id	sid	tid	token	lemma	pos
bjmsr-2223	1	1	bangladesh	bangladesh	PROPN
bjmsr-2223	1	2	journal	journal	PROPN
bjmsr-2223	1	3	of	of	ADP
bjmsr-2223	1	4	multidisciplinary	multidisciplinary	ADJ
bjmsr-2223	1	5	scientific	scientific	ADJ
bjmsr-2223	1	6	research	research	NOUN
bjmsr-2223	1	7	9(2	9(2	NUM
bjmsr-2223	1	8	)	)	PUNCT
bjmsr-2223	1	9	(	(	PUNCT
bjmsr-2223	1	10	2024	2024	NUM
bjmsr-2223	1	11	)	)	PUNCT
bjmsr-2223	1	12	,	,	PUNCT
bjmsr-2223	1	13	30	30	NUM
bjmsr-2223	1	14	-	-	SYM
bjmsr-2223	1	15	44	44	NUM
bjmsr-2223	1	16	30	30	NUM
bjmsr-2223	1	17	multidisciplinary	multidisciplinary	ADJ
bjmsr-2223	1	18	scientific	scientific	ADJ
bjmsr-2223	1	19	research	research	NOUN
bjmsr-2223	1	20	bjmsr	bjmsr	NOUN
bjmsr-2223	1	21	vol	vol	VERB
bjmsr-2223	1	22	9	9	NUM
bjmsr-2223	1	23	no	no	DET
bjmsr-2223	1	24	2	2	NUM
bjmsr-2223	1	25	(	(	PUNCT
bjmsr-2223	1	26	2024	2024	NUM
bjmsr-2223	1	27	)	)	PUNCT
bjmsr-2223	1	28	p	p	X
bjmsr-2223	1	29	-	-	PUNCT
bjmsr-2223	1	30	issn	issn	PROPN
bjmsr-2223	1	31	2687	2687	NUM
bjmsr-2223	1	32	-	-	PUNCT
bjmsr-2223	1	33	850x	850x	NUM
bjmsr-2223	1	34	e	e	NOUN
bjmsr-2223	1	35	-	-	PROPN
bjmsr-2223	1	36	issn	issn	PROPN
bjmsr-2223	1	37	2687	2687	NUM
bjmsr-2223	1	38	-	-	SYM
bjmsr-2223	1	39	8518	8518	NUM
bjmsr-2223	1	40	available	available	ADJ
bjmsr-2223	1	41	online	online	ADV
bjmsr-2223	1	42	at	at	ADP
bjmsr-2223	1	43	https://www.cribfb.com	https://www.cribfb.com	X
bjmsr-2223	1	44	journal	journal	PROPN
bjmsr-2223	1	45	homepage	homepage	NOUN
bjmsr-2223	1	46	:	:	PUNCT
bjmsr-2223	1	47	https://www.cribfb.com/journal/index.php/bjmsr	https://www.cribfb.com/journal/index.php/bjmsr	NOUN
bjmsr-2223	1	48	published	publish	VERB
bjmsr-2223	1	49	by	by	ADP
bjmsr-2223	1	50	cribfb	cribfb	PROPN
bjmsr-2223	1	51	,	,	PUNCT
bjmsr-2223	1	52	usa	usa	PROPN
bjmsr-2223	1	53	tax	tax	NOUN
bjmsr-2223	1	54	avoidance	avoidance	NOUN
bjmsr-2223	1	55	and	and	CCONJ
bjmsr-2223	1	56	earnings	earning	NOUN
bjmsr-2223	1	57	management	management	NOUN
bjmsr-2223	1	58	in	in	ADP
bjmsr-2223	1	59	malaysian	malaysian	ADJ
bjmsr-2223	1	60	firms	firm	NOUN
bjmsr-2223	1	61	:	:	PUNCT
bjmsr-2223	1	62	impact	impact	NOUN
bjmsr-2223	1	63	of	of	ADP
bjmsr-2223	1	64	tax	tax	NOUN
bjmsr-2223	1	65	incentives	incentive	NOUN
bjmsr-2223	1	66	salsiah	salsiah	PROPN
bjmsr-2223	1	67	mohd	mohd	PROPN
bjmsr-2223	1	68	ali	ali	PROPN
bjmsr-2223	1	69	(	(	PUNCT
bjmsr-2223	1	70	a)1	a)1	PROPN
bjmsr-2223	1	71	mariati	mariati	PROPN
bjmsr-2223	1	72	norhashim	norhashim	PROPN
bjmsr-2223	1	73	(	(	PUNCT
bjmsr-2223	1	74	b	b	NOUN
bjmsr-2223	1	75	)	)	PUNCT
bjmsr-2223	1	76	nahariah	nahariah	PROPN
bjmsr-2223	1	77	jaffar	jaffar	PROPN
bjmsr-2223	1	78	(	(	PUNCT
bjmsr-2223	1	79	c	c	NOUN
bjmsr-2223	1	80	)	)	PUNCT
bjmsr-2223	1	81	(	(	PUNCT
bjmsr-2223	1	82	a	a	X
bjmsr-2223	1	83	)	)	PUNCT
bjmsr-2223	1	84	lecturer	lecturer	NOUN
bjmsr-2223	1	85	,	,	PUNCT
bjmsr-2223	1	86	faculty	faculty	NOUN
bjmsr-2223	1	87	of	of	ADP
bjmsr-2223	1	88	sciences	science	NOUN
bjmsr-2223	1	89	,	,	PUNCT
bjmsr-2223	1	90	faculty	faculty	NOUN
bjmsr-2223	1	91	of	of	ADP
bjmsr-2223	1	92	accountancy	accountancy	NOUN
bjmsr-2223	1	93	,	,	PUNCT
bjmsr-2223	1	94	universiti	universiti	PROPN
bjmsr-2223	1	95	teknologi	teknologi	PROPN
bjmsr-2223	1	96	mara	mara	PROPN
bjmsr-2223	1	97	,	,	PUNCT
bjmsr-2223	1	98	cawangan	cawangan	PROPN
bjmsr-2223	1	99	selangor	selangor	PROPN
bjmsr-2223	1	100	,	,	PUNCT
bjmsr-2223	1	101	kampus	kampus	PROPN
bjmsr-2223	1	102	puncak	puncak	PROPN
bjmsr-2223	1	103	alam	alam	PROPN
bjmsr-2223	1	104	,	,	PUNCT
bjmsr-2223	1	105	42300	42300	NUM
bjmsr-2223	1	106	,	,	PUNCT
bjmsr-2223	1	107	puncak	puncak	PROPN
bjmsr-2223	1	108	alam	alam	PROPN
bjmsr-2223	1	109	,	,	PUNCT
bjmsr-2223	1	110	selangor	selangor	PROPN
bjmsr-2223	1	111	,	,	PUNCT
bjmsr-2223	1	112	malaysia	malaysia	PROPN
bjmsr-2223	1	113	;	;	PUNCT
bjmsr-2223	1	114	e	e	X
bjmsr-2223	1	115	-	-	NOUN
bjmsr-2223	1	116	mail	mail	NOUN
bjmsr-2223	1	117	:	:	PUNCT
bjmsr-2223	1	118	salsiahma@uitm.edu.my	salsiahma@uitm.edu.my	PROPN
bjmsr-2223	1	119	(	(	PUNCT
bjmsr-2223	1	120	b	b	NOUN
bjmsr-2223	1	121	)	)	PUNCT
bjmsr-2223	1	122	senior	senior	ADJ
bjmsr-2223	1	123	lecturer	lecturer	NOUN
bjmsr-2223	1	124	,	,	PUNCT
bjmsr-2223	1	125	faculty	faculty	NOUN
bjmsr-2223	1	126	of	of	ADP
bjmsr-2223	1	127	management	management	NOUN
bjmsr-2223	1	128	,	,	PUNCT
bjmsr-2223	1	129	multimedia	multimedia	NOUN
bjmsr-2223	1	130	university	university	NOUN
bjmsr-2223	1	131	,	,	PUNCT
bjmsr-2223	1	132	persiaran	persiaran	NOUN
bjmsr-2223	1	133	multimedia	multimedia	NOUN
bjmsr-2223	1	134	,	,	PUNCT
bjmsr-2223	1	135	63100	63100	NUM
bjmsr-2223	1	136	cyberjaya	cyberjaya	PROPN
bjmsr-2223	1	137	,	,	PUNCT
bjmsr-2223	1	138	malaysia	malaysia	PROPN
bjmsr-2223	1	139	;	;	PUNCT
bjmsr-2223	1	140	e	e	X
bjmsr-2223	1	141	-	-	NOUN
bjmsr-2223	1	142	mail	mail	NOUN
bjmsr-2223	1	143	:	:	PUNCT
bjmsr-2223	1	144	mariati.norhashim@mmu.edu.my	mariati.norhashim@mmu.edu.my	PRON
bjmsr-2223	1	145	(	(	PUNCT
bjmsr-2223	1	146	c	c	NOUN
bjmsr-2223	1	147	)	)	PUNCT
bjmsr-2223	1	148	associate	associate	NOUN
bjmsr-2223	1	149	professor	professor	NOUN
bjmsr-2223	1	150	,	,	PUNCT
bjmsr-2223	1	151	putra	putra	PROPN
bjmsr-2223	1	152	business	business	PROPN
bjmsr-2223	1	153	school	school	PROPN
bjmsr-2223	1	154	,	,	PUNCT
bjmsr-2223	1	155	level	level	NOUN
bjmsr-2223	1	156	3	3	NUM
bjmsr-2223	1	157	,	,	PUNCT
bjmsr-2223	1	158	office	office	NOUN
bjmsr-2223	1	159	building	building	NOUN
bjmsr-2223	1	160	of	of	ADP
bjmsr-2223	1	161	the	the	DET
bjmsr-2223	1	162	deputy	deputy	ADJ
bjmsr-2223	1	163	vice	vice	NOUN
bjmsr-2223	1	164	chancellor	chancellor	NOUN
bjmsr-2223	1	165	(	(	PUNCT
bjmsr-2223	1	166	research	research	NOUN
bjmsr-2223	1	167	&	&	CCONJ
bjmsr-2223	1	168	innovation	innovation	NOUN
bjmsr-2223	1	169	)	)	PUNCT
bjmsr-2223	1	170	,	,	PUNCT
bjmsr-2223	1	171	upm	upm	PROPN
bjmsr-2223	1	172	,	,	PUNCT
bjmsr-2223	1	173	serdang	serdang	PROPN
bjmsr-2223	1	174	,	,	PUNCT
bjmsr-2223	1	175	selangor	selangor	PROPN
bjmsr-2223	1	176	,	,	PUNCT
bjmsr-2223	1	177	malaysia	malaysia	PROPN
bjmsr-2223	1	178	;	;	PUNCT
bjmsr-2223	1	179	e	e	X
bjmsr-2223	1	180	-	-	NOUN
bjmsr-2223	1	181	mail	mail	NOUN
bjmsr-2223	1	182	:	:	PUNCT
bjmsr-2223	1	183	nahariah@putrabs.edu.my	nahariah@putrabs.edu.my	ADJ
bjmsr-2223	2	1	a	a	DET
bjmsr-2223	2	2	r	r	NOUN
bjmsr-2223	2	3	t	t	NOUN
bjmsr-2223	3	1	i	i	PRON
bjmsr-2223	3	2	c	c	NOUN
bjmsr-2223	3	3	l	l	NOUN
bjmsr-2223	3	4	e	e	NOUN
bjmsr-2223	4	1	i	i	PRON
bjmsr-2223	4	2	n	n	VERB
bjmsr-2223	4	3	f	f	NOUN
bjmsr-2223	4	4	o	o	NOUN
bjmsr-2223	4	5	article	article	NOUN
bjmsr-2223	4	6	history	history	NOUN
bjmsr-2223	4	7	:	:	PUNCT
bjmsr-2223	4	8	received	receive	VERB
bjmsr-2223	4	9	:	:	PUNCT
bjmsr-2223	4	10	10th	10th	ADJ
bjmsr-2223	4	11	may	may	AUX
bjmsr-2223	4	12	2024	2024	NUM
bjmsr-2223	4	13	reviewed	review	VERB
bjmsr-2223	4	14	&	&	CCONJ
bjmsr-2223	4	15	revised	revise	VERB
bjmsr-2223	4	16	:	:	PUNCT
bjmsr-2223	4	17	11th	11th	ADJ
bjmsr-2223	4	18	may	may	AUX
bjmsr-2223	4	19	to	to	ADP
bjmsr-2223	4	20	20th	20th	ADJ
bjmsr-2223	4	21	july	july	PROPN
bjmsr-2223	4	22	2024	2024	NUM
bjmsr-2223	4	23	accepted	accept	VERB
bjmsr-2223	4	24	:	:	PUNCT
bjmsr-2223	4	25	24th	24th	ADJ
bjmsr-2223	4	26	july	july	PROPN
bjmsr-2223	4	27	2024	2024	NUM
bjmsr-2223	4	28	published	publish	VERB
bjmsr-2223	4	29	:	:	PUNCT
bjmsr-2223	4	30	27th	27th	ADJ
bjmsr-2223	4	31	july	july	PROPN
bjmsr-2223	4	32	2024	2024	NUM
bjmsr-2223	4	33	keywords	keyword	NOUN
bjmsr-2223	4	34	:	:	PUNCT
bjmsr-2223	4	35	tax	tax	NOUN
bjmsr-2223	4	36	avoidance	avoidance	NOUN
bjmsr-2223	4	37	,	,	PUNCT
bjmsr-2223	4	38	tax	tax	NOUN
bjmsr-2223	4	39	incentive	incentive	NOUN
bjmsr-2223	4	40	,	,	PUNCT
bjmsr-2223	4	41	earnings	earning	NOUN
bjmsr-2223	4	42	management	management	NOUN
bjmsr-2223	4	43	,	,	PUNCT
bjmsr-2223	4	44	effective	effective	ADJ
bjmsr-2223	4	45	tax	tax	NOUN
bjmsr-2223	4	46	rate	rate	NOUN
bjmsr-2223	4	47	,	,	PUNCT
bjmsr-2223	4	48	discretionary	discretionary	ADJ
bjmsr-2223	4	49	accruals	accrual	NOUN
bjmsr-2223	4	50	earnings	earning	NOUN
bjmsr-2223	4	51	management	management	NOUN
bjmsr-2223	4	52	jel	jel	PROPN
bjmsr-2223	4	53	classification	classification	NOUN
bjmsr-2223	4	54	codes	code	NOUN
bjmsr-2223	4	55	:	:	PUNCT
bjmsr-2223	4	56	h26	h26	PROPN
bjmsr-2223	4	57	,	,	PUNCT
bjmsr-2223	4	58	m4	m4	PROPN
bjmsr-2223	4	59	,	,	PUNCT
bjmsr-2223	4	60	m48	m48	NOUN
bjmsr-2223	4	61	peer	peer	NOUN
bjmsr-2223	4	62	-	-	PUNCT
bjmsr-2223	4	63	review	review	NOUN
bjmsr-2223	4	64	model	model	NOUN
bjmsr-2223	4	65	:	:	PUNCT
bjmsr-2223	4	66	external	external	ADJ
bjmsr-2223	4	67	peer	peer	NOUN
bjmsr-2223	4	68	review	review	NOUN
bjmsr-2223	4	69	was	be	AUX
bjmsr-2223	4	70	done	do	VERB
bjmsr-2223	4	71	through	through	ADP
bjmsr-2223	4	72	double	double	ADJ
bjmsr-2223	4	73	-	-	PUNCT
bjmsr-2223	4	74	blind	blind	ADJ
bjmsr-2223	4	75	method	method	NOUN
bjmsr-2223	4	76	a	a	DET
bjmsr-2223	4	77	b	b	PROPN
bjmsr-2223	4	78	s	s	ADP
bjmsr-2223	4	79	t	t	PROPN
bjmsr-2223	4	80	r	r	NOUN
bjmsr-2223	4	81	a	a	DET
bjmsr-2223	4	82	c	c	NOUN
bjmsr-2223	4	83	t	t	NOUN
bjmsr-2223	4	84	understanding	understand	VERB
bjmsr-2223	4	85	the	the	DET
bjmsr-2223	4	86	relationship	relationship	NOUN
bjmsr-2223	4	87	between	between	ADP
bjmsr-2223	4	88	tax	tax	NOUN
bjmsr-2223	4	89	avoidance	avoidance	NOUN
bjmsr-2223	4	90	and	and	CCONJ
bjmsr-2223	4	91	earnings	earning	NOUN
bjmsr-2223	4	92	management	management	NOUN
bjmsr-2223	4	93	is	be	AUX
bjmsr-2223	4	94	crucial	crucial	ADJ
bjmsr-2223	4	95	to	to	ADP
bjmsr-2223	4	96	evaluating	evaluate	VERB
bjmsr-2223	4	97	tax	tax	NOUN
bjmsr-2223	4	98	policies	policy	NOUN
bjmsr-2223	4	99	and	and	CCONJ
bjmsr-2223	4	100	ensuring	ensure	VERB
bjmsr-2223	4	101	transparent	transparent	ADJ
bjmsr-2223	4	102	financial	financial	ADJ
bjmsr-2223	4	103	reporting	reporting	NOUN
bjmsr-2223	4	104	.	.	PUNCT
bjmsr-2223	5	1	prior	prior	ADJ
bjmsr-2223	5	2	research	research	NOUN
bjmsr-2223	5	3	has	have	AUX
bjmsr-2223	5	4	highlighted	highlight	VERB
bjmsr-2223	5	5	complexities	complexity	NOUN
bjmsr-2223	5	6	and	and	CCONJ
bjmsr-2223	5	7	inconsistent	inconsistent	ADJ
bjmsr-2223	5	8	findings	finding	NOUN
bjmsr-2223	5	9	,	,	PUNCT
bjmsr-2223	5	10	particularly	particularly	ADV
bjmsr-2223	5	11	concerning	concern	VERB
bjmsr-2223	5	12	the	the	DET
bjmsr-2223	5	13	impact	impact	NOUN
bjmsr-2223	5	14	of	of	ADP
bjmsr-2223	5	15	tax	tax	NOUN
bjmsr-2223	5	16	-	-	PUNCT
bjmsr-2223	5	17	related	relate	VERB
bjmsr-2223	5	18	reporting	reporting	NOUN
bjmsr-2223	5	19	incentives	incentive	NOUN
bjmsr-2223	5	20	.	.	PUNCT
bjmsr-2223	6	1	this	this	DET
bjmsr-2223	6	2	study	study	NOUN
bjmsr-2223	6	3	addresses	address	VERB
bjmsr-2223	6	4	these	these	DET
bjmsr-2223	6	5	issues	issue	NOUN
bjmsr-2223	6	6	by	by	ADP
bjmsr-2223	6	7	examining	examine	VERB
bjmsr-2223	6	8	the	the	DET
bjmsr-2223	6	9	influence	influence	NOUN
bjmsr-2223	6	10	of	of	ADP
bjmsr-2223	6	11	tax	tax	NOUN
bjmsr-2223	6	12	incentive	incentive	NOUN
bjmsr-2223	6	13	recipient	recipient	NOUN
bjmsr-2223	6	14	status	status	NOUN
bjmsr-2223	6	15	on	on	ADP
bjmsr-2223	6	16	tax	tax	NOUN
bjmsr-2223	6	17	avoidance	avoidance	NOUN
bjmsr-2223	6	18	and	and	CCONJ
bjmsr-2223	6	19	earnings	earning	NOUN
bjmsr-2223	6	20	management	management	NOUN
bjmsr-2223	6	21	among	among	ADP
bjmsr-2223	6	22	firms	firm	NOUN
bjmsr-2223	6	23	listed	list	VERB
bjmsr-2223	6	24	on	on	ADP
bjmsr-2223	6	25	the	the	DET
bjmsr-2223	6	26	kuala	kuala	PROPN
bjmsr-2223	6	27	lumpur	lumpur	PROPN
bjmsr-2223	6	28	stock	stock	PROPN
bjmsr-2223	6	29	exchange	exchange	PROPN
bjmsr-2223	6	30	(	(	PUNCT
bjmsr-2223	6	31	klse	klse	NOUN
bjmsr-2223	6	32	)	)	PUNCT
bjmsr-2223	6	33	.	.	PUNCT
bjmsr-2223	7	1	it	it	PRON
bjmsr-2223	7	2	examines	examine	VERB
bjmsr-2223	7	3	whether	whether	SCONJ
bjmsr-2223	7	4	firms	firm	NOUN
bjmsr-2223	7	5	receiving	receive	VERB
bjmsr-2223	7	6	tax	tax	NOUN
bjmsr-2223	7	7	incentives	incentive	NOUN
bjmsr-2223	7	8	from	from	ADP
bjmsr-2223	7	9	the	the	DET
bjmsr-2223	7	10	malaysian	malaysian	ADJ
bjmsr-2223	7	11	investment	investment	PROPN
bjmsr-2223	7	12	development	development	NOUN
bjmsr-2223	7	13	authority	authority	PROPN
bjmsr-2223	7	14	(	(	PUNCT
bjmsr-2223	7	15	mida	mida	PROPN
bjmsr-2223	7	16	)	)	PUNCT
bjmsr-2223	7	17	exhibit	exhibit	VERB
bjmsr-2223	7	18	different	different	ADJ
bjmsr-2223	7	19	earnings	earning	NOUN
bjmsr-2223	7	20	management	management	NOUN
bjmsr-2223	7	21	behaviours	behaviour	NOUN
bjmsr-2223	7	22	than	than	ADP
bjmsr-2223	7	23	non	non	ADJ
bjmsr-2223	7	24	-	-	ADJ
bjmsr-2223	7	25	recipient	recipient	ADJ
bjmsr-2223	7	26	firms	firm	NOUN
bjmsr-2223	7	27	.	.	PUNCT
bjmsr-2223	8	1	this	this	DET
bjmsr-2223	8	2	study	study	NOUN
bjmsr-2223	8	3	employs	employ	VERB
bjmsr-2223	8	4	the	the	DET
bjmsr-2223	8	5	effective	effective	ADJ
bjmsr-2223	8	6	tax	tax	NOUN
bjmsr-2223	8	7	rate	rate	NOUN
bjmsr-2223	8	8	(	(	PUNCT
bjmsr-2223	8	9	etr	etr	PROPN
bjmsr-2223	8	10	)	)	PUNCT
bjmsr-2223	8	11	as	as	ADP
bjmsr-2223	8	12	a	a	DET
bjmsr-2223	8	13	measure	measure	NOUN
bjmsr-2223	8	14	of	of	ADP
bjmsr-2223	8	15	tax	tax	NOUN
bjmsr-2223	8	16	avoidance	avoidance	NOUN
bjmsr-2223	8	17	and	and	CCONJ
bjmsr-2223	8	18	discretionary	discretionary	ADJ
bjmsr-2223	8	19	accruals	accrual	NOUN
bjmsr-2223	8	20	(	(	PUNCT
bjmsr-2223	8	21	dem	dem	NOUN
bjmsr-2223	8	22	)	)	PUNCT
bjmsr-2223	8	23	for	for	ADP
bjmsr-2223	8	24	earnings	earning	NOUN
bjmsr-2223	8	25	management	management	NOUN
bjmsr-2223	8	26	.	.	PUNCT
bjmsr-2223	9	1	the	the	DET
bjmsr-2223	9	2	dataset	dataset	NOUN
bjmsr-2223	9	3	includes	include	VERB
bjmsr-2223	9	4	manually	manually	ADV
bjmsr-2223	9	5	extracted	extract	VERB
bjmsr-2223	9	6	financial	financial	ADJ
bjmsr-2223	9	7	information	information	NOUN
bjmsr-2223	9	8	from	from	ADP
bjmsr-2223	9	9	firms	firm	NOUN
bjmsr-2223	9	10	listed	list	VERB
bjmsr-2223	9	11	on	on	ADP
bjmsr-2223	9	12	the	the	DET
bjmsr-2223	9	13	klse	klse	NOUN
bjmsr-2223	9	14	for	for	ADP
bjmsr-2223	9	15	the	the	DET
bjmsr-2223	9	16	financial	financial	ADJ
bjmsr-2223	9	17	year	year	NOUN
bjmsr-2223	9	18	2017	2017	NUM
bjmsr-2223	9	19	and	and	CCONJ
bjmsr-2223	9	20	a	a	DET
bjmsr-2223	9	21	listing	listing	NOUN
bjmsr-2223	9	22	of	of	ADP
bjmsr-2223	9	23	tax	tax	NOUN
bjmsr-2223	9	24	incentive	incentive	NOUN
bjmsr-2223	9	25	recipient	recipient	NOUN
bjmsr-2223	9	26	firms	firm	NOUN
bjmsr-2223	9	27	from	from	ADP
bjmsr-2223	9	28	mida	mida	PROPN
bjmsr-2223	9	29	.	.	PUNCT
bjmsr-2223	10	1	analytical	analytical	ADJ
bjmsr-2223	10	2	techniques	technique	NOUN
bjmsr-2223	10	3	include	include	VERB
bjmsr-2223	10	4	anova	anova	PROPN
bjmsr-2223	10	5	,	,	PUNCT
bjmsr-2223	10	6	independent	independent	ADJ
bjmsr-2223	10	7	samples	sample	NOUN
bjmsr-2223	10	8	t	t	NOUN
bjmsr-2223	10	9	-	-	PUNCT
bjmsr-2223	10	10	test	test	NOUN
bjmsr-2223	10	11	,	,	PUNCT
bjmsr-2223	10	12	and	and	CCONJ
bjmsr-2223	10	13	multiple	multiple	ADJ
bjmsr-2223	10	14	regression	regression	NOUN
bjmsr-2223	10	15	analysis	analysis	NOUN
bjmsr-2223	10	16	.	.	PUNCT
bjmsr-2223	11	1	the	the	DET
bjmsr-2223	11	2	findings	finding	NOUN
bjmsr-2223	11	3	of	of	ADP
bjmsr-2223	11	4	this	this	DET
bjmsr-2223	11	5	study	study	NOUN
bjmsr-2223	11	6	suggest	suggest	VERB
bjmsr-2223	11	7	that	that	SCONJ
bjmsr-2223	11	8	higher	high	ADJ
bjmsr-2223	11	9	tax	tax	NOUN
bjmsr-2223	11	10	avoidance	avoidance	NOUN
bjmsr-2223	11	11	relates	relate	VERB
bjmsr-2223	11	12	to	to	ADP
bjmsr-2223	11	13	higher	high	ADJ
bjmsr-2223	11	14	earnings	earning	NOUN
bjmsr-2223	11	15	management	management	NOUN
bjmsr-2223	11	16	.	.	PUNCT
bjmsr-2223	12	1	additionally	additionally	ADV
bjmsr-2223	12	2	,	,	PUNCT
bjmsr-2223	12	3	firms	firm	NOUN
bjmsr-2223	12	4	receiving	receive	VERB
bjmsr-2223	12	5	tax	tax	NOUN
bjmsr-2223	12	6	incentives	incentive	NOUN
bjmsr-2223	12	7	exhibit	exhibit	VERB
bjmsr-2223	12	8	significantly	significantly	ADV
bjmsr-2223	12	9	higher	higher	ADV
bjmsr-2223	12	10	etrs	etrs	ADJ
bjmsr-2223	12	11	than	than	ADP
bjmsr-2223	12	12	nonrecipients	nonrecipient	NOUN
bjmsr-2223	12	13	.	.	PUNCT
bjmsr-2223	13	1	they	they	PRON
bjmsr-2223	13	2	are	be	AUX
bjmsr-2223	13	3	less	less	ADV
bjmsr-2223	13	4	likely	likely	ADJ
bjmsr-2223	13	5	to	to	PART
bjmsr-2223	13	6	engage	engage	VERB
bjmsr-2223	13	7	in	in	ADP
bjmsr-2223	13	8	earnings	earning	NOUN
bjmsr-2223	13	9	management	management	NOUN
bjmsr-2223	13	10	,	,	PUNCT
bjmsr-2223	13	11	suggesting	suggest	VERB
bjmsr-2223	13	12	that	that	SCONJ
bjmsr-2223	13	13	tax	tax	NOUN
bjmsr-2223	13	14	incentives	incentive	NOUN
bjmsr-2223	13	15	may	may	AUX
bjmsr-2223	13	16	deter	deter	VERB
bjmsr-2223	13	17	aggressive	aggressive	ADJ
bjmsr-2223	13	18	financial	financial	ADJ
bjmsr-2223	13	19	reporting	reporting	NOUN
bjmsr-2223	13	20	practices	practice	NOUN
bjmsr-2223	13	21	due	due	ADJ
bjmsr-2223	13	22	to	to	ADP
bjmsr-2223	13	23	compliance	compliance	NOUN
bjmsr-2223	13	24	pressures	pressure	NOUN
bjmsr-2223	13	25	.	.	PUNCT
bjmsr-2223	14	1	the	the	DET
bjmsr-2223	14	2	additional	additional	ADJ
bjmsr-2223	14	3	analysis	analysis	NOUN
bjmsr-2223	14	4	indicates	indicate	VERB
bjmsr-2223	14	5	that	that	SCONJ
bjmsr-2223	14	6	tax	tax	NOUN
bjmsr-2223	14	7	incentives	incentive	NOUN
bjmsr-2223	14	8	do	do	AUX
bjmsr-2223	14	9	not	not	PART
bjmsr-2223	14	10	significantly	significantly	ADV
bjmsr-2223	14	11	moderate	moderate	VERB
bjmsr-2223	14	12	the	the	DET
bjmsr-2223	14	13	relationship	relationship	NOUN
bjmsr-2223	14	14	between	between	ADP
bjmsr-2223	14	15	tax	tax	NOUN
bjmsr-2223	14	16	avoidance	avoidance	NOUN
bjmsr-2223	14	17	and	and	CCONJ
bjmsr-2223	14	18	earnings	earning	NOUN
bjmsr-2223	14	19	management	management	NOUN
bjmsr-2223	14	20	,	,	PUNCT
bjmsr-2223	14	21	implying	imply	VERB
bjmsr-2223	14	22	that	that	SCONJ
bjmsr-2223	14	23	other	other	ADJ
bjmsr-2223	14	24	pressures	pressure	NOUN
bjmsr-2223	14	25	still	still	ADV
bjmsr-2223	14	26	play	play	VERB
bjmsr-2223	14	27	a	a	DET
bjmsr-2223	14	28	crucial	crucial	ADJ
bjmsr-2223	14	29	role	role	NOUN
bjmsr-2223	14	30	.	.	PUNCT
bjmsr-2223	15	1	this	this	DET
bjmsr-2223	15	2	study	study	NOUN
bjmsr-2223	15	3	contributes	contribute	VERB
bjmsr-2223	15	4	to	to	ADP
bjmsr-2223	15	5	existing	exist	VERB
bjmsr-2223	15	6	knowledge	knowledge	NOUN
bjmsr-2223	15	7	by	by	ADP
bjmsr-2223	15	8	emphasizing	emphasize	VERB
bjmsr-2223	15	9	the	the	DET
bjmsr-2223	15	10	need	need	NOUN
bjmsr-2223	15	11	for	for	ADP
bjmsr-2223	15	12	robust	robust	ADJ
bjmsr-2223	15	13	regulatory	regulatory	ADJ
bjmsr-2223	15	14	frameworks	framework	NOUN
bjmsr-2223	15	15	that	that	PRON
bjmsr-2223	15	16	balance	balance	VERB
bjmsr-2223	15	17	economic	economic	ADJ
bjmsr-2223	15	18	growth	growth	NOUN
bjmsr-2223	15	19	and	and	CCONJ
bjmsr-2223	15	20	financial	financial	ADJ
bjmsr-2223	15	21	reporting	reporting	NOUN
bjmsr-2223	15	22	integrity	integrity	NOUN
bjmsr-2223	15	23	.	.	PUNCT
bjmsr-2223	16	1	©	©	ADP
bjmsr-2223	16	2	2024	2024	NUM
bjmsr-2223	16	3	by	by	ADP
bjmsr-2223	16	4	the	the	DET
bjmsr-2223	16	5	authors	author	NOUN
bjmsr-2223	16	6	.	.	PUNCT
bjmsr-2223	17	1	licensee	licensee	PROPN
bjmsr-2223	17	2	cribfb	cribfb	PROPN
bjmsr-2223	17	3	,	,	PUNCT
bjmsr-2223	17	4	usa	usa	PROPN
bjmsr-2223	17	5	.	.	PROPN
bjmsr-2223	18	1	this	this	DET
bjmsr-2223	18	2	open	open	ADJ
bjmsr-2223	18	3	-	-	PUNCT
bjmsr-2223	18	4	access	access	NOUN
bjmsr-2223	18	5	article	article	NOUN
bjmsr-2223	18	6	is	be	AUX
bjmsr-2223	18	7	distributed	distribute	VERB
bjmsr-2223	18	8	under	under	ADP
bjmsr-2223	18	9	the	the	DET
bjmsr-2223	18	10	terms	term	NOUN
bjmsr-2223	18	11	and	and	CCONJ
bjmsr-2223	18	12	conditions	condition	NOUN
bjmsr-2223	18	13	of	of	ADP
bjmsr-2223	18	14	the	the	DET
bjmsr-2223	18	15	creative	creative	ADJ
bjmsr-2223	18	16	commons	common	NOUN
bjmsr-2223	18	17	attribution	attribution	NOUN
bjmsr-2223	18	18	(	(	PUNCT
bjmsr-2223	18	19	cc	cc	NOUN
bjmsr-2223	18	20	by	by	ADP
bjmsr-2223	18	21	)	)	PUNCT
bjmsr-2223	18	22	license	license	NOUN
bjmsr-2223	18	23	(	(	PUNCT
bjmsr-2223	18	24	http://creativecommons.org/licenses/by/4.0	http://creativecommons.org/licenses/by/4.0	NOUN
bjmsr-2223	18	25	)	)	PUNCT
bjmsr-2223	18	26	.	.	PUNCT
bjmsr-2223	19	1	introduction	introduction	NOUN
bjmsr-2223	19	2	understanding	understand	VERB
bjmsr-2223	19	3	the	the	DET
bjmsr-2223	19	4	effects	effect	NOUN
bjmsr-2223	19	5	of	of	ADP
bjmsr-2223	19	6	tax	tax	NOUN
bjmsr-2223	19	7	avoidance	avoidance	NOUN
bjmsr-2223	19	8	strategies	strategy	NOUN
bjmsr-2223	19	9	on	on	ADP
bjmsr-2223	19	10	corporate	corporate	ADJ
bjmsr-2223	19	11	governance	governance	NOUN
bjmsr-2223	19	12	and	and	CCONJ
bjmsr-2223	19	13	financial	financial	ADJ
bjmsr-2223	19	14	reporting	reporting	NOUN
bjmsr-2223	19	15	integrity	integrity	NOUN
bjmsr-2223	19	16	is	be	AUX
bjmsr-2223	19	17	challenging	challenge	VERB
bjmsr-2223	19	18	due	due	ADJ
bjmsr-2223	19	19	to	to	ADP
bjmsr-2223	19	20	the	the	DET
bjmsr-2223	19	21	complexity	complexity	NOUN
bjmsr-2223	19	22	of	of	ADP
bjmsr-2223	19	23	tax	tax	NOUN
bjmsr-2223	19	24	regulations	regulation	NOUN
bjmsr-2223	19	25	and	and	CCONJ
bjmsr-2223	19	26	their	their	PRON
bjmsr-2223	19	27	widespread	widespread	ADJ
bjmsr-2223	19	28	use	use	NOUN
bjmsr-2223	19	29	.	.	PUNCT
bjmsr-2223	20	1	this	this	DET
bjmsr-2223	20	2	complexity	complexity	NOUN
bjmsr-2223	20	3	is	be	AUX
bjmsr-2223	20	4	further	far	ADV
bjmsr-2223	20	5	heightened	heighten	VERB
bjmsr-2223	20	6	by	by	ADP
bjmsr-2223	20	7	various	various	ADJ
bjmsr-2223	20	8	factors	factor	NOUN
bjmsr-2223	20	9	,	,	PUNCT
bjmsr-2223	20	10	as	as	SCONJ
bjmsr-2223	20	11	reported	report	VERB
bjmsr-2223	20	12	by	by	ADP
bjmsr-2223	20	13	prior	prior	ADJ
bjmsr-2223	20	14	studies	study	NOUN
bjmsr-2223	20	15	.	.	PUNCT
bjmsr-2223	21	1	for	for	ADP
bjmsr-2223	21	2	example	example	NOUN
bjmsr-2223	21	3	,	,	PUNCT
bjmsr-2223	21	4	challenges	challenge	NOUN
bjmsr-2223	21	5	in	in	ADP
bjmsr-2223	21	6	economic	economic	ADJ
bjmsr-2223	21	7	recovery	recovery	NOUN
bjmsr-2223	21	8	post	post	PROPN
bjmsr-2223	21	9	-	-	ADJ
bjmsr-2223	21	10	covid-19	covid-19	PROPN
bjmsr-2223	21	11	(	(	PUNCT
bjmsr-2223	21	12	karlinah	karlinah	PROPN
bjmsr-2223	21	13	et	et	PROPN
bjmsr-2223	21	14	al	al	PROPN
bjmsr-2223	21	15	.	.	PROPN
bjmsr-2223	21	16	,	,	PUNCT
bjmsr-2223	21	17	2024	2024	NUM
bjmsr-2223	21	18	)	)	PUNCT
bjmsr-2223	21	19	,	,	PUNCT
bjmsr-2223	21	20	the	the	DET
bjmsr-2223	21	21	influence	influence	NOUN
bjmsr-2223	21	22	of	of	ADP
bjmsr-2223	21	23	powerful	powerful	ADJ
bjmsr-2223	21	24	ceos	ceos	NOUN
bjmsr-2223	21	25	and	and	CCONJ
bjmsr-2223	21	26	diverse	diverse	ADJ
bjmsr-2223	21	27	boards	board	NOUN
bjmsr-2223	21	28	on	on	ADP
bjmsr-2223	21	29	reducing	reduce	VERB
bjmsr-2223	21	30	tax	tax	NOUN
bjmsr-2223	21	31	burdens	burden	NOUN
bjmsr-2223	21	32	(	(	PUNCT
bjmsr-2223	21	33	hooy	hooy	PROPN
bjmsr-2223	21	34	&	&	CCONJ
bjmsr-2223	21	35	phua	phua	PROPN
bjmsr-2223	21	36	,	,	PUNCT
bjmsr-2223	21	37	2023	2023	NUM
bjmsr-2223	21	38	)	)	PUNCT
bjmsr-2223	21	39	,	,	PUNCT
bjmsr-2223	21	40	and	and	CCONJ
bjmsr-2223	21	41	international	international	ADJ
bjmsr-2223	21	42	regulatory	regulatory	ADJ
bjmsr-2223	21	43	cooperation	cooperation	NOUN
bjmsr-2223	21	44	(	(	PUNCT
bjmsr-2223	21	45	yu	yu	PROPN
bjmsr-2223	21	46	et	et	PROPN
bjmsr-2223	21	47	al	al	PROPN
bjmsr-2223	21	48	.	.	PROPN
bjmsr-2223	21	49	,	,	PUNCT
bjmsr-2223	21	50	2024	2024	NUM
bjmsr-2223	21	51	)	)	PUNCT
bjmsr-2223	21	52	all	all	PRON
bjmsr-2223	21	53	contribute	contribute	VERB
bjmsr-2223	21	54	to	to	ADP
bjmsr-2223	21	55	the	the	DET
bjmsr-2223	21	56	complexity	complexity	NOUN
bjmsr-2223	21	57	in	in	ADP
bjmsr-2223	21	58	understanding	understand	VERB
bjmsr-2223	21	59	the	the	DET
bjmsr-2223	21	60	effect	effect	NOUN
bjmsr-2223	21	61	of	of	ADP
bjmsr-2223	21	62	tax	tax	NOUN
bjmsr-2223	21	63	avoidance	avoidance	NOUN
bjmsr-2223	21	64	practices	practice	NOUN
bjmsr-2223	21	65	.	.	PUNCT
bjmsr-2223	22	1	additionally	additionally	ADV
bjmsr-2223	22	2	,	,	PUNCT
bjmsr-2223	22	3	high	high	ADJ
bjmsr-2223	22	4	non	non	ADJ
bjmsr-2223	22	5	-	-	ADJ
bjmsr-2223	22	6	tax	tax	ADJ
bjmsr-2223	22	7	costs	cost	NOUN
bjmsr-2223	22	8	,	,	PUNCT
bjmsr-2223	22	9	such	such	ADJ
bjmsr-2223	22	10	as	as	ADP
bjmsr-2223	22	11	audit	audit	NOUN
bjmsr-2223	22	12	risks	risk	NOUN
bjmsr-2223	22	13	and	and	CCONJ
bjmsr-2223	22	14	operational	operational	ADJ
bjmsr-2223	22	15	frictions	friction	NOUN
bjmsr-2223	22	16	(	(	PUNCT
bjmsr-2223	22	17	mcclure	mcclure	NOUN
bjmsr-2223	22	18	,	,	PUNCT
bjmsr-2223	22	19	2023	2023	NUM
bjmsr-2223	22	20	)	)	PUNCT
bjmsr-2223	22	21	,	,	PUNCT
bjmsr-2223	22	22	along	along	ADP
bjmsr-2223	22	23	with	with	ADP
bjmsr-2223	22	24	the	the	DET
bjmsr-2223	22	25	unique	unique	ADJ
bjmsr-2223	22	26	firm	firm	ADJ
bjmsr-2223	22	27	characteristics	characteristic	NOUN
bjmsr-2223	22	28	,	,	PUNCT
bjmsr-2223	22	29	agency	agency	NOUN
bjmsr-2223	22	30	costs	cost	NOUN
bjmsr-2223	22	31	,	,	PUNCT
bjmsr-2223	22	32	and	and	CCONJ
bjmsr-2223	22	33	objectives	objective	NOUN
bjmsr-2223	22	34	of	of	ADP
bjmsr-2223	22	35	tax	tax	NOUN
bjmsr-2223	22	36	avoidance	avoidance	NOUN
bjmsr-2223	22	37	strategies	strategy	NOUN
bjmsr-2223	22	38	,	,	PUNCT
bjmsr-2223	22	39	such	such	ADJ
bjmsr-2223	22	40	as	as	ADP
bjmsr-2223	22	41	lowering	lower	VERB
bjmsr-2223	22	42	the	the	DET
bjmsr-2223	22	43	debt	debt	NOUN
bjmsr-2223	22	44	costs	cost	NOUN
bjmsr-2223	22	45	(	(	PUNCT
bjmsr-2223	22	46	sánchez	sánchez	NOUN
bjmsr-2223	22	47	-	-	PUNCT
bjmsr-2223	22	48	ballesta	ballesta	PROPN
bjmsr-2223	22	49	&	&	CCONJ
bjmsr-2223	22	50	yagüe	yagüe	PROPN
bjmsr-2223	22	51	,	,	PUNCT
bjmsr-2223	22	52	2021	2021	NUM
bjmsr-2223	22	53	)	)	PUNCT
bjmsr-2223	22	54	,	,	PUNCT
bjmsr-2223	22	55	further	far	ADV
bjmsr-2223	22	56	complicate	complicate	VERB
bjmsr-2223	22	57	the	the	DET
bjmsr-2223	22	58	landscape	landscape	NOUN
bjmsr-2223	22	59	.	.	PUNCT
bjmsr-2223	23	1	on	on	ADP
bjmsr-2223	23	2	the	the	DET
bjmsr-2223	23	3	other	other	ADJ
bjmsr-2223	23	4	hand	hand	NOUN
bjmsr-2223	23	5	,	,	PUNCT
bjmsr-2223	23	6	balakrishnan	balakrishnan	PROPN
bjmsr-2223	23	7	et	et	PROPN
bjmsr-2223	23	8	al	al	PROPN
bjmsr-2223	23	9	.	.	PROPN
bjmsr-2223	23	10	(	(	PUNCT
bjmsr-2223	23	11	2019	2019	NUM
bjmsr-2223	23	12	)	)	PUNCT
bjmsr-2223	23	13	emphasize	emphasize	VERB
bjmsr-2223	23	14	that	that	SCONJ
bjmsr-2223	23	15	a	a	DET
bjmsr-2223	23	16	lack	lack	NOUN
bjmsr-2223	23	17	of	of	ADP
bjmsr-2223	23	18	tax	tax	NOUN
bjmsr-2223	23	19	transparency	transparency	NOUN
bjmsr-2223	23	20	also	also	ADV
bjmsr-2223	23	21	complicates	complicate	VERB
bjmsr-2223	23	22	this	this	DET
bjmsr-2223	23	23	situation	situation	NOUN
bjmsr-2223	23	24	,	,	PUNCT
bjmsr-2223	23	25	making	make	VERB
bjmsr-2223	23	26	it	it	PRON
bjmsr-2223	23	27	difficult	difficult	ADJ
bjmsr-2223	23	28	to	to	PART
bjmsr-2223	23	29	evaluate	evaluate	VERB
bjmsr-2223	23	30	how	how	SCONJ
bjmsr-2223	23	31	decreases	decrease	NOUN
bjmsr-2223	23	32	in	in	ADP
bjmsr-2223	23	33	tax	tax	NOUN
bjmsr-2223	23	34	burdens	burden	NOUN
bjmsr-2223	23	35	due	due	ADP
bjmsr-2223	23	36	to	to	ADP
bjmsr-2223	23	37	tax	tax	NOUN
bjmsr-2223	23	38	avoidance	avoidance	NOUN
bjmsr-2223	23	39	affect	affect	VERB
bjmsr-2223	23	40	reporting	report	VERB
bjmsr-2223	23	41	incentives	incentive	NOUN
bjmsr-2223	23	42	.	.	PUNCT
bjmsr-2223	24	1	the	the	DET
bjmsr-2223	24	2	potential	potential	NOUN
bjmsr-2223	24	3	for	for	ADP
bjmsr-2223	24	4	financial	financial	ADJ
bjmsr-2223	24	5	data	datum	NOUN
bjmsr-2223	24	6	manipulation	manipulation	NOUN
bjmsr-2223	24	7	related	relate	VERB
bjmsr-2223	24	8	to	to	ADP
bjmsr-2223	24	9	avoidance	avoidance	NOUN
bjmsr-2223	24	10	strategies	strategy	NOUN
bjmsr-2223	24	11	affects	affect	VERB
bjmsr-2223	24	12	regulatory	regulatory	ADJ
bjmsr-2223	24	13	scrutiny	scrutiny	NOUN
bjmsr-2223	24	14	and	and	CCONJ
bjmsr-2223	24	15	interferes	interfere	VERB
bjmsr-2223	24	16	with	with	ADP
bjmsr-2223	24	17	investor	investor	NOUN
bjmsr-2223	24	18	decision	decision	NOUN
bjmsr-2223	24	19	-	-	PUNCT
bjmsr-2223	24	20	making	making	NOUN
bjmsr-2223	24	21	.	.	PUNCT
bjmsr-2223	25	1	high	high	ADJ
bjmsr-2223	25	2	-	-	PUNCT
bjmsr-2223	25	3	profile	profile	NOUN
bjmsr-2223	25	4	events	event	NOUN
bjmsr-2223	25	5	like	like	ADP
bjmsr-2223	25	6	the	the	DET
bjmsr-2223	25	7	luxembourg	luxembourg	PROPN
bjmsr-2223	25	8	leaks	leak	NOUN
bjmsr-2223	25	9	in	in	ADP
bjmsr-2223	25	10	2014	2014	NUM
bjmsr-2223	25	11	,	,	PUNCT
bjmsr-2223	25	12	the	the	DET
bjmsr-2223	25	13	panama	panama	PROPN
bjmsr-2223	25	14	papers	paper	NOUN
bjmsr-2223	25	15	in	in	ADP
bjmsr-2223	25	16	2016	2016	NUM
bjmsr-2223	25	17	,	,	PUNCT
bjmsr-2223	25	18	and	and	CCONJ
bjmsr-2223	25	19	the	the	DET
bjmsr-2223	25	20	paradise	paradise	PROPN
bjmsr-2223	25	21	papers	paper	NOUN
bjmsr-2223	25	22	in	in	ADP
bjmsr-2223	25	23	2017	2017	NUM
bjmsr-2223	25	24	have	have	AUX
bjmsr-2223	25	25	brought	bring	VERB
bjmsr-2223	25	26	attention	attention	NOUN
bjmsr-2223	25	27	to	to	ADP
bjmsr-2223	25	28	the	the	DET
bjmsr-2223	25	29	prevalent	prevalent	ADJ
bjmsr-2223	25	30	practice	practice	NOUN
bjmsr-2223	25	31	of	of	ADP
bjmsr-2223	25	32	corporate	corporate	ADJ
bjmsr-2223	25	33	tax	tax	NOUN
bjmsr-2223	25	34	avoidance	avoidance	NOUN
bjmsr-2223	25	35	(	(	PUNCT
bjmsr-2223	25	36	fitzgibbon	fitzgibbon	NOUN
bjmsr-2223	25	37	&	&	CCONJ
bjmsr-2223	25	38	starkman	starkman	NOUN
bjmsr-2223	25	39	,	,	PUNCT
bjmsr-2223	25	40	2017	2017	NUM
bjmsr-2223	25	41	)	)	PUNCT
bjmsr-2223	25	42	.	.	PUNCT
bjmsr-2223	26	1	these	these	DET
bjmsr-2223	26	2	disclosures	disclosure	NOUN
bjmsr-2223	26	3	underscore	underscore	VERB
bjmsr-2223	26	4	significant	significant	ADJ
bjmsr-2223	26	5	declines	decline	NOUN
bjmsr-2223	26	6	in	in	ADP
bjmsr-2223	26	7	government	government	NOUN
bjmsr-2223	26	8	revenues	revenue	NOUN
bjmsr-2223	26	9	on	on	ADP
bjmsr-2223	26	10	a	a	DET
bjmsr-2223	26	11	global	global	ADJ
bjmsr-2223	26	12	scale	scale	NOUN
bjmsr-2223	26	13	.	.	PUNCT
bjmsr-2223	27	1	for	for	ADP
bjmsr-2223	27	2	instance	instance	NOUN
bjmsr-2223	27	3	,	,	PUNCT
bjmsr-2223	27	4	corporate	corporate	ADJ
bjmsr-2223	27	5	tax	tax	NOUN
bjmsr-2223	27	6	avoidance	avoidance	NOUN
bjmsr-2223	27	7	in	in	ADP
bjmsr-2223	27	8	the	the	DET
bjmsr-2223	27	9	united	united	PROPN
bjmsr-2223	27	10	states	states	PROPN
bjmsr-2223	27	11	reduces	reduce	VERB
bjmsr-2223	27	12	tax	tax	NOUN
bjmsr-2223	27	13	revenues	revenue	NOUN
bjmsr-2223	27	14	by	by	ADP
bjmsr-2223	27	15	around	around	ADP
bjmsr-2223	27	16	$	$	SYM
bjmsr-2223	27	17	70	70	NUM
bjmsr-2223	27	18	billion	billion	NUM
bjmsr-2223	27	19	annually	annually	ADV
bjmsr-2223	27	20	,	,	PUNCT
bjmsr-2223	27	21	accounting	account	VERB
bjmsr-2223	27	22	for	for	ADP
bjmsr-2223	27	23	approximately	approximately	ADV
bjmsr-2223	27	24	20	20	NUM
bjmsr-2223	27	25	%	%	NOUN
bjmsr-2223	27	26	of	of	ADP
bjmsr-2223	27	27	total	total	ADJ
bjmsr-2223	27	28	corporate	corporate	ADJ
bjmsr-2223	27	29	tax	tax	NOUN
bjmsr-2223	27	30	receipts	receipt	NOUN
bjmsr-2223	27	31	(	(	PUNCT
bjmsr-2223	27	32	zucman	zucman	NOUN
bjmsr-2223	27	33	,	,	PUNCT
bjmsr-2223	27	34	2017	2017	NUM
bjmsr-2223	27	35	)	)	PUNCT
bjmsr-2223	27	36	.	.	PUNCT
bjmsr-2223	28	1	in	in	ADP
bjmsr-2223	28	2	underdeveloped	underdeveloped	ADJ
bjmsr-2223	28	3	countries	country	NOUN
bjmsr-2223	28	4	,	,	PUNCT
bjmsr-2223	28	5	such	such	ADJ
bjmsr-2223	28	6	as	as	ADP
bjmsr-2223	28	7	those	those	PRON
bjmsr-2223	28	8	in	in	ADP
bjmsr-2223	28	9	west	west	PROPN
bjmsr-2223	28	10	africa	africa	PROPN
bjmsr-2223	28	11	,	,	PUNCT
bjmsr-2223	28	12	the	the	DET
bjmsr-2223	28	13	amount	amount	NOUN
bjmsr-2223	28	14	of	of	ADP
bjmsr-2223	28	15	tax	tax	NOUN
bjmsr-2223	28	16	income	income	NOUN
bjmsr-2223	28	17	lost	lose	VERB
bjmsr-2223	28	18	each	each	DET
bjmsr-2223	28	19	year	year	NOUN
bjmsr-2223	28	20	due	due	ADP
bjmsr-2223	28	21	to	to	ADP
bjmsr-2223	28	22	avoidance	avoidance	NOUN
bjmsr-2223	28	23	is	be	AUX
bjmsr-2223	28	24	substantial	substantial	ADJ
bjmsr-2223	28	25	.	.	PUNCT
bjmsr-2223	29	1	nigeria	nigeria	PROPN
bjmsr-2223	29	2	alone	alone	ADV
bjmsr-2223	29	3	contributes	contribute	VERB
bjmsr-2223	29	4	$	$	SYM
bjmsr-2223	29	5	2.9	2.9	NUM
bjmsr-2223	29	6	billion	billion	NUM
bjmsr-2223	29	7	to	to	ADP
bjmsr-2223	29	8	the	the	DET
bjmsr-2223	29	9	total	total	ADJ
bjmsr-2223	29	10	loss	loss	NOUN
bjmsr-2223	29	11	of	of	ADP
bjmsr-2223	29	12	$	$	SYM
bjmsr-2223	29	13	9.6	9.6	NUM
bjmsr-2223	29	14	billion	billion	NUM
bjmsr-2223	29	15	(	(	PUNCT
bjmsr-2223	29	16	shaxson	shaxson	NOUN
bjmsr-2223	29	17	,	,	PUNCT
bjmsr-2223	29	18	1corresponding	1corresponding	PROPN
bjmsr-2223	29	19	author	author	NOUN
bjmsr-2223	29	20	:	:	PUNCT
bjmsr-2223	29	21	orcid	orcid	PROPN
bjmsr-2223	30	1	i	i	PRON
bjmsr-2223	30	2	d	d	NOUN
bjmsr-2223	30	3	:	:	PUNCT
bjmsr-2223	30	4	0000	0000	NUM
bjmsr-2223	30	5	-	-	PUNCT
bjmsr-2223	30	6	0003	0003	NUM
bjmsr-2223	30	7	-	-	PUNCT
bjmsr-2223	30	8	0523	0523	NUM
bjmsr-2223	30	9	-	-	PUNCT
bjmsr-2223	30	10	6293	6293	NUM
bjmsr-2223	30	11	©	©	ADP
bjmsr-2223	30	12	2024	2024	NUM
bjmsr-2223	30	13	by	by	ADP
bjmsr-2223	30	14	the	the	DET
bjmsr-2223	30	15	authors	author	NOUN
bjmsr-2223	30	16	.	.	PUNCT
bjmsr-2223	31	1	hosting	host	VERB
bjmsr-2223	31	2	by	by	ADP
bjmsr-2223	31	3	cribfb	cribfb	PROPN
bjmsr-2223	31	4	.	.	PUNCT
bjmsr-2223	32	1	peer	peer	NOUN
bjmsr-2223	32	2	review	review	NOUN
bjmsr-2223	32	3	is	be	AUX
bjmsr-2223	32	4	the	the	DET
bjmsr-2223	32	5	responsibility	responsibility	NOUN
bjmsr-2223	32	6	of	of	ADP
bjmsr-2223	32	7	cribfb	cribfb	PROPN
bjmsr-2223	32	8	,	,	PUNCT
bjmsr-2223	32	9	usa	usa	PROPN
bjmsr-2223	32	10	.	.	PROPN
bjmsr-2223	33	1	https://doi.org/10.46281/bjmsr.v9i2.2223	https://doi.org/10.46281/bjmsr.v9i2.2223	PROPN
bjmsr-2223	33	2	to	to	PART
bjmsr-2223	33	3	cite	cite	VERB
bjmsr-2223	33	4	this	this	DET
bjmsr-2223	33	5	article	article	NOUN
bjmsr-2223	33	6	:	:	PUNCT
bjmsr-2223	33	7	ali	ali	PROPN
bjmsr-2223	33	8	,	,	PUNCT
bjmsr-2223	33	9	s.	s.	PROPN
bjmsr-2223	33	10	m.	m.	PROPN
bjmsr-2223	33	11	,	,	PUNCT
bjmsr-2223	33	12	norhashim	norhashim	ADJ
bjmsr-2223	33	13	,	,	PUNCT
bjmsr-2223	33	14	m.	m.	NOUN
bjmsr-2223	33	15	,	,	PUNCT
bjmsr-2223	33	16	&	&	CCONJ
bjmsr-2223	33	17	jaffar	jaffar	PROPN
bjmsr-2223	33	18	,	,	PUNCT
bjmsr-2223	33	19	n.	n.	PROPN
bjmsr-2223	33	20	(	(	PUNCT
bjmsr-2223	33	21	2024	2024	NUM
bjmsr-2223	33	22	)	)	PUNCT
bjmsr-2223	33	23	.	.	PUNCT
bjmsr-2223	34	1	tax	tax	NOUN
bjmsr-2223	34	2	avoidance	avoidance	NOUN
bjmsr-2223	34	3	and	and	CCONJ
bjmsr-2223	34	4	earnings	earning	NOUN
bjmsr-2223	34	5	management	management	NOUN
bjmsr-2223	34	6	in	in	ADP
bjmsr-2223	34	7	malaysian	malaysian	ADJ
bjmsr-2223	34	8	firms	firm	NOUN
bjmsr-2223	34	9	:	:	PUNCT
bjmsr-2223	34	10	impact	impact	NOUN
bjmsr-2223	34	11	of	of	ADP
bjmsr-2223	34	12	tax	tax	NOUN
bjmsr-2223	34	13	incentives	incentive	NOUN
bjmsr-2223	34	14	.	.	PUNCT
bjmsr-2223	35	1	bangladesh	bangladesh	PROPN
bjmsr-2223	35	2	journal	journal	PROPN
bjmsr-2223	35	3	of	of	ADP
bjmsr-2223	35	4	multidisciplinary	multidisciplinary	ADJ
bjmsr-2223	35	5	scientific	scientific	ADJ
bjmsr-2223	35	6	research	research	NOUN
bjmsr-2223	35	7	,	,	PUNCT
bjmsr-2223	35	8	9(2	9(2	NUM
bjmsr-2223	35	9	)	)	PUNCT
bjmsr-2223	35	10	,	,	PUNCT
bjmsr-2223	35	11	30	30	NUM
bjmsr-2223	35	12	-	-	SYM
bjmsr-2223	35	13	44	44	NUM
bjmsr-2223	35	14	.	.	PUNCT
bjmsr-2223	36	1	https://doi.org/10.46281/bjmsr.v9i2.2223	https://doi.org/10.46281/bjmsr.v9i2.2223	VERB
bjmsr-2223	36	2	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
bjmsr-2223	36	3	)	)	PUNCT
bjmsr-2223	36	4	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
bjmsr-2223	36	5	)	)	PUNCT
bjmsr-2223	36	6	https://www.openaccess.nl/en	https://www.openaccess.nl/en	NOUN
bjmsr-2223	36	7	https://doi.org/10.46281/bjmsr.v9i2.2223	https://doi.org/10.46281/bjmsr.v9i2.2223	VERB
bjmsr-2223	36	8	https://orcid.org/0000-0003-0523-6293	https://orcid.org/0000-0003-0523-6293	NOUN
bjmsr-2223	36	9	https://orcid.org/0000-0002-2812-6807	https://orcid.org/0000-0002-2812-6807	PROPN
bjmsr-2223	36	10	https://orcid.org/0000-0002-2072-0879	https://orcid.org/0000-0002-2072-0879	PROPN
bjmsr-2223	36	11	ali	ali	PROPN
bjmsr-2223	36	12	et	et	PROPN
bjmsr-2223	36	13	al	al	PROPN
bjmsr-2223	36	14	.	.	PROPN
bjmsr-2223	36	15	,	,	PUNCT
bjmsr-2223	36	16	bangladesh	bangladesh	PROPN
bjmsr-2223	36	17	journal	journal	NOUN
bjmsr-2223	36	18	of	of	ADP
bjmsr-2223	36	19	multidisciplinary	multidisciplinary	ADJ
bjmsr-2223	36	20	scientific	scientific	ADJ
bjmsr-2223	36	21	research	research	NOUN
bjmsr-2223	36	22	9(2	9(2	NUM
bjmsr-2223	36	23	)	)	PUNCT
bjmsr-2223	36	24	(	(	PUNCT
bjmsr-2223	36	25	2024	2024	NUM
bjmsr-2223	36	26	)	)	PUNCT
bjmsr-2223	36	27	,	,	PUNCT
bjmsr-2223	36	28	30	30	NUM
bjmsr-2223	36	29	-	-	SYM
bjmsr-2223	36	30	44	44	NUM
bjmsr-2223	36	31	31	31	NUM
bjmsr-2223	36	32	2015	2015	NUM
bjmsr-2223	36	33	)	)	PUNCT
bjmsr-2223	36	34	.	.	PUNCT
bjmsr-2223	37	1	recent	recent	ADJ
bjmsr-2223	37	2	data	datum	NOUN
bjmsr-2223	37	3	from	from	ADP
bjmsr-2223	37	4	malaysia	malaysia	PROPN
bjmsr-2223	37	5	reveal	reveal	VERB
bjmsr-2223	37	6	that	that	SCONJ
bjmsr-2223	37	7	tax	tax	NOUN
bjmsr-2223	37	8	avoidance	avoidance	NOUN
bjmsr-2223	37	9	resulted	result	VERB
bjmsr-2223	37	10	in	in	ADP
bjmsr-2223	37	11	a	a	DET
bjmsr-2223	37	12	significant	significant	ADJ
bjmsr-2223	37	13	loss	loss	NOUN
bjmsr-2223	37	14	of	of	ADP
bjmsr-2223	37	15	rm6.34	rm6.34	NOUN
bjmsr-2223	37	16	billion	billion	NUM
bjmsr-2223	37	17	in	in	ADP
bjmsr-2223	37	18	2023	2023	NUM
bjmsr-2223	37	19	,	,	PUNCT
bjmsr-2223	37	20	exceeding	exceed	VERB
bjmsr-2223	37	21	the	the	DET
bjmsr-2223	37	22	annual	annual	ADJ
bjmsr-2223	37	23	budgets	budget	NOUN
bjmsr-2223	37	24	of	of	ADP
bjmsr-2223	37	25	critical	critical	ADJ
bjmsr-2223	37	26	ministries	ministry	NOUN
bjmsr-2223	37	27	,	,	PUNCT
bjmsr-2223	37	28	including	include	VERB
bjmsr-2223	37	29	health	health	NOUN
bjmsr-2223	37	30	and	and	CCONJ
bjmsr-2223	37	31	education	education	NOUN
bjmsr-2223	37	32	,	,	PUNCT
bjmsr-2223	37	33	as	as	SCONJ
bjmsr-2223	37	34	pfordten	pfordten	NOUN
bjmsr-2223	37	35	(	(	PUNCT
bjmsr-2223	37	36	2024	2024	NUM
bjmsr-2223	37	37	)	)	PUNCT
bjmsr-2223	37	38	reported	report	VERB
bjmsr-2223	37	39	in	in	ADP
bjmsr-2223	37	40	the	the	DET
bjmsr-2223	37	41	star	star	NOUN
bjmsr-2223	37	42	newspaper	newspaper	NOUN
bjmsr-2223	37	43	.	.	PUNCT
bjmsr-2223	38	1	these	these	DET
bjmsr-2223	38	2	findings	finding	NOUN
bjmsr-2223	38	3	highlight	highlight	VERB
bjmsr-2223	38	4	the	the	DET
bjmsr-2223	38	5	urgency	urgency	NOUN
bjmsr-2223	38	6	of	of	ADP
bjmsr-2223	38	7	promptly	promptly	ADV
bjmsr-2223	38	8	addressing	address	VERB
bjmsr-2223	38	9	these	these	DET
bjmsr-2223	38	10	difficulties	difficulty	NOUN
bjmsr-2223	38	11	.	.	PUNCT
bjmsr-2223	39	1	therefore	therefore	ADV
bjmsr-2223	39	2	,	,	PUNCT
bjmsr-2223	39	3	understanding	understand	VERB
bjmsr-2223	39	4	the	the	DET
bjmsr-2223	39	5	relationship	relationship	NOUN
bjmsr-2223	39	6	between	between	ADP
bjmsr-2223	39	7	tax	tax	NOUN
bjmsr-2223	39	8	avoidance	avoidance	NOUN
bjmsr-2223	39	9	and	and	CCONJ
bjmsr-2223	39	10	earnings	earning	NOUN
bjmsr-2223	39	11	management	management	NOUN
bjmsr-2223	39	12	has	have	AUX
bjmsr-2223	39	13	become	become	VERB
bjmsr-2223	39	14	a	a	DET
bjmsr-2223	39	15	central	central	ADJ
bjmsr-2223	39	16	study	study	NOUN
bjmsr-2223	39	17	area	area	NOUN
bjmsr-2223	39	18	for	for	ADP
bjmsr-2223	39	19	addressing	address	VERB
bjmsr-2223	39	20	these	these	DET
bjmsr-2223	39	21	significant	significant	ADJ
bjmsr-2223	39	22	issues	issue	NOUN
bjmsr-2223	39	23	.	.	PUNCT
bjmsr-2223	40	1	this	this	DET
bjmsr-2223	40	2	focus	focus	NOUN
bjmsr-2223	40	3	is	be	AUX
bjmsr-2223	40	4	motivated	motivate	VERB
bjmsr-2223	40	5	by	by	ADP
bjmsr-2223	40	6	the	the	DET
bjmsr-2223	40	7	substantial	substantial	ADJ
bjmsr-2223	40	8	impact	impact	NOUN
bjmsr-2223	40	9	on	on	ADP
bjmsr-2223	40	10	the	the	DET
bjmsr-2223	40	11	quality	quality	NOUN
bjmsr-2223	40	12	of	of	ADP
bjmsr-2223	40	13	financial	financial	ADJ
bjmsr-2223	40	14	reporting	reporting	NOUN
bjmsr-2223	40	15	and	and	CCONJ
bjmsr-2223	40	16	company	company	NOUN
bjmsr-2223	40	17	conduct	conduct	NOUN
bjmsr-2223	40	18	,	,	PUNCT
bjmsr-2223	40	19	which	which	PRON
bjmsr-2223	40	20	can	can	AUX
bjmsr-2223	40	21	affect	affect	VERB
bjmsr-2223	40	22	users	user	NOUN
bjmsr-2223	40	23	'	'	PART
bjmsr-2223	40	24	decision	decision	NOUN
bjmsr-2223	40	25	-	-	PUNCT
bjmsr-2223	40	26	making	making	NOUN
bjmsr-2223	40	27	.	.	PUNCT
bjmsr-2223	41	1	the	the	DET
bjmsr-2223	41	2	considerable	considerable	ADJ
bjmsr-2223	41	3	revenue	revenue	NOUN
bjmsr-2223	41	4	losses	loss	NOUN
bjmsr-2223	41	5	due	due	ADJ
bjmsr-2223	41	6	to	to	ADP
bjmsr-2223	41	7	tax	tax	NOUN
bjmsr-2223	41	8	avoidance	avoidance	NOUN
bjmsr-2223	41	9	recorded	record	VERB
bjmsr-2223	41	10	by	by	ADP
bjmsr-2223	41	11	the	the	DET
bjmsr-2223	41	12	inland	inland	PROPN
bjmsr-2223	41	13	revenue	revenue	NOUN
bjmsr-2223	41	14	board	board	NOUN
bjmsr-2223	41	15	in	in	ADP
bjmsr-2223	41	16	malaysia	malaysia	PROPN
bjmsr-2223	41	17	underline	underline	VERB
bjmsr-2223	41	18	the	the	DET
bjmsr-2223	41	19	importance	importance	NOUN
bjmsr-2223	41	20	of	of	ADP
bjmsr-2223	41	21	this	this	DET
bjmsr-2223	41	22	research	research	NOUN
bjmsr-2223	41	23	.	.	PUNCT
bjmsr-2223	42	1	it	it	PRON
bjmsr-2223	42	2	is	be	AUX
bjmsr-2223	42	3	vital	vital	ADJ
bjmsr-2223	42	4	to	to	PART
bjmsr-2223	42	5	understand	understand	VERB
bjmsr-2223	42	6	the	the	DET
bjmsr-2223	42	7	reasons	reason	NOUN
bjmsr-2223	42	8	that	that	PRON
bjmsr-2223	42	9	lead	lead	VERB
bjmsr-2223	42	10	corporations	corporation	NOUN
bjmsr-2223	42	11	in	in	ADP
bjmsr-2223	42	12	malaysia	malaysia	PROPN
bjmsr-2223	42	13	to	to	PART
bjmsr-2223	42	14	minimize	minimize	VERB
bjmsr-2223	42	15	tax	tax	NOUN
bjmsr-2223	42	16	liabilities	liability	NOUN
bjmsr-2223	42	17	and	and	CCONJ
bjmsr-2223	42	18	potentially	potentially	ADV
bjmsr-2223	42	19	engage	engage	VERB
bjmsr-2223	42	20	in	in	ADP
bjmsr-2223	42	21	manipulative	manipulative	ADJ
bjmsr-2223	42	22	accounting	accounting	NOUN
bjmsr-2223	42	23	methods	method	NOUN
bjmsr-2223	42	24	and	and	CCONJ
bjmsr-2223	42	25	whether	whether	SCONJ
bjmsr-2223	42	26	financial	financial	ADJ
bjmsr-2223	42	27	reporting	reporting	NOUN
bjmsr-2223	42	28	can	can	AUX
bjmsr-2223	42	29	become	become	VERB
bjmsr-2223	42	30	a	a	DET
bjmsr-2223	42	31	credible	credible	ADJ
bjmsr-2223	42	32	platform	platform	NOUN
bjmsr-2223	42	33	for	for	ADP
bjmsr-2223	42	34	both	both	DET
bjmsr-2223	42	35	regulatory	regulatory	ADJ
bjmsr-2223	42	36	bodies	body	NOUN
bjmsr-2223	42	37	and	and	CCONJ
bjmsr-2223	42	38	other	other	ADJ
bjmsr-2223	42	39	users	user	NOUN
bjmsr-2223	42	40	to	to	PART
bjmsr-2223	42	41	anticipate	anticipate	VERB
bjmsr-2223	42	42	such	such	ADJ
bjmsr-2223	42	43	tax	tax	NOUN
bjmsr-2223	42	44	-	-	PUNCT
bjmsr-2223	42	45	related	relate	VERB
bjmsr-2223	42	46	reporting	reporting	NOUN
bjmsr-2223	42	47	incentives	incentive	NOUN
bjmsr-2223	42	48	in	in	ADP
bjmsr-2223	42	49	firms	firm	NOUN
bjmsr-2223	42	50	'	'	PART
bjmsr-2223	42	51	reporting	reporting	NOUN
bjmsr-2223	42	52	in	in	ADP
bjmsr-2223	42	53	response	response	NOUN
bjmsr-2223	42	54	to	to	ADP
bjmsr-2223	42	55	any	any	DET
bjmsr-2223	42	56	tax	tax	NOUN
bjmsr-2223	42	57	policy	policy	NOUN
bjmsr-2223	42	58	change	change	NOUN
bjmsr-2223	42	59	.	.	PUNCT
bjmsr-2223	43	1	these	these	DET
bjmsr-2223	43	2	activities	activity	NOUN
bjmsr-2223	43	3	challenge	challenge	VERB
bjmsr-2223	43	4	the	the	DET
bjmsr-2223	43	5	interests	interest	NOUN
bjmsr-2223	43	6	of	of	ADP
bjmsr-2223	43	7	shareholders	shareholder	NOUN
bjmsr-2223	43	8	and	and	CCONJ
bjmsr-2223	43	9	affect	affect	VERB
bjmsr-2223	43	10	the	the	DET
bjmsr-2223	43	11	integrity	integrity	NOUN
bjmsr-2223	43	12	of	of	ADP
bjmsr-2223	43	13	financial	financial	ADJ
bjmsr-2223	43	14	statements	statement	NOUN
bjmsr-2223	43	15	.	.	PUNCT
bjmsr-2223	44	1	we	we	PRON
bjmsr-2223	44	2	can	can	AUX
bjmsr-2223	44	3	improve	improve	VERB
bjmsr-2223	44	4	regulatory	regulatory	ADJ
bjmsr-2223	44	5	scrutiny	scrutiny	NOUN
bjmsr-2223	44	6	and	and	CCONJ
bjmsr-2223	44	7	investor	investor	NOUN
bjmsr-2223	44	8	decision	decision	NOUN
bjmsr-2223	44	9	-	-	PUNCT
bjmsr-2223	44	10	making	making	NOUN
bjmsr-2223	44	11	by	by	ADP
bjmsr-2223	44	12	addressing	address	VERB
bjmsr-2223	44	13	these	these	DET
bjmsr-2223	44	14	issues	issue	NOUN
bjmsr-2223	44	15	.	.	PUNCT
bjmsr-2223	45	1	thus	thus	ADV
bjmsr-2223	45	2	,	,	PUNCT
bjmsr-2223	45	3	this	this	DET
bjmsr-2223	45	4	study	study	NOUN
bjmsr-2223	45	5	aims	aim	VERB
bjmsr-2223	45	6	to	to	PART
bjmsr-2223	45	7	understand	understand	VERB
bjmsr-2223	45	8	better	well	ADJ
bjmsr-2223	45	9	the	the	DET
bjmsr-2223	45	10	complex	complex	ADJ
bjmsr-2223	45	11	relationship	relationship	NOUN
bjmsr-2223	45	12	between	between	ADP
bjmsr-2223	45	13	tax	tax	NOUN
bjmsr-2223	45	14	avoidance	avoidance	NOUN
bjmsr-2223	45	15	,	,	PUNCT
bjmsr-2223	45	16	earnings	earning	NOUN
bjmsr-2223	45	17	management	management	NOUN
bjmsr-2223	45	18	,	,	PUNCT
bjmsr-2223	45	19	and	and	CCONJ
bjmsr-2223	45	20	tax	tax	NOUN
bjmsr-2223	45	21	incentives	incentive	NOUN
bjmsr-2223	45	22	among	among	ADP
bjmsr-2223	45	23	publicly	publicly	ADV
bjmsr-2223	45	24	traded	trade	VERB
bjmsr-2223	45	25	companies	company	NOUN
bjmsr-2223	45	26	in	in	ADP
bjmsr-2223	45	27	malaysia	malaysia	PROPN
bjmsr-2223	45	28	.	.	PUNCT
bjmsr-2223	46	1	more	more	ADV
bjmsr-2223	46	2	precisely	precisely	ADV
bjmsr-2223	46	3	,	,	PUNCT
bjmsr-2223	46	4	it	it	PRON
bjmsr-2223	46	5	seeks	seek	VERB
bjmsr-2223	46	6	to	to	PART
bjmsr-2223	46	7	investigate	investigate	VERB
bjmsr-2223	46	8	how	how	SCONJ
bjmsr-2223	46	9	tax	tax	NOUN
bjmsr-2223	46	10	incentives	incentive	NOUN
bjmsr-2223	46	11	influence	influence	VERB
bjmsr-2223	46	12	the	the	DET
bjmsr-2223	46	13	actions	action	NOUN
bjmsr-2223	46	14	of	of	ADP
bjmsr-2223	46	15	companies	company	NOUN
bjmsr-2223	46	16	involved	involve	VERB
bjmsr-2223	46	17	in	in	ADP
bjmsr-2223	46	18	tax	tax	NOUN
bjmsr-2223	46	19	avoidance	avoidance	NOUN
bjmsr-2223	46	20	strategies	strategy	NOUN
bjmsr-2223	46	21	.	.	PUNCT
bjmsr-2223	47	1	this	this	DET
bjmsr-2223	47	2	research	research	NOUN
bjmsr-2223	47	3	seeks	seek	VERB
bjmsr-2223	47	4	insights	insight	NOUN
bjmsr-2223	47	5	into	into	ADP
bjmsr-2223	47	6	optimizing	optimize	VERB
bjmsr-2223	47	7	tax	tax	NOUN
bjmsr-2223	47	8	policies	policy	NOUN
bjmsr-2223	47	9	to	to	PART
bjmsr-2223	47	10	promote	promote	VERB
bjmsr-2223	47	11	compliance	compliance	NOUN
bjmsr-2223	47	12	and	and	CCONJ
bjmsr-2223	47	13	improve	improve	VERB
bjmsr-2223	47	14	transparency	transparency	NOUN
bjmsr-2223	47	15	in	in	ADP
bjmsr-2223	47	16	financial	financial	ADJ
bjmsr-2223	47	17	reporting	reporting	NOUN
bjmsr-2223	47	18	by	by	ADP
bjmsr-2223	47	19	comparing	compare	VERB
bjmsr-2223	47	20	the	the	DET
bjmsr-2223	47	21	economic	economic	ADJ
bjmsr-2223	47	22	practices	practice	NOUN
bjmsr-2223	47	23	of	of	ADP
bjmsr-2223	47	24	organizations	organization	NOUN
bjmsr-2223	47	25	that	that	PRON
bjmsr-2223	47	26	receive	receive	VERB
bjmsr-2223	47	27	tax	tax	NOUN
bjmsr-2223	47	28	incentives	incentive	NOUN
bjmsr-2223	47	29	with	with	ADP
bjmsr-2223	47	30	those	those	PRON
bjmsr-2223	47	31	that	that	PRON
bjmsr-2223	47	32	do	do	VERB
bjmsr-2223	47	33	not	not	PART
bjmsr-2223	47	34	.	.	PUNCT
bjmsr-2223	48	1	by	by	ADP
bjmsr-2223	48	2	doing	do	VERB
bjmsr-2223	48	3	so	so	ADV
bjmsr-2223	48	4	,	,	PUNCT
bjmsr-2223	48	5	the	the	DET
bjmsr-2223	48	6	study	study	NOUN
bjmsr-2223	48	7	aims	aim	VERB
bjmsr-2223	48	8	to	to	PART
bjmsr-2223	48	9	provide	provide	VERB
bjmsr-2223	48	10	a	a	DET
bjmsr-2223	48	11	comprehensive	comprehensive	ADJ
bjmsr-2223	48	12	understanding	understanding	NOUN
bjmsr-2223	48	13	of	of	ADP
bjmsr-2223	48	14	how	how	SCONJ
bjmsr-2223	48	15	tax	tax	NOUN
bjmsr-2223	48	16	policies	policy	NOUN
bjmsr-2223	48	17	can	can	AUX
bjmsr-2223	48	18	be	be	AUX
bjmsr-2223	48	19	structured	structure	VERB
bjmsr-2223	48	20	to	to	PART
bjmsr-2223	48	21	reduce	reduce	VERB
bjmsr-2223	48	22	tax	tax	NOUN
bjmsr-2223	48	23	avoidance	avoidance	NOUN
bjmsr-2223	48	24	and	and	CCONJ
bjmsr-2223	48	25	enhance	enhance	VERB
bjmsr-2223	48	26	the	the	DET
bjmsr-2223	48	27	overall	overall	ADJ
bjmsr-2223	48	28	quality	quality	NOUN
bjmsr-2223	48	29	of	of	ADP
bjmsr-2223	48	30	financial	financial	ADJ
bjmsr-2223	48	31	reporting	reporting	NOUN
bjmsr-2223	48	32	.	.	PUNCT
bjmsr-2223	49	1	the	the	DET
bjmsr-2223	49	2	remaining	remain	VERB
bjmsr-2223	49	3	paper	paper	NOUN
bjmsr-2223	49	4	structure	structure	NOUN
bjmsr-2223	49	5	includes	include	VERB
bjmsr-2223	49	6	section	section	NOUN
bjmsr-2223	49	7	two	two	NUM
bjmsr-2223	49	8	,	,	PUNCT
bjmsr-2223	49	9	which	which	PRON
bjmsr-2223	49	10	reviews	review	VERB
bjmsr-2223	49	11	the	the	DET
bjmsr-2223	49	12	literature	literature	NOUN
bjmsr-2223	49	13	on	on	ADP
bjmsr-2223	49	14	the	the	DET
bjmsr-2223	49	15	relationship	relationship	NOUN
bjmsr-2223	49	16	between	between	ADP
bjmsr-2223	49	17	tax	tax	NOUN
bjmsr-2223	49	18	avoidance	avoidance	NOUN
bjmsr-2223	49	19	and	and	CCONJ
bjmsr-2223	49	20	earnings	earning	NOUN
bjmsr-2223	49	21	management	management	NOUN
bjmsr-2223	49	22	.	.	PUNCT
bjmsr-2223	50	1	section	section	NOUN
bjmsr-2223	50	2	three	three	NUM
bjmsr-2223	50	3	details	detail	NOUN
bjmsr-2223	50	4	the	the	DET
bjmsr-2223	50	5	study	study	NOUN
bjmsr-2223	50	6	's	's	PART
bjmsr-2223	50	7	methodology	methodology	NOUN
bjmsr-2223	50	8	,	,	PUNCT
bjmsr-2223	50	9	including	include	VERB
bjmsr-2223	50	10	the	the	DET
bjmsr-2223	50	11	sample	sample	NOUN
bjmsr-2223	50	12	selection	selection	NOUN
bjmsr-2223	50	13	and	and	CCONJ
bjmsr-2223	50	14	data	datum	NOUN
bjmsr-2223	50	15	analysis	analysis	NOUN
bjmsr-2223	50	16	techniques	technique	NOUN
bjmsr-2223	50	17	.	.	PUNCT
bjmsr-2223	51	1	results	result	NOUN
bjmsr-2223	51	2	and	and	CCONJ
bjmsr-2223	51	3	discussions	discussion	NOUN
bjmsr-2223	51	4	are	be	AUX
bjmsr-2223	51	5	presented	present	VERB
bjmsr-2223	51	6	in	in	ADP
bjmsr-2223	51	7	section	section	NOUN
bjmsr-2223	51	8	four	four	NUM
bjmsr-2223	51	9	,	,	PUNCT
bjmsr-2223	51	10	and	and	CCONJ
bjmsr-2223	51	11	the	the	DET
bjmsr-2223	51	12	study	study	NOUN
bjmsr-2223	51	13	's	's	PART
bjmsr-2223	51	14	conclusions	conclusion	NOUN
bjmsr-2223	51	15	are	be	AUX
bjmsr-2223	51	16	provided	provide	VERB
bjmsr-2223	51	17	in	in	ADP
bjmsr-2223	51	18	section	section	NOUN
bjmsr-2223	51	19	five	five	NUM
bjmsr-2223	51	20	.	.	PUNCT
bjmsr-2223	52	1	literature	literature	NOUN
bjmsr-2223	52	2	review	review	VERB
bjmsr-2223	52	3	effective	effective	ADJ
bjmsr-2223	52	4	tax	tax	NOUN
bjmsr-2223	52	5	rate	rate	NOUN
bjmsr-2223	52	6	and	and	CCONJ
bjmsr-2223	52	7	discretionary	discretionary	ADJ
bjmsr-2223	52	8	accruals	accrual	NOUN
bjmsr-2223	52	9	earnings	earning	NOUN
bjmsr-2223	52	10	management	management	NOUN
bjmsr-2223	52	11	investigating	investigate	VERB
bjmsr-2223	52	12	the	the	DET
bjmsr-2223	52	13	relationship	relationship	NOUN
bjmsr-2223	52	14	between	between	ADP
bjmsr-2223	52	15	tax	tax	NOUN
bjmsr-2223	52	16	avoidance	avoidance	NOUN
bjmsr-2223	52	17	,	,	PUNCT
bjmsr-2223	52	18	measured	measure	VERB
bjmsr-2223	52	19	by	by	ADP
bjmsr-2223	52	20	effective	effective	ADJ
bjmsr-2223	52	21	tax	tax	NOUN
bjmsr-2223	52	22	rate	rate	NOUN
bjmsr-2223	52	23	(	(	PUNCT
bjmsr-2223	52	24	etr	etr	PROPN
bjmsr-2223	52	25	)	)	PUNCT
bjmsr-2223	52	26	,	,	PUNCT
bjmsr-2223	52	27	and	and	CCONJ
bjmsr-2223	52	28	discretionary	discretionary	ADJ
bjmsr-2223	52	29	accruals	accrual	NOUN
bjmsr-2223	52	30	earnings	earning	NOUN
bjmsr-2223	52	31	management	management	NOUN
bjmsr-2223	52	32	(	(	PUNCT
bjmsr-2223	52	33	dem	dem	NOUN
bjmsr-2223	52	34	)	)	PUNCT
bjmsr-2223	52	35	is	be	AUX
bjmsr-2223	52	36	crucial	crucial	ADJ
bjmsr-2223	52	37	due	due	ADP
bjmsr-2223	52	38	to	to	ADP
bjmsr-2223	52	39	its	its	PRON
bjmsr-2223	52	40	complexity	complexity	NOUN
bjmsr-2223	52	41	and	and	CCONJ
bjmsr-2223	52	42	the	the	DET
bjmsr-2223	52	43	diverse	diverse	ADJ
bjmsr-2223	52	44	findings	finding	NOUN
bjmsr-2223	52	45	in	in	ADP
bjmsr-2223	52	46	the	the	DET
bjmsr-2223	52	47	literature	literature	NOUN
bjmsr-2223	52	48	(	(	PUNCT
bjmsr-2223	52	49	akter	akter	NOUN
bjmsr-2223	52	50	,	,	PUNCT
bjmsr-2223	52	51	2021	2021	NUM
bjmsr-2223	52	52	;	;	PUNCT
bjmsr-2223	52	53	blaylock	blaylock	NOUN
bjmsr-2223	52	54	et	et	PROPN
bjmsr-2223	52	55	al	al	PROPN
bjmsr-2223	52	56	.	.	PROPN
bjmsr-2223	52	57	,	,	PUNCT
bjmsr-2223	52	58	2015	2015	NUM
bjmsr-2223	52	59	;	;	PUNCT
bjmsr-2223	52	60	desai	desai	PROPN
bjmsr-2223	52	61	&	&	CCONJ
bjmsr-2223	52	62	dharmapala	dharmapala	PROPN
bjmsr-2223	52	63	,	,	PUNCT
bjmsr-2223	52	64	2006	2006	NUM
bjmsr-2223	52	65	;	;	PUNCT
bjmsr-2223	52	66	karjalainen	karjalainen	PROPN
bjmsr-2223	52	67	et	et	PROPN
bjmsr-2223	52	68	al	al	PROPN
bjmsr-2223	52	69	.	.	PROPN
bjmsr-2223	52	70	,	,	PUNCT
bjmsr-2223	52	71	2023	2023	NUM
bjmsr-2223	52	72	;	;	PUNCT
bjmsr-2223	52	73	seidman	seidman	PROPN
bjmsr-2223	52	74	&	&	CCONJ
bjmsr-2223	52	75	stomberg	stomberg	PROPN
bjmsr-2223	52	76	,	,	PUNCT
bjmsr-2223	52	77	2017	2017	NUM
bjmsr-2223	52	78	)	)	PUNCT
bjmsr-2223	52	79	.	.	PUNCT
bjmsr-2223	53	1	prior	prior	ADJ
bjmsr-2223	53	2	studies	study	NOUN
bjmsr-2223	53	3	produce	produce	VERB
bjmsr-2223	53	4	inconsistent	inconsistent	ADJ
bjmsr-2223	53	5	results	result	NOUN
bjmsr-2223	53	6	,	,	PUNCT
bjmsr-2223	53	7	partly	partly	ADV
bjmsr-2223	53	8	(	(	PUNCT
bjmsr-2223	53	9	among	among	ADP
bjmsr-2223	53	10	other	other	ADJ
bjmsr-2223	53	11	factors	factor	NOUN
bjmsr-2223	53	12	)	)	PUNCT
bjmsr-2223	53	13	due	due	ADP
bjmsr-2223	53	14	to	to	ADP
bjmsr-2223	53	15	various	various	ADJ
bjmsr-2223	53	16	methodological	methodological	ADJ
bjmsr-2223	53	17	limitations	limitation	NOUN
bjmsr-2223	53	18	and	and	CCONJ
bjmsr-2223	53	19	the	the	DET
bjmsr-2223	53	20	broad	broad	ADJ
bjmsr-2223	53	21	spectrum	spectrum	NOUN
bjmsr-2223	53	22	of	of	ADP
bjmsr-2223	53	23	tax	tax	NOUN
bjmsr-2223	53	24	avoidance	avoidance	NOUN
bjmsr-2223	53	25	activities	activity	NOUN
bjmsr-2223	53	26	that	that	PRON
bjmsr-2223	53	27	etr	etr	PROPN
bjmsr-2223	53	28	alone	alone	ADV
bjmsr-2223	53	29	can	can	AUX
bjmsr-2223	53	30	not	not	PART
bjmsr-2223	53	31	capture	capture	VERB
bjmsr-2223	53	32	(	(	PUNCT
bjmsr-2223	53	33	gupta	gupta	PROPN
bjmsr-2223	53	34	&	&	CCONJ
bjmsr-2223	53	35	newberry	newberry	PROPN
bjmsr-2223	53	36	,	,	PUNCT
bjmsr-2223	53	37	1997	1997	NUM
bjmsr-2223	53	38	;	;	PUNCT
bjmsr-2223	53	39	hanlon	hanlon	NOUN
bjmsr-2223	53	40	&	&	CCONJ
bjmsr-2223	53	41	heitzman	heitzman	PROPN
bjmsr-2223	53	42	,	,	PUNCT
bjmsr-2223	53	43	2010	2010	NUM
bjmsr-2223	53	44	;	;	PUNCT
bjmsr-2223	53	45	mills	mill	NOUN
bjmsr-2223	53	46	&	&	CCONJ
bjmsr-2223	53	47	newberry	newberry	PROPN
bjmsr-2223	53	48	,	,	PUNCT
bjmsr-2223	53	49	2001	2001	NUM
bjmsr-2223	53	50	)	)	PUNCT
bjmsr-2223	53	51	.	.	PUNCT
bjmsr-2223	54	1	research	research	NOUN
bjmsr-2223	54	2	shows	show	VERB
bjmsr-2223	54	3	mixed	mixed	ADJ
bjmsr-2223	54	4	findings	finding	NOUN
bjmsr-2223	54	5	regarding	regard	VERB
bjmsr-2223	54	6	the	the	DET
bjmsr-2223	54	7	relationship	relationship	NOUN
bjmsr-2223	54	8	between	between	ADP
bjmsr-2223	54	9	etr	etr	PROPN
bjmsr-2223	54	10	and	and	CCONJ
bjmsr-2223	54	11	earnings	earning	NOUN
bjmsr-2223	54	12	management	management	NOUN
bjmsr-2223	54	13	.	.	PUNCT
bjmsr-2223	55	1	guenther	guenther	PROPN
bjmsr-2223	55	2	et	et	PROPN
bjmsr-2223	55	3	al	al	PROPN
bjmsr-2223	55	4	.	.	PROPN
bjmsr-2223	56	1	(	(	PUNCT
bjmsr-2223	56	2	2021	2021	NUM
bjmsr-2223	56	3	)	)	PUNCT
bjmsr-2223	56	4	provide	provide	VERB
bjmsr-2223	56	5	a	a	DET
bjmsr-2223	56	6	theoretical	theoretical	ADJ
bjmsr-2223	56	7	framework	framework	NOUN
bjmsr-2223	56	8	to	to	PART
bjmsr-2223	56	9	identify	identify	VERB
bjmsr-2223	56	10	when	when	SCONJ
bjmsr-2223	56	11	tax	tax	NOUN
bjmsr-2223	56	12	avoidance	avoidance	NOUN
bjmsr-2223	56	13	measures	measure	NOUN
bjmsr-2223	56	14	reflect	reflect	VERB
bjmsr-2223	56	15	tax	tax	NOUN
bjmsr-2223	56	16	avoidance	avoidance	NOUN
bjmsr-2223	56	17	related	relate	VERB
bjmsr-2223	56	18	to	to	ADP
bjmsr-2223	56	19	and	and	CCONJ
bjmsr-2223	56	20	unrelated	unrelated	ADJ
bjmsr-2223	56	21	to	to	ADP
bjmsr-2223	56	22	earnings	earning	NOUN
bjmsr-2223	56	23	management	management	NOUN
bjmsr-2223	56	24	.	.	PUNCT
bjmsr-2223	57	1	they	they	PRON
bjmsr-2223	57	2	highlight	highlight	VERB
bjmsr-2223	57	3	that	that	SCONJ
bjmsr-2223	57	4	alternative	alternative	ADJ
bjmsr-2223	57	5	measures	measure	NOUN
bjmsr-2223	57	6	like	like	ADP
bjmsr-2223	57	7	the	the	DET
bjmsr-2223	57	8	ratio	ratio	NOUN
bjmsr-2223	57	9	of	of	ADP
bjmsr-2223	57	10	cash	cash	NOUN
bjmsr-2223	57	11	taxes	taxis	NOUN
bjmsr-2223	57	12	paid	pay	VERB
bjmsr-2223	57	13	to	to	ADP
bjmsr-2223	57	14	pretax	pretax	ADJ
bjmsr-2223	57	15	operating	operating	NOUN
bjmsr-2223	57	16	cash	cash	NOUN
bjmsr-2223	57	17	flows	flow	NOUN
bjmsr-2223	57	18	can	can	AUX
bjmsr-2223	57	19	avoid	avoid	VERB
bjmsr-2223	57	20	attributing	attribute	VERB
bjmsr-2223	57	21	earnings	earning	NOUN
bjmsr-2223	57	22	management	management	NOUN
bjmsr-2223	57	23	results	result	NOUN
bjmsr-2223	57	24	to	to	ADP
bjmsr-2223	57	25	tax	tax	NOUN
bjmsr-2223	57	26	avoidance	avoidance	NOUN
bjmsr-2223	57	27	.	.	PUNCT
bjmsr-2223	58	1	in	in	ADP
bjmsr-2223	58	2	addition	addition	NOUN
bjmsr-2223	58	3	,	,	PUNCT
bjmsr-2223	58	4	while	while	SCONJ
bjmsr-2223	58	5	etr	etr	PROPN
bjmsr-2223	58	6	serves	serve	VERB
bjmsr-2223	58	7	as	as	ADP
bjmsr-2223	58	8	a	a	DET
bjmsr-2223	58	9	standard	standard	ADJ
bjmsr-2223	58	10	proxy	proxy	NOUN
bjmsr-2223	58	11	for	for	ADP
bjmsr-2223	58	12	tax	tax	NOUN
bjmsr-2223	58	13	avoidance	avoidance	NOUN
bjmsr-2223	58	14	,	,	PUNCT
bjmsr-2223	58	15	it	it	PRON
bjmsr-2223	58	16	fails	fail	VERB
bjmsr-2223	58	17	to	to	PART
bjmsr-2223	58	18	encompass	encompass	VERB
bjmsr-2223	58	19	the	the	DET
bjmsr-2223	58	20	full	full	ADJ
bjmsr-2223	58	21	spectrum	spectrum	NOUN
bjmsr-2223	58	22	of	of	ADP
bjmsr-2223	58	23	tax	tax	NOUN
bjmsr-2223	58	24	avoidance	avoidance	NOUN
bjmsr-2223	58	25	strategies	strategy	NOUN
bjmsr-2223	58	26	(	(	PUNCT
bjmsr-2223	58	27	gupta	gupta	PROPN
bjmsr-2223	58	28	&	&	CCONJ
bjmsr-2223	58	29	newberry	newberry	PROPN
bjmsr-2223	58	30	,	,	PUNCT
bjmsr-2223	58	31	1997	1997	NUM
bjmsr-2223	58	32	;	;	PUNCT
bjmsr-2223	58	33	hanlon	hanlon	NOUN
bjmsr-2223	58	34	&	&	CCONJ
bjmsr-2223	58	35	heitzman	heitzman	PROPN
bjmsr-2223	58	36	,	,	PUNCT
bjmsr-2223	58	37	2010	2010	NUM
bjmsr-2223	58	38	;	;	PUNCT
bjmsr-2223	58	39	mills	mill	NOUN
bjmsr-2223	58	40	&	&	CCONJ
bjmsr-2223	58	41	newberry	newberry	PROPN
bjmsr-2223	58	42	,	,	PUNCT
bjmsr-2223	58	43	2001	2001	NUM
bjmsr-2223	58	44	)	)	PUNCT
bjmsr-2223	58	45	studies	study	NOUN
bjmsr-2223	58	46	indicate	indicate	VERB
bjmsr-2223	58	47	that	that	SCONJ
bjmsr-2223	58	48	etr	etr	PROPN
bjmsr-2223	58	49	primarily	primarily	ADV
bjmsr-2223	58	50	reflects	reflect	VERB
bjmsr-2223	58	51	the	the	DET
bjmsr-2223	58	52	reduction	reduction	NOUN
bjmsr-2223	58	53	of	of	ADP
bjmsr-2223	58	54	explicit	explicit	ADJ
bjmsr-2223	58	55	taxes	taxis	NOUN
bjmsr-2223	58	56	but	but	CCONJ
bjmsr-2223	58	57	does	do	AUX
bjmsr-2223	58	58	not	not	PART
bjmsr-2223	58	59	capture	capture	VERB
bjmsr-2223	58	60	if	if	SCONJ
bjmsr-2223	58	61	the	the	DET
bjmsr-2223	58	62	practice	practice	NOUN
bjmsr-2223	58	63	is	be	AUX
bjmsr-2223	58	64	due	due	ADJ
bjmsr-2223	58	65	to	to	ADP
bjmsr-2223	58	66	aggressive	aggressive	ADJ
bjmsr-2223	58	67	tax	tax	NOUN
bjmsr-2223	58	68	planning	planning	NOUN
bjmsr-2223	58	69	and	and	CCONJ
bjmsr-2223	58	70	tax	tax	NOUN
bjmsr-2223	58	71	sheltering	shelter	VERB
bjmsr-2223	58	72	activities	activity	NOUN
bjmsr-2223	58	73	(	(	PUNCT
bjmsr-2223	58	74	blaylock	blaylock	NOUN
bjmsr-2223	58	75	et	et	PROPN
bjmsr-2223	58	76	al	al	PROPN
bjmsr-2223	58	77	.	.	PROPN
bjmsr-2223	58	78	,	,	PUNCT
bjmsr-2223	58	79	2015	2015	NUM
bjmsr-2223	58	80	;	;	PUNCT
bjmsr-2223	58	81	hanlon	hanlon	NOUN
bjmsr-2223	58	82	&	&	CCONJ
bjmsr-2223	58	83	heitzman	heitzman	PROPN
bjmsr-2223	58	84	,	,	PUNCT
bjmsr-2223	58	85	2010	2010	NUM
bjmsr-2223	58	86	)	)	PUNCT
bjmsr-2223	58	87	.	.	PUNCT
bjmsr-2223	59	1	methodological	methodological	ADJ
bjmsr-2223	59	2	constraints	constraint	NOUN
bjmsr-2223	59	3	limit	limit	VERB
bjmsr-2223	59	4	etr	etr	PROPN
bjmsr-2223	59	5	's	's	PART
bjmsr-2223	59	6	ability	ability	NOUN
bjmsr-2223	59	7	to	to	PART
bjmsr-2223	59	8	account	account	VERB
bjmsr-2223	59	9	for	for	ADP
bjmsr-2223	59	10	temporary	temporary	ADJ
bjmsr-2223	59	11	differences	difference	NOUN
bjmsr-2223	59	12	and	and	CCONJ
bjmsr-2223	59	13	other	other	ADJ
bjmsr-2223	59	14	tax	tax	NOUN
bjmsr-2223	59	15	timing	timing	NOUN
bjmsr-2223	59	16	strategies	strategy	NOUN
bjmsr-2223	59	17	(	(	PUNCT
bjmsr-2223	59	18	blaylock	blaylock	NOUN
bjmsr-2223	59	19	et	et	PROPN
bjmsr-2223	59	20	al	al	PROPN
bjmsr-2223	59	21	.	.	PROPN
bjmsr-2223	59	22	,	,	PUNCT
bjmsr-2223	59	23	2015	2015	NUM
bjmsr-2223	59	24	)	)	PUNCT
bjmsr-2223	59	25	.	.	PUNCT
bjmsr-2223	60	1	empirical	empirical	ADJ
bjmsr-2223	60	2	findings	finding	NOUN
bjmsr-2223	60	3	,	,	PUNCT
bjmsr-2223	60	4	such	such	ADJ
bjmsr-2223	60	5	as	as	ADP
bjmsr-2223	60	6	those	those	PRON
bjmsr-2223	60	7	by	by	ADP
bjmsr-2223	60	8	karjalainen	karjalainen	PROPN
bjmsr-2223	60	9	et	et	PROPN
bjmsr-2223	60	10	al	al	PROPN
bjmsr-2223	60	11	.	.	PROPN
bjmsr-2223	60	12	(	(	PUNCT
bjmsr-2223	60	13	2023	2023	NUM
bjmsr-2223	60	14	)	)	PUNCT
bjmsr-2223	60	15	and	and	CCONJ
bjmsr-2223	60	16	seidman	seidman	NOUN
bjmsr-2223	60	17	and	and	CCONJ
bjmsr-2223	60	18	stomberg	stomberg	PROPN
bjmsr-2223	60	19	(	(	PUNCT
bjmsr-2223	60	20	2017	2017	NUM
bjmsr-2223	60	21	)	)	PUNCT
bjmsr-2223	60	22	,	,	PUNCT
bjmsr-2223	60	23	illustrate	illustrate	VERB
bjmsr-2223	60	24	the	the	DET
bjmsr-2223	60	25	varied	varied	ADJ
bjmsr-2223	60	26	results	result	NOUN
bjmsr-2223	60	27	and	and	CCONJ
bjmsr-2223	60	28	challenges	challenge	NOUN
bjmsr-2223	60	29	in	in	ADP
bjmsr-2223	60	30	measuring	measure	VERB
bjmsr-2223	60	31	tax	tax	NOUN
bjmsr-2223	60	32	avoidance	avoidance	NOUN
bjmsr-2223	60	33	solely	solely	ADV
bjmsr-2223	60	34	through	through	ADP
bjmsr-2223	60	35	etr	etr	PROPN
bjmsr-2223	60	36	,	,	PUNCT
bjmsr-2223	60	37	suggesting	suggest	VERB
bjmsr-2223	60	38	it	it	PRON
bjmsr-2223	60	39	might	might	AUX
bjmsr-2223	60	40	underreport	underreport	VERB
bjmsr-2223	60	41	aggressive	aggressive	ADJ
bjmsr-2223	60	42	tax	tax	NOUN
bjmsr-2223	60	43	strategies	strategy	NOUN
bjmsr-2223	60	44	,	,	PUNCT
bjmsr-2223	60	45	especially	especially	ADV
bjmsr-2223	60	46	in	in	ADP
bjmsr-2223	60	47	multinational	multinational	ADJ
bjmsr-2223	60	48	corporations	corporation	NOUN
bjmsr-2223	60	49	with	with	ADP
bjmsr-2223	60	50	sophisticated	sophisticated	ADJ
bjmsr-2223	60	51	tax	tax	NOUN
bjmsr-2223	60	52	planning	planning	NOUN
bjmsr-2223	60	53	capabilities	capability	NOUN
bjmsr-2223	60	54	(	(	PUNCT
bjmsr-2223	60	55	ardyansah	ardyansah	NOUN
bjmsr-2223	60	56	&	&	CCONJ
bjmsr-2223	60	57	zulaikha	zulaikha	PROPN
bjmsr-2223	60	58	,	,	PUNCT
bjmsr-2223	60	59	2014	2014	NUM
bjmsr-2223	60	60	)	)	PUNCT
bjmsr-2223	60	61	.	.	PUNCT
bjmsr-2223	61	1	hanlon	hanlon	NOUN
bjmsr-2223	61	2	and	and	CCONJ
bjmsr-2223	61	3	heitzman	heitzman	NOUN
bjmsr-2223	61	4	(	(	PUNCT
bjmsr-2223	61	5	2010	2010	NUM
bjmsr-2223	61	6	)	)	PUNCT
bjmsr-2223	61	7	define	define	VERB
bjmsr-2223	61	8	tax	tax	NOUN
bjmsr-2223	61	9	avoidance	avoidance	NOUN
bjmsr-2223	61	10	as	as	ADP
bjmsr-2223	61	11	the	the	DET
bjmsr-2223	61	12	deliberate	deliberate	ADJ
bjmsr-2223	61	13	reduction	reduction	NOUN
bjmsr-2223	61	14	of	of	ADP
bjmsr-2223	61	15	explicit	explicit	ADJ
bjmsr-2223	61	16	taxes	taxis	NOUN
bjmsr-2223	61	17	but	but	CCONJ
bjmsr-2223	61	18	also	also	ADV
bjmsr-2223	61	19	acknowledge	acknowledge	VERB
bjmsr-2223	61	20	the	the	DET
bjmsr-2223	61	21	challenges	challenge	NOUN
bjmsr-2223	61	22	in	in	ADP
bjmsr-2223	61	23	capturing	capture	VERB
bjmsr-2223	61	24	aggressive	aggressive	ADJ
bjmsr-2223	61	25	tax	tax	NOUN
bjmsr-2223	61	26	planning	planning	NOUN
bjmsr-2223	61	27	and	and	CCONJ
bjmsr-2223	61	28	tax	tax	NOUN
bjmsr-2223	61	29	sheltering	shelter	VERB
bjmsr-2223	61	30	through	through	ADP
bjmsr-2223	61	31	etr	etr	PROPN
bjmsr-2223	61	32	alone	alone	ADV
bjmsr-2223	61	33	.	.	PUNCT
bjmsr-2223	62	1	dyreng	dyreng	PROPN
bjmsr-2223	62	2	et	et	PROPN
bjmsr-2223	62	3	al	al	PROPN
bjmsr-2223	62	4	.	.	PROPN
bjmsr-2223	62	5	(	(	PUNCT
bjmsr-2223	62	6	2008	2008	NUM
bjmsr-2223	62	7	)	)	PUNCT
bjmsr-2223	62	8	expand	expand	VERB
bjmsr-2223	62	9	on	on	ADP
bjmsr-2223	62	10	this	this	PRON
bjmsr-2223	62	11	by	by	ADP
bjmsr-2223	62	12	including	include	VERB
bjmsr-2223	62	13	aggressive	aggressive	ADJ
bjmsr-2223	62	14	tax	tax	NOUN
bjmsr-2223	62	15	avoidance	avoidance	NOUN
bjmsr-2223	62	16	,	,	PUNCT
bjmsr-2223	62	17	tax	tax	NOUN
bjmsr-2223	62	18	sheltering	sheltering	NOUN
bjmsr-2223	62	19	,	,	PUNCT
bjmsr-2223	62	20	and	and	CCONJ
bjmsr-2223	62	21	tax	tax	NOUN
bjmsr-2223	62	22	risk	risk	NOUN
bjmsr-2223	62	23	in	in	ADP
bjmsr-2223	62	24	their	their	PRON
bjmsr-2223	62	25	definition	definition	NOUN
bjmsr-2223	62	26	,	,	PUNCT
bjmsr-2223	62	27	which	which	PRON
bjmsr-2223	62	28	may	may	AUX
bjmsr-2223	62	29	need	need	VERB
bjmsr-2223	62	30	to	to	PART
bjmsr-2223	62	31	be	be	AUX
bjmsr-2223	62	32	adequately	adequately	ADV
bjmsr-2223	62	33	reflected	reflect	VERB
bjmsr-2223	62	34	in	in	ADP
bjmsr-2223	62	35	a	a	DET
bjmsr-2223	62	36	simple	simple	ADJ
bjmsr-2223	62	37	etr	etr	PROPN
bjmsr-2223	62	38	measure	measure	NOUN
bjmsr-2223	62	39	.	.	PUNCT
bjmsr-2223	63	1	this	this	DET
bjmsr-2223	63	2	limitation	limitation	NOUN
bjmsr-2223	63	3	is	be	AUX
bjmsr-2223	63	4	significant	significant	ADJ
bjmsr-2223	63	5	because	because	SCONJ
bjmsr-2223	63	6	it	it	PRON
bjmsr-2223	63	7	suggests	suggest	VERB
bjmsr-2223	63	8	that	that	SCONJ
bjmsr-2223	63	9	etr	etr	PROPN
bjmsr-2223	63	10	,	,	PUNCT
bjmsr-2223	63	11	as	as	ADP
bjmsr-2223	63	12	a	a	DET
bjmsr-2223	63	13	measure	measure	NOUN
bjmsr-2223	63	14	,	,	PUNCT
bjmsr-2223	63	15	might	might	AUX
bjmsr-2223	63	16	need	need	VERB
bjmsr-2223	63	17	to	to	PART
bjmsr-2223	63	18	capture	capture	VERB
bjmsr-2223	63	19	the	the	DET
bjmsr-2223	63	20	complexities	complexity	NOUN
bjmsr-2223	63	21	of	of	ADP
bjmsr-2223	63	22	corporate	corporate	ADJ
bjmsr-2223	63	23	tax	tax	NOUN
bjmsr-2223	63	24	avoidance	avoidance	NOUN
bjmsr-2223	63	25	behaviours	behaviour	VERB
bjmsr-2223	63	26	fully	fully	ADV
bjmsr-2223	63	27	.	.	PUNCT
bjmsr-2223	64	1	frank	frank	PROPN
bjmsr-2223	64	2	et	et	PROPN
bjmsr-2223	64	3	al	al	PROPN
bjmsr-2223	64	4	.	.	PROPN
bjmsr-2223	65	1	(	(	PUNCT
bjmsr-2223	65	2	2009	2009	NUM
bjmsr-2223	65	3	)	)	PUNCT
bjmsr-2223	65	4	explore	explore	VERB
bjmsr-2223	65	5	how	how	SCONJ
bjmsr-2223	65	6	higher	high	ADJ
bjmsr-2223	65	7	effective	effective	ADJ
bjmsr-2223	65	8	tax	tax	NOUN
bjmsr-2223	65	9	rates	rate	NOUN
bjmsr-2223	65	10	incentivize	incentivize	VERB
bjmsr-2223	65	11	firms	firm	NOUN
bjmsr-2223	65	12	to	to	PART
bjmsr-2223	65	13	manage	manage	VERB
bjmsr-2223	65	14	earnings	earning	NOUN
bjmsr-2223	65	15	to	to	PART
bjmsr-2223	65	16	align	align	VERB
bjmsr-2223	65	17	reported	report	VERB
bjmsr-2223	65	18	earnings	earning	NOUN
bjmsr-2223	65	19	with	with	ADP
bjmsr-2223	65	20	tax	tax	NOUN
bjmsr-2223	65	21	liabilities	liability	NOUN
bjmsr-2223	65	22	.	.	PUNCT
bjmsr-2223	66	1	they	they	PRON
bjmsr-2223	66	2	find	find	VERB
bjmsr-2223	66	3	that	that	SCONJ
bjmsr-2223	66	4	firms	firm	NOUN
bjmsr-2223	66	5	with	with	ADP
bjmsr-2223	66	6	volatile	volatile	ADJ
bjmsr-2223	66	7	earnings	earning	NOUN
bjmsr-2223	66	8	are	be	AUX
bjmsr-2223	66	9	particularly	particularly	ADV
bjmsr-2223	66	10	prone	prone	ADJ
bjmsr-2223	66	11	to	to	ADP
bjmsr-2223	66	12	such	such	ADJ
bjmsr-2223	66	13	manipulations	manipulation	NOUN
bjmsr-2223	66	14	as	as	ADP
bjmsr-2223	66	15	a	a	DET
bjmsr-2223	66	16	means	means	NOUN
bjmsr-2223	66	17	to	to	PART
bjmsr-2223	66	18	present	present	VERB
bjmsr-2223	66	19	a	a	DET
bjmsr-2223	66	20	stable	stable	ADJ
bjmsr-2223	66	21	financial	financial	ADJ
bjmsr-2223	66	22	outlook	outlook	NOUN
bjmsr-2223	66	23	.	.	PUNCT
bjmsr-2223	67	1	this	this	PRON
bjmsr-2223	67	2	aligns	align	VERB
bjmsr-2223	67	3	with	with	ADP
bjmsr-2223	67	4	the	the	DET
bjmsr-2223	67	5	findings	finding	NOUN
bjmsr-2223	67	6	of	of	ADP
bjmsr-2223	67	7	desai	desai	PROPN
bjmsr-2223	67	8	and	and	CCONJ
bjmsr-2223	67	9	dharmapala	dharmapala	NOUN
bjmsr-2223	67	10	(	(	PUNCT
bjmsr-2223	67	11	2006	2006	NUM
bjmsr-2223	67	12	)	)	PUNCT
bjmsr-2223	67	13	,	,	PUNCT
bjmsr-2223	67	14	who	who	PRON
bjmsr-2223	67	15	note	note	VERB
bjmsr-2223	67	16	that	that	SCONJ
bjmsr-2223	67	17	complexities	complexity	NOUN
bjmsr-2223	67	18	and	and	CCONJ
bjmsr-2223	67	19	ambiguities	ambiguity	NOUN
bjmsr-2223	67	20	in	in	ADP
bjmsr-2223	67	21	tax	tax	NOUN
bjmsr-2223	67	22	codes	code	NOUN
bjmsr-2223	67	23	provide	provide	VERB
bjmsr-2223	67	24	fertile	fertile	ADJ
bjmsr-2223	67	25	ground	ground	NOUN
bjmsr-2223	67	26	for	for	ADP
bjmsr-2223	67	27	earnings	earning	NOUN
bjmsr-2223	67	28	manipulation	manipulation	NOUN
bjmsr-2223	67	29	,	,	PUNCT
bjmsr-2223	67	30	especially	especially	ADV
bjmsr-2223	67	31	for	for	ADP
bjmsr-2223	67	32	firms	firm	NOUN
bjmsr-2223	67	33	with	with	ADP
bjmsr-2223	67	34	sophisticated	sophisticated	ADJ
bjmsr-2223	67	35	tax	tax	NOUN
bjmsr-2223	67	36	planning	planning	NOUN
bjmsr-2223	67	37	capabilities	capability	NOUN
bjmsr-2223	67	38	.	.	PUNCT
bjmsr-2223	68	1	gupta	gupta	NOUN
bjmsr-2223	68	2	and	and	CCONJ
bjmsr-2223	68	3	newberry	newberry	PROPN
bjmsr-2223	68	4	(	(	PUNCT
bjmsr-2223	68	5	1997	1997	NUM
bjmsr-2223	68	6	)	)	PUNCT
bjmsr-2223	68	7	provide	provide	VERB
bjmsr-2223	68	8	an	an	DET
bjmsr-2223	68	9	international	international	ADJ
bjmsr-2223	68	10	perspective	perspective	NOUN
bjmsr-2223	68	11	,	,	PUNCT
bjmsr-2223	68	12	showing	show	VERB
bjmsr-2223	68	13	that	that	SCONJ
bjmsr-2223	68	14	firms	firm	NOUN
bjmsr-2223	68	15	in	in	ADP
bjmsr-2223	68	16	countries	country	NOUN
bjmsr-2223	68	17	with	with	ADP
bjmsr-2223	68	18	stringent	stringent	ADJ
bjmsr-2223	68	19	tax	tax	NOUN
bjmsr-2223	68	20	regulations	regulation	NOUN
bjmsr-2223	68	21	and	and	CCONJ
bjmsr-2223	68	22	higher	high	ADJ
bjmsr-2223	68	23	tax	tax	NOUN
bjmsr-2223	68	24	rates	rate	NOUN
bjmsr-2223	68	25	are	be	AUX
bjmsr-2223	68	26	more	more	ADV
bjmsr-2223	68	27	inclined	inclined	ADJ
bjmsr-2223	68	28	to	to	PART
bjmsr-2223	68	29	manage	manage	VERB
bjmsr-2223	68	30	earnings	earning	NOUN
bjmsr-2223	68	31	to	to	PART
bjmsr-2223	68	32	minimize	minimize	VERB
bjmsr-2223	68	33	taxable	taxable	ADJ
bjmsr-2223	68	34	income	income	NOUN
bjmsr-2223	68	35	.	.	PUNCT
bjmsr-2223	69	1	their	their	PRON
bjmsr-2223	69	2	comparative	comparative	ADJ
bjmsr-2223	69	3	analysis	analysis	NOUN
bjmsr-2223	69	4	highlights	highlight	NOUN
bjmsr-2223	69	5	the	the	DET
bjmsr-2223	69	6	significant	significant	ADJ
bjmsr-2223	69	7	role	role	NOUN
bjmsr-2223	69	8	that	that	PRON
bjmsr-2223	69	9	external	external	ADJ
bjmsr-2223	69	10	tax	tax	NOUN
bjmsr-2223	69	11	environments	environment	NOUN
bjmsr-2223	69	12	play	play	VERB
bjmsr-2223	69	13	in	in	ADP
bjmsr-2223	69	14	shaping	shape	VERB
bjmsr-2223	69	15	corporate	corporate	ADJ
bjmsr-2223	69	16	financial	financial	ADJ
bjmsr-2223	69	17	behaviours	behaviour	NOUN
bjmsr-2223	69	18	.	.	PUNCT
bjmsr-2223	70	1	however	however	ADV
bjmsr-2223	70	2	,	,	PUNCT
bjmsr-2223	70	3	guenther	guenther	PROPN
bjmsr-2223	70	4	et	et	PROPN
bjmsr-2223	70	5	al	al	PROPN
bjmsr-2223	70	6	.	.	PROPN
bjmsr-2223	71	1	(	(	PUNCT
bjmsr-2223	71	2	2017	2017	NUM
bjmsr-2223	71	3	)	)	PUNCT
bjmsr-2223	71	4	find	find	VERB
bjmsr-2223	71	5	low	low	ADJ
bjmsr-2223	71	6	tax	tax	NOUN
bjmsr-2223	71	7	rates	rate	NOUN
bjmsr-2223	71	8	usually	usually	ADV
bjmsr-2223	71	9	stay	stay	VERB
bjmsr-2223	71	10	low	low	ADJ
bjmsr-2223	71	11	over	over	ADP
bjmsr-2223	71	12	time	time	NOUN
bjmsr-2223	71	13	,	,	PUNCT
bjmsr-2223	71	14	with	with	ADP
bjmsr-2223	71	15	no	no	DET
bjmsr-2223	71	16	substantial	substantial	ADJ
bjmsr-2223	71	17	evidence	evidence	NOUN
bjmsr-2223	71	18	that	that	SCONJ
bjmsr-2223	71	19	these	these	DET
bjmsr-2223	71	20	tax	tax	NOUN
bjmsr-2223	71	21	-	-	PUNCT
bjmsr-2223	71	22	avoiding	avoid	VERB
bjmsr-2223	71	23	actions	action	NOUN
bjmsr-2223	71	24	lead	lead	VERB
bjmsr-2223	71	25	to	to	ADP
bjmsr-2223	71	26	more	more	ADV
bjmsr-2223	71	27	giant	giant	ADJ
bjmsr-2223	71	28	swings	swing	NOUN
bjmsr-2223	71	29	in	in	ADP
bjmsr-2223	71	30	future	future	ADJ
bjmsr-2223	71	31	tax	tax	NOUN
bjmsr-2223	71	32	payments	payment	NOUN
bjmsr-2223	71	33	or	or	CCONJ
bjmsr-2223	71	34	stock	stock	NOUN
bjmsr-2223	71	35	prices	price	NOUN
bjmsr-2223	71	36	.	.	PUNCT
bjmsr-2223	72	1	in	in	ADP
bjmsr-2223	72	2	other	other	ADJ
bjmsr-2223	72	3	words	word	NOUN
bjmsr-2223	72	4	,	,	PUNCT
bjmsr-2223	72	5	tax	tax	NOUN
bjmsr-2223	72	6	strategies	strategy	NOUN
bjmsr-2223	72	7	,	,	PUNCT
bjmsr-2223	72	8	including	include	VERB
bjmsr-2223	72	9	tax	tax	NOUN
bjmsr-2223	72	10	incentives	incentive	NOUN
bjmsr-2223	72	11	,	,	PUNCT
bjmsr-2223	72	12	can	can	AUX
bjmsr-2223	72	13	lower	lower	VERB
bjmsr-2223	72	14	the	the	DET
bjmsr-2223	72	15	amount	amount	NOUN
bjmsr-2223	72	16	of	of	ADP
bjmsr-2223	72	17	tax	tax	NOUN
bjmsr-2223	72	18	a	a	DET
bjmsr-2223	72	19	company	company	NOUN
bjmsr-2223	72	20	has	have	VERB
bjmsr-2223	72	21	to	to	PART
bjmsr-2223	72	22	pay	pay	VERB
bjmsr-2223	72	23	and	and	CCONJ
bjmsr-2223	72	24	make	make	VERB
bjmsr-2223	72	25	their	their	PRON
bjmsr-2223	72	26	financial	financial	ADJ
bjmsr-2223	72	27	reporting	reporting	NOUN
bjmsr-2223	72	28	more	more	ADV
bjmsr-2223	72	29	transparent	transparent	ADJ
bjmsr-2223	72	30	;	;	PUNCT
bjmsr-2223	72	31	they	they	PRON
bjmsr-2223	72	32	might	might	AUX
bjmsr-2223	72	33	not	not	PART
bjmsr-2223	72	34	significantly	significantly	ADV
bjmsr-2223	72	35	affect	affect	VERB
bjmsr-2223	72	36	the	the	DET
bjmsr-2223	72	37	overall	overall	ADJ
bjmsr-2223	72	38	riskiness	riskiness	NOUN
bjmsr-2223	72	39	of	of	ADP
bjmsr-2223	72	40	the	the	DET
bjmsr-2223	72	41	company	company	NOUN
bjmsr-2223	72	42	's	's	PART
bjmsr-2223	72	43	tax	tax	NOUN
bjmsr-2223	72	44	avoidance	avoidance	NOUN
bjmsr-2223	72	45	strategies	strategy	NOUN
bjmsr-2223	72	46	.	.	PUNCT
bjmsr-2223	73	1	further	far	ADV
bjmsr-2223	73	2	,	,	PUNCT
bjmsr-2223	73	3	more	more	ADV
bjmsr-2223	73	4	recent	recent	ADJ
bjmsr-2223	73	5	studies	study	NOUN
bjmsr-2223	73	6	also	also	ADV
bjmsr-2223	73	7	demonstrate	demonstrate	VERB
bjmsr-2223	73	8	the	the	DET
bjmsr-2223	73	9	complex	complex	ADJ
bjmsr-2223	73	10	relationship	relationship	NOUN
bjmsr-2223	73	11	between	between	ADP
bjmsr-2223	73	12	etr	etr	PROPN
bjmsr-2223	73	13	and	and	CCONJ
bjmsr-2223	73	14	earnings	earning	NOUN
bjmsr-2223	73	15	management	management	NOUN
bjmsr-2223	73	16	.	.	PUNCT
bjmsr-2223	74	1	for	for	ADP
bjmsr-2223	74	2	example	example	NOUN
bjmsr-2223	74	3	,	,	PUNCT
bjmsr-2223	74	4	delgado	delgado	VERB
bjmsr-2223	74	5	et	et	PROPN
bjmsr-2223	74	6	al	al	PROPN
bjmsr-2223	74	7	.	.	PROPN
bjmsr-2223	75	1	(	(	PUNCT
bjmsr-2223	75	2	2023	2023	NUM
bjmsr-2223	75	3	)	)	PUNCT
bjmsr-2223	75	4	find	find	VERB
bjmsr-2223	75	5	that	that	SCONJ
bjmsr-2223	75	6	discretionary	discretionary	ADJ
bjmsr-2223	75	7	accruals	accrual	NOUN
bjmsr-2223	75	8	have	have	VERB
bjmsr-2223	75	9	a	a	DET
bjmsr-2223	75	10	positive	positive	ADJ
bjmsr-2223	75	11	and	and	CCONJ
bjmsr-2223	75	12	statistically	statistically	ADV
bjmsr-2223	75	13	significant	significant	ADJ
bjmsr-2223	75	14	relationship	relationship	NOUN
bjmsr-2223	75	15	with	with	ADP
bjmsr-2223	75	16	etr	etr	PROPN
bjmsr-2223	75	17	indicators	indicator	NOUN
bjmsr-2223	75	18	,	,	PUNCT
bjmsr-2223	75	19	suggesting	suggest	VERB
bjmsr-2223	75	20	that	that	SCONJ
bjmsr-2223	75	21	earnings	earning	NOUN
bjmsr-2223	75	22	management	management	NOUN
bjmsr-2223	75	23	,	,	PUNCT
bjmsr-2223	75	24	measured	measure	VERB
bjmsr-2223	75	25	by	by	ADP
bjmsr-2223	75	26	discretionary	discretionary	ADJ
bjmsr-2223	75	27	accruals	accrual	NOUN
bjmsr-2223	75	28	,	,	PUNCT
bjmsr-2223	75	29	does	do	AUX
bjmsr-2223	75	30	not	not	PART
bjmsr-2223	75	31	necessarily	necessarily	ADV
bjmsr-2223	75	32	correlate	correlate	VERB
bjmsr-2223	75	33	with	with	ADP
bjmsr-2223	75	34	aggressive	aggressive	ADJ
bjmsr-2223	75	35	tax	tax	NOUN
bjmsr-2223	75	36	avoidance	avoidance	NOUN
bjmsr-2223	75	37	.	.	PUNCT
bjmsr-2223	76	1	adding	add	VERB
bjmsr-2223	76	2	to	to	ADP
bjmsr-2223	76	3	the	the	DET
bjmsr-2223	76	4	complexity	complexity	NOUN
bjmsr-2223	76	5	,	,	PUNCT
bjmsr-2223	76	6	the	the	DET
bjmsr-2223	76	7	geographical	geographical	ADJ
bjmsr-2223	76	8	variability	variability	NOUN
bjmsr-2223	76	9	in	in	ADP
bjmsr-2223	76	10	research	research	NOUN
bjmsr-2223	76	11	findings	finding	NOUN
bjmsr-2223	76	12	makes	make	VERB
bjmsr-2223	76	13	it	it	PRON
bjmsr-2223	76	14	difficult	difficult	ADJ
bjmsr-2223	76	15	to	to	PART
bjmsr-2223	76	16	draw	draw	VERB
bjmsr-2223	76	17	definitive	definitive	ADJ
bjmsr-2223	76	18	conclusions	conclusion	NOUN
bjmsr-2223	76	19	.	.	PUNCT
bjmsr-2223	77	1	ali	ali	PROPN
bjmsr-2223	77	2	et	et	PROPN
bjmsr-2223	77	3	al	al	PROPN
bjmsr-2223	77	4	.	.	PROPN
bjmsr-2223	77	5	,	,	PUNCT
bjmsr-2223	77	6	bangladesh	bangladesh	PROPN
bjmsr-2223	77	7	journal	journal	NOUN
bjmsr-2223	77	8	of	of	ADP
bjmsr-2223	77	9	multidisciplinary	multidisciplinary	ADJ
bjmsr-2223	77	10	scientific	scientific	ADJ
bjmsr-2223	77	11	research	research	NOUN
bjmsr-2223	77	12	9(2	9(2	NUM
bjmsr-2223	77	13	)	)	PUNCT
bjmsr-2223	77	14	(	(	PUNCT
bjmsr-2223	77	15	2024	2024	NUM
bjmsr-2223	77	16	)	)	PUNCT
bjmsr-2223	77	17	,	,	PUNCT
bjmsr-2223	77	18	30	30	NUM
bjmsr-2223	77	19	-	-	SYM
bjmsr-2223	77	20	44	44	NUM
bjmsr-2223	77	21	32	32	NUM
bjmsr-2223	77	22	in	in	ADP
bjmsr-2223	77	23	the	the	DET
bjmsr-2223	77	24	u.s	u.s	PROPN
bjmsr-2223	77	25	.	.	PROPN
bjmsr-2223	77	26	,	,	PUNCT
bjmsr-2223	77	27	studies	study	NOUN
bjmsr-2223	77	28	by	by	ADP
bjmsr-2223	77	29	dhaliwal	dhaliwal	PROPN
bjmsr-2223	77	30	et	et	PROPN
bjmsr-2223	77	31	al	al	PROPN
bjmsr-2223	77	32	.	.	PROPN
bjmsr-2223	78	1	(	(	PUNCT
bjmsr-2223	78	2	2004	2004	NUM
bjmsr-2223	78	3	)	)	PUNCT
bjmsr-2223	78	4	and	and	CCONJ
bjmsr-2223	78	5	blaylock	blaylock	NOUN
bjmsr-2223	78	6	et	et	PROPN
bjmsr-2223	78	7	al	al	PROPN
bjmsr-2223	78	8	.	.	PROPN
bjmsr-2223	79	1	(	(	PUNCT
bjmsr-2223	79	2	2015	2015	NUM
bjmsr-2223	79	3	)	)	PUNCT
bjmsr-2223	79	4	identify	identify	VERB
bjmsr-2223	79	5	a	a	DET
bjmsr-2223	79	6	strong	strong	ADJ
bjmsr-2223	79	7	link	link	NOUN
bjmsr-2223	79	8	between	between	ADP
bjmsr-2223	79	9	aggressive	aggressive	ADJ
bjmsr-2223	79	10	tax	tax	NOUN
bjmsr-2223	79	11	strategies	strategy	NOUN
bjmsr-2223	79	12	and	and	CCONJ
bjmsr-2223	79	13	aggressive	aggressive	ADJ
bjmsr-2223	79	14	financial	financial	ADJ
bjmsr-2223	79	15	reporting	reporting	NOUN
bjmsr-2223	79	16	.	.	PUNCT
bjmsr-2223	80	1	however	however	ADV
bjmsr-2223	80	2	,	,	PUNCT
bjmsr-2223	80	3	guenther	guenther	PROPN
bjmsr-2223	80	4	et	et	PROPN
bjmsr-2223	80	5	al	al	PROPN
bjmsr-2223	80	6	.	.	PROPN
bjmsr-2223	81	1	(	(	PUNCT
bjmsr-2223	81	2	2017	2017	NUM
bjmsr-2223	81	3	)	)	PUNCT
bjmsr-2223	81	4	report	report	VERB
bjmsr-2223	81	5	a	a	DET
bjmsr-2223	81	6	negative	negative	ADJ
bjmsr-2223	81	7	relationship	relationship	NOUN
bjmsr-2223	81	8	,	,	PUNCT
bjmsr-2223	81	9	suggesting	suggest	VERB
bjmsr-2223	81	10	that	that	SCONJ
bjmsr-2223	81	11	different	different	ADJ
bjmsr-2223	81	12	proxies	proxy	NOUN
bjmsr-2223	81	13	for	for	ADP
bjmsr-2223	81	14	tax	tax	NOUN
bjmsr-2223	81	15	avoidance	avoidance	NOUN
bjmsr-2223	81	16	and	and	CCONJ
bjmsr-2223	81	17	earnings	earning	NOUN
bjmsr-2223	81	18	management	management	NOUN
bjmsr-2223	81	19	can	can	AUX
bjmsr-2223	81	20	lead	lead	VERB
bjmsr-2223	81	21	to	to	ADP
bjmsr-2223	81	22	divergent	divergent	ADJ
bjmsr-2223	81	23	conclusions	conclusion	NOUN
bjmsr-2223	81	24	.	.	PUNCT
bjmsr-2223	82	1	shim	shim	NOUN
bjmsr-2223	82	2	et	et	PROPN
bjmsr-2223	82	3	al	al	PROPN
bjmsr-2223	82	4	.	.	PROPN
bjmsr-2223	83	1	(	(	PUNCT
bjmsr-2223	83	2	2022	2022	NUM
bjmsr-2223	83	3	)	)	PUNCT
bjmsr-2223	83	4	examine	examine	VERB
bjmsr-2223	83	5	the	the	DET
bjmsr-2223	83	6	effects	effect	NOUN
bjmsr-2223	83	7	of	of	ADP
bjmsr-2223	83	8	earnings	earning	NOUN
bjmsr-2223	83	9	management	management	NOUN
bjmsr-2223	83	10	on	on	ADP
bjmsr-2223	83	11	effective	effective	ADJ
bjmsr-2223	83	12	tax	tax	NOUN
bjmsr-2223	83	13	rates	rate	NOUN
bjmsr-2223	83	14	(	(	PUNCT
bjmsr-2223	83	15	etr	etr	PROPN
bjmsr-2223	83	16	)	)	PUNCT
bjmsr-2223	83	17	and	and	CCONJ
bjmsr-2223	83	18	recommend	recommend	VERB
bjmsr-2223	83	19	using	use	VERB
bjmsr-2223	83	20	an	an	DET
bjmsr-2223	83	21	alternative	alternative	ADJ
bjmsr-2223	83	22	measure	measure	NOUN
bjmsr-2223	83	23	of	of	ADP
bjmsr-2223	83	24	operating	operate	VERB
bjmsr-2223	83	25	cash	cash	NOUN
bjmsr-2223	83	26	flow	flow	NOUN
bjmsr-2223	83	27	-	-	PUNCT
bjmsr-2223	83	28	based	base	VERB
bjmsr-2223	83	29	effective	effective	ADJ
bjmsr-2223	83	30	tax	tax	NOUN
bjmsr-2223	83	31	rate	rate	NOUN
bjmsr-2223	83	32	(	(	PUNCT
bjmsr-2223	83	33	cfo	cfo	PROPN
bjmsr-2223	83	34	etr	etr	PROPN
bjmsr-2223	83	35	)	)	PUNCT
bjmsr-2223	83	36	to	to	PART
bjmsr-2223	83	37	account	account	VERB
bjmsr-2223	83	38	for	for	ADP
bjmsr-2223	83	39	the	the	DET
bjmsr-2223	83	40	robustness	robustness	NOUN
bjmsr-2223	83	41	against	against	ADP
bjmsr-2223	83	42	earnings	earning	NOUN
bjmsr-2223	83	43	management	management	NOUN
bjmsr-2223	83	44	.	.	PUNCT
bjmsr-2223	84	1	their	their	PRON
bjmsr-2223	84	2	findings	finding	NOUN
bjmsr-2223	84	3	suggest	suggest	VERB
bjmsr-2223	84	4	that	that	SCONJ
bjmsr-2223	84	5	etr	etr	PROPN
bjmsr-2223	84	6	might	might	AUX
bjmsr-2223	84	7	overestimate	overestimate	VERB
bjmsr-2223	84	8	tax	tax	NOUN
bjmsr-2223	84	9	avoidance	avoidance	NOUN
bjmsr-2223	84	10	due	due	ADP
bjmsr-2223	84	11	to	to	ADP
bjmsr-2223	84	12	earnings	earning	NOUN
bjmsr-2223	84	13	management	management	NOUN
bjmsr-2223	84	14	,	,	PUNCT
bjmsr-2223	84	15	emphasizing	emphasize	VERB
bjmsr-2223	84	16	the	the	DET
bjmsr-2223	84	17	need	need	NOUN
bjmsr-2223	84	18	for	for	ADP
bjmsr-2223	84	19	a	a	DET
bjmsr-2223	84	20	dual	dual	ADJ
bjmsr-2223	84	21	approach	approach	NOUN
bjmsr-2223	84	22	in	in	ADP
bjmsr-2223	84	23	empirical	empirical	ADJ
bjmsr-2223	84	24	analysis	analysis	NOUN
bjmsr-2223	84	25	.	.	PUNCT
bjmsr-2223	85	1	these	these	DET
bjmsr-2223	85	2	conflicting	conflicting	ADJ
bjmsr-2223	85	3	results	result	NOUN
bjmsr-2223	85	4	indicate	indicate	VERB
bjmsr-2223	85	5	that	that	SCONJ
bjmsr-2223	85	6	regional	regional	ADJ
bjmsr-2223	85	7	factors	factor	NOUN
bjmsr-2223	85	8	,	,	PUNCT
bjmsr-2223	85	9	such	such	ADJ
bjmsr-2223	85	10	as	as	ADP
bjmsr-2223	85	11	regulatory	regulatory	ADJ
bjmsr-2223	85	12	environments	environment	NOUN
bjmsr-2223	85	13	,	,	PUNCT
bjmsr-2223	85	14	corporate	corporate	ADJ
bjmsr-2223	85	15	governance	governance	NOUN
bjmsr-2223	85	16	practices	practice	NOUN
bjmsr-2223	85	17	,	,	PUNCT
bjmsr-2223	85	18	and	and	CCONJ
bjmsr-2223	85	19	cultural	cultural	ADJ
bjmsr-2223	85	20	differences	difference	NOUN
bjmsr-2223	85	21	,	,	PUNCT
bjmsr-2223	85	22	also	also	ADV
bjmsr-2223	85	23	play	play	VERB
bjmsr-2223	85	24	a	a	DET
bjmsr-2223	85	25	significant	significant	ADJ
bjmsr-2223	85	26	role	role	NOUN
bjmsr-2223	85	27	in	in	ADP
bjmsr-2223	85	28	shaping	shape	VERB
bjmsr-2223	85	29	these	these	DET
bjmsr-2223	85	30	relationships	relationship	NOUN
bjmsr-2223	85	31	,	,	PUNCT
bjmsr-2223	85	32	among	among	ADP
bjmsr-2223	85	33	other	other	ADJ
bjmsr-2223	85	34	factors	factor	NOUN
bjmsr-2223	85	35	.	.	PUNCT
bjmsr-2223	86	1	the	the	DET
bjmsr-2223	86	2	above	above	ADJ
bjmsr-2223	86	3	discussion	discussion	NOUN
bjmsr-2223	86	4	shows	show	VERB
bjmsr-2223	86	5	that	that	SCONJ
bjmsr-2223	86	6	understanding	understand	VERB
bjmsr-2223	86	7	these	these	DET
bjmsr-2223	86	8	complexities	complexity	NOUN
bjmsr-2223	86	9	and	and	CCONJ
bjmsr-2223	86	10	inconsistencies	inconsistency	NOUN
bjmsr-2223	86	11	is	be	AUX
bjmsr-2223	86	12	essential	essential	ADJ
bjmsr-2223	86	13	for	for	ADP
bjmsr-2223	86	14	developing	develop	VERB
bjmsr-2223	86	15	more	more	ADV
bjmsr-2223	86	16	effective	effective	ADJ
bjmsr-2223	86	17	tax	tax	NOUN
bjmsr-2223	86	18	policies	policy	NOUN
bjmsr-2223	86	19	and	and	CCONJ
bjmsr-2223	86	20	improving	improve	VERB
bjmsr-2223	86	21	financial	financial	ADJ
bjmsr-2223	86	22	reporting	reporting	NOUN
bjmsr-2223	86	23	quality	quality	NOUN
bjmsr-2223	86	24	.	.	PUNCT
bjmsr-2223	87	1	this	this	DET
bjmsr-2223	87	2	study	study	NOUN
bjmsr-2223	87	3	addresses	address	VERB
bjmsr-2223	87	4	these	these	DET
bjmsr-2223	87	5	gaps	gap	NOUN
bjmsr-2223	87	6	by	by	ADP
bjmsr-2223	87	7	examining	examine	VERB
bjmsr-2223	87	8	the	the	DET
bjmsr-2223	87	9	relationship	relationship	NOUN
bjmsr-2223	87	10	between	between	ADP
bjmsr-2223	87	11	dem	dem	ADJ
bjmsr-2223	87	12	and	and	CCONJ
bjmsr-2223	87	13	tax	tax	NOUN
bjmsr-2223	87	14	avoidance	avoidance	NOUN
bjmsr-2223	87	15	in	in	ADP
bjmsr-2223	87	16	malaysian	malaysian	ADJ
bjmsr-2223	87	17	listed	list	VERB
bjmsr-2223	87	18	companies	company	NOUN
bjmsr-2223	87	19	.	.	PUNCT
bjmsr-2223	88	1	the	the	DET
bjmsr-2223	88	2	unique	unique	ADJ
bjmsr-2223	88	3	regulatory	regulatory	ADJ
bjmsr-2223	88	4	environment	environment	NOUN
bjmsr-2223	88	5	and	and	CCONJ
bjmsr-2223	88	6	specific	specific	ADJ
bjmsr-2223	88	7	tax	tax	NOUN
bjmsr-2223	88	8	incentives	incentive	NOUN
bjmsr-2223	88	9	in	in	ADP
bjmsr-2223	88	10	malaysia	malaysia	PROPN
bjmsr-2223	88	11	provide	provide	VERB
bjmsr-2223	88	12	a	a	DET
bjmsr-2223	88	13	relevant	relevant	ADJ
bjmsr-2223	88	14	and	and	CCONJ
bjmsr-2223	88	15	vital	vital	ADJ
bjmsr-2223	88	16	setting	setting	NOUN
bjmsr-2223	88	17	for	for	ADP
bjmsr-2223	88	18	such	such	DET
bjmsr-2223	88	19	an	an	DET
bjmsr-2223	88	20	investigation	investigation	NOUN
bjmsr-2223	88	21	.	.	PUNCT
bjmsr-2223	89	1	firm	firm	NOUN
bjmsr-2223	89	2	’s	’s	PART
bjmsr-2223	89	3	tax	tax	NOUN
bjmsr-2223	89	4	incentive	incentive	NOUN
bjmsr-2223	89	5	recipient	recipient	NOUN
bjmsr-2223	89	6	status	status	NOUN
bjmsr-2223	89	7	(	(	PUNCT
bjmsr-2223	89	8	mida	mida	PROPN
bjmsr-2223	89	9	)	)	PUNCT
bjmsr-2223	89	10	and	and	CCONJ
bjmsr-2223	89	11	the	the	DET
bjmsr-2223	89	12	magnitude	magnitude	NOUN
bjmsr-2223	89	13	of	of	ADP
bjmsr-2223	89	14	discretionary	discretionary	ADJ
bjmsr-2223	89	15	accruals	accrual	NOUN
bjmsr-2223	89	16	(	(	PUNCT
bjmsr-2223	89	17	earnings	earning	NOUN
bjmsr-2223	89	18	management	management	NOUN
bjmsr-2223	89	19	)	)	PUNCT
bjmsr-2223	89	20	tax	tax	NOUN
bjmsr-2223	89	21	incentives	incentive	NOUN
bjmsr-2223	89	22	are	be	AUX
bjmsr-2223	89	23	a	a	DET
bjmsr-2223	89	24	standard	standard	ADJ
bjmsr-2223	89	25	policy	policy	NOUN
bjmsr-2223	89	26	tool	tool	NOUN
bjmsr-2223	89	27	to	to	PART
bjmsr-2223	89	28	promote	promote	VERB
bjmsr-2223	89	29	economic	economic	ADJ
bjmsr-2223	89	30	growth	growth	NOUN
bjmsr-2223	89	31	,	,	PUNCT
bjmsr-2223	89	32	attract	attract	VERB
bjmsr-2223	89	33	investment	investment	NOUN
bjmsr-2223	89	34	,	,	PUNCT
bjmsr-2223	89	35	and	and	CCONJ
bjmsr-2223	89	36	encourage	encourage	VERB
bjmsr-2223	89	37	innovation	innovation	NOUN
bjmsr-2223	89	38	.	.	PUNCT
bjmsr-2223	90	1	however	however	ADV
bjmsr-2223	90	2	,	,	PUNCT
bjmsr-2223	90	3	it	it	PRON
bjmsr-2223	90	4	is	be	AUX
bjmsr-2223	90	5	argued	argue	VERB
bjmsr-2223	90	6	that	that	SCONJ
bjmsr-2223	90	7	the	the	DET
bjmsr-2223	90	8	receipt	receipt	NOUN
bjmsr-2223	90	9	of	of	ADP
bjmsr-2223	90	10	the	the	DET
bjmsr-2223	90	11	tax	tax	NOUN
bjmsr-2223	90	12	incentive	incentive	NOUN
bjmsr-2223	90	13	can	can	AUX
bjmsr-2223	90	14	have	have	VERB
bjmsr-2223	90	15	mixed	mix	VERB
bjmsr-2223	90	16	outcomes	outcome	NOUN
bjmsr-2223	90	17	and	and	CCONJ
bjmsr-2223	90	18	sometimes	sometimes	ADV
bjmsr-2223	90	19	lead	lead	VERB
bjmsr-2223	90	20	to	to	ADP
bjmsr-2223	90	21	unintended	unintended	ADJ
bjmsr-2223	90	22	consequences	consequence	NOUN
bjmsr-2223	90	23	,	,	PUNCT
bjmsr-2223	90	24	especially	especially	ADV
bjmsr-2223	90	25	in	in	ADP
bjmsr-2223	90	26	financial	financial	ADJ
bjmsr-2223	90	27	reporting	reporting	NOUN
bjmsr-2223	90	28	and	and	CCONJ
bjmsr-2223	90	29	earnings	earning	NOUN
bjmsr-2223	90	30	management	management	NOUN
bjmsr-2223	90	31	.	.	PUNCT
bjmsr-2223	91	1	the	the	DET
bjmsr-2223	91	2	complexity	complexity	NOUN
bjmsr-2223	91	3	arises	arise	VERB
bjmsr-2223	91	4	because	because	SCONJ
bjmsr-2223	91	5	tax	tax	NOUN
bjmsr-2223	91	6	incentives	incentive	NOUN
bjmsr-2223	91	7	can	can	AUX
bjmsr-2223	91	8	create	create	VERB
bjmsr-2223	91	9	pressure	pressure	NOUN
bjmsr-2223	91	10	to	to	PART
bjmsr-2223	91	11	comply	comply	VERB
bjmsr-2223	91	12	with	with	ADP
bjmsr-2223	91	13	regulatory	regulatory	ADJ
bjmsr-2223	91	14	expectations	expectation	NOUN
bjmsr-2223	91	15	while	while	SCONJ
bjmsr-2223	91	16	simultaneously	simultaneously	ADV
bjmsr-2223	91	17	aiming	aim	VERB
bjmsr-2223	91	18	to	to	PART
bjmsr-2223	91	19	minimize	minimize	VERB
bjmsr-2223	91	20	tax	tax	NOUN
bjmsr-2223	91	21	burdens	burden	NOUN
bjmsr-2223	91	22	.	.	PUNCT
bjmsr-2223	92	1	given	give	VERB
bjmsr-2223	92	2	these	these	DET
bjmsr-2223	92	3	dynamics	dynamic	NOUN
bjmsr-2223	92	4	,	,	PUNCT
bjmsr-2223	92	5	it	it	PRON
bjmsr-2223	92	6	is	be	AUX
bjmsr-2223	92	7	essential	essential	ADJ
bjmsr-2223	92	8	to	to	PART
bjmsr-2223	92	9	design	design	VERB
bjmsr-2223	92	10	tax	tax	NOUN
bjmsr-2223	92	11	incentive	incentive	NOUN
bjmsr-2223	92	12	policies	policy	NOUN
bjmsr-2223	92	13	thoughtfully	thoughtfully	ADV
bjmsr-2223	92	14	.	.	PUNCT
bjmsr-2223	93	1	prior	prior	ADJ
bjmsr-2223	93	2	studies	study	NOUN
bjmsr-2223	93	3	offer	offer	VERB
bjmsr-2223	93	4	varied	varied	ADJ
bjmsr-2223	93	5	insights	insight	NOUN
bjmsr-2223	93	6	,	,	PUNCT
bjmsr-2223	93	7	indicating	indicate	VERB
bjmsr-2223	93	8	a	a	DET
bjmsr-2223	93	9	need	need	NOUN
bjmsr-2223	93	10	for	for	ADP
bjmsr-2223	93	11	further	further	ADJ
bjmsr-2223	93	12	investigation	investigation	NOUN
bjmsr-2223	93	13	into	into	ADP
bjmsr-2223	93	14	how	how	SCONJ
bjmsr-2223	93	15	tax	tax	NOUN
bjmsr-2223	93	16	incentives	incentive	NOUN
bjmsr-2223	93	17	impact	impact	VERB
bjmsr-2223	93	18	corporate	corporate	ADJ
bjmsr-2223	93	19	behaviour	behaviour	NOUN
bjmsr-2223	93	20	.	.	PUNCT
bjmsr-2223	94	1	most	most	ADJ
bjmsr-2223	94	2	studies	study	NOUN
bjmsr-2223	94	3	on	on	ADP
bjmsr-2223	94	4	tax	tax	NOUN
bjmsr-2223	94	5	incentives	incentive	NOUN
bjmsr-2223	94	6	focus	focus	VERB
bjmsr-2223	94	7	on	on	ADP
bjmsr-2223	94	8	their	their	PRON
bjmsr-2223	94	9	impact	impact	NOUN
bjmsr-2223	94	10	on	on	ADP
bjmsr-2223	94	11	investment	investment	NOUN
bjmsr-2223	94	12	and	and	CCONJ
bjmsr-2223	94	13	job	job	NOUN
bjmsr-2223	94	14	creation	creation	NOUN
bjmsr-2223	94	15	,	,	PUNCT
bjmsr-2223	94	16	but	but	CCONJ
bjmsr-2223	94	17	they	they	PRON
bjmsr-2223	94	18	often	often	ADV
bjmsr-2223	94	19	overlook	overlook	VERB
bjmsr-2223	94	20	their	their	PRON
bjmsr-2223	94	21	effects	effect	NOUN
bjmsr-2223	94	22	on	on	ADP
bjmsr-2223	94	23	financial	financial	ADJ
bjmsr-2223	94	24	reporting	reporting	NOUN
bjmsr-2223	94	25	practices	practice	NOUN
bjmsr-2223	94	26	.	.	PUNCT
bjmsr-2223	95	1	okoth	okoth	ADJ
bjmsr-2223	95	2	(	(	PUNCT
bjmsr-2223	95	3	2023	2023	NUM
bjmsr-2223	95	4	)	)	PUNCT
bjmsr-2223	95	5	,	,	PUNCT
bjmsr-2223	95	6	for	for	ADP
bjmsr-2223	95	7	example	example	NOUN
bjmsr-2223	95	8	,	,	PUNCT
bjmsr-2223	95	9	investigates	investigate	VERB
bjmsr-2223	95	10	tax	tax	NOUN
bjmsr-2223	95	11	incentives	incentive	NOUN
bjmsr-2223	95	12	in	in	ADP
bjmsr-2223	95	13	emerging	emerge	VERB
bjmsr-2223	95	14	economies	economy	NOUN
bjmsr-2223	95	15	like	like	ADP
bjmsr-2223	95	16	indonesia	indonesia	PROPN
bjmsr-2223	95	17	,	,	PUNCT
bjmsr-2223	95	18	kenya	kenya	PROPN
bjmsr-2223	95	19	,	,	PUNCT
bjmsr-2223	95	20	malaysia	malaysia	PROPN
bjmsr-2223	95	21	,	,	PUNCT
bjmsr-2223	95	22	and	and	CCONJ
bjmsr-2223	95	23	türkiye	türkiye	PROPN
bjmsr-2223	95	24	,	,	PUNCT
bjmsr-2223	95	25	finding	find	VERB
bjmsr-2223	95	26	that	that	SCONJ
bjmsr-2223	95	27	tax	tax	NOUN
bjmsr-2223	95	28	incentives	incentive	NOUN
bjmsr-2223	95	29	for	for	ADP
bjmsr-2223	95	30	production	production	NOUN
bjmsr-2223	95	31	,	,	PUNCT
bjmsr-2223	95	32	sales	sale	NOUN
bjmsr-2223	95	33	,	,	PUNCT
bjmsr-2223	95	34	transfers	transfer	NOUN
bjmsr-2223	95	35	,	,	PUNCT
bjmsr-2223	95	36	profits	profit	NOUN
bjmsr-2223	95	37	,	,	PUNCT
bjmsr-2223	95	38	and	and	CCONJ
bjmsr-2223	95	39	capital	capital	NOUN
bjmsr-2223	95	40	gains	gain	NOUN
bjmsr-2223	95	41	may	may	AUX
bjmsr-2223	95	42	slightly	slightly	ADV
bjmsr-2223	95	43	boost	boost	VERB
bjmsr-2223	95	44	investment	investment	NOUN
bjmsr-2223	95	45	but	but	CCONJ
bjmsr-2223	95	46	often	often	ADV
bjmsr-2223	95	47	have	have	VERB
bjmsr-2223	95	48	a	a	DET
bjmsr-2223	95	49	nonsignificant	nonsignificant	ADJ
bjmsr-2223	95	50	or	or	CCONJ
bjmsr-2223	95	51	even	even	ADV
bjmsr-2223	95	52	negative	negative	ADJ
bjmsr-2223	95	53	effect	effect	NOUN
bjmsr-2223	95	54	on	on	ADP
bjmsr-2223	95	55	overall	overall	ADJ
bjmsr-2223	95	56	economic	economic	ADJ
bjmsr-2223	95	57	growth	growth	NOUN
bjmsr-2223	95	58	.	.	PUNCT
bjmsr-2223	96	1	this	this	PRON
bjmsr-2223	96	2	suggests	suggest	VERB
bjmsr-2223	96	3	that	that	SCONJ
bjmsr-2223	96	4	tax	tax	NOUN
bjmsr-2223	96	5	incentives	incentive	NOUN
bjmsr-2223	96	6	might	might	AUX
bjmsr-2223	96	7	not	not	PART
bjmsr-2223	96	8	consistently	consistently	ADV
bjmsr-2223	96	9	deliver	deliver	VERB
bjmsr-2223	96	10	the	the	DET
bjmsr-2223	96	11	expected	expect	VERB
bjmsr-2223	96	12	economic	economic	ADJ
bjmsr-2223	96	13	outcomes	outcome	NOUN
bjmsr-2223	96	14	.	.	PUNCT
bjmsr-2223	97	1	in	in	ADP
bjmsr-2223	97	2	contrast	contrast	NOUN
bjmsr-2223	97	3	,	,	PUNCT
bjmsr-2223	97	4	kang	kang	PROPN
bjmsr-2223	97	5	et	et	PROPN
bjmsr-2223	97	6	al	al	PROPN
bjmsr-2223	97	7	.	.	PROPN
bjmsr-2223	97	8	(	(	PUNCT
bjmsr-2223	97	9	2023	2023	NUM
bjmsr-2223	97	10	)	)	PUNCT
bjmsr-2223	97	11	reveal	reveal	VERB
bjmsr-2223	97	12	that	that	SCONJ
bjmsr-2223	97	13	fiscal	fiscal	ADJ
bjmsr-2223	97	14	subsidies	subsidy	NOUN
bjmsr-2223	97	15	and	and	CCONJ
bjmsr-2223	97	16	tax	tax	NOUN
bjmsr-2223	97	17	incentives	incentive	NOUN
bjmsr-2223	97	18	can	can	AUX
bjmsr-2223	97	19	promote	promote	VERB
bjmsr-2223	97	20	corporate	corporate	ADJ
bjmsr-2223	97	21	innovation	innovation	NOUN
bjmsr-2223	97	22	,	,	PUNCT
bjmsr-2223	97	23	but	but	CCONJ
bjmsr-2223	97	24	their	their	PRON
bjmsr-2223	97	25	effectiveness	effectiveness	NOUN
bjmsr-2223	97	26	depends	depend	VERB
bjmsr-2223	97	27	on	on	ADP
bjmsr-2223	97	28	broader	broad	ADJ
bjmsr-2223	97	29	economic	economic	ADJ
bjmsr-2223	97	30	conditions	condition	NOUN
bjmsr-2223	97	31	.	.	PUNCT
bjmsr-2223	98	1	fiscal	fiscal	ADJ
bjmsr-2223	98	2	subsidies	subsidy	NOUN
bjmsr-2223	98	3	have	have	VERB
bjmsr-2223	98	4	a	a	DET
bjmsr-2223	98	5	more	more	ADV
bjmsr-2223	98	6	significant	significant	ADJ
bjmsr-2223	98	7	impact	impact	NOUN
bjmsr-2223	98	8	during	during	ADP
bjmsr-2223	98	9	economic	economic	ADJ
bjmsr-2223	98	10	downturns	downturn	NOUN
bjmsr-2223	98	11	,	,	PUNCT
bjmsr-2223	98	12	while	while	SCONJ
bjmsr-2223	98	13	tax	tax	NOUN
bjmsr-2223	98	14	incentives	incentive	NOUN
bjmsr-2223	98	15	are	be	AUX
bjmsr-2223	98	16	more	more	ADV
bjmsr-2223	98	17	effective	effective	ADJ
bjmsr-2223	98	18	during	during	ADP
bjmsr-2223	98	19	periods	period	NOUN
bjmsr-2223	98	20	of	of	ADP
bjmsr-2223	98	21	growth	growth	NOUN
bjmsr-2223	98	22	.	.	PUNCT
bjmsr-2223	99	1	this	this	DET
bjmsr-2223	99	2	observation	observation	NOUN
bjmsr-2223	99	3	implies	imply	VERB
bjmsr-2223	99	4	that	that	SCONJ
bjmsr-2223	99	5	the	the	DET
bjmsr-2223	99	6	context	context	NOUN
bjmsr-2223	99	7	in	in	ADP
bjmsr-2223	99	8	which	which	PRON
bjmsr-2223	99	9	tax	tax	NOUN
bjmsr-2223	99	10	incentives	incentive	NOUN
bjmsr-2223	99	11	are	be	AUX
bjmsr-2223	99	12	applied	apply	VERB
bjmsr-2223	99	13	plays	play	VERB
bjmsr-2223	99	14	a	a	DET
bjmsr-2223	99	15	critical	critical	ADJ
bjmsr-2223	99	16	role	role	NOUN
bjmsr-2223	99	17	in	in	ADP
bjmsr-2223	99	18	determining	determine	VERB
bjmsr-2223	99	19	their	their	PRON
bjmsr-2223	99	20	success	success	NOUN
bjmsr-2223	99	21	.	.	PUNCT
bjmsr-2223	100	1	additionally	additionally	ADV
bjmsr-2223	100	2	,	,	PUNCT
bjmsr-2223	100	3	ghazinoory	ghazinoory	NOUN
bjmsr-2223	100	4	and	and	CCONJ
bjmsr-2223	100	5	hashemi	hashemi	NOUN
bjmsr-2223	100	6	(	(	PUNCT
bjmsr-2223	100	7	2021	2021	NUM
bjmsr-2223	100	8	)	)	PUNCT
bjmsr-2223	100	9	explore	explore	VERB
bjmsr-2223	100	10	tax	tax	NOUN
bjmsr-2223	100	11	incentives	incentive	NOUN
bjmsr-2223	100	12	and	and	CCONJ
bjmsr-2223	100	13	direct	direct	ADJ
bjmsr-2223	100	14	financial	financial	ADJ
bjmsr-2223	100	15	support	support	NOUN
bjmsr-2223	100	16	,	,	PUNCT
bjmsr-2223	100	17	showing	show	VERB
bjmsr-2223	100	18	that	that	SCONJ
bjmsr-2223	100	19	both	both	PRON
bjmsr-2223	100	20	can	can	AUX
bjmsr-2223	100	21	encourage	encourage	VERB
bjmsr-2223	100	22	corporate	corporate	ADJ
bjmsr-2223	100	23	growth	growth	NOUN
bjmsr-2223	100	24	,	,	PUNCT
bjmsr-2223	100	25	but	but	CCONJ
bjmsr-2223	100	26	their	their	PRON
bjmsr-2223	100	27	effectiveness	effectiveness	NOUN
bjmsr-2223	100	28	varies	vary	VERB
bjmsr-2223	100	29	,	,	PUNCT
bjmsr-2223	100	30	particularly	particularly	ADV
bjmsr-2223	100	31	in	in	ADP
bjmsr-2223	100	32	high	high	ADJ
bjmsr-2223	100	33	-	-	PUNCT
bjmsr-2223	100	34	tech	tech	NOUN
bjmsr-2223	100	35	industries	industry	NOUN
bjmsr-2223	100	36	.	.	PUNCT
bjmsr-2223	101	1	direct	direct	ADJ
bjmsr-2223	101	2	support	support	NOUN
bjmsr-2223	101	3	for	for	ADP
bjmsr-2223	101	4	r	r	NOUN
bjmsr-2223	101	5	&	&	CCONJ
bjmsr-2223	101	6	d	d	PROPN
bjmsr-2223	101	7	investment	investment	NOUN
bjmsr-2223	101	8	is	be	AUX
bjmsr-2223	101	9	more	more	ADV
bjmsr-2223	101	10	effective	effective	ADJ
bjmsr-2223	101	11	for	for	ADP
bjmsr-2223	101	12	large	large	ADJ
bjmsr-2223	101	13	companies	company	NOUN
bjmsr-2223	101	14	,	,	PUNCT
bjmsr-2223	101	15	while	while	SCONJ
bjmsr-2223	101	16	tax	tax	NOUN
bjmsr-2223	101	17	incentives	incentive	NOUN
bjmsr-2223	101	18	are	be	AUX
bjmsr-2223	101	19	more	more	ADV
bjmsr-2223	101	20	successful	successful	ADJ
bjmsr-2223	101	21	in	in	ADP
bjmsr-2223	101	22	promoting	promote	VERB
bjmsr-2223	101	23	new	new	ADJ
bjmsr-2223	101	24	product	product	NOUN
bjmsr-2223	101	25	development	development	NOUN
bjmsr-2223	101	26	.	.	PUNCT
bjmsr-2223	102	1	this	this	DET
bjmsr-2223	102	2	finding	finding	NOUN
bjmsr-2223	102	3	underscores	underscore	VERB
bjmsr-2223	102	4	the	the	DET
bjmsr-2223	102	5	need	need	NOUN
bjmsr-2223	102	6	to	to	PART
bjmsr-2223	102	7	tailor	tailor	VERB
bjmsr-2223	102	8	tax	tax	NOUN
bjmsr-2223	102	9	policies	policy	NOUN
bjmsr-2223	102	10	to	to	ADP
bjmsr-2223	102	11	specific	specific	ADJ
bjmsr-2223	102	12	industry	industry	NOUN
bjmsr-2223	102	13	needs	need	NOUN
bjmsr-2223	102	14	and	and	CCONJ
bjmsr-2223	102	15	company	company	NOUN
bjmsr-2223	102	16	sizes	size	NOUN
bjmsr-2223	102	17	.	.	PUNCT
bjmsr-2223	103	1	on	on	ADP
bjmsr-2223	103	2	the	the	DET
bjmsr-2223	103	3	other	other	ADJ
bjmsr-2223	103	4	hand	hand	NOUN
bjmsr-2223	103	5	,	,	PUNCT
bjmsr-2223	103	6	klemm	klemm	NOUN
bjmsr-2223	103	7	and	and	CCONJ
bjmsr-2223	103	8	van	van	PROPN
bjmsr-2223	103	9	parys	parys	PROPN
bjmsr-2223	103	10	(	(	PUNCT
bjmsr-2223	103	11	2012	2012	NUM
bjmsr-2223	103	12	)	)	PUNCT
bjmsr-2223	103	13	examine	examine	VERB
bjmsr-2223	103	14	tax	tax	NOUN
bjmsr-2223	103	15	incentives	incentive	NOUN
bjmsr-2223	103	16	in	in	ADP
bjmsr-2223	103	17	over	over	ADP
bjmsr-2223	103	18	40	40	NUM
bjmsr-2223	103	19	countries	country	NOUN
bjmsr-2223	103	20	and	and	CCONJ
bjmsr-2223	103	21	find	find	VERB
bjmsr-2223	103	22	that	that	SCONJ
bjmsr-2223	103	23	reduced	reduce	VERB
bjmsr-2223	103	24	corporate	corporate	ADJ
bjmsr-2223	103	25	income	income	NOUN
bjmsr-2223	103	26	tax	tax	NOUN
bjmsr-2223	103	27	(	(	PUNCT
bjmsr-2223	103	28	cit	cit	ADJ
bjmsr-2223	103	29	)	)	PUNCT
bjmsr-2223	103	30	rates	rate	NOUN
bjmsr-2223	103	31	and	and	CCONJ
bjmsr-2223	103	32	extended	extend	VERB
bjmsr-2223	103	33	tax	tax	NOUN
bjmsr-2223	103	34	holidays	holiday	NOUN
bjmsr-2223	103	35	attract	attract	VERB
bjmsr-2223	103	36	foreign	foreign	ADJ
bjmsr-2223	103	37	direct	direct	ADJ
bjmsr-2223	103	38	investment	investment	NOUN
bjmsr-2223	103	39	(	(	PUNCT
bjmsr-2223	103	40	fdi	fdi	NOUN
bjmsr-2223	103	41	)	)	PUNCT
bjmsr-2223	103	42	in	in	ADP
bjmsr-2223	103	43	some	some	DET
bjmsr-2223	103	44	regions	region	NOUN
bjmsr-2223	103	45	but	but	CCONJ
bjmsr-2223	103	46	not	not	PART
bjmsr-2223	103	47	in	in	ADP
bjmsr-2223	103	48	others	other	NOUN
bjmsr-2223	103	49	.	.	PUNCT
bjmsr-2223	104	1	this	this	PRON
bjmsr-2223	104	2	suggests	suggest	VERB
bjmsr-2223	104	3	that	that	SCONJ
bjmsr-2223	104	4	tax	tax	NOUN
bjmsr-2223	104	5	incentives	incentive	NOUN
bjmsr-2223	104	6	can	can	AUX
bjmsr-2223	104	7	stimulate	stimulate	VERB
bjmsr-2223	104	8	economic	economic	ADJ
bjmsr-2223	104	9	growth	growth	NOUN
bjmsr-2223	104	10	in	in	ADP
bjmsr-2223	104	11	specific	specific	ADJ
bjmsr-2223	104	12	contexts	context	NOUN
bjmsr-2223	104	13	but	but	CCONJ
bjmsr-2223	104	14	do	do	AUX
bjmsr-2223	104	15	not	not	PART
bjmsr-2223	104	16	explore	explore	VERB
bjmsr-2223	104	17	their	their	PRON
bjmsr-2223	104	18	impact	impact	NOUN
bjmsr-2223	104	19	on	on	ADP
bjmsr-2223	104	20	financial	financial	ADJ
bjmsr-2223	104	21	reporting	reporting	NOUN
bjmsr-2223	104	22	.	.	PUNCT
bjmsr-2223	105	1	this	this	DET
bjmsr-2223	105	2	gap	gap	NOUN
bjmsr-2223	105	3	raises	raise	VERB
bjmsr-2223	105	4	concerns	concern	NOUN
bjmsr-2223	105	5	about	about	ADP
bjmsr-2223	105	6	whether	whether	SCONJ
bjmsr-2223	105	7	tax	tax	NOUN
bjmsr-2223	105	8	incentives	incentive	NOUN
bjmsr-2223	105	9	encourage	encourage	VERB
bjmsr-2223	105	10	earnings	earning	NOUN
bjmsr-2223	105	11	management	management	NOUN
bjmsr-2223	105	12	or	or	CCONJ
bjmsr-2223	105	13	financial	financial	ADJ
bjmsr-2223	105	14	misreporting	misreporting	NOUN
bjmsr-2223	105	15	to	to	PART
bjmsr-2223	105	16	meet	meet	VERB
bjmsr-2223	105	17	regulatory	regulatory	ADJ
bjmsr-2223	105	18	benchmarks	benchmark	NOUN
bjmsr-2223	105	19	.	.	PUNCT
bjmsr-2223	106	1	adding	add	VERB
bjmsr-2223	106	2	to	to	ADP
bjmsr-2223	106	3	the	the	DET
bjmsr-2223	106	4	complexity	complexity	NOUN
bjmsr-2223	106	5	,	,	PUNCT
bjmsr-2223	106	6	caiumi	caiumi	NOUN
bjmsr-2223	106	7	(	(	PUNCT
bjmsr-2223	106	8	2011	2011	NUM
bjmsr-2223	106	9	)	)	PUNCT
bjmsr-2223	106	10	finds	find	VERB
bjmsr-2223	106	11	that	that	SCONJ
bjmsr-2223	106	12	regional	regional	ADJ
bjmsr-2223	106	13	investment	investment	NOUN
bjmsr-2223	106	14	tax	tax	NOUN
bjmsr-2223	106	15	credits	credit	NOUN
bjmsr-2223	106	16	in	in	ADP
bjmsr-2223	106	17	italy	italy	PROPN
bjmsr-2223	106	18	's	's	PART
bjmsr-2223	106	19	piedmont	piedmont	PROPN
bjmsr-2223	106	20	region	region	NOUN
bjmsr-2223	106	21	positively	positively	ADV
bjmsr-2223	106	22	impact	impact	VERB
bjmsr-2223	106	23	productivity	productivity	NOUN
bjmsr-2223	106	24	and	and	CCONJ
bjmsr-2223	106	25	investment	investment	NOUN
bjmsr-2223	106	26	at	at	ADP
bjmsr-2223	106	27	the	the	DET
bjmsr-2223	106	28	firm	firm	ADJ
bjmsr-2223	106	29	level	level	NOUN
bjmsr-2223	106	30	.	.	PUNCT
bjmsr-2223	107	1	however	however	ADV
bjmsr-2223	107	2	,	,	PUNCT
bjmsr-2223	107	3	other	other	ADJ
bjmsr-2223	107	4	studies	study	NOUN
bjmsr-2223	107	5	,	,	PUNCT
bjmsr-2223	107	6	such	such	ADJ
bjmsr-2223	107	7	as	as	ADP
bjmsr-2223	107	8	those	those	PRON
bjmsr-2223	107	9	by	by	ADP
bjmsr-2223	107	10	kolko	kolko	PROPN
bjmsr-2223	107	11	and	and	CCONJ
bjmsr-2223	107	12	neumark	neumark	PROPN
bjmsr-2223	107	13	(	(	PUNCT
bjmsr-2223	107	14	2010	2010	NUM
bjmsr-2223	107	15	)	)	PUNCT
bjmsr-2223	107	16	and	and	CCONJ
bjmsr-2223	107	17	bondonio	bondonio	NOUN
bjmsr-2223	107	18	and	and	CCONJ
bjmsr-2223	107	19	greenbaum	greenbaum	PROPN
bjmsr-2223	107	20	(	(	PUNCT
bjmsr-2223	107	21	2006	2006	NUM
bjmsr-2223	107	22	)	)	PUNCT
bjmsr-2223	107	23	,	,	PUNCT
bjmsr-2223	107	24	report	report	VERB
bjmsr-2223	107	25	mixed	mixed	ADJ
bjmsr-2223	107	26	results	result	NOUN
bjmsr-2223	107	27	,	,	PUNCT
bjmsr-2223	107	28	indicating	indicate	VERB
bjmsr-2223	107	29	that	that	SCONJ
bjmsr-2223	107	30	tax	tax	NOUN
bjmsr-2223	107	31	incentives	incentive	NOUN
bjmsr-2223	107	32	only	only	ADV
bjmsr-2223	107	33	sometimes	sometimes	ADV
bjmsr-2223	107	34	lead	lead	VERB
bjmsr-2223	107	35	to	to	ADP
bjmsr-2223	107	36	consistent	consistent	ADJ
bjmsr-2223	107	37	job	job	NOUN
bjmsr-2223	107	38	growth	growth	NOUN
bjmsr-2223	107	39	or	or	CCONJ
bjmsr-2223	107	40	economic	economic	ADJ
bjmsr-2223	107	41	stability	stability	NOUN
bjmsr-2223	107	42	.	.	PUNCT
bjmsr-2223	108	1	moreover	moreover	ADV
bjmsr-2223	108	2	,	,	PUNCT
bjmsr-2223	108	3	the	the	DET
bjmsr-2223	108	4	mixed	mixed	ADJ
bjmsr-2223	108	5	results	result	NOUN
bjmsr-2223	108	6	from	from	ADP
bjmsr-2223	108	7	studies	study	NOUN
bjmsr-2223	108	8	on	on	ADP
bjmsr-2223	108	9	tax	tax	NOUN
bjmsr-2223	108	10	incentives	incentive	NOUN
bjmsr-2223	108	11	raise	raise	VERB
bjmsr-2223	108	12	concerns	concern	NOUN
bjmsr-2223	108	13	about	about	ADP
bjmsr-2223	108	14	their	their	PRON
bjmsr-2223	108	15	potential	potential	NOUN
bjmsr-2223	108	16	to	to	ADP
bjmsr-2223	108	17	pressure	pressure	NOUN
bjmsr-2223	108	18	firms	firm	NOUN
bjmsr-2223	108	19	to	to	PART
bjmsr-2223	108	20	engage	engage	VERB
bjmsr-2223	108	21	in	in	ADP
bjmsr-2223	108	22	manipulative	manipulative	ADJ
bjmsr-2223	108	23	financial	financial	ADJ
bjmsr-2223	108	24	practices	practice	NOUN
bjmsr-2223	108	25	to	to	PART
bjmsr-2223	108	26	meet	meet	VERB
bjmsr-2223	108	27	regulatory	regulatory	ADJ
bjmsr-2223	108	28	expectations	expectation	NOUN
bjmsr-2223	108	29	.	.	PUNCT
bjmsr-2223	109	1	this	this	DET
bjmsr-2223	109	2	pressure	pressure	NOUN
bjmsr-2223	109	3	could	could	AUX
bjmsr-2223	109	4	lead	lead	VERB
bjmsr-2223	109	5	firms	firm	NOUN
bjmsr-2223	109	6	to	to	PART
bjmsr-2223	109	7	adjust	adjust	VERB
bjmsr-2223	109	8	their	their	PRON
bjmsr-2223	109	9	financial	financial	ADJ
bjmsr-2223	109	10	reporting	reporting	NOUN
bjmsr-2223	109	11	to	to	PART
bjmsr-2223	109	12	satisfy	satisfy	VERB
bjmsr-2223	109	13	specific	specific	ADJ
bjmsr-2223	109	14	regulatory	regulatory	ADJ
bjmsr-2223	109	15	benchmarks	benchmark	NOUN
bjmsr-2223	109	16	or	or	CCONJ
bjmsr-2223	109	17	avoid	avoid	VERB
bjmsr-2223	109	18	scrutiny	scrutiny	NOUN
bjmsr-2223	109	19	.	.	PUNCT
bjmsr-2223	110	1	given	give	VERB
bjmsr-2223	110	2	these	these	DET
bjmsr-2223	110	3	risks	risk	NOUN
bjmsr-2223	110	4	,	,	PUNCT
bjmsr-2223	110	5	careful	careful	ADJ
bjmsr-2223	110	6	implementation	implementation	NOUN
bjmsr-2223	110	7	and	and	CCONJ
bjmsr-2223	110	8	oversight	oversight	NOUN
bjmsr-2223	110	9	of	of	ADP
bjmsr-2223	110	10	tax	tax	NOUN
bjmsr-2223	110	11	incentives	incentive	NOUN
bjmsr-2223	110	12	are	be	AUX
bjmsr-2223	110	13	crucial	crucial	ADJ
bjmsr-2223	110	14	to	to	PART
bjmsr-2223	110	15	ensure	ensure	VERB
bjmsr-2223	110	16	they	they	PRON
bjmsr-2223	110	17	do	do	AUX
bjmsr-2223	110	18	not	not	PART
bjmsr-2223	110	19	unintentionally	unintentionally	ADV
bjmsr-2223	110	20	encourage	encourage	VERB
bjmsr-2223	110	21	harmful	harmful	ADJ
bjmsr-2223	110	22	financial	financial	ADJ
bjmsr-2223	110	23	behaviour	behaviour	NOUN
bjmsr-2223	110	24	.	.	PUNCT
bjmsr-2223	111	1	however	however	ADV
bjmsr-2223	111	2	,	,	PUNCT
bjmsr-2223	111	3	only	only	ADV
bjmsr-2223	111	4	some	some	DET
bjmsr-2223	111	5	studies	study	NOUN
bjmsr-2223	111	6	have	have	AUX
bjmsr-2223	111	7	examined	examine	VERB
bjmsr-2223	111	8	this	this	DET
bjmsr-2223	111	9	issue	issue	NOUN
bjmsr-2223	111	10	in	in	ADP
bjmsr-2223	111	11	depth	depth	NOUN
bjmsr-2223	111	12	,	,	PUNCT
bjmsr-2223	111	13	leaving	leave	VERB
bjmsr-2223	111	14	significant	significant	ADJ
bjmsr-2223	111	15	gaps	gap	NOUN
bjmsr-2223	111	16	in	in	ADP
bjmsr-2223	111	17	our	our	PRON
bjmsr-2223	111	18	understanding	understanding	NOUN
bjmsr-2223	111	19	.	.	PUNCT
bjmsr-2223	112	1	for	for	ADP
bjmsr-2223	112	2	example	example	NOUN
bjmsr-2223	112	3	,	,	PUNCT
bjmsr-2223	112	4	capras	capras	PROPN
bjmsr-2223	112	5	et	et	PROPN
bjmsr-2223	112	6	al	al	PROPN
bjmsr-2223	112	7	.	.	PROPN
bjmsr-2223	113	1	(	(	PUNCT
bjmsr-2223	113	2	2024	2024	NUM
bjmsr-2223	113	3	)	)	PUNCT
bjmsr-2223	113	4	examine	examine	VERB
bjmsr-2223	113	5	whether	whether	SCONJ
bjmsr-2223	113	6	tax	tax	NOUN
bjmsr-2223	113	7	avoidance	avoidance	NOUN
bjmsr-2223	113	8	is	be	AUX
bjmsr-2223	113	9	a	a	DET
bjmsr-2223	113	10	purpose	purpose	NOUN
bjmsr-2223	113	11	of	of	ADP
bjmsr-2223	113	12	financial	financial	ADJ
bjmsr-2223	113	13	data	datum	NOUN
bjmsr-2223	113	14	manipulation	manipulation	NOUN
bjmsr-2223	113	15	in	in	ADP
bjmsr-2223	113	16	romanian	romanian	ADJ
bjmsr-2223	113	17	companies	company	NOUN
bjmsr-2223	113	18	.	.	PUNCT
bjmsr-2223	114	1	their	their	PRON
bjmsr-2223	114	2	study	study	NOUN
bjmsr-2223	114	3	indicates	indicate	VERB
bjmsr-2223	114	4	a	a	DET
bjmsr-2223	114	5	negative	negative	ADJ
bjmsr-2223	114	6	association	association	NOUN
bjmsr-2223	114	7	between	between	ADP
bjmsr-2223	114	8	effective	effective	ADJ
bjmsr-2223	114	9	tax	tax	NOUN
bjmsr-2223	114	10	rates	rate	NOUN
bjmsr-2223	114	11	and	and	CCONJ
bjmsr-2223	114	12	earnings	earning	NOUN
bjmsr-2223	114	13	management	management	NOUN
bjmsr-2223	114	14	,	,	PUNCT
bjmsr-2223	114	15	suggesting	suggest	VERB
bjmsr-2223	114	16	companies	company	NOUN
bjmsr-2223	114	17	manipulate	manipulate	VERB
bjmsr-2223	114	18	earnings	earning	NOUN
bjmsr-2223	114	19	to	to	PART
bjmsr-2223	114	20	reduce	reduce	VERB
bjmsr-2223	114	21	tax	tax	NOUN
bjmsr-2223	114	22	burdens	burden	NOUN
bjmsr-2223	114	23	.	.	PUNCT
bjmsr-2223	115	1	they	they	PRON
bjmsr-2223	115	2	also	also	ADV
bjmsr-2223	115	3	find	find	VERB
bjmsr-2223	115	4	that	that	SCONJ
bjmsr-2223	115	5	return	return	NOUN
bjmsr-2223	115	6	on	on	ADP
bjmsr-2223	115	7	assets	asset	NOUN
bjmsr-2223	115	8	(	(	PUNCT
bjmsr-2223	115	9	roa	roa	NOUN
bjmsr-2223	115	10	)	)	PUNCT
bjmsr-2223	115	11	negatively	negatively	ADV
bjmsr-2223	115	12	influences	influence	VERB
bjmsr-2223	115	13	the	the	DET
bjmsr-2223	115	14	effective	effective	ADJ
bjmsr-2223	115	15	tax	tax	NOUN
bjmsr-2223	115	16	rate	rate	NOUN
bjmsr-2223	115	17	,	,	PUNCT
bjmsr-2223	115	18	while	while	SCONJ
bjmsr-2223	115	19	firm	firm	ADJ
bjmsr-2223	115	20	size	size	NOUN
bjmsr-2223	115	21	,	,	PUNCT
bjmsr-2223	115	22	growth	growth	NOUN
bjmsr-2223	115	23	,	,	PUNCT
bjmsr-2223	115	24	and	and	CCONJ
bjmsr-2223	115	25	big4	big4	NOUN
bjmsr-2223	115	26	audit	audit	NOUN
bjmsr-2223	115	27	have	have	VERB
bjmsr-2223	115	28	no	no	DET
bjmsr-2223	115	29	significant	significant	ADJ
bjmsr-2223	115	30	effect	effect	NOUN
bjmsr-2223	115	31	.	.	PUNCT
bjmsr-2223	116	1	similarly	similarly	ADV
bjmsr-2223	116	2	,	,	PUNCT
bjmsr-2223	116	3	tian	tian	PROPN
bjmsr-2223	116	4	et	et	PROPN
bjmsr-2223	116	5	al	al	PROPN
bjmsr-2223	116	6	.	.	PROPN
bjmsr-2223	116	7	(	(	PUNCT
bjmsr-2223	116	8	2020	2020	NUM
bjmsr-2223	116	9	)	)	PUNCT
bjmsr-2223	116	10	investigate	investigate	VERB
bjmsr-2223	116	11	china	china	PROPN
bjmsr-2223	116	12	's	's	PART
bjmsr-2223	116	13	super	super	ADJ
bjmsr-2223	116	14	deduction	deduction	NOUN
bjmsr-2223	116	15	policy	policy	NOUN
bjmsr-2223	116	16	,	,	PUNCT
bjmsr-2223	116	17	which	which	PRON
bjmsr-2223	116	18	allows	allow	VERB
bjmsr-2223	116	19	firms	firm	NOUN
bjmsr-2223	116	20	with	with	ADP
bjmsr-2223	116	21	less	less	ADJ
bjmsr-2223	116	22	than	than	ADP
bjmsr-2223	116	23	a	a	DET
bjmsr-2223	116	24	10	10	NUM
bjmsr-2223	116	25	%	%	NOUN
bjmsr-2223	116	26	increase	increase	NOUN
bjmsr-2223	116	27	in	in	ADP
bjmsr-2223	116	28	prior	prior	ADJ
bjmsr-2223	116	29	-	-	PUNCT
bjmsr-2223	116	30	year	year	NOUN
bjmsr-2223	116	31	r&d	r&d	NOUN
bjmsr-2223	116	32	expenditures	expenditure	NOUN
bjmsr-2223	116	33	to	to	PART
bjmsr-2223	116	34	claim	claim	VERB
bjmsr-2223	116	35	a	a	DET
bjmsr-2223	116	36	50	50	NUM
bjmsr-2223	116	37	%	%	NOUN
bjmsr-2223	116	38	tax	tax	NOUN
bjmsr-2223	116	39	deduction	deduction	NOUN
bjmsr-2223	116	40	.	.	PUNCT
bjmsr-2223	117	1	their	their	PRON
bjmsr-2223	117	2	findings	finding	NOUN
bjmsr-2223	117	3	indicate	indicate	VERB
bjmsr-2223	117	4	that	that	SCONJ
bjmsr-2223	117	5	firms	firm	NOUN
bjmsr-2223	117	6	newly	newly	ADV
bjmsr-2223	117	7	eligible	eligible	ADJ
bjmsr-2223	117	8	for	for	ADP
bjmsr-2223	117	9	these	these	DET
bjmsr-2223	117	10	tax	tax	NOUN
bjmsr-2223	117	11	incentives	incentive	NOUN
bjmsr-2223	117	12	catch	catch	VERB
bjmsr-2223	117	13	up	up	ADP
bjmsr-2223	117	14	in	in	ADP
bjmsr-2223	117	15	r&d	r&d	NOUN
bjmsr-2223	117	16	spending	spending	NOUN
bjmsr-2223	117	17	and	and	CCONJ
bjmsr-2223	117	18	product	product	NOUN
bjmsr-2223	117	19	innovation	innovation	NOUN
bjmsr-2223	117	20	without	without	ADP
bjmsr-2223	117	21	showing	show	VERB
bjmsr-2223	117	22	signs	sign	NOUN
bjmsr-2223	117	23	of	of	ADP
bjmsr-2223	117	24	financial	financial	ADJ
bjmsr-2223	117	25	manipulation	manipulation	NOUN
bjmsr-2223	117	26	or	or	CCONJ
bjmsr-2223	117	27	misreporting	misreporting	NOUN
bjmsr-2223	117	28	.	.	PUNCT
bjmsr-2223	118	1	taxes	taxis	NOUN
bjmsr-2223	118	2	are	be	AUX
bjmsr-2223	118	3	designed	design	VERB
bjmsr-2223	118	4	and	and	CCONJ
bjmsr-2223	118	5	implemented	implement	VERB
bjmsr-2223	118	6	carefully	carefully	ADV
bjmsr-2223	118	7	,	,	PUNCT
bjmsr-2223	118	8	and	and	CCONJ
bjmsr-2223	118	9	tax	tax	NOUN
bjmsr-2223	118	10	incentives	incentive	NOUN
bjmsr-2223	118	11	can	can	AUX
bjmsr-2223	118	12	promote	promote	VERB
bjmsr-2223	118	13	positive	positive	ADJ
bjmsr-2223	118	14	corporate	corporate	ADJ
bjmsr-2223	118	15	behaviour	behaviour	NOUN
bjmsr-2223	118	16	without	without	ADP
bjmsr-2223	118	17	triggering	trigger	VERB
bjmsr-2223	118	18	earnings	earning	NOUN
bjmsr-2223	118	19	management	management	NOUN
bjmsr-2223	118	20	.	.	PUNCT
bjmsr-2223	119	1	however	however	ADV
bjmsr-2223	119	2	,	,	PUNCT
bjmsr-2223	119	3	contrasting	contrast	VERB
bjmsr-2223	119	4	evidence	evidence	NOUN
bjmsr-2223	119	5	comes	come	VERB
bjmsr-2223	119	6	from	from	ADP
bjmsr-2223	119	7	wang	wang	PROPN
bjmsr-2223	119	8	et	et	PROPN
bjmsr-2223	119	9	al	al	PROPN
bjmsr-2223	119	10	.	.	PROPN
bjmsr-2223	120	1	(	(	PUNCT
bjmsr-2223	120	2	2024	2024	NUM
bjmsr-2223	120	3	)	)	PUNCT
bjmsr-2223	120	4	,	,	PUNCT
bjmsr-2223	120	5	who	who	PRON
bjmsr-2223	120	6	study	study	VERB
bjmsr-2223	120	7	china	china	PROPN
bjmsr-2223	120	8	's	's	PART
bjmsr-2223	120	9	2014	2014	NUM
bjmsr-2223	120	10	accelerated	accelerate	VERB
bjmsr-2223	120	11	depreciation	depreciation	NOUN
bjmsr-2223	120	12	policy	policy	NOUN
bjmsr-2223	120	13	for	for	ADP
bjmsr-2223	120	14	fixed	fix	VERB
bjmsr-2223	120	15	assets	asset	NOUN
bjmsr-2223	120	16	.	.	PUNCT
bjmsr-2223	121	1	this	this	DET
bjmsr-2223	121	2	policy	policy	NOUN
bjmsr-2223	121	3	increases	increase	VERB
bjmsr-2223	121	4	earnings	earning	NOUN
bjmsr-2223	121	5	management	management	NOUN
bjmsr-2223	121	6	,	,	PUNCT
bjmsr-2223	121	7	implying	imply	VERB
bjmsr-2223	121	8	that	that	SCONJ
bjmsr-2223	121	9	tax	tax	NOUN
bjmsr-2223	121	10	incentives	incentive	NOUN
bjmsr-2223	121	11	sometimes	sometimes	ADV
bjmsr-2223	121	12	encourage	encourage	VERB
bjmsr-2223	121	13	firms	firm	NOUN
bjmsr-2223	121	14	to	to	PART
bjmsr-2223	121	15	manipulate	manipulate	VERB
bjmsr-2223	121	16	financial	financial	ADJ
bjmsr-2223	121	17	statements	statement	NOUN
bjmsr-2223	121	18	.	.	PUNCT
bjmsr-2223	122	1	this	this	PRON
bjmsr-2223	122	2	might	might	AUX
bjmsr-2223	122	3	occur	occur	VERB
bjmsr-2223	122	4	when	when	SCONJ
bjmsr-2223	122	5	firms	firm	NOUN
bjmsr-2223	122	6	feel	feel	VERB
bjmsr-2223	122	7	pressured	pressured	ADJ
bjmsr-2223	122	8	to	to	PART
bjmsr-2223	122	9	meet	meet	VERB
bjmsr-2223	122	10	regulatory	regulatory	ADJ
bjmsr-2223	122	11	expectations	expectation	NOUN
bjmsr-2223	122	12	or	or	CCONJ
bjmsr-2223	122	13	seek	seek	VERB
bjmsr-2223	122	14	ways	way	NOUN
bjmsr-2223	122	15	to	to	PART
bjmsr-2223	122	16	minimize	minimize	VERB
bjmsr-2223	122	17	their	their	PRON
bjmsr-2223	122	18	tax	tax	NOUN
bjmsr-2223	122	19	burden	burden	NOUN
bjmsr-2223	122	20	without	without	ADP
bjmsr-2223	122	21	resorting	resort	VERB
bjmsr-2223	122	22	to	to	ADP
bjmsr-2223	122	23	aggressive	aggressive	ADJ
bjmsr-2223	122	24	tax	tax	NOUN
bjmsr-2223	122	25	avoidance	avoidance	NOUN
bjmsr-2223	122	26	.	.	PUNCT
bjmsr-2223	123	1	in	in	ADP
bjmsr-2223	123	2	addition	addition	NOUN
bjmsr-2223	123	3	,	,	PUNCT
bjmsr-2223	123	4	wu	wu	PROPN
bjmsr-2223	123	5	(	(	PUNCT
bjmsr-2223	123	6	2024	2024	NUM
bjmsr-2223	123	7	)	)	PUNCT
bjmsr-2223	123	8	investigates	investigate	VERB
bjmsr-2223	123	9	the	the	DET
bjmsr-2223	123	10	interaction	interaction	NOUN
bjmsr-2223	123	11	between	between	ADP
bjmsr-2223	123	12	incentive	incentive	NOUN
bjmsr-2223	123	13	and	and	CCONJ
bjmsr-2223	123	14	opportunity	opportunity	NOUN
bjmsr-2223	123	15	in	in	ADP
bjmsr-2223	123	16	corporate	corporate	ADJ
bjmsr-2223	123	17	tax	tax	NOUN
bjmsr-2223	123	18	planning	planning	NOUN
bjmsr-2223	123	19	,	,	PUNCT
bjmsr-2223	123	20	focusing	focus	VERB
bjmsr-2223	123	21	on	on	ADP
bjmsr-2223	123	22	financially	financially	ADV
bjmsr-2223	123	23	constrained	constrain	VERB
bjmsr-2223	123	24	firms	firm	NOUN
bjmsr-2223	123	25	.	.	PUNCT
bjmsr-2223	124	1	wu	wu	PROPN
bjmsr-2223	124	2	's	's	PART
bjmsr-2223	124	3	study	study	NOUN
bjmsr-2223	124	4	reveals	reveal	VERB
bjmsr-2223	124	5	that	that	SCONJ
bjmsr-2223	124	6	financial	financial	ADJ
bjmsr-2223	124	7	constraints	constraint	NOUN
bjmsr-2223	124	8	,	,	PUNCT
bjmsr-2223	124	9	as	as	ADP
bjmsr-2223	124	10	an	an	DET
bjmsr-2223	124	11	incentive	incentive	NOUN
bjmsr-2223	124	12	factor	factor	NOUN
bjmsr-2223	124	13	,	,	PUNCT
bjmsr-2223	124	14	strengthen	strengthen	VERB
bjmsr-2223	124	15	the	the	DET
bjmsr-2223	124	16	positive	positive	ADJ
bjmsr-2223	124	17	association	association	NOUN
bjmsr-2223	124	18	between	between	ADP
bjmsr-2223	124	19	tax	tax	NOUN
bjmsr-2223	124	20	planning	planning	NOUN
bjmsr-2223	124	21	opportunities	opportunity	NOUN
bjmsr-2223	124	22	(	(	PUNCT
bjmsr-2223	124	23	tpos	tpos	NOUN
bjmsr-2223	124	24	)	)	PUNCT
bjmsr-2223	124	25	and	and	CCONJ
bjmsr-2223	124	26	tax	tax	NOUN
bjmsr-2223	124	27	avoidance	avoidance	NOUN
bjmsr-2223	124	28	.	.	PUNCT
bjmsr-2223	125	1	this	this	DET
bjmsr-2223	125	2	highlights	highlight	NOUN
bjmsr-2223	125	3	that	that	SCONJ
bjmsr-2223	125	4	firms	firm	NOUN
bjmsr-2223	125	5	with	with	ADP
bjmsr-2223	125	6	higher	high	ADJ
bjmsr-2223	125	7	tpos	tpos	NOUN
bjmsr-2223	125	8	are	be	AUX
bjmsr-2223	125	9	more	more	ADV
bjmsr-2223	125	10	likely	likely	ADJ
bjmsr-2223	125	11	to	to	PART
bjmsr-2223	125	12	engage	engage	VERB
bjmsr-2223	125	13	in	in	ADP
bjmsr-2223	125	14	tax	tax	NOUN
bjmsr-2223	125	15	ali	ali	PROPN
bjmsr-2223	125	16	et	et	PROPN
bjmsr-2223	125	17	al	al	PROPN
bjmsr-2223	125	18	.	.	PROPN
bjmsr-2223	125	19	,	,	PUNCT
bjmsr-2223	125	20	bangladesh	bangladesh	PROPN
bjmsr-2223	125	21	journal	journal	NOUN
bjmsr-2223	125	22	of	of	ADP
bjmsr-2223	125	23	multidisciplinary	multidisciplinary	ADJ
bjmsr-2223	125	24	scientific	scientific	ADJ
bjmsr-2223	125	25	research	research	NOUN
bjmsr-2223	125	26	9(2	9(2	NUM
bjmsr-2223	125	27	)	)	PUNCT
bjmsr-2223	125	28	(	(	PUNCT
bjmsr-2223	125	29	2024	2024	NUM
bjmsr-2223	125	30	)	)	PUNCT
bjmsr-2223	125	31	,	,	PUNCT
bjmsr-2223	125	32	30	30	NUM
bjmsr-2223	125	33	-	-	SYM
bjmsr-2223	125	34	44	44	NUM
bjmsr-2223	125	35	33	33	NUM
bjmsr-2223	125	36	avoidance	avoidance	NOUN
bjmsr-2223	125	37	when	when	SCONJ
bjmsr-2223	125	38	under	under	ADP
bjmsr-2223	125	39	financial	financial	ADJ
bjmsr-2223	125	40	constraints	constraint	NOUN
bjmsr-2223	125	41	.	.	PUNCT
bjmsr-2223	126	1	wu	wu	PROPN
bjmsr-2223	126	2	's	's	PART
bjmsr-2223	126	3	findings	finding	NOUN
bjmsr-2223	126	4	underscore	underscore	VERB
bjmsr-2223	126	5	the	the	DET
bjmsr-2223	126	6	importance	importance	NOUN
bjmsr-2223	126	7	of	of	ADP
bjmsr-2223	126	8	considering	consider	VERB
bjmsr-2223	126	9	incentive	incentive	NOUN
bjmsr-2223	126	10	and	and	CCONJ
bjmsr-2223	126	11	opportunity	opportunity	NOUN
bjmsr-2223	126	12	factors	factor	NOUN
bjmsr-2223	126	13	in	in	ADP
bjmsr-2223	126	14	understanding	understand	VERB
bjmsr-2223	126	15	corporate	corporate	ADJ
bjmsr-2223	126	16	tax	tax	NOUN
bjmsr-2223	126	17	planning	planning	NOUN
bjmsr-2223	126	18	behaviour	behaviour	NOUN
bjmsr-2223	126	19	.	.	PUNCT
bjmsr-2223	127	1	these	these	DET
bjmsr-2223	127	2	contradictory	contradictory	ADJ
bjmsr-2223	127	3	findings	finding	NOUN
bjmsr-2223	127	4	underline	underline	VERB
bjmsr-2223	127	5	the	the	DET
bjmsr-2223	127	6	complexity	complexity	NOUN
bjmsr-2223	127	7	of	of	ADP
bjmsr-2223	127	8	tax	tax	NOUN
bjmsr-2223	127	9	incentives	incentive	NOUN
bjmsr-2223	127	10	and	and	CCONJ
bjmsr-2223	127	11	their	their	PRON
bjmsr-2223	127	12	potential	potential	ADJ
bjmsr-2223	127	13	impact	impact	NOUN
bjmsr-2223	127	14	on	on	ADP
bjmsr-2223	127	15	financial	financial	ADJ
bjmsr-2223	127	16	integrity	integrity	NOUN
bjmsr-2223	127	17	.	.	PUNCT
bjmsr-2223	128	1	the	the	DET
bjmsr-2223	128	2	dual	dual	ADJ
bjmsr-2223	128	3	nature	nature	NOUN
bjmsr-2223	128	4	of	of	ADP
bjmsr-2223	128	5	tax	tax	NOUN
bjmsr-2223	128	6	incentives	incentive	NOUN
bjmsr-2223	128	7	—	—	PUNCT
bjmsr-2223	128	8	as	as	SCONJ
bjmsr-2223	128	9	both	both	CCONJ
bjmsr-2223	128	10	a	a	DET
bjmsr-2223	128	11	compliance	compliance	NOUN
bjmsr-2223	128	12	tool	tool	NOUN
bjmsr-2223	128	13	and	and	CCONJ
bjmsr-2223	128	14	a	a	DET
bjmsr-2223	128	15	tax	tax	NOUN
bjmsr-2223	128	16	relief	relief	NOUN
bjmsr-2223	128	17	mechanism	mechanism	NOUN
bjmsr-2223	128	18	—	—	PUNCT
bjmsr-2223	128	19	creates	create	VERB
bjmsr-2223	128	20	a	a	DET
bjmsr-2223	128	21	challenging	challenging	ADJ
bjmsr-2223	128	22	environment	environment	NOUN
bjmsr-2223	128	23	for	for	ADP
bjmsr-2223	128	24	policymakers	policymaker	NOUN
bjmsr-2223	128	25	.	.	PUNCT
bjmsr-2223	129	1	on	on	ADP
bjmsr-2223	129	2	the	the	DET
bjmsr-2223	129	3	one	one	NUM
bjmsr-2223	129	4	hand	hand	NOUN
bjmsr-2223	129	5	,	,	PUNCT
bjmsr-2223	129	6	tax	tax	NOUN
bjmsr-2223	129	7	incentives	incentive	NOUN
bjmsr-2223	129	8	can	can	AUX
bjmsr-2223	129	9	encourage	encourage	VERB
bjmsr-2223	129	10	positive	positive	ADJ
bjmsr-2223	129	11	corporate	corporate	ADJ
bjmsr-2223	129	12	behaviour	behaviour	NOUN
bjmsr-2223	129	13	by	by	ADP
bjmsr-2223	129	14	promoting	promote	VERB
bjmsr-2223	129	15	investment	investment	NOUN
bjmsr-2223	129	16	and	and	CCONJ
bjmsr-2223	129	17	innovation	innovation	NOUN
bjmsr-2223	129	18	.	.	PUNCT
bjmsr-2223	130	1	on	on	ADP
bjmsr-2223	130	2	the	the	DET
bjmsr-2223	130	3	other	other	ADJ
bjmsr-2223	130	4	hand	hand	NOUN
bjmsr-2223	130	5	,	,	PUNCT
bjmsr-2223	130	6	they	they	PRON
bjmsr-2223	130	7	can	can	AUX
bjmsr-2223	130	8	inadvertently	inadvertently	ADV
bjmsr-2223	130	9	foster	foster	VERB
bjmsr-2223	130	10	an	an	DET
bjmsr-2223	130	11	environment	environment	NOUN
bjmsr-2223	130	12	where	where	SCONJ
bjmsr-2223	130	13	firms	firm	NOUN
bjmsr-2223	130	14	feel	feel	VERB
bjmsr-2223	130	15	compelled	compel	VERB
bjmsr-2223	130	16	to	to	PART
bjmsr-2223	130	17	manipulate	manipulate	VERB
bjmsr-2223	130	18	financial	financial	ADJ
bjmsr-2223	130	19	information	information	NOUN
bjmsr-2223	130	20	to	to	PART
bjmsr-2223	130	21	meet	meet	VERB
bjmsr-2223	130	22	regulatory	regulatory	ADJ
bjmsr-2223	130	23	expectations	expectation	NOUN
bjmsr-2223	130	24	.	.	PUNCT
bjmsr-2223	131	1	the	the	DET
bjmsr-2223	131	2	uncertainty	uncertainty	NOUN
bjmsr-2223	131	3	surrounding	surround	VERB
bjmsr-2223	131	4	these	these	DET
bjmsr-2223	131	5	outcomes	outcome	NOUN
bjmsr-2223	131	6	emphasizes	emphasize	VERB
bjmsr-2223	131	7	the	the	DET
bjmsr-2223	131	8	need	need	NOUN
bjmsr-2223	131	9	for	for	SCONJ
bjmsr-2223	131	10	additional	additional	ADJ
bjmsr-2223	131	11	research	research	NOUN
bjmsr-2223	131	12	to	to	PART
bjmsr-2223	131	13	understand	understand	VERB
bjmsr-2223	131	14	the	the	DET
bjmsr-2223	131	15	broader	broad	ADJ
bjmsr-2223	131	16	implications	implication	NOUN
bjmsr-2223	131	17	of	of	ADP
bjmsr-2223	131	18	tax	tax	NOUN
bjmsr-2223	131	19	incentives	incentive	NOUN
bjmsr-2223	131	20	on	on	ADP
bjmsr-2223	131	21	corporate	corporate	ADJ
bjmsr-2223	131	22	behaviour	behaviour	NOUN
bjmsr-2223	131	23	,	,	PUNCT
bjmsr-2223	131	24	especially	especially	ADV
bjmsr-2223	131	25	regarding	regard	VERB
bjmsr-2223	131	26	financial	financial	ADJ
bjmsr-2223	131	27	reporting	reporting	NOUN
bjmsr-2223	131	28	and	and	CCONJ
bjmsr-2223	131	29	earnings	earning	NOUN
bjmsr-2223	131	30	management	management	NOUN
bjmsr-2223	131	31	.	.	PUNCT
bjmsr-2223	132	1	policymakers	policymaker	NOUN
bjmsr-2223	132	2	must	must	AUX
bjmsr-2223	132	3	know	know	VERB
bjmsr-2223	132	4	the	the	DET
bjmsr-2223	132	5	risks	risk	NOUN
bjmsr-2223	132	6	and	and	CCONJ
bjmsr-2223	132	7	carefully	carefully	ADV
bjmsr-2223	132	8	design	design	VERB
bjmsr-2223	132	9	tax	tax	NOUN
bjmsr-2223	132	10	incentive	incentive	NOUN
bjmsr-2223	132	11	programs	program	NOUN
bjmsr-2223	132	12	that	that	PRON
bjmsr-2223	132	13	promote	promote	VERB
bjmsr-2223	132	14	economic	economic	ADJ
bjmsr-2223	132	15	growth	growth	NOUN
bjmsr-2223	132	16	without	without	ADP
bjmsr-2223	132	17	compromising	compromise	VERB
bjmsr-2223	132	18	financial	financial	ADJ
bjmsr-2223	132	19	integrity	integrity	NOUN
bjmsr-2223	132	20	.	.	PUNCT
bjmsr-2223	133	1	this	this	DET
bjmsr-2223	133	2	balance	balance	NOUN
bjmsr-2223	133	3	is	be	AUX
bjmsr-2223	133	4	crucial	crucial	ADJ
bjmsr-2223	133	5	for	for	ADP
bjmsr-2223	133	6	maintaining	maintain	VERB
bjmsr-2223	133	7	a	a	DET
bjmsr-2223	133	8	healthy	healthy	ADJ
bjmsr-2223	133	9	business	business	NOUN
bjmsr-2223	133	10	environment	environment	NOUN
bjmsr-2223	133	11	and	and	CCONJ
bjmsr-2223	133	12	ensuring	ensure	VERB
bjmsr-2223	133	13	that	that	SCONJ
bjmsr-2223	133	14	tax	tax	NOUN
bjmsr-2223	133	15	policies	policy	NOUN
bjmsr-2223	133	16	do	do	AUX
bjmsr-2223	133	17	not	not	PART
bjmsr-2223	133	18	create	create	VERB
bjmsr-2223	133	19	unintended	unintended	ADJ
bjmsr-2223	133	20	incentives	incentive	NOUN
bjmsr-2223	133	21	for	for	ADP
bjmsr-2223	133	22	financial	financial	ADJ
bjmsr-2223	133	23	misreporting	misreporting	NOUN
bjmsr-2223	133	24	.	.	PUNCT
bjmsr-2223	134	1	these	these	DET
bjmsr-2223	134	2	varied	varied	ADJ
bjmsr-2223	134	3	outcomes	outcome	NOUN
bjmsr-2223	134	4	suggest	suggest	VERB
bjmsr-2223	134	5	that	that	SCONJ
bjmsr-2223	134	6	tax	tax	NOUN
bjmsr-2223	134	7	incentives	incentive	NOUN
bjmsr-2223	134	8	can	can	AUX
bjmsr-2223	134	9	have	have	VERB
bjmsr-2223	134	10	different	different	ADJ
bjmsr-2223	134	11	effects	effect	NOUN
bjmsr-2223	134	12	depending	depend	VERB
bjmsr-2223	134	13	on	on	ADP
bjmsr-2223	134	14	the	the	DET
bjmsr-2223	134	15	context	context	NOUN
bjmsr-2223	134	16	,	,	PUNCT
bjmsr-2223	134	17	industry	industry	NOUN
bjmsr-2223	134	18	,	,	PUNCT
bjmsr-2223	134	19	and	and	CCONJ
bjmsr-2223	134	20	specific	specific	ADJ
bjmsr-2223	134	21	design	design	NOUN
bjmsr-2223	134	22	of	of	ADP
bjmsr-2223	134	23	the	the	DET
bjmsr-2223	134	24	incentives	incentive	NOUN
bjmsr-2223	134	25	.	.	PUNCT
bjmsr-2223	135	1	the	the	DET
bjmsr-2223	135	2	dual	dual	ADJ
bjmsr-2223	135	3	nature	nature	NOUN
bjmsr-2223	135	4	of	of	ADP
bjmsr-2223	135	5	tax	tax	NOUN
bjmsr-2223	135	6	incentives	incentive	NOUN
bjmsr-2223	135	7	—	—	PUNCT
bjmsr-2223	135	8	as	as	ADP
bjmsr-2223	135	9	both	both	CCONJ
bjmsr-2223	135	10	a	a	DET
bjmsr-2223	135	11	regulatory	regulatory	ADJ
bjmsr-2223	135	12	benchmark	benchmark	NOUN
bjmsr-2223	135	13	and	and	CCONJ
bjmsr-2223	135	14	a	a	DET
bjmsr-2223	135	15	tax	tax	NOUN
bjmsr-2223	135	16	relief	relief	NOUN
bjmsr-2223	135	17	mechanism	mechanism	NOUN
bjmsr-2223	135	18	—	—	PUNCT
bjmsr-2223	135	19	creates	create	VERB
bjmsr-2223	135	20	a	a	DET
bjmsr-2223	135	21	complex	complex	ADJ
bjmsr-2223	135	22	environment	environment	NOUN
bjmsr-2223	135	23	where	where	SCONJ
bjmsr-2223	135	24	these	these	DET
bjmsr-2223	135	25	incentives	incentive	NOUN
bjmsr-2223	135	26	could	could	AUX
bjmsr-2223	135	27	either	either	CCONJ
bjmsr-2223	135	28	encourage	encourage	VERB
bjmsr-2223	135	29	or	or	CCONJ
bjmsr-2223	135	30	discourage	discourage	VERB
bjmsr-2223	135	31	earnings	earning	NOUN
bjmsr-2223	135	32	management	management	NOUN
bjmsr-2223	135	33	.	.	PUNCT
bjmsr-2223	136	1	this	this	DET
bjmsr-2223	136	2	ambiguity	ambiguity	NOUN
bjmsr-2223	136	3	highlights	highlight	VERB
bjmsr-2223	136	4	the	the	DET
bjmsr-2223	136	5	need	need	NOUN
bjmsr-2223	136	6	for	for	ADP
bjmsr-2223	136	7	further	further	ADJ
bjmsr-2223	136	8	research	research	NOUN
bjmsr-2223	136	9	to	to	PART
bjmsr-2223	136	10	guide	guide	VERB
bjmsr-2223	136	11	the	the	DET
bjmsr-2223	136	12	design	design	NOUN
bjmsr-2223	136	13	of	of	ADP
bjmsr-2223	136	14	tax	tax	NOUN
bjmsr-2223	136	15	policies	policy	NOUN
bjmsr-2223	136	16	that	that	PRON
bjmsr-2223	136	17	promote	promote	VERB
bjmsr-2223	136	18	economic	economic	ADJ
bjmsr-2223	136	19	growth	growth	NOUN
bjmsr-2223	136	20	while	while	SCONJ
bjmsr-2223	136	21	safeguarding	safeguard	VERB
bjmsr-2223	136	22	financial	financial	ADJ
bjmsr-2223	136	23	integrity	integrity	NOUN
bjmsr-2223	136	24	.	.	PUNCT
bjmsr-2223	137	1	given	give	VERB
bjmsr-2223	137	2	the	the	DET
bjmsr-2223	137	3	limitations	limitation	NOUN
bjmsr-2223	137	4	in	in	ADP
bjmsr-2223	137	5	prior	prior	ADJ
bjmsr-2223	137	6	studies	study	NOUN
bjmsr-2223	137	7	,	,	PUNCT
bjmsr-2223	137	8	this	this	DET
bjmsr-2223	137	9	study	study	NOUN
bjmsr-2223	137	10	aims	aim	VERB
bjmsr-2223	137	11	to	to	PART
bjmsr-2223	137	12	explore	explore	VERB
bjmsr-2223	137	13	the	the	DET
bjmsr-2223	137	14	relationship	relationship	NOUN
bjmsr-2223	137	15	between	between	ADP
bjmsr-2223	137	16	tax	tax	NOUN
bjmsr-2223	137	17	avoidance	avoidance	NOUN
bjmsr-2223	137	18	,	,	PUNCT
bjmsr-2223	137	19	tax	tax	NOUN
bjmsr-2223	137	20	incentives	incentive	NOUN
bjmsr-2223	137	21	,	,	PUNCT
bjmsr-2223	137	22	and	and	CCONJ
bjmsr-2223	137	23	earnings	earning	NOUN
bjmsr-2223	137	24	management	management	NOUN
bjmsr-2223	137	25	,	,	PUNCT
bjmsr-2223	137	26	addressing	address	VERB
bjmsr-2223	137	27	both	both	DET
bjmsr-2223	137	28	regulatory	regulatory	ADJ
bjmsr-2223	137	29	pressures	pressure	NOUN
bjmsr-2223	137	30	and	and	CCONJ
bjmsr-2223	137	31	the	the	DET
bjmsr-2223	137	32	opportunities	opportunity	NOUN
bjmsr-2223	137	33	for	for	ADP
bjmsr-2223	137	34	reducing	reduce	VERB
bjmsr-2223	137	35	tax	tax	NOUN
bjmsr-2223	137	36	burdens	burden	NOUN
bjmsr-2223	137	37	without	without	ADP
bjmsr-2223	137	38	resorting	resort	VERB
bjmsr-2223	137	39	to	to	ADP
bjmsr-2223	137	40	aggressive	aggressive	ADJ
bjmsr-2223	137	41	avoidance	avoidance	NOUN
bjmsr-2223	137	42	strategies	strategy	NOUN
bjmsr-2223	137	43	.	.	PUNCT
bjmsr-2223	138	1	this	this	DET
bjmsr-2223	138	2	research	research	NOUN
bjmsr-2223	138	3	seeks	seek	VERB
bjmsr-2223	138	4	to	to	PART
bjmsr-2223	138	5	clarify	clarify	VERB
bjmsr-2223	138	6	the	the	DET
bjmsr-2223	138	7	role	role	NOUN
bjmsr-2223	138	8	of	of	ADP
bjmsr-2223	138	9	tax	tax	NOUN
bjmsr-2223	138	10	incentives	incentive	NOUN
bjmsr-2223	138	11	in	in	ADP
bjmsr-2223	138	12	corporate	corporate	ADJ
bjmsr-2223	138	13	financial	financial	ADJ
bjmsr-2223	138	14	behaviour	behaviour	NOUN
bjmsr-2223	138	15	and	and	CCONJ
bjmsr-2223	138	16	provide	provide	VERB
bjmsr-2223	138	17	policymakers	policymaker	NOUN
bjmsr-2223	138	18	with	with	ADP
bjmsr-2223	138	19	insights	insight	NOUN
bjmsr-2223	138	20	for	for	ADP
bjmsr-2223	138	21	creating	create	VERB
bjmsr-2223	138	22	compelling	compelling	ADJ
bjmsr-2223	138	23	and	and	CCONJ
bjmsr-2223	138	24	balanced	balanced	ADJ
bjmsr-2223	138	25	tax	tax	NOUN
bjmsr-2223	138	26	policies	policy	NOUN
bjmsr-2223	138	27	.	.	PUNCT
bjmsr-2223	139	1	in	in	ADP
bjmsr-2223	139	2	addition	addition	NOUN
bjmsr-2223	139	3	to	to	ADP
bjmsr-2223	139	4	the	the	DET
bjmsr-2223	139	5	conflicting	conflicting	ADJ
bjmsr-2223	139	6	results	result	NOUN
bjmsr-2223	139	7	,	,	PUNCT
bjmsr-2223	139	8	it	it	PRON
bjmsr-2223	139	9	is	be	AUX
bjmsr-2223	139	10	also	also	ADV
bjmsr-2223	139	11	unclear	unclear	ADJ
bjmsr-2223	139	12	whether	whether	SCONJ
bjmsr-2223	139	13	tax	tax	NOUN
bjmsr-2223	139	14	incentives	incentive	NOUN
bjmsr-2223	139	15	generally	generally	ADV
bjmsr-2223	139	16	lead	lead	VERB
bjmsr-2223	139	17	to	to	ADP
bjmsr-2223	139	18	increased	increase	VERB
bjmsr-2223	139	19	or	or	CCONJ
bjmsr-2223	139	20	decreased	decrease	VERB
bjmsr-2223	139	21	earnings	earning	NOUN
bjmsr-2223	139	22	management	management	NOUN
bjmsr-2223	139	23	.	.	PUNCT
bjmsr-2223	140	1	the	the	DET
bjmsr-2223	140	2	complexity	complexity	NOUN
bjmsr-2223	140	3	of	of	ADP
bjmsr-2223	140	4	their	their	PRON
bjmsr-2223	140	5	dual	dual	ADJ
bjmsr-2223	140	6	role	role	NOUN
bjmsr-2223	140	7	—	—	PUNCT
bjmsr-2223	140	8	acting	act	VERB
bjmsr-2223	140	9	as	as	ADP
bjmsr-2223	140	10	both	both	CCONJ
bjmsr-2223	140	11	a	a	DET
bjmsr-2223	140	12	regulatory	regulatory	ADJ
bjmsr-2223	140	13	benchmark	benchmark	NOUN
bjmsr-2223	140	14	and	and	CCONJ
bjmsr-2223	140	15	a	a	DET
bjmsr-2223	140	16	tax	tax	NOUN
bjmsr-2223	140	17	relief	relief	NOUN
bjmsr-2223	140	18	mechanism	mechanism	NOUN
bjmsr-2223	140	19	—	—	PUNCT
bjmsr-2223	140	20	implies	imply	VERB
bjmsr-2223	140	21	that	that	SCONJ
bjmsr-2223	140	22	these	these	DET
bjmsr-2223	140	23	incentives	incentive	NOUN
bjmsr-2223	140	24	could	could	AUX
bjmsr-2223	140	25	encourage	encourage	VERB
bjmsr-2223	140	26	or	or	CCONJ
bjmsr-2223	140	27	discourage	discourage	VERB
bjmsr-2223	140	28	earnings	earning	NOUN
bjmsr-2223	140	29	management	management	NOUN
bjmsr-2223	140	30	.	.	PUNCT
bjmsr-2223	141	1	this	this	DET
bjmsr-2223	141	2	uncertainty	uncertainty	NOUN
bjmsr-2223	141	3	reinforces	reinforce	VERB
bjmsr-2223	141	4	the	the	DET
bjmsr-2223	141	5	need	need	NOUN
bjmsr-2223	141	6	for	for	SCONJ
bjmsr-2223	141	7	further	further	ADJ
bjmsr-2223	141	8	research	research	NOUN
bjmsr-2223	141	9	to	to	PART
bjmsr-2223	141	10	understand	understand	VERB
bjmsr-2223	141	11	these	these	DET
bjmsr-2223	141	12	relationships	relationship	NOUN
bjmsr-2223	141	13	and	and	CCONJ
bjmsr-2223	141	14	guide	guide	VERB
bjmsr-2223	141	15	the	the	DET
bjmsr-2223	141	16	design	design	NOUN
bjmsr-2223	141	17	of	of	ADP
bjmsr-2223	141	18	tax	tax	NOUN
bjmsr-2223	141	19	policies	policy	NOUN
bjmsr-2223	141	20	that	that	PRON
bjmsr-2223	141	21	balance	balance	VERB
bjmsr-2223	141	22	economic	economic	ADJ
bjmsr-2223	141	23	growth	growth	NOUN
bjmsr-2223	141	24	with	with	ADP
bjmsr-2223	141	25	financial	financial	ADJ
bjmsr-2223	141	26	reporting	reporting	NOUN
bjmsr-2223	141	27	integrity	integrity	NOUN
bjmsr-2223	141	28	.	.	PUNCT
bjmsr-2223	142	1	effective	effective	ADJ
bjmsr-2223	142	2	tax	tax	NOUN
bjmsr-2223	142	3	rates	rate	NOUN
bjmsr-2223	142	4	between	between	ADP
bjmsr-2223	142	5	malaysian	malaysian	ADJ
bjmsr-2223	142	6	public	public	ADJ
bjmsr-2223	142	7	firms	firm	NOUN
bjmsr-2223	142	8	with	with	ADP
bjmsr-2223	142	9	mida	mida	PROPN
bjmsr-2223	142	10	status	status	NOUN
bjmsr-2223	142	11	and	and	CCONJ
bjmsr-2223	142	12	those	those	PRON
bjmsr-2223	142	13	without	without	ADP
bjmsr-2223	142	14	mida	mida	PROPN
bjmsr-2223	142	15	status	status	NOUN
bjmsr-2223	142	16	tax	tax	NOUN
bjmsr-2223	142	17	incentives	incentive	NOUN
bjmsr-2223	142	18	in	in	ADP
bjmsr-2223	142	19	malaysia	malaysia	PROPN
bjmsr-2223	142	20	,	,	PUNCT
bjmsr-2223	142	21	particularly	particularly	ADV
bjmsr-2223	142	22	those	those	PRON
bjmsr-2223	142	23	overseen	oversee	VERB
bjmsr-2223	142	24	by	by	ADP
bjmsr-2223	142	25	the	the	DET
bjmsr-2223	142	26	malaysian	malaysian	ADJ
bjmsr-2223	142	27	investment	investment	PROPN
bjmsr-2223	142	28	development	development	NOUN
bjmsr-2223	142	29	authority	authority	PROPN
bjmsr-2223	142	30	(	(	PUNCT
bjmsr-2223	142	31	mida	mida	PROPN
bjmsr-2223	142	32	)	)	PUNCT
bjmsr-2223	142	33	,	,	PUNCT
bjmsr-2223	142	34	have	have	AUX
bjmsr-2223	142	35	shaped	shape	VERB
bjmsr-2223	142	36	corporate	corporate	ADJ
bjmsr-2223	142	37	tax	tax	NOUN
bjmsr-2223	142	38	behaviours	behaviour	NOUN
bjmsr-2223	142	39	.	.	PUNCT
bjmsr-2223	143	1	these	these	DET
bjmsr-2223	143	2	incentives	incentive	NOUN
bjmsr-2223	143	3	,	,	PUNCT
bjmsr-2223	143	4	designed	design	VERB
bjmsr-2223	143	5	to	to	PART
bjmsr-2223	143	6	foster	foster	VERB
bjmsr-2223	143	7	economic	economic	ADJ
bjmsr-2223	143	8	growth	growth	NOUN
bjmsr-2223	143	9	,	,	PUNCT
bjmsr-2223	143	10	include	include	VERB
bjmsr-2223	143	11	pioneer	pioneer	NOUN
bjmsr-2223	143	12	status	status	NOUN
bjmsr-2223	143	13	,	,	PUNCT
bjmsr-2223	143	14	investment	investment	NOUN
bjmsr-2223	143	15	tax	tax	NOUN
bjmsr-2223	143	16	allowance	allowance	NOUN
bjmsr-2223	143	17	,	,	PUNCT
bjmsr-2223	143	18	and	and	CCONJ
bjmsr-2223	143	19	reinvestment	reinvestment	NOUN
bjmsr-2223	143	20	allowance	allowance	NOUN
bjmsr-2223	143	21	,	,	PUNCT
bjmsr-2223	143	22	among	among	ADP
bjmsr-2223	143	23	others	other	NOUN
bjmsr-2223	143	24	.	.	PUNCT
bjmsr-2223	144	1	the	the	DET
bjmsr-2223	144	2	effectiveness	effectiveness	NOUN
bjmsr-2223	144	3	of	of	ADP
bjmsr-2223	144	4	these	these	DET
bjmsr-2223	144	5	incentives	incentive	NOUN
bjmsr-2223	144	6	in	in	ADP
bjmsr-2223	144	7	reducing	reduce	VERB
bjmsr-2223	144	8	tax	tax	NOUN
bjmsr-2223	144	9	burdens	burden	NOUN
bjmsr-2223	144	10	and	and	CCONJ
bjmsr-2223	144	11	promoting	promote	VERB
bjmsr-2223	144	12	transparency	transparency	NOUN
bjmsr-2223	144	13	in	in	ADP
bjmsr-2223	144	14	financial	financial	ADJ
bjmsr-2223	144	15	reporting	reporting	NOUN
bjmsr-2223	144	16	has	have	AUX
bjmsr-2223	144	17	been	be	AUX
bjmsr-2223	144	18	a	a	DET
bjmsr-2223	144	19	subject	subject	NOUN
bjmsr-2223	144	20	of	of	ADP
bjmsr-2223	144	21	significant	significant	ADJ
bjmsr-2223	144	22	debate	debate	NOUN
bjmsr-2223	144	23	.	.	PUNCT
bjmsr-2223	145	1	malaysia	malaysia	PROPN
bjmsr-2223	145	2	features	feature	VERB
bjmsr-2223	145	3	a	a	DET
bjmsr-2223	145	4	prevalent	prevalent	ADJ
bjmsr-2223	145	5	range	range	NOUN
bjmsr-2223	145	6	of	of	ADP
bjmsr-2223	145	7	tax	tax	NOUN
bjmsr-2223	145	8	incentives	incentive	NOUN
bjmsr-2223	145	9	,	,	PUNCT
bjmsr-2223	145	10	encompassing	encompass	VERB
bjmsr-2223	145	11	income	income	NOUN
bjmsr-2223	145	12	exemptions	exemption	NOUN
bjmsr-2223	145	13	,	,	PUNCT
bjmsr-2223	145	14	capital	capital	NOUN
bjmsr-2223	145	15	expenditure	expenditure	NOUN
bjmsr-2223	145	16	allowances	allowance	NOUN
bjmsr-2223	145	17	,	,	PUNCT
bjmsr-2223	145	18	double	double	ADJ
bjmsr-2223	145	19	deductions	deduction	NOUN
bjmsr-2223	145	20	for	for	ADP
bjmsr-2223	145	21	expenses	expense	NOUN
bjmsr-2223	145	22	,	,	PUNCT
bjmsr-2223	145	23	preferential	preferential	ADJ
bjmsr-2223	145	24	tax	tax	NOUN
bjmsr-2223	145	25	treatments	treatment	NOUN
bjmsr-2223	145	26	for	for	ADP
bjmsr-2223	145	27	promoted	promote	VERB
bjmsr-2223	145	28	sectors	sector	NOUN
bjmsr-2223	145	29	,	,	PUNCT
bjmsr-2223	145	30	and	and	CCONJ
bjmsr-2223	145	31	exemptions	exemption	NOUN
bjmsr-2223	145	32	from	from	ADP
bjmsr-2223	145	33	import	import	NOUN
bjmsr-2223	145	34	and	and	CCONJ
bjmsr-2223	145	35	excise	excise	NOUN
bjmsr-2223	145	36	duties	duty	NOUN
bjmsr-2223	145	37	.	.	PUNCT
bjmsr-2223	146	1	although	although	SCONJ
bjmsr-2223	146	2	malaysia	malaysia	PROPN
bjmsr-2223	146	3	does	do	AUX
bjmsr-2223	146	4	not	not	PART
bjmsr-2223	146	5	fall	fall	VERB
bjmsr-2223	146	6	under	under	ADP
bjmsr-2223	146	7	the	the	DET
bjmsr-2223	146	8	classification	classification	NOUN
bjmsr-2223	146	9	of	of	ADP
bjmsr-2223	146	10	a	a	DET
bjmsr-2223	146	11	tax	tax	NOUN
bjmsr-2223	146	12	haven	haven	NOUN
bjmsr-2223	146	13	or	or	CCONJ
bjmsr-2223	146	14	a	a	DET
bjmsr-2223	146	15	low	low	ADJ
bjmsr-2223	146	16	-	-	PUNCT
bjmsr-2223	146	17	tax	tax	NOUN
bjmsr-2223	146	18	jurisdiction	jurisdiction	NOUN
bjmsr-2223	146	19	,	,	PUNCT
bjmsr-2223	146	20	certain	certain	ADJ
bjmsr-2223	146	21	eligible	eligible	ADJ
bjmsr-2223	146	22	firms	firm	NOUN
bjmsr-2223	146	23	can	can	AUX
bjmsr-2223	146	24	benefit	benefit	VERB
bjmsr-2223	146	25	from	from	ADP
bjmsr-2223	146	26	considerably	considerably	ADV
bjmsr-2223	146	27	reduced	reduce	VERB
bjmsr-2223	146	28	effective	effective	ADJ
bjmsr-2223	146	29	tax	tax	NOUN
bjmsr-2223	146	30	rates	rate	NOUN
bjmsr-2223	146	31	compared	compare	VERB
bjmsr-2223	146	32	to	to	ADP
bjmsr-2223	146	33	the	the	DET
bjmsr-2223	146	34	ordinary	ordinary	ADJ
bjmsr-2223	146	35	corporate	corporate	ADJ
bjmsr-2223	146	36	tax	tax	NOUN
bjmsr-2223	146	37	rate	rate	NOUN
bjmsr-2223	146	38	of	of	ADP
bjmsr-2223	146	39	24	24	NUM
bjmsr-2223	146	40	%	%	NOUN
bjmsr-2223	146	41	.	.	PUNCT
bjmsr-2223	147	1	as	as	ADP
bjmsr-2223	147	2	an	an	DET
bjmsr-2223	147	3	illustration	illustration	NOUN
bjmsr-2223	147	4	,	,	PUNCT
bjmsr-2223	147	5	a	a	DET
bjmsr-2223	147	6	manufacturing	manufacture	VERB
bjmsr-2223	147	7	firm	firm	NOUN
bjmsr-2223	147	8	eligible	eligible	ADJ
bjmsr-2223	147	9	for	for	ADP
bjmsr-2223	147	10	a	a	DET
bjmsr-2223	147	11	pioneer	pioneer	NOUN
bjmsr-2223	147	12	status	status	NOUN
bjmsr-2223	147	13	tax	tax	NOUN
bjmsr-2223	147	14	incentive	incentive	NOUN
bjmsr-2223	147	15	experiences	experience	VERB
bjmsr-2223	147	16	an	an	DET
bjmsr-2223	147	17	effective	effective	ADJ
bjmsr-2223	147	18	tax	tax	NOUN
bjmsr-2223	147	19	rate	rate	NOUN
bjmsr-2223	147	20	of	of	ADP
bjmsr-2223	147	21	7.2	7.2	NUM
bjmsr-2223	147	22	%	%	NOUN
bjmsr-2223	147	23	.	.	PUNCT
bjmsr-2223	148	1	furthermore	furthermore	ADV
bjmsr-2223	148	2	,	,	PUNCT
bjmsr-2223	148	3	only	only	ADV
bjmsr-2223	148	4	30	30	NUM
bjmsr-2223	148	5	%	%	NOUN
bjmsr-2223	148	6	of	of	ADP
bjmsr-2223	148	7	its	its	PRON
bjmsr-2223	148	8	profits	profit	NOUN
bjmsr-2223	148	9	are	be	AUX
bjmsr-2223	148	10	liable	liable	ADJ
bjmsr-2223	148	11	to	to	PART
bjmsr-2223	148	12	be	be	AUX
bjmsr-2223	148	13	taxed	tax	VERB
bjmsr-2223	148	14	.	.	PUNCT
bjmsr-2223	149	1	integrating	integrate	VERB
bjmsr-2223	149	2	tax	tax	NOUN
bjmsr-2223	149	3	incentives	incentive	NOUN
bjmsr-2223	149	4	to	to	PART
bjmsr-2223	149	5	mitigate	mitigate	VERB
bjmsr-2223	149	6	growth	growth	NOUN
bjmsr-2223	149	7	risks	risk	NOUN
bjmsr-2223	149	8	or	or	CCONJ
bjmsr-2223	149	9	pursue	pursue	VERB
bjmsr-2223	149	10	economic	economic	ADJ
bjmsr-2223	149	11	and	and	CCONJ
bjmsr-2223	149	12	social	social	ADJ
bjmsr-2223	149	13	objectives	objective	NOUN
bjmsr-2223	149	14	is	be	AUX
bjmsr-2223	149	15	a	a	DET
bjmsr-2223	149	16	widespread	widespread	ADJ
bjmsr-2223	149	17	fiscal	fiscal	ADJ
bjmsr-2223	149	18	mechanism	mechanism	NOUN
bjmsr-2223	149	19	,	,	PUNCT
bjmsr-2223	149	20	particularly	particularly	ADV
bjmsr-2223	149	21	in	in	ADP
bjmsr-2223	149	22	developing	develop	VERB
bjmsr-2223	149	23	nations	nation	NOUN
bjmsr-2223	149	24	.	.	PUNCT
bjmsr-2223	150	1	these	these	DET
bjmsr-2223	150	2	incentives	incentive	NOUN
bjmsr-2223	150	3	,	,	PUNCT
bjmsr-2223	150	4	such	such	ADJ
bjmsr-2223	150	5	as	as	ADP
bjmsr-2223	150	6	tax	tax	NOUN
bjmsr-2223	150	7	credits	credit	NOUN
bjmsr-2223	150	8	,	,	PUNCT
bjmsr-2223	150	9	aim	aim	VERB
bjmsr-2223	150	10	to	to	PART
bjmsr-2223	150	11	stimulate	stimulate	VERB
bjmsr-2223	150	12	economic	economic	ADJ
bjmsr-2223	150	13	activities	activity	NOUN
bjmsr-2223	150	14	that	that	PRON
bjmsr-2223	150	15	might	might	AUX
bjmsr-2223	150	16	not	not	PART
bjmsr-2223	150	17	occur	occur	VERB
bjmsr-2223	150	18	or	or	CCONJ
bjmsr-2223	150	19	would	would	AUX
bjmsr-2223	150	20	occur	occur	VERB
bjmsr-2223	150	21	to	to	ADP
bjmsr-2223	150	22	a	a	DET
bjmsr-2223	150	23	lesser	less	ADJ
bjmsr-2223	150	24	extent	extent	NOUN
bjmsr-2223	150	25	without	without	ADP
bjmsr-2223	150	26	such	such	ADJ
bjmsr-2223	150	27	credits	credit	NOUN
bjmsr-2223	150	28	.	.	PUNCT
bjmsr-2223	151	1	this	this	DET
bjmsr-2223	151	2	approach	approach	NOUN
bjmsr-2223	151	3	is	be	AUX
bjmsr-2223	151	4	widely	widely	ADV
bjmsr-2223	151	5	embraced	embrace	VERB
bjmsr-2223	151	6	as	as	ADP
bjmsr-2223	151	7	an	an	DET
bjmsr-2223	151	8	economic	economic	ADJ
bjmsr-2223	151	9	development	development	NOUN
bjmsr-2223	151	10	tool	tool	NOUN
bjmsr-2223	151	11	in	in	ADP
bjmsr-2223	151	12	countries	country	NOUN
bjmsr-2223	151	13	like	like	ADP
bjmsr-2223	151	14	malaysia	malaysia	PROPN
bjmsr-2223	151	15	.	.	PUNCT
bjmsr-2223	152	1	facilitating	facilitate	VERB
bjmsr-2223	152	2	these	these	DET
bjmsr-2223	152	3	efforts	effort	NOUN
bjmsr-2223	152	4	,	,	PUNCT
bjmsr-2223	152	5	the	the	DET
bjmsr-2223	152	6	malaysian	malaysian	ADJ
bjmsr-2223	152	7	investment	investment	PROPN
bjmsr-2223	152	8	development	development	NOUN
bjmsr-2223	152	9	authority	authority	PROPN
bjmsr-2223	152	10	(	(	PUNCT
bjmsr-2223	152	11	mida	mida	PROPN
bjmsr-2223	152	12	)	)	PUNCT
bjmsr-2223	152	13	assumes	assume	VERB
bjmsr-2223	152	14	a	a	DET
bjmsr-2223	152	15	fundamental	fundamental	ADJ
bjmsr-2223	152	16	role	role	NOUN
bjmsr-2223	152	17	,	,	PUNCT
bjmsr-2223	152	18	overseeing	oversee	VERB
bjmsr-2223	152	19	the	the	DET
bjmsr-2223	152	20	promotion	promotion	NOUN
bjmsr-2223	152	21	and	and	CCONJ
bjmsr-2223	152	22	facilitation	facilitation	NOUN
bjmsr-2223	152	23	of	of	ADP
bjmsr-2223	152	24	both	both	CCONJ
bjmsr-2223	152	25	foreign	foreign	ADJ
bjmsr-2223	152	26	and	and	CCONJ
bjmsr-2223	152	27	domestic	domestic	ADJ
bjmsr-2223	152	28	investments	investment	NOUN
bjmsr-2223	152	29	in	in	ADP
bjmsr-2223	152	30	malaysia	malaysia	PROPN
bjmsr-2223	152	31	,	,	PUNCT
bjmsr-2223	152	32	including	include	VERB
bjmsr-2223	152	33	the	the	DET
bjmsr-2223	152	34	administration	administration	NOUN
bjmsr-2223	152	35	of	of	ADP
bjmsr-2223	152	36	tax	tax	NOUN
bjmsr-2223	152	37	incentives	incentive	NOUN
bjmsr-2223	152	38	.	.	PUNCT
bjmsr-2223	153	1	collaborating	collaborate	VERB
bjmsr-2223	153	2	with	with	ADP
bjmsr-2223	153	3	entities	entity	NOUN
bjmsr-2223	153	4	like	like	ADP
bjmsr-2223	153	5	the	the	DET
bjmsr-2223	153	6	ministry	ministry	PROPN
bjmsr-2223	153	7	of	of	ADP
bjmsr-2223	153	8	finance	finance	PROPN
bjmsr-2223	153	9	and	and	CCONJ
bjmsr-2223	153	10	the	the	DET
bjmsr-2223	153	11	inland	inland	ADJ
bjmsr-2223	153	12	revenue	revenue	NOUN
bjmsr-2223	153	13	board	board	NOUN
bjmsr-2223	153	14	,	,	PUNCT
bjmsr-2223	153	15	mida	mida	PROPN
bjmsr-2223	153	16	ensures	ensure	VERB
bjmsr-2223	153	17	an	an	DET
bjmsr-2223	153	18	environment	environment	NOUN
bjmsr-2223	153	19	conducive	conducive	ADJ
bjmsr-2223	153	20	to	to	ADP
bjmsr-2223	153	21	investment	investment	NOUN
bjmsr-2223	153	22	.	.	PUNCT
bjmsr-2223	154	1	various	various	ADJ
bjmsr-2223	154	2	tax	tax	NOUN
bjmsr-2223	154	3	incentives	incentive	NOUN
bjmsr-2223	154	4	,	,	PUNCT
bjmsr-2223	154	5	such	such	ADJ
bjmsr-2223	154	6	as	as	ADP
bjmsr-2223	154	7	pioneer	pioneer	NOUN
bjmsr-2223	154	8	status	status	NOUN
bjmsr-2223	154	9	,	,	PUNCT
bjmsr-2223	154	10	investment	investment	NOUN
bjmsr-2223	154	11	tax	tax	NOUN
bjmsr-2223	154	12	allowance	allowance	NOUN
bjmsr-2223	154	13	,	,	PUNCT
bjmsr-2223	154	14	and	and	CCONJ
bjmsr-2223	154	15	reinvestment	reinvestment	NOUN
bjmsr-2223	154	16	allowance	allowance	NOUN
bjmsr-2223	154	17	,	,	PUNCT
bjmsr-2223	154	18	are	be	AUX
bjmsr-2223	154	19	offered	offer	VERB
bjmsr-2223	154	20	to	to	ADP
bjmsr-2223	154	21	eligible	eligible	ADJ
bjmsr-2223	154	22	companies	company	NOUN
bjmsr-2223	154	23	and	and	CCONJ
bjmsr-2223	154	24	designed	design	VERB
bjmsr-2223	154	25	to	to	PART
bjmsr-2223	154	26	foster	foster	VERB
bjmsr-2223	154	27	investments	investment	NOUN
bjmsr-2223	154	28	in	in	ADP
bjmsr-2223	154	29	vital	vital	ADJ
bjmsr-2223	154	30	economic	economic	ADJ
bjmsr-2223	154	31	sectors	sector	NOUN
bjmsr-2223	154	32	.	.	PUNCT
bjmsr-2223	155	1	for	for	ADP
bjmsr-2223	155	2	instance	instance	NOUN
bjmsr-2223	155	3	,	,	PUNCT
bjmsr-2223	155	4	pioneer	pioneer	NOUN
bjmsr-2223	155	5	status	status	NOUN
bjmsr-2223	155	6	grants	grant	VERB
bjmsr-2223	155	7	a	a	DET
bjmsr-2223	155	8	70	70	NUM
bjmsr-2223	155	9	%	%	NOUN
bjmsr-2223	155	10	tax	tax	NOUN
bjmsr-2223	155	11	exemption	exemption	NOUN
bjmsr-2223	155	12	on	on	ADP
bjmsr-2223	155	13	the	the	DET
bjmsr-2223	155	14	company	company	NOUN
bjmsr-2223	155	15	's	's	PART
bjmsr-2223	155	16	statutory	statutory	ADJ
bjmsr-2223	155	17	income	income	NOUN
bjmsr-2223	155	18	over	over	ADP
bjmsr-2223	155	19	five	five	NUM
bjmsr-2223	155	20	years	year	NOUN
bjmsr-2223	155	21	,	,	PUNCT
bjmsr-2223	155	22	while	while	SCONJ
bjmsr-2223	155	23	investment	investment	NOUN
bjmsr-2223	155	24	tax	tax	NOUN
bjmsr-2223	155	25	allowance	allowance	NOUN
bjmsr-2223	155	26	allows	allow	VERB
bjmsr-2223	155	27	a	a	DET
bjmsr-2223	155	28	deduction	deduction	NOUN
bjmsr-2223	155	29	of	of	ADP
bjmsr-2223	155	30	60	60	NUM
bjmsr-2223	155	31	%	%	NOUN
bjmsr-2223	155	32	for	for	ADP
bjmsr-2223	155	33	qualifying	qualify	VERB
bjmsr-2223	155	34	capital	capital	NOUN
bjmsr-2223	155	35	expenditure	expenditure	NOUN
bjmsr-2223	155	36	within	within	ADP
bjmsr-2223	155	37	five	five	NUM
bjmsr-2223	155	38	years	year	NOUN
bjmsr-2223	155	39	from	from	ADP
bjmsr-2223	155	40	the	the	DET
bjmsr-2223	155	41	first	first	ADJ
bjmsr-2223	155	42	qualifying	qualify	VERB
bjmsr-2223	155	43	capital	capital	NOUN
bjmsr-2223	155	44	expenditure	expenditure	NOUN
bjmsr-2223	155	45	.	.	PUNCT
bjmsr-2223	156	1	reinvestment	reinvestment	NOUN
bjmsr-2223	156	2	allowance	allowance	NOUN
bjmsr-2223	156	3	offers	offer	VERB
bjmsr-2223	156	4	a	a	DET
bjmsr-2223	156	5	60	60	NUM
bjmsr-2223	156	6	%	%	NOUN
bjmsr-2223	156	7	deduction	deduction	NOUN
bjmsr-2223	156	8	for	for	ADP
bjmsr-2223	156	9	qualifying	qualify	VERB
bjmsr-2223	156	10	capital	capital	NOUN
bjmsr-2223	156	11	expenditure	expenditure	NOUN
bjmsr-2223	156	12	within	within	ADP
bjmsr-2223	156	13	twelve	twelve	NUM
bjmsr-2223	156	14	years	year	NOUN
bjmsr-2223	156	15	from	from	ADP
bjmsr-2223	156	16	the	the	DET
bjmsr-2223	156	17	initial	initial	ADJ
bjmsr-2223	156	18	expenditure	expenditure	NOUN
bjmsr-2223	156	19	.	.	PUNCT
bjmsr-2223	157	1	in	in	ADP
bjmsr-2223	157	2	addition	addition	NOUN
bjmsr-2223	157	3	to	to	ADP
bjmsr-2223	157	4	these	these	DET
bjmsr-2223	157	5	incentives	incentive	NOUN
bjmsr-2223	157	6	,	,	PUNCT
bjmsr-2223	157	7	mida	mida	PROPN
bjmsr-2223	157	8	supports	support	VERB
bjmsr-2223	157	9	investors	investor	NOUN
bjmsr-2223	157	10	in	in	ADP
bjmsr-2223	157	11	obtaining	obtain	VERB
bjmsr-2223	157	12	necessary	necessary	ADJ
bjmsr-2223	157	13	approvals	approval	NOUN
bjmsr-2223	157	14	and	and	CCONJ
bjmsr-2223	157	15	licenses	license	NOUN
bjmsr-2223	157	16	,	,	PUNCT
bjmsr-2223	157	17	such	such	ADJ
bjmsr-2223	157	18	as	as	ADP
bjmsr-2223	157	19	manufacturing	manufacture	VERB
bjmsr-2223	157	20	licenses	license	NOUN
bjmsr-2223	157	21	and	and	CCONJ
bjmsr-2223	157	22	expatriate	expatriate	ADJ
bjmsr-2223	157	23	posts	post	NOUN
bjmsr-2223	157	24	,	,	PUNCT
bjmsr-2223	157	25	facilitating	facilitate	VERB
bjmsr-2223	157	26	investments	investment	NOUN
bjmsr-2223	157	27	.	.	PUNCT
bjmsr-2223	158	1	this	this	DET
bjmsr-2223	158	2	incentive	incentive	NOUN
bjmsr-2223	158	3	-	-	PUNCT
bjmsr-2223	158	4	driven	drive	VERB
bjmsr-2223	158	5	approach	approach	NOUN
bjmsr-2223	158	6	has	have	AUX
bjmsr-2223	158	7	proven	prove	VERB
bjmsr-2223	158	8	successful	successful	ADJ
bjmsr-2223	158	9	in	in	ADP
bjmsr-2223	158	10	promoting	promote	VERB
bjmsr-2223	158	11	investments	investment	NOUN
bjmsr-2223	158	12	in	in	ADP
bjmsr-2223	158	13	targeted	target	VERB
bjmsr-2223	158	14	sectors	sector	NOUN
bjmsr-2223	158	15	of	of	ADP
bjmsr-2223	158	16	the	the	DET
bjmsr-2223	158	17	malaysian	malaysian	ADJ
bjmsr-2223	158	18	economy	economy	NOUN
bjmsr-2223	158	19	.	.	PUNCT
bjmsr-2223	159	1	research	research	NOUN
bjmsr-2223	159	2	indicates	indicate	VERB
bjmsr-2223	159	3	that	that	SCONJ
bjmsr-2223	159	4	tax	tax	NOUN
bjmsr-2223	159	5	incentives	incentive	NOUN
bjmsr-2223	159	6	can	can	AUX
bjmsr-2223	159	7	impact	impact	VERB
bjmsr-2223	159	8	firms	firm	NOUN
bjmsr-2223	159	9	'	'	PART
bjmsr-2223	159	10	effective	effective	ADJ
bjmsr-2223	159	11	tax	tax	NOUN
bjmsr-2223	159	12	rates	rate	NOUN
bjmsr-2223	159	13	(	(	PUNCT
bjmsr-2223	159	14	etrs	etrs	ADJ
bjmsr-2223	159	15	)	)	PUNCT
bjmsr-2223	159	16	and	and	CCONJ
bjmsr-2223	159	17	financial	financial	ADJ
bjmsr-2223	159	18	reporting	reporting	NOUN
bjmsr-2223	159	19	practices	practice	NOUN
bjmsr-2223	159	20	.	.	PUNCT
bjmsr-2223	160	1	for	for	ADP
bjmsr-2223	160	2	example	example	NOUN
bjmsr-2223	160	3	,	,	PUNCT
bjmsr-2223	160	4	bornemann	bornemann	PROPN
bjmsr-2223	160	5	et	et	PROPN
bjmsr-2223	160	6	al	al	PROPN
bjmsr-2223	160	7	.	.	PROPN
bjmsr-2223	161	1	(	(	PUNCT
bjmsr-2223	161	2	2023	2023	NUM
bjmsr-2223	161	3	)	)	PUNCT
bjmsr-2223	161	4	analyze	analyze	VERB
bjmsr-2223	161	5	the	the	DET
bjmsr-2223	161	6	impact	impact	NOUN
bjmsr-2223	161	7	of	of	ADP
bjmsr-2223	161	8	intellectual	intellectual	ADJ
bjmsr-2223	161	9	property	property	NOUN
bjmsr-2223	161	10	(	(	PUNCT
bjmsr-2223	161	11	ip	ip	NOUN
bjmsr-2223	161	12	)	)	PUNCT
bjmsr-2223	161	13	boxes	box	NOUN
bjmsr-2223	161	14	on	on	ADP
bjmsr-2223	161	15	innovative	innovative	ADJ
bjmsr-2223	161	16	activity	activity	NOUN
bjmsr-2223	161	17	and	and	CCONJ
bjmsr-2223	161	18	tax	tax	NOUN
bjmsr-2223	161	19	benefits	benefit	NOUN
bjmsr-2223	161	20	.	.	PUNCT
bjmsr-2223	162	1	their	their	PRON
bjmsr-2223	162	2	study	study	NOUN
bjmsr-2223	162	3	shows	show	VERB
bjmsr-2223	162	4	that	that	SCONJ
bjmsr-2223	162	5	adopting	adopt	VERB
bjmsr-2223	162	6	ip	ip	NOUN
bjmsr-2223	162	7	boxes	box	NOUN
bjmsr-2223	162	8	increases	increase	VERB
bjmsr-2223	162	9	innovative	innovative	ADJ
bjmsr-2223	162	10	activity	activity	NOUN
bjmsr-2223	162	11	,	,	PUNCT
bjmsr-2223	162	12	such	such	ADJ
bjmsr-2223	162	13	as	as	ADP
bjmsr-2223	162	14	patent	patent	NOUN
bjmsr-2223	162	15	applications	application	NOUN
bjmsr-2223	162	16	and	and	CCONJ
bjmsr-2223	162	17	grants	grant	NOUN
bjmsr-2223	162	18	,	,	PUNCT
bjmsr-2223	162	19	while	while	SCONJ
bjmsr-2223	162	20	also	also	ADV
bjmsr-2223	162	21	lowering	lower	VERB
bjmsr-2223	162	22	effective	effective	ADJ
bjmsr-2223	162	23	tax	tax	NOUN
bjmsr-2223	162	24	rates	rate	NOUN
bjmsr-2223	162	25	for	for	ADP
bjmsr-2223	162	26	firms	firm	NOUN
bjmsr-2223	162	27	with	with	ADP
bjmsr-2223	162	28	patents	patent	NOUN
bjmsr-2223	162	29	.	.	PUNCT
bjmsr-2223	163	1	the	the	DET
bjmsr-2223	163	2	findings	finding	NOUN
bjmsr-2223	163	3	suggest	suggest	VERB
bjmsr-2223	163	4	that	that	SCONJ
bjmsr-2223	163	5	ip	ip	NOUN
bjmsr-2223	163	6	boxes	box	NOUN
bjmsr-2223	163	7	can	can	AUX
bjmsr-2223	163	8	lead	lead	VERB
bjmsr-2223	163	9	to	to	ADP
bjmsr-2223	163	10	modest	modest	ADJ
bjmsr-2223	163	11	increases	increase	NOUN
bjmsr-2223	163	12	in	in	ADP
bjmsr-2223	163	13	innovative	innovative	ADJ
bjmsr-2223	163	14	activity	activity	NOUN
bjmsr-2223	163	15	and	and	CCONJ
bjmsr-2223	163	16	significant	significant	ADJ
bjmsr-2223	163	17	tax	tax	NOUN
bjmsr-2223	163	18	benefits	benefit	NOUN
bjmsr-2223	163	19	,	,	PUNCT
bjmsr-2223	163	20	particularly	particularly	ADV
bjmsr-2223	163	21	for	for	ADP
bjmsr-2223	163	22	multinational	multinational	ADJ
bjmsr-2223	163	23	firms	firm	NOUN
bjmsr-2223	163	24	.	.	PUNCT
bjmsr-2223	164	1	further	far	ADV
bjmsr-2223	164	2	,	,	PUNCT
bjmsr-2223	164	3	zhang	zhang	PROPN
bjmsr-2223	164	4	et	et	PROPN
bjmsr-2223	164	5	al	al	PROPN
bjmsr-2223	164	6	.	.	PROPN
bjmsr-2223	164	7	(	(	PUNCT
bjmsr-2223	164	8	2023	2023	NUM
bjmsr-2223	164	9	)	)	PUNCT
bjmsr-2223	164	10	explore	explore	VERB
bjmsr-2223	164	11	the	the	DET
bjmsr-2223	164	12	effect	effect	NOUN
bjmsr-2223	164	13	of	of	ADP
bjmsr-2223	164	14	local	local	ADJ
bjmsr-2223	164	15	fiscal	fiscal	ADJ
bjmsr-2223	164	16	pressure	pressure	NOUN
bjmsr-2223	164	17	on	on	ADP
bjmsr-2223	164	18	corporate	corporate	ADJ
bjmsr-2223	164	19	tax	tax	NOUN
bjmsr-2223	164	20	avoidance	avoidance	NOUN
bjmsr-2223	164	21	behaviour	behaviour	NOUN
bjmsr-2223	164	22	using	use	VERB
bjmsr-2223	164	23	the	the	DET
bjmsr-2223	164	24	abolition	abolition	NOUN
bjmsr-2223	164	25	of	of	ADP
bjmsr-2223	164	26	agricultural	agricultural	ADJ
bjmsr-2223	164	27	tax	tax	NOUN
bjmsr-2223	164	28	reform	reform	NOUN
bjmsr-2223	164	29	as	as	ADP
bjmsr-2223	164	30	a	a	DET
bjmsr-2223	164	31	quasi	quasi	ADJ
bjmsr-2223	164	32	-	-	ADJ
bjmsr-2223	164	33	natural	natural	ADJ
bjmsr-2223	164	34	experiment	experiment	NOUN
bjmsr-2223	164	35	.	.	PUNCT
bjmsr-2223	165	1	they	they	PRON
bjmsr-2223	165	2	find	find	VERB
bjmsr-2223	165	3	that	that	SCONJ
bjmsr-2223	165	4	sudden	sudden	ADJ
bjmsr-2223	165	5	loss	loss	NOUN
bjmsr-2223	165	6	of	of	ADP
bjmsr-2223	165	7	fiscal	fiscal	ADJ
bjmsr-2223	165	8	revenue	revenue	NOUN
bjmsr-2223	165	9	reduces	reduce	VERB
bjmsr-2223	165	10	tax	tax	NOUN
bjmsr-2223	165	11	evasion	evasion	NOUN
bjmsr-2223	165	12	by	by	ADP
bjmsr-2223	165	13	encouraging	encourage	VERB
bjmsr-2223	165	14	firms	firm	NOUN
bjmsr-2223	165	15	to	to	PART
bjmsr-2223	165	16	improve	improve	VERB
bjmsr-2223	165	17	productivity	productivity	NOUN
bjmsr-2223	165	18	.	.	PUNCT
bjmsr-2223	166	1	thus	thus	ADV
bjmsr-2223	166	2	,	,	PUNCT
bjmsr-2223	166	3	firms	firm	NOUN
bjmsr-2223	166	4	with	with	ADP
bjmsr-2223	166	5	mida	mida	PROPN
bjmsr-2223	166	6	status	status	NOUN
bjmsr-2223	166	7	often	often	ADV
bjmsr-2223	166	8	benefit	benefit	VERB
bjmsr-2223	166	9	from	from	ADP
bjmsr-2223	166	10	substantial	substantial	ADJ
bjmsr-2223	166	11	tax	tax	NOUN
bjmsr-2223	166	12	reductions	reduction	NOUN
bjmsr-2223	166	13	,	,	PUNCT
bjmsr-2223	166	14	potentially	potentially	ADV
bjmsr-2223	166	15	encouraging	encouraging	ADJ
bjmsr-2223	166	16	and	and	CCONJ
bjmsr-2223	166	17	discouraging	discourage	VERB
bjmsr-2223	166	18	the	the	DET
bjmsr-2223	166	19	need	need	NOUN
bjmsr-2223	166	20	for	for	ADP
bjmsr-2223	166	21	more	more	ADV
bjmsr-2223	166	22	aggressive	aggressive	ADJ
bjmsr-2223	166	23	tax	tax	NOUN
bjmsr-2223	166	24	avoidance	avoidance	NOUN
bjmsr-2223	166	25	.	.	PUNCT
bjmsr-2223	167	1	several	several	ADJ
bjmsr-2223	167	2	factors	factor	NOUN
bjmsr-2223	167	3	,	,	PUNCT
bjmsr-2223	167	4	including	include	VERB
bjmsr-2223	167	5	regulatory	regulatory	ADJ
bjmsr-2223	167	6	oversight	oversight	NOUN
bjmsr-2223	167	7	,	,	PUNCT
bjmsr-2223	167	8	corporate	corporate	ADJ
bjmsr-2223	167	9	governance	governance	NOUN
bjmsr-2223	167	10	,	,	PUNCT
bjmsr-2223	167	11	and	and	CCONJ
bjmsr-2223	167	12	the	the	DET
bjmsr-2223	167	13	firms	firm	NOUN
bjmsr-2223	167	14	'	'	PART
bjmsr-2223	167	15	strategic	strategic	ADJ
bjmsr-2223	167	16	objectives	objective	NOUN
bjmsr-2223	167	17	,	,	PUNCT
bjmsr-2223	167	18	influence	influence	VERB
bjmsr-2223	167	19	the	the	DET
bjmsr-2223	167	20	relationship	relationship	NOUN
bjmsr-2223	167	21	between	between	ADP
bjmsr-2223	167	22	tax	tax	NOUN
bjmsr-2223	167	23	incentives	incentive	NOUN
bjmsr-2223	167	24	and	and	CCONJ
bjmsr-2223	167	25	etrs	etrs	ADJ
bjmsr-2223	167	26	.	.	PUNCT
bjmsr-2223	168	1	noor	noor	PROPN
bjmsr-2223	168	2	et	et	PROPN
bjmsr-2223	168	3	al	al	PROPN
bjmsr-2223	168	4	.	.	PROPN
bjmsr-2223	169	1	(	(	PUNCT
bjmsr-2223	169	2	2008	2008	NUM
bjmsr-2223	169	3	)	)	PUNCT
bjmsr-2223	169	4	highlight	highlight	VERB
bjmsr-2223	169	5	that	that	SCONJ
bjmsr-2223	169	6	malaysian	malaysian	ADJ
bjmsr-2223	169	7	tax	tax	NOUN
bjmsr-2223	169	8	reforms	reform	NOUN
bjmsr-2223	169	9	aim	aim	VERB
bjmsr-2223	169	10	to	to	PART
bjmsr-2223	169	11	attract	attract	VERB
bjmsr-2223	169	12	foreign	foreign	ADJ
bjmsr-2223	169	13	investment	investment	NOUN
bjmsr-2223	169	14	and	and	CCONJ
bjmsr-2223	169	15	stimulate	stimulate	VERB
bjmsr-2223	169	16	economic	economic	ADJ
bjmsr-2223	169	17	growth	growth	NOUN
bjmsr-2223	169	18	by	by	ADP
bjmsr-2223	169	19	offering	offer	VERB
bjmsr-2223	169	20	various	various	ADJ
bjmsr-2223	169	21	tax	tax	NOUN
bjmsr-2223	169	22	incentives	incentive	NOUN
bjmsr-2223	169	23	.	.	PUNCT
bjmsr-2223	170	1	these	these	DET
bjmsr-2223	170	2	incentives	incentive	NOUN
bjmsr-2223	170	3	are	be	AUX
bjmsr-2223	170	4	intended	intend	VERB
bjmsr-2223	170	5	to	to	PART
bjmsr-2223	170	6	reduce	reduce	VERB
bjmsr-2223	170	7	the	the	DET
bjmsr-2223	170	8	effective	effective	ADJ
bjmsr-2223	170	9	tax	tax	NOUN
bjmsr-2223	170	10	burden	burden	NOUN
bjmsr-2223	170	11	on	on	ADP
bjmsr-2223	170	12	companies	company	NOUN
bjmsr-2223	170	13	,	,	PUNCT
bjmsr-2223	170	14	thereby	thereby	ADV
bjmsr-2223	170	15	enhancing	enhance	VERB
bjmsr-2223	170	16	their	their	PRON
bjmsr-2223	170	17	financial	financial	ADJ
bjmsr-2223	170	18	performance	performance	NOUN
bjmsr-2223	170	19	and	and	CCONJ
bjmsr-2223	170	20	competitive	competitive	ADJ
bjmsr-2223	170	21	edge	edge	NOUN
bjmsr-2223	170	22	.	.	PUNCT
bjmsr-2223	171	1	however	however	ADV
bjmsr-2223	171	2	,	,	PUNCT
bjmsr-2223	171	3	derashid	derashid	NOUN
bjmsr-2223	171	4	and	and	CCONJ
bjmsr-2223	171	5	zhang	zhang	PROPN
bjmsr-2223	171	6	(	(	PUNCT
bjmsr-2223	171	7	2003	2003	NUM
bjmsr-2223	171	8	)	)	PUNCT
bjmsr-2223	171	9	argue	argue	VERB
bjmsr-2223	171	10	that	that	SCONJ
bjmsr-2223	171	11	while	while	SCONJ
bjmsr-2223	171	12	these	these	PRON
bjmsr-2223	171	13	incentives	incentive	VERB
bjmsr-2223	171	14	ali	ali	PROPN
bjmsr-2223	171	15	et	et	PROPN
bjmsr-2223	171	16	al	al	PROPN
bjmsr-2223	171	17	.	.	PROPN
bjmsr-2223	171	18	,	,	PUNCT
bjmsr-2223	171	19	bangladesh	bangladesh	PROPN
bjmsr-2223	171	20	journal	journal	NOUN
bjmsr-2223	171	21	of	of	ADP
bjmsr-2223	171	22	multidisciplinary	multidisciplinary	ADJ
bjmsr-2223	171	23	scientific	scientific	ADJ
bjmsr-2223	171	24	research	research	NOUN
bjmsr-2223	171	25	9(2	9(2	NUM
bjmsr-2223	171	26	)	)	PUNCT
bjmsr-2223	171	27	(	(	PUNCT
bjmsr-2223	171	28	2024	2024	NUM
bjmsr-2223	171	29	)	)	PUNCT
bjmsr-2223	171	30	,	,	PUNCT
bjmsr-2223	171	31	30	30	NUM
bjmsr-2223	171	32	-	-	SYM
bjmsr-2223	171	33	44	44	NUM
bjmsr-2223	171	34	34	34	NUM
bjmsr-2223	171	35	can	can	AUX
bjmsr-2223	171	36	stimulate	stimulate	VERB
bjmsr-2223	171	37	investment	investment	NOUN
bjmsr-2223	171	38	,	,	PUNCT
bjmsr-2223	171	39	they	they	PRON
bjmsr-2223	171	40	might	might	AUX
bjmsr-2223	171	41	also	also	ADV
bjmsr-2223	171	42	encourage	encourage	VERB
bjmsr-2223	171	43	firms	firm	NOUN
bjmsr-2223	171	44	to	to	PART
bjmsr-2223	171	45	engage	engage	VERB
bjmsr-2223	171	46	in	in	ADP
bjmsr-2223	171	47	aggressive	aggressive	ADJ
bjmsr-2223	171	48	tax	tax	NOUN
bjmsr-2223	171	49	planning	planning	NOUN
bjmsr-2223	171	50	to	to	PART
bjmsr-2223	171	51	maximize	maximize	VERB
bjmsr-2223	171	52	their	their	PRON
bjmsr-2223	171	53	tax	tax	NOUN
bjmsr-2223	171	54	benefits	benefit	NOUN
bjmsr-2223	171	55	,	,	PUNCT
bjmsr-2223	171	56	potentially	potentially	ADV
bjmsr-2223	171	57	leading	lead	VERB
bjmsr-2223	171	58	to	to	ADP
bjmsr-2223	171	59	less	less	ADV
bjmsr-2223	171	60	transparent	transparent	ADJ
bjmsr-2223	171	61	financial	financial	ADJ
bjmsr-2223	171	62	reporting	reporting	NOUN
bjmsr-2223	171	63	.	.	PUNCT
bjmsr-2223	172	1	moreover	moreover	ADV
bjmsr-2223	172	2	,	,	PUNCT
bjmsr-2223	172	3	chien	chien	PROPN
bjmsr-2223	172	4	et	et	PROPN
bjmsr-2223	172	5	al	al	PROPN
bjmsr-2223	172	6	.	.	PROPN
bjmsr-2223	172	7	(	(	PUNCT
bjmsr-2223	172	8	2021	2021	NUM
bjmsr-2223	172	9	)	)	PUNCT
bjmsr-2223	172	10	find	find	VERB
bjmsr-2223	172	11	that	that	SCONJ
bjmsr-2223	172	12	tax	tax	NOUN
bjmsr-2223	172	13	incentives	incentive	NOUN
bjmsr-2223	172	14	in	in	ADP
bjmsr-2223	172	15	malaysia	malaysia	PROPN
bjmsr-2223	172	16	,	,	PUNCT
bjmsr-2223	172	17	such	such	ADJ
bjmsr-2223	172	18	as	as	ADP
bjmsr-2223	172	19	the	the	DET
bjmsr-2223	172	20	pioneer	pioneer	NOUN
bjmsr-2223	172	21	status	status	NOUN
bjmsr-2223	172	22	and	and	CCONJ
bjmsr-2223	172	23	investment	investment	NOUN
bjmsr-2223	172	24	tax	tax	NOUN
bjmsr-2223	172	25	allowance	allowance	NOUN
bjmsr-2223	172	26	,	,	PUNCT
bjmsr-2223	172	27	are	be	AUX
bjmsr-2223	172	28	associated	associate	VERB
bjmsr-2223	172	29	with	with	ADP
bjmsr-2223	172	30	lower	low	ADJ
bjmsr-2223	172	31	etrs	etrs	ADJ
bjmsr-2223	172	32	for	for	ADP
bjmsr-2223	172	33	recipient	recipient	NOUN
bjmsr-2223	172	34	firms	firm	NOUN
bjmsr-2223	172	35	.	.	PUNCT
bjmsr-2223	173	1	this	this	DET
bjmsr-2223	173	2	reduction	reduction	NOUN
bjmsr-2223	173	3	in	in	ADP
bjmsr-2223	173	4	tax	tax	NOUN
bjmsr-2223	173	5	liability	liability	NOUN
bjmsr-2223	173	6	provides	provide	VERB
bjmsr-2223	173	7	these	these	DET
bjmsr-2223	173	8	firms	firm	NOUN
bjmsr-2223	173	9	with	with	ADP
bjmsr-2223	173	10	additional	additional	ADJ
bjmsr-2223	173	11	resources	resource	NOUN
bjmsr-2223	173	12	to	to	PART
bjmsr-2223	173	13	reinvest	reinvest	VERB
bjmsr-2223	173	14	in	in	ADP
bjmsr-2223	173	15	their	their	PRON
bjmsr-2223	173	16	operations	operation	NOUN
bjmsr-2223	173	17	,	,	PUNCT
bjmsr-2223	173	18	theoretically	theoretically	ADV
bjmsr-2223	173	19	promoting	promote	VERB
bjmsr-2223	173	20	growth	growth	NOUN
bjmsr-2223	173	21	and	and	CCONJ
bjmsr-2223	173	22	innovation	innovation	NOUN
bjmsr-2223	173	23	.	.	PUNCT
bjmsr-2223	174	1	however	however	ADV
bjmsr-2223	174	2	,	,	PUNCT
bjmsr-2223	174	3	the	the	DET
bjmsr-2223	174	4	study	study	NOUN
bjmsr-2223	174	5	also	also	ADV
bjmsr-2223	174	6	notes	note	VERB
bjmsr-2223	174	7	that	that	SCONJ
bjmsr-2223	174	8	the	the	DET
bjmsr-2223	174	9	effectiveness	effectiveness	NOUN
bjmsr-2223	174	10	of	of	ADP
bjmsr-2223	174	11	these	these	DET
bjmsr-2223	174	12	incentives	incentive	NOUN
bjmsr-2223	174	13	depends	depend	VERB
bjmsr-2223	174	14	significantly	significantly	ADV
bjmsr-2223	174	15	on	on	ADP
bjmsr-2223	174	16	the	the	DET
bjmsr-2223	174	17	firms	firm	NOUN
bjmsr-2223	174	18	'	'	PART
bjmsr-2223	174	19	adherence	adherence	NOUN
bjmsr-2223	174	20	to	to	ADP
bjmsr-2223	174	21	compliance	compliance	NOUN
bjmsr-2223	174	22	requirements	requirement	NOUN
bjmsr-2223	174	23	and	and	CCONJ
bjmsr-2223	174	24	the	the	DET
bjmsr-2223	174	25	rigour	rigour	NOUN
bjmsr-2223	174	26	of	of	ADP
bjmsr-2223	174	27	regulatory	regulatory	ADJ
bjmsr-2223	174	28	enforcement	enforcement	NOUN
bjmsr-2223	174	29	.	.	PUNCT
bjmsr-2223	175	1	ghazinoory	ghazinoory	NOUN
bjmsr-2223	175	2	and	and	CCONJ
bjmsr-2223	175	3	hashemi	hashemi	NOUN
bjmsr-2223	175	4	(	(	PUNCT
bjmsr-2223	175	5	2021	2021	NUM
bjmsr-2223	175	6	)	)	PUNCT
bjmsr-2223	175	7	explore	explore	VERB
bjmsr-2223	175	8	the	the	DET
bjmsr-2223	175	9	impact	impact	NOUN
bjmsr-2223	175	10	of	of	ADP
bjmsr-2223	175	11	tax	tax	NOUN
bjmsr-2223	175	12	incentives	incentive	NOUN
bjmsr-2223	175	13	on	on	ADP
bjmsr-2223	175	14	corporate	corporate	ADJ
bjmsr-2223	175	15	growth	growth	NOUN
bjmsr-2223	175	16	,	,	PUNCT
bjmsr-2223	175	17	noting	note	VERB
bjmsr-2223	175	18	that	that	SCONJ
bjmsr-2223	175	19	while	while	SCONJ
bjmsr-2223	175	20	these	these	DET
bjmsr-2223	175	21	incentives	incentive	NOUN
bjmsr-2223	175	22	can	can	AUX
bjmsr-2223	175	23	promote	promote	VERB
bjmsr-2223	175	24	investment	investment	NOUN
bjmsr-2223	175	25	and	and	CCONJ
bjmsr-2223	175	26	economic	economic	ADJ
bjmsr-2223	175	27	development	development	NOUN
bjmsr-2223	175	28	,	,	PUNCT
bjmsr-2223	175	29	they	they	PRON
bjmsr-2223	175	30	also	also	ADV
bjmsr-2223	175	31	create	create	VERB
bjmsr-2223	175	32	opportunities	opportunity	NOUN
bjmsr-2223	175	33	for	for	ADP
bjmsr-2223	175	34	earnings	earning	NOUN
bjmsr-2223	175	35	management	management	NOUN
bjmsr-2223	175	36	.	.	PUNCT
bjmsr-2223	176	1	firms	firm	NOUN
bjmsr-2223	176	2	may	may	AUX
bjmsr-2223	176	3	manipulate	manipulate	VERB
bjmsr-2223	176	4	their	their	PRON
bjmsr-2223	176	5	financial	financial	ADJ
bjmsr-2223	176	6	statements	statement	NOUN
bjmsr-2223	176	7	to	to	PART
bjmsr-2223	176	8	appear	appear	VERB
bjmsr-2223	176	9	compliant	compliant	ADJ
bjmsr-2223	176	10	with	with	ADP
bjmsr-2223	176	11	tax	tax	NOUN
bjmsr-2223	176	12	incentive	incentive	NOUN
bjmsr-2223	176	13	requirements	requirement	NOUN
bjmsr-2223	176	14	,	,	PUNCT
bjmsr-2223	176	15	thereby	thereby	ADV
bjmsr-2223	176	16	securing	secure	VERB
bjmsr-2223	176	17	tax	tax	NOUN
bjmsr-2223	176	18	benefits	benefit	NOUN
bjmsr-2223	176	19	while	while	SCONJ
bjmsr-2223	176	20	potentially	potentially	ADV
bjmsr-2223	176	21	obscuring	obscure	VERB
bjmsr-2223	176	22	their	their	PRON
bjmsr-2223	176	23	financial	financial	ADJ
bjmsr-2223	176	24	position	position	NOUN
bjmsr-2223	176	25	.	.	PUNCT
bjmsr-2223	177	1	this	this	DET
bjmsr-2223	177	2	dual	dual	ADJ
bjmsr-2223	177	3	effect	effect	NOUN
bjmsr-2223	177	4	underscores	underscore	VERB
bjmsr-2223	177	5	the	the	DET
bjmsr-2223	177	6	complexity	complexity	NOUN
bjmsr-2223	177	7	of	of	ADP
bjmsr-2223	177	8	tax	tax	NOUN
bjmsr-2223	177	9	incentives	incentive	NOUN
bjmsr-2223	177	10	as	as	ADP
bjmsr-2223	177	11	both	both	CCONJ
bjmsr-2223	177	12	a	a	DET
bjmsr-2223	177	13	tool	tool	NOUN
bjmsr-2223	177	14	for	for	ADP
bjmsr-2223	177	15	economic	economic	ADJ
bjmsr-2223	177	16	stimulation	stimulation	NOUN
bjmsr-2223	177	17	and	and	CCONJ
bjmsr-2223	177	18	a	a	DET
bjmsr-2223	177	19	potential	potential	ADJ
bjmsr-2223	177	20	catalyst	catalyst	NOUN
bjmsr-2223	177	21	for	for	ADP
bjmsr-2223	177	22	financial	financial	ADJ
bjmsr-2223	177	23	manipulation	manipulation	NOUN
bjmsr-2223	177	24	.	.	PUNCT
bjmsr-2223	178	1	studies	study	NOUN
bjmsr-2223	178	2	on	on	ADP
bjmsr-2223	178	3	the	the	DET
bjmsr-2223	178	4	relationship	relationship	NOUN
bjmsr-2223	178	5	between	between	ADP
bjmsr-2223	178	6	tax	tax	NOUN
bjmsr-2223	178	7	incentives	incentive	NOUN
bjmsr-2223	178	8	,	,	PUNCT
bjmsr-2223	178	9	effective	effective	ADJ
bjmsr-2223	178	10	tax	tax	NOUN
bjmsr-2223	178	11	rates	rate	NOUN
bjmsr-2223	178	12	,	,	PUNCT
bjmsr-2223	178	13	and	and	CCONJ
bjmsr-2223	178	14	earnings	earning	NOUN
bjmsr-2223	178	15	management	management	NOUN
bjmsr-2223	178	16	present	present	VERB
bjmsr-2223	178	17	a	a	DET
bjmsr-2223	178	18	complex	complex	ADJ
bjmsr-2223	178	19	picture	picture	NOUN
bjmsr-2223	178	20	.	.	PUNCT
bjmsr-2223	179	1	while	while	SCONJ
bjmsr-2223	179	2	tax	tax	NOUN
bjmsr-2223	179	3	incentives	incentive	NOUN
bjmsr-2223	179	4	can	can	AUX
bjmsr-2223	179	5	reduce	reduce	VERB
bjmsr-2223	179	6	tax	tax	NOUN
bjmsr-2223	179	7	burdens	burden	NOUN
bjmsr-2223	179	8	and	and	CCONJ
bjmsr-2223	179	9	promote	promote	VERB
bjmsr-2223	179	10	investment	investment	NOUN
bjmsr-2223	179	11	,	,	PUNCT
bjmsr-2223	179	12	they	they	PRON
bjmsr-2223	179	13	also	also	ADV
bjmsr-2223	179	14	have	have	VERB
bjmsr-2223	179	15	the	the	DET
bjmsr-2223	179	16	potential	potential	NOUN
bjmsr-2223	179	17	to	to	PART
bjmsr-2223	179	18	either	either	CCONJ
bjmsr-2223	179	19	encourage	encourage	VERB
bjmsr-2223	179	20	or	or	CCONJ
bjmsr-2223	179	21	discourage	discourage	VERB
bjmsr-2223	179	22	earnings	earning	NOUN
bjmsr-2223	179	23	management	management	NOUN
bjmsr-2223	179	24	and	and	CCONJ
bjmsr-2223	179	25	financial	financial	ADJ
bjmsr-2223	179	26	manipulation	manipulation	NOUN
bjmsr-2223	179	27	.	.	PUNCT
bjmsr-2223	180	1	this	this	DET
bjmsr-2223	180	2	notion	notion	NOUN
bjmsr-2223	180	3	has	have	VERB
bjmsr-2223	180	4	yet	yet	ADV
bjmsr-2223	180	5	to	to	PART
bjmsr-2223	180	6	be	be	AUX
bjmsr-2223	180	7	fully	fully	ADV
bjmsr-2223	180	8	understood	understand	VERB
bjmsr-2223	180	9	in	in	ADP
bjmsr-2223	180	10	the	the	DET
bjmsr-2223	180	11	existing	exist	VERB
bjmsr-2223	180	12	literature	literature	NOUN
bjmsr-2223	180	13	.	.	PUNCT
bjmsr-2223	181	1	in	in	ADP
bjmsr-2223	181	2	the	the	DET
bjmsr-2223	181	3	context	context	NOUN
bjmsr-2223	181	4	of	of	ADP
bjmsr-2223	181	5	malaysian	malaysian	ADJ
bjmsr-2223	181	6	public	public	ADJ
bjmsr-2223	181	7	firms	firm	NOUN
bjmsr-2223	181	8	,	,	PUNCT
bjmsr-2223	181	9	the	the	DET
bjmsr-2223	181	10	impact	impact	NOUN
bjmsr-2223	181	11	of	of	ADP
bjmsr-2223	181	12	mida	mida	PROPN
bjmsr-2223	181	13	status	status	NOUN
bjmsr-2223	181	14	on	on	ADP
bjmsr-2223	181	15	effective	effective	ADJ
bjmsr-2223	181	16	tax	tax	NOUN
bjmsr-2223	181	17	rates	rate	NOUN
bjmsr-2223	181	18	(	(	PUNCT
bjmsr-2223	181	19	etrs	etrs	ADJ
bjmsr-2223	181	20	)	)	PUNCT
bjmsr-2223	181	21	and	and	CCONJ
bjmsr-2223	181	22	earnings	earning	NOUN
bjmsr-2223	181	23	management	management	NOUN
bjmsr-2223	181	24	is	be	AUX
bjmsr-2223	181	25	particularly	particularly	ADV
bjmsr-2223	181	26	significant	significant	ADJ
bjmsr-2223	181	27	.	.	PUNCT
bjmsr-2223	182	1	while	while	SCONJ
bjmsr-2223	182	2	tax	tax	NOUN
bjmsr-2223	182	3	incentives	incentive	NOUN
bjmsr-2223	182	4	can	can	AUX
bjmsr-2223	182	5	provide	provide	VERB
bjmsr-2223	182	6	substantial	substantial	ADJ
bjmsr-2223	182	7	financial	financial	ADJ
bjmsr-2223	182	8	benefits	benefit	NOUN
bjmsr-2223	182	9	to	to	ADP
bjmsr-2223	182	10	recipient	recipient	NOUN
bjmsr-2223	182	11	firms	firm	NOUN
bjmsr-2223	182	12	,	,	PUNCT
bjmsr-2223	182	13	ensuring	ensure	VERB
bjmsr-2223	182	14	these	these	DET
bjmsr-2223	182	15	incentives	incentive	NOUN
bjmsr-2223	182	16	do	do	AUX
bjmsr-2223	182	17	not	not	PART
bjmsr-2223	182	18	lead	lead	VERB
bjmsr-2223	182	19	to	to	ADP
bjmsr-2223	182	20	manipulative	manipulative	ADJ
bjmsr-2223	182	21	financial	financial	ADJ
bjmsr-2223	182	22	practices	practice	NOUN
bjmsr-2223	182	23	is	be	AUX
bjmsr-2223	182	24	crucial	crucial	ADJ
bjmsr-2223	182	25	.	.	PUNCT
bjmsr-2223	183	1	this	this	PRON
bjmsr-2223	183	2	requires	require	VERB
bjmsr-2223	183	3	robust	robust	ADJ
bjmsr-2223	183	4	regulatory	regulatory	ADJ
bjmsr-2223	183	5	frameworks	framework	NOUN
bjmsr-2223	183	6	and	and	CCONJ
bjmsr-2223	183	7	effective	effective	ADJ
bjmsr-2223	183	8	corporate	corporate	ADJ
bjmsr-2223	183	9	governance	governance	NOUN
bjmsr-2223	183	10	mechanisms	mechanism	NOUN
bjmsr-2223	183	11	to	to	PART
bjmsr-2223	183	12	monitor	monitor	VERB
bjmsr-2223	183	13	and	and	CCONJ
bjmsr-2223	183	14	control	control	VERB
bjmsr-2223	183	15	managerial	managerial	ADJ
bjmsr-2223	183	16	behaviour	behaviour	NOUN
bjmsr-2223	183	17	,	,	PUNCT
bjmsr-2223	183	18	thereby	thereby	ADV
bjmsr-2223	183	19	enhancing	enhance	VERB
bjmsr-2223	183	20	the	the	DET
bjmsr-2223	183	21	transparency	transparency	NOUN
bjmsr-2223	183	22	and	and	CCONJ
bjmsr-2223	183	23	reliability	reliability	NOUN
bjmsr-2223	183	24	of	of	ADP
bjmsr-2223	183	25	financial	financial	ADJ
bjmsr-2223	183	26	reporting	reporting	NOUN
bjmsr-2223	183	27	.	.	PUNCT
bjmsr-2223	184	1	thus	thus	ADV
bjmsr-2223	184	2	,	,	PUNCT
bjmsr-2223	184	3	this	this	DET
bjmsr-2223	184	4	study	study	NOUN
bjmsr-2223	184	5	aims	aim	VERB
bjmsr-2223	184	6	to	to	PART
bjmsr-2223	184	7	examine	examine	VERB
bjmsr-2223	184	8	the	the	DET
bjmsr-2223	184	9	impact	impact	NOUN
bjmsr-2223	184	10	of	of	ADP
bjmsr-2223	184	11	the	the	DET
bjmsr-2223	184	12	status	status	NOUN
bjmsr-2223	184	13	of	of	ADP
bjmsr-2223	184	14	tax	tax	NOUN
bjmsr-2223	184	15	incentives	incentive	NOUN
bjmsr-2223	184	16	received	receive	VERB
bjmsr-2223	184	17	on	on	ADP
bjmsr-2223	184	18	earnings	earning	NOUN
bjmsr-2223	184	19	management	management	NOUN
bjmsr-2223	184	20	and	and	CCONJ
bjmsr-2223	184	21	effective	effective	ADJ
bjmsr-2223	184	22	tax	tax	NOUN
bjmsr-2223	184	23	rates	rate	NOUN
bjmsr-2223	184	24	in	in	ADP
bjmsr-2223	184	25	malaysian	malaysian	ADJ
bjmsr-2223	184	26	public	public	ADJ
bjmsr-2223	184	27	firms	firm	NOUN
bjmsr-2223	184	28	.	.	PUNCT
bjmsr-2223	185	1	specifically	specifically	ADV
bjmsr-2223	185	2	,	,	PUNCT
bjmsr-2223	185	3	it	it	PRON
bjmsr-2223	185	4	investigates	investigate	VERB
bjmsr-2223	185	5	the	the	DET
bjmsr-2223	185	6	relationship	relationship	NOUN
bjmsr-2223	185	7	between	between	ADP
bjmsr-2223	185	8	tax	tax	NOUN
bjmsr-2223	185	9	incentive	incentive	NOUN
bjmsr-2223	185	10	status	status	NOUN
bjmsr-2223	185	11	(	(	PUNCT
bjmsr-2223	185	12	mida	mida	PROPN
bjmsr-2223	185	13	)	)	PUNCT
bjmsr-2223	185	14	,	,	PUNCT
bjmsr-2223	185	15	effective	effective	ADJ
bjmsr-2223	185	16	tax	tax	NOUN
bjmsr-2223	185	17	rates	rate	NOUN
bjmsr-2223	185	18	,	,	PUNCT
bjmsr-2223	185	19	and	and	CCONJ
bjmsr-2223	185	20	the	the	DET
bjmsr-2223	185	21	magnitude	magnitude	NOUN
bjmsr-2223	185	22	of	of	ADP
bjmsr-2223	185	23	discretionary	discretionary	ADJ
bjmsr-2223	185	24	accruals	accrual	NOUN
bjmsr-2223	185	25	.	.	PUNCT
bjmsr-2223	186	1	building	build	VERB
bjmsr-2223	186	2	on	on	ADP
bjmsr-2223	186	3	insights	insight	NOUN
bjmsr-2223	186	4	from	from	ADP
bjmsr-2223	186	5	the	the	DET
bjmsr-2223	186	6	literature	literature	NOUN
bjmsr-2223	186	7	,	,	PUNCT
bjmsr-2223	186	8	the	the	DET
bjmsr-2223	186	9	following	follow	VERB
bjmsr-2223	186	10	hypotheses	hypothesis	NOUN
bjmsr-2223	186	11	are	be	AUX
bjmsr-2223	186	12	formulated	formulate	VERB
bjmsr-2223	186	13	:	:	PUNCT
bjmsr-2223	186	14	h1	h1	NOUN
bjmsr-2223	186	15	:	:	PUNCT
bjmsr-2223	186	16	there	there	PRON
bjmsr-2223	186	17	is	be	VERB
bjmsr-2223	186	18	a	a	DET
bjmsr-2223	186	19	significant	significant	ADJ
bjmsr-2223	186	20	and	and	CCONJ
bjmsr-2223	186	21	negative	negative	ADJ
bjmsr-2223	186	22	relationship	relationship	NOUN
bjmsr-2223	186	23	between	between	ADP
bjmsr-2223	186	24	effective	effective	ADJ
bjmsr-2223	186	25	tax	tax	NOUN
bjmsr-2223	186	26	rate	rate	NOUN
bjmsr-2223	186	27	and	and	CCONJ
bjmsr-2223	186	28	discretionary	discretionary	ADJ
bjmsr-2223	186	29	accruals	accrual	NOUN
bjmsr-2223	186	30	earnings	earning	NOUN
bjmsr-2223	186	31	management	management	NOUN
bjmsr-2223	186	32	.	.	PUNCT
bjmsr-2223	187	1	h2	h2	NOUN
bjmsr-2223	187	2	:	:	PUNCT
bjmsr-2223	187	3	there	there	PRON
bjmsr-2223	187	4	is	be	VERB
bjmsr-2223	187	5	a	a	DET
bjmsr-2223	187	6	significant	significant	ADJ
bjmsr-2223	187	7	relationship	relationship	NOUN
bjmsr-2223	187	8	between	between	ADP
bjmsr-2223	187	9	a	a	DET
bjmsr-2223	187	10	firm	firm	NOUN
bjmsr-2223	187	11	’s	’s	PART
bjmsr-2223	187	12	tax	tax	NOUN
bjmsr-2223	187	13	incentive	incentive	NOUN
bjmsr-2223	187	14	recipient	recipient	NOUN
bjmsr-2223	187	15	status	status	NOUN
bjmsr-2223	187	16	(	(	PUNCT
bjmsr-2223	187	17	mida	mida	PROPN
bjmsr-2223	187	18	)	)	PUNCT
bjmsr-2223	187	19	and	and	CCONJ
bjmsr-2223	187	20	the	the	DET
bjmsr-2223	187	21	magnitude	magnitude	NOUN
bjmsr-2223	187	22	of	of	ADP
bjmsr-2223	187	23	discretionary	discretionary	ADJ
bjmsr-2223	187	24	accruals	accrual	NOUN
bjmsr-2223	187	25	(	(	PUNCT
bjmsr-2223	187	26	earnings	earning	NOUN
bjmsr-2223	187	27	management	management	NOUN
bjmsr-2223	187	28	)	)	PUNCT
bjmsr-2223	187	29	.	.	PUNCT
bjmsr-2223	188	1	h3	h3	NOUN
bjmsr-2223	188	2	:	:	PUNCT
bjmsr-2223	188	3	there	there	PRON
bjmsr-2223	188	4	is	be	VERB
bjmsr-2223	188	5	a	a	DET
bjmsr-2223	188	6	significant	significant	ADJ
bjmsr-2223	188	7	difference	difference	NOUN
bjmsr-2223	188	8	in	in	ADP
bjmsr-2223	188	9	the	the	DET
bjmsr-2223	188	10	effective	effective	ADJ
bjmsr-2223	188	11	tax	tax	NOUN
bjmsr-2223	188	12	rates	rate	NOUN
bjmsr-2223	188	13	between	between	ADP
bjmsr-2223	188	14	malaysian	malaysian	ADJ
bjmsr-2223	188	15	public	public	ADJ
bjmsr-2223	188	16	firms	firm	NOUN
bjmsr-2223	188	17	with	with	ADP
bjmsr-2223	188	18	mida	mida	PROPN
bjmsr-2223	188	19	status	status	NOUN
bjmsr-2223	188	20	and	and	CCONJ
bjmsr-2223	188	21	those	those	PRON
bjmsr-2223	188	22	without	without	ADP
bjmsr-2223	188	23	mida	mida	PROPN
bjmsr-2223	188	24	status	status	PROPN
bjmsr-2223	188	25	.	.	PUNCT
bjmsr-2223	189	1	materials	material	NOUN
bjmsr-2223	189	2	and	and	CCONJ
bjmsr-2223	189	3	methods	method	NOUN
bjmsr-2223	189	4	research	research	NOUN
bjmsr-2223	189	5	design	design	NOUN
bjmsr-2223	189	6	this	this	DET
bjmsr-2223	189	7	study	study	NOUN
bjmsr-2223	189	8	investigates	investigate	VERB
bjmsr-2223	189	9	the	the	DET
bjmsr-2223	189	10	relationship	relationship	NOUN
bjmsr-2223	189	11	between	between	ADP
bjmsr-2223	189	12	tax	tax	NOUN
bjmsr-2223	189	13	avoidance	avoidance	NOUN
bjmsr-2223	189	14	and	and	CCONJ
bjmsr-2223	189	15	earnings	earning	NOUN
bjmsr-2223	189	16	management	management	NOUN
bjmsr-2223	189	17	among	among	ADP
bjmsr-2223	189	18	malaysian	malaysian	ADJ
bjmsr-2223	189	19	public	public	ADJ
bjmsr-2223	189	20	firms	firm	NOUN
bjmsr-2223	189	21	listed	list	VERB
bjmsr-2223	189	22	on	on	ADP
bjmsr-2223	189	23	the	the	DET
bjmsr-2223	189	24	kuala	kuala	PROPN
bjmsr-2223	189	25	lumpur	lumpur	PROPN
bjmsr-2223	189	26	stock	stock	PROPN
bjmsr-2223	189	27	exchange	exchange	PROPN
bjmsr-2223	189	28	(	(	PUNCT
bjmsr-2223	189	29	klse	klse	NOUN
bjmsr-2223	189	30	)	)	PUNCT
bjmsr-2223	189	31	for	for	ADP
bjmsr-2223	189	32	the	the	DET
bjmsr-2223	189	33	financial	financial	ADJ
bjmsr-2223	189	34	year	year	NOUN
bjmsr-2223	189	35	2017	2017	NUM
bjmsr-2223	189	36	.	.	PUNCT
bjmsr-2223	190	1	the	the	DET
bjmsr-2223	190	2	stable	stable	ADJ
bjmsr-2223	190	3	financial	financial	ADJ
bjmsr-2223	190	4	reporting	reporting	NOUN
bjmsr-2223	190	5	environment	environment	NOUN
bjmsr-2223	190	6	justifies	justify	VERB
bjmsr-2223	190	7	the	the	DET
bjmsr-2223	190	8	choice	choice	NOUN
bjmsr-2223	190	9	of	of	ADP
bjmsr-2223	190	10	2017	2017	NUM
bjmsr-2223	190	11	before	before	ADP
bjmsr-2223	190	12	significant	significant	ADJ
bjmsr-2223	190	13	accounting	accounting	NOUN
bjmsr-2223	190	14	changes	change	NOUN
bjmsr-2223	190	15	(	(	PUNCT
bjmsr-2223	190	16	mfrs	mfrs	NOUN
bjmsr-2223	190	17	15	15	NUM
bjmsr-2223	190	18	and	and	CCONJ
bjmsr-2223	190	19	mfrs	mfrs	NOUN
bjmsr-2223	190	20	16	16	NUM
bjmsr-2223	190	21	)	)	PUNCT
bjmsr-2223	190	22	,	,	PUNCT
bjmsr-2223	190	23	political	political	ADJ
bjmsr-2223	190	24	shifts	shift	NOUN
bjmsr-2223	190	25	in	in	ADP
bjmsr-2223	190	26	2018	2018	NUM
bjmsr-2223	190	27	,	,	PUNCT
bjmsr-2223	190	28	and	and	CCONJ
bjmsr-2223	190	29	the	the	DET
bjmsr-2223	190	30	disruptions	disruption	NOUN
bjmsr-2223	190	31	caused	cause	VERB
bjmsr-2223	190	32	by	by	ADP
bjmsr-2223	190	33	the	the	DET
bjmsr-2223	190	34	covid-19	covid-19	PROPN
bjmsr-2223	190	35	pandemic	pandemic	NOUN
bjmsr-2223	190	36	starting	starting	NOUN
bjmsr-2223	190	37	in	in	ADP
bjmsr-2223	190	38	2020	2020	NUM
bjmsr-2223	190	39	.	.	PUNCT
bjmsr-2223	191	1	by	by	ADP
bjmsr-2223	191	2	focusing	focus	VERB
bjmsr-2223	191	3	on	on	ADP
bjmsr-2223	191	4	2017	2017	NUM
bjmsr-2223	191	5	,	,	PUNCT
bjmsr-2223	191	6	the	the	DET
bjmsr-2223	191	7	study	study	NOUN
bjmsr-2223	191	8	avoids	avoid	VERB
bjmsr-2223	191	9	these	these	DET
bjmsr-2223	191	10	confounding	confound	VERB
bjmsr-2223	191	11	factors	factor	NOUN
bjmsr-2223	191	12	,	,	PUNCT
bjmsr-2223	191	13	allowing	allow	VERB
bjmsr-2223	191	14	for	for	ADP
bjmsr-2223	191	15	a	a	DET
bjmsr-2223	191	16	more	more	ADV
bjmsr-2223	191	17	precise	precise	ADJ
bjmsr-2223	191	18	analysis	analysis	NOUN
bjmsr-2223	191	19	of	of	ADP
bjmsr-2223	191	20	corporate	corporate	ADJ
bjmsr-2223	191	21	behaviour	behaviour	NOUN
bjmsr-2223	191	22	and	and	CCONJ
bjmsr-2223	191	23	financial	financial	ADJ
bjmsr-2223	191	24	reporting	reporting	NOUN
bjmsr-2223	191	25	practices	practice	NOUN
bjmsr-2223	191	26	.	.	PUNCT
bjmsr-2223	192	1	sample	sample	NOUN
bjmsr-2223	192	2	selection	selection	NOUN
bjmsr-2223	192	3	the	the	DET
bjmsr-2223	192	4	study	study	NOUN
bjmsr-2223	192	5	initially	initially	ADV
bjmsr-2223	192	6	targeted	target	VERB
bjmsr-2223	192	7	all	all	DET
bjmsr-2223	192	8	malaysian	malaysian	ADJ
bjmsr-2223	192	9	public	public	ADJ
bjmsr-2223	192	10	firms	firm	NOUN
bjmsr-2223	192	11	listed	list	VERB
bjmsr-2223	192	12	on	on	ADP
bjmsr-2223	192	13	the	the	DET
bjmsr-2223	192	14	klse	klse	NOUN
bjmsr-2223	192	15	as	as	ADP
bjmsr-2223	192	16	of	of	ADP
bjmsr-2223	192	17	december	december	PROPN
bjmsr-2223	192	18	2017	2017	NUM
bjmsr-2223	192	19	.	.	PUNCT
bjmsr-2223	193	1	from	from	ADP
bjmsr-2223	193	2	these	these	PRON
bjmsr-2223	193	3	,	,	PUNCT
bjmsr-2223	193	4	390	390	NUM
bjmsr-2223	193	5	firms	firm	NOUN
bjmsr-2223	193	6	across	across	ADP
bjmsr-2223	193	7	11	11	NUM
bjmsr-2223	193	8	sectors	sector	NOUN
bjmsr-2223	193	9	were	be	AUX
bjmsr-2223	193	10	randomly	randomly	ADV
bjmsr-2223	193	11	selected	select	VERB
bjmsr-2223	193	12	based	base	VERB
bjmsr-2223	193	13	on	on	ADP
bjmsr-2223	193	14	their	their	PRON
bjmsr-2223	193	15	core	core	NOUN
bjmsr-2223	193	16	business	business	NOUN
bjmsr-2223	193	17	activities	activity	NOUN
bjmsr-2223	193	18	,	,	PUNCT
bjmsr-2223	193	19	and	and	CCONJ
bjmsr-2223	193	20	utilities	utility	NOUN
bjmsr-2223	193	21	and	and	CCONJ
bjmsr-2223	193	22	financial	financial	ADJ
bjmsr-2223	193	23	firms	firm	NOUN
bjmsr-2223	193	24	were	be	AUX
bjmsr-2223	193	25	excluded	exclude	VERB
bjmsr-2223	193	26	due	due	ADP
bjmsr-2223	193	27	to	to	ADP
bjmsr-2223	193	28	their	their	PRON
bjmsr-2223	193	29	unique	unique	ADJ
bjmsr-2223	193	30	tax	tax	NOUN
bjmsr-2223	193	31	planning	planning	NOUN
bjmsr-2223	193	32	opportunities	opportunity	NOUN
bjmsr-2223	193	33	and	and	CCONJ
bjmsr-2223	193	34	incentives	incentive	NOUN
bjmsr-2223	193	35	.	.	PUNCT
bjmsr-2223	194	1	further	further	ADJ
bjmsr-2223	194	2	exclusions	exclusion	NOUN
bjmsr-2223	194	3	were	be	AUX
bjmsr-2223	194	4	made	make	VERB
bjmsr-2223	194	5	for	for	ADP
bjmsr-2223	194	6	firms	firm	NOUN
bjmsr-2223	194	7	with	with	ADP
bjmsr-2223	194	8	net	net	ADJ
bjmsr-2223	194	9	operating	operating	NOUN
bjmsr-2223	194	10	losses	loss	NOUN
bjmsr-2223	194	11	or	or	CCONJ
bjmsr-2223	194	12	negative	negative	ADJ
bjmsr-2223	194	13	cash	cash	NOUN
bjmsr-2223	194	14	flow	flow	NOUN
bjmsr-2223	194	15	(	(	PUNCT
bjmsr-2223	194	16	gupta	gupta	PROPN
bjmsr-2223	194	17	&	&	CCONJ
bjmsr-2223	194	18	newberry	newberry	PROPN
bjmsr-2223	194	19	,	,	PUNCT
bjmsr-2223	194	20	1997	1997	NUM
bjmsr-2223	194	21	;	;	PUNCT
bjmsr-2223	194	22	kim	kim	PROPN
bjmsr-2223	194	23	&	&	CCONJ
bjmsr-2223	194	24	limpaphayom	limpaphayom	PROPN
bjmsr-2223	194	25	,	,	PUNCT
bjmsr-2223	194	26	1998	1998	NUM
bjmsr-2223	194	27	)	)	PUNCT
bjmsr-2223	194	28	,	,	PUNCT
bjmsr-2223	194	29	negative	negative	ADJ
bjmsr-2223	194	30	pretax	pretax	ADJ
bjmsr-2223	194	31	income	income	NOUN
bjmsr-2223	194	32	(	(	PUNCT
bjmsr-2223	194	33	rohaya	rohaya	NOUN
bjmsr-2223	194	34	et	et	PROPN
bjmsr-2223	194	35	al	al	PROPN
bjmsr-2223	194	36	.	.	PROPN
bjmsr-2223	194	37	,	,	PUNCT
bjmsr-2223	194	38	2010	2010	NUM
bjmsr-2223	194	39	)	)	PUNCT
bjmsr-2223	194	40	,	,	PUNCT
bjmsr-2223	194	41	effective	effective	ADJ
bjmsr-2223	194	42	tax	tax	NOUN
bjmsr-2223	194	43	rates	rate	NOUN
bjmsr-2223	194	44	(	(	PUNCT
bjmsr-2223	194	45	etrs	etrs	ADJ
bjmsr-2223	194	46	)	)	PUNCT
bjmsr-2223	194	47	exceeding	exceed	VERB
bjmsr-2223	194	48	one	one	NUM
bjmsr-2223	194	49	(	(	PUNCT
bjmsr-2223	194	50	gupta	gupta	PROPN
bjmsr-2223	194	51	&	&	CCONJ
bjmsr-2223	194	52	newberry	newberry	PROPN
bjmsr-2223	194	53	,	,	PUNCT
bjmsr-2223	194	54	1997	1997	NUM
bjmsr-2223	194	55	;	;	PUNCT
bjmsr-2223	194	56	kim	kim	PROPN
bjmsr-2223	194	57	&	&	CCONJ
bjmsr-2223	194	58	limpaphayom	limpaphayom	PROPN
bjmsr-2223	194	59	,	,	PUNCT
bjmsr-2223	194	60	1998	1998	NUM
bjmsr-2223	194	61	)	)	PUNCT
bjmsr-2223	194	62	,	,	PUNCT
bjmsr-2223	194	63	and	and	CCONJ
bjmsr-2223	194	64	negative	negative	ADJ
bjmsr-2223	194	65	etrs	etrs	ADJ
bjmsr-2223	194	66	(	(	PUNCT
bjmsr-2223	194	67	zimmerman	zimmerman	NOUN
bjmsr-2223	194	68	,	,	PUNCT
bjmsr-2223	194	69	1983	1983	NUM
bjmsr-2223	194	70	)	)	PUNCT
bjmsr-2223	194	71	.	.	PUNCT
bjmsr-2223	195	1	the	the	DET
bjmsr-2223	195	2	final	final	ADJ
bjmsr-2223	195	3	sample	sample	NOUN
bjmsr-2223	195	4	consisted	consist	VERB
bjmsr-2223	195	5	of	of	ADP
bjmsr-2223	195	6	202	202	NUM
bjmsr-2223	195	7	firms	firm	NOUN
bjmsr-2223	195	8	.	.	PUNCT
bjmsr-2223	196	1	table	table	NOUN
bjmsr-2223	196	2	1	1	NUM
bjmsr-2223	196	3	presents	present	VERB
bjmsr-2223	196	4	the	the	DET
bjmsr-2223	196	5	sample	sample	NOUN
bjmsr-2223	196	6	selection	selection	NOUN
bjmsr-2223	196	7	details	detail	NOUN
bjmsr-2223	196	8	,	,	PUNCT
bjmsr-2223	196	9	resulting	result	VERB
bjmsr-2223	196	10	in	in	ADP
bjmsr-2223	196	11	a	a	DET
bjmsr-2223	196	12	final	final	ADJ
bjmsr-2223	196	13	sample	sample	NOUN
bjmsr-2223	196	14	of	of	ADP
bjmsr-2223	196	15	202	202	NUM
bjmsr-2223	196	16	firms	firm	NOUN
bjmsr-2223	196	17	.	.	PUNCT
bjmsr-2223	197	1	table	table	NOUN
bjmsr-2223	197	2	1	1	NUM
bjmsr-2223	197	3	.	.	PUNCT
bjmsr-2223	198	1	summary	summary	NOUN
bjmsr-2223	198	2	of	of	ADP
bjmsr-2223	198	3	the	the	DET
bjmsr-2223	198	4	sample	sample	NOUN
bjmsr-2223	198	5	selection	selection	NOUN
bjmsr-2223	198	6	details	detail	NOUN
bjmsr-2223	198	7	sample	sample	NOUN
bjmsr-2223	198	8	selection	selection	NOUN
bjmsr-2223	198	9	number	number	NOUN
bjmsr-2223	198	10	of	of	ADP
bjmsr-2223	198	11	firms	firm	NOUN
bjmsr-2223	198	12	listed	list	VERB
bjmsr-2223	198	13	firms	firm	NOUN
bjmsr-2223	198	14	in	in	ADP
bjmsr-2223	198	15	klse	klse	PROPN
bjmsr-2223	198	16	original	original	ADJ
bjmsr-2223	198	17	sample	sample	NOUN
bjmsr-2223	198	18	390	390	NUM
bjmsr-2223	198	19	exclude	exclude	NOUN
bjmsr-2223	198	20	:	:	PUNCT
bjmsr-2223	198	21	firms	firm	NOUN
bjmsr-2223	198	22	with	with	ADP
bjmsr-2223	198	23	net	net	ADJ
bjmsr-2223	198	24	operating	operating	NOUN
bjmsr-2223	198	25	loss	loss	NOUN
bjmsr-2223	198	26	(	(	PUNCT
bjmsr-2223	198	27	or	or	CCONJ
bjmsr-2223	198	28	negative	negative	ADJ
bjmsr-2223	198	29	cash	cash	NOUN
bjmsr-2223	198	30	flow	flow	NOUN
bjmsr-2223	198	31	)	)	PUNCT
bjmsr-2223	198	32	and	and	CCONJ
bjmsr-2223	198	33	net	net	ADJ
bjmsr-2223	198	34	operating	operating	NOUN
bjmsr-2223	198	35	loss	loss	NOUN
bjmsr-2223	198	36	carryforward	carryforward	ADJ
bjmsr-2223	198	37	68	68	NUM
bjmsr-2223	198	38	exclude	exclude	NOUN
bjmsr-2223	198	39	:	:	PUNCT
bjmsr-2223	198	40	firms	firm	NOUN
bjmsr-2223	198	41	with	with	ADP
bjmsr-2223	198	42	negative	negative	ADJ
bjmsr-2223	198	43	pretax	pretax	ADJ
bjmsr-2223	198	44	income	income	NOUN
bjmsr-2223	198	45	58	58	NUM
bjmsr-2223	198	46	exclude	exclude	NOUN
bjmsr-2223	198	47	:	:	PUNCT
bjmsr-2223	198	48	firms	firm	NOUN
bjmsr-2223	198	49	with	with	ADP
bjmsr-2223	198	50	an	an	DET
bjmsr-2223	198	51	effective	effective	ADJ
bjmsr-2223	198	52	tax	tax	NOUN
bjmsr-2223	198	53	rate	rate	NOUN
bjmsr-2223	198	54	(	(	PUNCT
bjmsr-2223	198	55	etr	etr	PROPN
bjmsr-2223	198	56	)	)	PUNCT
bjmsr-2223	198	57	exceeding	exceed	VERB
bjmsr-2223	198	58	one	one	NUM
bjmsr-2223	198	59	47	47	NUM
bjmsr-2223	198	60	exclude	exclude	NOUN
bjmsr-2223	198	61	:	:	PUNCT
bjmsr-2223	198	62	2%–5	2%–5	NUM
bjmsr-2223	198	63	%	%	NOUN
bjmsr-2223	198	64	outlier	outlier	ADJ
bjmsr-2223	198	65	procedure	procedure	NOUN
bjmsr-2223	198	66	15	15	NUM
bjmsr-2223	198	67	final	final	ADJ
bjmsr-2223	198	68	sample	sample	NOUN
bjmsr-2223	198	69	202	202	NUM
bjmsr-2223	198	70	firms	firm	NOUN
bjmsr-2223	198	71	in	in	ADP
bjmsr-2223	198	72	the	the	DET
bjmsr-2223	198	73	list	list	NOUN
bjmsr-2223	198	74	of	of	ADP
bjmsr-2223	198	75	top	top	ADJ
bjmsr-2223	198	76	500	500	NUM
bjmsr-2223	198	77	mida	mida	PROPN
bjmsr-2223	198	78	tax	tax	NOUN
bjmsr-2223	198	79	incentive	incentive	NOUN
bjmsr-2223	198	80	recipients	recipient	NOUN
bjmsr-2223	198	81	(	(	PUNCT
bjmsr-2223	198	82	tr	tr	NOUN
bjmsr-2223	198	83	firms	firm	NOUN
bjmsr-2223	198	84	)	)	PUNCT
bjmsr-2223	198	85	48	48	NUM
bjmsr-2223	198	86	firms	firm	NOUN
bjmsr-2223	198	87	not	not	PART
bjmsr-2223	198	88	on	on	ADP
bjmsr-2223	198	89	the	the	DET
bjmsr-2223	198	90	list	list	NOUN
bjmsr-2223	198	91	of	of	ADP
bjmsr-2223	198	92	top	top	ADJ
bjmsr-2223	198	93	500	500	NUM
bjmsr-2223	198	94	mida	mida	PROPN
bjmsr-2223	198	95	tax	tax	NOUN
bjmsr-2223	198	96	incentive	incentive	NOUN
bjmsr-2223	198	97	recipients	recipient	NOUN
bjmsr-2223	198	98	154	154	NUM
bjmsr-2223	198	99	to	to	PART
bjmsr-2223	198	100	ensure	ensure	VERB
bjmsr-2223	198	101	the	the	DET
bjmsr-2223	198	102	adequacy	adequacy	NOUN
bjmsr-2223	198	103	of	of	ADP
bjmsr-2223	198	104	the	the	DET
bjmsr-2223	198	105	sample	sample	NOUN
bjmsr-2223	198	106	size	size	NOUN
bjmsr-2223	198	107	,	,	PUNCT
bjmsr-2223	198	108	a	a	DET
bjmsr-2223	198	109	power	power	NOUN
bjmsr-2223	198	110	analysis	analysis	NOUN
bjmsr-2223	198	111	was	be	AUX
bjmsr-2223	198	112	conducted	conduct	VERB
bjmsr-2223	198	113	using	use	VERB
bjmsr-2223	198	114	gpower	gpower	NOUN
bjmsr-2223	198	115	software	software	NOUN
bjmsr-2223	198	116	,	,	PUNCT
bjmsr-2223	198	117	considering	consider	VERB
bjmsr-2223	198	118	an	an	DET
bjmsr-2223	198	119	effect	effect	NOUN
bjmsr-2223	198	120	size	size	NOUN
bjmsr-2223	198	121	of	of	ADP
bjmsr-2223	198	122	0.15	0.15	NUM
bjmsr-2223	198	123	,	,	PUNCT
bjmsr-2223	198	124	an	an	DET
bjmsr-2223	198	125	alpha	alpha	ADJ
bjmsr-2223	198	126	level	level	NOUN
bjmsr-2223	198	127	of	of	ADP
bjmsr-2223	198	128	0.05	0.05	NUM
bjmsr-2223	198	129	,	,	PUNCT
bjmsr-2223	198	130	and	and	CCONJ
bjmsr-2223	198	131	a	a	DET
bjmsr-2223	198	132	desired	desire	VERB
bjmsr-2223	198	133	power	power	NOUN
bjmsr-2223	198	134	of	of	ADP
bjmsr-2223	198	135	0.95	0.95	NUM
bjmsr-2223	198	136	.	.	PUNCT
bjmsr-2223	199	1	the	the	DET
bjmsr-2223	199	2	gpower	gpower	NOUN
bjmsr-2223	199	3	analysis	analysis	NOUN
bjmsr-2223	199	4	indicated	indicate	VERB
bjmsr-2223	199	5	a	a	DET
bjmsr-2223	199	6	total	total	ADJ
bjmsr-2223	199	7	sample	sample	NOUN
bjmsr-2223	199	8	size	size	NOUN
bjmsr-2223	199	9	of	of	ADP
bjmsr-2223	199	10	194	194	NUM
bjmsr-2223	199	11	participants	participant	NOUN
bjmsr-2223	199	12	would	would	AUX
bjmsr-2223	199	13	be	be	AUX
bjmsr-2223	199	14	appropriate	appropriate	ADJ
bjmsr-2223	199	15	.	.	PUNCT
bjmsr-2223	200	1	recognizing	recognize	VERB
bjmsr-2223	200	2	the	the	DET
bjmsr-2223	200	3	importance	importance	NOUN
bjmsr-2223	200	4	of	of	ADP
bjmsr-2223	200	5	sample	sample	NOUN
bjmsr-2223	200	6	size	size	NOUN
bjmsr-2223	200	7	in	in	ADP
bjmsr-2223	200	8	research	research	NOUN
bjmsr-2223	200	9	design	design	NOUN
bjmsr-2223	200	10	,	,	PUNCT
bjmsr-2223	200	11	this	this	DET
bjmsr-2223	200	12	study	study	NOUN
bjmsr-2223	200	13	opted	opt	VERB
bjmsr-2223	200	14	to	to	PART
bjmsr-2223	200	15	surpass	surpass	VERB
bjmsr-2223	200	16	the	the	DET
bjmsr-2223	200	17	recommended	recommend	VERB
bjmsr-2223	200	18	minimum	minimum	NOUN
bjmsr-2223	200	19	,	,	PUNCT
bjmsr-2223	200	20	recruiting	recruit	VERB
bjmsr-2223	200	21	202	202	NUM
bjmsr-2223	200	22	participants	participant	NOUN
bjmsr-2223	200	23	to	to	PART
bjmsr-2223	200	24	ensure	ensure	VERB
bjmsr-2223	200	25	adequate	adequate	ADJ
bjmsr-2223	200	26	statistical	statistical	ADJ
bjmsr-2223	200	27	power	power	NOUN
bjmsr-2223	200	28	and	and	CCONJ
bjmsr-2223	200	29	reduce	reduce	VERB
bjmsr-2223	200	30	the	the	DET
bjmsr-2223	200	31	probability	probability	NOUN
bjmsr-2223	200	32	of	of	ADP
bjmsr-2223	200	33	type	type	NOUN
bjmsr-2223	200	34	ii	ii	NOUN
bjmsr-2223	200	35	errors	error	NOUN
bjmsr-2223	200	36	.	.	PUNCT
bjmsr-2223	201	1	ali	ali	PROPN
bjmsr-2223	201	2	et	et	PROPN
bjmsr-2223	201	3	al	al	PROPN
bjmsr-2223	201	4	.	.	PROPN
bjmsr-2223	201	5	,	,	PUNCT
bjmsr-2223	201	6	bangladesh	bangladesh	PROPN
bjmsr-2223	201	7	journal	journal	NOUN
bjmsr-2223	201	8	of	of	ADP
bjmsr-2223	201	9	multidisciplinary	multidisciplinary	ADJ
bjmsr-2223	201	10	scientific	scientific	ADJ
bjmsr-2223	201	11	research	research	NOUN
bjmsr-2223	201	12	9(2	9(2	NUM
bjmsr-2223	201	13	)	)	PUNCT
bjmsr-2223	201	14	(	(	PUNCT
bjmsr-2223	201	15	2024	2024	NUM
bjmsr-2223	201	16	)	)	PUNCT
bjmsr-2223	201	17	,	,	PUNCT
bjmsr-2223	201	18	30	30	NUM
bjmsr-2223	201	19	-	-	SYM
bjmsr-2223	201	20	44	44	NUM
bjmsr-2223	201	21	35	35	NUM
bjmsr-2223	201	22	figure	figure	NOUN
bjmsr-2223	201	23	1	1	NUM
bjmsr-2223	201	24	.	.	PUNCT
bjmsr-2223	202	1	g	g	PROPN
bjmsr-2223	202	2	power	power	NOUN
bjmsr-2223	202	3	intepretation	intepretation	NOUN
bjmsr-2223	202	4	data	datum	NOUN
bjmsr-2223	202	5	analysis	analysis	NOUN
bjmsr-2223	202	6	tools	tool	NOUN
bjmsr-2223	202	7	and	and	CCONJ
bjmsr-2223	202	8	software	software	NOUN
bjmsr-2223	202	9	used	use	VERB
bjmsr-2223	202	10	the	the	DET
bjmsr-2223	202	11	research	research	NOUN
bjmsr-2223	202	12	question	question	NOUN
bjmsr-2223	202	13	and	and	CCONJ
bjmsr-2223	202	14	objectives	objective	NOUN
bjmsr-2223	202	15	were	be	AUX
bjmsr-2223	202	16	analyzed	analyze	VERB
bjmsr-2223	202	17	through	through	ADP
bjmsr-2223	202	18	quantitative	quantitative	ADJ
bjmsr-2223	202	19	data	datum	NOUN
bjmsr-2223	202	20	analysis	analysis	NOUN
bjmsr-2223	202	21	using	use	VERB
bjmsr-2223	202	22	spss	spss	PROPN
bjmsr-2223	202	23	software	software	NOUN
bjmsr-2223	202	24	to	to	PART
bjmsr-2223	202	25	perform	perform	VERB
bjmsr-2223	202	26	multiple	multiple	ADJ
bjmsr-2223	202	27	regression	regression	NOUN
bjmsr-2223	202	28	analysis	analysis	NOUN
bjmsr-2223	202	29	and	and	CCONJ
bjmsr-2223	202	30	t	t	NOUN
bjmsr-2223	202	31	-	-	PUNCT
bjmsr-2223	202	32	tests	test	NOUN
bjmsr-2223	202	33	,	,	PUNCT
bjmsr-2223	202	34	as	as	ADV
bjmsr-2223	202	35	well	well	ADV
bjmsr-2223	202	36	as	as	ADP
bjmsr-2223	202	37	various	various	ADJ
bjmsr-2223	202	38	validity	validity	NOUN
bjmsr-2223	202	39	tests	test	NOUN
bjmsr-2223	202	40	to	to	PART
bjmsr-2223	202	41	guarantee	guarantee	VERB
bjmsr-2223	202	42	the	the	DET
bjmsr-2223	202	43	accuracy	accuracy	NOUN
bjmsr-2223	202	44	and	and	CCONJ
bjmsr-2223	202	45	reliability	reliability	NOUN
bjmsr-2223	202	46	of	of	ADP
bjmsr-2223	202	47	the	the	DET
bjmsr-2223	202	48	data	datum	NOUN
bjmsr-2223	202	49	(	(	PUNCT
bjmsr-2223	202	50	field	field	NOUN
bjmsr-2223	202	51	,	,	PUNCT
bjmsr-2223	202	52	2013	2013	NUM
bjmsr-2223	202	53	)	)	PUNCT
bjmsr-2223	202	54	.	.	PUNCT
bjmsr-2223	203	1	spss	spss	PROPN
bjmsr-2223	203	2	was	be	AUX
bjmsr-2223	203	3	chosen	choose	VERB
bjmsr-2223	203	4	for	for	ADP
bjmsr-2223	203	5	its	its	PRON
bjmsr-2223	203	6	ability	ability	NOUN
bjmsr-2223	203	7	to	to	PART
bjmsr-2223	203	8	handle	handle	VERB
bjmsr-2223	203	9	complex	complex	ADJ
bjmsr-2223	203	10	data	datum	NOUN
bjmsr-2223	203	11	structures	structure	NOUN
bjmsr-2223	203	12	and	and	CCONJ
bjmsr-2223	203	13	multiple	multiple	ADJ
bjmsr-2223	203	14	variables	variable	NOUN
bjmsr-2223	203	15	,	,	PUNCT
bjmsr-2223	203	16	making	make	VERB
bjmsr-2223	203	17	it	it	PRON
bjmsr-2223	203	18	ideal	ideal	ADJ
bjmsr-2223	203	19	for	for	ADP
bjmsr-2223	203	20	running	run	VERB
bjmsr-2223	203	21	multiple	multiple	ADJ
bjmsr-2223	203	22	regression	regression	NOUN
bjmsr-2223	203	23	analyses	analysis	NOUN
bjmsr-2223	203	24	,	,	PUNCT
bjmsr-2223	203	25	thus	thus	ADV
bjmsr-2223	203	26	increasing	increase	VERB
bjmsr-2223	203	27	the	the	DET
bjmsr-2223	203	28	accuracy	accuracy	NOUN
bjmsr-2223	203	29	and	and	CCONJ
bjmsr-2223	203	30	reliability	reliability	NOUN
bjmsr-2223	203	31	of	of	ADP
bjmsr-2223	203	32	the	the	DET
bjmsr-2223	203	33	findings	finding	NOUN
bjmsr-2223	203	34	(	(	PUNCT
bjmsr-2223	203	35	salkind	salkind	NOUN
bjmsr-2223	203	36	,	,	PUNCT
bjmsr-2223	203	37	2017	2017	NUM
bjmsr-2223	203	38	)	)	PUNCT
bjmsr-2223	203	39	.	.	PUNCT
bjmsr-2223	204	1	spss	spss	PROPN
bjmsr-2223	204	2	provided	provide	VERB
bjmsr-2223	204	3	various	various	ADJ
bjmsr-2223	204	4	tools	tool	NOUN
bjmsr-2223	204	5	for	for	ADP
bjmsr-2223	204	6	testing	test	VERB
bjmsr-2223	204	7	the	the	DET
bjmsr-2223	204	8	validity	validity	NOUN
bjmsr-2223	204	9	and	and	CCONJ
bjmsr-2223	204	10	reliability	reliability	NOUN
bjmsr-2223	204	11	of	of	ADP
bjmsr-2223	204	12	the	the	DET
bjmsr-2223	204	13	data	datum	NOUN
bjmsr-2223	204	14	.	.	PUNCT
bjmsr-2223	205	1	normality	normality	NOUN
bjmsr-2223	205	2	tests	test	NOUN
bjmsr-2223	205	3	were	be	AUX
bjmsr-2223	205	4	conducted	conduct	VERB
bjmsr-2223	205	5	to	to	PART
bjmsr-2223	205	6	check	check	VERB
bjmsr-2223	205	7	if	if	SCONJ
bjmsr-2223	205	8	the	the	DET
bjmsr-2223	205	9	data	datum	NOUN
bjmsr-2223	205	10	followed	follow	VERB
bjmsr-2223	205	11	a	a	DET
bjmsr-2223	205	12	normal	normal	ADJ
bjmsr-2223	205	13	distribution	distribution	NOUN
bjmsr-2223	205	14	,	,	PUNCT
bjmsr-2223	205	15	and	and	CCONJ
bjmsr-2223	205	16	multicollinearity	multicollinearity	NOUN
bjmsr-2223	205	17	tests	test	NOUN
bjmsr-2223	205	18	were	be	AUX
bjmsr-2223	205	19	conducted	conduct	VERB
bjmsr-2223	205	20	to	to	PART
bjmsr-2223	205	21	ascertain	ascertain	VERB
bjmsr-2223	205	22	the	the	DET
bjmsr-2223	205	23	absence	absence	NOUN
bjmsr-2223	205	24	of	of	ADP
bjmsr-2223	205	25	significant	significant	ADJ
bjmsr-2223	205	26	correlations	correlation	NOUN
bjmsr-2223	205	27	among	among	ADP
bjmsr-2223	205	28	the	the	DET
bjmsr-2223	205	29	independent	independent	ADJ
bjmsr-2223	205	30	variables	variable	NOUN
bjmsr-2223	205	31	.	.	PUNCT
bjmsr-2223	206	1	these	these	DET
bjmsr-2223	206	2	tests	test	NOUN
bjmsr-2223	206	3	helped	help	VERB
bjmsr-2223	206	4	to	to	PART
bjmsr-2223	206	5	ensure	ensure	VERB
bjmsr-2223	206	6	that	that	SCONJ
bjmsr-2223	206	7	the	the	DET
bjmsr-2223	206	8	results	result	NOUN
bjmsr-2223	206	9	were	be	AUX
bjmsr-2223	206	10	accurate	accurate	ADJ
bjmsr-2223	206	11	and	and	CCONJ
bjmsr-2223	206	12	reliable	reliable	ADJ
bjmsr-2223	206	13	and	and	CCONJ
bjmsr-2223	206	14	that	that	SCONJ
bjmsr-2223	206	15	the	the	DET
bjmsr-2223	206	16	statistical	statistical	ADJ
bjmsr-2223	206	17	assumptions	assumption	NOUN
bjmsr-2223	206	18	underlying	underlie	VERB
bjmsr-2223	206	19	the	the	DET
bjmsr-2223	206	20	analysis	analysis	NOUN
bjmsr-2223	206	21	were	be	AUX
bjmsr-2223	206	22	met	meet	VERB
bjmsr-2223	206	23	(	(	PUNCT
bjmsr-2223	206	24	tabachnick	tabachnick	NOUN
bjmsr-2223	206	25	et	et	PROPN
bjmsr-2223	206	26	al	al	PROPN
bjmsr-2223	206	27	.	.	PROPN
bjmsr-2223	206	28	,	,	PUNCT
bjmsr-2223	206	29	2013	2013	NUM
bjmsr-2223	206	30	)	)	PUNCT
bjmsr-2223	206	31	.	.	PUNCT
bjmsr-2223	207	1	in	in	ADP
bjmsr-2223	207	2	conclusion	conclusion	NOUN
bjmsr-2223	207	3	,	,	PUNCT
bjmsr-2223	207	4	spss	spss	PROPN
bjmsr-2223	207	5	was	be	AUX
bjmsr-2223	207	6	justified	justify	VERB
bjmsr-2223	207	7	in	in	ADP
bjmsr-2223	207	8	this	this	DET
bjmsr-2223	207	9	study	study	NOUN
bjmsr-2223	207	10	as	as	SCONJ
bjmsr-2223	207	11	it	it	PRON
bjmsr-2223	207	12	provided	provide	VERB
bjmsr-2223	207	13	a	a	DET
bjmsr-2223	207	14	powerful	powerful	ADJ
bjmsr-2223	207	15	statistical	statistical	ADJ
bjmsr-2223	207	16	analysis	analysis	NOUN
bjmsr-2223	207	17	tool	tool	NOUN
bjmsr-2223	207	18	for	for	ADP
bjmsr-2223	207	19	examining	examine	VERB
bjmsr-2223	207	20	the	the	DET
bjmsr-2223	207	21	relationships	relationship	NOUN
bjmsr-2223	207	22	between	between	ADP
bjmsr-2223	207	23	variables	variable	NOUN
bjmsr-2223	207	24	and	and	CCONJ
bjmsr-2223	207	25	allowed	allow	VERB
bjmsr-2223	207	26	for	for	ADP
bjmsr-2223	207	27	various	various	ADJ
bjmsr-2223	207	28	validity	validity	NOUN
bjmsr-2223	207	29	and	and	CCONJ
bjmsr-2223	207	30	reliability	reliability	NOUN
bjmsr-2223	207	31	tests	test	NOUN
bjmsr-2223	207	32	to	to	PART
bjmsr-2223	207	33	be	be	AUX
bjmsr-2223	207	34	conducted	conduct	VERB
bjmsr-2223	207	35	.	.	PUNCT
bjmsr-2223	208	1	the	the	DET
bjmsr-2223	208	2	results	result	NOUN
bjmsr-2223	208	3	obtained	obtain	VERB
bjmsr-2223	208	4	from	from	ADP
bjmsr-2223	208	5	this	this	DET
bjmsr-2223	208	6	analysis	analysis	NOUN
bjmsr-2223	208	7	were	be	AUX
bjmsr-2223	208	8	statistically	statistically	ADV
bjmsr-2223	208	9	significant	significant	ADJ
bjmsr-2223	208	10	,	,	PUNCT
bjmsr-2223	208	11	contributing	contribute	VERB
bjmsr-2223	208	12	to	to	ADP
bjmsr-2223	208	13	a	a	DET
bjmsr-2223	208	14	greater	great	ADJ
bjmsr-2223	208	15	understanding	understanding	NOUN
bjmsr-2223	208	16	of	of	ADP
bjmsr-2223	208	17	the	the	DET
bjmsr-2223	208	18	research	research	NOUN
bjmsr-2223	208	19	question	question	NOUN
bjmsr-2223	208	20	and	and	CCONJ
bjmsr-2223	208	21	objectives	objective	NOUN
bjmsr-2223	208	22	(	(	PUNCT
bjmsr-2223	208	23	pallant	pallant	NOUN
bjmsr-2223	208	24	,	,	PUNCT
bjmsr-2223	208	25	2020	2020	NUM
bjmsr-2223	208	26	)	)	PUNCT
bjmsr-2223	208	27	.	.	PUNCT
bjmsr-2223	209	1	measures	measure	NOUN
bjmsr-2223	209	2	of	of	ADP
bjmsr-2223	209	3	earnings	earning	NOUN
bjmsr-2223	209	4	management	management	NOUN
bjmsr-2223	209	5	this	this	DET
bjmsr-2223	209	6	study	study	NOUN
bjmsr-2223	209	7	focuses	focus	VERB
bjmsr-2223	209	8	on	on	ADP
bjmsr-2223	209	9	discretionary	discretionary	ADJ
bjmsr-2223	209	10	accruals	accrual	NOUN
bjmsr-2223	209	11	,	,	PUNCT
bjmsr-2223	209	12	identified	identify	VERB
bjmsr-2223	209	13	using	use	VERB
bjmsr-2223	209	14	the	the	DET
bjmsr-2223	209	15	modified	modify	VERB
bjmsr-2223	209	16	jones	jones	PROPN
bjmsr-2223	209	17	model	model	PROPN
bjmsr-2223	209	18	,	,	PUNCT
bjmsr-2223	209	19	a	a	DET
bjmsr-2223	209	20	widely	widely	ADV
bjmsr-2223	209	21	applied	apply	VERB
bjmsr-2223	209	22	and	and	CCONJ
bjmsr-2223	209	23	reliable	reliable	ADJ
bjmsr-2223	209	24	method	method	NOUN
bjmsr-2223	209	25	for	for	ADP
bjmsr-2223	209	26	detecting	detect	VERB
bjmsr-2223	209	27	earnings	earning	NOUN
bjmsr-2223	209	28	management	management	NOUN
bjmsr-2223	209	29	(	(	PUNCT
bjmsr-2223	209	30	dechow	dechow	X
bjmsr-2223	209	31	et	et	PROPN
bjmsr-2223	209	32	al	al	PROPN
bjmsr-2223	209	33	.	.	PROPN
bjmsr-2223	209	34	,	,	PUNCT
bjmsr-2223	209	35	1995	1995	NUM
bjmsr-2223	209	36	;	;	PUNCT
bjmsr-2223	209	37	xie	xie	PROPN
bjmsr-2223	209	38	,	,	PUNCT
bjmsr-2223	209	39	2001	2001	NUM
bjmsr-2223	209	40	)	)	PUNCT
bjmsr-2223	209	41	.	.	PUNCT
bjmsr-2223	210	1	𝐷𝐸𝑀{𝜏	𝐷𝐸𝑀{𝜏	NOUN
bjmsr-2223	210	2	}	}	PUNCT
bjmsr-2223	211	1	=	=	SYM
bjmsr-2223	211	2	𝑇𝐴{𝜏	𝑇𝐴{𝜏	PROPN
bjmsr-2223	211	3	}	}	PUNCT
bjmsr-2223	211	4	−	−	PROPN
bjmsr-2223	211	5	𝑁𝐷𝐴{𝜏}-----------------------------------------------------------------------------------------(1	𝑁𝐷𝐴{𝜏}-----------------------------------------------------------------------------------------(1	PROPN
bjmsr-2223	211	6	)	)	PUNCT
bjmsr-2223	211	7	𝑇𝐴{𝜏	𝑇𝐴{𝜏	NOUN
bjmsr-2223	211	8	}	}	PUNCT
bjmsr-2223	211	9	=	=	SYM
bjmsr-2223	211	10	𝑎1	𝑎1	PROPN
bjmsr-2223	211	11	(	(	PUNCT
bjmsr-2223	211	12	{	{	PUNCT
bjmsr-2223	211	13	1}/{𝐴{𝜏−1	1}/{𝐴{𝜏−1	NUM
bjmsr-2223	211	14	}	}	PUNCT
bjmsr-2223	211	15	}	}	PUNCT
bjmsr-2223	211	16	)	)	PUNCT
bjmsr-2223	212	1	+	+	CCONJ
bjmsr-2223	212	2	𝑎2(𝛥𝑅𝐸𝑉{𝜏	𝑎2(𝛥𝑅𝐸𝑉{𝜏	VERB
bjmsr-2223	212	3	}	}	PUNCT
bjmsr-2223	212	4	)	)	PUNCT
bjmsr-2223	213	1	+	+	CCONJ
bjmsr-2223	213	2	𝑎3(𝑃𝑃𝐸{𝜏	𝑎3(𝑃𝑃𝐸{𝜏	NOUN
bjmsr-2223	213	3	}	}	PUNCT
bjmsr-2223	213	4	)	)	PUNCT
bjmsr-2223	213	5	+	+	NUM
bjmsr-2223	213	6	𝜈{𝜏}-------------------------------------------(2	𝜈{𝜏}-------------------------------------------(2	ADJ
bjmsr-2223	213	7	)	)	PUNCT
bjmsr-2223	213	8	𝑁𝐷𝐴{𝜏	𝑁𝐷𝐴{𝜏	NOUN
bjmsr-2223	213	9	}	}	PUNCT
bjmsr-2223	213	10	=	=	SYM
bjmsr-2223	213	11	𝛼1	𝛼1	NOUN
bjmsr-2223	213	12	(	(	PUNCT
bjmsr-2223	213	13	{	{	PUNCT
bjmsr-2223	213	14	1}/{𝐴{𝜏−1	1}/{𝐴{𝜏−1	NUM
bjmsr-2223	213	15	}	}	PUNCT
bjmsr-2223	213	16	}	}	PUNCT
bjmsr-2223	213	17	)	)	PUNCT
bjmsr-2223	214	1	+	+	CCONJ
bjmsr-2223	214	2	𝛼2(𝛥𝑅𝐸𝑉{𝜏	𝛼2(𝛥𝑅𝐸𝑉{𝜏	NOUN
bjmsr-2223	214	3	}	}	PUNCT
bjmsr-2223	214	4	−	−	PROPN
bjmsr-2223	214	5	𝛥𝑅𝐸𝐶{𝜏	𝛥𝑅𝐸𝐶{𝜏	NUM
bjmsr-2223	214	6	}	}	PUNCT
bjmsr-2223	214	7	)	)	PUNCT
bjmsr-2223	215	1	+	+	SYM
bjmsr-2223	215	2	𝛼3(𝑃𝑃𝐸{𝜏})-----------------------------------(3	𝛼3(𝑃𝑃𝐸{𝜏})-----------------------------------(3	NOUN
bjmsr-2223	215	3	)	)	PUNCT
bjmsr-2223	215	4	𝐷𝐴_{𝜏	𝐷𝐴_{𝜏	NOUN
bjmsr-2223	215	5	}	}	PUNCT
bjmsr-2223	215	6	  	  	SPACE
bjmsr-2223	215	7	=	=	SYM
bjmsr-2223	215	8	 	 	SPACE
bjmsr-2223	216	1	[	[	X
bjmsr-2223	216	2	𝛼1	𝛼1	NOUN
bjmsr-2223	216	3	(	(	PUNCT
bjmsr-2223	216	4	{	{	PUNCT
bjmsr-2223	216	5	1}/{𝐴{𝜏−1	1}/{𝐴{𝜏−1	NUM
bjmsr-2223	216	6	}	}	PUNCT
bjmsr-2223	216	7	}	}	PUNCT
bjmsr-2223	216	8	)	)	PUNCT
bjmsr-2223	216	9	)	)	PUNCT
bjmsr-2223	216	10	  	  	SPACE
bjmsr-2223	217	1	+	+	CCONJ
bjmsr-2223	217	2	 	 	SPACE
bjmsr-2223	217	3	𝛼_2	𝛼_2	NOUN
bjmsr-2223	217	4	 	 	SPACE
bjmsr-2223	217	5	(	(	PUNCT
bjmsr-2223	217	6	𝛥𝑅𝐸𝑉_{𝜏	𝛥𝑅𝐸𝑉_{𝜏	CCONJ
bjmsr-2223	217	7	}	}	PUNCT
bjmsr-2223	217	8	  	  	SPACE
bjmsr-2223	217	9	+	+	CCONJ
bjmsr-2223	217	10	 	 	SPACE
bjmsr-2223	217	11	𝛼_3	𝛼_3	PRON
bjmsr-2223	217	12	 	 	SPACE
bjmsr-2223	217	13	(	(	PUNCT
bjmsr-2223	217	14	𝑃𝑃𝐸_{𝜏	𝑃𝑃𝐸_{𝜏	PROPN
bjmsr-2223	217	15	}	}	PUNCT
bjmsr-2223	217	16	)	)	PUNCT
bjmsr-2223	217	17	  	  	SPACE
bjmsr-2223	218	1	+	+	CCONJ
bjmsr-2223	218	2	 	 	SPACE
bjmsr-2223	218	3	𝜈_{𝜏	𝜈_{𝜏	PROPN
bjmsr-2223	218	4	}	}	PUNCT
bjmsr-2223	218	5	 	 	SPACE
bjmsr-2223	218	6	┤	┤	PROPN
bjmsr-2223	218	7	]	]	PUNCT
bjmsr-2223	218	8	−	−	PROPN
bjmsr-2223	219	1	[	[	X
bjmsr-2223	219	2	𝛼1	𝛼1	NOUN
bjmsr-2223	219	3	(	(	PUNCT
bjmsr-2223	219	4	{	{	PUNCT
bjmsr-2223	219	5	1}/{𝐴{𝜏−1	1}/{𝐴{𝜏−1	NUM
bjmsr-2223	219	6	}	}	PUNCT
bjmsr-2223	219	7	}	}	PUNCT
bjmsr-2223	219	8	)	)	PUNCT
bjmsr-2223	220	1	+	+	CCONJ
bjmsr-2223	220	2	𝛼_2	𝛼_2	NOUN
bjmsr-2223	220	3	(	(	PUNCT
bjmsr-2223	220	4	𝛥𝑅𝐸𝑉_{𝜏	𝛥𝑅𝐸𝑉_{𝜏	ADJ
bjmsr-2223	220	5	}	}	PUNCT
bjmsr-2223	220	6	−	−	PROPN
bjmsr-2223	220	7	𝛥𝑅𝐸𝐶_{𝜏	𝛥𝑅𝐸𝐶_{𝜏	NUM
bjmsr-2223	220	8	}	}	PUNCT
bjmsr-2223	220	9	)	)	PUNCT
bjmsr-2223	221	1	+	+	CCONJ
bjmsr-2223	221	2	𝛼_3	𝛼_3	NOUN
bjmsr-2223	221	3	(	(	PUNCT
bjmsr-2223	221	4	𝑃𝑃𝐸_{𝜏	𝑃𝑃𝐸_{𝜏	NOUN
bjmsr-2223	221	5	}	}	PUNCT
bjmsr-2223	221	6	)	)	PUNCT
bjmsr-2223	221	7	┤	┤	PROPN
bjmsr-2223	221	8	]	]	X
bjmsr-2223	221	9	---------------------------------------------------------(4	---------------------------------------------------------(4	ADJ
bjmsr-2223	221	10	)	)	PUNCT
bjmsr-2223	221	11	where	where	SCONJ
bjmsr-2223	221	12	taτ	taτ	NOUN
bjmsr-2223	221	13	=	=	NOUN
bjmsr-2223	221	14	total	total	ADJ
bjmsr-2223	221	15	accruals	accrual	NOUN
bjmsr-2223	221	16	in	in	ADP
bjmsr-2223	221	17	year	year	NOUN
bjmsr-2223	221	18	τ	τ	PROPN
bjmsr-2223	221	19	scaled	scale	VERB
bjmsr-2223	221	20	by	by	ADP
bjmsr-2223	221	21	lagged	lag	VERB
bjmsr-2223	221	22	total	total	ADJ
bjmsr-2223	221	23	assets	asset	NOUN
bjmsr-2223	221	24	in	in	ADP
bjmsr-2223	221	25	year	year	NOUN
bjmsr-2223	221	26	τ-1	τ-1	PUNCT
bjmsr-2223	221	27	daτ	daτ	NOUN
bjmsr-2223	221	28	=	=	SYM
bjmsr-2223	221	29	estimated	estimate	VERB
bjmsr-2223	221	30	discretionary	discretionary	ADJ
bjmsr-2223	221	31	accruals	accrual	NOUN
bjmsr-2223	221	32	in	in	ADP
bjmsr-2223	221	33	year	year	NOUN
bjmsr-2223	221	34	τ	τ	X
bjmsr-2223	221	35	ndaτ	ndaτ	NOUN
bjmsr-2223	221	36	=	=	PROPN
bjmsr-2223	221	37	estimated	estimate	VERB
bjmsr-2223	221	38	non	non	ADJ
bjmsr-2223	221	39	-	-	ADJ
bjmsr-2223	221	40	discretionary	discretionary	ADJ
bjmsr-2223	221	41	accruals	accrual	NOUN
bjmsr-2223	221	42	in	in	ADP
bjmsr-2223	221	43	year	year	NOUN
bjmsr-2223	221	44	τ	τ	X
bjmsr-2223	221	45	δrev	δrev	PROPN
bjmsr-2223	221	46	=	=	SYM
bjmsr-2223	221	47	revenues	revenue	NOUN
bjmsr-2223	221	48	in	in	ADP
bjmsr-2223	221	49	year	year	NOUN
bjmsr-2223	221	50	τ	τ	PROPN
bjmsr-2223	221	51	less	less	ADJ
bjmsr-2223	221	52	revenues	revenue	NOUN
bjmsr-2223	221	53	in	in	ADP
bjmsr-2223	221	54	year	year	NOUN
bjmsr-2223	221	55	τ-1	τ-1	PUNCT
bjmsr-2223	221	56	scaled	scale	VERB
bjmsr-2223	221	57	by	by	ADP
bjmsr-2223	221	58	total	total	ADJ
bjmsr-2223	221	59	assets	asset	NOUN
bjmsr-2223	221	60	at	at	ADP
bjmsr-2223	221	61	τ-1	τ-1	X
bjmsr-2223	221	62	δrec	δrec	PROPN
bjmsr-2223	221	63	=	=	SYM
bjmsr-2223	221	64	net	net	ADJ
bjmsr-2223	221	65	receivables	receivables	NOUN
bjmsr-2223	221	66	in	in	ADP
bjmsr-2223	221	67	year	year	NOUN
bjmsr-2223	221	68	τ	τ	PROPN
bjmsr-2223	221	69	less	less	ADJ
bjmsr-2223	221	70	net	net	ADJ
bjmsr-2223	221	71	receivables	receivables	NOUN
bjmsr-2223	221	72	in	in	ADP
bjmsr-2223	221	73	year	year	NOUN
bjmsr-2223	221	74	τ-1	τ-1	PUNCT
bjmsr-2223	221	75	scaled	scale	VERB
bjmsr-2223	221	76	by	by	ADP
bjmsr-2223	221	77	total	total	ADJ
bjmsr-2223	221	78	assets	asset	NOUN
bjmsr-2223	221	79	at	at	ADP
bjmsr-2223	221	80	τ	τ	PROPN
bjmsr-2223	221	81	-1	-1	NOUN
bjmsr-2223	221	82	ppeτ	ppeτ	NOUN
bjmsr-2223	221	83	=	=	PUNCT
bjmsr-2223	221	84	gross	gross	ADJ
bjmsr-2223	221	85	property	property	NOUN
bjmsr-2223	221	86	,	,	PUNCT
bjmsr-2223	221	87	plant	plant	NOUN
bjmsr-2223	221	88	,	,	PUNCT
bjmsr-2223	221	89	and	and	CCONJ
bjmsr-2223	221	90	equipment	equipment	NOUN
bjmsr-2223	221	91	in	in	ADP
bjmsr-2223	221	92	year	year	NOUN
bjmsr-2223	221	93	τ	τ	PROPN
bjmsr-2223	221	94	scaled	scale	VERB
bjmsr-2223	221	95	by	by	ADP
bjmsr-2223	221	96	total	total	ADJ
bjmsr-2223	221	97	assets	asset	NOUN
bjmsr-2223	221	98	at	at	ADP
bjmsr-2223	221	99	τ-1	τ-1	X
bjmsr-2223	221	100	aτ-1	aτ-1	X
bjmsr-2223	221	101	=	=	SYM
bjmsr-2223	221	102	total	total	ADJ
bjmsr-2223	221	103	assets	asset	NOUN
bjmsr-2223	221	104	at	at	ADP
bjmsr-2223	221	105	τ-1	τ-1	X
bjmsr-2223	221	106	α1	α1	PROPN
bjmsr-2223	221	107	,	,	PUNCT
bjmsr-2223	221	108	α2	α2	ADJ
bjmsr-2223	221	109	,	,	PUNCT
bjmsr-2223	221	110	α3	α3	NOUN
bjmsr-2223	221	111	=	=	SYM
bjmsr-2223	221	112	firm	firm	ADJ
bjmsr-2223	221	113	-	-	PUNCT
bjmsr-2223	221	114	specific	specific	ADJ
bjmsr-2223	221	115	parameters	parameter	NOUN
bjmsr-2223	221	116	a1	a1	NOUN
bjmsr-2223	221	117	,	,	PUNCT
bjmsr-2223	221	118	a2	a2	PROPN
bjmsr-2223	221	119	,	,	PUNCT
bjmsr-2223	221	120	a3	a3	NOUN
bjmsr-2223	221	121	=	=	SYM
bjmsr-2223	221	122	ordinary	ordinary	ADJ
bjmsr-2223	221	123	least	least	ADJ
bjmsr-2223	221	124	squares	square	NOUN
bjmsr-2223	221	125	estimates	estimate	NOUN
bjmsr-2223	221	126	of	of	ADP
bjmsr-2223	221	127	α1	α1	PROPN
bjmsr-2223	221	128	,	,	PUNCT
bjmsr-2223	221	129	α2	α2	ADJ
bjmsr-2223	221	130	,	,	PUNCT
bjmsr-2223	221	131	α3	α3	NOUN
bjmsr-2223	221	132	υτ	υτ	NOUN
bjmsr-2223	221	133	=	=	NOUN
bjmsr-2223	221	134	measurement	measurement	NOUN
bjmsr-2223	221	135	error	error	NOUN
bjmsr-2223	221	136	in	in	ADP
bjmsr-2223	221	137	year	year	NOUN
bjmsr-2223	221	138	τ	τ	PROPN
bjmsr-2223	221	139	measures	measure	NOUN
bjmsr-2223	221	140	of	of	ADP
bjmsr-2223	221	141	tax	tax	NOUN
bjmsr-2223	221	142	avoidance	avoidance	NOUN
bjmsr-2223	221	143	effective	effective	ADJ
bjmsr-2223	221	144	tax	tax	NOUN
bjmsr-2223	221	145	rates	rate	NOUN
bjmsr-2223	221	146	(	(	PUNCT
bjmsr-2223	221	147	etrs	etrs	ADJ
bjmsr-2223	221	148	)	)	PUNCT
bjmsr-2223	221	149	are	be	AUX
bjmsr-2223	221	150	key	key	ADJ
bjmsr-2223	221	151	indicators	indicator	NOUN
bjmsr-2223	221	152	of	of	ADP
bjmsr-2223	221	153	tax	tax	NOUN
bjmsr-2223	221	154	burdens	burden	NOUN
bjmsr-2223	221	155	relative	relative	ADJ
bjmsr-2223	221	156	to	to	ADP
bjmsr-2223	221	157	gross	gross	ADJ
bjmsr-2223	221	158	profits	profit	NOUN
bjmsr-2223	221	159	,	,	PUNCT
bjmsr-2223	221	160	incorporating	incorporate	VERB
bjmsr-2223	221	161	tax	tax	NOUN
bjmsr-2223	221	162	shelters	shelter	NOUN
bjmsr-2223	221	163	and	and	CCONJ
bjmsr-2223	221	164	incentives	incentive	NOUN
bjmsr-2223	221	165	(	(	PUNCT
bjmsr-2223	221	166	harris	harris	PROPN
bjmsr-2223	221	167	&	&	CCONJ
bjmsr-2223	221	168	feeny	feeny	PROPN
bjmsr-2223	221	169	,	,	PUNCT
bjmsr-2223	221	170	2003	2003	NUM
bjmsr-2223	221	171	;	;	PUNCT
bjmsr-2223	221	172	rohaya	rohaya	NOUN
bjmsr-2223	221	173	et	et	PROPN
bjmsr-2223	221	174	al	al	PROPN
bjmsr-2223	221	175	.	.	PROPN
bjmsr-2223	221	176	,	,	PUNCT
bjmsr-2223	221	177	2010	2010	NUM
bjmsr-2223	221	178	)	)	PUNCT
bjmsr-2223	221	179	.	.	PUNCT
bjmsr-2223	222	1	the	the	DET
bjmsr-2223	222	2	public	public	NOUN
bjmsr-2223	222	3	and	and	CCONJ
bjmsr-2223	222	4	policymakers	policymaker	NOUN
bjmsr-2223	222	5	widely	widely	ADV
bjmsr-2223	222	6	use	use	VERB
bjmsr-2223	222	7	them	they	PRON
bjmsr-2223	222	8	to	to	PART
bjmsr-2223	222	9	assess	assess	VERB
bjmsr-2223	222	10	tax	tax	NOUN
bjmsr-2223	222	11	system	system	NOUN
bjmsr-2223	222	12	neutrality	neutrality	NOUN
bjmsr-2223	222	13	and	and	CCONJ
bjmsr-2223	222	14	differentiate	differentiate	VERB
bjmsr-2223	222	15	firms	firm	NOUN
bjmsr-2223	222	16	based	base	VERB
bjmsr-2223	222	17	on	on	ADP
bjmsr-2223	222	18	tax	tax	NOUN
bjmsr-2223	222	19	burdens	burden	NOUN
bjmsr-2223	222	20	(	(	PUNCT
bjmsr-2223	222	21	harris	harris	PROPN
bjmsr-2223	222	22	&	&	CCONJ
bjmsr-2223	222	23	feeny	feeny	PROPN
bjmsr-2223	222	24	,	,	PUNCT
bjmsr-2223	222	25	2003	2003	NUM
bjmsr-2223	222	26	)	)	PUNCT
bjmsr-2223	222	27	.	.	PUNCT
bjmsr-2223	223	1	this	this	DET
bjmsr-2223	223	2	study	study	NOUN
bjmsr-2223	223	3	calculates	calculate	VERB
bjmsr-2223	223	4	etrs	etrs	ADJ
bjmsr-2223	223	5	as	as	ADP
bjmsr-2223	223	6	current	current	ADJ
bjmsr-2223	223	7	income	income	NOUN
bjmsr-2223	223	8	tax	tax	NOUN
bjmsr-2223	223	9	expenses	expense	NOUN
bjmsr-2223	223	10	(	(	PUNCT
bjmsr-2223	223	11	excluding	exclude	VERB
bjmsr-2223	223	12	deferred	defer	VERB
bjmsr-2223	223	13	tax	tax	NOUN
bjmsr-2223	223	14	expenses	expense	NOUN
bjmsr-2223	223	15	)	)	PUNCT
bjmsr-2223	223	16	divided	divide	VERB
bjmsr-2223	223	17	by	by	ADP
bjmsr-2223	223	18	pretax	pretax	ADJ
bjmsr-2223	223	19	income	income	NOUN
bjmsr-2223	223	20	derived	derive	VERB
bjmsr-2223	223	21	from	from	ADP
bjmsr-2223	223	22	firm	firm	ADJ
bjmsr-2223	223	23	-	-	PUNCT
bjmsr-2223	223	24	level	level	NOUN
bjmsr-2223	223	25	financial	financial	ADJ
bjmsr-2223	223	26	statements	statement	NOUN
bjmsr-2223	223	27	.	.	PUNCT
bjmsr-2223	224	1	tax	tax	NOUN
bjmsr-2223	224	2	expenses	expense	NOUN
bjmsr-2223	224	3	represent	represent	VERB
bjmsr-2223	224	4	the	the	DET
bjmsr-2223	224	5	numerator	numerator	NOUN
bjmsr-2223	224	6	,	,	PUNCT
bjmsr-2223	224	7	reflecting	reflect	VERB
bjmsr-2223	224	8	a	a	DET
bjmsr-2223	224	9	firm	firm	NOUN
bjmsr-2223	224	10	's	's	PART
bjmsr-2223	224	11	income	income	NOUN
bjmsr-2223	224	12	tax	tax	NOUN
bjmsr-2223	224	13	burdens	burden	NOUN
bjmsr-2223	224	14	,	,	PUNCT
bjmsr-2223	224	15	while	while	SCONJ
bjmsr-2223	224	16	pretax	pretax	ADJ
bjmsr-2223	224	17	income	income	NOUN
bjmsr-2223	224	18	is	be	AUX
bjmsr-2223	224	19	the	the	DET
bjmsr-2223	224	20	denominator	denominator	NOUN
bjmsr-2223	224	21	.	.	PUNCT
bjmsr-2223	225	1	measures	measure	NOUN
bjmsr-2223	225	2	of	of	ADP
bjmsr-2223	225	3	tax	tax	NOUN
bjmsr-2223	225	4	incentive	incentive	NOUN
bjmsr-2223	225	5	recipient	recipient	NOUN
bjmsr-2223	225	6	status	status	NOUN
bjmsr-2223	225	7	as	as	ADP
bjmsr-2223	225	8	moderator	moderator	NOUN
bjmsr-2223	225	9	this	this	DET
bjmsr-2223	225	10	study	study	NOUN
bjmsr-2223	225	11	used	use	VERB
bjmsr-2223	225	12	a	a	DET
bjmsr-2223	225	13	dummy	dummy	ADJ
bjmsr-2223	225	14	variable	variable	NOUN
bjmsr-2223	225	15	of	of	ADP
bjmsr-2223	225	16	"	"	PUNCT
bjmsr-2223	225	17	1	1	NUM
bjmsr-2223	225	18	"	"	PUNCT
bjmsr-2223	225	19	for	for	ADP
bjmsr-2223	225	20	the	the	DET
bjmsr-2223	225	21	tax	tax	NOUN
bjmsr-2223	225	22	incentive	incentive	NOUN
bjmsr-2223	225	23	recipient	recipient	NOUN
bjmsr-2223	225	24	status	status	NOUN
bjmsr-2223	225	25	and	and	CCONJ
bjmsr-2223	225	26	"	"	PUNCT
bjmsr-2223	225	27	0	0	NUM
bjmsr-2223	225	28	"	"	PUNCT
bjmsr-2223	225	29	for	for	ADP
bjmsr-2223	225	30	otherwise	otherwise	ADV
bjmsr-2223	225	31	.	.	PUNCT
bjmsr-2223	226	1	mida	mida	PROPN
bjmsr-2223	226	2	's	's	PART
bjmsr-2223	226	3	top	top	ADJ
bjmsr-2223	226	4	500	500	NUM
bjmsr-2223	226	5	tax	tax	NOUN
bjmsr-2223	226	6	recipient	recipient	NOUN
bjmsr-2223	226	7	list	list	NOUN
bjmsr-2223	226	8	in	in	ADP
bjmsr-2223	226	9	2017	2017	NUM
bjmsr-2223	226	10	was	be	AUX
bjmsr-2223	226	11	used	use	VERB
bjmsr-2223	226	12	as	as	ADP
bjmsr-2223	226	13	a	a	DET
bjmsr-2223	226	14	reference	reference	NOUN
bjmsr-2223	226	15	for	for	ADP
bjmsr-2223	226	16	this	this	DET
bjmsr-2223	226	17	study	study	NOUN
bjmsr-2223	226	18	to	to	PART
bjmsr-2223	226	19	determine	determine	VERB
bjmsr-2223	226	20	the	the	DET
bjmsr-2223	226	21	tax	tax	NOUN
bjmsr-2223	226	22	incentive	incentive	NOUN
bjmsr-2223	226	23	recipient	recipient	NOUN
bjmsr-2223	226	24	status	status	NOUN
bjmsr-2223	226	25	of	of	ADP
bjmsr-2223	226	26	each	each	DET
bjmsr-2223	226	27	participating	participate	VERB
bjmsr-2223	226	28	firm	firm	NOUN
bjmsr-2223	226	29	in	in	ADP
bjmsr-2223	226	30	this	this	DET
bjmsr-2223	226	31	study	study	NOUN
bjmsr-2223	226	32	.	.	PUNCT
bjmsr-2223	227	1	ali	ali	PROPN
bjmsr-2223	227	2	et	et	PROPN
bjmsr-2223	227	3	al	al	PROPN
bjmsr-2223	227	4	.	.	PROPN
bjmsr-2223	227	5	,	,	PUNCT
bjmsr-2223	227	6	bangladesh	bangladesh	PROPN
bjmsr-2223	227	7	journal	journal	NOUN
bjmsr-2223	227	8	of	of	ADP
bjmsr-2223	227	9	multidisciplinary	multidisciplinary	ADJ
bjmsr-2223	227	10	scientific	scientific	ADJ
bjmsr-2223	227	11	research	research	NOUN
bjmsr-2223	227	12	9(2	9(2	NUM
bjmsr-2223	227	13	)	)	PUNCT
bjmsr-2223	227	14	(	(	PUNCT
bjmsr-2223	227	15	2024	2024	NUM
bjmsr-2223	227	16	)	)	PUNCT
bjmsr-2223	227	17	,	,	PUNCT
bjmsr-2223	227	18	30	30	NUM
bjmsr-2223	227	19	-	-	SYM
bjmsr-2223	227	20	44	44	NUM
bjmsr-2223	227	21	36	36	NUM
bjmsr-2223	227	22	control	control	NOUN
bjmsr-2223	227	23	variables	variable	VERB
bjmsr-2223	227	24	real	real	ADJ
bjmsr-2223	227	25	earnings	earning	NOUN
bjmsr-2223	227	26	management	management	NOUN
bjmsr-2223	227	27	according	accord	VERB
bjmsr-2223	227	28	to	to	ADP
bjmsr-2223	227	29	roychowdhury	roychowdhury	NOUN
bjmsr-2223	227	30	(	(	PUNCT
bjmsr-2223	227	31	2006	2006	NUM
bjmsr-2223	227	32	)	)	PUNCT
bjmsr-2223	227	33	,	,	PUNCT
bjmsr-2223	227	34	normal	normal	ADJ
bjmsr-2223	227	35	cash	cash	NOUN
bjmsr-2223	227	36	flow	flow	NOUN
bjmsr-2223	227	37	from	from	ADP
bjmsr-2223	227	38	operation	operation	NOUN
bjmsr-2223	227	39	(	(	PUNCT
bjmsr-2223	227	40	cfo	cfo	PROPN
bjmsr-2223	227	41	)	)	PUNCT
bjmsr-2223	227	42	is	be	AUX
bjmsr-2223	227	43	expressed	express	VERB
bjmsr-2223	227	44	as	as	ADP
bjmsr-2223	227	45	a	a	DET
bjmsr-2223	227	46	linear	linear	ADJ
bjmsr-2223	227	47	function	function	NOUN
bjmsr-2223	227	48	of	of	ADP
bjmsr-2223	227	49	sales	sale	NOUN
bjmsr-2223	227	50	and	and	CCONJ
bjmsr-2223	227	51	change	change	NOUN
bjmsr-2223	227	52	in	in	ADP
bjmsr-2223	227	53	sales	sale	NOUN
bjmsr-2223	227	54	.	.	PUNCT
bjmsr-2223	228	1	abnormal	abnormal	ADJ
bjmsr-2223	228	2	cash	cash	NOUN
bjmsr-2223	228	3	flow	flow	NOUN
bjmsr-2223	228	4	from	from	ADP
bjmsr-2223	228	5	operation	operation	NOUN
bjmsr-2223	228	6	(	(	PUNCT
bjmsr-2223	228	7	cashabs	cashab	NOUN
bjmsr-2223	228	8	)	)	PUNCT
bjmsr-2223	228	9	refers	refer	VERB
bjmsr-2223	228	10	to	to	ADP
bjmsr-2223	228	11	the	the	DET
bjmsr-2223	228	12	subtraction	subtraction	NOUN
bjmsr-2223	228	13	of	of	ADP
bjmsr-2223	228	14	the	the	DET
bjmsr-2223	228	15	actual	actual	ADJ
bjmsr-2223	228	16	cfo	cfo	NOUN
bjmsr-2223	228	17	from	from	ADP
bjmsr-2223	228	18	the	the	DET
bjmsr-2223	228	19	average	average	ADJ
bjmsr-2223	228	20	level	level	NOUN
bjmsr-2223	228	21	of	of	ADP
bjmsr-2223	228	22	cfo	cfo	NOUN
bjmsr-2223	228	23	calculated	calculate	VERB
bjmsr-2223	228	24	using	use	VERB
bjmsr-2223	228	25	the	the	DET
bjmsr-2223	228	26	estimated	estimate	VERB
bjmsr-2223	228	27	coefficient	coefficient	NOUN
bjmsr-2223	228	28	using	use	VERB
bjmsr-2223	228	29	the	the	DET
bjmsr-2223	228	30	following	follow	VERB
bjmsr-2223	228	31	cross	cross	ADJ
bjmsr-2223	228	32	-	-	ADJ
bjmsr-2223	228	33	sectional	sectional	ADJ
bjmsr-2223	228	34	regression	regression	NOUN
bjmsr-2223	228	35	for	for	ADP
bjmsr-2223	228	36	each	each	DET
bjmsr-2223	228	37	industry	industry	NOUN
bjmsr-2223	228	38	and	and	CCONJ
bjmsr-2223	228	39	year	year	NOUN
bjmsr-2223	228	40	:	:	PUNCT
bjmsr-2223	229	1	𝐶𝐹𝑂𝑖,𝑡	𝐶𝐹𝑂𝑖,𝑡	ADJ
bjmsr-2223	229	2	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	PUNCT
bjmsr-2223	229	3	=	=	SYM
bjmsr-2223	229	4	𝑘1𝑡	𝑘1𝑡	PROPN
bjmsr-2223	229	5	(	(	PUNCT
bjmsr-2223	229	6	1	1	NUM
bjmsr-2223	229	7	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	NUM
bjmsr-2223	229	8	)	)	PUNCT
bjmsr-2223	230	1	+	+	CCONJ
bjmsr-2223	230	2	𝑘2	𝑘2	PROPN
bjmsr-2223	230	3	(	(	PUNCT
bjmsr-2223	230	4	𝑆𝑎𝑙𝑒𝑠𝑖,𝑡	𝑆𝑎𝑙𝑒𝑠𝑖,𝑡	X
bjmsr-2223	230	5	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	PUNCT
bjmsr-2223	230	6	)	)	PUNCT
bjmsr-2223	231	1	+	+	CCONJ
bjmsr-2223	231	2	𝑘3	𝑘3	PROPN
bjmsr-2223	231	3	(	(	PUNCT
bjmsr-2223	231	4	𝛥𝑆𝑎𝑙𝑒𝑠𝑖,𝑡	𝛥𝑆𝑎𝑙𝑒𝑠𝑖,𝑡	PROPN
bjmsr-2223	231	5	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	PUNCT
bjmsr-2223	231	6	)	)	PUNCT
bjmsr-2223	231	7	+	+	NUM
bjmsr-2223	231	8	𝜖𝑖,𝑡-------------------------------------------------------------(5	𝜖𝑖,𝑡-------------------------------------------------------------(5	NOUN
bjmsr-2223	231	9	)	)	PUNCT
bjmsr-2223	231	10	meanwhile	meanwhile	ADV
bjmsr-2223	231	11	,	,	PUNCT
bjmsr-2223	231	12	production	production	NOUN
bjmsr-2223	231	13	costs	cost	NOUN
bjmsr-2223	231	14	refer	refer	VERB
bjmsr-2223	231	15	to	to	ADP
bjmsr-2223	231	16	the	the	DET
bjmsr-2223	231	17	sum	sum	NOUN
bjmsr-2223	231	18	of	of	ADP
bjmsr-2223	231	19	costs	cost	NOUN
bjmsr-2223	231	20	of	of	ADP
bjmsr-2223	231	21	goods	good	NOUN
bjmsr-2223	231	22	sold	sell	VERB
bjmsr-2223	231	23	(	(	PUNCT
bjmsr-2223	231	24	cogs	cog	NOUN
bjmsr-2223	231	25	)	)	PUNCT
bjmsr-2223	231	26	and	and	CCONJ
bjmsr-2223	231	27	inventory	inventory	NOUN
bjmsr-2223	231	28	changes	change	NOUN
bjmsr-2223	231	29	.	.	PUNCT
bjmsr-2223	232	1	the	the	DET
bjmsr-2223	232	2	overall	overall	ADJ
bjmsr-2223	232	3	model	model	NOUN
bjmsr-2223	232	4	for	for	ADP
bjmsr-2223	232	5	production	production	NOUN
bjmsr-2223	232	6	costs	cost	NOUN
bjmsr-2223	232	7	is	be	AUX
bjmsr-2223	232	8	expressed	express	VERB
bjmsr-2223	232	9	in	in	ADP
bjmsr-2223	232	10	the	the	DET
bjmsr-2223	232	11	following	following	NOUN
bjmsr-2223	232	12	:	:	PUNCT
bjmsr-2223	232	13	[	[	PUNCT
bjmsr-2223	232	14	𝑃𝑅𝑂𝐷𝑖,𝑡	𝑃𝑅𝑂𝐷𝑖,𝑡	ADJ
bjmsr-2223	232	15	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	SYM
bjmsr-2223	232	16	=	=	SYM
bjmsr-2223	232	17	𝑘1𝑡	𝑘1𝑡	PROPN
bjmsr-2223	232	18	(	(	PUNCT
bjmsr-2223	232	19	1	1	NUM
bjmsr-2223	232	20	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	NUM
bjmsr-2223	232	21	)	)	PUNCT
bjmsr-2223	233	1	+	+	CCONJ
bjmsr-2223	233	2	𝑘2	𝑘2	PROPN
bjmsr-2223	233	3	(	(	PUNCT
bjmsr-2223	233	4	𝑆𝑎𝑙𝑒𝑠𝑖,𝑡	𝑆𝑎𝑙𝑒𝑠𝑖,𝑡	X
bjmsr-2223	233	5	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	PUNCT
bjmsr-2223	233	6	)	)	PUNCT
bjmsr-2223	234	1	+	+	CCONJ
bjmsr-2223	234	2	𝑘3	𝑘3	PROPN
bjmsr-2223	234	3	(	(	PUNCT
bjmsr-2223	234	4	𝛥𝑆𝑎𝑙𝑒𝑠𝑖,𝑡	𝛥𝑆𝑎𝑙𝑒𝑠𝑖,𝑡	PROPN
bjmsr-2223	234	5	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	PUNCT
bjmsr-2223	234	6	)	)	PUNCT
bjmsr-2223	234	7	+	+	CCONJ
bjmsr-2223	234	8	𝑘4	𝑘4	PROPN
bjmsr-2223	234	9	(	(	PUNCT
bjmsr-2223	234	10	𝛥𝑆𝑎𝑙𝑒𝑠𝑖,𝑡−1	𝛥𝑆𝑎𝑙𝑒𝑠𝑖,𝑡−1	NUM
bjmsr-2223	234	11	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	PUNCT
bjmsr-2223	234	12	)	)	PUNCT
bjmsr-2223	234	13	+	+	CCONJ
bjmsr-2223	234	14	𝜖𝑖,𝑡---------------------------------------(6	𝜖𝑖,𝑡---------------------------------------(6	X
bjmsr-2223	234	15	)	)	PUNCT
bjmsr-2223	234	16	the	the	DET
bjmsr-2223	234	17	equation	equation	NOUN
bjmsr-2223	234	18	model	model	NOUN
bjmsr-2223	234	19	is	be	AUX
bjmsr-2223	234	20	then	then	ADV
bjmsr-2223	234	21	developed	develop	VERB
bjmsr-2223	234	22	to	to	PART
bjmsr-2223	234	23	estimate	estimate	VERB
bjmsr-2223	234	24	the	the	DET
bjmsr-2223	234	25	normal	normal	ADJ
bjmsr-2223	234	26	level	level	NOUN
bjmsr-2223	234	27	of	of	ADP
bjmsr-2223	234	28	production	production	NOUN
bjmsr-2223	234	29	costs	cost	NOUN
bjmsr-2223	234	30	,	,	PUNCT
bjmsr-2223	234	31	where	where	SCONJ
bjmsr-2223	234	32	cogs	cog	NOUN
bjmsr-2223	234	33	is	be	AUX
bjmsr-2223	234	34	modelled	model	VERB
bjmsr-2223	234	35	as	as	ADP
bjmsr-2223	234	36	a	a	DET
bjmsr-2223	234	37	linear	linear	ADJ
bjmsr-2223	234	38	function	function	NOUN
bjmsr-2223	234	39	of	of	ADP
bjmsr-2223	234	40	contemporaneous	contemporaneous	ADJ
bjmsr-2223	234	41	sales	sale	NOUN
bjmsr-2223	234	42	:	:	PUNCT
bjmsr-2223	234	43	𝐶𝑂𝐺𝑆𝑖,𝑡	𝐶𝑂𝐺𝑆𝑖,𝑡	ADJ
bjmsr-2223	234	44	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	SYM
bjmsr-2223	234	45	=	=	SYM
bjmsr-2223	234	46	𝑘1𝑡	𝑘1𝑡	PROPN
bjmsr-2223	234	47	(	(	PUNCT
bjmsr-2223	234	48	1	1	NUM
bjmsr-2223	234	49	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	NUM
bjmsr-2223	234	50	)	)	PUNCT
bjmsr-2223	235	1	+	+	CCONJ
bjmsr-2223	235	2	𝑘2	𝑘2	PROPN
bjmsr-2223	235	3	(	(	PUNCT
bjmsr-2223	235	4	𝑆𝑎𝑙𝑒𝑠𝑖,𝑡	𝑆𝑎𝑙𝑒𝑠𝑖,𝑡	X
bjmsr-2223	235	5	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	PUNCT
bjmsr-2223	235	6	)	)	PUNCT
bjmsr-2223	235	7	+	+	CCONJ
bjmsr-2223	235	8	𝜖𝑖,𝑡----------------------------------------------------------------------------------(7	𝜖𝑖,𝑡----------------------------------------------------------------------------------(7	NOUN
bjmsr-2223	235	9	)	)	PUNCT
bjmsr-2223	235	10	in	in	ADP
bjmsr-2223	235	11	addition	addition	NOUN
bjmsr-2223	235	12	,	,	PUNCT
bjmsr-2223	235	13	inventory	inventory	NOUN
bjmsr-2223	235	14	growth	growth	NOUN
bjmsr-2223	235	15	is	be	AUX
bjmsr-2223	235	16	modelled	model	VERB
bjmsr-2223	235	17	as	as	SCONJ
bjmsr-2223	235	18	follows	follow	VERB
bjmsr-2223	235	19	:	:	PUNCT
bjmsr-2223	235	20	𝛥𝐼𝑁𝑉𝑖,𝑡	𝛥𝐼𝑁𝑉𝑖,𝑡	NOUN
bjmsr-2223	235	21	=	=	SYM
bjmsr-2223	235	22	𝑘1𝑡	𝑘1𝑡	PROPN
bjmsr-2223	235	23	(	(	PUNCT
bjmsr-2223	235	24	1	1	NUM
bjmsr-2223	235	25	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	NUM
bjmsr-2223	235	26	)	)	PUNCT
bjmsr-2223	236	1	+	+	CCONJ
bjmsr-2223	236	2	𝑘2	𝑘2	PROPN
bjmsr-2223	236	3	(	(	PUNCT
bjmsr-2223	236	4	𝛥𝑆𝑎𝑙𝑒𝑠𝑖,𝑡	𝛥𝑆𝑎𝑙𝑒𝑠𝑖,𝑡	PROPN
bjmsr-2223	236	5	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	PUNCT
bjmsr-2223	236	6	)	)	PUNCT
bjmsr-2223	237	1	+	+	NUM
bjmsr-2223	237	2	𝑘3	𝑘3	PROPN
bjmsr-2223	237	3	(	(	PUNCT
bjmsr-2223	237	4	𝛥𝑆𝑎𝑙𝑒𝑠𝑖,𝑡−1	𝛥𝑆𝑎𝑙𝑒𝑠𝑖,𝑡−1	NUM
bjmsr-2223	237	5	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	PUNCT
bjmsr-2223	237	6	)	)	PUNCT
bjmsr-2223	237	7	+	+	CCONJ
bjmsr-2223	237	8	𝜖𝑖,𝑡----------------------------------------------------------------(8	𝜖𝑖,𝑡----------------------------------------------------------------(8	VERB
bjmsr-2223	237	9	)	)	PUNCT
bjmsr-2223	237	10	as	as	ADP
bjmsr-2223	237	11	for	for	ADP
bjmsr-2223	237	12	the	the	DET
bjmsr-2223	237	13	curtailment	curtailment	NOUN
bjmsr-2223	237	14	of	of	ADP
bjmsr-2223	237	15	discretionary	discretionary	ADJ
bjmsr-2223	237	16	costs	cost	NOUN
bjmsr-2223	237	17	,	,	PUNCT
bjmsr-2223	237	18	the	the	DET
bjmsr-2223	237	19	following	follow	VERB
bjmsr-2223	237	20	cross	cross	ADJ
bjmsr-2223	237	21	-	-	ADJ
bjmsr-2223	237	22	sectional	sectional	ADJ
bjmsr-2223	237	23	models	model	NOUN
bjmsr-2223	237	24	for	for	ADP
bjmsr-2223	237	25	each	each	DET
bjmsr-2223	237	26	industry	industry	NOUN
bjmsr-2223	237	27	and	and	CCONJ
bjmsr-2223	237	28	year	year	NOUN
bjmsr-2223	237	29	are	be	AUX
bjmsr-2223	237	30	estimated	estimate	VERB
bjmsr-2223	237	31	(	(	PUNCT
bjmsr-2223	237	32	roychowdhury	roychowdhury	NOUN
bjmsr-2223	237	33	,	,	PUNCT
bjmsr-2223	237	34	2006	2006	NUM
bjmsr-2223	237	35	):	):	PUNCT
bjmsr-2223	237	36	𝑆𝐺&𝐴𝑖,𝑡	𝑆𝐺&𝐴𝑖,𝑡	NOUN
bjmsr-2223	237	37	=	=	SYM
bjmsr-2223	237	38	𝛽1	𝛽1	NOUN
bjmsr-2223	237	39	+	+	CCONJ
bjmsr-2223	237	40	𝛽2	𝛽2	NOUN
bjmsr-2223	237	41	(	(	PUNCT
bjmsr-2223	237	42	1	1	NUM
bjmsr-2223	237	43	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
bjmsr-2223	237	44	 	 	SPACE
bjmsr-2223	237	45	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	PUNCT
bjmsr-2223	237	46	)	)	PUNCT
bjmsr-2223	238	1	+	+	NUM
bjmsr-2223	238	2	𝛽3	𝛽3	NOUN
bjmsr-2223	238	3	(	(	PUNCT
bjmsr-2223	238	4	𝑆𝑎𝑙𝑒𝑠𝑖,𝑡−1	𝑆𝑎𝑙𝑒𝑠𝑖,𝑡−1	PROPN
bjmsr-2223	238	5	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	NUM
bjmsr-2223	238	6	 	 	SPACE
bjmsr-2223	238	7	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	PUNCT
bjmsr-2223	238	8	)	)	PUNCT
bjmsr-2223	238	9	+	+	CCONJ
bjmsr-2223	238	10	𝜖𝑖,𝑡------------------------------------------------------------------(9	𝜖𝑖,𝑡------------------------------------------------------------------(9	NOUN
bjmsr-2223	238	11	)	)	PUNCT
bjmsr-2223	238	12	𝑅&𝐷𝑖,𝑡	𝑅&𝐷𝑖,𝑡	NOUN
bjmsr-2223	238	13	=	=	SYM
bjmsr-2223	238	14	𝛽1	𝛽1	NOUN
bjmsr-2223	238	15	+	+	CCONJ
bjmsr-2223	238	16	𝛽2	𝛽2	NOUN
bjmsr-2223	238	17	(	(	PUNCT
bjmsr-2223	238	18	1	1	NUM
bjmsr-2223	238	19	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
bjmsr-2223	238	20	 	 	SPACE
bjmsr-2223	238	21	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	PUNCT
bjmsr-2223	238	22	)	)	PUNCT
bjmsr-2223	239	1	+	+	NUM
bjmsr-2223	239	2	𝛽3	𝛽3	NOUN
bjmsr-2223	239	3	(	(	PUNCT
bjmsr-2223	239	4	𝑆𝑎𝑙𝑒𝑠𝑖,𝑡−1	𝑆𝑎𝑙𝑒𝑠𝑖,𝑡−1	PROPN
bjmsr-2223	239	5	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	NUM
bjmsr-2223	239	6	 	 	SPACE
bjmsr-2223	239	7	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	𝐴𝑠𝑠𝑒𝑡𝑠𝑖,𝑡−1	PUNCT
bjmsr-2223	239	8	)	)	PUNCT
bjmsr-2223	240	1	+	+	CCONJ
bjmsr-2223	240	2	𝜖𝑖,𝑡------------------------------------------------------------------(10	𝜖𝑖,𝑡------------------------------------------------------------------(10	PROPN
bjmsr-2223	240	3	)	)	PUNCT
bjmsr-2223	240	4	empirical	empirical	ADJ
bjmsr-2223	240	5	model	model	NOUN
bjmsr-2223	240	6	a	a	DET
bjmsr-2223	240	7	regression	regression	NOUN
bjmsr-2223	240	8	model	model	NOUN
bjmsr-2223	240	9	was	be	AUX
bjmsr-2223	240	10	developed	develop	VERB
bjmsr-2223	240	11	for	for	ADP
bjmsr-2223	240	12	this	this	DET
bjmsr-2223	240	13	study	study	NOUN
bjmsr-2223	240	14	to	to	PART
bjmsr-2223	240	15	determine	determine	VERB
bjmsr-2223	240	16	the	the	DET
bjmsr-2223	240	17	influence	influence	NOUN
bjmsr-2223	240	18	of	of	ADP
bjmsr-2223	240	19	etr	etr	PROPN
bjmsr-2223	240	20	(	(	PUNCT
bjmsr-2223	240	21	tax	tax	NOUN
bjmsr-2223	240	22	avoidance	avoidance	NOUN
bjmsr-2223	240	23	)	)	PUNCT
bjmsr-2223	240	24	on	on	ADP
bjmsr-2223	240	25	discretionary	discretionary	ADJ
bjmsr-2223	240	26	accruals	accrual	NOUN
bjmsr-2223	240	27	(	(	PUNCT
bjmsr-2223	240	28	earnings	earning	NOUN
bjmsr-2223	240	29	management	management	NOUN
bjmsr-2223	240	30	):	):	PUNCT
bjmsr-2223	240	31	𝐷𝐸𝑀	𝐷𝐸𝑀	NOUN
bjmsr-2223	240	32	=	=	PUNCT
bjmsr-2223	240	33	𝑎1𝐸𝑇𝑅	𝑎1𝐸𝑇𝑅	NOUN
bjmsr-2223	240	34	+	+	CCONJ
bjmsr-2223	240	35	𝑎2𝑀𝐼𝐷𝐴	𝑎2𝑀𝐼𝐷𝐴	NOUN
bjmsr-2223	240	36	+	+	CCONJ
bjmsr-2223	240	37	𝑎3𝐴𝑈𝐷𝐼𝑇	𝑎3𝐴𝑈𝐷𝐼𝑇	NOUN
bjmsr-2223	240	38	+	+	CCONJ
bjmsr-2223	240	39	𝑎4𝐷𝐼𝑅𝐸𝐶𝑇𝑂𝑅	𝑎4𝐷𝐼𝑅𝐸𝐶𝑇𝑂𝑅	NOUN
bjmsr-2223	240	40	+	+	CCONJ
bjmsr-2223	240	41	𝑎5𝐼𝑁𝑆𝑇𝐼	𝑎5𝐼𝑁𝑆𝑇𝐼	NOUN
bjmsr-2223	240	42	+	+	CCONJ
bjmsr-2223	240	43	𝑎6𝑁𝑂𝑀𝐷𝐼𝑅𝐸𝐶𝑇𝑂𝑅	𝑎6𝑁𝑂𝑀𝐷𝐼𝑅𝐸𝐶𝑇𝑂𝑅	NOUN
bjmsr-2223	240	44	+	+	CCONJ
bjmsr-2223	240	45	𝑎7𝐼𝑁𝐷𝐷𝐼𝑅𝐸𝐶𝑇𝑂𝑅	𝑎7𝐼𝑁𝐷𝐷𝐼𝑅𝐸𝐶𝑇𝑂𝑅	NOUN
bjmsr-2223	240	46	+	+	NUM
bjmsr-2223	240	47	𝑎8𝐿𝐸𝑉	𝑎8𝐿𝐸𝑉	NOUN
bjmsr-2223	240	48	+	+	CCONJ
bjmsr-2223	240	49	𝑎9𝑆𝐼𝑍𝐸	𝑎9𝑆𝐼𝑍𝐸	ADJ
bjmsr-2223	240	50	+	+	CCONJ
bjmsr-2223	240	51	𝑎10𝐴𝐺𝐸	𝑎10𝐴𝐺𝐸	PROPN
bjmsr-2223	240	52	+	+	CCONJ
bjmsr-2223	240	53	𝑎11𝐴𝐵𝑆𝑅𝐸𝑀_𝑃𝑅𝑂𝐷	𝑎11𝐴𝐵𝑆𝑅𝐸𝑀_𝑃𝑅𝑂𝐷	PROPN
bjmsr-2223	240	54	+	+	CCONJ
bjmsr-2223	240	55	𝑎12𝐴𝐵𝑆𝑅𝐸𝑀_𝐷𝐼𝑆𝐸𝑋𝑃	𝑎12𝐴𝐵𝑆𝑅𝐸𝑀_𝐷𝐼𝑆𝐸𝑋𝑃	PROPN
bjmsr-2223	240	56	+	+	CCONJ
bjmsr-2223	240	57	𝑎13𝐴𝐵𝑆𝑅𝐸𝑀_𝐶𝐹𝑂	𝑎13𝐴𝐵𝑆𝑅𝐸𝑀_𝐶𝐹𝑂	NOUN
bjmsr-2223	240	58	+	+	CCONJ
bjmsr-2223	240	59	𝜖----------------(11	𝜖----------------(11	NOUN
bjmsr-2223	240	60	)	)	PUNCT
bjmsr-2223	240	61	where	where	SCONJ
bjmsr-2223	240	62	dem	dem	NOUN
bjmsr-2223	240	63	=	=	PUNCT
bjmsr-2223	240	64	the	the	DET
bjmsr-2223	240	65	absolute	absolute	ADJ
bjmsr-2223	240	66	value	value	NOUN
bjmsr-2223	240	67	of	of	ADP
bjmsr-2223	240	68	discretionary	discretionary	ADJ
bjmsr-2223	240	69	accruals	accrual	NOUN
bjmsr-2223	240	70	to	to	PART
bjmsr-2223	240	71	measure	measure	VERB
bjmsr-2223	240	72	earnings	earning	NOUN
bjmsr-2223	240	73	management	management	NOUN
bjmsr-2223	240	74	etr	etr	PROPN
bjmsr-2223	241	1	=	=	PUNCT
bjmsr-2223	241	2	the	the	DET
bjmsr-2223	241	3	ratio	ratio	NOUN
bjmsr-2223	241	4	of	of	ADP
bjmsr-2223	241	5	current	current	ADJ
bjmsr-2223	241	6	income	income	NOUN
bjmsr-2223	241	7	tax	tax	NOUN
bjmsr-2223	241	8	expenses	expense	NOUN
bjmsr-2223	241	9	divided	divide	VERB
bjmsr-2223	241	10	by	by	ADP
bjmsr-2223	241	11	income	income	NOUN
bjmsr-2223	241	12	before	before	ADP
bjmsr-2223	241	13	interests	interest	NOUN
bjmsr-2223	241	14	and	and	CCONJ
bjmsr-2223	241	15	taxes	taxis	NOUN
bjmsr-2223	241	16	mida	mida	PROPN
bjmsr-2223	241	17	=	=	PUNCT
bjmsr-2223	241	18	a	a	DET
bjmsr-2223	241	19	dummy	dummy	ADJ
bjmsr-2223	241	20	variable	variable	NOUN
bjmsr-2223	241	21	of	of	ADP
bjmsr-2223	241	22	"	"	PUNCT
bjmsr-2223	241	23	1	1	NUM
bjmsr-2223	241	24	"	"	PUNCT
bjmsr-2223	241	25	for	for	ADP
bjmsr-2223	241	26	tax	tax	NOUN
bjmsr-2223	241	27	incentive	incentive	NOUN
bjmsr-2223	241	28	recipient	recipient	NOUN
bjmsr-2223	241	29	status	status	NOUN
bjmsr-2223	241	30	and	and	CCONJ
bjmsr-2223	241	31	"	"	PUNCT
bjmsr-2223	241	32	0	0	NUM
bjmsr-2223	241	33	"	"	PUNCT
bjmsr-2223	241	34	for	for	ADP
bjmsr-2223	241	35	otherwise	otherwise	ADV
bjmsr-2223	241	36	audit	audit	NOUN
bjmsr-2223	241	37	=	=	PUNCT
bjmsr-2223	241	38	the	the	DET
bjmsr-2223	241	39	dummy	dummy	ADJ
bjmsr-2223	241	40	variable	variable	NOUN
bjmsr-2223	241	41	of	of	ADP
bjmsr-2223	241	42	"	"	PUNCT
bjmsr-2223	241	43	1	1	NUM
bjmsr-2223	241	44	"	"	PUNCT
bjmsr-2223	241	45	for	for	ADP
bjmsr-2223	241	46	big	big	ADJ
bjmsr-2223	241	47	four	four	NUM
bjmsr-2223	241	48	audit	audit	NOUN
bjmsr-2223	241	49	firms	firm	NOUN
bjmsr-2223	241	50	and	and	CCONJ
bjmsr-2223	241	51	"	"	PUNCT
bjmsr-2223	241	52	0	0	NUM
bjmsr-2223	241	53	"	"	PUNCT
bjmsr-2223	241	54	for	for	ADP
bjmsr-2223	241	55	otherwise	otherwise	ADV
bjmsr-2223	241	56	directorshold	directorshold	NOUN
bjmsr-2223	241	57	=	=	SYM
bjmsr-2223	241	58	managerial	managerial	ADJ
bjmsr-2223	241	59	ownership	ownership	NOUN
bjmsr-2223	241	60	by	by	ADP
bjmsr-2223	241	61	directors	director	NOUN
bjmsr-2223	241	62	(	(	PUNCT
bjmsr-2223	241	63	in	in	ADP
bjmsr-2223	241	64	percentage	percentage	NOUN
bjmsr-2223	241	65	)	)	PUNCT
bjmsr-2223	241	66	insti	insti	NOUN
bjmsr-2223	241	67	=	=	PUNCT
bjmsr-2223	241	68	institutional	institutional	ADJ
bjmsr-2223	241	69	ownership	ownership	NOUN
bjmsr-2223	241	70	(	(	PUNCT
bjmsr-2223	241	71	in	in	ADP
bjmsr-2223	241	72	percentage	percentage	NOUN
bjmsr-2223	241	73	)	)	PUNCT
bjmsr-2223	241	74	no	no	DET
bjmsr-2223	241	75	director	director	NOUN
bjmsr-2223	241	76	=	=	NOUN
bjmsr-2223	241	77	size	size	NOUN
bjmsr-2223	241	78	of	of	ADP
bjmsr-2223	241	79	the	the	DET
bjmsr-2223	241	80	board	board	NOUN
bjmsr-2223	241	81	of	of	ADP
bjmsr-2223	241	82	directors	director	NOUN
bjmsr-2223	241	83	inddirector	inddirector	NOUN
bjmsr-2223	241	84	=	=	NOUN
bjmsr-2223	241	85	number	number	NOUN
bjmsr-2223	241	86	of	of	ADP
bjmsr-2223	241	87	independent	independent	ADJ
bjmsr-2223	241	88	directors	director	NOUN
bjmsr-2223	241	89	lev	lev	NOUN
bjmsr-2223	241	90	=	=	SYM
bjmsr-2223	241	91	leverage	leverage	NOUN
bjmsr-2223	241	92	,	,	PUNCT
bjmsr-2223	241	93	or	or	CCONJ
bjmsr-2223	241	94	specifically	specifically	ADV
bjmsr-2223	241	95	,	,	PUNCT
bjmsr-2223	241	96	the	the	DET
bjmsr-2223	241	97	total	total	ADJ
bjmsr-2223	241	98	debt	debt	NOUN
bjmsr-2223	241	99	at	at	ADP
bjmsr-2223	241	100	the	the	DET
bjmsr-2223	241	101	end	end	NOUN
bjmsr-2223	241	102	of	of	ADP
bjmsr-2223	241	103	the	the	DET
bjmsr-2223	241	104	year	year	NOUN
bjmsr-2223	241	105	divided	divide	VERB
bjmsr-2223	241	106	by	by	ADP
bjmsr-2223	241	107	the	the	DET
bjmsr-2223	241	108	total	total	ADJ
bjmsr-2223	241	109	assets	asset	NOUN
bjmsr-2223	241	110	at	at	ADP
bjmsr-2223	241	111	the	the	DET
bjmsr-2223	241	112	end	end	NOUN
bjmsr-2223	241	113	of	of	ADP
bjmsr-2223	241	114	the	the	DET
bjmsr-2223	241	115	year	year	NOUN
bjmsr-2223	241	116	size	size	NOUN
bjmsr-2223	241	117	=	=	NOUN
bjmsr-2223	241	118	the	the	DET
bjmsr-2223	241	119	natural	natural	ADJ
bjmsr-2223	241	120	logarithm	logarithm	NOUN
bjmsr-2223	241	121	of	of	ADP
bjmsr-2223	241	122	total	total	ADJ
bjmsr-2223	241	123	assets	asset	NOUN
bjmsr-2223	241	124	age	age	NOUN
bjmsr-2223	241	125	=	=	NOUN
bjmsr-2223	241	126	age	age	NOUN
bjmsr-2223	241	127	of	of	ADP
bjmsr-2223	241	128	the	the	DET
bjmsr-2223	241	129	firm	firm	NOUN
bjmsr-2223	241	130	from	from	ADP
bjmsr-2223	241	131	the	the	DET
bjmsr-2223	241	132	year	year	NOUN
bjmsr-2223	241	133	incorporated	incorporate	VERB
bjmsr-2223	241	134	to	to	ADP
bjmsr-2223	241	135	the	the	DET
bjmsr-2223	241	136	year	year	NOUN
bjmsr-2223	241	137	2017	2017	NUM
bjmsr-2223	241	138	absrem_prod	absrem_prod	NOUN
bjmsr-2223	242	1	=	=	PRON
bjmsr-2223	242	2	the	the	DET
bjmsr-2223	242	3	absolute	absolute	ADJ
bjmsr-2223	242	4	value	value	NOUN
bjmsr-2223	242	5	of	of	ADP
bjmsr-2223	242	6	real	real	ADJ
bjmsr-2223	242	7	earnings	earning	NOUN
bjmsr-2223	242	8	management	management	NOUN
bjmsr-2223	242	9	measure	measure	NOUN
bjmsr-2223	242	10	for	for	ADP
bjmsr-2223	242	11	abnormal	abnormal	ADJ
bjmsr-2223	242	12	production	production	NOUN
bjmsr-2223	242	13	absrem_disexp	absrem_disexp	NOUN
bjmsr-2223	242	14	=	=	PUNCT
bjmsr-2223	242	15	the	the	DET
bjmsr-2223	242	16	absolute	absolute	ADJ
bjmsr-2223	242	17	value	value	NOUN
bjmsr-2223	242	18	of	of	ADP
bjmsr-2223	242	19	real	real	ADJ
bjmsr-2223	242	20	earnings	earning	NOUN
bjmsr-2223	242	21	management	management	NOUN
bjmsr-2223	242	22	measure	measure	NOUN
bjmsr-2223	242	23	for	for	ADP
bjmsr-2223	242	24	abnormal	abnormal	ADJ
bjmsr-2223	242	25	discretionary	discretionary	ADJ
bjmsr-2223	242	26	expenses	expense	NOUN
bjmsr-2223	242	27	absrem_cfo	absrem_cfo	PROPN
bjmsr-2223	243	1	=	=	PUNCT
bjmsr-2223	243	2	the	the	DET
bjmsr-2223	243	3	absolute	absolute	ADJ
bjmsr-2223	243	4	value	value	NOUN
bjmsr-2223	243	5	of	of	ADP
bjmsr-2223	243	6	real	real	ADJ
bjmsr-2223	243	7	earnings	earning	NOUN
bjmsr-2223	243	8	management	management	NOUN
bjmsr-2223	243	9	measure	measure	NOUN
bjmsr-2223	243	10	for	for	ADP
bjmsr-2223	243	11	abnormal	abnormal	ADJ
bjmsr-2223	243	12	cash	cash	NOUN
bjmsr-2223	243	13	flows	flow	NOUN
bjmsr-2223	243	14	as	as	SCONJ
bjmsr-2223	243	15	shown	show	VERB
bjmsr-2223	243	16	in	in	ADP
bjmsr-2223	243	17	equation	equation	NOUN
bjmsr-2223	243	18	(	(	PUNCT
bjmsr-2223	243	19	11	11	NUM
bjmsr-2223	243	20	)	)	PUNCT
bjmsr-2223	243	21	,	,	PUNCT
bjmsr-2223	243	22	earnings	earning	NOUN
bjmsr-2223	243	23	management	management	NOUN
bjmsr-2223	243	24	(	(	PUNCT
bjmsr-2223	243	25	dem	dem	NOUN
bjmsr-2223	243	26	)	)	PUNCT
bjmsr-2223	243	27	was	be	AUX
bjmsr-2223	243	28	measured	measure	VERB
bjmsr-2223	243	29	as	as	ADP
bjmsr-2223	243	30	this	this	DET
bjmsr-2223	243	31	study	study	NOUN
bjmsr-2223	243	32	's	's	PART
bjmsr-2223	243	33	dependent	dependent	ADJ
bjmsr-2223	243	34	variable	variable	NOUN
bjmsr-2223	243	35	.	.	PUNCT
bjmsr-2223	244	1	mida	mida	PROPN
bjmsr-2223	244	2	,	,	PUNCT
bjmsr-2223	244	3	etr	etr	PROPN
bjmsr-2223	244	4	,	,	PUNCT
bjmsr-2223	244	5	and	and	CCONJ
bjmsr-2223	244	6	the	the	DET
bjmsr-2223	244	7	interaction	interaction	NOUN
bjmsr-2223	244	8	variable	variable	NOUN
bjmsr-2223	244	9	of	of	ADP
bjmsr-2223	244	10	mida*etr	mida*etr	PROPN
bjmsr-2223	244	11	represented	represent	VERB
bjmsr-2223	244	12	the	the	DET
bjmsr-2223	244	13	tax	tax	NOUN
bjmsr-2223	244	14	avoidance	avoidance	NOUN
bjmsr-2223	244	15	measures	measure	NOUN
bjmsr-2223	244	16	,	,	PUNCT
bjmsr-2223	244	17	specifically	specifically	ADV
bjmsr-2223	244	18	for	for	ADP
bjmsr-2223	244	19	this	this	DET
bjmsr-2223	244	20	study	study	NOUN
bjmsr-2223	244	21	to	to	PART
bjmsr-2223	244	22	determine	determine	VERB
bjmsr-2223	244	23	whether	whether	SCONJ
bjmsr-2223	244	24	the	the	DET
bjmsr-2223	244	25	incentives	incentive	NOUN
bjmsr-2223	244	26	to	to	PART
bjmsr-2223	244	27	manage	manage	VERB
bjmsr-2223	244	28	tax	tax	NOUN
bjmsr-2223	244	29	would	would	AUX
bjmsr-2223	244	30	significantly	significantly	ADV
bjmsr-2223	244	31	influence	influence	VERB
bjmsr-2223	244	32	earnings	earning	NOUN
bjmsr-2223	244	33	management	management	NOUN
bjmsr-2223	244	34	by	by	ADP
bjmsr-2223	244	35	managers	manager	NOUN
bjmsr-2223	244	36	.	.	PUNCT
bjmsr-2223	245	1	furthermore	furthermore	ADV
bjmsr-2223	245	2	,	,	PUNCT
bjmsr-2223	245	3	the	the	DET
bjmsr-2223	245	4	analysis	analysis	NOUN
bjmsr-2223	245	5	was	be	AUX
bjmsr-2223	245	6	expected	expect	VERB
bjmsr-2223	245	7	to	to	PART
bjmsr-2223	245	8	yield	yield	VERB
bjmsr-2223	245	9	empirical	empirical	ADJ
bjmsr-2223	245	10	evidence	evidence	NOUN
bjmsr-2223	245	11	on	on	ADP
bjmsr-2223	245	12	whether	whether	SCONJ
bjmsr-2223	245	13	engagement	engagement	NOUN
bjmsr-2223	245	14	in	in	ADP
bjmsr-2223	245	15	tax	tax	NOUN
bjmsr-2223	245	16	avoidance	avoidance	NOUN
bjmsr-2223	245	17	would	would	AUX
bjmsr-2223	245	18	compromise	compromise	VERB
bjmsr-2223	245	19	the	the	DET
bjmsr-2223	245	20	quality	quality	NOUN
bjmsr-2223	245	21	of	of	ADP
bjmsr-2223	245	22	financial	financial	ADJ
bjmsr-2223	245	23	reporting	reporting	NOUN
bjmsr-2223	245	24	and	and	CCONJ
bjmsr-2223	245	25	whether	whether	SCONJ
bjmsr-2223	245	26	the	the	DET
bjmsr-2223	245	27	receipt	receipt	NOUN
bjmsr-2223	245	28	of	of	ADP
bjmsr-2223	245	29	tax	tax	NOUN
bjmsr-2223	245	30	incentives	incentive	NOUN
bjmsr-2223	245	31	would	would	AUX
bjmsr-2223	245	32	weaken	weaken	VERB
bjmsr-2223	245	33	the	the	DET
bjmsr-2223	245	34	relationship	relationship	NOUN
bjmsr-2223	245	35	between	between	ADP
bjmsr-2223	245	36	tax	tax	NOUN
bjmsr-2223	245	37	avoidance	avoidance	NOUN
bjmsr-2223	245	38	and	and	CCONJ
bjmsr-2223	245	39	earnings	earning	NOUN
bjmsr-2223	245	40	management	management	NOUN
bjmsr-2223	245	41	.	.	PUNCT
bjmsr-2223	246	1	results	result	VERB
bjmsr-2223	246	2	descriptive	descriptive	ADJ
bjmsr-2223	246	3	statistics	statistic	NOUN
bjmsr-2223	246	4	table	table	NOUN
bjmsr-2223	246	5	2	2	NUM
bjmsr-2223	246	6	presents	present	VERB
bjmsr-2223	246	7	the	the	DET
bjmsr-2223	246	8	results	result	NOUN
bjmsr-2223	246	9	of	of	ADP
bjmsr-2223	246	10	descriptive	descriptive	ADJ
bjmsr-2223	246	11	statistics	statistic	NOUN
bjmsr-2223	246	12	for	for	ADP
bjmsr-2223	246	13	dem	dem	ADJ
bjmsr-2223	246	14	(	(	PUNCT
bjmsr-2223	246	15	dependent	dependent	ADJ
bjmsr-2223	246	16	variable	variable	NOUN
bjmsr-2223	246	17	)	)	PUNCT
bjmsr-2223	246	18	,	,	PUNCT
bjmsr-2223	246	19	etr	etr	PROPN
bjmsr-2223	246	20	and	and	CCONJ
bjmsr-2223	246	21	mida	mida	PROPN
bjmsr-2223	246	22	(	(	PUNCT
bjmsr-2223	246	23	main	main	ADJ
bjmsr-2223	246	24	independent	independent	ADJ
bjmsr-2223	246	25	variables	variable	NOUN
bjmsr-2223	246	26	)	)	PUNCT
bjmsr-2223	246	27	,	,	PUNCT
bjmsr-2223	246	28	and	and	CCONJ
bjmsr-2223	246	29	other	other	ADJ
bjmsr-2223	246	30	control	control	NOUN
bjmsr-2223	246	31	variables	variable	NOUN
bjmsr-2223	246	32	.	.	PUNCT
bjmsr-2223	247	1	ali	ali	PROPN
bjmsr-2223	247	2	et	et	PROPN
bjmsr-2223	247	3	al	al	PROPN
bjmsr-2223	247	4	.	.	PROPN
bjmsr-2223	247	5	,	,	PUNCT
bjmsr-2223	247	6	bangladesh	bangladesh	PROPN
bjmsr-2223	247	7	journal	journal	NOUN
bjmsr-2223	247	8	of	of	ADP
bjmsr-2223	247	9	multidisciplinary	multidisciplinary	ADJ
bjmsr-2223	247	10	scientific	scientific	ADJ
bjmsr-2223	247	11	research	research	NOUN
bjmsr-2223	247	12	9(2	9(2	NUM
bjmsr-2223	247	13	)	)	PUNCT
bjmsr-2223	247	14	(	(	PUNCT
bjmsr-2223	247	15	2024	2024	NUM
bjmsr-2223	247	16	)	)	PUNCT
bjmsr-2223	247	17	,	,	PUNCT
bjmsr-2223	247	18	30	30	NUM
bjmsr-2223	247	19	-	-	SYM
bjmsr-2223	247	20	44	44	NUM
bjmsr-2223	247	21	37	37	NUM
bjmsr-2223	247	22	table	table	NOUN
bjmsr-2223	247	23	2	2	NUM
bjmsr-2223	247	24	.	.	PUNCT
bjmsr-2223	247	25	descriptive	descriptive	ADJ
bjmsr-2223	247	26	statistics	statistic	NOUN
bjmsr-2223	247	27	descriptive	descriptive	ADJ
bjmsr-2223	247	28	statistics	statistic	NOUN
bjmsr-2223	247	29	number	number	NOUN
bjmsr-2223	247	30	of	of	ADP
bjmsr-2223	247	31	observations	observation	NOUN
bjmsr-2223	247	32	minimum	minimum	NOUN
bjmsr-2223	247	33	value	value	NOUN
bjmsr-2223	247	34	maximum	maximum	ADJ
bjmsr-2223	247	35	value	value	NOUN
bjmsr-2223	247	36	skewness	skewness	NOUN
bjmsr-2223	247	37	kurtosis	kurtosis	VERB
bjmsr-2223	247	38	mida	mida	PROPN
bjmsr-2223	247	39	202	202	NUM
bjmsr-2223	247	40	0	0	NUM
bjmsr-2223	247	41	1	1	NUM
bjmsr-2223	247	42	1.242	1.242	NUM
bjmsr-2223	247	43	-0.462	-0.462	NOUN
bjmsr-2223	247	44	etr	etr	PROPN
bjmsr-2223	247	45	202	202	NUM
bjmsr-2223	247	46	0.0025	0.0025	NUM
bjmsr-2223	247	47	37	37	NUM
bjmsr-2223	247	48	0.783	0.783	NUM
bjmsr-2223	247	49	-0.639	-0.639	PUNCT
bjmsr-2223	247	50	audit	audit	NOUN
bjmsr-2223	247	51	202	202	NUM
bjmsr-2223	247	52	0	0	NUM
bjmsr-2223	247	53	1	1	NUM
bjmsr-2223	247	54	-0.428	-0.428	NOUN
bjmsr-2223	247	55	-1.835	-1.835	PUNCT
bjmsr-2223	247	56	directorshold	directorshold	NOUN
bjmsr-2223	247	57	202	202	NUM
bjmsr-2223	247	58	0	0	NUM
bjmsr-2223	247	59	66.37	66.37	NUM
bjmsr-2223	247	60	2	2	NUM
bjmsr-2223	247	61	3.356	3.356	NUM
bjmsr-2223	247	62	insti	insti	NOUN
bjmsr-2223	247	63	202	202	NUM
bjmsr-2223	247	64	0	0	NUM
bjmsr-2223	247	65	69	69	NUM
bjmsr-2223	247	66	3.03	3.03	NUM
bjmsr-2223	247	67	12.302	12.302	NUM
bjmsr-2223	247	68	nomdirector	nomdirector	NOUN
bjmsr-2223	247	69	202	202	NUM
bjmsr-2223	247	70	4	4	NUM
bjmsr-2223	247	71	15	15	NUM
bjmsr-2223	247	72	0.43	0.43	NUM
bjmsr-2223	247	73	0.077	0.077	NUM
bjmsr-2223	247	74	inddirector	inddirector	NOUN
bjmsr-2223	247	75	202	202	NUM
bjmsr-2223	247	76	0	0	NUM
bjmsr-2223	247	77	9	9	NUM
bjmsr-2223	247	78	-0.074	-0.074	PROPN
bjmsr-2223	247	79	1.894	1.894	NUM
bjmsr-2223	247	80	lev	lev	NOUN
bjmsr-2223	247	81	202	202	NUM
bjmsr-2223	247	82	0	0	NUM
bjmsr-2223	247	83	0.8	0.8	NUM
bjmsr-2223	247	84	2.19	2.19	NUM
bjmsr-2223	247	85	5.798	5.798	NUM
bjmsr-2223	247	86	size	size	NOUN
bjmsr-2223	247	87	202	202	NUM
bjmsr-2223	247	88	7.774	7.774	NUM
bjmsr-2223	247	89	20.51	20.51	NUM
bjmsr-2223	247	90	0.971	0.971	NUM
bjmsr-2223	247	91	1.327	1.327	NUM
bjmsr-2223	247	92	age	age	NOUN
bjmsr-2223	247	93	202	202	NUM
bjmsr-2223	247	94	3	3	NUM
bjmsr-2223	247	95	191	191	NUM
bjmsr-2223	247	96	2.047	2.047	NUM
bjmsr-2223	247	97	7.586	7.586	NUM
bjmsr-2223	247	98	dem	dem	NOUN
bjmsr-2223	248	1	202	202	NUM
bjmsr-2223	248	2	0	0	NUM
bjmsr-2223	248	3	1.1748	1.1748	NUM
bjmsr-2223	248	4	1.465	1.465	NUM
bjmsr-2223	248	5	0.767	0.767	NUM
bjmsr-2223	248	6	totalrem	totalrem	VERB
bjmsr-2223	248	7	202	202	NUM
bjmsr-2223	248	8	0	0	NUM
bjmsr-2223	248	9	1.96259	1.96259	NUM
bjmsr-2223	248	10	4.035	4.035	NUM
bjmsr-2223	248	11	19.208	19.208	NUM
bjmsr-2223	248	12	absrem_prod	absrem_prod	NOUN
bjmsr-2223	248	13	202	202	NUM
bjmsr-2223	248	14	0	0	NUM
bjmsr-2223	249	1	1.20581	1.20581	NUM
bjmsr-2223	249	2	4.373	4.373	NUM
bjmsr-2223	249	3	22.06	22.06	NUM
bjmsr-2223	249	4	absrem_disexp	absrem_disexp	PROPN
bjmsr-2223	250	1	202	202	NUM
bjmsr-2223	250	2	0	0	NUM
bjmsr-2223	250	3	0.81501	0.81501	NUM
bjmsr-2223	250	4	4.179	4.179	NUM
bjmsr-2223	250	5	23.786	23.786	NUM
bjmsr-2223	250	6	absrem_cfo	absrem_cfo	NUM
bjmsr-2223	250	7	202	202	NUM
bjmsr-2223	250	8	0	0	NUM
bjmsr-2223	250	9	0.43683	0.43683	NUM
bjmsr-2223	250	10	2.108	2.108	NUM
bjmsr-2223	250	11	5.466	5.466	NUM
bjmsr-2223	250	12	valid	valid	ADJ
bjmsr-2223	250	13	n	n	CCONJ
bjmsr-2223	250	14	(	(	PUNCT
bjmsr-2223	250	15	listwise	listwise	ADJ
bjmsr-2223	250	16	)	)	PUNCT
bjmsr-2223	250	17	202	202	NUM
bjmsr-2223	250	18	correlation	correlation	NOUN
bjmsr-2223	250	19	matrix	matrix	NOUN
bjmsr-2223	250	20	table	table	NOUN
bjmsr-2223	250	21	3	3	NUM
bjmsr-2223	250	22	displays	display	VERB
bjmsr-2223	250	23	the	the	DET
bjmsr-2223	250	24	correlation	correlation	NOUN
bjmsr-2223	250	25	matrix	matrix	NOUN
bjmsr-2223	250	26	,	,	PUNCT
bjmsr-2223	250	27	revealing	reveal	VERB
bjmsr-2223	250	28	significant	significant	ADJ
bjmsr-2223	250	29	relationships	relationship	NOUN
bjmsr-2223	250	30	among	among	ADP
bjmsr-2223	250	31	the	the	DET
bjmsr-2223	250	32	variables	variable	NOUN
bjmsr-2223	250	33	.	.	PUNCT
bjmsr-2223	251	1	age	age	NOUN
bjmsr-2223	251	2	correlates	correlate	VERB
bjmsr-2223	251	3	positively	positively	ADV
bjmsr-2223	251	4	with	with	ADP
bjmsr-2223	251	5	etr	etr	PROPN
bjmsr-2223	251	6	,	,	PUNCT
bjmsr-2223	251	7	lev	lev	NOUN
bjmsr-2223	251	8	,	,	PUNCT
bjmsr-2223	251	9	and	and	CCONJ
bjmsr-2223	251	10	dem	dem	NOUN
bjmsr-2223	251	11	,	,	PUNCT
bjmsr-2223	251	12	suggesting	suggest	VERB
bjmsr-2223	251	13	older	old	ADJ
bjmsr-2223	251	14	firms	firm	NOUN
bjmsr-2223	251	15	tend	tend	VERB
bjmsr-2223	251	16	to	to	PART
bjmsr-2223	251	17	have	have	VERB
bjmsr-2223	251	18	higher	high	ADJ
bjmsr-2223	251	19	effective	effective	ADJ
bjmsr-2223	251	20	tax	tax	NOUN
bjmsr-2223	251	21	rates	rate	NOUN
bjmsr-2223	251	22	leverage	leverage	NOUN
bjmsr-2223	251	23	and	and	CCONJ
bjmsr-2223	251	24	engage	engage	VERB
bjmsr-2223	251	25	in	in	ADP
bjmsr-2223	251	26	more	more	ADJ
bjmsr-2223	251	27	earnings	earning	NOUN
bjmsr-2223	251	28	management	management	NOUN
bjmsr-2223	251	29	.	.	PUNCT
bjmsr-2223	252	1	totalrem	totalrem	PROPN
bjmsr-2223	252	2	correlates	correlate	VERB
bjmsr-2223	252	3	positively	positively	ADV
bjmsr-2223	252	4	with	with	ADP
bjmsr-2223	252	5	insti	insti	NOUN
bjmsr-2223	252	6	,	,	PUNCT
bjmsr-2223	252	7	size	size	NOUN
bjmsr-2223	252	8	,	,	PUNCT
bjmsr-2223	252	9	and	and	CCONJ
bjmsr-2223	252	10	dem	dem	NOUN
bjmsr-2223	252	11	,	,	PUNCT
bjmsr-2223	252	12	indicating	indicate	VERB
bjmsr-2223	252	13	real	real	ADJ
bjmsr-2223	252	14	earnings	earning	NOUN
bjmsr-2223	252	15	management	management	NOUN
bjmsr-2223	252	16	links	link	NOUN
bjmsr-2223	252	17	to	to	ADP
bjmsr-2223	252	18	institutional	institutional	ADJ
bjmsr-2223	252	19	ownership	ownership	NOUN
bjmsr-2223	252	20	,	,	PUNCT
bjmsr-2223	252	21	size	size	NOUN
bjmsr-2223	252	22	,	,	PUNCT
bjmsr-2223	252	23	and	and	CCONJ
bjmsr-2223	252	24	earnings	earning	NOUN
bjmsr-2223	252	25	management	management	NOUN
bjmsr-2223	252	26	.	.	PUNCT
bjmsr-2223	253	1	institutional	institutional	ADJ
bjmsr-2223	253	2	ownership	ownership	NOUN
bjmsr-2223	253	3	may	may	AUX
bjmsr-2223	253	4	curb	curb	VERB
bjmsr-2223	253	5	earnings	earning	NOUN
bjmsr-2223	253	6	management	management	NOUN
bjmsr-2223	253	7	,	,	PUNCT
bjmsr-2223	253	8	while	while	SCONJ
bjmsr-2223	253	9	larger	large	ADJ
bjmsr-2223	253	10	firms	firm	NOUN
bjmsr-2223	253	11	have	have	VERB
bjmsr-2223	253	12	more	more	ADJ
bjmsr-2223	253	13	resources	resource	NOUN
bjmsr-2223	253	14	for	for	ADP
bjmsr-2223	253	15	real	real	ADJ
bjmsr-2223	253	16	earnings	earning	NOUN
bjmsr-2223	253	17	management	management	NOUN
bjmsr-2223	253	18	.	.	PUNCT
bjmsr-2223	254	1	lower	low	ADJ
bjmsr-2223	254	2	etrs	etrs	ADJ
bjmsr-2223	254	3	are	be	AUX
bjmsr-2223	254	4	observed	observe	VERB
bjmsr-2223	254	5	among	among	ADP
bjmsr-2223	254	6	firms	firm	NOUN
bjmsr-2223	254	7	with	with	ADP
bjmsr-2223	254	8	higher	high	ADJ
bjmsr-2223	254	9	institutional	institutional	ADJ
bjmsr-2223	254	10	ownership	ownership	NOUN
bjmsr-2223	254	11	and	and	CCONJ
bjmsr-2223	254	12	real	real	ADJ
bjmsr-2223	254	13	earnings	earning	NOUN
bjmsr-2223	254	14	management	management	NOUN
bjmsr-2223	254	15	,	,	PUNCT
bjmsr-2223	254	16	while	while	SCONJ
bjmsr-2223	254	17	higher	high	ADJ
bjmsr-2223	254	18	leverage	leverage	NOUN
bjmsr-2223	254	19	is	be	AUX
bjmsr-2223	254	20	seen	see	VERB
bjmsr-2223	254	21	in	in	ADP
bjmsr-2223	254	22	firms	firm	NOUN
bjmsr-2223	254	23	with	with	ADP
bjmsr-2223	254	24	more	more	ADJ
bjmsr-2223	254	25	institutional	institutional	ADJ
bjmsr-2223	254	26	ownership	ownership	NOUN
bjmsr-2223	254	27	.	.	PUNCT
bjmsr-2223	255	1	additionally	additionally	ADV
bjmsr-2223	255	2	,	,	PUNCT
bjmsr-2223	255	3	firms	firm	NOUN
bjmsr-2223	255	4	with	with	ADP
bjmsr-2223	255	5	more	more	ADJ
bjmsr-2223	255	6	non	non	ADJ
bjmsr-2223	255	7	-	-	ADJ
bjmsr-2223	255	8	executive	executive	ADJ
bjmsr-2223	255	9	directors	director	NOUN
bjmsr-2223	255	10	tend	tend	VERB
bjmsr-2223	255	11	to	to	PART
bjmsr-2223	255	12	have	have	VERB
bjmsr-2223	255	13	more	more	ADJ
bjmsr-2223	255	14	independent	independent	ADJ
bjmsr-2223	255	15	directors	director	NOUN
bjmsr-2223	255	16	.	.	PUNCT
bjmsr-2223	256	1	ownership	ownership	NOUN
bjmsr-2223	256	2	appeared	appear	VERB
bjmsr-2223	256	3	to	to	PART
bjmsr-2223	256	4	engage	engage	VERB
bjmsr-2223	256	5	in	in	ADP
bjmsr-2223	256	6	higher	high	ADJ
bjmsr-2223	256	7	levels	level	NOUN
bjmsr-2223	256	8	of	of	ADP
bjmsr-2223	256	9	real	real	ADJ
bjmsr-2223	256	10	earnings	earning	NOUN
bjmsr-2223	256	11	management	management	NOUN
bjmsr-2223	256	12	.	.	PUNCT
bjmsr-2223	257	1	the	the	DET
bjmsr-2223	257	2	obtained	obtain	VERB
bjmsr-2223	257	3	results	result	NOUN
bjmsr-2223	257	4	further	far	ADV
bjmsr-2223	257	5	indicated	indicate	VERB
bjmsr-2223	257	6	a	a	DET
bjmsr-2223	257	7	higher	high	ADJ
bjmsr-2223	257	8	number	number	NOUN
bjmsr-2223	257	9	of	of	ADP
bjmsr-2223	257	10	non	non	ADJ
bjmsr-2223	257	11	-	-	ADJ
bjmsr-2223	257	12	executive	executive	ADJ
bjmsr-2223	257	13	directors	director	NOUN
bjmsr-2223	257	14	among	among	ADP
bjmsr-2223	257	15	firms	firm	NOUN
bjmsr-2223	257	16	with	with	ADP
bjmsr-2223	257	17	higher	high	ADJ
bjmsr-2223	257	18	levels	level	NOUN
bjmsr-2223	257	19	of	of	ADP
bjmsr-2223	257	20	institutional	institutional	ADJ
bjmsr-2223	257	21	ownership	ownership	NOUN
bjmsr-2223	257	22	.	.	PUNCT
bjmsr-2223	258	1	meanwhile	meanwhile	ADV
bjmsr-2223	258	2	,	,	PUNCT
bjmsr-2223	258	3	firms	firm	NOUN
bjmsr-2223	258	4	with	with	ADP
bjmsr-2223	258	5	more	more	ADJ
bjmsr-2223	258	6	nonexecutive	nonexecutive	ADJ
bjmsr-2223	258	7	directors	director	NOUN
bjmsr-2223	258	8	demonstrated	demonstrate	VERB
bjmsr-2223	258	9	a	a	DET
bjmsr-2223	258	10	higher	high	ADJ
bjmsr-2223	258	11	propensity	propensity	NOUN
bjmsr-2223	258	12	to	to	PART
bjmsr-2223	258	13	have	have	AUX
bjmsr-2223	258	14	more	more	ADJ
bjmsr-2223	258	15	independent	independent	ADJ
bjmsr-2223	258	16	directors	director	NOUN
bjmsr-2223	258	17	.	.	PUNCT
bjmsr-2223	259	1	table	table	NOUN
bjmsr-2223	259	2	3	3	NUM
bjmsr-2223	259	3	.	.	PUNCT
bjmsr-2223	259	4	correlation	correlation	NOUN
bjmsr-2223	259	5	matrix	matrix	NOUN
bjmsr-2223	259	6	table	table	NOUN
bjmsr-2223	259	7	4	4	NUM
bjmsr-2223	259	8	.	.	PUNCT
bjmsr-2223	259	9	main	main	ADJ
bjmsr-2223	259	10	results	result	NOUN
bjmsr-2223	259	11	testing	testing	NOUN
bjmsr-2223	259	12	of	of	ADP
bjmsr-2223	259	13	h1	h1	NOUN
bjmsr-2223	259	14	this	this	DET
bjmsr-2223	259	15	section	section	NOUN
bjmsr-2223	259	16	presents	present	VERB
bjmsr-2223	259	17	the	the	DET
bjmsr-2223	259	18	results	result	NOUN
bjmsr-2223	259	19	of	of	ADP
bjmsr-2223	259	20	the	the	DET
bjmsr-2223	259	21	h1	h1	PROPN
bjmsr-2223	259	22	testing	testing	NOUN
bjmsr-2223	259	23	,	,	PUNCT
bjmsr-2223	259	24	specifically	specifically	ADV
bjmsr-2223	259	25	on	on	ADP
bjmsr-2223	259	26	the	the	DET
bjmsr-2223	259	27	relationship	relationship	NOUN
bjmsr-2223	259	28	between	between	ADP
bjmsr-2223	259	29	tax	tax	NOUN
bjmsr-2223	259	30	avoidance	avoidance	NOUN
bjmsr-2223	259	31	(	(	PUNCT
bjmsr-2223	259	32	measured	measure	VERB
bjmsr-2223	259	33	by	by	ADP
bjmsr-2223	259	34	effective	effective	ADJ
bjmsr-2223	259	35	tax	tax	NOUN
bjmsr-2223	259	36	rate	rate	NOUN
bjmsr-2223	259	37	)	)	PUNCT
bjmsr-2223	259	38	and	and	CCONJ
bjmsr-2223	259	39	earnings	earning	NOUN
bjmsr-2223	259	40	management	management	NOUN
bjmsr-2223	259	41	.	.	PUNCT
bjmsr-2223	260	1	in	in	ADP
bjmsr-2223	260	2	other	other	ADJ
bjmsr-2223	260	3	words	word	NOUN
bjmsr-2223	260	4	,	,	PUNCT
bjmsr-2223	260	5	this	this	DET
bjmsr-2223	260	6	study	study	NOUN
bjmsr-2223	260	7	determined	determine	VERB
bjmsr-2223	260	8	whether	whether	SCONJ
bjmsr-2223	260	9	tax	tax	NOUN
bjmsr-2223	260	10	avoidance	avoidance	NOUN
bjmsr-2223	260	11	would	would	AUX
bjmsr-2223	260	12	motivate	motivate	VERB
bjmsr-2223	260	13	firms	firm	NOUN
bjmsr-2223	260	14	to	to	PART
bjmsr-2223	260	15	engage	engage	VERB
bjmsr-2223	260	16	in	in	ADP
bjmsr-2223	260	17	earnings	earning	NOUN
bjmsr-2223	260	18	management	management	NOUN
bjmsr-2223	260	19	.	.	PUNCT
bjmsr-2223	261	1	the	the	DET
bjmsr-2223	261	2	obtained	obtain	VERB
bjmsr-2223	261	3	results	result	NOUN
bjmsr-2223	261	4	are	be	AUX
bjmsr-2223	261	5	presented	present	VERB
bjmsr-2223	261	6	in	in	ADP
bjmsr-2223	261	7	table	table	NOUN
bjmsr-2223	261	8	4	4	NUM
bjmsr-2223	261	9	.	.	PUNCT
bjmsr-2223	262	1	correlations	correlation	NOUN
bjmsr-2223	262	2	(	(	PUNCT
bjmsr-2223	262	3	1	1	NUM
bjmsr-2223	262	4	)	)	PUNCT
bjmsr-2223	262	5	(	(	PUNCT
bjmsr-2223	262	6	2	2	NUM
bjmsr-2223	262	7	)	)	PUNCT
bjmsr-2223	262	8	(	(	PUNCT
bjmsr-2223	262	9	3	3	X
bjmsr-2223	262	10	)	)	PUNCT
bjmsr-2223	262	11	(	(	PUNCT
bjmsr-2223	262	12	4	4	NUM
bjmsr-2223	262	13	)	)	PUNCT
bjmsr-2223	262	14	(	(	PUNCT
bjmsr-2223	262	15	5	5	NUM
bjmsr-2223	262	16	)	)	PUNCT
bjmsr-2223	262	17	(	(	PUNCT
bjmsr-2223	262	18	6	6	NUM
bjmsr-2223	262	19	)	)	PUNCT
bjmsr-2223	262	20	(	(	PUNCT
bjmsr-2223	262	21	7	7	NUM
bjmsr-2223	262	22	)	)	PUNCT
bjmsr-2223	262	23	(	(	PUNCT
bjmsr-2223	262	24	8)	8)	NUM
bjmsr-2223	262	25	(	(	PUNCT
bjmsr-2223	262	26	9	9	NUM
bjmsr-2223	262	27	)	)	PUNCT
bjmsr-2223	262	28	(	(	PUNCT
bjmsr-2223	262	29	10	10	NUM
bjmsr-2223	262	30	)	)	PUNCT
bjmsr-2223	262	31	(	(	PUNCT
bjmsr-2223	262	32	1	1	X
bjmsr-2223	262	33	)	)	PUNCT
bjmsr-2223	262	34	etr	etr	PROPN
bjmsr-2223	262	35	1	1	NUM
bjmsr-2223	262	36	-0.019	-0.019	X
bjmsr-2223	262	37	-0.120	-0.120	X
bjmsr-2223	262	38	0.013	0.013	NUM
bjmsr-2223	262	39	-0.011	-0.011	NUM
bjmsr-2223	262	40	-0.112	-0.112	PUNCT
bjmsr-2223	262	41	0.069	0.069	NUM
bjmsr-2223	262	42	0.177	0.177	NUM
bjmsr-2223	262	43	*	*	PUNCT
bjmsr-2223	263	1	-0.041	-0.041	PUNCT
bjmsr-2223	263	2	0.083	0.083	NUM
bjmsr-2223	263	3	(	(	PUNCT
bjmsr-2223	263	4	2	2	NUM
bjmsr-2223	263	5	)	)	PUNCT
bjmsr-2223	263	6	directorshold	directorshold	NOUN
bjmsr-2223	263	7	-0.019	-0.019	PROPN
bjmsr-2223	263	8	1	1	NUM
bjmsr-2223	263	9	-0.110	-0.110	NOUN
bjmsr-2223	263	10	-0.096	-0.096	PUNCT
bjmsr-2223	263	11	-0.178	-0.178	PROPN
bjmsr-2223	263	12	*	*	PUNCT
bjmsr-2223	263	13	0.010	0.010	NUM
bjmsr-2223	263	14	-0.133	-0.133	NUM
bjmsr-2223	263	15	0.024	0.024	NUM
bjmsr-2223	263	16	-0.002	-0.002	PUNCT
bjmsr-2223	263	17	0.092	0.092	NUM
bjmsr-2223	263	18	(	(	PUNCT
bjmsr-2223	263	19	3	3	NUM
bjmsr-2223	263	20	)	)	PUNCT
bjmsr-2223	263	21	insti	insti	NOUN
bjmsr-2223	263	22	-0.120	-0.120	PUNCT
bjmsr-2223	263	23	-0.110	-0.110	NOUN
bjmsr-2223	263	24	1	1	NUM
bjmsr-2223	263	25	0.103	0.103	NUM
bjmsr-2223	263	26	0.150	0.150	NUM
bjmsr-2223	263	27	*	*	SYM
bjmsr-2223	263	28	0.242	0.242	NUM
bjmsr-2223	263	29	*	*	PUNCT
bjmsr-2223	263	30	*	*	NOUN
bjmsr-2223	263	31	0.094	0.094	NUM
bjmsr-2223	263	32	0.141	0.141	NUM
bjmsr-2223	263	33	*	*	PUNCT
bjmsr-2223	263	34	-0.065	-0.065	PUNCT
bjmsr-2223	263	35	-0.013	-0.013	PUNCT
bjmsr-2223	263	36	(	(	PUNCT
bjmsr-2223	263	37	4	4	X
bjmsr-2223	263	38	)	)	PUNCT
bjmsr-2223	263	39	nomdirector	nomdirector	NOUN
bjmsr-2223	263	40	0.013	0.013	NUM
bjmsr-2223	263	41	-0.096	-0.096	NOUN
bjmsr-2223	263	42	0.103	0.103	NUM
bjmsr-2223	263	43	1	1	NUM
bjmsr-2223	263	44	0.351	0.351	NUM
bjmsr-2223	263	45	*	*	PUNCT
bjmsr-2223	263	46	*	*	PUNCT
bjmsr-2223	263	47	0.086	0.086	NUM
bjmsr-2223	263	48	0.132	0.132	NUM
bjmsr-2223	263	49	-0.105	-0.105	NOUN
bjmsr-2223	263	50	0.087	0.087	NUM
bjmsr-2223	263	51	0.009	0.009	NUM
bjmsr-2223	263	52	(	(	PUNCT
bjmsr-2223	263	53	5	5	NUM
bjmsr-2223	263	54	)	)	PUNCT
bjmsr-2223	263	55	inddirector	inddirector	NOUN
bjmsr-2223	263	56	-0.011	-0.011	X
bjmsr-2223	263	57	-0.178	-0.178	X
bjmsr-2223	263	58	*	*	X
bjmsr-2223	263	59	0.150	0.150	NUM
bjmsr-2223	263	60	*	*	NOUN
bjmsr-2223	263	61	0.351	0.351	NUM
bjmsr-2223	263	62	*	*	SYM
bjmsr-2223	263	63	*	*	PUNCT
bjmsr-2223	263	64	1	1	NUM
bjmsr-2223	263	65	0.170	0.170	NUM
bjmsr-2223	263	66	*	*	PUNCT
bjmsr-2223	263	67	0.170	0.170	NUM
bjmsr-2223	263	68	*	*	PUNCT
bjmsr-2223	263	69	0.069	0.069	NUM
bjmsr-2223	263	70	0.021	0.021	NUM
bjmsr-2223	263	71	0.032	0.032	NUM
bjmsr-2223	263	72	(	(	PUNCT
bjmsr-2223	263	73	6	6	NUM
bjmsr-2223	263	74	)	)	PUNCT
bjmsr-2223	263	75	lev	lev	NOUN
bjmsr-2223	263	76	-0.112	-0.112	PUNCT
bjmsr-2223	263	77	0.010	0.010	NUM
bjmsr-2223	263	78	0.242	0.242	NUM
bjmsr-2223	263	79	*	*	PUNCT
bjmsr-2223	263	80	*	*	PUNCT
bjmsr-2223	263	81	0.086	0.086	NUM
bjmsr-2223	263	82	0.170	0.170	NUM
bjmsr-2223	263	83	*	*	SYM
bjmsr-2223	263	84	1	1	NUM
bjmsr-2223	263	85	0.091	0.091	NUM
bjmsr-2223	263	86	0.173	0.173	NUM
bjmsr-2223	263	87	*	*	PUNCT
bjmsr-2223	263	88	0.022	0.022	NUM
bjmsr-2223	263	89	0.088	0.088	NUM
bjmsr-2223	263	90	(	(	PUNCT
bjmsr-2223	263	91	7	7	NUM
bjmsr-2223	263	92	)	)	PUNCT
bjmsr-2223	263	93	size	size	NOUN
bjmsr-2223	263	94	0.069	0.069	NUM
bjmsr-2223	263	95	-0.133	-0.133	NUM
bjmsr-2223	263	96	0.094	0.094	NUM
bjmsr-2223	263	97	0.132	0.132	NUM
bjmsr-2223	263	98	0.170	0.170	NUM
bjmsr-2223	263	99	*	*	PUNCT
bjmsr-2223	263	100	0.091	0.091	NUM
bjmsr-2223	263	101	1	1	NUM
bjmsr-2223	263	102	0.059	0.059	NUM
bjmsr-2223	263	103	0.367	0.367	NUM
bjmsr-2223	263	104	*	*	PUNCT
bjmsr-2223	263	105	*	*	PUNCT
bjmsr-2223	263	106	0.143	0.143	NUM
bjmsr-2223	263	107	*	*	PUNCT
bjmsr-2223	263	108	(	(	PUNCT
bjmsr-2223	263	109	8)	8)	NUM
bjmsr-2223	263	110	age	age	NOUN
bjmsr-2223	263	111	0.177	0.177	NUM
bjmsr-2223	263	112	*	*	NOUN
bjmsr-2223	263	113	0.024	0.024	NUM
bjmsr-2223	263	114	0.141	0.141	NUM
bjmsr-2223	263	115	*	*	PUNCT
bjmsr-2223	263	116	-0.105	-0.105	PROPN
bjmsr-2223	263	117	0.069	0.069	NUM
bjmsr-2223	263	118	0.173	0.173	NUM
bjmsr-2223	263	119	*	*	NOUN
bjmsr-2223	263	120	0.059	0.059	NUM
bjmsr-2223	263	121	1	1	NUM
bjmsr-2223	263	122	0.141	0.141	NUM
bjmsr-2223	263	123	*	*	NUM
bjmsr-2223	263	124	0.130	0.130	NUM
bjmsr-2223	263	125	(	(	PUNCT
bjmsr-2223	263	126	9	9	NUM
bjmsr-2223	263	127	)	)	PUNCT
bjmsr-2223	263	128	dem	dem	NOUN
bjmsr-2223	263	129	-0.041	-0.041	PUNCT
bjmsr-2223	263	130	-0.002	-0.002	PUNCT
bjmsr-2223	263	131	-0.065	-0.065	PROPN
bjmsr-2223	263	132	0.087	0.087	NUM
bjmsr-2223	263	133	0.021	0.021	NUM
bjmsr-2223	263	134	0.022	0.022	NUM
bjmsr-2223	263	135	0.367	0.367	NUM
bjmsr-2223	263	136	*	*	PUNCT
bjmsr-2223	263	137	*	*	PUNCT
bjmsr-2223	263	138	0.141	0.141	NUM
bjmsr-2223	263	139	*	*	SYM
bjmsr-2223	263	140	1	1	NUM
bjmsr-2223	263	141	0.416	0.416	NUM
bjmsr-2223	263	142	*	*	PUNCT
bjmsr-2223	263	143	*	*	PUNCT
bjmsr-2223	263	144	(	(	PUNCT
bjmsr-2223	263	145	10	10	NUM
bjmsr-2223	263	146	)	)	PUNCT
bjmsr-2223	263	147	totalrem	totalrem	VERB
bjmsr-2223	263	148	0.083	0.083	NUM
bjmsr-2223	263	149	0.092	0.092	NUM
bjmsr-2223	263	150	-0.013	-0.013	PUNCT
bjmsr-2223	263	151	0.009	0.009	NUM
bjmsr-2223	263	152	0.032	0.032	NUM
bjmsr-2223	263	153	0.088	0.088	NUM
bjmsr-2223	263	154	0.143	0.143	NUM
bjmsr-2223	263	155	*	*	NOUN
bjmsr-2223	263	156	0.130	0.130	NUM
bjmsr-2223	263	157	0.416	0.416	NUM
bjmsr-2223	263	158	*	*	PUNCT
bjmsr-2223	263	159	*	*	SYM
bjmsr-2223	263	160	1	1	NUM
bjmsr-2223	263	161	notes	note	NOUN
bjmsr-2223	263	162	:	:	PUNCT
bjmsr-2223	263	163	*	*	PUNCT
bjmsr-2223	263	164	denotes	denote	NOUN
bjmsr-2223	263	165	statistical	statistical	ADJ
bjmsr-2223	263	166	significance	significance	NOUN
bjmsr-2223	263	167	at	at	ADP
bjmsr-2223	263	168	0.05	0.05	NUM
bjmsr-2223	263	169	level	level	NOUN
bjmsr-2223	263	170	(	(	PUNCT
bjmsr-2223	263	171	two	two	NUM
bjmsr-2223	263	172	-	-	PUNCT
bjmsr-2223	263	173	tailed	tail	VERB
bjmsr-2223	263	174	)	)	PUNCT
bjmsr-2223	263	175	;	;	PUNCT
bjmsr-2223	263	176	*	*	PUNCT
bjmsr-2223	263	177	*	*	PUNCT
bjmsr-2223	263	178	denotes	denote	NOUN
bjmsr-2223	263	179	statistical	statistical	ADJ
bjmsr-2223	263	180	significance	significance	NOUN
bjmsr-2223	263	181	at	at	ADP
bjmsr-2223	263	182	0.01	0.01	NUM
bjmsr-2223	263	183	level	level	NOUN
bjmsr-2223	263	184	(	(	PUNCT
bjmsr-2223	263	185	two	two	NUM
bjmsr-2223	263	186	-	-	PUNCT
bjmsr-2223	263	187	tailed	tail	VERB
bjmsr-2223	263	188	)	)	PUNCT
bjmsr-2223	263	189	.	.	PUNCT
bjmsr-2223	264	1	coefficients	coefficient	NOUN
bjmsr-2223	264	2	model	model	NOUN
bjmsr-2223	264	3	items	item	NOUN
bjmsr-2223	264	4	unstandardized	unstandardized	ADJ
bjmsr-2223	264	5	coefficients	coefficient	NOUN
bjmsr-2223	264	6	beta	beta	ADJ
bjmsr-2223	264	7	std	std	NOUN
bjmsr-2223	264	8	.	.	PUNCT
bjmsr-2223	265	1	error	error	NOUN
bjmsr-2223	265	2	standardized	standardize	VERB
bjmsr-2223	265	3	coefficients	coefficient	NOUN
bjmsr-2223	265	4	beta	beta	PROPN
bjmsr-2223	265	5	t	t	PROPN
bjmsr-2223	265	6	sig	sig	NOUN
bjmsr-2223	265	7	.	.	PROPN
bjmsr-2223	265	8	1	1	NUM
bjmsr-2223	265	9	(	(	PUNCT
bjmsr-2223	265	10	constant	constant	ADJ
bjmsr-2223	265	11	)	)	PUNCT
bjmsr-2223	265	12	-0.710	-0.710	NUM
bjmsr-2223	265	13	0.142	0.142	NUM
bjmsr-2223	265	14	-5.016	-5.016	NUM
bjmsr-2223	266	1	0.000	0.000	NUM
bjmsr-2223	266	2	etr	etr	PROPN
bjmsr-2223	266	3	-0.004	-0.004	PROPN
bjmsr-2223	266	4	0.002	0.002	NUM
bjmsr-2223	266	5	-0.118	-0.118	NUM
bjmsr-2223	266	6	-2.050	-2.050	PROPN
bjmsr-2223	266	7	0.042	0.042	NUM
bjmsr-2223	266	8	mida	mida	PROPN
bjmsr-2223	266	9	-0.185	-0.185	PROPN
bjmsr-2223	266	10	0.047	0.047	NUM
bjmsr-2223	266	11	-0.237	-0.237	PUNCT
bjmsr-2223	266	12	-3.904	-3.904	NOUN
bjmsr-2223	266	13	0.000	0.000	NUM
bjmsr-2223	266	14	audit	audit	NOUN
bjmsr-2223	266	15	0.060	0.060	NUM
bjmsr-2223	266	16	0.040	0.040	NUM
bjmsr-2223	266	17	0.088	0.088	NUM
bjmsr-2223	266	18	1.510	1.510	NUM
bjmsr-2223	266	19	0.133	0.133	NUM
bjmsr-2223	266	20	directorshold	directorshold	ADJ
bjmsr-2223	266	21	-0.001	-0.001	NOUN
bjmsr-2223	266	22	0.001	0.001	NUM
bjmsr-2223	266	23	-0.028	-0.028	NUM
bjmsr-2223	266	24	-0.499	-0.499	NUM
bjmsr-2223	266	25	0.618	0.618	NUM
bjmsr-2223	266	26	insti	insti	NOUN
bjmsr-2223	266	27	-0.004	-0.004	PUNCT
bjmsr-2223	266	28	0.002	0.002	NUM
bjmsr-2223	266	29	-0.115	-0.115	NUM
bjmsr-2223	266	30	-1.970	-1.970	PUNCT
bjmsr-2223	266	31	0.050	0.050	NUM
bjmsr-2223	266	32	nomdirector	nomdirector	NOUN
bjmsr-2223	266	33	0.020	0.020	NUM
bjmsr-2223	266	34	0.010	0.010	NUM
bjmsr-2223	266	35	0.125	0.125	NUM
bjmsr-2223	266	36	2.056	2.056	NUM
bjmsr-2223	266	37	0.041	0.041	NUM
bjmsr-2223	266	38	inddirector	inddirector	NOUN
bjmsr-2223	266	39	-0.013	-0.013	PUNCT
bjmsr-2223	266	40	0.015	0.015	NUM
bjmsr-2223	266	41	-0.057	-0.057	NOUN
bjmsr-2223	266	42	-0.903	-0.903	NOUN
bjmsr-2223	266	43	0.368	0.368	NUM
bjmsr-2223	266	44	lev	lev	NOUN
bjmsr-2223	266	45	-0.170	-0.170	PUNCT
bjmsr-2223	266	46	0.141	0.141	NUM
bjmsr-2223	266	47	-0.072	-0.072	NOUN
bjmsr-2223	266	48	-1.205	-1.205	PUNCT
bjmsr-2223	266	49	0.230	0.230	NUM
bjmsr-2223	266	50	size	size	NOUN
bjmsr-2223	266	51	0.049	0.049	NUM
bjmsr-2223	266	52	0.009	0.009	NUM
bjmsr-2223	266	53	0.332	0.332	NUM
bjmsr-2223	266	54	5.767	5.767	NUM
bjmsr-2223	266	55	0.000	0.000	NUM
bjmsr-2223	266	56	age	age	NOUN
bjmsr-2223	266	57	0.002	0.002	NUM
bjmsr-2223	266	58	0.001	0.001	NUM
bjmsr-2223	266	59	0.166	0.166	NUM
bjmsr-2223	266	60	2.821	2.821	NUM
bjmsr-2223	266	61	0.005	0.005	NUM
bjmsr-2223	266	62	absrem_prod	absrem_prod	NOUN
bjmsr-2223	266	63	0.272	0.272	NUM
bjmsr-2223	266	64	0.153	0.153	NUM
bjmsr-2223	266	65	0.139	0.139	NUM
bjmsr-2223	266	66	1.772	1.772	NUM
bjmsr-2223	266	67	0.078	0.078	NUM
bjmsr-2223	266	68	absrem_disexp	absrem_disexp	PROPN
bjmsr-2223	266	69	0.213	0.213	NUM
bjmsr-2223	266	70	0.255	0.255	NUM
bjmsr-2223	266	71	0.066	0.066	NUM
bjmsr-2223	266	72	0.833	0.833	NUM
bjmsr-2223	266	73	0.406	0.406	NUM
bjmsr-2223	266	74	absrem_cfo	absrem_cfo	NUM
bjmsr-2223	266	75	1.702	1.702	NUM
bjmsr-2223	266	76	0.302	0.302	NUM
bjmsr-2223	266	77	0.358	0.358	NUM
bjmsr-2223	266	78	5.636	5.636	NUM
bjmsr-2223	266	79	0.000	0.000	NUM
bjmsr-2223	266	80	ali	ali	PROPN
bjmsr-2223	266	81	et	et	PROPN
bjmsr-2223	266	82	al	al	PROPN
bjmsr-2223	266	83	.	.	PROPN
bjmsr-2223	266	84	,	,	PUNCT
bjmsr-2223	266	85	bangladesh	bangladesh	PROPN
bjmsr-2223	266	86	journal	journal	NOUN
bjmsr-2223	266	87	of	of	ADP
bjmsr-2223	266	88	multidisciplinary	multidisciplinary	ADJ
bjmsr-2223	266	89	scientific	scientific	ADJ
bjmsr-2223	266	90	research	research	NOUN
bjmsr-2223	266	91	9(2	9(2	NUM
bjmsr-2223	266	92	)	)	PUNCT
bjmsr-2223	266	93	(	(	PUNCT
bjmsr-2223	266	94	2024	2024	NUM
bjmsr-2223	266	95	)	)	PUNCT
bjmsr-2223	266	96	,	,	PUNCT
bjmsr-2223	266	97	30	30	NUM
bjmsr-2223	266	98	-	-	SYM
bjmsr-2223	266	99	44	44	NUM
bjmsr-2223	266	100	38	38	NUM
bjmsr-2223	266	101	table	table	NOUN
bjmsr-2223	266	102	5	5	NUM
bjmsr-2223	266	103	.	.	PUNCT
bjmsr-2223	266	104	results	result	NOUN
bjmsr-2223	266	105	of	of	ADP
bjmsr-2223	266	106	anova	anova	PROPN
bjmsr-2223	266	107	(	(	PUNCT
bjmsr-2223	266	108	h1	h1	PROPN
bjmsr-2223	266	109	and	and	CCONJ
bjmsr-2223	266	110	h2	h2	PROPN
bjmsr-2223	266	111	)	)	PUNCT
bjmsr-2223	266	112	model	model	NOUN
bjmsr-2223	266	113	summary	summary	NOUN
bjmsr-2223	266	114	model	model	NOUN
bjmsr-2223	266	115	r	r	NOUN
bjmsr-2223	266	116	r2	r2	PROPN
bjmsr-2223	266	117	adjusted	adjust	VERB
bjmsr-2223	266	118	r2	r2	PROPN
bjmsr-2223	266	119	std	std	PROPN
bjmsr-2223	266	120	.	.	PUNCT
bjmsr-2223	266	121	error	error	NOUN
bjmsr-2223	266	122	of	of	ADP
bjmsr-2223	266	123	the	the	DET
bjmsr-2223	266	124	estimate	estimate	NOUN
bjmsr-2223	266	125	1	1	NUM
bjmsr-2223	266	126	.657a	.657a	NUM
bjmsr-2223	266	127	0.432	0.432	NUM
bjmsr-2223	266	128	0.393	0.393	NUM
bjmsr-2223	266	129	0.259	0.259	NUM
bjmsr-2223	266	130	a.	a.	NOUN
bjmsr-2223	266	131	predictors	predictor	NOUN
bjmsr-2223	266	132	:	:	PUNCT
bjmsr-2223	266	133	(	(	PUNCT
bjmsr-2223	266	134	constant	constant	ADJ
bjmsr-2223	266	135	)	)	PUNCT
bjmsr-2223	266	136	,	,	PUNCT
bjmsr-2223	266	137	absrem_cfo	absrem_cfo	NUM
bjmsr-2223	266	138	,	,	PUNCT
bjmsr-2223	266	139	nomdirector	nomdirector	NOUN
bjmsr-2223	266	140	,	,	PUNCT
bjmsr-2223	266	141	etr	etr	PROPN
bjmsr-2223	266	142	,	,	PUNCT
bjmsr-2223	266	143	audit	audit	NOUN
bjmsr-2223	266	144	,	,	PUNCT
bjmsr-2223	266	145	directors	director	NOUN
bjmsr-2223	266	146	hold	hold	VERB
bjmsr-2223	266	147	,	,	PUNCT
bjmsr-2223	266	148	insti	insti	NOUN
bjmsr-2223	266	149	,	,	PUNCT
bjmsr-2223	266	150	size	size	NOUN
bjmsr-2223	266	151	,	,	PUNCT
bjmsr-2223	266	152	age	age	NOUN
bjmsr-2223	266	153	,	,	PUNCT
bjmsr-2223	266	154	mida	mida	PROPN
bjmsr-2223	266	155	,	,	PUNCT
bjmsr-2223	266	156	lev	lev	NOUN
bjmsr-2223	266	157	,	,	PUNCT
bjmsr-2223	266	158	inddirector	inddirector	NOUN
bjmsr-2223	266	159	,	,	PUNCT
bjmsr-2223	266	160	absrem_prod	absrem_prod	PROPN
bjmsr-2223	266	161	,	,	PUNCT
bjmsr-2223	266	162	absrem_disexp	absrem_disexp	PROPN
bjmsr-2223	266	163	anovaa	anovaa	PROPN
bjmsr-2223	266	164	model	model	PROPN
bjmsr-2223	266	165	sum	sum	NOUN
bjmsr-2223	266	166	of	of	ADP
bjmsr-2223	266	167	squares	square	NOUN
bjmsr-2223	267	1	df	df	PROPN
bjmsr-2223	267	2	mean	mean	PROPN
bjmsr-2223	267	3	square	square	PROPN
bjmsr-2223	267	4	f	f	PROPN
bjmsr-2223	267	5	sig	sig	PROPN
bjmsr-2223	267	6	.	.	PROPN
bjmsr-2223	267	7	1	1	NUM
bjmsr-2223	267	8	regression	regression	VERB
bjmsr-2223	267	9	9.622	9.622	NUM
bjmsr-2223	267	10	13	13	NUM
bjmsr-2223	267	11	0.740	0.740	NUM
bjmsr-2223	267	12	11.000	11.000	NUM
bjmsr-2223	267	13	.000b	.000b	PROPN
bjmsr-2223	267	14	residual	residual	ADJ
bjmsr-2223	267	15	12.650	12.650	NUM
bjmsr-2223	267	16	188	188	NUM
bjmsr-2223	267	17	0.067	0.067	NUM
bjmsr-2223	267	18	total	total	NOUN
bjmsr-2223	267	19	22.272	22.272	NUM
bjmsr-2223	267	20	201	201	NUM
bjmsr-2223	267	21	a.	a.	NOUN
bjmsr-2223	267	22	dependent	dependent	ADJ
bjmsr-2223	267	23	variable	variable	NOUN
bjmsr-2223	267	24	:	:	PUNCT
bjmsr-2223	267	25	dem	dem	PROPN
bjmsr-2223	267	26	b.	b.	PROPN
bjmsr-2223	267	27	predictors	predictor	NOUN
bjmsr-2223	267	28	:	:	PUNCT
bjmsr-2223	267	29	(	(	PUNCT
bjmsr-2223	267	30	constant	constant	ADJ
bjmsr-2223	267	31	)	)	PUNCT
bjmsr-2223	267	32	,	,	PUNCT
bjmsr-2223	267	33	absrem_cfo	absrem_cfo	NUM
bjmsr-2223	267	34	,	,	PUNCT
bjmsr-2223	267	35	nomdirector	nomdirector	NOUN
bjmsr-2223	267	36	,	,	PUNCT
bjmsr-2223	267	37	etr	etr	PROPN
bjmsr-2223	267	38	,	,	PUNCT
bjmsr-2223	267	39	audit	audit	NOUN
bjmsr-2223	267	40	,	,	PUNCT
bjmsr-2223	267	41	directors	director	NOUN
bjmsr-2223	267	42	hold	hold	VERB
bjmsr-2223	267	43	,	,	PUNCT
bjmsr-2223	267	44	insti	insti	NOUN
bjmsr-2223	267	45	,	,	PUNCT
bjmsr-2223	267	46	size	size	NOUN
bjmsr-2223	267	47	,	,	PUNCT
bjmsr-2223	267	48	age	age	NOUN
bjmsr-2223	267	49	,	,	PUNCT
bjmsr-2223	267	50	mida	mida	PROPN
bjmsr-2223	267	51	,	,	PUNCT
bjmsr-2223	267	52	lev	lev	NOUN
bjmsr-2223	267	53	,	,	PUNCT
bjmsr-2223	267	54	inddirector	inddirector	NOUN
bjmsr-2223	267	55	,	,	PUNCT
bjmsr-2223	267	56	absrem_prod	absrem_prod	PROPN
bjmsr-2223	267	57	,	,	PUNCT
bjmsr-2223	267	58	absrem_disexp	absrem_disexp	PROPN
bjmsr-2223	267	59	referring	refer	VERB
bjmsr-2223	267	60	to	to	ADP
bjmsr-2223	267	61	these	these	DET
bjmsr-2223	267	62	results	result	NOUN
bjmsr-2223	267	63	,	,	PUNCT
bjmsr-2223	267	64	this	this	DET
bjmsr-2223	267	65	study	study	NOUN
bjmsr-2223	267	66	empirically	empirically	ADV
bjmsr-2223	267	67	demonstrated	demonstrate	VERB
bjmsr-2223	267	68	a	a	DET
bjmsr-2223	267	69	statistically	statistically	ADV
bjmsr-2223	267	70	significant	significant	ADJ
bjmsr-2223	267	71	relationship	relationship	NOUN
bjmsr-2223	267	72	between	between	ADP
bjmsr-2223	267	73	tax	tax	NOUN
bjmsr-2223	267	74	avoidance	avoidance	NOUN
bjmsr-2223	267	75	(	(	PUNCT
bjmsr-2223	267	76	etr	etr	PROPN
bjmsr-2223	267	77	)	)	PUNCT
bjmsr-2223	267	78	and	and	CCONJ
bjmsr-2223	267	79	the	the	DET
bjmsr-2223	267	80	magnitude	magnitude	NOUN
bjmsr-2223	267	81	of	of	ADP
bjmsr-2223	267	82	discretionary	discretionary	ADJ
bjmsr-2223	267	83	accruals	accrual	NOUN
bjmsr-2223	267	84	(	(	PUNCT
bjmsr-2223	267	85	dem	dem	NOUN
bjmsr-2223	267	86	)	)	PUNCT
bjmsr-2223	267	87	at	at	ADP
bjmsr-2223	267	88	the	the	DET
bjmsr-2223	267	89	0.01	0.01	NUM
bjmsr-2223	267	90	level	level	NOUN
bjmsr-2223	267	91	.	.	PUNCT
bjmsr-2223	268	1	the	the	DET
bjmsr-2223	268	2	relationship	relationship	NOUN
bjmsr-2223	268	3	was	be	AUX
bjmsr-2223	268	4	statistically	statistically	ADV
bjmsr-2223	268	5	and	and	CCONJ
bjmsr-2223	268	6	economically	economically	ADV
bjmsr-2223	268	7	significant	significant	ADJ
bjmsr-2223	268	8	,	,	PUNCT
bjmsr-2223	268	9	with	with	ADP
bjmsr-2223	268	10	a	a	DET
bjmsr-2223	268	11	negative	negative	ADJ
bjmsr-2223	268	12	correlation	correlation	NOUN
bjmsr-2223	268	13	between	between	ADP
bjmsr-2223	268	14	etr	etr	PROPN
bjmsr-2223	268	15	and	and	CCONJ
bjmsr-2223	268	16	the	the	DET
bjmsr-2223	268	17	absolute	absolute	ADJ
bjmsr-2223	268	18	value	value	NOUN
bjmsr-2223	268	19	of	of	ADP
bjmsr-2223	268	20	discretionary	discretionary	ADJ
bjmsr-2223	268	21	accruals	accrual	NOUN
bjmsr-2223	268	22	.	.	PUNCT
bjmsr-2223	269	1	in	in	ADP
bjmsr-2223	269	2	other	other	ADJ
bjmsr-2223	269	3	words	word	NOUN
bjmsr-2223	269	4	,	,	PUNCT
bjmsr-2223	269	5	lower	low	ADJ
bjmsr-2223	269	6	etr	etr	PROPN
bjmsr-2223	269	7	(	(	PUNCT
bjmsr-2223	269	8	indicative	indicative	ADJ
bjmsr-2223	269	9	of	of	ADP
bjmsr-2223	269	10	higher	high	ADJ
bjmsr-2223	269	11	tax	tax	NOUN
bjmsr-2223	269	12	avoidance	avoidance	NOUN
bjmsr-2223	269	13	)	)	PUNCT
bjmsr-2223	269	14	resulted	result	VERB
bjmsr-2223	269	15	in	in	ADP
bjmsr-2223	269	16	a	a	DET
bjmsr-2223	269	17	higher	high	ADJ
bjmsr-2223	269	18	magnitude	magnitude	NOUN
bjmsr-2223	269	19	of	of	ADP
bjmsr-2223	269	20	earnings	earning	NOUN
bjmsr-2223	269	21	management	management	NOUN
bjmsr-2223	269	22	.	.	PUNCT
bjmsr-2223	270	1	therefore	therefore	ADV
bjmsr-2223	270	2	,	,	PUNCT
bjmsr-2223	270	3	h1	h1	PROPN
bjmsr-2223	270	4	was	be	AUX
bjmsr-2223	270	5	supported	support	VERB
bjmsr-2223	270	6	in	in	ADP
bjmsr-2223	270	7	this	this	DET
bjmsr-2223	270	8	study	study	NOUN
bjmsr-2223	270	9	.	.	PUNCT
bjmsr-2223	271	1	these	these	DET
bjmsr-2223	271	2	findings	finding	NOUN
bjmsr-2223	271	3	highlight	highlight	VERB
bjmsr-2223	271	4	the	the	DET
bjmsr-2223	271	5	potential	potential	ADJ
bjmsr-2223	271	6	motivations	motivation	NOUN
bjmsr-2223	271	7	and	and	CCONJ
bjmsr-2223	271	8	mechanisms	mechanism	NOUN
bjmsr-2223	271	9	of	of	ADP
bjmsr-2223	271	10	tax	tax	NOUN
bjmsr-2223	271	11	avoidance	avoidance	NOUN
bjmsr-2223	271	12	influencing	influence	VERB
bjmsr-2223	271	13	managerial	managerial	ADJ
bjmsr-2223	271	14	conduct	conduct	NOUN
bjmsr-2223	271	15	and	and	CCONJ
bjmsr-2223	271	16	financial	financial	ADJ
bjmsr-2223	271	17	reporting	reporting	NOUN
bjmsr-2223	271	18	outcomes	outcome	NOUN
bjmsr-2223	271	19	.	.	PUNCT
bjmsr-2223	272	1	this	this	PRON
bjmsr-2223	272	2	is	be	AUX
bjmsr-2223	272	3	consistent	consistent	ADJ
bjmsr-2223	272	4	with	with	ADP
bjmsr-2223	272	5	the	the	DET
bjmsr-2223	272	6	results	result	NOUN
bjmsr-2223	272	7	from	from	ADP
bjmsr-2223	272	8	previous	previous	ADJ
bjmsr-2223	272	9	studies	study	NOUN
bjmsr-2223	272	10	by	by	ADP
bjmsr-2223	272	11	putri	putri	PROPN
bjmsr-2223	272	12	et	et	PROPN
bjmsr-2223	272	13	al	al	PROPN
bjmsr-2223	272	14	.	.	PROPN
bjmsr-2223	273	1	(	(	PUNCT
bjmsr-2223	273	2	2016	2016	NUM
bjmsr-2223	273	3	)	)	PUNCT
bjmsr-2223	273	4	and	and	CCONJ
bjmsr-2223	273	5	desai	desai	PROPN
bjmsr-2223	273	6	and	and	CCONJ
bjmsr-2223	273	7	dharmapala	dharmapala	PROPN
bjmsr-2223	273	8	(	(	PUNCT
bjmsr-2223	273	9	2006	2006	NUM
bjmsr-2223	273	10	,	,	PUNCT
bjmsr-2223	273	11	2009	2009	NUM
bjmsr-2223	273	12	)	)	PUNCT
bjmsr-2223	273	13	,	,	PUNCT
bjmsr-2223	273	14	which	which	PRON
bjmsr-2223	273	15	similarly	similarly	ADV
bjmsr-2223	273	16	reported	report	VERB
bjmsr-2223	273	17	a	a	DET
bjmsr-2223	273	18	relationship	relationship	NOUN
bjmsr-2223	273	19	between	between	ADP
bjmsr-2223	273	20	tax	tax	NOUN
bjmsr-2223	273	21	avoidance	avoidance	NOUN
bjmsr-2223	273	22	and	and	CCONJ
bjmsr-2223	273	23	earnings	earning	NOUN
bjmsr-2223	273	24	management	management	NOUN
bjmsr-2223	273	25	.	.	PUNCT
bjmsr-2223	274	1	managers	manager	NOUN
bjmsr-2223	274	2	often	often	ADV
bjmsr-2223	274	3	exploit	exploit	VERB
bjmsr-2223	274	4	various	various	ADJ
bjmsr-2223	274	5	tax	tax	NOUN
bjmsr-2223	274	6	avoidance	avoidance	NOUN
bjmsr-2223	274	7	strategies	strategy	NOUN
bjmsr-2223	274	8	to	to	PART
bjmsr-2223	274	9	manipulate	manipulate	VERB
bjmsr-2223	274	10	earnings	earning	NOUN
bjmsr-2223	274	11	to	to	PART
bjmsr-2223	274	12	benefit	benefit	VERB
bjmsr-2223	274	13	their	their	PRON
bjmsr-2223	274	14	interests	interest	NOUN
bjmsr-2223	274	15	rather	rather	ADV
bjmsr-2223	274	16	than	than	ADP
bjmsr-2223	274	17	shareholders	shareholder	NOUN
bjmsr-2223	274	18	(	(	PUNCT
bjmsr-2223	274	19	desai	desai	PROPN
bjmsr-2223	274	20	&	&	CCONJ
bjmsr-2223	274	21	dharmapala	dharmapala	PROPN
bjmsr-2223	274	22	,	,	PUNCT
bjmsr-2223	274	23	2009	2009	NUM
bjmsr-2223	274	24	;	;	PUNCT
bjmsr-2223	274	25	olaniyi	olaniyi	NOUN
bjmsr-2223	274	26	et	et	PROPN
bjmsr-2223	274	27	al	al	PROPN
bjmsr-2223	274	28	.	.	PROPN
bjmsr-2223	274	29	,	,	PUNCT
bjmsr-2223	274	30	2020	2020	NUM
bjmsr-2223	274	31	)	)	PUNCT
bjmsr-2223	274	32	.	.	PUNCT
bjmsr-2223	275	1	the	the	DET
bjmsr-2223	275	2	significant	significant	ADJ
bjmsr-2223	275	3	influence	influence	NOUN
bjmsr-2223	275	4	of	of	ADP
bjmsr-2223	275	5	tax	tax	NOUN
bjmsr-2223	275	6	avoidance	avoidance	NOUN
bjmsr-2223	275	7	on	on	ADP
bjmsr-2223	275	8	managers	manager	NOUN
bjmsr-2223	275	9	'	'	PART
bjmsr-2223	275	10	adoption	adoption	NOUN
bjmsr-2223	275	11	of	of	ADP
bjmsr-2223	275	12	earnings	earning	NOUN
bjmsr-2223	275	13	management	management	NOUN
bjmsr-2223	275	14	strategies	strategy	NOUN
bjmsr-2223	275	15	(	(	PUNCT
bjmsr-2223	275	16	desai	desai	PROPN
bjmsr-2223	275	17	&	&	CCONJ
bjmsr-2223	275	18	dharmapala	dharmapala	PROPN
bjmsr-2223	275	19	,	,	PUNCT
bjmsr-2223	275	20	2006	2006	NUM
bjmsr-2223	275	21	,	,	PUNCT
bjmsr-2223	275	22	2009	2009	NUM
bjmsr-2223	275	23	;	;	PUNCT
bjmsr-2223	275	24	desai	desai	PROPN
bjmsr-2223	275	25	et	et	PROPN
bjmsr-2223	275	26	al	al	PROPN
bjmsr-2223	275	27	.	.	PROPN
bjmsr-2223	275	28	,	,	PUNCT
bjmsr-2223	275	29	2007	2007	NUM
bjmsr-2223	275	30	)	)	PUNCT
bjmsr-2223	275	31	is	be	AUX
bjmsr-2223	275	32	highly	highly	ADV
bjmsr-2223	275	33	plausible	plausible	ADJ
bjmsr-2223	275	34	and	and	CCONJ
bjmsr-2223	275	35	justified	justify	VERB
bjmsr-2223	275	36	.	.	PUNCT
bjmsr-2223	276	1	the	the	DET
bjmsr-2223	276	2	incentive	incentive	NOUN
bjmsr-2223	276	3	to	to	PART
bjmsr-2223	276	4	engage	engage	VERB
bjmsr-2223	276	5	in	in	ADP
bjmsr-2223	276	6	tax	tax	NOUN
bjmsr-2223	276	7	avoidance	avoidance	NOUN
bjmsr-2223	276	8	promotes	promote	VERB
bjmsr-2223	276	9	the	the	DET
bjmsr-2223	276	10	incentive	incentive	NOUN
bjmsr-2223	276	11	to	to	PART
bjmsr-2223	276	12	engage	engage	VERB
bjmsr-2223	276	13	in	in	ADP
bjmsr-2223	276	14	earnings	earning	NOUN
bjmsr-2223	276	15	management	management	NOUN
bjmsr-2223	276	16	,	,	PUNCT
bjmsr-2223	276	17	driven	drive	VERB
bjmsr-2223	276	18	by	by	ADP
bjmsr-2223	276	19	the	the	DET
bjmsr-2223	276	20	need	need	NOUN
bjmsr-2223	276	21	for	for	ADP
bjmsr-2223	276	22	financial	financial	ADJ
bjmsr-2223	276	23	flexibility	flexibility	NOUN
bjmsr-2223	276	24	and	and	CCONJ
bjmsr-2223	276	25	risk	risk	NOUN
bjmsr-2223	276	26	mitigation	mitigation	NOUN
bjmsr-2223	276	27	(	(	PUNCT
bjmsr-2223	276	28	desai	desai	PROPN
bjmsr-2223	276	29	&	&	CCONJ
bjmsr-2223	276	30	dharmapala	dharmapala	PROPN
bjmsr-2223	276	31	,	,	PUNCT
bjmsr-2223	276	32	2006	2006	NUM
bjmsr-2223	276	33	,	,	PUNCT
bjmsr-2223	276	34	2009	2009	NUM
bjmsr-2223	276	35	;	;	PUNCT
bjmsr-2223	276	36	gunny	gunny	NOUN
bjmsr-2223	276	37	,	,	PUNCT
bjmsr-2223	276	38	2010	2010	NUM
bjmsr-2223	276	39	)	)	PUNCT
bjmsr-2223	276	40	.	.	PUNCT
bjmsr-2223	277	1	tax	tax	NOUN
bjmsr-2223	277	2	avoidance	avoidance	NOUN
bjmsr-2223	277	3	strategies	strategy	NOUN
bjmsr-2223	277	4	typically	typically	ADV
bjmsr-2223	277	5	involve	involve	VERB
bjmsr-2223	277	6	obfuscating	obfuscating	ADJ
bjmsr-2223	277	7	transactions	transaction	NOUN
bjmsr-2223	277	8	to	to	PART
bjmsr-2223	277	9	acquire	acquire	VERB
bjmsr-2223	277	10	tax	tax	NOUN
bjmsr-2223	277	11	benefits	benefit	NOUN
bjmsr-2223	277	12	without	without	ADP
bjmsr-2223	277	13	detection	detection	NOUN
bjmsr-2223	277	14	by	by	ADP
bjmsr-2223	277	15	tax	tax	NOUN
bjmsr-2223	277	16	authorities	authority	NOUN
bjmsr-2223	277	17	(	(	PUNCT
bjmsr-2223	277	18	christensen	christensen	PROPN
bjmsr-2223	277	19	&	&	CCONJ
bjmsr-2223	277	20	murphy	murphy	PROPN
bjmsr-2223	277	21	,	,	PUNCT
bjmsr-2223	277	22	2004	2004	NUM
bjmsr-2223	277	23	;	;	PUNCT
bjmsr-2223	277	24	desai	desai	PROPN
bjmsr-2223	277	25	&	&	CCONJ
bjmsr-2223	277	26	dharmapala	dharmapala	PROPN
bjmsr-2223	277	27	,	,	PUNCT
bjmsr-2223	277	28	2009	2009	NUM
bjmsr-2223	277	29	;	;	PUNCT
bjmsr-2223	277	30	goncharov	goncharov	PROPN
bjmsr-2223	277	31	&	&	CCONJ
bjmsr-2223	277	32	zimmermann	zimmermann	PROPN
bjmsr-2223	277	33	,	,	PUNCT
bjmsr-2223	277	34	2006	2006	NUM
bjmsr-2223	277	35	)	)	PUNCT
bjmsr-2223	277	36	.	.	PUNCT
bjmsr-2223	278	1	shareholders	shareholder	NOUN
bjmsr-2223	278	2	find	find	VERB
bjmsr-2223	278	3	it	it	PRON
bjmsr-2223	278	4	challenging	challenge	VERB
bjmsr-2223	278	5	to	to	PART
bjmsr-2223	278	6	monitor	monitor	VERB
bjmsr-2223	278	7	managerial	managerial	ADJ
bjmsr-2223	278	8	conduct	conduct	NOUN
bjmsr-2223	278	9	effectively	effectively	ADV
bjmsr-2223	278	10	due	due	ADP
bjmsr-2223	278	11	to	to	ADP
bjmsr-2223	278	12	the	the	DET
bjmsr-2223	278	13	need	need	NOUN
bjmsr-2223	278	14	for	for	ADP
bjmsr-2223	278	15	more	more	ADJ
bjmsr-2223	278	16	transparency	transparency	NOUN
bjmsr-2223	278	17	in	in	ADP
bjmsr-2223	278	18	transactions	transaction	NOUN
bjmsr-2223	278	19	,	,	PUNCT
bjmsr-2223	278	20	resulting	result	VERB
bjmsr-2223	278	21	in	in	ADP
bjmsr-2223	278	22	tax	tax	NOUN
bjmsr-2223	278	23	evasion	evasion	NOUN
bjmsr-2223	278	24	.	.	PUNCT
bjmsr-2223	279	1	firms	firm	NOUN
bjmsr-2223	279	2	'	'	PART
bjmsr-2223	279	3	earnings	earning	NOUN
bjmsr-2223	279	4	are	be	AUX
bjmsr-2223	279	5	often	often	ADV
bjmsr-2223	279	6	manipulated	manipulate	VERB
bjmsr-2223	279	7	to	to	PART
bjmsr-2223	279	8	align	align	VERB
bjmsr-2223	279	9	with	with	ADP
bjmsr-2223	279	10	desired	desire	VERB
bjmsr-2223	279	11	tax	tax	NOUN
bjmsr-2223	279	12	outcomes	outcome	NOUN
bjmsr-2223	279	13	and	and	CCONJ
bjmsr-2223	279	14	yield	yield	VERB
bjmsr-2223	279	15	favourable	favourable	ADJ
bjmsr-2223	279	16	financial	financial	ADJ
bjmsr-2223	279	17	conditions	condition	NOUN
bjmsr-2223	279	18	for	for	ADP
bjmsr-2223	279	19	tax	tax	NOUN
bjmsr-2223	279	20	planning	planning	NOUN
bjmsr-2223	279	21	.	.	PUNCT
bjmsr-2223	280	1	through	through	ADP
bjmsr-2223	280	2	earnings	earning	NOUN
bjmsr-2223	280	3	management	management	NOUN
bjmsr-2223	280	4	,	,	PUNCT
bjmsr-2223	280	5	managers	manager	NOUN
bjmsr-2223	280	6	can	can	AUX
bjmsr-2223	280	7	cover	cover	VERB
bjmsr-2223	280	8	up	up	ADP
bjmsr-2223	280	9	potential	potential	ADJ
bjmsr-2223	280	10	indications	indication	NOUN
bjmsr-2223	280	11	of	of	ADP
bjmsr-2223	280	12	aggressive	aggressive	ADJ
bjmsr-2223	280	13	tax	tax	NOUN
bjmsr-2223	280	14	planning	planning	NOUN
bjmsr-2223	280	15	and	and	CCONJ
bjmsr-2223	280	16	minimize	minimize	VERB
bjmsr-2223	280	17	the	the	DET
bjmsr-2223	280	18	likelihood	likelihood	NOUN
bjmsr-2223	280	19	of	of	ADP
bjmsr-2223	280	20	scrutiny	scrutiny	NOUN
bjmsr-2223	280	21	from	from	ADP
bjmsr-2223	280	22	tax	tax	NOUN
bjmsr-2223	280	23	authorities	authority	NOUN
bjmsr-2223	280	24	(	(	PUNCT
bjmsr-2223	280	25	desai	desai	PROPN
bjmsr-2223	280	26	&	&	CCONJ
bjmsr-2223	280	27	dharmapala	dharmapala	PROPN
bjmsr-2223	280	28	,	,	PUNCT
bjmsr-2223	280	29	2006	2006	NUM
bjmsr-2223	280	30	,	,	PUNCT
bjmsr-2223	280	31	2009	2009	NUM
bjmsr-2223	280	32	)	)	PUNCT
bjmsr-2223	280	33	.	.	PUNCT
bjmsr-2223	281	1	conditions	condition	NOUN
bjmsr-2223	281	2	for	for	ADP
bjmsr-2223	281	3	earnings	earning	NOUN
bjmsr-2223	281	4	management	management	NOUN
bjmsr-2223	281	5	are	be	AUX
bjmsr-2223	281	6	facilitated	facilitate	VERB
bjmsr-2223	281	7	by	by	ADP
bjmsr-2223	281	8	tax	tax	NOUN
bjmsr-2223	281	9	expenses	expense	NOUN
bjmsr-2223	281	10	(	(	PUNCT
bjmsr-2223	281	11	schipper	schipper	NOUN
bjmsr-2223	281	12	,	,	PUNCT
bjmsr-2223	281	13	1989	1989	NUM
bjmsr-2223	281	14	)	)	PUNCT
bjmsr-2223	281	15	,	,	PUNCT
bjmsr-2223	281	16	making	make	VERB
bjmsr-2223	281	17	tax	tax	NOUN
bjmsr-2223	281	18	expenses	expense	NOUN
bjmsr-2223	281	19	more	more	ADV
bjmsr-2223	281	20	susceptible	susceptible	ADJ
bjmsr-2223	281	21	to	to	ADP
bjmsr-2223	281	22	manipulation	manipulation	NOUN
bjmsr-2223	281	23	as	as	ADP
bjmsr-2223	281	24	part	part	NOUN
bjmsr-2223	281	25	of	of	ADP
bjmsr-2223	281	26	firms	firm	NOUN
bjmsr-2223	281	27	'	'	PART
bjmsr-2223	281	28	income	income	NOUN
bjmsr-2223	281	29	management	management	NOUN
bjmsr-2223	281	30	practices	practice	NOUN
bjmsr-2223	281	31	.	.	PUNCT
bjmsr-2223	282	1	these	these	DET
bjmsr-2223	282	2	findings	finding	NOUN
bjmsr-2223	282	3	are	be	AUX
bjmsr-2223	282	4	statistically	statistically	ADV
bjmsr-2223	282	5	and	and	CCONJ
bjmsr-2223	282	6	economically	economically	ADV
bjmsr-2223	282	7	significant	significant	ADJ
bjmsr-2223	282	8	,	,	PUNCT
bjmsr-2223	282	9	indicating	indicate	VERB
bjmsr-2223	282	10	substantial	substantial	ADJ
bjmsr-2223	282	11	corporate	corporate	ADJ
bjmsr-2223	282	12	governance	governance	NOUN
bjmsr-2223	282	13	and	and	CCONJ
bjmsr-2223	282	14	financial	financial	ADJ
bjmsr-2223	282	15	transparency	transparency	NOUN
bjmsr-2223	282	16	implications	implication	NOUN
bjmsr-2223	282	17	.	.	PUNCT
bjmsr-2223	283	1	testing	testing	NOUN
bjmsr-2223	283	2	of	of	ADP
bjmsr-2223	283	3	h2	h2	PROPN
bjmsr-2223	283	4	referring	refer	VERB
bjmsr-2223	283	5	to	to	ADP
bjmsr-2223	283	6	table	table	NOUN
bjmsr-2223	283	7	5	5	NUM
bjmsr-2223	283	8	,	,	PUNCT
bjmsr-2223	283	9	this	this	DET
bjmsr-2223	283	10	study	study	NOUN
bjmsr-2223	283	11	observed	observe	VERB
bjmsr-2223	283	12	a	a	DET
bjmsr-2223	283	13	statistically	statistically	ADV
bjmsr-2223	283	14	significant	significant	ADJ
bjmsr-2223	283	15	negative	negative	ADJ
bjmsr-2223	283	16	relationship	relationship	NOUN
bjmsr-2223	283	17	between	between	ADP
bjmsr-2223	283	18	tax	tax	NOUN
bjmsr-2223	283	19	incentive	incentive	NOUN
bjmsr-2223	283	20	recipient	recipient	NOUN
bjmsr-2223	283	21	status	status	NOUN
bjmsr-2223	283	22	(	(	PUNCT
bjmsr-2223	283	23	mida	mida	PROPN
bjmsr-2223	283	24	)	)	PUNCT
bjmsr-2223	283	25	and	and	CCONJ
bjmsr-2223	283	26	the	the	DET
bjmsr-2223	283	27	magnitude	magnitude	NOUN
bjmsr-2223	283	28	of	of	ADP
bjmsr-2223	283	29	discretionary	discretionary	ADJ
bjmsr-2223	283	30	accruals	accrual	NOUN
bjmsr-2223	283	31	(	(	PUNCT
bjmsr-2223	283	32	dem	dem	PROPN
bjmsr-2223	283	33	)	)	PUNCT
bjmsr-2223	283	34	,	,	PUNCT
bjmsr-2223	283	35	supporting	support	VERB
bjmsr-2223	283	36	h2	h2	NOUN
bjmsr-2223	283	37	.	.	PUNCT
bjmsr-2223	284	1	the	the	DET
bjmsr-2223	284	2	coefficient	coefficient	NOUN
bjmsr-2223	284	3	value	value	NOUN
bjmsr-2223	284	4	of	of	ADP
bjmsr-2223	284	5	-0.237	-0.237	PROPN
bjmsr-2223	284	6	indicated	indicate	VERB
bjmsr-2223	284	7	a	a	DET
bjmsr-2223	284	8	23.7	23.7	NUM
bjmsr-2223	284	9	%	%	NOUN
bjmsr-2223	284	10	lower	low	ADJ
bjmsr-2223	284	11	likelihood	likelihood	NOUN
bjmsr-2223	284	12	of	of	ADP
bjmsr-2223	284	13	tax	tax	NOUN
bjmsr-2223	284	14	incentive	incentive	NOUN
bjmsr-2223	284	15	recipient	recipient	NOUN
bjmsr-2223	284	16	firms	firm	NOUN
bjmsr-2223	284	17	engaging	engage	VERB
bjmsr-2223	284	18	in	in	ADP
bjmsr-2223	284	19	earnings	earning	NOUN
bjmsr-2223	284	20	management	management	NOUN
bjmsr-2223	284	21	than	than	ADP
bjmsr-2223	284	22	non	non	ADJ
bjmsr-2223	284	23	-	-	NOUN
bjmsr-2223	284	24	recipients	recipient	NOUN
bjmsr-2223	284	25	.	.	PUNCT
bjmsr-2223	285	1	control	control	NOUN
bjmsr-2223	285	2	variables	variable	NOUN
bjmsr-2223	285	3	such	such	ADJ
bjmsr-2223	285	4	as	as	ADP
bjmsr-2223	285	5	institutional	institutional	ADJ
bjmsr-2223	285	6	ownership	ownership	NOUN
bjmsr-2223	285	7	(	(	PUNCT
bjmsr-2223	285	8	insti	insti	NOUN
bjmsr-2223	285	9	)	)	PUNCT
bjmsr-2223	285	10	,	,	PUNCT
bjmsr-2223	285	11	number	number	NOUN
bjmsr-2223	285	12	of	of	ADP
bjmsr-2223	285	13	directors	director	NOUN
bjmsr-2223	285	14	(	(	PUNCT
bjmsr-2223	285	15	nomdirector	nomdirector	NOUN
bjmsr-2223	285	16	)	)	PUNCT
bjmsr-2223	285	17	,	,	PUNCT
bjmsr-2223	285	18	firm	firm	ADJ
bjmsr-2223	285	19	size	size	NOUN
bjmsr-2223	285	20	(	(	PUNCT
bjmsr-2223	285	21	size	size	NOUN
bjmsr-2223	285	22	)	)	PUNCT
bjmsr-2223	285	23	,	,	PUNCT
bjmsr-2223	285	24	firm	firm	ADJ
bjmsr-2223	285	25	age	age	NOUN
bjmsr-2223	285	26	(	(	PUNCT
bjmsr-2223	285	27	age	age	NOUN
bjmsr-2223	285	28	)	)	PUNCT
bjmsr-2223	285	29	,	,	PUNCT
bjmsr-2223	285	30	and	and	CCONJ
bjmsr-2223	285	31	absolute	absolute	ADJ
bjmsr-2223	285	32	value	value	NOUN
bjmsr-2223	285	33	of	of	ADP
bjmsr-2223	285	34	discretionary	discretionary	ADJ
bjmsr-2223	285	35	accruals	accrual	NOUN
bjmsr-2223	285	36	(	(	PUNCT
bjmsr-2223	285	37	absrem_prod	absrem_prod	PROPN
bjmsr-2223	285	38	and	and	CCONJ
bjmsr-2223	285	39	absrem_cfo	absrem_cfo	NUM
bjmsr-2223	285	40	)	)	PUNCT
bjmsr-2223	285	41	were	be	AUX
bjmsr-2223	285	42	significantly	significantly	ADV
bjmsr-2223	285	43	related	relate	VERB
bjmsr-2223	285	44	to	to	ADP
bjmsr-2223	285	45	discretionary	discretionary	ADJ
bjmsr-2223	285	46	accruals	accrual	NOUN
bjmsr-2223	285	47	,	,	PUNCT
bjmsr-2223	285	48	consistent	consistent	ADJ
bjmsr-2223	285	49	with	with	ADP
bjmsr-2223	285	50	previous	previous	ADJ
bjmsr-2223	285	51	studies	study	NOUN
bjmsr-2223	285	52	(	(	PUNCT
bjmsr-2223	285	53	beatty	beatty	PROPN
bjmsr-2223	285	54	et	et	PROPN
bjmsr-2223	285	55	al	al	PROPN
bjmsr-2223	285	56	.	.	PROPN
bjmsr-2223	285	57	,	,	PUNCT
bjmsr-2223	285	58	2002	2002	NUM
bjmsr-2223	285	59	;	;	PUNCT
bjmsr-2223	285	60	chen	chen	PROPN
bjmsr-2223	285	61	et	et	PROPN
bjmsr-2223	285	62	al	al	PROPN
bjmsr-2223	285	63	.	.	PROPN
bjmsr-2223	285	64	,	,	PUNCT
bjmsr-2223	285	65	2010	2010	NUM
bjmsr-2223	285	66	;	;	PUNCT
bjmsr-2223	285	67	dechow	dechow	ADJ
bjmsr-2223	285	68	et	et	PROPN
bjmsr-2223	285	69	al	al	PROPN
bjmsr-2223	285	70	.	.	PROPN
bjmsr-2223	285	71	,	,	PUNCT
bjmsr-2223	285	72	1996	1996	NUM
bjmsr-2223	285	73	;	;	PUNCT
bjmsr-2223	285	74	fan	fan	PROPN
bjmsr-2223	285	75	&	&	CCONJ
bjmsr-2223	285	76	wong	wong	PROPN
bjmsr-2223	285	77	,	,	PUNCT
bjmsr-2223	285	78	2002	2002	NUM
bjmsr-2223	285	79	;	;	PUNCT
bjmsr-2223	285	80	klein	klein	PROPN
bjmsr-2223	285	81	,	,	PUNCT
bjmsr-2223	285	82	2002	2002	NUM
bjmsr-2223	285	83	)	)	PUNCT
bjmsr-2223	285	84	.	.	PUNCT
bjmsr-2223	286	1	managerial	managerial	ADJ
bjmsr-2223	286	2	ownership	ownership	NOUN
bjmsr-2223	286	3	(	(	PUNCT
bjmsr-2223	286	4	directorshold	directorshold	NOUN
bjmsr-2223	286	5	)	)	PUNCT
bjmsr-2223	286	6	,	,	PUNCT
bjmsr-2223	286	7	leverage	leverage	NOUN
bjmsr-2223	286	8	(	(	PUNCT
bjmsr-2223	286	9	lev	lev	NOUN
bjmsr-2223	286	10	)	)	PUNCT
bjmsr-2223	286	11	,	,	PUNCT
bjmsr-2223	286	12	and	and	CCONJ
bjmsr-2223	286	13	a	a	DET
bjmsr-2223	286	14	number	number	NOUN
bjmsr-2223	286	15	of	of	ADP
bjmsr-2223	286	16	independent	independent	ADJ
bjmsr-2223	286	17	directors	director	NOUN
bjmsr-2223	286	18	(	(	PUNCT
bjmsr-2223	286	19	inddirector	inddirector	NOUN
bjmsr-2223	286	20	)	)	PUNCT
bjmsr-2223	286	21	showed	show	VERB
bjmsr-2223	286	22	no	no	DET
bjmsr-2223	286	23	significant	significant	ADJ
bjmsr-2223	286	24	influence	influence	NOUN
bjmsr-2223	286	25	on	on	ADP
bjmsr-2223	286	26	discretionary	discretionary	ADJ
bjmsr-2223	286	27	accruals	accrual	NOUN
bjmsr-2223	286	28	(	(	PUNCT
bjmsr-2223	286	29	augustine	augustine	PROPN
bjmsr-2223	286	30	&	&	CCONJ
bjmsr-2223	286	31	dwianika	dwianika	PROPN
bjmsr-2223	286	32	,	,	PUNCT
bjmsr-2223	286	33	2019	2019	NUM
bjmsr-2223	286	34	;	;	PUNCT
bjmsr-2223	286	35	park	park	NOUN
bjmsr-2223	286	36	&	&	CCONJ
bjmsr-2223	286	37	shin	shin	PROPN
bjmsr-2223	286	38	,	,	PUNCT
bjmsr-2223	286	39	2004	2004	NUM
bjmsr-2223	286	40	)	)	PUNCT
bjmsr-2223	286	41	.	.	PUNCT
bjmsr-2223	287	1	this	this	DET
bjmsr-2223	287	2	study	study	NOUN
bjmsr-2223	287	3	demonstrates	demonstrate	VERB
bjmsr-2223	287	4	that	that	SCONJ
bjmsr-2223	287	5	tax	tax	NOUN
bjmsr-2223	287	6	avoidance	avoidance	NOUN
bjmsr-2223	287	7	negatively	negatively	ADV
bjmsr-2223	287	8	influences	influence	VERB
bjmsr-2223	287	9	earnings	earning	NOUN
bjmsr-2223	287	10	management	management	NOUN
bjmsr-2223	287	11	among	among	ADP
bjmsr-2223	287	12	malaysian	malaysian	ADJ
bjmsr-2223	287	13	public	public	ADJ
bjmsr-2223	287	14	firms	firm	NOUN
bjmsr-2223	287	15	,	,	PUNCT
bjmsr-2223	287	16	with	with	ADP
bjmsr-2223	287	17	tax	tax	NOUN
bjmsr-2223	287	18	incentive	incentive	NOUN
bjmsr-2223	287	19	recipient	recipient	NOUN
bjmsr-2223	287	20	firms	firm	NOUN
bjmsr-2223	287	21	showing	show	VERB
bjmsr-2223	287	22	a	a	DET
bjmsr-2223	287	23	lower	low	ADJ
bjmsr-2223	287	24	propensity	propensity	NOUN
bjmsr-2223	287	25	for	for	ADP
bjmsr-2223	287	26	earnings	earning	NOUN
bjmsr-2223	287	27	management	management	NOUN
bjmsr-2223	287	28	compared	compare	VERB
bjmsr-2223	287	29	to	to	ADP
bjmsr-2223	287	30	nonrecipients	nonrecipient	NOUN
bjmsr-2223	287	31	.	.	PUNCT
bjmsr-2223	288	1	this	this	PRON
bjmsr-2223	288	2	raises	raise	VERB
bjmsr-2223	288	3	the	the	DET
bjmsr-2223	288	4	question	question	NOUN
bjmsr-2223	288	5	of	of	ADP
bjmsr-2223	288	6	whether	whether	SCONJ
bjmsr-2223	288	7	tax	tax	NOUN
bjmsr-2223	288	8	incentives	incentive	NOUN
bjmsr-2223	288	9	motivate	motivate	VERB
bjmsr-2223	288	10	tax	tax	NOUN
bjmsr-2223	288	11	avoidance	avoidance	NOUN
bjmsr-2223	288	12	for	for	ADP
bjmsr-2223	288	13	lower	low	ADJ
bjmsr-2223	288	14	tax	tax	NOUN
bjmsr-2223	288	15	burdens	burden	NOUN
bjmsr-2223	288	16	,	,	PUNCT
bjmsr-2223	288	17	as	as	SCONJ
bjmsr-2223	288	18	increased	increase	VERB
bjmsr-2223	288	19	agency	agency	NOUN
bjmsr-2223	288	20	problems	problem	NOUN
bjmsr-2223	288	21	,	,	PUNCT
bjmsr-2223	288	22	litigation	litigation	NOUN
bjmsr-2223	288	23	risks	risk	NOUN
bjmsr-2223	288	24	,	,	PUNCT
bjmsr-2223	288	25	and	and	CCONJ
bjmsr-2223	288	26	reputational	reputational	ADJ
bjmsr-2223	288	27	harm	harm	NOUN
bjmsr-2223	288	28	might	might	AUX
bjmsr-2223	288	29	offset	offset	VERB
bjmsr-2223	288	30	improved	improved	ADJ
bjmsr-2223	288	31	cash	cash	NOUN
bjmsr-2223	288	32	flows	flow	NOUN
bjmsr-2223	288	33	from	from	ADP
bjmsr-2223	288	34	tax	tax	NOUN
bjmsr-2223	288	35	avoidance	avoidance	NOUN
bjmsr-2223	288	36	.	.	PUNCT
bjmsr-2223	289	1	tax	tax	NOUN
bjmsr-2223	289	2	incentive	incentive	NOUN
bjmsr-2223	289	3	recipients	recipient	NOUN
bjmsr-2223	289	4	might	might	AUX
bjmsr-2223	289	5	avoid	avoid	VERB
bjmsr-2223	289	6	aggressive	aggressive	ADJ
bjmsr-2223	289	7	tax	tax	NOUN
bjmsr-2223	289	8	planning	planning	NOUN
bjmsr-2223	289	9	to	to	PART
bjmsr-2223	289	10	prevent	prevent	VERB
bjmsr-2223	289	11	reputational	reputational	ADJ
bjmsr-2223	289	12	damage	damage	NOUN
bjmsr-2223	289	13	and	and	CCONJ
bjmsr-2223	289	14	regulatory	regulatory	ADJ
bjmsr-2223	289	15	scrutiny	scrutiny	NOUN
bjmsr-2223	289	16	.	.	PUNCT
bjmsr-2223	290	1	the	the	DET
bjmsr-2223	290	2	following	follow	VERB
bjmsr-2223	290	3	section	section	NOUN
bjmsr-2223	290	4	tests	test	VERB
bjmsr-2223	290	5	h2	h2	PROPN
bjmsr-2223	290	6	,	,	PUNCT
bjmsr-2223	290	7	examining	examine	VERB
bjmsr-2223	290	8	the	the	DET
bjmsr-2223	290	9	difference	difference	NOUN
bjmsr-2223	290	10	in	in	ADP
bjmsr-2223	290	11	tax	tax	NOUN
bjmsr-2223	290	12	avoidance	avoidance	NOUN
bjmsr-2223	290	13	between	between	ADP
bjmsr-2223	290	14	tax	tax	NOUN
bjmsr-2223	290	15	incentive	incentive	NOUN
bjmsr-2223	290	16	recipients	recipient	NOUN
bjmsr-2223	290	17	and	and	CCONJ
bjmsr-2223	290	18	non	non	ADJ
bjmsr-2223	290	19	-	-	ADJ
bjmsr-2223	290	20	recipient	recipient	ADJ
bjmsr-2223	290	21	firms	firm	NOUN
bjmsr-2223	290	22	in	in	ADP
bjmsr-2223	290	23	malaysia	malaysia	PROPN
bjmsr-2223	290	24	.	.	PUNCT
bjmsr-2223	291	1	testing	testing	NOUN
bjmsr-2223	291	2	of	of	ADP
bjmsr-2223	291	3	h3	h3	NOUN
bjmsr-2223	291	4	table	table	NOUN
bjmsr-2223	291	5	6	6	NUM
bjmsr-2223	291	6	presents	present	VERB
bjmsr-2223	291	7	the	the	DET
bjmsr-2223	291	8	independent	independent	ADJ
bjmsr-2223	291	9	samples	sample	NOUN
bjmsr-2223	291	10	t	t	NOUN
bjmsr-2223	291	11	-	-	PUNCT
bjmsr-2223	291	12	test	test	NOUN
bjmsr-2223	291	13	results	result	NOUN
bjmsr-2223	291	14	on	on	ADP
bjmsr-2223	291	15	the	the	DET
bjmsr-2223	291	16	difference	difference	NOUN
bjmsr-2223	291	17	in	in	ADP
bjmsr-2223	291	18	the	the	DET
bjmsr-2223	291	19	etrs	etrs	NOUN
bjmsr-2223	291	20	between	between	ADP
bjmsr-2223	291	21	firms	firm	NOUN
bjmsr-2223	291	22	with	with	ADP
bjmsr-2223	291	23	mida	mida	PROPN
bjmsr-2223	291	24	status	status	NOUN
bjmsr-2223	291	25	and	and	CCONJ
bjmsr-2223	291	26	non	non	ADJ
bjmsr-2223	291	27	-	-	ADJ
bjmsr-2223	291	28	mida	mida	ADJ
bjmsr-2223	291	29	status	status	NOUN
bjmsr-2223	291	30	.	.	PUNCT
bjmsr-2223	292	1	in	in	ADP
bjmsr-2223	292	2	particular	particular	ADJ
bjmsr-2223	292	3	,	,	PUNCT
bjmsr-2223	292	4	firms	firm	NOUN
bjmsr-2223	292	5	with	with	ADP
bjmsr-2223	292	6	mida	mida	PROPN
bjmsr-2223	292	7	status	status	NOUN
bjmsr-2223	292	8	recorded	record	VERB
bjmsr-2223	292	9	an	an	DET
bjmsr-2223	292	10	average	average	ADJ
bjmsr-2223	292	11	etr	etr	NOUN
bjmsr-2223	292	12	of	of	ADP
bjmsr-2223	292	13	10.911	10.911	NUM
bjmsr-2223	292	14	%	%	NOUN
bjmsr-2223	292	15	,	,	PUNCT
bjmsr-2223	292	16	whereas	whereas	SCONJ
bjmsr-2223	292	17	firms	firm	NOUN
bjmsr-2223	292	18	with	with	ADP
bjmsr-2223	292	19	nonmida	nonmida	PROPN
bjmsr-2223	292	20	status	status	NOUN
bjmsr-2223	292	21	recorded	record	VERB
bjmsr-2223	292	22	an	an	DET
bjmsr-2223	292	23	average	average	ADJ
bjmsr-2223	292	24	etr	etr	NOUN
bjmsr-2223	292	25	of	of	ADP
bjmsr-2223	292	26	8.405	8.405	NUM
bjmsr-2223	292	27	%	%	NOUN
bjmsr-2223	292	28	.	.	PUNCT
bjmsr-2223	293	1	although	although	SCONJ
bjmsr-2223	293	2	both	both	DET
bjmsr-2223	293	3	average	average	ADJ
bjmsr-2223	293	4	etrs	etrs	ADJ
bjmsr-2223	293	5	were	be	AUX
bjmsr-2223	293	6	lower	low	ADJ
bjmsr-2223	293	7	than	than	ADP
bjmsr-2223	293	8	the	the	DET
bjmsr-2223	293	9	statutory	statutory	ADJ
bjmsr-2223	293	10	tax	tax	NOUN
bjmsr-2223	293	11	rate	rate	NOUN
bjmsr-2223	293	12	of	of	ADP
bjmsr-2223	293	13	25	25	NUM
bjmsr-2223	293	14	%	%	NOUN
bjmsr-2223	293	15	,	,	PUNCT
bjmsr-2223	293	16	it	it	PRON
bjmsr-2223	293	17	was	be	AUX
bjmsr-2223	293	18	evident	evident	ADJ
bjmsr-2223	293	19	that	that	SCONJ
bjmsr-2223	293	20	the	the	DET
bjmsr-2223	293	21	receipt	receipt	NOUN
bjmsr-2223	293	22	of	of	ADP
bjmsr-2223	293	23	tax	tax	NOUN
bjmsr-2223	293	24	incentives	incentive	NOUN
bjmsr-2223	293	25	lowered	lower	VERB
bjmsr-2223	293	26	the	the	DET
bjmsr-2223	293	27	tax	tax	NOUN
bjmsr-2223	293	28	burdens	burden	NOUN
bjmsr-2223	293	29	for	for	ADP
bjmsr-2223	293	30	firms	firm	NOUN
bjmsr-2223	293	31	with	with	ADP
bjmsr-2223	293	32	mida	mida	PROPN
bjmsr-2223	293	33	status	status	PROPN
bjmsr-2223	293	34	.	.	PUNCT
bjmsr-2223	294	1	however	however	ADV
bjmsr-2223	294	2	,	,	PUNCT
bjmsr-2223	294	3	the	the	DET
bjmsr-2223	294	4	reduction	reduction	NOUN
bjmsr-2223	294	5	in	in	ADP
bjmsr-2223	294	6	tax	tax	NOUN
bjmsr-2223	294	7	burdens	burden	NOUN
bjmsr-2223	294	8	was	be	AUX
bjmsr-2223	294	9	less	less	ADV
bjmsr-2223	294	10	substantial	substantial	ADJ
bjmsr-2223	294	11	than	than	ADP
bjmsr-2223	294	12	that	that	PRON
bjmsr-2223	294	13	observed	observe	VERB
bjmsr-2223	294	14	for	for	ADP
bjmsr-2223	294	15	firms	firm	NOUN
bjmsr-2223	294	16	with	with	ADP
bjmsr-2223	294	17	non	non	ADJ
bjmsr-2223	294	18	-	-	ADJ
bjmsr-2223	294	19	mida	mida	ADJ
bjmsr-2223	294	20	status	status	NOUN
bjmsr-2223	294	21	.	.	PUNCT
bjmsr-2223	295	1	ali	ali	PROPN
bjmsr-2223	295	2	et	et	PROPN
bjmsr-2223	295	3	al	al	PROPN
bjmsr-2223	295	4	.	.	PROPN
bjmsr-2223	295	5	,	,	PUNCT
bjmsr-2223	295	6	bangladesh	bangladesh	PROPN
bjmsr-2223	295	7	journal	journal	NOUN
bjmsr-2223	295	8	of	of	ADP
bjmsr-2223	295	9	multidisciplinary	multidisciplinary	ADJ
bjmsr-2223	295	10	scientific	scientific	ADJ
bjmsr-2223	295	11	research	research	NOUN
bjmsr-2223	295	12	9(2	9(2	NUM
bjmsr-2223	295	13	)	)	PUNCT
bjmsr-2223	295	14	(	(	PUNCT
bjmsr-2223	295	15	2024	2024	NUM
bjmsr-2223	295	16	)	)	PUNCT
bjmsr-2223	295	17	,	,	PUNCT
bjmsr-2223	295	18	30	30	NUM
bjmsr-2223	295	19	-	-	SYM
bjmsr-2223	295	20	44	44	NUM
bjmsr-2223	295	21	39	39	NUM
bjmsr-2223	295	22	table	table	NOUN
bjmsr-2223	295	23	6	6	NUM
bjmsr-2223	295	24	.	.	PUNCT
bjmsr-2223	296	1	results	result	NOUN
bjmsr-2223	296	2	of	of	ADP
bjmsr-2223	296	3	independent	independent	ADJ
bjmsr-2223	296	4	samples	sample	NOUN
bjmsr-2223	296	5	t	t	NOUN
bjmsr-2223	296	6	-	-	PUNCT
bjmsr-2223	296	7	test	test	NOUN
bjmsr-2223	296	8	(	(	PUNCT
bjmsr-2223	296	9	h3	h3	NOUN
bjmsr-2223	296	10	)	)	PUNCT
bjmsr-2223	296	11	group	group	NOUN
bjmsr-2223	296	12	statistics	statistic	NOUN
bjmsr-2223	296	13	mida	mida	PROPN
bjmsr-2223	296	14	n	n	ADV
bjmsr-2223	296	15	mean	mean	VERB
bjmsr-2223	296	16	std	std	NOUN
bjmsr-2223	296	17	.	.	PUNCT
bjmsr-2223	297	1	deviation	deviation	NOUN
bjmsr-2223	297	2	std	std	NOUN
bjmsr-2223	297	3	.	.	PUNCT
bjmsr-2223	298	1	error	error	NOUN
bjmsr-2223	298	2	mean	mean	NOUN
bjmsr-2223	298	3	etr	etr	PROPN
bjmsr-2223	298	4	1	1	NUM
bjmsr-2223	298	5	48	48	NUM
bjmsr-2223	298	6	10.911	10.911	NUM
bjmsr-2223	298	7	9.008	9.008	NUM
bjmsr-2223	298	8	1.300	1.300	NUM
bjmsr-2223	298	9	0	0	NUM
bjmsr-2223	298	10	154	154	NUM
bjmsr-2223	298	11	8.405	8.405	NUM
bjmsr-2223	298	12	8.685	8.685	NUM
bjmsr-2223	298	13	0.700	0.700	NUM
bjmsr-2223	298	14	independent	independent	ADJ
bjmsr-2223	298	15	samples	sample	NOUN
bjmsr-2223	298	16	t	t	NOUN
bjmsr-2223	298	17	-	-	PUNCT
bjmsr-2223	298	18	test	test	NOUN
bjmsr-2223	298	19	levene	levene	NOUN
bjmsr-2223	298	20	’s	’s	PART
bjmsr-2223	298	21	test	test	NOUN
bjmsr-2223	298	22	for	for	ADP
bjmsr-2223	298	23	equality	equality	NOUN
bjmsr-2223	298	24	of	of	ADP
bjmsr-2223	298	25	variances	variance	NOUN
bjmsr-2223	298	26	t	t	NOUN
bjmsr-2223	298	27	-	-	PUNCT
bjmsr-2223	298	28	test	test	NOUN
bjmsr-2223	298	29	for	for	ADP
bjmsr-2223	298	30	equality	equality	NOUN
bjmsr-2223	298	31	of	of	ADP
bjmsr-2223	298	32	means	means	PROPN
bjmsr-2223	298	33	f	f	PROPN
bjmsr-2223	298	34	sig	sig	PROPN
bjmsr-2223	298	35	.	.	PUNCT
bjmsr-2223	299	1	t	t	PROPN
bjmsr-2223	299	2	df	df	PROPN
bjmsr-2223	299	3	sig	sig	PROPN
bjmsr-2223	299	4	.	.	PUNCT
bjmsr-2223	300	1	etr	etr	PROPN
bjmsr-2223	300	2	equal	equal	ADJ
bjmsr-2223	300	3	variances	variance	NOUN
bjmsr-2223	300	4	assumed	assume	VERB
bjmsr-2223	300	5	1.043	1.043	NUM
bjmsr-2223	300	6	0.308	0.308	NUM
bjmsr-2223	300	7	1.730	1.730	NUM
bjmsr-2223	300	8	200	200	NUM
bjmsr-2223	300	9	0.085	0.085	NUM
bjmsr-2223	300	10	equal	equal	ADJ
bjmsr-2223	300	11	variances	variance	NOUN
bjmsr-2223	300	12	are	be	AUX
bjmsr-2223	300	13	not	not	PART
bjmsr-2223	300	14	assumed	assume	VERB
bjmsr-2223	300	15	.	.	PUNCT
bjmsr-2223	301	1	1.697	1.697	NUM
bjmsr-2223	301	2	76.209	76.209	NUM
bjmsr-2223	301	3	0.094	0.094	NUM
bjmsr-2223	301	4	note	note	NOUN
bjmsr-2223	301	5	:	:	PUNCT
bjmsr-2223	301	6	significant	significant	ADJ
bjmsr-2223	301	7	at	at	ADP
bjmsr-2223	301	8	0.10	0.10	NUM
bjmsr-2223	301	9	level	level	NOUN
bjmsr-2223	301	10	(	(	PUNCT
bjmsr-2223	301	11	two	two	NUM
bjmsr-2223	301	12	-	-	PUNCT
bjmsr-2223	301	13	tailed	tail	VERB
bjmsr-2223	301	14	)	)	PUNCT
bjmsr-2223	301	15	thus	thus	ADV
bjmsr-2223	301	16	,	,	PUNCT
bjmsr-2223	301	17	providing	provide	VERB
bjmsr-2223	301	18	tax	tax	NOUN
bjmsr-2223	301	19	incentives	incentive	NOUN
bjmsr-2223	301	20	effectively	effectively	ADV
bjmsr-2223	301	21	reduces	reduce	VERB
bjmsr-2223	301	22	firms	firm	NOUN
bjmsr-2223	301	23	'	'	PART
bjmsr-2223	301	24	tax	tax	NOUN
bjmsr-2223	301	25	burdens	burden	NOUN
bjmsr-2223	301	26	,	,	PUNCT
bjmsr-2223	301	27	making	make	VERB
bjmsr-2223	301	28	them	they	PRON
bjmsr-2223	301	29	less	less	ADV
bjmsr-2223	301	30	likely	likely	ADJ
bjmsr-2223	301	31	to	to	PART
bjmsr-2223	301	32	engage	engage	VERB
bjmsr-2223	301	33	in	in	ADP
bjmsr-2223	301	34	aggressive	aggressive	ADJ
bjmsr-2223	301	35	tax	tax	NOUN
bjmsr-2223	301	36	avoidance	avoidance	NOUN
bjmsr-2223	301	37	due	due	ADP
bjmsr-2223	301	38	to	to	ADP
bjmsr-2223	301	39	associated	associated	ADJ
bjmsr-2223	301	40	costs	cost	NOUN
bjmsr-2223	301	41	and	and	CCONJ
bjmsr-2223	301	42	risks	risk	NOUN
bjmsr-2223	301	43	.	.	PUNCT
bjmsr-2223	302	1	tax	tax	NOUN
bjmsr-2223	302	2	incentive	incentive	NOUN
bjmsr-2223	302	3	recipients	recipient	NOUN
bjmsr-2223	302	4	achieve	achieve	VERB
bjmsr-2223	302	5	substantial	substantial	ADJ
bjmsr-2223	302	6	tax	tax	NOUN
bjmsr-2223	302	7	savings	saving	NOUN
bjmsr-2223	302	8	with	with	ADP
bjmsr-2223	302	9	lower	low	ADJ
bjmsr-2223	302	10	costs	cost	NOUN
bjmsr-2223	302	11	and	and	CCONJ
bjmsr-2223	302	12	risks	risk	NOUN
bjmsr-2223	302	13	than	than	ADP
bjmsr-2223	302	14	tax	tax	NOUN
bjmsr-2223	302	15	avoidance	avoidance	NOUN
bjmsr-2223	302	16	.	.	PUNCT
bjmsr-2223	303	1	these	these	DET
bjmsr-2223	303	2	results	result	NOUN
bjmsr-2223	303	3	highlight	highlight	VERB
bjmsr-2223	303	4	the	the	DET
bjmsr-2223	303	5	relationship	relationship	NOUN
bjmsr-2223	303	6	between	between	ADP
bjmsr-2223	303	7	tax	tax	NOUN
bjmsr-2223	303	8	incentives	incentive	NOUN
bjmsr-2223	303	9	,	,	PUNCT
bjmsr-2223	303	10	tax	tax	NOUN
bjmsr-2223	303	11	avoidance	avoidance	NOUN
bjmsr-2223	303	12	,	,	PUNCT
bjmsr-2223	303	13	and	and	CCONJ
bjmsr-2223	303	14	earnings	earning	NOUN
bjmsr-2223	303	15	management	management	NOUN
bjmsr-2223	303	16	,	,	PUNCT
bjmsr-2223	303	17	offering	offer	VERB
bjmsr-2223	303	18	valuable	valuable	ADJ
bjmsr-2223	303	19	insights	insight	NOUN
bjmsr-2223	303	20	for	for	ADP
bjmsr-2223	303	21	policymakers	policymaker	NOUN
bjmsr-2223	303	22	and	and	CCONJ
bjmsr-2223	303	23	regulators	regulator	NOUN
bjmsr-2223	303	24	in	in	ADP
bjmsr-2223	303	25	designing	design	VERB
bjmsr-2223	303	26	tax	tax	NOUN
bjmsr-2223	303	27	incentive	incentive	NOUN
bjmsr-2223	303	28	initiatives	initiative	NOUN
bjmsr-2223	303	29	and	and	CCONJ
bjmsr-2223	303	30	monitoring	monitor	VERB
bjmsr-2223	303	31	tax	tax	NOUN
bjmsr-2223	303	32	avoidance	avoidance	NOUN
bjmsr-2223	303	33	practices	practice	NOUN
bjmsr-2223	303	34	.	.	PUNCT
bjmsr-2223	304	1	additional	additional	ADJ
bjmsr-2223	304	2	analysis	analysis	NOUN
bjmsr-2223	304	3	:	:	PUNCT
bjmsr-2223	304	4	moderating	moderate	VERB
bjmsr-2223	304	5	effect	effect	NOUN
bjmsr-2223	304	6	of	of	ADP
bjmsr-2223	304	7	tax	tax	NOUN
bjmsr-2223	304	8	incentives	incentive	VERB
bjmsr-2223	304	9	the	the	DET
bjmsr-2223	304	10	costs	cost	NOUN
bjmsr-2223	304	11	and	and	CCONJ
bjmsr-2223	304	12	risks	risk	NOUN
bjmsr-2223	304	13	of	of	ADP
bjmsr-2223	304	14	aggressive	aggressive	ADJ
bjmsr-2223	304	15	tax	tax	NOUN
bjmsr-2223	304	16	avoidance	avoidance	NOUN
bjmsr-2223	304	17	are	be	AUX
bjmsr-2223	304	18	typically	typically	ADV
bjmsr-2223	304	19	higher	high	ADJ
bjmsr-2223	304	20	than	than	ADP
bjmsr-2223	304	21	those	those	PRON
bjmsr-2223	304	22	associated	associate	VERB
bjmsr-2223	304	23	with	with	ADP
bjmsr-2223	304	24	tax	tax	NOUN
bjmsr-2223	304	25	incentives	incentive	NOUN
bjmsr-2223	304	26	.	.	PUNCT
bjmsr-2223	305	1	however	however	ADV
bjmsr-2223	305	2	,	,	PUNCT
bjmsr-2223	305	3	whether	whether	SCONJ
bjmsr-2223	305	4	tax	tax	NOUN
bjmsr-2223	305	5	incentives	incentive	NOUN
bjmsr-2223	305	6	strengthen	strengthen	VERB
bjmsr-2223	305	7	or	or	CCONJ
bjmsr-2223	305	8	weaken	weaken	VERB
bjmsr-2223	305	9	this	this	DET
bjmsr-2223	305	10	relationship	relationship	NOUN
bjmsr-2223	305	11	remains	remain	VERB
bjmsr-2223	305	12	unresolved	unresolved	ADJ
bjmsr-2223	305	13	.	.	PUNCT
bjmsr-2223	306	1	hanlon	hanlon	NOUN
bjmsr-2223	306	2	and	and	CCONJ
bjmsr-2223	306	3	slemrod	slemrod	NOUN
bjmsr-2223	306	4	(	(	PUNCT
bjmsr-2223	306	5	2009	2009	NUM
bjmsr-2223	306	6	)	)	PUNCT
bjmsr-2223	306	7	found	find	VERB
bjmsr-2223	306	8	lower	low	ADJ
bjmsr-2223	306	9	tax	tax	NOUN
bjmsr-2223	306	10	avoidance	avoidance	NOUN
bjmsr-2223	306	11	among	among	ADP
bjmsr-2223	306	12	firms	firm	NOUN
bjmsr-2223	306	13	receiving	receive	VERB
bjmsr-2223	306	14	r&d	r&d	NOUN
bjmsr-2223	306	15	tax	tax	NOUN
bjmsr-2223	306	16	incentives	incentive	NOUN
bjmsr-2223	306	17	,	,	PUNCT
bjmsr-2223	306	18	suggesting	suggest	VERB
bjmsr-2223	306	19	that	that	SCONJ
bjmsr-2223	306	20	such	such	ADJ
bjmsr-2223	306	21	incentives	incentive	NOUN
bjmsr-2223	306	22	drive	drive	VERB
bjmsr-2223	306	23	r&d	r&d	NOUN
bjmsr-2223	306	24	spending	spending	NOUN
bjmsr-2223	306	25	and	and	CCONJ
bjmsr-2223	306	26	future	future	ADJ
bjmsr-2223	306	27	earnings	earning	NOUN
bjmsr-2223	306	28	,	,	PUNCT
bjmsr-2223	306	29	reducing	reduce	VERB
bjmsr-2223	306	30	tax	tax	NOUN
bjmsr-2223	306	31	avoidance	avoidance	NOUN
bjmsr-2223	306	32	.	.	PUNCT
bjmsr-2223	307	1	similarly	similarly	ADV
bjmsr-2223	307	2	,	,	PUNCT
bjmsr-2223	307	3	goerke	goerke	NOUN
bjmsr-2223	307	4	(	(	PUNCT
bjmsr-2223	307	5	2019	2019	NUM
bjmsr-2223	307	6	)	)	PUNCT
bjmsr-2223	307	7	found	find	VERB
bjmsr-2223	307	8	that	that	SCONJ
bjmsr-2223	307	9	firms	firm	NOUN
bjmsr-2223	307	10	with	with	ADP
bjmsr-2223	307	11	robust	robust	ADJ
bjmsr-2223	307	12	csr	csr	NOUN
bjmsr-2223	307	13	initiatives	initiative	NOUN
bjmsr-2223	307	14	are	be	AUX
bjmsr-2223	307	15	less	less	ADV
bjmsr-2223	307	16	likely	likely	ADJ
bjmsr-2223	307	17	to	to	PART
bjmsr-2223	307	18	engage	engage	VERB
bjmsr-2223	307	19	in	in	ADP
bjmsr-2223	307	20	tax	tax	NOUN
bjmsr-2223	307	21	evasion	evasion	NOUN
bjmsr-2223	307	22	due	due	ADP
bjmsr-2223	307	23	to	to	ADP
bjmsr-2223	307	24	reputational	reputational	ADJ
bjmsr-2223	307	25	risks	risk	NOUN
bjmsr-2223	307	26	.	.	PUNCT
bjmsr-2223	308	1	these	these	DET
bjmsr-2223	308	2	findings	finding	NOUN
bjmsr-2223	308	3	imply	imply	VERB
bjmsr-2223	308	4	a	a	DET
bjmsr-2223	308	5	potential	potential	ADJ
bjmsr-2223	308	6	moderating	moderate	VERB
bjmsr-2223	308	7	effect	effect	NOUN
bjmsr-2223	308	8	of	of	ADP
bjmsr-2223	308	9	tax	tax	NOUN
bjmsr-2223	308	10	incentives	incentive	NOUN
bjmsr-2223	308	11	on	on	ADP
bjmsr-2223	308	12	the	the	DET
bjmsr-2223	308	13	relationship	relationship	NOUN
bjmsr-2223	308	14	between	between	ADP
bjmsr-2223	308	15	tax	tax	NOUN
bjmsr-2223	308	16	avoidance	avoidance	NOUN
bjmsr-2223	308	17	and	and	CCONJ
bjmsr-2223	308	18	earnings	earning	NOUN
bjmsr-2223	308	19	management	management	NOUN
bjmsr-2223	308	20	.	.	PUNCT
bjmsr-2223	309	1	the	the	DET
bjmsr-2223	309	2	moderating	moderate	VERB
bjmsr-2223	309	3	effect	effect	NOUN
bjmsr-2223	309	4	of	of	ADP
bjmsr-2223	309	5	tax	tax	NOUN
bjmsr-2223	309	6	incentives	incentive	NOUN
bjmsr-2223	309	7	on	on	ADP
bjmsr-2223	309	8	the	the	DET
bjmsr-2223	309	9	tax	tax	NOUN
bjmsr-2223	309	10	avoidanceearnings	avoidanceearning	NOUN
bjmsr-2223	309	11	management	management	NOUN
bjmsr-2223	309	12	relationship	relationship	NOUN
bjmsr-2223	309	13	has	have	VERB
bjmsr-2223	309	14	yet	yet	ADV
bjmsr-2223	309	15	to	to	PART
bjmsr-2223	309	16	be	be	AUX
bjmsr-2223	309	17	thoroughly	thoroughly	ADV
bjmsr-2223	309	18	explored	explore	VERB
bjmsr-2223	309	19	.	.	PUNCT
bjmsr-2223	310	1	tax	tax	NOUN
bjmsr-2223	310	2	incentive	incentive	NOUN
bjmsr-2223	310	3	recipients	recipient	NOUN
bjmsr-2223	310	4	manipulate	manipulate	VERB
bjmsr-2223	310	5	earnings	earning	NOUN
bjmsr-2223	310	6	to	to	PART
bjmsr-2223	310	7	meet	meet	VERB
bjmsr-2223	310	8	incentive	incentive	NOUN
bjmsr-2223	310	9	requirements	requirement	NOUN
bjmsr-2223	310	10	,	,	PUNCT
bjmsr-2223	310	11	or	or	CCONJ
bjmsr-2223	310	12	the	the	DET
bjmsr-2223	310	13	incentives	incentive	NOUN
bjmsr-2223	310	14	mitigate	mitigate	VERB
bjmsr-2223	310	15	this	this	DET
bjmsr-2223	310	16	relationship	relationship	NOUN
bjmsr-2223	310	17	due	due	ADP
bjmsr-2223	310	18	to	to	ADP
bjmsr-2223	310	19	lower	low	ADJ
bjmsr-2223	310	20	costs	cost	NOUN
bjmsr-2223	310	21	and	and	CCONJ
bjmsr-2223	310	22	risks	risk	NOUN
bjmsr-2223	310	23	.	.	PUNCT
bjmsr-2223	311	1	this	this	DET
bjmsr-2223	311	2	study	study	NOUN
bjmsr-2223	311	3	examines	examine	VERB
bjmsr-2223	311	4	this	this	DET
bjmsr-2223	311	5	effect	effect	NOUN
bjmsr-2223	311	6	among	among	ADP
bjmsr-2223	311	7	malaysian	malaysian	ADJ
bjmsr-2223	311	8	public	public	ADJ
bjmsr-2223	311	9	firms	firm	NOUN
bjmsr-2223	311	10	,	,	PUNCT
bjmsr-2223	311	11	focusing	focus	VERB
bjmsr-2223	311	12	on	on	ADP
bjmsr-2223	311	13	the	the	DET
bjmsr-2223	311	14	interaction	interaction	NOUN
bjmsr-2223	311	15	between	between	ADP
bjmsr-2223	311	16	etr	etr	PROPN
bjmsr-2223	311	17	and	and	CCONJ
bjmsr-2223	311	18	mida	mida	PROPN
bjmsr-2223	311	19	and	and	CCONJ
bjmsr-2223	311	20	mida	mida	PROPN
bjmsr-2223	311	21	's	's	PART
bjmsr-2223	311	22	influence	influence	NOUN
bjmsr-2223	311	23	on	on	ADP
bjmsr-2223	311	24	the	the	DET
bjmsr-2223	311	25	etr	etr	PROPN
bjmsr-2223	311	26	-	-	PUNCT
bjmsr-2223	311	27	dem	dem	PROPN
bjmsr-2223	311	28	relationship	relationship	NOUN
bjmsr-2223	311	29	.	.	PUNCT
bjmsr-2223	312	1	three	three	NUM
bjmsr-2223	312	2	possible	possible	ADJ
bjmsr-2223	312	3	outcomes	outcome	NOUN
bjmsr-2223	312	4	are	be	AUX
bjmsr-2223	312	5	considered	consider	VERB
bjmsr-2223	312	6	:	:	PUNCT
bjmsr-2223	312	7	(	(	PUNCT
bjmsr-2223	312	8	1	1	X
bjmsr-2223	312	9	)	)	PUNCT
bjmsr-2223	312	10	tax	tax	NOUN
bjmsr-2223	312	11	incentives	incentive	NOUN
bjmsr-2223	312	12	weaken	weaken	VERB
bjmsr-2223	312	13	the	the	DET
bjmsr-2223	312	14	relationship	relationship	NOUN
bjmsr-2223	312	15	between	between	ADP
bjmsr-2223	312	16	tax	tax	NOUN
bjmsr-2223	312	17	avoidance	avoidance	NOUN
bjmsr-2223	312	18	and	and	CCONJ
bjmsr-2223	312	19	earnings	earning	NOUN
bjmsr-2223	312	20	management	management	NOUN
bjmsr-2223	312	21	;	;	PUNCT
bjmsr-2223	312	22	(	(	PUNCT
bjmsr-2223	312	23	2	2	X
bjmsr-2223	312	24	)	)	PUNCT
bjmsr-2223	312	25	tax	tax	NOUN
bjmsr-2223	312	26	incentives	incentive	NOUN
bjmsr-2223	312	27	strengthen	strengthen	VERB
bjmsr-2223	312	28	the	the	DET
bjmsr-2223	312	29	relationship	relationship	NOUN
bjmsr-2223	312	30	;	;	PUNCT
bjmsr-2223	312	31	(	(	PUNCT
bjmsr-2223	312	32	3	3	X
bjmsr-2223	312	33	)	)	PUNCT
bjmsr-2223	312	34	tax	tax	NOUN
bjmsr-2223	312	35	incentives	incentive	NOUN
bjmsr-2223	312	36	do	do	AUX
bjmsr-2223	312	37	not	not	PART
bjmsr-2223	312	38	affect	affect	VERB
bjmsr-2223	312	39	the	the	DET
bjmsr-2223	312	40	relationship	relationship	NOUN
bjmsr-2223	312	41	.	.	PUNCT
bjmsr-2223	313	1	the	the	DET
bjmsr-2223	313	2	third	third	ADJ
bjmsr-2223	313	3	outcome	outcome	NOUN
bjmsr-2223	313	4	may	may	AUX
bjmsr-2223	313	5	occur	occur	VERB
bjmsr-2223	313	6	if	if	SCONJ
bjmsr-2223	313	7	firms	firm	NOUN
bjmsr-2223	313	8	face	face	VERB
bjmsr-2223	313	9	high	high	ADJ
bjmsr-2223	313	10	pressure	pressure	NOUN
bjmsr-2223	313	11	for	for	ADP
bjmsr-2223	313	12	both	both	DET
bjmsr-2223	313	13	practices	practice	NOUN
bjmsr-2223	313	14	,	,	PUNCT
bjmsr-2223	313	15	weakening	weaken	VERB
bjmsr-2223	313	16	the	the	DET
bjmsr-2223	313	17	influence	influence	NOUN
bjmsr-2223	313	18	of	of	ADP
bjmsr-2223	313	19	tax	tax	NOUN
bjmsr-2223	313	20	incentives	incentive	NOUN
bjmsr-2223	313	21	.	.	PUNCT
bjmsr-2223	314	1	the	the	DET
bjmsr-2223	314	2	study	study	NOUN
bjmsr-2223	314	3	hypothesizes	hypothesize	VERB
bjmsr-2223	314	4	that	that	SCONJ
bjmsr-2223	314	5	tax	tax	NOUN
bjmsr-2223	314	6	incentives	incentive	NOUN
bjmsr-2223	314	7	significantly	significantly	ADV
bjmsr-2223	314	8	moderate	moderate	VERB
bjmsr-2223	314	9	this	this	DET
bjmsr-2223	314	10	relationship	relationship	NOUN
bjmsr-2223	314	11	,	,	PUNCT
bjmsr-2223	314	12	as	as	SCONJ
bjmsr-2223	314	13	tax	tax	NOUN
bjmsr-2223	314	14	incentive	incentive	NOUN
bjmsr-2223	314	15	recipients	recipient	NOUN
bjmsr-2223	314	16	may	may	AUX
bjmsr-2223	314	17	view	view	VERB
bjmsr-2223	314	18	tax	tax	NOUN
bjmsr-2223	314	19	avoidance	avoidance	NOUN
bjmsr-2223	314	20	practices	practice	NOUN
bjmsr-2223	314	21	unfavourably	unfavourably	ADV
bjmsr-2223	314	22	.	.	PUNCT
bjmsr-2223	315	1	additionally	additionally	ADV
bjmsr-2223	315	2	,	,	PUNCT
bjmsr-2223	315	3	firms	firm	NOUN
bjmsr-2223	315	4	might	might	AUX
bjmsr-2223	315	5	manipulate	manipulate	VERB
bjmsr-2223	315	6	accounting	accounting	NOUN
bjmsr-2223	315	7	figures	figure	NOUN
bjmsr-2223	315	8	to	to	PART
bjmsr-2223	315	9	demonstrate	demonstrate	VERB
bjmsr-2223	315	10	strong	strong	ADJ
bjmsr-2223	315	11	financial	financial	ADJ
bjmsr-2223	315	12	performance	performance	NOUN
bjmsr-2223	315	13	for	for	ADP
bjmsr-2223	315	14	future	future	ADJ
bjmsr-2223	315	15	tax	tax	NOUN
bjmsr-2223	315	16	incentives	incentive	NOUN
bjmsr-2223	315	17	.	.	PUNCT
bjmsr-2223	316	1	despite	despite	SCONJ
bjmsr-2223	316	2	receiving	receive	VERB
bjmsr-2223	316	3	tax	tax	NOUN
bjmsr-2223	316	4	incentives	incentive	NOUN
bjmsr-2223	316	5	,	,	PUNCT
bjmsr-2223	316	6	the	the	DET
bjmsr-2223	316	7	pressure	pressure	NOUN
bjmsr-2223	316	8	to	to	PART
bjmsr-2223	316	9	meet	meet	VERB
bjmsr-2223	316	10	both	both	DET
bjmsr-2223	316	11	requirements	requirement	NOUN
bjmsr-2223	316	12	may	may	AUX
bjmsr-2223	316	13	motivate	motivate	VERB
bjmsr-2223	316	14	firms	firm	NOUN
bjmsr-2223	316	15	to	to	PART
bjmsr-2223	316	16	engage	engage	VERB
bjmsr-2223	316	17	in	in	ADP
bjmsr-2223	316	18	tax	tax	NOUN
bjmsr-2223	316	19	avoidance	avoidance	NOUN
bjmsr-2223	316	20	and	and	CCONJ
bjmsr-2223	316	21	earnings	earning	NOUN
bjmsr-2223	316	22	management	management	NOUN
bjmsr-2223	316	23	.	.	PUNCT
bjmsr-2223	317	1	using	use	VERB
bjmsr-2223	317	2	the	the	DET
bjmsr-2223	317	3	following	follow	VERB
bjmsr-2223	317	4	empirical	empirical	ADJ
bjmsr-2223	317	5	model	model	NOUN
bjmsr-2223	317	6	,	,	PUNCT
bjmsr-2223	317	7	additional	additional	ADJ
bjmsr-2223	317	8	analysis	analysis	NOUN
bjmsr-2223	317	9	on	on	ADP
bjmsr-2223	317	10	the	the	DET
bjmsr-2223	317	11	moderating	moderate	VERB
bjmsr-2223	317	12	effect	effect	NOUN
bjmsr-2223	317	13	of	of	ADP
bjmsr-2223	317	14	tax	tax	NOUN
bjmsr-2223	317	15	incentives	incentive	NOUN
bjmsr-2223	317	16	was	be	AUX
bjmsr-2223	317	17	conducted	conduct	VERB
bjmsr-2223	317	18	:	:	PUNCT
bjmsr-2223	317	19	dem	dem	PROPN
bjmsr-2223	317	20	=	=	PUNCT
bjmsr-2223	317	21	a1etr	a1etr	PROPN
bjmsr-2223	318	1	+	+	CCONJ
bjmsr-2223	318	2	a2mida	a2mida	PROPN
bjmsr-2223	318	3	+	+	CCONJ
bjmsr-2223	318	4	a3mida*etr	a3mida*etr	X
bjmsr-2223	319	1	+	+	CCONJ
bjmsr-2223	319	2	a4audit	a4audit	NOUN
bjmsr-2223	319	3	+	+	NUM
bjmsr-2223	319	4	a5director	a5director	NOUN
bjmsr-2223	319	5	+	+	CCONJ
bjmsr-2223	319	6	a6insti	a6insti	PROPN
bjmsr-2223	319	7	+	+	CCONJ
bjmsr-2223	319	8	a7nomdirecto+	a7nomdirecto+	NOUN
bjmsr-2223	319	9	a8inddirector	a8inddirector	NOUN
bjmsr-2223	319	10	+	+	CCONJ
bjmsr-2223	319	11	a9lev	a9lev	PROPN
bjmsr-2223	319	12	+	+	NUM
bjmsr-2223	319	13	a10size	a10size	NOUN
bjmsr-2223	319	14	+	+	CCONJ
bjmsr-2223	319	15	a11age	a11age	NOUN
bjmsr-2223	319	16	+	+	CCONJ
bjmsr-2223	319	17	a12	a12	NOUN
bjmsr-2223	319	18	absrem_prod	absrem_prod	PROPN
bjmsr-2223	319	19	+	+	CCONJ
bjmsr-2223	319	20	a13absrem_disexp	a13absrem_disexp	PROPN
bjmsr-2223	319	21	+	+	CCONJ
bjmsr-2223	319	22	a14absrem_cfo	a14absrem_cfo	ADJ
bjmsr-2223	319	23	+	+	NUM
bjmsr-2223	319	24	ε-----------------------------(12	ε-----------------------------(12	ADJ
bjmsr-2223	319	25	)	)	PUNCT
bjmsr-2223	319	26	table	table	NOUN
bjmsr-2223	319	27	6	6	NUM
bjmsr-2223	319	28	presents	present	VERB
bjmsr-2223	319	29	the	the	DET
bjmsr-2223	319	30	results	result	NOUN
bjmsr-2223	319	31	of	of	ADP
bjmsr-2223	319	32	this	this	DET
bjmsr-2223	319	33	study	study	NOUN
bjmsr-2223	319	34	's	's	PART
bjmsr-2223	319	35	additional	additional	ADJ
bjmsr-2223	319	36	analysis	analysis	NOUN
bjmsr-2223	319	37	.	.	PUNCT
bjmsr-2223	320	1	with	with	ADP
bjmsr-2223	320	2	the	the	DET
bjmsr-2223	320	3	coefficient	coefficient	NOUN
bjmsr-2223	320	4	value	value	NOUN
bjmsr-2223	320	5	of	of	ADP
bjmsr-2223	320	6	-0.258	-0.258	PROPN
bjmsr-2223	320	7	,	,	PUNCT
bjmsr-2223	320	8	mida	mida	PROPN
bjmsr-2223	320	9	as	as	ADP
bjmsr-2223	320	10	a	a	DET
bjmsr-2223	320	11	dummy	dummy	ADJ
bjmsr-2223	320	12	variable	variable	NOUN
bjmsr-2223	320	13	exhibited	exhibit	VERB
bjmsr-2223	320	14	a	a	DET
bjmsr-2223	320	15	statistically	statistically	ADV
bjmsr-2223	320	16	significant	significant	ADJ
bjmsr-2223	320	17	influence	influence	NOUN
bjmsr-2223	320	18	on	on	ADP
bjmsr-2223	320	19	dem	dem	NOUN
bjmsr-2223	320	20	at	at	ADP
bjmsr-2223	320	21	0.01	0.01	NUM
bjmsr-2223	320	22	level	level	NOUN
bjmsr-2223	320	23	.	.	PUNCT
bjmsr-2223	321	1	with	with	ADP
bjmsr-2223	321	2	all	all	DET
bjmsr-2223	321	3	other	other	ADJ
bjmsr-2223	321	4	independent	independent	ADJ
bjmsr-2223	321	5	variables	variable	NOUN
bjmsr-2223	321	6	as	as	ADP
bjmsr-2223	321	7	control	control	NOUN
bjmsr-2223	321	8	variables	variable	NOUN
bjmsr-2223	321	9	,	,	PUNCT
bjmsr-2223	321	10	the	the	DET
bjmsr-2223	321	11	results	result	NOUN
bjmsr-2223	321	12	revealed	reveal	VERB
bjmsr-2223	321	13	a	a	DET
bjmsr-2223	321	14	significantly	significantly	ADV
bjmsr-2223	321	15	lower	low	ADJ
bjmsr-2223	321	16	tendency	tendency	NOUN
bjmsr-2223	321	17	to	to	PART
bjmsr-2223	321	18	engage	engage	VERB
bjmsr-2223	321	19	in	in	ADP
bjmsr-2223	321	20	discretionary	discretionary	ADJ
bjmsr-2223	321	21	accruals	accrual	NOUN
bjmsr-2223	321	22	(	(	PUNCT
bjmsr-2223	321	23	earnings	earning	NOUN
bjmsr-2223	321	24	management	management	NOUN
bjmsr-2223	321	25	)	)	PUNCT
bjmsr-2223	321	26	among	among	ADP
bjmsr-2223	321	27	firms	firm	NOUN
bjmsr-2223	321	28	classified	classify	VERB
bjmsr-2223	321	29	as	as	ADP
bjmsr-2223	321	30	tax	tax	NOUN
bjmsr-2223	321	31	incentive	incentive	NOUN
bjmsr-2223	321	32	recipients	recipient	NOUN
bjmsr-2223	321	33	(	(	PUNCT
bjmsr-2223	321	34	mida	mida	PROPN
bjmsr-2223	321	35	=	=	PROPN
bjmsr-2223	321	36	1	1	NUM
bjmsr-2223	321	37	)	)	PUNCT
bjmsr-2223	321	38	than	than	ADP
bjmsr-2223	321	39	firms	firm	NOUN
bjmsr-2223	321	40	classified	classify	VERB
bjmsr-2223	321	41	as	as	ADP
bjmsr-2223	321	42	non	non	ADJ
bjmsr-2223	321	43	-	-	ADJ
bjmsr-2223	321	44	tax	tax	ADJ
bjmsr-2223	321	45	incentive	incentive	NOUN
bjmsr-2223	321	46	recipients	recipient	NOUN
bjmsr-2223	321	47	(	(	PUNCT
bjmsr-2223	321	48	mida	mida	PROPN
bjmsr-2223	321	49	=	=	PROPN
bjmsr-2223	321	50	0	0	NUM
bjmsr-2223	321	51	)	)	PUNCT
bjmsr-2223	321	52	by	by	ADP
bjmsr-2223	321	53	a	a	DET
bjmsr-2223	321	54	magnitude	magnitude	NOUN
bjmsr-2223	321	55	difference	difference	NOUN
bjmsr-2223	321	56	of	of	ADP
bjmsr-2223	321	57	2,851	2,851	NUM
bjmsr-2223	321	58	in	in	ADP
bjmsr-2223	321	59	dem	dem	PROPN
bjmsr-2223	321	60	.	.	PUNCT
bjmsr-2223	322	1	these	these	DET
bjmsr-2223	322	2	results	result	NOUN
bjmsr-2223	322	3	reaffirmed	reaffirm	VERB
bjmsr-2223	322	4	the	the	DET
bjmsr-2223	322	5	results	result	NOUN
bjmsr-2223	322	6	of	of	ADP
bjmsr-2223	322	7	hypothesis	hypothesis	NOUN
bjmsr-2223	322	8	testing	testing	NOUN
bjmsr-2223	322	9	for	for	ADP
bjmsr-2223	322	10	h2	h2	NOUN
bjmsr-2223	322	11	and	and	CCONJ
bjmsr-2223	322	12	demonstrated	demonstrate	VERB
bjmsr-2223	322	13	the	the	DET
bjmsr-2223	322	14	potential	potential	ADJ
bjmsr-2223	322	15	influence	influence	NOUN
bjmsr-2223	322	16	of	of	ADP
bjmsr-2223	322	17	tax	tax	NOUN
bjmsr-2223	322	18	incentives	incentive	NOUN
bjmsr-2223	322	19	on	on	ADP
bjmsr-2223	322	20	firms	firm	NOUN
bjmsr-2223	322	21	'	'	PART
bjmsr-2223	322	22	earnings	earning	NOUN
bjmsr-2223	322	23	management	management	NOUN
bjmsr-2223	322	24	.	.	PUNCT
bjmsr-2223	323	1	besides	besides	SCONJ
bjmsr-2223	323	2	that	that	PRON
bjmsr-2223	323	3	,	,	PUNCT
bjmsr-2223	323	4	the	the	DET
bjmsr-2223	323	5	results	result	NOUN
bjmsr-2223	323	6	revealed	reveal	VERB
bjmsr-2223	323	7	the	the	DET
bjmsr-2223	323	8	significant	significant	ADJ
bjmsr-2223	323	9	influence	influence	NOUN
bjmsr-2223	323	10	of	of	ADP
bjmsr-2223	323	11	control	control	NOUN
bjmsr-2223	323	12	variables	variable	NOUN
bjmsr-2223	323	13	,	,	PUNCT
bjmsr-2223	323	14	specifically	specifically	ADV
bjmsr-2223	323	15	audit	audit	NOUN
bjmsr-2223	323	16	,	,	PUNCT
bjmsr-2223	323	17	size	size	NOUN
bjmsr-2223	323	18	,	,	PUNCT
bjmsr-2223	323	19	and	and	CCONJ
bjmsr-2223	323	20	age	age	NOUN
bjmsr-2223	323	21	,	,	PUNCT
bjmsr-2223	323	22	as	as	ADV
bjmsr-2223	323	23	well	well	ADV
bjmsr-2223	323	24	as	as	ADP
bjmsr-2223	323	25	absrem_prod	absrem_prod	PROPN
bjmsr-2223	323	26	and	and	CCONJ
bjmsr-2223	323	27	absrem_cfo	absrem_cfo	NUM
bjmsr-2223	323	28	,	,	PUNCT
bjmsr-2223	323	29	on	on	ADP
bjmsr-2223	323	30	dem	dem	PROPN
bjmsr-2223	323	31	,	,	PUNCT
bjmsr-2223	323	32	which	which	PRON
bjmsr-2223	323	33	were	be	AUX
bjmsr-2223	323	34	found	find	VERB
bjmsr-2223	323	35	to	to	PART
bjmsr-2223	323	36	be	be	AUX
bjmsr-2223	323	37	in	in	ADP
bjmsr-2223	323	38	line	line	NOUN
bjmsr-2223	323	39	with	with	ADP
bjmsr-2223	323	40	the	the	DET
bjmsr-2223	323	41	results	result	NOUN
bjmsr-2223	323	42	reported	report	VERB
bjmsr-2223	323	43	by	by	ADP
bjmsr-2223	323	44	prior	prior	ADJ
bjmsr-2223	323	45	studies	study	NOUN
bjmsr-2223	323	46	(	(	PUNCT
bjmsr-2223	323	47	park	park	NOUN
bjmsr-2223	323	48	&	&	CCONJ
bjmsr-2223	323	49	shin	shin	PROPN
bjmsr-2223	323	50	,	,	PUNCT
bjmsr-2223	323	51	2004	2004	NUM
bjmsr-2223	323	52	)	)	PUNCT
bjmsr-2223	323	53	.	.	PUNCT
bjmsr-2223	324	1	the	the	DET
bjmsr-2223	324	2	remaining	remain	VERB
bjmsr-2223	324	3	control	control	NOUN
bjmsr-2223	324	4	variables	variable	NOUN
bjmsr-2223	324	5	of	of	ADP
bjmsr-2223	324	6	directorshold	directorshold	NOUN
bjmsr-2223	324	7	,	,	PUNCT
bjmsr-2223	324	8	lev	lev	NOUN
bjmsr-2223	324	9	,	,	PUNCT
bjmsr-2223	324	10	inddirector	inddirector	NOUN
bjmsr-2223	324	11	,	,	PUNCT
bjmsr-2223	324	12	and	and	CCONJ
bjmsr-2223	324	13	insti	insti	NOUN
bjmsr-2223	324	14	did	do	AUX
bjmsr-2223	324	15	not	not	PART
bjmsr-2223	324	16	significantly	significantly	ADV
bjmsr-2223	324	17	influence	influence	VERB
bjmsr-2223	324	18	dem	dem	PROPN
bjmsr-2223	324	19	,	,	PUNCT
bjmsr-2223	324	20	which	which	PRON
bjmsr-2223	324	21	extended	extend	VERB
bjmsr-2223	324	22	the	the	DET
bjmsr-2223	324	23	current	current	ADJ
bjmsr-2223	324	24	understanding	understanding	NOUN
bjmsr-2223	324	25	of	of	ADP
bjmsr-2223	324	26	factors	factor	NOUN
bjmsr-2223	324	27	that	that	PRON
bjmsr-2223	324	28	influence	influence	VERB
bjmsr-2223	324	29	earnings	earning	NOUN
bjmsr-2223	324	30	management	management	NOUN
bjmsr-2223	324	31	.	.	PUNCT
bjmsr-2223	325	1	table	table	NOUN
bjmsr-2223	325	2	7	7	NUM
bjmsr-2223	325	3	.	.	PUNCT
bjmsr-2223	325	4	results	result	NOUN
bjmsr-2223	325	5	of	of	ADP
bjmsr-2223	325	6	anova	anova	PROPN
bjmsr-2223	325	7	on	on	ADP
bjmsr-2223	325	8	the	the	DET
bjmsr-2223	325	9	relationship	relationship	NOUN
bjmsr-2223	325	10	between	between	ADP
bjmsr-2223	325	11	etr	etr	PROPN
bjmsr-2223	325	12	and	and	CCONJ
bjmsr-2223	325	13	absolute	absolute	ADJ
bjmsr-2223	325	14	value	value	NOUN
bjmsr-2223	325	15	of	of	ADP
bjmsr-2223	325	16	discretionary	discretionary	ADJ
bjmsr-2223	325	17	accruals	accrual	NOUN
bjmsr-2223	325	18	conditional	conditional	ADJ
bjmsr-2223	325	19	to	to	ADP
bjmsr-2223	325	20	mida	mida	PROPN
bjmsr-2223	325	21	as	as	ADP
bjmsr-2223	325	22	dummy	dummy	ADJ
bjmsr-2223	325	23	variable	variable	ADJ
bjmsr-2223	325	24	model	model	NOUN
bjmsr-2223	325	25	summary	summary	NOUN
bjmsr-2223	325	26	model	model	NOUN
bjmsr-2223	325	27	r	r	NOUN
bjmsr-2223	325	28	r2	r2	PROPN
bjmsr-2223	325	29	adjusted	adjust	VERB
bjmsr-2223	325	30	r2	r2	PROPN
bjmsr-2223	325	31	std	std	PROPN
bjmsr-2223	325	32	.	.	PUNCT
bjmsr-2223	325	33	error	error	NOUN
bjmsr-2223	325	34	of	of	ADP
bjmsr-2223	325	35	the	the	DET
bjmsr-2223	325	36	estimate	estimate	NOUN
bjmsr-2223	325	37	1	1	NUM
bjmsr-2223	325	38	.658a	.658a	ADP
bjmsr-2223	325	39	0.432	0.432	NUM
bjmsr-2223	325	40	0.390	0.390	NUM
bjmsr-2223	325	41	0.260	0.260	NUM
bjmsr-2223	325	42	a.	a.	NOUN
bjmsr-2223	325	43	predictors	predictor	NOUN
bjmsr-2223	325	44	:	:	PUNCT
bjmsr-2223	325	45	(	(	PUNCT
bjmsr-2223	325	46	constant	constant	ADJ
bjmsr-2223	325	47	)	)	PUNCT
bjmsr-2223	325	48	,	,	PUNCT
bjmsr-2223	325	49	etr_mida	etr_mida	PROPN
bjmsr-2223	325	50	,	,	PUNCT
bjmsr-2223	325	51	directors	director	NOUN
bjmsr-2223	325	52	hold	hold	VERB
bjmsr-2223	325	53	,	,	PUNCT
bjmsr-2223	325	54	lev	lev	NOUN
bjmsr-2223	325	55	,	,	PUNCT
bjmsr-2223	325	56	absrem_cfo	absrem_cfo	NUM
bjmsr-2223	325	57	,	,	PUNCT
bjmsr-2223	325	58	nomdirector	nomdirector	NOUN
bjmsr-2223	325	59	,	,	PUNCT
bjmsr-2223	325	60	audit	audit	NOUN
bjmsr-2223	325	61	,	,	PUNCT
bjmsr-2223	325	62	size	size	NOUN
bjmsr-2223	325	63	,	,	PUNCT
bjmsr-2223	325	64	insti	insti	PROPN
bjmsr-2223	325	65	,	,	PUNCT
bjmsr-2223	325	66	age	age	NOUN
bjmsr-2223	325	67	,	,	PUNCT
bjmsr-2223	325	68	inddirector	inddirector	NOUN
bjmsr-2223	325	69	,	,	PUNCT
bjmsr-2223	325	70	etr	etr	PROPN
bjmsr-2223	325	71	,	,	PUNCT
bjmsr-2223	325	72	absrem_prod	absrem_prod	PROPN
bjmsr-2223	325	73	,	,	PUNCT
bjmsr-2223	325	74	absrem_disexp	absrem_disexp	PROPN
bjmsr-2223	325	75	,	,	PUNCT
bjmsr-2223	325	76	mida	mida	PROPN
bjmsr-2223	325	77	anovaa	anovaa	PROPN
bjmsr-2223	325	78	model	model	PROPN
bjmsr-2223	325	79	sum	sum	NOUN
bjmsr-2223	325	80	of	of	ADP
bjmsr-2223	325	81	squares	square	NOUN
bjmsr-2223	325	82	df	df	PROPN
bjmsr-2223	325	83	mean	mean	PROPN
bjmsr-2223	325	84	square	square	PROPN
bjmsr-2223	325	85	f	f	PROPN
bjmsr-2223	325	86	sig	sig	PROPN
bjmsr-2223	325	87	.	.	PROPN
bjmsr-2223	325	88	1	1	NUM
bjmsr-2223	325	89	regression	regression	VERB
bjmsr-2223	325	90	9.629	9.629	NUM
bjmsr-2223	325	91	14	14	NUM
bjmsr-2223	325	92	0.688	0.688	NUM
bjmsr-2223	325	93	10.173	10.173	NUM
bjmsr-2223	325	94	.000b	.000b	PROPN
bjmsr-2223	325	95	residual	residual	ADJ
bjmsr-2223	325	96	12.643	12.643	NUM
bjmsr-2223	325	97	187	187	NUM
bjmsr-2223	325	98	0.068	0.068	NUM
bjmsr-2223	325	99	total	total	NOUN
bjmsr-2223	325	100	22.272	22.272	NUM
bjmsr-2223	325	101	201	201	NUM
bjmsr-2223	325	102	a.	a.	NOUN
bjmsr-2223	325	103	dependent	dependent	ADJ
bjmsr-2223	325	104	variable	variable	NOUN
bjmsr-2223	325	105	:	:	PUNCT
bjmsr-2223	325	106	dem	dem	PROPN
bjmsr-2223	325	107	ali	ali	PROPN
bjmsr-2223	325	108	et	et	PROPN
bjmsr-2223	325	109	al	al	PROPN
bjmsr-2223	325	110	.	.	PROPN
bjmsr-2223	325	111	,	,	PUNCT
bjmsr-2223	325	112	bangladesh	bangladesh	PROPN
bjmsr-2223	325	113	journal	journal	NOUN
bjmsr-2223	325	114	of	of	ADP
bjmsr-2223	325	115	multidisciplinary	multidisciplinary	ADJ
bjmsr-2223	325	116	scientific	scientific	ADJ
bjmsr-2223	325	117	research	research	NOUN
bjmsr-2223	325	118	9(2	9(2	NUM
bjmsr-2223	325	119	)	)	PUNCT
bjmsr-2223	325	120	(	(	PUNCT
bjmsr-2223	325	121	2024	2024	NUM
bjmsr-2223	325	122	)	)	PUNCT
bjmsr-2223	325	123	,	,	PUNCT
bjmsr-2223	325	124	30	30	NUM
bjmsr-2223	325	125	-	-	SYM
bjmsr-2223	325	126	44	44	NUM
bjmsr-2223	325	127	40	40	NUM
bjmsr-2223	325	128	b.	b.	NOUN
bjmsr-2223	325	129	predictors	predictor	NOUN
bjmsr-2223	325	130	:	:	PUNCT
bjmsr-2223	325	131	(	(	PUNCT
bjmsr-2223	325	132	constant	constant	ADJ
bjmsr-2223	325	133	)	)	PUNCT
bjmsr-2223	325	134	,	,	PUNCT
bjmsr-2223	325	135	etr_mida	etr_mida	PROPN
bjmsr-2223	325	136	,	,	PUNCT
bjmsr-2223	325	137	directors	director	NOUN
bjmsr-2223	325	138	hold	hold	VERB
bjmsr-2223	325	139	,	,	PUNCT
bjmsr-2223	325	140	lev	lev	NOUN
bjmsr-2223	325	141	,	,	PUNCT
bjmsr-2223	325	142	absrem_cfo	absrem_cfo	NUM
bjmsr-2223	325	143	,	,	PUNCT
bjmsr-2223	325	144	nomdirector	nomdirector	NOUN
bjmsr-2223	325	145	,	,	PUNCT
bjmsr-2223	325	146	audit	audit	NOUN
bjmsr-2223	325	147	,	,	PUNCT
bjmsr-2223	325	148	size	size	NOUN
bjmsr-2223	325	149	,	,	PUNCT
bjmsr-2223	325	150	insti	insti	PROPN
bjmsr-2223	325	151	,	,	PUNCT
bjmsr-2223	325	152	age	age	NOUN
bjmsr-2223	325	153	,	,	PUNCT
bjmsr-2223	325	154	inddirector	inddirector	NOUN
bjmsr-2223	325	155	,	,	PUNCT
bjmsr-2223	325	156	etr	etr	PROPN
bjmsr-2223	325	157	,	,	PUNCT
bjmsr-2223	325	158	absrem_prod	absrem_prod	PROPN
bjmsr-2223	325	159	,	,	PUNCT
bjmsr-2223	325	160	absrem_disexp	absrem_disexp	PROPN
bjmsr-2223	325	161	,	,	PUNCT
bjmsr-2223	325	162	mida	mida	PROPN
bjmsr-2223	325	163	coefficients	coefficient	NOUN
bjmsr-2223	325	164	model	model	PROPN
bjmsr-2223	325	165	standardized	standardize	VERB
bjmsr-2223	325	166	coefficients	coefficient	NOUN
bjmsr-2223	325	167	beta	beta	PROPN
bjmsr-2223	325	168	sig	sig	NOUN
bjmsr-2223	325	169	.	.	PROPN
bjmsr-2223	325	170	1	1	NUM
bjmsr-2223	325	171	(	(	PUNCT
bjmsr-2223	325	172	constant	constant	ADJ
bjmsr-2223	325	173	)	)	PUNCT
bjmsr-2223	325	174	-0.699	-0.699	PUNCT
bjmsr-2223	325	175	0.000	0.000	NUM
bjmsr-2223	325	176	audit	audit	NOUN
bjmsr-2223	325	177	0.059	0.059	NUM
bjmsr-2223	325	178	0.086	0.086	NUM
bjmsr-2223	325	179	0.145	0.145	NUM
bjmsr-2223	325	180	directorshold	directorshold	NOUN
bjmsr-2223	325	181	-0.001	-0.001	PUNCT
bjmsr-2223	325	182	-0.031	-0.031	NOUN
bjmsr-2223	325	183	0.595	0.595	NUM
bjmsr-2223	325	184	insti	insti	NOUN
bjmsr-2223	325	185	-0.004	-0.004	PUNCT
bjmsr-2223	325	186	-0.113	-0.113	NUM
bjmsr-2223	325	187	0.058	0.058	NUM
bjmsr-2223	325	188	nomdirector	nomdirector	NOUN
bjmsr-2223	325	189	0.020	0.020	NUM
bjmsr-2223	325	190	0.121	0.121	NUM
bjmsr-2223	325	191	0.051	0.051	NUM
bjmsr-2223	325	192	inddirector	inddirector	NOUN
bjmsr-2223	325	193	-0.013	-0.013	PUNCT
bjmsr-2223	325	194	-0.056	-0.056	PROPN
bjmsr-2223	325	195	0.376	0.376	NUM
bjmsr-2223	325	196	lev	lev	NOUN
bjmsr-2223	325	197	-0.161	-0.161	PUNCT
bjmsr-2223	325	198	-0.068	-0.068	NUM
bjmsr-2223	325	199	0.264	0.264	NUM
bjmsr-2223	325	200	size	size	NOUN
bjmsr-2223	325	201	0.049	0.049	NUM
bjmsr-2223	325	202	0.332	0.332	NUM
bjmsr-2223	325	203	0.000	0.000	NUM
bjmsr-2223	325	204	age	age	NOUN
bjmsr-2223	325	205	0.002	0.002	NUM
bjmsr-2223	325	206	0.162	0.162	NUM
bjmsr-2223	325	207	0.009	0.009	NUM
bjmsr-2223	325	208	mida	mida	PROPN
bjmsr-2223	325	209	-0.201	-0.201	PUNCT
bjmsr-2223	325	210	-0.258	-0.258	PROPN
bjmsr-2223	325	211	0.005	0.005	NUM
bjmsr-2223	325	212	etr	etr	NOUN
bjmsr-2223	325	213	-0.005	-0.005	PUNCT
bjmsr-2223	325	214	-0.127	-0.127	NOUN
bjmsr-2223	325	215	0.050	0.050	NUM
bjmsr-2223	325	216	absrem_prod	absrem_prod	NOUN
bjmsr-2223	325	217	0.275	0.275	NUM
bjmsr-2223	325	218	0.141	0.141	NUM
bjmsr-2223	325	219	0.076	0.076	NUM
bjmsr-2223	325	220	absrem_disexp	absrem_disexp	PROPN
bjmsr-2223	325	221	0.207	0.207	NUM
bjmsr-2223	325	222	0.064	0.064	NUM
bjmsr-2223	325	223	0.422	0.422	NUM
bjmsr-2223	325	224	absrem_cfo	absrem_cfo	NUM
bjmsr-2223	325	225	1.700	1.700	NUM
bjmsr-2223	325	226	0.357	0.357	NUM
bjmsr-2223	325	227	0.000	0.000	NUM
bjmsr-2223	325	228	etr_mida	etr_mida	ADP
bjmsr-2223	325	229	0.002	0.002	NUM
bjmsr-2223	325	230	0.031	0.031	NUM
bjmsr-2223	325	231	0.755	0.755	NUM
bjmsr-2223	325	232	a.	a.	NOUN
bjmsr-2223	325	233	dependent	dependent	ADJ
bjmsr-2223	325	234	variable	variable	NOUN
bjmsr-2223	325	235	:	:	PUNCT
bjmsr-2223	325	236	dem	dem	VERB
bjmsr-2223	325	237	the	the	DET
bjmsr-2223	325	238	results	result	NOUN
bjmsr-2223	325	239	on	on	ADP
bjmsr-2223	325	240	the	the	DET
bjmsr-2223	325	241	interaction	interaction	NOUN
bjmsr-2223	325	242	between	between	ADP
bjmsr-2223	325	243	etr	etr	PROPN
bjmsr-2223	325	244	and	and	CCONJ
bjmsr-2223	325	245	etr_mida	etr_mida	PROPN
bjmsr-2223	325	246	further	far	ADV
bjmsr-2223	325	247	revealed	reveal	VERB
bjmsr-2223	325	248	the	the	DET
bjmsr-2223	325	249	statistically	statistically	ADV
bjmsr-2223	325	250	significant	significant	ADJ
bjmsr-2223	325	251	and	and	CCONJ
bjmsr-2223	325	252	negative	negative	ADJ
bjmsr-2223	325	253	relationship	relationship	NOUN
bjmsr-2223	325	254	between	between	ADP
bjmsr-2223	325	255	etr	etr	PROPN
bjmsr-2223	325	256	and	and	CCONJ
bjmsr-2223	325	257	dem	dem	PROPN
bjmsr-2223	325	258	(	(	PUNCT
bjmsr-2223	325	259	beta	beta	ADJ
bjmsr-2223	325	260	coefficient	coefficient	NOUN
bjmsr-2223	325	261	of	of	ADP
bjmsr-2223	325	262	-0.127	-0.127	NOUN
bjmsr-2223	325	263	)	)	PUNCT
bjmsr-2223	325	264	at	at	ADP
bjmsr-2223	325	265	0.05	0.05	NUM
bjmsr-2223	325	266	level	level	NOUN
bjmsr-2223	325	267	.	.	PUNCT
bjmsr-2223	326	1	thus	thus	ADV
bjmsr-2223	326	2	,	,	PUNCT
bjmsr-2223	326	3	this	this	DET
bjmsr-2223	326	4	study	study	NOUN
bjmsr-2223	326	5	did	do	AUX
bjmsr-2223	326	6	not	not	PART
bjmsr-2223	326	7	obtain	obtain	VERB
bjmsr-2223	326	8	adequate	adequate	ADJ
bjmsr-2223	326	9	evidence	evidence	NOUN
bjmsr-2223	326	10	to	to	PART
bjmsr-2223	326	11	support	support	VERB
bjmsr-2223	326	12	the	the	DET
bjmsr-2223	326	13	proposed	propose	VERB
bjmsr-2223	326	14	hypothesis	hypothesis	NOUN
bjmsr-2223	326	15	that	that	PRON
bjmsr-2223	326	16	the	the	DET
bjmsr-2223	326	17	receipt	receipt	NOUN
bjmsr-2223	326	18	of	of	ADP
bjmsr-2223	326	19	tax	tax	NOUN
bjmsr-2223	326	20	incentives	incentive	NOUN
bjmsr-2223	326	21	significantly	significantly	ADV
bjmsr-2223	326	22	moderates	moderate	VERB
bjmsr-2223	326	23	the	the	DET
bjmsr-2223	326	24	relationship	relationship	NOUN
bjmsr-2223	326	25	between	between	ADP
bjmsr-2223	326	26	tax	tax	NOUN
bjmsr-2223	326	27	avoidance	avoidance	NOUN
bjmsr-2223	326	28	and	and	CCONJ
bjmsr-2223	326	29	earnings	earning	NOUN
bjmsr-2223	326	30	management	management	NOUN
bjmsr-2223	326	31	.	.	PUNCT
bjmsr-2223	327	1	in	in	ADP
bjmsr-2223	327	2	other	other	ADJ
bjmsr-2223	327	3	words	word	NOUN
bjmsr-2223	327	4	,	,	PUNCT
bjmsr-2223	327	5	providing	provide	VERB
bjmsr-2223	327	6	tax	tax	NOUN
bjmsr-2223	327	7	incentives	incentive	NOUN
bjmsr-2223	327	8	has	have	VERB
bjmsr-2223	327	9	little	little	ADJ
bjmsr-2223	327	10	impact	impact	NOUN
bjmsr-2223	327	11	on	on	ADP
bjmsr-2223	327	12	firms	firm	NOUN
bjmsr-2223	327	13	'	'	PART
bjmsr-2223	327	14	engagement	engagement	NOUN
bjmsr-2223	327	15	in	in	ADP
bjmsr-2223	327	16	tax	tax	NOUN
bjmsr-2223	327	17	avoidance	avoidance	NOUN
bjmsr-2223	327	18	and	and	CCONJ
bjmsr-2223	327	19	earnings	earning	NOUN
bjmsr-2223	327	20	management	management	NOUN
bjmsr-2223	327	21	.	.	PUNCT
bjmsr-2223	328	1	the	the	DET
bjmsr-2223	328	2	complexities	complexity	NOUN
bjmsr-2223	328	3	of	of	ADP
bjmsr-2223	328	4	tax	tax	NOUN
bjmsr-2223	328	5	incentives	incentive	NOUN
bjmsr-2223	328	6	,	,	PUNCT
bjmsr-2223	328	7	tax	tax	NOUN
bjmsr-2223	328	8	avoidance	avoidance	NOUN
bjmsr-2223	328	9	,	,	PUNCT
bjmsr-2223	328	10	and	and	CCONJ
bjmsr-2223	328	11	earnings	earning	NOUN
bjmsr-2223	328	12	management	management	NOUN
bjmsr-2223	328	13	,	,	PUNCT
bjmsr-2223	328	14	the	the	DET
bjmsr-2223	328	15	effects	effect	NOUN
bjmsr-2223	328	16	of	of	ADP
bjmsr-2223	328	17	different	different	ADJ
bjmsr-2223	328	18	factors	factor	NOUN
bjmsr-2223	328	19	on	on	ADP
bjmsr-2223	328	20	various	various	ADJ
bjmsr-2223	328	21	firms	firm	NOUN
bjmsr-2223	328	22	,	,	PUNCT
bjmsr-2223	328	23	sectors	sector	NOUN
bjmsr-2223	328	24	,	,	PUNCT
bjmsr-2223	328	25	and	and	CCONJ
bjmsr-2223	328	26	industries	industry	NOUN
bjmsr-2223	328	27	,	,	PUNCT
bjmsr-2223	328	28	as	as	ADV
bjmsr-2223	328	29	well	well	ADV
bjmsr-2223	328	30	as	as	ADP
bjmsr-2223	328	31	the	the	DET
bjmsr-2223	328	32	strategic	strategic	ADJ
bjmsr-2223	328	33	behaviours	behaviour	NOUN
bjmsr-2223	328	34	and	and	CCONJ
bjmsr-2223	328	35	conducts	conduct	NOUN
bjmsr-2223	328	36	of	of	ADP
bjmsr-2223	328	37	businesses	business	NOUN
bjmsr-2223	328	38	,	,	PUNCT
bjmsr-2223	328	39	have	have	AUX
bjmsr-2223	328	40	contributed	contribute	VERB
bjmsr-2223	328	41	to	to	ADP
bjmsr-2223	328	42	the	the	DET
bjmsr-2223	328	43	difficulty	difficulty	NOUN
bjmsr-2223	328	44	of	of	ADP
bjmsr-2223	328	45	accurately	accurately	ADV
bjmsr-2223	328	46	determining	determine	VERB
bjmsr-2223	328	47	the	the	DET
bjmsr-2223	328	48	relationship	relationship	NOUN
bjmsr-2223	328	49	of	of	ADP
bjmsr-2223	328	50	tax	tax	NOUN
bjmsr-2223	328	51	incentives	incentive	NOUN
bjmsr-2223	328	52	,	,	PUNCT
bjmsr-2223	328	53	tax	tax	NOUN
bjmsr-2223	328	54	avoidance	avoidance	NOUN
bjmsr-2223	328	55	,	,	PUNCT
bjmsr-2223	328	56	and	and	CCONJ
bjmsr-2223	328	57	earnings	earning	NOUN
bjmsr-2223	328	58	management	management	NOUN
bjmsr-2223	328	59	.	.	PUNCT
bjmsr-2223	329	1	moreover	moreover	ADV
bjmsr-2223	329	2	,	,	PUNCT
bjmsr-2223	329	3	institutional	institutional	ADJ
bjmsr-2223	329	4	pressures	pressure	NOUN
bjmsr-2223	329	5	may	may	AUX
bjmsr-2223	329	6	compel	compel	VERB
bjmsr-2223	329	7	firms	firm	NOUN
bjmsr-2223	329	8	to	to	PART
bjmsr-2223	329	9	engage	engage	VERB
bjmsr-2223	329	10	in	in	ADP
bjmsr-2223	329	11	tax	tax	NOUN
bjmsr-2223	329	12	avoidance	avoidance	NOUN
bjmsr-2223	329	13	,	,	PUNCT
bjmsr-2223	329	14	regardless	regardless	ADV
bjmsr-2223	329	15	of	of	ADP
bjmsr-2223	329	16	whether	whether	SCONJ
bjmsr-2223	329	17	they	they	PRON
bjmsr-2223	329	18	receive	receive	VERB
bjmsr-2223	329	19	tax	tax	NOUN
bjmsr-2223	329	20	incentives	incentive	NOUN
bjmsr-2223	329	21	.	.	PUNCT
bjmsr-2223	330	1	on	on	ADP
bjmsr-2223	330	2	a	a	DET
bjmsr-2223	330	3	similar	similar	ADJ
bjmsr-2223	330	4	note	note	NOUN
bjmsr-2223	330	5	,	,	PUNCT
bjmsr-2223	330	6	sánchez	sánchez	NOUN
bjmsr-2223	330	7	-	-	PUNCT
bjmsr-2223	330	8	ballesta	ballesta	PROPN
bjmsr-2223	330	9	and	and	CCONJ
bjmsr-2223	330	10	yagüe	yagüe	NOUN
bjmsr-2223	330	11	(	(	PUNCT
bjmsr-2223	330	12	2021	2021	NUM
bjmsr-2223	330	13	)	)	PUNCT
bjmsr-2223	330	14	contended	contend	VERB
bjmsr-2223	330	15	the	the	DET
bjmsr-2223	330	16	discrete	discrete	ADJ
bjmsr-2223	330	17	effects	effect	NOUN
bjmsr-2223	330	18	of	of	ADP
bjmsr-2223	330	19	the	the	DET
bjmsr-2223	330	20	pressures	pressure	NOUN
bjmsr-2223	330	21	associated	associate	VERB
bjmsr-2223	330	22	with	with	ADP
bjmsr-2223	330	23	tax	tax	NOUN
bjmsr-2223	330	24	avoidance	avoidance	NOUN
bjmsr-2223	330	25	.	.	PUNCT
bjmsr-2223	331	1	they	they	PRON
bjmsr-2223	331	2	reported	report	VERB
bjmsr-2223	331	3	earnings	earning	NOUN
bjmsr-2223	331	4	on	on	ADP
bjmsr-2223	331	5	the	the	DET
bjmsr-2223	331	6	relationship	relationship	NOUN
bjmsr-2223	331	7	between	between	ADP
bjmsr-2223	331	8	tax	tax	NOUN
bjmsr-2223	331	9	avoidance	avoidance	NOUN
bjmsr-2223	331	10	and	and	CCONJ
bjmsr-2223	331	11	earnings	earning	NOUN
bjmsr-2223	331	12	manipulation	manipulation	NOUN
bjmsr-2223	331	13	.	.	PUNCT
bjmsr-2223	332	1	discussions	discussion	NOUN
bjmsr-2223	332	2	this	this	DET
bjmsr-2223	332	3	study	study	NOUN
bjmsr-2223	332	4	investigates	investigate	VERB
bjmsr-2223	332	5	the	the	DET
bjmsr-2223	332	6	relationship	relationship	NOUN
bjmsr-2223	332	7	between	between	ADP
bjmsr-2223	332	8	tax	tax	NOUN
bjmsr-2223	332	9	avoidance	avoidance	NOUN
bjmsr-2223	332	10	,	,	PUNCT
bjmsr-2223	332	11	measured	measure	VERB
bjmsr-2223	332	12	by	by	ADP
bjmsr-2223	332	13	the	the	DET
bjmsr-2223	332	14	effective	effective	ADJ
bjmsr-2223	332	15	tax	tax	NOUN
bjmsr-2223	332	16	rate	rate	NOUN
bjmsr-2223	332	17	(	(	PUNCT
bjmsr-2223	332	18	etr	etr	PROPN
bjmsr-2223	332	19	)	)	PUNCT
bjmsr-2223	332	20	,	,	PUNCT
bjmsr-2223	332	21	and	and	CCONJ
bjmsr-2223	332	22	earnings	earning	NOUN
bjmsr-2223	332	23	management	management	NOUN
bjmsr-2223	332	24	,	,	PUNCT
bjmsr-2223	332	25	measured	measure	VERB
bjmsr-2223	332	26	by	by	ADP
bjmsr-2223	332	27	discretionary	discretionary	ADJ
bjmsr-2223	332	28	accruals	accrual	NOUN
bjmsr-2223	332	29	(	(	PUNCT
bjmsr-2223	332	30	dem	dem	PROPN
bjmsr-2223	332	31	)	)	PUNCT
bjmsr-2223	332	32	,	,	PUNCT
bjmsr-2223	332	33	among	among	ADP
bjmsr-2223	332	34	malaysian	malaysian	ADJ
bjmsr-2223	332	35	public	public	ADJ
bjmsr-2223	332	36	firms	firm	NOUN
bjmsr-2223	332	37	.	.	PUNCT
bjmsr-2223	333	1	it	it	PRON
bjmsr-2223	333	2	also	also	ADV
bjmsr-2223	333	3	examines	examine	VERB
bjmsr-2223	333	4	the	the	DET
bjmsr-2223	333	5	impact	impact	NOUN
bjmsr-2223	333	6	of	of	ADP
bjmsr-2223	333	7	tax	tax	NOUN
bjmsr-2223	333	8	incentive	incentive	NOUN
bjmsr-2223	333	9	recipient	recipient	NOUN
bjmsr-2223	333	10	status	status	NOUN
bjmsr-2223	333	11	on	on	ADP
bjmsr-2223	333	12	this	this	DET
bjmsr-2223	333	13	relationship	relationship	NOUN
bjmsr-2223	333	14	.	.	PUNCT
bjmsr-2223	334	1	the	the	DET
bjmsr-2223	334	2	findings	finding	NOUN
bjmsr-2223	334	3	confirm	confirm	VERB
bjmsr-2223	334	4	a	a	DET
bjmsr-2223	334	5	significant	significant	ADJ
bjmsr-2223	334	6	negative	negative	ADJ
bjmsr-2223	334	7	relationship	relationship	NOUN
bjmsr-2223	334	8	between	between	ADP
bjmsr-2223	334	9	tax	tax	NOUN
bjmsr-2223	334	10	avoidance	avoidance	NOUN
bjmsr-2223	334	11	and	and	CCONJ
bjmsr-2223	334	12	earnings	earning	NOUN
bjmsr-2223	334	13	management	management	NOUN
bjmsr-2223	334	14	,	,	PUNCT
bjmsr-2223	334	15	indicating	indicate	VERB
bjmsr-2223	334	16	that	that	SCONJ
bjmsr-2223	334	17	higher	high	ADJ
bjmsr-2223	334	18	tax	tax	NOUN
bjmsr-2223	334	19	avoidance	avoidance	NOUN
bjmsr-2223	334	20	is	be	AUX
bjmsr-2223	334	21	associated	associate	VERB
bjmsr-2223	334	22	with	with	ADP
bjmsr-2223	334	23	increased	increase	VERB
bjmsr-2223	334	24	earnings	earning	NOUN
bjmsr-2223	334	25	manipulation	manipulation	NOUN
bjmsr-2223	334	26	.	.	PUNCT
bjmsr-2223	335	1	the	the	DET
bjmsr-2223	335	2	negative	negative	ADJ
bjmsr-2223	335	3	relationship	relationship	NOUN
bjmsr-2223	335	4	between	between	ADP
bjmsr-2223	335	5	tax	tax	NOUN
bjmsr-2223	335	6	avoidance	avoidance	NOUN
bjmsr-2223	335	7	and	and	CCONJ
bjmsr-2223	335	8	earnings	earning	NOUN
bjmsr-2223	335	9	management	management	NOUN
bjmsr-2223	335	10	suggests	suggest	VERB
bjmsr-2223	335	11	that	that	SCONJ
bjmsr-2223	335	12	managers	manager	NOUN
bjmsr-2223	335	13	engage	engage	VERB
bjmsr-2223	335	14	in	in	ADP
bjmsr-2223	335	15	opportunistic	opportunistic	ADJ
bjmsr-2223	335	16	behaviour	behaviour	NOUN
bjmsr-2223	335	17	to	to	PART
bjmsr-2223	335	18	maximize	maximize	VERB
bjmsr-2223	335	19	their	their	PRON
bjmsr-2223	335	20	utility	utility	NOUN
bjmsr-2223	335	21	at	at	ADP
bjmsr-2223	335	22	the	the	DET
bjmsr-2223	335	23	expense	expense	NOUN
bjmsr-2223	335	24	of	of	ADP
bjmsr-2223	335	25	shareholders	shareholder	NOUN
bjmsr-2223	335	26	.	.	PUNCT
bjmsr-2223	336	1	these	these	DET
bjmsr-2223	336	2	findings	finding	NOUN
bjmsr-2223	336	3	align	align	VERB
bjmsr-2223	336	4	with	with	ADP
bjmsr-2223	336	5	prior	prior	ADJ
bjmsr-2223	336	6	research	research	NOUN
bjmsr-2223	336	7	by	by	ADP
bjmsr-2223	336	8	desai	desai	PROPN
bjmsr-2223	336	9	and	and	CCONJ
bjmsr-2223	336	10	dharmapala	dharmapala	PROPN
bjmsr-2223	336	11	(	(	PUNCT
bjmsr-2223	336	12	2006	2006	NUM
bjmsr-2223	336	13	)	)	PUNCT
bjmsr-2223	336	14	,	,	PUNCT
bjmsr-2223	336	15	who	who	PRON
bjmsr-2223	336	16	highlight	highlight	VERB
bjmsr-2223	336	17	that	that	DET
bjmsr-2223	336	18	tax	tax	NOUN
bjmsr-2223	336	19	avoidance	avoidance	NOUN
bjmsr-2223	336	20	strategies	strategy	NOUN
bjmsr-2223	336	21	allow	allow	VERB
bjmsr-2223	336	22	managers	manager	NOUN
bjmsr-2223	336	23	to	to	PART
bjmsr-2223	336	24	manipulate	manipulate	VERB
bjmsr-2223	336	25	financial	financial	ADJ
bjmsr-2223	336	26	outcomes	outcome	NOUN
bjmsr-2223	336	27	in	in	ADP
bjmsr-2223	336	28	ways	way	NOUN
bjmsr-2223	336	29	not	not	PART
bjmsr-2223	336	30	immediately	immediately	ADV
bjmsr-2223	336	31	apparent	apparent	ADJ
bjmsr-2223	336	32	to	to	ADP
bjmsr-2223	336	33	shareholders	shareholder	NOUN
bjmsr-2223	336	34	or	or	CCONJ
bjmsr-2223	336	35	regulators	regulator	NOUN
bjmsr-2223	336	36	.	.	PUNCT
bjmsr-2223	337	1	by	by	ADP
bjmsr-2223	337	2	reducing	reduce	VERB
bjmsr-2223	337	3	the	the	DET
bjmsr-2223	337	4	firm	firm	NOUN
bjmsr-2223	337	5	's	's	PART
bjmsr-2223	337	6	tax	tax	NOUN
bjmsr-2223	337	7	liabilities	liability	NOUN
bjmsr-2223	337	8	,	,	PUNCT
bjmsr-2223	337	9	managers	manager	NOUN
bjmsr-2223	337	10	can	can	AUX
bjmsr-2223	337	11	free	free	VERB
bjmsr-2223	337	12	up	up	ADP
bjmsr-2223	337	13	resources	resource	NOUN
bjmsr-2223	337	14	for	for	ADP
bjmsr-2223	337	15	short	short	ADJ
bjmsr-2223	337	16	-	-	PUNCT
bjmsr-2223	337	17	term	term	NOUN
bjmsr-2223	337	18	financial	financial	ADJ
bjmsr-2223	337	19	targets	target	NOUN
bjmsr-2223	337	20	or	or	CCONJ
bjmsr-2223	337	21	increased	increase	VERB
bjmsr-2223	337	22	compensation	compensation	NOUN
bjmsr-2223	337	23	,	,	PUNCT
bjmsr-2223	337	24	creating	create	VERB
bjmsr-2223	337	25	opportunities	opportunity	NOUN
bjmsr-2223	337	26	for	for	ADP
bjmsr-2223	337	27	earnings	earning	NOUN
bjmsr-2223	337	28	management	management	NOUN
bjmsr-2223	337	29	.	.	PUNCT
bjmsr-2223	338	1	this	this	DET
bjmsr-2223	338	2	pattern	pattern	NOUN
bjmsr-2223	338	3	is	be	AUX
bjmsr-2223	338	4	consistent	consistent	ADJ
bjmsr-2223	338	5	across	across	ADP
bjmsr-2223	338	6	different	different	ADJ
bjmsr-2223	338	7	contexts	contexts	NOUN
bjmsr-2223	338	8	,	,	PUNCT
bjmsr-2223	338	9	as	as	SCONJ
bjmsr-2223	338	10	observed	observe	VERB
bjmsr-2223	338	11	in	in	ADP
bjmsr-2223	338	12	studies	study	NOUN
bjmsr-2223	338	13	by	by	ADP
bjmsr-2223	338	14	putri	putri	PROPN
bjmsr-2223	338	15	et	et	PROPN
bjmsr-2223	338	16	al	al	PROPN
bjmsr-2223	338	17	.	.	PROPN
bjmsr-2223	339	1	(	(	PUNCT
bjmsr-2223	339	2	2016	2016	NUM
bjmsr-2223	339	3	)	)	PUNCT
bjmsr-2223	339	4	and	and	CCONJ
bjmsr-2223	339	5	desai	desai	PROPN
bjmsr-2223	339	6	and	and	CCONJ
bjmsr-2223	339	7	dharmapala	dharmapala	PROPN
bjmsr-2223	339	8	(	(	PUNCT
bjmsr-2223	339	9	2006	2006	NUM
bjmsr-2223	339	10	)	)	PUNCT
bjmsr-2223	339	11	.	.	PUNCT
bjmsr-2223	340	1	however	however	ADV
bjmsr-2223	340	2	,	,	PUNCT
bjmsr-2223	340	3	this	this	DET
bjmsr-2223	340	4	study	study	NOUN
bjmsr-2223	340	5	contradicts	contradict	VERB
bjmsr-2223	340	6	such	such	ADJ
bjmsr-2223	340	7	studies	study	NOUN
bjmsr-2223	340	8	as	as	ADP
bjmsr-2223	340	9	delgado	delgado	NOUN
bjmsr-2223	340	10	et	et	PROPN
bjmsr-2223	340	11	al	al	PROPN
bjmsr-2223	340	12	.	.	PROPN
bjmsr-2223	341	1	(	(	PUNCT
bjmsr-2223	341	2	2023	2023	NUM
bjmsr-2223	341	3	)	)	PUNCT
bjmsr-2223	341	4	,	,	PUNCT
bjmsr-2223	341	5	who	who	PRON
bjmsr-2223	341	6	find	find	VERB
bjmsr-2223	341	7	a	a	DET
bjmsr-2223	341	8	positive	positive	ADJ
bjmsr-2223	341	9	relationship	relationship	NOUN
bjmsr-2223	341	10	between	between	ADP
bjmsr-2223	341	11	etr	etr	PROPN
bjmsr-2223	341	12	indicators	indicator	NOUN
bjmsr-2223	341	13	and	and	CCONJ
bjmsr-2223	341	14	discretionary	discretionary	ADJ
bjmsr-2223	341	15	accruals	accrual	NOUN
bjmsr-2223	341	16	,	,	PUNCT
bjmsr-2223	341	17	suggesting	suggest	VERB
bjmsr-2223	341	18	that	that	SCONJ
bjmsr-2223	341	19	higher	high	ADJ
bjmsr-2223	341	20	etrs	etrs	ADJ
bjmsr-2223	341	21	do	do	AUX
bjmsr-2223	341	22	not	not	PART
bjmsr-2223	341	23	necessarily	necessarily	ADV
bjmsr-2223	341	24	correlate	correlate	VERB
bjmsr-2223	341	25	with	with	ADP
bjmsr-2223	341	26	reduced	reduce	VERB
bjmsr-2223	341	27	earnings	earning	NOUN
bjmsr-2223	341	28	management	management	NOUN
bjmsr-2223	341	29	.	.	PUNCT
bjmsr-2223	342	1	this	this	DET
bjmsr-2223	342	2	contradiction	contradiction	NOUN
bjmsr-2223	342	3	may	may	AUX
bjmsr-2223	342	4	stem	stem	VERB
bjmsr-2223	342	5	from	from	ADP
bjmsr-2223	342	6	differences	difference	NOUN
bjmsr-2223	342	7	in	in	ADP
bjmsr-2223	342	8	sample	sample	NOUN
bjmsr-2223	342	9	selection	selection	NOUN
bjmsr-2223	342	10	,	,	PUNCT
bjmsr-2223	342	11	measurement	measurement	NOUN
bjmsr-2223	342	12	methods	method	NOUN
bjmsr-2223	342	13	,	,	PUNCT
bjmsr-2223	342	14	or	or	CCONJ
bjmsr-2223	342	15	regional	regional	ADJ
bjmsr-2223	342	16	economic	economic	ADJ
bjmsr-2223	342	17	conditions	condition	NOUN
bjmsr-2223	342	18	.	.	PUNCT
bjmsr-2223	343	1	additionally	additionally	ADV
bjmsr-2223	343	2	,	,	PUNCT
bjmsr-2223	343	3	geographical	geographical	ADJ
bjmsr-2223	343	4	variability	variability	NOUN
bjmsr-2223	343	5	in	in	ADP
bjmsr-2223	343	6	research	research	NOUN
bjmsr-2223	343	7	findings	finding	NOUN
bjmsr-2223	343	8	further	far	ADV
bjmsr-2223	343	9	complicates	complicate	VERB
bjmsr-2223	343	10	the	the	DET
bjmsr-2223	343	11	understanding	understanding	NOUN
bjmsr-2223	343	12	the	the	DET
bjmsr-2223	343	13	relationship	relationship	NOUN
bjmsr-2223	343	14	between	between	ADP
bjmsr-2223	343	15	tax	tax	NOUN
bjmsr-2223	343	16	avoidance	avoidance	NOUN
bjmsr-2223	343	17	and	and	CCONJ
bjmsr-2223	343	18	earnings	earning	NOUN
bjmsr-2223	343	19	management	management	NOUN
bjmsr-2223	343	20	.	.	PUNCT
bjmsr-2223	344	1	for	for	ADP
bjmsr-2223	344	2	example	example	NOUN
bjmsr-2223	344	3	,	,	PUNCT
bjmsr-2223	344	4	dhaliwal	dhaliwal	PROPN
bjmsr-2223	344	5	et	et	PROPN
bjmsr-2223	344	6	al	al	PROPN
bjmsr-2223	344	7	.	.	PROPN
bjmsr-2223	344	8	(	(	PUNCT
bjmsr-2223	344	9	2004	2004	NUM
bjmsr-2223	344	10	)	)	PUNCT
bjmsr-2223	344	11	and	and	CCONJ
bjmsr-2223	344	12	blaylock	blaylock	NOUN
bjmsr-2223	344	13	et	et	PROPN
bjmsr-2223	344	14	al	al	PROPN
bjmsr-2223	344	15	.	.	PROPN
bjmsr-2223	345	1	(	(	PUNCT
bjmsr-2223	345	2	2015	2015	NUM
bjmsr-2223	345	3	)	)	PUNCT
bjmsr-2223	345	4	in	in	ADP
bjmsr-2223	345	5	the	the	DET
bjmsr-2223	345	6	u.s	u.s	PROPN
bjmsr-2223	345	7	.	.	PROPN
bjmsr-2223	345	8	find	find	VERB
bjmsr-2223	345	9	a	a	DET
bjmsr-2223	345	10	strong	strong	ADJ
bjmsr-2223	345	11	link	link	NOUN
bjmsr-2223	345	12	between	between	ADP
bjmsr-2223	345	13	aggressive	aggressive	ADJ
bjmsr-2223	345	14	tax	tax	NOUN
bjmsr-2223	345	15	strategies	strategy	NOUN
bjmsr-2223	345	16	and	and	CCONJ
bjmsr-2223	345	17	financial	financial	ADJ
bjmsr-2223	345	18	reporting	reporting	NOUN
bjmsr-2223	345	19	,	,	PUNCT
bjmsr-2223	345	20	while	while	SCONJ
bjmsr-2223	345	21	guenther	guenther	PROPN
bjmsr-2223	345	22	et	et	PROPN
bjmsr-2223	345	23	al	al	PROPN
bjmsr-2223	345	24	.	.	PROPN
bjmsr-2223	346	1	(	(	PUNCT
bjmsr-2223	346	2	2017	2017	NUM
bjmsr-2223	346	3	)	)	PUNCT
bjmsr-2223	346	4	report	report	VERB
bjmsr-2223	346	5	a	a	DET
bjmsr-2223	346	6	negative	negative	ADJ
bjmsr-2223	346	7	relationship	relationship	NOUN
bjmsr-2223	346	8	,	,	PUNCT
bjmsr-2223	346	9	indicating	indicate	VERB
bjmsr-2223	346	10	different	different	ADJ
bjmsr-2223	346	11	outcomes	outcome	NOUN
bjmsr-2223	346	12	based	base	VERB
bjmsr-2223	346	13	on	on	ADP
bjmsr-2223	346	14	regional	regional	ADJ
bjmsr-2223	346	15	factors	factor	NOUN
bjmsr-2223	346	16	such	such	ADJ
bjmsr-2223	346	17	as	as	ADP
bjmsr-2223	346	18	regulatory	regulatory	ADJ
bjmsr-2223	346	19	environments	environment	NOUN
bjmsr-2223	346	20	,	,	PUNCT
bjmsr-2223	346	21	corporate	corporate	ADJ
bjmsr-2223	346	22	governance	governance	NOUN
bjmsr-2223	346	23	practices	practice	NOUN
bjmsr-2223	346	24	,	,	PUNCT
bjmsr-2223	346	25	and	and	CCONJ
bjmsr-2223	346	26	cultural	cultural	ADJ
bjmsr-2223	346	27	differences	difference	NOUN
bjmsr-2223	346	28	.	.	PUNCT
bjmsr-2223	347	1	further	far	ADV
bjmsr-2223	347	2	,	,	PUNCT
bjmsr-2223	347	3	the	the	DET
bjmsr-2223	347	4	study	study	NOUN
bjmsr-2223	347	5	reveals	reveal	VERB
bjmsr-2223	347	6	that	that	SCONJ
bjmsr-2223	347	7	tax	tax	NOUN
bjmsr-2223	347	8	incentive	incentive	NOUN
bjmsr-2223	347	9	recipient	recipient	NOUN
bjmsr-2223	347	10	firms	firm	NOUN
bjmsr-2223	347	11	are	be	AUX
bjmsr-2223	347	12	less	less	ADV
bjmsr-2223	347	13	likely	likely	ADJ
bjmsr-2223	347	14	to	to	PART
bjmsr-2223	347	15	manage	manage	VERB
bjmsr-2223	347	16	earnings	earning	NOUN
bjmsr-2223	347	17	than	than	ADP
bjmsr-2223	347	18	non	non	NOUN
bjmsr-2223	347	19	-	-	NOUN
bjmsr-2223	347	20	recipients	recipient	NOUN
bjmsr-2223	347	21	.	.	PUNCT
bjmsr-2223	348	1	this	this	DET
bjmsr-2223	348	2	finding	finding	NOUN
bjmsr-2223	348	3	is	be	AUX
bjmsr-2223	348	4	statistically	statistically	ADV
bjmsr-2223	348	5	significant	significant	ADJ
bjmsr-2223	348	6	and	and	CCONJ
bjmsr-2223	348	7	economically	economically	ADV
bjmsr-2223	348	8	meaningful	meaningful	ADJ
bjmsr-2223	348	9	,	,	PUNCT
bjmsr-2223	348	10	suggesting	suggest	VERB
bjmsr-2223	348	11	that	that	SCONJ
bjmsr-2223	348	12	tax	tax	NOUN
bjmsr-2223	348	13	incentives	incentive	NOUN
bjmsr-2223	348	14	may	may	AUX
bjmsr-2223	348	15	deter	deter	VERB
bjmsr-2223	348	16	aggressive	aggressive	ADJ
bjmsr-2223	348	17	earnings	earning	NOUN
bjmsr-2223	348	18	management	management	NOUN
bjmsr-2223	348	19	due	due	ADP
bjmsr-2223	348	20	to	to	ADP
bjmsr-2223	348	21	increased	increase	VERB
bjmsr-2223	348	22	regulatory	regulatory	ADJ
bjmsr-2223	348	23	scrutiny	scrutiny	NOUN
bjmsr-2223	348	24	and	and	CCONJ
bjmsr-2223	348	25	compliance	compliance	NOUN
bjmsr-2223	348	26	requirements	requirement	NOUN
bjmsr-2223	348	27	.	.	PUNCT
bjmsr-2223	349	1	this	this	DET
bjmsr-2223	349	2	finding	finding	NOUN
bjmsr-2223	349	3	contributes	contribute	VERB
bjmsr-2223	349	4	to	to	ADP
bjmsr-2223	349	5	the	the	DET
bjmsr-2223	349	6	literature	literature	NOUN
bjmsr-2223	349	7	on	on	ADP
bjmsr-2223	349	8	the	the	DET
bjmsr-2223	349	9	impact	impact	NOUN
bjmsr-2223	349	10	of	of	ADP
bjmsr-2223	349	11	tax	tax	NOUN
bjmsr-2223	349	12	incentives	incentive	NOUN
bjmsr-2223	349	13	,	,	PUNCT
bjmsr-2223	349	14	such	such	ADJ
bjmsr-2223	349	15	as	as	ADP
bjmsr-2223	349	16	those	those	PRON
bjmsr-2223	349	17	by	by	ADP
bjmsr-2223	349	18	okoth	okoth	NOUN
bjmsr-2223	349	19	(	(	PUNCT
bjmsr-2223	349	20	2023	2023	NUM
bjmsr-2223	349	21	)	)	PUNCT
bjmsr-2223	349	22	and	and	CCONJ
bjmsr-2223	349	23	wang	wang	PROPN
bjmsr-2223	349	24	et	et	PROPN
bjmsr-2223	349	25	al	al	PROPN
bjmsr-2223	349	26	.	.	PROPN
bjmsr-2223	350	1	(	(	PUNCT
bjmsr-2223	350	2	2024	2024	NUM
bjmsr-2223	350	3	)	)	PUNCT
bjmsr-2223	350	4	,	,	PUNCT
bjmsr-2223	350	5	but	but	CCONJ
bjmsr-2223	350	6	shows	show	VERB
bjmsr-2223	350	7	varied	varied	ADJ
bjmsr-2223	350	8	outcomes	outcome	NOUN
bjmsr-2223	350	9	.	.	PUNCT
bjmsr-2223	351	1	while	while	SCONJ
bjmsr-2223	351	2	some	some	DET
bjmsr-2223	351	3	studies	study	NOUN
bjmsr-2223	351	4	find	find	VERB
bjmsr-2223	351	5	that	that	SCONJ
bjmsr-2223	351	6	tax	tax	NOUN
bjmsr-2223	351	7	incentives	incentive	NOUN
bjmsr-2223	351	8	promote	promote	VERB
bjmsr-2223	351	9	positive	positive	ADJ
bjmsr-2223	351	10	corporate	corporate	ADJ
bjmsr-2223	351	11	behaviour	behaviour	NOUN
bjmsr-2223	351	12	and	and	CCONJ
bjmsr-2223	351	13	reduce	reduce	VERB
bjmsr-2223	351	14	tax	tax	NOUN
bjmsr-2223	351	15	avoidance	avoidance	NOUN
bjmsr-2223	351	16	,	,	PUNCT
bjmsr-2223	351	17	others	other	NOUN
bjmsr-2223	351	18	suggest	suggest	VERB
bjmsr-2223	351	19	that	that	SCONJ
bjmsr-2223	351	20	tax	tax	NOUN
bjmsr-2223	351	21	incentives	incentive	NOUN
bjmsr-2223	351	22	lead	lead	VERB
bjmsr-2223	351	23	to	to	ADP
bjmsr-2223	351	24	increased	increase	VERB
bjmsr-2223	351	25	earnings	earning	NOUN
bjmsr-2223	351	26	management	management	NOUN
bjmsr-2223	351	27	to	to	PART
bjmsr-2223	351	28	meet	meet	VERB
bjmsr-2223	351	29	regulatory	regulatory	ADJ
bjmsr-2223	351	30	benchmarks	benchmark	NOUN
bjmsr-2223	351	31	.	.	PUNCT
bjmsr-2223	352	1	these	these	DET
bjmsr-2223	352	2	compliance	compliance	NOUN
bjmsr-2223	352	3	requirements	requirement	NOUN
bjmsr-2223	352	4	encourage	encourage	VERB
bjmsr-2223	352	5	conservative	conservative	ADJ
bjmsr-2223	352	6	accounting	accounting	NOUN
bjmsr-2223	352	7	practices	practice	NOUN
bjmsr-2223	352	8	and	and	CCONJ
bjmsr-2223	352	9	improved	improve	VERB
bjmsr-2223	352	10	internal	internal	ADJ
bjmsr-2223	352	11	controls	control	NOUN
bjmsr-2223	352	12	,	,	PUNCT
bjmsr-2223	352	13	reducing	reduce	VERB
bjmsr-2223	352	14	the	the	DET
bjmsr-2223	352	15	likelihood	likelihood	NOUN
bjmsr-2223	352	16	of	of	ADP
bjmsr-2223	352	17	earnings	earning	NOUN
bjmsr-2223	352	18	manipulation	manipulation	NOUN
bjmsr-2223	352	19	.	.	PUNCT
bjmsr-2223	353	1	this	this	PRON
bjmsr-2223	353	2	is	be	AUX
bjmsr-2223	353	3	supported	support	VERB
bjmsr-2223	353	4	by	by	ADP
bjmsr-2223	353	5	research	research	NOUN
bjmsr-2223	353	6	from	from	ADP
bjmsr-2223	353	7	guenther	guenther	PROPN
bjmsr-2223	353	8	(	(	PUNCT
bjmsr-2223	353	9	1994	1994	NUM
bjmsr-2223	353	10	)	)	PUNCT
bjmsr-2223	353	11	and	and	CCONJ
bjmsr-2223	353	12	lin	lin	PROPN
bjmsr-2223	353	13	et	et	PROPN
bjmsr-2223	353	14	al	al	PROPN
bjmsr-2223	353	15	.	.	PROPN
bjmsr-2223	354	1	(	(	PUNCT
bjmsr-2223	354	2	2016	2016	NUM
bjmsr-2223	354	3	)	)	PUNCT
bjmsr-2223	354	4	,	,	PUNCT
bjmsr-2223	354	5	as	as	ADV
bjmsr-2223	354	6	well	well	ADV
bjmsr-2223	354	7	as	as	ADP
bjmsr-2223	354	8	aligns	align	VERB
bjmsr-2223	354	9	with	with	ADP
bjmsr-2223	354	10	armstrong	armstrong	PROPN
bjmsr-2223	354	11	et	et	PROPN
bjmsr-2223	354	12	al	al	PROPN
bjmsr-2223	354	13	.	.	PROPN
bjmsr-2223	355	1	(	(	PUNCT
bjmsr-2223	355	2	2016	2016	NUM
bjmsr-2223	355	3	)	)	PUNCT
bjmsr-2223	355	4	and	and	CCONJ
bjmsr-2223	355	5	bauer	bauer	PROPN
bjmsr-2223	355	6	et	et	PROPN
bjmsr-2223	355	7	al	al	PROPN
bjmsr-2223	355	8	.	.	PROPN
bjmsr-2223	356	1	(	(	PUNCT
bjmsr-2223	356	2	2018	2018	NUM
bjmsr-2223	356	3	)	)	PUNCT
bjmsr-2223	356	4	,	,	PUNCT
bjmsr-2223	356	5	who	who	PRON
bjmsr-2223	356	6	found	find	VERB
bjmsr-2223	356	7	that	that	SCONJ
bjmsr-2223	356	8	external	external	ADJ
bjmsr-2223	356	9	monitoring	monitoring	NOUN
bjmsr-2223	356	10	and	and	CCONJ
bjmsr-2223	356	11	oversight	oversight	NOUN
bjmsr-2223	356	12	can	can	AUX
bjmsr-2223	356	13	mitigate	mitigate	VERB
bjmsr-2223	356	14	earnings	earning	NOUN
bjmsr-2223	356	15	management	management	NOUN
bjmsr-2223	356	16	.	.	PUNCT
bjmsr-2223	357	1	nonetheless	nonetheless	ADV
bjmsr-2223	357	2	,	,	PUNCT
bjmsr-2223	357	3	the	the	DET
bjmsr-2223	357	4	additional	additional	ADJ
bjmsr-2223	357	5	analysis	analysis	NOUN
bjmsr-2223	357	6	shows	show	VERB
bjmsr-2223	357	7	that	that	SCONJ
bjmsr-2223	357	8	tax	tax	NOUN
bjmsr-2223	357	9	incentives	incentive	NOUN
bjmsr-2223	357	10	do	do	AUX
bjmsr-2223	357	11	not	not	PART
bjmsr-2223	357	12	significantly	significantly	ADV
bjmsr-2223	357	13	moderate	moderate	VERB
bjmsr-2223	357	14	the	the	DET
bjmsr-2223	357	15	relationship	relationship	NOUN
bjmsr-2223	357	16	between	between	ADP
bjmsr-2223	357	17	tax	tax	NOUN
bjmsr-2223	357	18	avoidance	avoidance	NOUN
bjmsr-2223	357	19	and	and	CCONJ
bjmsr-2223	357	20	earnings	earning	NOUN
bjmsr-2223	357	21	management	management	NOUN
bjmsr-2223	357	22	.	.	PUNCT
bjmsr-2223	358	1	firms	firm	NOUN
bjmsr-2223	358	2	may	may	AUX
bjmsr-2223	358	3	still	still	ADV
bjmsr-2223	358	4	face	face	VERB
bjmsr-2223	358	5	pressure	pressure	NOUN
bjmsr-2223	358	6	to	to	PART
bjmsr-2223	358	7	manage	manage	VERB
bjmsr-2223	358	8	earnings	earning	NOUN
bjmsr-2223	358	9	,	,	PUNCT
bjmsr-2223	358	10	so	so	ADV
bjmsr-2223	358	11	work	work	VERB
bjmsr-2223	358	12	on	on	ADP
bjmsr-2223	358	13	managing	manage	VERB
bjmsr-2223	358	14	tax	tax	NOUN
bjmsr-2223	358	15	incentives	incentive	NOUN
bjmsr-2223	358	16	is	be	AUX
bjmsr-2223	358	17	needed	need	VERB
bjmsr-2223	358	18	.	.	PUNCT
bjmsr-2223	359	1	the	the	DET
bjmsr-2223	359	2	findings	finding	NOUN
bjmsr-2223	359	3	imply	imply	VERB
bjmsr-2223	359	4	that	that	SCONJ
bjmsr-2223	359	5	while	while	SCONJ
bjmsr-2223	359	6	tax	tax	NOUN
bjmsr-2223	359	7	incentives	incentive	NOUN
bjmsr-2223	359	8	can	can	AUX
bjmsr-2223	359	9	reduce	reduce	VERB
bjmsr-2223	359	10	earnings	earning	NOUN
bjmsr-2223	359	11	management	management	NOUN
bjmsr-2223	359	12	,	,	PUNCT
bjmsr-2223	359	13	they	they	PRON
bjmsr-2223	359	14	are	be	AUX
bjmsr-2223	359	15	not	not	PART
bjmsr-2223	359	16	strong	strong	ADJ
bjmsr-2223	359	17	enough	enough	ADV
bjmsr-2223	359	18	to	to	PART
bjmsr-2223	359	19	moderate	moderate	VERB
bjmsr-2223	359	20	the	the	DET
bjmsr-2223	359	21	relationship	relationship	NOUN
bjmsr-2223	359	22	between	between	ADP
bjmsr-2223	359	23	tax	tax	NOUN
bjmsr-2223	359	24	avoidance	avoidance	NOUN
bjmsr-2223	359	25	and	and	CCONJ
bjmsr-2223	359	26	earnings	earning	NOUN
bjmsr-2223	359	27	management	management	NOUN
bjmsr-2223	359	28	.	.	PUNCT
bjmsr-2223	360	1	this	this	PRON
bjmsr-2223	360	2	suggests	suggest	VERB
bjmsr-2223	360	3	that	that	SCONJ
bjmsr-2223	360	4	other	other	ADJ
bjmsr-2223	360	5	pressures	pressure	NOUN
bjmsr-2223	360	6	,	,	PUNCT
bjmsr-2223	360	7	such	such	ADJ
bjmsr-2223	360	8	as	as	ADP
bjmsr-2223	360	9	regulatory	regulatory	ADJ
bjmsr-2223	360	10	scrutiny	scrutiny	NOUN
bjmsr-2223	360	11	and	and	CCONJ
bjmsr-2223	360	12	the	the	DET
bjmsr-2223	360	13	need	need	NOUN
bjmsr-2223	360	14	to	to	PART
bjmsr-2223	360	15	present	present	VERB
bjmsr-2223	360	16	favourable	favourable	ADJ
bjmsr-2223	360	17	financial	financial	ADJ
bjmsr-2223	360	18	outcomes	outcome	NOUN
bjmsr-2223	360	19	,	,	PUNCT
bjmsr-2223	360	20	influence	influence	NOUN
bjmsr-2223	360	21	managerial	managerial	ADJ
bjmsr-2223	360	22	behaviour	behaviour	NOUN
bjmsr-2223	360	23	.	.	PUNCT
bjmsr-2223	361	1	this	this	DET
bjmsr-2223	361	2	study	study	NOUN
bjmsr-2223	361	3	highlights	highlight	VERB
bjmsr-2223	361	4	the	the	DET
bjmsr-2223	361	5	complex	complex	ADJ
bjmsr-2223	361	6	relationship	relationship	NOUN
bjmsr-2223	361	7	between	between	ADP
bjmsr-2223	361	8	tax	tax	NOUN
bjmsr-2223	361	9	avoidance	avoidance	NOUN
bjmsr-2223	361	10	,	,	PUNCT
bjmsr-2223	361	11	earnings	earning	NOUN
bjmsr-2223	361	12	management	management	NOUN
bjmsr-2223	361	13	,	,	PUNCT
bjmsr-2223	361	14	and	and	CCONJ
bjmsr-2223	361	15	tax	tax	NOUN
bjmsr-2223	361	16	incentives	incentive	NOUN
bjmsr-2223	361	17	.	.	PUNCT
bjmsr-2223	362	1	while	while	SCONJ
bjmsr-2223	362	2	tax	tax	NOUN
bjmsr-2223	362	3	incentives	incentive	NOUN
bjmsr-2223	362	4	can	can	AUX
bjmsr-2223	362	5	reduce	reduce	VERB
bjmsr-2223	362	6	earnings	earning	NOUN
bjmsr-2223	362	7	management	management	NOUN
bjmsr-2223	362	8	,	,	PUNCT
bjmsr-2223	362	9	they	they	PRON
bjmsr-2223	362	10	are	be	AUX
bjmsr-2223	362	11	insufficient	insufficient	ADJ
bjmsr-2223	362	12	to	to	PART
bjmsr-2223	362	13	moderate	moderate	VERB
bjmsr-2223	362	14	the	the	DET
bjmsr-2223	362	15	relationship	relationship	NOUN
bjmsr-2223	362	16	between	between	ADP
bjmsr-2223	362	17	tax	tax	NOUN
bjmsr-2223	362	18	avoidance	avoidance	NOUN
bjmsr-2223	362	19	and	and	CCONJ
bjmsr-2223	362	20	ali	ali	PROPN
bjmsr-2223	362	21	et	et	PROPN
bjmsr-2223	362	22	al	al	PROPN
bjmsr-2223	362	23	.	.	PROPN
bjmsr-2223	362	24	,	,	PUNCT
bjmsr-2223	362	25	bangladesh	bangladesh	PROPN
bjmsr-2223	362	26	journal	journal	NOUN
bjmsr-2223	362	27	of	of	ADP
bjmsr-2223	362	28	multidisciplinary	multidisciplinary	ADJ
bjmsr-2223	362	29	scientific	scientific	ADJ
bjmsr-2223	362	30	research	research	NOUN
bjmsr-2223	362	31	9(2	9(2	NUM
bjmsr-2223	362	32	)	)	PUNCT
bjmsr-2223	362	33	(	(	PUNCT
bjmsr-2223	362	34	2024	2024	NUM
bjmsr-2223	362	35	)	)	PUNCT
bjmsr-2223	362	36	,	,	PUNCT
bjmsr-2223	362	37	30	30	NUM
bjmsr-2223	362	38	-	-	SYM
bjmsr-2223	362	39	44	44	NUM
bjmsr-2223	362	40	41	41	NUM
bjmsr-2223	362	41	earnings	earning	NOUN
bjmsr-2223	362	42	management	management	NOUN
bjmsr-2223	362	43	,	,	PUNCT
bjmsr-2223	362	44	suggesting	suggest	VERB
bjmsr-2223	362	45	the	the	DET
bjmsr-2223	362	46	need	need	NOUN
bjmsr-2223	362	47	for	for	ADP
bjmsr-2223	362	48	more	more	ADV
bjmsr-2223	362	49	robust	robust	ADJ
bjmsr-2223	362	50	regulatory	regulatory	ADJ
bjmsr-2223	362	51	frameworks	framework	NOUN
bjmsr-2223	362	52	and	and	CCONJ
bjmsr-2223	362	53	effective	effective	ADJ
bjmsr-2223	362	54	corporate	corporate	ADJ
bjmsr-2223	362	55	governance	governance	NOUN
bjmsr-2223	362	56	to	to	PART
bjmsr-2223	362	57	mitigate	mitigate	VERB
bjmsr-2223	362	58	these	these	DET
bjmsr-2223	362	59	practices	practice	NOUN
bjmsr-2223	362	60	.	.	PUNCT
bjmsr-2223	363	1	conclusions	conclusion	NOUN
bjmsr-2223	363	2	this	this	DET
bjmsr-2223	363	3	study	study	NOUN
bjmsr-2223	363	4	explores	explore	VERB
bjmsr-2223	363	5	the	the	DET
bjmsr-2223	363	6	relationship	relationship	NOUN
bjmsr-2223	363	7	between	between	ADP
bjmsr-2223	363	8	tax	tax	NOUN
bjmsr-2223	363	9	avoidance	avoidance	NOUN
bjmsr-2223	363	10	,	,	PUNCT
bjmsr-2223	363	11	measured	measure	VERB
bjmsr-2223	363	12	by	by	ADP
bjmsr-2223	363	13	the	the	DET
bjmsr-2223	363	14	effective	effective	ADJ
bjmsr-2223	363	15	tax	tax	NOUN
bjmsr-2223	363	16	rate	rate	NOUN
bjmsr-2223	363	17	(	(	PUNCT
bjmsr-2223	363	18	etr	etr	PROPN
bjmsr-2223	363	19	)	)	PUNCT
bjmsr-2223	363	20	,	,	PUNCT
bjmsr-2223	363	21	and	and	CCONJ
bjmsr-2223	363	22	earnings	earning	NOUN
bjmsr-2223	363	23	management	management	NOUN
bjmsr-2223	363	24	,	,	PUNCT
bjmsr-2223	363	25	measured	measure	VERB
bjmsr-2223	363	26	by	by	ADP
bjmsr-2223	363	27	discretionary	discretionary	ADJ
bjmsr-2223	363	28	accruals	accrual	NOUN
bjmsr-2223	363	29	(	(	PUNCT
bjmsr-2223	363	30	dem	dem	PROPN
bjmsr-2223	363	31	)	)	PUNCT
bjmsr-2223	363	32	,	,	PUNCT
bjmsr-2223	363	33	among	among	ADP
bjmsr-2223	363	34	malaysian	malaysian	ADJ
bjmsr-2223	363	35	public	public	ADJ
bjmsr-2223	363	36	firms	firm	NOUN
bjmsr-2223	363	37	while	while	SCONJ
bjmsr-2223	363	38	examining	examine	VERB
bjmsr-2223	363	39	the	the	DET
bjmsr-2223	363	40	impact	impact	NOUN
bjmsr-2223	363	41	of	of	ADP
bjmsr-2223	363	42	tax	tax	NOUN
bjmsr-2223	363	43	incentive	incentive	NOUN
bjmsr-2223	363	44	recipient	recipient	NOUN
bjmsr-2223	363	45	status	status	NOUN
bjmsr-2223	363	46	on	on	ADP
bjmsr-2223	363	47	this	this	DET
bjmsr-2223	363	48	relationship	relationship	NOUN
bjmsr-2223	363	49	.	.	PUNCT
bjmsr-2223	364	1	the	the	DET
bjmsr-2223	364	2	findings	finding	NOUN
bjmsr-2223	364	3	reveal	reveal	VERB
bjmsr-2223	364	4	a	a	DET
bjmsr-2223	364	5	significant	significant	ADJ
bjmsr-2223	364	6	negative	negative	ADJ
bjmsr-2223	364	7	relationship	relationship	NOUN
bjmsr-2223	364	8	between	between	ADP
bjmsr-2223	364	9	tax	tax	NOUN
bjmsr-2223	364	10	avoidance	avoidance	NOUN
bjmsr-2223	364	11	and	and	CCONJ
bjmsr-2223	364	12	earnings	earning	NOUN
bjmsr-2223	364	13	management	management	NOUN
bjmsr-2223	364	14	,	,	PUNCT
bjmsr-2223	364	15	suggesting	suggest	VERB
bjmsr-2223	364	16	that	that	SCONJ
bjmsr-2223	364	17	higher	high	ADJ
bjmsr-2223	364	18	tax	tax	NOUN
bjmsr-2223	364	19	avoidance	avoidance	NOUN
bjmsr-2223	364	20	is	be	AUX
bjmsr-2223	364	21	associated	associate	VERB
bjmsr-2223	364	22	with	with	ADP
bjmsr-2223	364	23	increased	increase	VERB
bjmsr-2223	364	24	earnings	earning	NOUN
bjmsr-2223	364	25	manipulation	manipulation	NOUN
bjmsr-2223	364	26	.	.	PUNCT
bjmsr-2223	365	1	this	this	PRON
bjmsr-2223	365	2	aligns	align	VERB
bjmsr-2223	365	3	with	with	ADP
bjmsr-2223	365	4	existing	exist	VERB
bjmsr-2223	365	5	literature	literature	NOUN
bjmsr-2223	365	6	indicating	indicate	VERB
bjmsr-2223	365	7	that	that	SCONJ
bjmsr-2223	365	8	tax	tax	NOUN
bjmsr-2223	365	9	avoidance	avoidance	NOUN
bjmsr-2223	365	10	strategies	strategy	NOUN
bjmsr-2223	365	11	allow	allow	VERB
bjmsr-2223	365	12	managers	manager	NOUN
bjmsr-2223	365	13	to	to	PART
bjmsr-2223	365	14	manipulate	manipulate	VERB
bjmsr-2223	365	15	financial	financial	ADJ
bjmsr-2223	365	16	outcomes	outcome	NOUN
bjmsr-2223	365	17	,	,	PUNCT
bjmsr-2223	365	18	thereby	thereby	ADV
bjmsr-2223	365	19	maximizing	maximize	VERB
bjmsr-2223	365	20	their	their	PRON
bjmsr-2223	365	21	utility	utility	NOUN
bjmsr-2223	365	22	at	at	ADP
bjmsr-2223	365	23	the	the	DET
bjmsr-2223	365	24	expense	expense	NOUN
bjmsr-2223	365	25	of	of	ADP
bjmsr-2223	365	26	shareholders	shareholder	NOUN
bjmsr-2223	365	27	.	.	PUNCT
bjmsr-2223	366	1	a	a	DET
bjmsr-2223	366	2	notable	notable	ADJ
bjmsr-2223	366	3	contribution	contribution	NOUN
bjmsr-2223	366	4	of	of	ADP
bjmsr-2223	366	5	this	this	DET
bjmsr-2223	366	6	study	study	NOUN
bjmsr-2223	366	7	is	be	AUX
bjmsr-2223	366	8	that	that	SCONJ
bjmsr-2223	366	9	firms	firm	NOUN
bjmsr-2223	366	10	receiving	receive	VERB
bjmsr-2223	366	11	tax	tax	NOUN
bjmsr-2223	366	12	incentives	incentive	NOUN
bjmsr-2223	366	13	are	be	AUX
bjmsr-2223	366	14	less	less	ADV
bjmsr-2223	366	15	likely	likely	ADJ
bjmsr-2223	366	16	to	to	PART
bjmsr-2223	366	17	engage	engage	VERB
bjmsr-2223	366	18	in	in	ADP
bjmsr-2223	366	19	earnings	earning	NOUN
bjmsr-2223	366	20	management	management	NOUN
bjmsr-2223	366	21	than	than	ADP
bjmsr-2223	366	22	non	non	NOUN
bjmsr-2223	366	23	-	-	NOUN
bjmsr-2223	366	24	recipients	recipient	NOUN
bjmsr-2223	366	25	.	.	PUNCT
bjmsr-2223	367	1	this	this	PRON
bjmsr-2223	367	2	suggests	suggest	VERB
bjmsr-2223	367	3	that	that	SCONJ
bjmsr-2223	367	4	tax	tax	NOUN
bjmsr-2223	367	5	incentives	incentive	NOUN
bjmsr-2223	367	6	deter	deter	VERB
bjmsr-2223	367	7	aggressive	aggressive	ADJ
bjmsr-2223	367	8	earnings	earning	NOUN
bjmsr-2223	367	9	management	management	NOUN
bjmsr-2223	367	10	due	due	ADP
bjmsr-2223	367	11	to	to	ADP
bjmsr-2223	367	12	increased	increase	VERB
bjmsr-2223	367	13	regulatory	regulatory	ADJ
bjmsr-2223	367	14	scrutiny	scrutiny	NOUN
bjmsr-2223	367	15	and	and	CCONJ
bjmsr-2223	367	16	compliance	compliance	NOUN
bjmsr-2223	367	17	requirements	requirement	NOUN
bjmsr-2223	367	18	.	.	PUNCT
bjmsr-2223	368	1	however	however	ADV
bjmsr-2223	368	2	,	,	PUNCT
bjmsr-2223	368	3	tax	tax	NOUN
bjmsr-2223	368	4	incentives	incentive	NOUN
bjmsr-2223	368	5	do	do	AUX
bjmsr-2223	368	6	not	not	PART
bjmsr-2223	368	7	significantly	significantly	ADV
bjmsr-2223	368	8	moderate	moderate	VERB
bjmsr-2223	368	9	the	the	DET
bjmsr-2223	368	10	relationship	relationship	NOUN
bjmsr-2223	368	11	between	between	ADP
bjmsr-2223	368	12	tax	tax	NOUN
bjmsr-2223	368	13	avoidance	avoidance	NOUN
bjmsr-2223	368	14	and	and	CCONJ
bjmsr-2223	368	15	earnings	earning	NOUN
bjmsr-2223	368	16	management	management	NOUN
bjmsr-2223	368	17	despite	despite	SCONJ
bjmsr-2223	368	18	this	this	DET
bjmsr-2223	368	19	deterrence	deterrence	NOUN
bjmsr-2223	368	20	.	.	PUNCT
bjmsr-2223	369	1	this	this	PRON
bjmsr-2223	369	2	indicates	indicate	VERB
bjmsr-2223	369	3	that	that	SCONJ
bjmsr-2223	369	4	other	other	ADJ
bjmsr-2223	369	5	pressures	pressure	NOUN
bjmsr-2223	369	6	,	,	PUNCT
bjmsr-2223	369	7	such	such	ADJ
bjmsr-2223	369	8	as	as	ADP
bjmsr-2223	369	9	regulatory	regulatory	ADJ
bjmsr-2223	369	10	scrutiny	scrutiny	NOUN
bjmsr-2223	369	11	and	and	CCONJ
bjmsr-2223	369	12	the	the	DET
bjmsr-2223	369	13	need	need	NOUN
bjmsr-2223	369	14	to	to	PART
bjmsr-2223	369	15	present	present	VERB
bjmsr-2223	369	16	favourable	favourable	ADJ
bjmsr-2223	369	17	financial	financial	ADJ
bjmsr-2223	369	18	outcomes	outcome	NOUN
bjmsr-2223	369	19	,	,	PUNCT
bjmsr-2223	369	20	continue	continue	VERB
bjmsr-2223	369	21	to	to	PART
bjmsr-2223	369	22	influence	influence	VERB
bjmsr-2223	369	23	managerial	managerial	ADJ
bjmsr-2223	369	24	behaviour	behaviour	NOUN
bjmsr-2223	369	25	.	.	PUNCT
bjmsr-2223	370	1	the	the	DET
bjmsr-2223	370	2	unique	unique	ADJ
bjmsr-2223	370	3	contribution	contribution	NOUN
bjmsr-2223	370	4	of	of	ADP
bjmsr-2223	370	5	this	this	DET
bjmsr-2223	370	6	paper	paper	NOUN
bjmsr-2223	370	7	lies	lie	VERB
bjmsr-2223	370	8	in	in	ADP
bjmsr-2223	370	9	its	its	PRON
bjmsr-2223	370	10	detailed	detailed	ADJ
bjmsr-2223	370	11	analysis	analysis	NOUN
bjmsr-2223	370	12	within	within	ADP
bjmsr-2223	370	13	the	the	DET
bjmsr-2223	370	14	unique	unique	ADJ
bjmsr-2223	370	15	setting	setting	NOUN
bjmsr-2223	370	16	of	of	ADP
bjmsr-2223	370	17	malaysian	malaysian	ADJ
bjmsr-2223	370	18	public	public	ADJ
bjmsr-2223	370	19	firms	firm	NOUN
bjmsr-2223	370	20	,	,	PUNCT
bjmsr-2223	370	21	explicitly	explicitly	ADV
bjmsr-2223	370	22	considering	consider	VERB
bjmsr-2223	370	23	the	the	DET
bjmsr-2223	370	24	tax	tax	NOUN
bjmsr-2223	370	25	incentive	incentive	NOUN
bjmsr-2223	370	26	recipients	recipient	NOUN
bjmsr-2223	370	27	'	'	PART
bjmsr-2223	370	28	status	status	NOUN
bjmsr-2223	370	29	data	datum	NOUN
bjmsr-2223	370	30	.	.	PUNCT
bjmsr-2223	371	1	this	this	DET
bjmsr-2223	371	2	context	context	NOUN
bjmsr-2223	371	3	provides	provide	VERB
bjmsr-2223	371	4	new	new	ADJ
bjmsr-2223	371	5	insights	insight	NOUN
bjmsr-2223	371	6	into	into	ADP
bjmsr-2223	371	7	how	how	SCONJ
bjmsr-2223	371	8	tax	tax	NOUN
bjmsr-2223	371	9	incentives	incentive	NOUN
bjmsr-2223	371	10	can	can	AUX
bjmsr-2223	371	11	influence	influence	VERB
bjmsr-2223	371	12	managerial	managerial	ADJ
bjmsr-2223	371	13	behaviour	behaviour	NOUN
bjmsr-2223	371	14	regarding	regard	VERB
bjmsr-2223	371	15	earnings	earning	NOUN
bjmsr-2223	371	16	management	management	NOUN
bjmsr-2223	371	17	and	and	CCONJ
bjmsr-2223	371	18	tax	tax	NOUN
bjmsr-2223	371	19	avoidance	avoidance	NOUN
bjmsr-2223	371	20	.	.	PUNCT
bjmsr-2223	372	1	the	the	DET
bjmsr-2223	372	2	study	study	NOUN
bjmsr-2223	372	3	provides	provide	VERB
bjmsr-2223	372	4	empirical	empirical	ADJ
bjmsr-2223	372	5	evidence	evidence	NOUN
bjmsr-2223	372	6	that	that	SCONJ
bjmsr-2223	372	7	,	,	PUNCT
bjmsr-2223	372	8	while	while	SCONJ
bjmsr-2223	372	9	tax	tax	NOUN
bjmsr-2223	372	10	incentives	incentive	NOUN
bjmsr-2223	372	11	can	can	AUX
bjmsr-2223	372	12	reduce	reduce	VERB
bjmsr-2223	372	13	earnings	earning	NOUN
bjmsr-2223	372	14	management	management	NOUN
bjmsr-2223	372	15	,	,	PUNCT
bjmsr-2223	372	16	they	they	PRON
bjmsr-2223	372	17	must	must	AUX
bjmsr-2223	372	18	be	be	AUX
bjmsr-2223	372	19	sufficiently	sufficiently	ADV
bjmsr-2223	372	20	strong	strong	ADJ
bjmsr-2223	372	21	to	to	PART
bjmsr-2223	372	22	discourage	discourage	VERB
bjmsr-2223	372	23	the	the	DET
bjmsr-2223	372	24	practice	practice	NOUN
bjmsr-2223	372	25	entirely	entirely	ADV
bjmsr-2223	372	26	when	when	SCONJ
bjmsr-2223	372	27	firms	firm	NOUN
bjmsr-2223	372	28	face	face	VERB
bjmsr-2223	372	29	significant	significant	ADJ
bjmsr-2223	372	30	pressures	pressure	NOUN
bjmsr-2223	372	31	to	to	PART
bjmsr-2223	372	32	reduce	reduce	VERB
bjmsr-2223	372	33	tax	tax	NOUN
bjmsr-2223	372	34	burdens	burden	NOUN
bjmsr-2223	372	35	and	and	CCONJ
bjmsr-2223	372	36	manage	manage	VERB
bjmsr-2223	372	37	earnings	earning	NOUN
bjmsr-2223	372	38	.	.	PUNCT
bjmsr-2223	373	1	the	the	DET
bjmsr-2223	373	2	theoretical	theoretical	ADJ
bjmsr-2223	373	3	implications	implication	NOUN
bjmsr-2223	373	4	of	of	ADP
bjmsr-2223	373	5	this	this	DET
bjmsr-2223	373	6	study	study	NOUN
bjmsr-2223	373	7	suggest	suggest	VERB
bjmsr-2223	373	8	that	that	SCONJ
bjmsr-2223	373	9	while	while	SCONJ
bjmsr-2223	373	10	tax	tax	NOUN
bjmsr-2223	373	11	incentives	incentive	NOUN
bjmsr-2223	373	12	can	can	AUX
bjmsr-2223	373	13	reduce	reduce	VERB
bjmsr-2223	373	14	earnings	earning	NOUN
bjmsr-2223	373	15	manipulation	manipulation	NOUN
bjmsr-2223	373	16	to	to	ADP
bjmsr-2223	373	17	some	some	DET
bjmsr-2223	373	18	extent	extent	NOUN
bjmsr-2223	373	19	,	,	PUNCT
bjmsr-2223	373	20	they	they	PRON
bjmsr-2223	373	21	are	be	AUX
bjmsr-2223	373	22	not	not	PART
bjmsr-2223	373	23	a	a	DET
bjmsr-2223	373	24	potent	potent	ADJ
bjmsr-2223	373	25	remedy	remedy	NOUN
bjmsr-2223	373	26	for	for	ADP
bjmsr-2223	373	27	mitigating	mitigate	VERB
bjmsr-2223	373	28	the	the	DET
bjmsr-2223	373	29	adverse	adverse	ADJ
bjmsr-2223	373	30	effects	effect	NOUN
bjmsr-2223	373	31	of	of	ADP
bjmsr-2223	373	32	tax	tax	NOUN
bjmsr-2223	373	33	avoidance	avoidance	NOUN
bjmsr-2223	373	34	in	in	ADP
bjmsr-2223	373	35	influencing	influence	VERB
bjmsr-2223	373	36	earnings	earning	NOUN
bjmsr-2223	373	37	management	management	NOUN
bjmsr-2223	373	38	.	.	PUNCT
bjmsr-2223	374	1	from	from	ADP
bjmsr-2223	374	2	a	a	DET
bjmsr-2223	374	3	managerial	managerial	ADJ
bjmsr-2223	374	4	perspective	perspective	NOUN
bjmsr-2223	374	5	,	,	PUNCT
bjmsr-2223	374	6	the	the	DET
bjmsr-2223	374	7	findings	finding	NOUN
bjmsr-2223	374	8	highlight	highlight	VERB
bjmsr-2223	374	9	the	the	DET
bjmsr-2223	374	10	need	need	NOUN
bjmsr-2223	374	11	for	for	ADP
bjmsr-2223	374	12	robust	robust	ADJ
bjmsr-2223	374	13	regulatory	regulatory	ADJ
bjmsr-2223	374	14	frameworks	framework	NOUN
bjmsr-2223	374	15	and	and	CCONJ
bjmsr-2223	374	16	effective	effective	ADJ
bjmsr-2223	374	17	corporate	corporate	ADJ
bjmsr-2223	374	18	governance	governance	NOUN
bjmsr-2223	374	19	mechanisms	mechanism	NOUN
bjmsr-2223	374	20	to	to	PART
bjmsr-2223	374	21	control	control	VERB
bjmsr-2223	374	22	managerial	managerial	ADJ
bjmsr-2223	374	23	behaviour	behaviour	NOUN
bjmsr-2223	374	24	and	and	CCONJ
bjmsr-2223	374	25	enhance	enhance	VERB
bjmsr-2223	374	26	the	the	DET
bjmsr-2223	374	27	transparency	transparency	NOUN
bjmsr-2223	374	28	and	and	CCONJ
bjmsr-2223	374	29	reliability	reliability	NOUN
bjmsr-2223	374	30	of	of	ADP
bjmsr-2223	374	31	financial	financial	ADJ
bjmsr-2223	374	32	reporting	reporting	NOUN
bjmsr-2223	374	33	.	.	PUNCT
bjmsr-2223	375	1	policymakers	policymaker	NOUN
bjmsr-2223	375	2	should	should	AUX
bjmsr-2223	375	3	carefully	carefully	ADV
bjmsr-2223	375	4	design	design	VERB
bjmsr-2223	375	5	tax	tax	NOUN
bjmsr-2223	375	6	policies	policy	NOUN
bjmsr-2223	375	7	that	that	PRON
bjmsr-2223	375	8	balance	balance	VERB
bjmsr-2223	375	9	promoting	promote	VERB
bjmsr-2223	375	10	economic	economic	ADJ
bjmsr-2223	375	11	growth	growth	NOUN
bjmsr-2223	375	12	with	with	ADP
bjmsr-2223	375	13	the	the	DET
bjmsr-2223	375	14	need	need	NOUN
bjmsr-2223	375	15	for	for	ADP
bjmsr-2223	375	16	financial	financial	ADJ
bjmsr-2223	375	17	integrity	integrity	NOUN
bjmsr-2223	375	18	.	.	PUNCT
bjmsr-2223	376	1	this	this	DET
bjmsr-2223	376	2	study	study	NOUN
bjmsr-2223	376	3	's	's	PART
bjmsr-2223	376	4	limitations	limitation	NOUN
bjmsr-2223	376	5	include	include	VERB
bjmsr-2223	376	6	its	its	PRON
bjmsr-2223	376	7	focus	focus	NOUN
bjmsr-2223	376	8	on	on	ADP
bjmsr-2223	376	9	malaysian	malaysian	ADJ
bjmsr-2223	376	10	public	public	ADJ
bjmsr-2223	376	11	firms	firm	NOUN
bjmsr-2223	376	12	,	,	PUNCT
bjmsr-2223	376	13	which	which	PRON
bjmsr-2223	376	14	may	may	AUX
bjmsr-2223	376	15	limit	limit	VERB
bjmsr-2223	376	16	the	the	DET
bjmsr-2223	376	17	generalizability	generalizability	NOUN
bjmsr-2223	376	18	of	of	ADP
bjmsr-2223	376	19	the	the	DET
bjmsr-2223	376	20	findings	finding	NOUN
bjmsr-2223	376	21	to	to	ADP
bjmsr-2223	376	22	other	other	ADJ
bjmsr-2223	376	23	contexts	contexts	NOUN
bjmsr-2223	376	24	.	.	PUNCT
bjmsr-2223	377	1	additionally	additionally	ADV
bjmsr-2223	377	2	,	,	PUNCT
bjmsr-2223	377	3	the	the	DET
bjmsr-2223	377	4	study	study	NOUN
bjmsr-2223	377	5	does	do	AUX
bjmsr-2223	377	6	not	not	PART
bjmsr-2223	377	7	account	account	VERB
bjmsr-2223	377	8	for	for	ADP
bjmsr-2223	377	9	potential	potential	ADJ
bjmsr-2223	377	10	industry	industry	NOUN
bjmsr-2223	377	11	-	-	PUNCT
bjmsr-2223	377	12	specific	specific	ADJ
bjmsr-2223	377	13	effects	effect	NOUN
bjmsr-2223	377	14	or	or	CCONJ
bjmsr-2223	377	15	differences	difference	NOUN
bjmsr-2223	377	16	in	in	ADP
bjmsr-2223	377	17	corporate	corporate	ADJ
bjmsr-2223	377	18	governance	governance	NOUN
bjmsr-2223	377	19	practices	practice	NOUN
bjmsr-2223	377	20	across	across	ADP
bjmsr-2223	377	21	firms	firm	NOUN
bjmsr-2223	377	22	.	.	PUNCT
bjmsr-2223	378	1	future	future	ADJ
bjmsr-2223	378	2	research	research	NOUN
bjmsr-2223	378	3	could	could	AUX
bjmsr-2223	378	4	address	address	VERB
bjmsr-2223	378	5	these	these	DET
bjmsr-2223	378	6	limitations	limitation	NOUN
bjmsr-2223	378	7	by	by	ADP
bjmsr-2223	378	8	exploring	explore	VERB
bjmsr-2223	378	9	the	the	DET
bjmsr-2223	378	10	relationship	relationship	NOUN
bjmsr-2223	378	11	between	between	ADP
bjmsr-2223	378	12	tax	tax	NOUN
bjmsr-2223	378	13	avoidance	avoidance	NOUN
bjmsr-2223	378	14	and	and	CCONJ
bjmsr-2223	378	15	earnings	earning	NOUN
bjmsr-2223	378	16	management	management	NOUN
bjmsr-2223	378	17	in	in	ADP
bjmsr-2223	378	18	different	different	ADJ
bjmsr-2223	378	19	countries	country	NOUN
bjmsr-2223	378	20	and	and	CCONJ
bjmsr-2223	378	21	industries	industry	NOUN
bjmsr-2223	378	22	.	.	PUNCT
bjmsr-2223	379	1	longitudinal	longitudinal	ADJ
bjmsr-2223	379	2	studies	study	NOUN
bjmsr-2223	379	3	also	also	ADV
bjmsr-2223	379	4	provide	provide	VERB
bjmsr-2223	379	5	insights	insight	NOUN
bjmsr-2223	379	6	into	into	ADP
bjmsr-2223	379	7	how	how	SCONJ
bjmsr-2223	379	8	changes	change	NOUN
bjmsr-2223	379	9	in	in	ADP
bjmsr-2223	379	10	tax	tax	NOUN
bjmsr-2223	379	11	policies	policy	NOUN
bjmsr-2223	379	12	and	and	CCONJ
bjmsr-2223	379	13	economic	economic	ADJ
bjmsr-2223	379	14	conditions	condition	NOUN
bjmsr-2223	379	15	influence	influence	VERB
bjmsr-2223	379	16	this	this	DET
bjmsr-2223	379	17	relationship	relationship	NOUN
bjmsr-2223	379	18	over	over	ADP
bjmsr-2223	379	19	time	time	NOUN
bjmsr-2223	379	20	.	.	PUNCT
bjmsr-2223	380	1	author	author	NOUN
bjmsr-2223	380	2	contributions	contribution	NOUN
bjmsr-2223	380	3	:	:	PUNCT
bjmsr-2223	380	4	conceptualization	conceptualization	NOUN
bjmsr-2223	380	5	,	,	PUNCT
bjmsr-2223	380	6	s.m.a	s.m.a	NOUN
bjmsr-2223	380	7	.	.	PROPN
bjmsr-2223	380	8	,	,	PUNCT
bjmsr-2223	380	9	m.n	m.n	PROPN
bjmsr-2223	380	10	.	.	PROPN
bjmsr-2223	380	11	and	and	CCONJ
bjmsr-2223	380	12	n.j	n.j	PROPN
bjmsr-2223	380	13	.	.	PROPN
bjmsr-2223	380	14	;	;	PUNCT
bjmsr-2223	380	15	methodology	methodology	NOUN
bjmsr-2223	380	16	,	,	PUNCT
bjmsr-2223	380	17	m.b	m.b	PROPN
bjmsr-2223	380	18	.	.	PROPN
bjmsr-2223	380	19	;	;	PUNCT
bjmsr-2223	380	20	software	software	NOUN
bjmsr-2223	380	21	,	,	PUNCT
bjmsr-2223	380	22	m.b	m.b	PROPN
bjmsr-2223	380	23	.	.	PROPN
bjmsr-2223	380	24	;	;	PUNCT
bjmsr-2223	381	1	validation	validation	NOUN
bjmsr-2223	381	2	,	,	PUNCT
bjmsr-2223	381	3	s.m.a	s.m.a	PROPN
bjmsr-2223	381	4	.	.	PROPN
bjmsr-2223	381	5	,	,	PUNCT
bjmsr-2223	381	6	m.n	m.n	PROPN
bjmsr-2223	381	7	.	.	PROPN
bjmsr-2223	381	8	and	and	CCONJ
bjmsr-2223	381	9	n.j	n.j	PROPN
bjmsr-2223	381	10	.	.	PROPN
bjmsr-2223	381	11	;	;	PUNCT
bjmsr-2223	381	12	formal	formal	ADJ
bjmsr-2223	381	13	analysis	analysis	NOUN
bjmsr-2223	381	14	,	,	PUNCT
bjmsr-2223	381	15	s.m.a	s.m.a	PROPN
bjmsr-2223	381	16	.	.	PROPN
bjmsr-2223	381	17	,	,	PUNCT
bjmsr-2223	381	18	m.n	m.n	PROPN
bjmsr-2223	381	19	.	.	PROPN
bjmsr-2223	381	20	and	and	CCONJ
bjmsr-2223	381	21	n.j	n.j	PROPN
bjmsr-2223	381	22	.	.	PROPN
bjmsr-2223	381	23	;	;	PUNCT
bjmsr-2223	381	24	investigation	investigation	NOUN
bjmsr-2223	381	25	,	,	PUNCT
bjmsr-2223	381	26	s.m.a	s.m.a	PROPN
bjmsr-2223	381	27	.	.	PROPN
bjmsr-2223	381	28	,	,	PUNCT
bjmsr-2223	381	29	m.n	m.n	PROPN
bjmsr-2223	381	30	.	.	PROPN
bjmsr-2223	381	31	and	and	CCONJ
bjmsr-2223	381	32	n.j	n.j	PROPN
bjmsr-2223	381	33	.	.	PROPN
bjmsr-2223	381	34	;	;	PUNCT
bjmsr-2223	381	35	resources	resource	NOUN
bjmsr-2223	381	36	,	,	PUNCT
bjmsr-2223	381	37	s.m.a	s.m.a	PROPN
bjmsr-2223	381	38	.	.	PROPN
bjmsr-2223	381	39	,	,	PUNCT
bjmsr-2223	381	40	m.n	m.n	PROPN
bjmsr-2223	381	41	.	.	PROPN
bjmsr-2223	381	42	and	and	CCONJ
bjmsr-2223	381	43	n.j	n.j	PROPN
bjmsr-2223	381	44	.	.	PROPN
bjmsr-2223	381	45	;	;	PUNCT
bjmsr-2223	381	46	data	datum	NOUN
bjmsr-2223	381	47	curation	curation	NOUN
bjmsr-2223	381	48	,	,	PUNCT
bjmsr-2223	381	49	s.m.a	s.m.a	PROPN
bjmsr-2223	381	50	.	.	PROPN
bjmsr-2223	381	51	,	,	PUNCT
bjmsr-2223	381	52	writing	write	VERB
bjmsr-2223	381	53	–	–	PUNCT
bjmsr-2223	381	54	original	original	ADJ
bjmsr-2223	381	55	draft	draft	NOUN
bjmsr-2223	381	56	preparation	preparation	NOUN
bjmsr-2223	381	57	,	,	PUNCT
bjmsr-2223	381	58	s.m.a	s.m.a	PROPN
bjmsr-2223	381	59	.	.	PROPN
bjmsr-2223	381	60	,	,	PUNCT
bjmsr-2223	381	61	m.n	m.n	PROPN
bjmsr-2223	381	62	.	.	PROPN
bjmsr-2223	381	63	and	and	CCONJ
bjmsr-2223	381	64	n.j	n.j	PROPN
bjmsr-2223	381	65	.	.	PROPN
bjmsr-2223	381	66	;	;	PUNCT
bjmsr-2223	381	67	writing	write	VERB
bjmsr-2223	381	68	–	–	PUNCT
bjmsr-2223	381	69	review	review	NOUN
bjmsr-2223	381	70	&	&	CCONJ
bjmsr-2223	381	71	editing	editing	NOUN
bjmsr-2223	381	72	,	,	PUNCT
bjmsr-2223	381	73	s.m.a	s.m.a	PROPN
bjmsr-2223	381	74	.	.	PROPN
bjmsr-2223	381	75	,	,	PUNCT
bjmsr-2223	381	76	m.n	m.n	PROPN
bjmsr-2223	381	77	.	.	PROPN
bjmsr-2223	381	78	and	and	CCONJ
bjmsr-2223	381	79	n.j	n.j	PROPN
bjmsr-2223	381	80	.	.	PROPN
bjmsr-2223	381	81	;	;	PUNCT
bjmsr-2223	381	82	visualization	visualization	NOUN
bjmsr-2223	381	83	,	,	PUNCT
bjmsr-2223	381	84	s.m.a	s.m.a	NOUN
bjmsr-2223	381	85	.	.	PUNCT
bjmsr-2223	381	86	;	;	PUNCT
bjmsr-2223	381	87	supervision	supervision	NOUN
bjmsr-2223	381	88	,	,	PUNCT
bjmsr-2223	381	89	s.m.a	s.m.a	PROPN
bjmsr-2223	381	90	.	.	PUNCT
bjmsr-2223	381	91	;	;	PUNCT
bjmsr-2223	381	92	project	project	NOUN
bjmsr-2223	381	93	administration	administration	NOUN
bjmsr-2223	381	94	,	,	PUNCT
bjmsr-2223	381	95	s.m.a	s.m.a	PROPN
bjmsr-2223	381	96	.	.	PUNCT
bjmsr-2223	381	97	;	;	PUNCT
bjmsr-2223	381	98	funding	funding	NOUN
bjmsr-2223	381	99	acquisition	acquisition	NOUN
bjmsr-2223	381	100	,	,	PUNCT
bjmsr-2223	381	101	s.m.a	s.m.a	PROPN
bjmsr-2223	381	102	.	.	PROPN
bjmsr-2223	381	103	,	,	PUNCT
bjmsr-2223	381	104	m.n	m.n	PROPN
bjmsr-2223	381	105	.	.	PROPN
bjmsr-2223	381	106	and	and	CCONJ
bjmsr-2223	381	107	n.j	n.j	PROPN
bjmsr-2223	381	108	.	.	PROPN
bjmsr-2223	381	109	author	author	NOUN
bjmsr-2223	381	110	has	have	AUX
bjmsr-2223	381	111	read	read	VERB
bjmsr-2223	381	112	and	and	CCONJ
bjmsr-2223	381	113	agreed	agree	VERB
bjmsr-2223	381	114	to	to	ADP
bjmsr-2223	381	115	the	the	DET
bjmsr-2223	381	116	published	publish	VERB
bjmsr-2223	381	117	version	version	NOUN
bjmsr-2223	381	118	of	of	ADP
bjmsr-2223	381	119	the	the	DET
bjmsr-2223	381	120	manuscript	manuscript	NOUN
bjmsr-2223	381	121	.	.	PUNCT
bjmsr-2223	382	1	institutional	institutional	ADJ
bjmsr-2223	382	2	review	review	PROPN
bjmsr-2223	382	3	board	board	NOUN
bjmsr-2223	382	4	statement	statement	NOUN
bjmsr-2223	382	5	:	:	PUNCT
bjmsr-2223	382	6	ethical	ethical	ADJ
bjmsr-2223	382	7	review	review	NOUN
bjmsr-2223	382	8	and	and	CCONJ
bjmsr-2223	382	9	approval	approval	NOUN
bjmsr-2223	382	10	were	be	AUX
bjmsr-2223	382	11	waived	waive	VERB
bjmsr-2223	382	12	for	for	ADP
bjmsr-2223	382	13	this	this	DET
bjmsr-2223	382	14	study	study	NOUN
bjmsr-2223	382	15	because	because	SCONJ
bjmsr-2223	382	16	the	the	DET
bjmsr-2223	382	17	research	research	NOUN
bjmsr-2223	382	18	does	do	AUX
bjmsr-2223	382	19	not	not	PART
bjmsr-2223	382	20	involve	involve	VERB
bjmsr-2223	382	21	vulnerable	vulnerable	ADJ
bjmsr-2223	382	22	groups	group	NOUN
bjmsr-2223	382	23	or	or	CCONJ
bjmsr-2223	382	24	sensitive	sensitive	ADJ
bjmsr-2223	382	25	issues	issue	NOUN
bjmsr-2223	382	26	.	.	PUNCT
bjmsr-2223	383	1	funding	funding	NOUN
bjmsr-2223	383	2	:	:	PUNCT
bjmsr-2223	383	3	the	the	DET
bjmsr-2223	383	4	authors	author	NOUN
bjmsr-2223	383	5	received	receive	VERB
bjmsr-2223	383	6	no	no	DET
bjmsr-2223	383	7	direct	direct	ADJ
bjmsr-2223	383	8	funding	funding	NOUN
bjmsr-2223	383	9	for	for	ADP
bjmsr-2223	383	10	this	this	DET
bjmsr-2223	383	11	research	research	NOUN
bjmsr-2223	383	12	.	.	PUNCT
bjmsr-2223	384	1	acknowledgments	acknowledgment	NOUN
bjmsr-2223	384	2	:	:	PUNCT
bjmsr-2223	384	3	not	not	PART
bjmsr-2223	384	4	applicable	applicable	ADJ
bjmsr-2223	384	5	.	.	PUNCT
bjmsr-2223	385	1	informed	informed	ADJ
bjmsr-2223	385	2	consent	consent	NOUN
bjmsr-2223	385	3	statement	statement	NOUN
bjmsr-2223	385	4	:	:	PUNCT
bjmsr-2223	385	5	informed	inform	VERB
bjmsr-2223	385	6	consent	consent	NOUN
bjmsr-2223	385	7	was	be	AUX
bjmsr-2223	385	8	obtained	obtain	VERB
bjmsr-2223	385	9	from	from	ADP
bjmsr-2223	385	10	all	all	DET
bjmsr-2223	385	11	subjects	subject	NOUN
bjmsr-2223	385	12	involved	involve	VERB
bjmsr-2223	385	13	in	in	ADP
bjmsr-2223	385	14	the	the	DET
bjmsr-2223	385	15	study	study	NOUN
bjmsr-2223	385	16	.	.	PUNCT
bjmsr-2223	386	1	data	datum	NOUN
bjmsr-2223	386	2	availability	availability	NOUN
bjmsr-2223	386	3	statement	statement	NOUN
bjmsr-2223	386	4	:	:	PUNCT
bjmsr-2223	386	5	the	the	DET
bjmsr-2223	386	6	data	datum	NOUN
bjmsr-2223	386	7	presented	present	VERB
bjmsr-2223	386	8	in	in	ADP
bjmsr-2223	386	9	this	this	DET
bjmsr-2223	386	10	study	study	NOUN
bjmsr-2223	386	11	are	be	AUX
bjmsr-2223	386	12	available	available	ADJ
bjmsr-2223	386	13	upon	upon	SCONJ
bjmsr-2223	386	14	request	request	NOUN
bjmsr-2223	386	15	from	from	ADP
bjmsr-2223	386	16	the	the	DET
bjmsr-2223	386	17	corresponding	corresponding	ADJ
bjmsr-2223	386	18	author	author	NOUN
bjmsr-2223	386	19	.	.	PUNCT
bjmsr-2223	387	1	due	due	ADP
bjmsr-2223	387	2	to	to	ADP
bjmsr-2223	387	3	restrictions	restriction	NOUN
bjmsr-2223	387	4	,	,	PUNCT
bjmsr-2223	387	5	they	they	PRON
bjmsr-2223	387	6	are	be	AUX
bjmsr-2223	387	7	not	not	PART
bjmsr-2223	387	8	publicly	publicly	ADV
bjmsr-2223	387	9	available	available	ADJ
bjmsr-2223	387	10	.	.	PUNCT
bjmsr-2223	388	1	conflicts	conflict	NOUN
bjmsr-2223	388	2	of	of	ADP
bjmsr-2223	388	3	interest	interest	NOUN
bjmsr-2223	388	4	:	:	PUNCT
bjmsr-2223	388	5	the	the	DET
bjmsr-2223	388	6	authors	author	NOUN
bjmsr-2223	388	7	declare	declare	VERB
bjmsr-2223	388	8	no	no	DET
bjmsr-2223	388	9	conflict	conflict	NOUN
bjmsr-2223	388	10	of	of	ADP
bjmsr-2223	388	11	interest	interest	NOUN
bjmsr-2223	388	12	.	.	PUNCT
bjmsr-2223	389	1	references	reference	NOUN
bjmsr-2223	389	2	ardyansah	ardyansah	PROPN
bjmsr-2223	389	3	,	,	PUNCT
bjmsr-2223	389	4	d.	d.	PROPN
bjmsr-2223	389	5	,	,	PUNCT
bjmsr-2223	389	6	&	&	CCONJ
bjmsr-2223	389	7	zulaikha	zulaikha	PROPN
bjmsr-2223	389	8	,	,	PUNCT
bjmsr-2223	389	9	z.	z.	PROPN
bjmsr-2223	389	10	(	(	PUNCT
bjmsr-2223	389	11	2014	2014	NUM
bjmsr-2223	389	12	)	)	PUNCT
bjmsr-2223	389	13	.	.	PUNCT
bjmsr-2223	390	1	pengaruh	pengaruh	NOUN
bjmsr-2223	390	2	size	size	NOUN
bjmsr-2223	390	3	,	,	PUNCT
bjmsr-2223	390	4	leverage	leverage	NOUN
bjmsr-2223	390	5	,	,	PUNCT
bjmsr-2223	390	6	profitability	profitability	NOUN
bjmsr-2223	390	7	,	,	PUNCT
bjmsr-2223	390	8	capital	capital	NOUN
bjmsr-2223	390	9	intensity	intensity	NOUN
bjmsr-2223	390	10	ratio	ratio	PROPN
bjmsr-2223	390	11	dan	dan	PROPN
bjmsr-2223	390	12	komisaris	komisaris	PROPN
bjmsr-2223	390	13	independen	independen	PROPN
bjmsr-2223	390	14	terhadap	terhadap	PROPN
bjmsr-2223	390	15	effective	effective	ADJ
bjmsr-2223	390	16	tax	tax	NOUN
bjmsr-2223	390	17	rate	rate	NOUN
bjmsr-2223	390	18	(	(	PUNCT
bjmsr-2223	390	19	etr	etr	PROPN
bjmsr-2223	390	20	)	)	PUNCT
bjmsr-2223	390	21	.	.	PUNCT
bjmsr-2223	391	1	diponegoro	diponegoro	PROPN
bjmsr-2223	391	2	journal	journal	PROPN
bjmsr-2223	391	3	of	of	ADP
bjmsr-2223	391	4	accounting	accounting	NOUN
bjmsr-2223	391	5	,	,	PUNCT
bjmsr-2223	391	6	3(2	3(2	NUM
bjmsr-2223	391	7	)	)	PUNCT
bjmsr-2223	391	8	,	,	PUNCT
bjmsr-2223	391	9	371	371	NUM
bjmsr-2223	391	10	-	-	SYM
bjmsr-2223	391	11	379	379	NUM
bjmsr-2223	391	12	.	.	PUNCT
bjmsr-2223	392	1	retrieved	retrieve	VERB
bjmsr-2223	392	2	from	from	ADP
bjmsr-2223	392	3	https://ejournal3.undip.ac.id/index.php/accounting/article/view/6110	https://ejournal3.undip.ac.id/index.php/accounting/article/view/6110	PROPN
bjmsr-2223	392	4	armstrong	armstrong	PROPN
bjmsr-2223	392	5	,	,	PUNCT
bjmsr-2223	392	6	c.	c.	PROPN
bjmsr-2223	392	7	,	,	PUNCT
bjmsr-2223	392	8	foster	foster	PROPN
bjmsr-2223	392	9	,	,	PUNCT
bjmsr-2223	392	10	g.	g.	PROPN
bjmsr-2223	392	11	,	,	PUNCT
bjmsr-2223	392	12	&	&	CCONJ
bjmsr-2223	392	13	taylor	taylor	PROPN
bjmsr-2223	392	14	,	,	PUNCT
bjmsr-2223	392	15	d.	d.	PROPN
bjmsr-2223	392	16	(	(	PUNCT
bjmsr-2223	392	17	2016	2016	NUM
bjmsr-2223	392	18	)	)	PUNCT
bjmsr-2223	392	19	.	.	PUNCT
bjmsr-2223	393	1	abnormal	abnormal	ADJ
bjmsr-2223	393	2	accruals	accrual	NOUN
bjmsr-2223	393	3	in	in	ADP
bjmsr-2223	393	4	newly	newly	ADV
bjmsr-2223	393	5	public	public	ADJ
bjmsr-2223	393	6	companies	company	NOUN
bjmsr-2223	393	7	:	:	PUNCT
bjmsr-2223	393	8	opportunistic	opportunistic	ADJ
bjmsr-2223	393	9	misreporting	misreporting	NOUN
bjmsr-2223	393	10	or	or	CCONJ
bjmsr-2223	393	11	economic	economic	ADJ
bjmsr-2223	393	12	activity	activity	NOUN
bjmsr-2223	393	13	?	?	PUNCT
bjmsr-2223	394	1	management	management	NOUN
bjmsr-2223	394	2	science	science	NOUN
bjmsr-2223	394	3	,	,	PUNCT
bjmsr-2223	394	4	62(5	62(5	NOUN
bjmsr-2223	394	5	)	)	PUNCT
bjmsr-2223	394	6	,	,	PUNCT
bjmsr-2223	394	7	1316–1338	1316–1338	NUM
bjmsr-2223	394	8	.	.	PUNCT
bjmsr-2223	395	1	https://doi.org/10.1287/mnsc.2015.2179	https://doi.org/10.1287/mnsc.2015.2179	PROPN
bjmsr-2223	395	2	augustine	augustine	PROPN
bjmsr-2223	395	3	,	,	PUNCT
bjmsr-2223	395	4	y.	y.	PROPN
bjmsr-2223	395	5	,	,	PUNCT
bjmsr-2223	395	6	&	&	CCONJ
bjmsr-2223	395	7	dwianika	dwianika	PROPN
bjmsr-2223	395	8	,	,	PUNCT
bjmsr-2223	395	9	a.	a.	NOUN
bjmsr-2223	395	10	(	(	PUNCT
bjmsr-2223	395	11	2019	2019	NUM
bjmsr-2223	395	12	)	)	PUNCT
bjmsr-2223	395	13	.	.	PUNCT
bjmsr-2223	396	1	earnings	earning	NOUN
bjmsr-2223	396	2	management	management	NOUN
bjmsr-2223	396	3	in	in	ADP
bjmsr-2223	396	4	indonesia	indonesia	PROPN
bjmsr-2223	396	5	:	:	PUNCT
bjmsr-2223	396	6	determinant	determinant	ADJ
bjmsr-2223	396	7	of	of	ADP
bjmsr-2223	396	8	company	company	NOUN
bjmsr-2223	396	9	size	size	NOUN
bjmsr-2223	396	10	,	,	PUNCT
bjmsr-2223	396	11	structure	structure	NOUN
bjmsr-2223	396	12	of	of	ADP
bjmsr-2223	396	13	managerial	managerial	ADJ
bjmsr-2223	396	14	ownership	ownership	NOUN
bjmsr-2223	396	15	and	and	CCONJ
bjmsr-2223	396	16	profitability	profitability	NOUN
bjmsr-2223	396	17	on	on	ADP
bjmsr-2223	396	18	earnings	earning	NOUN
bjmsr-2223	396	19	management	management	NOUN
bjmsr-2223	396	20	with	with	ADP
bjmsr-2223	396	21	asymmetry	asymmetry	NOUN
bjmsr-2223	396	22	information	information	NOUN
bjmsr-2223	396	23	and	and	CCONJ
bjmsr-2223	396	24	green	green	ADJ
bjmsr-2223	396	25	intellectual	intellectual	ADJ
bjmsr-2223	396	26	capital	capital	NOUN
bjmsr-2223	396	27	as	as	ADP
bjmsr-2223	396	28	moderating	moderate	VERB
bjmsr-2223	396	29	variables	variable	NOUN
bjmsr-2223	396	30	.	.	PUNCT
bjmsr-2223	397	1	south	south	PROPN
bjmsr-2223	397	2	east	east	PROPN
bjmsr-2223	397	3	asia	asia	PROPN
bjmsr-2223	397	4	journal	journal	PROPN
bjmsr-2223	397	5	of	of	ADP
bjmsr-2223	397	6	contemporary	contemporary	PROPN
bjmsr-2223	397	7	business	business	NOUN
bjmsr-2223	397	8	,	,	PUNCT
bjmsr-2223	397	9	economics	economic	NOUN
bjmsr-2223	397	10	and	and	CCONJ
bjmsr-2223	397	11	law	law	NOUN
bjmsr-2223	397	12	,	,	PUNCT
bjmsr-2223	397	13	19(5	19(5	NUM
bjmsr-2223	397	14	)	)	PUNCT
bjmsr-2223	397	15	,	,	PUNCT
bjmsr-2223	397	16	176	176	NUM
bjmsr-2223	397	17	-	-	SYM
bjmsr-2223	397	18	188	188	NUM
bjmsr-2223	397	19	.	.	PUNCT
bjmsr-2223	398	1	akter	akter	NOUN
bjmsr-2223	398	2	,	,	PUNCT
bjmsr-2223	398	3	m.	m.	NOUN
bjmsr-2223	398	4	(	(	PUNCT
bjmsr-2223	398	5	2021	2021	NUM
bjmsr-2223	398	6	)	)	PUNCT
bjmsr-2223	398	7	.	.	PUNCT
bjmsr-2223	399	1	impact	impact	NOUN
bjmsr-2223	399	2	of	of	ADP
bjmsr-2223	399	3	covid-19	covid-19	PROPN
bjmsr-2223	399	4	on	on	ADP
bjmsr-2223	399	5	the	the	DET
bjmsr-2223	399	6	overall	overall	ADJ
bjmsr-2223	399	7	sector	sector	NOUN
bjmsr-2223	399	8	of	of	ADP
bjmsr-2223	399	9	bangladesh	bangladesh	NOUN
bjmsr-2223	399	10	economy	economy	NOUN
bjmsr-2223	399	11	:	:	PUNCT
bjmsr-2223	399	12	an	an	DET
bjmsr-2223	399	13	overview	overview	NOUN
bjmsr-2223	399	14	.	.	PUNCT
bjmsr-2223	400	1	bangladesh	bangladesh	PROPN
bjmsr-2223	400	2	journal	journal	PROPN
bjmsr-2223	400	3	of	of	ADP
bjmsr-2223	400	4	multidisciplinary	multidisciplinary	ADJ
bjmsr-2223	400	5	scientific	scientific	ADJ
bjmsr-2223	400	6	research	research	NOUN
bjmsr-2223	400	7	,	,	PUNCT
bjmsr-2223	400	8	4(1	4(1	NOUN
bjmsr-2223	400	9	)	)	PUNCT
bjmsr-2223	400	10	,	,	PUNCT
bjmsr-2223	400	11	40–52	40–52	NUM
bjmsr-2223	400	12	.	.	PUNCT
bjmsr-2223	401	1	https://doi.org/10.46281/bjmsr.v4i1.1421	https://doi.org/10.46281/bjmsr.v4i1.1421	PROPN
bjmsr-2223	401	2	balakrishnan	balakrishnan	PROPN
bjmsr-2223	401	3	,	,	PUNCT
bjmsr-2223	401	4	k.	k.	PROPN
bjmsr-2223	401	5	,	,	PUNCT
bjmsr-2223	401	6	blouin	blouin	PROPN
bjmsr-2223	401	7	,	,	PUNCT
bjmsr-2223	401	8	j.	j.	PROPN
bjmsr-2223	401	9	l.	l.	PROPN
bjmsr-2223	401	10	,	,	PUNCT
bjmsr-2223	401	11	&	&	CCONJ
bjmsr-2223	401	12	guay	guay	PROPN
bjmsr-2223	401	13	,	,	PUNCT
bjmsr-2223	401	14	w.	w.	PROPN
bjmsr-2223	401	15	r.	r.	PROPN
bjmsr-2223	401	16	(	(	PUNCT
bjmsr-2223	401	17	2019	2019	NUM
bjmsr-2223	401	18	)	)	PUNCT
bjmsr-2223	401	19	.	.	PUNCT
bjmsr-2223	402	1	tax	tax	NOUN
bjmsr-2223	402	2	aggressiveness	aggressiveness	NOUN
bjmsr-2223	402	3	and	and	CCONJ
bjmsr-2223	402	4	corporate	corporate	ADJ
bjmsr-2223	402	5	transparency	transparency	NOUN
bjmsr-2223	402	6	.	.	PUNCT
bjmsr-2223	403	1	the	the	DET
bjmsr-2223	403	2	accounting	accounting	NOUN
bjmsr-2223	403	3	review	review	NOUN
bjmsr-2223	403	4	,	,	PUNCT
bjmsr-2223	403	5	94(1	94(1	NUM
bjmsr-2223	403	6	)	)	PUNCT
bjmsr-2223	403	7	,	,	PUNCT
bjmsr-2223	403	8	45–69	45–69	NUM
bjmsr-2223	403	9	.	.	PUNCT
bjmsr-2223	404	1	https://doi.org/10.2308/accr-52130	https://doi.org/10.2308/accr-52130	PROPN
bjmsr-2223	404	2	bauer	bauer	PROPN
bjmsr-2223	404	3	,	,	PUNCT
bjmsr-2223	404	4	t.	t.	PROPN
bjmsr-2223	404	5	,	,	PUNCT
bjmsr-2223	404	6	kourouxous	kourouxous	ADJ
bjmsr-2223	404	7	,	,	PUNCT
bjmsr-2223	404	8	t.	t.	PROPN
bjmsr-2223	404	9	,	,	PUNCT
bjmsr-2223	404	10	&	&	CCONJ
bjmsr-2223	404	11	krenn	krenn	PROPN
bjmsr-2223	404	12	,	,	PUNCT
bjmsr-2223	404	13	p.	p.	NOUN
bjmsr-2223	404	14	(	(	PUNCT
bjmsr-2223	404	15	2018	2018	NUM
bjmsr-2223	404	16	)	)	PUNCT
bjmsr-2223	404	17	.	.	PUNCT
bjmsr-2223	405	1	taxation	taxation	NOUN
bjmsr-2223	405	2	and	and	CCONJ
bjmsr-2223	405	3	agency	agency	NOUN
bjmsr-2223	405	4	conflicts	conflict	NOUN
bjmsr-2223	405	5	between	between	ADP
bjmsr-2223	405	6	firm	firm	ADJ
bjmsr-2223	405	7	owners	owner	NOUN
bjmsr-2223	405	8	and	and	CCONJ
bjmsr-2223	405	9	managers	manager	NOUN
bjmsr-2223	405	10	:	:	PUNCT
bjmsr-2223	405	11	a	a	DET
bjmsr-2223	405	12	review	review	NOUN
bjmsr-2223	405	13	.	.	PUNCT
bjmsr-2223	406	1	business	business	NOUN
bjmsr-2223	406	2	research	research	NOUN
bjmsr-2223	406	3	,	,	PUNCT
bjmsr-2223	406	4	11	11	NUM
bjmsr-2223	406	5	,	,	PUNCT
bjmsr-2223	406	6	33	33	NUM
bjmsr-2223	406	7	-	-	SYM
bjmsr-2223	406	8	76	76	NUM
bjmsr-2223	406	9	.	.	PUNCT
bjmsr-2223	407	1	https://doi.org/10.1007/s40685-017-0054-y	https://doi.org/10.1007/s40685-017-0054-y	PROPN
bjmsr-2223	407	2	beatty	beatty	PROPN
bjmsr-2223	407	3	,	,	PUNCT
bjmsr-2223	407	4	a.	a.	PROPN
bjmsr-2223	407	5	l.	l.	PROPN
bjmsr-2223	407	6	,	,	PUNCT
bjmsr-2223	407	7	ke	ke	PROPN
bjmsr-2223	407	8	,	,	PUNCT
bjmsr-2223	407	9	b.	b.	PROPN
bjmsr-2223	407	10	,	,	PUNCT
bjmsr-2223	407	11	&	&	CCONJ
bjmsr-2223	407	12	petroni	petroni	PROPN
bjmsr-2223	407	13	,	,	PUNCT
bjmsr-2223	407	14	k.	k.	PROPN
bjmsr-2223	407	15	r.	r.	PROPN
bjmsr-2223	407	16	(	(	PUNCT
bjmsr-2223	407	17	2002	2002	NUM
bjmsr-2223	407	18	)	)	PUNCT
bjmsr-2223	407	19	.	.	PUNCT
bjmsr-2223	408	1	earnings	earning	NOUN
bjmsr-2223	408	2	management	management	NOUN
bjmsr-2223	408	3	to	to	PART
bjmsr-2223	408	4	avoid	avoid	VERB
bjmsr-2223	408	5	earnings	earning	NOUN
bjmsr-2223	408	6	declines	decline	NOUN
bjmsr-2223	408	7	across	across	ADP
bjmsr-2223	408	8	publicly	publicly	ADV
bjmsr-2223	408	9	and	and	CCONJ
bjmsr-2223	408	10	privately	privately	ADV
bjmsr-2223	408	11	held	hold	VERB
bjmsr-2223	408	12	banks	bank	NOUN
bjmsr-2223	408	13	.	.	PUNCT
bjmsr-2223	409	1	the	the	DET
bjmsr-2223	409	2	accounting	accounting	NOUN
bjmsr-2223	409	3	review	review	NOUN
bjmsr-2223	409	4	,	,	PUNCT
bjmsr-2223	409	5	77(3	77(3	PROPN
bjmsr-2223	409	6	)	)	PUNCT
bjmsr-2223	409	7	,	,	PUNCT
bjmsr-2223	409	8	547–570	547–570	NUM
bjmsr-2223	409	9	.	.	PUNCT
bjmsr-2223	410	1	https://doi.org/10.2308/accr.2002.77.3.547	https://doi.org/10.2308/accr.2002.77.3.547	ADJ
bjmsr-2223	410	2	blaylock	blaylock	NOUN
bjmsr-2223	410	3	,	,	PUNCT
bjmsr-2223	410	4	b.	b.	PROPN
bjmsr-2223	410	5	,	,	PUNCT
bjmsr-2223	410	6	gaertner	gaertner	NOUN
bjmsr-2223	410	7	,	,	PUNCT
bjmsr-2223	410	8	f.	f.	PROPN
bjmsr-2223	410	9	,	,	PUNCT
bjmsr-2223	410	10	&	&	CCONJ
bjmsr-2223	410	11	shevlin	shevlin	PROPN
bjmsr-2223	410	12	,	,	PUNCT
bjmsr-2223	410	13	t.	t.	PROPN
bjmsr-2223	410	14	(	(	PUNCT
bjmsr-2223	410	15	2015	2015	NUM
bjmsr-2223	410	16	)	)	PUNCT
bjmsr-2223	410	17	.	.	PUNCT
bjmsr-2223	411	1	the	the	DET
bjmsr-2223	411	2	association	association	NOUN
bjmsr-2223	411	3	between	between	ADP
bjmsr-2223	411	4	book	book	NOUN
bjmsr-2223	411	5	-	-	PUNCT
bjmsr-2223	411	6	tax	tax	NOUN
bjmsr-2223	411	7	conformity	conformity	NOUN
bjmsr-2223	411	8	and	and	CCONJ
bjmsr-2223	411	9	earnings	earning	NOUN
bjmsr-2223	411	10	management	management	NOUN
bjmsr-2223	411	11	.	.	PUNCT
bjmsr-2223	412	1	review	review	NOUN
bjmsr-2223	412	2	of	of	ADP
bjmsr-2223	412	3	accounting	accounting	NOUN
bjmsr-2223	412	4	studies	study	NOUN
bjmsr-2223	412	5	,	,	PUNCT
bjmsr-2223	412	6	20(1	20(1	NUM
bjmsr-2223	412	7	)	)	PUNCT
bjmsr-2223	412	8	,	,	PUNCT
bjmsr-2223	412	9	141	141	NUM
bjmsr-2223	412	10	-	-	SYM
bjmsr-2223	412	11	172	172	NUM
bjmsr-2223	412	12	.	.	PUNCT
bjmsr-2223	413	1	https://doi.org/10.1007/s11142-014-9291-x	https://doi.org/10.1007/s11142-014-9291-x	PROPN
bjmsr-2223	413	2	https://doi.org/10.1287/mnsc.2015.2179	https://doi.org/10.1287/mnsc.2015.2179	PROPN
bjmsr-2223	413	3	https://doi.org/10.2308/accr-52130	https://doi.org/10.2308/accr-52130	PROPN
bjmsr-2223	413	4	ali	ali	PROPN
bjmsr-2223	413	5	et	et	PROPN
bjmsr-2223	413	6	al	al	PROPN
bjmsr-2223	413	7	.	.	PROPN
bjmsr-2223	413	8	,	,	PUNCT
bjmsr-2223	413	9	bangladesh	bangladesh	PROPN
bjmsr-2223	413	10	journal	journal	NOUN
bjmsr-2223	413	11	of	of	ADP
bjmsr-2223	413	12	multidisciplinary	multidisciplinary	ADJ
bjmsr-2223	413	13	scientific	scientific	ADJ
bjmsr-2223	413	14	research	research	NOUN
bjmsr-2223	413	15	9(2	9(2	NUM
bjmsr-2223	413	16	)	)	PUNCT
bjmsr-2223	413	17	(	(	PUNCT
bjmsr-2223	413	18	2024	2024	NUM
bjmsr-2223	413	19	)	)	PUNCT
bjmsr-2223	413	20	,	,	PUNCT
bjmsr-2223	413	21	30	30	NUM
bjmsr-2223	413	22	-	-	SYM
bjmsr-2223	413	23	44	44	NUM
bjmsr-2223	413	24	42	42	NUM
bjmsr-2223	413	25	bondonio	bondonio	NOUN
bjmsr-2223	413	26	,	,	PUNCT
bjmsr-2223	413	27	d.	d.	PROPN
bjmsr-2223	413	28	,	,	PUNCT
bjmsr-2223	413	29	&	&	CCONJ
bjmsr-2223	413	30	greenbaum	greenbaum	PROPN
bjmsr-2223	413	31	,	,	PUNCT
bjmsr-2223	413	32	r.	r.	PROPN
bjmsr-2223	413	33	t.	t.	PROPN
bjmsr-2223	413	34	(	(	PUNCT
bjmsr-2223	413	35	2006	2006	NUM
bjmsr-2223	413	36	)	)	PUNCT
bjmsr-2223	413	37	.	.	PUNCT
bjmsr-2223	414	1	do	do	AUX
bjmsr-2223	414	2	business	business	NOUN
bjmsr-2223	414	3	investment	investment	NOUN
bjmsr-2223	414	4	incentives	incentive	NOUN
bjmsr-2223	414	5	promote	promote	VERB
bjmsr-2223	414	6	employment	employment	NOUN
bjmsr-2223	414	7	in	in	ADP
bjmsr-2223	414	8	declining	decline	VERB
bjmsr-2223	414	9	areas	area	NOUN
bjmsr-2223	414	10	?	?	PUNCT
bjmsr-2223	415	1	evidence	evidence	NOUN
bjmsr-2223	415	2	from	from	ADP
bjmsr-2223	415	3	eu	eu	PROPN
bjmsr-2223	415	4	objective-2	objective-2	NUM
bjmsr-2223	415	5	regions	region	NOUN
bjmsr-2223	415	6	.	.	PUNCT
bjmsr-2223	416	1	european	european	ADJ
bjmsr-2223	416	2	urban	urban	ADJ
bjmsr-2223	416	3	and	and	CCONJ
bjmsr-2223	416	4	regional	regional	ADJ
bjmsr-2223	416	5	studies	study	NOUN
bjmsr-2223	416	6	,	,	PUNCT
bjmsr-2223	416	7	13(3	13(3	NUM
bjmsr-2223	416	8	)	)	PUNCT
bjmsr-2223	416	9	,	,	PUNCT
bjmsr-2223	416	10	225	225	NUM
bjmsr-2223	416	11	-	-	SYM
bjmsr-2223	416	12	244	244	NUM
bjmsr-2223	416	13	.	.	PUNCT
bjmsr-2223	417	1	https://doi.org/10.1177/0969776406065432	https://doi.org/10.1177/0969776406065432	NOUN
bjmsr-2223	417	2	bornemann	bornemann	PROPN
bjmsr-2223	417	3	,	,	PUNCT
bjmsr-2223	417	4	t.	t.	PROPN
bjmsr-2223	417	5	,	,	PUNCT
bjmsr-2223	417	6	laplante	laplante	PROPN
bjmsr-2223	417	7	,	,	PUNCT
bjmsr-2223	417	8	s.	s.	PROPN
bjmsr-2223	417	9	k.	k.	PROPN
bjmsr-2223	417	10	o.	o.	PROPN
bjmsr-2223	417	11	,	,	PUNCT
bjmsr-2223	417	12	&	&	CCONJ
bjmsr-2223	417	13	osswald	osswald	PROPN
bjmsr-2223	417	14	,	,	PUNCT
bjmsr-2223	417	15	b.	b.	PROPN
bjmsr-2223	417	16	(	(	PUNCT
bjmsr-2223	417	17	2023	2023	NUM
bjmsr-2223	417	18	)	)	PUNCT
bjmsr-2223	417	19	.	.	PUNCT
bjmsr-2223	418	1	the	the	DET
bjmsr-2223	418	2	effect	effect	NOUN
bjmsr-2223	418	3	of	of	ADP
bjmsr-2223	418	4	intellectual	intellectual	ADJ
bjmsr-2223	418	5	property	property	NOUN
bjmsr-2223	418	6	boxes	box	NOUN
bjmsr-2223	418	7	on	on	ADP
bjmsr-2223	418	8	innovative	innovative	ADJ
bjmsr-2223	418	9	activity	activity	NOUN
bjmsr-2223	418	10	and	and	CCONJ
bjmsr-2223	418	11	tax	tax	NOUN
bjmsr-2223	418	12	benefits	benefit	NOUN
bjmsr-2223	418	13	.	.	PUNCT
bjmsr-2223	419	1	journal	journal	NOUN
bjmsr-2223	419	2	of	of	ADP
bjmsr-2223	419	3	the	the	DET
bjmsr-2223	419	4	american	american	PROPN
bjmsr-2223	419	5	taxation	taxation	PROPN
bjmsr-2223	419	6	association	association	PROPN
bjmsr-2223	419	7	,	,	PUNCT
bjmsr-2223	419	8	45(2	45(2	NOUN
bjmsr-2223	419	9	)	)	PUNCT
bjmsr-2223	419	10	,	,	PUNCT
bjmsr-2223	419	11	7	7	NUM
bjmsr-2223	419	12	-	-	SYM
bjmsr-2223	419	13	33	33	NUM
bjmsr-2223	419	14	.	.	PUNCT
bjmsr-2223	420	1	https://doi.org/10.2308/jata-2021013	https://doi.org/10.2308/jata-2021013	PROPN
bjmsr-2223	420	2	caiumi	caiumi	PROPN
bjmsr-2223	420	3	,	,	PUNCT
bjmsr-2223	420	4	a.	a.	NOUN
bjmsr-2223	420	5	(	(	PUNCT
bjmsr-2223	420	6	2011	2011	NUM
bjmsr-2223	420	7	)	)	PUNCT
bjmsr-2223	420	8	.	.	PUNCT
bjmsr-2223	421	1	the	the	DET
bjmsr-2223	421	2	evaluation	evaluation	NOUN
bjmsr-2223	421	3	of	of	ADP
bjmsr-2223	421	4	the	the	DET
bjmsr-2223	421	5	effectiveness	effectiveness	NOUN
bjmsr-2223	421	6	of	of	ADP
bjmsr-2223	421	7	tax	tax	NOUN
bjmsr-2223	421	8	expenditures	expenditure	NOUN
bjmsr-2223	421	9	-	-	PUNCT
bjmsr-2223	421	10	a	a	DET
bjmsr-2223	421	11	novel	novel	ADJ
bjmsr-2223	421	12	approach	approach	NOUN
bjmsr-2223	421	13	:	:	PUNCT
bjmsr-2223	421	14	an	an	DET
bjmsr-2223	421	15	application	application	NOUN
bjmsr-2223	421	16	to	to	ADP
bjmsr-2223	421	17	the	the	DET
bjmsr-2223	421	18	regional	regional	ADJ
bjmsr-2223	421	19	tax	tax	NOUN
bjmsr-2223	421	20	incentives	incentive	NOUN
bjmsr-2223	421	21	for	for	ADP
bjmsr-2223	421	22	business	business	NOUN
bjmsr-2223	421	23	investments	investment	NOUN
bjmsr-2223	421	24	in	in	ADP
bjmsr-2223	421	25	italy	italy	PROPN
bjmsr-2223	421	26	.	.	PUNCT
bjmsr-2223	422	1	https://doi.org/10.1787/22235558	https://doi.org/10.1787/22235558	PROPN
bjmsr-2223	422	2	capras	capras	PROPN
bjmsr-2223	422	3	,	,	PUNCT
bjmsr-2223	422	4	i.	i.	PROPN
bjmsr-2223	422	5	l.	l.	PROPN
bjmsr-2223	422	6	,	,	PUNCT
bjmsr-2223	422	7	achim	achim	PROPN
bjmsr-2223	422	8	,	,	PUNCT
bjmsr-2223	422	9	m.	m.	NOUN
bjmsr-2223	422	10	v.	v.	PROPN
bjmsr-2223	422	11	,	,	PUNCT
bjmsr-2223	422	12	&	&	CCONJ
bjmsr-2223	422	13	mara	mara	PROPN
bjmsr-2223	422	14	,	,	PUNCT
bjmsr-2223	422	15	e.	e.	PROPN
bjmsr-2223	422	16	r.	r.	PROPN
bjmsr-2223	422	17	(	(	PUNCT
bjmsr-2223	422	18	2024	2024	NUM
bjmsr-2223	422	19	)	)	PUNCT
bjmsr-2223	422	20	.	.	PUNCT
bjmsr-2223	422	21	is	be	AUX
bjmsr-2223	422	22	tax	tax	NOUN
bjmsr-2223	422	23	avoidance	avoidance	NOUN
bjmsr-2223	422	24	one	one	NUM
bjmsr-2223	422	25	of	of	ADP
bjmsr-2223	422	26	the	the	DET
bjmsr-2223	422	27	purposes	purpose	NOUN
bjmsr-2223	422	28	of	of	ADP
bjmsr-2223	422	29	financial	financial	ADJ
bjmsr-2223	422	30	data	datum	NOUN
bjmsr-2223	422	31	manipulation	manipulation	NOUN
bjmsr-2223	422	32	?	?	PUNCT
bjmsr-2223	423	1	the	the	DET
bjmsr-2223	423	2	case	case	NOUN
bjmsr-2223	423	3	of	of	ADP
bjmsr-2223	423	4	romania	romania	PROPN
bjmsr-2223	423	5	.	.	PUNCT
bjmsr-2223	424	1	journal	journal	PROPN
bjmsr-2223	424	2	of	of	ADP
bjmsr-2223	424	3	risk	risk	NOUN
bjmsr-2223	424	4	finance	finance	NOUN
bjmsr-2223	424	5	,	,	PUNCT
bjmsr-2223	424	6	25(4	25(4	NOUN
bjmsr-2223	424	7	)	)	PUNCT
bjmsr-2223	424	8	,	,	PUNCT
bjmsr-2223	424	9	588	588	NUM
bjmsr-2223	424	10	-	-	SYM
bjmsr-2223	424	11	601	601	NUM
bjmsr-2223	424	12	.	.	PUNCT
bjmsr-2223	425	1	https://doi.org/10.1108/jrf-11-2023-0273	https://doi.org/10.1108/jrf-11-2023-0273	PROPN
bjmsr-2223	425	2	chen	chen	PROPN
bjmsr-2223	425	3	,	,	PUNCT
bjmsr-2223	425	4	s.	s.	PROPN
bjmsr-2223	425	5	,	,	PUNCT
bjmsr-2223	425	6	chen	chen	PROPN
bjmsr-2223	425	7	,	,	PUNCT
bjmsr-2223	425	8	x.	x.	PROPN
bjmsr-2223	425	9	,	,	PUNCT
bjmsr-2223	425	10	cheng	cheng	PROPN
bjmsr-2223	425	11	,	,	PUNCT
bjmsr-2223	425	12	q.	q.	PROPN
bjmsr-2223	425	13	,	,	PUNCT
bjmsr-2223	425	14	&	&	CCONJ
bjmsr-2223	425	15	shevlin	shevlin	PROPN
bjmsr-2223	425	16	,	,	PUNCT
bjmsr-2223	425	17	t.	t.	PROPN
bjmsr-2223	425	18	(	(	PUNCT
bjmsr-2223	425	19	2010	2010	NUM
bjmsr-2223	425	20	)	)	PUNCT
bjmsr-2223	425	21	.	.	PUNCT
bjmsr-2223	426	1	are	be	AUX
bjmsr-2223	426	2	family	family	NOUN
bjmsr-2223	426	3	firms	firm	NOUN
bjmsr-2223	426	4	more	more	ADJ
bjmsr-2223	426	5	tax	tax	NOUN
bjmsr-2223	426	6	aggressive	aggressive	ADJ
bjmsr-2223	426	7	than	than	ADP
bjmsr-2223	426	8	non	non	ADJ
bjmsr-2223	426	9	-	-	ADJ
bjmsr-2223	426	10	family	family	ADJ
bjmsr-2223	426	11	firms	firm	NOUN
bjmsr-2223	426	12	?	?	PUNCT
bjmsr-2223	426	13	.	.	PUNCT
bjmsr-2223	427	1	journal	journal	PROPN
bjmsr-2223	427	2	of	of	ADP
bjmsr-2223	427	3	financial	financial	ADJ
bjmsr-2223	427	4	economics	economic	NOUN
bjmsr-2223	427	5	,	,	PUNCT
bjmsr-2223	427	6	95(1	95(1	NOUN
bjmsr-2223	427	7	)	)	PUNCT
bjmsr-2223	427	8	,	,	PUNCT
bjmsr-2223	427	9	41–61	41–61	PROPN
bjmsr-2223	427	10	.	.	PUNCT
bjmsr-2223	428	1	https://doi.org/10.1016/j.jfineco.2009.02.003	https://doi.org/10.1016/j.jfineco.2009.02.003	PROPN
bjmsr-2223	428	2	chien	chien	PROPN
bjmsr-2223	428	3	,	,	PUNCT
bjmsr-2223	428	4	f.	f.	PROPN
bjmsr-2223	428	5	,	,	PUNCT
bjmsr-2223	428	6	sadiq	sadiq	PROPN
bjmsr-2223	428	7	,	,	PUNCT
bjmsr-2223	428	8	m.	m.	NOUN
bjmsr-2223	428	9	,	,	PUNCT
bjmsr-2223	428	10	nawaz	nawaz	NOUN
bjmsr-2223	428	11	,	,	PUNCT
bjmsr-2223	428	12	m.	m.	NOUN
bjmsr-2223	428	13	a.	a.	PROPN
bjmsr-2223	428	14	,	,	PUNCT
bjmsr-2223	428	15	hussain	hussain	PROPN
bjmsr-2223	428	16	,	,	PUNCT
bjmsr-2223	428	17	m.	m.	NOUN
bjmsr-2223	428	18	s.	s.	PROPN
bjmsr-2223	428	19	,	,	PUNCT
bjmsr-2223	428	20	tran	tran	PROPN
bjmsr-2223	428	21	,	,	PUNCT
bjmsr-2223	428	22	t.	t.	PROPN
bjmsr-2223	428	23	d.	d.	PROPN
bjmsr-2223	428	24	,	,	PUNCT
bjmsr-2223	428	25	&	&	CCONJ
bjmsr-2223	428	26	le	le	PROPN
bjmsr-2223	428	27	thanh	thanh	PROPN
bjmsr-2223	428	28	,	,	PUNCT
bjmsr-2223	428	29	t.	t.	PROPN
bjmsr-2223	428	30	(	(	PUNCT
bjmsr-2223	428	31	2021	2021	NUM
bjmsr-2223	428	32	)	)	PUNCT
bjmsr-2223	428	33	.	.	PUNCT
bjmsr-2223	429	1	a	a	DET
bjmsr-2223	429	2	step	step	NOUN
bjmsr-2223	429	3	toward	toward	ADP
bjmsr-2223	429	4	reducing	reduce	VERB
bjmsr-2223	429	5	air	air	NOUN
bjmsr-2223	429	6	pollution	pollution	NOUN
bjmsr-2223	429	7	in	in	ADP
bjmsr-2223	429	8	top	top	ADJ
bjmsr-2223	429	9	asian	asian	ADJ
bjmsr-2223	429	10	economies	economy	NOUN
bjmsr-2223	429	11	:	:	PUNCT
bjmsr-2223	429	12	the	the	DET
bjmsr-2223	429	13	role	role	NOUN
bjmsr-2223	429	14	of	of	ADP
bjmsr-2223	429	15	green	green	ADJ
bjmsr-2223	429	16	energy	energy	NOUN
bjmsr-2223	429	17	,	,	PUNCT
bjmsr-2223	429	18	eco	eco	NOUN
bjmsr-2223	429	19	-	-	PUNCT
bjmsr-2223	429	20	innovation	innovation	NOUN
bjmsr-2223	429	21	,	,	PUNCT
bjmsr-2223	429	22	and	and	CCONJ
bjmsr-2223	429	23	environmental	environmental	ADJ
bjmsr-2223	429	24	taxes	taxis	NOUN
bjmsr-2223	429	25	.	.	PUNCT
bjmsr-2223	430	1	journal	journal	NOUN
bjmsr-2223	430	2	of	of	ADP
bjmsr-2223	430	3	environmental	environmental	ADJ
bjmsr-2223	430	4	management	management	NOUN
bjmsr-2223	430	5	,	,	PUNCT
bjmsr-2223	430	6	297	297	NUM
bjmsr-2223	430	7	,	,	PUNCT
bjmsr-2223	430	8	113420	113420	NUM
bjmsr-2223	430	9	.	.	PUNCT
bjmsr-2223	431	1	https://doi.org/10.1016/j.jenvman.2021.113420	https://doi.org/10.1016/j.jenvman.2021.113420	PROPN
bjmsr-2223	431	2	christensen	christensen	PROPN
bjmsr-2223	431	3	,	,	PUNCT
bjmsr-2223	431	4	j.	j.	PROPN
bjmsr-2223	431	5	,	,	PUNCT
bjmsr-2223	431	6	&	&	CCONJ
bjmsr-2223	431	7	murphy	murphy	PROPN
bjmsr-2223	431	8	,	,	PUNCT
bjmsr-2223	431	9	r.	r.	PROPN
bjmsr-2223	431	10	(	(	PUNCT
bjmsr-2223	431	11	2004	2004	NUM
bjmsr-2223	431	12	)	)	PUNCT
bjmsr-2223	431	13	.	.	PUNCT
bjmsr-2223	432	1	the	the	DET
bjmsr-2223	432	2	social	social	ADJ
bjmsr-2223	432	3	irresponsibility	irresponsibility	NOUN
bjmsr-2223	432	4	of	of	ADP
bjmsr-2223	432	5	corporate	corporate	ADJ
bjmsr-2223	432	6	tax	tax	NOUN
bjmsr-2223	432	7	avoidance	avoidance	NOUN
bjmsr-2223	432	8	:	:	PUNCT
bjmsr-2223	432	9	taking	take	VERB
bjmsr-2223	432	10	csr	csr	NOUN
bjmsr-2223	432	11	to	to	ADP
bjmsr-2223	432	12	the	the	DET
bjmsr-2223	432	13	bottom	bottom	ADJ
bjmsr-2223	432	14	line	line	NOUN
bjmsr-2223	432	15	.	.	PUNCT
bjmsr-2223	433	1	development	development	NOUN
bjmsr-2223	433	2	,	,	PUNCT
bjmsr-2223	433	3	47(3	47(3	NOUN
bjmsr-2223	433	4	)	)	PUNCT
bjmsr-2223	433	5	,	,	PUNCT
bjmsr-2223	433	6	37–44	37–44	NUM
bjmsr-2223	433	7	.	.	PUNCT
bjmsr-2223	434	1	https://doi.org/10.1057/palgrave.development.1100066	https://doi.org/10.1057/palgrave.development.1100066	PROPN
bjmsr-2223	434	2	dechow	dechow	ADJ
bjmsr-2223	434	3	,	,	PUNCT
bjmsr-2223	434	4	p.	p.	NOUN
bjmsr-2223	434	5	m.	m.	NOUN
bjmsr-2223	434	6	,	,	PUNCT
bjmsr-2223	434	7	sloan	sloan	PROPN
bjmsr-2223	434	8	,	,	PUNCT
bjmsr-2223	434	9	r.	r.	PROPN
bjmsr-2223	434	10	g.	g.	PROPN
bjmsr-2223	434	11	,	,	PUNCT
bjmsr-2223	434	12	&	&	CCONJ
bjmsr-2223	434	13	sweeney	sweeney	PROPN
bjmsr-2223	434	14	,	,	PUNCT
bjmsr-2223	434	15	a.	a.	NOUN
bjmsr-2223	434	16	p.	p.	NOUN
bjmsr-2223	434	17	(	(	PUNCT
bjmsr-2223	434	18	1995	1995	NUM
bjmsr-2223	434	19	)	)	PUNCT
bjmsr-2223	434	20	.	.	PUNCT
bjmsr-2223	435	1	detecting	detect	VERB
bjmsr-2223	435	2	earnings	earning	NOUN
bjmsr-2223	435	3	management	management	NOUN
bjmsr-2223	435	4	.	.	PUNCT
bjmsr-2223	436	1	the	the	DET
bjmsr-2223	436	2	accounting	accounting	NOUN
bjmsr-2223	436	3	review	review	NOUN
bjmsr-2223	436	4	,	,	PUNCT
bjmsr-2223	436	5	70(2	70(2	PROPN
bjmsr-2223	436	6	)	)	PUNCT
bjmsr-2223	436	7	,	,	PUNCT
bjmsr-2223	436	8	193–225	193–225	NUM
bjmsr-2223	436	9	.	.	PUNCT
bjmsr-2223	436	10	retrieved	retrieve	VERB
bjmsr-2223	436	11	from	from	ADP
bjmsr-2223	436	12	https://www.jstor.org/stable/248303	https://www.jstor.org/stable/248303	PRON
bjmsr-2223	436	13	dechow	dechow	ADJ
bjmsr-2223	436	14	,	,	PUNCT
bjmsr-2223	436	15	p.	p.	NOUN
bjmsr-2223	436	16	m.	m.	NOUN
bjmsr-2223	436	17	,	,	PUNCT
bjmsr-2223	436	18	sloan	sloan	PROPN
bjmsr-2223	436	19	,	,	PUNCT
bjmsr-2223	436	20	r.	r.	PROPN
bjmsr-2223	436	21	g.	g.	PROPN
bjmsr-2223	436	22	,	,	PUNCT
bjmsr-2223	436	23	&	&	CCONJ
bjmsr-2223	436	24	sweeney	sweeney	PROPN
bjmsr-2223	436	25	,	,	PUNCT
bjmsr-2223	436	26	a.	a.	NOUN
bjmsr-2223	436	27	p.	p.	NOUN
bjmsr-2223	436	28	(	(	PUNCT
bjmsr-2223	436	29	1996	1996	NUM
bjmsr-2223	436	30	)	)	PUNCT
bjmsr-2223	436	31	.	.	PUNCT
bjmsr-2223	437	1	causes	cause	NOUN
bjmsr-2223	437	2	and	and	CCONJ
bjmsr-2223	437	3	consequences	consequence	NOUN
bjmsr-2223	437	4	of	of	ADP
bjmsr-2223	437	5	earnings	earning	NOUN
bjmsr-2223	437	6	manipulation	manipulation	NOUN
bjmsr-2223	437	7	:	:	PUNCT
bjmsr-2223	437	8	an	an	DET
bjmsr-2223	437	9	analysis	analysis	NOUN
bjmsr-2223	437	10	of	of	ADP
bjmsr-2223	437	11	firms	firm	NOUN
bjmsr-2223	437	12	subject	subject	ADJ
bjmsr-2223	437	13	to	to	ADP
bjmsr-2223	437	14	enforcement	enforcement	NOUN
bjmsr-2223	437	15	actions	action	NOUN
bjmsr-2223	437	16	by	by	ADP
bjmsr-2223	437	17	the	the	DET
bjmsr-2223	437	18	sec	sec	PROPN
bjmsr-2223	437	19	.	.	PUNCT
bjmsr-2223	438	1	contemporary	contemporary	ADJ
bjmsr-2223	438	2	accounting	accounting	PROPN
bjmsr-2223	438	3	research	research	NOUN
bjmsr-2223	438	4	,	,	PUNCT
bjmsr-2223	438	5	13(1	13(1	NUM
bjmsr-2223	438	6	)	)	PUNCT
bjmsr-2223	438	7	,	,	PUNCT
bjmsr-2223	438	8	1–36	1–36	PROPN
bjmsr-2223	438	9	.	.	PUNCT
bjmsr-2223	439	1	https://doi.org/10.1111/j.1911-3846.1996.tb00489.x	https://doi.org/10.1111/j.1911-3846.1996.tb00489.x	PROPN
bjmsr-2223	439	2	delgado	delgado	PROPN
bjmsr-2223	439	3	,	,	PUNCT
bjmsr-2223	439	4	f.	f.	PROPN
bjmsr-2223	439	5	j.	j.	PROPN
bjmsr-2223	439	6	,	,	PUNCT
bjmsr-2223	439	7	fernández	fernández	PROPN
bjmsr-2223	439	8	-	-	PUNCT
bjmsr-2223	439	9	rodríguez	rodríguez	PROPN
bjmsr-2223	439	10	,	,	PUNCT
bjmsr-2223	439	11	e.	e.	PROPN
bjmsr-2223	439	12	,	,	PUNCT
bjmsr-2223	439	13	&	&	CCONJ
bjmsr-2223	439	14	garcía	garcía	ADJ
bjmsr-2223	439	15	-	-	PUNCT
bjmsr-2223	439	16	fernández	fernández	PROPN
bjmsr-2223	439	17	,	,	PUNCT
bjmsr-2223	439	18	r.	r.	PROPN
bjmsr-2223	439	19	(	(	PUNCT
bjmsr-2223	439	20	2023	2023	NUM
bjmsr-2223	439	21	)	)	PUNCT
bjmsr-2223	439	22	.	.	PUNCT
bjmsr-2223	440	1	tax	tax	NOUN
bjmsr-2223	440	2	avoidance	avoidance	NOUN
bjmsr-2223	440	3	and	and	CCONJ
bjmsr-2223	440	4	earnings	earning	NOUN
bjmsr-2223	440	5	management	management	NOUN
bjmsr-2223	440	6	:	:	PUNCT
bjmsr-2223	440	7	a	a	DET
bjmsr-2223	440	8	neural	neural	ADJ
bjmsr-2223	440	9	network	network	NOUN
bjmsr-2223	440	10	approach	approach	NOUN
bjmsr-2223	440	11	for	for	ADP
bjmsr-2223	440	12	the	the	DET
bjmsr-2223	440	13	largest	large	ADJ
bjmsr-2223	440	14	european	european	ADJ
bjmsr-2223	440	15	economies	economy	NOUN
bjmsr-2223	440	16	.	.	PUNCT
bjmsr-2223	441	1	financial	financial	ADJ
bjmsr-2223	441	2	innovation	innovation	NOUN
bjmsr-2223	441	3	,	,	PUNCT
bjmsr-2223	441	4	9(19	9(19	NUM
bjmsr-2223	441	5	)	)	PUNCT
bjmsr-2223	441	6	.	.	PUNCT
bjmsr-2223	442	1	https://doi.org/10.1186/s40854-022-00424-8	https://doi.org/10.1186/s40854-022-00424-8	NUM
bjmsr-2223	442	2	derashid	derashid	PROPN
bjmsr-2223	442	3	,	,	PUNCT
bjmsr-2223	442	4	c.	c.	PROPN
bjmsr-2223	442	5	,	,	PUNCT
bjmsr-2223	442	6	&	&	CCONJ
bjmsr-2223	442	7	zhang	zhang	PROPN
bjmsr-2223	442	8	,	,	PUNCT
bjmsr-2223	442	9	h.	h.	PROPN
bjmsr-2223	442	10	(	(	PUNCT
bjmsr-2223	442	11	2003	2003	NUM
bjmsr-2223	442	12	)	)	PUNCT
bjmsr-2223	442	13	.	.	PUNCT
bjmsr-2223	443	1	effective	effective	ADJ
bjmsr-2223	443	2	tax	tax	NOUN
bjmsr-2223	443	3	rates	rate	NOUN
bjmsr-2223	443	4	and	and	CCONJ
bjmsr-2223	443	5	the	the	DET
bjmsr-2223	443	6	"	"	PUNCT
bjmsr-2223	443	7	industrial	industrial	ADJ
bjmsr-2223	443	8	policy	policy	NOUN
bjmsr-2223	443	9	"	"	PUNCT
bjmsr-2223	443	10	hypothesis	hypothesis	NOUN
bjmsr-2223	443	11	:	:	PUNCT
bjmsr-2223	443	12	evidence	evidence	NOUN
bjmsr-2223	443	13	from	from	ADP
bjmsr-2223	443	14	malaysia	malaysia	PROPN
bjmsr-2223	443	15	.	.	PUNCT
bjmsr-2223	444	1	journal	journal	PROPN
bjmsr-2223	444	2	of	of	ADP
bjmsr-2223	444	3	international	international	ADJ
bjmsr-2223	444	4	accounting	accounting	NOUN
bjmsr-2223	444	5	,	,	PUNCT
bjmsr-2223	444	6	auditing	auditing	NOUN
bjmsr-2223	444	7	and	and	CCONJ
bjmsr-2223	444	8	taxation	taxation	NOUN
bjmsr-2223	444	9	,	,	PUNCT
bjmsr-2223	444	10	12(1	12(1	NUM
bjmsr-2223	444	11	)	)	PUNCT
bjmsr-2223	444	12	,	,	PUNCT
bjmsr-2223	444	13	45–62	45–62	NUM
bjmsr-2223	444	14	.	.	PUNCT
bjmsr-2223	445	1	https://doi.org/10.1016/s10619518(03)00003-x	https://doi.org/10.1016/s10619518(03)00003-x	X
bjmsr-2223	445	2	desai	desai	PROPN
bjmsr-2223	445	3	,	,	PUNCT
bjmsr-2223	445	4	m.	m.	NOUN
bjmsr-2223	445	5	a.	a.	PROPN
bjmsr-2223	445	6	,	,	PUNCT
bjmsr-2223	445	7	&	&	CCONJ
bjmsr-2223	445	8	dharmapala	dharmapala	PROPN
bjmsr-2223	445	9	,	,	PUNCT
bjmsr-2223	445	10	d.	d.	PROPN
bjmsr-2223	445	11	(	(	PUNCT
bjmsr-2223	445	12	2006	2006	NUM
bjmsr-2223	445	13	)	)	PUNCT
bjmsr-2223	445	14	.	.	PUNCT
bjmsr-2223	446	1	corporate	corporate	ADJ
bjmsr-2223	446	2	tax	tax	NOUN
bjmsr-2223	446	3	avoidance	avoidance	NOUN
bjmsr-2223	446	4	and	and	CCONJ
bjmsr-2223	446	5	high	high	ADJ
bjmsr-2223	446	6	-	-	PUNCT
bjmsr-2223	446	7	powered	power	VERB
bjmsr-2223	446	8	incentives	incentive	NOUN
bjmsr-2223	446	9	.	.	PUNCT
bjmsr-2223	447	1	journal	journal	NOUN
bjmsr-2223	447	2	of	of	ADP
bjmsr-2223	447	3	financial	financial	ADJ
bjmsr-2223	447	4	economics	economic	NOUN
bjmsr-2223	447	5	,	,	PUNCT
bjmsr-2223	447	6	79(1	79(1	NOUN
bjmsr-2223	447	7	)	)	PUNCT
bjmsr-2223	447	8	,	,	PUNCT
bjmsr-2223	447	9	145	145	NUM
bjmsr-2223	447	10	-	-	SYM
bjmsr-2223	447	11	179	179	NUM
bjmsr-2223	447	12	.	.	PUNCT
bjmsr-2223	448	1	https://doi.org/10.1016/j.jfineco.2005.02.002	https://doi.org/10.1016/j.jfineco.2005.02.002	PROPN
bjmsr-2223	448	2	desai	desai	PROPN
bjmsr-2223	448	3	,	,	PUNCT
bjmsr-2223	448	4	m.	m.	NOUN
bjmsr-2223	448	5	a.	a.	PROPN
bjmsr-2223	448	6	,	,	PUNCT
bjmsr-2223	448	7	&	&	CCONJ
bjmsr-2223	448	8	dharmapala	dharmapala	PROPN
bjmsr-2223	448	9	,	,	PUNCT
bjmsr-2223	448	10	d.	d.	PROPN
bjmsr-2223	448	11	(	(	PUNCT
bjmsr-2223	448	12	2009	2009	NUM
bjmsr-2223	448	13	)	)	PUNCT
bjmsr-2223	448	14	.	.	PUNCT
bjmsr-2223	449	1	corporate	corporate	ADJ
bjmsr-2223	449	2	tax	tax	NOUN
bjmsr-2223	449	3	avoidance	avoidance	NOUN
bjmsr-2223	449	4	and	and	CCONJ
bjmsr-2223	449	5	firm	firm	ADJ
bjmsr-2223	449	6	value	value	NOUN
bjmsr-2223	449	7	.	.	PUNCT
bjmsr-2223	450	1	the	the	DET
bjmsr-2223	450	2	review	review	NOUN
bjmsr-2223	450	3	of	of	ADP
bjmsr-2223	450	4	economics	economic	NOUN
bjmsr-2223	450	5	and	and	CCONJ
bjmsr-2223	450	6	statistics	statistic	NOUN
bjmsr-2223	450	7	,	,	PUNCT
bjmsr-2223	450	8	91(3	91(3	NUM
bjmsr-2223	450	9	)	)	PUNCT
bjmsr-2223	450	10	,	,	PUNCT
bjmsr-2223	450	11	537	537	NUM
bjmsr-2223	450	12	-	-	SYM
bjmsr-2223	450	13	546	546	NUM
bjmsr-2223	450	14	.	.	PUNCT
bjmsr-2223	450	15	retrieved	retrieve	VERB
bjmsr-2223	450	16	from	from	ADP
bjmsr-2223	450	17	https://www.jstor.org/stable/25651357	https://www.jstor.org/stable/25651357	PROPN
bjmsr-2223	450	18	desai	desai	PROPN
bjmsr-2223	450	19	,	,	PUNCT
bjmsr-2223	450	20	m.	m.	NOUN
bjmsr-2223	450	21	a.	a.	PROPN
bjmsr-2223	450	22	,	,	PUNCT
bjmsr-2223	450	23	dyck	dyck	ADJ
bjmsr-2223	450	24	,	,	PUNCT
bjmsr-2223	450	25	a.	a.	NOUN
bjmsr-2223	450	26	,	,	PUNCT
bjmsr-2223	450	27	&	&	CCONJ
bjmsr-2223	450	28	zingales	zingales	PROPN
bjmsr-2223	450	29	,	,	PUNCT
bjmsr-2223	450	30	l.	l.	PROPN
bjmsr-2223	450	31	(	(	PUNCT
bjmsr-2223	450	32	2007	2007	NUM
bjmsr-2223	450	33	)	)	PUNCT
bjmsr-2223	450	34	.	.	PUNCT
bjmsr-2223	451	1	theft	theft	NOUN
bjmsr-2223	451	2	and	and	CCONJ
bjmsr-2223	451	3	taxes	taxis	NOUN
bjmsr-2223	451	4	.	.	PUNCT
bjmsr-2223	452	1	journal	journal	NOUN
bjmsr-2223	452	2	of	of	ADP
bjmsr-2223	452	3	financial	financial	ADJ
bjmsr-2223	452	4	economics	economic	NOUN
bjmsr-2223	452	5	,	,	PUNCT
bjmsr-2223	452	6	84(3	84(3	NUM
bjmsr-2223	452	7	)	)	PUNCT
bjmsr-2223	452	8	,	,	PUNCT
bjmsr-2223	452	9	591–623	591–623	NUM
bjmsr-2223	452	10	.	.	PUNCT
bjmsr-2223	453	1	https://doi.org/10.1016/j.jfineco.2006.05.005	https://doi.org/10.1016/j.jfineco.2006.05.005	PROPN
bjmsr-2223	453	2	dhaliwal	dhaliwal	PROPN
bjmsr-2223	453	3	,	,	PUNCT
bjmsr-2223	453	4	d.	d.	PROPN
bjmsr-2223	453	5	s.	s.	PROPN
bjmsr-2223	453	6	,	,	PUNCT
bjmsr-2223	453	7	gleason	gleason	PROPN
bjmsr-2223	453	8	,	,	PUNCT
bjmsr-2223	453	9	c.	c.	PROPN
bjmsr-2223	453	10	a.	a.	PROPN
bjmsr-2223	453	11	,	,	PUNCT
bjmsr-2223	453	12	&	&	CCONJ
bjmsr-2223	453	13	mills	mills	PROPN
bjmsr-2223	453	14	,	,	PUNCT
bjmsr-2223	453	15	l.	l.	PROPN
bjmsr-2223	453	16	f.	f.	PROPN
bjmsr-2223	453	17	(	(	PUNCT
bjmsr-2223	453	18	2004	2004	NUM
bjmsr-2223	453	19	)	)	PUNCT
bjmsr-2223	453	20	.	.	PUNCT
bjmsr-2223	454	1	last	last	ADJ
bjmsr-2223	454	2	-	-	PUNCT
bjmsr-2223	454	3	chance	chance	NOUN
bjmsr-2223	454	4	earnings	earning	NOUN
bjmsr-2223	454	5	management	management	NOUN
bjmsr-2223	454	6	:	:	PUNCT
bjmsr-2223	454	7	using	use	VERB
bjmsr-2223	454	8	the	the	DET
bjmsr-2223	454	9	tax	tax	NOUN
bjmsr-2223	454	10	expense	expense	NOUN
bjmsr-2223	454	11	to	to	PART
bjmsr-2223	454	12	meet	meet	VERB
bjmsr-2223	454	13	analysts	analyst	NOUN
bjmsr-2223	454	14	'	'	PART
bjmsr-2223	454	15	forecasts	forecast	NOUN
bjmsr-2223	454	16	.	.	PUNCT
bjmsr-2223	455	1	contemporary	contemporary	ADJ
bjmsr-2223	455	2	accounting	accounting	PROPN
bjmsr-2223	455	3	research	research	PROPN
bjmsr-2223	455	4	,	,	PUNCT
bjmsr-2223	455	5	21(2	21(2	NUM
bjmsr-2223	455	6	)	)	PUNCT
bjmsr-2223	455	7	,	,	PUNCT
bjmsr-2223	455	8	431	431	NUM
bjmsr-2223	455	9	-	-	SYM
bjmsr-2223	455	10	459	459	NUM
bjmsr-2223	455	11	.	.	PUNCT
bjmsr-2223	456	1	https://doi.org/10.1506/tfvv-uyt1nnyt-1yfh	https://doi.org/10.1506/tfvv-uyt1nnyt-1yfh	PROPN
bjmsr-2223	456	2	dyreng	dyreng	PROPN
bjmsr-2223	456	3	,	,	PUNCT
bjmsr-2223	456	4	s.	s.	PROPN
bjmsr-2223	456	5	d.	d.	PROPN
bjmsr-2223	456	6	,	,	PUNCT
bjmsr-2223	456	7	hanlon	hanlon	PROPN
bjmsr-2223	456	8	,	,	PUNCT
bjmsr-2223	456	9	m.	m.	NOUN
bjmsr-2223	456	10	,	,	PUNCT
bjmsr-2223	456	11	&	&	CCONJ
bjmsr-2223	456	12	maydew	maydew	PROPN
bjmsr-2223	456	13	,	,	PUNCT
bjmsr-2223	456	14	e.	e.	PROPN
bjmsr-2223	456	15	l.	l.	PROPN
bjmsr-2223	456	16	(	(	PUNCT
bjmsr-2223	456	17	2008	2008	NUM
bjmsr-2223	456	18	)	)	PUNCT
bjmsr-2223	456	19	.	.	PUNCT
bjmsr-2223	457	1	long	long	ADV
bjmsr-2223	457	2	-	-	PUNCT
bjmsr-2223	457	3	run	run	VERB
bjmsr-2223	457	4	corporate	corporate	ADJ
bjmsr-2223	457	5	tax	tax	NOUN
bjmsr-2223	457	6	avoidance	avoidance	NOUN
bjmsr-2223	457	7	.	.	PUNCT
bjmsr-2223	458	1	the	the	DET
bjmsr-2223	458	2	accounting	accounting	PROPN
bjmsr-2223	458	3	review	review	PROPN
bjmsr-2223	458	4	,	,	PUNCT
bjmsr-2223	458	5	83(1	83(1	PROPN
bjmsr-2223	458	6	)	)	PUNCT
bjmsr-2223	458	7	,	,	PUNCT
bjmsr-2223	458	8	61	61	NUM
bjmsr-2223	458	9	-	-	SYM
bjmsr-2223	458	10	82	82	NUM
bjmsr-2223	458	11	.	.	PUNCT
bjmsr-2223	459	1	https://doi.org/10.2308/accr.2008.83.1.61	https://doi.org/10.2308/accr.2008.83.1.61	NOUN
bjmsr-2223	459	2	fan	fan	PROPN
bjmsr-2223	459	3	,	,	PUNCT
bjmsr-2223	459	4	j.	j.	PROPN
bjmsr-2223	459	5	p.	p.	PROPN
bjmsr-2223	459	6	h.	h.	PROPN
bjmsr-2223	459	7	,	,	PUNCT
bjmsr-2223	459	8	&	&	CCONJ
bjmsr-2223	459	9	wong	wong	PROPN
bjmsr-2223	459	10	,	,	PUNCT
bjmsr-2223	459	11	t.	t.	PROPN
bjmsr-2223	459	12	j.	j.	PROPN
bjmsr-2223	459	13	(	(	PUNCT
bjmsr-2223	459	14	2002	2002	NUM
bjmsr-2223	459	15	)	)	PUNCT
bjmsr-2223	459	16	.	.	PUNCT
bjmsr-2223	460	1	corporate	corporate	ADJ
bjmsr-2223	460	2	ownership	ownership	NOUN
bjmsr-2223	460	3	structure	structure	NOUN
bjmsr-2223	460	4	and	and	CCONJ
bjmsr-2223	460	5	the	the	DET
bjmsr-2223	460	6	informativeness	informativeness	NOUN
bjmsr-2223	460	7	of	of	ADP
bjmsr-2223	460	8	accounting	accounting	NOUN
bjmsr-2223	460	9	earnings	earning	NOUN
bjmsr-2223	460	10	in	in	ADP
bjmsr-2223	460	11	east	east	PROPN
bjmsr-2223	460	12	asia	asia	PROPN
bjmsr-2223	460	13	.	.	PUNCT
bjmsr-2223	461	1	journal	journal	PROPN
bjmsr-2223	461	2	of	of	ADP
bjmsr-2223	461	3	accounting	accounting	NOUN
bjmsr-2223	461	4	and	and	CCONJ
bjmsr-2223	461	5	economics	economic	NOUN
bjmsr-2223	461	6	,	,	PUNCT
bjmsr-2223	461	7	33(3	33(3	NOUN
bjmsr-2223	461	8	)	)	PUNCT
bjmsr-2223	461	9	,	,	PUNCT
bjmsr-2223	461	10	401	401	NUM
bjmsr-2223	461	11	-	-	SYM
bjmsr-2223	461	12	425	425	NUM
bjmsr-2223	461	13	.	.	PUNCT
bjmsr-2223	462	1	https://doi.org/10.1016/s0165-4101(02)00047-2	https://doi.org/10.1016/s0165-4101(02)00047-2	NOUN
bjmsr-2223	462	2	field	field	NOUN
bjmsr-2223	462	3	,	,	PUNCT
bjmsr-2223	462	4	j.	j.	PROPN
bjmsr-2223	462	5	(	(	PUNCT
bjmsr-2223	462	6	2013	2013	NUM
bjmsr-2223	462	7	)	)	PUNCT
bjmsr-2223	462	8	.	.	PUNCT
bjmsr-2223	463	1	cognitive	cognitive	ADJ
bjmsr-2223	463	2	validity	validity	NOUN
bjmsr-2223	463	3	.	.	PUNCT
bjmsr-2223	464	1	in	in	ADP
bjmsr-2223	464	2	a.	a.	PROPN
bjmsr-2223	464	3	geranpayeh	geranpayeh	PROPN
bjmsr-2223	464	4	&	&	CCONJ
bjmsr-2223	464	5	l.	l.	PROPN
bjmsr-2223	464	6	taylor	taylor	PROPN
bjmsr-2223	464	7	(	(	PUNCT
bjmsr-2223	464	8	eds	eds	PROPN
bjmsr-2223	464	9	.	.	PUNCT
bjmsr-2223	464	10	)	)	PUNCT
bjmsr-2223	464	11	,	,	PUNCT
bjmsr-2223	464	12	we	we	PRON
bjmsr-2223	464	13	are	be	AUX
bjmsr-2223	464	14	examining	examine	VERB
bjmsr-2223	464	15	listening	listen	VERB
bjmsr-2223	464	16	.	.	PUNCT
bjmsr-2223	465	1	(	(	PUNCT
bjmsr-2223	465	2	pp	pp	ADV
bjmsr-2223	465	3	.	.	PUNCT
bjmsr-2223	466	1	77–151	77–151	NUM
bjmsr-2223	466	2	)	)	PUNCT
bjmsr-2223	466	3	.	.	PUNCT
bjmsr-2223	467	1	cambridge	cambridge	PROPN
bjmsr-2223	467	2	university	university	PROPN
bjmsr-2223	467	3	press	press	NOUN
bjmsr-2223	467	4	fitzgibbon	fitzgibbon	NOUN
bjmsr-2223	467	5	,	,	PUNCT
bjmsr-2223	467	6	w.	w.	PROPN
bjmsr-2223	467	7	,	,	PUNCT
bjmsr-2223	467	8	&	&	CCONJ
bjmsr-2223	467	9	starkman	starkman	PROPN
bjmsr-2223	467	10	,	,	PUNCT
bjmsr-2223	467	11	d.	d.	PROPN
bjmsr-2223	467	12	(	(	PUNCT
bjmsr-2223	467	13	2017	2017	NUM
bjmsr-2223	467	14	)	)	PUNCT
bjmsr-2223	467	15	.	.	PUNCT
bjmsr-2223	468	1	the	the	DET
bjmsr-2223	468	2	'	'	PUNCT
bjmsr-2223	468	3	paradise	paradise	PROPN
bjmsr-2223	468	4	papers	paper	NOUN
bjmsr-2223	468	5	'	'	PART
bjmsr-2223	468	6	and	and	CCONJ
bjmsr-2223	468	7	the	the	DET
bjmsr-2223	468	8	long	long	ADJ
bjmsr-2223	468	9	twilight	twilight	NOUN
bjmsr-2223	468	10	struggle	struggle	NOUN
bjmsr-2223	468	11	against	against	ADP
bjmsr-2223	468	12	offshore	offshore	ADJ
bjmsr-2223	468	13	secrecy	secrecy	NOUN
bjmsr-2223	468	14	.	.	PUNCT
bjmsr-2223	469	1	international	international	ADJ
bjmsr-2223	469	2	consortium	consortium	NOUN
bjmsr-2223	469	3	of	of	ADP
bjmsr-2223	469	4	investigative	investigative	ADJ
bjmsr-2223	469	5	journalists	journalist	NOUN
bjmsr-2223	469	6	.	.	PUNCT
bjmsr-2223	470	1	retrieved	retrieve	VERB
bjmsr-2223	470	2	from	from	ADP
bjmsr-2223	470	3	https://www.icij.org/investigations/paradise-papers/paradise-papers-long-twilight-struggle-offshore-secrecy/	https://www.icij.org/investigations/paradise-papers/paradise-papers-long-twilight-struggle-offshore-secrecy/	PROPN
bjmsr-2223	470	4	frank	frank	PROPN
bjmsr-2223	470	5	,	,	PUNCT
bjmsr-2223	470	6	m.	m.	NOUN
bjmsr-2223	470	7	m.	m.	NOUN
bjmsr-2223	470	8	,	,	PUNCT
bjmsr-2223	470	9	lynch	lynch	PROPN
bjmsr-2223	470	10	,	,	PUNCT
bjmsr-2223	470	11	l.	l.	PROPN
bjmsr-2223	470	12	j.	j.	PROPN
bjmsr-2223	470	13	,	,	PUNCT
bjmsr-2223	470	14	&	&	CCONJ
bjmsr-2223	470	15	rego	rego	PROPN
bjmsr-2223	470	16	,	,	PUNCT
bjmsr-2223	470	17	s.	s.	PROPN
bjmsr-2223	470	18	o.	o.	PROPN
bjmsr-2223	470	19	(	(	PUNCT
bjmsr-2223	470	20	2009	2009	NUM
bjmsr-2223	470	21	)	)	PUNCT
bjmsr-2223	470	22	.	.	PUNCT
bjmsr-2223	471	1	tax	tax	NOUN
bjmsr-2223	471	2	reporting	reporting	NOUN
bjmsr-2223	471	3	aggressiveness	aggressiveness	NOUN
bjmsr-2223	471	4	and	and	CCONJ
bjmsr-2223	471	5	its	its	PRON
bjmsr-2223	471	6	relation	relation	NOUN
bjmsr-2223	471	7	to	to	ADP
bjmsr-2223	471	8	aggressive	aggressive	ADJ
bjmsr-2223	471	9	financial	financial	ADJ
bjmsr-2223	471	10	reporting	reporting	NOUN
bjmsr-2223	471	11	.	.	PUNCT
bjmsr-2223	472	1	the	the	DET
bjmsr-2223	472	2	accounting	accounting	NOUN
bjmsr-2223	472	3	review	review	PROPN
bjmsr-2223	472	4	,	,	PUNCT
bjmsr-2223	472	5	84(2	84(2	NUM
bjmsr-2223	472	6	)	)	PUNCT
bjmsr-2223	472	7	,	,	PUNCT
bjmsr-2223	472	8	467–496	467–496	NUM
bjmsr-2223	472	9	.	.	PUNCT
bjmsr-2223	473	1	https://doi.org/10.2308/accr.2009.84.2.467	https://doi.org/10.2308/accr.2009.84.2.467	ADJ
bjmsr-2223	473	2	ghazinoory	ghazinoory	NOUN
bjmsr-2223	473	3	,	,	PUNCT
bjmsr-2223	473	4	s.	s.	PROPN
bjmsr-2223	473	5	,	,	PUNCT
bjmsr-2223	473	6	&	&	CCONJ
bjmsr-2223	473	7	hashemi	hashemi	PROPN
bjmsr-2223	473	8	,	,	PUNCT
bjmsr-2223	473	9	z.	z.	PROPN
bjmsr-2223	473	10	(	(	PUNCT
bjmsr-2223	473	11	2021	2021	NUM
bjmsr-2223	473	12	)	)	PUNCT
bjmsr-2223	473	13	.	.	PUNCT
bjmsr-2223	474	1	do	do	VERB
bjmsr-2223	474	2	tax	tax	NOUN
bjmsr-2223	474	3	incentives	incentive	NOUN
bjmsr-2223	474	4	and	and	CCONJ
bjmsr-2223	474	5	direct	direct	ADJ
bjmsr-2223	474	6	funding	funding	NOUN
bjmsr-2223	474	7	enhance	enhance	NOUN
bjmsr-2223	474	8	innovation	innovation	NOUN
bjmsr-2223	474	9	input	input	NOUN
bjmsr-2223	474	10	and	and	CCONJ
bjmsr-2223	474	11	output	output	NOUN
bjmsr-2223	474	12	in	in	ADP
bjmsr-2223	474	13	hightech	hightech	ADJ
bjmsr-2223	474	14	firms	firm	NOUN
bjmsr-2223	474	15	?	?	PUNCT
bjmsr-2223	475	1	the	the	DET
bjmsr-2223	475	2	journal	journal	NOUN
bjmsr-2223	475	3	of	of	ADP
bjmsr-2223	475	4	high	high	ADJ
bjmsr-2223	475	5	technology	technology	NOUN
bjmsr-2223	475	6	management	management	NOUN
bjmsr-2223	475	7	research	research	NOUN
bjmsr-2223	475	8	,	,	PUNCT
bjmsr-2223	475	9	32(1	32(1	NUM
bjmsr-2223	475	10	)	)	PUNCT
bjmsr-2223	475	11	,	,	PUNCT
bjmsr-2223	475	12	100394	100394	NUM
bjmsr-2223	475	13	.	.	PUNCT
bjmsr-2223	476	1	https://doi.org/10.1016/j.hitech.2020.100394	https://doi.org/10.1016/j.hitech.2020.100394	PROPN
bjmsr-2223	476	2	goerke	goerke	PROPN
bjmsr-2223	476	3	,	,	PUNCT
bjmsr-2223	476	4	l.	l.	PROPN
bjmsr-2223	476	5	(	(	PUNCT
bjmsr-2223	476	6	2019	2019	NUM
bjmsr-2223	476	7	)	)	PUNCT
bjmsr-2223	476	8	.	.	PUNCT
bjmsr-2223	477	1	corporate	corporate	ADJ
bjmsr-2223	477	2	social	social	ADJ
bjmsr-2223	477	3	responsibility	responsibility	NOUN
bjmsr-2223	477	4	and	and	CCONJ
bjmsr-2223	477	5	tax	tax	NOUN
bjmsr-2223	477	6	avoidance	avoidance	NOUN
bjmsr-2223	477	7	.	.	PUNCT
bjmsr-2223	478	1	journal	journal	NOUN
bjmsr-2223	478	2	of	of	ADP
bjmsr-2223	478	3	public	public	ADJ
bjmsr-2223	478	4	economic	economic	ADJ
bjmsr-2223	478	5	theory	theory	NOUN
bjmsr-2223	478	6	,	,	PUNCT
bjmsr-2223	478	7	21(2	21(2	NUM
bjmsr-2223	478	8	)	)	PUNCT
bjmsr-2223	478	9	,	,	PUNCT
bjmsr-2223	478	10	310–331	310–331	NUM
bjmsr-2223	478	11	.	.	PUNCT
bjmsr-2223	479	1	https://doi.org/10.1111/jpet.12341	https://doi.org/10.1111/jpet.12341	PROPN
bjmsr-2223	479	2	goncharov	goncharov	PROPN
bjmsr-2223	479	3	,	,	PUNCT
bjmsr-2223	479	4	i.	i.	PROPN
bjmsr-2223	479	5	,	,	PUNCT
bjmsr-2223	479	6	&	&	CCONJ
bjmsr-2223	479	7	zimmermann	zimmermann	PROPN
bjmsr-2223	479	8	,	,	PUNCT
bjmsr-2223	479	9	j.	j.	PROPN
bjmsr-2223	479	10	(	(	PUNCT
bjmsr-2223	479	11	2006	2006	NUM
bjmsr-2223	479	12	)	)	PUNCT
bjmsr-2223	479	13	.	.	PUNCT
bjmsr-2223	480	1	earnings	earning	NOUN
bjmsr-2223	480	2	management	management	NOUN
bjmsr-2223	480	3	when	when	SCONJ
bjmsr-2223	480	4	incentives	incentive	NOUN
bjmsr-2223	480	5	compete	compete	VERB
bjmsr-2223	480	6	:	:	PUNCT
bjmsr-2223	480	7	the	the	DET
bjmsr-2223	480	8	role	role	NOUN
bjmsr-2223	480	9	of	of	ADP
bjmsr-2223	480	10	tax	tax	NOUN
bjmsr-2223	480	11	accounting	accounting	NOUN
bjmsr-2223	480	12	in	in	ADP
bjmsr-2223	480	13	russia	russia	PROPN
bjmsr-2223	480	14	.	.	PUNCT
bjmsr-2223	481	1	journal	journal	PROPN
bjmsr-2223	481	2	of	of	ADP
bjmsr-2223	481	3	international	international	ADJ
bjmsr-2223	481	4	accounting	accounting	NOUN
bjmsr-2223	481	5	research	research	NOUN
bjmsr-2223	481	6	,	,	PUNCT
bjmsr-2223	481	7	5(1	5(1	NUM
bjmsr-2223	481	8	)	)	PUNCT
bjmsr-2223	481	9	,	,	PUNCT
bjmsr-2223	481	10	41	41	NUM
bjmsr-2223	481	11	-	-	SYM
bjmsr-2223	481	12	65	65	NUM
bjmsr-2223	481	13	.	.	PUNCT
bjmsr-2223	482	1	https://doi.org/10.2308/jiar.2006.5.1.41	https://doi.org/10.2308/jiar.2006.5.1.41	PROPN
bjmsr-2223	482	2	guenther	guenther	PROPN
bjmsr-2223	482	3	,	,	PUNCT
bjmsr-2223	482	4	d.	d.	PROPN
bjmsr-2223	482	5	a.	a.	PROPN
bjmsr-2223	482	6	(	(	PUNCT
bjmsr-2223	482	7	1994	1994	NUM
bjmsr-2223	482	8	)	)	PUNCT
bjmsr-2223	482	9	.	.	PUNCT
bjmsr-2223	483	1	earnings	earning	NOUN
bjmsr-2223	483	2	management	management	NOUN
bjmsr-2223	483	3	in	in	ADP
bjmsr-2223	483	4	response	response	NOUN
bjmsr-2223	483	5	to	to	ADP
bjmsr-2223	483	6	corporate	corporate	ADJ
bjmsr-2223	483	7	tax	tax	NOUN
bjmsr-2223	483	8	rate	rate	NOUN
bjmsr-2223	483	9	changes	change	NOUN
bjmsr-2223	483	10	:	:	PUNCT
bjmsr-2223	483	11	evidence	evidence	NOUN
bjmsr-2223	483	12	from	from	ADP
bjmsr-2223	483	13	the	the	DET
bjmsr-2223	483	14	1986	1986	NUM
bjmsr-2223	483	15	tax	tax	NOUN
bjmsr-2223	483	16	reform	reform	NOUN
bjmsr-2223	483	17	act	act	PROPN
bjmsr-2223	483	18	.	.	PUNCT
bjmsr-2223	484	1	the	the	DET
bjmsr-2223	484	2	accounting	accounting	NOUN
bjmsr-2223	484	3	review	review	NOUN
bjmsr-2223	484	4	,	,	PUNCT
bjmsr-2223	484	5	69(1	69(1	NUM
bjmsr-2223	484	6	)	)	PUNCT
bjmsr-2223	484	7	,	,	PUNCT
bjmsr-2223	484	8	230	230	NUM
bjmsr-2223	484	9	-	-	SYM
bjmsr-2223	484	10	243	243	NUM
bjmsr-2223	484	11	.	.	PUNCT
bjmsr-2223	484	12	retrieved	retrieve	VERB
bjmsr-2223	484	13	from	from	ADP
bjmsr-2223	484	14	https://www.jstor.org/stable/248269	https://www.jstor.org/stable/248269	PROPN
bjmsr-2223	484	15	guenther	guenther	PROPN
bjmsr-2223	484	16	,	,	PUNCT
bjmsr-2223	484	17	d.	d.	PROPN
bjmsr-2223	484	18	a.	a.	PROPN
bjmsr-2223	484	19	,	,	PUNCT
bjmsr-2223	484	20	krull	krull	PROPN
bjmsr-2223	484	21	,	,	PUNCT
bjmsr-2223	484	22	l.	l.	PROPN
bjmsr-2223	484	23	k.	k.	PROPN
bjmsr-2223	484	24	,	,	PUNCT
bjmsr-2223	484	25	&	&	CCONJ
bjmsr-2223	484	26	williams	williams	PROPN
bjmsr-2223	484	27	,	,	PUNCT
bjmsr-2223	484	28	b.	b.	PROPN
bjmsr-2223	484	29	m.	m.	PROPN
bjmsr-2223	484	30	(	(	PUNCT
bjmsr-2223	484	31	2021	2021	NUM
bjmsr-2223	484	32	)	)	PUNCT
bjmsr-2223	484	33	.	.	PUNCT
bjmsr-2223	485	1	identifying	identify	VERB
bjmsr-2223	485	2	different	different	ADJ
bjmsr-2223	485	3	types	type	NOUN
bjmsr-2223	485	4	of	of	ADP
bjmsr-2223	485	5	tax	tax	NOUN
bjmsr-2223	485	6	avoidance	avoidance	NOUN
bjmsr-2223	485	7	:	:	PUNCT
bjmsr-2223	485	8	implications	implication	NOUN
bjmsr-2223	485	9	for	for	ADP
bjmsr-2223	485	10	empirical	empirical	ADJ
bjmsr-2223	485	11	research	research	NOUN
bjmsr-2223	485	12	.	.	PUNCT
bjmsr-2223	486	1	journal	journal	NOUN
bjmsr-2223	486	2	of	of	ADP
bjmsr-2223	486	3	the	the	DET
bjmsr-2223	486	4	american	american	PROPN
bjmsr-2223	486	5	taxation	taxation	PROPN
bjmsr-2223	486	6	association	association	PROPN
bjmsr-2223	486	7	,	,	PUNCT
bjmsr-2223	486	8	43(1	43(1	NOUN
bjmsr-2223	486	9	)	)	PUNCT
bjmsr-2223	486	10	,	,	PUNCT
bjmsr-2223	486	11	27	27	NUM
bjmsr-2223	486	12	-	-	SYM
bjmsr-2223	486	13	50	50	NUM
bjmsr-2223	486	14	.	.	PUNCT
bjmsr-2223	487	1	https://doi.org/10.2308/jata-17044	https://doi.org/10.2308/jata-17044	PROPN
bjmsr-2223	487	2	guenther	guenther	PROPN
bjmsr-2223	487	3	,	,	PUNCT
bjmsr-2223	487	4	d.	d.	PROPN
bjmsr-2223	487	5	a.	a.	PROPN
bjmsr-2223	487	6	,	,	PUNCT
bjmsr-2223	487	7	matsunaga	matsunaga	PROPN
bjmsr-2223	487	8	,	,	PUNCT
bjmsr-2223	487	9	s.	s.	PROPN
bjmsr-2223	487	10	r.	r.	PROPN
bjmsr-2223	487	11	,	,	PUNCT
bjmsr-2223	487	12	&	&	CCONJ
bjmsr-2223	487	13	williams	williams	PROPN
bjmsr-2223	487	14	,	,	PUNCT
bjmsr-2223	487	15	b.	b.	PROPN
bjmsr-2223	487	16	m.	m.	PROPN
bjmsr-2223	487	17	(	(	PUNCT
bjmsr-2223	487	18	2017	2017	NUM
bjmsr-2223	487	19	)	)	PUNCT
bjmsr-2223	487	20	.	.	PUNCT
bjmsr-2223	487	21	is	be	AUX
bjmsr-2223	487	22	tax	tax	NOUN
bjmsr-2223	487	23	avoidance	avoidance	NOUN
bjmsr-2223	487	24	related	relate	VERB
bjmsr-2223	487	25	to	to	ADP
bjmsr-2223	487	26	firm	firm	ADJ
bjmsr-2223	487	27	risk	risk	NOUN
bjmsr-2223	487	28	?	?	PUNCT
bjmsr-2223	488	1	the	the	DET
bjmsr-2223	488	2	accounting	accounting	NOUN
bjmsr-2223	488	3	review	review	NOUN
bjmsr-2223	488	4	,	,	PUNCT
bjmsr-2223	488	5	92(1	92(1	NOUN
bjmsr-2223	488	6	)	)	PUNCT
bjmsr-2223	488	7	,	,	PUNCT
bjmsr-2223	488	8	115	115	NUM
bjmsr-2223	488	9	-	-	SYM
bjmsr-2223	488	10	136	136	NUM
bjmsr-2223	488	11	.	.	PUNCT
bjmsr-2223	489	1	https://doi.org/10.2308/accr-51408	https://doi.org/10.2308/accr-51408	PROPN
bjmsr-2223	489	2	https://doi.org/10.1177/0969776406065432	https://doi.org/10.1177/0969776406065432	PROPN
bjmsr-2223	489	3	https://doi.org/10.2308/jata-2021-013	https://doi.org/10.2308/jata-2021-013	NOUN
bjmsr-2223	489	4	https://doi.org/10.2308/jata-2021-013	https://doi.org/10.2308/jata-2021-013	PROPN
bjmsr-2223	489	5	https://doi.org/10.1787/22235558	https://doi.org/10.1787/22235558	VERB
bjmsr-2223	489	6	https://doi.org/10.1057/palgrave.development.1100066	https://doi.org/10.1057/palgrave.development.1100066	PROPN
bjmsr-2223	489	7	https://www.jstor.org/stable/248303	https://www.jstor.org/stable/248303	ADJ
bjmsr-2223	489	8	https://doi.org/10.1186/s40854-022-00424-8	https://doi.org/10.1186/s40854-022-00424-8	NUM
bjmsr-2223	490	1	https://doi.org/10.1016/j.jfineco.2005.02.002	https://doi.org/10.1016/j.jfineco.2005.02.002	NOUN
bjmsr-2223	490	2	https://www.jstor.org/stable/25651357	https://www.jstor.org/stable/25651357	PROPN
bjmsr-2223	490	3	https://doi.org/10.1016/j.jfineco.2006.05.005	https://doi.org/10.1016/j.jfineco.2006.05.005	VERB
bjmsr-2223	490	4	https://doi.org/10.1506/tfvv-uyt1-nnyt-1yfh	https://doi.org/10.1506/tfvv-uyt1-nnyt-1yfh	PROPN
bjmsr-2223	490	5	https://doi.org/10.1506/tfvv-uyt1-nnyt-1yfh	https://doi.org/10.1506/tfvv-uyt1-nnyt-1yfh	PROPN
bjmsr-2223	490	6	https://www.icij.org/investigations/paradise-papers/paradise-papers-long-twilight-struggle-offshore-secrecy/	https://www.icij.org/investigations/paradise-papers/paradise-papers-long-twilight-struggle-offshore-secrecy/	PROPN
bjmsr-2223	490	7	https://doi.org/10.2308/accr.2009.84.2.467	https://doi.org/10.2308/accr.2009.84.2.467	PROPN
bjmsr-2223	490	8	https://doi.org/10.1016/j.hitech.2020.100394	https://doi.org/10.1016/j.hitech.2020.100394	PROPN
bjmsr-2223	490	9	https://doi.org/10.1111/jpet.12341	https://doi.org/10.1111/jpet.12341	PROPN
bjmsr-2223	490	10	https://doi.org/10.2308/jiar.2006.5.1.41	https://doi.org/10.2308/jiar.2006.5.1.41	PROPN
bjmsr-2223	490	11	https://www.jstor.org/stable/248269	https://www.jstor.org/stable/248269	PROPN
bjmsr-2223	490	12	https://doi.org/10.2308/jata-17-044	https://doi.org/10.2308/jata-17-044	PROPN
bjmsr-2223	490	13	https://doi.org/10.2308/jata-17-044	https://doi.org/10.2308/jata-17-044	PROPN
bjmsr-2223	490	14	ali	ali	PROPN
bjmsr-2223	490	15	et	et	PROPN
bjmsr-2223	490	16	al	al	PROPN
bjmsr-2223	490	17	.	.	PROPN
bjmsr-2223	490	18	,	,	PUNCT
bjmsr-2223	490	19	bangladesh	bangladesh	PROPN
bjmsr-2223	490	20	journal	journal	NOUN
bjmsr-2223	490	21	of	of	ADP
bjmsr-2223	490	22	multidisciplinary	multidisciplinary	ADJ
bjmsr-2223	490	23	scientific	scientific	ADJ
bjmsr-2223	490	24	research	research	NOUN
bjmsr-2223	490	25	9(2	9(2	NUM
bjmsr-2223	490	26	)	)	PUNCT
bjmsr-2223	490	27	(	(	PUNCT
bjmsr-2223	490	28	2024	2024	NUM
bjmsr-2223	490	29	)	)	PUNCT
bjmsr-2223	490	30	,	,	PUNCT
bjmsr-2223	490	31	30	30	NUM
bjmsr-2223	490	32	-	-	SYM
bjmsr-2223	490	33	44	44	NUM
bjmsr-2223	490	34	43	43	NUM
bjmsr-2223	490	35	gunny	gunny	NOUN
bjmsr-2223	490	36	,	,	PUNCT
bjmsr-2223	490	37	k.	k.	PROPN
bjmsr-2223	490	38	a.	a.	PROPN
bjmsr-2223	490	39	(	(	PUNCT
bjmsr-2223	490	40	2010	2010	NUM
bjmsr-2223	490	41	)	)	PUNCT
bjmsr-2223	490	42	.	.	PUNCT
bjmsr-2223	491	1	the	the	DET
bjmsr-2223	491	2	relation	relation	NOUN
bjmsr-2223	491	3	between	between	ADP
bjmsr-2223	491	4	earnings	earning	NOUN
bjmsr-2223	491	5	management	management	NOUN
bjmsr-2223	491	6	using	use	VERB
bjmsr-2223	491	7	real	real	ADJ
bjmsr-2223	491	8	activities	activity	NOUN
bjmsr-2223	491	9	manipulation	manipulation	NOUN
bjmsr-2223	491	10	and	and	CCONJ
bjmsr-2223	491	11	future	future	ADJ
bjmsr-2223	491	12	performance	performance	NOUN
bjmsr-2223	491	13	:	:	PUNCT
bjmsr-2223	491	14	evidence	evidence	NOUN
bjmsr-2223	491	15	from	from	ADP
bjmsr-2223	491	16	meeting	meet	VERB
bjmsr-2223	491	17	earnings	earning	NOUN
bjmsr-2223	491	18	benchmarks	benchmark	NOUN
bjmsr-2223	491	19	.	.	PUNCT
bjmsr-2223	492	1	contemporary	contemporary	ADJ
bjmsr-2223	492	2	accounting	accounting	NOUN
bjmsr-2223	492	3	research	research	NOUN
bjmsr-2223	492	4	,	,	PUNCT
bjmsr-2223	492	5	27(3	27(3	NUM
bjmsr-2223	492	6	)	)	PUNCT
bjmsr-2223	492	7	,	,	PUNCT
bjmsr-2223	492	8	855–888	855–888	NUM
bjmsr-2223	492	9	.	.	PUNCT
bjmsr-2223	493	1	https://doi.org/10.1111/j.1911-3846.2010.01029.x	https://doi.org/10.1111/j.1911-3846.2010.01029.x	PROPN
bjmsr-2223	493	2	gupta	gupta	PROPN
bjmsr-2223	493	3	,	,	PUNCT
bjmsr-2223	493	4	s.	s.	PROPN
bjmsr-2223	493	5	,	,	PUNCT
bjmsr-2223	493	6	&	&	CCONJ
bjmsr-2223	493	7	newberry	newberry	PROPN
bjmsr-2223	493	8	,	,	PUNCT
bjmsr-2223	493	9	k.	k.	PROPN
bjmsr-2223	493	10	(	(	PUNCT
bjmsr-2223	493	11	1997	1997	NUM
bjmsr-2223	493	12	)	)	PUNCT
bjmsr-2223	493	13	.	.	PUNCT
bjmsr-2223	494	1	determinants	determinant	NOUN
bjmsr-2223	494	2	of	of	ADP
bjmsr-2223	494	3	the	the	DET
bjmsr-2223	494	4	variability	variability	NOUN
bjmsr-2223	494	5	in	in	ADP
bjmsr-2223	494	6	corporate	corporate	ADJ
bjmsr-2223	494	7	effective	effective	ADJ
bjmsr-2223	494	8	tax	tax	NOUN
bjmsr-2223	494	9	rates	rate	NOUN
bjmsr-2223	494	10	:	:	PUNCT
bjmsr-2223	494	11	evidence	evidence	NOUN
bjmsr-2223	494	12	from	from	ADP
bjmsr-2223	494	13	longitudinal	longitudinal	ADJ
bjmsr-2223	494	14	data	datum	NOUN
bjmsr-2223	494	15	.	.	PUNCT
bjmsr-2223	495	1	journal	journal	PROPN
bjmsr-2223	495	2	of	of	ADP
bjmsr-2223	495	3	accounting	accounting	NOUN
bjmsr-2223	495	4	and	and	CCONJ
bjmsr-2223	495	5	public	public	ADJ
bjmsr-2223	495	6	policy	policy	NOUN
bjmsr-2223	495	7	,	,	PUNCT
bjmsr-2223	495	8	16(1	16(1	NUM
bjmsr-2223	495	9	)	)	PUNCT
bjmsr-2223	495	10	,	,	PUNCT
bjmsr-2223	495	11	1–34	1–34	PROPN
bjmsr-2223	495	12	.	.	PUNCT
bjmsr-2223	496	1	https://doi.org/10.1016/s02784254(96)00055-5	https://doi.org/10.1016/s02784254(96)00055-5	PROPN
bjmsr-2223	496	2	hanlon	hanlon	PROPN
bjmsr-2223	496	3	,	,	PUNCT
bjmsr-2223	496	4	m.	m.	NOUN
bjmsr-2223	496	5	,	,	PUNCT
bjmsr-2223	496	6	&	&	CCONJ
bjmsr-2223	496	7	heitzman	heitzman	PROPN
bjmsr-2223	496	8	,	,	PUNCT
bjmsr-2223	496	9	s.	s.	PROPN
bjmsr-2223	496	10	(	(	PUNCT
bjmsr-2223	496	11	2010	2010	NUM
bjmsr-2223	496	12	)	)	PUNCT
bjmsr-2223	496	13	.	.	PUNCT
bjmsr-2223	497	1	a	a	DET
bjmsr-2223	497	2	review	review	NOUN
bjmsr-2223	497	3	of	of	ADP
bjmsr-2223	497	4	tax	tax	NOUN
bjmsr-2223	497	5	research	research	NOUN
bjmsr-2223	497	6	.	.	PUNCT
bjmsr-2223	498	1	journal	journal	NOUN
bjmsr-2223	498	2	of	of	ADP
bjmsr-2223	498	3	accounting	accounting	NOUN
bjmsr-2223	498	4	and	and	CCONJ
bjmsr-2223	498	5	economics	economic	NOUN
bjmsr-2223	498	6	,	,	PUNCT
bjmsr-2223	498	7	50(2	50(2	NUM
bjmsr-2223	498	8	-	-	SYM
bjmsr-2223	498	9	3	3	NUM
bjmsr-2223	498	10	)	)	PUNCT
bjmsr-2223	498	11	,	,	PUNCT
bjmsr-2223	498	12	127	127	NUM
bjmsr-2223	498	13	-	-	SYM
bjmsr-2223	498	14	178	178	NUM
bjmsr-2223	498	15	.	.	PUNCT
bjmsr-2223	499	1	https://doi.org/10.1016/j.jacceco.2010.09.002	https://doi.org/10.1016/j.jacceco.2010.09.002	NUM
bjmsr-2223	499	2	hanlon	hanlon	NOUN
bjmsr-2223	499	3	,	,	PUNCT
bjmsr-2223	499	4	m.	m.	NOUN
bjmsr-2223	499	5	,	,	PUNCT
bjmsr-2223	499	6	&	&	CCONJ
bjmsr-2223	499	7	slemrod	slemrod	PROPN
bjmsr-2223	499	8	,	,	PUNCT
bjmsr-2223	499	9	j.	j.	PROPN
bjmsr-2223	499	10	(	(	PUNCT
bjmsr-2223	499	11	2009	2009	NUM
bjmsr-2223	499	12	)	)	PUNCT
bjmsr-2223	499	13	.	.	PUNCT
bjmsr-2223	500	1	what	what	PRON
bjmsr-2223	500	2	does	do	AUX
bjmsr-2223	500	3	tax	tax	NOUN
bjmsr-2223	500	4	aggressiveness	aggressiveness	NOUN
bjmsr-2223	500	5	signal	signal	NOUN
bjmsr-2223	500	6	?	?	PUNCT
bjmsr-2223	501	1	evidence	evidence	NOUN
bjmsr-2223	501	2	from	from	ADP
bjmsr-2223	501	3	stock	stock	NOUN
bjmsr-2223	501	4	price	price	NOUN
bjmsr-2223	501	5	reactions	reaction	NOUN
bjmsr-2223	501	6	to	to	ADP
bjmsr-2223	501	7	news	news	NOUN
bjmsr-2223	501	8	about	about	ADP
bjmsr-2223	501	9	tax	tax	NOUN
bjmsr-2223	501	10	shelter	shelter	NOUN
bjmsr-2223	501	11	involvement	involvement	NOUN
bjmsr-2223	501	12	.	.	PUNCT
bjmsr-2223	502	1	journal	journal	NOUN
bjmsr-2223	502	2	of	of	ADP
bjmsr-2223	502	3	public	public	ADJ
bjmsr-2223	502	4	economics	economic	NOUN
bjmsr-2223	502	5	,	,	PUNCT
bjmsr-2223	502	6	93(1	93(1	NUM
bjmsr-2223	502	7	-	-	SYM
bjmsr-2223	502	8	2	2	NUM
bjmsr-2223	502	9	)	)	PUNCT
bjmsr-2223	502	10	,	,	PUNCT
bjmsr-2223	502	11	126	126	NUM
bjmsr-2223	502	12	-	-	SYM
bjmsr-2223	502	13	141	141	NUM
bjmsr-2223	502	14	.	.	PUNCT
bjmsr-2223	503	1	https://doi.org/10.1016/j.jpubeco.2008.09.004	https://doi.org/10.1016/j.jpubeco.2008.09.004	PROPN
bjmsr-2223	503	2	harris	harris	PROPN
bjmsr-2223	503	3	,	,	PUNCT
bjmsr-2223	503	4	m.	m.	NOUN
bjmsr-2223	503	5	n.	n.	PROPN
bjmsr-2223	503	6	,	,	PUNCT
bjmsr-2223	503	7	&	&	CCONJ
bjmsr-2223	503	8	feeny	feeny	PROPN
bjmsr-2223	503	9	,	,	PUNCT
bjmsr-2223	503	10	s.	s.	PROPN
bjmsr-2223	503	11	(	(	PUNCT
bjmsr-2223	503	12	2003	2003	NUM
bjmsr-2223	503	13	)	)	PUNCT
bjmsr-2223	503	14	.	.	PUNCT
bjmsr-2223	504	1	habit	habit	ADJ
bjmsr-2223	504	2	persistence	persistence	NOUN
bjmsr-2223	504	3	in	in	ADP
bjmsr-2223	504	4	effective	effective	ADJ
bjmsr-2223	504	5	tax	tax	NOUN
bjmsr-2223	504	6	rates	rate	NOUN
bjmsr-2223	504	7	.	.	PUNCT
bjmsr-2223	505	1	applied	apply	VERB
bjmsr-2223	505	2	economics	economic	NOUN
bjmsr-2223	505	3	,	,	PUNCT
bjmsr-2223	505	4	35(8	35(8	NUM
bjmsr-2223	505	5	)	)	PUNCT
bjmsr-2223	505	6	,	,	PUNCT
bjmsr-2223	505	7	951–958	951–958	NUM
bjmsr-2223	505	8	.	.	PUNCT
bjmsr-2223	506	1	https://doi.org/10.1080/0003684032000050577	https://doi.org/10.1080/0003684032000050577	ADV
bjmsr-2223	506	2	hooy	hooy	ADV
bjmsr-2223	506	3	,	,	PUNCT
bjmsr-2223	506	4	g.	g.	PROPN
bjmsr-2223	506	5	k.	k.	PROPN
bjmsr-2223	506	6	,	,	PUNCT
bjmsr-2223	506	7	&	&	CCONJ
bjmsr-2223	506	8	phua	phua	PROPN
bjmsr-2223	506	9	,	,	PUNCT
bjmsr-2223	506	10	l.	l.	PROPN
bjmsr-2223	506	11	k.	k.	PROPN
bjmsr-2223	507	1	(	(	PUNCT
bjmsr-2223	507	2	2023	2023	NUM
bjmsr-2223	507	3	)	)	PUNCT
bjmsr-2223	507	4	.	.	PUNCT
bjmsr-2223	508	1	ceo	ceo	NOUN
bjmsr-2223	508	2	power	power	NOUN
bjmsr-2223	508	3	,	,	PUNCT
bjmsr-2223	508	4	board	board	NOUN
bjmsr-2223	508	5	tenure	tenure	NOUN
bjmsr-2223	508	6	diversity	diversity	NOUN
bjmsr-2223	508	7	and	and	CCONJ
bjmsr-2223	508	8	tax	tax	NOUN
bjmsr-2223	508	9	avoidance	avoidance	NOUN
bjmsr-2223	508	10	:	:	PUNCT
bjmsr-2223	508	11	empirical	empirical	ADJ
bjmsr-2223	508	12	evidence	evidence	NOUN
bjmsr-2223	508	13	from	from	ADP
bjmsr-2223	508	14	malaysia	malaysia	PROPN
bjmsr-2223	508	15	.	.	PUNCT
bjmsr-2223	509	1	malaysian	malaysian	ADJ
bjmsr-2223	509	2	journal	journal	PROPN
bjmsr-2223	509	3	of	of	ADP
bjmsr-2223	509	4	economic	economic	ADJ
bjmsr-2223	509	5	studies	study	NOUN
bjmsr-2223	509	6	,	,	PUNCT
bjmsr-2223	509	7	60(2	60(2	NUM
bjmsr-2223	509	8	)	)	PUNCT
bjmsr-2223	509	9	,	,	PUNCT
bjmsr-2223	509	10	145	145	NUM
bjmsr-2223	509	11	-	-	SYM
bjmsr-2223	509	12	162	162	NUM
bjmsr-2223	509	13	.	.	PUNCT
bjmsr-2223	510	1	https://doi.org/10.22452/mjes.vol60no2.1	https://doi.org/10.22452/mjes.vol60no2.1	PROPN
bjmsr-2223	510	2	kang	kang	PROPN
bjmsr-2223	510	3	,	,	PUNCT
bjmsr-2223	510	4	f.	f.	PROPN
bjmsr-2223	510	5	,	,	PUNCT
bjmsr-2223	510	6	yu	yu	PROPN
bjmsr-2223	510	7	,	,	PUNCT
bjmsr-2223	510	8	q.	q.	PROPN
bjmsr-2223	510	9	,	,	PUNCT
bjmsr-2223	510	10	&	&	CCONJ
bjmsr-2223	510	11	wan	wan	PROPN
bjmsr-2223	510	12	,	,	PUNCT
bjmsr-2223	510	13	m.	m.	NOUN
bjmsr-2223	510	14	(	(	PUNCT
bjmsr-2223	510	15	2023	2023	NUM
bjmsr-2223	510	16	)	)	PUNCT
bjmsr-2223	510	17	.	.	PUNCT
bjmsr-2223	511	1	corporate	corporate	ADJ
bjmsr-2223	511	2	innovation	innovation	NOUN
bjmsr-2223	511	3	incentive	incentive	NOUN
bjmsr-2223	511	4	policy	policy	NOUN
bjmsr-2223	511	5	during	during	ADP
bjmsr-2223	511	6	business	business	NOUN
bjmsr-2223	511	7	cycles	cycle	NOUN
bjmsr-2223	511	8	:	:	PUNCT
bjmsr-2223	511	9	fiscal	fiscal	ADJ
bjmsr-2223	511	10	subsidies	subsidy	NOUN
bjmsr-2223	511	11	or	or	CCONJ
bjmsr-2223	511	12	tax	tax	NOUN
bjmsr-2223	511	13	incentives	incentive	NOUN
bjmsr-2223	511	14	?	?	PUNCT
bjmsr-2223	511	15	.	.	PUNCT
bjmsr-2223	512	1	emerging	emerge	VERB
bjmsr-2223	512	2	markets	market	NOUN
bjmsr-2223	512	3	finance	finance	NOUN
bjmsr-2223	512	4	and	and	CCONJ
bjmsr-2223	512	5	trade	trade	NOUN
bjmsr-2223	512	6	,	,	PUNCT
bjmsr-2223	512	7	59(7	59(7	NUM
bjmsr-2223	512	8	)	)	PUNCT
bjmsr-2223	512	9	,	,	PUNCT
bjmsr-2223	512	10	2190	2190	NUM
bjmsr-2223	512	11	-	-	SYM
bjmsr-2223	512	12	2203	2203	NUM
bjmsr-2223	512	13	.	.	PUNCT
bjmsr-2223	513	1	https://doi.org/10.1080/1540496x.2023.2167488	https://doi.org/10.1080/1540496x.2023.2167488	PRON
bjmsr-2223	513	2	karjalainen	karjalainen	PROPN
bjmsr-2223	513	3	,	,	PUNCT
bjmsr-2223	513	4	j.	j.	PROPN
bjmsr-2223	513	5	,	,	PUNCT
bjmsr-2223	513	6	kasanen	kasanen	PROPN
bjmsr-2223	513	7	,	,	PUNCT
bjmsr-2223	513	8	e.	e.	PROPN
bjmsr-2223	513	9	,	,	PUNCT
bjmsr-2223	513	10	kinnunen	kinnunen	PROPN
bjmsr-2223	513	11	,	,	PUNCT
bjmsr-2223	513	12	j.	j.	PROPN
bjmsr-2223	513	13	,	,	PUNCT
bjmsr-2223	513	14	&	&	CCONJ
bjmsr-2223	513	15	niskanen	niskanen	PROPN
bjmsr-2223	513	16	,	,	PUNCT
bjmsr-2223	513	17	j.	j.	PROPN
bjmsr-2223	513	18	(	(	PUNCT
bjmsr-2223	513	19	2023	2023	NUM
bjmsr-2223	513	20	)	)	PUNCT
bjmsr-2223	513	21	.	.	PUNCT
bjmsr-2223	514	1	dividends	dividend	NOUN
bjmsr-2223	514	2	and	and	CCONJ
bjmsr-2223	514	3	tax	tax	NOUN
bjmsr-2223	514	4	avoidance	avoidance	NOUN
bjmsr-2223	514	5	as	as	ADP
bjmsr-2223	514	6	drivers	driver	NOUN
bjmsr-2223	514	7	of	of	ADP
bjmsr-2223	514	8	earnings	earning	NOUN
bjmsr-2223	514	9	management	management	NOUN
bjmsr-2223	514	10	:	:	PUNCT
bjmsr-2223	514	11	evidence	evidence	NOUN
bjmsr-2223	514	12	from	from	ADP
bjmsr-2223	514	13	dividend	dividend	NOUN
bjmsr-2223	514	14	-	-	PUNCT
bjmsr-2223	514	15	paying	pay	VERB
bjmsr-2223	514	16	private	private	ADJ
bjmsr-2223	514	17	smes	sme	NOUN
bjmsr-2223	514	18	in	in	ADP
bjmsr-2223	514	19	finland	finland	PROPN
bjmsr-2223	514	20	.	.	PUNCT
bjmsr-2223	515	1	journal	journal	PROPN
bjmsr-2223	515	2	of	of	ADP
bjmsr-2223	515	3	small	small	ADJ
bjmsr-2223	515	4	business	business	NOUN
bjmsr-2223	515	5	management	management	NOUN
bjmsr-2223	515	6	,	,	PUNCT
bjmsr-2223	515	7	61(2	61(2	NUM
bjmsr-2223	515	8	)	)	PUNCT
bjmsr-2223	515	9	,	,	PUNCT
bjmsr-2223	515	10	906	906	NUM
bjmsr-2223	515	11	-	-	SYM
bjmsr-2223	515	12	937	937	NUM
bjmsr-2223	515	13	.	.	PUNCT
bjmsr-2223	516	1	https://doi.org/10.1080/00472778.2020.1824526	https://doi.org/10.1080/00472778.2020.1824526	VERB
bjmsr-2223	516	2	karlinah	karlinah	PROPN
bjmsr-2223	516	3	,	,	PUNCT
bjmsr-2223	516	4	l.	l.	PROPN
bjmsr-2223	516	5	,	,	PUNCT
bjmsr-2223	516	6	meutia	meutia	PROPN
bjmsr-2223	516	7	,	,	PUNCT
bjmsr-2223	516	8	m.	m.	NOUN
bjmsr-2223	516	9	,	,	PUNCT
bjmsr-2223	516	10	hanifah	hanifah	NOUN
bjmsr-2223	516	11	,	,	PUNCT
bjmsr-2223	516	12	i.	i.	PROPN
bjmsr-2223	516	13	a.	a.	PROPN
bjmsr-2223	516	14	,	,	PUNCT
bjmsr-2223	516	15	&	&	CCONJ
bjmsr-2223	516	16	ismawati	ismawati	PROPN
bjmsr-2223	516	17	,	,	PUNCT
bjmsr-2223	516	18	i.	i.	PROPN
bjmsr-2223	516	19	(	(	PUNCT
bjmsr-2223	516	20	2024	2024	NUM
bjmsr-2223	516	21	)	)	PUNCT
bjmsr-2223	516	22	.	.	PUNCT
bjmsr-2223	517	1	how	how	SCONJ
bjmsr-2223	517	2	does	do	AUX
bjmsr-2223	517	3	financial	financial	ADJ
bjmsr-2223	517	4	performance	performance	NOUN
bjmsr-2223	517	5	moderate	moderate	VERB
bjmsr-2223	517	6	the	the	DET
bjmsr-2223	517	7	effect	effect	NOUN
bjmsr-2223	517	8	of	of	ADP
bjmsr-2223	517	9	corporate	corporate	ADJ
bjmsr-2223	517	10	governance	governance	NOUN
bjmsr-2223	517	11	mechanisms	mechanism	NOUN
bjmsr-2223	517	12	on	on	ADP
bjmsr-2223	517	13	tax	tax	NOUN
bjmsr-2223	517	14	avoidance	avoidance	NOUN
bjmsr-2223	517	15	?	?	PUNCT
bjmsr-2223	518	1	quality	quality	NOUN
bjmsr-2223	518	2	access	access	NOUN
bjmsr-2223	518	3	to	to	ADP
bjmsr-2223	518	4	success	success	NOUN
bjmsr-2223	518	5	,	,	PUNCT
bjmsr-2223	518	6	25(201	25(201	NOUN
bjmsr-2223	518	7	)	)	PUNCT
bjmsr-2223	518	8	,	,	PUNCT
bjmsr-2223	518	9	292	292	NUM
bjmsr-2223	518	10	-	-	SYM
bjmsr-2223	518	11	302	302	NUM
bjmsr-2223	518	12	.	.	PUNCT
bjmsr-2223	519	1	https://doi.org/10.47750/qas/25.201.32	https://doi.org/10.47750/qas/25.201.32	PROPN
bjmsr-2223	519	2	kim	kim	PROPN
bjmsr-2223	519	3	,	,	PUNCT
bjmsr-2223	519	4	k.	k.	PROPN
bjmsr-2223	519	5	a.	a.	PROPN
bjmsr-2223	519	6	,	,	PUNCT
bjmsr-2223	519	7	&	&	CCONJ
bjmsr-2223	519	8	limpaphayom	limpaphayom	PROPN
bjmsr-2223	519	9	,	,	PUNCT
bjmsr-2223	519	10	p.	p.	NOUN
bjmsr-2223	519	11	(	(	PUNCT
bjmsr-2223	519	12	1998	1998	NUM
bjmsr-2223	519	13	)	)	PUNCT
bjmsr-2223	519	14	.	.	PUNCT
bjmsr-2223	520	1	taxes	taxis	NOUN
bjmsr-2223	520	2	and	and	CCONJ
bjmsr-2223	520	3	firm	firm	ADJ
bjmsr-2223	520	4	size	size	NOUN
bjmsr-2223	520	5	in	in	ADP
bjmsr-2223	520	6	pacific	pacific	ADJ
bjmsr-2223	520	7	-	-	PUNCT
bjmsr-2223	520	8	basin	basin	NOUN
bjmsr-2223	520	9	emerging	emerge	VERB
bjmsr-2223	520	10	economies	economy	NOUN
bjmsr-2223	520	11	.	.	PUNCT
bjmsr-2223	521	1	journal	journal	NOUN
bjmsr-2223	521	2	of	of	ADP
bjmsr-2223	521	3	international	international	ADJ
bjmsr-2223	521	4	accounting	accounting	NOUN
bjmsr-2223	521	5	,	,	PUNCT
bjmsr-2223	521	6	auditing	auditing	NOUN
bjmsr-2223	521	7	and	and	CCONJ
bjmsr-2223	521	8	taxation	taxation	NOUN
bjmsr-2223	521	9	,	,	PUNCT
bjmsr-2223	521	10	7(1	7(1	NUM
bjmsr-2223	521	11	)	)	PUNCT
bjmsr-2223	521	12	,	,	PUNCT
bjmsr-2223	521	13	47	47	NUM
bjmsr-2223	521	14	-	-	SYM
bjmsr-2223	521	15	68	68	NUM
bjmsr-2223	521	16	.	.	PUNCT
bjmsr-2223	522	1	https://doi.org/10.1016/s1061-9518(98)90005-2	https://doi.org/10.1016/s1061-9518(98)90005-2	PROPN
bjmsr-2223	522	2	klein	klein	PROPN
bjmsr-2223	522	3	,	,	PUNCT
bjmsr-2223	522	4	a.	a.	PROPN
bjmsr-2223	522	5	(	(	PUNCT
bjmsr-2223	522	6	2002	2002	NUM
bjmsr-2223	522	7	)	)	PUNCT
bjmsr-2223	522	8	.	.	PUNCT
bjmsr-2223	523	1	audit	audit	NOUN
bjmsr-2223	523	2	committee	committee	PROPN
bjmsr-2223	523	3	,	,	PUNCT
bjmsr-2223	523	4	board	board	NOUN
bjmsr-2223	523	5	of	of	ADP
bjmsr-2223	523	6	director	director	NOUN
bjmsr-2223	523	7	characteristics	characteristic	NOUN
bjmsr-2223	523	8	,	,	PUNCT
bjmsr-2223	523	9	and	and	CCONJ
bjmsr-2223	523	10	earnings	earning	NOUN
bjmsr-2223	523	11	management	management	NOUN
bjmsr-2223	523	12	.	.	PUNCT
bjmsr-2223	524	1	journal	journal	NOUN
bjmsr-2223	524	2	of	of	ADP
bjmsr-2223	524	3	accounting	accounting	NOUN
bjmsr-2223	524	4	and	and	CCONJ
bjmsr-2223	524	5	economics	economic	NOUN
bjmsr-2223	524	6	,	,	PUNCT
bjmsr-2223	524	7	33(3	33(3	NOUN
bjmsr-2223	524	8	)	)	PUNCT
bjmsr-2223	524	9	,	,	PUNCT
bjmsr-2223	524	10	375–400	375–400	NUM
bjmsr-2223	524	11	.	.	PUNCT
bjmsr-2223	525	1	https://doi.org/10.1016/s0165-4101(02)00059-9	https://doi.org/10.1016/s0165-4101(02)00059-9	PROPN
bjmsr-2223	525	2	klemm	klemm	NOUN
bjmsr-2223	525	3	,	,	PUNCT
bjmsr-2223	525	4	a.	a.	PROPN
bjmsr-2223	525	5	,	,	PUNCT
bjmsr-2223	525	6	&	&	CCONJ
bjmsr-2223	525	7	van	van	PROPN
bjmsr-2223	525	8	parys	parys	PROPN
bjmsr-2223	525	9	,	,	PUNCT
bjmsr-2223	525	10	s.	s.	PROPN
bjmsr-2223	525	11	(	(	PUNCT
bjmsr-2223	525	12	2012	2012	NUM
bjmsr-2223	525	13	)	)	PUNCT
bjmsr-2223	525	14	.	.	PUNCT
bjmsr-2223	526	1	empirical	empirical	ADJ
bjmsr-2223	526	2	evidence	evidence	NOUN
bjmsr-2223	526	3	on	on	ADP
bjmsr-2223	526	4	the	the	DET
bjmsr-2223	526	5	effects	effect	NOUN
bjmsr-2223	526	6	of	of	ADP
bjmsr-2223	526	7	tax	tax	NOUN
bjmsr-2223	526	8	incentives	incentive	NOUN
bjmsr-2223	526	9	.	.	PUNCT
bjmsr-2223	527	1	international	international	ADJ
bjmsr-2223	527	2	tax	tax	NOUN
bjmsr-2223	527	3	and	and	CCONJ
bjmsr-2223	527	4	public	public	ADJ
bjmsr-2223	527	5	finance	finance	NOUN
bjmsr-2223	527	6	,	,	PUNCT
bjmsr-2223	527	7	19	19	NUM
bjmsr-2223	527	8	,	,	PUNCT
bjmsr-2223	527	9	393	393	NUM
bjmsr-2223	527	10	-	-	SYM
bjmsr-2223	527	11	423	423	NUM
bjmsr-2223	527	12	.	.	PUNCT
bjmsr-2223	528	1	https://doi.org/10.1007/s10797-011-9194-8	https://doi.org/10.1007/s10797-011-9194-8	PROPN
bjmsr-2223	529	1	kolko	kolko	PROPN
bjmsr-2223	529	2	,	,	PUNCT
bjmsr-2223	529	3	j.	j.	PROPN
bjmsr-2223	529	4	,	,	PUNCT
bjmsr-2223	529	5	&	&	CCONJ
bjmsr-2223	529	6	neumark	neumark	PROPN
bjmsr-2223	529	7	,	,	PUNCT
bjmsr-2223	529	8	d.	d.	PROPN
bjmsr-2223	529	9	(	(	PUNCT
bjmsr-2223	529	10	2010	2010	NUM
bjmsr-2223	529	11	)	)	PUNCT
bjmsr-2223	529	12	.	.	PUNCT
bjmsr-2223	530	1	does	do	AUX
bjmsr-2223	530	2	local	local	ADJ
bjmsr-2223	530	3	business	business	NOUN
bjmsr-2223	530	4	ownership	ownership	NOUN
bjmsr-2223	530	5	insulate	insulate	NOUN
bjmsr-2223	530	6	cities	city	NOUN
bjmsr-2223	530	7	from	from	ADP
bjmsr-2223	530	8	economic	economic	ADJ
bjmsr-2223	530	9	shocks	shock	NOUN
bjmsr-2223	530	10	?	?	PUNCT
bjmsr-2223	531	1	journal	journal	NOUN
bjmsr-2223	531	2	of	of	ADP
bjmsr-2223	531	3	urban	urban	ADJ
bjmsr-2223	531	4	economics	economic	NOUN
bjmsr-2223	531	5	,	,	PUNCT
bjmsr-2223	531	6	67(1	67(1	NOUN
bjmsr-2223	531	7	)	)	PUNCT
bjmsr-2223	531	8	,	,	PUNCT
bjmsr-2223	531	9	103	103	NUM
bjmsr-2223	531	10	-	-	SYM
bjmsr-2223	531	11	115	115	NUM
bjmsr-2223	531	12	.	.	PUNCT
bjmsr-2223	532	1	https://doi.org/10.1016/j.jue.2009.08.006	https://doi.org/10.1016/j.jue.2009.08.006	NOUN
bjmsr-2223	532	2	lin	lin	PROPN
bjmsr-2223	532	3	,	,	PUNCT
bjmsr-2223	532	4	z.	z.	PROPN
bjmsr-2223	532	5	,	,	PUNCT
bjmsr-2223	532	6	liu	liu	PROPN
bjmsr-2223	532	7	,	,	PUNCT
bjmsr-2223	532	8	m.	m.	NOUN
bjmsr-2223	532	9	,	,	PUNCT
bjmsr-2223	532	10	&	&	CCONJ
bjmsr-2223	532	11	noronha	noronha	PROPN
bjmsr-2223	532	12	,	,	PUNCT
bjmsr-2223	532	13	c.	c.	NOUN
bjmsr-2223	532	14	(	(	PUNCT
bjmsr-2223	532	15	2016	2016	NUM
bjmsr-2223	532	16	)	)	PUNCT
bjmsr-2223	532	17	.	.	PUNCT
bjmsr-2223	533	1	the	the	DET
bjmsr-2223	533	2	impact	impact	NOUN
bjmsr-2223	533	3	of	of	ADP
bjmsr-2223	533	4	corporate	corporate	ADJ
bjmsr-2223	533	5	governance	governance	NOUN
bjmsr-2223	533	6	on	on	ADP
bjmsr-2223	533	7	informative	informative	ADJ
bjmsr-2223	533	8	earnings	earning	NOUN
bjmsr-2223	533	9	management	management	NOUN
bjmsr-2223	533	10	in	in	ADP
bjmsr-2223	533	11	the	the	DET
bjmsr-2223	533	12	chinese	chinese	ADJ
bjmsr-2223	533	13	market	market	NOUN
bjmsr-2223	533	14	.	.	PUNCT
bjmsr-2223	534	1	abacus	abacus	PROPN
bjmsr-2223	534	2	,	,	PUNCT
bjmsr-2223	534	3	52(3	52(3	NOUN
bjmsr-2223	534	4	)	)	PUNCT
bjmsr-2223	534	5	,	,	PUNCT
bjmsr-2223	534	6	568	568	NUM
bjmsr-2223	534	7	-	-	SYM
bjmsr-2223	534	8	609	609	NUM
bjmsr-2223	534	9	.	.	PUNCT
bjmsr-2223	535	1	https://doi.org/10.1111/abac.12084	https://doi.org/10.1111/abac.12084	PROPN
bjmsr-2223	535	2	mcclure	mcclure	PROPN
bjmsr-2223	535	3	,	,	PUNCT
bjmsr-2223	535	4	c.	c.	PROPN
bjmsr-2223	535	5	g.	g.	PROPN
bjmsr-2223	535	6	(	(	PUNCT
bjmsr-2223	535	7	2023	2023	NUM
bjmsr-2223	535	8	)	)	PUNCT
bjmsr-2223	535	9	.	.	PUNCT
bjmsr-2223	536	1	how	how	SCONJ
bjmsr-2223	536	2	costly	costly	ADJ
bjmsr-2223	536	3	is	be	AUX
bjmsr-2223	536	4	tax	tax	NOUN
bjmsr-2223	536	5	avoidance	avoidance	NOUN
bjmsr-2223	536	6	?	?	PUNCT
bjmsr-2223	537	1	evidence	evidence	NOUN
bjmsr-2223	537	2	from	from	ADP
bjmsr-2223	537	3	structural	structural	ADJ
bjmsr-2223	537	4	estimation	estimation	NOUN
bjmsr-2223	537	5	.	.	PUNCT
bjmsr-2223	538	1	the	the	DET
bjmsr-2223	538	2	accounting	accounting	NOUN
bjmsr-2223	538	3	review	review	NOUN
bjmsr-2223	538	4	,	,	PUNCT
bjmsr-2223	538	5	98(6	98(6	NOUN
bjmsr-2223	538	6	)	)	PUNCT
bjmsr-2223	538	7	,	,	PUNCT
bjmsr-2223	538	8	353–380	353–380	NUM
bjmsr-2223	538	9	.	.	PUNCT
bjmsr-2223	538	10	https://doi.org/10.2308/tar-2020-0465	https://doi.org/10.2308/tar-2020-0465	PROPN
bjmsr-2223	538	11	mills	mill	NOUN
bjmsr-2223	538	12	,	,	PUNCT
bjmsr-2223	538	13	l.	l.	PROPN
bjmsr-2223	538	14	f.	f.	PROPN
bjmsr-2223	538	15	,	,	PUNCT
bjmsr-2223	538	16	&	&	CCONJ
bjmsr-2223	538	17	newberry	newberry	PROPN
bjmsr-2223	538	18	,	,	PUNCT
bjmsr-2223	538	19	k.	k.	PROPN
bjmsr-2223	538	20	j.	j.	PROPN
bjmsr-2223	538	21	(	(	PUNCT
bjmsr-2223	538	22	2001	2001	NUM
bjmsr-2223	538	23	)	)	PUNCT
bjmsr-2223	538	24	.	.	PUNCT
bjmsr-2223	539	1	the	the	DET
bjmsr-2223	539	2	influence	influence	NOUN
bjmsr-2223	539	3	of	of	ADP
bjmsr-2223	539	4	tax	tax	NOUN
bjmsr-2223	539	5	and	and	CCONJ
bjmsr-2223	539	6	nontax	nontax	NOUN
bjmsr-2223	539	7	costs	cost	NOUN
bjmsr-2223	539	8	on	on	ADP
bjmsr-2223	539	9	book	book	NOUN
bjmsr-2223	539	10	-	-	PUNCT
bjmsr-2223	539	11	tax	tax	NOUN
bjmsr-2223	539	12	reporting	reporting	NOUN
bjmsr-2223	539	13	differences	difference	NOUN
bjmsr-2223	539	14	:	:	PUNCT
bjmsr-2223	539	15	public	public	ADJ
bjmsr-2223	539	16	and	and	CCONJ
bjmsr-2223	539	17	private	private	ADJ
bjmsr-2223	539	18	firms	firm	NOUN
bjmsr-2223	539	19	.	.	PUNCT
bjmsr-2223	540	1	journal	journal	NOUN
bjmsr-2223	540	2	of	of	ADP
bjmsr-2223	540	3	the	the	DET
bjmsr-2223	540	4	american	american	PROPN
bjmsr-2223	540	5	taxation	taxation	PROPN
bjmsr-2223	540	6	association	association	PROPN
bjmsr-2223	540	7	,	,	PUNCT
bjmsr-2223	540	8	23(1	23(1	NUM
bjmsr-2223	540	9	)	)	PUNCT
bjmsr-2223	540	10	,	,	PUNCT
bjmsr-2223	540	11	1–19	1–19	PROPN
bjmsr-2223	540	12	.	.	PUNCT
bjmsr-2223	541	1	https://doi.org/10.2308/jata.2001.23.1.1	https://doi.org/10.2308/jata.2001.23.1.1	PROPN
bjmsr-2223	541	2	noor	noor	PROPN
bjmsr-2223	541	3	,	,	PUNCT
bjmsr-2223	541	4	r.	r.	PROPN
bjmsr-2223	541	5	m.	m.	PROPN
bjmsr-2223	541	6	,	,	PUNCT
bjmsr-2223	541	7	mastuki	mastuki	PROPN
bjmsr-2223	541	8	,	,	PUNCT
bjmsr-2223	541	9	n.	n.	PROPN
bjmsr-2223	541	10	a.	a.	PROPN
bjmsr-2223	541	11	,	,	PUNCT
bjmsr-2223	541	12	&	&	CCONJ
bjmsr-2223	541	13	bardai	bardai	PROPN
bjmsr-2223	541	14	,	,	PUNCT
bjmsr-2223	541	15	b.	b.	PROPN
bjmsr-2223	541	16	(	(	PUNCT
bjmsr-2223	541	17	2008	2008	NUM
bjmsr-2223	541	18	)	)	PUNCT
bjmsr-2223	541	19	.	.	PUNCT
bjmsr-2223	542	1	corporate	corporate	ADJ
bjmsr-2223	542	2	effective	effective	ADJ
bjmsr-2223	542	3	tax	tax	NOUN
bjmsr-2223	542	4	rates	rate	NOUN
bjmsr-2223	542	5	:	:	PUNCT
bjmsr-2223	542	6	a	a	DET
bjmsr-2223	542	7	study	study	NOUN
bjmsr-2223	542	8	on	on	ADP
bjmsr-2223	542	9	malaysian	malaysian	ADJ
bjmsr-2223	542	10	public	public	ADJ
bjmsr-2223	542	11	listed	list	VERB
bjmsr-2223	542	12	companies	company	NOUN
bjmsr-2223	542	13	.	.	PUNCT
bjmsr-2223	543	1	malaysian	malaysian	ADJ
bjmsr-2223	543	2	accounting	accounting	PROPN
bjmsr-2223	543	3	review	review	PROPN
bjmsr-2223	543	4	,	,	PUNCT
bjmsr-2223	543	5	7(1	7(1	NUM
bjmsr-2223	543	6	)	)	PUNCT
bjmsr-2223	543	7	,	,	PUNCT
bjmsr-2223	543	8	1	1	NUM
bjmsr-2223	543	9	-	-	SYM
bjmsr-2223	543	10	20	20	NUM
bjmsr-2223	543	11	.	.	PUNCT
bjmsr-2223	544	1	okoth	okoth	PROPN
bjmsr-2223	544	2	,	,	PUNCT
bjmsr-2223	544	3	e.	e.	PROPN
bjmsr-2223	544	4	(	(	PUNCT
bjmsr-2223	544	5	2023	2023	NUM
bjmsr-2223	544	6	)	)	PUNCT
bjmsr-2223	544	7	.	.	PUNCT
bjmsr-2223	545	1	effects	effect	NOUN
bjmsr-2223	545	2	of	of	ADP
bjmsr-2223	545	3	tax	tax	NOUN
bjmsr-2223	545	4	incentives	incentive	NOUN
bjmsr-2223	545	5	and	and	CCONJ
bjmsr-2223	545	6	subsidies	subsidy	NOUN
bjmsr-2223	545	7	on	on	ADP
bjmsr-2223	545	8	economic	economic	ADJ
bjmsr-2223	545	9	growth	growth	NOUN
bjmsr-2223	545	10	in	in	ADP
bjmsr-2223	545	11	developing	develop	VERB
bjmsr-2223	545	12	economies	economy	NOUN
bjmsr-2223	545	13	.	.	PUNCT
bjmsr-2223	546	1	international	international	ADJ
bjmsr-2223	546	2	journal	journal	PROPN
bjmsr-2223	546	3	of	of	ADP
bjmsr-2223	546	4	research	research	NOUN
bjmsr-2223	546	5	and	and	CCONJ
bjmsr-2223	546	6	innovation	innovation	NOUN
bjmsr-2223	546	7	in	in	ADP
bjmsr-2223	546	8	social	social	ADJ
bjmsr-2223	546	9	science	science	NOUN
bjmsr-2223	546	10	,	,	PUNCT
bjmsr-2223	546	11	7(7	7(7	NUM
bjmsr-2223	546	12	)	)	PUNCT
bjmsr-2223	546	13	,	,	PUNCT
bjmsr-2223	546	14	567–581	567–581	NUM
bjmsr-2223	546	15	.	.	PUNCT
bjmsr-2223	547	1	pallant	pallant	PROPN
bjmsr-2223	547	2	,	,	PUNCT
bjmsr-2223	547	3	j.	j.	PROPN
bjmsr-2223	547	4	(	(	PUNCT
bjmsr-2223	547	5	2020	2020	NUM
bjmsr-2223	547	6	)	)	PUNCT
bjmsr-2223	547	7	.	.	PUNCT
bjmsr-2223	548	1	spss	spss	PROPN
bjmsr-2223	548	2	survival	survival	PROPN
bjmsr-2223	548	3	manual	manual	NOUN
bjmsr-2223	548	4	:	:	PUNCT
bjmsr-2223	548	5	a	a	DET
bjmsr-2223	548	6	step	step	NOUN
bjmsr-2223	548	7	-	-	PUNCT
bjmsr-2223	548	8	by	by	ADP
bjmsr-2223	548	9	-	-	PUNCT
bjmsr-2223	548	10	step	step	NOUN
bjmsr-2223	548	11	guide	guide	NOUN
bjmsr-2223	548	12	to	to	ADP
bjmsr-2223	548	13	data	datum	NOUN
bjmsr-2223	548	14	analysis	analysis	NOUN
bjmsr-2223	548	15	using	use	VERB
bjmsr-2223	548	16	ibm	ibm	PROPN
bjmsr-2223	548	17	spss	spss	PROPN
bjmsr-2223	548	18	.	.	PUNCT
bjmsr-2223	549	1	routledge	routledge	PROPN
bjmsr-2223	549	2	.	.	PUNCT
bjmsr-2223	550	1	https://doi.org/10.4324/9781003117452	https://doi.org/10.4324/9781003117452	NOUN
bjmsr-2223	550	2	park	park	PROPN
bjmsr-2223	550	3	,	,	PUNCT
bjmsr-2223	550	4	y.	y.	PROPN
bjmsr-2223	550	5	w.	w.	PROPN
bjmsr-2223	550	6	,	,	PUNCT
bjmsr-2223	550	7	&	&	CCONJ
bjmsr-2223	550	8	shin	shin	PROPN
bjmsr-2223	550	9	,	,	PUNCT
bjmsr-2223	550	10	h.	h.	PROPN
bjmsr-2223	550	11	h.	h.	PROPN
bjmsr-2223	550	12	(	(	PUNCT
bjmsr-2223	550	13	2004	2004	NUM
bjmsr-2223	550	14	)	)	PUNCT
bjmsr-2223	550	15	.	.	PUNCT
bjmsr-2223	551	1	board	board	NOUN
bjmsr-2223	551	2	composition	composition	NOUN
bjmsr-2223	551	3	and	and	CCONJ
bjmsr-2223	551	4	earnings	earning	NOUN
bjmsr-2223	551	5	management	management	NOUN
bjmsr-2223	551	6	in	in	ADP
bjmsr-2223	551	7	canada	canada	PROPN
bjmsr-2223	551	8	.	.	PUNCT
bjmsr-2223	552	1	journal	journal	PROPN
bjmsr-2223	552	2	of	of	ADP
bjmsr-2223	552	3	corporate	corporate	ADJ
bjmsr-2223	552	4	finance	finance	NOUN
bjmsr-2223	552	5	,	,	PUNCT
bjmsr-2223	552	6	10(3	10(3	NUM
bjmsr-2223	552	7	)	)	PUNCT
bjmsr-2223	552	8	,	,	PUNCT
bjmsr-2223	552	9	431–457	431–457	NUM
bjmsr-2223	552	10	.	.	PUNCT
bjmsr-2223	553	1	https://doi.org/10.1016/s0929-1199(03)00025-7	https://doi.org/10.1016/s0929-1199(03)00025-7	PROPN
bjmsr-2223	553	2	pfordten	pfordten	NOUN
bjmsr-2223	553	3	,	,	PUNCT
bjmsr-2223	553	4	d.	d.	PROPN
bjmsr-2223	553	5	(	(	PUNCT
bjmsr-2223	553	6	2024	2024	NUM
bjmsr-2223	553	7	,	,	PUNCT
bjmsr-2223	553	8	february	february	PROPN
bjmsr-2223	553	9	22	22	NUM
bjmsr-2223	553	10	)	)	PUNCT
bjmsr-2223	553	11	.	.	PUNCT
bjmsr-2223	554	1	interactive	interactive	ADJ
bjmsr-2223	554	2	:	:	PUNCT
bjmsr-2223	555	1	rm6.34bil	rm6.34bil	PROPN
bjmsr-2223	555	2	lost	lose	VERB
bjmsr-2223	555	3	to	to	PART
bjmsr-2223	555	4	tax	tax	NOUN
bjmsr-2223	555	5	evasion	evasion	NOUN
bjmsr-2223	555	6	lhdn	lhdn	NOUN
bjmsr-2223	555	7	.	.	PUNCT
bjmsr-2223	556	1	the	the	DET
bjmsr-2223	556	2	star	star	NOUN
bjmsr-2223	556	3	.	.	PUNCT
bjmsr-2223	556	4	retrieved	retrieve	VERB
bjmsr-2223	556	5	from	from	ADP
bjmsr-2223	556	6	https://www.thestar.com.my/news/nation/2024/02/22/interactive-rm634bil-lost-to-tax-evasion---irb	https://www.thestar.com.my/news/nation/2024/02/22/interactive-rm634bil-lost-to-tax-evasion---irb	PROPN
bjmsr-2223	556	7	putri	putri	PROPN
bjmsr-2223	556	8	,	,	PUNCT
bjmsr-2223	556	9	a.	a.	PROPN
bjmsr-2223	556	10	,	,	PUNCT
bjmsr-2223	556	11	rohman	rohman	NOUN
bjmsr-2223	556	12	,	,	PUNCT
bjmsr-2223	556	13	a.	a.	PROPN
bjmsr-2223	556	14	,	,	PUNCT
bjmsr-2223	556	15	&	&	CCONJ
bjmsr-2223	556	16	chariri	chariri	PROPN
bjmsr-2223	556	17	,	,	PUNCT
bjmsr-2223	556	18	a.	a.	NOUN
bjmsr-2223	556	19	(	(	PUNCT
bjmsr-2223	556	20	2016	2016	NUM
bjmsr-2223	556	21	)	)	PUNCT
bjmsr-2223	556	22	.	.	PUNCT
bjmsr-2223	557	1	tax	tax	NOUN
bjmsr-2223	557	2	avoidance	avoidance	NOUN
bjmsr-2223	557	3	,	,	PUNCT
bjmsr-2223	557	4	earnings	earning	NOUN
bjmsr-2223	557	5	management	management	NOUN
bjmsr-2223	557	6	,	,	PUNCT
bjmsr-2223	557	7	and	and	CCONJ
bjmsr-2223	557	8	corporate	corporate	ADJ
bjmsr-2223	557	9	governance	governance	NOUN
bjmsr-2223	557	10	mechanism	mechanism	NOUN
bjmsr-2223	557	11	:	:	PUNCT
bjmsr-2223	557	12	an	an	DET
bjmsr-2223	557	13	evidence	evidence	NOUN
bjmsr-2223	557	14	from	from	ADP
bjmsr-2223	557	15	indonesia	indonesia	PROPN
bjmsr-2223	557	16	.	.	PUNCT
bjmsr-2223	558	1	international	international	ADJ
bjmsr-2223	558	2	journal	journal	PROPN
bjmsr-2223	558	3	of	of	ADP
bjmsr-2223	558	4	economic	economic	ADJ
bjmsr-2223	558	5	research	research	NOUN
bjmsr-2223	558	6	,	,	PUNCT
bjmsr-2223	558	7	13(4	13(4	NUM
bjmsr-2223	558	8	)	)	PUNCT
bjmsr-2223	558	9	,	,	PUNCT
bjmsr-2223	558	10	1931	1931	NUM
bjmsr-2223	558	11	-	-	SYM
bjmsr-2223	558	12	1943	1943	NUM
bjmsr-2223	558	13	.	.	PUNCT
bjmsr-2223	559	1	olaniyi	olaniyi	NOUN
bjmsr-2223	559	2	,	,	PUNCT
bjmsr-2223	559	3	t.	t.	NOUN
bjmsr-2223	559	4	a.	a.	NOUN
bjmsr-2223	559	5	,	,	PUNCT
bjmsr-2223	559	6	abogun	abogun	PROPN
bjmsr-2223	559	7	,	,	PUNCT
bjmsr-2223	559	8	s.	s.	PROPN
bjmsr-2223	559	9	,	,	PUNCT
bjmsr-2223	559	10	&	&	CCONJ
bjmsr-2223	559	11	salam	salam	PROPN
bjmsr-2223	559	12	,	,	PUNCT
bjmsr-2223	559	13	m.	m.	NOUN
bjmsr-2223	559	14	o.	o.	PROPN
bjmsr-2223	559	15	(	(	PUNCT
bjmsr-2223	559	16	2020	2020	NUM
bjmsr-2223	559	17	)	)	PUNCT
bjmsr-2223	559	18	.	.	PUNCT
bjmsr-2223	560	1	earnings	earning	NOUN
bjmsr-2223	560	2	predictability	predictability	NOUN
bjmsr-2223	560	3	of	of	ADP
bjmsr-2223	560	4	quoted	quote	VERB
bjmsr-2223	560	5	firms	firm	NOUN
bjmsr-2223	560	6	in	in	ADP
bjmsr-2223	560	7	nigeria	nigeria	PROPN
bjmsr-2223	560	8	.	.	PUNCT
bjmsr-2223	561	1	bangladesh	bangladesh	PROPN
bjmsr-2223	561	2	journal	journal	PROPN
bjmsr-2223	561	3	of	of	ADP
bjmsr-2223	561	4	multidisciplinary	multidisciplinary	ADJ
bjmsr-2223	561	5	scientific	scientific	ADJ
bjmsr-2223	561	6	research	research	NOUN
bjmsr-2223	561	7	,	,	PUNCT
bjmsr-2223	561	8	2(1	2(1	NUM
bjmsr-2223	561	9	)	)	PUNCT
bjmsr-2223	561	10	,	,	PUNCT
bjmsr-2223	561	11	23	23	NUM
bjmsr-2223	561	12	-	-	SYM
bjmsr-2223	561	13	32	32	NUM
bjmsr-2223	561	14	.	.	PUNCT
bjmsr-2223	562	1	https://doi.org/10.46281/bjmsr.v2i1.506	https://doi.org/10.46281/bjmsr.v2i1.506	NUM
bjmsr-2223	562	2	rohaya	rohaya	NOUN
bjmsr-2223	562	3	,	,	PUNCT
bjmsr-2223	562	4	m.	m.	NOUN
bjmsr-2223	562	5	n.	n.	PROPN
bjmsr-2223	562	6	,	,	PUNCT
bjmsr-2223	562	7	nur	nur	VERB
bjmsr-2223	562	8	syazwani	syazwani	NOUN
bjmsr-2223	562	9	,	,	PUNCT
bjmsr-2223	562	10	m.	m.	PROPN
bjmsr-2223	562	11	f.	f.	PROPN
bjmsr-2223	562	12	,	,	PUNCT
bjmsr-2223	562	13	&	&	CCONJ
bjmsr-2223	562	14	nor'azam	nor'azam	PROPN
bjmsr-2223	562	15	,	,	PUNCT
bjmsr-2223	562	16	m.	m.	NOUN
bjmsr-2223	562	17	(	(	PUNCT
bjmsr-2223	562	18	2010	2010	NUM
bjmsr-2223	562	19	)	)	PUNCT
bjmsr-2223	562	20	.	.	PUNCT
bjmsr-2223	563	1	corporate	corporate	ADJ
bjmsr-2223	563	2	tax	tax	NOUN
bjmsr-2223	563	3	planning	planning	NOUN
bjmsr-2223	563	4	:	:	PUNCT
bjmsr-2223	563	5	a	a	DET
bjmsr-2223	563	6	study	study	NOUN
bjmsr-2223	563	7	on	on	ADP
bjmsr-2223	563	8	corporate	corporate	ADJ
bjmsr-2223	563	9	effective	effective	ADJ
bjmsr-2223	563	10	tax	tax	NOUN
bjmsr-2223	563	11	rates	rate	NOUN
bjmsr-2223	563	12	of	of	ADP
bjmsr-2223	563	13	malaysian	malaysian	ADJ
bjmsr-2223	563	14	listed	list	VERB
bjmsr-2223	563	15	companies	company	NOUN
bjmsr-2223	563	16	,	,	PUNCT
bjmsr-2223	563	17	1(2	1(2	NUM
bjmsr-2223	563	18	)	)	PUNCT
bjmsr-2223	563	19	,	,	PUNCT
bjmsr-2223	563	20	189	189	NUM
bjmsr-2223	563	21	-	-	SYM
bjmsr-2223	563	22	194	194	NUM
bjmsr-2223	563	23	.	.	PUNCT
bjmsr-2223	564	1	https://doi.org/10.7763/ijtef.2010.v1.34	https://doi.org/10.7763/ijtef.2010.v1.34	NOUN
bjmsr-2223	564	2	roychowdhury	roychowdhury	NOUN
bjmsr-2223	564	3	,	,	PUNCT
bjmsr-2223	564	4	s.	s.	PROPN
bjmsr-2223	564	5	(	(	PUNCT
bjmsr-2223	564	6	2006	2006	NUM
bjmsr-2223	564	7	)	)	PUNCT
bjmsr-2223	564	8	.	.	PUNCT
bjmsr-2223	565	1	earnings	earning	NOUN
bjmsr-2223	565	2	management	management	NOUN
bjmsr-2223	565	3	through	through	ADP
bjmsr-2223	565	4	real	real	ADJ
bjmsr-2223	565	5	activities	activity	NOUN
bjmsr-2223	565	6	manipulation	manipulation	NOUN
bjmsr-2223	565	7	.	.	PUNCT
bjmsr-2223	566	1	journal	journal	NOUN
bjmsr-2223	566	2	of	of	ADP
bjmsr-2223	566	3	accounting	accounting	NOUN
bjmsr-2223	566	4	and	and	CCONJ
bjmsr-2223	566	5	economics	economic	NOUN
bjmsr-2223	566	6	,	,	PUNCT
bjmsr-2223	566	7	42(3	42(3	NUM
bjmsr-2223	566	8	)	)	PUNCT
bjmsr-2223	566	9	,	,	PUNCT
bjmsr-2223	566	10	335–370	335–370	NUM
bjmsr-2223	566	11	.	.	PUNCT
bjmsr-2223	567	1	https://doi.org/10.1016/j.jacceco.2006.01.002	https://doi.org/10.1016/j.jacceco.2006.01.002	NOUN
bjmsr-2223	567	2	salkind	salkind	NOUN
bjmsr-2223	567	3	,	,	PUNCT
bjmsr-2223	567	4	n.	n.	PROPN
bjmsr-2223	567	5	j.	j.	PROPN
bjmsr-2223	567	6	(	(	PUNCT
bjmsr-2223	567	7	2017	2017	NUM
bjmsr-2223	567	8	)	)	PUNCT
bjmsr-2223	567	9	.	.	PUNCT
bjmsr-2223	568	1	tests	test	NOUN
bjmsr-2223	568	2	&	&	CCONJ
bjmsr-2223	568	3	measurement	measurement	NOUN
bjmsr-2223	568	4	for	for	ADP
bjmsr-2223	568	5	people	people	NOUN
bjmsr-2223	568	6	who	who	PRON
bjmsr-2223	568	7	(	(	PUNCT
bjmsr-2223	568	8	think	think	VERB
bjmsr-2223	568	9	they	they	PRON
bjmsr-2223	568	10	)	)	PUNCT
bjmsr-2223	568	11	hate	hate	VERB
bjmsr-2223	568	12	tests	test	NOUN
bjmsr-2223	568	13	&	&	CCONJ
bjmsr-2223	568	14	measurement	measurement	NOUN
bjmsr-2223	568	15	.	.	PUNCT
bjmsr-2223	569	1	sage	sage	NOUN
bjmsr-2223	569	2	publications	publication	NOUN
bjmsr-2223	569	3	.	.	PUNCT
bjmsr-2223	570	1	sánchez	sánchez	NOUN
bjmsr-2223	570	2	-	-	PUNCT
bjmsr-2223	570	3	ballesta	ballesta	PROPN
bjmsr-2223	570	4	,	,	PUNCT
bjmsr-2223	570	5	j.	j.	PROPN
bjmsr-2223	570	6	p.	p.	PROPN
bjmsr-2223	570	7	,	,	PUNCT
bjmsr-2223	570	8	&	&	CCONJ
bjmsr-2223	570	9	yagüe	yagüe	PROPN
bjmsr-2223	570	10	,	,	PUNCT
bjmsr-2223	570	11	j.	j.	PROPN
bjmsr-2223	570	12	(	(	PUNCT
bjmsr-2223	570	13	2021	2021	NUM
bjmsr-2223	570	14	)	)	PUNCT
bjmsr-2223	570	15	.	.	PUNCT
bjmsr-2223	571	1	financial	financial	ADJ
bjmsr-2223	571	2	reporting	reporting	NOUN
bjmsr-2223	571	3	incentives	incentive	NOUN
bjmsr-2223	571	4	,	,	PUNCT
bjmsr-2223	571	5	earnings	earning	NOUN
bjmsr-2223	571	6	management	management	NOUN
bjmsr-2223	571	7	,	,	PUNCT
bjmsr-2223	571	8	and	and	CCONJ
bjmsr-2223	571	9	tax	tax	NOUN
bjmsr-2223	571	10	avoidance	avoidance	NOUN
bjmsr-2223	571	11	in	in	ADP
bjmsr-2223	571	12	smes	smes	PROPN
bjmsr-2223	571	13	.	.	PUNCT
bjmsr-2223	572	1	journal	journal	PROPN
bjmsr-2223	572	2	of	of	ADP
bjmsr-2223	572	3	business	business	NOUN
bjmsr-2223	572	4	finance	finance	PROPN
bjmsr-2223	572	5	&	&	CCONJ
bjmsr-2223	572	6	accounting	accounting	PROPN
bjmsr-2223	572	7	,	,	PUNCT
bjmsr-2223	572	8	48(7	48(7	PROPN
bjmsr-2223	572	9	-	-	PUNCT
bjmsr-2223	572	10	8)	8)	NUM
bjmsr-2223	572	11	,	,	PUNCT
bjmsr-2223	572	12	1404	1404	NUM
bjmsr-2223	572	13	-	-	SYM
bjmsr-2223	572	14	1433	1433	NUM
bjmsr-2223	572	15	.	.	PUNCT
bjmsr-2223	573	1	https://doi.org/10.1111/jbfa.12519	https://doi.org/10.1111/jbfa.12519	PROPN
bjmsr-2223	573	2	schipper	schipper	PROPN
bjmsr-2223	573	3	,	,	PUNCT
bjmsr-2223	573	4	k.	k.	PROPN
bjmsr-2223	573	5	(	(	PUNCT
bjmsr-2223	573	6	1989	1989	NUM
bjmsr-2223	573	7	)	)	PUNCT
bjmsr-2223	573	8	.	.	PUNCT
bjmsr-2223	574	1	earnings	earning	NOUN
bjmsr-2223	574	2	management	management	NOUN
bjmsr-2223	574	3	.	.	PUNCT
bjmsr-2223	575	1	accounting	accounting	NOUN
bjmsr-2223	575	2	horizons	horizon	NOUN
bjmsr-2223	575	3	,	,	PUNCT
bjmsr-2223	575	4	3(4	3(4	NUM
bjmsr-2223	575	5	)	)	PUNCT
bjmsr-2223	575	6	,	,	PUNCT
bjmsr-2223	575	7	91–102	91–102	NUM
bjmsr-2223	575	8	.	.	PUNCT
bjmsr-2223	576	1	seidman	seidman	PROPN
bjmsr-2223	576	2	,	,	PUNCT
bjmsr-2223	576	3	j.	j.	PROPN
bjmsr-2223	576	4	k.	k.	PROPN
bjmsr-2223	576	5	,	,	PUNCT
bjmsr-2223	576	6	&	&	CCONJ
bjmsr-2223	576	7	stomberg	stomberg	PROPN
bjmsr-2223	576	8	,	,	PUNCT
bjmsr-2223	576	9	b.	b.	PROPN
bjmsr-2223	576	10	(	(	PUNCT
bjmsr-2223	576	11	2017	2017	NUM
bjmsr-2223	576	12	)	)	PUNCT
bjmsr-2223	576	13	.	.	PUNCT
bjmsr-2223	577	1	equity	equity	NOUN
bjmsr-2223	577	2	compensation	compensation	PROPN
bjmsr-2223	577	3	and	and	CCONJ
bjmsr-2223	577	4	tax	tax	NOUN
bjmsr-2223	577	5	avoidance	avoidance	NOUN
bjmsr-2223	577	6	:	:	PUNCT
bjmsr-2223	577	7	disentangling	disentangle	VERB
bjmsr-2223	577	8	managerial	managerial	ADJ
bjmsr-2223	577	9	incentives	incentive	NOUN
bjmsr-2223	577	10	from	from	ADP
bjmsr-2223	577	11	tax	tax	NOUN
bjmsr-2223	577	12	benefits	benefit	NOUN
bjmsr-2223	577	13	and	and	CCONJ
bjmsr-2223	577	14	reexamining	reexamine	VERB
bjmsr-2223	577	15	the	the	DET
bjmsr-2223	577	16	effect	effect	NOUN
bjmsr-2223	577	17	of	of	ADP
bjmsr-2223	577	18	shareholder	shareholder	NOUN
bjmsr-2223	577	19	rights	right	NOUN
bjmsr-2223	577	20	.	.	PUNCT
bjmsr-2223	578	1	the	the	DET
bjmsr-2223	578	2	journal	journal	NOUN
bjmsr-2223	578	3	of	of	ADP
bjmsr-2223	578	4	the	the	DET
bjmsr-2223	578	5	american	american	PROPN
bjmsr-2223	578	6	taxation	taxation	PROPN
bjmsr-2223	578	7	association	association	PROPN
bjmsr-2223	578	8	,	,	PUNCT
bjmsr-2223	578	9	39(2	39(2	NUM
bjmsr-2223	578	10	)	)	PUNCT
bjmsr-2223	578	11	,	,	PUNCT
bjmsr-2223	578	12	21	21	NUM
bjmsr-2223	578	13	-	-	SYM
bjmsr-2223	578	14	41	41	NUM
bjmsr-2223	578	15	.	.	PUNCT
bjmsr-2223	579	1	https://doi.org/10.2308/atax-51755	https://doi.org/10.2308/atax-51755	NOUN
bjmsr-2223	579	2	https://doi.org/10.1111/j.1911-3846.2010.01029.x	https://doi.org/10.1111/j.1911-3846.2010.01029.x	PROPN
bjmsr-2223	579	3	https://doi.org/10.1016/s0278-4254(96)00055-5	https://doi.org/10.1016/s0278-4254(96)00055-5	NOUN
bjmsr-2223	579	4	https://doi.org/10.1016/s0278-4254(96)00055-5	https://doi.org/10.1016/s0278-4254(96)00055-5	VERB
bjmsr-2223	579	5	https://doi.org/10.1016/j.jacceco.2010.09.002	https://doi.org/10.1016/j.jacceco.2010.09.002	NUM
bjmsr-2223	579	6	https://doi.org/10.1080/0003684032000050577	https://doi.org/10.1080/0003684032000050577	ADV
bjmsr-2223	580	1	https://doi.org/10.22452/mjes.vol60no2.1	https://doi.org/10.22452/mjes.vol60no2.1	ADP
bjmsr-2223	580	2	https://doi.org/10.47750/qas/25.201.32	https://doi.org/10.47750/qas/25.201.32	X
bjmsr-2223	580	3	https://doi.org/10.1111/abac.12084	https://doi.org/10.1111/abac.12084	NOUN
bjmsr-2223	580	4	https://doi.org/10.2308/tar-2020-0465	https://doi.org/10.2308/tar-2020-0465	NOUN
bjmsr-2223	580	5	https://doi.org/10.2308/jata.2001.23.1.1	https://doi.org/10.2308/jata.2001.23.1.1	PROPN
bjmsr-2223	580	6	https://doi.org/10.4324/9781003117452	https://doi.org/10.4324/9781003117452	NOUN
bjmsr-2223	580	7	https://doi.org/10.1016/s0929-1199(03)00025-7	https://doi.org/10.1016/s0929-1199(03)00025-7	X
bjmsr-2223	580	8	https://www.thestar.com.my/news/nation/2024/02/22/interactive-rm634bil-lost-to-tax-evasion---irb	https://www.thestar.com.my/news/nation/2024/02/22/interactive-rm634bil-lost-to-tax-evasion---irb	NOUN
bjmsr-2223	580	9	https://doi.org/10.1016/j.jacceco.2006.01.002	https://doi.org/10.1016/j.jacceco.2006.01.002	NOUN
bjmsr-2223	580	10	https://doi.org/10.1111/jbfa.12519	https://doi.org/10.1111/jbfa.12519	PROPN
bjmsr-2223	580	11	ali	ali	PROPN
bjmsr-2223	580	12	et	et	PROPN
bjmsr-2223	580	13	al	al	PROPN
bjmsr-2223	580	14	.	.	PROPN
bjmsr-2223	580	15	,	,	PUNCT
bjmsr-2223	580	16	bangladesh	bangladesh	PROPN
bjmsr-2223	580	17	journal	journal	NOUN
bjmsr-2223	580	18	of	of	ADP
bjmsr-2223	580	19	multidisciplinary	multidisciplinary	ADJ
bjmsr-2223	580	20	scientific	scientific	ADJ
bjmsr-2223	580	21	research	research	NOUN
bjmsr-2223	580	22	9(2	9(2	NUM
bjmsr-2223	580	23	)	)	PUNCT
bjmsr-2223	580	24	(	(	PUNCT
bjmsr-2223	580	25	2024	2024	NUM
bjmsr-2223	580	26	)	)	PUNCT
bjmsr-2223	580	27	,	,	PUNCT
bjmsr-2223	580	28	30	30	NUM
bjmsr-2223	580	29	-	-	SYM
bjmsr-2223	580	30	44	44	NUM
bjmsr-2223	580	31	44	44	NUM
bjmsr-2223	580	32	shaxson	shaxson	NOUN
bjmsr-2223	580	33	,	,	PUNCT
bjmsr-2223	580	34	n.	n.	NOUN
bjmsr-2223	580	35	(	(	PUNCT
bjmsr-2223	580	36	2015	2015	NUM
bjmsr-2223	580	37	,	,	PUNCT
bjmsr-2223	580	38	august	august	PROPN
bjmsr-2223	580	39	25	25	NUM
bjmsr-2223	580	40	)	)	PUNCT
bjmsr-2223	580	41	.	.	PUNCT
bjmsr-2223	581	1	the	the	DET
bjmsr-2223	581	2	west	west	ADJ
bjmsr-2223	581	3	african	african	ADJ
bjmsr-2223	581	4	tax	tax	NOUN
bjmsr-2223	581	5	giveaway	giveaway	NOUN
bjmsr-2223	581	6	:	:	PUNCT
bjmsr-2223	581	7	new	new	ADJ
bjmsr-2223	581	8	report	report	NOUN
bjmsr-2223	581	9	.	.	PUNCT
bjmsr-2223	582	1	tax	tax	NOUN
bjmsr-2223	582	2	justice	justice	NOUN
bjmsr-2223	582	3	network	network	PROPN
bjmsr-2223	582	4	.	.	PUNCT
bjmsr-2223	583	1	retrieved	retrieve	VERB
bjmsr-2223	583	2	from	from	ADP
bjmsr-2223	583	3	https://taxjustice.net/2015/08/25/the-west-african-tax-giveaway-new-report/	https://taxjustice.net/2015/08/25/the-west-african-tax-giveaway-new-report/	PROPN
bjmsr-2223	583	4	shim	shim	NOUN
bjmsr-2223	583	5	,	,	PUNCT
bjmsr-2223	583	6	h.	h.	NOUN
bjmsr-2223	583	7	,	,	PUNCT
bjmsr-2223	583	8	choi	choi	NOUN
bjmsr-2223	583	9	,	,	PUNCT
bjmsr-2223	583	10	k.	k.	PROPN
bjmsr-2223	583	11	,	,	PUNCT
bjmsr-2223	583	12	&	&	CCONJ
bjmsr-2223	583	13	yoo	yoo	PROPN
bjmsr-2223	583	14	,	,	PUNCT
bjmsr-2223	583	15	j.	j.	PROPN
bjmsr-2223	583	16	s.	s.	PROPN
bjmsr-2223	583	17	(	(	PUNCT
bjmsr-2223	583	18	2022	2022	NUM
bjmsr-2223	583	19	)	)	PUNCT
bjmsr-2223	583	20	.	.	PUNCT
bjmsr-2223	584	1	examination	examination	NOUN
bjmsr-2223	584	2	on	on	ADP
bjmsr-2223	584	3	tax	tax	NOUN
bjmsr-2223	584	4	avoidance	avoidance	NOUN
bjmsr-2223	584	5	measures	measure	NOUN
bjmsr-2223	584	6	and	and	CCONJ
bjmsr-2223	584	7	earnings	earning	NOUN
bjmsr-2223	584	8	management	management	NOUN
bjmsr-2223	584	9	:	:	PUNCT
bjmsr-2223	584	10	focusing	focus	VERB
bjmsr-2223	584	11	on	on	ADP
bjmsr-2223	584	12	effective	effective	ADJ
bjmsr-2223	584	13	tax	tax	NOUN
bjmsr-2223	584	14	rates	rate	NOUN
bjmsr-2223	584	15	and	and	CCONJ
bjmsr-2223	584	16	discretionary	discretionary	ADJ
bjmsr-2223	584	17	accruals	accrual	NOUN
bjmsr-2223	584	18	.	.	PUNCT
bjmsr-2223	585	1	korean	korean	ADJ
bjmsr-2223	585	2	accounting	accounting	PROPN
bjmsr-2223	585	3	review	review	PROPN
bjmsr-2223	585	4	,	,	PUNCT
bjmsr-2223	585	5	47(2	47(2	PROPN
bjmsr-2223	585	6	)	)	PUNCT
bjmsr-2223	585	7	,	,	PUNCT
bjmsr-2223	585	8	101–141	101–141	NUM
bjmsr-2223	585	9	.	.	PUNCT
bjmsr-2223	586	1	https://doi.org/10.24056/kar.2022.04.004	https://doi.org/10.24056/kar.2022.04.004	PUNCT
bjmsr-2223	586	2	tabachnick	tabachnick	NOUN
bjmsr-2223	586	3	,	,	PUNCT
bjmsr-2223	586	4	b.	b.	PROPN
bjmsr-2223	586	5	g.	g.	PROPN
bjmsr-2223	586	6	,	,	PUNCT
bjmsr-2223	586	7	fidell	fidell	PROPN
bjmsr-2223	586	8	,	,	PUNCT
bjmsr-2223	586	9	l.	l.	PROPN
bjmsr-2223	586	10	s.	s.	PROPN
bjmsr-2223	586	11	,	,	PUNCT
bjmsr-2223	586	12	&	&	CCONJ
bjmsr-2223	586	13	ullman	ullman	PROPN
bjmsr-2223	586	14	,	,	PUNCT
bjmsr-2223	586	15	j.	j.	PROPN
bjmsr-2223	586	16	b.	b.	PROPN
bjmsr-2223	586	17	(	(	PUNCT
bjmsr-2223	586	18	2013	2013	NUM
bjmsr-2223	586	19	)	)	PUNCT
bjmsr-2223	586	20	.	.	PUNCT
bjmsr-2223	587	1	using	use	VERB
bjmsr-2223	587	2	multivariate	multivariate	NOUN
bjmsr-2223	587	3	statistics	statistic	NOUN
bjmsr-2223	587	4	(	(	PUNCT
bjmsr-2223	587	5	vol	vol	NOUN
bjmsr-2223	587	6	.	.	PROPN
bjmsr-2223	587	7	6	6	NUM
bjmsr-2223	587	8	,	,	PUNCT
bjmsr-2223	587	9	pp	pp	ADJ
bjmsr-2223	587	10	.	.	PUNCT
bjmsr-2223	588	1	497	497	NUM
bjmsr-2223	588	2	-	-	SYM
bjmsr-2223	588	3	516	516	NUM
bjmsr-2223	588	4	)	)	PUNCT
bjmsr-2223	588	5	.	.	PUNCT
bjmsr-2223	589	1	boston	boston	PROPN
bjmsr-2223	589	2	,	,	PUNCT
bjmsr-2223	589	3	ma	ma	PROPN
bjmsr-2223	589	4	:	:	PUNCT
bjmsr-2223	589	5	pearson	pearson	PROPN
bjmsr-2223	589	6	.	.	PUNCT
bjmsr-2223	590	1	tian	tian	PROPN
bjmsr-2223	590	2	,	,	PUNCT
bjmsr-2223	590	3	b.	b.	PROPN
bjmsr-2223	590	4	,	,	PUNCT
bjmsr-2223	590	5	yu	yu	PROPN
bjmsr-2223	590	6	,	,	PUNCT
bjmsr-2223	590	7	b.	b.	PROPN
bjmsr-2223	590	8	,	,	PUNCT
bjmsr-2223	590	9	chen	chen	PROPN
bjmsr-2223	590	10	,	,	PUNCT
bjmsr-2223	590	11	s.	s.	PROPN
bjmsr-2223	590	12	,	,	PUNCT
bjmsr-2223	590	13	&	&	CCONJ
bjmsr-2223	590	14	ye	ye	PROPN
bjmsr-2223	590	15	,	,	PUNCT
bjmsr-2223	590	16	j.	j.	PROPN
bjmsr-2223	590	17	(	(	PUNCT
bjmsr-2223	590	18	2020	2020	NUM
bjmsr-2223	590	19	)	)	PUNCT
bjmsr-2223	590	20	.	.	PUNCT
bjmsr-2223	591	1	tax	tax	NOUN
bjmsr-2223	591	2	incentive	incentive	NOUN
bjmsr-2223	591	3	,	,	PUNCT
bjmsr-2223	591	4	r&d	r&d	NOUN
bjmsr-2223	591	5	investment	investment	NOUN
bjmsr-2223	591	6	and	and	CCONJ
bjmsr-2223	591	7	firm	firm	ADJ
bjmsr-2223	591	8	innovation	innovation	NOUN
bjmsr-2223	591	9	:	:	PUNCT
bjmsr-2223	591	10	evidence	evidence	NOUN
bjmsr-2223	591	11	from	from	ADP
bjmsr-2223	591	12	china	china	PROPN
bjmsr-2223	591	13	.	.	PUNCT
bjmsr-2223	592	1	journal	journal	PROPN
bjmsr-2223	592	2	of	of	ADP
bjmsr-2223	592	3	asian	asian	ADJ
bjmsr-2223	592	4	economics	economic	NOUN
bjmsr-2223	592	5	,	,	PUNCT
bjmsr-2223	592	6	71	71	NUM
bjmsr-2223	592	7	,	,	PUNCT
bjmsr-2223	592	8	101245	101245	NUM
bjmsr-2223	592	9	.	.	PUNCT
bjmsr-2223	593	1	https://doi.org/10.1016/j.asieco.2020.101245	https://doi.org/10.1016/j.asieco.2020.101245	PROPN
bjmsr-2223	593	2	wang	wang	PROPN
bjmsr-2223	593	3	,	,	PUNCT
bjmsr-2223	593	4	j.	j.	PROPN
bjmsr-2223	593	5	,	,	PUNCT
bjmsr-2223	593	6	fan	fan	PROPN
bjmsr-2223	593	7	,	,	PUNCT
bjmsr-2223	593	8	w.	w.	PROPN
bjmsr-2223	593	9	,	,	PUNCT
bjmsr-2223	593	10	&	&	CCONJ
bjmsr-2223	593	11	wang	wang	PROPN
bjmsr-2223	593	12	,	,	PUNCT
bjmsr-2223	593	13	z.	z.	PROPN
bjmsr-2223	593	14	(	(	PUNCT
bjmsr-2223	593	15	2024	2024	NUM
bjmsr-2223	593	16	)	)	PUNCT
bjmsr-2223	593	17	.	.	PUNCT
bjmsr-2223	594	1	tax	tax	NOUN
bjmsr-2223	594	2	incentives	incentive	NOUN
bjmsr-2223	594	3	and	and	CCONJ
bjmsr-2223	594	4	earnings	earning	NOUN
bjmsr-2223	594	5	management	management	NOUN
bjmsr-2223	594	6	:	:	PUNCT
bjmsr-2223	594	7	a	a	DET
bjmsr-2223	594	8	study	study	NOUN
bjmsr-2223	594	9	based	base	VERB
bjmsr-2223	594	10	on	on	ADP
bjmsr-2223	594	11	accelerated	accelerate	VERB
bjmsr-2223	594	12	depreciation	depreciation	NOUN
bjmsr-2223	594	13	policy	policy	NOUN
bjmsr-2223	594	14	in	in	ADP
bjmsr-2223	594	15	china	china	PROPN
bjmsr-2223	594	16	.	.	PUNCT
bjmsr-2223	595	1	economic	economic	ADJ
bjmsr-2223	595	2	analysis	analysis	NOUN
bjmsr-2223	595	3	and	and	CCONJ
bjmsr-2223	595	4	policy	policy	NOUN
bjmsr-2223	595	5	,	,	PUNCT
bjmsr-2223	595	6	81	81	NUM
bjmsr-2223	595	7	,	,	PUNCT
bjmsr-2223	595	8	281	281	NUM
bjmsr-2223	595	9	-	-	SYM
bjmsr-2223	595	10	296	296	NUM
bjmsr-2223	595	11	.	.	PUNCT
bjmsr-2223	596	1	https://doi.org/10.1016/j.eap.2023.11.036	https://doi.org/10.1016/j.eap.2023.11.036	PROPN
bjmsr-2223	596	2	wu	wu	PROPN
bjmsr-2223	596	3	,	,	PUNCT
bjmsr-2223	596	4	k.	k.	PROPN
bjmsr-2223	596	5	(	(	PUNCT
bjmsr-2223	596	6	2024	2024	NUM
bjmsr-2223	596	7	)	)	PUNCT
bjmsr-2223	596	8	.	.	PUNCT
bjmsr-2223	597	1	the	the	DET
bjmsr-2223	597	2	interaction	interaction	NOUN
bjmsr-2223	597	3	between	between	ADP
bjmsr-2223	597	4	incentive	incentive	NOUN
bjmsr-2223	597	5	and	and	CCONJ
bjmsr-2223	597	6	opportunity	opportunity	NOUN
bjmsr-2223	597	7	in	in	ADP
bjmsr-2223	597	8	corporate	corporate	ADJ
bjmsr-2223	597	9	tax	tax	NOUN
bjmsr-2223	597	10	planning	planning	NOUN
bjmsr-2223	597	11	:	:	PUNCT
bjmsr-2223	597	12	evidence	evidence	NOUN
bjmsr-2223	597	13	from	from	ADP
bjmsr-2223	597	14	financially	financially	ADV
bjmsr-2223	597	15	constrained	constrain	VERB
bjmsr-2223	597	16	firms	firm	NOUN
bjmsr-2223	597	17	.	.	PUNCT
bjmsr-2223	598	1	advances	advance	NOUN
bjmsr-2223	598	2	in	in	ADP
bjmsr-2223	598	3	accounting	accounting	NOUN
bjmsr-2223	598	4	,	,	PUNCT
bjmsr-2223	598	5	100757	100757	NUM
bjmsr-2223	598	6	.	.	PUNCT
bjmsr-2223	599	1	https://doi.org/10.1016/j.adiac.2024.100757	https://doi.org/10.1016/j.adiac.2024.100757	PROPN
bjmsr-2223	599	2	xie	xie	PROPN
bjmsr-2223	599	3	,	,	PUNCT
bjmsr-2223	599	4	h.	h.	PROPN
bjmsr-2223	599	5	(	(	PUNCT
bjmsr-2223	599	6	2001	2001	NUM
bjmsr-2223	599	7	)	)	PUNCT
bjmsr-2223	599	8	.	.	PUNCT
bjmsr-2223	600	1	the	the	DET
bjmsr-2223	600	2	mispricing	mispricing	NOUN
bjmsr-2223	600	3	of	of	ADP
bjmsr-2223	600	4	abnormal	abnormal	ADJ
bjmsr-2223	600	5	accruals	accrual	NOUN
bjmsr-2223	600	6	.	.	PUNCT
bjmsr-2223	601	1	the	the	DET
bjmsr-2223	601	2	accounting	accounting	NOUN
bjmsr-2223	601	3	review	review	NOUN
bjmsr-2223	601	4	,	,	PUNCT
bjmsr-2223	601	5	76(3	76(3	PROPN
bjmsr-2223	601	6	)	)	PUNCT
bjmsr-2223	601	7	,	,	PUNCT
bjmsr-2223	601	8	357–373	357–373	NUM
bjmsr-2223	601	9	.	.	PUNCT
bjmsr-2223	602	1	https://doi.org/10.2308/accr.2001.76.3.357	https://doi.org/10.2308/accr.2001.76.3.357	PROPN
bjmsr-2223	602	2	yu	yu	PROPN
bjmsr-2223	602	3	,	,	PUNCT
bjmsr-2223	602	4	m.	m.	NOUN
bjmsr-2223	602	5	,	,	PUNCT
bjmsr-2223	602	6	hsieh	hsieh	PROPN
bjmsr-2223	602	7	,	,	PUNCT
bjmsr-2223	602	8	c.-c	c.-c	PROPN
bjmsr-2223	602	9	.	.	PUNCT
bjmsr-2223	602	10	,	,	PUNCT
bjmsr-2223	602	11	&	&	CCONJ
bjmsr-2223	602	12	tsang	tsang	PROPN
bjmsr-2223	602	13	,	,	PUNCT
bjmsr-2223	602	14	a.	a.	PROPN
bjmsr-2223	602	15	(	(	PUNCT
bjmsr-2223	602	16	2024	2024	NUM
bjmsr-2223	602	17	)	)	PUNCT
bjmsr-2223	602	18	.	.	PUNCT
bjmsr-2223	603	1	cross	cross	ADJ
bjmsr-2223	603	2	-	-	ADJ
bjmsr-2223	603	3	border	border	ADJ
bjmsr-2223	603	4	regulatory	regulatory	ADJ
bjmsr-2223	603	5	cooperation	cooperation	NOUN
bjmsr-2223	603	6	and	and	CCONJ
bjmsr-2223	603	7	corporate	corporate	ADJ
bjmsr-2223	603	8	tax	tax	NOUN
bjmsr-2223	603	9	avoidance	avoidance	NOUN
bjmsr-2223	603	10	.	.	PUNCT
bjmsr-2223	604	1	journal	journal	NOUN
bjmsr-2223	604	2	of	of	ADP
bjmsr-2223	604	3	corporate	corporate	ADJ
bjmsr-2223	604	4	accounting	accounting	NOUN
bjmsr-2223	604	5	&	&	CCONJ
bjmsr-2223	604	6	finance	finance	PROPN
bjmsr-2223	604	7	,	,	PUNCT
bjmsr-2223	604	8	35(3	35(3	NUM
bjmsr-2223	604	9	)	)	PUNCT
bjmsr-2223	604	10	,	,	PUNCT
bjmsr-2223	604	11	157	157	NUM
bjmsr-2223	604	12	-	-	SYM
bjmsr-2223	604	13	179	179	NUM
bjmsr-2223	604	14	.	.	PUNCT
bjmsr-2223	605	1	https://doi.org/10.1002/jcaf.22702	https://doi.org/10.1002/jcaf.22702	PROPN
bjmsr-2223	605	2	zhang	zhang	PROPN
bjmsr-2223	605	3	,	,	PUNCT
bjmsr-2223	605	4	f.	f.	PROPN
bjmsr-2223	605	5	,	,	PUNCT
bjmsr-2223	605	6	wu	wu	PROPN
bjmsr-2223	605	7	,	,	PUNCT
bjmsr-2223	605	8	g.	g.	PROPN
bjmsr-2223	605	9	,	,	PUNCT
bjmsr-2223	605	10	zhu	zhu	PROPN
bjmsr-2223	605	11	,	,	PUNCT
bjmsr-2223	605	12	l.	l.	PROPN
bjmsr-2223	605	13	,	,	PUNCT
bjmsr-2223	605	14	&	&	CCONJ
bjmsr-2223	605	15	zhang	zhang	PROPN
bjmsr-2223	605	16	,	,	PUNCT
bjmsr-2223	605	17	w.	w.	PROPN
bjmsr-2223	605	18	(	(	PUNCT
bjmsr-2223	605	19	2023	2023	NUM
bjmsr-2223	605	20	)	)	PUNCT
bjmsr-2223	605	21	.	.	PUNCT
bjmsr-2223	606	1	the	the	DET
bjmsr-2223	606	2	impact	impact	NOUN
bjmsr-2223	606	3	of	of	ADP
bjmsr-2223	606	4	fiscal	fiscal	ADJ
bjmsr-2223	606	5	squeeze	squeeze	NOUN
bjmsr-2223	606	6	on	on	ADP
bjmsr-2223	606	7	corporate	corporate	ADJ
bjmsr-2223	606	8	tax	tax	NOUN
bjmsr-2223	606	9	avoidance	avoidance	NOUN
bjmsr-2223	606	10	behaviors	behavior	NOUN
bjmsr-2223	606	11	:	:	PUNCT
bjmsr-2223	606	12	evidence	evidence	NOUN
bjmsr-2223	606	13	from	from	ADP
bjmsr-2223	606	14	the	the	DET
bjmsr-2223	606	15	agricultural	agricultural	ADJ
bjmsr-2223	606	16	tax	tax	NOUN
bjmsr-2223	606	17	reform	reform	NOUN
bjmsr-2223	606	18	.	.	PUNCT
bjmsr-2223	607	1	economic	economic	ADJ
bjmsr-2223	607	2	analysis	analysis	NOUN
bjmsr-2223	607	3	and	and	CCONJ
bjmsr-2223	607	4	policy	policy	NOUN
bjmsr-2223	607	5	,	,	PUNCT
bjmsr-2223	607	6	pp	pp	ADJ
bjmsr-2223	607	7	.	.	PUNCT
bjmsr-2223	607	8	79	79	NUM
bjmsr-2223	607	9	,	,	PUNCT
bjmsr-2223	607	10	890–901	890–901	NUM
bjmsr-2223	607	11	.	.	PUNCT
bjmsr-2223	608	1	https://doi.org/10.1016/j.eap.2023.07.002	https://doi.org/10.1016/j.eap.2023.07.002	PROPN
bjmsr-2223	608	2	zimmerman	zimmerman	PROPN
bjmsr-2223	608	3	,	,	PUNCT
bjmsr-2223	608	4	j.	j.	PROPN
bjmsr-2223	608	5	l.	l.	PROPN
bjmsr-2223	608	6	(	(	PUNCT
bjmsr-2223	608	7	1983	1983	NUM
bjmsr-2223	608	8	)	)	PUNCT
bjmsr-2223	608	9	.	.	PUNCT
bjmsr-2223	609	1	taxes	taxis	NOUN
bjmsr-2223	609	2	and	and	CCONJ
bjmsr-2223	609	3	firm	firm	ADJ
bjmsr-2223	609	4	size	size	NOUN
bjmsr-2223	609	5	.	.	PUNCT
bjmsr-2223	610	1	journal	journal	NOUN
bjmsr-2223	610	2	of	of	ADP
bjmsr-2223	610	3	accounting	accounting	NOUN
bjmsr-2223	610	4	and	and	CCONJ
bjmsr-2223	610	5	economics	economic	NOUN
bjmsr-2223	610	6	,	,	PUNCT
bjmsr-2223	610	7	5	5	NUM
bjmsr-2223	610	8	,	,	PUNCT
bjmsr-2223	610	9	119	119	NUM
bjmsr-2223	610	10	-	-	SYM
bjmsr-2223	610	11	149	149	NUM
bjmsr-2223	610	12	.	.	PUNCT
bjmsr-2223	611	1	https://doi.org/10.1016/0165-4101(83)90008-3	https://doi.org/10.1016/0165-4101(83)90008-3	PROPN
bjmsr-2223	611	2	zucman	zucman	NOUN
bjmsr-2223	611	3	,	,	PUNCT
bjmsr-2223	611	4	g.	g.	PROPN
bjmsr-2223	611	5	(	(	PUNCT
bjmsr-2223	611	6	2017	2017	NUM
bjmsr-2223	611	7	,	,	PUNCT
bjmsr-2223	611	8	november	november	PROPN
bjmsr-2223	611	9	10	10	NUM
bjmsr-2223	611	10	)	)	PUNCT
bjmsr-2223	611	11	.	.	PUNCT
bjmsr-2223	612	1	how	how	SCONJ
bjmsr-2223	612	2	corporations	corporation	NOUN
bjmsr-2223	612	3	and	and	CCONJ
bjmsr-2223	612	4	the	the	DET
bjmsr-2223	612	5	wealthy	wealthy	ADJ
bjmsr-2223	612	6	avoid	avoid	VERB
bjmsr-2223	612	7	taxes	taxis	NOUN
bjmsr-2223	612	8	(	(	PUNCT
bjmsr-2223	612	9	and	and	CCONJ
bjmsr-2223	612	10	how	how	SCONJ
bjmsr-2223	612	11	to	to	PART
bjmsr-2223	612	12	stop	stop	VERB
bjmsr-2223	612	13	them	they	PRON
bjmsr-2223	612	14	)	)	PUNCT
bjmsr-2223	612	15	.	.	PUNCT
bjmsr-2223	613	1	the	the	DET
bjmsr-2223	613	2	new	new	PROPN
bjmsr-2223	613	3	york	york	PROPN
bjmsr-2223	613	4	times	times	PROPN
bjmsr-2223	613	5	.	.	PUNCT
bjmsr-2223	614	1	retrieved	retrieve	VERB
bjmsr-2223	614	2	from	from	ADP
bjmsr-2223	614	3	https://www.nytimes.com/interactive/2017/11/10/opinion/gabriel-zucman-paradisepapers-tax-evasion.html	https://www.nytimes.com/interactive/2017/11/10/opinion/gabriel-zucman-paradisepapers-tax-evasion.html	PROPN
bjmsr-2223	614	4	publisher	publisher	PROPN
bjmsr-2223	614	5	’s	’s	PART
bjmsr-2223	614	6	note	note	NOUN
bjmsr-2223	614	7	:	:	PUNCT
bjmsr-2223	614	8	cribfb	cribfb	PROPN
bjmsr-2223	614	9	stays	stay	VERB
bjmsr-2223	614	10	neutral	neutral	ADJ
bjmsr-2223	614	11	with	with	ADP
bjmsr-2223	614	12	regard	regard	NOUN
bjmsr-2223	614	13	to	to	ADP
bjmsr-2223	614	14	jurisdictional	jurisdictional	ADJ
bjmsr-2223	614	15	claims	claim	NOUN
bjmsr-2223	614	16	in	in	ADP
bjmsr-2223	614	17	published	publish	VERB
bjmsr-2223	614	18	maps	map	NOUN
bjmsr-2223	614	19	and	and	CCONJ
bjmsr-2223	614	20	institutional	institutional	ADJ
bjmsr-2223	614	21	affiliations	affiliation	NOUN
bjmsr-2223	614	22	.	.	PUNCT
bjmsr-2223	615	1	©	©	ADP
bjmsr-2223	615	2	2024	2024	NUM
bjmsr-2223	615	3	by	by	ADP
bjmsr-2223	615	4	the	the	DET
bjmsr-2223	615	5	authors	author	NOUN
bjmsr-2223	615	6	.	.	PUNCT
bjmsr-2223	616	1	licensee	licensee	PROPN
bjmsr-2223	616	2	cribfb	cribfb	PROPN
bjmsr-2223	616	3	,	,	PUNCT
bjmsr-2223	616	4	usa	usa	PROPN
bjmsr-2223	616	5	.	.	PROPN
bjmsr-2223	617	1	this	this	DET
bjmsr-2223	617	2	open	open	ADJ
bjmsr-2223	617	3	-	-	PUNCT
bjmsr-2223	617	4	access	access	NOUN
bjmsr-2223	617	5	article	article	NOUN
bjmsr-2223	617	6	is	be	AUX
bjmsr-2223	617	7	distributed	distribute	VERB
bjmsr-2223	617	8	under	under	ADP
bjmsr-2223	617	9	the	the	DET
bjmsr-2223	617	10	terms	term	NOUN
bjmsr-2223	617	11	and	and	CCONJ
bjmsr-2223	617	12	conditions	condition	NOUN
bjmsr-2223	617	13	of	of	ADP
bjmsr-2223	617	14	the	the	DET
bjmsr-2223	617	15	creative	creative	ADJ
bjmsr-2223	617	16	commons	common	NOUN
bjmsr-2223	617	17	attribution	attribution	NOUN
bjmsr-2223	617	18	(	(	PUNCT
bjmsr-2223	617	19	cc	cc	NOUN
bjmsr-2223	617	20	by	by	ADP
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