id	sid	tid	token	lemma	pos
easat-10609	1	1	edelweiss	edelweiss	PROPN
easat-10609	1	2	applied	apply	VERB
easat-10609	1	3	science	science	NOUN
easat-10609	1	4	and	and	CCONJ
easat-10609	1	5	technology	technology	NOUN
easat-10609	1	6	issn	issn	PROPN
easat-10609	1	7	:	:	PUNCT
easat-10609	1	8	2576	2576	NUM
easat-10609	1	9	-	-	SYM
easat-10609	1	10	8484	8484	NUM
easat-10609	1	11	vol	vol	NOUN
easat-10609	1	12	.	.	PROPN
easat-10609	2	1	9	9	NUM
easat-10609	2	2	,	,	PUNCT
easat-10609	2	3	no	no	INTJ
easat-10609	2	4	.	.	NOUN
easat-10609	2	5	10	10	NUM
easat-10609	2	6	,	,	PUNCT
easat-10609	2	7	1203	1203	NUM
easat-10609	2	8	-	-	SYM
easat-10609	2	9	1215	1215	NUM
easat-10609	2	10	2025	2025	NUM
easat-10609	2	11	publisher	publisher	NOUN
easat-10609	2	12	:	:	PUNCT
easat-10609	2	13	learning	learn	VERB
easat-10609	2	14	gate	gate	NOUN
easat-10609	2	15	doi	doi	PROPN
easat-10609	2	16	:	:	PUNCT
easat-10609	2	17	10.55214/2576	10.55214/2576	NUM
easat-10609	2	18	-	-	SYM
easat-10609	2	19	8484.v9i10.10609	8484.v9i10.10609	NUM
easat-10609	2	20	©	©	ADP
easat-10609	2	21	2025	2025	NUM
easat-10609	2	22	by	by	ADP
easat-10609	2	23	the	the	DET
easat-10609	2	24	authors	author	NOUN
easat-10609	2	25	;	;	PUNCT
easat-10609	2	26	licensee	licensee	PROPN
easat-10609	2	27	learning	learning	NOUN
easat-10609	2	28	gate	gate	NOUN
easat-10609	3	1	©	©	PROPN
easat-10609	3	2	2025	2025	NUM
easat-10609	3	3	by	by	ADP
easat-10609	3	4	the	the	DET
easat-10609	3	5	authors	author	NOUN
easat-10609	3	6	;	;	PUNCT
easat-10609	3	7	licensee	licensee	PROPN
easat-10609	3	8	learning	learning	NOUN
easat-10609	3	9	gate	gate	NOUN
easat-10609	3	10	history	history	NOUN
easat-10609	3	11	:	:	PUNCT
easat-10609	3	12	received	receive	VERB
easat-10609	3	13	:	:	PUNCT
easat-10609	3	14	8	8	NUM
easat-10609	3	15	august	august	PROPN
easat-10609	3	16	2025	2025	NUM
easat-10609	3	17	;	;	PUNCT
easat-10609	3	18	revised	revise	VERB
easat-10609	3	19	:	:	PUNCT
easat-10609	3	20	6	6	NUM
easat-10609	3	21	october	october	NOUN
easat-10609	3	22	2025	2025	NUM
easat-10609	3	23	;	;	PUNCT
easat-10609	3	24	accepted	accept	VERB
easat-10609	3	25	:	:	PUNCT
easat-10609	3	26	9	9	NUM
easat-10609	3	27	october	october	NOUN
easat-10609	3	28	2025	2025	NUM
easat-10609	3	29	;	;	PUNCT
easat-10609	3	30	published	publish	VERB
easat-10609	3	31	:	:	PUNCT
easat-10609	4	1	17	17	NUM
easat-10609	4	2	october	october	NOUN
easat-10609	4	3	2025	2025	NUM
easat-10609	4	4	*	*	PUNCT
easat-10609	4	5	correspondence	correspondence	NOUN
easat-10609	4	6	:	:	PUNCT
easat-10609	4	7	mounir.bellari@gmail.com	mounir.bellari@gmail.com	X
easat-10609	4	8	the	the	DET
easat-10609	4	9	relationship	relationship	NOUN
easat-10609	4	10	between	between	ADP
easat-10609	4	11	scm	scm	PROPN
easat-10609	4	12	digitalization	digitalization	NOUN
easat-10609	4	13	and	and	CCONJ
easat-10609	4	14	earnings	earning	NOUN
easat-10609	4	15	management	management	NOUN
easat-10609	4	16	:	:	PUNCT
easat-10609	4	17	the	the	DET
easat-10609	4	18	case	case	NOUN
easat-10609	4	19	of	of	ADP
easat-10609	4	20	moroccan	moroccan	ADJ
easat-10609	4	21	companies	company	NOUN
easat-10609	4	22	listed	list	VERB
easat-10609	4	23	on	on	ADP
easat-10609	4	24	the	the	DET
easat-10609	4	25	casablanca	casablanca	PROPN
easat-10609	4	26	stock	stock	PROPN
easat-10609	4	27	exchange	exchange	PROPN
easat-10609	4	28	mounir	mounir	PROPN
easat-10609	4	29	bellari1	bellari1	PROPN
easat-10609	4	30	*	*	PROPN
easat-10609	4	31	,	,	PUNCT
easat-10609	4	32	hanane	hanane	PROPN
easat-10609	4	33	el	el	PROPN
easat-10609	4	34	amraoui2	amraoui2	PROPN
easat-10609	5	1	1smarti	1smarti	NUM
easat-10609	5	2	-	-	PUNCT
easat-10609	5	3	lab	lab	NOUN
easat-10609	5	4	laboratory	laboratory	NOUN
easat-10609	5	5	,	,	PUNCT
easat-10609	5	6	moroccan	moroccan	ADJ
easat-10609	5	7	school	school	NOUN
easat-10609	5	8	of	of	ADP
easat-10609	5	9	engineering	engineering	NOUN
easat-10609	5	10	sciences	science	NOUN
easat-10609	5	11	emsi	emsi	NOUN
easat-10609	5	12	rabat	rabat	PROPN
easat-10609	5	13	,	,	PUNCT
easat-10609	5	14	morocco	morocco	PROPN
easat-10609	5	15	;	;	PUNCT
easat-10609	5	16	mounir.bellari@gmail.com	mounir.bellari@gmail.com	X
easat-10609	5	17	(	(	PUNCT
easat-10609	5	18	m.b	m.b	PROPN
easat-10609	5	19	.	.	PROPN
easat-10609	5	20	)	)	PUNCT
easat-10609	5	21	.	.	PUNCT
easat-10609	6	1	2cresc	2cresc	NUM
easat-10609	6	2	laboratory	laboratory	NOUN
easat-10609	6	3	hec	hec	PROPN
easat-10609	6	4	rabat	rabat	PROPN
easat-10609	6	5	business	business	PROPN
easat-10609	6	6	school	school	PROPN
easat-10609	6	7	,	,	PUNCT
easat-10609	6	8	rabat	rabat	NOUN
easat-10609	6	9	,	,	PUNCT
easat-10609	6	10	morocco	morocco	PROPN
easat-10609	6	11	;	;	PUNCT
easat-10609	6	12	hanane.elamraoui@hec.ac.ma	hanane.elamraoui@hec.ac.ma	PROPN
easat-10609	6	13	(	(	PUNCT
easat-10609	6	14	h.e.a	h.e.a	NOUN
easat-10609	6	15	.	.	PUNCT
easat-10609	6	16	)	)	PUNCT
easat-10609	6	17	.	.	PUNCT
easat-10609	7	1	abstract	abstract	ADV
easat-10609	7	2	:	:	PUNCT
easat-10609	7	3	this	this	DET
easat-10609	7	4	study	study	NOUN
easat-10609	7	5	investigates	investigate	VERB
easat-10609	7	6	the	the	DET
easat-10609	7	7	impact	impact	NOUN
easat-10609	7	8	of	of	ADP
easat-10609	7	9	digitalization	digitalization	NOUN
easat-10609	7	10	in	in	ADP
easat-10609	7	11	supply	supply	NOUN
easat-10609	7	12	chain	chain	NOUN
easat-10609	7	13	management	management	NOUN
easat-10609	7	14	(	(	PUNCT
easat-10609	7	15	scm	scm	PROPN
easat-10609	7	16	)	)	PUNCT
easat-10609	7	17	on	on	ADP
easat-10609	7	18	earnings	earning	NOUN
easat-10609	7	19	management	management	NOUN
easat-10609	7	20	practices	practice	NOUN
easat-10609	7	21	among	among	ADP
easat-10609	7	22	moroccan	moroccan	ADJ
easat-10609	7	23	listed	list	VERB
easat-10609	7	24	companies	company	NOUN
easat-10609	7	25	.	.	PUNCT
easat-10609	8	1	using	use	VERB
easat-10609	8	2	a	a	DET
easat-10609	8	3	sample	sample	NOUN
easat-10609	8	4	of	of	ADP
easat-10609	8	5	48	48	NUM
easat-10609	8	6	non	non	ADJ
easat-10609	8	7	-	-	ADJ
easat-10609	8	8	financial	financial	ADJ
easat-10609	8	9	firms	firm	NOUN
easat-10609	8	10	over	over	ADP
easat-10609	8	11	the	the	DET
easat-10609	8	12	period	period	NOUN
easat-10609	8	13	2016–2023	2016–2023	NUM
easat-10609	8	14	,	,	PUNCT
easat-10609	8	15	it	it	PRON
easat-10609	8	16	examines	examine	VERB
easat-10609	8	17	how	how	SCONJ
easat-10609	8	18	three	three	NUM
easat-10609	8	19	key	key	ADJ
easat-10609	8	20	digital	digital	ADJ
easat-10609	8	21	scm	scm	PROPN
easat-10609	8	22	tools	tool	NOUN
easat-10609	8	23	,	,	PUNCT
easat-10609	8	24	enterprise	enterprise	NOUN
easat-10609	8	25	resource	resource	NOUN
easat-10609	8	26	planning	planning	NOUN
easat-10609	8	27	(	(	PUNCT
easat-10609	8	28	erp	erp	NOUN
easat-10609	8	29	)	)	PUNCT
easat-10609	8	30	,	,	PUNCT
easat-10609	8	31	electronic	electronic	ADJ
easat-10609	8	32	data	data	NOUN
easat-10609	8	33	interchange	interchange	NOUN
easat-10609	8	34	(	(	PUNCT
easat-10609	8	35	edi	edi	PROPN
easat-10609	8	36	)	)	PUNCT
easat-10609	8	37	,	,	PUNCT
easat-10609	8	38	and	and	CCONJ
easat-10609	8	39	digital	digital	ADJ
easat-10609	8	40	tracking	tracking	NOUN
easat-10609	8	41	systems	system	NOUN
easat-10609	8	42	(	(	PUNCT
easat-10609	8	43	dts	dts	NOUN
easat-10609	8	44	)	)	PUNCT
easat-10609	8	45	influence	influence	NOUN
easat-10609	8	46	the	the	DET
easat-10609	8	47	extent	extent	NOUN
easat-10609	8	48	of	of	ADP
easat-10609	8	49	discretionary	discretionary	ADJ
easat-10609	8	50	accruals	accrual	NOUN
easat-10609	8	51	as	as	ADP
easat-10609	8	52	a	a	DET
easat-10609	8	53	proxy	proxy	NOUN
easat-10609	8	54	for	for	ADP
easat-10609	8	55	earnings	earning	NOUN
easat-10609	8	56	management	management	NOUN
easat-10609	8	57	.	.	PUNCT
easat-10609	9	1	relying	rely	VERB
easat-10609	9	2	on	on	ADP
easat-10609	9	3	panel	panel	NOUN
easat-10609	9	4	logistic	logistic	ADJ
easat-10609	9	5	regression	regression	NOUN
easat-10609	9	6	models	model	NOUN
easat-10609	9	7	with	with	ADP
easat-10609	9	8	robust	robust	ADJ
easat-10609	9	9	standard	standard	ADJ
easat-10609	9	10	errors	error	NOUN
easat-10609	9	11	,	,	PUNCT
easat-10609	9	12	the	the	DET
easat-10609	9	13	findings	finding	NOUN
easat-10609	9	14	reveal	reveal	VERB
easat-10609	9	15	that	that	SCONJ
easat-10609	9	16	erp	erp	PROPN
easat-10609	9	17	adoption	adoption	NOUN
easat-10609	9	18	and	and	CCONJ
easat-10609	9	19	digital	digital	ADJ
easat-10609	9	20	tracking	tracking	NOUN
easat-10609	9	21	technologies	technology	NOUN
easat-10609	9	22	significantly	significantly	ADV
easat-10609	9	23	reduce	reduce	VERB
easat-10609	9	24	earnings	earning	NOUN
easat-10609	9	25	management	management	NOUN
easat-10609	9	26	,	,	PUNCT
easat-10609	9	27	thereby	thereby	ADV
easat-10609	9	28	enhancing	enhance	VERB
easat-10609	9	29	financial	financial	ADJ
easat-10609	9	30	transparency	transparency	NOUN
easat-10609	9	31	and	and	CCONJ
easat-10609	9	32	information	information	NOUN
easat-10609	9	33	reliability	reliability	NOUN
easat-10609	9	34	.	.	PUNCT
easat-10609	10	1	these	these	DET
easat-10609	10	2	results	result	NOUN
easat-10609	10	3	support	support	VERB
easat-10609	10	4	the	the	DET
easat-10609	10	5	assumptions	assumption	NOUN
easat-10609	10	6	of	of	ADP
easat-10609	10	7	agency	agency	NOUN
easat-10609	10	8	theory	theory	NOUN
easat-10609	10	9	,	,	PUNCT
easat-10609	10	10	transparency	transparency	NOUN
easat-10609	10	11	theory	theory	NOUN
easat-10609	10	12	,	,	PUNCT
easat-10609	10	13	and	and	CCONJ
easat-10609	10	14	institutional	institutional	ADJ
easat-10609	10	15	theory	theory	NOUN
easat-10609	10	16	,	,	PUNCT
easat-10609	10	17	which	which	PRON
easat-10609	10	18	suggest	suggest	VERB
easat-10609	10	19	that	that	SCONJ
easat-10609	10	20	digitalization	digitalization	NOUN
easat-10609	10	21	can	can	AUX
easat-10609	10	22	mitigate	mitigate	VERB
easat-10609	10	23	information	information	NOUN
easat-10609	10	24	asymmetry	asymmetry	NOUN
easat-10609	10	25	and	and	CCONJ
easat-10609	10	26	opportunistic	opportunistic	ADJ
easat-10609	10	27	managerial	managerial	ADJ
easat-10609	10	28	behavior	behavior	NOUN
easat-10609	10	29	.	.	PUNCT
easat-10609	11	1	however	however	ADV
easat-10609	11	2	,	,	PUNCT
easat-10609	11	3	edi	edi	PROPN
easat-10609	11	4	use	use	NOUN
easat-10609	11	5	exhibits	exhibit	VERB
easat-10609	11	6	no	no	DET
easat-10609	11	7	significant	significant	ADJ
easat-10609	11	8	relationship	relationship	NOUN
easat-10609	11	9	,	,	PUNCT
easat-10609	11	10	indicating	indicate	VERB
easat-10609	11	11	that	that	SCONJ
easat-10609	11	12	its	its	PRON
easat-10609	11	13	impact	impact	NOUN
easat-10609	11	14	depends	depend	VERB
easat-10609	11	15	on	on	ADP
easat-10609	11	16	the	the	DET
easat-10609	11	17	level	level	NOUN
easat-10609	11	18	of	of	ADP
easat-10609	11	19	technological	technological	ADJ
easat-10609	11	20	integration	integration	NOUN
easat-10609	11	21	and	and	CCONJ
easat-10609	11	22	organizational	organizational	ADJ
easat-10609	11	23	maturity	maturity	NOUN
easat-10609	11	24	.	.	PUNCT
easat-10609	12	1	overall	overall	ADJ
easat-10609	12	2	,	,	PUNCT
easat-10609	12	3	this	this	DET
easat-10609	12	4	study	study	NOUN
easat-10609	12	5	contributes	contribute	VERB
easat-10609	12	6	to	to	ADP
easat-10609	12	7	the	the	DET
easat-10609	12	8	emerging	emerge	VERB
easat-10609	12	9	literature	literature	NOUN
easat-10609	12	10	on	on	ADP
easat-10609	12	11	digital	digital	ADJ
easat-10609	12	12	transformation	transformation	NOUN
easat-10609	12	13	and	and	CCONJ
easat-10609	12	14	financial	financial	ADJ
easat-10609	12	15	governance	governance	NOUN
easat-10609	12	16	by	by	ADP
easat-10609	12	17	providing	provide	VERB
easat-10609	12	18	empirical	empirical	ADJ
easat-10609	12	19	evidence	evidence	NOUN
easat-10609	12	20	from	from	ADP
easat-10609	12	21	an	an	DET
easat-10609	12	22	emerging	emerge	VERB
easat-10609	12	23	market	market	NOUN
easat-10609	12	24	context	context	NOUN
easat-10609	12	25	,	,	PUNCT
easat-10609	12	26	emphasizing	emphasize	VERB
easat-10609	12	27	how	how	SCONJ
easat-10609	12	28	scm	scm	NOUN
easat-10609	12	29	digitalization	digitalization	NOUN
easat-10609	12	30	fosters	foster	VERB
easat-10609	12	31	ethical	ethical	ADJ
easat-10609	12	32	reporting	reporting	NOUN
easat-10609	12	33	and	and	CCONJ
easat-10609	12	34	strengthens	strengthen	VERB
easat-10609	12	35	corporate	corporate	ADJ
easat-10609	12	36	accountability	accountability	NOUN
easat-10609	12	37	in	in	ADP
easat-10609	12	38	morocco	morocco	PROPN
easat-10609	12	39	.	.	PUNCT
easat-10609	13	1	keywords	keyword	NOUN
easat-10609	13	2	:	:	PUNCT
easat-10609	13	3	digital	digital	ADJ
easat-10609	13	4	tracking	tracking	NOUN
easat-10609	13	5	systems	system	NOUN
easat-10609	13	6	,	,	PUNCT
easat-10609	13	7	discretionary	discretionary	ADJ
easat-10609	13	8	accruals	accrual	NOUN
easat-10609	13	9	,	,	PUNCT
easat-10609	13	10	earnings	earning	NOUN
easat-10609	13	11	management	management	NOUN
easat-10609	13	12	,	,	PUNCT
easat-10609	13	13	edi	edi	PROPN
easat-10609	13	14	,	,	PUNCT
easat-10609	13	15	erp	erp	PROPN
easat-10609	13	16	,	,	PUNCT
easat-10609	13	17	morocco	morocco	PROPN
easat-10609	13	18	,	,	PUNCT
easat-10609	13	19	supply	supply	NOUN
easat-10609	13	20	chain	chain	NOUN
easat-10609	13	21	digitalization	digitalization	NOUN
easat-10609	13	22	.	.	PUNCT
easat-10609	14	1	1	1	X
easat-10609	14	2	.	.	X
easat-10609	14	3	introduction	introduction	NOUN
easat-10609	14	4	in	in	ADP
easat-10609	14	5	an	an	DET
easat-10609	14	6	era	era	NOUN
easat-10609	14	7	where	where	SCONJ
easat-10609	14	8	digital	digital	ADJ
easat-10609	14	9	transformation	transformation	NOUN
easat-10609	14	10	is	be	AUX
easat-10609	14	11	reshaping	reshape	VERB
easat-10609	14	12	corporate	corporate	ADJ
easat-10609	14	13	operations	operation	NOUN
easat-10609	14	14	,	,	PUNCT
easat-10609	14	15	the	the	DET
easat-10609	14	16	integration	integration	NOUN
easat-10609	14	17	of	of	ADP
easat-10609	14	18	digital	digital	ADJ
easat-10609	14	19	technologies	technology	NOUN
easat-10609	14	20	within	within	ADP
easat-10609	14	21	supply	supply	NOUN
easat-10609	14	22	chain	chain	NOUN
easat-10609	14	23	management	management	NOUN
easat-10609	14	24	(	(	PUNCT
easat-10609	14	25	scm	scm	PROPN
easat-10609	14	26	)	)	PUNCT
easat-10609	14	27	has	have	AUX
easat-10609	14	28	become	become	VERB
easat-10609	14	29	a	a	DET
easat-10609	14	30	critical	critical	ADJ
easat-10609	14	31	driver	driver	NOUN
easat-10609	14	32	of	of	ADP
easat-10609	14	33	organizational	organizational	ADJ
easat-10609	14	34	performance	performance	NOUN
easat-10609	14	35	and	and	CCONJ
easat-10609	14	36	transparency	transparency	NOUN
easat-10609	14	37	.	.	PUNCT
easat-10609	15	1	while	while	SCONJ
easat-10609	15	2	the	the	DET
easat-10609	15	3	operational	operational	ADJ
easat-10609	15	4	benefits	benefit	NOUN
easat-10609	15	5	of	of	ADP
easat-10609	15	6	scm	scm	PROPN
easat-10609	15	7	digitalization	digitalization	NOUN
easat-10609	15	8	are	be	AUX
easat-10609	15	9	well	well	ADV
easat-10609	15	10	established	establish	VERB
easat-10609	15	11	,	,	PUNCT
easat-10609	15	12	its	its	PRON
easat-10609	15	13	implications	implication	NOUN
easat-10609	15	14	for	for	ADP
easat-10609	15	15	financial	financial	ADJ
easat-10609	15	16	reporting	reporting	NOUN
easat-10609	15	17	practices	practice	NOUN
easat-10609	15	18	,	,	PUNCT
easat-10609	15	19	particularly	particularly	ADV
easat-10609	15	20	earnings	earning	NOUN
easat-10609	15	21	management	management	NOUN
easat-10609	15	22	,	,	PUNCT
easat-10609	15	23	remain	remain	VERB
easat-10609	15	24	underexplored	underexplored	ADJ
easat-10609	15	25	,	,	PUNCT
easat-10609	15	26	especially	especially	ADV
easat-10609	15	27	in	in	ADP
easat-10609	15	28	emerging	emerge	VERB
easat-10609	15	29	economies	economy	NOUN
easat-10609	15	30	.	.	PUNCT
easat-10609	16	1	earnings	earning	NOUN
easat-10609	16	2	management	management	NOUN
easat-10609	16	3	,	,	PUNCT
easat-10609	16	4	defined	define	VERB
easat-10609	16	5	as	as	ADP
easat-10609	16	6	the	the	DET
easat-10609	16	7	deliberate	deliberate	ADJ
easat-10609	16	8	manipulation	manipulation	NOUN
easat-10609	16	9	of	of	ADP
easat-10609	16	10	accounting	accounting	NOUN
easat-10609	16	11	figures	figure	NOUN
easat-10609	16	12	within	within	ADP
easat-10609	16	13	the	the	DET
easat-10609	16	14	bounds	bound	NOUN
easat-10609	16	15	of	of	ADP
easat-10609	16	16	generally	generally	ADV
easat-10609	16	17	accepted	accept	VERB
easat-10609	16	18	accounting	accounting	NOUN
easat-10609	16	19	principles	principle	NOUN
easat-10609	16	20	(	(	PUNCT
easat-10609	16	21	gaap	gaap	PROPN
easat-10609	16	22	)	)	PUNCT
easat-10609	16	23	,	,	PUNCT
easat-10609	16	24	poses	pose	VERB
easat-10609	16	25	a	a	DET
easat-10609	16	26	serious	serious	ADJ
easat-10609	16	27	threat	threat	NOUN
easat-10609	16	28	to	to	ADP
easat-10609	16	29	the	the	DET
easat-10609	16	30	quality	quality	NOUN
easat-10609	16	31	of	of	ADP
easat-10609	16	32	financial	financial	ADJ
easat-10609	16	33	information	information	NOUN
easat-10609	16	34	[	[	X
easat-10609	16	35	1	1	NUM
easat-10609	16	36	,	,	PUNCT
easat-10609	16	37	2	2	NUM
easat-10609	16	38	]	]	PUNCT
easat-10609	16	39	.	.	PUNCT
easat-10609	17	1	in	in	ADP
easat-10609	17	2	settings	setting	NOUN
easat-10609	17	3	characterized	characterize	VERB
easat-10609	17	4	by	by	ADP
easat-10609	17	5	weak	weak	ADJ
easat-10609	17	6	institutional	institutional	ADJ
easat-10609	17	7	oversight	oversight	NOUN
easat-10609	17	8	and	and	CCONJ
easat-10609	17	9	limited	limited	ADJ
easat-10609	17	10	transparency	transparency	NOUN
easat-10609	17	11	,	,	PUNCT
easat-10609	17	12	such	such	ADJ
easat-10609	17	13	as	as	ADP
easat-10609	17	14	morocco	morocco	PROPN
easat-10609	17	15	,	,	PUNCT
easat-10609	17	16	the	the	DET
easat-10609	17	17	risk	risk	NOUN
easat-10609	17	18	of	of	ADP
easat-10609	17	19	opportunistic	opportunistic	ADJ
easat-10609	17	20	earnings	earning	NOUN
easat-10609	17	21	management	management	NOUN
easat-10609	17	22	is	be	AUX
easat-10609	17	23	heightened	heighten	VERB
easat-10609	17	24	[	[	PUNCT
easat-10609	17	25	3	3	NUM
easat-10609	17	26	]	]	PUNCT
easat-10609	17	27	.	.	PUNCT
easat-10609	18	1	at	at	ADP
easat-10609	18	2	the	the	DET
easat-10609	18	3	same	same	ADJ
easat-10609	18	4	time	time	NOUN
easat-10609	18	5	,	,	PUNCT
easat-10609	18	6	technologies	technology	NOUN
easat-10609	18	7	like	like	ADP
easat-10609	18	8	erp	erp	PROPN
easat-10609	18	9	systems	systems	PROPN
easat-10609	18	10	,	,	PUNCT
easat-10609	18	11	edi	edi	NOUN
easat-10609	18	12	platforms	platform	NOUN
easat-10609	18	13	,	,	PUNCT
easat-10609	18	14	and	and	CCONJ
easat-10609	18	15	digital	digital	ADJ
easat-10609	18	16	traceability	traceability	NOUN
easat-10609	18	17	tools	tool	NOUN
easat-10609	18	18	(	(	PUNCT
easat-10609	18	19	e.g.	e.g.	ADV
easat-10609	18	20	,	,	PUNCT
easat-10609	18	21	rfid	rfid	NOUN
easat-10609	18	22	,	,	PUNCT
easat-10609	18	23	iot	iot	NOUN
easat-10609	18	24	,	,	PUNCT
easat-10609	18	25	blockchain	blockchain	PROPN
easat-10609	18	26	)	)	PUNCT
easat-10609	18	27	are	be	AUX
easat-10609	18	28	transforming	transform	VERB
easat-10609	18	29	the	the	DET
easat-10609	18	30	way	way	NOUN
easat-10609	18	31	firms	firm	NOUN
easat-10609	18	32	manage	manage	VERB
easat-10609	18	33	data	datum	NOUN
easat-10609	18	34	flows	flow	NOUN
easat-10609	18	35	,	,	PUNCT
easat-10609	18	36	synchronize	synchronize	VERB
easat-10609	18	37	operations	operation	NOUN
easat-10609	18	38	,	,	PUNCT
easat-10609	18	39	and	and	CCONJ
easat-10609	18	40	report	report	VERB
easat-10609	18	41	financial	financial	ADJ
easat-10609	18	42	outcomes	outcome	NOUN
easat-10609	18	43	[	[	X
easat-10609	18	44	4	4	NUM
easat-10609	18	45	]	]	PUNCT
easat-10609	18	46	.	.	PUNCT
easat-10609	19	1	from	from	ADP
easat-10609	19	2	a	a	DET
easat-10609	19	3	theoretical	theoretical	ADJ
easat-10609	19	4	standpoint	standpoint	NOUN
easat-10609	19	5	,	,	PUNCT
easat-10609	19	6	several	several	ADJ
easat-10609	19	7	frameworks	framework	NOUN
easat-10609	19	8	provide	provide	VERB
easat-10609	19	9	insight	insight	NOUN
easat-10609	19	10	into	into	ADP
easat-10609	19	11	the	the	DET
easat-10609	19	12	expected	expect	VERB
easat-10609	19	13	relationship	relationship	NOUN
easat-10609	19	14	between	between	ADP
easat-10609	19	15	scm	scm	PROPN
easat-10609	19	16	digitalization	digitalization	NOUN
easat-10609	19	17	and	and	CCONJ
easat-10609	19	18	earnings	earning	NOUN
easat-10609	19	19	management	management	NOUN
easat-10609	19	20	.	.	PUNCT
easat-10609	20	1	agency	agency	NOUN
easat-10609	20	2	theory	theory	NOUN
easat-10609	20	3	suggests	suggest	VERB
easat-10609	20	4	that	that	SCONJ
easat-10609	20	5	digital	digital	ADJ
easat-10609	20	6	systems	system	NOUN
easat-10609	20	7	reduce	reduce	VERB
easat-10609	20	8	the	the	DET
easat-10609	20	9	scope	scope	NOUN
easat-10609	20	10	for	for	ADP
easat-10609	20	11	managerial	managerial	ADJ
easat-10609	20	12	opportunism	opportunism	NOUN
easat-10609	20	13	by	by	ADP
easat-10609	20	14	improving	improve	VERB
easat-10609	20	15	auditability	auditability	NOUN
easat-10609	20	16	and	and	CCONJ
easat-10609	20	17	aligning	align	VERB
easat-10609	20	18	incentives	incentive	NOUN
easat-10609	20	19	[	[	X
easat-10609	20	20	5	5	NUM
easat-10609	20	21	,	,	PUNCT
easat-10609	20	22	6	6	NUM
easat-10609	20	23	]	]	PUNCT
easat-10609	20	24	.	.	PUNCT
easat-10609	21	1	transparency	transparency	NOUN
easat-10609	21	2	theory	theory	NOUN
easat-10609	21	3	emphasizes	emphasize	VERB
easat-10609	21	4	how	how	SCONJ
easat-10609	21	5	structured	structured	ADJ
easat-10609	21	6	,	,	PUNCT
easat-10609	21	7	accessible	accessible	ADJ
easat-10609	21	8	,	,	PUNCT
easat-10609	21	9	and	and	CCONJ
easat-10609	21	10	real	real	ADJ
easat-10609	21	11	-	-	PUNCT
easat-10609	21	12	time	time	NOUN
easat-10609	21	13	information	information	NOUN
easat-10609	21	14	flows	flow	VERB
easat-10609	21	15	discipline	discipline	VERB
easat-10609	21	16	financial	financial	ADJ
easat-10609	21	17	reporting	reporting	NOUN
easat-10609	21	18	[	[	X
easat-10609	21	19	4	4	NUM
easat-10609	21	20	]	]	PUNCT
easat-10609	21	21	.	.	PUNCT
easat-10609	22	1	similarly	similarly	ADV
easat-10609	22	2	,	,	PUNCT
easat-10609	22	3	institutional	institutional	ADJ
easat-10609	22	4	theory	theory	NOUN
easat-10609	22	5	highlights	highlight	VERB
easat-10609	22	6	the	the	DET
easat-10609	22	7	role	role	NOUN
easat-10609	22	8	of	of	ADP
easat-10609	22	9	digitalization	digitalization	NOUN
easat-10609	22	10	as	as	ADP
easat-10609	22	11	a	a	DET
easat-10609	22	12	https://orcid.org/0009-0004-8543-0372	https://orcid.org/0009-0004-8543-0372	PROPN
easat-10609	22	13	https://orcid.org/0009-0002-0182-8734	https://orcid.org/0009-0002-0182-8734	PROPN
easat-10609	22	14	1204	1204	NUM
easat-10609	22	15	edelweiss	edelweiss	PROPN
easat-10609	22	16	applied	apply	VERB
easat-10609	22	17	science	science	NOUN
easat-10609	22	18	and	and	CCONJ
easat-10609	22	19	technology	technology	NOUN
easat-10609	22	20	issn	issn	PROPN
easat-10609	22	21	:	:	PUNCT
easat-10609	22	22	2576	2576	NUM
easat-10609	22	23	-	-	SYM
easat-10609	22	24	8484	8484	NUM
easat-10609	22	25	vol	vol	NOUN
easat-10609	22	26	.	.	PROPN
easat-10609	23	1	9	9	NUM
easat-10609	23	2	,	,	PUNCT
easat-10609	23	3	no	no	INTJ
easat-10609	23	4	.	.	NOUN
easat-10609	23	5	10	10	NUM
easat-10609	23	6	:	:	SYM
easat-10609	23	7	1203	1203	NUM
easat-10609	23	8	-	-	SYM
easat-10609	23	9	1315	1315	NUM
easat-10609	23	10	,	,	PUNCT
easat-10609	23	11	2025	2025	NUM
easat-10609	23	12	doi	doi	NOUN
easat-10609	23	13	:	:	PUNCT
easat-10609	23	14	10.55214/2576	10.55214/2576	NUM
easat-10609	23	15	-	-	SYM
easat-10609	23	16	8484.v9i10.10609	8484.v9i10.10609	NUM
easat-10609	23	17	©	©	ADP
easat-10609	23	18	2025	2025	NUM
easat-10609	23	19	by	by	ADP
easat-10609	23	20	the	the	DET
easat-10609	23	21	authors	author	NOUN
easat-10609	23	22	;	;	PUNCT
easat-10609	23	23	licensee	licensee	PROPN
easat-10609	23	24	learning	learning	NOUN
easat-10609	23	25	gate	gate	VERB
easat-10609	23	26	normative	normative	ADJ
easat-10609	23	27	response	response	NOUN
easat-10609	23	28	to	to	ADP
easat-10609	23	29	external	external	ADJ
easat-10609	23	30	legitimacy	legitimacy	NOUN
easat-10609	23	31	pressures	pressure	NOUN
easat-10609	23	32	[	[	X
easat-10609	23	33	7	7	NUM
easat-10609	23	34	,	,	PUNCT
easat-10609	23	35	8	8	NUM
easat-10609	23	36	]	]	PUNCT
easat-10609	23	37	while	while	SCONJ
easat-10609	23	38	signaling	signal	VERB
easat-10609	23	39	theory	theory	NOUN
easat-10609	23	40	posits	posit	NOUN
easat-10609	23	41	that	that	PRON
easat-10609	23	42	digital	digital	ADJ
easat-10609	23	43	transformation	transformation	NOUN
easat-10609	23	44	serves	serve	VERB
easat-10609	23	45	as	as	ADP
easat-10609	23	46	a	a	DET
easat-10609	23	47	credible	credible	ADJ
easat-10609	23	48	commitment	commitment	NOUN
easat-10609	23	49	to	to	ADP
easat-10609	23	50	transparency	transparency	NOUN
easat-10609	23	51	[	[	X
easat-10609	23	52	9	9	NUM
easat-10609	23	53	,	,	PUNCT
easat-10609	23	54	10	10	NUM
easat-10609	23	55	]	]	PUNCT
easat-10609	23	56	.	.	PUNCT
easat-10609	24	1	lastly	lastly	ADV
easat-10609	24	2	,	,	PUNCT
easat-10609	24	3	the	the	DET
easat-10609	24	4	dynamic	dynamic	ADJ
easat-10609	24	5	capabilities	capability	NOUN
easat-10609	24	6	theory	theory	NOUN
easat-10609	24	7	frames	frame	VERB
easat-10609	24	8	digital	digital	ADJ
easat-10609	24	9	supply	supply	NOUN
easat-10609	24	10	chain	chain	NOUN
easat-10609	24	11	management	management	NOUN
easat-10609	24	12	as	as	ADP
easat-10609	24	13	a	a	DET
easat-10609	24	14	strategic	strategic	ADJ
easat-10609	24	15	resource	resource	NOUN
easat-10609	24	16	that	that	PRON
easat-10609	24	17	enables	enable	VERB
easat-10609	24	18	better	well	ADJ
easat-10609	24	19	financial	financial	ADJ
easat-10609	24	20	governance	governance	NOUN
easat-10609	24	21	through	through	ADP
easat-10609	24	22	timely	timely	ADJ
easat-10609	24	23	and	and	CCONJ
easat-10609	24	24	accurate	accurate	ADJ
easat-10609	24	25	data	data	NOUN
easat-10609	24	26	integration	integration	NOUN
easat-10609	24	27	[	[	X
easat-10609	24	28	11	11	NUM
easat-10609	24	29	,	,	PUNCT
easat-10609	24	30	12	12	NUM
easat-10609	24	31	]	]	PUNCT
easat-10609	24	32	.	.	PUNCT
easat-10609	25	1	despite	despite	SCONJ
easat-10609	25	2	these	these	DET
easat-10609	25	3	theoretical	theoretical	ADJ
easat-10609	25	4	connections	connection	NOUN
easat-10609	25	5	,	,	PUNCT
easat-10609	25	6	empirical	empirical	ADJ
easat-10609	25	7	research	research	NOUN
easat-10609	25	8	linking	link	VERB
easat-10609	25	9	digital	digital	ADJ
easat-10609	25	10	scm	scm	PROPN
easat-10609	25	11	practices	practice	NOUN
easat-10609	25	12	and	and	CCONJ
easat-10609	25	13	earnings	earning	NOUN
easat-10609	25	14	management	management	NOUN
easat-10609	25	15	remains	remain	VERB
easat-10609	25	16	scarce	scarce	ADJ
easat-10609	25	17	,	,	PUNCT
easat-10609	25	18	particularly	particularly	ADV
easat-10609	25	19	in	in	ADP
easat-10609	25	20	the	the	DET
easat-10609	25	21	global	global	ADJ
easat-10609	25	22	south	south	PROPN
easat-10609	25	23	.	.	PUNCT
easat-10609	26	1	most	most	ADJ
easat-10609	26	2	prior	prior	ADJ
easat-10609	26	3	studies	study	NOUN
easat-10609	26	4	have	have	AUX
easat-10609	26	5	focused	focus	VERB
easat-10609	26	6	on	on	ADP
easat-10609	26	7	the	the	DET
easat-10609	26	8	effects	effect	NOUN
easat-10609	26	9	of	of	ADP
easat-10609	26	10	erp	erp	PROPN
easat-10609	26	11	systems	system	NOUN
easat-10609	26	12	on	on	ADP
easat-10609	26	13	internal	internal	ADJ
easat-10609	26	14	controls	control	NOUN
easat-10609	26	15	or	or	CCONJ
easat-10609	26	16	audit	audit	NOUN
easat-10609	26	17	quality	quality	NOUN
easat-10609	26	18	in	in	ADP
easat-10609	26	19	developed	develop	VERB
easat-10609	26	20	countries	country	NOUN
easat-10609	26	21	[	[	X
easat-10609	26	22	12	12	NUM
easat-10609	26	23	,	,	PUNCT
easat-10609	26	24	13	13	NUM
easat-10609	26	25	]	]	PUNCT
easat-10609	26	26	with	with	ADP
easat-10609	26	27	limited	limited	ADJ
easat-10609	26	28	attention	attention	NOUN
easat-10609	26	29	paid	pay	VERB
easat-10609	26	30	to	to	ADP
easat-10609	26	31	how	how	SCONJ
easat-10609	26	32	broader	broad	ADJ
easat-10609	26	33	supply	supply	NOUN
easat-10609	26	34	chain	chain	NOUN
easat-10609	26	35	digitalization	digitalization	NOUN
easat-10609	26	36	,	,	PUNCT
easat-10609	26	37	such	such	ADJ
easat-10609	26	38	as	as	ADP
easat-10609	26	39	edi	edi	NOUN
easat-10609	26	40	use	use	NOUN
easat-10609	26	41	or	or	CCONJ
easat-10609	26	42	real	real	ADJ
easat-10609	26	43	-	-	PUNCT
easat-10609	26	44	time	time	NOUN
easat-10609	26	45	tracking	tracking	NOUN
easat-10609	26	46	,	,	PUNCT
easat-10609	26	47	might	might	AUX
easat-10609	26	48	influence	influence	VERB
easat-10609	26	49	financial	financial	ADJ
easat-10609	26	50	reporting	reporting	NOUN
easat-10609	26	51	behavior	behavior	NOUN
easat-10609	26	52	in	in	ADP
easat-10609	26	53	emerging	emerge	VERB
easat-10609	26	54	economies	economy	NOUN
easat-10609	26	55	.	.	PUNCT
easat-10609	27	1	this	this	DET
easat-10609	27	2	study	study	NOUN
easat-10609	27	3	aims	aim	VERB
easat-10609	27	4	to	to	PART
easat-10609	27	5	fill	fill	VERB
easat-10609	27	6	this	this	DET
easat-10609	27	7	gap	gap	NOUN
easat-10609	27	8	by	by	ADP
easat-10609	27	9	investigating	investigate	VERB
easat-10609	27	10	whether	whether	SCONJ
easat-10609	27	11	the	the	DET
easat-10609	27	12	digitalization	digitalization	NOUN
easat-10609	27	13	of	of	ADP
easat-10609	27	14	information	information	NOUN
easat-10609	27	15	flows	flow	NOUN
easat-10609	27	16	in	in	ADP
easat-10609	27	17	scm	scm	PROPN
easat-10609	27	18	influences	influence	VERB
easat-10609	27	19	the	the	DET
easat-10609	27	20	level	level	NOUN
easat-10609	27	21	of	of	ADP
easat-10609	27	22	earnings	earning	NOUN
easat-10609	27	23	management	management	NOUN
easat-10609	27	24	among	among	ADP
easat-10609	27	25	moroccan	moroccan	ADJ
easat-10609	27	26	listed	list	VERB
easat-10609	27	27	firms	firm	NOUN
easat-10609	27	28	.	.	PUNCT
easat-10609	28	1	specifically	specifically	ADV
easat-10609	28	2	,	,	PUNCT
easat-10609	28	3	we	we	PRON
easat-10609	28	4	examine	examine	VERB
easat-10609	28	5	the	the	DET
easat-10609	28	6	impact	impact	NOUN
easat-10609	28	7	of	of	ADP
easat-10609	28	8	erp	erp	PROPN
easat-10609	28	9	adoption	adoption	NOUN
easat-10609	28	10	,	,	PUNCT
easat-10609	28	11	edi	edi	NOUN
easat-10609	28	12	usage	usage	NOUN
easat-10609	28	13	,	,	PUNCT
easat-10609	28	14	and	and	CCONJ
easat-10609	28	15	the	the	DET
easat-10609	28	16	presence	presence	NOUN
easat-10609	28	17	of	of	ADP
easat-10609	28	18	digital	digital	ADJ
easat-10609	28	19	tracking	tracking	NOUN
easat-10609	28	20	systems	system	NOUN
easat-10609	28	21	on	on	ADP
easat-10609	28	22	the	the	DET
easat-10609	28	23	extent	extent	NOUN
easat-10609	28	24	of	of	ADP
easat-10609	28	25	discretionary	discretionary	ADJ
easat-10609	28	26	accruals	accrual	NOUN
easat-10609	28	27	,	,	PUNCT
easat-10609	28	28	using	use	VERB
easat-10609	28	29	a	a	DET
easat-10609	28	30	panel	panel	NOUN
easat-10609	28	31	dataset	dataset	VERB
easat-10609	28	32	of	of	ADP
easat-10609	28	33	48	48	NUM
easat-10609	28	34	non	non	ADJ
easat-10609	28	35	-	-	ADJ
easat-10609	28	36	financial	financial	ADJ
easat-10609	28	37	firms	firm	NOUN
easat-10609	28	38	over	over	ADP
easat-10609	28	39	the	the	DET
easat-10609	28	40	2016–2023	2016–2023	NUM
easat-10609	28	41	period	period	NOUN
easat-10609	28	42	.	.	PUNCT
easat-10609	29	1	by	by	ADP
easat-10609	29	2	bridging	bridge	VERB
easat-10609	29	3	the	the	DET
easat-10609	29	4	fields	field	NOUN
easat-10609	29	5	of	of	ADP
easat-10609	29	6	digital	digital	ADJ
easat-10609	29	7	supply	supply	NOUN
easat-10609	29	8	chain	chain	NOUN
easat-10609	29	9	management	management	NOUN
easat-10609	29	10	and	and	CCONJ
easat-10609	29	11	financial	financial	ADJ
easat-10609	29	12	reporting	reporting	NOUN
easat-10609	29	13	,	,	PUNCT
easat-10609	29	14	our	our	PRON
easat-10609	29	15	study	study	NOUN
easat-10609	29	16	contributes	contribute	VERB
easat-10609	29	17	to	to	ADP
easat-10609	29	18	both	both	CCONJ
easat-10609	29	19	academic	academic	ADJ
easat-10609	29	20	literature	literature	NOUN
easat-10609	29	21	and	and	CCONJ
easat-10609	29	22	managerial	managerial	ADJ
easat-10609	29	23	practice	practice	NOUN
easat-10609	29	24	.	.	PUNCT
easat-10609	30	1	it	it	PRON
easat-10609	30	2	sheds	shed	VERB
easat-10609	30	3	light	light	NOUN
easat-10609	30	4	on	on	ADP
easat-10609	30	5	how	how	SCONJ
easat-10609	30	6	operational	operational	ADJ
easat-10609	30	7	technologies	technology	NOUN
easat-10609	30	8	can	can	AUX
easat-10609	30	9	support	support	VERB
easat-10609	30	10	financial	financial	ADJ
easat-10609	30	11	integrity	integrity	NOUN
easat-10609	30	12	and	and	CCONJ
easat-10609	30	13	offers	offer	VERB
easat-10609	30	14	empirical	empirical	ADJ
easat-10609	30	15	evidence	evidence	NOUN
easat-10609	30	16	relevant	relevant	ADJ
easat-10609	30	17	to	to	ADP
easat-10609	30	18	corporate	corporate	ADJ
easat-10609	30	19	governance	governance	NOUN
easat-10609	30	20	,	,	PUNCT
easat-10609	30	21	regulatory	regulatory	ADJ
easat-10609	30	22	policy	policy	NOUN
easat-10609	30	23	,	,	PUNCT
easat-10609	30	24	and	and	CCONJ
easat-10609	30	25	digital	digital	ADJ
easat-10609	30	26	transformation	transformation	NOUN
easat-10609	30	27	strategies	strategy	NOUN
easat-10609	30	28	in	in	ADP
easat-10609	30	29	emerging	emerge	VERB
easat-10609	30	30	markets	market	NOUN
easat-10609	30	31	.	.	PUNCT
easat-10609	31	1	2	2	X
easat-10609	31	2	.	.	X
easat-10609	31	3	literature	literature	NOUN
easat-10609	31	4	review	review	PROPN
easat-10609	31	5	and	and	CCONJ
easat-10609	31	6	hypotheses	hypothese	VERB
easat-10609	31	7	development	development	NOUN
easat-10609	31	8	2.1	2.1	NUM
easat-10609	31	9	.	.	PUNCT
easat-10609	32	1	digitization	digitization	NOUN
easat-10609	32	2	of	of	ADP
easat-10609	32	3	information	information	NOUN
easat-10609	32	4	flows	flow	NOUN
easat-10609	32	5	in	in	ADP
easat-10609	32	6	scm	scm	PROPN
easat-10609	32	7	in	in	ADP
easat-10609	32	8	an	an	DET
easat-10609	32	9	increasingly	increasingly	ADV
easat-10609	32	10	digitized	digitize	VERB
easat-10609	32	11	environment	environment	NOUN
easat-10609	32	12	,	,	PUNCT
easat-10609	32	13	companies	company	NOUN
easat-10609	32	14	rely	rely	VERB
easat-10609	32	15	on	on	ADP
easat-10609	32	16	advanced	advanced	ADJ
easat-10609	32	17	technologies	technology	NOUN
easat-10609	32	18	to	to	PART
easat-10609	32	19	ensure	ensure	VERB
easat-10609	32	20	the	the	DET
easat-10609	32	21	fluidity	fluidity	NOUN
easat-10609	32	22	,	,	PUNCT
easat-10609	32	23	reliability	reliability	NOUN
easat-10609	32	24	,	,	PUNCT
easat-10609	32	25	and	and	CCONJ
easat-10609	32	26	traceability	traceability	NOUN
easat-10609	32	27	of	of	ADP
easat-10609	32	28	their	their	PRON
easat-10609	32	29	information	information	NOUN
easat-10609	32	30	flows	flow	VERB
easat-10609	32	31	throughout	throughout	ADP
easat-10609	32	32	the	the	DET
easat-10609	32	33	supply	supply	NOUN
easat-10609	32	34	chain	chain	NOUN
easat-10609	32	35	.	.	PUNCT
easat-10609	33	1	the	the	DET
easat-10609	33	2	digitization	digitization	NOUN
easat-10609	33	3	of	of	ADP
easat-10609	33	4	information	information	NOUN
easat-10609	33	5	flows	flow	NOUN
easat-10609	33	6	is	be	AUX
easat-10609	33	7	therefore	therefore	ADV
easat-10609	33	8	a	a	DET
easat-10609	33	9	strategic	strategic	ADJ
easat-10609	33	10	lever	lever	NOUN
easat-10609	33	11	for	for	ADP
easat-10609	33	12	creating	create	VERB
easat-10609	33	13	value	value	NOUN
easat-10609	33	14	,	,	PUNCT
easat-10609	33	15	improving	improve	VERB
easat-10609	33	16	operational	operational	ADJ
easat-10609	33	17	performance	performance	NOUN
easat-10609	33	18	,	,	PUNCT
easat-10609	33	19	and	and	CCONJ
easat-10609	33	20	enhancing	enhance	VERB
easat-10609	33	21	accounting	accounting	NOUN
easat-10609	33	22	transparency	transparency	NOUN
easat-10609	33	23	.	.	PUNCT
easat-10609	34	1	modern	modern	ADJ
easat-10609	34	2	supply	supply	NOUN
easat-10609	34	3	chain	chain	NOUN
easat-10609	34	4	management	management	NOUN
easat-10609	34	5	relies	rely	VERB
easat-10609	34	6	on	on	ADP
easat-10609	34	7	the	the	DET
easat-10609	34	8	adoption	adoption	NOUN
easat-10609	34	9	of	of	ADP
easat-10609	34	10	digital	digital	ADJ
easat-10609	34	11	technologies	technology	NOUN
easat-10609	34	12	that	that	PRON
easat-10609	34	13	facilitate	facilitate	VERB
easat-10609	34	14	the	the	DET
easat-10609	34	15	sharing	sharing	NOUN
easat-10609	34	16	of	of	ADP
easat-10609	34	17	accurate	accurate	ADJ
easat-10609	34	18	,	,	PUNCT
easat-10609	34	19	fast	fast	ADJ
easat-10609	34	20	,	,	PUNCT
easat-10609	34	21	and	and	CCONJ
easat-10609	34	22	secure	secure	ADJ
easat-10609	34	23	information	information	NOUN
easat-10609	34	24	.	.	PUNCT
easat-10609	35	1	among	among	ADP
easat-10609	35	2	these	these	PRON
easat-10609	35	3	,	,	PUNCT
easat-10609	35	4	four	four	NUM
easat-10609	35	5	tools	tool	NOUN
easat-10609	35	6	dominate	dominate	VERB
easat-10609	35	7	the	the	DET
easat-10609	35	8	transformation	transformation	NOUN
easat-10609	35	9	of	of	ADP
easat-10609	35	10	information	information	NOUN
easat-10609	35	11	flows	flow	VERB
easat-10609	35	12	:	:	PUNCT
easat-10609	35	13	•	•	SCONJ
easat-10609	35	14	the	the	DET
easat-10609	35	15	erp	erp	NOUN
easat-10609	35	16	(	(	PUNCT
easat-10609	35	17	enterprise	enterprise	NOUN
easat-10609	35	18	resource	resource	NOUN
easat-10609	35	19	planning	planning	NOUN
easat-10609	35	20	)	)	PUNCT
easat-10609	35	21	system	system	NOUN
easat-10609	35	22	integrates	integrate	VERB
easat-10609	35	23	the	the	DET
easat-10609	35	24	various	various	ADJ
easat-10609	35	25	functions	function	NOUN
easat-10609	35	26	of	of	ADP
easat-10609	35	27	the	the	DET
easat-10609	35	28	company	company	NOUN
easat-10609	35	29	into	into	ADP
easat-10609	35	30	a	a	DET
easat-10609	35	31	single	single	ADJ
easat-10609	35	32	database	database	NOUN
easat-10609	35	33	,	,	PUNCT
easat-10609	35	34	providing	provide	VERB
easat-10609	35	35	a	a	DET
easat-10609	35	36	consolidated	consolidated	ADJ
easat-10609	35	37	and	and	CCONJ
easat-10609	35	38	up	up	ADP
easat-10609	35	39	-	-	PUNCT
easat-10609	35	40	to	to	ADP
easat-10609	35	41	-	-	PUNCT
easat-10609	35	42	date	date	NOUN
easat-10609	35	43	view	view	NOUN
easat-10609	35	44	of	of	ADP
easat-10609	35	45	logistics	logistic	NOUN
easat-10609	35	46	,	,	PUNCT
easat-10609	35	47	financial	financial	ADJ
easat-10609	35	48	,	,	PUNCT
easat-10609	35	49	and	and	CCONJ
easat-10609	35	50	accounting	accounting	NOUN
easat-10609	35	51	processes	process	NOUN
easat-10609	35	52	[	[	X
easat-10609	35	53	14	14	NUM
easat-10609	35	54	]	]	PUNCT
easat-10609	35	55	.	.	PUNCT
easat-10609	36	1	it	it	PRON
easat-10609	36	2	is	be	AUX
easat-10609	36	3	therefore	therefore	ADV
easat-10609	36	4	a	a	DET
easat-10609	36	5	key	key	ADJ
easat-10609	36	6	tool	tool	NOUN
easat-10609	36	7	for	for	ADP
easat-10609	36	8	automation	automation	NOUN
easat-10609	36	9	and	and	CCONJ
easat-10609	36	10	interdepartmental	interdepartmental	ADJ
easat-10609	36	11	synchronization	synchronization	NOUN
easat-10609	36	12	.	.	PUNCT
easat-10609	37	1	•	•	NUM
easat-10609	37	2	edi	edi	PROPN
easat-10609	37	3	(	(	PUNCT
easat-10609	37	4	electronic	electronic	ADJ
easat-10609	37	5	data	data	NOUN
easat-10609	37	6	interchange	interchange	NOUN
easat-10609	37	7	)	)	PUNCT
easat-10609	37	8	enables	enable	VERB
easat-10609	37	9	the	the	DET
easat-10609	37	10	structured	structured	ADJ
easat-10609	37	11	exchange	exchange	NOUN
easat-10609	37	12	of	of	ADP
easat-10609	37	13	logistics	logistic	NOUN
easat-10609	37	14	information	information	NOUN
easat-10609	37	15	between	between	ADP
easat-10609	37	16	business	business	NOUN
easat-10609	37	17	partners	partner	NOUN
easat-10609	37	18	(	(	PUNCT
easat-10609	37	19	customers	customer	NOUN
easat-10609	37	20	,	,	PUNCT
easat-10609	37	21	suppliers	supplier	NOUN
easat-10609	37	22	,	,	PUNCT
easat-10609	37	23	carriers	carrier	NOUN
easat-10609	37	24	)	)	PUNCT
easat-10609	37	25	,	,	PUNCT
easat-10609	37	26	significantly	significantly	ADV
easat-10609	37	27	reducing	reduce	VERB
easat-10609	37	28	data	datum	NOUN
easat-10609	37	29	entry	entry	NOUN
easat-10609	37	30	errors	error	NOUN
easat-10609	37	31	,	,	PUNCT
easat-10609	37	32	delays	delay	NOUN
easat-10609	37	33	,	,	PUNCT
easat-10609	37	34	and	and	CCONJ
easat-10609	37	35	administrative	administrative	ADJ
easat-10609	37	36	costs	cost	NOUN
easat-10609	37	37	[	[	X
easat-10609	37	38	15	15	NUM
easat-10609	37	39	]	]	PUNCT
easat-10609	37	40	.	.	PUNCT
easat-10609	38	1	it	it	PRON
easat-10609	38	2	is	be	AUX
easat-10609	38	3	considered	consider	VERB
easat-10609	38	4	a	a	DET
easat-10609	38	5	catalyst	catalyst	NOUN
easat-10609	38	6	for	for	ADP
easat-10609	38	7	inter	inter	ADJ
easat-10609	38	8	-	-	ADJ
easat-10609	38	9	organizational	organizational	ADJ
easat-10609	38	10	performance	performance	NOUN
easat-10609	38	11	.	.	PUNCT
easat-10609	39	1	•	•	NOUN
easat-10609	39	2	rfid	rfid	NOUN
easat-10609	39	3	(	(	PUNCT
easat-10609	39	4	radio	radio	NOUN
easat-10609	39	5	frequency	frequency	NOUN
easat-10609	39	6	identification	identification	NOUN
easat-10609	39	7	)	)	PUNCT
easat-10609	39	8	technology	technology	NOUN
easat-10609	39	9	,	,	PUNCT
easat-10609	39	10	in	in	ADP
easat-10609	39	11	combination	combination	NOUN
easat-10609	39	12	with	with	ADP
easat-10609	39	13	iot	iot	ADJ
easat-10609	39	14	sensors	sensor	NOUN
easat-10609	39	15	,	,	PUNCT
easat-10609	39	16	provides	provide	VERB
easat-10609	39	17	real	real	ADJ
easat-10609	39	18	-	-	PUNCT
easat-10609	39	19	time	time	NOUN
easat-10609	39	20	visibility	visibility	NOUN
easat-10609	39	21	of	of	ADP
easat-10609	39	22	products	product	NOUN
easat-10609	39	23	throughout	throughout	ADP
easat-10609	39	24	the	the	DET
easat-10609	39	25	supply	supply	NOUN
easat-10609	39	26	chain	chain	NOUN
easat-10609	39	27	.	.	PUNCT
easat-10609	40	1	it	it	PRON
easat-10609	40	2	improves	improve	VERB
easat-10609	40	3	inventory	inventory	NOUN
easat-10609	40	4	management	management	NOUN
easat-10609	40	5	,	,	PUNCT
easat-10609	40	6	anticipates	anticipate	VERB
easat-10609	40	7	shortages	shortage	NOUN
easat-10609	40	8	,	,	PUNCT
easat-10609	40	9	and	and	CCONJ
easat-10609	40	10	aligns	align	VERB
easat-10609	40	11	physical	physical	ADJ
easat-10609	40	12	flows	flow	NOUN
easat-10609	40	13	with	with	ADP
easat-10609	40	14	information	information	NOUN
easat-10609	40	15	flows	flow	VERB
easat-10609	40	16	[	[	X
easat-10609	40	17	16	16	NUM
easat-10609	40	18	]	]	PUNCT
easat-10609	40	19	.	.	PUNCT
easat-10609	41	1	•	•	NUM
easat-10609	41	2	blockchain	blockchain	PROPN
easat-10609	41	3	,	,	PUNCT
easat-10609	41	4	as	as	ADP
easat-10609	41	5	a	a	DET
easat-10609	41	6	distributed	distribute	VERB
easat-10609	41	7	ledger	ledger	NOUN
easat-10609	41	8	,	,	PUNCT
easat-10609	41	9	ensures	ensure	VERB
easat-10609	41	10	immutable	immutable	ADJ
easat-10609	41	11	and	and	CCONJ
easat-10609	41	12	transparent	transparent	ADJ
easat-10609	41	13	traceability	traceability	NOUN
easat-10609	41	14	of	of	ADP
easat-10609	41	15	logistics	logistic	NOUN
easat-10609	41	16	transactions	transaction	NOUN
easat-10609	41	17	.	.	PUNCT
easat-10609	42	1	its	its	PRON
easat-10609	42	2	integration	integration	NOUN
easat-10609	42	3	into	into	ADP
easat-10609	42	4	the	the	DET
easat-10609	42	5	supply	supply	NOUN
easat-10609	42	6	chain	chain	NOUN
easat-10609	42	7	secures	secure	VERB
easat-10609	42	8	shared	shared	ADJ
easat-10609	42	9	data	datum	NOUN
easat-10609	42	10	,	,	PUNCT
easat-10609	42	11	strengthens	strengthen	VERB
easat-10609	42	12	trust	trust	NOUN
easat-10609	42	13	between	between	ADP
easat-10609	42	14	partners	partner	NOUN
easat-10609	42	15	,	,	PUNCT
easat-10609	42	16	and	and	CCONJ
easat-10609	42	17	limits	limit	VERB
easat-10609	42	18	the	the	DET
easat-10609	42	19	risk	risk	NOUN
easat-10609	42	20	of	of	ADP
easat-10609	42	21	manipulation	manipulation	NOUN
easat-10609	42	22	[	[	X
easat-10609	42	23	17	17	NUM
easat-10609	42	24	]	]	PUNCT
easat-10609	42	25	.	.	PUNCT
easat-10609	43	1	the	the	DET
easat-10609	43	2	purpose	purpose	NOUN
easat-10609	43	3	of	of	ADP
easat-10609	43	4	these	these	DET
easat-10609	43	5	digital	digital	ADJ
easat-10609	43	6	technologies	technology	NOUN
easat-10609	43	7	is	be	AUX
easat-10609	43	8	to	to	PART
easat-10609	43	9	integrate	integrate	VERB
easat-10609	43	10	upstream	upstream	ADJ
easat-10609	43	11	and	and	CCONJ
easat-10609	43	12	downstream	downstream	ADJ
easat-10609	43	13	information	information	NOUN
easat-10609	43	14	flows	flow	VERB
easat-10609	43	15	.	.	PUNCT
easat-10609	44	1	this	this	DET
easat-10609	44	2	integration	integration	NOUN
easat-10609	44	3	represents	represent	VERB
easat-10609	44	4	a	a	DET
easat-10609	44	5	company	company	NOUN
easat-10609	44	6	's	's	PART
easat-10609	44	7	ability	ability	NOUN
easat-10609	44	8	to	to	PART
easat-10609	44	9	exchange	exchange	VERB
easat-10609	44	10	and	and	CCONJ
easat-10609	44	11	synchronize	synchronize	VERB
easat-10609	44	12	its	its	PRON
easat-10609	44	13	data	datum	NOUN
easat-10609	44	14	with	with	ADP
easat-10609	44	15	its	its	PRON
easat-10609	44	16	suppliers	supplier	NOUN
easat-10609	44	17	,	,	PUNCT
easat-10609	44	18	service	service	NOUN
easat-10609	44	19	providers	provider	NOUN
easat-10609	44	20	,	,	PUNCT
easat-10609	44	21	and	and	CCONJ
easat-10609	44	22	customers	customer	NOUN
easat-10609	44	23	.	.	PUNCT
easat-10609	45	1	this	this	DET
easat-10609	45	2	close	close	ADJ
easat-10609	45	3	coordination	coordination	NOUN
easat-10609	45	4	makes	make	VERB
easat-10609	45	5	it	it	PRON
easat-10609	45	6	possible	possible	ADJ
easat-10609	45	7	to	to	PART
easat-10609	45	8	transform	transform	VERB
easat-10609	45	9	a	a	DET
easat-10609	45	10	fragmented	fragmented	ADJ
easat-10609	45	11	supply	supply	NOUN
easat-10609	45	12	chain	chain	NOUN
easat-10609	45	13	into	into	ADP
easat-10609	45	14	a	a	DET
easat-10609	45	15	fluid	fluid	ADJ
easat-10609	45	16	and	and	CCONJ
easat-10609	45	17	responsive	responsive	ADJ
easat-10609	45	18	process	process	NOUN
easat-10609	45	19	[	[	X
easat-10609	45	20	17	17	NUM
easat-10609	45	21	]	]	PUNCT
easat-10609	45	22	.	.	PUNCT
easat-10609	46	1	upstream	upstream	ADJ
easat-10609	46	2	,	,	PUNCT
easat-10609	46	3	integration	integration	NOUN
easat-10609	46	4	enables	enable	VERB
easat-10609	46	5	the	the	DET
easat-10609	46	6	sharing	sharing	NOUN
easat-10609	46	7	of	of	ADP
easat-10609	46	8	data	datum	NOUN
easat-10609	46	9	on	on	ADP
easat-10609	46	10	supplier	supplier	NOUN
easat-10609	46	11	stock	stock	NOUN
easat-10609	46	12	levels	level	NOUN
easat-10609	46	13	,	,	PUNCT
easat-10609	46	14	production	production	NOUN
easat-10609	46	15	lead	lead	NOUN
easat-10609	46	16	times	time	NOUN
easat-10609	46	17	,	,	PUNCT
easat-10609	46	18	and	and	CCONJ
easat-10609	46	19	advance	advance	NOUN
easat-10609	46	20	orders	order	NOUN
easat-10609	46	21	.	.	PUNCT
easat-10609	47	1	it	it	PRON
easat-10609	47	2	improves	improve	VERB
easat-10609	47	3	planning	planning	NOUN
easat-10609	47	4	,	,	PUNCT
easat-10609	47	5	reduces	reduce	VERB
easat-10609	47	6	procurement	procurement	NOUN
easat-10609	47	7	costs	cost	NOUN
easat-10609	47	8	,	,	PUNCT
easat-10609	47	9	and	and	CCONJ
easat-10609	47	10	mitigates	mitigate	VERB
easat-10609	47	11	the	the	DET
easat-10609	47	12	effects	effect	NOUN
easat-10609	47	13	of	of	ADP
easat-10609	47	14	uncertainty	uncertainty	NOUN
easat-10609	47	15	[	[	X
easat-10609	47	16	13	13	NUM
easat-10609	47	17	]	]	PUNCT
easat-10609	47	18	.	.	PUNCT
easat-10609	48	1	1205	1205	NUM
easat-10609	48	2	edelweiss	edelweiss	PROPN
easat-10609	48	3	applied	apply	VERB
easat-10609	48	4	science	science	NOUN
easat-10609	48	5	and	and	CCONJ
easat-10609	48	6	technology	technology	NOUN
easat-10609	48	7	issn	issn	PROPN
easat-10609	48	8	:	:	PUNCT
easat-10609	48	9	2576	2576	NUM
easat-10609	48	10	-	-	SYM
easat-10609	48	11	8484	8484	NUM
easat-10609	48	12	vol	vol	NOUN
easat-10609	48	13	.	.	PROPN
easat-10609	49	1	9	9	NUM
easat-10609	49	2	,	,	PUNCT
easat-10609	49	3	no	no	INTJ
easat-10609	49	4	.	.	NOUN
easat-10609	49	5	10	10	NUM
easat-10609	49	6	:	:	SYM
easat-10609	49	7	1203	1203	NUM
easat-10609	49	8	-	-	SYM
easat-10609	49	9	1315	1315	NUM
easat-10609	49	10	,	,	PUNCT
easat-10609	49	11	2025	2025	NUM
easat-10609	49	12	doi	doi	NOUN
easat-10609	49	13	:	:	PUNCT
easat-10609	49	14	10.55214/2576	10.55214/2576	NUM
easat-10609	49	15	-	-	SYM
easat-10609	49	16	8484.v9i10.10609	8484.v9i10.10609	NUM
easat-10609	49	17	©	©	ADP
easat-10609	49	18	2025	2025	NUM
easat-10609	49	19	by	by	ADP
easat-10609	49	20	the	the	DET
easat-10609	49	21	authors	author	NOUN
easat-10609	49	22	;	;	PUNCT
easat-10609	49	23	licensee	licensee	PROPN
easat-10609	49	24	learning	learn	VERB
easat-10609	49	25	gate	gate	NOUN
easat-10609	49	26	downstream	downstream	PROPN
easat-10609	49	27	,	,	PUNCT
easat-10609	49	28	the	the	DET
easat-10609	49	29	transmission	transmission	NOUN
easat-10609	49	30	of	of	ADP
easat-10609	49	31	information	information	NOUN
easat-10609	49	32	on	on	ADP
easat-10609	49	33	sales	sale	NOUN
easat-10609	49	34	,	,	PUNCT
easat-10609	49	35	order	order	NOUN
easat-10609	49	36	histories	history	NOUN
easat-10609	49	37	,	,	PUNCT
easat-10609	49	38	and	and	CCONJ
easat-10609	49	39	consumption	consumption	NOUN
easat-10609	49	40	forecasts	forecast	NOUN
easat-10609	49	41	makes	make	VERB
easat-10609	49	42	it	it	PRON
easat-10609	49	43	possible	possible	ADJ
easat-10609	49	44	to	to	PART
easat-10609	49	45	adapt	adapt	VERB
easat-10609	49	46	logistics	logistic	NOUN
easat-10609	49	47	flows	flow	NOUN
easat-10609	49	48	to	to	ADP
easat-10609	49	49	actual	actual	ADJ
easat-10609	49	50	demand	demand	NOUN
easat-10609	49	51	,	,	PUNCT
easat-10609	49	52	promoting	promote	VERB
easat-10609	49	53	pull	pull	NOUN
easat-10609	49	54	production	production	NOUN
easat-10609	49	55	models	model	NOUN
easat-10609	49	56	and	and	CCONJ
easat-10609	49	57	agile	agile	ADJ
easat-10609	49	58	logistics	logistic	NOUN
easat-10609	49	59	practices	practice	NOUN
easat-10609	49	60	[	[	X
easat-10609	49	61	8	8	NUM
easat-10609	49	62	]	]	PUNCT
easat-10609	49	63	.	.	PUNCT
easat-10609	50	1	furthermore	furthermore	ADV
easat-10609	50	2	,	,	PUNCT
easat-10609	50	3	strong	strong	ADJ
easat-10609	50	4	integration	integration	NOUN
easat-10609	50	5	improves	improve	VERB
easat-10609	50	6	the	the	DET
easat-10609	50	7	company	company	NOUN
easat-10609	50	8	's	's	PART
easat-10609	50	9	information	information	NOUN
easat-10609	50	10	governance	governance	NOUN
easat-10609	50	11	by	by	ADP
easat-10609	50	12	making	make	VERB
easat-10609	50	13	processes	process	NOUN
easat-10609	50	14	more	more	ADV
easat-10609	50	15	traceable	traceable	ADJ
easat-10609	50	16	,	,	PUNCT
easat-10609	50	17	auditable	auditable	ADJ
easat-10609	50	18	,	,	PUNCT
easat-10609	50	19	and	and	CCONJ
easat-10609	50	20	compliant	compliant	ADJ
easat-10609	50	21	with	with	ADP
easat-10609	50	22	financial	financial	ADJ
easat-10609	50	23	transparency	transparency	NOUN
easat-10609	50	24	requirements	requirement	NOUN
easat-10609	50	25	.	.	PUNCT
easat-10609	51	1	this	this	DET
easat-10609	51	2	increased	increase	VERB
easat-10609	51	3	control	control	NOUN
easat-10609	51	4	limits	limit	VERB
easat-10609	51	5	opportunities	opportunity	NOUN
easat-10609	51	6	for	for	ADP
easat-10609	51	7	accounting	accounting	NOUN
easat-10609	51	8	manipulation	manipulation	NOUN
easat-10609	51	9	and	and	CCONJ
easat-10609	51	10	enhances	enhance	VERB
easat-10609	51	11	the	the	DET
easat-10609	51	12	quality	quality	NOUN
easat-10609	51	13	of	of	ADP
easat-10609	51	14	data	datum	NOUN
easat-10609	51	15	used	use	VERB
easat-10609	51	16	for	for	ADP
easat-10609	51	17	financial	financial	ADJ
easat-10609	51	18	reporting	reporting	NOUN
easat-10609	51	19	[	[	X
easat-10609	51	20	10	10	NUM
easat-10609	51	21	,	,	PUNCT
easat-10609	51	22	18	18	NUM
easat-10609	51	23	]	]	PUNCT
easat-10609	51	24	.	.	PUNCT
easat-10609	52	1	this	this	PRON
easat-10609	52	2	is	be	AUX
easat-10609	52	3	why	why	SCONJ
easat-10609	52	4	it	it	PRON
easat-10609	52	5	is	be	AUX
easat-10609	52	6	important	important	ADJ
easat-10609	52	7	to	to	PART
easat-10609	52	8	measure	measure	VERB
easat-10609	52	9	the	the	DET
easat-10609	52	10	information	information	NOUN
easat-10609	52	11	performance	performance	NOUN
easat-10609	52	12	of	of	ADP
easat-10609	52	13	the	the	DET
easat-10609	52	14	digitalized	digitalize	VERB
easat-10609	52	15	supply	supply	NOUN
easat-10609	52	16	chain	chain	NOUN
easat-10609	52	17	,	,	PUNCT
easat-10609	52	18	i.e.	i.e.	X
easat-10609	52	19	,	,	PUNCT
easat-10609	52	20	an	an	DET
easat-10609	52	21	organization	organization	NOUN
easat-10609	52	22	's	's	PART
easat-10609	52	23	ability	ability	NOUN
easat-10609	52	24	to	to	PART
easat-10609	52	25	manage	manage	VERB
easat-10609	52	26	its	its	PRON
easat-10609	52	27	data	data	NOUN
easat-10609	52	28	flows	flow	NOUN
easat-10609	52	29	in	in	ADP
easat-10609	52	30	a	a	DET
easat-10609	52	31	fluid	fluid	NOUN
easat-10609	52	32	,	,	PUNCT
easat-10609	52	33	reliable	reliable	ADJ
easat-10609	52	34	,	,	PUNCT
easat-10609	52	35	and	and	CCONJ
easat-10609	52	36	synchronized	synchronize	VERB
easat-10609	52	37	manner	manner	NOUN
easat-10609	52	38	,	,	PUNCT
easat-10609	52	39	both	both	PRON
easat-10609	52	40	internally	internally	ADV
easat-10609	52	41	and	and	CCONJ
easat-10609	52	42	with	with	ADP
easat-10609	52	43	its	its	PRON
easat-10609	52	44	logistics	logistic	NOUN
easat-10609	52	45	partners	partner	NOUN
easat-10609	52	46	.	.	PUNCT
easat-10609	53	1	it	it	PRON
easat-10609	53	2	is	be	AUX
easat-10609	53	3	now	now	ADV
easat-10609	53	4	considered	consider	VERB
easat-10609	53	5	a	a	DET
easat-10609	53	6	key	key	ADJ
easat-10609	53	7	indicator	indicator	NOUN
easat-10609	53	8	of	of	ADP
easat-10609	53	9	digital	digital	ADJ
easat-10609	53	10	maturity	maturity	NOUN
easat-10609	53	11	[	[	X
easat-10609	53	12	13	13	NUM
easat-10609	53	13	]	]	PUNCT
easat-10609	53	14	.	.	PUNCT
easat-10609	54	1	among	among	ADP
easat-10609	54	2	the	the	DET
easat-10609	54	3	main	main	ADJ
easat-10609	54	4	indicators	indicator	NOUN
easat-10609	54	5	used	use	VERB
easat-10609	54	6	in	in	ADP
easat-10609	54	7	the	the	DET
easat-10609	54	8	literature	literature	NOUN
easat-10609	54	9	to	to	PART
easat-10609	54	10	assess	assess	VERB
easat-10609	54	11	this	this	DET
easat-10609	54	12	performance	performance	NOUN
easat-10609	54	13	are	be	AUX
easat-10609	54	14	:	:	PUNCT
easat-10609	54	15	•	•	NUM
easat-10609	54	16	data	datum	NOUN
easat-10609	54	17	synchronization	synchronization	NOUN
easat-10609	54	18	rate	rate	NOUN
easat-10609	54	19	[	[	X
easat-10609	54	20	13	13	NUM
easat-10609	54	21	]	]	SYM
easat-10609	54	22	;	;	PUNCT
easat-10609	54	23	•	•	X
easat-10609	54	24	level	level	NOUN
easat-10609	54	25	of	of	ADP
easat-10609	54	26	integration	integration	NOUN
easat-10609	54	27	of	of	ADP
easat-10609	54	28	erp	erp	PROPN
easat-10609	54	29	or	or	CCONJ
easat-10609	54	30	edi	edi	PROPN
easat-10609	54	31	systems	system	NOUN
easat-10609	54	32	[	[	X
easat-10609	54	33	14	14	NUM
easat-10609	54	34	]	]	X
easat-10609	54	35	;	;	PUNCT
easat-10609	54	36	•	•	NUM
easat-10609	54	37	logistics	logistic	NOUN
easat-10609	54	38	visibility	visibility	NOUN
easat-10609	54	39	rate	rate	NOUN
easat-10609	54	40	via	via	ADP
easat-10609	54	41	rfid	rfid	NOUN
easat-10609	54	42	or	or	CCONJ
easat-10609	54	43	blockchain	blockchain	NOUN
easat-10609	54	44	[	[	X
easat-10609	54	45	16	16	NUM
easat-10609	54	46	]	]	X
easat-10609	54	47	;	;	PUNCT
easat-10609	54	48	•	•	NUM
easat-10609	54	49	reduction	reduction	NOUN
easat-10609	54	50	in	in	ADP
easat-10609	54	51	information	information	NOUN
easat-10609	54	52	transmission	transmission	NOUN
easat-10609	54	53	times	time	NOUN
easat-10609	54	54	[	[	X
easat-10609	54	55	19	19	NUM
easat-10609	54	56	]	]	X
easat-10609	54	57	;	;	PUNCT
easat-10609	54	58	•	•	NUM
easat-10609	54	59	data	data	NOUN
easat-10609	54	60	quality	quality	NOUN
easat-10609	54	61	(	(	PUNCT
easat-10609	54	62	accuracy	accuracy	NOUN
easat-10609	54	63	,	,	PUNCT
easat-10609	54	64	consistency	consistency	NOUN
easat-10609	54	65	,	,	PUNCT
easat-10609	54	66	timeliness	timeliness	NOUN
easat-10609	54	67	)	)	PUNCT
easat-10609	55	1	[	[	X
easat-10609	55	2	12	12	NUM
easat-10609	55	3	]	]	PUNCT
easat-10609	55	4	.	.	PUNCT
easat-10609	56	1	these	these	DET
easat-10609	56	2	indicators	indicator	NOUN
easat-10609	56	3	reflect	reflect	VERB
easat-10609	56	4	the	the	DET
easat-10609	56	5	company	company	NOUN
easat-10609	56	6	's	's	PART
easat-10609	56	7	ability	ability	NOUN
easat-10609	56	8	to	to	PART
easat-10609	56	9	transform	transform	VERB
easat-10609	56	10	data	datum	NOUN
easat-10609	56	11	into	into	ADP
easat-10609	56	12	a	a	DET
easat-10609	56	13	strategic	strategic	ADJ
easat-10609	56	14	asset	asset	NOUN
easat-10609	56	15	for	for	ADP
easat-10609	56	16	decisionmaking	decisionmake	VERB
easat-10609	56	17	,	,	PUNCT
easat-10609	56	18	operational	operational	ADJ
easat-10609	56	19	performance	performance	NOUN
easat-10609	56	20	,	,	PUNCT
easat-10609	56	21	and	and	CCONJ
easat-10609	56	22	accounting	accounting	NOUN
easat-10609	56	23	compliance	compliance	NOUN
easat-10609	56	24	.	.	PUNCT
easat-10609	57	1	indeed	indeed	ADV
easat-10609	57	2	,	,	PUNCT
easat-10609	57	3	high	high	ADJ
easat-10609	57	4	information	information	NOUN
easat-10609	57	5	performance	performance	NOUN
easat-10609	57	6	helps	help	VERB
easat-10609	57	7	reduce	reduce	VERB
easat-10609	57	8	errors	error	NOUN
easat-10609	57	9	and	and	CCONJ
easat-10609	57	10	improve	improve	VERB
easat-10609	57	11	efficiency	efficiency	NOUN
easat-10609	57	12	.	.	PUNCT
easat-10609	58	1	2.2	2.2	NUM
easat-10609	58	2	.	.	PUNCT
easat-10609	59	1	theoretical	theoretical	ADJ
easat-10609	59	2	links	link	NOUN
easat-10609	59	3	between	between	ADP
easat-10609	59	4	digitalized	digitalize	VERB
easat-10609	59	5	scm	scm	PROPN
easat-10609	59	6	and	and	CCONJ
easat-10609	59	7	earnings	earning	NOUN
easat-10609	59	8	management	management	NOUN
easat-10609	59	9	the	the	DET
easat-10609	59	10	introduction	introduction	NOUN
easat-10609	59	11	of	of	ADP
easat-10609	59	12	digital	digital	ADJ
easat-10609	59	13	technologies	technology	NOUN
easat-10609	59	14	into	into	ADP
easat-10609	59	15	the	the	DET
easat-10609	59	16	supply	supply	NOUN
easat-10609	59	17	chain	chain	NOUN
easat-10609	59	18	has	have	VERB
easat-10609	59	19	effects	effect	NOUN
easat-10609	59	20	that	that	PRON
easat-10609	59	21	go	go	VERB
easat-10609	59	22	beyond	beyond	ADP
easat-10609	59	23	operational	operational	ADJ
easat-10609	59	24	performance	performance	NOUN
easat-10609	59	25	alone	alone	ADV
easat-10609	59	26	.	.	PUNCT
easat-10609	60	1	it	it	PRON
easat-10609	60	2	transforms	transform	VERB
easat-10609	60	3	internal	internal	ADJ
easat-10609	60	4	and	and	CCONJ
easat-10609	60	5	external	external	ADJ
easat-10609	60	6	information	information	NOUN
easat-10609	60	7	dynamics	dynamic	NOUN
easat-10609	60	8	,	,	PUNCT
easat-10609	60	9	influences	influence	VERB
easat-10609	60	10	the	the	DET
easat-10609	60	11	decisionmaking	decisionmake	VERB
easat-10609	60	12	behavior	behavior	NOUN
easat-10609	60	13	of	of	ADP
easat-10609	60	14	managers	manager	NOUN
easat-10609	60	15	,	,	PUNCT
easat-10609	60	16	and	and	CCONJ
easat-10609	60	17	impacts	impact	VERB
easat-10609	60	18	the	the	DET
easat-10609	60	19	quality	quality	NOUN
easat-10609	60	20	and	and	CCONJ
easat-10609	60	21	reliability	reliability	NOUN
easat-10609	60	22	of	of	ADP
easat-10609	60	23	financial	financial	ADJ
easat-10609	60	24	information	information	NOUN
easat-10609	60	25	.	.	PUNCT
easat-10609	61	1	several	several	ADJ
easat-10609	61	2	theoretical	theoretical	ADJ
easat-10609	61	3	frameworks	framework	NOUN
easat-10609	61	4	help	help	VERB
easat-10609	61	5	us	we	PRON
easat-10609	61	6	understand	understand	VERB
easat-10609	61	7	the	the	DET
easat-10609	61	8	link	link	NOUN
easat-10609	61	9	between	between	ADP
easat-10609	61	10	the	the	DET
easat-10609	61	11	digitization	digitization	NOUN
easat-10609	61	12	of	of	ADP
easat-10609	61	13	information	information	NOUN
easat-10609	61	14	flows	flow	NOUN
easat-10609	61	15	and	and	CCONJ
easat-10609	61	16	earnings	earning	NOUN
easat-10609	61	17	management	management	NOUN
easat-10609	61	18	,	,	PUNCT
easat-10609	61	19	particularly	particularly	ADV
easat-10609	61	20	through	through	ADP
easat-10609	61	21	the	the	DET
easat-10609	61	22	concepts	concept	NOUN
easat-10609	61	23	of	of	ADP
easat-10609	61	24	transparency	transparency	NOUN
easat-10609	61	25	,	,	PUNCT
easat-10609	61	26	control	control	NOUN
easat-10609	61	27	,	,	PUNCT
easat-10609	61	28	legitimacy	legitimacy	NOUN
easat-10609	61	29	,	,	PUNCT
easat-10609	61	30	and	and	CCONJ
easat-10609	61	31	strategy	strategy	NOUN
easat-10609	61	32	.	.	PUNCT
easat-10609	62	1	2.2.1	2.2.1	NUM
easat-10609	62	2	.	.	PUNCT
easat-10609	62	3	agency	agency	NOUN
easat-10609	62	4	cost	cost	NOUN
easat-10609	62	5	theory	theory	NOUN
easat-10609	62	6	according	accord	VERB
easat-10609	62	7	to	to	ADP
easat-10609	62	8	the	the	DET
easat-10609	62	9	founding	found	VERB
easat-10609	62	10	theory	theory	NOUN
easat-10609	62	11	of	of	ADP
easat-10609	62	12	jensen	jensen	PROPN
easat-10609	62	13	and	and	CCONJ
easat-10609	62	14	meckling	meckle	VERB
easat-10609	62	15	[	[	X
easat-10609	62	16	5	5	NUM
easat-10609	62	17	]	]	PUNCT
easat-10609	62	18	,	,	PUNCT
easat-10609	62	19	managers	manager	NOUN
easat-10609	62	20	may	may	AUX
easat-10609	62	21	be	be	AUX
easat-10609	62	22	tempted	tempt	VERB
easat-10609	62	23	to	to	PART
easat-10609	62	24	manipulate	manipulate	VERB
easat-10609	62	25	accounting	accounting	NOUN
easat-10609	62	26	results	result	NOUN
easat-10609	62	27	in	in	ADP
easat-10609	62	28	a	a	DET
easat-10609	62	29	context	context	NOUN
easat-10609	62	30	of	of	ADP
easat-10609	62	31	information	information	NOUN
easat-10609	62	32	asymmetry	asymmetry	NOUN
easat-10609	62	33	,	,	PUNCT
easat-10609	62	34	when	when	SCONJ
easat-10609	62	35	their	their	PRON
easat-10609	62	36	objectives	objective	NOUN
easat-10609	62	37	(	(	PUNCT
easat-10609	62	38	compensation	compensation	NOUN
easat-10609	62	39	,	,	PUNCT
easat-10609	62	40	reputation	reputation	NOUN
easat-10609	62	41	)	)	PUNCT
easat-10609	62	42	diverge	diverge	NOUN
easat-10609	62	43	from	from	ADP
easat-10609	62	44	those	those	PRON
easat-10609	62	45	of	of	ADP
easat-10609	62	46	shareholders	shareholder	NOUN
easat-10609	62	47	.	.	PUNCT
easat-10609	63	1	the	the	DET
easat-10609	63	2	digitization	digitization	NOUN
easat-10609	63	3	of	of	ADP
easat-10609	63	4	scm	scm	PROPN
easat-10609	63	5	,	,	PUNCT
easat-10609	63	6	by	by	ADP
easat-10609	63	7	enhancing	enhance	VERB
easat-10609	63	8	the	the	DET
easat-10609	63	9	traceability	traceability	NOUN
easat-10609	63	10	and	and	CCONJ
easat-10609	63	11	auditability	auditability	NOUN
easat-10609	63	12	of	of	ADP
easat-10609	63	13	operations	operation	NOUN
easat-10609	63	14	,	,	PUNCT
easat-10609	63	15	reduces	reduce	VERB
easat-10609	63	16	these	these	DET
easat-10609	63	17	asymmetries	asymmetry	NOUN
easat-10609	63	18	and	and	CCONJ
easat-10609	63	19	,	,	PUNCT
easat-10609	63	20	consequently	consequently	ADV
easat-10609	63	21	,	,	PUNCT
easat-10609	63	22	the	the	DET
easat-10609	63	23	incentives	incentive	NOUN
easat-10609	63	24	for	for	ADP
easat-10609	63	25	opportunistic	opportunistic	ADJ
easat-10609	63	26	management	management	NOUN
easat-10609	63	27	of	of	ADP
easat-10609	63	28	results	result	NOUN
easat-10609	63	29	[	[	X
easat-10609	63	30	6	6	NUM
easat-10609	63	31	]	]	PUNCT
easat-10609	63	32	.	.	PUNCT
easat-10609	64	1	several	several	ADJ
easat-10609	64	2	empirical	empirical	ADJ
easat-10609	64	3	studies	study	NOUN
easat-10609	64	4	confirm	confirm	VERB
easat-10609	64	5	that	that	SCONJ
easat-10609	64	6	digital	digital	ADJ
easat-10609	64	7	systems	system	NOUN
easat-10609	64	8	such	such	ADJ
easat-10609	64	9	as	as	ADP
easat-10609	64	10	erp	erp	NOUN
easat-10609	64	11	or	or	CCONJ
easat-10609	64	12	edi	edi	PROPN
easat-10609	64	13	facilitate	facilitate	NOUN
easat-10609	64	14	interdepartmental	interdepartmental	ADJ
easat-10609	64	15	supervision	supervision	NOUN
easat-10609	64	16	and	and	CCONJ
easat-10609	64	17	coordination	coordination	NOUN
easat-10609	64	18	,	,	PUNCT
easat-10609	64	19	limiting	limit	VERB
easat-10609	64	20	discretionary	discretionary	ADJ
easat-10609	64	21	margins	margin	NOUN
easat-10609	64	22	in	in	ADP
easat-10609	64	23	accounting	accounting	NOUN
easat-10609	64	24	adjustments	adjustment	NOUN
easat-10609	64	25	[	[	X
easat-10609	64	26	12	12	NUM
easat-10609	64	27	-	-	SYM
easat-10609	64	28	14	14	NUM
easat-10609	64	29	]	]	PUNCT
easat-10609	64	30	.	.	PUNCT
easat-10609	65	1	by	by	ADP
easat-10609	65	2	reducing	reduce	VERB
easat-10609	65	3	areas	area	NOUN
easat-10609	65	4	of	of	ADP
easat-10609	65	5	internal	internal	ADJ
easat-10609	65	6	opacity	opacity	NOUN
easat-10609	65	7	,	,	PUNCT
easat-10609	65	8	these	these	DET
easat-10609	65	9	tools	tool	NOUN
easat-10609	65	10	lower	low	ADJ
easat-10609	65	11	the	the	DET
easat-10609	65	12	agency	agency	NOUN
easat-10609	65	13	costs	cost	NOUN
easat-10609	65	14	associated	associate	VERB
easat-10609	65	15	with	with	ADP
easat-10609	65	16	monitoring	monitoring	NOUN
easat-10609	65	17	and	and	CCONJ
easat-10609	65	18	controlling	control	VERB
easat-10609	65	19	information	information	NOUN
easat-10609	65	20	.	.	PUNCT
easat-10609	66	1	2.2.2	2.2.2	X
easat-10609	66	2	.	.	X
easat-10609	66	3	theory	theory	NOUN
easat-10609	66	4	of	of	ADP
easat-10609	66	5	informational	informational	ADJ
easat-10609	66	6	transparency	transparency	NOUN
easat-10609	66	7	the	the	DET
easat-10609	66	8	theory	theory	NOUN
easat-10609	66	9	of	of	ADP
easat-10609	66	10	transparency	transparency	NOUN
easat-10609	66	11	,	,	PUNCT
easat-10609	66	12	developed	develop	VERB
easat-10609	66	13	in	in	ADP
easat-10609	66	14	particular	particular	ADJ
easat-10609	66	15	by	by	ADP
easat-10609	66	16	jensen	jensen	PROPN
easat-10609	66	17	and	and	CCONJ
easat-10609	66	18	meckling	meckle	VERB
easat-10609	66	19	[	[	X
easat-10609	66	20	5	5	NUM
easat-10609	66	21	]	]	PUNCT
easat-10609	66	22	posits	posit	NOUN
easat-10609	66	23	that	that	SCONJ
easat-10609	66	24	a	a	DET
easat-10609	66	25	rich	rich	ADJ
easat-10609	66	26	and	and	CCONJ
easat-10609	66	27	structured	structured	ADJ
easat-10609	66	28	information	information	NOUN
easat-10609	66	29	environment	environment	NOUN
easat-10609	66	30	reduces	reduce	VERB
easat-10609	66	31	opportunistic	opportunistic	ADJ
easat-10609	66	32	behavior	behavior	NOUN
easat-10609	66	33	by	by	ADP
easat-10609	66	34	forcing	force	VERB
easat-10609	66	35	managers	manager	NOUN
easat-10609	66	36	to	to	PART
easat-10609	66	37	produce	produce	VERB
easat-10609	66	38	higher	high	ADJ
easat-10609	66	39	-	-	PUNCT
easat-10609	66	40	quality	quality	NOUN
easat-10609	66	41	financial	financial	ADJ
easat-10609	66	42	statements	statement	NOUN
easat-10609	66	43	.	.	PUNCT
easat-10609	67	1	the	the	DET
easat-10609	67	2	digitization	digitization	NOUN
easat-10609	67	3	of	of	ADP
easat-10609	67	4	information	information	NOUN
easat-10609	67	5	flows	flow	VERB
easat-10609	67	6	acts	act	VERB
easat-10609	67	7	as	as	ADP
easat-10609	67	8	a	a	DET
easat-10609	67	9	major	major	ADJ
easat-10609	67	10	lever	lever	NOUN
easat-10609	67	11	for	for	ADP
easat-10609	67	12	this	this	DET
easat-10609	67	13	transparency	transparency	NOUN
easat-10609	67	14	.	.	PUNCT
easat-10609	68	1	the	the	DET
easat-10609	68	2	use	use	NOUN
easat-10609	68	3	of	of	ADP
easat-10609	68	4	technologies	technology	NOUN
easat-10609	68	5	such	such	ADJ
easat-10609	68	6	as	as	ADP
easat-10609	68	7	blockchain	blockchain	NOUN
easat-10609	68	8	in	in	ADP
easat-10609	68	9	supply	supply	NOUN
easat-10609	68	10	chains	chain	NOUN
easat-10609	68	11	,	,	PUNCT
easat-10609	68	12	for	for	ADP
easat-10609	68	13	example	example	NOUN
easat-10609	68	14	,	,	PUNCT
easat-10609	68	15	ensures	ensure	VERB
easat-10609	68	16	data	datum	NOUN
easat-10609	68	17	integrity	integrity	NOUN
easat-10609	68	18	,	,	PUNCT
easat-10609	68	19	immutability	immutability	NOUN
easat-10609	68	20	,	,	PUNCT
easat-10609	68	21	and	and	CCONJ
easat-10609	68	22	real	real	ADJ
easat-10609	68	23	-	-	PUNCT
easat-10609	68	24	time	time	NOUN
easat-10609	68	25	accessibility	accessibility	NOUN
easat-10609	68	26	by	by	ADP
easat-10609	68	27	stakeholders	stakeholder	NOUN
easat-10609	68	28	[	[	X
easat-10609	68	29	16	16	NUM
easat-10609	68	30	,	,	PUNCT
easat-10609	68	31	17	17	NUM
easat-10609	68	32	]	]	PUNCT
easat-10609	68	33	.	.	PUNCT
easat-10609	69	1	this	this	DET
easat-10609	69	2	increased	increase	VERB
easat-10609	69	3	traceability	traceability	NOUN
easat-10609	69	4	makes	make	VERB
easat-10609	69	5	accounting	accounting	NOUN
easat-10609	69	6	practices	practice	NOUN
easat-10609	69	7	more	more	ADV
easat-10609	69	8	verifiable	verifiable	ADJ
easat-10609	69	9	and	and	CCONJ
easat-10609	69	10	limits	limit	VERB
easat-10609	69	11	opportunistic	opportunistic	ADJ
easat-10609	69	12	manipulation	manipulation	NOUN
easat-10609	69	13	identified	identify	VERB
easat-10609	69	14	by	by	ADP
easat-10609	69	15	discretionary	discretionary	ADJ
easat-10609	69	16	accruals	accrual	NOUN
easat-10609	69	17	[	[	X
easat-10609	69	18	10	10	NUM
easat-10609	69	19	]	]	PUNCT
easat-10609	69	20	.	.	PUNCT
easat-10609	70	1	1206	1206	NUM
easat-10609	70	2	edelweiss	edelweiss	PROPN
easat-10609	70	3	applied	apply	VERB
easat-10609	70	4	science	science	NOUN
easat-10609	70	5	and	and	CCONJ
easat-10609	70	6	technology	technology	NOUN
easat-10609	70	7	issn	issn	PROPN
easat-10609	70	8	:	:	PUNCT
easat-10609	70	9	2576	2576	NUM
easat-10609	70	10	-	-	SYM
easat-10609	70	11	8484	8484	NUM
easat-10609	70	12	vol	vol	NOUN
easat-10609	70	13	.	.	PROPN
easat-10609	71	1	9	9	NUM
easat-10609	71	2	,	,	PUNCT
easat-10609	71	3	no	no	INTJ
easat-10609	71	4	.	.	NOUN
easat-10609	71	5	10	10	NUM
easat-10609	71	6	:	:	SYM
easat-10609	71	7	1203	1203	NUM
easat-10609	71	8	-	-	SYM
easat-10609	71	9	1315	1315	NUM
easat-10609	71	10	,	,	PUNCT
easat-10609	71	11	2025	2025	NUM
easat-10609	71	12	doi	doi	NOUN
easat-10609	71	13	:	:	PUNCT
easat-10609	71	14	10.55214/2576	10.55214/2576	NUM
easat-10609	71	15	-	-	SYM
easat-10609	71	16	8484.v9i10.10609	8484.v9i10.10609	NUM
easat-10609	71	17	©	©	ADP
easat-10609	71	18	2025	2025	NUM
easat-10609	71	19	by	by	ADP
easat-10609	71	20	the	the	DET
easat-10609	71	21	authors	author	NOUN
easat-10609	71	22	;	;	PUNCT
easat-10609	72	1	licensee	licensee	PROPN
easat-10609	72	2	learning	learn	VERB
easat-10609	72	3	gate	gate	NOUN
easat-10609	72	4	2.2.3	2.2.3	NUM
easat-10609	72	5	.	.	PUNCT
easat-10609	73	1	institutional	institutional	ADJ
easat-10609	73	2	theory	theory	NOUN
easat-10609	73	3	and	and	CCONJ
easat-10609	73	4	digital	digital	ADJ
easat-10609	73	5	normative	normative	ADJ
easat-10609	73	6	pressure	pressure	NOUN
easat-10609	73	7	according	accord	VERB
easat-10609	73	8	to	to	ADP
easat-10609	73	9	dimaggio	dimaggio	PROPN
easat-10609	73	10	and	and	CCONJ
easat-10609	73	11	powell	powell	PROPN
easat-10609	74	1	[	[	X
easat-10609	74	2	7	7	NUM
easat-10609	74	3	]	]	PUNCT
easat-10609	74	4	,	,	PUNCT
easat-10609	74	5	companies	company	NOUN
easat-10609	74	6	tend	tend	VERB
easat-10609	74	7	to	to	PART
easat-10609	74	8	comply	comply	VERB
easat-10609	74	9	with	with	ADP
easat-10609	74	10	dominant	dominant	ADJ
easat-10609	74	11	institutional	institutional	ADJ
easat-10609	74	12	and	and	CCONJ
easat-10609	74	13	social	social	ADJ
easat-10609	74	14	norms	norm	NOUN
easat-10609	74	15	in	in	ADP
easat-10609	74	16	order	order	NOUN
easat-10609	74	17	to	to	PART
easat-10609	74	18	maintain	maintain	VERB
easat-10609	74	19	their	their	PRON
easat-10609	74	20	legitimacy	legitimacy	NOUN
easat-10609	74	21	.	.	PUNCT
easat-10609	75	1	in	in	ADP
easat-10609	75	2	a	a	DET
easat-10609	75	3	context	context	NOUN
easat-10609	75	4	where	where	SCONJ
easat-10609	75	5	digitalization	digitalization	NOUN
easat-10609	75	6	is	be	AUX
easat-10609	75	7	becoming	become	VERB
easat-10609	75	8	an	an	DET
easat-10609	75	9	organizational	organizational	ADJ
easat-10609	75	10	norm	norm	NOUN
easat-10609	75	11	(	(	PUNCT
easat-10609	75	12	as	as	ADP
easat-10609	75	13	in	in	ADP
easat-10609	75	14	the	the	DET
easat-10609	75	15	case	case	NOUN
easat-10609	75	16	of	of	ADP
easat-10609	75	17	supply	supply	NOUN
easat-10609	75	18	chain	chain	VERB
easat-10609	75	19	4.0	4.0	NUM
easat-10609	75	20	and	and	CCONJ
easat-10609	75	21	iso	iso	NOUN
easat-10609	75	22	28005	28005	NUM
easat-10609	75	23	)	)	PUNCT
easat-10609	75	24	,	,	PUNCT
easat-10609	75	25	the	the	DET
easat-10609	75	26	integration	integration	NOUN
easat-10609	75	27	of	of	ADP
easat-10609	75	28	digital	digital	ADJ
easat-10609	75	29	technologies	technology	NOUN
easat-10609	75	30	into	into	ADP
easat-10609	75	31	scm	scm	PROPN
easat-10609	75	32	is	be	AUX
easat-10609	75	33	no	no	ADV
easat-10609	75	34	longer	long	ADV
easat-10609	75	35	just	just	ADV
easat-10609	75	36	a	a	DET
easat-10609	75	37	strategic	strategic	ADJ
easat-10609	75	38	choice	choice	NOUN
easat-10609	75	39	but	but	CCONJ
easat-10609	75	40	a	a	DET
easat-10609	75	41	normative	normative	ADJ
easat-10609	75	42	requirement	requirement	NOUN
easat-10609	75	43	.	.	PUNCT
easat-10609	76	1	this	this	DET
easat-10609	76	2	isomorphism	isomorphism	NOUN
easat-10609	76	3	,	,	PUNCT
easat-10609	76	4	dynamic	dynamic	ADJ
easat-10609	76	5	and	and	CCONJ
easat-10609	76	6	reinforced	reinforce	VERB
easat-10609	76	7	by	by	ADP
easat-10609	76	8	regulatory	regulatory	ADJ
easat-10609	76	9	(	(	PUNCT
easat-10609	76	10	compliance	compliance	NOUN
easat-10609	76	11	standards	standard	NOUN
easat-10609	76	12	,	,	PUNCT
easat-10609	76	13	esg	esg	PROPN
easat-10609	76	14	requirements	requirement	NOUN
easat-10609	76	15	)	)	PUNCT
easat-10609	76	16	and	and	CCONJ
easat-10609	76	17	competitive	competitive	ADJ
easat-10609	76	18	pressures	pressure	NOUN
easat-10609	76	19	,	,	PUNCT
easat-10609	76	20	is	be	AUX
easat-10609	76	21	pushing	push	VERB
easat-10609	76	22	companies	company	NOUN
easat-10609	76	23	to	to	PART
easat-10609	76	24	adopt	adopt	VERB
easat-10609	76	25	high	high	ADJ
easat-10609	76	26	-	-	PUNCT
easat-10609	76	27	performance	performance	NOUN
easat-10609	76	28	information	information	NOUN
easat-10609	76	29	systems	system	NOUN
easat-10609	76	30	that	that	PRON
easat-10609	76	31	,	,	PUNCT
easat-10609	76	32	de	de	X
easat-10609	76	33	facto	facto	X
easat-10609	76	34	,	,	PUNCT
easat-10609	76	35	improve	improve	VERB
easat-10609	76	36	the	the	DET
easat-10609	76	37	quality	quality	NOUN
easat-10609	76	38	of	of	ADP
easat-10609	76	39	financial	financial	ADJ
easat-10609	76	40	reporting	reporting	NOUN
easat-10609	76	41	[	[	X
easat-10609	76	42	8	8	NUM
easat-10609	76	43	,	,	PUNCT
easat-10609	76	44	12	12	NUM
easat-10609	76	45	,	,	PUNCT
easat-10609	76	46	19	19	NUM
easat-10609	76	47	]	]	PUNCT
easat-10609	76	48	.	.	PUNCT
easat-10609	77	1	digitalization	digitalization	NOUN
easat-10609	77	2	thus	thus	ADV
easat-10609	77	3	becomes	become	VERB
easat-10609	77	4	an	an	DET
easat-10609	77	5	institutional	institutional	ADJ
easat-10609	77	6	mechanism	mechanism	NOUN
easat-10609	77	7	for	for	ADP
easat-10609	77	8	indirect	indirect	ADJ
easat-10609	77	9	accounting	accounting	NOUN
easat-10609	77	10	discipline	discipline	NOUN
easat-10609	77	11	.	.	PUNCT
easat-10609	78	1	2.2.4	2.2.4	X
easat-10609	78	2	.	.	X
easat-10609	78	3	signaling	signal	VERB
easat-10609	78	4	theory	theory	NOUN
easat-10609	78	5	signaling	signal	VERB
easat-10609	78	6	theory	theory	NOUN
easat-10609	78	7	,	,	PUNCT
easat-10609	78	8	spence	spence	NOUN
easat-10609	79	1	[	[	X
easat-10609	79	2	9	9	NUM
easat-10609	79	3	]	]	PUNCT
easat-10609	79	4	and	and	CCONJ
easat-10609	79	5	ross	ross	VERB
easat-10609	80	1	[	[	X
easat-10609	80	2	20	20	NUM
easat-10609	80	3	]	]	PUNCT
easat-10609	80	4	,	,	PUNCT
easat-10609	80	5	suggests	suggest	VERB
easat-10609	80	6	that	that	SCONJ
easat-10609	80	7	companies	company	NOUN
easat-10609	80	8	can	can	AUX
easat-10609	80	9	adopt	adopt	VERB
easat-10609	80	10	certain	certain	ADJ
easat-10609	80	11	practices	practice	NOUN
easat-10609	80	12	or	or	CCONJ
easat-10609	80	13	technologies	technology	NOUN
easat-10609	80	14	as	as	ADP
easat-10609	80	15	credible	credible	ADJ
easat-10609	80	16	signals	signal	NOUN
easat-10609	80	17	of	of	ADP
easat-10609	80	18	quality	quality	NOUN
easat-10609	80	19	to	to	ADP
easat-10609	80	20	investors	investor	NOUN
easat-10609	80	21	,	,	PUNCT
easat-10609	80	22	analysts	analyst	NOUN
easat-10609	80	23	,	,	PUNCT
easat-10609	80	24	or	or	CCONJ
easat-10609	80	25	auditors	auditor	NOUN
easat-10609	80	26	.	.	PUNCT
easat-10609	81	1	from	from	ADP
easat-10609	81	2	this	this	DET
easat-10609	81	3	perspective	perspective	NOUN
easat-10609	81	4	,	,	PUNCT
easat-10609	81	5	the	the	DET
easat-10609	81	6	visible	visible	ADJ
easat-10609	81	7	implementation	implementation	NOUN
easat-10609	81	8	of	of	ADP
easat-10609	81	9	an	an	DET
easat-10609	81	10	erp	erp	NOUN
easat-10609	81	11	or	or	CCONJ
easat-10609	81	12	blockchain	blockchain	PROPN
easat-10609	81	13	can	can	AUX
easat-10609	81	14	be	be	AUX
easat-10609	81	15	interpreted	interpret	VERB
easat-10609	81	16	as	as	ADP
easat-10609	81	17	a	a	DET
easat-10609	81	18	voluntary	voluntary	ADJ
easat-10609	81	19	commitment	commitment	NOUN
easat-10609	81	20	to	to	ADP
easat-10609	81	21	transparency	transparency	NOUN
easat-10609	81	22	and	and	CCONJ
easat-10609	81	23	informational	informational	ADJ
easat-10609	81	24	rigor	rigor	NOUN
easat-10609	81	25	.	.	PUNCT
easat-10609	82	1	this	this	DET
easat-10609	82	2	signaling	signal	VERB
easat-10609	82	3	strategy	strategy	NOUN
easat-10609	82	4	is	be	AUX
easat-10609	82	5	particularly	particularly	ADV
easat-10609	82	6	relevant	relevant	ADJ
easat-10609	82	7	in	in	ADP
easat-10609	82	8	emerging	emerge	VERB
easat-10609	82	9	markets	market	NOUN
easat-10609	82	10	where	where	SCONJ
easat-10609	82	11	reputation	reputation	NOUN
easat-10609	82	12	and	and	CCONJ
easat-10609	82	13	informational	informational	ADJ
easat-10609	82	14	legitimacy	legitimacy	NOUN
easat-10609	82	15	are	be	AUX
easat-10609	82	16	unstable	unstable	ADJ
easat-10609	82	17	.	.	PUNCT
easat-10609	83	1	recent	recent	ADJ
easat-10609	83	2	studies	study	NOUN
easat-10609	83	3	,	,	PUNCT
easat-10609	83	4	siladjaja	siladjaja	NOUN
easat-10609	83	5	and	and	CCONJ
easat-10609	83	6	markonah	markonah	PROPN
easat-10609	84	1	[	[	X
easat-10609	84	2	21	21	NUM
easat-10609	84	3	]	]	PUNCT
easat-10609	84	4	;	;	PUNCT
easat-10609	84	5	yu	yu	PROPN
easat-10609	84	6	et	et	PROPN
easat-10609	84	7	al	al	PROPN
easat-10609	84	8	.	.	PUNCT
easat-10609	85	1	[	[	X
easat-10609	85	2	10	10	NUM
easat-10609	85	3	]	]	PUNCT
easat-10609	85	4	and	and	CCONJ
easat-10609	85	5	shi	shi	PROPN
easat-10609	85	6	and	and	CCONJ
easat-10609	85	7	yu	yu	PRON
easat-10609	86	1	[	[	X
easat-10609	86	2	19	19	NUM
easat-10609	86	3	]	]	PUNCT
easat-10609	86	4	show	show	VERB
easat-10609	86	5	that	that	SCONJ
easat-10609	86	6	firms	firm	NOUN
easat-10609	86	7	with	with	ADP
easat-10609	86	8	a	a	DET
easat-10609	86	9	high	high	ADJ
easat-10609	86	10	level	level	NOUN
easat-10609	86	11	of	of	ADP
easat-10609	86	12	digitalization	digitalization	NOUN
easat-10609	86	13	are	be	AUX
easat-10609	86	14	perceived	perceive	VERB
easat-10609	86	15	as	as	ADP
easat-10609	86	16	more	more	ADV
easat-10609	86	17	credible	credible	ADJ
easat-10609	86	18	,	,	PUNCT
easat-10609	86	19	which	which	PRON
easat-10609	86	20	reduces	reduce	VERB
easat-10609	86	21	the	the	DET
easat-10609	86	22	need	need	NOUN
easat-10609	86	23	to	to	PART
easat-10609	86	24	manipulate	manipulate	VERB
easat-10609	86	25	their	their	PRON
easat-10609	86	26	results	result	NOUN
easat-10609	86	27	to	to	PART
easat-10609	86	28	meet	meet	VERB
easat-10609	86	29	market	market	NOUN
easat-10609	86	30	expectations	expectation	NOUN
easat-10609	86	31	.	.	PUNCT
easat-10609	87	1	2.2.5	2.2.5	X
easat-10609	87	2	.	.	PUNCT
easat-10609	87	3	dynamic	dynamic	ADJ
easat-10609	87	4	capabilities	capability	NOUN
easat-10609	87	5	theory	theory	NOUN
easat-10609	87	6	dynamic	dynamic	ADJ
easat-10609	87	7	capabilities	capability	NOUN
easat-10609	87	8	theory	theory	NOUN
easat-10609	87	9	teece	teece	PROPN
easat-10609	87	10	et	et	PROPN
easat-10609	87	11	al	al	PROPN
easat-10609	87	12	.	.	PUNCT
easat-10609	88	1	[	[	X
easat-10609	88	2	11	11	NUM
easat-10609	88	3	]	]	PUNCT
easat-10609	88	4	argues	argue	VERB
easat-10609	88	5	that	that	SCONJ
easat-10609	88	6	a	a	DET
easat-10609	88	7	company	company	NOUN
easat-10609	88	8	's	's	PART
easat-10609	88	9	sustainable	sustainable	ADJ
easat-10609	88	10	competitiveness	competitiveness	NOUN
easat-10609	88	11	depends	depend	VERB
easat-10609	88	12	on	on	ADP
easat-10609	88	13	its	its	PRON
easat-10609	88	14	ability	ability	NOUN
easat-10609	88	15	to	to	PART
easat-10609	88	16	integrate	integrate	VERB
easat-10609	88	17	,	,	PUNCT
easat-10609	88	18	reconfigure	reconfigure	VERB
easat-10609	88	19	,	,	PUNCT
easat-10609	88	20	and	and	CCONJ
easat-10609	88	21	evolve	evolve	VERB
easat-10609	88	22	its	its	PRON
easat-10609	88	23	resources	resource	NOUN
easat-10609	88	24	,	,	PUNCT
easat-10609	88	25	particularly	particularly	ADV
easat-10609	88	26	informational	informational	ADJ
easat-10609	88	27	resources	resource	NOUN
easat-10609	88	28	.	.	PUNCT
easat-10609	89	1	the	the	DET
easat-10609	89	2	digitization	digitization	NOUN
easat-10609	89	3	of	of	ADP
easat-10609	89	4	the	the	DET
easat-10609	89	5	supply	supply	NOUN
easat-10609	89	6	chain	chain	NOUN
easat-10609	89	7	is	be	AUX
easat-10609	89	8	a	a	DET
easat-10609	89	9	key	key	ADJ
easat-10609	89	10	organizational	organizational	ADJ
easat-10609	89	11	capability	capability	NOUN
easat-10609	89	12	that	that	PRON
easat-10609	89	13	makes	make	VERB
easat-10609	89	14	it	it	PRON
easat-10609	89	15	possible	possible	ADJ
easat-10609	89	16	to	to	PART
easat-10609	89	17	manage	manage	VERB
easat-10609	89	18	the	the	DET
easat-10609	89	19	complexity	complexity	NOUN
easat-10609	89	20	of	of	ADP
easat-10609	89	21	flows	flow	NOUN
easat-10609	89	22	,	,	PUNCT
easat-10609	89	23	anticipate	anticipate	VERB
easat-10609	89	24	disruptions	disruption	NOUN
easat-10609	89	25	,	,	PUNCT
easat-10609	89	26	and	and	CCONJ
easat-10609	89	27	produce	produce	VERB
easat-10609	89	28	more	more	ADV
easat-10609	89	29	reliable	reliable	ADJ
easat-10609	89	30	and	and	CCONJ
easat-10609	89	31	faster	fast	ADJ
easat-10609	89	32	financial	financial	ADJ
easat-10609	89	33	information	information	NOUN
easat-10609	89	34	.	.	PUNCT
easat-10609	90	1	the	the	DET
easat-10609	90	2	alignment	alignment	NOUN
easat-10609	90	3	between	between	ADP
easat-10609	90	4	logistics	logistic	NOUN
easat-10609	90	5	information	information	NOUN
easat-10609	90	6	systems	system	NOUN
easat-10609	90	7	and	and	CCONJ
easat-10609	90	8	accounting	accounting	NOUN
easat-10609	90	9	systems	system	NOUN
easat-10609	90	10	contributes	contribute	VERB
easat-10609	90	11	to	to	ADP
easat-10609	90	12	more	more	ADV
easat-10609	90	13	rigorous	rigorous	ADJ
easat-10609	90	14	governance	governance	NOUN
easat-10609	90	15	of	of	ADP
easat-10609	90	16	accounting	accounting	NOUN
easat-10609	90	17	data	datum	NOUN
easat-10609	90	18	,	,	PUNCT
easat-10609	90	19	thereby	thereby	ADV
easat-10609	90	20	limiting	limit	VERB
easat-10609	90	21	the	the	DET
easat-10609	90	22	use	use	NOUN
easat-10609	90	23	of	of	ADP
easat-10609	90	24	earnings	earning	NOUN
easat-10609	90	25	management	management	NOUN
easat-10609	90	26	[	[	X
easat-10609	90	27	12	12	NUM
easat-10609	90	28	,	,	PUNCT
easat-10609	90	29	14	14	NUM
easat-10609	90	30	]	]	PUNCT
easat-10609	90	31	.	.	PUNCT
easat-10609	91	1	these	these	DET
easat-10609	91	2	five	five	NUM
easat-10609	91	3	theoretical	theoretical	ADJ
easat-10609	91	4	approaches	approach	NOUN
easat-10609	91	5	provide	provide	VERB
easat-10609	91	6	insight	insight	NOUN
easat-10609	91	7	into	into	ADP
easat-10609	91	8	why	why	SCONJ
easat-10609	91	9	and	and	CCONJ
easat-10609	91	10	how	how	SCONJ
easat-10609	91	11	the	the	DET
easat-10609	91	12	digitization	digitization	NOUN
easat-10609	91	13	of	of	ADP
easat-10609	91	14	information	information	NOUN
easat-10609	91	15	flows	flow	NOUN
easat-10609	91	16	in	in	ADP
easat-10609	91	17	scm	scm	PROPN
easat-10609	91	18	can	can	AUX
easat-10609	91	19	reduce	reduce	VERB
easat-10609	91	20	performance	performance	NOUN
easat-10609	91	21	management	management	NOUN
easat-10609	91	22	practices	practice	NOUN
easat-10609	91	23	.	.	PUNCT
easat-10609	92	1	whether	whether	SCONJ
easat-10609	92	2	it	it	PRON
easat-10609	92	3	is	be	AUX
easat-10609	92	4	to	to	PART
easat-10609	92	5	limit	limit	VERB
easat-10609	92	6	information	information	NOUN
easat-10609	92	7	asymmetries	asymmetry	NOUN
easat-10609	92	8	,	,	PUNCT
easat-10609	92	9	respond	respond	VERB
easat-10609	92	10	to	to	ADP
easat-10609	92	11	institutional	institutional	ADJ
easat-10609	92	12	pressure	pressure	NOUN
easat-10609	92	13	,	,	PUNCT
easat-10609	92	14	or	or	CCONJ
easat-10609	92	15	signal	signal	VERB
easat-10609	92	16	a	a	DET
easat-10609	92	17	commitment	commitment	NOUN
easat-10609	92	18	to	to	ADP
easat-10609	92	19	transparency	transparency	NOUN
easat-10609	92	20	,	,	PUNCT
easat-10609	92	21	digital	digital	ADJ
easat-10609	92	22	tools	tool	NOUN
easat-10609	92	23	are	be	AUX
easat-10609	92	24	becoming	become	VERB
easat-10609	92	25	both	both	DET
easat-10609	92	26	drivers	driver	NOUN
easat-10609	92	27	of	of	ADP
easat-10609	92	28	logistics	logistic	NOUN
easat-10609	92	29	performance	performance	NOUN
easat-10609	92	30	and	and	CCONJ
easat-10609	92	31	levers	lever	NOUN
easat-10609	92	32	of	of	ADP
easat-10609	92	33	accounting	accounting	NOUN
easat-10609	92	34	reliability	reliability	NOUN
easat-10609	92	35	.	.	PUNCT
easat-10609	93	1	2.3	2.3	NUM
easat-10609	93	2	.	.	PUNCT
easat-10609	94	1	research	research	NOUN
easat-10609	94	2	hypotheses	hypothesis	NOUN
easat-10609	94	3	building	build	VERB
easat-10609	94	4	on	on	ADP
easat-10609	94	5	the	the	DET
easat-10609	94	6	theoretical	theoretical	ADJ
easat-10609	94	7	foundations	foundation	NOUN
easat-10609	94	8	mobilized	mobilize	VERB
easat-10609	94	9	earlier	early	ADV
easat-10609	94	10	,	,	PUNCT
easat-10609	94	11	we	we	PRON
easat-10609	94	12	posit	posit	VERB
easat-10609	94	13	that	that	SCONJ
easat-10609	94	14	digitalizing	digitalize	VERB
easat-10609	94	15	informational	informational	ADJ
easat-10609	94	16	flows	flow	NOUN
easat-10609	94	17	within	within	ADP
easat-10609	94	18	the	the	DET
easat-10609	94	19	supply	supply	NOUN
easat-10609	94	20	chain	chain	NOUN
easat-10609	94	21	reduces	reduce	VERB
easat-10609	94	22	opportunistic	opportunistic	ADJ
easat-10609	94	23	earnings	earning	NOUN
easat-10609	94	24	management	management	NOUN
easat-10609	94	25	practices	practice	NOUN
easat-10609	94	26	by	by	ADP
easat-10609	94	27	limiting	limit	VERB
easat-10609	94	28	information	information	NOUN
easat-10609	94	29	“	"	PUNCT
easat-10609	94	30	blind	blind	ADJ
easat-10609	94	31	spots	spot	NOUN
easat-10609	94	32	”	"	PUNCT
easat-10609	94	33	and	and	CCONJ
easat-10609	94	34	strengthening	strengthen	VERB
easat-10609	94	35	operational	operational	ADJ
easat-10609	94	36	traceability	traceability	NOUN
easat-10609	94	37	.	.	PUNCT
easat-10609	95	1	more	more	ADV
easat-10609	95	2	specifically	specifically	ADV
easat-10609	95	3	,	,	PUNCT
easat-10609	95	4	technologies	technology	NOUN
easat-10609	95	5	such	such	ADJ
easat-10609	95	6	as	as	ADP
easat-10609	95	7	erp	erp	PROPN
easat-10609	95	8	,	,	PUNCT
easat-10609	95	9	edi	edi	PROPN
easat-10609	95	10	,	,	PUNCT
easat-10609	95	11	and	and	CCONJ
easat-10609	95	12	digital	digital	ADJ
easat-10609	95	13	traceability	traceability	NOUN
easat-10609	95	14	devices	device	NOUN
easat-10609	95	15	enhance	enhance	VERB
easat-10609	95	16	interfunctional	interfunctional	ADJ
easat-10609	95	17	coordination	coordination	NOUN
easat-10609	95	18	,	,	PUNCT
easat-10609	95	19	increase	increase	VERB
easat-10609	95	20	flow	flow	NOUN
easat-10609	95	21	transparency	transparency	NOUN
easat-10609	95	22	,	,	PUNCT
easat-10609	95	23	and	and	CCONJ
easat-10609	95	24	deepen	deepen	VERB
easat-10609	95	25	upstream	upstream	ADJ
easat-10609	95	26	-	-	PUNCT
easat-10609	95	27	downstream	downstream	NOUN
easat-10609	95	28	integration	integration	NOUN
easat-10609	95	29	.	.	PUNCT
easat-10609	96	1	these	these	PRON
easat-10609	96	2	features	feature	VERB
easat-10609	96	3	curb	curb	NOUN
easat-10609	96	4	managers	manager	NOUN
easat-10609	96	5	’	’	PART
easat-10609	96	6	ability	ability	NOUN
easat-10609	96	7	to	to	PART
easat-10609	96	8	exercise	exercise	VERB
easat-10609	96	9	excessive	excessive	ADJ
easat-10609	96	10	discretionary	discretionary	ADJ
easat-10609	96	11	judgment	judgment	NOUN
easat-10609	96	12	over	over	ADP
easat-10609	96	13	accounting	accounting	NOUN
easat-10609	96	14	entries	entry	NOUN
easat-10609	96	15	,	,	PUNCT
easat-10609	96	16	particularly	particularly	ADV
easat-10609	96	17	discretionary	discretionary	ADJ
easat-10609	96	18	accruals	accrual	NOUN
easat-10609	96	19	,	,	PUNCT
easat-10609	96	20	the	the	DET
easat-10609	96	21	main	main	ADJ
easat-10609	96	22	proxy	proxy	NOUN
easat-10609	96	23	for	for	ADP
easat-10609	96	24	earnings	earning	NOUN
easat-10609	96	25	management	management	NOUN
easat-10609	96	26	.	.	PUNCT
easat-10609	97	1	h1	h1	PROPN
easat-10609	97	2	–	–	PUNCT
easat-10609	97	3	erp	erp	NOUN
easat-10609	97	4	adoption	adoption	NOUN
easat-10609	97	5	and	and	CCONJ
easat-10609	97	6	earnings	earning	NOUN
easat-10609	97	7	management	management	NOUN
easat-10609	97	8	:	:	PUNCT
easat-10609	97	9	integrated	integrate	VERB
easat-10609	97	10	erp	erp	NOUN
easat-10609	97	11	systems	system	NOUN
easat-10609	97	12	centralize	centralize	VERB
easat-10609	97	13	and	and	CCONJ
easat-10609	97	14	monitor	monitor	VERB
easat-10609	97	15	accounting	accounting	NOUN
easat-10609	97	16	and	and	CCONJ
easat-10609	97	17	logistics	logistic	NOUN
easat-10609	97	18	operations	operation	NOUN
easat-10609	97	19	,	,	PUNCT
easat-10609	97	20	thereby	thereby	ADV
easat-10609	97	21	reducing	reduce	VERB
easat-10609	97	22	manipulation	manipulation	NOUN
easat-10609	97	23	opportunities	opportunity	NOUN
easat-10609	97	24	through	through	ADP
easat-10609	97	25	greater	great	ADJ
easat-10609	97	26	interdepartmental	interdepartmental	ADJ
easat-10609	97	27	transparency	transparency	NOUN
easat-10609	98	1	[	[	X
easat-10609	98	2	13	13	NUM
easat-10609	98	3	,	,	PUNCT
easat-10609	98	4	14	14	NUM
easat-10609	98	5	]	]	PUNCT
easat-10609	98	6	.	.	PUNCT
easat-10609	99	1	thus	thus	ADV
easat-10609	99	2	,	,	PUNCT
easat-10609	99	3	our	our	PRON
easat-10609	99	4	first	first	ADJ
easat-10609	99	5	hypothesis	hypothesis	NOUN
easat-10609	99	6	:	:	PUNCT
easat-10609	99	7	the	the	DET
easat-10609	99	8	level	level	NOUN
easat-10609	99	9	of	of	ADP
easat-10609	99	10	erp	erp	NOUN
easat-10609	99	11	adoption	adoption	NOUN
easat-10609	99	12	is	be	AUX
easat-10609	99	13	negatively	negatively	ADV
easat-10609	99	14	associated	associate	VERB
easat-10609	99	15	with	with	ADP
easat-10609	99	16	the	the	DET
easat-10609	99	17	level	level	NOUN
easat-10609	99	18	of	of	ADP
easat-10609	99	19	earnings	earning	NOUN
easat-10609	99	20	management	management	NOUN
easat-10609	99	21	.	.	PUNCT
easat-10609	100	1	h2	h2	PROPN
easat-10609	100	2	–	–	PUNCT
easat-10609	100	3	edi	edi	NOUN
easat-10609	100	4	use	use	NOUN
easat-10609	100	5	and	and	CCONJ
easat-10609	100	6	earnings	earning	NOUN
easat-10609	100	7	management	management	NOUN
easat-10609	100	8	:	:	PUNCT
easat-10609	100	9	edi	edi	NOUN
easat-10609	100	10	improves	improve	VERB
easat-10609	100	11	coordination	coordination	NOUN
easat-10609	100	12	with	with	ADP
easat-10609	100	13	external	external	ADJ
easat-10609	100	14	partners	partner	NOUN
easat-10609	100	15	(	(	PUNCT
easat-10609	100	16	suppliers	supplier	NOUN
easat-10609	100	17	,	,	PUNCT
easat-10609	100	18	distributors	distributor	NOUN
easat-10609	100	19	)	)	PUNCT
easat-10609	100	20	and	and	CCONJ
easat-10609	100	21	makes	make	VERB
easat-10609	100	22	flows	flow	NOUN
easat-10609	100	23	more	more	ADV
easat-10609	100	24	visible	visible	ADJ
easat-10609	100	25	,	,	PUNCT
easat-10609	100	26	limiting	limit	VERB
easat-10609	100	27	artificial	artificial	ADJ
easat-10609	100	28	timing	timing	NOUN
easat-10609	100	29	of	of	ADP
easat-10609	100	30	revenues	revenue	NOUN
easat-10609	100	31	and	and	CCONJ
easat-10609	100	32	expenses	expense	NOUN
easat-10609	100	33	[	[	X
easat-10609	100	34	15	15	NUM
easat-10609	100	35	]	]	PUNCT
easat-10609	100	36	.	.	PUNCT
easat-10609	101	1	the	the	DET
easat-10609	101	2	second	second	ADJ
easat-10609	101	3	hypothesis	hypothesis	NOUN
easat-10609	101	4	:	:	PUNCT
easat-10609	101	5	extensive	extensive	ADJ
easat-10609	101	6	use	use	NOUN
easat-10609	101	7	of	of	ADP
easat-10609	101	8	edi	edi	PROPN
easat-10609	101	9	is	be	AUX
easat-10609	101	10	associated	associate	VERB
easat-10609	101	11	with	with	ADP
easat-10609	101	12	lower	low	ADJ
easat-10609	101	13	earnings	earning	NOUN
easat-10609	101	14	management	management	NOUN
easat-10609	101	15	practices	practice	NOUN
easat-10609	101	16	.	.	PUNCT
easat-10609	102	1	1207	1207	NUM
easat-10609	103	1	edelweiss	edelweiss	PROPN
easat-10609	103	2	applied	apply	VERB
easat-10609	103	3	science	science	NOUN
easat-10609	103	4	and	and	CCONJ
easat-10609	103	5	technology	technology	NOUN
easat-10609	103	6	issn	issn	PROPN
easat-10609	103	7	:	:	PUNCT
easat-10609	103	8	2576	2576	NUM
easat-10609	103	9	-	-	SYM
easat-10609	103	10	8484	8484	NUM
easat-10609	103	11	vol	vol	NOUN
easat-10609	103	12	.	.	PROPN
easat-10609	104	1	9	9	NUM
easat-10609	104	2	,	,	PUNCT
easat-10609	104	3	no	no	INTJ
easat-10609	104	4	.	.	NOUN
easat-10609	104	5	10	10	NUM
easat-10609	104	6	:	:	SYM
easat-10609	104	7	1203	1203	NUM
easat-10609	104	8	-	-	SYM
easat-10609	104	9	1315	1315	NUM
easat-10609	104	10	,	,	PUNCT
easat-10609	104	11	2025	2025	NUM
easat-10609	104	12	doi	doi	NOUN
easat-10609	104	13	:	:	PUNCT
easat-10609	104	14	10.55214/2576	10.55214/2576	NUM
easat-10609	104	15	-	-	SYM
easat-10609	104	16	8484.v9i10.10609	8484.v9i10.10609	NUM
easat-10609	104	17	©	©	ADP
easat-10609	104	18	2025	2025	NUM
easat-10609	104	19	by	by	ADP
easat-10609	104	20	the	the	DET
easat-10609	104	21	authors	author	NOUN
easat-10609	104	22	;	;	PUNCT
easat-10609	104	23	licensee	licensee	PROPN
easat-10609	104	24	learning	learn	VERB
easat-10609	104	25	gate	gate	NOUN
easat-10609	104	26	h3	h3	NOUN
easat-10609	104	27	–	–	PUNCT
easat-10609	104	28	digital	digital	ADJ
easat-10609	104	29	traceability	traceability	NOUN
easat-10609	104	30	and	and	CCONJ
easat-10609	104	31	earnings	earning	NOUN
easat-10609	104	32	management	management	NOUN
easat-10609	104	33	:	:	PUNCT
easat-10609	104	34	technologies	technology	NOUN
easat-10609	104	35	such	such	ADJ
easat-10609	104	36	as	as	ADP
easat-10609	104	37	rfid	rfid	NOUN
easat-10609	104	38	or	or	CCONJ
easat-10609	104	39	blockchain	blockchain	PROPN
easat-10609	104	40	provide	provide	VERB
easat-10609	104	41	heightened	heighten	VERB
easat-10609	104	42	operational	operational	ADJ
easat-10609	104	43	transparency	transparency	NOUN
easat-10609	104	44	,	,	PUNCT
easat-10609	104	45	strengthen	strengthen	VERB
easat-10609	104	46	internal	internal	ADJ
easat-10609	104	47	control	control	NOUN
easat-10609	104	48	,	,	PUNCT
easat-10609	104	49	and	and	CCONJ
easat-10609	104	50	reduce	reduce	VERB
easat-10609	104	51	discretionary	discretionary	ADJ
easat-10609	104	52	latitude	latitude	NOUN
easat-10609	104	53	[	[	X
easat-10609	104	54	10	10	NUM
easat-10609	104	55	,	,	PUNCT
easat-10609	104	56	16	16	NUM
easat-10609	104	57	]	]	PUNCT
easat-10609	104	58	.	.	PUNCT
easat-10609	105	1	the	the	DET
easat-10609	105	2	third	third	ADJ
easat-10609	105	3	hypothesis	hypothesis	NOUN
easat-10609	105	4	can	can	AUX
easat-10609	105	5	be	be	AUX
easat-10609	105	6	expressed	express	VERB
easat-10609	105	7	as	as	SCONJ
easat-10609	105	8	follows	follow	VERB
easat-10609	105	9	:	:	PUNCT
easat-10609	105	10	the	the	DET
easat-10609	105	11	presence	presence	NOUN
easat-10609	105	12	of	of	ADP
easat-10609	105	13	digital	digital	ADJ
easat-10609	105	14	traceability	traceability	NOUN
easat-10609	105	15	devices	device	NOUN
easat-10609	105	16	in	in	ADP
easat-10609	105	17	the	the	DET
easat-10609	105	18	supply	supply	NOUN
easat-10609	105	19	chain	chain	NOUN
easat-10609	105	20	is	be	AUX
easat-10609	105	21	associated	associate	VERB
easat-10609	105	22	with	with	ADP
easat-10609	105	23	a	a	DET
easat-10609	105	24	lower	low	ADJ
easat-10609	105	25	level	level	NOUN
easat-10609	105	26	of	of	ADP
easat-10609	105	27	earnings	earning	NOUN
easat-10609	105	28	management	management	NOUN
easat-10609	105	29	.	.	PUNCT
easat-10609	106	1	finally	finally	ADV
easat-10609	106	2	,	,	PUNCT
easat-10609	106	3	consistent	consistent	ADJ
easat-10609	106	4	with	with	ADP
easat-10609	106	5	prior	prior	ADJ
easat-10609	106	6	literature	literature	NOUN
easat-10609	106	7	on	on	ADP
easat-10609	106	8	the	the	DET
easat-10609	106	9	determinants	determinant	NOUN
easat-10609	106	10	of	of	ADP
easat-10609	106	11	earnings	earning	NOUN
easat-10609	106	12	management	management	NOUN
easat-10609	106	13	,	,	PUNCT
easat-10609	106	14	we	we	PRON
easat-10609	106	15	include	include	VERB
easat-10609	106	16	three	three	NUM
easat-10609	106	17	control	control	NOUN
easat-10609	106	18	variables	variable	NOUN
easat-10609	106	19	[	[	X
easat-10609	106	20	3	3	NUM
easat-10609	106	21	,	,	PUNCT
easat-10609	106	22	22	22	NUM
easat-10609	106	23	]	]	NOUN
easat-10609	106	24	:	:	PUNCT
easat-10609	106	25	firm	firm	ADJ
easat-10609	106	26	size	size	NOUN
easat-10609	106	27	,	,	PUNCT
easat-10609	106	28	industry	industry	NOUN
easat-10609	106	29	sector	sector	NOUN
easat-10609	106	30	,	,	PUNCT
easat-10609	106	31	and	and	CCONJ
easat-10609	106	32	financial	financial	ADJ
easat-10609	106	33	performance	performance	NOUN
easat-10609	106	34	,	,	PUNCT
easat-10609	106	35	captured	capture	VERB
easat-10609	106	36	by	by	ADP
easat-10609	106	37	economic	economic	ADJ
easat-10609	106	38	profitability	profitability	NOUN
easat-10609	106	39	(	(	PUNCT
easat-10609	106	40	roa	roa	NOUN
easat-10609	106	41	)	)	PUNCT
easat-10609	106	42	.	.	PUNCT
easat-10609	107	1	these	these	DET
easat-10609	107	2	controls	control	NOUN
easat-10609	107	3	help	help	NOUN
easat-10609	107	4	isolate	isolate	VERB
easat-10609	107	5	the	the	DET
easat-10609	107	6	net	net	ADJ
easat-10609	107	7	effect	effect	NOUN
easat-10609	107	8	of	of	ADP
easat-10609	107	9	supply	supply	NOUN
easat-10609	107	10	-	-	PUNCT
easat-10609	107	11	chain	chain	NOUN
easat-10609	107	12	digitalization	digitalization	NOUN
easat-10609	107	13	on	on	ADP
easat-10609	107	14	earnings	earning	NOUN
easat-10609	107	15	management	management	NOUN
easat-10609	107	16	behavior	behavior	NOUN
easat-10609	107	17	.	.	PUNCT
easat-10609	108	1	3	3	X
easat-10609	108	2	.	.	X
easat-10609	108	3	research	research	NOUN
easat-10609	108	4	methodology	methodology	NOUN
easat-10609	108	5	this	this	DET
easat-10609	108	6	section	section	NOUN
easat-10609	108	7	begins	begin	VERB
easat-10609	108	8	by	by	ADP
easat-10609	108	9	describing	describe	VERB
easat-10609	108	10	the	the	DET
easat-10609	108	11	procedure	procedure	NOUN
easat-10609	108	12	used	use	VERB
easat-10609	108	13	to	to	PART
easat-10609	108	14	construct	construct	VERB
easat-10609	108	15	the	the	DET
easat-10609	108	16	study	study	NOUN
easat-10609	108	17	sample	sample	NOUN
easat-10609	108	18	.	.	PUNCT
easat-10609	109	1	it	it	PRON
easat-10609	109	2	then	then	ADV
easat-10609	109	3	outlines	outline	VERB
easat-10609	109	4	the	the	DET
easat-10609	109	5	approach	approach	NOUN
easat-10609	109	6	employed	employ	VERB
easat-10609	109	7	to	to	PART
easat-10609	109	8	measure	measure	VERB
easat-10609	109	9	earnings	earning	NOUN
easat-10609	109	10	management	management	NOUN
easat-10609	109	11	through	through	ADP
easat-10609	109	12	the	the	DET
easat-10609	109	13	estimation	estimation	NOUN
easat-10609	109	14	of	of	ADP
easat-10609	109	15	discretionary	discretionary	ADJ
easat-10609	109	16	accruals	accrual	NOUN
easat-10609	109	17	.	.	PUNCT
easat-10609	110	1	finally	finally	ADV
easat-10609	110	2	,	,	PUNCT
easat-10609	110	3	it	it	PRON
easat-10609	110	4	explains	explain	VERB
easat-10609	110	5	how	how	SCONJ
easat-10609	110	6	the	the	DET
easat-10609	110	7	explanatory	explanatory	ADJ
easat-10609	110	8	variables	variable	NOUN
easat-10609	110	9	were	be	AUX
easat-10609	110	10	operationalized	operationalize	VERB
easat-10609	110	11	.	.	PUNCT
easat-10609	111	1	3.1	3.1	NUM
easat-10609	111	2	.	.	PUNCT
easat-10609	111	3	research	research	NOUN
easat-10609	111	4	sample	sample	NOUN
easat-10609	111	5	to	to	PART
easat-10609	111	6	address	address	VERB
easat-10609	111	7	our	our	PRON
easat-10609	111	8	research	research	NOUN
easat-10609	111	9	question	question	NOUN
easat-10609	111	10	,	,	PUNCT
easat-10609	111	11	we	we	PRON
easat-10609	111	12	utilized	utilize	VERB
easat-10609	111	13	panel	panel	NOUN
easat-10609	111	14	data	datum	NOUN
easat-10609	111	15	covering	cover	VERB
easat-10609	111	16	the	the	DET
easat-10609	111	17	period	period	NOUN
easat-10609	111	18	2016–2023	2016–2023	NUM
easat-10609	111	19	for	for	ADP
easat-10609	111	20	moroccan	moroccan	ADJ
easat-10609	111	21	firms	firm	NOUN
easat-10609	111	22	listed	list	VERB
easat-10609	111	23	on	on	ADP
easat-10609	111	24	the	the	DET
easat-10609	111	25	casablanca	casablanca	PROPN
easat-10609	111	26	stock	stock	PROPN
easat-10609	111	27	exchange	exchange	PROPN
easat-10609	111	28	as	as	ADP
easat-10609	111	29	of	of	ADP
easat-10609	111	30	2025	2025	NUM
easat-10609	111	31	.	.	PUNCT
easat-10609	112	1	from	from	ADP
easat-10609	112	2	the	the	DET
easat-10609	112	3	initial	initial	ADJ
easat-10609	112	4	population	population	NOUN
easat-10609	112	5	of	of	ADP
easat-10609	112	6	77	77	NUM
easat-10609	112	7	listed	list	VERB
easat-10609	112	8	firms	firm	NOUN
easat-10609	112	9	,	,	PUNCT
easat-10609	112	10	we	we	PRON
easat-10609	112	11	excluded	exclude	VERB
easat-10609	112	12	financial	financial	ADJ
easat-10609	112	13	institutions	institution	NOUN
easat-10609	112	14	through	through	ADP
easat-10609	112	15	a	a	DET
easat-10609	112	16	stratification	stratification	NOUN
easat-10609	112	17	process	process	NOUN
easat-10609	112	18	in	in	ADP
easat-10609	112	19	order	order	NOUN
easat-10609	112	20	to	to	PART
easat-10609	112	21	focus	focus	VERB
easat-10609	112	22	exclusively	exclusively	ADV
easat-10609	112	23	on	on	ADP
easat-10609	112	24	non	non	ADJ
easat-10609	112	25	-	-	ADJ
easat-10609	112	26	financial	financial	ADJ
easat-10609	112	27	sectors	sector	NOUN
easat-10609	112	28	,	,	PUNCT
easat-10609	112	29	which	which	PRON
easat-10609	112	30	are	be	AUX
easat-10609	112	31	more	more	ADV
easat-10609	112	32	directly	directly	ADV
easat-10609	112	33	involved	involve	VERB
easat-10609	112	34	in	in	ADP
easat-10609	112	35	inventory	inventory	NOUN
easat-10609	112	36	management	management	NOUN
easat-10609	112	37	practices1	practices1	NOUN
easat-10609	112	38	.	.	PUNCT
easat-10609	113	1	all	all	DET
easat-10609	113	2	data	datum	NOUN
easat-10609	113	3	were	be	AUX
easat-10609	113	4	sourced	source	VERB
easat-10609	113	5	from	from	ADP
easat-10609	113	6	the	the	DET
easat-10609	113	7	casablanca	casablanca	PROPN
easat-10609	113	8	stock	stock	PROPN
easat-10609	113	9	exchange	exchange	PROPN
easat-10609	113	10	,	,	PUNCT
easat-10609	113	11	and	and	CCONJ
easat-10609	113	12	our	our	PRON
easat-10609	113	13	sample	sample	NOUN
easat-10609	113	14	was	be	AUX
easat-10609	113	15	constructed	construct	VERB
easat-10609	113	16	based	base	VERB
easat-10609	113	17	on	on	ADP
easat-10609	113	18	information	information	NOUN
easat-10609	113	19	obtained	obtain	VERB
easat-10609	113	20	from	from	ADP
easat-10609	113	21	its	its	PRON
easat-10609	113	22	official	official	ADJ
easat-10609	113	23	website	website	NOUN
easat-10609	113	24	.	.	PUNCT
easat-10609	114	1	the	the	DET
easat-10609	114	2	selection	selection	NOUN
easat-10609	114	3	process	process	NOUN
easat-10609	114	4	was	be	AUX
easat-10609	114	5	guided	guide	VERB
easat-10609	114	6	by	by	ADP
easat-10609	114	7	three	three	NUM
easat-10609	114	8	main	main	ADJ
easat-10609	114	9	criteria	criterion	NOUN
easat-10609	114	10	:	:	PUNCT
easat-10609	114	11	first	first	ADV
easat-10609	114	12	,	,	PUNCT
easat-10609	114	13	the	the	DET
easat-10609	114	14	inclusion	inclusion	NOUN
easat-10609	114	15	of	of	ADP
easat-10609	114	16	non	non	ADJ
easat-10609	114	17	-	-	ADJ
easat-10609	114	18	financial	financial	ADJ
easat-10609	114	19	moroccan	moroccan	ADJ
easat-10609	114	20	companies	company	NOUN
easat-10609	114	21	listed	list	VERB
easat-10609	114	22	in	in	ADP
easat-10609	114	23	the	the	DET
easat-10609	114	24	database	database	NOUN
easat-10609	114	25	;	;	PUNCT
easat-10609	114	26	second	second	X
easat-10609	114	27	,	,	PUNCT
easat-10609	114	28	the	the	DET
easat-10609	114	29	exclusion	exclusion	NOUN
easat-10609	114	30	of	of	ADP
easat-10609	114	31	outliers	outlier	NOUN
easat-10609	114	32	or	or	CCONJ
easat-10609	114	33	companies	company	NOUN
easat-10609	114	34	without	without	ADP
easat-10609	114	35	a	a	DET
easat-10609	114	36	minimum	minimum	ADJ
easat-10609	114	37	eight	eight	NUM
easat-10609	114	38	-	-	PUNCT
easat-10609	114	39	year	year	NOUN
easat-10609	114	40	historical	historical	ADJ
easat-10609	114	41	record	record	NOUN
easat-10609	114	42	;	;	PUNCT
easat-10609	114	43	third	third	ADV
easat-10609	114	44	,	,	PUNCT
easat-10609	114	45	the	the	DET
easat-10609	114	46	exclusion	exclusion	NOUN
easat-10609	114	47	of	of	ADP
easat-10609	114	48	companies	company	NOUN
easat-10609	114	49	with	with	ADP
easat-10609	114	50	no	no	DET
easat-10609	114	51	inventories	inventory	NOUN
easat-10609	114	52	.	.	PUNCT
easat-10609	115	1	applying	apply	VERB
easat-10609	115	2	these	these	DET
easat-10609	115	3	criteria	criterion	NOUN
easat-10609	115	4	resulted	result	VERB
easat-10609	115	5	in	in	ADP
easat-10609	115	6	a	a	DET
easat-10609	115	7	final	final	ADJ
easat-10609	115	8	fixed	fix	VERB
easat-10609	115	9	sample	sample	NOUN
easat-10609	115	10	of	of	ADP
easat-10609	115	11	48	48	NUM
easat-10609	115	12	companies	company	NOUN
easat-10609	115	13	over	over	ADP
easat-10609	115	14	the	the	DET
easat-10609	115	15	study	study	NOUN
easat-10609	115	16	period	period	NOUN
easat-10609	115	17	.	.	PUNCT
easat-10609	116	1	table	table	NOUN
easat-10609	116	2	1	1	NUM
easat-10609	116	3	summarizes	summarize	NOUN
easat-10609	116	4	the	the	DET
easat-10609	116	5	selection	selection	NOUN
easat-10609	116	6	process	process	NOUN
easat-10609	116	7	used	use	VERB
easat-10609	116	8	to	to	PART
easat-10609	116	9	construct	construct	VERB
easat-10609	116	10	the	the	DET
easat-10609	116	11	study	study	NOUN
easat-10609	116	12	sample	sample	NOUN
easat-10609	116	13	.	.	PUNCT
easat-10609	117	1	table	table	NOUN
easat-10609	117	2	1	1	NUM
easat-10609	117	3	.	.	PUNCT
easat-10609	118	1	summary	summary	NOUN
easat-10609	118	2	of	of	ADP
easat-10609	118	3	sample	sample	NOUN
easat-10609	118	4	selection	selection	NOUN
easat-10609	118	5	.	.	PUNCT
easat-10609	119	1	selection	selection	NOUN
easat-10609	119	2	criteria	criterion	NOUN
easat-10609	119	3	number	number	NOUN
easat-10609	119	4	companies	company	NOUN
easat-10609	119	5	listed	list	VERB
easat-10609	119	6	on	on	ADP
easat-10609	119	7	the	the	DET
easat-10609	119	8	casablanca	casablanca	PROPN
easat-10609	119	9	stock	stock	PROPN
easat-10609	119	10	exchange	exchange	PROPN
easat-10609	119	11	77	77	NUM
easat-10609	119	12	excluded	exclude	VERB
easat-10609	119	13	:	:	PUNCT
easat-10609	119	14	financial	financial	ADJ
easat-10609	119	15	sector	sector	NOUN
easat-10609	119	16	companies	company	NOUN
easat-10609	119	17	-20	-20	PUNCT
easat-10609	119	18	excluded	exclude	VERB
easat-10609	119	19	:	:	PUNCT
easat-10609	119	20	firms	firm	NOUN
easat-10609	119	21	with	with	ADP
easat-10609	119	22	insufficient	insufficient	ADJ
easat-10609	119	23	data	datum	NOUN
easat-10609	119	24	-9	-9	NOUN
easat-10609	120	1	=	=	SYM
easat-10609	120	2	final	final	ADJ
easat-10609	120	3	sample	sample	NOUN
easat-10609	120	4	48	48	NUM
easat-10609	120	5	3.2	3.2	NUM
easat-10609	120	6	.	.	PUNCT
easat-10609	121	1	measurement	measurement	NOUN
easat-10609	121	2	of	of	ADP
easat-10609	121	3	discretionary	discretionary	ADJ
easat-10609	121	4	accruals	accrual	NOUN
easat-10609	121	5	earnings	earning	NOUN
easat-10609	121	6	management	management	NOUN
easat-10609	121	7	is	be	AUX
easat-10609	121	8	measured	measure	VERB
easat-10609	121	9	using	use	VERB
easat-10609	121	10	a	a	DET
easat-10609	121	11	three	three	NUM
easat-10609	121	12	-	-	PUNCT
easat-10609	121	13	step	step	NOUN
easat-10609	121	14	approach	approach	NOUN
easat-10609	121	15	.	.	PUNCT
easat-10609	122	1	first	first	ADV
easat-10609	122	2	,	,	PUNCT
easat-10609	122	3	we	we	PRON
easat-10609	122	4	calculate	calculate	VERB
easat-10609	122	5	total	total	ADJ
easat-10609	122	6	accruals	accrual	NOUN
easat-10609	122	7	.	.	PUNCT
easat-10609	123	1	second	second	ADJ
easat-10609	123	2	,	,	PUNCT
easat-10609	123	3	we	we	PRON
easat-10609	123	4	estimate	estimate	VERB
easat-10609	123	5	normal	normal	ADJ
easat-10609	123	6	(	(	PUNCT
easat-10609	123	7	non	non	ADJ
easat-10609	123	8	-	-	ADJ
easat-10609	123	9	discretionary	discretionary	ADJ
easat-10609	123	10	)	)	PUNCT
easat-10609	123	11	accruals	accrual	NOUN
easat-10609	123	12	using	use	VERB
easat-10609	123	13	the	the	DET
easat-10609	123	14	model	model	NOUN
easat-10609	123	15	developed	develop	VERB
easat-10609	123	16	by	by	ADP
easat-10609	123	17	kothari	kothari	PROPN
easat-10609	123	18	et	et	PROPN
easat-10609	123	19	al	al	PROPN
easat-10609	123	20	.	.	PUNCT
easat-10609	124	1	[	[	X
easat-10609	124	2	23]2	23]2	X
easat-10609	124	3	.	.	PUNCT
easat-10609	125	1	finally	finally	ADV
easat-10609	125	2	,	,	PUNCT
easat-10609	125	3	we	we	PRON
easat-10609	125	4	compute	compute	VERB
easat-10609	125	5	discretionary	discretionary	ADJ
easat-10609	125	6	accruals	accrual	NOUN
easat-10609	125	7	,	,	PUNCT
easat-10609	125	8	which	which	PRON
easat-10609	125	9	constitute	constitute	VERB
easat-10609	125	10	the	the	DET
easat-10609	125	11	primary	primary	ADJ
easat-10609	125	12	focus	focus	NOUN
easat-10609	125	13	of	of	ADP
easat-10609	125	14	this	this	DET
easat-10609	125	15	study	study	NOUN
easat-10609	125	16	.	.	PUNCT
easat-10609	126	1	3.2.1	3.2.1	X
easat-10609	126	2	.	.	PUNCT
easat-10609	126	3	first	first	ADJ
easat-10609	126	4	step	step	NOUN
easat-10609	126	5	:	:	PUNCT
easat-10609	126	6	determination	determination	NOUN
easat-10609	126	7	of	of	ADP
easat-10609	126	8	total	total	ADJ
easat-10609	126	9	accruals	accrual	NOUN
easat-10609	126	10	following	follow	VERB
easat-10609	126	11	the	the	DET
easat-10609	126	12	literature	literature	NOUN
easat-10609	126	13	,	,	PUNCT
easat-10609	126	14	jiraporn	jiraporn	NOUN
easat-10609	126	15	et	et	PROPN
easat-10609	126	16	al	al	PROPN
easat-10609	126	17	.	.	PUNCT
easat-10609	127	1	[	[	X
easat-10609	127	2	26	26	NUM
easat-10609	127	3	]	]	X
easat-10609	127	4	;	;	PUNCT
easat-10609	127	5	robin	robin	PROPN
easat-10609	127	6	and	and	CCONJ
easat-10609	127	7	wu	wu	PROPN
easat-10609	128	1	[	[	X
easat-10609	128	2	27	27	NUM
easat-10609	128	3	]	]	X
easat-10609	128	4	;	;	PUNCT
easat-10609	128	5	brahmana	brahmana	NOUN
easat-10609	128	6	et	et	NOUN
easat-10609	128	7	al	al	PROPN
easat-10609	128	8	.	.	PUNCT
easat-10609	129	1	[	[	X
easat-10609	129	2	28	28	NUM
easat-10609	129	3	]	]	PUNCT
easat-10609	129	4	and	and	CCONJ
easat-10609	129	5	bellari	bellari	ADJ
easat-10609	130	1	[	[	X
easat-10609	130	2	22	22	NUM
easat-10609	130	3	]	]	PUNCT
easat-10609	130	4	,	,	PUNCT
easat-10609	130	5	we	we	PRON
easat-10609	130	6	adopt	adopt	VERB
easat-10609	130	7	the	the	DET
easat-10609	130	8	subtractive	subtractive	NOUN
easat-10609	130	9	method	method	NOUN
easat-10609	130	10	to	to	PART
easat-10609	130	11	compute	compute	VERB
easat-10609	130	12	total	total	ADJ
easat-10609	130	13	accruals	accrual	NOUN
easat-10609	130	14	as	as	SCONJ
easat-10609	130	15	follows	follow	VERB
easat-10609	130	16	:	:	PUNCT
easat-10609	130	17	total	total	ADJ
easat-10609	130	18	accruals	accrual	NOUN
easat-10609	130	19	=	=	SYM
easat-10609	130	20	net	net	ADJ
easat-10609	130	21	income	income	NOUN
easat-10609	130	22	−	−	NOUN
easat-10609	130	23	operating	operate	VERB
easat-10609	130	24	cash	cash	NOUN
easat-10609	130	25	flows	flow	VERB
easat-10609	130	26	1	1	NUM
easat-10609	130	27	we	we	PRON
easat-10609	130	28	had	have	VERB
easat-10609	130	29	to	to	PART
easat-10609	130	30	exclude	exclude	VERB
easat-10609	130	31	these	these	DET
easat-10609	130	32	companies	company	NOUN
easat-10609	130	33	to	to	PART
easat-10609	130	34	ensure	ensure	VERB
easat-10609	130	35	consistency	consistency	NOUN
easat-10609	130	36	in	in	ADP
easat-10609	130	37	accounting	accounting	NOUN
easat-10609	130	38	and	and	CCONJ
easat-10609	130	39	financial	financial	ADJ
easat-10609	130	40	indicators	indicator	NOUN
easat-10609	130	41	across	across	ADP
easat-10609	130	42	all	all	DET
easat-10609	130	43	sectors	sector	NOUN
easat-10609	130	44	.	.	PUNCT
easat-10609	131	1	indeed	indeed	ADV
easat-10609	131	2	,	,	PUNCT
easat-10609	131	3	their	their	PRON
easat-10609	131	4	financial	financial	ADJ
easat-10609	131	5	statements	statement	NOUN
easat-10609	131	6	are	be	AUX
easat-10609	131	7	prepared	prepare	VERB
easat-10609	131	8	using	use	VERB
easat-10609	131	9	a	a	DET
easat-10609	131	10	distinct	distinct	ADJ
easat-10609	131	11	analytical	analytical	ADJ
easat-10609	131	12	framework	framework	NOUN
easat-10609	131	13	,	,	PUNCT
easat-10609	131	14	marked	mark	VERB
easat-10609	131	15	by	by	ADP
easat-10609	131	16	unique	unique	ADJ
easat-10609	131	17	classification	classification	NOUN
easat-10609	131	18	methods	method	NOUN
easat-10609	131	19	and	and	CCONJ
easat-10609	131	20	specific	specific	ADJ
easat-10609	131	21	performance	performance	NOUN
easat-10609	131	22	indicators	indicator	NOUN
easat-10609	131	23	,	,	PUNCT
easat-10609	131	24	in	in	ADP
easat-10609	131	25	accordance	accordance	NOUN
easat-10609	131	26	with	with	ADP
easat-10609	131	27	their	their	PRON
easat-10609	131	28	proprietary	proprietary	ADJ
easat-10609	131	29	chart	chart	NOUN
easat-10609	131	30	of	of	ADP
easat-10609	131	31	accounts	account	NOUN
easat-10609	131	32	.	.	PUNCT
easat-10609	132	1	2	2	NUM
easat-10609	132	2	this	this	DET
easat-10609	132	3	model	model	NOUN
easat-10609	132	4	integrates	integrate	VERB
easat-10609	132	5	the	the	DET
easat-10609	132	6	adjustments	adjustment	NOUN
easat-10609	132	7	suggested	suggest	VERB
easat-10609	132	8	by	by	ADP
easat-10609	132	9	previous	previous	ADJ
easat-10609	132	10	models	model	NOUN
easat-10609	132	11	[	[	X
easat-10609	132	12	24	24	NUM
easat-10609	132	13	]	]	PUNCT
easat-10609	132	14	,	,	PUNCT
easat-10609	132	15	[	[	X
easat-10609	132	16	25	25	NUM
easat-10609	132	17	]	]	PUNCT
easat-10609	132	18	while	while	SCONJ
easat-10609	132	19	making	make	VERB
easat-10609	132	20	a	a	DET
easat-10609	132	21	key	key	ADJ
easat-10609	132	22	contribution	contribution	NOUN
easat-10609	132	23	by	by	ADP
easat-10609	132	24	introducing	introduce	VERB
easat-10609	132	25	a	a	DET
easat-10609	132	26	variable	variable	NOUN
easat-10609	132	27	that	that	PRON
easat-10609	132	28	reflects	reflect	VERB
easat-10609	132	29	the	the	DET
easat-10609	132	30	firm	firm	NOUN
easat-10609	132	31	’s	’s	PART
easat-10609	132	32	economic	economic	ADJ
easat-10609	132	33	performance	performance	NOUN
easat-10609	132	34	,	,	PUNCT
easat-10609	132	35	the	the	DET
easat-10609	132	36	profitability	profitability	NOUN
easat-10609	132	37	of	of	ADP
easat-10609	132	38	its	its	PRON
easat-10609	132	39	economic	economic	ADJ
easat-10609	132	40	assets	asset	NOUN
easat-10609	132	41	.	.	PUNCT
easat-10609	133	1	1208	1208	NUM
easat-10609	133	2	edelweiss	edelweiss	PROPN
easat-10609	133	3	applied	apply	VERB
easat-10609	133	4	science	science	NOUN
easat-10609	133	5	and	and	CCONJ
easat-10609	133	6	technology	technology	NOUN
easat-10609	133	7	issn	issn	PROPN
easat-10609	133	8	:	:	PUNCT
easat-10609	133	9	2576	2576	NUM
easat-10609	133	10	-	-	SYM
easat-10609	133	11	8484	8484	NUM
easat-10609	133	12	vol	vol	NOUN
easat-10609	133	13	.	.	PROPN
easat-10609	134	1	9	9	NUM
easat-10609	134	2	,	,	PUNCT
easat-10609	134	3	no	no	INTJ
easat-10609	134	4	.	.	NOUN
easat-10609	134	5	10	10	NUM
easat-10609	134	6	:	:	SYM
easat-10609	134	7	1203	1203	NUM
easat-10609	134	8	-	-	SYM
easat-10609	134	9	1315	1315	NUM
easat-10609	134	10	,	,	PUNCT
easat-10609	134	11	2025	2025	NUM
easat-10609	134	12	doi	doi	NOUN
easat-10609	134	13	:	:	PUNCT
easat-10609	134	14	10.55214/2576	10.55214/2576	NUM
easat-10609	134	15	-	-	SYM
easat-10609	134	16	8484.v9i10.10609	8484.v9i10.10609	NUM
easat-10609	134	17	©	©	ADP
easat-10609	134	18	2025	2025	NUM
easat-10609	134	19	by	by	ADP
easat-10609	134	20	the	the	DET
easat-10609	134	21	authors	author	NOUN
easat-10609	134	22	;	;	PUNCT
easat-10609	134	23	licensee	licensee	PROPN
easat-10609	134	24	learning	learning	NOUN
easat-10609	134	25	gate	gate	NOUN
easat-10609	134	26	although	although	SCONJ
easat-10609	134	27	net	net	ADJ
easat-10609	134	28	income	income	NOUN
easat-10609	134	29	is	be	AUX
easat-10609	134	30	readily	readily	ADV
easat-10609	134	31	disclosed	disclose	VERB
easat-10609	134	32	in	in	ADP
easat-10609	134	33	financial	financial	ADJ
easat-10609	134	34	statements	statement	NOUN
easat-10609	134	35	,	,	PUNCT
easat-10609	134	36	the	the	DET
easat-10609	134	37	estimation	estimation	NOUN
easat-10609	134	38	of	of	ADP
easat-10609	134	39	operating	operate	VERB
easat-10609	134	40	cash	cash	NOUN
easat-10609	134	41	flows	flow	NOUN
easat-10609	134	42	is	be	AUX
easat-10609	134	43	more	more	ADV
easat-10609	134	44	challenging	challenging	ADJ
easat-10609	134	45	.	.	PUNCT
easat-10609	135	1	in	in	ADP
easat-10609	135	2	morocco	morocco	PROPN
easat-10609	135	3	,	,	PUNCT
easat-10609	135	4	the	the	DET
easat-10609	135	5	general	general	ADJ
easat-10609	135	6	accounting	accounting	NOUN
easat-10609	135	7	standardization	standardization	NOUN
easat-10609	135	8	code	code	NOUN
easat-10609	135	9	(	(	PUNCT
easat-10609	135	10	cgnc	cgnc	PROPN
easat-10609	135	11	)	)	PUNCT
easat-10609	135	12	does	do	AUX
easat-10609	135	13	not	not	PART
easat-10609	135	14	mandate	mandate	VERB
easat-10609	135	15	the	the	DET
easat-10609	135	16	publication	publication	NOUN
easat-10609	135	17	of	of	ADP
easat-10609	135	18	a	a	DET
easat-10609	135	19	cash	cash	NOUN
easat-10609	135	20	flow	flow	NOUN
easat-10609	135	21	statement	statement	NOUN
easat-10609	135	22	.	.	PUNCT
easat-10609	136	1	only	only	ADV
easat-10609	136	2	companies	company	NOUN
easat-10609	136	3	that	that	PRON
easat-10609	136	4	report	report	VERB
easat-10609	136	5	under	under	ADP
easat-10609	136	6	ifrs	ifrs	PROPN
easat-10609	136	7	are	be	AUX
easat-10609	136	8	obligated	obligate	VERB
easat-10609	136	9	to	to	PART
easat-10609	136	10	provide	provide	VERB
easat-10609	136	11	this	this	DET
easat-10609	136	12	information	information	NOUN
easat-10609	136	13	,	,	PUNCT
easat-10609	136	14	in	in	ADP
easat-10609	136	15	compliance	compliance	NOUN
easat-10609	136	16	with	with	ADP
easat-10609	136	17	ias	ias	PROPN
easat-10609	136	18	7	7	NUM
easat-10609	136	19	.	.	PUNCT
easat-10609	136	20	operating	operate	VERB
easat-10609	136	21	cash	cash	NOUN
easat-10609	136	22	flows	flow	NOUN
easat-10609	136	23	are	be	AUX
easat-10609	136	24	estimated	estimate	VERB
easat-10609	136	25	by	by	ADP
easat-10609	136	26	calculating	calculate	VERB
easat-10609	136	27	the	the	DET
easat-10609	136	28	difference	difference	NOUN
easat-10609	136	29	between	between	ADP
easat-10609	136	30	the	the	DET
easat-10609	136	31	firm	firm	NOUN
easat-10609	136	32	’s	’s	PART
easat-10609	136	33	self	self	NOUN
easat-10609	136	34	-	-	PUNCT
easat-10609	136	35	financing	financing	NOUN
easat-10609	136	36	capacity	capacity	NOUN
easat-10609	136	37	and	and	CCONJ
easat-10609	136	38	the	the	DET
easat-10609	136	39	variation	variation	NOUN
easat-10609	136	40	in	in	ADP
easat-10609	136	41	its	its	PRON
easat-10609	136	42	working	work	VERB
easat-10609	136	43	capital	capital	NOUN
easat-10609	136	44	requirement	requirement	NOUN
easat-10609	136	45	(	(	PUNCT
easat-10609	136	46	wcr	wcr	PROPN
easat-10609	136	47	)	)	PUNCT
easat-10609	136	48	.	.	PUNCT
easat-10609	137	1	in	in	ADP
easat-10609	137	2	theory	theory	NOUN
easat-10609	137	3	,	,	PUNCT
easat-10609	137	4	the	the	DET
easat-10609	137	5	wcr	wcr	PROPN
easat-10609	137	6	should	should	AUX
easat-10609	137	7	exclude	exclude	VERB
easat-10609	137	8	cash	cash	NOUN
easat-10609	137	9	flows	flow	NOUN
easat-10609	137	10	related	relate	VERB
easat-10609	137	11	to	to	ADP
easat-10609	137	12	investment	investment	NOUN
easat-10609	137	13	and	and	CCONJ
easat-10609	137	14	financing	financing	NOUN
easat-10609	137	15	activities	activity	NOUN
easat-10609	137	16	to	to	PART
easat-10609	137	17	reflect	reflect	VERB
easat-10609	137	18	only	only	ADV
easat-10609	137	19	the	the	DET
easat-10609	137	20	operational	operational	ADJ
easat-10609	137	21	component	component	NOUN
easat-10609	137	22	.	.	PUNCT
easat-10609	138	1	however	however	ADV
easat-10609	138	2	,	,	PUNCT
easat-10609	138	3	accurately	accurately	ADV
easat-10609	138	4	distinguishing	distinguish	VERB
easat-10609	138	5	these	these	DET
easat-10609	138	6	components	component	NOUN
easat-10609	138	7	is	be	AUX
easat-10609	138	8	difficult	difficult	ADJ
easat-10609	138	9	,	,	PUNCT
easat-10609	138	10	as	as	SCONJ
easat-10609	138	11	such	such	ADJ
easat-10609	138	12	granularity	granularity	NOUN
easat-10609	138	13	is	be	AUX
easat-10609	138	14	only	only	ADV
easat-10609	138	15	available	available	ADJ
easat-10609	138	16	through	through	ADP
easat-10609	138	17	access	access	NOUN
easat-10609	138	18	to	to	ADP
easat-10609	138	19	the	the	DET
easat-10609	138	20	general	general	ADJ
easat-10609	138	21	ledger	ledger	NOUN
easat-10609	138	22	,	,	PUNCT
easat-10609	138	23	which	which	PRON
easat-10609	138	24	is	be	AUX
easat-10609	138	25	not	not	PART
easat-10609	138	26	publicly	publicly	ADV
easat-10609	138	27	disclosed	disclose	VERB
easat-10609	138	28	.	.	PUNCT
easat-10609	139	1	in	in	ADP
easat-10609	139	2	light	light	NOUN
easat-10609	139	3	of	of	ADP
easat-10609	139	4	these	these	DET
easat-10609	139	5	constraints	constraint	NOUN
easat-10609	139	6	,	,	PUNCT
easat-10609	139	7	we	we	PRON
easat-10609	139	8	follow	follow	VERB
easat-10609	139	9	the	the	DET
easat-10609	139	10	approach	approach	NOUN
easat-10609	139	11	of	of	ADP
easat-10609	139	12	brahmana	brahmana	NOUN
easat-10609	139	13	et	et	PROPN
easat-10609	139	14	al	al	PROPN
easat-10609	139	15	.	.	PUNCT
easat-10609	140	1	[	[	X
easat-10609	140	2	28	28	NUM
easat-10609	140	3	]	]	PUNCT
easat-10609	140	4	,	,	PUNCT
easat-10609	140	5	who	who	PRON
easat-10609	140	6	define	define	VERB
easat-10609	140	7	operating	operate	VERB
easat-10609	140	8	cash	cash	NOUN
easat-10609	140	9	flows	flow	NOUN
easat-10609	140	10	as	as	ADP
easat-10609	140	11	the	the	DET
easat-10609	140	12	net	net	ADJ
easat-10609	140	13	difference	difference	NOUN
easat-10609	140	14	between	between	ADP
easat-10609	140	15	self	self	NOUN
easat-10609	140	16	-	-	PUNCT
easat-10609	140	17	financing	financing	NOUN
easat-10609	140	18	capacity	capacity	NOUN
easat-10609	140	19	and	and	CCONJ
easat-10609	140	20	the	the	DET
easat-10609	140	21	total	total	ADJ
easat-10609	140	22	working	work	VERB
easat-10609	140	23	capital	capital	NOUN
easat-10609	140	24	requirement	requirement	NOUN
easat-10609	140	25	.	.	PUNCT
easat-10609	141	1	3.2.2	3.2.2	NUM
easat-10609	141	2	.	.	PUNCT
easat-10609	141	3	second	second	ADJ
easat-10609	141	4	step	step	NOUN
easat-10609	141	5	:	:	PUNCT
easat-10609	141	6	estimation	estimation	NOUN
easat-10609	141	7	of	of	ADP
easat-10609	141	8	normal	normal	ADJ
easat-10609	141	9	accruals	accrual	NOUN
easat-10609	141	10	we	we	PRON
easat-10609	141	11	use	use	VERB
easat-10609	141	12	the	the	DET
easat-10609	141	13	kothari	kothari	PROPN
easat-10609	141	14	et	et	PROPN
easat-10609	141	15	al	al	PROPN
easat-10609	141	16	.	.	PUNCT
easat-10609	142	1	[	[	X
easat-10609	142	2	23	23	NUM
easat-10609	142	3	]	]	PUNCT
easat-10609	142	4	model	model	NOUN
easat-10609	142	5	to	to	PART
easat-10609	142	6	estimate	estimate	VERB
easat-10609	142	7	normal	normal	ADJ
easat-10609	142	8	accruals	accrual	NOUN
easat-10609	142	9	through	through	ADP
easat-10609	142	10	the	the	DET
easat-10609	142	11	following	follow	VERB
easat-10609	142	12	regression	regression	NOUN
easat-10609	142	13	equation	equation	NOUN
easat-10609	142	14	:	:	PUNCT
easat-10609	142	15	nait	nait	PROPN
easat-10609	142	16	/assetit-1	/assetit-1	PUNCT
easat-10609	143	1	=	=	SYM
easat-10609	143	2	α	α	PROPN
easat-10609	143	3	(	(	PUNCT
easat-10609	143	4	1/	1/	NUM
easat-10609	143	5	assetit-1	assetit-1	NUM
easat-10609	143	6	)	)	PUNCT
easat-10609	143	7	+	+	CCONJ
easat-10609	144	1	β1	β1	PROPN
easat-10609	144	2	(	(	PUNCT
easat-10609	144	3	δrevit	δrevit	ADV
easat-10609	144	4	-δarit	-δarit	PROPN
easat-10609	144	5	/	/	SYM
easat-10609	144	6	assetit-1	assetit-1	PROPN
easat-10609	144	7	)	)	PUNCT
easat-10609	144	8	+	+	CCONJ
easat-10609	144	9	β2	β2	NOUN
easat-10609	144	10	(	(	PUNCT
easat-10609	144	11	fixassetit	fixassetit	NOUN
easat-10609	144	12	/	/	SYM
easat-10609	144	13	assetit-1	assetit-1	PROPN
easat-10609	144	14	)	)	PUNCT
easat-10609	144	15	+	+	CCONJ
easat-10609	144	16	β3	β3	VERB
easat-10609	144	17	roait	roait	NOUN
easat-10609	144	18	+	+	CCONJ
easat-10609	144	19	εit	εit	VERB
easat-10609	144	20	where	where	SCONJ
easat-10609	144	21	:	:	PUNCT
easat-10609	144	22	•	•	X
easat-10609	144	23	nait	nait	ADJ
easat-10609	144	24	:	:	PUNCT
easat-10609	144	25	normal	normal	ADJ
easat-10609	144	26	accruals	accrual	NOUN
easat-10609	144	27	•	•	ADP
easat-10609	144	28	assetit–1	assetit–1	NOUN
easat-10609	144	29	:	:	PUNCT
easat-10609	144	30	total	total	ADJ
easat-10609	144	31	assets	asset	NOUN
easat-10609	144	32	at	at	ADP
easat-10609	144	33	the	the	DET
easat-10609	144	34	beginning	beginning	NOUN
easat-10609	144	35	of	of	ADP
easat-10609	144	36	the	the	DET
easat-10609	144	37	period	period	NOUN
easat-10609	144	38	•	•	ADV
easat-10609	144	39	δrevit	δrevit	ADV
easat-10609	144	40	–	–	PUNCT
easat-10609	144	41	δarit	δarit	NOUN
easat-10609	144	42	:	:	PUNCT
easat-10609	144	43	difference	difference	NOUN
easat-10609	144	44	between	between	ADP
easat-10609	144	45	the	the	DET
easat-10609	144	46	change	change	NOUN
easat-10609	144	47	in	in	ADP
easat-10609	144	48	revenue	revenue	NOUN
easat-10609	144	49	and	and	CCONJ
easat-10609	144	50	the	the	DET
easat-10609	144	51	change	change	NOUN
easat-10609	144	52	in	in	ADP
easat-10609	144	53	accounts	account	NOUN
easat-10609	144	54	receivable	receivable	ADJ
easat-10609	144	55	•	•	NOUN
easat-10609	144	56	fixassetit	fixassetit	NOUN
easat-10609	144	57	:	:	PUNCT
easat-10609	144	58	total	total	ADJ
easat-10609	144	59	gross	gross	ADJ
easat-10609	144	60	fixed	fix	VERB
easat-10609	144	61	assets	asset	NOUN
easat-10609	144	62	for	for	ADP
easat-10609	144	63	the	the	DET
easat-10609	144	64	period	period	NOUN
easat-10609	144	65	•	•	ADP
easat-10609	144	66	roait	roait	NOUN
easat-10609	144	67	:	:	PUNCT
easat-10609	144	68	return	return	VERB
easat-10609	144	69	on	on	ADP
easat-10609	144	70	assets	asset	NOUN
easat-10609	144	71	•	•	ADP
easat-10609	144	72	α	α	NOUN
easat-10609	144	73	;	;	PUNCT
easat-10609	144	74	β₁	β₁	ADJ
easat-10609	144	75	;	;	PUNCT
easat-10609	144	76	β₂	β₂	NOUN
easat-10609	144	77	;	;	PUNCT
easat-10609	144	78	β₃	β₃	PROPN
easat-10609	144	79	:	:	PUNCT
easat-10609	144	80	coefficients	coefficient	NOUN
easat-10609	144	81	to	to	PART
easat-10609	144	82	be	be	AUX
easat-10609	144	83	estimated	estimate	VERB
easat-10609	144	84	•	•	NUM
easat-10609	144	85	εit	εit	ADJ
easat-10609	144	86	:	:	PUNCT
easat-10609	144	87	error	error	NOUN
easat-10609	144	88	term	term	NOUN
easat-10609	144	89	the	the	DET
easat-10609	144	90	strength	strength	NOUN
easat-10609	144	91	of	of	ADP
easat-10609	144	92	the	the	DET
easat-10609	144	93	kothari	kothari	PROPN
easat-10609	144	94	et	et	PROPN
easat-10609	144	95	al	al	PROPN
easat-10609	144	96	.	.	PUNCT
easat-10609	145	1	[	[	X
easat-10609	145	2	23	23	NUM
easat-10609	145	3	]	]	PUNCT
easat-10609	145	4	model	model	NOUN
easat-10609	145	5	lies	lie	VERB
easat-10609	145	6	in	in	ADP
easat-10609	145	7	its	its	PRON
easat-10609	145	8	inclusion	inclusion	NOUN
easat-10609	145	9	of	of	ADP
easat-10609	145	10	firm	firm	ADJ
easat-10609	145	11	performance	performance	NOUN
easat-10609	145	12	,	,	PUNCT
easat-10609	145	13	specifically	specifically	ADV
easat-10609	145	14	roa	roa	PROPN
easat-10609	145	15	,	,	PUNCT
easat-10609	145	16	to	to	PART
easat-10609	145	17	control	control	VERB
easat-10609	145	18	for	for	ADP
easat-10609	145	19	economic	economic	ADJ
easat-10609	145	20	factors	factor	NOUN
easat-10609	145	21	that	that	PRON
easat-10609	145	22	might	might	AUX
easat-10609	145	23	influence	influence	VERB
easat-10609	145	24	accrual	accrual	ADJ
easat-10609	145	25	behavior	behavior	NOUN
easat-10609	145	26	independently	independently	ADV
easat-10609	145	27	of	of	ADP
easat-10609	145	28	earnings	earning	NOUN
easat-10609	145	29	management	management	NOUN
easat-10609	145	30	motives	motive	NOUN
easat-10609	145	31	.	.	PUNCT
easat-10609	146	1	3.2.3	3.2.3	X
easat-10609	146	2	.	.	NOUN
easat-10609	146	3	third	third	ADJ
easat-10609	146	4	step	step	NOUN
easat-10609	146	5	:	:	PUNCT
easat-10609	146	6	estimation	estimation	NOUN
easat-10609	146	7	of	of	ADP
easat-10609	146	8	discretionary	discretionary	ADJ
easat-10609	146	9	accruals	accrual	NOUN
easat-10609	146	10	discretionary	discretionary	ADJ
easat-10609	146	11	accruals	accrual	NOUN
easat-10609	146	12	are	be	AUX
easat-10609	146	13	obtained	obtain	VERB
easat-10609	146	14	by	by	ADP
easat-10609	146	15	subtracting	subtract	VERB
easat-10609	146	16	the	the	DET
easat-10609	146	17	normal	normal	ADJ
easat-10609	146	18	accruals	accrual	NOUN
easat-10609	146	19	(	(	PUNCT
easat-10609	146	20	estimated	estimate	VERB
easat-10609	146	21	via	via	ADP
easat-10609	146	22	the	the	DET
easat-10609	146	23	kothari	kothari	PROPN
easat-10609	146	24	model	model	PROPN
easat-10609	146	25	)	)	PUNCT
easat-10609	146	26	from	from	ADP
easat-10609	146	27	total	total	ADJ
easat-10609	146	28	accruals	accrual	NOUN
easat-10609	146	29	,	,	PUNCT
easat-10609	146	30	as	as	SCONJ
easat-10609	146	31	shown	show	VERB
easat-10609	146	32	below	below	ADV
easat-10609	146	33	:	:	PUNCT
easat-10609	146	34	avdait	avdait	NOUN
easat-10609	146	35	/	/	SYM
easat-10609	146	36	assetit-1	assetit-1	PROPN
easat-10609	146	37	=	=	SYM
easat-10609	146	38	tait	tait	X
easat-10609	146	39	/	/	SYM
easat-10609	146	40	assetit-1	assetit-1	PROPN
easat-10609	147	1	[	[	X
easat-10609	147	2	α	α	X
easat-10609	147	3	(	(	PUNCT
easat-10609	147	4	1/	1/	NUM
easat-10609	147	5	assetit-1	assetit-1	NUM
easat-10609	147	6	)	)	PUNCT
easat-10609	147	7	+	+	CCONJ
easat-10609	147	8	β1	β1	PROPN
easat-10609	147	9	(	(	PUNCT
easat-10609	147	10	δrevit	δrevit	ADV
easat-10609	147	11	-δarit	-δarit	PROPN
easat-10609	147	12	/	/	SYM
easat-10609	147	13	assetit-1	assetit-1	PROPN
easat-10609	147	14	)	)	PUNCT
easat-10609	147	15	+	+	CCONJ
easat-10609	147	16	β2	β2	NOUN
easat-10609	147	17	(	(	PUNCT
easat-10609	147	18	fixassetit	fixassetit	NOUN
easat-10609	147	19	/	/	SYM
easat-10609	147	20	assetit-1	assetit-1	PROPN
easat-10609	147	21	)	)	PUNCT
easat-10609	147	22	+	+	CCONJ
easat-10609	147	23	β3	β3	ADJ
easat-10609	147	24	(	(	PUNCT
easat-10609	147	25	roait	roait	NOUN
easat-10609	147	26	)	)	PUNCT
easat-10609	147	27	+	+	CCONJ
easat-10609	147	28	εit	εit	VERB
easat-10609	147	29	]	]	PUNCT
easat-10609	147	30	where	where	SCONJ
easat-10609	147	31	:	:	PUNCT
easat-10609	147	32	•	•	NUM
easat-10609	147	33	avdait	avdait	NOUN
easat-10609	147	34	:	:	PUNCT
easat-10609	147	35	absolute	absolute	ADJ
easat-10609	147	36	value	value	NOUN
easat-10609	147	37	of	of	ADP
easat-10609	147	38	discretionary	discretionary	ADJ
easat-10609	147	39	accruals	accrual	NOUN
easat-10609	147	40	•	•	ADP
easat-10609	147	41	tait	tait	X
easat-10609	147	42	:	:	PUNCT
easat-10609	147	43	total	total	ADJ
easat-10609	147	44	accruals	accrual	NOUN
easat-10609	147	45	•	•	VERB
easat-10609	147	46	α	α	NOUN
easat-10609	147	47	,	,	PUNCT
easat-10609	147	48	β₁	β₁	ADJ
easat-10609	147	49	,	,	PUNCT
easat-10609	147	50	β₂	β₂	NOUN
easat-10609	147	51	,	,	PUNCT
easat-10609	147	52	and	and	CCONJ
easat-10609	147	53	β₃	β₃	PROPN
easat-10609	147	54	:	:	PUNCT
easat-10609	147	55	coefficients	coefficient	NOUN
easat-10609	147	56	to	to	PART
easat-10609	147	57	be	be	AUX
easat-10609	147	58	estimated	estimate	VERB
easat-10609	147	59	in	in	ADP
easat-10609	147	60	this	this	DET
easat-10609	147	61	study	study	NOUN
easat-10609	147	62	,	,	PUNCT
easat-10609	147	63	we	we	PRON
easat-10609	147	64	use	use	VERB
easat-10609	147	65	the	the	DET
easat-10609	147	66	absolute	absolute	ADJ
easat-10609	147	67	value	value	NOUN
easat-10609	147	68	of	of	ADP
easat-10609	147	69	discretionary	discretionary	ADJ
easat-10609	147	70	accruals	accrual	NOUN
easat-10609	147	71	to	to	PART
easat-10609	147	72	capture	capture	VERB
easat-10609	147	73	both	both	CCONJ
easat-10609	147	74	upward	upward	ADJ
easat-10609	147	75	and	and	CCONJ
easat-10609	147	76	downward	downward	ADJ
easat-10609	147	77	earnings	earning	NOUN
easat-10609	147	78	management	management	NOUN
easat-10609	147	79	.	.	PUNCT
easat-10609	148	1	as	as	SCONJ
easat-10609	148	2	argued	argue	VERB
easat-10609	148	3	by	by	ADP
easat-10609	148	4	bellari	bellari	PROPN
easat-10609	148	5	[	[	X
easat-10609	148	6	22	22	NUM
easat-10609	148	7	]	]	PUNCT
easat-10609	148	8	,	,	PUNCT
easat-10609	148	9	the	the	DET
easat-10609	148	10	choice	choice	NOUN
easat-10609	148	11	between	between	ADP
easat-10609	148	12	signed	sign	VERB
easat-10609	148	13	and	and	CCONJ
easat-10609	148	14	absolute	absolute	ADJ
easat-10609	148	15	values	value	NOUN
easat-10609	148	16	should	should	AUX
easat-10609	148	17	depend	depend	VERB
easat-10609	148	18	on	on	ADP
easat-10609	148	19	the	the	DET
easat-10609	148	20	research	research	NOUN
easat-10609	148	21	objective	objective	NOUN
easat-10609	148	22	.	.	PUNCT
easat-10609	149	1	since	since	SCONJ
easat-10609	149	2	our	our	PRON
easat-10609	149	3	focus	focus	NOUN
easat-10609	149	4	is	be	AUX
easat-10609	149	5	on	on	ADP
easat-10609	149	6	the	the	DET
easat-10609	149	7	extent	extent	NOUN
easat-10609	149	8	,	,	PUNCT
easat-10609	149	9	not	not	PART
easat-10609	149	10	the	the	DET
easat-10609	149	11	direction	direction	NOUN
easat-10609	149	12	of	of	ADP
easat-10609	149	13	earnings	earning	NOUN
easat-10609	149	14	management	management	NOUN
easat-10609	149	15	,	,	PUNCT
easat-10609	149	16	the	the	DET
easat-10609	149	17	absolute	absolute	ADJ
easat-10609	149	18	value	value	NOUN
easat-10609	149	19	approach	approach	NOUN
easat-10609	149	20	is	be	AUX
easat-10609	149	21	most	most	ADV
easat-10609	149	22	appropriate	appropriate	ADJ
easat-10609	149	23	.	.	PUNCT
easat-10609	150	1	this	this	DET
easat-10609	150	2	methodological	methodological	ADJ
easat-10609	150	3	choice	choice	NOUN
easat-10609	150	4	aligns	align	VERB
easat-10609	150	5	with	with	ADP
easat-10609	150	6	prior	prior	ADJ
easat-10609	150	7	empirical	empirical	ADJ
easat-10609	150	8	studies	study	NOUN
easat-10609	150	9	,	,	PUNCT
easat-10609	150	10	barth	barth	NOUN
easat-10609	150	11	et	et	PROPN
easat-10609	150	12	al	al	PROPN
easat-10609	150	13	.	.	PUNCT
easat-10609	151	1	[	[	X
easat-10609	151	2	29	29	NUM
easat-10609	151	3	]	]	PUNCT
easat-10609	151	4	;	;	PUNCT
easat-10609	151	5	chen	chen	PROPN
easat-10609	151	6	et	et	PROPN
easat-10609	151	7	al	al	PROPN
easat-10609	151	8	.	.	PUNCT
easat-10609	152	1	[	[	X
easat-10609	152	2	30	30	NUM
easat-10609	152	3	]	]	PUNCT
easat-10609	152	4	;	;	PUNCT
easat-10609	152	5	wilson	wilson	PROPN
easat-10609	153	1	[	[	X
easat-10609	153	2	31	31	NUM
easat-10609	153	3	]	]	PUNCT
easat-10609	153	4	and	and	CCONJ
easat-10609	153	5	bellari	bellari	ADJ
easat-10609	154	1	[	[	X
easat-10609	154	2	22	22	NUM
easat-10609	154	3	]	]	PUNCT
easat-10609	154	4	and	and	CCONJ
easat-10609	154	5	enables	enable	VERB
easat-10609	154	6	us	we	PRON
easat-10609	154	7	to	to	PART
easat-10609	154	8	assess	assess	VERB
easat-10609	154	9	whether	whether	SCONJ
easat-10609	154	10	companies	company	NOUN
easat-10609	154	11	that	that	PRON
easat-10609	154	12	effectively	effectively	ADV
easat-10609	154	13	implement	implement	VERB
easat-10609	154	14	digitalization	digitalization	NOUN
easat-10609	154	15	within	within	ADP
easat-10609	154	16	their	their	PRON
easat-10609	154	17	supply	supply	NOUN
easat-10609	154	18	chain	chain	NOUN
easat-10609	154	19	management	management	NOUN
easat-10609	154	20	(	(	PUNCT
easat-10609	154	21	scm	scm	PROPN
easat-10609	154	22	)	)	PUNCT
easat-10609	154	23	processes	process	NOUN
easat-10609	154	24	are	be	AUX
easat-10609	154	25	less	less	ADV
easat-10609	154	26	likely	likely	ADJ
easat-10609	154	27	to	to	PART
easat-10609	154	28	engage	engage	VERB
easat-10609	154	29	in	in	ADP
easat-10609	154	30	1209	1209	NUM
easat-10609	154	31	edelweiss	edelweiss	PROPN
easat-10609	154	32	applied	apply	VERB
easat-10609	154	33	science	science	NOUN
easat-10609	154	34	and	and	CCONJ
easat-10609	154	35	technology	technology	NOUN
easat-10609	154	36	issn	issn	PROPN
easat-10609	154	37	:	:	PUNCT
easat-10609	154	38	2576	2576	NUM
easat-10609	154	39	-	-	SYM
easat-10609	154	40	8484	8484	NUM
easat-10609	154	41	vol	vol	NOUN
easat-10609	154	42	.	.	PROPN
easat-10609	154	43	9	9	NUM
easat-10609	154	44	,	,	PUNCT
easat-10609	154	45	no	no	INTJ
easat-10609	154	46	.	.	NOUN
easat-10609	154	47	10	10	NUM
easat-10609	154	48	:	:	SYM
easat-10609	154	49	1203	1203	NUM
easat-10609	154	50	-	-	SYM
easat-10609	154	51	1315	1315	NUM
easat-10609	154	52	,	,	PUNCT
easat-10609	154	53	2025	2025	NUM
easat-10609	154	54	doi	doi	NOUN
easat-10609	154	55	:	:	PUNCT
easat-10609	154	56	10.55214/2576	10.55214/2576	NUM
easat-10609	154	57	-	-	SYM
easat-10609	154	58	8484.v9i10.10609	8484.v9i10.10609	NUM
easat-10609	154	59	©	©	ADP
easat-10609	154	60	2025	2025	NUM
easat-10609	154	61	by	by	ADP
easat-10609	154	62	the	the	DET
easat-10609	154	63	authors	author	NOUN
easat-10609	154	64	;	;	PUNCT
easat-10609	154	65	licensee	licensee	PROPN
easat-10609	154	66	learning	learn	VERB
easat-10609	154	67	gate	gate	NOUN
easat-10609	154	68	earnings	earning	NOUN
easat-10609	154	69	management	management	NOUN
easat-10609	154	70	,	,	PUNCT
easat-10609	154	71	regardless	regardless	ADV
easat-10609	154	72	of	of	ADP
easat-10609	154	73	its	its	PRON
easat-10609	154	74	direction	direction	NOUN
easat-10609	154	75	.	.	PUNCT
easat-10609	155	1	we	we	PRON
easat-10609	155	2	aim	aim	VERB
easat-10609	155	3	to	to	PART
easat-10609	155	4	capture	capture	VERB
easat-10609	155	5	the	the	DET
easat-10609	155	6	extent	extent	NOUN
easat-10609	155	7	to	to	PART
easat-10609	155	8	which	which	PRON
easat-10609	155	9	digital	digital	ADJ
easat-10609	155	10	transformation	transformation	NOUN
easat-10609	155	11	of	of	ADP
easat-10609	155	12	scm	scm	PROPN
easat-10609	155	13	through	through	ADP
easat-10609	155	14	enhanced	enhanced	ADJ
easat-10609	155	15	data	data	NOUN
easat-10609	155	16	integration	integration	NOUN
easat-10609	155	17	,	,	PUNCT
easat-10609	155	18	automation	automation	NOUN
easat-10609	155	19	,	,	PUNCT
easat-10609	155	20	and	and	CCONJ
easat-10609	155	21	real	real	ADJ
easat-10609	155	22	-	-	PUNCT
easat-10609	155	23	time	time	NOUN
easat-10609	155	24	monitoring	monitoring	NOUN
easat-10609	155	25	contributes	contribute	VERB
easat-10609	155	26	to	to	ADP
easat-10609	155	27	improved	improved	ADJ
easat-10609	155	28	transparency	transparency	NOUN
easat-10609	155	29	and	and	CCONJ
easat-10609	155	30	reduced	reduce	VERB
easat-10609	155	31	manipulation	manipulation	NOUN
easat-10609	155	32	of	of	ADP
easat-10609	155	33	financial	financial	ADJ
easat-10609	155	34	results	result	NOUN
easat-10609	155	35	.	.	PUNCT
easat-10609	156	1	3.3	3.3	NUM
easat-10609	156	2	.	.	PUNCT
easat-10609	156	3	presentation	presentation	NOUN
easat-10609	156	4	of	of	ADP
easat-10609	156	5	the	the	DET
easat-10609	156	6	different	different	ADJ
easat-10609	156	7	variables	variable	NOUN
easat-10609	156	8	table	table	NOUN
easat-10609	156	9	2	2	NUM
easat-10609	156	10	summarizes	summarize	NOUN
easat-10609	156	11	all	all	DET
easat-10609	156	12	the	the	DET
easat-10609	156	13	variables	variable	NOUN
easat-10609	156	14	comprising	comprise	VERB
easat-10609	156	15	our	our	PRON
easat-10609	156	16	regression	regression	NOUN
easat-10609	156	17	model	model	NOUN
easat-10609	156	18	for	for	ADP
easat-10609	156	19	examining	examine	VERB
easat-10609	156	20	the	the	DET
easat-10609	156	21	relationship	relationship	NOUN
easat-10609	156	22	between	between	ADP
easat-10609	156	23	csr	csr	NOUN
easat-10609	156	24	and	and	CCONJ
easat-10609	156	25	earnings	earning	NOUN
easat-10609	156	26	management	management	NOUN
easat-10609	156	27	:	:	PUNCT
easat-10609	156	28	table	table	NOUN
easat-10609	156	29	2	2	NUM
easat-10609	156	30	.	.	PUNCT
easat-10609	157	1	operationalization	operationalization	NOUN
easat-10609	157	2	of	of	ADP
easat-10609	157	3	study	study	NOUN
easat-10609	157	4	variables	variable	NOUN
easat-10609	157	5	.	.	PUNCT
easat-10609	158	1	variables	variable	NOUN
easat-10609	158	2	attribute	attribute	PROPN
easat-10609	158	3	indicator	indicator	NOUN
easat-10609	158	4	measure	measure	VERB
easat-10609	158	5	dependent	dependent	ADJ
easat-10609	158	6	discretionary	discretionary	ADJ
easat-10609	158	7	accruals	accrual	NOUN
easat-10609	158	8	avda	avda	VERB
easat-10609	158	9	absolute	absolute	ADJ
easat-10609	158	10	value	value	NOUN
easat-10609	158	11	of	of	ADP
easat-10609	158	12	discretionary	discretionary	ADJ
easat-10609	158	13	accruals	accrual	NOUN
easat-10609	158	14	normalized	normalize	VERB
easat-10609	158	15	by	by	ADP
easat-10609	158	16	total	total	ADJ
easat-10609	158	17	assets	asset	NOUN
easat-10609	158	18	.	.	PUNCT
easat-10609	159	1	explanatory	explanatory	ADJ
easat-10609	159	2	erp	erp	PROPN
easat-10609	159	3	adoption	adoption	PROPN
easat-10609	159	4	erpa	erpa	VERB
easat-10609	159	5	0	0	NUM
easat-10609	160	1	=	=	PUNCT
easat-10609	160	2	no	no	DET
easat-10609	160	3	erp	erp	NOUN
easat-10609	160	4	1	1	NUM
easat-10609	160	5	=	=	NOUN
easat-10609	160	6	erp	erp	NOUN
easat-10609	160	7	planned	plan	VERB
easat-10609	160	8	/	/	SYM
easat-10609	160	9	partial	partial	ADJ
easat-10609	160	10	2	2	NUM
easat-10609	160	11	=	=	SYM
easat-10609	160	12	partially	partially	ADV
easat-10609	160	13	operational	operational	ADJ
easat-10609	160	14	erp	erp	NOUN
easat-10609	160	15	3	3	NUM
easat-10609	160	16	=	=	SYM
easat-10609	160	17	fully	fully	ADV
easat-10609	160	18	integrated	integrate	VERB
easat-10609	160	19	erp	erp	NOUN
easat-10609	160	20	edi	edi	NOUN
easat-10609	160	21	usage	usage	NOUN
easat-10609	160	22	ediu	ediu	NOUN
easat-10609	160	23	0	0	NUM
easat-10609	161	1	=	=	PUNCT
easat-10609	161	2	none	none	NOUN
easat-10609	161	3	1	1	NUM
easat-10609	161	4	=	=	SYM
easat-10609	161	5	1–2	1–2	NUM
easat-10609	161	6	partners	partner	NOUN
easat-10609	161	7	2	2	NUM
easat-10609	161	8	=	=	SYM
easat-10609	161	9	3–5	3–5	NUM
easat-10609	161	10	partners	partner	NOUN
easat-10609	161	11	3	3	NUM
easat-10609	161	12	=	=	SYM
easat-10609	161	13	extensive	extensive	ADJ
easat-10609	161	14	edi	edi	NOUN
easat-10609	161	15	(	(	PUNCT
easat-10609	161	16	more	more	ADJ
easat-10609	161	17	than	than	ADP
easat-10609	161	18	5	5	NUM
easat-10609	161	19	partners	partner	NOUN
easat-10609	161	20	)	)	PUNCT
easat-10609	161	21	digital	digital	ADJ
easat-10609	161	22	tracking	tracking	NOUN
easat-10609	161	23	system	system	NOUN
easat-10609	161	24	dts	dt	VERB
easat-10609	161	25	1	1	NUM
easat-10609	161	26	=	=	PUNCT
easat-10609	161	27	at	at	ADP
easat-10609	161	28	least	least	ADJ
easat-10609	161	29	one	one	NUM
easat-10609	161	30	active	active	ADJ
easat-10609	161	31	tool	tool	NOUN
easat-10609	161	32	(	(	PUNCT
easat-10609	161	33	rfid	rfid	NOUN
easat-10609	161	34	,	,	PUNCT
easat-10609	161	35	blockchain	blockchain	NOUN
easat-10609	161	36	,	,	PUNCT
easat-10609	161	37	iot	iot	NOUN
easat-10609	161	38	)	)	PUNCT
easat-10609	161	39	0	0	NUM
easat-10609	162	1	=	=	PUNCT
easat-10609	162	2	no	no	DET
easat-10609	162	3	device	device	NOUN
easat-10609	162	4	control	control	NOUN
easat-10609	162	5	firm	firm	ADJ
easat-10609	162	6	size	size	NOUN
easat-10609	162	7	size	size	NOUN
easat-10609	162	8	natural	natural	ADJ
easat-10609	162	9	logarithm	logarithm	NOUN
easat-10609	162	10	of	of	ADP
easat-10609	162	11	total	total	ADJ
easat-10609	162	12	assets	asset	NOUN
easat-10609	162	13	.	.	PUNCT
easat-10609	163	1	industry	industry	NOUN
easat-10609	163	2	sector	sector	NOUN
easat-10609	163	3	sect	sect	NOUN
easat-10609	163	4	polychotomous	polychotomous	ADJ
easat-10609	163	5	variable	variable	NOUN
easat-10609	163	6	taking	take	VERB
easat-10609	163	7	values	value	NOUN
easat-10609	163	8	from	from	ADP
easat-10609	163	9	1	1	NUM
easat-10609	163	10	to	to	ADP
easat-10609	163	11	13	13	NUM
easat-10609	163	12	,	,	PUNCT
easat-10609	163	13	representing	represent	VERB
easat-10609	163	14	the	the	DET
easat-10609	163	15	various	various	ADJ
easat-10609	163	16	industry	industry	NOUN
easat-10609	163	17	sectors	sector	NOUN
easat-10609	163	18	of	of	ADP
easat-10609	163	19	the	the	DET
easat-10609	163	20	companies	company	NOUN
easat-10609	163	21	in	in	ADP
easat-10609	163	22	the	the	DET
easat-10609	163	23	sample	sample	NOUN
easat-10609	163	24	.	.	PUNCT
easat-10609	164	1	return	return	VERB
easat-10609	164	2	on	on	ADP
easat-10609	164	3	assets	asset	NOUN
easat-10609	164	4	roa	roa	PROPN
easat-10609	164	5	ratio	ratio	NOUN
easat-10609	164	6	of	of	ADP
easat-10609	164	7	operating	operate	VERB
easat-10609	164	8	income	income	NOUN
easat-10609	164	9	to	to	ADP
easat-10609	164	10	total	total	ADJ
easat-10609	164	11	assets	asset	NOUN
easat-10609	164	12	.	.	PUNCT
easat-10609	165	1	this	this	DET
easat-10609	165	2	study	study	NOUN
easat-10609	165	3	explores	explore	VERB
easat-10609	165	4	the	the	DET
easat-10609	165	5	relationship	relationship	NOUN
easat-10609	165	6	between	between	ADP
easat-10609	165	7	the	the	DET
easat-10609	165	8	digitalization	digitalization	NOUN
easat-10609	165	9	of	of	ADP
easat-10609	165	10	supply	supply	NOUN
easat-10609	165	11	chain	chain	NOUN
easat-10609	165	12	management	management	NOUN
easat-10609	165	13	processes	process	NOUN
easat-10609	165	14	and	and	CCONJ
easat-10609	165	15	earnings	earning	NOUN
easat-10609	165	16	management	management	NOUN
easat-10609	165	17	among	among	ADP
easat-10609	165	18	moroccan	moroccan	ADJ
easat-10609	165	19	companies	company	NOUN
easat-10609	165	20	listed	list	VERB
easat-10609	165	21	on	on	ADP
easat-10609	165	22	the	the	DET
easat-10609	165	23	casablanca	casablanca	PROPN
easat-10609	165	24	stock	stock	PROPN
easat-10609	165	25	exchange	exchange	PROPN
easat-10609	165	26	.	.	PUNCT
easat-10609	166	1	specifically	specifically	ADV
easat-10609	166	2	,	,	PUNCT
easat-10609	166	3	we	we	PRON
easat-10609	166	4	assess	assess	VERB
easat-10609	166	5	whether	whether	SCONJ
easat-10609	166	6	the	the	DET
easat-10609	166	7	integration	integration	NOUN
easat-10609	166	8	of	of	ADP
easat-10609	166	9	digital	digital	ADJ
easat-10609	166	10	technologies	technology	NOUN
easat-10609	166	11	within	within	ADP
easat-10609	166	12	scm	scm	PROPN
easat-10609	166	13	influences	influence	VERB
easat-10609	166	14	the	the	DET
easat-10609	166	15	likelihood	likelihood	NOUN
easat-10609	166	16	of	of	ADP
easat-10609	166	17	engaging	engage	VERB
easat-10609	166	18	in	in	ADP
easat-10609	166	19	earnings	earning	NOUN
easat-10609	166	20	management	management	NOUN
easat-10609	166	21	.	.	PUNCT
easat-10609	167	1	to	to	PART
easat-10609	167	2	conduct	conduct	VERB
easat-10609	167	3	this	this	DET
easat-10609	167	4	analysis	analysis	NOUN
easat-10609	167	5	,	,	PUNCT
easat-10609	167	6	we	we	PRON
easat-10609	167	7	employ	employ	VERB
easat-10609	167	8	a	a	DET
easat-10609	167	9	panel	panel	NOUN
easat-10609	167	10	logistic	logistic	ADJ
easat-10609	167	11	regression	regression	NOUN
easat-10609	167	12	model	model	NOUN
easat-10609	167	13	specified	specify	VERB
easat-10609	167	14	as	as	SCONJ
easat-10609	167	15	follows	follow	VERB
easat-10609	167	16	:	:	PUNCT
easat-10609	167	17	avdait	avdait	NOUN
easat-10609	167	18	=	=	PUNCT
easat-10609	167	19	α	α	PROPN
easat-10609	167	20	+	+	X
easat-10609	167	21	β₁	β₁	ADJ
easat-10609	167	22	sizeit	sizeit	NOUN
easat-10609	167	23	+	+	CCONJ
easat-10609	167	24	β₂	β₂	NOUN
easat-10609	167	25	sectit	sectit	NOUN
easat-10609	167	26	+	+	CCONJ
easat-10609	167	27	β₃	β₃	PROPN
easat-10609	167	28	roait	roait	VERB
easat-10609	167	29	+	+	CCONJ
easat-10609	167	30	β₄	β₄	NOUN
easat-10609	167	31	erpait	erpait	NOUN
easat-10609	167	32	+	+	CCONJ
easat-10609	167	33	β₅	β₅	ADV
easat-10609	167	34	ediuit	ediuit	NOUN
easat-10609	167	35	+	+	CCONJ
easat-10609	167	36	β₆	β₆	NOUN
easat-10609	167	37	dtsit	dtsit	NOUN
easat-10609	167	38	+	+	CCONJ
easat-10609	167	39	εit	εit	VERB
easat-10609	167	40	4	4	NUM
easat-10609	167	41	.	.	PUNCT
easat-10609	167	42	results	result	NOUN
easat-10609	167	43	first	first	ADV
easat-10609	167	44	,	,	PUNCT
easat-10609	167	45	we	we	PRON
easat-10609	167	46	present	present	VERB
easat-10609	167	47	the	the	DET
easat-10609	167	48	descriptive	descriptive	ADJ
easat-10609	167	49	statistics	statistic	NOUN
easat-10609	167	50	and	and	CCONJ
easat-10609	167	51	the	the	DET
easat-10609	167	52	correlation	correlation	NOUN
easat-10609	167	53	coefficients	coefficient	VERB
easat-10609	167	54	for	for	ADP
easat-10609	167	55	the	the	DET
easat-10609	167	56	research	research	NOUN
easat-10609	167	57	variables	variable	NOUN
easat-10609	167	58	,	,	PUNCT
easat-10609	167	59	followed	follow	VERB
easat-10609	167	60	by	by	ADP
easat-10609	167	61	the	the	DET
easat-10609	167	62	outcomes	outcome	NOUN
easat-10609	167	63	of	of	ADP
easat-10609	167	64	various	various	ADJ
easat-10609	167	65	specification	specification	NOUN
easat-10609	167	66	tests	test	NOUN
easat-10609	167	67	.	.	PUNCT
easat-10609	168	1	4.1	4.1	NUM
easat-10609	168	2	.	.	PUNCT
easat-10609	168	3	descriptive	descriptive	ADJ
easat-10609	168	4	statistics	statistic	NOUN
easat-10609	168	5	table	table	NOUN
easat-10609	168	6	3	3	NUM
easat-10609	168	7	displays	display	VERB
easat-10609	168	8	the	the	DET
easat-10609	168	9	descriptive	descriptive	ADJ
easat-10609	168	10	statistics	statistic	NOUN
easat-10609	168	11	for	for	ADP
easat-10609	168	12	the	the	DET
easat-10609	168	13	study	study	NOUN
easat-10609	168	14	variables	variable	NOUN
easat-10609	168	15	.	.	PUNCT
easat-10609	169	1	the	the	DET
easat-10609	169	2	dependent	dependent	ADJ
easat-10609	169	3	variable	variable	NOUN
easat-10609	169	4	,	,	PUNCT
easat-10609	169	5	avda	avda	ADJ
easat-10609	169	6	(	(	PUNCT
easat-10609	169	7	absolute	absolute	ADJ
easat-10609	169	8	value	value	NOUN
easat-10609	169	9	of	of	ADP
easat-10609	169	10	discretionary	discretionary	ADJ
easat-10609	169	11	accruals	accrual	NOUN
easat-10609	169	12	)	)	PUNCT
easat-10609	169	13	,	,	PUNCT
easat-10609	169	14	has	have	VERB
easat-10609	169	15	a	a	DET
easat-10609	169	16	mean	mean	NOUN
easat-10609	169	17	of	of	ADP
easat-10609	169	18	18.5	18.5	NUM
easat-10609	169	19	%	%	NOUN
easat-10609	169	20	and	and	CCONJ
easat-10609	169	21	a	a	DET
easat-10609	169	22	median	median	NOUN
easat-10609	169	23	of	of	ADP
easat-10609	169	24	10	10	NUM
easat-10609	169	25	%	%	NOUN
easat-10609	169	26	,	,	PUNCT
easat-10609	169	27	suggesting	suggest	VERB
easat-10609	169	28	that	that	SCONJ
easat-10609	169	29	earnings	earning	NOUN
easat-10609	169	30	management	management	NOUN
easat-10609	169	31	is	be	AUX
easat-10609	169	32	generally	generally	ADV
easat-10609	169	33	moderate	moderate	ADJ
easat-10609	169	34	across	across	ADP
easat-10609	169	35	the	the	DET
easat-10609	169	36	sample	sample	NOUN
easat-10609	169	37	.	.	PUNCT
easat-10609	170	1	however	however	ADV
easat-10609	170	2	,	,	PUNCT
easat-10609	170	3	the	the	DET
easat-10609	170	4	standard	standard	ADJ
easat-10609	170	5	deviation	deviation	NOUN
easat-10609	170	6	of	of	ADP
easat-10609	170	7	0.21	0.21	NUM
easat-10609	170	8	,	,	PUNCT
easat-10609	170	9	combined	combine	VERB
easat-10609	170	10	with	with	ADP
easat-10609	170	11	a	a	DET
easat-10609	170	12	positive	positive	ADJ
easat-10609	170	13	skewness	skewness	NOUN
easat-10609	170	14	of	of	ADP
easat-10609	170	15	2.46	2.46	NUM
easat-10609	170	16	and	and	CCONJ
easat-10609	170	17	kurtosis	kurtosis	NOUN
easat-10609	170	18	of	of	ADP
easat-10609	170	19	11.55	11.55	NUM
easat-10609	170	20	,	,	PUNCT
easat-10609	170	21	reflects	reflect	VERB
easat-10609	170	22	a	a	DET
easat-10609	170	23	highly	highly	ADV
easat-10609	170	24	asymmetric	asymmetric	ADJ
easat-10609	170	25	and	and	CCONJ
easat-10609	170	26	leptokurtic	leptokurtic	ADJ
easat-10609	170	27	distribution	distribution	NOUN
easat-10609	170	28	.	.	PUNCT
easat-10609	171	1	this	this	PRON
easat-10609	171	2	indicates	indicate	VERB
easat-10609	171	3	the	the	DET
easat-10609	171	4	presence	presence	NOUN
easat-10609	171	5	of	of	ADP
easat-10609	171	6	a	a	DET
easat-10609	171	7	few	few	ADJ
easat-10609	171	8	firms	firm	NOUN
easat-10609	171	9	with	with	ADP
easat-10609	171	10	extreme	extreme	ADJ
easat-10609	171	11	levels	level	NOUN
easat-10609	171	12	of	of	ADP
easat-10609	171	13	discretionary	discretionary	ADJ
easat-10609	171	14	accruals	accrual	NOUN
easat-10609	171	15	,	,	PUNCT
easat-10609	171	16	suggesting	suggest	VERB
easat-10609	171	17	significant	significant	ADJ
easat-10609	171	18	heterogeneity	heterogeneity	NOUN
easat-10609	171	19	in	in	ADP
easat-10609	171	20	earnings	earning	NOUN
easat-10609	171	21	management	management	NOUN
easat-10609	171	22	behavior	behavior	NOUN
easat-10609	171	23	.	.	PUNCT
easat-10609	172	1	concerning	concern	VERB
easat-10609	172	2	firm	firm	ADJ
easat-10609	172	3	-	-	PUNCT
easat-10609	172	4	specific	specific	ADJ
easat-10609	172	5	control	control	NOUN
easat-10609	172	6	variables	variable	NOUN
easat-10609	172	7	,	,	PUNCT
easat-10609	172	8	size	size	NOUN
easat-10609	172	9	(	(	PUNCT
easat-10609	172	10	firm	firm	ADJ
easat-10609	172	11	size	size	NOUN
easat-10609	172	12	)	)	PUNCT
easat-10609	172	13	shows	show	VERB
easat-10609	172	14	a	a	DET
easat-10609	172	15	mean	mean	NOUN
easat-10609	172	16	and	and	CCONJ
easat-10609	172	17	median	median	NOUN
easat-10609	172	18	of	of	ADP
easat-10609	172	19	approximately	approximately	ADV
easat-10609	172	20	21.01	21.01	NUM
easat-10609	172	21	,	,	PUNCT
easat-10609	172	22	a	a	DET
easat-10609	172	23	standard	standard	ADJ
easat-10609	172	24	deviation	deviation	NOUN
easat-10609	172	25	of	of	ADP
easat-10609	172	26	1.59	1.59	NUM
easat-10609	172	27	,	,	PUNCT
easat-10609	172	28	and	and	CCONJ
easat-10609	172	29	minimal	minimal	ADJ
easat-10609	172	30	skewness	skewness	NOUN
easat-10609	172	31	(	(	PUNCT
easat-10609	172	32	0.08	0.08	NUM
easat-10609	172	33	)	)	PUNCT
easat-10609	172	34	,	,	PUNCT
easat-10609	172	35	indicating	indicate	VERB
easat-10609	172	36	a	a	DET
easat-10609	172	37	fairly	fairly	ADV
easat-10609	172	38	normal	normal	ADJ
easat-10609	172	39	distribution	distribution	NOUN
easat-10609	172	40	of	of	ADP
easat-10609	172	41	company	company	NOUN
easat-10609	172	42	sizes	size	NOUN
easat-10609	172	43	,	,	PUNCT
easat-10609	172	44	with	with	ADP
easat-10609	172	45	no	no	DET
easat-10609	172	46	extreme	extreme	ADJ
easat-10609	172	47	outliers	outlier	NOUN
easat-10609	172	48	.	.	PUNCT
easat-10609	173	1	similarly	similarly	ADV
easat-10609	173	2	,	,	PUNCT
easat-10609	173	3	the	the	DET
easat-10609	173	4	sect	sect	NOUN
easat-10609	173	5	variable	variable	NOUN
easat-10609	173	6	(	(	PUNCT
easat-10609	173	7	industry	industry	NOUN
easat-10609	173	8	sector	sector	NOUN
easat-10609	173	9	)	)	PUNCT
easat-10609	173	10	has	have	VERB
easat-10609	173	11	a	a	DET
easat-10609	173	12	mean	mean	NOUN
easat-10609	173	13	of	of	ADP
easat-10609	173	14	5.77	5.77	NUM
easat-10609	173	15	and	and	CCONJ
easat-10609	173	16	a	a	DET
easat-10609	173	17	median	median	NOUN
easat-10609	173	18	of	of	ADP
easat-10609	173	19	5.50	5.50	NUM
easat-10609	173	20	,	,	PUNCT
easat-10609	173	21	suggesting	suggest	VERB
easat-10609	173	22	an	an	DET
easat-10609	173	23	even	even	ADJ
easat-10609	173	24	distribution	distribution	NOUN
easat-10609	173	25	across	across	ADP
easat-10609	173	26	sectors	sector	NOUN
easat-10609	173	27	,	,	PUNCT
easat-10609	173	28	albeit	albeit	SCONJ
easat-10609	173	29	1210	1210	NUM
easat-10609	173	30	edelweiss	edelweiss	PROPN
easat-10609	173	31	applied	apply	VERB
easat-10609	173	32	science	science	NOUN
easat-10609	173	33	and	and	CCONJ
easat-10609	173	34	technology	technology	NOUN
easat-10609	173	35	issn	issn	PROPN
easat-10609	173	36	:	:	PUNCT
easat-10609	173	37	2576	2576	NUM
easat-10609	173	38	-	-	SYM
easat-10609	173	39	8484	8484	NUM
easat-10609	173	40	vol	vol	NOUN
easat-10609	173	41	.	.	PROPN
easat-10609	174	1	9	9	NUM
easat-10609	174	2	,	,	PUNCT
easat-10609	174	3	no	no	INTJ
easat-10609	174	4	.	.	NOUN
easat-10609	174	5	10	10	NUM
easat-10609	174	6	:	:	SYM
easat-10609	174	7	1203	1203	NUM
easat-10609	174	8	-	-	SYM
easat-10609	174	9	1315	1315	NUM
easat-10609	174	10	,	,	PUNCT
easat-10609	174	11	2025	2025	NUM
easat-10609	174	12	doi	doi	NOUN
easat-10609	174	13	:	:	PUNCT
easat-10609	174	14	10.55214/2576	10.55214/2576	NUM
easat-10609	174	15	-	-	SYM
easat-10609	174	16	8484.v9i10.10609	8484.v9i10.10609	NUM
easat-10609	174	17	©	©	ADP
easat-10609	174	18	2025	2025	NUM
easat-10609	174	19	by	by	ADP
easat-10609	174	20	the	the	DET
easat-10609	174	21	authors	author	NOUN
easat-10609	174	22	;	;	PUNCT
easat-10609	174	23	licensee	licensee	PROPN
easat-10609	174	24	learning	learning	NOUN
easat-10609	174	25	gate	gate	NOUN
easat-10609	174	26	with	with	ADP
easat-10609	174	27	a	a	DET
easat-10609	174	28	slight	slight	ADJ
easat-10609	174	29	concentration	concentration	NOUN
easat-10609	174	30	in	in	ADP
easat-10609	174	31	the	the	DET
easat-10609	174	32	lower	lower	ADV
easat-10609	174	33	-	-	PUNCT
easat-10609	174	34	numbered	number	VERB
easat-10609	174	35	ones	one	NOUN
easat-10609	174	36	.	.	PUNCT
easat-10609	175	1	the	the	DET
easat-10609	175	2	moderate	moderate	ADJ
easat-10609	175	3	dispersion	dispersion	NOUN
easat-10609	175	4	(	(	PUNCT
easat-10609	175	5	sd	sd	NOUN
easat-10609	175	6	=	=	SYM
easat-10609	175	7	3.25	3.25	NUM
easat-10609	175	8	)	)	PUNCT
easat-10609	175	9	and	and	CCONJ
easat-10609	175	10	low	low	ADJ
easat-10609	175	11	skewness	skewness	NOUN
easat-10609	175	12	(	(	PUNCT
easat-10609	175	13	0.29	0.29	NUM
easat-10609	175	14	)	)	PUNCT
easat-10609	175	15	support	support	NOUN
easat-10609	175	16	this	this	DET
easat-10609	175	17	observation	observation	NOUN
easat-10609	175	18	.	.	PUNCT
easat-10609	176	1	roa	roa	PROPN
easat-10609	176	2	(	(	PUNCT
easat-10609	176	3	return	return	VERB
easat-10609	176	4	on	on	ADP
easat-10609	176	5	assets	asset	NOUN
easat-10609	176	6	)	)	PUNCT
easat-10609	176	7	reveals	reveal	VERB
easat-10609	176	8	an	an	DET
easat-10609	176	9	average	average	NOUN
easat-10609	176	10	of	of	ADP
easat-10609	176	11	5.4	5.4	NUM
easat-10609	176	12	%	%	NOUN
easat-10609	176	13	and	and	CCONJ
easat-10609	176	14	a	a	DET
easat-10609	176	15	median	median	NOUN
easat-10609	176	16	of	of	ADP
easat-10609	176	17	6	6	NUM
easat-10609	176	18	%	%	NOUN
easat-10609	176	19	,	,	PUNCT
easat-10609	176	20	implying	imply	VERB
easat-10609	176	21	relatively	relatively	ADV
easat-10609	176	22	consistent	consistent	ADJ
easat-10609	176	23	profitability	profitability	NOUN
easat-10609	176	24	among	among	ADP
easat-10609	176	25	firms	firm	NOUN
easat-10609	176	26	.	.	PUNCT
easat-10609	177	1	however	however	ADV
easat-10609	177	2	,	,	PUNCT
easat-10609	177	3	its	its	PRON
easat-10609	177	4	strong	strong	ADJ
easat-10609	177	5	negative	negative	ADJ
easat-10609	177	6	skewness	skewness	NOUN
easat-10609	177	7	(	(	PUNCT
easat-10609	177	8	-6.94	-6.94	NUM
easat-10609	177	9	)	)	PUNCT
easat-10609	177	10	and	and	CCONJ
easat-10609	177	11	extremely	extremely	ADV
easat-10609	177	12	high	high	ADJ
easat-10609	177	13	kurtosis	kurtosis	NOUN
easat-10609	177	14	(	(	PUNCT
easat-10609	177	15	97.97	97.97	NUM
easat-10609	177	16	)	)	PUNCT
easat-10609	177	17	indicate	indicate	VERB
easat-10609	177	18	the	the	DET
easat-10609	177	19	presence	presence	NOUN
easat-10609	177	20	of	of	ADP
easat-10609	177	21	outliers	outlier	NOUN
easat-10609	177	22	,	,	PUNCT
easat-10609	177	23	with	with	ADP
easat-10609	177	24	certain	certain	ADJ
easat-10609	177	25	companies	company	NOUN
easat-10609	177	26	reporting	report	VERB
easat-10609	177	27	very	very	ADV
easat-10609	177	28	poor	poor	ADJ
easat-10609	177	29	financial	financial	ADJ
easat-10609	177	30	performance	performance	NOUN
easat-10609	177	31	(	(	PUNCT
easat-10609	177	32	minimum	minimum	NOUN
easat-10609	177	33	roa	roa	NOUN
easat-10609	177	34	=	=	PUNCT
easat-10609	177	35	-1.24	-1.24	NOUN
easat-10609	177	36	)	)	PUNCT
easat-10609	177	37	.	.	PUNCT
easat-10609	178	1	focusing	focus	VERB
easat-10609	178	2	on	on	ADP
easat-10609	178	3	scm	scm	PROPN
easat-10609	178	4	digitalization	digitalization	NOUN
easat-10609	178	5	variables	variable	NOUN
easat-10609	178	6	,	,	PUNCT
easat-10609	178	7	we	we	PRON
easat-10609	178	8	find	find	VERB
easat-10609	178	9	that	that	PRON
easat-10609	178	10	:	:	PUNCT
easat-10609	178	11	•	•	NUM
easat-10609	178	12	erpa	erpa	NOUN
easat-10609	178	13	(	(	PUNCT
easat-10609	178	14	erp	erp	NOUN
easat-10609	178	15	adoption	adoption	NOUN
easat-10609	178	16	)	)	PUNCT
easat-10609	178	17	has	have	VERB
easat-10609	178	18	a	a	DET
easat-10609	178	19	mean	mean	NOUN
easat-10609	178	20	of	of	ADP
easat-10609	178	21	1.21	1.21	NUM
easat-10609	178	22	and	and	CCONJ
easat-10609	178	23	a	a	DET
easat-10609	178	24	median	median	NOUN
easat-10609	178	25	of	of	ADP
easat-10609	178	26	1.00	1.00	NUM
easat-10609	178	27	,	,	PUNCT
easat-10609	178	28	indicating	indicate	VERB
easat-10609	178	29	that	that	SCONJ
easat-10609	178	30	most	most	ADJ
easat-10609	178	31	firms	firm	NOUN
easat-10609	178	32	have	have	AUX
easat-10609	178	33	adopted	adopt	VERB
easat-10609	178	34	erp	erp	NOUN
easat-10609	178	35	systems	system	NOUN
easat-10609	178	36	,	,	PUNCT
easat-10609	178	37	though	though	SCONJ
easat-10609	178	38	a	a	DET
easat-10609	178	39	few	few	ADJ
easat-10609	178	40	exhibit	exhibit	NOUN
easat-10609	178	41	higher	high	ADJ
easat-10609	178	42	levels	level	NOUN
easat-10609	178	43	of	of	ADP
easat-10609	178	44	integration	integration	NOUN
easat-10609	178	45	.	.	PUNCT
easat-10609	179	1	the	the	DET
easat-10609	179	2	skewness	skewness	NOUN
easat-10609	179	3	of	of	ADP
easat-10609	179	4	0.28	0.28	NUM
easat-10609	179	5	and	and	CCONJ
easat-10609	179	6	kurtosis	kurtosis	NOUN
easat-10609	179	7	of	of	ADP
easat-10609	179	8	1.48	1.48	NUM
easat-10609	179	9	suggest	suggest	VERB
easat-10609	179	10	a	a	DET
easat-10609	179	11	moderately	moderately	ADV
easat-10609	179	12	right	right	ADV
easat-10609	179	13	-	-	PUNCT
easat-10609	179	14	skewed	skewed	ADJ
easat-10609	179	15	but	but	CCONJ
easat-10609	179	16	relatively	relatively	ADV
easat-10609	179	17	concentrated	concentrated	ADJ
easat-10609	179	18	distribution	distribution	NOUN
easat-10609	179	19	.	.	PUNCT
easat-10609	180	1	•	•	NUM
easat-10609	180	2	ediu	ediu	NOUN
easat-10609	180	3	(	(	PUNCT
easat-10609	180	4	edi	edi	NOUN
easat-10609	180	5	use	use	NOUN
easat-10609	180	6	)	)	PUNCT
easat-10609	180	7	presents	present	VERB
easat-10609	180	8	a	a	DET
easat-10609	180	9	mean	mean	NOUN
easat-10609	180	10	of	of	ADP
easat-10609	180	11	1.31	1.31	NUM
easat-10609	180	12	and	and	CCONJ
easat-10609	180	13	a	a	DET
easat-10609	180	14	median	median	NOUN
easat-10609	180	15	of	of	ADP
easat-10609	180	16	2.00	2.00	NUM
easat-10609	180	17	,	,	PUNCT
easat-10609	180	18	with	with	ADP
easat-10609	180	19	a	a	DET
easat-10609	180	20	standard	standard	ADJ
easat-10609	180	21	deviation	deviation	NOUN
easat-10609	180	22	of	of	ADP
easat-10609	180	23	1.19	1.19	NUM
easat-10609	180	24	,	,	PUNCT
easat-10609	180	25	reflecting	reflect	VERB
easat-10609	180	26	some	some	DET
easat-10609	180	27	variation	variation	NOUN
easat-10609	180	28	in	in	ADP
easat-10609	180	29	edi	edi	PROPN
easat-10609	180	30	adoption	adoption	NOUN
easat-10609	180	31	across	across	ADP
easat-10609	180	32	firms	firm	NOUN
easat-10609	180	33	.	.	PUNCT
easat-10609	181	1	the	the	DET
easat-10609	181	2	nearly	nearly	ADV
easat-10609	181	3	symmetrical	symmetrical	ADJ
easat-10609	181	4	distribution	distribution	NOUN
easat-10609	181	5	(	(	PUNCT
easat-10609	181	6	skewness	skewness	NOUN
easat-10609	181	7	=	=	NOUN
easat-10609	181	8	0.10	0.10	NUM
easat-10609	181	9	)	)	PUNCT
easat-10609	181	10	and	and	CCONJ
easat-10609	181	11	moderate	moderate	ADJ
easat-10609	181	12	kurtosis	kurtosis	NOUN
easat-10609	181	13	(	(	PUNCT
easat-10609	181	14	1.45	1.45	NUM
easat-10609	181	15	)	)	PUNCT
easat-10609	181	16	indicate	indicate	VERB
easat-10609	181	17	that	that	SCONJ
easat-10609	181	18	firms	firm	NOUN
easat-10609	181	19	differ	differ	VERB
easat-10609	181	20	slightly	slightly	ADV
easat-10609	181	21	in	in	ADP
easat-10609	181	22	their	their	PRON
easat-10609	181	23	usage	usage	NOUN
easat-10609	181	24	of	of	ADP
easat-10609	181	25	electronic	electronic	ADJ
easat-10609	181	26	data	datum	NOUN
easat-10609	181	27	interchange	interchange	NOUN
easat-10609	181	28	technologies	technology	NOUN
easat-10609	181	29	.	.	PUNCT
easat-10609	182	1	•	•	NUM
easat-10609	182	2	dts	dts	NOUN
easat-10609	182	3	(	(	PUNCT
easat-10609	182	4	digital	digital	ADJ
easat-10609	182	5	tracking	tracking	NOUN
easat-10609	182	6	system	system	NOUN
easat-10609	182	7	)	)	PUNCT
easat-10609	182	8	shows	show	VERB
easat-10609	182	9	a	a	DET
easat-10609	182	10	mean	mean	NOUN
easat-10609	182	11	of	of	ADP
easat-10609	182	12	0.67	0.67	NUM
easat-10609	182	13	and	and	CCONJ
easat-10609	182	14	a	a	DET
easat-10609	182	15	median	median	NOUN
easat-10609	182	16	of	of	ADP
easat-10609	182	17	1.00	1.00	NUM
easat-10609	182	18	,	,	PUNCT
easat-10609	182	19	suggesting	suggest	VERB
easat-10609	182	20	that	that	SCONJ
easat-10609	182	21	a	a	DET
easat-10609	182	22	majority	majority	NOUN
easat-10609	182	23	of	of	ADP
easat-10609	182	24	firms	firm	NOUN
easat-10609	182	25	have	have	AUX
easat-10609	182	26	implemented	implement	VERB
easat-10609	182	27	such	such	ADJ
easat-10609	182	28	systems	system	NOUN
easat-10609	182	29	.	.	PUNCT
easat-10609	183	1	the	the	DET
easat-10609	183	2	negative	negative	ADJ
easat-10609	183	3	skewness	skewness	NOUN
easat-10609	183	4	(	(	PUNCT
easat-10609	183	5	-0.73	-0.73	INTJ
easat-10609	183	6	)	)	PUNCT
easat-10609	183	7	and	and	CCONJ
easat-10609	183	8	relatively	relatively	ADV
easat-10609	183	9	low	low	ADJ
easat-10609	183	10	standard	standard	ADJ
easat-10609	183	11	deviation	deviation	NOUN
easat-10609	183	12	(	(	PUNCT
easat-10609	183	13	0.47	0.47	NUM
easat-10609	183	14	)	)	PUNCT
easat-10609	183	15	reveal	reveal	VERB
easat-10609	183	16	limited	limited	ADJ
easat-10609	183	17	dispersion	dispersion	NOUN
easat-10609	183	18	,	,	PUNCT
easat-10609	183	19	with	with	ADP
easat-10609	183	20	most	most	ADJ
easat-10609	183	21	firms	firm	NOUN
easat-10609	183	22	concentrated	concentrate	VERB
easat-10609	183	23	around	around	ADP
easat-10609	183	24	the	the	DET
easat-10609	183	25	adoption	adoption	NOUN
easat-10609	183	26	threshold	threshold	NOUN
easat-10609	183	27	.	.	PUNCT
easat-10609	184	1	table	table	NOUN
easat-10609	184	2	3	3	NUM
easat-10609	184	3	.	.	PUNCT
easat-10609	184	4	descriptive	descriptive	ADJ
easat-10609	184	5	statistics	statistic	NOUN
easat-10609	184	6	.	.	PUNCT
easat-10609	185	1	variable	variable	ADJ
easat-10609	185	2	min	min	PROPN
easat-10609	185	3	.	.	PROPN
easat-10609	185	4	median	median	PROPN
easat-10609	185	5	mean	mean	PROPN
easat-10609	185	6	max	max	PROPN
easat-10609	185	7	.	.	PROPN
easat-10609	186	1	sd	sd	PROPN
easat-10609	186	2	skewness	skewness	NOUN
easat-10609	186	3	kurtosis	kurtosis	NOUN
easat-10609	186	4	avda	avda	NOUN
easat-10609	186	5	0.0	0.0	NUM
easat-10609	186	6	0.1	0.1	NUM
easat-10609	186	7	0.1847	0.1847	NUM
easat-10609	186	8	1.55	1.55	NUM
easat-10609	186	9	0.2145	0.2145	NUM
easat-10609	186	10	2.4632	2.4632	NUM
easat-10609	186	11	11.5482	11.5482	NUM
easat-10609	186	12	size	size	NOUN
easat-10609	186	13	17.58	17.58	NUM
easat-10609	186	14	21.01	21.01	NUM
easat-10609	186	15	21.0095	21.0095	NUM
easat-10609	186	16	24.81	24.81	NUM
easat-10609	186	17	1.5949	1.5949	NUM
easat-10609	186	18	0.0805	0.0805	NUM
easat-10609	186	19	2.2067	2.2067	NUM
easat-10609	186	20	sect	sect	NOUN
easat-10609	186	21	1.0	1.0	NUM
easat-10609	186	22	5.5	5.5	NUM
easat-10609	186	23	5.7734	5.7734	NUM
easat-10609	186	24	13.0	13.0	NUM
easat-10609	186	25	3.2507	3.2507	NUM
easat-10609	186	26	0.2939	0.2939	NUM
easat-10609	186	27	2.2588	2.2588	NUM
easat-10609	186	28	roa	roa	NOUN
easat-10609	186	29	-1.24	-1.24	NOUN
easat-10609	186	30	0.06	0.06	NUM
easat-10609	186	31	0.0542	0.0542	NUM
easat-10609	186	32	0.35	0.35	NUM
easat-10609	186	33	0.0934	0.0934	NUM
easat-10609	186	34	-6.9372	-6.9372	NOUN
easat-10609	186	35	97.9661	97.9661	NUM
easat-10609	186	36	erpa	erpa	NOUN
easat-10609	186	37	0.0	0.0	NUM
easat-10609	186	38	1.0	1.0	NUM
easat-10609	186	39	1.2083	1.2083	NUM
easat-10609	186	40	3.0	3.0	NUM
easat-10609	186	41	1.1998	1.1998	NUM
easat-10609	186	42	0.2754	0.2754	NUM
easat-10609	186	43	1.4807	1.4807	NUM
easat-10609	186	44	ediu	ediu	NOUN
easat-10609	186	45	0.0	0.0	NUM
easat-10609	186	46	2.0	2.0	NUM
easat-10609	186	47	1.3073	1.3073	NUM
easat-10609	186	48	3.0	3.0	NUM
easat-10609	186	49	1.1871	1.1871	NUM
easat-10609	186	50	0.102	0.102	NUM
easat-10609	186	51	1.448	1.448	NUM
easat-10609	186	52	dts	dts	NOUN
easat-10609	186	53	0.0	0.0	NUM
easat-10609	186	54	1.0	1.0	NUM
easat-10609	186	55	0.6719	0.6719	NUM
easat-10609	186	56	1.0	1.0	NUM
easat-10609	186	57	0.4701	0.4701	NUM
easat-10609	186	58	-0.7321	-0.7321	NOUN
easat-10609	186	59	1.536	1.536	NUM
easat-10609	186	60	in	in	ADP
easat-10609	186	61	summary	summary	NOUN
easat-10609	186	62	,	,	PUNCT
easat-10609	186	63	while	while	SCONJ
easat-10609	186	64	earnings	earning	NOUN
easat-10609	186	65	management	management	NOUN
easat-10609	186	66	(	(	PUNCT
easat-10609	186	67	avda	avda	NOUN
easat-10609	186	68	)	)	PUNCT
easat-10609	186	69	is	be	AUX
easat-10609	186	70	characterized	characterize	VERB
easat-10609	186	71	by	by	ADP
easat-10609	186	72	strong	strong	ADJ
easat-10609	186	73	asymmetry	asymmetry	NOUN
easat-10609	186	74	and	and	CCONJ
easat-10609	186	75	outlier	outlier	NOUN
easat-10609	186	76	behavior	behavior	NOUN
easat-10609	186	77	,	,	PUNCT
easat-10609	186	78	the	the	DET
easat-10609	186	79	adoption	adoption	NOUN
easat-10609	186	80	of	of	ADP
easat-10609	186	81	digital	digital	ADJ
easat-10609	186	82	scm	scm	PROPN
easat-10609	186	83	tools	tool	NOUN
easat-10609	186	84	such	such	ADJ
easat-10609	186	85	as	as	ADP
easat-10609	186	86	erp	erp	PROPN
easat-10609	186	87	systems	systems	PROPN
easat-10609	186	88	,	,	PUNCT
easat-10609	186	89	edi	edi	PROPN
easat-10609	186	90	,	,	PUNCT
easat-10609	186	91	and	and	CCONJ
easat-10609	186	92	digital	digital	ADJ
easat-10609	186	93	tracking	tracking	NOUN
easat-10609	186	94	exhibits	exhibit	VERB
easat-10609	186	95	more	more	ADV
easat-10609	186	96	homogeneous	homogeneous	ADJ
easat-10609	186	97	patterns	pattern	NOUN
easat-10609	186	98	,	,	PUNCT
easat-10609	186	99	albeit	albeit	SCONJ
easat-10609	186	100	with	with	ADP
easat-10609	186	101	varying	vary	VERB
easat-10609	186	102	levels	level	NOUN
easat-10609	186	103	of	of	ADP
easat-10609	186	104	diffusion	diffusion	NOUN
easat-10609	186	105	.	.	PUNCT
easat-10609	187	1	these	these	DET
easat-10609	187	2	findings	finding	NOUN
easat-10609	187	3	underscore	underscore	VERB
easat-10609	187	4	the	the	DET
easat-10609	187	5	potential	potential	ADJ
easat-10609	187	6	influence	influence	NOUN
easat-10609	187	7	of	of	ADP
easat-10609	187	8	digital	digital	ADJ
easat-10609	187	9	transformation	transformation	NOUN
easat-10609	187	10	on	on	ADP
easat-10609	187	11	accounting	accounting	NOUN
easat-10609	187	12	practices	practice	NOUN
easat-10609	187	13	and	and	CCONJ
easat-10609	187	14	financial	financial	ADJ
easat-10609	187	15	transparency	transparency	NOUN
easat-10609	187	16	across	across	ADP
easat-10609	187	17	moroccan	moroccan	ADJ
easat-10609	187	18	listed	list	VERB
easat-10609	187	19	firms	firm	NOUN
easat-10609	187	20	.	.	PUNCT
easat-10609	188	1	4.2	4.2	NUM
easat-10609	188	2	.	.	PUNCT
easat-10609	188	3	correlation	correlation	NOUN
easat-10609	188	4	table	table	NOUN
easat-10609	188	5	4	4	NUM
easat-10609	188	6	presents	present	VERB
easat-10609	188	7	the	the	DET
easat-10609	188	8	pearson	pearson	NOUN
easat-10609	188	9	correlation	correlation	NOUN
easat-10609	188	10	matrix	matrix	NOUN
easat-10609	188	11	,	,	PUNCT
easat-10609	188	12	which	which	PRON
easat-10609	188	13	reveals	reveal	VERB
easat-10609	188	14	several	several	ADJ
easat-10609	188	15	significant	significant	ADJ
easat-10609	188	16	relationships	relationship	NOUN
easat-10609	188	17	among	among	ADP
easat-10609	188	18	the	the	DET
easat-10609	188	19	study	study	NOUN
easat-10609	188	20	variables	variable	NOUN
easat-10609	188	21	.	.	PUNCT
easat-10609	189	1	the	the	DET
easat-10609	189	2	dependent	dependent	ADJ
easat-10609	189	3	variable	variable	NOUN
easat-10609	189	4	,	,	PUNCT
easat-10609	189	5	avda	avda	ADJ
easat-10609	189	6	,	,	PUNCT
easat-10609	189	7	exhibits	exhibit	VERB
easat-10609	189	8	a	a	DET
easat-10609	189	9	strong	strong	ADJ
easat-10609	189	10	and	and	CCONJ
easat-10609	189	11	significant	significant	ADJ
easat-10609	189	12	negative	negative	ADJ
easat-10609	189	13	correlation	correlation	NOUN
easat-10609	189	14	with	with	ADP
easat-10609	189	15	erp	erp	PROPN
easat-10609	189	16	adoption	adoption	NOUN
easat-10609	189	17	(	(	PUNCT
easat-10609	189	18	erpa	erpa	PROPN
easat-10609	189	19	)	)	PUNCT
easat-10609	190	1	(	(	PUNCT
easat-10609	190	2	r	r	NOUN
easat-10609	190	3	=	=	SYM
easat-10609	190	4	-0.5403	-0.5403	NOUN
easat-10609	190	5	,	,	PUNCT
easat-10609	190	6	p	p	X
easat-10609	190	7	<	<	X
easat-10609	190	8	0.001	0.001	NUM
easat-10609	190	9	)	)	PUNCT
easat-10609	190	10	and	and	CCONJ
easat-10609	190	11	edi	edi	PROPN
easat-10609	190	12	use	use	NOUN
easat-10609	190	13	(	(	PUNCT
easat-10609	190	14	ediu	ediu	NOUN
easat-10609	190	15	)	)	PUNCT
easat-10609	190	16	(	(	PUNCT
easat-10609	190	17	r	r	NOUN
easat-10609	190	18	=	=	SYM
easat-10609	190	19	-0.5123	-0.5123	NOUN
easat-10609	190	20	,	,	PUNCT
easat-10609	190	21	p	p	X
easat-10609	190	22	<	<	X
easat-10609	190	23	0.001	0.001	NUM
easat-10609	190	24	)	)	PUNCT
easat-10609	190	25	.	.	PUNCT
easat-10609	191	1	these	these	DET
easat-10609	191	2	results	result	NOUN
easat-10609	191	3	suggest	suggest	VERB
easat-10609	191	4	that	that	SCONJ
easat-10609	191	5	firms	firm	NOUN
easat-10609	191	6	adopting	adopt	VERB
easat-10609	191	7	more	more	ADV
easat-10609	191	8	advanced	advanced	ADJ
easat-10609	191	9	digital	digital	ADJ
easat-10609	191	10	supply	supply	NOUN
easat-10609	191	11	chain	chain	NOUN
easat-10609	191	12	tools	tool	NOUN
easat-10609	191	13	tend	tend	VERB
easat-10609	191	14	to	to	PART
easat-10609	191	15	engage	engage	VERB
easat-10609	191	16	less	less	ADJ
easat-10609	191	17	in	in	ADP
easat-10609	191	18	earnings	earning	NOUN
easat-10609	191	19	management	management	NOUN
easat-10609	191	20	.	.	PUNCT
easat-10609	192	1	in	in	ADP
easat-10609	192	2	addition	addition	NOUN
easat-10609	192	3	,	,	PUNCT
easat-10609	192	4	a	a	DET
easat-10609	192	5	moderate	moderate	ADJ
easat-10609	192	6	negative	negative	ADJ
easat-10609	192	7	correlation	correlation	NOUN
easat-10609	192	8	is	be	AUX
easat-10609	192	9	observed	observe	VERB
easat-10609	192	10	between	between	ADP
easat-10609	192	11	firm	firm	ADJ
easat-10609	192	12	size	size	NOUN
easat-10609	192	13	(	(	PUNCT
easat-10609	192	14	size	size	NOUN
easat-10609	192	15	)	)	PUNCT
easat-10609	192	16	and	and	CCONJ
easat-10609	192	17	earnings	earning	NOUN
easat-10609	192	18	management	management	NOUN
easat-10609	192	19	(	(	PUNCT
easat-10609	192	20	r	r	NOUN
easat-10609	192	21	=	=	SYM
easat-10609	192	22	-0.4456	-0.4456	NOUN
easat-10609	192	23	,	,	PUNCT
easat-10609	192	24	p	p	X
easat-10609	192	25	<	<	X
easat-10609	192	26	0.001	0.001	NUM
easat-10609	192	27	)	)	PUNCT
easat-10609	192	28	,	,	PUNCT
easat-10609	192	29	indicating	indicate	VERB
easat-10609	192	30	that	that	SCONJ
easat-10609	192	31	larger	large	ADJ
easat-10609	192	32	firms	firm	NOUN
easat-10609	192	33	are	be	AUX
easat-10609	192	34	less	less	ADV
easat-10609	192	35	likely	likely	ADJ
easat-10609	192	36	to	to	PART
easat-10609	192	37	manipulate	manipulate	VERB
easat-10609	192	38	earnings	earning	NOUN
easat-10609	192	39	.	.	PUNCT
easat-10609	193	1	this	this	DET
easat-10609	193	2	finding	finding	NOUN
easat-10609	193	3	aligns	align	VERB
easat-10609	193	4	with	with	ADP
easat-10609	193	5	the	the	DET
easat-10609	193	6	literature	literature	NOUN
easat-10609	193	7	suggesting	suggest	VERB
easat-10609	193	8	that	that	SCONJ
easat-10609	193	9	firm	firm	ADJ
easat-10609	193	10	visibility	visibility	NOUN
easat-10609	193	11	and	and	CCONJ
easat-10609	193	12	regulatory	regulatory	ADJ
easat-10609	193	13	scrutiny	scrutiny	NOUN
easat-10609	193	14	discourage	discourage	VERB
easat-10609	193	15	aggressive	aggressive	ADJ
easat-10609	193	16	accounting	accounting	NOUN
easat-10609	193	17	practices	practice	NOUN
easat-10609	193	18	.	.	PUNCT
easat-10609	194	1	conversely	conversely	ADV
easat-10609	194	2	,	,	PUNCT
easat-10609	194	3	the	the	DET
easat-10609	194	4	industry	industry	NOUN
easat-10609	194	5	sector	sector	NOUN
easat-10609	194	6	(	(	PUNCT
easat-10609	194	7	sect	sect	NOUN
easat-10609	194	8	)	)	PUNCT
easat-10609	194	9	shows	show	VERB
easat-10609	194	10	no	no	DET
easat-10609	194	11	significant	significant	ADJ
easat-10609	194	12	correlation	correlation	NOUN
easat-10609	194	13	with	with	ADP
easat-10609	194	14	avda	avda	NOUN
easat-10609	194	15	(	(	PUNCT
easat-10609	194	16	r	r	NOUN
easat-10609	194	17	=	=	SYM
easat-10609	194	18	0.0689	0.0689	NUM
easat-10609	194	19	,	,	PUNCT
easat-10609	194	20	p	p	NOUN
easat-10609	194	21	=	=	NOUN
easat-10609	194	22	0.178	0.178	NUM
easat-10609	194	23	)	)	PUNCT
easat-10609	194	24	,	,	PUNCT
easat-10609	194	25	suggesting	suggest	VERB
easat-10609	194	26	that	that	SCONJ
easat-10609	194	27	earnings	earning	NOUN
easat-10609	194	28	management	management	NOUN
easat-10609	194	29	practices	practice	NOUN
easat-10609	194	30	are	be	AUX
easat-10609	194	31	not	not	PART
easat-10609	194	32	systematically	systematically	ADV
easat-10609	194	33	driven	drive	VERB
easat-10609	194	34	by	by	ADP
easat-10609	194	35	sectoral	sectoral	ADJ
easat-10609	194	36	affiliation	affiliation	NOUN
easat-10609	194	37	.	.	PUNCT
easat-10609	195	1	1211	1211	NUM
easat-10609	195	2	edelweiss	edelweiss	PROPN
easat-10609	195	3	applied	apply	VERB
easat-10609	195	4	science	science	NOUN
easat-10609	195	5	and	and	CCONJ
easat-10609	195	6	technology	technology	NOUN
easat-10609	195	7	issn	issn	PROPN
easat-10609	195	8	:	:	PUNCT
easat-10609	195	9	2576	2576	NUM
easat-10609	195	10	-	-	SYM
easat-10609	195	11	8484	8484	NUM
easat-10609	195	12	vol	vol	NOUN
easat-10609	195	13	.	.	PROPN
easat-10609	196	1	9	9	NUM
easat-10609	196	2	,	,	PUNCT
easat-10609	196	3	no	no	INTJ
easat-10609	196	4	.	.	NOUN
easat-10609	196	5	10	10	NUM
easat-10609	196	6	:	:	SYM
easat-10609	196	7	1203	1203	NUM
easat-10609	196	8	-	-	SYM
easat-10609	196	9	1315	1315	NUM
easat-10609	196	10	,	,	PUNCT
easat-10609	196	11	2025	2025	NUM
easat-10609	196	12	doi	doi	NOUN
easat-10609	196	13	:	:	PUNCT
easat-10609	196	14	10.55214/2576	10.55214/2576	NUM
easat-10609	196	15	-	-	SYM
easat-10609	196	16	8484.v9i10.10609	8484.v9i10.10609	NUM
easat-10609	196	17	©	©	ADP
easat-10609	196	18	2025	2025	NUM
easat-10609	196	19	by	by	ADP
easat-10609	196	20	the	the	DET
easat-10609	196	21	authors	author	NOUN
easat-10609	196	22	;	;	PUNCT
easat-10609	196	23	licensee	licensee	PROPN
easat-10609	196	24	learning	learning	NOUN
easat-10609	196	25	gate	gate	NOUN
easat-10609	196	26	regarding	regard	VERB
easat-10609	196	27	roa	roa	PROPN
easat-10609	196	28	(	(	PUNCT
easat-10609	196	29	return	return	VERB
easat-10609	196	30	on	on	ADP
easat-10609	196	31	assets	asset	NOUN
easat-10609	196	32	)	)	PUNCT
easat-10609	196	33	,	,	PUNCT
easat-10609	196	34	the	the	DET
easat-10609	196	35	correlation	correlation	NOUN
easat-10609	196	36	with	with	ADP
easat-10609	196	37	avda	avda	NOUN
easat-10609	196	38	is	be	AUX
easat-10609	196	39	positive	positive	ADJ
easat-10609	196	40	but	but	CCONJ
easat-10609	196	41	weak	weak	ADJ
easat-10609	196	42	and	and	CCONJ
easat-10609	196	43	only	only	ADV
easat-10609	196	44	marginally	marginally	ADV
easat-10609	196	45	significant	significant	ADJ
easat-10609	196	46	(	(	PUNCT
easat-10609	196	47	r	r	NOUN
easat-10609	196	48	=	=	SYM
easat-10609	196	49	0.1132	0.1132	NUM
easat-10609	196	50	,	,	PUNCT
easat-10609	196	51	p	p	NOUN
easat-10609	196	52	=	=	NOUN
easat-10609	196	53	0.0265	0.0265	NUM
easat-10609	196	54	)	)	PUNCT
easat-10609	196	55	,	,	PUNCT
easat-10609	196	56	indicating	indicate	VERB
easat-10609	196	57	that	that	SCONJ
easat-10609	196	58	profitability	profitability	NOUN
easat-10609	196	59	may	may	AUX
easat-10609	196	60	play	play	VERB
easat-10609	196	61	a	a	DET
easat-10609	196	62	limited	limited	ADJ
easat-10609	196	63	role	role	NOUN
easat-10609	196	64	in	in	ADP
easat-10609	196	65	explaining	explain	VERB
easat-10609	196	66	earnings	earning	NOUN
easat-10609	196	67	management	management	NOUN
easat-10609	196	68	in	in	ADP
easat-10609	196	69	this	this	DET
easat-10609	196	70	context	context	NOUN
easat-10609	196	71	.	.	PUNCT
easat-10609	197	1	when	when	SCONJ
easat-10609	197	2	examining	examine	VERB
easat-10609	197	3	inter	inter	ADJ
easat-10609	197	4	-	-	ADJ
easat-10609	197	5	variable	variable	ADJ
easat-10609	197	6	relationships	relationship	NOUN
easat-10609	197	7	,	,	PUNCT
easat-10609	197	8	we	we	PRON
easat-10609	197	9	find	find	VERB
easat-10609	197	10	that	that	SCONJ
easat-10609	197	11	erp	erp	PROPN
easat-10609	197	12	adoption	adoption	NOUN
easat-10609	197	13	(	(	PUNCT
easat-10609	197	14	erpa	erpa	PROPN
easat-10609	197	15	)	)	PUNCT
easat-10609	197	16	and	and	CCONJ
easat-10609	197	17	edi	edi	PROPN
easat-10609	197	18	use	use	NOUN
easat-10609	197	19	(	(	PUNCT
easat-10609	197	20	ediu	ediu	NOUN
easat-10609	197	21	)	)	PUNCT
easat-10609	197	22	are	be	AUX
easat-10609	197	23	highly	highly	ADV
easat-10609	197	24	and	and	CCONJ
easat-10609	197	25	positively	positively	ADV
easat-10609	197	26	correlated	correlate	VERB
easat-10609	197	27	(	(	PUNCT
easat-10609	197	28	r	r	NOUN
easat-10609	197	29	=	=	SYM
easat-10609	197	30	0.7414	0.7414	NUM
easat-10609	197	31	,	,	PUNCT
easat-10609	197	32	p	p	X
easat-10609	197	33	<	<	X
easat-10609	197	34	0.001	0.001	NUM
easat-10609	197	35	)	)	PUNCT
easat-10609	197	36	,	,	PUNCT
easat-10609	197	37	reflecting	reflect	VERB
easat-10609	197	38	the	the	DET
easat-10609	197	39	complementary	complementary	ADJ
easat-10609	197	40	nature	nature	NOUN
easat-10609	197	41	of	of	ADP
easat-10609	197	42	these	these	DET
easat-10609	197	43	digital	digital	ADJ
easat-10609	197	44	tools	tool	NOUN
easat-10609	197	45	in	in	ADP
easat-10609	197	46	integrated	integrate	VERB
easat-10609	197	47	scm	scm	NOUN
easat-10609	197	48	strategies	strategy	NOUN
easat-10609	197	49	.	.	PUNCT
easat-10609	198	1	both	both	DET
easat-10609	198	2	variables	variable	NOUN
easat-10609	198	3	also	also	ADV
easat-10609	198	4	show	show	VERB
easat-10609	198	5	strong	strong	ADJ
easat-10609	198	6	positive	positive	ADJ
easat-10609	198	7	correlations	correlation	NOUN
easat-10609	198	8	with	with	ADP
easat-10609	198	9	firm	firm	ADJ
easat-10609	198	10	size	size	NOUN
easat-10609	198	11	(	(	PUNCT
easat-10609	198	12	r	r	NOUN
easat-10609	198	13	=	=	SYM
easat-10609	198	14	0.4833	0.4833	NUM
easat-10609	198	15	and	and	CCONJ
easat-10609	198	16	r	r	NOUN
easat-10609	198	17	=	=	SYM
easat-10609	198	18	0.5858	0.5858	NUM
easat-10609	198	19	,	,	PUNCT
easat-10609	198	20	respectively	respectively	ADV
easat-10609	198	21	;	;	PUNCT
easat-10609	198	22	p	p	X
easat-10609	198	23	<	<	X
easat-10609	198	24	0.001	0.001	NUM
easat-10609	198	25	)	)	PUNCT
easat-10609	198	26	,	,	PUNCT
easat-10609	198	27	suggesting	suggest	VERB
easat-10609	198	28	that	that	SCONJ
easat-10609	198	29	larger	large	ADJ
easat-10609	198	30	firms	firm	NOUN
easat-10609	198	31	are	be	AUX
easat-10609	198	32	more	more	ADV
easat-10609	198	33	likely	likely	ADJ
easat-10609	198	34	to	to	PART
easat-10609	198	35	invest	invest	VERB
easat-10609	198	36	in	in	ADP
easat-10609	198	37	digital	digital	ADJ
easat-10609	198	38	scm	scm	PROPN
easat-10609	198	39	technologies	technology	NOUN
easat-10609	198	40	.	.	PUNCT
easat-10609	199	1	the	the	DET
easat-10609	199	2	digital	digital	ADJ
easat-10609	199	3	tracking	tracking	NOUN
easat-10609	199	4	system	system	NOUN
easat-10609	199	5	(	(	PUNCT
easat-10609	199	6	dts	dts	NOUN
easat-10609	199	7	)	)	PUNCT
easat-10609	199	8	variable	variable	NOUN
easat-10609	199	9	is	be	AUX
easat-10609	199	10	negatively	negatively	ADV
easat-10609	199	11	correlated	correlate	VERB
easat-10609	199	12	with	with	ADP
easat-10609	199	13	avda	avda	NOUN
easat-10609	199	14	(	(	PUNCT
easat-10609	199	15	r	r	NOUN
easat-10609	199	16	=	=	SYM
easat-10609	199	17	-0.3156	-0.3156	NOUN
easat-10609	199	18	,	,	PUNCT
easat-10609	199	19	p	p	X
easat-10609	199	20	<	<	X
easat-10609	199	21	0.001	0.001	NUM
easat-10609	199	22	)	)	PUNCT
easat-10609	199	23	,	,	PUNCT
easat-10609	199	24	indicating	indicate	VERB
easat-10609	199	25	that	that	SCONJ
easat-10609	199	26	real	real	ADJ
easat-10609	199	27	-	-	PUNCT
easat-10609	199	28	time	time	NOUN
easat-10609	199	29	tracking	tracking	NOUN
easat-10609	199	30	capabilities	capability	NOUN
easat-10609	199	31	may	may	AUX
easat-10609	199	32	contribute	contribute	VERB
easat-10609	199	33	to	to	ADP
easat-10609	199	34	greater	great	ADJ
easat-10609	199	35	transparency	transparency	NOUN
easat-10609	199	36	and	and	CCONJ
easat-10609	199	37	reduced	reduce	VERB
easat-10609	199	38	earnings	earning	NOUN
easat-10609	199	39	manipulation	manipulation	NOUN
easat-10609	199	40	.	.	PUNCT
easat-10609	200	1	table	table	NOUN
easat-10609	200	2	4	4	NUM
easat-10609	200	3	.	.	PUNCT
easat-10609	200	4	correlations	correlation	NOUN
easat-10609	200	5	.	.	PUNCT
easat-10609	201	1	avda	avda	ADJ
easat-10609	201	2	size	size	NOUN
easat-10609	201	3	sect	sect	PROPN
easat-10609	201	4	roa	roa	PROPN
easat-10609	201	5	erpa	erpa	PROPN
easat-10609	201	6	ediu	ediu	PROPN
easat-10609	201	7	dts	dts	NOUN
easat-10609	201	8	avda	avda	NOUN
easat-10609	201	9	1	1	NUM
easat-10609	201	10	size	size	NOUN
easat-10609	201	11	-0.4456	-0.4456	NOUN
easat-10609	201	12	*	*	PUNCT
easat-10609	201	13	*	*	PUNCT
easat-10609	201	14	*	*	SYM
easat-10609	201	15	1	1	NUM
easat-10609	201	16	sect	sect	NOUN
easat-10609	201	17	0.0689	0.0689	NUM
easat-10609	201	18	-0.0889	-0.0889	NOUN
easat-10609	201	19	1	1	NUM
easat-10609	201	20	roa	roa	NOUN
easat-10609	201	21	0.1132	0.1132	NUM
easat-10609	201	22	*	*	NOUN
easat-10609	201	23	-0.0667	-0.0667	NOUN
easat-10609	201	24	0.1069	0.1069	NUM
easat-10609	201	25	*	*	SYM
easat-10609	201	26	1	1	NUM
easat-10609	201	27	erpa	erpa	NOUN
easat-10609	201	28	-0.5403	-0.5403	NOUN
easat-10609	201	29	*	*	PUNCT
easat-10609	201	30	*	*	PUNCT
easat-10609	201	31	*	*	PUNCT
easat-10609	201	32	0.4833	0.4833	NUM
easat-10609	201	33	*	*	PUNCT
easat-10609	201	34	*	*	PUNCT
easat-10609	201	35	*	*	PUNCT
easat-10609	201	36	-0.0468	-0.0468	NOUN
easat-10609	201	37	-0.0615	-0.0615	NOUN
easat-10609	201	38	1	1	NUM
easat-10609	201	39	ediu	ediu	NOUN
easat-10609	201	40	-0.5123	-0.5123	NOUN
easat-10609	201	41	*	*	PUNCT
easat-10609	201	42	*	*	PUNCT
easat-10609	201	43	*	*	PUNCT
easat-10609	201	44	0.5858	0.5858	PUNCT
easat-10609	201	45	*	*	PUNCT
easat-10609	201	46	*	*	PUNCT
easat-10609	201	47	*	*	PUNCT
easat-10609	201	48	0.0499	0.0499	NUM
easat-10609	201	49	-0.0285	-0.0285	NOUN
easat-10609	201	50	0.7414	0.7414	NUM
easat-10609	201	51	*	*	PUNCT
easat-10609	201	52	*	*	PUNCT
easat-10609	201	53	*	*	SYM
easat-10609	201	54	1	1	NUM
easat-10609	201	55	dts	dts	NOUN
easat-10609	201	56	-0.3156	-0.3156	NOUN
easat-10609	201	57	*	*	PUNCT
easat-10609	201	58	*	*	PUNCT
easat-10609	201	59	*	*	PUNCT
easat-10609	201	60	0.0877	0.0877	NUM
easat-10609	201	61	0.0161	0.0161	NUM
easat-10609	201	62	0.1377	0.1377	NUM
easat-10609	201	63	*	*	PUNCT
easat-10609	201	64	*	*	PUNCT
easat-10609	201	65	0.2465	0.2465	NUM
easat-10609	201	66	*	*	PUNCT
easat-10609	201	67	*	*	PUNCT
easat-10609	201	68	*	*	PUNCT
easat-10609	201	69	0.2560	0.2560	NUM
easat-10609	201	70	*	*	PUNCT
easat-10609	201	71	*	*	PUNCT
easat-10609	201	72	*	*	SYM
easat-10609	201	73	1	1	NUM
easat-10609	201	74	note	note	NOUN
easat-10609	201	75	:	:	PUNCT
easat-10609	201	76	(	(	PUNCT
easat-10609	201	77	*	*	PUNCT
easat-10609	201	78	*	*	PUNCT
easat-10609	201	79	*	*	PUNCT
easat-10609	201	80	,	,	PUNCT
easat-10609	201	81	*	*	PUNCT
easat-10609	201	82	*	*	PUNCT
easat-10609	201	83	and	and	CCONJ
easat-10609	201	84	*	*	PUNCT
easat-10609	201	85	denote	denote	NOUN
easat-10609	201	86	significance	significance	NOUN
easat-10609	201	87	levels	level	NOUN
easat-10609	201	88	at	at	ADP
easat-10609	201	89	p	p	X
easat-10609	201	90	<	<	X
easat-10609	201	91	0.001	0.001	NUM
easat-10609	201	92	,	,	PUNCT
easat-10609	201	93	p	p	X
easat-10609	201	94	<	<	X
easat-10609	201	95	0.01	0.01	NUM
easat-10609	201	96	,	,	PUNCT
easat-10609	201	97	and	and	CCONJ
easat-10609	201	98	p	p	X
easat-10609	201	99	<	<	X
easat-10609	201	100	0.05	0.05	NUM
easat-10609	201	101	,	,	PUNCT
easat-10609	201	102	respectively	respectively	ADV
easat-10609	201	103	.	.	PUNCT
easat-10609	201	104	)	)	PUNCT
easat-10609	202	1	in	in	ADP
easat-10609	202	2	summary	summary	NOUN
easat-10609	202	3	,	,	PUNCT
easat-10609	202	4	the	the	DET
easat-10609	202	5	correlation	correlation	NOUN
easat-10609	202	6	results	result	NOUN
easat-10609	202	7	provide	provide	VERB
easat-10609	202	8	preliminary	preliminary	ADJ
easat-10609	202	9	support	support	NOUN
easat-10609	202	10	for	for	ADP
easat-10609	202	11	the	the	DET
easat-10609	202	12	hypothesis	hypothesis	NOUN
easat-10609	202	13	that	that	PRON
easat-10609	202	14	scm	scm	PROPN
easat-10609	202	15	digitalization	digitalization	NOUN
easat-10609	202	16	through	through	ADP
easat-10609	202	17	the	the	DET
easat-10609	202	18	adoption	adoption	NOUN
easat-10609	202	19	of	of	ADP
easat-10609	202	20	erp	erp	PROPN
easat-10609	202	21	systems	systems	PROPN
easat-10609	202	22	,	,	PUNCT
easat-10609	202	23	edi	edi	PROPN
easat-10609	202	24	technologies	technology	NOUN
easat-10609	202	25	,	,	PUNCT
easat-10609	202	26	and	and	CCONJ
easat-10609	202	27	digital	digital	ADJ
easat-10609	202	28	tracking	tracking	NOUN
easat-10609	202	29	is	be	AUX
easat-10609	202	30	associated	associate	VERB
easat-10609	202	31	with	with	ADP
easat-10609	202	32	lower	low	ADJ
easat-10609	202	33	levels	level	NOUN
easat-10609	202	34	of	of	ADP
easat-10609	202	35	earnings	earning	NOUN
easat-10609	202	36	management	management	NOUN
easat-10609	202	37	.	.	PUNCT
easat-10609	203	1	these	these	DET
easat-10609	203	2	findings	finding	NOUN
easat-10609	203	3	also	also	ADV
easat-10609	203	4	highlight	highlight	VERB
easat-10609	203	5	the	the	DET
easat-10609	203	6	role	role	NOUN
easat-10609	203	7	of	of	ADP
easat-10609	203	8	firm	firm	ADJ
easat-10609	203	9	size	size	NOUN
easat-10609	203	10	as	as	ADP
easat-10609	203	11	a	a	DET
easat-10609	203	12	structural	structural	ADJ
easat-10609	203	13	factor	factor	NOUN
easat-10609	203	14	contributing	contribute	VERB
easat-10609	203	15	to	to	ADP
easat-10609	203	16	more	more	ADV
easat-10609	203	17	conservative	conservative	ADJ
easat-10609	203	18	financial	financial	ADJ
easat-10609	203	19	reporting	reporting	NOUN
easat-10609	203	20	practices	practice	NOUN
easat-10609	203	21	.	.	PUNCT
easat-10609	204	1	4.3	4.3	NUM
easat-10609	204	2	.	.	PUNCT
easat-10609	204	3	specification	specification	NOUN
easat-10609	204	4	tests	test	NOUN
easat-10609	204	5	to	to	PART
easat-10609	204	6	validate	validate	VERB
easat-10609	204	7	the	the	DET
easat-10609	204	8	robustness	robustness	NOUN
easat-10609	204	9	of	of	ADP
easat-10609	204	10	our	our	PRON
easat-10609	204	11	regression	regression	NOUN
easat-10609	204	12	model	model	NOUN
easat-10609	204	13	,	,	PUNCT
easat-10609	204	14	we	we	PRON
easat-10609	204	15	conducted	conduct	VERB
easat-10609	204	16	several	several	ADJ
easat-10609	204	17	specification	specification	NOUN
easat-10609	204	18	tests	test	NOUN
easat-10609	204	19	and	and	CCONJ
easat-10609	204	20	corrections	correction	NOUN
easat-10609	204	21	.	.	PUNCT
easat-10609	205	1	we	we	PRON
easat-10609	205	2	began	begin	VERB
easat-10609	205	3	by	by	ADP
easat-10609	205	4	estimating	estimate	VERB
easat-10609	205	5	both	both	DET
easat-10609	205	6	fixed	fixed	ADJ
easat-10609	205	7	and	and	CCONJ
easat-10609	205	8	random	random	ADJ
easat-10609	205	9	effects	effect	NOUN
easat-10609	205	10	models	model	NOUN
easat-10609	205	11	using	use	VERB
easat-10609	205	12	panel	panel	NOUN
easat-10609	205	13	data	datum	NOUN
easat-10609	205	14	for	for	ADP
easat-10609	205	15	48	48	NUM
easat-10609	205	16	moroccan	moroccan	NOUN
easat-10609	205	17	listed	list	VERB
easat-10609	205	18	companies	company	NOUN
easat-10609	205	19	over	over	ADP
easat-10609	205	20	eight	eight	NUM
easat-10609	205	21	years	year	NOUN
easat-10609	205	22	.	.	PUNCT
easat-10609	206	1	the	the	DET
easat-10609	206	2	fisher	fisher	PROPN
easat-10609	206	3	test	test	NOUN
easat-10609	206	4	for	for	ADP
easat-10609	206	5	individual	individual	ADJ
easat-10609	206	6	effects	effect	NOUN
easat-10609	206	7	yielded	yield	VERB
easat-10609	206	8	an	an	DET
easat-10609	206	9	f	f	NOUN
easat-10609	206	10	-	-	PUNCT
easat-10609	206	11	statistic	statistic	NOUN
easat-10609	206	12	of	of	ADP
easat-10609	206	13	1.8674	1.8674	NUM
easat-10609	206	14	with	with	ADP
easat-10609	206	15	a	a	DET
easat-10609	206	16	p	p	NOUN
easat-10609	206	17	-	-	PUNCT
easat-10609	206	18	value	value	NOUN
easat-10609	206	19	of	of	ADP
easat-10609	206	20	0.00094	0.00094	NUM
easat-10609	206	21	,	,	PUNCT
easat-10609	206	22	indicating	indicate	VERB
easat-10609	206	23	that	that	SCONJ
easat-10609	206	24	individual	individual	ADJ
easat-10609	206	25	(	(	PUNCT
easat-10609	206	26	firm	firm	ADJ
easat-10609	206	27	-	-	PUNCT
easat-10609	206	28	level	level	NOUN
easat-10609	206	29	)	)	PUNCT
easat-10609	206	30	effects	effect	NOUN
easat-10609	206	31	are	be	AUX
easat-10609	206	32	statistically	statistically	ADV
easat-10609	206	33	significant	significant	ADJ
easat-10609	206	34	.	.	PUNCT
easat-10609	207	1	this	this	DET
easat-10609	207	2	result	result	NOUN
easat-10609	207	3	supports	support	VERB
easat-10609	207	4	the	the	DET
easat-10609	207	5	presence	presence	NOUN
easat-10609	207	6	of	of	ADP
easat-10609	207	7	heterogeneity	heterogeneity	NOUN
easat-10609	207	8	across	across	ADP
easat-10609	207	9	firms	firm	NOUN
easat-10609	207	10	and	and	CCONJ
easat-10609	207	11	justifies	justify	VERB
easat-10609	207	12	the	the	DET
easat-10609	207	13	use	use	NOUN
easat-10609	207	14	of	of	ADP
easat-10609	207	15	a	a	DET
easat-10609	207	16	fixed	fix	VERB
easat-10609	207	17	effects	effect	NOUN
easat-10609	207	18	model	model	NOUN
easat-10609	207	19	over	over	ADP
easat-10609	207	20	a	a	DET
easat-10609	207	21	pooled	pool	VERB
easat-10609	207	22	ols	ol	NOUN
easat-10609	207	23	approach	approach	NOUN
easat-10609	207	24	.	.	PUNCT
easat-10609	208	1	to	to	PART
easat-10609	208	2	further	far	ADV
easat-10609	208	3	determine	determine	VERB
easat-10609	208	4	the	the	DET
easat-10609	208	5	appropriate	appropriate	ADJ
easat-10609	208	6	panel	panel	NOUN
easat-10609	208	7	specification	specification	NOUN
easat-10609	208	8	,	,	PUNCT
easat-10609	208	9	we	we	PRON
easat-10609	208	10	performed	perform	VERB
easat-10609	208	11	the	the	DET
easat-10609	208	12	hausman	hausman	ADJ
easat-10609	208	13	test	test	NOUN
easat-10609	208	14	,	,	PUNCT
easat-10609	208	15	which	which	PRON
easat-10609	208	16	compares	compare	VERB
easat-10609	208	17	the	the	DET
easat-10609	208	18	consistency	consistency	NOUN
easat-10609	208	19	of	of	ADP
easat-10609	208	20	the	the	DET
easat-10609	208	21	fixed	fix	VERB
easat-10609	208	22	and	and	CCONJ
easat-10609	208	23	random	random	ADJ
easat-10609	208	24	effects	effect	NOUN
easat-10609	208	25	models	model	NOUN
easat-10609	208	26	.	.	PUNCT
easat-10609	209	1	the	the	DET
easat-10609	209	2	test	test	NOUN
easat-10609	209	3	returned	return	VERB
easat-10609	209	4	a	a	DET
easat-10609	209	5	chi	chi	NOUN
easat-10609	209	6	-	-	PUNCT
easat-10609	209	7	squared	square	VERB
easat-10609	209	8	value	value	NOUN
easat-10609	209	9	of	of	ADP
easat-10609	209	10	63.366	63.366	NUM
easat-10609	209	11	with	with	ADP
easat-10609	209	12	6	6	NUM
easat-10609	209	13	degrees	degree	NOUN
easat-10609	209	14	of	of	ADP
easat-10609	209	15	freedom	freedom	NOUN
easat-10609	209	16	and	and	CCONJ
easat-10609	209	17	a	a	DET
easat-10609	209	18	p	p	NOUN
easat-10609	209	19	-	-	PUNCT
easat-10609	209	20	value	value	NOUN
easat-10609	209	21	of	of	ADP
easat-10609	209	22	9.296e-12	9.296e-12	NOUN
easat-10609	209	23	,	,	PUNCT
easat-10609	209	24	leading	lead	VERB
easat-10609	209	25	us	we	PRON
easat-10609	209	26	to	to	PART
easat-10609	209	27	reject	reject	VERB
easat-10609	209	28	the	the	DET
easat-10609	209	29	null	null	ADJ
easat-10609	209	30	hypothesis	hypothesis	NOUN
easat-10609	209	31	that	that	SCONJ
easat-10609	209	32	the	the	DET
easat-10609	209	33	random	random	ADJ
easat-10609	209	34	effects	effect	NOUN
easat-10609	209	35	model	model	NOUN
easat-10609	209	36	is	be	AUX
easat-10609	209	37	consistent	consistent	ADJ
easat-10609	209	38	.	.	PUNCT
easat-10609	210	1	these	these	DET
easat-10609	210	2	results	result	NOUN
easat-10609	210	3	strongly	strongly	ADV
easat-10609	210	4	support	support	VERB
easat-10609	210	5	the	the	DET
easat-10609	210	6	use	use	NOUN
easat-10609	210	7	of	of	ADP
easat-10609	210	8	a	a	DET
easat-10609	210	9	fixed	fix	VERB
easat-10609	210	10	effects	effect	NOUN
easat-10609	210	11	model	model	NOUN
easat-10609	210	12	for	for	ADP
easat-10609	210	13	our	our	PRON
easat-10609	210	14	analysis	analysis	NOUN
easat-10609	210	15	.	.	PUNCT
easat-10609	211	1	the	the	DET
easat-10609	211	2	fixed	fix	VERB
easat-10609	211	3	effects	effect	NOUN
easat-10609	211	4	model	model	NOUN
easat-10609	211	5	explains	explain	VERB
easat-10609	211	6	approximately	approximately	ADV
easat-10609	211	7	51.7	51.7	NUM
easat-10609	211	8	%	%	NOUN
easat-10609	211	9	of	of	ADP
easat-10609	211	10	the	the	DET
easat-10609	211	11	variance	variance	NOUN
easat-10609	211	12	in	in	ADP
easat-10609	211	13	the	the	DET
easat-10609	211	14	dependent	dependent	ADJ
easat-10609	211	15	variable	variable	NOUN
easat-10609	211	16	,	,	PUNCT
easat-10609	211	17	with	with	ADP
easat-10609	211	18	an	an	DET
easat-10609	211	19	overall	overall	ADJ
easat-10609	211	20	f	f	NOUN
easat-10609	211	21	-	-	PUNCT
easat-10609	211	22	statistic	statistic	NOUN
easat-10609	211	23	of	of	ADP
easat-10609	211	24	39.39	39.39	NUM
easat-10609	211	25	(	(	PUNCT
easat-10609	211	26	p	p	X
easat-10609	211	27	<	<	X
easat-10609	211	28	0.001	0.001	NUM
easat-10609	211	29	)	)	PUNCT
easat-10609	211	30	,	,	PUNCT
easat-10609	211	31	indicating	indicate	VERB
easat-10609	211	32	strong	strong	ADJ
easat-10609	211	33	model	model	NOUN
easat-10609	211	34	significance	significance	NOUN
easat-10609	211	35	.	.	PUNCT
easat-10609	212	1	the	the	DET
easat-10609	212	2	results	result	NOUN
easat-10609	212	3	show	show	VERB
easat-10609	212	4	that	that	SCONJ
easat-10609	212	5	firm	firm	ADJ
easat-10609	212	6	size	size	NOUN
easat-10609	212	7	(	(	PUNCT
easat-10609	212	8	size	size	NOUN
easat-10609	212	9	)	)	PUNCT
easat-10609	212	10	,	,	PUNCT
easat-10609	212	11	erp	erp	NOUN
easat-10609	212	12	adoption	adoption	NOUN
easat-10609	212	13	(	(	PUNCT
easat-10609	212	14	erpa	erpa	NOUN
easat-10609	212	15	)	)	PUNCT
easat-10609	212	16	,	,	PUNCT
easat-10609	212	17	and	and	CCONJ
easat-10609	212	18	digital	digital	ADJ
easat-10609	212	19	tracking	tracking	NOUN
easat-10609	212	20	systems	system	NOUN
easat-10609	212	21	(	(	PUNCT
easat-10609	212	22	dts	dts	NOUN
easat-10609	212	23	)	)	PUNCT
easat-10609	212	24	have	have	VERB
easat-10609	212	25	a	a	DET
easat-10609	212	26	significant	significant	ADJ
easat-10609	212	27	negative	negative	ADJ
easat-10609	212	28	impact	impact	NOUN
easat-10609	212	29	on	on	ADP
easat-10609	212	30	earnings	earning	NOUN
easat-10609	212	31	management	management	NOUN
easat-10609	212	32	.	.	PUNCT
easat-10609	213	1	these	these	DET
easat-10609	213	2	findings	finding	NOUN
easat-10609	213	3	support	support	VERB
easat-10609	213	4	the	the	DET
easat-10609	213	5	hypothesis	hypothesis	NOUN
easat-10609	213	6	that	that	PRON
easat-10609	213	7	digital	digital	ADJ
easat-10609	213	8	scm	scm	PROPN
easat-10609	213	9	tools	tool	NOUN
easat-10609	213	10	and	and	CCONJ
easat-10609	213	11	larger	large	ADJ
easat-10609	213	12	firm	firm	ADJ
easat-10609	213	13	structures	structure	NOUN
easat-10609	213	14	are	be	AUX
easat-10609	213	15	associated	associate	VERB
easat-10609	213	16	with	with	ADP
easat-10609	213	17	more	more	ADV
easat-10609	213	18	conservative	conservative	ADJ
easat-10609	213	19	accounting	accounting	NOUN
easat-10609	213	20	practices	practice	NOUN
easat-10609	213	21	.	.	PUNCT
easat-10609	214	1	to	to	PART
easat-10609	214	2	test	test	VERB
easat-10609	214	3	for	for	ADP
easat-10609	214	4	multicollinearity	multicollinearity	NOUN
easat-10609	214	5	,	,	PUNCT
easat-10609	214	6	we	we	PRON
easat-10609	214	7	calculated	calculate	VERB
easat-10609	214	8	the	the	DET
easat-10609	214	9	variance	variance	NOUN
easat-10609	214	10	inflation	inflation	NOUN
easat-10609	214	11	factor	factor	NOUN
easat-10609	214	12	(	(	PUNCT
easat-10609	214	13	vif	vif	NOUN
easat-10609	214	14	)	)	PUNCT
easat-10609	214	15	and	and	CCONJ
easat-10609	214	16	tolerance	tolerance	NOUN
easat-10609	214	17	values	value	NOUN
easat-10609	214	18	.	.	PUNCT
easat-10609	215	1	as	as	SCONJ
easat-10609	215	2	shown	show	VERB
easat-10609	215	3	in	in	ADP
easat-10609	215	4	table	table	NOUN
easat-10609	215	5	5	5	NUM
easat-10609	215	6	,	,	PUNCT
easat-10609	215	7	all	all	DET
easat-10609	215	8	vifs	vif	NOUN
easat-10609	215	9	are	be	AUX
easat-10609	215	10	below	below	ADP
easat-10609	215	11	the	the	DET
easat-10609	215	12	commonly	commonly	ADV
easat-10609	215	13	accepted	accept	VERB
easat-10609	215	14	threshold	threshold	NOUN
easat-10609	215	15	of	of	ADP
easat-10609	215	16	10	10	NUM
easat-10609	215	17	,	,	PUNCT
easat-10609	215	18	and	and	CCONJ
easat-10609	215	19	tolerance	tolerance	NOUN
easat-10609	215	20	values	value	NOUN
easat-10609	215	21	exceed	exceed	VERB
easat-10609	215	22	0.1	0.1	NUM
easat-10609	215	23	,	,	PUNCT
easat-10609	215	24	indicating	indicate	VERB
easat-10609	215	25	no	no	DET
easat-10609	215	26	significant	significant	ADJ
easat-10609	215	27	multicollinearity	multicollinearity	NOUN
easat-10609	215	28	among	among	ADP
easat-10609	215	29	the	the	DET
easat-10609	215	30	independent	independent	ADJ
easat-10609	215	31	variables	variable	NOUN
easat-10609	215	32	.	.	PUNCT
easat-10609	216	1	1212	1212	NUM
easat-10609	216	2	edelweiss	edelweiss	PROPN
easat-10609	216	3	applied	apply	VERB
easat-10609	216	4	science	science	NOUN
easat-10609	216	5	and	and	CCONJ
easat-10609	216	6	technology	technology	NOUN
easat-10609	216	7	issn	issn	PROPN
easat-10609	216	8	:	:	PUNCT
easat-10609	216	9	2576	2576	NUM
easat-10609	216	10	-	-	SYM
easat-10609	216	11	8484	8484	NUM
easat-10609	216	12	vol	vol	NOUN
easat-10609	216	13	.	.	PROPN
easat-10609	217	1	9	9	NUM
easat-10609	217	2	,	,	PUNCT
easat-10609	217	3	no	no	INTJ
easat-10609	217	4	.	.	NOUN
easat-10609	217	5	10	10	NUM
easat-10609	217	6	:	:	SYM
easat-10609	217	7	1203	1203	NUM
easat-10609	217	8	-	-	SYM
easat-10609	217	9	1315	1315	NUM
easat-10609	217	10	,	,	PUNCT
easat-10609	217	11	2025	2025	NUM
easat-10609	217	12	doi	doi	NOUN
easat-10609	217	13	:	:	PUNCT
easat-10609	217	14	10.55214/2576	10.55214/2576	NUM
easat-10609	217	15	-	-	SYM
easat-10609	217	16	8484.v9i10.10609	8484.v9i10.10609	NUM
easat-10609	217	17	©	©	ADP
easat-10609	217	18	2025	2025	NUM
easat-10609	217	19	by	by	ADP
easat-10609	217	20	the	the	DET
easat-10609	217	21	authors	author	NOUN
easat-10609	217	22	;	;	PUNCT
easat-10609	217	23	licensee	licensee	PROPN
easat-10609	217	24	learning	learn	VERB
easat-10609	217	25	gate	gate	NOUN
easat-10609	217	26	table	table	NOUN
easat-10609	217	27	5	5	NUM
easat-10609	217	28	.	.	PUNCT
easat-10609	218	1	summary	summary	NOUN
easat-10609	218	2	of	of	ADP
easat-10609	218	3	vif	vif	NOUN
easat-10609	218	4	and	and	CCONJ
easat-10609	218	5	tolerance	tolerance	NOUN
easat-10609	218	6	results	result	NOUN
easat-10609	218	7	.	.	PUNCT
easat-10609	219	1	variable	variable	ADJ
easat-10609	219	2	vif	vif	NOUN
easat-10609	219	3	tolerance	tolerance	NOUN
easat-10609	219	4	size	size	NOUN
easat-10609	219	5	1.577	1.577	NUM
easat-10609	219	6	0.634	0.634	NUM
easat-10609	219	7	sect	sect	NOUN
easat-10609	219	8	1.047	1.047	NUM
easat-10609	219	9	0.955	0.955	NUM
easat-10609	219	10	roa	roa	NOUN
easat-10609	219	11	1.041	1.041	NUM
easat-10609	219	12	0.961	0.961	NUM
easat-10609	219	13	erpa	erpa	NOUN
easat-10609	219	14	2.296	2.296	NUM
easat-10609	219	15	0.435	0.435	NUM
easat-10609	219	16	ediu	ediu	NOUN
easat-10609	219	17	2.739	2.739	NUM
easat-10609	219	18	0.365	0.365	NUM
easat-10609	219	19	dts	dts	VERB
easat-10609	219	20	1.113	1.113	NUM
easat-10609	219	21	0.899	0.899	NUM
easat-10609	219	22	however	however	ADV
easat-10609	219	23	,	,	PUNCT
easat-10609	219	24	the	the	DET
easat-10609	219	25	breusch	breusch	VERB
easat-10609	219	26	-	-	PUNCT
easat-10609	219	27	pagan	pagan	ADJ
easat-10609	219	28	test	test	NOUN
easat-10609	219	29	for	for	ADP
easat-10609	219	30	heteroscedasticity	heteroscedasticity	NOUN
easat-10609	219	31	yielded	yield	VERB
easat-10609	219	32	a	a	DET
easat-10609	219	33	p	p	NOUN
easat-10609	219	34	-	-	PUNCT
easat-10609	219	35	value	value	NOUN
easat-10609	219	36	of	of	ADP
easat-10609	219	37	4.26e-06	4.26e-06	NUM
easat-10609	219	38	,	,	PUNCT
easat-10609	219	39	indicating	indicate	VERB
easat-10609	219	40	that	that	SCONJ
easat-10609	219	41	the	the	DET
easat-10609	219	42	residuals	residual	NOUN
easat-10609	219	43	are	be	AUX
easat-10609	219	44	not	not	PART
easat-10609	219	45	homoscedastic	homoscedastic	ADJ
easat-10609	219	46	.	.	PUNCT
easat-10609	220	1	similarly	similarly	ADV
easat-10609	220	2	,	,	PUNCT
easat-10609	220	3	the	the	DET
easat-10609	220	4	breusch	breusch	VERB
easat-10609	220	5	-	-	PUNCT
easat-10609	220	6	godfrey	godfrey	PROPN
easat-10609	220	7	test	test	NOUN
easat-10609	220	8	revealed	reveal	VERB
easat-10609	220	9	serial	serial	ADJ
easat-10609	220	10	correlation	correlation	NOUN
easat-10609	220	11	in	in	ADP
easat-10609	220	12	the	the	DET
easat-10609	220	13	residuals	residual	NOUN
easat-10609	220	14	with	with	ADP
easat-10609	220	15	an	an	DET
easat-10609	220	16	lm	lm	ADJ
easat-10609	220	17	statistic	statistic	NOUN
easat-10609	220	18	of	of	ADP
easat-10609	220	19	57.29	57.29	NUM
easat-10609	220	20	(	(	PUNCT
easat-10609	220	21	p	p	X
easat-10609	220	22	<	<	X
easat-10609	220	23	0.001	0.001	NUM
easat-10609	220	24	)	)	PUNCT
easat-10609	220	25	,	,	PUNCT
easat-10609	220	26	suggesting	suggest	VERB
easat-10609	220	27	the	the	DET
easat-10609	220	28	presence	presence	NOUN
easat-10609	220	29	of	of	ADP
easat-10609	220	30	first	first	ADJ
easat-10609	220	31	-	-	PUNCT
easat-10609	220	32	order	order	NOUN
easat-10609	220	33	autocorrelation	autocorrelation	NOUN
easat-10609	220	34	.	.	PUNCT
easat-10609	221	1	to	to	PART
easat-10609	221	2	address	address	VERB
easat-10609	221	3	these	these	DET
easat-10609	221	4	issues	issue	NOUN
easat-10609	221	5	,	,	PUNCT
easat-10609	221	6	we	we	PRON
easat-10609	221	7	applied	apply	VERB
easat-10609	221	8	driscoll	driscoll	NOUN
easat-10609	221	9	and	and	CCONJ
easat-10609	221	10	kraay	kraay	VERB
easat-10609	222	1	[	[	X
easat-10609	222	2	32	32	NUM
easat-10609	222	3	]	]	PUNCT
easat-10609	222	4	standard	standard	ADJ
easat-10609	222	5	errors	error	NOUN
easat-10609	222	6	to	to	ADP
easat-10609	222	7	the	the	DET
easat-10609	222	8	fixed	fix	VERB
easat-10609	222	9	effects	effect	NOUN
easat-10609	222	10	model	model	NOUN
easat-10609	222	11	.	.	PUNCT
easat-10609	223	1	the	the	DET
easat-10609	223	2	robust	robust	ADJ
easat-10609	223	3	estimates	estimate	NOUN
easat-10609	223	4	reaffirm	reaffirm	VERB
easat-10609	223	5	the	the	DET
easat-10609	223	6	statistical	statistical	ADJ
easat-10609	223	7	significance	significance	NOUN
easat-10609	223	8	of	of	ADP
easat-10609	223	9	key	key	ADJ
easat-10609	223	10	variables	variable	NOUN
easat-10609	223	11	.	.	PUNCT
easat-10609	224	1	table	table	NOUN
easat-10609	224	2	6	6	NUM
easat-10609	224	3	.	.	PUNCT
easat-10609	225	1	summary	summary	NOUN
easat-10609	225	2	of	of	ADP
easat-10609	225	3	driscoll	driscoll	NOUN
easat-10609	225	4	–	–	PUNCT
easat-10609	225	5	kraay	kraay	PROPN
easat-10609	225	6	’s	’s	PART
easat-10609	225	7	test	test	NOUN
easat-10609	225	8	(	(	PUNCT
easat-10609	225	9	correction	correction	NOUN
easat-10609	225	10	for	for	ADP
easat-10609	225	11	standard	standard	ADJ
easat-10609	225	12	errors	error	NOUN
easat-10609	225	13	)	)	PUNCT
easat-10609	225	14	.	.	PUNCT
easat-10609	226	1	variable	variable	ADJ
easat-10609	226	2	estimate	estimate	VERB
easat-10609	226	3	standard	standard	ADJ
easat-10609	226	4	error	error	NOUN
easat-10609	226	5	t	t	NOUN
easat-10609	226	6	value	value	NOUN
easat-10609	226	7	pr(>|t|	pr(>|t|	NOUN
easat-10609	226	8	)	)	PUNCT
easat-10609	226	9	size	size	NOUN
easat-10609	226	10	-0.1448367	-0.1448367	PUNCT
easat-10609	227	1	0.0522146	0.0522146	NUM
easat-10609	227	2	-2.7739	-2.7739	NOUN
easat-10609	228	1	0.0058545	0.0058545	NUM
easat-10609	229	1	*	*	PUNCT
easat-10609	229	2	*	*	PUNCT
easat-10609	229	3	sect	sect	NOUN
easat-10609	229	4	-0.0211335	-0.0211335	NOUN
easat-10609	229	5	0.0233179	0.0233179	NUM
easat-10609	229	6	-0.9063	-0.9063	PUNCT
easat-10609	229	7	0.3654263	0.3654263	NUM
easat-10609	229	8	roa	roa	NOUN
easat-10609	229	9	0.1534979	0.1534979	NUM
easat-10609	229	10	0.1008579	0.1008579	NUM
easat-10609	229	11	1.5219	1.5219	NUM
easat-10609	229	12	0.1289860	0.1289860	NUM
easat-10609	229	13	erpa	erpa	NOUN
easat-10609	229	14	-0.0736116	-0.0736116	NOUN
easat-10609	229	15	0.0089857	0.0089857	NUM
easat-10609	229	16	-8.1921	-8.1921	X
easat-10609	230	1	5.711e-15	5.711e-15	NUM
easat-10609	230	2	*	*	PUNCT
easat-10609	230	3	*	*	PUNCT
easat-10609	230	4	*	*	PUNCT
easat-10609	230	5	ediu	ediu	NOUN
easat-10609	230	6	-0.0018865	-0.0018865	NOUN
easat-10609	230	7	0.0186912	0.0186912	NUM
easat-10609	230	8	-0.1009	-0.1009	NOUN
easat-10609	230	9	0.9196670	0.9196670	NUM
easat-10609	230	10	dts	dts	NOUN
easat-10609	230	11	-0.2420679	-0.2420679	NOUN
easat-10609	230	12	0.0697406	0.0697406	NUM
easat-10609	230	13	-3.4710	-3.4710	VERB
easat-10609	231	1	0.0005875	0.0005875	PRON
easat-10609	231	2	*	*	PUNCT
easat-10609	231	3	*	*	PUNCT
easat-10609	231	4	*	*	PUNCT
easat-10609	231	5	note	note	NOUN
easat-10609	231	6	:	:	PUNCT
easat-10609	231	7	(	(	PUNCT
easat-10609	231	8	*	*	PUNCT
easat-10609	231	9	*	*	PUNCT
easat-10609	231	10	*	*	NOUN
easat-10609	231	11	,	,	PUNCT
easat-10609	231	12	*	*	PUNCT
easat-10609	231	13	*	*	PUNCT
easat-10609	231	14	,	,	PUNCT
easat-10609	231	15	and	and	CCONJ
easat-10609	231	16	*	*	PUNCT
easat-10609	231	17	denote	denote	NOUN
easat-10609	231	18	significance	significance	NOUN
easat-10609	231	19	levels	level	NOUN
easat-10609	231	20	at	at	ADP
easat-10609	231	21	p	p	X
easat-10609	231	22	<	<	X
easat-10609	231	23	0.001	0.001	NUM
easat-10609	231	24	,	,	PUNCT
easat-10609	231	25	p	p	X
easat-10609	231	26	<	<	X
easat-10609	231	27	0.01	0.01	NUM
easat-10609	231	28	,	,	PUNCT
easat-10609	231	29	and	and	CCONJ
easat-10609	231	30	p	p	X
easat-10609	231	31	<	<	X
easat-10609	231	32	0.05	0.05	NUM
easat-10609	231	33	,	,	PUNCT
easat-10609	231	34	respectively	respectively	ADV
easat-10609	231	35	.	.	PUNCT
easat-10609	231	36	)	)	PUNCT
easat-10609	232	1	the	the	DET
easat-10609	232	2	edi	edi	PROPN
easat-10609	232	3	use	use	NOUN
easat-10609	232	4	(	(	PUNCT
easat-10609	232	5	ediu	ediu	NOUN
easat-10609	232	6	)	)	PUNCT
easat-10609	232	7	,	,	PUNCT
easat-10609	232	8	sect	sect	NOUN
easat-10609	232	9	,	,	PUNCT
easat-10609	232	10	and	and	CCONJ
easat-10609	232	11	roa	roa	PROPN
easat-10609	232	12	coefficients	coefficient	NOUN
easat-10609	232	13	remain	remain	VERB
easat-10609	232	14	statistically	statistically	ADV
easat-10609	232	15	insignificant	insignificant	ADJ
easat-10609	232	16	after	after	ADP
easat-10609	232	17	correction	correction	NOUN
easat-10609	232	18	,	,	PUNCT
easat-10609	232	19	while	while	SCONJ
easat-10609	232	20	erp	erp	NOUN
easat-10609	232	21	adoption	adoption	NOUN
easat-10609	232	22	and	and	CCONJ
easat-10609	232	23	digital	digital	ADJ
easat-10609	232	24	tracking	tracking	NOUN
easat-10609	232	25	retain	retain	VERB
easat-10609	232	26	their	their	PRON
easat-10609	232	27	robust	robust	ADJ
easat-10609	232	28	significance	significance	NOUN
easat-10609	232	29	.	.	PUNCT
easat-10609	233	1	accordingly	accordingly	ADV
easat-10609	233	2	,	,	PUNCT
easat-10609	233	3	the	the	DET
easat-10609	233	4	results	result	NOUN
easat-10609	233	5	corrected	correct	VERB
easat-10609	233	6	for	for	ADP
easat-10609	233	7	heteroscedasticity	heteroscedasticity	NOUN
easat-10609	233	8	and	and	CCONJ
easat-10609	233	9	autocorrelation	autocorrelation	NOUN
easat-10609	233	10	largely	largely	ADV
easat-10609	233	11	reinforce	reinforce	VERB
easat-10609	233	12	the	the	DET
easat-10609	233	13	initial	initial	ADJ
easat-10609	233	14	findings	finding	NOUN
easat-10609	233	15	obtained	obtain	VERB
easat-10609	233	16	before	before	ADP
easat-10609	233	17	adjusting	adjust	VERB
easat-10609	233	18	the	the	DET
easat-10609	233	19	standard	standard	ADJ
easat-10609	233	20	errors	error	NOUN
easat-10609	233	21	.	.	PUNCT
easat-10609	234	1	the	the	DET
easat-10609	234	2	next	next	ADJ
easat-10609	234	3	step	step	NOUN
easat-10609	234	4	is	be	AUX
easat-10609	234	5	to	to	PART
easat-10609	234	6	interpret	interpret	VERB
easat-10609	234	7	and	and	CCONJ
easat-10609	234	8	contextualize	contextualize	VERB
easat-10609	234	9	these	these	DET
easat-10609	234	10	results	result	NOUN
easat-10609	234	11	in	in	ADP
easat-10609	234	12	relation	relation	NOUN
easat-10609	234	13	to	to	ADP
easat-10609	234	14	the	the	DET
easat-10609	234	15	existing	exist	VERB
easat-10609	234	16	literature	literature	NOUN
easat-10609	234	17	.	.	PUNCT
easat-10609	235	1	5	5	X
easat-10609	235	2	.	.	X
easat-10609	235	3	discussion	discussion	NOUN
easat-10609	235	4	the	the	DET
easat-10609	235	5	empirical	empirical	ADJ
easat-10609	235	6	results	result	NOUN
easat-10609	235	7	of	of	ADP
easat-10609	235	8	our	our	PRON
easat-10609	235	9	study	study	NOUN
easat-10609	235	10	confirm	confirm	VERB
easat-10609	235	11	that	that	SCONJ
easat-10609	235	12	the	the	DET
easat-10609	235	13	digitalization	digitalization	NOUN
easat-10609	235	14	of	of	ADP
easat-10609	235	15	information	information	NOUN
easat-10609	235	16	flows	flow	VERB
easat-10609	235	17	within	within	ADP
easat-10609	235	18	supply	supply	NOUN
easat-10609	235	19	chain	chain	NOUN
easat-10609	235	20	management	management	NOUN
easat-10609	235	21	(	(	PUNCT
easat-10609	235	22	scm	scm	PROPN
easat-10609	235	23	)	)	PUNCT
easat-10609	235	24	significantly	significantly	ADV
easat-10609	235	25	influences	influence	VERB
easat-10609	235	26	earnings	earning	NOUN
easat-10609	235	27	management	management	NOUN
easat-10609	235	28	practices	practice	NOUN
easat-10609	235	29	among	among	ADP
easat-10609	235	30	moroccan	moroccan	ADJ
easat-10609	235	31	listed	list	VERB
easat-10609	235	32	companies	company	NOUN
easat-10609	235	33	.	.	PUNCT
easat-10609	236	1	in	in	ADP
easat-10609	236	2	particular	particular	ADJ
easat-10609	236	3	,	,	PUNCT
easat-10609	236	4	the	the	DET
easat-10609	236	5	adoption	adoption	NOUN
easat-10609	236	6	of	of	ADP
easat-10609	236	7	erp	erp	PROPN
easat-10609	236	8	systems	system	NOUN
easat-10609	236	9	and	and	CCONJ
easat-10609	236	10	digital	digital	ADJ
easat-10609	236	11	tracking	tracking	NOUN
easat-10609	236	12	technologies	technology	NOUN
easat-10609	236	13	appears	appear	VERB
easat-10609	236	14	to	to	PART
easat-10609	236	15	have	have	VERB
easat-10609	236	16	a	a	DET
easat-10609	236	17	statistically	statistically	ADV
easat-10609	236	18	significant	significant	ADJ
easat-10609	236	19	and	and	CCONJ
easat-10609	236	20	negative	negative	ADJ
easat-10609	236	21	effect	effect	NOUN
easat-10609	236	22	on	on	ADP
easat-10609	236	23	the	the	DET
easat-10609	236	24	extent	extent	NOUN
easat-10609	236	25	of	of	ADP
easat-10609	236	26	discretionary	discretionary	ADJ
easat-10609	236	27	accruals	accrual	NOUN
easat-10609	236	28	,	,	PUNCT
easat-10609	236	29	even	even	ADV
easat-10609	236	30	after	after	ADP
easat-10609	236	31	correcting	correct	VERB
easat-10609	236	32	for	for	ADP
easat-10609	236	33	heteroscedasticity	heteroscedasticity	NOUN
easat-10609	236	34	and	and	CCONJ
easat-10609	236	35	autocorrelation	autocorrelation	NOUN
easat-10609	236	36	.	.	PUNCT
easat-10609	237	1	this	this	DET
easat-10609	237	2	observation	observation	NOUN
easat-10609	237	3	aligns	align	VERB
easat-10609	237	4	with	with	ADP
easat-10609	237	5	several	several	ADJ
easat-10609	237	6	theoretical	theoretical	ADJ
easat-10609	237	7	frameworks	framework	NOUN
easat-10609	237	8	previously	previously	ADV
easat-10609	237	9	mobilized	mobilize	VERB
easat-10609	237	10	.	.	PUNCT
easat-10609	238	1	5.1	5.1	NUM
easat-10609	238	2	.	.	PUNCT
easat-10609	238	3	erp	erp	PROPN
easat-10609	238	4	adoption	adoption	NOUN
easat-10609	238	5	and	and	CCONJ
easat-10609	238	6	reduced	reduce	VERB
easat-10609	238	7	earnings	earning	NOUN
easat-10609	238	8	management	management	NOUN
easat-10609	238	9	the	the	DET
easat-10609	238	10	negative	negative	ADJ
easat-10609	238	11	and	and	CCONJ
easat-10609	238	12	highly	highly	ADV
easat-10609	238	13	significant	significant	ADJ
easat-10609	238	14	coefficient	coefficient	NOUN
easat-10609	238	15	of	of	ADP
easat-10609	238	16	the	the	DET
easat-10609	238	17	erp	erp	PROPN
easat-10609	238	18	variable	variable	NOUN
easat-10609	238	19	confirms	confirm	VERB
easat-10609	238	20	hypothesis	hypothesis	NOUN
easat-10609	238	21	h1	h1	NOUN
easat-10609	238	22	and	and	CCONJ
easat-10609	238	23	corroborates	corroborate	VERB
easat-10609	238	24	the	the	DET
easat-10609	238	25	agency	agency	NOUN
easat-10609	238	26	theory	theory	NOUN
easat-10609	238	27	perspective	perspective	NOUN
easat-10609	238	28	[	[	X
easat-10609	238	29	5	5	NUM
easat-10609	238	30	,	,	PUNCT
easat-10609	238	31	6	6	NUM
easat-10609	238	32	]	]	PUNCT
easat-10609	238	33	.	.	PUNCT
easat-10609	239	1	by	by	ADP
easat-10609	239	2	integrating	integrate	VERB
easat-10609	239	3	logistics	logistic	NOUN
easat-10609	239	4	,	,	PUNCT
easat-10609	239	5	accounting	accounting	NOUN
easat-10609	239	6	,	,	PUNCT
easat-10609	239	7	and	and	CCONJ
easat-10609	239	8	operational	operational	ADJ
easat-10609	239	9	data	datum	NOUN
easat-10609	239	10	into	into	ADP
easat-10609	239	11	a	a	DET
easat-10609	239	12	single	single	ADJ
easat-10609	239	13	system	system	NOUN
easat-10609	239	14	,	,	PUNCT
easat-10609	239	15	erp	erp	PROPN
easat-10609	239	16	software	software	NOUN
easat-10609	239	17	reduces	reduce	VERB
easat-10609	239	18	informational	informational	ADJ
easat-10609	239	19	asymmetries	asymmetry	NOUN
easat-10609	239	20	and	and	CCONJ
easat-10609	239	21	limits	limit	VERB
easat-10609	239	22	managers	manager	NOUN
easat-10609	239	23	’	’	PART
easat-10609	239	24	ability	ability	NOUN
easat-10609	239	25	to	to	PART
easat-10609	239	26	manipulate	manipulate	VERB
easat-10609	239	27	financial	financial	ADJ
easat-10609	239	28	statements	statement	NOUN
easat-10609	239	29	.	.	PUNCT
easat-10609	240	1	this	this	DET
easat-10609	240	2	result	result	NOUN
easat-10609	240	3	is	be	AUX
easat-10609	240	4	consistent	consistent	ADJ
easat-10609	240	5	with	with	ADP
easat-10609	240	6	previous	previous	ADJ
easat-10609	240	7	findings	finding	NOUN
easat-10609	240	8	from	from	ADP
easat-10609	240	9	kumar	kumar	PROPN
easat-10609	240	10	et	et	PROPN
easat-10609	240	11	al	al	PROPN
easat-10609	240	12	.	.	PUNCT
easat-10609	241	1	[	[	X
easat-10609	241	2	14	14	NUM
easat-10609	241	3	]	]	PUNCT
easat-10609	241	4	and	and	CCONJ
easat-10609	241	5	alnoukari	alnoukari	PROPN
easat-10609	241	6	et	et	PROPN
easat-10609	241	7	al	al	PROPN
easat-10609	241	8	.	.	PUNCT
easat-10609	242	1	[	[	X
easat-10609	242	2	12	12	NUM
easat-10609	242	3	]	]	PUNCT
easat-10609	242	4	,	,	PUNCT
easat-10609	242	5	which	which	PRON
easat-10609	242	6	underline	underline	VERB
easat-10609	242	7	the	the	DET
easat-10609	242	8	internal	internal	ADJ
easat-10609	242	9	control	control	NOUN
easat-10609	242	10	and	and	CCONJ
easat-10609	242	11	coordination	coordination	NOUN
easat-10609	242	12	benefits	benefit	NOUN
easat-10609	242	13	of	of	ADP
easat-10609	242	14	erp	erp	PROPN
easat-10609	242	15	systems	system	NOUN
easat-10609	242	16	in	in	ADP
easat-10609	242	17	constraining	constrain	VERB
easat-10609	242	18	earnings	earning	NOUN
easat-10609	242	19	management	management	NOUN
easat-10609	242	20	.	.	PUNCT
easat-10609	243	1	from	from	ADP
easat-10609	243	2	a	a	DET
easat-10609	243	3	signaling	signal	VERB
easat-10609	243	4	theory	theory	NOUN
easat-10609	243	5	perspective	perspective	NOUN
easat-10609	243	6	,	,	PUNCT
easat-10609	243	7	erp	erp	PROPN
easat-10609	243	8	adoption	adoption	NOUN
easat-10609	243	9	may	may	AUX
easat-10609	243	10	also	also	ADV
easat-10609	243	11	serve	serve	VERB
easat-10609	243	12	as	as	ADP
easat-10609	243	13	a	a	DET
easat-10609	243	14	credible	credible	ADJ
easat-10609	243	15	signal	signal	NOUN
easat-10609	243	16	of	of	ADP
easat-10609	243	17	financial	financial	ADJ
easat-10609	243	18	discipline	discipline	NOUN
easat-10609	243	19	and	and	CCONJ
easat-10609	243	20	transparency	transparency	NOUN
easat-10609	243	21	,	,	PUNCT
easat-10609	243	22	especially	especially	ADV
easat-10609	243	23	in	in	ADP
easat-10609	243	24	emerging	emerge	VERB
easat-10609	243	25	markets	market	NOUN
easat-10609	243	26	where	where	SCONJ
easat-10609	243	27	external	external	ADJ
easat-10609	243	28	trust	trust	NOUN
easat-10609	243	29	mechanisms	mechanism	NOUN
easat-10609	243	30	are	be	AUX
easat-10609	243	31	limited	limit	VERB
easat-10609	243	32	[	[	PUNCT
easat-10609	243	33	9	9	NUM
easat-10609	243	34	,	,	PUNCT
easat-10609	243	35	21	21	NUM
easat-10609	243	36	]	]	PUNCT
easat-10609	243	37	.	.	PUNCT
easat-10609	244	1	the	the	DET
easat-10609	244	2	observed	observe	VERB
easat-10609	244	3	negative	negative	ADJ
easat-10609	244	4	association	association	NOUN
easat-10609	244	5	confirms	confirm	VERB
easat-10609	244	6	that	that	SCONJ
easat-10609	244	7	firms	firm	NOUN
easat-10609	244	8	leveraging	leverage	VERB
easat-10609	244	9	erp	erp	NOUN
easat-10609	244	10	systems	system	NOUN
easat-10609	244	11	not	not	PART
easat-10609	244	12	only	only	ADV
easat-10609	244	13	improve	improve	VERB
easat-10609	244	14	operational	operational	ADJ
easat-10609	244	15	performance	performance	NOUN
easat-10609	244	16	but	but	CCONJ
easat-10609	244	17	also	also	ADV
easat-10609	244	18	reinforce	reinforce	VERB
easat-10609	244	19	the	the	DET
easat-10609	244	20	credibility	credibility	NOUN
easat-10609	244	21	of	of	ADP
easat-10609	244	22	their	their	PRON
easat-10609	244	23	financial	financial	ADJ
easat-10609	244	24	reporting	reporting	NOUN
easat-10609	244	25	.	.	PUNCT
easat-10609	245	1	1213	1213	NUM
easat-10609	245	2	edelweiss	edelweiss	PROPN
easat-10609	245	3	applied	apply	VERB
easat-10609	245	4	science	science	NOUN
easat-10609	245	5	and	and	CCONJ
easat-10609	245	6	technology	technology	NOUN
easat-10609	245	7	issn	issn	PROPN
easat-10609	245	8	:	:	PUNCT
easat-10609	245	9	2576	2576	NUM
easat-10609	245	10	-	-	SYM
easat-10609	245	11	8484	8484	NUM
easat-10609	245	12	vol	vol	NOUN
easat-10609	245	13	.	.	PROPN
easat-10609	246	1	9	9	NUM
easat-10609	246	2	,	,	PUNCT
easat-10609	246	3	no	no	INTJ
easat-10609	246	4	.	.	NOUN
easat-10609	246	5	10	10	NUM
easat-10609	246	6	:	:	SYM
easat-10609	246	7	1203	1203	NUM
easat-10609	246	8	-	-	SYM
easat-10609	246	9	1315	1315	NUM
easat-10609	246	10	,	,	PUNCT
easat-10609	246	11	2025	2025	NUM
easat-10609	246	12	doi	doi	NOUN
easat-10609	246	13	:	:	PUNCT
easat-10609	246	14	10.55214/2576	10.55214/2576	NUM
easat-10609	246	15	-	-	SYM
easat-10609	246	16	8484.v9i10.10609	8484.v9i10.10609	NUM
easat-10609	246	17	©	©	ADP
easat-10609	246	18	2025	2025	NUM
easat-10609	246	19	by	by	ADP
easat-10609	246	20	the	the	DET
easat-10609	246	21	authors	author	NOUN
easat-10609	246	22	;	;	PUNCT
easat-10609	246	23	licensee	licensee	PROPN
easat-10609	246	24	learning	learning	NOUN
easat-10609	246	25	gate	gate	NOUN
easat-10609	246	26	5.2	5.2	NUM
easat-10609	246	27	.	.	PUNCT
easat-10609	247	1	digital	digital	ADJ
easat-10609	247	2	tracking	tracking	NOUN
easat-10609	247	3	systems	system	NOUN
easat-10609	247	4	and	and	CCONJ
easat-10609	247	5	accounting	accounting	NOUN
easat-10609	247	6	transparency	transparency	NOUN
easat-10609	247	7	the	the	DET
easat-10609	247	8	significant	significant	ADJ
easat-10609	247	9	negative	negative	ADJ
easat-10609	247	10	coefficient	coefficient	NOUN
easat-10609	247	11	associated	associate	VERB
easat-10609	247	12	with	with	ADP
easat-10609	247	13	dts	dt	NOUN
easat-10609	247	14	validates	validate	VERB
easat-10609	247	15	hypothesis	hypothesis	NOUN
easat-10609	247	16	h3	h3	NOUN
easat-10609	247	17	.	.	PUNCT
easat-10609	248	1	technologies	technology	NOUN
easat-10609	248	2	such	such	ADJ
easat-10609	248	3	as	as	ADP
easat-10609	248	4	rfid	rfid	NOUN
easat-10609	248	5	,	,	PUNCT
easat-10609	248	6	iot	iot	NOUN
easat-10609	248	7	,	,	PUNCT
easat-10609	248	8	or	or	CCONJ
easat-10609	248	9	blockchain	blockchain	PROPN
easat-10609	248	10	introduce	introduce	VERB
easat-10609	248	11	traceability	traceability	NOUN
easat-10609	248	12	and	and	CCONJ
easat-10609	248	13	real	real	ADJ
easat-10609	248	14	-	-	PUNCT
easat-10609	248	15	time	time	NOUN
easat-10609	248	16	monitoring	monitoring	NOUN
easat-10609	248	17	capabilities	capability	NOUN
easat-10609	248	18	into	into	ADP
easat-10609	248	19	logistics	logistic	NOUN
easat-10609	248	20	operations	operation	NOUN
easat-10609	248	21	,	,	PUNCT
easat-10609	248	22	making	make	VERB
easat-10609	248	23	it	it	PRON
easat-10609	248	24	more	more	ADV
easat-10609	248	25	difficult	difficult	ADJ
easat-10609	248	26	for	for	SCONJ
easat-10609	248	27	managers	manager	NOUN
easat-10609	248	28	to	to	PART
easat-10609	248	29	justify	justify	VERB
easat-10609	248	30	artificial	artificial	ADJ
easat-10609	248	31	adjustments	adjustment	NOUN
easat-10609	248	32	to	to	ADP
easat-10609	248	33	revenues	revenue	NOUN
easat-10609	248	34	or	or	CCONJ
easat-10609	248	35	expenses	expense	NOUN
easat-10609	248	36	.	.	PUNCT
easat-10609	249	1	these	these	DET
easat-10609	249	2	findings	finding	NOUN
easat-10609	249	3	echo	echo	VERB
easat-10609	249	4	the	the	DET
easat-10609	249	5	transparency	transparency	NOUN
easat-10609	249	6	theory	theory	NOUN
easat-10609	249	7	[	[	X
easat-10609	249	8	4	4	NUM
easat-10609	249	9	]	]	PUNCT
easat-10609	249	10	and	and	CCONJ
easat-10609	249	11	institutional	institutional	ADJ
easat-10609	249	12	theory	theory	NOUN
easat-10609	249	13	[	[	X
easat-10609	249	14	7	7	X
easat-10609	249	15	]	]	X
easat-10609	249	16	both	both	PRON
easat-10609	249	17	of	of	ADP
easat-10609	249	18	which	which	PRON
easat-10609	249	19	suggest	suggest	VERB
easat-10609	249	20	that	that	SCONJ
easat-10609	249	21	greater	great	ADJ
easat-10609	249	22	operational	operational	ADJ
easat-10609	249	23	visibility	visibility	NOUN
easat-10609	249	24	and	and	CCONJ
easat-10609	249	25	normative	normative	ADJ
easat-10609	249	26	pressure	pressure	NOUN
easat-10609	249	27	toward	toward	ADP
easat-10609	249	28	digital	digital	ADJ
easat-10609	249	29	transformation	transformation	NOUN
easat-10609	249	30	improve	improve	VERB
easat-10609	249	31	the	the	DET
easat-10609	249	32	verifiability	verifiability	NOUN
easat-10609	249	33	of	of	ADP
easat-10609	249	34	accounting	accounting	NOUN
easat-10609	249	35	practices	practice	NOUN
easat-10609	249	36	.	.	PUNCT
easat-10609	250	1	digital	digital	ADJ
easat-10609	250	2	tracking	tracking	NOUN
easat-10609	250	3	tools	tool	NOUN
easat-10609	250	4	act	act	VERB
easat-10609	250	5	as	as	ADP
easat-10609	250	6	internal	internal	ADJ
easat-10609	250	7	deterrents	deterrent	NOUN
easat-10609	250	8	to	to	ADP
easat-10609	250	9	earnings	earning	NOUN
easat-10609	250	10	manipulation	manipulation	NOUN
easat-10609	250	11	,	,	PUNCT
easat-10609	250	12	particularly	particularly	ADV
easat-10609	250	13	when	when	SCONJ
easat-10609	250	14	scm	scm	PROPN
easat-10609	250	15	and	and	CCONJ
easat-10609	250	16	accounting	accounting	NOUN
easat-10609	250	17	systems	system	NOUN
easat-10609	250	18	are	be	AUX
easat-10609	250	19	integrated	integrate	VERB
easat-10609	250	20	,	,	PUNCT
easat-10609	250	21	as	as	SCONJ
easat-10609	250	22	highlighted	highlight	VERB
easat-10609	250	23	by	by	ADP
easat-10609	250	24	yu	yu	PROPN
easat-10609	250	25	et	et	PROPN
easat-10609	250	26	al	al	PROPN
easat-10609	250	27	.	.	PUNCT
easat-10609	251	1	[	[	X
easat-10609	251	2	10	10	NUM
easat-10609	251	3	]	]	PUNCT
easat-10609	251	4	and	and	CCONJ
easat-10609	251	5	wang	wang	PROPN
easat-10609	251	6	et	et	PROPN
easat-10609	251	7	al	al	PROPN
easat-10609	251	8	.	.	PUNCT
easat-10609	252	1	[	[	X
easat-10609	252	2	16	16	NUM
easat-10609	252	3	]	]	PUNCT
easat-10609	252	4	.	.	PUNCT
easat-10609	253	1	in	in	ADP
easat-10609	253	2	this	this	DET
easat-10609	253	3	sense	sense	NOUN
easat-10609	253	4	,	,	PUNCT
easat-10609	253	5	scm	scm	PROPN
easat-10609	253	6	digitalization	digitalization	NOUN
easat-10609	253	7	fosters	foster	VERB
easat-10609	253	8	not	not	PART
easat-10609	253	9	only	only	ADV
easat-10609	253	10	logistical	logistical	ADJ
easat-10609	253	11	agility	agility	NOUN
easat-10609	253	12	but	but	CCONJ
easat-10609	253	13	also	also	ADV
easat-10609	253	14	accounting	account	VERB
easat-10609	253	15	discipline	discipline	NOUN
easat-10609	253	16	.	.	PUNCT
easat-10609	254	1	5.3	5.3	NUM
easat-10609	254	2	.	.	PUNCT
easat-10609	255	1	edi	edi	NOUN
easat-10609	255	2	use	use	NOUN
easat-10609	255	3	:	:	PUNCT
easat-10609	255	4	no	no	DET
easat-10609	255	5	significant	significant	ADJ
easat-10609	255	6	effect	effect	NOUN
easat-10609	255	7	contrary	contrary	ADJ
easat-10609	255	8	to	to	ADP
easat-10609	255	9	hypothesis	hypothesis	NOUN
easat-10609	255	10	h2	h2	NOUN
easat-10609	255	11	,	,	PUNCT
easat-10609	255	12	the	the	DET
easat-10609	255	13	edi	edi	PROPN
easat-10609	255	14	variable	variable	NOUN
easat-10609	255	15	did	do	AUX
easat-10609	255	16	not	not	PART
easat-10609	255	17	exhibit	exhibit	VERB
easat-10609	255	18	a	a	DET
easat-10609	255	19	statistically	statistically	ADV
easat-10609	255	20	significant	significant	ADJ
easat-10609	255	21	relationship	relationship	NOUN
easat-10609	255	22	with	with	ADP
easat-10609	255	23	earnings	earning	NOUN
easat-10609	255	24	management	management	NOUN
easat-10609	255	25	after	after	ADP
easat-10609	255	26	correction	correction	NOUN
easat-10609	255	27	for	for	ADP
easat-10609	255	28	heteroscedasticity	heteroscedasticity	NOUN
easat-10609	255	29	.	.	PUNCT
easat-10609	256	1	while	while	SCONJ
easat-10609	256	2	bivariate	bivariate	ADJ
easat-10609	256	3	correlations	correlation	NOUN
easat-10609	256	4	suggested	suggest	VERB
easat-10609	256	5	a	a	DET
easat-10609	256	6	negative	negative	ADJ
easat-10609	256	7	association	association	NOUN
easat-10609	256	8	,	,	PUNCT
easat-10609	256	9	this	this	DET
easat-10609	256	10	effect	effect	NOUN
easat-10609	256	11	disappears	disappear	VERB
easat-10609	256	12	in	in	ADP
easat-10609	256	13	the	the	DET
easat-10609	256	14	multivariate	multivariate	NOUN
easat-10609	256	15	model	model	NOUN
easat-10609	256	16	.	.	PUNCT
easat-10609	257	1	one	one	NUM
easat-10609	257	2	possible	possible	ADJ
easat-10609	257	3	explanation	explanation	NOUN
easat-10609	257	4	is	be	AUX
easat-10609	257	5	that	that	SCONJ
easat-10609	257	6	edi	edi	PROPN
easat-10609	257	7	use	use	NOUN
easat-10609	257	8	varies	vary	VERB
easat-10609	257	9	widely	widely	ADV
easat-10609	257	10	in	in	ADP
easat-10609	257	11	scope	scope	NOUN
easat-10609	257	12	and	and	CCONJ
easat-10609	257	13	sophistication	sophistication	NOUN
easat-10609	257	14	,	,	PUNCT
easat-10609	257	15	and	and	CCONJ
easat-10609	257	16	partial	partial	ADJ
easat-10609	257	17	implementation	implementation	NOUN
easat-10609	257	18	(	(	PUNCT
easat-10609	257	19	e.g.	e.g.	ADV
easat-10609	257	20	,	,	PUNCT
easat-10609	257	21	with	with	ADP
easat-10609	257	22	only	only	ADV
easat-10609	257	23	a	a	DET
easat-10609	257	24	few	few	ADJ
easat-10609	257	25	suppliers	supplier	NOUN
easat-10609	257	26	)	)	PUNCT
easat-10609	257	27	may	may	AUX
easat-10609	257	28	not	not	PART
easat-10609	257	29	be	be	AUX
easat-10609	257	30	sufficient	sufficient	ADJ
easat-10609	257	31	to	to	PART
easat-10609	257	32	constrain	constrain	VERB
easat-10609	257	33	earnings	earning	NOUN
easat-10609	257	34	management	management	NOUN
easat-10609	257	35	behavior	behavior	NOUN
easat-10609	257	36	.	.	PUNCT
easat-10609	258	1	alternatively	alternatively	ADV
easat-10609	258	2	,	,	PUNCT
easat-10609	258	3	edi	edi	PROPN
easat-10609	258	4	’s	’s	PART
easat-10609	258	5	primary	primary	ADJ
easat-10609	258	6	benefits	benefit	NOUN
easat-10609	258	7	may	may	AUX
easat-10609	258	8	reside	reside	VERB
easat-10609	258	9	more	more	ADV
easat-10609	258	10	in	in	ADP
easat-10609	258	11	external	external	ADJ
easat-10609	258	12	operational	operational	ADJ
easat-10609	258	13	efficiency	efficiency	NOUN
easat-10609	258	14	than	than	ADP
easat-10609	258	15	in	in	ADP
easat-10609	258	16	internal	internal	ADJ
easat-10609	258	17	financial	financial	ADJ
easat-10609	258	18	governance	governance	NOUN
easat-10609	258	19	.	.	PUNCT
easat-10609	259	1	these	these	DET
easat-10609	259	2	mixed	mixed	ADJ
easat-10609	259	3	results	result	NOUN
easat-10609	259	4	reflect	reflect	VERB
easat-10609	259	5	those	those	PRON
easat-10609	259	6	of	of	ADP
easat-10609	259	7	galal	galal	PROPN
easat-10609	259	8	and	and	CCONJ
easat-10609	259	9	abdel	abdel	PROPN
easat-10609	259	10	moneim	moneim	PROPN
easat-10609	260	1	[	[	X
easat-10609	260	2	15	15	NUM
easat-10609	260	3	]	]	PUNCT
easat-10609	260	4	who	who	PRON
easat-10609	260	5	emphasize	emphasize	VERB
easat-10609	260	6	that	that	SCONJ
easat-10609	260	7	edi	edi	PROPN
easat-10609	260	8	's	's	PART
easat-10609	260	9	performance	performance	NOUN
easat-10609	260	10	depends	depend	VERB
easat-10609	260	11	on	on	ADP
easat-10609	260	12	its	its	PRON
easat-10609	260	13	degree	degree	NOUN
easat-10609	260	14	of	of	ADP
easat-10609	260	15	integration	integration	NOUN
easat-10609	260	16	and	and	CCONJ
easat-10609	260	17	the	the	DET
easat-10609	260	18	quality	quality	NOUN
easat-10609	260	19	of	of	ADP
easat-10609	260	20	interorganizational	interorganizational	ADJ
easat-10609	260	21	relationships	relationship	NOUN
easat-10609	260	22	.	.	PUNCT
easat-10609	261	1	5.4	5.4	NUM
easat-10609	261	2	.	.	PUNCT
easat-10609	262	1	control	control	NOUN
easat-10609	262	2	variables	variable	NOUN
easat-10609	262	3	and	and	CCONJ
easat-10609	262	4	structural	structural	ADJ
easat-10609	262	5	effects	effect	NOUN
easat-10609	262	6	firm	firm	ADJ
easat-10609	262	7	size	size	NOUN
easat-10609	262	8	(	(	PUNCT
easat-10609	262	9	size	size	NOUN
easat-10609	262	10	)	)	PUNCT
easat-10609	262	11	shows	show	VERB
easat-10609	262	12	a	a	DET
easat-10609	262	13	consistently	consistently	ADV
easat-10609	262	14	significant	significant	ADJ
easat-10609	262	15	and	and	CCONJ
easat-10609	262	16	negative	negative	ADJ
easat-10609	262	17	relationship	relationship	NOUN
easat-10609	262	18	with	with	ADP
easat-10609	262	19	discretionary	discretionary	ADJ
easat-10609	262	20	accruals	accrual	NOUN
easat-10609	262	21	,	,	PUNCT
easat-10609	262	22	in	in	ADP
easat-10609	262	23	line	line	NOUN
easat-10609	262	24	with	with	ADP
easat-10609	262	25	prior	prior	ADJ
easat-10609	262	26	studies	study	NOUN
easat-10609	262	27	[	[	X
easat-10609	262	28	3	3	NUM
easat-10609	262	29	]	]	PUNCT
easat-10609	262	30	.	.	PUNCT
easat-10609	263	1	this	this	PRON
easat-10609	263	2	confirms	confirm	VERB
easat-10609	263	3	that	that	SCONJ
easat-10609	263	4	larger	large	ADJ
easat-10609	263	5	firms	firm	NOUN
easat-10609	263	6	,	,	PUNCT
easat-10609	263	7	due	due	ADP
easat-10609	263	8	to	to	ADP
easat-10609	263	9	greater	great	ADJ
easat-10609	263	10	public	public	ADJ
easat-10609	263	11	scrutiny	scrutiny	NOUN
easat-10609	263	12	and	and	CCONJ
easat-10609	263	13	regulatory	regulatory	ADJ
easat-10609	263	14	oversight	oversight	NOUN
easat-10609	263	15	,	,	PUNCT
easat-10609	263	16	are	be	AUX
easat-10609	263	17	less	less	ADV
easat-10609	263	18	likely	likely	ADJ
easat-10609	263	19	to	to	PART
easat-10609	263	20	manipulate	manipulate	VERB
easat-10609	263	21	earnings	earning	NOUN
easat-10609	263	22	.	.	PUNCT
easat-10609	264	1	the	the	DET
easat-10609	264	2	industry	industry	NOUN
easat-10609	264	3	sector	sector	NOUN
easat-10609	264	4	(	(	PUNCT
easat-10609	264	5	sect	sect	NOUN
easat-10609	264	6	)	)	PUNCT
easat-10609	264	7	variable	variable	NOUN
easat-10609	264	8	,	,	PUNCT
easat-10609	264	9	while	while	SCONJ
easat-10609	264	10	significant	significant	ADJ
easat-10609	264	11	in	in	ADP
easat-10609	264	12	the	the	DET
easat-10609	264	13	robust	robust	ADJ
easat-10609	264	14	model	model	NOUN
easat-10609	264	15	,	,	PUNCT
easat-10609	264	16	shows	show	VERB
easat-10609	264	17	a	a	DET
easat-10609	264	18	weak	weak	ADJ
easat-10609	264	19	effect	effect	NOUN
easat-10609	264	20	,	,	PUNCT
easat-10609	264	21	suggesting	suggest	VERB
easat-10609	264	22	that	that	SCONJ
easat-10609	264	23	sectoral	sectoral	ADJ
easat-10609	264	24	affiliation	affiliation	NOUN
easat-10609	264	25	plays	play	VERB
easat-10609	264	26	a	a	DET
easat-10609	264	27	limited	limited	ADJ
easat-10609	264	28	role	role	NOUN
easat-10609	264	29	in	in	ADP
easat-10609	264	30	shaping	shape	VERB
easat-10609	264	31	earnings	earning	NOUN
easat-10609	264	32	management	management	NOUN
easat-10609	264	33	behavior	behavior	NOUN
easat-10609	264	34	.	.	PUNCT
easat-10609	265	1	roa	roa	PROPN
easat-10609	265	2	,	,	PUNCT
easat-10609	265	3	as	as	ADP
easat-10609	265	4	a	a	DET
easat-10609	265	5	proxy	proxy	NOUN
easat-10609	265	6	for	for	ADP
easat-10609	265	7	financial	financial	ADJ
easat-10609	265	8	performance	performance	NOUN
easat-10609	265	9	,	,	PUNCT
easat-10609	265	10	is	be	AUX
easat-10609	265	11	not	not	PART
easat-10609	265	12	significant	significant	ADJ
easat-10609	265	13	,	,	PUNCT
easat-10609	265	14	implying	imply	VERB
easat-10609	265	15	that	that	DET
easat-10609	265	16	profitability	profitability	NOUN
easat-10609	265	17	alone	alone	ADV
easat-10609	265	18	is	be	AUX
easat-10609	265	19	not	not	PART
easat-10609	265	20	a	a	DET
easat-10609	265	21	sufficient	sufficient	ADJ
easat-10609	265	22	deterrent	deterrent	NOUN
easat-10609	265	23	against	against	ADP
easat-10609	265	24	earnings	earning	NOUN
easat-10609	265	25	manipulation	manipulation	NOUN
easat-10609	265	26	in	in	ADP
easat-10609	265	27	this	this	DET
easat-10609	265	28	context	context	NOUN
easat-10609	265	29	.	.	PUNCT
easat-10609	266	1	6	6	X
easat-10609	266	2	.	.	X
easat-10609	266	3	conclusion	conclusion	NOUN
easat-10609	266	4	this	this	DET
easat-10609	266	5	study	study	NOUN
easat-10609	266	6	provides	provide	VERB
easat-10609	266	7	empirical	empirical	ADJ
easat-10609	266	8	evidence	evidence	NOUN
easat-10609	266	9	that	that	SCONJ
easat-10609	266	10	the	the	DET
easat-10609	266	11	digitalization	digitalization	NOUN
easat-10609	266	12	of	of	ADP
easat-10609	266	13	supply	supply	NOUN
easat-10609	266	14	chain	chain	NOUN
easat-10609	266	15	information	information	NOUN
easat-10609	266	16	flows	flow	NOUN
easat-10609	266	17	plays	play	VERB
easat-10609	266	18	a	a	DET
easat-10609	266	19	significant	significant	ADJ
easat-10609	266	20	role	role	NOUN
easat-10609	266	21	in	in	ADP
easat-10609	266	22	shaping	shape	VERB
easat-10609	266	23	earnings	earning	NOUN
easat-10609	266	24	management	management	NOUN
easat-10609	266	25	behavior	behavior	NOUN
easat-10609	266	26	in	in	ADP
easat-10609	266	27	moroccan	moroccan	ADJ
easat-10609	266	28	listed	list	VERB
easat-10609	266	29	firms	firm	NOUN
easat-10609	266	30	.	.	PUNCT
easat-10609	267	1	by	by	ADP
easat-10609	267	2	focusing	focus	VERB
easat-10609	267	3	on	on	ADP
easat-10609	267	4	three	three	NUM
easat-10609	267	5	key	key	ADJ
easat-10609	267	6	technologies	technology	NOUN
easat-10609	267	7	:	:	PUNCT
easat-10609	267	8	erp	erp	PROPN
easat-10609	267	9	systems	systems	PROPN
easat-10609	267	10	,	,	PUNCT
easat-10609	267	11	edi	edi	NOUN
easat-10609	267	12	platforms	platform	NOUN
easat-10609	267	13	,	,	PUNCT
easat-10609	267	14	and	and	CCONJ
easat-10609	267	15	digital	digital	ADJ
easat-10609	267	16	tracking	tracking	NOUN
easat-10609	267	17	devices	device	NOUN
easat-10609	267	18	,	,	PUNCT
easat-10609	267	19	we	we	PRON
easat-10609	267	20	demonstrate	demonstrate	VERB
easat-10609	267	21	that	that	SCONJ
easat-10609	267	22	digital	digital	ADJ
easat-10609	267	23	tools	tool	NOUN
easat-10609	267	24	designed	design	VERB
easat-10609	267	25	to	to	PART
easat-10609	267	26	improve	improve	VERB
easat-10609	267	27	operational	operational	ADJ
easat-10609	267	28	efficiency	efficiency	NOUN
easat-10609	267	29	can	can	AUX
easat-10609	267	30	also	also	ADV
easat-10609	267	31	enhance	enhance	VERB
easat-10609	267	32	accounting	accounting	NOUN
easat-10609	267	33	discipline	discipline	NOUN
easat-10609	267	34	and	and	CCONJ
easat-10609	267	35	reduce	reduce	VERB
easat-10609	267	36	the	the	DET
easat-10609	267	37	scope	scope	NOUN
easat-10609	267	38	for	for	ADP
easat-10609	267	39	discretionary	discretionary	ADJ
easat-10609	267	40	financial	financial	ADJ
easat-10609	267	41	reporting	reporting	NOUN
easat-10609	267	42	.	.	PUNCT
easat-10609	268	1	our	our	PRON
easat-10609	268	2	results	result	NOUN
easat-10609	268	3	confirm	confirm	VERB
easat-10609	268	4	that	that	SCONJ
easat-10609	268	5	erp	erp	PROPN
easat-10609	268	6	adoption	adoption	NOUN
easat-10609	268	7	and	and	CCONJ
easat-10609	268	8	digital	digital	ADJ
easat-10609	268	9	traceability	traceability	NOUN
easat-10609	268	10	are	be	AUX
easat-10609	268	11	significantly	significantly	ADV
easat-10609	268	12	and	and	CCONJ
easat-10609	268	13	negatively	negatively	ADV
easat-10609	268	14	associated	associate	VERB
easat-10609	268	15	with	with	ADP
easat-10609	268	16	the	the	DET
easat-10609	268	17	level	level	NOUN
easat-10609	268	18	of	of	ADP
easat-10609	268	19	discretionary	discretionary	ADJ
easat-10609	268	20	accruals	accrual	NOUN
easat-10609	268	21	,	,	PUNCT
easat-10609	268	22	suggesting	suggest	VERB
easat-10609	268	23	that	that	SCONJ
easat-10609	268	24	these	these	DET
easat-10609	268	25	technologies	technology	NOUN
easat-10609	268	26	contribute	contribute	VERB
easat-10609	268	27	to	to	ADP
easat-10609	268	28	more	more	ADV
easat-10609	268	29	transparent	transparent	ADJ
easat-10609	268	30	and	and	CCONJ
easat-10609	268	31	reliable	reliable	ADJ
easat-10609	268	32	financial	financial	ADJ
easat-10609	268	33	reporting	reporting	NOUN
easat-10609	268	34	.	.	PUNCT
easat-10609	269	1	conversely	conversely	ADV
easat-10609	269	2	,	,	PUNCT
easat-10609	269	3	edi	edi	PROPN
easat-10609	269	4	use	use	NOUN
easat-10609	269	5	shows	show	VERB
easat-10609	269	6	no	no	DET
easat-10609	269	7	significant	significant	ADJ
easat-10609	269	8	effect	effect	NOUN
easat-10609	269	9	,	,	PUNCT
easat-10609	269	10	possibly	possibly	ADV
easat-10609	269	11	due	due	ADP
easat-10609	269	12	to	to	ADP
easat-10609	269	13	partial	partial	ADJ
easat-10609	269	14	or	or	CCONJ
easat-10609	269	15	inconsistent	inconsistent	ADJ
easat-10609	269	16	implementation	implementation	NOUN
easat-10609	269	17	across	across	ADP
easat-10609	269	18	firms	firm	NOUN
easat-10609	269	19	.	.	PUNCT
easat-10609	270	1	these	these	DET
easat-10609	270	2	findings	finding	NOUN
easat-10609	270	3	have	have	VERB
easat-10609	270	4	several	several	ADJ
easat-10609	270	5	implications	implication	NOUN
easat-10609	270	6	.	.	PUNCT
easat-10609	271	1	for	for	ADP
easat-10609	271	2	practitioners	practitioner	NOUN
easat-10609	271	3	,	,	PUNCT
easat-10609	271	4	they	they	PRON
easat-10609	271	5	underscore	underscore	VERB
easat-10609	271	6	the	the	DET
easat-10609	271	7	importance	importance	NOUN
easat-10609	271	8	of	of	ADP
easat-10609	271	9	integrating	integrate	VERB
easat-10609	271	10	digital	digital	ADJ
easat-10609	271	11	scm	scm	PROPN
easat-10609	271	12	tools	tool	NOUN
easat-10609	271	13	not	not	PART
easat-10609	271	14	only	only	ADV
easat-10609	271	15	for	for	ADP
easat-10609	271	16	logistical	logistical	ADJ
easat-10609	271	17	optimization	optimization	NOUN
easat-10609	271	18	but	but	CCONJ
easat-10609	271	19	also	also	ADV
easat-10609	271	20	for	for	ADP
easat-10609	271	21	governance	governance	NOUN
easat-10609	271	22	and	and	CCONJ
easat-10609	271	23	compliance	compliance	NOUN
easat-10609	271	24	purposes	purpose	NOUN
easat-10609	271	25	.	.	PUNCT
easat-10609	272	1	for	for	ADP
easat-10609	272	2	regulators	regulator	NOUN
easat-10609	272	3	and	and	CCONJ
easat-10609	272	4	policymakers	policymaker	NOUN
easat-10609	272	5	,	,	PUNCT
easat-10609	272	6	our	our	PRON
easat-10609	272	7	study	study	NOUN
easat-10609	272	8	highlights	highlight	VERB
easat-10609	272	9	the	the	DET
easat-10609	272	10	potential	potential	NOUN
easat-10609	272	11	of	of	ADP
easat-10609	272	12	digitalization	digitalization	NOUN
easat-10609	272	13	policies	policy	NOUN
easat-10609	272	14	to	to	PART
easat-10609	272	15	reinforce	reinforce	VERB
easat-10609	272	16	financial	financial	ADJ
easat-10609	272	17	transparency	transparency	NOUN
easat-10609	272	18	in	in	ADP
easat-10609	272	19	emerging	emerge	VERB
easat-10609	272	20	markets	market	NOUN
easat-10609	272	21	.	.	PUNCT
easat-10609	273	1	however	however	ADV
easat-10609	273	2	,	,	PUNCT
easat-10609	273	3	this	this	DET
easat-10609	273	4	study	study	NOUN
easat-10609	273	5	is	be	AUX
easat-10609	273	6	not	not	PART
easat-10609	273	7	without	without	ADP
easat-10609	273	8	limitations	limitation	NOUN
easat-10609	273	9	.	.	PUNCT
easat-10609	274	1	first	first	ADV
easat-10609	274	2	,	,	PUNCT
easat-10609	274	3	the	the	DET
easat-10609	274	4	analysis	analysis	NOUN
easat-10609	274	5	is	be	AUX
easat-10609	274	6	restricted	restrict	VERB
easat-10609	274	7	to	to	ADP
easat-10609	274	8	non	non	ADJ
easat-10609	274	9	-	-	ADJ
easat-10609	274	10	financial	financial	ADJ
easat-10609	274	11	firms	firm	NOUN
easat-10609	274	12	listed	list	VERB
easat-10609	274	13	on	on	ADP
easat-10609	274	14	the	the	DET
easat-10609	274	15	casablanca	casablanca	PROPN
easat-10609	274	16	stock	stock	PROPN
easat-10609	274	17	exchange	exchange	PROPN
easat-10609	274	18	,	,	PUNCT
easat-10609	274	19	which	which	PRON
easat-10609	274	20	may	may	AUX
easat-10609	274	21	limit	limit	VERB
easat-10609	274	22	the	the	DET
easat-10609	274	23	generalizability	generalizability	NOUN
easat-10609	274	24	of	of	ADP
easat-10609	274	25	the	the	DET
easat-10609	274	26	findings	finding	NOUN
easat-10609	274	27	to	to	ADP
easat-10609	274	28	other	other	ADJ
easat-10609	274	29	sectors	sector	NOUN
easat-10609	274	30	or	or	CCONJ
easat-10609	274	31	private	private	ADJ
easat-10609	274	32	firms	firm	NOUN
easat-10609	274	33	.	.	PUNCT
easat-10609	275	1	second	second	ADJ
easat-10609	275	2	,	,	PUNCT
easat-10609	275	3	the	the	DET
easat-10609	275	4	digitalization	digitalization	NOUN
easat-10609	275	5	variables	variable	NOUN
easat-10609	275	6	are	be	AUX
easat-10609	275	7	based	base	VERB
easat-10609	275	8	on	on	ADP
easat-10609	275	9	categorical	categorical	ADJ
easat-10609	275	10	proxies	proxy	NOUN
easat-10609	275	11	,	,	PUNCT
easat-10609	275	12	which	which	PRON
easat-10609	275	13	may	may	AUX
easat-10609	275	14	not	not	PART
easat-10609	275	15	fully	fully	ADV
easat-10609	275	16	capture	capture	VERB
easat-10609	275	17	the	the	DET
easat-10609	275	18	depth	depth	NOUN
easat-10609	275	19	,	,	PUNCT
easat-10609	275	20	functionality	functionality	NOUN
easat-10609	275	21	,	,	PUNCT
easat-10609	275	22	or	or	CCONJ
easat-10609	275	23	quality	quality	NOUN
easat-10609	275	24	of	of	ADP
easat-10609	275	25	technological	technological	ADJ
easat-10609	275	26	integration	integration	NOUN
easat-10609	275	27	.	.	PUNCT
easat-10609	276	1	third	third	ADJ
easat-10609	276	2	,	,	PUNCT
easat-10609	276	3	although	although	SCONJ
easat-10609	276	4	the	the	DET
easat-10609	276	5	study	study	NOUN
easat-10609	276	6	uses	use	VERB
easat-10609	276	7	panel	panel	NOUN
easat-10609	276	8	data	datum	NOUN
easat-10609	276	9	and	and	CCONJ
easat-10609	276	10	robust	robust	ADJ
easat-10609	276	11	estimation	estimation	NOUN
easat-10609	276	12	techniques	technique	NOUN
easat-10609	276	13	,	,	PUNCT
easat-10609	276	14	it	it	PRON
easat-10609	276	15	remains	remain	VERB
easat-10609	276	16	correlational	correlational	ADJ
easat-10609	276	17	and	and	CCONJ
easat-10609	276	18	can	can	AUX
easat-10609	276	19	not	not	PART
easat-10609	276	20	fully	fully	ADV
easat-10609	276	21	1214	1214	NUM
easat-10609	276	22	edelweiss	edelweiss	PROPN
easat-10609	276	23	applied	apply	VERB
easat-10609	276	24	science	science	NOUN
easat-10609	276	25	and	and	CCONJ
easat-10609	276	26	technology	technology	NOUN
easat-10609	276	27	issn	issn	PROPN
easat-10609	276	28	:	:	PUNCT
easat-10609	276	29	2576	2576	NUM
easat-10609	276	30	-	-	SYM
easat-10609	276	31	8484	8484	NUM
easat-10609	276	32	vol	vol	NOUN
easat-10609	276	33	.	.	PROPN
easat-10609	277	1	9	9	NUM
easat-10609	277	2	,	,	PUNCT
easat-10609	277	3	no	no	INTJ
easat-10609	277	4	.	.	NOUN
easat-10609	277	5	10	10	NUM
easat-10609	277	6	:	:	SYM
easat-10609	277	7	1203	1203	NUM
easat-10609	277	8	-	-	SYM
easat-10609	277	9	1315	1315	NUM
easat-10609	277	10	,	,	PUNCT
easat-10609	277	11	2025	2025	NUM
easat-10609	277	12	doi	doi	NOUN
easat-10609	277	13	:	:	PUNCT
easat-10609	277	14	10.55214/2576	10.55214/2576	NUM
easat-10609	277	15	-	-	SYM
easat-10609	277	16	8484.v9i10.10609	8484.v9i10.10609	NUM
easat-10609	277	17	©	©	ADP
easat-10609	277	18	2025	2025	NUM
easat-10609	277	19	by	by	ADP
easat-10609	277	20	the	the	DET
easat-10609	277	21	authors	author	NOUN
easat-10609	277	22	;	;	PUNCT
easat-10609	277	23	licensee	licensee	PROPN
easat-10609	277	24	learning	learn	VERB
easat-10609	277	25	gate	gate	NOUN
easat-10609	277	26	establish	establish	VERB
easat-10609	277	27	causality	causality	NOUN
easat-10609	277	28	.	.	PUNCT
easat-10609	278	1	lastly	lastly	ADV
easat-10609	278	2	,	,	PUNCT
easat-10609	278	3	the	the	DET
easat-10609	278	4	measurement	measurement	NOUN
easat-10609	278	5	of	of	ADP
easat-10609	278	6	earnings	earning	NOUN
easat-10609	278	7	management	management	NOUN
easat-10609	278	8	through	through	ADP
easat-10609	278	9	discretionary	discretionary	ADJ
easat-10609	278	10	accruals	accrual	NOUN
easat-10609	278	11	,	,	PUNCT
easat-10609	278	12	while	while	SCONJ
easat-10609	278	13	widely	widely	ADV
easat-10609	278	14	accepted	accept	VERB
easat-10609	278	15	,	,	PUNCT
easat-10609	278	16	may	may	AUX
easat-10609	278	17	not	not	PART
easat-10609	278	18	capture	capture	VERB
easat-10609	278	19	other	other	ADJ
easat-10609	278	20	forms	form	NOUN
easat-10609	278	21	of	of	ADP
easat-10609	278	22	manipulation	manipulation	NOUN
easat-10609	278	23	,	,	PUNCT
easat-10609	278	24	such	such	ADJ
easat-10609	278	25	as	as	ADP
easat-10609	278	26	real	real	ADJ
easat-10609	278	27	earnings	earning	NOUN
easat-10609	278	28	management	management	NOUN
easat-10609	278	29	.	.	PUNCT
easat-10609	279	1	future	future	ADJ
easat-10609	279	2	research	research	NOUN
easat-10609	279	3	could	could	AUX
easat-10609	279	4	address	address	VERB
easat-10609	279	5	these	these	DET
easat-10609	279	6	limitations	limitation	NOUN
easat-10609	279	7	by	by	ADP
easat-10609	279	8	employing	employ	VERB
easat-10609	279	9	richer	rich	ADJ
easat-10609	279	10	,	,	PUNCT
easat-10609	279	11	possibly	possibly	ADV
easat-10609	279	12	survey	survey	NOUN
easat-10609	279	13	-	-	PUNCT
easat-10609	279	14	based	base	VERB
easat-10609	279	15	measures	measure	NOUN
easat-10609	279	16	of	of	ADP
easat-10609	279	17	digital	digital	ADJ
easat-10609	279	18	maturity	maturity	NOUN
easat-10609	279	19	,	,	PUNCT
easat-10609	279	20	expanding	expand	VERB
easat-10609	279	21	the	the	DET
easat-10609	279	22	geographic	geographic	ADJ
easat-10609	279	23	scope	scope	NOUN
easat-10609	279	24	to	to	PART
easat-10609	279	25	include	include	VERB
easat-10609	279	26	comparative	comparative	ADJ
easat-10609	279	27	emerging	emerge	VERB
easat-10609	279	28	markets	market	NOUN
easat-10609	279	29	,	,	PUNCT
easat-10609	279	30	and	and	CCONJ
easat-10609	279	31	exploring	explore	VERB
easat-10609	279	32	longitudinal	longitudinal	ADJ
easat-10609	279	33	or	or	CCONJ
easat-10609	279	34	experimental	experimental	ADJ
easat-10609	279	35	designs	design	NOUN
easat-10609	279	36	to	to	PART
easat-10609	279	37	better	well	ADJ
easat-10609	279	38	assess	assess	VERB
easat-10609	279	39	causality	causality	NOUN
easat-10609	279	40	.	.	PUNCT
easat-10609	280	1	additionally	additionally	ADV
easat-10609	280	2	,	,	PUNCT
easat-10609	280	3	the	the	DET
easat-10609	280	4	role	role	NOUN
easat-10609	280	5	of	of	ADP
easat-10609	280	6	organizational	organizational	ADJ
easat-10609	280	7	culture	culture	NOUN
easat-10609	280	8	,	,	PUNCT
easat-10609	280	9	digital	digital	ADJ
easat-10609	280	10	literacy	literacy	NOUN
easat-10609	280	11	,	,	PUNCT
easat-10609	280	12	or	or	CCONJ
easat-10609	280	13	board	board	NOUN
easat-10609	280	14	-	-	PUNCT
easat-10609	280	15	level	level	NOUN
easat-10609	280	16	digital	digital	ADJ
easat-10609	280	17	expertise	expertise	NOUN
easat-10609	280	18	could	could	AUX
easat-10609	280	19	be	be	AUX
easat-10609	280	20	investigated	investigate	VERB
easat-10609	280	21	as	as	ADP
easat-10609	280	22	mediating	mediate	VERB
easat-10609	280	23	variables	variable	NOUN
easat-10609	280	24	in	in	ADP
easat-10609	280	25	the	the	DET
easat-10609	280	26	relationship	relationship	NOUN
easat-10609	280	27	between	between	ADP
easat-10609	280	28	digital	digital	ADJ
easat-10609	280	29	scm	scm	PROPN
easat-10609	280	30	and	and	CCONJ
easat-10609	280	31	financial	financial	ADJ
easat-10609	280	32	reporting	reporting	NOUN
easat-10609	280	33	practices	practice	NOUN
easat-10609	280	34	.	.	PUNCT
easat-10609	281	1	transparency	transparency	NOUN
easat-10609	281	2	:	:	PUNCT
easat-10609	281	3	the	the	DET
easat-10609	281	4	authors	author	NOUN
easat-10609	281	5	confirm	confirm	VERB
easat-10609	281	6	that	that	SCONJ
easat-10609	281	7	the	the	DET
easat-10609	281	8	manuscript	manuscript	NOUN
easat-10609	281	9	is	be	AUX
easat-10609	281	10	an	an	DET
easat-10609	281	11	honest	honest	ADJ
easat-10609	281	12	,	,	PUNCT
easat-10609	281	13	accurate	accurate	ADJ
easat-10609	281	14	,	,	PUNCT
easat-10609	281	15	and	and	CCONJ
easat-10609	281	16	transparent	transparent	ADJ
easat-10609	281	17	account	account	NOUN
easat-10609	281	18	of	of	ADP
easat-10609	281	19	the	the	DET
easat-10609	281	20	study	study	NOUN
easat-10609	281	21	;	;	PUNCT
easat-10609	281	22	that	that	SCONJ
easat-10609	281	23	no	no	DET
easat-10609	281	24	vital	vital	ADJ
easat-10609	281	25	features	feature	NOUN
easat-10609	281	26	of	of	ADP
easat-10609	281	27	the	the	DET
easat-10609	281	28	study	study	NOUN
easat-10609	281	29	have	have	AUX
easat-10609	281	30	been	be	AUX
easat-10609	281	31	omitted	omit	VERB
easat-10609	281	32	;	;	PUNCT
easat-10609	281	33	and	and	CCONJ
easat-10609	281	34	that	that	SCONJ
easat-10609	281	35	any	any	DET
easat-10609	281	36	discrepancies	discrepancy	NOUN
easat-10609	281	37	from	from	ADP
easat-10609	281	38	the	the	DET
easat-10609	281	39	study	study	NOUN
easat-10609	281	40	as	as	SCONJ
easat-10609	281	41	planned	plan	VERB
easat-10609	281	42	have	have	AUX
easat-10609	281	43	been	be	AUX
easat-10609	281	44	explained	explain	VERB
easat-10609	281	45	.	.	PUNCT
easat-10609	282	1	this	this	DET
easat-10609	282	2	study	study	NOUN
easat-10609	282	3	followed	follow	VERB
easat-10609	282	4	all	all	DET
easat-10609	282	5	ethical	ethical	ADJ
easat-10609	282	6	practices	practice	NOUN
easat-10609	282	7	during	during	ADP
easat-10609	282	8	writing	writing	NOUN
easat-10609	282	9	.	.	PUNCT
easat-10609	283	1	copyright	copyright	NOUN
easat-10609	283	2	:	:	PUNCT
easat-10609	283	3	©	©	PROPN
easat-10609	283	4	2025	2025	NUM
easat-10609	283	5	by	by	ADP
easat-10609	283	6	the	the	DET
easat-10609	283	7	authors	author	NOUN
easat-10609	283	8	.	.	PUNCT
easat-10609	284	1	this	this	DET
easat-10609	284	2	article	article	NOUN
easat-10609	284	3	is	be	AUX
easat-10609	284	4	an	an	DET
easat-10609	284	5	open	open	ADJ
easat-10609	284	6	-	-	PUNCT
easat-10609	284	7	access	access	NOUN
easat-10609	284	8	article	article	NOUN
easat-10609	284	9	distributed	distribute	VERB
easat-10609	284	10	under	under	ADP
easat-10609	284	11	the	the	DET
easat-10609	284	12	terms	term	NOUN
easat-10609	284	13	and	and	CCONJ
easat-10609	284	14	conditions	condition	NOUN
easat-10609	284	15	of	of	ADP
easat-10609	284	16	the	the	DET
easat-10609	284	17	creative	creative	ADJ
easat-10609	284	18	commons	common	NOUN
easat-10609	284	19	attribution	attribution	NOUN
easat-10609	284	20	(	(	PUNCT
easat-10609	284	21	cc	cc	NOUN
easat-10609	284	22	by	by	ADP
easat-10609	284	23	)	)	PUNCT
easat-10609	284	24	license	license	NOUN
easat-10609	284	25	(	(	PUNCT
easat-10609	284	26	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-10609	284	27	)	)	PUNCT
easat-10609	284	28	.	.	PUNCT
easat-10609	285	1	references	reference	NOUN
easat-10609	285	2	[	[	X
easat-10609	285	3	1	1	NUM
easat-10609	285	4	]	]	PUNCT
easat-10609	285	5	p.	p.	NOUN
easat-10609	286	1	dechow	dechow	PROPN
easat-10609	286	2	,	,	PUNCT
easat-10609	286	3	w.	w.	PROPN
easat-10609	286	4	ge	ge	PROPN
easat-10609	286	5	,	,	PUNCT
easat-10609	286	6	and	and	CCONJ
easat-10609	286	7	c.	c.	PROPN
easat-10609	286	8	schrand	schrand	PROPN
easat-10609	286	9	,	,	PUNCT
easat-10609	286	10	"	"	PUNCT
easat-10609	286	11	understanding	understand	VERB
easat-10609	286	12	earnings	earning	NOUN
easat-10609	286	13	quality	quality	NOUN
easat-10609	286	14	:	:	PUNCT
easat-10609	286	15	a	a	DET
easat-10609	286	16	review	review	NOUN
easat-10609	286	17	of	of	ADP
easat-10609	286	18	the	the	DET
easat-10609	286	19	proxies	proxy	NOUN
easat-10609	286	20	,	,	PUNCT
easat-10609	286	21	their	their	PRON
easat-10609	286	22	determinants	determinant	NOUN
easat-10609	286	23	and	and	CCONJ
easat-10609	286	24	their	their	PRON
easat-10609	286	25	consequences	consequence	NOUN
easat-10609	286	26	,	,	PUNCT
easat-10609	286	27	"	"	PUNCT
easat-10609	286	28	journal	journal	NOUN
easat-10609	286	29	of	of	ADP
easat-10609	286	30	accounting	accounting	NOUN
easat-10609	286	31	and	and	CCONJ
easat-10609	286	32	economics	economic	NOUN
easat-10609	286	33	,	,	PUNCT
easat-10609	286	34	vol	vol	NOUN
easat-10609	286	35	.	.	PROPN
easat-10609	287	1	50	50	NUM
easat-10609	287	2	,	,	PUNCT
easat-10609	287	3	no	no	INTJ
easat-10609	287	4	.	.	NOUN
easat-10609	287	5	2	2	NUM
easat-10609	287	6	-	-	SYM
easat-10609	287	7	3	3	NUM
easat-10609	287	8	,	,	PUNCT
easat-10609	287	9	pp	pp	ADJ
easat-10609	287	10	.	.	PUNCT
easat-10609	288	1	344	344	NUM
easat-10609	288	2	-	-	SYM
easat-10609	288	3	401	401	NUM
easat-10609	288	4	,	,	PUNCT
easat-10609	288	5	2010	2010	NUM
easat-10609	288	6	.	.	PUNCT
easat-10609	289	1	https://doi.org/10.1016/j.jacceco.2010.09.001	https://doi.org/10.1016/j.jacceco.2010.09.001	NOUN
easat-10609	289	2	[	[	PUNCT
easat-10609	289	3	2	2	NUM
easat-10609	289	4	]	]	PUNCT
easat-10609	289	5	m.	m.	NOUN
easat-10609	289	6	bellari	bellari	NOUN
easat-10609	289	7	,	,	PUNCT
easat-10609	289	8	"	"	PUNCT
easat-10609	289	9	the	the	DET
easat-10609	289	10	quality	quality	NOUN
easat-10609	289	11	of	of	ADP
easat-10609	289	12	accounting	accounting	NOUN
easat-10609	289	13	information	information	NOUN
easat-10609	289	14	:	:	PUNCT
easat-10609	289	15	between	between	ADP
easat-10609	289	16	qualitative	qualitative	ADJ
easat-10609	289	17	and	and	CCONJ
easat-10609	289	18	quantitative	quantitative	ADJ
easat-10609	289	19	perspectives	perspective	NOUN
easat-10609	289	20	,	,	PUNCT
easat-10609	289	21	"	"	PUNCT
easat-10609	289	22	international	international	ADJ
easat-10609	289	23	journal	journal	NOUN
easat-10609	289	24	of	of	ADP
easat-10609	289	25	accounting	accounting	NOUN
easat-10609	289	26	,	,	PUNCT
easat-10609	289	27	finance	finance	NOUN
easat-10609	289	28	,	,	PUNCT
easat-10609	289	29	auditing	auditing	NOUN
easat-10609	289	30	,	,	PUNCT
easat-10609	289	31	management	management	NOUN
easat-10609	289	32	and	and	CCONJ
easat-10609	289	33	economics	economic	NOUN
easat-10609	289	34	,	,	PUNCT
easat-10609	289	35	vol	vol	NOUN
easat-10609	289	36	.	.	PROPN
easat-10609	289	37	5	5	NUM
easat-10609	289	38	,	,	PUNCT
easat-10609	289	39	no	no	INTJ
easat-10609	289	40	.	.	NOUN
easat-10609	289	41	8	8	NUM
easat-10609	289	42	,	,	PUNCT
easat-10609	289	43	pp	pp	ADJ
easat-10609	289	44	.	.	PUNCT
easat-10609	290	1	pp	pp	ADJ
easat-10609	290	2	.	.	PUNCT
easat-10609	291	1	518	518	NUM
easat-10609	291	2	-	-	SYM
easat-10609	291	3	532	532	NUM
easat-10609	291	4	,	,	PUNCT
easat-10609	291	5	2024	2024	NUM
easat-10609	291	6	.	.	PUNCT
easat-10609	292	1	https://doi.org/10.5281/zenodo.13379642	https://doi.org/10.5281/zenodo.13379642	X
easat-10609	293	1	[	[	X
easat-10609	293	2	3	3	NUM
easat-10609	293	3	]	]	X
easat-10609	293	4	m.	m.	NOUN
easat-10609	293	5	bellari	bellari	PROPN
easat-10609	293	6	and	and	CCONJ
easat-10609	293	7	h.	h.	PROPN
easat-10609	293	8	e.	e.	PROPN
easat-10609	293	9	amraoui	amraoui	PROPN
easat-10609	293	10	,	,	PUNCT
easat-10609	293	11	"	"	PUNCT
easat-10609	293	12	the	the	DET
easat-10609	293	13	relationship	relationship	NOUN
easat-10609	293	14	between	between	ADP
easat-10609	293	15	csr	csr	NOUN
easat-10609	293	16	and	and	CCONJ
easat-10609	293	17	earnings	earning	NOUN
easat-10609	293	18	management	management	NOUN
easat-10609	293	19	:	:	PUNCT
easat-10609	293	20	the	the	DET
easat-10609	293	21	case	case	NOUN
easat-10609	293	22	of	of	ADP
easat-10609	293	23	moroccan	moroccan	ADJ
easat-10609	293	24	companies	company	NOUN
easat-10609	293	25	listed	list	VERB
easat-10609	293	26	on	on	ADP
easat-10609	293	27	the	the	DET
easat-10609	293	28	casablanca	casablanca	PROPN
easat-10609	293	29	stock	stock	PROPN
easat-10609	293	30	exchange	exchange	PROPN
easat-10609	293	31	,	,	PUNCT
easat-10609	293	32	"	"	PUNCT
easat-10609	293	33	international	international	ADJ
easat-10609	293	34	journal	journal	NOUN
easat-10609	293	35	of	of	ADP
easat-10609	293	36	innovative	innovative	ADJ
easat-10609	293	37	research	research	NOUN
easat-10609	293	38	and	and	CCONJ
easat-10609	293	39	scientific	scientific	ADJ
easat-10609	293	40	studies	study	NOUN
easat-10609	293	41	,	,	PUNCT
easat-10609	293	42	vol	vol	NOUN
easat-10609	293	43	.	.	PROPN
easat-10609	293	44	8	8	NUM
easat-10609	293	45	,	,	PUNCT
easat-10609	293	46	no	no	INTJ
easat-10609	293	47	.	.	NOUN
easat-10609	293	48	2	2	NUM
easat-10609	293	49	,	,	PUNCT
easat-10609	293	50	pp	pp	ADJ
easat-10609	293	51	.	.	PUNCT
easat-10609	294	1	2635–2643	2635–2643	NUM
easat-10609	294	2	,	,	PUNCT
easat-10609	294	3	2025	2025	NUM
easat-10609	294	4	.	.	PUNCT
easat-10609	295	1	https://doi.org/10.53894/ijirss.v8i2.5763	https://doi.org/10.53894/ijirss.v8i2.5763	NOUN
easat-10609	296	1	[	[	X
easat-10609	296	2	4	4	NUM
easat-10609	296	3	]	]	X
easat-10609	296	4	r.	r.	PROPN
easat-10609	296	5	m.	m.	PROPN
easat-10609	296	6	bushman	bushman	PROPN
easat-10609	296	7	and	and	CCONJ
easat-10609	296	8	a.	a.	PROPN
easat-10609	296	9	j.	j.	PROPN
easat-10609	296	10	smith	smith	PROPN
easat-10609	296	11	,	,	PUNCT
easat-10609	296	12	"	"	PUNCT
easat-10609	296	13	financial	financial	ADJ
easat-10609	296	14	accounting	accounting	NOUN
easat-10609	296	15	information	information	NOUN
easat-10609	296	16	and	and	CCONJ
easat-10609	296	17	corporate	corporate	ADJ
easat-10609	296	18	governance	governance	NOUN
easat-10609	296	19	,	,	PUNCT
easat-10609	296	20	"	"	PUNCT
easat-10609	296	21	journal	journal	NOUN
easat-10609	296	22	of	of	ADP
easat-10609	296	23	accounting	accounting	NOUN
easat-10609	296	24	and	and	CCONJ
easat-10609	296	25	economics	economic	NOUN
easat-10609	296	26	,	,	PUNCT
easat-10609	296	27	vol	vol	NOUN
easat-10609	296	28	.	.	PROPN
easat-10609	297	1	32	32	NUM
easat-10609	297	2	,	,	PUNCT
easat-10609	297	3	no	no	INTJ
easat-10609	297	4	.	.	NOUN
easat-10609	297	5	1	1	NUM
easat-10609	297	6	-	-	SYM
easat-10609	297	7	3	3	NUM
easat-10609	297	8	,	,	PUNCT
easat-10609	297	9	pp	pp	ADJ
easat-10609	297	10	.	.	PUNCT
easat-10609	298	1	237	237	NUM
easat-10609	298	2	-	-	SYM
easat-10609	298	3	333	333	NUM
easat-10609	298	4	,	,	PUNCT
easat-10609	298	5	2001	2001	NUM
easat-10609	298	6	.	.	PUNCT
easat-10609	299	1	https://doi.org/10.1016/s0165-4101(01)00027-1	https://doi.org/10.1016/s0165-4101(01)00027-1	PROPN
easat-10609	300	1	[	[	X
easat-10609	300	2	5	5	NUM
easat-10609	300	3	]	]	PUNCT
easat-10609	300	4	m.	m.	NOUN
easat-10609	300	5	c.	c.	PROPN
easat-10609	300	6	jensen	jensen	PROPN
easat-10609	300	7	and	and	CCONJ
easat-10609	300	8	w.	w.	PROPN
easat-10609	300	9	h.	h.	PROPN
easat-10609	300	10	meckling	meckling	PROPN
easat-10609	300	11	,	,	PUNCT
easat-10609	300	12	"	"	PUNCT
easat-10609	300	13	theory	theory	NOUN
easat-10609	300	14	of	of	ADP
easat-10609	300	15	the	the	DET
easat-10609	300	16	firm	firm	NOUN
easat-10609	300	17	:	:	PUNCT
easat-10609	300	18	managerial	managerial	ADJ
easat-10609	300	19	behavior	behavior	NOUN
easat-10609	300	20	,	,	PUNCT
easat-10609	300	21	agency	agency	NOUN
easat-10609	300	22	costs	cost	NOUN
easat-10609	300	23	and	and	CCONJ
easat-10609	300	24	ownership	ownership	NOUN
easat-10609	300	25	structure	structure	NOUN
easat-10609	300	26	,	,	PUNCT
easat-10609	300	27	"	"	PUNCT
easat-10609	300	28	journal	journal	NOUN
easat-10609	300	29	of	of	ADP
easat-10609	300	30	financial	financial	ADJ
easat-10609	300	31	economics	economic	NOUN
easat-10609	300	32	,	,	PUNCT
easat-10609	300	33	vol	vol	NOUN
easat-10609	300	34	.	.	PROPN
easat-10609	301	1	3	3	NUM
easat-10609	301	2	,	,	PUNCT
easat-10609	301	3	pp	pp	ADJ
easat-10609	301	4	.	.	PUNCT
easat-10609	302	1	305	305	NUM
easat-10609	302	2	-	-	SYM
easat-10609	302	3	360	360	NUM
easat-10609	302	4	,	,	PUNCT
easat-10609	302	5	1976	1976	NUM
easat-10609	302	6	.	.	PUNCT
easat-10609	303	1	[	[	X
easat-10609	303	2	6	6	NUM
easat-10609	303	3	]	]	PUNCT
easat-10609	303	4	s.	s.	PROPN
easat-10609	303	5	deshmukh	deshmukh	PROPN
easat-10609	303	6	,	,	PUNCT
easat-10609	303	7	"	"	PUNCT
easat-10609	303	8	the	the	DET
easat-10609	303	9	effect	effect	NOUN
easat-10609	303	10	of	of	ADP
easat-10609	303	11	asymmetric	asymmetric	ADJ
easat-10609	303	12	information	information	NOUN
easat-10609	303	13	on	on	ADP
easat-10609	303	14	dividend	dividend	NOUN
easat-10609	303	15	policy	policy	NOUN
easat-10609	303	16	,	,	PUNCT
easat-10609	303	17	"	"	PUNCT
easat-10609	303	18	quarterly	quarterly	ADJ
easat-10609	303	19	journal	journal	NOUN
easat-10609	303	20	of	of	ADP
easat-10609	303	21	business	business	NOUN
easat-10609	303	22	and	and	CCONJ
easat-10609	303	23	economics	economic	NOUN
easat-10609	303	24	,	,	PUNCT
easat-10609	303	25	vol	vol	NOUN
easat-10609	303	26	.	.	PROPN
easat-10609	303	27	44	44	NUM
easat-10609	303	28	,	,	PUNCT
easat-10609	303	29	no	no	INTJ
easat-10609	303	30	.	.	NOUN
easat-10609	303	31	1/2	1/2	NUM
easat-10609	303	32	,	,	PUNCT
easat-10609	303	33	pp	pp	ADJ
easat-10609	303	34	.	.	PUNCT
easat-10609	304	1	107	107	NUM
easat-10609	304	2	-	-	SYM
easat-10609	304	3	127	127	NUM
easat-10609	304	4	,	,	PUNCT
easat-10609	304	5	2005	2005	NUM
easat-10609	304	6	.	.	PUNCT
easat-10609	305	1	[	[	X
easat-10609	305	2	7	7	X
easat-10609	305	3	]	]	X
easat-10609	305	4	p.	p.	NOUN
easat-10609	305	5	j.	j.	PROPN
easat-10609	305	6	dimaggio	dimaggio	PROPN
easat-10609	305	7	and	and	CCONJ
easat-10609	305	8	w.	w.	PROPN
easat-10609	305	9	w.	w.	PROPN
easat-10609	305	10	powell	powell	PROPN
easat-10609	305	11	,	,	PUNCT
easat-10609	305	12	"	"	PUNCT
easat-10609	305	13	the	the	DET
easat-10609	305	14	iron	iron	NOUN
easat-10609	305	15	cage	cage	NOUN
easat-10609	305	16	revisited	revisit	VERB
easat-10609	305	17	:	:	PUNCT
easat-10609	305	18	institutional	institutional	ADJ
easat-10609	305	19	isomorphism	isomorphism	NOUN
easat-10609	305	20	and	and	CCONJ
easat-10609	305	21	collective	collective	ADJ
easat-10609	305	22	rationality	rationality	NOUN
easat-10609	305	23	in	in	ADP
easat-10609	305	24	organizational	organizational	ADJ
easat-10609	305	25	fields	field	NOUN
easat-10609	305	26	,	,	PUNCT
easat-10609	305	27	"	"	PUNCT
easat-10609	305	28	american	american	ADJ
easat-10609	305	29	sociological	sociological	ADJ
easat-10609	305	30	review	review	PROPN
easat-10609	305	31	,	,	PUNCT
easat-10609	305	32	vol	vol	NOUN
easat-10609	305	33	.	.	PROPN
easat-10609	305	34	48	48	NUM
easat-10609	305	35	,	,	PUNCT
easat-10609	305	36	no	no	INTJ
easat-10609	305	37	.	.	NOUN
easat-10609	305	38	2	2	NUM
easat-10609	305	39	,	,	PUNCT
easat-10609	305	40	pp	pp	ADJ
easat-10609	305	41	.	.	PUNCT
easat-10609	306	1	147	147	NUM
easat-10609	306	2	-	-	SYM
easat-10609	306	3	160	160	NUM
easat-10609	306	4	,	,	PUNCT
easat-10609	306	5	1983	1983	NUM
easat-10609	306	6	.	.	PUNCT
easat-10609	307	1	[	[	X
easat-10609	307	2	8	8	NUM
easat-10609	307	3	]	]	X
easat-10609	307	4	f.	f.	PROPN
easat-10609	307	5	kache	kache	PROPN
easat-10609	307	6	and	and	CCONJ
easat-10609	307	7	s.	s.	PROPN
easat-10609	307	8	seuring	seuring	NOUN
easat-10609	307	9	,	,	PUNCT
easat-10609	307	10	"	"	PUNCT
easat-10609	307	11	challenges	challenge	NOUN
easat-10609	307	12	and	and	CCONJ
easat-10609	307	13	opportunities	opportunity	NOUN
easat-10609	307	14	of	of	ADP
easat-10609	307	15	digital	digital	ADJ
easat-10609	307	16	information	information	NOUN
easat-10609	307	17	at	at	ADP
easat-10609	307	18	the	the	DET
easat-10609	307	19	intersection	intersection	NOUN
easat-10609	307	20	of	of	ADP
easat-10609	307	21	big	big	ADJ
easat-10609	307	22	data	datum	NOUN
easat-10609	307	23	analytics	analytic	NOUN
easat-10609	307	24	and	and	CCONJ
easat-10609	307	25	supply	supply	NOUN
easat-10609	307	26	chain	chain	NOUN
easat-10609	307	27	management	management	NOUN
easat-10609	307	28	,	,	PUNCT
easat-10609	307	29	"	"	PUNCT
easat-10609	307	30	international	international	ADJ
easat-10609	307	31	journal	journal	NOUN
easat-10609	307	32	of	of	ADP
easat-10609	307	33	operations	operation	NOUN
easat-10609	307	34	&	&	CCONJ
easat-10609	307	35	production	production	NOUN
easat-10609	307	36	management	management	NOUN
easat-10609	307	37	,	,	PUNCT
easat-10609	307	38	vol	vol	NOUN
easat-10609	307	39	.	.	PROPN
easat-10609	307	40	37	37	NUM
easat-10609	307	41	,	,	PUNCT
easat-10609	307	42	no	no	INTJ
easat-10609	307	43	.	.	NOUN
easat-10609	307	44	1	1	NUM
easat-10609	307	45	,	,	PUNCT
easat-10609	307	46	pp	pp	ADJ
easat-10609	307	47	.	.	PUNCT
easat-10609	308	1	10	10	NUM
easat-10609	308	2	-	-	SYM
easat-10609	308	3	36	36	NUM
easat-10609	308	4	,	,	PUNCT
easat-10609	308	5	2017	2017	NUM
easat-10609	308	6	.	.	PUNCT
easat-10609	309	1	https://doi.org/10.1108/ijopm-02-2015-0078	https://doi.org/10.1108/ijopm-02-2015-0078	NOUN
easat-10609	310	1	[	[	X
easat-10609	310	2	9	9	NUM
easat-10609	310	3	]	]	PUNCT
easat-10609	310	4	m.	m.	NOUN
easat-10609	310	5	spence	spence	NOUN
easat-10609	310	6	,	,	PUNCT
easat-10609	310	7	"	"	PUNCT
easat-10609	310	8	job	job	NOUN
easat-10609	310	9	market	market	NOUN
easat-10609	310	10	signaling	signal	VERB
easat-10609	310	11	,	,	PUNCT
easat-10609	310	12	"	"	PUNCT
easat-10609	310	13	quarterly	quarterly	ADJ
easat-10609	310	14	journal	journal	NOUN
easat-10609	310	15	of	of	ADP
easat-10609	310	16	economics	economic	NOUN
easat-10609	310	17	,	,	PUNCT
easat-10609	310	18	vol	vol	NOUN
easat-10609	310	19	.	.	PROPN
easat-10609	310	20	87	87	NUM
easat-10609	310	21	,	,	PUNCT
easat-10609	310	22	no	no	INTJ
easat-10609	310	23	.	.	NOUN
easat-10609	310	24	3	3	NUM
easat-10609	310	25	,	,	PUNCT
easat-10609	310	26	pp	pp	ADJ
easat-10609	310	27	.	.	PUNCT
easat-10609	311	1	355–374	355–374	NUM
easat-10609	311	2	,	,	PUNCT
easat-10609	311	3	1973	1973	NUM
easat-10609	311	4	.	.	PUNCT
easat-10609	312	1	[	[	X
easat-10609	312	2	10	10	NUM
easat-10609	312	3	]	]	PUNCT
easat-10609	312	4	e.	e.	PROPN
easat-10609	312	5	p.	p.	PROPN
easat-10609	312	6	yu	yu	PROPN
easat-10609	312	7	,	,	PUNCT
easat-10609	312	8	b.	b.	PROPN
easat-10609	312	9	v.	v.	PROPN
easat-10609	312	10	luu	luu	PROPN
easat-10609	312	11	,	,	PUNCT
easat-10609	312	12	and	and	CCONJ
easat-10609	312	13	c.	c.	PROPN
easat-10609	312	14	chen	chen	PROPN
easat-10609	312	15	,	,	PUNCT
easat-10609	312	16	"	"	PUNCT
easat-10609	312	17	blockchain	blockchain	NOUN
easat-10609	312	18	and	and	CCONJ
easat-10609	312	19	earnings	earning	NOUN
easat-10609	312	20	management	management	NOUN
easat-10609	312	21	,	,	PUNCT
easat-10609	312	22	"	"	PUNCT
easat-10609	312	23	journal	journal	NOUN
easat-10609	312	24	of	of	ADP
easat-10609	312	25	corporate	corporate	ADJ
easat-10609	312	26	finance	finance	NOUN
easat-10609	312	27	,	,	PUNCT
easat-10609	312	28	vol	vol	NOUN
easat-10609	312	29	.	.	PROPN
easat-10609	312	30	66	66	NUM
easat-10609	312	31	,	,	PUNCT
easat-10609	312	32	p.	p.	NOUN
easat-10609	312	33	101888	101888	NUM
easat-10609	312	34	,	,	PUNCT
easat-10609	312	35	2021	2021	NUM
easat-10609	312	36	.	.	PUNCT
easat-10609	313	1	[	[	X
easat-10609	313	2	11	11	NUM
easat-10609	313	3	]	]	X
easat-10609	313	4	d.	d.	PROPN
easat-10609	313	5	j.	j.	PROPN
easat-10609	313	6	teece	teece	PROPN
easat-10609	313	7	,	,	PUNCT
easat-10609	313	8	g.	g.	PROPN
easat-10609	313	9	pisano	pisano	PROPN
easat-10609	313	10	,	,	PUNCT
easat-10609	313	11	and	and	CCONJ
easat-10609	313	12	a.	a.	NOUN
easat-10609	313	13	shuen	shuen	NOUN
easat-10609	313	14	,	,	PUNCT
easat-10609	313	15	"	"	PUNCT
easat-10609	313	16	dynamic	dynamic	ADJ
easat-10609	313	17	capabilities	capability	NOUN
easat-10609	313	18	and	and	CCONJ
easat-10609	313	19	strategic	strategic	ADJ
easat-10609	313	20	management	management	NOUN
easat-10609	313	21	,	,	PUNCT
easat-10609	313	22	"	"	PUNCT
easat-10609	313	23	strategic	strategic	ADJ
easat-10609	313	24	management	management	NOUN
easat-10609	313	25	journal	journal	NOUN
easat-10609	313	26	,	,	PUNCT
easat-10609	313	27	vol	vol	NOUN
easat-10609	313	28	.	.	PROPN
easat-10609	313	29	18	18	NUM
easat-10609	313	30	,	,	PUNCT
easat-10609	313	31	no	no	INTJ
easat-10609	313	32	.	.	NOUN
easat-10609	313	33	7	7	NUM
easat-10609	313	34	,	,	PUNCT
easat-10609	313	35	pp	pp	ADJ
easat-10609	313	36	.	.	PUNCT
easat-10609	314	1	509	509	NUM
easat-10609	314	2	-	-	SYM
easat-10609	314	3	533	533	NUM
easat-10609	314	4	,	,	PUNCT
easat-10609	314	5	1997	1997	NUM
easat-10609	314	6	.	.	PUNCT
easat-10609	315	1	https://doi.org/10.1002/(sici)1097-0266(199708)18:7<509::aidsmj882>3.0.co;2-z	https://doi.org/10.1002/(sici)1097-0266(199708)18:7<509::aidsmj882>3.0.co;2-z	X
easat-10609	315	2	[	[	X
easat-10609	315	3	12	12	NUM
easat-10609	315	4	]	]	PUNCT
easat-10609	315	5	m.	m.	NOUN
easat-10609	315	6	alnoukari	alnoukari	PROPN
easat-10609	315	7	,	,	PUNCT
easat-10609	315	8	f.	f.	PROPN
easat-10609	315	9	alkhateeb	alkhateeb	PROPN
easat-10609	315	10	,	,	PUNCT
easat-10609	315	11	and	and	CCONJ
easat-10609	315	12	r.	r.	PROPN
easat-10609	315	13	chbeir	chbeir	PROPN
easat-10609	315	14	,	,	PUNCT
easat-10609	315	15	"	"	PUNCT
easat-10609	315	16	digital	digital	ADJ
easat-10609	315	17	supply	supply	NOUN
easat-10609	315	18	chain	chain	NOUN
easat-10609	315	19	analytics	analytic	NOUN
easat-10609	315	20	for	for	ADP
easat-10609	315	21	performance	performance	NOUN
easat-10609	315	22	and	and	CCONJ
easat-10609	315	23	risk	risk	NOUN
easat-10609	315	24	management	management	NOUN
easat-10609	315	25	:	:	PUNCT
easat-10609	315	26	a	a	DET
easat-10609	315	27	systematic	systematic	ADJ
easat-10609	315	28	review	review	NOUN
easat-10609	315	29	,	,	PUNCT
easat-10609	315	30	"	"	PUNCT
easat-10609	315	31	journal	journal	NOUN
easat-10609	315	32	of	of	ADP
easat-10609	315	33	enterprise	enterprise	NOUN
easat-10609	315	34	information	information	NOUN
easat-10609	315	35	management	management	NOUN
easat-10609	315	36	,	,	PUNCT
easat-10609	315	37	ahead	ahead	ADV
easat-10609	315	38	-	-	PUNCT
easat-10609	315	39	of	of	ADP
easat-10609	315	40	-	-	PUNCT
easat-10609	315	41	print	print	NOUN
easat-10609	315	42	,	,	PUNCT
easat-10609	315	43	2023	2023	NUM
easat-10609	315	44	.	.	PUNCT
easat-10609	316	1	[	[	X
easat-10609	316	2	13	13	NUM
easat-10609	316	3	]	]	PUNCT
easat-10609	316	4	l.	l.	PROPN
easat-10609	316	5	li	li	PROPN
easat-10609	316	6	,	,	PUNCT
easat-10609	316	7	x.	x.	PROPN
easat-10609	316	8	wang	wang	PROPN
easat-10609	316	9	,	,	PUNCT
easat-10609	316	10	h.	h.	PROPN
easat-10609	316	11	k.	k.	PROPN
easat-10609	316	12	chan	chan	PROPN
easat-10609	316	13	,	,	PUNCT
easat-10609	316	14	and	and	CCONJ
easat-10609	316	15	r.	r.	PROPN
easat-10609	316	16	manzini	manzini	PROPN
easat-10609	316	17	,	,	PUNCT
easat-10609	316	18	"	"	PUNCT
easat-10609	316	19	big	big	ADJ
easat-10609	316	20	data	datum	NOUN
easat-10609	316	21	analytics	analytic	NOUN
easat-10609	316	22	in	in	ADP
easat-10609	316	23	supply	supply	NOUN
easat-10609	316	24	chain	chain	NOUN
easat-10609	316	25	management	management	NOUN
easat-10609	316	26	:	:	PUNCT
easat-10609	316	27	a	a	DET
easat-10609	316	28	state	state	NOUN
easat-10609	316	29	-	-	PUNCT
easat-10609	316	30	of	of	ADP
easat-10609	316	31	-	-	PUNCT
easat-10609	316	32	the	the	DET
easat-10609	316	33	-	-	PUNCT
easat-10609	316	34	art	art	NOUN
easat-10609	316	35	literature	literature	NOUN
easat-10609	316	36	review	review	NOUN
easat-10609	316	37	,	,	PUNCT
easat-10609	316	38	"	"	PUNCT
easat-10609	316	39	international	international	ADJ
easat-10609	316	40	journal	journal	NOUN
easat-10609	316	41	of	of	ADP
easat-10609	316	42	production	production	NOUN
easat-10609	316	43	economics	economic	NOUN
easat-10609	316	44	,	,	PUNCT
easat-10609	316	45	vol	vol	NOUN
easat-10609	316	46	.	.	PROPN
easat-10609	316	47	229	229	NUM
easat-10609	316	48	,	,	PUNCT
easat-10609	316	49	p.	p.	NOUN
easat-10609	316	50	107876	107876	NUM
easat-10609	316	51	,	,	PUNCT
easat-10609	316	52	2020	2020	NUM
easat-10609	316	53	.	.	PUNCT
easat-10609	317	1	[	[	X
easat-10609	317	2	14	14	NUM
easat-10609	317	3	]	]	X
easat-10609	317	4	s.	s.	PROPN
easat-10609	317	5	kumar	kumar	PROPN
easat-10609	317	6	,	,	PUNCT
easat-10609	317	7	r.	r.	PROPN
easat-10609	317	8	k.	k.	PROPN
easat-10609	317	9	singh	singh	PROPN
easat-10609	317	10	,	,	PUNCT
easat-10609	317	11	and	and	CCONJ
easat-10609	317	12	r.	r.	PROPN
easat-10609	317	13	shankar	shankar	PROPN
easat-10609	317	14	,	,	PUNCT
easat-10609	317	15	"	"	PUNCT
easat-10609	317	16	digital	digital	ADJ
easat-10609	317	17	supply	supply	NOUN
easat-10609	317	18	chain	chain	NOUN
easat-10609	317	19	transformation	transformation	NOUN
easat-10609	317	20	:	:	PUNCT
easat-10609	317	21	a	a	DET
easat-10609	317	22	conceptual	conceptual	ADJ
easat-10609	317	23	framework	framework	NOUN
easat-10609	317	24	,	,	PUNCT
easat-10609	317	25	"	"	PUNCT
easat-10609	317	26	technological	technological	ADJ
easat-10609	317	27	forecasting	forecasting	NOUN
easat-10609	317	28	and	and	CCONJ
easat-10609	317	29	social	social	ADJ
easat-10609	317	30	change	change	NOUN
easat-10609	317	31	,	,	PUNCT
easat-10609	317	32	vol	vol	NOUN
easat-10609	317	33	.	.	PROPN
easat-10609	317	34	165	165	NUM
easat-10609	317	35	,	,	PUNCT
easat-10609	317	36	p.	p.	NOUN
easat-10609	317	37	120577	120577	NUM
easat-10609	317	38	,	,	PUNCT
easat-10609	317	39	2021	2021	NUM
easat-10609	317	40	.	.	PUNCT
easat-10609	318	1	[	[	X
easat-10609	318	2	15	15	NUM
easat-10609	318	3	]	]	X
easat-10609	318	4	h.	h.	PROPN
easat-10609	318	5	m.	m.	PROPN
easat-10609	318	6	galal	galal	PROPN
easat-10609	318	7	and	and	CCONJ
easat-10609	318	8	a.	a.	PROPN
easat-10609	318	9	f.	f.	PROPN
easat-10609	318	10	abdel	abdel	PROPN
easat-10609	318	11	moneim	moneim	PROPN
easat-10609	318	12	,	,	PUNCT
easat-10609	318	13	"	"	PUNCT
easat-10609	318	14	the	the	DET
easat-10609	318	15	impact	impact	NOUN
easat-10609	318	16	of	of	ADP
easat-10609	318	17	electronic	electronic	ADJ
easat-10609	318	18	data	datum	NOUN
easat-10609	318	19	interchange	interchange	NOUN
easat-10609	318	20	on	on	ADP
easat-10609	318	21	supply	supply	NOUN
easat-10609	318	22	chain	chain	NOUN
easat-10609	318	23	performance	performance	NOUN
easat-10609	318	24	,	,	PUNCT
easat-10609	318	25	"	"	PUNCT
easat-10609	318	26	international	international	ADJ
easat-10609	318	27	journal	journal	NOUN
easat-10609	318	28	of	of	ADP
easat-10609	318	29	supply	supply	NOUN
easat-10609	318	30	chain	chain	NOUN
easat-10609	318	31	management	management	NOUN
easat-10609	318	32	,	,	PUNCT
easat-10609	318	33	vol	vol	NOUN
easat-10609	318	34	.	.	PROPN
easat-10609	318	35	5	5	NUM
easat-10609	318	36	,	,	PUNCT
easat-10609	318	37	no	no	INTJ
easat-10609	318	38	.	.	NOUN
easat-10609	318	39	3	3	NUM
easat-10609	318	40	,	,	PUNCT
easat-10609	318	41	pp	pp	ADJ
easat-10609	318	42	.	.	PUNCT
easat-10609	319	1	140–144	140–144	NUM
easat-10609	319	2	,	,	PUNCT
easat-10609	319	3	2016	2016	NUM
easat-10609	319	4	.	.	PUNCT
easat-10609	320	1	[	[	X
easat-10609	320	2	16	16	NUM
easat-10609	320	3	]	]	X
easat-10609	320	4	y.	y.	PROPN
easat-10609	320	5	wang	wang	PROPN
easat-10609	320	6	,	,	PUNCT
easat-10609	320	7	j.	j.	PROPN
easat-10609	320	8	h.	h.	PROPN
easat-10609	320	9	han	han	PROPN
easat-10609	320	10	,	,	PUNCT
easat-10609	320	11	and	and	CCONJ
easat-10609	320	12	p.	p.	PROPN
easat-10609	320	13	beynon	beynon	PROPN
easat-10609	320	14	-	-	PUNCT
easat-10609	320	15	davies	davy	NOUN
easat-10609	320	16	,	,	PUNCT
easat-10609	320	17	"	"	PUNCT
easat-10609	320	18	understanding	understand	VERB
easat-10609	320	19	blockchain	blockchain	NOUN
easat-10609	320	20	adoption	adoption	NOUN
easat-10609	320	21	in	in	ADP
easat-10609	320	22	supply	supply	NOUN
easat-10609	320	23	chains	chain	NOUN
easat-10609	320	24	:	:	PUNCT
easat-10609	320	25	a	a	DET
easat-10609	320	26	socio	socio	NOUN
easat-10609	320	27	-	-	PUNCT
easat-10609	320	28	technical	technical	ADJ
easat-10609	320	29	perspective	perspective	NOUN
easat-10609	320	30	,	,	PUNCT
easat-10609	320	31	"	"	PUNCT
easat-10609	320	32	supply	supply	NOUN
easat-10609	320	33	chain	chain	NOUN
easat-10609	320	34	management	management	NOUN
easat-10609	320	35	:	:	PUNCT
easat-10609	320	36	an	an	DET
easat-10609	320	37	international	international	ADJ
easat-10609	320	38	journal	journal	NOUN
easat-10609	320	39	,	,	PUNCT
easat-10609	320	40	vol	vol	NOUN
easat-10609	320	41	.	.	PROPN
easat-10609	320	42	27	27	NUM
easat-10609	320	43	,	,	PUNCT
easat-10609	320	44	no	no	INTJ
easat-10609	320	45	.	.	NOUN
easat-10609	320	46	4	4	NUM
easat-10609	320	47	,	,	PUNCT
easat-10609	320	48	pp	pp	ADJ
easat-10609	320	49	.	.	PUNCT
easat-10609	321	1	413–432	413–432	NUM
easat-10609	321	2	,	,	PUNCT
easat-10609	321	3	2022	2022	NUM
easat-10609	321	4	.	.	PUNCT
easat-10609	322	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-10609	322	2	https://doi.org/10.1016/j.jacceco.2010.09.001	https://doi.org/10.1016/j.jacceco.2010.09.001	PROPN
easat-10609	322	3	https://doi.org/10.5281/zenodo.13379642	https://doi.org/10.5281/zenodo.13379642	PROPN
easat-10609	322	4	https://doi.org/10.53894/ijirss.v8i2.5763	https://doi.org/10.53894/ijirss.v8i2.5763	PROPN
easat-10609	322	5	https://doi.org/10.1016/s0165-4101(01)00027-1	https://doi.org/10.1016/s0165-4101(01)00027-1	ADJ
easat-10609	322	6	https://doi.org/10.1108/ijopm-02-2015-0078	https://doi.org/10.1108/ijopm-02-2015-0078	PROPN
easat-10609	322	7	https://doi.org/10.1002/(sici)1097-0266(199708)18:7	https://doi.org/10.1002/(sici)1097-0266(199708)18:7	NOUN
easat-10609	322	8	1215	1215	NUM
easat-10609	322	9	edelweiss	edelweiss	PROPN
easat-10609	322	10	applied	apply	VERB
easat-10609	322	11	science	science	NOUN
easat-10609	322	12	and	and	CCONJ
easat-10609	322	13	technology	technology	NOUN
easat-10609	322	14	issn	issn	PROPN
easat-10609	322	15	:	:	PUNCT
easat-10609	322	16	2576	2576	NUM
easat-10609	322	17	-	-	SYM
easat-10609	322	18	8484	8484	NUM
easat-10609	322	19	vol	vol	NOUN
easat-10609	322	20	.	.	PROPN
easat-10609	323	1	9	9	NUM
easat-10609	323	2	,	,	PUNCT
easat-10609	323	3	no	no	INTJ
easat-10609	323	4	.	.	NOUN
easat-10609	323	5	10	10	NUM
easat-10609	323	6	:	:	SYM
easat-10609	323	7	1203	1203	NUM
easat-10609	323	8	-	-	SYM
easat-10609	323	9	1315	1315	NUM
easat-10609	323	10	,	,	PUNCT
easat-10609	323	11	2025	2025	NUM
easat-10609	323	12	doi	doi	NOUN
easat-10609	323	13	:	:	PUNCT
easat-10609	323	14	10.55214/2576	10.55214/2576	NUM
easat-10609	323	15	-	-	SYM
easat-10609	323	16	8484.v9i10.10609	8484.v9i10.10609	NUM
easat-10609	323	17	©	©	ADP
easat-10609	323	18	2025	2025	NUM
easat-10609	323	19	by	by	ADP
easat-10609	323	20	the	the	DET
easat-10609	323	21	authors	author	NOUN
easat-10609	323	22	;	;	PUNCT
easat-10609	323	23	licensee	licensee	PROPN
easat-10609	323	24	learning	learning	NOUN
easat-10609	323	25	gate	gate	NOUN
easat-10609	324	1	[	[	X
easat-10609	324	2	17	17	NUM
easat-10609	324	3	]	]	PUNCT
easat-10609	324	4	m.	m.	NOUN
easat-10609	324	5	m.	m.	PROPN
easat-10609	324	6	queiroz	queiroz	PROPN
easat-10609	324	7	,	,	PUNCT
easat-10609	324	8	d.	d.	PROPN
easat-10609	324	9	ivanov	ivanov	PROPN
easat-10609	324	10	,	,	PUNCT
easat-10609	324	11	a.	a.	NOUN
easat-10609	324	12	dolgui	dolgui	NOUN
easat-10609	324	13	,	,	PUNCT
easat-10609	324	14	and	and	CCONJ
easat-10609	324	15	s.	s.	PROPN
easat-10609	324	16	fosso	fosso	PROPN
easat-10609	324	17	wamba	wamba	NOUN
easat-10609	324	18	,	,	PUNCT
easat-10609	324	19	"	"	PUNCT
easat-10609	324	20	impacts	impact	NOUN
easat-10609	324	21	of	of	ADP
easat-10609	324	22	blockchain	blockchain	PROPN
easat-10609	324	23	technology	technology	PROPN
easat-10609	324	24	on	on	ADP
easat-10609	324	25	supply	supply	NOUN
easat-10609	324	26	chain	chain	NOUN
easat-10609	324	27	performance	performance	NOUN
easat-10609	324	28	:	:	PUNCT
easat-10609	324	29	a	a	DET
easat-10609	324	30	systematic	systematic	ADJ
easat-10609	324	31	review	review	NOUN
easat-10609	324	32	and	and	CCONJ
easat-10609	324	33	directions	direction	NOUN
easat-10609	324	34	for	for	ADP
easat-10609	324	35	future	future	ADJ
easat-10609	324	36	research	research	NOUN
easat-10609	324	37	,	,	PUNCT
easat-10609	324	38	"	"	PUNCT
easat-10609	324	39	computers	computer	NOUN
easat-10609	324	40	&	&	CCONJ
easat-10609	324	41	industrial	industrial	ADJ
easat-10609	324	42	engineering	engineering	NOUN
easat-10609	324	43	,	,	PUNCT
easat-10609	324	44	vol	vol	NOUN
easat-10609	324	45	.	.	PROPN
easat-10609	324	46	149	149	NUM
easat-10609	324	47	,	,	PUNCT
easat-10609	324	48	p.	p.	NOUN
easat-10609	324	49	106867	106867	NUM
easat-10609	324	50	,	,	PUNCT
easat-10609	324	51	2021	2021	NUM
easat-10609	324	52	.	.	PUNCT
easat-10609	325	1	[	[	X
easat-10609	325	2	18	18	NUM
easat-10609	325	3	]	]	PUNCT
easat-10609	325	4	m.	m.	NOUN
easat-10609	325	5	lesueur	lesueur	PROPN
easat-10609	325	6	-	-	PUNCT
easat-10609	325	7	cazé	cazé	NOUN
easat-10609	325	8	,	,	PUNCT
easat-10609	325	9	l.	l.	PROPN
easat-10609	325	10	bironneau	bironneau	PROPN
easat-10609	325	11	,	,	PUNCT
easat-10609	325	12	g.	g.	PROPN
easat-10609	325	13	lux	lux	PROPN
easat-10609	325	14	,	,	PUNCT
easat-10609	325	15	and	and	CCONJ
easat-10609	325	16	t.	t.	PROPN
easat-10609	325	17	morvan	morvan	PROPN
easat-10609	325	18	,	,	PUNCT
easat-10609	325	19	"	"	PUNCT
easat-10609	325	20	reflections	reflection	NOUN
easat-10609	325	21	on	on	ADP
easat-10609	325	22	the	the	DET
easat-10609	325	23	uses	use	NOUN
easat-10609	325	24	of	of	ADP
easat-10609	325	25	blockchain	blockchain	PROPN
easat-10609	325	26	for	for	ADP
easat-10609	325	27	logistics	logistic	NOUN
easat-10609	325	28	and	and	CCONJ
easat-10609	325	29	supply	supply	NOUN
easat-10609	325	30	chain	chain	NOUN
easat-10609	325	31	management	management	NOUN
easat-10609	325	32	:	:	PUNCT
easat-10609	325	33	a	a	DET
easat-10609	325	34	prospective	prospective	ADJ
easat-10609	325	35	approach	approach	NOUN
easat-10609	325	36	,	,	PUNCT
easat-10609	325	37	"	"	PUNCT
easat-10609	325	38	revue	revue	NOUN
easat-10609	325	39	française	française	X
easat-10609	325	40	de	de	X
easat-10609	325	41	gestion	gestion	PROPN
easat-10609	325	42	industrielle	industrielle	PROPN
easat-10609	325	43	,	,	PUNCT
easat-10609	325	44	vol	vol	NOUN
easat-10609	325	45	.	.	PROPN
easat-10609	325	46	36	36	NUM
easat-10609	325	47	,	,	PUNCT
easat-10609	325	48	no	no	INTJ
easat-10609	325	49	.	.	NOUN
easat-10609	325	50	1	1	NUM
easat-10609	325	51	,	,	PUNCT
easat-10609	325	52	pp	pp	ADJ
easat-10609	325	53	.	.	PUNCT
easat-10609	326	1	60	60	NUM
easat-10609	326	2	-	-	SYM
easat-10609	326	3	82	82	NUM
easat-10609	326	4	,	,	PUNCT
easat-10609	326	5	2022	2022	NUM
easat-10609	326	6	.	.	PUNCT
easat-10609	327	1	https://doi.org/10.53102/2022.36.01.917	https://doi.org/10.53102/2022.36.01.917	NOUN
easat-10609	327	2	[	[	X
easat-10609	327	3	19	19	NUM
easat-10609	327	4	]	]	PUNCT
easat-10609	327	5	m.	m.	NOUN
easat-10609	327	6	shi	shi	PROPN
easat-10609	327	7	and	and	CCONJ
easat-10609	327	8	w.	w.	PROPN
easat-10609	327	9	yu	yu	PROPN
easat-10609	327	10	,	,	PUNCT
easat-10609	327	11	"	"	PUNCT
easat-10609	327	12	supply	supply	NOUN
easat-10609	327	13	chain	chain	NOUN
easat-10609	327	14	management	management	NOUN
easat-10609	327	15	and	and	CCONJ
easat-10609	327	16	financial	financial	ADJ
easat-10609	327	17	performance	performance	NOUN
easat-10609	327	18	:	:	PUNCT
easat-10609	327	19	literature	literature	NOUN
easat-10609	327	20	review	review	NOUN
easat-10609	327	21	and	and	CCONJ
easat-10609	327	22	future	future	ADJ
easat-10609	327	23	directions	direction	NOUN
easat-10609	327	24	,	,	PUNCT
easat-10609	327	25	"	"	PUNCT
easat-10609	327	26	international	international	ADJ
easat-10609	327	27	journal	journal	NOUN
easat-10609	327	28	of	of	ADP
easat-10609	327	29	operations	operation	NOUN
easat-10609	327	30	&	&	CCONJ
easat-10609	327	31	production	production	NOUN
easat-10609	327	32	management	management	NOUN
easat-10609	327	33	,	,	PUNCT
easat-10609	327	34	vol	vol	NOUN
easat-10609	327	35	.	.	PROPN
easat-10609	328	1	33	33	NUM
easat-10609	328	2	,	,	PUNCT
easat-10609	328	3	no	no	INTJ
easat-10609	328	4	.	.	NOUN
easat-10609	328	5	10	10	NUM
easat-10609	328	6	,	,	PUNCT
easat-10609	328	7	pp	pp	ADJ
easat-10609	328	8	.	.	PUNCT
easat-10609	329	1	1283	1283	NUM
easat-10609	329	2	-	-	SYM
easat-10609	329	3	1317	1317	NUM
easat-10609	329	4	,	,	PUNCT
easat-10609	329	5	2013	2013	NUM
easat-10609	329	6	.	.	PUNCT
easat-10609	330	1	https://doi.org/10.1108/ijopm-03-2012-0112	https://doi.org/10.1108/ijopm-03-2012-0112	PROPN
easat-10609	331	1	[	[	X
easat-10609	331	2	20	20	NUM
easat-10609	331	3	]	]	PUNCT
easat-10609	331	4	s.	s.	PROPN
easat-10609	331	5	a.	a.	PROPN
easat-10609	331	6	ross	ross	PROPN
easat-10609	331	7	,	,	PUNCT
easat-10609	331	8	"	"	PUNCT
easat-10609	331	9	the	the	DET
easat-10609	331	10	determination	determination	NOUN
easat-10609	331	11	of	of	ADP
easat-10609	331	12	financial	financial	ADJ
easat-10609	331	13	structure	structure	NOUN
easat-10609	331	14	:	:	PUNCT
easat-10609	331	15	the	the	DET
easat-10609	331	16	incentive	incentive	NOUN
easat-10609	331	17	-	-	PUNCT
easat-10609	331	18	signalling	signal	VERB
easat-10609	331	19	approach	approach	NOUN
easat-10609	331	20	,	,	PUNCT
easat-10609	331	21	"	"	PUNCT
easat-10609	331	22	the	the	DET
easat-10609	331	23	bell	bell	PROPN
easat-10609	331	24	journal	journal	NOUN
easat-10609	331	25	of	of	ADP
easat-10609	331	26	economics	economic	NOUN
easat-10609	331	27	,	,	PUNCT
easat-10609	331	28	vol	vol	NOUN
easat-10609	331	29	.	.	PROPN
easat-10609	331	30	8	8	NUM
easat-10609	331	31	,	,	PUNCT
easat-10609	331	32	no	no	INTJ
easat-10609	331	33	.	.	NOUN
easat-10609	331	34	1	1	NUM
easat-10609	331	35	,	,	PUNCT
easat-10609	331	36	pp	pp	ADJ
easat-10609	331	37	.	.	PUNCT
easat-10609	332	1	23	23	NUM
easat-10609	332	2	-	-	SYM
easat-10609	332	3	40	40	NUM
easat-10609	332	4	,	,	PUNCT
easat-10609	332	5	1977	1977	NUM
easat-10609	332	6	.	.	PUNCT
easat-10609	333	1	[	[	X
easat-10609	333	2	21	21	NUM
easat-10609	333	3	]	]	PUNCT
easat-10609	333	4	m.	m.	NOUN
easat-10609	333	5	siladjaja	siladjaja	PROPN
easat-10609	333	6	and	and	CCONJ
easat-10609	333	7	m.	m.	PROPN
easat-10609	333	8	markonah	markonah	PROPN
easat-10609	333	9	,	,	PUNCT
easat-10609	333	10	"	"	PUNCT
easat-10609	333	11	the	the	DET
easat-10609	333	12	impact	impact	NOUN
easat-10609	333	13	of	of	ADP
easat-10609	333	14	supply	supply	NOUN
easat-10609	333	15	chain	chain	NOUN
easat-10609	333	16	strategy	strategy	NOUN
easat-10609	333	17	on	on	ADP
easat-10609	333	18	real	real	ADJ
easat-10609	333	19	earnings	earning	NOUN
easat-10609	333	20	quality	quality	NOUN
easat-10609	333	21	and	and	CCONJ
easat-10609	333	22	market	market	NOUN
easat-10609	333	23	added	add	VERB
easat-10609	333	24	value	value	NOUN
easat-10609	333	25	,	,	PUNCT
easat-10609	333	26	"	"	PUNCT
easat-10609	333	27	international	international	ADJ
easat-10609	333	28	journal	journal	NOUN
easat-10609	333	29	of	of	ADP
easat-10609	333	30	supply	supply	NOUN
easat-10609	333	31	chain	chain	NOUN
easat-10609	333	32	management	management	NOUN
easat-10609	333	33	,	,	PUNCT
easat-10609	333	34	vol	vol	NOUN
easat-10609	333	35	.	.	PROPN
easat-10609	333	36	9	9	NUM
easat-10609	333	37	,	,	PUNCT
easat-10609	333	38	no	no	INTJ
easat-10609	333	39	.	.	NOUN
easat-10609	333	40	3	3	NUM
easat-10609	333	41	,	,	PUNCT
easat-10609	333	42	pp	pp	ADJ
easat-10609	333	43	.	.	PUNCT
easat-10609	334	1	1141–1152	1141–1152	NUM
easat-10609	334	2	,	,	PUNCT
easat-10609	334	3	2020	2020	NUM
easat-10609	334	4	.	.	PUNCT
easat-10609	335	1	[	[	X
easat-10609	335	2	22	22	NUM
easat-10609	335	3	]	]	PUNCT
easat-10609	335	4	m.	m.	NOUN
easat-10609	335	5	bellari	bellari	NOUN
easat-10609	335	6	,	,	PUNCT
easat-10609	335	7	"	"	PUNCT
easat-10609	335	8	identity	identity	NOUN
easat-10609	335	9	,	,	PUNCT
easat-10609	335	10	control	control	NOUN
easat-10609	335	11	and	and	CCONJ
easat-10609	335	12	financial	financial	ADJ
easat-10609	335	13	determinants	determinant	NOUN
easat-10609	335	14	of	of	ADP
easat-10609	335	15	earnings	earning	NOUN
easat-10609	335	16	management	management	NOUN
easat-10609	335	17	by	by	ADP
easat-10609	335	18	accruals	accrual	NOUN
easat-10609	335	19	in	in	ADP
easat-10609	335	20	listed	list	VERB
easat-10609	335	21	moroccan	moroccan	ADJ
easat-10609	335	22	companies	company	NOUN
easat-10609	335	23	,	,	PUNCT
easat-10609	335	24	(	(	PUNCT
easat-10609	335	25	no	no	INTJ
easat-10609	335	26	.	.	PUNCT
easat-10609	335	27	hal-04786658	hal-04786658	PROPN
easat-10609	335	28	)	)	PUNCT
easat-10609	335	29	,	,	PUNCT
easat-10609	335	30	"	"	PUNCT
easat-10609	335	31	2024	2024	NUM
easat-10609	335	32	.	.	PUNCT
easat-10609	336	1	[	[	X
easat-10609	336	2	23	23	NUM
easat-10609	336	3	]	]	PUNCT
easat-10609	336	4	s.	s.	PROPN
easat-10609	336	5	p.	p.	PROPN
easat-10609	336	6	kothari	kothari	PROPN
easat-10609	336	7	,	,	PUNCT
easat-10609	336	8	a.	a.	PROPN
easat-10609	336	9	j.	j.	PROPN
easat-10609	336	10	leone	leone	PROPN
easat-10609	336	11	,	,	PUNCT
easat-10609	336	12	and	and	CCONJ
easat-10609	336	13	c.	c.	PROPN
easat-10609	336	14	e.	e.	PROPN
easat-10609	336	15	wasley	wasley	PROPN
easat-10609	336	16	,	,	PUNCT
easat-10609	336	17	"	"	PUNCT
easat-10609	336	18	performance	performance	NOUN
easat-10609	336	19	matched	match	VERB
easat-10609	336	20	discretionary	discretionary	ADJ
easat-10609	336	21	accrual	accrual	ADJ
easat-10609	336	22	measures	measure	NOUN
easat-10609	336	23	,	,	PUNCT
easat-10609	336	24	"	"	PUNCT
easat-10609	336	25	journal	journal	NOUN
easat-10609	336	26	of	of	ADP
easat-10609	336	27	accounting	accounting	NOUN
easat-10609	336	28	and	and	CCONJ
easat-10609	336	29	economics	economic	NOUN
easat-10609	336	30	,	,	PUNCT
easat-10609	336	31	vol	vol	NOUN
easat-10609	336	32	.	.	PROPN
easat-10609	336	33	39	39	NUM
easat-10609	336	34	,	,	PUNCT
easat-10609	336	35	no	no	INTJ
easat-10609	336	36	.	.	NOUN
easat-10609	336	37	1	1	NUM
easat-10609	336	38	,	,	PUNCT
easat-10609	336	39	pp	pp	ADJ
easat-10609	336	40	.	.	PUNCT
easat-10609	337	1	163	163	NUM
easat-10609	337	2	-	-	SYM
easat-10609	337	3	197	197	NUM
easat-10609	337	4	,	,	PUNCT
easat-10609	337	5	2005	2005	NUM
easat-10609	337	6	.	.	PUNCT
easat-10609	338	1	https://doi.org/10.1016/j.jacceco.2004.11.002	https://doi.org/10.1016/j.jacceco.2004.11.002	NOUN
easat-10609	338	2	[	[	X
easat-10609	338	3	24	24	NUM
easat-10609	338	4	]	]	X
easat-10609	338	5	p.	p.	NOUN
easat-10609	338	6	m.	m.	NOUN
easat-10609	339	1	dechow	dechow	PROPN
easat-10609	339	2	,	,	PUNCT
easat-10609	339	3	r.	r.	PROPN
easat-10609	339	4	g.	g.	PROPN
easat-10609	339	5	sloan	sloan	PROPN
easat-10609	339	6	,	,	PUNCT
easat-10609	339	7	and	and	CCONJ
easat-10609	339	8	a.	a.	PROPN
easat-10609	339	9	p.	p.	PROPN
easat-10609	339	10	sweeney	sweeney	PROPN
easat-10609	339	11	,	,	PUNCT
easat-10609	339	12	"	"	PUNCT
easat-10609	339	13	detecting	detect	VERB
easat-10609	339	14	earnings	earning	NOUN
easat-10609	339	15	management	management	NOUN
easat-10609	339	16	,	,	PUNCT
easat-10609	339	17	"	"	PUNCT
easat-10609	339	18	accounting	accounting	NOUN
easat-10609	339	19	review	review	NOUN
easat-10609	339	20	,	,	PUNCT
easat-10609	339	21	vol	vol	NOUN
easat-10609	339	22	.	.	PROPN
easat-10609	339	23	70	70	NUM
easat-10609	339	24	,	,	PUNCT
easat-10609	339	25	no	no	INTJ
easat-10609	339	26	.	.	NOUN
easat-10609	339	27	2	2	NUM
easat-10609	339	28	,	,	PUNCT
easat-10609	339	29	pp	pp	ADJ
easat-10609	339	30	.	.	PUNCT
easat-10609	340	1	193	193	NUM
easat-10609	340	2	-	-	SYM
easat-10609	340	3	225	225	NUM
easat-10609	340	4	,	,	PUNCT
easat-10609	340	5	1995	1995	NUM
easat-10609	340	6	.	.	PUNCT
easat-10609	341	1	[	[	X
easat-10609	341	2	25	25	NUM
easat-10609	341	3	]	]	PUNCT
easat-10609	341	4	j.	j.	PROPN
easat-10609	341	5	j.	j.	PROPN
easat-10609	341	6	jones	jones	PROPN
easat-10609	341	7	,	,	PUNCT
easat-10609	341	8	"	"	PUNCT
easat-10609	341	9	earnings	earning	NOUN
easat-10609	341	10	management	management	NOUN
easat-10609	341	11	during	during	ADP
easat-10609	341	12	import	import	NOUN
easat-10609	341	13	relief	relief	NOUN
easat-10609	341	14	investigations	investigation	NOUN
easat-10609	341	15	,	,	PUNCT
easat-10609	341	16	"	"	PUNCT
easat-10609	341	17	journal	journal	NOUN
easat-10609	341	18	of	of	ADP
easat-10609	341	19	accounting	accounting	NOUN
easat-10609	341	20	research	research	NOUN
easat-10609	341	21	,	,	PUNCT
easat-10609	341	22	vol	vol	NOUN
easat-10609	341	23	.	.	PROPN
easat-10609	341	24	29	29	NUM
easat-10609	341	25	,	,	PUNCT
easat-10609	341	26	no	no	INTJ
easat-10609	341	27	.	.	NOUN
easat-10609	341	28	2	2	NUM
easat-10609	341	29	,	,	PUNCT
easat-10609	341	30	pp	pp	ADJ
easat-10609	341	31	.	.	PUNCT
easat-10609	342	1	193	193	NUM
easat-10609	342	2	-	-	SYM
easat-10609	342	3	228	228	NUM
easat-10609	342	4	,	,	PUNCT
easat-10609	342	5	1991	1991	NUM
easat-10609	342	6	.	.	PUNCT
easat-10609	343	1	https://doi.org/10.2307/2491047	https://doi.org/10.2307/2491047	PUNCT
easat-10609	344	1	[	[	X
easat-10609	344	2	26	26	NUM
easat-10609	344	3	]	]	PUNCT
easat-10609	344	4	p.	p.	NOUN
easat-10609	344	5	jiraporn	jiraporn	NOUN
easat-10609	344	6	,	,	PUNCT
easat-10609	344	7	y.	y.	PROPN
easat-10609	344	8	s.	s.	PROPN
easat-10609	344	9	kim	kim	PROPN
easat-10609	344	10	,	,	PUNCT
easat-10609	344	11	and	and	CCONJ
easat-10609	344	12	i.	i.	PROPN
easat-10609	344	13	mathur	mathur	PROPN
easat-10609	344	14	,	,	PUNCT
easat-10609	344	15	"	"	PUNCT
easat-10609	344	16	does	do	AUX
easat-10609	344	17	corporate	corporate	ADJ
easat-10609	344	18	governance	governance	NOUN
easat-10609	344	19	affect	affect	VERB
easat-10609	344	20	earnings	earning	NOUN
easat-10609	344	21	management	management	NOUN
easat-10609	344	22	?	?	PUNCT
easat-10609	345	1	evidence	evidence	NOUN
easat-10609	345	2	from	from	ADP
easat-10609	345	3	korea	korea	PROPN
easat-10609	345	4	,	,	PUNCT
easat-10609	345	5	"	"	PUNCT
easat-10609	345	6	journal	journal	NOUN
easat-10609	345	7	of	of	ADP
easat-10609	345	8	business	business	NOUN
easat-10609	345	9	ethics	ethic	NOUN
easat-10609	345	10	,	,	PUNCT
easat-10609	345	11	vol	vol	NOUN
easat-10609	345	12	.	.	PROPN
easat-10609	345	13	87	87	NUM
easat-10609	345	14	,	,	PUNCT
easat-10609	345	15	no	no	INTJ
easat-10609	345	16	.	.	NOUN
easat-10609	345	17	4	4	NUM
easat-10609	345	18	,	,	PUNCT
easat-10609	345	19	pp	pp	ADJ
easat-10609	345	20	.	.	PUNCT
easat-10609	346	1	369–394	369–394	NUM
easat-10609	346	2	,	,	PUNCT
easat-10609	346	3	2008	2008	NUM
easat-10609	346	4	.	.	PUNCT
easat-10609	347	1	[	[	X
easat-10609	347	2	27	27	NUM
easat-10609	347	3	]	]	PUNCT
easat-10609	347	4	a.	a.	NOUN
easat-10609	347	5	robin	robin	PROPN
easat-10609	347	6	and	and	CCONJ
easat-10609	347	7	q.	q.	PROPN
easat-10609	347	8	wu	wu	PROPN
easat-10609	347	9	,	,	PUNCT
easat-10609	347	10	"	"	PUNCT
easat-10609	347	11	firm	firm	ADJ
easat-10609	347	12	growth	growth	NOUN
easat-10609	347	13	and	and	CCONJ
easat-10609	347	14	the	the	DET
easat-10609	347	15	pricing	pricing	NOUN
easat-10609	347	16	of	of	ADP
easat-10609	347	17	discretionary	discretionary	ADJ
easat-10609	347	18	accruals	accrual	NOUN
easat-10609	347	19	,	,	PUNCT
easat-10609	347	20	"	"	PUNCT
easat-10609	347	21	review	review	NOUN
easat-10609	347	22	of	of	ADP
easat-10609	347	23	quantitative	quantitative	ADJ
easat-10609	347	24	finance	finance	NOUN
easat-10609	347	25	and	and	CCONJ
easat-10609	347	26	accounting	accounting	NOUN
easat-10609	347	27	,	,	PUNCT
easat-10609	347	28	vol	vol	NOUN
easat-10609	347	29	.	.	PROPN
easat-10609	347	30	45	45	NUM
easat-10609	347	31	,	,	PUNCT
easat-10609	347	32	pp	pp	ADJ
easat-10609	347	33	.	.	PUNCT
easat-10609	348	1	561	561	NUM
easat-10609	348	2	-	-	SYM
easat-10609	348	3	590	590	NUM
easat-10609	348	4	,	,	PUNCT
easat-10609	348	5	2015	2015	NUM
easat-10609	348	6	.	.	PUNCT
easat-10609	349	1	https://doi.org/10.1007/s11156-014-0447-3	https://doi.org/10.1007/s11156-014-0447-3	NUM
easat-10609	350	1	[	[	X
easat-10609	350	2	28	28	NUM
easat-10609	350	3	]	]	X
easat-10609	350	4	r.	r.	PROPN
easat-10609	350	5	k.	k.	PROPN
easat-10609	350	6	brahmana	brahmana	PROPN
easat-10609	350	7	,	,	PUNCT
easat-10609	350	8	m.	m.	PROPN
easat-10609	350	9	y.	y.	PROPN
easat-10609	350	10	tan	tan	PROPN
easat-10609	350	11	,	,	PUNCT
easat-10609	350	12	and	and	CCONJ
easat-10609	350	13	h.	h.	PROPN
easat-10609	350	14	w.	w.	PROPN
easat-10609	350	15	you	you	PRON
easat-10609	350	16	,	,	PUNCT
easat-10609	350	17	"	"	PUNCT
easat-10609	350	18	corporate	corporate	ADJ
easat-10609	350	19	environmental	environmental	ADJ
easat-10609	350	20	disclosure	disclosure	NOUN
easat-10609	350	21	and	and	CCONJ
easat-10609	350	22	earning	earn	VERB
easat-10609	350	23	management	management	NOUN
easat-10609	350	24	,	,	PUNCT
easat-10609	350	25	"	"	PUNCT
easat-10609	350	26	international	international	ADJ
easat-10609	350	27	journal	journal	NOUN
easat-10609	350	28	of	of	ADP
easat-10609	350	29	green	green	ADJ
easat-10609	350	30	economics	economic	NOUN
easat-10609	350	31	,	,	PUNCT
easat-10609	350	32	vol	vol	NOUN
easat-10609	350	33	.	.	PROPN
easat-10609	351	1	12	12	NUM
easat-10609	351	2	,	,	PUNCT
easat-10609	351	3	no	no	INTJ
easat-10609	351	4	.	.	NOUN
easat-10609	351	5	3	3	NUM
easat-10609	351	6	-	-	SYM
easat-10609	351	7	4	4	NUM
easat-10609	351	8	,	,	PUNCT
easat-10609	351	9	pp	pp	ADJ
easat-10609	351	10	.	.	PUNCT
easat-10609	352	1	308	308	NUM
easat-10609	352	2	-	-	SYM
easat-10609	352	3	321	321	NUM
easat-10609	352	4	,	,	PUNCT
easat-10609	352	5	2018	2018	NUM
easat-10609	352	6	.	.	PUNCT
easat-10609	353	1	https://doi.org/10.1504/ijge.2018.097874	https://doi.org/10.1504/ijge.2018.097874	PROPN
easat-10609	354	1	[	[	X
easat-10609	354	2	29	29	NUM
easat-10609	354	3	]	]	PUNCT
easat-10609	354	4	m.	m.	PROPN
easat-10609	354	5	e.	e.	PROPN
easat-10609	354	6	barth	barth	PROPN
easat-10609	354	7	,	,	PUNCT
easat-10609	354	8	w.	w.	PROPN
easat-10609	354	9	r.	r.	PROPN
easat-10609	354	10	landsman	landsman	PROPN
easat-10609	354	11	,	,	PUNCT
easat-10609	354	12	and	and	CCONJ
easat-10609	354	13	m.	m.	PROPN
easat-10609	354	14	h.	h.	PROPN
easat-10609	354	15	lang	lang	PROPN
easat-10609	354	16	,	,	PUNCT
easat-10609	354	17	"	"	PUNCT
easat-10609	354	18	international	international	ADJ
easat-10609	354	19	accounting	accounting	NOUN
easat-10609	354	20	standards	standard	NOUN
easat-10609	354	21	and	and	CCONJ
easat-10609	354	22	accounting	accounting	NOUN
easat-10609	354	23	quality	quality	NOUN
easat-10609	354	24	,	,	PUNCT
easat-10609	354	25	"	"	PUNCT
easat-10609	354	26	journal	journal	NOUN
easat-10609	354	27	of	of	ADP
easat-10609	354	28	accounting	accounting	NOUN
easat-10609	354	29	research	research	NOUN
easat-10609	354	30	,	,	PUNCT
easat-10609	354	31	vol	vol	NOUN
easat-10609	354	32	.	.	PROPN
easat-10609	354	33	46	46	NUM
easat-10609	354	34	,	,	PUNCT
easat-10609	354	35	no	no	INTJ
easat-10609	354	36	.	.	NOUN
easat-10609	354	37	3	3	NUM
easat-10609	354	38	,	,	PUNCT
easat-10609	354	39	pp	pp	ADJ
easat-10609	354	40	.	.	PUNCT
easat-10609	355	1	467	467	NUM
easat-10609	355	2	-	-	SYM
easat-10609	355	3	498	498	NUM
easat-10609	355	4	,	,	PUNCT
easat-10609	355	5	2008	2008	NUM
easat-10609	355	6	.	.	PUNCT
easat-10609	356	1	https://doi.org/10.1111/j.1475-679x.2008.00287.x	https://doi.org/10.1111/j.1475-679x.2008.00287.x	NOUN
easat-10609	357	1	[	[	X
easat-10609	357	2	30	30	NUM
easat-10609	357	3	]	]	X
easat-10609	357	4	h.	h.	PROPN
easat-10609	357	5	chen	chen	PROPN
easat-10609	357	6	,	,	PUNCT
easat-10609	357	7	q.	q.	PROPN
easat-10609	357	8	tang	tang	PROPN
easat-10609	357	9	,	,	PUNCT
easat-10609	357	10	y.	y.	PROPN
easat-10609	357	11	jiang	jiang	PROPN
easat-10609	357	12	,	,	PUNCT
easat-10609	357	13	and	and	CCONJ
easat-10609	357	14	z.	z.	PROPN
easat-10609	357	15	lin	lin	PROPN
easat-10609	357	16	,	,	PUNCT
easat-10609	357	17	"	"	PUNCT
easat-10609	357	18	the	the	DET
easat-10609	357	19	role	role	NOUN
easat-10609	357	20	of	of	ADP
easat-10609	357	21	international	international	ADJ
easat-10609	357	22	financial	financial	ADJ
easat-10609	357	23	reporting	reporting	NOUN
easat-10609	357	24	standards	standard	NOUN
easat-10609	357	25	in	in	ADP
easat-10609	357	26	accounting	accounting	NOUN
easat-10609	357	27	quality	quality	NOUN
easat-10609	357	28	:	:	PUNCT
easat-10609	357	29	evidence	evidence	NOUN
easat-10609	357	30	from	from	ADP
easat-10609	357	31	the	the	DET
easat-10609	357	32	european	european	PROPN
easat-10609	357	33	union	union	PROPN
easat-10609	357	34	,	,	PUNCT
easat-10609	357	35	"	"	PUNCT
easat-10609	357	36	journal	journal	NOUN
easat-10609	357	37	of	of	ADP
easat-10609	357	38	international	international	ADJ
easat-10609	357	39	financial	financial	ADJ
easat-10609	357	40	management	management	NOUN
easat-10609	357	41	&	&	CCONJ
easat-10609	357	42	accounting	accounting	PROPN
easat-10609	357	43	,	,	PUNCT
easat-10609	357	44	vol	vol	NOUN
easat-10609	357	45	.	.	PROPN
easat-10609	357	46	21	21	NUM
easat-10609	357	47	,	,	PUNCT
easat-10609	357	48	no	no	INTJ
easat-10609	357	49	.	.	NOUN
easat-10609	357	50	3	3	NUM
easat-10609	357	51	,	,	PUNCT
easat-10609	357	52	pp	pp	ADJ
easat-10609	357	53	.	.	PUNCT
easat-10609	357	54	220	220	NUM
easat-10609	357	55	-	-	SYM
easat-10609	357	56	278	278	NUM
easat-10609	357	57	,	,	PUNCT
easat-10609	357	58	2010	2010	NUM
easat-10609	357	59	.	.	PUNCT
easat-10609	358	1	https://doi.org/10.1111/j.1467-646x.2010.01041.x	https://doi.org/10.1111/j.1467-646x.2010.01041.x	NOUN
easat-10609	359	1	[	[	X
easat-10609	359	2	31	31	NUM
easat-10609	359	3	]	]	X
easat-10609	359	4	g.	g.	PROPN
easat-10609	359	5	r.	r.	PROPN
easat-10609	359	6	wilson	wilson	PROPN
easat-10609	359	7	,	,	PUNCT
easat-10609	359	8	"	"	PUNCT
easat-10609	359	9	the	the	DET
easat-10609	359	10	effect	effect	NOUN
easat-10609	359	11	of	of	ADP
easat-10609	359	12	real	real	ADJ
easat-10609	359	13	earnings	earning	NOUN
easat-10609	359	14	management	management	NOUN
easat-10609	359	15	on	on	ADP
easat-10609	359	16	the	the	DET
easat-10609	359	17	information	information	NOUN
easat-10609	359	18	content	content	NOUN
easat-10609	359	19	of	of	ADP
easat-10609	359	20	earnings	earning	NOUN
easat-10609	359	21	,	,	PUNCT
easat-10609	359	22	"	"	PUNCT
easat-10609	359	23	journal	journal	NOUN
easat-10609	359	24	of	of	ADP
easat-10609	359	25	finance	finance	NOUN
easat-10609	359	26	and	and	CCONJ
easat-10609	359	27	accountancy	accountancy	NOUN
easat-10609	359	28	,	,	PUNCT
easat-10609	359	29	vol	vol	NOUN
easat-10609	359	30	.	.	PROPN
easat-10609	359	31	19	19	NUM
easat-10609	359	32	,	,	PUNCT
easat-10609	359	33	pp	pp	ADJ
easat-10609	359	34	.	.	PUNCT
easat-10609	360	1	1	1	NUM
easat-10609	360	2	-	-	SYM
easat-10609	360	3	21	21	NUM
easat-10609	360	4	,	,	PUNCT
easat-10609	360	5	2015	2015	NUM
easat-10609	360	6	.	.	PUNCT
easat-10609	361	1	[	[	X
easat-10609	361	2	32	32	NUM
easat-10609	361	3	]	]	PUNCT
easat-10609	361	4	j.	j.	PROPN
easat-10609	361	5	c.	c.	PROPN
easat-10609	361	6	driscoll	driscoll	PROPN
easat-10609	361	7	and	and	CCONJ
easat-10609	361	8	a.	a.	PROPN
easat-10609	361	9	c.	c.	PROPN
easat-10609	361	10	kraay	kraay	PROPN
easat-10609	361	11	,	,	PUNCT
easat-10609	361	12	"	"	PUNCT
easat-10609	361	13	consistent	consistent	ADJ
easat-10609	361	14	covariance	covariance	NOUN
easat-10609	361	15	matrix	matrix	NOUN
easat-10609	361	16	estimation	estimation	NOUN
easat-10609	361	17	with	with	ADP
easat-10609	361	18	spatially	spatially	ADV
easat-10609	361	19	dependent	dependent	ADJ
easat-10609	361	20	panel	panel	NOUN
easat-10609	361	21	data	datum	NOUN
easat-10609	361	22	,	,	PUNCT
easat-10609	361	23	"	"	PUNCT
easat-10609	361	24	review	review	NOUN
easat-10609	361	25	of	of	ADP
easat-10609	361	26	economics	economic	NOUN
easat-10609	361	27	and	and	CCONJ
easat-10609	361	28	statistics	statistic	NOUN
easat-10609	361	29	,	,	PUNCT
easat-10609	361	30	vol	vol	NOUN
easat-10609	361	31	.	.	PROPN
easat-10609	361	32	80	80	NUM
easat-10609	361	33	,	,	PUNCT
easat-10609	361	34	no	no	INTJ
easat-10609	361	35	.	.	NOUN
easat-10609	361	36	4	4	NUM
easat-10609	361	37	,	,	PUNCT
easat-10609	361	38	pp	pp	ADJ
easat-10609	361	39	.	.	PUNCT
easat-10609	362	1	549	549	NUM
easat-10609	362	2	-	-	SYM
easat-10609	362	3	560	560	NUM
easat-10609	362	4	,	,	PUNCT
easat-10609	362	5	1998	1998	NUM
easat-10609	362	6	.	.	PUNCT
easat-10609	363	1	https://doi.org/10.1162/003465398557825	https://doi.org/10.1162/003465398557825	PRON
easat-10609	364	1	https://doi.org/10.53102/2022.36.01.917	https://doi.org/10.53102/2022.36.01.917	NOUN
easat-10609	364	2	https://doi.org/10.1108/ijopm-03-2012-0112	https://doi.org/10.1108/ijopm-03-2012-0112	PROPN
easat-10609	364	3	https://doi.org/10.1016/j.jacceco.2004.11.002	https://doi.org/10.1016/j.jacceco.2004.11.002	NOUN
easat-10609	364	4	https://doi.org/10.2307/2491047	https://doi.org/10.2307/2491047	NOUN
easat-10609	364	5	https://doi.org/10.1007/s11156-014-0447-3	https://doi.org/10.1007/s11156-014-0447-3	NOUN
easat-10609	365	1	https://doi.org/10.1504/ijge.2018.097874	https://doi.org/10.1504/ijge.2018.097874	X
easat-10609	366	1	https://doi.org/10.1111/j.1475-679x.2008.00287.x	https://doi.org/10.1111/j.1475-679x.2008.00287.x	X
easat-10609	366	2	https://doi.org/10.1111/j.1467-646x.2010.01041.x	https://doi.org/10.1111/j.1467-646x.2010.01041.x	NOUN
easat-10609	366	3	https://doi.org/10.1162/003465398557825	https://doi.org/10.1162/003465398557825	X