id	sid	tid	token	lemma	pos
easat-10838	1	1	edelweiss	edelweiss	PROPN
easat-10838	1	2	applied	apply	VERB
easat-10838	1	3	science	science	NOUN
easat-10838	1	4	and	and	CCONJ
easat-10838	1	5	technology	technology	NOUN
easat-10838	1	6	issn	issn	PROPN
easat-10838	1	7	:	:	PUNCT
easat-10838	1	8	2576	2576	NUM
easat-10838	1	9	-	-	SYM
easat-10838	1	10	8484	8484	NUM
easat-10838	1	11	vol	vol	NOUN
easat-10838	1	12	.	.	PROPN
easat-10838	2	1	9	9	NUM
easat-10838	2	2	,	,	PUNCT
easat-10838	2	3	no	no	INTJ
easat-10838	2	4	.	.	NOUN
easat-10838	2	5	11	11	NUM
easat-10838	2	6	,	,	PUNCT
easat-10838	2	7	225	225	NUM
easat-10838	2	8	-	-	SYM
easat-10838	2	9	248	248	NUM
easat-10838	2	10	2025	2025	NUM
easat-10838	2	11	publisher	publisher	NOUN
easat-10838	2	12	:	:	PUNCT
easat-10838	2	13	learning	learn	VERB
easat-10838	2	14	gate	gate	NOUN
easat-10838	2	15	doi	doi	PROPN
easat-10838	2	16	:	:	PUNCT
easat-10838	2	17	10.55214/2576	10.55214/2576	NUM
easat-10838	2	18	-	-	PUNCT
easat-10838	2	19	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	2	20	©	©	PROPN
easat-10838	2	21	2025	2025	NUM
easat-10838	2	22	by	by	ADP
easat-10838	2	23	the	the	DET
easat-10838	2	24	authors	author	NOUN
easat-10838	2	25	;	;	PUNCT
easat-10838	2	26	licensee	licensee	PROPN
easat-10838	2	27	learning	learning	NOUN
easat-10838	2	28	gate	gate	NOUN
easat-10838	3	1	©	©	PROPN
easat-10838	3	2	2025	2025	NUM
easat-10838	3	3	by	by	ADP
easat-10838	3	4	the	the	DET
easat-10838	3	5	authors	author	NOUN
easat-10838	3	6	;	;	PUNCT
easat-10838	3	7	licensee	licensee	PROPN
easat-10838	3	8	learning	learning	NOUN
easat-10838	3	9	gate	gate	NOUN
easat-10838	3	10	history	history	NOUN
easat-10838	3	11	:	:	PUNCT
easat-10838	3	12	received	receive	VERB
easat-10838	3	13	:	:	PUNCT
easat-10838	3	14	20	20	NUM
easat-10838	3	15	august	august	PROPN
easat-10838	3	16	2025	2025	NUM
easat-10838	3	17	;	;	PUNCT
easat-10838	3	18	revised	revise	VERB
easat-10838	3	19	:	:	PUNCT
easat-10838	3	20	8	8	NUM
easat-10838	3	21	october	october	NOUN
easat-10838	3	22	2025	2025	NUM
easat-10838	3	23	;	;	PUNCT
easat-10838	3	24	accepted	accept	VERB
easat-10838	3	25	:	:	PUNCT
easat-10838	3	26	13	13	NUM
easat-10838	3	27	october2025	october2025	PROPN
easat-10838	3	28	;	;	PUNCT
easat-10838	3	29	published	publish	VERB
easat-10838	3	30	:	:	PUNCT
easat-10838	3	31	3	3	NUM
easat-10838	3	32	november	november	PROPN
easat-10838	3	33	2025	2025	NUM
easat-10838	3	34	*	*	PUNCT
easat-10838	3	35	correspondence	correspondence	NOUN
easat-10838	3	36	:	:	PUNCT
easat-10838	3	37	qamruzzaman@bus.uiu.ac.bd	qamruzzaman@bus.uiu.ac.bd	VERB
easat-10838	3	38	corporate	corporate	ADJ
easat-10838	3	39	governance	governance	NOUN
easat-10838	3	40	mechanisms	mechanism	NOUN
easat-10838	3	41	and	and	CCONJ
easat-10838	3	42	dividend	dividend	NOUN
easat-10838	3	43	decisions	decision	NOUN
easat-10838	3	44	in	in	ADP
easat-10838	3	45	emerging	emerge	VERB
easat-10838	3	46	markets	market	NOUN
easat-10838	3	47	:	:	PUNCT
easat-10838	3	48	insights	insight	NOUN
easat-10838	3	49	from	from	ADP
easat-10838	3	50	india	india	PROPN
easat-10838	3	51	monika1	monika1	PROPN
easat-10838	3	52	,	,	PUNCT
easat-10838	3	53	md	md	PROPN
easat-10838	3	54	.	.	PUNCT
easat-10838	4	1	qamruzzaman2	qamruzzaman2	PROPN
easat-10838	4	2	*	*	PROPN
easat-10838	4	3	,	,	PUNCT
easat-10838	4	4	rajnish	rajnish	PROPN
easat-10838	4	5	kler3	kler3	PROPN
easat-10838	5	1	1,3department	1,3department	NUM
easat-10838	5	2	of	of	ADP
easat-10838	5	3	commerce	commerce	PROPN
easat-10838	5	4	,	,	PUNCT
easat-10838	5	5	motilal	motilal	PROPN
easat-10838	5	6	nehru	nehru	PROPN
easat-10838	5	7	college	college	PROPN
easat-10838	5	8	,	,	PUNCT
easat-10838	5	9	university	university	PROPN
easat-10838	5	10	of	of	ADP
easat-10838	5	11	delhi	delhi	PROPN
easat-10838	5	12	,	,	PUNCT
easat-10838	5	13	delhi	delhi	PROPN
easat-10838	5	14	,	,	PUNCT
easat-10838	5	15	india	india	PROPN
easat-10838	5	16	;	;	PUNCT
easat-10838	5	17	monika@mlne.du.ac.in	monika@mlne.du.ac.in	PROPN
easat-10838	5	18	(	(	PUNCT
easat-10838	5	19	m.	m.	NOUN
easat-10838	5	20	)	)	PUNCT
easat-10838	5	21	rajnishkler@mlne.du.ac.in	rajnishkler@mlne.du.ac.in	PROPN
easat-10838	5	22	(	(	PUNCT
easat-10838	5	23	m.q	m.q	PROPN
easat-10838	5	24	.	.	PROPN
easat-10838	5	25	)	)	PUNCT
easat-10838	5	26	.	.	PUNCT
easat-10838	6	1	2school	2school	NUM
easat-10838	6	2	of	of	ADP
easat-10838	6	3	business	business	NOUN
easat-10838	6	4	and	and	CCONJ
easat-10838	6	5	economics	economic	NOUN
easat-10838	6	6	,	,	PUNCT
easat-10838	6	7	united	united	PROPN
easat-10838	6	8	international	international	PROPN
easat-10838	6	9	university	university	PROPN
easat-10838	6	10	,	,	PUNCT
easat-10838	6	11	dhaka	dhaka	PROPN
easat-10838	6	12	,	,	PUNCT
easat-10838	6	13	bangladesh	bangladesh	PROPN
easat-10838	6	14	;	;	PUNCT
easat-10838	6	15	qamruzzaman@bus.uiu.ac.bd	qamruzzaman@bus.uiu.ac.bd	X
easat-10838	6	16	(	(	PUNCT
easat-10838	6	17	r.k	r.k	PROPN
easat-10838	6	18	.	.	PROPN
easat-10838	6	19	)	)	PUNCT
easat-10838	6	20	.	.	PUNCT
easat-10838	7	1	abstract	abstract	ADV
easat-10838	7	2	:	:	PUNCT
easat-10838	7	3	this	this	DET
easat-10838	7	4	study	study	NOUN
easat-10838	7	5	examines	examine	VERB
easat-10838	7	6	the	the	DET
easat-10838	7	7	interplay	interplay	NOUN
easat-10838	7	8	between	between	ADP
easat-10838	7	9	board	board	NOUN
easat-10838	7	10	compensation	compensation	NOUN
easat-10838	7	11	,	,	PUNCT
easat-10838	7	12	audit	audit	NOUN
easat-10838	7	13	committee	committee	NOUN
easat-10838	7	14	independence	independence	NOUN
easat-10838	7	15	,	,	PUNCT
easat-10838	7	16	and	and	CCONJ
easat-10838	7	17	dividend	dividend	NOUN
easat-10838	7	18	policies	policy	NOUN
easat-10838	7	19	among	among	ADP
easat-10838	7	20	indian	indian	ADJ
easat-10838	7	21	firms	firm	NOUN
easat-10838	7	22	.	.	PUNCT
easat-10838	8	1	drawing	draw	VERB
easat-10838	8	2	on	on	ADP
easat-10838	8	3	agency	agency	NOUN
easat-10838	8	4	theory	theory	NOUN
easat-10838	8	5	and	and	CCONJ
easat-10838	8	6	corporate	corporate	ADJ
easat-10838	8	7	governance	governance	NOUN
easat-10838	8	8	frameworks	framework	NOUN
easat-10838	8	9	,	,	PUNCT
easat-10838	8	10	it	it	PRON
easat-10838	8	11	investigates	investigate	VERB
easat-10838	8	12	how	how	SCONJ
easat-10838	8	13	executive	executive	ADJ
easat-10838	8	14	compensation	compensation	NOUN
easat-10838	8	15	structures	structure	NOUN
easat-10838	8	16	and	and	CCONJ
easat-10838	8	17	audit	audit	NOUN
easat-10838	8	18	committee	committee	NOUN
easat-10838	8	19	characteristics	characteristics	PROPN
easat-10838	8	20	influence	influence	NOUN
easat-10838	8	21	dividend	dividend	NOUN
easat-10838	8	22	decisions	decision	NOUN
easat-10838	8	23	,	,	PUNCT
easat-10838	8	24	using	use	VERB
easat-10838	8	25	a	a	DET
easat-10838	8	26	sample	sample	NOUN
easat-10838	8	27	of	of	ADP
easat-10838	8	28	426	426	NUM
easat-10838	8	29	non	non	ADJ
easat-10838	8	30	-	-	ADJ
easat-10838	8	31	financial	financial	ADJ
easat-10838	8	32	firms	firm	NOUN
easat-10838	8	33	listed	list	VERB
easat-10838	8	34	on	on	ADP
easat-10838	8	35	the	the	DET
easat-10838	8	36	bombay	bombay	PROPN
easat-10838	8	37	stock	stock	PROPN
easat-10838	8	38	exchange	exchange	PROPN
easat-10838	8	39	from	from	ADP
easat-10838	8	40	2012	2012	NUM
easat-10838	8	41	to	to	ADP
easat-10838	8	42	2023	2023	NUM
easat-10838	8	43	.	.	PUNCT
easat-10838	9	1	employing	employ	VERB
easat-10838	9	2	advanced	advanced	ADJ
easat-10838	9	3	econometric	econometric	ADJ
easat-10838	9	4	techniques	technique	NOUN
easat-10838	9	5	,	,	PUNCT
easat-10838	9	6	including	include	VERB
easat-10838	9	7	tobit	tobit	NOUN
easat-10838	9	8	,	,	PUNCT
easat-10838	9	9	probit	probit	NOUN
easat-10838	9	10	,	,	PUNCT
easat-10838	9	11	and	and	CCONJ
easat-10838	9	12	generalized	generalized	ADJ
easat-10838	9	13	method	method	NOUN
easat-10838	9	14	of	of	ADP
easat-10838	9	15	moments	moment	NOUN
easat-10838	9	16	(	(	PUNCT
easat-10838	9	17	gmm	gmm	NOUN
easat-10838	9	18	)	)	PUNCT
easat-10838	9	19	,	,	PUNCT
easat-10838	9	20	the	the	DET
easat-10838	9	21	research	research	NOUN
easat-10838	9	22	provides	provide	VERB
easat-10838	9	23	robust	robust	ADJ
easat-10838	9	24	insights	insight	NOUN
easat-10838	9	25	into	into	ADP
easat-10838	9	26	governance	governance	NOUN
easat-10838	9	27	mechanisms	mechanism	NOUN
easat-10838	9	28	.	.	PUNCT
easat-10838	10	1	key	key	ADJ
easat-10838	10	2	findings	finding	NOUN
easat-10838	10	3	reveal	reveal	VERB
easat-10838	10	4	a	a	DET
easat-10838	10	5	positive	positive	ADJ
easat-10838	10	6	association	association	NOUN
easat-10838	10	7	between	between	ADP
easat-10838	10	8	executive	executive	NOUN
easat-10838	10	9	compensation	compensation	NOUN
easat-10838	10	10	and	and	CCONJ
easat-10838	10	11	dividend	dividend	NOUN
easat-10838	10	12	payouts	payout	NOUN
easat-10838	10	13	,	,	PUNCT
easat-10838	10	14	suggesting	suggest	VERB
easat-10838	10	15	that	that	SCONJ
easat-10838	10	16	well	well	ADV
easat-10838	10	17	-	-	PUNCT
easat-10838	10	18	structured	structure	VERB
easat-10838	10	19	pay	pay	NOUN
easat-10838	10	20	packages	package	NOUN
easat-10838	10	21	align	align	VERB
easat-10838	10	22	managerial	managerial	ADJ
easat-10838	10	23	incentives	incentive	NOUN
easat-10838	10	24	with	with	ADP
easat-10838	10	25	shareholder	shareholder	NOUN
easat-10838	10	26	interests	interest	NOUN
easat-10838	10	27	.	.	PUNCT
easat-10838	11	1	audit	audit	NOUN
easat-10838	11	2	committee	committee	NOUN
easat-10838	11	3	independence	independence	NOUN
easat-10838	11	4	also	also	ADV
easat-10838	11	5	demonstrates	demonstrate	VERB
easat-10838	11	6	a	a	DET
easat-10838	11	7	significant	significant	ADJ
easat-10838	11	8	positive	positive	ADJ
easat-10838	11	9	impact	impact	NOUN
easat-10838	11	10	on	on	ADP
easat-10838	11	11	dividend	dividend	NOUN
easat-10838	11	12	policies	policy	NOUN
easat-10838	11	13	,	,	PUNCT
easat-10838	11	14	emphasizing	emphasize	VERB
easat-10838	11	15	its	its	PRON
easat-10838	11	16	role	role	NOUN
easat-10838	11	17	in	in	ADP
easat-10838	11	18	enhancing	enhance	VERB
easat-10838	11	19	financial	financial	ADJ
easat-10838	11	20	transparency	transparency	NOUN
easat-10838	11	21	and	and	CCONJ
easat-10838	11	22	mitigating	mitigate	VERB
easat-10838	11	23	agency	agency	NOUN
easat-10838	11	24	conflicts	conflict	NOUN
easat-10838	11	25	.	.	PUNCT
easat-10838	12	1	the	the	DET
easat-10838	12	2	study	study	NOUN
easat-10838	12	3	further	far	ADV
easat-10838	12	4	identifies	identify	VERB
easat-10838	12	5	gender	gender	NOUN
easat-10838	12	6	diversity	diversity	NOUN
easat-10838	12	7	and	and	CCONJ
easat-10838	12	8	board	board	NOUN
easat-10838	12	9	size	size	NOUN
easat-10838	12	10	as	as	ADP
easat-10838	12	11	critical	critical	ADJ
easat-10838	12	12	determinants	determinant	NOUN
easat-10838	12	13	of	of	ADP
easat-10838	12	14	dividend	dividend	NOUN
easat-10838	12	15	decisions	decision	NOUN
easat-10838	12	16	,	,	PUNCT
easat-10838	12	17	while	while	SCONJ
easat-10838	12	18	ceo	ceo	NOUN
easat-10838	12	19	duality	duality	NOUN
easat-10838	12	20	emerges	emerge	VERB
easat-10838	12	21	as	as	ADP
easat-10838	12	22	a	a	DET
easat-10838	12	23	negative	negative	ADJ
easat-10838	12	24	influencer	influencer	NOUN
easat-10838	12	25	.	.	PUNCT
easat-10838	13	1	by	by	ADP
easat-10838	13	2	addressing	address	VERB
easat-10838	13	3	gaps	gap	NOUN
easat-10838	13	4	in	in	ADP
easat-10838	13	5	existing	exist	VERB
easat-10838	13	6	literature	literature	NOUN
easat-10838	13	7	on	on	ADP
easat-10838	13	8	emerging	emerge	VERB
easat-10838	13	9	markets	market	NOUN
easat-10838	13	10	,	,	PUNCT
easat-10838	13	11	this	this	DET
easat-10838	13	12	research	research	NOUN
easat-10838	13	13	underscores	underscore	VERB
easat-10838	13	14	the	the	DET
easat-10838	13	15	need	need	NOUN
easat-10838	13	16	for	for	ADP
easat-10838	13	17	strategic	strategic	ADJ
easat-10838	13	18	governance	governance	NOUN
easat-10838	13	19	reforms	reform	NOUN
easat-10838	13	20	.	.	PUNCT
easat-10838	14	1	it	it	PRON
easat-10838	14	2	advocates	advocate	VERB
easat-10838	14	3	for	for	ADP
easat-10838	14	4	effective	effective	ADJ
easat-10838	14	5	compensation	compensation	NOUN
easat-10838	14	6	frameworks	framework	NOUN
easat-10838	14	7	and	and	CCONJ
easat-10838	14	8	independent	independent	ADJ
easat-10838	14	9	audit	audit	NOUN
easat-10838	14	10	committees	committee	NOUN
easat-10838	14	11	to	to	PART
easat-10838	14	12	bolster	bolster	VERB
easat-10838	14	13	transparency	transparency	NOUN
easat-10838	14	14	and	and	CCONJ
easat-10838	14	15	protect	protect	VERB
easat-10838	14	16	minority	minority	NOUN
easat-10838	14	17	shareholders	shareholder	NOUN
easat-10838	14	18	.	.	PUNCT
easat-10838	15	1	the	the	DET
easat-10838	15	2	findings	finding	NOUN
easat-10838	15	3	offer	offer	VERB
easat-10838	15	4	actionable	actionable	ADJ
easat-10838	15	5	insights	insight	NOUN
easat-10838	15	6	for	for	ADP
easat-10838	15	7	policymakers	policymaker	NOUN
easat-10838	15	8	,	,	PUNCT
easat-10838	15	9	regulators	regulator	NOUN
easat-10838	15	10	,	,	PUNCT
easat-10838	15	11	and	and	CCONJ
easat-10838	15	12	corporate	corporate	ADJ
easat-10838	15	13	leaders	leader	NOUN
easat-10838	15	14	striving	strive	VERB
easat-10838	15	15	to	to	PART
easat-10838	15	16	improve	improve	VERB
easat-10838	15	17	governance	governance	NOUN
easat-10838	15	18	practices	practice	NOUN
easat-10838	15	19	and	and	CCONJ
easat-10838	15	20	align	align	VERB
easat-10838	15	21	managerial	managerial	ADJ
easat-10838	15	22	actions	action	NOUN
easat-10838	15	23	with	with	ADP
easat-10838	15	24	shareholder	shareholder	NOUN
easat-10838	15	25	value	value	NOUN
easat-10838	15	26	creation	creation	NOUN
easat-10838	15	27	.	.	PUNCT
easat-10838	16	1	this	this	DET
easat-10838	16	2	study	study	NOUN
easat-10838	16	3	also	also	ADV
easat-10838	16	4	contributes	contribute	VERB
easat-10838	16	5	to	to	ADP
easat-10838	16	6	the	the	DET
easat-10838	16	7	broader	broad	ADJ
easat-10838	16	8	discourse	discourse	NOUN
easat-10838	16	9	on	on	ADP
easat-10838	16	10	corporate	corporate	ADJ
easat-10838	16	11	governance	governance	NOUN
easat-10838	16	12	by	by	ADP
easat-10838	16	13	highlighting	highlight	VERB
easat-10838	16	14	the	the	DET
easat-10838	16	15	unique	unique	ADJ
easat-10838	16	16	dynamics	dynamic	NOUN
easat-10838	16	17	within	within	ADP
easat-10838	16	18	the	the	DET
easat-10838	16	19	indian	indian	ADJ
easat-10838	16	20	regulatory	regulatory	ADJ
easat-10838	16	21	and	and	CCONJ
easat-10838	16	22	economic	economic	ADJ
easat-10838	16	23	landscape	landscape	NOUN
easat-10838	16	24	.	.	PUNCT
easat-10838	17	1	keywords	keyword	NOUN
easat-10838	17	2	:	:	PUNCT
easat-10838	17	3	agency	agency	NOUN
easat-10838	17	4	theory	theory	NOUN
easat-10838	17	5	,	,	PUNCT
easat-10838	17	6	audit	audit	NOUN
easat-10838	17	7	committee	committee	NOUN
easat-10838	17	8	independence	independence	NOUN
easat-10838	17	9	,	,	PUNCT
easat-10838	17	10	board	board	NOUN
easat-10838	17	11	compensation	compensation	NOUN
easat-10838	17	12	,	,	PUNCT
easat-10838	17	13	corporate	corporate	ADJ
easat-10838	17	14	governance	governance	NOUN
easat-10838	17	15	,	,	PUNCT
easat-10838	17	16	dividend	dividend	NOUN
easat-10838	17	17	policy	policy	NOUN
easat-10838	17	18	,	,	PUNCT
easat-10838	17	19	financial	financial	ADJ
easat-10838	17	20	transparency	transparency	NOUN
easat-10838	17	21	.	.	PUNCT
easat-10838	18	1	1	1	X
easat-10838	18	2	.	.	X
easat-10838	18	3	introduction	introduction	NOUN
easat-10838	18	4	sustainable	sustainable	ADJ
easat-10838	18	5	corporate	corporate	ADJ
easat-10838	18	6	governance	governance	NOUN
easat-10838	18	7	is	be	AUX
easat-10838	18	8	an	an	DET
easat-10838	18	9	emerging	emerge	VERB
easat-10838	18	10	paradigm	paradigm	NOUN
easat-10838	18	11	that	that	PRON
easat-10838	18	12	prioritizes	prioritize	VERB
easat-10838	18	13	the	the	DET
easat-10838	18	14	integration	integration	NOUN
easat-10838	18	15	of	of	ADP
easat-10838	18	16	environmental	environmental	ADJ
easat-10838	18	17	,	,	PUNCT
easat-10838	18	18	social	social	ADJ
easat-10838	18	19	,	,	PUNCT
easat-10838	18	20	and	and	CCONJ
easat-10838	18	21	governance	governance	NOUN
easat-10838	18	22	(	(	PUNCT
easat-10838	18	23	esg	esg	NOUN
easat-10838	18	24	)	)	PUNCT
easat-10838	18	25	factors	factor	NOUN
easat-10838	18	26	into	into	ADP
easat-10838	18	27	corporate	corporate	ADJ
easat-10838	18	28	strategy	strategy	NOUN
easat-10838	18	29	and	and	CCONJ
easat-10838	18	30	decision	decision	NOUN
easat-10838	18	31	-	-	PUNCT
easat-10838	18	32	making	making	NOUN
easat-10838	18	33	[	[	X
easat-10838	18	34	1	1	NUM
easat-10838	18	35	,	,	PUNCT
easat-10838	18	36	2	2	NUM
easat-10838	18	37	]	]	PUNCT
easat-10838	18	38	.	.	PUNCT
easat-10838	19	1	unlike	unlike	ADP
easat-10838	19	2	traditional	traditional	ADJ
easat-10838	19	3	models	model	NOUN
easat-10838	19	4	focused	focus	VERB
easat-10838	19	5	on	on	ADP
easat-10838	19	6	short	short	ADJ
easat-10838	19	7	-	-	PUNCT
easat-10838	19	8	term	term	NOUN
easat-10838	19	9	profits	profit	NOUN
easat-10838	19	10	,	,	PUNCT
easat-10838	19	11	sustainable	sustainable	ADJ
easat-10838	19	12	governance	governance	NOUN
easat-10838	19	13	embraces	embrace	VERB
easat-10838	19	14	a	a	DET
easat-10838	19	15	longterm	longterm	NOUN
easat-10838	19	16	,	,	PUNCT
easat-10838	19	17	stakeholder	stakeholder	NOUN
easat-10838	19	18	-	-	PUNCT
easat-10838	19	19	oriented	orient	VERB
easat-10838	19	20	approach	approach	NOUN
easat-10838	19	21	.	.	PUNCT
easat-10838	20	1	it	it	PRON
easat-10838	20	2	seeks	seek	VERB
easat-10838	20	3	to	to	PART
easat-10838	20	4	balance	balance	VERB
easat-10838	20	5	the	the	DET
easat-10838	20	6	interests	interest	NOUN
easat-10838	20	7	of	of	ADP
easat-10838	20	8	shareholders	shareholder	NOUN
easat-10838	20	9	,	,	PUNCT
easat-10838	20	10	employees	employee	NOUN
easat-10838	20	11	,	,	PUNCT
easat-10838	20	12	customers	customer	NOUN
easat-10838	20	13	,	,	PUNCT
easat-10838	20	14	communities	community	NOUN
easat-10838	20	15	,	,	PUNCT
easat-10838	20	16	and	and	CCONJ
easat-10838	20	17	the	the	DET
easat-10838	20	18	environment	environment	NOUN
easat-10838	20	19	[	[	X
easat-10838	20	20	2	2	NUM
easat-10838	20	21	,	,	PUNCT
easat-10838	20	22	3	3	NUM
easat-10838	20	23	]	]	PUNCT
easat-10838	20	24	,	,	PUNCT
easat-10838	20	25	which	which	PRON
easat-10838	20	26	is	be	AUX
easat-10838	20	27	particularly	particularly	ADV
easat-10838	20	28	vital	vital	ADJ
easat-10838	20	29	for	for	ADP
easat-10838	20	30	multinational	multinational	ADJ
easat-10838	20	31	enterprises	enterprise	NOUN
easat-10838	20	32	navigating	navigate	VERB
easat-10838	20	33	complex	complex	ADJ
easat-10838	20	34	global	global	ADJ
easat-10838	20	35	markets	market	NOUN
easat-10838	20	36	and	and	CCONJ
easat-10838	20	37	increasing	increase	VERB
easat-10838	20	38	demands	demand	NOUN
easat-10838	20	39	for	for	ADP
easat-10838	20	40	sustainability	sustainability	NOUN
easat-10838	20	41	compliance	compliance	NOUN
easat-10838	20	42	.	.	PUNCT
easat-10838	21	1	at	at	ADP
easat-10838	21	2	its	its	PRON
easat-10838	21	3	core	core	NOUN
easat-10838	21	4	,	,	PUNCT
easat-10838	21	5	sustainable	sustainable	ADJ
easat-10838	21	6	corporate	corporate	ADJ
easat-10838	21	7	governance	governance	NOUN
easat-10838	21	8	aims	aim	VERB
easat-10838	21	9	to	to	PART
easat-10838	21	10	create	create	VERB
easat-10838	21	11	value	value	NOUN
easat-10838	21	12	that	that	PRON
easat-10838	21	13	is	be	AUX
easat-10838	21	14	not	not	PART
easat-10838	21	15	only	only	ADV
easat-10838	21	16	economic	economic	ADJ
easat-10838	21	17	but	but	CCONJ
easat-10838	21	18	also	also	ADV
easat-10838	21	19	environmentally	environmentally	ADV
easat-10838	21	20	and	and	CCONJ
easat-10838	21	21	socially	socially	ADV
easat-10838	21	22	responsible	responsible	ADJ
easat-10838	21	23	,	,	PUNCT
easat-10838	21	24	ensuring	ensure	VERB
easat-10838	21	25	long	long	ADJ
easat-10838	21	26	-	-	PUNCT
easat-10838	21	27	term	term	NOUN
easat-10838	21	28	organizational	organizational	ADJ
easat-10838	21	29	resilience	resilience	NOUN
easat-10838	21	30	[	[	X
easat-10838	21	31	4	4	NUM
easat-10838	21	32	]	]	PUNCT
easat-10838	21	33	.	.	PUNCT
easat-10838	22	1	achieving	achieve	VERB
easat-10838	22	2	this	this	PRON
easat-10838	22	3	requires	require	VERB
easat-10838	22	4	robust	robust	ADJ
easat-10838	22	5	internal	internal	ADJ
easat-10838	22	6	governance	governance	NOUN
easat-10838	22	7	mechanisms	mechanism	NOUN
easat-10838	22	8	and	and	CCONJ
easat-10838	22	9	a	a	DET
easat-10838	22	10	commitment	commitment	NOUN
easat-10838	22	11	to	to	ADP
easat-10838	22	12	transparency	transparency	NOUN
easat-10838	22	13	and	and	CCONJ
easat-10838	22	14	accountability	accountability	NOUN
easat-10838	23	1	[	[	X
easat-10838	23	2	5	5	NUM
easat-10838	23	3	]	]	PUNCT
easat-10838	23	4	.	.	PUNCT
easat-10838	24	1	regulatory	regulatory	ADJ
easat-10838	24	2	developments	development	NOUN
easat-10838	24	3	such	such	ADJ
easat-10838	24	4	as	as	ADP
easat-10838	24	5	the	the	DET
easat-10838	24	6	eu	eu	PROPN
easat-10838	24	7	’s	’s	PART
easat-10838	24	8	sustainable	sustainable	ADJ
easat-10838	24	9	finance	finance	NOUN
easat-10838	24	10	framework	framework	NOUN
easat-10838	24	11	,	,	PUNCT
easat-10838	24	12	including	include	VERB
easat-10838	24	13	the	the	DET
easat-10838	24	14	eu	eu	PROPN
easat-10838	24	15	taxonomy	taxonomy	NOUN
easat-10838	24	16	regulation	regulation	NOUN
easat-10838	24	17	and	and	CCONJ
easat-10838	24	18	the	the	DET
easat-10838	24	19	corporate	corporate	ADJ
easat-10838	24	20	sustainability	sustainability	NOUN
easat-10838	24	21	reporting	reporting	NOUN
easat-10838	24	22	directive	directive	NOUN
easat-10838	24	23	,	,	PUNCT
easat-10838	24	24	highlight	highlight	VERB
easat-10838	24	25	the	the	DET
easat-10838	24	26	increasing	increase	VERB
easat-10838	24	27	significance	significance	NOUN
easat-10838	24	28	of	of	ADP
easat-10838	24	29	sustainability	sustainability	NOUN
easat-10838	24	30	in	in	ADP
easat-10838	24	31	financial	financial	ADJ
easat-10838	24	32	and	and	CCONJ
easat-10838	24	33	corporate	corporate	ADJ
easat-10838	24	34	reporting	reporting	NOUN
easat-10838	24	35	[	[	X
easat-10838	24	36	6	6	NUM
easat-10838	24	37	]	]	PUNCT
easat-10838	24	38	.	.	PUNCT
easat-10838	25	1	firms	firm	NOUN
easat-10838	25	2	that	that	PRON
easat-10838	25	3	incorporate	incorporate	VERB
easat-10838	25	4	esg	esg	NOUN
easat-10838	25	5	criteria	criterion	NOUN
easat-10838	25	6	typically	typically	ADV
easat-10838	25	7	experience	experience	VERB
easat-10838	25	8	enhanced	enhanced	ADJ
easat-10838	25	9	enterprise	enterprise	NOUN
easat-10838	25	10	value	value	NOUN
easat-10838	25	11	,	,	PUNCT
easat-10838	25	12	reduced	reduce	VERB
easat-10838	25	13	financing	financing	NOUN
easat-10838	25	14	https://orcid.org/0000-0002-0854-2600	https://orcid.org/0000-0002-0854-2600	ADP
easat-10838	25	15	226	226	NUM
easat-10838	25	16	edelweiss	edelweiss	PROPN
easat-10838	25	17	applied	apply	VERB
easat-10838	25	18	science	science	NOUN
easat-10838	25	19	and	and	CCONJ
easat-10838	25	20	technology	technology	NOUN
easat-10838	25	21	issn	issn	PROPN
easat-10838	25	22	:	:	PUNCT
easat-10838	25	23	2576	2576	NUM
easat-10838	25	24	-	-	SYM
easat-10838	25	25	8484	8484	NUM
easat-10838	25	26	vol	vol	NOUN
easat-10838	25	27	.	.	PROPN
easat-10838	26	1	9	9	NUM
easat-10838	26	2	,	,	PUNCT
easat-10838	26	3	no	no	INTJ
easat-10838	26	4	.	.	NOUN
easat-10838	26	5	11	11	NUM
easat-10838	26	6	:	:	PUNCT
easat-10838	26	7	225	225	NUM
easat-10838	26	8	-	-	SYM
easat-10838	26	9	248	248	NUM
easat-10838	26	10	,	,	PUNCT
easat-10838	26	11	2025	2025	NUM
easat-10838	26	12	doi	doi	NOUN
easat-10838	26	13	:	:	PUNCT
easat-10838	26	14	10.55214/2576	10.55214/2576	NUM
easat-10838	26	15	-	-	PUNCT
easat-10838	26	16	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	26	17	©	©	PROPN
easat-10838	26	18	2025	2025	NUM
easat-10838	26	19	by	by	ADP
easat-10838	26	20	the	the	DET
easat-10838	26	21	authors	author	NOUN
easat-10838	26	22	;	;	PUNCT
easat-10838	27	1	licensee	licensee	PROPN
easat-10838	27	2	learning	learn	VERB
easat-10838	27	3	gate	gate	NOUN
easat-10838	27	4	constraints	constraint	NOUN
easat-10838	27	5	,	,	PUNCT
easat-10838	27	6	and	and	CCONJ
easat-10838	27	7	stronger	strong	ADJ
easat-10838	27	8	green	green	ADJ
easat-10838	27	9	innovation	innovation	NOUN
easat-10838	27	10	outcomes	outcome	NOUN
easat-10838	27	11	[	[	X
easat-10838	27	12	7	7	NUM
easat-10838	27	13	]	]	PUNCT
easat-10838	27	14	.	.	PUNCT
easat-10838	28	1	this	this	DET
easat-10838	28	2	proactive	proactive	ADJ
easat-10838	28	3	governance	governance	NOUN
easat-10838	28	4	strategy	strategy	NOUN
easat-10838	28	5	mitigates	mitigate	VERB
easat-10838	28	6	risks	risk	NOUN
easat-10838	28	7	and	and	CCONJ
easat-10838	28	8	fosters	foster	VERB
easat-10838	28	9	sustainable	sustainable	ADJ
easat-10838	28	10	value	value	NOUN
easat-10838	28	11	creation	creation	NOUN
easat-10838	28	12	aligned	align	VERB
easat-10838	28	13	with	with	ADP
easat-10838	28	14	societal	societal	ADJ
easat-10838	28	15	and	and	CCONJ
easat-10838	28	16	environmental	environmental	ADJ
easat-10838	28	17	needs	need	NOUN
easat-10838	28	18	[	[	X
easat-10838	28	19	8	8	NUM
easat-10838	28	20	]	]	PUNCT
easat-10838	28	21	.	.	PUNCT
easat-10838	29	1	as	as	SCONJ
easat-10838	29	2	stakeholder	stakeholder	NOUN
easat-10838	29	3	expectations	expectation	NOUN
easat-10838	29	4	intensify	intensify	VERB
easat-10838	29	5	,	,	PUNCT
easat-10838	29	6	integrating	integrate	VERB
easat-10838	29	7	esg	esg	NOUN
easat-10838	29	8	into	into	ADP
easat-10838	29	9	governance	governance	NOUN
easat-10838	29	10	is	be	AUX
easat-10838	29	11	no	no	PRON
easat-10838	29	12	longer	long	ADV
easat-10838	29	13	optional	optional	ADJ
easat-10838	29	14	;	;	PUNCT
easat-10838	29	15	it	it	PRON
easat-10838	29	16	is	be	AUX
easat-10838	29	17	a	a	DET
easat-10838	29	18	strategic	strategic	ADJ
easat-10838	29	19	necessity	necessity	NOUN
easat-10838	29	20	for	for	ADP
easat-10838	29	21	resilience	resilience	NOUN
easat-10838	29	22	and	and	CCONJ
easat-10838	29	23	long	long	ADJ
easat-10838	29	24	-	-	PUNCT
easat-10838	29	25	term	term	NOUN
easat-10838	29	26	success	success	NOUN
easat-10838	29	27	[	[	X
easat-10838	29	28	9	9	NUM
easat-10838	29	29	]	]	PUNCT
easat-10838	29	30	.	.	PUNCT
easat-10838	30	1	institutional	institutional	ADJ
easat-10838	30	2	aspect	aspect	NOUN
easat-10838	30	3	of	of	ADP
easat-10838	30	4	corporate	corporate	ADJ
easat-10838	30	5	governance	governance	NOUN
easat-10838	30	6	in	in	ADP
easat-10838	30	7	india	india	PROPN
easat-10838	30	8	the	the	DET
easat-10838	30	9	institutional	institutional	ADJ
easat-10838	30	10	framework	framework	NOUN
easat-10838	30	11	of	of	ADP
easat-10838	30	12	corporate	corporate	ADJ
easat-10838	30	13	governance	governance	NOUN
easat-10838	30	14	in	in	ADP
easat-10838	30	15	india	india	PROPN
easat-10838	30	16	is	be	AUX
easat-10838	30	17	shaped	shape	VERB
easat-10838	30	18	by	by	ADP
easat-10838	30	19	a	a	DET
easat-10838	30	20	combination	combination	NOUN
easat-10838	30	21	of	of	ADP
easat-10838	30	22	statutory	statutory	ADJ
easat-10838	30	23	regulations	regulation	NOUN
easat-10838	30	24	,	,	PUNCT
easat-10838	30	25	market	market	NOUN
easat-10838	30	26	-	-	PUNCT
easat-10838	30	27	driven	drive	VERB
easat-10838	30	28	reforms	reform	NOUN
easat-10838	30	29	,	,	PUNCT
easat-10838	30	30	and	and	CCONJ
easat-10838	30	31	evolving	evolve	VERB
easat-10838	30	32	best	good	ADJ
easat-10838	30	33	practices	practice	NOUN
easat-10838	30	34	aimed	aim	VERB
easat-10838	30	35	at	at	ADP
easat-10838	30	36	aligning	align	VERB
easat-10838	30	37	corporate	corporate	ADJ
easat-10838	30	38	behavior	behavior	NOUN
easat-10838	30	39	with	with	ADP
easat-10838	30	40	stakeholder	stakeholder	NOUN
easat-10838	30	41	interests	interest	NOUN
easat-10838	30	42	.	.	PUNCT
easat-10838	31	1	the	the	DET
easat-10838	31	2	legal	legal	ADJ
easat-10838	31	3	foundation	foundation	NOUN
easat-10838	31	4	is	be	AUX
easat-10838	31	5	provided	provide	VERB
easat-10838	31	6	by	by	ADP
easat-10838	31	7	the	the	DET
easat-10838	31	8	companies	company	NOUN
easat-10838	31	9	act	act	VERB
easat-10838	31	10	2013	2013	NUM
easat-10838	31	11	,	,	PUNCT
easat-10838	31	12	which	which	PRON
easat-10838	31	13	replaced	replace	VERB
easat-10838	31	14	the	the	DET
easat-10838	31	15	outdated	outdated	ADJ
easat-10838	31	16	1956	1956	NUM
easat-10838	31	17	act	act	NOUN
easat-10838	31	18	to	to	PART
easat-10838	31	19	address	address	VERB
easat-10838	31	20	contemporary	contemporary	ADJ
easat-10838	31	21	governance	governance	NOUN
easat-10838	31	22	challenges	challenge	NOUN
easat-10838	31	23	.	.	PUNCT
easat-10838	32	1	this	this	DET
easat-10838	32	2	legislation	legislation	NOUN
easat-10838	32	3	introduced	introduce	VERB
easat-10838	32	4	progressive	progressive	ADJ
easat-10838	32	5	measures	measure	NOUN
easat-10838	32	6	such	such	ADJ
easat-10838	32	7	as	as	ADP
easat-10838	32	8	mandatory	mandatory	ADJ
easat-10838	32	9	board	board	NOUN
easat-10838	32	10	diversity	diversity	NOUN
easat-10838	32	11	requirements	requirement	NOUN
easat-10838	32	12	,	,	PUNCT
easat-10838	32	13	enhanced	enhance	VERB
easat-10838	32	14	disclosure	disclosure	NOUN
easat-10838	32	15	norms	norm	NOUN
easat-10838	32	16	,	,	PUNCT
easat-10838	32	17	and	and	CCONJ
easat-10838	32	18	stricter	strict	ADJ
easat-10838	32	19	oversight	oversight	NOUN
easat-10838	32	20	of	of	ADP
easat-10838	32	21	related	relate	VERB
easat-10838	32	22	-	-	PUNCT
easat-10838	32	23	party	party	NOUN
easat-10838	32	24	transactions	transaction	NOUN
easat-10838	32	25	[	[	X
easat-10838	32	26	10	10	NUM
easat-10838	32	27	]	]	PUNCT
easat-10838	32	28	.	.	PUNCT
easat-10838	33	1	the	the	DET
easat-10838	33	2	act	act	NOUN
easat-10838	33	3	mandates	mandate	NOUN
easat-10838	33	4	that	that	PRON
easat-10838	33	5	listed	list	VERB
easat-10838	33	6	companies	company	NOUN
easat-10838	33	7	appoint	appoint	VERB
easat-10838	33	8	independent	independent	ADJ
easat-10838	33	9	directors	director	NOUN
easat-10838	33	10	,	,	PUNCT
easat-10838	33	11	with	with	ADP
easat-10838	33	12	specific	specific	ADJ
easat-10838	33	13	provisions	provision	NOUN
easat-10838	33	14	regarding	regard	VERB
easat-10838	33	15	their	their	PRON
easat-10838	33	16	tenure	tenure	NOUN
easat-10838	33	17	,	,	PUNCT
easat-10838	33	18	qualifications	qualification	NOUN
easat-10838	33	19	,	,	PUNCT
easat-10838	33	20	and	and	CCONJ
easat-10838	33	21	responsibilities	responsibility	NOUN
easat-10838	33	22	.	.	PUNCT
easat-10838	34	1	for	for	ADP
easat-10838	34	2	instance	instance	NOUN
easat-10838	34	3	,	,	PUNCT
easat-10838	34	4	independent	independent	ADJ
easat-10838	34	5	directors	director	NOUN
easat-10838	34	6	are	be	AUX
easat-10838	34	7	limited	limit	VERB
easat-10838	34	8	to	to	ADP
easat-10838	34	9	serving	serve	VERB
easat-10838	34	10	two	two	NUM
easat-10838	34	11	consecutive	consecutive	ADJ
easat-10838	34	12	five	five	NUM
easat-10838	34	13	-	-	PUNCT
easat-10838	34	14	year	year	NOUN
easat-10838	34	15	terms	term	NOUN
easat-10838	34	16	,	,	PUNCT
easat-10838	34	17	after	after	ADP
easat-10838	34	18	which	which	PRON
easat-10838	34	19	a	a	DET
easat-10838	34	20	three	three	NUM
easat-10838	34	21	-	-	PUNCT
easat-10838	34	22	year	year	NOUN
easat-10838	34	23	cooling	cool	VERB
easat-10838	34	24	-	-	PUNCT
easat-10838	34	25	off	off	ADP
easat-10838	34	26	period	period	NOUN
easat-10838	34	27	is	be	AUX
easat-10838	34	28	required	require	VERB
easat-10838	34	29	before	before	ADP
easat-10838	34	30	reappointment	reappointment	NOUN
easat-10838	34	31	[	[	X
easat-10838	34	32	11	11	NUM
easat-10838	34	33	]	]	PUNCT
easat-10838	34	34	.	.	PUNCT
easat-10838	35	1	the	the	DET
easat-10838	35	2	act	act	NOUN
easat-10838	35	3	also	also	ADV
easat-10838	35	4	establishes	establish	VERB
easat-10838	35	5	thresholds	threshold	NOUN
easat-10838	35	6	for	for	ADP
easat-10838	35	7	board	board	NOUN
easat-10838	35	8	composition	composition	NOUN
easat-10838	35	9	,	,	PUNCT
easat-10838	35	10	requiring	require	VERB
easat-10838	35	11	at	at	ADV
easat-10838	35	12	least	least	ADV
easat-10838	35	13	one	one	NUM
easat-10838	35	14	-	-	PUNCT
easat-10838	35	15	third	third	NOUN
easat-10838	35	16	of	of	ADP
easat-10838	35	17	directors	director	NOUN
easat-10838	35	18	to	to	PART
easat-10838	35	19	be	be	AUX
easat-10838	35	20	independent	independent	ADJ
easat-10838	35	21	when	when	SCONJ
easat-10838	35	22	the	the	DET
easat-10838	35	23	chairperson	chairperson	NOUN
easat-10838	35	24	is	be	AUX
easat-10838	35	25	non	non	ADJ
easat-10838	35	26	-	-	ADJ
easat-10838	35	27	executive	executive	ADJ
easat-10838	35	28	,	,	PUNCT
easat-10838	35	29	increasing	increase	VERB
easat-10838	35	30	to	to	ADP
easat-10838	35	31	50	50	NUM
easat-10838	35	32	%	%	NOUN
easat-10838	35	33	when	when	SCONJ
easat-10838	35	34	the	the	DET
easat-10838	35	35	chairperson	chairperson	NOUN
easat-10838	35	36	is	be	AUX
easat-10838	35	37	affiliated	affiliate	VERB
easat-10838	35	38	with	with	ADP
easat-10838	35	39	promoters	promoter	NOUN
easat-10838	35	40	or	or	CCONJ
easat-10838	35	41	management	management	NOUN
easat-10838	35	42	[	[	X
easat-10838	35	43	10	10	NUM
easat-10838	35	44	,	,	PUNCT
easat-10838	35	45	12	12	NUM
easat-10838	35	46	,	,	PUNCT
easat-10838	35	47	13	13	NUM
easat-10838	35	48	]	]	PUNCT
easat-10838	35	49	.	.	PUNCT
easat-10838	36	1	concurrently	concurrently	ADV
easat-10838	36	2	,	,	PUNCT
easat-10838	36	3	the	the	DET
easat-10838	36	4	securities	securities	PROPN
easat-10838	36	5	and	and	CCONJ
easat-10838	36	6	exchange	exchange	PROPN
easat-10838	36	7	board	board	PROPN
easat-10838	36	8	of	of	ADP
easat-10838	36	9	india	india	PROPN
easat-10838	36	10	(	(	PUNCT
easat-10838	36	11	sebi	sebi	PROPN
easat-10838	36	12	)	)	PUNCT
easat-10838	36	13	plays	play	VERB
easat-10838	36	14	a	a	DET
easat-10838	36	15	pivotal	pivotal	ADJ
easat-10838	36	16	role	role	NOUN
easat-10838	36	17	through	through	ADP
easat-10838	36	18	its	its	PRON
easat-10838	36	19	listing	list	VERB
easat-10838	36	20	obligations	obligation	NOUN
easat-10838	36	21	and	and	CCONJ
easat-10838	36	22	disclosure	disclosure	NOUN
easat-10838	36	23	requirements	requirement	NOUN
easat-10838	36	24	(	(	PUNCT
easat-10838	36	25	lodr	lodr	ADJ
easat-10838	36	26	)	)	PUNCT
easat-10838	36	27	regulations	regulation	NOUN
easat-10838	36	28	,	,	PUNCT
easat-10838	36	29	first	first	ADV
easat-10838	36	30	implemented	implement	VERB
easat-10838	36	31	in	in	ADP
easat-10838	36	32	2015	2015	NUM
easat-10838	36	33	and	and	CCONJ
easat-10838	36	34	subsequently	subsequently	ADV
easat-10838	36	35	amended	amend	VERB
easat-10838	36	36	to	to	PART
easat-10838	36	37	strengthen	strengthen	VERB
easat-10838	36	38	governance	governance	NOUN
easat-10838	36	39	standards	standard	NOUN
easat-10838	36	40	.	.	PUNCT
easat-10838	37	1	the	the	DET
easat-10838	37	2	lodr	lodr	ADJ
easat-10838	37	3	framework	framework	NOUN
easat-10838	37	4	consolidates	consolidate	VERB
easat-10838	37	5	various	various	ADJ
easat-10838	37	6	disclosure	disclosure	NOUN
easat-10838	37	7	and	and	CCONJ
easat-10838	37	8	compliance	compliance	NOUN
easat-10838	37	9	requirements	requirement	NOUN
easat-10838	37	10	into	into	ADP
easat-10838	37	11	a	a	DET
easat-10838	37	12	unified	unified	ADJ
easat-10838	37	13	structure	structure	NOUN
easat-10838	37	14	,	,	PUNCT
easat-10838	37	15	drawing	draw	VERB
easat-10838	37	16	inspiration	inspiration	NOUN
easat-10838	37	17	from	from	ADP
easat-10838	37	18	international	international	ADJ
easat-10838	37	19	standards	standard	NOUN
easat-10838	37	20	such	such	ADJ
easat-10838	37	21	as	as	ADP
easat-10838	37	22	the	the	DET
easat-10838	37	23	sarbanes	sarbanes	PROPN
easat-10838	37	24	-	-	PUNCT
easat-10838	37	25	oxley	oxley	ADJ
easat-10838	37	26	act	act	NOUN
easat-10838	37	27	while	while	SCONJ
easat-10838	37	28	adapting	adapt	VERB
easat-10838	37	29	them	they	PRON
easat-10838	37	30	to	to	ADP
easat-10838	37	31	india	india	PROPN
easat-10838	37	32	's	's	PART
easat-10838	37	33	market	market	NOUN
easat-10838	37	34	context	context	NOUN
easat-10838	37	35	[	[	X
easat-10838	37	36	14	14	NUM
easat-10838	37	37	,	,	PUNCT
easat-10838	37	38	15	15	NUM
easat-10838	37	39	]	]	PUNCT
easat-10838	37	40	.	.	PUNCT
easat-10838	38	1	key	key	ADJ
easat-10838	38	2	provisions	provision	NOUN
easat-10838	38	3	include	include	VERB
easat-10838	38	4	mandatory	mandatory	ADJ
easat-10838	38	5	e	e	NOUN
easat-10838	38	6	-	-	NOUN
easat-10838	38	7	voting	voting	NOUN
easat-10838	38	8	for	for	ADP
easat-10838	38	9	shareholder	shareholder	NOUN
easat-10838	38	10	resolutions	resolution	NOUN
easat-10838	38	11	,	,	PUNCT
easat-10838	38	12	enhanced	enhance	VERB
easat-10838	38	13	audit	audit	NOUN
easat-10838	38	14	committee	committee	NOUN
easat-10838	38	15	responsibilities	responsibility	NOUN
easat-10838	38	16	,	,	PUNCT
easat-10838	38	17	and	and	CCONJ
easat-10838	38	18	stringent	stringent	ADJ
easat-10838	38	19	rules	rule	NOUN
easat-10838	38	20	for	for	ADP
easat-10838	38	21	material	material	ADJ
easat-10838	38	22	related	relate	VERB
easat-10838	38	23	-	-	PUNCT
easat-10838	38	24	party	party	NOUN
easat-10838	38	25	transactions	transaction	NOUN
easat-10838	38	26	(	(	PUNCT
easat-10838	38	27	rpts	rpt	NOUN
easat-10838	38	28	)	)	PUNCT
easat-10838	38	29	.	.	PUNCT
easat-10838	39	1	for	for	ADP
easat-10838	39	2	rpts	rpt	NOUN
easat-10838	39	3	exceeding	exceed	VERB
easat-10838	39	4	5	5	NUM
easat-10838	39	5	%	%	NOUN
easat-10838	39	6	of	of	ADP
easat-10838	39	7	annual	annual	ADJ
easat-10838	39	8	turnover	turnover	NOUN
easat-10838	39	9	or	or	CCONJ
easat-10838	39	10	20	20	NUM
easat-10838	39	11	%	%	NOUN
easat-10838	39	12	of	of	ADP
easat-10838	39	13	net	net	ADJ
easat-10838	39	14	worth	worth	NOUN
easat-10838	39	15	,	,	PUNCT
easat-10838	39	16	shareholder	shareholder	NOUN
easat-10838	39	17	approval	approval	NOUN
easat-10838	39	18	via	via	ADP
easat-10838	39	19	a	a	DET
easat-10838	39	20	special	special	ADJ
easat-10838	39	21	resolution	resolution	NOUN
easat-10838	39	22	is	be	AUX
easat-10838	39	23	required	require	VERB
easat-10838	39	24	,	,	PUNCT
easat-10838	39	25	with	with	ADP
easat-10838	39	26	related	related	ADJ
easat-10838	39	27	parties	party	NOUN
easat-10838	39	28	abstaining	abstain	VERB
easat-10838	39	29	from	from	ADP
easat-10838	39	30	voting	vote	VERB
easat-10838	39	31	[	[	X
easat-10838	39	32	16	16	NUM
easat-10838	39	33	]	]	PUNCT
easat-10838	39	34	.	.	PUNCT
easat-10838	40	1	the	the	DET
easat-10838	40	2	lodr	lodr	ADJ
easat-10838	40	3	amendments	amendment	NOUN
easat-10838	40	4	in	in	ADP
easat-10838	40	5	2025	2025	NUM
easat-10838	40	6	further	far	ADV
easat-10838	40	7	refined	refine	VERB
easat-10838	40	8	these	these	DET
easat-10838	40	9	requirements	requirement	NOUN
easat-10838	40	10	,	,	PUNCT
easat-10838	40	11	introducing	introduce	VERB
easat-10838	40	12	specific	specific	ADJ
easat-10838	40	13	governance	governance	NOUN
easat-10838	40	14	norms	norm	NOUN
easat-10838	40	15	for	for	ADP
easat-10838	40	16	high	high	ADJ
easat-10838	40	17	-	-	PUNCT
easat-10838	40	18	value	value	NOUN
easat-10838	40	19	debt	debt	NOUN
easat-10838	40	20	listed	list	VERB
easat-10838	40	21	entities	entity	NOUN
easat-10838	40	22	(	(	PUNCT
easat-10838	40	23	hvdles	hvdle	NOUN
easat-10838	40	24	)	)	PUNCT
easat-10838	40	25	and	and	CCONJ
easat-10838	40	26	lowering	lower	VERB
easat-10838	40	27	the	the	DET
easat-10838	40	28	materiality	materiality	NOUN
easat-10838	40	29	threshold	threshold	NOUN
easat-10838	40	30	for	for	ADP
easat-10838	40	31	rpts	rpt	NOUN
easat-10838	40	32	involving	involve	VERB
easat-10838	40	33	brand	brand	NOUN
easat-10838	40	34	usage	usage	NOUN
easat-10838	40	35	or	or	CCONJ
easat-10838	40	36	royalty	royalty	NOUN
easat-10838	40	37	payments	payment	NOUN
easat-10838	40	38	to	to	ADP
easat-10838	40	39	5	5	NUM
easat-10838	40	40	%	%	NOUN
easat-10838	40	41	of	of	ADP
easat-10838	40	42	consolidated	consolidated	ADJ
easat-10838	40	43	turnover	turnover	NOUN
easat-10838	40	44	[	[	X
easat-10838	40	45	15	15	NUM
easat-10838	40	46	]	]	PUNCT
easat-10838	40	47	.	.	PUNCT
easat-10838	41	1	the	the	DET
easat-10838	41	2	regulatory	regulatory	ADJ
easat-10838	41	3	architecture	architecture	NOUN
easat-10838	41	4	emphasizes	emphasize	VERB
easat-10838	41	5	board	board	NOUN
easat-10838	41	6	accountability	accountability	NOUN
easat-10838	41	7	through	through	ADP
easat-10838	41	8	specialized	specialized	ADJ
easat-10838	41	9	committees	committee	NOUN
easat-10838	41	10	.	.	PUNCT
easat-10838	42	1	audit	audit	NOUN
easat-10838	42	2	committees	committee	NOUN
easat-10838	42	3	,	,	PUNCT
easat-10838	42	4	comprising	comprise	VERB
easat-10838	42	5	a	a	DET
easat-10838	42	6	majority	majority	NOUN
easat-10838	42	7	of	of	ADP
easat-10838	42	8	independent	independent	ADJ
easat-10838	42	9	directors	director	NOUN
easat-10838	42	10	,	,	PUNCT
easat-10838	42	11	are	be	AUX
easat-10838	42	12	tasked	task	VERB
easat-10838	42	13	with	with	ADP
easat-10838	42	14	reviewing	review	VERB
easat-10838	42	15	financial	financial	ADJ
easat-10838	42	16	statements	statement	NOUN
easat-10838	42	17	,	,	PUNCT
easat-10838	42	18	monitoring	monitor	VERB
easat-10838	42	19	auditor	auditor	NOUN
easat-10838	42	20	independence	independence	NOUN
easat-10838	42	21	,	,	PUNCT
easat-10838	42	22	and	and	CCONJ
easat-10838	42	23	approving	approve	VERB
easat-10838	42	24	rpts	rpt	NOUN
easat-10838	42	25	[	[	X
easat-10838	42	26	11	11	NUM
easat-10838	42	27	,	,	PUNCT
easat-10838	42	28	13	13	NUM
easat-10838	42	29	,	,	PUNCT
easat-10838	42	30	14	14	NUM
easat-10838	42	31	]	]	PUNCT
easat-10838	42	32	.	.	PUNCT
easat-10838	43	1	nomination	nomination	NOUN
easat-10838	43	2	and	and	CCONJ
easat-10838	43	3	remuneration	remuneration	NOUN
easat-10838	43	4	committees	committee	NOUN
easat-10838	43	5	,	,	PUNCT
easat-10838	43	6	with	with	ADP
easat-10838	43	7	two	two	NUM
easat-10838	43	8	-	-	PUNCT
easat-10838	43	9	thirds	third	NOUN
easat-10838	43	10	independent	independent	ADJ
easat-10838	43	11	representation	representation	NOUN
easat-10838	43	12	,	,	PUNCT
easat-10838	43	13	oversee	oversee	ADJ
easat-10838	43	14	director	director	NOUN
easat-10838	43	15	appointments	appointment	NOUN
easat-10838	43	16	and	and	CCONJ
easat-10838	43	17	executive	executive	NOUN
easat-10838	43	18	compensation	compensation	NOUN
easat-10838	43	19	,	,	PUNCT
easat-10838	43	20	while	while	SCONJ
easat-10838	43	21	risk	risk	NOUN
easat-10838	43	22	management	management	NOUN
easat-10838	43	23	committees	committee	NOUN
easat-10838	43	24	evaluate	evaluate	VERB
easat-10838	43	25	internal	internal	ADJ
easat-10838	43	26	controls	control	NOUN
easat-10838	43	27	and	and	CCONJ
easat-10838	43	28	mitigation	mitigation	NOUN
easat-10838	43	29	strategies	strategy	NOUN
easat-10838	43	30	[	[	X
easat-10838	43	31	17	17	NUM
easat-10838	43	32	,	,	PUNCT
easat-10838	43	33	18	18	NUM
easat-10838	43	34	]	]	PUNCT
easat-10838	43	35	.	.	PUNCT
easat-10838	44	1	these	these	DET
easat-10838	44	2	structures	structure	NOUN
easat-10838	44	3	are	be	AUX
easat-10838	44	4	designed	design	VERB
easat-10838	44	5	to	to	PART
easat-10838	44	6	mitigate	mitigate	VERB
easat-10838	44	7	agency	agency	NOUN
easat-10838	44	8	conflicts	conflict	NOUN
easat-10838	44	9	,	,	PUNCT
easat-10838	44	10	particularly	particularly	ADV
easat-10838	44	11	in	in	ADP
easat-10838	44	12	firms	firm	NOUN
easat-10838	44	13	with	with	ADP
easat-10838	44	14	concentrated	concentrated	ADJ
easat-10838	44	15	ownership	ownership	NOUN
easat-10838	44	16	,	,	PUNCT
easat-10838	44	17	where	where	SCONJ
easat-10838	44	18	promoter	promoter	NOUN
easat-10838	44	19	dominance	dominance	NOUN
easat-10838	44	20	can	can	AUX
easat-10838	44	21	lead	lead	VERB
easat-10838	44	22	to	to	ADP
easat-10838	44	23	minority	minority	NOUN
easat-10838	44	24	shareholder	shareholder	NOUN
easat-10838	44	25	expropriation	expropriation	NOUN
easat-10838	45	1	[	[	X
easat-10838	45	2	15	15	NUM
easat-10838	45	3	,	,	PUNCT
easat-10838	45	4	19	19	NUM
easat-10838	45	5	]	]	PUNCT
easat-10838	45	6	.	.	PUNCT
easat-10838	46	1	empirical	empirical	ADJ
easat-10838	46	2	studies	study	NOUN
easat-10838	46	3	suggest	suggest	VERB
easat-10838	46	4	that	that	SCONJ
easat-10838	46	5	independent	independent	ADJ
easat-10838	46	6	directors	director	NOUN
easat-10838	46	7	in	in	ADP
easat-10838	46	8	such	such	ADJ
easat-10838	46	9	contexts	context	NOUN
easat-10838	46	10	often	often	ADV
easat-10838	46	11	face	face	VERB
easat-10838	46	12	challenges	challenge	NOUN
easat-10838	46	13	in	in	ADP
easat-10838	46	14	exercising	exercise	VERB
easat-10838	46	15	authority	authority	NOUN
easat-10838	46	16	due	due	ADP
easat-10838	46	17	to	to	ADP
easat-10838	46	18	entrenched	entrenched	ADJ
easat-10838	46	19	promoter	promoter	NOUN
easat-10838	46	20	influence	influence	NOUN
easat-10838	46	21	,	,	PUNCT
easat-10838	46	22	consistent	consistent	ADJ
easat-10838	46	23	with	with	ADP
easat-10838	46	24	entrenchment	entrenchment	ADJ
easat-10838	46	25	theory	theory	NOUN
easat-10838	46	26	3	3	NUM
easat-10838	46	27	.	.	PUNCT
easat-10838	47	1	however	however	ADV
easat-10838	47	2	,	,	PUNCT
easat-10838	47	3	the	the	DET
easat-10838	47	4	regulatory	regulatory	ADJ
easat-10838	47	5	push	push	NOUN
easat-10838	47	6	for	for	ADP
easat-10838	47	7	greater	great	ADJ
easat-10838	47	8	board	board	NOUN
easat-10838	47	9	independence	independence	NOUN
easat-10838	47	10	and	and	CCONJ
easat-10838	47	11	committee	committee	NOUN
easat-10838	47	12	oversight	oversight	NOUN
easat-10838	47	13	aims	aim	VERB
easat-10838	47	14	to	to	PART
easat-10838	47	15	counterbalance	counterbalance	VERB
easat-10838	47	16	these	these	DET
easat-10838	47	17	dynamics	dynamic	NOUN
easat-10838	47	18	.	.	PUNCT
easat-10838	48	1	transparency	transparency	NOUN
easat-10838	48	2	mechanisms	mechanism	NOUN
easat-10838	48	3	underpin	underpin	VERB
easat-10838	48	4	india	india	PROPN
easat-10838	48	5	's	's	PART
easat-10838	48	6	governance	governance	NOUN
easat-10838	48	7	framework	framework	NOUN
easat-10838	48	8	.	.	PUNCT
easat-10838	49	1	the	the	DET
easat-10838	49	2	companies	company	NOUN
easat-10838	49	3	act	act	VERB
easat-10838	49	4	and	and	CCONJ
easat-10838	49	5	lodr	lodr	ADJ
easat-10838	49	6	mandate	mandate	NOUN
easat-10838	49	7	detailed	detailed	ADJ
easat-10838	49	8	disclosures	disclosure	NOUN
easat-10838	49	9	in	in	ADP
easat-10838	49	10	annual	annual	ADJ
easat-10838	49	11	reports	report	NOUN
easat-10838	49	12	,	,	PUNCT
easat-10838	49	13	including	include	VERB
easat-10838	49	14	director	director	NOUN
easat-10838	49	15	compensation	compensation	NOUN
easat-10838	49	16	,	,	PUNCT
easat-10838	49	17	performance	performance	NOUN
easat-10838	49	18	evaluation	evaluation	NOUN
easat-10838	49	19	metrics	metric	NOUN
easat-10838	49	20	,	,	PUNCT
easat-10838	49	21	and	and	CCONJ
easat-10838	49	22	rpt	rpt	NOUN
easat-10838	49	23	particulars	particular	VERB
easat-10838	50	1	[	[	X
easat-10838	50	2	17	17	NUM
easat-10838	50	3	,	,	PUNCT
easat-10838	50	4	20	20	NUM
easat-10838	50	5	]	]	PUNCT
easat-10838	50	6	.	.	PUNCT
easat-10838	51	1	the	the	DET
easat-10838	51	2	2025	2025	NUM
easat-10838	51	3	lodr	lodr	ADJ
easat-10838	51	4	amendments	amendment	NOUN
easat-10838	51	5	require	require	VERB
easat-10838	51	6	hvdles	hvdle	NOUN
easat-10838	51	7	to	to	PART
easat-10838	51	8	submit	submit	VERB
easat-10838	51	9	semiannual	semiannual	ADJ
easat-10838	51	10	rpt	rpt	NOUN
easat-10838	51	11	disclosures	disclosure	NOUN
easat-10838	51	12	in	in	ADP
easat-10838	51	13	prescribed	prescribed	ADJ
easat-10838	51	14	formats	format	NOUN
easat-10838	51	15	and	and	CCONJ
easat-10838	51	16	conduct	conduct	VERB
easat-10838	51	17	mandatory	mandatory	ADJ
easat-10838	51	18	secretarial	secretarial	ADJ
easat-10838	51	19	audits	audits	NOUN
easat-10838	51	20	for	for	ADP
easat-10838	51	21	material	material	NOUN
easat-10838	51	22	subsidiaries	subsidiary	NOUN
easat-10838	51	23	.	.	PUNCT
easat-10838	52	1	such	such	ADJ
easat-10838	52	2	provisions	provision	NOUN
easat-10838	52	3	align	align	VERB
easat-10838	52	4	with	with	ADP
easat-10838	52	5	the	the	DET
easat-10838	52	6	"	"	PUNCT
easat-10838	52	7	substitution	substitution	NOUN
easat-10838	52	8	model	model	NOUN
easat-10838	52	9	"	"	PUNCT
easat-10838	52	10	of	of	ADP
easat-10838	52	11	governance	governance	NOUN
easat-10838	52	12	,	,	PUNCT
easat-10838	52	13	where	where	SCONJ
easat-10838	52	14	robust	robust	ADJ
easat-10838	52	15	disclosure	disclosure	NOUN
easat-10838	52	16	acts	act	VERB
easat-10838	52	17	as	as	ADP
easat-10838	52	18	a	a	DET
easat-10838	52	19	surrogate	surrogate	NOUN
easat-10838	52	20	for	for	ADP
easat-10838	52	21	direct	direct	ADJ
easat-10838	52	22	monitoring	monitoring	NOUN
easat-10838	52	23	,	,	PUNCT
easat-10838	52	24	reducing	reduce	VERB
easat-10838	52	25	information	information	NOUN
easat-10838	52	26	asymmetry	asymmetry	NOUN
easat-10838	52	27	between	between	ADP
easat-10838	52	28	insiders	insider	NOUN
easat-10838	52	29	and	and	CCONJ
easat-10838	52	30	investors	investor	NOUN
easat-10838	52	31	[	[	X
easat-10838	52	32	14	14	NUM
easat-10838	52	33	]	]	PUNCT
easat-10838	52	34	.	.	PUNCT
easat-10838	53	1	however	however	ADV
easat-10838	53	2	,	,	PUNCT
easat-10838	53	3	the	the	DET
easat-10838	53	4	effectiveness	effectiveness	NOUN
easat-10838	53	5	of	of	ADP
easat-10838	53	6	these	these	DET
easat-10838	53	7	measures	measure	NOUN
easat-10838	53	8	depends	depend	VERB
easat-10838	53	9	on	on	ADP
easat-10838	53	10	enforcement	enforcement	NOUN
easat-10838	53	11	capacity	capacity	NOUN
easat-10838	53	12	.	.	PUNCT
easat-10838	54	1	sebi	sebi	NOUN
easat-10838	54	2	has	have	AUX
easat-10838	54	3	established	establish	VERB
easat-10838	54	4	a	a	DET
easat-10838	54	5	monitoring	monitoring	NOUN
easat-10838	54	6	infrastructure	infrastructure	NOUN
easat-10838	54	7	to	to	PART
easat-10838	54	8	assess	assess	VERB
easat-10838	54	9	compliance	compliance	NOUN
easat-10838	54	10	with	with	ADP
easat-10838	54	11	clause	clause	NOUN
easat-10838	54	12	49	49	NUM
easat-10838	54	13	(	(	PUNCT
easat-10838	54	14	now	now	ADV
easat-10838	54	15	subsumed	subsume	VERB
easat-10838	54	16	under	under	ADP
easat-10838	54	17	lodr	lodr	NOUN
easat-10838	54	18	)	)	PUNCT
easat-10838	54	19	,	,	PUNCT
easat-10838	54	20	but	but	CCONJ
easat-10838	54	21	gaps	gap	NOUN
easat-10838	54	22	persist	persist	VERB
easat-10838	54	23	in	in	ADP
easat-10838	54	24	consistent	consistent	ADJ
easat-10838	54	25	implementation	implementation	NOUN
easat-10838	54	26	across	across	ADP
easat-10838	54	27	smaller	small	ADJ
easat-10838	54	28	listed	list	VERB
easat-10838	54	29	entities	entity	NOUN
easat-10838	54	30	[	[	X
easat-10838	54	31	17	17	NUM
easat-10838	54	32	,	,	PUNCT
easat-10838	54	33	18	18	NUM
easat-10838	54	34	]	]	PUNCT
easat-10838	54	35	.	.	PUNCT
easat-10838	55	1	227	227	NUM
easat-10838	55	2	edelweiss	edelweiss	PROPN
easat-10838	55	3	applied	apply	VERB
easat-10838	55	4	science	science	NOUN
easat-10838	55	5	and	and	CCONJ
easat-10838	55	6	technology	technology	NOUN
easat-10838	55	7	issn	issn	PROPN
easat-10838	55	8	:	:	PUNCT
easat-10838	55	9	2576	2576	NUM
easat-10838	55	10	-	-	SYM
easat-10838	55	11	8484	8484	NUM
easat-10838	55	12	vol	vol	NOUN
easat-10838	55	13	.	.	PROPN
easat-10838	56	1	9	9	NUM
easat-10838	56	2	,	,	PUNCT
easat-10838	56	3	no	no	INTJ
easat-10838	56	4	.	.	NOUN
easat-10838	56	5	11	11	NUM
easat-10838	56	6	:	:	PUNCT
easat-10838	56	7	225	225	NUM
easat-10838	56	8	-	-	SYM
easat-10838	56	9	248	248	NUM
easat-10838	56	10	,	,	PUNCT
easat-10838	56	11	2025	2025	NUM
easat-10838	56	12	doi	doi	NOUN
easat-10838	56	13	:	:	PUNCT
easat-10838	56	14	10.55214/2576	10.55214/2576	NUM
easat-10838	56	15	-	-	PUNCT
easat-10838	56	16	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	56	17	©	©	PROPN
easat-10838	56	18	2025	2025	NUM
easat-10838	56	19	by	by	ADP
easat-10838	56	20	the	the	DET
easat-10838	56	21	authors	author	NOUN
easat-10838	56	22	;	;	PUNCT
easat-10838	56	23	licensee	licensee	PROPN
easat-10838	56	24	learning	learning	NOUN
easat-10838	56	25	gate	gate	VERB
easat-10838	56	26	the	the	DET
easat-10838	56	27	interplay	interplay	NOUN
easat-10838	56	28	between	between	ADP
easat-10838	56	29	governance	governance	NOUN
easat-10838	56	30	reforms	reform	NOUN
easat-10838	56	31	and	and	CCONJ
easat-10838	56	32	dividend	dividend	NOUN
easat-10838	56	33	policies	policy	NOUN
easat-10838	56	34	reflects	reflect	VERB
easat-10838	56	35	india	india	PROPN
easat-10838	56	36	's	's	PART
easat-10838	56	37	hybrid	hybrid	ADJ
easat-10838	56	38	market	market	NOUN
easat-10838	56	39	characteristics	characteristic	NOUN
easat-10838	56	40	.	.	PUNCT
easat-10838	57	1	on	on	ADP
easat-10838	57	2	one	one	NUM
easat-10838	57	3	hand	hand	NOUN
easat-10838	57	4	,	,	PUNCT
easat-10838	57	5	the	the	DET
easat-10838	57	6	tunneling	tunneling	NOUN
easat-10838	57	7	model	model	NOUN
easat-10838	57	8	posits	posit	NOUN
easat-10838	57	9	that	that	SCONJ
easat-10838	57	10	controlling	control	VERB
easat-10838	57	11	shareholders	shareholder	NOUN
easat-10838	57	12	in	in	ADP
easat-10838	57	13	weak	weak	ADJ
easat-10838	57	14	governance	governance	NOUN
easat-10838	57	15	environments	environment	NOUN
easat-10838	57	16	may	may	AUX
easat-10838	57	17	extract	extract	VERB
easat-10838	57	18	rents	rent	NOUN
easat-10838	57	19	through	through	ADP
easat-10838	57	20	excessive	excessive	ADJ
easat-10838	57	21	dividends	dividend	NOUN
easat-10838	57	22	,	,	PUNCT
easat-10838	57	23	particularly	particularly	ADV
easat-10838	57	24	when	when	SCONJ
easat-10838	57	25	control	control	NOUN
easat-10838	57	26	rights	right	NOUN
easat-10838	57	27	exceed	exceed	VERB
easat-10838	57	28	cash	cash	NOUN
easat-10838	57	29	flow	flow	NOUN
easat-10838	57	30	rights	right	NOUN
easat-10838	57	31	.	.	PUNCT
easat-10838	58	1	this	this	PRON
easat-10838	58	2	resonates	resonate	VERB
easat-10838	58	3	with	with	ADP
easat-10838	58	4	evidence	evidence	NOUN
easat-10838	58	5	from	from	ADP
easat-10838	58	6	indian	indian	ADJ
easat-10838	58	7	business	business	NOUN
easat-10838	58	8	groups	group	NOUN
easat-10838	58	9	,	,	PUNCT
easat-10838	58	10	where	where	SCONJ
easat-10838	58	11	pyramidal	pyramidal	ADJ
easat-10838	58	12	structures	structure	NOUN
easat-10838	58	13	facilitate	facilitate	VERB
easat-10838	58	14	resource	resource	NOUN
easat-10838	58	15	diversion	diversion	NOUN
easat-10838	58	16	.	.	PUNCT
easat-10838	59	1	on	on	ADP
easat-10838	59	2	the	the	DET
easat-10838	59	3	other	other	ADJ
easat-10838	59	4	hand	hand	NOUN
easat-10838	59	5	,	,	PUNCT
easat-10838	59	6	the	the	DET
easat-10838	59	7	outcome	outcome	NOUN
easat-10838	59	8	model	model	NOUN
easat-10838	59	9	suggests	suggest	VERB
easat-10838	59	10	that	that	SCONJ
easat-10838	59	11	stronger	strong	ADJ
easat-10838	59	12	governance	governance	NOUN
easat-10838	59	13	empowers	empower	VERB
easat-10838	59	14	minority	minority	NOUN
easat-10838	59	15	shareholders	shareholder	NOUN
easat-10838	59	16	to	to	PART
easat-10838	59	17	demand	demand	VERB
easat-10838	59	18	higher	high	ADJ
easat-10838	59	19	payouts	payout	NOUN
easat-10838	59	20	as	as	ADP
easat-10838	59	21	a	a	DET
easat-10838	59	22	check	check	NOUN
easat-10838	59	23	on	on	ADP
easat-10838	59	24	managerial	managerial	ADJ
easat-10838	59	25	discretion	discretion	NOUN
easat-10838	59	26	.	.	PUNCT
easat-10838	60	1	the	the	DET
easat-10838	60	2	institutional	institutional	ADJ
easat-10838	60	3	reforms	reform	NOUN
easat-10838	60	4	since	since	SCONJ
easat-10838	60	5	2013	2013	NUM
easat-10838	60	6	appear	appear	VERB
easat-10838	60	7	to	to	PART
easat-10838	60	8	tilt	tilt	VERB
easat-10838	60	9	the	the	DET
easat-10838	60	10	balance	balance	NOUN
easat-10838	60	11	toward	toward	ADP
easat-10838	60	12	the	the	DET
easat-10838	60	13	latter	latter	ADJ
easat-10838	60	14	,	,	PUNCT
easat-10838	60	15	with	with	ADP
easat-10838	60	16	rising	rise	VERB
easat-10838	60	17	dividend	dividend	NOUN
easat-10838	60	18	distributions	distribution	NOUN
easat-10838	60	19	coinciding	coincide	VERB
easat-10838	60	20	with	with	ADP
easat-10838	60	21	stricter	strict	ADJ
easat-10838	60	22	oversight	oversight	NOUN
easat-10838	60	23	mechanisms	mechanism	NOUN
easat-10838	60	24	[	[	X
easat-10838	60	25	14	14	NUM
easat-10838	60	26	,	,	PUNCT
easat-10838	60	27	15	15	NUM
easat-10838	60	28	]	]	PUNCT
easat-10838	60	29	.	.	PUNCT
easat-10838	61	1	notably	notably	ADV
easat-10838	61	2	,	,	PUNCT
easat-10838	61	3	the	the	DET
easat-10838	61	4	requirement	requirement	NOUN
easat-10838	61	5	for	for	ADP
easat-10838	61	6	audit	audit	NOUN
easat-10838	61	7	committee	committee	NOUN
easat-10838	61	8	approval	approval	NOUN
easat-10838	61	9	of	of	ADP
easat-10838	61	10	material	material	NOUN
easat-10838	61	11	rpts	rpt	NOUN
easat-10838	61	12	and	and	CCONJ
easat-10838	61	13	the	the	DET
easat-10838	61	14	mandatory	mandatory	ADJ
easat-10838	61	15	abstention	abstention	NOUN
easat-10838	61	16	of	of	ADP
easat-10838	61	17	interested	interested	ADJ
easat-10838	61	18	shareholders	shareholder	NOUN
easat-10838	61	19	from	from	ADP
easat-10838	61	20	voting	vote	VERB
easat-10838	61	21	create	create	VERB
easat-10838	61	22	safeguards	safeguard	NOUN
easat-10838	61	23	against	against	ADP
easat-10838	61	24	opportunistic	opportunistic	ADJ
easat-10838	61	25	tunneling	tunneling	NOUN
easat-10838	61	26	.	.	PUNCT
easat-10838	62	1	the	the	DET
easat-10838	62	2	institutional	institutional	ADJ
easat-10838	62	3	landscape	landscape	NOUN
easat-10838	62	4	continues	continue	VERB
easat-10838	62	5	to	to	PART
easat-10838	62	6	evolve	evolve	VERB
easat-10838	62	7	,	,	PUNCT
easat-10838	62	8	with	with	ADP
easat-10838	62	9	recent	recent	ADJ
easat-10838	62	10	amendments	amendment	NOUN
easat-10838	62	11	addressing	address	VERB
easat-10838	62	12	emerging	emerge	VERB
easat-10838	62	13	priorities	priority	NOUN
easat-10838	62	14	.	.	PUNCT
easat-10838	63	1	the	the	DET
easat-10838	63	2	2025	2025	NUM
easat-10838	63	3	lodr	lodr	ADJ
easat-10838	63	4	revisions	revision	NOUN
easat-10838	63	5	extend	extend	VERB
easat-10838	63	6	governance	governance	NOUN
easat-10838	63	7	norms	norm	NOUN
easat-10838	63	8	to	to	ADP
easat-10838	63	9	unlisted	unliste	VERB
easat-10838	63	10	material	material	NOUN
easat-10838	63	11	subsidiaries	subsidiary	NOUN
easat-10838	63	12	of	of	ADP
easat-10838	63	13	hvdles	hvdle	NOUN
easat-10838	63	14	,	,	PUNCT
easat-10838	63	15	mandating	mandate	VERB
easat-10838	63	16	independent	independent	ADJ
easat-10838	63	17	director	director	NOUN
easat-10838	63	18	representation	representation	NOUN
easat-10838	63	19	and	and	CCONJ
easat-10838	63	20	board	board	NOUN
easat-10838	63	21	review	review	NOUN
easat-10838	63	22	of	of	ADP
easat-10838	63	23	significant	significant	ADJ
easat-10838	63	24	transactions	transaction	NOUN
easat-10838	63	25	.	.	PUNCT
easat-10838	64	1	environmental	environmental	ADJ
easat-10838	64	2	,	,	PUNCT
easat-10838	64	3	social	social	ADJ
easat-10838	64	4	,	,	PUNCT
easat-10838	64	5	and	and	CCONJ
easat-10838	64	6	governance	governance	NOUN
easat-10838	64	7	(	(	PUNCT
easat-10838	64	8	esg	esg	NOUN
easat-10838	64	9	)	)	PUNCT
easat-10838	64	10	disclosures	disclosure	NOUN
easat-10838	64	11	have	have	AUX
easat-10838	64	12	gained	gain	VERB
easat-10838	64	13	prominence	prominence	NOUN
easat-10838	64	14	,	,	PUNCT
easat-10838	64	15	with	with	ADP
easat-10838	64	16	the	the	DET
easat-10838	64	17	top	top	ADJ
easat-10838	64	18	1,000	1,000	NUM
easat-10838	64	19	listed	list	VERB
easat-10838	64	20	entities	entity	NOUN
easat-10838	64	21	required	require	VERB
easat-10838	64	22	to	to	PART
easat-10838	64	23	file	file	VERB
easat-10838	64	24	business	business	NOUN
easat-10838	64	25	responsibility	responsibility	NOUN
easat-10838	64	26	and	and	CCONJ
easat-10838	64	27	sustainability	sustainability	NOUN
easat-10838	64	28	reports	report	NOUN
easat-10838	64	29	(	(	PUNCT
easat-10838	64	30	brsr	brsr	NOUN
easat-10838	64	31	)	)	PUNCT
easat-10838	64	32	detailing	detail	VERB
easat-10838	64	33	carbon	carbon	NOUN
easat-10838	64	34	footprints	footprint	NOUN
easat-10838	64	35	,	,	PUNCT
easat-10838	64	36	workforce	workforce	NOUN
easat-10838	64	37	diversity	diversity	NOUN
easat-10838	64	38	,	,	PUNCT
easat-10838	64	39	and	and	CCONJ
easat-10838	64	40	community	community	NOUN
easat-10838	64	41	engagement	engagement	NOUN
easat-10838	64	42	[	[	X
easat-10838	64	43	10	10	NUM
easat-10838	64	44	,	,	PUNCT
easat-10838	64	45	19	19	NUM
easat-10838	64	46	]	]	PUNCT
easat-10838	64	47	.	.	PUNCT
easat-10838	65	1	these	these	DET
easat-10838	65	2	developments	development	NOUN
easat-10838	65	3	reflect	reflect	VERB
easat-10838	65	4	a	a	DET
easat-10838	65	5	broader	broad	ADJ
easat-10838	65	6	trend	trend	NOUN
easat-10838	65	7	toward	toward	ADP
easat-10838	65	8	stakeholder	stakeholder	NOUN
easat-10838	65	9	capitalism	capitalism	NOUN
easat-10838	65	10	,	,	PUNCT
easat-10838	65	11	where	where	SCONJ
easat-10838	65	12	dividend	dividend	NOUN
easat-10838	65	13	policies	policy	NOUN
easat-10838	65	14	are	be	AUX
easat-10838	65	15	increasingly	increasingly	ADV
easat-10838	65	16	evaluated	evaluate	VERB
easat-10838	65	17	alongside	alongside	ADP
easat-10838	65	18	long	long	ADJ
easat-10838	65	19	-	-	PUNCT
easat-10838	65	20	term	term	NOUN
easat-10838	65	21	sustainability	sustainability	NOUN
easat-10838	65	22	metrics	metric	NOUN
easat-10838	65	23	.	.	PUNCT
easat-10838	66	1	india	india	PROPN
easat-10838	66	2	's	's	PART
easat-10838	66	3	experience	experience	NOUN
easat-10838	66	4	illustrates	illustrate	VERB
easat-10838	66	5	the	the	DET
easat-10838	66	6	challenges	challenge	NOUN
easat-10838	66	7	of	of	ADP
easat-10838	66	8	transplanting	transplant	VERB
easat-10838	66	9	global	global	ADJ
easat-10838	66	10	governance	governance	NOUN
easat-10838	66	11	standards	standard	NOUN
easat-10838	66	12	into	into	ADP
easat-10838	66	13	emerging	emerge	VERB
easat-10838	66	14	market	market	NOUN
easat-10838	66	15	contexts	contexts	NOUN
easat-10838	66	16	.	.	PUNCT
easat-10838	67	1	while	while	SCONJ
easat-10838	67	2	formal	formal	ADJ
easat-10838	67	3	regulations	regulation	NOUN
easat-10838	67	4	align	align	VERB
easat-10838	67	5	closely	closely	ADV
easat-10838	67	6	with	with	ADP
easat-10838	67	7	developed	develop	VERB
easat-10838	67	8	market	market	NOUN
easat-10838	67	9	practices	practice	NOUN
easat-10838	67	10	,	,	PUNCT
easat-10838	67	11	informal	informal	ADJ
easat-10838	67	12	norms	norm	NOUN
easat-10838	67	13	around	around	ADP
easat-10838	67	14	ownership	ownership	NOUN
easat-10838	67	15	concentration	concentration	NOUN
easat-10838	67	16	and	and	CCONJ
easat-10838	67	17	family	family	NOUN
easat-10838	67	18	control	control	NOUN
easat-10838	67	19	persist	persist	VERB
easat-10838	67	20	[	[	X
easat-10838	67	21	12	12	NUM
easat-10838	67	22	,	,	PUNCT
easat-10838	67	23	13	13	NUM
easat-10838	67	24	]	]	PUNCT
easat-10838	67	25	.	.	PUNCT
easat-10838	68	1	the	the	DET
easat-10838	68	2	resilience	resilience	NOUN
easat-10838	68	3	of	of	ADP
easat-10838	68	4	these	these	DET
easat-10838	68	5	structures	structure	NOUN
easat-10838	68	6	underscores	underscore	VERB
easat-10838	68	7	the	the	DET
easat-10838	68	8	importance	importance	NOUN
easat-10838	68	9	of	of	ADP
easat-10838	68	10	contextual	contextual	ADJ
easat-10838	68	11	adaptations	adaptation	NOUN
easat-10838	68	12	,	,	PUNCT
easat-10838	68	13	such	such	ADJ
easat-10838	68	14	as	as	ADP
easat-10838	68	15	sebi	sebi	NOUN
easat-10838	68	16	's	's	PART
easat-10838	68	17	phased	phase	VERB
easat-10838	68	18	implementation	implementation	NOUN
easat-10838	68	19	of	of	ADP
easat-10838	68	20	lodr	lodr	ADJ
easat-10838	68	21	requirements	requirement	NOUN
easat-10838	68	22	based	base	VERB
easat-10838	68	23	on	on	ADP
easat-10838	68	24	market	market	NOUN
easat-10838	68	25	capitalization	capitalization	NOUN
easat-10838	68	26	thresholds	threshold	NOUN
easat-10838	68	27	.	.	PUNCT
easat-10838	69	1	future	future	ADJ
easat-10838	69	2	reforms	reform	NOUN
easat-10838	69	3	may	may	AUX
easat-10838	69	4	need	need	VERB
easat-10838	69	5	to	to	PART
easat-10838	69	6	address	address	VERB
easat-10838	69	7	latent	latent	NOUN
easat-10838	69	8	tensions	tension	NOUN
easat-10838	69	9	between	between	ADP
easat-10838	69	10	standardized	standardized	ADJ
easat-10838	69	11	governance	governance	NOUN
easat-10838	69	12	codes	code	NOUN
easat-10838	69	13	and	and	CCONJ
easat-10838	69	14	the	the	DET
easat-10838	69	15	heterogeneous	heterogeneous	ADJ
easat-10838	69	16	needs	need	NOUN
easat-10838	69	17	of	of	ADP
easat-10838	69	18	india	india	PROPN
easat-10838	69	19	's	's	PART
easat-10838	69	20	corporate	corporate	ADJ
easat-10838	69	21	sector	sector	NOUN
easat-10838	69	22	,	,	PUNCT
easat-10838	69	23	particularly	particularly	ADV
easat-10838	69	24	in	in	ADP
easat-10838	69	25	balancing	balance	VERB
easat-10838	69	26	promoter	promoter	NOUN
easat-10838	69	27	autonomy	autonomy	NOUN
easat-10838	69	28	with	with	ADP
easat-10838	69	29	minority	minority	NOUN
easat-10838	69	30	protection	protection	NOUN
easat-10838	69	31	.	.	PUNCT
easat-10838	70	1	the	the	DET
easat-10838	70	2	ongoing	ongoing	ADJ
easat-10838	70	3	refinement	refinement	NOUN
easat-10838	70	4	of	of	ADP
easat-10838	70	5	institutional	institutional	ADJ
easat-10838	70	6	mechanisms	mechanism	NOUN
easat-10838	70	7	suggests	suggest	VERB
easat-10838	70	8	a	a	DET
easat-10838	70	9	trajectory	trajectory	NOUN
easat-10838	70	10	toward	toward	ADP
easat-10838	70	11	greater	great	ADJ
easat-10838	70	12	accountability	accountability	NOUN
easat-10838	70	13	,	,	PUNCT
easat-10838	70	14	though	though	SCONJ
easat-10838	70	15	their	their	PRON
easat-10838	70	16	ultimate	ultimate	ADJ
easat-10838	70	17	impact	impact	NOUN
easat-10838	70	18	on	on	ADP
easat-10838	70	19	dividend	dividend	NOUN
easat-10838	70	20	policies	policy	NOUN
easat-10838	70	21	will	will	AUX
easat-10838	70	22	depend	depend	VERB
easat-10838	70	23	on	on	ADP
easat-10838	70	24	the	the	DET
easat-10838	70	25	interplay	interplay	NOUN
easat-10838	70	26	of	of	ADP
easat-10838	70	27	regulatory	regulatory	ADJ
easat-10838	70	28	rigor	rigor	NOUN
easat-10838	70	29	,	,	PUNCT
easat-10838	70	30	market	market	NOUN
easat-10838	70	31	discipline	discipline	NOUN
easat-10838	70	32	,	,	PUNCT
easat-10838	70	33	and	and	CCONJ
easat-10838	70	34	cultural	cultural	ADJ
easat-10838	70	35	shifts	shift	NOUN
easat-10838	70	36	in	in	ADP
easat-10838	70	37	boardroom	boardroom	NOUN
easat-10838	70	38	practices	practice	NOUN
easat-10838	70	39	.	.	PUNCT
easat-10838	71	1	2	2	X
easat-10838	71	2	.	.	X
easat-10838	71	3	literature	literature	NOUN
easat-10838	71	4	review	review	PROPN
easat-10838	71	5	and	and	CCONJ
easat-10838	71	6	hypothesis	hypothesis	NOUN
easat-10838	71	7	development	development	NOUN
easat-10838	71	8	2.1	2.1	NUM
easat-10838	71	9	.	.	PUNCT
easat-10838	72	1	theoretical	theoretical	ADJ
easat-10838	72	2	review	review	NOUN
easat-10838	72	3	corporate	corporate	ADJ
easat-10838	72	4	governance	governance	NOUN
easat-10838	72	5	mechanisms	mechanism	NOUN
easat-10838	72	6	shape	shape	VERB
easat-10838	72	7	how	how	SCONJ
easat-10838	72	8	firms	firm	NOUN
easat-10838	72	9	control	control	VERB
easat-10838	72	10	and	and	CCONJ
easat-10838	72	11	direct	direct	ADJ
easat-10838	72	12	operations	operation	NOUN
easat-10838	72	13	.	.	PUNCT
easat-10838	73	1	among	among	ADP
easat-10838	73	2	these	these	PRON
easat-10838	73	3	,	,	PUNCT
easat-10838	73	4	board	board	NOUN
easat-10838	73	5	compensation	compensation	NOUN
easat-10838	73	6	and	and	CCONJ
easat-10838	73	7	audit	audit	NOUN
easat-10838	73	8	committee	committee	NOUN
easat-10838	73	9	independence	independence	NOUN
easat-10838	73	10	are	be	AUX
easat-10838	73	11	pivotal	pivotal	ADJ
easat-10838	73	12	in	in	ADP
easat-10838	73	13	influencing	influence	VERB
easat-10838	73	14	financial	financial	ADJ
easat-10838	73	15	transparency	transparency	NOUN
easat-10838	73	16	and	and	CCONJ
easat-10838	73	17	shareholder	shareholder	NOUN
easat-10838	73	18	outcomes	outcome	NOUN
easat-10838	73	19	.	.	PUNCT
easat-10838	74	1	agency	agency	NOUN
easat-10838	74	2	theory	theory	NOUN
easat-10838	74	3	provides	provide	VERB
easat-10838	74	4	the	the	DET
easat-10838	74	5	primary	primary	ADJ
easat-10838	74	6	lens	lens	NOUN
easat-10838	74	7	to	to	PART
easat-10838	74	8	examine	examine	VERB
easat-10838	74	9	these	these	DET
easat-10838	74	10	constructs	construct	NOUN
easat-10838	74	11	.	.	PUNCT
easat-10838	75	1	it	it	PRON
easat-10838	75	2	addresses	address	VERB
easat-10838	75	3	the	the	DET
easat-10838	75	4	inherent	inherent	ADJ
easat-10838	75	5	conflict	conflict	NOUN
easat-10838	75	6	between	between	ADP
easat-10838	75	7	managers	manager	NOUN
easat-10838	75	8	and	and	CCONJ
easat-10838	75	9	shareholders	shareholder	NOUN
easat-10838	75	10	and	and	CCONJ
easat-10838	75	11	emphasizes	emphasize	VERB
easat-10838	75	12	aligning	align	VERB
easat-10838	75	13	executive	executive	ADJ
easat-10838	75	14	incentives	incentive	NOUN
easat-10838	75	15	with	with	ADP
easat-10838	75	16	shareholder	shareholder	NOUN
easat-10838	75	17	interests	interest	NOUN
easat-10838	75	18	.	.	PUNCT
easat-10838	76	1	board	board	NOUN
easat-10838	76	2	compensation	compensation	NOUN
easat-10838	76	3	structures	structure	NOUN
easat-10838	76	4	influence	influence	VERB
easat-10838	76	5	executive	executive	ADJ
easat-10838	76	6	behavior	behavior	NOUN
easat-10838	76	7	.	.	PUNCT
easat-10838	77	1	performance	performance	NOUN
easat-10838	77	2	-	-	PUNCT
easat-10838	77	3	linked	link	VERB
easat-10838	77	4	pay	pay	NOUN
easat-10838	77	5	is	be	AUX
easat-10838	77	6	intended	intend	VERB
easat-10838	77	7	to	to	PART
easat-10838	77	8	encourage	encourage	VERB
easat-10838	77	9	executives	executive	NOUN
easat-10838	77	10	to	to	PART
easat-10838	77	11	prioritize	prioritize	VERB
easat-10838	77	12	firm	firm	ADJ
easat-10838	77	13	value	value	NOUN
easat-10838	77	14	.	.	PUNCT
easat-10838	78	1	however	however	ADV
easat-10838	78	2	,	,	PUNCT
easat-10838	78	3	excessive	excessive	ADJ
easat-10838	78	4	or	or	CCONJ
easat-10838	78	5	misaligned	misaligned	ADJ
easat-10838	78	6	incentives	incentive	NOUN
easat-10838	78	7	can	can	AUX
easat-10838	78	8	create	create	VERB
easat-10838	78	9	perverse	perverse	ADJ
easat-10838	78	10	motivations	motivation	NOUN
easat-10838	78	11	,	,	PUNCT
easat-10838	78	12	encouraging	encourage	VERB
easat-10838	78	13	short	short	ADJ
easat-10838	78	14	-	-	PUNCT
easat-10838	78	15	termism	termism	NOUN
easat-10838	78	16	or	or	CCONJ
easat-10838	78	17	earnings	earning	NOUN
easat-10838	78	18	manipulation	manipulation	NOUN
easat-10838	78	19	.	.	PUNCT
easat-10838	79	1	evidence	evidence	NOUN
easat-10838	79	2	suggests	suggest	VERB
easat-10838	79	3	equity	equity	NOUN
easat-10838	79	4	-	-	PUNCT
easat-10838	79	5	based	base	VERB
easat-10838	79	6	compensation	compensation	NOUN
easat-10838	79	7	may	may	AUX
easat-10838	79	8	compromise	compromise	VERB
easat-10838	79	9	audit	audit	NOUN
easat-10838	79	10	oversight	oversight	NOUN
easat-10838	79	11	when	when	SCONJ
easat-10838	79	12	committee	committee	NOUN
easat-10838	79	13	members	member	NOUN
easat-10838	79	14	hold	hold	VERB
easat-10838	79	15	substantial	substantial	ADJ
easat-10838	79	16	shares	share	NOUN
easat-10838	79	17	.	.	PUNCT
easat-10838	80	1	this	this	PRON
easat-10838	80	2	undermines	undermine	VERB
easat-10838	80	3	objectivity	objectivity	NOUN
easat-10838	80	4	,	,	PUNCT
easat-10838	80	5	especially	especially	ADV
easat-10838	80	6	in	in	ADP
easat-10838	80	7	reviewing	review	VERB
easat-10838	80	8	financial	financial	ADJ
easat-10838	80	9	statements	statement	NOUN
easat-10838	80	10	[	[	X
easat-10838	80	11	21	21	NUM
easat-10838	80	12	]	]	PUNCT
easat-10838	80	13	.	.	PUNCT
easat-10838	81	1	when	when	SCONJ
easat-10838	81	2	boards	board	NOUN
easat-10838	81	3	lack	lack	VERB
easat-10838	81	4	independence	independence	NOUN
easat-10838	81	5	,	,	PUNCT
easat-10838	81	6	self	self	NOUN
easat-10838	81	7	-	-	PUNCT
easat-10838	81	8	interest	interest	NOUN
easat-10838	81	9	may	may	AUX
easat-10838	81	10	overshadow	overshadow	VERB
easat-10838	81	11	fiduciary	fiduciary	ADJ
easat-10838	81	12	duties	duty	NOUN
easat-10838	81	13	,	,	PUNCT
easat-10838	81	14	weakening	weaken	VERB
easat-10838	81	15	governance	governance	NOUN
easat-10838	81	16	effectiveness	effectiveness	NOUN
easat-10838	82	1	[	[	X
easat-10838	82	2	22	22	NUM
easat-10838	82	3	]	]	PUNCT
easat-10838	82	4	.	.	PUNCT
easat-10838	83	1	audit	audit	NOUN
easat-10838	83	2	committee	committee	NOUN
easat-10838	83	3	independence	independence	NOUN
easat-10838	83	4	is	be	AUX
easat-10838	83	5	fundamental	fundamental	ADJ
easat-10838	83	6	to	to	ADP
easat-10838	83	7	oversight	oversight	NOUN
easat-10838	83	8	.	.	PUNCT
easat-10838	84	1	committees	committee	NOUN
easat-10838	84	2	that	that	PRON
easat-10838	84	3	maintain	maintain	VERB
easat-10838	84	4	financial	financial	ADJ
easat-10838	84	5	expertise	expertise	NOUN
easat-10838	84	6	and	and	CCONJ
easat-10838	84	7	distance	distance	NOUN
easat-10838	84	8	from	from	ADP
easat-10838	84	9	management	management	NOUN
easat-10838	84	10	enhance	enhance	VERB
easat-10838	84	11	credibility	credibility	NOUN
easat-10838	84	12	and	and	CCONJ
easat-10838	84	13	accountability	accountability	NOUN
easat-10838	84	14	.	.	PUNCT
easat-10838	85	1	research	research	NOUN
easat-10838	85	2	across	across	ADP
easat-10838	85	3	jurisdictions	jurisdiction	NOUN
easat-10838	85	4	confirms	confirm	VERB
easat-10838	85	5	that	that	SCONJ
easat-10838	85	6	independent	independent	ADJ
easat-10838	85	7	audit	audit	NOUN
easat-10838	85	8	committees	committee	NOUN
easat-10838	85	9	strengthen	strengthen	VERB
easat-10838	85	10	monitoring	monitoring	NOUN
easat-10838	85	11	functions	function	NOUN
easat-10838	85	12	,	,	PUNCT
easat-10838	85	13	improving	improve	VERB
easat-10838	85	14	transparency	transparency	NOUN
easat-10838	85	15	and	and	CCONJ
easat-10838	85	16	curbing	curb	VERB
easat-10838	85	17	opportunistic	opportunistic	ADJ
easat-10838	85	18	behavior	behavior	NOUN
easat-10838	85	19	[	[	X
easat-10838	85	20	23	23	NUM
easat-10838	85	21	,	,	PUNCT
easat-10838	85	22	24	24	NUM
easat-10838	85	23	]	]	PUNCT
easat-10838	85	24	.	.	PUNCT
easat-10838	86	1	the	the	DET
easat-10838	86	2	separation	separation	NOUN
easat-10838	86	3	between	between	ADP
easat-10838	86	4	management	management	NOUN
easat-10838	86	5	and	and	CCONJ
easat-10838	86	6	oversight	oversight	NOUN
easat-10838	86	7	responsibilities	responsibility	NOUN
easat-10838	86	8	fosters	foster	VERB
easat-10838	86	9	stronger	strong	ADJ
easat-10838	86	10	checks	check	NOUN
easat-10838	86	11	and	and	CCONJ
easat-10838	86	12	balances	balance	NOUN
easat-10838	86	13	.	.	PUNCT
easat-10838	87	1	the	the	DET
easat-10838	87	2	synergy	synergy	NOUN
easat-10838	87	3	between	between	ADP
easat-10838	87	4	audit	audit	NOUN
easat-10838	87	5	committees	committee	NOUN
easat-10838	87	6	and	and	CCONJ
easat-10838	87	7	boards	board	NOUN
easat-10838	87	8	also	also	ADV
easat-10838	87	9	plays	play	VERB
easat-10838	87	10	a	a	DET
easat-10838	87	11	central	central	ADJ
easat-10838	87	12	role	role	NOUN
easat-10838	87	13	.	.	PUNCT
easat-10838	88	1	studies	study	NOUN
easat-10838	88	2	emphasize	emphasize	VERB
easat-10838	88	3	that	that	SCONJ
easat-10838	88	4	when	when	SCONJ
easat-10838	88	5	audit	audit	NOUN
easat-10838	88	6	committees	committee	NOUN
easat-10838	88	7	collaborate	collaborate	VERB
easat-10838	88	8	effectively	effectively	ADV
easat-10838	88	9	with	with	ADP
easat-10838	88	10	boards	board	NOUN
easat-10838	88	11	,	,	PUNCT
easat-10838	88	12	organizations	organization	NOUN
easat-10838	88	13	experience	experience	VERB
easat-10838	88	14	better	well	ADJ
easat-10838	88	15	decision	decision	NOUN
easat-10838	88	16	-	-	PUNCT
easat-10838	88	17	making	making	NOUN
easat-10838	88	18	and	and	CCONJ
easat-10838	88	19	internal	internal	ADJ
easat-10838	88	20	controls	control	NOUN
easat-10838	88	21	[	[	X
easat-10838	88	22	25	25	NUM
easat-10838	88	23	]	]	PUNCT
easat-10838	88	24	.	.	PUNCT
easat-10838	89	1	228	228	NUM
easat-10838	89	2	edelweiss	edelweiss	PROPN
easat-10838	89	3	applied	apply	VERB
easat-10838	89	4	science	science	NOUN
easat-10838	89	5	and	and	CCONJ
easat-10838	89	6	technology	technology	NOUN
easat-10838	89	7	issn	issn	PROPN
easat-10838	89	8	:	:	PUNCT
easat-10838	89	9	2576	2576	NUM
easat-10838	89	10	-	-	SYM
easat-10838	89	11	8484	8484	NUM
easat-10838	89	12	vol	vol	NOUN
easat-10838	89	13	.	.	PROPN
easat-10838	90	1	9	9	NUM
easat-10838	90	2	,	,	PUNCT
easat-10838	90	3	no	no	INTJ
easat-10838	90	4	.	.	NOUN
easat-10838	90	5	11	11	NUM
easat-10838	90	6	:	:	PUNCT
easat-10838	90	7	225	225	NUM
easat-10838	90	8	-	-	SYM
easat-10838	90	9	248	248	NUM
easat-10838	90	10	,	,	PUNCT
easat-10838	90	11	2025	2025	NUM
easat-10838	90	12	doi	doi	NOUN
easat-10838	90	13	:	:	PUNCT
easat-10838	90	14	10.55214/2576	10.55214/2576	NUM
easat-10838	90	15	-	-	PUNCT
easat-10838	90	16	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	90	17	©	©	PROPN
easat-10838	90	18	2025	2025	NUM
easat-10838	90	19	by	by	ADP
easat-10838	90	20	the	the	DET
easat-10838	90	21	authors	author	NOUN
easat-10838	90	22	;	;	PUNCT
easat-10838	90	23	licensee	licensee	PROPN
easat-10838	90	24	learning	learning	NOUN
easat-10838	90	25	gate	gate	NOUN
easat-10838	90	26	this	this	DET
easat-10838	90	27	synergy	synergy	NOUN
easat-10838	90	28	promotes	promote	VERB
easat-10838	90	29	cohesive	cohesive	ADJ
easat-10838	90	30	governance	governance	NOUN
easat-10838	90	31	practices	practice	NOUN
easat-10838	90	32	,	,	PUNCT
easat-10838	90	33	reduces	reduce	VERB
easat-10838	90	34	the	the	DET
easat-10838	90	35	risk	risk	NOUN
easat-10838	90	36	of	of	ADP
easat-10838	90	37	misreporting	misreporte	VERB
easat-10838	90	38	,	,	PUNCT
easat-10838	90	39	and	and	CCONJ
easat-10838	90	40	enhances	enhance	VERB
easat-10838	90	41	investor	investor	NOUN
easat-10838	90	42	confidence	confidence	NOUN
easat-10838	90	43	.	.	PUNCT
easat-10838	91	1	institutional	institutional	ADJ
easat-10838	91	2	theory	theory	NOUN
easat-10838	91	3	supplements	supplement	NOUN
easat-10838	91	4	agency	agency	NOUN
easat-10838	91	5	perspectives	perspective	NOUN
easat-10838	91	6	by	by	ADP
easat-10838	91	7	recognizing	recognize	VERB
easat-10838	91	8	external	external	ADJ
easat-10838	91	9	pressures	pressure	NOUN
easat-10838	91	10	,	,	PUNCT
easat-10838	91	11	such	such	ADJ
easat-10838	91	12	as	as	ADP
easat-10838	91	13	regulations	regulation	NOUN
easat-10838	91	14	and	and	CCONJ
easat-10838	91	15	market	market	NOUN
easat-10838	91	16	expectations	expectation	NOUN
easat-10838	91	17	,	,	PUNCT
easat-10838	91	18	that	that	PRON
easat-10838	91	19	influence	influence	NOUN
easat-10838	91	20	governance	governance	NOUN
easat-10838	91	21	behavior	behavior	NOUN
easat-10838	91	22	.	.	PUNCT
easat-10838	92	1	in	in	ADP
easat-10838	92	2	developing	develop	VERB
easat-10838	92	3	economies	economy	NOUN
easat-10838	92	4	,	,	PUNCT
easat-10838	92	5	audit	audit	NOUN
easat-10838	92	6	committees	committee	NOUN
easat-10838	92	7	may	may	AUX
easat-10838	92	8	exist	exist	VERB
easat-10838	92	9	primarily	primarily	ADV
easat-10838	92	10	to	to	PART
easat-10838	92	11	project	project	VERB
easat-10838	92	12	legitimacy	legitimacy	NOUN
easat-10838	92	13	rather	rather	ADV
easat-10838	92	14	than	than	ADP
easat-10838	92	15	enforce	enforce	VERB
easat-10838	92	16	oversight	oversight	NOUN
easat-10838	92	17	,	,	PUNCT
easat-10838	92	18	limiting	limit	VERB
easat-10838	92	19	their	their	PRON
easat-10838	92	20	effectiveness	effectiveness	NOUN
easat-10838	92	21	[	[	X
easat-10838	92	22	26	26	NUM
easat-10838	92	23	]	]	PUNCT
easat-10838	92	24	.	.	PUNCT
easat-10838	93	1	independence	independence	NOUN
easat-10838	93	2	and	and	CCONJ
easat-10838	93	3	technical	technical	ADJ
easat-10838	93	4	competence	competence	NOUN
easat-10838	93	5	are	be	AUX
easat-10838	93	6	critical	critical	ADJ
easat-10838	93	7	to	to	ADP
easat-10838	93	8	converting	convert	VERB
easat-10838	93	9	symbolic	symbolic	ADJ
easat-10838	93	10	roles	role	NOUN
easat-10838	93	11	into	into	ADP
easat-10838	93	12	substantive	substantive	ADJ
easat-10838	93	13	influence	influence	NOUN
easat-10838	93	14	.	.	PUNCT
easat-10838	94	1	stakeholder	stakeholder	NOUN
easat-10838	94	2	theory	theory	NOUN
easat-10838	94	3	expands	expand	VERB
easat-10838	94	4	the	the	DET
easat-10838	94	5	discussion	discussion	NOUN
easat-10838	94	6	by	by	ADP
easat-10838	94	7	recognizing	recognize	VERB
easat-10838	94	8	that	that	SCONJ
easat-10838	94	9	governance	governance	NOUN
easat-10838	94	10	extends	extend	VERB
easat-10838	94	11	beyond	beyond	ADP
easat-10838	94	12	shareholders	shareholder	NOUN
easat-10838	94	13	.	.	PUNCT
easat-10838	95	1	transparency	transparency	NOUN
easat-10838	95	2	benefits	benefit	VERB
easat-10838	95	3	a	a	DET
easat-10838	95	4	broader	broad	ADJ
easat-10838	95	5	group	group	NOUN
easat-10838	95	6	of	of	ADP
easat-10838	95	7	investors	investor	NOUN
easat-10838	95	8	,	,	PUNCT
easat-10838	95	9	regulators	regulator	NOUN
easat-10838	95	10	,	,	PUNCT
easat-10838	95	11	employees	employee	NOUN
easat-10838	95	12	,	,	PUNCT
easat-10838	95	13	and	and	CCONJ
easat-10838	95	14	society	society	NOUN
easat-10838	95	15	.	.	PUNCT
easat-10838	96	1	independent	independent	ADJ
easat-10838	96	2	audit	audit	NOUN
easat-10838	96	3	committees	committee	NOUN
easat-10838	96	4	support	support	VERB
easat-10838	96	5	this	this	DET
easat-10838	96	6	broader	broad	ADJ
easat-10838	96	7	accountability	accountability	NOUN
easat-10838	96	8	by	by	ADP
easat-10838	96	9	ensuring	ensure	VERB
easat-10838	96	10	credible	credible	ADJ
easat-10838	96	11	disclosures	disclosure	NOUN
easat-10838	96	12	and	and	CCONJ
easat-10838	96	13	preventing	prevent	VERB
easat-10838	96	14	insider	insider	NOUN
easat-10838	96	15	abuse	abuse	NOUN
easat-10838	96	16	[	[	X
easat-10838	96	17	27	27	NUM
easat-10838	96	18	]	]	PUNCT
easat-10838	96	19	.	.	PUNCT
easat-10838	97	1	recent	recent	ADJ
easat-10838	97	2	work	work	NOUN
easat-10838	97	3	emphasizes	emphasize	VERB
easat-10838	97	4	the	the	DET
easat-10838	97	5	importance	importance	NOUN
easat-10838	97	6	of	of	ADP
easat-10838	97	7	aligning	align	VERB
easat-10838	97	8	board	board	NOUN
easat-10838	97	9	structure	structure	NOUN
easat-10838	97	10	with	with	ADP
easat-10838	97	11	sustainability	sustainability	NOUN
easat-10838	97	12	goals	goal	NOUN
easat-10838	97	13	.	.	PUNCT
easat-10838	98	1	effective	effective	ADJ
easat-10838	98	2	boards	board	NOUN
easat-10838	98	3	integrate	integrate	VERB
easat-10838	98	4	environmental	environmental	ADJ
easat-10838	98	5	,	,	PUNCT
easat-10838	98	6	social	social	ADJ
easat-10838	98	7	,	,	PUNCT
easat-10838	98	8	and	and	CCONJ
easat-10838	98	9	governance	governance	NOUN
easat-10838	98	10	(	(	PUNCT
easat-10838	98	11	esg	esg	NOUN
easat-10838	98	12	)	)	PUNCT
easat-10838	98	13	priorities	priority	NOUN
easat-10838	98	14	into	into	ADP
easat-10838	98	15	oversight	oversight	NOUN
easat-10838	98	16	functions	function	NOUN
easat-10838	98	17	,	,	PUNCT
easat-10838	98	18	where	where	SCONJ
easat-10838	98	19	audit	audit	NOUN
easat-10838	98	20	committees	committee	NOUN
easat-10838	98	21	act	act	VERB
easat-10838	98	22	as	as	ADP
easat-10838	98	23	conduits	conduit	NOUN
easat-10838	98	24	for	for	ADP
easat-10838	98	25	monitoring	monitor	VERB
easat-10838	98	26	esg	esg	NOUN
easat-10838	98	27	disclosures	disclosure	NOUN
easat-10838	98	28	[	[	X
easat-10838	98	29	24	24	NUM
easat-10838	98	30	]	]	PUNCT
easat-10838	98	31	.	.	PUNCT
easat-10838	99	1	this	this	PRON
easat-10838	99	2	expands	expand	VERB
easat-10838	99	3	traditional	traditional	ADJ
easat-10838	99	4	financial	financial	ADJ
easat-10838	99	5	oversight	oversight	NOUN
easat-10838	99	6	into	into	ADP
easat-10838	99	7	forward	forward	ADV
easat-10838	99	8	-	-	PUNCT
easat-10838	99	9	looking	look	VERB
easat-10838	99	10	value	value	NOUN
easat-10838	99	11	protection	protection	NOUN
easat-10838	99	12	.	.	PUNCT
easat-10838	100	1	the	the	DET
easat-10838	100	2	tension	tension	NOUN
easat-10838	100	3	between	between	ADP
easat-10838	100	4	performance	performance	NOUN
easat-10838	100	5	incentives	incentive	NOUN
easat-10838	100	6	and	and	CCONJ
easat-10838	100	7	independence	independence	NOUN
easat-10838	100	8	underscores	underscore	VERB
easat-10838	100	9	the	the	DET
easat-10838	100	10	need	need	NOUN
easat-10838	100	11	for	for	ADP
easat-10838	100	12	structural	structural	ADJ
easat-10838	100	13	balance	balance	NOUN
easat-10838	100	14	.	.	PUNCT
easat-10838	101	1	boards	board	NOUN
easat-10838	101	2	must	must	AUX
easat-10838	101	3	design	design	VERB
easat-10838	101	4	compensation	compensation	NOUN
easat-10838	101	5	systems	system	NOUN
easat-10838	101	6	that	that	PRON
easat-10838	101	7	drive	drive	VERB
easat-10838	101	8	accountability	accountability	NOUN
easat-10838	101	9	without	without	ADP
easat-10838	101	10	impairing	impair	VERB
easat-10838	101	11	governance	governance	NOUN
easat-10838	101	12	integrity	integrity	NOUN
easat-10838	101	13	.	.	PUNCT
easat-10838	102	1	likewise	likewise	ADV
easat-10838	102	2	,	,	PUNCT
easat-10838	102	3	audit	audit	NOUN
easat-10838	102	4	committee	committee	NOUN
easat-10838	102	5	independence	independence	NOUN
easat-10838	102	6	must	must	AUX
easat-10838	102	7	be	be	AUX
easat-10838	102	8	protected	protect	VERB
easat-10838	102	9	from	from	ADP
easat-10838	102	10	erosion	erosion	NOUN
easat-10838	102	11	through	through	ADP
easat-10838	102	12	financial	financial	ADJ
easat-10838	102	13	entanglements	entanglement	NOUN
easat-10838	102	14	or	or	CCONJ
easat-10838	102	15	internal	internal	ADJ
easat-10838	102	16	influence	influence	NOUN
easat-10838	102	17	[	[	X
easat-10838	102	18	28	28	NUM
easat-10838	102	19	]	]	PUNCT
easat-10838	102	20	.	.	PUNCT
easat-10838	103	1	theoretical	theoretical	ADJ
easat-10838	103	2	integration	integration	NOUN
easat-10838	103	3	of	of	ADP
easat-10838	103	4	agency	agency	NOUN
easat-10838	103	5	,	,	PUNCT
easat-10838	103	6	stakeholder	stakeholder	NOUN
easat-10838	103	7	,	,	PUNCT
easat-10838	103	8	and	and	CCONJ
easat-10838	103	9	institutional	institutional	ADJ
easat-10838	103	10	perspectives	perspective	NOUN
easat-10838	103	11	reveals	reveal	VERB
easat-10838	103	12	that	that	SCONJ
easat-10838	103	13	board	board	NOUN
easat-10838	103	14	compensation	compensation	NOUN
easat-10838	103	15	and	and	CCONJ
easat-10838	103	16	audit	audit	NOUN
easat-10838	103	17	committee	committee	NOUN
easat-10838	103	18	independence	independence	NOUN
easat-10838	103	19	are	be	AUX
easat-10838	103	20	mutually	mutually	ADV
easat-10838	103	21	reinforcing	reinforce	VERB
easat-10838	103	22	governance	governance	NOUN
easat-10838	103	23	tools	tool	NOUN
easat-10838	103	24	.	.	PUNCT
easat-10838	104	1	their	their	PRON
easat-10838	104	2	effectiveness	effectiveness	NOUN
easat-10838	104	3	lies	lie	VERB
easat-10838	104	4	not	not	PART
easat-10838	104	5	in	in	ADP
easat-10838	104	6	isolation	isolation	NOUN
easat-10838	104	7	but	but	CCONJ
easat-10838	104	8	in	in	ADP
easat-10838	104	9	interaction	interaction	NOUN
easat-10838	104	10	when	when	SCONJ
easat-10838	104	11	structured	structure	VERB
easat-10838	104	12	to	to	PART
easat-10838	104	13	maintain	maintain	VERB
easat-10838	104	14	integrity	integrity	NOUN
easat-10838	104	15	,	,	PUNCT
easat-10838	104	16	transparency	transparency	NOUN
easat-10838	104	17	,	,	PUNCT
easat-10838	104	18	and	and	CCONJ
easat-10838	104	19	strategic	strategic	ADJ
easat-10838	104	20	alignment	alignment	NOUN
easat-10838	104	21	with	with	ADP
easat-10838	104	22	firm	firm	ADJ
easat-10838	104	23	value	value	NOUN
easat-10838	104	24	.	.	PUNCT
easat-10838	105	1	2.2	2.2	NUM
easat-10838	105	2	.	.	PUNCT
easat-10838	105	3	board	board	NOUN
easat-10838	105	4	compensation	compensation	NOUN
easat-10838	105	5	and	and	CCONJ
easat-10838	105	6	dividend	dividend	NOUN
easat-10838	105	7	policy	policy	NOUN
easat-10838	105	8	the	the	DET
easat-10838	105	9	connection	connection	NOUN
easat-10838	105	10	between	between	ADP
easat-10838	105	11	board	board	NOUN
easat-10838	105	12	compensation	compensation	NOUN
easat-10838	105	13	and	and	CCONJ
easat-10838	105	14	dividend	dividend	NOUN
easat-10838	105	15	policy	policy	NOUN
easat-10838	105	16	has	have	AUX
easat-10838	105	17	attracted	attract	VERB
easat-10838	105	18	considerable	considerable	ADJ
easat-10838	105	19	interest	interest	NOUN
easat-10838	105	20	in	in	ADP
easat-10838	105	21	the	the	DET
easat-10838	105	22	realm	realm	NOUN
easat-10838	105	23	of	of	ADP
easat-10838	105	24	corporate	corporate	ADJ
easat-10838	105	25	governance	governance	NOUN
easat-10838	105	26	literature	literature	NOUN
easat-10838	105	27	,	,	PUNCT
easat-10838	105	28	highlighting	highlight	VERB
easat-10838	105	29	the	the	DET
easat-10838	105	30	dynamic	dynamic	ADJ
easat-10838	105	31	interaction	interaction	NOUN
easat-10838	105	32	between	between	ADP
easat-10838	105	33	managerial	managerial	ADJ
easat-10838	105	34	incentives	incentive	NOUN
easat-10838	105	35	and	and	CCONJ
easat-10838	105	36	shareholders	shareholder	NOUN
easat-10838	105	37	'	'	PART
easat-10838	105	38	interests	interest	NOUN
easat-10838	105	39	.	.	PUNCT
easat-10838	106	1	this	this	DET
easat-10838	106	2	review	review	NOUN
easat-10838	106	3	consolidates	consolidate	VERB
easat-10838	106	4	essential	essential	ADJ
easat-10838	106	5	insights	insight	NOUN
easat-10838	106	6	from	from	ADP
easat-10838	106	7	a	a	DET
easat-10838	106	8	range	range	NOUN
easat-10838	106	9	of	of	ADP
easat-10838	106	10	studies	study	NOUN
easat-10838	106	11	examining	examine	VERB
easat-10838	106	12	the	the	DET
easat-10838	106	13	impact	impact	NOUN
easat-10838	106	14	of	of	ADP
easat-10838	106	15	board	board	NOUN
easat-10838	106	16	characteristics	characteristic	NOUN
easat-10838	106	17	such	such	ADJ
easat-10838	106	18	as	as	ADP
easat-10838	106	19	composition	composition	NOUN
easat-10838	106	20	,	,	PUNCT
easat-10838	106	21	diversity	diversity	NOUN
easat-10838	106	22	,	,	PUNCT
easat-10838	106	23	and	and	CCONJ
easat-10838	106	24	independence	independence	NOUN
easat-10838	106	25	on	on	ADP
easat-10838	106	26	dividend	dividend	NOUN
easat-10838	106	27	payout	payout	NOUN
easat-10838	106	28	decisions	decision	NOUN
easat-10838	106	29	in	in	ADP
easat-10838	106	30	various	various	ADJ
easat-10838	106	31	contexts	contexts	NOUN
easat-10838	106	32	.	.	PUNCT
easat-10838	107	1	the	the	DET
easat-10838	107	2	composition	composition	NOUN
easat-10838	107	3	of	of	ADP
easat-10838	107	4	the	the	DET
easat-10838	107	5	board	board	NOUN
easat-10838	107	6	plays	play	VERB
easat-10838	107	7	a	a	DET
easat-10838	107	8	pivotal	pivotal	ADJ
easat-10838	107	9	role	role	NOUN
easat-10838	107	10	in	in	ADP
easat-10838	107	11	shaping	shape	VERB
easat-10838	107	12	dividend	dividend	NOUN
easat-10838	107	13	policy	policy	NOUN
easat-10838	107	14	.	.	PUNCT
easat-10838	108	1	boshnak	boshnak	NOUN
easat-10838	109	1	[	[	X
easat-10838	109	2	29	29	NUM
easat-10838	109	3	]	]	PUNCT
easat-10838	109	4	explores	explore	VERB
easat-10838	109	5	how	how	SCONJ
easat-10838	109	6	board	board	NOUN
easat-10838	109	7	composition	composition	NOUN
easat-10838	109	8	and	and	CCONJ
easat-10838	109	9	ownership	ownership	NOUN
easat-10838	109	10	structure	structure	NOUN
easat-10838	109	11	influence	influence	NOUN
easat-10838	109	12	the	the	DET
easat-10838	109	13	dividend	dividend	NOUN
easat-10838	109	14	payout	payout	NOUN
easat-10838	109	15	policy	policy	NOUN
easat-10838	109	16	of	of	ADP
easat-10838	109	17	firms	firm	NOUN
easat-10838	109	18	listed	list	VERB
easat-10838	109	19	in	in	ADP
easat-10838	109	20	saudi	saudi	PROPN
easat-10838	109	21	arabia	arabia	PROPN
easat-10838	109	22	,	,	PUNCT
easat-10838	109	23	uncovering	uncover	VERB
easat-10838	109	24	that	that	SCONJ
easat-10838	109	25	a	a	DET
easat-10838	109	26	higher	high	ADJ
easat-10838	109	27	level	level	NOUN
easat-10838	109	28	of	of	ADP
easat-10838	109	29	board	board	NOUN
easat-10838	109	30	independence	independence	NOUN
easat-10838	109	31	is	be	AUX
easat-10838	109	32	associated	associate	VERB
easat-10838	109	33	with	with	ADP
easat-10838	109	34	a	a	DET
easat-10838	109	35	reduced	reduce	VERB
easat-10838	109	36	likelihood	likelihood	NOUN
easat-10838	109	37	of	of	ADP
easat-10838	109	38	dividend	dividend	NOUN
easat-10838	109	39	payments	payment	NOUN
easat-10838	109	40	.	.	PUNCT
easat-10838	110	1	this	this	DET
easat-10838	110	2	finding	finding	NOUN
easat-10838	110	3	is	be	AUX
easat-10838	110	4	consistent	consistent	ADJ
easat-10838	110	5	with	with	ADP
easat-10838	110	6	the	the	DET
easat-10838	110	7	substitute	substitute	NOUN
easat-10838	110	8	theory	theory	NOUN
easat-10838	110	9	,	,	PUNCT
easat-10838	110	10	indicating	indicate	VERB
easat-10838	110	11	that	that	SCONJ
easat-10838	110	12	firms	firm	NOUN
easat-10838	110	13	with	with	ADP
easat-10838	110	14	effective	effective	ADJ
easat-10838	110	15	governance	governance	NOUN
easat-10838	110	16	can	can	AUX
easat-10838	110	17	lower	lower	VERB
easat-10838	110	18	agency	agency	NOUN
easat-10838	110	19	costs	cost	NOUN
easat-10838	110	20	,	,	PUNCT
easat-10838	110	21	which	which	PRON
easat-10838	110	22	in	in	ADP
easat-10838	110	23	turn	turn	NOUN
easat-10838	110	24	reduces	reduce	VERB
easat-10838	110	25	the	the	DET
easat-10838	110	26	necessity	necessity	NOUN
easat-10838	110	27	for	for	ADP
easat-10838	110	28	dividend	dividend	NOUN
easat-10838	110	29	distributions	distribution	NOUN
easat-10838	110	30	.	.	PUNCT
easat-10838	111	1	furthermore	furthermore	ADV
easat-10838	111	2	,	,	PUNCT
easat-10838	111	3	thompson	thompson	PROPN
easat-10838	111	4	and	and	CCONJ
easat-10838	111	5	manu	manu	NOUN
easat-10838	111	6	[	[	X
easat-10838	111	7	30	30	NUM
easat-10838	111	8	]	]	PUNCT
easat-10838	111	9	highlight	highlight	VERB
easat-10838	111	10	that	that	SCONJ
easat-10838	111	11	the	the	DET
easat-10838	111	12	composition	composition	NOUN
easat-10838	111	13	of	of	ADP
easat-10838	111	14	the	the	DET
easat-10838	111	15	board	board	NOUN
easat-10838	111	16	holds	hold	VERB
easat-10838	111	17	greater	great	ADJ
easat-10838	111	18	importance	importance	NOUN
easat-10838	111	19	in	in	ADP
easat-10838	111	20	shaping	shape	VERB
easat-10838	111	21	dividend	dividend	NOUN
easat-10838	111	22	payout	payout	NOUN
easat-10838	111	23	policy	policy	NOUN
easat-10838	111	24	compared	compare	VERB
easat-10838	111	25	to	to	ADP
easat-10838	111	26	the	the	DET
easat-10838	111	27	characteristics	characteristic	NOUN
easat-10838	111	28	of	of	ADP
easat-10838	111	29	management	management	NOUN
easat-10838	111	30	.	.	PUNCT
easat-10838	112	1	this	this	PRON
easat-10838	112	2	underscores	underscore	VERB
easat-10838	112	3	the	the	DET
easat-10838	112	4	vital	vital	ADJ
easat-10838	112	5	function	function	NOUN
easat-10838	112	6	that	that	SCONJ
easat-10838	112	7	independent	independent	ADJ
easat-10838	112	8	directors	director	NOUN
easat-10838	112	9	serve	serve	VERB
easat-10838	112	10	in	in	ADP
easat-10838	112	11	overseeing	oversee	VERB
easat-10838	112	12	and	and	CCONJ
easat-10838	112	13	influencing	influence	VERB
easat-10838	112	14	dividend	dividend	NOUN
easat-10838	112	15	-	-	PUNCT
easat-10838	112	16	related	relate	VERB
easat-10838	112	17	decisions	decision	NOUN
easat-10838	112	18	.	.	PUNCT
easat-10838	113	1	in	in	ADP
easat-10838	113	2	the	the	DET
easat-10838	113	3	indian	indian	ADJ
easat-10838	113	4	context	context	NOUN
easat-10838	113	5	,	,	PUNCT
easat-10838	113	6	pahi	pahi	NOUN
easat-10838	113	7	and	and	CCONJ
easat-10838	113	8	yadav	yadav	PROPN
easat-10838	113	9	[	[	X
easat-10838	113	10	31	31	NUM
easat-10838	113	11	]	]	PUNCT
easat-10838	113	12	observe	observe	VERB
easat-10838	113	13	that	that	SCONJ
easat-10838	113	14	the	the	DET
easat-10838	113	15	involvement	involvement	NOUN
easat-10838	113	16	of	of	ADP
easat-10838	113	17	non	non	ADJ
easat-10838	113	18	-	-	ADJ
easat-10838	113	19	executive	executive	ADJ
easat-10838	113	20	directors	director	NOUN
easat-10838	113	21	has	have	VERB
easat-10838	113	22	a	a	DET
easat-10838	113	23	detrimental	detrimental	ADJ
easat-10838	113	24	impact	impact	NOUN
easat-10838	113	25	on	on	ADP
easat-10838	113	26	the	the	DET
easat-10838	113	27	dividend	dividend	NOUN
easat-10838	113	28	payout	payout	NOUN
easat-10838	113	29	ratio	ratio	NOUN
easat-10838	113	30	,	,	PUNCT
easat-10838	113	31	whereas	whereas	SCONJ
easat-10838	113	32	an	an	DET
easat-10838	113	33	increase	increase	NOUN
easat-10838	113	34	in	in	ADP
easat-10838	113	35	board	board	NOUN
easat-10838	113	36	size	size	NOUN
easat-10838	113	37	correlates	correlate	VERB
easat-10838	113	38	positively	positively	ADV
easat-10838	113	39	with	with	ADP
easat-10838	113	40	it	it	PRON
easat-10838	113	41	.	.	PUNCT
easat-10838	114	1	this	this	PRON
easat-10838	114	2	indicates	indicate	VERB
easat-10838	114	3	that	that	SCONJ
easat-10838	114	4	larger	large	ADJ
easat-10838	114	5	boards	board	NOUN
easat-10838	114	6	could	could	AUX
easat-10838	114	7	potentially	potentially	ADV
easat-10838	114	8	enhance	enhance	VERB
easat-10838	114	9	the	the	DET
easat-10838	114	10	equilibrium	equilibrium	NOUN
easat-10838	114	11	between	between	ADP
easat-10838	114	12	shareholder	shareholder	NOUN
easat-10838	114	13	and	and	CCONJ
easat-10838	114	14	management	management	NOUN
easat-10838	114	15	interests	interest	NOUN
easat-10838	114	16	,	,	PUNCT
easat-10838	114	17	resulting	result	VERB
easat-10838	114	18	in	in	ADP
easat-10838	114	19	increased	increase	VERB
easat-10838	114	20	dividend	dividend	NOUN
easat-10838	114	21	distributions	distribution	NOUN
easat-10838	114	22	.	.	PUNCT
easat-10838	115	1	in	in	ADP
easat-10838	115	2	contrast	contrast	NOUN
easat-10838	115	3	,	,	PUNCT
easat-10838	115	4	roy	roy	PROPN
easat-10838	115	5	[	[	X
easat-10838	115	6	32	32	NUM
easat-10838	115	7	]	]	PUNCT
easat-10838	115	8	asserts	assert	VERB
easat-10838	115	9	that	that	SCONJ
easat-10838	115	10	factors	factor	NOUN
easat-10838	115	11	related	relate	VERB
easat-10838	115	12	to	to	ADP
easat-10838	115	13	corporate	corporate	ADJ
easat-10838	115	14	governance	governance	NOUN
easat-10838	115	15	,	,	PUNCT
easat-10838	115	16	such	such	ADJ
easat-10838	115	17	as	as	ADP
easat-10838	115	18	the	the	DET
easat-10838	115	19	size	size	NOUN
easat-10838	115	20	of	of	ADP
easat-10838	115	21	the	the	DET
easat-10838	115	22	board	board	NOUN
easat-10838	115	23	and	and	CCONJ
easat-10838	115	24	the	the	DET
easat-10838	115	25	ratio	ratio	NOUN
easat-10838	115	26	of	of	ADP
easat-10838	115	27	independent	independent	ADJ
easat-10838	115	28	directors	director	NOUN
easat-10838	115	29	,	,	PUNCT
easat-10838	115	30	play	play	VERB
easat-10838	115	31	a	a	DET
easat-10838	115	32	crucial	crucial	ADJ
easat-10838	115	33	role	role	NOUN
easat-10838	115	34	in	in	ADP
easat-10838	115	35	influencing	influence	VERB
easat-10838	115	36	dividend	dividend	NOUN
easat-10838	115	37	policy	policy	NOUN
easat-10838	115	38	,	,	PUNCT
easat-10838	115	39	which	which	PRON
easat-10838	115	40	underscores	underscore	VERB
easat-10838	115	41	the	the	DET
easat-10838	115	42	vital	vital	ADJ
easat-10838	115	43	role	role	NOUN
easat-10838	115	44	that	that	PRON
easat-10838	115	45	governance	governance	NOUN
easat-10838	115	46	frameworks	framework	NOUN
easat-10838	115	47	have	have	VERB
easat-10838	115	48	in	in	ADP
easat-10838	115	49	determining	determine	VERB
easat-10838	115	50	financial	financial	ADJ
easat-10838	115	51	choices	choice	NOUN
easat-10838	115	52	.	.	PUNCT
easat-10838	116	1	research	research	NOUN
easat-10838	116	2	indicates	indicate	VERB
easat-10838	116	3	a	a	DET
easat-10838	116	4	correlation	correlation	NOUN
easat-10838	116	5	between	between	ADP
easat-10838	116	6	board	board	NOUN
easat-10838	116	7	diversity	diversity	NOUN
easat-10838	116	8	and	and	CCONJ
easat-10838	116	9	dividend	dividend	NOUN
easat-10838	116	10	policy	policy	NOUN
easat-10838	116	11	,	,	PUNCT
easat-10838	116	12	suggesting	suggest	VERB
easat-10838	116	13	that	that	SCONJ
easat-10838	116	14	boards	board	NOUN
easat-10838	116	15	with	with	ADP
easat-10838	116	16	varied	varied	ADJ
easat-10838	116	17	compositions	composition	NOUN
easat-10838	116	18	may	may	AUX
easat-10838	116	19	implement	implement	VERB
easat-10838	116	20	distinct	distinct	ADJ
easat-10838	116	21	payout	payout	NOUN
easat-10838	116	22	strategies	strategy	NOUN
easat-10838	116	23	in	in	ADP
easat-10838	116	24	contrast	contrast	NOUN
easat-10838	116	25	to	to	ADP
easat-10838	116	26	their	their	PRON
easat-10838	116	27	more	more	ADV
easat-10838	116	28	homogeneous	homogeneous	ADJ
easat-10838	116	29	counterparts	counterpart	NOUN
easat-10838	116	30	.	.	PUNCT
easat-10838	117	1	byoun	byoun	NOUN
easat-10838	117	2	et	et	PROPN
easat-10838	117	3	al	al	PROPN
easat-10838	117	4	.	.	PUNCT
easat-10838	118	1	[	[	X
easat-10838	118	2	33	33	NUM
easat-10838	118	3	]	]	PUNCT
easat-10838	118	4	investigate	investigate	VERB
easat-10838	118	5	the	the	DET
easat-10838	118	6	relationship	relationship	NOUN
easat-10838	118	7	between	between	ADP
easat-10838	118	8	board	board	NOUN
easat-10838	118	9	diversity	diversity	NOUN
easat-10838	118	10	and	and	CCONJ
easat-10838	118	11	payout	payout	NOUN
easat-10838	118	12	policies	policy	NOUN
easat-10838	118	13	,	,	PUNCT
easat-10838	118	14	suggesting	suggest	VERB
easat-10838	118	15	that	that	SCONJ
easat-10838	118	16	boards	board	NOUN
easat-10838	118	17	with	with	ADP
easat-10838	118	18	diverse	diverse	ADJ
easat-10838	118	19	members	member	NOUN
easat-10838	118	20	are	be	AUX
easat-10838	118	21	more	more	ADV
easat-10838	118	22	adept	adept	ADJ
easat-10838	118	23	at	at	ADP
easat-10838	118	24	tackling	tackle	VERB
easat-10838	118	25	the	the	DET
easat-10838	118	26	free	free	ADJ
easat-10838	118	27	cash	cash	NOUN
easat-10838	118	28	flow	flow	NOUN
easat-10838	118	29	issue	issue	NOUN
easat-10838	118	30	,	,	PUNCT
easat-10838	118	31	which	which	PRON
easat-10838	118	32	may	may	AUX
easat-10838	118	33	result	result	VERB
easat-10838	118	34	in	in	ADP
easat-10838	118	35	increased	increase	VERB
easat-10838	118	36	dividend	dividend	NOUN
easat-10838	118	37	payouts	payout	NOUN
easat-10838	118	38	.	.	PUNCT
easat-10838	119	1	the	the	DET
easat-10838	119	2	findings	finding	NOUN
easat-10838	119	3	of	of	ADP
easat-10838	119	4	muhammad	muhammad	PROPN
easat-10838	119	5	et	et	PROPN
easat-10838	119	6	al	al	PROPN
easat-10838	119	7	.	.	PUNCT
easat-10838	120	1	[	[	X
easat-10838	120	2	34	34	NUM
easat-10838	120	3	]	]	PUNCT
easat-10838	120	4	lend	lend	VERB
easat-10838	120	5	credence	credence	NOUN
easat-10838	120	6	to	to	ADP
easat-10838	120	7	this	this	DET
easat-10838	120	8	perspective	perspective	NOUN
easat-10838	120	9	as	as	SCONJ
easat-10838	120	10	they	they	PRON
easat-10838	120	11	explore	explore	VERB
easat-10838	120	12	the	the	DET
easat-10838	120	13	connection	connection	NOUN
easat-10838	120	14	between	between	ADP
easat-10838	120	15	board	board	NOUN
easat-10838	120	16	diversity	diversity	NOUN
easat-10838	120	17	and	and	CCONJ
easat-10838	120	18	dividend	dividend	NOUN
easat-10838	120	19	policy	policy	NOUN
easat-10838	120	20	229	229	NUM
easat-10838	120	21	edelweiss	edelweiss	PROPN
easat-10838	120	22	applied	apply	VERB
easat-10838	120	23	science	science	NOUN
easat-10838	120	24	and	and	CCONJ
easat-10838	120	25	technology	technology	NOUN
easat-10838	120	26	issn	issn	PROPN
easat-10838	120	27	:	:	PUNCT
easat-10838	120	28	2576	2576	NUM
easat-10838	120	29	-	-	SYM
easat-10838	120	30	8484	8484	NUM
easat-10838	120	31	vol	vol	NOUN
easat-10838	120	32	.	.	PROPN
easat-10838	121	1	9	9	NUM
easat-10838	121	2	,	,	PUNCT
easat-10838	121	3	no	no	INTJ
easat-10838	121	4	.	.	NOUN
easat-10838	121	5	11	11	NUM
easat-10838	121	6	:	:	PUNCT
easat-10838	121	7	225	225	NUM
easat-10838	121	8	-	-	SYM
easat-10838	121	9	248	248	NUM
easat-10838	121	10	,	,	PUNCT
easat-10838	121	11	2025	2025	NUM
easat-10838	121	12	doi	doi	NOUN
easat-10838	121	13	:	:	PUNCT
easat-10838	121	14	10.55214/2576	10.55214/2576	NUM
easat-10838	121	15	-	-	PUNCT
easat-10838	121	16	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	121	17	©	©	PROPN
easat-10838	121	18	2025	2025	NUM
easat-10838	121	19	by	by	ADP
easat-10838	121	20	the	the	DET
easat-10838	121	21	authors	author	NOUN
easat-10838	121	22	;	;	PUNCT
easat-10838	121	23	licensee	licensee	PROPN
easat-10838	121	24	learning	learn	VERB
easat-10838	121	25	gate	gate	NOUN
easat-10838	121	26	within	within	ADP
easat-10838	121	27	nigerian	nigerian	ADJ
easat-10838	121	28	healthcare	healthcare	PROPN
easat-10838	121	29	companies	company	NOUN
easat-10838	121	30	.	.	PUNCT
easat-10838	122	1	their	their	PRON
easat-10838	122	2	research	research	NOUN
easat-10838	122	3	highlights	highlight	NOUN
easat-10838	122	4	that	that	SCONJ
easat-10838	122	5	boards	board	NOUN
easat-10838	122	6	with	with	ADP
easat-10838	122	7	diverse	diverse	ADJ
easat-10838	122	8	members	member	NOUN
easat-10838	122	9	can	can	AUX
easat-10838	122	10	improve	improve	VERB
easat-10838	122	11	decision	decision	NOUN
easat-10838	122	12	-	-	PUNCT
easat-10838	122	13	making	make	VERB
easat-10838	122	14	processes	process	NOUN
easat-10838	122	15	concerning	concern	VERB
easat-10838	122	16	cash	cash	NOUN
easat-10838	122	17	distributions	distribution	NOUN
easat-10838	122	18	.	.	PUNCT
easat-10838	123	1	nonetheless	nonetheless	ADV
easat-10838	123	2	,	,	PUNCT
easat-10838	123	3	the	the	DET
easat-10838	123	4	connection	connection	NOUN
easat-10838	123	5	between	between	ADP
easat-10838	123	6	board	board	NOUN
easat-10838	123	7	diversity	diversity	NOUN
easat-10838	123	8	and	and	CCONJ
easat-10838	123	9	dividend	dividend	NOUN
easat-10838	123	10	policy	policy	NOUN
easat-10838	123	11	does	do	AUX
easat-10838	123	12	not	not	PART
easat-10838	123	13	consistently	consistently	ADV
easat-10838	123	14	yield	yield	VERB
easat-10838	123	15	positive	positive	ADJ
easat-10838	123	16	outcomes	outcome	NOUN
easat-10838	123	17	.	.	PUNCT
easat-10838	124	1	tahir	tahir	PROPN
easat-10838	124	2	et	et	PROPN
easat-10838	124	3	al	al	PROPN
easat-10838	124	4	.	.	PUNCT
easat-10838	125	1	[	[	X
easat-10838	125	2	35	35	NUM
easat-10838	125	3	]	]	PUNCT
easat-10838	125	4	present	present	ADJ
easat-10838	125	5	a	a	DET
easat-10838	125	6	nuanced	nuanced	ADJ
easat-10838	125	7	analysis	analysis	NOUN
easat-10838	125	8	of	of	ADP
easat-10838	125	9	the	the	DET
easat-10838	125	10	relationship	relationship	NOUN
easat-10838	125	11	between	between	ADP
easat-10838	125	12	board	board	NOUN
easat-10838	125	13	diversity	diversity	NOUN
easat-10838	125	14	and	and	CCONJ
easat-10838	125	15	dividend	dividend	NOUN
easat-10838	125	16	payouts	payout	NOUN
easat-10838	125	17	,	,	PUNCT
easat-10838	125	18	indicating	indicate	VERB
easat-10838	125	19	that	that	SCONJ
easat-10838	125	20	certain	certain	ADJ
easat-10838	125	21	dimensions	dimension	NOUN
easat-10838	125	22	of	of	ADP
easat-10838	125	23	diversity	diversity	NOUN
easat-10838	125	24	may	may	AUX
easat-10838	125	25	strengthen	strengthen	VERB
easat-10838	125	26	governance	governance	NOUN
easat-10838	125	27	practices	practice	NOUN
easat-10838	125	28	,	,	PUNCT
easat-10838	125	29	whereas	whereas	SCONJ
easat-10838	125	30	others	other	NOUN
easat-10838	125	31	might	might	AUX
easat-10838	125	32	introduce	introduce	VERB
easat-10838	125	33	conflicts	conflict	NOUN
easat-10838	125	34	that	that	PRON
easat-10838	125	35	adversely	adversely	ADV
easat-10838	125	36	affect	affect	VERB
easat-10838	125	37	decisions	decision	NOUN
easat-10838	125	38	regarding	regard	VERB
easat-10838	125	39	dividends	dividend	NOUN
easat-10838	125	40	.	.	PUNCT
easat-10838	126	1	this	this	DET
easat-10838	126	2	complexity	complexity	NOUN
easat-10838	126	3	highlights	highlight	VERB
easat-10838	126	4	the	the	DET
easat-10838	126	5	necessity	necessity	NOUN
easat-10838	126	6	for	for	ADP
easat-10838	126	7	additional	additional	ADJ
easat-10838	126	8	investigation	investigation	NOUN
easat-10838	126	9	to	to	PART
easat-10838	126	10	clarify	clarify	VERB
easat-10838	126	11	the	the	DET
easat-10838	126	12	particular	particular	ADJ
easat-10838	126	13	circumstances	circumstance	NOUN
easat-10838	126	14	in	in	ADP
easat-10838	126	15	which	which	PRON
easat-10838	126	16	board	board	NOUN
easat-10838	126	17	diversity	diversity	NOUN
easat-10838	126	18	impacts	impact	VERB
easat-10838	126	19	dividend	dividend	NOUN
easat-10838	126	20	policy	policy	NOUN
easat-10838	126	21	.	.	PUNCT
easat-10838	127	1	incentives	incentive	NOUN
easat-10838	127	2	for	for	ADP
easat-10838	127	3	management	management	NOUN
easat-10838	127	4	,	,	PUNCT
easat-10838	127	5	especially	especially	ADV
easat-10838	127	6	those	those	PRON
easat-10838	127	7	linked	link	VERB
easat-10838	127	8	to	to	ADP
easat-10838	127	9	compensation	compensation	NOUN
easat-10838	127	10	from	from	ADP
easat-10838	127	11	the	the	DET
easat-10838	127	12	board	board	NOUN
easat-10838	127	13	,	,	PUNCT
easat-10838	127	14	play	play	VERB
easat-10838	127	15	a	a	DET
easat-10838	127	16	crucial	crucial	ADJ
easat-10838	127	17	role	role	NOUN
easat-10838	127	18	in	in	ADP
easat-10838	127	19	influencing	influence	VERB
easat-10838	127	20	dividend	dividend	NOUN
easat-10838	127	21	policies	policy	NOUN
easat-10838	127	22	.	.	PUNCT
easat-10838	128	1	chen	chen	PROPN
easat-10838	128	2	et	et	PROPN
easat-10838	128	3	al	al	PROPN
easat-10838	128	4	.	.	PUNCT
easat-10838	129	1	[	[	X
easat-10838	129	2	36	36	NUM
easat-10838	129	3	]	]	PUNCT
easat-10838	129	4	identify	identify	VERB
easat-10838	129	5	a	a	DET
easat-10838	129	6	positive	positive	ADJ
easat-10838	129	7	correlation	correlation	NOUN
easat-10838	129	8	between	between	ADP
easat-10838	129	9	dividend	dividend	NOUN
easat-10838	129	10	payouts	payout	NOUN
easat-10838	129	11	and	and	CCONJ
easat-10838	129	12	the	the	DET
easat-10838	129	13	initial	initial	ADJ
easat-10838	129	14	compensation	compensation	NOUN
easat-10838	129	15	of	of	ADP
easat-10838	129	16	newly	newly	ADV
easat-10838	129	17	appointed	appoint	VERB
easat-10838	129	18	ceos	ceo	NOUN
easat-10838	129	19	,	,	PUNCT
easat-10838	129	20	indicating	indicate	VERB
easat-10838	129	21	that	that	SCONJ
easat-10838	129	22	companies	company	NOUN
easat-10838	129	23	might	might	AUX
easat-10838	129	24	employ	employ	VERB
easat-10838	129	25	dividend	dividend	NOUN
easat-10838	129	26	policies	policy	NOUN
easat-10838	129	27	as	as	ADP
easat-10838	129	28	a	a	DET
easat-10838	129	29	strategy	strategy	NOUN
easat-10838	129	30	to	to	PART
easat-10838	129	31	harmonize	harmonize	VERB
easat-10838	129	32	managerial	managerial	ADJ
easat-10838	129	33	incentives	incentive	NOUN
easat-10838	129	34	with	with	ADP
easat-10838	129	35	the	the	DET
easat-10838	129	36	interests	interest	NOUN
easat-10838	129	37	of	of	ADP
easat-10838	129	38	shareholders	shareholder	NOUN
easat-10838	129	39	.	.	PUNCT
easat-10838	130	1	the	the	DET
easat-10838	130	2	findings	finding	NOUN
easat-10838	130	3	of	of	ADP
easat-10838	130	4	ghosh	ghosh	PROPN
easat-10838	130	5	and	and	CCONJ
easat-10838	130	6	sirmans	sirman	NOUN
easat-10838	130	7	[	[	X
easat-10838	130	8	37	37	NUM
easat-10838	130	9	]	]	PUNCT
easat-10838	130	10	align	align	NOUN
easat-10838	130	11	with	with	ADP
easat-10838	130	12	this	this	DET
easat-10838	130	13	observation	observation	NOUN
easat-10838	130	14	,	,	PUNCT
easat-10838	130	15	revealing	reveal	VERB
easat-10838	130	16	a	a	DET
easat-10838	130	17	notable	notable	ADJ
easat-10838	130	18	positive	positive	ADJ
easat-10838	130	19	correlation	correlation	NOUN
easat-10838	130	20	between	between	ADP
easat-10838	130	21	board	board	NOUN
easat-10838	130	22	independence	independence	NOUN
easat-10838	130	23	and	and	CCONJ
easat-10838	130	24	dividend	dividend	NOUN
easat-10838	130	25	payouts	payout	NOUN
easat-10838	130	26	.	.	PUNCT
easat-10838	131	1	this	this	PRON
easat-10838	131	2	suggests	suggest	VERB
easat-10838	131	3	that	that	SCONJ
easat-10838	131	4	independent	independent	ADJ
easat-10838	131	5	directors	director	NOUN
easat-10838	131	6	may	may	AUX
easat-10838	131	7	promote	promote	VERB
easat-10838	131	8	policies	policy	NOUN
easat-10838	131	9	aimed	aim	VERB
easat-10838	131	10	at	at	ADP
easat-10838	131	11	increasing	increase	VERB
easat-10838	131	12	shareholder	shareholder	NOUN
easat-10838	131	13	value	value	NOUN
easat-10838	131	14	,	,	PUNCT
easat-10838	131	15	as	as	SCONJ
easat-10838	131	16	highlighted	highlight	VERB
easat-10838	131	17	in	in	ADP
easat-10838	131	18	their	their	PRON
easat-10838	131	19	research	research	NOUN
easat-10838	131	20	.	.	PUNCT
easat-10838	132	1	furthermore	furthermore	ADV
easat-10838	132	2	,	,	PUNCT
easat-10838	132	3	hu	hu	PROPN
easat-10838	132	4	and	and	CCONJ
easat-10838	132	5	kumar	kumar	PROPN
easat-10838	133	1	[	[	X
easat-10838	133	2	38	38	NUM
easat-10838	133	3	]	]	PUNCT
easat-10838	133	4	investigate	investigate	VERB
easat-10838	133	5	the	the	DET
easat-10838	133	6	connection	connection	NOUN
easat-10838	133	7	between	between	ADP
easat-10838	133	8	managerial	managerial	ADJ
easat-10838	133	9	entrenchment	entrenchment	NOUN
easat-10838	133	10	and	and	CCONJ
easat-10838	133	11	payout	payout	ADJ
easat-10838	133	12	policy	policy	NOUN
easat-10838	133	13	,	,	PUNCT
easat-10838	133	14	indicating	indicate	VERB
easat-10838	133	15	that	that	SCONJ
easat-10838	133	16	enhanced	enhance	VERB
easat-10838	133	17	corporate	corporate	ADJ
easat-10838	133	18	governance	governance	NOUN
easat-10838	133	19	mechanisms	mechanism	NOUN
easat-10838	133	20	may	may	AUX
easat-10838	133	21	result	result	VERB
easat-10838	133	22	in	in	ADP
easat-10838	133	23	more	more	ADV
easat-10838	133	24	advantageous	advantageous	ADJ
easat-10838	133	25	dividend	dividend	NOUN
easat-10838	133	26	policies	policy	NOUN
easat-10838	133	27	by	by	ADP
easat-10838	133	28	alleviating	alleviate	VERB
easat-10838	133	29	the	the	DET
easat-10838	133	30	risks	risk	NOUN
easat-10838	133	31	tied	tie	VERB
easat-10838	133	32	to	to	ADP
easat-10838	133	33	entrenched	entrenched	ADJ
easat-10838	133	34	management	management	NOUN
easat-10838	133	35	,	,	PUNCT
easat-10838	133	36	which	which	PRON
easat-10838	133	37	aligns	align	VERB
easat-10838	133	38	with	with	ADP
easat-10838	133	39	the	the	DET
easat-10838	133	40	broader	broad	ADJ
easat-10838	133	41	literature	literature	NOUN
easat-10838	133	42	that	that	PRON
easat-10838	133	43	posits	posit	VERB
easat-10838	133	44	effective	effective	ADJ
easat-10838	133	45	governance	governance	NOUN
easat-10838	133	46	structures	structure	NOUN
easat-10838	133	47	can	can	AUX
easat-10838	133	48	help	help	VERB
easat-10838	133	49	reduce	reduce	VERB
easat-10838	133	50	agency	agency	NOUN
easat-10838	133	51	conflicts	conflict	NOUN
easat-10838	133	52	,	,	PUNCT
easat-10838	133	53	thereby	thereby	ADV
easat-10838	133	54	facilitating	facilitate	VERB
easat-10838	133	55	more	more	ADV
easat-10838	133	56	optimal	optimal	ADJ
easat-10838	133	57	dividend	dividend	NOUN
easat-10838	133	58	decisions	decision	NOUN
easat-10838	133	59	.	.	PUNCT
easat-10838	134	1	the	the	DET
easat-10838	134	2	frequency	frequency	NOUN
easat-10838	134	3	of	of	ADP
easat-10838	134	4	board	board	NOUN
easat-10838	134	5	meetings	meeting	NOUN
easat-10838	134	6	represents	represent	VERB
easat-10838	134	7	a	a	DET
easat-10838	134	8	significant	significant	ADJ
easat-10838	134	9	factor	factor	NOUN
easat-10838	134	10	that	that	PRON
easat-10838	134	11	impacts	impact	VERB
easat-10838	134	12	dividend	dividend	NOUN
easat-10838	134	13	policy	policy	NOUN
easat-10838	134	14	.	.	PUNCT
easat-10838	135	1	hu	hu	PROPN
easat-10838	135	2	and	and	CCONJ
easat-10838	135	3	richman	richman	PROPN
easat-10838	136	1	[	[	X
easat-10838	136	2	39	39	NUM
easat-10838	136	3	]	]	PUNCT
easat-10838	136	4	explore	explore	VERB
easat-10838	136	5	the	the	DET
easat-10838	136	6	connection	connection	NOUN
easat-10838	136	7	between	between	ADP
easat-10838	136	8	the	the	DET
easat-10838	136	9	frequency	frequency	NOUN
easat-10838	136	10	of	of	ADP
easat-10838	136	11	board	board	NOUN
easat-10838	136	12	monitoring	monitoring	NOUN
easat-10838	136	13	activities	activity	NOUN
easat-10838	136	14	and	and	CCONJ
easat-10838	136	15	the	the	DET
easat-10838	136	16	policies	policy	NOUN
easat-10838	136	17	surrounding	surround	VERB
easat-10838	136	18	dividend	dividend	NOUN
easat-10838	136	19	payouts	payout	NOUN
easat-10838	136	20	.	.	PUNCT
easat-10838	137	1	their	their	PRON
easat-10838	137	2	findings	finding	NOUN
easat-10838	137	3	suggest	suggest	VERB
easat-10838	137	4	that	that	SCONJ
easat-10838	137	5	more	more	ADV
easat-10838	137	6	frequent	frequent	ADJ
easat-10838	137	7	meetings	meeting	NOUN
easat-10838	137	8	correlate	correlate	VERB
easat-10838	137	9	with	with	ADP
easat-10838	137	10	better	well	ADJ
easat-10838	137	11	governance	governance	NOUN
easat-10838	137	12	practices	practice	NOUN
easat-10838	137	13	,	,	PUNCT
easat-10838	137	14	which	which	PRON
easat-10838	137	15	in	in	ADP
easat-10838	137	16	turn	turn	NOUN
easat-10838	137	17	positively	positively	ADV
easat-10838	137	18	affect	affect	VERB
easat-10838	137	19	dividend	dividend	NOUN
easat-10838	137	20	decisions	decision	NOUN
easat-10838	137	21	.	.	PUNCT
easat-10838	138	1	this	this	PRON
easat-10838	138	2	is	be	AUX
easat-10838	138	3	echoed	echo	VERB
easat-10838	138	4	by	by	ADP
easat-10838	138	5	shamsabadi	shamsabadi	PROPN
easat-10838	138	6	et	et	PROPN
easat-10838	138	7	al	al	PROPN
easat-10838	138	8	.	.	PUNCT
easat-10838	139	1	[	[	X
easat-10838	139	2	40	40	NUM
easat-10838	139	3	]	]	PUNCT
easat-10838	139	4	,	,	PUNCT
easat-10838	139	5	who	who	PRON
easat-10838	139	6	find	find	VERB
easat-10838	139	7	a	a	DET
easat-10838	139	8	positive	positive	ADJ
easat-10838	139	9	relationship	relationship	NOUN
easat-10838	139	10	between	between	ADP
easat-10838	139	11	board	board	NOUN
easat-10838	139	12	meeting	meeting	NOUN
easat-10838	139	13	frequency	frequency	NOUN
easat-10838	139	14	,	,	PUNCT
easat-10838	139	15	corporate	corporate	ADJ
easat-10838	139	16	governance	governance	NOUN
easat-10838	139	17	,	,	PUNCT
easat-10838	139	18	and	and	CCONJ
easat-10838	139	19	dividend	dividend	NOUN
easat-10838	139	20	policies	policy	NOUN
easat-10838	139	21	reinforce	reinforce	VERB
easat-10838	139	22	the	the	DET
easat-10838	139	23	idea	idea	NOUN
easat-10838	139	24	that	that	SCONJ
easat-10838	139	25	active	active	ADJ
easat-10838	139	26	boards	board	NOUN
easat-10838	139	27	are	be	AUX
easat-10838	139	28	crucial	crucial	ADJ
easat-10838	139	29	for	for	ADP
easat-10838	139	30	effective	effective	ADJ
easat-10838	139	31	governance	governance	NOUN
easat-10838	139	32	.	.	PUNCT
easat-10838	140	1	furthermore	furthermore	ADV
easat-10838	140	2	,	,	PUNCT
easat-10838	140	3	ofori‐sasu	ofori‐sasu	VERB
easat-10838	140	4	et	et	PROPN
easat-10838	140	5	al	al	PROPN
easat-10838	140	6	.	.	PUNCT
easat-10838	141	1	[	[	X
easat-10838	141	2	41	41	NUM
easat-10838	141	3	]	]	PUNCT
easat-10838	141	4	underscore	underscore	VERB
easat-10838	141	5	the	the	DET
easat-10838	141	6	pivotal	pivotal	ADJ
easat-10838	141	7	function	function	NOUN
easat-10838	141	8	of	of	ADP
easat-10838	141	9	the	the	DET
easat-10838	141	10	board	board	NOUN
easat-10838	141	11	of	of	ADP
easat-10838	141	12	directors	director	NOUN
easat-10838	141	13	in	in	ADP
easat-10838	141	14	steering	steer	VERB
easat-10838	141	15	dividend	dividend	NOUN
easat-10838	141	16	policies	policy	NOUN
easat-10838	141	17	aimed	aim	VERB
easat-10838	141	18	at	at	ADP
easat-10838	141	19	maximizing	maximize	VERB
easat-10838	141	20	shareholder	shareholder	NOUN
easat-10838	141	21	wealth	wealth	NOUN
easat-10838	141	22	.	.	PUNCT
easat-10838	142	1	they	they	PRON
easat-10838	142	2	stress	stress	VERB
easat-10838	142	3	that	that	SCONJ
easat-10838	142	4	the	the	DET
easat-10838	142	5	intricacies	intricacy	NOUN
easat-10838	142	6	of	of	ADP
easat-10838	142	7	board	board	NOUN
easat-10838	142	8	structure	structure	NOUN
easat-10838	142	9	play	play	VERB
easat-10838	142	10	a	a	DET
easat-10838	142	11	crucial	crucial	ADJ
easat-10838	142	12	role	role	NOUN
easat-10838	142	13	in	in	ADP
easat-10838	142	14	informing	inform	VERB
easat-10838	142	15	these	these	DET
easat-10838	142	16	financial	financial	ADJ
easat-10838	142	17	choices	choice	NOUN
easat-10838	142	18	,	,	PUNCT
easat-10838	142	19	which	which	PRON
easat-10838	142	20	highlights	highlight	VERB
easat-10838	142	21	the	the	DET
easat-10838	142	22	significance	significance	NOUN
easat-10838	142	23	of	of	ADP
easat-10838	142	24	both	both	CCONJ
easat-10838	142	25	the	the	DET
easat-10838	142	26	board	board	NOUN
easat-10838	142	27	's	's	PART
easat-10838	142	28	composition	composition	NOUN
easat-10838	142	29	and	and	CCONJ
easat-10838	142	30	its	its	PRON
easat-10838	142	31	operational	operational	ADJ
easat-10838	142	32	dynamics	dynamic	NOUN
easat-10838	142	33	in	in	ADP
easat-10838	142	34	shaping	shape	VERB
easat-10838	142	35	dividend	dividend	NOUN
easat-10838	142	36	strategies	strategy	NOUN
easat-10838	142	37	.	.	PUNCT
easat-10838	143	1	existing	exist	VERB
easat-10838	143	2	body	body	NOUN
easat-10838	143	3	of	of	ADP
easat-10838	143	4	research	research	NOUN
easat-10838	143	5	reveals	reveal	VERB
easat-10838	143	6	a	a	DET
easat-10838	143	7	nuanced	nuanced	ADJ
easat-10838	143	8	relationship	relationship	NOUN
easat-10838	143	9	among	among	ADP
easat-10838	143	10	board	board	NOUN
easat-10838	143	11	compensation	compensation	NOUN
easat-10838	143	12	,	,	PUNCT
easat-10838	143	13	governance	governance	NOUN
easat-10838	143	14	frameworks	framework	NOUN
easat-10838	143	15	,	,	PUNCT
easat-10838	143	16	and	and	CCONJ
easat-10838	143	17	dividend	dividend	NOUN
easat-10838	143	18	strategies	strategy	NOUN
easat-10838	143	19	.	.	PUNCT
easat-10838	144	1	the	the	DET
easat-10838	144	2	composition	composition	NOUN
easat-10838	144	3	of	of	ADP
easat-10838	144	4	the	the	DET
easat-10838	144	5	board	board	NOUN
easat-10838	144	6	,	,	PUNCT
easat-10838	144	7	the	the	DET
easat-10838	144	8	level	level	NOUN
easat-10838	144	9	of	of	ADP
easat-10838	144	10	diversity	diversity	NOUN
easat-10838	144	11	present	present	ADJ
easat-10838	144	12	,	,	PUNCT
easat-10838	144	13	the	the	DET
easat-10838	144	14	frequency	frequency	NOUN
easat-10838	144	15	of	of	ADP
easat-10838	144	16	meetings	meeting	NOUN
easat-10838	144	17	,	,	PUNCT
easat-10838	144	18	and	and	CCONJ
easat-10838	144	19	the	the	DET
easat-10838	144	20	incentives	incentive	NOUN
easat-10838	144	21	provided	provide	VERB
easat-10838	144	22	to	to	ADP
easat-10838	144	23	management	management	NOUN
easat-10838	144	24	play	play	VERB
easat-10838	144	25	crucial	crucial	ADJ
easat-10838	144	26	roles	role	NOUN
easat-10838	144	27	in	in	ADP
easat-10838	144	28	shaping	shape	VERB
easat-10838	144	29	decisions	decision	NOUN
easat-10838	144	30	regarding	regard	VERB
easat-10838	144	31	dividend	dividend	NOUN
easat-10838	144	32	payouts	payout	NOUN
easat-10838	144	33	.	.	PUNCT
easat-10838	145	1	some	some	DET
easat-10838	145	2	research	research	NOUN
easat-10838	145	3	indicates	indicate	VERB
easat-10838	145	4	that	that	SCONJ
easat-10838	145	5	independent	independent	ADJ
easat-10838	145	6	and	and	CCONJ
easat-10838	145	7	diverse	diverse	ADJ
easat-10838	145	8	boards	board	NOUN
easat-10838	145	9	can	can	AUX
easat-10838	145	10	lead	lead	VERB
easat-10838	145	11	to	to	ADP
easat-10838	145	12	increased	increase	VERB
easat-10838	145	13	dividend	dividend	NOUN
easat-10838	145	14	payouts	payout	NOUN
easat-10838	145	15	,	,	PUNCT
easat-10838	145	16	while	while	SCONJ
easat-10838	145	17	other	other	ADJ
easat-10838	145	18	studies	study	NOUN
easat-10838	145	19	suggest	suggest	VERB
easat-10838	145	20	that	that	SCONJ
easat-10838	145	21	specific	specific	ADJ
easat-10838	145	22	elements	element	NOUN
easat-10838	145	23	of	of	ADP
easat-10838	145	24	diversity	diversity	NOUN
easat-10838	145	25	might	might	AUX
easat-10838	145	26	complicate	complicate	VERB
easat-10838	145	27	the	the	DET
easat-10838	145	28	decision	decision	NOUN
easat-10838	145	29	-	-	PUNCT
easat-10838	145	30	making	make	VERB
easat-10838	145	31	process	process	NOUN
easat-10838	145	32	.	.	PUNCT
easat-10838	146	1	a	a	DET
easat-10838	146	2	well	well	ADV
easat-10838	146	3	-	-	PUNCT
easat-10838	146	4	organized	organize	VERB
easat-10838	146	5	board	board	NOUN
easat-10838	146	6	that	that	PRON
easat-10838	146	7	actively	actively	ADV
easat-10838	146	8	participates	participate	VERB
easat-10838	146	9	in	in	ADP
easat-10838	146	10	governance	governance	NOUN
easat-10838	146	11	is	be	AUX
easat-10838	146	12	inclined	incline	VERB
easat-10838	146	13	to	to	PART
easat-10838	146	14	synchronize	synchronize	VERB
easat-10838	146	15	its	its	PRON
easat-10838	146	16	dividend	dividend	NOUN
easat-10838	146	17	policies	policy	NOUN
easat-10838	146	18	with	with	ADP
easat-10838	146	19	the	the	DET
easat-10838	146	20	interests	interest	NOUN
easat-10838	146	21	of	of	ADP
easat-10838	146	22	shareholders	shareholder	NOUN
easat-10838	146	23	,	,	PUNCT
easat-10838	146	24	ultimately	ultimately	ADV
easat-10838	146	25	contributing	contribute	VERB
easat-10838	146	26	to	to	ADP
easat-10838	146	27	an	an	DET
easat-10838	146	28	increase	increase	NOUN
easat-10838	146	29	in	in	ADP
easat-10838	146	30	the	the	DET
easat-10838	146	31	overall	overall	ADJ
easat-10838	146	32	value	value	NOUN
easat-10838	146	33	of	of	ADP
easat-10838	146	34	the	the	DET
easat-10838	146	35	firm	firm	NOUN
easat-10838	146	36	.	.	PUNCT
easat-10838	147	1	future	future	ADJ
easat-10838	147	2	research	research	NOUN
easat-10838	147	3	should	should	AUX
easat-10838	147	4	continue	continue	VERB
easat-10838	147	5	to	to	PART
easat-10838	147	6	explore	explore	VERB
easat-10838	147	7	these	these	DET
easat-10838	147	8	dynamics	dynamic	NOUN
easat-10838	147	9	,	,	PUNCT
easat-10838	147	10	particularly	particularly	ADV
easat-10838	147	11	in	in	ADP
easat-10838	147	12	varying	vary	VERB
easat-10838	147	13	contexts	context	NOUN
easat-10838	147	14	and	and	CCONJ
easat-10838	147	15	across	across	ADP
easat-10838	147	16	different	different	ADJ
easat-10838	147	17	industries	industry	NOUN
easat-10838	147	18	,	,	PUNCT
easat-10838	147	19	to	to	PART
easat-10838	147	20	provide	provide	VERB
easat-10838	147	21	a	a	DET
easat-10838	147	22	more	more	ADV
easat-10838	147	23	nuanced	nuanced	ADJ
easat-10838	147	24	understanding	understanding	NOUN
easat-10838	147	25	of	of	ADP
easat-10838	147	26	how	how	SCONJ
easat-10838	147	27	board	board	NOUN
easat-10838	147	28	characteristics	characteristic	NOUN
easat-10838	147	29	influence	influence	NOUN
easat-10838	147	30	dividend	dividend	NOUN
easat-10838	147	31	policy	policy	NOUN
easat-10838	147	32	.	.	PUNCT
easat-10838	148	1	h1	h1	PROPN
easat-10838	148	2	:	:	PUNCT
easat-10838	148	3	there	there	PRON
easat-10838	148	4	is	be	VERB
easat-10838	148	5	a	a	DET
easat-10838	148	6	positive	positive	ADJ
easat-10838	148	7	association	association	NOUN
easat-10838	148	8	between	between	ADP
easat-10838	148	9	board	board	NOUN
easat-10838	148	10	compensation	compensation	NOUN
easat-10838	148	11	and	and	CCONJ
easat-10838	148	12	dividend	dividend	NOUN
easat-10838	148	13	policy	policy	NOUN
easat-10838	148	14	.	.	PUNCT
easat-10838	149	1	(	(	PUNCT
easat-10838	149	2	rationale	rationale	NOUN
easat-10838	149	3	:	:	PUNCT
easat-10838	149	4	higher	high	ADJ
easat-10838	149	5	board	board	NOUN
easat-10838	149	6	compensation	compensation	PROPN
easat-10838	149	7	,	,	PUNCT
easat-10838	149	8	when	when	SCONJ
easat-10838	149	9	structured	structure	VERB
easat-10838	149	10	effectively	effectively	ADV
easat-10838	149	11	,	,	PUNCT
easat-10838	149	12	aligns	align	VERB
easat-10838	149	13	executive	executive	ADJ
easat-10838	149	14	interests	interest	NOUN
easat-10838	149	15	with	with	ADP
easat-10838	149	16	those	those	PRON
easat-10838	149	17	of	of	ADP
easat-10838	149	18	shareholders	shareholder	NOUN
easat-10838	149	19	,	,	PUNCT
easat-10838	149	20	increasing	increase	VERB
easat-10838	149	21	the	the	DET
easat-10838	149	22	propensity	propensity	NOUN
easat-10838	149	23	to	to	PART
easat-10838	149	24	distribute	distribute	VERB
easat-10838	149	25	dividends	dividend	NOUN
easat-10838	149	26	to	to	PART
easat-10838	149	27	mitigate	mitigate	VERB
easat-10838	149	28	agency	agency	NOUN
easat-10838	149	29	concerns	concern	NOUN
easat-10838	149	30	.	.	PUNCT
easat-10838	149	31	)	)	PUNCT
easat-10838	150	1	2.3	2.3	NUM
easat-10838	150	2	.	.	PUNCT
easat-10838	151	1	independent	independent	ADJ
easat-10838	151	2	audit	audit	PROPN
easat-10838	151	3	committee	committee	NOUN
easat-10838	151	4	and	and	CCONJ
easat-10838	151	5	dividend	dividend	NOUN
easat-10838	151	6	policy	policy	NOUN
easat-10838	151	7	the	the	DET
easat-10838	151	8	audit	audit	NOUN
easat-10838	151	9	committee	committee	NOUN
easat-10838	151	10	(	(	PUNCT
easat-10838	151	11	ac	ac	PROPN
easat-10838	151	12	)	)	PUNCT
easat-10838	151	13	plays	play	VERB
easat-10838	151	14	a	a	DET
easat-10838	151	15	crucial	crucial	ADJ
easat-10838	151	16	role	role	NOUN
easat-10838	151	17	in	in	ADP
easat-10838	151	18	assisting	assisting	NOUN
easat-10838	151	19	boards	board	NOUN
easat-10838	151	20	of	of	ADP
easat-10838	151	21	directors	director	NOUN
easat-10838	151	22	by	by	ADP
easat-10838	151	23	ensuring	ensure	VERB
easat-10838	151	24	the	the	DET
easat-10838	151	25	provision	provision	NOUN
easat-10838	151	26	of	of	ADP
easat-10838	151	27	accurate	accurate	ADJ
easat-10838	151	28	,	,	PUNCT
easat-10838	151	29	relevant	relevant	ADJ
easat-10838	151	30	,	,	PUNCT
easat-10838	151	31	timely	timely	ADJ
easat-10838	151	32	,	,	PUNCT
easat-10838	151	33	and	and	CCONJ
easat-10838	151	34	sufficient	sufficient	ADJ
easat-10838	151	35	information	information	NOUN
easat-10838	151	36	necessary	necessary	ADJ
easat-10838	151	37	for	for	SCONJ
easat-10838	151	38	stakeholders	stakeholder	NOUN
easat-10838	151	39	to	to	PART
easat-10838	151	40	evaluate	evaluate	VERB
easat-10838	151	41	management	management	NOUN
easat-10838	151	42	performance	performance	NOUN
easat-10838	151	43	and	and	CCONJ
easat-10838	151	44	make	make	VERB
easat-10838	151	45	informed	informed	ADJ
easat-10838	151	46	decisions	decision	NOUN
easat-10838	151	47	regarding	regard	VERB
easat-10838	151	48	financial	financial	ADJ
easat-10838	151	49	reporting	reporting	NOUN
easat-10838	151	50	[	[	X
easat-10838	151	51	42	42	NUM
easat-10838	151	52	,	,	PUNCT
easat-10838	151	53	43	43	NUM
easat-10838	151	54	]	]	PUNCT
easat-10838	151	55	.	.	PUNCT
easat-10838	152	1	effective	effective	ADJ
easat-10838	152	2	accounting	accounting	NOUN
easat-10838	152	3	practices	practice	NOUN
easat-10838	152	4	not	not	PART
easat-10838	152	5	only	only	ADV
easat-10838	152	6	enhance	enhance	VERB
easat-10838	152	7	the	the	DET
easat-10838	152	8	quality	quality	NOUN
easat-10838	152	9	of	of	ADP
easat-10838	152	10	financial	financial	ADJ
easat-10838	152	11	reports	report	NOUN
easat-10838	152	12	but	but	CCONJ
easat-10838	152	13	also	also	ADV
easat-10838	152	14	influence	influence	NOUN
easat-10838	152	15	management	management	NOUN
easat-10838	152	16	's	's	PART
easat-10838	152	17	decision	decision	NOUN
easat-10838	152	18	-	-	PUNCT
easat-10838	152	19	making	make	VERB
easat-10838	152	20	processes	process	NOUN
easat-10838	152	21	,	,	PUNCT
easat-10838	152	22	particularly	particularly	ADV
easat-10838	152	23	concerning	concern	VERB
easat-10838	152	24	non	non	ADJ
easat-10838	152	25	-	-	ADJ
easat-10838	152	26	financial	financial	ADJ
easat-10838	152	27	disclosures	disclosure	NOUN
easat-10838	152	28	.	.	PUNCT
easat-10838	153	1	this	this	PRON
easat-10838	153	2	,	,	PUNCT
easat-10838	153	3	in	in	ADP
easat-10838	153	4	turn	turn	NOUN
easat-10838	153	5	,	,	PUNCT
easat-10838	153	6	helps	help	VERB
easat-10838	153	7	to	to	ADP
easat-10838	153	8	230	230	NUM
easat-10838	153	9	edelweiss	edelweiss	PROPN
easat-10838	153	10	applied	apply	VERB
easat-10838	153	11	science	science	NOUN
easat-10838	153	12	and	and	CCONJ
easat-10838	153	13	technology	technology	NOUN
easat-10838	153	14	issn	issn	PROPN
easat-10838	153	15	:	:	PUNCT
easat-10838	153	16	2576	2576	NUM
easat-10838	153	17	-	-	SYM
easat-10838	153	18	8484	8484	NUM
easat-10838	153	19	vol	vol	NOUN
easat-10838	153	20	.	.	PROPN
easat-10838	154	1	9	9	NUM
easat-10838	154	2	,	,	PUNCT
easat-10838	154	3	no	no	INTJ
easat-10838	154	4	.	.	NOUN
easat-10838	154	5	11	11	NUM
easat-10838	154	6	:	:	PUNCT
easat-10838	154	7	225	225	NUM
easat-10838	154	8	-	-	SYM
easat-10838	154	9	248	248	NUM
easat-10838	154	10	,	,	PUNCT
easat-10838	154	11	2025	2025	NUM
easat-10838	154	12	doi	doi	NOUN
easat-10838	154	13	:	:	PUNCT
easat-10838	154	14	10.55214/2576	10.55214/2576	NUM
easat-10838	154	15	-	-	PUNCT
easat-10838	154	16	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	154	17	©	©	PROPN
easat-10838	154	18	2025	2025	NUM
easat-10838	154	19	by	by	ADP
easat-10838	154	20	the	the	DET
easat-10838	154	21	authors	author	NOUN
easat-10838	154	22	;	;	PUNCT
easat-10838	154	23	licensee	licensee	PROPN
easat-10838	154	24	learning	learn	VERB
easat-10838	154	25	gate	gate	NOUN
easat-10838	154	26	mitigate	mitigate	VERB
easat-10838	154	27	information	information	NOUN
easat-10838	154	28	asymmetry	asymmetry	NOUN
easat-10838	154	29	between	between	ADP
easat-10838	154	30	management	management	NOUN
easat-10838	154	31	and	and	CCONJ
easat-10838	154	32	stakeholders	stakeholder	NOUN
easat-10838	154	33	,	,	PUNCT
easat-10838	154	34	including	include	VERB
easat-10838	154	35	shareholders	shareholder	NOUN
easat-10838	154	36	[	[	X
easat-10838	154	37	44	44	NUM
easat-10838	154	38	,	,	PUNCT
easat-10838	154	39	45	45	NUM
easat-10838	154	40	]	]	PUNCT
easat-10838	154	41	.	.	PUNCT
easat-10838	155	1	consequently	consequently	ADV
easat-10838	155	2	,	,	PUNCT
easat-10838	155	3	the	the	DET
easat-10838	155	4	ac	ac	PROPN
easat-10838	155	5	serves	serve	VERB
easat-10838	155	6	as	as	ADP
easat-10838	155	7	a	a	DET
easat-10838	155	8	vital	vital	ADJ
easat-10838	155	9	monitoring	monitoring	NOUN
easat-10838	155	10	and	and	CCONJ
easat-10838	155	11	control	control	NOUN
easat-10838	155	12	mechanism	mechanism	NOUN
easat-10838	155	13	designed	design	VERB
easat-10838	155	14	to	to	PART
easat-10838	155	15	safeguard	safeguard	VERB
easat-10838	155	16	shareholder	shareholder	NOUN
easat-10838	155	17	interests	interest	NOUN
easat-10838	155	18	by	by	ADP
easat-10838	155	19	overseeing	oversee	VERB
easat-10838	155	20	the	the	DET
easat-10838	155	21	financial	financial	ADJ
easat-10838	155	22	reporting	reporting	NOUN
easat-10838	155	23	process	process	NOUN
easat-10838	155	24	,	,	PUNCT
easat-10838	155	25	reviewing	review	VERB
easat-10838	155	26	financial	financial	ADJ
easat-10838	155	27	statements	statement	NOUN
easat-10838	155	28	,	,	PUNCT
easat-10838	155	29	managing	manage	VERB
easat-10838	155	30	internal	internal	ADJ
easat-10838	155	31	controls	control	NOUN
easat-10838	155	32	,	,	PUNCT
easat-10838	155	33	and	and	CCONJ
easat-10838	155	34	,	,	PUNCT
easat-10838	155	35	more	more	ADV
easat-10838	155	36	recently	recently	ADV
easat-10838	155	37	,	,	PUNCT
easat-10838	155	38	addressing	address	VERB
easat-10838	155	39	risk	risk	NOUN
easat-10838	155	40	management	management	NOUN
easat-10838	155	41	practices	practice	NOUN
easat-10838	155	42	[	[	X
easat-10838	155	43	46	46	NUM
easat-10838	155	44	]	]	PUNCT
easat-10838	155	45	one	one	NUM
easat-10838	155	46	of	of	ADP
easat-10838	155	47	the	the	DET
easat-10838	155	48	primary	primary	ADJ
easat-10838	155	49	characteristics	characteristic	NOUN
easat-10838	155	50	that	that	PRON
easat-10838	155	51	significantly	significantly	ADV
easat-10838	155	52	enhances	enhance	VERB
easat-10838	155	53	the	the	DET
easat-10838	155	54	ac	ac	PROPN
easat-10838	155	55	's	's	PART
easat-10838	155	56	ability	ability	NOUN
easat-10838	155	57	to	to	PART
easat-10838	155	58	supervise	supervise	VERB
easat-10838	155	59	and	and	CCONJ
easat-10838	155	60	monitor	monitor	VERB
easat-10838	155	61	is	be	AUX
easat-10838	155	62	its	its	PRON
easat-10838	155	63	independence	independence	NOUN
easat-10838	155	64	.	.	PUNCT
easat-10838	156	1	the	the	DET
easat-10838	156	2	demand	demand	NOUN
easat-10838	156	3	for	for	ADP
easat-10838	156	4	independence	independence	NOUN
easat-10838	156	5	is	be	AUX
easat-10838	156	6	rooted	root	VERB
easat-10838	156	7	in	in	ADP
easat-10838	156	8	the	the	DET
easat-10838	156	9	necessity	necessity	NOUN
easat-10838	156	10	to	to	PART
easat-10838	156	11	address	address	VERB
easat-10838	156	12	asymmetric	asymmetric	ADJ
easat-10838	156	13	information	information	NOUN
easat-10838	156	14	and	and	CCONJ
easat-10838	156	15	conflicts	conflict	NOUN
easat-10838	156	16	of	of	ADP
easat-10838	156	17	interest	interest	NOUN
easat-10838	156	18	that	that	PRON
easat-10838	156	19	may	may	AUX
easat-10838	156	20	arise	arise	VERB
easat-10838	156	21	between	between	ADP
easat-10838	156	22	management	management	NOUN
easat-10838	156	23	and	and	CCONJ
easat-10838	156	24	stakeholders	stakeholder	NOUN
easat-10838	156	25	,	,	PUNCT
easat-10838	156	26	particularly	particularly	ADV
easat-10838	156	27	shareholders	shareholder	NOUN
easat-10838	157	1	[	[	X
easat-10838	157	2	47	47	NUM
easat-10838	157	3	]	]	PUNCT
easat-10838	157	4	.	.	PUNCT
easat-10838	158	1	independent	independent	ADJ
easat-10838	158	2	directors	director	NOUN
easat-10838	158	3	are	be	AUX
easat-10838	158	4	better	well	ADV
easat-10838	158	5	positioned	position	VERB
easat-10838	158	6	to	to	PART
easat-10838	158	7	mitigate	mitigate	VERB
easat-10838	158	8	agency	agency	NOUN
easat-10838	158	9	costs	cost	NOUN
easat-10838	158	10	associated	associate	VERB
easat-10838	158	11	with	with	ADP
easat-10838	158	12	financial	financial	ADJ
easat-10838	158	13	statements	statement	NOUN
easat-10838	158	14	prepared	prepare	VERB
easat-10838	158	15	by	by	ADP
easat-10838	158	16	management	management	NOUN
easat-10838	158	17	,	,	PUNCT
easat-10838	158	18	as	as	SCONJ
easat-10838	158	19	they	they	PRON
easat-10838	158	20	can	can	AUX
easat-10838	158	21	provide	provide	VERB
easat-10838	158	22	unbiased	unbiased	ADJ
easat-10838	158	23	oversight	oversight	NOUN
easat-10838	158	24	.	.	PUNCT
easat-10838	159	1	kusnadi	kusnadi	NOUN
easat-10838	159	2	et	et	PROPN
easat-10838	159	3	al	al	PROPN
easat-10838	159	4	.	.	PUNCT
easat-10838	160	1	[	[	X
easat-10838	160	2	48	48	NUM
easat-10838	160	3	]	]	PUNCT
easat-10838	160	4	independence	independence	NOUN
easat-10838	160	5	of	of	ADP
easat-10838	160	6	the	the	DET
easat-10838	160	7	audit	audit	NOUN
easat-10838	160	8	committee	committee	NOUN
easat-10838	160	9	(	(	PUNCT
easat-10838	160	10	ac	ac	PROPN
easat-10838	160	11	)	)	PUNCT
easat-10838	160	12	is	be	AUX
easat-10838	160	13	fundamental	fundamental	ADJ
easat-10838	160	14	to	to	PART
easat-10838	160	15	positively	positively	ADV
easat-10838	160	16	influencing	influence	VERB
easat-10838	160	17	the	the	DET
easat-10838	160	18	financial	financial	ADJ
easat-10838	160	19	statement	statement	NOUN
easat-10838	160	20	preparation	preparation	NOUN
easat-10838	160	21	process	process	NOUN
easat-10838	160	22	,	,	PUNCT
easat-10838	160	23	thereby	thereby	ADV
easat-10838	160	24	enhancing	enhance	VERB
easat-10838	160	25	the	the	DET
easat-10838	160	26	credibility	credibility	NOUN
easat-10838	160	27	of	of	ADP
easat-10838	160	28	reported	report	VERB
easat-10838	160	29	financial	financial	ADJ
easat-10838	160	30	information	information	NOUN
easat-10838	160	31	.	.	PUNCT
easat-10838	161	1	the	the	DET
easat-10838	161	2	effectiveness	effectiveness	NOUN
easat-10838	161	3	of	of	ADP
easat-10838	161	4	an	an	DET
easat-10838	161	5	ac	ac	PROPN
easat-10838	161	6	is	be	AUX
easat-10838	161	7	further	far	ADV
easat-10838	161	8	bolstered	bolster	VERB
easat-10838	161	9	by	by	ADP
easat-10838	161	10	its	its	PRON
easat-10838	161	11	size	size	NOUN
easat-10838	161	12	and	and	CCONJ
easat-10838	161	13	the	the	DET
easat-10838	161	14	professional	professional	ADJ
easat-10838	161	15	expertise	expertise	NOUN
easat-10838	161	16	of	of	ADP
easat-10838	161	17	its	its	PRON
easat-10838	161	18	members	member	NOUN
easat-10838	161	19	.	.	PUNCT
easat-10838	162	1	studies	study	NOUN
easat-10838	162	2	demonstrate	demonstrate	VERB
easat-10838	162	3	that	that	SCONJ
easat-10838	162	4	larger	large	ADJ
easat-10838	162	5	acs	ac	NOUN
easat-10838	162	6	,	,	PUNCT
easat-10838	162	7	which	which	PRON
easat-10838	162	8	include	include	VERB
easat-10838	162	9	members	member	NOUN
easat-10838	162	10	with	with	ADP
easat-10838	162	11	diverse	diverse	ADJ
easat-10838	162	12	professional	professional	ADJ
easat-10838	162	13	backgrounds	background	NOUN
easat-10838	162	14	,	,	PUNCT
easat-10838	162	15	are	be	AUX
easat-10838	162	16	more	more	ADV
easat-10838	162	17	effective	effective	ADJ
easat-10838	162	18	in	in	ADP
easat-10838	162	19	monitoring	monitor	VERB
easat-10838	162	20	financial	financial	ADJ
easat-10838	162	21	reporting	reporting	NOUN
easat-10838	162	22	practices	practice	NOUN
easat-10838	162	23	[	[	X
easat-10838	162	24	49	49	NUM
easat-10838	162	25	]	]	PUNCT
easat-10838	162	26	.	.	PUNCT
easat-10838	163	1	this	this	PRON
easat-10838	163	2	is	be	AUX
easat-10838	163	3	echoed	echo	VERB
easat-10838	163	4	by	by	ADP
easat-10838	163	5	research	research	NOUN
easat-10838	163	6	that	that	PRON
easat-10838	163	7	found	find	VERB
easat-10838	163	8	firms	firm	NOUN
easat-10838	163	9	with	with	ADP
easat-10838	163	10	robust	robust	ADJ
easat-10838	163	11	board	board	NOUN
easat-10838	163	12	and	and	CCONJ
easat-10838	163	13	ac	ac	PROPN
easat-10838	163	14	structures	structure	NOUN
easat-10838	163	15	are	be	AUX
easat-10838	163	16	more	more	ADV
easat-10838	163	17	likely	likely	ADJ
easat-10838	163	18	to	to	PART
easat-10838	163	19	produce	produce	VERB
easat-10838	163	20	accurate	accurate	ADJ
easat-10838	163	21	forecasts	forecast	NOUN
easat-10838	163	22	that	that	SCONJ
easat-10838	163	23	positively	positively	ADV
easat-10838	163	24	influence	influence	VERB
easat-10838	163	25	market	market	NOUN
easat-10838	163	26	responses	response	NOUN
easat-10838	163	27	[	[	X
easat-10838	163	28	50	50	NUM
easat-10838	163	29	]	]	PUNCT
easat-10838	163	30	.	.	PUNCT
easat-10838	164	1	additionally	additionally	ADV
easat-10838	164	2	,	,	PUNCT
easat-10838	164	3	the	the	DET
easat-10838	164	4	appointment	appointment	NOUN
easat-10838	164	5	of	of	ADP
easat-10838	164	6	outside	outside	ADJ
easat-10838	164	7	directors	director	NOUN
easat-10838	164	8	to	to	ADP
easat-10838	164	9	acs	acs	PROPN
easat-10838	164	10	has	have	AUX
easat-10838	164	11	been	be	AUX
easat-10838	164	12	associated	associate	VERB
easat-10838	164	13	with	with	ADP
easat-10838	164	14	significant	significant	ADJ
easat-10838	164	15	positive	positive	ADJ
easat-10838	164	16	stock	stock	NOUN
easat-10838	164	17	returns	return	NOUN
easat-10838	164	18	for	for	ADP
easat-10838	164	19	the	the	DET
easat-10838	164	20	companies	company	NOUN
easat-10838	164	21	involved	involve	VERB
easat-10838	164	22	,	,	PUNCT
easat-10838	164	23	underscoring	underscore	VERB
easat-10838	164	24	the	the	DET
easat-10838	164	25	market	market	NOUN
easat-10838	164	26	's	's	PART
easat-10838	164	27	recognition	recognition	NOUN
easat-10838	164	28	of	of	ADP
easat-10838	164	29	the	the	DET
easat-10838	164	30	value	value	NOUN
easat-10838	164	31	added	add	VERB
easat-10838	164	32	by	by	ADP
easat-10838	164	33	independent	independent	ADJ
easat-10838	164	34	oversight	oversight	NOUN
easat-10838	164	35	[	[	X
easat-10838	164	36	51	51	NUM
easat-10838	164	37	]	]	PUNCT
easat-10838	164	38	.	.	PUNCT
easat-10838	165	1	furthermore	furthermore	ADV
easat-10838	165	2	,	,	PUNCT
easat-10838	165	3	a	a	DET
easat-10838	165	4	positive	positive	ADJ
easat-10838	165	5	association	association	NOUN
easat-10838	165	6	between	between	ADP
easat-10838	165	7	ac	ac	PROPN
easat-10838	165	8	effectiveness	effectiveness	NOUN
easat-10838	165	9	and	and	CCONJ
easat-10838	165	10	overall	overall	ADJ
easat-10838	165	11	company	company	NOUN
easat-10838	165	12	performance	performance	NOUN
easat-10838	165	13	has	have	AUX
easat-10838	165	14	been	be	AUX
easat-10838	165	15	observed	observe	VERB
easat-10838	165	16	,	,	PUNCT
easat-10838	165	17	suggesting	suggest	VERB
easat-10838	165	18	that	that	SCONJ
easat-10838	165	19	higher	high	ADJ
easat-10838	165	20	levels	level	NOUN
easat-10838	165	21	of	of	ADP
easat-10838	165	22	independence	independence	NOUN
easat-10838	165	23	and	and	CCONJ
easat-10838	165	24	expertise	expertise	NOUN
easat-10838	165	25	within	within	ADP
easat-10838	165	26	audit	audit	NOUN
easat-10838	165	27	committees	committee	NOUN
easat-10838	165	28	correlate	correlate	VERB
easat-10838	165	29	with	with	ADP
easat-10838	165	30	increased	increase	VERB
easat-10838	165	31	firm	firm	ADJ
easat-10838	165	32	value	value	NOUN
easat-10838	165	33	[	[	X
easat-10838	165	34	52	52	NUM
easat-10838	165	35	]	]	PUNCT
easat-10838	165	36	.	.	PUNCT
easat-10838	166	1	the	the	DET
easat-10838	166	2	prevailing	prevail	VERB
easat-10838	166	3	view	view	NOUN
easat-10838	166	4	in	in	ADP
easat-10838	166	5	the	the	DET
easat-10838	166	6	literature	literature	NOUN
easat-10838	166	7	is	be	AUX
easat-10838	166	8	that	that	SCONJ
easat-10838	166	9	the	the	DET
easat-10838	166	10	independence	independence	NOUN
easat-10838	166	11	of	of	ADP
easat-10838	166	12	ac	ac	PROPN
easat-10838	166	13	members	member	NOUN
easat-10838	166	14	is	be	AUX
easat-10838	166	15	closely	closely	ADV
easat-10838	166	16	associated	associate	VERB
easat-10838	166	17	with	with	ADP
easat-10838	166	18	improved	improved	ADJ
easat-10838	166	19	monitoring	monitoring	NOUN
easat-10838	166	20	of	of	ADP
easat-10838	166	21	the	the	DET
easat-10838	166	22	financial	financial	ADJ
easat-10838	166	23	reporting	reporting	NOUN
easat-10838	166	24	process	process	NOUN
easat-10838	166	25	,	,	PUNCT
easat-10838	166	26	which	which	PRON
easat-10838	166	27	is	be	AUX
easat-10838	166	28	critical	critical	ADJ
easat-10838	166	29	for	for	ADP
easat-10838	166	30	ensuring	ensure	VERB
easat-10838	166	31	the	the	DET
easat-10838	166	32	integrity	integrity	NOUN
easat-10838	166	33	of	of	ADP
easat-10838	166	34	financial	financial	ADJ
easat-10838	166	35	statements	statement	NOUN
easat-10838	166	36	[	[	X
easat-10838	166	37	53	53	NUM
easat-10838	166	38	]	]	PUNCT
easat-10838	166	39	.	.	PUNCT
easat-10838	167	1	for	for	ADP
easat-10838	167	2	instance	instance	NOUN
easat-10838	167	3	,	,	PUNCT
easat-10838	167	4	independent	independent	ADJ
easat-10838	167	5	ac	ac	PROPN
easat-10838	167	6	members	member	NOUN
easat-10838	167	7	enhance	enhance	VERB
easat-10838	167	8	the	the	DET
easat-10838	167	9	monitoring	monitoring	NOUN
easat-10838	167	10	capabilities	capability	NOUN
easat-10838	167	11	of	of	ADP
easat-10838	167	12	the	the	DET
easat-10838	167	13	committee	committee	NOUN
easat-10838	167	14	,	,	PUNCT
easat-10838	167	15	thereby	thereby	ADV
easat-10838	167	16	fostering	foster	VERB
easat-10838	167	17	a	a	DET
easat-10838	167	18	more	more	ADV
easat-10838	167	19	transparent	transparent	ADJ
easat-10838	167	20	financial	financial	ADJ
easat-10838	167	21	reporting	reporting	NOUN
easat-10838	167	22	environment	environment	NOUN
easat-10838	167	23	[	[	X
easat-10838	167	24	36	36	NUM
easat-10838	167	25	]	]	PUNCT
easat-10838	167	26	.	.	PUNCT
easat-10838	168	1	furthermore	furthermore	ADV
easat-10838	168	2	,	,	PUNCT
easat-10838	168	3	the	the	DET
easat-10838	168	4	presence	presence	NOUN
easat-10838	168	5	of	of	ADP
easat-10838	168	6	financial	financial	ADJ
easat-10838	168	7	experts	expert	NOUN
easat-10838	168	8	on	on	ADP
easat-10838	168	9	the	the	DET
easat-10838	168	10	ac	ac	PROPN
easat-10838	168	11	can	can	AUX
easat-10838	168	12	significantly	significantly	ADV
easat-10838	168	13	enhance	enhance	VERB
easat-10838	168	14	its	its	PRON
easat-10838	168	15	effectiveness	effectiveness	NOUN
easat-10838	168	16	,	,	PUNCT
easat-10838	168	17	particularly	particularly	ADV
easat-10838	168	18	when	when	SCONJ
easat-10838	168	19	these	these	DET
easat-10838	168	20	experts	expert	NOUN
easat-10838	168	21	operate	operate	VERB
easat-10838	168	22	in	in	ADP
easat-10838	168	23	an	an	DET
easat-10838	168	24	environment	environment	NOUN
easat-10838	168	25	characterized	characterize	VERB
easat-10838	168	26	by	by	ADP
easat-10838	168	27	strong	strong	ADJ
easat-10838	168	28	corporate	corporate	ADJ
easat-10838	168	29	governance	governance	NOUN
easat-10838	168	30	[	[	X
easat-10838	168	31	54	54	NUM
easat-10838	168	32	]	]	PUNCT
easat-10838	168	33	.	.	PUNCT
easat-10838	169	1	literature	literature	PROPN
easat-10838	169	2	underscores	underscore	VERB
easat-10838	169	3	the	the	DET
easat-10838	169	4	pivotal	pivotal	ADJ
easat-10838	169	5	role	role	NOUN
easat-10838	169	6	of	of	ADP
easat-10838	169	7	the	the	DET
easat-10838	169	8	audit	audit	NOUN
easat-10838	169	9	committee	committee	NOUN
easat-10838	169	10	in	in	ADP
easat-10838	169	11	enhancing	enhance	VERB
easat-10838	169	12	the	the	DET
easat-10838	169	13	quality	quality	NOUN
easat-10838	169	14	of	of	ADP
easat-10838	169	15	financial	financial	ADJ
easat-10838	169	16	reporting	reporting	NOUN
easat-10838	169	17	and	and	CCONJ
easat-10838	169	18	safeguarding	safeguard	VERB
easat-10838	169	19	shareholder	shareholder	NOUN
easat-10838	169	20	interests	interest	NOUN
easat-10838	169	21	.	.	PUNCT
easat-10838	170	1	the	the	DET
easat-10838	170	2	independence	independence	NOUN
easat-10838	170	3	,	,	PUNCT
easat-10838	170	4	size	size	NOUN
easat-10838	170	5	,	,	PUNCT
easat-10838	170	6	and	and	CCONJ
easat-10838	170	7	expertise	expertise	NOUN
easat-10838	170	8	of	of	ADP
easat-10838	170	9	ac	ac	PROPN
easat-10838	170	10	members	member	NOUN
easat-10838	170	11	are	be	AUX
easat-10838	170	12	critical	critical	ADJ
easat-10838	170	13	factors	factor	NOUN
easat-10838	170	14	that	that	PRON
easat-10838	170	15	influence	influence	VERB
easat-10838	170	16	the	the	DET
easat-10838	170	17	committee	committee	NOUN
easat-10838	170	18	's	's	PART
easat-10838	170	19	effectiveness	effectiveness	NOUN
easat-10838	170	20	in	in	ADP
easat-10838	170	21	monitoring	monitor	VERB
easat-10838	170	22	financial	financial	ADJ
easat-10838	170	23	practices	practice	NOUN
easat-10838	170	24	and	and	CCONJ
easat-10838	170	25	reducing	reduce	VERB
easat-10838	170	26	information	information	NOUN
easat-10838	170	27	asymmetry	asymmetry	NOUN
easat-10838	170	28	.	.	PUNCT
easat-10838	171	1	as	as	SCONJ
easat-10838	171	2	corporate	corporate	ADJ
easat-10838	171	3	governance	governance	NOUN
easat-10838	171	4	continues	continue	VERB
easat-10838	171	5	to	to	PART
easat-10838	171	6	evolve	evolve	VERB
easat-10838	171	7	,	,	PUNCT
easat-10838	171	8	the	the	DET
easat-10838	171	9	importance	importance	NOUN
easat-10838	171	10	of	of	ADP
easat-10838	171	11	robust	robust	ADJ
easat-10838	171	12	audit	audit	NOUN
easat-10838	171	13	committees	committee	NOUN
easat-10838	171	14	in	in	ADP
easat-10838	171	15	ensuring	ensure	VERB
easat-10838	171	16	transparency	transparency	NOUN
easat-10838	171	17	and	and	CCONJ
easat-10838	171	18	accountability	accountability	NOUN
easat-10838	171	19	in	in	ADP
easat-10838	171	20	financial	financial	ADJ
easat-10838	171	21	reporting	reporting	NOUN
easat-10838	171	22	remains	remain	VERB
easat-10838	171	23	paramount	paramount	ADJ
easat-10838	171	24	.	.	PUNCT
easat-10838	172	1	another	another	DET
easat-10838	172	2	stream	stream	NOUN
easat-10838	172	3	of	of	ADP
easat-10838	172	4	research	research	NOUN
easat-10838	172	5	shows	show	VERB
easat-10838	172	6	that	that	SCONJ
easat-10838	172	7	increased	increase	VERB
easat-10838	172	8	reporting	reporting	NOUN
easat-10838	172	9	quality	quality	NOUN
easat-10838	172	10	also	also	ADV
easat-10838	172	11	increases	increase	VERB
easat-10838	172	12	firm	firm	ADJ
easat-10838	172	13	performance	performance	NOUN
easat-10838	172	14	.	.	PUNCT
easat-10838	173	1	according	accord	VERB
easat-10838	173	2	to	to	ADP
easat-10838	173	3	bruynseels	bruynseel	NOUN
easat-10838	173	4	and	and	CCONJ
easat-10838	173	5	cardinaels	cardinael	NOUN
easat-10838	173	6	[	[	X
easat-10838	173	7	55	55	NUM
easat-10838	173	8	]	]	PUNCT
easat-10838	173	9	,	,	PUNCT
easat-10838	173	10	an	an	DET
easat-10838	173	11	ac	ac	PROPN
easat-10838	173	12	provides	provide	VERB
easat-10838	173	13	oversight	oversight	NOUN
easat-10838	173	14	regarding	regard	VERB
easat-10838	173	15	the	the	DET
easat-10838	173	16	auditing	auditing	NOUN
easat-10838	173	17	process	process	NOUN
easat-10838	173	18	and	and	CCONJ
easat-10838	173	19	ensures	ensure	VERB
easat-10838	173	20	the	the	DET
easat-10838	173	21	quality	quality	NOUN
easat-10838	173	22	of	of	ADP
easat-10838	173	23	financial	financial	ADJ
easat-10838	173	24	reporting	reporting	NOUN
easat-10838	173	25	to	to	ADP
easat-10838	173	26	stakeholders	stakeholder	NOUN
easat-10838	173	27	.	.	PUNCT
easat-10838	174	1	their	their	PRON
easat-10838	174	2	empirical	empirical	ADJ
easat-10838	174	3	results	result	NOUN
easat-10838	174	4	show	show	VERB
easat-10838	174	5	that	that	SCONJ
easat-10838	174	6	audit	audit	NOUN
easat-10838	174	7	committee	committee	NOUN
easat-10838	174	8	activities	activity	NOUN
easat-10838	174	9	are	be	AUX
easat-10838	174	10	positively	positively	ADV
easat-10838	174	11	associated	associate	VERB
easat-10838	174	12	with	with	ADP
easat-10838	174	13	a	a	DET
easat-10838	174	14	firm	firm	NOUN
easat-10838	174	15	's	's	PART
easat-10838	174	16	total	total	ADJ
easat-10838	174	17	accruals	accrual	NOUN
easat-10838	174	18	.	.	PUNCT
easat-10838	175	1	the	the	DET
easat-10838	175	2	study	study	NOUN
easat-10838	175	3	of	of	ADP
easat-10838	175	4	taylor	taylor	PROPN
easat-10838	175	5	[	[	X
easat-10838	175	6	56	56	NUM
easat-10838	175	7	]	]	PUNCT
easat-10838	175	8	examines	examine	VERB
easat-10838	175	9	the	the	DET
easat-10838	175	10	effectiveness	effectiveness	NOUN
easat-10838	175	11	of	of	ADP
easat-10838	175	12	audit	audit	NOUN
easat-10838	175	13	committee	committee	NOUN
easat-10838	175	14	governance	governance	NOUN
easat-10838	175	15	and	and	CCONJ
easat-10838	175	16	its	its	PRON
easat-10838	175	17	role	role	NOUN
easat-10838	175	18	in	in	ADP
easat-10838	175	19	executing	execute	VERB
easat-10838	175	20	and	and	CCONJ
easat-10838	175	21	delivering	deliver	VERB
easat-10838	175	22	stronger	strong	ADJ
easat-10838	175	23	skills	skill	NOUN
easat-10838	175	24	.	.	PUNCT
easat-10838	176	1	the	the	DET
easat-10838	176	2	results	result	NOUN
easat-10838	176	3	reveal	reveal	VERB
easat-10838	176	4	that	that	SCONJ
easat-10838	176	5	greater	great	ADJ
easat-10838	176	6	independence	independence	NOUN
easat-10838	176	7	of	of	ADP
easat-10838	176	8	the	the	DET
easat-10838	176	9	audit	audit	NOUN
easat-10838	176	10	committee	committee	NOUN
easat-10838	176	11	and	and	CCONJ
easat-10838	176	12	competition	competition	NOUN
easat-10838	176	13	criteria	criterion	NOUN
easat-10838	176	14	contribute	contribute	VERB
easat-10838	176	15	to	to	ADP
easat-10838	176	16	better	well	ADJ
easat-10838	176	17	internal	internal	ADJ
easat-10838	176	18	control	control	NOUN
easat-10838	176	19	and	and	CCONJ
easat-10838	176	20	performance	performance	NOUN
easat-10838	176	21	.	.	PUNCT
easat-10838	177	1	byoun	byoun	NOUN
easat-10838	177	2	et	et	PROPN
easat-10838	177	3	al	al	PROPN
easat-10838	177	4	.	.	PUNCT
easat-10838	178	1	[	[	X
easat-10838	178	2	33	33	NUM
easat-10838	178	3	]	]	PUNCT
easat-10838	178	4	suggest	suggest	VERB
easat-10838	178	5	that	that	SCONJ
easat-10838	178	6	the	the	DET
easat-10838	178	7	emergence	emergence	NOUN
easat-10838	178	8	of	of	ADP
easat-10838	178	9	corporate	corporate	ADJ
easat-10838	178	10	governance	governance	NOUN
easat-10838	178	11	,	,	PUNCT
easat-10838	178	12	in	in	ADP
easat-10838	178	13	particular	particular	ADJ
easat-10838	178	14	the	the	DET
easat-10838	178	15	audit	audit	NOUN
easat-10838	178	16	committee	committee	NOUN
easat-10838	178	17	,	,	PUNCT
easat-10838	178	18	sheds	shed	VERB
easat-10838	178	19	light	light	NOUN
easat-10838	178	20	and	and	CCONJ
easat-10838	178	21	hopes	hope	VERB
easat-10838	178	22	to	to	PART
easat-10838	178	23	improve	improve	VERB
easat-10838	178	24	the	the	DET
easat-10838	178	25	financial	financial	ADJ
easat-10838	178	26	information	information	NOUN
easat-10838	178	27	of	of	ADP
easat-10838	178	28	the	the	DET
easat-10838	178	29	institutions	institution	NOUN
easat-10838	178	30	.	.	PUNCT
easat-10838	179	1	elmagrhi	elmagrhi	NOUN
easat-10838	179	2	et	et	PROPN
easat-10838	179	3	al	al	PROPN
easat-10838	179	4	.	.	PUNCT
easat-10838	180	1	[	[	X
easat-10838	180	2	57	57	NUM
easat-10838	180	3	]	]	PUNCT
easat-10838	180	4	studied	study	VERB
easat-10838	180	5	corporate	corporate	ADJ
easat-10838	180	6	governance	governance	NOUN
easat-10838	180	7	and	and	CCONJ
easat-10838	180	8	dividend	dividend	NOUN
easat-10838	180	9	policy	policy	NOUN
easat-10838	180	10	in	in	ADP
easat-10838	180	11	smalland	smalland	NOUN
easat-10838	180	12	medium	medium	ADJ
easat-10838	180	13	-	-	PUNCT
easat-10838	180	14	sized	sized	ADJ
easat-10838	180	15	enterprises	enterprise	NOUN
easat-10838	180	16	in	in	ADP
easat-10838	180	17	the	the	DET
easat-10838	180	18	uk	uk	PROPN
easat-10838	180	19	between	between	ADP
easat-10838	180	20	2010	2010	NUM
easat-10838	180	21	and	and	CCONJ
easat-10838	180	22	2013	2013	NUM
easat-10838	180	23	.	.	PUNCT
easat-10838	181	1	their	their	PRON
easat-10838	181	2	results	result	NOUN
easat-10838	181	3	reveal	reveal	VERB
easat-10838	181	4	a	a	DET
easat-10838	181	5	positive	positive	ADJ
easat-10838	181	6	relation	relation	NOUN
easat-10838	181	7	between	between	ADP
easat-10838	181	8	the	the	DET
easat-10838	181	9	size	size	NOUN
easat-10838	181	10	of	of	ADP
easat-10838	181	11	both	both	CCONJ
easat-10838	181	12	the	the	DET
easat-10838	181	13	audit	audit	NOUN
easat-10838	181	14	committee	committee	NOUN
easat-10838	181	15	and	and	CCONJ
easat-10838	181	16	dividend	dividend	NOUN
easat-10838	181	17	policy	policy	NOUN
easat-10838	181	18	.	.	PUNCT
easat-10838	182	1	bae	bae	NOUN
easat-10838	182	2	et	et	PROPN
easat-10838	182	3	al	al	PROPN
easat-10838	182	4	.	.	PUNCT
easat-10838	183	1	[	[	X
easat-10838	183	2	58	58	NUM
easat-10838	183	3	]	]	PUNCT
easat-10838	183	4	recently	recently	ADV
easat-10838	183	5	explored	explore	VERB
easat-10838	183	6	the	the	DET
easat-10838	183	7	board	board	NOUN
easat-10838	183	8	reforms	reform	NOUN
easat-10838	183	9	,	,	PUNCT
easat-10838	183	10	audit	audit	NOUN
easat-10838	183	11	committee	committee	NOUN
easat-10838	183	12	independence	independence	NOUN
easat-10838	183	13	,	,	PUNCT
easat-10838	183	14	and	and	CCONJ
easat-10838	183	15	their	their	PRON
easat-10838	183	16	relation	relation	NOUN
easat-10838	183	17	with	with	ADP
easat-10838	183	18	the	the	DET
easat-10838	183	19	dividend	dividend	NOUN
easat-10838	183	20	policy	policy	NOUN
easat-10838	183	21	in	in	ADP
easat-10838	183	22	the	the	DET
easat-10838	183	23	context	context	NOUN
easat-10838	183	24	of	of	ADP
easat-10838	183	25	preand	preand	NOUN
easat-10838	183	26	post	post	ADJ
easat-10838	183	27	-	-	NOUN
easat-10838	183	28	reforms	reform	NOUN
easat-10838	183	29	.	.	PUNCT
easat-10838	184	1	their	their	PRON
easat-10838	184	2	findings	finding	NOUN
easat-10838	184	3	corroborate	corroborate	VERB
easat-10838	184	4	the	the	DET
easat-10838	184	5	dividend	dividend	NOUN
easat-10838	184	6	outcome	outcome	NOUN
easat-10838	184	7	model	model	NOUN
easat-10838	184	8	,	,	PUNCT
easat-10838	184	9	which	which	PRON
easat-10838	184	10	postulates	postulate	VERB
easat-10838	184	11	that	that	SCONJ
easat-10838	184	12	board	board	NOUN
easat-10838	184	13	reforms	reform	NOUN
easat-10838	184	14	strengthen	strengthen	VERB
easat-10838	184	15	the	the	DET
easat-10838	184	16	monitoring	monitoring	NOUN
easat-10838	184	17	role	role	NOUN
easat-10838	184	18	of	of	ADP
easat-10838	184	19	the	the	DET
easat-10838	184	20	board	board	NOUN
easat-10838	184	21	and	and	CCONJ
easat-10838	184	22	empower	empower	NOUN
easat-10838	184	23	outside	outside	ADP
easat-10838	184	24	shareholders	shareholder	NOUN
easat-10838	184	25	to	to	PART
easat-10838	184	26	force	force	VERB
easat-10838	184	27	management	management	NOUN
easat-10838	184	28	to	to	PART
easat-10838	184	29	disgorge	disgorge	VERB
easat-10838	184	30	dividends	dividend	NOUN
easat-10838	184	31	.	.	PUNCT
easat-10838	185	1	231	231	NUM
easat-10838	185	2	edelweiss	edelweiss	PROPN
easat-10838	185	3	applied	apply	VERB
easat-10838	185	4	science	science	NOUN
easat-10838	185	5	and	and	CCONJ
easat-10838	185	6	technology	technology	NOUN
easat-10838	185	7	issn	issn	PROPN
easat-10838	185	8	:	:	PUNCT
easat-10838	185	9	2576	2576	NUM
easat-10838	185	10	-	-	SYM
easat-10838	185	11	8484	8484	NUM
easat-10838	185	12	vol	vol	NOUN
easat-10838	185	13	.	.	PROPN
easat-10838	186	1	9	9	NUM
easat-10838	186	2	,	,	PUNCT
easat-10838	186	3	no	no	INTJ
easat-10838	186	4	.	.	NOUN
easat-10838	186	5	11	11	NUM
easat-10838	186	6	:	:	PUNCT
easat-10838	186	7	225	225	NUM
easat-10838	186	8	-	-	SYM
easat-10838	186	9	248	248	NUM
easat-10838	186	10	,	,	PUNCT
easat-10838	186	11	2025	2025	NUM
easat-10838	186	12	doi	doi	NOUN
easat-10838	186	13	:	:	PUNCT
easat-10838	186	14	10.55214/2576	10.55214/2576	NUM
easat-10838	186	15	-	-	PUNCT
easat-10838	186	16	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	186	17	©	©	PROPN
easat-10838	186	18	2025	2025	NUM
easat-10838	186	19	by	by	ADP
easat-10838	186	20	the	the	DET
easat-10838	186	21	authors	author	NOUN
easat-10838	186	22	;	;	PUNCT
easat-10838	186	23	licensee	licensee	PROPN
easat-10838	186	24	learning	learning	NOUN
easat-10838	186	25	gate	gate	NOUN
easat-10838	186	26	there	there	PRON
easat-10838	186	27	appears	appear	VERB
easat-10838	186	28	to	to	PART
easat-10838	186	29	be	be	AUX
easat-10838	186	30	a	a	DET
easat-10838	186	31	lack	lack	NOUN
easat-10838	186	32	of	of	ADP
easat-10838	186	33	empirical	empirical	ADJ
easat-10838	186	34	evidence	evidence	NOUN
easat-10838	186	35	regarding	regard	VERB
easat-10838	186	36	the	the	DET
easat-10838	186	37	effect	effect	NOUN
easat-10838	186	38	of	of	ADP
easat-10838	186	39	audit	audit	NOUN
easat-10838	186	40	committee	committee	NOUN
easat-10838	186	41	independence	independence	NOUN
easat-10838	186	42	on	on	ADP
easat-10838	186	43	dividend	dividend	NOUN
easat-10838	186	44	payout	payout	NOUN
easat-10838	186	45	policy	policy	NOUN
easat-10838	186	46	;	;	PUNCT
easat-10838	186	47	therefore	therefore	ADV
easat-10838	186	48	,	,	PUNCT
easat-10838	186	49	this	this	PRON
easat-10838	186	50	represents	represent	VERB
easat-10838	186	51	a	a	DET
easat-10838	186	52	promising	promising	ADJ
easat-10838	186	53	area	area	NOUN
easat-10838	186	54	for	for	ADP
easat-10838	186	55	further	further	ADJ
easat-10838	186	56	research	research	NOUN
easat-10838	186	57	.	.	PUNCT
easat-10838	187	1	consequently	consequently	ADV
easat-10838	187	2	,	,	PUNCT
easat-10838	187	3	this	this	DET
easat-10838	187	4	study	study	NOUN
easat-10838	187	5	hypothesizes	hypothesize	VERB
easat-10838	187	6	that	that	SCONJ
easat-10838	187	7	independent	independent	ADJ
easat-10838	187	8	directors	director	NOUN
easat-10838	187	9	on	on	ADP
easat-10838	187	10	the	the	DET
easat-10838	187	11	audit	audit	NOUN
easat-10838	187	12	committee	committee	PROPN
easat-10838	187	13	influence	influence	NOUN
easat-10838	187	14	dividend	dividend	NOUN
easat-10838	187	15	decisions	decision	NOUN
easat-10838	187	16	.	.	PUNCT
easat-10838	188	1	h2	h2	NOUN
easat-10838	188	2	:	:	PUNCT
easat-10838	188	3	there	there	PRON
easat-10838	188	4	is	be	VERB
easat-10838	188	5	a	a	DET
easat-10838	188	6	positive	positive	ADJ
easat-10838	188	7	association	association	NOUN
easat-10838	188	8	between	between	ADP
easat-10838	188	9	audit	audit	NOUN
easat-10838	188	10	committee	committee	NOUN
easat-10838	188	11	independence	independence	NOUN
easat-10838	188	12	and	and	CCONJ
easat-10838	188	13	dividend	dividend	NOUN
easat-10838	188	14	policy	policy	NOUN
easat-10838	188	15	.	.	PUNCT
easat-10838	189	1	(	(	PUNCT
easat-10838	189	2	rationale	rationale	NOUN
easat-10838	189	3	:	:	PUNCT
easat-10838	189	4	a	a	DET
easat-10838	189	5	more	more	ADV
easat-10838	189	6	independent	independent	ADJ
easat-10838	189	7	audit	audit	NOUN
easat-10838	189	8	committee	committee	NOUN
easat-10838	189	9	enhances	enhance	VERB
easat-10838	189	10	oversight	oversight	NOUN
easat-10838	189	11	and	and	CCONJ
easat-10838	189	12	financial	financial	ADJ
easat-10838	189	13	transparency	transparency	NOUN
easat-10838	189	14	,	,	PUNCT
easat-10838	189	15	which	which	PRON
easat-10838	189	16	supports	support	VERB
easat-10838	189	17	a	a	DET
easat-10838	189	18	stronger	strong	ADJ
easat-10838	189	19	dividend	dividend	NOUN
easat-10838	189	20	payout	payout	NOUN
easat-10838	189	21	policy	policy	NOUN
easat-10838	189	22	in	in	ADP
easat-10838	189	23	line	line	NOUN
easat-10838	189	24	with	with	ADP
easat-10838	189	25	the	the	DET
easat-10838	189	26	dividend	dividend	NOUN
easat-10838	189	27	outcome	outcome	NOUN
easat-10838	189	28	model	model	NOUN
easat-10838	189	29	.	.	PUNCT
easat-10838	189	30	)	)	PUNCT
easat-10838	190	1	3	3	X
easat-10838	190	2	.	.	X
easat-10838	190	3	research	research	NOUN
easat-10838	190	4	methodology	methodology	NOUN
easat-10838	190	5	3.1	3.1	NUM
easat-10838	190	6	.	.	PUNCT
easat-10838	190	7	sample	sample	NOUN
easat-10838	190	8	and	and	CCONJ
easat-10838	190	9	data	datum	NOUN
easat-10838	190	10	collection	collection	NOUN
easat-10838	190	11	in	in	ADP
easat-10838	190	12	this	this	DET
easat-10838	190	13	section	section	NOUN
easat-10838	191	1	,	,	PUNCT
easat-10838	191	2	the	the	DET
easat-10838	191	3	research	research	NOUN
easat-10838	191	4	design	design	NOUN
easat-10838	191	5	of	of	ADP
easat-10838	191	6	the	the	DET
easat-10838	191	7	study	study	NOUN
easat-10838	191	8	is	be	AUX
easat-10838	191	9	explained	explain	VERB
easat-10838	191	10	along	along	ADP
easat-10838	191	11	with	with	ADP
easat-10838	191	12	samples	sample	NOUN
easat-10838	191	13	,	,	PUNCT
easat-10838	191	14	variables	variable	NOUN
easat-10838	191	15	,	,	PUNCT
easat-10838	191	16	and	and	CCONJ
easat-10838	191	17	techniques	technique	NOUN
easat-10838	191	18	used	use	VERB
easat-10838	191	19	for	for	ADP
easat-10838	191	20	analysis	analysis	NOUN
easat-10838	191	21	.	.	PUNCT
easat-10838	192	1	this	this	DET
easat-10838	192	2	section	section	NOUN
easat-10838	192	3	discusses	discuss	VERB
easat-10838	192	4	the	the	DET
easat-10838	192	5	research	research	NOUN
easat-10838	192	6	design	design	NOUN
easat-10838	192	7	of	of	ADP
easat-10838	192	8	the	the	DET
easat-10838	192	9	top	top	ADJ
easat-10838	192	10	500	500	NUM
easat-10838	192	11	bse	bse	NOUN
easat-10838	192	12	-	-	PUNCT
easat-10838	192	13	listed	list	VERB
easat-10838	192	14	firms	firm	NOUN
easat-10838	192	15	.	.	PUNCT
easat-10838	193	1	the	the	DET
easat-10838	193	2	data	datum	NOUN
easat-10838	193	3	for	for	ADP
easat-10838	193	4	this	this	DET
easat-10838	193	5	study	study	NOUN
easat-10838	193	6	were	be	AUX
easat-10838	193	7	collected	collect	VERB
easat-10838	193	8	manually	manually	ADV
easat-10838	193	9	.	.	PUNCT
easat-10838	194	1	it	it	PRON
easat-10838	194	2	was	be	AUX
easat-10838	194	3	difficult	difficult	ADJ
easat-10838	194	4	to	to	PART
easat-10838	194	5	collect	collect	VERB
easat-10838	194	6	the	the	DET
easat-10838	194	7	data	datum	NOUN
easat-10838	194	8	from	from	ADP
easat-10838	194	9	annual	annual	ADJ
easat-10838	194	10	reports	report	NOUN
easat-10838	194	11	for	for	ADP
easat-10838	194	12	all	all	DET
easat-10838	194	13	listed	list	VERB
easat-10838	194	14	firms	firm	NOUN
easat-10838	194	15	.	.	PUNCT
easat-10838	195	1	therefore	therefore	ADV
easat-10838	195	2	,	,	PUNCT
easat-10838	195	3	the	the	DET
easat-10838	195	4	top	top	ADJ
easat-10838	195	5	500	500	NUM
easat-10838	195	6	bse	bse	NOUN
easat-10838	195	7	-	-	PUNCT
easat-10838	195	8	listed	list	VERB
easat-10838	195	9	firms	firm	NOUN
easat-10838	195	10	were	be	AUX
easat-10838	195	11	selected	select	VERB
easat-10838	195	12	to	to	PART
easat-10838	195	13	study	study	VERB
easat-10838	195	14	the	the	DET
easat-10838	195	15	impact	impact	NOUN
easat-10838	195	16	of	of	ADP
easat-10838	195	17	board	board	NOUN
easat-10838	195	18	compensation	compensation	NOUN
easat-10838	195	19	and	and	CCONJ
easat-10838	195	20	the	the	DET
easat-10838	195	21	independent	independent	ADJ
easat-10838	195	22	role	role	NOUN
easat-10838	195	23	of	of	ADP
easat-10838	195	24	the	the	DET
easat-10838	195	25	audit	audit	NOUN
easat-10838	195	26	committee	committee	NOUN
easat-10838	195	27	on	on	ADP
easat-10838	195	28	dividend	dividend	NOUN
easat-10838	195	29	payout	payout	NOUN
easat-10838	195	30	decisions	decision	NOUN
easat-10838	195	31	.	.	PUNCT
easat-10838	196	1	the	the	DET
easat-10838	196	2	top	top	ADJ
easat-10838	196	3	500	500	NUM
easat-10838	196	4	bse	bse	NOUN
easat-10838	196	5	index	index	NOUN
easat-10838	196	6	firms	firm	NOUN
easat-10838	196	7	have	have	AUX
easat-10838	196	8	been	be	AUX
easat-10838	196	9	chosen	choose	VERB
easat-10838	196	10	for	for	ADP
easat-10838	196	11	the	the	DET
easat-10838	196	12	period	period	NOUN
easat-10838	196	13	of	of	ADP
easat-10838	196	14	the	the	DET
easat-10838	196	15	financial	financial	ADJ
easat-10838	196	16	year	year	NOUN
easat-10838	196	17	ending	end	VERB
easat-10838	196	18	2012	2012	NUM
easat-10838	196	19	to	to	ADP
easat-10838	196	20	2023	2023	NUM
easat-10838	196	21	.	.	PUNCT
easat-10838	197	1	out	out	ADP
easat-10838	197	2	of	of	ADP
easat-10838	197	3	the	the	DET
easat-10838	197	4	total	total	ADJ
easat-10838	197	5	announcements	announcement	NOUN
easat-10838	197	6	made	make	VERB
easat-10838	197	7	,	,	PUNCT
easat-10838	197	8	companies	company	NOUN
easat-10838	197	9	with	with	ADP
easat-10838	197	10	interim	interim	ADJ
easat-10838	197	11	and	and	CCONJ
easat-10838	197	12	special	special	ADJ
easat-10838	197	13	dividends	dividend	NOUN
easat-10838	197	14	more	more	ADJ
easat-10838	197	15	than	than	ADP
easat-10838	197	16	once	once	ADV
easat-10838	197	17	a	a	DET
easat-10838	197	18	year	year	NOUN
easat-10838	197	19	have	have	AUX
easat-10838	197	20	been	be	AUX
easat-10838	197	21	removed	remove	VERB
easat-10838	197	22	to	to	PART
easat-10838	197	23	avoid	avoid	VERB
easat-10838	197	24	overlapping	overlap	VERB
easat-10838	197	25	effects	effect	NOUN
easat-10838	197	26	.	.	PUNCT
easat-10838	198	1	moreover	moreover	ADV
easat-10838	198	2	,	,	PUNCT
easat-10838	198	3	companies	company	NOUN
easat-10838	198	4	for	for	ADP
easat-10838	198	5	which	which	PRON
easat-10838	198	6	there	there	PRON
easat-10838	198	7	were	be	VERB
easat-10838	198	8	multiple	multiple	ADJ
easat-10838	198	9	announcements	announcement	NOUN
easat-10838	198	10	(	(	PUNCT
easat-10838	198	11	stock	stock	NOUN
easat-10838	198	12	dividends	dividend	NOUN
easat-10838	198	13	,	,	PUNCT
easat-10838	198	14	financial	financial	ADJ
easat-10838	198	15	results	result	NOUN
easat-10838	198	16	,	,	PUNCT
easat-10838	198	17	rights	right	NOUN
easat-10838	198	18	issues	issue	NOUN
easat-10838	198	19	,	,	PUNCT
easat-10838	198	20	etc	etc	X
easat-10838	198	21	.	.	X
easat-10838	198	22	)	)	PUNCT
easat-10838	198	23	have	have	AUX
easat-10838	198	24	been	be	AUX
easat-10838	198	25	excluded	exclude	VERB
easat-10838	198	26	.	.	PUNCT
easat-10838	199	1	companies	company	NOUN
easat-10838	199	2	that	that	PRON
easat-10838	199	3	announced	announce	VERB
easat-10838	199	4	only	only	ADJ
easat-10838	199	5	cash	cash	NOUN
easat-10838	199	6	dividends	dividend	NOUN
easat-10838	199	7	have	have	AUX
easat-10838	199	8	been	be	AUX
easat-10838	199	9	included	include	VERB
easat-10838	199	10	in	in	ADP
easat-10838	199	11	the	the	DET
easat-10838	199	12	final	final	ADJ
easat-10838	199	13	sample	sample	NOUN
easat-10838	199	14	.	.	PUNCT
easat-10838	200	1	thus	thus	ADV
easat-10838	200	2	,	,	PUNCT
easat-10838	200	3	the	the	DET
easat-10838	200	4	concluding	conclude	VERB
easat-10838	200	5	sample	sample	NOUN
easat-10838	200	6	consists	consist	VERB
easat-10838	200	7	of	of	ADP
easat-10838	200	8	426	426	NUM
easat-10838	200	9	non	non	ADJ
easat-10838	200	10	-	-	ADJ
easat-10838	200	11	financial	financial	ADJ
easat-10838	200	12	firms	firm	NOUN
easat-10838	200	13	.	.	PUNCT
easat-10838	201	1	3.2	3.2	NUM
easat-10838	201	2	.	.	PUNCT
easat-10838	202	1	variable	variable	ADJ
easat-10838	202	2	measurements	measurement	NOUN
easat-10838	202	3	three	three	NUM
easat-10838	202	4	different	different	ADJ
easat-10838	202	5	measures	measure	NOUN
easat-10838	202	6	are	be	AUX
easat-10838	202	7	considered	consider	VERB
easat-10838	202	8	as	as	SCONJ
easat-10838	202	9	proxies	proxy	NOUN
easat-10838	202	10	for	for	ADP
easat-10838	202	11	the	the	DET
easat-10838	202	12	dependent	dependent	ADJ
easat-10838	202	13	variable	variable	NOUN
easat-10838	202	14	,	,	PUNCT
easat-10838	202	15	namely	namely	ADV
easat-10838	202	16	,	,	PUNCT
easat-10838	202	17	dividend	dividend	NOUN
easat-10838	202	18	yield	yield	NOUN
easat-10838	202	19	,	,	PUNCT
easat-10838	202	20	dividend	dividend	NOUN
easat-10838	202	21	payout	payout	NOUN
easat-10838	202	22	,	,	PUNCT
easat-10838	202	23	and	and	CCONJ
easat-10838	202	24	dividend	dividend	VERB
easat-10838	202	25	per	per	ADP
easat-10838	202	26	share	share	NOUN
easat-10838	202	27	.	.	PUNCT
easat-10838	203	1	the	the	DET
easat-10838	203	2	dividend	dividend	NOUN
easat-10838	203	3	payout	payout	NOUN
easat-10838	203	4	decision	decision	NOUN
easat-10838	203	5	is	be	AUX
easat-10838	203	6	measured	measure	VERB
easat-10838	203	7	as	as	ADP
easat-10838	203	8	a	a	DET
easat-10838	203	9	dummy	dummy	ADJ
easat-10838	203	10	variable	variable	NOUN
easat-10838	203	11	,	,	PUNCT
easat-10838	203	12	which	which	PRON
easat-10838	203	13	takes	take	VERB
easat-10838	203	14	the	the	DET
easat-10838	203	15	value	value	NOUN
easat-10838	203	16	of	of	ADP
easat-10838	203	17	1	1	NUM
easat-10838	203	18	if	if	SCONJ
easat-10838	203	19	firms	firm	NOUN
easat-10838	203	20	pay	pay	VERB
easat-10838	203	21	dividends	dividend	NOUN
easat-10838	203	22	and	and	CCONJ
easat-10838	203	23	0	0	NUM
easat-10838	203	24	otherwise	otherwise	ADV
easat-10838	204	1	[	[	X
easat-10838	204	2	33	33	NUM
easat-10838	204	3	,	,	PUNCT
easat-10838	204	4	49	49	NUM
easat-10838	204	5	,	,	PUNCT
easat-10838	204	6	59	59	NUM
easat-10838	204	7	-	-	SYM
easat-10838	204	8	61	61	NUM
easat-10838	204	9	]	]	PUNCT
easat-10838	204	10	.	.	PUNCT
easat-10838	205	1	the	the	DET
easat-10838	205	2	main	main	ADJ
easat-10838	205	3	explanatory	explanatory	ADJ
easat-10838	205	4	variables	variable	NOUN
easat-10838	205	5	are	be	AUX
easat-10838	205	6	compensation	compensation	NOUN
easat-10838	205	7	and	and	CCONJ
easat-10838	205	8	audit	audit	NOUN
easat-10838	205	9	committee	committee	NOUN
easat-10838	205	10	independence	independence	NOUN
easat-10838	205	11	.	.	PUNCT
easat-10838	206	1	other	other	ADJ
easat-10838	206	2	important	important	ADJ
easat-10838	206	3	control	control	NOUN
easat-10838	206	4	variables	variable	NOUN
easat-10838	206	5	include	include	VERB
easat-10838	206	6	corporate	corporate	ADJ
easat-10838	206	7	governance	governance	NOUN
easat-10838	206	8	variables	variable	NOUN
easat-10838	206	9	,	,	PUNCT
easat-10838	206	10	ownership	ownership	NOUN
easat-10838	206	11	variables	variable	NOUN
easat-10838	206	12	,	,	PUNCT
easat-10838	206	13	firm	firm	ADJ
easat-10838	206	14	size	size	NOUN
easat-10838	206	15	,	,	PUNCT
easat-10838	206	16	leverage	leverage	NOUN
easat-10838	206	17	,	,	PUNCT
easat-10838	206	18	and	and	CCONJ
easat-10838	206	19	profitability	profitability	NOUN
easat-10838	206	20	.	.	PUNCT
easat-10838	207	1	the	the	DET
easat-10838	207	2	detailed	detailed	ADJ
easat-10838	207	3	description	description	NOUN
easat-10838	207	4	of	of	ADP
easat-10838	207	5	variables	variable	NOUN
easat-10838	207	6	is	be	AUX
easat-10838	207	7	provided	provide	VERB
easat-10838	207	8	in	in	ADP
easat-10838	207	9	table	table	NOUN
easat-10838	207	10	1	1	NUM
easat-10838	207	11	.	.	X
easat-10838	207	12	232	232	NUM
easat-10838	207	13	edelweiss	edelweiss	PROPN
easat-10838	207	14	applied	apply	VERB
easat-10838	207	15	science	science	NOUN
easat-10838	207	16	and	and	CCONJ
easat-10838	207	17	technology	technology	NOUN
easat-10838	207	18	issn	issn	PROPN
easat-10838	207	19	:	:	PUNCT
easat-10838	207	20	2576	2576	NUM
easat-10838	207	21	-	-	SYM
easat-10838	207	22	8484	8484	NUM
easat-10838	207	23	vol	vol	NOUN
easat-10838	207	24	.	.	PROPN
easat-10838	208	1	9	9	NUM
easat-10838	208	2	,	,	PUNCT
easat-10838	208	3	no	no	INTJ
easat-10838	208	4	.	.	NOUN
easat-10838	208	5	11	11	NUM
easat-10838	208	6	:	:	PUNCT
easat-10838	208	7	225	225	NUM
easat-10838	208	8	-	-	SYM
easat-10838	208	9	248	248	NUM
easat-10838	208	10	,	,	PUNCT
easat-10838	208	11	2025	2025	NUM
easat-10838	208	12	doi	doi	NOUN
easat-10838	208	13	:	:	PUNCT
easat-10838	208	14	10.55214/2576	10.55214/2576	NUM
easat-10838	208	15	-	-	PUNCT
easat-10838	208	16	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	208	17	©	©	PROPN
easat-10838	208	18	2025	2025	NUM
easat-10838	208	19	by	by	ADP
easat-10838	208	20	the	the	DET
easat-10838	208	21	authors	author	NOUN
easat-10838	208	22	;	;	PUNCT
easat-10838	208	23	licensee	licensee	PROPN
easat-10838	208	24	learning	learn	VERB
easat-10838	208	25	gate	gate	NOUN
easat-10838	208	26	table	table	NOUN
easat-10838	208	27	1	1	NUM
easat-10838	208	28	.	.	PUNCT
easat-10838	209	1	description	description	NOUN
easat-10838	209	2	of	of	ADP
easat-10838	209	3	variables	variable	NOUN
easat-10838	209	4	.	.	PUNCT
easat-10838	210	1	type	type	NOUN
easat-10838	210	2	of	of	ADP
easat-10838	210	3	variables	variable	NOUN
easat-10838	210	4	variables	variable	NOUN
easat-10838	210	5	operational	operational	ADJ
easat-10838	210	6	definition	definition	NOUN
easat-10838	210	7	abbreviations	abbreviation	NOUN
easat-10838	210	8	dependent	dependent	ADJ
easat-10838	210	9	variables	variable	NOUN
easat-10838	210	10	dividend	dividend	VERB
easat-10838	210	11	payout	payout	VERB
easat-10838	210	12	a	a	DET
easat-10838	210	13	dummy	dummy	ADJ
easat-10838	210	14	variable	variable	NOUN
easat-10838	210	15	takes	take	VERB
easat-10838	210	16	the	the	DET
easat-10838	210	17	value	value	NOUN
easat-10838	210	18	of	of	ADP
easat-10838	210	19	1	1	NUM
easat-10838	210	20	if	if	SCONJ
easat-10838	210	21	firms	firm	NOUN
easat-10838	210	22	pay	pay	VERB
easat-10838	210	23	dividends	dividend	NOUN
easat-10838	210	24	,	,	PUNCT
easat-10838	210	25	and	and	CCONJ
easat-10838	210	26	0	0	NUM
easat-10838	210	27	otherwise	otherwise	ADV
easat-10838	210	28	div10	div10	PROPN
easat-10838	210	29	dividend	dividend	NOUN
easat-10838	210	30	yield	yield	NOUN
easat-10838	210	31	dividend	dividend	NOUN
easat-10838	210	32	paid	pay	VERB
easat-10838	210	33	per	per	ADP
easat-10838	210	34	share/	share/	NUM
easat-10838	210	35	price	price	NOUN
easat-10838	210	36	of	of	ADP
easat-10838	210	37	the	the	DET
easat-10838	210	38	share	share	NOUN
easat-10838	210	39	at	at	ADP
easat-10838	210	40	the	the	DET
easat-10838	210	41	end	end	NOUN
easat-10838	210	42	of	of	ADP
easat-10838	210	43	the	the	DET
easat-10838	210	44	financial	financial	ADJ
easat-10838	210	45	year	year	NOUN
easat-10838	210	46	divy	divy	PROPN
easat-10838	210	47	dividend	dividend	NOUN
easat-10838	210	48	per	per	ADP
easat-10838	210	49	share	share	NOUN
easat-10838	210	50	natural	natural	ADJ
easat-10838	210	51	log	log	NOUN
easat-10838	210	52	of	of	ADP
easat-10838	210	53	total	total	ADJ
easat-10838	210	54	dividend	dividend	NOUN
easat-10838	210	55	divided	divide	VERB
easat-10838	210	56	by	by	ADP
easat-10838	210	57	total	total	ADJ
easat-10838	210	58	shares	share	NOUN
easat-10838	210	59	.	.	PUNCT
easat-10838	211	1	ldps	ldps	PROPN
easat-10838	211	2	independent	independent	PROPN
easat-10838	211	3	variables	variables	PROPN
easat-10838	211	4	board	board	PROPN
easat-10838	211	5	size	size	NOUN
easat-10838	211	6	natural	natural	ADJ
easat-10838	211	7	log	log	NOUN
easat-10838	211	8	of	of	ADP
easat-10838	211	9	the	the	DET
easat-10838	211	10	total	total	ADJ
easat-10838	211	11	number	number	NOUN
easat-10838	211	12	of	of	ADP
easat-10838	211	13	directors	director	NOUN
easat-10838	211	14	on	on	ADP
easat-10838	211	15	the	the	DET
easat-10838	211	16	board	board	NOUN
easat-10838	211	17	bs	bs	PROPN
easat-10838	211	18	independent	independent	ADJ
easat-10838	211	19	directors	director	NOUN
easat-10838	211	20	ratio	ratio	NOUN
easat-10838	211	21	of	of	ADP
easat-10838	211	22	total	total	ADJ
easat-10838	211	23	non	non	ADJ
easat-10838	211	24	-	-	ADJ
easat-10838	211	25	executive	executive	ADJ
easat-10838	211	26	independent	independent	ADJ
easat-10838	211	27	directors	director	NOUN
easat-10838	211	28	to	to	ADP
easat-10838	211	29	the	the	DET
easat-10838	211	30	total	total	ADJ
easat-10838	211	31	number	number	NOUN
easat-10838	211	32	of	of	ADP
easat-10838	211	33	directors	director	NOUN
easat-10838	211	34	ind	ind	ADJ
easat-10838	211	35	female	female	ADJ
easat-10838	211	36	directors	director	NOUN
easat-10838	211	37	proportion	proportion	NOUN
easat-10838	211	38	of	of	ADP
easat-10838	211	39	female	female	ADJ
easat-10838	211	40	directors	director	NOUN
easat-10838	211	41	on	on	ADP
easat-10838	211	42	the	the	DET
easat-10838	211	43	board	board	NOUN
easat-10838	211	44	.	.	PUNCT
easat-10838	212	1	fdir	fdir	PROPN
easat-10838	212	2	chairmanceo	chairmanceo	PROPN
easat-10838	212	3	duality	duality	PROPN
easat-10838	212	4	a	a	DET
easat-10838	212	5	dummy	dummy	ADJ
easat-10838	212	6	variable	variable	NOUN
easat-10838	212	7	1if	1if	VERB
easat-10838	212	8	the	the	DET
easat-10838	212	9	chairman	chairman	NOUN
easat-10838	212	10	of	of	ADP
easat-10838	212	11	the	the	DET
easat-10838	212	12	board	board	NOUN
easat-10838	212	13	and	and	CCONJ
easat-10838	212	14	ceo	ceo	PROPN
easat-10838	212	15	same	same	ADJ
easat-10838	212	16	person	person	NOUN
easat-10838	212	17	,	,	PUNCT
easat-10838	212	18	then	then	ADV
easat-10838	212	19	1	1	NUM
easat-10838	212	20	,	,	PUNCT
easat-10838	212	21	else	else	ADV
easat-10838	212	22	0	0	NUM
easat-10838	212	23	.	.	PUNCT
easat-10838	213	1	ceod	ceod	PROPN
easat-10838	213	2	executive	executive	PROPN
easat-10838	213	3	compensation	compensation	PROPN
easat-10838	213	4	natural	natural	ADJ
easat-10838	213	5	logarithm	logarithm	NOUN
easat-10838	213	6	of	of	ADP
easat-10838	213	7	total	total	ADJ
easat-10838	213	8	compensation	compensation	NOUN
easat-10838	213	9	paid	pay	VERB
easat-10838	213	10	to	to	ADP
easat-10838	213	11	executive	executive	ADJ
easat-10838	213	12	directors	director	NOUN
easat-10838	213	13	.	.	PUNCT
easat-10838	214	1	lexcom	lexcom	PROPN
easat-10838	214	2	non	non	ADJ
easat-10838	214	3	-	-	ADJ
easat-10838	214	4	executive	executive	ADJ
easat-10838	214	5	compensation	compensation	NOUN
easat-10838	214	6	natural	natural	ADJ
easat-10838	214	7	logarithm	logarithm	NOUN
easat-10838	214	8	of	of	ADP
easat-10838	214	9	total	total	ADJ
easat-10838	214	10	compensation	compensation	NOUN
easat-10838	214	11	paid	pay	VERB
easat-10838	214	12	to	to	ADP
easat-10838	214	13	non	non	ADJ
easat-10838	214	14	-	-	ADJ
easat-10838	214	15	executive	executive	ADJ
easat-10838	214	16	directors	director	NOUN
easat-10838	214	17	.	.	PUNCT
easat-10838	215	1	lnexcom	lnexcom	PROPN
easat-10838	215	2	number	number	NOUN
easat-10838	215	3	of	of	ADP
easat-10838	215	4	board	board	NOUN
easat-10838	215	5	meetings	meeting	NOUN
easat-10838	215	6	in	in	ADP
easat-10838	215	7	a	a	DET
easat-10838	215	8	year	year	NOUN
easat-10838	215	9	natural	natural	ADJ
easat-10838	215	10	log	log	NOUN
easat-10838	215	11	of	of	ADP
easat-10838	215	12	the	the	DET
easat-10838	215	13	number	number	NOUN
easat-10838	215	14	of	of	ADP
easat-10838	215	15	board	board	NOUN
easat-10838	215	16	of	of	ADP
easat-10838	215	17	directors	director	NOUN
easat-10838	215	18	'	'	PART
easat-10838	215	19	meetings	meeting	NOUN
easat-10838	215	20	in	in	ADP
easat-10838	215	21	a	a	DET
easat-10838	215	22	year	year	NOUN
easat-10838	215	23	nbmeet	nbmeet	NOUN
easat-10838	215	24	number	number	NOUN
easat-10838	215	25	of	of	ADP
easat-10838	215	26	committees	committee	NOUN
easat-10838	215	27	natural	natural	ADJ
easat-10838	215	28	log	log	NOUN
easat-10838	215	29	of	of	ADP
easat-10838	215	30	the	the	DET
easat-10838	215	31	number	number	NOUN
easat-10838	215	32	of	of	ADP
easat-10838	215	33	committees	committee	NOUN
easat-10838	215	34	in	in	ADP
easat-10838	215	35	a	a	DET
easat-10838	215	36	firm	firm	ADJ
easat-10838	215	37	ncom	ncom	ADJ
easat-10838	215	38	audit	audit	NOUN
easat-10838	215	39	committee	committee	NOUN
easat-10838	215	40	independence	independence	NOUN
easat-10838	215	41	proportion	proportion	NOUN
easat-10838	215	42	of	of	ADP
easat-10838	215	43	independent	independent	ADJ
easat-10838	215	44	directors	director	NOUN
easat-10838	215	45	in	in	ADP
easat-10838	215	46	the	the	DET
easat-10838	215	47	audit	audit	NOUN
easat-10838	215	48	committee	committee	NOUN
easat-10838	215	49	aci	aci	PROPN
easat-10838	215	50	stakeholder	stakeholder	PROPN
easat-10838	215	51	relationship	relationship	PROPN
easat-10838	215	52	committee	committee	PROPN
easat-10838	215	53	independence	independence	NOUN
easat-10838	215	54	proportion	proportion	NOUN
easat-10838	215	55	of	of	ADP
easat-10838	215	56	independent	independent	ADJ
easat-10838	215	57	directors	director	NOUN
easat-10838	215	58	in	in	ADP
easat-10838	215	59	the	the	DET
easat-10838	215	60	stakeholder	stakeholder	NOUN
easat-10838	215	61	relationship	relationship	PROPN
easat-10838	215	62	committee	committee	PROPN
easat-10838	215	63	stci	stci	PROPN
easat-10838	215	64	family	family	PROPN
easat-10838	215	65	ownership	ownership	NOUN
easat-10838	215	66	percentage	percentage	NOUN
easat-10838	215	67	of	of	ADP
easat-10838	215	68	shares	share	NOUN
easat-10838	215	69	held	hold	VERB
easat-10838	215	70	by	by	ADP
easat-10838	215	71	family	family	NOUN
easat-10838	215	72	and	and	CCONJ
easat-10838	215	73	familyrelated	familyrelate	VERB
easat-10838	215	74	groups	group	NOUN
easat-10838	215	75	/	/	SYM
easat-10838	215	76	huf	huf	PROPN
easat-10838	215	77	famown	famown	PROPN
easat-10838	215	78	dii	dii	PROPN
easat-10838	215	79	ownership	ownership	NOUN
easat-10838	215	80	percentage	percentage	NOUN
easat-10838	215	81	of	of	ADP
easat-10838	215	82	shares	share	NOUN
easat-10838	215	83	held	hold	VERB
easat-10838	215	84	by	by	ADP
easat-10838	215	85	the	the	DET
easat-10838	215	86	domestic	domestic	ADJ
easat-10838	215	87	institutional	institutional	ADJ
easat-10838	215	88	investor	investor	NOUN
easat-10838	215	89	group	group	NOUN
easat-10838	215	90	diiown	diiown	VERB
easat-10838	215	91	fii	fii	PROPN
easat-10838	215	92	ownership	ownership	NOUN
easat-10838	215	93	percentage	percentage	NOUN
easat-10838	215	94	of	of	ADP
easat-10838	215	95	shares	share	NOUN
easat-10838	215	96	held	hold	VERB
easat-10838	215	97	by	by	ADP
easat-10838	215	98	foreign	foreign	ADJ
easat-10838	215	99	institutional	institutional	ADJ
easat-10838	215	100	investors	investor	NOUN
easat-10838	215	101	fiiown	fiiown	VERB
easat-10838	215	102	control	control	NOUN
easat-10838	215	103	variables	variable	NOUN
easat-10838	215	104	leverage	leverage	NOUN
easat-10838	215	105	ratio	ratio	NOUN
easat-10838	215	106	of	of	ADP
easat-10838	215	107	the	the	DET
easat-10838	215	108	total	total	ADJ
easat-10838	215	109	book	book	NOUN
easat-10838	215	110	value	value	NOUN
easat-10838	215	111	of	of	ADP
easat-10838	215	112	debts	debt	NOUN
easat-10838	215	113	to	to	ADP
easat-10838	215	114	the	the	DET
easat-10838	215	115	total	total	ADJ
easat-10838	215	116	assets	asset	NOUN
easat-10838	215	117	liv	liv	PROPN
easat-10838	215	118	firm	firm	NOUN
easat-10838	215	119	's	's	PART
easat-10838	215	120	size	size	NOUN
easat-10838	215	121	a	a	DET
easat-10838	215	122	natural	natural	ADJ
easat-10838	215	123	log	log	NOUN
easat-10838	215	124	of	of	ADP
easat-10838	215	125	total	total	ADJ
easat-10838	215	126	assets	asset	NOUN
easat-10838	215	127	size	size	NOUN
easat-10838	215	128	profitability	profitability	NOUN
easat-10838	215	129	ratio	ratio	NOUN
easat-10838	215	130	of	of	ADP
easat-10838	215	131	operating	operate	VERB
easat-10838	215	132	profit	profit	NOUN
easat-10838	215	133	to	to	ADP
easat-10838	215	134	total	total	ADJ
easat-10838	215	135	assets	asset	NOUN
easat-10838	215	136	roa	roa	PROPN
easat-10838	215	137	3.3	3.3	NUM
easat-10838	215	138	.	.	PUNCT
easat-10838	216	1	control	control	NOUN
easat-10838	216	2	variables	variable	NOUN
easat-10838	216	3	in	in	ADP
easat-10838	216	4	empirical	empirical	ADJ
easat-10838	216	5	research	research	NOUN
easat-10838	216	6	on	on	ADP
easat-10838	216	7	dividend	dividend	NOUN
easat-10838	216	8	policy	policy	NOUN
easat-10838	216	9	and	and	CCONJ
easat-10838	216	10	corporate	corporate	ADJ
easat-10838	216	11	governance	governance	NOUN
easat-10838	216	12	,	,	PUNCT
easat-10838	216	13	the	the	DET
easat-10838	216	14	inclusion	inclusion	NOUN
easat-10838	216	15	of	of	ADP
easat-10838	216	16	control	control	NOUN
easat-10838	216	17	variables	variable	NOUN
easat-10838	216	18	ensures	ensure	VERB
easat-10838	216	19	more	more	ADV
easat-10838	216	20	reliable	reliable	ADJ
easat-10838	216	21	estimates	estimate	NOUN
easat-10838	216	22	by	by	ADP
easat-10838	216	23	accounting	account	VERB
easat-10838	216	24	for	for	ADP
easat-10838	216	25	firm	firm	ADJ
easat-10838	216	26	-	-	PUNCT
easat-10838	216	27	specific	specific	ADJ
easat-10838	216	28	heterogeneity	heterogeneity	NOUN
easat-10838	216	29	that	that	PRON
easat-10838	216	30	might	might	AUX
easat-10838	216	31	otherwise	otherwise	ADV
easat-10838	216	32	confound	confound	VERB
easat-10838	216	33	the	the	DET
easat-10838	216	34	primary	primary	ADJ
easat-10838	216	35	relationships	relationship	NOUN
easat-10838	216	36	under	under	ADP
easat-10838	216	37	investigation	investigation	NOUN
easat-10838	216	38	.	.	PUNCT
easat-10838	217	1	the	the	DET
easat-10838	217	2	selection	selection	NOUN
easat-10838	217	3	of	of	ADP
easat-10838	217	4	appropriate	appropriate	ADJ
easat-10838	217	5	control	control	NOUN
easat-10838	217	6	variables	variable	NOUN
easat-10838	217	7	is	be	AUX
easat-10838	217	8	not	not	PART
easat-10838	217	9	arbitrary	arbitrary	ADJ
easat-10838	217	10	;	;	PUNCT
easat-10838	217	11	it	it	PRON
easat-10838	217	12	is	be	AUX
easat-10838	217	13	guided	guide	VERB
easat-10838	217	14	by	by	ADP
easat-10838	217	15	consistent	consistent	ADJ
easat-10838	217	16	empirical	empirical	ADJ
easat-10838	217	17	precedent	precedent	NOUN
easat-10838	217	18	and	and	CCONJ
easat-10838	217	19	theoretical	theoretical	ADJ
easat-10838	217	20	grounding	grounding	NOUN
easat-10838	217	21	.	.	PUNCT
easat-10838	218	1	firm	firm	ADJ
easat-10838	218	2	size	size	NOUN
easat-10838	218	3	remains	remain	VERB
easat-10838	218	4	one	one	NUM
easat-10838	218	5	of	of	ADP
easat-10838	218	6	the	the	DET
easat-10838	218	7	most	most	ADV
easat-10838	218	8	commonly	commonly	ADV
easat-10838	218	9	included	include	VERB
easat-10838	218	10	control	control	NOUN
easat-10838	218	11	variables	variable	NOUN
easat-10838	218	12	.	.	PUNCT
easat-10838	219	1	larger	large	ADJ
easat-10838	219	2	firms	firm	NOUN
easat-10838	219	3	tend	tend	VERB
easat-10838	219	4	to	to	PART
easat-10838	219	5	have	have	VERB
easat-10838	219	6	greater	great	ADJ
easat-10838	219	7	access	access	NOUN
easat-10838	219	8	to	to	ADP
easat-10838	219	9	capital	capital	NOUN
easat-10838	219	10	markets	market	NOUN
easat-10838	219	11	,	,	PUNCT
easat-10838	219	12	more	more	ADV
easat-10838	219	13	stable	stable	ADJ
easat-10838	219	14	earnings	earning	NOUN
easat-10838	219	15	,	,	PUNCT
easat-10838	219	16	and	and	CCONJ
easat-10838	219	17	established	establish	VERB
easat-10838	219	18	dividend	dividend	NOUN
easat-10838	219	19	policies	policy	NOUN
easat-10838	219	20	,	,	PUNCT
easat-10838	219	21	which	which	PRON
easat-10838	219	22	influence	influence	VERB
easat-10838	219	23	payout	payout	NOUN
easat-10838	219	24	behavior	behavior	NOUN
easat-10838	219	25	.	.	PUNCT
easat-10838	220	1	additionally	additionally	ADV
easat-10838	220	2	,	,	PUNCT
easat-10838	220	3	they	they	PRON
easat-10838	220	4	often	often	ADV
easat-10838	220	5	face	face	VERB
easat-10838	220	6	less	less	ADJ
easat-10838	220	7	information	information	NOUN
easat-10838	220	8	asymmetry	asymmetry	NOUN
easat-10838	220	9	,	,	PUNCT
easat-10838	220	10	reducing	reduce	VERB
easat-10838	220	11	agency	agency	NOUN
easat-10838	220	12	costs	cost	NOUN
easat-10838	220	13	associated	associate	VERB
easat-10838	220	14	with	with	ADP
easat-10838	220	15	dividend	dividend	NOUN
easat-10838	220	16	signaling	signal	VERB
easat-10838	220	17	.	.	PUNCT
easat-10838	221	1	recent	recent	ADJ
easat-10838	221	2	findings	finding	NOUN
easat-10838	221	3	confirm	confirm	VERB
easat-10838	221	4	the	the	DET
easat-10838	221	5	significance	significance	NOUN
easat-10838	221	6	of	of	ADP
easat-10838	221	7	firm	firm	ADJ
easat-10838	221	8	size	size	NOUN
easat-10838	221	9	as	as	ADP
easat-10838	221	10	a	a	DET
easat-10838	221	11	determinant	determinant	NOUN
easat-10838	221	12	of	of	ADP
easat-10838	221	13	dividend	dividend	NOUN
easat-10838	221	14	policy	policy	NOUN
easat-10838	221	15	decisions	decision	NOUN
easat-10838	221	16	across	across	ADP
easat-10838	221	17	multiple	multiple	ADJ
easat-10838	221	18	sectors	sector	NOUN
easat-10838	221	19	[	[	X
easat-10838	221	20	62	62	NUM
easat-10838	221	21	,	,	PUNCT
easat-10838	221	22	63	63	NUM
easat-10838	221	23	]	]	PUNCT
easat-10838	221	24	.	.	PUNCT
easat-10838	222	1	profitability	profitability	NOUN
easat-10838	222	2	,	,	PUNCT
easat-10838	222	3	often	often	ADV
easat-10838	222	4	measured	measure	VERB
easat-10838	222	5	through	through	ADP
easat-10838	222	6	return	return	NOUN
easat-10838	222	7	on	on	ADP
easat-10838	222	8	assets	asset	NOUN
easat-10838	222	9	or	or	CCONJ
easat-10838	222	10	return	return	VERB
easat-10838	222	11	on	on	ADP
easat-10838	222	12	equity	equity	NOUN
easat-10838	222	13	,	,	PUNCT
easat-10838	222	14	is	be	AUX
easat-10838	222	15	a	a	DET
easat-10838	222	16	fundamental	fundamental	ADJ
easat-10838	222	17	control	control	NOUN
easat-10838	222	18	variable	variable	NOUN
easat-10838	222	19	in	in	ADP
easat-10838	222	20	dividend	dividend	NOUN
easat-10838	222	21	studies	study	NOUN
easat-10838	222	22	.	.	PUNCT
easat-10838	223	1	profitable	profitable	ADJ
easat-10838	223	2	firms	firm	NOUN
easat-10838	223	3	are	be	AUX
easat-10838	223	4	more	more	ADV
easat-10838	223	5	likely	likely	ADJ
easat-10838	223	6	to	to	PART
easat-10838	223	7	distribute	distribute	VERB
easat-10838	223	8	dividends	dividend	NOUN
easat-10838	223	9	due	due	ADP
easat-10838	223	10	to	to	ADP
easat-10838	223	11	the	the	DET
easat-10838	223	12	availability	availability	NOUN
easat-10838	223	13	of	of	ADP
easat-10838	223	14	internal	internal	ADJ
easat-10838	223	15	funds	fund	NOUN
easat-10838	223	16	and	and	CCONJ
easat-10838	223	17	the	the	DET
easat-10838	223	18	lower	low	ADJ
easat-10838	223	19	need	need	NOUN
easat-10838	223	20	for	for	ADP
easat-10838	223	21	external	external	ADJ
easat-10838	223	22	financing	financing	NOUN
easat-10838	223	23	.	.	PUNCT
easat-10838	224	1	multiple	multiple	ADJ
easat-10838	224	2	studies	study	NOUN
easat-10838	224	3	confirm	confirm	VERB
easat-10838	224	4	a	a	DET
easat-10838	224	5	positive	positive	ADJ
easat-10838	224	6	association	association	NOUN
easat-10838	224	7	between	between	ADP
easat-10838	224	8	profitability	profitability	NOUN
easat-10838	224	9	and	and	CCONJ
easat-10838	224	10	dividend	dividend	NOUN
easat-10838	224	11	payouts	payout	NOUN
easat-10838	224	12	,	,	PUNCT
easat-10838	224	13	reinforcing	reinforce	VERB
easat-10838	224	14	its	its	PRON
easat-10838	224	15	importance	importance	NOUN
easat-10838	224	16	as	as	ADP
easat-10838	224	17	a	a	DET
easat-10838	224	18	control	control	NOUN
easat-10838	224	19	variable	variable	NOUN
easat-10838	224	20	in	in	ADP
easat-10838	224	21	governance	governance	NOUN
easat-10838	224	22	-	-	PUNCT
easat-10838	224	23	dividend	dividend	NOUN
easat-10838	224	24	models	model	NOUN
easat-10838	224	25	233	233	NUM
easat-10838	224	26	edelweiss	edelweiss	PROPN
easat-10838	224	27	applied	apply	VERB
easat-10838	224	28	science	science	NOUN
easat-10838	224	29	and	and	CCONJ
easat-10838	224	30	technology	technology	NOUN
easat-10838	224	31	issn	issn	PROPN
easat-10838	224	32	:	:	PUNCT
easat-10838	224	33	2576	2576	NUM
easat-10838	224	34	-	-	SYM
easat-10838	224	35	8484	8484	NUM
easat-10838	224	36	vol	vol	NOUN
easat-10838	224	37	.	.	PROPN
easat-10838	225	1	9	9	NUM
easat-10838	225	2	,	,	PUNCT
easat-10838	225	3	no	no	INTJ
easat-10838	225	4	.	.	NOUN
easat-10838	225	5	11	11	NUM
easat-10838	225	6	:	:	PUNCT
easat-10838	225	7	225	225	NUM
easat-10838	225	8	-	-	SYM
easat-10838	225	9	248	248	NUM
easat-10838	225	10	,	,	PUNCT
easat-10838	225	11	2025	2025	NUM
easat-10838	225	12	doi	doi	NOUN
easat-10838	225	13	:	:	PUNCT
easat-10838	225	14	10.55214/2576	10.55214/2576	NUM
easat-10838	225	15	-	-	PUNCT
easat-10838	225	16	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	225	17	©	©	PROPN
easat-10838	225	18	2025	2025	NUM
easat-10838	225	19	by	by	ADP
easat-10838	225	20	the	the	DET
easat-10838	225	21	authors	author	NOUN
easat-10838	225	22	;	;	PUNCT
easat-10838	225	23	licensee	licensee	PROPN
easat-10838	225	24	learning	learning	NOUN
easat-10838	225	25	gate	gate	NOUN
easat-10838	226	1	[	[	X
easat-10838	226	2	64	64	NUM
easat-10838	226	3	,	,	PUNCT
easat-10838	226	4	65	65	NUM
easat-10838	226	5	]	]	PUNCT
easat-10838	226	6	.	.	PUNCT
easat-10838	227	1	leverage	leverage	NOUN
easat-10838	227	2	is	be	AUX
easat-10838	227	3	another	another	DET
easat-10838	227	4	critical	critical	ADJ
easat-10838	227	5	control	control	NOUN
easat-10838	227	6	.	.	PUNCT
easat-10838	228	1	highly	highly	ADV
easat-10838	228	2	leveraged	leveraged	ADJ
easat-10838	228	3	firms	firm	NOUN
easat-10838	228	4	tend	tend	VERB
easat-10838	228	5	to	to	PART
easat-10838	228	6	retain	retain	VERB
easat-10838	228	7	earnings	earning	NOUN
easat-10838	228	8	to	to	PART
easat-10838	228	9	meet	meet	VERB
easat-10838	228	10	debt	debt	NOUN
easat-10838	228	11	obligations	obligation	NOUN
easat-10838	228	12	,	,	PUNCT
easat-10838	228	13	which	which	PRON
easat-10838	228	14	often	often	ADV
easat-10838	228	15	constrains	constrain	VERB
easat-10838	228	16	their	their	PRON
easat-10838	228	17	ability	ability	NOUN
easat-10838	228	18	or	or	CCONJ
easat-10838	228	19	willingness	willingness	NOUN
easat-10838	228	20	to	to	PART
easat-10838	228	21	distribute	distribute	VERB
easat-10838	228	22	dividends	dividend	NOUN
easat-10838	228	23	.	.	PUNCT
easat-10838	229	1	this	this	DET
easat-10838	229	2	negative	negative	ADJ
easat-10838	229	3	association	association	NOUN
easat-10838	229	4	is	be	AUX
easat-10838	229	5	widely	widely	ADV
easat-10838	229	6	observed	observe	VERB
easat-10838	229	7	and	and	CCONJ
easat-10838	229	8	confirms	confirm	VERB
easat-10838	229	9	that	that	SCONJ
easat-10838	229	10	financial	financial	ADJ
easat-10838	229	11	structure	structure	NOUN
easat-10838	229	12	affects	affect	VERB
easat-10838	229	13	payout	payout	ADJ
easat-10838	229	14	behavior	behavior	NOUN
easat-10838	229	15	.	.	PUNCT
easat-10838	230	1	the	the	DET
easat-10838	230	2	role	role	NOUN
easat-10838	230	3	of	of	ADP
easat-10838	230	4	leverage	leverage	NOUN
easat-10838	230	5	as	as	ADP
easat-10838	230	6	a	a	DET
easat-10838	230	7	control	control	NOUN
easat-10838	230	8	variable	variable	NOUN
easat-10838	230	9	is	be	AUX
easat-10838	230	10	well	well	ADV
easat-10838	230	11	-	-	PUNCT
easat-10838	230	12	documented	document	VERB
easat-10838	230	13	in	in	ADP
easat-10838	230	14	contemporary	contemporary	ADJ
easat-10838	230	15	studies	study	NOUN
easat-10838	230	16	that	that	PRON
easat-10838	230	17	seek	seek	VERB
easat-10838	230	18	to	to	PART
easat-10838	230	19	isolate	isolate	VERB
easat-10838	230	20	the	the	DET
easat-10838	230	21	effects	effect	NOUN
easat-10838	230	22	of	of	ADP
easat-10838	230	23	governance	governance	NOUN
easat-10838	230	24	on	on	ADP
easat-10838	230	25	dividends	dividend	NOUN
easat-10838	230	26	[	[	X
easat-10838	230	27	66	66	NUM
easat-10838	230	28	]	]	PUNCT
easat-10838	230	29	.	.	PUNCT
easat-10838	231	1	firm	firm	ADJ
easat-10838	231	2	age	age	NOUN
easat-10838	231	3	is	be	AUX
easat-10838	231	4	used	use	VERB
easat-10838	231	5	to	to	PART
easat-10838	231	6	capture	capture	VERB
easat-10838	231	7	the	the	DET
easat-10838	231	8	maturity	maturity	NOUN
easat-10838	231	9	and	and	CCONJ
easat-10838	231	10	stability	stability	NOUN
easat-10838	231	11	of	of	ADP
easat-10838	231	12	operations	operation	NOUN
easat-10838	231	13	.	.	PUNCT
easat-10838	232	1	mature	mature	ADJ
easat-10838	232	2	firms	firm	NOUN
easat-10838	232	3	often	often	ADV
easat-10838	232	4	have	have	VERB
easat-10838	232	5	fewer	few	ADJ
easat-10838	232	6	growth	growth	NOUN
easat-10838	232	7	opportunities	opportunity	NOUN
easat-10838	232	8	and	and	CCONJ
easat-10838	232	9	are	be	AUX
easat-10838	232	10	therefore	therefore	ADV
easat-10838	232	11	more	more	ADV
easat-10838	232	12	likely	likely	ADJ
easat-10838	232	13	to	to	PART
easat-10838	232	14	distribute	distribute	VERB
easat-10838	232	15	earnings	earning	NOUN
easat-10838	232	16	as	as	ADP
easat-10838	232	17	dividends	dividend	NOUN
easat-10838	232	18	.	.	PUNCT
easat-10838	233	1	including	include	VERB
easat-10838	233	2	firm	firm	ADJ
easat-10838	233	3	age	age	NOUN
easat-10838	233	4	helps	help	VERB
easat-10838	233	5	control	control	VERB
easat-10838	233	6	for	for	ADP
easat-10838	233	7	differences	difference	NOUN
easat-10838	233	8	in	in	ADP
easat-10838	233	9	strategic	strategic	ADJ
easat-10838	233	10	life	life	NOUN
easat-10838	233	11	cycle	cycle	NOUN
easat-10838	233	12	phases	phase	NOUN
easat-10838	233	13	across	across	ADP
easat-10838	233	14	the	the	DET
easat-10838	233	15	sample	sample	NOUN
easat-10838	233	16	.	.	PUNCT
easat-10838	234	1	recent	recent	ADJ
easat-10838	234	2	research	research	NOUN
easat-10838	234	3	confirms	confirm	VERB
easat-10838	234	4	that	that	SCONJ
easat-10838	234	5	age	age	NOUN
easat-10838	234	6	positively	positively	ADV
easat-10838	234	7	correlates	correlate	VERB
easat-10838	234	8	with	with	ADP
easat-10838	234	9	dividend	dividend	NOUN
easat-10838	234	10	payouts	payout	NOUN
easat-10838	234	11	as	as	SCONJ
easat-10838	234	12	companies	company	NOUN
easat-10838	234	13	evolve	evolve	VERB
easat-10838	234	14	from	from	ADP
easat-10838	234	15	growth	growth	NOUN
easat-10838	234	16	to	to	ADP
easat-10838	234	17	maturity	maturity	NOUN
easat-10838	234	18	stages	stage	NOUN
easat-10838	234	19	[	[	X
easat-10838	234	20	67	67	NUM
easat-10838	234	21	]	]	PUNCT
easat-10838	234	22	.	.	PUNCT
easat-10838	235	1	prior	prior	ADJ
easat-10838	235	2	year	year	NOUN
easat-10838	235	3	dividend	dividend	NOUN
easat-10838	235	4	payout	payout	NOUN
easat-10838	235	5	is	be	AUX
easat-10838	235	6	a	a	DET
easat-10838	235	7	control	control	NOUN
easat-10838	235	8	that	that	PRON
easat-10838	235	9	accounts	account	VERB
easat-10838	235	10	for	for	ADP
easat-10838	235	11	dividend	dividend	NOUN
easat-10838	235	12	policy	policy	NOUN
easat-10838	235	13	persistence	persistence	NOUN
easat-10838	235	14	.	.	PUNCT
easat-10838	236	1	firms	firm	NOUN
easat-10838	236	2	tend	tend	VERB
easat-10838	236	3	to	to	PART
easat-10838	236	4	maintain	maintain	VERB
easat-10838	236	5	stable	stable	ADJ
easat-10838	236	6	dividend	dividend	NOUN
easat-10838	236	7	policies	policy	NOUN
easat-10838	236	8	due	due	ADJ
easat-10838	236	9	to	to	ADP
easat-10838	236	10	signaling	signal	VERB
easat-10838	236	11	and	and	CCONJ
easat-10838	236	12	investor	investor	NOUN
easat-10838	236	13	expectation	expectation	NOUN
easat-10838	236	14	management	management	NOUN
easat-10838	236	15	.	.	PUNCT
easat-10838	237	1	including	include	VERB
easat-10838	237	2	lagged	lag	VERB
easat-10838	237	3	dividends	dividend	NOUN
easat-10838	237	4	captures	capture	VERB
easat-10838	237	5	this	this	DET
easat-10838	237	6	inertia	inertia	NOUN
easat-10838	237	7	and	and	CCONJ
easat-10838	237	8	ensures	ensure	VERB
easat-10838	237	9	that	that	SCONJ
easat-10838	237	10	observed	observed	ADJ
easat-10838	237	11	changes	change	NOUN
easat-10838	237	12	are	be	AUX
easat-10838	237	13	not	not	PART
easat-10838	237	14	misattributed	misattribute	VERB
easat-10838	237	15	to	to	ADP
easat-10838	237	16	governance	governance	NOUN
easat-10838	237	17	shifts	shift	NOUN
easat-10838	237	18	.	.	PUNCT
easat-10838	238	1	rahayu	rahayu	PROPN
easat-10838	238	2	and	and	CCONJ
easat-10838	238	3	meidiaswati	meidiaswati	NOUN
easat-10838	239	1	[	[	X
easat-10838	239	2	65	65	NUM
easat-10838	239	3	]	]	PUNCT
easat-10838	239	4	confirm	confirm	VERB
easat-10838	239	5	its	its	PRON
easat-10838	239	6	explanatory	explanatory	ADJ
easat-10838	239	7	power	power	NOUN
easat-10838	239	8	in	in	ADP
easat-10838	239	9	models	model	NOUN
easat-10838	239	10	of	of	ADP
easat-10838	239	11	payout	payout	ADJ
easat-10838	239	12	behavior	behavior	NOUN
easat-10838	239	13	among	among	ADP
easat-10838	239	14	indonesian	indonesian	ADJ
easat-10838	239	15	manufacturers	manufacturer	NOUN
easat-10838	239	16	.	.	PUNCT
easat-10838	240	1	liquidity	liquidity	NOUN
easat-10838	240	2	is	be	AUX
easat-10838	240	3	a	a	DET
easat-10838	240	4	practical	practical	ADJ
easat-10838	240	5	control	control	NOUN
easat-10838	240	6	variable	variable	NOUN
easat-10838	240	7	,	,	PUNCT
easat-10838	240	8	as	as	SCONJ
easat-10838	240	9	firms	firm	NOUN
easat-10838	240	10	with	with	ADP
easat-10838	240	11	strong	strong	ADJ
easat-10838	240	12	short	short	ADJ
easat-10838	240	13	-	-	PUNCT
easat-10838	240	14	term	term	NOUN
easat-10838	240	15	assets	asset	NOUN
easat-10838	240	16	are	be	AUX
easat-10838	240	17	more	more	ADV
easat-10838	240	18	capable	capable	ADJ
easat-10838	240	19	of	of	ADP
easat-10838	240	20	sustaining	sustain	VERB
easat-10838	240	21	cash	cash	NOUN
easat-10838	240	22	dividends	dividend	NOUN
easat-10838	240	23	.	.	PUNCT
easat-10838	241	1	it	it	PRON
easat-10838	241	2	also	also	ADV
easat-10838	241	3	mitigates	mitigate	VERB
easat-10838	241	4	investor	investor	NOUN
easat-10838	241	5	concern	concern	NOUN
easat-10838	241	6	over	over	ADP
easat-10838	241	7	payment	payment	NOUN
easat-10838	241	8	risk	risk	NOUN
easat-10838	241	9	.	.	PUNCT
easat-10838	242	1	studies	study	NOUN
easat-10838	242	2	identify	identify	VERB
easat-10838	242	3	liquidity	liquidity	NOUN
easat-10838	242	4	as	as	ADP
easat-10838	242	5	an	an	DET
easat-10838	242	6	effective	effective	ADJ
easat-10838	242	7	determinant	determinant	NOUN
easat-10838	242	8	in	in	ADP
easat-10838	242	9	moderating	moderate	VERB
easat-10838	242	10	governance	governance	NOUN
easat-10838	242	11	-	-	PUNCT
easat-10838	242	12	dividend	dividend	NOUN
easat-10838	242	13	linkages	linkage	NOUN
easat-10838	242	14	[	[	X
easat-10838	242	15	64	64	NUM
easat-10838	242	16	]	]	PUNCT
easat-10838	242	17	.	.	PUNCT
easat-10838	243	1	4	4	X
easat-10838	243	2	.	.	X
easat-10838	243	3	methodology	methodology	NOUN
easat-10838	243	4	the	the	DET
easat-10838	243	5	tobit	tobit	NOUN
easat-10838	243	6	and	and	CCONJ
easat-10838	243	7	probit	probit	NOUN
easat-10838	243	8	methods	method	NOUN
easat-10838	243	9	are	be	AUX
easat-10838	243	10	used	use	VERB
easat-10838	243	11	in	in	ADP
easat-10838	243	12	this	this	DET
easat-10838	243	13	panel	panel	NOUN
easat-10838	243	14	data	datum	NOUN
easat-10838	243	15	estimation	estimation	NOUN
easat-10838	243	16	,	,	PUNCT
easat-10838	243	17	as	as	ADP
easat-10838	243	18	the	the	DET
easat-10838	243	19	binary	binary	ADJ
easat-10838	243	20	nature	nature	NOUN
easat-10838	243	21	of	of	ADP
easat-10838	243	22	one	one	NUM
easat-10838	243	23	of	of	ADP
easat-10838	243	24	the	the	DET
easat-10838	243	25	dependent	dependent	ADJ
easat-10838	243	26	variables	variable	NOUN
easat-10838	243	27	while	while	SCONJ
easat-10838	243	28	the	the	DET
easat-10838	243	29	other	other	ADJ
easat-10838	243	30	is	be	AUX
easat-10838	243	31	a	a	DET
easat-10838	243	32	censored	censored	ADJ
easat-10838	243	33	variable	variable	NOUN
easat-10838	243	34	.	.	PUNCT
easat-10838	244	1	the	the	DET
easat-10838	244	2	reason	reason	NOUN
easat-10838	244	3	for	for	ADP
easat-10838	244	4	using	use	VERB
easat-10838	244	5	the	the	DET
easat-10838	244	6	probit	probit	NOUN
easat-10838	244	7	model	model	NOUN
easat-10838	244	8	in	in	ADP
easat-10838	244	9	this	this	DET
easat-10838	244	10	study	study	NOUN
easat-10838	244	11	is	be	AUX
easat-10838	244	12	the	the	DET
easat-10838	244	13	fact	fact	NOUN
easat-10838	244	14	that	that	SCONJ
easat-10838	244	15	when	when	SCONJ
easat-10838	244	16	companies	company	NOUN
easat-10838	244	17	decide	decide	VERB
easat-10838	244	18	on	on	ADP
easat-10838	244	19	their	their	PRON
easat-10838	244	20	dividend	dividend	NOUN
easat-10838	244	21	policy	policy	NOUN
easat-10838	244	22	,	,	PUNCT
easat-10838	244	23	they	they	PRON
easat-10838	244	24	face	face	VERB
easat-10838	244	25	two	two	NUM
easat-10838	244	26	options	option	NOUN
easat-10838	244	27	:	:	PUNCT
easat-10838	244	28	pay	pay	VERB
easat-10838	244	29	dividends	dividend	NOUN
easat-10838	244	30	or	or	CCONJ
easat-10838	244	31	not	not	PART
easat-10838	244	32	pay	pay	VERB
easat-10838	244	33	dividends	dividend	NOUN
easat-10838	244	34	.	.	PUNCT
easat-10838	245	1	these	these	DET
easat-10838	245	2	options	option	NOUN
easat-10838	245	3	are	be	AUX
easat-10838	245	4	based	base	VERB
easat-10838	245	5	on	on	ADP
easat-10838	245	6	the	the	DET
easat-10838	245	7	binary	binary	ADJ
easat-10838	245	8	nature	nature	NOUN
easat-10838	245	9	of	of	ADP
easat-10838	245	10	one	one	NUM
easat-10838	245	11	of	of	ADP
easat-10838	245	12	the	the	DET
easat-10838	245	13	variables	variable	NOUN
easat-10838	245	14	dependent	dependent	ADJ
easat-10838	245	15	on	on	ADP
easat-10838	245	16	the	the	DET
easat-10838	245	17	dividend	dividend	NOUN
easat-10838	245	18	decision	decision	NOUN
easat-10838	245	19	.	.	PUNCT
easat-10838	246	1	therefore	therefore	ADV
easat-10838	246	2	,	,	PUNCT
easat-10838	246	3	the	the	DET
easat-10838	246	4	probit	probit	NOUN
easat-10838	246	5	model	model	NOUN
easat-10838	246	6	is	be	AUX
easat-10838	246	7	the	the	DET
easat-10838	246	8	most	most	ADV
easat-10838	246	9	appropriate	appropriate	ADJ
easat-10838	246	10	to	to	PART
easat-10838	246	11	reflect	reflect	VERB
easat-10838	246	12	this	this	DET
easat-10838	246	13	decision	decision	NOUN
easat-10838	246	14	.	.	PUNCT
easat-10838	247	1	while	while	SCONJ
easat-10838	247	2	the	the	DET
easat-10838	247	3	tobit	tobit	NOUN
easat-10838	247	4	model	model	NOUN
easat-10838	247	5	is	be	AUX
easat-10838	247	6	used	use	VERB
easat-10838	247	7	to	to	PART
easat-10838	247	8	consider	consider	VERB
easat-10838	247	9	the	the	DET
easat-10838	247	10	fact	fact	NOUN
easat-10838	247	11	that	that	SCONJ
easat-10838	247	12	the	the	DET
easat-10838	247	13	payment	payment	NOUN
easat-10838	247	14	of	of	ADP
easat-10838	247	15	dividends	dividend	NOUN
easat-10838	247	16	has	have	AUX
easat-10838	247	17	two	two	NUM
easat-10838	247	18	outcomes	outcome	NOUN
easat-10838	247	19	:	:	PUNCT
easat-10838	247	20	zero	zero	NUM
easat-10838	247	21	,	,	PUNCT
easat-10838	247	22	in	in	ADP
easat-10838	247	23	which	which	PRON
easat-10838	247	24	companies	company	NOUN
easat-10838	247	25	do	do	AUX
easat-10838	247	26	not	not	PART
easat-10838	247	27	distribute	distribute	VERB
easat-10838	247	28	dividends	dividend	NOUN
easat-10838	247	29	,	,	PUNCT
easat-10838	247	30	or	or	CCONJ
easat-10838	247	31	a	a	DET
easat-10838	247	32	positive	positive	ADJ
easat-10838	247	33	value	value	NOUN
easat-10838	247	34	if	if	SCONJ
easat-10838	247	35	companies	company	NOUN
easat-10838	247	36	decide	decide	VERB
easat-10838	247	37	to	to	PART
easat-10838	247	38	pay	pay	VERB
easat-10838	247	39	dividends	dividend	NOUN
easat-10838	247	40	to	to	ADP
easat-10838	247	41	their	their	PRON
easat-10838	247	42	shareholders	shareholder	NOUN
easat-10838	247	43	.	.	PUNCT
easat-10838	248	1	in	in	ADP
easat-10838	248	2	addition	addition	NOUN
easat-10838	248	3	,	,	PUNCT
easat-10838	248	4	dividends	dividend	NOUN
easat-10838	248	5	will	will	AUX
easat-10838	248	6	never	never	ADV
easat-10838	248	7	be	be	AUX
easat-10838	248	8	negative	negative	ADJ
easat-10838	248	9	;	;	PUNCT
easat-10838	248	10	therefore	therefore	ADV
easat-10838	248	11	,	,	PUNCT
easat-10838	248	12	the	the	DET
easat-10838	248	13	tobit	tobit	NOUN
easat-10838	248	14	model	model	NOUN
easat-10838	248	15	is	be	AUX
easat-10838	248	16	more	more	ADV
easat-10838	248	17	preferable	preferable	ADJ
easat-10838	248	18	.	.	PUNCT
easat-10838	249	1	this	this	DET
easat-10838	249	2	study	study	NOUN
easat-10838	249	3	uses	use	VERB
easat-10838	249	4	a	a	DET
easat-10838	249	5	greater	great	ADJ
easat-10838	249	6	number	number	NOUN
easat-10838	249	7	of	of	ADP
easat-10838	249	8	corporate	corporate	ADJ
easat-10838	249	9	governance	governance	NOUN
easat-10838	249	10	elements	element	NOUN
easat-10838	249	11	that	that	PRON
easat-10838	249	12	can	can	AUX
easat-10838	249	13	lead	lead	VERB
easat-10838	249	14	to	to	ADP
easat-10838	249	15	the	the	DET
easat-10838	249	16	problem	problem	NOUN
easat-10838	249	17	of	of	ADP
easat-10838	249	18	endogeneity	endogeneity	NOUN
easat-10838	249	19	.	.	PUNCT
easat-10838	250	1	to	to	PART
easat-10838	250	2	address	address	VERB
easat-10838	250	3	this	this	DET
easat-10838	250	4	issue	issue	NOUN
easat-10838	250	5	,	,	PUNCT
easat-10838	250	6	the	the	DET
easat-10838	250	7	use	use	NOUN
easat-10838	250	8	of	of	ADP
easat-10838	250	9	dynamic	dynamic	ADJ
easat-10838	250	10	panel	panel	NOUN
easat-10838	250	11	regression	regression	NOUN
easat-10838	250	12	is	be	AUX
easat-10838	250	13	justified	justify	VERB
easat-10838	250	14	in	in	ADP
easat-10838	250	15	this	this	DET
easat-10838	250	16	study	study	NOUN
easat-10838	250	17	.	.	PUNCT
easat-10838	251	1	in	in	ADP
easat-10838	251	2	quantitative	quantitative	ADJ
easat-10838	251	3	analysis	analysis	NOUN
easat-10838	251	4	,	,	PUNCT
easat-10838	251	5	endogeneity	endogeneity	NOUN
easat-10838	251	6	problems	problem	NOUN
easat-10838	251	7	occur	occur	VERB
easat-10838	251	8	when	when	SCONJ
easat-10838	251	9	an	an	DET
easat-10838	251	10	explanatory	explanatory	ADJ
easat-10838	251	11	variable	variable	NOUN
easat-10838	251	12	is	be	AUX
easat-10838	251	13	correlated	correlate	VERB
easat-10838	251	14	with	with	ADP
easat-10838	251	15	the	the	DET
easat-10838	251	16	error	error	NOUN
easat-10838	251	17	term	term	NOUN
easat-10838	251	18	.	.	PUNCT
easat-10838	252	1	therefore	therefore	ADV
easat-10838	252	2	,	,	PUNCT
easat-10838	252	3	gmm	gmm	PROPN
easat-10838	252	4	regression	regression	VERB
easat-10838	252	5	analysis	analysis	NOUN
easat-10838	252	6	is	be	AUX
easat-10838	252	7	performed	perform	VERB
easat-10838	252	8	on	on	ADP
easat-10838	252	9	sample	sample	NOUN
easat-10838	252	10	companies	company	NOUN
easat-10838	252	11	.	.	PUNCT
easat-10838	253	1	the	the	DET
easat-10838	253	2	sargan	sargan	PROPN
easat-10838	253	3	test	test	NOUN
easat-10838	253	4	confirms	confirm	VERB
easat-10838	253	5	the	the	DET
easat-10838	253	6	validity	validity	NOUN
easat-10838	253	7	of	of	ADP
easat-10838	253	8	the	the	DET
easat-10838	253	9	instruments	instrument	NOUN
easat-10838	253	10	used	use	VERB
easat-10838	253	11	in	in	ADP
easat-10838	253	12	the	the	DET
easat-10838	253	13	model	model	NOUN
easat-10838	253	14	.	.	PUNCT
easat-10838	254	1	the	the	DET
easat-10838	254	2	sargan	sargan	ADJ
easat-10838	254	3	test	test	NOUN
easat-10838	254	4	of	of	ADP
easat-10838	254	5	the	the	DET
easat-10838	254	6	identified	identify	VERB
easat-10838	254	7	restrictions	restriction	NOUN
easat-10838	254	8	verifies	verify	VERB
easat-10838	254	9	the	the	DET
easat-10838	254	10	validity	validity	NOUN
easat-10838	254	11	of	of	ADP
easat-10838	254	12	the	the	DET
easat-10838	254	13	instruments	instrument	NOUN
easat-10838	254	14	used	use	VERB
easat-10838	254	15	in	in	ADP
easat-10838	254	16	the	the	DET
easat-10838	254	17	gmm	gmm	NOUN
easat-10838	254	18	estimate	estimate	NOUN
easat-10838	254	19	.	.	PUNCT
easat-10838	255	1	the	the	DET
easat-10838	255	2	generalized	generalized	ADJ
easat-10838	255	3	method	method	NOUN
easat-10838	255	4	of	of	ADP
easat-10838	255	5	moments	moment	NOUN
easat-10838	255	6	(	(	PUNCT
easat-10838	255	7	gmm	gmm	NOUN
easat-10838	255	8	)	)	PUNCT
easat-10838	255	9	is	be	AUX
easat-10838	255	10	an	an	DET
easat-10838	255	11	advanced	advanced	ADJ
easat-10838	255	12	econometric	econometric	ADJ
easat-10838	255	13	technique	technique	NOUN
easat-10838	255	14	designed	design	VERB
easat-10838	255	15	to	to	PART
easat-10838	255	16	address	address	VERB
easat-10838	255	17	potential	potential	ADJ
easat-10838	255	18	endogeneity	endogeneity	NOUN
easat-10838	255	19	issues	issue	NOUN
easat-10838	255	20	in	in	ADP
easat-10838	255	21	panel	panel	NOUN
easat-10838	255	22	data	datum	NOUN
easat-10838	255	23	models	model	NOUN
easat-10838	255	24	.	.	PUNCT
easat-10838	256	1	endogeneity	endogeneity	NOUN
easat-10838	256	2	arises	arise	VERB
easat-10838	256	3	when	when	SCONJ
easat-10838	256	4	explanatory	explanatory	ADJ
easat-10838	256	5	variables	variable	NOUN
easat-10838	256	6	correlate	correlate	VERB
easat-10838	256	7	with	with	ADP
easat-10838	256	8	the	the	DET
easat-10838	256	9	error	error	NOUN
easat-10838	256	10	term	term	NOUN
easat-10838	256	11	,	,	PUNCT
easat-10838	256	12	often	often	ADV
easat-10838	256	13	due	due	ADJ
easat-10838	256	14	to	to	ADP
easat-10838	256	15	omitted	omit	VERB
easat-10838	256	16	variables	variable	NOUN
easat-10838	256	17	,	,	PUNCT
easat-10838	256	18	measurement	measurement	NOUN
easat-10838	256	19	error	error	NOUN
easat-10838	256	20	,	,	PUNCT
easat-10838	256	21	or	or	CCONJ
easat-10838	256	22	simultaneity	simultaneity	NOUN
easat-10838	256	23	,	,	PUNCT
easat-10838	256	24	leading	lead	VERB
easat-10838	256	25	to	to	ADP
easat-10838	256	26	biased	biased	ADJ
easat-10838	256	27	and	and	CCONJ
easat-10838	256	28	inconsistent	inconsistent	ADJ
easat-10838	256	29	estimates	estimate	NOUN
easat-10838	256	30	.	.	PUNCT
easat-10838	257	1	gmm	gmm	PROPN
easat-10838	257	2	controls	control	VERB
easat-10838	257	3	for	for	ADP
easat-10838	257	4	this	this	PRON
easat-10838	257	5	by	by	ADP
easat-10838	257	6	using	use	VERB
easat-10838	257	7	internal	internal	ADJ
easat-10838	257	8	instruments	instrument	NOUN
easat-10838	257	9	,	,	PUNCT
easat-10838	257	10	typically	typically	ADV
easat-10838	257	11	lagged	lag	VERB
easat-10838	257	12	values	value	NOUN
easat-10838	257	13	of	of	ADP
easat-10838	257	14	the	the	DET
easat-10838	257	15	dependent	dependent	ADJ
easat-10838	257	16	and	and	CCONJ
easat-10838	257	17	independent	independent	ADJ
easat-10838	257	18	variables	variable	NOUN
easat-10838	257	19	to	to	PART
easat-10838	257	20	generate	generate	VERB
easat-10838	257	21	consistent	consistent	ADJ
easat-10838	257	22	estimators	estimator	NOUN
easat-10838	257	23	.	.	PUNCT
easat-10838	258	1	in	in	ADP
easat-10838	258	2	the	the	DET
easat-10838	258	3	context	context	NOUN
easat-10838	258	4	of	of	ADP
easat-10838	258	5	this	this	DET
easat-10838	258	6	study	study	NOUN
easat-10838	258	7	,	,	PUNCT
easat-10838	258	8	where	where	SCONJ
easat-10838	258	9	firm	firm	ADJ
easat-10838	258	10	-	-	PUNCT
easat-10838	258	11	level	level	NOUN
easat-10838	258	12	governance	governance	NOUN
easat-10838	258	13	variables	variable	NOUN
easat-10838	258	14	such	such	ADJ
easat-10838	258	15	as	as	ADP
easat-10838	258	16	executive	executive	ADJ
easat-10838	258	17	compensation	compensation	NOUN
easat-10838	258	18	and	and	CCONJ
easat-10838	258	19	audit	audit	NOUN
easat-10838	258	20	committee	committee	NOUN
easat-10838	258	21	independence	independence	NOUN
easat-10838	258	22	may	may	AUX
easat-10838	258	23	be	be	AUX
easat-10838	258	24	simultaneously	simultaneously	ADV
easat-10838	258	25	influenced	influence	VERB
easat-10838	258	26	by	by	ADP
easat-10838	258	27	and	and	CCONJ
easat-10838	258	28	influence	influence	VERB
easat-10838	258	29	dividend	dividend	NOUN
easat-10838	258	30	decisions	decision	NOUN
easat-10838	258	31	,	,	PUNCT
easat-10838	258	32	endogeneity	endogeneity	NOUN
easat-10838	258	33	presents	present	VERB
easat-10838	258	34	a	a	DET
easat-10838	258	35	significant	significant	ADJ
easat-10838	258	36	concern	concern	NOUN
easat-10838	258	37	.	.	PUNCT
easat-10838	259	1	the	the	DET
easat-10838	259	2	dynamic	dynamic	ADJ
easat-10838	259	3	nature	nature	NOUN
easat-10838	259	4	of	of	ADP
easat-10838	259	5	corporate	corporate	ADJ
easat-10838	259	6	decision	decision	NOUN
easat-10838	259	7	-	-	PUNCT
easat-10838	259	8	making	making	NOUN
easat-10838	259	9	makes	make	VERB
easat-10838	259	10	it	it	PRON
easat-10838	259	11	plausible	plausible	ADJ
easat-10838	259	12	that	that	SCONJ
easat-10838	259	13	past	past	ADJ
easat-10838	259	14	dividend	dividend	NOUN
easat-10838	259	15	behavior	behavior	NOUN
easat-10838	259	16	affects	affect	VERB
easat-10838	259	17	current	current	ADJ
easat-10838	259	18	governance	governance	NOUN
easat-10838	259	19	structures	structure	NOUN
easat-10838	259	20	.	.	PUNCT
easat-10838	260	1	gmm	gmm	PROPN
easat-10838	260	2	is	be	AUX
easat-10838	260	3	particularly	particularly	ADV
easat-10838	260	4	suited	suit	VERB
easat-10838	260	5	to	to	ADP
easat-10838	260	6	this	this	DET
easat-10838	260	7	challenge	challenge	NOUN
easat-10838	260	8	,	,	PUNCT
easat-10838	260	9	as	as	SCONJ
easat-10838	260	10	it	it	PRON
easat-10838	260	11	enables	enable	VERB
easat-10838	260	12	the	the	DET
easat-10838	260	13	use	use	NOUN
easat-10838	260	14	of	of	ADP
easat-10838	260	15	lagged	lag	VERB
easat-10838	260	16	instruments	instrument	NOUN
easat-10838	260	17	within	within	ADP
easat-10838	260	18	a	a	DET
easat-10838	260	19	system	system	NOUN
easat-10838	260	20	of	of	ADP
easat-10838	260	21	equations	equation	NOUN
easat-10838	260	22	,	,	PUNCT
easat-10838	260	23	thereby	thereby	ADV
easat-10838	260	24	isolating	isolate	VERB
easat-10838	260	25	causal	causal	ADJ
easat-10838	260	26	relationships	relationship	NOUN
easat-10838	260	27	more	more	ADV
easat-10838	260	28	reliably	reliably	ADV
easat-10838	260	29	.	.	PUNCT
easat-10838	261	1	the	the	DET
easat-10838	261	2	study	study	NOUN
easat-10838	261	3	adopts	adopt	VERB
easat-10838	261	4	the	the	DET
easat-10838	261	5	arellanobond	arellanobond	PROPN
easat-10838	261	6	dynamic	dynamic	PROPN
easat-10838	261	7	panel	panel	NOUN
easat-10838	261	8	gmm	gmm	PROPN
easat-10838	261	9	estimator	estimator	NOUN
easat-10838	261	10	,	,	PUNCT
easat-10838	261	11	appropriate	appropriate	ADJ
easat-10838	261	12	for	for	ADP
easat-10838	261	13	datasets	dataset	NOUN
easat-10838	261	14	with	with	ADP
easat-10838	261	15	a	a	DET
easat-10838	261	16	large	large	ADJ
easat-10838	261	17	number	number	NOUN
easat-10838	261	18	of	of	ADP
easat-10838	261	19	firms	firm	NOUN
easat-10838	261	20	(	(	PUNCT
easat-10838	261	21	n	n	CCONJ
easat-10838	261	22	)	)	PUNCT
easat-10838	261	23	and	and	CCONJ
easat-10838	261	24	shorter	short	ADJ
easat-10838	261	25	time	time	NOUN
easat-10838	261	26	periods	period	NOUN
easat-10838	261	27	(	(	PUNCT
easat-10838	261	28	t	t	NOUN
easat-10838	261	29	)	)	PUNCT
easat-10838	261	30	.	.	PUNCT
easat-10838	262	1	the	the	DET
easat-10838	262	2	validity	validity	NOUN
easat-10838	262	3	of	of	ADP
easat-10838	262	4	instruments	instrument	NOUN
easat-10838	262	5	is	be	AUX
easat-10838	262	6	tested	test	VERB
easat-10838	262	7	through	through	ADP
easat-10838	262	8	the	the	DET
easat-10838	262	9	sargan	sargan	NOUN
easat-10838	262	10	and	and	CCONJ
easat-10838	262	11	arellano	arellano	PROPN
easat-10838	262	12	-	-	PUNCT
easat-10838	262	13	bond	bond	NOUN
easat-10838	262	14	autocorrelation	autocorrelation	NOUN
easat-10838	262	15	tests	test	NOUN
easat-10838	262	16	,	,	PUNCT
easat-10838	262	17	confirming	confirm	VERB
easat-10838	262	18	the	the	DET
easat-10838	262	19	robustness	robustness	NOUN
easat-10838	262	20	of	of	ADP
easat-10838	262	21	the	the	DET
easat-10838	262	22	estimates	estimate	NOUN
easat-10838	262	23	[	[	X
easat-10838	262	24	68	68	NUM
easat-10838	262	25	,	,	PUNCT
easat-10838	262	26	69	69	NUM
easat-10838	262	27	]	]	PUNCT
easat-10838	262	28	.	.	PUNCT
easat-10838	263	1	the	the	DET
easat-10838	263	2	following	follow	VERB
easat-10838	263	3	are	be	AUX
easat-10838	263	4	models	model	NOUN
easat-10838	263	5	of	of	ADP
easat-10838	263	6	this	this	DET
easat-10838	263	7	study	study	NOUN
easat-10838	263	8	:	:	PUNCT
easat-10838	263	9	234	234	NUM
easat-10838	263	10	edelweiss	edelweiss	PROPN
easat-10838	263	11	applied	apply	VERB
easat-10838	263	12	science	science	NOUN
easat-10838	263	13	and	and	CCONJ
easat-10838	263	14	technology	technology	NOUN
easat-10838	263	15	issn	issn	PROPN
easat-10838	263	16	:	:	PUNCT
easat-10838	263	17	2576	2576	NUM
easat-10838	263	18	-	-	SYM
easat-10838	263	19	8484	8484	NUM
easat-10838	263	20	vol	vol	NOUN
easat-10838	263	21	.	.	PROPN
easat-10838	264	1	9	9	NUM
easat-10838	264	2	,	,	PUNCT
easat-10838	264	3	no	no	INTJ
easat-10838	264	4	.	.	NOUN
easat-10838	264	5	11	11	NUM
easat-10838	264	6	:	:	PUNCT
easat-10838	264	7	225	225	NUM
easat-10838	264	8	-	-	SYM
easat-10838	264	9	248	248	NUM
easat-10838	264	10	,	,	PUNCT
easat-10838	264	11	2025	2025	NUM
easat-10838	264	12	doi	doi	NOUN
easat-10838	264	13	:	:	PUNCT
easat-10838	264	14	10.55214/2576	10.55214/2576	NUM
easat-10838	264	15	-	-	PUNCT
easat-10838	264	16	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	264	17	©	©	PROPN
easat-10838	264	18	2025	2025	NUM
easat-10838	264	19	by	by	ADP
easat-10838	264	20	the	the	DET
easat-10838	264	21	authors	author	NOUN
easat-10838	264	22	;	;	PUNCT
easat-10838	264	23	licensee	licensee	PROPN
easat-10838	264	24	learning	learn	VERB
easat-10838	264	25	gate	gate	PROPN
easat-10838	264	26	model	model	NOUN
easat-10838	264	27	1	1	NUM
easat-10838	264	28	to	to	PART
easat-10838	264	29	examine	examine	VERB
easat-10838	264	30	the	the	DET
easat-10838	264	31	relationship	relationship	NOUN
easat-10838	264	32	between	between	ADP
easat-10838	264	33	the	the	DET
easat-10838	264	34	board	board	NOUN
easat-10838	264	35	structure	structure	NOUN
easat-10838	264	36	and	and	CCONJ
easat-10838	264	37	dividend	dividend	NOUN
easat-10838	264	38	payment	payment	NOUN
easat-10838	264	39	in	in	ADP
easat-10838	264	40	mitigating	mitigate	VERB
easat-10838	264	41	agency	agency	NOUN
easat-10838	264	42	conflicts	conflict	NOUN
easat-10838	264	43	.	.	PUNCT
easat-10838	265	1	the	the	DET
easat-10838	265	2	empirical	empirical	ADJ
easat-10838	265	3	estimation	estimation	NOUN
easat-10838	265	4	is	be	AUX
easat-10838	265	5	specified	specify	VERB
easat-10838	265	6	as	as	ADP
easat-10838	265	7	:	:	PUNCT
easat-10838	265	8	𝑌ⅈ𝑡	𝑌ⅈ𝑡	ADJ
easat-10838	265	9	∗	∗	NOUN
easat-10838	265	10	=	=	SYM
easat-10838	265	11	𝛼	𝛼	PROPN
easat-10838	265	12	+	+	NUM
easat-10838	265	13	𝛽1𝐿𝐸𝑋𝐶𝑂𝑀ⅈ𝑡	𝛽1𝐿𝐸𝑋𝐶𝑂𝑀ⅈ𝑡	ADJ
easat-10838	265	14	+	+	CCONJ
easat-10838	265	15	𝛽2𝐿𝑁𝐸𝑋𝐶𝑂𝑀ⅈ𝑡	𝛽2𝐿𝑁𝐸𝑋𝐶𝑂𝑀ⅈ𝑡	ADJ
easat-10838	265	16	+	+	CCONJ
easat-10838	265	17	𝛽3𝐵𝑆ⅈ𝑡	𝛽3𝐵𝑆ⅈ𝑡	SYM
easat-10838	266	1	+	+	NUM
easat-10838	266	2	𝛽4𝐼𝑁𝐷ⅈ𝑡	𝛽4𝐼𝑁𝐷ⅈ𝑡	NOUN
easat-10838	266	3	+	+	CCONJ
easat-10838	266	4	𝛽5	𝛽5	PROPN
easat-10838	266	5	𝐹𝐷𝐼𝑅ⅈ𝑡	𝐹𝐷𝐼𝑅ⅈ𝑡	PROPN
easat-10838	266	6	+	+	NUM
easat-10838	266	7	𝛽6𝐶𝐸𝑂𝐷ⅈ𝑡	𝛽6𝐶𝐸𝑂𝐷ⅈ𝑡	NOUN
easat-10838	266	8	+	+	CCONJ
easat-10838	266	9	𝛽7𝑁𝐵𝑀𝐸𝐸𝑇ⅈ𝑡	𝛽7𝑁𝐵𝑀𝐸𝐸𝑇ⅈ𝑡	ADJ
easat-10838	266	10	+	+	CCONJ
easat-10838	266	11	𝐶𝑂𝑁𝑇𝑅𝑂𝐿	𝐶𝑂𝑁𝑇𝑅𝑂𝐿	ADJ
easat-10838	266	12	𝑉𝐴𝑅𝐼𝐴𝐵𝐿𝐸𝑆ⅈ𝑡	𝑉𝐴𝑅𝐼𝐴𝐵𝐿𝐸𝑆ⅈ𝑡	ADJ
easat-10838	266	13	+	+	NUM
easat-10838	266	14	∑	∑	ADP
easat-10838	266	15	𝑦𝑘𝐼𝑁𝐷𝐷	𝑦𝑘𝐼𝑁𝐷𝐷	ADJ
easat-10838	266	16	40	40	NUM
easat-10838	266	17	𝑘=1	𝑘=1	NOUN
easat-10838	266	18	+	+	CCONJ
easat-10838	266	19	∑	∑	PUNCT
easat-10838	266	20	𝜃𝑡	𝜃𝑡	ADP
easat-10838	266	21	6	6	NUM
easat-10838	266	22	𝑡=1	𝑡=1	PROPN
easat-10838	266	23	𝑇𝐼𝑀𝐸̇	𝑇𝐼𝑀𝐸̇	X
easat-10838	266	24	+	+	CCONJ
easat-10838	266	25	𝜀ⅈ	𝜀ⅈ	PROPN
easat-10838	266	26	�	�	PROPN
easat-10838	266	27	̇	̇	NOUN
easat-10838	266	28	�	�	PROPN
easat-10838	266	29	model	model	NOUN
easat-10838	266	30	2	2	NUM
easat-10838	266	31	to	to	PART
easat-10838	266	32	examine	examine	VERB
easat-10838	266	33	the	the	DET
easat-10838	266	34	association	association	NOUN
easat-10838	266	35	between	between	ADP
easat-10838	266	36	the	the	DET
easat-10838	266	37	board	board	NOUN
easat-10838	266	38	committees	committee	NOUN
easat-10838	266	39	and	and	CCONJ
easat-10838	266	40	dividend	dividend	NOUN
easat-10838	266	41	payments	payment	NOUN
easat-10838	266	42	in	in	ADP
easat-10838	266	43	mitigating	mitigate	VERB
easat-10838	266	44	agency	agency	NOUN
easat-10838	266	45	conflicts	conflict	NOUN
easat-10838	266	46	.	.	PUNCT
easat-10838	267	1	the	the	DET
easat-10838	267	2	empirical	empirical	ADJ
easat-10838	267	3	estimation	estimation	NOUN
easat-10838	267	4	is	be	AUX
easat-10838	267	5	specified	specify	VERB
easat-10838	267	6	as	as	ADP
easat-10838	267	7	:	:	PUNCT
easat-10838	267	8	𝑌ⅈ𝑡	𝑌ⅈ𝑡	ADJ
easat-10838	267	9	∗	∗	NOUN
easat-10838	267	10	=	=	SYM
easat-10838	267	11	𝛼	𝛼	PROPN
easat-10838	267	12	+	+	NUM
easat-10838	267	13	𝛽1𝐿𝐸𝑋𝐶𝑂𝑀ⅈ𝑡	𝛽1𝐿𝐸𝑋𝐶𝑂𝑀ⅈ𝑡	ADJ
easat-10838	267	14	+	+	CCONJ
easat-10838	267	15	𝛽2𝐿𝑁𝐸𝑋𝐶𝑂𝑀ⅈ𝑡	𝛽2𝐿𝑁𝐸𝑋𝐶𝑂𝑀ⅈ𝑡	ADJ
easat-10838	267	16	+	+	CCONJ
easat-10838	267	17	𝛽3𝐴𝐶𝐼ⅈ𝑡𝐵𝑆ⅈ𝑡	𝛽3𝐴𝐶𝐼ⅈ𝑡𝐵𝑆ⅈ𝑡	ADJ
easat-10838	267	18	+	+	CCONJ
easat-10838	267	19	𝛽4𝐵𝑆ⅈ𝑡	𝛽4𝐵𝑆ⅈ𝑡	ADJ
easat-10838	267	20	+	+	PUNCT
easat-10838	267	21	𝛽5	𝛽5	NOUN
easat-10838	267	22	𝐼𝑁𝐷ⅈ𝑡	𝐼𝑁𝐷ⅈ𝑡	VERB
easat-10838	267	23	+	+	NUM
easat-10838	267	24	𝛽6𝐹𝐷𝐼𝑅ⅈ𝑡	𝛽6𝐹𝐷𝐼𝑅ⅈ𝑡	NOUN
easat-10838	267	25	+	+	CCONJ
easat-10838	267	26	𝛽7𝐶𝐸𝑂𝐷ⅈ𝑡	𝛽7𝐶𝐸𝑂𝐷ⅈ𝑡	NOUN
easat-10838	267	27	+	+	CCONJ
easat-10838	267	28	𝛽8𝐵𝑀𝐸𝐸𝑇ⅈ𝑡	𝛽8𝐵𝑀𝐸𝐸𝑇ⅈ𝑡	NOUN
easat-10838	267	29	+	+	CCONJ
easat-10838	267	30	𝛽9𝑁𝐶𝑂𝑀ⅈ𝑡	𝛽9𝑁𝐶𝑂𝑀ⅈ𝑡	NOUN
easat-10838	268	1	+	+	CCONJ
easat-10838	268	2	𝛽10𝑆𝑇𝐶𝐼ⅈ𝑡	𝛽10𝑆𝑇𝐶𝐼ⅈ𝑡	PROPN
easat-10838	268	3	+	+	CCONJ
easat-10838	268	4	𝐶𝑂𝑁𝑇𝑅𝑂𝐿	𝐶𝑂𝑁𝑇𝑅𝑂𝐿	PROPN
easat-10838	268	5	𝑉𝐴𝑅𝐼𝐴𝐵𝐿𝐸𝑆ⅈ𝑡	𝑉𝐴𝑅𝐼𝐴𝐵𝐿𝐸𝑆ⅈ𝑡	ADJ
easat-10838	268	6	+	+	NUM
easat-10838	268	7	∑	∑	ADP
easat-10838	268	8	𝑦𝑘𝐼𝑁𝐷𝐷	𝑦𝑘𝐼𝑁𝐷𝐷	ADJ
easat-10838	268	9	40	40	NUM
easat-10838	268	10	𝑘=1	𝑘=1	NOUN
easat-10838	268	11	+	+	CCONJ
easat-10838	268	12	∑	∑	PUNCT
easat-10838	268	13	𝜃𝑡	𝜃𝑡	ADP
easat-10838	268	14	6	6	NUM
easat-10838	268	15	𝑡=1	𝑡=1	PROPN
easat-10838	268	16	𝑇𝐼𝑀𝐸̇	𝑇𝐼𝑀𝐸̇	X
easat-10838	268	17	+	+	CCONJ
easat-10838	268	18	𝜀ⅈ	𝜀ⅈ	PROPN
easat-10838	268	19	�	�	PROPN
easat-10838	268	20	̇	̇	PROPN
easat-10838	268	21	�	�	PROPN
easat-10838	268	22	where	where	SCONJ
easat-10838	268	23	variable	variable	ADJ
easat-10838	268	24	𝑌ⅈ𝑡	𝑌ⅈ𝑡	PROPN
easat-10838	268	25	∗	∗	NOUN
easat-10838	268	26	is	be	AUX
easat-10838	268	27	a	a	DET
easat-10838	268	28	dependent	dependent	ADJ
easat-10838	268	29	variable	variable	NOUN
easat-10838	268	30	(	(	PUNCT
easat-10838	268	31	dividend	dividend	NOUN
easat-10838	268	32	yield	yield	NOUN
easat-10838	268	33	,	,	PUNCT
easat-10838	268	34	dividend	dividend	NOUN
easat-10838	268	35	payout	payout	NOUN
easat-10838	268	36	and	and	CCONJ
easat-10838	268	37	dividend	dividend	VERB
easat-10838	268	38	per	per	ADP
easat-10838	268	39	share	share	NOUN
easat-10838	268	40	)	)	PUNCT
easat-10838	268	41	and	and	CCONJ
easat-10838	268	42	indd	indd	PROPN
easat-10838	268	43	is	be	AUX
easat-10838	268	44	industry	industry	NOUN
easat-10838	268	45	effects	effect	NOUN
easat-10838	268	46	.	.	PUNCT
easat-10838	269	1	model	model	NOUN
easat-10838	269	2	3	3	NUM
easat-10838	269	3	to	to	PART
easat-10838	269	4	examine	examine	VERB
easat-10838	269	5	the	the	DET
easat-10838	269	6	relationship	relationship	NOUN
easat-10838	269	7	between	between	ADP
easat-10838	269	8	the	the	DET
easat-10838	269	9	firm	firm	NOUN
easat-10838	269	10	's	's	PART
easat-10838	269	11	ownership	ownership	NOUN
easat-10838	269	12	structure	structure	NOUN
easat-10838	269	13	and	and	CCONJ
easat-10838	269	14	dividend	dividend	NOUN
easat-10838	269	15	payments	payment	NOUN
easat-10838	269	16	,	,	PUNCT
easat-10838	269	17	the	the	DET
easat-10838	269	18	empirical	empirical	ADJ
easat-10838	269	19	estimation	estimation	NOUN
easat-10838	269	20	is	be	AUX
easat-10838	269	21	specified	specify	VERB
easat-10838	269	22	as	as	ADP
easat-10838	269	23	:	:	PUNCT
easat-10838	269	24	𝑌ⅈ𝑡	𝑌ⅈ𝑡	ADJ
easat-10838	269	25	∗	∗	NOUN
easat-10838	269	26	=	=	SYM
easat-10838	269	27	𝛼	𝛼	PROPN
easat-10838	269	28	+	+	NUM
easat-10838	269	29	𝛽1𝐿𝐸𝑋𝐶𝑂𝑀ⅈ𝑡	𝛽1𝐿𝐸𝑋𝐶𝑂𝑀ⅈ𝑡	ADJ
easat-10838	269	30	+	+	CCONJ
easat-10838	269	31	𝛽2𝐿𝑁𝐸𝑋𝐶𝑂𝑀ⅈ𝑡	𝛽2𝐿𝑁𝐸𝑋𝐶𝑂𝑀ⅈ𝑡	ADJ
easat-10838	269	32	+	+	CCONJ
easat-10838	269	33	𝛽3𝐴𝐶𝐼ⅈ𝑡𝐵𝑆ⅈ𝑡	𝛽3𝐴𝐶𝐼ⅈ𝑡𝐵𝑆ⅈ𝑡	ADJ
easat-10838	269	34	+	+	CCONJ
easat-10838	269	35	𝛽4𝐵𝑆ⅈ𝑡	𝛽4𝐵𝑆ⅈ𝑡	ADJ
easat-10838	269	36	+	+	PUNCT
easat-10838	269	37	𝛽5	𝛽5	NOUN
easat-10838	269	38	𝐼𝑁𝐷ⅈ𝑡	𝐼𝑁𝐷ⅈ𝑡	VERB
easat-10838	269	39	+	+	NUM
easat-10838	269	40	𝛽6𝐹𝐷𝐼𝑅ⅈ𝑡	𝛽6𝐹𝐷𝐼𝑅ⅈ𝑡	NOUN
easat-10838	269	41	+	+	CCONJ
easat-10838	269	42	𝛽7𝐶𝐸𝑂𝐷ⅈ𝑡	𝛽7𝐶𝐸𝑂𝐷ⅈ𝑡	NOUN
easat-10838	269	43	+	+	CCONJ
easat-10838	269	44	𝛽8𝐵𝑀𝐸𝐸𝑇ⅈ𝑡	𝛽8𝐵𝑀𝐸𝐸𝑇ⅈ𝑡	NOUN
easat-10838	269	45	+	+	CCONJ
easat-10838	269	46	𝛽9𝑁𝐶𝑂𝑀ⅈ𝑡	𝛽9𝑁𝐶𝑂𝑀ⅈ𝑡	NOUN
easat-10838	270	1	+	+	CCONJ
easat-10838	270	2	𝛽10𝑆𝑇𝐶𝐼ⅈ𝑡	𝛽10𝑆𝑇𝐶𝐼ⅈ𝑡	PROPN
easat-10838	270	3	+	+	CCONJ
easat-10838	270	4	𝛽11𝐹𝐴𝑀𝑂𝑊𝑁ⅈ𝑡	𝛽11𝐹𝐴𝑀𝑂𝑊𝑁ⅈ𝑡	PROPN
easat-10838	270	5	+	+	CCONJ
easat-10838	270	6	𝛽12𝐷𝐼𝐼ⅈ𝑡	𝛽12𝐷𝐼𝐼ⅈ𝑡	PROPN
easat-10838	270	7	+	+	CCONJ
easat-10838	270	8	𝛽13𝐹𝐼𝐼ⅈ𝑡	𝛽13𝐹𝐼𝐼ⅈ𝑡	X
easat-10838	270	9	+	+	CCONJ
easat-10838	270	10	𝐶𝑂𝑁𝑇𝑅𝑂𝐿	𝐶𝑂𝑁𝑇𝑅𝑂𝐿	PROPN
easat-10838	270	11	𝑉𝐴𝑅𝐼𝐴𝐵𝐿𝐸𝑆ⅈ𝑡	𝑉𝐴𝑅𝐼𝐴𝐵𝐿𝐸𝑆ⅈ𝑡	ADJ
easat-10838	270	12	+	+	NUM
easat-10838	270	13	∑	∑	ADP
easat-10838	270	14	𝑦𝑘𝐼𝑁𝐷𝐷	𝑦𝑘𝐼𝑁𝐷𝐷	ADJ
easat-10838	270	15	40	40	NUM
easat-10838	270	16	𝑘=1	𝑘=1	NOUN
easat-10838	270	17	+	+	CCONJ
easat-10838	270	18	∑	∑	PUNCT
easat-10838	270	19	𝜃𝑡	𝜃𝑡	ADP
easat-10838	270	20	6	6	NUM
easat-10838	270	21	𝑡=1	𝑡=1	PROPN
easat-10838	270	22	𝑇𝐼𝑀𝐸̇	𝑇𝐼𝑀𝐸̇	X
easat-10838	270	23	+	+	CCONJ
easat-10838	270	24	𝜀ⅈ	𝜀ⅈ	PROPN
easat-10838	270	25	�	�	PROPN
easat-10838	270	26	̇	̇	PROPN
easat-10838	270	27	�	�	PROPN
easat-10838	270	28	in	in	ADP
easat-10838	270	29	panel	panel	NOUN
easat-10838	270	30	data	data	NOUN
easat-10838	270	31	models	model	NOUN
easat-10838	270	32	involving	involve	VERB
easat-10838	270	33	corporate	corporate	ADJ
easat-10838	270	34	governance	governance	NOUN
easat-10838	270	35	variables	variable	NOUN
easat-10838	270	36	,	,	PUNCT
easat-10838	270	37	endogeneity	endogeneity	NOUN
easat-10838	270	38	remains	remain	VERB
easat-10838	270	39	a	a	DET
easat-10838	270	40	significant	significant	ADJ
easat-10838	270	41	econometric	econometric	ADJ
easat-10838	270	42	concern	concern	NOUN
easat-10838	270	43	.	.	PUNCT
easat-10838	271	1	it	it	PRON
easat-10838	271	2	arises	arise	VERB
easat-10838	271	3	due	due	ADJ
easat-10838	271	4	to	to	ADP
easat-10838	271	5	simultaneity	simultaneity	NOUN
easat-10838	271	6	,	,	PUNCT
easat-10838	271	7	omitted	omit	VERB
easat-10838	271	8	variable	variable	ADJ
easat-10838	271	9	bias	bias	NOUN
easat-10838	271	10	,	,	PUNCT
easat-10838	271	11	and	and	CCONJ
easat-10838	271	12	potential	potential	ADJ
easat-10838	271	13	reverse	reverse	ADJ
easat-10838	271	14	causality	causality	NOUN
easat-10838	271	15	,	,	PUNCT
easat-10838	271	16	particularly	particularly	ADV
easat-10838	271	17	relevant	relevant	ADJ
easat-10838	271	18	in	in	ADP
easat-10838	271	19	analyzing	analyze	VERB
easat-10838	271	20	the	the	DET
easat-10838	271	21	interplay	interplay	NOUN
easat-10838	271	22	between	between	ADP
easat-10838	271	23	governance	governance	NOUN
easat-10838	271	24	mechanisms	mechanism	NOUN
easat-10838	271	25	and	and	CCONJ
easat-10838	271	26	dividend	dividend	NOUN
easat-10838	271	27	policies	policy	NOUN
easat-10838	271	28	.	.	PUNCT
easat-10838	272	1	to	to	PART
easat-10838	272	2	address	address	VERB
easat-10838	272	3	this	this	DET
easat-10838	272	4	issue	issue	NOUN
easat-10838	272	5	,	,	PUNCT
easat-10838	272	6	we	we	PRON
easat-10838	272	7	employ	employ	VERB
easat-10838	272	8	the	the	DET
easat-10838	272	9	system	system	NOUN
easat-10838	272	10	generalized	generalize	VERB
easat-10838	272	11	method	method	NOUN
easat-10838	272	12	of	of	ADP
easat-10838	272	13	moments	moment	NOUN
easat-10838	272	14	(	(	PUNCT
easat-10838	272	15	gmm	gmm	NOUN
easat-10838	272	16	)	)	PUNCT
easat-10838	272	17	estimator	estimator	NOUN
easat-10838	272	18	developed	develop	VERB
easat-10838	272	19	by	by	ADP
easat-10838	272	20	arellano	arellano	PROPN
easat-10838	272	21	and	and	CCONJ
easat-10838	272	22	bover	bover	ADP
easat-10838	272	23	[	[	X
easat-10838	272	24	68	68	NUM
easat-10838	272	25	]	]	PUNCT
easat-10838	272	26	and	and	CCONJ
easat-10838	272	27	blundell	blundell	NOUN
easat-10838	272	28	and	and	CCONJ
easat-10838	272	29	bond	bond	NOUN
easat-10838	272	30	[	[	X
easat-10838	272	31	70	70	NUM
easat-10838	272	32	]	]	PUNCT
easat-10838	272	33	.	.	PUNCT
easat-10838	273	1	in	in	ADP
easat-10838	273	2	our	our	PRON
easat-10838	273	3	specification	specification	NOUN
easat-10838	273	4	,	,	PUNCT
easat-10838	273	5	the	the	DET
easat-10838	273	6	following	follow	VERB
easat-10838	273	7	variables	variable	NOUN
easat-10838	273	8	are	be	AUX
easat-10838	273	9	treated	treat	VERB
easat-10838	273	10	as	as	ADP
easat-10838	273	11	endogenous	endogenous	ADJ
easat-10838	273	12	due	due	ADP
easat-10838	273	13	to	to	ADP
easat-10838	273	14	their	their	PRON
easat-10838	273	15	potential	potential	ADJ
easat-10838	273	16	bidirectional	bidirectional	ADJ
easat-10838	273	17	relationship	relationship	NOUN
easat-10838	273	18	with	with	ADP
easat-10838	273	19	dividend	dividend	NOUN
easat-10838	273	20	policy	policy	NOUN
easat-10838	273	21	:	:	PUNCT
easat-10838	273	22	•	•	NUM
easat-10838	273	23	executive	executive	NOUN
easat-10838	273	24	compensation	compensation	NOUN
easat-10838	273	25	(	(	PUNCT
easat-10838	273	26	lexcom	lexcom	PROPN
easat-10838	273	27	)	)	PUNCT
easat-10838	273	28	•	•	NUM
easat-10838	273	29	audit	audit	NOUN
easat-10838	273	30	committee	committee	NOUN
easat-10838	273	31	independence	independence	NOUN
easat-10838	273	32	(	(	PUNCT
easat-10838	273	33	aci	aci	PROPN
easat-10838	273	34	)	)	PUNCT
easat-10838	273	35	•	•	NUM
easat-10838	273	36	board	board	NOUN
easat-10838	273	37	independence	independence	NOUN
easat-10838	273	38	(	(	PUNCT
easat-10838	273	39	ind	ind	NOUN
easat-10838	273	40	)	)	PUNCT
easat-10838	273	41	•	•	NUM
easat-10838	273	42	family	family	NOUN
easat-10838	273	43	ownership	ownership	NOUN
easat-10838	273	44	(	(	PUNCT
easat-10838	273	45	famown	famown	PROPN
easat-10838	273	46	)	)	PUNCT
easat-10838	273	47	these	these	DET
easat-10838	273	48	variables	variable	NOUN
easat-10838	273	49	are	be	AUX
easat-10838	273	50	likely	likely	ADV
easat-10838	273	51	influenced	influence	VERB
easat-10838	273	52	by	by	ADP
easat-10838	273	53	firm	firm	ADJ
easat-10838	273	54	performance	performance	NOUN
easat-10838	273	55	and	and	CCONJ
easat-10838	273	56	dividend	dividend	NOUN
easat-10838	273	57	decisions	decision	NOUN
easat-10838	273	58	,	,	PUNCT
easat-10838	273	59	necessitating	necessitate	VERB
easat-10838	273	60	the	the	DET
easat-10838	273	61	use	use	NOUN
easat-10838	273	62	of	of	ADP
easat-10838	273	63	valid	valid	ADJ
easat-10838	273	64	instruments	instrument	NOUN
easat-10838	273	65	to	to	PART
easat-10838	273	66	achieve	achieve	VERB
easat-10838	273	67	consistent	consistent	ADJ
easat-10838	273	68	estimation	estimation	NOUN
easat-10838	273	69	.	.	PUNCT
easat-10838	274	1	to	to	PART
easat-10838	274	2	mitigate	mitigate	VERB
easat-10838	274	3	endogeneity	endogeneity	NOUN
easat-10838	274	4	,	,	PUNCT
easat-10838	274	5	we	we	PRON
easat-10838	274	6	instrument	instrument	VERB
easat-10838	274	7	these	these	DET
easat-10838	274	8	variables	variable	NOUN
easat-10838	274	9	using	use	VERB
easat-10838	274	10	their	their	PRON
easat-10838	274	11	own	own	ADJ
easat-10838	274	12	lagged	lag	VERB
easat-10838	274	13	levels	level	NOUN
easat-10838	274	14	(	(	PUNCT
easat-10838	274	15	t–2	t–2	PRON
easat-10838	274	16	and	and	CCONJ
easat-10838	274	17	earlier	early	ADV
easat-10838	274	18	)	)	PUNCT
easat-10838	274	19	for	for	ADP
easat-10838	274	20	the	the	DET
easat-10838	274	21	differenced	differenced	ADJ
easat-10838	274	22	equations	equation	NOUN
easat-10838	274	23	and	and	CCONJ
easat-10838	274	24	lagged	lag	VERB
easat-10838	274	25	differences	difference	NOUN
easat-10838	274	26	for	for	ADP
easat-10838	274	27	the	the	DET
easat-10838	274	28	level	level	NOUN
easat-10838	274	29	equations	equation	NOUN
easat-10838	274	30	,	,	PUNCT
easat-10838	274	31	as	as	SCONJ
easat-10838	274	32	permitted	permit	VERB
easat-10838	274	33	under	under	ADP
easat-10838	274	34	the	the	DET
easat-10838	274	35	system	system	NOUN
easat-10838	274	36	gmm	gmm	NOUN
easat-10838	274	37	framework	framework	NOUN
easat-10838	274	38	.	.	PUNCT
easat-10838	275	1	control	control	NOUN
easat-10838	275	2	variables	variable	NOUN
easat-10838	275	3	such	such	ADJ
easat-10838	275	4	as	as	ADP
easat-10838	275	5	profitability	profitability	NOUN
easat-10838	275	6	(	(	PUNCT
easat-10838	275	7	roa	roa	NOUN
easat-10838	275	8	)	)	PUNCT
easat-10838	275	9	,	,	PUNCT
easat-10838	275	10	leverage	leverage	NOUN
easat-10838	275	11	(	(	PUNCT
easat-10838	275	12	liv	liv	PROPN
easat-10838	275	13	)	)	PUNCT
easat-10838	275	14	,	,	PUNCT
easat-10838	275	15	firm	firm	ADJ
easat-10838	275	16	size	size	NOUN
easat-10838	275	17	(	(	PUNCT
easat-10838	275	18	size	size	NOUN
easat-10838	275	19	)	)	PUNCT
easat-10838	275	20	,	,	PUNCT
easat-10838	275	21	and	and	CCONJ
easat-10838	275	22	foreign	foreign	ADJ
easat-10838	275	23	/	/	SYM
easat-10838	275	24	domestic	domestic	ADJ
easat-10838	275	25	institutional	institutional	ADJ
easat-10838	275	26	ownership	ownership	NOUN
easat-10838	275	27	(	(	PUNCT
easat-10838	275	28	fiiown	fiiown	NOUN
easat-10838	275	29	,	,	PUNCT
easat-10838	275	30	diiown	diiown	ADJ
easat-10838	275	31	)	)	PUNCT
easat-10838	275	32	are	be	AUX
easat-10838	275	33	assumed	assume	VERB
easat-10838	275	34	to	to	PART
easat-10838	275	35	be	be	AUX
easat-10838	275	36	predetermined	predetermine	VERB
easat-10838	275	37	or	or	CCONJ
easat-10838	275	38	exogenous	exogenous	ADJ
easat-10838	275	39	,	,	PUNCT
easat-10838	275	40	based	base	VERB
easat-10838	275	41	on	on	ADP
easat-10838	275	42	established	establish	VERB
easat-10838	275	43	theoretical	theoretical	ADJ
easat-10838	275	44	and	and	CCONJ
easat-10838	275	45	empirical	empirical	ADJ
easat-10838	275	46	literature	literature	NOUN
easat-10838	275	47	.	.	PUNCT
easat-10838	276	1	these	these	DET
easat-10838	276	2	controls	control	VERB
easat-10838	276	3	account	account	VERB
easat-10838	276	4	for	for	ADP
easat-10838	276	5	firmlevel	firmlevel	ADJ
easat-10838	276	6	characteristics	characteristic	NOUN
easat-10838	276	7	that	that	PRON
easat-10838	276	8	may	may	AUX
easat-10838	276	9	independently	independently	ADV
easat-10838	276	10	affect	affect	VERB
easat-10838	276	11	dividend	dividend	NOUN
easat-10838	276	12	policies	policy	NOUN
easat-10838	276	13	but	but	CCONJ
easat-10838	276	14	are	be	AUX
easat-10838	276	15	unlikely	unlikely	ADJ
easat-10838	276	16	to	to	PART
easat-10838	276	17	suffer	suffer	VERB
easat-10838	276	18	from	from	ADP
easat-10838	276	19	simultaneity	simultaneity	NOUN
easat-10838	276	20	within	within	ADP
easat-10838	276	21	the	the	DET
easat-10838	276	22	short	short	ADJ
easat-10838	276	23	panel	panel	NOUN
easat-10838	276	24	structure	structure	NOUN
easat-10838	276	25	.	.	PUNCT
easat-10838	277	1	instrument	instrument	NOUN
easat-10838	277	2	validity	validity	NOUN
easat-10838	277	3	is	be	AUX
easat-10838	277	4	tested	test	VERB
easat-10838	277	5	using	use	VERB
easat-10838	277	6	the	the	DET
easat-10838	277	7	sargan	sargan	ADJ
easat-10838	277	8	test	test	NOUN
easat-10838	277	9	of	of	ADP
easat-10838	277	10	over	over	ADV
easat-10838	277	11	-	-	PUNCT
easat-10838	277	12	identifying	identify	VERB
easat-10838	277	13	restrictions	restriction	NOUN
easat-10838	277	14	,	,	PUNCT
easat-10838	277	15	which	which	PRON
easat-10838	277	16	confirms	confirm	VERB
easat-10838	277	17	the	the	DET
easat-10838	277	18	orthogonality	orthogonality	NOUN
easat-10838	277	19	of	of	ADP
easat-10838	277	20	instruments	instrument	NOUN
easat-10838	277	21	to	to	ADP
easat-10838	277	22	the	the	DET
easat-10838	277	23	error	error	NOUN
easat-10838	277	24	term	term	NOUN
easat-10838	277	25	.	.	PUNCT
easat-10838	278	1	additionally	additionally	ADV
easat-10838	278	2	,	,	PUNCT
easat-10838	278	3	we	we	PRON
easat-10838	278	4	conduct	conduct	VERB
easat-10838	278	5	the	the	DET
easat-10838	278	6	arellano	arellano	PROPN
easat-10838	278	7	-	-	PUNCT
easat-10838	278	8	bond	bond	NOUN
easat-10838	278	9	test	test	NOUN
easat-10838	278	10	for	for	ADP
easat-10838	278	11	second	second	ADJ
easat-10838	278	12	-	-	PUNCT
easat-10838	278	13	order	order	NOUN
easat-10838	278	14	autocorrelation	autocorrelation	NOUN
easat-10838	278	15	(	(	PUNCT
easat-10838	278	16	ar(2	ar(2	PROPN
easat-10838	278	17	)	)	PUNCT
easat-10838	278	18	)	)	PUNCT
easat-10838	278	19	in	in	ADP
easat-10838	278	20	the	the	DET
easat-10838	278	21	first	first	ADV
easat-10838	278	22	-	-	PUNCT
easat-10838	278	23	differenced	difference	VERB
easat-10838	278	24	residuals	residual	NOUN
easat-10838	278	25	to	to	PART
easat-10838	278	26	ensure	ensure	VERB
easat-10838	278	27	no	no	DET
easat-10838	278	28	serial	serial	ADJ
easat-10838	278	29	correlation	correlation	NOUN
easat-10838	278	30	exists	exist	VERB
easat-10838	278	31	,	,	PUNCT
easat-10838	278	32	a	a	DET
easat-10838	278	33	critical	critical	ADJ
easat-10838	278	34	assumption	assumption	NOUN
easat-10838	278	35	in	in	ADP
easat-10838	278	36	dynamic	dynamic	ADJ
easat-10838	278	37	panel	panel	NOUN
easat-10838	278	38	models	model	NOUN
easat-10838	278	39	.	.	PUNCT
easat-10838	279	1	across	across	ADP
easat-10838	279	2	all	all	DET
easat-10838	279	3	gmm	gmm	PROPN
easat-10838	279	4	specifications	specification	NOUN
easat-10838	279	5	,	,	PUNCT
easat-10838	279	6	the	the	DET
easat-10838	279	7	ar(2	ar(2	NOUN
easat-10838	279	8	)	)	PUNCT
easat-10838	279	9	p235	p235	PROPN
easat-10838	279	10	edelweiss	edelweiss	PROPN
easat-10838	279	11	applied	apply	VERB
easat-10838	279	12	science	science	NOUN
easat-10838	279	13	and	and	CCONJ
easat-10838	279	14	technology	technology	NOUN
easat-10838	279	15	issn	issn	PROPN
easat-10838	279	16	:	:	PUNCT
easat-10838	279	17	2576	2576	NUM
easat-10838	279	18	-	-	SYM
easat-10838	279	19	8484	8484	NUM
easat-10838	279	20	vol	vol	NOUN
easat-10838	279	21	.	.	PROPN
easat-10838	280	1	9	9	NUM
easat-10838	280	2	,	,	PUNCT
easat-10838	280	3	no	no	INTJ
easat-10838	280	4	.	.	NOUN
easat-10838	280	5	11	11	NUM
easat-10838	280	6	:	:	PUNCT
easat-10838	280	7	225	225	NUM
easat-10838	280	8	-	-	SYM
easat-10838	280	9	248	248	NUM
easat-10838	280	10	,	,	PUNCT
easat-10838	280	11	2025	2025	NUM
easat-10838	280	12	doi	doi	NOUN
easat-10838	280	13	:	:	PUNCT
easat-10838	280	14	10.55214/2576	10.55214/2576	NUM
easat-10838	280	15	-	-	PUNCT
easat-10838	280	16	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	280	17	©	©	PROPN
easat-10838	280	18	2025	2025	NUM
easat-10838	280	19	by	by	ADP
easat-10838	280	20	the	the	DET
easat-10838	280	21	authors	author	NOUN
easat-10838	280	22	;	;	PUNCT
easat-10838	280	23	licensee	licensee	PROPN
easat-10838	280	24	learning	learn	VERB
easat-10838	280	25	gate	gate	PROPN
easat-10838	280	26	values	value	NOUN
easat-10838	280	27	exceed	exceed	VERB
easat-10838	280	28	0.05	0.05	NUM
easat-10838	280	29	,	,	PUNCT
easat-10838	280	30	confirming	confirm	VERB
easat-10838	280	31	the	the	DET
easat-10838	280	32	absence	absence	NOUN
easat-10838	280	33	of	of	ADP
easat-10838	280	34	second	second	ADJ
easat-10838	280	35	-	-	PUNCT
easat-10838	280	36	order	order	NOUN
easat-10838	280	37	autocorrelation	autocorrelation	NOUN
easat-10838	280	38	.	.	PUNCT
easat-10838	281	1	similarly	similarly	ADV
easat-10838	281	2	,	,	PUNCT
easat-10838	281	3	the	the	DET
easat-10838	281	4	sargan	sargan	NOUN
easat-10838	281	5	test	test	NOUN
easat-10838	281	6	results	result	NOUN
easat-10838	281	7	support	support	VERB
easat-10838	281	8	the	the	DET
easat-10838	281	9	validity	validity	NOUN
easat-10838	281	10	of	of	ADP
easat-10838	281	11	the	the	DET
easat-10838	281	12	instrument	instrument	NOUN
easat-10838	281	13	set	set	NOUN
easat-10838	281	14	.	.	PUNCT
easat-10838	282	1	by	by	ADP
easat-10838	282	2	adopting	adopt	VERB
easat-10838	282	3	this	this	DET
easat-10838	282	4	dynamic	dynamic	ADJ
easat-10838	282	5	panel	panel	NOUN
easat-10838	282	6	estimation	estimation	NOUN
easat-10838	282	7	approach	approach	NOUN
easat-10838	282	8	,	,	PUNCT
easat-10838	282	9	we	we	PRON
easat-10838	282	10	provide	provide	VERB
easat-10838	282	11	consistent	consistent	ADJ
easat-10838	282	12	and	and	CCONJ
easat-10838	282	13	unbiased	unbiased	ADJ
easat-10838	282	14	estimates	estimate	NOUN
easat-10838	282	15	of	of	ADP
easat-10838	282	16	the	the	DET
easat-10838	282	17	impact	impact	NOUN
easat-10838	282	18	of	of	ADP
easat-10838	282	19	governance	governance	NOUN
easat-10838	282	20	variables	variable	NOUN
easat-10838	282	21	on	on	ADP
easat-10838	282	22	dividend	dividend	NOUN
easat-10838	282	23	policy	policy	NOUN
easat-10838	282	24	.	.	PUNCT
easat-10838	283	1	the	the	DET
easat-10838	283	2	robustness	robustness	NOUN
easat-10838	283	3	of	of	ADP
easat-10838	283	4	the	the	DET
easat-10838	283	5	results	result	NOUN
easat-10838	283	6	is	be	AUX
easat-10838	283	7	further	far	ADV
easat-10838	283	8	confirmed	confirm	VERB
easat-10838	283	9	by	by	ADP
easat-10838	283	10	using	use	VERB
easat-10838	283	11	alternative	alternative	ADJ
easat-10838	283	12	dependent	dependent	ADJ
easat-10838	283	13	variable	variable	ADJ
easat-10838	283	14	specifications	specification	NOUN
easat-10838	283	15	and	and	CCONJ
easat-10838	283	16	model	model	NOUN
easat-10838	283	17	forms	form	NOUN
easat-10838	283	18	,	,	PUNCT
easat-10838	283	19	with	with	ADP
easat-10838	283	20	findings	finding	NOUN
easat-10838	283	21	remaining	remain	VERB
easat-10838	283	22	materially	materially	ADV
easat-10838	283	23	consistent	consistent	ADJ
easat-10838	283	24	throughout	throughout	ADP
easat-10838	283	25	.	.	PUNCT
easat-10838	284	1	5	5	X
easat-10838	284	2	.	.	X
easat-10838	284	3	analysis	analysis	NOUN
easat-10838	284	4	and	and	CCONJ
easat-10838	284	5	findings	finding	NOUN
easat-10838	284	6	5.1	5.1	NUM
easat-10838	284	7	.	.	PUNCT
easat-10838	285	1	descriptive	descriptive	ADJ
easat-10838	285	2	statistics	statistic	NOUN
easat-10838	285	3	table	table	NOUN
easat-10838	285	4	2	2	NUM
easat-10838	285	5	provides	provide	VERB
easat-10838	285	6	the	the	DET
easat-10838	285	7	descriptive	descriptive	ADJ
easat-10838	285	8	statistics	statistic	NOUN
easat-10838	285	9	of	of	ADP
easat-10838	285	10	all	all	DET
easat-10838	285	11	the	the	DET
easat-10838	285	12	variables	variable	NOUN
easat-10838	285	13	used	use	VERB
easat-10838	285	14	in	in	ADP
easat-10838	285	15	the	the	DET
easat-10838	285	16	study	study	NOUN
easat-10838	285	17	.	.	PUNCT
easat-10838	286	1	the	the	DET
easat-10838	286	2	preliminary	preliminary	ADJ
easat-10838	286	3	statistics	statistic	NOUN
easat-10838	286	4	reports	report	NOUN
easat-10838	286	5	of	of	ADP
easat-10838	286	6	sample	sample	NOUN
easat-10838	286	7	firms	firm	NOUN
easat-10838	286	8	in	in	ADP
easat-10838	286	9	table	table	NOUN
easat-10838	286	10	2	2	NUM
easat-10838	286	11	include	include	VERB
easat-10838	286	12	the	the	DET
easat-10838	286	13	mean	mean	ADJ
easat-10838	286	14	and	and	CCONJ
easat-10838	286	15	standard	standard	ADJ
easat-10838	286	16	deviation	deviation	NOUN
easat-10838	286	17	values	value	NOUN
easat-10838	286	18	.	.	PUNCT
easat-10838	287	1	only	only	ADV
easat-10838	287	2	14	14	NUM
easat-10838	287	3	%	%	NOUN
easat-10838	287	4	of	of	ADP
easat-10838	287	5	the	the	DET
easat-10838	287	6	firms	firm	NOUN
easat-10838	287	7	in	in	ADP
easat-10838	287	8	the	the	DET
easat-10838	287	9	426	426	NUM
easat-10838	287	10	companies	company	NOUN
easat-10838	287	11	paid	pay	VERB
easat-10838	287	12	dividends	dividend	NOUN
easat-10838	287	13	from	from	ADP
easat-10838	287	14	the	the	DET
easat-10838	287	15	financial	financial	ADJ
easat-10838	287	16	year	year	NOUN
easat-10838	287	17	2012	2012	NUM
easat-10838	287	18	to	to	ADP
easat-10838	287	19	2023	2023	NUM
easat-10838	287	20	.	.	PUNCT
easat-10838	288	1	the	the	DET
easat-10838	288	2	average	average	ADJ
easat-10838	288	3	dividend	dividend	NOUN
easat-10838	288	4	yield	yield	NOUN
easat-10838	288	5	and	and	CCONJ
easat-10838	288	6	dividend	dividend	NOUN
easat-10838	288	7	per	per	ADP
easat-10838	288	8	share	share	NOUN
easat-10838	288	9	over	over	ADP
easat-10838	288	10	the	the	DET
easat-10838	288	11	period	period	NOUN
easat-10838	288	12	2012	2012	NUM
easat-10838	288	13	to	to	ADP
easat-10838	288	14	2023	2023	NUM
easat-10838	288	15	are	be	AUX
easat-10838	288	16	21.55	21.55	NUM
easat-10838	288	17	and	and	CCONJ
easat-10838	288	18	0.02	0.02	NUM
easat-10838	288	19	,	,	PUNCT
easat-10838	288	20	respectively	respectively	ADV
easat-10838	288	21	.	.	PUNCT
easat-10838	289	1	executive	executive	ADJ
easat-10838	289	2	directors	director	NOUN
easat-10838	289	3	are	be	AUX
easat-10838	289	4	paid	pay	VERB
easat-10838	289	5	an	an	DET
easat-10838	289	6	average	average	NOUN
easat-10838	289	7	of	of	ADP
easat-10838	289	8	15.87	15.87	NUM
easat-10838	289	9	annually	annually	ADV
easat-10838	289	10	,	,	PUNCT
easat-10838	289	11	while	while	SCONJ
easat-10838	289	12	non	non	ADJ
easat-10838	289	13	-	-	ADJ
easat-10838	289	14	executive	executive	ADJ
easat-10838	289	15	directors	director	NOUN
easat-10838	289	16	receive	receive	VERB
easat-10838	289	17	an	an	DET
easat-10838	289	18	average	average	NOUN
easat-10838	289	19	of	of	ADP
easat-10838	289	20	15.64	15.64	NUM
easat-10838	289	21	annually	annually	ADV
easat-10838	289	22	.	.	PUNCT
easat-10838	290	1	the	the	DET
easat-10838	290	2	proportion	proportion	NOUN
easat-10838	290	3	of	of	ADP
easat-10838	290	4	independent	independent	ADJ
easat-10838	290	5	directors	director	NOUN
easat-10838	290	6	in	in	ADP
easat-10838	290	7	the	the	DET
easat-10838	290	8	audit	audit	NOUN
easat-10838	290	9	committee	committee	NOUN
easat-10838	290	10	is	be	AUX
easat-10838	290	11	denoted	denote	VERB
easat-10838	290	12	by	by	ADP
easat-10838	290	13	aci	aci	PROPN
easat-10838	290	14	.	.	PUNCT
easat-10838	291	1	the	the	DET
easat-10838	291	2	average	average	ADJ
easat-10838	291	3	value	value	NOUN
easat-10838	291	4	of	of	ADP
easat-10838	291	5	aci	aci	PROPN
easat-10838	291	6	is	be	AUX
easat-10838	291	7	0.72	0.72	NUM
easat-10838	291	8	,	,	PUNCT
easat-10838	291	9	indicating	indicate	VERB
easat-10838	291	10	that	that	SCONJ
easat-10838	291	11	72	72	NUM
easat-10838	291	12	percent	percent	NOUN
easat-10838	291	13	of	of	ADP
easat-10838	291	14	directors	director	NOUN
easat-10838	291	15	in	in	ADP
easat-10838	291	16	the	the	DET
easat-10838	291	17	audit	audit	NOUN
easat-10838	291	18	committee	committee	NOUN
easat-10838	291	19	are	be	AUX
easat-10838	291	20	non	non	ADJ
easat-10838	291	21	-	-	ADJ
easat-10838	291	22	executive	executive	ADJ
easat-10838	291	23	independent	independent	ADJ
easat-10838	291	24	directors	director	NOUN
easat-10838	291	25	.	.	PUNCT
easat-10838	292	1	the	the	DET
easat-10838	292	2	average	average	ADJ
easat-10838	292	3	proportion	proportion	NOUN
easat-10838	292	4	of	of	ADP
easat-10838	292	5	independent	independent	ADJ
easat-10838	292	6	directors	director	NOUN
easat-10838	292	7	(	(	PUNCT
easat-10838	292	8	ind	ind	NOUN
easat-10838	292	9	)	)	PUNCT
easat-10838	292	10	is	be	AUX
easat-10838	292	11	67	67	NUM
easat-10838	292	12	%	%	NOUN
easat-10838	292	13	,	,	PUNCT
easat-10838	292	14	implying	imply	VERB
easat-10838	292	15	that	that	SCONJ
easat-10838	292	16	approximately	approximately	ADV
easat-10838	292	17	two	two	NUM
easat-10838	292	18	-	-	PUNCT
easat-10838	292	19	thirds	third	NOUN
easat-10838	292	20	of	of	ADP
easat-10838	292	21	the	the	DET
easat-10838	292	22	total	total	ADJ
easat-10838	292	23	directors	director	NOUN
easat-10838	292	24	are	be	AUX
easat-10838	292	25	independent	independent	ADJ
easat-10838	292	26	.	.	PUNCT
easat-10838	293	1	this	this	PRON
easat-10838	293	2	suggests	suggest	VERB
easat-10838	293	3	that	that	SCONJ
easat-10838	293	4	listed	list	VERB
easat-10838	293	5	firms	firm	NOUN
easat-10838	293	6	in	in	ADP
easat-10838	293	7	india	india	PROPN
easat-10838	293	8	adhere	adhere	VERB
easat-10838	293	9	to	to	ADP
easat-10838	293	10	the	the	DET
easat-10838	293	11	regulatory	regulatory	ADJ
easat-10838	293	12	and	and	CCONJ
easat-10838	293	13	governance	governance	NOUN
easat-10838	293	14	rules	rule	NOUN
easat-10838	293	15	of	of	ADP
easat-10838	293	16	sebi	sebi	NOUN
easat-10838	293	17	.	.	PUNCT
easat-10838	294	1	the	the	DET
easat-10838	294	2	average	average	ADJ
easat-10838	294	3	board	board	NOUN
easat-10838	294	4	size	size	NOUN
easat-10838	294	5	of	of	ADP
easat-10838	294	6	bselisted	bseliste	VERB
easat-10838	294	7	firms	firm	NOUN
easat-10838	294	8	is	be	AUX
easat-10838	294	9	7.69	7.69	NUM
easat-10838	294	10	.	.	PUNCT
easat-10838	295	1	board	board	NOUN
easat-10838	295	2	gender	gender	NOUN
easat-10838	295	3	diversity	diversity	NOUN
easat-10838	295	4	,	,	PUNCT
easat-10838	295	5	measured	measure	VERB
easat-10838	295	6	as	as	ADP
easat-10838	295	7	the	the	DET
easat-10838	295	8	percentage	percentage	NOUN
easat-10838	295	9	of	of	ADP
easat-10838	295	10	female	female	ADJ
easat-10838	295	11	directors	director	NOUN
easat-10838	295	12	on	on	ADP
easat-10838	295	13	the	the	DET
easat-10838	295	14	board	board	NOUN
easat-10838	295	15	,	,	PUNCT
easat-10838	295	16	has	have	VERB
easat-10838	295	17	an	an	DET
easat-10838	295	18	average	average	ADJ
easat-10838	295	19	value	value	NOUN
easat-10838	295	20	of	of	ADP
easat-10838	295	21	0.04	0.04	NUM
easat-10838	295	22	,	,	PUNCT
easat-10838	295	23	indicating	indicate	VERB
easat-10838	295	24	that	that	SCONJ
easat-10838	295	25	the	the	DET
easat-10838	295	26	boards	board	NOUN
easat-10838	295	27	of	of	ADP
easat-10838	295	28	indian	indian	ADJ
easat-10838	295	29	listed	list	VERB
easat-10838	295	30	firms	firm	NOUN
easat-10838	295	31	are	be	AUX
easat-10838	295	32	predominantly	predominantly	ADV
easat-10838	295	33	male	male	ADJ
easat-10838	295	34	.	.	PUNCT
easat-10838	296	1	fifty	fifty	NUM
easat-10838	296	2	percent	percent	NOUN
easat-10838	296	3	of	of	ADP
easat-10838	296	4	firms	firm	NOUN
easat-10838	296	5	have	have	VERB
easat-10838	296	6	the	the	DET
easat-10838	296	7	same	same	ADJ
easat-10838	296	8	person	person	NOUN
easat-10838	296	9	serving	serve	VERB
easat-10838	296	10	as	as	ADP
easat-10838	296	11	ceo	ceo	NOUN
easat-10838	296	12	and	and	CCONJ
easat-10838	296	13	chairman	chairman	NOUN
easat-10838	296	14	of	of	ADP
easat-10838	296	15	the	the	DET
easat-10838	296	16	board	board	NOUN
easat-10838	296	17	,	,	PUNCT
easat-10838	296	18	reflecting	reflect	VERB
easat-10838	296	19	a	a	DET
easat-10838	296	20	tendency	tendency	NOUN
easat-10838	296	21	among	among	ADP
easat-10838	296	22	indian	indian	ADJ
easat-10838	296	23	companies	company	NOUN
easat-10838	296	24	to	to	PART
easat-10838	296	25	combine	combine	VERB
easat-10838	296	26	these	these	DET
easat-10838	296	27	roles	role	NOUN
easat-10838	296	28	.	.	PUNCT
easat-10838	297	1	listed	list	VERB
easat-10838	297	2	firms	firm	NOUN
easat-10838	297	3	have	have	VERB
easat-10838	297	4	an	an	DET
easat-10838	297	5	average	average	NOUN
easat-10838	297	6	of	of	ADP
easat-10838	297	7	3.23	3.23	NUM
easat-10838	297	8	committees	committee	NOUN
easat-10838	297	9	to	to	PART
easat-10838	297	10	facilitate	facilitate	VERB
easat-10838	297	11	better	well	ADJ
easat-10838	297	12	and	and	CCONJ
easat-10838	297	13	more	more	ADV
easat-10838	297	14	focused	focused	ADJ
easat-10838	297	15	attention	attention	NOUN
easat-10838	297	16	on	on	ADP
easat-10838	297	17	the	the	DET
easat-10838	297	18	firm	firm	NOUN
easat-10838	297	19	's	's	PART
easat-10838	297	20	affairs	affair	NOUN
easat-10838	297	21	.	.	PUNCT
easat-10838	298	1	the	the	DET
easat-10838	298	2	occurrence	occurrence	NOUN
easat-10838	298	3	of	of	ADP
easat-10838	298	4	board	board	NOUN
easat-10838	298	5	meetings	meeting	NOUN
easat-10838	298	6	has	have	VERB
easat-10838	298	7	a	a	DET
easat-10838	298	8	mean	mean	ADJ
easat-10838	298	9	value	value	NOUN
easat-10838	298	10	of	of	ADP
easat-10838	298	11	5.83	5.83	NUM
easat-10838	298	12	in	in	ADP
easat-10838	298	13	a	a	DET
easat-10838	298	14	financial	financial	ADJ
easat-10838	298	15	year	year	NOUN
easat-10838	298	16	,	,	PUNCT
easat-10838	298	17	during	during	ADP
easat-10838	298	18	which	which	PRON
easat-10838	298	19	major	major	ADJ
easat-10838	298	20	financial	financial	ADJ
easat-10838	298	21	and	and	CCONJ
easat-10838	298	22	non	non	ADJ
easat-10838	298	23	-	-	ADJ
easat-10838	298	24	financial	financial	ADJ
easat-10838	298	25	policies	policy	NOUN
easat-10838	298	26	are	be	AUX
easat-10838	298	27	discussed	discuss	VERB
easat-10838	298	28	.	.	PUNCT
easat-10838	299	1	section	section	NOUN
easat-10838	299	2	178(5	178(5	NUM
easat-10838	299	3	)	)	PUNCT
easat-10838	299	4	of	of	ADP
easat-10838	299	5	the	the	DET
easat-10838	299	6	companies	company	NOUN
easat-10838	299	7	act	act	VERB
easat-10838	299	8	,	,	PUNCT
easat-10838	299	9	2013	2013	NUM
easat-10838	299	10	,	,	PUNCT
easat-10838	299	11	introduced	introduce	VERB
easat-10838	299	12	a	a	DET
easat-10838	299	13	new	new	ADJ
easat-10838	299	14	committee	committee	NOUN
easat-10838	299	15	,	,	PUNCT
easat-10838	299	16	the	the	DET
easat-10838	299	17	stakeholder	stakeholder	NOUN
easat-10838	299	18	relationship	relationship	PROPN
easat-10838	299	19	committee	committee	PROPN
easat-10838	299	20	,	,	PUNCT
easat-10838	299	21	which	which	PRON
easat-10838	299	22	was	be	AUX
easat-10838	299	23	not	not	PART
easat-10838	299	24	present	present	ADJ
easat-10838	299	25	in	in	ADP
easat-10838	299	26	the	the	DET
easat-10838	299	27	erstwhile	erstwhile	NOUN
easat-10838	299	28	companies	company	NOUN
easat-10838	299	29	act	act	VERB
easat-10838	299	30	,	,	PUNCT
easat-10838	299	31	1956	1956	NUM
easat-10838	299	32	.	.	PUNCT
easat-10838	300	1	the	the	DET
easat-10838	300	2	proportion	proportion	NOUN
easat-10838	300	3	of	of	ADP
easat-10838	300	4	independent	independent	ADJ
easat-10838	300	5	directors	director	NOUN
easat-10838	300	6	in	in	ADP
easat-10838	300	7	the	the	DET
easat-10838	300	8	stakeholder	stakeholder	NOUN
easat-10838	300	9	relationship	relationship	PROPN
easat-10838	300	10	committee	committee	PROPN
easat-10838	300	11	,	,	PUNCT
easat-10838	300	12	denoted	denote	VERB
easat-10838	300	13	by	by	ADP
easat-10838	300	14	stci	stci	PROPN
easat-10838	300	15	,	,	PUNCT
easat-10838	300	16	is	be	AUX
easat-10838	300	17	only	only	ADV
easat-10838	300	18	20	20	NUM
easat-10838	300	19	%	%	NOUN
easat-10838	300	20	.	.	PUNCT
easat-10838	301	1	the	the	DET
easat-10838	301	2	stakeholder	stakeholder	PROPN
easat-10838	301	3	relationship	relationship	PROPN
easat-10838	301	4	committee	committee	PROPN
easat-10838	301	5	is	be	AUX
easat-10838	301	6	obligatory	obligatory	ADJ
easat-10838	301	7	for	for	ADP
easat-10838	301	8	all	all	DET
easat-10838	301	9	indian	indian	ADJ
easat-10838	301	10	listed	list	VERB
easat-10838	301	11	companies	company	NOUN
easat-10838	301	12	after	after	SCONJ
easat-10838	301	13	the	the	DET
easat-10838	301	14	introduction	introduction	NOUN
easat-10838	301	15	of	of	ADP
easat-10838	301	16	the	the	DET
easat-10838	301	17	new	new	ADJ
easat-10838	301	18	companies	company	NOUN
easat-10838	301	19	act	act	VERB
easat-10838	301	20	,	,	PUNCT
easat-10838	301	21	2013	2013	NUM
easat-10838	301	22	;	;	PUNCT
easat-10838	301	23	hence	hence	ADV
easat-10838	301	24	,	,	PUNCT
easat-10838	301	25	all	all	DET
easat-10838	301	26	data	datum	NOUN
easat-10838	301	27	relating	relate	VERB
easat-10838	301	28	to	to	ADP
easat-10838	301	29	these	these	DET
easat-10838	301	30	committees	committee	NOUN
easat-10838	301	31	are	be	AUX
easat-10838	301	32	covered	cover	VERB
easat-10838	301	33	from	from	ADP
easat-10838	301	34	the	the	DET
easat-10838	301	35	financial	financial	ADJ
easat-10838	301	36	year	year	NOUN
easat-10838	301	37	2014	2014	NUM
easat-10838	301	38	-	-	SYM
easat-10838	301	39	15	15	NUM
easat-10838	301	40	.	.	PUNCT
easat-10838	302	1	this	this	DET
easat-10838	302	2	study	study	NOUN
easat-10838	302	3	considers	consider	VERB
easat-10838	302	4	three	three	NUM
easat-10838	302	5	important	important	ADJ
easat-10838	302	6	control	control	NOUN
easat-10838	302	7	variables	variable	NOUN
easat-10838	302	8	of	of	ADP
easat-10838	302	9	ownership	ownership	NOUN
easat-10838	302	10	structure	structure	NOUN
easat-10838	302	11	,	,	PUNCT
easat-10838	302	12	namely	namely	ADV
easat-10838	302	13	,	,	PUNCT
easat-10838	302	14	family	family	NOUN
easat-10838	302	15	ownership	ownership	NOUN
easat-10838	302	16	,	,	PUNCT
easat-10838	302	17	domestic	domestic	ADJ
easat-10838	302	18	institutional	institutional	ADJ
easat-10838	302	19	investors	investor	NOUN
easat-10838	302	20	,	,	PUNCT
easat-10838	302	21	and	and	CCONJ
easat-10838	302	22	foreign	foreign	ADJ
easat-10838	302	23	institutional	institutional	ADJ
easat-10838	302	24	investors	investor	NOUN
easat-10838	302	25	.	.	PUNCT
easat-10838	303	1	the	the	DET
easat-10838	303	2	mean	mean	ADJ
easat-10838	303	3	values	value	NOUN
easat-10838	303	4	of	of	ADP
easat-10838	303	5	family	family	NOUN
easat-10838	303	6	ownership	ownership	NOUN
easat-10838	303	7	,	,	PUNCT
easat-10838	303	8	diiown	diiown	ADV
easat-10838	303	9	,	,	PUNCT
easat-10838	303	10	and	and	CCONJ
easat-10838	303	11	fiiown	fiiown	NOUN
easat-10838	303	12	are	be	AUX
easat-10838	303	13	11.08	11.08	NUM
easat-10838	303	14	%	%	NOUN
easat-10838	303	15	,	,	PUNCT
easat-10838	303	16	8.73	8.73	NUM
easat-10838	303	17	%	%	NOUN
easat-10838	303	18	,	,	PUNCT
easat-10838	303	19	and	and	CCONJ
easat-10838	303	20	11.67	11.67	NUM
easat-10838	303	21	%	%	NOUN
easat-10838	303	22	,	,	PUNCT
easat-10838	303	23	respectively	respectively	ADV
easat-10838	303	24	,	,	PUNCT
easat-10838	303	25	indicating	indicate	VERB
easat-10838	303	26	that	that	SCONJ
easat-10838	303	27	fii	fii	PROPN
easat-10838	303	28	are	be	AUX
easat-10838	303	29	more	more	ADV
easat-10838	303	30	attracted	attract	VERB
easat-10838	303	31	to	to	ADP
easat-10838	303	32	top	top	ADV
easat-10838	303	33	-	-	PUNCT
easat-10838	303	34	listed	list	VERB
easat-10838	303	35	firms	firm	NOUN
easat-10838	303	36	.	.	PUNCT
easat-10838	304	1	236	236	NUM
easat-10838	304	2	edelweiss	edelweiss	PROPN
easat-10838	304	3	applied	apply	VERB
easat-10838	304	4	science	science	NOUN
easat-10838	304	5	and	and	CCONJ
easat-10838	304	6	technology	technology	NOUN
easat-10838	304	7	issn	issn	PROPN
easat-10838	304	8	:	:	PUNCT
easat-10838	304	9	2576	2576	NUM
easat-10838	304	10	-	-	SYM
easat-10838	304	11	8484	8484	NUM
easat-10838	304	12	vol	vol	NOUN
easat-10838	304	13	.	.	PROPN
easat-10838	305	1	9	9	NUM
easat-10838	305	2	,	,	PUNCT
easat-10838	305	3	no	no	INTJ
easat-10838	305	4	.	.	NOUN
easat-10838	305	5	11	11	NUM
easat-10838	305	6	:	:	PUNCT
easat-10838	305	7	225	225	NUM
easat-10838	305	8	-	-	SYM
easat-10838	305	9	248	248	NUM
easat-10838	305	10	,	,	PUNCT
easat-10838	305	11	2025	2025	NUM
easat-10838	305	12	doi	doi	NOUN
easat-10838	305	13	:	:	PUNCT
easat-10838	305	14	10.55214/2576	10.55214/2576	NUM
easat-10838	305	15	-	-	PUNCT
easat-10838	305	16	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	305	17	©	©	PROPN
easat-10838	305	18	2025	2025	NUM
easat-10838	305	19	by	by	ADP
easat-10838	305	20	the	the	DET
easat-10838	305	21	authors	author	NOUN
easat-10838	305	22	;	;	PUNCT
easat-10838	305	23	licensee	licensee	PROPN
easat-10838	305	24	learning	learn	VERB
easat-10838	305	25	gate	gate	NOUN
easat-10838	305	26	table	table	NOUN
easat-10838	305	27	2	2	NUM
easat-10838	305	28	.	.	PUNCT
easat-10838	305	29	descriptive	descriptive	ADJ
easat-10838	305	30	statistics	statistic	NOUN
easat-10838	305	31	.	.	PUNCT
easat-10838	306	1	variables	variable	NOUN
easat-10838	306	2	mean	mean	VERB
easat-10838	306	3	median	median	ADJ
easat-10838	306	4	standard	standard	ADJ
easat-10838	306	5	deviation	deviation	NOUN
easat-10838	306	6	dps	dp	VERB
easat-10838	306	7	21.55	21.55	NUM
easat-10838	306	8	0.00	0.00	NUM
easat-10838	306	9	180.59	180.59	NUM
easat-10838	306	10	divyield	divyield	NOUN
easat-10838	306	11	0.02	0.02	NUM
easat-10838	306	12	0.00	0.00	NUM
easat-10838	306	13	0.13	0.13	NUM
easat-10838	307	1	div10	div10	CCONJ
easat-10838	307	2	0.14	0.14	NUM
easat-10838	307	3	0.00	0.00	NUM
easat-10838	307	4	0.35	0.35	NUM
easat-10838	307	5	lexcom	lexcom	NOUN
easat-10838	307	6	(	(	PUNCT
easat-10838	307	7	millions	million	NOUN
easat-10838	307	8	)	)	PUNCT
easat-10838	307	9	15.86	15.86	NUM
easat-10838	307	10	0.00	0.00	NUM
easat-10838	307	11	17.38	17.38	NUM
easat-10838	307	12	lnexcom	lnexcom	X
easat-10838	307	13	(	(	PUNCT
easat-10838	307	14	millions	million	NOUN
easat-10838	307	15	)	)	PUNCT
easat-10838	307	16	15.64	15.64	NUM
easat-10838	307	17	0.00	0.00	NUM
easat-10838	307	18	16.91	16.91	NUM
easat-10838	307	19	aci	aci	NOUN
easat-10838	307	20	0.72	0.72	NUM
easat-10838	307	21	0.75	0.75	NUM
easat-10838	307	22	0.29	0.29	NUM
easat-10838	307	23	bs	bs	NOUN
easat-10838	307	24	7.69	7.69	NUM
easat-10838	307	25	7.00	7.00	NUM
easat-10838	307	26	2.98	2.98	NUM
easat-10838	307	27	ind	ind	NOUN
easat-10838	307	28	0.67	0.67	NUM
easat-10838	307	29	0.67	0.67	NUM
easat-10838	307	30	0.22	0.22	NUM
easat-10838	307	31	fdir	fdir	NOUN
easat-10838	307	32	0.04	0.04	NUM
easat-10838	307	33	0.00	0.00	NUM
easat-10838	307	34	0.07	0.07	NUM
easat-10838	307	35	ceod	ceod	NOUN
easat-10838	307	36	0.50	0.50	NUM
easat-10838	307	37	0.00	0.00	NUM
easat-10838	307	38	0.52	0.52	NUM
easat-10838	307	39	ncom	ncom	NOUN
easat-10838	307	40	3.23	3.23	NUM
easat-10838	307	41	3.00	3.00	NUM
easat-10838	307	42	1.48	1.48	NUM
easat-10838	307	43	nbmeet	nbmeet	NOUN
easat-10838	307	44	5.83	5.83	NUM
easat-10838	307	45	5.00	5.00	NUM
easat-10838	307	46	2.46	2.46	NUM
easat-10838	307	47	stci	stci	NOUN
easat-10838	307	48	0.20	0.20	NUM
easat-10838	307	49	0.00	0.00	NUM
easat-10838	307	50	0.31	0.31	NUM
easat-10838	307	51	famown	famown	NOUN
easat-10838	307	52	(	(	PUNCT
easat-10838	307	53	%	%	INTJ
easat-10838	307	54	)	)	PUNCT
easat-10838	307	55	11.08	11.08	NUM
easat-10838	307	56	0.23	0.23	NUM
easat-10838	307	57	19.51	19.51	NUM
easat-10838	307	58	diiown	diiown	ADJ
easat-10838	307	59	(	(	PUNCT
easat-10838	307	60	%	%	INTJ
easat-10838	307	61	)	)	PUNCT
easat-10838	307	62	8.73	8.73	NUM
easat-10838	307	63	6.95	6.95	NUM
easat-10838	307	64	8.25	8.25	NUM
easat-10838	307	65	fiiown	fiiown	NOUN
easat-10838	307	66	(	(	PUNCT
easat-10838	307	67	%	%	NOUN
easat-10838	307	68	)	)	PUNCT
easat-10838	307	69	11.67	11.67	NUM
easat-10838	307	70	9.15	9.15	NUM
easat-10838	307	71	10.78	10.78	NUM
easat-10838	307	72	liv	liv	NOUN
easat-10838	307	73	0.22	0.22	NUM
easat-10838	307	74	0.17	0.17	NUM
easat-10838	307	75	2.08	2.08	NUM
easat-10838	307	76	size	size	NOUN
easat-10838	307	77	(	(	PUNCT
easat-10838	307	78	millions	million	NOUN
easat-10838	307	79	)	)	PUNCT
easat-10838	307	80	1697.18	1697.18	NUM
easat-10838	307	81	31.39	31.39	NUM
easat-10838	307	82	572.21	572.21	NUM
easat-10838	307	83	roa	roa	NOUN
easat-10838	307	84	7.33	7.33	NUM
easat-10838	307	85	5.69	5.69	NUM
easat-10838	307	86	8.97	8.97	NUM
easat-10838	307	87	source	source	NOUN
easat-10838	307	88	:	:	PUNCT
easat-10838	307	89	analysis	analysis	NOUN
easat-10838	307	90	of	of	ADP
easat-10838	307	91	research	research	NOUN
easat-10838	307	92	data	datum	NOUN
easat-10838	307	93	(	(	PUNCT
easat-10838	307	94	stata	stata	VERB
easat-10838	307	95	output	output	NOUN
easat-10838	307	96	)	)	PUNCT
easat-10838	307	97	.	.	PUNCT
easat-10838	308	1	this	this	DET
easat-10838	308	2	table	table	NOUN
easat-10838	308	3	presents	present	VERB
easat-10838	308	4	the	the	DET
easat-10838	308	5	results	result	NOUN
easat-10838	308	6	of	of	ADP
easat-10838	308	7	the	the	DET
easat-10838	308	8	descriptive	descriptive	ADJ
easat-10838	308	9	statistics	statistic	NOUN
easat-10838	308	10	of	of	ADP
easat-10838	308	11	all	all	DET
easat-10838	308	12	the	the	DET
easat-10838	308	13	dependent	dependent	ADJ
easat-10838	308	14	,	,	PUNCT
easat-10838	308	15	independent	independent	ADJ
easat-10838	308	16	,	,	PUNCT
easat-10838	308	17	and	and	CCONJ
easat-10838	308	18	control	control	NOUN
easat-10838	308	19	variables	variable	NOUN
easat-10838	308	20	for	for	ADP
easat-10838	308	21	the	the	DET
easat-10838	308	22	financial	financial	ADJ
easat-10838	308	23	years	year	NOUN
easat-10838	308	24	2014	2014	NUM
easat-10838	308	25	to	to	ADP
easat-10838	308	26	2023	2023	NUM
easat-10838	308	27	.	.	PUNCT
easat-10838	309	1	dps	dps	NOUN
easat-10838	309	2	represents	represent	VERB
easat-10838	309	3	dividend	dividend	NOUN
easat-10838	309	4	per	per	ADP
easat-10838	309	5	share	share	NOUN
easat-10838	309	6	,	,	PUNCT
easat-10838	309	7	divyield	divyield	PROPN
easat-10838	309	8	indicates	indicate	VERB
easat-10838	309	9	dividend	dividend	NOUN
easat-10838	309	10	yield	yield	NOUN
easat-10838	309	11	,	,	PUNCT
easat-10838	309	12	div10	div10	PROPN
easat-10838	309	13	denotes	denote	VERB
easat-10838	309	14	whether	whether	SCONJ
easat-10838	309	15	dividends	dividend	NOUN
easat-10838	309	16	are	be	AUX
easat-10838	309	17	paid	pay	VERB
easat-10838	309	18	out	out	ADP
easat-10838	309	19	or	or	CCONJ
easat-10838	309	20	not	not	PART
easat-10838	309	21	,	,	PUNCT
easat-10838	309	22	lexcom	lexcom	PROPN
easat-10838	309	23	is	be	AUX
easat-10838	309	24	the	the	DET
easat-10838	309	25	logarithm	logarithm	NOUN
easat-10838	309	26	of	of	ADP
easat-10838	309	27	executive	executive	ADJ
easat-10838	309	28	directors	director	NOUN
easat-10838	309	29	'	'	PART
easat-10838	309	30	compensation	compensation	NOUN
easat-10838	309	31	,	,	PUNCT
easat-10838	309	32	lnexcom	lnexcom	PROPN
easat-10838	309	33	is	be	AUX
easat-10838	309	34	the	the	DET
easat-10838	309	35	logarithm	logarithm	NOUN
easat-10838	309	36	of	of	ADP
easat-10838	309	37	non	non	ADJ
easat-10838	309	38	-	-	ADJ
easat-10838	309	39	executive	executive	ADJ
easat-10838	309	40	directors	director	NOUN
easat-10838	309	41	'	'	PART
easat-10838	309	42	compensation	compensation	NOUN
easat-10838	309	43	,	,	PUNCT
easat-10838	309	44	bs	bs	PROPN
easat-10838	309	45	stands	stand	VERB
easat-10838	309	46	for	for	ADP
easat-10838	309	47	board	board	NOUN
easat-10838	309	48	size	size	NOUN
easat-10838	309	49	,	,	PUNCT
easat-10838	309	50	ind	ind	NOUN
easat-10838	309	51	is	be	AUX
easat-10838	309	52	the	the	DET
easat-10838	309	53	number	number	NOUN
easat-10838	309	54	of	of	ADP
easat-10838	309	55	independent	independent	ADJ
easat-10838	309	56	directors	director	NOUN
easat-10838	309	57	,	,	PUNCT
easat-10838	309	58	fdir	fdir	PROPN
easat-10838	309	59	indicates	indicate	VERB
easat-10838	309	60	the	the	DET
easat-10838	309	61	number	number	NOUN
easat-10838	309	62	of	of	ADP
easat-10838	309	63	female	female	ADJ
easat-10838	309	64	directors	director	NOUN
easat-10838	309	65	on	on	ADP
easat-10838	309	66	the	the	DET
easat-10838	309	67	board	board	NOUN
easat-10838	309	68	,	,	PUNCT
easat-10838	309	69	ceod	ceod	PROPN
easat-10838	309	70	signifies	signify	VERB
easat-10838	309	71	ceo	ceo	NOUN
easat-10838	309	72	and	and	CCONJ
easat-10838	309	73	chairman	chairman	NOUN
easat-10838	309	74	duality	duality	NOUN
easat-10838	309	75	,	,	PUNCT
easat-10838	309	76	ncom	ncom	PROPN
easat-10838	309	77	is	be	AUX
easat-10838	309	78	the	the	DET
easat-10838	309	79	number	number	NOUN
easat-10838	309	80	of	of	ADP
easat-10838	309	81	committees	committee	NOUN
easat-10838	309	82	,	,	PUNCT
easat-10838	309	83	nbmeet	nbmeet	NOUN
easat-10838	309	84	is	be	AUX
easat-10838	309	85	the	the	DET
easat-10838	309	86	number	number	NOUN
easat-10838	309	87	of	of	ADP
easat-10838	309	88	board	board	NOUN
easat-10838	309	89	meetings	meeting	NOUN
easat-10838	309	90	in	in	ADP
easat-10838	309	91	a	a	DET
easat-10838	309	92	year	year	NOUN
easat-10838	309	93	,	,	PUNCT
easat-10838	309	94	aci	aci	PROPN
easat-10838	309	95	represents	represent	VERB
easat-10838	309	96	the	the	DET
easat-10838	309	97	number	number	NOUN
easat-10838	309	98	of	of	ADP
easat-10838	309	99	independent	independent	ADJ
easat-10838	309	100	directors	director	NOUN
easat-10838	309	101	in	in	ADP
easat-10838	309	102	the	the	DET
easat-10838	309	103	audit	audit	NOUN
easat-10838	309	104	committee	committee	NOUN
easat-10838	309	105	,	,	PUNCT
easat-10838	309	106	stci	stci	PROPN
easat-10838	309	107	is	be	AUX
easat-10838	309	108	the	the	DET
easat-10838	309	109	number	number	NOUN
easat-10838	309	110	of	of	ADP
easat-10838	309	111	independent	independent	ADJ
easat-10838	309	112	directors	director	NOUN
easat-10838	309	113	in	in	ADP
easat-10838	309	114	the	the	DET
easat-10838	309	115	stakeholder	stakeholder	NOUN
easat-10838	309	116	relationship	relationship	PROPN
easat-10838	309	117	committee	committee	PROPN
easat-10838	309	118	,	,	PUNCT
easat-10838	309	119	famown	famown	PROPN
easat-10838	309	120	indicates	indicate	VERB
easat-10838	309	121	the	the	DET
easat-10838	309	122	percentage	percentage	NOUN
easat-10838	309	123	of	of	ADP
easat-10838	309	124	family	family	NOUN
easat-10838	309	125	ownership	ownership	NOUN
easat-10838	309	126	,	,	PUNCT
easat-10838	309	127	diiown	diiown	ADV
easat-10838	309	128	is	be	AUX
easat-10838	309	129	the	the	DET
easat-10838	309	130	percentage	percentage	NOUN
easat-10838	309	131	of	of	ADP
easat-10838	309	132	domestic	domestic	ADJ
easat-10838	309	133	institutional	institutional	ADJ
easat-10838	309	134	ownership	ownership	NOUN
easat-10838	309	135	,	,	PUNCT
easat-10838	309	136	fiiown	fiiown	NOUN
easat-10838	309	137	is	be	AUX
easat-10838	309	138	the	the	DET
easat-10838	309	139	percentage	percentage	NOUN
easat-10838	309	140	of	of	ADP
easat-10838	309	141	foreign	foreign	ADJ
easat-10838	309	142	institutional	institutional	ADJ
easat-10838	309	143	ownership	ownership	NOUN
easat-10838	309	144	,	,	PUNCT
easat-10838	309	145	size	size	NOUN
easat-10838	309	146	refers	refer	VERB
easat-10838	309	147	to	to	ADP
easat-10838	309	148	total	total	ADJ
easat-10838	309	149	assets	asset	NOUN
easat-10838	309	150	,	,	PUNCT
easat-10838	309	151	and	and	CCONJ
easat-10838	309	152	roa	roa	PROPN
easat-10838	309	153	denotes	denote	NOUN
easat-10838	309	154	return	return	VERB
easat-10838	309	155	on	on	ADP
easat-10838	309	156	assets	asset	NOUN
easat-10838	309	157	.	.	PUNCT
easat-10838	310	1	next	next	ADV
easat-10838	310	2	,	,	PUNCT
easat-10838	310	3	the	the	DET
easat-10838	310	4	following	follow	VERB
easat-10838	310	5	variables	variable	NOUN
easat-10838	310	6	are	be	AUX
easat-10838	310	7	the	the	DET
easat-10838	310	8	group	group	NOUN
easat-10838	310	9	of	of	ADP
easat-10838	310	10	control	control	NOUN
easat-10838	310	11	variables	variable	NOUN
easat-10838	310	12	used	use	VERB
easat-10838	310	13	in	in	ADP
easat-10838	310	14	this	this	DET
easat-10838	310	15	study	study	NOUN
easat-10838	310	16	.	.	PUNCT
easat-10838	311	1	the	the	DET
easat-10838	311	2	study	study	NOUN
easat-10838	311	3	uses	use	VERB
easat-10838	311	4	liv	liv	PROPN
easat-10838	311	5	to	to	PART
easat-10838	311	6	indicate	indicate	VERB
easat-10838	311	7	the	the	DET
easat-10838	311	8	firm	firm	NOUN
easat-10838	311	9	's	's	PART
easat-10838	311	10	financial	financial	ADJ
easat-10838	311	11	leverage	leverage	NOUN
easat-10838	311	12	.	.	PUNCT
easat-10838	312	1	previous	previous	ADJ
easat-10838	312	2	studies	study	NOUN
easat-10838	312	3	show	show	VERB
easat-10838	312	4	that	that	SCONJ
easat-10838	312	5	highly	highly	ADV
easat-10838	312	6	leveraged	leveraged	ADJ
easat-10838	312	7	companies	company	NOUN
easat-10838	312	8	tend	tend	VERB
easat-10838	312	9	to	to	PART
easat-10838	312	10	pay	pay	VERB
easat-10838	312	11	lower	low	ADJ
easat-10838	312	12	dividends	dividend	NOUN
easat-10838	312	13	.	.	PUNCT
easat-10838	313	1	leverage	leverage	NOUN
easat-10838	313	2	average	average	NOUN
easat-10838	313	3	is	be	AUX
easat-10838	313	4	0.22	0.22	NUM
easat-10838	313	5	,	,	PUNCT
easat-10838	313	6	indicating	indicate	VERB
easat-10838	313	7	that	that	SCONJ
easat-10838	313	8	indian	indian	ADJ
easat-10838	313	9	companies	company	NOUN
easat-10838	313	10	are	be	AUX
easat-10838	313	11	cautious	cautious	ADJ
easat-10838	313	12	about	about	ADP
easat-10838	313	13	their	their	PRON
easat-10838	313	14	ability	ability	NOUN
easat-10838	313	15	to	to	PART
easat-10838	313	16	take	take	VERB
easat-10838	313	17	on	on	ADP
easat-10838	313	18	debt	debt	NOUN
easat-10838	313	19	risk	risk	NOUN
easat-10838	313	20	.	.	PUNCT
easat-10838	314	1	237	237	NUM
easat-10838	314	2	edelweiss	edelweiss	PROPN
easat-10838	314	3	applied	apply	VERB
easat-10838	314	4	science	science	NOUN
easat-10838	314	5	and	and	CCONJ
easat-10838	314	6	technology	technology	NOUN
easat-10838	314	7	issn	issn	PROPN
easat-10838	314	8	:	:	PUNCT
easat-10838	314	9	2576	2576	NUM
easat-10838	314	10	-	-	SYM
easat-10838	314	11	8484	8484	NUM
easat-10838	314	12	vol	vol	NOUN
easat-10838	314	13	.	.	PROPN
easat-10838	315	1	9	9	NUM
easat-10838	315	2	,	,	PUNCT
easat-10838	315	3	no	no	INTJ
easat-10838	315	4	.	.	NOUN
easat-10838	315	5	11	11	NUM
easat-10838	315	6	:	:	PUNCT
easat-10838	315	7	225	225	NUM
easat-10838	315	8	-	-	SYM
easat-10838	315	9	248	248	NUM
easat-10838	315	10	,	,	PUNCT
easat-10838	315	11	2025	2025	NUM
easat-10838	315	12	doi	doi	NOUN
easat-10838	315	13	:	:	PUNCT
easat-10838	315	14	10.55214/2576	10.55214/2576	NUM
easat-10838	315	15	-	-	PUNCT
easat-10838	315	16	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	315	17	©	©	PROPN
easat-10838	315	18	2025	2025	NUM
easat-10838	315	19	by	by	ADP
easat-10838	315	20	the	the	DET
easat-10838	315	21	authors	author	NOUN
easat-10838	315	22	;	;	PUNCT
easat-10838	315	23	licensee	licensee	PROPN
easat-10838	315	24	learning	learn	VERB
easat-10838	315	25	gate	gate	NOUN
easat-10838	315	26	table	table	NOUN
easat-10838	315	27	3	3	NUM
easat-10838	315	28	.	.	PUNCT
easat-10838	315	29	correlation	correlation	NOUN
easat-10838	315	30	matrix	matrix	NOUN
easat-10838	315	31	.	.	PUNCT
easat-10838	316	1	variables	variable	NOUN
easat-10838	316	2	div10	div10	PROPN
easat-10838	316	3	ldps	ldps	PROPN
easat-10838	316	4	divy	divy	PROPN
easat-10838	316	5	lexcom	lexcom	PROPN
easat-10838	316	6	lnexcom	lnexcom	PROPN
easat-10838	316	7	bs	bs	PROPN
easat-10838	316	8	ind	ind	PROPN
easat-10838	316	9	fdir	fdir	PROPN
easat-10838	316	10	ceod	ceod	PROPN
easat-10838	316	11	nbmeet	nbmeet	PROPN
easat-10838	316	12	ncom	ncom	PROPN
easat-10838	316	13	aci	aci	PROPN
easat-10838	316	14	stci	stci	PROPN
easat-10838	316	15	famown	famown	VERB
easat-10838	316	16	diiown	diiown	ADJ
easat-10838	316	17	fiiown	fiiown	NOUN
easat-10838	316	18	size	size	NOUN
easat-10838	316	19	liv	liv	PROPN
easat-10838	316	20	roa	roa	PROPN
easat-10838	316	21	div10	div10	PROPN
easat-10838	316	22	1.000	1.000	NUM
easat-10838	316	23	ldps	ldp	NOUN
easat-10838	316	24	0.295	0.295	NUM
easat-10838	316	25	*	*	PUNCT
easat-10838	316	26	*	*	PUNCT
easat-10838	316	27	*	*	SYM
easat-10838	316	28	1.000	1.000	NUM
easat-10838	316	29	divy	divy	NOUN
easat-10838	316	30	0.440	0.440	NUM
easat-10838	316	31	*	*	PUNCT
easat-10838	316	32	*	*	PUNCT
easat-10838	316	33	*	*	PUNCT
easat-10838	316	34	0.697	0.697	NUM
easat-10838	316	35	*	*	PUNCT
easat-10838	316	36	*	*	PUNCT
easat-10838	316	37	*	*	PUNCT
easat-10838	316	38	1.000	1.000	NUM
easat-10838	316	39	lexcom	lexcom	NOUN
easat-10838	316	40	0.283	0.283	NUM
easat-10838	316	41	*	*	PUNCT
easat-10838	316	42	*	*	PUNCT
easat-10838	316	43	*	*	PUNCT
easat-10838	316	44	0.112	0.112	NUM
easat-10838	316	45	*	*	PUNCT
easat-10838	316	46	*	*	PUNCT
easat-10838	316	47	*	*	PUNCT
easat-10838	316	48	0.142	0.142	NUM
easat-10838	316	49	*	*	PUNCT
easat-10838	316	50	*	*	PUNCT
easat-10838	316	51	*	*	PUNCT
easat-10838	316	52	1.000	1.000	NUM
easat-10838	316	53	lnexcom	lnexcom	NOUN
easat-10838	316	54	0.339	0.339	NUM
easat-10838	316	55	*	*	PUNCT
easat-10838	316	56	*	*	PUNCT
easat-10838	316	57	*	*	PUNCT
easat-10838	316	58	0.075	0.075	NUM
easat-10838	316	59	*	*	PUNCT
easat-10838	316	60	*	*	PUNCT
easat-10838	316	61	*	*	PUNCT
easat-10838	316	62	0.123	0.123	NUM
easat-10838	316	63	*	*	PUNCT
easat-10838	316	64	*	*	PUNCT
easat-10838	316	65	*	*	PUNCT
easat-10838	316	66	0.340	0.340	NUM
easat-10838	316	67	*	*	PUNCT
easat-10838	316	68	*	*	PUNCT
easat-10838	316	69	*	*	PUNCT
easat-10838	316	70	1.000	1.000	NUM
easat-10838	316	71	bs	bs	NOUN
easat-10838	316	72	0.190	0.190	NUM
easat-10838	316	73	*	*	PUNCT
easat-10838	316	74	*	*	PUNCT
easat-10838	316	75	*	*	PUNCT
easat-10838	316	76	0.069	0.069	NUM
easat-10838	316	77	*	*	PUNCT
easat-10838	316	78	*	*	PUNCT
easat-10838	316	79	*	*	PUNCT
easat-10838	316	80	0.089	0.089	NUM
easat-10838	316	81	*	*	PUNCT
easat-10838	316	82	*	*	PUNCT
easat-10838	316	83	*	*	PUNCT
easat-10838	316	84	0.327	0.327	NUM
easat-10838	316	85	*	*	PUNCT
easat-10838	316	86	*	*	PUNCT
easat-10838	316	87	*	*	PUNCT
easat-10838	316	88	-0.163	-0.163	PUNCT
easat-10838	316	89	*	*	PUNCT
easat-10838	316	90	*	*	PUNCT
easat-10838	316	91	*	*	SYM
easat-10838	316	92	1.000	1.000	NUM
easat-10838	316	93	ind	ind	NOUN
easat-10838	316	94	-0.054	-0.054	NOUN
easat-10838	316	95	*	*	PUNCT
easat-10838	316	96	*	*	PUNCT
easat-10838	316	97	*	*	PUNCT
easat-10838	316	98	0.017	0.017	NUM
easat-10838	316	99	0.010	0.010	NUM
easat-10838	316	100	0.203	0.203	NUM
easat-10838	316	101	*	*	PUNCT
easat-10838	316	102	*	*	PUNCT
easat-10838	316	103	*	*	X
easat-10838	316	104	0.009	0.009	NUM
easat-10838	316	105	-0.229	-0.229	SYM
easat-10838	316	106	1.000	1.000	NUM
easat-10838	316	107	fdir	fdir	ADJ
easat-10838	316	108	0.094	0.094	NUM
easat-10838	316	109	*	*	PUNCT
easat-10838	316	110	*	*	PUNCT
easat-10838	316	111	*	*	PUNCT
easat-10838	316	112	0.125	0.125	NUM
easat-10838	316	113	*	*	PUNCT
easat-10838	316	114	*	*	PUNCT
easat-10838	316	115	*	*	PUNCT
easat-10838	316	116	0.192	0.192	NUM
easat-10838	316	117	*	*	PUNCT
easat-10838	316	118	*	*	PUNCT
easat-10838	316	119	*	*	PUNCT
easat-10838	316	120	-0.009	-0.009	PUNCT
easat-10838	316	121	-0.027	-0.027	NOUN
easat-10838	316	122	-0.045	-0.045	ADJ
easat-10838	316	123	*	*	PUNCT
easat-10838	316	124	*	*	PUNCT
easat-10838	316	125	*	*	NOUN
easat-10838	316	126	0.072	0.072	NUM
easat-10838	316	127	*	*	PUNCT
easat-10838	316	128	*	*	PUNCT
easat-10838	316	129	*	*	SYM
easat-10838	316	130	1.000	1.000	NUM
easat-10838	316	131	ceod	ceod	NOUN
easat-10838	316	132	-0.054	-0.054	PUNCT
easat-10838	316	133	-0.006	-0.006	X
easat-10838	316	134	0.026	0.026	NUM
easat-10838	316	135	0.095	0.095	NUM
easat-10838	316	136	*	*	PUNCT
easat-10838	316	137	*	*	PUNCT
easat-10838	316	138	*	*	PUNCT
easat-10838	316	139	-0.043	-0.043	PUNCT
easat-10838	316	140	0.097	0.097	NUM
easat-10838	316	141	*	*	PUNCT
easat-10838	316	142	*	*	PUNCT
easat-10838	316	143	*	*	PUNCT
easat-10838	316	144	-0.098	-0.098	PUNCT
easat-10838	316	145	0.038	0.038	NUM
easat-10838	316	146	1.000	1.000	NUM
easat-10838	316	147	nbmeet	nbmeet	NOUN
easat-10838	316	148	0.051	0.051	NUM
easat-10838	316	149	*	*	NUM
easat-10838	316	150	0.005	0.005	NUM
easat-10838	316	151	0.039	0.039	NUM
easat-10838	316	152	*	*	PUNCT
easat-10838	316	153	*	*	PUNCT
easat-10838	316	154	0.188	0.188	NUM
easat-10838	316	155	*	*	PUNCT
easat-10838	316	156	*	*	PUNCT
easat-10838	316	157	*	*	PUNCT
easat-10838	316	158	0.027	0.027	NUM
easat-10838	316	159	0.231	0.231	NUM
easat-10838	316	160	*	*	PUNCT
easat-10838	316	161	*	*	PUNCT
easat-10838	316	162	*	*	PUNCT
easat-10838	316	163	-0.034	-0.034	PUNCT
easat-10838	316	164	0.028	0.028	NUM
easat-10838	316	165	0.072	0.072	NUM
easat-10838	316	166	*	*	PUNCT
easat-10838	316	167	*	*	PUNCT
easat-10838	316	168	*	*	PUNCT
easat-10838	316	169	1.000	1.000	NUM
easat-10838	316	170	ncom	ncom	NOUN
easat-10838	316	171	0.068	0.068	NUM
easat-10838	316	172	*	*	PUNCT
easat-10838	316	173	*	*	PUNCT
easat-10838	316	174	*	*	PUNCT
easat-10838	316	175	0.038	0.038	NUM
easat-10838	316	176	*	*	PUNCT
easat-10838	316	177	0.102	0.102	NUM
easat-10838	316	178	*	*	PUNCT
easat-10838	316	179	*	*	PUNCT
easat-10838	316	180	*	*	PUNCT
easat-10838	316	181	0.088	0.088	NUM
easat-10838	316	182	*	*	PUNCT
easat-10838	316	183	*	*	PUNCT
easat-10838	316	184	*	*	PUNCT
easat-10838	316	185	0.115	0.115	NUM
easat-10838	316	186	*	*	PUNCT
easat-10838	316	187	*	*	PUNCT
easat-10838	316	188	*	*	PUNCT
easat-10838	316	189	0.176	0.176	NUM
easat-10838	316	190	*	*	PUNCT
easat-10838	316	191	*	*	PUNCT
easat-10838	316	192	*	*	PUNCT
easat-10838	316	193	0.018	0.018	NUM
easat-10838	316	194	0.049	0.049	NUM
easat-10838	316	195	*	*	PUNCT
easat-10838	316	196	*	*	NOUN
easat-10838	316	197	0.072	0.072	NUM
easat-10838	316	198	*	*	PUNCT
easat-10838	316	199	*	*	PUNCT
easat-10838	316	200	*	*	PUNCT
easat-10838	316	201	0.176	0.176	NUM
easat-10838	316	202	*	*	PUNCT
easat-10838	316	203	*	*	PUNCT
easat-10838	316	204	*	*	PROPN
easat-10838	316	205	1.000	1.000	NUM
easat-10838	316	206	aci	aci	NOUN
easat-10838	316	207	0.135	0.135	NUM
easat-10838	316	208	*	*	PROPN
easat-10838	316	209	*	*	PUNCT
easat-10838	316	210	*	*	PUNCT
easat-10838	316	211	0.062	0.062	NUM
easat-10838	316	212	*	*	PUNCT
easat-10838	316	213	*	*	PUNCT
easat-10838	316	214	*	*	PUNCT
easat-10838	316	215	0.037	0.037	NUM
easat-10838	316	216	*	*	PUNCT
easat-10838	316	217	0.082	0.082	NUM
easat-10838	316	218	*	*	PUNCT
easat-10838	316	219	*	*	PUNCT
easat-10838	316	220	*	*	PUNCT
easat-10838	316	221	0.116	0.116	NUM
easat-10838	316	222	*	*	PUNCT
easat-10838	316	223	*	*	PUNCT
easat-10838	316	224	*	*	PUNCT
easat-10838	316	225	0.195	0.195	NUM
easat-10838	316	226	*	*	PUNCT
easat-10838	316	227	*	*	PUNCT
easat-10838	316	228	*	*	PUNCT
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easat-10838	316	230	*	*	PUNCT
easat-10838	316	231	*	*	PUNCT
easat-10838	316	232	*	*	PROPN
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easat-10838	316	234	-0.007	-0.007	NOUN
easat-10838	316	235	0.000	0.000	NUM
easat-10838	316	236	0.070	0.070	NUM
easat-10838	316	237	*	*	PUNCT
easat-10838	316	238	*	*	PUNCT
easat-10838	316	239	*	*	PUNCT
easat-10838	316	240	1.000	1.000	NUM
easat-10838	316	241	stci	stci	NOUN
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easat-10838	316	243	*	*	PUNCT
easat-10838	316	244	*	*	PUNCT
easat-10838	316	245	*	*	PUNCT
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easat-10838	316	247	*	*	PUNCT
easat-10838	316	248	*	*	PUNCT
easat-10838	316	249	*	*	PUNCT
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easat-10838	316	251	*	*	NOUN
easat-10838	316	252	*	*	PROPN
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easat-10838	316	255	*	*	PUNCT
easat-10838	316	256	*	*	PUNCT
easat-10838	316	257	*	*	PUNCT
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easat-10838	316	259	*	*	PUNCT
easat-10838	316	260	*	*	PUNCT
easat-10838	316	261	*	*	PUNCT
easat-10838	317	1	0.011	0.011	NUM
easat-10838	317	2	0.204	0.204	NUM
easat-10838	317	3	*	*	PUNCT
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easat-10838	317	5	*	*	PUNCT
easat-10838	317	6	0.010	0.010	NUM
easat-10838	317	7	0.026	0.026	NUM
easat-10838	317	8	0.142	0.142	NUM
easat-10838	317	9	*	*	PUNCT
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easat-10838	317	11	*	*	PUNCT
easat-10838	317	12	0.200	0.200	NUM
easat-10838	317	13	1.000	1.000	NUM
easat-10838	317	14	famown	famown	NOUN
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easat-10838	317	17	*	*	PUNCT
easat-10838	317	18	*	*	PUNCT
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easat-10838	317	20	*	*	PUNCT
easat-10838	317	21	*	*	PROPN
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easat-10838	317	23	*	*	PUNCT
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easat-10838	318	1	-0.081	-0.081	NOUN
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easat-10838	318	3	-0.018	-0.018	PUNCT
easat-10838	318	4	-0.007	-0.007	NOUN
easat-10838	318	5	0.000	0.000	NUM
easat-10838	318	6	1.000	1.000	NUM
easat-10838	318	7	diiown	diiown	ADJ
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easat-10838	318	10	*	*	PUNCT
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easat-10838	318	13	*	*	PUNCT
easat-10838	318	14	*	*	PUNCT
easat-10838	318	15	*	*	PUNCT
easat-10838	318	16	0.033	0.033	NUM
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easat-10838	318	19	*	*	PUNCT
easat-10838	318	20	*	*	PUNCT
easat-10838	318	21	*	*	PUNCT
easat-10838	318	22	-0.080	-0.080	NOUN
easat-10838	318	23	0.017	0.017	NUM
easat-10838	318	24	-0.002	-0.002	PUNCT
easat-10838	318	25	0.138	0.138	NUM
easat-10838	318	26	*	*	PUNCT
easat-10838	318	27	*	*	X
easat-10838	318	28	0.043	0.043	NUM
easat-10838	318	29	*	*	PUNCT
easat-10838	318	30	-0.023	-0.023	NUM
easat-10838	318	31	0.007	0.007	NUM
easat-10838	318	32	-0.159	-0.159	NUM
easat-10838	318	33	1.000	1.000	NUM
easat-10838	318	34	fiiown	fiiown	NOUN
easat-10838	318	35	0.112	0.112	NUM
easat-10838	318	36	*	*	PUNCT
easat-10838	318	37	*	*	PUNCT
easat-10838	318	38	*	*	PUNCT
easat-10838	318	39	0.006	0.006	NUM
easat-10838	318	40	0.053	0.053	NUM
easat-10838	318	41	*	*	PUNCT
easat-10838	318	42	*	*	PUNCT
easat-10838	318	43	*	*	PUNCT
easat-10838	318	44	0.055	0.055	NUM
easat-10838	318	45	*	*	PUNCT
easat-10838	318	46	*	*	PUNCT
easat-10838	318	47	*	*	PUNCT
easat-10838	319	1	0.063	0.063	NUM
easat-10838	319	2	*	*	PUNCT
easat-10838	319	3	*	*	PUNCT
easat-10838	319	4	*	*	PUNCT
easat-10838	319	5	0.142	0.142	NUM
easat-10838	319	6	*	*	PUNCT
easat-10838	319	7	*	*	PUNCT
easat-10838	319	8	*	*	PUNCT
easat-10838	319	9	0.021	0.021	NUM
easat-10838	319	10	0.078	0.078	NUM
easat-10838	319	11	*	*	PUNCT
easat-10838	319	12	*	*	PUNCT
easat-10838	319	13	*	*	PUNCT
easat-10838	319	14	0.050	0.050	NUM
easat-10838	319	15	*	*	PUNCT
easat-10838	319	16	*	*	PUNCT
easat-10838	319	17	0.049	0.049	NUM
easat-10838	319	18	*	*	PUNCT
easat-10838	319	19	*	*	PUNCT
easat-10838	319	20	*	*	PUNCT
easat-10838	319	21	0.082	0.082	NUM
easat-10838	319	22	*	*	PUNCT
easat-10838	319	23	*	*	PUNCT
easat-10838	319	24	*	*	PUNCT
easat-10838	319	25	0.063	0.063	NUM
easat-10838	319	26	0.108	0.108	NUM
easat-10838	319	27	-0.017	-0.017	ADP
easat-10838	319	28	0.133	0.133	SYM
easat-10838	319	29	*	*	PUNCT
easat-10838	319	30	*	*	PUNCT
easat-10838	319	31	*	*	PUNCT
easat-10838	319	32	1.000	1.000	NUM
easat-10838	319	33	size	size	NOUN
easat-10838	319	34	0.077	0.077	NUM
easat-10838	319	35	*	*	PUNCT
easat-10838	319	36	*	*	PUNCT
easat-10838	319	37	*	*	PUNCT
easat-10838	319	38	0.063	0.063	NUM
easat-10838	319	39	*	*	PUNCT
easat-10838	319	40	*	*	PUNCT
easat-10838	319	41	*	*	PUNCT
easat-10838	319	42	0.049	0.049	NUM
easat-10838	319	43	*	*	PUNCT
easat-10838	319	44	*	*	PUNCT
easat-10838	319	45	0.152	0.152	NUM
easat-10838	319	46	*	*	PUNCT
easat-10838	319	47	*	*	PUNCT
easat-10838	319	48	*	*	PUNCT
easat-10838	319	49	0.039	0.039	NUM
easat-10838	319	50	*	*	PUNCT
easat-10838	319	51	*	*	X
easat-10838	319	52	0.188	0.188	NUM
easat-10838	319	53	*	*	PUNCT
easat-10838	319	54	*	*	PUNCT
easat-10838	319	55	*	*	PUNCT
easat-10838	319	56	-0.005	-0.005	PUNCT
easat-10838	319	57	0.067	0.067	NUM
easat-10838	319	58	*	*	PUNCT
easat-10838	319	59	*	*	PUNCT
easat-10838	319	60	-0.010	-0.010	PUNCT
easat-10838	319	61	0.248	0.248	NUM
easat-10838	319	62	0.102	0.102	NUM
easat-10838	319	63	*	*	PUNCT
easat-10838	319	64	*	*	PUNCT
easat-10838	319	65	*	*	PUNCT
easat-10838	319	66	0.039	0.039	NUM
easat-10838	319	67	0.102	0.102	NUM
easat-10838	319	68	*	*	PUNCT
easat-10838	319	69	*	*	PUNCT
easat-10838	319	70	*	*	PUNCT
easat-10838	319	71	-0.224	-0.224	X
easat-10838	319	72	0.262	0.262	NUM
easat-10838	319	73	*	*	PUNCT
easat-10838	319	74	*	*	PUNCT
easat-10838	319	75	*	*	NOUN
easat-10838	319	76	0.297	0.297	NUM
easat-10838	319	77	1.000	1.000	NUM
easat-10838	319	78	liv	liv	NOUN
easat-10838	319	79	0.010	0.010	NUM
easat-10838	319	80	0.008	0.008	NUM
easat-10838	319	81	0.037	0.037	NUM
easat-10838	319	82	0.015	0.015	NUM
easat-10838	319	83	-0.013	-0.013	PUNCT
easat-10838	319	84	0.017	0.017	NUM
easat-10838	319	85	-0.011	-0.011	NUM
easat-10838	319	86	-0.004	-0.004	PUNCT
easat-10838	319	87	0.001	0.001	NUM
easat-10838	319	88	0.009	0.009	NUM
easat-10838	319	89	-0.032	-0.032	ADP
easat-10838	319	90	-0.022	-0.022	PROPN
easat-10838	319	91	0.005	0.005	NUM
easat-10838	319	92	-0.009	-0.009	NUM
easat-10838	319	93	-0.010	-0.010	X
easat-10838	319	94	0.024	0.024	NUM
easat-10838	319	95	0.124	0.124	NUM
easat-10838	319	96	1.000	1.000	NUM
easat-10838	319	97	roa	roa	NOUN
easat-10838	319	98	0.149	0.149	NOUN
easat-10838	319	99	*	*	PUNCT
easat-10838	319	100	*	*	PUNCT
easat-10838	319	101	*	*	PUNCT
easat-10838	319	102	0.030	0.030	NUM
easat-10838	319	103	0.055	0.055	NUM
easat-10838	319	104	*	*	PUNCT
easat-10838	319	105	*	*	PUNCT
easat-10838	319	106	*	*	PUNCT
easat-10838	319	107	0.060	0.060	NUM
easat-10838	319	108	*	*	PUNCT
easat-10838	319	109	*	*	PUNCT
easat-10838	319	110	*	*	PUNCT
easat-10838	319	111	0.003	0.003	NUM
easat-10838	319	112	*	*	PUNCT
easat-10838	319	113	*	*	PUNCT
easat-10838	319	114	*	*	PUNCT
easat-10838	319	115	-0.030	-0.030	PROPN
easat-10838	319	116	-0.020	-0.020	PUNCT
easat-10838	319	117	0.048	0.048	NUM
easat-10838	319	118	*	*	NOUN
easat-10838	319	119	*	*	PUNCT
easat-10838	319	120	*	*	PUNCT
easat-10838	319	121	-0.031	-0.031	NOUN
easat-10838	319	122	-0.034	-0.034	NOUN
easat-10838	319	123	-0.030	-0.030	PUNCT
easat-10838	319	124	-0.011	-0.011	NOUN
easat-10838	319	125	-0.003	-0.003	PUNCT
easat-10838	319	126	0.141	0.141	NUM
easat-10838	319	127	*	*	PUNCT
easat-10838	319	128	*	*	PUNCT
easat-10838	319	129	-0.041	-0.041	PUNCT
easat-10838	319	130	0.126	0.126	PUNCT
easat-10838	319	131	*	*	PUNCT
easat-10838	319	132	*	*	PUNCT
easat-10838	319	133	-0.165	-0.165	NUM
easat-10838	319	134	-0.013	-0.013	PUNCT
easat-10838	319	135	1.000	1.000	NUM
easat-10838	319	136	note	note	NOUN
easat-10838	319	137	:	:	PUNCT
easat-10838	319	138	superscripts	superscript	NOUN
easat-10838	319	139	of	of	ADP
easat-10838	319	140	*	*	PROPN
easat-10838	319	141	*	*	PUNCT
easat-10838	319	142	*	*	PUNCT
easat-10838	319	143	,	,	PUNCT
easat-10838	319	144	*	*	PUNCT
easat-10838	319	145	*	*	PUNCT
easat-10838	319	146	and	and	CCONJ
easat-10838	319	147	*	*	PUNCT
easat-10838	319	148	denote	denote	VERB
easat-10838	319	149	the	the	DET
easat-10838	319	150	level	level	NOUN
easat-10838	319	151	of	of	ADP
easat-10838	319	152	significance	significance	NOUN
easat-10838	319	153	at	at	ADP
easat-10838	319	154	1	1	NUM
easat-10838	319	155	%	%	NOUN
easat-10838	319	156	,	,	PUNCT
easat-10838	319	157	5	5	NUM
easat-10838	319	158	%	%	NOUN
easat-10838	319	159	and	and	CCONJ
easat-10838	319	160	10	10	NUM
easat-10838	319	161	%	%	NOUN
easat-10838	319	162	respectively	respectively	ADV
easat-10838	319	163	.	.	PUNCT
easat-10838	320	1	238	238	NUM
easat-10838	320	2	edelweiss	edelweiss	PROPN
easat-10838	320	3	applied	apply	VERB
easat-10838	320	4	science	science	NOUN
easat-10838	320	5	and	and	CCONJ
easat-10838	320	6	technology	technology	NOUN
easat-10838	320	7	issn	issn	PROPN
easat-10838	320	8	:	:	PUNCT
easat-10838	320	9	2576	2576	NUM
easat-10838	320	10	-	-	SYM
easat-10838	320	11	8484	8484	NUM
easat-10838	320	12	vol	vol	NOUN
easat-10838	320	13	.	.	PROPN
easat-10838	321	1	9	9	NUM
easat-10838	321	2	,	,	PUNCT
easat-10838	321	3	no	no	INTJ
easat-10838	321	4	.	.	NOUN
easat-10838	321	5	11	11	NUM
easat-10838	321	6	:	:	PUNCT
easat-10838	321	7	225	225	NUM
easat-10838	321	8	-	-	SYM
easat-10838	321	9	248	248	NUM
easat-10838	321	10	,	,	PUNCT
easat-10838	321	11	2025	2025	NUM
easat-10838	321	12	doi	doi	NOUN
easat-10838	321	13	:	:	PUNCT
easat-10838	321	14	10.55214/2576	10.55214/2576	NUM
easat-10838	321	15	-	-	PUNCT
easat-10838	321	16	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	321	17	©	©	PROPN
easat-10838	321	18	2025	2025	NUM
easat-10838	321	19	by	by	ADP
easat-10838	321	20	the	the	DET
easat-10838	321	21	authors	author	NOUN
easat-10838	321	22	;	;	PUNCT
easat-10838	322	1	licensee	licensee	PROPN
easat-10838	322	2	learning	learning	NOUN
easat-10838	322	3	gate	gate	NOUN
easat-10838	322	4	5.2	5.2	NUM
easat-10838	322	5	.	.	PUNCT
easat-10838	323	1	correlation	correlation	NOUN
easat-10838	323	2	analysis	analysis	NOUN
easat-10838	323	3	table	table	NOUN
easat-10838	323	4	3	3	NUM
easat-10838	323	5	presents	present	VERB
easat-10838	323	6	the	the	DET
easat-10838	323	7	correlation	correlation	NOUN
easat-10838	323	8	between	between	ADP
easat-10838	323	9	the	the	DET
easat-10838	323	10	three	three	NUM
easat-10838	323	11	predicted	predict	VERB
easat-10838	323	12	variables	variable	NOUN
easat-10838	323	13	,	,	PUNCT
easat-10838	323	14	explanatory	explanatory	ADJ
easat-10838	323	15	variables	variable	NOUN
easat-10838	323	16	,	,	PUNCT
easat-10838	323	17	and	and	CCONJ
easat-10838	323	18	control	control	VERB
easat-10838	323	19	variables	variable	NOUN
easat-10838	323	20	of	of	ADP
easat-10838	323	21	the	the	DET
easat-10838	323	22	top	top	ADJ
easat-10838	323	23	500	500	NUM
easat-10838	323	24	sample	sample	NOUN
easat-10838	323	25	firms	firm	NOUN
easat-10838	323	26	.	.	PUNCT
easat-10838	324	1	according	accord	VERB
easat-10838	324	2	to	to	ADP
easat-10838	324	3	the	the	DET
easat-10838	324	4	hypotheses	hypothesis	NOUN
easat-10838	324	5	of	of	ADP
easat-10838	324	6	the	the	DET
easat-10838	324	7	study	study	NOUN
easat-10838	324	8	,	,	PUNCT
easat-10838	324	9	all	all	DET
easat-10838	324	10	dependent	dependent	ADJ
easat-10838	324	11	variables	variable	NOUN
easat-10838	324	12	(	(	PUNCT
easat-10838	324	13	div10	div10	PROPN
easat-10838	324	14	,	,	PUNCT
easat-10838	324	15	divy	divy	PROPN
easat-10838	324	16	,	,	PUNCT
easat-10838	324	17	&	&	CCONJ
easat-10838	324	18	ldps	ldps	PROPN
easat-10838	324	19	)	)	PUNCT
easat-10838	324	20	show	show	VERB
easat-10838	324	21	the	the	DET
easat-10838	324	22	expected	expect	VERB
easat-10838	324	23	correlation	correlation	NOUN
easat-10838	324	24	in	in	ADP
easat-10838	324	25	relation	relation	NOUN
easat-10838	324	26	to	to	PART
easat-10838	324	27	board	board	VERB
easat-10838	324	28	composition	composition	NOUN
easat-10838	324	29	variables	variable	NOUN
easat-10838	324	30	,	,	PUNCT
easat-10838	324	31	committees	committee	NOUN
easat-10838	324	32	'	'	PART
easat-10838	324	33	variables	variable	NOUN
easat-10838	324	34	,	,	PUNCT
easat-10838	324	35	and	and	CCONJ
easat-10838	324	36	ownership	ownership	NOUN
easat-10838	324	37	variables	variable	NOUN
easat-10838	324	38	,	,	PUNCT
easat-10838	324	39	except	except	SCONJ
easat-10838	324	40	for	for	ADP
easat-10838	324	41	a	a	DET
easat-10838	324	42	few	few	ADJ
easat-10838	324	43	variables	variable	NOUN
easat-10838	324	44	.	.	PUNCT
easat-10838	325	1	table	table	NOUN
easat-10838	325	2	3	3	NUM
easat-10838	325	3	displays	display	NOUN
easat-10838	325	4	that	that	SCONJ
easat-10838	325	5	the	the	DET
easat-10838	325	6	compensation	compensation	NOUN
easat-10838	325	7	of	of	ADP
easat-10838	325	8	directors	director	NOUN
easat-10838	325	9	has	have	VERB
easat-10838	325	10	a	a	DET
easat-10838	325	11	significant	significant	ADJ
easat-10838	325	12	positive	positive	ADJ
easat-10838	325	13	(	(	PUNCT
easat-10838	325	14	p	p	X
easat-10838	325	15	<	<	X
easat-10838	325	16	0.01	0.01	NUM
easat-10838	325	17	)	)	PUNCT
easat-10838	325	18	correlation	correlation	NOUN
easat-10838	325	19	with	with	ADP
easat-10838	325	20	dividend	dividend	NOUN
easat-10838	325	21	decision	decision	NOUN
easat-10838	325	22	.	.	PUNCT
easat-10838	326	1	this	this	PRON
easat-10838	326	2	implies	imply	VERB
easat-10838	326	3	that	that	SCONJ
easat-10838	326	4	highly	highly	ADV
easat-10838	326	5	compensated	compensate	VERB
easat-10838	326	6	directors	director	NOUN
easat-10838	326	7	do	do	AUX
easat-10838	326	8	not	not	PART
easat-10838	326	9	indulge	indulge	VERB
easat-10838	326	10	in	in	ADP
easat-10838	326	11	agency	agency	NOUN
easat-10838	326	12	conflict	conflict	NOUN
easat-10838	326	13	and	and	CCONJ
easat-10838	326	14	pay	pay	VERB
easat-10838	326	15	more	more	ADJ
easat-10838	326	16	dividends	dividend	NOUN
easat-10838	326	17	to	to	ADP
easat-10838	326	18	shareholders	shareholder	NOUN
easat-10838	326	19	.	.	PUNCT
easat-10838	327	1	board	board	NOUN
easat-10838	327	2	size	size	NOUN
easat-10838	327	3	has	have	VERB
easat-10838	327	4	a	a	DET
easat-10838	327	5	positive	positive	ADJ
easat-10838	327	6	and	and	CCONJ
easat-10838	327	7	significant	significant	ADJ
easat-10838	327	8	(	(	PUNCT
easat-10838	327	9	p	p	X
easat-10838	327	10	<	<	X
easat-10838	327	11	0.01	0.01	NUM
easat-10838	327	12	)	)	PUNCT
easat-10838	327	13	correlation	correlation	NOUN
easat-10838	327	14	with	with	ADP
easat-10838	327	15	all	all	DET
easat-10838	327	16	three	three	NUM
easat-10838	327	17	predicted	predict	VERB
easat-10838	327	18	variables	variable	NOUN
easat-10838	327	19	(	(	PUNCT
easat-10838	327	20	div10	div10	PROPN
easat-10838	327	21	,	,	PUNCT
easat-10838	327	22	ldps	ldps	PROPN
easat-10838	327	23	,	,	PUNCT
easat-10838	327	24	and	and	CCONJ
easat-10838	327	25	divy	divy	PROPN
easat-10838	327	26	)	)	PUNCT
easat-10838	327	27	.	.	PUNCT
easat-10838	328	1	this	this	PRON
easat-10838	328	2	implies	imply	VERB
easat-10838	328	3	that	that	SCONJ
easat-10838	328	4	companies	company	NOUN
easat-10838	328	5	with	with	ADP
easat-10838	328	6	more	more	ADJ
easat-10838	328	7	directors	director	NOUN
easat-10838	328	8	distribute	distribute	VERB
easat-10838	328	9	a	a	DET
easat-10838	328	10	higher	high	ADJ
easat-10838	328	11	proportion	proportion	NOUN
easat-10838	328	12	of	of	ADP
easat-10838	328	13	their	their	PRON
easat-10838	328	14	profits	profit	NOUN
easat-10838	328	15	as	as	ADP
easat-10838	328	16	dividends	dividend	NOUN
easat-10838	328	17	.	.	PUNCT
easat-10838	329	1	the	the	DET
easat-10838	329	2	proportion	proportion	NOUN
easat-10838	329	3	of	of	ADP
easat-10838	329	4	independent	independent	ADJ
easat-10838	329	5	directors	director	NOUN
easat-10838	329	6	shows	show	VERB
easat-10838	329	7	a	a	DET
easat-10838	329	8	significant	significant	ADJ
easat-10838	329	9	negative	negative	ADJ
easat-10838	329	10	correlation	correlation	NOUN
easat-10838	329	11	with	with	ADP
easat-10838	329	12	the	the	DET
easat-10838	329	13	propensity	propensity	NOUN
easat-10838	329	14	to	to	PART
easat-10838	329	15	pay	pay	VERB
easat-10838	329	16	dividends	dividend	NOUN
easat-10838	329	17	.	.	PUNCT
easat-10838	330	1	the	the	DET
easat-10838	330	2	proportion	proportion	NOUN
easat-10838	330	3	of	of	ADP
easat-10838	330	4	female	female	ADJ
easat-10838	330	5	directors	director	NOUN
easat-10838	330	6	is	be	AUX
easat-10838	330	7	significantly	significantly	ADV
easat-10838	330	8	positively	positively	ADV
easat-10838	330	9	(	(	PUNCT
easat-10838	330	10	p	p	X
easat-10838	330	11	<	<	X
easat-10838	330	12	0.01	0.01	NUM
easat-10838	330	13	)	)	PUNCT
easat-10838	330	14	correlated	correlate	VERB
easat-10838	330	15	with	with	ADP
easat-10838	330	16	all	all	DET
easat-10838	330	17	three	three	NUM
easat-10838	330	18	dependent	dependent	ADJ
easat-10838	330	19	variables	variable	NOUN
easat-10838	330	20	,	,	PUNCT
easat-10838	330	21	which	which	PRON
easat-10838	330	22	supports	support	VERB
easat-10838	330	23	the	the	DET
easat-10838	330	24	findings	finding	NOUN
easat-10838	330	25	that	that	SCONJ
easat-10838	330	26	firms	firm	NOUN
easat-10838	330	27	with	with	ADP
easat-10838	330	28	a	a	DET
easat-10838	330	29	greater	great	ADJ
easat-10838	330	30	proportion	proportion	NOUN
easat-10838	330	31	of	of	ADP
easat-10838	330	32	female	female	ADJ
easat-10838	330	33	directors	director	NOUN
easat-10838	330	34	exhibit	exhibit	VERB
easat-10838	330	35	lower	low	ADJ
easat-10838	330	36	agency	agency	NOUN
easat-10838	330	37	costs	cost	NOUN
easat-10838	330	38	and	and	CCONJ
easat-10838	330	39	pay	pay	VERB
easat-10838	330	40	higher	high	ADJ
easat-10838	330	41	dividends	dividend	NOUN
easat-10838	330	42	.	.	PUNCT
easat-10838	331	1	the	the	DET
easat-10838	331	2	results	result	NOUN
easat-10838	331	3	support	support	VERB
easat-10838	331	4	the	the	DET
easat-10838	331	5	findings	finding	NOUN
easat-10838	331	6	of	of	ADP
easat-10838	331	7	earlier	early	ADJ
easat-10838	331	8	studies	study	NOUN
easat-10838	331	9	[	[	X
easat-10838	331	10	37	37	NUM
easat-10838	331	11	,	,	PUNCT
easat-10838	331	12	43	43	NUM
easat-10838	331	13	,	,	PUNCT
easat-10838	331	14	71	71	NUM
easat-10838	331	15	,	,	PUNCT
easat-10838	331	16	72	72	NUM
easat-10838	331	17	]	]	PUNCT
easat-10838	331	18	.	.	PUNCT
easat-10838	332	1	both	both	DET
easat-10838	332	2	committees	committee	NOUN
easat-10838	332	3	'	'	PART
easat-10838	332	4	variables	variable	NOUN
easat-10838	332	5	,	,	PUNCT
easat-10838	332	6	audit	audit	NOUN
easat-10838	332	7	committee	committee	NOUN
easat-10838	332	8	independence	independence	NOUN
easat-10838	332	9	and	and	CCONJ
easat-10838	332	10	stakeholder	stakeholder	NOUN
easat-10838	332	11	relationship	relationship	PROPN
easat-10838	332	12	committee	committee	PROPN
easat-10838	332	13	independence	independence	NOUN
easat-10838	332	14	,	,	PUNCT
easat-10838	332	15	are	be	AUX
easat-10838	332	16	positively	positively	ADV
easat-10838	332	17	and	and	CCONJ
easat-10838	332	18	statistically	statistically	ADV
easat-10838	332	19	significantly	significantly	ADV
easat-10838	332	20	correlated	correlate	VERB
easat-10838	332	21	with	with	ADP
easat-10838	332	22	dividend	dividend	NOUN
easat-10838	332	23	decisions	decision	NOUN
easat-10838	332	24	.	.	PUNCT
easat-10838	333	1	table	table	NOUN
easat-10838	333	2	3	3	NUM
easat-10838	333	3	shows	show	VERB
easat-10838	333	4	that	that	SCONJ
easat-10838	333	5	family	family	NOUN
easat-10838	333	6	ownership	ownership	NOUN
easat-10838	333	7	of	of	ADP
easat-10838	333	8	sample	sample	NOUN
easat-10838	333	9	firms	firm	NOUN
easat-10838	333	10	has	have	VERB
easat-10838	333	11	a	a	DET
easat-10838	333	12	significant	significant	ADJ
easat-10838	333	13	positive	positive	ADJ
easat-10838	333	14	relationship	relationship	NOUN
easat-10838	333	15	with	with	ADP
easat-10838	333	16	the	the	DET
easat-10838	333	17	propensity	propensity	NOUN
easat-10838	333	18	to	to	PART
easat-10838	333	19	pay	pay	VERB
easat-10838	333	20	dividends	dividend	NOUN
easat-10838	333	21	.	.	PUNCT
easat-10838	334	1	domestic	domestic	ADJ
easat-10838	334	2	institutional	institutional	ADJ
easat-10838	334	3	investors	investor	NOUN
easat-10838	334	4	show	show	VERB
easat-10838	334	5	a	a	DET
easat-10838	334	6	significant	significant	ADJ
easat-10838	334	7	negative	negative	ADJ
easat-10838	334	8	correlation	correlation	NOUN
easat-10838	334	9	with	with	ADP
easat-10838	334	10	dividend	dividend	NOUN
easat-10838	334	11	decisions	decision	NOUN
easat-10838	334	12	,	,	PUNCT
easat-10838	334	13	while	while	SCONJ
easat-10838	334	14	foreign	foreign	ADJ
easat-10838	334	15	institutional	institutional	ADJ
easat-10838	334	16	investors	investor	NOUN
easat-10838	334	17	show	show	VERB
easat-10838	334	18	a	a	DET
easat-10838	334	19	significant	significant	ADJ
easat-10838	334	20	positive	positive	ADJ
easat-10838	334	21	correlation	correlation	NOUN
easat-10838	334	22	with	with	ADP
easat-10838	334	23	dividend	dividend	NOUN
easat-10838	334	24	payout	payout	NOUN
easat-10838	334	25	decisions	decision	NOUN
easat-10838	334	26	.	.	PUNCT
easat-10838	335	1	5.3	5.3	NUM
easat-10838	335	2	.	.	PUNCT
easat-10838	336	1	regression	regression	NOUN
easat-10838	336	2	results	result	NOUN
easat-10838	336	3	and	and	CCONJ
easat-10838	336	4	discussion	discussion	NOUN
easat-10838	336	5	this	this	DET
easat-10838	336	6	study	study	NOUN
easat-10838	336	7	attempts	attempt	VERB
easat-10838	336	8	to	to	PART
easat-10838	336	9	establish	establish	VERB
easat-10838	336	10	how	how	SCONJ
easat-10838	336	11	compensation	compensation	NOUN
easat-10838	336	12	and	and	CCONJ
easat-10838	336	13	audit	audit	NOUN
easat-10838	336	14	committee	committee	NOUN
easat-10838	336	15	independence	independence	NOUN
easat-10838	336	16	,	,	PUNCT
easat-10838	336	17	as	as	ADP
easat-10838	336	18	elements	element	NOUN
easat-10838	336	19	of	of	ADP
easat-10838	336	20	corporate	corporate	ADJ
easat-10838	336	21	governance	governance	NOUN
easat-10838	336	22	,	,	PUNCT
easat-10838	336	23	influence	influence	NOUN
easat-10838	336	24	managers	manager	NOUN
easat-10838	336	25	'	'	PART
easat-10838	336	26	dividend	dividend	NOUN
easat-10838	336	27	payment	payment	NOUN
easat-10838	336	28	decisions	decision	NOUN
easat-10838	336	29	.	.	PUNCT
easat-10838	337	1	regression	regression	NOUN
easat-10838	337	2	analyses	analysis	NOUN
easat-10838	337	3	were	be	AUX
easat-10838	337	4	conducted	conduct	VERB
easat-10838	337	5	using	use	VERB
easat-10838	337	6	two	two	NUM
easat-10838	337	7	regression	regression	NOUN
easat-10838	337	8	models	model	NOUN
easat-10838	337	9	:	:	PUNCT
easat-10838	337	10	probit	probit	NOUN
easat-10838	337	11	regression	regression	NOUN
easat-10838	337	12	and	and	CCONJ
easat-10838	337	13	tobit	tobit	NOUN
easat-10838	337	14	regression	regression	NOUN
easat-10838	337	15	.	.	PUNCT
easat-10838	338	1	in	in	ADP
easat-10838	338	2	hypothesis	hypothesis	NOUN
easat-10838	338	3	1	1	NUM
easat-10838	338	4	(	(	PUNCT
easat-10838	338	5	h1	h1	PROPN
easat-10838	338	6	)	)	PUNCT
easat-10838	338	7	,	,	PUNCT
easat-10838	338	8	the	the	DET
easat-10838	338	9	study	study	NOUN
easat-10838	338	10	posits	posit	NOUN
easat-10838	338	11	that	that	SCONJ
easat-10838	338	12	there	there	PRON
easat-10838	338	13	is	be	VERB
easat-10838	338	14	a	a	DET
easat-10838	338	15	significant	significant	ADJ
easat-10838	338	16	association	association	NOUN
easat-10838	338	17	between	between	ADP
easat-10838	338	18	board	board	NOUN
easat-10838	338	19	compensation	compensation	NOUN
easat-10838	338	20	and	and	CCONJ
easat-10838	338	21	dividend	dividend	NOUN
easat-10838	338	22	payouts	payout	NOUN
easat-10838	338	23	.	.	PUNCT
easat-10838	339	1	the	the	DET
easat-10838	339	2	results	result	NOUN
easat-10838	339	3	support	support	VERB
easat-10838	339	4	the	the	DET
easat-10838	339	5	alternative	alternative	ADJ
easat-10838	339	6	hypothesis	hypothesis	NOUN
easat-10838	339	7	,	,	PUNCT
easat-10838	339	8	indicating	indicate	VERB
easat-10838	339	9	a	a	DET
easat-10838	339	10	positive	positive	ADJ
easat-10838	339	11	relationship	relationship	NOUN
easat-10838	339	12	between	between	ADP
easat-10838	339	13	both	both	CCONJ
easat-10838	339	14	executive	executive	ADJ
easat-10838	339	15	and	and	CCONJ
easat-10838	339	16	non	non	ADJ
easat-10838	339	17	-	-	ADJ
easat-10838	339	18	executive	executive	ADJ
easat-10838	339	19	compensation	compensation	NOUN
easat-10838	339	20	and	and	CCONJ
easat-10838	339	21	the	the	DET
easat-10838	339	22	likelihood	likelihood	NOUN
easat-10838	339	23	of	of	ADP
easat-10838	339	24	paying	pay	VERB
easat-10838	339	25	dividends	dividend	NOUN
easat-10838	339	26	,	,	PUNCT
easat-10838	339	27	as	as	ADV
easat-10838	339	28	well	well	ADV
easat-10838	339	29	as	as	ADP
easat-10838	339	30	dividend	dividend	NOUN
easat-10838	339	31	yield	yield	NOUN
easat-10838	339	32	.	.	PUNCT
easat-10838	340	1	this	this	DET
easat-10838	340	2	finding	finding	NOUN
easat-10838	340	3	aligns	align	VERB
easat-10838	340	4	with	with	ADP
easat-10838	340	5	the	the	DET
easat-10838	340	6	evidence	evidence	NOUN
easat-10838	340	7	presented	present	VERB
easat-10838	340	8	by	by	ADP
easat-10838	340	9	tahir	tahir	PROPN
easat-10838	340	10	et	et	PROPN
easat-10838	340	11	al	al	PROPN
easat-10838	340	12	.	.	PUNCT
easat-10838	341	1	[	[	X
easat-10838	341	2	35	35	NUM
easat-10838	341	3	]	]	PUNCT
easat-10838	341	4	,	,	PUNCT
easat-10838	341	5	who	who	PRON
easat-10838	341	6	established	establish	VERB
easat-10838	341	7	that	that	SCONJ
easat-10838	341	8	higher	high	ADJ
easat-10838	341	9	levels	level	NOUN
easat-10838	341	10	of	of	ADP
easat-10838	341	11	cash	cash	NOUN
easat-10838	341	12	compensation	compensation	NOUN
easat-10838	341	13	are	be	AUX
easat-10838	341	14	associated	associate	VERB
easat-10838	341	15	with	with	ADP
easat-10838	341	16	increased	increase	VERB
easat-10838	341	17	dividend	dividend	NOUN
easat-10838	341	18	payout	payout	NOUN
easat-10838	341	19	ratios	ratio	NOUN
easat-10838	341	20	.	.	PUNCT
easat-10838	342	1	for	for	ADP
easat-10838	342	2	instance	instance	NOUN
easat-10838	342	3	,	,	PUNCT
easat-10838	342	4	chen	chen	PROPN
easat-10838	342	5	et	et	PROPN
easat-10838	342	6	al	al	PROPN
easat-10838	342	7	.	.	PUNCT
easat-10838	343	1	[	[	X
easat-10838	343	2	36	36	NUM
easat-10838	343	3	]	]	PUNCT
easat-10838	343	4	demonstrate	demonstrate	VERB
easat-10838	343	5	a	a	DET
easat-10838	343	6	connection	connection	NOUN
easat-10838	343	7	between	between	ADP
easat-10838	343	8	managerial	managerial	ADJ
easat-10838	343	9	compensation	compensation	NOUN
easat-10838	343	10	and	and	CCONJ
easat-10838	343	11	dividend	dividend	NOUN
easat-10838	343	12	payouts	payout	NOUN
easat-10838	343	13	,	,	PUNCT
easat-10838	343	14	suggesting	suggest	VERB
easat-10838	343	15	that	that	SCONJ
easat-10838	343	16	appropriate	appropriate	ADJ
easat-10838	343	17	compensation	compensation	NOUN
easat-10838	343	18	structures	structure	NOUN
easat-10838	343	19	can	can	AUX
easat-10838	343	20	deter	deter	VERB
easat-10838	343	21	excessive	excessive	ADJ
easat-10838	343	22	reinvestment	reinvestment	NOUN
easat-10838	343	23	or	or	CCONJ
easat-10838	343	24	investments	investment	NOUN
easat-10838	343	25	with	with	ADP
easat-10838	343	26	negative	negative	ADJ
easat-10838	343	27	net	net	ADJ
easat-10838	343	28	present	present	ADJ
easat-10838	343	29	value	value	NOUN
easat-10838	343	30	(	(	PUNCT
easat-10838	343	31	npv	npv	NOUN
easat-10838	343	32	)	)	PUNCT
easat-10838	343	33	.	.	PUNCT
easat-10838	344	1	however	however	ADV
easat-10838	344	2	,	,	PUNCT
easat-10838	344	3	these	these	DET
easat-10838	344	4	results	result	NOUN
easat-10838	344	5	contradict	contradict	VERB
easat-10838	344	6	the	the	DET
easat-10838	344	7	assertions	assertion	NOUN
easat-10838	344	8	made	make	VERB
easat-10838	344	9	by	by	ADP
easat-10838	344	10	adjaoud	adjaoud	NOUN
easat-10838	344	11	and	and	CCONJ
easat-10838	344	12	ben‐amar	ben‐amar	PROPN
easat-10838	345	1	[	[	X
easat-10838	345	2	10	10	NUM
easat-10838	345	3	]	]	PUNCT
easat-10838	345	4	,	,	PUNCT
easat-10838	345	5	who	who	PRON
easat-10838	345	6	argued	argue	VERB
easat-10838	345	7	that	that	SCONJ
easat-10838	345	8	compensation	compensation	NOUN
easat-10838	345	9	contracts	contract	NOUN
easat-10838	345	10	can	can	AUX
easat-10838	345	11	lead	lead	VERB
easat-10838	345	12	to	to	ADP
easat-10838	345	13	managers	manager	NOUN
easat-10838	345	14	with	with	ADP
easat-10838	345	15	higher	high	ADJ
easat-10838	345	16	quality	quality	NOUN
easat-10838	345	17	receiving	receive	VERB
easat-10838	345	18	more	more	ADJ
easat-10838	345	19	information	information	NOUN
easat-10838	345	20	rents	rent	NOUN
easat-10838	345	21	,	,	PUNCT
easat-10838	345	22	thereby	thereby	ADV
easat-10838	345	23	potentially	potentially	ADV
easat-10838	345	24	reducing	reduce	VERB
easat-10838	345	25	dividend	dividend	NOUN
easat-10838	345	26	payouts	payout	NOUN
easat-10838	345	27	.	.	PUNCT
easat-10838	346	1	additionally	additionally	ADV
easat-10838	346	2	,	,	PUNCT
easat-10838	346	3	managerial	managerial	ADJ
easat-10838	346	4	compensation	compensation	NOUN
easat-10838	346	5	incentives	incentive	NOUN
easat-10838	346	6	may	may	AUX
easat-10838	346	7	intensify	intensify	VERB
easat-10838	346	8	the	the	DET
easat-10838	346	9	pressure	pressure	NOUN
easat-10838	346	10	on	on	ADP
easat-10838	346	11	management	management	NOUN
easat-10838	346	12	to	to	PART
easat-10838	346	13	meet	meet	VERB
easat-10838	346	14	earnings	earning	NOUN
easat-10838	346	15	targets	target	NOUN
easat-10838	346	16	,	,	PUNCT
easat-10838	346	17	as	as	SCONJ
easat-10838	346	18	noted	note	VERB
easat-10838	346	19	by	by	ADP
easat-10838	346	20	chen	chen	PROPN
easat-10838	346	21	et	et	PROPN
easat-10838	346	22	al	al	PROPN
easat-10838	346	23	.	.	PUNCT
easat-10838	347	1	[	[	X
easat-10838	347	2	36	36	NUM
easat-10838	347	3	]	]	PUNCT
easat-10838	347	4	and	and	CCONJ
easat-10838	347	5	sulaiman	sulaiman	NOUN
easat-10838	348	1	[	[	X
easat-10838	348	2	47	47	NUM
easat-10838	348	3	]	]	PUNCT
easat-10838	348	4	.	.	PUNCT
easat-10838	349	1	consequently	consequently	ADV
easat-10838	349	2	,	,	PUNCT
easat-10838	349	3	well	well	ADV
easat-10838	349	4	-	-	PUNCT
easat-10838	349	5	compensated	compensate	VERB
easat-10838	349	6	managers	manager	NOUN
easat-10838	349	7	may	may	AUX
easat-10838	349	8	be	be	AUX
easat-10838	349	9	more	more	ADV
easat-10838	349	10	inclined	inclined	ADJ
easat-10838	349	11	to	to	PART
easat-10838	349	12	prioritize	prioritize	VERB
easat-10838	349	13	shareholder	shareholder	NOUN
easat-10838	349	14	interests	interest	NOUN
easat-10838	349	15	,	,	PUNCT
easat-10838	349	16	resulting	result	VERB
easat-10838	349	17	in	in	ADP
easat-10838	349	18	higher	high	ADJ
easat-10838	349	19	dividend	dividend	NOUN
easat-10838	349	20	distributions	distribution	NOUN
easat-10838	349	21	.	.	PUNCT
easat-10838	350	1	in	in	ADP
easat-10838	350	2	hypothesis	hypothesis	NOUN
easat-10838	350	3	2	2	NUM
easat-10838	350	4	(	(	PUNCT
easat-10838	350	5	h2	h2	PROPN
easat-10838	350	6	)	)	PUNCT
easat-10838	350	7	,	,	PUNCT
easat-10838	350	8	the	the	DET
easat-10838	350	9	study	study	NOUN
easat-10838	350	10	hypothesizes	hypothesize	VERB
easat-10838	350	11	a	a	DET
easat-10838	350	12	relationship	relationship	NOUN
easat-10838	350	13	between	between	ADP
easat-10838	350	14	the	the	DET
easat-10838	350	15	independence	independence	NOUN
easat-10838	350	16	of	of	ADP
easat-10838	350	17	the	the	DET
easat-10838	350	18	audit	audit	NOUN
easat-10838	350	19	committee	committee	NOUN
easat-10838	350	20	and	and	CCONJ
easat-10838	350	21	dividend	dividend	NOUN
easat-10838	350	22	payments	payment	NOUN
easat-10838	350	23	.	.	PUNCT
easat-10838	351	1	the	the	DET
easat-10838	351	2	findings	finding	NOUN
easat-10838	351	3	reveal	reveal	VERB
easat-10838	351	4	a	a	DET
easat-10838	351	5	significant	significant	ADJ
easat-10838	351	6	positive	positive	ADJ
easat-10838	351	7	association	association	NOUN
easat-10838	351	8	between	between	ADP
easat-10838	351	9	audit	audit	NOUN
easat-10838	351	10	committee	committee	NOUN
easat-10838	351	11	independence	independence	NOUN
easat-10838	351	12	and	and	CCONJ
easat-10838	351	13	the	the	DET
easat-10838	351	14	likelihood	likelihood	NOUN
easat-10838	351	15	of	of	ADP
easat-10838	351	16	dividend	dividend	NOUN
easat-10838	351	17	payments	payment	NOUN
easat-10838	351	18	,	,	PUNCT
easat-10838	351	19	consistent	consistent	ADJ
easat-10838	351	20	with	with	ADP
easat-10838	351	21	the	the	DET
easat-10838	351	22	dividend	dividend	NOUN
easat-10838	351	23	outcome	outcome	NOUN
easat-10838	351	24	model	model	NOUN
easat-10838	351	25	.	.	PUNCT
easat-10838	352	1	this	this	PRON
easat-10838	352	2	supports	support	VERB
easat-10838	352	3	the	the	DET
easat-10838	352	4	conclusions	conclusion	NOUN
easat-10838	352	5	of	of	ADP
easat-10838	352	6	bae	bae	PROPN
easat-10838	352	7	et	et	PROPN
easat-10838	352	8	al	al	PROPN
easat-10838	352	9	.	.	PUNCT
easat-10838	353	1	[	[	X
easat-10838	353	2	12	12	NUM
easat-10838	353	3	]	]	PUNCT
easat-10838	353	4	who	who	PRON
easat-10838	353	5	argue	argue	VERB
easat-10838	353	6	that	that	SCONJ
easat-10838	353	7	the	the	DET
easat-10838	353	8	establishment	establishment	NOUN
easat-10838	353	9	of	of	ADP
easat-10838	353	10	robust	robust	ADJ
easat-10838	353	11	corporate	corporate	ADJ
easat-10838	353	12	governance	governance	NOUN
easat-10838	353	13	mechanisms	mechanism	NOUN
easat-10838	353	14	,	,	PUNCT
easat-10838	353	15	particularly	particularly	ADV
easat-10838	353	16	through	through	ADP
easat-10838	353	17	audit	audit	NOUN
easat-10838	353	18	committees	committee	NOUN
easat-10838	353	19	,	,	PUNCT
easat-10838	353	20	enhances	enhance	VERB
easat-10838	353	21	the	the	DET
easat-10838	353	22	quality	quality	NOUN
easat-10838	353	23	of	of	ADP
easat-10838	353	24	financial	financial	ADJ
easat-10838	353	25	reporting	reporting	NOUN
easat-10838	353	26	and	and	CCONJ
easat-10838	353	27	reduces	reduce	VERB
easat-10838	353	28	information	information	NOUN
easat-10838	353	29	asymmetry	asymmetry	NOUN
easat-10838	353	30	between	between	ADP
easat-10838	353	31	stakeholders	stakeholder	NOUN
easat-10838	353	32	and	and	CCONJ
easat-10838	353	33	management	management	NOUN
easat-10838	353	34	.	.	PUNCT
easat-10838	354	1	the	the	DET
easat-10838	354	2	audit	audit	NOUN
easat-10838	354	3	committee	committee	NOUN
easat-10838	354	4	,	,	PUNCT
easat-10838	354	5	as	as	ADP
easat-10838	354	6	a	a	DET
easat-10838	354	7	governance	governance	NOUN
easat-10838	354	8	mechanism	mechanism	NOUN
easat-10838	354	9	,	,	PUNCT
easat-10838	354	10	plays	play	VERB
easat-10838	354	11	a	a	DET
easat-10838	354	12	crucial	crucial	ADJ
easat-10838	354	13	role	role	NOUN
easat-10838	354	14	in	in	ADP
easat-10838	354	15	mitigating	mitigate	VERB
easat-10838	354	16	agency	agency	NOUN
easat-10838	354	17	problems	problem	NOUN
easat-10838	354	18	by	by	ADP
easat-10838	354	19	ensuring	ensure	VERB
easat-10838	354	20	transparency	transparency	NOUN
easat-10838	354	21	in	in	ADP
easat-10838	354	22	financial	financial	ADJ
easat-10838	354	23	disclosures	disclosure	NOUN
easat-10838	354	24	.	.	PUNCT
easat-10838	355	1	furthermore	furthermore	ADV
easat-10838	355	2	,	,	PUNCT
easat-10838	355	3	the	the	DET
easat-10838	355	4	analysis	analysis	NOUN
easat-10838	355	5	indicates	indicate	VERB
easat-10838	355	6	that	that	SCONJ
easat-10838	355	7	board	board	NOUN
easat-10838	355	8	size	size	NOUN
easat-10838	355	9	positively	positively	ADV
easat-10838	355	10	impacts	impact	VERB
easat-10838	355	11	the	the	DET
easat-10838	355	12	likelihood	likelihood	NOUN
easat-10838	355	13	of	of	ADP
easat-10838	355	14	dividend	dividend	NOUN
easat-10838	355	15	payments	payment	NOUN
easat-10838	355	16	across	across	ADP
easat-10838	355	17	all	all	DET
easat-10838	355	18	three	three	NUM
easat-10838	355	19	models	model	NOUN
easat-10838	355	20	.	.	PUNCT
easat-10838	356	1	however	however	ADV
easat-10838	356	2	,	,	PUNCT
easat-10838	356	3	board	board	NOUN
easat-10838	356	4	independence	independence	NOUN
easat-10838	356	5	exhibits	exhibit	VERB
easat-10838	356	6	a	a	DET
easat-10838	356	7	negative	negative	ADJ
easat-10838	356	8	influence	influence	NOUN
easat-10838	356	9	on	on	ADP
easat-10838	356	10	dividend	dividend	NOUN
easat-10838	356	11	decisions	decision	NOUN
easat-10838	356	12	,	,	PUNCT
easat-10838	356	13	specifically	specifically	ADV
easat-10838	356	14	in	in	ADP
easat-10838	356	15	model	model	NOUN
easat-10838	356	16	3	3	NUM
easat-10838	356	17	.	.	PUNCT
easat-10838	356	18	gender	gender	NOUN
easat-10838	356	19	diversity	diversity	NOUN
easat-10838	356	20	within	within	ADP
easat-10838	356	21	the	the	DET
easat-10838	356	22	board	board	NOUN
easat-10838	356	23	is	be	AUX
easat-10838	356	24	positively	positively	ADV
easat-10838	356	25	and	and	CCONJ
easat-10838	356	26	239	239	NUM
easat-10838	356	27	edelweiss	edelweiss	PROPN
easat-10838	356	28	applied	apply	VERB
easat-10838	356	29	science	science	NOUN
easat-10838	356	30	and	and	CCONJ
easat-10838	356	31	technology	technology	NOUN
easat-10838	356	32	issn	issn	PROPN
easat-10838	356	33	:	:	PUNCT
easat-10838	356	34	2576	2576	NUM
easat-10838	356	35	-	-	SYM
easat-10838	356	36	8484	8484	NUM
easat-10838	356	37	vol	vol	NOUN
easat-10838	356	38	.	.	PROPN
easat-10838	357	1	9	9	NUM
easat-10838	357	2	,	,	PUNCT
easat-10838	357	3	no	no	INTJ
easat-10838	357	4	.	.	NOUN
easat-10838	357	5	11	11	NUM
easat-10838	357	6	:	:	PUNCT
easat-10838	357	7	225	225	NUM
easat-10838	357	8	-	-	SYM
easat-10838	357	9	248	248	NUM
easat-10838	357	10	,	,	PUNCT
easat-10838	357	11	2025	2025	NUM
easat-10838	357	12	doi	doi	NOUN
easat-10838	357	13	:	:	PUNCT
easat-10838	357	14	10.55214/2576	10.55214/2576	NUM
easat-10838	357	15	-	-	PUNCT
easat-10838	357	16	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	357	17	©	©	PROPN
easat-10838	357	18	2025	2025	NUM
easat-10838	357	19	by	by	ADP
easat-10838	357	20	the	the	DET
easat-10838	357	21	authors	author	NOUN
easat-10838	357	22	;	;	PUNCT
easat-10838	357	23	licensee	licensee	PROPN
easat-10838	357	24	learning	learning	NOUN
easat-10838	357	25	gate	gate	NOUN
easat-10838	357	26	significantly	significantly	ADV
easat-10838	357	27	associated	associate	VERB
easat-10838	357	28	with	with	ADP
easat-10838	357	29	the	the	DET
easat-10838	357	30	probability	probability	NOUN
easat-10838	357	31	of	of	ADP
easat-10838	357	32	dividend	dividend	NOUN
easat-10838	357	33	payments	payment	NOUN
easat-10838	357	34	,	,	PUNCT
easat-10838	357	35	dividend	dividend	NOUN
easat-10838	357	36	yield	yield	NOUN
easat-10838	357	37	,	,	PUNCT
easat-10838	357	38	and	and	CCONJ
easat-10838	357	39	dividends	dividend	NOUN
easat-10838	357	40	per	per	ADP
easat-10838	357	41	share	share	NOUN
easat-10838	357	42	for	for	ADP
easat-10838	357	43	the	the	DET
easat-10838	357	44	sampled	sample	VERB
easat-10838	357	45	companies	company	NOUN
easat-10838	357	46	.	.	PUNCT
easat-10838	358	1	this	this	DET
easat-10838	358	2	finding	finding	NOUN
easat-10838	358	3	corroborates	corroborate	VERB
easat-10838	358	4	previous	previous	ADJ
easat-10838	358	5	research	research	NOUN
easat-10838	358	6	suggesting	suggest	VERB
easat-10838	358	7	that	that	SCONJ
easat-10838	358	8	gender	gender	NOUN
easat-10838	358	9	diversity	diversity	NOUN
easat-10838	358	10	can	can	AUX
easat-10838	358	11	help	help	VERB
easat-10838	358	12	alleviate	alleviate	VERB
easat-10838	358	13	agency	agency	NOUN
easat-10838	358	14	problems	problem	NOUN
easat-10838	358	15	by	by	ADP
easat-10838	358	16	promoting	promote	VERB
easat-10838	358	17	cash	cash	NOUN
easat-10838	358	18	dividend	dividend	NOUN
easat-10838	358	19	distributions	distribution	NOUN
easat-10838	358	20	to	to	ADP
easat-10838	358	21	external	external	ADJ
easat-10838	358	22	stakeholders	stakeholder	NOUN
easat-10838	358	23	[	[	X
easat-10838	358	24	42	42	NUM
easat-10838	358	25	]	]	PUNCT
easat-10838	358	26	.	.	PUNCT
easat-10838	359	1	conversely	conversely	ADV
easat-10838	359	2	,	,	PUNCT
easat-10838	359	3	ceo	ceo	NOUN
easat-10838	359	4	duality	duality	NOUN
easat-10838	359	5	(	(	PUNCT
easat-10838	359	6	where	where	SCONJ
easat-10838	359	7	the	the	DET
easat-10838	359	8	ceo	ceo	NOUN
easat-10838	359	9	also	also	ADV
easat-10838	359	10	serves	serve	VERB
easat-10838	359	11	as	as	ADP
easat-10838	359	12	the	the	DET
easat-10838	359	13	board	board	NOUN
easat-10838	359	14	chair	chair	PROPN
easat-10838	359	15	)	)	PUNCT
easat-10838	359	16	is	be	AUX
easat-10838	359	17	significantly	significantly	ADV
easat-10838	359	18	negatively	negatively	ADV
easat-10838	359	19	correlated	correlate	VERB
easat-10838	359	20	with	with	ADP
easat-10838	359	21	the	the	DET
easat-10838	359	22	likelihood	likelihood	NOUN
easat-10838	359	23	of	of	ADP
easat-10838	359	24	paying	pay	VERB
easat-10838	359	25	dividends	dividend	NOUN
easat-10838	359	26	.	.	PUNCT
easat-10838	360	1	this	this	DET
easat-10838	360	2	result	result	NOUN
easat-10838	360	3	aligns	align	VERB
easat-10838	360	4	with	with	ADP
easat-10838	360	5	earlier	early	ADJ
easat-10838	360	6	studies	study	NOUN
easat-10838	360	7	by	by	ADP
easat-10838	360	8	sanan	sanan	PROPN
easat-10838	360	9	[	[	X
easat-10838	360	10	17	17	NUM
easat-10838	360	11	]	]	PUNCT
easat-10838	360	12	,	,	PUNCT
easat-10838	360	13	ghosh	ghosh	PROPN
easat-10838	360	14	and	and	CCONJ
easat-10838	360	15	sirmans	sirman	NOUN
easat-10838	361	1	[	[	X
easat-10838	361	2	37	37	NUM
easat-10838	361	3	]	]	PUNCT
easat-10838	361	4	,	,	PUNCT
easat-10838	361	5	harvey	harvey	PROPN
easat-10838	361	6	et	et	PROPN
easat-10838	361	7	al	al	PROPN
easat-10838	361	8	.	.	PUNCT
easat-10838	362	1	[	[	X
easat-10838	362	2	72	72	NUM
easat-10838	362	3	]	]	X
easat-10838	362	4	,	,	PUNCT
easat-10838	362	5	feng	feng	PROPN
easat-10838	362	6	et	et	PROPN
easat-10838	362	7	al	al	PROPN
easat-10838	362	8	.	.	PUNCT
easat-10838	363	1	[	[	X
easat-10838	363	2	73	73	NUM
easat-10838	363	3	]	]	PUNCT
easat-10838	363	4	and	and	CCONJ
easat-10838	363	5	kor	kor	NOUN
easat-10838	363	6	and	and	CCONJ
easat-10838	363	7	qamruzzaman	qamruzzaman	ADJ
easat-10838	364	1	[	[	X
easat-10838	364	2	74	74	NUM
easat-10838	364	3	]	]	PUNCT
easat-10838	364	4	all	all	PRON
easat-10838	364	5	of	of	ADP
easat-10838	364	6	which	which	PRON
easat-10838	364	7	report	report	VERB
easat-10838	364	8	a	a	DET
easat-10838	364	9	negative	negative	ADJ
easat-10838	364	10	association	association	NOUN
easat-10838	364	11	between	between	ADP
easat-10838	364	12	ceo	ceo	NOUN
easat-10838	364	13	duality	duality	NOUN
easat-10838	364	14	and	and	CCONJ
easat-10838	364	15	dividend	dividend	NOUN
easat-10838	364	16	payout	payout	NOUN
easat-10838	364	17	policies	policy	NOUN
easat-10838	364	18	.	.	PUNCT
easat-10838	365	1	the	the	DET
easat-10838	365	2	analysis	analysis	NOUN
easat-10838	365	3	further	far	ADV
easat-10838	365	4	reveals	reveal	VERB
easat-10838	365	5	an	an	DET
easat-10838	365	6	insignificant	insignificant	ADJ
easat-10838	365	7	relationship	relationship	NOUN
easat-10838	365	8	between	between	ADP
easat-10838	365	9	the	the	DET
easat-10838	365	10	frequency	frequency	NOUN
easat-10838	365	11	of	of	ADP
easat-10838	365	12	board	board	NOUN
easat-10838	365	13	meetings	meeting	NOUN
easat-10838	365	14	and	and	CCONJ
easat-10838	365	15	dividend	dividend	NOUN
easat-10838	365	16	variables	variable	NOUN
easat-10838	365	17	,	,	PUNCT
easat-10838	365	18	except	except	SCONJ
easat-10838	365	19	in	in	ADP
easat-10838	365	20	model	model	NOUN
easat-10838	365	21	2	2	NUM
easat-10838	365	22	of	of	ADP
easat-10838	365	23	table	table	NOUN
easat-10838	365	24	4	4	NUM
easat-10838	365	25	.	.	PUNCT
easat-10838	365	26	additionally	additionally	ADV
easat-10838	365	27	,	,	PUNCT
easat-10838	365	28	the	the	DET
easat-10838	365	29	relationship	relationship	NOUN
easat-10838	365	30	between	between	ADP
easat-10838	365	31	the	the	DET
easat-10838	365	32	independence	independence	NOUN
easat-10838	365	33	of	of	ADP
easat-10838	365	34	the	the	DET
easat-10838	365	35	stakeholder	stakeholder	NOUN
easat-10838	365	36	relationship	relationship	PROPN
easat-10838	365	37	committee	committee	PROPN
easat-10838	365	38	and	and	CCONJ
easat-10838	365	39	dividend	dividend	NOUN
easat-10838	365	40	payments	payment	NOUN
easat-10838	365	41	remains	remain	VERB
easat-10838	365	42	inconclusive	inconclusive	ADJ
easat-10838	365	43	,	,	PUNCT
easat-10838	365	44	potentially	potentially	ADV
easat-10838	365	45	due	due	ADP
easat-10838	365	46	to	to	ADP
easat-10838	365	47	the	the	DET
easat-10838	365	48	recent	recent	ADJ
easat-10838	365	49	introduction	introduction	NOUN
easat-10838	365	50	of	of	ADP
easat-10838	365	51	this	this	DET
easat-10838	365	52	committee	committee	NOUN
easat-10838	365	53	under	under	ADP
easat-10838	365	54	the	the	DET
easat-10838	365	55	companies	company	NOUN
easat-10838	365	56	act	act	VERB
easat-10838	365	57	of	of	ADP
easat-10838	365	58	2013	2013	NUM
easat-10838	365	59	,	,	PUNCT
easat-10838	365	60	suggesting	suggest	VERB
easat-10838	365	61	that	that	SCONJ
easat-10838	365	62	its	its	PRON
easat-10838	365	63	impact	impact	NOUN
easat-10838	365	64	may	may	AUX
easat-10838	365	65	become	become	VERB
easat-10838	365	66	clearer	clear	ADJ
easat-10838	365	67	in	in	ADP
easat-10838	365	68	subsequent	subsequent	ADJ
easat-10838	365	69	years	year	NOUN
easat-10838	365	70	.	.	PUNCT
easat-10838	366	1	table	table	NOUN
easat-10838	366	2	4	4	NUM
easat-10838	366	3	presents	present	NOUN
easat-10838	366	4	probit	probit	NOUN
easat-10838	366	5	analysis	analysis	NOUN
easat-10838	366	6	results	result	NOUN
easat-10838	366	7	indicating	indicate	VERB
easat-10838	366	8	a	a	DET
easat-10838	366	9	significant	significant	ADJ
easat-10838	366	10	positive	positive	ADJ
easat-10838	366	11	association	association	NOUN
easat-10838	366	12	between	between	ADP
easat-10838	366	13	family	family	NOUN
easat-10838	366	14	ownership	ownership	NOUN
easat-10838	366	15	and	and	CCONJ
easat-10838	366	16	the	the	DET
easat-10838	366	17	propensity	propensity	NOUN
easat-10838	366	18	to	to	PART
easat-10838	366	19	pay	pay	VERB
easat-10838	366	20	dividends	dividend	NOUN
easat-10838	366	21	.	.	PUNCT
easat-10838	367	1	this	this	DET
easat-10838	367	2	finding	finding	NOUN
easat-10838	367	3	resonates	resonate	VERB
easat-10838	367	4	with	with	ADP
easat-10838	367	5	the	the	DET
easat-10838	367	6	arguments	argument	NOUN
easat-10838	367	7	put	put	VERB
easat-10838	367	8	forth	forth	ADP
easat-10838	367	9	by	by	ADP
easat-10838	367	10	al‐najjar	al‐najjar	PROPN
easat-10838	367	11	[	[	X
easat-10838	367	12	46	46	NUM
easat-10838	367	13	]	]	PUNCT
easat-10838	367	14	,	,	PUNCT
easat-10838	367	15	amedi	amedi	NOUN
easat-10838	367	16	and	and	CCONJ
easat-10838	367	17	mustafa	mustafa	PROPN
easat-10838	368	1	[	[	X
easat-10838	368	2	75	75	NUM
easat-10838	368	3	]	]	PUNCT
easat-10838	368	4	,	,	PUNCT
easat-10838	368	5	and	and	CCONJ
easat-10838	368	6	ben‐nasr	ben‐nasr	NUM
easat-10838	369	1	[	[	X
easat-10838	369	2	13	13	NUM
easat-10838	369	3	]	]	PUNCT
easat-10838	369	4	,	,	PUNCT
easat-10838	369	5	who	who	PRON
easat-10838	369	6	assert	assert	VERB
easat-10838	369	7	that	that	SCONJ
easat-10838	369	8	family	family	NOUN
easat-10838	369	9	shareholders	shareholder	NOUN
easat-10838	369	10	often	often	ADV
easat-10838	369	11	rely	rely	VERB
easat-10838	369	12	on	on	ADP
easat-10838	369	13	dividends	dividend	NOUN
easat-10838	369	14	as	as	ADP
easat-10838	369	15	a	a	DET
easat-10838	369	16	primary	primary	ADJ
easat-10838	369	17	income	income	NOUN
easat-10838	369	18	source	source	NOUN
easat-10838	369	19	.	.	PUNCT
easat-10838	370	1	the	the	DET
easat-10838	370	2	positive	positive	ADJ
easat-10838	370	3	relationship	relationship	NOUN
easat-10838	370	4	between	between	ADP
easat-10838	370	5	family	family	NOUN
easat-10838	370	6	ownership	ownership	NOUN
easat-10838	370	7	and	and	CCONJ
easat-10838	370	8	dividend	dividend	NOUN
easat-10838	370	9	payments	payment	NOUN
easat-10838	370	10	suggests	suggest	VERB
easat-10838	370	11	that	that	SCONJ
easat-10838	370	12	firms	firm	NOUN
easat-10838	370	13	with	with	ADP
easat-10838	370	14	concentrated	concentrated	ADJ
easat-10838	370	15	ownership	ownership	NOUN
easat-10838	370	16	structures	structure	NOUN
easat-10838	370	17	,	,	PUNCT
easat-10838	370	18	particularly	particularly	ADV
easat-10838	370	19	among	among	ADP
easat-10838	370	20	family	family	NOUN
easat-10838	370	21	members	member	NOUN
easat-10838	370	22	,	,	PUNCT
easat-10838	370	23	may	may	AUX
easat-10838	370	24	be	be	AUX
easat-10838	370	25	more	more	ADV
easat-10838	370	26	inclined	inclined	ADJ
easat-10838	370	27	to	to	PART
easat-10838	370	28	stabilize	stabilize	VERB
easat-10838	370	29	their	their	PRON
easat-10838	370	30	dividend	dividend	NOUN
easat-10838	370	31	policies	policy	NOUN
easat-10838	370	32	to	to	PART
easat-10838	370	33	signal	signal	VERB
easat-10838	370	34	positively	positively	ADV
easat-10838	370	35	to	to	ADP
easat-10838	370	36	the	the	DET
easat-10838	370	37	market	market	NOUN
easat-10838	370	38	[	[	X
easat-10838	370	39	76	76	NUM
easat-10838	370	40	]	]	PUNCT
easat-10838	370	41	.	.	PUNCT
easat-10838	371	1	moreover	moreover	ADV
easat-10838	371	2	,	,	PUNCT
easat-10838	371	3	the	the	DET
easat-10838	371	4	results	result	NOUN
easat-10838	371	5	indicate	indicate	VERB
easat-10838	371	6	a	a	DET
easat-10838	371	7	significant	significant	ADJ
easat-10838	371	8	positive	positive	ADJ
easat-10838	371	9	association	association	NOUN
easat-10838	371	10	between	between	ADP
easat-10838	371	11	foreign	foreign	ADJ
easat-10838	371	12	institutional	institutional	ADJ
easat-10838	371	13	investors	investor	NOUN
easat-10838	371	14	and	and	CCONJ
easat-10838	371	15	dividend	dividend	NOUN
easat-10838	371	16	payments	payment	NOUN
easat-10838	371	17	,	,	PUNCT
easat-10838	371	18	supporting	support	VERB
easat-10838	371	19	[	[	X
easat-10838	371	20	12	12	NUM
easat-10838	371	21	]	]	PUNCT
easat-10838	371	22	findings	finding	VERB
easat-10838	371	23	that	that	SCONJ
easat-10838	371	24	foreign	foreign	ADJ
easat-10838	371	25	institutional	institutional	ADJ
easat-10838	371	26	ownership	ownership	NOUN
easat-10838	371	27	correlates	correlate	VERB
easat-10838	371	28	with	with	ADP
easat-10838	371	29	higher	high	ADJ
easat-10838	371	30	dividends	dividend	NOUN
easat-10838	371	31	in	in	ADP
easat-10838	371	32	japan	japan	PROPN
easat-10838	371	33	.	.	PUNCT
easat-10838	372	1	conversely	conversely	ADV
easat-10838	372	2	,	,	PUNCT
easat-10838	372	3	a	a	DET
easat-10838	372	4	significant	significant	ADJ
easat-10838	372	5	negative	negative	ADJ
easat-10838	372	6	association	association	NOUN
easat-10838	372	7	is	be	AUX
easat-10838	372	8	observed	observe	VERB
easat-10838	372	9	between	between	ADP
easat-10838	372	10	domestic	domestic	ADJ
easat-10838	372	11	institutional	institutional	ADJ
easat-10838	372	12	investors	investor	NOUN
easat-10838	372	13	and	and	CCONJ
easat-10838	372	14	dividend	dividend	NOUN
easat-10838	372	15	payments	payment	NOUN
easat-10838	372	16	,	,	PUNCT
easat-10838	372	17	corroborating	corroborate	VERB
easat-10838	372	18	neupane	neupane	PROPN
easat-10838	372	19	et	et	PROPN
easat-10838	372	20	al	al	PROPN
easat-10838	372	21	.	.	PUNCT
easat-10838	373	1	[	[	X
easat-10838	373	2	77	77	X
easat-10838	373	3	]	]	PUNCT
easat-10838	373	4	who	who	PRON
easat-10838	373	5	argue	argue	VERB
easat-10838	373	6	that	that	SCONJ
easat-10838	373	7	differences	difference	NOUN
easat-10838	373	8	in	in	ADP
easat-10838	373	9	investment	investment	NOUN
easat-10838	373	10	patterns	pattern	NOUN
easat-10838	373	11	and	and	CCONJ
easat-10838	373	12	stock	stock	NOUN
easat-10838	373	13	selection	selection	NOUN
easat-10838	373	14	between	between	ADP
easat-10838	373	15	foreign	foreign	ADJ
easat-10838	373	16	and	and	CCONJ
easat-10838	373	17	domestic	domestic	ADJ
easat-10838	373	18	institutional	institutional	ADJ
easat-10838	373	19	investors	investor	NOUN
easat-10838	373	20	stem	stem	VERB
easat-10838	373	21	from	from	ADP
easat-10838	373	22	their	their	PRON
easat-10838	373	23	varying	vary	VERB
easat-10838	373	24	levels	level	NOUN
easat-10838	373	25	of	of	ADP
easat-10838	373	26	experience	experience	NOUN
easat-10838	373	27	,	,	PUNCT
easat-10838	373	28	access	access	NOUN
easat-10838	373	29	to	to	ADP
easat-10838	373	30	expertise	expertise	NOUN
easat-10838	373	31	,	,	PUNCT
easat-10838	373	32	and	and	CCONJ
easat-10838	373	33	local	local	ADJ
easat-10838	373	34	market	market	NOUN
easat-10838	373	35	knowledge	knowledge	NOUN
easat-10838	373	36	.	.	PUNCT
easat-10838	374	1	the	the	DET
easat-10838	374	2	audit	audit	NOUN
easat-10838	374	3	committee	committee	PROPN
easat-10838	374	4	(	(	PUNCT
easat-10838	374	5	ac	ac	PROPN
easat-10838	374	6	)	)	PUNCT
easat-10838	374	7	plays	play	VERB
easat-10838	374	8	a	a	DET
easat-10838	374	9	pivotal	pivotal	ADJ
easat-10838	374	10	role	role	NOUN
easat-10838	374	11	in	in	ADP
easat-10838	374	12	supporting	support	VERB
easat-10838	374	13	boards	board	NOUN
easat-10838	374	14	of	of	ADP
easat-10838	374	15	directors	director	NOUN
easat-10838	374	16	by	by	ADP
easat-10838	374	17	ensuring	ensure	VERB
easat-10838	374	18	the	the	DET
easat-10838	374	19	provision	provision	NOUN
easat-10838	374	20	of	of	ADP
easat-10838	374	21	accurate	accurate	ADJ
easat-10838	374	22	,	,	PUNCT
easat-10838	374	23	relevant	relevant	ADJ
easat-10838	374	24	,	,	PUNCT
easat-10838	374	25	timely	timely	ADJ
easat-10838	374	26	,	,	PUNCT
easat-10838	374	27	and	and	CCONJ
easat-10838	374	28	sufficient	sufficient	ADJ
easat-10838	374	29	information	information	NOUN
easat-10838	374	30	necessary	necessary	ADJ
easat-10838	374	31	for	for	SCONJ
easat-10838	374	32	stakeholders	stakeholder	NOUN
easat-10838	374	33	to	to	PART
easat-10838	374	34	evaluate	evaluate	VERB
easat-10838	374	35	management	management	NOUN
easat-10838	374	36	performance	performance	NOUN
easat-10838	374	37	and	and	CCONJ
easat-10838	374	38	make	make	VERB
easat-10838	374	39	informed	informed	ADJ
easat-10838	374	40	decisions	decision	NOUN
easat-10838	374	41	regarding	regard	VERB
easat-10838	374	42	financial	financial	ADJ
easat-10838	374	43	reporting	reporting	NOUN
easat-10838	374	44	[	[	X
easat-10838	374	45	37	37	NUM
easat-10838	374	46	,	,	PUNCT
easat-10838	374	47	78	78	NUM
easat-10838	374	48	]	]	PUNCT
easat-10838	374	49	.	.	PUNCT
easat-10838	375	1	effective	effective	ADJ
easat-10838	375	2	ac	ac	PROPN
easat-10838	375	3	practices	practice	NOUN
easat-10838	375	4	not	not	PART
easat-10838	375	5	only	only	ADV
easat-10838	375	6	enhance	enhance	VERB
easat-10838	375	7	the	the	DET
easat-10838	375	8	quality	quality	NOUN
easat-10838	375	9	of	of	ADP
easat-10838	375	10	financial	financial	ADJ
easat-10838	375	11	reports	report	NOUN
easat-10838	375	12	but	but	CCONJ
easat-10838	375	13	also	also	ADV
easat-10838	375	14	influence	influence	NOUN
easat-10838	375	15	management	management	NOUN
easat-10838	375	16	's	's	PART
easat-10838	375	17	decisionmaking	decisionmake	VERB
easat-10838	375	18	processes	process	NOUN
easat-10838	375	19	,	,	PUNCT
easat-10838	375	20	particularly	particularly	ADV
easat-10838	375	21	concerning	concern	VERB
easat-10838	375	22	non	non	ADJ
easat-10838	375	23	-	-	ADJ
easat-10838	375	24	financial	financial	ADJ
easat-10838	375	25	disclosures	disclosure	NOUN
easat-10838	375	26	.	.	PUNCT
easat-10838	376	1	this	this	PRON
easat-10838	376	2	,	,	PUNCT
easat-10838	376	3	in	in	ADP
easat-10838	376	4	turn	turn	NOUN
easat-10838	376	5	,	,	PUNCT
easat-10838	376	6	helps	help	VERB
easat-10838	376	7	to	to	PART
easat-10838	376	8	mitigate	mitigate	VERB
easat-10838	376	9	information	information	NOUN
easat-10838	376	10	asymmetry	asymmetry	NOUN
easat-10838	376	11	between	between	ADP
easat-10838	376	12	management	management	NOUN
easat-10838	376	13	and	and	CCONJ
easat-10838	376	14	stakeholders	stakeholder	NOUN
easat-10838	376	15	,	,	PUNCT
easat-10838	376	16	including	include	VERB
easat-10838	376	17	shareholders	shareholder	NOUN
easat-10838	376	18	[	[	X
easat-10838	376	19	79	79	NUM
easat-10838	376	20	,	,	PUNCT
easat-10838	376	21	80	80	NUM
easat-10838	376	22	]	]	PUNCT
easat-10838	376	23	.	.	PUNCT
easat-10838	377	1	consequently	consequently	ADV
easat-10838	377	2	,	,	PUNCT
easat-10838	377	3	the	the	DET
easat-10838	377	4	ac	ac	PROPN
easat-10838	377	5	serves	serve	VERB
easat-10838	377	6	as	as	ADP
easat-10838	377	7	a	a	DET
easat-10838	377	8	vital	vital	ADJ
easat-10838	377	9	monitoring	monitoring	NOUN
easat-10838	377	10	and	and	CCONJ
easat-10838	377	11	control	control	NOUN
easat-10838	377	12	mechanism	mechanism	NOUN
easat-10838	377	13	designed	design	VERB
easat-10838	377	14	to	to	PART
easat-10838	377	15	safeguard	safeguard	VERB
easat-10838	377	16	shareholder	shareholder	NOUN
easat-10838	377	17	interests	interest	NOUN
easat-10838	377	18	by	by	ADP
easat-10838	377	19	overseeing	oversee	VERB
easat-10838	377	20	the	the	DET
easat-10838	377	21	financial	financial	ADJ
easat-10838	377	22	reporting	reporting	NOUN
easat-10838	377	23	process	process	NOUN
easat-10838	377	24	,	,	PUNCT
easat-10838	377	25	reviewing	review	VERB
easat-10838	377	26	financial	financial	ADJ
easat-10838	377	27	statements	statement	NOUN
easat-10838	377	28	,	,	PUNCT
easat-10838	377	29	managing	manage	VERB
easat-10838	377	30	internal	internal	ADJ
easat-10838	377	31	controls	control	NOUN
easat-10838	377	32	,	,	PUNCT
easat-10838	377	33	and	and	CCONJ
easat-10838	377	34	,	,	PUNCT
easat-10838	377	35	more	more	ADV
easat-10838	377	36	recently	recently	ADV
easat-10838	377	37	,	,	PUNCT
easat-10838	377	38	addressing	address	VERB
easat-10838	377	39	risk	risk	NOUN
easat-10838	377	40	management	management	NOUN
easat-10838	377	41	practices	practice	NOUN
easat-10838	377	42	[	[	X
easat-10838	377	43	75	75	NUM
easat-10838	377	44	,	,	PUNCT
easat-10838	377	45	81	81	NUM
easat-10838	377	46	]	]	PUNCT
easat-10838	377	47	.	.	PUNCT
easat-10838	378	1	one	one	NUM
easat-10838	378	2	of	of	ADP
easat-10838	378	3	the	the	DET
easat-10838	378	4	primary	primary	ADJ
easat-10838	378	5	characteristics	characteristic	NOUN
easat-10838	378	6	that	that	PRON
easat-10838	378	7	significantly	significantly	ADV
easat-10838	378	8	enhances	enhance	VERB
easat-10838	378	9	the	the	DET
easat-10838	378	10	ac	ac	PROPN
easat-10838	378	11	's	's	PART
easat-10838	378	12	ability	ability	NOUN
easat-10838	378	13	to	to	PART
easat-10838	378	14	supervise	supervise	VERB
easat-10838	378	15	and	and	CCONJ
easat-10838	378	16	monitor	monitor	VERB
easat-10838	378	17	is	be	AUX
easat-10838	378	18	its	its	PRON
easat-10838	378	19	independence	independence	NOUN
easat-10838	378	20	.	.	PUNCT
easat-10838	379	1	the	the	DET
easat-10838	379	2	demand	demand	NOUN
easat-10838	379	3	for	for	ADP
easat-10838	379	4	independence	independence	NOUN
easat-10838	379	5	is	be	AUX
easat-10838	379	6	rooted	root	VERB
easat-10838	379	7	in	in	ADP
easat-10838	379	8	the	the	DET
easat-10838	379	9	necessity	necessity	NOUN
easat-10838	379	10	to	to	PART
easat-10838	379	11	address	address	VERB
easat-10838	379	12	asymmetric	asymmetric	ADJ
easat-10838	379	13	information	information	NOUN
easat-10838	379	14	and	and	CCONJ
easat-10838	379	15	conflicts	conflict	NOUN
easat-10838	379	16	of	of	ADP
easat-10838	379	17	interest	interest	NOUN
easat-10838	379	18	that	that	PRON
easat-10838	379	19	may	may	AUX
easat-10838	379	20	arise	arise	VERB
easat-10838	379	21	between	between	ADP
easat-10838	379	22	management	management	NOUN
easat-10838	379	23	and	and	CCONJ
easat-10838	379	24	stakeholders	stakeholder	NOUN
easat-10838	379	25	,	,	PUNCT
easat-10838	379	26	particularly	particularly	ADV
easat-10838	379	27	shareholders	shareholder	NOUN
easat-10838	379	28	[	[	X
easat-10838	379	29	82	82	NUM
easat-10838	379	30	]	]	PUNCT
easat-10838	379	31	.	.	PUNCT
easat-10838	380	1	independent	independent	ADJ
easat-10838	380	2	directors	director	NOUN
easat-10838	380	3	are	be	AUX
easat-10838	380	4	better	well	ADV
easat-10838	380	5	positioned	position	VERB
easat-10838	380	6	to	to	PART
easat-10838	380	7	mitigate	mitigate	VERB
easat-10838	380	8	agency	agency	NOUN
easat-10838	380	9	costs	cost	NOUN
easat-10838	380	10	associated	associate	VERB
easat-10838	380	11	with	with	ADP
easat-10838	380	12	financial	financial	ADJ
easat-10838	380	13	statements	statement	NOUN
easat-10838	380	14	prepared	prepare	VERB
easat-10838	380	15	by	by	ADP
easat-10838	380	16	management	management	NOUN
easat-10838	380	17	,	,	PUNCT
easat-10838	380	18	as	as	SCONJ
easat-10838	380	19	they	they	PRON
easat-10838	380	20	can	can	AUX
easat-10838	380	21	provide	provide	VERB
easat-10838	380	22	unbiased	unbiased	ADJ
easat-10838	380	23	oversight	oversight	NOUN
easat-10838	380	24	[	[	X
easat-10838	380	25	76	76	NUM
easat-10838	380	26	]	]	PUNCT
easat-10838	380	27	.	.	PUNCT
easat-10838	381	1	research	research	NOUN
easat-10838	381	2	indicates	indicate	VERB
easat-10838	381	3	that	that	SCONJ
easat-10838	381	4	ac	ac	PROPN
easat-10838	381	5	independence	independence	NOUN
easat-10838	381	6	is	be	AUX
easat-10838	381	7	foundational	foundational	ADJ
easat-10838	381	8	to	to	PART
easat-10838	381	9	positively	positively	ADV
easat-10838	381	10	influencing	influence	VERB
easat-10838	381	11	the	the	DET
easat-10838	381	12	financial	financial	ADJ
easat-10838	381	13	statement	statement	NOUN
easat-10838	381	14	preparation	preparation	NOUN
easat-10838	381	15	process	process	NOUN
easat-10838	381	16	,	,	PUNCT
easat-10838	381	17	thereby	thereby	ADV
easat-10838	381	18	enhancing	enhance	VERB
easat-10838	381	19	the	the	DET
easat-10838	381	20	credibility	credibility	NOUN
easat-10838	381	21	of	of	ADP
easat-10838	381	22	reported	report	VERB
easat-10838	381	23	financial	financial	ADJ
easat-10838	381	24	information	information	NOUN
easat-10838	382	1	[	[	X
easat-10838	382	2	38	38	NUM
easat-10838	382	3	]	]	PUNCT
easat-10838	382	4	.	.	PUNCT
easat-10838	383	1	the	the	DET
easat-10838	383	2	effectiveness	effectiveness	NOUN
easat-10838	383	3	of	of	ADP
easat-10838	383	4	an	an	DET
easat-10838	383	5	ac	ac	PROPN
easat-10838	383	6	is	be	AUX
easat-10838	383	7	further	far	ADV
easat-10838	383	8	bolstered	bolster	VERB
easat-10838	383	9	by	by	ADP
easat-10838	383	10	its	its	PRON
easat-10838	383	11	size	size	NOUN
easat-10838	383	12	and	and	CCONJ
easat-10838	383	13	the	the	DET
easat-10838	383	14	professional	professional	ADJ
easat-10838	383	15	expertise	expertise	NOUN
easat-10838	383	16	of	of	ADP
easat-10838	383	17	its	its	PRON
easat-10838	383	18	members	member	NOUN
easat-10838	383	19	.	.	PUNCT
easat-10838	384	1	studies	study	NOUN
easat-10838	384	2	demonstrate	demonstrate	VERB
easat-10838	384	3	that	that	SCONJ
easat-10838	384	4	larger	large	ADJ
easat-10838	384	5	acs	ac	NOUN
easat-10838	384	6	,	,	PUNCT
easat-10838	384	7	which	which	PRON
easat-10838	384	8	include	include	VERB
easat-10838	384	9	members	member	NOUN
easat-10838	384	10	with	with	ADP
easat-10838	384	11	diverse	diverse	ADJ
easat-10838	384	12	professional	professional	ADJ
easat-10838	384	13	backgrounds	background	NOUN
easat-10838	384	14	,	,	PUNCT
easat-10838	384	15	are	be	AUX
easat-10838	384	16	more	more	ADV
easat-10838	384	17	effective	effective	ADJ
easat-10838	384	18	in	in	ADP
easat-10838	384	19	monitoring	monitor	VERB
easat-10838	384	20	financial	financial	ADJ
easat-10838	384	21	reporting	reporting	NOUN
easat-10838	384	22	practices	practice	NOUN
easat-10838	384	23	[	[	X
easat-10838	384	24	42	42	NUM
easat-10838	384	25	,	,	PUNCT
easat-10838	384	26	83	83	NUM
easat-10838	384	27	,	,	PUNCT
easat-10838	384	28	84	84	NUM
easat-10838	384	29	]	]	PUNCT
easat-10838	384	30	.	.	PUNCT
easat-10838	385	1	this	this	PRON
easat-10838	385	2	is	be	AUX
easat-10838	385	3	echoed	echo	VERB
easat-10838	385	4	by	by	ADP
easat-10838	385	5	research	research	NOUN
easat-10838	385	6	that	that	PRON
easat-10838	385	7	found	find	VERB
easat-10838	385	8	firms	firm	NOUN
easat-10838	385	9	with	with	ADP
easat-10838	385	10	robust	robust	ADJ
easat-10838	385	11	board	board	NOUN
easat-10838	385	12	and	and	CCONJ
easat-10838	385	13	ac	ac	PROPN
easat-10838	385	14	structures	structure	NOUN
easat-10838	385	15	are	be	AUX
easat-10838	385	16	more	more	ADV
easat-10838	385	17	likely	likely	ADJ
easat-10838	385	18	to	to	PART
easat-10838	385	19	produce	produce	VERB
easat-10838	385	20	accurate	accurate	ADJ
easat-10838	385	21	forecasts	forecast	NOUN
easat-10838	385	22	that	that	SCONJ
easat-10838	385	23	positively	positively	ADV
easat-10838	385	24	influence	influence	VERB
easat-10838	385	25	market	market	NOUN
easat-10838	385	26	responses	response	NOUN
easat-10838	385	27	[	[	X
easat-10838	385	28	85	85	NUM
easat-10838	385	29	]	]	PUNCT
easat-10838	385	30	.	.	PUNCT
easat-10838	386	1	additionally	additionally	ADV
easat-10838	386	2	,	,	PUNCT
easat-10838	386	3	the	the	DET
easat-10838	386	4	appointment	appointment	NOUN
easat-10838	386	5	of	of	ADP
easat-10838	386	6	outside	outside	ADJ
easat-10838	386	7	directors	director	NOUN
easat-10838	386	8	to	to	ADP
easat-10838	386	9	acs	acs	PROPN
easat-10838	386	10	has	have	AUX
easat-10838	386	11	been	be	AUX
easat-10838	386	12	associated	associate	VERB
easat-10838	386	13	with	with	ADP
easat-10838	386	14	significant	significant	ADJ
easat-10838	386	15	positive	positive	ADJ
easat-10838	386	16	stock	stock	NOUN
easat-10838	386	17	returns	return	NOUN
easat-10838	386	18	for	for	ADP
easat-10838	386	19	the	the	DET
easat-10838	386	20	companies	company	NOUN
easat-10838	386	21	involved	involve	VERB
easat-10838	386	22	,	,	PUNCT
easat-10838	386	23	underscoring	underscore	VERB
easat-10838	386	24	the	the	DET
easat-10838	386	25	market	market	NOUN
easat-10838	386	26	's	's	PART
easat-10838	386	27	recognition	recognition	NOUN
easat-10838	386	28	of	of	ADP
easat-10838	386	29	the	the	DET
easat-10838	386	30	value	value	NOUN
easat-10838	386	31	added	add	VERB
easat-10838	386	32	by	by	ADP
easat-10838	386	33	independent	independent	ADJ
easat-10838	386	34	oversight	oversight	NOUN
easat-10838	386	35	[	[	X
easat-10838	386	36	86	86	NUM
easat-10838	386	37	]	]	PUNCT
easat-10838	386	38	.	.	PUNCT
easat-10838	387	1	furthermore	furthermore	ADV
easat-10838	387	2	,	,	PUNCT
easat-10838	387	3	a	a	DET
easat-10838	387	4	positive	positive	ADJ
easat-10838	387	5	association	association	NOUN
easat-10838	387	6	between	between	ADP
easat-10838	387	7	ac	ac	PROPN
easat-10838	387	8	effectiveness	effectiveness	NOUN
easat-10838	387	9	and	and	CCONJ
easat-10838	387	10	overall	overall	ADJ
easat-10838	387	11	company	company	NOUN
easat-10838	387	12	performance	performance	NOUN
easat-10838	387	13	has	have	AUX
easat-10838	387	14	been	be	AUX
easat-10838	387	15	observed	observe	VERB
easat-10838	387	16	,	,	PUNCT
easat-10838	387	17	240	240	NUM
easat-10838	387	18	edelweiss	edelweiss	PROPN
easat-10838	387	19	applied	apply	VERB
easat-10838	387	20	science	science	NOUN
easat-10838	387	21	and	and	CCONJ
easat-10838	387	22	technology	technology	NOUN
easat-10838	387	23	issn	issn	PROPN
easat-10838	387	24	:	:	PUNCT
easat-10838	387	25	2576	2576	NUM
easat-10838	387	26	-	-	SYM
easat-10838	387	27	8484	8484	NUM
easat-10838	387	28	vol	vol	NOUN
easat-10838	387	29	.	.	PROPN
easat-10838	388	1	9	9	NUM
easat-10838	388	2	,	,	PUNCT
easat-10838	388	3	no	no	INTJ
easat-10838	388	4	.	.	NOUN
easat-10838	388	5	11	11	NUM
easat-10838	388	6	:	:	PUNCT
easat-10838	388	7	225	225	NUM
easat-10838	388	8	-	-	SYM
easat-10838	388	9	248	248	NUM
easat-10838	388	10	,	,	PUNCT
easat-10838	388	11	2025	2025	NUM
easat-10838	388	12	doi	doi	NOUN
easat-10838	388	13	:	:	PUNCT
easat-10838	388	14	10.55214/2576	10.55214/2576	NUM
easat-10838	388	15	-	-	PUNCT
easat-10838	388	16	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	388	17	©	©	PROPN
easat-10838	388	18	2025	2025	NUM
easat-10838	388	19	by	by	ADP
easat-10838	388	20	the	the	DET
easat-10838	388	21	authors	author	NOUN
easat-10838	388	22	;	;	PUNCT
easat-10838	388	23	licensee	licensee	PROPN
easat-10838	388	24	learning	learn	VERB
easat-10838	388	25	gate	gate	PROPN
easat-10838	388	26	suggesting	suggest	VERB
easat-10838	388	27	that	that	SCONJ
easat-10838	388	28	higher	high	ADJ
easat-10838	388	29	levels	level	NOUN
easat-10838	388	30	of	of	ADP
easat-10838	388	31	independence	independence	NOUN
easat-10838	388	32	and	and	CCONJ
easat-10838	388	33	expertise	expertise	NOUN
easat-10838	388	34	within	within	ADP
easat-10838	388	35	audit	audit	NOUN
easat-10838	388	36	committees	committee	NOUN
easat-10838	388	37	correlate	correlate	VERB
easat-10838	388	38	with	with	ADP
easat-10838	388	39	increased	increase	VERB
easat-10838	388	40	firm	firm	ADJ
easat-10838	388	41	value	value	NOUN
easat-10838	388	42	[	[	X
easat-10838	388	43	87	87	NUM
easat-10838	388	44	]	]	PUNCT
easat-10838	388	45	.	.	PUNCT
easat-10838	389	1	the	the	DET
easat-10838	389	2	prevailing	prevail	VERB
easat-10838	389	3	view	view	NOUN
easat-10838	389	4	in	in	ADP
easat-10838	389	5	the	the	DET
easat-10838	389	6	literature	literature	NOUN
easat-10838	389	7	is	be	AUX
easat-10838	389	8	that	that	SCONJ
easat-10838	389	9	the	the	DET
easat-10838	389	10	independence	independence	NOUN
easat-10838	389	11	of	of	ADP
easat-10838	389	12	ac	ac	PROPN
easat-10838	389	13	members	member	NOUN
easat-10838	389	14	is	be	AUX
easat-10838	389	15	closely	closely	ADV
easat-10838	389	16	associated	associate	VERB
easat-10838	389	17	with	with	ADP
easat-10838	389	18	improved	improved	ADJ
easat-10838	389	19	monitoring	monitoring	NOUN
easat-10838	389	20	of	of	ADP
easat-10838	389	21	the	the	DET
easat-10838	389	22	financial	financial	ADJ
easat-10838	389	23	reporting	reporting	NOUN
easat-10838	389	24	process	process	NOUN
easat-10838	389	25	,	,	PUNCT
easat-10838	389	26	which	which	PRON
easat-10838	389	27	is	be	AUX
easat-10838	389	28	critical	critical	ADJ
easat-10838	389	29	for	for	ADP
easat-10838	389	30	ensuring	ensure	VERB
easat-10838	389	31	the	the	DET
easat-10838	389	32	integrity	integrity	NOUN
easat-10838	389	33	of	of	ADP
easat-10838	389	34	financial	financial	ADJ
easat-10838	389	35	statements	statement	NOUN
easat-10838	389	36	[	[	X
easat-10838	389	37	88	88	NUM
easat-10838	389	38	]	]	PUNCT
easat-10838	389	39	.	.	PUNCT
easat-10838	390	1	for	for	ADP
easat-10838	390	2	instance	instance	NOUN
easat-10838	390	3	,	,	PUNCT
easat-10838	390	4	independent	independent	ADJ
easat-10838	390	5	ac	ac	PROPN
easat-10838	390	6	members	member	NOUN
easat-10838	390	7	enhance	enhance	VERB
easat-10838	390	8	the	the	DET
easat-10838	390	9	monitoring	monitoring	NOUN
easat-10838	390	10	capabilities	capability	NOUN
easat-10838	390	11	of	of	ADP
easat-10838	390	12	the	the	DET
easat-10838	390	13	committee	committee	NOUN
easat-10838	390	14	,	,	PUNCT
easat-10838	390	15	thereby	thereby	ADV
easat-10838	390	16	fostering	foster	VERB
easat-10838	390	17	a	a	DET
easat-10838	390	18	more	more	ADV
easat-10838	390	19	transparent	transparent	ADJ
easat-10838	390	20	financial	financial	ADJ
easat-10838	390	21	reporting	reporting	NOUN
easat-10838	390	22	environment	environment	NOUN
easat-10838	390	23	[	[	X
easat-10838	390	24	89	89	NUM
easat-10838	390	25	]	]	PUNCT
easat-10838	390	26	.	.	PUNCT
easat-10838	391	1	furthermore	furthermore	ADV
easat-10838	391	2	,	,	PUNCT
easat-10838	391	3	the	the	DET
easat-10838	391	4	presence	presence	NOUN
easat-10838	391	5	of	of	ADP
easat-10838	391	6	financial	financial	ADJ
easat-10838	391	7	experts	expert	NOUN
easat-10838	391	8	on	on	ADP
easat-10838	391	9	the	the	DET
easat-10838	391	10	ac	ac	PROPN
easat-10838	391	11	can	can	AUX
easat-10838	391	12	significantly	significantly	ADV
easat-10838	391	13	enhance	enhance	VERB
easat-10838	391	14	its	its	PRON
easat-10838	391	15	effectiveness	effectiveness	NOUN
easat-10838	391	16	,	,	PUNCT
easat-10838	391	17	particularly	particularly	ADV
easat-10838	391	18	when	when	SCONJ
easat-10838	391	19	these	these	DET
easat-10838	391	20	experts	expert	NOUN
easat-10838	391	21	operate	operate	VERB
easat-10838	391	22	in	in	ADP
easat-10838	391	23	an	an	DET
easat-10838	391	24	environment	environment	NOUN
easat-10838	391	25	characterized	characterize	VERB
easat-10838	391	26	by	by	ADP
easat-10838	391	27	strong	strong	ADJ
easat-10838	391	28	corporate	corporate	ADJ
easat-10838	391	29	governance	governance	NOUN
easat-10838	391	30	(	(	PUNCT
easat-10838	391	31	[	[	X
easat-10838	391	32	90	90	NUM
easat-10838	391	33	]	]	PUNCT
easat-10838	391	34	.	.	PUNCT
easat-10838	392	1	table	table	NOUN
easat-10838	392	2	4	4	NUM
easat-10838	392	3	.	.	PUNCT
easat-10838	392	4	probit	probit	NOUN
easat-10838	392	5	and	and	CCONJ
easat-10838	392	6	tobit	tobit	NOUN
easat-10838	392	7	regression	regression	NOUN
easat-10838	392	8	.	.	PUNCT
easat-10838	393	1	probit	probit	NOUN
easat-10838	393	2	analysis	analysis	NOUN
easat-10838	393	3	(	(	PUNCT
easat-10838	393	4	dependent	dependent	ADJ
easat-10838	393	5	variable	variable	ADJ
easat-10838	393	6	div10	div10	PROPN
easat-10838	393	7	)	)	PUNCT
easat-10838	393	8	tobit	tobit	NOUN
easat-10838	393	9	analysis	analysis	NOUN
easat-10838	393	10	(	(	PUNCT
easat-10838	393	11	dependent	dependent	ADJ
easat-10838	393	12	variable	variable	ADJ
easat-10838	393	13	divy	divy	NOUN
easat-10838	393	14	)	)	PUNCT
easat-10838	393	15	models	model	NOUN
easat-10838	393	16	model	model	VERB
easat-10838	393	17	1	1	NUM
easat-10838	393	18	model	model	NOUN
easat-10838	393	19	2	2	NUM
easat-10838	393	20	model	model	NOUN
easat-10838	393	21	3	3	NUM
easat-10838	393	22	model	model	NOUN
easat-10838	393	23	1	1	NUM
easat-10838	393	24	model	model	NOUN
easat-10838	393	25	2	2	NUM
easat-10838	393	26	model	model	NOUN
easat-10838	393	27	3	3	NUM
easat-10838	393	28	lexcom	lexcom	NOUN
easat-10838	393	29	0.025	0.025	NUM
easat-10838	393	30	0.025	0.025	NUM
easat-10838	393	31	0.025	0.025	NUM
easat-10838	393	32	0.008	0.008	NUM
easat-10838	393	33	0.007	0.007	NUM
easat-10838	393	34	0.007	0.007	NUM
easat-10838	393	35	(	(	PUNCT
easat-10838	393	36	4.590	4.590	NUM
easat-10838	393	37	)	)	PUNCT
easat-10838	393	38	*	*	PUNCT
easat-10838	394	1	*	*	PUNCT
easat-10838	394	2	*	*	PUNCT
easat-10838	394	3	(	(	PUNCT
easat-10838	394	4	4.371	4.371	NUM
easat-10838	394	5	)	)	PUNCT
easat-10838	394	6	*	*	PUNCT
easat-10838	395	1	*	*	PUNCT
easat-10838	395	2	*	*	PUNCT
easat-10838	395	3	(	(	PUNCT
easat-10838	395	4	4.286	4.286	NUM
easat-10838	395	5	)	)	PUNCT
easat-10838	395	6	*	*	PUNCT
easat-10838	396	1	*	*	PUNCT
easat-10838	396	2	*	*	PUNCT
easat-10838	396	3	(	(	PUNCT
easat-10838	396	4	4.871	4.871	NUM
easat-10838	396	5	)	)	PUNCT
easat-10838	396	6	*	*	PUNCT
easat-10838	397	1	*	*	PUNCT
easat-10838	397	2	*	*	PUNCT
easat-10838	397	3	(	(	PUNCT
easat-10838	397	4	4.627	4.627	NUM
easat-10838	397	5	)	)	PUNCT
easat-10838	397	6	*	*	PUNCT
easat-10838	398	1	*	*	PUNCT
easat-10838	398	2	*	*	PUNCT
easat-10838	398	3	(	(	PUNCT
easat-10838	398	4	4.556	4.556	NUM
easat-10838	398	5	)	)	PUNCT
easat-10838	398	6	*	*	PUNCT
easat-10838	398	7	*	*	PUNCT
easat-10838	398	8	*	*	PUNCT
easat-10838	398	9	lnexcom	lnexcom	PROPN
easat-10838	398	10	0.067	0.067	NUM
easat-10838	398	11	0.065	0.065	NUM
easat-10838	398	12	0.067	0.067	NUM
easat-10838	398	13	0.016	0.016	NUM
easat-10838	398	14	0.016	0.016	NUM
easat-10838	398	15	0.016	0.016	NUM
easat-10838	398	16	(	(	PUNCT
easat-10838	398	17	11.811	11.811	NUM
easat-10838	398	18	)	)	PUNCT
easat-10838	398	19	*	*	PUNCT
easat-10838	398	20	*	*	PUNCT
easat-10838	398	21	(	(	PUNCT
easat-10838	398	22	11.409	11.409	NUM
easat-10838	398	23	)	)	PUNCT
easat-10838	398	24	*	*	PUNCT
easat-10838	398	25	*	*	PUNCT
easat-10838	398	26	(	(	PUNCT
easat-10838	398	27	11.410	11.410	NUM
easat-10838	398	28	)	)	PUNCT
easat-10838	398	29	*	*	PUNCT
easat-10838	399	1	*	*	PUNCT
easat-10838	399	2	*	*	PUNCT
easat-10838	399	3	(	(	PUNCT
easat-10838	399	4	9.454	9.454	NUM
easat-10838	399	5	)	)	PUNCT
easat-10838	399	6	*	*	PUNCT
easat-10838	400	1	*	*	PUNCT
easat-10838	400	2	*	*	PUNCT
easat-10838	400	3	(	(	PUNCT
easat-10838	400	4	9.132	9.132	NUM
easat-10838	400	5	)	)	PUNCT
easat-10838	400	6	*	*	PUNCT
easat-10838	401	1	*	*	PUNCT
easat-10838	401	2	*	*	PUNCT
easat-10838	401	3	(	(	PUNCT
easat-10838	401	4	9.069	9.069	NUM
easat-10838	401	5	)	)	PUNCT
easat-10838	401	6	*	*	PUNCT
easat-10838	402	1	*	*	PUNCT
easat-10838	402	2	*	*	PUNCT
easat-10838	402	3	aci	aci	PROPN
easat-10838	402	4	0.671	0.671	NUM
easat-10838	402	5	0.675	0.675	NUM
easat-10838	402	6	0.132	0.132	NUM
easat-10838	402	7	0.124	0.124	NUM
easat-10838	402	8	(	(	PUNCT
easat-10838	402	9	4.169	4.169	NUM
easat-10838	402	10	)	)	PUNCT
easat-10838	402	11	*	*	PUNCT
easat-10838	403	1	*	*	PUNCT
easat-10838	403	2	*	*	PUNCT
easat-10838	403	3	(	(	PUNCT
easat-10838	403	4	4.124	4.124	NUM
easat-10838	403	5	)	)	PUNCT
easat-10838	403	6	*	*	PUNCT
easat-10838	404	1	*	*	PUNCT
easat-10838	404	2	*	*	PUNCT
easat-10838	404	3	(	(	PUNCT
easat-10838	404	4	2.905	2.905	NUM
easat-10838	404	5	)	)	PUNCT
easat-10838	404	6	*	*	PUNCT
easat-10838	405	1	*	*	PUNCT
easat-10838	405	2	*	*	PUNCT
easat-10838	405	3	(	(	PUNCT
easat-10838	405	4	2.736	2.736	NUM
easat-10838	405	5	)	)	PUNCT
easat-10838	405	6	*	*	PUNCT
easat-10838	405	7	*	*	PUNCT
easat-10838	405	8	*	*	PUNCT
easat-10838	405	9	stci	stci	PROPN
easat-10838	405	10	0.129	0.129	NUM
easat-10838	405	11	0.114	0.114	NUM
easat-10838	405	12	0.034	0.034	NUM
easat-10838	405	13	0.027	0.027	NUM
easat-10838	405	14	-1.157	-1.157	NOUN
easat-10838	405	15	-1.011	-1.011	PUNCT
easat-10838	405	16	-1.114	-1.114	X
easat-10838	406	1	-0.868	-0.868	VERB
easat-10838	406	2	ind	ind	NOUN
easat-10838	406	3	-0.185	-0.185	PUNCT
easat-10838	406	4	-0.364	-0.364	NOUN
easat-10838	406	5	-0.529	-0.529	PUNCT
easat-10838	406	6	-0.015	-0.015	NUM
easat-10838	406	7	-0.045	-0.045	PROPN
easat-10838	406	8	-0.079	-0.079	PUNCT
easat-10838	406	9	(	(	PUNCT
easat-10838	406	10	-0.958	-0.958	NUM
easat-10838	406	11	)	)	PUNCT
easat-10838	406	12	(	(	PUNCT
easat-10838	406	13	-1.807	-1.807	NUM
easat-10838	406	14	)	)	PUNCT
easat-10838	406	15	*	*	PUNCT
easat-10838	406	16	(	(	PUNCT
easat-10838	406	17	-2.572	-2.572	NOUN
easat-10838	406	18	)	)	PUNCT
easat-10838	406	19	*	*	PUNCT
easat-10838	406	20	*	*	PUNCT
easat-10838	406	21	(	(	PUNCT
easat-10838	406	22	-0.265	-0.265	NOUN
easat-10838	406	23	)	)	PUNCT
easat-10838	406	24	(	(	PUNCT
easat-10838	406	25	-0.776	-0.776	NOUN
easat-10838	406	26	)	)	PUNCT
easat-10838	406	27	(	(	PUNCT
easat-10838	406	28	-1.370	-1.370	X
easat-10838	406	29	)	)	PUNCT
easat-10838	406	30	fdir	fdir	VERB
easat-10838	406	31	1.452	1.452	NUM
easat-10838	406	32	1.356	1.356	NUM
easat-10838	406	33	1.443	1.443	NUM
easat-10838	406	34	0.618	0.618	NUM
easat-10838	406	35	0.582	0.582	NUM
easat-10838	406	36	0.604	0.604	NUM
easat-10838	406	37	(	(	PUNCT
easat-10838	406	38	3.639	3.639	NUM
easat-10838	406	39	)	)	PUNCT
easat-10838	406	40	*	*	PUNCT
easat-10838	407	1	*	*	PUNCT
easat-10838	407	2	*	*	PUNCT
easat-10838	407	3	(	(	PUNCT
easat-10838	407	4	3.336	3.336	NUM
easat-10838	407	5	)	)	PUNCT
easat-10838	407	6	*	*	PUNCT
easat-10838	408	1	*	*	PUNCT
easat-10838	408	2	*	*	PUNCT
easat-10838	408	3	(	(	PUNCT
easat-10838	408	4	3.565	3.565	NUM
easat-10838	408	5	)	)	PUNCT
easat-10838	408	6	*	*	PUNCT
easat-10838	409	1	*	*	PUNCT
easat-10838	409	2	*	*	PUNCT
easat-10838	409	3	(	(	PUNCT
easat-10838	409	4	6.218	6.218	NUM
easat-10838	409	5	)	)	PUNCT
easat-10838	409	6	*	*	PUNCT
easat-10838	410	1	*	*	PUNCT
easat-10838	410	2	*	*	PUNCT
easat-10838	410	3	(	(	PUNCT
easat-10838	410	4	5.186	5.186	NUM
easat-10838	410	5	)	)	PUNCT
easat-10838	410	6	*	*	PUNCT
easat-10838	411	1	*	*	PUNCT
easat-10838	411	2	*	*	PUNCT
easat-10838	411	3	(	(	PUNCT
easat-10838	411	4	6.099	6.099	NUM
easat-10838	411	5	)	)	PUNCT
easat-10838	411	6	*	*	PUNCT
easat-10838	412	1	*	*	PUNCT
easat-10838	412	2	*	*	PUNCT
easat-10838	412	3	ceod	ceod	ADJ
easat-10838	412	4	-0.168	-0.168	NUM
easat-10838	412	5	-0.148	-0.148	PUNCT
easat-10838	412	6	-0.145	-0.145	PUNCT
easat-10838	412	7	-0.028	-0.028	INTJ
easat-10838	412	8	-0.026	-0.026	X
easat-10838	412	9	-0.026	-0.026	PUNCT
easat-10838	412	10	(	(	PUNCT
easat-10838	412	11	-2.357	-2.357	X
easat-10838	412	12	)	)	PUNCT
easat-10838	412	13	*	*	PUNCT
easat-10838	412	14	*	*	PUNCT
easat-10838	412	15	*	*	PUNCT
easat-10838	412	16	(	(	PUNCT
easat-10838	412	17	-2.048	-2.048	NOUN
easat-10838	412	18	)	)	PUNCT
easat-10838	412	19	*	*	PUNCT
easat-10838	412	20	*	*	PUNCT
easat-10838	412	21	(	(	PUNCT
easat-10838	412	22	-1.959	-1.959	NOUN
easat-10838	412	23	)	)	PUNCT
easat-10838	412	24	*	*	PUNCT
easat-10838	412	25	*	*	PUNCT
easat-10838	412	26	(	(	PUNCT
easat-10838	412	27	-1.354	-1.354	NOUN
easat-10838	412	28	)	)	PUNCT
easat-10838	412	29	(	(	PUNCT
easat-10838	412	30	-1.269	-1.269	NOUN
easat-10838	412	31	)	)	PUNCT
easat-10838	412	32	(	(	PUNCT
easat-10838	412	33	-1.282	-1.282	X
easat-10838	412	34	)	)	PUNCT
easat-10838	412	35	nbmeet	nbmeet	NOUN
easat-10838	412	36	0.005	0.005	NUM
easat-10838	412	37	0.009	0.009	NUM
easat-10838	412	38	0.005	0.005	NUM
easat-10838	412	39	0.0074	0.0074	NUM
easat-10838	412	40	-0.292	-0.292	PUNCT
easat-10838	412	41	(	(	PUNCT
easat-10838	412	42	-0.575	-0.575	NOUN
easat-10838	412	43	)	)	PUNCT
easat-10838	412	44	-1.22	-1.22	NOUN
easat-10838	412	45	-1.27	-1.27	PROPN
easat-10838	412	46	ncom	ncom	PROPN
easat-10838	412	47	-0.002	-0.002	PUNCT
easat-10838	412	48	-0.014	-0.014	NOUN
easat-10838	412	49	0.0136	0.0136	NUM
easat-10838	412	50	0.0042	0.0042	NUM
easat-10838	412	51	(	(	PUNCT
easat-10838	412	52	-0.059	-0.059	PROPN
easat-10838	412	53	)	)	PUNCT
easat-10838	412	54	(	(	PUNCT
easat-10838	412	55	-0.513	-0.513	NOUN
easat-10838	412	56	)	)	PUNCT
easat-10838	412	57	(	(	PUNCT
easat-10838	412	58	1.901	1.901	NUM
easat-10838	412	59	)	)	PUNCT
easat-10838	412	60	*	*	PUNCT
easat-10838	413	1	-0.425	-0.425	PRON
easat-10838	413	2	famown	famown	VERB
easat-10838	413	3	0.009	0.009	NUM
easat-10838	413	4	0.002	0.002	NUM
easat-10838	413	5	(	(	PUNCT
easat-10838	413	6	5.086	5.086	NUM
easat-10838	413	7	)	)	PUNCT
easat-10838	413	8	*	*	PUNCT
easat-10838	414	1	*	*	PUNCT
easat-10838	414	2	*	*	PUNCT
easat-10838	414	3	-0.001	-0.001	PUNCT
easat-10838	414	4	diiown	diiown	ADJ
easat-10838	414	5	-0.008	-0.008	INTJ
easat-10838	414	6	-0.004	-0.004	PUNCT
easat-10838	414	7	(	(	PUNCT
easat-10838	414	8	16.34	16.34	NUM
easat-10838	414	9	)	)	PUNCT
easat-10838	414	10	*	*	PUNCT
easat-10838	415	1	*	*	PUNCT
easat-10838	415	2	*	*	PUNCT
easat-10838	415	3	(	(	PUNCT
easat-10838	415	4	-2.485	-2.485	ADJ
easat-10838	415	5	)	)	PUNCT
easat-10838	415	6	*	*	PUNCT
easat-10838	415	7	*	*	PUNCT
easat-10838	415	8	*	*	PUNCT
easat-10838	415	9	fiiown	fiiown	NOUN
easat-10838	415	10	0.14	0.14	NUM
easat-10838	415	11	0.003	0.003	NUM
easat-10838	415	12	-1.21	-1.21	NUM
easat-10838	415	13	(	(	PUNCT
easat-10838	415	14	3.045	3.045	NUM
easat-10838	415	15	)	)	PUNCT
easat-10838	415	16	*	*	PUNCT
easat-10838	416	1	*	*	PUNCT
easat-10838	416	2	*	*	PUNCT
easat-10838	416	3	liv	liv	PROPN
easat-10838	416	4	0.032	0.032	NUM
easat-10838	416	5	0.042	0.042	NUM
easat-10838	416	6	-2.401	-2.401	NOUN
easat-10838	416	7	0.024	0.024	NUM
easat-10838	416	8	0.022	0.022	NUM
easat-10838	416	9	-0.1667	-0.1667	NOUN
easat-10838	416	10	-1.046	-1.046	PUNCT
easat-10838	416	11	-1.323	-1.323	PROPN
easat-10838	416	12	(	(	PUNCT
easat-10838	416	13	-1.5	-1.5	NUM
easat-10838	416	14	)	)	PUNCT
easat-10838	416	15	(	(	PUNCT
easat-10838	416	16	2.890	2.890	NUM
easat-10838	416	17	)	)	PUNCT
easat-10838	417	1	*	*	PUNCT
easat-10838	418	1	*	*	PUNCT
easat-10838	418	2	*	*	PUNCT
easat-10838	418	3	(	(	PUNCT
easat-10838	418	4	3.128	3.128	NUM
easat-10838	418	5	)	)	PUNCT
easat-10838	418	6	*	*	PUNCT
easat-10838	418	7	*	*	PUNCT
easat-10838	418	8	*	*	PUNCT
easat-10838	418	9	(	(	PUNCT
easat-10838	418	10	-1.220	-1.220	NOUN
easat-10838	418	11	)	)	PUNCT
easat-10838	418	12	roa	roa	NOUN
easat-10838	418	13	0.025	0.025	NUM
easat-10838	418	14	0.025	0.025	NUM
easat-10838	418	15	0.041	0.041	NUM
easat-10838	418	16	0.006	0.006	NUM
easat-10838	418	17	0.005	0.005	NUM
easat-10838	418	18	0.005	0.005	NUM
easat-10838	418	19	(	(	PUNCT
easat-10838	418	20	6.163	6.163	NUM
easat-10838	418	21	)	)	PUNCT
easat-10838	419	1	*	*	PUNCT
easat-10838	420	1	*	*	PUNCT
easat-10838	420	2	*	*	PUNCT
easat-10838	420	3	(	(	PUNCT
easat-10838	420	4	6.154	6.154	NUM
easat-10838	420	5	)	)	PUNCT
easat-10838	420	6	*	*	PUNCT
easat-10838	421	1	*	*	PUNCT
easat-10838	421	2	*	*	PUNCT
easat-10838	421	3	(	(	PUNCT
easat-10838	421	4	2.930	2.930	NUM
easat-10838	421	5	)	)	PUNCT
easat-10838	421	6	*	*	PUNCT
easat-10838	422	1	*	*	PUNCT
easat-10838	422	2	*	*	PUNCT
easat-10838	422	3	(	(	PUNCT
easat-10838	422	4	4.985	4.985	NUM
easat-10838	422	5	)	)	PUNCT
easat-10838	422	6	*	*	PUNCT
easat-10838	423	1	*	*	PUNCT
easat-10838	423	2	*	*	PUNCT
easat-10838	423	3	(	(	PUNCT
easat-10838	423	4	4.898	4.898	NUM
easat-10838	423	5	)	)	PUNCT
easat-10838	423	6	*	*	PUNCT
easat-10838	424	1	*	*	PUNCT
easat-10838	424	2	*	*	PUNCT
easat-10838	424	3	(	(	PUNCT
easat-10838	424	4	3.712	3.712	NUM
easat-10838	424	5	)	)	PUNCT
easat-10838	424	6	*	*	PUNCT
easat-10838	425	1	*	*	PUNCT
easat-10838	425	2	*	*	PUNCT
easat-10838	425	3	size	size	NOUN
easat-10838	425	4	0.044	0.044	NUM
easat-10838	425	5	0.035	0.035	NUM
easat-10838	425	6	0.007	0.007	NUM
easat-10838	425	7	-0.006	-0.006	X
easat-10838	425	8	-0.009	-0.009	X
easat-10838	425	9	-0.038	-0.038	X
easat-10838	425	10	(	(	PUNCT
easat-10838	425	11	1.767	1.767	NUM
easat-10838	425	12	)	)	PUNCT
easat-10838	425	13	*	*	PUNCT
easat-10838	426	1	-1.374	-1.374	NOUN
easat-10838	426	2	(	(	PUNCT
easat-10838	426	3	1.989	1.989	NUM
easat-10838	426	4	)	)	PUNCT
easat-10838	426	5	*	*	PUNCT
easat-10838	426	6	*	*	PUNCT
easat-10838	426	7	(	(	PUNCT
easat-10838	426	8	-0.922	-0.922	PUNCT
easat-10838	426	9	)	)	PUNCT
easat-10838	426	10	(	(	PUNCT
easat-10838	426	11	-1.366	-1.366	NUM
easat-10838	426	12	)	)	PUNCT
easat-10838	426	13	(	(	PUNCT
easat-10838	426	14	-4.011	-4.011	X
easat-10838	426	15	)	)	PUNCT
easat-10838	426	16	*	*	PUNCT
easat-10838	427	1	*	*	PUNCT
easat-10838	427	2	*	*	PUNCT
easat-10838	427	3	constant	constant	ADJ
easat-10838	427	4	-3.257	-3.257	NOUN
easat-10838	427	5	-3.471	-3.471	PUNCT
easat-10838	427	6	-3.773	-3.773	PUNCT
easat-10838	427	7	-496.726	-496.726	NUM
easat-10838	427	8	-488.537	-488.537	ADJ
easat-10838	427	9	-472.525	-472.525	NUM
easat-10838	427	10	(	(	PUNCT
easat-10838	427	11	-9.016	-9.016	NOUN
easat-10838	427	12	)	)	PUNCT
easat-10838	428	1	*	*	PUNCT
easat-10838	429	1	*	*	PUNCT
easat-10838	429	2	*	*	PUNCT
easat-10838	429	3	(	(	PUNCT
easat-10838	429	4	-9.203	-9.203	X
easat-10838	429	5	)	)	PUNCT
easat-10838	429	6	*	*	PUNCT
easat-10838	429	7	*	*	PUNCT
easat-10838	429	8	*	*	PUNCT
easat-10838	429	9	(	(	PUNCT
easat-10838	429	10	-9.380	-9.380	NUM
easat-10838	429	11	)	)	PUNCT
easat-10838	429	12	*	*	PUNCT
easat-10838	430	1	*	*	PUNCT
easat-10838	430	2	*	*	PUNCT
easat-10838	431	1	30.721	30.721	NUM
easat-10838	431	2	*	*	PUNCT
easat-10838	431	3	*	*	PUNCT
easat-10838	431	4	*	*	PUNCT
easat-10838	431	5	69.256	69.256	NUM
easat-10838	431	6	*	*	PUNCT
easat-10838	431	7	*	*	PUNCT
easat-10838	431	8	*	*	PUNCT
easat-10838	431	9	71.647	71.647	PUNCT
easat-10838	431	10	*	*	PUNCT
easat-10838	431	11	*	*	PUNCT
easat-10838	431	12	*	*	VERB
easat-10838	431	13	observations	observation	NOUN
easat-10838	431	14	5112	5112	NUM
easat-10838	431	15	5112	5112	NUM
easat-10838	431	16	5112	5112	NUM
easat-10838	431	17	5112	5112	NUM
easat-10838	431	18	5112	5112	NUM
easat-10838	431	19	5112	5112	NUM
easat-10838	431	20	time	time	NOUN
easat-10838	431	21	effect	effect	NOUN
easat-10838	432	1	yes	yes	INTJ
easat-10838	432	2	yes	yes	INTJ
easat-10838	433	1	yes	yes	INTJ
easat-10838	434	1	yes	yes	INTJ
easat-10838	435	1	yes	yes	INTJ
easat-10838	436	1	yes	yes	INTJ
easat-10838	436	2	industry	industry	NOUN
easat-10838	436	3	effect	effect	NOUN
easat-10838	437	1	yes	yes	INTJ
easat-10838	437	2	yes	yes	INTJ
easat-10838	438	1	yes	yes	INTJ
easat-10838	439	1	yes	yes	INTJ
easat-10838	440	1	yes	yes	INTJ
easat-10838	440	2	yes	yes	INTJ
easat-10838	440	3	note	note	NOUN
easat-10838	440	4	:	:	PUNCT
easat-10838	440	5	superscripts	superscript	NOUN
easat-10838	440	6	of	of	ADP
easat-10838	440	7	*	*	PROPN
easat-10838	440	8	*	*	PUNCT
easat-10838	440	9	*	*	PUNCT
easat-10838	440	10	/**/	/**/	PUNCT
easat-10838	440	11	*	*	PUNCT
easat-10838	440	12	denote	denote	VERB
easat-10838	440	13	the	the	DET
easat-10838	440	14	level	level	NOUN
easat-10838	440	15	of	of	ADP
easat-10838	440	16	significant	significant	ADJ
easat-10838	440	17	at	at	ADP
easat-10838	440	18	a	a	DET
easat-10838	440	19	1	1	NUM
easat-10838	440	20	%	%	NOUN
easat-10838	440	21	,	,	PUNCT
easat-10838	440	22	5	5	NUM
easat-10838	440	23	%	%	NOUN
easat-10838	440	24	and	and	CCONJ
easat-10838	440	25	10	10	NUM
easat-10838	440	26	%	%	NOUN
easat-10838	440	27	respectively	respectively	ADV
easat-10838	440	28	241	241	NUM
easat-10838	440	29	edelweiss	edelweiss	PROPN
easat-10838	440	30	applied	apply	VERB
easat-10838	440	31	science	science	NOUN
easat-10838	440	32	and	and	CCONJ
easat-10838	440	33	technology	technology	NOUN
easat-10838	440	34	issn	issn	PROPN
easat-10838	440	35	:	:	PUNCT
easat-10838	440	36	2576	2576	NUM
easat-10838	440	37	-	-	SYM
easat-10838	440	38	8484	8484	NUM
easat-10838	440	39	vol	vol	NOUN
easat-10838	440	40	.	.	PROPN
easat-10838	441	1	9	9	NUM
easat-10838	441	2	,	,	PUNCT
easat-10838	441	3	no	no	INTJ
easat-10838	441	4	.	.	NOUN
easat-10838	441	5	11	11	NUM
easat-10838	441	6	:	:	PUNCT
easat-10838	441	7	225	225	NUM
easat-10838	441	8	-	-	SYM
easat-10838	441	9	248	248	NUM
easat-10838	441	10	,	,	PUNCT
easat-10838	441	11	2025	2025	NUM
easat-10838	441	12	doi	doi	NOUN
easat-10838	441	13	:	:	PUNCT
easat-10838	441	14	10.55214/2576	10.55214/2576	NUM
easat-10838	441	15	-	-	PUNCT
easat-10838	441	16	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	441	17	©	©	PROPN
easat-10838	441	18	2025	2025	NUM
easat-10838	441	19	by	by	ADP
easat-10838	441	20	the	the	DET
easat-10838	441	21	authors	author	NOUN
easat-10838	441	22	;	;	PUNCT
easat-10838	441	23	licensee	licensee	PROPN
easat-10838	441	24	learning	learning	NOUN
easat-10838	441	25	gate	gate	NOUN
easat-10838	441	26	5.4	5.4	NUM
easat-10838	441	27	.	.	PUNCT
easat-10838	442	1	robustness	robustness	NOUN
easat-10838	442	2	tests	test	NOUN
easat-10838	442	3	and	and	CCONJ
easat-10838	442	4	endogeneity	endogeneity	NOUN
easat-10838	442	5	to	to	PART
easat-10838	442	6	strengthen	strengthen	VERB
easat-10838	442	7	the	the	DET
easat-10838	442	8	robustness	robustness	NOUN
easat-10838	442	9	of	of	ADP
easat-10838	442	10	the	the	DET
easat-10838	442	11	empirical	empirical	ADJ
easat-10838	442	12	findings	finding	NOUN
easat-10838	442	13	,	,	PUNCT
easat-10838	442	14	the	the	DET
easat-10838	442	15	study	study	NOUN
easat-10838	442	16	re	re	VERB
easat-10838	442	17	-	-	NOUN
easat-10838	442	18	estimates	estimate	VERB
easat-10838	442	19	the	the	DET
easat-10838	442	20	models	model	NOUN
easat-10838	442	21	using	use	VERB
easat-10838	442	22	an	an	DET
easat-10838	442	23	alternative	alternative	ADJ
easat-10838	442	24	proxy	proxy	NOUN
easat-10838	442	25	for	for	ADP
easat-10838	442	26	dividend	dividend	NOUN
easat-10838	442	27	behavior	behavior	NOUN
easat-10838	442	28	,	,	PUNCT
easat-10838	442	29	dividend	dividend	VERB
easat-10838	442	30	per	per	ADP
easat-10838	442	31	share	share	NOUN
easat-10838	442	32	(	(	PUNCT
easat-10838	442	33	dps	dps	NOUN
easat-10838	442	34	)	)	PUNCT
easat-10838	442	35	instead	instead	ADV
easat-10838	442	36	of	of	ADP
easat-10838	442	37	dividend	dividend	NOUN
easat-10838	442	38	yield	yield	NOUN
easat-10838	442	39	or	or	CCONJ
easat-10838	442	40	the	the	DET
easat-10838	442	41	binary	binary	ADJ
easat-10838	442	42	dividend	dividend	NOUN
easat-10838	442	43	payout	payout	PROPN
easat-10838	442	44	indicator	indicator	NOUN
easat-10838	442	45	.	.	PUNCT
easat-10838	443	1	this	this	DET
easat-10838	443	2	approach	approach	NOUN
easat-10838	443	3	ensures	ensure	VERB
easat-10838	443	4	that	that	SCONJ
easat-10838	443	5	the	the	DET
easat-10838	443	6	results	result	NOUN
easat-10838	443	7	are	be	AUX
easat-10838	443	8	not	not	PART
easat-10838	443	9	sensitive	sensitive	ADJ
easat-10838	443	10	to	to	ADP
easat-10838	443	11	how	how	SCONJ
easat-10838	443	12	dividend	dividend	NOUN
easat-10838	443	13	policy	policy	NOUN
easat-10838	443	14	is	be	AUX
easat-10838	443	15	measured	measure	VERB
easat-10838	443	16	.	.	PUNCT
easat-10838	444	1	however	however	ADV
easat-10838	444	2	,	,	PUNCT
easat-10838	444	3	using	use	VERB
easat-10838	444	4	multiple	multiple	ADJ
easat-10838	444	5	governance	governance	NOUN
easat-10838	444	6	variables	variable	NOUN
easat-10838	444	7	raises	raise	VERB
easat-10838	444	8	the	the	DET
easat-10838	444	9	risk	risk	NOUN
easat-10838	444	10	of	of	ADP
easat-10838	444	11	endogeneity	endogeneity	NOUN
easat-10838	444	12	,	,	PUNCT
easat-10838	444	13	where	where	SCONJ
easat-10838	444	14	explanatory	explanatory	ADJ
easat-10838	444	15	variables	variable	NOUN
easat-10838	444	16	may	may	AUX
easat-10838	444	17	be	be	AUX
easat-10838	444	18	correlated	correlate	VERB
easat-10838	444	19	with	with	ADP
easat-10838	444	20	the	the	DET
easat-10838	444	21	error	error	NOUN
easat-10838	444	22	term	term	NOUN
easat-10838	444	23	.	.	PUNCT
easat-10838	445	1	to	to	PART
easat-10838	445	2	address	address	VERB
easat-10838	445	3	this	this	DET
easat-10838	445	4	concern	concern	NOUN
easat-10838	445	5	,	,	PUNCT
easat-10838	445	6	the	the	DET
easat-10838	445	7	generalized	generalized	ADJ
easat-10838	445	8	method	method	NOUN
easat-10838	445	9	of	of	ADP
easat-10838	445	10	moments	moment	NOUN
easat-10838	445	11	(	(	PUNCT
easat-10838	445	12	gmm	gmm	NOUN
easat-10838	445	13	)	)	PUNCT
easat-10838	445	14	is	be	AUX
easat-10838	445	15	employed	employ	VERB
easat-10838	445	16	.	.	PUNCT
easat-10838	446	1	gmm	gmm	PROPN
easat-10838	446	2	allows	allow	VERB
easat-10838	446	3	for	for	ADP
easat-10838	446	4	the	the	DET
easat-10838	446	5	use	use	NOUN
easat-10838	446	6	of	of	ADP
easat-10838	446	7	internal	internal	ADJ
easat-10838	446	8	instruments	instrument	NOUN
easat-10838	446	9	,	,	PUNCT
easat-10838	446	10	such	such	ADJ
easat-10838	446	11	as	as	ADP
easat-10838	446	12	lagged	lag	VERB
easat-10838	446	13	variables	variable	NOUN
easat-10838	446	14	,	,	PUNCT
easat-10838	446	15	to	to	PART
easat-10838	446	16	correct	correct	VERB
easat-10838	446	17	for	for	ADP
easat-10838	446	18	potential	potential	ADJ
easat-10838	446	19	biases	bias	NOUN
easat-10838	446	20	caused	cause	VERB
easat-10838	446	21	by	by	ADP
easat-10838	446	22	simultaneity	simultaneity	NOUN
easat-10838	446	23	or	or	CCONJ
easat-10838	446	24	omitted	omit	VERB
easat-10838	446	25	variables	variable	NOUN
easat-10838	446	26	,	,	PUNCT
easat-10838	446	27	ensuring	ensure	VERB
easat-10838	446	28	more	more	ADV
easat-10838	446	29	reliable	reliable	ADJ
easat-10838	446	30	and	and	CCONJ
easat-10838	446	31	consistent	consistent	ADJ
easat-10838	446	32	parameter	parameter	NOUN
easat-10838	446	33	estimates	estimate	NOUN
easat-10838	446	34	[	[	X
easat-10838	446	35	91	91	NUM
easat-10838	446	36	]	]	PUNCT
easat-10838	446	37	.	.	PUNCT
easat-10838	447	1	the	the	DET
easat-10838	447	2	results	result	NOUN
easat-10838	447	3	were	be	AUX
easat-10838	447	4	found	find	VERB
easat-10838	447	5	to	to	PART
easat-10838	447	6	be	be	AUX
easat-10838	447	7	very	very	ADV
easat-10838	447	8	similar	similar	ADJ
easat-10838	447	9	.	.	PUNCT
easat-10838	448	1	following	follow	VERB
easat-10838	448	2	the	the	DET
easat-10838	448	3	earlier	early	ADJ
easat-10838	448	4	regression	regression	NOUN
easat-10838	448	5	results	result	NOUN
easat-10838	448	6	,	,	PUNCT
easat-10838	448	7	the	the	DET
easat-10838	448	8	regressions	regression	NOUN
easat-10838	448	9	with	with	ADP
easat-10838	448	10	dependent	dependent	ADJ
easat-10838	448	11	variables	variable	NOUN
easat-10838	448	12	for	for	ADP
easat-10838	448	13	each	each	DET
easat-10838	448	14	model	model	NOUN
easat-10838	448	15	,	,	PUNCT
easat-10838	448	16	using	use	VERB
easat-10838	448	17	an	an	DET
easat-10838	448	18	alternative	alternative	ADJ
easat-10838	448	19	definition	definition	NOUN
easat-10838	448	20	of	of	ADP
easat-10838	448	21	ldps	ldps	PROPN
easat-10838	448	22	,	,	PUNCT
easat-10838	448	23	are	be	AUX
easat-10838	448	24	displayed	display	VERB
easat-10838	448	25	in	in	ADP
easat-10838	448	26	table	table	NOUN
easat-10838	448	27	5	5	NUM
easat-10838	448	28	.	.	PUNCT
easat-10838	449	1	the	the	DET
easat-10838	449	2	insignificant	insignificant	ADJ
easat-10838	449	3	p	p	NOUN
easat-10838	449	4	-	-	PUNCT
easat-10838	449	5	value	value	NOUN
easat-10838	449	6	of	of	ADP
easat-10838	449	7	the	the	DET
easat-10838	449	8	arellanobond	arellanobond	PROPN
easat-10838	449	9	test	test	NOUN
easat-10838	449	10	for	for	ADP
easat-10838	449	11	second	second	ADJ
easat-10838	449	12	-	-	PUNCT
easat-10838	449	13	order	order	NOUN
easat-10838	449	14	autocorrelation	autocorrelation	NOUN
easat-10838	449	15	indicates	indicate	VERB
easat-10838	449	16	the	the	DET
easat-10838	449	17	absence	absence	NOUN
easat-10838	449	18	of	of	ADP
easat-10838	449	19	second	second	ADJ
easat-10838	449	20	-	-	PUNCT
easat-10838	449	21	order	order	NOUN
easat-10838	449	22	autocorrelation	autocorrelation	NOUN
easat-10838	449	23	in	in	ADP
easat-10838	449	24	the	the	DET
easat-10838	449	25	residuals	residual	NOUN
easat-10838	449	26	,	,	PUNCT
easat-10838	449	27	that	that	ADV
easat-10838	449	28	is	is	ADV
easat-10838	449	29	,	,	PUNCT
easat-10838	449	30	ar(2	ar(2	PROPN
easat-10838	449	31	)	)	PUNCT
easat-10838	449	32	(	(	PUNCT
easat-10838	449	33	p	p	X
easat-10838	449	34	>	>	X
easat-10838	449	35	0.05	0.05	NUM
easat-10838	449	36	)	)	PUNCT
easat-10838	450	1	[	[	X
easat-10838	450	2	92	92	NUM
easat-10838	450	3	-	-	SYM
easat-10838	450	4	94	94	NUM
easat-10838	450	5	]	]	PUNCT
easat-10838	450	6	in	in	ADP
easat-10838	450	7	all	all	DET
easat-10838	450	8	cases	case	NOUN
easat-10838	450	9	,	,	PUNCT
easat-10838	450	10	the	the	DET
easat-10838	450	11	results	result	NOUN
easat-10838	450	12	suggest	suggest	VERB
easat-10838	450	13	that	that	SCONJ
easat-10838	450	14	the	the	DET
easat-10838	450	15	instruments	instrument	NOUN
easat-10838	450	16	are	be	AUX
easat-10838	450	17	valid	valid	ADJ
easat-10838	450	18	.	.	PUNCT
easat-10838	451	1	finally	finally	ADV
easat-10838	451	2	,	,	PUNCT
easat-10838	451	3	the	the	DET
easat-10838	451	4	findings	finding	NOUN
easat-10838	451	5	regarding	regard	VERB
easat-10838	451	6	the	the	DET
easat-10838	451	7	impact	impact	NOUN
easat-10838	451	8	of	of	ADP
easat-10838	451	9	board	board	NOUN
easat-10838	451	10	compensation	compensation	NOUN
easat-10838	451	11	and	and	CCONJ
easat-10838	451	12	the	the	DET
easat-10838	451	13	role	role	NOUN
easat-10838	451	14	of	of	ADP
easat-10838	451	15	independent	independent	ADJ
easat-10838	451	16	directors	director	NOUN
easat-10838	451	17	in	in	ADP
easat-10838	451	18	audit	audit	NOUN
easat-10838	451	19	committee	committee	NOUN
easat-10838	451	20	variables	variable	NOUN
easat-10838	451	21	on	on	ADP
easat-10838	451	22	dividend	dividend	NOUN
easat-10838	451	23	decisions	decision	NOUN
easat-10838	451	24	are	be	AUX
easat-10838	451	25	broadly	broadly	ADV
easat-10838	451	26	similar	similar	ADJ
easat-10838	451	27	to	to	ADP
easat-10838	451	28	those	those	PRON
easat-10838	451	29	obtained	obtain	VERB
easat-10838	451	30	earlier	early	ADV
easat-10838	451	31	.	.	PUNCT
easat-10838	452	1	thus	thus	ADV
easat-10838	452	2	,	,	PUNCT
easat-10838	452	3	the	the	DET
easat-10838	452	4	inferences	inference	NOUN
easat-10838	452	5	drawn	draw	VERB
easat-10838	452	6	largely	largely	ADV
easat-10838	452	7	remain	remain	VERB
easat-10838	452	8	unchanged	unchanged	ADJ
easat-10838	452	9	.	.	PUNCT
easat-10838	453	1	table	table	NOUN
easat-10838	453	2	5	5	NUM
easat-10838	453	3	.	.	PUNCT
easat-10838	453	4	gmm	gmm	PROPN
easat-10838	453	5	analysis	analysis	NOUN
easat-10838	453	6	.	.	PUNCT
easat-10838	454	1	models	model	NOUN
easat-10838	454	2	model	model	VERB
easat-10838	454	3	1	1	NUM
easat-10838	454	4	model	model	NOUN
easat-10838	454	5	2	2	NUM
easat-10838	454	6	model	model	NOUN
easat-10838	454	7	3	3	NUM
easat-10838	454	8	lexcom	lexcom	NOUN
easat-10838	454	9	0.022	0.022	NUM
easat-10838	454	10	0.012	0.012	NUM
easat-10838	454	11	0.018	0.018	NUM
easat-10838	454	12	(	(	PUNCT
easat-10838	454	13	3.962	3.962	NUM
easat-10838	454	14	)	)	PUNCT
easat-10838	454	15	*	*	PUNCT
easat-10838	454	16	(	(	PUNCT
easat-10838	454	17	2.207	2.207	NUM
easat-10838	454	18	)	)	PUNCT
easat-10838	454	19	*	*	PUNCT
easat-10838	454	20	(	(	PUNCT
easat-10838	454	21	2.563	2.563	NUM
easat-10838	454	22	)	)	PUNCT
easat-10838	454	23	*	*	PUNCT
easat-10838	455	1	*	*	PUNCT
easat-10838	455	2	*	*	PUNCT
easat-10838	455	3	nlexcom	nlexcom	PROPN
easat-10838	455	4	0.012	0.012	NUM
easat-10838	455	5	0.014	0.014	NUM
easat-10838	455	6	0.014	0.014	NUM
easat-10838	455	7	(	(	PUNCT
easat-10838	455	8	3.331	3.331	NUM
easat-10838	455	9	)	)	PUNCT
easat-10838	455	10	*	*	PUNCT
easat-10838	456	1	*	*	PUNCT
easat-10838	456	2	*	*	PUNCT
easat-10838	456	3	(	(	PUNCT
easat-10838	456	4	3.440	3.440	NUM
easat-10838	456	5	)	)	PUNCT
easat-10838	456	6	*	*	PUNCT
easat-10838	457	1	*	*	PUNCT
easat-10838	457	2	*	*	PUNCT
easat-10838	457	3	(	(	PUNCT
easat-10838	457	4	3.215	3.215	NUM
easat-10838	457	5	)	)	PUNCT
easat-10838	457	6	*	*	PUNCT
easat-10838	458	1	*	*	PUNCT
easat-10838	458	2	*	*	PUNCT
easat-10838	458	3	aci	aci	PROPN
easat-10838	458	4	0.334	0.334	NUM
easat-10838	458	5	0.527	0.527	NUM
easat-10838	458	6	(	(	PUNCT
easat-10838	458	7	1.905	1.905	NUM
easat-10838	458	8	)	)	PUNCT
easat-10838	458	9	*	*	PUNCT
easat-10838	458	10	(	(	PUNCT
easat-10838	458	11	2.617	2.617	NUM
easat-10838	458	12	)	)	PUNCT
easat-10838	458	13	*	*	PUNCT
easat-10838	458	14	*	*	PUNCT
easat-10838	458	15	bs	bs	INTJ
easat-10838	458	16	-0.098	-0.098	PUNCT
easat-10838	458	17	-0.039	-0.039	NOUN
easat-10838	458	18	0.004	0.004	NUM
easat-10838	458	19	(	(	PUNCT
easat-10838	458	20	-1.405	-1.405	PROPN
easat-10838	458	21	)	)	PUNCT
easat-10838	458	22	(	(	PUNCT
easat-10838	458	23	-0.550	-0.550	NOUN
easat-10838	458	24	)	)	PUNCT
easat-10838	458	25	-0.06	-0.06	PROPN
easat-10838	458	26	ind	ind	NOUN
easat-10838	458	27	0.115	0.115	NUM
easat-10838	458	28	0.249	0.249	NUM
easat-10838	458	29	0.472	0.472	NUM
easat-10838	458	30	-0.881	-0.881	NUM
easat-10838	458	31	(	(	PUNCT
easat-10838	458	32	1.700	1.700	NUM
easat-10838	458	33	)	)	PUNCT
easat-10838	458	34	*	*	PUNCT
easat-10838	458	35	(	(	PUNCT
easat-10838	458	36	2.992	2.992	NUM
easat-10838	458	37	)	)	PUNCT
easat-10838	458	38	*	*	PUNCT
easat-10838	459	1	*	*	PUNCT
easat-10838	459	2	*	*	PUNCT
easat-10838	459	3	fdir	fdir	VERB
easat-10838	459	4	0.92	0.92	NUM
easat-10838	459	5	0.591	0.591	NUM
easat-10838	459	6	0.879	0.879	NUM
easat-10838	459	7	(	(	PUNCT
easat-10838	459	8	5.421	5.421	NUM
easat-10838	459	9	)	)	PUNCT
easat-10838	459	10	*	*	PUNCT
easat-10838	460	1	*	*	PUNCT
easat-10838	460	2	*	*	PUNCT
easat-10838	460	3	(	(	PUNCT
easat-10838	460	4	2.748	2.748	NUM
easat-10838	460	5	)	)	PUNCT
easat-10838	460	6	*	*	PUNCT
easat-10838	461	1	*	*	PUNCT
easat-10838	461	2	*	*	PUNCT
easat-10838	461	3	(	(	PUNCT
easat-10838	461	4	3.899	3.899	NUM
easat-10838	461	5	)	)	PUNCT
easat-10838	461	6	*	*	PUNCT
easat-10838	462	1	*	*	PUNCT
easat-10838	462	2	*	*	PUNCT
easat-10838	462	3	ceod	ceod	NOUN
easat-10838	462	4	0.051	0.051	NUM
easat-10838	462	5	0.049	0.049	NUM
easat-10838	462	6	-0.046	-0.046	NUM
easat-10838	462	7	-1.026	-1.026	PUNCT
easat-10838	462	8	-0.911	-0.911	INTJ
easat-10838	462	9	(	(	PUNCT
easat-10838	462	10	-0.766	-0.766	NOUN
easat-10838	462	11	)	)	PUNCT
easat-10838	462	12	nbmeet	nbmeet	NOUN
easat-10838	462	13	0.022	0.022	NUM
easat-10838	462	14	0.025	0.025	NUM
easat-10838	462	15	(	(	PUNCT
easat-10838	462	16	-1.218	-1.218	NUM
easat-10838	462	17	)	)	PUNCT
easat-10838	462	18	(	(	PUNCT
easat-10838	462	19	-1.225	-1.225	PUNCT
easat-10838	462	20	)	)	PUNCT
easat-10838	462	21	ncom	ncom	NOUN
easat-10838	462	22	-0.002	-0.002	PUNCT
easat-10838	462	23	-0.008	-0.008	NOUN
easat-10838	462	24	(	(	PUNCT
easat-10838	462	25	-1.917	-1.917	NOUN
easat-10838	462	26	)	)	PUNCT
easat-10838	462	27	*	*	PUNCT
easat-10838	462	28	(	(	PUNCT
easat-10838	462	29	-0.389	-0.389	NOUN
easat-10838	462	30	)	)	PUNCT
easat-10838	462	31	stci	stci	NOUN
easat-10838	462	32	-0.124	-0.124	PUNCT
easat-10838	462	33	-0.119	-0.119	PUNCT
easat-10838	462	34	(	(	PUNCT
easat-10838	462	35	-1.843	-1.843	NOUN
easat-10838	462	36	)	)	PUNCT
easat-10838	462	37	*	*	PUNCT
easat-10838	462	38	(	(	PUNCT
easat-10838	462	39	-1.653	-1.653	VERB
easat-10838	462	40	)	)	PUNCT
easat-10838	462	41	famown	famown	VERB
easat-10838	462	42	-0.014	-0.014	NUM
easat-10838	462	43	(	(	PUNCT
easat-10838	462	44	-1.992	-1.992	ADJ
easat-10838	462	45	)	)	PUNCT
easat-10838	462	46	*	*	PUNCT
easat-10838	463	1	*	*	PUNCT
easat-10838	463	2	diiown	diiown	ADJ
easat-10838	463	3	-0.006	-0.006	PROPN
easat-10838	463	4	(	(	PUNCT
easat-10838	463	5	-0.656	-0.656	X
easat-10838	463	6	)	)	PUNCT
easat-10838	463	7	fiiown	fiiown	NOUN
easat-10838	463	8	0.017	0.017	NUM
easat-10838	463	9	(	(	PUNCT
easat-10838	463	10	1.763	1.763	NUM
easat-10838	463	11	)	)	PUNCT
easat-10838	463	12	*	*	PUNCT
easat-10838	464	1	liv	liv	PROPN
easat-10838	464	2	-0.004	-0.004	PUNCT
easat-10838	464	3	-0.014	-0.014	NUM
easat-10838	464	4	-0.014	-0.014	NOUN
easat-10838	464	5	(	(	PUNCT
easat-10838	464	6	-0.041	-0.041	ADP
easat-10838	464	7	)	)	PUNCT
easat-10838	464	8	(	(	PUNCT
easat-10838	464	9	-0.772	-0.772	NOUN
easat-10838	464	10	)	)	PUNCT
easat-10838	464	11	(	(	PUNCT
easat-10838	464	12	-0.732	-0.732	X
easat-10838	464	13	)	)	PUNCT
easat-10838	464	14	roa	roa	PROPN
easat-10838	464	15	0.009	0.009	NUM
easat-10838	464	16	0.014	0.014	NUM
easat-10838	464	17	0.014	0.014	NUM
easat-10838	464	18	(	(	PUNCT
easat-10838	464	19	2.012	2.012	NUM
easat-10838	464	20	)	)	PUNCT
easat-10838	464	21	*	*	PUNCT
easat-10838	464	22	*	*	PUNCT
easat-10838	464	23	(	(	PUNCT
easat-10838	464	24	2.333	2.333	NUM
easat-10838	464	25	)	)	PUNCT
easat-10838	464	26	*	*	PUNCT
easat-10838	464	27	*	*	PUNCT
easat-10838	464	28	(	(	PUNCT
easat-10838	464	29	1.995	1.995	NUM
easat-10838	464	30	)	)	PUNCT
easat-10838	464	31	*	*	PUNCT
easat-10838	464	32	*	*	PUNCT
easat-10838	464	33	size	size	NOUN
easat-10838	464	34	0.102	0.102	NUM
easat-10838	464	35	0.241	0.241	NUM
easat-10838	464	36	0.171	0.171	NUM
easat-10838	464	37	(	(	PUNCT
easat-10838	464	38	1.772	1.772	NUM
easat-10838	464	39	)	)	PUNCT
easat-10838	464	40	*	*	PUNCT
easat-10838	464	41	(	(	PUNCT
easat-10838	464	42	3.023	3.023	NUM
easat-10838	464	43	)	)	PUNCT
easat-10838	464	44	*	*	PUNCT
easat-10838	465	1	*	*	PUNCT
easat-10838	465	2	*	*	PUNCT
easat-10838	465	3	(	(	PUNCT
easat-10838	465	4	1.690	1.690	NUM
easat-10838	465	5	)	)	PUNCT
easat-10838	465	6	*	*	PUNCT
easat-10838	465	7	sargan	sargan	VERB
easat-10838	465	8	test	test	NOUN
easat-10838	465	9	0.208	0.208	NUM
easat-10838	465	10	0.762	0.762	NUM
easat-10838	465	11	0.923	0.923	NUM
easat-10838	465	12	ar	ar	NOUN
easat-10838	465	13	(	(	PUNCT
easat-10838	465	14	2	2	NUM
easat-10838	465	15	)	)	PUNCT
easat-10838	465	16	0.278	0.278	NUM
easat-10838	465	17	0.268	0.268	NUM
easat-10838	465	18	0.252	0.252	NUM
easat-10838	465	19	observations	observation	NOUN
easat-10838	465	20	2417	2417	NUM
easat-10838	465	21	2417	2417	NUM
easat-10838	465	22	2417	2417	NUM
easat-10838	465	23	note	note	NOUN
easat-10838	465	24	:	:	PUNCT
easat-10838	465	25	superscripts	superscript	NOUN
easat-10838	465	26	of	of	ADP
easat-10838	465	27	*	*	PROPN
easat-10838	465	28	*	*	PUNCT
easat-10838	465	29	*	*	PUNCT
easat-10838	465	30	/**/	/**/	PUNCT
easat-10838	465	31	*	*	PUNCT
easat-10838	465	32	denote	denote	VERB
easat-10838	465	33	the	the	DET
easat-10838	465	34	level	level	NOUN
easat-10838	465	35	of	of	ADP
easat-10838	465	36	significance	significance	NOUN
easat-10838	465	37	at	at	ADP
easat-10838	465	38	a	a	DET
easat-10838	465	39	1	1	NUM
easat-10838	465	40	%	%	NOUN
easat-10838	465	41	,	,	PUNCT
easat-10838	465	42	5	5	NUM
easat-10838	465	43	%	%	NOUN
easat-10838	465	44	and	and	CCONJ
easat-10838	465	45	10	10	NUM
easat-10838	465	46	%	%	NOUN
easat-10838	465	47	respectively	respectively	ADV
easat-10838	465	48	.	.	PUNCT
easat-10838	466	1	242	242	NUM
easat-10838	466	2	edelweiss	edelweiss	PROPN
easat-10838	466	3	applied	apply	VERB
easat-10838	466	4	science	science	NOUN
easat-10838	466	5	and	and	CCONJ
easat-10838	466	6	technology	technology	NOUN
easat-10838	466	7	issn	issn	PROPN
easat-10838	466	8	:	:	PUNCT
easat-10838	466	9	2576	2576	NUM
easat-10838	466	10	-	-	SYM
easat-10838	466	11	8484	8484	NUM
easat-10838	466	12	vol	vol	NOUN
easat-10838	466	13	.	.	PROPN
easat-10838	467	1	9	9	NUM
easat-10838	467	2	,	,	PUNCT
easat-10838	467	3	no	no	INTJ
easat-10838	467	4	.	.	NOUN
easat-10838	467	5	11	11	NUM
easat-10838	467	6	:	:	PUNCT
easat-10838	467	7	225	225	NUM
easat-10838	467	8	-	-	SYM
easat-10838	467	9	248	248	NUM
easat-10838	467	10	,	,	PUNCT
easat-10838	467	11	2025	2025	NUM
easat-10838	467	12	doi	doi	NOUN
easat-10838	467	13	:	:	PUNCT
easat-10838	467	14	10.55214/2576	10.55214/2576	NUM
easat-10838	467	15	-	-	PUNCT
easat-10838	467	16	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	467	17	©	©	PROPN
easat-10838	467	18	2025	2025	NUM
easat-10838	467	19	by	by	ADP
easat-10838	467	20	the	the	DET
easat-10838	467	21	authors	author	NOUN
easat-10838	467	22	;	;	PUNCT
easat-10838	467	23	licensee	licensee	PROPN
easat-10838	467	24	learning	learning	NOUN
easat-10838	467	25	gate	gate	VERB
easat-10838	467	26	5.5	5.5	NUM
easat-10838	467	27	.	.	PUNCT
easat-10838	468	1	managerial	managerial	ADJ
easat-10838	468	2	and	and	CCONJ
easat-10838	468	3	practical	practical	ADJ
easat-10838	468	4	implications	implication	NOUN
easat-10838	468	5	executive	executive	NOUN
easat-10838	468	6	compensation	compensation	NOUN
easat-10838	468	7	and	and	CCONJ
easat-10838	468	8	audit	audit	NOUN
easat-10838	468	9	committee	committee	NOUN
easat-10838	468	10	independence	independence	NOUN
easat-10838	468	11	play	play	VERB
easat-10838	468	12	a	a	DET
easat-10838	468	13	pivotal	pivotal	ADJ
easat-10838	468	14	role	role	NOUN
easat-10838	468	15	in	in	ADP
easat-10838	468	16	shaping	shape	VERB
easat-10838	468	17	dividend	dividend	NOUN
easat-10838	468	18	policy	policy	NOUN
easat-10838	468	19	.	.	PUNCT
easat-10838	469	1	this	this	DET
easat-10838	469	2	study	study	NOUN
easat-10838	469	3	establishes	establish	VERB
easat-10838	469	4	that	that	SCONJ
easat-10838	469	5	firms	firm	NOUN
easat-10838	469	6	with	with	ADP
easat-10838	469	7	structured	structured	ADJ
easat-10838	469	8	compensation	compensation	NOUN
easat-10838	469	9	systems	system	NOUN
easat-10838	469	10	are	be	AUX
easat-10838	469	11	more	more	ADV
easat-10838	469	12	likely	likely	ADJ
easat-10838	469	13	to	to	PART
easat-10838	469	14	align	align	VERB
easat-10838	469	15	managerial	managerial	ADJ
easat-10838	469	16	incentives	incentive	NOUN
easat-10838	469	17	with	with	ADP
easat-10838	469	18	shareholder	shareholder	NOUN
easat-10838	469	19	returns	return	NOUN
easat-10838	469	20	.	.	PUNCT
easat-10838	470	1	the	the	DET
easat-10838	470	2	findings	finding	NOUN
easat-10838	470	3	reveal	reveal	VERB
easat-10838	470	4	that	that	SCONJ
easat-10838	470	5	executive	executive	ADJ
easat-10838	470	6	directors	director	NOUN
easat-10838	470	7	receiving	receive	VERB
easat-10838	470	8	higher	high	ADJ
easat-10838	470	9	remuneration	remuneration	NOUN
easat-10838	470	10	tend	tend	VERB
easat-10838	470	11	to	to	PART
easat-10838	470	12	favor	favor	VERB
easat-10838	470	13	dividend	dividend	NOUN
easat-10838	470	14	payouts	payout	NOUN
easat-10838	470	15	,	,	PUNCT
easat-10838	470	16	supporting	support	VERB
easat-10838	470	17	the	the	DET
easat-10838	470	18	view	view	NOUN
easat-10838	470	19	that	that	SCONJ
easat-10838	470	20	compensation	compensation	NOUN
easat-10838	470	21	can	can	AUX
easat-10838	470	22	deter	deter	VERB
easat-10838	470	23	excessive	excessive	ADJ
easat-10838	470	24	reinvestment	reinvestment	NOUN
easat-10838	470	25	and	and	CCONJ
easat-10838	470	26	signal	signal	ADJ
easat-10838	470	27	firm	firm	ADJ
easat-10838	470	28	value	value	NOUN
easat-10838	470	29	when	when	SCONJ
easat-10838	470	30	profitable	profitable	ADJ
easat-10838	470	31	investment	investment	NOUN
easat-10838	470	32	opportunities	opportunity	NOUN
easat-10838	470	33	are	be	AUX
easat-10838	470	34	limited	limited	ADJ
easat-10838	470	35	.	.	PUNCT
easat-10838	471	1	such	such	ADJ
easat-10838	471	2	alignment	alignment	NOUN
easat-10838	471	3	resonates	resonate	VERB
easat-10838	471	4	with	with	ADP
easat-10838	471	5	earlier	early	ADJ
easat-10838	471	6	research	research	NOUN
easat-10838	471	7	that	that	PRON
easat-10838	471	8	underscores	underscore	VERB
easat-10838	471	9	the	the	DET
easat-10838	471	10	role	role	NOUN
easat-10838	471	11	of	of	ADP
easat-10838	471	12	compensation	compensation	NOUN
easat-10838	471	13	in	in	ADP
easat-10838	471	14	reducing	reduce	VERB
easat-10838	471	15	agency	agency	NOUN
easat-10838	471	16	conflict	conflict	NOUN
easat-10838	471	17	through	through	ADP
easat-10838	471	18	cash	cash	NOUN
easat-10838	471	19	distributions	distribution	NOUN
easat-10838	471	20	[	[	X
easat-10838	471	21	36	36	NUM
easat-10838	471	22	,	,	PUNCT
easat-10838	471	23	95	95	NUM
easat-10838	471	24	]	]	PUNCT
easat-10838	471	25	.	.	PUNCT
easat-10838	472	1	for	for	ADP
easat-10838	472	2	managers	manager	NOUN
easat-10838	472	3	,	,	PUNCT
easat-10838	472	4	this	this	PRON
easat-10838	472	5	suggests	suggest	VERB
easat-10838	472	6	that	that	SCONJ
easat-10838	472	7	structuring	structure	VERB
easat-10838	472	8	pay	pay	NOUN
easat-10838	472	9	packages	package	NOUN
easat-10838	472	10	with	with	ADP
easat-10838	472	11	clear	clear	ADJ
easat-10838	472	12	performance	performance	NOUN
easat-10838	472	13	criteria	criterion	NOUN
easat-10838	472	14	can	can	AUX
easat-10838	472	15	enhance	enhance	VERB
easat-10838	472	16	credibility	credibility	NOUN
easat-10838	472	17	and	and	CCONJ
easat-10838	472	18	improve	improve	VERB
easat-10838	472	19	payout	payout	ADJ
easat-10838	472	20	consistency	consistency	NOUN
easat-10838	472	21	.	.	PUNCT
easat-10838	473	1	a	a	DET
easat-10838	473	2	transparent	transparent	ADJ
easat-10838	473	3	and	and	CCONJ
easat-10838	473	4	well	well	ADV
easat-10838	473	5	-	-	PUNCT
easat-10838	473	6	linked	link	VERB
easat-10838	473	7	compensation	compensation	NOUN
easat-10838	473	8	framework	framework	NOUN
easat-10838	473	9	not	not	PART
easat-10838	473	10	only	only	ADV
easat-10838	473	11	influences	influence	VERB
easat-10838	473	12	executive	executive	ADJ
easat-10838	473	13	behavior	behavior	NOUN
easat-10838	473	14	but	but	CCONJ
easat-10838	473	15	also	also	ADV
easat-10838	473	16	serves	serve	VERB
easat-10838	473	17	as	as	ADP
easat-10838	473	18	an	an	DET
easat-10838	473	19	indicator	indicator	NOUN
easat-10838	473	20	of	of	ADP
easat-10838	473	21	corporate	corporate	ADJ
easat-10838	473	22	accountability	accountability	NOUN
easat-10838	473	23	.	.	PUNCT
easat-10838	474	1	firms	firm	NOUN
easat-10838	474	2	should	should	AUX
easat-10838	474	3	view	view	VERB
easat-10838	474	4	remuneration	remuneration	NOUN
easat-10838	474	5	as	as	ADP
easat-10838	474	6	a	a	DET
easat-10838	474	7	strategic	strategic	ADJ
easat-10838	474	8	tool	tool	NOUN
easat-10838	474	9	,	,	PUNCT
easat-10838	474	10	not	not	PART
easat-10838	474	11	merely	merely	ADV
easat-10838	474	12	as	as	ADP
easat-10838	474	13	a	a	DET
easat-10838	474	14	reward	reward	NOUN
easat-10838	474	15	,	,	PUNCT
easat-10838	474	16	but	but	CCONJ
easat-10838	474	17	as	as	ADP
easat-10838	474	18	leverage	leverage	NOUN
easat-10838	474	19	for	for	ADP
easat-10838	474	20	behavioral	behavioral	ADJ
easat-10838	474	21	discipline	discipline	NOUN
easat-10838	474	22	[	[	X
easat-10838	474	23	54	54	NUM
easat-10838	474	24	,	,	PUNCT
easat-10838	474	25	95	95	NUM
easat-10838	474	26	]	]	PUNCT
easat-10838	474	27	.	.	PUNCT
easat-10838	475	1	boards	board	NOUN
easat-10838	475	2	,	,	PUNCT
easat-10838	475	3	therefore	therefore	ADV
easat-10838	475	4	,	,	PUNCT
easat-10838	475	5	must	must	AUX
easat-10838	475	6	adopt	adopt	VERB
easat-10838	475	7	compensation	compensation	NOUN
easat-10838	475	8	practices	practice	NOUN
easat-10838	475	9	that	that	PRON
easat-10838	475	10	balance	balance	NOUN
easat-10838	475	11	incentives	incentive	VERB
easat-10838	475	12	with	with	ADP
easat-10838	475	13	governance	governance	NOUN
easat-10838	475	14	responsibilities	responsibility	NOUN
easat-10838	475	15	.	.	PUNCT
easat-10838	476	1	the	the	DET
easat-10838	476	2	independence	independence	NOUN
easat-10838	476	3	of	of	ADP
easat-10838	476	4	audit	audit	NOUN
easat-10838	476	5	committees	committee	NOUN
easat-10838	476	6	emerges	emerge	VERB
easat-10838	476	7	as	as	ADP
easat-10838	476	8	a	a	DET
easat-10838	476	9	significant	significant	ADJ
easat-10838	476	10	determinant	determinant	NOUN
easat-10838	476	11	of	of	ADP
easat-10838	476	12	dividend	dividend	NOUN
easat-10838	476	13	decisions	decision	NOUN
easat-10838	476	14	.	.	PUNCT
easat-10838	477	1	independent	independent	ADJ
easat-10838	477	2	committees	committee	NOUN
easat-10838	477	3	appear	appear	VERB
easat-10838	477	4	to	to	PART
easat-10838	477	5	foster	foster	VERB
easat-10838	477	6	greater	great	ADJ
easat-10838	477	7	transparency	transparency	NOUN
easat-10838	477	8	in	in	ADP
easat-10838	477	9	financial	financial	ADJ
easat-10838	477	10	reporting	reporting	NOUN
easat-10838	477	11	,	,	PUNCT
easat-10838	477	12	reducing	reduce	VERB
easat-10838	477	13	information	information	NOUN
easat-10838	477	14	asymmetry	asymmetry	NOUN
easat-10838	477	15	between	between	ADP
easat-10838	477	16	management	management	NOUN
easat-10838	477	17	and	and	CCONJ
easat-10838	477	18	stakeholders	stakeholder	NOUN
easat-10838	477	19	.	.	PUNCT
easat-10838	478	1	the	the	DET
easat-10838	478	2	presence	presence	NOUN
easat-10838	478	3	of	of	ADP
easat-10838	478	4	independent	independent	ADJ
easat-10838	478	5	directors	director	NOUN
easat-10838	478	6	correlates	correlate	VERB
easat-10838	478	7	with	with	ADP
easat-10838	478	8	an	an	DET
easat-10838	478	9	increased	increase	VERB
easat-10838	478	10	likelihood	likelihood	NOUN
easat-10838	478	11	of	of	ADP
easat-10838	478	12	dividend	dividend	NOUN
easat-10838	478	13	distributions	distribution	NOUN
easat-10838	478	14	,	,	PUNCT
easat-10838	478	15	reinforcing	reinforce	VERB
easat-10838	478	16	the	the	DET
easat-10838	478	17	dividend	dividend	NOUN
easat-10838	478	18	outcome	outcome	NOUN
easat-10838	478	19	hypothesis	hypothesis	NOUN
easat-10838	478	20	that	that	SCONJ
easat-10838	478	21	strong	strong	ADJ
easat-10838	478	22	governance	governance	NOUN
easat-10838	478	23	mechanisms	mechanism	NOUN
easat-10838	478	24	empower	empower	VERB
easat-10838	478	25	minority	minority	NOUN
easat-10838	478	26	shareholders	shareholder	NOUN
easat-10838	478	27	to	to	PART
easat-10838	478	28	claim	claim	VERB
easat-10838	478	29	returns	return	NOUN
easat-10838	478	30	[	[	X
easat-10838	478	31	29	29	NUM
easat-10838	478	32	]	]	PUNCT
easat-10838	478	33	.	.	PUNCT
easat-10838	479	1	in	in	ADP
easat-10838	479	2	practical	practical	ADJ
easat-10838	479	3	terms	term	NOUN
easat-10838	479	4	,	,	PUNCT
easat-10838	479	5	companies	company	NOUN
easat-10838	479	6	must	must	AUX
easat-10838	479	7	prioritize	prioritize	VERB
easat-10838	479	8	audit	audit	NOUN
easat-10838	479	9	committee	committee	NOUN
easat-10838	479	10	autonomy	autonomy	NOUN
easat-10838	479	11	to	to	PART
easat-10838	479	12	strengthen	strengthen	VERB
easat-10838	479	13	investor	investor	NOUN
easat-10838	479	14	confidence	confidence	NOUN
easat-10838	479	15	.	.	PUNCT
easat-10838	480	1	audit	audit	NOUN
easat-10838	480	2	committees	committee	NOUN
easat-10838	480	3	that	that	PRON
easat-10838	480	4	operate	operate	VERB
easat-10838	480	5	independently	independently	ADV
easat-10838	480	6	are	be	AUX
easat-10838	480	7	better	well	ADV
easat-10838	480	8	equipped	equip	VERB
easat-10838	480	9	to	to	PART
easat-10838	480	10	supervise	supervise	VERB
easat-10838	480	11	financial	financial	ADJ
easat-10838	480	12	reporting	reporting	NOUN
easat-10838	480	13	and	and	CCONJ
easat-10838	480	14	challenge	challenge	NOUN
easat-10838	480	15	management	management	NOUN
easat-10838	480	16	decisions	decision	NOUN
easat-10838	480	17	that	that	PRON
easat-10838	480	18	may	may	AUX
easat-10838	480	19	dilute	dilute	VERB
easat-10838	480	20	shareholder	shareholder	NOUN
easat-10838	480	21	wealth	wealth	NOUN
easat-10838	480	22	.	.	PUNCT
easat-10838	481	1	the	the	DET
easat-10838	481	2	presence	presence	NOUN
easat-10838	481	3	of	of	ADP
easat-10838	481	4	financial	financial	ADJ
easat-10838	481	5	experts	expert	NOUN
easat-10838	481	6	further	far	ADV
easat-10838	481	7	improves	improve	VERB
easat-10838	481	8	this	this	DET
easat-10838	481	9	monitoring	monitoring	NOUN
easat-10838	481	10	function	function	NOUN
easat-10838	481	11	.	.	PUNCT
easat-10838	482	1	managers	manager	NOUN
easat-10838	482	2	and	and	CCONJ
easat-10838	482	3	boards	board	NOUN
easat-10838	482	4	should	should	AUX
easat-10838	482	5	ensure	ensure	VERB
easat-10838	482	6	that	that	SCONJ
easat-10838	482	7	audit	audit	NOUN
easat-10838	482	8	committees	committee	NOUN
easat-10838	482	9	remain	remain	VERB
easat-10838	482	10	free	free	ADJ
easat-10838	482	11	from	from	ADP
easat-10838	482	12	executive	executive	ADJ
easat-10838	482	13	influence	influence	NOUN
easat-10838	482	14	,	,	PUNCT
easat-10838	482	15	and	and	CCONJ
easat-10838	482	16	members	member	NOUN
easat-10838	482	17	should	should	AUX
easat-10838	482	18	possess	possess	VERB
easat-10838	482	19	the	the	DET
easat-10838	482	20	necessary	necessary	ADJ
easat-10838	482	21	skills	skill	NOUN
easat-10838	482	22	to	to	PART
easat-10838	482	23	evaluate	evaluate	VERB
easat-10838	482	24	financial	financial	ADJ
easat-10838	482	25	decisions	decision	NOUN
easat-10838	482	26	critically	critically	ADV
easat-10838	482	27	.	.	PUNCT
easat-10838	483	1	in	in	ADP
easat-10838	483	2	the	the	DET
easat-10838	483	3	literature	literature	NOUN
easat-10838	483	4	of	of	ADP
easat-10838	483	5	haji	haji	PROPN
easat-10838	483	6	[	[	X
easat-10838	483	7	51	51	NUM
easat-10838	483	8	]	]	PUNCT
easat-10838	483	9	and	and	CCONJ
easat-10838	483	10	hu	hu	PROPN
easat-10838	483	11	and	and	CCONJ
easat-10838	483	12	kumar	kumar	PROPN
easat-10838	484	1	[	[	X
easat-10838	484	2	38	38	NUM
easat-10838	484	3	]	]	PUNCT
easat-10838	484	4	advocated	advocate	VERB
easat-10838	484	5	that	that	SCONJ
easat-10838	484	6	establishing	establish	VERB
easat-10838	484	7	norms	norm	NOUN
easat-10838	484	8	for	for	ADP
easat-10838	484	9	committee	committee	NOUN
easat-10838	484	10	member	member	NOUN
easat-10838	484	11	selection	selection	NOUN
easat-10838	484	12	and	and	CCONJ
easat-10838	484	13	tenure	tenure	NOUN
easat-10838	484	14	may	may	AUX
easat-10838	484	15	further	far	ADV
easat-10838	484	16	institutionalize	institutionalize	VERB
easat-10838	484	17	independence	independence	NOUN
easat-10838	484	18	and	and	CCONJ
easat-10838	484	19	reduce	reduce	VERB
easat-10838	484	20	susceptibility	susceptibility	NOUN
easat-10838	484	21	to	to	ADP
easat-10838	484	22	management	management	NOUN
easat-10838	484	23	pressure	pressure	NOUN
easat-10838	484	24	..	..	PUNCT
easat-10838	485	1	the	the	DET
easat-10838	485	2	study	study	NOUN
easat-10838	485	3	further	further	ADJ
easat-10838	485	4	highlights	highlight	VERB
easat-10838	485	5	the	the	DET
easat-10838	485	6	role	role	NOUN
easat-10838	485	7	of	of	ADP
easat-10838	485	8	board	board	NOUN
easat-10838	485	9	structure	structure	NOUN
easat-10838	485	10	in	in	ADP
easat-10838	485	11	shaping	shape	VERB
easat-10838	485	12	dividend	dividend	NOUN
easat-10838	485	13	policy	policy	NOUN
easat-10838	485	14	.	.	PUNCT
easat-10838	486	1	larger	large	ADJ
easat-10838	486	2	boards	board	NOUN
easat-10838	486	3	tend	tend	VERB
easat-10838	486	4	to	to	PART
easat-10838	486	5	support	support	VERB
easat-10838	486	6	dividend	dividend	NOUN
easat-10838	486	7	payments	payment	NOUN
easat-10838	486	8	,	,	PUNCT
easat-10838	486	9	possibly	possibly	ADV
easat-10838	486	10	due	due	ADP
easat-10838	486	11	to	to	ADP
easat-10838	486	12	enhanced	enhance	VERB
easat-10838	486	13	oversight	oversight	NOUN
easat-10838	486	14	and	and	CCONJ
easat-10838	486	15	deliberative	deliberative	ADJ
easat-10838	486	16	decisionmaking	decisionmaking	NOUN
easat-10838	486	17	.	.	PUNCT
easat-10838	487	1	however	however	ADV
easat-10838	487	2	,	,	PUNCT
easat-10838	487	3	excessive	excessive	ADJ
easat-10838	487	4	board	board	NOUN
easat-10838	487	5	independence	independence	NOUN
easat-10838	487	6	,	,	PUNCT
easat-10838	487	7	without	without	ADP
easat-10838	487	8	contextual	contextual	ADJ
easat-10838	487	9	governance	governance	NOUN
easat-10838	487	10	mechanisms	mechanism	NOUN
easat-10838	487	11	,	,	PUNCT
easat-10838	487	12	may	may	AUX
easat-10838	487	13	produce	produce	VERB
easat-10838	487	14	risk	risk	NOUN
easat-10838	487	15	aversion	aversion	NOUN
easat-10838	487	16	and	and	CCONJ
easat-10838	487	17	reduce	reduce	VERB
easat-10838	487	18	payout	payout	ADJ
easat-10838	487	19	tendencies	tendency	NOUN
easat-10838	487	20	.	.	PUNCT
easat-10838	488	1	the	the	DET
easat-10838	488	2	nuanced	nuanced	ADJ
easat-10838	488	3	impact	impact	NOUN
easat-10838	488	4	of	of	ADP
easat-10838	488	5	board	board	NOUN
easat-10838	488	6	diversity	diversity	NOUN
easat-10838	488	7	is	be	AUX
easat-10838	488	8	also	also	ADV
easat-10838	488	9	acknowledged	acknowledge	VERB
easat-10838	488	10	.	.	PUNCT
easat-10838	489	1	while	while	SCONJ
easat-10838	489	2	female	female	ADJ
easat-10838	489	3	representation	representation	NOUN
easat-10838	489	4	is	be	AUX
easat-10838	489	5	positively	positively	ADV
easat-10838	489	6	linked	link	VERB
easat-10838	489	7	with	with	ADP
easat-10838	489	8	dividend	dividend	NOUN
easat-10838	489	9	payouts	payout	NOUN
easat-10838	489	10	,	,	PUNCT
easat-10838	489	11	this	this	PRON
easat-10838	489	12	must	must	AUX
easat-10838	489	13	be	be	AUX
easat-10838	489	14	interpreted	interpret	VERB
easat-10838	489	15	within	within	ADP
easat-10838	489	16	broader	broad	ADJ
easat-10838	489	17	governance	governance	NOUN
easat-10838	489	18	reforms	reform	NOUN
easat-10838	489	19	aimed	aim	VERB
easat-10838	489	20	at	at	ADP
easat-10838	489	21	improving	improve	VERB
easat-10838	489	22	board	board	NOUN
easat-10838	489	23	effectiveness	effectiveness	NOUN
easat-10838	489	24	,	,	PUNCT
easat-10838	489	25	not	not	PART
easat-10838	489	26	solely	solely	ADV
easat-10838	489	27	based	base	VERB
easat-10838	489	28	on	on	ADP
easat-10838	489	29	demographic	demographic	ADJ
easat-10838	489	30	metrics	metric	NOUN
easat-10838	489	31	[	[	X
easat-10838	489	32	42	42	NUM
easat-10838	489	33	]	]	PUNCT
easat-10838	489	34	.	.	PUNCT
easat-10838	490	1	ceo	ceo	NOUN
easat-10838	490	2	duality	duality	NOUN
easat-10838	490	3	negatively	negatively	ADV
easat-10838	490	4	influences	influence	VERB
easat-10838	490	5	dividend	dividend	NOUN
easat-10838	490	6	decisions	decision	NOUN
easat-10838	490	7	,	,	PUNCT
easat-10838	490	8	suggesting	suggest	VERB
easat-10838	490	9	that	that	SCONJ
easat-10838	490	10	the	the	DET
easat-10838	490	11	concentration	concentration	NOUN
easat-10838	490	12	of	of	ADP
easat-10838	490	13	power	power	NOUN
easat-10838	490	14	in	in	ADP
easat-10838	490	15	one	one	NUM
easat-10838	490	16	individual	individual	ADJ
easat-10838	490	17	undermines	undermine	NOUN
easat-10838	490	18	board	board	NOUN
easat-10838	490	19	independence	independence	NOUN
easat-10838	490	20	and	and	CCONJ
easat-10838	490	21	accountability	accountability	NOUN
easat-10838	490	22	.	.	PUNCT
easat-10838	491	1	this	this	DET
easat-10838	491	2	finding	finding	NOUN
easat-10838	491	3	aligns	align	VERB
easat-10838	491	4	with	with	ADP
easat-10838	491	5	agency	agency	NOUN
easat-10838	491	6	theory	theory	NOUN
easat-10838	491	7	,	,	PUNCT
easat-10838	491	8	emphasizing	emphasize	VERB
easat-10838	491	9	the	the	DET
easat-10838	491	10	need	need	NOUN
easat-10838	491	11	to	to	PART
easat-10838	491	12	separate	separate	VERB
easat-10838	491	13	oversight	oversight	NOUN
easat-10838	491	14	from	from	ADP
easat-10838	491	15	execution	execution	NOUN
easat-10838	491	16	.	.	PUNCT
easat-10838	492	1	firms	firm	NOUN
easat-10838	492	2	should	should	AUX
easat-10838	492	3	reassess	reassess	VERB
easat-10838	492	4	board	board	NOUN
easat-10838	492	5	leadership	leadership	NOUN
easat-10838	492	6	structures	structure	NOUN
easat-10838	492	7	and	and	CCONJ
easat-10838	492	8	consider	consider	VERB
easat-10838	492	9	independent	independent	ADJ
easat-10838	492	10	chairpersons	chairperson	NOUN
easat-10838	492	11	to	to	PART
easat-10838	492	12	enhance	enhance	VERB
easat-10838	492	13	board	board	NOUN
easat-10838	492	14	functionality	functionality	NOUN
easat-10838	492	15	and	and	CCONJ
easat-10838	492	16	safeguard	safeguard	VERB
easat-10838	492	17	payout	payout	ADJ
easat-10838	492	18	policies	policy	NOUN
easat-10838	492	19	.	.	PUNCT
easat-10838	493	1	institutional	institutional	ADJ
easat-10838	493	2	ownership	ownership	NOUN
easat-10838	493	3	exerts	exert	VERB
easat-10838	493	4	varying	vary	VERB
easat-10838	493	5	effects	effect	NOUN
easat-10838	493	6	on	on	ADP
easat-10838	493	7	dividends	dividend	NOUN
easat-10838	493	8	.	.	PUNCT
easat-10838	494	1	while	while	SCONJ
easat-10838	494	2	family	family	NOUN
easat-10838	494	3	and	and	CCONJ
easat-10838	494	4	foreign	foreign	ADJ
easat-10838	494	5	investors	investor	NOUN
easat-10838	494	6	favor	favor	VERB
easat-10838	494	7	higher	high	ADJ
easat-10838	494	8	payouts	payout	NOUN
easat-10838	494	9	,	,	PUNCT
easat-10838	494	10	domestic	domestic	ADJ
easat-10838	494	11	institutional	institutional	ADJ
easat-10838	494	12	investors	investor	NOUN
easat-10838	494	13	exhibit	exhibit	VERB
easat-10838	494	14	a	a	DET
easat-10838	494	15	more	more	ADV
easat-10838	494	16	conservative	conservative	ADJ
easat-10838	494	17	stance	stance	NOUN
easat-10838	494	18	.	.	PUNCT
easat-10838	495	1	these	these	DET
easat-10838	495	2	differences	difference	NOUN
easat-10838	495	3	may	may	AUX
easat-10838	495	4	stem	stem	VERB
easat-10838	495	5	from	from	ADP
easat-10838	495	6	contrasting	contrast	VERB
easat-10838	495	7	investment	investment	NOUN
easat-10838	495	8	horizons	horizon	NOUN
easat-10838	495	9	,	,	PUNCT
easat-10838	495	10	liquidity	liquidity	NOUN
easat-10838	495	11	preferences	preference	NOUN
easat-10838	495	12	,	,	PUNCT
easat-10838	495	13	and	and	CCONJ
easat-10838	495	14	governance	governance	NOUN
easat-10838	495	15	expectations	expectation	NOUN
easat-10838	495	16	.	.	PUNCT
easat-10838	496	1	managers	manager	NOUN
easat-10838	496	2	must	must	AUX
easat-10838	496	3	recognize	recognize	VERB
easat-10838	496	4	these	these	DET
easat-10838	496	5	investor	investor	NOUN
easat-10838	496	6	profiles	profile	NOUN
easat-10838	496	7	when	when	SCONJ
easat-10838	496	8	formulating	formulate	VERB
easat-10838	496	9	dividend	dividend	NOUN
easat-10838	496	10	strategies	strategy	NOUN
easat-10838	496	11	and	and	CCONJ
easat-10838	496	12	engage	engage	VERB
easat-10838	496	13	accordingly	accordingly	ADV
easat-10838	496	14	to	to	PART
easat-10838	496	15	maintain	maintain	VERB
easat-10838	496	16	alignment	alignment	NOUN
easat-10838	496	17	and	and	CCONJ
easat-10838	496	18	trust	trust	NOUN
easat-10838	496	19	.	.	PUNCT
easat-10838	497	1	for	for	ADP
easat-10838	497	2	practitioners	practitioner	NOUN
easat-10838	497	3	,	,	PUNCT
easat-10838	497	4	the	the	DET
easat-10838	497	5	evidence	evidence	NOUN
easat-10838	497	6	affirms	affirm	VERB
easat-10838	497	7	that	that	SCONJ
easat-10838	497	8	governance	governance	NOUN
easat-10838	497	9	variables	variable	NOUN
easat-10838	497	10	are	be	AUX
easat-10838	497	11	not	not	PART
easat-10838	497	12	passive	passive	ADJ
easat-10838	497	13	disclosures	disclosure	NOUN
easat-10838	497	14	but	but	CCONJ
easat-10838	497	15	active	active	ADJ
easat-10838	497	16	instruments	instrument	NOUN
easat-10838	497	17	that	that	PRON
easat-10838	497	18	shape	shape	VERB
easat-10838	497	19	financial	financial	ADJ
easat-10838	497	20	outcomes	outcome	NOUN
easat-10838	497	21	.	.	PUNCT
easat-10838	498	1	regulatory	regulatory	ADJ
easat-10838	498	2	bodies	body	NOUN
easat-10838	498	3	and	and	CCONJ
easat-10838	498	4	board	board	NOUN
easat-10838	498	5	nomination	nomination	NOUN
easat-10838	498	6	committees	committee	NOUN
easat-10838	498	7	must	must	AUX
easat-10838	498	8	design	design	VERB
easat-10838	498	9	systems	system	NOUN
easat-10838	498	10	that	that	PRON
easat-10838	498	11	reinforce	reinforce	VERB
easat-10838	498	12	accountability	accountability	NOUN
easat-10838	498	13	through	through	ADP
easat-10838	498	14	compensation	compensation	NOUN
easat-10838	498	15	and	and	CCONJ
easat-10838	498	16	independent	independent	ADJ
easat-10838	498	17	oversight	oversight	NOUN
easat-10838	498	18	.	.	PUNCT
easat-10838	499	1	strengthening	strengthen	VERB
easat-10838	499	2	these	these	DET
easat-10838	499	3	governance	governance	NOUN
easat-10838	499	4	levers	lever	NOUN
easat-10838	499	5	not	not	PART
easat-10838	499	6	only	only	ADV
easat-10838	499	7	improves	improve	VERB
easat-10838	499	8	transparency	transparency	NOUN
easat-10838	499	9	but	but	CCONJ
easat-10838	499	10	also	also	ADV
easat-10838	499	11	positions	position	VERB
easat-10838	499	12	firms	firm	NOUN
easat-10838	499	13	to	to	PART
easat-10838	499	14	meet	meet	VERB
easat-10838	499	15	evolving	evolving	NOUN
easat-10838	499	16	expectations	expectation	NOUN
easat-10838	499	17	from	from	ADP
easat-10838	499	18	global	global	ADJ
easat-10838	499	19	capital	capital	NOUN
easat-10838	499	20	markets	market	NOUN
easat-10838	499	21	.	.	PUNCT
easat-10838	500	1	the	the	DET
easat-10838	500	2	implications	implication	NOUN
easat-10838	500	3	extend	extend	VERB
easat-10838	500	4	beyond	beyond	ADP
easat-10838	500	5	compliance	compliance	NOUN
easat-10838	500	6	.	.	PUNCT
easat-10838	501	1	firms	firm	NOUN
easat-10838	501	2	that	that	PRON
easat-10838	501	3	embed	embed	VERB
easat-10838	501	4	governance	governance	NOUN
easat-10838	501	5	into	into	ADP
easat-10838	501	6	operational	operational	ADJ
easat-10838	501	7	decisions	decision	NOUN
easat-10838	501	8	create	create	VERB
easat-10838	501	9	enduring	endure	VERB
easat-10838	501	10	value	value	NOUN
easat-10838	501	11	and	and	CCONJ
easat-10838	501	12	reduce	reduce	VERB
easat-10838	501	13	risks	risk	NOUN
easat-10838	501	14	associated	associate	VERB
easat-10838	501	15	with	with	ADP
easat-10838	501	16	earnings	earning	NOUN
easat-10838	501	17	management	management	NOUN
easat-10838	501	18	or	or	CCONJ
easat-10838	501	19	opportunistic	opportunistic	ADJ
easat-10838	501	20	reinvestment	reinvestment	NOUN
easat-10838	501	21	.	.	PUNCT
easat-10838	502	1	as	as	SCONJ
easat-10838	502	2	corporate	corporate	ADJ
easat-10838	502	3	environments	environment	NOUN
easat-10838	502	4	grow	grow	VERB
easat-10838	502	5	more	more	ADV
easat-10838	502	6	complex	complex	ADJ
easat-10838	502	7	and	and	CCONJ
easat-10838	502	8	investor	investor	NOUN
easat-10838	502	9	scrutiny	scrutiny	NOUN
easat-10838	502	10	intensifies	intensifie	NOUN
easat-10838	502	11	,	,	PUNCT
easat-10838	502	12	243	243	NUM
easat-10838	502	13	edelweiss	edelweiss	PROPN
easat-10838	502	14	applied	apply	VERB
easat-10838	502	15	science	science	NOUN
easat-10838	502	16	and	and	CCONJ
easat-10838	502	17	technology	technology	NOUN
easat-10838	502	18	issn	issn	PROPN
easat-10838	502	19	:	:	PUNCT
easat-10838	502	20	2576	2576	NUM
easat-10838	502	21	-	-	SYM
easat-10838	502	22	8484	8484	NUM
easat-10838	502	23	vol	vol	NOUN
easat-10838	502	24	.	.	PROPN
easat-10838	503	1	9	9	NUM
easat-10838	503	2	,	,	PUNCT
easat-10838	503	3	no	no	INTJ
easat-10838	503	4	.	.	NOUN
easat-10838	503	5	11	11	NUM
easat-10838	503	6	:	:	PUNCT
easat-10838	503	7	225	225	NUM
easat-10838	503	8	-	-	SYM
easat-10838	503	9	248	248	NUM
easat-10838	503	10	,	,	PUNCT
easat-10838	503	11	2025	2025	NUM
easat-10838	503	12	doi	doi	NOUN
easat-10838	503	13	:	:	PUNCT
easat-10838	503	14	10.55214/2576	10.55214/2576	NUM
easat-10838	503	15	-	-	PUNCT
easat-10838	503	16	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	503	17	©	©	PROPN
easat-10838	503	18	2025	2025	NUM
easat-10838	503	19	by	by	ADP
easat-10838	503	20	the	the	DET
easat-10838	503	21	authors	author	NOUN
easat-10838	503	22	;	;	PUNCT
easat-10838	503	23	licensee	licensee	PROPN
easat-10838	503	24	learning	learning	PROPN
easat-10838	503	25	gate	gate	NOUN
easat-10838	503	26	governance	governance	NOUN
easat-10838	503	27	must	must	AUX
easat-10838	503	28	evolve	evolve	VERB
easat-10838	503	29	from	from	ADP
easat-10838	503	30	symbolic	symbolic	ADJ
easat-10838	503	31	presence	presence	NOUN
easat-10838	503	32	to	to	ADP
easat-10838	503	33	substantive	substantive	ADJ
easat-10838	503	34	function	function	NOUN
easat-10838	503	35	.	.	PUNCT
easat-10838	504	1	this	this	DET
easat-10838	504	2	research	research	NOUN
easat-10838	504	3	informs	inform	VERB
easat-10838	504	4	policy	policy	NOUN
easat-10838	504	5	by	by	ADP
easat-10838	504	6	demonstrating	demonstrate	VERB
easat-10838	504	7	how	how	SCONJ
easat-10838	504	8	well	well	ADV
easat-10838	504	9	-	-	PUNCT
easat-10838	504	10	structured	structure	VERB
easat-10838	504	11	incentives	incentive	NOUN
easat-10838	504	12	and	and	CCONJ
easat-10838	504	13	independent	independent	ADJ
easat-10838	504	14	oversight	oversight	NOUN
easat-10838	504	15	lead	lead	VERB
easat-10838	504	16	to	to	ADP
easat-10838	504	17	more	more	ADV
easat-10838	504	18	disciplined	discipline	VERB
easat-10838	504	19	financial	financial	ADJ
easat-10838	504	20	management	management	NOUN
easat-10838	504	21	.	.	PUNCT
easat-10838	505	1	regulators	regulator	NOUN
easat-10838	505	2	may	may	AUX
easat-10838	505	3	consider	consider	VERB
easat-10838	505	4	tightening	tighten	VERB
easat-10838	505	5	guidelines	guideline	NOUN
easat-10838	505	6	around	around	ADP
easat-10838	505	7	board	board	NOUN
easat-10838	505	8	compensation	compensation	NOUN
easat-10838	505	9	disclosures	disclosure	NOUN
easat-10838	505	10	and	and	CCONJ
easat-10838	505	11	audit	audit	NOUN
easat-10838	505	12	committee	committee	NOUN
easat-10838	505	13	composition	composition	NOUN
easat-10838	505	14	to	to	PART
easat-10838	505	15	institutionalize	institutionalize	VERB
easat-10838	505	16	best	good	ADJ
easat-10838	505	17	practices	practice	NOUN
easat-10838	505	18	across	across	ADP
easat-10838	505	19	the	the	DET
easat-10838	505	20	industry	industry	NOUN
easat-10838	505	21	.	.	PUNCT
easat-10838	506	1	6	6	X
easat-10838	506	2	.	.	X
easat-10838	506	3	conclusion	conclusion	NOUN
easat-10838	506	4	,	,	PUNCT
easat-10838	506	5	policy	policy	NOUN
easat-10838	506	6	suggestion	suggestion	NOUN
easat-10838	506	7	and	and	CCONJ
easat-10838	506	8	future	future	ADJ
easat-10838	506	9	research	research	NOUN
easat-10838	506	10	direction	direction	NOUN
easat-10838	506	11	6.1	6.1	NUM
easat-10838	506	12	.	.	PUNCT
easat-10838	507	1	conclusion	conclusion	NOUN
easat-10838	507	2	the	the	DET
easat-10838	507	3	study	study	NOUN
easat-10838	507	4	investigates	investigate	VERB
easat-10838	507	5	the	the	DET
easat-10838	507	6	effect	effect	NOUN
easat-10838	507	7	of	of	ADP
easat-10838	507	8	board	board	NOUN
easat-10838	507	9	compensation	compensation	NOUN
easat-10838	507	10	and	and	CCONJ
easat-10838	507	11	the	the	DET
easat-10838	507	12	role	role	NOUN
easat-10838	507	13	of	of	ADP
easat-10838	507	14	independence	independence	NOUN
easat-10838	507	15	in	in	ADP
easat-10838	507	16	the	the	DET
easat-10838	507	17	audit	audit	NOUN
easat-10838	507	18	committee	committee	NOUN
easat-10838	507	19	on	on	ADP
easat-10838	507	20	dividend	dividend	NOUN
easat-10838	507	21	policy	policy	NOUN
easat-10838	507	22	.	.	PUNCT
easat-10838	508	1	the	the	DET
easat-10838	508	2	extant	extant	ADJ
easat-10838	508	3	literature	literature	NOUN
easat-10838	508	4	mainly	mainly	ADV
easat-10838	508	5	focused	focus	VERB
easat-10838	508	6	on	on	ADP
easat-10838	508	7	firm	firm	ADJ
easat-10838	508	8	characteristics	characteristic	NOUN
easat-10838	508	9	and	and	CCONJ
easat-10838	508	10	board	board	NOUN
easat-10838	508	11	characteristics	characteristic	NOUN
easat-10838	508	12	that	that	PRON
easat-10838	508	13	affect	affect	VERB
easat-10838	508	14	the	the	DET
easat-10838	508	15	dividend	dividend	NOUN
easat-10838	508	16	decision	decision	NOUN
easat-10838	508	17	.	.	PUNCT
easat-10838	509	1	the	the	DET
easat-10838	509	2	relationship	relationship	NOUN
easat-10838	509	3	between	between	ADP
easat-10838	509	4	board	board	NOUN
easat-10838	509	5	compensation	compensation	NOUN
easat-10838	509	6	and	and	CCONJ
easat-10838	509	7	dividend	dividend	NOUN
easat-10838	509	8	payment	payment	NOUN
easat-10838	509	9	decision	decision	NOUN
easat-10838	509	10	has	have	AUX
easat-10838	509	11	not	not	PART
easat-10838	509	12	been	be	AUX
easat-10838	509	13	studied	study	VERB
easat-10838	509	14	so	so	ADV
easat-10838	509	15	far	far	ADV
easat-10838	509	16	in	in	ADP
easat-10838	509	17	the	the	DET
easat-10838	509	18	context	context	NOUN
easat-10838	509	19	of	of	ADP
easat-10838	509	20	emerging	emerge	VERB
easat-10838	509	21	markets	market	NOUN
easat-10838	509	22	like	like	ADP
easat-10838	509	23	india	india	PROPN
easat-10838	509	24	.	.	PUNCT
easat-10838	510	1	the	the	DET
easat-10838	510	2	study	study	NOUN
easat-10838	510	3	provides	provide	VERB
easat-10838	510	4	new	new	ADJ
easat-10838	510	5	insights	insight	NOUN
easat-10838	510	6	into	into	ADP
easat-10838	510	7	an	an	DET
easat-10838	510	8	aspect	aspect	NOUN
easat-10838	510	9	of	of	ADP
easat-10838	510	10	compensation	compensation	NOUN
easat-10838	510	11	that	that	PRON
easat-10838	510	12	has	have	AUX
easat-10838	510	13	been	be	AUX
easat-10838	510	14	largely	largely	ADV
easat-10838	510	15	neglected	neglect	VERB
easat-10838	510	16	in	in	ADP
easat-10838	510	17	the	the	DET
easat-10838	510	18	literature	literature	NOUN
easat-10838	510	19	.	.	PUNCT
easat-10838	511	1	compensation	compensation	NOUN
easat-10838	511	2	and	and	CCONJ
easat-10838	511	3	incentives	incentive	NOUN
easat-10838	511	4	may	may	AUX
easat-10838	511	5	exaggerate	exaggerate	VERB
easat-10838	511	6	management	management	NOUN
easat-10838	511	7	's	's	PART
easat-10838	511	8	desire	desire	NOUN
easat-10838	511	9	to	to	PART
easat-10838	511	10	meet	meet	VERB
easat-10838	511	11	earnings	earning	NOUN
easat-10838	511	12	targets	target	NOUN
easat-10838	511	13	,	,	PUNCT
easat-10838	511	14	which	which	PRON
easat-10838	511	15	results	result	VERB
easat-10838	511	16	in	in	ADP
easat-10838	511	17	an	an	DET
easat-10838	511	18	increase	increase	NOUN
easat-10838	511	19	in	in	ADP
easat-10838	511	20	dividend	dividend	NOUN
easat-10838	511	21	payout	payout	NOUN
easat-10838	511	22	.	.	PUNCT
easat-10838	512	1	it	it	PRON
easat-10838	512	2	can	can	AUX
easat-10838	512	3	also	also	ADV
easat-10838	512	4	be	be	AUX
easat-10838	512	5	concluded	conclude	VERB
easat-10838	512	6	that	that	SCONJ
easat-10838	512	7	board	board	NOUN
easat-10838	512	8	compensation	compensation	NOUN
easat-10838	512	9	should	should	AUX
easat-10838	512	10	be	be	AUX
easat-10838	512	11	designed	design	VERB
easat-10838	512	12	effectively	effectively	ADV
easat-10838	512	13	so	so	SCONJ
easat-10838	512	14	that	that	SCONJ
easat-10838	512	15	managers	manager	NOUN
easat-10838	512	16	are	be	AUX
easat-10838	512	17	less	less	ADV
easat-10838	512	18	prone	prone	ADJ
easat-10838	512	19	to	to	ADP
easat-10838	512	20	expropriating	expropriate	VERB
easat-10838	512	21	minority	minority	NOUN
easat-10838	512	22	shareholders	shareholder	NOUN
easat-10838	512	23	.	.	PUNCT
easat-10838	513	1	this	this	DET
easat-10838	513	2	study	study	NOUN
easat-10838	513	3	also	also	ADV
easat-10838	513	4	suggests	suggest	VERB
easat-10838	513	5	that	that	SCONJ
easat-10838	513	6	higher	high	ADJ
easat-10838	513	7	compensation	compensation	NOUN
easat-10838	513	8	could	could	AUX
easat-10838	513	9	force	force	VERB
easat-10838	513	10	executives	executive	NOUN
easat-10838	513	11	to	to	PART
easat-10838	513	12	pay	pay	VERB
easat-10838	513	13	more	more	ADJ
easat-10838	513	14	dividends	dividend	NOUN
easat-10838	513	15	if	if	SCONJ
easat-10838	513	16	companies	company	NOUN
easat-10838	513	17	do	do	AUX
easat-10838	513	18	not	not	PART
easat-10838	513	19	have	have	VERB
easat-10838	513	20	positive	positive	ADJ
easat-10838	513	21	opportunities	opportunity	NOUN
easat-10838	513	22	.	.	PUNCT
easat-10838	514	1	therefore	therefore	ADV
easat-10838	514	2	,	,	PUNCT
easat-10838	514	3	dividend	dividend	NOUN
easat-10838	514	4	payments	payment	NOUN
easat-10838	514	5	can	can	AUX
easat-10838	514	6	serve	serve	VERB
easat-10838	514	7	as	as	ADP
easat-10838	514	8	an	an	DET
easat-10838	514	9	alternative	alternative	ADJ
easat-10838	514	10	means	mean	NOUN
easat-10838	514	11	of	of	ADP
easat-10838	514	12	mitigating	mitigate	VERB
easat-10838	514	13	agency	agency	NOUN
easat-10838	514	14	conflicts	conflict	NOUN
easat-10838	514	15	in	in	ADP
easat-10838	514	16	companies	company	NOUN
easat-10838	514	17	with	with	ADP
easat-10838	514	18	higher	high	ADJ
easat-10838	514	19	remuneration	remuneration	NOUN
easat-10838	514	20	.	.	PUNCT
easat-10838	515	1	results	result	NOUN
easat-10838	515	2	also	also	ADV
easat-10838	515	3	support	support	VERB
easat-10838	515	4	the	the	DET
easat-10838	515	5	view	view	NOUN
easat-10838	515	6	that	that	SCONJ
easat-10838	515	7	when	when	SCONJ
easat-10838	515	8	the	the	DET
easat-10838	515	9	audit	audit	NOUN
easat-10838	515	10	committee	committee	NOUN
easat-10838	515	11	works	work	VERB
easat-10838	515	12	independently	independently	ADV
easat-10838	515	13	,	,	PUNCT
easat-10838	515	14	it	it	PRON
easat-10838	515	15	can	can	AUX
easat-10838	515	16	review	review	VERB
easat-10838	515	17	financial	financial	ADJ
easat-10838	515	18	reporting	reporting	NOUN
easat-10838	515	19	and	and	CCONJ
easat-10838	515	20	oversee	oversee	VERB
easat-10838	515	21	management	management	NOUN
easat-10838	515	22	's	's	PART
easat-10838	515	23	activities	activity	NOUN
easat-10838	515	24	effectively	effectively	ADV
easat-10838	515	25	.	.	PUNCT
easat-10838	516	1	the	the	DET
easat-10838	516	2	study	study	NOUN
easat-10838	516	3	concludes	conclude	VERB
easat-10838	516	4	that	that	SCONJ
easat-10838	516	5	higher	high	ADJ
easat-10838	516	6	levels	level	NOUN
easat-10838	516	7	of	of	ADP
easat-10838	516	8	independence	independence	NOUN
easat-10838	516	9	and	and	CCONJ
easat-10838	516	10	expertise	expertise	NOUN
easat-10838	516	11	on	on	ADP
easat-10838	516	12	the	the	DET
easat-10838	516	13	board	board	NOUN
easat-10838	516	14	and	and	CCONJ
easat-10838	516	15	audit	audit	NOUN
easat-10838	516	16	committees	committee	NOUN
easat-10838	516	17	increase	increase	VERB
easat-10838	516	18	firm	firm	ADJ
easat-10838	516	19	value	value	NOUN
easat-10838	516	20	[	[	X
easat-10838	516	21	96	96	NUM
easat-10838	516	22	]	]	PUNCT
easat-10838	516	23	.	.	PUNCT
easat-10838	517	1	the	the	DET
easat-10838	517	2	performance	performance	NOUN
easat-10838	517	3	of	of	ADP
easat-10838	517	4	a	a	DET
easat-10838	517	5	firm	firm	NOUN
easat-10838	517	6	leads	lead	VERB
easat-10838	517	7	to	to	ADP
easat-10838	517	8	higher	high	ADJ
easat-10838	517	9	dividends	dividend	NOUN
easat-10838	517	10	if	if	SCONJ
easat-10838	517	11	there	there	PRON
easat-10838	517	12	are	be	VERB
easat-10838	517	13	no	no	DET
easat-10838	517	14	positive	positive	ADJ
easat-10838	517	15	npv	npv	NOUN
easat-10838	517	16	investments	investment	NOUN
easat-10838	517	17	.	.	PUNCT
easat-10838	518	1	better	well	ADJ
easat-10838	518	2	governance	governance	NOUN
easat-10838	518	3	leads	lead	VERB
easat-10838	518	4	to	to	ADP
easat-10838	518	5	more	more	ADJ
easat-10838	518	6	payouts	payout	NOUN
easat-10838	518	7	,	,	PUNCT
easat-10838	518	8	which	which	PRON
easat-10838	518	9	support	support	VERB
easat-10838	518	10	the	the	DET
easat-10838	518	11	outcome	outcome	NOUN
easat-10838	518	12	of	of	ADP
easat-10838	518	13	[	[	X
easat-10838	518	14	94	94	NUM
easat-10838	518	15	,	,	PUNCT
easat-10838	518	16	97	97	NUM
easat-10838	518	17	,	,	PUNCT
easat-10838	518	18	98	98	NUM
easat-10838	518	19	]	]	PUNCT
easat-10838	518	20	.	.	PUNCT
easat-10838	519	1	6.2	6.2	NUM
easat-10838	519	2	.	.	PUNCT
easat-10838	520	1	policy	policy	NOUN
easat-10838	520	2	implications	implication	NOUN
easat-10838	520	3	this	this	DET
easat-10838	520	4	study	study	NOUN
easat-10838	520	5	has	have	VERB
easat-10838	520	6	important	important	ADJ
easat-10838	520	7	implications	implication	NOUN
easat-10838	520	8	for	for	ADP
easat-10838	520	9	regulations	regulation	NOUN
easat-10838	520	10	and	and	CCONJ
easat-10838	520	11	public	public	ADJ
easat-10838	520	12	policy	policy	NOUN
easat-10838	520	13	.	.	PUNCT
easat-10838	521	1	the	the	DET
easat-10838	521	2	results	result	NOUN
easat-10838	521	3	support	support	VERB
easat-10838	521	4	the	the	DET
easat-10838	521	5	fact	fact	NOUN
easat-10838	521	6	that	that	SCONJ
easat-10838	521	7	boards	board	NOUN
easat-10838	521	8	are	be	AUX
easat-10838	521	9	more	more	ADV
easat-10838	521	10	powerful	powerful	ADJ
easat-10838	521	11	and	and	CCONJ
easat-10838	521	12	influential	influential	ADJ
easat-10838	521	13	in	in	ADP
easat-10838	521	14	corporate	corporate	ADJ
easat-10838	521	15	decision	decision	NOUN
easat-10838	521	16	-	-	PUNCT
easat-10838	521	17	making	making	NOUN
easat-10838	521	18	.	.	PUNCT
easat-10838	522	1	basically	basically	ADV
easat-10838	522	2	,	,	PUNCT
easat-10838	522	3	this	this	DET
easat-10838	522	4	study	study	NOUN
easat-10838	522	5	recommends	recommend	VERB
easat-10838	522	6	that	that	SCONJ
easat-10838	522	7	there	there	PRON
easat-10838	522	8	should	should	AUX
easat-10838	522	9	be	be	AUX
easat-10838	522	10	an	an	DET
easat-10838	522	11	emphasis	emphasis	NOUN
easat-10838	522	12	on	on	ADP
easat-10838	522	13	compensation	compensation	NOUN
easat-10838	522	14	policies	policy	NOUN
easat-10838	522	15	and	and	CCONJ
easat-10838	522	16	corporate	corporate	ADJ
easat-10838	522	17	governance	governance	NOUN
easat-10838	522	18	mechanisms	mechanism	NOUN
easat-10838	522	19	to	to	PART
easat-10838	522	20	reduce	reduce	VERB
easat-10838	522	21	agency	agency	NOUN
easat-10838	522	22	conflicts	conflict	NOUN
easat-10838	522	23	between	between	ADP
easat-10838	522	24	executives	executive	NOUN
easat-10838	522	25	and	and	CCONJ
easat-10838	522	26	shareholders	shareholder	NOUN
easat-10838	522	27	and	and	CCONJ
easat-10838	522	28	limit	limit	VERB
easat-10838	522	29	executives	executive	NOUN
easat-10838	522	30	'	'	PART
easat-10838	522	31	opportunistic	opportunistic	ADJ
easat-10838	522	32	activities	activity	NOUN
easat-10838	522	33	in	in	ADP
easat-10838	522	34	deciding	decide	VERB
easat-10838	522	35	dividend	dividend	NOUN
easat-10838	522	36	policy	policy	NOUN
easat-10838	522	37	.	.	PUNCT
easat-10838	523	1	the	the	DET
easat-10838	523	2	rising	rise	VERB
easat-10838	523	3	demand	demand	NOUN
easat-10838	523	4	for	for	ADP
easat-10838	523	5	talented	talented	ADJ
easat-10838	523	6	non	non	NOUN
easat-10838	523	7	-	-	NOUN
easat-10838	523	8	executives	executive	NOUN
easat-10838	523	9	,	,	PUNCT
easat-10838	523	10	who	who	PRON
easat-10838	523	11	often	often	ADV
easat-10838	523	12	work	work	VERB
easat-10838	523	13	in	in	ADP
easat-10838	523	14	a	a	DET
easat-10838	523	15	volatile	volatile	ADJ
easat-10838	523	16	and	and	CCONJ
easat-10838	523	17	competitive	competitive	ADJ
easat-10838	523	18	environment	environment	NOUN
easat-10838	523	19	,	,	PUNCT
easat-10838	523	20	justifies	justify	VERB
easat-10838	523	21	the	the	DET
easat-10838	523	22	high	high	ADJ
easat-10838	523	23	packages	package	NOUN
easat-10838	523	24	and	and	CCONJ
easat-10838	523	25	payments	payment	NOUN
easat-10838	523	26	.	.	PUNCT
easat-10838	524	1	the	the	DET
easat-10838	524	2	supply	supply	NOUN
easat-10838	524	3	of	of	ADP
easat-10838	524	4	talented	talented	ADJ
easat-10838	524	5	executive	executive	NOUN
easat-10838	524	6	and	and	CCONJ
easat-10838	524	7	non	non	ADJ
easat-10838	524	8	-	-	ADJ
easat-10838	524	9	executive	executive	ADJ
easat-10838	524	10	directors	director	NOUN
easat-10838	524	11	,	,	PUNCT
easat-10838	524	12	who	who	PRON
easat-10838	524	13	can	can	AUX
easat-10838	524	14	work	work	VERB
easat-10838	524	15	in	in	ADP
easat-10838	524	16	such	such	DET
easat-10838	524	17	a	a	DET
easat-10838	524	18	competitive	competitive	ADJ
easat-10838	524	19	environment	environment	NOUN
easat-10838	524	20	,	,	PUNCT
easat-10838	524	21	is	be	AUX
easat-10838	524	22	lower	low	ADJ
easat-10838	524	23	than	than	ADP
easat-10838	524	24	their	their	PRON
easat-10838	524	25	demand	demand	NOUN
easat-10838	524	26	[	[	X
easat-10838	524	27	71	71	NUM
easat-10838	524	28	,	,	PUNCT
easat-10838	524	29	99	99	NUM
easat-10838	524	30	]	]	PUNCT
easat-10838	524	31	.	.	PUNCT
easat-10838	525	1	thus	thus	ADV
easat-10838	525	2	,	,	PUNCT
easat-10838	525	3	there	there	PRON
easat-10838	525	4	is	be	VERB
easat-10838	525	5	a	a	DET
easat-10838	525	6	need	need	NOUN
easat-10838	525	7	to	to	PART
easat-10838	525	8	review	review	VERB
easat-10838	525	9	the	the	DET
easat-10838	525	10	salary	salary	NOUN
easat-10838	525	11	packages	package	NOUN
easat-10838	525	12	of	of	ADP
easat-10838	525	13	non	non	ADJ
easat-10838	525	14	-	-	ADJ
easat-10838	525	15	executive	executive	ADJ
easat-10838	525	16	and	and	CCONJ
easat-10838	525	17	outside	outside	ADJ
easat-10838	525	18	directors	director	NOUN
easat-10838	525	19	for	for	ADP
easat-10838	525	20	attracting	attract	VERB
easat-10838	525	21	and	and	CCONJ
easat-10838	525	22	retaining	retain	VERB
easat-10838	525	23	talent	talent	NOUN
easat-10838	525	24	for	for	ADP
easat-10838	525	25	strategic	strategic	ADJ
easat-10838	525	26	dividend	dividend	NOUN
easat-10838	525	27	decisions	decision	NOUN
easat-10838	525	28	.	.	PUNCT
easat-10838	526	1	therefore	therefore	ADV
easat-10838	526	2	,	,	PUNCT
easat-10838	526	3	authorities	authority	NOUN
easat-10838	526	4	should	should	AUX
easat-10838	526	5	focus	focus	VERB
easat-10838	526	6	on	on	ADP
easat-10838	526	7	the	the	DET
easat-10838	526	8	effective	effective	ADJ
easat-10838	526	9	remuneration	remuneration	NOUN
easat-10838	526	10	structure	structure	NOUN
easat-10838	526	11	to	to	PART
easat-10838	526	12	attract	attract	VERB
easat-10838	526	13	competitive	competitive	ADJ
easat-10838	526	14	outside	outside	ADJ
easat-10838	526	15	directors	director	NOUN
easat-10838	526	16	.	.	PUNCT
easat-10838	527	1	this	this	PRON
easat-10838	527	2	will	will	AUX
easat-10838	527	3	not	not	PART
easat-10838	527	4	only	only	ADV
easat-10838	527	5	protect	protect	VERB
easat-10838	527	6	the	the	DET
easat-10838	527	7	minority	minority	NOUN
easat-10838	527	8	shareholders	shareholder	NOUN
easat-10838	527	9	from	from	ADP
easat-10838	527	10	wealth	wealth	NOUN
easat-10838	527	11	expropriation	expropriation	NOUN
easat-10838	527	12	but	but	CCONJ
easat-10838	527	13	also	also	ADV
easat-10838	527	14	increase	increase	VERB
easat-10838	527	15	the	the	DET
easat-10838	527	16	confidence	confidence	NOUN
easat-10838	527	17	of	of	ADP
easat-10838	527	18	potential	potential	ADJ
easat-10838	527	19	investors	investor	NOUN
easat-10838	527	20	,	,	PUNCT
easat-10838	527	21	aiding	aid	VERB
easat-10838	527	22	firms	firm	NOUN
easat-10838	527	23	in	in	ADP
easat-10838	527	24	raising	raise	VERB
easat-10838	527	25	funds	fund	NOUN
easat-10838	527	26	both	both	CCONJ
easat-10838	527	27	from	from	ADP
easat-10838	527	28	the	the	DET
easat-10838	527	29	international	international	ADJ
easat-10838	527	30	and	and	CCONJ
easat-10838	527	31	indian	indian	ADJ
easat-10838	527	32	capital	capital	NOUN
easat-10838	527	33	markets	market	NOUN
easat-10838	527	34	.	.	PUNCT
easat-10838	528	1	6.3	6.3	NUM
easat-10838	528	2	.	.	PUNCT
easat-10838	528	3	limitations	limitation	NOUN
easat-10838	528	4	in	in	ADP
easat-10838	528	5	the	the	DET
easat-10838	528	6	study	study	NOUN
easat-10838	528	7	the	the	DET
easat-10838	528	8	manuscript	manuscript	NOUN
easat-10838	528	9	presents	present	VERB
easat-10838	528	10	rigorous	rigorous	ADJ
easat-10838	528	11	empirical	empirical	ADJ
easat-10838	528	12	analyses	analysis	NOUN
easat-10838	528	13	and	and	CCONJ
easat-10838	528	14	draws	draw	VERB
easat-10838	528	15	meaningful	meaningful	ADJ
easat-10838	528	16	conclusions	conclusion	NOUN
easat-10838	528	17	,	,	PUNCT
easat-10838	528	18	yet	yet	CCONJ
easat-10838	528	19	it	it	PRON
easat-10838	528	20	omits	omit	VERB
easat-10838	528	21	a	a	DET
easat-10838	528	22	discussion	discussion	NOUN
easat-10838	528	23	on	on	ADP
easat-10838	528	24	its	its	PRON
easat-10838	528	25	limitations	limitation	NOUN
easat-10838	528	26	,	,	PUNCT
easat-10838	528	27	a	a	DET
easat-10838	528	28	critical	critical	ADJ
easat-10838	528	29	component	component	NOUN
easat-10838	528	30	of	of	ADP
easat-10838	528	31	scholarly	scholarly	ADJ
easat-10838	528	32	transparency	transparency	NOUN
easat-10838	528	33	.	.	PUNCT
easat-10838	529	1	acknowledging	acknowledge	VERB
easat-10838	529	2	limitations	limitation	NOUN
easat-10838	529	3	not	not	PART
easat-10838	529	4	only	only	ADV
easat-10838	529	5	enhances	enhance	VERB
easat-10838	529	6	credibility	credibility	NOUN
easat-10838	529	7	but	but	CCONJ
easat-10838	529	8	also	also	ADV
easat-10838	529	9	guides	guide	VERB
easat-10838	529	10	future	future	ADJ
easat-10838	529	11	research	research	NOUN
easat-10838	529	12	.	.	PUNCT
easat-10838	530	1	this	this	DET
easat-10838	530	2	study	study	NOUN
easat-10838	530	3	’s	’s	PART
easat-10838	530	4	reliance	reliance	NOUN
easat-10838	530	5	on	on	ADP
easat-10838	530	6	secondary	secondary	ADJ
easat-10838	530	7	data	datum	NOUN
easat-10838	530	8	from	from	ADP
easat-10838	530	9	listed	list	VERB
easat-10838	530	10	indian	indian	ADJ
easat-10838	530	11	firms	firm	NOUN
easat-10838	530	12	limits	limit	VERB
easat-10838	530	13	generalizability	generalizability	NOUN
easat-10838	530	14	beyond	beyond	ADP
easat-10838	530	15	the	the	DET
easat-10838	530	16	sample	sample	NOUN
easat-10838	530	17	and	and	CCONJ
easat-10838	530	18	context	context	NOUN
easat-10838	530	19	.	.	PUNCT
easat-10838	531	1	the	the	DET
easat-10838	531	2	exclusion	exclusion	NOUN
easat-10838	531	3	of	of	ADP
easat-10838	531	4	firms	firm	NOUN
easat-10838	531	5	issuing	issue	VERB
easat-10838	531	6	non	non	ADJ
easat-10838	531	7	-	-	ADJ
easat-10838	531	8	cash	cash	ADJ
easat-10838	531	9	dividends	dividend	NOUN
easat-10838	531	10	or	or	CCONJ
easat-10838	531	11	overlapping	overlap	VERB
easat-10838	531	12	announcements	announcement	NOUN
easat-10838	531	13	may	may	AUX
easat-10838	531	14	introduce	introduce	VERB
easat-10838	531	15	selection	selection	NOUN
easat-10838	531	16	bias	bias	NOUN
easat-10838	531	17	.	.	PUNCT
easat-10838	532	1	furthermore	furthermore	ADV
easat-10838	532	2	,	,	PUNCT
easat-10838	532	3	governance	governance	NOUN
easat-10838	532	4	attributes	attribute	NOUN
easat-10838	532	5	such	such	ADJ
easat-10838	532	6	as	as	ADP
easat-10838	532	7	board	board	NOUN
easat-10838	532	8	dynamics	dynamic	NOUN
easat-10838	532	9	and	and	CCONJ
easat-10838	532	10	informal	informal	ADJ
easat-10838	532	11	institutional	institutional	ADJ
easat-10838	532	12	influences	influence	NOUN
easat-10838	532	13	,	,	PUNCT
easat-10838	532	14	which	which	PRON
easat-10838	532	15	are	be	AUX
easat-10838	532	16	harder	hard	ADJ
easat-10838	532	17	to	to	PART
easat-10838	532	18	quantify	quantify	VERB
easat-10838	532	19	,	,	PUNCT
easat-10838	532	20	remain	remain	VERB
easat-10838	532	21	unexplored	unexplored	ADJ
easat-10838	532	22	.	.	PUNCT
easat-10838	533	1	endogeneity	endogeneity	NOUN
easat-10838	533	2	concerns	concern	NOUN
easat-10838	533	3	,	,	PUNCT
easat-10838	533	4	although	although	SCONJ
easat-10838	533	5	addressed	address	VERB
easat-10838	533	6	through	through	ADP
easat-10838	533	7	gmm	gmm	PROPN
easat-10838	533	8	,	,	PUNCT
easat-10838	533	9	may	may	AUX
easat-10838	533	10	persist	persist	VERB
easat-10838	533	11	due	due	ADP
easat-10838	533	12	to	to	ADP
easat-10838	533	13	unobserved	unobserved	ADJ
easat-10838	533	14	heterogeneity	heterogeneity	NOUN
easat-10838	533	15	.	.	PUNCT
easat-10838	534	1	time	time	NOUN
easat-10838	534	2	-	-	PUNCT
easat-10838	534	3	bound	bind	VERB
easat-10838	534	4	regulations	regulation	NOUN
easat-10838	534	5	and	and	CCONJ
easat-10838	534	6	evolving	evolve	VERB
easat-10838	534	7	governance	governance	NOUN
easat-10838	534	8	standards	standard	NOUN
easat-10838	534	9	may	may	AUX
easat-10838	534	10	also	also	ADV
easat-10838	534	11	limit	limit	VERB
easat-10838	534	12	the	the	DET
easat-10838	534	13	applicability	applicability	NOUN
easat-10838	534	14	of	of	ADP
easat-10838	534	15	findings	finding	NOUN
easat-10838	534	16	over	over	ADP
easat-10838	534	17	time	time	NOUN
easat-10838	534	18	.	.	PUNCT
easat-10838	535	1	including	include	VERB
easat-10838	535	2	such	such	ADJ
easat-10838	535	3	reflections	reflection	NOUN
easat-10838	535	4	would	would	AUX
easat-10838	535	5	deepen	deepen	VERB
easat-10838	535	6	the	the	DET
easat-10838	535	7	study	study	NOUN
easat-10838	535	8	’s	’s	PART
easat-10838	535	9	academic	academic	ADJ
easat-10838	535	10	value	value	NOUN
easat-10838	535	11	and	and	CCONJ
easat-10838	535	12	integrity	integrity	NOUN
easat-10838	535	13	.	.	PUNCT
easat-10838	536	1	244	244	NUM
easat-10838	536	2	edelweiss	edelweiss	PROPN
easat-10838	536	3	applied	apply	VERB
easat-10838	536	4	science	science	NOUN
easat-10838	536	5	and	and	CCONJ
easat-10838	536	6	technology	technology	NOUN
easat-10838	536	7	issn	issn	PROPN
easat-10838	536	8	:	:	PUNCT
easat-10838	536	9	2576	2576	NUM
easat-10838	536	10	-	-	SYM
easat-10838	536	11	8484	8484	NUM
easat-10838	536	12	vol	vol	NOUN
easat-10838	536	13	.	.	PROPN
easat-10838	537	1	9	9	NUM
easat-10838	537	2	,	,	PUNCT
easat-10838	537	3	no	no	INTJ
easat-10838	537	4	.	.	NOUN
easat-10838	537	5	11	11	NUM
easat-10838	537	6	:	:	PUNCT
easat-10838	537	7	225	225	NUM
easat-10838	537	8	-	-	SYM
easat-10838	537	9	248	248	NUM
easat-10838	537	10	,	,	PUNCT
easat-10838	537	11	2025	2025	NUM
easat-10838	537	12	doi	doi	NOUN
easat-10838	537	13	:	:	PUNCT
easat-10838	537	14	10.55214/2576	10.55214/2576	NUM
easat-10838	537	15	-	-	PUNCT
easat-10838	537	16	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	537	17	©	©	PROPN
easat-10838	537	18	2025	2025	NUM
easat-10838	537	19	by	by	ADP
easat-10838	537	20	the	the	DET
easat-10838	537	21	authors	author	NOUN
easat-10838	537	22	;	;	PUNCT
easat-10838	537	23	licensee	licensee	PROPN
easat-10838	537	24	learning	learning	NOUN
easat-10838	537	25	gate	gate	NOUN
easat-10838	537	26	6.4	6.4	NUM
easat-10838	537	27	.	.	PUNCT
easat-10838	538	1	future	future	ADJ
easat-10838	538	2	direction	direction	NOUN
easat-10838	538	3	of	of	ADP
easat-10838	538	4	the	the	DET
easat-10838	538	5	study	study	NOUN
easat-10838	538	6	future	future	ADJ
easat-10838	538	7	research	research	NOUN
easat-10838	538	8	should	should	AUX
easat-10838	538	9	broaden	broaden	VERB
easat-10838	538	10	the	the	DET
easat-10838	538	11	scope	scope	NOUN
easat-10838	538	12	of	of	ADP
easat-10838	538	13	inquiry	inquiry	NOUN
easat-10838	538	14	into	into	ADP
easat-10838	538	15	sustainable	sustainable	ADJ
easat-10838	538	16	corporate	corporate	ADJ
easat-10838	538	17	governance	governance	NOUN
easat-10838	538	18	by	by	ADP
easat-10838	538	19	deepening	deepen	VERB
easat-10838	538	20	our	our	PRON
easat-10838	538	21	understanding	understanding	NOUN
easat-10838	538	22	of	of	ADP
easat-10838	538	23	the	the	DET
easat-10838	538	24	contextual	contextual	ADJ
easat-10838	538	25	variables	variable	NOUN
easat-10838	538	26	that	that	PRON
easat-10838	538	27	shape	shape	VERB
easat-10838	538	28	the	the	DET
easat-10838	538	29	impact	impact	NOUN
easat-10838	538	30	of	of	ADP
easat-10838	538	31	board	board	NOUN
easat-10838	538	32	compensation	compensation	NOUN
easat-10838	538	33	and	and	CCONJ
easat-10838	538	34	audit	audit	NOUN
easat-10838	538	35	committee	committee	NOUN
easat-10838	538	36	independence	independence	NOUN
easat-10838	538	37	on	on	ADP
easat-10838	538	38	dividend	dividend	NOUN
easat-10838	538	39	policy	policy	NOUN
easat-10838	538	40	.	.	PUNCT
easat-10838	539	1	while	while	SCONJ
easat-10838	539	2	this	this	DET
easat-10838	539	3	study	study	NOUN
easat-10838	539	4	centers	center	NOUN
easat-10838	539	5	on	on	ADP
easat-10838	539	6	indian	indian	ADJ
easat-10838	539	7	firms	firm	NOUN
easat-10838	539	8	,	,	PUNCT
easat-10838	539	9	comparative	comparative	ADJ
easat-10838	539	10	cross	cross	ADJ
easat-10838	539	11	-	-	ADJ
easat-10838	539	12	country	country	ADJ
easat-10838	539	13	analysis	analysis	NOUN
easat-10838	539	14	,	,	PUNCT
easat-10838	539	15	particularly	particularly	ADV
easat-10838	539	16	across	across	ADP
easat-10838	539	17	other	other	ADJ
easat-10838	539	18	emerging	emerge	VERB
easat-10838	539	19	markets	market	NOUN
easat-10838	539	20	,	,	PUNCT
easat-10838	539	21	would	would	AUX
easat-10838	539	22	offer	offer	VERB
easat-10838	539	23	a	a	DET
easat-10838	539	24	more	more	ADV
easat-10838	539	25	global	global	ADJ
easat-10838	539	26	perspective	perspective	NOUN
easat-10838	539	27	on	on	ADP
easat-10838	539	28	how	how	SCONJ
easat-10838	539	29	legal	legal	ADJ
easat-10838	539	30	frameworks	framework	NOUN
easat-10838	539	31	,	,	PUNCT
easat-10838	539	32	market	market	NOUN
easat-10838	539	33	maturity	maturity	NOUN
easat-10838	539	34	,	,	PUNCT
easat-10838	539	35	and	and	CCONJ
easat-10838	539	36	enforcement	enforcement	NOUN
easat-10838	539	37	mechanisms	mechanism	NOUN
easat-10838	539	38	moderate	moderate	ADJ
easat-10838	539	39	governance	governance	NOUN
easat-10838	539	40	outcomes	outcome	NOUN
easat-10838	539	41	.	.	PUNCT
easat-10838	540	1	furthermore	furthermore	ADV
easat-10838	540	2	,	,	PUNCT
easat-10838	540	3	future	future	ADJ
easat-10838	540	4	investigations	investigation	NOUN
easat-10838	540	5	could	could	AUX
easat-10838	540	6	explore	explore	VERB
easat-10838	540	7	the	the	DET
easat-10838	540	8	longitudinal	longitudinal	ADJ
easat-10838	540	9	effects	effect	NOUN
easat-10838	540	10	of	of	ADP
easat-10838	540	11	governance	governance	NOUN
easat-10838	540	12	reforms	reform	NOUN
easat-10838	540	13	by	by	ADP
easat-10838	540	14	examining	examine	VERB
easat-10838	540	15	whether	whether	SCONJ
easat-10838	540	16	changes	change	NOUN
easat-10838	540	17	in	in	ADP
easat-10838	540	18	board	board	NOUN
easat-10838	540	19	structure	structure	NOUN
easat-10838	540	20	or	or	CCONJ
easat-10838	540	21	audit	audit	NOUN
easat-10838	540	22	committee	committee	NOUN
easat-10838	540	23	independence	independence	NOUN
easat-10838	540	24	yield	yield	VERB
easat-10838	540	25	sustained	sustained	ADJ
easat-10838	540	26	improvements	improvement	NOUN
easat-10838	540	27	in	in	ADP
easat-10838	540	28	financial	financial	ADJ
easat-10838	540	29	transparency	transparency	NOUN
easat-10838	540	30	and	and	CCONJ
easat-10838	540	31	shareholder	shareholder	NOUN
easat-10838	540	32	value	value	NOUN
easat-10838	540	33	over	over	ADP
easat-10838	540	34	time	time	NOUN
easat-10838	540	35	.	.	PUNCT
easat-10838	541	1	another	another	DET
easat-10838	541	2	promising	promising	ADJ
easat-10838	541	3	direction	direction	NOUN
easat-10838	541	4	lies	lie	VERB
easat-10838	541	5	in	in	ADP
easat-10838	541	6	unpacking	unpack	VERB
easat-10838	541	7	the	the	DET
easat-10838	541	8	interaction	interaction	NOUN
easat-10838	541	9	effects	effect	NOUN
easat-10838	541	10	among	among	ADP
easat-10838	541	11	governance	governance	NOUN
easat-10838	541	12	variables	variable	NOUN
easat-10838	541	13	such	such	ADJ
easat-10838	541	14	as	as	ADP
easat-10838	541	15	how	how	SCONJ
easat-10838	541	16	diversity	diversity	NOUN
easat-10838	541	17	,	,	PUNCT
easat-10838	541	18	tenure	tenure	NOUN
easat-10838	541	19	,	,	PUNCT
easat-10838	541	20	or	or	CCONJ
easat-10838	541	21	ceo	ceo	NOUN
easat-10838	541	22	duality	duality	NOUN
easat-10838	541	23	influence	influence	NOUN
easat-10838	541	24	the	the	DET
easat-10838	541	25	role	role	NOUN
easat-10838	541	26	of	of	ADP
easat-10838	541	27	audit	audit	NOUN
easat-10838	541	28	committees	committee	NOUN
easat-10838	541	29	and	and	CCONJ
easat-10838	541	30	compensation	compensation	NOUN
easat-10838	541	31	structures	structure	NOUN
easat-10838	541	32	.	.	PUNCT
easat-10838	542	1	integrating	integrate	VERB
easat-10838	542	2	behavioral	behavioral	ADJ
easat-10838	542	3	governance	governance	NOUN
easat-10838	542	4	theories	theory	NOUN
easat-10838	542	5	could	could	AUX
easat-10838	542	6	also	also	ADV
easat-10838	542	7	shed	shed	VERB
easat-10838	542	8	light	light	NOUN
easat-10838	542	9	on	on	ADP
easat-10838	542	10	how	how	SCONJ
easat-10838	542	11	cognitive	cognitive	ADJ
easat-10838	542	12	biases	bias	NOUN
easat-10838	542	13	and	and	CCONJ
easat-10838	542	14	decisionmaking	decisionmake	VERB
easat-10838	542	15	processes	process	NOUN
easat-10838	542	16	within	within	ADP
easat-10838	542	17	boards	board	NOUN
easat-10838	542	18	influence	influence	NOUN
easat-10838	542	19	dividend	dividend	NOUN
easat-10838	542	20	decisions	decision	NOUN
easat-10838	542	21	.	.	PUNCT
easat-10838	543	1	methodologically	methodologically	ADV
easat-10838	543	2	,	,	PUNCT
easat-10838	543	3	adopting	adopt	VERB
easat-10838	543	4	mixedmethod	mixedmethod	NOUN
easat-10838	543	5	approaches	approach	NOUN
easat-10838	543	6	—	—	PUNCT
easat-10838	543	7	combining	combine	VERB
easat-10838	543	8	quantitative	quantitative	ADJ
easat-10838	543	9	modeling	modeling	NOUN
easat-10838	543	10	with	with	ADP
easat-10838	543	11	case	case	NOUN
easat-10838	543	12	studies	study	NOUN
easat-10838	543	13	or	or	CCONJ
easat-10838	543	14	interviews	interview	NOUN
easat-10838	543	15	could	could	AUX
easat-10838	543	16	reveal	reveal	VERB
easat-10838	543	17	nuanced	nuanced	ADJ
easat-10838	543	18	insights	insight	NOUN
easat-10838	543	19	not	not	PART
easat-10838	543	20	captured	capture	VERB
easat-10838	543	21	by	by	ADP
easat-10838	543	22	econometric	econometric	ADJ
easat-10838	543	23	analysis	analysis	NOUN
easat-10838	543	24	alone	alone	ADV
easat-10838	543	25	.	.	PUNCT
easat-10838	544	1	the	the	DET
easat-10838	544	2	role	role	NOUN
easat-10838	544	3	of	of	ADP
easat-10838	544	4	technology	technology	NOUN
easat-10838	544	5	and	and	CCONJ
easat-10838	544	6	digital	digital	ADJ
easat-10838	544	7	oversight	oversight	NOUN
easat-10838	544	8	tools	tool	NOUN
easat-10838	544	9	in	in	ADP
easat-10838	544	10	strengthening	strengthen	VERB
easat-10838	544	11	audit	audit	NOUN
easat-10838	544	12	functions	function	NOUN
easat-10838	544	13	also	also	ADV
easat-10838	544	14	warrants	warrant	VERB
easat-10838	544	15	attention	attention	NOUN
easat-10838	544	16	,	,	PUNCT
easat-10838	544	17	especially	especially	ADV
easat-10838	544	18	as	as	SCONJ
easat-10838	544	19	firms	firm	NOUN
easat-10838	544	20	embrace	embrace	VERB
easat-10838	544	21	digital	digital	ADJ
easat-10838	544	22	transformation	transformation	NOUN
easat-10838	544	23	.	.	PUNCT
easat-10838	545	1	finally	finally	ADV
easat-10838	545	2	,	,	PUNCT
easat-10838	545	3	future	future	ADJ
easat-10838	545	4	studies	study	NOUN
easat-10838	545	5	should	should	AUX
easat-10838	545	6	investigate	investigate	VERB
easat-10838	545	7	the	the	DET
easat-10838	545	8	alignment	alignment	NOUN
easat-10838	545	9	between	between	ADP
easat-10838	545	10	environmental	environmental	ADJ
easat-10838	545	11	,	,	PUNCT
easat-10838	545	12	social	social	ADJ
easat-10838	545	13	,	,	PUNCT
easat-10838	545	14	and	and	CCONJ
easat-10838	545	15	governance	governance	NOUN
easat-10838	545	16	(	(	PUNCT
easat-10838	545	17	esg	esg	NOUN
easat-10838	545	18	)	)	PUNCT
easat-10838	545	19	integration	integration	NOUN
easat-10838	545	20	and	and	CCONJ
easat-10838	545	21	traditional	traditional	ADJ
easat-10838	545	22	financial	financial	ADJ
easat-10838	545	23	governance	governance	NOUN
easat-10838	545	24	mechanisms	mechanism	NOUN
easat-10838	545	25	.	.	PUNCT
easat-10838	546	1	doing	do	VERB
easat-10838	546	2	so	so	ADV
easat-10838	546	3	would	would	AUX
easat-10838	546	4	advance	advance	VERB
easat-10838	546	5	a	a	DET
easat-10838	546	6	more	more	ADV
easat-10838	546	7	comprehensive	comprehensive	ADJ
easat-10838	546	8	model	model	NOUN
easat-10838	546	9	of	of	ADP
easat-10838	546	10	corporate	corporate	ADJ
easat-10838	546	11	accountability	accountability	NOUN
easat-10838	546	12	that	that	PRON
easat-10838	546	13	reflects	reflect	VERB
easat-10838	546	14	both	both	DET
easat-10838	546	15	shareholder	shareholder	NOUN
easat-10838	546	16	value	value	NOUN
easat-10838	546	17	and	and	CCONJ
easat-10838	546	18	broader	broad	ADJ
easat-10838	546	19	societal	societal	ADJ
easat-10838	546	20	interests	interest	NOUN
easat-10838	546	21	.	.	PUNCT
easat-10838	547	1	these	these	DET
easat-10838	547	2	research	research	NOUN
easat-10838	547	3	directions	direction	NOUN
easat-10838	547	4	can	can	AUX
easat-10838	547	5	inform	inform	VERB
easat-10838	547	6	policymakers	policymaker	NOUN
easat-10838	547	7	and	and	CCONJ
easat-10838	547	8	corporate	corporate	ADJ
easat-10838	547	9	leaders	leader	NOUN
easat-10838	547	10	as	as	SCONJ
easat-10838	547	11	they	they	PRON
easat-10838	547	12	refine	refine	VERB
easat-10838	547	13	frameworks	framework	NOUN
easat-10838	547	14	that	that	PRON
easat-10838	547	15	ensure	ensure	VERB
easat-10838	547	16	transparent	transparent	ADJ
easat-10838	547	17	,	,	PUNCT
easat-10838	547	18	fair	fair	ADJ
easat-10838	547	19	,	,	PUNCT
easat-10838	547	20	and	and	CCONJ
easat-10838	547	21	sustainable	sustainable	ADJ
easat-10838	547	22	corporate	corporate	ADJ
easat-10838	547	23	behavior	behavior	NOUN
easat-10838	547	24	in	in	ADP
easat-10838	547	25	dynamic	dynamic	ADJ
easat-10838	547	26	economic	economic	ADJ
easat-10838	547	27	landscapes	landscape	NOUN
easat-10838	547	28	.	.	PUNCT
easat-10838	548	1	transparency	transparency	NOUN
easat-10838	548	2	:	:	PUNCT
easat-10838	548	3	the	the	DET
easat-10838	548	4	authors	author	NOUN
easat-10838	548	5	confirm	confirm	VERB
easat-10838	548	6	that	that	SCONJ
easat-10838	548	7	the	the	DET
easat-10838	548	8	manuscript	manuscript	NOUN
easat-10838	548	9	is	be	AUX
easat-10838	548	10	an	an	DET
easat-10838	548	11	honest	honest	ADJ
easat-10838	548	12	,	,	PUNCT
easat-10838	548	13	accurate	accurate	ADJ
easat-10838	548	14	,	,	PUNCT
easat-10838	548	15	and	and	CCONJ
easat-10838	548	16	transparent	transparent	ADJ
easat-10838	548	17	account	account	NOUN
easat-10838	548	18	of	of	ADP
easat-10838	548	19	the	the	DET
easat-10838	548	20	study	study	NOUN
easat-10838	548	21	;	;	PUNCT
easat-10838	548	22	that	that	SCONJ
easat-10838	548	23	no	no	DET
easat-10838	548	24	vital	vital	ADJ
easat-10838	548	25	features	feature	NOUN
easat-10838	548	26	of	of	ADP
easat-10838	548	27	the	the	DET
easat-10838	548	28	study	study	NOUN
easat-10838	548	29	have	have	AUX
easat-10838	548	30	been	be	AUX
easat-10838	548	31	omitted	omit	VERB
easat-10838	548	32	;	;	PUNCT
easat-10838	548	33	and	and	CCONJ
easat-10838	548	34	that	that	SCONJ
easat-10838	548	35	any	any	DET
easat-10838	548	36	discrepancies	discrepancy	NOUN
easat-10838	548	37	from	from	ADP
easat-10838	548	38	the	the	DET
easat-10838	548	39	study	study	NOUN
easat-10838	548	40	as	as	SCONJ
easat-10838	548	41	planned	plan	VERB
easat-10838	548	42	have	have	AUX
easat-10838	548	43	been	be	AUX
easat-10838	548	44	explained	explain	VERB
easat-10838	548	45	.	.	PUNCT
easat-10838	549	1	this	this	DET
easat-10838	549	2	study	study	NOUN
easat-10838	549	3	followed	follow	VERB
easat-10838	549	4	all	all	DET
easat-10838	549	5	ethical	ethical	ADJ
easat-10838	549	6	practices	practice	NOUN
easat-10838	549	7	during	during	ADP
easat-10838	549	8	writing	writing	NOUN
easat-10838	549	9	.	.	PUNCT
easat-10838	550	1	funding	funding	NOUN
easat-10838	550	2	:	:	PUNCT
easat-10838	550	3	this	this	DET
easat-10838	550	4	study	study	NOUN
easat-10838	550	5	received	receive	VERB
easat-10838	550	6	financial	financial	ADJ
easat-10838	550	7	support	support	NOUN
easat-10838	550	8	from	from	ADP
easat-10838	550	9	the	the	DET
easat-10838	550	10	institute	institute	NOUN
easat-10838	550	11	for	for	ADP
easat-10838	550	12	advanced	advanced	ADJ
easat-10838	550	13	research	research	NOUN
easat-10838	550	14	(	(	PUNCT
easat-10838	550	15	iar	iar	PROPN
easat-10838	550	16	)	)	PUNCT
easat-10838	550	17	,	,	PUNCT
easat-10838	550	18	united	united	PROPN
easat-10838	550	19	international	international	PROPN
easat-10838	550	20	university	university	PROPN
easat-10838	550	21	(	(	PUNCT
easat-10838	550	22	uiu	uiu	PROPN
easat-10838	550	23	)	)	PUNCT
easat-10838	550	24	,	,	PUNCT
easat-10838	550	25	ref	ref	NOUN
easat-10838	550	26	:	:	PUNCT
easat-10838	550	27	iar-2025	iar-2025	ADJ
easat-10838	550	28	-	-	PUNCT
easat-10838	550	29	pub-087	pub-087	NOUN
easat-10838	550	30	copyright	copyright	NOUN
easat-10838	550	31	:	:	PUNCT
easat-10838	550	32	©	©	PROPN
easat-10838	550	33	2025	2025	NUM
easat-10838	550	34	by	by	ADP
easat-10838	550	35	the	the	DET
easat-10838	550	36	authors	author	NOUN
easat-10838	550	37	.	.	PUNCT
easat-10838	551	1	this	this	DET
easat-10838	551	2	article	article	NOUN
easat-10838	551	3	is	be	AUX
easat-10838	551	4	an	an	DET
easat-10838	551	5	open	open	ADJ
easat-10838	551	6	access	access	NOUN
easat-10838	551	7	article	article	NOUN
easat-10838	551	8	distributed	distribute	VERB
easat-10838	551	9	under	under	ADP
easat-10838	551	10	the	the	DET
easat-10838	551	11	terms	term	NOUN
easat-10838	551	12	and	and	CCONJ
easat-10838	551	13	conditions	condition	NOUN
easat-10838	551	14	of	of	ADP
easat-10838	551	15	the	the	DET
easat-10838	551	16	creative	creative	ADJ
easat-10838	551	17	commons	common	NOUN
easat-10838	551	18	attribution	attribution	NOUN
easat-10838	551	19	(	(	PUNCT
easat-10838	551	20	cc	cc	NOUN
easat-10838	551	21	by	by	ADP
easat-10838	551	22	)	)	PUNCT
easat-10838	551	23	license	license	NOUN
easat-10838	551	24	(	(	PUNCT
easat-10838	551	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-10838	551	26	)	)	PUNCT
easat-10838	551	27	.	.	PUNCT
easat-10838	552	1	references	reference	NOUN
easat-10838	552	2	[	[	X
easat-10838	552	3	1	1	NUM
easat-10838	552	4	]	]	X
easat-10838	552	5	y.	y.	PROPN
easat-10838	552	6	kerui	kerui	PROPN
easat-10838	552	7	,	,	PUNCT
easat-10838	552	8	w.	w.	PROPN
easat-10838	552	9	qun	qun	PROPN
easat-10838	552	10	,	,	PUNCT
easat-10838	552	11	c.	c.	PROPN
easat-10838	552	12	xiaoqing	xiaoqing	PROPN
easat-10838	552	13	,	,	PUNCT
easat-10838	552	14	w.	w.	PROPN
easat-10838	552	15	weizhong	weizhong	PROPN
easat-10838	552	16	,	,	PUNCT
easat-10838	552	17	and	and	CCONJ
easat-10838	552	18	m.	m.	NOUN
easat-10838	552	19	abbas	abbas	PROPN
easat-10838	552	20	,	,	PUNCT
easat-10838	552	21	"	"	PUNCT
easat-10838	552	22	an	an	DET
easat-10838	552	23	integrated	integrate	VERB
easat-10838	552	24	mcdm	mcdm	ADJ
easat-10838	552	25	framework	framework	NOUN
easat-10838	552	26	for	for	ADP
easat-10838	552	27	evaluating	evaluate	VERB
easat-10838	552	28	the	the	DET
easat-10838	552	29	environmental	environmental	ADJ
easat-10838	552	30	,	,	PUNCT
easat-10838	552	31	social	social	ADJ
easat-10838	552	32	,	,	PUNCT
easat-10838	552	33	and	and	CCONJ
easat-10838	552	34	governance	governance	NOUN
easat-10838	552	35	(	(	PUNCT
easat-10838	552	36	esg	esg	NOUN
easat-10838	552	37	)	)	PUNCT
easat-10838	552	38	sustainable	sustainable	ADJ
easat-10838	552	39	business	business	NOUN
easat-10838	552	40	performance	performance	NOUN
easat-10838	552	41	,	,	PUNCT
easat-10838	552	42	"	"	PUNCT
easat-10838	552	43	annals	annal	NOUN
easat-10838	552	44	of	of	ADP
easat-10838	552	45	operations	operation	NOUN
easat-10838	552	46	research	research	NOUN
easat-10838	552	47	,	,	PUNCT
easat-10838	552	48	vol	vol	NOUN
easat-10838	552	49	.	.	PROPN
easat-10838	552	50	342	342	NUM
easat-10838	552	51	,	,	PUNCT
easat-10838	552	52	pp	pp	ADJ
easat-10838	552	53	.	.	PUNCT
easat-10838	553	1	987	987	NUM
easat-10838	553	2	-	-	SYM
easat-10838	553	3	1018	1018	NUM
easat-10838	553	4	,	,	PUNCT
easat-10838	553	5	2023	2023	NUM
easat-10838	553	6	.	.	PUNCT
easat-10838	553	7	https://doi.org/10.1007/s10479-023-05616-8	https://doi.org/10.1007/s10479-023-05616-8	PUNCT
easat-10838	554	1	[	[	X
easat-10838	554	2	2	2	NUM
easat-10838	554	3	]	]	PUNCT
easat-10838	554	4	q.	q.	PROPN
easat-10838	554	5	simeng	simeng	PROPN
easat-10838	554	6	,	,	PUNCT
easat-10838	554	7	"	"	PUNCT
easat-10838	554	8	the	the	DET
easat-10838	554	9	effect	effect	NOUN
easat-10838	554	10	of	of	ADP
easat-10838	554	11	esg	esg	PROPN
easat-10838	554	12	on	on	ADP
easat-10838	554	13	enterprise	enterprise	NOUN
easat-10838	554	14	value	value	NOUN
easat-10838	554	15	under	under	ADP
easat-10838	554	16	the	the	DET
easat-10838	554	17	dual	dual	ADJ
easat-10838	554	18	carbon	carbon	NOUN
easat-10838	554	19	goals	goal	NOUN
easat-10838	554	20	:	:	PUNCT
easat-10838	554	21	from	from	ADP
easat-10838	554	22	the	the	DET
easat-10838	554	23	perspectives	perspective	NOUN
easat-10838	554	24	of	of	ADP
easat-10838	554	25	financing	financing	NOUN
easat-10838	554	26	constraints	constraint	NOUN
easat-10838	554	27	and	and	CCONJ
easat-10838	554	28	green	green	ADJ
easat-10838	554	29	innovation	innovation	NOUN
easat-10838	554	30	,	,	PUNCT
easat-10838	554	31	"	"	PUNCT
easat-10838	554	32	international	international	ADJ
easat-10838	554	33	review	review	NOUN
easat-10838	554	34	of	of	ADP
easat-10838	554	35	economics	economics	PROPN
easat-10838	554	36	&	&	CCONJ
easat-10838	554	37	amp	amp	PROPN
easat-10838	554	38	;	;	PUNCT
easat-10838	554	39	finance	finance	NOUN
easat-10838	554	40	,	,	PUNCT
easat-10838	554	41	vol	vol	NOUN
easat-10838	554	42	.	.	PROPN
easat-10838	554	43	93	93	NUM
easat-10838	554	44	,	,	PUNCT
easat-10838	554	45	pp	pp	ADJ
easat-10838	554	46	.	.	PUNCT
easat-10838	554	47	318	318	NUM
easat-10838	554	48	-	-	SYM
easat-10838	554	49	331	331	NUM
easat-10838	554	50	,	,	PUNCT
easat-10838	554	51	2024	2024	NUM
easat-10838	554	52	.	.	PUNCT
easat-10838	555	1	https://doi.org/10.1016/j.iref.2024.03.010	https://doi.org/10.1016/j.iref.2024.03.010	NOUN
easat-10838	555	2	[	[	X
easat-10838	555	3	3	3	NUM
easat-10838	555	4	]	]	PUNCT
easat-10838	555	5	m.	m.	NOUN
easat-10838	555	6	ritika	ritika	PROPN
easat-10838	555	7	,	,	PUNCT
easat-10838	555	8	l.	l.	PROPN
easat-10838	555	9	weng	weng	PROPN
easat-10838	555	10	marc	marc	PROPN
easat-10838	555	11	,	,	PUNCT
easat-10838	555	12	s.	s.	PROPN
easat-10838	555	13	monica	monica	PROPN
easat-10838	555	14	,	,	PUNCT
easat-10838	555	15	k.	k.	PROPN
easat-10838	555	16	satish	satish	PROPN
easat-10838	555	17	,	,	PUNCT
easat-10838	555	18	and	and	CCONJ
easat-10838	555	19	p.	p.	PROPN
easat-10838	555	20	rajat	rajat	PROPN
easat-10838	555	21	,	,	PUNCT
easat-10838	555	22	"	"	PUNCT
easat-10838	555	23	stakeholder	stakeholder	NOUN
easat-10838	555	24	theory	theory	NOUN
easat-10838	555	25	,	,	PUNCT
easat-10838	555	26	"	"	PUNCT
easat-10838	555	27	journal	journal	NOUN
easat-10838	555	28	of	of	ADP
easat-10838	555	29	business	business	NOUN
easat-10838	555	30	research	research	NOUN
easat-10838	555	31	,	,	PUNCT
easat-10838	555	32	vol	vol	NOUN
easat-10838	555	33	.	.	PROPN
easat-10838	555	34	166	166	NUM
easat-10838	555	35	,	,	PUNCT
easat-10838	555	36	p.	p.	NOUN
easat-10838	555	37	114104	114104	NUM
easat-10838	555	38	,	,	PUNCT
easat-10838	555	39	2023	2023	NUM
easat-10838	555	40	.	.	PUNCT
easat-10838	556	1	https://doi.org/10.1016/j.jbusres.2023.114104	https://doi.org/10.1016/j.jbusres.2023.114104	NOUN
easat-10838	557	1	[	[	X
easat-10838	557	2	4	4	X
easat-10838	557	3	]	]	PUNCT
easat-10838	557	4	k.	k.	PROPN
easat-10838	557	5	nikolaos	nikolaos	PROPN
easat-10838	557	6	,	,	PUNCT
easat-10838	557	7	h.	h.	PROPN
easat-10838	557	8	niels	niels	PROPN
easat-10838	557	9	,	,	PUNCT
easat-10838	557	10	o.	o.	PROPN
easat-10838	557	11	jana	jana	PROPN
easat-10838	557	12	,	,	PUNCT
easat-10838	557	13	z.	z.	PROPN
easat-10838	557	14	alessandro	alessandro	PROPN
easat-10838	557	15	,	,	PUNCT
easat-10838	557	16	and	and	CCONJ
easat-10838	557	17	f.	f.	PROPN
easat-10838	557	18	stav	stav	PROPN
easat-10838	557	19	,	,	PUNCT
easat-10838	557	20	"	"	PUNCT
easat-10838	557	21	sustainable	sustainable	ADJ
easat-10838	557	22	value	value	NOUN
easat-10838	557	23	creation	creation	NOUN
easat-10838	557	24	in	in	ADP
easat-10838	557	25	multinational	multinational	ADJ
easat-10838	557	26	enterprises	enterprise	NOUN
easat-10838	557	27	:	:	PUNCT
easat-10838	557	28	the	the	DET
easat-10838	557	29	role	role	NOUN
easat-10838	557	30	of	of	ADP
easat-10838	557	31	corporate	corporate	ADJ
easat-10838	557	32	governance	governance	NOUN
easat-10838	557	33	actors	actor	NOUN
easat-10838	557	34	,	,	PUNCT
easat-10838	557	35	"	"	PUNCT
easat-10838	557	36	journal	journal	NOUN
easat-10838	557	37	of	of	ADP
easat-10838	557	38	world	world	PROPN
easat-10838	557	39	business	business	NOUN
easat-10838	557	40	,	,	PUNCT
easat-10838	557	41	vol	vol	NOUN
easat-10838	557	42	.	.	PROPN
easat-10838	557	43	59	59	NUM
easat-10838	557	44	,	,	PUNCT
easat-10838	557	45	no	no	INTJ
easat-10838	557	46	.	.	NOUN
easat-10838	557	47	1	1	NUM
easat-10838	557	48	,	,	PUNCT
easat-10838	557	49	p.	p.	NOUN
easat-10838	557	50	101503	101503	NUM
easat-10838	557	51	,	,	PUNCT
easat-10838	557	52	2024	2024	NUM
easat-10838	557	53	.	.	PUNCT
easat-10838	558	1	https://doi.org/10.1016/j.jwb.2023.101503	https://doi.org/10.1016/j.jwb.2023.101503	PUNCT
easat-10838	558	2	[	[	X
easat-10838	558	3	5	5	X
easat-10838	558	4	]	]	PUNCT
easat-10838	558	5	m.	m.	NOUN
easat-10838	558	6	taryn	taryn	PROPN
easat-10838	558	7	de	de	PROPN
easat-10838	558	8	and	and	CCONJ
easat-10838	558	9	z.	z.	PROPN
easat-10838	558	10	yan	yan	PROPN
easat-10838	558	11	,	,	PUNCT
easat-10838	558	12	"	"	PUNCT
easat-10838	558	13	what	what	PRON
easat-10838	558	14	does	do	AUX
easat-10838	558	15	targeting	target	VERB
easat-10838	558	16	ecological	ecological	ADJ
easat-10838	558	17	sustainability	sustainability	NOUN
easat-10838	558	18	mean	mean	VERB
easat-10838	558	19	for	for	ADP
easat-10838	558	20	company	company	NOUN
easat-10838	558	21	financial	financial	ADJ
easat-10838	558	22	performance	performance	NOUN
easat-10838	558	23	?	?	PUNCT
easat-10838	558	24	,	,	PUNCT
easat-10838	558	25	"	"	PUNCT
easat-10838	558	26	business	business	NOUN
easat-10838	558	27	strategy	strategy	NOUN
easat-10838	558	28	and	and	CCONJ
easat-10838	558	29	the	the	DET
easat-10838	558	30	environment	environment	NOUN
easat-10838	558	31	,	,	PUNCT
easat-10838	558	32	vol	vol	NOUN
easat-10838	558	33	.	.	PROPN
easat-10838	559	1	28	28	NUM
easat-10838	559	2	,	,	PUNCT
easat-10838	560	1	no	no	INTJ
easat-10838	560	2	.	.	NOUN
easat-10838	560	3	8	8	NUM
easat-10838	560	4	,	,	PUNCT
easat-10838	560	5	pp	pp	ADJ
easat-10838	560	6	.	.	PUNCT
easat-10838	561	1	1583	1583	NUM
easat-10838	561	2	-	-	SYM
easat-10838	561	3	1593	1593	NUM
easat-10838	561	4	,	,	PUNCT
easat-10838	561	5	2019	2019	NUM
easat-10838	561	6	.	.	PUNCT
easat-10838	562	1	https://doi.org/10.1002/bse.2334	https://doi.org/10.1002/bse.2334	NOUN
easat-10838	563	1	[	[	X
easat-10838	563	2	6	6	NUM
easat-10838	563	3	]	]	PUNCT
easat-10838	563	4	j.-m	j.-m	NOUN
easat-10838	563	5	.	.	PUNCT
easat-10838	564	1	gehrke	gehrke	NOUN
easat-10838	564	2	,	,	PUNCT
easat-10838	564	3	m.	m.	NOUN
easat-10838	564	4	groth	groth	PROPN
easat-10838	564	5	,	,	PUNCT
easat-10838	564	6	and	and	CCONJ
easat-10838	564	7	p.	p.	PROPN
easat-10838	564	8	seipold	seipold	PROPN
easat-10838	564	9	,	,	PUNCT
easat-10838	564	10	"	"	PUNCT
easat-10838	564	11	a	a	DET
easat-10838	564	12	process	process	NOUN
easat-10838	564	13	model	model	NOUN
easat-10838	564	14	approach	approach	NOUN
easat-10838	564	15	to	to	PART
easat-10838	564	16	integrate	integrate	VERB
easat-10838	564	17	future	future	ADJ
easat-10838	564	18	climate	climate	NOUN
easat-10838	564	19	change	change	NOUN
easat-10838	564	20	into	into	ADP
easat-10838	564	21	corporate	corporate	ADJ
easat-10838	564	22	strategies	strategy	NOUN
easat-10838	564	23	,	,	PUNCT
easat-10838	564	24	"	"	PUNCT
easat-10838	564	25	in	in	ADP
easat-10838	564	26	sustainability	sustainability	NOUN
easat-10838	564	27	nexus	nexus	NOUN
easat-10838	564	28	forum	forum	NOUN
easat-10838	564	29	(	(	PUNCT
easat-10838	564	30	vol	vol	NOUN
easat-10838	564	31	.	.	PROPN
easat-10838	564	32	32	32	NUM
easat-10838	564	33	,	,	PUNCT
easat-10838	564	34	no	no	INTJ
easat-10838	564	35	.	.	NOUN
easat-10838	564	36	1	1	NUM
easat-10838	564	37	,	,	PUNCT
easat-10838	564	38	p.	p.	NOUN
easat-10838	564	39	10	10	NUM
easat-10838	564	40	)	)	PUNCT
easat-10838	564	41	.	.	PUNCT
easat-10838	565	1	berlin	berlin	PROPN
easat-10838	565	2	/	/	SYM
easat-10838	565	3	heidelberg	heidelberg	PROPN
easat-10838	565	4	:	:	PUNCT
easat-10838	565	5	springer	springer	PROPN
easat-10838	565	6	berlin	berlin	PROPN
easat-10838	565	7	heidelberg	heidelberg	PROPN
easat-10838	565	8	,	,	PUNCT
easat-10838	565	9	2024	2024	NUM
easat-10838	565	10	.	.	PUNCT
easat-10838	566	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-10838	566	2	https://doi.org/10.1007/s10479-023-05616-8	https://doi.org/10.1007/s10479-023-05616-8	PROPN
easat-10838	566	3	https://doi.org/10.1016/j.iref.2024.03.010	https://doi.org/10.1016/j.iref.2024.03.010	PROPN
easat-10838	566	4	https://doi.org/10.1016/j.jbusres.2023.114104	https://doi.org/10.1016/j.jbusres.2023.114104	PROPN
easat-10838	566	5	https://doi.org/10.1016/j.jwb.2023.101503	https://doi.org/10.1016/j.jwb.2023.101503	PROPN
easat-10838	567	1	https://doi.org/10.1002/bse.2334	https://doi.org/10.1002/bse.2334	PROPN
easat-10838	567	2	245	245	NUM
easat-10838	567	3	edelweiss	edelweiss	PROPN
easat-10838	567	4	applied	apply	VERB
easat-10838	567	5	science	science	NOUN
easat-10838	567	6	and	and	CCONJ
easat-10838	567	7	technology	technology	NOUN
easat-10838	567	8	issn	issn	PROPN
easat-10838	567	9	:	:	PUNCT
easat-10838	567	10	2576	2576	NUM
easat-10838	567	11	-	-	SYM
easat-10838	567	12	8484	8484	NUM
easat-10838	567	13	vol	vol	NOUN
easat-10838	567	14	.	.	PROPN
easat-10838	568	1	9	9	NUM
easat-10838	568	2	,	,	PUNCT
easat-10838	568	3	no	no	INTJ
easat-10838	568	4	.	.	NOUN
easat-10838	568	5	11	11	NUM
easat-10838	568	6	:	:	PUNCT
easat-10838	568	7	225	225	NUM
easat-10838	568	8	-	-	SYM
easat-10838	568	9	248	248	NUM
easat-10838	568	10	,	,	PUNCT
easat-10838	568	11	2025	2025	NUM
easat-10838	568	12	doi	doi	NOUN
easat-10838	568	13	:	:	PUNCT
easat-10838	568	14	10.55214/2576	10.55214/2576	NUM
easat-10838	568	15	-	-	PUNCT
easat-10838	568	16	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	568	17	©	©	PROPN
easat-10838	568	18	2025	2025	NUM
easat-10838	568	19	by	by	ADP
easat-10838	568	20	the	the	DET
easat-10838	568	21	authors	author	NOUN
easat-10838	568	22	;	;	PUNCT
easat-10838	568	23	licensee	licensee	PROPN
easat-10838	568	24	learning	learning	NOUN
easat-10838	568	25	gate	gate	NOUN
easat-10838	569	1	[	[	X
easat-10838	569	2	7	7	NUM
easat-10838	569	3	]	]	PUNCT
easat-10838	569	4	s.	s.	PROPN
easat-10838	569	5	qian	qian	PROPN
easat-10838	569	6	,	,	PUNCT
easat-10838	569	7	"	"	PUNCT
easat-10838	569	8	the	the	DET
easat-10838	569	9	effect	effect	NOUN
easat-10838	569	10	of	of	ADP
easat-10838	569	11	esg	esg	PROPN
easat-10838	569	12	on	on	ADP
easat-10838	569	13	enterprise	enterprise	NOUN
easat-10838	569	14	value	value	NOUN
easat-10838	569	15	under	under	ADP
easat-10838	569	16	the	the	DET
easat-10838	569	17	dual	dual	ADJ
easat-10838	569	18	carbon	carbon	NOUN
easat-10838	569	19	goals	goal	NOUN
easat-10838	569	20	:	:	PUNCT
easat-10838	569	21	from	from	ADP
easat-10838	569	22	the	the	DET
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easat-10838	569	24	of	of	ADP
easat-10838	569	25	financing	financing	NOUN
easat-10838	569	26	constraints	constraint	NOUN
easat-10838	569	27	and	and	CCONJ
easat-10838	569	28	green	green	ADJ
easat-10838	569	29	innovation	innovation	NOUN
easat-10838	569	30	,	,	PUNCT
easat-10838	569	31	"	"	PUNCT
easat-10838	569	32	international	international	ADJ
easat-10838	569	33	review	review	NOUN
easat-10838	569	34	of	of	ADP
easat-10838	569	35	economics	economics	PROPN
easat-10838	569	36	&	&	CCONJ
easat-10838	569	37	finance	finance	PROPN
easat-10838	569	38	,	,	PUNCT
easat-10838	569	39	vol	vol	NOUN
easat-10838	569	40	.	.	PROPN
easat-10838	569	41	93	93	NUM
easat-10838	569	42	,	,	PUNCT
easat-10838	569	43	pp	pp	ADJ
easat-10838	569	44	.	.	PUNCT
easat-10838	569	45	318	318	NUM
easat-10838	569	46	-	-	SYM
easat-10838	569	47	331	331	NUM
easat-10838	569	48	,	,	PUNCT
easat-10838	569	49	2024	2024	NUM
easat-10838	569	50	.	.	PUNCT
easat-10838	570	1	https://doi.org/10.1016/j.iref.2024.03.010	https://doi.org/10.1016/j.iref.2024.03.010	PROPN
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easat-10838	570	3	8	8	NUM
easat-10838	570	4	]	]	PUNCT
easat-10838	570	5	t.	t.	PROPN
easat-10838	570	6	yu	yu	PROPN
easat-10838	570	7	,	,	PUNCT
easat-10838	570	8	j.	j.	PROPN
easat-10838	570	9	abbas	abbas	PROPN
easat-10838	570	10	,	,	PUNCT
easat-10838	570	11	r.	r.	PROPN
easat-10838	570	12	a.	a.	PROPN
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easat-10838	570	14	,	,	PUNCT
easat-10838	570	15	and	and	CCONJ
easat-10838	570	16	h.	h.	PROPN
easat-10838	570	17	najam	najam	PROPN
easat-10838	570	18	,	,	PUNCT
easat-10838	570	19	"	"	PUNCT
easat-10838	570	20	role	role	NOUN
easat-10838	570	21	of	of	ADP
easat-10838	570	22	environment	environment	NOUN
easat-10838	570	23	-	-	PUNCT
easat-10838	570	24	driven	drive	VERB
easat-10838	570	25	csr	csr	NOUN
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easat-10838	570	28	servant	servant	ADJ
easat-10838	570	29	leadership	leadership	NOUN
easat-10838	570	30	,	,	PUNCT
easat-10838	570	31	and	and	CCONJ
easat-10838	570	32	green	green	ADJ
easat-10838	570	33	dynamic	dynamic	ADJ
easat-10838	570	34	capabilities	capability	NOUN
easat-10838	570	35	in	in	ADP
easat-10838	570	36	firm	firm	ADJ
easat-10838	570	37	green	green	ADJ
easat-10838	570	38	innovation	innovation	NOUN
easat-10838	570	39	:	:	PUNCT
easat-10838	570	40	evidence	evidence	NOUN
easat-10838	570	41	from	from	ADP
easat-10838	570	42	manufacturing	manufacture	VERB
easat-10838	570	43	industry	industry	NOUN
easat-10838	570	44	,	,	PUNCT
easat-10838	570	45	"	"	PUNCT
easat-10838	570	46	environment	environment	NOUN
easat-10838	570	47	,	,	PUNCT
easat-10838	570	48	development	development	NOUN
easat-10838	570	49	and	and	CCONJ
easat-10838	570	50	sustainability	sustainability	NOUN
easat-10838	570	51	,	,	PUNCT
easat-10838	570	52	2024	2024	NUM
easat-10838	570	53	.	.	PUNCT
easat-10838	571	1	https://doi.org/10.1007/s10668-024-05201-4	https://doi.org/10.1007/s10668-024-05201-4	PRON
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easat-10838	571	3	9	9	NUM
easat-10838	571	4	]	]	PUNCT
easat-10838	571	5	e.	e.	PROPN
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easat-10838	571	7	,	,	PUNCT
easat-10838	571	8	m.	m.	PROPN
easat-10838	571	9	vasiev	vasiev	PROPN
easat-10838	571	10	,	,	PUNCT
easat-10838	571	11	a.	a.	NOUN
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easat-10838	571	16	,	,	PUNCT
easat-10838	571	17	a.	a.	NOUN
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easat-10838	571	19	,	,	PUNCT
easat-10838	571	20	and	and	CCONJ
easat-10838	571	21	q.	q.	PROPN
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easat-10838	571	23	,	,	PUNCT
easat-10838	571	24	"	"	PUNCT
easat-10838	571	25	environmental	environmental	ADJ
easat-10838	571	26	-	-	PUNCT
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easat-10838	571	28	concept	concept	NOUN
easat-10838	571	29	bibliometric	bibliometric	ADJ
easat-10838	571	30	analysis	analysis	NOUN
easat-10838	571	31	and	and	CCONJ
easat-10838	571	32	systematic	systematic	ADJ
easat-10838	571	33	literature	literature	NOUN
easat-10838	571	34	review	review	PROPN
easat-10838	571	35	:	:	PUNCT
easat-10838	571	36	do	do	AUX
easat-10838	571	37	investors	investor	NOUN
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easat-10838	571	39	more	more	ADV
easat-10838	571	40	environmentally	environmentally	ADV
easat-10838	571	41	conscious	conscious	ADJ
easat-10838	571	42	?	?	PUNCT
easat-10838	571	43	,	,	PUNCT
easat-10838	571	44	"	"	PUNCT
easat-10838	571	45	environmental	environmental	ADJ
easat-10838	571	46	and	and	CCONJ
easat-10838	571	47	sustainability	sustainability	NOUN
easat-10838	571	48	indicators	indicator	NOUN
easat-10838	571	49	,	,	PUNCT
easat-10838	571	50	vol	vol	NOUN
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easat-10838	571	53	,	,	PUNCT
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easat-10838	571	55	100218	100218	NUM
easat-10838	571	56	,	,	PUNCT
easat-10838	571	57	2023	2023	NUM
easat-10838	571	58	.	.	PUNCT
easat-10838	572	1	[	[	X
easat-10838	572	2	10	10	NUM
easat-10838	572	3	]	]	X
easat-10838	572	4	f.	f.	PROPN
easat-10838	572	5	adjaoud	adjaoud	PROPN
easat-10838	572	6	and	and	CCONJ
easat-10838	572	7	w.	w.	PROPN
easat-10838	572	8	ben‐amar	ben‐amar	PROPN
easat-10838	572	9	,	,	PUNCT
easat-10838	572	10	"	"	PUNCT
easat-10838	572	11	corporate	corporate	ADJ
easat-10838	572	12	governance	governance	NOUN
easat-10838	572	13	and	and	CCONJ
easat-10838	572	14	dividend	dividend	NOUN
easat-10838	572	15	policy	policy	NOUN
easat-10838	572	16	:	:	PUNCT
easat-10838	572	17	shareholders	shareholder	NOUN
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easat-10838	572	22	?	?	PUNCT
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easat-10838	572	24	"	"	PUNCT
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easat-10838	572	28	finance	finance	PROPN
easat-10838	572	29	&	&	CCONJ
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easat-10838	572	31	,	,	PUNCT
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easat-10838	572	33	.	.	PROPN
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easat-10838	573	2	,	,	PUNCT
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easat-10838	573	5	5	5	NUM
easat-10838	573	6	-	-	SYM
easat-10838	573	7	6	6	NUM
easat-10838	573	8	,	,	PUNCT
easat-10838	573	9	pp	pp	ADJ
easat-10838	573	10	.	.	PUNCT
easat-10838	574	1	648	648	NUM
easat-10838	574	2	-	-	SYM
easat-10838	574	3	667	667	NUM
easat-10838	574	4	,	,	PUNCT
easat-10838	574	5	2010	2010	NUM
easat-10838	574	6	.	.	PUNCT
easat-10838	575	1	https://doi.org/10.1111/j.1468-5957.2010.02192.x	https://doi.org/10.1111/j.1468-5957.2010.02192.x	NOUN
easat-10838	576	1	[	[	X
easat-10838	576	2	11	11	NUM
easat-10838	576	3	]	]	PUNCT
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easat-10838	576	5	a.	a.	PROPN
easat-10838	576	6	f.	f.	PROPN
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easat-10838	576	8	,	,	PUNCT
easat-10838	576	9	"	"	PUNCT
easat-10838	576	10	corporate	corporate	ADJ
easat-10838	576	11	governance	governance	NOUN
easat-10838	576	12	mechanisms	mechanism	NOUN
easat-10838	576	13	and	and	CCONJ
easat-10838	576	14	firm	firm	NOUN
easat-10838	576	15	’s	’s	PART
easat-10838	576	16	performance	performance	NOUN
easat-10838	576	17	:	:	PUNCT
easat-10838	576	18	evidence	evidence	NOUN
easat-10838	576	19	from	from	ADP
easat-10838	576	20	jordan	jordan	PROPN
easat-10838	576	21	,	,	PUNCT
easat-10838	576	22	"	"	PUNCT
easat-10838	576	23	accounting	accounting	NOUN
easat-10838	576	24	and	and	CCONJ
easat-10838	576	25	finance	finance	NOUN
easat-10838	576	26	research	research	NOUN
easat-10838	576	27	,	,	PUNCT
easat-10838	576	28	vol	vol	NOUN
easat-10838	576	29	.	.	PROPN
easat-10838	576	30	9	9	NUM
easat-10838	576	31	,	,	PUNCT
easat-10838	576	32	no	no	INTJ
easat-10838	576	33	.	.	NOUN
easat-10838	576	34	2	2	NUM
easat-10838	576	35	,	,	PUNCT
easat-10838	576	36	pp	pp	ADJ
easat-10838	576	37	.	.	PUNCT
easat-10838	577	1	11	11	NUM
easat-10838	577	2	-	-	SYM
easat-10838	577	3	22	22	NUM
easat-10838	577	4	,	,	PUNCT
easat-10838	577	5	2020	2020	NUM
easat-10838	577	6	.	.	PUNCT
easat-10838	578	1	[	[	X
easat-10838	578	2	12	12	NUM
easat-10838	578	3	]	]	PUNCT
easat-10838	578	4	s.	s.	PROPN
easat-10838	578	5	c.	c.	PROPN
easat-10838	578	6	bae	bae	PROPN
easat-10838	578	7	,	,	PUNCT
easat-10838	578	8	k.	k.	PROPN
easat-10838	578	9	chang	chang	PROPN
easat-10838	578	10	,	,	PUNCT
easat-10838	578	11	and	and	CCONJ
easat-10838	578	12	e.	e.	PROPN
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easat-10838	578	14	,	,	PUNCT
easat-10838	578	15	"	"	PUNCT
easat-10838	578	16	culture	culture	NOUN
easat-10838	578	17	,	,	PUNCT
easat-10838	578	18	corporate	corporate	ADJ
easat-10838	578	19	governance	governance	NOUN
easat-10838	578	20	,	,	PUNCT
easat-10838	578	21	and	and	CCONJ
easat-10838	578	22	dividend	dividend	NOUN
easat-10838	578	23	policy	policy	NOUN
easat-10838	578	24	:	:	PUNCT
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easat-10838	578	26	evidence	evidence	NOUN
easat-10838	578	27	,	,	PUNCT
easat-10838	578	28	"	"	PUNCT
easat-10838	578	29	the	the	DET
easat-10838	578	30	journal	journal	NOUN
easat-10838	578	31	of	of	ADP
easat-10838	578	32	financial	financial	ADJ
easat-10838	578	33	research	research	NOUN
easat-10838	578	34	,	,	PUNCT
easat-10838	578	35	vol	vol	NOUN
easat-10838	578	36	.	.	PROPN
easat-10838	578	37	35	35	NUM
easat-10838	578	38	,	,	PUNCT
easat-10838	578	39	no	no	INTJ
easat-10838	578	40	.	.	NOUN
easat-10838	578	41	2	2	NUM
easat-10838	578	42	,	,	PUNCT
easat-10838	578	43	pp	pp	ADJ
easat-10838	578	44	.	.	PUNCT
easat-10838	579	1	289	289	NUM
easat-10838	579	2	-	-	SYM
easat-10838	579	3	316	316	NUM
easat-10838	579	4	,	,	PUNCT
easat-10838	579	5	2012	2012	NUM
easat-10838	579	6	.	.	PUNCT
easat-10838	580	1	https://doi.org/10.1111/j.1475-6803.2012.01318.x	https://doi.org/10.1111/j.1475-6803.2012.01318.x	ADJ
easat-10838	580	2	[	[	X
easat-10838	580	3	13	13	NUM
easat-10838	580	4	]	]	PUNCT
easat-10838	580	5	h.	h.	PROPN
easat-10838	580	6	ben‐nasr	ben‐nasr	PROPN
easat-10838	580	7	,	,	PUNCT
easat-10838	580	8	"	"	PUNCT
easat-10838	580	9	government	government	NOUN
easat-10838	580	10	ownership	ownership	NOUN
easat-10838	580	11	and	and	CCONJ
easat-10838	580	12	dividend	dividend	NOUN
easat-10838	580	13	policy	policy	NOUN
easat-10838	580	14	:	:	PUNCT
easat-10838	580	15	evidence	evidence	NOUN
easat-10838	580	16	from	from	ADP
easat-10838	580	17	newly	newly	ADV
easat-10838	580	18	privatised	privatised	ADJ
easat-10838	580	19	firms	firm	NOUN
easat-10838	580	20	,	,	PUNCT
easat-10838	580	21	"	"	PUNCT
easat-10838	580	22	journal	journal	NOUN
easat-10838	580	23	of	of	ADP
easat-10838	580	24	business	business	NOUN
easat-10838	580	25	finance	finance	PROPN
easat-10838	580	26	&	&	CCONJ
easat-10838	580	27	accounting	accounting	PROPN
easat-10838	580	28	,	,	PUNCT
easat-10838	580	29	vol	vol	NOUN
easat-10838	580	30	.	.	PROPN
easat-10838	581	1	42	42	NUM
easat-10838	581	2	,	,	PUNCT
easat-10838	581	3	no	no	INTJ
easat-10838	581	4	.	.	NOUN
easat-10838	582	1	5	5	NUM
easat-10838	582	2	-	-	SYM
easat-10838	582	3	6	6	NUM
easat-10838	582	4	,	,	PUNCT
easat-10838	582	5	pp	pp	ADJ
easat-10838	582	6	.	.	PUNCT
easat-10838	583	1	665	665	NUM
easat-10838	583	2	-	-	SYM
easat-10838	583	3	704	704	NUM
easat-10838	583	4	,	,	PUNCT
easat-10838	583	5	2015	2015	NUM
easat-10838	583	6	.	.	PUNCT
easat-10838	583	7	https://doi.org/10.1111/jbfa.12115	https://doi.org/10.1111/jbfa.12115	X
easat-10838	584	1	[	[	X
easat-10838	584	2	14	14	NUM
easat-10838	584	3	]	]	PUNCT
easat-10838	584	4	a.	a.	PROPN
easat-10838	584	5	k.	k.	PROPN
easat-10838	584	6	bhattacharyya	bhattacharyya	PROPN
easat-10838	584	7	,	,	PUNCT
easat-10838	584	8	corporate	corporate	ADJ
easat-10838	584	9	governance	governance	NOUN
easat-10838	584	10	in	in	ADP
easat-10838	584	11	india	india	PROPN
easat-10838	584	12	:	:	PUNCT
easat-10838	584	13	change	change	NOUN
easat-10838	584	14	and	and	CCONJ
easat-10838	584	15	continuity	continuity	NOUN
easat-10838	584	16	.	.	PUNCT
easat-10838	585	1	new	new	ADJ
easat-10838	585	2	delhi	delhi	PROPN
easat-10838	585	3	,	,	PUNCT
easat-10838	585	4	india	india	PROPN
easat-10838	585	5	:	:	PUNCT
easat-10838	585	6	oxford	oxford	PROPN
easat-10838	585	7	university	university	PROPN
easat-10838	585	8	press	press	NOUN
easat-10838	585	9	,	,	PUNCT
easat-10838	585	10	2016	2016	NUM
easat-10838	585	11	.	.	PUNCT
easat-10838	586	1	[	[	X
easat-10838	586	2	15	15	NUM
easat-10838	586	3	]	]	X
easat-10838	586	4	c.	c.	NOUN
easat-10838	586	5	helmers	helmer	NOUN
easat-10838	586	6	,	,	PUNCT
easat-10838	586	7	m.	m.	NOUN
easat-10838	586	8	patnam	patnam	NOUN
easat-10838	586	9	,	,	PUNCT
easat-10838	586	10	and	and	CCONJ
easat-10838	586	11	p.	p.	PROPN
easat-10838	586	12	r.	r.	PROPN
easat-10838	586	13	rau	rau	PROPN
easat-10838	586	14	,	,	PUNCT
easat-10838	586	15	"	"	PUNCT
easat-10838	586	16	do	do	AUX
easat-10838	586	17	board	board	NOUN
easat-10838	586	18	interlocks	interlock	NOUN
easat-10838	586	19	increase	increase	VERB
easat-10838	586	20	innovation	innovation	NOUN
easat-10838	586	21	?	?	PUNCT
easat-10838	587	1	evidence	evidence	NOUN
easat-10838	587	2	from	from	ADP
easat-10838	587	3	a	a	DET
easat-10838	587	4	corporate	corporate	ADJ
easat-10838	587	5	governance	governance	NOUN
easat-10838	587	6	reform	reform	NOUN
easat-10838	587	7	in	in	ADP
easat-10838	587	8	india	india	PROPN
easat-10838	587	9	,	,	PUNCT
easat-10838	587	10	"	"	PUNCT
easat-10838	587	11	journal	journal	NOUN
easat-10838	587	12	of	of	ADP
easat-10838	587	13	banking	banking	NOUN
easat-10838	587	14	&	&	CCONJ
easat-10838	587	15	finance	finance	PROPN
easat-10838	587	16	,	,	PUNCT
easat-10838	587	17	vol	vol	NOUN
easat-10838	587	18	.	.	PROPN
easat-10838	587	19	80	80	NUM
easat-10838	587	20	,	,	PUNCT
easat-10838	587	21	pp	pp	ADJ
easat-10838	587	22	.	.	PUNCT
easat-10838	588	1	51	51	NUM
easat-10838	588	2	-	-	SYM
easat-10838	588	3	70	70	NUM
easat-10838	588	4	,	,	PUNCT
easat-10838	588	5	2017	2017	NUM
easat-10838	588	6	.	.	PUNCT
easat-10838	589	1	https://doi.org/10.1016/j.jbankfin.2017.04.001	https://doi.org/10.1016/j.jbankfin.2017.04.001	X
easat-10838	590	1	[	[	X
easat-10838	590	2	16	16	NUM
easat-10838	590	3	]	]	PUNCT
easat-10838	590	4	p.	p.	NOUN
easat-10838	590	5	goel	goel	PROPN
easat-10838	590	6	,	,	PUNCT
easat-10838	590	7	"	"	PUNCT
easat-10838	590	8	implications	implication	NOUN
easat-10838	590	9	of	of	ADP
easat-10838	590	10	corporate	corporate	ADJ
easat-10838	590	11	governance	governance	NOUN
easat-10838	590	12	on	on	ADP
easat-10838	590	13	financial	financial	ADJ
easat-10838	590	14	performance	performance	NOUN
easat-10838	590	15	:	:	PUNCT
easat-10838	590	16	an	an	DET
easat-10838	590	17	analytical	analytical	ADJ
easat-10838	590	18	review	review	NOUN
easat-10838	590	19	of	of	ADP
easat-10838	590	20	governance	governance	NOUN
easat-10838	590	21	and	and	CCONJ
easat-10838	590	22	social	social	ADJ
easat-10838	590	23	reporting	reporting	NOUN
easat-10838	590	24	reforms	reform	NOUN
easat-10838	590	25	in	in	ADP
easat-10838	590	26	india	india	PROPN
easat-10838	590	27	,	,	PUNCT
easat-10838	590	28	"	"	PUNCT
easat-10838	590	29	asian	asian	ADJ
easat-10838	590	30	journal	journal	NOUN
easat-10838	590	31	of	of	ADP
easat-10838	590	32	sustainability	sustainability	NOUN
easat-10838	590	33	and	and	CCONJ
easat-10838	590	34	social	social	ADJ
easat-10838	590	35	responsibility	responsibility	NOUN
easat-10838	590	36	,	,	PUNCT
easat-10838	590	37	vol	vol	NOUN
easat-10838	590	38	.	.	PROPN
easat-10838	591	1	3	3	NUM
easat-10838	591	2	,	,	PUNCT
easat-10838	591	3	pp	pp	ADJ
easat-10838	591	4	.	.	PUNCT
easat-10838	592	1	1	1	NUM
easat-10838	592	2	-	-	SYM
easat-10838	592	3	21	21	NUM
easat-10838	592	4	,	,	PUNCT
easat-10838	592	5	2018	2018	NUM
easat-10838	592	6	.	.	PUNCT
easat-10838	593	1	[	[	X
easat-10838	593	2	17	17	NUM
easat-10838	593	3	]	]	X
easat-10838	593	4	n.	n.	NOUN
easat-10838	593	5	sanan	sanan	PROPN
easat-10838	593	6	,	,	PUNCT
easat-10838	593	7	"	"	PUNCT
easat-10838	593	8	impact	impact	NOUN
easat-10838	593	9	of	of	ADP
easat-10838	593	10	board	board	NOUN
easat-10838	593	11	characteristics	characteristic	NOUN
easat-10838	593	12	on	on	ADP
easat-10838	593	13	firm	firm	ADJ
easat-10838	593	14	dividends	dividend	NOUN
easat-10838	593	15	:	:	PUNCT
easat-10838	593	16	evidence	evidence	NOUN
easat-10838	593	17	from	from	ADP
easat-10838	593	18	india	india	PROPN
easat-10838	593	19	,	,	PUNCT
easat-10838	593	20	"	"	PUNCT
easat-10838	593	21	corporate	corporate	ADJ
easat-10838	593	22	governance	governance	NOUN
easat-10838	593	23	:	:	PUNCT
easat-10838	593	24	the	the	DET
easat-10838	593	25	international	international	ADJ
easat-10838	593	26	journal	journal	NOUN
easat-10838	593	27	of	of	ADP
easat-10838	593	28	business	business	NOUN
easat-10838	593	29	in	in	ADP
easat-10838	593	30	society	society	NOUN
easat-10838	593	31	,	,	PUNCT
easat-10838	593	32	vol	vol	NOUN
easat-10838	593	33	.	.	PROPN
easat-10838	593	34	19	19	NUM
easat-10838	593	35	,	,	PUNCT
easat-10838	593	36	no	no	INTJ
easat-10838	593	37	.	.	NOUN
easat-10838	593	38	6	6	NUM
easat-10838	593	39	,	,	PUNCT
easat-10838	593	40	pp	pp	ADJ
easat-10838	593	41	.	.	PUNCT
easat-10838	593	42	1204	1204	NUM
easat-10838	593	43	-	-	SYM
easat-10838	593	44	1215	1215	NUM
easat-10838	593	45	,	,	PUNCT
easat-10838	593	46	2019	2019	NUM
easat-10838	593	47	.	.	PUNCT
easat-10838	594	1	https://doi.org/10.1108/cg-12-20180383	https://doi.org/10.1108/cg-12-20180383	X
easat-10838	595	1	[	[	X
easat-10838	595	2	18	18	NUM
easat-10838	595	3	]	]	X
easat-10838	595	4	v.	v.	CCONJ
easat-10838	595	5	srivastava	srivastava	PROPN
easat-10838	595	6	,	,	PUNCT
easat-10838	595	7	n.	n.	PROPN
easat-10838	595	8	das	das	PROPN
easat-10838	595	9	,	,	PUNCT
easat-10838	595	10	and	and	CCONJ
easat-10838	595	11	j.	j.	PROPN
easat-10838	595	12	k.	k.	PROPN
easat-10838	595	13	pattanayak	pattanayak	PROPN
easat-10838	595	14	,	,	PUNCT
easat-10838	595	15	"	"	PUNCT
easat-10838	595	16	impact	impact	NOUN
easat-10838	595	17	of	of	ADP
easat-10838	595	18	corporate	corporate	ADJ
easat-10838	595	19	governance	governance	NOUN
easat-10838	595	20	attributes	attribute	NOUN
easat-10838	595	21	on	on	ADP
easat-10838	595	22	cost	cost	NOUN
easat-10838	595	23	of	of	ADP
easat-10838	595	24	equity	equity	NOUN
easat-10838	595	25	:	:	PUNCT
easat-10838	595	26	evidence	evidence	NOUN
easat-10838	595	27	from	from	ADP
easat-10838	595	28	an	an	DET
easat-10838	595	29	emerging	emerge	VERB
easat-10838	595	30	economy	economy	NOUN
easat-10838	595	31	,	,	PUNCT
easat-10838	595	32	"	"	PUNCT
easat-10838	595	33	managerial	managerial	ADJ
easat-10838	595	34	auditing	auditing	NOUN
easat-10838	595	35	journal	journal	NOUN
easat-10838	595	36	,	,	PUNCT
easat-10838	595	37	vol	vol	NOUN
easat-10838	595	38	.	.	PROPN
easat-10838	596	1	34	34	NUM
easat-10838	596	2	,	,	PUNCT
easat-10838	596	3	no	no	INTJ
easat-10838	596	4	.	.	NOUN
easat-10838	596	5	2	2	NUM
easat-10838	596	6	,	,	PUNCT
easat-10838	596	7	pp	pp	ADJ
easat-10838	596	8	.	.	PUNCT
easat-10838	597	1	142	142	NUM
easat-10838	597	2	-	-	SYM
easat-10838	597	3	161	161	NUM
easat-10838	597	4	,	,	PUNCT
easat-10838	597	5	2019	2019	NUM
easat-10838	597	6	.	.	PUNCT
easat-10838	598	1	https://doi.org/10.1108/maj-01-2018-1770	https://doi.org/10.1108/maj-01-2018-1770	NOUN
easat-10838	599	1	[	[	X
easat-10838	599	2	19	19	NUM
easat-10838	599	3	]	]	X
easat-10838	599	4	s.	s.	PROPN
easat-10838	599	5	neupane	neupane	PROPN
easat-10838	599	6	and	and	CCONJ
easat-10838	599	7	b.	b.	PROPN
easat-10838	599	8	neupane	neupane	PROPN
easat-10838	599	9	,	,	PUNCT
easat-10838	599	10	"	"	PUNCT
easat-10838	599	11	board	board	NOUN
easat-10838	599	12	structure	structure	NOUN
easat-10838	599	13	and	and	CCONJ
easat-10838	599	14	institutional	institutional	ADJ
easat-10838	599	15	ownership	ownership	NOUN
easat-10838	599	16	at	at	ADP
easat-10838	599	17	the	the	DET
easat-10838	599	18	time	time	NOUN
easat-10838	599	19	of	of	ADP
easat-10838	599	20	ipo	ipo	NOUN
easat-10838	599	21	,	,	PUNCT
easat-10838	599	22	"	"	PUNCT
easat-10838	599	23	managerial	managerial	ADJ
easat-10838	599	24	finance	finance	NOUN
easat-10838	599	25	,	,	PUNCT
easat-10838	599	26	vol	vol	NOUN
easat-10838	599	27	.	.	PROPN
easat-10838	599	28	43	43	NUM
easat-10838	599	29	,	,	PUNCT
easat-10838	599	30	no	no	INTJ
easat-10838	599	31	.	.	NOUN
easat-10838	599	32	9	9	NUM
easat-10838	599	33	,	,	PUNCT
easat-10838	599	34	pp	pp	ADJ
easat-10838	599	35	.	.	PUNCT
easat-10838	600	1	950	950	NUM
easat-10838	600	2	-	-	PUNCT
easat-10838	600	3	965	965	NUM
easat-10838	600	4	,	,	PUNCT
easat-10838	600	5	2017	2017	NUM
easat-10838	600	6	.	.	PUNCT
easat-10838	601	1	https://doi.org/10.1108/mf-07-2016-0187	https://doi.org/10.1108/mf-07-2016-0187	X
easat-10838	602	1	[	[	X
easat-10838	602	2	20	20	NUM
easat-10838	602	3	]	]	PUNCT
easat-10838	602	4	k.	k.	PROPN
easat-10838	602	5	kumar	kumar	PROPN
easat-10838	602	6	,	,	PUNCT
easat-10838	602	7	r.	r.	PROPN
easat-10838	602	8	kumari	kumari	PROPN
easat-10838	602	9	,	,	PUNCT
easat-10838	602	10	m.	m.	NOUN
easat-10838	602	11	nandy	nandy	PROPN
easat-10838	602	12	,	,	PUNCT
easat-10838	602	13	m.	m.	NOUN
easat-10838	602	14	sarim	sarim	PROPN
easat-10838	602	15	,	,	PUNCT
easat-10838	602	16	and	and	CCONJ
easat-10838	602	17	r.	r.	PROPN
easat-10838	602	18	kumar	kumar	PROPN
easat-10838	602	19	,	,	PUNCT
easat-10838	602	20	"	"	PUNCT
easat-10838	602	21	do	do	VERB
easat-10838	602	22	ownership	ownership	NOUN
easat-10838	602	23	structures	structure	NOUN
easat-10838	602	24	and	and	CCONJ
easat-10838	602	25	governance	governance	NOUN
easat-10838	602	26	attributes	attribute	VERB
easat-10838	602	27	matter	matter	NOUN
easat-10838	602	28	for	for	ADP
easat-10838	602	29	corporate	corporate	ADJ
easat-10838	602	30	sustainability	sustainability	NOUN
easat-10838	602	31	reporting	reporting	NOUN
easat-10838	602	32	?	?	PUNCT
easat-10838	603	1	an	an	DET
easat-10838	603	2	examination	examination	NOUN
easat-10838	603	3	in	in	ADP
easat-10838	603	4	the	the	DET
easat-10838	603	5	indian	indian	ADJ
easat-10838	603	6	context	context	NOUN
easat-10838	603	7	,	,	PUNCT
easat-10838	603	8	"	"	PUNCT
easat-10838	603	9	management	management	NOUN
easat-10838	603	10	of	of	ADP
easat-10838	603	11	environmental	environmental	ADJ
easat-10838	603	12	quality	quality	NOUN
easat-10838	603	13	:	:	PUNCT
easat-10838	603	14	an	an	DET
easat-10838	603	15	international	international	ADJ
easat-10838	603	16	journal	journal	NOUN
easat-10838	603	17	,	,	PUNCT
easat-10838	603	18	vol	vol	NOUN
easat-10838	603	19	.	.	PROPN
easat-10838	603	20	33	33	NUM
easat-10838	603	21	,	,	PUNCT
easat-10838	603	22	no	no	INTJ
easat-10838	603	23	.	.	NOUN
easat-10838	603	24	5	5	NUM
easat-10838	603	25	,	,	PUNCT
easat-10838	603	26	pp	pp	ADJ
easat-10838	603	27	.	.	PUNCT
easat-10838	604	1	1077	1077	NUM
easat-10838	604	2	-	-	SYM
easat-10838	604	3	1096	1096	NUM
easat-10838	604	4	,	,	PUNCT
easat-10838	604	5	2022	2022	NUM
easat-10838	604	6	.	.	PUNCT
easat-10838	605	1	[	[	X
easat-10838	605	2	21	21	NUM
easat-10838	605	3	]	]	X
easat-10838	605	4	l.	l.	PROPN
easat-10838	605	5	j.	j.	PROPN
easat-10838	605	6	lynch	lynch	PROPN
easat-10838	605	7	and	and	CCONJ
easat-10838	605	8	s.	s.	PROPN
easat-10838	605	9	p.	p.	PROPN
easat-10838	605	10	williams	williams	PROPN
easat-10838	605	11	,	,	PUNCT
easat-10838	605	12	"	"	PUNCT
easat-10838	605	13	does	do	VERB
easat-10838	605	14	equity	equity	NOUN
easat-10838	605	15	compensation	compensation	PROPN
easat-10838	605	16	compromise	compromise	PROPN
easat-10838	605	17	audit	audit	NOUN
easat-10838	605	18	committee	committee	NOUN
easat-10838	605	19	independence	independence	NOUN
easat-10838	605	20	?	?	PUNCT
easat-10838	606	1	evidence	evidence	NOUN
easat-10838	606	2	from	from	ADP
easat-10838	606	3	earnings	earning	NOUN
easat-10838	606	4	management	management	NOUN
easat-10838	606	5	,	,	PUNCT
easat-10838	606	6	"	"	PUNCT
easat-10838	606	7	journal	journal	NOUN
easat-10838	606	8	of	of	ADP
easat-10838	606	9	managerial	managerial	ADJ
easat-10838	606	10	issues	issue	NOUN
easat-10838	606	11	,	,	PUNCT
easat-10838	606	12	vol	vol	NOUN
easat-10838	606	13	.	.	PROPN
easat-10838	606	14	24	24	NUM
easat-10838	606	15	,	,	PUNCT
easat-10838	606	16	no	no	INTJ
easat-10838	606	17	.	.	NOUN
easat-10838	606	18	3	3	NUM
easat-10838	606	19	,	,	PUNCT
easat-10838	606	20	pp	pp	ADJ
easat-10838	606	21	.	.	PUNCT
easat-10838	607	1	293	293	NUM
easat-10838	607	2	-	-	SYM
easat-10838	607	3	320	320	NUM
easat-10838	607	4	,	,	PUNCT
easat-10838	607	5	2012	2012	NUM
easat-10838	607	6	.	.	PUNCT
easat-10838	608	1	[	[	X
easat-10838	608	2	22	22	NUM
easat-10838	608	3	]	]	PUNCT
easat-10838	608	4	m.	m.	NOUN
easat-10838	608	5	w.	w.	PROPN
easat-10838	608	6	lahouirich	lahouirich	PROPN
easat-10838	608	7	and	and	CCONJ
easat-10838	608	8	a.	a.	PROPN
easat-10838	608	9	el	el	PROPN
easat-10838	608	10	amri	amri	PROPN
easat-10838	608	11	,	,	PUNCT
easat-10838	608	12	"	"	PUNCT
easat-10838	608	13	impacts	impact	NOUN
easat-10838	608	14	of	of	ADP
easat-10838	608	15	private	private	ADJ
easat-10838	608	16	benefits	benefit	NOUN
easat-10838	608	17	on	on	ADP
easat-10838	608	18	corporate	corporate	ADJ
easat-10838	608	19	governance	governance	NOUN
easat-10838	608	20	,	,	PUNCT
easat-10838	608	21	"	"	PUNCT
easat-10838	608	22	financial	financial	ADJ
easat-10838	608	23	markets	market	NOUN
easat-10838	608	24	,	,	PUNCT
easat-10838	608	25	institutions	institution	NOUN
easat-10838	608	26	and	and	CCONJ
easat-10838	608	27	risks	risk	NOUN
easat-10838	608	28	,	,	PUNCT
easat-10838	608	29	vol	vol	NOUN
easat-10838	608	30	.	.	PROPN
easat-10838	608	31	8	8	NUM
easat-10838	608	32	,	,	PUNCT
easat-10838	608	33	no	no	INTJ
easat-10838	608	34	.	.	NOUN
easat-10838	608	35	3	3	NUM
easat-10838	608	36	,	,	PUNCT
easat-10838	608	37	pp	pp	ADJ
easat-10838	608	38	.	.	PUNCT
easat-10838	608	39	113	113	NUM
easat-10838	608	40	-	-	SYM
easat-10838	608	41	133	133	NUM
easat-10838	608	42	,	,	PUNCT
easat-10838	608	43	2024	2024	NUM
easat-10838	608	44	.	.	PUNCT
easat-10838	609	1	[	[	X
easat-10838	609	2	23	23	NUM
easat-10838	609	3	]	]	PUNCT
easat-10838	609	4	x.	x.	NOUN
easat-10838	610	1	p.	p.	PROPN
easat-10838	610	2	nguyen	nguyen	PROPN
easat-10838	610	3	,	,	PUNCT
easat-10838	610	4	n.	n.	PROPN
easat-10838	610	5	d.	d.	PROPN
easat-10838	610	6	le	le	PROPN
easat-10838	610	7	,	,	PUNCT
easat-10838	610	8	v.	v.	ADP
easat-10838	610	9	v.	v.	CCONJ
easat-10838	610	10	pham	pham	PROPN
easat-10838	610	11	,	,	PUNCT
easat-10838	610	12	t.	t.	PROPN
easat-10838	610	13	t.	t.	PROPN
easat-10838	610	14	huynh	huynh	PROPN
easat-10838	610	15	,	,	PUNCT
easat-10838	610	16	v.	v.	PROPN
easat-10838	610	17	h.	h.	PROPN
easat-10838	610	18	dong	dong	PROPN
easat-10838	610	19	,	,	PUNCT
easat-10838	610	20	and	and	CCONJ
easat-10838	610	21	a.	a.	NOUN
easat-10838	610	22	t.	t.	PROPN
easat-10838	610	23	hoang	hoang	PROPN
easat-10838	610	24	,	,	PUNCT
easat-10838	610	25	"	"	PUNCT
easat-10838	610	26	mission	mission	NOUN
easat-10838	610	27	,	,	PUNCT
easat-10838	610	28	challenges	challenge	NOUN
easat-10838	610	29	,	,	PUNCT
easat-10838	610	30	and	and	CCONJ
easat-10838	610	31	prospects	prospect	NOUN
easat-10838	610	32	of	of	ADP
easat-10838	610	33	renewable	renewable	ADJ
easat-10838	610	34	energy	energy	NOUN
easat-10838	610	35	development	development	NOUN
easat-10838	610	36	in	in	ADP
easat-10838	610	37	vietnam	vietnam	PROPN
easat-10838	610	38	,	,	PUNCT
easat-10838	610	39	"	"	PUNCT
easat-10838	610	40	energy	energy	NOUN
easat-10838	610	41	sources	source	NOUN
easat-10838	610	42	,	,	PUNCT
easat-10838	610	43	part	part	NOUN
easat-10838	610	44	a	a	DET
easat-10838	610	45	:	:	PUNCT
easat-10838	610	46	recovery	recovery	NOUN
easat-10838	610	47	,	,	PUNCT
easat-10838	610	48	utilization	utilization	NOUN
easat-10838	610	49	,	,	PUNCT
easat-10838	610	50	and	and	CCONJ
easat-10838	610	51	environmental	environmental	ADJ
easat-10838	610	52	effects	effect	NOUN
easat-10838	610	53	,	,	PUNCT
easat-10838	610	54	vol	vol	NOUN
easat-10838	610	55	.	.	PROPN
easat-10838	611	1	47	47	NUM
easat-10838	611	2	,	,	PUNCT
easat-10838	611	3	no	no	INTJ
easat-10838	611	4	.	.	NOUN
easat-10838	611	5	1	1	NUM
easat-10838	611	6	,	,	PUNCT
easat-10838	611	7	pp	pp	ADJ
easat-10838	611	8	.	.	PUNCT
easat-10838	612	1	10367	10367	NUM
easat-10838	612	2	-	-	SYM
easat-10838	612	3	10379	10379	NUM
easat-10838	612	4	,	,	PUNCT
easat-10838	612	5	2025	2025	NUM
easat-10838	612	6	.	.	PUNCT
easat-10838	613	1	[	[	X
easat-10838	613	2	24	24	NUM
easat-10838	613	3	]	]	PUNCT
easat-10838	613	4	i.	i.	PROPN
easat-10838	613	5	yuhertiana	yuhertiana	PROPN
easat-10838	613	6	,	,	PUNCT
easat-10838	613	7	g.	g.	PROPN
easat-10838	613	8	a.	a.	PROPN
easat-10838	613	9	husna	husna	PROPN
easat-10838	613	10	,	,	PUNCT
easat-10838	613	11	and	and	CCONJ
easat-10838	613	12	e.	e.	PROPN
easat-10838	613	13	susilowati	susilowati	PROPN
easat-10838	613	14	,	,	PUNCT
easat-10838	613	15	"	"	PUNCT
easat-10838	613	16	audit	audit	NOUN
easat-10838	613	17	committee	committee	NOUN
easat-10838	613	18	and	and	CCONJ
easat-10838	613	19	esg	esg	PROPN
easat-10838	613	20	disclosure	disclosure	NOUN
easat-10838	613	21	:	:	PUNCT
easat-10838	613	22	advancing	advance	VERB
easat-10838	613	23	sdg	sdg	NOUN
easat-10838	613	24	for	for	ADP
easat-10838	613	25	sustainable	sustainable	ADJ
easat-10838	613	26	performance	performance	NOUN
easat-10838	613	27	in	in	ADP
easat-10838	613	28	state	state	NOUN
easat-10838	613	29	-	-	PUNCT
easat-10838	613	30	owned	own	VERB
easat-10838	613	31	enterprises	enterprise	NOUN
easat-10838	613	32	,	,	PUNCT
easat-10838	613	33	"	"	PUNCT
easat-10838	613	34	journal	journal	NOUN
easat-10838	613	35	of	of	ADP
easat-10838	613	36	lifestyle	lifestyle	NOUN
easat-10838	613	37	and	and	CCONJ
easat-10838	613	38	sdgs	sdgs	PROPN
easat-10838	613	39	review	review	PROPN
easat-10838	613	40	,	,	PUNCT
easat-10838	613	41	vol	vol	NOUN
easat-10838	613	42	.	.	PROPN
easat-10838	613	43	5	5	NUM
easat-10838	613	44	,	,	PUNCT
easat-10838	613	45	no	no	INTJ
easat-10838	613	46	.	.	NOUN
easat-10838	613	47	1	1	NUM
easat-10838	613	48	,	,	PUNCT
easat-10838	613	49	p.	p.	NOUN
easat-10838	613	50	e05042	e05042	NOUN
easat-10838	613	51	,	,	PUNCT
easat-10838	613	52	2025	2025	NUM
easat-10838	613	53	.	.	PUNCT
easat-10838	614	1	https://doi.org/10.47172/2965-730x.sdgsreview.v5.n01.pe05042	https://doi.org/10.47172/2965-730x.sdgsreview.v5.n01.pe05042	PROPN
easat-10838	615	1	[	[	X
easat-10838	615	2	25	25	NUM
easat-10838	615	3	]	]	PUNCT
easat-10838	615	4	l.	l.	PROPN
easat-10838	615	5	bekhedda	bekhedda	PROPN
easat-10838	615	6	and	and	CCONJ
easat-10838	615	7	m.	m.	PROPN
easat-10838	615	8	benichou	benichou	PROPN
easat-10838	615	9	,	,	PUNCT
easat-10838	615	10	"	"	PUNCT
easat-10838	615	11	internal	internal	ADJ
easat-10838	615	12	audit	audit	NOUN
easat-10838	615	13	and	and	CCONJ
easat-10838	615	14	internal	internal	ADJ
easat-10838	615	15	control	control	NOUN
easat-10838	615	16	for	for	ADP
easat-10838	615	17	high	high	ADJ
easat-10838	615	18	-	-	PUNCT
easat-10838	615	19	quality	quality	NOUN
easat-10838	615	20	financial	financial	ADJ
easat-10838	615	21	information	information	NOUN
easat-10838	615	22	,	,	PUNCT
easat-10838	615	23	"	"	PUNCT
easat-10838	615	24	european	european	ADJ
easat-10838	615	25	economic	economic	ADJ
easat-10838	615	26	letters	letter	NOUN
easat-10838	615	27	,	,	PUNCT
easat-10838	615	28	vol	vol	NOUN
easat-10838	615	29	.	.	PROPN
easat-10838	615	30	14	14	NUM
easat-10838	615	31	,	,	PUNCT
easat-10838	615	32	no	no	INTJ
easat-10838	615	33	.	.	NOUN
easat-10838	615	34	4	4	NUM
easat-10838	615	35	,	,	PUNCT
easat-10838	615	36	pp	pp	ADJ
easat-10838	615	37	.	.	PUNCT
easat-10838	616	1	1304	1304	NUM
easat-10838	616	2	-	-	SYM
easat-10838	616	3	1313	1313	NUM
easat-10838	616	4	,	,	PUNCT
easat-10838	616	5	2024	2024	NUM
easat-10838	616	6	.	.	PUNCT
easat-10838	617	1	[	[	X
easat-10838	617	2	26	26	NUM
easat-10838	617	3	]	]	PUNCT
easat-10838	617	4	a.	a.	NOUN
easat-10838	617	5	m.	m.	NOUN
easat-10838	617	6	masli	masli	PROPN
easat-10838	617	7	,	,	PUNCT
easat-10838	617	8	the	the	DET
easat-10838	617	9	role	role	NOUN
easat-10838	617	10	of	of	ADP
easat-10838	617	11	the	the	DET
easat-10838	617	12	audit	audit	NOUN
easat-10838	617	13	committee	committee	NOUN
easat-10838	617	14	as	as	ADP
easat-10838	617	15	a	a	DET
easat-10838	617	16	corporate	corporate	ADJ
easat-10838	617	17	governance	governance	NOUN
easat-10838	617	18	mechanism	mechanism	NOUN
easat-10838	617	19	:	:	PUNCT
easat-10838	617	20	the	the	DET
easat-10838	617	21	case	case	NOUN
easat-10838	617	22	of	of	ADP
easat-10838	617	23	the	the	DET
easat-10838	617	24	banking	banking	NOUN
easat-10838	617	25	sector	sector	NOUN
easat-10838	617	26	in	in	ADP
easat-10838	617	27	libya	libya	PROPN
easat-10838	617	28	.	.	PUNCT
easat-10838	618	1	united	united	PROPN
easat-10838	618	2	kingdom	kingdom	PROPN
easat-10838	618	3	:	:	PUNCT
easat-10838	618	4	nottingham	nottingham	PROPN
easat-10838	618	5	trent	trent	PROPN
easat-10838	618	6	university	university	NOUN
easat-10838	618	7	,	,	PUNCT
easat-10838	618	8	2018	2018	NUM
easat-10838	618	9	.	.	PUNCT
easat-10838	619	1	[	[	X
easat-10838	619	2	27	27	NUM
easat-10838	619	3	]	]	X
easat-10838	619	4	q.	q.	PROPN
easat-10838	619	5	u.	u.	PROPN
easat-10838	619	6	zaman	zaman	PROPN
easat-10838	619	7	et	et	PROPN
easat-10838	619	8	al	al	PROPN
easat-10838	619	9	.	.	PROPN
easat-10838	619	10	,	,	PUNCT
easat-10838	619	11	"	"	PUNCT
easat-10838	619	12	zinc	zinc	NOUN
easat-10838	619	13	biofortification	biofortification	NOUN
easat-10838	619	14	in	in	ADP
easat-10838	619	15	rice	rice	NOUN
easat-10838	619	16	:	:	PUNCT
easat-10838	619	17	leveraging	leverage	VERB
easat-10838	619	18	agriculture	agriculture	NOUN
easat-10838	619	19	to	to	PART
easat-10838	619	20	moderate	moderate	VERB
easat-10838	619	21	hidden	hidden	ADJ
easat-10838	619	22	hunger	hunger	NOUN
easat-10838	619	23	in	in	ADP
easat-10838	619	24	developing	develop	VERB
easat-10838	619	25	countries	country	NOUN
easat-10838	619	26	,	,	PUNCT
easat-10838	619	27	"	"	PUNCT
easat-10838	619	28	archives	archive	NOUN
easat-10838	619	29	of	of	ADP
easat-10838	619	30	agronomy	agronomy	NOUN
easat-10838	619	31	and	and	CCONJ
easat-10838	619	32	soil	soil	NOUN
easat-10838	619	33	science	science	NOUN
easat-10838	619	34	,	,	PUNCT
easat-10838	619	35	vol	vol	NOUN
easat-10838	619	36	.	.	PROPN
easat-10838	619	37	64	64	NUM
easat-10838	619	38	,	,	PUNCT
easat-10838	619	39	no	no	INTJ
easat-10838	619	40	.	.	NOUN
easat-10838	619	41	2	2	NUM
easat-10838	619	42	,	,	PUNCT
easat-10838	619	43	pp	pp	ADJ
easat-10838	619	44	.	.	PUNCT
easat-10838	620	1	147	147	NUM
easat-10838	620	2	-	-	SYM
easat-10838	620	3	161	161	NUM
easat-10838	620	4	,	,	PUNCT
easat-10838	620	5	2018	2018	NUM
easat-10838	620	6	.	.	PUNCT
easat-10838	621	1	[	[	X
easat-10838	621	2	28	28	NUM
easat-10838	621	3	]	]	X
easat-10838	621	4	m.	m.	NOUN
easat-10838	621	5	gelter	gelter	NOUN
easat-10838	621	6	and	and	CCONJ
easat-10838	621	7	a.	a.	PROPN
easat-10838	621	8	gurrea	gurrea	PROPN
easat-10838	621	9	-	-	PUNCT
easat-10838	621	10	martínez	martínez	PROPN
easat-10838	621	11	,	,	PUNCT
easat-10838	621	12	"	"	PUNCT
easat-10838	621	13	addressing	address	VERB
easat-10838	621	14	the	the	DET
easat-10838	621	15	auditor	auditor	NOUN
easat-10838	621	16	independence	independence	NOUN
easat-10838	621	17	puzzle	puzzle	NOUN
easat-10838	621	18	:	:	PUNCT
easat-10838	621	19	regulatory	regulatory	ADJ
easat-10838	621	20	models	model	NOUN
easat-10838	621	21	and	and	CCONJ
easat-10838	621	22	proposal	proposal	NOUN
easat-10838	621	23	for	for	ADP
easat-10838	621	24	reform	reform	NOUN
easat-10838	621	25	,	,	PUNCT
easat-10838	621	26	"	"	PUNCT
easat-10838	621	27	vanderbilt	vanderbilt	PROPN
easat-10838	621	28	journal	journal	PROPN
easat-10838	621	29	of	of	ADP
easat-10838	621	30	transnational	transnational	ADJ
easat-10838	621	31	law	law	NOUN
easat-10838	621	32	,	,	PUNCT
easat-10838	621	33	vol	vol	NOUN
easat-10838	621	34	.	.	PROPN
easat-10838	621	35	53	53	NUM
easat-10838	621	36	,	,	PUNCT
easat-10838	621	37	p.	p.	NOUN
easat-10838	621	38	787	787	NUM
easat-10838	621	39	,	,	PUNCT
easat-10838	621	40	2020	2020	NUM
easat-10838	621	41	.	.	PUNCT
easat-10838	622	1	[	[	X
easat-10838	622	2	29	29	NUM
easat-10838	622	3	]	]	X
easat-10838	622	4	h.	h.	PROPN
easat-10838	622	5	a.	a.	PROPN
easat-10838	622	6	boshnak	boshnak	PROPN
easat-10838	622	7	,	,	PUNCT
easat-10838	622	8	"	"	PUNCT
easat-10838	622	9	the	the	DET
easat-10838	622	10	impact	impact	NOUN
easat-10838	622	11	of	of	ADP
easat-10838	622	12	board	board	NOUN
easat-10838	622	13	composition	composition	NOUN
easat-10838	622	14	and	and	CCONJ
easat-10838	622	15	ownership	ownership	NOUN
easat-10838	622	16	structure	structure	NOUN
easat-10838	622	17	on	on	ADP
easat-10838	622	18	dividend	dividend	NOUN
easat-10838	622	19	payout	payout	NOUN
easat-10838	622	20	policy	policy	NOUN
easat-10838	622	21	:	:	PUNCT
easat-10838	622	22	evidence	evidence	NOUN
easat-10838	622	23	from	from	ADP
easat-10838	622	24	saudi	saudi	PROPN
easat-10838	622	25	arabia	arabia	PROPN
easat-10838	622	26	,	,	PUNCT
easat-10838	622	27	"	"	PUNCT
easat-10838	622	28	international	international	ADJ
easat-10838	622	29	journal	journal	NOUN
easat-10838	622	30	of	of	ADP
easat-10838	622	31	emerging	emerge	VERB
easat-10838	622	32	markets	market	NOUN
easat-10838	622	33	,	,	PUNCT
easat-10838	622	34	vol	vol	NOUN
easat-10838	622	35	.	.	PROPN
easat-10838	622	36	18	18	NUM
easat-10838	622	37	,	,	PUNCT
easat-10838	622	38	no	no	INTJ
easat-10838	622	39	.	.	NOUN
easat-10838	622	40	9	9	NUM
easat-10838	622	41	,	,	PUNCT
easat-10838	622	42	pp	pp	ADJ
easat-10838	622	43	.	.	PUNCT
easat-10838	623	1	3178	3178	NUM
easat-10838	623	2	-	-	SYM
easat-10838	623	3	3200	3200	NUM
easat-10838	623	4	,	,	PUNCT
easat-10838	623	5	2021	2021	NUM
easat-10838	623	6	.	.	PUNCT
easat-10838	624	1	https://doi.org/10.1108/ijoem-05-2021-0791	https://doi.org/10.1108/ijoem-05-2021-0791	AUX
easat-10838	625	1	[	[	X
easat-10838	625	2	30	30	NUM
easat-10838	625	3	]	]	PUNCT
easat-10838	625	4	e.	e.	PROPN
easat-10838	625	5	k.	k.	PROPN
easat-10838	625	6	thompson	thompson	PROPN
easat-10838	625	7	and	and	CCONJ
easat-10838	625	8	s.	s.	PROPN
easat-10838	625	9	a.	a.	PROPN
easat-10838	625	10	manu	manu	PROPN
easat-10838	625	11	,	,	PUNCT
easat-10838	625	12	"	"	PUNCT
easat-10838	625	13	the	the	DET
easat-10838	625	14	impact	impact	NOUN
easat-10838	625	15	of	of	ADP
easat-10838	625	16	board	board	NOUN
easat-10838	625	17	composition	composition	NOUN
easat-10838	625	18	on	on	ADP
easat-10838	625	19	the	the	DET
easat-10838	625	20	dividend	dividend	NOUN
easat-10838	625	21	policy	policy	NOUN
easat-10838	625	22	of	of	ADP
easat-10838	625	23	us	us	PROPN
easat-10838	625	24	firms	firm	NOUN
easat-10838	625	25	,	,	PUNCT
easat-10838	625	26	"	"	PUNCT
easat-10838	625	27	corporate	corporate	ADJ
easat-10838	625	28	governance	governance	NOUN
easat-10838	625	29	,	,	PUNCT
easat-10838	625	30	vol	vol	NOUN
easat-10838	625	31	.	.	PROPN
easat-10838	625	32	21	21	NUM
easat-10838	625	33	,	,	PUNCT
easat-10838	625	34	no	no	INTJ
easat-10838	625	35	.	.	NOUN
easat-10838	625	36	5	5	NUM
easat-10838	625	37	,	,	PUNCT
easat-10838	625	38	pp	pp	ADJ
easat-10838	625	39	.	.	PUNCT
easat-10838	626	1	737	737	NUM
easat-10838	626	2	-	-	SYM
easat-10838	626	3	753	753	NUM
easat-10838	626	4	,	,	PUNCT
easat-10838	626	5	2021	2021	NUM
easat-10838	626	6	.	.	PUNCT
easat-10838	627	1	https://doi.org/10.1108/cg-05-2020-0182	https://doi.org/10.1108/cg-05-2020-0182	PROPN
easat-10838	627	2	https://doi.org/10.1016/j.iref.2024.03.010	https://doi.org/10.1016/j.iref.2024.03.010	PROPN
easat-10838	627	3	https://doi.org/10.1007/s10668-024-05201-4	https://doi.org/10.1007/s10668-024-05201-4	NUM
easat-10838	627	4	https://doi.org/10.1111/j.1468-5957.2010.02192.x	https://doi.org/10.1111/j.1468-5957.2010.02192.x	NOUN
easat-10838	627	5	https://doi.org/10.1111/j.1475-6803.2012.01318.x	https://doi.org/10.1111/j.1475-6803.2012.01318.x	ADJ
easat-10838	627	6	https://doi.org/10.1111/jbfa.12115	https://doi.org/10.1111/jbfa.12115	X
easat-10838	628	1	https://doi.org/10.1016/j.jbankfin.2017.04.001	https://doi.org/10.1016/j.jbankfin.2017.04.001	PUNCT
easat-10838	628	2	https://doi.org/10.1108/cg-12-2018-0383	https://doi.org/10.1108/cg-12-2018-0383	NUM
easat-10838	628	3	https://doi.org/10.1108/cg-12-2018-0383	https://doi.org/10.1108/cg-12-2018-0383	PROPN
easat-10838	628	4	https://doi.org/10.1108/maj-01-2018-1770	https://doi.org/10.1108/maj-01-2018-1770	VERB
easat-10838	628	5	https://doi.org/10.1108/mf-07-2016-0187	https://doi.org/10.1108/mf-07-2016-0187	PROPN
easat-10838	628	6	https://doi.org/10.47172/2965-730x.sdgsreview.v5.n01.pe05042	https://doi.org/10.47172/2965-730x.sdgsreview.v5.n01.pe05042	PROPN
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easat-10838	628	8	https://doi.org/10.1108/cg-05-2020-0182	https://doi.org/10.1108/cg-05-2020-0182	PROPN
easat-10838	628	9	246	246	NUM
easat-10838	628	10	edelweiss	edelweiss	PROPN
easat-10838	628	11	applied	apply	VERB
easat-10838	628	12	science	science	NOUN
easat-10838	628	13	and	and	CCONJ
easat-10838	628	14	technology	technology	NOUN
easat-10838	628	15	issn	issn	PROPN
easat-10838	628	16	:	:	PUNCT
easat-10838	628	17	2576	2576	NUM
easat-10838	628	18	-	-	SYM
easat-10838	628	19	8484	8484	NUM
easat-10838	628	20	vol	vol	NOUN
easat-10838	628	21	.	.	PROPN
easat-10838	629	1	9	9	NUM
easat-10838	629	2	,	,	PUNCT
easat-10838	629	3	no	no	INTJ
easat-10838	629	4	.	.	NOUN
easat-10838	629	5	11	11	NUM
easat-10838	629	6	:	:	PUNCT
easat-10838	629	7	225	225	NUM
easat-10838	629	8	-	-	SYM
easat-10838	629	9	248	248	NUM
easat-10838	629	10	,	,	PUNCT
easat-10838	629	11	2025	2025	NUM
easat-10838	629	12	doi	doi	NOUN
easat-10838	629	13	:	:	PUNCT
easat-10838	629	14	10.55214/2576	10.55214/2576	NUM
easat-10838	629	15	-	-	PUNCT
easat-10838	629	16	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	629	17	©	©	PROPN
easat-10838	629	18	2025	2025	NUM
easat-10838	629	19	by	by	ADP
easat-10838	629	20	the	the	DET
easat-10838	629	21	authors	author	NOUN
easat-10838	629	22	;	;	PUNCT
easat-10838	629	23	licensee	licensee	PROPN
easat-10838	629	24	learning	learning	NOUN
easat-10838	629	25	gate	gate	NOUN
easat-10838	630	1	[	[	X
easat-10838	630	2	31	31	NUM
easat-10838	630	3	]	]	X
easat-10838	630	4	d.	d.	PROPN
easat-10838	630	5	pahi	pahi	PROPN
easat-10838	630	6	and	and	CCONJ
easat-10838	630	7	i.	i.	PROPN
easat-10838	630	8	s.	s.	PROPN
easat-10838	630	9	yadav	yadav	PROPN
easat-10838	630	10	,	,	PUNCT
easat-10838	630	11	"	"	PUNCT
easat-10838	630	12	does	do	AUX
easat-10838	630	13	corporate	corporate	ADJ
easat-10838	630	14	governance	governance	NOUN
easat-10838	630	15	affect	affect	VERB
easat-10838	630	16	dividend	dividend	NOUN
easat-10838	630	17	policy	policy	NOUN
easat-10838	630	18	in	in	ADP
easat-10838	630	19	india	india	PROPN
easat-10838	630	20	?	?	PUNCT
easat-10838	631	1	firm	firm	ADJ
easat-10838	631	2	-	-	PUNCT
easat-10838	631	3	level	level	NOUN
easat-10838	631	4	evidence	evidence	NOUN
easat-10838	631	5	from	from	ADP
easat-10838	631	6	new	new	ADJ
easat-10838	631	7	indices	index	NOUN
easat-10838	631	8	,	,	PUNCT
easat-10838	631	9	"	"	PUNCT
easat-10838	631	10	managerial	managerial	ADJ
easat-10838	631	11	finance	finance	NOUN
easat-10838	631	12	,	,	PUNCT
easat-10838	631	13	vol	vol	NOUN
easat-10838	631	14	.	.	PROPN
easat-10838	632	1	45	45	NUM
easat-10838	632	2	,	,	PUNCT
easat-10838	632	3	no	no	INTJ
easat-10838	632	4	.	.	NOUN
easat-10838	632	5	9	9	NUM
easat-10838	632	6	,	,	PUNCT
easat-10838	632	7	pp	pp	ADJ
easat-10838	632	8	.	.	PUNCT
easat-10838	633	1	1219	1219	NUM
easat-10838	633	2	-	-	SYM
easat-10838	633	3	1238	1238	NUM
easat-10838	633	4	,	,	PUNCT
easat-10838	633	5	2019	2019	NUM
easat-10838	633	6	.	.	PUNCT
easat-10838	634	1	https://doi.org/10.1108/mf-01-2019-0030	https://doi.org/10.1108/mf-01-2019-0030	X
easat-10838	635	1	[	[	X
easat-10838	635	2	32	32	NUM
easat-10838	635	3	]	]	PUNCT
easat-10838	635	4	a.	a.	PROPN
easat-10838	635	5	roy	roy	PROPN
easat-10838	635	6	,	,	PUNCT
easat-10838	635	7	"	"	PUNCT
easat-10838	635	8	dividend	dividend	NOUN
easat-10838	635	9	policy	policy	NOUN
easat-10838	635	10	,	,	PUNCT
easat-10838	635	11	ownership	ownership	NOUN
easat-10838	635	12	structure	structure	NOUN
easat-10838	635	13	and	and	CCONJ
easat-10838	635	14	corporate	corporate	ADJ
easat-10838	635	15	governance	governance	NOUN
easat-10838	635	16	:	:	PUNCT
easat-10838	635	17	an	an	DET
easat-10838	635	18	empirical	empirical	ADJ
easat-10838	635	19	analysis	analysis	NOUN
easat-10838	635	20	of	of	ADP
easat-10838	635	21	indian	indian	ADJ
easat-10838	635	22	firms	firm	NOUN
easat-10838	635	23	,	,	PUNCT
easat-10838	635	24	"	"	PUNCT
easat-10838	635	25	indian	indian	ADJ
easat-10838	635	26	journal	journal	NOUN
easat-10838	635	27	of	of	ADP
easat-10838	635	28	corporate	corporate	ADJ
easat-10838	635	29	governance	governance	NOUN
easat-10838	635	30	,	,	PUNCT
easat-10838	635	31	vol	vol	NOUN
easat-10838	635	32	.	.	PROPN
easat-10838	635	33	8	8	NUM
easat-10838	635	34	,	,	PUNCT
easat-10838	635	35	no	no	INTJ
easat-10838	635	36	.	.	NOUN
easat-10838	635	37	1	1	NUM
easat-10838	635	38	,	,	PUNCT
easat-10838	635	39	pp	pp	ADJ
easat-10838	635	40	.	.	PUNCT
easat-10838	636	1	1	1	NUM
easat-10838	636	2	-	-	SYM
easat-10838	636	3	33	33	NUM
easat-10838	636	4	,	,	PUNCT
easat-10838	636	5	2015	2015	NUM
easat-10838	636	6	.	.	PUNCT
easat-10838	637	1	https://doi.org/10.1177/0974686215574422	https://doi.org/10.1177/0974686215574422	NOUN
easat-10838	638	1	[	[	X
easat-10838	638	2	33	33	NUM
easat-10838	638	3	]	]	PUNCT
easat-10838	638	4	s.	s.	PROPN
easat-10838	638	5	byoun	byoun	PROPN
easat-10838	638	6	,	,	PUNCT
easat-10838	638	7	k.	k.	PROPN
easat-10838	638	8	chang	chang	PROPN
easat-10838	638	9	,	,	PUNCT
easat-10838	638	10	and	and	CCONJ
easat-10838	638	11	y.	y.	PROPN
easat-10838	638	12	s.	s.	PROPN
easat-10838	638	13	kim	kim	PROPN
easat-10838	638	14	,	,	PUNCT
easat-10838	638	15	"	"	PUNCT
easat-10838	638	16	does	do	AUX
easat-10838	638	17	corporate	corporate	ADJ
easat-10838	638	18	board	board	NOUN
easat-10838	638	19	diversity	diversity	NOUN
easat-10838	638	20	affect	affect	VERB
easat-10838	638	21	corporate	corporate	ADJ
easat-10838	638	22	payout	payout	NOUN
easat-10838	638	23	policy	policy	NOUN
easat-10838	638	24	?	?	PUNCT
easat-10838	638	25	,	,	PUNCT
easat-10838	638	26	"	"	PUNCT
easat-10838	638	27	asia‐pacific	asia‐pacific	PROPN
easat-10838	638	28	journal	journal	NOUN
easat-10838	638	29	of	of	ADP
easat-10838	638	30	financial	financial	ADJ
easat-10838	638	31	studies	study	NOUN
easat-10838	638	32	,	,	PUNCT
easat-10838	638	33	vol	vol	NOUN
easat-10838	638	34	.	.	PROPN
easat-10838	639	1	45	45	NUM
easat-10838	639	2	,	,	PUNCT
easat-10838	639	3	no	no	INTJ
easat-10838	639	4	.	.	NOUN
easat-10838	639	5	1	1	NUM
easat-10838	639	6	,	,	PUNCT
easat-10838	639	7	pp	pp	ADJ
easat-10838	639	8	.	.	PUNCT
easat-10838	640	1	48	48	NUM
easat-10838	640	2	-	-	SYM
easat-10838	640	3	101	101	NUM
easat-10838	640	4	,	,	PUNCT
easat-10838	640	5	2016	2016	NUM
easat-10838	640	6	.	.	PUNCT
easat-10838	641	1	[	[	X
easat-10838	641	2	34	34	NUM
easat-10838	641	3	]	]	X
easat-10838	641	4	m.	m.	NOUN
easat-10838	641	5	muhammad	muhammad	PROPN
easat-10838	641	6	,	,	PUNCT
easat-10838	641	7	j.	j.	PROPN
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easat-10838	641	9	,	,	PUNCT
easat-10838	641	10	m.	m.	NOUN
easat-10838	641	11	bashir	bashir	PROPN
easat-10838	641	12	,	,	PUNCT
easat-10838	641	13	and	and	CCONJ
easat-10838	641	14	a.	a.	NOUN
easat-10838	641	15	ahmed	ahmed	PROPN
easat-10838	641	16	,	,	PUNCT
easat-10838	641	17	"	"	PUNCT
easat-10838	641	18	board	board	NOUN
easat-10838	641	19	diversity	diversity	NOUN
easat-10838	641	20	and	and	CCONJ
easat-10838	641	21	dividend	dividend	NOUN
easat-10838	641	22	policy	policy	NOUN
easat-10838	641	23	of	of	ADP
easat-10838	641	24	listed	list	VERB
easat-10838	641	25	health	health	NOUN
easat-10838	641	26	care	care	NOUN
easat-10838	641	27	companies	company	NOUN
easat-10838	641	28	in	in	ADP
easat-10838	641	29	nigeria	nigeria	PROPN
easat-10838	641	30	:	:	PUNCT
easat-10838	641	31	the	the	DET
easat-10838	641	32	moderating	moderate	VERB
easat-10838	641	33	effect	effect	NOUN
easat-10838	641	34	of	of	ADP
easat-10838	641	35	financial	financial	ADJ
easat-10838	641	36	performance	performance	NOUN
easat-10838	641	37	,	,	PUNCT
easat-10838	641	38	"	"	PUNCT
easat-10838	641	39	journal	journal	NOUN
easat-10838	641	40	of	of	ADP
easat-10838	641	41	economics	economic	NOUN
easat-10838	641	42	management	management	NOUN
easat-10838	641	43	and	and	CCONJ
easat-10838	641	44	trade	trade	NOUN
easat-10838	641	45	,	,	PUNCT
easat-10838	641	46	vol	vol	NOUN
easat-10838	641	47	.	.	PROPN
easat-10838	641	48	29	29	NUM
easat-10838	641	49	,	,	PUNCT
easat-10838	641	50	no	no	INTJ
easat-10838	641	51	.	.	NOUN
easat-10838	641	52	7	7	NUM
easat-10838	641	53	,	,	PUNCT
easat-10838	641	54	pp	pp	ADJ
easat-10838	641	55	.	.	PUNCT
easat-10838	641	56	111	111	NUM
easat-10838	641	57	-	-	SYM
easat-10838	641	58	127	127	NUM
easat-10838	641	59	,	,	PUNCT
easat-10838	641	60	2023	2023	NUM
easat-10838	641	61	.	.	PUNCT
easat-10838	642	1	https://doi.org/10.9734/jemt/2023/v29i71121	https://doi.org/10.9734/jemt/2023/v29i71121	PROPN
easat-10838	642	2	[	[	X
easat-10838	642	3	35	35	NUM
easat-10838	642	4	]	]	X
easat-10838	642	5	h.	h.	PROPN
easat-10838	642	6	tahir	tahir	PROPN
easat-10838	642	7	,	,	PUNCT
easat-10838	642	8	r.	r.	PROPN
easat-10838	642	9	masri	masri	PROPN
easat-10838	642	10	,	,	PUNCT
easat-10838	642	11	and	and	CCONJ
easat-10838	642	12	m.	m.	PROPN
easat-10838	642	13	rahman	rahman	PROPN
easat-10838	642	14	,	,	PUNCT
easat-10838	642	15	"	"	PUNCT
easat-10838	642	16	impact	impact	NOUN
easat-10838	642	17	of	of	ADP
easat-10838	642	18	board	board	NOUN
easat-10838	642	19	attributes	attribute	VERB
easat-10838	642	20	on	on	ADP
easat-10838	642	21	the	the	DET
easat-10838	642	22	firm	firm	ADJ
easat-10838	642	23	dividend	dividend	NOUN
easat-10838	642	24	payout	payout	NOUN
easat-10838	642	25	policy	policy	NOUN
easat-10838	642	26	:	:	PUNCT
easat-10838	642	27	evidence	evidence	NOUN
easat-10838	642	28	from	from	ADP
easat-10838	642	29	malaysia	malaysia	PROPN
easat-10838	642	30	,	,	PUNCT
easat-10838	642	31	"	"	PUNCT
easat-10838	642	32	corporate	corporate	ADJ
easat-10838	642	33	governance	governance	NOUN
easat-10838	642	34	,	,	PUNCT
easat-10838	642	35	vol	vol	NOUN
easat-10838	642	36	.	.	PROPN
easat-10838	642	37	20	20	NUM
easat-10838	642	38	,	,	PUNCT
easat-10838	642	39	no	no	INTJ
easat-10838	642	40	.	.	NOUN
easat-10838	642	41	5	5	NUM
easat-10838	642	42	,	,	PUNCT
easat-10838	642	43	pp	pp	ADJ
easat-10838	642	44	.	.	PUNCT
easat-10838	643	1	919	919	NUM
easat-10838	643	2	-	-	SYM
easat-10838	643	3	937	937	NUM
easat-10838	643	4	,	,	PUNCT
easat-10838	643	5	2020	2020	NUM
easat-10838	643	6	.	.	PUNCT
easat-10838	644	1	https://doi.org/10.1108/cg-03-2020-0091	https://doi.org/10.1108/cg-03-2020-0091	PROPN
easat-10838	645	1	[	[	X
easat-10838	645	2	36	36	NUM
easat-10838	645	3	]	]	PUNCT
easat-10838	645	4	j.	j.	PROPN
easat-10838	645	5	chen	chen	PROPN
easat-10838	645	6	,	,	PUNCT
easat-10838	645	7	w.	w.	PROPN
easat-10838	645	8	song	song	PROPN
easat-10838	645	9	,	,	PUNCT
easat-10838	645	10	and	and	CCONJ
easat-10838	645	11	m.	m.	PROPN
easat-10838	645	12	goergen	goergen	PROPN
easat-10838	645	13	,	,	PUNCT
easat-10838	645	14	"	"	PUNCT
easat-10838	645	15	passing	pass	VERB
easat-10838	645	16	the	the	DET
easat-10838	645	17	dividend	dividend	NOUN
easat-10838	645	18	baton	baton	NOUN
easat-10838	645	19	:	:	PUNCT
easat-10838	645	20	the	the	DET
easat-10838	645	21	impact	impact	NOUN
easat-10838	645	22	of	of	ADP
easat-10838	645	23	dividend	dividend	NOUN
easat-10838	645	24	policy	policy	NOUN
easat-10838	645	25	on	on	ADP
easat-10838	645	26	new	new	ADJ
easat-10838	645	27	ceos	ceo	NOUN
easat-10838	645	28	'	'	PART
easat-10838	645	29	initial	initial	ADJ
easat-10838	645	30	compensation	compensation	NOUN
easat-10838	645	31	,	,	PUNCT
easat-10838	645	32	"	"	PUNCT
easat-10838	645	33	journal	journal	NOUN
easat-10838	645	34	of	of	ADP
easat-10838	645	35	corporate	corporate	ADJ
easat-10838	645	36	finance	finance	NOUN
easat-10838	645	37	,	,	PUNCT
easat-10838	645	38	vol	vol	NOUN
easat-10838	645	39	.	.	PROPN
easat-10838	645	40	56	56	NUM
easat-10838	645	41	,	,	PUNCT
easat-10838	645	42	pp	pp	ADJ
easat-10838	645	43	.	.	PUNCT
easat-10838	646	1	458	458	NUM
easat-10838	646	2	-	-	SYM
easat-10838	646	3	481	481	NUM
easat-10838	646	4	,	,	PUNCT
easat-10838	646	5	2019	2019	NUM
easat-10838	646	6	.	.	PUNCT
easat-10838	647	1	https://doi.org/10.1016/j.jcorpfin.2019.04.004	https://doi.org/10.1016/j.jcorpfin.2019.04.004	PROPN
easat-10838	647	2	[	[	X
easat-10838	647	3	37	37	NUM
easat-10838	647	4	]	]	X
easat-10838	647	5	c.	c.	PROPN
easat-10838	647	6	ghosh	ghosh	PROPN
easat-10838	647	7	and	and	CCONJ
easat-10838	647	8	c.	c.	PROPN
easat-10838	647	9	f.	f.	PROPN
easat-10838	647	10	sirmans	sirmans	PROPN
easat-10838	647	11	,	,	PUNCT
easat-10838	647	12	"	"	PUNCT
easat-10838	647	13	do	do	AUX
easat-10838	647	14	managerial	managerial	ADJ
easat-10838	647	15	motives	motive	NOUN
easat-10838	647	16	impact	impact	VERB
easat-10838	647	17	dividend	dividend	NOUN
easat-10838	647	18	decisions	decision	NOUN
easat-10838	647	19	in	in	ADP
easat-10838	647	20	reits	reit	NOUN
easat-10838	647	21	?	?	PUNCT
easat-10838	647	22	,	,	PUNCT
easat-10838	647	23	"	"	PUNCT
easat-10838	647	24	the	the	DET
easat-10838	647	25	journal	journal	NOUN
easat-10838	647	26	of	of	ADP
easat-10838	647	27	real	real	ADJ
easat-10838	647	28	estate	estate	NOUN
easat-10838	647	29	finance	finance	NOUN
easat-10838	647	30	and	and	CCONJ
easat-10838	647	31	economics	economic	NOUN
easat-10838	647	32	,	,	PUNCT
easat-10838	647	33	vol	vol	NOUN
easat-10838	647	34	.	.	PROPN
easat-10838	647	35	32	32	NUM
easat-10838	647	36	,	,	PUNCT
easat-10838	647	37	no	no	INTJ
easat-10838	647	38	.	.	NOUN
easat-10838	647	39	3	3	NUM
easat-10838	647	40	,	,	PUNCT
easat-10838	647	41	pp	pp	ADJ
easat-10838	647	42	.	.	PUNCT
easat-10838	648	1	327	327	NUM
easat-10838	648	2	-	-	SYM
easat-10838	648	3	355	355	NUM
easat-10838	648	4	,	,	PUNCT
easat-10838	648	5	2006	2006	NUM
easat-10838	648	6	.	.	PUNCT
easat-10838	649	1	https://doi.org/10.1007/s11146-006-6805-8	https://doi.org/10.1007/s11146-006-6805-8	PUNCT
easat-10838	650	1	[	[	X
easat-10838	650	2	38	38	NUM
easat-10838	650	3	]	]	PUNCT
easat-10838	650	4	a.	a.	NOUN
easat-10838	650	5	hu	hu	PROPN
easat-10838	650	6	and	and	CCONJ
easat-10838	650	7	p.	p.	PROPN
easat-10838	650	8	kumar	kumar	PROPN
easat-10838	650	9	,	,	PUNCT
easat-10838	650	10	"	"	PUNCT
easat-10838	650	11	managerial	managerial	ADJ
easat-10838	650	12	entrenchment	entrenchment	NOUN
easat-10838	650	13	and	and	CCONJ
easat-10838	650	14	payout	payout	ADJ
easat-10838	650	15	policy	policy	NOUN
easat-10838	650	16	,	,	PUNCT
easat-10838	650	17	"	"	PUNCT
easat-10838	650	18	journal	journal	NOUN
easat-10838	650	19	of	of	ADP
easat-10838	650	20	financial	financial	ADJ
easat-10838	650	21	and	and	CCONJ
easat-10838	650	22	quantitative	quantitative	ADJ
easat-10838	650	23	analysis	analysis	NOUN
easat-10838	650	24	,	,	PUNCT
easat-10838	650	25	vol	vol	NOUN
easat-10838	650	26	.	.	PROPN
easat-10838	650	27	39	39	NUM
easat-10838	650	28	,	,	PUNCT
easat-10838	650	29	no	no	INTJ
easat-10838	650	30	.	.	NOUN
easat-10838	650	31	4	4	NUM
easat-10838	650	32	,	,	PUNCT
easat-10838	650	33	pp	pp	ADJ
easat-10838	650	34	.	.	PUNCT
easat-10838	651	1	759	759	NUM
easat-10838	651	2	-	-	PUNCT
easat-10838	651	3	790	790	NUM
easat-10838	651	4	,	,	PUNCT
easat-10838	651	5	2004	2004	NUM
easat-10838	651	6	.	.	PUNCT
easat-10838	652	1	https://doi.org/10.1017/s0022109000003203	https://doi.org/10.1017/s0022109000003203	NUM
easat-10838	652	2	[	[	X
easat-10838	652	3	39	39	NUM
easat-10838	652	4	]	]	PUNCT
easat-10838	652	5	a.	a.	NOUN
easat-10838	652	6	hu	hu	PROPN
easat-10838	652	7	and	and	CCONJ
easat-10838	652	8	v.	v.	ADP
easat-10838	652	9	richman	richman	NOUN
easat-10838	652	10	,	,	PUNCT
easat-10838	652	11	"	"	PUNCT
easat-10838	652	12	examination	examination	NOUN
easat-10838	652	13	of	of	ADP
easat-10838	652	14	board	board	NOUN
easat-10838	652	15	meeting	meeting	NOUN
easat-10838	652	16	frequency	frequency	NOUN
easat-10838	652	17	and	and	CCONJ
easat-10838	652	18	ceo	ceo	NOUN
easat-10838	652	19	characteristics	characteristic	NOUN
easat-10838	652	20	:	:	PUNCT
easat-10838	652	21	a	a	DET
easat-10838	652	22	comparison	comparison	NOUN
easat-10838	652	23	of	of	ADP
easat-10838	652	24	dividend	dividend	NOUN
easat-10838	652	25	paying	pay	VERB
easat-10838	652	26	and	and	CCONJ
easat-10838	652	27	no	no	DET
easat-10838	652	28	-	-	PUNCT
easat-10838	652	29	dividend	dividend	NOUN
easat-10838	652	30	firms	firm	NOUN
easat-10838	652	31	,	,	PUNCT
easat-10838	652	32	"	"	PUNCT
easat-10838	652	33	journal	journal	NOUN
easat-10838	652	34	of	of	ADP
easat-10838	652	35	finance	finance	NOUN
easat-10838	652	36	issues	issue	NOUN
easat-10838	652	37	,	,	PUNCT
easat-10838	652	38	vol	vol	NOUN
easat-10838	652	39	.	.	PROPN
easat-10838	652	40	5	5	NUM
easat-10838	652	41	,	,	PUNCT
easat-10838	652	42	no	no	INTJ
easat-10838	652	43	.	.	NOUN
easat-10838	652	44	2	2	NUM
easat-10838	652	45	,	,	PUNCT
easat-10838	652	46	pp	pp	ADJ
easat-10838	652	47	.	.	PUNCT
easat-10838	653	1	199	199	NUM
easat-10838	653	2	-	-	SYM
easat-10838	653	3	211	211	NUM
easat-10838	653	4	,	,	PUNCT
easat-10838	653	5	2007	2007	NUM
easat-10838	653	6	.	.	PUNCT
easat-10838	654	1	https://doi.org/10.58886/jfi.v5i2.2626	https://doi.org/10.58886/jfi.v5i2.2626	PROPN
easat-10838	655	1	[	[	X
easat-10838	655	2	40	40	NUM
easat-10838	655	3	]	]	PUNCT
easat-10838	655	4	h.	h.	PROPN
easat-10838	655	5	a.	a.	PROPN
easat-10838	655	6	shamsabadi	shamsabadi	PROPN
easat-10838	655	7	,	,	PUNCT
easat-10838	655	8	b.-s	b.-s	PROPN
easat-10838	655	9	.	.	PUNCT
easat-10838	656	1	min	min	PROPN
easat-10838	656	2	,	,	PUNCT
easat-10838	656	3	and	and	CCONJ
easat-10838	656	4	r.	r.	PROPN
easat-10838	656	5	chung	chung	PROPN
easat-10838	656	6	,	,	PUNCT
easat-10838	656	7	"	"	PUNCT
easat-10838	656	8	corporate	corporate	ADJ
easat-10838	656	9	governance	governance	NOUN
easat-10838	656	10	and	and	CCONJ
easat-10838	656	11	dividend	dividend	NOUN
easat-10838	656	12	strategy	strategy	NOUN
easat-10838	656	13	:	:	PUNCT
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easat-10838	656	15	from	from	ADP
easat-10838	656	16	australia	australia	PROPN
easat-10838	656	17	,	,	PUNCT
easat-10838	656	18	"	"	PUNCT
easat-10838	656	19	international	international	ADJ
easat-10838	656	20	journal	journal	NOUN
easat-10838	656	21	of	of	ADP
easat-10838	656	22	managerial	managerial	ADJ
easat-10838	656	23	finance	finance	NOUN
easat-10838	656	24	,	,	PUNCT
easat-10838	656	25	vol	vol	NOUN
easat-10838	656	26	.	.	PROPN
easat-10838	657	1	12	12	NUM
easat-10838	657	2	,	,	PUNCT
easat-10838	657	3	no	no	INTJ
easat-10838	657	4	.	.	NOUN
easat-10838	657	5	5	5	NUM
easat-10838	657	6	,	,	PUNCT
easat-10838	657	7	pp	pp	ADJ
easat-10838	657	8	.	.	PUNCT
easat-10838	658	1	583	583	NUM
easat-10838	658	2	-	-	SYM
easat-10838	658	3	610	610	NUM
easat-10838	658	4	,	,	PUNCT
easat-10838	658	5	2016	2016	NUM
easat-10838	658	6	.	.	PUNCT
easat-10838	658	7	https://doi.org/10.1108/ijmf-08-20150156	https://doi.org/10.1108/ijmf-08-20150156	NOUN
easat-10838	659	1	[	[	X
easat-10838	659	2	41	41	NUM
easat-10838	659	3	]	]	X
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easat-10838	659	6	,	,	PUNCT
easat-10838	659	7	j.	j.	PROPN
easat-10838	659	8	y.	y.	PROPN
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easat-10838	659	10	,	,	PUNCT
easat-10838	659	11	and	and	CCONJ
easat-10838	659	12	s.	s.	PROPN
easat-10838	659	13	quaye	quaye	PROPN
easat-10838	659	14	,	,	PUNCT
easat-10838	659	15	"	"	PUNCT
easat-10838	659	16	do	do	AUX
easat-10838	659	17	shareholders	shareholder	NOUN
easat-10838	659	18	fight	fight	VERB
easat-10838	659	19	for	for	ADP
easat-10838	659	20	firm	firm	ADJ
easat-10838	659	21	value	value	NOUN
easat-10838	659	22	or	or	CCONJ
easat-10838	659	23	market	market	NOUN
easat-10838	659	24	value	value	NOUN
easat-10838	659	25	in	in	ADP
easat-10838	659	26	emerging	emerge	VERB
easat-10838	659	27	markets	market	NOUN
easat-10838	659	28	?	?	PUNCT
easat-10838	660	1	the	the	DET
easat-10838	660	2	mediating	mediate	VERB
easat-10838	660	3	effect	effect	NOUN
easat-10838	660	4	of	of	ADP
easat-10838	660	5	board	board	NOUN
easat-10838	660	6	structure	structure	NOUN
easat-10838	660	7	dynamics	dynamic	NOUN
easat-10838	660	8	on	on	ADP
easat-10838	660	9	dividend	dividend	NOUN
easat-10838	660	10	policy	policy	NOUN
easat-10838	660	11	decision	decision	NOUN
easat-10838	660	12	,	,	PUNCT
easat-10838	660	13	"	"	PUNCT
easat-10838	660	14	african	african	ADJ
easat-10838	660	15	development	development	PROPN
easat-10838	660	16	review	review	PROPN
easat-10838	660	17	,	,	PUNCT
easat-10838	660	18	vol	vol	NOUN
easat-10838	660	19	.	.	PROPN
easat-10838	660	20	31	31	NUM
easat-10838	660	21	,	,	PUNCT
easat-10838	660	22	no	no	INTJ
easat-10838	660	23	.	.	NOUN
easat-10838	660	24	4	4	NUM
easat-10838	660	25	,	,	PUNCT
easat-10838	660	26	pp	pp	ADJ
easat-10838	660	27	.	.	PUNCT
easat-10838	661	1	409	409	NUM
easat-10838	661	2	-	-	SYM
easat-10838	661	3	422	422	NUM
easat-10838	661	4	,	,	PUNCT
easat-10838	661	5	2019	2019	NUM
easat-10838	661	6	.	.	PUNCT
easat-10838	662	1	https://doi.org/10.1111/1467-8268.12401	https://doi.org/10.1111/1467-8268.12401	PROPN
easat-10838	663	1	[	[	X
easat-10838	663	2	42	42	NUM
easat-10838	663	3	]	]	PUNCT
easat-10838	663	4	j.	j.	PROPN
easat-10838	663	5	y.	y.	PROPN
easat-10838	663	6	abor	abor	PROPN
easat-10838	663	7	and	and	CCONJ
easat-10838	663	8	v.	v.	ADP
easat-10838	663	9	o.	o.	PROPN
easat-10838	663	10	fiador	fiador	PROPN
easat-10838	663	11	,	,	PUNCT
easat-10838	663	12	"	"	PUNCT
easat-10838	663	13	does	do	AUX
easat-10838	663	14	corporate	corporate	ADJ
easat-10838	663	15	governance	governance	NOUN
easat-10838	663	16	explain	explain	VERB
easat-10838	663	17	dividend	dividend	NOUN
easat-10838	663	18	policy	policy	NOUN
easat-10838	663	19	in	in	ADP
easat-10838	663	20	sub‐saharan	sub‐saharan	VERB
easat-10838	663	21	africa	africa	PROPN
easat-10838	663	22	?	?	PUNCT
easat-10838	663	23	,	,	PUNCT
easat-10838	663	24	"	"	PUNCT
easat-10838	663	25	international	international	ADJ
easat-10838	663	26	journal	journal	NOUN
easat-10838	663	27	of	of	ADP
easat-10838	663	28	law	law	NOUN
easat-10838	663	29	and	and	CCONJ
easat-10838	663	30	management	management	NOUN
easat-10838	663	31	,	,	PUNCT
easat-10838	663	32	vol	vol	NOUN
easat-10838	663	33	.	.	PROPN
easat-10838	664	1	55	55	NUM
easat-10838	664	2	,	,	PUNCT
easat-10838	664	3	no	no	INTJ
easat-10838	664	4	.	.	NOUN
easat-10838	664	5	3	3	NUM
easat-10838	664	6	,	,	PUNCT
easat-10838	664	7	pp	pp	ADJ
easat-10838	664	8	.	.	PUNCT
easat-10838	665	1	201	201	NUM
easat-10838	665	2	-	-	SYM
easat-10838	665	3	225	225	NUM
easat-10838	665	4	,	,	PUNCT
easat-10838	665	5	2013	2013	NUM
easat-10838	665	6	.	.	PUNCT
easat-10838	666	1	https://doi.org/10.1108/17542431311327637	https://doi.org/10.1108/17542431311327637	PROPN
easat-10838	667	1	[	[	X
easat-10838	667	2	43	43	NUM
easat-10838	667	3	]	]	X
easat-10838	667	4	s.	s.	PROPN
easat-10838	667	5	r.	r.	PROPN
easat-10838	667	6	ika	ika	PROPN
easat-10838	667	7	and	and	CCONJ
easat-10838	667	8	n.	n.	PROPN
easat-10838	667	9	a.	a.	PROPN
easat-10838	667	10	m.	m.	PROPN
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easat-10838	667	12	,	,	PUNCT
easat-10838	667	13	"	"	PUNCT
easat-10838	667	14	audit	audit	NOUN
easat-10838	667	15	committee	committee	NOUN
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easat-10838	667	17	and	and	CCONJ
easat-10838	667	18	timeliness	timeliness	NOUN
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easat-10838	667	21	:	:	PUNCT
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easat-10838	667	23	evidence	evidence	NOUN
easat-10838	667	24	,	,	PUNCT
easat-10838	667	25	"	"	PUNCT
easat-10838	667	26	managerial	managerial	ADJ
easat-10838	667	27	auditing	auditing	NOUN
easat-10838	667	28	journal	journal	NOUN
easat-10838	667	29	,	,	PUNCT
easat-10838	667	30	vol	vol	NOUN
easat-10838	667	31	.	.	PROPN
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easat-10838	667	33	,	,	PUNCT
easat-10838	667	34	no	no	INTJ
easat-10838	667	35	.	.	NOUN
easat-10838	667	36	4	4	NUM
easat-10838	667	37	,	,	PUNCT
easat-10838	667	38	pp	pp	ADJ
easat-10838	667	39	.	.	PUNCT
easat-10838	668	1	403	403	NUM
easat-10838	668	2	-	-	SYM
easat-10838	668	3	424	424	NUM
easat-10838	668	4	,	,	PUNCT
easat-10838	668	5	2012	2012	NUM
easat-10838	668	6	.	.	PUNCT
easat-10838	669	1	https://doi.org/10.1108/02686901211217996	https://doi.org/10.1108/02686901211217996	X
easat-10838	670	1	[	[	X
easat-10838	670	2	44	44	NUM
easat-10838	670	3	]	]	PUNCT
easat-10838	670	4	m.	m.	PROPN
easat-10838	670	5	e.	e.	PROPN
easat-10838	670	6	bradbury	bradbury	PROPN
easat-10838	670	7	,	,	PUNCT
easat-10838	670	8	y.	y.	PROPN
easat-10838	670	9	t.	t.	PROPN
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easat-10838	670	11	,	,	PUNCT
easat-10838	670	12	and	and	CCONJ
easat-10838	670	13	s.	s.	PROPN
easat-10838	670	14	tan	tan	PROPN
easat-10838	670	15	,	,	PUNCT
easat-10838	670	16	"	"	PUNCT
easat-10838	670	17	board	board	NOUN
easat-10838	670	18	characteristics	characteristic	NOUN
easat-10838	670	19	,	,	PUNCT
easat-10838	670	20	audit	audit	NOUN
easat-10838	670	21	committee	committee	NOUN
easat-10838	670	22	characteristics	characteristic	NOUN
easat-10838	670	23	and	and	CCONJ
easat-10838	670	24	abnormal	abnormal	ADJ
easat-10838	670	25	accruals	accrual	NOUN
easat-10838	670	26	,	,	PUNCT
easat-10838	670	27	"	"	PUNCT
easat-10838	670	28	pacific	pacific	ADJ
easat-10838	670	29	accounting	accounting	PROPN
easat-10838	670	30	review	review	PROPN
easat-10838	670	31	,	,	PUNCT
easat-10838	670	32	vol	vol	NOUN
easat-10838	670	33	.	.	PROPN
easat-10838	670	34	18	18	NUM
easat-10838	670	35	,	,	PUNCT
easat-10838	670	36	no	no	INTJ
easat-10838	670	37	.	.	NOUN
easat-10838	670	38	2	2	NUM
easat-10838	670	39	,	,	PUNCT
easat-10838	670	40	pp	pp	ADJ
easat-10838	670	41	.	.	PUNCT
easat-10838	671	1	47	47	NUM
easat-10838	671	2	-	-	SYM
easat-10838	671	3	68	68	NUM
easat-10838	671	4	,	,	PUNCT
easat-10838	671	5	2006	2006	NUM
easat-10838	671	6	.	.	PUNCT
easat-10838	672	1	https://doi.org/10.1108/01140580610732813	https://doi.org/10.1108/01140580610732813	X
easat-10838	673	1	[	[	X
easat-10838	673	2	45	45	NUM
easat-10838	673	3	]	]	PUNCT
easat-10838	673	4	h.	h.	PROPN
easat-10838	673	5	b.	b.	PROPN
easat-10838	673	6	ibrahim	ibrahim	PROPN
easat-10838	673	7	,	,	PUNCT
easat-10838	673	8	c.	c.	PROPN
easat-10838	673	9	a.	a.	PROPN
easat-10838	673	10	ouma	ouma	PROPN
easat-10838	673	11	,	,	PUNCT
easat-10838	673	12	and	and	CCONJ
easat-10838	673	13	j.	j.	PROPN
easat-10838	673	14	koshal	koshal	PROPN
easat-10838	673	15	,	,	PUNCT
easat-10838	673	16	"	"	PUNCT
easat-10838	673	17	effect	effect	NOUN
easat-10838	673	18	of	of	ADP
easat-10838	673	19	audit	audit	NOUN
easat-10838	673	20	committee	committee	NOUN
easat-10838	673	21	independence	independence	NOUN
easat-10838	673	22	on	on	ADP
easat-10838	673	23	the	the	DET
easat-10838	673	24	financial	financial	ADJ
easat-10838	673	25	performance	performance	NOUN
easat-10838	673	26	of	of	ADP
easat-10838	673	27	insurance	insurance	NOUN
easat-10838	673	28	firms	firm	NOUN
easat-10838	673	29	in	in	ADP
easat-10838	673	30	kenya	kenya	PROPN
easat-10838	673	31	,	,	PUNCT
easat-10838	673	32	"	"	PUNCT
easat-10838	673	33	international	international	ADJ
easat-10838	673	34	journal	journal	NOUN
easat-10838	673	35	of	of	ADP
easat-10838	673	36	research	research	NOUN
easat-10838	673	37	in	in	ADP
easat-10838	673	38	business	business	NOUN
easat-10838	673	39	and	and	CCONJ
easat-10838	673	40	social	social	ADJ
easat-10838	673	41	science	science	NOUN
easat-10838	673	42	(	(	PUNCT
easat-10838	673	43	2147	2147	NUM
easat-10838	673	44	-	-	SYM
easat-10838	673	45	4478	4478	NUM
easat-10838	673	46	)	)	PUNCT
easat-10838	673	47	,	,	PUNCT
easat-10838	673	48	vol	vol	NOUN
easat-10838	673	49	.	.	PROPN
easat-10838	673	50	8	8	NUM
easat-10838	673	51	,	,	PUNCT
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easat-10838	673	53	.	.	NOUN
easat-10838	673	54	6	6	NUM
easat-10838	673	55	,	,	PUNCT
easat-10838	673	56	pp	pp	ADJ
easat-10838	673	57	.	.	PUNCT
easat-10838	674	1	15	15	NUM
easat-10838	674	2	-	-	SYM
easat-10838	674	3	24	24	NUM
easat-10838	674	4	,	,	PUNCT
easat-10838	674	5	2019	2019	NUM
easat-10838	674	6	.	.	PUNCT
easat-10838	675	1	https://doi.org/10.20525/ijrbs.v8i6.501	https://doi.org/10.20525/ijrbs.v8i6.501	PROPN
easat-10838	675	2	[	[	X
easat-10838	675	3	46	46	NUM
easat-10838	675	4	]	]	PUNCT
easat-10838	675	5	b.	b.	PROPN
easat-10838	675	6	al‐najjar	al‐najjar	PROPN
easat-10838	675	7	,	,	PUNCT
easat-10838	675	8	"	"	PUNCT
easat-10838	675	9	the	the	DET
easat-10838	675	10	determinants	determinant	NOUN
easat-10838	675	11	of	of	ADP
easat-10838	675	12	audit	audit	NOUN
easat-10838	675	13	committee	committee	NOUN
easat-10838	675	14	independence	independence	NOUN
easat-10838	675	15	and	and	CCONJ
easat-10838	675	16	activity	activity	NOUN
easat-10838	675	17	:	:	PUNCT
easat-10838	675	18	evidence	evidence	NOUN
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easat-10838	675	20	the	the	DET
easat-10838	675	21	uk	uk	PROPN
easat-10838	675	22	,	,	PUNCT
easat-10838	675	23	"	"	PUNCT
easat-10838	675	24	international	international	ADJ
easat-10838	675	25	journal	journal	NOUN
easat-10838	675	26	of	of	ADP
easat-10838	675	27	auditing	auditing	NOUN
easat-10838	675	28	,	,	PUNCT
easat-10838	675	29	vol	vol	NOUN
easat-10838	675	30	.	.	PROPN
easat-10838	675	31	15	15	NUM
easat-10838	675	32	,	,	PUNCT
easat-10838	675	33	no	no	INTJ
easat-10838	675	34	.	.	NOUN
easat-10838	675	35	2	2	NUM
easat-10838	675	36	,	,	PUNCT
easat-10838	675	37	pp	pp	ADJ
easat-10838	675	38	.	.	PUNCT
easat-10838	676	1	191	191	NUM
easat-10838	676	2	-	-	SYM
easat-10838	676	3	203	203	NUM
easat-10838	676	4	,	,	PUNCT
easat-10838	676	5	2011	2011	NUM
easat-10838	676	6	.	.	PUNCT
easat-10838	677	1	https://doi.org/10.1111/j.1099-1123.2011.00429.x	https://doi.org/10.1111/j.1099-1123.2011.00429.x	PUNCT
easat-10838	678	1	[	[	X
easat-10838	678	2	47	47	NUM
easat-10838	678	3	]	]	X
easat-10838	678	4	n.	n.	PROPN
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easat-10838	678	7	,	,	PUNCT
easat-10838	678	8	"	"	PUNCT
easat-10838	678	9	oversight	oversight	NOUN
easat-10838	678	10	of	of	ADP
easat-10838	678	11	audit	audit	NOUN
easat-10838	678	12	quality	quality	NOUN
easat-10838	678	13	in	in	ADP
easat-10838	678	14	the	the	DET
easat-10838	678	15	uk	uk	PROPN
easat-10838	678	16	:	:	PUNCT
easat-10838	678	17	insights	insight	NOUN
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easat-10838	678	19	audit	audit	NOUN
easat-10838	678	20	committee	committee	NOUN
easat-10838	678	21	conduct	conduct	NOUN
easat-10838	678	22	,	,	PUNCT
easat-10838	678	23	"	"	PUNCT
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easat-10838	678	25	accountancy	accountancy	NOUN
easat-10838	678	26	research	research	NOUN
easat-10838	678	27	,	,	PUNCT
easat-10838	678	28	vol	vol	NOUN
easat-10838	678	29	.	.	PROPN
easat-10838	678	30	25	25	NUM
easat-10838	678	31	,	,	PUNCT
easat-10838	678	32	no	no	INTJ
easat-10838	678	33	.	.	NOUN
easat-10838	678	34	3	3	NUM
easat-10838	678	35	,	,	PUNCT
easat-10838	678	36	pp	pp	ADJ
easat-10838	678	37	.	.	PUNCT
easat-10838	679	1	351	351	NUM
easat-10838	679	2	-	-	SYM
easat-10838	679	3	367	367	NUM
easat-10838	679	4	,	,	PUNCT
easat-10838	679	5	2017	2017	NUM
easat-10838	679	6	.	.	PUNCT
easat-10838	680	1	https://doi.org/10.1108/medar-08-2016-0074	https://doi.org/10.1108/medar-08-2016-0074	NOUN
easat-10838	680	2	[	[	X
easat-10838	680	3	48	48	NUM
easat-10838	680	4	]	]	X
easat-10838	680	5	y.	y.	PROPN
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easat-10838	680	7	,	,	PUNCT
easat-10838	680	8	k.	k.	PROPN
easat-10838	680	9	s.	s.	PROPN
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easat-10838	680	11	,	,	PUNCT
easat-10838	680	12	t.	t.	NOUN
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easat-10838	680	14	,	,	PUNCT
easat-10838	680	15	and	and	CCONJ
easat-10838	680	16	j.	j.	PROPN
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easat-10838	680	18	,	,	PUNCT
easat-10838	680	19	"	"	PUNCT
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easat-10838	680	23	financial	financial	ADJ
easat-10838	680	24	reporting	reporting	NOUN
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easat-10838	680	26	in	in	ADP
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easat-10838	680	28	,	,	PUNCT
easat-10838	680	29	"	"	PUNCT
easat-10838	680	30	journal	journal	NOUN
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easat-10838	680	34	,	,	PUNCT
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easat-10838	680	36	.	.	PROPN
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easat-10838	680	38	,	,	PUNCT
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easat-10838	680	40	.	.	NOUN
easat-10838	680	41	1	1	NUM
easat-10838	680	42	,	,	PUNCT
easat-10838	680	43	pp	pp	ADJ
easat-10838	680	44	.	.	PUNCT
easat-10838	681	1	197	197	NUM
easat-10838	681	2	-	-	SYM
easat-10838	681	3	214	214	NUM
easat-10838	681	4	,	,	PUNCT
easat-10838	681	5	2015	2015	NUM
easat-10838	681	6	.	.	PUNCT
easat-10838	682	1	https://doi.org/10.1007/s10551-015-2679-0	https://doi.org/10.1007/s10551-015-2679-0	NUM
easat-10838	683	1	[	[	X
easat-10838	683	2	49	49	NUM
easat-10838	683	3	]	]	PUNCT
easat-10838	683	4	a.	a.	NOUN
easat-10838	683	5	habib	habib	PROPN
easat-10838	683	6	,	,	PUNCT
easat-10838	683	7	m.	m.	PROPN
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easat-10838	683	12	h.	h.	PROPN
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easat-10838	683	16	and	and	CCONJ
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easat-10838	683	27	:	:	PUNCT
easat-10838	683	28	a	a	DET
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easat-10838	683	30	,	,	PUNCT
easat-10838	683	31	"	"	PUNCT
easat-10838	683	32	international	international	ADJ
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easat-10838	683	34	of	of	ADP
easat-10838	683	35	auditing	auditing	NOUN
easat-10838	683	36	,	,	PUNCT
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easat-10838	683	38	.	.	PROPN
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easat-10838	683	40	,	,	PUNCT
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easat-10838	683	43	1	1	NUM
easat-10838	683	44	,	,	PUNCT
easat-10838	683	45	pp	pp	ADJ
easat-10838	683	46	.	.	PUNCT
easat-10838	684	1	20	20	NUM
easat-10838	684	2	-	-	SYM
easat-10838	684	3	44	44	NUM
easat-10838	684	4	,	,	PUNCT
easat-10838	684	5	2018	2018	NUM
easat-10838	684	6	.	.	PUNCT
easat-10838	685	1	https://doi.org/10.1111/ijau.12136	https://doi.org/10.1111/ijau.12136	PROPN
easat-10838	686	1	[	[	X
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easat-10838	686	3	]	]	PUNCT
easat-10838	686	4	n.	n.	NOUN
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easat-10838	686	6	,	,	PUNCT
easat-10838	686	7	"	"	PUNCT
easat-10838	686	8	audit	audit	NOUN
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easat-10838	686	13	and	and	CCONJ
easat-10838	686	14	the	the	DET
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easat-10838	686	29	,	,	PUNCT
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easat-10838	686	33	,	,	PUNCT
easat-10838	686	34	pp	pp	ADJ
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easat-10838	686	36	1093	1093	NUM
easat-10838	686	37	-	-	SYM
easat-10838	686	38	1122	1122	NUM
easat-10838	686	39	,	,	PUNCT
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easat-10838	686	41	.	.	PUNCT
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easat-10838	688	1	[	[	X
easat-10838	688	2	51	51	NUM
easat-10838	688	3	]	]	PUNCT
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easat-10838	688	5	a.	a.	PROPN
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easat-10838	688	28	,	,	PUNCT
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easat-10838	689	3	,	,	PUNCT
easat-10838	689	4	pp	pp	ADJ
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easat-10838	690	1	756	756	NUM
easat-10838	690	2	-	-	SYM
easat-10838	690	3	784	784	NUM
easat-10838	690	4	,	,	PUNCT
easat-10838	690	5	2015	2015	NUM
easat-10838	690	6	.	.	PUNCT
easat-10838	691	1	https://doi.org/10.1108/maj-07-2015-1221	https://doi.org/10.1108/maj-07-2015-1221	X
easat-10838	692	1	[	[	X
easat-10838	692	2	52	52	NUM
easat-10838	692	3	]	]	PUNCT
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easat-10838	692	18	in	in	ADP
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easat-10838	692	27	and	and	CCONJ
easat-10838	692	28	ethics	ethic	NOUN
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easat-10838	692	41	-	-	SYM
easat-10838	692	42	363	363	NUM
easat-10838	692	43	,	,	PUNCT
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easat-10838	692	45	.	.	PUNCT
easat-10838	693	1	https://doi.org/10.1504/ijbge.2016.082606	https://doi.org/10.1504/ijbge.2016.082606	PROPN
easat-10838	694	1	[	[	X
easat-10838	694	2	53	53	NUM
easat-10838	694	3	]	]	PUNCT
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easat-10838	694	5	a.	a.	PROPN
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easat-10838	694	8	n.	n.	PROPN
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easat-10838	694	26	and	and	CCONJ
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easat-10838	694	29	,	,	PUNCT
easat-10838	694	30	vol	vol	NOUN
easat-10838	694	31	.	.	PROPN
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easat-10838	694	33	,	,	PUNCT
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easat-10838	694	36	1	1	NUM
easat-10838	694	37	,	,	PUNCT
easat-10838	694	38	pp	pp	ADJ
easat-10838	694	39	.	.	PUNCT
easat-10838	695	1	34	34	NUM
easat-10838	695	2	-	-	SYM
easat-10838	695	3	55	55	NUM
easat-10838	695	4	,	,	PUNCT
easat-10838	695	5	2018	2018	NUM
easat-10838	695	6	.	.	PUNCT
easat-10838	696	1	https://doi.org/10.1108/ajems-11-2016-0163	https://doi.org/10.1108/ajems-11-2016-0163	NOUN
easat-10838	696	2	[	[	X
easat-10838	696	3	54	54	NUM
easat-10838	696	4	]	]	PUNCT
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easat-10838	696	6	s.	s.	PROPN
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easat-10838	696	12	,	,	PUNCT
easat-10838	696	13	and	and	CCONJ
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easat-10838	696	17	"	"	PUNCT
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easat-10838	696	25	quality	quality	NOUN
easat-10838	696	26	in	in	ADP
easat-10838	696	27	emerging	emerge	VERB
easat-10838	696	28	markets	market	NOUN
easat-10838	696	29	?	?	PUNCT
easat-10838	697	1	evidence	evidence	NOUN
easat-10838	697	2	from	from	ADP
easat-10838	697	3	iran	iran	PROPN
easat-10838	697	4	,	,	PUNCT
easat-10838	697	5	"	"	PUNCT
easat-10838	697	6	asian	asian	ADJ
easat-10838	697	7	review	review	NOUN
easat-10838	697	8	of	of	ADP
easat-10838	697	9	accounting	accounting	NOUN
easat-10838	697	10	,	,	PUNCT
easat-10838	697	11	vol	vol	NOUN
easat-10838	697	12	.	.	PROPN
easat-10838	697	13	29	29	NUM
easat-10838	697	14	,	,	PUNCT
easat-10838	697	15	no	no	INTJ
easat-10838	697	16	.	.	NOUN
easat-10838	697	17	2	2	NUM
easat-10838	697	18	,	,	PUNCT
easat-10838	697	19	pp	pp	ADJ
easat-10838	697	20	.	.	PUNCT
easat-10838	698	1	251	251	NUM
easat-10838	698	2	-	-	SYM
easat-10838	698	3	267	267	NUM
easat-10838	698	4	,	,	PUNCT
easat-10838	698	5	2021	2021	NUM
easat-10838	698	6	.	.	PUNCT
easat-10838	698	7	https://doi.org/10.1108/ara-10-2020-0155	https://doi.org/10.1108/ara-10-2020-0155	NOUN
easat-10838	699	1	[	[	X
easat-10838	699	2	55	55	NUM
easat-10838	699	3	]	]	PUNCT
easat-10838	699	4	l.	l.	PROPN
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easat-10838	699	6	and	and	CCONJ
easat-10838	699	7	e.	e.	PROPN
easat-10838	699	8	cardinaels	cardinael	NOUN
easat-10838	699	9	,	,	PUNCT
easat-10838	699	10	"	"	PUNCT
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easat-10838	699	14	:	:	PUNCT
easat-10838	699	15	management	management	NOUN
easat-10838	699	16	watchdog	watchdog	NOUN
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easat-10838	699	18	personal	personal	ADJ
easat-10838	699	19	friend	friend	NOUN
easat-10838	699	20	of	of	ADP
easat-10838	699	21	the	the	DET
easat-10838	699	22	ceo	ceo	NOUN
easat-10838	699	23	?	?	PUNCT
easat-10838	699	24	,	,	PUNCT
easat-10838	699	25	"	"	PUNCT
easat-10838	699	26	the	the	DET
easat-10838	699	27	accounting	accounting	NOUN
easat-10838	699	28	review	review	NOUN
easat-10838	699	29	,	,	PUNCT
easat-10838	699	30	vol	vol	NOUN
easat-10838	699	31	.	.	PROPN
easat-10838	699	32	89	89	NUM
easat-10838	699	33	,	,	PUNCT
easat-10838	699	34	no	no	INTJ
easat-10838	699	35	.	.	NOUN
easat-10838	699	36	1	1	NUM
easat-10838	699	37	,	,	PUNCT
easat-10838	699	38	pp	pp	ADJ
easat-10838	699	39	.	.	PUNCT
easat-10838	700	1	113	113	NUM
easat-10838	700	2	-	-	SYM
easat-10838	700	3	145	145	NUM
easat-10838	700	4	,	,	PUNCT
easat-10838	700	5	2014	2014	NUM
easat-10838	700	6	.	.	PUNCT
easat-10838	701	1	[	[	X
easat-10838	701	2	56	56	NUM
easat-10838	701	3	]	]	X
easat-10838	701	4	l.	l.	PROPN
easat-10838	701	5	t.	t.	PROPN
easat-10838	701	6	taylor	taylor	PROPN
easat-10838	701	7	,	,	PUNCT
easat-10838	701	8	"	"	PUNCT
easat-10838	701	9	packed	packed	ADJ
easat-10838	701	10	column	column	NOUN
easat-10838	701	11	supercritical	supercritical	ADJ
easat-10838	701	12	fluid	fluid	NOUN
easat-10838	701	13	chromatography	chromatography	NOUN
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easat-10838	701	15	hydrophilic	hydrophilic	ADJ
easat-10838	701	16	analytes	analyte	NOUN
easat-10838	701	17	via	via	ADP
easat-10838	701	18	water	water	NOUN
easat-10838	701	19	-	-	PUNCT
easat-10838	701	20	rich	rich	ADJ
easat-10838	701	21	modifiers	modifier	NOUN
easat-10838	701	22	,	,	PUNCT
easat-10838	701	23	"	"	PUNCT
easat-10838	701	24	journal	journal	NOUN
easat-10838	701	25	of	of	ADP
easat-10838	701	26	chromatography	chromatography	NOUN
easat-10838	701	27	a	a	DET
easat-10838	701	28	,	,	PUNCT
easat-10838	701	29	vol	vol	NOUN
easat-10838	701	30	.	.	PROPN
easat-10838	701	31	1250	1250	NUM
easat-10838	701	32	,	,	PUNCT
easat-10838	701	33	pp	pp	ADJ
easat-10838	701	34	.	.	PUNCT
easat-10838	702	1	196	196	NUM
easat-10838	702	2	-	-	SYM
easat-10838	702	3	204	204	NUM
easat-10838	702	4	,	,	PUNCT
easat-10838	702	5	2012	2012	NUM
easat-10838	702	6	.	.	PUNCT
easat-10838	703	1	https://doi.org/10.1108/mf-01-2019-0030	https://doi.org/10.1108/mf-01-2019-0030	X
easat-10838	704	1	https://doi.org/10.1177/0974686215574422	https://doi.org/10.1177/0974686215574422	ADJ
easat-10838	704	2	https://doi.org/10.9734/jemt/2023/v29i71121	https://doi.org/10.9734/jemt/2023/v29i71121	ADJ
easat-10838	704	3	https://doi.org/10.1108/cg-03-2020-0091	https://doi.org/10.1108/cg-03-2020-0091	PROPN
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easat-10838	704	5	https://doi.org/10.1007/s11146-006-6805-8	https://doi.org/10.1007/s11146-006-6805-8	NOUN
easat-10838	705	1	https://doi.org/10.1017/s0022109000003203	https://doi.org/10.1017/s0022109000003203	NUM
easat-10838	705	2	https://doi.org/10.58886/jfi.v5i2.2626	https://doi.org/10.58886/jfi.v5i2.2626	NOUN
easat-10838	705	3	https://doi.org/10.1108/ijmf-08-2015-0156	https://doi.org/10.1108/ijmf-08-2015-0156	NOUN
easat-10838	705	4	https://doi.org/10.1108/ijmf-08-2015-0156	https://doi.org/10.1108/ijmf-08-2015-0156	PROPN
easat-10838	705	5	https://doi.org/10.1111/1467-8268.12401	https://doi.org/10.1111/1467-8268.12401	PROPN
easat-10838	705	6	https://doi.org/10.1108/17542431311327637	https://doi.org/10.1108/17542431311327637	NOUN
easat-10838	705	7	https://doi.org/10.1108/02686901211217996	https://doi.org/10.1108/02686901211217996	VERB
easat-10838	705	8	https://doi.org/10.1108/01140580610732813	https://doi.org/10.1108/01140580610732813	CCONJ
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easat-10838	705	18	https://doi.org/10.1108/ara-10-2020-0155	https://doi.org/10.1108/ara-10-2020-0155	NOUN
easat-10838	705	19	247	247	NUM
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easat-10838	705	21	applied	apply	VERB
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easat-10838	705	23	and	and	CCONJ
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easat-10838	705	25	issn	issn	PROPN
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easat-10838	705	28	-	-	SYM
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easat-10838	705	30	vol	vol	NOUN
easat-10838	705	31	.	.	PROPN
easat-10838	706	1	9	9	NUM
easat-10838	706	2	,	,	PUNCT
easat-10838	706	3	no	no	INTJ
easat-10838	706	4	.	.	NOUN
easat-10838	706	5	11	11	NUM
easat-10838	706	6	:	:	PUNCT
easat-10838	706	7	225	225	NUM
easat-10838	706	8	-	-	SYM
easat-10838	706	9	248	248	NUM
easat-10838	706	10	,	,	PUNCT
easat-10838	706	11	2025	2025	NUM
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easat-10838	706	13	:	:	PUNCT
easat-10838	706	14	10.55214/2576	10.55214/2576	NUM
easat-10838	706	15	-	-	PUNCT
easat-10838	706	16	8484.v9i11.10838	8484.v9i11.10838	NUM
easat-10838	706	17	©	©	PROPN
easat-10838	706	18	2025	2025	NUM
easat-10838	706	19	by	by	ADP
easat-10838	706	20	the	the	DET
easat-10838	706	21	authors	author	NOUN
easat-10838	706	22	;	;	PUNCT
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easat-10838	706	24	learning	learning	NOUN
easat-10838	706	25	gate	gate	NOUN
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easat-10838	707	2	57	57	NUM
easat-10838	707	3	]	]	PUNCT
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easat-10838	707	5	h.	h.	PROPN
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easat-10838	707	7	,	,	PUNCT
easat-10838	707	8	c.	c.	PROPN
easat-10838	707	9	g.	g.	PROPN
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easat-10838	707	11	,	,	PUNCT
easat-10838	707	12	r.	r.	PROPN
easat-10838	707	13	m.	m.	PROPN
easat-10838	707	14	crossley	crossley	PROPN
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easat-10838	707	17	k.	k.	PROPN
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easat-10838	707	19	,	,	PUNCT
easat-10838	707	20	s.	s.	PROPN
easat-10838	707	21	fosu	fosu	PROPN
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easat-10838	707	23	and	and	CCONJ
easat-10838	707	24	t.	t.	PROPN
easat-10838	707	25	v.	v.	PROPN
easat-10838	707	26	vu	vu	PROPN
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easat-10838	707	29	corporate	corporate	ADJ
easat-10838	707	30	governance	governance	NOUN
easat-10838	707	31	and	and	CCONJ
easat-10838	707	32	dividend	dividend	VERB
easat-10838	707	33	pay	pay	VERB
easat-10838	707	34	-	-	PUNCT
easat-10838	707	35	out	out	ADP
easat-10838	707	36	policy	policy	NOUN
easat-10838	707	37	in	in	ADP
easat-10838	707	38	uk	uk	PROPN
easat-10838	707	39	listed	list	VERB
easat-10838	707	40	smes	sme	NOUN
easat-10838	707	41	,	,	PUNCT
easat-10838	707	42	"	"	PUNCT
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easat-10838	707	44	journal	journal	NOUN
easat-10838	707	45	of	of	ADP
easat-10838	707	46	accounting	accounting	PROPN
easat-10838	707	47	&	&	CCONJ
easat-10838	707	48	information	information	NOUN
easat-10838	707	49	management	management	PROPN
easat-10838	707	50	,	,	PUNCT
easat-10838	707	51	vol	vol	NOUN
easat-10838	707	52	.	.	PROPN
easat-10838	707	53	25	25	NUM
easat-10838	707	54	,	,	PUNCT
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easat-10838	707	56	.	.	NOUN
easat-10838	707	57	4	4	NUM
easat-10838	707	58	,	,	PUNCT
easat-10838	707	59	pp	pp	ADJ
easat-10838	707	60	.	.	PUNCT
easat-10838	708	1	459	459	NUM
easat-10838	708	2	-	-	SYM
easat-10838	708	3	483	483	NUM
easat-10838	708	4	,	,	PUNCT
easat-10838	708	5	2017	2017	NUM
easat-10838	708	6	.	.	PUNCT
easat-10838	709	1	https://doi.org/10.1108/ijaim-02-2017-0020	https://doi.org/10.1108/ijaim-02-2017-0020	PUNCT
easat-10838	710	1	[	[	X
easat-10838	710	2	58	58	NUM
easat-10838	710	3	]	]	X
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easat-10838	710	5	.	.	PUNCT
easat-10838	711	1	bae	bae	PROPN
easat-10838	711	2	,	,	PUNCT
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easat-10838	711	4	el	el	PROPN
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easat-10838	711	6	,	,	PUNCT
easat-10838	711	7	z.	z.	PROPN
easat-10838	711	8	j.	j.	PROPN
easat-10838	711	9	gong	gong	PROPN
easat-10838	711	10	,	,	PUNCT
easat-10838	711	11	and	and	CCONJ
easat-10838	711	12	o.	o.	PROPN
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easat-10838	711	14	,	,	PUNCT
easat-10838	711	15	"	"	PUNCT
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easat-10838	711	17	csr	csr	NOUN
easat-10838	711	18	matter	matter	NOUN
easat-10838	711	19	in	in	ADP
easat-10838	711	20	times	time	NOUN
easat-10838	711	21	of	of	ADP
easat-10838	711	22	crisis	crisis	NOUN
easat-10838	711	23	?	?	PUNCT
easat-10838	712	1	evidence	evidence	NOUN
easat-10838	712	2	from	from	ADP
easat-10838	712	3	the	the	DET
easat-10838	712	4	covid-19	covid-19	PROPN
easat-10838	712	5	pandemic	pandemic	NOUN
easat-10838	712	6	,	,	PUNCT
easat-10838	712	7	"	"	PUNCT
easat-10838	712	8	journal	journal	NOUN
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easat-10838	712	10	corporate	corporate	ADJ
easat-10838	712	11	finance	finance	NOUN
easat-10838	712	12	,	,	PUNCT
easat-10838	712	13	vol	vol	NOUN
easat-10838	712	14	.	.	PROPN
easat-10838	712	15	67	67	NUM
easat-10838	712	16	,	,	PUNCT
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easat-10838	712	18	101876	101876	NUM
easat-10838	712	19	,	,	PUNCT
easat-10838	712	20	2021	2021	NUM
easat-10838	712	21	.	.	PUNCT
easat-10838	713	1	[	[	X
easat-10838	713	2	59	59	NUM
easat-10838	713	3	]	]	PUNCT
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easat-10838	713	7	m.	m.	NOUN
easat-10838	713	8	qamruzzaman	qamruzzaman	PROPN
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easat-10838	713	10	"	"	PUNCT
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easat-10838	713	12	symmetry	symmetry	NOUN
easat-10838	713	13	and	and	CCONJ
easat-10838	713	14	asymmetry	asymmetry	NOUN
easat-10838	713	15	investigation	investigation	NOUN
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easat-10838	713	17	the	the	DET
easat-10838	713	18	nexus	nexus	NOUN
easat-10838	713	19	between	between	ADP
easat-10838	713	20	environmental	environmental	ADJ
easat-10838	713	21	sustainability	sustainability	NOUN
easat-10838	713	22	,	,	PUNCT
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easat-10838	713	24	energy	energy	NOUN
easat-10838	713	25	,	,	PUNCT
easat-10838	713	26	energy	energy	NOUN
easat-10838	713	27	innovation	innovation	NOUN
easat-10838	713	28	,	,	PUNCT
easat-10838	713	29	and	and	CCONJ
easat-10838	713	30	trade	trade	NOUN
easat-10838	713	31	:	:	PUNCT
easat-10838	713	32	evidence	evidence	NOUN
easat-10838	713	33	from	from	ADP
easat-10838	713	34	environmental	environmental	ADJ
easat-10838	713	35	kuznets	kuznet	NOUN
easat-10838	713	36	curve	curve	NOUN
easat-10838	713	37	hypothesis	hypothesis	NOUN
easat-10838	713	38	in	in	ADP
easat-10838	713	39	selected	select	VERB
easat-10838	713	40	mena	mena	NOUN
easat-10838	713	41	countries	country	NOUN
easat-10838	713	42	,	,	PUNCT
easat-10838	713	43	"	"	PUNCT
easat-10838	713	44	frontiers	frontier	NOUN
easat-10838	713	45	in	in	ADP
easat-10838	713	46	energy	energy	NOUN
easat-10838	713	47	research	research	NOUN
easat-10838	713	48	,	,	PUNCT
easat-10838	713	49	vol	vol	NOUN
easat-10838	713	50	.	.	PROPN
easat-10838	713	51	9	9	NUM
easat-10838	713	52	,	,	PUNCT
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easat-10838	713	54	873	873	NUM
easat-10838	713	55	,	,	PUNCT
easat-10838	713	56	2022	2022	NUM
easat-10838	713	57	.	.	PUNCT
easat-10838	714	1	[	[	X
easat-10838	714	2	60	60	NUM
easat-10838	714	3	]	]	PUNCT
easat-10838	714	4	s.	s.	PROPN
easat-10838	714	5	xu	xu	PROPN
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easat-10838	714	8	qamruzzaman	qamruzzaman	PROPN
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easat-10838	714	11	a.	a.	PROPN
easat-10838	714	12	h.	h.	PROPN
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easat-10838	714	15	"	"	PUNCT
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easat-10838	714	18	innovation	innovation	NOUN
easat-10838	714	19	bestowed	bestow	VERB
easat-10838	714	20	or	or	CCONJ
easat-10838	714	21	a	a	DET
easat-10838	714	22	curse	curse	NOUN
easat-10838	714	23	for	for	ADP
easat-10838	714	24	economic	economic	ADJ
easat-10838	714	25	sustainably	sustainably	ADV
easat-10838	714	26	:	:	PUNCT
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easat-10838	714	28	mediating	mediate	VERB
easat-10838	714	29	role	role	NOUN
easat-10838	714	30	of	of	ADP
easat-10838	714	31	economic	economic	ADJ
easat-10838	714	32	policy	policy	NOUN
easat-10838	714	33	uncertainty	uncertainty	NOUN
easat-10838	714	34	,	,	PUNCT
easat-10838	714	35	"	"	PUNCT
easat-10838	714	36	sustainability	sustainability	NOUN
easat-10838	714	37	,	,	PUNCT
easat-10838	714	38	vol	vol	NOUN
easat-10838	714	39	.	.	PROPN
easat-10838	714	40	13	13	NUM
easat-10838	714	41	,	,	PUNCT
easat-10838	714	42	no	no	INTJ
easat-10838	714	43	.	.	NOUN
easat-10838	714	44	4	4	NUM
easat-10838	714	45	,	,	PUNCT
easat-10838	714	46	p.	p.	NOUN
easat-10838	714	47	2391	2391	NUM
easat-10838	714	48	,	,	PUNCT
easat-10838	714	49	2021	2021	NUM
easat-10838	714	50	.	.	PUNCT
easat-10838	715	1	[	[	X
easat-10838	715	2	61	61	NUM
easat-10838	715	3	]	]	X
easat-10838	715	4	y.	y.	PROPN
easat-10838	715	5	zhang	zhang	PROPN
easat-10838	715	6	,	,	PUNCT
easat-10838	715	7	m.	m.	NOUN
easat-10838	715	8	qamruzzaman	qamruzzaman	PROPN
easat-10838	715	9	,	,	PUNCT
easat-10838	715	10	s.	s.	PROPN
easat-10838	715	11	karim	karim	PROPN
easat-10838	715	12	,	,	PUNCT
easat-10838	715	13	and	and	CCONJ
easat-10838	715	14	i.	i.	PROPN
easat-10838	715	15	jahan	jahan	PROPN
easat-10838	715	16	,	,	PUNCT
easat-10838	715	17	"	"	PUNCT
easat-10838	715	18	nexus	nexus	NOUN
easat-10838	715	19	between	between	ADP
easat-10838	715	20	economic	economic	ADJ
easat-10838	715	21	policy	policy	NOUN
easat-10838	715	22	uncertainty	uncertainty	NOUN
easat-10838	715	23	and	and	CCONJ
easat-10838	715	24	renewable	renewable	ADJ
easat-10838	715	25	energy	energy	NOUN
easat-10838	715	26	consumption	consumption	NOUN
easat-10838	715	27	in	in	ADP
easat-10838	715	28	bric	bric	PROPN
easat-10838	715	29	nations	nation	NOUN
easat-10838	715	30	:	:	PUNCT
easat-10838	715	31	the	the	DET
easat-10838	715	32	mediating	mediate	VERB
easat-10838	715	33	role	role	NOUN
easat-10838	715	34	of	of	ADP
easat-10838	715	35	foreign	foreign	ADJ
easat-10838	715	36	direct	direct	ADJ
easat-10838	715	37	investment	investment	NOUN
easat-10838	715	38	and	and	CCONJ
easat-10838	715	39	financial	financial	ADJ
easat-10838	715	40	development	development	NOUN
easat-10838	715	41	,	,	PUNCT
easat-10838	715	42	"	"	PUNCT
easat-10838	715	43	energies	energy	NOUN
easat-10838	715	44	,	,	PUNCT
easat-10838	715	45	vol	vol	NOUN
easat-10838	715	46	.	.	PROPN
easat-10838	715	47	14	14	NUM
easat-10838	715	48	,	,	PUNCT
easat-10838	715	49	no	no	INTJ
easat-10838	715	50	.	.	NOUN
easat-10838	715	51	15	15	NUM
easat-10838	715	52	,	,	PUNCT
easat-10838	715	53	p.	p.	NOUN
easat-10838	715	54	4687	4687	NUM
easat-10838	715	55	,	,	PUNCT
easat-10838	715	56	2021	2021	NUM
easat-10838	715	57	.	.	PUNCT
easat-10838	716	1	[	[	X
easat-10838	716	2	62	62	NUM
easat-10838	716	3	]	]	PUNCT
easat-10838	716	4	p.	p.	NOUN
easat-10838	716	5	a.	a.	NOUN
easat-10838	716	6	a.	a.	PROPN
easat-10838	716	7	agustina	agustina	PROPN
easat-10838	716	8	,	,	PUNCT
easat-10838	716	9	e.	e.	PROPN
easat-10838	716	10	r.	r.	PROPN
easat-10838	716	11	v.	v.	PROPN
easat-10838	716	12	praningtyas	praningtyas	PROPN
easat-10838	716	13	,	,	PUNCT
easat-10838	716	14	r.	r.	NOUN
easat-10838	716	15	subekti	subekti	NOUN
easat-10838	716	16	,	,	PUNCT
easat-10838	716	17	and	and	CCONJ
easat-10838	716	18	l.	l.	PROPN
easat-10838	716	19	p.	p.	PROPN
easat-10838	716	20	m.	m.	PROPN
easat-10838	716	21	mirayani	mirayani	PROPN
easat-10838	716	22	,	,	PUNCT
easat-10838	716	23	"	"	PUNCT
easat-10838	716	24	factors	factor	NOUN
easat-10838	716	25	affecting	affect	VERB
easat-10838	716	26	dividend	dividend	NOUN
easat-10838	716	27	policy	policy	NOUN
easat-10838	716	28	in	in	ADP
easat-10838	716	29	indonesian	indonesian	ADJ
easat-10838	716	30	state	state	NOUN
easat-10838	716	31	-	-	PUNCT
easat-10838	716	32	owned	own	VERB
easat-10838	716	33	enterprises	enterprise	NOUN
easat-10838	716	34	(	(	PUNCT
easat-10838	716	35	soes	soe	NOUN
easat-10838	716	36	)	)	PUNCT
easat-10838	716	37	,	,	PUNCT
easat-10838	716	38	"	"	PUNCT
easat-10838	716	39	studi	studi	PROPN
easat-10838	716	40	akuntansi	akuntansi	PROPN
easat-10838	716	41	dan	dan	PROPN
easat-10838	716	42	keuangan	keuangan	PROPN
easat-10838	716	43	indonesia	indonesia	PROPN
easat-10838	716	44	,	,	PUNCT
easat-10838	716	45	vol	vol	NOUN
easat-10838	716	46	.	.	PROPN
easat-10838	716	47	5	5	NUM
easat-10838	716	48	,	,	PUNCT
easat-10838	716	49	no	no	INTJ
easat-10838	716	50	.	.	NOUN
easat-10838	716	51	1	1	NUM
easat-10838	716	52	,	,	PUNCT
easat-10838	716	53	pp	pp	ADJ
easat-10838	716	54	.	.	PUNCT
easat-10838	717	1	87	87	NUM
easat-10838	717	2	-	-	SYM
easat-10838	717	3	117	117	NUM
easat-10838	717	4	,	,	PUNCT
easat-10838	717	5	2022	2022	NUM
easat-10838	717	6	.	.	PUNCT
easat-10838	718	1	https://doi.org/10.21632/saki.5.1.87-117	https://doi.org/10.21632/saki.5.1.87-117	PROPN
easat-10838	719	1	[	[	X
easat-10838	719	2	63	63	NUM
easat-10838	719	3	]	]	PUNCT
easat-10838	719	4	k.	k.	NOUN
easat-10838	719	5	raharjo	raharjo	PROPN
easat-10838	719	6	,	,	PUNCT
easat-10838	719	7	g.	g.	PROPN
easat-10838	719	8	chandrarin	chandrarin	PROPN
easat-10838	719	9	,	,	PUNCT
easat-10838	719	10	and	and	CCONJ
easat-10838	719	11	h.	h.	PROPN
easat-10838	719	12	harmono	harmono	PROPN
easat-10838	719	13	,	,	PUNCT
easat-10838	719	14	"	"	PUNCT
easat-10838	719	15	corporate	corporate	ADJ
easat-10838	719	16	governance	governance	NOUN
easat-10838	719	17	and	and	CCONJ
easat-10838	719	18	dividend	dividend	NOUN
easat-10838	719	19	policy	policy	NOUN
easat-10838	719	20	in	in	ADP
easat-10838	719	21	indonesia	indonesia	PROPN
easat-10838	719	22	,	,	PUNCT
easat-10838	719	23	"	"	PUNCT
easat-10838	719	24	kne	kne	PROPN
easat-10838	719	25	social	social	PROPN
easat-10838	719	26	sciences	sciences	PROPN
easat-10838	719	27	,	,	PUNCT
easat-10838	719	28	pp	pp	ADV
easat-10838	719	29	.	.	PUNCT
easat-10838	720	1	341–351	341–351	NUM
easat-10838	720	2	,	,	PUNCT
easat-10838	720	3	2024	2024	NUM
easat-10838	720	4	.	.	PUNCT
easat-10838	721	1	https://doi.org/10.18502/kss.v9i28.17224	https://doi.org/10.18502/kss.v9i28.17224	X
easat-10838	722	1	[	[	X
easat-10838	722	2	64	64	NUM
easat-10838	722	3	]	]	PUNCT
easat-10838	722	4	a.	a.	PROPN
easat-10838	722	5	d.	d.	PROPN
easat-10838	722	6	putri	putri	PROPN
easat-10838	722	7	,	,	PUNCT
easat-10838	722	8	d.	d.	PROPN
easat-10838	722	9	i.	i.	PROPN
easat-10838	722	10	nur	nur	PROPN
easat-10838	722	11	,	,	PUNCT
easat-10838	722	12	and	and	CCONJ
easat-10838	722	13	f.	f.	PROPN
easat-10838	722	14	khoirotunnisa	khoirotunnisa	PROPN
easat-10838	722	15	,	,	PUNCT
easat-10838	722	16	"	"	PUNCT
easat-10838	722	17	the	the	DET
easat-10838	722	18	influence	influence	NOUN
easat-10838	722	19	of	of	ADP
easat-10838	722	20	corporate	corporate	ADJ
easat-10838	722	21	governance	governance	NOUN
easat-10838	722	22	and	and	CCONJ
easat-10838	722	23	csr	csr	X
easat-10838	722	24	on	on	ADP
easat-10838	722	25	dividend	dividend	NOUN
easat-10838	722	26	policy	policy	NOUN
easat-10838	722	27	with	with	ADP
easat-10838	722	28	liquidity	liquidity	NOUN
easat-10838	722	29	as	as	ADP
easat-10838	722	30	a	a	DET
easat-10838	722	31	moderation	moderation	NOUN
easat-10838	722	32	variable	variable	NOUN
easat-10838	722	33	in	in	ADP
easat-10838	722	34	lq45	lq45	PROPN
easat-10838	722	35	index	index	NOUN
easat-10838	722	36	companies	company	NOUN
easat-10838	722	37	,	,	PUNCT
easat-10838	722	38	"	"	PUNCT
easat-10838	722	39	sultanist	sultanist	NOUN
easat-10838	722	40	:	:	PUNCT
easat-10838	722	41	jurnal	jurnal	ADJ
easat-10838	722	42	manajemen	manajeman	NOUN
easat-10838	722	43	dan	dan	PROPN
easat-10838	722	44	keuangan	keuangan	PROPN
easat-10838	722	45	,	,	PUNCT
easat-10838	722	46	vol	vol	NOUN
easat-10838	722	47	.	.	PROPN
easat-10838	723	1	2	2	NUM
easat-10838	723	2	,	,	PUNCT
easat-10838	723	3	no	no	INTJ
easat-10838	723	4	.	.	NOUN
easat-10838	723	5	2	2	NUM
easat-10838	723	6	,	,	PUNCT
easat-10838	723	7	pp	pp	ADJ
easat-10838	723	8	.	.	PUNCT
easat-10838	724	1	226–238	226–238	NUM
easat-10838	724	2	,	,	PUNCT
easat-10838	724	3	2024	2024	NUM
easat-10838	724	4	.	.	PUNCT
easat-10838	725	1	https://doi.org/10.37403/sultanist.v12i2.637	https://doi.org/10.37403/sultanist.v12i2.637	NOUN
easat-10838	725	2	[	[	X
easat-10838	725	3	65	65	NUM
easat-10838	725	4	]	]	X
easat-10838	725	5	r.	r.	PROPN
easat-10838	725	6	t.	t.	PROPN
easat-10838	725	7	rahayu	rahayu	PROPN
easat-10838	725	8	and	and	CCONJ
easat-10838	725	9	h.	h.	PROPN
easat-10838	725	10	meidiaswati	meidiaswati	PROPN
easat-10838	725	11	,	,	PUNCT
easat-10838	725	12	"	"	PUNCT
easat-10838	725	13	dividend	dividend	NOUN
easat-10838	725	14	policy	policy	NOUN
easat-10838	725	15	in	in	ADP
easat-10838	725	16	indonesia	indonesia	PROPN
easat-10838	725	17	:	:	PUNCT
easat-10838	725	18	evidence	evidence	NOUN
easat-10838	725	19	from	from	ADP
easat-10838	725	20	manufacturing	manufacture	VERB
easat-10838	725	21	companies	company	NOUN
easat-10838	725	22	,	,	PUNCT
easat-10838	725	23	"	"	PUNCT
easat-10838	725	24	jurnal	jurnal	ADJ
easat-10838	725	25	ilmu	ilmu	PROPN
easat-10838	725	26	manajemen	manajeman	NOUN
easat-10838	725	27	,	,	PUNCT
easat-10838	725	28	vol	vol	NOUN
easat-10838	725	29	.	.	PROPN
easat-10838	725	30	12	12	NUM
easat-10838	725	31	,	,	PUNCT
easat-10838	725	32	no	no	INTJ
easat-10838	725	33	.	.	NOUN
easat-10838	725	34	1	1	NUM
easat-10838	725	35	,	,	PUNCT
easat-10838	725	36	pp	pp	ADJ
easat-10838	725	37	.	.	PUNCT
easat-10838	726	1	83–97	83–97	NUM
easat-10838	726	2	,	,	PUNCT
easat-10838	726	3	2024	2024	NUM
easat-10838	726	4	.	.	PUNCT
easat-10838	727	1	https://doi.org/10.26740/jim.v12n1.p83-97	https://doi.org/10.26740/jim.v12n1.p83-97	X
easat-10838	728	1	[	[	X
easat-10838	728	2	66	66	NUM
easat-10838	728	3	]	]	PUNCT
easat-10838	728	4	f.	f.	PROPN
easat-10838	728	5	e.	e.	PROPN
easat-10838	728	6	sari	sari	PROPN
easat-10838	728	7	,	,	PUNCT
easat-10838	728	8	p.	p.	PROPN
easat-10838	728	9	parawiyati	parawiyati	PROPN
easat-10838	728	10	,	,	PUNCT
easat-10838	728	11	and	and	CCONJ
easat-10838	728	12	h.	h.	PROPN
easat-10838	728	13	harmono	harmono	PROPN
easat-10838	728	14	,	,	PUNCT
easat-10838	728	15	"	"	PUNCT
easat-10838	728	16	diterminants	diterminant	NOUN
easat-10838	728	17	of	of	ADP
easat-10838	728	18	dividend	dividend	NOUN
easat-10838	728	19	policy	policy	NOUN
easat-10838	728	20	:	:	PUNCT
easat-10838	728	21	the	the	DET
easat-10838	728	22	role	role	NOUN
easat-10838	728	23	of	of	ADP
easat-10838	728	24	corporate	corporate	ADJ
easat-10838	728	25	governance	governance	NOUN
easat-10838	728	26	as	as	ADP
easat-10838	728	27	moderating	moderate	VERB
easat-10838	728	28	variable	variable	NOUN
easat-10838	728	29	,	,	PUNCT
easat-10838	728	30	"	"	PUNCT
easat-10838	728	31	journal	journal	NOUN
easat-10838	728	32	of	of	ADP
easat-10838	728	33	economics	economic	NOUN
easat-10838	728	34	,	,	PUNCT
easat-10838	728	35	finance	finance	NOUN
easat-10838	728	36	and	and	CCONJ
easat-10838	728	37	management	management	NOUN
easat-10838	728	38	studies	study	NOUN
easat-10838	728	39	,	,	PUNCT
easat-10838	728	40	vol	vol	NOUN
easat-10838	728	41	.	.	PROPN
easat-10838	729	1	7	7	NUM
easat-10838	729	2	,	,	PUNCT
easat-10838	729	3	no	no	INTJ
easat-10838	729	4	.	.	NOUN
easat-10838	729	5	2	2	NUM
easat-10838	729	6	,	,	PUNCT
easat-10838	729	7	pp	pp	ADJ
easat-10838	729	8	.	.	PUNCT
easat-10838	730	1	953	953	NUM
easat-10838	730	2	-	-	SYM
easat-10838	730	3	960	960	NUM
easat-10838	730	4	,	,	PUNCT
easat-10838	730	5	2024	2024	NUM
easat-10838	730	6	.	.	PUNCT
easat-10838	731	1	https://doi.org/10.47191/jefms/v7-i2-14	https://doi.org/10.47191/jefms/v7-i2-14	X
easat-10838	732	1	[	[	X
easat-10838	732	2	67	67	NUM
easat-10838	732	3	]	]	X
easat-10838	732	4	a.	a.	NOUN
easat-10838	732	5	christian	christian	PROPN
easat-10838	732	6	and	and	CCONJ
easat-10838	732	7	k.	k.	PROPN
easat-10838	732	8	dewi	dewi	PROPN
easat-10838	732	9	,	,	PUNCT
easat-10838	732	10	"	"	PUNCT
easat-10838	732	11	the	the	DET
easat-10838	732	12	effect	effect	NOUN
easat-10838	732	13	of	of	ADP
easat-10838	732	14	corporate	corporate	ADJ
easat-10838	732	15	governance	governance	NOUN
easat-10838	732	16	,	,	PUNCT
easat-10838	732	17	cash	cash	NOUN
easat-10838	732	18	flow	flow	NOUN
easat-10838	732	19	,	,	PUNCT
easat-10838	732	20	and	and	CCONJ
easat-10838	732	21	dividend	dividend	NOUN
easat-10838	732	22	policy	policy	NOUN
easat-10838	732	23	on	on	ADP
easat-10838	732	24	company	company	NOUN
easat-10838	732	25	performance	performance	NOUN
easat-10838	732	26	with	with	ADP
easat-10838	732	27	family	family	NOUN
easat-10838	732	28	ownership	ownership	NOUN
easat-10838	732	29	as	as	ADP
easat-10838	732	30	moderating	moderate	VERB
easat-10838	732	31	variables	variable	NOUN
easat-10838	732	32	on	on	ADP
easat-10838	732	33	manufacturing	manufacture	VERB
easat-10838	732	34	companies	company	NOUN
easat-10838	732	35	listed	list	VERB
easat-10838	732	36	on	on	ADP
easat-10838	732	37	indonesia	indonesia	PROPN
easat-10838	732	38	stock	stock	PROPN
easat-10838	732	39	exchange	exchange	PROPN
easat-10838	732	40	,	,	PUNCT
easat-10838	732	41	"	"	PUNCT
easat-10838	732	42	journal	journal	NOUN
easat-10838	732	43	of	of	ADP
easat-10838	732	44	applied	apply	VERB
easat-10838	732	45	finance	finance	NOUN
easat-10838	732	46	and	and	CCONJ
easat-10838	732	47	accounting	accounting	NOUN
easat-10838	732	48	,	,	PUNCT
easat-10838	732	49	vol	vol	NOUN
easat-10838	732	50	.	.	NOUN
easat-10838	732	51	9	9	NUM
easat-10838	732	52	,	,	PUNCT
easat-10838	732	53	no	no	INTJ
easat-10838	732	54	.	.	NOUN
easat-10838	732	55	1	1	NUM
easat-10838	732	56	,	,	PUNCT
easat-10838	732	57	pp	pp	ADJ
easat-10838	732	58	.	.	PUNCT
easat-10838	732	59	11–20	11–20	NUM
easat-10838	732	60	,	,	PUNCT
easat-10838	732	61	2022	2022	NUM
easat-10838	732	62	.	.	PUNCT
easat-10838	733	1	[	[	X
easat-10838	733	2	68	68	NUM
easat-10838	733	3	]	]	PUNCT
easat-10838	733	4	m.	m.	NOUN
easat-10838	733	5	arellano	arellano	PROPN
easat-10838	733	6	and	and	CCONJ
easat-10838	733	7	o.	o.	PROPN
easat-10838	733	8	bover	bover	PROPN
easat-10838	733	9	,	,	PUNCT
easat-10838	733	10	"	"	PUNCT
easat-10838	733	11	another	another	DET
easat-10838	733	12	look	look	NOUN
easat-10838	733	13	at	at	ADP
easat-10838	733	14	the	the	DET
easat-10838	733	15	instrumental	instrumental	ADJ
easat-10838	733	16	variable	variable	ADJ
easat-10838	733	17	estimation	estimation	NOUN
easat-10838	733	18	of	of	ADP
easat-10838	733	19	error	error	NOUN
easat-10838	733	20	-	-	PUNCT
easat-10838	733	21	components	component	NOUN
easat-10838	733	22	models	model	NOUN
easat-10838	733	23	,	,	PUNCT
easat-10838	733	24	"	"	PUNCT
easat-10838	733	25	journal	journal	NOUN
easat-10838	733	26	of	of	ADP
easat-10838	733	27	econometrics	econometric	NOUN
easat-10838	733	28	,	,	PUNCT
easat-10838	733	29	vol	vol	NOUN
easat-10838	733	30	.	.	PROPN
easat-10838	734	1	68	68	NUM
easat-10838	734	2	,	,	PUNCT
easat-10838	734	3	no	no	INTJ
easat-10838	734	4	.	.	NOUN
easat-10838	734	5	1	1	NUM
easat-10838	734	6	,	,	PUNCT
easat-10838	734	7	pp	pp	ADJ
easat-10838	734	8	.	.	PUNCT
easat-10838	735	1	29	29	NUM
easat-10838	735	2	-	-	SYM
easat-10838	735	3	51	51	NUM
easat-10838	735	4	,	,	PUNCT
easat-10838	735	5	1995	1995	NUM
easat-10838	735	6	.	.	PUNCT
easat-10838	736	1	https://doi.org/10.1016/0304-4076(94)01642-d	https://doi.org/10.1016/0304-4076(94)01642-d	PROPN
easat-10838	736	2	[	[	X
easat-10838	736	3	69	69	NUM
easat-10838	736	4	]	]	PUNCT
easat-10838	736	5	m.	m.	NOUN
easat-10838	736	6	arellano	arellano	PROPN
easat-10838	736	7	and	and	CCONJ
easat-10838	736	8	s.	s.	PROPN
easat-10838	736	9	bond	bond	PROPN
easat-10838	736	10	,	,	PUNCT
easat-10838	736	11	"	"	PUNCT
easat-10838	736	12	some	some	DET
easat-10838	736	13	tests	test	NOUN
easat-10838	736	14	of	of	ADP
easat-10838	736	15	specification	specification	NOUN
easat-10838	736	16	for	for	ADP
easat-10838	736	17	panel	panel	NOUN
easat-10838	736	18	data	datum	NOUN
easat-10838	736	19	:	:	PUNCT
easat-10838	736	20	monte	monte	PROPN
easat-10838	736	21	carlo	carlo	PROPN
easat-10838	736	22	evidence	evidence	NOUN
easat-10838	736	23	and	and	CCONJ
easat-10838	736	24	an	an	DET
easat-10838	736	25	application	application	NOUN
easat-10838	736	26	to	to	ADP
easat-10838	736	27	employment	employment	NOUN
easat-10838	736	28	equations	equation	NOUN
easat-10838	736	29	,	,	PUNCT
easat-10838	736	30	"	"	PUNCT
easat-10838	736	31	the	the	DET
easat-10838	736	32	review	review	NOUN
easat-10838	736	33	of	of	ADP
easat-10838	736	34	economic	economic	ADJ
easat-10838	736	35	studies	study	NOUN
easat-10838	736	36	,	,	PUNCT
easat-10838	736	37	vol	vol	NOUN
easat-10838	736	38	.	.	PROPN
easat-10838	737	1	58	58	NUM
easat-10838	737	2	,	,	PUNCT
easat-10838	737	3	no	no	INTJ
easat-10838	737	4	.	.	NOUN
easat-10838	737	5	2	2	NUM
easat-10838	737	6	,	,	PUNCT
easat-10838	737	7	pp	pp	ADJ
easat-10838	737	8	.	.	PUNCT
easat-10838	738	1	277	277	NUM
easat-10838	738	2	-	-	SYM
easat-10838	738	3	297	297	NUM
easat-10838	738	4	,	,	PUNCT
easat-10838	738	5	1991	1991	NUM
easat-10838	738	6	.	.	PUNCT
easat-10838	739	1	[	[	X
easat-10838	739	2	70	70	NUM
easat-10838	739	3	]	]	X
easat-10838	739	4	r.	r.	PROPN
easat-10838	739	5	blundell	blundell	PROPN
easat-10838	739	6	and	and	CCONJ
easat-10838	739	7	s.	s.	PROPN
easat-10838	739	8	bond	bond	PROPN
easat-10838	739	9	,	,	PUNCT
easat-10838	739	10	"	"	PUNCT
easat-10838	739	11	initial	initial	ADJ
easat-10838	739	12	conditions	condition	NOUN
easat-10838	739	13	and	and	CCONJ
easat-10838	739	14	moment	moment	VERB
easat-10838	739	15	restrictions	restriction	NOUN
easat-10838	739	16	in	in	ADP
easat-10838	739	17	dynamic	dynamic	ADJ
easat-10838	739	18	panel	panel	NOUN
easat-10838	739	19	data	datum	NOUN
easat-10838	739	20	models	model	NOUN
easat-10838	739	21	,	,	PUNCT
easat-10838	739	22	"	"	PUNCT
easat-10838	739	23	journal	journal	NOUN
easat-10838	739	24	of	of	ADP
easat-10838	739	25	econometrics	econometric	NOUN
easat-10838	739	26	,	,	PUNCT
easat-10838	739	27	vol	vol	NOUN
easat-10838	739	28	.	.	PROPN
easat-10838	740	1	87	87	NUM
easat-10838	740	2	,	,	PUNCT
easat-10838	740	3	no	no	INTJ
easat-10838	740	4	.	.	NOUN
easat-10838	740	5	1	1	NUM
easat-10838	740	6	,	,	PUNCT
easat-10838	740	7	pp	pp	ADJ
easat-10838	740	8	.	.	PUNCT
easat-10838	741	1	115	115	NUM
easat-10838	741	2	-	-	SYM
easat-10838	741	3	143	143	NUM
easat-10838	741	4	,	,	PUNCT
easat-10838	741	5	1998	1998	NUM
easat-10838	741	6	.	.	PUNCT
easat-10838	742	1	[	[	X
easat-10838	742	2	71	71	NUM
easat-10838	742	3	]	]	X
easat-10838	742	4	n.	n.	PROPN
easat-10838	742	5	l.	l.	PROPN
easat-10838	742	6	harris	harris	PROPN
easat-10838	742	7	et	et	PROPN
easat-10838	742	8	al	al	PROPN
easat-10838	742	9	.	.	PROPN
easat-10838	742	10	,	,	PUNCT
easat-10838	742	11	"	"	PUNCT
easat-10838	742	12	global	global	ADJ
easat-10838	742	13	maps	map	NOUN
easat-10838	742	14	of	of	ADP
easat-10838	742	15	twenty	twenty	NUM
easat-10838	742	16	-	-	PUNCT
easat-10838	742	17	first	first	ADJ
easat-10838	742	18	century	century	NOUN
easat-10838	742	19	forest	forest	NOUN
easat-10838	742	20	carbon	carbon	NOUN
easat-10838	742	21	fluxes	flux	NOUN
easat-10838	742	22	,	,	PUNCT
easat-10838	742	23	"	"	PUNCT
easat-10838	742	24	nature	nature	NOUN
easat-10838	742	25	climate	climate	NOUN
easat-10838	742	26	change	change	NOUN
easat-10838	742	27	,	,	PUNCT
easat-10838	742	28	vol	vol	NOUN
easat-10838	742	29	.	.	PROPN
easat-10838	742	30	11	11	NUM
easat-10838	742	31	,	,	PUNCT
easat-10838	742	32	no	no	INTJ
easat-10838	742	33	.	.	NOUN
easat-10838	742	34	3	3	NUM
easat-10838	742	35	,	,	PUNCT
easat-10838	742	36	pp	pp	ADJ
easat-10838	742	37	.	.	PUNCT
easat-10838	743	1	234	234	NUM
easat-10838	743	2	-	-	SYM
easat-10838	743	3	240	240	NUM
easat-10838	743	4	,	,	PUNCT
easat-10838	743	5	2021	2021	NUM
easat-10838	743	6	.	.	PUNCT
easat-10838	744	1	https://doi.org/10.1038/s41558-020-00976-6	https://doi.org/10.1038/s41558-020-00976-6	NUM
easat-10838	745	1	[	[	X
easat-10838	745	2	72	72	NUM
easat-10838	745	3	]	]	PUNCT
easat-10838	745	4	j.	j.	PROPN
easat-10838	745	5	harvey	harvey	PROPN
easat-10838	745	6	,	,	PUNCT
easat-10838	745	7	s.	s.	PROPN
easat-10838	745	8	macht	macht	PROPN
easat-10838	745	9	,	,	PUNCT
easat-10838	745	10	and	and	CCONJ
easat-10838	745	11	s.	s.	PROPN
easat-10838	745	12	sharma	sharma	PROPN
easat-10838	745	13	,	,	PUNCT
easat-10838	745	14	"	"	PUNCT
easat-10838	745	15	sme	sme	NOUN
easat-10838	745	16	access	access	NOUN
easat-10838	745	17	to	to	PART
easat-10838	745	18	finance	finance	VERB
easat-10838	745	19	an	an	DET
easat-10838	745	20	exploration	exploration	NOUN
easat-10838	745	21	into	into	ADP
easat-10838	745	22	the	the	DET
easat-10838	745	23	demand	demand	NOUN
easat-10838	745	24	and	and	CCONJ
easat-10838	745	25	supply	supply	NOUN
easat-10838	745	26	constraints	constraint	NOUN
easat-10838	745	27	around	around	ADP
easat-10838	745	28	sme	sme	NOUN
easat-10838	745	29	access	access	NOUN
easat-10838	745	30	to	to	ADP
easat-10838	745	31	finance	finance	NOUN
easat-10838	745	32	,	,	PUNCT
easat-10838	745	33	"	"	PUNCT
easat-10838	745	34	newcastle	newcastle	PROPN
easat-10838	745	35	business	business	PROPN
easat-10838	745	36	school	school	PROPN
easat-10838	745	37	,	,	PUNCT
easat-10838	745	38	northumbria	northumbria	PROPN
easat-10838	745	39	university	university	PROPN
easat-10838	745	40	,	,	PUNCT
easat-10838	745	41	2012	2012	NUM
easat-10838	745	42	.	.	PUNCT
easat-10838	746	1	[	[	X
easat-10838	746	2	73	73	NUM
easat-10838	746	3	]	]	PUNCT
easat-10838	746	4	t.	t.	PROPN
easat-10838	746	5	feng	feng	PROPN
easat-10838	746	6	,	,	PUNCT
easat-10838	746	7	m.	m.	NOUN
easat-10838	746	8	qamruzzaman	qamruzzaman	PROPN
easat-10838	746	9	,	,	PUNCT
easat-10838	746	10	s.	s.	PROPN
easat-10838	746	11	s.	s.	PROPN
easat-10838	746	12	sharmin	sharmin	PROPN
easat-10838	746	13	,	,	PUNCT
easat-10838	746	14	and	and	CCONJ
easat-10838	746	15	s.	s.	PROPN
easat-10838	746	16	karim	karim	PROPN
easat-10838	746	17	,	,	PUNCT
easat-10838	746	18	"	"	PUNCT
easat-10838	746	19	bridging	bridge	VERB
easat-10838	746	20	environmental	environmental	ADJ
easat-10838	746	21	sustainability	sustainability	NOUN
easat-10838	746	22	and	and	CCONJ
easat-10838	746	23	organizational	organizational	ADJ
easat-10838	746	24	performance	performance	NOUN
easat-10838	746	25	:	:	PUNCT
easat-10838	746	26	the	the	DET
easat-10838	746	27	role	role	NOUN
easat-10838	746	28	of	of	ADP
easat-10838	746	29	green	green	ADJ
easat-10838	746	30	supply	supply	NOUN
easat-10838	746	31	chain	chain	NOUN
easat-10838	746	32	management	management	NOUN
easat-10838	746	33	in	in	ADP
easat-10838	746	34	the	the	DET
easat-10838	746	35	manufacturing	manufacturing	NOUN
easat-10838	746	36	industry	industry	NOUN
easat-10838	746	37	,	,	PUNCT
easat-10838	746	38	"	"	PUNCT
easat-10838	746	39	sustainability	sustainability	NOUN
easat-10838	746	40	,	,	PUNCT
easat-10838	746	41	vol	vol	NOUN
easat-10838	746	42	.	.	PROPN
easat-10838	746	43	16	16	NUM
easat-10838	746	44	,	,	PUNCT
easat-10838	746	45	no	no	INTJ
easat-10838	746	46	.	.	NOUN
easat-10838	746	47	14	14	NUM
easat-10838	746	48	,	,	PUNCT
easat-10838	746	49	p.	p.	NOUN
easat-10838	746	50	5918	5918	NUM
easat-10838	746	51	,	,	PUNCT
easat-10838	746	52	2024	2024	NUM
easat-10838	746	53	.	.	PUNCT
easat-10838	746	54	https://doi.org/10.3390/su16145918	https://doi.org/10.3390/su16145918	X
easat-10838	747	1	[	[	X
easat-10838	747	2	74	74	X
easat-10838	747	3	]	]	PUNCT
easat-10838	747	4	s.	s.	PROPN
easat-10838	747	5	kor	kor	PROPN
easat-10838	747	6	and	and	CCONJ
easat-10838	747	7	m.	m.	PROPN
easat-10838	747	8	qamruzzaman	qamruzzaman	PROPN
easat-10838	747	9	,	,	PUNCT
easat-10838	747	10	"	"	PUNCT
easat-10838	747	11	decoding	decode	VERB
easat-10838	747	12	the	the	DET
easat-10838	747	13	environmental	environmental	ADJ
easat-10838	747	14	synergy	synergy	NOUN
easat-10838	747	15	in	in	ADP
easat-10838	747	16	bri	bri	PROPN
easat-10838	747	17	nations	nation	NOUN
easat-10838	747	18	:	:	PUNCT
easat-10838	747	19	analyzing	analyze	VERB
easat-10838	747	20	the	the	DET
easat-10838	747	21	influence	influence	NOUN
easat-10838	747	22	of	of	ADP
easat-10838	747	23	renewable	renewable	ADJ
easat-10838	747	24	energy	energy	NOUN
easat-10838	747	25	adoption	adoption	NOUN
easat-10838	747	26	,	,	PUNCT
easat-10838	747	27	financial	financial	ADJ
easat-10838	747	28	evolution	evolution	NOUN
easat-10838	747	29	,	,	PUNCT
easat-10838	747	30	fdi	fdi	NOUN
easat-10838	747	31	,	,	PUNCT
easat-10838	747	32	and	and	CCONJ
easat-10838	747	33	capital	capital	NOUN
easat-10838	747	34	resilience	resilience	NOUN
easat-10838	747	35	on	on	ADP
easat-10838	747	36	sustainability	sustainability	NOUN
easat-10838	747	37	,	,	PUNCT
easat-10838	747	38	"	"	PUNCT
easat-10838	747	39	international	international	ADJ
easat-10838	747	40	journal	journal	NOUN
easat-10838	747	41	of	of	ADP
easat-10838	747	42	energy	energy	NOUN
easat-10838	747	43	economics	economic	NOUN
easat-10838	747	44	and	and	CCONJ
easat-10838	747	45	policy	policy	NOUN
easat-10838	747	46	,	,	PUNCT
easat-10838	747	47	vol	vol	NOUN
easat-10838	747	48	.	.	PROPN
easat-10838	748	1	14	14	NUM
easat-10838	748	2	,	,	PUNCT
easat-10838	748	3	no	no	INTJ
easat-10838	748	4	.	.	NOUN
easat-10838	748	5	3	3	NUM
easat-10838	748	6	,	,	PUNCT
easat-10838	748	7	pp	pp	ADJ
easat-10838	748	8	.	.	PUNCT
easat-10838	749	1	582	582	NUM
easat-10838	749	2	-	-	SYM
easat-10838	749	3	599	599	NUM
easat-10838	749	4	,	,	PUNCT
easat-10838	749	5	2024	2024	NUM
easat-10838	749	6	.	.	PUNCT
easat-10838	750	1	[	[	X
easat-10838	750	2	75	75	NUM
easat-10838	750	3	]	]	PUNCT
easat-10838	750	4	a.	a.	NOUN
easat-10838	750	5	m.	m.	PROPN
easat-10838	750	6	r.	r.	PROPN
easat-10838	750	7	amedi	amedi	PROPN
easat-10838	750	8	and	and	CCONJ
easat-10838	750	9	a.	a.	PROPN
easat-10838	750	10	s.	s.	PROPN
easat-10838	750	11	mustafa	mustafa	PROPN
easat-10838	750	12	,	,	PUNCT
easat-10838	750	13	"	"	PUNCT
easat-10838	750	14	the	the	DET
easat-10838	750	15	relationship	relationship	NOUN
easat-10838	750	16	between	between	ADP
easat-10838	750	17	board	board	NOUN
easat-10838	750	18	characteristics	characteristic	NOUN
easat-10838	750	19	and	and	CCONJ
easat-10838	750	20	corporate	corporate	ADJ
easat-10838	750	21	dividend	dividend	NOUN
easat-10838	750	22	policy	policy	NOUN
easat-10838	750	23	:	:	PUNCT
easat-10838	750	24	evidence	evidence	NOUN
easat-10838	750	25	from	from	ADP
easat-10838	750	26	jordan	jordan	PROPN
easat-10838	750	27	,	,	PUNCT
easat-10838	750	28	"	"	PUNCT
easat-10838	750	29	muhasebe	muhasebe	NOUN
easat-10838	750	30	ve	ve	NOUN
easat-10838	750	31	finans	finan	NOUN
easat-10838	750	32	i	i	PRON
easat-10838	750	33	̇ncelemeleri	̇ncelemeleri	PROPN
easat-10838	750	34	dergisi	dergisi	PROPN
easat-10838	750	35	,	,	PUNCT
easat-10838	750	36	vol	vol	NOUN
easat-10838	750	37	.	.	PROPN
easat-10838	750	38	4	4	NUM
easat-10838	750	39	,	,	PUNCT
easat-10838	750	40	no	no	INTJ
easat-10838	750	41	.	.	NOUN
easat-10838	750	42	1	1	NUM
easat-10838	750	43	,	,	PUNCT
easat-10838	750	44	pp	pp	ADJ
easat-10838	750	45	.	.	PUNCT
easat-10838	751	1	1	1	NUM
easat-10838	751	2	-	-	SYM
easat-10838	751	3	9	9	NUM
easat-10838	751	4	,	,	PUNCT
easat-10838	751	5	2021	2021	NUM
easat-10838	751	6	.	.	PUNCT
easat-10838	752	1	https://doi.org/10.32951/mufider.782388	https://doi.org/10.32951/mufider.782388	X
easat-10838	753	1	[	[	X
easat-10838	753	2	76	76	NUM
easat-10838	753	3	]	]	PUNCT
easat-10838	753	4	p.	p.	NOUN
easat-10838	753	5	sener	sener	NOUN
easat-10838	753	6	and	and	CCONJ
easat-10838	753	7	e.	e.	PROPN
easat-10838	753	8	akben	akben	PROPN
easat-10838	753	9	-	-	PUNCT
easat-10838	753	10	selçuk	selçuk	NOUN
easat-10838	753	11	,	,	PUNCT
easat-10838	753	12	"	"	PUNCT
easat-10838	753	13	family	family	NOUN
easat-10838	753	14	involvement	involvement	NOUN
easat-10838	753	15	,	,	PUNCT
easat-10838	753	16	corporate	corporate	ADJ
easat-10838	753	17	governance	governance	NOUN
easat-10838	753	18	and	and	CCONJ
easat-10838	753	19	dividends	dividend	NOUN
easat-10838	753	20	in	in	ADP
easat-10838	753	21	turkey	turkey	NOUN
easat-10838	753	22	,	,	PUNCT
easat-10838	753	23	"	"	PUNCT
easat-10838	753	24	managerial	managerial	ADJ
easat-10838	753	25	finance	finance	NOUN
easat-10838	753	26	,	,	PUNCT
easat-10838	753	27	vol	vol	NOUN
easat-10838	753	28	.	.	PROPN
easat-10838	754	1	45	45	NUM
easat-10838	754	2	,	,	PUNCT
easat-10838	754	3	no	no	INTJ
easat-10838	754	4	.	.	NOUN
easat-10838	754	5	5	5	NUM
easat-10838	754	6	,	,	PUNCT
easat-10838	754	7	pp	pp	ADJ
easat-10838	754	8	.	.	PUNCT
easat-10838	755	1	602	602	NUM
easat-10838	755	2	-	-	SYM
easat-10838	755	3	621	621	NUM
easat-10838	755	4	,	,	PUNCT
easat-10838	755	5	2019	2019	NUM
easat-10838	755	6	.	.	PUNCT
easat-10838	756	1	https://doi.org/10.1108/mf-01-2018-0011	https://doi.org/10.1108/mf-01-2018-0011	PROPN
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easat-10838	757	2	77	77	NUM
easat-10838	757	3	]	]	X
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easat-10838	757	8	neupane	neupane	PROPN
easat-10838	757	9	,	,	PUNCT
easat-10838	757	10	k.	k.	PROPN
easat-10838	757	11	paudyal	paudyal	PROPN
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easat-10838	757	17	"	"	PUNCT
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easat-10838	757	19	and	and	CCONJ
easat-10838	757	20	foreign	foreign	ADJ
easat-10838	757	21	institutional	institutional	ADJ
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easat-10838	757	23	'	'	PART
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easat-10838	757	25	in	in	ADP
easat-10838	757	26	ipos	ipos	NOUN
easat-10838	757	27	,	,	PUNCT
easat-10838	757	28	"	"	PUNCT
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easat-10838	757	30	-	-	PUNCT
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easat-10838	757	32	finance	finance	NOUN
easat-10838	757	33	journal	journal	NOUN
easat-10838	757	34	,	,	PUNCT
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easat-10838	757	36	.	.	PROPN
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easat-10838	757	38	,	,	PUNCT
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easat-10838	757	40	.	.	PUNCT
easat-10838	757	41	197	197	NUM
easat-10838	757	42	-	-	SYM
easat-10838	757	43	210	210	NUM
easat-10838	757	44	,	,	PUNCT
easat-10838	757	45	2016	2016	NUM
easat-10838	757	46	.	.	PUNCT
easat-10838	758	1	https://doi.org/10.1016/j.pacfin.2016.06.011	https://doi.org/10.1016/j.pacfin.2016.06.011	PROPN
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easat-10838	758	7	,	,	PUNCT
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easat-10838	758	9	a.	a.	PROPN
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easat-10838	758	12	f.	f.	PROPN
easat-10838	758	13	m.	m.	PROPN
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easat-10838	758	17	m.	m.	PROPN
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easat-10838	758	24	,	,	PUNCT
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easat-10838	758	28	dividend	dividend	NOUN
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easat-10838	758	31	:	:	PUNCT
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easat-10838	758	33	there	there	PRON
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easat-10838	758	35	effect	effect	NOUN
easat-10838	758	36	?	?	PUNCT
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easat-10838	758	38	"	"	PUNCT
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easat-10838	758	42	corporate	corporate	ADJ
easat-10838	758	43	governance	governance	NOUN
easat-10838	758	44	,	,	PUNCT
easat-10838	758	45	vol	vol	NOUN
easat-10838	758	46	.	.	PROPN
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easat-10838	758	48	,	,	PUNCT
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easat-10838	758	50	.	.	NOUN
easat-10838	758	51	1	1	NUM
easat-10838	758	52	,	,	PUNCT
easat-10838	758	53	pp	pp	ADJ
easat-10838	758	54	.	.	PUNCT
easat-10838	759	1	2	2	NUM
easat-10838	759	2	-	-	SYM
easat-10838	759	3	13	13	NUM
easat-10838	759	4	,	,	PUNCT
easat-10838	759	5	2014	2014	NUM
easat-10838	759	6	.	.	PUNCT
easat-10838	760	1	https://doi.org/10.1177/0974686220140101	https://doi.org/10.1177/0974686220140101	PRON
easat-10838	760	2	[	[	X
easat-10838	760	3	79	79	NUM
easat-10838	760	4	]	]	PUNCT
easat-10838	760	5	m.	m.	NOUN
easat-10838	760	6	duygun	duygun	PROPN
easat-10838	760	7	,	,	PUNCT
easat-10838	760	8	y.	y.	NOUN
easat-10838	760	9	gűney	gűney	NOUN
easat-10838	760	10	,	,	PUNCT
easat-10838	760	11	and	and	CCONJ
easat-10838	760	12	a.	a.	NOUN
easat-10838	760	13	moin	moin	PROPN
easat-10838	760	14	,	,	PUNCT
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easat-10838	760	17	policy	policy	NOUN
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easat-10838	760	19	indonesian	indonesian	ADJ
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easat-10838	760	21	firms	firm	NOUN
easat-10838	760	22	:	:	PUNCT
easat-10838	760	23	the	the	DET
easat-10838	760	24	role	role	NOUN
easat-10838	760	25	of	of	ADP
easat-10838	760	26	families	family	NOUN
easat-10838	760	27	and	and	CCONJ
easat-10838	760	28	the	the	DET
easat-10838	760	29	state	state	NOUN
easat-10838	760	30	,	,	PUNCT
easat-10838	760	31	"	"	PUNCT
easat-10838	760	32	economic	economic	ADJ
easat-10838	760	33	modelling	modelling	NOUN
easat-10838	760	34	,	,	PUNCT
easat-10838	760	35	vol	vol	NOUN
easat-10838	760	36	.	.	PROPN
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easat-10838	760	38	,	,	PUNCT
easat-10838	760	39	pp	pp	ADJ
easat-10838	760	40	.	.	PUNCT
easat-10838	761	1	336	336	NUM
easat-10838	761	2	-	-	SYM
easat-10838	761	3	354	354	NUM
easat-10838	761	4	,	,	PUNCT
easat-10838	761	5	2018	2018	NUM
easat-10838	761	6	.	.	PUNCT
easat-10838	762	1	https://doi.org/10.1016/j.econmod.2018.07.007	https://doi.org/10.1016/j.econmod.2018.07.007	PROPN
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easat-10838	763	3	]	]	PUNCT
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easat-10838	763	7	"	"	PUNCT
easat-10838	763	8	the	the	DET
easat-10838	763	9	role	role	NOUN
easat-10838	763	10	of	of	ADP
easat-10838	763	11	good	good	ADJ
easat-10838	763	12	corporate	corporate	ADJ
easat-10838	763	13	governance	governance	NOUN
easat-10838	763	14	and	and	CCONJ
easat-10838	763	15	financial	financial	ADJ
easat-10838	763	16	conditions	condition	NOUN
easat-10838	763	17	in	in	ADP
easat-10838	763	18	encouraging	encourage	VERB
easat-10838	763	19	dividend	dividend	NOUN
easat-10838	763	20	policy	policy	NOUN
easat-10838	763	21	in	in	ADP
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easat-10838	763	23	and	and	CCONJ
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easat-10838	763	31	finance	finance	NOUN
easat-10838	763	32	and	and	CCONJ
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easat-10838	763	36	vol	vol	NOUN
easat-10838	763	37	.	.	PROPN
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easat-10838	763	39	,	,	PUNCT
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easat-10838	763	42	06	06	NUM
easat-10838	763	43	,	,	PUNCT
easat-10838	763	44	pp	pp	ADP
easat-10838	763	45	.	.	PUNCT
easat-10838	763	46	29182925	29182925	NUM
easat-10838	763	47	,	,	PUNCT
easat-10838	763	48	2023	2023	NUM
easat-10838	763	49	.	.	PUNCT
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easat-10838	764	5	https://doi.org/10.37403/sultanist.v12i2.637	https://doi.org/10.37403/sultanist.v12i2.637	PROPN
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easat-10838	766	4	https://doi.org/10.1016/j.econmod.2018.07.007	https://doi.org/10.1016/j.econmod.2018.07.007	VERB
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easat-10838	766	15	-	-	SYM
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easat-10838	767	6	:	:	PUNCT
easat-10838	767	7	225	225	NUM
easat-10838	767	8	-	-	SYM
easat-10838	767	9	248	248	NUM
easat-10838	767	10	,	,	PUNCT
easat-10838	767	11	2025	2025	NUM
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easat-10838	767	15	-	-	PUNCT
easat-10838	767	16	8484.v9i11.10838	8484.v9i11.10838	NUM
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easat-10838	767	20	the	the	DET
easat-10838	767	21	authors	author	NOUN
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easat-10838	768	3	]	]	PUNCT
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easat-10838	768	10	and	and	CCONJ
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easat-10838	768	34	in	in	ADP
easat-10838	768	35	nature	nature	NOUN
easat-10838	768	36	and	and	CCONJ
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easat-10838	768	42	,	,	PUNCT
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easat-10838	768	44	.	.	PUNCT
easat-10838	769	1	1	1	NUM
easat-10838	769	2	-	-	SYM
easat-10838	769	3	15	15	NUM
easat-10838	769	4	,	,	PUNCT
easat-10838	769	5	2021	2021	NUM
easat-10838	769	6	.	.	PUNCT
easat-10838	770	1	https://doi.org/10.1155/2021/5558175	https://doi.org/10.1155/2021/5558175	PUNCT
easat-10838	771	1	[	[	X
easat-10838	771	2	82	82	NUM
easat-10838	771	3	]	]	PUNCT
easat-10838	771	4	b.	b.	PROPN
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easat-10838	771	6	and	and	CCONJ
easat-10838	771	7	k.	k.	PROPN
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easat-10838	771	9	,	,	PUNCT
easat-10838	771	10	"	"	PUNCT
easat-10838	771	11	the	the	DET
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easat-10838	771	14	dividend	dividend	NOUN
easat-10838	771	15	payout	payout	NOUN
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easat-10838	771	26	,	,	PUNCT
easat-10838	771	27	vol	vol	NOUN
easat-10838	771	28	.	.	PROPN
easat-10838	772	1	10	10	NUM
easat-10838	772	2	,	,	PUNCT
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easat-10838	772	4	.	.	NOUN
easat-10838	772	5	1	1	NUM
easat-10838	772	6	,	,	PUNCT
easat-10838	772	7	pp	pp	ADJ
easat-10838	772	8	.	.	PUNCT
easat-10838	773	1	4	4	NUM
easat-10838	773	2	-	-	SYM
easat-10838	773	3	19	19	NUM
easat-10838	773	4	,	,	PUNCT
easat-10838	773	5	2009	2009	NUM
easat-10838	773	6	.	.	PUNCT
easat-10838	774	1	https://doi.org/10.1108/09675420910963360	https://doi.org/10.1108/09675420910963360	X
easat-10838	775	1	[	[	X
easat-10838	775	2	83	83	NUM
easat-10838	775	3	]	]	PUNCT
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easat-10838	775	5	qamruzzaman	qamruzzaman	PROPN
easat-10838	775	6	,	,	PUNCT
easat-10838	775	7	"	"	PUNCT
easat-10838	775	8	clarifying	clarify	VERB
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easat-10838	775	10	nexus	nexus	NOUN
easat-10838	775	11	between	between	ADP
easat-10838	775	12	trade	trade	NOUN
easat-10838	775	13	policy	policy	NOUN
easat-10838	775	14	uncertainty	uncertainty	NOUN
easat-10838	775	15	,	,	PUNCT
easat-10838	775	16	economic	economic	ADJ
easat-10838	775	17	policy	policy	NOUN
easat-10838	775	18	uncertainty	uncertainty	NOUN
easat-10838	775	19	,	,	PUNCT
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easat-10838	775	21	and	and	CCONJ
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easat-10838	775	23	energy	energy	NOUN
easat-10838	775	24	demand	demand	NOUN
easat-10838	775	25	,	,	PUNCT
easat-10838	775	26	"	"	PUNCT
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easat-10838	775	28	journal	journal	NOUN
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easat-10838	775	32	and	and	CCONJ
easat-10838	775	33	policy	policy	NOUN
easat-10838	775	34	,	,	PUNCT
easat-10838	775	35	vol	vol	NOUN
easat-10838	775	36	.	.	PROPN
easat-10838	775	37	14	14	NUM
easat-10838	775	38	,	,	PUNCT
easat-10838	775	39	no	no	INTJ
easat-10838	775	40	.	.	NOUN
easat-10838	775	41	2	2	NUM
easat-10838	775	42	,	,	PUNCT
easat-10838	775	43	pp	pp	ADJ
easat-10838	775	44	.	.	PUNCT
easat-10838	776	1	67	67	NUM
easat-10838	776	2	-	-	SYM
easat-10838	776	3	382	382	NUM
easat-10838	776	4	,	,	PUNCT
easat-10838	776	5	2024	2024	NUM
easat-10838	776	6	.	.	PUNCT
easat-10838	777	1	[	[	X
easat-10838	777	2	84	84	NUM
easat-10838	777	3	]	]	PUNCT
easat-10838	777	4	m.	m.	NOUN
easat-10838	777	5	qamruzzaman	qamruzzaman	NOUN
easat-10838	777	6	,	,	PUNCT
easat-10838	777	7	"	"	PUNCT
easat-10838	777	8	urbanization	urbanization	NOUN
easat-10838	777	9	,	,	PUNCT
easat-10838	777	10	trade	trade	NOUN
easat-10838	777	11	openness	openness	NOUN
easat-10838	777	12	,	,	PUNCT
easat-10838	777	13	and	and	CCONJ
easat-10838	777	14	industrialization	industrialization	NOUN
easat-10838	777	15	as	as	ADP
easat-10838	777	16	a	a	DET
easat-10838	777	17	determent	determent	NOUN
easat-10838	777	18	of	of	ADP
easat-10838	777	19	clean	clean	ADJ
easat-10838	777	20	energy	energy	NOUN
easat-10838	777	21	consumption	consumption	NOUN
easat-10838	777	22	:	:	PUNCT
easat-10838	777	23	evidence	evidence	NOUN
easat-10838	777	24	from	from	ADP
easat-10838	777	25	bri	bri	PROPN
easat-10838	777	26	nations	nation	NOUN
easat-10838	777	27	,	,	PUNCT
easat-10838	777	28	"	"	PUNCT
easat-10838	777	29	world	world	NOUN
easat-10838	777	30	journal	journal	NOUN
easat-10838	777	31	of	of	ADP
easat-10838	777	32	advanced	advanced	ADJ
easat-10838	777	33	research	research	NOUN
easat-10838	777	34	and	and	CCONJ
easat-10838	777	35	reviews	review	NOUN
easat-10838	777	36	,	,	PUNCT
easat-10838	777	37	vol	vol	NOUN
easat-10838	777	38	.	.	PROPN
easat-10838	777	39	21	21	NUM
easat-10838	777	40	,	,	PUNCT
easat-10838	777	41	no	no	INTJ
easat-10838	777	42	.	.	NOUN
easat-10838	777	43	03	03	NUM
easat-10838	777	44	,	,	PUNCT
easat-10838	777	45	pp	pp	ADJ
easat-10838	777	46	.	.	PUNCT
easat-10838	777	47	1561–1574	1561–1574	NUM
easat-10838	777	48	,	,	PUNCT
easat-10838	777	49	2024	2024	NUM
easat-10838	777	50	.	.	PUNCT
easat-10838	778	1	[	[	X
easat-10838	778	2	85	85	NUM
easat-10838	778	3	]	]	PUNCT
easat-10838	778	4	h.	h.	PROPN
easat-10838	778	5	a.	a.	PROPN
easat-10838	778	6	boshnak	boshnak	PROPN
easat-10838	778	7	,	,	PUNCT
easat-10838	778	8	"	"	PUNCT
easat-10838	778	9	corporate	corporate	ADJ
easat-10838	778	10	governance	governance	NOUN
easat-10838	778	11	mechanisms	mechanism	NOUN
easat-10838	778	12	and	and	CCONJ
easat-10838	778	13	firm	firm	ADJ
easat-10838	778	14	performance	performance	NOUN
easat-10838	778	15	in	in	ADP
easat-10838	778	16	saudi	saudi	PROPN
easat-10838	778	17	arabia	arabia	PROPN
easat-10838	778	18	,	,	PUNCT
easat-10838	778	19	"	"	PUNCT
easat-10838	778	20	international	international	ADJ
easat-10838	778	21	journal	journal	NOUN
easat-10838	778	22	of	of	ADP
easat-10838	778	23	financial	financial	ADJ
easat-10838	778	24	research	research	NOUN
easat-10838	778	25	,	,	PUNCT
easat-10838	778	26	vol	vol	NOUN
easat-10838	778	27	.	.	PROPN
easat-10838	778	28	12	12	NUM
easat-10838	778	29	,	,	PUNCT
easat-10838	778	30	no	no	INTJ
easat-10838	778	31	.	.	NOUN
easat-10838	778	32	3	3	NUM
easat-10838	778	33	,	,	PUNCT
easat-10838	778	34	p.	p.	NOUN
easat-10838	778	35	446	446	NUM
easat-10838	778	36	,	,	PUNCT
easat-10838	778	37	2021	2021	NUM
easat-10838	778	38	.	.	PUNCT
easat-10838	779	1	[	[	X
easat-10838	779	2	86	86	NUM
easat-10838	779	3	]	]	PUNCT
easat-10838	779	4	a.	a.	NOUN
easat-10838	779	5	a.	a.	PROPN
easat-10838	779	6	k.	k.	PROPN
easat-10838	779	7	aizyadat	aizyadat	PROPN
easat-10838	779	8	,	,	PUNCT
easat-10838	779	9	"	"	PUNCT
easat-10838	779	10	ownership	ownership	NOUN
easat-10838	779	11	structure	structure	NOUN
easat-10838	779	12	and	and	CCONJ
easat-10838	779	13	dividend	dividend	NOUN
easat-10838	779	14	policy	policy	NOUN
easat-10838	779	15	:	:	PUNCT
easat-10838	779	16	empirical	empirical	ADJ
easat-10838	779	17	evidence	evidence	NOUN
easat-10838	779	18	from	from	ADP
easat-10838	779	19	jordan	jordan	PROPN
easat-10838	779	20	,	,	PUNCT
easat-10838	779	21	"	"	PUNCT
easat-10838	779	22	international	international	ADJ
easat-10838	779	23	journal	journal	NOUN
easat-10838	779	24	of	of	ADP
easat-10838	779	25	finance	finance	NOUN
easat-10838	779	26	and	and	CCONJ
easat-10838	779	27	banking	banking	NOUN
easat-10838	779	28	research	research	NOUN
easat-10838	779	29	,	,	PUNCT
easat-10838	779	30	vol	vol	NOUN
easat-10838	779	31	.	.	PROPN
easat-10838	779	32	8	8	NUM
easat-10838	779	33	,	,	PUNCT
easat-10838	779	34	no	no	INTJ
easat-10838	779	35	.	.	NOUN
easat-10838	779	36	2	2	NUM
easat-10838	779	37	,	,	PUNCT
easat-10838	779	38	pp	pp	ADJ
easat-10838	779	39	.	.	PUNCT
easat-10838	780	1	62	62	NUM
easat-10838	780	2	-	-	SYM
easat-10838	780	3	66	66	NUM
easat-10838	780	4	,	,	PUNCT
easat-10838	780	5	2022	2022	NUM
easat-10838	780	6	.	.	PUNCT
easat-10838	781	1	https://doi.org/10.11648/j.ijfbr.20220802.12	https://doi.org/10.11648/j.ijfbr.20220802.12	PROPN
easat-10838	781	2	[	[	X
easat-10838	781	3	87	87	NUM
easat-10838	781	4	]	]	PUNCT
easat-10838	781	5	a.	a.	NOUN
easat-10838	781	6	yadav	yadav	PROPN
easat-10838	781	7	,	,	PUNCT
easat-10838	781	8	n.	n.	PROPN
easat-10838	781	9	pal	pal	PROPN
easat-10838	781	10	,	,	PUNCT
easat-10838	781	11	j.	j.	PROPN
easat-10838	781	12	patra	patra	PROPN
easat-10838	781	13	,	,	PUNCT
easat-10838	781	14	and	and	CCONJ
easat-10838	781	15	m.	m.	NOUN
easat-10838	781	16	yadav	yadav	PROPN
easat-10838	781	17	,	,	PUNCT
easat-10838	781	18	"	"	PUNCT
easat-10838	781	19	strategic	strategic	ADJ
easat-10838	781	20	planning	planning	NOUN
easat-10838	781	21	and	and	CCONJ
easat-10838	781	22	challenges	challenge	NOUN
easat-10838	781	23	to	to	ADP
easat-10838	781	24	the	the	DET
easat-10838	781	25	deployment	deployment	NOUN
easat-10838	781	26	of	of	ADP
easat-10838	781	27	renewable	renewable	ADJ
easat-10838	781	28	energy	energy	NOUN
easat-10838	781	29	technologies	technology	NOUN
easat-10838	781	30	in	in	ADP
easat-10838	781	31	the	the	DET
easat-10838	781	32	world	world	NOUN
easat-10838	781	33	scenario	scenario	PROPN
easat-10838	781	34	:	:	PUNCT
easat-10838	781	35	its	its	PRON
easat-10838	781	36	impact	impact	NOUN
easat-10838	781	37	on	on	ADP
easat-10838	781	38	global	global	ADJ
easat-10838	781	39	sustainable	sustainable	ADJ
easat-10838	781	40	development	development	NOUN
easat-10838	781	41	,	,	PUNCT
easat-10838	781	42	"	"	PUNCT
easat-10838	781	43	environment	environment	NOUN
easat-10838	781	44	,	,	PUNCT
easat-10838	781	45	development	development	NOUN
easat-10838	781	46	and	and	CCONJ
easat-10838	781	47	sustainability	sustainability	NOUN
easat-10838	781	48	,	,	PUNCT
easat-10838	781	49	vol	vol	NOUN
easat-10838	781	50	.	.	PROPN
easat-10838	781	51	22	22	NUM
easat-10838	781	52	,	,	PUNCT
easat-10838	781	53	pp	pp	ADJ
easat-10838	781	54	.	.	PUNCT
easat-10838	782	1	297	297	NUM
easat-10838	782	2	-	-	SYM
easat-10838	782	3	315	315	NUM
easat-10838	782	4	,	,	PUNCT
easat-10838	782	5	2020	2020	NUM
easat-10838	782	6	.	.	PUNCT
easat-10838	783	1	[	[	X
easat-10838	783	2	88	88	NUM
easat-10838	783	3	]	]	X
easat-10838	783	4	l.	l.	PROPN
easat-10838	783	5	o.	o.	PROPN
easat-10838	783	6	sumail	sumail	PROPN
easat-10838	783	7	,	,	PUNCT
easat-10838	783	8	"	"	PUNCT
easat-10838	783	9	corporate	corporate	ADJ
easat-10838	783	10	governance	governance	NOUN
easat-10838	783	11	and	and	CCONJ
easat-10838	783	12	dividend	dividend	VERB
easat-10838	783	13	payout	payout	ADJ
easat-10838	783	14	ratio	ratio	NOUN
easat-10838	783	15	in	in	ADP
easat-10838	783	16	non	non	ADJ
easat-10838	783	17	-	-	ADJ
easat-10838	783	18	financial	financial	ADJ
easat-10838	783	19	firms	firm	NOUN
easat-10838	783	20	listed	list	VERB
easat-10838	783	21	in	in	ADP
easat-10838	783	22	indonesian	indonesian	ADJ
easat-10838	783	23	stock	stock	PROPN
easat-10838	783	24	exchange	exchange	PROPN
easat-10838	783	25	,	,	PUNCT
easat-10838	783	26	"	"	PUNCT
easat-10838	783	27	business	business	NOUN
easat-10838	783	28	and	and	CCONJ
easat-10838	783	29	economic	economic	ADJ
easat-10838	783	30	horizons	horizon	NOUN
easat-10838	783	31	,	,	PUNCT
easat-10838	783	32	vol	vol	NOUN
easat-10838	783	33	.	.	PROPN
easat-10838	783	34	14	14	NUM
easat-10838	783	35	,	,	PUNCT
easat-10838	783	36	no	no	INTJ
easat-10838	783	37	.	.	NOUN
easat-10838	783	38	4	4	NUM
easat-10838	783	39	,	,	PUNCT
easat-10838	783	40	pp	pp	ADJ
easat-10838	783	41	.	.	PUNCT
easat-10838	784	1	851	851	NUM
easat-10838	784	2	-	-	SYM
easat-10838	784	3	861	861	NUM
easat-10838	784	4	,	,	PUNCT
easat-10838	784	5	2018	2018	NUM
easat-10838	784	6	.	.	PUNCT
easat-10838	785	1	[	[	X
easat-10838	785	2	89	89	NUM
easat-10838	785	3	]	]	PUNCT
easat-10838	785	4	a.	a.	NOUN
easat-10838	785	5	iqbal	iqbal	PROPN
easat-10838	785	6	,	,	PUNCT
easat-10838	785	7	x.	x.	PROPN
easat-10838	785	8	zhang	zhang	PROPN
easat-10838	785	9	,	,	PUNCT
easat-10838	785	10	m.	m.	PROPN
easat-10838	785	11	z.	z.	PROPN
easat-10838	785	12	tauni	tauni	PROPN
easat-10838	785	13	,	,	PUNCT
easat-10838	785	14	and	and	CCONJ
easat-10838	785	15	k.	k.	PROPN
easat-10838	785	16	jebran	jebran	PROPN
easat-10838	785	17	,	,	PUNCT
easat-10838	785	18	"	"	PUNCT
easat-10838	785	19	principal	principal	ADJ
easat-10838	785	20	–	–	PUNCT
easat-10838	785	21	principal	principal	ADJ
easat-10838	785	22	agency	agency	NOUN
easat-10838	785	23	conflicts	conflict	NOUN
easat-10838	785	24	,	,	PUNCT
easat-10838	785	25	product	product	NOUN
easat-10838	785	26	market	market	NOUN
easat-10838	785	27	competition	competition	NOUN
easat-10838	785	28	and	and	CCONJ
easat-10838	785	29	corporate	corporate	ADJ
easat-10838	785	30	payout	payout	NOUN
easat-10838	785	31	policy	policy	NOUN
easat-10838	785	32	in	in	ADP
easat-10838	785	33	china	china	PROPN
easat-10838	785	34	,	,	PUNCT
easat-10838	785	35	"	"	PUNCT
easat-10838	785	36	journal	journal	NOUN
easat-10838	785	37	of	of	ADP
easat-10838	785	38	asia	asia	PROPN
easat-10838	785	39	business	business	PROPN
easat-10838	785	40	studies	study	NOUN
easat-10838	785	41	,	,	PUNCT
easat-10838	785	42	vol	vol	NOUN
easat-10838	785	43	.	.	PROPN
easat-10838	785	44	14	14	NUM
easat-10838	785	45	,	,	PUNCT
easat-10838	785	46	no	no	INTJ
easat-10838	785	47	.	.	NOUN
easat-10838	785	48	3	3	NUM
easat-10838	785	49	,	,	PUNCT
easat-10838	785	50	pp	pp	ADJ
easat-10838	785	51	.	.	PUNCT
easat-10838	786	1	265	265	NUM
easat-10838	786	2	-	-	SYM
easat-10838	786	3	279	279	NUM
easat-10838	786	4	,	,	PUNCT
easat-10838	786	5	2020	2020	NUM
easat-10838	786	6	.	.	PUNCT
easat-10838	787	1	https://doi.org/10.1108/jabs-02-2018-0038	https://doi.org/10.1108/jabs-02-2018-0038	PROPN
easat-10838	788	1	[	[	X
easat-10838	788	2	90	90	NUM
easat-10838	788	3	]	]	PUNCT
easat-10838	788	4	r.	r.	PROPN
easat-10838	788	5	shahid	shahid	PROPN
easat-10838	788	6	,	,	PUNCT
easat-10838	788	7	h.	h.	PROPN
easat-10838	788	8	shahid	shahid	PROPN
easat-10838	788	9	,	,	PUNCT
easat-10838	788	10	l.	l.	PROPN
easat-10838	788	11	shijie	shijie	PROPN
easat-10838	788	12	,	,	PUNCT
easat-10838	788	13	and	and	CCONJ
easat-10838	788	14	g.	g.	PROPN
easat-10838	788	15	jian	jian	PROPN
easat-10838	788	16	,	,	PUNCT
easat-10838	788	17	"	"	PUNCT
easat-10838	788	18	developing	develop	VERB
easat-10838	788	19	nexus	nexus	NOUN
easat-10838	788	20	between	between	ADP
easat-10838	788	21	economic	economic	ADJ
easat-10838	788	22	opening	opening	NOUN
easat-10838	788	23	-	-	PUNCT
easat-10838	788	24	up	up	NOUN
easat-10838	788	25	,	,	PUNCT
easat-10838	788	26	environmental	environmental	ADJ
easat-10838	788	27	regulations	regulation	NOUN
easat-10838	788	28	,	,	PUNCT
easat-10838	788	29	rent	rent	NOUN
easat-10838	788	30	of	of	ADP
easat-10838	788	31	natural	natural	ADJ
easat-10838	788	32	resources	resource	NOUN
easat-10838	788	33	,	,	PUNCT
easat-10838	788	34	green	green	ADJ
easat-10838	788	35	innovation	innovation	NOUN
easat-10838	788	36	,	,	PUNCT
easat-10838	788	37	and	and	CCONJ
easat-10838	788	38	environmental	environmental	ADJ
easat-10838	788	39	upgrading	upgrading	NOUN
easat-10838	788	40	of	of	ADP
easat-10838	788	41	china	china	PROPN
easat-10838	788	42	empirical	empirical	ADJ
easat-10838	788	43	analysis	analysis	NOUN
easat-10838	788	44	using	use	VERB
easat-10838	788	45	ardl	ardl	NOUN
easat-10838	788	46	bound	bind	VERB
easat-10838	788	47	-	-	PUNCT
easat-10838	788	48	testing	testing	NOUN
easat-10838	788	49	approach	approach	NOUN
easat-10838	788	50	,	,	PUNCT
easat-10838	788	51	"	"	PUNCT
easat-10838	788	52	innovation	innovation	NOUN
easat-10838	788	53	and	and	CCONJ
easat-10838	788	54	green	green	ADJ
easat-10838	788	55	development	development	NOUN
easat-10838	788	56	,	,	PUNCT
easat-10838	788	57	vol	vol	NOUN
easat-10838	788	58	.	.	PROPN
easat-10838	789	1	3	3	NUM
easat-10838	789	2	,	,	PUNCT
easat-10838	789	3	no	no	INTJ
easat-10838	789	4	.	.	NOUN
easat-10838	789	5	1	1	NUM
easat-10838	789	6	,	,	PUNCT
easat-10838	789	7	p.	p.	NOUN
easat-10838	789	8	100088	100088	NUM
easat-10838	789	9	,	,	PUNCT
easat-10838	789	10	2024	2024	NUM
easat-10838	789	11	.	.	PUNCT
easat-10838	790	1	https://doi.org/10.1016/j.igd.2023.100088	https://doi.org/10.1016/j.igd.2023.100088	X
easat-10838	791	1	[	[	X
easat-10838	791	2	91	91	NUM
easat-10838	791	3	]	]	X
easat-10838	791	4	u.	u.	PROPN
easat-10838	791	5	b.	b.	PROPN
easat-10838	791	6	yousaf	yousaf	PROPN
easat-10838	791	7	,	,	PUNCT
easat-10838	791	8	i.	i.	PROPN
easat-10838	791	9	ullah	ullah	PROPN
easat-10838	791	10	,	,	PUNCT
easat-10838	791	11	m.	m.	PROPN
easat-10838	791	12	wang	wang	PROPN
easat-10838	791	13	,	,	PUNCT
easat-10838	791	14	l.	l.	PROPN
easat-10838	791	15	junyan	junyan	PROPN
easat-10838	791	16	,	,	PUNCT
easat-10838	791	17	and	and	CCONJ
easat-10838	791	18	a.	a.	NOUN
easat-10838	791	19	u.	u.	PROPN
easat-10838	791	20	rehman	rehman	PROPN
easat-10838	791	21	,	,	PUNCT
easat-10838	791	22	"	"	PUNCT
easat-10838	791	23	does	do	AUX
easat-10838	791	24	board	board	NOUN
easat-10838	791	25	capital	capital	NOUN
easat-10838	791	26	increase	increase	VERB
easat-10838	791	27	firm	firm	ADJ
easat-10838	791	28	performance	performance	NOUN
easat-10838	791	29	in	in	ADP
easat-10838	791	30	the	the	DET
easat-10838	791	31	chinese	chinese	ADJ
easat-10838	791	32	tourism	tourism	NOUN
easat-10838	791	33	industry	industry	NOUN
easat-10838	791	34	?	?	PUNCT
easat-10838	791	35	,	,	PUNCT
easat-10838	791	36	"	"	PUNCT
easat-10838	791	37	corporate	corporate	ADJ
easat-10838	791	38	governance	governance	NOUN
easat-10838	791	39	:	:	PUNCT
easat-10838	791	40	the	the	DET
easat-10838	791	41	international	international	ADJ
easat-10838	791	42	journal	journal	NOUN
easat-10838	791	43	of	of	ADP
easat-10838	791	44	business	business	NOUN
easat-10838	791	45	in	in	ADP
easat-10838	791	46	society	society	NOUN
easat-10838	791	47	,	,	PUNCT
easat-10838	791	48	vol	vol	NOUN
easat-10838	791	49	.	.	PROPN
easat-10838	791	50	22	22	NUM
easat-10838	791	51	,	,	PUNCT
easat-10838	791	52	no	no	INTJ
easat-10838	791	53	.	.	NOUN
easat-10838	791	54	4	4	NUM
easat-10838	791	55	,	,	PUNCT
easat-10838	791	56	pp	pp	ADJ
easat-10838	791	57	.	.	PUNCT
easat-10838	791	58	653679	653679	NUM
easat-10838	791	59	,	,	PUNCT
easat-10838	791	60	2022	2022	NUM
easat-10838	791	61	.	.	PUNCT
easat-10838	792	1	https://doi.org/10.1108/cg-04-2021-0165	https://doi.org/10.1108/cg-04-2021-0165	VERB
easat-10838	792	2	[	[	X
easat-10838	792	3	92	92	NUM
easat-10838	792	4	]	]	X
easat-10838	792	5	h.	h.	PROPN
easat-10838	792	6	yasmeen	yasmeen	PROPN
easat-10838	792	7	,	,	PUNCT
easat-10838	792	8	q.	q.	PROPN
easat-10838	792	9	tan	tan	PROPN
easat-10838	792	10	,	,	PUNCT
easat-10838	792	11	h.	h.	PROPN
easat-10838	792	12	zameer	zameer	PROPN
easat-10838	792	13	,	,	PUNCT
easat-10838	792	14	x.	x.	PROPN
easat-10838	792	15	v.	v.	PROPN
easat-10838	792	16	vo	vo	PROPN
easat-10838	792	17	,	,	PUNCT
easat-10838	792	18	and	and	CCONJ
easat-10838	792	19	m.	m.	PROPN
easat-10838	792	20	shahbaz	shahbaz	PROPN
easat-10838	792	21	,	,	PUNCT
easat-10838	792	22	"	"	PUNCT
easat-10838	792	23	discovering	discover	VERB
easat-10838	792	24	the	the	DET
easat-10838	792	25	relationship	relationship	NOUN
easat-10838	792	26	between	between	ADP
easat-10838	792	27	natural	natural	ADJ
easat-10838	792	28	resources	resource	NOUN
easat-10838	792	29	,	,	PUNCT
easat-10838	792	30	energy	energy	NOUN
easat-10838	792	31	consumption	consumption	NOUN
easat-10838	792	32	,	,	PUNCT
easat-10838	792	33	gross	gross	ADJ
easat-10838	792	34	capital	capital	NOUN
easat-10838	792	35	formation	formation	NOUN
easat-10838	792	36	with	with	ADP
easat-10838	792	37	economic	economic	ADJ
easat-10838	792	38	growth	growth	NOUN
easat-10838	792	39	:	:	PUNCT
easat-10838	792	40	can	can	AUX
easat-10838	792	41	lower	lower	VERB
easat-10838	792	42	financial	financial	ADJ
easat-10838	792	43	openness	openness	NOUN
easat-10838	792	44	change	change	VERB
easat-10838	792	45	the	the	DET
easat-10838	792	46	curse	curse	NOUN
easat-10838	792	47	into	into	ADP
easat-10838	792	48	blessing	blessing	NOUN
easat-10838	792	49	,	,	PUNCT
easat-10838	792	50	"	"	PUNCT
easat-10838	792	51	resources	resource	NOUN
easat-10838	792	52	policy	policy	NOUN
easat-10838	792	53	,	,	PUNCT
easat-10838	792	54	vol	vol	NOUN
easat-10838	792	55	.	.	PROPN
easat-10838	792	56	71	71	NUM
easat-10838	792	57	,	,	PUNCT
easat-10838	792	58	p.	p.	NOUN
easat-10838	792	59	102013	102013	NUM
easat-10838	792	60	,	,	PUNCT
easat-10838	792	61	2021	2021	NUM
easat-10838	792	62	.	.	PUNCT
easat-10838	793	1	https://doi.org/10.1016/j.resourpol.2021.102013	https://doi.org/10.1016/j.resourpol.2021.102013	PROPN
easat-10838	793	2	[	[	X
easat-10838	793	3	93	93	NUM
easat-10838	793	4	]	]	PUNCT
easat-10838	793	5	c.	c.	PROPN
easat-10838	793	6	yin	yin	PROPN
easat-10838	793	7	and	and	CCONJ
easat-10838	793	8	m.	m.	PROPN
easat-10838	793	9	qamruzzaman	qamruzzaman	PROPN
easat-10838	793	10	,	,	PUNCT
easat-10838	793	11	"	"	PUNCT
easat-10838	793	12	empowering	empower	VERB
easat-10838	793	13	renewable	renewable	ADJ
easat-10838	793	14	energy	energy	NOUN
easat-10838	793	15	consumption	consumption	NOUN
easat-10838	793	16	through	through	ADP
easat-10838	793	17	public	public	ADJ
easat-10838	793	18	-	-	PUNCT
easat-10838	793	19	private	private	ADJ
easat-10838	793	20	investment	investment	NOUN
easat-10838	793	21	,	,	PUNCT
easat-10838	793	22	urbanization	urbanization	NOUN
easat-10838	793	23	,	,	PUNCT
easat-10838	793	24	and	and	CCONJ
easat-10838	793	25	globalization	globalization	NOUN
easat-10838	793	26	:	:	PUNCT
easat-10838	793	27	evidence	evidence	NOUN
easat-10838	793	28	from	from	ADP
easat-10838	793	29	cs	cs	ADJ
easat-10838	793	30	-	-	ADJ
easat-10838	793	31	ardl	ardl	NOUN
easat-10838	793	32	and	and	CCONJ
easat-10838	793	33	nardl	nardl	NOUN
easat-10838	793	34	,	,	PUNCT
easat-10838	793	35	"	"	PUNCT
easat-10838	793	36	heliyon	heliyon	NOUN
easat-10838	793	37	,	,	PUNCT
easat-10838	793	38	p.	p.	NOUN
easat-10838	793	39	e26455	e26455	NOUN
easat-10838	793	40	,	,	PUNCT
easat-10838	793	41	2024/02/17/	2024/02/17/	PROPN
easat-10838	793	42	2024	2024	NUM
easat-10838	793	43	.	.	PUNCT
easat-10838	794	1	https://doi.org/10.1016/j.heliyon.2024.e26455	https://doi.org/10.1016/j.heliyon.2024.e26455	X
easat-10838	795	1	[	[	X
easat-10838	795	2	94	94	X
easat-10838	795	3	]	]	PUNCT
easat-10838	795	4	r.	r.	PROPN
easat-10838	795	5	wang	wang	PROPN
easat-10838	795	6	,	,	PUNCT
easat-10838	795	7	m.	m.	NOUN
easat-10838	795	8	qamruzzaman	qamruzzaman	PROPN
easat-10838	795	9	,	,	PUNCT
easat-10838	795	10	and	and	CCONJ
easat-10838	795	11	s.	s.	PROPN
easat-10838	795	12	karim	karim	PROPN
easat-10838	795	13	,	,	PUNCT
easat-10838	795	14	"	"	PUNCT
easat-10838	795	15	unveiling	unveil	VERB
easat-10838	795	16	the	the	DET
easat-10838	795	17	power	power	NOUN
easat-10838	795	18	of	of	ADP
easat-10838	795	19	education	education	NOUN
easat-10838	795	20	,	,	PUNCT
easat-10838	795	21	political	political	ADJ
easat-10838	795	22	stability	stability	NOUN
easat-10838	795	23	and	and	CCONJ
easat-10838	795	24	ict	ict	NOUN
easat-10838	795	25	in	in	ADP
easat-10838	795	26	shaping	shape	VERB
easat-10838	795	27	technological	technological	ADJ
easat-10838	795	28	innovation	innovation	NOUN
easat-10838	795	29	in	in	ADP
easat-10838	795	30	bri	bri	PROPN
easat-10838	795	31	nations	nation	NOUN
easat-10838	795	32	,	,	PUNCT
easat-10838	795	33	"	"	PUNCT
easat-10838	795	34	heliyon	heliyon	NOUN
easat-10838	795	35	,	,	PUNCT
easat-10838	795	36	vol	vol	NOUN
easat-10838	795	37	.	.	PROPN
easat-10838	795	38	10	10	NUM
easat-10838	795	39	,	,	PUNCT
easat-10838	795	40	no	no	INTJ
easat-10838	795	41	.	.	NOUN
easat-10838	795	42	9	9	NUM
easat-10838	795	43	,	,	PUNCT
easat-10838	795	44	p.	p.	NOUN
easat-10838	795	45	e30142	e30142	NUM
easat-10838	795	46	,	,	PUNCT
easat-10838	795	47	2024	2024	NUM
easat-10838	795	48	.	.	PUNCT
easat-10838	795	49	https://doi.org/10.1016/j.heliyon.2024.e30142	https://doi.org/10.1016/j.heliyon.2024.e30142	X
easat-10838	796	1	[	[	X
easat-10838	796	2	95	95	NUM
easat-10838	796	3	]	]	PUNCT
easat-10838	796	4	a.	a.	NOUN
easat-10838	796	5	habib	habib	PROPN
easat-10838	796	6	and	and	CCONJ
easat-10838	796	7	m.	m.	PROPN
easat-10838	796	8	b.	b.	PROPN
easat-10838	796	9	u.	u.	PROPN
easat-10838	796	10	bhuiyan	bhuiyan	PROPN
easat-10838	796	11	,	,	PUNCT
easat-10838	796	12	"	"	PUNCT
easat-10838	796	13	overlapping	overlap	VERB
easat-10838	796	14	membership	membership	NOUN
easat-10838	796	15	on	on	ADP
easat-10838	796	16	audit	audit	NOUN
easat-10838	796	17	and	and	CCONJ
easat-10838	796	18	compensation	compensation	NOUN
easat-10838	796	19	committees	committee	NOUN
easat-10838	796	20	and	and	CCONJ
easat-10838	796	21	financial	financial	ADJ
easat-10838	796	22	reporting	reporting	NOUN
easat-10838	796	23	quality	quality	NOUN
easat-10838	796	24	,	,	PUNCT
easat-10838	796	25	"	"	PUNCT
easat-10838	796	26	australian	australian	ADJ
easat-10838	796	27	accounting	accounting	NOUN
easat-10838	796	28	review	review	NOUN
easat-10838	796	29	,	,	PUNCT
easat-10838	796	30	vol	vol	NOUN
easat-10838	796	31	.	.	PROPN
easat-10838	796	32	26	26	NUM
easat-10838	796	33	,	,	PUNCT
easat-10838	796	34	no	no	INTJ
easat-10838	796	35	.	.	NOUN
easat-10838	796	36	1	1	NUM
easat-10838	796	37	,	,	PUNCT
easat-10838	796	38	pp	pp	ADJ
easat-10838	796	39	.	.	PUNCT
easat-10838	797	1	76	76	NUM
easat-10838	797	2	-	-	SYM
easat-10838	797	3	90	90	NUM
easat-10838	797	4	,	,	PUNCT
easat-10838	797	5	2016	2016	NUM
easat-10838	797	6	.	.	PUNCT
easat-10838	798	1	https://doi.org/10.1111/auar.12086	https://doi.org/10.1111/auar.12086	ADP
easat-10838	798	2	[	[	X
easat-10838	798	3	96	96	NUM
easat-10838	798	4	]	]	X
easat-10838	798	5	s.	s.	PROPN
easat-10838	798	6	amit	amit	PROPN
easat-10838	798	7	and	and	CCONJ
easat-10838	798	8	a.	a.	NOUN
easat-10838	798	9	a.	a.	PROPN
easat-10838	798	10	kafy	kafy	PROPN
easat-10838	798	11	,	,	PUNCT
easat-10838	798	12	"	"	PUNCT
easat-10838	798	13	addressing	address	VERB
easat-10838	798	14	the	the	DET
easat-10838	798	15	dollar	dollar	NOUN
easat-10838	798	16	crisis	crisis	NOUN
easat-10838	798	17	by	by	ADP
easat-10838	798	18	investigating	investigate	VERB
easat-10838	798	19	underlying	underlie	VERB
easat-10838	798	20	causes	cause	NOUN
easat-10838	798	21	,	,	PUNCT
easat-10838	798	22	effects	effect	NOUN
easat-10838	798	23	,	,	PUNCT
easat-10838	798	24	and	and	CCONJ
easat-10838	798	25	strategic	strategic	ADJ
easat-10838	798	26	solutions	solution	NOUN
easat-10838	798	27	in	in	ADP
easat-10838	798	28	emerging	emerge	VERB
easat-10838	798	29	economies	economy	NOUN
easat-10838	798	30	,	,	PUNCT
easat-10838	798	31	"	"	PUNCT
easat-10838	798	32	research	research	NOUN
easat-10838	798	33	in	in	ADP
easat-10838	798	34	globalization	globalization	NOUN
easat-10838	798	35	,	,	PUNCT
easat-10838	798	36	vol	vol	NOUN
easat-10838	798	37	.	.	PROPN
easat-10838	798	38	8	8	NUM
easat-10838	798	39	,	,	PUNCT
easat-10838	798	40	p.	p.	NOUN
easat-10838	798	41	100187	100187	NUM
easat-10838	798	42	,	,	PUNCT
easat-10838	798	43	2024	2024	NUM
easat-10838	798	44	.	.	PUNCT
easat-10838	799	1	https://doi.org/10.1016/j.resglo.2023.100187	https://doi.org/10.1016/j.resglo.2023.100187	ADJ
easat-10838	799	2	[	[	X
easat-10838	799	3	97	97	NUM
easat-10838	799	4	]	]	PUNCT
easat-10838	799	5	l.	l.	PROPN
easat-10838	799	6	i.	i.	PROPN
easat-10838	799	7	u.	u.	PROPN
easat-10838	799	8	xiangling	xiangling	PROPN
easat-10838	799	9	and	and	CCONJ
easat-10838	799	10	m.	m.	NOUN
easat-10838	799	11	qamruzzaman	qamruzzaman	PROPN
easat-10838	799	12	,	,	PUNCT
easat-10838	799	13	"	"	PUNCT
easat-10838	799	14	the	the	DET
easat-10838	799	15	role	role	NOUN
easat-10838	799	16	of	of	ADP
easat-10838	799	17	ict	ict	PROPN
easat-10838	799	18	investment	investment	NOUN
easat-10838	799	19	,	,	PUNCT
easat-10838	799	20	digital	digital	ADJ
easat-10838	799	21	financial	financial	ADJ
easat-10838	799	22	inclusion	inclusion	NOUN
easat-10838	799	23	,	,	PUNCT
easat-10838	799	24	and	and	CCONJ
easat-10838	799	25	environmental	environmental	ADJ
easat-10838	799	26	tax	tax	NOUN
easat-10838	799	27	in	in	ADP
easat-10838	799	28	promoting	promote	VERB
easat-10838	799	29	sustainable	sustainable	ADJ
easat-10838	799	30	energy	energy	NOUN
easat-10838	799	31	development	development	NOUN
easat-10838	799	32	in	in	ADP
easat-10838	799	33	the	the	DET
easat-10838	799	34	mena	mena	PROPN
easat-10838	799	35	region	region	PROPN
easat-10838	799	36	:	:	PUNCT
easat-10838	799	37	evidences	evidence	NOUN
easat-10838	799	38	with	with	ADP
easat-10838	799	39	dynamic	dynamic	ADJ
easat-10838	799	40	common	common	ADJ
easat-10838	799	41	correlated	correlate	VERB
easat-10838	799	42	effects	effect	NOUN
easat-10838	799	43	(	(	PUNCT
easat-10838	799	44	dce	dce	PROPN
easat-10838	799	45	)	)	PUNCT
easat-10838	799	46	and	and	CCONJ
easat-10838	799	47	instrumental	instrumental	ADJ
easat-10838	799	48	variable	variable	NOUN
easat-10838	799	49	-	-	PUNCT
easat-10838	799	50	adjusted	adjust	VERB
easat-10838	799	51	dce	dce	PROPN
easat-10838	799	52	,	,	PUNCT
easat-10838	799	53	"	"	PUNCT
easat-10838	799	54	plos	plos	PROPN
easat-10838	799	55	one	one	NUM
easat-10838	799	56	,	,	PUNCT
easat-10838	799	57	vol	vol	NOUN
easat-10838	799	58	.	.	PROPN
easat-10838	799	59	19	19	NUM
easat-10838	799	60	,	,	PUNCT
easat-10838	799	61	no	no	INTJ
easat-10838	799	62	.	.	NOUN
easat-10838	799	63	5	5	NUM
easat-10838	799	64	,	,	PUNCT
easat-10838	799	65	p.	p.	NOUN
easat-10838	799	66	e0301838	e0301838	NOUN
easat-10838	799	67	,	,	PUNCT
easat-10838	799	68	2024	2024	NUM
easat-10838	799	69	.	.	PUNCT
easat-10838	800	1	https://doi.org/10.1371/journal.pone.0301838	https://doi.org/10.1371/journal.pone.0301838	NOUN
easat-10838	800	2	[	[	X
easat-10838	800	3	98	98	NUM
easat-10838	800	4	]	]	PUNCT
easat-10838	800	5	m.	m.	NOUN
easat-10838	800	6	qamruzzaman	qamruzzaman	PROPN
easat-10838	800	7	,	,	PUNCT
easat-10838	800	8	"	"	PUNCT
easat-10838	800	9	do	do	VERB
easat-10838	800	10	natural	natural	ADJ
easat-10838	800	11	resources	resource	NOUN
easat-10838	800	12	bestow	bestow	VERB
easat-10838	800	13	or	or	CCONJ
easat-10838	800	14	curse	curse	VERB
easat-10838	800	15	the	the	DET
easat-10838	800	16	environmental	environmental	ADJ
easat-10838	800	17	sustainability	sustainability	NOUN
easat-10838	800	18	in	in	ADP
easat-10838	800	19	cambodia	cambodia	PROPN
easat-10838	800	20	?	?	PUNCT
easat-10838	801	1	nexus	nexus	NOUN
easat-10838	801	2	between	between	ADP
easat-10838	801	3	clean	clean	ADJ
easat-10838	801	4	energy	energy	NOUN
easat-10838	801	5	,	,	PUNCT
easat-10838	801	6	urbanization	urbanization	NOUN
easat-10838	801	7	,	,	PUNCT
easat-10838	801	8	and	and	CCONJ
easat-10838	801	9	financial	financial	ADJ
easat-10838	801	10	deepening	deepening	NOUN
easat-10838	801	11	,	,	PUNCT
easat-10838	801	12	natural	natural	ADJ
easat-10838	801	13	resources	resource	NOUN
easat-10838	801	14	,	,	PUNCT
easat-10838	801	15	and	and	CCONJ
easat-10838	801	16	environmental	environmental	ADJ
easat-10838	801	17	sustainability	sustainability	NOUN
easat-10838	801	18	,	,	PUNCT
easat-10838	801	19	"	"	PUNCT
easat-10838	801	20	energy	energy	NOUN
easat-10838	801	21	strategy	strategy	NOUN
easat-10838	801	22	reviews	review	NOUN
easat-10838	801	23	,	,	PUNCT
easat-10838	801	24	vol	vol	NOUN
easat-10838	801	25	.	.	PROPN
easat-10838	802	1	53	53	NUM
easat-10838	802	2	,	,	PUNCT
easat-10838	802	3	p.	p.	NOUN
easat-10838	802	4	101412	101412	NUM
easat-10838	802	5	,	,	PUNCT
easat-10838	802	6	2024	2024	NUM
easat-10838	802	7	.	.	PUNCT
easat-10838	803	1	[	[	X
easat-10838	803	2	99	99	NUM
easat-10838	803	3	]	]	PUNCT
easat-10838	803	4	m.	m.	NOUN
easat-10838	803	5	mallareddy	mallareddy	PROPN
easat-10838	803	6	et	et	PROPN
easat-10838	803	7	al	al	PROPN
easat-10838	803	8	.	.	PROPN
easat-10838	803	9	,	,	PUNCT
easat-10838	803	10	"	"	PUNCT
easat-10838	803	11	maximizing	maximize	VERB
easat-10838	803	12	water	water	NOUN
easat-10838	803	13	use	use	NOUN
easat-10838	803	14	efficiency	efficiency	NOUN
easat-10838	803	15	in	in	ADP
easat-10838	803	16	rice	rice	NOUN
easat-10838	803	17	farming	farming	NOUN
easat-10838	803	18	:	:	PUNCT
easat-10838	803	19	a	a	DET
easat-10838	803	20	comprehensive	comprehensive	ADJ
easat-10838	803	21	review	review	NOUN
easat-10838	803	22	of	of	ADP
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easat-10838	803	24	irrigation	irrigation	NOUN
easat-10838	803	25	management	management	NOUN
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easat-10838	803	27	,	,	PUNCT
easat-10838	803	28	"	"	PUNCT
easat-10838	803	29	water	water	NOUN
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easat-10838	803	32	.	.	PROPN
easat-10838	803	33	15	15	NUM
easat-10838	803	34	,	,	PUNCT
easat-10838	803	35	no	no	INTJ
easat-10838	803	36	.	.	NOUN
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easat-10838	803	40	1802	1802	NUM
easat-10838	803	41	,	,	PUNCT
easat-10838	803	42	2023	2023	NUM
easat-10838	803	43	.	.	PUNCT
easat-10838	804	1	https://doi.org/10.1155/2021/5558175	https://doi.org/10.1155/2021/5558175	PROPN
easat-10838	804	2	https://doi.org/10.1108/09675420910963360	https://doi.org/10.1108/09675420910963360	PROPN
easat-10838	804	3	https://doi.org/10.11648/j.ijfbr.20220802.12	https://doi.org/10.11648/j.ijfbr.20220802.12	PROPN
easat-10838	804	4	https://doi.org/10.1108/jabs-02-2018-0038	https://doi.org/10.1108/jabs-02-2018-0038	PROPN
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