id	sid	tid	token	lemma	pos
easat-11495	1	1	edelweiss	edelweiss	PROPN
easat-11495	1	2	applied	apply	VERB
easat-11495	1	3	science	science	NOUN
easat-11495	1	4	and	and	CCONJ
easat-11495	1	5	technology	technology	NOUN
easat-11495	1	6	issn	issn	PROPN
easat-11495	1	7	:	:	PUNCT
easat-11495	1	8	2576	2576	NUM
easat-11495	1	9	-	-	SYM
easat-11495	1	10	8484	8484	NUM
easat-11495	1	11	vol	vol	NOUN
easat-11495	1	12	.	.	PROPN
easat-11495	2	1	10	10	NUM
easat-11495	2	2	,	,	PUNCT
easat-11495	2	3	no	no	INTJ
easat-11495	2	4	.	.	NOUN
easat-11495	2	5	1	1	NUM
easat-11495	2	6	,	,	PUNCT
easat-11495	2	7	93	93	NUM
easat-11495	2	8	-	-	SYM
easat-11495	2	9	101	101	NUM
easat-11495	2	10	2026	2026	NUM
easat-11495	2	11	publisher	publisher	NOUN
easat-11495	2	12	:	:	PUNCT
easat-11495	2	13	learning	learn	VERB
easat-11495	2	14	gate	gate	NOUN
easat-11495	2	15	doi	doi	PROPN
easat-11495	2	16	:	:	PUNCT
easat-11495	2	17	10.55214/2576	10.55214/2576	NUM
easat-11495	2	18	-	-	PUNCT
easat-11495	2	19	8484.v10i1.11495	8484.v10i1.11495	NOUN
easat-11495	2	20	©	©	PROPN
easat-11495	2	21	2026	2026	NUM
easat-11495	2	22	by	by	ADP
easat-11495	2	23	the	the	DET
easat-11495	2	24	authors	author	NOUN
easat-11495	2	25	;	;	PUNCT
easat-11495	2	26	licensee	licensee	PROPN
easat-11495	2	27	learning	learning	NOUN
easat-11495	2	28	gate	gate	NOUN
easat-11495	2	29	©	©	PROPN
easat-11495	2	30	2026	2026	NUM
easat-11495	2	31	by	by	ADP
easat-11495	2	32	the	the	DET
easat-11495	2	33	authors	author	NOUN
easat-11495	2	34	;	;	PUNCT
easat-11495	2	35	licensee	licensee	PROPN
easat-11495	2	36	learning	learning	NOUN
easat-11495	2	37	gate	gate	NOUN
easat-11495	2	38	history	history	NOUN
easat-11495	2	39	:	:	PUNCT
easat-11495	2	40	received	receive	VERB
easat-11495	2	41	:	:	PUNCT
easat-11495	2	42	13	13	NUM
easat-11495	2	43	october	october	NOUN
easat-11495	2	44	2025	2025	NUM
easat-11495	2	45	;	;	PUNCT
easat-11495	2	46	revised	revise	VERB
easat-11495	2	47	:	:	PUNCT
easat-11495	2	48	1	1	NUM
easat-11495	2	49	december	december	PROPN
easat-11495	2	50	2025	2025	NUM
easat-11495	2	51	;	;	PUNCT
easat-11495	2	52	accepted	accept	VERB
easat-11495	2	53	:	:	PUNCT
easat-11495	2	54	4	4	NUM
easat-11495	2	55	december	december	NOUN
easat-11495	2	56	2025	2025	NUM
easat-11495	2	57	;	;	PUNCT
easat-11495	2	58	published	publish	VERB
easat-11495	2	59	:	:	PUNCT
easat-11495	2	60	1	1	NUM
easat-11495	2	61	january	january	PROPN
easat-11495	2	62	2026	2026	NUM
easat-11495	2	63	*	*	PUNCT
easat-11495	2	64	correspondence	correspondence	NOUN
easat-11495	2	65	:	:	PUNCT
easat-11495	2	66	haipd@hvnh.edu.vn	haipd@hvnh.edu.vn	ADJ
easat-11495	2	67	governance	governance	NOUN
easat-11495	2	68	,	,	PUNCT
easat-11495	2	69	compliance	compliance	NOUN
easat-11495	2	70	,	,	PUNCT
easat-11495	2	71	and	and	CCONJ
easat-11495	2	72	digital	digital	ADJ
easat-11495	2	73	transformation	transformation	NOUN
easat-11495	2	74	:	:	PUNCT
easat-11495	2	75	pathways	pathway	NOUN
easat-11495	2	76	to	to	PART
easat-11495	2	77	sustainable	sustainable	ADJ
easat-11495	2	78	people	people	NOUN
easat-11495	2	79	’s	’s	PART
easat-11495	2	80	credit	credit	NOUN
easat-11495	2	81	funds	fund	NOUN
easat-11495	2	82	in	in	ADP
easat-11495	2	83	vietnam	vietnam	PROPN
easat-11495	2	84	dieu	dieu	PROPN
easat-11495	2	85	linh	linh	PROPN
easat-11495	3	1	nguyen1	nguyen1	ADJ
easat-11495	3	2	,	,	PUNCT
easat-11495	3	3	dang	dang	INTJ
easat-11495	3	4	hai	hai	PROPN
easat-11495	3	5	phan2	phan2	PROPN
easat-11495	3	6	*	*	PROPN
easat-11495	3	7	,	,	PUNCT
easat-11495	3	8	tra	tra	PROPN
easat-11495	3	9	thi	thi	PROPN
easat-11495	3	10	huong	huong	PROPN
easat-11495	3	11	le3	le3	PROPN
easat-11495	3	12	,	,	PUNCT
easat-11495	3	13	quoc	quoc	PROPN
easat-11495	3	14	cuong	cuong	PROPN
easat-11495	3	15	truong4	truong4	PROPN
easat-11495	3	16	,	,	PUNCT
easat-11495	4	1	bao	bao	PROPN
easat-11495	4	2	huyen	huyen	PROPN
easat-11495	4	3	nguyen5	nguyen5	NOUN
easat-11495	5	1	1banking	1banking	NUM
easat-11495	5	2	research	research	NOUN
easat-11495	5	3	institute	institute	NOUN
easat-11495	5	4	,	,	PUNCT
easat-11495	5	5	banking	banking	NOUN
easat-11495	5	6	academy	academy	PROPN
easat-11495	5	7	of	of	ADP
easat-11495	5	8	vietnam	vietnam	PROPN
easat-11495	5	9	,	,	PUNCT
easat-11495	5	10	hanoi	hanoi	PROPN
easat-11495	5	11	,	,	PUNCT
easat-11495	5	12	vietnam	vietnam	PROPN
easat-11495	5	13	;	;	PUNCT
easat-11495	5	14	linhnd@hvnh.edu.vn	linhnd@hvnh.edu.vn	PROPN
easat-11495	5	15	(	(	PUNCT
easat-11495	5	16	d.ln	d.ln	PROPN
easat-11495	5	17	.	.	PUNCT
easat-11495	5	18	)	)	PUNCT
easat-11495	5	19	.	.	PUNCT
easat-11495	6	1	2faculty	2faculty	NUM
easat-11495	6	2	of	of	ADP
easat-11495	6	3	law	law	NOUN
easat-11495	6	4	,	,	PUNCT
easat-11495	6	5	banking	banking	NOUN
easat-11495	6	6	academy	academy	PROPN
easat-11495	6	7	of	of	ADP
easat-11495	6	8	vietnam	vietnam	PROPN
easat-11495	6	9	,	,	PUNCT
easat-11495	6	10	hanoi	hanoi	PROPN
easat-11495	6	11	,	,	PUNCT
easat-11495	6	12	vietnam	vietnam	PROPN
easat-11495	6	13	;	;	PUNCT
easat-11495	6	14	haipd@hvnh.edu.vn	haipd@hvnh.edu.vn	PROPN
easat-11495	6	15	(	(	PUNCT
easat-11495	6	16	d.h.p	d.h.p	PROPN
easat-11495	6	17	.	.	PUNCT
easat-11495	6	18	)	)	PUNCT
easat-11495	6	19	.	.	PUNCT
easat-11495	7	1	3banking	3banke	VERB
easat-11495	7	2	research	research	NOUN
easat-11495	7	3	institute	institute	NOUN
easat-11495	7	4	,	,	PUNCT
easat-11495	7	5	banking	banking	NOUN
easat-11495	7	6	academy	academy	PROPN
easat-11495	7	7	of	of	ADP
easat-11495	7	8	vietnam	vietnam	PROPN
easat-11495	7	9	,	,	PUNCT
easat-11495	7	10	hanoi	hanoi	PROPN
easat-11495	7	11	,	,	PUNCT
easat-11495	7	12	vietnam	vietnam	PROPN
easat-11495	7	13	;	;	PUNCT
easat-11495	7	14	tralth@hvnh.edu.vn	tralth@hvnh.edu.vn	NOUN
easat-11495	7	15	(	(	PUNCT
easat-11495	7	16	t.t.h.l	t.t.h.l	PROPN
easat-11495	7	17	.	.	PROPN
easat-11495	7	18	)	)	PUNCT
easat-11495	7	19	.	.	PUNCT
easat-11495	8	1	4,5faculty	4,5faculty	NUM
easat-11495	8	2	of	of	ADP
easat-11495	8	3	banking	banking	NOUN
easat-11495	8	4	,	,	PUNCT
easat-11495	8	5	banking	banking	NOUN
easat-11495	8	6	academy	academy	PROPN
easat-11495	8	7	of	of	ADP
easat-11495	8	8	vietnam	vietnam	PROPN
easat-11495	8	9	,	,	PUNCT
easat-11495	8	10	hanoi	hanoi	PROPN
easat-11495	8	11	,	,	PUNCT
easat-11495	8	12	vietnam	vietnam	PROPN
easat-11495	8	13	;	;	PUNCT
easat-11495	8	14	cuongtq@hvnh.edu.vn	cuongtq@hvnh.edu.vn	ADJ
easat-11495	8	15	(	(	PUNCT
easat-11495	8	16	q.c.t	q.c.t	NOUN
easat-11495	8	17	.	.	PUNCT
easat-11495	8	18	)	)	PUNCT
easat-11495	9	1	huyennb@hvnh.edu.vn	huyennb@hvnh.edu.vn	NOUN
easat-11495	9	2	(	(	PUNCT
easat-11495	9	3	b.h.n	b.h.n	ADJ
easat-11495	9	4	.	.	PUNCT
easat-11495	9	5	)	)	PUNCT
easat-11495	9	6	.	.	PUNCT
easat-11495	10	1	abstract	abstract	ADV
easat-11495	10	2	:	:	PUNCT
easat-11495	10	3	this	this	DET
easat-11495	10	4	study	study	NOUN
easat-11495	10	5	investigates	investigate	VERB
easat-11495	10	6	the	the	DET
easat-11495	10	7	critical	critical	ADJ
easat-11495	10	8	factors	factor	NOUN
easat-11495	10	9	influencing	influence	VERB
easat-11495	10	10	the	the	DET
easat-11495	10	11	sustainability	sustainability	NOUN
easat-11495	10	12	of	of	ADP
easat-11495	10	13	people	people	NOUN
easat-11495	10	14	's	's	PART
easat-11495	10	15	credit	credit	NOUN
easat-11495	10	16	funds	fund	NOUN
easat-11495	10	17	(	(	PUNCT
easat-11495	10	18	pcfs	pcfs	PROPN
easat-11495	10	19	)	)	PUNCT
easat-11495	10	20	in	in	ADP
easat-11495	10	21	vietnam	vietnam	PROPN
easat-11495	10	22	,	,	PUNCT
easat-11495	10	23	which	which	PRON
easat-11495	10	24	are	be	AUX
easat-11495	10	25	vital	vital	ADJ
easat-11495	10	26	cooperative	cooperative	ADJ
easat-11495	10	27	institutions	institution	NOUN
easat-11495	10	28	for	for	ADP
easat-11495	10	29	promoting	promote	VERB
easat-11495	10	30	financial	financial	ADJ
easat-11495	10	31	inclusion	inclusion	NOUN
easat-11495	10	32	in	in	ADP
easat-11495	10	33	rural	rural	ADJ
easat-11495	10	34	areas	area	NOUN
easat-11495	10	35	.	.	PUNCT
easat-11495	11	1	utilizing	utilize	VERB
easat-11495	11	2	structural	structural	ADJ
easat-11495	11	3	equation	equation	NOUN
easat-11495	11	4	modeling	modeling	NOUN
easat-11495	11	5	(	(	PUNCT
easat-11495	11	6	sem	sem	NOUN
easat-11495	11	7	)	)	PUNCT
easat-11495	11	8	and	and	CCONJ
easat-11495	11	9	survey	survey	NOUN
easat-11495	11	10	data	datum	NOUN
easat-11495	11	11	collected	collect	VERB
easat-11495	11	12	from	from	ADP
easat-11495	11	13	202	202	NUM
easat-11495	11	14	pcf	pcf	PROPN
easat-11495	11	15	employees	employee	NOUN
easat-11495	11	16	across	across	ADP
easat-11495	11	17	northern	northern	ADJ
easat-11495	11	18	,	,	PUNCT
easat-11495	11	19	central	central	ADJ
easat-11495	11	20	,	,	PUNCT
easat-11495	11	21	and	and	CCONJ
easat-11495	11	22	southern	southern	ADJ
easat-11495	11	23	vietnam	vietnam	PROPN
easat-11495	11	24	,	,	PUNCT
easat-11495	11	25	the	the	DET
easat-11495	11	26	research	research	NOUN
easat-11495	11	27	assesses	assess	VERB
easat-11495	11	28	the	the	DET
easat-11495	11	29	impact	impact	NOUN
easat-11495	11	30	of	of	ADP
easat-11495	11	31	governance	governance	NOUN
easat-11495	11	32	structure	structure	NOUN
easat-11495	11	33	,	,	PUNCT
easat-11495	11	34	strategic	strategic	ADJ
easat-11495	11	35	planning	planning	NOUN
easat-11495	11	36	,	,	PUNCT
easat-11495	11	37	financial	financial	ADJ
easat-11495	11	38	compliance	compliance	NOUN
easat-11495	11	39	,	,	PUNCT
easat-11495	11	40	and	and	CCONJ
easat-11495	11	41	information	information	NOUN
easat-11495	11	42	management	management	NOUN
easat-11495	11	43	on	on	ADP
easat-11495	11	44	institutional	institutional	ADJ
easat-11495	11	45	sustainability	sustainability	NOUN
easat-11495	11	46	.	.	PUNCT
easat-11495	12	1	the	the	DET
easat-11495	12	2	findings	finding	NOUN
easat-11495	12	3	reveal	reveal	VERB
easat-11495	12	4	that	that	SCONJ
easat-11495	12	5	financial	financial	ADJ
easat-11495	12	6	compliance	compliance	NOUN
easat-11495	12	7	has	have	VERB
easat-11495	12	8	the	the	DET
easat-11495	12	9	most	most	ADV
easat-11495	12	10	significant	significant	ADJ
easat-11495	12	11	influence	influence	NOUN
easat-11495	12	12	on	on	ADP
easat-11495	12	13	pcf	pcf	PROPN
easat-11495	12	14	sustainability	sustainability	NOUN
easat-11495	12	15	,	,	PUNCT
easat-11495	12	16	followed	follow	VERB
easat-11495	12	17	by	by	ADP
easat-11495	12	18	information	information	NOUN
easat-11495	12	19	management	management	NOUN
easat-11495	12	20	.	.	PUNCT
easat-11495	13	1	governance	governance	NOUN
easat-11495	13	2	structure	structure	NOUN
easat-11495	13	3	and	and	CCONJ
easat-11495	13	4	strategic	strategic	ADJ
easat-11495	13	5	planning	planning	NOUN
easat-11495	13	6	also	also	ADV
easat-11495	13	7	demonstrate	demonstrate	VERB
easat-11495	13	8	positive	positive	ADJ
easat-11495	13	9	,	,	PUNCT
easat-11495	13	10	albeit	albeit	SCONJ
easat-11495	13	11	smaller	small	ADJ
easat-11495	13	12	,	,	PUNCT
easat-11495	13	13	significant	significant	ADJ
easat-11495	13	14	effects	effect	NOUN
easat-11495	13	15	.	.	PUNCT
easat-11495	14	1	notably	notably	ADV
easat-11495	14	2	,	,	PUNCT
easat-11495	14	3	information	information	NOUN
easat-11495	14	4	management	management	NOUN
easat-11495	14	5	is	be	AUX
easat-11495	14	6	found	find	VERB
easat-11495	14	7	to	to	PART
easat-11495	14	8	partially	partially	ADV
easat-11495	14	9	mediate	mediate	VERB
easat-11495	14	10	the	the	DET
easat-11495	14	11	relationship	relationship	NOUN
easat-11495	14	12	between	between	ADP
easat-11495	14	13	governance	governance	NOUN
easat-11495	14	14	structure	structure	NOUN
easat-11495	14	15	and	and	CCONJ
easat-11495	14	16	institutional	institutional	ADJ
easat-11495	14	17	sustainability	sustainability	NOUN
easat-11495	14	18	,	,	PUNCT
easat-11495	14	19	adding	add	VERB
easat-11495	14	20	depth	depth	NOUN
easat-11495	14	21	to	to	ADP
easat-11495	14	22	the	the	DET
easat-11495	14	23	understanding	understanding	NOUN
easat-11495	14	24	of	of	ADP
easat-11495	14	25	these	these	DET
easat-11495	14	26	interconnections	interconnection	NOUN
easat-11495	14	27	.	.	PUNCT
easat-11495	15	1	based	base	VERB
easat-11495	15	2	on	on	ADP
easat-11495	15	3	these	these	DET
easat-11495	15	4	results	result	NOUN
easat-11495	15	5	,	,	PUNCT
easat-11495	15	6	the	the	DET
easat-11495	15	7	study	study	NOUN
easat-11495	15	8	recommends	recommend	VERB
easat-11495	15	9	that	that	SCONJ
easat-11495	15	10	pcfs	pcfs	PROPN
easat-11495	15	11	adopt	adopt	VERB
easat-11495	15	12	international	international	ADJ
easat-11495	15	13	financial	financial	ADJ
easat-11495	15	14	reporting	reporting	NOUN
easat-11495	15	15	standards	standard	NOUN
easat-11495	15	16	for	for	ADP
easat-11495	15	17	small	small	ADJ
easat-11495	15	18	and	and	CCONJ
easat-11495	15	19	medium	medium	ADJ
easat-11495	15	20	enterprises	enterprise	NOUN
easat-11495	15	21	(	(	PUNCT
easat-11495	15	22	ifrs	ifrs	NOUN
easat-11495	15	23	for	for	ADP
easat-11495	15	24	smes	sme	NOUN
easat-11495	15	25	)	)	PUNCT
easat-11495	15	26	,	,	PUNCT
easat-11495	15	27	invest	invest	VERB
easat-11495	15	28	in	in	ADP
easat-11495	15	29	digital	digital	ADJ
easat-11495	15	30	platforms	platform	NOUN
easat-11495	15	31	,	,	PUNCT
easat-11495	15	32	standardize	standardize	VERB
easat-11495	15	33	governance	governance	NOUN
easat-11495	15	34	practices	practice	NOUN
easat-11495	15	35	,	,	PUNCT
easat-11495	15	36	and	and	CCONJ
easat-11495	15	37	implement	implement	VERB
easat-11495	15	38	risk	risk	NOUN
easat-11495	15	39	-	-	PUNCT
easat-11495	15	40	based	base	VERB
easat-11495	15	41	strategic	strategic	ADJ
easat-11495	15	42	planning	planning	NOUN
easat-11495	15	43	.	.	PUNCT
easat-11495	16	1	these	these	DET
easat-11495	16	2	findings	finding	NOUN
easat-11495	16	3	not	not	PART
easat-11495	16	4	only	only	ADV
easat-11495	16	5	contribute	contribute	VERB
easat-11495	16	6	to	to	ADP
easat-11495	16	7	the	the	DET
easat-11495	16	8	existing	exist	VERB
easat-11495	16	9	microfinance	microfinance	NOUN
easat-11495	16	10	literature	literature	NOUN
easat-11495	16	11	but	but	CCONJ
easat-11495	16	12	also	also	ADV
easat-11495	16	13	offer	offer	VERB
easat-11495	16	14	practical	practical	ADJ
easat-11495	16	15	,	,	PUNCT
easat-11495	16	16	actionable	actionable	ADJ
easat-11495	16	17	insights	insight	NOUN
easat-11495	16	18	for	for	SCONJ
easat-11495	16	19	policymakers	policymaker	NOUN
easat-11495	16	20	to	to	PART
easat-11495	16	21	enhance	enhance	VERB
easat-11495	16	22	the	the	DET
easat-11495	16	23	resilience	resilience	NOUN
easat-11495	16	24	and	and	CCONJ
easat-11495	16	25	effectiveness	effectiveness	NOUN
easat-11495	16	26	of	of	ADP
easat-11495	16	27	pcfs	pcfs	PROPN
easat-11495	16	28	in	in	ADP
easat-11495	16	29	vietnam	vietnam	PROPN
easat-11495	16	30	's	's	PART
easat-11495	16	31	transitional	transitional	ADJ
easat-11495	16	32	economy	economy	NOUN
easat-11495	16	33	.	.	PUNCT
easat-11495	17	1	keywords	keyword	NOUN
easat-11495	17	2	:	:	PUNCT
easat-11495	17	3	financial	financial	ADJ
easat-11495	17	4	compliance	compliance	NOUN
easat-11495	17	5	,	,	PUNCT
easat-11495	17	6	financial	financial	ADJ
easat-11495	17	7	inclusion	inclusion	NOUN
easat-11495	17	8	,	,	PUNCT
easat-11495	17	9	governance	governance	NOUN
easat-11495	17	10	structure	structure	NOUN
easat-11495	17	11	,	,	PUNCT
easat-11495	17	12	information	information	NOUN
easat-11495	17	13	management	management	NOUN
easat-11495	17	14	,	,	PUNCT
easat-11495	17	15	institutional	institutional	ADJ
easat-11495	17	16	sustainability	sustainability	NOUN
easat-11495	17	17	,	,	PUNCT
easat-11495	17	18	people	people	NOUN
easat-11495	17	19	’s	’s	PART
easat-11495	17	20	credit	credit	NOUN
easat-11495	17	21	funds	fund	NOUN
easat-11495	17	22	,	,	PUNCT
easat-11495	17	23	strategic	strategic	ADJ
easat-11495	17	24	planning	planning	NOUN
easat-11495	17	25	.	.	PUNCT
easat-11495	18	1	1	1	X
easat-11495	18	2	.	.	X
easat-11495	18	3	introduction	introduction	NOUN
easat-11495	18	4	people	people	NOUN
easat-11495	18	5	’s	’s	PART
easat-11495	18	6	credit	credit	NOUN
easat-11495	18	7	funds	fund	NOUN
easat-11495	18	8	(	(	PUNCT
easat-11495	18	9	pcfs	pcfs	PROPN
easat-11495	18	10	)	)	PUNCT
easat-11495	18	11	in	in	ADP
easat-11495	18	12	vietnam	vietnam	PROPN
easat-11495	18	13	are	be	AUX
easat-11495	18	14	cooperative	cooperative	ADJ
easat-11495	18	15	financial	financial	ADJ
easat-11495	18	16	institutions	institution	NOUN
easat-11495	18	17	pivotal	pivotal	ADJ
easat-11495	18	18	to	to	ADP
easat-11495	18	19	fostering	foster	VERB
easat-11495	18	20	financial	financial	ADJ
easat-11495	18	21	inclusion	inclusion	NOUN
easat-11495	18	22	and	and	CCONJ
easat-11495	18	23	socio	socio	NOUN
easat-11495	18	24	-	-	PUNCT
easat-11495	18	25	economic	economic	ADJ
easat-11495	18	26	development	development	NOUN
easat-11495	18	27	,	,	PUNCT
easat-11495	18	28	particularly	particularly	ADV
easat-11495	18	29	in	in	ADP
easat-11495	18	30	rural	rural	ADJ
easat-11495	18	31	and	and	CCONJ
easat-11495	18	32	underserved	underserved	ADJ
easat-11495	18	33	regions	region	NOUN
easat-11495	18	34	.	.	PUNCT
easat-11495	19	1	operating	operate	VERB
easat-11495	19	2	under	under	ADP
easat-11495	19	3	principles	principle	NOUN
easat-11495	19	4	of	of	ADP
easat-11495	19	5	mutual	mutual	ADJ
easat-11495	19	6	assistance	assistance	NOUN
easat-11495	19	7	and	and	CCONJ
easat-11495	19	8	democratic	democratic	ADJ
easat-11495	19	9	governance	governance	NOUN
easat-11495	19	10	,	,	PUNCT
easat-11495	19	11	pcfs	pcfs	PROPN
easat-11495	19	12	enable	enable	VERB
easat-11495	19	13	members	member	NOUN
easat-11495	19	14	to	to	PART
easat-11495	19	15	act	act	VERB
easat-11495	19	16	as	as	ADP
easat-11495	19	17	both	both	DET
easat-11495	19	18	users	user	NOUN
easat-11495	19	19	and	and	CCONJ
easat-11495	19	20	co	co	NOUN
easat-11495	19	21	-	-	NOUN
easat-11495	19	22	owners	owner	NOUN
easat-11495	19	23	,	,	PUNCT
easat-11495	19	24	providing	provide	VERB
easat-11495	19	25	affordable	affordable	ADJ
easat-11495	19	26	credit	credit	NOUN
easat-11495	19	27	and	and	CCONJ
easat-11495	19	28	savings	saving	NOUN
easat-11495	19	29	services	service	NOUN
easat-11495	19	30	to	to	PART
easat-11495	19	31	enhance	enhance	VERB
easat-11495	19	32	community	community	NOUN
easat-11495	19	33	welfare	welfare	NOUN
easat-11495	19	34	[	[	X
easat-11495	19	35	1	1	NUM
easat-11495	19	36	,	,	PUNCT
easat-11495	19	37	2	2	NUM
easat-11495	19	38	]	]	PUNCT
easat-11495	19	39	.	.	PUNCT
easat-11495	20	1	as	as	SCONJ
easat-11495	20	2	defined	define	VERB
easat-11495	20	3	by	by	ADP
easat-11495	20	4	vietnam	vietnam	PROPN
easat-11495	20	5	[	[	X
easat-11495	20	6	3	3	NUM
easat-11495	20	7	]	]	PUNCT
easat-11495	20	8	,	,	PUNCT
easat-11495	20	9	pcfs	pcfs	PROPN
easat-11495	20	10	aim	aim	VERB
easat-11495	20	11	to	to	PART
easat-11495	20	12	improve	improve	VERB
easat-11495	20	13	members	member	NOUN
easat-11495	20	14	’	’	PART
easat-11495	20	15	productive	productive	ADJ
easat-11495	20	16	capacity	capacity	NOUN
easat-11495	20	17	and	and	CCONJ
easat-11495	20	18	living	living	NOUN
easat-11495	20	19	standards	standard	NOUN
easat-11495	20	20	through	through	ADP
easat-11495	20	21	collective	collective	ADJ
easat-11495	20	22	financial	financial	ADJ
easat-11495	20	23	mechanisms	mechanism	NOUN
easat-11495	20	24	[	[	X
easat-11495	20	25	2	2	NUM
easat-11495	20	26	]	]	PUNCT
easat-11495	20	27	.	.	PUNCT
easat-11495	21	1	their	their	PRON
easat-11495	21	2	role	role	NOUN
easat-11495	21	3	aligns	align	VERB
easat-11495	21	4	with	with	ADP
easat-11495	21	5	national	national	ADJ
easat-11495	21	6	strategies	strategy	NOUN
easat-11495	21	7	for	for	ADP
easat-11495	21	8	sustainable	sustainable	ADJ
easat-11495	21	9	development	development	NOUN
easat-11495	21	10	,	,	PUNCT
easat-11495	21	11	addressing	address	VERB
easat-11495	21	12	gaps	gap	NOUN
easat-11495	21	13	left	leave	VERB
easat-11495	21	14	by	by	ADP
easat-11495	21	15	commercial	commercial	ADJ
easat-11495	21	16	banks	bank	NOUN
easat-11495	21	17	in	in	ADP
easat-11495	21	18	serving	serve	VERB
easat-11495	21	19	low	low	ADJ
easat-11495	21	20	-	-	PUNCT
easat-11495	21	21	income	income	NOUN
easat-11495	21	22	populations	population	NOUN
easat-11495	21	23	[	[	X
easat-11495	21	24	4	4	NUM
easat-11495	21	25	,	,	PUNCT
easat-11495	21	26	5	5	NUM
easat-11495	21	27	]	]	PUNCT
easat-11495	21	28	.	.	PUNCT
easat-11495	22	1	despite	despite	SCONJ
easat-11495	22	2	their	their	PRON
easat-11495	22	3	significance	significance	NOUN
easat-11495	22	4	,	,	PUNCT
easat-11495	22	5	pcfs	pcfs	NOUN
easat-11495	22	6	face	face	VERB
easat-11495	22	7	mounting	mount	VERB
easat-11495	22	8	challenges	challenge	NOUN
easat-11495	22	9	that	that	PRON
easat-11495	22	10	threaten	threaten	VERB
easat-11495	22	11	their	their	PRON
easat-11495	22	12	long	long	ADJ
easat-11495	22	13	-	-	PUNCT
easat-11495	22	14	term	term	NOUN
easat-11495	22	15	sustainability	sustainability	NOUN
easat-11495	22	16	.	.	PUNCT
easat-11495	23	1	intensifying	intensify	VERB
easat-11495	23	2	competition	competition	NOUN
easat-11495	23	3	from	from	ADP
easat-11495	23	4	commercial	commercial	ADJ
easat-11495	23	5	financial	financial	ADJ
easat-11495	23	6	institutions	institution	NOUN
easat-11495	23	7	,	,	PUNCT
easat-11495	23	8	evolving	evolve	VERB
easat-11495	23	9	regulatory	regulatory	ADJ
easat-11495	23	10	requirements	requirement	NOUN
easat-11495	23	11	,	,	PUNCT
easat-11495	23	12	and	and	CCONJ
easat-11495	23	13	the	the	DET
easat-11495	23	14	imperative	imperative	NOUN
easat-11495	23	15	for	for	ADP
easat-11495	23	16	digital	digital	ADJ
easat-11495	23	17	transformation	transformation	NOUN
easat-11495	23	18	expose	expose	VERB
easat-11495	23	19	operational	operational	ADJ
easat-11495	23	20	vulnerabilities	vulnerability	NOUN
easat-11495	23	21	,	,	PUNCT
easat-11495	23	22	including	include	VERB
easat-11495	23	23	fragmented	fragmented	ADJ
easat-11495	23	24	oversight	oversight	NOUN
easat-11495	23	25	,	,	PUNCT
easat-11495	23	26	limited	limited	ADJ
easat-11495	23	27	technological	technological	ADJ
easat-11495	23	28	adoption	adoption	NOUN
easat-11495	23	29	,	,	PUNCT
easat-11495	23	30	and	and	CCONJ
easat-11495	23	31	inadequate	inadequate	ADJ
easat-11495	23	32	human	human	ADJ
easat-11495	23	33	resource	resource	NOUN
easat-11495	23	34	development	development	NOUN
easat-11495	23	35	[	[	X
easat-11495	23	36	4	4	NUM
easat-11495	23	37	,	,	PUNCT
easat-11495	23	38	5	5	NUM
easat-11495	23	39	]	]	PUNCT
easat-11495	23	40	.	.	PUNCT
easat-11495	24	1	institutional	institutional	ADJ
easat-11495	24	2	sustainability	sustainability	NOUN
easat-11495	24	3	for	for	ADP
easat-11495	24	4	pcfs	pcfs	NOUN
easat-11495	24	5	extends	extend	VERB
easat-11495	24	6	beyond	beyond	ADP
easat-11495	24	7	financial	financial	ADJ
easat-11495	24	8	stability	stability	NOUN
easat-11495	24	9	to	to	PART
easat-11495	24	10	encompass	encompass	VERB
easat-11495	24	11	operational	operational	ADJ
easat-11495	24	12	mailto:tralth@hvnh.edu.vn	mailto:tralth@hvnh.edu.vn	ADJ
easat-11495	24	13	94	94	NUM
easat-11495	24	14	edelweiss	edelweiss	PROPN
easat-11495	24	15	applied	apply	VERB
easat-11495	24	16	science	science	NOUN
easat-11495	24	17	and	and	CCONJ
easat-11495	24	18	technology	technology	NOUN
easat-11495	24	19	issn	issn	PROPN
easat-11495	24	20	:	:	PUNCT
easat-11495	24	21	2576	2576	NUM
easat-11495	24	22	-	-	SYM
easat-11495	24	23	8484	8484	NUM
easat-11495	24	24	vol	vol	NOUN
easat-11495	24	25	.	.	PROPN
easat-11495	25	1	10	10	NUM
easat-11495	25	2	,	,	PUNCT
easat-11495	25	3	no	no	INTJ
easat-11495	25	4	.	.	NOUN
easat-11495	25	5	1	1	NUM
easat-11495	25	6	:	:	SYM
easat-11495	25	7	93	93	NUM
easat-11495	25	8	-	-	SYM
easat-11495	25	9	101	101	NUM
easat-11495	25	10	,	,	PUNCT
easat-11495	25	11	2026	2026	NUM
easat-11495	25	12	doi	doi	NOUN
easat-11495	25	13	:	:	PUNCT
easat-11495	25	14	10.55214/2576	10.55214/2576	NUM
easat-11495	25	15	-	-	NOUN
easat-11495	25	16	8484.v9i12.11483	8484.v9i12.11483	NOUN
easat-11495	26	1	©	©	PROPN
easat-11495	26	2	2026	2026	NUM
easat-11495	26	3	by	by	ADP
easat-11495	26	4	the	the	DET
easat-11495	26	5	authors	author	NOUN
easat-11495	26	6	;	;	PUNCT
easat-11495	26	7	licensee	licensee	PROPN
easat-11495	26	8	learning	learning	PROPN
easat-11495	26	9	gate	gate	PROPN
easat-11495	26	10	resilience	resilience	NOUN
easat-11495	26	11	,	,	PUNCT
easat-11495	26	12	effective	effective	ADJ
easat-11495	26	13	risk	risk	NOUN
easat-11495	26	14	management	management	NOUN
easat-11495	26	15	,	,	PUNCT
easat-11495	26	16	and	and	CCONJ
easat-11495	26	17	alignment	alignment	NOUN
easat-11495	26	18	with	with	ADP
easat-11495	26	19	community	community	NOUN
easat-11495	26	20	needs	need	NOUN
easat-11495	26	21	,	,	PUNCT
easat-11495	26	22	necessitating	necessitate	VERB
easat-11495	26	23	robust	robust	ADJ
easat-11495	26	24	governance	governance	NOUN
easat-11495	26	25	,	,	PUNCT
easat-11495	26	26	transparent	transparent	ADJ
easat-11495	26	27	financial	financial	ADJ
easat-11495	26	28	practices	practice	NOUN
easat-11495	26	29	,	,	PUNCT
easat-11495	26	30	and	and	CCONJ
easat-11495	26	31	modernized	modernized	ADJ
easat-11495	26	32	systems	system	NOUN
easat-11495	26	33	[	[	X
easat-11495	26	34	1	1	NUM
easat-11495	26	35	,	,	PUNCT
easat-11495	26	36	6	6	NUM
easat-11495	26	37	,	,	PUNCT
easat-11495	26	38	7	7	NUM
easat-11495	26	39	]	]	PUNCT
easat-11495	26	40	.	.	PUNCT
easat-11495	27	1	this	this	DET
easat-11495	27	2	study	study	NOUN
easat-11495	27	3	investigates	investigate	VERB
easat-11495	27	4	the	the	DET
easat-11495	27	5	determinants	determinant	NOUN
easat-11495	27	6	of	of	ADP
easat-11495	27	7	pcf	pcf	PROPN
easat-11495	27	8	sustainability	sustainability	NOUN
easat-11495	27	9	in	in	ADP
easat-11495	27	10	vietnam	vietnam	PROPN
easat-11495	27	11	,	,	PUNCT
easat-11495	27	12	focusing	focus	VERB
easat-11495	27	13	on	on	ADP
easat-11495	27	14	governance	governance	NOUN
easat-11495	27	15	structure	structure	NOUN
easat-11495	27	16	,	,	PUNCT
easat-11495	27	17	strategic	strategic	ADJ
easat-11495	27	18	planning	planning	NOUN
easat-11495	27	19	,	,	PUNCT
easat-11495	27	20	financial	financial	ADJ
easat-11495	27	21	compliance	compliance	NOUN
easat-11495	27	22	,	,	PUNCT
easat-11495	27	23	and	and	CCONJ
easat-11495	27	24	information	information	NOUN
easat-11495	27	25	management	management	NOUN
easat-11495	27	26	.	.	PUNCT
easat-11495	28	1	using	use	VERB
easat-11495	28	2	structural	structural	ADJ
easat-11495	28	3	equation	equation	NOUN
easat-11495	28	4	modeling	modeling	NOUN
easat-11495	28	5	(	(	PUNCT
easat-11495	28	6	sem	sem	NOUN
easat-11495	28	7	)	)	PUNCT
easat-11495	28	8	with	with	ADP
easat-11495	28	9	survey	survey	NOUN
easat-11495	28	10	data	datum	NOUN
easat-11495	28	11	from	from	ADP
easat-11495	28	12	202	202	NUM
easat-11495	28	13	pcf	pcf	PROPN
easat-11495	28	14	employees	employee	NOUN
easat-11495	28	15	across	across	ADP
easat-11495	28	16	diverse	diverse	ADJ
easat-11495	28	17	regions	region	NOUN
easat-11495	28	18	(	(	PUNCT
easat-11495	28	19	northern	northern	ADJ
easat-11495	28	20	,	,	PUNCT
easat-11495	28	21	central	central	ADJ
easat-11495	28	22	,	,	PUNCT
easat-11495	28	23	and	and	CCONJ
easat-11495	28	24	southern	southern	ADJ
easat-11495	28	25	vietnam	vietnam	PROPN
easat-11495	28	26	)	)	PUNCT
easat-11495	28	27	,	,	PUNCT
easat-11495	28	28	the	the	DET
easat-11495	28	29	research	research	NOUN
easat-11495	28	30	examines	examine	VERB
easat-11495	28	31	how	how	SCONJ
easat-11495	28	32	these	these	DET
easat-11495	28	33	factors	factor	NOUN
easat-11495	28	34	influence	influence	VERB
easat-11495	28	35	institutional	institutional	ADJ
easat-11495	28	36	sustainability	sustainability	NOUN
easat-11495	28	37	.	.	PUNCT
easat-11495	29	1	the	the	DET
easat-11495	29	2	sample	sample	NOUN
easat-11495	29	3	was	be	AUX
easat-11495	29	4	selected	select	VERB
easat-11495	29	5	using	use	VERB
easat-11495	29	6	stratified	stratified	ADJ
easat-11495	29	7	sampling	sample	VERB
easat-11495	29	8	to	to	PART
easat-11495	29	9	ensure	ensure	VERB
easat-11495	29	10	representation	representation	NOUN
easat-11495	29	11	across	across	ADP
easat-11495	29	12	rural	rural	ADJ
easat-11495	29	13	and	and	CCONJ
easat-11495	29	14	urban	urban	ADJ
easat-11495	29	15	pcfs	pcfs	PROPN
easat-11495	29	16	,	,	PUNCT
easat-11495	29	17	enhancing	enhance	VERB
easat-11495	29	18	the	the	DET
easat-11495	29	19	generalizability	generalizability	NOUN
easat-11495	29	20	of	of	ADP
easat-11495	29	21	findings	finding	NOUN
easat-11495	29	22	within	within	ADP
easat-11495	29	23	the	the	DET
easat-11495	29	24	vietnamese	vietnamese	ADJ
easat-11495	29	25	context	context	NOUN
easat-11495	29	26	.	.	PUNCT
easat-11495	30	1	by	by	ADP
easat-11495	30	2	identifying	identify	VERB
easat-11495	30	3	key	key	ADJ
easat-11495	30	4	drivers	driver	NOUN
easat-11495	30	5	and	and	CCONJ
easat-11495	30	6	offering	offer	VERB
easat-11495	30	7	evidence	evidence	NOUN
easat-11495	30	8	-	-	PUNCT
easat-11495	30	9	based	base	VERB
easat-11495	30	10	recommendations	recommendation	NOUN
easat-11495	30	11	,	,	PUNCT
easat-11495	30	12	this	this	DET
easat-11495	30	13	study	study	NOUN
easat-11495	30	14	contributes	contribute	VERB
easat-11495	30	15	to	to	ADP
easat-11495	30	16	the	the	DET
easat-11495	30	17	literature	literature	NOUN
easat-11495	30	18	on	on	ADP
easat-11495	30	19	cooperative	cooperative	ADJ
easat-11495	30	20	finance	finance	NOUN
easat-11495	30	21	in	in	ADP
easat-11495	30	22	transitional	transitional	ADJ
easat-11495	30	23	economies	economy	NOUN
easat-11495	30	24	and	and	CCONJ
easat-11495	30	25	provides	provide	VERB
easat-11495	30	26	actionable	actionable	ADJ
easat-11495	30	27	insights	insight	NOUN
easat-11495	30	28	for	for	ADP
easat-11495	30	29	policymakers	policymaker	NOUN
easat-11495	30	30	and	and	CCONJ
easat-11495	30	31	practitioners	practitioner	NOUN
easat-11495	30	32	to	to	PART
easat-11495	30	33	strengthen	strengthen	VERB
easat-11495	30	34	pcfs	pcfs	PROPN
easat-11495	30	35	’	'	PUNCT
easat-11495	30	36	resilience	resilience	NOUN
easat-11495	30	37	and	and	CCONJ
easat-11495	30	38	alignment	alignment	NOUN
easat-11495	30	39	with	with	ADP
easat-11495	30	40	sustainable	sustainable	ADJ
easat-11495	30	41	development	development	NOUN
easat-11495	30	42	goals	goal	NOUN
easat-11495	30	43	[	[	X
easat-11495	30	44	8	8	NUM
easat-11495	30	45	,	,	PUNCT
easat-11495	30	46	9	9	NUM
easat-11495	30	47	]	]	PUNCT
easat-11495	30	48	.	.	PUNCT
easat-11495	31	1	the	the	DET
easat-11495	31	2	findings	findings	PROPN
easat-11495	31	3	bridge	bridge	VERB
easat-11495	31	4	theoretical	theoretical	ADJ
easat-11495	31	5	frameworks	framework	NOUN
easat-11495	31	6	and	and	CCONJ
easat-11495	31	7	practical	practical	ADJ
easat-11495	31	8	strategies	strategy	NOUN
easat-11495	31	9	,	,	PUNCT
easat-11495	31	10	addressing	address	VERB
easat-11495	31	11	critical	critical	ADJ
easat-11495	31	12	gaps	gap	NOUN
easat-11495	31	13	in	in	ADP
easat-11495	31	14	understanding	understand	VERB
easat-11495	31	15	pcf	pcf	PROPN
easat-11495	31	16	sustainability	sustainability	NOUN
easat-11495	31	17	amidst	amidst	ADP
easat-11495	31	18	modern	modern	ADJ
easat-11495	31	19	financial	financial	ADJ
easat-11495	31	20	challenges	challenge	NOUN
easat-11495	31	21	.	.	PUNCT
easat-11495	32	1	2	2	X
easat-11495	32	2	.	.	X
easat-11495	32	3	literature	literature	NOUN
easat-11495	32	4	review	review	VERB
easat-11495	32	5	2.1	2.1	NUM
easat-11495	32	6	.	.	PUNCT
easat-11495	33	1	people	people	NOUN
easat-11495	33	2	’s	’s	PART
easat-11495	33	3	credit	credit	NOUN
easat-11495	33	4	funds	fund	NOUN
easat-11495	33	5	:	:	PUNCT
easat-11495	33	6	definition	definition	NOUN
easat-11495	33	7	and	and	CCONJ
easat-11495	33	8	characteristics	characteristic	NOUN
easat-11495	33	9	people	people	NOUN
easat-11495	33	10	’s	’s	PART
easat-11495	33	11	credit	credit	NOUN
easat-11495	33	12	funds	fund	NOUN
easat-11495	33	13	(	(	PUNCT
easat-11495	33	14	pcfs	pcfs	PROPN
easat-11495	33	15	)	)	PUNCT
easat-11495	33	16	in	in	ADP
easat-11495	33	17	vietnam	vietnam	PROPN
easat-11495	33	18	are	be	AUX
easat-11495	33	19	cooperative	cooperative	ADJ
easat-11495	33	20	financial	financial	ADJ
easat-11495	33	21	institutions	institution	NOUN
easat-11495	33	22	rooted	root	VERB
easat-11495	33	23	in	in	ADP
easat-11495	33	24	principles	principle	NOUN
easat-11495	33	25	of	of	ADP
easat-11495	33	26	mutual	mutual	ADJ
easat-11495	33	27	assistance	assistance	NOUN
easat-11495	33	28	,	,	PUNCT
easat-11495	33	29	democratic	democratic	ADJ
easat-11495	33	30	governance	governance	NOUN
easat-11495	33	31	,	,	PUNCT
easat-11495	33	32	and	and	CCONJ
easat-11495	33	33	community	community	NOUN
easat-11495	33	34	development	development	NOUN
easat-11495	33	35	.	.	PUNCT
easat-11495	34	1	as	as	SCONJ
easat-11495	34	2	defined	define	VERB
easat-11495	34	3	by	by	ADP
easat-11495	34	4	vietnam	vietnam	PROPN
easat-11495	34	5	[	[	X
easat-11495	34	6	3	3	NUM
easat-11495	34	7	]	]	PUNCT
easat-11495	34	8	,	,	PUNCT
easat-11495	34	9	pcfs	pcfs	PROPN
easat-11495	34	10	are	be	AUX
easat-11495	34	11	member	member	NOUN
easat-11495	34	12	-	-	PUNCT
easat-11495	34	13	owned	own	VERB
easat-11495	34	14	entities	entity	NOUN
easat-11495	34	15	established	establish	VERB
easat-11495	34	16	to	to	PART
easat-11495	34	17	enhance	enhance	VERB
easat-11495	34	18	productive	productive	ADJ
easat-11495	34	19	capacity	capacity	NOUN
easat-11495	34	20	and	and	CCONJ
easat-11495	34	21	welfare	welfare	NOUN
easat-11495	34	22	through	through	ADP
easat-11495	34	23	collective	collective	ADJ
easat-11495	34	24	financial	financial	ADJ
easat-11495	34	25	services	service	NOUN
easat-11495	34	26	[	[	X
easat-11495	34	27	2	2	NUM
easat-11495	34	28	]	]	PUNCT
easat-11495	34	29	.	.	PUNCT
easat-11495	35	1	members	member	NOUN
easat-11495	35	2	act	act	VERB
easat-11495	35	3	as	as	ADP
easat-11495	35	4	both	both	DET
easat-11495	35	5	users	user	NOUN
easat-11495	35	6	and	and	CCONJ
easat-11495	35	7	co	co	NOUN
easat-11495	35	8	-	-	NOUN
easat-11495	35	9	owners	owner	NOUN
easat-11495	35	10	,	,	PUNCT
easat-11495	35	11	participating	participate	VERB
easat-11495	35	12	in	in	ADP
easat-11495	35	13	decisionmaking	decisionmake	VERB
easat-11495	35	14	via	via	ADP
easat-11495	35	15	a	a	DET
easat-11495	35	16	“	"	PUNCT
easat-11495	35	17	one	one	NUM
easat-11495	35	18	person	person	NOUN
easat-11495	35	19	,	,	PUNCT
easat-11495	35	20	one	one	NUM
easat-11495	35	21	vote	vote	NOUN
easat-11495	35	22	”	"	PUNCT
easat-11495	35	23	mechanism	mechanism	NOUN
easat-11495	35	24	,	,	PUNCT
easat-11495	35	25	ensuring	ensure	VERB
easat-11495	35	26	equitable	equitable	ADJ
easat-11495	35	27	governance	governance	NOUN
easat-11495	35	28	regardless	regardless	ADV
easat-11495	35	29	of	of	ADP
easat-11495	35	30	capital	capital	NOUN
easat-11495	35	31	contributions	contribution	NOUN
easat-11495	35	32	[	[	X
easat-11495	35	33	1	1	NUM
easat-11495	35	34	,	,	PUNCT
easat-11495	35	35	4	4	NUM
easat-11495	35	36	]	]	PUNCT
easat-11495	35	37	.	.	PUNCT
easat-11495	36	1	this	this	DET
easat-11495	36	2	cooperative	cooperative	ADJ
easat-11495	36	3	model	model	NOUN
easat-11495	36	4	distinguishes	distinguish	VERB
easat-11495	36	5	pcfs	pcfs	PROPN
easat-11495	36	6	from	from	ADP
easat-11495	36	7	commercial	commercial	ADJ
easat-11495	36	8	banks	bank	NOUN
easat-11495	36	9	,	,	PUNCT
easat-11495	36	10	as	as	SCONJ
easat-11495	36	11	their	their	PRON
easat-11495	36	12	capital	capital	NOUN
easat-11495	36	13	is	be	AUX
easat-11495	36	14	derived	derive	VERB
easat-11495	36	15	from	from	ADP
easat-11495	36	16	member	member	NOUN
easat-11495	36	17	contributions	contribution	NOUN
easat-11495	36	18	rather	rather	ADV
easat-11495	36	19	than	than	ADP
easat-11495	36	20	external	external	ADJ
easat-11495	36	21	shareholders	shareholder	NOUN
easat-11495	36	22	,	,	PUNCT
easat-11495	36	23	prioritizing	prioritize	VERB
easat-11495	36	24	social	social	ADJ
easat-11495	36	25	impact	impact	NOUN
easat-11495	36	26	over	over	ADP
easat-11495	36	27	profit	profit	NOUN
easat-11495	36	28	maximization	maximization	NOUN
easat-11495	37	1	[	[	X
easat-11495	37	2	5	5	NUM
easat-11495	37	3	]	]	PUNCT
easat-11495	37	4	.	.	PUNCT
easat-11495	38	1	pcfs	pcfs	PROPN
easat-11495	38	2	exhibit	exhibit	VERB
easat-11495	38	3	several	several	ADJ
easat-11495	38	4	defining	define	VERB
easat-11495	38	5	characteristics	characteristic	NOUN
easat-11495	38	6	.	.	PUNCT
easat-11495	39	1	legally	legally	ADV
easat-11495	39	2	,	,	PUNCT
easat-11495	39	3	they	they	PRON
easat-11495	39	4	operate	operate	VERB
easat-11495	39	5	as	as	ADP
easat-11495	39	6	independent	independent	ADJ
easat-11495	39	7	entities	entity	NOUN
easat-11495	39	8	under	under	ADP
easat-11495	39	9	the	the	DET
easat-11495	39	10	supervision	supervision	NOUN
easat-11495	39	11	of	of	ADP
easat-11495	39	12	the	the	DET
easat-11495	39	13	state	state	NOUN
easat-11495	39	14	bank	bank	PROPN
easat-11495	39	15	of	of	ADP
easat-11495	39	16	vietnam	vietnam	PROPN
easat-11495	39	17	(	(	PUNCT
easat-11495	39	18	sbv	sbv	PROPN
easat-11495	39	19	)	)	PUNCT
easat-11495	39	20	,	,	PUNCT
easat-11495	39	21	mobilizing	mobilize	VERB
easat-11495	39	22	deposits	deposit	NOUN
easat-11495	39	23	and	and	CCONJ
easat-11495	39	24	extending	extend	VERB
easat-11495	39	25	credit	credit	NOUN
easat-11495	39	26	within	within	ADP
easat-11495	39	27	regulatory	regulatory	ADJ
easat-11495	39	28	frameworks	framework	NOUN
easat-11495	39	29	[	[	X
easat-11495	39	30	2	2	NUM
easat-11495	39	31	]	]	PUNCT
easat-11495	39	32	.	.	PUNCT
easat-11495	40	1	their	their	PRON
easat-11495	40	2	voluntary	voluntary	ADJ
easat-11495	40	3	formation	formation	NOUN
easat-11495	40	4	reflects	reflect	VERB
easat-11495	40	5	community	community	NOUN
easat-11495	40	6	self	self	NOUN
easat-11495	40	7	-	-	PUNCT
easat-11495	40	8	reliance	reliance	NOUN
easat-11495	40	9	,	,	PUNCT
easat-11495	40	10	fostering	foster	VERB
easat-11495	40	11	trust	trust	NOUN
easat-11495	40	12	and	and	CCONJ
easat-11495	40	13	autonomy	autonomy	NOUN
easat-11495	40	14	[	[	X
easat-11495	40	15	4	4	NUM
easat-11495	40	16	]	]	PUNCT
easat-11495	40	17	.	.	PUNCT
easat-11495	41	1	by	by	ADP
easat-11495	41	2	focusing	focus	VERB
easat-11495	41	3	on	on	ADP
easat-11495	41	4	underserved	underserved	ADJ
easat-11495	41	5	populations	population	NOUN
easat-11495	41	6	,	,	PUNCT
easat-11495	41	7	particularly	particularly	ADV
easat-11495	41	8	in	in	ADP
easat-11495	41	9	rural	rural	ADJ
easat-11495	41	10	areas	area	NOUN
easat-11495	41	11	,	,	PUNCT
easat-11495	41	12	pcfs	pcfs	PROPN
easat-11495	41	13	provide	provide	VERB
easat-11495	41	14	affordable	affordable	ADJ
easat-11495	41	15	credit	credit	NOUN
easat-11495	41	16	and	and	CCONJ
easat-11495	41	17	savings	saving	NOUN
easat-11495	41	18	services	service	NOUN
easat-11495	41	19	,	,	PUNCT
easat-11495	41	20	contributing	contribute	VERB
easat-11495	41	21	to	to	ADP
easat-11495	41	22	financial	financial	ADJ
easat-11495	41	23	inclusion	inclusion	NOUN
easat-11495	41	24	and	and	CCONJ
easat-11495	41	25	poverty	poverty	NOUN
easat-11495	41	26	reduction	reduction	NOUN
easat-11495	41	27	[	[	X
easat-11495	41	28	5	5	NUM
easat-11495	41	29	]	]	PUNCT
easat-11495	41	30	.	.	PUNCT
easat-11495	42	1	however	however	ADV
easat-11495	42	2	,	,	PUNCT
easat-11495	42	3	challenges	challenge	NOUN
easat-11495	42	4	such	such	ADJ
easat-11495	42	5	as	as	ADP
easat-11495	42	6	limited	limited	ADJ
easat-11495	42	7	resources	resource	NOUN
easat-11495	42	8	,	,	PUNCT
easat-11495	42	9	weak	weak	ADJ
easat-11495	42	10	internal	internal	ADJ
easat-11495	42	11	controls	control	NOUN
easat-11495	42	12	,	,	PUNCT
easat-11495	42	13	and	and	CCONJ
easat-11495	42	14	slow	slow	ADJ
easat-11495	42	15	technological	technological	ADJ
easat-11495	42	16	adoption	adoption	NOUN
easat-11495	42	17	constrain	constrain	VERB
easat-11495	42	18	their	their	PRON
easat-11495	42	19	competitiveness	competitiveness	NOUN
easat-11495	42	20	and	and	CCONJ
easat-11495	42	21	operational	operational	ADJ
easat-11495	42	22	efficiency	efficiency	NOUN
easat-11495	42	23	[	[	X
easat-11495	42	24	1	1	NUM
easat-11495	42	25	,	,	PUNCT
easat-11495	42	26	4	4	NUM
easat-11495	42	27	]	]	PUNCT
easat-11495	42	28	.	.	PUNCT
easat-11495	43	1	2.2	2.2	NUM
easat-11495	43	2	.	.	PUNCT
easat-11495	43	3	activities	activity	NOUN
easat-11495	43	4	and	and	CCONJ
easat-11495	43	5	role	role	NOUN
easat-11495	43	6	in	in	ADP
easat-11495	43	7	sustainable	sustainable	ADJ
easat-11495	43	8	development	development	NOUN
easat-11495	43	9	pcfs	pcfs	PROPN
easat-11495	43	10	engage	engage	VERB
easat-11495	43	11	in	in	ADP
easat-11495	43	12	diverse	diverse	ADJ
easat-11495	43	13	activities	activity	NOUN
easat-11495	43	14	to	to	PART
easat-11495	43	15	support	support	VERB
easat-11495	43	16	their	their	PRON
easat-11495	43	17	members	member	NOUN
easat-11495	43	18	and	and	CCONJ
easat-11495	43	19	communities	community	NOUN
easat-11495	43	20	.	.	PUNCT
easat-11495	44	1	they	they	PRON
easat-11495	44	2	mobilize	mobilize	VERB
easat-11495	44	3	capital	capital	NOUN
easat-11495	44	4	through	through	ADP
easat-11495	44	5	member	member	NOUN
easat-11495	44	6	deposits	deposit	NOUN
easat-11495	44	7	,	,	PUNCT
easat-11495	44	8	borrowings	borrowing	NOUN
easat-11495	44	9	from	from	ADP
easat-11495	44	10	the	the	DET
easat-11495	44	11	sbv	sbv	NOUN
easat-11495	44	12	,	,	PUNCT
easat-11495	44	13	and	and	CCONJ
easat-11495	44	14	syndicated	syndicate	VERB
easat-11495	44	15	loans	loan	NOUN
easat-11495	44	16	with	with	ADP
easat-11495	44	17	the	the	DET
easat-11495	44	18	cooperative	cooperative	ADJ
easat-11495	44	19	bank	bank	PROPN
easat-11495	44	20	of	of	ADP
easat-11495	44	21	vietnam	vietnam	PROPN
easat-11495	44	22	,	,	PUNCT
easat-11495	44	23	ensuring	ensure	VERB
easat-11495	44	24	liquidity	liquidity	NOUN
easat-11495	44	25	and	and	CCONJ
easat-11495	44	26	operational	operational	ADJ
easat-11495	44	27	stability	stability	NOUN
easat-11495	44	28	[	[	X
easat-11495	44	29	2	2	NUM
easat-11495	44	30	]	]	PUNCT
easat-11495	44	31	.	.	PUNCT
easat-11495	45	1	lending	lend	VERB
easat-11495	45	2	primarily	primarily	ADV
easat-11495	45	3	targets	target	VERB
easat-11495	45	4	members	member	NOUN
easat-11495	45	5	,	,	PUNCT
easat-11495	45	6	with	with	ADP
easat-11495	45	7	provisions	provision	NOUN
easat-11495	45	8	for	for	ADP
easat-11495	45	9	non	non	NOUN
easat-11495	45	10	-	-	NOUN
easat-11495	45	11	members	member	NOUN
easat-11495	45	12	such	such	ADJ
easat-11495	45	13	as	as	ADP
easat-11495	45	14	low	low	ADJ
easat-11495	45	15	-	-	PUNCT
easat-11495	45	16	income	income	NOUN
easat-11495	45	17	households	household	NOUN
easat-11495	45	18	,	,	PUNCT
easat-11495	45	19	subject	subject	ADJ
easat-11495	45	20	to	to	ADP
easat-11495	45	21	prudential	prudential	ADJ
easat-11495	45	22	limits	limit	NOUN
easat-11495	45	23	and	and	CCONJ
easat-11495	45	24	transparent	transparent	ADJ
easat-11495	45	25	reporting	reporting	NOUN
easat-11495	45	26	to	to	ADP
easat-11495	45	27	the	the	DET
easat-11495	45	28	sbv	sbv	NOUN
easat-11495	45	29	[	[	X
easat-11495	45	30	4	4	NUM
easat-11495	45	31	]	]	PUNCT
easat-11495	45	32	.	.	PUNCT
easat-11495	46	1	additional	additional	ADJ
easat-11495	46	2	services	service	NOUN
easat-11495	46	3	,	,	PUNCT
easat-11495	46	4	such	such	ADJ
easat-11495	46	5	as	as	ADP
easat-11495	46	6	payment	payment	NOUN
easat-11495	46	7	accounts	account	NOUN
easat-11495	46	8	,	,	PUNCT
easat-11495	46	9	financial	financial	ADJ
easat-11495	46	10	consultancy	consultancy	NOUN
easat-11495	46	11	,	,	PUNCT
easat-11495	46	12	and	and	CCONJ
easat-11495	46	13	insurance	insurance	NOUN
easat-11495	46	14	agency	agency	NOUN
easat-11495	46	15	roles	role	NOUN
easat-11495	46	16	,	,	PUNCT
easat-11495	46	17	enhance	enhance	VERB
easat-11495	46	18	their	their	PRON
easat-11495	46	19	contribution	contribution	NOUN
easat-11495	46	20	to	to	ADP
easat-11495	46	21	financial	financial	ADJ
easat-11495	46	22	inclusion	inclusion	NOUN
easat-11495	46	23	[	[	X
easat-11495	46	24	5	5	NUM
easat-11495	46	25	]	]	PUNCT
easat-11495	46	26	.	.	PUNCT
easat-11495	47	1	these	these	DET
easat-11495	47	2	activities	activity	NOUN
easat-11495	47	3	align	align	VERB
easat-11495	47	4	with	with	ADP
easat-11495	47	5	pcfs	pcfs	PROPN
easat-11495	47	6	’	'	PUNCT
easat-11495	47	7	mission	mission	NOUN
easat-11495	47	8	to	to	PART
easat-11495	47	9	support	support	VERB
easat-11495	47	10	local	local	ADJ
easat-11495	47	11	economies	economy	NOUN
easat-11495	47	12	and	and	CCONJ
easat-11495	47	13	reduce	reduce	VERB
easat-11495	47	14	socio	socio	NOUN
easat-11495	47	15	-	-	PUNCT
easat-11495	47	16	economic	economic	ADJ
easat-11495	47	17	disparities	disparity	NOUN
easat-11495	47	18	.	.	PUNCT
easat-11495	48	1	sustainable	sustainable	ADJ
easat-11495	48	2	development	development	NOUN
easat-11495	48	3	,	,	PUNCT
easat-11495	48	4	as	as	SCONJ
easat-11495	48	5	conceptualized	conceptualize	VERB
easat-11495	48	6	by	by	ADP
easat-11495	48	7	brundtland	brundtland	PROPN
easat-11495	49	1	[	[	X
easat-11495	49	2	10	10	NUM
easat-11495	49	3	]	]	PUNCT
easat-11495	49	4	,	,	PUNCT
easat-11495	49	5	emphasizes	emphasize	VERB
easat-11495	49	6	meeting	meet	VERB
easat-11495	49	7	present	present	ADJ
easat-11495	49	8	needs	need	NOUN
easat-11495	49	9	without	without	ADP
easat-11495	49	10	compromising	compromise	VERB
easat-11495	49	11	future	future	ADJ
easat-11495	49	12	generations	generation	NOUN
easat-11495	49	13	[	[	X
easat-11495	49	14	6	6	NUM
easat-11495	49	15	]	]	PUNCT
easat-11495	49	16	.	.	PUNCT
easat-11495	50	1	for	for	ADP
easat-11495	50	2	pcfs	pcfs	PROPN
easat-11495	50	3	,	,	PUNCT
easat-11495	50	4	sustainability	sustainability	NOUN
easat-11495	50	5	entails	entail	VERB
easat-11495	50	6	balancing	balance	VERB
easat-11495	50	7	financial	financial	ADJ
easat-11495	50	8	stability	stability	NOUN
easat-11495	50	9	with	with	ADP
easat-11495	50	10	social	social	ADJ
easat-11495	50	11	impact	impact	NOUN
easat-11495	50	12	,	,	PUNCT
easat-11495	50	13	requiring	require	VERB
easat-11495	50	14	profitability	profitability	NOUN
easat-11495	50	15	,	,	PUNCT
easat-11495	50	16	risk	risk	NOUN
easat-11495	50	17	resilience	resilience	NOUN
easat-11495	50	18	,	,	PUNCT
easat-11495	50	19	and	and	CCONJ
easat-11495	50	20	reliable	reliable	ADJ
easat-11495	50	21	service	service	NOUN
easat-11495	50	22	delivery	delivery	NOUN
easat-11495	51	1	[	[	X
easat-11495	51	2	7	7	NUM
easat-11495	51	3	]	]	PUNCT
easat-11495	51	4	.	.	PUNCT
easat-11495	52	1	key	key	ADJ
easat-11495	52	2	indicators	indicator	NOUN
easat-11495	52	3	include	include	VERB
easat-11495	52	4	return	return	NOUN
easat-11495	52	5	on	on	ADP
easat-11495	52	6	assets	asset	NOUN
easat-11495	52	7	(	(	PUNCT
easat-11495	52	8	roa	roa	NOUN
easat-11495	52	9	)	)	PUNCT
easat-11495	52	10	,	,	PUNCT
easat-11495	52	11	return	return	VERB
easat-11495	52	12	on	on	ADP
easat-11495	52	13	equity	equity	NOUN
easat-11495	52	14	(	(	PUNCT
easat-11495	52	15	roe	roe	PROPN
easat-11495	52	16	)	)	PUNCT
easat-11495	52	17	,	,	PUNCT
easat-11495	52	18	and	and	CCONJ
easat-11495	52	19	institutional	institutional	ADJ
easat-11495	52	20	self	self	NOUN
easat-11495	52	21	-	-	PUNCT
easat-11495	52	22	sufficiency	sufficiency	NOUN
easat-11495	52	23	(	(	PUNCT
easat-11495	52	24	iss	iss	PROPN
easat-11495	52	25	)	)	PUNCT
easat-11495	52	26	,	,	PUNCT
easat-11495	52	27	reflecting	reflect	VERB
easat-11495	52	28	financial	financial	ADJ
easat-11495	52	29	health	health	NOUN
easat-11495	52	30	and	and	CCONJ
easat-11495	52	31	operational	operational	ADJ
easat-11495	52	32	autonomy	autonomy	NOUN
easat-11495	52	33	[	[	X
easat-11495	52	34	2	2	NUM
easat-11495	52	35	,	,	PUNCT
easat-11495	52	36	8	8	NUM
easat-11495	52	37	]	]	PUNCT
easat-11495	52	38	.	.	PUNCT
easat-11495	53	1	pcfs	pcfs	PROPN
easat-11495	53	2	contribute	contribute	VERB
easat-11495	53	3	to	to	ADP
easat-11495	53	4	sustainable	sustainable	ADJ
easat-11495	53	5	development	development	NOUN
easat-11495	53	6	by	by	ADP
easat-11495	53	7	providing	provide	VERB
easat-11495	53	8	accessible	accessible	ADJ
easat-11495	53	9	financial	financial	ADJ
easat-11495	53	10	services	service	NOUN
easat-11495	53	11	to	to	ADP
easat-11495	53	12	smallholder	smallholder	NOUN
easat-11495	53	13	farmers	farmer	NOUN
easat-11495	53	14	and	and	CCONJ
easat-11495	53	15	micro	micro	NOUN
easat-11495	53	16	-	-	NOUN
easat-11495	53	17	entrepreneurs	entrepreneur	NOUN
easat-11495	53	18	,	,	PUNCT
easat-11495	53	19	fostering	foster	VERB
easat-11495	53	20	job	job	NOUN
easat-11495	53	21	creation	creation	NOUN
easat-11495	53	22	and	and	CCONJ
easat-11495	53	23	community	community	NOUN
easat-11495	53	24	welfare	welfare	NOUN
easat-11495	53	25	[	[	X
easat-11495	53	26	4	4	NUM
easat-11495	53	27	,	,	PUNCT
easat-11495	53	28	5	5	NUM
easat-11495	53	29	]	]	PUNCT
easat-11495	53	30	.	.	PUNCT
easat-11495	54	1	however	however	ADV
easat-11495	54	2	,	,	PUNCT
easat-11495	54	3	their	their	PRON
easat-11495	54	4	sustainability	sustainability	NOUN
easat-11495	54	5	is	be	AUX
easat-11495	54	6	influenced	influence	VERB
easat-11495	54	7	by	by	ADP
easat-11495	54	8	external	external	ADJ
easat-11495	54	9	factors	factor	NOUN
easat-11495	54	10	(	(	PUNCT
easat-11495	54	11	e.g.	e.g.	ADV
easat-11495	54	12	,	,	PUNCT
easat-11495	54	13	regulatory	regulatory	ADJ
easat-11495	54	14	frameworks	framework	NOUN
easat-11495	54	15	,	,	PUNCT
easat-11495	54	16	technological	technological	ADJ
easat-11495	54	17	infrastructure	infrastructure	NOUN
easat-11495	54	18	)	)	PUNCT
easat-11495	54	19	and	and	CCONJ
easat-11495	54	20	internal	internal	ADJ
easat-11495	54	21	factors	factor	NOUN
easat-11495	54	22	(	(	PUNCT
easat-11495	54	23	e.g.	e.g.	ADV
easat-11495	54	24	,	,	PUNCT
easat-11495	54	25	governance	governance	NOUN
easat-11495	54	26	,	,	PUNCT
easat-11495	54	27	financial	financial	ADJ
easat-11495	54	28	management	management	NOUN
easat-11495	54	29	)	)	PUNCT
easat-11495	55	1	[	[	X
easat-11495	55	2	8	8	NUM
easat-11495	55	3	,	,	PUNCT
easat-11495	55	4	9	9	NUM
easat-11495	55	5	,	,	PUNCT
easat-11495	55	6	11	11	NUM
easat-11495	55	7	-	-	SYM
easat-11495	55	8	14	14	NUM
easat-11495	55	9	]	]	PUNCT
easat-11495	55	10	.	.	PUNCT
easat-11495	56	1	95	95	NUM
easat-11495	56	2	edelweiss	edelweiss	PROPN
easat-11495	56	3	applied	apply	VERB
easat-11495	56	4	science	science	NOUN
easat-11495	56	5	and	and	CCONJ
easat-11495	56	6	technology	technology	NOUN
easat-11495	56	7	issn	issn	PROPN
easat-11495	56	8	:	:	PUNCT
easat-11495	56	9	2576	2576	NUM
easat-11495	56	10	-	-	SYM
easat-11495	56	11	8484	8484	NUM
easat-11495	56	12	vol	vol	NOUN
easat-11495	56	13	.	.	PROPN
easat-11495	57	1	10	10	NUM
easat-11495	57	2	,	,	PUNCT
easat-11495	57	3	no	no	INTJ
easat-11495	57	4	.	.	NOUN
easat-11495	57	5	1	1	NUM
easat-11495	57	6	:	:	SYM
easat-11495	57	7	93	93	NUM
easat-11495	57	8	-	-	SYM
easat-11495	57	9	101	101	NUM
easat-11495	57	10	,	,	PUNCT
easat-11495	57	11	2026	2026	NUM
easat-11495	57	12	doi	doi	NOUN
easat-11495	57	13	:	:	PUNCT
easat-11495	57	14	10.55214/2576	10.55214/2576	NUM
easat-11495	57	15	-	-	NOUN
easat-11495	57	16	8484.v9i12.11483	8484.v9i12.11483	NOUN
easat-11495	58	1	©	©	PROPN
easat-11495	58	2	2026	2026	NUM
easat-11495	58	3	by	by	ADP
easat-11495	58	4	the	the	DET
easat-11495	58	5	authors	author	NOUN
easat-11495	58	6	;	;	PUNCT
easat-11495	58	7	licensee	licensee	PROPN
easat-11495	58	8	learning	learning	NOUN
easat-11495	58	9	gate	gate	NOUN
easat-11495	58	10	2.3	2.3	NUM
easat-11495	58	11	.	.	PUNCT
easat-11495	59	1	determinants	determinant	NOUN
easat-11495	59	2	of	of	ADP
easat-11495	59	3	pcf	pcf	PROPN
easat-11495	59	4	sustainability	sustainability	NOUN
easat-11495	59	5	empirical	empirical	ADJ
easat-11495	59	6	studies	study	NOUN
easat-11495	59	7	identify	identify	VERB
easat-11495	59	8	governance	governance	NOUN
easat-11495	59	9	structure	structure	NOUN
easat-11495	59	10	,	,	PUNCT
easat-11495	59	11	strategic	strategic	ADJ
easat-11495	59	12	planning	planning	NOUN
easat-11495	59	13	,	,	PUNCT
easat-11495	59	14	financial	financial	ADJ
easat-11495	59	15	compliance	compliance	NOUN
easat-11495	59	16	,	,	PUNCT
easat-11495	59	17	and	and	CCONJ
easat-11495	59	18	information	information	NOUN
easat-11495	59	19	management	management	NOUN
easat-11495	59	20	as	as	ADP
easat-11495	59	21	critical	critical	ADJ
easat-11495	59	22	drivers	driver	NOUN
easat-11495	59	23	of	of	ADP
easat-11495	59	24	sustainability	sustainability	NOUN
easat-11495	59	25	in	in	ADP
easat-11495	59	26	cooperative	cooperative	ADJ
easat-11495	59	27	financial	financial	ADJ
easat-11495	59	28	institutions	institution	NOUN
easat-11495	59	29	.	.	PUNCT
easat-11495	60	1	effective	effective	ADJ
easat-11495	60	2	governance	governance	NOUN
easat-11495	60	3	enhances	enhance	VERB
easat-11495	60	4	operational	operational	ADJ
easat-11495	60	5	efficiency	efficiency	NOUN
easat-11495	60	6	and	and	CCONJ
easat-11495	60	7	risk	risk	NOUN
easat-11495	60	8	management	management	NOUN
easat-11495	60	9	,	,	PUNCT
easat-11495	60	10	enabling	enable	VERB
easat-11495	60	11	pcfs	pcfs	NOUN
easat-11495	60	12	to	to	PART
easat-11495	60	13	navigate	navigate	VERB
easat-11495	60	14	economic	economic	ADJ
easat-11495	60	15	challenges	challenge	NOUN
easat-11495	60	16	and	and	CCONJ
easat-11495	60	17	attract	attract	VERB
easat-11495	60	18	investment	investment	NOUN
easat-11495	60	19	[	[	X
easat-11495	60	20	15	15	NUM
easat-11495	60	21	,	,	PUNCT
easat-11495	60	22	16	16	NUM
easat-11495	60	23	]	]	PUNCT
easat-11495	60	24	.	.	PUNCT
easat-11495	61	1	vietnam	vietnam	PROPN
easat-11495	61	2	’s	’s	PART
easat-11495	61	3	law	law	NOUN
easat-11495	61	4	on	on	ADP
easat-11495	61	5	credit	credit	NOUN
easat-11495	61	6	institutions	institution	NOUN
easat-11495	61	7	provides	provide	VERB
easat-11495	61	8	a	a	DET
easat-11495	61	9	legal	legal	ADJ
easat-11495	61	10	foundation	foundation	NOUN
easat-11495	61	11	for	for	ADP
easat-11495	61	12	pcf	pcf	PROPN
easat-11495	61	13	governance	governance	NOUN
easat-11495	61	14	,	,	PUNCT
easat-11495	61	15	but	but	CCONJ
easat-11495	61	16	fragmented	fragmented	ADJ
easat-11495	61	17	oversight	oversight	NOUN
easat-11495	61	18	and	and	CCONJ
easat-11495	61	19	limited	limited	ADJ
easat-11495	61	20	board	board	NOUN
easat-11495	61	21	independence	independence	NOUN
easat-11495	61	22	necessitate	necessitate	ADJ
easat-11495	61	23	further	further	ADJ
easat-11495	61	24	reforms	reform	NOUN
easat-11495	61	25	[	[	X
easat-11495	61	26	2	2	NUM
easat-11495	61	27	,	,	PUNCT
easat-11495	61	28	17	17	NUM
easat-11495	61	29	]	]	PUNCT
easat-11495	61	30	.	.	PUNCT
easat-11495	62	1	strategic	strategic	ADJ
easat-11495	62	2	planning	planning	NOUN
easat-11495	62	3	is	be	AUX
easat-11495	62	4	vital	vital	ADJ
easat-11495	62	5	for	for	ADP
easat-11495	62	6	setting	set	VERB
easat-11495	62	7	long	long	ADJ
easat-11495	62	8	-	-	PUNCT
easat-11495	62	9	term	term	NOUN
easat-11495	62	10	objectives	objective	NOUN
easat-11495	62	11	and	and	CCONJ
easat-11495	62	12	allocating	allocate	VERB
easat-11495	62	13	resources	resource	NOUN
easat-11495	62	14	efficiently	efficiently	ADV
easat-11495	62	15	.	.	PUNCT
easat-11495	63	1	adaptive	adaptive	ADJ
easat-11495	63	2	planning	planning	NOUN
easat-11495	63	3	enables	enable	VERB
easat-11495	63	4	pcfs	pcf	NOUN
easat-11495	63	5	to	to	PART
easat-11495	63	6	respond	respond	VERB
easat-11495	63	7	to	to	ADP
easat-11495	63	8	market	market	NOUN
easat-11495	63	9	fluctuations	fluctuation	NOUN
easat-11495	63	10	,	,	PUNCT
easat-11495	63	11	ensuring	ensure	VERB
easat-11495	63	12	competitiveness	competitiveness	NOUN
easat-11495	63	13	and	and	CCONJ
easat-11495	63	14	profitability	profitability	NOUN
easat-11495	63	15	[	[	X
easat-11495	63	16	1	1	NUM
easat-11495	63	17	,	,	PUNCT
easat-11495	63	18	18	18	NUM
easat-11495	63	19	]	]	PUNCT
easat-11495	63	20	.	.	PUNCT
easat-11495	64	1	however	however	ADV
easat-11495	64	2	,	,	PUNCT
easat-11495	64	3	the	the	DET
easat-11495	64	4	effectiveness	effectiveness	NOUN
easat-11495	64	5	of	of	ADP
easat-11495	64	6	strategic	strategic	ADJ
easat-11495	64	7	planning	planning	NOUN
easat-11495	64	8	in	in	ADP
easat-11495	64	9	pcfs	pcfs	PROPN
easat-11495	64	10	remains	remain	VERB
easat-11495	64	11	underexplored	underexplored	ADJ
easat-11495	64	12	,	,	PUNCT
easat-11495	64	13	particularly	particularly	ADV
easat-11495	64	14	in	in	ADP
easat-11495	64	15	integrating	integrate	VERB
easat-11495	64	16	sustainability	sustainability	NOUN
easat-11495	64	17	goals	goal	NOUN
easat-11495	64	18	[	[	X
easat-11495	64	19	19	19	NUM
easat-11495	64	20	]	]	PUNCT
easat-11495	64	21	.	.	PUNCT
easat-11495	65	1	financial	financial	ADJ
easat-11495	65	2	compliance	compliance	NOUN
easat-11495	65	3	,	,	PUNCT
easat-11495	65	4	including	include	VERB
easat-11495	65	5	adherence	adherence	NOUN
easat-11495	65	6	to	to	ADP
easat-11495	65	7	international	international	ADJ
easat-11495	65	8	standards	standard	NOUN
easat-11495	65	9	(	(	PUNCT
easat-11495	65	10	e.g.	e.g.	ADV
easat-11495	65	11	,	,	PUNCT
easat-11495	65	12	ifrs	ifrs	NOUN
easat-11495	65	13	for	for	ADP
easat-11495	65	14	smes	sme	NOUN
easat-11495	65	15	)	)	PUNCT
easat-11495	65	16	and	and	CCONJ
easat-11495	65	17	independent	independent	ADJ
easat-11495	65	18	audits	audits	NOUN
easat-11495	65	19	,	,	PUNCT
easat-11495	65	20	builds	build	VERB
easat-11495	65	21	stakeholder	stakeholder	NOUN
easat-11495	65	22	trust	trust	NOUN
easat-11495	65	23	and	and	CCONJ
easat-11495	65	24	mitigates	mitigate	VERB
easat-11495	65	25	risks	risk	NOUN
easat-11495	65	26	[	[	X
easat-11495	65	27	20	20	NUM
easat-11495	65	28	,	,	PUNCT
easat-11495	65	29	21	21	NUM
easat-11495	65	30	]	]	PUNCT
easat-11495	65	31	.	.	PUNCT
easat-11495	66	1	transparent	transparent	ADJ
easat-11495	66	2	reporting	reporting	NOUN
easat-11495	66	3	reduces	reduce	VERB
easat-11495	66	4	credit	credit	NOUN
easat-11495	66	5	risks	risk	NOUN
easat-11495	66	6	and	and	CCONJ
easat-11495	66	7	operational	operational	ADJ
easat-11495	66	8	losses	loss	NOUN
easat-11495	66	9	,	,	PUNCT
easat-11495	66	10	as	as	SCONJ
easat-11495	66	11	evidenced	evidence	VERB
easat-11495	66	12	in	in	ADP
easat-11495	66	13	regions	region	NOUN
easat-11495	66	14	like	like	ADP
easat-11495	66	15	dong	dong	PROPN
easat-11495	66	16	nai	nai	PROPN
easat-11495	66	17	and	and	CCONJ
easat-11495	66	18	thanh	thanh	PROPN
easat-11495	66	19	hoa	hoa	PROPN
easat-11495	66	20	[	[	X
easat-11495	66	21	17	17	NUM
easat-11495	66	22	]	]	PUNCT
easat-11495	66	23	.	.	PUNCT
easat-11495	67	1	similarly	similarly	ADV
easat-11495	67	2	,	,	PUNCT
easat-11495	67	3	robust	robust	ADJ
easat-11495	67	4	information	information	NOUN
easat-11495	67	5	management	management	NOUN
easat-11495	67	6	systems	system	NOUN
easat-11495	67	7	enhance	enhance	VERB
easat-11495	67	8	operational	operational	ADJ
easat-11495	67	9	efficiency	efficiency	NOUN
easat-11495	67	10	by	by	ADP
easat-11495	67	11	ensuring	ensure	VERB
easat-11495	67	12	accurate	accurate	ADJ
easat-11495	67	13	,	,	PUNCT
easat-11495	67	14	transparent	transparent	ADJ
easat-11495	67	15	data	datum	NOUN
easat-11495	67	16	handling	handling	NOUN
easat-11495	67	17	,	,	PUNCT
easat-11495	67	18	which	which	PRON
easat-11495	67	19	is	be	AUX
easat-11495	67	20	critical	critical	ADJ
easat-11495	67	21	for	for	ADP
easat-11495	67	22	credit	credit	NOUN
easat-11495	67	23	risk	risk	NOUN
easat-11495	67	24	analytics	analytic	NOUN
easat-11495	67	25	and	and	CCONJ
easat-11495	67	26	regulatory	regulatory	ADJ
easat-11495	67	27	compliance	compliance	NOUN
easat-11495	67	28	[	[	X
easat-11495	67	29	22	22	NUM
easat-11495	67	30	,	,	PUNCT
easat-11495	67	31	23	23	NUM
easat-11495	67	32	]	]	PUNCT
easat-11495	67	33	.	.	PUNCT
easat-11495	68	1	these	these	DET
easat-11495	68	2	systems	system	NOUN
easat-11495	68	3	bridge	bridge	NOUN
easat-11495	68	4	governance	governance	NOUN
easat-11495	68	5	and	and	CCONJ
easat-11495	68	6	compliance	compliance	NOUN
easat-11495	68	7	,	,	PUNCT
easat-11495	68	8	addressing	address	VERB
easat-11495	68	9	systemic	systemic	ADJ
easat-11495	68	10	challenges	challenge	NOUN
easat-11495	68	11	such	such	ADJ
easat-11495	68	12	as	as	ADP
easat-11495	68	13	bad	bad	ADJ
easat-11495	68	14	debt	debt	NOUN
easat-11495	68	15	accumulation	accumulation	NOUN
easat-11495	68	16	[	[	X
easat-11495	68	17	17	17	NUM
easat-11495	68	18	]	]	PUNCT
easat-11495	68	19	.	.	PUNCT
easat-11495	69	1	collectively	collectively	ADV
easat-11495	69	2	,	,	PUNCT
easat-11495	69	3	these	these	DET
easat-11495	69	4	factors	factor	NOUN
easat-11495	69	5	shape	shape	VERB
easat-11495	69	6	pcfs	pcfs	NOUN
easat-11495	69	7	’	'	PUNCT
easat-11495	69	8	ability	ability	NOUN
easat-11495	69	9	to	to	PART
easat-11495	69	10	balance	balance	VERB
easat-11495	69	11	financial	financial	ADJ
easat-11495	69	12	stability	stability	NOUN
easat-11495	69	13	and	and	CCONJ
easat-11495	69	14	social	social	ADJ
easat-11495	69	15	impact	impact	NOUN
easat-11495	69	16	,	,	PUNCT
easat-11495	69	17	aligning	align	VERB
easat-11495	69	18	with	with	ADP
easat-11495	69	19	broader	broad	ADJ
easat-11495	69	20	sustainable	sustainable	ADJ
easat-11495	69	21	development	development	NOUN
easat-11495	69	22	objectives	objective	NOUN
easat-11495	69	23	[	[	X
easat-11495	69	24	11	11	NUM
easat-11495	69	25	,	,	PUNCT
easat-11495	69	26	13	13	NUM
easat-11495	69	27	,	,	PUNCT
easat-11495	69	28	14	14	NUM
easat-11495	69	29	]	]	PUNCT
easat-11495	69	30	.	.	PUNCT
easat-11495	70	1	2.4	2.4	NUM
easat-11495	70	2	.	.	PUNCT
easat-11495	70	3	hypotheses	hypothesis	NOUN
easat-11495	70	4	and	and	CCONJ
easat-11495	70	5	research	research	NOUN
easat-11495	70	6	model	model	NOUN
easat-11495	70	7	based	base	VERB
easat-11495	70	8	on	on	ADP
easat-11495	70	9	the	the	DET
easat-11495	70	10	literature	literature	NOUN
easat-11495	70	11	,	,	PUNCT
easat-11495	70	12	this	this	DET
easat-11495	70	13	study	study	NOUN
easat-11495	70	14	proposes	propose	VERB
easat-11495	70	15	four	four	NUM
easat-11495	70	16	hypotheses	hypothesis	NOUN
easat-11495	70	17	:	:	PUNCT
easat-11495	70	18	•	•	ADP
easat-11495	70	19	h1	h1	NOUN
easat-11495	70	20	:	:	PUNCT
easat-11495	70	21	governance	governance	NOUN
easat-11495	70	22	structure	structure	NOUN
easat-11495	70	23	(	(	PUNCT
easat-11495	70	24	bc	bc	PROPN
easat-11495	70	25	)	)	PUNCT
easat-11495	70	26	positively	positively	ADV
easat-11495	70	27	influences	influence	VERB
easat-11495	70	28	institutional	institutional	ADJ
easat-11495	70	29	sustainability	sustainability	NOUN
easat-11495	70	30	(	(	PUNCT
easat-11495	70	31	tc	tc	NOUN
easat-11495	70	32	)	)	PUNCT
easat-11495	70	33	of	of	ADP
easat-11495	70	34	pcfs	pcfs	NOUN
easat-11495	70	35	[	[	X
easat-11495	70	36	15	15	NUM
easat-11495	70	37	,	,	PUNCT
easat-11495	70	38	16	16	NUM
easat-11495	70	39	]	]	PUNCT
easat-11495	70	40	.	.	PUNCT
easat-11495	71	1	•	•	NUM
easat-11495	71	2	h2	h2	NOUN
easat-11495	71	3	:	:	PUNCT
easat-11495	71	4	strategic	strategic	ADJ
easat-11495	71	5	planning	planning	NOUN
easat-11495	71	6	(	(	PUNCT
easat-11495	71	7	ct	ct	NOUN
easat-11495	71	8	)	)	PUNCT
easat-11495	71	9	positively	positively	ADV
easat-11495	71	10	affects	affect	VERB
easat-11495	71	11	the	the	DET
easat-11495	71	12	institutional	institutional	ADJ
easat-11495	71	13	sustainability	sustainability	NOUN
easat-11495	71	14	(	(	PUNCT
easat-11495	71	15	tc	tc	NOUN
easat-11495	71	16	)	)	PUNCT
easat-11495	71	17	of	of	ADP
easat-11495	71	18	pcfs	pcfs	NOUN
easat-11495	71	19	[	[	X
easat-11495	71	20	1	1	NUM
easat-11495	71	21	,	,	PUNCT
easat-11495	71	22	18	18	NUM
easat-11495	71	23	,	,	PUNCT
easat-11495	71	24	19	19	NUM
easat-11495	71	25	]	]	PUNCT
easat-11495	71	26	.	.	PUNCT
easat-11495	72	1	•	•	NUM
easat-11495	72	2	h3	h3	NOUN
easat-11495	72	3	:	:	PUNCT
easat-11495	72	4	financial	financial	ADJ
easat-11495	72	5	compliance	compliance	NOUN
easat-11495	72	6	(	(	PUNCT
easat-11495	72	7	kh	kh	NOUN
easat-11495	72	8	)	)	PUNCT
easat-11495	72	9	positively	positively	ADV
easat-11495	72	10	influences	influence	VERB
easat-11495	72	11	institutional	institutional	ADJ
easat-11495	72	12	sustainability	sustainability	NOUN
easat-11495	72	13	(	(	PUNCT
easat-11495	72	14	tc	tc	NOUN
easat-11495	72	15	)	)	PUNCT
easat-11495	72	16	of	of	ADP
easat-11495	72	17	pcfs	pcfs	NOUN
easat-11495	72	18	[	[	X
easat-11495	72	19	17	17	NUM
easat-11495	72	20	,	,	PUNCT
easat-11495	72	21	20	20	NUM
easat-11495	72	22	,	,	PUNCT
easat-11495	72	23	21	21	NUM
easat-11495	72	24	]	]	PUNCT
easat-11495	72	25	.	.	PUNCT
easat-11495	73	1	•	•	NUM
easat-11495	73	2	h4	h4	PROPN
easat-11495	73	3	:	:	PUNCT
easat-11495	73	4	information	information	NOUN
easat-11495	73	5	management	management	NOUN
easat-11495	73	6	(	(	PUNCT
easat-11495	73	7	ql	ql	NOUN
easat-11495	73	8	)	)	PUNCT
easat-11495	73	9	positively	positively	ADV
easat-11495	73	10	affects	affect	VERB
easat-11495	73	11	institutional	institutional	ADJ
easat-11495	73	12	sustainability	sustainability	NOUN
easat-11495	73	13	(	(	PUNCT
easat-11495	73	14	tc	tc	NOUN
easat-11495	73	15	)	)	PUNCT
easat-11495	73	16	of	of	ADP
easat-11495	73	17	pcfs	pcfs	NOUN
easat-11495	73	18	[	[	X
easat-11495	73	19	22	22	NUM
easat-11495	73	20	,	,	PUNCT
easat-11495	73	21	23	23	NUM
easat-11495	73	22	]	]	PUNCT
easat-11495	73	23	.	.	PUNCT
easat-11495	74	1	the	the	DET
easat-11495	74	2	research	research	NOUN
easat-11495	74	3	model	model	NOUN
easat-11495	74	4	(	(	PUNCT
easat-11495	74	5	figure	figure	NOUN
easat-11495	74	6	1	1	NUM
easat-11495	74	7	)	)	PUNCT
easat-11495	74	8	posits	posit	NOUN
easat-11495	74	9	that	that	PRON
easat-11495	74	10	bc	bc	PROPN
easat-11495	74	11	,	,	PUNCT
easat-11495	74	12	ct	ct	PROPN
easat-11495	74	13	,	,	PUNCT
easat-11495	74	14	kh	kh	PROPN
easat-11495	74	15	,	,	PUNCT
easat-11495	74	16	and	and	CCONJ
easat-11495	74	17	ql	ql	ADV
easat-11495	74	18	directly	directly	ADV
easat-11495	74	19	influence	influence	VERB
easat-11495	74	20	tc	tc	NOUN
easat-11495	74	21	,	,	PUNCT
easat-11495	74	22	with	with	ADP
easat-11495	74	23	ql	ql	X
easat-11495	74	24	potentially	potentially	ADV
easat-11495	74	25	mediating	mediate	VERB
easat-11495	74	26	the	the	DET
easat-11495	74	27	relationship	relationship	NOUN
easat-11495	74	28	between	between	ADP
easat-11495	74	29	bc	bc	PROPN
easat-11495	74	30	and	and	CCONJ
easat-11495	74	31	tc	tc	NOUN
easat-11495	74	32	.	.	PUNCT
easat-11495	75	1	this	this	DET
easat-11495	75	2	framework	framework	NOUN
easat-11495	75	3	integrates	integrate	NOUN
easat-11495	75	4	governance	governance	NOUN
easat-11495	75	5	,	,	PUNCT
easat-11495	75	6	compliance	compliance	NOUN
easat-11495	75	7	,	,	PUNCT
easat-11495	75	8	and	and	CCONJ
easat-11495	75	9	digital	digital	ADJ
easat-11495	75	10	transformation	transformation	NOUN
easat-11495	75	11	to	to	PART
easat-11495	75	12	explain	explain	VERB
easat-11495	75	13	pcf	pcf	PROPN
easat-11495	75	14	sustainability	sustainability	NOUN
easat-11495	75	15	in	in	ADP
easat-11495	75	16	vietnam	vietnam	PROPN
easat-11495	75	17	’s	’s	PART
easat-11495	75	18	transitional	transitional	ADJ
easat-11495	75	19	economy	economy	NOUN
easat-11495	75	20	.	.	PUNCT
easat-11495	76	1	figure	figure	NOUN
easat-11495	76	2	1	1	NUM
easat-11495	76	3	.	.	PUNCT
easat-11495	76	4	research	research	NOUN
easat-11495	76	5	model	model	NOUN
easat-11495	76	6	.	.	PUNCT
easat-11495	77	1	96	96	NUM
easat-11495	77	2	edelweiss	edelweiss	PROPN
easat-11495	77	3	applied	apply	VERB
easat-11495	77	4	science	science	NOUN
easat-11495	77	5	and	and	CCONJ
easat-11495	77	6	technology	technology	NOUN
easat-11495	77	7	issn	issn	PROPN
easat-11495	77	8	:	:	PUNCT
easat-11495	77	9	2576	2576	NUM
easat-11495	77	10	-	-	SYM
easat-11495	77	11	8484	8484	NUM
easat-11495	77	12	vol	vol	NOUN
easat-11495	77	13	.	.	PROPN
easat-11495	78	1	10	10	NUM
easat-11495	78	2	,	,	PUNCT
easat-11495	78	3	no	no	INTJ
easat-11495	78	4	.	.	NOUN
easat-11495	78	5	1	1	NUM
easat-11495	78	6	:	:	SYM
easat-11495	78	7	93	93	NUM
easat-11495	78	8	-	-	SYM
easat-11495	78	9	101	101	NUM
easat-11495	78	10	,	,	PUNCT
easat-11495	78	11	2026	2026	NUM
easat-11495	78	12	doi	doi	NOUN
easat-11495	78	13	:	:	PUNCT
easat-11495	78	14	10.55214/2576	10.55214/2576	NUM
easat-11495	78	15	-	-	NOUN
easat-11495	78	16	8484.v9i12.11483	8484.v9i12.11483	NOUN
easat-11495	79	1	©	©	PROPN
easat-11495	79	2	2026	2026	NUM
easat-11495	79	3	by	by	ADP
easat-11495	79	4	the	the	DET
easat-11495	79	5	authors	author	NOUN
easat-11495	79	6	;	;	PUNCT
easat-11495	79	7	licensee	licensee	PROPN
easat-11495	79	8	learning	learning	NOUN
easat-11495	79	9	gate	gate	NOUN
easat-11495	79	10	3	3	PROPN
easat-11495	79	11	.	.	PUNCT
easat-11495	79	12	methodology	methodology	PROPN
easat-11495	79	13	3.1	3.1	NUM
easat-11495	79	14	.	.	PUNCT
easat-11495	80	1	research	research	NOUN
easat-11495	80	2	sample	sample	NOUN
easat-11495	80	3	this	this	DET
easat-11495	80	4	study	study	NOUN
easat-11495	80	5	surveyed	survey	VERB
easat-11495	80	6	202	202	NUM
easat-11495	80	7	employees	employee	NOUN
easat-11495	80	8	from	from	ADP
easat-11495	80	9	pcf	pcf	PROPN
easat-11495	80	10	across	across	ADP
easat-11495	80	11	vietnam	vietnam	PROPN
easat-11495	80	12	,	,	PUNCT
easat-11495	80	13	using	use	VERB
easat-11495	80	14	stratified	stratified	ADJ
easat-11495	80	15	sampling	sampling	NOUN
easat-11495	80	16	to	to	PART
easat-11495	80	17	ensure	ensure	VERB
easat-11495	80	18	representation	representation	NOUN
easat-11495	80	19	from	from	ADP
easat-11495	80	20	northern	northern	ADJ
easat-11495	80	21	(	(	PUNCT
easat-11495	80	22	40	40	NUM
easat-11495	80	23	%	%	NOUN
easat-11495	80	24	)	)	PUNCT
easat-11495	80	25	,	,	PUNCT
easat-11495	80	26	central	central	ADJ
easat-11495	80	27	(	(	PUNCT
easat-11495	80	28	30	30	NUM
easat-11495	80	29	%	%	NOUN
easat-11495	80	30	)	)	PUNCT
easat-11495	80	31	,	,	PUNCT
easat-11495	80	32	and	and	CCONJ
easat-11495	80	33	southern	southern	ADJ
easat-11495	80	34	(	(	PUNCT
easat-11495	80	35	30	30	NUM
easat-11495	80	36	%	%	NOUN
easat-11495	80	37	)	)	PUNCT
easat-11495	80	38	regions	region	NOUN
easat-11495	80	39	,	,	PUNCT
easat-11495	80	40	encompassing	encompass	VERB
easat-11495	80	41	both	both	CCONJ
easat-11495	80	42	rural	rural	ADJ
easat-11495	80	43	and	and	CCONJ
easat-11495	80	44	urban	urban	ADJ
easat-11495	80	45	pcfs	pcfs	PROPN
easat-11495	80	46	.	.	PUNCT
easat-11495	81	1	the	the	DET
easat-11495	81	2	sample	sample	NOUN
easat-11495	81	3	comprised	comprise	VERB
easat-11495	81	4	52	52	NUM
easat-11495	81	5	%	%	NOUN
easat-11495	81	6	females	female	NOUN
easat-11495	81	7	(	(	PUNCT
easat-11495	81	8	105	105	NUM
easat-11495	81	9	respondents	respondent	NOUN
easat-11495	81	10	)	)	PUNCT
easat-11495	81	11	and	and	CCONJ
easat-11495	81	12	48	48	NUM
easat-11495	81	13	%	%	NOUN
easat-11495	81	14	males	male	NOUN
easat-11495	81	15	(	(	PUNCT
easat-11495	81	16	97	97	NUM
easat-11495	81	17	respondents	respondent	NOUN
easat-11495	81	18	)	)	PUNCT
easat-11495	81	19	,	,	PUNCT
easat-11495	81	20	with	with	SCONJ
easat-11495	81	21	age	age	NOUN
easat-11495	81	22	distributions	distribution	NOUN
easat-11495	81	23	as	as	SCONJ
easat-11495	81	24	follows	follow	VERB
easat-11495	81	25	:	:	PUNCT
easat-11495	81	26	28.8	28.8	NUM
easat-11495	81	27	%	%	NOUN
easat-11495	81	28	under	under	ADP
easat-11495	81	29	35	35	NUM
easat-11495	81	30	years	year	NOUN
easat-11495	81	31	(	(	PUNCT
easat-11495	81	32	42	42	NUM
easat-11495	81	33	respondents	respondent	NOUN
easat-11495	81	34	)	)	PUNCT
easat-11495	81	35	,	,	PUNCT
easat-11495	81	36	27.7	27.7	NUM
easat-11495	81	37	%	%	NOUN
easat-11495	81	38	aged	aged	ADJ
easat-11495	81	39	35	35	NUM
easat-11495	81	40	–	–	PUNCT
easat-11495	81	41	45	45	NUM
easat-11495	81	42	(	(	PUNCT
easat-11495	81	43	56	56	NUM
easat-11495	81	44	respondents	respondent	NOUN
easat-11495	81	45	)	)	PUNCT
easat-11495	81	46	,	,	PUNCT
easat-11495	81	47	38.1	38.1	NUM
easat-11495	81	48	%	%	NOUN
easat-11495	81	49	aged	aged	ADJ
easat-11495	81	50	46–55	46–55	NUM
easat-11495	81	51	(	(	PUNCT
easat-11495	81	52	77	77	NUM
easat-11495	81	53	respondents	respondent	NOUN
easat-11495	81	54	)	)	PUNCT
easat-11495	81	55	,	,	PUNCT
easat-11495	81	56	and	and	CCONJ
easat-11495	81	57	13.4	13.4	NUM
easat-11495	81	58	%	%	NOUN
easat-11495	81	59	over	over	ADP
easat-11495	81	60	55	55	NUM
easat-11495	81	61	(	(	PUNCT
easat-11495	81	62	27	27	NUM
easat-11495	81	63	respondents	respondent	NOUN
easat-11495	81	64	)	)	PUNCT
easat-11495	81	65	.	.	PUNCT
easat-11495	82	1	educational	educational	ADJ
easat-11495	82	2	qualifications	qualification	NOUN
easat-11495	82	3	included	include	VERB
easat-11495	82	4	39.6	39.6	NUM
easat-11495	82	5	%	%	NOUN
easat-11495	82	6	with	with	ADP
easat-11495	82	7	bachelor	bachelor	NOUN
easat-11495	82	8	’s	’s	PART
easat-11495	82	9	degrees	degree	NOUN
easat-11495	82	10	(	(	PUNCT
easat-11495	82	11	80	80	NUM
easat-11495	82	12	respondents	respondent	NOUN
easat-11495	82	13	)	)	PUNCT
easat-11495	82	14	,	,	PUNCT
easat-11495	82	15	45.1	45.1	NUM
easat-11495	82	16	%	%	NOUN
easat-11495	82	17	with	with	ADP
easat-11495	82	18	master	master	NOUN
easat-11495	82	19	’s	’s	PART
easat-11495	82	20	degrees	degree	NOUN
easat-11495	82	21	(	(	PUNCT
easat-11495	82	22	91	91	NUM
easat-11495	82	23	respondents	respondent	NOUN
easat-11495	82	24	)	)	PUNCT
easat-11495	82	25	,	,	PUNCT
easat-11495	82	26	and	and	CCONJ
easat-11495	82	27	15.3	15.3	NUM
easat-11495	82	28	%	%	NOUN
easat-11495	82	29	with	with	ADP
easat-11495	82	30	doctorates	doctorate	NOUN
easat-11495	82	31	(	(	PUNCT
easat-11495	82	32	31	31	NUM
easat-11495	82	33	respondents	respondent	NOUN
easat-11495	82	34	)	)	PUNCT
easat-11495	82	35	.	.	PUNCT
easat-11495	83	1	professional	professional	ADJ
easat-11495	83	2	roles	role	NOUN
easat-11495	83	3	were	be	AUX
easat-11495	83	4	diverse	diverse	ADJ
easat-11495	83	5	:	:	PUNCT
easat-11495	83	6	directors	director	NOUN
easat-11495	83	7	(	(	PUNCT
easat-11495	83	8	21.8	21.8	NUM
easat-11495	83	9	%	%	NOUN
easat-11495	83	10	,	,	PUNCT
easat-11495	83	11	44	44	NUM
easat-11495	83	12	respondents	respondent	NOUN
easat-11495	83	13	)	)	PUNCT
easat-11495	83	14	,	,	PUNCT
easat-11495	83	15	staff	staff	NOUN
easat-11495	83	16	/	/	SYM
easat-11495	83	17	professionals	professional	NOUN
easat-11495	83	18	(	(	PUNCT
easat-11495	83	19	28.2	28.2	NUM
easat-11495	83	20	%	%	NOUN
easat-11495	83	21	,	,	PUNCT
easat-11495	83	22	57	57	NUM
easat-11495	83	23	respondents	respondent	NOUN
easat-11495	83	24	)	)	PUNCT
easat-11495	83	25	,	,	PUNCT
easat-11495	83	26	middle	middle	ADJ
easat-11495	83	27	managers	manager	NOUN
easat-11495	83	28	(	(	PUNCT
easat-11495	83	29	23.8	23.8	NUM
easat-11495	83	30	%	%	NOUN
easat-11495	83	31	,	,	PUNCT
easat-11495	83	32	48	48	NUM
easat-11495	83	33	respondents	respondent	NOUN
easat-11495	83	34	)	)	PUNCT
easat-11495	83	35	,	,	PUNCT
easat-11495	83	36	supervisory	supervisory	ADJ
easat-11495	83	37	board	board	NOUN
easat-11495	83	38	members	member	NOUN
easat-11495	83	39	(	(	PUNCT
easat-11495	83	40	17.8	17.8	NUM
easat-11495	83	41	%	%	NOUN
easat-11495	83	42	,	,	PUNCT
easat-11495	83	43	36	36	NUM
easat-11495	83	44	respondents	respondent	NOUN
easat-11495	83	45	)	)	PUNCT
easat-11495	83	46	,	,	PUNCT
easat-11495	83	47	and	and	CCONJ
easat-11495	83	48	board	board	NOUN
easat-11495	83	49	members	member	NOUN
easat-11495	83	50	(	(	PUNCT
easat-11495	83	51	8.4	8.4	NUM
easat-11495	83	52	%	%	NOUN
easat-11495	83	53	,	,	PUNCT
easat-11495	83	54	17	17	NUM
easat-11495	83	55	respondents	respondent	NOUN
easat-11495	83	56	)	)	PUNCT
easat-11495	83	57	.	.	PUNCT
easat-11495	84	1	tenure	tenure	NOUN
easat-11495	84	2	distribution	distribution	NOUN
easat-11495	84	3	was	be	AUX
easat-11495	84	4	20.3	20.3	NUM
easat-11495	84	5	%	%	NOUN
easat-11495	84	6	with	with	ADP
easat-11495	84	7	less	less	ADJ
easat-11495	84	8	than	than	ADP
easat-11495	84	9	3	3	NUM
easat-11495	84	10	years	year	NOUN
easat-11495	84	11	(	(	PUNCT
easat-11495	84	12	41	41	NUM
easat-11495	84	13	respondents	respondent	NOUN
easat-11495	84	14	)	)	PUNCT
easat-11495	84	15	,	,	PUNCT
easat-11495	84	16	53	53	NUM
easat-11495	84	17	%	%	NOUN
easat-11495	84	18	with	with	ADP
easat-11495	84	19	3–10	3–10	NOUN
easat-11495	84	20	years	year	NOUN
easat-11495	84	21	(	(	PUNCT
easat-11495	84	22	107	107	NUM
easat-11495	84	23	respondents	respondent	NOUN
easat-11495	84	24	)	)	PUNCT
easat-11495	84	25	,	,	PUNCT
easat-11495	84	26	and	and	CCONJ
easat-11495	84	27	26.7	26.7	NUM
easat-11495	84	28	%	%	NOUN
easat-11495	84	29	with	with	ADP
easat-11495	84	30	over	over	ADP
easat-11495	84	31	10	10	NUM
easat-11495	84	32	years	year	NOUN
easat-11495	84	33	(	(	PUNCT
easat-11495	84	34	54	54	NUM
easat-11495	84	35	respondents	respondent	NOUN
easat-11495	84	36	)	)	PUNCT
easat-11495	84	37	.	.	PUNCT
easat-11495	85	1	this	this	DET
easat-11495	85	2	diversity	diversity	NOUN
easat-11495	85	3	ensures	ensure	VERB
easat-11495	85	4	comprehensive	comprehensive	ADJ
easat-11495	85	5	perspectives	perspective	NOUN
easat-11495	85	6	on	on	ADP
easat-11495	85	7	governance	governance	NOUN
easat-11495	85	8	,	,	PUNCT
easat-11495	85	9	strategic	strategic	ADJ
easat-11495	85	10	planning	planning	NOUN
easat-11495	85	11	,	,	PUNCT
easat-11495	85	12	financial	financial	ADJ
easat-11495	85	13	compliance	compliance	NOUN
easat-11495	85	14	,	,	PUNCT
easat-11495	85	15	and	and	CCONJ
easat-11495	85	16	information	information	NOUN
easat-11495	85	17	management	management	NOUN
easat-11495	85	18	,	,	PUNCT
easat-11495	85	19	enhancing	enhance	VERB
easat-11495	85	20	the	the	DET
easat-11495	85	21	validity	validity	NOUN
easat-11495	85	22	of	of	ADP
easat-11495	85	23	responses	response	NOUN
easat-11495	85	24	[	[	X
easat-11495	85	25	24	24	NUM
easat-11495	85	26	]	]	PUNCT
easat-11495	85	27	.	.	PUNCT
easat-11495	86	1	3.2	3.2	NUM
easat-11495	86	2	.	.	PUNCT
easat-11495	87	1	data	datum	NOUN
easat-11495	87	2	collection	collection	NOUN
easat-11495	87	3	data	datum	NOUN
easat-11495	87	4	were	be	AUX
easat-11495	87	5	collected	collect	VERB
easat-11495	87	6	from	from	ADP
easat-11495	87	7	october	october	PROPN
easat-11495	87	8	to	to	ADP
easat-11495	87	9	december	december	PROPN
easat-11495	87	10	2024	2024	NUM
easat-11495	87	11	using	use	VERB
easat-11495	87	12	a	a	DET
easat-11495	87	13	structured	structured	ADJ
easat-11495	87	14	questionnaire	questionnaire	NOUN
easat-11495	87	15	adapted	adapt	VERB
easat-11495	87	16	from	from	ADP
easat-11495	87	17	validated	validate	VERB
easat-11495	87	18	scales	scale	NOUN
easat-11495	87	19	[	[	X
easat-11495	87	20	1	1	NUM
easat-11495	87	21	,	,	PUNCT
easat-11495	87	22	15	15	NUM
easat-11495	87	23	-	-	SYM
easat-11495	87	24	17	17	NUM
easat-11495	87	25	,	,	PUNCT
easat-11495	87	26	20	20	NUM
easat-11495	87	27	-	-	SYM
easat-11495	87	28	23	23	NUM
easat-11495	87	29	,	,	PUNCT
easat-11495	87	30	25	25	NUM
easat-11495	87	31	,	,	PUNCT
easat-11495	87	32	26	26	NUM
easat-11495	87	33	]	]	PUNCT
easat-11495	87	34	with	with	ADP
easat-11495	87	35	minor	minor	ADJ
easat-11495	87	36	modifications	modification	NOUN
easat-11495	87	37	to	to	PART
easat-11495	87	38	suit	suit	VERB
easat-11495	87	39	the	the	DET
easat-11495	87	40	pcf	pcf	PROPN
easat-11495	87	41	context	context	NOUN
easat-11495	87	42	.	.	PUNCT
easat-11495	88	1	the	the	DET
easat-11495	88	2	questionnaire	questionnaire	NOUN
easat-11495	88	3	was	be	AUX
easat-11495	88	4	pilot	pilot	NOUN
easat-11495	88	5	-	-	PUNCT
easat-11495	88	6	tested	test	VERB
easat-11495	88	7	with	with	ADP
easat-11495	88	8	20	20	NUM
easat-11495	88	9	respondents	respondent	NOUN
easat-11495	88	10	to	to	PART
easat-11495	88	11	ensure	ensure	VERB
easat-11495	88	12	clarity	clarity	NOUN
easat-11495	88	13	and	and	CCONJ
easat-11495	88	14	reliability	reliability	NOUN
easat-11495	88	15	,	,	PUNCT
easat-11495	88	16	with	with	ADP
easat-11495	88	17	feedback	feedback	NOUN
easat-11495	88	18	incorporated	incorporate	VERB
easat-11495	88	19	to	to	PART
easat-11495	88	20	refine	refine	VERB
easat-11495	88	21	the	the	DET
easat-11495	88	22	instrument	instrument	NOUN
easat-11495	88	23	.	.	PUNCT
easat-11495	89	1	of	of	ADP
easat-11495	89	2	250	250	NUM
easat-11495	89	3	distributed	distribute	VERB
easat-11495	89	4	questionnaires	questionnaire	NOUN
easat-11495	89	5	,	,	PUNCT
easat-11495	89	6	202	202	NUM
easat-11495	89	7	valid	valid	ADJ
easat-11495	89	8	responses	response	NOUN
easat-11495	89	9	were	be	AUX
easat-11495	89	10	obtained	obtain	VERB
easat-11495	89	11	(	(	PUNCT
easat-11495	89	12	80.8	80.8	NUM
easat-11495	89	13	%	%	NOUN
easat-11495	89	14	response	response	NOUN
easat-11495	89	15	rate	rate	NOUN
easat-11495	89	16	)	)	PUNCT
easat-11495	89	17	,	,	PUNCT
easat-11495	89	18	which	which	PRON
easat-11495	89	19	is	be	AUX
easat-11495	89	20	sufficient	sufficient	ADJ
easat-11495	89	21	for	for	ADP
easat-11495	89	22	pls	pls	NOUN
easat-11495	89	23	-	-	PUNCT
easat-11495	89	24	sem	sem	NOUN
easat-11495	89	25	analysis	analysis	NOUN
easat-11495	89	26	given	give	VERB
easat-11495	89	27	the	the	DET
easat-11495	89	28	model	model	NOUN
easat-11495	89	29	’s	’s	PART
easat-11495	89	30	complexity	complexity	NOUN
easat-11495	90	1	[	[	X
easat-11495	90	2	24	24	NUM
easat-11495	90	3	]	]	PUNCT
easat-11495	90	4	.	.	PUNCT
easat-11495	91	1	a	a	DET
easat-11495	91	2	five	five	NUM
easat-11495	91	3	-	-	PUNCT
easat-11495	91	4	point	point	NOUN
easat-11495	91	5	likert	likert	ADJ
easat-11495	91	6	scale	scale	NOUN
easat-11495	91	7	(	(	PUNCT
easat-11495	91	8	1	1	NUM
easat-11495	91	9	=	=	NUM
easat-11495	91	10	strongly	strongly	ADV
easat-11495	91	11	disagree	disagree	VERB
easat-11495	91	12	,	,	PUNCT
easat-11495	91	13	5	5	NUM
easat-11495	91	14	=	=	PRON
easat-11495	91	15	strongly	strongly	ADV
easat-11495	91	16	agree	agree	VERB
easat-11495	91	17	)	)	PUNCT
easat-11495	91	18	measured	measure	VERB
easat-11495	91	19	constructs	construct	NOUN
easat-11495	91	20	:	:	PUNCT
easat-11495	91	21	governance	governance	NOUN
easat-11495	91	22	structure	structure	NOUN
easat-11495	91	23	(	(	PUNCT
easat-11495	91	24	bc	bc	PROPN
easat-11495	91	25	)	)	PUNCT
easat-11495	91	26	,	,	PUNCT
easat-11495	91	27	strategic	strategic	ADJ
easat-11495	91	28	planning	planning	NOUN
easat-11495	91	29	(	(	PUNCT
easat-11495	91	30	ct	ct	NOUN
easat-11495	91	31	)	)	PUNCT
easat-11495	91	32	,	,	PUNCT
easat-11495	91	33	financial	financial	ADJ
easat-11495	91	34	compliance	compliance	NOUN
easat-11495	91	35	(	(	PUNCT
easat-11495	91	36	kh	kh	PROPN
easat-11495	91	37	)	)	PUNCT
easat-11495	91	38	,	,	PUNCT
easat-11495	91	39	information	information	NOUN
easat-11495	91	40	management	management	NOUN
easat-11495	91	41	(	(	PUNCT
easat-11495	91	42	ql	ql	NOUN
easat-11495	91	43	)	)	PUNCT
easat-11495	91	44	,	,	PUNCT
easat-11495	91	45	and	and	CCONJ
easat-11495	91	46	institutional	institutional	ADJ
easat-11495	91	47	sustainability	sustainability	NOUN
easat-11495	91	48	(	(	PUNCT
easat-11495	91	49	tc	tc	NOUN
easat-11495	91	50	)	)	PUNCT
easat-11495	91	51	.	.	PUNCT
easat-11495	92	1	the	the	DET
easat-11495	92	2	tc1	tc1	PROPN
easat-11495	92	3	indicator	indicator	NOUN
easat-11495	92	4	was	be	AUX
easat-11495	92	5	excluded	exclude	VERB
easat-11495	92	6	due	due	ADP
easat-11495	92	7	to	to	ADP
easat-11495	92	8	a	a	DET
easat-11495	92	9	low	low	ADJ
easat-11495	92	10	outer	outer	ADJ
easat-11495	92	11	loading	loading	NOUN
easat-11495	92	12	(	(	PUNCT
easat-11495	92	13	<	<	NOUN
easat-11495	92	14	0.7	0.7	NUM
easat-11495	92	15	)	)	PUNCT
easat-11495	92	16	during	during	ADP
easat-11495	92	17	preliminary	preliminary	ADJ
easat-11495	92	18	analysis	analysis	NOUN
easat-11495	92	19	,	,	PUNCT
easat-11495	92	20	ensuring	ensure	VERB
easat-11495	92	21	construct	construct	VERB
easat-11495	92	22	convergence	convergence	NOUN
easat-11495	92	23	without	without	ADP
easat-11495	92	24	compromising	compromise	VERB
easat-11495	92	25	model	model	NOUN
easat-11495	92	26	validity	validity	NOUN
easat-11495	92	27	(	(	PUNCT
easat-11495	92	28	see	see	VERB
easat-11495	92	29	supplementary	supplementary	ADJ
easat-11495	92	30	material	material	NOUN
easat-11495	92	31	for	for	ADP
easat-11495	92	32	sensitivity	sensitivity	NOUN
easat-11495	92	33	analysis	analysis	NOUN
easat-11495	92	34	)	)	PUNCT
easat-11495	93	1	[	[	X
easat-11495	93	2	24	24	NUM
easat-11495	93	3	]	]	PUNCT
easat-11495	93	4	.	.	PUNCT
easat-11495	94	1	3.3	3.3	NUM
easat-11495	94	2	.	.	PUNCT
easat-11495	95	1	data	datum	NOUN
easat-11495	95	2	analysis	analysis	NOUN
easat-11495	95	3	structural	structural	ADJ
easat-11495	95	4	equation	equation	NOUN
easat-11495	95	5	modeling	modeling	NOUN
easat-11495	95	6	(	(	PUNCT
easat-11495	95	7	sem	sem	NOUN
easat-11495	95	8	)	)	PUNCT
easat-11495	95	9	with	with	ADP
easat-11495	95	10	partial	partial	ADJ
easat-11495	95	11	least	least	ADJ
easat-11495	95	12	squares	square	NOUN
easat-11495	95	13	(	(	PUNCT
easat-11495	95	14	pls	pls	INTJ
easat-11495	95	15	)	)	PUNCT
easat-11495	95	16	estimation	estimation	NOUN
easat-11495	95	17	,	,	PUNCT
easat-11495	95	18	using	use	VERB
easat-11495	95	19	smartpls	smartpls	NOUN
easat-11495	95	20	4.0	4.0	NUM
easat-11495	95	21	,	,	PUNCT
easat-11495	95	22	was	be	AUX
easat-11495	95	23	employed	employ	VERB
easat-11495	95	24	due	due	ADP
easat-11495	95	25	to	to	ADP
easat-11495	95	26	its	its	PRON
easat-11495	95	27	suitability	suitability	NOUN
easat-11495	95	28	for	for	ADP
easat-11495	95	29	exploratory	exploratory	ADJ
easat-11495	95	30	research	research	NOUN
easat-11495	95	31	and	and	CCONJ
easat-11495	95	32	moderate	moderate	ADJ
easat-11495	95	33	sample	sample	NOUN
easat-11495	95	34	sizes	size	NOUN
easat-11495	95	35	[	[	X
easat-11495	95	36	24	24	NUM
easat-11495	95	37	]	]	PUNCT
easat-11495	95	38	.	.	PUNCT
easat-11495	96	1	the	the	DET
easat-11495	96	2	analysis	analysis	NOUN
easat-11495	96	3	proceeded	proceed	VERB
easat-11495	96	4	in	in	ADP
easat-11495	96	5	two	two	NUM
easat-11495	96	6	stages	stage	NOUN
easat-11495	96	7	:	:	PUNCT
easat-11495	96	8	(	(	PUNCT
easat-11495	96	9	1	1	X
easat-11495	96	10	)	)	PUNCT
easat-11495	96	11	measurement	measurement	NOUN
easat-11495	96	12	model	model	NOUN
easat-11495	96	13	evaluation	evaluation	NOUN
easat-11495	96	14	,	,	PUNCT
easat-11495	96	15	assessing	assess	VERB
easat-11495	96	16	indicator	indicator	NOUN
easat-11495	96	17	reliability	reliability	NOUN
easat-11495	96	18	(	(	PUNCT
easat-11495	96	19	outer	outer	ADJ
easat-11495	96	20	loadings	loading	NOUN
easat-11495	96	21	>	>	X
easat-11495	96	22	0.7	0.7	NUM
easat-11495	96	23	)	)	PUNCT
easat-11495	96	24	,	,	PUNCT
easat-11495	96	25	convergent	convergent	NOUN
easat-11495	96	26	validity	validity	NOUN
easat-11495	96	27	(	(	PUNCT
easat-11495	96	28	ave	ave	NOUN
easat-11495	96	29	>	>	X
easat-11495	96	30	0.5	0.5	NUM
easat-11495	96	31	)	)	PUNCT
easat-11495	96	32	,	,	PUNCT
easat-11495	96	33	discriminant	discriminant	ADJ
easat-11495	96	34	validity	validity	NOUN
easat-11495	96	35	(	(	PUNCT
easat-11495	96	36	fornell	fornell	NOUN
easat-11495	96	37	-	-	PUNCT
easat-11495	96	38	larcker	larcker	NOUN
easat-11495	96	39	criterion	criterion	NOUN
easat-11495	96	40	and	and	CCONJ
easat-11495	96	41	htmt	htmt	NOUN
easat-11495	96	42	ratio	ratio	NOUN
easat-11495	96	43	<	<	X
easat-11495	96	44	0.85	0.85	NUM
easat-11495	96	45	)	)	PUNCT
easat-11495	96	46	,	,	PUNCT
easat-11495	96	47	and	and	CCONJ
easat-11495	96	48	internal	internal	ADJ
easat-11495	96	49	consistency	consistency	NOUN
easat-11495	96	50	(	(	PUNCT
easat-11495	96	51	cronbach	cronbach	VERB
easat-11495	96	52	’s	’s	PART
easat-11495	97	1	alpha	alpha	NOUN
easat-11495	97	2	and	and	CCONJ
easat-11495	97	3	composite	composite	ADJ
easat-11495	97	4	reliability	reliability	NOUN
easat-11495	97	5	>	>	X
easat-11495	97	6	0.7	0.7	NUM
easat-11495	97	7	)	)	PUNCT
easat-11495	97	8	;	;	PUNCT
easat-11495	97	9	and	and	CCONJ
easat-11495	97	10	(	(	PUNCT
easat-11495	97	11	2	2	X
easat-11495	97	12	)	)	PUNCT
easat-11495	97	13	structural	structural	ADJ
easat-11495	97	14	model	model	NOUN
easat-11495	97	15	evaluation	evaluation	NOUN
easat-11495	97	16	,	,	PUNCT
easat-11495	97	17	testing	testing	NOUN
easat-11495	97	18	path	path	NOUN
easat-11495	97	19	coefficients	coefficient	NOUN
easat-11495	97	20	,	,	PUNCT
easat-11495	97	21	t	t	PROPN
easat-11495	97	22	-	-	PUNCT
easat-11495	97	23	statistics	statistic	NOUN
easat-11495	97	24	,	,	PUNCT
easat-11495	97	25	and	and	CCONJ
easat-11495	97	26	p	p	X
easat-11495	97	27	-	-	PUNCT
easat-11495	97	28	values	value	NOUN
easat-11495	97	29	for	for	ADP
easat-11495	97	30	hypotheses	hypothesis	NOUN
easat-11495	97	31	h1	h1	ADJ
easat-11495	97	32	–	–	PUNCT
easat-11495	97	33	h4	h4	PROPN
easat-11495	97	34	.	.	PUNCT
easat-11495	98	1	common	common	ADJ
easat-11495	98	2	method	method	NOUN
easat-11495	98	3	bias	bias	NOUN
easat-11495	98	4	was	be	AUX
easat-11495	98	5	assessed	assess	VERB
easat-11495	98	6	using	use	VERB
easat-11495	98	7	the	the	DET
easat-11495	98	8	full	full	ADJ
easat-11495	98	9	collinearity	collinearity	NOUN
easat-11495	98	10	test	test	NOUN
easat-11495	98	11	,	,	PUNCT
easat-11495	98	12	with	with	ADP
easat-11495	98	13	all	all	DET
easat-11495	98	14	indicator	indicator	NOUN
easat-11495	98	15	vifs	vif	VERB
easat-11495	98	16	below	below	ADP
easat-11495	98	17	3.3	3.3	NUM
easat-11495	98	18	,	,	PUNCT
easat-11495	98	19	confirming	confirm	VERB
easat-11495	98	20	no	no	DET
easat-11495	98	21	bias	bias	NOUN
easat-11495	98	22	[	[	X
easat-11495	98	23	24	24	NUM
easat-11495	98	24	]	]	PUNCT
easat-11495	98	25	.	.	PUNCT
easat-11495	99	1	multicollinearity	multicollinearity	NOUN
easat-11495	99	2	among	among	ADP
easat-11495	99	3	constructs	construct	NOUN
easat-11495	99	4	was	be	AUX
easat-11495	99	5	checked	check	VERB
easat-11495	99	6	via	via	ADP
easat-11495	99	7	vif	vif	NOUN
easat-11495	99	8	values	value	NOUN
easat-11495	99	9	(	(	PUNCT
easat-11495	99	10	<3	<3	NOUN
easat-11495	99	11	)	)	PUNCT
easat-11495	99	12	,	,	PUNCT
easat-11495	99	13	and	and	CCONJ
easat-11495	99	14	model	model	NOUN
easat-11495	99	15	fit	fit	NOUN
easat-11495	99	16	was	be	AUX
easat-11495	99	17	evaluated	evaluate	VERB
easat-11495	99	18	using	use	VERB
easat-11495	99	19	the	the	DET
easat-11495	99	20	standardized	standardized	ADJ
easat-11495	99	21	root	root	NOUN
easat-11495	99	22	mean	mean	NOUN
easat-11495	99	23	square	square	ADJ
easat-11495	99	24	residual	residual	ADJ
easat-11495	99	25	(	(	PUNCT
easat-11495	99	26	srmr	srmr	VERB
easat-11495	99	27	<	<	X
easat-11495	99	28	0.08	0.08	NUM
easat-11495	99	29	)	)	PUNCT
easat-11495	99	30	.	.	PUNCT
easat-11495	100	1	mediation	mediation	NOUN
easat-11495	100	2	effects	effect	NOUN
easat-11495	100	3	were	be	AUX
easat-11495	100	4	tested	test	VERB
easat-11495	100	5	using	use	VERB
easat-11495	100	6	bootstrapping	bootstrappe	VERB
easat-11495	100	7	(	(	PUNCT
easat-11495	100	8	5,000	5,000	NUM
easat-11495	100	9	samples	sample	NOUN
easat-11495	100	10	)	)	PUNCT
easat-11495	100	11	to	to	PART
easat-11495	100	12	explore	explore	VERB
easat-11495	100	13	indirect	indirect	ADJ
easat-11495	100	14	relationships	relationship	NOUN
easat-11495	100	15	(	(	PUNCT
easat-11495	100	16	e.g.	e.g.	ADV
easat-11495	100	17	,	,	PUNCT
easat-11495	100	18	ql	ql	X
easat-11495	100	19	mediating	mediate	VERB
easat-11495	100	20	bc	bc	PROPN
easat-11495	100	21	→	→	SYM
easat-11495	100	22	tc	tc	PROPN
easat-11495	100	23	)	)	PUNCT
easat-11495	100	24	.	.	PUNCT
easat-11495	101	1	cross	cros	NOUN
easat-11495	101	2	-	-	NOUN
easat-11495	101	3	loadings	loading	NOUN
easat-11495	101	4	were	be	AUX
easat-11495	101	5	analyzed	analyze	VERB
easat-11495	101	6	to	to	PART
easat-11495	101	7	ensure	ensure	VERB
easat-11495	101	8	indicator	indicator	NOUN
easat-11495	101	9	specificity	specificity	NOUN
easat-11495	101	10	(	(	PUNCT
easat-11495	101	11	see	see	VERB
easat-11495	101	12	supplementary	supplementary	ADJ
easat-11495	101	13	material	material	NOUN
easat-11495	101	14	)	)	PUNCT
easat-11495	101	15	.	.	PUNCT
easat-11495	102	1	these	these	DET
easat-11495	102	2	rigorous	rigorous	ADJ
easat-11495	102	3	procedures	procedure	NOUN
easat-11495	102	4	ensure	ensure	VERB
easat-11495	102	5	robust	robust	ADJ
easat-11495	102	6	and	and	CCONJ
easat-11495	102	7	reliable	reliable	ADJ
easat-11495	102	8	findings	finding	NOUN
easat-11495	102	9	,	,	PUNCT
easat-11495	102	10	aligning	align	VERB
easat-11495	102	11	with	with	ADP
easat-11495	102	12	best	good	ADJ
easat-11495	102	13	practices	practice	NOUN
easat-11495	102	14	in	in	ADP
easat-11495	102	15	pls	pls	NOUN
easat-11495	102	16	-	-	PUNCT
easat-11495	102	17	sem	sem	NOUN
easat-11495	102	18	[	[	X
easat-11495	102	19	24	24	NUM
easat-11495	102	20	]	]	PUNCT
easat-11495	102	21	.	.	PUNCT
easat-11495	103	1	4	4	X
easat-11495	103	2	.	.	X
easat-11495	103	3	results	result	VERB
easat-11495	103	4	4.1	4.1	NUM
easat-11495	103	5	.	.	PUNCT
easat-11495	104	1	measurement	measurement	NOUN
easat-11495	104	2	model	model	NOUN
easat-11495	104	3	the	the	DET
easat-11495	104	4	measurement	measurement	NOUN
easat-11495	104	5	model	model	NOUN
easat-11495	104	6	was	be	AUX
easat-11495	104	7	evaluated	evaluate	VERB
easat-11495	104	8	to	to	PART
easat-11495	104	9	ensure	ensure	VERB
easat-11495	104	10	the	the	DET
easat-11495	104	11	reliability	reliability	NOUN
easat-11495	104	12	and	and	CCONJ
easat-11495	104	13	validity	validity	NOUN
easat-11495	104	14	of	of	ADP
easat-11495	104	15	the	the	DET
easat-11495	104	16	constructs	construct	NOUN
easat-11495	104	17	:	:	PUNCT
easat-11495	104	18	governance	governance	NOUN
easat-11495	104	19	structure	structure	NOUN
easat-11495	104	20	(	(	PUNCT
easat-11495	104	21	bc	bc	PROPN
easat-11495	104	22	)	)	PUNCT
easat-11495	104	23	,	,	PUNCT
easat-11495	104	24	strategic	strategic	ADJ
easat-11495	104	25	planning	planning	NOUN
easat-11495	104	26	(	(	PUNCT
easat-11495	104	27	ct	ct	NOUN
easat-11495	104	28	)	)	PUNCT
easat-11495	104	29	,	,	PUNCT
easat-11495	104	30	financial	financial	ADJ
easat-11495	104	31	compliance	compliance	NOUN
easat-11495	104	32	(	(	PUNCT
easat-11495	104	33	kh	kh	PROPN
easat-11495	104	34	)	)	PUNCT
easat-11495	104	35	,	,	PUNCT
easat-11495	104	36	information	information	NOUN
easat-11495	104	37	management	management	NOUN
easat-11495	104	38	(	(	PUNCT
easat-11495	104	39	ql	ql	NOUN
easat-11495	104	40	)	)	PUNCT
easat-11495	104	41	,	,	PUNCT
easat-11495	104	42	and	and	CCONJ
easat-11495	104	43	institutional	institutional	ADJ
easat-11495	104	44	sustainability	sustainability	NOUN
easat-11495	104	45	(	(	PUNCT
easat-11495	104	46	tc	tc	NOUN
easat-11495	104	47	)	)	PUNCT
easat-11495	104	48	.	.	PUNCT
easat-11495	105	1	outer	outer	ADJ
easat-11495	105	2	loadings	loading	NOUN
easat-11495	105	3	for	for	ADP
easat-11495	105	4	all	all	DET
easat-11495	105	5	indicators	indicator	NOUN
easat-11495	105	6	,	,	PUNCT
easat-11495	105	7	except	except	SCONJ
easat-11495	105	8	tc1	tc1	PROPN
easat-11495	105	9	,	,	PUNCT
easat-11495	105	10	exceeded	exceed	VERB
easat-11495	105	11	0.7	0.7	NUM
easat-11495	105	12	,	,	PUNCT
easat-11495	105	13	confirming	confirm	VERB
easat-11495	105	14	indicator	indicator	NOUN
easat-11495	105	15	reliability	reliability	NOUN
easat-11495	105	16	(	(	PUNCT
easat-11495	105	17	table	table	NOUN
easat-11495	105	18	1	1	NUM
easat-11495	105	19	)	)	PUNCT
easat-11495	105	20	.	.	PUNCT
easat-11495	106	1	tc1	tc1	PROPN
easat-11495	106	2	was	be	AUX
easat-11495	106	3	excluded	exclude	VERB
easat-11495	106	4	due	due	ADP
easat-11495	106	5	to	to	ADP
easat-11495	106	6	a	a	DET
easat-11495	106	7	low	low	ADJ
easat-11495	106	8	outer	outer	ADJ
easat-11495	106	9	loading	loading	NOUN
easat-11495	106	10	97	97	NUM
easat-11495	106	11	edelweiss	edelweiss	PROPN
easat-11495	106	12	applied	apply	VERB
easat-11495	106	13	science	science	NOUN
easat-11495	106	14	and	and	CCONJ
easat-11495	106	15	technology	technology	NOUN
easat-11495	106	16	issn	issn	PROPN
easat-11495	106	17	:	:	PUNCT
easat-11495	106	18	2576	2576	NUM
easat-11495	106	19	-	-	SYM
easat-11495	106	20	8484	8484	NUM
easat-11495	106	21	vol	vol	NOUN
easat-11495	106	22	.	.	PROPN
easat-11495	107	1	10	10	NUM
easat-11495	107	2	,	,	PUNCT
easat-11495	107	3	no	no	INTJ
easat-11495	107	4	.	.	NOUN
easat-11495	107	5	1	1	NUM
easat-11495	107	6	:	:	SYM
easat-11495	107	7	93	93	NUM
easat-11495	107	8	-	-	SYM
easat-11495	107	9	101	101	NUM
easat-11495	107	10	,	,	PUNCT
easat-11495	107	11	2026	2026	NUM
easat-11495	107	12	doi	doi	NOUN
easat-11495	107	13	:	:	PUNCT
easat-11495	107	14	10.55214/2576	10.55214/2576	NUM
easat-11495	107	15	-	-	NOUN
easat-11495	107	16	8484.v9i12.11483	8484.v9i12.11483	NOUN
easat-11495	108	1	©	©	PROPN
easat-11495	108	2	2026	2026	NUM
easat-11495	108	3	by	by	ADP
easat-11495	108	4	the	the	DET
easat-11495	108	5	authors	author	NOUN
easat-11495	108	6	;	;	PUNCT
easat-11495	108	7	licensee	licensee	PROPN
easat-11495	108	8	learning	learning	NOUN
easat-11495	108	9	gate	gate	NOUN
easat-11495	108	10	(	(	PUNCT
easat-11495	108	11	<	<	X
easat-11495	108	12	0.7	0.7	NUM
easat-11495	108	13	)	)	PUNCT
easat-11495	108	14	in	in	ADP
easat-11495	108	15	preliminary	preliminary	ADJ
easat-11495	108	16	analysis	analysis	NOUN
easat-11495	108	17	,	,	PUNCT
easat-11495	108	18	with	with	ADP
easat-11495	108	19	sensitivity	sensitivity	NOUN
easat-11495	108	20	tests	test	NOUN
easat-11495	108	21	showing	show	VERB
easat-11495	108	22	minimal	minimal	ADJ
easat-11495	108	23	impact	impact	NOUN
easat-11495	108	24	on	on	ADP
easat-11495	108	25	model	model	NOUN
easat-11495	108	26	outcomes	outcome	NOUN
easat-11495	108	27	(	(	PUNCT
easat-11495	108	28	see	see	VERB
easat-11495	108	29	supplementary	supplementary	ADJ
easat-11495	108	30	material	material	NOUN
easat-11495	108	31	)	)	PUNCT
easat-11495	109	1	[	[	X
easat-11495	109	2	24	24	NUM
easat-11495	109	3	]	]	PUNCT
easat-11495	109	4	.	.	PUNCT
easat-11495	109	5	table	table	NOUN
easat-11495	109	6	1	1	NUM
easat-11495	109	7	.	.	PUNCT
easat-11495	109	8	outer	outer	ADJ
easat-11495	109	9	loadings	loading	NOUN
easat-11495	109	10	.	.	PUNCT
easat-11495	110	1	indicator	indicator	PROPN
easat-11495	110	2	bc	bc	PROPN
easat-11495	110	3	ct	ct	PROPN
easat-11495	110	4	kh	kh	PROPN
easat-11495	110	5	ql	ql	PROPN
easat-11495	110	6	tc	tc	NUM
easat-11495	110	7	bc1	bc1	NOUN
easat-11495	110	8	0.876	0.876	NUM
easat-11495	110	9	bc2	bc2	NOUN
easat-11495	110	10	0.884	0.884	NUM
easat-11495	110	11	bc3	bc3	NOUN
easat-11495	110	12	0.901	0.901	NUM
easat-11495	110	13	ct1	ct1	PROPN
easat-11495	110	14	0.882	0.882	NUM
easat-11495	110	15	ct2	ct2	PROPN
easat-11495	110	16	0.875	0.875	NUM
easat-11495	110	17	ct3	ct3	NOUN
easat-11495	110	18	0.884	0.884	NUM
easat-11495	110	19	kh1	kh1	NOUN
easat-11495	110	20	0.883	0.883	NUM
easat-11495	110	21	kh2	kh2	PROPN
easat-11495	110	22	0.870	0.870	NUM
easat-11495	110	23	kh3	kh3	PROPN
easat-11495	110	24	0.891	0.891	NUM
easat-11495	110	25	ql1	ql1	NOUN
easat-11495	110	26	0.895	0.895	NUM
easat-11495	110	27	ql2	ql2	NOUN
easat-11495	110	28	0.869	0.869	NUM
easat-11495	110	29	ql3	ql3	NOUN
easat-11495	110	30	0.870	0.870	NUM
easat-11495	110	31	tc1	tc1	NOUN
easat-11495	110	32	tc2	tc2	NOUN
easat-11495	110	33	0.871	0.871	NUM
easat-11495	110	34	tc3	tc3	VERB
easat-11495	110	35	0.894	0.894	NUM
easat-11495	110	36	cronbach	cronbach	NOUN
easat-11495	110	37	’s	’s	PART
easat-11495	110	38	alpha	alpha	NOUN
easat-11495	110	39	(	(	PUNCT
easat-11495	110	40	0.841–0.855	0.841–0.855	PROPN
easat-11495	110	41	)	)	PUNCT
easat-11495	110	42	and	and	CCONJ
easat-11495	110	43	composite	composite	ADJ
easat-11495	110	44	reliability	reliability	NOUN
easat-11495	110	45	(	(	PUNCT
easat-11495	110	46	0.909–0.917	0.909–0.917	NOUN
easat-11495	110	47	)	)	PUNCT
easat-11495	110	48	surpassed	surpass	VERB
easat-11495	110	49	0.7	0.7	NUM
easat-11495	110	50	,	,	PUNCT
easat-11495	110	51	indicating	indicate	VERB
easat-11495	110	52	strong	strong	ADJ
easat-11495	110	53	internal	internal	ADJ
easat-11495	110	54	consistency	consistency	NOUN
easat-11495	110	55	(	(	PUNCT
easat-11495	110	56	table	table	NOUN
easat-11495	110	57	2	2	NUM
easat-11495	110	58	)	)	PUNCT
easat-11495	110	59	.	.	PUNCT
easat-11495	111	1	convergent	convergent	ADJ
easat-11495	111	2	validity	validity	NOUN
easat-11495	111	3	was	be	AUX
easat-11495	111	4	established	establish	VERB
easat-11495	111	5	with	with	ADP
easat-11495	111	6	average	average	ADJ
easat-11495	111	7	variance	variance	NOUN
easat-11495	111	8	extracted	extract	VERB
easat-11495	111	9	(	(	PUNCT
easat-11495	111	10	ave	ave	NOUN
easat-11495	111	11	)	)	PUNCT
easat-11495	111	12	values	value	NOUN
easat-11495	111	13	ranging	range	VERB
easat-11495	111	14	from	from	ADP
easat-11495	111	15	0.757	0.757	NUM
easat-11495	111	16	to	to	ADP
easat-11495	111	17	0.773	0.773	NUM
easat-11495	111	18	,	,	PUNCT
easat-11495	111	19	exceeding	exceed	VERB
easat-11495	111	20	0.5	0.5	NUM
easat-11495	111	21	(	(	PUNCT
easat-11495	111	22	table	table	NOUN
easat-11495	111	23	2	2	NUM
easat-11495	111	24	)	)	PUNCT
easat-11495	111	25	.	.	PUNCT
easat-11495	112	1	discriminant	discriminant	ADJ
easat-11495	112	2	validity	validity	NOUN
easat-11495	112	3	was	be	AUX
easat-11495	112	4	confirmed	confirm	VERB
easat-11495	112	5	via	via	ADP
easat-11495	112	6	the	the	DET
easat-11495	112	7	fornell	fornell	NOUN
easat-11495	112	8	-	-	PUNCT
easat-11495	112	9	larcker	larcker	NOUN
easat-11495	112	10	criterion	criterion	NOUN
easat-11495	112	11	,	,	PUNCT
easat-11495	112	12	with	with	ADP
easat-11495	112	13	square	square	ADJ
easat-11495	112	14	roots	root	NOUN
easat-11495	112	15	of	of	ADP
easat-11495	112	16	ave	ave	NOUN
easat-11495	112	17	greater	great	ADJ
easat-11495	112	18	than	than	ADP
easat-11495	112	19	inter	inter	ADJ
easat-11495	112	20	-	-	ADJ
easat-11495	112	21	construct	construct	ADJ
easat-11495	112	22	correlations	correlation	NOUN
easat-11495	112	23	(	(	PUNCT
easat-11495	112	24	table	table	NOUN
easat-11495	112	25	3	3	NUM
easat-11495	112	26	)	)	PUNCT
easat-11495	112	27	,	,	PUNCT
easat-11495	112	28	and	and	CCONJ
easat-11495	112	29	the	the	DET
easat-11495	112	30	heterotrait	heterotrait	NOUN
easat-11495	112	31	-	-	PUNCT
easat-11495	112	32	monotrait	monotrait	NOUN
easat-11495	112	33	(	(	PUNCT
easat-11495	112	34	htmt	htmt	PROPN
easat-11495	112	35	)	)	PUNCT
easat-11495	112	36	ratio	ratio	NOUN
easat-11495	112	37	,	,	PUNCT
easat-11495	112	38	with	with	ADP
easat-11495	112	39	all	all	DET
easat-11495	112	40	values	value	NOUN
easat-11495	112	41	below	below	ADP
easat-11495	112	42	0.85	0.85	NUM
easat-11495	112	43	(	(	PUNCT
easat-11495	112	44	table	table	NOUN
easat-11495	112	45	4	4	NUM
easat-11495	112	46	)	)	PUNCT
easat-11495	112	47	.	.	PUNCT
easat-11495	113	1	cross	cros	NOUN
easat-11495	113	2	-	-	NOUN
easat-11495	113	3	loadings	loading	NOUN
easat-11495	113	4	further	far	ADV
easat-11495	113	5	validated	validate	VERB
easat-11495	113	6	indicator	indicator	NOUN
easat-11495	113	7	specificity	specificity	NOUN
easat-11495	113	8	,	,	PUNCT
easat-11495	113	9	with	with	ADP
easat-11495	113	10	each	each	DET
easat-11495	113	11	indicator	indicator	NOUN
easat-11495	113	12	loading	load	VERB
easat-11495	113	13	highest	high	ADJ
easat-11495	113	14	on	on	ADP
easat-11495	113	15	its	its	PRON
easat-11495	113	16	respective	respective	ADJ
easat-11495	113	17	construct	construct	NOUN
easat-11495	113	18	(	(	PUNCT
easat-11495	113	19	see	see	VERB
easat-11495	113	20	supplementary	supplementary	ADJ
easat-11495	113	21	material	material	NOUN
easat-11495	113	22	)	)	PUNCT
easat-11495	113	23	.	.	PUNCT
easat-11495	114	1	the	the	DET
easat-11495	114	2	full	full	ADJ
easat-11495	114	3	collinearity	collinearity	NOUN
easat-11495	114	4	test	test	NOUN
easat-11495	114	5	yielded	yield	VERB
easat-11495	114	6	indicator	indicator	NOUN
easat-11495	114	7	vifs	vif	NOUN
easat-11495	114	8	below	below	ADP
easat-11495	114	9	3.3	3.3	NUM
easat-11495	114	10	,	,	PUNCT
easat-11495	114	11	confirming	confirm	VERB
easat-11495	114	12	no	no	DET
easat-11495	114	13	common	common	ADJ
easat-11495	114	14	method	method	NOUN
easat-11495	114	15	bias	bias	NOUN
easat-11495	114	16	[	[	X
easat-11495	114	17	24	24	NUM
easat-11495	114	18	]	]	PUNCT
easat-11495	114	19	.	.	PUNCT
easat-11495	115	1	table	table	NOUN
easat-11495	115	2	2	2	NUM
easat-11495	115	3	.	.	PUNCT
easat-11495	115	4	construct	construct	VERB
easat-11495	115	5	reliability	reliability	NOUN
easat-11495	115	6	and	and	CCONJ
easat-11495	115	7	validity	validity	NOUN
easat-11495	115	8	construct	construct	VERB
easat-11495	115	9	cronbach	cronbach	PROPN
easat-11495	115	10	’s	’s	PART
easat-11495	115	11	alpha	alpha	ADJ
easat-11495	115	12	composite	composite	ADJ
easat-11495	115	13	reliability	reliability	NOUN
easat-11495	115	14	ave	ave	PROPN
easat-11495	115	15	bc	bc	PROPN
easat-11495	115	16	0.855	0.855	NUM
easat-11495	115	17	0.917	0.917	NUM
easat-11495	115	18	0.773	0.773	NUM
easat-11495	115	19	ct	ct	NUM
easat-11495	115	20	0.845	0.845	NUM
easat-11495	115	21	0.911	0.911	NUM
easat-11495	115	22	0.761	0.761	NUM
easat-11495	115	23	kh	kh	PROPN
easat-11495	115	24	0.846	0.846	NUM
easat-11495	115	25	0.912	0.912	NUM
easat-11495	115	26	0.763	0.763	NUM
easat-11495	115	27	ql	ql	ADP
easat-11495	115	28	0.841	0.841	NUM
easat-11495	115	29	0.909	0.909	NUM
easat-11495	115	30	0.757	0.757	NUM
easat-11495	115	31	tc	tc	NUM
easat-11495	115	32	0.846	0.846	NUM
easat-11495	115	33	0.912	0.912	NUM
easat-11495	115	34	0.763	0.763	NUM
easat-11495	115	35	table	table	NOUN
easat-11495	115	36	3	3	NUM
easat-11495	115	37	.	.	PUNCT
easat-11495	115	38	fornell	fornell	NOUN
easat-11495	115	39	-	-	PUNCT
easat-11495	115	40	larcker	larcker	NOUN
easat-11495	115	41	criterion	criterion	NOUN
easat-11495	115	42	.	.	PUNCT
easat-11495	116	1	bc	bc	PROPN
easat-11495	116	2	ct	ct	PROPN
easat-11495	116	3	kh	kh	PROPN
easat-11495	116	4	ql	ql	PROPN
easat-11495	116	5	tc	tc	NUM
easat-11495	116	6	bc	bc	PROPN
easat-11495	116	7	0.896	0.896	NUM
easat-11495	116	8	ct	ct	NUM
easat-11495	116	9	0.433	0.433	NUM
easat-11495	116	10	0.889	0.889	NUM
easat-11495	116	11	kh	kh	PROPN
easat-11495	116	12	0.549	0.549	NUM
easat-11495	116	13	0.545	0.545	NUM
easat-11495	116	14	0.890	0.890	NUM
easat-11495	116	15	ql	ql	ADP
easat-11495	116	16	0.613	0.613	NUM
easat-11495	116	17	0.484	0.484	NUM
easat-11495	116	18	0.569	0.569	NUM
easat-11495	116	19	0.887	0.887	NUM
easat-11495	116	20	tc	tc	NUM
easat-11495	116	21	0.636	0.636	NUM
easat-11495	116	22	0.590	0.590	NUM
easat-11495	116	23	0.753	0.753	NUM
easat-11495	116	24	0.695	0.695	NUM
easat-11495	116	25	0.890	0.890	NUM
easat-11495	116	26	98	98	NUM
easat-11495	116	27	edelweiss	edelweiss	PROPN
easat-11495	116	28	applied	apply	VERB
easat-11495	116	29	science	science	NOUN
easat-11495	116	30	and	and	CCONJ
easat-11495	116	31	technology	technology	NOUN
easat-11495	116	32	issn	issn	PROPN
easat-11495	116	33	:	:	PUNCT
easat-11495	116	34	2576	2576	NUM
easat-11495	116	35	-	-	SYM
easat-11495	116	36	8484	8484	NUM
easat-11495	116	37	vol	vol	NOUN
easat-11495	116	38	.	.	PROPN
easat-11495	117	1	10	10	NUM
easat-11495	117	2	,	,	PUNCT
easat-11495	117	3	no	no	INTJ
easat-11495	117	4	.	.	NOUN
easat-11495	117	5	1	1	NUM
easat-11495	117	6	:	:	SYM
easat-11495	117	7	93	93	NUM
easat-11495	117	8	-	-	SYM
easat-11495	117	9	101	101	NUM
easat-11495	117	10	,	,	PUNCT
easat-11495	117	11	2026	2026	NUM
easat-11495	117	12	doi	doi	NOUN
easat-11495	117	13	:	:	PUNCT
easat-11495	117	14	10.55214/2576	10.55214/2576	NUM
easat-11495	117	15	-	-	NOUN
easat-11495	117	16	8484.v9i12.11483	8484.v9i12.11483	NOUN
easat-11495	118	1	©	©	PROPN
easat-11495	118	2	2026	2026	NUM
easat-11495	118	3	by	by	ADP
easat-11495	118	4	the	the	DET
easat-11495	118	5	authors	author	NOUN
easat-11495	118	6	;	;	PUNCT
easat-11495	118	7	licensee	licensee	PROPN
easat-11495	118	8	learning	learn	VERB
easat-11495	118	9	gate	gate	NOUN
easat-11495	118	10	table	table	NOUN
easat-11495	118	11	4	4	NUM
easat-11495	118	12	.	.	PUNCT
easat-11495	118	13	heterotrait	heterotrait	NOUN
easat-11495	118	14	-	-	PUNCT
easat-11495	118	15	monotrait	monotrait	PROPN
easat-11495	118	16	(	(	PUNCT
easat-11495	118	17	htmt	htmt	PROPN
easat-11495	118	18	)	)	PUNCT
easat-11495	118	19	ratio	ratio	NOUN
easat-11495	118	20	.	.	PUNCT
easat-11495	119	1	bc	bc	PROPN
easat-11495	119	2	ct	ct	PROPN
easat-11495	119	3	kh	kh	PROPN
easat-11495	119	4	ql	ql	PROPN
easat-11495	119	5	tc	tc	NUM
easat-11495	119	6	bc	bc	PROPN
easat-11495	120	1	ct	ct	PROPN
easat-11495	120	2	0.451	0.451	NUM
easat-11495	120	3	kh	kh	PROPN
easat-11495	120	4	0.572	0.572	NUM
easat-11495	120	5	0.568	0.568	NUM
easat-11495	120	6	ql	ql	NOUN
easat-11495	120	7	0.639	0.639	NUM
easat-11495	120	8	0.506	0.506	NUM
easat-11495	120	9	0.593	0.593	NUM
easat-11495	120	10	tc	tc	NUM
easat-11495	120	11	0.662	0.662	NUM
easat-11495	120	12	0.615	0.615	NUM
easat-11495	120	13	0.784	0.784	NUM
easat-11495	120	14	0.723	0.723	NUM
easat-11495	120	15	4.2	4.2	NUM
easat-11495	120	16	.	.	PUNCT
easat-11495	121	1	structural	structural	ADJ
easat-11495	121	2	model	model	NOUN
easat-11495	121	3	the	the	DET
easat-11495	121	4	structural	structural	ADJ
easat-11495	121	5	model	model	NOUN
easat-11495	121	6	tested	test	VERB
easat-11495	121	7	hypotheses	hypothesis	NOUN
easat-11495	121	8	h1	h1	ADJ
easat-11495	121	9	–	–	PUNCT
easat-11495	121	10	h4	h4	PROPN
easat-11495	121	11	,	,	PUNCT
easat-11495	121	12	with	with	ADP
easat-11495	121	13	results	result	NOUN
easat-11495	121	14	summarized	summarize	VERB
easat-11495	121	15	in	in	ADP
easat-11495	121	16	table	table	NOUN
easat-11495	121	17	5	5	NUM
easat-11495	121	18	.	.	PUNCT
easat-11495	122	1	all	all	DET
easat-11495	122	2	hypotheses	hypothesis	NOUN
easat-11495	122	3	were	be	AUX
easat-11495	122	4	supported	support	VERB
easat-11495	122	5	:	:	PUNCT
easat-11495	122	6	governance	governance	NOUN
easat-11495	122	7	structure	structure	NOUN
easat-11495	122	8	(	(	PUNCT
easat-11495	122	9	h1	h1	PROPN
easat-11495	122	10	:	:	PUNCT
easat-11495	122	11	β	β	X
easat-11495	122	12	=	=	SYM
easat-11495	122	13	0.176	0.176	NUM
easat-11495	122	14	,	,	PUNCT
easat-11495	122	15	p	p	X
easat-11495	122	16	=	=	NOUN
easat-11495	122	17	0.006	0.006	NUM
easat-11495	122	18	,	,	PUNCT
easat-11495	122	19	f²	f²	NOUN
easat-11495	122	20	=	=	NOUN
easat-11495	122	21	0.057	0.057	NUM
easat-11495	122	22	)	)	PUNCT
easat-11495	122	23	,	,	PUNCT
easat-11495	122	24	strategic	strategic	ADJ
easat-11495	122	25	planning	planning	NOUN
easat-11495	122	26	(	(	PUNCT
easat-11495	122	27	h2	h2	NOUN
easat-11495	122	28	:	:	PUNCT
easat-11495	122	29	β	β	X
easat-11495	122	30	=	=	PUNCT
easat-11495	122	31	0.161	0.161	NUM
easat-11495	122	32	,	,	PUNCT
easat-11495	122	33	p	p	X
easat-11495	122	34	=	=	PROPN
easat-11495	122	35	0.016	0.016	NUM
easat-11495	122	36	,	,	PUNCT
easat-11495	122	37	f²	f²	PROPN
easat-11495	122	38	=	=	NOUN
easat-11495	122	39	0.054	0.054	NUM
easat-11495	122	40	)	)	PUNCT
easat-11495	122	41	,	,	PUNCT
easat-11495	122	42	financial	financial	ADJ
easat-11495	122	43	compliance	compliance	NOUN
easat-11495	122	44	(	(	PUNCT
easat-11495	122	45	h3	h3	NOUN
easat-11495	122	46	:	:	PUNCT
easat-11495	122	47	β	β	X
easat-11495	122	48	=	=	PUNCT
easat-11495	122	49	0.412	0.412	NUM
easat-11495	122	50	,	,	PUNCT
easat-11495	122	51	p	p	X
easat-11495	122	52	<	<	X
easat-11495	122	53	0.001	0.001	NUM
easat-11495	122	54	,	,	PUNCT
easat-11495	122	55	f²	f²	PROPN
easat-11495	122	56	=	=	SYM
easat-11495	122	57	0.304	0.304	NUM
easat-11495	122	58	)	)	PUNCT
easat-11495	122	59	,	,	PUNCT
easat-11495	122	60	and	and	CCONJ
easat-11495	122	61	information	information	NOUN
easat-11495	122	62	management	management	NOUN
easat-11495	122	63	(	(	PUNCT
easat-11495	122	64	h4	h4	PROPN
easat-11495	122	65	:	:	PUNCT
easat-11495	122	66	β	β	X
easat-11495	122	67	=	=	SYM
easat-11495	122	68	0.279	0.279	NUM
easat-11495	122	69	,	,	PUNCT
easat-11495	122	70	p	p	X
easat-11495	122	71	=	=	NOUN
easat-11495	122	72	0.002	0.002	NUM
easat-11495	122	73	,	,	PUNCT
easat-11495	122	74	f²	f²	PROPN
easat-11495	122	75	=	=	SYM
easat-11495	122	76	0.135	0.135	NUM
easat-11495	122	77	)	)	PUNCT
easat-11495	122	78	positively	positively	ADV
easat-11495	122	79	influenced	influence	VERB
easat-11495	122	80	institutional	institutional	ADJ
easat-11495	122	81	sustainability	sustainability	NOUN
easat-11495	122	82	.	.	PUNCT
easat-11495	123	1	financial	financial	ADJ
easat-11495	123	2	compliance	compliance	NOUN
easat-11495	123	3	exhibited	exhibit	VERB
easat-11495	123	4	the	the	DET
easat-11495	123	5	strongest	strong	ADJ
easat-11495	123	6	effect	effect	NOUN
easat-11495	123	7	,	,	PUNCT
easat-11495	123	8	followed	follow	VERB
easat-11495	123	9	by	by	ADP
easat-11495	123	10	information	information	NOUN
easat-11495	123	11	management	management	NOUN
easat-11495	123	12	,	,	PUNCT
easat-11495	123	13	while	while	SCONJ
easat-11495	123	14	governance	governance	NOUN
easat-11495	123	15	structure	structure	NOUN
easat-11495	123	16	and	and	CCONJ
easat-11495	123	17	strategic	strategic	ADJ
easat-11495	123	18	planning	planning	NOUN
easat-11495	123	19	had	have	VERB
easat-11495	123	20	smaller	small	ADJ
easat-11495	123	21	but	but	CCONJ
easat-11495	123	22	significant	significant	ADJ
easat-11495	123	23	impacts	impact	NOUN
easat-11495	123	24	.	.	PUNCT
easat-11495	124	1	table	table	NOUN
easat-11495	124	2	5	5	NUM
easat-11495	124	3	.	.	PUNCT
easat-11495	124	4	structural	structural	ADJ
easat-11495	124	5	model	model	NOUN
easat-11495	124	6	results	result	NOUN
easat-11495	124	7	.	.	PUNCT
easat-11495	125	1	path	path	NOUN
easat-11495	125	2	β	β	AUX
easat-11495	125	3	mean	mean	VERB
easat-11495	125	4	sd	sd	ADP
easat-11495	125	5	t	t	PROPN
easat-11495	125	6	-	-	PUNCT
easat-11495	125	7	statistic	statistic	NOUN
easat-11495	125	8	p	p	NOUN
easat-11495	125	9	-	-	PUNCT
easat-11495	125	10	value	value	NOUN
easat-11495	125	11	bc	bc	PROPN
easat-11495	125	12	→	→	SYM
easat-11495	125	13	tc	tc	ADP
easat-11495	125	14	0.176	0.176	NUM
easat-11495	125	15	0.177	0.177	NUM
easat-11495	125	16	0.068	0.068	NUM
easat-11495	125	17	2.654	2.654	NUM
easat-11495	125	18	0.006	0.006	NUM
easat-11495	125	19	ct	ct	NUM
easat-11495	125	20	→	→	SYM
easat-11495	125	21	tc	tc	NUM
easat-11495	125	22	0.161	0.161	NUM
easat-11495	125	23	0.160	0.160	NUM
easat-11495	125	24	0.069	0.069	NUM
easat-11495	125	25	2.388	2.388	NUM
easat-11495	125	26	0.016	0.016	NUM
easat-11495	125	27	kh	kh	PROPN
easat-11495	125	28	→	→	PROPN
easat-11495	125	29	tc	tc	NUM
easat-11495	125	30	0.412	0.412	NUM
easat-11495	125	31	0.407	0.407	NUM
easat-11495	125	32	0.093	0.093	NUM
easat-11495	125	33	4.537	4.537	NUM
easat-11495	125	34	0.000	0.000	NUM
easat-11495	125	35	ql	ql	NOUN
easat-11495	125	36	→	→	SYM
easat-11495	125	37	tc	tc	NOUN
easat-11495	125	38	0.279	0.279	NUM
easat-11495	125	39	0.282	0.282	NUM
easat-11495	125	40	0.086	0.086	NUM
easat-11495	125	41	3.338	3.338	NUM
easat-11495	125	42	0.002	0.002	NUM
easat-11495	125	43	the	the	DET
easat-11495	125	44	model	model	NOUN
easat-11495	125	45	explained	explain	VERB
easat-11495	125	46	68.2	68.2	NUM
easat-11495	125	47	%	%	NOUN
easat-11495	125	48	of	of	ADP
easat-11495	125	49	the	the	DET
easat-11495	125	50	variance	variance	NOUN
easat-11495	125	51	in	in	ADP
easat-11495	125	52	institutional	institutional	ADJ
easat-11495	125	53	sustainability	sustainability	NOUN
easat-11495	125	54	(	(	PUNCT
easat-11495	125	55	r²	r²	NOUN
easat-11495	125	56	=	=	SYM
easat-11495	125	57	0.682	0.682	NUM
easat-11495	125	58	,	,	PUNCT
easat-11495	125	59	adjusted	adjust	VERB
easat-11495	125	60	r²	r²	NOUN
easat-11495	125	61	=	=	NOUN
easat-11495	125	62	0.673	0.673	NUM
easat-11495	125	63	)	)	PUNCT
easat-11495	125	64	,	,	PUNCT
easat-11495	125	65	indicating	indicate	VERB
easat-11495	125	66	strong	strong	ADJ
easat-11495	125	67	explanatory	explanatory	ADJ
easat-11495	125	68	power	power	NOUN
easat-11495	125	69	.	.	PUNCT
easat-11495	126	1	the	the	DET
easat-11495	126	2	standardized	standardized	ADJ
easat-11495	126	3	root	root	NOUN
easat-11495	126	4	mean	mean	NOUN
easat-11495	126	5	square	square	ADJ
easat-11495	126	6	residual	residual	ADJ
easat-11495	126	7	(	(	PUNCT
easat-11495	126	8	srmr	srmr	PROPN
easat-11495	126	9	=	=	SYM
easat-11495	126	10	0.065	0.065	NUM
easat-11495	126	11	)	)	PUNCT
easat-11495	126	12	confirmed	confirm	VERB
easat-11495	126	13	a	a	DET
easat-11495	126	14	good	good	ADJ
easat-11495	126	15	model	model	NOUN
easat-11495	126	16	fit	fit	NOUN
easat-11495	127	1	[	[	X
easat-11495	127	2	24	24	NUM
easat-11495	127	3	]	]	PUNCT
easat-11495	127	4	.	.	PUNCT
easat-11495	128	1	variance	variance	NOUN
easat-11495	128	2	inflation	inflation	NOUN
easat-11495	128	3	factors	factor	NOUN
easat-11495	128	4	(	(	PUNCT
easat-11495	128	5	vifs	vifs	PROPN
easat-11495	128	6	)	)	PUNCT
easat-11495	128	7	ranged	range	VERB
easat-11495	128	8	from	from	ADP
easat-11495	128	9	1.481	1.481	NUM
easat-11495	128	10	to	to	ADP
easat-11495	128	11	1.810	1.810	NUM
easat-11495	128	12	,	,	PUNCT
easat-11495	128	13	indicating	indicate	VERB
easat-11495	128	14	no	no	DET
easat-11495	128	15	multicollinearity	multicollinearity	NOUN
easat-11495	128	16	(	(	PUNCT
easat-11495	128	17	table	table	NOUN
easat-11495	128	18	6	6	NUM
easat-11495	128	19	)	)	PUNCT
easat-11495	128	20	.	.	PUNCT
easat-11495	129	1	mediation	mediation	NOUN
easat-11495	129	2	analysis	analysis	NOUN
easat-11495	129	3	(	(	PUNCT
easat-11495	129	4	bootstrapping	bootstrappe	VERB
easat-11495	129	5	,	,	PUNCT
easat-11495	129	6	5,000	5,000	NUM
easat-11495	129	7	samples	sample	NOUN
easat-11495	129	8	)	)	PUNCT
easat-11495	129	9	revealed	reveal	VERB
easat-11495	129	10	that	that	SCONJ
easat-11495	129	11	information	information	NOUN
easat-11495	129	12	management	management	NOUN
easat-11495	129	13	partially	partially	ADV
easat-11495	129	14	mediates	mediate	VERB
easat-11495	129	15	the	the	DET
easat-11495	129	16	relationship	relationship	NOUN
easat-11495	129	17	between	between	ADP
easat-11495	129	18	governance	governance	NOUN
easat-11495	129	19	structure	structure	NOUN
easat-11495	129	20	and	and	CCONJ
easat-11495	129	21	institutional	institutional	ADJ
easat-11495	129	22	sustainability	sustainability	NOUN
easat-11495	129	23	(	(	PUNCT
easat-11495	129	24	indirect	indirect	ADJ
easat-11495	129	25	effect	effect	NOUN
easat-11495	129	26	:	:	PUNCT
easat-11495	129	27	β	β	X
easat-11495	129	28	=	=	PUNCT
easat-11495	129	29	0.082	0.082	NUM
easat-11495	129	30	,	,	PUNCT
easat-11495	129	31	p	p	X
easat-11495	129	32	=	=	NOUN
easat-11495	129	33	0.032	0.032	NUM
easat-11495	129	34	)	)	PUNCT
easat-11495	129	35	,	,	PUNCT
easat-11495	129	36	thereby	thereby	ADV
easat-11495	129	37	enhancing	enhance	VERB
easat-11495	129	38	the	the	DET
easat-11495	129	39	model	model	NOUN
easat-11495	129	40	’s	’s	PART
easat-11495	129	41	theoretical	theoretical	ADJ
easat-11495	129	42	depth	depth	NOUN
easat-11495	129	43	.	.	PUNCT
easat-11495	130	1	no	no	DET
easat-11495	130	2	significant	significant	ADJ
easat-11495	130	3	mediation	mediation	NOUN
easat-11495	130	4	was	be	AUX
easat-11495	130	5	found	find	VERB
easat-11495	130	6	for	for	ADP
easat-11495	130	7	other	other	ADJ
easat-11495	130	8	paths	path	NOUN
easat-11495	130	9	.	.	PUNCT
easat-11495	131	1	table	table	NOUN
easat-11495	131	2	6	6	NUM
easat-11495	131	3	.	.	PUNCT
easat-11495	132	1	collinearity	collinearity	NOUN
easat-11495	132	2	and	and	CCONJ
easat-11495	132	3	effect	effect	NOUN
easat-11495	132	4	sizes	size	NOUN
easat-11495	132	5	.	.	PUNCT
easat-11495	133	1	construct	construct	VERB
easat-11495	133	2	vif	vif	PROPN
easat-11495	133	3	f²	f²	PROPN
easat-11495	133	4	bc	bc	PROPN
easat-11495	133	5	1.706	1.706	NUM
easat-11495	133	6	0.057	0.057	NUM
easat-11495	133	7	ct	ct	NUM
easat-11495	133	8	1.481	1.481	NUM
easat-11495	133	9	0.054	0.054	NUM
easat-11495	133	10	kh	kh	PROPN
easat-11495	133	11	1.759	1.759	NUM
easat-11495	133	12	0.304	0.304	NUM
easat-11495	133	13	ql	ql	ADP
easat-11495	133	14	1.810	1.810	NUM
easat-11495	133	15	0.135	0.135	NUM
easat-11495	133	16	tc	tc	NOUN
easat-11495	133	17	r²	r²	NOUN
easat-11495	133	18	:	:	PUNCT
easat-11495	133	19	0.682	0.682	NUM
easat-11495	133	20	adjusted	adjusted	ADJ
easat-11495	133	21	r²	r²	NOUN
easat-11495	133	22	:	:	PUNCT
easat-11495	133	23	0.673	0.673	NUM
easat-11495	133	24	5	5	NUM
easat-11495	133	25	.	.	PUNCT
easat-11495	133	26	discussion	discussion	NOUN
easat-11495	133	27	the	the	DET
easat-11495	133	28	findings	finding	NOUN
easat-11495	133	29	confirm	confirm	VERB
easat-11495	133	30	that	that	SCONJ
easat-11495	133	31	financial	financial	ADJ
easat-11495	133	32	compliance	compliance	NOUN
easat-11495	133	33	(	(	PUNCT
easat-11495	133	34	kh	kh	PROPN
easat-11495	133	35	,	,	PUNCT
easat-11495	133	36	β	β	X
easat-11495	133	37	=	=	PUNCT
easat-11495	133	38	0.412	0.412	NUM
easat-11495	133	39	,	,	PUNCT
easat-11495	133	40	p	p	X
easat-11495	133	41	<	<	X
easat-11495	133	42	0.001	0.001	NUM
easat-11495	133	43	)	)	PUNCT
easat-11495	133	44	exerts	exert	VERB
easat-11495	133	45	the	the	DET
easat-11495	133	46	strongest	strong	ADJ
easat-11495	133	47	influence	influence	NOUN
easat-11495	133	48	on	on	ADP
easat-11495	133	49	institutional	institutional	ADJ
easat-11495	133	50	sustainability	sustainability	NOUN
easat-11495	133	51	(	(	PUNCT
easat-11495	133	52	tc	tc	NOUN
easat-11495	133	53	)	)	PUNCT
easat-11495	133	54	of	of	ADP
easat-11495	133	55	people	people	NOUN
easat-11495	133	56	’s	’s	PART
easat-11495	133	57	credit	credit	NOUN
easat-11495	133	58	funds	fund	NOUN
easat-11495	133	59	(	(	PUNCT
easat-11495	133	60	pcfs	pcfs	PROPN
easat-11495	133	61	)	)	PUNCT
easat-11495	133	62	,	,	PUNCT
easat-11495	133	63	followed	follow	VERB
easat-11495	133	64	by	by	ADP
easat-11495	133	65	information	information	NOUN
easat-11495	133	66	management	management	NOUN
easat-11495	133	67	(	(	PUNCT
easat-11495	133	68	ql	ql	PROPN
easat-11495	133	69	,	,	PUNCT
easat-11495	133	70	β	β	X
easat-11495	133	71	=	=	SYM
easat-11495	133	72	0.279	0.279	NUM
easat-11495	133	73	,	,	PUNCT
easat-11495	133	74	p	p	NOUN
easat-11495	133	75	=	=	NOUN
easat-11495	133	76	0.002	0.002	NUM
easat-11495	133	77	)	)	PUNCT
easat-11495	133	78	,	,	PUNCT
easat-11495	134	1	governance	governance	NOUN
easat-11495	134	2	structure	structure	NOUN
easat-11495	134	3	(	(	PUNCT
easat-11495	134	4	bc	bc	PROPN
easat-11495	134	5	,	,	PUNCT
easat-11495	134	6	β	β	X
easat-11495	134	7	=	=	SYM
easat-11495	134	8	0.176	0.176	NUM
easat-11495	134	9	,	,	PUNCT
easat-11495	134	10	p	p	X
easat-11495	134	11	=	=	NOUN
easat-11495	134	12	0.006	0.006	NUM
easat-11495	134	13	)	)	PUNCT
easat-11495	134	14	,	,	PUNCT
easat-11495	134	15	and	and	CCONJ
easat-11495	134	16	strategic	strategic	ADJ
easat-11495	134	17	planning	planning	NOUN
easat-11495	134	18	(	(	PUNCT
easat-11495	134	19	ct	ct	PROPN
easat-11495	134	20	,	,	PUNCT
easat-11495	134	21	β	β	NOUN
easat-11495	134	22	=	=	PUNCT
easat-11495	134	23	0.161	0.161	NUM
easat-11495	134	24	,	,	PUNCT
easat-11495	134	25	p	p	X
easat-11495	134	26	=	=	PROPN
easat-11495	134	27	0.016	0.016	NUM
easat-11495	134	28	)	)	PUNCT
easat-11495	134	29	.	.	PUNCT
easat-11495	135	1	these	these	DET
easat-11495	135	2	results	result	NOUN
easat-11495	135	3	align	align	VERB
easat-11495	135	4	with	with	ADP
easat-11495	135	5	prior	prior	ADJ
easat-11495	135	6	studies	study	NOUN
easat-11495	135	7	emphasizing	emphasize	VERB
easat-11495	135	8	the	the	DET
easat-11495	135	9	pivotal	pivotal	ADJ
easat-11495	135	10	role	role	NOUN
easat-11495	135	11	of	of	ADP
easat-11495	135	12	financial	financial	ADJ
easat-11495	135	13	transparency	transparency	NOUN
easat-11495	135	14	and	and	CCONJ
easat-11495	135	15	regulatory	regulatory	ADJ
easat-11495	135	16	adherence	adherence	NOUN
easat-11495	135	17	in	in	ADP
easat-11495	135	18	sustaining	sustain	VERB
easat-11495	135	19	cooperative	cooperative	ADJ
easat-11495	135	20	financial	financial	ADJ
easat-11495	135	21	institutions	institution	NOUN
easat-11495	135	22	[	[	X
easat-11495	135	23	15	15	NUM
easat-11495	135	24	,	,	PUNCT
easat-11495	135	25	17	17	NUM
easat-11495	135	26	,	,	PUNCT
easat-11495	135	27	20	20	NUM
easat-11495	135	28	]	]	PUNCT
easat-11495	135	29	.	.	PUNCT
easat-11495	136	1	the	the	DET
easat-11495	136	2	strong	strong	ADJ
easat-11495	136	3	effect	effect	NOUN
easat-11495	136	4	of	of	ADP
easat-11495	136	5	financial	financial	ADJ
easat-11495	136	6	compliance	compliance	NOUN
easat-11495	136	7	underscores	underscore	VERB
easat-11495	136	8	the	the	DET
easat-11495	136	9	importance	importance	NOUN
easat-11495	136	10	of	of	ADP
easat-11495	136	11	transparent	transparent	ADJ
easat-11495	136	12	reporting	reporting	NOUN
easat-11495	136	13	and	and	CCONJ
easat-11495	136	14	independent	independent	ADJ
easat-11495	136	15	audits	audits	NOUN
easat-11495	136	16	in	in	ADP
easat-11495	136	17	building	build	VERB
easat-11495	136	18	stakeholder	stakeholder	NOUN
easat-11495	136	19	trust	trust	NOUN
easat-11495	136	20	and	and	CCONJ
easat-11495	136	21	mitigating	mitigate	VERB
easat-11495	136	22	risks	risk	NOUN
easat-11495	136	23	,	,	PUNCT
easat-11495	136	24	consistent	consistent	ADJ
easat-11495	136	25	with	with	ADP
easat-11495	136	26	evidence	evidence	NOUN
easat-11495	136	27	from	from	ADP
easat-11495	136	28	microfinance	microfinance	NOUN
easat-11495	136	29	institutions	institution	NOUN
easat-11495	136	30	in	in	ADP
easat-11495	136	31	vietnam	vietnam	PROPN
easat-11495	136	32	and	and	CCONJ
easat-11495	136	33	globally	globally	ADV
easat-11495	136	34	[	[	X
easat-11495	136	35	4	4	NUM
easat-11495	136	36	,	,	PUNCT
easat-11495	136	37	17	17	NUM
easat-11495	136	38	]	]	PUNCT
easat-11495	136	39	.	.	PUNCT
easat-11495	137	1	this	this	DET
easat-11495	137	2	finding	find	VERB
easat-11495	137	3	99	99	NUM
easat-11495	137	4	edelweiss	edelweiss	PROPN
easat-11495	137	5	applied	apply	VERB
easat-11495	137	6	science	science	NOUN
easat-11495	137	7	and	and	CCONJ
easat-11495	137	8	technology	technology	NOUN
easat-11495	137	9	issn	issn	PROPN
easat-11495	137	10	:	:	PUNCT
easat-11495	137	11	2576	2576	NUM
easat-11495	137	12	-	-	SYM
easat-11495	137	13	8484	8484	NUM
easat-11495	137	14	vol	vol	NOUN
easat-11495	137	15	.	.	PROPN
easat-11495	137	16	10	10	NUM
easat-11495	137	17	,	,	PUNCT
easat-11495	137	18	no	no	INTJ
easat-11495	137	19	.	.	NOUN
easat-11495	137	20	1	1	NUM
easat-11495	137	21	:	:	SYM
easat-11495	137	22	93	93	NUM
easat-11495	137	23	-	-	SYM
easat-11495	137	24	101	101	NUM
easat-11495	137	25	,	,	PUNCT
easat-11495	137	26	2026	2026	NUM
easat-11495	137	27	doi	doi	NOUN
easat-11495	137	28	:	:	PUNCT
easat-11495	137	29	10.55214/2576	10.55214/2576	NUM
easat-11495	137	30	-	-	NOUN
easat-11495	137	31	8484.v9i12.11483	8484.v9i12.11483	NOUN
easat-11495	137	32	©	©	PROPN
easat-11495	137	33	2026	2026	NUM
easat-11495	137	34	by	by	ADP
easat-11495	137	35	the	the	DET
easat-11495	137	36	authors	author	NOUN
easat-11495	137	37	;	;	PUNCT
easat-11495	137	38	licensee	licensee	PROPN
easat-11495	137	39	learning	learning	PROPN
easat-11495	137	40	gate	gate	PROPN
easat-11495	137	41	extends	extends	AUX
easat-11495	137	42	lassoued	lassoue	VERB
easat-11495	137	43	's	's	PART
easat-11495	137	44	[	[	X
easat-11495	137	45	15	15	NUM
easat-11495	137	46	]	]	X
easat-11495	137	47	work	work	NOUN
easat-11495	137	48	on	on	ADP
easat-11495	137	49	financial	financial	ADJ
easat-11495	137	50	stability	stability	NOUN
easat-11495	137	51	in	in	ADP
easat-11495	137	52	cooperative	cooperative	ADJ
easat-11495	137	53	banking	banking	NOUN
easat-11495	137	54	,	,	PUNCT
easat-11495	137	55	highlighting	highlight	VERB
easat-11495	137	56	compliance	compliance	NOUN
easat-11495	137	57	as	as	ADP
easat-11495	137	58	a	a	DET
easat-11495	137	59	cornerstone	cornerstone	NOUN
easat-11495	137	60	of	of	ADP
easat-11495	137	61	sustainability	sustainability	NOUN
easat-11495	137	62	in	in	ADP
easat-11495	137	63	transitional	transitional	ADJ
easat-11495	137	64	economies	economy	NOUN
easat-11495	137	65	[	[	X
easat-11495	137	66	15	15	NUM
easat-11495	137	67	]	]	PUNCT
easat-11495	137	68	.	.	PUNCT
easat-11495	138	1	information	information	NOUN
easat-11495	138	2	management	management	NOUN
easat-11495	138	3	’s	’s	PART
easat-11495	138	4	significant	significant	ADJ
easat-11495	138	5	impact	impact	NOUN
easat-11495	138	6	and	and	CCONJ
easat-11495	138	7	partial	partial	ADJ
easat-11495	138	8	mediation	mediation	NOUN
easat-11495	138	9	of	of	ADP
easat-11495	138	10	the	the	DET
easat-11495	138	11	governance	governance	NOUN
easat-11495	138	12	structure	structure	NOUN
easat-11495	138	13	–	–	PUNCT
easat-11495	138	14	sustainability	sustainability	NOUN
easat-11495	138	15	relationship	relationship	NOUN
easat-11495	138	16	(	(	PUNCT
easat-11495	138	17	β	β	X
easat-11495	138	18	=	=	PUNCT
easat-11495	138	19	0.082	0.082	NUM
easat-11495	138	20	,	,	PUNCT
easat-11495	138	21	p	p	X
easat-11495	138	22	=	=	NOUN
easat-11495	138	23	0.032	0.032	NUM
easat-11495	138	24	)	)	PUNCT
easat-11495	138	25	emphasize	emphasize	VERB
easat-11495	138	26	its	its	PRON
easat-11495	138	27	role	role	NOUN
easat-11495	138	28	as	as	ADP
easat-11495	138	29	a	a	DET
easat-11495	138	30	strategic	strategic	ADJ
easat-11495	138	31	enabler	enabler	NOUN
easat-11495	138	32	.	.	PUNCT
easat-11495	139	1	robust	robust	ADJ
easat-11495	139	2	information	information	NOUN
easat-11495	139	3	systems	system	NOUN
easat-11495	139	4	facilitate	facilitate	VERB
easat-11495	139	5	data	data	NOUN
easat-11495	139	6	-	-	PUNCT
easat-11495	139	7	driven	drive	VERB
easat-11495	139	8	decision	decision	NOUN
easat-11495	139	9	-	-	PUNCT
easat-11495	139	10	making	making	NOUN
easat-11495	139	11	and	and	CCONJ
easat-11495	139	12	regulatory	regulatory	ADJ
easat-11495	139	13	compliance	compliance	NOUN
easat-11495	139	14	,	,	PUNCT
easat-11495	139	15	addressing	address	VERB
easat-11495	139	16	systemic	systemic	ADJ
easat-11495	139	17	challenges	challenge	NOUN
easat-11495	139	18	like	like	ADP
easat-11495	139	19	bad	bad	ADJ
easat-11495	139	20	debt	debt	NOUN
easat-11495	139	21	accumulation	accumulation	NOUN
easat-11495	139	22	,	,	PUNCT
easat-11495	139	23	as	as	SCONJ
easat-11495	139	24	noted	note	VERB
easat-11495	139	25	in	in	ADP
easat-11495	139	26	vietnamese	vietnamese	ADJ
easat-11495	139	27	pcfs	pcfs	NOUN
easat-11495	140	1	[	[	X
easat-11495	140	2	17	17	NUM
easat-11495	140	3	,	,	PUNCT
easat-11495	140	4	23	23	NUM
easat-11495	140	5	]	]	PUNCT
easat-11495	140	6	.	.	PUNCT
easat-11495	141	1	this	this	PRON
easat-11495	141	2	aligns	align	VERB
easat-11495	141	3	with	with	ADP
easat-11495	141	4	adonis	adonis	PROPN
easat-11495	141	5	[	[	PUNCT
easat-11495	141	6	22	22	NUM
easat-11495	141	7	]	]	PUNCT
easat-11495	141	8	,	,	PUNCT
easat-11495	141	9	who	who	PRON
easat-11495	141	10	underscored	underscore	VERB
easat-11495	141	11	the	the	DET
easat-11495	141	12	importance	importance	NOUN
easat-11495	141	13	of	of	ADP
easat-11495	141	14	information	information	NOUN
easat-11495	141	15	management	management	NOUN
easat-11495	141	16	in	in	ADP
easat-11495	141	17	enhancing	enhance	VERB
easat-11495	141	18	operational	operational	ADJ
easat-11495	141	19	efficiency	efficiency	NOUN
easat-11495	141	20	[	[	X
easat-11495	141	21	22	22	NUM
easat-11495	141	22	]	]	PUNCT
easat-11495	141	23	.	.	PUNCT
easat-11495	142	1	governance	governance	NOUN
easat-11495	142	2	structure	structure	NOUN
easat-11495	142	3	and	and	CCONJ
easat-11495	142	4	strategic	strategic	ADJ
easat-11495	142	5	planning	planning	NOUN
easat-11495	142	6	,	,	PUNCT
easat-11495	142	7	while	while	SCONJ
easat-11495	142	8	significant	significant	ADJ
easat-11495	142	9	,	,	PUNCT
easat-11495	142	10	exhibit	exhibit	VERB
easat-11495	142	11	smaller	small	ADJ
easat-11495	142	12	effects	effect	NOUN
easat-11495	142	13	(	(	PUNCT
easat-11495	142	14	f²	f²	NOUN
easat-11495	142	15	=	=	NOUN
easat-11495	142	16	0.057	0.057	NUM
easat-11495	142	17	and	and	CCONJ
easat-11495	142	18	0.054	0.054	NUM
easat-11495	142	19	,	,	PUNCT
easat-11495	142	20	respectively	respectively	ADV
easat-11495	142	21	)	)	PUNCT
easat-11495	142	22	,	,	PUNCT
easat-11495	142	23	suggesting	suggest	VERB
easat-11495	142	24	they	they	PRON
easat-11495	142	25	serve	serve	VERB
easat-11495	142	26	as	as	ADP
easat-11495	142	27	foundational	foundational	ADJ
easat-11495	142	28	elements	element	NOUN
easat-11495	142	29	that	that	PRON
easat-11495	142	30	require	require	VERB
easat-11495	142	31	integration	integration	NOUN
easat-11495	142	32	with	with	ADP
easat-11495	142	33	compliance	compliance	NOUN
easat-11495	142	34	and	and	CCONJ
easat-11495	142	35	information	information	NOUN
easat-11495	142	36	systems	system	NOUN
easat-11495	142	37	to	to	PART
easat-11495	142	38	maximize	maximize	VERB
easat-11495	142	39	impact	impact	NOUN
easat-11495	142	40	.	.	PUNCT
easat-11495	143	1	this	this	DET
easat-11495	143	2	finding	finding	NOUN
easat-11495	143	3	contrasts	contrast	VERB
easat-11495	143	4	with	with	ADP
easat-11495	143	5	studies	study	NOUN
easat-11495	143	6	prioritizing	prioritize	VERB
easat-11495	143	7	governance	governance	NOUN
easat-11495	143	8	over	over	ADP
easat-11495	143	9	compliance	compliance	NOUN
easat-11495	143	10	in	in	ADP
easat-11495	143	11	developed	develop	VERB
easat-11495	143	12	markets	market	NOUN
easat-11495	143	13	,	,	PUNCT
easat-11495	143	14	indicating	indicate	VERB
easat-11495	143	15	context	context	NOUN
easat-11495	143	16	-	-	PUNCT
easat-11495	143	17	specific	specific	ADJ
easat-11495	143	18	dynamics	dynamic	NOUN
easat-11495	143	19	in	in	ADP
easat-11495	143	20	vietnam	vietnam	PROPN
easat-11495	143	21	’s	’s	PART
easat-11495	143	22	cooperative	cooperative	ADJ
easat-11495	143	23	sector	sector	NOUN
easat-11495	143	24	[	[	X
easat-11495	143	25	16	16	NUM
easat-11495	143	26	]	]	PUNCT
easat-11495	143	27	.	.	PUNCT
easat-11495	144	1	the	the	DET
easat-11495	144	2	prioritization	prioritization	NOUN
easat-11495	144	3	of	of	ADP
easat-11495	144	4	financial	financial	ADJ
easat-11495	144	5	compliance	compliance	NOUN
easat-11495	144	6	and	and	CCONJ
easat-11495	144	7	information	information	NOUN
easat-11495	144	8	management	management	NOUN
easat-11495	144	9	offers	offer	VERB
easat-11495	144	10	a	a	DET
easat-11495	144	11	replicable	replicable	ADJ
easat-11495	144	12	model	model	NOUN
easat-11495	144	13	for	for	ADP
easat-11495	144	14	cooperative	cooperative	ADJ
easat-11495	144	15	financial	financial	ADJ
easat-11495	144	16	institutions	institution	NOUN
easat-11495	144	17	in	in	ADP
easat-11495	144	18	other	other	ADJ
easat-11495	144	19	transitional	transitional	ADJ
easat-11495	144	20	economies	economy	NOUN
easat-11495	144	21	,	,	PUNCT
easat-11495	144	22	such	such	ADJ
easat-11495	144	23	as	as	ADP
easat-11495	144	24	indonesia	indonesia	PROPN
easat-11495	144	25	or	or	CCONJ
easat-11495	144	26	cambodia	cambodia	PROPN
easat-11495	144	27	,	,	PUNCT
easat-11495	144	28	where	where	SCONJ
easat-11495	144	29	similar	similar	ADJ
easat-11495	144	30	regulatory	regulatory	ADJ
easat-11495	144	31	and	and	CCONJ
easat-11495	144	32	digitalization	digitalization	NOUN
easat-11495	144	33	challenges	challenge	NOUN
easat-11495	144	34	prevail	prevail	VERB
easat-11495	144	35	[	[	X
easat-11495	144	36	11	11	NUM
easat-11495	144	37	]	]	PUNCT
easat-11495	144	38	.	.	PUNCT
easat-11495	145	1	the	the	DET
easat-11495	145	2	model	model	NOUN
easat-11495	145	3	’s	’s	PART
easat-11495	145	4	explanatory	explanatory	ADJ
easat-11495	145	5	power	power	NOUN
easat-11495	145	6	(	(	PUNCT
easat-11495	145	7	r²	r²	NOUN
easat-11495	145	8	=	=	NOUN
easat-11495	145	9	0.682	0.682	NUM
easat-11495	145	10	)	)	PUNCT
easat-11495	145	11	demonstrates	demonstrate	VERB
easat-11495	145	12	robust	robust	ADJ
easat-11495	145	13	predictive	predictive	ADJ
easat-11495	145	14	capacity	capacity	NOUN
easat-11495	145	15	,	,	PUNCT
easat-11495	145	16	comparable	comparable	ADJ
easat-11495	145	17	to	to	ADP
easat-11495	145	18	studies	study	NOUN
easat-11495	145	19	on	on	ADP
easat-11495	145	20	microfinance	microfinance	NOUN
easat-11495	145	21	sustainability	sustainability	NOUN
easat-11495	145	22	[	[	X
easat-11495	145	23	13	13	NUM
easat-11495	145	24	,	,	PUNCT
easat-11495	145	25	14	14	NUM
easat-11495	145	26	]	]	PUNCT
easat-11495	145	27	.	.	PUNCT
easat-11495	146	1	however	however	ADV
easat-11495	146	2	,	,	PUNCT
easat-11495	146	3	the	the	DET
easat-11495	146	4	smaller	small	ADJ
easat-11495	146	5	effects	effect	NOUN
easat-11495	146	6	of	of	ADP
easat-11495	146	7	governance	governance	NOUN
easat-11495	146	8	structure	structure	NOUN
easat-11495	146	9	and	and	CCONJ
easat-11495	146	10	strategic	strategic	ADJ
easat-11495	146	11	planning	planning	NOUN
easat-11495	146	12	suggest	suggest	VERB
easat-11495	146	13	a	a	DET
easat-11495	146	14	need	need	NOUN
easat-11495	146	15	for	for	ADP
easat-11495	146	16	tailored	tailor	VERB
easat-11495	146	17	strategies	strategy	NOUN
easat-11495	146	18	to	to	PART
easat-11495	146	19	enhance	enhance	VERB
easat-11495	146	20	their	their	PRON
easat-11495	146	21	impact	impact	NOUN
easat-11495	146	22	in	in	ADP
easat-11495	146	23	pcfs	pcfs	PROPN
easat-11495	146	24	.	.	PUNCT
easat-11495	147	1	the	the	DET
easat-11495	147	2	vietnamese	vietnamese	ADJ
easat-11495	147	3	context	context	NOUN
easat-11495	147	4	,	,	PUNCT
easat-11495	147	5	characterized	characterize	VERB
easat-11495	147	6	by	by	ADP
easat-11495	147	7	regulatory	regulatory	ADJ
easat-11495	147	8	transitions	transition	NOUN
easat-11495	147	9	and	and	CCONJ
easat-11495	147	10	digitalization	digitalization	NOUN
easat-11495	147	11	pressures	pressure	NOUN
easat-11495	147	12	,	,	PUNCT
easat-11495	147	13	amplifies	amplify	VERB
easat-11495	147	14	the	the	DET
easat-11495	147	15	role	role	NOUN
easat-11495	147	16	of	of	ADP
easat-11495	147	17	compliance	compliance	NOUN
easat-11495	147	18	and	and	CCONJ
easat-11495	147	19	information	information	NOUN
easat-11495	147	20	management	management	NOUN
easat-11495	147	21	[	[	X
easat-11495	147	22	4	4	NUM
easat-11495	147	23	,	,	PUNCT
easat-11495	147	24	11	11	NUM
easat-11495	147	25	]	]	PUNCT
easat-11495	147	26	.	.	PUNCT
easat-11495	148	1	these	these	DET
easat-11495	148	2	insights	insight	NOUN
easat-11495	148	3	contribute	contribute	VERB
easat-11495	148	4	to	to	ADP
easat-11495	148	5	the	the	DET
easat-11495	148	6	microfinance	microfinance	NOUN
easat-11495	148	7	literature	literature	NOUN
easat-11495	148	8	by	by	ADP
easat-11495	148	9	identifying	identify	VERB
easat-11495	148	10	prioritized	prioritize	VERB
easat-11495	148	11	drivers	driver	NOUN
easat-11495	148	12	of	of	ADP
easat-11495	148	13	sustainability	sustainability	NOUN
easat-11495	148	14	in	in	ADP
easat-11495	148	15	cooperative	cooperative	ADJ
easat-11495	148	16	models	model	NOUN
easat-11495	148	17	,	,	PUNCT
easat-11495	148	18	offering	offer	VERB
easat-11495	148	19	a	a	DET
easat-11495	148	20	framework	framework	NOUN
easat-11495	148	21	applicable	applicable	ADJ
easat-11495	148	22	to	to	ADP
easat-11495	148	23	other	other	ADJ
easat-11495	148	24	transitional	transitional	ADJ
easat-11495	148	25	economies	economy	NOUN
easat-11495	148	26	[	[	X
easat-11495	148	27	8	8	NUM
easat-11495	148	28	,	,	PUNCT
easat-11495	148	29	9	9	NUM
easat-11495	148	30	]	]	PUNCT
easat-11495	148	31	.	.	PUNCT
easat-11495	149	1	limitations	limitation	NOUN
easat-11495	149	2	,	,	PUNCT
easat-11495	149	3	such	such	ADJ
easat-11495	149	4	as	as	ADP
easat-11495	149	5	the	the	DET
easat-11495	149	6	exclusion	exclusion	NOUN
easat-11495	149	7	of	of	ADP
easat-11495	149	8	tc1	tc1	PROPN
easat-11495	149	9	and	and	CCONJ
easat-11495	149	10	the	the	DET
easat-11495	149	11	vietnam	vietnam	NOUN
easat-11495	149	12	-	-	PUNCT
easat-11495	149	13	specific	specific	ADJ
easat-11495	149	14	sample	sample	NOUN
easat-11495	149	15	,	,	PUNCT
easat-11495	149	16	warrant	warrant	VERB
easat-11495	149	17	further	further	ADJ
easat-11495	149	18	exploration	exploration	NOUN
easat-11495	149	19	to	to	PART
easat-11495	149	20	enhance	enhance	VERB
easat-11495	149	21	generalizability	generalizability	NOUN
easat-11495	149	22	,	,	PUNCT
easat-11495	149	23	as	as	SCONJ
easat-11495	149	24	discussed	discuss	VERB
easat-11495	149	25	in	in	ADP
easat-11495	149	26	the	the	DET
easat-11495	149	27	conclusion	conclusion	NOUN
easat-11495	149	28	.	.	PUNCT
easat-11495	150	1	6	6	X
easat-11495	150	2	.	.	X
easat-11495	150	3	practical	practical	ADJ
easat-11495	150	4	implications	implication	NOUN
easat-11495	150	5	the	the	DET
easat-11495	150	6	findings	finding	NOUN
easat-11495	150	7	highlight	highlight	VERB
easat-11495	150	8	financial	financial	ADJ
easat-11495	150	9	compliance	compliance	NOUN
easat-11495	150	10	(	(	PUNCT
easat-11495	150	11	β	β	X
easat-11495	150	12	=	=	PUNCT
easat-11495	150	13	0.412	0.412	NUM
easat-11495	150	14	,	,	PUNCT
easat-11495	150	15	p	p	X
easat-11495	150	16	<	<	X
easat-11495	150	17	0.001	0.001	NUM
easat-11495	150	18	)	)	PUNCT
easat-11495	150	19	and	and	CCONJ
easat-11495	150	20	information	information	NOUN
easat-11495	150	21	management	management	NOUN
easat-11495	150	22	(	(	PUNCT
easat-11495	150	23	β	β	X
easat-11495	150	24	=	=	SYM
easat-11495	150	25	0.279	0.279	NUM
easat-11495	150	26	,	,	PUNCT
easat-11495	150	27	p	p	NOUN
easat-11495	150	28	=	=	NOUN
easat-11495	150	29	0.002	0.002	NUM
easat-11495	150	30	)	)	PUNCT
easat-11495	150	31	as	as	ADP
easat-11495	150	32	the	the	DET
easat-11495	150	33	primary	primary	ADJ
easat-11495	150	34	drivers	driver	NOUN
easat-11495	150	35	of	of	ADP
easat-11495	150	36	people	people	NOUN
easat-11495	150	37	’s	’s	PART
easat-11495	150	38	credit	credit	NOUN
easat-11495	150	39	funds	fund	NOUN
easat-11495	150	40	(	(	PUNCT
easat-11495	150	41	pcfs	pcfs	NOUN
easat-11495	150	42	)	)	PUNCT
easat-11495	150	43	sustainability	sustainability	NOUN
easat-11495	150	44	,	,	PUNCT
easat-11495	150	45	with	with	ADP
easat-11495	150	46	governance	governance	NOUN
easat-11495	150	47	structure	structure	NOUN
easat-11495	150	48	(	(	PUNCT
easat-11495	150	49	β	β	X
easat-11495	150	50	=	=	SYM
easat-11495	150	51	0.176	0.176	NUM
easat-11495	150	52	,	,	PUNCT
easat-11495	150	53	p	p	X
easat-11495	150	54	=	=	NOUN
easat-11495	150	55	0.006	0.006	NUM
easat-11495	150	56	)	)	PUNCT
easat-11495	150	57	and	and	CCONJ
easat-11495	150	58	strategic	strategic	ADJ
easat-11495	150	59	planning	planning	NOUN
easat-11495	150	60	(	(	PUNCT
easat-11495	150	61	β	β	X
easat-11495	150	62	=	=	PUNCT
easat-11495	150	63	0.161	0.161	NUM
easat-11495	150	64	,	,	PUNCT
easat-11495	150	65	p	p	X
easat-11495	150	66	=	=	NOUN
easat-11495	150	67	0.016	0.016	NUM
easat-11495	150	68	)	)	PUNCT
easat-11495	150	69	playing	play	VERB
easat-11495	150	70	supportive	supportive	ADJ
easat-11495	150	71	roles	role	NOUN
easat-11495	150	72	.	.	PUNCT
easat-11495	151	1	these	these	DET
easat-11495	151	2	results	result	NOUN
easat-11495	151	3	offer	offer	VERB
easat-11495	151	4	actionable	actionable	ADJ
easat-11495	151	5	recommendations	recommendation	NOUN
easat-11495	151	6	for	for	ADP
easat-11495	151	7	pcf	pcf	PROPN
easat-11495	151	8	managers	manager	NOUN
easat-11495	151	9	and	and	CCONJ
easat-11495	151	10	policymakers	policymaker	NOUN
easat-11495	151	11	to	to	PART
easat-11495	151	12	enhance	enhance	VERB
easat-11495	151	13	institutional	institutional	ADJ
easat-11495	151	14	resilience	resilience	NOUN
easat-11495	151	15	and	and	CCONJ
easat-11495	151	16	align	align	VERB
easat-11495	151	17	with	with	ADP
easat-11495	151	18	sustainable	sustainable	ADJ
easat-11495	151	19	development	development	NOUN
easat-11495	151	20	goals	goal	NOUN
easat-11495	151	21	in	in	ADP
easat-11495	151	22	vietnam	vietnam	PROPN
easat-11495	151	23	’s	’s	PART
easat-11495	151	24	cooperative	cooperative	ADJ
easat-11495	151	25	finance	finance	NOUN
easat-11495	151	26	sector	sector	NOUN
easat-11495	151	27	.	.	PUNCT
easat-11495	152	1	1	1	X
easat-11495	152	2	.	.	X
easat-11495	152	3	strengthen	strengthen	VERB
easat-11495	152	4	financial	financial	ADJ
easat-11495	152	5	compliance	compliance	NOUN
easat-11495	152	6	:	:	PUNCT
easat-11495	152	7	pcfs	pcfs	PROPN
easat-11495	152	8	should	should	AUX
easat-11495	152	9	adopt	adopt	VERB
easat-11495	152	10	international	international	ADJ
easat-11495	152	11	financial	financial	ADJ
easat-11495	152	12	reporting	reporting	NOUN
easat-11495	152	13	standards	standard	NOUN
easat-11495	152	14	for	for	ADP
easat-11495	152	15	small	small	ADJ
easat-11495	152	16	and	and	CCONJ
easat-11495	152	17	medium	medium	ADJ
easat-11495	152	18	-	-	PUNCT
easat-11495	152	19	sized	sized	ADJ
easat-11495	152	20	enterprises	enterprise	NOUN
easat-11495	152	21	(	(	PUNCT
easat-11495	152	22	ifrs	ifrs	NOUN
easat-11495	152	23	for	for	ADP
easat-11495	152	24	smes	sme	NOUN
easat-11495	152	25	)	)	PUNCT
easat-11495	152	26	to	to	PART
easat-11495	152	27	ensure	ensure	VERB
easat-11495	152	28	transparent	transparent	ADJ
easat-11495	152	29	and	and	CCONJ
easat-11495	152	30	standardized	standardized	ADJ
easat-11495	152	31	financial	financial	ADJ
easat-11495	152	32	reporting	reporting	NOUN
easat-11495	152	33	,	,	PUNCT
easat-11495	152	34	as	as	SCONJ
easat-11495	152	35	supported	support	VERB
easat-11495	152	36	by	by	ADP
easat-11495	152	37	evidence	evidence	NOUN
easat-11495	152	38	from	from	ADP
easat-11495	152	39	microfinance	microfinance	NOUN
easat-11495	152	40	institutions	institution	NOUN
easat-11495	152	41	[	[	X
easat-11495	152	42	20	20	NUM
easat-11495	152	43	]	]	PUNCT
easat-11495	152	44	.	.	PUNCT
easat-11495	153	1	regular	regular	ADJ
easat-11495	153	2	independent	independent	ADJ
easat-11495	153	3	audits	audits	NOUN
easat-11495	153	4	,	,	PUNCT
easat-11495	153	5	mandated	mandate	VERB
easat-11495	153	6	by	by	ADP
easat-11495	153	7	the	the	DET
easat-11495	153	8	state	state	PROPN
easat-11495	153	9	bank	bank	PROPN
easat-11495	153	10	of	of	ADP
easat-11495	153	11	vietnam	vietnam	PROPN
easat-11495	153	12	,	,	PUNCT
easat-11495	153	13	can	can	AUX
easat-11495	153	14	mitigate	mitigate	VERB
easat-11495	153	15	credit	credit	NOUN
easat-11495	153	16	risks	risk	NOUN
easat-11495	153	17	and	and	CCONJ
easat-11495	153	18	enhance	enhance	VERB
easat-11495	153	19	stakeholder	stakeholder	PROPN
easat-11495	153	20	trust	trust	PROPN
easat-11495	153	21	,	,	PUNCT
easat-11495	153	22	particularly	particularly	ADV
easat-11495	153	23	in	in	ADP
easat-11495	153	24	regions	region	NOUN
easat-11495	153	25	like	like	ADP
easat-11495	153	26	dong	dong	PROPN
easat-11495	153	27	nai	nai	PROPN
easat-11495	153	28	and	and	CCONJ
easat-11495	153	29	thanh	thanh	PROPN
easat-11495	153	30	hoa	hoa	PROPN
easat-11495	153	31	,	,	PUNCT
easat-11495	153	32	where	where	SCONJ
easat-11495	153	33	compliance	compliance	NOUN
easat-11495	153	34	gaps	gap	NOUN
easat-11495	153	35	have	have	AUX
easat-11495	153	36	led	lead	VERB
easat-11495	153	37	to	to	ADP
easat-11495	153	38	operational	operational	ADJ
easat-11495	153	39	losses	loss	NOUN
easat-11495	153	40	[	[	X
easat-11495	153	41	17	17	NUM
easat-11495	153	42	]	]	SYM
easat-11495	153	43	.	.	PUNCT
easat-11495	154	1	2	2	X
easat-11495	154	2	.	.	X
easat-11495	154	3	enhance	enhance	VERB
easat-11495	154	4	information	information	NOUN
easat-11495	154	5	management	management	NOUN
easat-11495	154	6	systems	system	NOUN
easat-11495	154	7	:	:	PUNCT
easat-11495	154	8	investing	invest	VERB
easat-11495	154	9	in	in	ADP
easat-11495	154	10	digital	digital	ADJ
easat-11495	154	11	platforms	platform	NOUN
easat-11495	154	12	for	for	ADP
easat-11495	154	13	credit	credit	NOUN
easat-11495	154	14	risk	risk	NOUN
easat-11495	154	15	analytics	analytic	NOUN
easat-11495	154	16	and	and	CCONJ
easat-11495	154	17	regulatory	regulatory	ADJ
easat-11495	154	18	reporting	reporting	NOUN
easat-11495	154	19	is	be	AUX
easat-11495	154	20	critical	critical	ADJ
easat-11495	154	21	.	.	PUNCT
easat-11495	155	1	robust	robust	ADJ
easat-11495	155	2	systems	system	NOUN
easat-11495	155	3	enable	enable	VERB
easat-11495	155	4	data	data	NOUN
easat-11495	155	5	-	-	PUNCT
easat-11495	155	6	driven	drive	VERB
easat-11495	155	7	decision	decision	NOUN
easat-11495	155	8	-	-	PUNCT
easat-11495	155	9	making	making	NOUN
easat-11495	155	10	and	and	CCONJ
easat-11495	155	11	compliance	compliance	NOUN
easat-11495	155	12	with	with	ADP
easat-11495	155	13	evolving	evolve	VERB
easat-11495	155	14	regulations	regulation	NOUN
easat-11495	155	15	,	,	PUNCT
easat-11495	155	16	addressing	address	VERB
easat-11495	155	17	systemic	systemic	ADJ
easat-11495	155	18	issues	issue	NOUN
easat-11495	155	19	like	like	ADP
easat-11495	155	20	bad	bad	ADJ
easat-11495	155	21	debt	debt	NOUN
easat-11495	155	22	accumulation	accumulation	NOUN
easat-11495	155	23	[	[	X
easat-11495	155	24	22	22	NUM
easat-11495	155	25	,	,	PUNCT
easat-11495	155	26	23	23	NUM
easat-11495	155	27	]	]	PUNCT
easat-11495	155	28	.	.	PUNCT
easat-11495	156	1	pcfs	pcfs	PROPN
easat-11495	156	2	should	should	AUX
easat-11495	156	3	prioritize	prioritize	VERB
easat-11495	156	4	cloud	cloud	NOUN
easat-11495	156	5	-	-	PUNCT
easat-11495	156	6	based	base	VERB
easat-11495	156	7	solutions	solution	NOUN
easat-11495	156	8	to	to	PART
easat-11495	156	9	improve	improve	VERB
easat-11495	156	10	operational	operational	ADJ
easat-11495	156	11	efficiency	efficiency	NOUN
easat-11495	156	12	,	,	PUNCT
easat-11495	156	13	drawing	draw	VERB
easat-11495	156	14	on	on	ADP
easat-11495	156	15	successful	successful	ADJ
easat-11495	156	16	digitalization	digitalization	NOUN
easat-11495	156	17	efforts	effort	NOUN
easat-11495	156	18	in	in	ADP
easat-11495	156	19	asian	asian	ADJ
easat-11495	156	20	microfinance	microfinance	NOUN
easat-11495	156	21	[	[	X
easat-11495	156	22	11	11	NUM
easat-11495	156	23	]	]	PUNCT
easat-11495	156	24	.	.	PUNCT
easat-11495	157	1	3	3	X
easat-11495	157	2	.	.	X
easat-11495	157	3	professionalize	professionalize	VERB
easat-11495	157	4	governance	governance	NOUN
easat-11495	157	5	structures	structure	NOUN
easat-11495	157	6	:	:	PUNCT
easat-11495	157	7	developing	develop	VERB
easat-11495	157	8	standardized	standardized	ADJ
easat-11495	157	9	governance	governance	NOUN
easat-11495	157	10	codes	code	NOUN
easat-11495	157	11	,	,	PUNCT
easat-11495	157	12	including	include	VERB
easat-11495	157	13	clear	clear	ADJ
easat-11495	157	14	board	board	NOUN
easat-11495	157	15	responsibilities	responsibility	NOUN
easat-11495	157	16	and	and	CCONJ
easat-11495	157	17	independent	independent	ADJ
easat-11495	157	18	oversight	oversight	NOUN
easat-11495	157	19	,	,	PUNCT
easat-11495	157	20	can	can	AUX
easat-11495	157	21	strengthen	strengthen	VERB
easat-11495	157	22	accountability	accountability	NOUN
easat-11495	157	23	and	and	CCONJ
easat-11495	157	24	risk	risk	NOUN
easat-11495	157	25	management	management	NOUN
easat-11495	157	26	[	[	X
easat-11495	157	27	15	15	NUM
easat-11495	157	28	]	]	PUNCT
easat-11495	157	29	.	.	PUNCT
easat-11495	158	1	training	training	NOUN
easat-11495	158	2	programs	program	NOUN
easat-11495	158	3	for	for	ADP
easat-11495	158	4	board	board	NOUN
easat-11495	158	5	members	member	NOUN
easat-11495	158	6	and	and	CCONJ
easat-11495	158	7	managers	manager	NOUN
easat-11495	158	8	,	,	PUNCT
easat-11495	158	9	supported	support	VERB
easat-11495	158	10	by	by	ADP
easat-11495	158	11	the	the	DET
easat-11495	158	12	cooperative	cooperative	ADJ
easat-11495	158	13	bank	bank	PROPN
easat-11495	158	14	of	of	ADP
easat-11495	158	15	vietnam	vietnam	PROPN
easat-11495	158	16	,	,	PUNCT
easat-11495	158	17	should	should	AUX
easat-11495	158	18	focus	focus	VERB
easat-11495	158	19	on	on	ADP
easat-11495	158	20	aligning	align	VERB
easat-11495	158	21	governance	governance	NOUN
easat-11495	158	22	with	with	ADP
easat-11495	158	23	sustainability	sustainability	NOUN
easat-11495	158	24	objectives	objective	NOUN
easat-11495	158	25	[	[	X
easat-11495	158	26	4	4	NUM
easat-11495	158	27	]	]	PUNCT
easat-11495	158	28	.	.	PUNCT
easat-11495	159	1	4	4	X
easat-11495	159	2	.	.	AUX
easat-11495	159	3	adopt	adopt	VERB
easat-11495	159	4	dynamic	dynamic	ADJ
easat-11495	159	5	strategic	strategic	ADJ
easat-11495	159	6	planning	planning	NOUN
easat-11495	159	7	:	:	PUNCT
easat-11495	159	8	pcfs	pcfs	PROPN
easat-11495	159	9	should	should	AUX
easat-11495	159	10	implement	implement	VERB
easat-11495	159	11	risk	risk	NOUN
easat-11495	159	12	-	-	PUNCT
easat-11495	159	13	based	base	VERB
easat-11495	159	14	strategic	strategic	ADJ
easat-11495	159	15	planning	planning	NOUN
easat-11495	159	16	that	that	PRON
easat-11495	159	17	integrates	integrate	VERB
easat-11495	159	18	compliance	compliance	NOUN
easat-11495	159	19	and	and	CCONJ
easat-11495	159	20	digitalization	digitalization	NOUN
easat-11495	159	21	goals	goal	NOUN
easat-11495	159	22	.	.	PUNCT
easat-11495	160	1	adaptive	adaptive	ADJ
easat-11495	160	2	strategies	strategy	NOUN
easat-11495	160	3	,	,	PUNCT
easat-11495	160	4	responsive	responsive	ADJ
easat-11495	160	5	to	to	ADP
easat-11495	160	6	market	market	NOUN
easat-11495	160	7	and	and	CCONJ
easat-11495	160	8	regulatory	regulatory	ADJ
easat-11495	160	9	100	100	NUM
easat-11495	160	10	edelweiss	edelweiss	PROPN
easat-11495	160	11	applied	apply	VERB
easat-11495	160	12	science	science	NOUN
easat-11495	160	13	and	and	CCONJ
easat-11495	160	14	technology	technology	NOUN
easat-11495	160	15	issn	issn	PROPN
easat-11495	160	16	:	:	PUNCT
easat-11495	160	17	2576	2576	NUM
easat-11495	160	18	-	-	SYM
easat-11495	160	19	8484	8484	NUM
easat-11495	160	20	vol	vol	NOUN
easat-11495	160	21	.	.	PROPN
easat-11495	161	1	10	10	NUM
easat-11495	161	2	,	,	PUNCT
easat-11495	161	3	no	no	INTJ
easat-11495	161	4	.	.	NOUN
easat-11495	161	5	1	1	NUM
easat-11495	161	6	:	:	SYM
easat-11495	161	7	93	93	NUM
easat-11495	161	8	-	-	SYM
easat-11495	161	9	101	101	NUM
easat-11495	161	10	,	,	PUNCT
easat-11495	161	11	2026	2026	NUM
easat-11495	161	12	doi	doi	NOUN
easat-11495	161	13	:	:	PUNCT
easat-11495	161	14	10.55214/2576	10.55214/2576	NUM
easat-11495	161	15	-	-	NOUN
easat-11495	161	16	8484.v9i12.11483	8484.v9i12.11483	NOUN
easat-11495	162	1	©	©	PROPN
easat-11495	162	2	2026	2026	NUM
easat-11495	162	3	by	by	ADP
easat-11495	162	4	the	the	DET
easat-11495	162	5	authors	author	NOUN
easat-11495	162	6	;	;	PUNCT
easat-11495	162	7	licensee	licensee	PROPN
easat-11495	162	8	learning	learn	VERB
easat-11495	162	9	gate	gate	NOUN
easat-11495	162	10	changes	change	NOUN
easat-11495	162	11	,	,	PUNCT
easat-11495	162	12	can	can	AUX
easat-11495	162	13	enhance	enhance	VERB
easat-11495	162	14	competitiveness	competitiveness	NOUN
easat-11495	162	15	and	and	CCONJ
easat-11495	162	16	long	long	ADJ
easat-11495	162	17	-	-	PUNCT
easat-11495	162	18	term	term	NOUN
easat-11495	162	19	viability	viability	NOUN
easat-11495	162	20	[	[	X
easat-11495	162	21	1	1	NUM
easat-11495	162	22	,	,	PUNCT
easat-11495	162	23	18	18	NUM
easat-11495	162	24	]	]	PUNCT
easat-11495	162	25	.	.	PUNCT
easat-11495	163	1	policymakers	policymaker	NOUN
easat-11495	163	2	should	should	AUX
easat-11495	163	3	facilitate	facilitate	VERB
easat-11495	163	4	capacity	capacity	NOUN
easat-11495	163	5	-	-	PUNCT
easat-11495	163	6	building	building	NOUN
easat-11495	163	7	initiatives	initiative	NOUN
easat-11495	163	8	,	,	PUNCT
easat-11495	163	9	such	such	ADJ
easat-11495	163	10	as	as	ADP
easat-11495	163	11	workshops	workshop	NOUN
easat-11495	163	12	and	and	CCONJ
easat-11495	163	13	technical	technical	ADJ
easat-11495	163	14	assistance	assistance	NOUN
easat-11495	163	15	,	,	PUNCT
easat-11495	163	16	to	to	PART
easat-11495	163	17	standardize	standardize	VERB
easat-11495	163	18	these	these	DET
easat-11495	163	19	practices	practice	NOUN
easat-11495	163	20	across	across	ADP
easat-11495	163	21	pcfs	pcfs	NOUN
easat-11495	163	22	,	,	PUNCT
easat-11495	163	23	ensuring	ensure	VERB
easat-11495	163	24	alignment	alignment	NOUN
easat-11495	163	25	with	with	ADP
easat-11495	163	26	vietnam	vietnam	PROPN
easat-11495	163	27	’s	’s	PART
easat-11495	163	28	sustainable	sustainable	ADJ
easat-11495	163	29	development	development	NOUN
easat-11495	163	30	agenda	agenda	NOUN
easat-11495	163	31	[	[	X
easat-11495	163	32	2	2	NUM
easat-11495	163	33	,	,	PUNCT
easat-11495	163	34	11	11	NUM
easat-11495	163	35	]	]	PUNCT
easat-11495	163	36	.	.	PUNCT
easat-11495	164	1	these	these	DET
easat-11495	164	2	recommendations	recommendation	NOUN
easat-11495	164	3	provide	provide	VERB
easat-11495	164	4	a	a	DET
easat-11495	164	5	roadmap	roadmap	NOUN
easat-11495	164	6	for	for	ADP
easat-11495	164	7	pcfs	pcfs	NOUN
easat-11495	164	8	to	to	PART
easat-11495	164	9	navigate	navigate	VERB
easat-11495	164	10	competitive	competitive	ADJ
easat-11495	164	11	and	and	CCONJ
easat-11495	164	12	regulatory	regulatory	ADJ
easat-11495	164	13	challenges	challenge	NOUN
easat-11495	164	14	,	,	PUNCT
easat-11495	164	15	fostering	foster	VERB
easat-11495	164	16	resilience	resilience	NOUN
easat-11495	164	17	and	and	CCONJ
easat-11495	164	18	contributing	contribute	VERB
easat-11495	164	19	to	to	ADP
easat-11495	164	20	financial	financial	ADJ
easat-11495	164	21	inclusion	inclusion	NOUN
easat-11495	164	22	and	and	CCONJ
easat-11495	164	23	socio	socio	NOUN
easat-11495	164	24	-	-	PUNCT
easat-11495	164	25	economic	economic	ADJ
easat-11495	164	26	development	development	NOUN
easat-11495	164	27	in	in	ADP
easat-11495	164	28	vietnam	vietnam	PROPN
easat-11495	165	1	[	[	X
easat-11495	165	2	1	1	NUM
easat-11495	165	3	,	,	PUNCT
easat-11495	165	4	8	8	NUM
easat-11495	165	5	]	]	PUNCT
easat-11495	165	6	.	.	PUNCT
easat-11495	166	1	7	7	X
easat-11495	166	2	.	.	X
easat-11495	166	3	conclusion	conclusion	NOUN
easat-11495	166	4	this	this	DET
easat-11495	166	5	study	study	NOUN
easat-11495	166	6	confirms	confirm	VERB
easat-11495	166	7	that	that	SCONJ
easat-11495	166	8	financial	financial	ADJ
easat-11495	166	9	compliance	compliance	NOUN
easat-11495	166	10	(	(	PUNCT
easat-11495	166	11	β	β	X
easat-11495	166	12	=	=	PUNCT
easat-11495	166	13	0.412	0.412	NUM
easat-11495	166	14	,	,	PUNCT
easat-11495	166	15	p	p	X
easat-11495	166	16	<	<	X
easat-11495	166	17	0.001	0.001	NUM
easat-11495	166	18	)	)	PUNCT
easat-11495	166	19	and	and	CCONJ
easat-11495	166	20	information	information	NOUN
easat-11495	166	21	management	management	NOUN
easat-11495	166	22	(	(	PUNCT
easat-11495	166	23	β	β	X
easat-11495	166	24	=	=	SYM
easat-11495	166	25	0.279	0.279	NUM
easat-11495	166	26	,	,	PUNCT
easat-11495	166	27	p	p	NOUN
easat-11495	166	28	=	=	NOUN
easat-11495	166	29	0.002	0.002	NUM
easat-11495	166	30	)	)	PUNCT
easat-11495	166	31	are	be	AUX
easat-11495	166	32	the	the	DET
easat-11495	166	33	primary	primary	ADJ
easat-11495	166	34	drivers	driver	NOUN
easat-11495	166	35	of	of	ADP
easat-11495	166	36	institutional	institutional	ADJ
easat-11495	166	37	sustainability	sustainability	NOUN
easat-11495	166	38	for	for	ADP
easat-11495	166	39	people	people	NOUN
easat-11495	166	40	’s	’s	PART
easat-11495	166	41	credit	credit	NOUN
easat-11495	166	42	funds	fund	NOUN
easat-11495	166	43	(	(	PUNCT
easat-11495	166	44	pcfs	pcfs	PROPN
easat-11495	166	45	)	)	PUNCT
easat-11495	166	46	in	in	ADP
easat-11495	166	47	vietnam	vietnam	PROPN
easat-11495	166	48	,	,	PUNCT
easat-11495	166	49	with	with	ADP
easat-11495	166	50	governance	governance	NOUN
easat-11495	166	51	structure	structure	NOUN
easat-11495	166	52	(	(	PUNCT
easat-11495	166	53	β	β	X
easat-11495	166	54	=	=	SYM
easat-11495	166	55	0.176	0.176	NUM
easat-11495	166	56	,	,	PUNCT
easat-11495	166	57	p	p	X
easat-11495	166	58	=	=	NOUN
easat-11495	166	59	0.006	0.006	NUM
easat-11495	166	60	)	)	PUNCT
easat-11495	166	61	and	and	CCONJ
easat-11495	166	62	strategic	strategic	ADJ
easat-11495	166	63	planning	planning	NOUN
easat-11495	166	64	(	(	PUNCT
easat-11495	166	65	β	β	X
easat-11495	166	66	=	=	PUNCT
easat-11495	166	67	0.161	0.161	NUM
easat-11495	166	68	,	,	PUNCT
easat-11495	166	69	p	p	X
easat-11495	166	70	=	=	NOUN
easat-11495	166	71	0.016	0.016	NUM
easat-11495	166	72	)	)	PUNCT
easat-11495	166	73	providing	provide	VERB
easat-11495	166	74	foundational	foundational	ADJ
easat-11495	166	75	support	support	NOUN
easat-11495	166	76	.	.	PUNCT
easat-11495	167	1	the	the	DET
easat-11495	167	2	partial	partial	ADJ
easat-11495	167	3	mediation	mediation	NOUN
easat-11495	167	4	of	of	ADP
easat-11495	167	5	information	information	NOUN
easat-11495	167	6	management	management	NOUN
easat-11495	167	7	in	in	ADP
easat-11495	167	8	the	the	DET
easat-11495	167	9	governance	governance	NOUN
easat-11495	167	10	–	–	PUNCT
easat-11495	167	11	sustainability	sustainability	NOUN
easat-11495	167	12	relationship	relationship	NOUN
easat-11495	167	13	(	(	PUNCT
easat-11495	167	14	β	β	X
easat-11495	167	15	=	=	PUNCT
easat-11495	167	16	0.082	0.082	NUM
easat-11495	167	17	,	,	PUNCT
easat-11495	167	18	p	p	X
easat-11495	167	19	=	=	NOUN
easat-11495	167	20	0.032	0.032	NUM
easat-11495	167	21	)	)	PUNCT
easat-11495	167	22	underscores	underscore	VERB
easat-11495	167	23	its	its	PRON
easat-11495	167	24	strategic	strategic	ADJ
easat-11495	167	25	role	role	NOUN
easat-11495	167	26	in	in	ADP
easat-11495	167	27	enhancing	enhance	VERB
easat-11495	167	28	operational	operational	ADJ
easat-11495	167	29	efficiency	efficiency	NOUN
easat-11495	167	30	and	and	CCONJ
easat-11495	167	31	regulatory	regulatory	ADJ
easat-11495	167	32	adherence	adherence	NOUN
easat-11495	167	33	.	.	PUNCT
easat-11495	168	1	the	the	DET
easat-11495	168	2	model	model	NOUN
easat-11495	168	3	’s	’s	PART
easat-11495	168	4	robust	robust	ADJ
easat-11495	168	5	explanatory	explanatory	ADJ
easat-11495	168	6	power	power	NOUN
easat-11495	168	7	(	(	PUNCT
easat-11495	168	8	r²	r²	NOUN
easat-11495	168	9	=	=	SYM
easat-11495	168	10	0.682	0.682	NUM
easat-11495	168	11	,	,	PUNCT
easat-11495	168	12	srmr	srmr	VERB
easat-11495	168	13	=	=	SYM
easat-11495	168	14	0.065	0.065	NUM
easat-11495	168	15	)	)	PUNCT
easat-11495	168	16	offers	offer	VERB
easat-11495	168	17	reliable	reliable	ADJ
easat-11495	168	18	insights	insight	NOUN
easat-11495	168	19	into	into	ADP
easat-11495	168	20	pcf	pcf	PROPN
easat-11495	168	21	sustainability	sustainability	NOUN
easat-11495	168	22	,	,	PUNCT
easat-11495	168	23	contributing	contribute	VERB
easat-11495	168	24	to	to	ADP
easat-11495	168	25	the	the	DET
easat-11495	168	26	microfinance	microfinance	NOUN
easat-11495	168	27	literature	literature	NOUN
easat-11495	168	28	by	by	ADP
easat-11495	168	29	identifying	identify	VERB
easat-11495	168	30	prioritized	prioritize	VERB
easat-11495	168	31	drivers	driver	NOUN
easat-11495	168	32	in	in	ADP
easat-11495	168	33	a	a	DET
easat-11495	168	34	cooperative	cooperative	ADJ
easat-11495	168	35	context	context	NOUN
easat-11495	169	1	[	[	X
easat-11495	169	2	1	1	NUM
easat-11495	169	3	,	,	PUNCT
easat-11495	169	4	8	8	NUM
easat-11495	169	5	,	,	PUNCT
easat-11495	169	6	13	13	NUM
easat-11495	169	7	,	,	PUNCT
easat-11495	169	8	15	15	NUM
easat-11495	169	9	]	]	PUNCT
easat-11495	169	10	.	.	PUNCT
easat-11495	170	1	these	these	DET
easat-11495	170	2	findings	finding	NOUN
easat-11495	170	3	provide	provide	VERB
easat-11495	170	4	a	a	DET
easat-11495	170	5	framework	framework	NOUN
easat-11495	170	6	for	for	ADP
easat-11495	170	7	strengthening	strengthen	VERB
easat-11495	170	8	pcfs	pcfs	ADJ
easat-11495	170	9	’	'	PUNCT
easat-11495	170	10	resilience	resilience	NOUN
easat-11495	170	11	in	in	ADP
easat-11495	170	12	transitional	transitional	ADJ
easat-11495	170	13	economies	economy	NOUN
easat-11495	170	14	,	,	PUNCT
easat-11495	170	15	aligning	align	VERB
easat-11495	170	16	with	with	ADP
easat-11495	170	17	sustainable	sustainable	ADJ
easat-11495	170	18	development	development	NOUN
easat-11495	170	19	goals	goal	NOUN
easat-11495	170	20	[	[	X
easat-11495	170	21	2	2	NUM
easat-11495	170	22	,	,	PUNCT
easat-11495	170	23	11	11	NUM
easat-11495	170	24	]	]	PUNCT
easat-11495	170	25	.	.	PUNCT
easat-11495	171	1	limitations	limitation	NOUN
easat-11495	171	2	include	include	VERB
easat-11495	171	3	the	the	DET
easat-11495	171	4	exclusion	exclusion	NOUN
easat-11495	171	5	of	of	ADP
easat-11495	171	6	the	the	DET
easat-11495	171	7	tc1	tc1	PROPN
easat-11495	171	8	indicator	indicator	NOUN
easat-11495	171	9	due	due	ADP
easat-11495	171	10	to	to	ADP
easat-11495	171	11	low	low	ADJ
easat-11495	171	12	outer	outer	ADJ
easat-11495	171	13	loading	loading	NOUN
easat-11495	171	14	,	,	PUNCT
easat-11495	171	15	potentially	potentially	ADV
easat-11495	171	16	affecting	affect	VERB
easat-11495	171	17	the	the	DET
easat-11495	171	18	institutional	institutional	ADJ
easat-11495	171	19	sustainability	sustainability	NOUN
easat-11495	171	20	construct	construct	VERB
easat-11495	171	21	’s	’s	PART
easat-11495	171	22	comprehensiveness	comprehensiveness	NOUN
easat-11495	171	23	,	,	PUNCT
easat-11495	171	24	though	though	SCONJ
easat-11495	171	25	sensitivity	sensitivity	NOUN
easat-11495	171	26	analysis	analysis	NOUN
easat-11495	171	27	confirmed	confirm	VERB
easat-11495	171	28	minimal	minimal	ADJ
easat-11495	171	29	impact	impact	NOUN
easat-11495	171	30	(	(	PUNCT
easat-11495	171	31	see	see	VERB
easat-11495	171	32	supplementary	supplementary	ADJ
easat-11495	171	33	material	material	NOUN
easat-11495	171	34	)	)	PUNCT
easat-11495	171	35	.	.	PUNCT
easat-11495	172	1	the	the	DET
easat-11495	172	2	vietnam	vietnam	NOUN
easat-11495	172	3	-	-	PUNCT
easat-11495	172	4	specific	specific	ADJ
easat-11495	172	5	sample	sample	NOUN
easat-11495	172	6	limits	limit	VERB
easat-11495	172	7	generalizability	generalizability	NOUN
easat-11495	172	8	,	,	PUNCT
easat-11495	172	9	necessitating	necessitate	VERB
easat-11495	172	10	further	further	ADJ
easat-11495	172	11	research	research	NOUN
easat-11495	172	12	in	in	ADP
easat-11495	172	13	other	other	ADJ
easat-11495	172	14	cooperative	cooperative	ADJ
easat-11495	172	15	finance	finance	NOUN
easat-11495	172	16	contexts	contexts	NOUN
easat-11495	172	17	.	.	PUNCT
easat-11495	173	1	future	future	ADJ
easat-11495	173	2	studies	study	NOUN
easat-11495	173	3	should	should	AUX
easat-11495	173	4	incorporate	incorporate	VERB
easat-11495	173	5	additional	additional	ADJ
easat-11495	173	6	indicators	indicator	NOUN
easat-11495	173	7	,	,	PUNCT
easat-11495	173	8	explore	explore	VERB
easat-11495	173	9	dynamic	dynamic	ADJ
easat-11495	173	10	regulatory	regulatory	ADJ
easat-11495	173	11	impacts	impact	NOUN
easat-11495	173	12	,	,	PUNCT
easat-11495	173	13	and	and	CCONJ
easat-11495	173	14	test	test	VERB
easat-11495	173	15	the	the	DET
easat-11495	173	16	model	model	NOUN
easat-11495	173	17	in	in	ADP
easat-11495	173	18	diverse	diverse	ADJ
easat-11495	173	19	economic	economic	ADJ
easat-11495	173	20	settings	setting	NOUN
easat-11495	173	21	to	to	PART
easat-11495	173	22	enhance	enhance	VERB
easat-11495	173	23	applicability	applicability	NOUN
easat-11495	173	24	[	[	X
easat-11495	173	25	4	4	NUM
easat-11495	173	26	,	,	PUNCT
easat-11495	173	27	9	9	NUM
easat-11495	173	28	]	]	PUNCT
easat-11495	173	29	.	.	PUNCT
easat-11495	174	1	developing	develop	VERB
easat-11495	174	2	visual	visual	ADJ
easat-11495	174	3	models	model	NOUN
easat-11495	174	4	and	and	CCONJ
easat-11495	174	5	integrating	integrate	VERB
easat-11495	174	6	advanced	advanced	ADJ
easat-11495	174	7	digital	digital	ADJ
easat-11495	174	8	tools	tool	NOUN
easat-11495	174	9	could	could	AUX
easat-11495	174	10	further	far	ADV
easat-11495	174	11	refine	refine	VERB
easat-11495	174	12	pcf	pcf	PROPN
easat-11495	174	13	sustainability	sustainability	NOUN
easat-11495	174	14	strategies	strategy	NOUN
easat-11495	174	15	,	,	PUNCT
easat-11495	174	16	fostering	foster	VERB
easat-11495	174	17	financial	financial	ADJ
easat-11495	174	18	inclusion	inclusion	NOUN
easat-11495	174	19	and	and	CCONJ
easat-11495	174	20	socio	socio	NOUN
easat-11495	174	21	-	-	PUNCT
easat-11495	174	22	economic	economic	ADJ
easat-11495	174	23	development	development	NOUN
easat-11495	174	24	[	[	X
easat-11495	174	25	11	11	NUM
easat-11495	174	26	,	,	PUNCT
easat-11495	174	27	23	23	NUM
easat-11495	174	28	]	]	PUNCT
easat-11495	174	29	.	.	PUNCT
easat-11495	175	1	transparency	transparency	NOUN
easat-11495	175	2	:	:	PUNCT
easat-11495	175	3	the	the	DET
easat-11495	175	4	authors	author	NOUN
easat-11495	175	5	confirm	confirm	VERB
easat-11495	175	6	that	that	SCONJ
easat-11495	175	7	the	the	DET
easat-11495	175	8	manuscript	manuscript	NOUN
easat-11495	175	9	is	be	AUX
easat-11495	175	10	an	an	DET
easat-11495	175	11	honest	honest	ADJ
easat-11495	175	12	,	,	PUNCT
easat-11495	175	13	accurate	accurate	ADJ
easat-11495	175	14	,	,	PUNCT
easat-11495	175	15	and	and	CCONJ
easat-11495	175	16	transparent	transparent	ADJ
easat-11495	175	17	account	account	NOUN
easat-11495	175	18	of	of	ADP
easat-11495	175	19	the	the	DET
easat-11495	175	20	study	study	NOUN
easat-11495	175	21	;	;	PUNCT
easat-11495	175	22	that	that	SCONJ
easat-11495	175	23	no	no	DET
easat-11495	175	24	vital	vital	ADJ
easat-11495	175	25	features	feature	NOUN
easat-11495	175	26	of	of	ADP
easat-11495	175	27	the	the	DET
easat-11495	175	28	study	study	NOUN
easat-11495	175	29	have	have	AUX
easat-11495	175	30	been	be	AUX
easat-11495	175	31	omitted	omit	VERB
easat-11495	175	32	;	;	PUNCT
easat-11495	175	33	and	and	CCONJ
easat-11495	175	34	that	that	SCONJ
easat-11495	175	35	any	any	DET
easat-11495	175	36	discrepancies	discrepancy	NOUN
easat-11495	175	37	from	from	ADP
easat-11495	175	38	the	the	DET
easat-11495	175	39	study	study	NOUN
easat-11495	175	40	as	as	SCONJ
easat-11495	175	41	planned	plan	VERB
easat-11495	175	42	have	have	AUX
easat-11495	175	43	been	be	AUX
easat-11495	175	44	explained	explain	VERB
easat-11495	175	45	.	.	PUNCT
easat-11495	176	1	this	this	DET
easat-11495	176	2	study	study	NOUN
easat-11495	176	3	followed	follow	VERB
easat-11495	176	4	all	all	DET
easat-11495	176	5	ethical	ethical	ADJ
easat-11495	176	6	practices	practice	NOUN
easat-11495	176	7	during	during	ADP
easat-11495	176	8	writing	writing	NOUN
easat-11495	176	9	.	.	PUNCT
easat-11495	177	1	acknowledgements	acknowledgement	NOUN
easat-11495	177	2	:	:	PUNCT
easat-11495	177	3	the	the	DET
easat-11495	177	4	authors	author	NOUN
easat-11495	177	5	gratefully	gratefully	ADV
easat-11495	177	6	acknowledge	acknowledge	VERB
easat-11495	177	7	the	the	DET
easat-11495	177	8	financial	financial	ADJ
easat-11495	177	9	support	support	NOUN
easat-11495	177	10	from	from	ADP
easat-11495	177	11	the	the	DET
easat-11495	177	12	banking	banking	NOUN
easat-11495	177	13	academy	academy	PROPN
easat-11495	177	14	of	of	ADP
easat-11495	177	15	vietnam	vietnam	PROPN
easat-11495	177	16	.	.	PUNCT
easat-11495	178	1	copyright	copyright	NOUN
easat-11495	178	2	:	:	PUNCT
easat-11495	178	3	©	©	PROPN
easat-11495	178	4	2026	2026	NUM
easat-11495	178	5	by	by	ADP
easat-11495	178	6	the	the	DET
easat-11495	178	7	authors	author	NOUN
easat-11495	178	8	.	.	PUNCT
easat-11495	179	1	this	this	DET
easat-11495	179	2	article	article	NOUN
easat-11495	179	3	is	be	AUX
easat-11495	179	4	an	an	DET
easat-11495	179	5	open	open	ADJ
easat-11495	179	6	-	-	PUNCT
easat-11495	179	7	access	access	NOUN
easat-11495	179	8	article	article	NOUN
easat-11495	179	9	distributed	distribute	VERB
easat-11495	179	10	under	under	ADP
easat-11495	179	11	the	the	DET
easat-11495	179	12	terms	term	NOUN
easat-11495	179	13	and	and	CCONJ
easat-11495	179	14	conditions	condition	NOUN
easat-11495	179	15	of	of	ADP
easat-11495	179	16	the	the	DET
easat-11495	179	17	creative	creative	ADJ
easat-11495	179	18	commons	common	NOUN
easat-11495	179	19	attribution	attribution	NOUN
easat-11495	179	20	(	(	PUNCT
easat-11495	179	21	cc	cc	NOUN
easat-11495	179	22	by	by	ADP
easat-11495	179	23	)	)	PUNCT
easat-11495	179	24	license	license	NOUN
easat-11495	179	25	(	(	PUNCT
easat-11495	179	26	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-11495	179	27	)	)	PUNCT
easat-11495	179	28	.	.	PUNCT
easat-11495	180	1	references	reference	NOUN
easat-11495	180	2	[	[	X
easat-11495	180	3	1	1	X
easat-11495	180	4	]	]	PUNCT
easat-11495	180	5	j.	j.	PROPN
easat-11495	180	6	ledgerwood	ledgerwood	PROPN
easat-11495	180	7	,	,	PUNCT
easat-11495	180	8	microfinance	microfinance	NOUN
easat-11495	180	9	handbook	handbook	NOUN
easat-11495	180	10	:	:	PUNCT
easat-11495	180	11	an	an	DET
easat-11495	180	12	institutional	institutional	ADJ
easat-11495	180	13	and	and	CCONJ
easat-11495	180	14	financial	financial	ADJ
easat-11495	180	15	perspective	perspective	NOUN
easat-11495	180	16	.	.	PUNCT
easat-11495	181	1	washington	washington	PROPN
easat-11495	181	2	,	,	PUNCT
easat-11495	181	3	dc	dc	PROPN
easat-11495	181	4	:	:	PUNCT
easat-11495	181	5	world	world	PROPN
easat-11495	181	6	bank	bank	PROPN
easat-11495	181	7	,	,	PUNCT
easat-11495	181	8	1999	1999	NUM
easat-11495	181	9	.	.	PUNCT
easat-11495	182	1	[	[	X
easat-11495	182	2	2	2	NUM
easat-11495	182	3	]	]	X
easat-11495	182	4	national	national	ADJ
easat-11495	182	5	assembly	assembly	NOUN
easat-11495	182	6	of	of	ADP
easat-11495	182	7	the	the	DET
easat-11495	182	8	socialist	socialist	ADJ
easat-11495	182	9	republic	republic	NOUN
easat-11495	182	10	of	of	ADP
easat-11495	182	11	vietnam	vietnam	PROPN
easat-11495	182	12	,	,	PUNCT
easat-11495	182	13	"	"	PUNCT
easat-11495	182	14	law	law	NOUN
easat-11495	182	15	on	on	ADP
easat-11495	182	16	credit	credit	NOUN
easat-11495	182	17	institutions	institution	NOUN
easat-11495	182	18	no	no	INTJ
easat-11495	182	19	.	.	PUNCT
easat-11495	183	1	32/2024	32/2024	NUM
easat-11495	183	2	/	/	SYM
easat-11495	183	3	qh15	qh15	PROPN
easat-11495	183	4	dated	date	VERB
easat-11495	183	5	january	january	PROPN
easat-11495	183	6	18	18	NUM
easat-11495	183	7	,	,	PUNCT
easat-11495	183	8	2024	2024	NUM
easat-11495	183	9	,	,	PUNCT
easat-11495	183	10	"	"	PUNCT
easat-11495	183	11	2024	2024	NUM
easat-11495	183	12	.	.	PUNCT
easat-11495	184	1	https://thuvienphapluat.vn/van-ban/tien-te-ngan-hang/luat-cac-to-chuc-tin-dung2024-552783.aspx	https://thuvienphapluat.vn/van-ban/tien-te-ngan-hang/luat-cac-to-chuc-tin-dung2024-552783.aspx	PRON
easat-11495	184	2	[	[	X
easat-11495	184	3	3	3	NUM
easat-11495	184	4	]	]	X
easat-11495	184	5	vietnam	vietnam	PROPN
easat-11495	184	6	,	,	PUNCT
easat-11495	184	7	law	law	NOUN
easat-11495	184	8	on	on	ADP
easat-11495	184	9	credit	credit	NOUN
easat-11495	184	10	institutions	institution	NOUN
easat-11495	184	11	.	.	PUNCT
easat-11495	185	1	hanoi	hanoi	PROPN
easat-11495	185	2	,	,	PUNCT
easat-11495	185	3	vietnam	vietnam	PROPN
easat-11495	185	4	:	:	PUNCT
easat-11495	185	5	national	national	PROPN
easat-11495	185	6	assembly	assembly	NOUN
easat-11495	185	7	of	of	ADP
easat-11495	185	8	vietnam	vietnam	PROPN
easat-11495	185	9	,	,	PUNCT
easat-11495	185	10	2024	2024	NUM
easat-11495	185	11	.	.	PUNCT
easat-11495	186	1	[	[	X
easat-11495	186	2	4	4	NUM
easat-11495	186	3	]	]	ADV
easat-11495	186	4	consultative	consultative	ADJ
easat-11495	186	5	group	group	NOUN
easat-11495	186	6	to	to	PART
easat-11495	186	7	assist	assist	VERB
easat-11495	186	8	the	the	DET
easat-11495	186	9	poor	poor	ADJ
easat-11495	186	10	(	(	PUNCT
easat-11495	186	11	cgap	cgap	PROPN
easat-11495	186	12	)	)	PUNCT
easat-11495	186	13	,	,	PUNCT
easat-11495	186	14	the	the	DET
easat-11495	186	15	new	new	ADJ
easat-11495	186	16	microfinance	microfinance	NOUN
easat-11495	186	17	handbook	handbook	NOUN
easat-11495	186	18	:	:	PUNCT
easat-11495	186	19	a	a	DET
easat-11495	186	20	financial	financial	ADJ
easat-11495	186	21	market	market	NOUN
easat-11495	186	22	system	system	NOUN
easat-11495	186	23	perspective	perspective	NOUN
easat-11495	186	24	.	.	PUNCT
easat-11495	187	1	washington	washington	PROPN
easat-11495	187	2	,	,	PUNCT
easat-11495	187	3	dc	dc	PROPN
easat-11495	187	4	:	:	PUNCT
easat-11495	187	5	world	world	PROPN
easat-11495	187	6	bank	bank	PROPN
easat-11495	187	7	,	,	PUNCT
easat-11495	187	8	2013	2013	NUM
easat-11495	187	9	.	.	PUNCT
easat-11495	188	1	[	[	X
easat-11495	188	2	5	5	NUM
easat-11495	188	3	]	]	SYM
easat-11495	188	4	asian	asian	PROPN
easat-11495	188	5	development	development	PROPN
easat-11495	188	6	bank	bank	PROPN
easat-11495	188	7	(	(	PUNCT
easat-11495	188	8	adb	adb	PROPN
easat-11495	188	9	)	)	PUNCT
easat-11495	188	10	,	,	PUNCT
easat-11495	188	11	microfinance	microfinance	NOUN
easat-11495	188	12	development	development	NOUN
easat-11495	188	13	strategy	strategy	NOUN
easat-11495	188	14	2000	2000	NUM
easat-11495	188	15	:	:	PUNCT
easat-11495	188	16	sector	sector	NOUN
easat-11495	188	17	performance	performance	NOUN
easat-11495	188	18	and	and	CCONJ
easat-11495	188	19	client	client	NOUN
easat-11495	188	20	welfare	welfare	NOUN
easat-11495	188	21	.	.	PUNCT
easat-11495	189	1	manila	manila	PROPN
easat-11495	189	2	,	,	PUNCT
easat-11495	189	3	philippines	philippine	NOUN
easat-11495	189	4	:	:	PUNCT
easat-11495	189	5	asian	asian	PROPN
easat-11495	189	6	development	development	PROPN
easat-11495	189	7	bank	bank	PROPN
easat-11495	189	8	,	,	PUNCT
easat-11495	189	9	2000	2000	NUM
easat-11495	189	10	.	.	PUNCT
easat-11495	190	1	[	[	X
easat-11495	190	2	6	6	NUM
easat-11495	190	3	]	]	PUNCT
easat-11495	190	4	world	world	NOUN
easat-11495	190	5	commission	commission	PROPN
easat-11495	190	6	on	on	ADP
easat-11495	190	7	environment	environment	NOUN
easat-11495	190	8	and	and	CCONJ
easat-11495	190	9	development	development	NOUN
easat-11495	190	10	(	(	PUNCT
easat-11495	190	11	wced	wce	VERB
easat-11495	190	12	)	)	PUNCT
easat-11495	190	13	,	,	PUNCT
easat-11495	190	14	our	our	PRON
easat-11495	190	15	common	common	ADJ
easat-11495	190	16	future	future	NOUN
easat-11495	190	17	.	.	PUNCT
easat-11495	191	1	oxford	oxford	PROPN
easat-11495	191	2	,	,	PUNCT
easat-11495	191	3	uk	uk	PROPN
easat-11495	191	4	:	:	PUNCT
easat-11495	191	5	oxford	oxford	PROPN
easat-11495	191	6	university	university	PROPN
easat-11495	191	7	press	press	NOUN
easat-11495	191	8	,	,	PUNCT
easat-11495	191	9	1987	1987	NUM
easat-11495	191	10	.	.	PUNCT
easat-11495	192	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-11495	193	1	https://thuvienphapluat.vn/van-ban/tien-te-ngan-hang/luat-cac-to-chuc-tin-dung-2024-552783.aspx	https://thuvienphapluat.vn/van-ban/tien-te-ngan-hang/luat-cac-to-chuc-tin-dung-2024-552783.aspx	PROPN
easat-11495	193	2	https://thuvienphapluat.vn/van-ban/tien-te-ngan-hang/luat-cac-to-chuc-tin-dung-2024-552783.aspx	https://thuvienphapluat.vn/van-ban/tien-te-ngan-hang/luat-cac-to-chuc-tin-dung-2024-552783.aspx	PROPN
easat-11495	193	3	101	101	NUM
easat-11495	193	4	edelweiss	edelweiss	PROPN
easat-11495	193	5	applied	apply	VERB
easat-11495	193	6	science	science	NOUN
easat-11495	193	7	and	and	CCONJ
easat-11495	193	8	technology	technology	NOUN
easat-11495	193	9	issn	issn	PROPN
easat-11495	193	10	:	:	PUNCT
easat-11495	193	11	2576	2576	NUM
easat-11495	193	12	-	-	SYM
easat-11495	193	13	8484	8484	NUM
easat-11495	193	14	vol	vol	NOUN
easat-11495	193	15	.	.	PROPN
easat-11495	194	1	10	10	NUM
easat-11495	194	2	,	,	PUNCT
easat-11495	194	3	no	no	INTJ
easat-11495	194	4	.	.	NOUN
easat-11495	194	5	1	1	NUM
easat-11495	194	6	:	:	SYM
easat-11495	194	7	93	93	NUM
easat-11495	194	8	-	-	SYM
easat-11495	194	9	101	101	NUM
easat-11495	194	10	,	,	PUNCT
easat-11495	194	11	2026	2026	NUM
easat-11495	194	12	doi	doi	NOUN
easat-11495	194	13	:	:	PUNCT
easat-11495	194	14	10.55214/2576	10.55214/2576	NUM
easat-11495	194	15	-	-	NOUN
easat-11495	194	16	8484.v9i12.11483	8484.v9i12.11483	NOUN
easat-11495	195	1	©	©	PROPN
easat-11495	195	2	2026	2026	NUM
easat-11495	195	3	by	by	ADP
easat-11495	195	4	the	the	DET
easat-11495	195	5	authors	author	NOUN
easat-11495	195	6	;	;	PUNCT
easat-11495	195	7	licensee	licensee	PROPN
easat-11495	195	8	learning	learning	NOUN
easat-11495	195	9	gate	gate	NOUN
easat-11495	196	1	[	[	X
easat-11495	196	2	7	7	NUM
easat-11495	196	3	]	]	PUNCT
easat-11495	196	4	world	world	PROPN
easat-11495	196	5	bank	bank	PROPN
easat-11495	196	6	,	,	PUNCT
easat-11495	196	7	world	world	NOUN
easat-11495	196	8	development	development	PROPN
easat-11495	196	9	report	report	PROPN
easat-11495	196	10	2003	2003	NUM
easat-11495	196	11	:	:	PUNCT
easat-11495	196	12	sustainable	sustainable	ADJ
easat-11495	196	13	development	development	NOUN
easat-11495	196	14	in	in	ADP
easat-11495	196	15	a	a	DET
easat-11495	196	16	dynamic	dynamic	ADJ
easat-11495	196	17	world	world	NOUN
easat-11495	196	18	.	.	PUNCT
easat-11495	197	1	washington	washington	PROPN
easat-11495	197	2	,	,	PUNCT
easat-11495	197	3	dc	dc	PROPN
easat-11495	197	4	:	:	PUNCT
easat-11495	197	5	world	world	PROPN
easat-11495	197	6	bank	bank	PROPN
easat-11495	197	7	,	,	PUNCT
easat-11495	197	8	2003	2003	NUM
easat-11495	197	9	.	.	PUNCT
easat-11495	198	1	[	[	X
easat-11495	198	2	8	8	X
easat-11495	198	3	]	]	PUNCT
easat-11495	198	4	j.	j.	PROPN
easat-11495	198	5	yaron	yaron	PROPN
easat-11495	198	6	,	,	PUNCT
easat-11495	198	7	successful	successful	ADJ
easat-11495	198	8	rural	rural	ADJ
easat-11495	198	9	finance	finance	NOUN
easat-11495	198	10	institutions	institution	NOUN
easat-11495	198	11	.	.	PUNCT
easat-11495	199	1	washington	washington	PROPN
easat-11495	199	2	,	,	PUNCT
easat-11495	199	3	dc	dc	PROPN
easat-11495	199	4	:	:	PUNCT
easat-11495	199	5	world	world	PROPN
easat-11495	199	6	bank	bank	PROPN
easat-11495	199	7	,	,	PUNCT
easat-11495	199	8	1992	1992	NUM
easat-11495	199	9	.	.	PUNCT
easat-11495	200	1	[	[	X
easat-11495	200	2	9	9	NUM
easat-11495	200	3	]	]	X
easat-11495	200	4	j.	j.	PROPN
easat-11495	200	5	c.	c.	PROPN
easat-11495	200	6	brau	brau	PROPN
easat-11495	200	7	and	and	CCONJ
easat-11495	200	8	g.	g.	PROPN
easat-11495	200	9	m.	m.	PROPN
easat-11495	200	10	woller	woller	PROPN
easat-11495	200	11	,	,	PUNCT
easat-11495	200	12	"	"	PUNCT
easat-11495	200	13	microfinance	microfinance	NOUN
easat-11495	200	14	:	:	PUNCT
easat-11495	200	15	a	a	DET
easat-11495	200	16	comprehensive	comprehensive	ADJ
easat-11495	200	17	review	review	NOUN
easat-11495	200	18	of	of	ADP
easat-11495	200	19	the	the	DET
easat-11495	200	20	existing	exist	VERB
easat-11495	200	21	literature	literature	NOUN
easat-11495	200	22	,	,	PUNCT
easat-11495	200	23	"	"	PUNCT
easat-11495	200	24	the	the	DET
easat-11495	200	25	journal	journal	NOUN
easat-11495	200	26	of	of	ADP
easat-11495	200	27	entrepreneurial	entrepreneurial	ADJ
easat-11495	200	28	finance	finance	NOUN
easat-11495	200	29	,	,	PUNCT
easat-11495	200	30	vol	vol	NOUN
easat-11495	200	31	.	.	PROPN
easat-11495	200	32	9	9	NUM
easat-11495	200	33	,	,	PUNCT
easat-11495	200	34	no	no	INTJ
easat-11495	200	35	.	.	NOUN
easat-11495	200	36	1	1	NUM
easat-11495	200	37	,	,	PUNCT
easat-11495	200	38	pp	pp	ADJ
easat-11495	200	39	.	.	PUNCT
easat-11495	201	1	1	1	NUM
easat-11495	201	2	-	-	SYM
easat-11495	201	3	28	28	NUM
easat-11495	201	4	,	,	PUNCT
easat-11495	201	5	2004	2004	NUM
easat-11495	201	6	.	.	PUNCT
easat-11495	202	1	https://doi.org/10.57229/2373-1761.1074	https://doi.org/10.57229/2373-1761.1074	PROPN
easat-11495	203	1	[	[	X
easat-11495	203	2	10	10	NUM
easat-11495	203	3	]	]	X
easat-11495	203	4	g.	g.	PROPN
easat-11495	203	5	h.	h.	PROPN
easat-11495	203	6	brundtland	brundtland	PROPN
easat-11495	203	7	,	,	PUNCT
easat-11495	203	8	"	"	PUNCT
easat-11495	203	9	our	our	PRON
easat-11495	203	10	common	common	ADJ
easat-11495	203	11	future	future	NOUN
easat-11495	203	12	—	—	PUNCT
easat-11495	203	13	call	call	VERB
easat-11495	203	14	for	for	ADP
easat-11495	203	15	action	action	NOUN
easat-11495	203	16	,	,	PUNCT
easat-11495	203	17	"	"	PUNCT
easat-11495	203	18	environmental	environmental	ADJ
easat-11495	203	19	conservation	conservation	NOUN
easat-11495	203	20	,	,	PUNCT
easat-11495	203	21	vol	vol	NOUN
easat-11495	203	22	.	.	PROPN
easat-11495	203	23	14	14	NUM
easat-11495	203	24	,	,	PUNCT
easat-11495	203	25	no	no	INTJ
easat-11495	203	26	.	.	NOUN
easat-11495	203	27	4	4	NUM
easat-11495	203	28	,	,	PUNCT
easat-11495	203	29	pp	pp	ADJ
easat-11495	203	30	.	.	PUNCT
easat-11495	203	31	291	291	NUM
easat-11495	203	32	-	-	SYM
easat-11495	203	33	294	294	NUM
easat-11495	203	34	,	,	PUNCT
easat-11495	203	35	1987	1987	NUM
easat-11495	203	36	.	.	PUNCT
easat-11495	204	1	[	[	X
easat-11495	204	2	11	11	NUM
easat-11495	204	3	]	]	X
easat-11495	204	4	united	united	PROPN
easat-11495	204	5	nations	nations	PROPN
easat-11495	204	6	escap	escap	NOUN
easat-11495	204	7	,	,	PUNCT
easat-11495	204	8	financing	financing	NOUN
easat-11495	204	9	for	for	ADP
easat-11495	204	10	sustainable	sustainable	ADJ
easat-11495	204	11	development	development	NOUN
easat-11495	204	12	in	in	ADP
easat-11495	204	13	asia	asia	PROPN
easat-11495	204	14	and	and	CCONJ
easat-11495	204	15	the	the	DET
easat-11495	204	16	pacific	pacific	PROPN
easat-11495	204	17	.	.	PUNCT
easat-11495	205	1	bangkok	bangkok	PROPN
easat-11495	205	2	:	:	PUNCT
easat-11495	205	3	unescap	unescap	ADJ
easat-11495	205	4	,	,	PUNCT
easat-11495	205	5	2019	2019	NUM
easat-11495	205	6	.	.	PUNCT
easat-11495	206	1	[	[	X
easat-11495	206	2	12	12	NUM
easat-11495	206	3	]	]	X
easat-11495	206	4	r.	r.	PROPN
easat-11495	206	5	amit	amit	PROPN
easat-11495	206	6	and	and	CCONJ
easat-11495	206	7	r.	r.	PROPN
easat-11495	206	8	kedar	kedar	PROPN
easat-11495	206	9	,	,	PUNCT
easat-11495	206	10	"	"	PUNCT
easat-11495	206	11	factors	factor	NOUN
easat-11495	206	12	influencing	influence	VERB
easat-11495	206	13	microfinance	microfinance	NOUN
easat-11495	206	14	sustainability	sustainability	NOUN
easat-11495	206	15	:	:	PUNCT
easat-11495	206	16	a	a	DET
easat-11495	206	17	conceptual	conceptual	ADJ
easat-11495	206	18	framework	framework	NOUN
easat-11495	206	19	,	,	PUNCT
easat-11495	206	20	"	"	PUNCT
easat-11495	206	21	journal	journal	NOUN
easat-11495	206	22	of	of	ADP
easat-11495	206	23	economics	economic	NOUN
easat-11495	206	24	and	and	CCONJ
easat-11495	206	25	sustainable	sustainable	ADJ
easat-11495	206	26	development	development	NOUN
easat-11495	206	27	,	,	PUNCT
easat-11495	206	28	no	no	INTJ
easat-11495	206	29	.	.	NOUN
easat-11495	206	30	4	4	NUM
easat-11495	206	31	,	,	PUNCT
easat-11495	206	32	pp	pp	ADJ
easat-11495	206	33	.	.	PUNCT
easat-11495	207	1	1–9	1–9	NUM
easat-11495	207	2	,	,	PUNCT
easat-11495	207	3	2014	2014	NUM
easat-11495	207	4	.	.	PUNCT
easat-11495	208	1	[	[	X
easat-11495	208	2	13	13	NUM
easat-11495	208	3	]	]	PUNCT
easat-11495	208	4	p.	p.	NOUN
easat-11495	208	5	fernandez	fernandez	PROPN
easat-11495	208	6	,	,	PUNCT
easat-11495	208	7	r.	r.	PROPN
easat-11495	208	8	lamanna	lamanna	PROPN
easat-11495	208	9	,	,	PUNCT
easat-11495	208	10	and	and	CCONJ
easat-11495	208	11	s.	s.	PROPN
easat-11495	208	12	fitzherbert	fitzherbert	PROPN
easat-11495	208	13	,	,	PUNCT
easat-11495	208	14	"	"	PUNCT
easat-11495	208	15	measuring	measure	VERB
easat-11495	208	16	the	the	DET
easat-11495	208	17	sustainability	sustainability	NOUN
easat-11495	208	18	of	of	ADP
easat-11495	208	19	microfinance	microfinance	NOUN
easat-11495	208	20	institutions	institution	NOUN
easat-11495	208	21	,	,	PUNCT
easat-11495	208	22	"	"	PUNCT
easat-11495	208	23	microfinance	microfinance	NOUN
easat-11495	208	24	gateway	gateway	NOUN
easat-11495	208	25	,	,	PUNCT
easat-11495	208	26	2018	2018	NUM
easat-11495	208	27	.	.	PUNCT
easat-11495	208	28	https://www.findevgateway.org/	https://www.findevgateway.org/	NOUN
easat-11495	209	1	[	[	X
easat-11495	209	2	14	14	NUM
easat-11495	209	3	]	]	X
easat-11495	209	4	r.	r.	PROPN
easat-11495	209	5	lensink	lensink	PROPN
easat-11495	209	6	,	,	PUNCT
easat-11495	209	7	r.	r.	PROPN
easat-11495	209	8	mersland	mersland	PROPN
easat-11495	209	9	,	,	PUNCT
easat-11495	209	10	n.	n.	PROPN
easat-11495	209	11	t.	t.	PROPN
easat-11495	209	12	h.	h.	PROPN
easat-11495	209	13	vu	vu	PROPN
easat-11495	209	14	,	,	PUNCT
easat-11495	209	15	and	and	CCONJ
easat-11495	209	16	s.	s.	PROPN
easat-11495	209	17	zamore	zamore	PROPN
easat-11495	209	18	,	,	PUNCT
easat-11495	209	19	"	"	PUNCT
easat-11495	209	20	do	do	AUX
easat-11495	209	21	microfinance	microfinance	NOUN
easat-11495	209	22	institutions	institution	NOUN
easat-11495	209	23	benefit	benefit	VERB
easat-11495	209	24	from	from	ADP
easat-11495	209	25	integrating	integrate	VERB
easat-11495	209	26	financial	financial	ADJ
easat-11495	209	27	and	and	CCONJ
easat-11495	209	28	nonfinancial	nonfinancial	ADJ
easat-11495	209	29	services	service	NOUN
easat-11495	209	30	?	?	PUNCT
easat-11495	209	31	,	,	PUNCT
easat-11495	209	32	"	"	PUNCT
easat-11495	209	33	applied	apply	VERB
easat-11495	209	34	economics	economic	NOUN
easat-11495	209	35	,	,	PUNCT
easat-11495	209	36	vol	vol	NOUN
easat-11495	209	37	.	.	PROPN
easat-11495	209	38	50	50	NUM
easat-11495	209	39	,	,	PUNCT
easat-11495	209	40	no	no	INTJ
easat-11495	209	41	.	.	NOUN
easat-11495	209	42	21	21	NUM
easat-11495	209	43	,	,	PUNCT
easat-11495	209	44	pp	pp	ADJ
easat-11495	209	45	.	.	PUNCT
easat-11495	209	46	2386	2386	NUM
easat-11495	209	47	-	-	SYM
easat-11495	209	48	2401	2401	NUM
easat-11495	209	49	,	,	PUNCT
easat-11495	209	50	2018	2018	NUM
easat-11495	209	51	.	.	PUNCT
easat-11495	209	52	https://doi.org/10.1080/00036846.2017.1397852	https://doi.org/10.1080/00036846.2017.1397852	PUNCT
easat-11495	210	1	[	[	X
easat-11495	210	2	15	15	NUM
easat-11495	210	3	]	]	X
easat-11495	210	4	m.	m.	NOUN
easat-11495	210	5	lassoued	lassoue	VERB
easat-11495	210	6	,	,	PUNCT
easat-11495	210	7	"	"	PUNCT
easat-11495	210	8	corporate	corporate	ADJ
easat-11495	210	9	governance	governance	NOUN
easat-11495	210	10	and	and	CCONJ
easat-11495	210	11	financial	financial	ADJ
easat-11495	210	12	stability	stability	NOUN
easat-11495	210	13	in	in	ADP
easat-11495	210	14	islamic	islamic	ADJ
easat-11495	210	15	banking	banking	NOUN
easat-11495	210	16	,	,	PUNCT
easat-11495	210	17	"	"	PUNCT
easat-11495	210	18	managerial	managerial	ADJ
easat-11495	210	19	finance	finance	NOUN
easat-11495	210	20	,	,	PUNCT
easat-11495	210	21	vol	vol	NOUN
easat-11495	210	22	.	.	PROPN
easat-11495	210	23	44	44	NUM
easat-11495	210	24	,	,	PUNCT
easat-11495	210	25	no	no	INTJ
easat-11495	210	26	.	.	NOUN
easat-11495	210	27	5	5	NUM
easat-11495	210	28	,	,	PUNCT
easat-11495	210	29	pp	pp	ADJ
easat-11495	210	30	.	.	PUNCT
easat-11495	211	1	524	524	NUM
easat-11495	211	2	-	-	SYM
easat-11495	211	3	539	539	NUM
easat-11495	211	4	,	,	PUNCT
easat-11495	211	5	2018	2018	NUM
easat-11495	211	6	.	.	PUNCT
easat-11495	212	1	https://doi.org/10.1108/mf-12-2016-0370	https://doi.org/10.1108/mf-12-2016-0370	X
easat-11495	213	1	[	[	X
easat-11495	213	2	16	16	NUM
easat-11495	213	3	]	]	PUNCT
easat-11495	213	4	m.	m.	NOUN
easat-11495	213	5	rahman	rahman	PROPN
easat-11495	213	6	and	and	CCONJ
easat-11495	213	7	c.	c.	PROPN
easat-11495	213	8	carpano	carpano	NOUN
easat-11495	213	9	,	,	PUNCT
easat-11495	213	10	"	"	PUNCT
easat-11495	213	11	national	national	ADJ
easat-11495	213	12	corporate	corporate	ADJ
easat-11495	213	13	social	social	ADJ
easat-11495	213	14	policy	policy	NOUN
easat-11495	213	15	,	,	PUNCT
easat-11495	213	16	corporate	corporate	ADJ
easat-11495	213	17	governance	governance	NOUN
easat-11495	213	18	systems	system	NOUN
easat-11495	213	19	,	,	PUNCT
easat-11495	213	20	and	and	CCONJ
easat-11495	213	21	organizational	organizational	ADJ
easat-11495	213	22	capabilities	capability	NOUN
easat-11495	213	23	,	,	PUNCT
easat-11495	213	24	"	"	PUNCT
easat-11495	213	25	corporate	corporate	ADJ
easat-11495	213	26	governance	governance	NOUN
easat-11495	213	27	:	:	PUNCT
easat-11495	213	28	the	the	DET
easat-11495	213	29	international	international	ADJ
easat-11495	213	30	journal	journal	NOUN
easat-11495	213	31	of	of	ADP
easat-11495	213	32	business	business	NOUN
easat-11495	213	33	in	in	ADP
easat-11495	213	34	society	society	NOUN
easat-11495	213	35	,	,	PUNCT
easat-11495	213	36	vol	vol	NOUN
easat-11495	213	37	.	.	PROPN
easat-11495	213	38	17	17	NUM
easat-11495	213	39	,	,	PUNCT
easat-11495	213	40	no	no	INTJ
easat-11495	213	41	.	.	NOUN
easat-11495	213	42	1	1	NUM
easat-11495	213	43	,	,	PUNCT
easat-11495	213	44	pp	pp	ADJ
easat-11495	213	45	.	.	PUNCT
easat-11495	214	1	13	13	NUM
easat-11495	214	2	-	-	SYM
easat-11495	214	3	29	29	NUM
easat-11495	214	4	,	,	PUNCT
easat-11495	214	5	2017	2017	NUM
easat-11495	214	6	.	.	PUNCT
easat-11495	215	1	https://doi.org/10.1108/cg-02-2016-0037	https://doi.org/10.1108/cg-02-2016-0037	PROPN
easat-11495	215	2	[	[	X
easat-11495	215	3	17	17	NUM
easat-11495	215	4	]	]	PUNCT
easat-11495	215	5	l.	l.	PROPN
easat-11495	215	6	le	le	PROPN
easat-11495	215	7	and	and	CCONJ
easat-11495	215	8	d.	d.	PROPN
easat-11495	215	9	trinh	trinh	PROPN
easat-11495	215	10	,	,	PUNCT
easat-11495	215	11	"	"	PUNCT
easat-11495	215	12	financial	financial	ADJ
easat-11495	215	13	governance	governance	NOUN
easat-11495	215	14	in	in	ADP
easat-11495	215	15	people	people	NOUN
easat-11495	215	16	’s	’s	PART
easat-11495	215	17	credit	credit	NOUN
easat-11495	215	18	funds	fund	NOUN
easat-11495	215	19	:	:	PUNCT
easat-11495	215	20	cases	case	NOUN
easat-11495	215	21	from	from	ADP
easat-11495	215	22	vietnam	vietnam	PROPN
easat-11495	215	23	,	,	PUNCT
easat-11495	215	24	"	"	PUNCT
easat-11495	215	25	vietnam	vietnam	PROPN
easat-11495	215	26	financial	financial	PROPN
easat-11495	215	27	review	review	PROPN
easat-11495	215	28	,	,	PUNCT
easat-11495	215	29	vol	vol	NOUN
easat-11495	215	30	.	.	PROPN
easat-11495	215	31	15	15	NUM
easat-11495	215	32	,	,	PUNCT
easat-11495	215	33	no	no	INTJ
easat-11495	215	34	.	.	NOUN
easat-11495	215	35	4	4	NUM
easat-11495	215	36	,	,	PUNCT
easat-11495	215	37	pp	pp	ADJ
easat-11495	215	38	.	.	PUNCT
easat-11495	216	1	205–220	205–220	NUM
easat-11495	216	2	,	,	PUNCT
easat-11495	216	3	2021	2021	NUM
easat-11495	216	4	.	.	PUNCT
easat-11495	217	1	[	[	X
easat-11495	217	2	18	18	NUM
easat-11495	217	3	]	]	X
easat-11495	217	4	j.	j.	PROPN
easat-11495	217	5	m.	m.	PROPN
easat-11495	217	6	s.	s.	PROPN
easat-11495	217	7	carvalho	carvalho	PROPN
easat-11495	217	8	,	,	PUNCT
easat-11495	217	9	social	social	ADJ
easat-11495	217	10	innovation	innovation	NOUN
easat-11495	217	11	,	,	PUNCT
easat-11495	217	12	entrepreneurship	entrepreneurship	NOUN
easat-11495	217	13	,	,	PUNCT
easat-11495	217	14	and	and	CCONJ
easat-11495	217	15	sustainability	sustainability	NOUN
easat-11495	217	16	.	.	PUNCT
easat-11495	218	1	in	in	ADP
easat-11495	218	2	l.	l.	PROPN
easat-11495	218	3	c.	c.	PROPN
easat-11495	218	4	carvalho	carvalho	PROPN
easat-11495	218	5	(	(	PUNCT
easat-11495	218	6	ed	ed	NOUN
easat-11495	218	7	.	.	PUNCT
easat-11495	218	8	)	)	PUNCT
easat-11495	218	9	,	,	PUNCT
easat-11495	218	10	handbook	handbook	NOUN
easat-11495	218	11	of	of	ADP
easat-11495	218	12	research	research	NOUN
easat-11495	218	13	on	on	ADP
easat-11495	218	14	entrepreneurial	entrepreneurial	ADJ
easat-11495	218	15	ecosystems	ecosystem	NOUN
easat-11495	218	16	and	and	CCONJ
easat-11495	218	17	social	social	ADJ
easat-11495	218	18	dynamics	dynamic	NOUN
easat-11495	218	19	in	in	ADP
easat-11495	218	20	a	a	DET
easat-11495	218	21	globalized	globalized	ADJ
easat-11495	218	22	world	world	NOUN
easat-11495	218	23	.	.	PUNCT
easat-11495	219	1	hershey	hershey	PROPN
easat-11495	219	2	,	,	PUNCT
easat-11495	219	3	pa	pa	PROPN
easat-11495	219	4	:	:	PUNCT
easat-11495	219	5	igi	igi	PROPN
easat-11495	219	6	global	global	PROPN
easat-11495	219	7	,	,	PUNCT
easat-11495	219	8	2018	2018	NUM
easat-11495	219	9	.	.	PUNCT
easat-11495	220	1	[	[	X
easat-11495	220	2	19	19	NUM
easat-11495	220	3	]	]	X
easat-11495	220	4	i.	i.	NOUN
easat-11495	220	5	suhardjo	suhardjo	PROPN
easat-11495	220	6	,	,	PUNCT
easat-11495	220	7	c.	c.	PROPN
easat-11495	220	8	akroyd	akroyd	PROPN
easat-11495	220	9	,	,	PUNCT
easat-11495	220	10	and	and	CCONJ
easat-11495	220	11	m.	m.	PROPN
easat-11495	220	12	suparman	suparman	PROPN
easat-11495	220	13	,	,	PUNCT
easat-11495	220	14	"	"	PUNCT
easat-11495	220	15	beyond	beyond	ADP
easat-11495	220	16	the	the	DET
easat-11495	220	17	bottom	bottom	ADJ
easat-11495	220	18	line	line	NOUN
easat-11495	220	19	:	:	PUNCT
easat-11495	220	20	a	a	DET
easat-11495	220	21	qualitative	qualitative	ADJ
easat-11495	220	22	content	content	NOUN
easat-11495	220	23	analysis	analysis	NOUN
easat-11495	220	24	of	of	ADP
easat-11495	220	25	sustainability	sustainability	NOUN
easat-11495	220	26	performance	performance	NOUN
easat-11495	220	27	drivers	driver	NOUN
easat-11495	220	28	in	in	ADP
easat-11495	220	29	indonesian	indonesian	ADJ
easat-11495	220	30	banks	bank	NOUN
easat-11495	220	31	,	,	PUNCT
easat-11495	220	32	"	"	PUNCT
easat-11495	220	33	qualitative	qualitative	ADJ
easat-11495	220	34	research	research	NOUN
easat-11495	220	35	in	in	ADP
easat-11495	220	36	financial	financial	ADJ
easat-11495	220	37	markets	market	NOUN
easat-11495	220	38	,	,	PUNCT
easat-11495	220	39	2025	2025	NUM
easat-11495	220	40	.	.	PUNCT
easat-11495	221	1	https://doi.org/10.1108/qrfm-09-2024-0241	https://doi.org/10.1108/qrfm-09-2024-0241	NOUN
easat-11495	222	1	[	[	X
easat-11495	222	2	20	20	NUM
easat-11495	222	3	]	]	X
easat-11495	222	4	i.	i.	PROPN
easat-11495	222	5	v.	v.	PROPN
easat-11495	222	6	herghiligiu	herghiligiu	PROPN
easat-11495	222	7	,	,	PUNCT
easat-11495	222	8	i.-b	i.-b	PROPN
easat-11495	222	9	.	.	PROPN
easat-11495	222	10	robu	robu	PROPN
easat-11495	222	11	,	,	PUNCT
easat-11495	222	12	m.	m.	NOUN
easat-11495	222	13	istrate	istrate	PROPN
easat-11495	222	14	,	,	PUNCT
easat-11495	222	15	m.	m.	NOUN
easat-11495	222	16	grosu	grosu	PROPN
easat-11495	222	17	,	,	PUNCT
easat-11495	222	18	c.	c.	PROPN
easat-11495	222	19	c.	c.	PROPN
easat-11495	222	20	mihalciuc	mihalciuc	PROPN
easat-11495	222	21	,	,	PUNCT
easat-11495	222	22	and	and	CCONJ
easat-11495	222	23	a.	a.	NOUN
easat-11495	222	24	vilcu	vilcu	PROPN
easat-11495	222	25	,	,	PUNCT
easat-11495	222	26	"	"	PUNCT
easat-11495	222	27	sustainable	sustainable	ADJ
easat-11495	222	28	corporate	corporate	ADJ
easat-11495	222	29	performance	performance	NOUN
easat-11495	222	30	based	base	VERB
easat-11495	222	31	on	on	ADP
easat-11495	222	32	audit	audit	NOUN
easat-11495	222	33	report	report	NOUN
easat-11495	222	34	influence	influence	NOUN
easat-11495	222	35	:	:	PUNCT
easat-11495	222	36	an	an	DET
easat-11495	222	37	empirical	empirical	ADJ
easat-11495	222	38	approach	approach	NOUN
easat-11495	222	39	through	through	ADP
easat-11495	222	40	financial	financial	ADJ
easat-11495	222	41	transparency	transparency	NOUN
easat-11495	222	42	and	and	CCONJ
easat-11495	222	43	gender	gender	NOUN
easat-11495	222	44	equality	equality	NOUN
easat-11495	222	45	dimensions	dimension	NOUN
easat-11495	222	46	,	,	PUNCT
easat-11495	222	47	"	"	PUNCT
easat-11495	222	48	sustainability	sustainability	NOUN
easat-11495	222	49	,	,	PUNCT
easat-11495	222	50	vol	vol	NOUN
easat-11495	222	51	.	.	PROPN
easat-11495	222	52	15	15	NUM
easat-11495	222	53	,	,	PUNCT
easat-11495	222	54	no	no	INTJ
easat-11495	222	55	.	.	NOUN
easat-11495	222	56	18	18	NUM
easat-11495	222	57	,	,	PUNCT
easat-11495	222	58	p.	p.	NOUN
easat-11495	222	59	14033	14033	NUM
easat-11495	222	60	,	,	PUNCT
easat-11495	222	61	2023	2023	NUM
easat-11495	222	62	.	.	PUNCT
easat-11495	223	1	https://doi.org/10.3390/su151814033	https://doi.org/10.3390/su151814033	VERB
easat-11495	224	1	[	[	X
easat-11495	224	2	21	21	NUM
easat-11495	224	3	]	]	X
easat-11495	224	4	g.	g.	PROPN
easat-11495	224	5	puron	puron	PROPN
easat-11495	224	6	-	-	PUNCT
easat-11495	224	7	cid	cid	PROPN
easat-11495	224	8	,	,	PUNCT
easat-11495	224	9	c.	c.	PROPN
easat-11495	224	10	g.	g.	PROPN
easat-11495	224	11	reddick	reddick	PROPN
easat-11495	224	12	,	,	PUNCT
easat-11495	224	13	and	and	CCONJ
easat-11495	224	14	s.	s.	PROPN
easat-11495	224	15	ganapati	ganapati	PROPN
easat-11495	224	16	,	,	PUNCT
easat-11495	224	17	"	"	PUNCT
easat-11495	224	18	public	public	ADJ
easat-11495	224	19	value	value	NOUN
easat-11495	224	20	of	of	ADP
easat-11495	224	21	online	online	ADJ
easat-11495	224	22	financial	financial	ADJ
easat-11495	224	23	transparency	transparency	NOUN
easat-11495	224	24	:	:	PUNCT
easat-11495	224	25	financial	financial	ADJ
easat-11495	224	26	sustainability	sustainability	NOUN
easat-11495	224	27	and	and	CCONJ
easat-11495	224	28	corruption	corruption	NOUN
easat-11495	224	29	of	of	ADP
easat-11495	224	30	public	public	ADJ
easat-11495	224	31	officials	official	NOUN
easat-11495	224	32	in	in	ADP
easat-11495	224	33	the	the	DET
easat-11495	224	34	us	us	PROPN
easat-11495	224	35	state	state	NOUN
easat-11495	224	36	governments	government	NOUN
easat-11495	224	37	,	,	PUNCT
easat-11495	224	38	"	"	PUNCT
easat-11495	224	39	international	international	ADJ
easat-11495	224	40	journal	journal	NOUN
easat-11495	224	41	of	of	ADP
easat-11495	224	42	public	public	ADJ
easat-11495	224	43	sector	sector	NOUN
easat-11495	224	44	management	management	NOUN
easat-11495	224	45	,	,	PUNCT
easat-11495	224	46	vol	vol	NOUN
easat-11495	224	47	.	.	PROPN
easat-11495	224	48	32	32	NUM
easat-11495	224	49	,	,	PUNCT
easat-11495	224	50	no	no	INTJ
easat-11495	224	51	.	.	NOUN
easat-11495	224	52	5	5	NUM
easat-11495	224	53	,	,	PUNCT
easat-11495	224	54	pp	pp	ADJ
easat-11495	224	55	.	.	PUNCT
easat-11495	225	1	467	467	NUM
easat-11495	225	2	-	-	SYM
easat-11495	225	3	488	488	NUM
easat-11495	225	4	,	,	PUNCT
easat-11495	225	5	2019	2019	NUM
easat-11495	225	6	.	.	PUNCT
easat-11495	226	1	https://doi.org/10.1108/ijpsm-03-2018-0073	https://doi.org/10.1108/ijpsm-03-2018-0073	NOUN
easat-11495	227	1	[	[	X
easat-11495	227	2	22	22	NUM
easat-11495	227	3	]	]	PUNCT
easat-11495	227	4	r.	r.	PROPN
easat-11495	227	5	adonis	adonis	PROPN
easat-11495	227	6	,	,	PUNCT
easat-11495	227	7	"	"	PUNCT
easat-11495	227	8	an	an	DET
easat-11495	227	9	empirical	empirical	ADJ
easat-11495	227	10	investigation	investigation	NOUN
easat-11495	227	11	into	into	ADP
easat-11495	227	12	the	the	DET
easat-11495	227	13	information	information	NOUN
easat-11495	227	14	management	management	NOUN
easat-11495	227	15	systems	system	NOUN
easat-11495	227	16	at	at	ADP
easat-11495	227	17	a	a	DET
easat-11495	227	18	south	south	ADJ
easat-11495	227	19	african	african	ADJ
easat-11495	227	20	financial	financial	ADJ
easat-11495	227	21	institution	institution	NOUN
easat-11495	227	22	,	,	PUNCT
easat-11495	227	23	"	"	PUNCT
easat-11495	227	24	phd	phd	NOUN
easat-11495	227	25	dissertation	dissertation	NOUN
easat-11495	227	26	,	,	PUNCT
easat-11495	227	27	cape	cape	NOUN
easat-11495	227	28	peninsula	peninsula	PROPN
easat-11495	227	29	university	university	PROPN
easat-11495	227	30	of	of	ADP
easat-11495	227	31	technology	technology	NOUN
easat-11495	227	32	,	,	PUNCT
easat-11495	227	33	2016	2016	NUM
easat-11495	227	34	.	.	PUNCT
easat-11495	228	1	[	[	X
easat-11495	228	2	23	23	NUM
easat-11495	228	3	]	]	X
easat-11495	228	4	c.	c.	PROPN
easat-11495	228	5	n.	n.	PROPN
easat-11495	228	6	nwafor	nwafor	PROPN
easat-11495	228	7	,	,	PUNCT
easat-11495	228	8	o.	o.	NOUN
easat-11495	228	9	nwafor	nwafor	PROPN
easat-11495	228	10	,	,	PUNCT
easat-11495	228	11	and	and	CCONJ
easat-11495	228	12	s.	s.	PROPN
easat-11495	228	13	brahma	brahma	PROPN
easat-11495	228	14	,	,	PUNCT
easat-11495	228	15	"	"	PUNCT
easat-11495	228	16	enhancing	enhance	VERB
easat-11495	228	17	transparency	transparency	NOUN
easat-11495	228	18	and	and	CCONJ
easat-11495	228	19	fairness	fairness	NOUN
easat-11495	228	20	in	in	ADP
easat-11495	228	21	automated	automate	VERB
easat-11495	228	22	credit	credit	NOUN
easat-11495	228	23	decisions	decision	NOUN
easat-11495	228	24	:	:	PUNCT
easat-11495	228	25	an	an	DET
easat-11495	228	26	explainable	explainable	ADJ
easat-11495	228	27	novel	novel	ADJ
easat-11495	228	28	hybrid	hybrid	NOUN
easat-11495	228	29	machine	machine	NOUN
easat-11495	228	30	learning	learning	NOUN
easat-11495	228	31	approach	approach	NOUN
easat-11495	228	32	,	,	PUNCT
easat-11495	228	33	"	"	PUNCT
easat-11495	228	34	scientific	scientific	ADJ
easat-11495	228	35	reports	report	NOUN
easat-11495	228	36	,	,	PUNCT
easat-11495	228	37	vol	vol	NOUN
easat-11495	228	38	.	.	PROPN
easat-11495	228	39	14	14	NUM
easat-11495	228	40	,	,	PUNCT
easat-11495	228	41	no	no	INTJ
easat-11495	228	42	.	.	NOUN
easat-11495	228	43	1	1	NUM
easat-11495	228	44	,	,	PUNCT
easat-11495	228	45	p.	p.	NOUN
easat-11495	228	46	25174	25174	NUM
easat-11495	228	47	,	,	PUNCT
easat-11495	228	48	2024	2024	NUM
easat-11495	228	49	.	.	PUNCT
easat-11495	228	50	https://doi.org/10.1038/s41598-024-75026-8	https://doi.org/10.1038/s41598-024-75026-8	NUM
easat-11495	229	1	[	[	X
easat-11495	229	2	24	24	NUM
easat-11495	229	3	]	]	PUNCT
easat-11495	229	4	j.	j.	PROPN
easat-11495	229	5	f.	f.	PROPN
easat-11495	229	6	hair	hair	PROPN
easat-11495	229	7	,	,	PUNCT
easat-11495	229	8	w.	w.	PROPN
easat-11495	229	9	c.	c.	PROPN
easat-11495	229	10	black	black	PROPN
easat-11495	229	11	,	,	PUNCT
easat-11495	229	12	b.	b.	PROPN
easat-11495	229	13	j.	j.	PROPN
easat-11495	229	14	babin	babin	PROPN
easat-11495	229	15	,	,	PUNCT
easat-11495	229	16	and	and	CCONJ
easat-11495	229	17	r.	r.	PROPN
easat-11495	229	18	e.	e.	PROPN
easat-11495	229	19	anderson	anderson	PROPN
easat-11495	229	20	,	,	PUNCT
easat-11495	229	21	multivariate	multivariate	VERB
easat-11495	229	22	data	datum	NOUN
easat-11495	229	23	analysis	analysis	NOUN
easat-11495	229	24	.	.	PUNCT
easat-11495	230	1	upper	upper	ADJ
easat-11495	230	2	saddle	saddle	PROPN
easat-11495	230	3	river	river	PROPN
easat-11495	230	4	,	,	PUNCT
easat-11495	230	5	nj	nj	PROPN
easat-11495	230	6	:	:	PUNCT
easat-11495	230	7	pearson	pearson	PROPN
easat-11495	230	8	/	/	SYM
easat-11495	230	9	prentice	prentice	PROPN
easat-11495	230	10	hall	hall	NOUN
easat-11495	230	11	,	,	PUNCT
easat-11495	230	12	2010	2010	NUM
easat-11495	230	13	.	.	PUNCT
easat-11495	231	1	[	[	X
easat-11495	231	2	25	25	NUM
easat-11495	231	3	]	]	X
easat-11495	231	4	f.	f.	PROPN
easat-11495	231	5	dafe	dafe	PROPN
easat-11495	231	6	and	and	CCONJ
easat-11495	231	7	r.	r.	PROPN
easat-11495	231	8	e.	e.	PROPN
easat-11495	231	9	h.	h.	PROPN
easat-11495	231	10	engebretsen	engebretsen	PROPN
easat-11495	231	11	,	,	PUNCT
easat-11495	231	12	"	"	PUNCT
easat-11495	231	13	tussle	tussle	NOUN
easat-11495	231	14	for	for	ADP
easat-11495	231	15	space	space	NOUN
easat-11495	231	16	:	:	PUNCT
easat-11495	231	17	the	the	DET
easat-11495	231	18	politics	politic	NOUN
easat-11495	231	19	of	of	ADP
easat-11495	231	20	mock‐compliance	mock‐compliance	NOUN
easat-11495	231	21	with	with	ADP
easat-11495	231	22	global	global	ADJ
easat-11495	231	23	financial	financial	ADJ
easat-11495	231	24	standards	standard	NOUN
easat-11495	231	25	in	in	ADP
easat-11495	231	26	developing	develop	VERB
easat-11495	231	27	countries	country	NOUN
easat-11495	231	28	,	,	PUNCT
easat-11495	231	29	"	"	PUNCT
easat-11495	231	30	regulation	regulation	NOUN
easat-11495	231	31	&	&	CCONJ
easat-11495	231	32	governance	governance	NOUN
easat-11495	231	33	,	,	PUNCT
easat-11495	231	34	vol	vol	NOUN
easat-11495	231	35	.	.	PROPN
easat-11495	231	36	17	17	NUM
easat-11495	231	37	,	,	PUNCT
easat-11495	231	38	no	no	INTJ
easat-11495	231	39	.	.	NOUN
easat-11495	231	40	2	2	NUM
easat-11495	231	41	,	,	PUNCT
easat-11495	231	42	pp	pp	ADJ
easat-11495	231	43	.	.	PUNCT
easat-11495	232	1	328	328	NUM
easat-11495	232	2	-	-	SYM
easat-11495	232	3	345	345	NUM
easat-11495	232	4	,	,	PUNCT
easat-11495	232	5	2023	2023	NUM
easat-11495	232	6	.	.	PUNCT
easat-11495	233	1	https://doi.org/10.1111/rego.12427	https://doi.org/10.1111/rego.12427	NOUN
easat-11495	234	1	[	[	X
easat-11495	234	2	26	26	NUM
easat-11495	234	3	]	]	PUNCT
easat-11495	234	4	a.	a.	NOUN
easat-11495	234	5	buallay	buallay	NOUN
easat-11495	234	6	,	,	PUNCT
easat-11495	234	7	g.	g.	PROPN
easat-11495	234	8	kukreja	kukreja	PROPN
easat-11495	234	9	,	,	PUNCT
easat-11495	234	10	e.	e.	PROPN
easat-11495	234	11	aldhaen	aldhaen	PROPN
easat-11495	234	12	,	,	PUNCT
easat-11495	234	13	m.	m.	NOUN
easat-11495	234	14	al	al	PROPN
easat-11495	234	15	mubarak	mubarak	PROPN
easat-11495	234	16	,	,	PUNCT
easat-11495	234	17	and	and	CCONJ
easat-11495	234	18	a.	a.	NOUN
easat-11495	234	19	m.	m.	PROPN
easat-11495	234	20	hamdan	hamdan	PROPN
easat-11495	234	21	,	,	PUNCT
easat-11495	234	22	"	"	PUNCT
easat-11495	234	23	corporate	corporate	ADJ
easat-11495	234	24	social	social	ADJ
easat-11495	234	25	responsibility	responsibility	NOUN
easat-11495	234	26	disclosure	disclosure	NOUN
easat-11495	234	27	and	and	CCONJ
easat-11495	234	28	firms	firm	NOUN
easat-11495	234	29	'	'	PART
easat-11495	234	30	performance	performance	NOUN
easat-11495	234	31	in	in	ADP
easat-11495	234	32	mediterranean	mediterranean	PROPN
easat-11495	234	33	countries	country	NOUN
easat-11495	234	34	:	:	PUNCT
easat-11495	234	35	a	a	DET
easat-11495	234	36	stakeholders	stakeholder	NOUN
easat-11495	234	37	'	'	PART
easat-11495	234	38	perspective	perspective	NOUN
easat-11495	234	39	,	,	PUNCT
easat-11495	234	40	"	"	PUNCT
easat-11495	234	41	euromed	eurome	VERB
easat-11495	234	42	journal	journal	NOUN
easat-11495	234	43	of	of	ADP
easat-11495	234	44	business	business	NOUN
easat-11495	234	45	,	,	PUNCT
easat-11495	234	46	vol	vol	NOUN
easat-11495	234	47	.	.	PROPN
easat-11495	234	48	15	15	NUM
easat-11495	234	49	,	,	PUNCT
easat-11495	234	50	no	no	INTJ
easat-11495	234	51	.	.	NOUN
easat-11495	234	52	3	3	NUM
easat-11495	234	53	,	,	PUNCT
easat-11495	234	54	pp	pp	ADJ
easat-11495	234	55	.	.	PUNCT
easat-11495	235	1	361	361	NUM
easat-11495	235	2	-	-	SYM
easat-11495	235	3	375	375	NUM
easat-11495	235	4	,	,	PUNCT
easat-11495	235	5	2020	2020	NUM
easat-11495	235	6	.	.	PUNCT
easat-11495	236	1	https://doi.org/10.1108/emjb-05-2019-0066	https://doi.org/10.1108/emjb-05-2019-0066	PROPN
easat-11495	236	2	https://doi.org/10.57229/2373-1761.1074	https://doi.org/10.57229/2373-1761.1074	PROPN
easat-11495	236	3	https://www.findevgateway.org/	https://www.findevgateway.org/	PROPN
easat-11495	236	4	https://doi.org/10.1080/00036846.2017.1397852	https://doi.org/10.1080/00036846.2017.1397852	PROPN
easat-11495	236	5	https://doi.org/10.1108/mf-12-2016-0370	https://doi.org/10.1108/mf-12-2016-0370	PROPN
easat-11495	236	6	https://doi.org/10.1108/cg-02-2016-0037	https://doi.org/10.1108/cg-02-2016-0037	PROPN
easat-11495	236	7	https://doi.org/10.1108/qrfm-09-2024-0241	https://doi.org/10.1108/qrfm-09-2024-0241	PROPN
easat-11495	236	8	https://doi.org/10.3390/su151814033	https://doi.org/10.3390/su151814033	VERB
easat-11495	236	9	https://doi.org/10.1108/ijpsm-03-2018-0073	https://doi.org/10.1108/ijpsm-03-2018-0073	NOUN
easat-11495	236	10	https://doi.org/10.1038/s41598-024-75026-8	https://doi.org/10.1038/s41598-024-75026-8	NUM
easat-11495	236	11	https://doi.org/10.1111/rego.12427	https://doi.org/10.1111/rego.12427	NOUN
easat-11495	236	12	https://doi.org/10.1108/emjb-05-2019-0066	https://doi.org/10.1108/emjb-05-2019-0066	PROPN