id	sid	tid	token	lemma	pos
easat-1444	1	1	edelweiss	edelweiss	PROPN
easat-1444	1	2	applied	apply	VERB
easat-1444	1	3	science	science	NOUN
easat-1444	1	4	and	and	CCONJ
easat-1444	1	5	technology	technology	NOUN
easat-1444	1	6	issn	issn	PROPN
easat-1444	1	7	:	:	PUNCT
easat-1444	1	8	2576	2576	NUM
easat-1444	1	9	-	-	SYM
easat-1444	1	10	8484	8484	NUM
easat-1444	1	11	vol	vol	NOUN
easat-1444	1	12	.	.	PROPN
easat-1444	1	13	8	8	NUM
easat-1444	1	14	,	,	PUNCT
easat-1444	1	15	no	no	INTJ
easat-1444	1	16	.	.	NOUN
easat-1444	1	17	4	4	NUM
easat-1444	1	18	,	,	PUNCT
easat-1444	1	19	683	683	NUM
easat-1444	1	20	-	-	SYM
easat-1444	1	21	696	696	NUM
easat-1444	1	22	2024	2024	NUM
easat-1444	1	23	publisher	publisher	NOUN
easat-1444	1	24	:	:	PUNCT
easat-1444	1	25	learning	learn	VERB
easat-1444	1	26	gate	gate	NOUN
easat-1444	1	27	doi	doi	PROPN
easat-1444	1	28	:	:	PUNCT
easat-1444	1	29	10.55214/25768484.v8i4.1444	10.55214/25768484.v8i4.1444	NUM
easat-1444	1	30	©	©	PROPN
easat-1444	1	31	2024	2024	NUM
easat-1444	1	32	by	by	ADP
easat-1444	1	33	the	the	DET
easat-1444	1	34	authors	author	NOUN
easat-1444	1	35	;	;	PUNCT
easat-1444	1	36	licensee	licensee	PROPN
easat-1444	1	37	learning	learning	NOUN
easat-1444	1	38	gate	gate	NOUN
easat-1444	1	39	©	©	PROPN
easat-1444	1	40	2024	2024	NUM
easat-1444	1	41	by	by	ADP
easat-1444	1	42	the	the	DET
easat-1444	1	43	authors	author	NOUN
easat-1444	1	44	;	;	PUNCT
easat-1444	1	45	licensee	licensee	PROPN
easat-1444	1	46	learning	learn	VERB
easat-1444	1	47	gate	gate	NOUN
easat-1444	1	48	*	*	PUNCT
easat-1444	1	49	correspondence	correspondence	NOUN
easat-1444	1	50	:	:	PUNCT
easat-1444	1	51	j.jouali@gmail.com	j.jouali@gmail.com	X
easat-1444	1	52	anticipating	anticipate	VERB
easat-1444	1	53	financial	financial	ADJ
easat-1444	1	54	distress	distress	NOUN
easat-1444	1	55	:	:	PUNCT
easat-1444	1	56	leveraging	leverage	VERB
easat-1444	1	57	financial	financial	ADJ
easat-1444	1	58	information	information	NOUN
easat-1444	1	59	,	,	PUNCT
easat-1444	1	60	financial	financial	ADJ
easat-1444	1	61	ratios	ratio	NOUN
easat-1444	1	62	,	,	PUNCT
easat-1444	1	63	and	and	CCONJ
easat-1444	1	64	corporate	corporate	ADJ
easat-1444	1	65	governance	governance	NOUN
easat-1444	1	66	for	for	ADP
easat-1444	1	67	proactive	proactive	ADJ
easat-1444	1	68	risk	risk	NOUN
easat-1444	1	69	management	management	NOUN
easat-1444	1	70	youssef	youssef	PROPN
easat-1444	1	71	jouali1	jouali1	PROPN
easat-1444	1	72	,	,	PUNCT
easat-1444	1	73	sara	sara	PROPN
easat-1444	1	74	el	el	PROPN
easat-1444	1	75	aboudi2	aboudi2	PROPN
easat-1444	1	76	,	,	PUNCT
easat-1444	1	77	reda	reda	PROPN
easat-1444	1	78	el	el	PROPN
easat-1444	1	79	afi3	afi3	PROPN
easat-1444	1	80	,	,	PUNCT
easat-1444	1	81	jamila	jamila	PROPN
easat-1444	1	82	jouali4	jouali4	PROPN
easat-1444	1	83	*	*	PROPN
easat-1444	1	84	1laboratory	1laboratory	NUM
easat-1444	1	85	smarti	smarti	NOUN
easat-1444	1	86	-	-	PUNCT
easat-1444	1	87	lab	lab	NOUN
easat-1444	1	88	moroccan	moroccan	ADJ
easat-1444	1	89	school	school	NOUN
easat-1444	1	90	of	of	ADP
easat-1444	1	91	engineering	engineering	NOUN
easat-1444	1	92	sciences	science	NOUN
easat-1444	1	93	emsi	emsi	NOUN
easat-1444	1	94	rabat	rabat	PROPN
easat-1444	1	95	,	,	PUNCT
easat-1444	1	96	morrocco	morrocco	PROPN
easat-1444	1	97	;	;	PUNCT
easat-1444	1	98	y.jouali@emsi.ma	y.jouali@emsi.ma	X
easat-1444	2	1	(	(	PUNCT
easat-1444	2	2	y.j	y.j	PROPN
easat-1444	2	3	.	.	PUNCT
easat-1444	2	4	)	)	PUNCT
easat-1444	2	5	.	.	PUNCT
easat-1444	3	1	2faculty	2faculty	NUM
easat-1444	3	2	of	of	ADP
easat-1444	3	3	economics	economic	NOUN
easat-1444	3	4	and	and	CCONJ
easat-1444	3	5	management	management	NOUN
easat-1444	3	6	university	university	PROPN
easat-1444	3	7	ibn	ibn	PROPN
easat-1444	3	8	tofail	tofail	NOUN
easat-1444	3	9	,	,	PUNCT
easat-1444	3	10	kenitra	kenitra	PROPN
easat-1444	3	11	,	,	PUNCT
easat-1444	3	12	morrocco	morrocco	NOUN
easat-1444	3	13	;	;	PUNCT
easat-1444	3	14	sara.elaboudi@uit.ac.ma	sara.elaboudi@uit.ac.ma	PROPN
easat-1444	3	15	(	(	PUNCT
easat-1444	3	16	s.e.a	s.e.a	NOUN
easat-1444	3	17	.	.	PUNCT
easat-1444	3	18	)	)	PUNCT
easat-1444	4	1	3faculty	3faculty	NUM
easat-1444	4	2	aculty	aculty	NOUN
easat-1444	4	3	of	of	ADP
easat-1444	4	4	economic	economic	ADJ
easat-1444	4	5	and	and	CCONJ
easat-1444	4	6	management	management	NOUN
easat-1444	4	7	university	university	NOUN
easat-1444	4	8	souissi	souissi	NOUN
easat-1444	4	9	,	,	PUNCT
easat-1444	4	10	rabat	rabat	NOUN
easat-1444	4	11	,	,	PUNCT
easat-1444	4	12	morocco	morocco	PROPN
easat-1444	4	13	;	;	PUNCT
easat-1444	4	14	elafi.reda@gmail.com	elafi.reda@gmail.com	X
easat-1444	4	15	(	(	PUNCT
easat-1444	4	16	r.e.a	r.e.a	NOUN
easat-1444	4	17	.	.	PUNCT
easat-1444	4	18	)	)	PUNCT
easat-1444	4	19	.	.	PUNCT
easat-1444	5	1	4laboratory	4laboratory	NUM
easat-1444	5	2	prisme	prisme	NOUN
easat-1444	5	3	in	in	ADP
easat-1444	5	4	high	high	ADJ
easat-1444	5	5	school	school	NOUN
easat-1444	5	6	of	of	ADP
easat-1444	5	7	technology	technology	NOUN
easat-1444	5	8	in	in	ADP
easat-1444	5	9	casablanca	casablanca	PROPN
easat-1444	5	10	hassan	hassan	PROPN
easat-1444	5	11	ii	ii	PROPN
easat-1444	5	12	university	university	PROPN
easat-1444	5	13	,	,	PUNCT
easat-1444	5	14	morrocco	morrocco	NOUN
easat-1444	5	15	;	;	PUNCT
easat-1444	5	16	j.jouali@gmail.com	j.jouali@gmail.com	X
easat-1444	5	17	(	(	PUNCT
easat-1444	5	18	j.j	j.j	PROPN
easat-1444	5	19	.	.	PROPN
easat-1444	5	20	)	)	PUNCT
easat-1444	5	21	.	.	PUNCT
easat-1444	6	1	abstract	abstract	ADV
easat-1444	6	2	:	:	PUNCT
easat-1444	6	3	this	this	DET
easat-1444	6	4	article	article	NOUN
easat-1444	6	5	presents	present	VERB
easat-1444	6	6	significant	significant	ADJ
easat-1444	6	7	findings	finding	NOUN
easat-1444	6	8	from	from	ADP
easat-1444	6	9	a	a	DET
easat-1444	6	10	logistic	logistic	ADJ
easat-1444	6	11	regression	regression	NOUN
easat-1444	6	12	model	model	NOUN
easat-1444	6	13	that	that	PRON
easat-1444	6	14	analyzes	analyze	VERB
easat-1444	6	15	the	the	DET
easat-1444	6	16	factors	factor	NOUN
easat-1444	6	17	contributing	contribute	VERB
easat-1444	6	18	to	to	ADP
easat-1444	6	19	corporate	corporate	ADJ
easat-1444	6	20	financial	financial	ADJ
easat-1444	6	21	distress	distress	NOUN
easat-1444	6	22	.	.	PUNCT
easat-1444	7	1	it	it	PRON
easat-1444	7	2	emphasizes	emphasize	VERB
easat-1444	7	3	the	the	DET
easat-1444	7	4	crucial	crucial	ADJ
easat-1444	7	5	role	role	NOUN
easat-1444	7	6	of	of	ADP
easat-1444	7	7	financial	financial	ADJ
easat-1444	7	8	information	information	NOUN
easat-1444	7	9	quality	quality	NOUN
easat-1444	7	10	,	,	PUNCT
easat-1444	7	11	financial	financial	ADJ
easat-1444	7	12	ratios	ratio	NOUN
easat-1444	7	13	,	,	PUNCT
easat-1444	7	14	and	and	CCONJ
easat-1444	7	15	corporate	corporate	ADJ
easat-1444	7	16	governance	governance	NOUN
easat-1444	7	17	in	in	ADP
easat-1444	7	18	predicting	predict	VERB
easat-1444	7	19	financial	financial	ADJ
easat-1444	7	20	distress	distress	NOUN
easat-1444	7	21	.	.	PUNCT
easat-1444	8	1	the	the	DET
easat-1444	8	2	study	study	NOUN
easat-1444	8	3	's	's	PART
easat-1444	8	4	results	result	NOUN
easat-1444	8	5	show	show	VERB
easat-1444	8	6	that	that	SCONJ
easat-1444	8	7	high	high	ADJ
easat-1444	8	8	-	-	PUNCT
easat-1444	8	9	quality	quality	NOUN
easat-1444	8	10	financial	financial	ADJ
easat-1444	8	11	information	information	NOUN
easat-1444	8	12	can	can	AUX
easat-1444	8	13	significantly	significantly	ADV
easat-1444	8	14	reduce	reduce	VERB
easat-1444	8	15	the	the	DET
easat-1444	8	16	likelihood	likelihood	NOUN
easat-1444	8	17	of	of	ADP
easat-1444	8	18	distress	distress	NOUN
easat-1444	8	19	by	by	ADP
easat-1444	8	20	enhancing	enhance	VERB
easat-1444	8	21	investor	investor	NOUN
easat-1444	8	22	confidence	confidence	NOUN
easat-1444	8	23	and	and	CCONJ
easat-1444	8	24	facilitating	facilitate	VERB
easat-1444	8	25	access	access	NOUN
easat-1444	8	26	to	to	ADP
easat-1444	8	27	capital	capital	NOUN
easat-1444	8	28	.	.	PUNCT
easat-1444	9	1	effective	effective	ADJ
easat-1444	9	2	corporate	corporate	ADJ
easat-1444	9	3	governance	governance	NOUN
easat-1444	9	4	,	,	PUNCT
easat-1444	9	5	on	on	ADP
easat-1444	9	6	the	the	DET
easat-1444	9	7	other	other	ADJ
easat-1444	9	8	hand	hand	NOUN
easat-1444	9	9	,	,	PUNCT
easat-1444	9	10	can	can	AUX
easat-1444	9	11	mitigate	mitigate	VERB
easat-1444	9	12	financial	financial	ADJ
easat-1444	9	13	vulnerability	vulnerability	NOUN
easat-1444	9	14	through	through	ADP
easat-1444	9	15	robust	robust	ADJ
easat-1444	9	16	risk	risk	NOUN
easat-1444	9	17	management	management	NOUN
easat-1444	9	18	and	and	CCONJ
easat-1444	9	19	ethical	ethical	ADJ
easat-1444	9	20	leadership	leadership	NOUN
easat-1444	9	21	.	.	PUNCT
easat-1444	10	1	the	the	DET
easat-1444	10	2	study	study	NOUN
easat-1444	10	3	also	also	ADV
easat-1444	10	4	highlights	highlight	VERB
easat-1444	10	5	the	the	DET
easat-1444	10	6	risk	risk	NOUN
easat-1444	10	7	of	of	ADP
easat-1444	10	8	distress	distress	NOUN
easat-1444	10	9	associated	associate	VERB
easat-1444	10	10	with	with	ADP
easat-1444	10	11	high	high	ADJ
easat-1444	10	12	debt	debt	NOUN
easat-1444	10	13	levels	level	NOUN
easat-1444	10	14	,	,	PUNCT
easat-1444	10	15	underscoring	underscore	VERB
easat-1444	10	16	the	the	DET
easat-1444	10	17	importance	importance	NOUN
easat-1444	10	18	of	of	ADP
easat-1444	10	19	prudent	prudent	ADJ
easat-1444	10	20	debt	debt	NOUN
easat-1444	10	21	management	management	NOUN
easat-1444	10	22	.	.	PUNCT
easat-1444	11	1	profitability	profitability	NOUN
easat-1444	11	2	,	,	PUNCT
easat-1444	11	3	it	it	PRON
easat-1444	11	4	finds	find	VERB
easat-1444	11	5	,	,	PUNCT
easat-1444	11	6	can	can	AUX
easat-1444	11	7	bolster	bolster	VERB
easat-1444	11	8	financial	financial	ADJ
easat-1444	11	9	resilience	resilience	NOUN
easat-1444	11	10	by	by	ADP
easat-1444	11	11	generating	generate	VERB
easat-1444	11	12	healthy	healthy	ADJ
easat-1444	11	13	cash	cash	NOUN
easat-1444	11	14	flows	flow	NOUN
easat-1444	11	15	.	.	PUNCT
easat-1444	12	1	the	the	DET
easat-1444	12	2	study	study	NOUN
easat-1444	12	3	also	also	ADV
easat-1444	12	4	identifies	identify	VERB
easat-1444	12	5	certain	certain	ADJ
easat-1444	12	6	industries	industry	NOUN
easat-1444	12	7	more	more	ADV
easat-1444	12	8	susceptible	susceptible	ADJ
easat-1444	12	9	to	to	ADP
easat-1444	12	10	risk	risk	NOUN
easat-1444	12	11	due	due	ADP
easat-1444	12	12	to	to	ADP
easat-1444	12	13	specific	specific	ADJ
easat-1444	12	14	factors	factor	NOUN
easat-1444	12	15	such	such	ADJ
easat-1444	12	16	as	as	ADP
easat-1444	12	17	competition	competition	NOUN
easat-1444	12	18	and	and	CCONJ
easat-1444	12	19	technological	technological	ADJ
easat-1444	12	20	disruptions	disruption	NOUN
easat-1444	12	21	.	.	PUNCT
easat-1444	13	1	interestingly	interestingly	ADV
easat-1444	13	2	,	,	PUNCT
easat-1444	13	3	the	the	DET
easat-1444	13	4	study	study	NOUN
easat-1444	13	5	reveals	reveal	VERB
easat-1444	13	6	that	that	SCONJ
easat-1444	13	7	larger	large	ADJ
easat-1444	13	8	companies	company	NOUN
easat-1444	13	9	may	may	AUX
easat-1444	13	10	present	present	VERB
easat-1444	13	11	a	a	DET
easat-1444	13	12	slightly	slightly	ADV
easat-1444	13	13	higher	high	ADJ
easat-1444	13	14	risk	risk	NOUN
easat-1444	13	15	of	of	ADP
easat-1444	13	16	distress	distress	NOUN
easat-1444	13	17	due	due	ADP
easat-1444	13	18	to	to	ADP
easat-1444	13	19	the	the	DET
easat-1444	13	20	complexity	complexity	NOUN
easat-1444	13	21	of	of	ADP
easat-1444	13	22	their	their	PRON
easat-1444	13	23	management	management	NOUN
easat-1444	13	24	.	.	PUNCT
easat-1444	14	1	in	in	ADP
easat-1444	14	2	light	light	NOUN
easat-1444	14	3	of	of	ADP
easat-1444	14	4	these	these	DET
easat-1444	14	5	findings	finding	NOUN
easat-1444	14	6	,	,	PUNCT
easat-1444	14	7	the	the	DET
easat-1444	14	8	study	study	NOUN
easat-1444	14	9	provides	provide	VERB
easat-1444	14	10	actionable	actionable	ADJ
easat-1444	14	11	recommendations	recommendation	NOUN
easat-1444	14	12	for	for	SCONJ
easat-1444	14	13	companies	company	NOUN
easat-1444	14	14	to	to	PART
easat-1444	14	15	enhance	enhance	VERB
easat-1444	14	16	their	their	PRON
easat-1444	14	17	financial	financial	ADJ
easat-1444	14	18	reporting	reporting	NOUN
easat-1444	14	19	,	,	PUNCT
easat-1444	14	20	adopt	adopt	VERB
easat-1444	14	21	good	good	ADJ
easat-1444	14	22	governance	governance	NOUN
easat-1444	14	23	practices	practice	NOUN
easat-1444	14	24	,	,	PUNCT
easat-1444	14	25	manage	manage	VERB
easat-1444	14	26	debt	debt	NOUN
easat-1444	14	27	prudently	prudently	ADV
easat-1444	14	28	,	,	PUNCT
easat-1444	14	29	and	and	CCONJ
easat-1444	14	30	assess	assess	VERB
easat-1444	14	31	sector	sector	NOUN
easat-1444	14	32	risks	risk	NOUN
easat-1444	14	33	to	to	PART
easat-1444	14	34	reduce	reduce	VERB
easat-1444	14	35	the	the	DET
easat-1444	14	36	likelihood	likelihood	NOUN
easat-1444	14	37	of	of	ADP
easat-1444	14	38	financial	financial	ADJ
easat-1444	14	39	distress	distress	NOUN
easat-1444	14	40	,	,	PUNCT
easat-1444	14	41	thereby	thereby	ADV
easat-1444	14	42	empowering	empower	VERB
easat-1444	14	43	finance	finance	NOUN
easat-1444	14	44	professionals	professional	NOUN
easat-1444	14	45	,	,	PUNCT
easat-1444	14	46	researchers	researcher	NOUN
easat-1444	14	47	,	,	PUNCT
easat-1444	14	48	and	and	CCONJ
easat-1444	14	49	stakeholders	stakeholder	NOUN
easat-1444	14	50	with	with	ADP
easat-1444	14	51	practical	practical	ADJ
easat-1444	14	52	tools	tool	NOUN
easat-1444	14	53	to	to	PART
easat-1444	14	54	manage	manage	VERB
easat-1444	14	55	and	and	CCONJ
easat-1444	14	56	mitigate	mitigate	VERB
easat-1444	14	57	financial	financial	ADJ
easat-1444	14	58	risks	risk	NOUN
easat-1444	14	59	effectively	effectively	ADV
easat-1444	14	60	.	.	PUNCT
easat-1444	15	1	keywords	keyword	NOUN
easat-1444	15	2	:	:	PUNCT
easat-1444	15	3	corporate	corporate	ADJ
easat-1444	15	4	governance	governance	NOUN
easat-1444	15	5	,	,	PUNCT
easat-1444	15	6	financial	financial	ADJ
easat-1444	15	7	distress	distress	NOUN
easat-1444	15	8	,	,	PUNCT
easat-1444	15	9	financial	financial	ADJ
easat-1444	15	10	information	information	NOUN
easat-1444	15	11	,	,	PUNCT
easat-1444	15	12	financial	financial	ADJ
easat-1444	15	13	ratios	ratio	NOUN
easat-1444	15	14	,	,	PUNCT
easat-1444	15	15	indebtedness	indebtedness	NOUN
easat-1444	15	16	,	,	PUNCT
easat-1444	15	17	profitability	profitability	NOUN
easat-1444	15	18	.	.	PUNCT
easat-1444	16	1	1	1	X
easat-1444	16	2	.	.	X
easat-1444	16	3	introduction	introduction	NOUN
easat-1444	16	4	in	in	ADP
easat-1444	16	5	the	the	DET
easat-1444	16	6	dynamic	dynamic	ADJ
easat-1444	16	7	and	and	CCONJ
easat-1444	16	8	ever	ever	ADV
easat-1444	16	9	-	-	PUNCT
easat-1444	16	10	changing	change	VERB
easat-1444	16	11	financial	financial	ADJ
easat-1444	16	12	landscape	landscape	NOUN
easat-1444	16	13	,	,	PUNCT
easat-1444	16	14	the	the	DET
easat-1444	16	15	early	early	ADJ
easat-1444	16	16	detection	detection	NOUN
easat-1444	16	17	of	of	ADP
easat-1444	16	18	financial	financial	ADJ
easat-1444	16	19	distress	distress	NOUN
easat-1444	16	20	in	in	ADP
easat-1444	16	21	companies	company	NOUN
easat-1444	16	22	is	be	AUX
easat-1444	16	23	a	a	DET
easat-1444	16	24	critical	critical	ADJ
easat-1444	16	25	skill	skill	NOUN
easat-1444	16	26	.	.	PUNCT
easat-1444	17	1	financial	financial	ADJ
easat-1444	17	2	distress	distress	NOUN
easat-1444	17	3	,	,	PUNCT
easat-1444	17	4	a	a	DET
easat-1444	17	5	clear	clear	ADJ
easat-1444	17	6	indication	indication	NOUN
easat-1444	17	7	of	of	ADP
easat-1444	17	8	a	a	DET
easat-1444	17	9	company	company	NOUN
easat-1444	17	10	's	's	PART
easat-1444	17	11	increasing	increase	VERB
easat-1444	17	12	struggles	struggle	NOUN
easat-1444	17	13	to	to	PART
easat-1444	17	14	meet	meet	VERB
easat-1444	17	15	its	its	PRON
easat-1444	17	16	financial	financial	ADJ
easat-1444	17	17	obligations	obligation	NOUN
easat-1444	17	18	,	,	PUNCT
easat-1444	17	19	is	be	AUX
easat-1444	17	20	a	a	DET
easat-1444	17	21	warning	warning	NOUN
easat-1444	17	22	sign	sign	NOUN
easat-1444	17	23	for	for	ADP
easat-1444	17	24	various	various	ADJ
easat-1444	17	25	stakeholders	stakeholder	NOUN
easat-1444	17	26	,	,	PUNCT
easat-1444	17	27	including	include	VERB
easat-1444	17	28	investors	investor	NOUN
easat-1444	17	29	,	,	PUNCT
easat-1444	17	30	creditors	creditor	NOUN
easat-1444	17	31	,	,	PUNCT
easat-1444	17	32	and	and	CCONJ
easat-1444	17	33	managers	manager	NOUN
easat-1444	17	34	(	(	PUNCT
easat-1444	17	35	dance	dance	NOUN
easat-1444	17	36	and	and	CCONJ
easat-1444	17	37	imade	imade	NOUN
easat-1444	17	38	,	,	PUNCT
easat-1444	17	39	2019	2019	NUM
easat-1444	17	40	[	[	X
easat-1444	17	41	1	1	NUM
easat-1444	17	42	]	]	PUNCT
easat-1444	17	43	;	;	PUNCT
easat-1444	17	44	altman	altman	PROPN
easat-1444	17	45	and	and	CCONJ
easat-1444	17	46	al	al	PROPN
easat-1444	17	47	.	.	PROPN
easat-1444	17	48	,	,	PUNCT
easat-1444	17	49	2017	2017	NUM
easat-1444	17	50	[	[	X
easat-1444	17	51	2	2	X
easat-1444	17	52	]	]	PUNCT
easat-1444	17	53	.)in	.)in	PUNCT
easat-1444	18	1	this	this	DET
easat-1444	18	2	context	context	NOUN
easat-1444	18	3	,	,	PUNCT
easat-1444	18	4	the	the	DET
easat-1444	18	5	quality	quality	NOUN
easat-1444	18	6	of	of	ADP
easat-1444	18	7	financial	financial	ADJ
easat-1444	18	8	ratio	ratio	NOUN
easat-1444	18	9	analysis	analysis	NOUN
easat-1444	18	10	,	,	PUNCT
easat-1444	18	11	and	and	CCONJ
easat-1444	18	12	corporate	corporate	ADJ
easat-1444	18	13	governance	governance	NOUN
easat-1444	18	14	are	be	AUX
easat-1444	18	15	emerging	emerge	VERB
easat-1444	18	16	as	as	ADP
easat-1444	18	17	essential	essential	ADJ
easat-1444	18	18	financial	financial	ADJ
easat-1444	18	19	information	information	NOUN
easat-1444	18	20	,	,	PUNCT
easat-1444	18	21	components	component	NOUN
easat-1444	18	22	in	in	ADP
easat-1444	18	23	financial	financial	ADJ
easat-1444	18	24	analysis	analysis	NOUN
easat-1444	18	25	.	.	PUNCT
easat-1444	19	1	the	the	DET
easat-1444	19	2	quality	quality	NOUN
easat-1444	19	3	of	of	ADP
easat-1444	19	4	financial	financial	ADJ
easat-1444	19	5	information	information	NOUN
easat-1444	19	6	goes	go	VERB
easat-1444	19	7	beyond	beyond	ADP
easat-1444	19	8	simply	simply	ADV
easat-1444	19	9	compiling	compile	VERB
easat-1444	19	10	accounting	accounting	NOUN
easat-1444	19	11	data	datum	NOUN
easat-1444	19	12	;	;	PUNCT
easat-1444	19	13	it	it	PRON
easat-1444	19	14	represents	represent	VERB
easat-1444	19	15	the	the	DET
easat-1444	19	16	trustworthiness	trustworthiness	NOUN
easat-1444	19	17	and	and	CCONJ
easat-1444	19	18	reliability	reliability	NOUN
easat-1444	19	19	of	of	ADP
easat-1444	19	20	the	the	DET
easat-1444	19	21	disclosed	disclose	VERB
easat-1444	19	22	information	information	NOUN
easat-1444	19	23	,	,	PUNCT
easat-1444	19	24	influencing	influence	VERB
easat-1444	19	25	how	how	SCONJ
easat-1444	19	26	stakeholders	stakeholder	NOUN
easat-1444	19	27	perceive	perceive	VERB
easat-1444	19	28	a	a	DET
easat-1444	19	29	company	company	NOUN
easat-1444	19	30	's	's	PART
easat-1444	19	31	financial	financial	ADJ
easat-1444	19	32	well	well	NOUN
easat-1444	19	33	-	-	PUNCT
easat-1444	19	34	being	be	AUX
easat-1444	19	35	(	(	PUNCT
easat-1444	19	36	kothari	kothari	PROPN
easat-1444	19	37	and	and	CCONJ
easat-1444	19	38	al	al	PROPN
easat-1444	19	39	.	.	PROPN
easat-1444	19	40	,	,	PUNCT
easat-1444	19	41	2009	2009	NUM
easat-1444	19	42	[	[	X
easat-1444	19	43	3	3	NUM
easat-1444	19	44	]	]	NUM
easat-1444	19	45	)	)	PUNCT
easat-1444	19	46	.	.	PUNCT
easat-1444	20	1	additionally	additionally	ADV
easat-1444	20	2	,	,	PUNCT
easat-1444	20	3	traditional	traditional	ADJ
easat-1444	20	4	financial	financial	ADJ
easat-1444	20	5	ratios	ratio	NOUN
easat-1444	20	6	,	,	PUNCT
easat-1444	20	7	such	such	ADJ
easat-1444	20	8	as	as	ADP
easat-1444	20	9	gearing	gearing	NOUN
easat-1444	20	10	and	and	CCONJ
easat-1444	20	11	liquidity	liquidity	NOUN
easat-1444	20	12	,	,	PUNCT
easat-1444	20	13	provide	provide	VERB
easat-1444	20	14	tangible	tangible	ADJ
easat-1444	20	15	benchmarks	benchmark	NOUN
easat-1444	20	16	for	for	ADP
easat-1444	20	17	evaluating	evaluate	VERB
easat-1444	20	18	a	a	DET
easat-1444	20	19	company	company	NOUN
easat-1444	20	20	's	's	PART
easat-1444	20	21	financial	financial	ADJ
easat-1444	20	22	strength	strength	NOUN
easat-1444	20	23	and	and	CCONJ
easat-1444	20	24	repayment	repayment	NOUN
easat-1444	20	25	capacity	capacity	NOUN
easat-1444	20	26	(	(	PUNCT
easat-1444	20	27	altman	altman	NOUN
easat-1444	20	28	,	,	PUNCT
easat-1444	20	29	1968	1968	NUM
easat-1444	20	30	[	[	X
easat-1444	20	31	4	4	NUM
easat-1444	20	32	]	]	NUM
easat-1444	20	33	)	)	PUNCT
easat-1444	20	34	.	.	PUNCT
easat-1444	21	1	on	on	ADP
easat-1444	21	2	the	the	DET
easat-1444	21	3	other	other	ADJ
easat-1444	21	4	hand	hand	NOUN
easat-1444	21	5	,	,	PUNCT
easat-1444	21	6	corporate	corporate	ADJ
easat-1444	21	7	governance	governance	NOUN
easat-1444	21	8	is	be	AUX
easat-1444	21	9	critical	critical	ADJ
easat-1444	21	10	in	in	ADP
easat-1444	21	11	managing	manage	VERB
easat-1444	21	12	activities	activity	NOUN
easat-1444	21	13	and	and	CCONJ
easat-1444	21	14	decision	decision	NOUN
easat-1444	21	15	-	-	PUNCT
easat-1444	21	16	making	making	NOUN
easat-1444	21	17	within	within	ADP
easat-1444	21	18	an	an	DET
easat-1444	21	19	organization	organization	NOUN
easat-1444	21	20	,	,	PUNCT
easat-1444	21	21	encompassing	encompass	VERB
easat-1444	21	22	the	the	DET
easat-1444	21	23	structures	structure	NOUN
easat-1444	21	24	,	,	PUNCT
easat-1444	21	25	processes	process	NOUN
easat-1444	21	26	,	,	PUNCT
easat-1444	21	27	and	and	CCONJ
easat-1444	21	28	practices	practice	NOUN
easat-1444	21	29	that	that	PRON
easat-1444	21	30	govern	govern	VERB
easat-1444	21	31	interactions	interaction	NOUN
easat-1444	21	32	between	between	ADP
easat-1444	21	33	internal	internal	ADJ
easat-1444	21	34	and	and	CCONJ
easat-1444	21	35	external	external	ADJ
easat-1444	21	36	stakeholders	stakeholder	NOUN
easat-1444	21	37	,	,	PUNCT
easat-1444	21	38	ultimately	ultimately	ADV
easat-1444	21	39	influencing	influence	VERB
easat-1444	21	40	the	the	DET
easat-1444	21	41	company	company	NOUN
easat-1444	21	42	's	's	PART
easat-1444	21	43	strategic	strategic	ADJ
easat-1444	21	44	and	and	CCONJ
easat-1444	21	45	operational	operational	ADJ
easat-1444	21	46	direction	direction	NOUN
easat-1444	21	47	.	.	PUNCT
easat-1444	22	1	from	from	ADP
easat-1444	22	2	this	this	DET
easat-1444	22	3	perspective	perspective	NOUN
easat-1444	22	4	,	,	PUNCT
easat-1444	22	5	these	these	DET
easat-1444	22	6	variables	variable	NOUN
easat-1444	22	7	are	be	AUX
easat-1444	22	8	interconnected	interconnected	ADJ
easat-1444	22	9	and	and	CCONJ
easat-1444	22	10	mutually	mutually	ADV
easat-1444	22	11	reinforcing	reinforce	VERB
easat-1444	22	12	in	in	ADP
easat-1444	22	13	identifying	identify	VERB
easat-1444	22	14	and	and	CCONJ
easat-1444	22	15	managing	manage	VERB
easat-1444	22	16	684	684	NUM
easat-1444	22	17	edelweiss	edelweiss	PROPN
easat-1444	22	18	applied	apply	VERB
easat-1444	22	19	science	science	NOUN
easat-1444	22	20	and	and	CCONJ
easat-1444	22	21	technology	technology	NOUN
easat-1444	22	22	issn	issn	PROPN
easat-1444	22	23	:	:	PUNCT
easat-1444	22	24	2576	2576	NUM
easat-1444	22	25	-	-	SYM
easat-1444	22	26	8484	8484	NUM
easat-1444	22	27	vol	vol	NOUN
easat-1444	22	28	.	.	PROPN
easat-1444	23	1	8	8	NUM
easat-1444	23	2	,	,	PUNCT
easat-1444	23	3	no	no	INTJ
easat-1444	23	4	.	.	NOUN
easat-1444	24	1	4	4	NUM
easat-1444	24	2	:	:	PUNCT
easat-1444	24	3	683	683	NUM
easat-1444	24	4	-	-	SYM
easat-1444	24	5	696	696	NUM
easat-1444	24	6	,	,	PUNCT
easat-1444	24	7	2024	2024	NUM
easat-1444	24	8	doi	doi	NOUN
easat-1444	24	9	:	:	PUNCT
easat-1444	24	10	10.55214/25768484.v8i4.1444	10.55214/25768484.v8i4.1444	NUM
easat-1444	24	11	©	©	PROPN
easat-1444	24	12	2024	2024	NUM
easat-1444	24	13	by	by	ADP
easat-1444	24	14	the	the	DET
easat-1444	24	15	authors	author	NOUN
easat-1444	24	16	;	;	PUNCT
easat-1444	24	17	licensee	licensee	PROPN
easat-1444	24	18	learning	learning	NOUN
easat-1444	24	19	gate	gate	VERB
easat-1444	24	20	financial	financial	ADJ
easat-1444	24	21	risks	risk	NOUN
easat-1444	24	22	.	.	PUNCT
easat-1444	25	1	in	in	ADP
easat-1444	25	2	light	light	NOUN
easat-1444	25	3	of	of	ADP
easat-1444	25	4	this	this	PRON
easat-1444	25	5	,	,	PUNCT
easat-1444	25	6	our	our	PRON
easat-1444	25	7	study	study	NOUN
easat-1444	25	8	investigates	investigate	VERB
easat-1444	25	9	how	how	SCONJ
easat-1444	25	10	financial	financial	ADJ
easat-1444	25	11	information	information	NOUN
easat-1444	25	12	quality	quality	NOUN
easat-1444	25	13	,	,	PUNCT
easat-1444	25	14	financial	financial	ADJ
easat-1444	25	15	ratios	ratio	NOUN
easat-1444	25	16	,	,	PUNCT
easat-1444	25	17	and	and	CCONJ
easat-1444	25	18	corporate	corporate	ADJ
easat-1444	25	19	governance	governance	NOUN
easat-1444	25	20	can	can	AUX
easat-1444	25	21	be	be	AUX
easat-1444	25	22	employed	employ	VERB
easat-1444	25	23	to	to	PART
easat-1444	25	24	anticipate	anticipate	VERB
easat-1444	25	25	a	a	DET
easat-1444	25	26	company	company	NOUN
easat-1444	25	27	's	's	PART
easat-1444	25	28	financial	financial	ADJ
easat-1444	25	29	distress	distress	NOUN
easat-1444	25	30	.	.	PUNCT
easat-1444	26	1	we	we	PRON
easat-1444	26	2	hypothesize	hypothesize	VERB
easat-1444	26	3	that	that	SCONJ
easat-1444	26	4	logistic	logistic	ADJ
easat-1444	26	5	regression	regression	NOUN
easat-1444	26	6	models	model	NOUN
easat-1444	26	7	using	use	VERB
easat-1444	26	8	high	high	ADJ
easat-1444	26	9	-	-	PUNCT
easat-1444	26	10	quality	quality	NOUN
easat-1444	26	11	financial	financial	ADJ
easat-1444	26	12	information	information	NOUN
easat-1444	26	13	are	be	AUX
easat-1444	26	14	likely	likely	ADJ
easat-1444	26	15	to	to	PART
easat-1444	26	16	yield	yield	VERB
easat-1444	26	17	more	more	ADV
easat-1444	26	18	accurate	accurate	ADJ
easat-1444	26	19	predictions	prediction	NOUN
easat-1444	26	20	of	of	ADP
easat-1444	26	21	financial	financial	ADJ
easat-1444	26	22	distress	distress	NOUN
easat-1444	26	23	(	(	PUNCT
easat-1444	26	24	h1	h1	PROPN
easat-1444	26	25	)	)	PUNCT
easat-1444	26	26	.	.	PUNCT
easat-1444	27	1	similarly	similarly	ADV
easat-1444	27	2	,	,	PUNCT
easat-1444	27	3	we	we	PRON
easat-1444	27	4	posit	posit	VERB
easat-1444	27	5	a	a	DET
easat-1444	27	6	significant	significant	ADJ
easat-1444	27	7	correlation	correlation	NOUN
easat-1444	27	8	between	between	ADP
easat-1444	27	9	the	the	DET
easat-1444	27	10	level	level	NOUN
easat-1444	27	11	of	of	ADP
easat-1444	27	12	debt	debt	NOUN
easat-1444	27	13	and	and	CCONJ
easat-1444	27	14	the	the	DET
easat-1444	27	15	financial	financial	ADJ
easat-1444	27	16	situation	situation	NOUN
easat-1444	27	17	of	of	ADP
easat-1444	27	18	companies	company	NOUN
easat-1444	27	19	(	(	PUNCT
easat-1444	27	20	h2	h2	NOUN
easat-1444	27	21	)	)	PUNCT
easat-1444	27	22	.	.	PUNCT
easat-1444	28	1	furthermore	furthermore	ADV
easat-1444	28	2	,	,	PUNCT
easat-1444	28	3	we	we	PRON
easat-1444	28	4	delve	delve	VERB
easat-1444	28	5	into	into	ADP
easat-1444	28	6	the	the	DET
easat-1444	28	7	impact	impact	NOUN
easat-1444	28	8	of	of	ADP
easat-1444	28	9	the	the	DET
easat-1444	28	10	liquidity	liquidity	NOUN
easat-1444	28	11	ratio	ratio	NOUN
easat-1444	28	12	on	on	ADP
easat-1444	28	13	the	the	DET
easat-1444	28	14	probability	probability	NOUN
easat-1444	28	15	of	of	ADP
easat-1444	28	16	financial	financial	ADJ
easat-1444	28	17	distress	distress	NOUN
easat-1444	28	18	(	(	PUNCT
easat-1444	28	19	h3	h3	NOUN
easat-1444	28	20	)	)	PUNCT
easat-1444	28	21	and	and	CCONJ
easat-1444	28	22	the	the	DET
easat-1444	28	23	correlation	correlation	NOUN
easat-1444	28	24	between	between	ADP
easat-1444	28	25	financial	financial	ADJ
easat-1444	28	26	distress	distress	NOUN
easat-1444	28	27	and	and	CCONJ
easat-1444	28	28	return	return	VERB
easat-1444	28	29	on	on	ADP
easat-1444	28	30	equity	equity	NOUN
easat-1444	28	31	(	(	PUNCT
easat-1444	28	32	h4	h4	PROPN
easat-1444	28	33	)	)	PUNCT
easat-1444	28	34	.	.	PUNCT
easat-1444	29	1	these	these	DET
easat-1444	29	2	findings	finding	NOUN
easat-1444	29	3	will	will	AUX
easat-1444	29	4	empower	empower	VERB
easat-1444	29	5	finance	finance	NOUN
easat-1444	29	6	professionals	professional	NOUN
easat-1444	29	7	,	,	PUNCT
easat-1444	29	8	researchers	researcher	NOUN
easat-1444	29	9	,	,	PUNCT
easat-1444	29	10	and	and	CCONJ
easat-1444	29	11	stakeholders	stakeholder	NOUN
easat-1444	29	12	with	with	ADP
easat-1444	29	13	the	the	DET
easat-1444	29	14	knowledge	knowledge	NOUN
easat-1444	29	15	and	and	CCONJ
easat-1444	29	16	tools	tool	NOUN
easat-1444	29	17	to	to	PART
easat-1444	29	18	effectively	effectively	ADV
easat-1444	29	19	manage	manage	VERB
easat-1444	29	20	and	and	CCONJ
easat-1444	29	21	mitigate	mitigate	VERB
easat-1444	29	22	financial	financial	ADJ
easat-1444	29	23	risks	risk	NOUN
easat-1444	29	24	.	.	PUNCT
easat-1444	30	1	our	our	PRON
easat-1444	30	2	research	research	NOUN
easat-1444	30	3	will	will	AUX
easat-1444	30	4	shed	shed	VERB
easat-1444	30	5	light	light	NOUN
easat-1444	30	6	on	on	ADP
easat-1444	30	7	how	how	SCONJ
easat-1444	30	8	financial	financial	ADJ
easat-1444	30	9	ratios	ratio	NOUN
easat-1444	30	10	influence	influence	VERB
easat-1444	30	11	the	the	DET
easat-1444	30	12	likelihood	likelihood	NOUN
easat-1444	30	13	of	of	ADP
easat-1444	30	14	financial	financial	ADJ
easat-1444	30	15	distress	distress	NOUN
easat-1444	30	16	and	and	CCONJ
easat-1444	30	17	how	how	SCONJ
easat-1444	30	18	this	this	PRON
easat-1444	30	19	is	be	AUX
easat-1444	30	20	influenced	influence	VERB
easat-1444	30	21	by	by	ADP
easat-1444	30	22	the	the	DET
easat-1444	30	23	quality	quality	NOUN
easat-1444	30	24	of	of	ADP
easat-1444	30	25	corporate	corporate	ADJ
easat-1444	30	26	governance	governance	NOUN
easat-1444	30	27	(	(	PUNCT
easat-1444	30	28	h5	h5	PROPN
easat-1444	30	29	)	)	PUNCT
easat-1444	30	30	.	.	PUNCT
easat-1444	31	1	we	we	PRON
easat-1444	31	2	firmly	firmly	ADV
easat-1444	31	3	believe	believe	VERB
easat-1444	31	4	that	that	SCONJ
easat-1444	31	5	robust	robust	ADJ
easat-1444	31	6	governance	governance	NOUN
easat-1444	31	7	indicators	indicator	NOUN
easat-1444	31	8	,	,	PUNCT
easat-1444	31	9	such	such	ADJ
easat-1444	31	10	as	as	ADP
easat-1444	31	11	institutional	institutional	ADJ
easat-1444	31	12	ownership	ownership	NOUN
easat-1444	31	13	and	and	CCONJ
easat-1444	31	14	accounting	accounting	NOUN
easat-1444	31	15	prudence	prudence	NOUN
easat-1444	31	16	,	,	PUNCT
easat-1444	31	17	are	be	AUX
easat-1444	31	18	linked	link	VERB
easat-1444	31	19	to	to	ADP
easat-1444	31	20	a	a	DET
easat-1444	31	21	reduced	reduce	VERB
easat-1444	31	22	likelihood	likelihood	NOUN
easat-1444	31	23	of	of	ADP
easat-1444	31	24	financial	financial	ADJ
easat-1444	31	25	distress	distress	NOUN
easat-1444	31	26	,	,	PUNCT
easat-1444	31	27	irrespective	irrespective	ADV
easat-1444	31	28	of	of	ADP
easat-1444	31	29	traditional	traditional	ADJ
easat-1444	31	30	economic	economic	ADJ
easat-1444	31	31	indicators	indicator	NOUN
easat-1444	31	32	(	(	PUNCT
easat-1444	31	33	h6	h6	PROPN
easat-1444	31	34	)	)	PUNCT
easat-1444	31	35	.	.	PUNCT
easat-1444	32	1	moreover	moreover	ADV
easat-1444	32	2	,	,	PUNCT
easat-1444	32	3	we	we	PRON
easat-1444	32	4	hypothesize	hypothesize	VERB
easat-1444	32	5	that	that	SCONJ
easat-1444	32	6	transparent	transparent	ADJ
easat-1444	32	7	corporate	corporate	ADJ
easat-1444	32	8	governance	governance	NOUN
easat-1444	32	9	bolsters	bolster	VERB
easat-1444	32	10	financial	financial	ADJ
easat-1444	32	11	reliability	reliability	NOUN
easat-1444	32	12	.	.	PUNCT
easat-1444	33	1	through	through	ADP
easat-1444	33	2	our	our	PRON
easat-1444	33	3	analysis	analysis	NOUN
easat-1444	33	4	,	,	PUNCT
easat-1444	33	5	we	we	PRON
easat-1444	33	6	will	will	AUX
easat-1444	33	7	employ	employ	VERB
easat-1444	33	8	logistic	logistic	ADJ
easat-1444	33	9	regression	regression	NOUN
easat-1444	33	10	to	to	PART
easat-1444	33	11	make	make	VERB
easat-1444	33	12	distress	distress	NOUN
easat-1444	33	13	predictions	prediction	NOUN
easat-1444	33	14	and	and	CCONJ
easat-1444	33	15	curb	curb	VERB
easat-1444	33	16	earnings	earning	NOUN
easat-1444	33	17	management	management	NOUN
easat-1444	33	18	practices	practice	NOUN
easat-1444	33	19	and	and	CCONJ
easat-1444	33	20	other	other	ADJ
easat-1444	33	21	forms	form	NOUN
easat-1444	33	22	of	of	ADP
easat-1444	33	23	financial	financial	ADJ
easat-1444	33	24	information	information	NOUN
easat-1444	33	25	manipulation	manipulation	NOUN
easat-1444	33	26	(	(	PUNCT
easat-1444	33	27	h7	h7	PROPN
easat-1444	33	28	)	)	PUNCT
easat-1444	33	29	.	.	PUNCT
easat-1444	34	1	this	this	DET
easat-1444	34	2	study	study	NOUN
easat-1444	34	3	is	be	AUX
easat-1444	34	4	poised	poise	VERB
easat-1444	34	5	to	to	PART
easat-1444	34	6	significantly	significantly	ADV
easat-1444	34	7	enhance	enhance	VERB
easat-1444	34	8	our	our	PRON
easat-1444	34	9	ability	ability	NOUN
easat-1444	34	10	to	to	PART
easat-1444	34	11	anticipate	anticipate	VERB
easat-1444	34	12	and	and	CCONJ
easat-1444	34	13	mitigate	mitigate	VERB
easat-1444	34	14	potential	potential	ADJ
easat-1444	34	15	financial	financial	ADJ
easat-1444	34	16	risks	risk	NOUN
easat-1444	34	17	,	,	PUNCT
easat-1444	34	18	a	a	DET
easat-1444	34	19	finding	finding	NOUN
easat-1444	34	20	that	that	PRON
easat-1444	34	21	will	will	AUX
easat-1444	34	22	undoubtedly	undoubtedly	ADV
easat-1444	34	23	enlighten	enlighten	VERB
easat-1444	34	24	and	and	CCONJ
easat-1444	34	25	inform	inform	VERB
easat-1444	34	26	finance	finance	NOUN
easat-1444	34	27	professionals	professional	NOUN
easat-1444	34	28	,	,	PUNCT
easat-1444	34	29	researchers	researcher	NOUN
easat-1444	34	30	,	,	PUNCT
easat-1444	34	31	and	and	CCONJ
easat-1444	34	32	stakeholders	stakeholder	NOUN
easat-1444	34	33	.	.	PUNCT
easat-1444	35	1	our	our	PRON
easat-1444	35	2	article	article	NOUN
easat-1444	35	3	will	will	AUX
easat-1444	35	4	be	be	AUX
easat-1444	35	5	structured	structure	VERB
easat-1444	35	6	clearly	clearly	ADV
easat-1444	35	7	and	and	CCONJ
easat-1444	35	8	concisely	concisely	ADV
easat-1444	35	9	to	to	PART
easat-1444	35	10	communicate	communicate	VERB
easat-1444	35	11	these	these	DET
easat-1444	35	12	crucial	crucial	ADJ
easat-1444	35	13	findings	finding	NOUN
easat-1444	35	14	effectively	effectively	ADV
easat-1444	35	15	.	.	PUNCT
easat-1444	36	1	we	we	PRON
easat-1444	36	2	will	will	AUX
easat-1444	36	3	start	start	VERB
easat-1444	36	4	with	with	ADP
easat-1444	36	5	a	a	DET
easat-1444	36	6	literature	literature	NOUN
easat-1444	36	7	review	review	NOUN
easat-1444	36	8	to	to	PART
easat-1444	36	9	provide	provide	VERB
easat-1444	36	10	context	context	NOUN
easat-1444	36	11	for	for	ADP
easat-1444	36	12	our	our	PRON
easat-1444	36	13	study	study	NOUN
easat-1444	36	14	and	and	CCONJ
easat-1444	36	15	then	then	ADV
easat-1444	36	16	present	present	VERB
easat-1444	36	17	the	the	DET
easat-1444	36	18	methodology	methodology	NOUN
easat-1444	36	19	,	,	PUNCT
easat-1444	36	20	including	include	VERB
easat-1444	36	21	data	data	NOUN
easat-1444	36	22	collection	collection	NOUN
easat-1444	36	23	,	,	PUNCT
easat-1444	36	24	choice	choice	NOUN
easat-1444	36	25	of	of	ADP
easat-1444	36	26	financial	financial	ADJ
easat-1444	36	27	indicators	indicator	NOUN
easat-1444	36	28	,	,	PUNCT
easat-1444	36	29	and	and	CCONJ
easat-1444	36	30	statistical	statistical	ADJ
easat-1444	36	31	techniques	technique	NOUN
easat-1444	36	32	used	use	VERB
easat-1444	36	33	.	.	PUNCT
easat-1444	37	1	subsequently	subsequently	ADV
easat-1444	37	2	,	,	PUNCT
easat-1444	37	3	we	we	PRON
easat-1444	37	4	will	will	AUX
easat-1444	37	5	present	present	VERB
easat-1444	37	6	and	and	CCONJ
easat-1444	37	7	discuss	discuss	VERB
easat-1444	37	8	the	the	DET
easat-1444	37	9	results	result	NOUN
easat-1444	37	10	of	of	ADP
easat-1444	37	11	our	our	PRON
easat-1444	37	12	analysis	analysis	NOUN
easat-1444	37	13	in	in	ADP
easat-1444	37	14	detail	detail	NOUN
easat-1444	37	15	.	.	PUNCT
easat-1444	38	1	finally	finally	ADV
easat-1444	38	2	,	,	PUNCT
easat-1444	38	3	we	we	PRON
easat-1444	38	4	will	will	AUX
easat-1444	38	5	conclude	conclude	VERB
easat-1444	38	6	by	by	ADP
easat-1444	38	7	emphasizing	emphasize	VERB
easat-1444	38	8	our	our	PRON
easat-1444	38	9	study	study	NOUN
easat-1444	38	10	's	's	PART
easat-1444	38	11	contribution	contribution	NOUN
easat-1444	38	12	to	to	ADP
easat-1444	38	13	understanding	understand	VERB
easat-1444	38	14	the	the	DET
easat-1444	38	15	anticipation	anticipation	NOUN
easat-1444	38	16	of	of	ADP
easat-1444	38	17	financial	financial	ADJ
easat-1444	38	18	distress	distress	NOUN
easat-1444	38	19	and	and	CCONJ
easat-1444	38	20	suggesting	suggest	VERB
easat-1444	38	21	areas	area	NOUN
easat-1444	38	22	for	for	ADP
easat-1444	38	23	future	future	ADJ
easat-1444	38	24	research	research	NOUN
easat-1444	38	25	.	.	PUNCT
easat-1444	39	1	2	2	X
easat-1444	39	2	.	.	X
easat-1444	39	3	literature	literature	NOUN
easat-1444	39	4	review	review	VERB
easat-1444	39	5	2.1	2.1	NUM
easat-1444	39	6	.	.	PUNCT
easat-1444	40	1	early	early	ADJ
easat-1444	40	2	indicators	indicator	NOUN
easat-1444	40	3	of	of	ADP
easat-1444	40	4	financial	financial	ADJ
easat-1444	40	5	distress	distress	NOUN
easat-1444	40	6	recent	recent	ADJ
easat-1444	40	7	research	research	NOUN
easat-1444	40	8	has	have	AUX
easat-1444	40	9	explored	explore	VERB
easat-1444	40	10	various	various	ADJ
easat-1444	40	11	indicators	indicator	NOUN
easat-1444	40	12	and	and	CCONJ
easat-1444	40	13	forecasting	forecasting	NOUN
easat-1444	40	14	techniques	technique	NOUN
easat-1444	40	15	,	,	PUNCT
easat-1444	40	16	including	include	VERB
easat-1444	40	17	the	the	DET
easat-1444	40	18	use	use	NOUN
easat-1444	40	19	of	of	ADP
easat-1444	40	20	financial	financial	ADJ
easat-1444	40	21	strength	strength	NOUN
easat-1444	40	22	indicators	indicator	NOUN
easat-1444	40	23	(	(	PUNCT
easat-1444	40	24	pietrzak	pietrzak	NOUN
easat-1444	40	25	,	,	PUNCT
easat-1444	40	26	2021	2021	NUM
easat-1444	40	27	[	[	X
easat-1444	40	28	5	5	NUM
easat-1444	40	29	]	]	NUM
easat-1444	40	30	)	)	PUNCT
easat-1444	40	31	,	,	PUNCT
easat-1444	40	32	option	option	NOUN
easat-1444	40	33	pricing	pricing	NOUN
easat-1444	40	34	as	as	ADP
easat-1444	40	35	a	a	DET
easat-1444	40	36	measure	measure	NOUN
easat-1444	40	37	of	of	ADP
easat-1444	40	38	bank	bank	NOUN
easat-1444	40	39	risk	risk	NOUN
easat-1444	40	40	(	(	PUNCT
easat-1444	40	41	coffinet	coffinet	NOUN
easat-1444	40	42	and	and	CCONJ
easat-1444	40	43	al	al	PROPN
easat-1444	40	44	.	.	PROPN
easat-1444	40	45	,	,	PUNCT
easat-1444	40	46	2010	2010	NUM
easat-1444	41	1	[	[	X
easat-1444	41	2	6	6	NUM
easat-1444	41	3	]	]	NUM
easat-1444	41	4	)	)	PUNCT
easat-1444	41	5	,	,	PUNCT
easat-1444	41	6	and	and	CCONJ
easat-1444	41	7	the	the	DET
easat-1444	41	8	use	use	NOUN
easat-1444	41	9	of	of	ADP
easat-1444	41	10	market	market	NOUN
easat-1444	41	11	indicators	indicator	NOUN
easat-1444	41	12	to	to	PART
easat-1444	41	13	predict	predict	VERB
easat-1444	41	14	bank	bank	PROPN
easat-1444	41	15	financial	financial	ADJ
easat-1444	41	16	distress	distress	NOUN
easat-1444	41	17	(	(	PUNCT
easat-1444	41	18	distinguin	distinguin	NOUN
easat-1444	41	19	and	and	CCONJ
easat-1444	41	20	al	al	PROPN
easat-1444	41	21	.	.	PROPN
easat-1444	41	22	,	,	PUNCT
easat-1444	41	23	2005	2005	NUM
easat-1444	42	1	[	[	X
easat-1444	42	2	7	7	NUM
easat-1444	42	3	]	]	NUM
easat-1444	42	4	)	)	PUNCT
easat-1444	42	5	.	.	PUNCT
easat-1444	43	1	other	other	ADJ
easat-1444	43	2	studies	study	NOUN
easat-1444	43	3	have	have	AUX
easat-1444	43	4	examined	examine	VERB
easat-1444	43	5	the	the	DET
easat-1444	43	6	ability	ability	NOUN
easat-1444	43	7	of	of	ADP
easat-1444	43	8	firms	firm	NOUN
easat-1444	43	9	to	to	PART
easat-1444	43	10	raise	raise	VERB
easat-1444	43	11	capital	capital	NOUN
easat-1444	43	12	to	to	PART
easat-1444	43	13	avoid	avoid	VERB
easat-1444	43	14	financial	financial	ADJ
easat-1444	43	15	distress	distress	NOUN
easat-1444	43	16	(	(	PUNCT
easat-1444	43	17	kane	kane	PROPN
easat-1444	43	18	,	,	PUNCT
easat-1444	43	19	2000	2000	NUM
easat-1444	43	20	[	[	X
easat-1444	43	21	8	8	NUM
easat-1444	43	22	]	]	NUM
easat-1444	43	23	)	)	PUNCT
easat-1444	43	24	,	,	PUNCT
easat-1444	43	25	the	the	DET
easat-1444	43	26	use	use	NOUN
easat-1444	43	27	of	of	ADP
easat-1444	43	28	early	early	ADJ
easat-1444	43	29	warning	warning	NOUN
easat-1444	43	30	models	model	NOUN
easat-1444	43	31	to	to	PART
easat-1444	43	32	predict	predict	VERB
easat-1444	43	33	financial	financial	ADJ
easat-1444	43	34	crises	crisis	NOUN
easat-1444	43	35	in	in	ADP
easat-1444	43	36	emerging	emerge	VERB
easat-1444	43	37	markets	market	NOUN
easat-1444	43	38	(	(	PUNCT
easat-1444	43	39	chamon	chamon	NOUN
easat-1444	43	40	and	and	CCONJ
easat-1444	43	41	crowe	crowe	PROPN
easat-1444	43	42	,	,	PUNCT
easat-1444	43	43	2013	2013	NUM
easat-1444	44	1	[	[	X
easat-1444	44	2	9	9	NUM
easat-1444	44	3	]	]	SYM
easat-1444	44	4	)	)	PUNCT
easat-1444	44	5	,	,	PUNCT
easat-1444	44	6	and	and	CCONJ
easat-1444	44	7	the	the	DET
easat-1444	44	8	evaluation	evaluation	NOUN
easat-1444	44	9	of	of	ADP
easat-1444	44	10	different	different	ADJ
easat-1444	44	11	indicators	indicator	NOUN
easat-1444	44	12	to	to	PART
easat-1444	44	13	anticipate	anticipate	VERB
easat-1444	44	14	systemic	systemic	ADJ
easat-1444	44	15	financial	financial	ADJ
easat-1444	44	16	crises	crisis	NOUN
easat-1444	44	17	in	in	ADP
easat-1444	44	18	the	the	DET
easat-1444	44	19	european	european	PROPN
easat-1444	44	20	union	union	PROPN
easat-1444	44	21	(	(	PUNCT
easat-1444	44	22	gaytán	gaytán	NOUN
easat-1444	44	23	and	and	CCONJ
easat-1444	44	24	johnson	johnson	PROPN
easat-1444	44	25	,	,	PUNCT
easat-1444	44	26	2002	2002	NUM
easat-1444	45	1	[	[	X
easat-1444	45	2	10	10	NUM
easat-1444	45	3	]	]	NUM
easat-1444	45	4	)	)	PUNCT
easat-1444	45	5	.	.	PUNCT
easat-1444	46	1	research	research	NOUN
easat-1444	46	2	has	have	AUX
easat-1444	46	3	also	also	ADV
easat-1444	46	4	delved	delve	VERB
easat-1444	46	5	into	into	ADP
easat-1444	46	6	predicting	predict	VERB
easat-1444	46	7	financial	financial	ADJ
easat-1444	46	8	distress	distress	NOUN
easat-1444	46	9	among	among	ADP
easat-1444	46	10	smes	sme	NOUN
easat-1444	46	11	in	in	ADP
easat-1444	46	12	malaysia	malaysia	PROPN
easat-1444	46	13	(	(	PUNCT
easat-1444	46	14	ma'aji	ma'aji	PROPN
easat-1444	46	15	and	and	CCONJ
easat-1444	46	16	al	al	PROPN
easat-1444	46	17	.	.	PROPN
easat-1444	46	18	,	,	PUNCT
easat-1444	46	19	2018	2018	NUM
easat-1444	47	1	[	[	X
easat-1444	47	2	11	11	NUM
easat-1444	47	3	]	]	PUNCT
easat-1444	47	4	)	)	PUNCT
easat-1444	47	5	and	and	CCONJ
easat-1444	47	6	used	use	VERB
easat-1444	47	7	various	various	ADJ
easat-1444	47	8	economic	economic	ADJ
easat-1444	47	9	indicators	indicator	NOUN
easat-1444	47	10	to	to	PART
easat-1444	47	11	predict	predict	VERB
easat-1444	47	12	currency	currency	NOUN
easat-1444	47	13	crises	crisis	NOUN
easat-1444	47	14	.	.	PUNCT
easat-1444	48	1	recent	recent	ADJ
easat-1444	48	2	studies	study	NOUN
easat-1444	48	3	(	(	PUNCT
easat-1444	48	4	ikpesu	ikpesu	ADJ
easat-1444	48	5	and	and	CCONJ
easat-1444	48	6	al	al	PROPN
easat-1444	48	7	.	.	PROPN
easat-1444	48	8	,	,	PUNCT
easat-1444	48	9	2020	2020	NUM
easat-1444	49	1	[	[	X
easat-1444	49	2	12	12	NUM
easat-1444	49	3	]	]	PUNCT
easat-1444	49	4	)	)	PUNCT
easat-1444	49	5	have	have	AUX
easat-1444	49	6	synthesized	synthesize	VERB
easat-1444	49	7	developments	development	NOUN
easat-1444	49	8	in	in	ADP
easat-1444	49	9	financial	financial	ADJ
easat-1444	49	10	distress	distress	NOUN
easat-1444	49	11	and	and	CCONJ
easat-1444	49	12	corporate	corporate	ADJ
easat-1444	49	13	turnaround	turnaround	NOUN
easat-1444	49	14	,	,	PUNCT
easat-1444	49	15	focusing	focus	VERB
easat-1444	49	16	on	on	ADP
easat-1444	49	17	determinants	determinant	NOUN
easat-1444	49	18	,	,	PUNCT
easat-1444	49	19	strategies	strategy	NOUN
easat-1444	49	20	,	,	PUNCT
easat-1444	49	21	theories	theory	NOUN
easat-1444	49	22	,	,	PUNCT
easat-1444	49	23	and	and	CCONJ
easat-1444	49	24	measures	measure	NOUN
easat-1444	49	25	for	for	ADP
easat-1444	49	26	sustainable	sustainable	ADJ
easat-1444	49	27	recovery	recovery	NOUN
easat-1444	49	28	.	.	PUNCT
easat-1444	50	1	similarly	similarly	ADV
easat-1444	50	2	,	,	PUNCT
easat-1444	50	3	research	research	NOUN
easat-1444	50	4	by	by	ADP
easat-1444	50	5	harrop	harrop	PROPN
easat-1444	50	6	galvão	galvão	PROPN
easat-1444	50	7	and	and	CCONJ
easat-1444	50	8	al	al	PROPN
easat-1444	50	9	.	.	PROPN
easat-1444	51	1	(	(	PUNCT
easat-1444	51	2	2006	2006	NUM
easat-1444	51	3	)	)	PUNCT
easat-1444	52	1	[	[	X
easat-1444	52	2	13	13	NUM
easat-1444	52	3	]	]	PUNCT
easat-1444	52	4	examined	examine	VERB
easat-1444	52	5	the	the	DET
easat-1444	52	6	selection	selection	NOUN
easat-1444	52	7	of	of	ADP
easat-1444	52	8	financial	financial	ADJ
easat-1444	52	9	ratios	ratio	NOUN
easat-1444	52	10	for	for	ADP
easat-1444	52	11	the	the	DET
easat-1444	52	12	classification	classification	NOUN
easat-1444	52	13	of	of	ADP
easat-1444	52	14	distress	distress	NOUN
easat-1444	52	15	,	,	PUNCT
easat-1444	52	16	highlighting	highlight	VERB
easat-1444	52	17	the	the	DET
easat-1444	52	18	use	use	NOUN
easat-1444	52	19	of	of	ADP
easat-1444	52	20	discriminant	discriminant	ADJ
easat-1444	52	21	analysis	analysis	NOUN
easat-1444	52	22	to	to	PART
easat-1444	52	23	classify	classify	VERB
easat-1444	52	24	companies	company	NOUN
easat-1444	52	25	based	base	VERB
easat-1444	52	26	on	on	ADP
easat-1444	52	27	these	these	DET
easat-1444	52	28	ratios	ratio	NOUN
easat-1444	52	29	.	.	PUNCT
easat-1444	53	1	additionally	additionally	ADV
easat-1444	53	2	,	,	PUNCT
easat-1444	53	3	poortstra	poortstra	ADJ
easat-1444	53	4	and	and	CCONJ
easat-1444	53	5	marton	marton	PROPN
easat-1444	53	6	(	(	PUNCT
easat-1444	53	7	2019	2019	NUM
easat-1444	53	8	)	)	PUNCT
easat-1444	54	1	[	[	X
easat-1444	54	2	14	14	NUM
easat-1444	54	3	]	]	PUNCT
easat-1444	54	4	analyzed	analyze	VERB
easat-1444	54	5	the	the	DET
easat-1444	54	6	impact	impact	NOUN
easat-1444	54	7	of	of	ADP
easat-1444	54	8	corporate	corporate	ADJ
easat-1444	54	9	governance	governance	NOUN
easat-1444	54	10	variables	variable	NOUN
easat-1444	54	11	on	on	ADP
easat-1444	54	12	the	the	DET
easat-1444	54	13	financial	financial	ADJ
easat-1444	54	14	distress	distress	NOUN
easat-1444	54	15	of	of	ADP
easat-1444	54	16	us	us	PROPN
easat-1444	54	17	manufacturing	manufacturing	NOUN
easat-1444	54	18	firms	firm	NOUN
easat-1444	54	19	,	,	PUNCT
easat-1444	54	20	while	while	SCONJ
easat-1444	54	21	santoso	santoso	NOUN
easat-1444	54	22	and	and	CCONJ
easat-1444	54	23	wibowo	wibowo	PROPN
easat-1444	54	24	(	(	PUNCT
easat-1444	54	25	2018	2018	NUM
easat-1444	54	26	)	)	PUNCT
easat-1444	55	1	[	[	X
easat-1444	55	2	15	15	NUM
easat-1444	55	3	]	]	X
easat-1444	55	4	focused	focus	VERB
easat-1444	55	5	on	on	ADP
easat-1444	55	6	predicting	predict	VERB
easat-1444	55	7	the	the	DET
easat-1444	55	8	financial	financial	ADJ
easat-1444	55	9	distress	distress	NOUN
easat-1444	55	10	of	of	ADP
easat-1444	55	11	industrial	industrial	ADJ
easat-1444	55	12	firms	firm	NOUN
easat-1444	55	13	in	in	ADP
easat-1444	55	14	indonesia	indonesia	PROPN
easat-1444	55	15	using	use	VERB
easat-1444	55	16	linear	linear	PROPN
easat-1444	55	17	discriminant	discriminant	ADJ
easat-1444	55	18	analysis	analysis	NOUN
easat-1444	55	19	and	and	CCONJ
easat-1444	55	20	the	the	DET
easat-1444	55	21	support	support	NOUN
easat-1444	55	22	vector	vector	NOUN
easat-1444	55	23	machine	machine	NOUN
easat-1444	55	24	.	.	PUNCT
easat-1444	56	1	2.2	2.2	NUM
easat-1444	56	2	.	.	PUNCT
easat-1444	56	3	integrating	integrate	VERB
easat-1444	56	4	financial	financial	ADJ
easat-1444	56	5	information	information	NOUN
easat-1444	56	6	quality	quality	NOUN
easat-1444	56	7	and	and	CCONJ
easat-1444	56	8	ratios	ratio	NOUN
easat-1444	56	9	for	for	ADP
easat-1444	56	10	predicting	predict	VERB
easat-1444	56	11	distress	distress	NOUN
easat-1444	56	12	the	the	DET
easat-1444	56	13	connection	connection	NOUN
easat-1444	56	14	between	between	ADP
easat-1444	56	15	the	the	DET
easat-1444	56	16	quality	quality	NOUN
easat-1444	56	17	of	of	ADP
easat-1444	56	18	financial	financial	ADJ
easat-1444	56	19	information	information	NOUN
easat-1444	56	20	and	and	CCONJ
easat-1444	56	21	financial	financial	ADJ
easat-1444	56	22	ratios	ratio	NOUN
easat-1444	56	23	is	be	AUX
easat-1444	56	24	rooted	root	VERB
easat-1444	56	25	in	in	ADP
easat-1444	56	26	solid	solid	ADJ
easat-1444	56	27	theoretical	theoretical	ADJ
easat-1444	56	28	principles	principle	NOUN
easat-1444	56	29	closely	closely	ADV
easat-1444	56	30	tied	tie	VERB
easat-1444	56	31	to	to	ADP
easat-1444	56	32	economics	economic	NOUN
easat-1444	56	33	and	and	CCONJ
easat-1444	56	34	finance	finance	NOUN
easat-1444	56	35	fundamentals	fundamental	NOUN
easat-1444	56	36	.	.	PUNCT
easat-1444	57	1	this	this	DET
easat-1444	57	2	connection	connection	NOUN
easat-1444	57	3	is	be	AUX
easat-1444	57	4	primarily	primarily	ADV
easat-1444	57	5	based	base	VERB
easat-1444	57	6	on	on	ADP
easat-1444	57	7	two	two	NUM
easat-1444	57	8	major	major	ADJ
easat-1444	57	9	theories	theory	NOUN
easat-1444	57	10	:	:	PUNCT
easat-1444	57	11	asymmetric	asymmetric	ADJ
easat-1444	57	12	information	information	NOUN
easat-1444	57	13	and	and	CCONJ
easat-1444	57	14	rational	rational	ADJ
easat-1444	57	15	investor	investor	NOUN
easat-1444	57	16	behavior	behavior	NOUN
easat-1444	57	17	.	.	PUNCT
easat-1444	58	1	the	the	DET
easat-1444	58	2	behavioral	behavioral	ADJ
easat-1444	58	3	model	model	NOUN
easat-1444	58	4	developed	develop	VERB
easat-1444	58	5	by	by	ADP
easat-1444	58	6	dechow	dechow	NOUN
easat-1444	58	7	and	and	CCONJ
easat-1444	58	8	sloan	sloan	PROPN
easat-1444	58	9	(	(	PUNCT
easat-1444	58	10	1991	1991	NUM
easat-1444	58	11	)	)	PUNCT
easat-1444	59	1	[	[	X
easat-1444	59	2	16	16	NUM
easat-1444	59	3	]	]	PUNCT
easat-1444	59	4	emphasizes	emphasize	VERB
easat-1444	59	5	the	the	DET
easat-1444	59	6	critical	critical	ADJ
easat-1444	59	7	importance	importance	NOUN
easat-1444	59	8	of	of	ADP
easat-1444	59	9	the	the	DET
easat-1444	59	10	accuracy	accuracy	NOUN
easat-1444	59	11	of	of	ADP
easat-1444	59	12	financial	financial	ADJ
easat-1444	59	13	information	information	NOUN
easat-1444	59	14	in	in	ADP
easat-1444	59	15	shaping	shape	VERB
easat-1444	59	16	investor	investor	NOUN
easat-1444	59	17	expectations	expectation	NOUN
easat-1444	59	18	and	and	CCONJ
easat-1444	59	19	warns	warn	VERB
easat-1444	59	20	against	against	ADP
easat-1444	59	21	biased	biased	ADJ
easat-1444	59	22	valuations	valuation	NOUN
easat-1444	59	23	that	that	PRON
easat-1444	59	24	can	can	AUX
easat-1444	59	25	result	result	VERB
easat-1444	59	26	from	from	ADP
easat-1444	59	27	inferior	inferior	ADJ
easat-1444	59	28	detail	detail	NOUN
easat-1444	59	29	.	.	PUNCT
easat-1444	60	1	on	on	ADP
easat-1444	60	2	the	the	DET
easat-1444	60	3	other	other	ADJ
easat-1444	60	4	hand	hand	NOUN
easat-1444	60	5	,	,	PUNCT
easat-1444	60	6	as	as	SCONJ
easat-1444	60	7	proposed	propose	VERB
easat-1444	60	8	by	by	ADP
easat-1444	60	9	jensen	jensen	PROPN
easat-1444	60	10	and	and	CCONJ
easat-1444	60	11	meckling	meckling	NOUN
easat-1444	60	12	(	(	PUNCT
easat-1444	60	13	1976	1976	NUM
easat-1444	60	14	)	)	PUNCT
easat-1444	61	1	[	[	X
easat-1444	61	2	17	17	NUM
easat-1444	61	3	]	]	PUNCT
easat-1444	61	4	,	,	PUNCT
easat-1444	61	5	agency	agency	NOUN
easat-1444	61	6	theory	theory	NOUN
easat-1444	61	7	685	685	NUM
easat-1444	61	8	edelweiss	edelweiss	PROPN
easat-1444	61	9	applied	apply	VERB
easat-1444	61	10	science	science	NOUN
easat-1444	61	11	and	and	CCONJ
easat-1444	61	12	technology	technology	NOUN
easat-1444	61	13	issn	issn	PROPN
easat-1444	61	14	:	:	PUNCT
easat-1444	61	15	2576	2576	NUM
easat-1444	61	16	-	-	SYM
easat-1444	61	17	8484	8484	NUM
easat-1444	61	18	vol	vol	NOUN
easat-1444	61	19	.	.	PROPN
easat-1444	62	1	8	8	NUM
easat-1444	62	2	,	,	PUNCT
easat-1444	62	3	no	no	INTJ
easat-1444	62	4	.	.	NOUN
easat-1444	63	1	4	4	NUM
easat-1444	63	2	:	:	PUNCT
easat-1444	63	3	683	683	NUM
easat-1444	63	4	-	-	SYM
easat-1444	63	5	696	696	NUM
easat-1444	63	6	,	,	PUNCT
easat-1444	63	7	2024	2024	NUM
easat-1444	63	8	doi	doi	NOUN
easat-1444	63	9	:	:	PUNCT
easat-1444	63	10	10.55214/25768484.v8i4.1444	10.55214/25768484.v8i4.1444	NUM
easat-1444	63	11	©	©	PROPN
easat-1444	63	12	2024	2024	NUM
easat-1444	63	13	by	by	ADP
easat-1444	63	14	the	the	DET
easat-1444	63	15	authors	author	NOUN
easat-1444	63	16	;	;	PUNCT
easat-1444	63	17	licensee	licensee	PROPN
easat-1444	63	18	learning	learning	NOUN
easat-1444	63	19	gate	gate	NOUN
easat-1444	63	20	provides	provide	VERB
easat-1444	63	21	a	a	DET
easat-1444	63	22	crucial	crucial	ADJ
easat-1444	63	23	framework	framework	NOUN
easat-1444	63	24	for	for	ADP
easat-1444	63	25	understanding	understand	VERB
easat-1444	63	26	managers	manager	NOUN
easat-1444	63	27	'	'	PART
easat-1444	63	28	incentives	incentive	NOUN
easat-1444	63	29	to	to	PART
easat-1444	63	30	manipulate	manipulate	VERB
easat-1444	63	31	financial	financial	ADJ
easat-1444	63	32	information	information	NOUN
easat-1444	63	33	,	,	PUNCT
easat-1444	63	34	highlighting	highlight	VERB
easat-1444	63	35	the	the	DET
easat-1444	63	36	importance	importance	NOUN
easat-1444	63	37	of	of	ADP
easat-1444	63	38	maintaining	maintain	VERB
easat-1444	63	39	a	a	DET
easat-1444	63	40	positive	positive	ADJ
easat-1444	63	41	corporate	corporate	ADJ
easat-1444	63	42	image	image	NOUN
easat-1444	63	43	.	.	PUNCT
easat-1444	64	1	the	the	DET
easat-1444	64	2	comprehensive	comprehensive	ADJ
easat-1444	64	3	integration	integration	NOUN
easat-1444	64	4	of	of	ADP
easat-1444	64	5	theories	theory	NOUN
easat-1444	64	6	allows	allow	VERB
easat-1444	64	7	for	for	ADP
easat-1444	64	8	designing	design	VERB
easat-1444	64	9	advanced	advanced	ADJ
easat-1444	64	10	predictive	predictive	ADJ
easat-1444	64	11	models	model	NOUN
easat-1444	64	12	that	that	PRON
easat-1444	64	13	consider	consider	VERB
easat-1444	64	14	both	both	PRON
easat-1444	64	15	traditional	traditional	ADJ
easat-1444	64	16	financial	financial	ADJ
easat-1444	64	17	ratios	ratio	NOUN
easat-1444	64	18	and	and	CCONJ
easat-1444	64	19	the	the	DET
easat-1444	64	20	quality	quality	NOUN
easat-1444	64	21	of	of	ADP
easat-1444	64	22	financial	financial	ADJ
easat-1444	64	23	information	information	NOUN
easat-1444	64	24	.	.	PUNCT
easat-1444	65	1	this	this	DET
easat-1444	65	2	holistic	holistic	ADJ
easat-1444	65	3	approach	approach	NOUN
easat-1444	65	4	is	be	AUX
easat-1444	65	5	crucial	crucial	ADJ
easat-1444	65	6	for	for	ADP
easat-1444	65	7	more	more	ADV
easat-1444	65	8	accurate	accurate	ADJ
easat-1444	65	9	and	and	CCONJ
easat-1444	65	10	comprehensive	comprehensive	ADJ
easat-1444	65	11	anticipation	anticipation	NOUN
easat-1444	65	12	of	of	ADP
easat-1444	65	13	financial	financial	ADJ
easat-1444	65	14	distress	distress	NOUN
easat-1444	65	15	,	,	PUNCT
easat-1444	65	16	considering	consider	VERB
easat-1444	65	17	the	the	DET
easat-1444	65	18	complex	complex	ADJ
easat-1444	65	19	interplay	interplay	NOUN
easat-1444	65	20	between	between	ADP
easat-1444	65	21	information	information	NOUN
easat-1444	65	22	,	,	PUNCT
easat-1444	65	23	investor	investor	NOUN
easat-1444	65	24	behavior	behavior	NOUN
easat-1444	65	25	,	,	PUNCT
easat-1444	65	26	and	and	CCONJ
easat-1444	65	27	management	management	NOUN
easat-1444	65	28	incentives	incentive	NOUN
easat-1444	65	29	.	.	PUNCT
easat-1444	66	1	additionally	additionally	ADV
easat-1444	66	2	,	,	PUNCT
easat-1444	66	3	extensive	extensive	ADJ
easat-1444	66	4	research	research	NOUN
easat-1444	66	5	in	in	ADP
easat-1444	66	6	the	the	DET
easat-1444	66	7	financial	financial	ADJ
easat-1444	66	8	literature	literature	NOUN
easat-1444	66	9	focuses	focus	VERB
easat-1444	66	10	on	on	ADP
easat-1444	66	11	forecasting	forecast	VERB
easat-1444	66	12	corporate	corporate	ADJ
easat-1444	66	13	financial	financial	ADJ
easat-1444	66	14	distress	distress	NOUN
easat-1444	66	15	by	by	ADP
easat-1444	66	16	examining	examine	VERB
easat-1444	66	17	financial	financial	ADJ
easat-1444	66	18	ratios	ratio	NOUN
easat-1444	66	19	and	and	CCONJ
easat-1444	66	20	evaluating	evaluate	VERB
easat-1444	66	21	the	the	DET
easat-1444	66	22	quality	quality	NOUN
easat-1444	66	23	of	of	ADP
easat-1444	66	24	financial	financial	ADJ
easat-1444	66	25	information	information	NOUN
easat-1444	66	26	.	.	PUNCT
easat-1444	67	1	studies	study	NOUN
easat-1444	67	2	by	by	ADP
easat-1444	67	3	wittenberg	wittenberg	PROPN
easat-1444	67	4	-	-	PUNCT
easat-1444	67	5	moerman	moerman	PROPN
easat-1444	67	6	(	(	PUNCT
easat-1444	67	7	2008	2008	NUM
easat-1444	67	8	)	)	PUNCT
easat-1444	68	1	[	[	X
easat-1444	68	2	18	18	NUM
easat-1444	68	3	]	]	PUNCT
easat-1444	68	4	and	and	CCONJ
easat-1444	68	5	rosmawati	rosmawati	NOUN
easat-1444	68	6	(	(	PUNCT
easat-1444	68	7	2022	2022	NUM
easat-1444	68	8	)	)	PUNCT
easat-1444	69	1	[	[	X
easat-1444	69	2	19	19	NUM
easat-1444	69	3	]	]	PUNCT
easat-1444	69	4	have	have	AUX
easat-1444	69	5	supported	support	VERB
easat-1444	69	6	these	these	DET
easat-1444	69	7	theoretical	theoretical	ADJ
easat-1444	69	8	foundations	foundation	NOUN
easat-1444	69	9	,	,	PUNCT
easat-1444	69	10	emphasizing	emphasize	VERB
easat-1444	69	11	significant	significant	ADJ
easat-1444	69	12	relationships	relationship	NOUN
easat-1444	69	13	between	between	ADP
easat-1444	69	14	the	the	DET
easat-1444	69	15	quality	quality	NOUN
easat-1444	69	16	of	of	ADP
easat-1444	69	17	financial	financial	ADJ
easat-1444	69	18	information	information	NOUN
easat-1444	69	19	,	,	PUNCT
easat-1444	69	20	information	information	NOUN
easat-1444	69	21	asymmetry	asymmetry	NOUN
easat-1444	69	22	,	,	PUNCT
easat-1444	69	23	and	and	CCONJ
easat-1444	69	24	earnings	earning	NOUN
easat-1444	69	25	management	management	NOUN
easat-1444	69	26	.	.	PUNCT
easat-1444	70	1	this	this	DET
easat-1444	70	2	work	work	NOUN
easat-1444	70	3	confirms	confirm	VERB
easat-1444	70	4	the	the	DET
easat-1444	70	5	relevance	relevance	NOUN
easat-1444	70	6	and	and	CCONJ
easat-1444	70	7	validity	validity	NOUN
easat-1444	70	8	of	of	ADP
easat-1444	70	9	this	this	DET
easat-1444	70	10	integrative	integrative	ADJ
easat-1444	70	11	approach	approach	NOUN
easat-1444	70	12	to	to	ADP
easat-1444	70	13	finance	finance	NOUN
easat-1444	70	14	.	.	PUNCT
easat-1444	71	1	the	the	DET
easat-1444	71	2	z	z	NOUN
easat-1444	71	3	-	-	PUNCT
easat-1444	71	4	score	score	NOUN
easat-1444	71	5	model	model	NOUN
easat-1444	71	6	,	,	PUNCT
easat-1444	71	7	introduced	introduce	VERB
easat-1444	71	8	by	by	ADP
easat-1444	71	9	altman	altman	PROPN
easat-1444	71	10	(	(	PUNCT
easat-1444	71	11	1968	1968	NUM
easat-1444	71	12	)	)	PUNCT
easat-1444	72	1	[	[	X
easat-1444	72	2	4	4	X
easat-1444	72	3	]	]	PUNCT
easat-1444	72	4	and	and	CCONJ
easat-1444	72	5	the	the	DET
easat-1444	72	6	work	work	NOUN
easat-1444	72	7	of	of	ADP
easat-1444	72	8	beaver	beaver	NOUN
easat-1444	72	9	(	(	PUNCT
easat-1444	72	10	1966	1966	NUM
easat-1444	72	11	)	)	PUNCT
easat-1444	73	1	[	[	X
easat-1444	73	2	20	20	NUM
easat-1444	73	3	]	]	PUNCT
easat-1444	73	4	,	,	PUNCT
easat-1444	73	5	was	be	AUX
easat-1444	73	6	the	the	DET
easat-1444	73	7	first	first	ADJ
easat-1444	73	8	to	to	PART
easat-1444	73	9	use	use	VERB
easat-1444	73	10	financial	financial	ADJ
easat-1444	73	11	ratios	ratio	NOUN
easat-1444	73	12	as	as	ADP
easat-1444	73	13	indicators	indicator	NOUN
easat-1444	73	14	of	of	ADP
easat-1444	73	15	financial	financial	ADJ
easat-1444	73	16	distress	distress	NOUN
easat-1444	73	17	.	.	PUNCT
easat-1444	74	1	subsequent	subsequent	ADJ
easat-1444	74	2	studies	study	NOUN
easat-1444	74	3	,	,	PUNCT
easat-1444	74	4	such	such	ADJ
easat-1444	74	5	as	as	ADP
easat-1444	74	6	those	those	PRON
easat-1444	74	7	by	by	ADP
easat-1444	74	8	dechow	dechow	ADJ
easat-1444	74	9	and	and	CCONJ
easat-1444	74	10	dichev	dichev	PROPN
easat-1444	74	11	(	(	PUNCT
easat-1444	74	12	2002	2002	NUM
easat-1444	74	13	)	)	PUNCT
easat-1444	75	1	[	[	X
easat-1444	75	2	21	21	NUM
easat-1444	75	3	]	]	PUNCT
easat-1444	75	4	and	and	CCONJ
easat-1444	75	5	francis	francis	PROPN
easat-1444	75	6	and	and	CCONJ
easat-1444	75	7	schipper	schipper	PROPN
easat-1444	75	8	(	(	PUNCT
easat-1444	75	9	1999	1999	NUM
easat-1444	75	10	)	)	PUNCT
easat-1444	76	1	[	[	X
easat-1444	76	2	22	22	NUM
easat-1444	76	3	]	]	PUNCT
easat-1444	76	4	,	,	PUNCT
easat-1444	76	5	have	have	AUX
easat-1444	76	6	emphasized	emphasize	VERB
easat-1444	76	7	the	the	DET
easat-1444	76	8	importance	importance	NOUN
easat-1444	76	9	of	of	ADP
easat-1444	76	10	financial	financial	ADJ
easat-1444	76	11	statement	statement	NOUN
easat-1444	76	12	quality	quality	NOUN
easat-1444	76	13	in	in	ADP
easat-1444	76	14	accurately	accurately	ADV
easat-1444	76	15	assessing	assess	VERB
easat-1444	76	16	financial	financial	ADJ
easat-1444	76	17	health	health	NOUN
easat-1444	76	18	.	.	PUNCT
easat-1444	77	1	in	in	ADP
easat-1444	77	2	addition	addition	NOUN
easat-1444	77	3	,	,	PUNCT
easat-1444	77	4	probabilistic	probabilistic	ADJ
easat-1444	77	5	models	model	NOUN
easat-1444	77	6	such	such	ADJ
easat-1444	77	7	as	as	ADP
easat-1444	77	8	ohlson	ohlson	NOUN
easat-1444	77	9	's	's	PART
easat-1444	77	10	(	(	PUNCT
easat-1444	77	11	1980	1980	NUM
easat-1444	77	12	)	)	PUNCT
easat-1444	78	1	[	[	X
easat-1444	78	2	23	23	NUM
easat-1444	78	3	]	]	PUNCT
easat-1444	78	4	and	and	CCONJ
easat-1444	78	5	more	more	ADV
easat-1444	78	6	nuanced	nuanced	ADJ
easat-1444	78	7	approaches	approach	NOUN
easat-1444	78	8	such	such	ADJ
easat-1444	78	9	as	as	ADP
easat-1444	78	10	real	real	ADJ
easat-1444	78	11	options	option	NOUN
easat-1444	78	12	theory	theory	NOUN
easat-1444	78	13	have	have	AUX
easat-1444	78	14	enriched	enrich	VERB
easat-1444	78	15	the	the	DET
easat-1444	78	16	range	range	NOUN
easat-1444	78	17	of	of	ADP
easat-1444	78	18	predictive	predictive	ADJ
easat-1444	78	19	methodologies	methodology	NOUN
easat-1444	78	20	.	.	PUNCT
easat-1444	79	1	research	research	NOUN
easat-1444	79	2	has	have	AUX
easat-1444	79	3	also	also	ADV
easat-1444	79	4	introduced	introduce	VERB
easat-1444	79	5	innovative	innovative	ADJ
easat-1444	79	6	risk	risk	NOUN
easat-1444	79	7	models	model	NOUN
easat-1444	79	8	,	,	PUNCT
easat-1444	79	9	such	such	ADJ
easat-1444	79	10	as	as	ADP
easat-1444	79	11	shumway	shumway	NOUN
easat-1444	79	12	's	's	PART
easat-1444	79	13	(	(	PUNCT
easat-1444	79	14	2001	2001	NUM
easat-1444	79	15	)	)	PUNCT
easat-1444	80	1	[	[	X
easat-1444	80	2	24	24	NUM
easat-1444	80	3	]	]	PUNCT
easat-1444	80	4	,	,	PUNCT
easat-1444	80	5	which	which	PRON
easat-1444	80	6	have	have	AUX
easat-1444	80	7	helped	help	VERB
easat-1444	80	8	to	to	PART
easat-1444	80	9	improve	improve	VERB
easat-1444	80	10	tools	tool	NOUN
easat-1444	80	11	for	for	ADP
easat-1444	80	12	predicting	predict	VERB
easat-1444	80	13	corporate	corporate	ADJ
easat-1444	80	14	financial	financial	ADJ
easat-1444	80	15	difficulties	difficulty	NOUN
easat-1444	80	16	.	.	PUNCT
easat-1444	81	1	furthermore	furthermore	ADV
easat-1444	81	2	,	,	PUNCT
easat-1444	81	3	recent	recent	ADJ
easat-1444	81	4	studies	study	NOUN
easat-1444	81	5	,	,	PUNCT
easat-1444	81	6	such	such	ADJ
easat-1444	81	7	as	as	ADP
easat-1444	81	8	those	those	PRON
easat-1444	81	9	by	by	ADP
easat-1444	81	10	chung	chung	PROPN
easat-1444	81	11	and	and	CCONJ
easat-1444	81	12	al	al	PROPN
easat-1444	81	13	.	.	PROPN
easat-1444	81	14	(	(	PUNCT
easat-1444	81	15	2021	2021	NUM
easat-1444	81	16	)	)	PUNCT
easat-1444	82	1	[	[	X
easat-1444	82	2	25	25	NUM
easat-1444	82	3	]	]	PUNCT
easat-1444	82	4	and	and	CCONJ
easat-1444	82	5	chen	chen	PROPN
easat-1444	82	6	and	and	CCONJ
easat-1444	82	7	hou	hou	PROPN
easat-1444	82	8	(	(	PUNCT
easat-1444	82	9	2020	2020	NUM
easat-1444	82	10	)	)	PUNCT
easat-1444	83	1	[	[	X
easat-1444	83	2	26	26	NUM
easat-1444	83	3	]	]	PUNCT
easat-1444	83	4	,	,	PUNCT
easat-1444	83	5	have	have	AUX
easat-1444	83	6	highlighted	highlight	VERB
easat-1444	83	7	the	the	DET
easat-1444	83	8	importance	importance	NOUN
easat-1444	83	9	of	of	ADP
easat-1444	83	10	financial	financial	ADJ
easat-1444	83	11	reporting	reporting	NOUN
easat-1444	83	12	quality	quality	NOUN
easat-1444	83	13	and	and	CCONJ
easat-1444	83	14	corporate	corporate	ADJ
easat-1444	83	15	governance	governance	NOUN
easat-1444	83	16	in	in	ADP
easat-1444	83	17	determining	determine	VERB
easat-1444	83	18	corporate	corporate	ADJ
easat-1444	83	19	financial	financial	ADJ
easat-1444	83	20	distress	distress	NOUN
easat-1444	83	21	.	.	PUNCT
easat-1444	84	1	research	research	NOUN
easat-1444	84	2	by	by	ADP
easat-1444	84	3	lu	lu	PROPN
easat-1444	84	4	and	and	CCONJ
easat-1444	84	5	al	al	PROPN
easat-1444	84	6	.	.	PROPN
easat-1444	85	1	(	(	PUNCT
easat-1444	85	2	2008	2008	NUM
easat-1444	85	3	)	)	PUNCT
easat-1444	86	1	[	[	X
easat-1444	86	2	27	27	NUM
easat-1444	86	3	]	]	PUNCT
easat-1444	86	4	emphasized	emphasize	VERB
easat-1444	86	5	the	the	DET
easat-1444	86	6	significance	significance	NOUN
easat-1444	86	7	of	of	ADP
easat-1444	86	8	corporate	corporate	ADJ
easat-1444	86	9	governance	governance	NOUN
easat-1444	86	10	transparency	transparency	NOUN
easat-1444	86	11	in	in	ADP
easat-1444	86	12	determining	determine	VERB
easat-1444	86	13	financial	financial	ADJ
easat-1444	86	14	distress	distress	NOUN
easat-1444	86	15	.	.	PUNCT
easat-1444	87	1	additionally	additionally	ADV
easat-1444	87	2	,	,	PUNCT
easat-1444	87	3	liu	liu	PROPN
easat-1444	87	4	and	and	CCONJ
easat-1444	87	5	lu	lu	PROPN
easat-1444	87	6	(	(	PUNCT
easat-1444	87	7	2018	2018	NUM
easat-1444	87	8	)	)	PUNCT
easat-1444	88	1	[	[	X
easat-1444	88	2	28	28	NUM
easat-1444	88	3	]	]	PUNCT
easat-1444	88	4	highlighted	highlight	VERB
easat-1444	88	5	the	the	DET
easat-1444	88	6	role	role	NOUN
easat-1444	88	7	of	of	ADP
easat-1444	88	8	financial	financial	ADJ
easat-1444	88	9	reporting	reporting	NOUN
easat-1444	88	10	quality	quality	NOUN
easat-1444	88	11	in	in	ADP
easat-1444	88	12	earnings	earning	NOUN
easat-1444	88	13	management	management	NOUN
easat-1444	88	14	within	within	ADP
easat-1444	88	15	uk	uk	PROPN
easat-1444	88	16	companies	company	NOUN
easat-1444	88	17	.	.	PUNCT
easat-1444	89	1	conversely	conversely	ADV
easat-1444	89	2	,	,	PUNCT
easat-1444	89	3	zainudin	zainudin	NOUN
easat-1444	89	4	and	and	CCONJ
easat-1444	89	5	hashim	hashim	PROPN
easat-1444	89	6	(	(	PUNCT
easat-1444	89	7	2016	2016	NUM
easat-1444	89	8	)	)	PUNCT
easat-1444	90	1	[	[	X
easat-1444	90	2	29	29	NUM
easat-1444	90	3	]	]	PUNCT
easat-1444	90	4	demonstrated	demonstrate	VERB
easat-1444	90	5	the	the	DET
easat-1444	90	6	utility	utility	NOUN
easat-1444	90	7	of	of	ADP
easat-1444	90	8	financial	financial	ADJ
easat-1444	90	9	ratio	ratio	NOUN
easat-1444	90	10	analysis	analysis	NOUN
easat-1444	90	11	in	in	ADP
easat-1444	90	12	detecting	detect	VERB
easat-1444	90	13	fraudulent	fraudulent	ADJ
easat-1444	90	14	financial	financial	ADJ
easat-1444	90	15	reporting	reporting	NOUN
easat-1444	90	16	.	.	PUNCT
easat-1444	91	1	finally	finally	ADV
easat-1444	91	2	,	,	PUNCT
easat-1444	91	3	almwajeh	almwajeh	PROPN
easat-1444	91	4	and	and	CCONJ
easat-1444	91	5	nassir	nassir	PROPN
easat-1444	91	6	(	(	PUNCT
easat-1444	91	7	2020	2020	NUM
easat-1444	91	8	)	)	PUNCT
easat-1444	92	1	[	[	X
easat-1444	92	2	30	30	NUM
easat-1444	92	3	]	]	PUNCT
easat-1444	92	4	employed	employ	VERB
easat-1444	92	5	artificial	artificial	ADJ
easat-1444	92	6	neural	neural	ADJ
easat-1444	92	7	networks	network	NOUN
easat-1444	92	8	and	and	CCONJ
easat-1444	92	9	logistic	logistic	ADJ
easat-1444	92	10	regression	regression	NOUN
easat-1444	92	11	to	to	PART
easat-1444	92	12	predict	predict	VERB
easat-1444	92	13	financial	financial	ADJ
easat-1444	92	14	distress	distress	NOUN
easat-1444	92	15	in	in	ADP
easat-1444	92	16	jordan	jordan	PROPN
easat-1444	92	17	-	-	PUNCT
easat-1444	92	18	listed	list	VERB
easat-1444	92	19	companies	company	NOUN
easat-1444	92	20	,	,	PUNCT
easat-1444	92	21	showcasing	showcase	VERB
easat-1444	92	22	the	the	DET
easat-1444	92	23	effectiveness	effectiveness	NOUN
easat-1444	92	24	of	of	ADP
easat-1444	92	25	modern	modern	ADJ
easat-1444	92	26	approaches	approach	NOUN
easat-1444	92	27	to	to	ADP
easat-1444	92	28	financial	financial	ADJ
easat-1444	92	29	risk	risk	NOUN
easat-1444	92	30	prediction	prediction	NOUN
easat-1444	92	31	.	.	PUNCT
easat-1444	93	1	2.3	2.3	NUM
easat-1444	93	2	.	.	PUNCT
easat-1444	93	3	role	role	NOUN
easat-1444	93	4	of	of	ADP
easat-1444	93	5	governance	governance	NOUN
easat-1444	93	6	in	in	ADP
easat-1444	93	7	managing	manage	VERB
easat-1444	93	8	financial	financial	ADJ
easat-1444	93	9	distress	distress	NOUN
easat-1444	93	10	the	the	DET
easat-1444	93	11	anticipation	anticipation	NOUN
easat-1444	93	12	and	and	CCONJ
easat-1444	93	13	management	management	NOUN
easat-1444	93	14	of	of	ADP
easat-1444	93	15	corporate	corporate	ADJ
easat-1444	93	16	financial	financial	ADJ
easat-1444	93	17	difficulties	difficulty	NOUN
easat-1444	93	18	are	be	AUX
easat-1444	93	19	crucial	crucial	ADJ
easat-1444	93	20	issues	issue	NOUN
easat-1444	93	21	that	that	PRON
easat-1444	93	22	require	require	VERB
easat-1444	93	23	an	an	DET
easat-1444	93	24	integrated	integrated	ADJ
easat-1444	93	25	approach	approach	NOUN
easat-1444	93	26	linking	link	VERB
easat-1444	93	27	financial	financial	ADJ
easat-1444	93	28	information	information	NOUN
easat-1444	93	29	and	and	CCONJ
easat-1444	93	30	corporate	corporate	ADJ
easat-1444	93	31	governance	governance	NOUN
easat-1444	93	32	mechanisms	mechanism	NOUN
easat-1444	93	33	.	.	PUNCT
easat-1444	94	1	several	several	ADJ
easat-1444	94	2	studies	study	NOUN
easat-1444	94	3	have	have	AUX
easat-1444	94	4	explored	explore	VERB
easat-1444	94	5	this	this	DET
easat-1444	94	6	complex	complex	ADJ
easat-1444	94	7	dynamic	dynamic	NOUN
easat-1444	94	8	and	and	CCONJ
easat-1444	94	9	highlighted	highlight	VERB
easat-1444	94	10	the	the	DET
easat-1444	94	11	importance	importance	NOUN
easat-1444	94	12	of	of	ADP
easat-1444	94	13	interactions	interaction	NOUN
easat-1444	94	14	between	between	ADP
easat-1444	94	15	these	these	DET
easat-1444	94	16	two	two	NUM
easat-1444	94	17	aspects	aspect	NOUN
easat-1444	94	18	.	.	PUNCT
easat-1444	95	1	agustin	agustin	PROPN
easat-1444	95	2	and	and	CCONJ
easat-1444	95	3	al	al	PROPN
easat-1444	95	4	.	.	PROPN
easat-1444	95	5	(	(	PUNCT
easat-1444	95	6	2023	2023	NUM
easat-1444	95	7	)	)	PUNCT
easat-1444	96	1	[	[	X
easat-1444	96	2	31	31	NUM
easat-1444	96	3	]	]	PUNCT
easat-1444	96	4	examined	examine	VERB
easat-1444	96	5	the	the	DET
easat-1444	96	6	impact	impact	NOUN
easat-1444	96	7	of	of	ADP
easat-1444	96	8	institutional	institutional	ADJ
easat-1444	96	9	ownership	ownership	NOUN
easat-1444	96	10	on	on	ADP
easat-1444	96	11	financial	financial	ADJ
easat-1444	96	12	distress	distress	NOUN
easat-1444	96	13	,	,	PUNCT
easat-1444	96	14	finding	find	VERB
easat-1444	96	15	a	a	DET
easat-1444	96	16	significant	significant	ADJ
easat-1444	96	17	positive	positive	ADJ
easat-1444	96	18	correlation	correlation	NOUN
easat-1444	96	19	.	.	PUNCT
easat-1444	97	1	however	however	ADV
easat-1444	97	2	,	,	PUNCT
easat-1444	97	3	audit	audit	NOUN
easat-1444	97	4	committee	committee	NOUN
easat-1444	97	5	independence	independence	NOUN
easat-1444	97	6	and	and	CCONJ
easat-1444	97	7	board	board	NOUN
easat-1444	97	8	size	size	NOUN
easat-1444	97	9	could	could	AUX
easat-1444	97	10	have	have	AUX
easat-1444	97	11	significantly	significantly	ADV
easat-1444	97	12	affected	affect	VERB
easat-1444	97	13	this	this	DET
easat-1444	97	14	risk	risk	NOUN
easat-1444	97	15	.	.	PUNCT
easat-1444	98	1	similarly	similarly	ADV
easat-1444	98	2	,	,	PUNCT
easat-1444	98	3	caroline	caroline	PROPN
easat-1444	98	4	and	and	CCONJ
easat-1444	98	5	sari	sari	ADJ
easat-1444	98	6	(	(	PUNCT
easat-1444	98	7	2023	2023	NUM
easat-1444	98	8	)	)	PUNCT
easat-1444	99	1	[	[	X
easat-1444	99	2	32	32	NUM
easat-1444	99	3	]	]	PUNCT
easat-1444	99	4	observed	observe	VERB
easat-1444	99	5	that	that	SCONJ
easat-1444	99	6	companies	company	NOUN
easat-1444	99	7	facing	face	VERB
easat-1444	99	8	financial	financial	ADJ
easat-1444	99	9	distress	distress	NOUN
easat-1444	99	10	tend	tend	VERB
easat-1444	99	11	to	to	PART
easat-1444	99	12	adopt	adopt	VERB
easat-1444	99	13	a	a	DET
easat-1444	99	14	more	more	ADV
easat-1444	99	15	conservative	conservative	ADJ
easat-1444	99	16	approach	approach	NOUN
easat-1444	99	17	to	to	ADP
easat-1444	99	18	accounting	accounting	NOUN
easat-1444	99	19	principles	principle	NOUN
easat-1444	99	20	.	.	PUNCT
easat-1444	100	1	although	although	SCONJ
easat-1444	100	2	information	information	NOUN
easat-1444	100	3	asymmetry	asymmetry	NOUN
easat-1444	100	4	has	have	AUX
easat-1444	100	5	not	not	PART
easat-1444	100	6	been	be	AUX
easat-1444	100	7	identified	identify	VERB
easat-1444	100	8	as	as	ADP
easat-1444	100	9	influencing	influence	VERB
easat-1444	100	10	this	this	DET
easat-1444	100	11	dynamic	dynamic	ADJ
easat-1444	100	12	,	,	PUNCT
easat-1444	100	13	accounting	account	VERB
easat-1444	100	14	prudence	prudence	NOUN
easat-1444	100	15	is	be	AUX
easat-1444	100	16	a	a	DET
easat-1444	100	17	natural	natural	ADJ
easat-1444	100	18	response	response	NOUN
easat-1444	100	19	to	to	ADP
easat-1444	100	20	financial	financial	ADJ
easat-1444	100	21	distress	distress	NOUN
easat-1444	100	22	.	.	PUNCT
easat-1444	101	1	in	in	ADP
easat-1444	101	2	an	an	DET
easat-1444	101	3	intriguing	intriguing	ADJ
easat-1444	101	4	study	study	NOUN
easat-1444	101	5	,	,	PUNCT
easat-1444	101	6	farooq	farooq	PROPN
easat-1444	101	7	and	and	CCONJ
easat-1444	101	8	al	al	PROPN
easat-1444	101	9	.	.	PROPN
easat-1444	102	1	(	(	PUNCT
easat-1444	102	2	2023	2023	NUM
easat-1444	102	3	)	)	PUNCT
easat-1444	103	1	[	[	X
easat-1444	103	2	33	33	NUM
easat-1444	103	3	]	]	PUNCT
easat-1444	103	4	discovered	discover	VERB
easat-1444	103	5	a	a	DET
easat-1444	103	6	significant	significant	ADJ
easat-1444	103	7	inverse	inverse	NOUN
easat-1444	103	8	connection	connection	NOUN
easat-1444	103	9	between	between	ADP
easat-1444	103	10	corporate	corporate	ADJ
easat-1444	103	11	social	social	ADJ
easat-1444	103	12	responsibility	responsibility	NOUN
easat-1444	103	13	(	(	PUNCT
easat-1444	103	14	csr	csr	NOUN
easat-1444	103	15	)	)	PUNCT
easat-1444	103	16	and	and	CCONJ
easat-1444	103	17	financial	financial	ADJ
easat-1444	103	18	distress	distress	NOUN
easat-1444	103	19	.	.	PUNCT
easat-1444	104	1	this	this	DET
easat-1444	104	2	finding	finding	NOUN
easat-1444	104	3	emphasizes	emphasize	VERB
easat-1444	104	4	the	the	DET
easat-1444	104	5	importance	importance	NOUN
easat-1444	104	6	of	of	ADP
easat-1444	104	7	corporate	corporate	ADJ
easat-1444	104	8	governance	governance	NOUN
easat-1444	104	9	in	in	ADP
easat-1444	104	10	strengthening	strengthen	VERB
easat-1444	104	11	this	this	DET
easat-1444	104	12	relationship	relationship	NOUN
easat-1444	104	13	.	.	PUNCT
easat-1444	105	1	the	the	DET
easat-1444	105	2	results	result	NOUN
easat-1444	105	3	indicate	indicate	VERB
easat-1444	105	4	that	that	SCONJ
easat-1444	105	5	csr	csr	NOUN
easat-1444	105	6	can	can	AUX
easat-1444	105	7	be	be	AUX
easat-1444	105	8	a	a	DET
easat-1444	105	9	financial	financial	ADJ
easat-1444	105	10	risk	risk	NOUN
easat-1444	105	11	mitigator	mitigator	NOUN
easat-1444	105	12	,	,	PUNCT
easat-1444	105	13	mainly	mainly	ADV
easat-1444	105	14	supported	support	VERB
easat-1444	105	15	by	by	ADP
easat-1444	105	16	robust	robust	ADJ
easat-1444	105	17	governance	governance	NOUN
easat-1444	105	18	mechanisms	mechanism	NOUN
easat-1444	105	19	.	.	PUNCT
easat-1444	106	1	likewise	likewise	ADV
easat-1444	106	2	,	,	PUNCT
easat-1444	106	3	septriana	septriana	PROPN
easat-1444	106	4	(	(	PUNCT
easat-1444	106	5	2023	2023	NUM
easat-1444	106	6	)	)	PUNCT
easat-1444	107	1	[	[	X
easat-1444	107	2	34	34	NUM
easat-1444	107	3	]	]	PUNCT
easat-1444	107	4	investigated	investigate	VERB
easat-1444	107	5	the	the	DET
easat-1444	107	6	association	association	NOUN
easat-1444	107	7	between	between	ADP
easat-1444	107	8	specific	specific	ADJ
easat-1444	107	9	financial	financial	ADJ
easat-1444	107	10	ratios	ratio	NOUN
easat-1444	107	11	and	and	CCONJ
easat-1444	107	12	financial	financial	ADJ
easat-1444	107	13	distress	distress	NOUN
easat-1444	107	14	,	,	PUNCT
easat-1444	107	15	highlighting	highlight	VERB
easat-1444	107	16	the	the	DET
easat-1444	107	17	moderating	moderate	VERB
easat-1444	107	18	influence	influence	NOUN
easat-1444	107	19	of	of	ADP
easat-1444	107	20	corporate	corporate	ADJ
easat-1444	107	21	governance	governance	NOUN
easat-1444	107	22	,	,	PUNCT
easat-1444	107	23	mainly	mainly	ADV
easat-1444	107	24	managerial	managerial	ADJ
easat-1444	107	25	ownership	ownership	NOUN
easat-1444	107	26	.	.	PUNCT
easat-1444	108	1	hence	hence	ADV
easat-1444	108	2	,	,	PUNCT
easat-1444	108	3	corporate	corporate	ADJ
easat-1444	108	4	governance	governance	NOUN
easat-1444	108	5	is	be	AUX
easat-1444	108	6	critical	critical	ADJ
easat-1444	108	7	in	in	ADP
easat-1444	108	8	how	how	SCONJ
easat-1444	108	9	companies	company	NOUN
easat-1444	108	10	navigate	navigate	VERB
easat-1444	108	11	economic	economic	ADJ
easat-1444	108	12	pressures	pressure	NOUN
easat-1444	108	13	.	.	PUNCT
easat-1444	109	1	on	on	ADP
easat-1444	109	2	the	the	DET
easat-1444	109	3	other	other	ADJ
easat-1444	109	4	hand	hand	NOUN
easat-1444	109	5	,	,	PUNCT
easat-1444	109	6	williansyah	williansyah	NOUN
easat-1444	109	7	and	and	CCONJ
easat-1444	109	8	meiliana	meiliana	ADJ
easat-1444	109	9	(	(	PUNCT
easat-1444	109	10	2022	2022	NUM
easat-1444	109	11	)	)	PUNCT
easat-1444	110	1	[	[	X
easat-1444	110	2	35	35	NUM
easat-1444	110	3	]	]	PUNCT
easat-1444	110	4	reported	report	VERB
easat-1444	110	5	concentrated	concentrated	ADJ
easat-1444	110	6	ownership	ownership	NOUN
easat-1444	110	7	and	and	CCONJ
easat-1444	110	8	board	board	NOUN
easat-1444	110	9	education	education	NOUN
easat-1444	110	10	as	as	ADP
easat-1444	110	11	factors	factor	NOUN
easat-1444	110	12	mitigating	mitigate	VERB
easat-1444	110	13	financial	financial	ADJ
easat-1444	110	14	difficulties	difficulty	NOUN
easat-1444	110	15	,	,	PUNCT
easat-1444	110	16	while	while	SCONJ
easat-1444	110	17	other	other	ADJ
easat-1444	110	18	aspects	aspect	NOUN
easat-1444	110	19	of	of	ADP
easat-1444	110	20	governance	governance	NOUN
easat-1444	110	21	showed	show	VERB
easat-1444	110	22	no	no	DET
easat-1444	110	23	significant	significant	ADJ
easat-1444	110	24	effect	effect	NOUN
easat-1444	110	25	.	.	PUNCT
easat-1444	111	1	this	this	DET
easat-1444	111	2	observation	observation	NOUN
easat-1444	111	3	underlines	underline	VERB
easat-1444	111	4	the	the	DET
easat-1444	111	5	complexity	complexity	NOUN
easat-1444	111	6	of	of	ADP
easat-1444	111	7	governance	governance	NOUN
easat-1444	111	8	mechanisms	mechanism	NOUN
easat-1444	111	9	and	and	CCONJ
easat-1444	111	10	their	their	PRON
easat-1444	111	11	interaction	interaction	NOUN
easat-1444	111	12	with	with	ADP
easat-1444	111	13	financial	financial	ADJ
easat-1444	111	14	686	686	NUM
easat-1444	111	15	edelweiss	edelweiss	PROPN
easat-1444	111	16	applied	apply	VERB
easat-1444	111	17	science	science	NOUN
easat-1444	111	18	and	and	CCONJ
easat-1444	111	19	technology	technology	NOUN
easat-1444	111	20	issn	issn	PROPN
easat-1444	111	21	:	:	PUNCT
easat-1444	111	22	2576	2576	NUM
easat-1444	111	23	-	-	SYM
easat-1444	111	24	8484	8484	NUM
easat-1444	111	25	vol	vol	NOUN
easat-1444	111	26	.	.	PROPN
easat-1444	111	27	8	8	NUM
easat-1444	111	28	,	,	PUNCT
easat-1444	111	29	no	no	INTJ
easat-1444	111	30	.	.	NOUN
easat-1444	111	31	4	4	NUM
easat-1444	111	32	:	:	PUNCT
easat-1444	111	33	683	683	NUM
easat-1444	111	34	-	-	SYM
easat-1444	111	35	696	696	NUM
easat-1444	111	36	,	,	PUNCT
easat-1444	111	37	2024	2024	NUM
easat-1444	111	38	doi	doi	NOUN
easat-1444	111	39	:	:	PUNCT
easat-1444	111	40	10.55214/25768484.v8i4.1444	10.55214/25768484.v8i4.1444	NUM
easat-1444	111	41	©	©	PROPN
easat-1444	111	42	2024	2024	NUM
easat-1444	111	43	by	by	ADP
easat-1444	111	44	the	the	DET
easat-1444	111	45	authors	author	NOUN
easat-1444	111	46	;	;	PUNCT
easat-1444	111	47	licensee	licensee	PROPN
easat-1444	111	48	learning	learn	VERB
easat-1444	111	49	gate	gate	NOUN
easat-1444	111	50	problems	problem	NOUN
easat-1444	111	51	.	.	PUNCT
easat-1444	112	1	furthermore	furthermore	ADV
easat-1444	112	2	,	,	PUNCT
easat-1444	112	3	tron	tron	PROPN
easat-1444	112	4	and	and	CCONJ
easat-1444	112	5	al	al	PROPN
easat-1444	112	6	(	(	PUNCT
easat-1444	112	7	2022	2022	NUM
easat-1444	112	8	)	)	PUNCT
easat-1444	113	1	[	[	X
easat-1444	113	2	36	36	NUM
easat-1444	113	3	]	]	PUNCT
easat-1444	113	4	developed	develop	VERB
easat-1444	113	5	predictive	predictive	ADJ
easat-1444	113	6	models	model	NOUN
easat-1444	113	7	based	base	VERB
easat-1444	113	8	on	on	ADP
easat-1444	113	9	corporate	corporate	ADJ
easat-1444	113	10	governance	governance	NOUN
easat-1444	113	11	variables	variable	NOUN
easat-1444	113	12	to	to	PART
easat-1444	113	13	anticipate	anticipate	VERB
easat-1444	113	14	corporate	corporate	ADJ
easat-1444	113	15	defaults	default	NOUN
easat-1444	113	16	,	,	PUNCT
easat-1444	113	17	highlighting	highlight	VERB
easat-1444	113	18	the	the	DET
easat-1444	113	19	importance	importance	NOUN
easat-1444	113	20	of	of	ADP
easat-1444	113	21	these	these	DET
easat-1444	113	22	variables	variable	NOUN
easat-1444	113	23	in	in	ADP
easat-1444	113	24	predicting	predict	VERB
easat-1444	113	25	financial	financial	ADJ
easat-1444	113	26	distress	distress	NOUN
easat-1444	113	27	.	.	PUNCT
easat-1444	114	1	this	this	DET
easat-1444	114	2	approach	approach	NOUN
easat-1444	114	3	shows	show	VERB
easat-1444	114	4	how	how	SCONJ
easat-1444	114	5	governance	governance	NOUN
easat-1444	114	6	can	can	AUX
easat-1444	114	7	be	be	AUX
easat-1444	114	8	used	use	VERB
easat-1444	114	9	proactively	proactively	ADV
easat-1444	114	10	to	to	PART
easat-1444	114	11	mitigate	mitigate	VERB
easat-1444	114	12	financial	financial	ADJ
easat-1444	114	13	risk	risk	NOUN
easat-1444	114	14	.	.	PUNCT
easat-1444	115	1	lastly	lastly	ADV
easat-1444	115	2	,	,	PUNCT
easat-1444	115	3	yousaf	yousaf	PROPN
easat-1444	115	4	and	and	CCONJ
easat-1444	115	5	al	al	PROPN
easat-1444	115	6	.	.	PROPN
easat-1444	115	7	(	(	PUNCT
easat-1444	115	8	2022	2022	NUM
easat-1444	115	9	)	)	PUNCT
easat-1444	116	1	[	[	X
easat-1444	116	2	37	37	NUM
easat-1444	116	3	]	]	PUNCT
easat-1444	116	4	underscored	underscore	VERB
easat-1444	116	5	the	the	DET
easat-1444	116	6	necessity	necessity	NOUN
easat-1444	116	7	of	of	ADP
easat-1444	116	8	a	a	DET
easat-1444	116	9	contextual	contextual	ADJ
easat-1444	116	10	approach	approach	NOUN
easat-1444	116	11	in	in	ADP
easat-1444	116	12	examining	examine	VERB
easat-1444	116	13	the	the	DET
easat-1444	116	14	relationship	relationship	NOUN
easat-1444	116	15	between	between	ADP
easat-1444	116	16	corporate	corporate	ADJ
easat-1444	116	17	governance	governance	NOUN
easat-1444	116	18	and	and	CCONJ
easat-1444	116	19	financial	financial	ADJ
easat-1444	116	20	distress	distress	NOUN
easat-1444	116	21	.	.	PUNCT
easat-1444	117	1	this	this	DET
easat-1444	117	2	call	call	NOUN
easat-1444	117	3	for	for	ADP
easat-1444	117	4	a	a	DET
easat-1444	117	5	more	more	ADV
easat-1444	117	6	detailed	detailed	ADJ
easat-1444	117	7	exploration	exploration	NOUN
easat-1444	117	8	of	of	ADP
easat-1444	117	9	the	the	DET
easat-1444	117	10	underlying	underlie	VERB
easat-1444	117	11	mechanisms	mechanism	NOUN
easat-1444	117	12	highlights	highlight	VERB
easat-1444	117	13	the	the	DET
easat-1444	117	14	importance	importance	NOUN
easat-1444	117	15	of	of	ADP
easat-1444	117	16	considering	consider	VERB
easat-1444	117	17	each	each	DET
easat-1444	117	18	company	company	NOUN
easat-1444	117	19	's	's	PART
easat-1444	117	20	unique	unique	ADJ
easat-1444	117	21	characteristics	characteristic	NOUN
easat-1444	117	22	and	and	CCONJ
easat-1444	117	23	environment	environment	NOUN
easat-1444	117	24	when	when	SCONJ
easat-1444	117	25	managing	manage	VERB
easat-1444	117	26	financial	financial	ADJ
easat-1444	117	27	risks	risk	NOUN
easat-1444	117	28	.	.	PUNCT
easat-1444	118	1	2.4	2.4	NUM
easat-1444	118	2	.	.	PUNCT
easat-1444	119	1	economic	economic	ADJ
easat-1444	119	2	theories	theory	NOUN
easat-1444	119	3	and	and	CCONJ
easat-1444	119	4	corporate	corporate	ADJ
easat-1444	119	5	financial	financial	ADJ
easat-1444	119	6	distress	distress	NOUN
easat-1444	119	7	the	the	DET
easat-1444	119	8	theory	theory	NOUN
easat-1444	119	9	of	of	ADP
easat-1444	119	10	financial	financial	ADJ
easat-1444	119	11	structure	structure	NOUN
easat-1444	119	12	,	,	PUNCT
easat-1444	119	13	as	as	SCONJ
easat-1444	119	14	exemplified	exemplify	VERB
easat-1444	119	15	by	by	ADP
easat-1444	119	16	modigliani	modigliani	PROPN
easat-1444	119	17	and	and	CCONJ
easat-1444	119	18	miller	miller	PROPN
easat-1444	119	19	(	(	PUNCT
easat-1444	119	20	1958	1958	NUM
easat-1444	119	21	)	)	PUNCT
easat-1444	120	1	[	[	X
easat-1444	120	2	38	38	NUM
easat-1444	120	3	]	]	PUNCT
easat-1444	120	4	,	,	PUNCT
easat-1444	120	5	presents	present	VERB
easat-1444	120	6	a	a	DET
easat-1444	120	7	groundbreaking	groundbreake	VERB
easat-1444	120	8	concept	concept	NOUN
easat-1444	120	9	.	.	PUNCT
easat-1444	121	1	this	this	DET
easat-1444	121	2	theory	theory	NOUN
easat-1444	121	3	challenges	challenge	VERB
easat-1444	121	4	the	the	DET
easat-1444	121	5	significance	significance	NOUN
easat-1444	121	6	of	of	ADP
easat-1444	121	7	financial	financial	ADJ
easat-1444	121	8	structure	structure	NOUN
easat-1444	121	9	in	in	ADP
easat-1444	121	10	a	a	DET
easat-1444	121	11	tax	tax	NOUN
easat-1444	121	12	and	and	CCONJ
easat-1444	121	13	bankruptcy	bankruptcy	NOUN
easat-1444	121	14	-	-	PUNCT
easat-1444	121	15	cost	cost	NOUN
easat-1444	121	16	-	-	PUNCT
easat-1444	121	17	free	free	ADJ
easat-1444	121	18	context	context	NOUN
easat-1444	121	19	,	,	PUNCT
easat-1444	121	20	emphasizing	emphasize	VERB
easat-1444	121	21	that	that	SCONJ
easat-1444	121	22	a	a	DET
easat-1444	121	23	company	company	NOUN
easat-1444	121	24	's	's	PART
easat-1444	121	25	value	value	NOUN
easat-1444	121	26	primarily	primarily	ADV
easat-1444	121	27	resides	reside	VERB
easat-1444	121	28	in	in	ADP
easat-1444	121	29	its	its	PRON
easat-1444	121	30	future	future	ADJ
easat-1444	121	31	cash	cash	NOUN
easat-1444	121	32	flows	flow	NOUN
easat-1444	121	33	rather	rather	ADV
easat-1444	121	34	than	than	ADP
easat-1444	121	35	its	its	PRON
easat-1444	121	36	debt	debt	NOUN
easat-1444	121	37	or	or	CCONJ
easat-1444	121	38	equity	equity	NOUN
easat-1444	121	39	composition	composition	NOUN
easat-1444	121	40	.	.	PUNCT
easat-1444	122	1	another	another	DET
easat-1444	122	2	pivotal	pivotal	ADJ
easat-1444	122	3	theoretical	theoretical	ADJ
easat-1444	122	4	approach	approach	NOUN
easat-1444	122	5	is	be	AUX
easat-1444	122	6	excessive	excessive	ADJ
easat-1444	122	7	debt	debt	NOUN
easat-1444	122	8	,	,	PUNCT
easat-1444	122	9	associated	associate	VERB
easat-1444	122	10	with	with	ADP
easat-1444	122	11	minsky	minsky	NOUN
easat-1444	122	12	(	(	PUNCT
easat-1444	122	13	1986	1986	NUM
easat-1444	122	14	)	)	PUNCT
easat-1444	123	1	[	[	X
easat-1444	123	2	39	39	NUM
easat-1444	123	3	]	]	PUNCT
easat-1444	123	4	.	.	PUNCT
easat-1444	124	1	through	through	ADP
easat-1444	124	2	his	his	PRON
easat-1444	124	3	study	study	NOUN
easat-1444	124	4	of	of	ADP
easat-1444	124	5	financial	financial	ADJ
easat-1444	124	6	cycles	cycle	NOUN
easat-1444	124	7	and	and	CCONJ
easat-1444	124	8	economic	economic	ADJ
easat-1444	124	9	crises	crisis	NOUN
easat-1444	124	10	,	,	PUNCT
easat-1444	124	11	minsky	minsky	PROPN
easat-1444	124	12	introduced	introduce	VERB
easat-1444	124	13	the	the	DET
easat-1444	124	14	concept	concept	NOUN
easat-1444	124	15	of	of	ADP
easat-1444	124	16	the	the	DET
easat-1444	124	17	“	"	PUNCT
easat-1444	124	18	minsky	minsky	ADJ
easat-1444	124	19	moment	moment	NOUN
easat-1444	124	20	,	,	PUNCT
easat-1444	124	21	”	"	PUNCT
easat-1444	124	22	a	a	DET
easat-1444	124	23	scenario	scenario	NOUN
easat-1444	124	24	where	where	SCONJ
easat-1444	124	25	a	a	DET
easat-1444	124	26	prolonged	prolonged	ADJ
easat-1444	124	27	monetary	monetary	ADJ
easat-1444	124	28	stability	stability	NOUN
easat-1444	124	29	period	period	NOUN
easat-1444	124	30	can	can	AUX
easat-1444	124	31	foster	foster	VERB
easat-1444	124	32	excessive	excessive	ADJ
easat-1444	124	33	risk	risk	NOUN
easat-1444	124	34	-	-	PUNCT
easat-1444	124	35	taking	taking	NOUN
easat-1444	124	36	,	,	PUNCT
easat-1444	124	37	ultimately	ultimately	ADV
easat-1444	124	38	leading	lead	VERB
easat-1444	124	39	to	to	ADP
easat-1444	124	40	financial	financial	ADJ
easat-1444	124	41	difficulties	difficulty	NOUN
easat-1444	124	42	.	.	PUNCT
easat-1444	125	1	as	as	SCONJ
easat-1444	125	2	explored	explore	VERB
easat-1444	125	3	by	by	ADP
easat-1444	125	4	fama	fama	NOUN
easat-1444	125	5	and	and	CCONJ
easat-1444	125	6	french	french	ADJ
easat-1444	125	7	(	(	PUNCT
easat-1444	125	8	1993	1993	NUM
easat-1444	125	9	)	)	PUNCT
easat-1444	126	1	[	[	X
easat-1444	126	2	40	40	NUM
easat-1444	126	3	]	]	PUNCT
easat-1444	126	4	,	,	PUNCT
easat-1444	126	5	the	the	DET
easat-1444	126	6	profitability	profitability	NOUN
easat-1444	126	7	theory	theory	NOUN
easat-1444	126	8	scrutinizes	scrutinize	VERB
easat-1444	126	9	corporate	corporate	ADJ
easat-1444	126	10	profitability	profitability	NOUN
easat-1444	126	11	and	and	CCONJ
easat-1444	126	12	financial	financial	ADJ
easat-1444	126	13	position	position	NOUN
easat-1444	126	14	determinants	determinant	NOUN
easat-1444	126	15	,	,	PUNCT
easat-1444	126	16	highlighting	highlight	VERB
easat-1444	126	17	the	the	DET
easat-1444	126	18	economic	economic	ADJ
easat-1444	126	19	factors	factor	NOUN
easat-1444	126	20	that	that	PRON
easat-1444	126	21	influence	influence	VERB
easat-1444	126	22	corporate	corporate	ADJ
easat-1444	126	23	performance	performance	NOUN
easat-1444	126	24	.	.	PUNCT
easat-1444	127	1	financial	financial	ADJ
easat-1444	127	2	management	management	NOUN
easat-1444	127	3	also	also	ADV
easat-1444	127	4	plays	play	VERB
easat-1444	127	5	a	a	DET
easat-1444	127	6	crucial	crucial	ADJ
easat-1444	127	7	role	role	NOUN
easat-1444	127	8	,	,	PUNCT
easat-1444	127	9	with	with	ADP
easat-1444	127	10	authors	author	NOUN
easat-1444	127	11	such	such	ADJ
easat-1444	127	12	as	as	ADP
easat-1444	127	13	brealey	brealey	NOUN
easat-1444	127	14	,	,	PUNCT
easat-1444	127	15	myers	myer	NOUN
easat-1444	127	16	,	,	PUNCT
easat-1444	127	17	and	and	CCONJ
easat-1444	127	18	allen	allen	PROPN
easat-1444	127	19	(	(	PUNCT
easat-1444	127	20	2017	2017	NUM
easat-1444	127	21	)	)	PUNCT
easat-1444	128	1	[	[	X
easat-1444	128	2	41	41	NUM
easat-1444	128	3	]	]	PUNCT
easat-1444	128	4	examining	examine	VERB
easat-1444	128	5	strategies	strategy	NOUN
easat-1444	128	6	for	for	ADP
easat-1444	128	7	maximizing	maximize	VERB
easat-1444	128	8	corporate	corporate	ADJ
easat-1444	128	9	value	value	NOUN
easat-1444	128	10	.	.	PUNCT
easat-1444	129	1	their	their	PRON
easat-1444	129	2	book	book	NOUN
easat-1444	129	3	principles	principle	NOUN
easat-1444	129	4	of	of	ADP
easat-1444	129	5	corporate	corporate	ADJ
easat-1444	129	6	finance	finance	NOUN
easat-1444	129	7	provides	provide	VERB
easat-1444	129	8	insights	insight	NOUN
easat-1444	129	9	into	into	ADP
easat-1444	129	10	how	how	SCONJ
easat-1444	129	11	financial	financial	ADJ
easat-1444	129	12	management	management	NOUN
easat-1444	129	13	can	can	AUX
easat-1444	129	14	impact	impact	VERB
easat-1444	129	15	a	a	DET
easat-1444	129	16	company	company	NOUN
easat-1444	129	17	's	's	PART
easat-1444	129	18	overall	overall	ADJ
easat-1444	129	19	health	health	NOUN
easat-1444	129	20	by	by	ADP
easat-1444	129	21	managing	manage	VERB
easat-1444	129	22	its	its	PRON
easat-1444	129	23	investment	investment	NOUN
easat-1444	129	24	and	and	CCONJ
easat-1444	129	25	financing	financing	NOUN
easat-1444	129	26	decisions	decision	NOUN
easat-1444	129	27	.	.	PUNCT
easat-1444	130	1	porter	porter	NOUN
easat-1444	130	2	(	(	PUNCT
easat-1444	130	3	1990	1990	NUM
easat-1444	130	4	)	)	PUNCT
easat-1444	131	1	[	[	X
easat-1444	131	2	42	42	NUM
easat-1444	131	3	]	]	PUNCT
easat-1444	131	4	examines	examine	VERB
easat-1444	131	5	industrial	industrial	ADJ
easat-1444	131	6	dynamics	dynamic	NOUN
easat-1444	131	7	and	and	CCONJ
easat-1444	131	8	their	their	PRON
easat-1444	131	9	impact	impact	NOUN
easat-1444	131	10	on	on	ADP
easat-1444	131	11	companies	company	NOUN
easat-1444	131	12	.	.	PUNCT
easat-1444	132	1	in	in	ADP
easat-1444	132	2	his	his	PRON
easat-1444	132	3	book	book	NOUN
easat-1444	132	4	the	the	DET
easat-1444	132	5	competitive	competitive	ADJ
easat-1444	132	6	advantage	advantage	NOUN
easat-1444	132	7	of	of	ADP
easat-1444	132	8	nations	nation	NOUN
easat-1444	132	9	,	,	PUNCT
easat-1444	132	10	he	he	PRON
easat-1444	132	11	outlines	outline	VERB
easat-1444	132	12	how	how	SCONJ
easat-1444	132	13	industry	industry	NOUN
easat-1444	132	14	characteristics	characteristic	NOUN
easat-1444	132	15	can	can	AUX
easat-1444	132	16	affect	affect	VERB
easat-1444	132	17	a	a	DET
easat-1444	132	18	company	company	NOUN
easat-1444	132	19	's	's	PART
easat-1444	132	20	competitiveness	competitiveness	NOUN
easat-1444	132	21	and	and	CCONJ
easat-1444	132	22	ability	ability	NOUN
easat-1444	132	23	to	to	PART
easat-1444	132	24	cope	cope	VERB
easat-1444	132	25	with	with	ADP
easat-1444	132	26	financial	financial	ADJ
easat-1444	132	27	difficulties	difficulty	NOUN
easat-1444	132	28	,	,	PUNCT
easat-1444	132	29	highlighting	highlight	VERB
easat-1444	132	30	the	the	DET
easat-1444	132	31	importance	importance	NOUN
easat-1444	132	32	of	of	ADP
easat-1444	132	33	industrial	industrial	ADJ
easat-1444	132	34	structure	structure	NOUN
easat-1444	132	35	to	to	ADP
easat-1444	132	36	a	a	DET
easat-1444	132	37	company	company	NOUN
easat-1444	132	38	's	's	PART
easat-1444	132	39	economic	economic	ADJ
easat-1444	132	40	performance	performance	NOUN
easat-1444	132	41	.	.	PUNCT
easat-1444	133	1	corporate	corporate	ADJ
easat-1444	133	2	governance	governance	NOUN
easat-1444	133	3	,	,	PUNCT
easat-1444	133	4	analyzed	analyze	VERB
easat-1444	133	5	by	by	ADP
easat-1444	133	6	jensen	jensen	PROPN
easat-1444	133	7	and	and	CCONJ
easat-1444	133	8	meckling	meckling	NOUN
easat-1444	133	9	(	(	PUNCT
easat-1444	133	10	1976	1976	NUM
easat-1444	133	11	)	)	PUNCT
easat-1444	134	1	[	[	X
easat-1444	134	2	17	17	NUM
easat-1444	134	3	]	]	PUNCT
easat-1444	134	4	,	,	PUNCT
easat-1444	134	5	also	also	ADV
easat-1444	134	6	plays	play	VERB
easat-1444	134	7	a	a	DET
easat-1444	134	8	central	central	ADJ
easat-1444	134	9	role	role	NOUN
easat-1444	134	10	.	.	PUNCT
easat-1444	135	1	their	their	PRON
easat-1444	135	2	work	work	NOUN
easat-1444	135	3	explores	explore	VERB
easat-1444	135	4	agency	agency	NOUN
easat-1444	135	5	relationships	relationship	NOUN
easat-1444	135	6	and	and	CCONJ
easat-1444	135	7	the	the	DET
easat-1444	135	8	governance	governance	NOUN
easat-1444	135	9	impact	impact	NOUN
easat-1444	135	10	on	on	ADP
easat-1444	135	11	corporate	corporate	ADJ
easat-1444	135	12	financial	financial	ADJ
easat-1444	135	13	performance	performance	NOUN
easat-1444	135	14	,	,	PUNCT
easat-1444	135	15	highlighting	highlight	VERB
easat-1444	135	16	the	the	DET
easat-1444	135	17	importance	importance	NOUN
easat-1444	135	18	of	of	ADP
easat-1444	135	19	a	a	DET
easat-1444	135	20	sound	sound	ADJ
easat-1444	135	21	governance	governance	NOUN
easat-1444	135	22	structure	structure	NOUN
easat-1444	135	23	in	in	ADP
easat-1444	135	24	preventing	prevent	VERB
easat-1444	135	25	financial	financial	ADJ
easat-1444	135	26	distress	distress	NOUN
easat-1444	135	27	.	.	PUNCT
easat-1444	136	1	finally	finally	ADV
easat-1444	136	2	,	,	PUNCT
easat-1444	136	3	restructuring	restructuring	NOUN
easat-1444	136	4	theories	theory	NOUN
easat-1444	136	5	offer	offer	VERB
easat-1444	136	6	insights	insight	NOUN
easat-1444	136	7	into	into	ADP
easat-1444	136	8	financial	financial	ADJ
easat-1444	136	9	crisis	crisis	NOUN
easat-1444	136	10	management	management	NOUN
easat-1444	136	11	and	and	CCONJ
easat-1444	136	12	effective	effective	ADJ
easat-1444	136	13	corporate	corporate	ADJ
easat-1444	136	14	restructuring	restructuring	NOUN
easat-1444	136	15	.	.	PUNCT
easat-1444	137	1	authors	author	NOUN
easat-1444	137	2	such	such	ADJ
easat-1444	137	3	as	as	ADP
easat-1444	137	4	bibeault	bibeault	NOUN
easat-1444	137	5	(	(	PUNCT
easat-1444	137	6	1982	1982	NUM
easat-1444	137	7	)	)	PUNCT
easat-1444	138	1	[	[	X
easat-1444	138	2	43	43	NUM
easat-1444	138	3	]	]	PUNCT
easat-1444	138	4	and	and	CCONJ
easat-1444	138	5	hess	hess	NOUN
easat-1444	138	6	(	(	PUNCT
easat-1444	138	7	2010	2010	NUM
easat-1444	138	8	)	)	PUNCT
easat-1444	139	1	[	[	X
easat-1444	139	2	44	44	NUM
easat-1444	139	3	]	]	PUNCT
easat-1444	139	4	,	,	PUNCT
easat-1444	139	5	in	in	ADP
easat-1444	139	6	their	their	PRON
easat-1444	139	7	books	book	NOUN
easat-1444	139	8	examines	examine	VERB
easat-1444	139	9	best	good	ADJ
easat-1444	139	10	practices	practice	NOUN
easat-1444	139	11	for	for	ADP
easat-1444	139	12	overcoming	overcome	VERB
easat-1444	139	13	financial	financial	ADJ
easat-1444	139	14	difficulties	difficulty	NOUN
easat-1444	139	15	and	and	CCONJ
easat-1444	139	16	revitalizing	revitalize	VERB
easat-1444	139	17	struggling	struggle	VERB
easat-1444	139	18	companies	company	NOUN
easat-1444	139	19	,	,	PUNCT
easat-1444	139	20	underlining	underline	VERB
easat-1444	139	21	the	the	DET
easat-1444	139	22	adaptation	adaptation	NOUN
easat-1444	139	23	importance	importance	NOUN
easat-1444	139	24	and	and	CCONJ
easat-1444	139	25	flexibility	flexibility	NOUN
easat-1444	139	26	in	in	ADP
easat-1444	139	27	a	a	DET
easat-1444	139	28	changing	change	VERB
easat-1444	139	29	economic	economic	ADJ
easat-1444	139	30	environment	environment	NOUN
easat-1444	139	31	.	.	PUNCT
easat-1444	140	1	figure	figure	NOUN
easat-1444	140	2	1	1	NUM
easat-1444	140	3	.	.	X
easat-1444	141	1	linking	link	VERB
easat-1444	141	2	economics	economic	NOUN
easat-1444	141	3	theories	theory	NOUN
easat-1444	141	4	and	and	CCONJ
easat-1444	141	5	financial	financial	ADJ
easat-1444	141	6	distress	distress	NOUN
easat-1444	141	7	.	.	PUNCT
easat-1444	142	1	source	source	NOUN
easat-1444	142	2	:	:	PUNCT
easat-1444	142	3	authors	author	NOUN
easat-1444	142	4	'	'	PART
easat-1444	142	5	compilation	compilation	NOUN
easat-1444	142	6	.	.	PUNCT
easat-1444	143	1	687	687	NUM
easat-1444	143	2	edelweiss	edelweiss	PROPN
easat-1444	143	3	applied	apply	VERB
easat-1444	143	4	science	science	NOUN
easat-1444	143	5	and	and	CCONJ
easat-1444	143	6	technology	technology	NOUN
easat-1444	143	7	issn	issn	PROPN
easat-1444	143	8	:	:	PUNCT
easat-1444	143	9	2576	2576	NUM
easat-1444	143	10	-	-	SYM
easat-1444	143	11	8484	8484	NUM
easat-1444	143	12	vol	vol	NOUN
easat-1444	143	13	.	.	PROPN
easat-1444	144	1	8	8	NUM
easat-1444	144	2	,	,	PUNCT
easat-1444	144	3	no	no	INTJ
easat-1444	144	4	.	.	NOUN
easat-1444	145	1	4	4	NUM
easat-1444	145	2	:	:	PUNCT
easat-1444	145	3	683	683	NUM
easat-1444	145	4	-	-	SYM
easat-1444	145	5	696	696	NUM
easat-1444	145	6	,	,	PUNCT
easat-1444	145	7	2024	2024	NUM
easat-1444	145	8	doi	doi	NOUN
easat-1444	145	9	:	:	PUNCT
easat-1444	145	10	10.55214/25768484.v8i4.1444	10.55214/25768484.v8i4.1444	NUM
easat-1444	145	11	©	©	PROPN
easat-1444	145	12	2024	2024	NUM
easat-1444	145	13	by	by	ADP
easat-1444	145	14	the	the	DET
easat-1444	145	15	authors	author	NOUN
easat-1444	145	16	;	;	PUNCT
easat-1444	145	17	licensee	licensee	PROPN
easat-1444	145	18	learning	learning	NOUN
easat-1444	145	19	gate	gate	NOUN
easat-1444	145	20	3	3	NUM
easat-1444	145	21	.	.	PUNCT
easat-1444	145	22	methodology	methodology	NOUN
easat-1444	145	23	using	use	VERB
easat-1444	145	24	a	a	DET
easat-1444	145	25	comprehensive	comprehensive	ADJ
easat-1444	145	26	methodological	methodological	ADJ
easat-1444	145	27	approach	approach	NOUN
easat-1444	145	28	was	be	AUX
easat-1444	145	29	crucial	crucial	ADJ
easat-1444	145	30	to	to	PART
easat-1444	145	31	uphold	uphold	VERB
easat-1444	145	32	the	the	DET
easat-1444	145	33	integrity	integrity	NOUN
easat-1444	145	34	and	and	CCONJ
easat-1444	145	35	research	research	NOUN
easat-1444	145	36	rigor	rigor	NOUN
easat-1444	145	37	.	.	PUNCT
easat-1444	146	1	this	this	DET
easat-1444	146	2	approach	approach	NOUN
easat-1444	146	3	was	be	AUX
easat-1444	146	4	developed	develop	VERB
easat-1444	146	5	to	to	PART
easat-1444	146	6	validate	validate	VERB
easat-1444	146	7	the	the	DET
easat-1444	146	8	theoretical	theoretical	ADJ
easat-1444	146	9	model	model	NOUN
easat-1444	146	10	and	and	CCONJ
easat-1444	146	11	test	test	VERB
easat-1444	146	12	the	the	DET
easat-1444	146	13	formulated	formulate	VERB
easat-1444	146	14	hypotheses	hypothesis	NOUN
easat-1444	146	15	.	.	PUNCT
easat-1444	147	1	the	the	DET
easat-1444	147	2	methodology	methodology	NOUN
easat-1444	147	3	structured	structure	VERB
easat-1444	147	4	the	the	DET
easat-1444	147	5	study	study	NOUN
easat-1444	147	6	by	by	ADP
easat-1444	147	7	carefully	carefully	ADV
easat-1444	147	8	defining	define	VERB
easat-1444	147	9	and	and	CCONJ
easat-1444	147	10	applying	apply	VERB
easat-1444	147	11	the	the	DET
easat-1444	147	12	appropriate	appropriate	ADJ
easat-1444	147	13	tools	tool	NOUN
easat-1444	147	14	and	and	CCONJ
easat-1444	147	15	techniques	technique	NOUN
easat-1444	147	16	and	and	CCONJ
easat-1444	147	17	providing	provide	VERB
easat-1444	147	18	a	a	DET
easat-1444	147	19	data	datum	NOUN
easat-1444	147	20	collection	collection	NOUN
easat-1444	147	21	,	,	PUNCT
easat-1444	147	22	analysis	analysis	NOUN
easat-1444	147	23	,	,	PUNCT
easat-1444	147	24	and	and	CCONJ
easat-1444	147	25	interpretation	interpretation	NOUN
easat-1444	147	26	framework	framework	NOUN
easat-1444	147	27	.	.	PUNCT
easat-1444	148	1	this	this	DET
easat-1444	148	2	rigorous	rigorous	ADJ
easat-1444	148	3	process	process	NOUN
easat-1444	148	4	ensured	ensure	VERB
easat-1444	148	5	the	the	DET
easat-1444	148	6	reliability	reliability	NOUN
easat-1444	148	7	of	of	ADP
easat-1444	148	8	the	the	DET
easat-1444	148	9	results	result	NOUN
easat-1444	148	10	and	and	CCONJ
easat-1444	148	11	allowed	allow	VERB
easat-1444	148	12	for	for	ADP
easat-1444	148	13	a	a	DET
easat-1444	148	14	critical	critical	ADJ
easat-1444	148	15	evaluation	evaluation	NOUN
easat-1444	148	16	of	of	ADP
easat-1444	148	17	the	the	DET
easat-1444	148	18	findings	finding	NOUN
easat-1444	148	19	,	,	PUNCT
easat-1444	148	20	thereby	thereby	ADV
easat-1444	148	21	supporting	support	VERB
easat-1444	148	22	the	the	DET
easat-1444	148	23	validity	validity	NOUN
easat-1444	148	24	of	of	ADP
easat-1444	148	25	the	the	DET
easat-1444	148	26	conclusions	conclusion	NOUN
easat-1444	148	27	drawn	draw	VERB
easat-1444	148	28	from	from	ADP
easat-1444	148	29	the	the	DET
easat-1444	148	30	research	research	NOUN
easat-1444	148	31	.	.	PUNCT
easat-1444	149	1	3.1	3.1	NUM
easat-1444	149	2	.	.	PUNCT
easat-1444	149	3	data	datum	NOUN
easat-1444	149	4	description	description	NOUN
easat-1444	149	5	as	as	ADP
easat-1444	149	6	part	part	NOUN
easat-1444	149	7	of	of	ADP
easat-1444	149	8	our	our	PRON
easat-1444	149	9	detailed	detailed	ADJ
easat-1444	149	10	study	study	NOUN
easat-1444	149	11	,	,	PUNCT
easat-1444	149	12	we	we	PRON
easat-1444	149	13	meticulously	meticulously	ADV
easat-1444	149	14	organized	organize	VERB
easat-1444	149	15	the	the	DET
easat-1444	149	16	collection	collection	NOUN
easat-1444	149	17	and	and	CCONJ
easat-1444	149	18	analysis	analysis	NOUN
easat-1444	149	19	of	of	ADP
easat-1444	149	20	data	datum	NOUN
easat-1444	149	21	from	from	ADP
easat-1444	149	22	a	a	DET
easat-1444	149	23	comprehensive	comprehensive	ADJ
easat-1444	149	24	database	database	NOUN
easat-1444	149	25	held	hold	VERB
easat-1444	149	26	by	by	ADP
easat-1444	149	27	the	the	DET
easat-1444	149	28	banque	banque	PROPN
easat-1444	149	29	populaire	populaire	PROPN
easat-1444	149	30	(	(	PUNCT
easat-1444	149	31	famous	famous	ADJ
easat-1444	149	32	bank	bank	NOUN
easat-1444	149	33	)	)	PUNCT
easat-1444	149	34	in	in	ADP
easat-1444	149	35	the	the	DET
easat-1444	149	36	casablanca	casablanca	PROPN
easat-1444	149	37	region	region	NOUN
easat-1444	149	38	.	.	PUNCT
easat-1444	150	1	this	this	DET
easat-1444	150	2	source	source	NOUN
easat-1444	150	3	covers	cover	VERB
easat-1444	150	4	a	a	DET
easat-1444	150	5	significant	significant	ADJ
easat-1444	150	6	ten	ten	NUM
easat-1444	150	7	-	-	PUNCT
easat-1444	150	8	year	year	NOUN
easat-1444	150	9	period	period	NOUN
easat-1444	150	10	,	,	PUNCT
easat-1444	150	11	from	from	ADP
easat-1444	150	12	2011	2011	NUM
easat-1444	150	13	to	to	ADP
easat-1444	150	14	2020	2020	NUM
easat-1444	150	15	.	.	PUNCT
easat-1444	151	1	at	at	ADP
easat-1444	151	2	the	the	DET
easat-1444	151	3	heart	heart	NOUN
easat-1444	151	4	of	of	ADP
easat-1444	151	5	our	our	PRON
easat-1444	151	6	analysis	analysis	NOUN
easat-1444	151	7	,	,	PUNCT
easat-1444	151	8	we	we	PRON
easat-1444	151	9	have	have	AUX
easat-1444	151	10	carefully	carefully	ADV
easat-1444	151	11	selected	select	VERB
easat-1444	151	12	100	100	NUM
easat-1444	151	13	of	of	ADP
easat-1444	151	14	this	this	DET
easat-1444	151	15	bank	bank	NOUN
easat-1444	151	16	's	's	PART
easat-1444	151	17	corporate	corporate	ADJ
easat-1444	151	18	customers	customer	NOUN
easat-1444	151	19	,	,	PUNCT
easat-1444	151	20	including	include	VERB
easat-1444	151	21	companies	company	NOUN
easat-1444	151	22	facing	face	VERB
easat-1444	151	23	financial	financial	ADJ
easat-1444	151	24	difficulties	difficulty	NOUN
easat-1444	151	25	and	and	CCONJ
easat-1444	151	26	financially	financially	ADV
easat-1444	151	27	stable	stable	ADJ
easat-1444	151	28	ones	one	NOUN
easat-1444	151	29	.	.	PUNCT
easat-1444	152	1	our	our	PRON
easat-1444	152	2	approach	approach	NOUN
easat-1444	152	3	goes	go	VERB
easat-1444	152	4	beyond	beyond	ADP
easat-1444	152	5	a	a	DET
easat-1444	152	6	simple	simple	ADJ
easat-1444	152	7	accumulation	accumulation	NOUN
easat-1444	152	8	of	of	ADP
easat-1444	152	9	figures	figure	NOUN
easat-1444	152	10	;	;	PUNCT
easat-1444	152	11	it	it	PRON
easat-1444	152	12	represents	represent	VERB
easat-1444	152	13	an	an	DET
easat-1444	152	14	in	in	ADP
easat-1444	152	15	-	-	PUNCT
easat-1444	152	16	depth	depth	NOUN
easat-1444	152	17	exploration	exploration	NOUN
easat-1444	152	18	of	of	ADP
easat-1444	152	19	these	these	DET
easat-1444	152	20	companies	company	NOUN
easat-1444	152	21	'	'	PART
easat-1444	152	22	balance	balance	NOUN
easat-1444	152	23	sheets	sheet	NOUN
easat-1444	152	24	,	,	PUNCT
easat-1444	152	25	offering	offer	VERB
easat-1444	152	26	a	a	DET
easat-1444	152	27	detailed	detailed	ADJ
easat-1444	152	28	insight	insight	NOUN
easat-1444	152	29	into	into	ADP
easat-1444	152	30	their	their	PRON
easat-1444	152	31	financial	financial	ADJ
easat-1444	152	32	health	health	NOUN
easat-1444	152	33	over	over	ADP
easat-1444	152	34	an	an	DET
easat-1444	152	35	extended	extended	ADJ
easat-1444	152	36	period	period	NOUN
easat-1444	152	37	.	.	PUNCT
easat-1444	153	1	the	the	DET
easat-1444	153	2	excellent	excellent	ADJ
easat-1444	153	3	quality	quality	NOUN
easat-1444	153	4	of	of	ADP
easat-1444	153	5	the	the	DET
easat-1444	153	6	database	database	NOUN
easat-1444	153	7	,	,	PUNCT
easat-1444	153	8	sourced	source	VERB
easat-1444	153	9	from	from	ADP
easat-1444	153	10	a	a	DET
easat-1444	153	11	renowned	renowned	ADJ
easat-1444	153	12	financial	financial	ADJ
easat-1444	153	13	institution	institution	NOUN
easat-1444	153	14	,	,	PUNCT
easat-1444	153	15	guarantees	guarantee	VERB
easat-1444	153	16	the	the	DET
easat-1444	153	17	reliability	reliability	NOUN
easat-1444	153	18	and	and	CCONJ
easat-1444	153	19	relevance	relevance	NOUN
easat-1444	153	20	of	of	ADP
easat-1444	153	21	the	the	DET
easat-1444	153	22	information	information	NOUN
easat-1444	153	23	gathered	gather	VERB
easat-1444	153	24	,	,	PUNCT
easat-1444	153	25	reinforcing	reinforce	VERB
easat-1444	153	26	the	the	DET
easat-1444	153	27	robustness	robustness	NOUN
easat-1444	153	28	of	of	ADP
easat-1444	153	29	our	our	PRON
easat-1444	153	30	analysis	analysis	NOUN
easat-1444	153	31	.	.	PUNCT
easat-1444	154	1	3.2	3.2	NUM
easat-1444	154	2	.	.	PUNCT
easat-1444	154	3	data	datum	NOUN
easat-1444	154	4	collection	collection	NOUN
easat-1444	154	5	and	and	CCONJ
easat-1444	154	6	processing	processing	NOUN
easat-1444	154	7	methods	method	NOUN
easat-1444	154	8	the	the	DET
easat-1444	154	9	data	datum	NOUN
easat-1444	154	10	was	be	AUX
easat-1444	154	11	collected	collect	VERB
easat-1444	154	12	and	and	CCONJ
easat-1444	154	13	analyzed	analyze	VERB
easat-1444	154	14	with	with	ADP
easat-1444	154	15	exemplary	exemplary	ADJ
easat-1444	154	16	rigor	rigor	NOUN
easat-1444	154	17	using	use	VERB
easat-1444	154	18	various	various	ADJ
easat-1444	154	19	appropriate	appropriate	ADJ
easat-1444	154	20	tools	tool	NOUN
easat-1444	154	21	.	.	PUNCT
easat-1444	155	1	we	we	PRON
easat-1444	155	2	used	use	VERB
easat-1444	155	3	the	the	DET
easat-1444	155	4	r	r	NOUN
easat-1444	155	5	statistical	statistical	ADJ
easat-1444	155	6	programming	programming	NOUN
easat-1444	155	7	software	software	NOUN
easat-1444	155	8	for	for	ADP
easat-1444	155	9	data	datum	NOUN
easat-1444	155	10	analysis	analysis	NOUN
easat-1444	155	11	,	,	PUNCT
easat-1444	155	12	allowing	allow	VERB
easat-1444	155	13	for	for	ADP
easat-1444	155	14	precise	precise	ADJ
easat-1444	155	15	manipulation	manipulation	NOUN
easat-1444	155	16	and	and	CCONJ
easat-1444	155	17	in	in	ADP
easat-1444	155	18	-	-	PUNCT
easat-1444	155	19	depth	depth	NOUN
easat-1444	155	20	interpretation	interpretation	NOUN
easat-1444	155	21	of	of	ADP
easat-1444	155	22	the	the	DET
easat-1444	155	23	results	result	NOUN
easat-1444	155	24	.	.	PUNCT
easat-1444	156	1	to	to	PART
easat-1444	156	2	ensure	ensure	VERB
easat-1444	156	3	data	datum	NOUN
easat-1444	156	4	reliability	reliability	NOUN
easat-1444	156	5	,	,	PUNCT
easat-1444	156	6	we	we	PRON
easat-1444	156	7	applied	apply	VERB
easat-1444	156	8	various	various	ADJ
easat-1444	156	9	scrupulous	scrupulous	ADJ
easat-1444	156	10	validation	validation	NOUN
easat-1444	156	11	tests	test	NOUN
easat-1444	156	12	.	.	PUNCT
easat-1444	157	1	we	we	PRON
easat-1444	157	2	carefully	carefully	ADV
easat-1444	157	3	examined	examine	VERB
easat-1444	157	4	the	the	DET
easat-1444	157	5	companies	company	NOUN
easat-1444	157	6	'	'	PART
easat-1444	157	7	financial	financial	ADJ
easat-1444	157	8	statements	statement	NOUN
easat-1444	157	9	during	during	ADP
easat-1444	157	10	the	the	DET
easat-1444	157	11	data	data	NOUN
easat-1444	157	12	collection	collection	NOUN
easat-1444	157	13	phase	phase	NOUN
easat-1444	157	14	.	.	PUNCT
easat-1444	158	1	we	we	PRON
easat-1444	158	2	used	use	VERB
easat-1444	158	3	microsoft	microsoft	PROPN
easat-1444	158	4	excel	excel	VERB
easat-1444	158	5	for	for	ADP
easat-1444	158	6	crucial	crucial	ADJ
easat-1444	158	7	processing	processing	NOUN
easat-1444	158	8	,	,	PUNCT
easat-1444	158	9	implementing	implement	VERB
easat-1444	158	10	rigorous	rigorous	ADJ
easat-1444	158	11	filtering	filtering	NOUN
easat-1444	158	12	to	to	PART
easat-1444	158	13	eliminate	eliminate	VERB
easat-1444	158	14	outliers	outlier	NOUN
easat-1444	158	15	that	that	PRON
easat-1444	158	16	could	could	AUX
easat-1444	158	17	distort	distort	VERB
easat-1444	158	18	the	the	DET
easat-1444	158	19	analysis	analysis	NOUN
easat-1444	158	20	.	.	PUNCT
easat-1444	159	1	this	this	DET
easat-1444	159	2	thorough	thorough	ADJ
easat-1444	159	3	approach	approach	NOUN
easat-1444	159	4	guarantees	guarantee	VERB
easat-1444	159	5	a	a	DET
easat-1444	159	6	comprehensive	comprehensive	ADJ
easat-1444	159	7	and	and	CCONJ
easat-1444	159	8	reliable	reliable	ADJ
easat-1444	159	9	assessment	assessment	NOUN
easat-1444	159	10	of	of	ADP
easat-1444	159	11	the	the	DET
easat-1444	159	12	companies	company	NOUN
easat-1444	159	13	'	'	PART
easat-1444	159	14	financial	financial	ADJ
easat-1444	159	15	performance	performance	NOUN
easat-1444	159	16	over	over	ADP
easat-1444	159	17	the	the	DET
easat-1444	159	18	studied	studied	ADJ
easat-1444	159	19	period	period	NOUN
easat-1444	159	20	,	,	PUNCT
easat-1444	159	21	providing	provide	VERB
easat-1444	159	22	a	a	DET
easat-1444	159	23	solid	solid	ADJ
easat-1444	159	24	foundation	foundation	NOUN
easat-1444	159	25	for	for	ADP
easat-1444	159	26	drawing	draw	VERB
easat-1444	159	27	wellfounded	wellfounde	VERB
easat-1444	159	28	and	and	CCONJ
easat-1444	159	29	relevant	relevant	ADJ
easat-1444	159	30	conclusions	conclusion	NOUN
easat-1444	159	31	.	.	PUNCT
easat-1444	160	1	3.3	3.3	NUM
easat-1444	160	2	.	.	PUNCT
easat-1444	161	1	variables	variable	NOUN
easat-1444	161	2	selection	selection	VERB
easat-1444	161	3	the	the	DET
easat-1444	161	4	study	study	NOUN
easat-1444	161	5	variables	variable	NOUN
easat-1444	161	6	,	,	PUNCT
easat-1444	161	7	selected	select	VERB
easat-1444	161	8	based	base	VERB
easat-1444	161	9	on	on	ADP
easat-1444	161	10	hypotheses	hypothesis	NOUN
easat-1444	161	11	formulated	formulate	VERB
easat-1444	161	12	to	to	PART
easat-1444	161	13	examine	examine	VERB
easat-1444	161	14	the	the	DET
easat-1444	161	15	role	role	NOUN
easat-1444	161	16	of	of	ADP
easat-1444	161	17	financial	financial	ADJ
easat-1444	161	18	reporting	reporting	NOUN
easat-1444	161	19	and	and	CCONJ
easat-1444	161	20	corporate	corporate	ADJ
easat-1444	161	21	governance	governance	NOUN
easat-1444	161	22	in	in	ADP
easat-1444	161	23	anticipating	anticipate	VERB
easat-1444	161	24	financial	financial	ADJ
easat-1444	161	25	distress	distress	NOUN
easat-1444	161	26	,	,	PUNCT
easat-1444	161	27	are	be	AUX
easat-1444	161	28	organized	organize	VERB
easat-1444	161	29	as	as	SCONJ
easat-1444	161	30	follows	follow	VERB
easat-1444	161	31	:	:	PUNCT
easat-1444	161	32	a.	a.	NOUN
easat-1444	161	33	dependent	dependent	ADJ
easat-1444	161	34	variable	variable	ADJ
easat-1444	161	35	financial	financial	ADJ
easat-1444	161	36	distress	distress	NOUN
easat-1444	161	37	:	:	PUNCT
easat-1444	161	38	measured	measure	VERB
easat-1444	161	39	by	by	ADP
easat-1444	161	40	altman	altman	PROPN
easat-1444	161	41	's	's	PART
easat-1444	161	42	z	z	PROPN
easat-1444	161	43	-	-	PUNCT
easat-1444	161	44	score	score	NOUN
easat-1444	161	45	,	,	PUNCT
easat-1444	161	46	a	a	DET
easat-1444	161	47	widely	widely	ADV
easat-1444	161	48	-	-	PUNCT
easat-1444	161	49	used	use	VERB
easat-1444	161	50	indicator	indicator	NOUN
easat-1444	161	51	of	of	ADP
easat-1444	161	52	the	the	DET
easat-1444	161	53	probability	probability	NOUN
easat-1444	161	54	of	of	ADP
easat-1444	161	55	corporate	corporate	ADJ
easat-1444	161	56	bankruptcy	bankruptcy	NOUN
easat-1444	161	57	.	.	PUNCT
easat-1444	162	1	the	the	DET
easat-1444	162	2	z	z	NOUN
easat-1444	162	3	-	-	PUNCT
easat-1444	162	4	score	score	NOUN
easat-1444	162	5	combines	combine	VERB
easat-1444	162	6	several	several	ADJ
easat-1444	162	7	financial	financial	ADJ
easat-1444	162	8	ratios	ratio	NOUN
easat-1444	162	9	to	to	PART
easat-1444	162	10	assess	assess	VERB
easat-1444	162	11	a	a	DET
easat-1444	162	12	company	company	NOUN
easat-1444	162	13	's	's	PART
easat-1444	162	14	financial	financial	ADJ
easat-1444	162	15	health	health	NOUN
easat-1444	162	16	quantitatively	quantitatively	ADV
easat-1444	162	17	.	.	PUNCT
easat-1444	163	1	b.	b.	PROPN
easat-1444	163	2	independent	independent	ADJ
easat-1444	163	3	variables	variable	NOUN
easat-1444	163	4	•	•	DET
easat-1444	163	5	quality	quality	NOUN
easat-1444	163	6	of	of	ADP
easat-1444	163	7	financial	financial	ADJ
easat-1444	163	8	information	information	NOUN
easat-1444	163	9	:	:	PUNCT
easat-1444	163	10	measured	measure	VERB
easat-1444	163	11	by	by	ADP
easat-1444	163	12	the	the	DET
easat-1444	163	13	jones	jones	PROPN
easat-1444	163	14	(	(	PUNCT
easat-1444	163	15	1991	1991	NUM
easat-1444	163	16	)	)	PUNCT
easat-1444	164	1	[	[	X
easat-1444	164	2	45	45	NUM
easat-1444	164	3	]	]	PUNCT
easat-1444	164	4	indicator	indicator	NOUN
easat-1444	164	5	,	,	PUNCT
easat-1444	164	6	which	which	PRON
easat-1444	164	7	assesses	assess	VERB
easat-1444	164	8	the	the	DET
easat-1444	164	9	management	management	NOUN
easat-1444	164	10	of	of	ADP
easat-1444	164	11	accounting	accounting	NOUN
easat-1444	164	12	results	result	NOUN
easat-1444	164	13	to	to	PART
easat-1444	164	14	detect	detect	VERB
easat-1444	164	15	earnings	earning	NOUN
easat-1444	164	16	manipulation	manipulation	NOUN
easat-1444	164	17	.	.	PUNCT
easat-1444	165	1	•	•	NUM
easat-1444	165	2	debt	debt	NOUN
easat-1444	165	3	:	:	PUNCT
easat-1444	165	4	measured	measure	VERB
easat-1444	165	5	by	by	ADP
easat-1444	165	6	the	the	DET
easat-1444	165	7	debt	debt	NOUN
easat-1444	165	8	ratio	ratio	NOUN
easat-1444	165	9	(	(	PUNCT
easat-1444	165	10	total	total	ADJ
easat-1444	165	11	debts	debt	NOUN
easat-1444	165	12	/	/	SYM
easat-1444	165	13	total	total	ADJ
easat-1444	165	14	assets	asset	NOUN
easat-1444	165	15	)	)	PUNCT
easat-1444	165	16	,	,	PUNCT
easat-1444	165	17	indicating	indicate	VERB
easat-1444	165	18	the	the	DET
easat-1444	165	19	proportion	proportion	NOUN
easat-1444	165	20	of	of	ADP
easat-1444	165	21	the	the	DET
easat-1444	165	22	company	company	NOUN
easat-1444	165	23	's	's	PART
easat-1444	165	24	financing	financing	NOUN
easat-1444	165	25	from	from	ADP
easat-1444	165	26	external	external	ADJ
easat-1444	165	27	sources	source	NOUN
easat-1444	165	28	relative	relative	ADJ
easat-1444	165	29	to	to	ADP
easat-1444	165	30	its	its	PRON
easat-1444	165	31	assets	asset	NOUN
easat-1444	165	32	.	.	PUNCT
easat-1444	166	1	•	•	NUM
easat-1444	166	2	liquidity	liquidity	NOUN
easat-1444	166	3	:	:	PUNCT
easat-1444	166	4	measured	measure	VERB
easat-1444	166	5	by	by	ADP
easat-1444	166	6	the	the	DET
easat-1444	166	7	current	current	ADJ
easat-1444	166	8	ratio	ratio	NOUN
easat-1444	166	9	(	(	PUNCT
easat-1444	166	10	current	current	ADJ
easat-1444	166	11	assets	asset	NOUN
easat-1444	166	12	/	/	SYM
easat-1444	166	13	current	current	ADJ
easat-1444	166	14	liabilities	liability	NOUN
easat-1444	166	15	)	)	PUNCT
easat-1444	166	16	,	,	PUNCT
easat-1444	166	17	assessing	assess	VERB
easat-1444	166	18	the	the	DET
easat-1444	166	19	company	company	NOUN
easat-1444	166	20	's	's	PART
easat-1444	166	21	ability	ability	NOUN
easat-1444	166	22	to	to	PART
easat-1444	166	23	cover	cover	VERB
easat-1444	166	24	its	its	PRON
easat-1444	166	25	short	short	ADJ
easat-1444	166	26	-	-	PUNCT
easat-1444	166	27	term	term	NOUN
easat-1444	166	28	obligations	obligation	NOUN
easat-1444	166	29	.	.	PUNCT
easat-1444	167	1	•	•	NUM
easat-1444	167	2	return	return	NOUN
easat-1444	167	3	on	on	ADP
easat-1444	167	4	equity	equity	NOUN
easat-1444	167	5	(	(	PUNCT
easat-1444	167	6	roe	roe	PROPN
easat-1444	167	7	):	):	PUNCT
easat-1444	167	8	measured	measure	VERB
easat-1444	167	9	by	by	ADP
easat-1444	167	10	the	the	DET
easat-1444	167	11	ratio	ratio	NOUN
easat-1444	167	12	of	of	ADP
easat-1444	167	13	net	net	ADJ
easat-1444	167	14	income	income	NOUN
easat-1444	167	15	to	to	ADP
easat-1444	167	16	shareholders	shareholder	NOUN
easat-1444	167	17	'	'	PART
easat-1444	167	18	equity	equity	NOUN
easat-1444	167	19	,	,	PUNCT
easat-1444	167	20	indicating	indicate	VERB
easat-1444	167	21	the	the	DET
easat-1444	167	22	return	return	NOUN
easat-1444	167	23	on	on	ADP
easat-1444	167	24	equity	equity	NOUN
easat-1444	167	25	invested	invest	VERB
easat-1444	167	26	by	by	ADP
easat-1444	167	27	shareholders	shareholder	NOUN
easat-1444	167	28	.	.	PUNCT
easat-1444	168	1	•	•	NUM
easat-1444	168	2	quality	quality	NOUN
easat-1444	168	3	of	of	ADP
easat-1444	168	4	corporate	corporate	ADJ
easat-1444	168	5	governance	governance	NOUN
easat-1444	168	6	:	:	PUNCT
easat-1444	168	7	measured	measure	VERB
easat-1444	168	8	by	by	ADP
easat-1444	168	9	a	a	DET
easat-1444	168	10	governance	governance	NOUN
easat-1444	168	11	score	score	NOUN
easat-1444	168	12	,	,	PUNCT
easat-1444	168	13	which	which	PRON
easat-1444	168	14	assesses	assess	VERB
easat-1444	168	15	various	various	ADJ
easat-1444	168	16	aspects	aspect	NOUN
easat-1444	168	17	of	of	ADP
easat-1444	168	18	a	a	DET
easat-1444	168	19	company	company	NOUN
easat-1444	168	20	's	's	PART
easat-1444	168	21	governance	governance	NOUN
easat-1444	168	22	,	,	PUNCT
easat-1444	168	23	such	such	ADJ
easat-1444	168	24	as	as	ADP
easat-1444	168	25	board	board	NOUN
easat-1444	168	26	structure	structure	NOUN
easat-1444	168	27	,	,	PUNCT
easat-1444	168	28	shareholder	shareholder	NOUN
easat-1444	168	29	rights	right	NOUN
easat-1444	168	30	,	,	PUNCT
easat-1444	168	31	and	and	CCONJ
easat-1444	168	32	transparency	transparency	NOUN
easat-1444	168	33	practices	practice	NOUN
easat-1444	168	34	.	.	PUNCT
easat-1444	169	1	688	688	NUM
easat-1444	169	2	edelweiss	edelweiss	PROPN
easat-1444	169	3	applied	apply	VERB
easat-1444	169	4	science	science	NOUN
easat-1444	169	5	and	and	CCONJ
easat-1444	169	6	technology	technology	NOUN
easat-1444	169	7	issn	issn	PROPN
easat-1444	169	8	:	:	PUNCT
easat-1444	169	9	2576	2576	NUM
easat-1444	169	10	-	-	SYM
easat-1444	169	11	8484	8484	NUM
easat-1444	169	12	vol	vol	NOUN
easat-1444	169	13	.	.	PROPN
easat-1444	169	14	8	8	NUM
easat-1444	169	15	,	,	PUNCT
easat-1444	169	16	no	no	INTJ
easat-1444	169	17	.	.	NOUN
easat-1444	169	18	4	4	NUM
easat-1444	169	19	:	:	PUNCT
easat-1444	169	20	683	683	NUM
easat-1444	169	21	-	-	SYM
easat-1444	169	22	696	696	NUM
easat-1444	169	23	,	,	PUNCT
easat-1444	169	24	2024	2024	NUM
easat-1444	169	25	doi	doi	NOUN
easat-1444	169	26	:	:	PUNCT
easat-1444	169	27	10.55214/25768484.v8i4.1444	10.55214/25768484.v8i4.1444	NUM
easat-1444	169	28	©	©	PROPN
easat-1444	169	29	2024	2024	NUM
easat-1444	169	30	by	by	ADP
easat-1444	169	31	the	the	DET
easat-1444	169	32	authors	author	NOUN
easat-1444	169	33	;	;	PUNCT
easat-1444	169	34	licensee	licensee	PROPN
easat-1444	169	35	learning	learning	NOUN
easat-1444	169	36	gate	gate	NOUN
easat-1444	169	37	these	these	DET
easat-1444	169	38	variables	variable	NOUN
easat-1444	169	39	are	be	AUX
easat-1444	169	40	selected	select	VERB
easat-1444	169	41	for	for	ADP
easat-1444	169	42	their	their	PRON
easat-1444	169	43	theoretical	theoretical	ADJ
easat-1444	169	44	relevance	relevance	NOUN
easat-1444	169	45	in	in	ADP
easat-1444	169	46	explaining	explain	VERB
easat-1444	169	47	financial	financial	ADJ
easat-1444	169	48	distress	distress	NOUN
easat-1444	169	49	according	accord	VERB
easat-1444	169	50	to	to	ADP
easat-1444	169	51	the	the	DET
easat-1444	169	52	hypotheses	hypothesis	NOUN
easat-1444	169	53	formulated	formulate	VERB
easat-1444	169	54	.	.	PUNCT
easat-1444	170	1	they	they	PRON
easat-1444	170	2	capture	capture	VERB
easat-1444	170	3	various	various	ADJ
easat-1444	170	4	aspects	aspect	NOUN
easat-1444	170	5	of	of	ADP
easat-1444	170	6	financial	financial	ADJ
easat-1444	170	7	performance	performance	NOUN
easat-1444	170	8	and	and	CCONJ
easat-1444	170	9	corporate	corporate	ADJ
easat-1444	170	10	governance	governance	NOUN
easat-1444	170	11	,	,	PUNCT
easat-1444	170	12	likely	likely	ADV
easat-1444	170	13	influencing	influence	VERB
easat-1444	170	14	the	the	DET
easat-1444	170	15	probability	probability	NOUN
easat-1444	170	16	of	of	ADP
easat-1444	170	17	financial	financial	ADJ
easat-1444	170	18	distress	distress	NOUN
easat-1444	170	19	.	.	PUNCT
easat-1444	171	1	c.	c.	PROPN
easat-1444	171	2	control	control	PROPN
easat-1444	171	3	variables	variable	VERB
easat-1444	171	4	•	•	NOUN
easat-1444	171	5	company	company	NOUN
easat-1444	171	6	size	size	NOUN
easat-1444	171	7	:	:	PUNCT
easat-1444	171	8	measured	measure	VERB
easat-1444	171	9	by	by	ADP
easat-1444	171	10	sales	sale	NOUN
easat-1444	171	11	,	,	PUNCT
easat-1444	171	12	this	this	DET
easat-1444	171	13	variable	variable	ADJ
easat-1444	171	14	controls	control	VERB
easat-1444	171	15	for	for	ADP
easat-1444	171	16	the	the	DET
easat-1444	171	17	impact	impact	NOUN
easat-1444	171	18	of	of	ADP
easat-1444	171	19	company	company	NOUN
easat-1444	171	20	size	size	NOUN
easat-1444	171	21	on	on	ADP
easat-1444	171	22	financial	financial	ADJ
easat-1444	171	23	distress	distress	NOUN
easat-1444	171	24	,	,	PUNCT
easat-1444	171	25	as	as	SCONJ
easat-1444	171	26	larger	large	ADJ
easat-1444	171	27	companies	company	NOUN
easat-1444	171	28	may	may	AUX
easat-1444	171	29	have	have	VERB
easat-1444	171	30	different	different	ADJ
easat-1444	171	31	resources	resource	NOUN
easat-1444	171	32	and	and	CCONJ
easat-1444	171	33	management	management	NOUN
easat-1444	171	34	capabilities	capability	NOUN
easat-1444	171	35	than	than	ADP
easat-1444	171	36	smaller	small	ADJ
easat-1444	171	37	companies	company	NOUN
easat-1444	171	38	.	.	PUNCT
easat-1444	172	1	•	•	NUM
easat-1444	172	2	type	type	NOUN
easat-1444	172	3	of	of	ADP
easat-1444	172	4	activity	activity	NOUN
easat-1444	172	5	:	:	PUNCT
easat-1444	172	6	measured	measure	VERB
easat-1444	172	7	by	by	ADP
easat-1444	172	8	the	the	DET
easat-1444	172	9	sector	sector	NOUN
easat-1444	172	10	of	of	ADP
easat-1444	172	11	activity	activity	NOUN
easat-1444	172	12	,	,	PUNCT
easat-1444	172	13	this	this	DET
easat-1444	172	14	variable	variable	ADJ
easat-1444	172	15	controls	control	VERB
easat-1444	172	16	for	for	ADP
easat-1444	172	17	sectoral	sectoral	ADJ
easat-1444	172	18	differences	difference	NOUN
easat-1444	172	19	that	that	PRON
easat-1444	172	20	may	may	AUX
easat-1444	172	21	influence	influence	VERB
easat-1444	172	22	financial	financial	ADJ
easat-1444	172	23	distress	distress	NOUN
easat-1444	172	24	,	,	PUNCT
easat-1444	172	25	as	as	SCONJ
easat-1444	172	26	some	some	DET
easat-1444	172	27	industries	industry	NOUN
easat-1444	172	28	may	may	AUX
easat-1444	172	29	be	be	AUX
easat-1444	172	30	more	more	ADV
easat-1444	172	31	vulnerable	vulnerable	ADJ
easat-1444	172	32	to	to	ADP
easat-1444	172	33	economic	economic	ADJ
easat-1444	172	34	risks	risk	NOUN
easat-1444	172	35	than	than	ADP
easat-1444	172	36	others	other	NOUN
easat-1444	172	37	.	.	PUNCT
easat-1444	173	1	these	these	DET
easat-1444	173	2	control	control	NOUN
easat-1444	173	3	variables	variable	NOUN
easat-1444	173	4	are	be	AUX
easat-1444	173	5	included	include	VERB
easat-1444	173	6	to	to	PART
easat-1444	173	7	account	account	VERB
easat-1444	173	8	for	for	ADP
easat-1444	173	9	factors	factor	NOUN
easat-1444	173	10	that	that	PRON
easat-1444	173	11	may	may	AUX
easat-1444	173	12	influence	influence	VERB
easat-1444	173	13	financial	financial	ADJ
easat-1444	173	14	distress	distress	NOUN
easat-1444	173	15	but	but	CCONJ
easat-1444	173	16	are	be	AUX
easat-1444	173	17	not	not	PART
easat-1444	173	18	directly	directly	ADV
easat-1444	173	19	related	relate	VERB
easat-1444	173	20	to	to	ADP
easat-1444	173	21	the	the	DET
easat-1444	173	22	variables	variable	NOUN
easat-1444	173	23	of	of	ADP
easat-1444	173	24	interest	interest	NOUN
easat-1444	173	25	.	.	PUNCT
easat-1444	174	1	they	they	PRON
easat-1444	174	2	isolate	isolate	VERB
easat-1444	174	3	the	the	DET
easat-1444	174	4	effect	effect	NOUN
easat-1444	174	5	of	of	ADP
easat-1444	174	6	independent	independent	ADJ
easat-1444	174	7	variables	variable	NOUN
easat-1444	174	8	on	on	ADP
easat-1444	174	9	the	the	DET
easat-1444	174	10	dependent	dependent	ADJ
easat-1444	174	11	variable	variable	NOUN
easat-1444	174	12	,	,	PUNCT
easat-1444	174	13	minimizing	minimize	VERB
easat-1444	174	14	potential	potential	ADJ
easat-1444	174	15	bias	bias	NOUN
easat-1444	174	16	due	due	ADP
easat-1444	174	17	to	to	ADP
easat-1444	174	18	exogenous	exogenous	ADJ
easat-1444	174	19	factors	factor	NOUN
easat-1444	174	20	.	.	PUNCT
easat-1444	175	1	d.	d.	PROPN
easat-1444	175	2	how	how	SCONJ
easat-1444	175	3	to	to	PART
easat-1444	175	4	calculate	calculate	VERB
easat-1444	175	5	variables	variable	NOUN
easat-1444	175	6	in	in	ADP
easat-1444	175	7	the	the	DET
easat-1444	175	8	context	context	NOUN
easat-1444	175	9	of	of	ADP
easat-1444	175	10	a	a	DET
easat-1444	175	11	company	company	NOUN
easat-1444	175	12	,	,	PUNCT
easat-1444	175	13	the	the	DET
easat-1444	175	14	z	z	NOUN
easat-1444	175	15	-	-	PUNCT
easat-1444	175	16	score	score	NOUN
easat-1444	175	17	is	be	AUX
easat-1444	175	18	a	a	DET
easat-1444	175	19	financial	financial	ADJ
easat-1444	175	20	indicator	indicator	NOUN
easat-1444	175	21	used	use	VERB
easat-1444	175	22	to	to	PART
easat-1444	175	23	evaluate	evaluate	VERB
easat-1444	175	24	financial	financial	ADJ
easat-1444	175	25	stability	stability	NOUN
easat-1444	175	26	and	and	CCONJ
easat-1444	175	27	forecast	forecast	VERB
easat-1444	175	28	the	the	DET
easat-1444	175	29	probability	probability	NOUN
easat-1444	175	30	of	of	ADP
easat-1444	175	31	bankruptcy	bankruptcy	NOUN
easat-1444	175	32	.	.	PUNCT
easat-1444	176	1	this	this	DET
easat-1444	176	2	metric	metric	ADJ
easat-1444	176	3	incorporates	incorporate	VERB
easat-1444	176	4	various	various	ADJ
easat-1444	176	5	financial	financial	ADJ
easat-1444	176	6	ratios	ratio	NOUN
easat-1444	176	7	,	,	PUNCT
easat-1444	176	8	such	such	ADJ
easat-1444	176	9	as	as	ADP
easat-1444	176	10	profitability	profitability	NOUN
easat-1444	176	11	,	,	PUNCT
easat-1444	176	12	leverage	leverage	NOUN
easat-1444	176	13	,	,	PUNCT
easat-1444	176	14	liquidity	liquidity	NOUN
easat-1444	176	15	,	,	PUNCT
easat-1444	176	16	solvency	solvency	NOUN
easat-1444	176	17	,	,	PUNCT
easat-1444	176	18	and	and	CCONJ
easat-1444	176	19	operational	operational	ADJ
easat-1444	176	20	efficiency	efficiency	NOUN
easat-1444	176	21	,	,	PUNCT
easat-1444	176	22	into	into	ADP
easat-1444	176	23	a	a	DET
easat-1444	176	24	formula	formula	NOUN
easat-1444	176	25	.	.	PUNCT
easat-1444	177	1	the	the	DET
easat-1444	177	2	z	z	NOUN
easat-1444	177	3	-	-	PUNCT
easat-1444	177	4	score	score	NOUN
easat-1444	177	5	formula	formula	NOUN
easat-1444	177	6	,	,	PUNCT
easat-1444	177	7	created	create	VERB
easat-1444	177	8	by	by	ADP
easat-1444	177	9	professor	professor	PROPN
easat-1444	177	10	edward	edward	PROPN
easat-1444	177	11	i.	i.	PROPN
easat-1444	177	12	altman	altman	PROPN
easat-1444	177	13	in	in	ADP
easat-1444	177	14	1968	1968	NUM
easat-1444	177	15	,	,	PUNCT
easat-1444	177	16	is	be	AUX
easat-1444	177	17	as	as	SCONJ
easat-1444	177	18	follows	follow	VERB
easat-1444	177	19	:	:	PUNCT
easat-1444	177	20	𝑍	𝑍	PROPN
easat-1444	177	21	=	=	SYM
easat-1444	177	22	1.2𝐴	1.2𝐴	NOUN
easat-1444	177	23	+	+	NUM
easat-1444	177	24	1.4𝐵	1.4𝐵	NOUN
easat-1444	178	1	+	+	NUM
easat-1444	178	2	3.3𝐶	3.3𝐶	NOUN
easat-1444	178	3	+	+	CCONJ
easat-1444	178	4	0.6𝐷	0.6𝐷	NOUN
easat-1444	179	1	+	+	X
easat-1444	179	2	1.0𝐸	1.0𝐸	NOUN
easat-1444	179	3	where	where	SCONJ
easat-1444	179	4	:	:	PUNCT
easat-1444	179	5	•	•	NOUN
easat-1444	179	6	a	a	PRON
easat-1444	179	7	represents	represent	VERB
easat-1444	179	8	the	the	DET
easat-1444	179	9	liquidity	liquidity	NOUN
easat-1444	179	10	ratio	ratio	NOUN
easat-1444	179	11	(	(	PUNCT
easat-1444	179	12	current	current	ADJ
easat-1444	179	13	ratio	ratio	NOUN
easat-1444	179	14	)	)	PUNCT
easat-1444	179	15	;	;	PUNCT
easat-1444	179	16	•	•	X
easat-1444	179	17	b	b	NOUN
easat-1444	179	18	represents	represent	VERB
easat-1444	179	19	the	the	DET
easat-1444	179	20	profitability	profitability	NOUN
easat-1444	179	21	ratio	ratio	NOUN
easat-1444	179	22	(	(	PUNCT
easat-1444	179	23	earnings	earning	NOUN
easat-1444	179	24	before	before	ADP
easat-1444	179	25	interest	interest	NOUN
easat-1444	179	26	and	and	CCONJ
easat-1444	179	27	taxes	taxis	NOUN
easat-1444	179	28	divided	divide	VERB
easat-1444	179	29	by	by	ADP
easat-1444	179	30	total	total	ADJ
easat-1444	179	31	assets	asset	NOUN
easat-1444	179	32	)	)	PUNCT
easat-1444	179	33	;	;	PUNCT
easat-1444	179	34	•	•	NUM
easat-1444	179	35	c	c	NOUN
easat-1444	179	36	represents	represent	VERB
easat-1444	179	37	the	the	DET
easat-1444	179	38	debt	debt	NOUN
easat-1444	179	39	ratio	ratio	NOUN
easat-1444	179	40	(	(	PUNCT
easat-1444	179	41	shareholders	shareholder	NOUN
easat-1444	179	42	'	'	PART
easat-1444	179	43	equity	equity	NOUN
easat-1444	179	44	divided	divide	VERB
easat-1444	179	45	by	by	ADP
easat-1444	179	46	total	total	ADJ
easat-1444	179	47	assets	asset	NOUN
easat-1444	179	48	)	)	PUNCT
easat-1444	179	49	;	;	PUNCT
easat-1444	179	50	•	•	X
easat-1444	179	51	d	d	NOUN
easat-1444	179	52	represents	represent	VERB
easat-1444	179	53	the	the	DET
easat-1444	179	54	liquidity	liquidity	NOUN
easat-1444	179	55	ratio	ratio	NOUN
easat-1444	179	56	(	(	PUNCT
easat-1444	179	57	current	current	ADJ
easat-1444	179	58	assets	asset	NOUN
easat-1444	179	59	divided	divide	VERB
easat-1444	179	60	by	by	ADP
easat-1444	179	61	total	total	ADJ
easat-1444	179	62	liabilities	liability	NOUN
easat-1444	179	63	)	)	PUNCT
easat-1444	179	64	;	;	PUNCT
easat-1444	179	65	•	•	NUM
easat-1444	179	66	e	e	NOUN
easat-1444	179	67	is	be	AUX
easat-1444	179	68	the	the	DET
easat-1444	179	69	operating	operating	NOUN
easat-1444	179	70	efficiency	efficiency	NOUN
easat-1444	179	71	ratio	ratio	NOUN
easat-1444	179	72	(	(	PUNCT
easat-1444	179	73	net	net	ADJ
easat-1444	179	74	sales	sale	NOUN
easat-1444	179	75	divided	divide	VERB
easat-1444	179	76	by	by	ADP
easat-1444	179	77	total	total	ADJ
easat-1444	179	78	assets	asset	NOUN
easat-1444	179	79	)	)	PUNCT
easat-1444	179	80	.	.	PUNCT
easat-1444	180	1	after	after	ADP
easat-1444	180	2	calculating	calculate	VERB
easat-1444	180	3	specific	specific	ADJ
easat-1444	180	4	ratios	ratio	NOUN
easat-1444	180	5	for	for	ADP
easat-1444	180	6	a	a	DET
easat-1444	180	7	company	company	NOUN
easat-1444	180	8	,	,	PUNCT
easat-1444	180	9	the	the	DET
easat-1444	180	10	ratios	ratio	NOUN
easat-1444	180	11	are	be	AUX
easat-1444	180	12	adjusted	adjust	VERB
easat-1444	180	13	based	base	VERB
easat-1444	180	14	on	on	ADP
easat-1444	180	15	the	the	DET
easat-1444	180	16	coefficients	coefficient	NOUN
easat-1444	180	17	in	in	ADP
easat-1444	180	18	the	the	DET
easat-1444	180	19	formula	formula	NOUN
easat-1444	180	20	to	to	PART
easat-1444	180	21	derive	derive	VERB
easat-1444	180	22	the	the	DET
easat-1444	180	23	final	final	ADJ
easat-1444	180	24	z	z	NOUN
easat-1444	180	25	score	score	NOUN
easat-1444	180	26	.	.	PUNCT
easat-1444	181	1	this	this	DET
easat-1444	181	2	score	score	NOUN
easat-1444	181	3	is	be	AUX
easat-1444	181	4	then	then	ADV
easat-1444	181	5	used	use	VERB
easat-1444	181	6	to	to	PART
easat-1444	181	7	evaluate	evaluate	VERB
easat-1444	181	8	financial	financial	ADJ
easat-1444	181	9	risk	risk	NOUN
easat-1444	181	10	:	:	PUNCT
easat-1444	181	11	a	a	DET
easat-1444	181	12	z	z	NOUN
easat-1444	181	13	-	-	PUNCT
easat-1444	181	14	score	score	NOUN
easat-1444	181	15	below	below	ADP
easat-1444	181	16	1.81	1.81	NUM
easat-1444	181	17	indicates	indicate	VERB
easat-1444	181	18	a	a	DET
easat-1444	181	19	high	high	ADJ
easat-1444	181	20	likelihood	likelihood	NOUN
easat-1444	181	21	of	of	ADP
easat-1444	181	22	bankruptcy	bankruptcy	NOUN
easat-1444	181	23	,	,	PUNCT
easat-1444	181	24	while	while	SCONJ
easat-1444	181	25	a	a	DET
easat-1444	181	26	score	score	NOUN
easat-1444	181	27	above	above	ADP
easat-1444	181	28	2.99	2.99	NUM
easat-1444	181	29	suggests	suggest	VERB
easat-1444	181	30	a	a	DET
easat-1444	181	31	low	low	ADJ
easat-1444	181	32	risk	risk	NOUN
easat-1444	181	33	of	of	ADP
easat-1444	181	34	bankruptcy	bankruptcy	NOUN
easat-1444	181	35	.	.	PUNCT
easat-1444	182	1	a	a	DET
easat-1444	182	2	score	score	NOUN
easat-1444	182	3	between	between	ADP
easat-1444	182	4	1.81	1.81	NUM
easat-1444	182	5	and	and	CCONJ
easat-1444	182	6	2.99	2.99	NUM
easat-1444	182	7	is	be	AUX
easat-1444	182	8	considered	consider	VERB
easat-1444	182	9	uncertain	uncertain	ADJ
easat-1444	182	10	and	and	CCONJ
easat-1444	182	11	necessitates	necessitate	VERB
easat-1444	182	12	further	further	ADJ
easat-1444	182	13	analysis	analysis	NOUN
easat-1444	182	14	.	.	PUNCT
easat-1444	183	1	the	the	DET
easat-1444	183	2	z	z	NOUN
easat-1444	183	3	-	-	PUNCT
easat-1444	183	4	score	score	NOUN
easat-1444	183	5	enables	enable	VERB
easat-1444	183	6	investors	investor	NOUN
easat-1444	183	7	,	,	PUNCT
easat-1444	183	8	lenders	lender	NOUN
easat-1444	183	9	,	,	PUNCT
easat-1444	183	10	and	and	CCONJ
easat-1444	183	11	financial	financial	ADJ
easat-1444	183	12	analysts	analyst	NOUN
easat-1444	183	13	to	to	PART
easat-1444	183	14	promptly	promptly	ADV
easat-1444	183	15	assess	assess	VERB
easat-1444	183	16	a	a	DET
easat-1444	183	17	company	company	NOUN
easat-1444	183	18	's	's	PART
easat-1444	183	19	financial	financial	ADJ
easat-1444	183	20	health	health	NOUN
easat-1444	183	21	and	and	CCONJ
easat-1444	183	22	make	make	VERB
easat-1444	183	23	well	well	ADV
easat-1444	183	24	-	-	PUNCT
easat-1444	183	25	informed	inform	VERB
easat-1444	183	26	investment	investment	NOUN
easat-1444	183	27	or	or	CCONJ
easat-1444	183	28	lending	lending	NOUN
easat-1444	183	29	decisions	decision	NOUN
easat-1444	183	30	.	.	PUNCT
easat-1444	184	1	e.	e.	PROPN
easat-1444	184	2	estimation	estimation	PROPN
easat-1444	184	3	of	of	ADP
easat-1444	184	4	discretionary	discretionary	ADJ
easat-1444	184	5	accruals	accrual	NOUN
easat-1444	184	6	by	by	ADP
easat-1444	184	7	jones	jones	PROPN
easat-1444	184	8	(	(	PUNCT
easat-1444	184	9	1991	1991	NUM
easat-1444	184	10	)	)	PUNCT
easat-1444	184	11	model	model	NOUN
easat-1444	184	12	according	accord	VERB
easat-1444	184	13	to	to	ADP
easat-1444	184	14	the	the	DET
easat-1444	184	15	jones	jones	PROPN
easat-1444	184	16	(	(	PUNCT
easat-1444	184	17	1991	1991	NUM
easat-1444	184	18	)	)	PUNCT
easat-1444	185	1	[	[	X
easat-1444	185	2	45	45	NUM
easat-1444	185	3	]	]	PUNCT
easat-1444	185	4	model	model	NOUN
easat-1444	185	5	,	,	PUNCT
easat-1444	185	6	total	total	ADJ
easat-1444	185	7	accruals	accrual	NOUN
easat-1444	185	8	are	be	AUX
easat-1444	185	9	divided	divide	VERB
easat-1444	185	10	into	into	ADP
easat-1444	185	11	discretionary	discretionary	ADJ
easat-1444	185	12	and	and	CCONJ
easat-1444	185	13	nondiscretionary	nondiscretionary	ADJ
easat-1444	185	14	categories	category	NOUN
easat-1444	185	15	.	.	PUNCT
easat-1444	186	1	jones	jones	PROPN
easat-1444	186	2	'	'	PART
easat-1444	186	3	formula	formula	NOUN
easat-1444	186	4	for	for	ADP
easat-1444	186	5	estimating	estimate	VERB
easat-1444	186	6	discretionary	discretionary	ADJ
easat-1444	186	7	accruals	accrual	NOUN
easat-1444	186	8	is	be	AUX
easat-1444	186	9	derived	derive	VERB
easat-1444	186	10	by	by	ADP
easat-1444	186	11	following	follow	VERB
easat-1444	186	12	these	these	DET
easat-1444	186	13	steps	step	NOUN
easat-1444	186	14	:	:	PUNCT
easat-1444	186	15	i.	i.	NOUN
easat-1444	186	16	calculate	calculate	NOUN
easat-1444	186	17	total	total	ADJ
easat-1444	186	18	accruals	accrual	NOUN
easat-1444	186	19	(	(	PUNCT
easat-1444	186	20	ta	ta	NOUN
easat-1444	186	21	)	)	PUNCT
easat-1444	186	22	𝑇𝐴𝑡	𝑇𝐴𝑡	NOUN
easat-1444	187	1	=	=	PUNCT
easat-1444	187	2	∆𝐶𝐴𝑡	∆𝐶𝐴𝑡	ADP
easat-1444	187	3	−	−	PROPN
easat-1444	188	1	∆𝐶𝐿𝑡	∆𝐶𝐿𝑡	VERB
easat-1444	188	2	−	−	PRON
easat-1444	188	3	∆𝐶𝑎𝑛𝑑𝑆𝑇𝑡	∆𝐶𝑎𝑛𝑑𝑆𝑇𝑡	PROPN
easat-1444	189	1	+	+	CCONJ
easat-1444	189	2	∆𝐷𝑡	∆𝐷𝑡	DET
easat-1444	189	3	−	−	PROPN
easat-1444	189	4	𝐷𝑒𝑝𝑡	𝐷𝑒𝑝𝑡	PROPN
easat-1444	189	5	where	where	SCONJ
easat-1444	189	6	:	:	PUNCT
easat-1444	189	7	•	•	NUM
easat-1444	189	8	∆𝐶𝐴𝑡=	∆𝐶𝐴𝑡=	PROPN
easat-1444	189	9	change	change	NOUN
easat-1444	189	10	in	in	ADP
easat-1444	189	11	current	current	ADJ
easat-1444	189	12	assets	asset	NOUN
easat-1444	189	13	in	in	ADP
easat-1444	189	14	period	period	NOUN
easat-1444	189	15	𝑡	𝑡	PROPN
easat-1444	189	16	;	;	PUNCT
easat-1444	189	17	•	•	PRON
easat-1444	189	18	∆𝐶𝐿𝑡	∆𝐶𝐿𝑡	NOUN
easat-1444	189	19	=	=	SYM
easat-1444	189	20	change	change	NOUN
easat-1444	189	21	in	in	ADP
easat-1444	189	22	current	current	ADJ
easat-1444	189	23	liabilities	liability	NOUN
easat-1444	189	24	in	in	ADP
easat-1444	189	25	period	period	NOUN
easat-1444	189	26	𝑡	𝑡	NOUN
easat-1444	189	27	;	;	PUNCT
easat-1444	189	28	•	•	NUM
easat-1444	189	29	∆𝐶𝑎𝑛𝑑𝑆𝑇𝑡	∆𝐶𝑎𝑛𝑑𝑆𝑇𝑡	PROPN
easat-1444	189	30	=	=	PUNCT
easat-1444	189	31	change	change	VERB
easat-1444	189	32	in	in	ADP
easat-1444	189	33	cash	cash	NOUN
easat-1444	189	34	and	and	CCONJ
easat-1444	189	35	short	short	ADJ
easat-1444	189	36	-	-	PUNCT
easat-1444	189	37	term	term	NOUN
easat-1444	189	38	investments	investment	NOUN
easat-1444	189	39	in	in	ADP
easat-1444	189	40	period	period	NOUN
easat-1444	189	41	𝑡	𝑡	NOUN
easat-1444	189	42	;	;	PUNCT
easat-1444	189	43	•	•	NUM
easat-1444	189	44	∆𝐷𝑡=	∆𝐷𝑡=	ADJ
easat-1444	189	45	change	change	NOUN
easat-1444	189	46	in	in	ADP
easat-1444	189	47	debt	debt	NOUN
easat-1444	189	48	included	include	VERB
easat-1444	189	49	in	in	ADP
easat-1444	189	50	current	current	ADJ
easat-1444	189	51	liabilities	liability	NOUN
easat-1444	189	52	in	in	ADP
easat-1444	189	53	period	period	NOUN
easat-1444	189	54	𝑡	𝑡	NOUN
easat-1444	189	55	;	;	PUNCT
easat-1444	189	56	•	•	NUM
easat-1444	189	57	𝐷𝑒𝑝𝑡	𝐷𝑒𝑝𝑡	NOUN
easat-1444	189	58	=	=	SYM
easat-1444	189	59	depreciation	depreciation	NOUN
easat-1444	189	60	and	and	CCONJ
easat-1444	189	61	amortization	amortization	NOUN
easat-1444	189	62	expense	expense	NOUN
easat-1444	189	63	in	in	ADP
easat-1444	189	64	period	period	NOUN
easat-1444	189	65	𝑡.	𝑡.	PROPN
easat-1444	189	66	ii	ii	PROPN
easat-1444	189	67	.	.	PROPN
easat-1444	189	68	calculate	calculate	VERB
easat-1444	189	69	non	non	ADJ
easat-1444	189	70	-	-	ADJ
easat-1444	189	71	discretionary	discretionary	ADJ
easat-1444	189	72	accruals	accrual	NOUN
easat-1444	189	73	(	(	PUNCT
easat-1444	189	74	nda	nda	PROPN
easat-1444	189	75	)	)	PUNCT
easat-1444	189	76	689	689	NUM
easat-1444	189	77	edelweiss	edelweiss	PROPN
easat-1444	189	78	applied	apply	VERB
easat-1444	189	79	science	science	NOUN
easat-1444	189	80	and	and	CCONJ
easat-1444	189	81	technology	technology	NOUN
easat-1444	189	82	issn	issn	PROPN
easat-1444	189	83	:	:	PUNCT
easat-1444	189	84	2576	2576	NUM
easat-1444	189	85	-	-	SYM
easat-1444	189	86	8484	8484	NUM
easat-1444	189	87	vol	vol	NOUN
easat-1444	189	88	.	.	PROPN
easat-1444	189	89	8	8	NUM
easat-1444	189	90	,	,	PUNCT
easat-1444	189	91	no	no	INTJ
easat-1444	189	92	.	.	NOUN
easat-1444	190	1	4	4	NUM
easat-1444	190	2	:	:	PUNCT
easat-1444	190	3	683	683	NUM
easat-1444	190	4	-	-	SYM
easat-1444	190	5	696	696	NUM
easat-1444	190	6	,	,	PUNCT
easat-1444	190	7	2024	2024	NUM
easat-1444	190	8	doi	doi	NOUN
easat-1444	190	9	:	:	PUNCT
easat-1444	190	10	10.55214/25768484.v8i4.1444	10.55214/25768484.v8i4.1444	NUM
easat-1444	190	11	©	©	PROPN
easat-1444	190	12	2024	2024	NUM
easat-1444	190	13	by	by	ADP
easat-1444	190	14	the	the	DET
easat-1444	190	15	authors	author	NOUN
easat-1444	190	16	;	;	PUNCT
easat-1444	191	1	licensee	licensee	PROPN
easat-1444	191	2	learning	learn	VERB
easat-1444	191	3	gate	gate	NOUN
easat-1444	191	4	𝑁𝐷𝐴𝑡	𝑁𝐷𝐴𝑡	PROPN
easat-1444	191	5	=	=	SYM
easat-1444	191	6	𝛽1	𝛽1	NOUN
easat-1444	191	7	(	(	PUNCT
easat-1444	191	8	1	1	NUM
easat-1444	191	9	𝐴𝑡−1	𝐴𝑡−1	NUM
easat-1444	191	10	)	)	PUNCT
easat-1444	192	1	+	+	CCONJ
easat-1444	192	2	𝛽2	𝛽2	NOUN
easat-1444	192	3	(	(	PUNCT
easat-1444	192	4	∆𝑅𝐸𝑉𝑡	∆𝑅𝐸𝑉𝑡	PROPN
easat-1444	192	5	−	−	PROPN
easat-1444	192	6	∆𝑅𝐸𝐶𝑡	∆𝑅𝐸𝐶𝑡	PROPN
easat-1444	192	7	𝐴𝑡−1	𝐴𝑡−1	PROPN
easat-1444	192	8	)	)	PUNCT
easat-1444	193	1	+	+	NUM
easat-1444	193	2	𝛽3	𝛽3	NOUN
easat-1444	193	3	(	(	PUNCT
easat-1444	193	4	𝑃𝑃𝐸𝑡	𝑃𝑃𝐸𝑡	PROPN
easat-1444	193	5	𝐴𝑡−1	𝐴𝑡−1	PROPN
easat-1444	193	6	)	)	PUNCT
easat-1444	193	7	where	where	SCONJ
easat-1444	193	8	:	:	PUNCT
easat-1444	193	9	•	•	NUM
easat-1444	193	10	𝐴𝑡−1	𝐴𝑡−1	NUM
easat-1444	193	11	=	=	SYM
easat-1444	193	12	total	total	ADJ
easat-1444	193	13	assets	asset	NOUN
easat-1444	193	14	in	in	ADP
easat-1444	193	15	period	period	NOUN
easat-1444	193	16	𝑡−1	𝑡−1	PROPN
easat-1444	193	17	;	;	PUNCT
easat-1444	193	18	•	•	ADP
easat-1444	193	19	∆𝑅𝐸𝑉𝑡	∆𝑅𝐸𝑉𝑡	NOUN
easat-1444	193	20	=	=	PUNCT
easat-1444	193	21	change	change	NOUN
easat-1444	193	22	in	in	ADP
easat-1444	193	23	revenues	revenue	NOUN
easat-1444	193	24	in	in	ADP
easat-1444	193	25	period	period	NOUN
easat-1444	193	26	𝑡	𝑡	PROPN
easat-1444	193	27	;	;	PUNCT
easat-1444	193	28	•	•	ADP
easat-1444	193	29	∆𝑅𝐸𝐶𝑡	∆𝑅𝐸𝐶𝑡	X
easat-1444	193	30	=	=	SYM
easat-1444	193	31	change	change	NOUN
easat-1444	193	32	in	in	ADP
easat-1444	193	33	receivables	receivables	NOUN
easat-1444	193	34	in	in	ADP
easat-1444	193	35	period	period	NOUN
easat-1444	193	36	𝑡	𝑡	PROPN
easat-1444	193	37	;	;	PUNCT
easat-1444	193	38	•	•	NUM
easat-1444	193	39	𝑃𝑃𝐸𝑡	𝑃𝑃𝐸𝑡	NOUN
easat-1444	193	40	=	=	PUNCT
easat-1444	193	41	gross	gross	ADJ
easat-1444	193	42	property	property	NOUN
easat-1444	193	43	,	,	PUNCT
easat-1444	193	44	plant	plant	NOUN
easat-1444	193	45	,	,	PUNCT
easat-1444	193	46	and	and	CCONJ
easat-1444	193	47	equipment	equipment	NOUN
easat-1444	193	48	in	in	ADP
easat-1444	193	49	period	period	NOUN
easat-1444	193	50	𝑡.	𝑡.	PROPN
easat-1444	193	51	iii	iii	PROPN
easat-1444	193	52	.	.	PROPN
easat-1444	193	53	calculate	calculate	NOUN
easat-1444	193	54	coefficients	coefficient	NOUN
easat-1444	193	55	(	(	PUNCT
easat-1444	193	56	𝛽1	𝛽1	NOUN
easat-1444	193	57	,	,	PUNCT
easat-1444	193	58	𝛽2	𝛽2	PROPN
easat-1444	193	59	,	,	PUNCT
easat-1444	193	60	𝛽3	𝛽3	PROPN
easat-1444	193	61	)	)	PUNCT
easat-1444	193	62	the	the	DET
easat-1444	193	63	following	follow	VERB
easat-1444	193	64	regression	regression	NOUN
easat-1444	193	65	is	be	AUX
easat-1444	193	66	to	to	PART
easat-1444	193	67	be	be	AUX
easat-1444	193	68	performed	perform	VERB
easat-1444	193	69	:	:	PUNCT
easat-1444	193	70	𝑇𝐴𝑡	𝑇𝐴𝑡	PROPN
easat-1444	193	71	𝐴𝑡−1	𝐴𝑡−1	PROPN
easat-1444	193	72	=	=	SYM
easat-1444	193	73	𝛽1	𝛽1	NOUN
easat-1444	193	74	(	(	PUNCT
easat-1444	193	75	1	1	NUM
easat-1444	193	76	𝐴𝑡−1	𝐴𝑡−1	NUM
easat-1444	193	77	)	)	PUNCT
easat-1444	194	1	+	+	CCONJ
easat-1444	194	2	𝛽2	𝛽2	NOUN
easat-1444	194	3	(	(	PUNCT
easat-1444	194	4	∆𝑅𝐸𝑉𝑡	∆𝑅𝐸𝑉𝑡	PROPN
easat-1444	194	5	−	−	PROPN
easat-1444	194	6	∆𝑅𝐸𝐶𝑡	∆𝑅𝐸𝐶𝑡	PROPN
easat-1444	194	7	𝐴𝑡−1	𝐴𝑡−1	PROPN
easat-1444	194	8	)	)	PUNCT
easat-1444	195	1	+	+	NUM
easat-1444	195	2	𝛽3	𝛽3	NOUN
easat-1444	195	3	(	(	PUNCT
easat-1444	195	4	𝑃𝑃𝐸𝑡	𝑃𝑃𝐸𝑡	PROPN
easat-1444	195	5	𝐴𝑡−1	𝐴𝑡−1	PROPN
easat-1444	195	6	)	)	PUNCT
easat-1444	196	1	+	+	CCONJ
easat-1444	196	2	𝜀𝑡	𝜀𝑡	NOUN
easat-1444	196	3	:	:	PUNCT
easat-1444	196	4	𝑇𝐴𝑡	𝑇𝐴𝑡	NOUN
easat-1444	196	5	𝐴𝑡−1	𝐴𝑡−1	NUM
easat-1444	196	6	=	=	SYM
easat-1444	196	7	total	total	ADJ
easat-1444	196	8	accruals	accrual	NOUN
easat-1444	196	9	scaled	scale	VERB
easat-1444	196	10	by	by	ADP
easat-1444	196	11	lagged	lag	VERB
easat-1444	196	12	total	total	ADJ
easat-1444	196	13	assets	asset	NOUN
easat-1444	196	14	;	;	PUNCT
easat-1444	196	15	•	•	NUM
easat-1444	196	16	𝜀𝑡=	𝜀𝑡=	NOUN
easat-1444	196	17	error	error	NOUN
easat-1444	196	18	term	term	NOUN
easat-1444	196	19	(	(	PUNCT
easat-1444	196	20	residuals	residual	NOUN
easat-1444	196	21	)	)	PUNCT
easat-1444	196	22	.	.	PUNCT
easat-1444	197	1	the	the	DET
easat-1444	197	2	estimated	estimate	VERB
easat-1444	197	3	coefficients	coefficient	NOUN
easat-1444	197	4	(	(	PUNCT
easat-1444	197	5	𝛽1	𝛽1	NOUN
easat-1444	197	6	,	,	PUNCT
easat-1444	197	7	𝛽2	𝛽2	PROPN
easat-1444	197	8	,	,	PUNCT
easat-1444	197	9	𝛽3	𝛽3	NOUN
easat-1444	197	10	)	)	PUNCT
easat-1444	197	11	of	of	ADP
easat-1444	197	12	the	the	DET
easat-1444	197	13	regression	regression	NOUN
easat-1444	197	14	are	be	AUX
easat-1444	197	15	used	use	VERB
easat-1444	197	16	to	to	PART
easat-1444	197	17	calculate	calculate	VERB
easat-1444	197	18	the	the	DET
easat-1444	197	19	nda	nda	NOUN
easat-1444	197	20	for	for	ADP
easat-1444	197	21	each	each	DET
easat-1444	197	22	observation	observation	NOUN
easat-1444	197	23	.	.	PUNCT
easat-1444	198	1	iv	iv	X
easat-1444	198	2	.	.	NOUN
easat-1444	198	3	calculate	calculate	VERB
easat-1444	198	4	discretionary	discretionary	ADJ
easat-1444	198	5	accruals	accrual	NOUN
easat-1444	198	6	(	(	PUNCT
easat-1444	198	7	da	da	NOUN
easat-1444	198	8	)	)	PUNCT
easat-1444	198	9	da	da	PROPN
easat-1444	198	10	is	be	AUX
easat-1444	198	11	calculated	calculate	VERB
easat-1444	198	12	by	by	ADP
easat-1444	198	13	subtracting	subtract	VERB
easat-1444	198	14	nda	nda	PROPN
easat-1444	198	15	from	from	ADP
easat-1444	198	16	ta	ta	PROPN
easat-1444	198	17	for	for	ADP
easat-1444	198	18	each	each	DET
easat-1444	198	19	observation	observation	NOUN
easat-1444	198	20	:	:	PUNCT
easat-1444	198	21	𝐷𝐴𝑡	𝐷𝐴𝑡	NOUN
easat-1444	198	22	=	=	PUNCT
easat-1444	198	23	𝑇𝐴𝑡	𝑇𝐴𝑡	NOUN
easat-1444	198	24	−	−	ADP
easat-1444	198	25	𝑁𝐷𝐴𝑡	𝑁𝐷𝐴𝑡	NOUN
easat-1444	198	26	by	by	ADP
easat-1444	198	27	following	follow	VERB
easat-1444	198	28	these	these	DET
easat-1444	198	29	steps	step	NOUN
easat-1444	198	30	,	,	PUNCT
easat-1444	198	31	an	an	DET
easat-1444	198	32	estimate	estimate	NOUN
easat-1444	198	33	of	of	ADP
easat-1444	198	34	discretionary	discretionary	ADJ
easat-1444	198	35	accruals	accrual	NOUN
easat-1444	198	36	can	can	AUX
easat-1444	198	37	be	be	AUX
easat-1444	198	38	made	make	VERB
easat-1444	198	39	using	use	VERB
easat-1444	198	40	jones	jone	NOUN
easat-1444	198	41	'	'	PART
easat-1444	198	42	(	(	PUNCT
easat-1444	198	43	1991	1991	NUM
easat-1444	198	44	)	)	PUNCT
easat-1444	199	1	[	[	X
easat-1444	199	2	45	45	NUM
easat-1444	199	3	]	]	PUNCT
easat-1444	199	4	model	model	NOUN
easat-1444	199	5	,	,	PUNCT
easat-1444	199	6	which	which	PRON
easat-1444	199	7	can	can	AUX
easat-1444	199	8	then	then	ADV
easat-1444	199	9	be	be	AUX
easat-1444	199	10	used	use	VERB
easat-1444	199	11	to	to	PART
easat-1444	199	12	analyze	analyze	VERB
easat-1444	199	13	earnings	earning	NOUN
easat-1444	199	14	management	management	NOUN
easat-1444	199	15	practices	practice	NOUN
easat-1444	199	16	.	.	PUNCT
easat-1444	200	1	f.	f.	PROPN
easat-1444	200	2	governance	governance	PROPN
easat-1444	200	3	score	score	VERB
easat-1444	200	4	a	a	DET
easat-1444	200	5	governance	governance	NOUN
easat-1444	200	6	variable	variable	NOUN
easat-1444	200	7	combining	combine	VERB
easat-1444	200	8	several	several	ADJ
easat-1444	200	9	criteria	criterion	NOUN
easat-1444	200	10	is	be	AUX
easat-1444	200	11	used	use	VERB
easat-1444	200	12	to	to	PART
easat-1444	200	13	assess	assess	VERB
easat-1444	200	14	the	the	DET
easat-1444	200	15	governance	governance	NOUN
easat-1444	200	16	of	of	ADP
easat-1444	200	17	a	a	DET
easat-1444	200	18	small	small	ADJ
easat-1444	200	19	company	company	NOUN
easat-1444	200	20	.	.	PUNCT
easat-1444	201	1	these	these	DET
easat-1444	201	2	criteria	criterion	NOUN
easat-1444	201	3	include	include	VERB
easat-1444	201	4	:	:	PUNCT
easat-1444	201	5	•	•	NUM
easat-1444	201	6	board	board	NOUN
easat-1444	201	7	structure	structure	NOUN
easat-1444	201	8	and	and	CCONJ
easat-1444	201	9	independence	independence	NOUN
easat-1444	201	10	;	;	PUNCT
easat-1444	202	1	•	•	NUM
easat-1444	202	2	transparency	transparency	NOUN
easat-1444	202	3	and	and	CCONJ
easat-1444	202	4	communication	communication	NOUN
easat-1444	202	5	;	;	PUNCT
easat-1444	202	6	•	•	NUM
easat-1444	202	7	risk	risk	NOUN
easat-1444	202	8	management	management	NOUN
easat-1444	202	9	;	;	PUNCT
easat-1444	202	10	•	•	NUM
easat-1444	202	11	ethics	ethic	NOUN
easat-1444	202	12	and	and	CCONJ
easat-1444	202	13	compliance	compliance	NOUN
easat-1444	202	14	;	;	PUNCT
easat-1444	202	15	•	•	NUM
easat-1444	202	16	compensation	compensation	NOUN
easat-1444	202	17	and	and	CCONJ
easat-1444	202	18	incentives	incentive	NOUN
easat-1444	202	19	;	;	PUNCT
easat-1444	202	20	•	•	NUM
easat-1444	202	21	sustainability	sustainability	NOUN
easat-1444	202	22	;	;	PUNCT
easat-1444	202	23	•	•	NUM
easat-1444	202	24	social	social	ADJ
easat-1444	202	25	responsibility	responsibility	NOUN
easat-1444	202	26	.	.	PUNCT
easat-1444	203	1	each	each	DET
easat-1444	203	2	criterion	criterion	NOUN
easat-1444	203	3	is	be	AUX
easat-1444	203	4	rated	rate	VERB
easat-1444	203	5	from	from	ADP
easat-1444	203	6	1	1	NUM
easat-1444	203	7	to	to	ADP
easat-1444	203	8	5	5	NUM
easat-1444	203	9	,	,	PUNCT
easat-1444	203	10	with	with	ADP
easat-1444	203	11	1	1	NUM
easat-1444	203	12	representing	represent	VERB
easat-1444	203	13	the	the	DET
easat-1444	203	14	lowest	low	ADJ
easat-1444	203	15	performance	performance	NOUN
easat-1444	203	16	and	and	CCONJ
easat-1444	203	17	five	five	NUM
easat-1444	203	18	the	the	DET
easat-1444	203	19	highest	high	ADJ
easat-1444	203	20	.	.	PUNCT
easat-1444	204	1	specific	specific	ADJ
easat-1444	204	2	criteria	criterion	NOUN
easat-1444	204	3	include	include	VERB
easat-1444	204	4	:	:	PUNCT
easat-1444	204	5	•	•	NUM
easat-1444	204	6	size	size	NOUN
easat-1444	204	7	and	and	CCONJ
easat-1444	204	8	diversity	diversity	NOUN
easat-1444	204	9	of	of	ADP
easat-1444	204	10	the	the	DET
easat-1444	204	11	board	board	NOUN
easat-1444	204	12	of	of	ADP
easat-1444	204	13	directors	director	NOUN
easat-1444	204	14	;	;	PUNCT
easat-1444	205	1	•	•	NUM
easat-1444	205	2	regularity	regularity	NOUN
easat-1444	205	3	and	and	CCONJ
easat-1444	205	4	clarity	clarity	NOUN
easat-1444	205	5	of	of	ADP
easat-1444	205	6	financial	financial	ADJ
easat-1444	205	7	reporting	reporting	NOUN
easat-1444	205	8	;	;	PUNCT
easat-1444	205	9	•	•	NUM
easat-1444	205	10	existence	existence	NOUN
easat-1444	205	11	of	of	ADP
easat-1444	205	12	risk	risk	NOUN
easat-1444	205	13	management	management	NOUN
easat-1444	205	14	policies	policy	NOUN
easat-1444	205	15	and	and	CCONJ
easat-1444	205	16	independent	independent	ADJ
easat-1444	205	17	audit	audit	NOUN
easat-1444	205	18	committees	committee	NOUN
easat-1444	205	19	;	;	PUNCT
easat-1444	205	20	•	•	NUM
easat-1444	205	21	adoption	adoption	NOUN
easat-1444	205	22	of	of	ADP
easat-1444	205	23	ethical	ethical	ADJ
easat-1444	205	24	codes	code	NOUN
easat-1444	205	25	of	of	ADP
easat-1444	205	26	conduct	conduct	NOUN
easat-1444	205	27	;	;	PUNCT
easat-1444	205	28	•	•	NUM
easat-1444	205	29	remuneration	remuneration	NOUN
easat-1444	205	30	policies	policy	NOUN
easat-1444	205	31	aligned	align	VERB
easat-1444	205	32	with	with	ADP
easat-1444	205	33	long	long	ADJ
easat-1444	205	34	-	-	PUNCT
easat-1444	205	35	term	term	NOUN
easat-1444	205	36	performance	performance	NOUN
easat-1444	205	37	;	;	PUNCT
easat-1444	205	38	•	•	NUM
easat-1444	205	39	environmental	environmental	ADJ
easat-1444	205	40	sustainability	sustainability	NOUN
easat-1444	205	41	initiatives	initiative	NOUN
easat-1444	205	42	.	.	PUNCT
easat-1444	206	1	the	the	DET
easat-1444	206	2	average	average	NOUN
easat-1444	206	3	of	of	ADP
easat-1444	206	4	the	the	DET
easat-1444	206	5	scores	score	NOUN
easat-1444	206	6	for	for	ADP
easat-1444	206	7	these	these	DET
easat-1444	206	8	criteria	criterion	NOUN
easat-1444	206	9	is	be	AUX
easat-1444	206	10	calculated	calculate	VERB
easat-1444	206	11	to	to	PART
easat-1444	206	12	obtain	obtain	VERB
easat-1444	206	13	an	an	DET
easat-1444	206	14	overall	overall	ADJ
easat-1444	206	15	governance	governance	NOUN
easat-1444	206	16	variable	variable	NOUN
easat-1444	206	17	.	.	PUNCT
easat-1444	207	1	this	this	DET
easat-1444	207	2	variable	variable	NOUN
easat-1444	207	3	is	be	AUX
easat-1444	207	4	then	then	ADV
easat-1444	207	5	used	use	VERB
easat-1444	207	6	with	with	ADP
easat-1444	207	7	other	other	ADJ
easat-1444	207	8	financial	financial	ADJ
easat-1444	207	9	and	and	CCONJ
easat-1444	207	10	operational	operational	ADJ
easat-1444	207	11	variables	variable	NOUN
easat-1444	207	12	to	to	PART
easat-1444	207	13	analyze	analyze	VERB
easat-1444	207	14	and	and	CCONJ
easat-1444	207	15	predict	predict	VERB
easat-1444	207	16	the	the	DET
easat-1444	207	17	company	company	NOUN
easat-1444	207	18	's	's	PART
easat-1444	207	19	overall	overall	ADJ
easat-1444	207	20	performance	performance	NOUN
easat-1444	207	21	and	and	CCONJ
easat-1444	207	22	economic	economic	ADJ
easat-1444	207	23	stability	stability	NOUN
easat-1444	207	24	.	.	PUNCT
easat-1444	208	1	3.4	3.4	NUM
easat-1444	208	2	.	.	PUNCT
easat-1444	208	3	distribution	distribution	NOUN
easat-1444	208	4	of	of	ADP
easat-1444	208	5	companies	company	NOUN
easat-1444	208	6	and	and	CCONJ
easat-1444	208	7	insights	insight	NOUN
easat-1444	208	8	the	the	DET
easat-1444	208	9	distribution	distribution	NOUN
easat-1444	208	10	of	of	ADP
easat-1444	208	11	companies	company	NOUN
easat-1444	208	12	across	across	ADP
easat-1444	208	13	different	different	ADJ
easat-1444	208	14	criteria	criterion	NOUN
easat-1444	208	15	provides	provide	VERB
easat-1444	208	16	valuable	valuable	ADJ
easat-1444	208	17	insights	insight	NOUN
easat-1444	208	18	into	into	ADP
easat-1444	208	19	potential	potential	ADJ
easat-1444	208	20	factors	factor	NOUN
easat-1444	208	21	influencing	influence	VERB
easat-1444	208	22	financial	financial	ADJ
easat-1444	208	23	distress	distress	NOUN
easat-1444	208	24	:	:	PUNCT
easat-1444	208	25	690	690	NUM
easat-1444	208	26	edelweiss	edelweiss	PROPN
easat-1444	208	27	applied	apply	VERB
easat-1444	208	28	science	science	NOUN
easat-1444	208	29	and	and	CCONJ
easat-1444	208	30	technology	technology	NOUN
easat-1444	208	31	issn	issn	PROPN
easat-1444	208	32	:	:	PUNCT
easat-1444	208	33	2576	2576	NUM
easat-1444	208	34	-	-	SYM
easat-1444	208	35	8484	8484	NUM
easat-1444	208	36	vol	vol	NOUN
easat-1444	208	37	.	.	PROPN
easat-1444	208	38	8	8	NUM
easat-1444	208	39	,	,	PUNCT
easat-1444	208	40	no	no	INTJ
easat-1444	208	41	.	.	NOUN
easat-1444	209	1	4	4	NUM
easat-1444	209	2	:	:	PUNCT
easat-1444	209	3	683	683	NUM
easat-1444	209	4	-	-	SYM
easat-1444	209	5	696	696	NUM
easat-1444	209	6	,	,	PUNCT
easat-1444	209	7	2024	2024	NUM
easat-1444	209	8	doi	doi	NOUN
easat-1444	209	9	:	:	PUNCT
easat-1444	209	10	10.55214/25768484.v8i4.1444	10.55214/25768484.v8i4.1444	NUM
easat-1444	209	11	©	©	PROPN
easat-1444	209	12	2024	2024	NUM
easat-1444	209	13	by	by	ADP
easat-1444	209	14	the	the	DET
easat-1444	209	15	authors	author	NOUN
easat-1444	209	16	;	;	PUNCT
easat-1444	209	17	licensee	licensee	PROPN
easat-1444	209	18	learning	learning	NOUN
easat-1444	209	19	gate	gate	NOUN
easat-1444	209	20	•	•	ADV
easat-1444	209	21	approximately	approximately	ADV
easat-1444	209	22	30	30	NUM
easat-1444	209	23	%	%	NOUN
easat-1444	209	24	of	of	ADP
easat-1444	209	25	businesses	business	NOUN
easat-1444	209	26	are	be	AUX
easat-1444	209	27	under	under	ADP
easat-1444	209	28	five	five	NUM
easat-1444	209	29	years	year	NOUN
easat-1444	209	30	old	old	ADJ
easat-1444	209	31	,	,	PUNCT
easat-1444	209	32	indicating	indicate	VERB
easat-1444	209	33	a	a	DET
easat-1444	209	34	notable	notable	ADJ
easat-1444	209	35	presence	presence	NOUN
easat-1444	209	36	of	of	ADP
easat-1444	209	37	relatively	relatively	ADV
easat-1444	209	38	young	young	ADJ
easat-1444	209	39	enterprises	enterprise	NOUN
easat-1444	209	40	susceptible	susceptible	ADJ
easat-1444	209	41	to	to	ADP
easat-1444	209	42	instability	instability	NOUN
easat-1444	209	43	.	.	PUNCT
easat-1444	210	1	•	•	NUM
easat-1444	210	2	the	the	DET
easat-1444	210	3	technology	technology	NOUN
easat-1444	210	4	and	and	CCONJ
easat-1444	210	5	service	service	NOUN
easat-1444	210	6	sectors	sector	NOUN
easat-1444	210	7	comprise	comprise	VERB
easat-1444	210	8	20	20	NUM
easat-1444	210	9	-	-	SYM
easat-1444	210	10	25	25	NUM
easat-1444	210	11	%	%	NOUN
easat-1444	210	12	of	of	ADP
easat-1444	210	13	the	the	DET
easat-1444	210	14	sample	sample	NOUN
easat-1444	210	15	,	,	PUNCT
easat-1444	210	16	suggesting	suggest	VERB
easat-1444	210	17	diverse	diverse	ADJ
easat-1444	210	18	economic	economic	ADJ
easat-1444	210	19	activities	activity	NOUN
easat-1444	210	20	.	.	PUNCT
easat-1444	211	1	•	•	NUM
easat-1444	211	2	small	small	ADJ
easat-1444	211	3	businesses	business	NOUN
easat-1444	211	4	represent	represent	VERB
easat-1444	211	5	40	40	NUM
easat-1444	211	6	%	%	NOUN
easat-1444	211	7	of	of	ADP
easat-1444	211	8	the	the	DET
easat-1444	211	9	sample	sample	NOUN
easat-1444	211	10	,	,	PUNCT
easat-1444	211	11	highlighting	highlight	VERB
easat-1444	211	12	their	their	PRON
easat-1444	211	13	vulnerability	vulnerability	NOUN
easat-1444	211	14	to	to	ADP
easat-1444	211	15	economic	economic	ADJ
easat-1444	211	16	fluctuations	fluctuation	NOUN
easat-1444	211	17	.	.	PUNCT
easat-1444	212	1	•	•	NUM
easat-1444	212	2	analysis	analysis	NOUN
easat-1444	212	3	of	of	ADP
easat-1444	212	4	financial	financial	ADJ
easat-1444	212	5	information	information	NOUN
easat-1444	212	6	quality	quality	NOUN
easat-1444	212	7	and	and	CCONJ
easat-1444	212	8	governance	governance	NOUN
easat-1444	212	9	reveals	reveal	VERB
easat-1444	212	10	a	a	DET
easat-1444	212	11	mixed	mixed	ADJ
easat-1444	212	12	landscape	landscape	NOUN
easat-1444	212	13	,	,	PUNCT
easat-1444	212	14	with	with	ADP
easat-1444	212	15	around	around	ADP
easat-1444	212	16	25	25	NUM
easat-1444	212	17	%	%	NOUN
easat-1444	212	18	exhibiting	exhibit	VERB
easat-1444	212	19	excellent	excellent	ADJ
easat-1444	212	20	financial	financial	ADJ
easat-1444	212	21	quality	quality	NOUN
easat-1444	212	22	but	but	CCONJ
easat-1444	212	23	varying	vary	VERB
easat-1444	212	24	governance	governance	NOUN
easat-1444	212	25	scores	score	NOUN
easat-1444	212	26	.	.	PUNCT
easat-1444	213	1	•	•	NUM
easat-1444	213	2	metrics	metric	NOUN
easat-1444	213	3	such	such	ADJ
easat-1444	213	4	as	as	ADP
easat-1444	213	5	z	z	NOUN
easat-1444	213	6	-	-	PUNCT
easat-1444	213	7	score	score	NOUN
easat-1444	213	8	,	,	PUNCT
easat-1444	213	9	liquidity	liquidity	NOUN
easat-1444	213	10	,	,	PUNCT
easat-1444	213	11	and	and	CCONJ
easat-1444	213	12	return	return	VERB
easat-1444	213	13	on	on	ADP
easat-1444	213	14	capital	capital	NOUN
easat-1444	213	15	show	show	NOUN
easat-1444	213	16	dispersed	disperse	VERB
easat-1444	213	17	distributions	distribution	NOUN
easat-1444	213	18	,	,	PUNCT
easat-1444	213	19	potentially	potentially	ADV
easat-1444	213	20	reflecting	reflect	VERB
easat-1444	213	21	differing	differ	VERB
easat-1444	213	22	financial	financial	ADJ
easat-1444	213	23	health	health	NOUN
easat-1444	213	24	across	across	ADP
easat-1444	213	25	the	the	DET
easat-1444	213	26	sample	sample	NOUN
easat-1444	213	27	.	.	PUNCT
easat-1444	214	1	overall	overall	ADV
easat-1444	214	2	,	,	PUNCT
easat-1444	214	3	this	this	DET
easat-1444	214	4	nuanced	nuanced	ADJ
easat-1444	214	5	understanding	understanding	NOUN
easat-1444	214	6	of	of	ADP
easat-1444	214	7	business	business	NOUN
easat-1444	214	8	demographics	demographic	NOUN
easat-1444	214	9	underscores	underscore	VERB
easat-1444	214	10	the	the	DET
easat-1444	214	11	complexity	complexity	NOUN
easat-1444	214	12	of	of	ADP
easat-1444	214	13	factors	factor	NOUN
easat-1444	214	14	influencing	influence	VERB
easat-1444	214	15	financial	financial	ADJ
easat-1444	214	16	distress	distress	NOUN
easat-1444	214	17	,	,	PUNCT
easat-1444	214	18	warranting	warrant	VERB
easat-1444	214	19	careful	careful	ADJ
easat-1444	214	20	consideration	consideration	NOUN
easat-1444	214	21	in	in	ADP
easat-1444	214	22	interpreting	interpret	VERB
easat-1444	214	23	regression	regression	NOUN
easat-1444	214	24	outcomes	outcome	NOUN
easat-1444	214	25	.	.	PUNCT
easat-1444	215	1	691	691	NUM
easat-1444	215	2	edelweiss	edelweiss	PROPN
easat-1444	215	3	applied	apply	VERB
easat-1444	215	4	science	science	NOUN
easat-1444	215	5	and	and	CCONJ
easat-1444	215	6	technology	technology	NOUN
easat-1444	215	7	issn	issn	PROPN
easat-1444	215	8	:	:	PUNCT
easat-1444	215	9	2576	2576	NUM
easat-1444	215	10	-	-	SYM
easat-1444	215	11	8484	8484	NUM
easat-1444	215	12	vol	vol	NOUN
easat-1444	215	13	.	.	PROPN
easat-1444	216	1	8	8	NUM
easat-1444	216	2	,	,	PUNCT
easat-1444	216	3	no	no	INTJ
easat-1444	216	4	.	.	NOUN
easat-1444	217	1	4	4	NUM
easat-1444	217	2	:	:	PUNCT
easat-1444	217	3	683	683	NUM
easat-1444	217	4	-	-	SYM
easat-1444	217	5	696	696	NUM
easat-1444	217	6	,	,	PUNCT
easat-1444	217	7	2024	2024	NUM
easat-1444	217	8	doi	doi	NOUN
easat-1444	217	9	:	:	PUNCT
easat-1444	217	10	10.55214/25768484.v8i4.1444	10.55214/25768484.v8i4.1444	NUM
easat-1444	217	11	©	©	PROPN
easat-1444	217	12	2024	2024	NUM
easat-1444	217	13	by	by	ADP
easat-1444	217	14	the	the	DET
easat-1444	217	15	authors	author	NOUN
easat-1444	217	16	;	;	PUNCT
easat-1444	217	17	licensee	licensee	PROPN
easat-1444	217	18	learning	learning	PROPN
easat-1444	217	19	gate	gate	PROPN
easat-1444	217	20	table1	table1	PROPN
easat-1444	217	21	.	.	PUNCT
easat-1444	218	1	descriptive	descriptive	ADJ
easat-1444	218	2	statistics	statistic	NOUN
easat-1444	218	3	by	by	ADP
easat-1444	218	4	age	age	NOUN
easat-1444	218	5	bus	bus	NOUN
easat-1444	218	6	*	*	PUNCT
easat-1444	218	7	by	by	ADP
easat-1444	218	8	sector	sector	NOUN
easat-1444	218	9	bus	bus	NOUN
easat-1444	218	10	by	by	ADP
easat-1444	218	11	size	size	NOUN
easat-1444	218	12	bus	bus	NOUN
easat-1444	218	13	by	by	ADP
easat-1444	218	14	financial	financial	ADJ
easat-1444	218	15	information	information	NOUN
easat-1444	218	16	quality	quality	NOUN
easat-1444	218	17	bus	bus	NOUN
easat-1444	218	18	by	by	ADP
easat-1444	218	19	governance	governance	NOUN
easat-1444	218	20	score	score	NOUN
easat-1444	218	21	bus	bus	NOUN
easat-1444	218	22	by	by	ADP
easat-1444	218	23	z	z	NOUN
easat-1444	218	24	score	score	NOUN
easat-1444	218	25	bus	bus	NOUN
easat-1444	218	26	by	by	ADP
easat-1444	218	27	liquidity	liquidity	NOUN
easat-1444	218	28	bus	bus	NOUN
easat-1444	218	29	by	by	ADP
easat-1444	218	30	return	return	NOUN
easat-1444	218	31	on	on	ADP
easat-1444	218	32	capital	capital	NOUN
easat-1444	218	33	bus	bus	NOUN
easat-1444	218	34	technology	technology	NOUN
easat-1444	218	35	22	22	NUM
easat-1444	218	36	%	%	NOUN
easat-1444	218	37	small	small	ADJ
easat-1444	218	38	(	(	PUNCT
easat-1444	218	39	<	<	X
easat-1444	218	40	50	50	NUM
easat-1444	218	41	employees	employee	NOUN
easat-1444	218	42	)	)	PUNCT
easat-1444	218	43	40	40	NUM
easat-1444	218	44	%	%	NOUN
easat-1444	218	45	excellent	excellent	ADJ
easat-1444	218	46	26	26	NUM
easat-1444	218	47	%	%	NOUN
easat-1444	218	48	high	high	ADJ
easat-1444	218	49	21	21	NUM
easat-1444	218	50	%	%	NOUN
easat-1444	218	51	high	high	ADJ
easat-1444	218	52	33	33	NUM
easat-1444	218	53	%	%	NOUN
easat-1444	218	54	very	very	ADV
easat-1444	218	55	liquid	liquid	ADJ
easat-1444	218	56	26	26	NUM
easat-1444	218	57	%	%	NOUN
easat-1444	218	58	very	very	ADV
easat-1444	218	59	profitable	profitable	ADJ
easat-1444	218	60	25	25	NUM
easat-1444	218	61	%	%	NOUN
easat-1444	218	62	<	<	X
easat-1444	218	63	5	5	NUM
easat-1444	218	64	years	year	NOUN
easat-1444	218	65	old	old	ADJ
easat-1444	218	66	30	30	NUM
easat-1444	218	67	%	%	NOUN
easat-1444	218	68	finance	finance	NOUN
easat-1444	218	69	13	13	NUM
easat-1444	218	70	%	%	NOUN
easat-1444	218	71	medium	medium	NOUN
easat-1444	218	72	(	(	PUNCT
easat-1444	218	73	50	50	NUM
easat-1444	218	74	-	-	PUNCT
easat-1444	218	75	200	200	NUM
easat-1444	218	76	employees	employee	NOUN
easat-1444	218	77	)	)	PUNCT
easat-1444	218	78	30	30	NUM
easat-1444	218	79	%	%	NOUN
easat-1444	218	80	good	good	ADJ
easat-1444	218	81	36	36	NUM
easat-1444	218	82	%	%	NOUN
easat-1444	218	83	medium	medium	NOUN
easat-1444	218	84	42	42	NUM
easat-1444	218	85	%	%	NOUN
easat-1444	218	86	medium	medium	NOUN
easat-1444	218	87	42	42	NUM
easat-1444	218	88	%	%	NOUN
easat-1444	218	89	liquid	liquid	ADJ
easat-1444	218	90	41	41	NUM
easat-1444	218	91	%	%	NOUN
easat-1444	218	92	profitable	profitable	ADJ
easat-1444	218	93	45	45	NUM
easat-1444	218	94	%	%	NOUN
easat-1444	218	95	5	5	NUM
easat-1444	218	96	to	to	PART
easat-1444	218	97	10	10	NUM
easat-1444	218	98	years	year	NOUN
easat-1444	218	99	old	old	ADJ
easat-1444	218	100	40	40	NUM
easat-1444	218	101	%	%	NOUN
easat-1444	218	102	services	service	NOUN
easat-1444	218	103	24	24	NUM
easat-1444	218	104	%	%	NOUN
easat-1444	218	105	large	large	ADJ
easat-1444	218	106	(	(	PUNCT
easat-1444	218	107	>	>	SYM
easat-1444	218	108	200	200	NUM
easat-1444	218	109	employees	employee	NOUN
easat-1444	218	110	)	)	PUNCT
easat-1444	218	111	30	30	NUM
easat-1444	218	112	%	%	NOUN
easat-1444	218	113	average	average	ADJ
easat-1444	218	114	24	24	NUM
easat-1444	218	115	%	%	NOUN
easat-1444	218	116	low	low	ADJ
easat-1444	218	117	22	22	NUM
easat-1444	218	118	%	%	NOUN
easat-1444	218	119	low	low	ADJ
easat-1444	218	120	25	25	NUM
easat-1444	218	121	%	%	NOUN
easat-1444	218	122	less	less	ADV
easat-1444	218	123	liquid	liquid	ADJ
easat-1444	218	124	22	22	NUM
easat-1444	218	125	%	%	NOUN
easat-1444	218	126	less	less	ADV
easat-1444	218	127	profitable	profitable	ADJ
easat-1444	218	128	25	25	NUM
easat-1444	218	129	%	%	NOUN
easat-1444	218	130	>	>	SYM
easat-1444	218	131	10	10	NUM
easat-1444	218	132	years	year	NOUN
easat-1444	218	133	old	old	ADJ
easat-1444	218	134	30	30	NUM
easat-1444	218	135	%	%	NOUN
easat-1444	218	136	industry	industry	NOUN
easat-1444	218	137	others	other	NOUN
easat-1444	218	138	21	21	NUM
easat-1444	218	139	%	%	NOUN
easat-1444	218	140	20	20	NUM
easat-1444	218	141	%	%	NOUN
easat-1444	218	142	poor	poor	ADJ
easat-1444	218	143	14	14	NUM
easat-1444	218	144	%	%	NOUN
easat-1444	218	145	very	very	ADV
easat-1444	218	146	low	low	ADJ
easat-1444	218	147	15	15	NUM
easat-1444	218	148	%	%	NOUN
easat-1444	218	149	illiquid	illiquid	ADJ
easat-1444	218	150	11	11	NUM
easat-1444	218	151	%	%	NOUN
easat-1444	218	152	nonprofitable	nonprofitable	ADJ
easat-1444	218	153	5	5	NUM
easat-1444	218	154	%	%	NOUN
easat-1444	218	155	source	source	NOUN
easat-1444	218	156	:	:	PUNCT
easat-1444	218	157	authors	author	NOUN
easat-1444	218	158	'	'	PART
easat-1444	218	159	compilation	compilation	NOUN
easat-1444	218	160	692	692	NUM
easat-1444	218	161	edelweiss	edelweiss	PROPN
easat-1444	218	162	applied	apply	VERB
easat-1444	218	163	science	science	NOUN
easat-1444	218	164	and	and	CCONJ
easat-1444	218	165	technology	technology	NOUN
easat-1444	218	166	issn	issn	PROPN
easat-1444	218	167	:	:	PUNCT
easat-1444	218	168	2576	2576	NUM
easat-1444	218	169	-	-	SYM
easat-1444	218	170	8484	8484	NUM
easat-1444	218	171	vol	vol	NOUN
easat-1444	218	172	.	.	PROPN
easat-1444	218	173	8	8	NUM
easat-1444	218	174	,	,	PUNCT
easat-1444	218	175	no	no	INTJ
easat-1444	218	176	.	.	NOUN
easat-1444	218	177	4	4	NUM
easat-1444	218	178	:	:	PUNCT
easat-1444	218	179	683	683	NUM
easat-1444	218	180	-	-	SYM
easat-1444	218	181	696	696	NUM
easat-1444	218	182	,	,	PUNCT
easat-1444	218	183	2024	2024	NUM
easat-1444	218	184	doi	doi	NOUN
easat-1444	218	185	:	:	PUNCT
easat-1444	218	186	10.55214/25768484.v8i4.1444	10.55214/25768484.v8i4.1444	NUM
easat-1444	218	187	©	©	PROPN
easat-1444	218	188	2024	2024	NUM
easat-1444	218	189	by	by	ADP
easat-1444	218	190	the	the	DET
easat-1444	218	191	authors	author	NOUN
easat-1444	218	192	;	;	PUNCT
easat-1444	218	193	licensee	licensee	PROPN
easat-1444	218	194	learning	learning	NOUN
easat-1444	218	195	gate	gate	VERB
easat-1444	218	196	this	this	DET
easat-1444	218	197	table	table	NOUN
easat-1444	218	198	summarizes	summarize	VERB
easat-1444	218	199	descriptive	descriptive	ADJ
easat-1444	218	200	statistics	statistic	NOUN
easat-1444	218	201	.	.	PUNCT
easat-1444	219	1	it	it	PRON
easat-1444	219	2	highlights	highlight	VERB
easat-1444	219	3	the	the	DET
easat-1444	219	4	distribution	distribution	NOUN
easat-1444	219	5	of	of	ADP
easat-1444	219	6	companies	company	NOUN
easat-1444	219	7	and	and	CCONJ
easat-1444	219	8	the	the	DET
easat-1444	219	9	various	various	ADJ
easat-1444	219	10	criteria	criterion	NOUN
easat-1444	219	11	affecting	affect	VERB
easat-1444	219	12	financial	financial	ADJ
easat-1444	219	13	stability	stability	NOUN
easat-1444	219	14	.	.	PUNCT
easat-1444	220	1	these	these	DET
easat-1444	220	2	statistics	statistic	NOUN
easat-1444	220	3	should	should	AUX
easat-1444	220	4	help	help	VERB
easat-1444	220	5	researchers	researcher	NOUN
easat-1444	220	6	understand	understand	VERB
easat-1444	220	7	the	the	DET
easat-1444	220	8	factors	factor	NOUN
easat-1444	220	9	contributing	contribute	VERB
easat-1444	220	10	to	to	ADP
easat-1444	220	11	financial	financial	ADJ
easat-1444	220	12	distress	distress	NOUN
easat-1444	220	13	and	and	CCONJ
easat-1444	220	14	develop	develop	VERB
easat-1444	220	15	strategies	strategy	NOUN
easat-1444	220	16	to	to	PART
easat-1444	220	17	mitigate	mitigate	VERB
easat-1444	220	18	these	these	DET
easat-1444	220	19	risks	risk	NOUN
easat-1444	220	20	.	.	PUNCT
easat-1444	221	1	4	4	X
easat-1444	221	2	.	.	NOUN
easat-1444	221	3	results	result	NOUN
easat-1444	221	4	and	and	CCONJ
easat-1444	221	5	discussion	discussion	NOUN
easat-1444	221	6	4.1	4.1	NUM
easat-1444	221	7	.	.	PUNCT
easat-1444	222	1	model	model	NOUN
easat-1444	222	2	performance	performance	NOUN
easat-1444	222	3	the	the	DET
easat-1444	222	4	auc	auc	NOUN
easat-1444	222	5	-	-	PUNCT
easat-1444	222	6	roc	roc	NOUN
easat-1444	222	7	results	result	NOUN
easat-1444	222	8	for	for	ADP
easat-1444	222	9	the	the	DET
easat-1444	222	10	model	model	NOUN
easat-1444	222	11	are	be	AUX
easat-1444	222	12	0.9694	0.9694	NUM
easat-1444	222	13	.	.	PUNCT
easat-1444	223	1	this	this	DET
easat-1444	223	2	high	high	ADJ
easat-1444	223	3	value	value	NOUN
easat-1444	223	4	,	,	PUNCT
easat-1444	223	5	generally	generally	ADV
easat-1444	223	6	above	above	ADP
easat-1444	223	7	0.8	0.8	NUM
easat-1444	223	8	,	,	PUNCT
easat-1444	223	9	indicates	indicate	VERB
easat-1444	223	10	that	that	SCONJ
easat-1444	223	11	the	the	DET
easat-1444	223	12	model	model	NOUN
easat-1444	223	13	effectively	effectively	ADV
easat-1444	223	14	distinguishes	distinguish	VERB
easat-1444	223	15	between	between	ADP
easat-1444	223	16	the	the	DET
easat-1444	223	17	different	different	ADJ
easat-1444	223	18	classes	class	NOUN
easat-1444	223	19	.	.	PUNCT
easat-1444	224	1	the	the	DET
easat-1444	224	2	model	model	NOUN
easat-1444	224	3	can	can	AUX
easat-1444	224	4	accurately	accurately	ADV
easat-1444	224	5	differentiate	differentiate	VERB
easat-1444	224	6	between	between	ADP
easat-1444	224	7	financially	financially	ADV
easat-1444	224	8	distressed	distressed	ADJ
easat-1444	224	9	and	and	CCONJ
easat-1444	224	10	healthy	healthy	ADJ
easat-1444	224	11	companies	company	NOUN
easat-1444	224	12	.	.	PUNCT
easat-1444	225	1	the	the	DET
easat-1444	225	2	accuracy	accuracy	NOUN
easat-1444	225	3	of	of	ADP
easat-1444	225	4	the	the	DET
easat-1444	225	5	model	model	NOUN
easat-1444	225	6	is	be	AUX
easat-1444	225	7	0.9644	0.9644	NUM
easat-1444	225	8	.	.	PUNCT
easat-1444	226	1	this	this	PRON
easat-1444	226	2	indicates	indicate	VERB
easat-1444	226	3	the	the	DET
easat-1444	226	4	proportion	proportion	NOUN
easat-1444	226	5	of	of	ADP
easat-1444	226	6	correct	correct	ADJ
easat-1444	226	7	predictions	prediction	NOUN
easat-1444	226	8	made	make	VERB
easat-1444	226	9	by	by	ADP
easat-1444	226	10	the	the	DET
easat-1444	226	11	model	model	NOUN
easat-1444	226	12	.	.	PUNCT
easat-1444	227	1	with	with	ADP
easat-1444	227	2	a	a	DET
easat-1444	227	3	score	score	NOUN
easat-1444	227	4	of	of	ADP
easat-1444	227	5	0.9644	0.9644	NUM
easat-1444	227	6	,	,	PUNCT
easat-1444	227	7	the	the	DET
easat-1444	227	8	model	model	NOUN
easat-1444	227	9	correctly	correctly	ADV
easat-1444	227	10	classified	classify	VERB
easat-1444	227	11	around	around	ADP
easat-1444	227	12	96.5	96.5	NUM
easat-1444	227	13	%	%	NOUN
easat-1444	227	14	of	of	ADP
easat-1444	227	15	the	the	DET
easat-1444	227	16	companies	company	NOUN
easat-1444	227	17	(	(	PUNCT
easat-1444	227	18	distressed	distressed	ADJ
easat-1444	227	19	or	or	CCONJ
easat-1444	227	20	healthy	healthy	ADJ
easat-1444	227	21	)	)	PUNCT
easat-1444	227	22	in	in	ADP
easat-1444	227	23	the	the	DET
easat-1444	227	24	dataset	dataset	NOUN
easat-1444	227	25	.	.	PUNCT
easat-1444	228	1	the	the	DET
easat-1444	228	2	model	model	NOUN
easat-1444	228	3	's	's	PART
easat-1444	228	4	recall	recall	NOUN
easat-1444	228	5	value	value	NOUN
easat-1444	228	6	is	be	AUX
easat-1444	228	7	0.8616	0.8616	NUM
easat-1444	228	8	,	,	PUNCT
easat-1444	228	9	which	which	PRON
easat-1444	228	10	measures	measure	VERB
easat-1444	228	11	its	its	PRON
easat-1444	228	12	ability	ability	NOUN
easat-1444	228	13	to	to	PART
easat-1444	228	14	identify	identify	VERB
easat-1444	228	15	companies	company	NOUN
easat-1444	228	16	in	in	ADP
easat-1444	228	17	financial	financial	ADJ
easat-1444	228	18	difficulty	difficulty	NOUN
easat-1444	228	19	(	(	PUNCT
easat-1444	228	20	true	true	ADJ
easat-1444	228	21	positives	positive	NOUN
easat-1444	228	22	)	)	PUNCT
easat-1444	228	23	correctly	correctly	ADV
easat-1444	228	24	.	.	PUNCT
easat-1444	229	1	a	a	DET
easat-1444	229	2	score	score	NOUN
easat-1444	229	3	of	of	ADP
easat-1444	229	4	0.8616	0.8616	NUM
easat-1444	229	5	corresponds	correspond	NOUN
easat-1444	229	6	to	to	ADP
easat-1444	229	7	the	the	DET
easat-1444	229	8	model	model	NOUN
easat-1444	229	9	's	's	PART
easat-1444	229	10	identification	identification	NOUN
easat-1444	229	11	of	of	ADP
easat-1444	229	12	around	around	ADP
easat-1444	229	13	86	86	NUM
easat-1444	229	14	%	%	NOUN
easat-1444	229	15	of	of	ADP
easat-1444	229	16	companies	company	NOUN
easat-1444	229	17	in	in	ADP
easat-1444	229	18	financial	financial	ADJ
easat-1444	229	19	difficulty	difficulty	NOUN
easat-1444	229	20	in	in	ADP
easat-1444	229	21	the	the	DET
easat-1444	229	22	data	datum	NOUN
easat-1444	229	23	set	set	VERB
easat-1444	229	24	.	.	PUNCT
easat-1444	230	1	the	the	DET
easat-1444	230	2	f	f	NOUN
easat-1444	230	3	-	-	PUNCT
easat-1444	230	4	measure	measure	NOUN
easat-1444	230	5	is	be	AUX
easat-1444	230	6	0.9143	0.9143	NUM
easat-1444	230	7	.	.	PUNCT
easat-1444	231	1	this	this	DET
easat-1444	231	2	combined	combine	VERB
easat-1444	231	3	metric	metric	NOUN
easat-1444	231	4	takes	take	VERB
easat-1444	231	5	into	into	ADP
easat-1444	231	6	account	account	NOUN
easat-1444	231	7	both	both	DET
easat-1444	231	8	precision	precision	NOUN
easat-1444	231	9	and	and	CCONJ
easat-1444	231	10	recall	recall	NOUN
easat-1444	231	11	.	.	PUNCT
easat-1444	232	1	a	a	DET
easat-1444	232	2	score	score	NOUN
easat-1444	232	3	of	of	ADP
easat-1444	232	4	0.9143	0.9143	PRON
easat-1444	232	5	indicates	indicate	VERB
easat-1444	232	6	a	a	DET
easat-1444	232	7	good	good	ADJ
easat-1444	232	8	balance	balance	NOUN
easat-1444	232	9	between	between	ADP
easat-1444	232	10	these	these	DET
easat-1444	232	11	two	two	NUM
easat-1444	232	12	measures	measure	NOUN
easat-1444	232	13	,	,	PUNCT
easat-1444	232	14	reflecting	reflect	VERB
easat-1444	232	15	the	the	DET
easat-1444	232	16	overall	overall	ADJ
easat-1444	232	17	effectiveness	effectiveness	NOUN
easat-1444	232	18	of	of	ADP
easat-1444	232	19	the	the	DET
easat-1444	232	20	model	model	NOUN
easat-1444	232	21	.	.	PUNCT
easat-1444	233	1	according	accord	VERB
easat-1444	233	2	to	to	ADP
easat-1444	233	3	an	an	DET
easat-1444	233	4	overall	overall	ADJ
easat-1444	233	5	analysis	analysis	NOUN
easat-1444	233	6	,	,	PUNCT
easat-1444	233	7	the	the	DET
easat-1444	233	8	high	high	ADJ
easat-1444	233	9	auc	auc	NOUN
easat-1444	233	10	-	-	PUNCT
easat-1444	233	11	roc	roc	NOUN
easat-1444	233	12	score	score	NOUN
easat-1444	233	13	and	and	CCONJ
easat-1444	233	14	precision	precision	NOUN
easat-1444	233	15	rate	rate	NOUN
easat-1444	233	16	demonstrate	demonstrate	VERB
easat-1444	233	17	that	that	SCONJ
easat-1444	233	18	the	the	DET
easat-1444	233	19	model	model	NOUN
easat-1444	233	20	can	can	AUX
easat-1444	233	21	differentiate	differentiate	VERB
easat-1444	233	22	between	between	ADP
easat-1444	233	23	financially	financially	ADV
easat-1444	233	24	distressed	distressed	ADJ
easat-1444	233	25	and	and	CCONJ
easat-1444	233	26	healthy	healthy	ADJ
easat-1444	233	27	companies	company	NOUN
easat-1444	233	28	.	.	PUNCT
easat-1444	234	1	the	the	DET
easat-1444	234	2	slightly	slightly	ADV
easat-1444	234	3	lower	low	ADJ
easat-1444	234	4	recall	recall	NOUN
easat-1444	234	5	rate	rate	NOUN
easat-1444	234	6	(	(	PUNCT
easat-1444	234	7	0.8610	0.8610	NUM
easat-1444	234	8	)	)	PUNCT
easat-1444	234	9	suggests	suggest	VERB
easat-1444	234	10	that	that	SCONJ
easat-1444	234	11	the	the	DET
easat-1444	234	12	model	model	NOUN
easat-1444	234	13	may	may	AUX
easat-1444	234	14	fail	fail	VERB
easat-1444	234	15	to	to	PART
easat-1444	234	16	detect	detect	VERB
easat-1444	234	17	some	some	DET
easat-1444	234	18	companies	company	NOUN
easat-1444	234	19	in	in	ADP
easat-1444	234	20	financial	financial	ADJ
easat-1444	234	21	difficulty	difficulty	NOUN
easat-1444	234	22	(	(	PUNCT
easat-1444	234	23	false	false	ADJ
easat-1444	234	24	negatives	negative	NOUN
easat-1444	234	25	)	)	PUNCT
easat-1444	234	26	.	.	PUNCT
easat-1444	235	1	however	however	ADV
easat-1444	235	2	,	,	PUNCT
easat-1444	235	3	specific	specific	ADJ
easat-1444	235	4	priorities	priority	NOUN
easat-1444	235	5	may	may	AUX
easat-1444	235	6	be	be	AUX
easat-1444	235	7	of	of	ADP
easat-1444	235	8	crucial	crucial	ADJ
easat-1444	235	9	importance	importance	NOUN
easat-1444	235	10	in	in	ADP
easat-1444	235	11	this	this	DET
easat-1444	235	12	respect	respect	NOUN
easat-1444	235	13	.	.	PUNCT
easat-1444	236	1	if	if	SCONJ
easat-1444	236	2	early	early	ADJ
easat-1444	236	3	detection	detection	NOUN
easat-1444	236	4	of	of	ADP
easat-1444	236	5	distressed	distressed	ADJ
easat-1444	236	6	situations	situation	NOUN
easat-1444	236	7	is	be	AUX
easat-1444	236	8	essential	essential	ADJ
easat-1444	236	9	,	,	PUNCT
easat-1444	236	10	adjusting	adjust	VERB
easat-1444	236	11	the	the	DET
easat-1444	236	12	model	model	NOUN
easat-1444	236	13	to	to	PART
easat-1444	236	14	improve	improve	VERB
easat-1444	236	15	recall	recall	NOUN
easat-1444	236	16	may	may	AUX
easat-1444	236	17	be	be	AUX
easat-1444	236	18	worth	worth	ADJ
easat-1444	236	19	considering	consider	VERB
easat-1444	236	20	,	,	PUNCT
easat-1444	236	21	even	even	ADV
easat-1444	236	22	if	if	SCONJ
easat-1444	236	23	this	this	PRON
easat-1444	236	24	results	result	VERB
easat-1444	236	25	in	in	ADP
easat-1444	236	26	a	a	DET
easat-1444	236	27	slight	slight	ADJ
easat-1444	236	28	reduction	reduction	NOUN
easat-1444	236	29	in	in	ADP
easat-1444	236	30	precision	precision	NOUN
easat-1444	236	31	.	.	PUNCT
easat-1444	237	1	table	table	NOUN
easat-1444	237	2	2	2	NUM
easat-1444	237	3	.	.	PUNCT
easat-1444	237	4	model	model	NOUN
easat-1444	237	5	performance	performance	NOUN
easat-1444	237	6	metrics	metric	NOUN
easat-1444	237	7	.	.	PUNCT
easat-1444	238	1	auc	auc	NOUN
easat-1444	238	2	-	-	PUNCT
easat-1444	238	3	roc	roc	NOUN
easat-1444	238	4	0,9694	0,9694	PROPN
easat-1444	238	5	accuracy	accuracy	NOUN
easat-1444	238	6	0,9644	0,9644	PROPN
easat-1444	238	7	recall	recall	NOUN
easat-1444	238	8	0,8616	0,8616	PROPN
easat-1444	238	9	f	f	X
easat-1444	238	10	-	-	PUNCT
easat-1444	238	11	measure	measure	NOUN
easat-1444	238	12	0,9143	0,9143	NOUN
easat-1444	238	13	source	source	NOUN
easat-1444	238	14	:	:	PUNCT
easat-1444	238	15	authors	author	NOUN
easat-1444	238	16	'	'	PART
easat-1444	238	17	compilation	compilation	NOUN
easat-1444	238	18	,	,	PUNCT
easat-1444	238	19	r	r	NOUN
easat-1444	238	20	this	this	DET
easat-1444	238	21	evaluation	evaluation	NOUN
easat-1444	238	22	reveals	reveal	VERB
easat-1444	238	23	that	that	SCONJ
easat-1444	238	24	the	the	DET
easat-1444	238	25	financial	financial	ADJ
easat-1444	238	26	distress	distress	NOUN
easat-1444	238	27	prediction	prediction	NOUN
easat-1444	238	28	model	model	NOUN
easat-1444	238	29	performs	perform	VERB
easat-1444	238	30	very	very	ADV
easat-1444	238	31	well	well	ADV
easat-1444	238	32	.	.	PUNCT
easat-1444	239	1	it	it	PRON
easat-1444	239	2	can	can	AUX
easat-1444	239	3	effectively	effectively	ADV
easat-1444	239	4	distinguish	distinguish	VERB
easat-1444	239	5	distressed	distressed	ADJ
easat-1444	239	6	companies	company	NOUN
easat-1444	239	7	from	from	ADP
easat-1444	239	8	those	those	PRON
easat-1444	239	9	in	in	ADP
easat-1444	239	10	good	good	ADJ
easat-1444	239	11	financial	financial	ADJ
easat-1444	239	12	health	health	NOUN
easat-1444	239	13	.	.	PUNCT
easat-1444	240	1	nevertheless	nevertheless	ADV
easat-1444	240	2	,	,	PUNCT
easat-1444	240	3	the	the	DET
easat-1444	240	4	tradeoff	tradeoff	NOUN
easat-1444	240	5	between	between	ADP
easat-1444	240	6	accuracy	accuracy	NOUN
easat-1444	240	7	and	and	CCONJ
easat-1444	240	8	recall	recall	NOUN
easat-1444	240	9	according	accord	VERB
easat-1444	240	10	to	to	ADP
easat-1444	240	11	specific	specific	ADJ
easat-1444	240	12	priorities	priority	NOUN
easat-1444	240	13	must	must	AUX
easat-1444	240	14	be	be	AUX
easat-1444	240	15	considered	consider	VERB
easat-1444	240	16	.	.	PUNCT
easat-1444	241	1	4.2	4.2	NUM
easat-1444	241	2	.	.	PUNCT
easat-1444	242	1	logistic	logistic	ADJ
easat-1444	242	2	regression	regression	NOUN
easat-1444	242	3	analysis	analysis	NOUN
easat-1444	242	4	for	for	ADP
easat-1444	242	5	the	the	DET
easat-1444	242	6	logistic	logistic	ADJ
easat-1444	242	7	regression	regression	NOUN
easat-1444	242	8	model	model	NOUN
easat-1444	242	9	used	use	VERB
easat-1444	242	10	in	in	ADP
easat-1444	242	11	r	r	NOUN
easat-1444	242	12	,	,	PUNCT
easat-1444	242	13	the	the	DET
easat-1444	242	14	specification	specification	NOUN
easat-1444	242	15	was	be	AUX
easat-1444	242	16	as	as	SCONJ
easat-1444	242	17	follows	follow	VERB
easat-1444	242	18	:	:	PUNCT
easat-1444	242	19	𝑔𝑙𝑚(𝑓𝑜𝑟𝑚𝑢𝑙𝑎	𝑔𝑙𝑚(𝑓𝑜𝑟𝑚𝑢𝑙𝑎	X
easat-1444	242	20	=	=	PUNCT
easat-1444	243	1	𝐷𝑖𝑠𝑡𝑟𝑒𝑠𝑠~𝐽𝑜𝑛𝑒𝑠	𝐷𝑖𝑠𝑡𝑟𝑒𝑠𝑠~𝐽𝑜𝑛𝑒𝑠	PROPN
easat-1444	243	2	+	+	CCONJ
easat-1444	243	3	𝑂𝑔𝑜𝑣	𝑂𝑔𝑜𝑣	PROPN
easat-1444	243	4	+	+	CCONJ
easat-1444	243	5	𝐼𝑛𝑑𝑒𝑏𝑡𝑛𝑒𝑠𝑠	𝐼𝑛𝑑𝑒𝑏𝑡𝑛𝑒𝑠𝑠	PROPN
easat-1444	243	6	+	+	CCONJ
easat-1444	243	7	𝑅𝑒𝑛𝑑𝐾𝑃	𝑅𝑒𝑛𝑑𝐾𝑃	PROPN
easat-1444	243	8	+	+	CCONJ
easat-1444	243	9	𝑇𝑦𝑝𝑒𝐴𝑐𝑡𝑖𝑣𝑖𝑡𝑦	𝑇𝑦𝑝𝑒𝐴𝑐𝑡𝑖𝑣𝑖𝑡𝑦	PROPN
easat-1444	243	10	+	+	CCONJ
easat-1444	243	11	𝑆𝑖𝑧𝑒	𝑆𝑖𝑧𝑒	PROPN
easat-1444	243	12	+	+	CCONJ
easat-1444	243	13	𝑅𝐿𝑖𝑞𝑢𝑖𝑑𝑖𝑡𝑦	𝑅𝐿𝑖𝑞𝑢𝑖𝑑𝑖𝑡𝑦	PROPN
easat-1444	243	14	=	=	PUNCT
easat-1444	243	15	𝑏𝑖𝑛𝑜𝑚𝑖𝑎𝑙	𝑏𝑖𝑛𝑜𝑚𝑖𝑎𝑙	NOUN
easat-1444	243	16	,	,	PUNCT
easat-1444	243	17	𝑑𝑎𝑡𝑎	𝑑𝑎𝑡𝑎	NOUN
easat-1444	243	18	=	=	SYM
easat-1444	243	19	𝐷𝐸𝑇	𝐷𝐸𝑇	PROPN
easat-1444	243	20	)	)	PUNCT
easat-1444	243	21	the	the	DET
easat-1444	243	22	intercept	intercept	NOUN
easat-1444	243	23	is	be	AUX
easat-1444	243	24	the	the	DET
easat-1444	243	25	probability	probability	NOUN
easat-1444	243	26	of	of	ADP
easat-1444	243	27	financial	financial	ADJ
easat-1444	243	28	distress	distress	NOUN
easat-1444	243	29	when	when	SCONJ
easat-1444	243	30	all	all	DET
easat-1444	243	31	independent	independent	ADJ
easat-1444	243	32	variables	variable	NOUN
easat-1444	243	33	equal	equal	ADJ
easat-1444	243	34	zero	zero	NUM
easat-1444	243	35	.	.	PUNCT
easat-1444	244	1	with	with	ADP
easat-1444	244	2	an	an	DET
easat-1444	244	3	intercept	intercept	NOUN
easat-1444	244	4	value	value	NOUN
easat-1444	244	5	of	of	ADP
easat-1444	244	6	4.204	4.204	NUM
easat-1444	244	7	,	,	PUNCT
easat-1444	244	8	the	the	DET
easat-1444	244	9	baseline	baseline	ADJ
easat-1444	244	10	probability	probability	NOUN
easat-1444	244	11	of	of	ADP
easat-1444	244	12	financial	financial	ADJ
easat-1444	244	13	distress	distress	NOUN
easat-1444	244	14	is	be	AUX
easat-1444	244	15	relatively	relatively	ADV
easat-1444	244	16	high	high	ADJ
easat-1444	244	17	.	.	PUNCT
easat-1444	245	1	the	the	DET
easat-1444	245	2	jones	jones	PROPN
easat-1444	245	3	variable	variable	PROPN
easat-1444	245	4	has	have	VERB
easat-1444	245	5	a	a	DET
easat-1444	245	6	negative	negative	ADJ
easat-1444	245	7	and	and	CCONJ
easat-1444	245	8	significant	significant	ADJ
easat-1444	245	9	coefficient	coefficient	NOUN
easat-1444	245	10	,	,	PUNCT
easat-1444	245	11	indicating	indicate	VERB
easat-1444	245	12	that	that	SCONJ
easat-1444	245	13	higher	high	ADJ
easat-1444	245	14	values	value	NOUN
easat-1444	245	15	of	of	ADP
easat-1444	245	16	the	the	DET
easat-1444	245	17	jones	jones	PROPN
easat-1444	245	18	indicator	indicator	PROPN
easat-1444	245	19	,	,	PUNCT
easat-1444	245	20	which	which	PRON
easat-1444	245	21	reflect	reflect	VERB
easat-1444	245	22	better	well	ADJ
easat-1444	245	23	quality	quality	NOUN
easat-1444	245	24	of	of	ADP
easat-1444	245	25	financial	financial	ADJ
easat-1444	245	26	information	information	NOUN
easat-1444	245	27	,	,	PUNCT
easat-1444	245	28	are	be	AUX
easat-1444	245	29	associated	associate	VERB
easat-1444	245	30	with	with	ADP
easat-1444	245	31	a	a	DET
easat-1444	245	32	lower	low	ADJ
easat-1444	245	33	probability	probability	NOUN
easat-1444	245	34	of	of	ADP
easat-1444	245	35	financial	financial	ADJ
easat-1444	245	36	distress	distress	NOUN
easat-1444	245	37	.	.	PUNCT
easat-1444	246	1	this	this	PRON
easat-1444	246	2	confirms	confirm	VERB
easat-1444	246	3	the	the	DET
easat-1444	246	4	importance	importance	NOUN
easat-1444	246	5	of	of	ADP
easat-1444	246	6	accurate	accurate	ADJ
easat-1444	246	7	and	and	CCONJ
easat-1444	246	8	transparent	transparent	ADJ
easat-1444	246	9	financial	financial	ADJ
easat-1444	246	10	information	information	NOUN
easat-1444	246	11	in	in	ADP
easat-1444	246	12	helping	help	VERB
easat-1444	246	13	investors	investor	NOUN
easat-1444	246	14	assess	assess	VERB
easat-1444	246	15	a	a	DET
easat-1444	246	16	company	company	NOUN
easat-1444	246	17	's	's	PART
easat-1444	246	18	financial	financial	ADJ
easat-1444	246	19	health	health	NOUN
easat-1444	246	20	.	.	PUNCT
easat-1444	247	1	the	the	DET
easat-1444	247	2	qgov	qgov	NOUN
easat-1444	247	3	variable	variable	NOUN
easat-1444	247	4	also	also	ADV
easat-1444	247	5	has	have	VERB
easat-1444	247	6	a	a	DET
easat-1444	247	7	negative	negative	ADJ
easat-1444	247	8	and	and	CCONJ
easat-1444	247	9	significant	significant	ADJ
easat-1444	247	10	coefficient	coefficient	NOUN
easat-1444	247	11	,	,	PUNCT
easat-1444	247	12	suggesting	suggest	VERB
easat-1444	247	13	that	that	SCONJ
easat-1444	247	14	better	well	ADJ
easat-1444	247	15	corporate	corporate	ADJ
easat-1444	247	16	governance	governance	NOUN
easat-1444	247	17	quality	quality	NOUN
easat-1444	247	18	reduces	reduce	VERB
easat-1444	247	19	the	the	DET
easat-1444	247	20	probability	probability	NOUN
easat-1444	247	21	of	of	ADP
easat-1444	247	22	financial	financial	ADJ
easat-1444	247	23	difficulties	difficulty	NOUN
easat-1444	247	24	.	.	PUNCT
easat-1444	248	1	this	this	DET
easat-1444	248	2	finding	finding	NOUN
easat-1444	248	3	supports	support	VERB
easat-1444	248	4	the	the	DET
easat-1444	248	5	idea	idea	NOUN
easat-1444	248	6	that	that	SCONJ
easat-1444	248	7	693	693	NUM
easat-1444	248	8	edelweiss	edelweiss	PROPN
easat-1444	248	9	applied	apply	VERB
easat-1444	248	10	science	science	NOUN
easat-1444	248	11	and	and	CCONJ
easat-1444	248	12	technology	technology	NOUN
easat-1444	248	13	issn	issn	PROPN
easat-1444	248	14	:	:	PUNCT
easat-1444	248	15	2576	2576	NUM
easat-1444	248	16	-	-	SYM
easat-1444	248	17	8484	8484	NUM
easat-1444	248	18	vol	vol	NOUN
easat-1444	248	19	.	.	PROPN
easat-1444	248	20	8	8	NUM
easat-1444	248	21	,	,	PUNCT
easat-1444	248	22	no	no	INTJ
easat-1444	248	23	.	.	NOUN
easat-1444	248	24	4	4	NUM
easat-1444	248	25	:	:	PUNCT
easat-1444	248	26	683	683	NUM
easat-1444	248	27	-	-	SYM
easat-1444	248	28	696	696	NUM
easat-1444	248	29	,	,	PUNCT
easat-1444	248	30	2024	2024	NUM
easat-1444	248	31	doi	doi	NOUN
easat-1444	248	32	:	:	PUNCT
easat-1444	248	33	10.55214/25768484.v8i4.1444	10.55214/25768484.v8i4.1444	NUM
easat-1444	248	34	©	©	PROPN
easat-1444	248	35	2024	2024	NUM
easat-1444	248	36	by	by	ADP
easat-1444	248	37	the	the	DET
easat-1444	248	38	authors	author	NOUN
easat-1444	248	39	;	;	PUNCT
easat-1444	248	40	licensee	licensee	PROPN
easat-1444	248	41	learning	learning	NOUN
easat-1444	248	42	gate	gate	VERB
easat-1444	248	43	solid	solid	ADJ
easat-1444	248	44	governance	governance	NOUN
easat-1444	248	45	practices	practice	NOUN
easat-1444	248	46	improve	improve	VERB
easat-1444	248	47	risk	risk	NOUN
easat-1444	248	48	management	management	NOUN
easat-1444	248	49	and	and	CCONJ
easat-1444	248	50	informed	informed	ADJ
easat-1444	248	51	decision	decision	NOUN
easat-1444	248	52	-	-	PUNCT
easat-1444	248	53	making	making	NOUN
easat-1444	248	54	,	,	PUNCT
easat-1444	248	55	thereby	thereby	ADV
easat-1444	248	56	reducing	reduce	VERB
easat-1444	248	57	the	the	DET
easat-1444	248	58	risk	risk	NOUN
easat-1444	248	59	of	of	ADP
easat-1444	248	60	bankruptcy	bankruptcy	NOUN
easat-1444	248	61	.	.	PUNCT
easat-1444	249	1	the	the	DET
easat-1444	249	2	coefficient	coefficient	NOUN
easat-1444	249	3	for	for	ADP
easat-1444	249	4	the	the	DET
easat-1444	249	5	debt	debt	NOUN
easat-1444	249	6	variable	variable	NOUN
easat-1444	249	7	is	be	AUX
easat-1444	249	8	positive	positive	ADJ
easat-1444	249	9	and	and	CCONJ
easat-1444	249	10	highly	highly	ADV
easat-1444	249	11	significant	significant	ADJ
easat-1444	249	12	,	,	PUNCT
easat-1444	249	13	meaning	mean	VERB
easat-1444	249	14	that	that	SCONJ
easat-1444	249	15	higher	high	ADJ
easat-1444	249	16	debt	debt	NOUN
easat-1444	249	17	ratios	ratio	NOUN
easat-1444	249	18	significantly	significantly	ADV
easat-1444	249	19	increase	increase	VERB
easat-1444	249	20	the	the	DET
easat-1444	249	21	likelihood	likelihood	NOUN
easat-1444	249	22	of	of	ADP
easat-1444	249	23	financial	financial	ADJ
easat-1444	249	24	distress	distress	NOUN
easat-1444	249	25	.	.	PUNCT
easat-1444	250	1	this	this	DET
easat-1444	250	2	observation	observation	NOUN
easat-1444	250	3	is	be	AUX
easat-1444	250	4	consistent	consistent	ADJ
easat-1444	250	5	with	with	ADP
easat-1444	250	6	the	the	DET
easat-1444	250	7	idea	idea	NOUN
easat-1444	250	8	that	that	SCONJ
easat-1444	250	9	excessive	excessive	ADJ
easat-1444	250	10	debt	debt	NOUN
easat-1444	250	11	increases	increase	VERB
easat-1444	250	12	financial	financial	ADJ
easat-1444	250	13	vulnerability	vulnerability	NOUN
easat-1444	250	14	.	.	PUNCT
easat-1444	251	1	the	the	DET
easat-1444	251	2	rendkp	rendkp	ADJ
easat-1444	251	3	variable	variable	NOUN
easat-1444	251	4	,	,	PUNCT
easat-1444	251	5	relating	relate	VERB
easat-1444	251	6	to	to	PART
easat-1444	251	7	return	return	VERB
easat-1444	251	8	on	on	ADP
easat-1444	251	9	equity	equity	NOUN
easat-1444	251	10	(	(	PUNCT
easat-1444	251	11	roe	roe	PROPN
easat-1444	251	12	)	)	PUNCT
easat-1444	251	13	,	,	PUNCT
easat-1444	251	14	has	have	VERB
easat-1444	251	15	a	a	DET
easat-1444	251	16	negative	negative	ADJ
easat-1444	251	17	and	and	CCONJ
easat-1444	251	18	significant	significant	ADJ
easat-1444	251	19	coefficient	coefficient	NOUN
easat-1444	251	20	at	at	ADP
easat-1444	251	21	the	the	DET
easat-1444	251	22	5	5	NUM
easat-1444	251	23	%	%	NOUN
easat-1444	251	24	level	level	NOUN
easat-1444	251	25	(	(	PUNCT
easat-1444	251	26	0.0426	0.0426	NUM
easat-1444	251	27	)	)	PUNCT
easat-1444	251	28	.	.	PUNCT
easat-1444	252	1	this	this	PRON
easat-1444	252	2	suggests	suggest	VERB
easat-1444	252	3	that	that	SCONJ
easat-1444	252	4	higher	high	ADJ
easat-1444	252	5	profitability	profitability	NOUN
easat-1444	252	6	is	be	AUX
easat-1444	252	7	associated	associate	VERB
easat-1444	252	8	with	with	ADP
easat-1444	252	9	a	a	DET
easat-1444	252	10	lower	low	ADJ
easat-1444	252	11	probability	probability	NOUN
easat-1444	252	12	of	of	ADP
easat-1444	252	13	financial	financial	ADJ
easat-1444	252	14	distress	distress	NOUN
easat-1444	252	15	,	,	PUNCT
easat-1444	252	16	highlighting	highlight	VERB
easat-1444	252	17	the	the	DET
easat-1444	252	18	protective	protective	ADJ
easat-1444	252	19	role	role	NOUN
easat-1444	252	20	of	of	ADP
easat-1444	252	21	profitability	profitability	NOUN
easat-1444	252	22	in	in	ADP
easat-1444	252	23	financial	financial	ADJ
easat-1444	252	24	stability	stability	NOUN
easat-1444	252	25	.	.	PUNCT
easat-1444	253	1	the	the	DET
easat-1444	253	2	typeactivity	typeactivity	NOUN
easat-1444	253	3	variable	variable	NOUN
easat-1444	253	4	,	,	PUNCT
easat-1444	253	5	for	for	ADP
easat-1444	253	6	its	its	PRON
easat-1444	253	7	part	part	NOUN
easat-1444	253	8	,	,	PUNCT
easat-1444	253	9	has	have	VERB
easat-1444	253	10	a	a	DET
easat-1444	253	11	positive	positive	ADJ
easat-1444	253	12	and	and	CCONJ
easat-1444	253	13	highly	highly	ADV
easat-1444	253	14	significant	significant	ADJ
easat-1444	253	15	coefficient	coefficient	NOUN
easat-1444	253	16	at	at	ADP
easat-1444	253	17	the	the	DET
easat-1444	253	18	0.1	0.1	NUM
easat-1444	253	19	%	%	NOUN
easat-1444	253	20	level	level	NOUN
easat-1444	253	21	(	(	PUNCT
easat-1444	253	22	5.45e-05	5.45e-05	NUM
easat-1444	253	23	)	)	PUNCT
easat-1444	253	24	,	,	PUNCT
easat-1444	253	25	indicating	indicate	VERB
easat-1444	253	26	that	that	SCONJ
easat-1444	253	27	specific	specific	ADJ
easat-1444	253	28	sectors	sector	NOUN
easat-1444	253	29	present	present	VERB
easat-1444	253	30	a	a	DET
easat-1444	253	31	higher	high	ADJ
easat-1444	253	32	inherent	inherent	ADJ
easat-1444	253	33	risk	risk	NOUN
easat-1444	253	34	of	of	ADP
easat-1444	253	35	financial	financial	ADJ
easat-1444	253	36	distress	distress	NOUN
easat-1444	253	37	.	.	PUNCT
easat-1444	254	1	this	this	PRON
easat-1444	254	2	may	may	AUX
easat-1444	254	3	be	be	AUX
easat-1444	254	4	due	due	ADJ
easat-1444	254	5	to	to	ADP
easat-1444	254	6	factors	factor	NOUN
easat-1444	254	7	such	such	ADJ
easat-1444	254	8	as	as	ADP
easat-1444	254	9	the	the	DET
easat-1444	254	10	regulatory	regulatory	ADJ
easat-1444	254	11	environment	environment	NOUN
easat-1444	254	12	,	,	PUNCT
easat-1444	254	13	competition	competition	NOUN
easat-1444	254	14	,	,	PUNCT
easat-1444	254	15	and	and	CCONJ
easat-1444	254	16	technological	technological	ADJ
easat-1444	254	17	change	change	NOUN
easat-1444	254	18	.	.	PUNCT
easat-1444	255	1	thus	thus	ADV
easat-1444	255	2	,	,	PUNCT
easat-1444	255	3	the	the	DET
easat-1444	255	4	coefficient	coefficient	NOUN
easat-1444	255	5	on	on	ADP
easat-1444	255	6	the	the	DET
easat-1444	255	7	size	size	NOUN
easat-1444	255	8	variable	variable	NOUN
easat-1444	255	9	is	be	AUX
easat-1444	255	10	positive	positive	ADJ
easat-1444	255	11	and	and	CCONJ
easat-1444	255	12	significant	significant	ADJ
easat-1444	255	13	at	at	ADP
easat-1444	255	14	the	the	DET
easat-1444	255	15	5	5	NUM
easat-1444	255	16	%	%	NOUN
easat-1444	255	17	level	level	NOUN
easat-1444	255	18	(	(	PUNCT
easat-1444	255	19	0.0460	0.0460	NUM
easat-1444	255	20	)	)	PUNCT
easat-1444	255	21	,	,	PUNCT
easat-1444	255	22	suggesting	suggest	VERB
easat-1444	255	23	that	that	SCONJ
easat-1444	255	24	larger	large	ADJ
easat-1444	255	25	companies	company	NOUN
easat-1444	255	26	may	may	AUX
easat-1444	255	27	present	present	VERB
easat-1444	255	28	a	a	DET
easat-1444	255	29	slightly	slightly	ADV
easat-1444	255	30	higher	high	ADJ
easat-1444	255	31	risk	risk	NOUN
easat-1444	255	32	of	of	ADP
easat-1444	255	33	financial	financial	ADJ
easat-1444	255	34	distress	distress	NOUN
easat-1444	255	35	.	.	PUNCT
easat-1444	256	1	this	this	PRON
easat-1444	256	2	could	could	AUX
easat-1444	256	3	be	be	AUX
easat-1444	256	4	due	due	ADJ
easat-1444	256	5	to	to	ADP
easat-1444	256	6	the	the	DET
easat-1444	256	7	complexity	complexity	NOUN
easat-1444	256	8	and	and	CCONJ
easat-1444	256	9	inefficiency	inefficiency	NOUN
easat-1444	256	10	of	of	ADP
easat-1444	256	11	managing	manage	VERB
easat-1444	256	12	larger	large	ADJ
easat-1444	256	13	organizations	organization	NOUN
easat-1444	256	14	.	.	PUNCT
easat-1444	257	1	the	the	DET
easat-1444	257	2	liquidity	liquidity	NOUN
easat-1444	257	3	variable	variable	NOUN
easat-1444	257	4	displays	display	VERB
easat-1444	257	5	a	a	DET
easat-1444	257	6	negative	negative	ADJ
easat-1444	257	7	but	but	CCONJ
easat-1444	257	8	insignificant	insignificant	ADJ
easat-1444	257	9	coefficient	coefficient	NOUN
easat-1444	257	10	(	(	PUNCT
easat-1444	257	11	0.94927	0.94927	NUM
easat-1444	257	12	)	)	PUNCT
easat-1444	257	13	,	,	PUNCT
easat-1444	257	14	indicating	indicate	VERB
easat-1444	257	15	the	the	DET
easat-1444	257	16	absence	absence	NOUN
easat-1444	257	17	of	of	ADP
easat-1444	257	18	a	a	DET
easat-1444	257	19	clear	clear	ADJ
easat-1444	257	20	relationship	relationship	NOUN
easat-1444	257	21	between	between	ADP
easat-1444	257	22	liquidity	liquidity	NOUN
easat-1444	257	23	and	and	CCONJ
easat-1444	257	24	financial	financial	ADJ
easat-1444	257	25	distress	distress	NOUN
easat-1444	257	26	in	in	ADP
easat-1444	257	27	this	this	DET
easat-1444	257	28	model	model	NOUN
easat-1444	257	29	.	.	PUNCT
easat-1444	258	1	other	other	ADJ
easat-1444	258	2	variables	variable	NOUN
easat-1444	258	3	,	,	PUNCT
easat-1444	258	4	such	such	ADJ
easat-1444	258	5	as	as	ADP
easat-1444	258	6	the	the	DET
easat-1444	258	7	debt	debt	NOUN
easat-1444	258	8	-	-	PUNCT
easat-1444	258	9	to	to	ADP
easat-1444	258	10	-	-	PUNCT
easat-1444	258	11	equity	equity	NOUN
easat-1444	258	12	ratio	ratio	NOUN
easat-1444	258	13	,	,	PUNCT
easat-1444	258	14	may	may	AUX
easat-1444	258	15	already	already	ADV
easat-1444	258	16	account	account	VERB
easat-1444	258	17	for	for	ADP
easat-1444	258	18	the	the	DET
easat-1444	258	19	impact	impact	NOUN
easat-1444	258	20	of	of	ADP
easat-1444	258	21	liquidity	liquidity	NOUN
easat-1444	258	22	.	.	PUNCT
easat-1444	259	1	table	table	NOUN
easat-1444	259	2	3	3	NUM
easat-1444	259	3	.	.	PUNCT
easat-1444	259	4	logistic	logistic	ADJ
easat-1444	259	5	regression	regression	NOUN
easat-1444	259	6	results	result	NOUN
easat-1444	259	7	.	.	PUNCT
easat-1444	260	1	coefficients	coefficient	NOUN
easat-1444	260	2	estimate	estimate	VERB
easat-1444	260	3	std	std	X
easat-1444	260	4	.	.	NOUN
easat-1444	260	5	error	error	NOUN
easat-1444	260	6	zvalue	zvalue	NOUN
easat-1444	260	7	pr(>|z|	pr(>|z|	NOUN
easat-1444	260	8	)	)	PUNCT
easat-1444	260	9	signif	signif	NOUN
easat-1444	260	10	.	.	PUNCT
easat-1444	261	1	(	(	PUNCT
easat-1444	261	2	intercept	intercept	NOUN
easat-1444	261	3	)	)	PUNCT
easat-1444	261	4	4.204e+03	4.204e+03	NUM
easat-1444	261	5	1.503e+03	1.503e+03	NOUN
easat-1444	261	6	2.798	2.798	NUM
easat-1444	261	7	0.00515	0.00515	NUM
easat-1444	261	8	*	*	PUNCT
easat-1444	261	9	*	*	PUNCT
easat-1444	261	10	jones	jones	PROPN
easat-1444	261	11	-2.107e+00	-2.107e+00	PROPN
easat-1444	261	12	7.528e-01	7.528e-01	NUM
easat-1444	261	13	-2.799	-2.799	PUNCT
easat-1444	262	1	0.00512	0.00512	NUM
easat-1444	262	2	*	*	PUNCT
easat-1444	262	3	*	*	PUNCT
easat-1444	262	4	qgov	qgov	NOUN
easat-1444	262	5	-5.723e-02	-5.723e-02	PROPN
easat-1444	262	6	1.900e-02	1.900e-02	NUM
easat-1444	262	7	-3.011	-3.011	PUNCT
easat-1444	263	1	0.00260	0.00260	NUM
easat-1444	263	2	*	*	PUNCT
easat-1444	263	3	*	*	NOUN
easat-1444	263	4	indebtedness	indebtedness	NOUN
easat-1444	263	5	5,80e-07	5,80e-07	ADJ
easat-1444	263	6	1,45e-07	1,45e-07	NUM
easat-1444	263	7	4,009	4,009	NUM
easat-1444	263	8	6,11e-05	6,11e-05	NUM
easat-1444	263	9	*	*	PUNCT
easat-1444	263	10	*	*	PUNCT
easat-1444	263	11	*	*	PUNCT
easat-1444	263	12	rendkp	rendkp	ADJ
easat-1444	263	13	-2.020e+02	-2.020e+02	PROPN
easat-1444	263	14	9.959e+01	9.959e+01	NUM
easat-1444	263	15	-2.028	-2.028	NOUN
easat-1444	263	16	0.0426	0.0426	NUM
easat-1444	263	17	*	*	PUNCT
easat-1444	263	18	type	type	NOUN
easat-1444	263	19	activity	activity	NOUN
easat-1444	263	20	5.812e-07	5.812e-07	NUM
easat-1444	263	21	1.440e-07	1.440e-07	NUM
easat-1444	263	22	4.036	4.036	NUM
easat-1444	263	23	5.45e-05	5.45e-05	NUM
easat-1444	263	24	*	*	PUNCT
easat-1444	263	25	*	*	PUNCT
easat-1444	263	26	*	*	NOUN
easat-1444	263	27	size	size	NOUN
easat-1444	263	28	9.880e-02	9.880e-02	NUM
easat-1444	263	29	4.952e-02	4.952e-02	NUM
easat-1444	263	30	1.995	1.995	NUM
easat-1444	263	31	0.0460	0.0460	NUM
easat-1444	263	32	*	*	PUNCT
easat-1444	263	33	rliquidity	rliquidity	NOUN
easat-1444	263	34	-4.213e-09	-4.213e-09	NUM
easat-1444	263	35	6.622e-08	6.622e-08	NUM
easat-1444	263	36	-0.064	-0.064	X
easat-1444	263	37	0.94927	0.94927	NUM
easat-1444	263	38	note	note	NOUN
easat-1444	263	39	:	:	PUNCT
easat-1444	263	40	significance	significance	NOUN
easat-1444	263	41	codes	code	NOUN
easat-1444	263	42	:	:	PUNCT
easat-1444	263	43	0	0	NUM
easat-1444	263	44	'	'	NOUN
easat-1444	263	45	*	*	PUNCT
easat-1444	263	46	*	*	PUNCT
easat-1444	263	47	*	*	PUNCT
easat-1444	263	48	'	'	NUM
easat-1444	263	49	,	,	PUNCT
easat-1444	263	50	0.001	0.001	NUM
easat-1444	263	51	'	'	NOUN
easat-1444	263	52	*	*	NOUN
easat-1444	263	53	*	*	PUNCT
easat-1444	263	54	'	'	PUNCT
easat-1444	263	55	,	,	PUNCT
easat-1444	263	56	0.01	0.01	NUM
easat-1444	263	57	'	'	NOUN
easat-1444	263	58	*	*	NUM
easat-1444	263	59	'	'	PUNCT
easat-1444	263	60	,	,	PUNCT
easat-1444	263	61	0.05	0.05	NUM
easat-1444	263	62	'	'	PUNCT
easat-1444	263	63	.	.	PUNCT
easat-1444	264	1	'	'	PUNCT
easat-1444	264	2	,	,	PUNCT
easat-1444	264	3	0.1	0.1	NUM
easat-1444	264	4	''	''	PUNCT
easat-1444	264	5	,	,	PUNCT
easat-1444	264	6	1	1	NUM
easat-1444	264	7	source	source	NOUN
easat-1444	264	8	:	:	PUNCT
easat-1444	264	9	authors	author	NOUN
easat-1444	264	10	'	'	PART
easat-1444	264	11	compilation	compilation	NOUN
easat-1444	264	12	,	,	PUNCT
easat-1444	264	13	r.	r.	PROPN
easat-1444	264	14	after	after	ADP
easat-1444	264	15	conducting	conduct	VERB
easat-1444	264	16	thorough	thorough	ADJ
easat-1444	264	17	data	datum	NOUN
easat-1444	264	18	collection	collection	NOUN
easat-1444	264	19	and	and	CCONJ
easat-1444	264	20	analysis	analysis	NOUN
easat-1444	264	21	using	use	VERB
easat-1444	264	22	r	r	NOUN
easat-1444	264	23	statistical	statistical	ADJ
easat-1444	264	24	programming	programming	NOUN
easat-1444	264	25	software	software	NOUN
easat-1444	264	26	,	,	PUNCT
easat-1444	264	27	we	we	PRON
easat-1444	264	28	identified	identify	VERB
easat-1444	264	29	several	several	ADJ
easat-1444	264	30	significant	significant	ADJ
easat-1444	264	31	relationships	relationship	NOUN
easat-1444	264	32	between	between	ADP
easat-1444	264	33	financial	financial	ADJ
easat-1444	264	34	variables	variable	NOUN
easat-1444	264	35	and	and	CCONJ
easat-1444	264	36	corporate	corporate	ADJ
easat-1444	264	37	financial	financial	ADJ
easat-1444	264	38	distress	distress	NOUN
easat-1444	264	39	,	,	PUNCT
easat-1444	264	40	aligning	align	VERB
easat-1444	264	41	with	with	ADP
easat-1444	264	42	and	and	CCONJ
easat-1444	264	43	complementing	complement	VERB
easat-1444	264	44	the	the	DET
easat-1444	264	45	existing	exist	VERB
easat-1444	264	46	literature	literature	NOUN
easat-1444	264	47	results	result	NOUN
easat-1444	264	48	.	.	PUNCT
easat-1444	265	1	the	the	DET
easat-1444	265	2	negative	negative	ADJ
easat-1444	265	3	and	and	CCONJ
easat-1444	265	4	significant	significant	ADJ
easat-1444	265	5	coefficient	coefficient	NOUN
easat-1444	265	6	of	of	ADP
easat-1444	265	7	the	the	DET
easat-1444	265	8	jones	jones	PROPN
easat-1444	265	9	variable	variable	PROPN
easat-1444	265	10	emphasizes	emphasize	VERB
easat-1444	265	11	the	the	DET
easat-1444	265	12	vital	vital	ADJ
easat-1444	265	13	importance	importance	NOUN
easat-1444	265	14	of	of	ADP
easat-1444	265	15	high	high	ADJ
easat-1444	265	16	-	-	PUNCT
easat-1444	265	17	quality	quality	NOUN
easat-1444	265	18	financial	financial	ADJ
easat-1444	265	19	information	information	NOUN
easat-1444	265	20	in	in	ADP
easat-1444	265	21	decreasing	decrease	VERB
easat-1444	265	22	the	the	DET
easat-1444	265	23	risk	risk	NOUN
easat-1444	265	24	of	of	ADP
easat-1444	265	25	financial	financial	ADJ
easat-1444	265	26	distress	distress	NOUN
easat-1444	265	27	.	.	PUNCT
easat-1444	266	1	this	this	DET
easat-1444	266	2	finding	finding	NOUN
easat-1444	266	3	is	be	AUX
easat-1444	266	4	consistent	consistent	ADJ
easat-1444	266	5	with	with	ADP
easat-1444	266	6	the	the	DET
easat-1444	266	7	proposition	proposition	NOUN
easat-1444	266	8	by	by	ADP
easat-1444	266	9	dechow	dechow	ADJ
easat-1444	266	10	and	and	CCONJ
easat-1444	266	11	dichev	dichev	PROPN
easat-1444	266	12	(	(	PUNCT
easat-1444	266	13	2002	2002	NUM
easat-1444	266	14	)	)	PUNCT
easat-1444	267	1	[	[	X
easat-1444	267	2	21	21	NUM
easat-1444	267	3	]	]	PUNCT
easat-1444	267	4	,	,	PUNCT
easat-1444	267	5	which	which	PRON
easat-1444	267	6	highlights	highlight	VERB
easat-1444	267	7	the	the	DET
easat-1444	267	8	influence	influence	NOUN
easat-1444	267	9	of	of	ADP
easat-1444	267	10	accrual	accrual	ADJ
easat-1444	267	11	quality	quality	NOUN
easat-1444	267	12	on	on	ADP
easat-1444	267	13	corporations	corporation	NOUN
easat-1444	267	14	'	'	PART
easat-1444	267	15	financial	financial	ADJ
easat-1444	267	16	well	well	NOUN
easat-1444	267	17	-	-	PUNCT
easat-1444	267	18	being	being	NOUN
easat-1444	267	19	.	.	PUNCT
easat-1444	268	1	according	accord	VERB
easat-1444	268	2	to	to	ADP
easat-1444	268	3	their	their	PRON
easat-1444	268	4	viewpoint	viewpoint	NOUN
easat-1444	268	5	,	,	PUNCT
easat-1444	268	6	transparent	transparent	ADJ
easat-1444	268	7	and	and	CCONJ
easat-1444	268	8	high	high	ADJ
easat-1444	268	9	-	-	PUNCT
easat-1444	268	10	quality	quality	NOUN
easat-1444	268	11	financial	financial	ADJ
easat-1444	268	12	information	information	NOUN
easat-1444	268	13	effectively	effectively	ADV
easat-1444	268	14	diminishes	diminish	VERB
easat-1444	268	15	information	information	NOUN
easat-1444	268	16	asymmetry	asymmetry	NOUN
easat-1444	268	17	and	and	CCONJ
easat-1444	268	18	reduces	reduce	VERB
easat-1444	268	19	the	the	DET
easat-1444	268	20	risk	risk	NOUN
easat-1444	268	21	of	of	ADP
easat-1444	268	22	making	make	VERB
easat-1444	268	23	incorrect	incorrect	ADJ
easat-1444	268	24	investments	investment	NOUN
easat-1444	268	25	.	.	PUNCT
easat-1444	269	1	in	in	ADP
easat-1444	269	2	the	the	DET
easat-1444	269	3	same	same	ADJ
easat-1444	269	4	way	way	NOUN
easat-1444	269	5	,	,	PUNCT
easat-1444	269	6	the	the	DET
easat-1444	269	7	variable	variable	ADJ
easat-1444	269	8	qgov	qgov	NOUN
easat-1444	269	9	has	have	VERB
easat-1444	269	10	a	a	DET
easat-1444	269	11	negative	negative	ADJ
easat-1444	269	12	coefficient	coefficient	NOUN
easat-1444	269	13	,	,	PUNCT
easat-1444	269	14	indicating	indicate	VERB
easat-1444	269	15	that	that	SCONJ
easat-1444	269	16	effective	effective	ADJ
easat-1444	269	17	corporate	corporate	ADJ
easat-1444	269	18	governance	governance	NOUN
easat-1444	269	19	practices	practice	NOUN
easat-1444	269	20	help	help	AUX
easat-1444	269	21	prevent	prevent	VERB
easat-1444	269	22	financial	financial	ADJ
easat-1444	269	23	distress	distress	NOUN
easat-1444	269	24	.	.	PUNCT
easat-1444	270	1	this	this	DET
easat-1444	270	2	result	result	NOUN
easat-1444	270	3	aligns	align	VERB
easat-1444	270	4	with	with	ADP
easat-1444	270	5	the	the	DET
easat-1444	270	6	findings	finding	NOUN
easat-1444	270	7	of	of	ADP
easat-1444	270	8	jensen	jensen	PROPN
easat-1444	270	9	and	and	CCONJ
easat-1444	270	10	meckling	meckling	NOUN
easat-1444	270	11	(	(	PUNCT
easat-1444	270	12	1976	1976	NUM
easat-1444	270	13	)	)	PUNCT
easat-1444	271	1	[	[	X
easat-1444	271	2	17	17	NUM
easat-1444	271	3	]	]	PUNCT
easat-1444	271	4	,	,	PUNCT
easat-1444	271	5	who	who	PRON
easat-1444	271	6	showed	show	VERB
easat-1444	271	7	that	that	PRON
easat-1444	271	8	good	good	ADJ
easat-1444	271	9	governance	governance	NOUN
easat-1444	271	10	reduces	reduce	VERB
easat-1444	271	11	conflicts	conflict	NOUN
easat-1444	271	12	of	of	ADP
easat-1444	271	13	interest	interest	NOUN
easat-1444	271	14	and	and	CCONJ
easat-1444	271	15	enhances	enhance	VERB
easat-1444	271	16	decision	decision	NOUN
easat-1444	271	17	-	-	PUNCT
easat-1444	271	18	making	making	NOUN
easat-1444	271	19	,	,	PUNCT
easat-1444	271	20	thereby	thereby	ADV
easat-1444	271	21	improving	improve	VERB
easat-1444	271	22	financial	financial	ADJ
easat-1444	271	23	stability	stability	NOUN
easat-1444	271	24	.	.	PUNCT
easat-1444	272	1	moreover	moreover	ADV
easat-1444	272	2	,	,	PUNCT
easat-1444	272	3	the	the	DET
easat-1444	272	4	debt	debt	NOUN
easat-1444	272	5	variable	variable	NOUN
easat-1444	272	6	's	's	PART
easat-1444	272	7	positive	positive	ADJ
easat-1444	272	8	and	and	CCONJ
easat-1444	272	9	highly	highly	ADV
easat-1444	272	10	significant	significant	ADJ
easat-1444	272	11	coefficient	coefficient	NOUN
easat-1444	272	12	confirms	confirm	VERB
easat-1444	272	13	the	the	DET
easat-1444	272	14	risks	risk	NOUN
easat-1444	272	15	associated	associate	VERB
easat-1444	272	16	with	with	ADP
easat-1444	272	17	high	high	ADJ
easat-1444	272	18	debt	debt	NOUN
easat-1444	272	19	levels	level	NOUN
easat-1444	272	20	,	,	PUNCT
easat-1444	272	21	which	which	PRON
easat-1444	272	22	aligns	align	VERB
easat-1444	272	23	with	with	ADP
easat-1444	272	24	modigliani	modigliani	ADJ
easat-1444	272	25	and	and	CCONJ
easat-1444	272	26	miller	miller	PROPN
easat-1444	272	27	's	's	PART
easat-1444	272	28	(	(	PUNCT
easat-1444	272	29	1958	1958	NUM
easat-1444	272	30	)	)	PUNCT
easat-1444	273	1	[	[	X
easat-1444	273	2	38	38	NUM
easat-1444	273	3	]	]	PUNCT
easat-1444	273	4	leverage	leverage	NOUN
easat-1444	273	5	theory	theory	NOUN
easat-1444	273	6	.	.	PUNCT
easat-1444	274	1	although	although	SCONJ
easat-1444	274	2	leverage	leverage	NOUN
easat-1444	274	3	can	can	AUX
easat-1444	274	4	boost	boost	VERB
easat-1444	274	5	return	return	NOUN
easat-1444	274	6	on	on	ADP
easat-1444	274	7	equity	equity	NOUN
easat-1444	274	8	,	,	PUNCT
easat-1444	274	9	it	it	PRON
easat-1444	274	10	raises	raise	VERB
easat-1444	274	11	financial	financial	ADJ
easat-1444	274	12	risk	risk	NOUN
easat-1444	274	13	and	and	CCONJ
easat-1444	274	14	can	can	AUX
easat-1444	274	15	result	result	VERB
easat-1444	274	16	in	in	ADP
easat-1444	274	17	distress	distress	NOUN
easat-1444	274	18	if	if	SCONJ
easat-1444	274	19	not	not	PART
easat-1444	274	20	managed	manage	VERB
easat-1444	274	21	properly	properly	ADV
easat-1444	274	22	.	.	PUNCT
easat-1444	275	1	regarding	regard	VERB
easat-1444	275	2	the	the	DET
easat-1444	275	3	rendkp	rendkp	ADJ
easat-1444	275	4	variable	variable	NOUN
easat-1444	275	5	and	and	CCONJ
easat-1444	275	6	its	its	PRON
easat-1444	275	7	negative	negative	ADJ
easat-1444	275	8	coefficient	coefficient	NOUN
easat-1444	275	9	,	,	PUNCT
easat-1444	275	10	our	our	PRON
easat-1444	275	11	findings	finding	NOUN
easat-1444	275	12	align	align	VERB
easat-1444	275	13	with	with	ADP
easat-1444	275	14	the	the	DET
easat-1444	275	15	financial	financial	ADJ
easat-1444	275	16	principle	principle	NOUN
easat-1444	275	17	that	that	PRON
easat-1444	275	18	links	link	VERB
easat-1444	275	19	higher	high	ADJ
easat-1444	275	20	profitability	profitability	NOUN
easat-1444	275	21	to	to	ADP
easat-1444	275	22	a	a	DET
easat-1444	275	23	lower	low	ADJ
easat-1444	275	24	risk	risk	NOUN
easat-1444	275	25	of	of	ADP
easat-1444	275	26	bankruptcy	bankruptcy	NOUN
easat-1444	275	27	,	,	PUNCT
easat-1444	275	28	as	as	SCONJ
easat-1444	275	29	studied	study	VERB
easat-1444	275	30	by	by	ADP
easat-1444	275	31	fama	fama	PROPN
easat-1444	275	32	and	and	CCONJ
easat-1444	275	33	french	french	ADJ
easat-1444	275	34	694	694	NUM
easat-1444	275	35	edelweiss	edelweiss	PROPN
easat-1444	275	36	applied	apply	VERB
easat-1444	275	37	science	science	NOUN
easat-1444	275	38	and	and	CCONJ
easat-1444	275	39	technology	technology	NOUN
easat-1444	275	40	issn	issn	PROPN
easat-1444	275	41	:	:	PUNCT
easat-1444	275	42	2576	2576	NUM
easat-1444	275	43	-	-	SYM
easat-1444	275	44	8484	8484	NUM
easat-1444	275	45	vol	vol	NOUN
easat-1444	275	46	.	.	PROPN
easat-1444	276	1	8	8	NUM
easat-1444	276	2	,	,	PUNCT
easat-1444	276	3	no	no	INTJ
easat-1444	276	4	.	.	NOUN
easat-1444	277	1	4	4	NUM
easat-1444	277	2	:	:	PUNCT
easat-1444	277	3	683	683	NUM
easat-1444	277	4	-	-	SYM
easat-1444	277	5	696	696	NUM
easat-1444	277	6	,	,	PUNCT
easat-1444	277	7	2024	2024	NUM
easat-1444	277	8	doi	doi	NOUN
easat-1444	277	9	:	:	PUNCT
easat-1444	277	10	10.55214/25768484.v8i4.1444	10.55214/25768484.v8i4.1444	NUM
easat-1444	277	11	©	©	PROPN
easat-1444	277	12	2024	2024	NUM
easat-1444	277	13	by	by	ADP
easat-1444	277	14	the	the	DET
easat-1444	277	15	authors	author	NOUN
easat-1444	277	16	;	;	PUNCT
easat-1444	277	17	licensee	licensee	PROPN
easat-1444	277	18	learning	learning	NOUN
easat-1444	277	19	gate	gate	NOUN
easat-1444	277	20	(	(	PUNCT
easat-1444	277	21	1993	1993	NUM
easat-1444	277	22	)	)	PUNCT
easat-1444	278	1	[	[	X
easat-1444	278	2	40	40	NUM
easat-1444	278	3	]	]	PUNCT
easat-1444	278	4	.	.	PUNCT
easat-1444	279	1	they	they	PRON
easat-1444	279	2	argue	argue	VERB
easat-1444	279	3	solid	solid	ADJ
easat-1444	279	4	profit	profit	NOUN
easat-1444	279	5	margins	margin	NOUN
easat-1444	279	6	buffer	buffer	NOUN
easat-1444	279	7	against	against	ADP
easat-1444	279	8	economic	economic	ADJ
easat-1444	279	9	shocks	shock	NOUN
easat-1444	279	10	,	,	PUNCT
easat-1444	279	11	enhancing	enhance	VERB
easat-1444	279	12	a	a	DET
easat-1444	279	13	company	company	NOUN
easat-1444	279	14	's	's	PART
easat-1444	279	15	financial	financial	ADJ
easat-1444	279	16	resilience	resilience	NOUN
easat-1444	279	17	.	.	PUNCT
easat-1444	280	1	additionally	additionally	ADV
easat-1444	280	2	,	,	PUNCT
easat-1444	280	3	the	the	DET
easat-1444	280	4	results	result	NOUN
easat-1444	280	5	of	of	ADP
easat-1444	280	6	the	the	DET
easat-1444	280	7	typeactivity	typeactivity	NOUN
easat-1444	280	8	and	and	CCONJ
easat-1444	280	9	size	size	NOUN
easat-1444	280	10	variables	variable	NOUN
easat-1444	280	11	indicate	indicate	VERB
easat-1444	280	12	that	that	SCONJ
easat-1444	280	13	specific	specific	ADJ
easat-1444	280	14	industries	industry	NOUN
easat-1444	280	15	and	and	CCONJ
easat-1444	280	16	larger	large	ADJ
easat-1444	280	17	companies	company	NOUN
easat-1444	280	18	are	be	AUX
easat-1444	280	19	more	more	ADV
easat-1444	280	20	susceptible	susceptible	ADJ
easat-1444	280	21	to	to	ADP
easat-1444	280	22	financial	financial	ADJ
easat-1444	280	23	risks	risk	NOUN
easat-1444	280	24	.	.	PUNCT
easat-1444	281	1	this	this	DET
easat-1444	281	2	observation	observation	NOUN
easat-1444	281	3	is	be	AUX
easat-1444	281	4	supported	support	VERB
easat-1444	281	5	by	by	ADP
easat-1444	281	6	porter	porter	NOUN
easat-1444	281	7	's	's	PART
easat-1444	281	8	(	(	PUNCT
easat-1444	281	9	1985	1985	NUM
easat-1444	281	10	)	)	PUNCT
easat-1444	282	1	[	[	X
easat-1444	282	2	42	42	NUM
easat-1444	282	3	]	]	PUNCT
easat-1444	282	4	research	research	NOUN
easat-1444	282	5	on	on	ADP
easat-1444	282	6	competitive	competitive	ADJ
easat-1444	282	7	advantage	advantage	NOUN
easat-1444	282	8	and	and	CCONJ
easat-1444	282	9	industry	industry	NOUN
easat-1444	282	10	structure	structure	NOUN
easat-1444	282	11	and	and	CCONJ
easat-1444	282	12	jensen	jensen	PROPN
easat-1444	282	13	&	&	CCONJ
easat-1444	282	14	meckling	meckling	PROPN
easat-1444	282	15	's	's	PART
easat-1444	282	16	(	(	PUNCT
easat-1444	282	17	1976	1976	NUM
easat-1444	282	18	)	)	PUNCT
easat-1444	283	1	[	[	X
easat-1444	283	2	17	17	NUM
easat-1444	283	3	]	]	PUNCT
easat-1444	283	4	study	study	NOUN
easat-1444	283	5	on	on	ADP
easat-1444	283	6	the	the	DET
easat-1444	283	7	agency	agency	NOUN
easat-1444	283	8	costs	cost	NOUN
easat-1444	283	9	of	of	ADP
easat-1444	283	10	large	large	ADJ
easat-1444	283	11	firms	firm	NOUN
easat-1444	283	12	.	.	PUNCT
easat-1444	284	1	these	these	DET
easat-1444	284	2	studies	study	NOUN
easat-1444	284	3	demonstrate	demonstrate	VERB
easat-1444	284	4	that	that	PRON
easat-1444	284	5	size	size	NOUN
easat-1444	284	6	and	and	CCONJ
easat-1444	284	7	industry	industry	NOUN
easat-1444	284	8	factors	factor	NOUN
easat-1444	284	9	can	can	AUX
easat-1444	284	10	exacerbate	exacerbate	VERB
easat-1444	284	11	financial	financial	ADJ
easat-1444	284	12	vulnerabilities	vulnerability	NOUN
easat-1444	284	13	due	due	ADP
easat-1444	284	14	to	to	ADP
easat-1444	284	15	complex	complex	ADJ
easat-1444	284	16	structures	structure	NOUN
easat-1444	284	17	and	and	CCONJ
easat-1444	284	18	unique	unique	ADJ
easat-1444	284	19	market	market	NOUN
easat-1444	284	20	dynamics	dynamic	NOUN
easat-1444	284	21	.	.	PUNCT
easat-1444	285	1	these	these	DET
easat-1444	285	2	results	result	NOUN
easat-1444	285	3	highlight	highlight	VERB
easat-1444	285	4	the	the	DET
easat-1444	285	5	importance	importance	NOUN
easat-1444	285	6	of	of	ADP
easat-1444	285	7	financial	financial	ADJ
easat-1444	285	8	information	information	NOUN
easat-1444	285	9	quality	quality	NOUN
easat-1444	285	10	,	,	PUNCT
easat-1444	285	11	governance	governance	NOUN
easat-1444	285	12	,	,	PUNCT
easat-1444	285	13	prudent	prudent	ADJ
easat-1444	285	14	debt	debt	NOUN
easat-1444	285	15	management	management	NOUN
easat-1444	285	16	,	,	PUNCT
easat-1444	285	17	and	and	CCONJ
easat-1444	285	18	profitability	profitability	NOUN
easat-1444	285	19	's	's	PART
easat-1444	285	20	protective	protective	ADJ
easat-1444	285	21	role	role	NOUN
easat-1444	285	22	.	.	PUNCT
easat-1444	286	1	they	they	PRON
easat-1444	286	2	also	also	ADV
easat-1444	286	3	reflect	reflect	VERB
easat-1444	286	4	the	the	DET
easat-1444	286	5	specific	specific	ADJ
easat-1444	286	6	risks	risk	NOUN
easat-1444	286	7	and	and	CCONJ
easat-1444	286	8	challenges	challenge	NOUN
easat-1444	286	9	related	relate	VERB
easat-1444	286	10	to	to	ADP
easat-1444	286	11	the	the	DET
easat-1444	286	12	company	company	NOUN
easat-1444	286	13	's	's	PART
easat-1444	286	14	size	size	NOUN
easat-1444	286	15	within	within	ADP
easat-1444	286	16	the	the	DET
easat-1444	286	17	sector	sector	NOUN
easat-1444	286	18	.	.	PUNCT
easat-1444	287	1	therefore	therefore	ADV
easat-1444	287	2	,	,	PUNCT
easat-1444	287	3	they	they	PRON
easat-1444	287	4	empirically	empirically	ADV
easat-1444	287	5	confirm	confirm	VERB
easat-1444	287	6	economic	economic	ADJ
easat-1444	287	7	and	and	CCONJ
easat-1444	287	8	financial	financial	ADJ
easat-1444	287	9	theories	theory	NOUN
easat-1444	287	10	and	and	CCONJ
easat-1444	287	11	recommend	recommend	VERB
easat-1444	287	12	appropriate	appropriate	ADJ
easat-1444	287	13	financial	financial	ADJ
easat-1444	287	14	management	management	NOUN
easat-1444	287	15	practices	practice	NOUN
easat-1444	287	16	.	.	PUNCT
easat-1444	288	1	5	5	X
easat-1444	288	2	.	.	X
easat-1444	288	3	conclusion	conclusion	NOUN
easat-1444	288	4	in	in	ADP
easat-1444	288	5	conclusion	conclusion	NOUN
easat-1444	288	6	,	,	PUNCT
easat-1444	288	7	this	this	DET
easat-1444	288	8	study	study	NOUN
easat-1444	288	9	offers	offer	VERB
easat-1444	288	10	valuable	valuable	ADJ
easat-1444	288	11	insights	insight	NOUN
easat-1444	288	12	into	into	ADP
easat-1444	288	13	the	the	DET
easat-1444	288	14	intricate	intricate	ADJ
easat-1444	288	15	dynamics	dynamic	NOUN
easat-1444	288	16	of	of	ADP
easat-1444	288	17	financial	financial	ADJ
easat-1444	288	18	distress	distress	NOUN
easat-1444	288	19	within	within	ADP
easat-1444	288	20	companies	company	NOUN
easat-1444	288	21	.	.	PUNCT
easat-1444	289	1	using	use	VERB
easat-1444	289	2	a	a	DET
easat-1444	289	3	logistic	logistic	ADJ
easat-1444	289	4	regression	regression	NOUN
easat-1444	289	5	model	model	NOUN
easat-1444	289	6	,	,	PUNCT
easat-1444	289	7	we	we	PRON
easat-1444	289	8	identified	identify	VERB
easat-1444	289	9	several	several	ADJ
easat-1444	289	10	key	key	ADJ
easat-1444	289	11	factors	factor	NOUN
easat-1444	289	12	that	that	PRON
easat-1444	289	13	significantly	significantly	ADV
easat-1444	289	14	influence	influence	VERB
easat-1444	289	15	the	the	DET
easat-1444	289	16	probability	probability	NOUN
easat-1444	289	17	of	of	ADP
easat-1444	289	18	financial	financial	ADJ
easat-1444	289	19	distress	distress	NOUN
easat-1444	289	20	.	.	PUNCT
easat-1444	290	1	the	the	DET
easat-1444	290	2	results	result	NOUN
easat-1444	290	3	of	of	ADP
easat-1444	290	4	this	this	DET
easat-1444	290	5	study	study	NOUN
easat-1444	290	6	robustly	robustly	ADV
easat-1444	290	7	validate	validate	VERB
easat-1444	290	8	the	the	DET
easat-1444	290	9	hypotheses	hypothesis	NOUN
easat-1444	290	10	put	put	VERB
easat-1444	290	11	forward	forward	ADV
easat-1444	290	12	while	while	SCONJ
easat-1444	290	13	emphasizing	emphasize	VERB
easat-1444	290	14	the	the	DET
easat-1444	290	15	critical	critical	ADJ
easat-1444	290	16	importance	importance	NOUN
easat-1444	290	17	of	of	ADP
easat-1444	290	18	financial	financial	ADJ
easat-1444	290	19	information	information	NOUN
easat-1444	290	20	quality	quality	NOUN
easat-1444	290	21	,	,	PUNCT
easat-1444	290	22	debt	debt	NOUN
easat-1444	290	23	management	management	NOUN
easat-1444	290	24	,	,	PUNCT
easat-1444	290	25	profitability	profitability	NOUN
easat-1444	290	26	,	,	PUNCT
easat-1444	290	27	sectoral	sectoral	ADJ
easat-1444	290	28	characteristics	characteristic	NOUN
easat-1444	290	29	,	,	PUNCT
easat-1444	290	30	and	and	CCONJ
easat-1444	290	31	company	company	NOUN
easat-1444	290	32	size	size	NOUN
easat-1444	290	33	in	in	ADP
easat-1444	290	34	predicting	predict	VERB
easat-1444	290	35	and	and	CCONJ
easat-1444	290	36	preventing	prevent	VERB
easat-1444	290	37	financial	financial	ADJ
easat-1444	290	38	distress	distress	NOUN
easat-1444	290	39	.	.	PUNCT
easat-1444	291	1	the	the	DET
easat-1444	291	2	study	study	NOUN
easat-1444	291	3	findings	finding	NOUN
easat-1444	291	4	have	have	VERB
easat-1444	291	5	significant	significant	ADJ
easat-1444	291	6	implications	implication	NOUN
easat-1444	291	7	for	for	ADP
easat-1444	291	8	both	both	DET
easat-1444	291	9	practitioners	practitioner	NOUN
easat-1444	291	10	and	and	CCONJ
easat-1444	291	11	researchers	researcher	NOUN
easat-1444	291	12	.	.	PUNCT
easat-1444	292	1	the	the	DET
easat-1444	292	2	key	key	ADJ
easat-1444	292	3	focus	focus	NOUN
easat-1444	292	4	areas	area	NOUN
easat-1444	292	5	for	for	ADP
easat-1444	292	6	practitioners	practitioner	NOUN
easat-1444	292	7	include	include	VERB
easat-1444	292	8	improving	improve	VERB
easat-1444	292	9	financial	financial	ADJ
easat-1444	292	10	reporting	reporting	NOUN
easat-1444	292	11	quality	quality	NOUN
easat-1444	292	12	,	,	PUNCT
easat-1444	292	13	implementing	implement	VERB
easat-1444	292	14	sound	sound	ADJ
easat-1444	292	15	corporate	corporate	ADJ
easat-1444	292	16	governance	governance	NOUN
easat-1444	292	17	practices	practice	NOUN
easat-1444	292	18	,	,	PUNCT
easat-1444	292	19	prudently	prudently	ADV
easat-1444	292	20	managing	manage	VERB
easat-1444	292	21	debt	debt	NOUN
easat-1444	292	22	,	,	PUNCT
easat-1444	292	23	enhancing	enhance	VERB
easat-1444	292	24	profitability	profitability	NOUN
easat-1444	292	25	,	,	PUNCT
easat-1444	292	26	assessing	assess	VERB
easat-1444	292	27	and	and	CCONJ
easat-1444	292	28	managing	manage	VERB
easat-1444	292	29	industry	industry	NOUN
easat-1444	292	30	-	-	PUNCT
easat-1444	292	31	specific	specific	ADJ
easat-1444	292	32	risks	risk	NOUN
easat-1444	292	33	,	,	PUNCT
easat-1444	292	34	and	and	CCONJ
easat-1444	292	35	optimizing	optimize	VERB
easat-1444	292	36	firm	firm	ADJ
easat-1444	292	37	structure	structure	NOUN
easat-1444	292	38	and	and	CCONJ
easat-1444	292	39	operations	operation	NOUN
easat-1444	292	40	.	.	PUNCT
easat-1444	293	1	by	by	ADP
easat-1444	293	2	adopting	adopt	VERB
easat-1444	293	3	these	these	DET
easat-1444	293	4	practices	practice	NOUN
easat-1444	293	5	,	,	PUNCT
easat-1444	293	6	firms	firm	NOUN
easat-1444	293	7	can	can	AUX
easat-1444	293	8	proactively	proactively	ADV
easat-1444	293	9	manage	manage	VERB
easat-1444	293	10	their	their	PRON
easat-1444	293	11	financial	financial	ADJ
easat-1444	293	12	risks	risk	NOUN
easat-1444	293	13	,	,	PUNCT
easat-1444	293	14	improve	improve	VERB
easat-1444	293	15	their	their	PRON
easat-1444	293	16	financial	financial	ADJ
easat-1444	293	17	health	health	NOUN
easat-1444	293	18	,	,	PUNCT
easat-1444	293	19	and	and	CCONJ
easat-1444	293	20	reduce	reduce	VERB
easat-1444	293	21	the	the	DET
easat-1444	293	22	likelihood	likelihood	NOUN
easat-1444	293	23	of	of	ADP
easat-1444	293	24	encountering	encounter	VERB
easat-1444	293	25	financial	financial	ADJ
easat-1444	293	26	distress	distress	NOUN
easat-1444	293	27	.	.	PUNCT
easat-1444	294	1	nevertheless	nevertheless	ADV
easat-1444	294	2	,	,	PUNCT
easat-1444	294	3	this	this	DET
easat-1444	294	4	study	study	NOUN
easat-1444	294	5	has	have	VERB
easat-1444	294	6	certain	certain	ADJ
easat-1444	294	7	limitations	limitation	NOUN
easat-1444	294	8	.	.	PUNCT
easat-1444	295	1	due	due	ADP
easat-1444	295	2	to	to	ADP
easat-1444	295	3	data	datum	NOUN
easat-1444	295	4	unavailability	unavailability	NOUN
easat-1444	295	5	,	,	PUNCT
easat-1444	295	6	using	use	VERB
easat-1444	295	7	a	a	DET
easat-1444	295	8	traditional	traditional	ADJ
easat-1444	295	9	logistic	logistic	ADJ
easat-1444	295	10	regression	regression	NOUN
easat-1444	295	11	model	model	NOUN
easat-1444	295	12	instead	instead	ADV
easat-1444	295	13	of	of	ADP
easat-1444	295	14	machine	machine	NOUN
easat-1444	295	15	learning	learning	NOUN
easat-1444	295	16	-	-	PUNCT
easat-1444	295	17	based	base	VERB
easat-1444	295	18	models	model	NOUN
easat-1444	295	19	may	may	AUX
easat-1444	295	20	not	not	PART
easat-1444	295	21	encompass	encompass	VERB
easat-1444	295	22	all	all	DET
easat-1444	295	23	predictive	predictive	ADJ
easat-1444	295	24	factors	factor	NOUN
easat-1444	295	25	.	.	PUNCT
easat-1444	296	1	analyzing	analyze	VERB
easat-1444	296	2	firm	firm	ADJ
easat-1444	296	3	-	-	PUNCT
easat-1444	296	4	specific	specific	ADJ
easat-1444	296	5	factors	factor	NOUN
easat-1444	296	6	,	,	PUNCT
easat-1444	296	7	conducting	conduct	VERB
easat-1444	296	8	longitudinal	longitudinal	ADJ
easat-1444	296	9	studies	study	NOUN
easat-1444	296	10	,	,	PUNCT
easat-1444	296	11	and	and	CCONJ
easat-1444	296	12	developing	develop	VERB
easat-1444	296	13	more	more	ADV
easat-1444	296	14	effective	effective	ADJ
easat-1444	296	15	tools	tool	NOUN
easat-1444	296	16	to	to	PART
easat-1444	296	17	predict	predict	VERB
easat-1444	296	18	and	and	CCONJ
easat-1444	296	19	prevent	prevent	VERB
easat-1444	296	20	corporate	corporate	ADJ
easat-1444	296	21	failures	failure	NOUN
easat-1444	296	22	might	might	AUX
easat-1444	296	23	be	be	AUX
easat-1444	296	24	beneficial	beneficial	ADJ
easat-1444	296	25	.	.	PUNCT
easat-1444	297	1	furthermore	furthermore	ADV
easat-1444	297	2	,	,	PUNCT
easat-1444	297	3	financial	financial	ADJ
easat-1444	297	4	and	and	CCONJ
easat-1444	297	5	governance	governance	NOUN
easat-1444	297	6	indicators	indicator	NOUN
easat-1444	297	7	can	can	AUX
easat-1444	297	8	sometimes	sometimes	ADV
easat-1444	297	9	be	be	AUX
easat-1444	297	10	misleading	misleading	ADJ
easat-1444	297	11	,	,	PUNCT
easat-1444	297	12	as	as	SCONJ
easat-1444	297	13	this	this	DET
easat-1444	297	14	study	study	NOUN
easat-1444	297	15	does	do	AUX
easat-1444	297	16	not	not	PART
easat-1444	297	17	integrate	integrate	VERB
easat-1444	297	18	economic	economic	ADJ
easat-1444	297	19	and	and	CCONJ
easat-1444	297	20	political	political	ADJ
easat-1444	297	21	aspects	aspect	NOUN
easat-1444	297	22	.	.	PUNCT
easat-1444	298	1	in	in	ADP
easat-1444	298	2	future	future	ADJ
easat-1444	298	3	research	research	NOUN
easat-1444	298	4	,	,	PUNCT
easat-1444	298	5	it	it	PRON
easat-1444	298	6	would	would	AUX
easat-1444	298	7	be	be	AUX
easat-1444	298	8	beneficial	beneficial	ADJ
easat-1444	298	9	to	to	PART
easat-1444	298	10	consider	consider	VERB
easat-1444	298	11	additional	additional	ADJ
easat-1444	298	12	variables	variable	NOUN
easat-1444	298	13	and	and	CCONJ
easat-1444	298	14	investigate	investigate	VERB
easat-1444	298	15	non	non	ADJ
easat-1444	298	16	-	-	ADJ
easat-1444	298	17	linear	linear	ADJ
easat-1444	298	18	relationships	relationship	NOUN
easat-1444	298	19	to	to	PART
easat-1444	298	20	understand	understand	VERB
easat-1444	298	21	financial	financial	ADJ
easat-1444	298	22	distress	distress	NOUN
easat-1444	298	23	better	well	ADV
easat-1444	298	24	.	.	PUNCT
easat-1444	299	1	furthermore	furthermore	ADV
easat-1444	299	2	,	,	PUNCT
easat-1444	299	3	further	further	ADJ
easat-1444	299	4	analysis	analysis	NOUN
easat-1444	299	5	should	should	AUX
easat-1444	299	6	consider	consider	VERB
easat-1444	299	7	specific	specific	ADJ
easat-1444	299	8	characteristics	characteristic	NOUN
easat-1444	299	9	of	of	ADP
easat-1444	299	10	companies	company	NOUN
easat-1444	299	11	,	,	PUNCT
easat-1444	299	12	such	such	ADJ
easat-1444	299	13	as	as	ADP
easat-1444	299	14	management	management	NOUN
easat-1444	299	15	practices	practice	NOUN
easat-1444	299	16	,	,	PUNCT
easat-1444	299	17	corporate	corporate	ADJ
easat-1444	299	18	culture	culture	NOUN
easat-1444	299	19	,	,	PUNCT
easat-1444	299	20	and	and	CCONJ
easat-1444	299	21	historical	historical	ADJ
easat-1444	299	22	financial	financial	ADJ
easat-1444	299	23	performance	performance	NOUN
easat-1444	299	24	,	,	PUNCT
easat-1444	299	25	to	to	PART
easat-1444	299	26	provide	provide	VERB
easat-1444	299	27	more	more	ADV
easat-1444	299	28	detailed	detailed	ADJ
easat-1444	299	29	insights	insight	NOUN
easat-1444	299	30	.	.	PUNCT
easat-1444	300	1	finally	finally	ADV
easat-1444	300	2	,	,	PUNCT
easat-1444	300	3	longitudinal	longitudinal	ADJ
easat-1444	300	4	studies	study	NOUN
easat-1444	300	5	that	that	PRON
easat-1444	300	6	track	track	VERB
easat-1444	300	7	firms	firm	NOUN
easat-1444	300	8	over	over	ADP
easat-1444	300	9	time	time	NOUN
easat-1444	300	10	could	could	AUX
easat-1444	300	11	offer	offer	VERB
easat-1444	300	12	a	a	DET
easat-1444	300	13	dynamic	dynamic	ADJ
easat-1444	300	14	perspective	perspective	NOUN
easat-1444	300	15	on	on	ADP
easat-1444	300	16	the	the	DET
easat-1444	300	17	risk	risk	NOUN
easat-1444	300	18	of	of	ADP
easat-1444	300	19	financial	financial	ADJ
easat-1444	300	20	distress	distress	NOUN
easat-1444	300	21	and	and	CCONJ
easat-1444	300	22	the	the	DET
easat-1444	300	23	effectiveness	effectiveness	NOUN
easat-1444	300	24	of	of	ADP
easat-1444	300	25	mitigation	mitigation	NOUN
easat-1444	300	26	strategies	strategy	NOUN
easat-1444	300	27	.	.	PUNCT
easat-1444	301	1	copyright	copyright	NOUN
easat-1444	301	2	:	:	PUNCT
easat-1444	301	3	©	©	PROPN
easat-1444	301	4	2024	2024	NUM
easat-1444	301	5	by	by	ADP
easat-1444	301	6	the	the	DET
easat-1444	301	7	authors	author	NOUN
easat-1444	301	8	.	.	PUNCT
easat-1444	302	1	this	this	DET
easat-1444	302	2	article	article	NOUN
easat-1444	302	3	is	be	AUX
easat-1444	302	4	an	an	DET
easat-1444	302	5	open	open	ADJ
easat-1444	302	6	access	access	NOUN
easat-1444	302	7	article	article	NOUN
easat-1444	302	8	distributed	distribute	VERB
easat-1444	302	9	under	under	ADP
easat-1444	302	10	the	the	DET
easat-1444	302	11	terms	term	NOUN
easat-1444	302	12	and	and	CCONJ
easat-1444	302	13	conditions	condition	NOUN
easat-1444	302	14	of	of	ADP
easat-1444	302	15	the	the	DET
easat-1444	302	16	creative	creative	ADJ
easat-1444	302	17	commons	common	NOUN
easat-1444	302	18	attribution	attribution	NOUN
easat-1444	302	19	(	(	PUNCT
easat-1444	302	20	cc	cc	NOUN
easat-1444	302	21	by	by	ADP
easat-1444	302	22	)	)	PUNCT
easat-1444	302	23	license	license	NOUN
easat-1444	302	24	(	(	PUNCT
easat-1444	302	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-1444	302	26	)	)	PUNCT
easat-1444	302	27	.	.	PUNCT
easat-1444	303	1	references	reference	NOUN
easat-1444	303	2	[	[	X
easat-1444	303	3	1	1	NUM
easat-1444	303	4	]	]	PUNCT
easat-1444	303	5	m.	m.	NOUN
easat-1444	303	6	dance	dance	NOUN
easat-1444	303	7	and	and	CCONJ
easat-1444	303	8	s.	s.	PROPN
easat-1444	303	9	imade	imade	PROPN
easat-1444	303	10	,	,	PUNCT
easat-1444	303	11	"	"	PUNCT
easat-1444	303	12	financial	financial	ADJ
easat-1444	303	13	ratio	ratio	NOUN
easat-1444	303	14	analysis	analysis	NOUN
easat-1444	303	15	in	in	ADP
easat-1444	303	16	predicting	predict	VERB
easat-1444	303	17	financial	financial	ADJ
easat-1444	303	18	conditions	condition	NOUN
easat-1444	303	19	distress	distress	NOUN
easat-1444	303	20	in	in	ADP
easat-1444	303	21	indonesia	indonesia	PROPN
easat-1444	303	22	stock	stock	PROPN
easat-1444	303	23	exchange	exchange	PROPN
easat-1444	303	24	,	,	PUNCT
easat-1444	303	25	"	"	PUNCT
easat-1444	303	26	russian	russian	ADJ
easat-1444	303	27	journal	journal	NOUN
easat-1444	303	28	of	of	ADP
easat-1444	303	29	agricultural	agricultural	ADJ
easat-1444	303	30	and	and	CCONJ
easat-1444	303	31	socio	socio	NOUN
easat-1444	303	32	-	-	PUNCT
easat-1444	303	33	economic	economic	ADJ
easat-1444	303	34	sciences	science	NOUN
easat-1444	303	35	,	,	PUNCT
easat-1444	303	36	vol	vol	NOUN
easat-1444	303	37	.	.	PUNCT
easat-1444	303	38	86(2	86(2	NUM
easat-1444	303	39	)	)	PUNCT
easat-1444	303	40	,	,	PUNCT
easat-1444	303	41	pp	pp	ADP
easat-1444	303	42	.	.	PUNCT
easat-1444	304	1	155	155	NUM
easat-1444	304	2	-	-	SYM
easat-1444	304	3	165	165	NUM
easat-1444	304	4	,	,	PUNCT
easat-1444	304	5	2019	2019	NUM
easat-1444	304	6	.	.	PUNCT
easat-1444	305	1	[	[	X
easat-1444	305	2	2	2	X
easat-1444	305	3	]	]	PUNCT
easat-1444	305	4	e.	e.	PROPN
easat-1444	305	5	i.	i.	PROPN
easat-1444	305	6	altman	altman	PROPN
easat-1444	305	7	,	,	PUNCT
easat-1444	305	8	m.	m.	NOUN
easat-1444	305	9	iwanicz	iwanicz	NOUN
easat-1444	305	10	-	-	PUNCT
easat-1444	305	11	drozdowska	drozdowska	PROPN
easat-1444	305	12	and	and	CCONJ
easat-1444	305	13	e.	e.	PROPN
easat-1444	305	14	laitinen	laitinen	PROPN
easat-1444	305	15	,	,	PUNCT
easat-1444	305	16	"	"	PUNCT
easat-1444	305	17	financial	financial	ADJ
easat-1444	305	18	distress	distress	NOUN
easat-1444	305	19	prediction	prediction	NOUN
easat-1444	305	20	in	in	ADP
easat-1444	305	21	an	an	DET
easat-1444	305	22	international	international	ADJ
easat-1444	305	23	context	context	NOUN
easat-1444	305	24	:	:	PUNCT
easat-1444	305	25	a	a	DET
easat-1444	305	26	review	review	NOUN
easat-1444	305	27	and	and	CCONJ
easat-1444	305	28	empirical	empirical	ADJ
easat-1444	305	29	analysis	analysis	NOUN
easat-1444	305	30	of	of	ADP
easat-1444	305	31	altman	altman	PROPN
easat-1444	305	32	's	's	PART
easat-1444	305	33	z	z	PROPN
easat-1444	305	34	-	-	PUNCT
easat-1444	305	35	score	score	NOUN
easat-1444	305	36	model	model	NOUN
easat-1444	305	37	,	,	PUNCT
easat-1444	305	38	"	"	PUNCT
easat-1444	305	39	journal	journal	NOUN
easat-1444	305	40	of	of	ADP
easat-1444	305	41	international	international	ADJ
easat-1444	305	42	financial	financial	ADJ
easat-1444	305	43	management	management	NOUN
easat-1444	305	44	&	&	CCONJ
easat-1444	305	45	accounting	accounting	PROPN
easat-1444	305	46	,	,	PUNCT
easat-1444	305	47	vol	vol	NOUN
easat-1444	305	48	.	.	PUNCT
easat-1444	305	49	28(2	28(2	NUM
easat-1444	305	50	)	)	PUNCT
easat-1444	305	51	,	,	PUNCT
easat-1444	305	52	pp	pp	PROPN
easat-1444	305	53	.	.	PUNCT
easat-1444	306	1	131	131	NUM
easat-1444	306	2	-	-	SYM
easat-1444	306	3	171	171	NUM
easat-1444	306	4	,	,	PUNCT
easat-1444	306	5	2017	2017	NUM
easat-1444	306	6	.	.	PUNCT
easat-1444	307	1	[	[	X
easat-1444	307	2	3	3	X
easat-1444	307	3	]	]	PUNCT
easat-1444	307	4	s.	s.	PROPN
easat-1444	307	5	p.	p.	PROPN
easat-1444	307	6	kothari	kothari	PROPN
easat-1444	307	7	,	,	PUNCT
easat-1444	307	8	x.	x.	PROPN
easat-1444	307	9	li	li	PROPN
easat-1444	307	10	and	and	CCONJ
easat-1444	307	11	j.	j.	PROPN
easat-1444	307	12	e.	e.	PROPN
easat-1444	307	13	short	short	PROPN
easat-1444	307	14	,	,	PUNCT
easat-1444	307	15	"	"	PUNCT
easat-1444	307	16	the	the	DET
easat-1444	307	17	effect	effect	NOUN
easat-1444	307	18	of	of	ADP
easat-1444	307	19	financial	financial	ADJ
easat-1444	307	20	reporting	reporting	NOUN
easat-1444	307	21	quality	quality	NOUN
easat-1444	307	22	on	on	ADP
easat-1444	307	23	debt	debt	NOUN
easat-1444	307	24	contracting	contracting	NOUN
easat-1444	307	25	:	:	PUNCT
easat-1444	307	26	evidence	evidence	NOUN
easat-1444	307	27	from	from	ADP
easat-1444	307	28	internal	internal	ADJ
easat-1444	307	29	control	control	NOUN
easat-1444	307	30	weakness	weakness	NOUN
easat-1444	307	31	reports	report	VERB
easat-1444	307	32	,	,	PUNCT
easat-1444	307	33	"	"	PUNCT
easat-1444	307	34	journal	journal	NOUN
easat-1444	307	35	of	of	ADP
easat-1444	307	36	accounting	accounting	NOUN
easat-1444	307	37	research	research	NOUN
easat-1444	307	38	,	,	PUNCT
easat-1444	307	39	vol	vol	NOUN
easat-1444	307	40	.	.	PUNCT
easat-1444	307	41	47(1	47(1	NUM
easat-1444	307	42	)	)	PUNCT
easat-1444	307	43	,	,	PUNCT
easat-1444	307	44	pp	pp	ADP
easat-1444	307	45	.	.	PUNCT
easat-1444	308	1	57	57	NUM
easat-1444	308	2	-	-	SYM
easat-1444	308	3	99	99	NUM
easat-1444	308	4	,	,	PUNCT
easat-1444	308	5	2009	2009	NUM
easat-1444	308	6	.	.	PUNCT
easat-1444	309	1	[	[	X
easat-1444	309	2	4	4	X
easat-1444	309	3	]	]	PUNCT
easat-1444	309	4	e.	e.	PROPN
easat-1444	309	5	i.	i.	PROPN
easat-1444	309	6	altman	altman	PROPN
easat-1444	309	7	,	,	PUNCT
easat-1444	309	8	"	"	PUNCT
easat-1444	309	9	financial	financial	ADJ
easat-1444	309	10	ratios	ratio	NOUN
easat-1444	309	11	,	,	PUNCT
easat-1444	309	12	discriminant	discriminant	ADJ
easat-1444	309	13	analysis	analysis	NOUN
easat-1444	309	14	and	and	CCONJ
easat-1444	309	15	the	the	DET
easat-1444	309	16	prediction	prediction	NOUN
easat-1444	309	17	of	of	ADP
easat-1444	309	18	corporate	corporate	ADJ
easat-1444	309	19	bankruptcy	bankruptcy	NOUN
easat-1444	309	20	,	,	PUNCT
easat-1444	309	21	"	"	PUNCT
easat-1444	309	22	journal	journal	NOUN
easat-1444	309	23	of	of	ADP
easat-1444	309	24	finance	finance	NOUN
easat-1444	309	25	,	,	PUNCT
easat-1444	309	26	vol	vol	NOUN
easat-1444	309	27	.	.	PUNCT
easat-1444	309	28	23(4	23(4	NUM
easat-1444	309	29	)	)	PUNCT
easat-1444	309	30	,	,	PUNCT
easat-1444	309	31	pp	pp	ADJ
easat-1444	309	32	.	.	PUNCT
easat-1444	310	1	589	589	NUM
easat-1444	310	2	-	-	SYM
easat-1444	310	3	609	609	NUM
easat-1444	310	4	,	,	PUNCT
easat-1444	310	5	1968	1968	NUM
easat-1444	310	6	.	.	PUNCT
easat-1444	311	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-1444	311	2	695	695	NUM
easat-1444	311	3	edelweiss	edelweiss	PROPN
easat-1444	311	4	applied	apply	VERB
easat-1444	311	5	science	science	NOUN
easat-1444	311	6	and	and	CCONJ
easat-1444	311	7	technology	technology	NOUN
easat-1444	311	8	issn	issn	PROPN
easat-1444	311	9	:	:	PUNCT
easat-1444	311	10	2576	2576	NUM
easat-1444	311	11	-	-	SYM
easat-1444	311	12	8484	8484	NUM
easat-1444	311	13	vol	vol	NOUN
easat-1444	311	14	.	.	PROPN
easat-1444	312	1	8	8	NUM
easat-1444	312	2	,	,	PUNCT
easat-1444	312	3	no	no	INTJ
easat-1444	312	4	.	.	NOUN
easat-1444	313	1	4	4	NUM
easat-1444	313	2	:	:	PUNCT
easat-1444	313	3	683	683	NUM
easat-1444	313	4	-	-	SYM
easat-1444	313	5	696	696	NUM
easat-1444	313	6	,	,	PUNCT
easat-1444	313	7	2024	2024	NUM
easat-1444	313	8	doi	doi	NOUN
easat-1444	313	9	:	:	PUNCT
easat-1444	313	10	10.55214/25768484.v8i4.1444	10.55214/25768484.v8i4.1444	NUM
easat-1444	313	11	©	©	PROPN
easat-1444	313	12	2024	2024	NUM
easat-1444	313	13	by	by	ADP
easat-1444	313	14	the	the	DET
easat-1444	313	15	authors	author	NOUN
easat-1444	313	16	;	;	PUNCT
easat-1444	313	17	licensee	licensee	PROPN
easat-1444	313	18	learning	learning	NOUN
easat-1444	313	19	gate	gate	NOUN
easat-1444	314	1	[	[	X
easat-1444	314	2	5	5	NUM
easat-1444	314	3	]	]	PUNCT
easat-1444	314	4	b.	b.	PROPN
easat-1444	314	5	pietrzak	pietrzak	PROPN
easat-1444	314	6	,	,	PUNCT
easat-1444	314	7	"	"	PUNCT
easat-1444	314	8	the	the	DET
easat-1444	314	9	use	use	NOUN
easat-1444	314	10	of	of	ADP
easat-1444	314	11	financial	financial	ADJ
easat-1444	314	12	health	health	NOUN
easat-1444	314	13	indicators	indicator	NOUN
easat-1444	314	14	in	in	ADP
easat-1444	314	15	predicting	predict	VERB
easat-1444	314	16	corporate	corporate	ADJ
easat-1444	314	17	bankruptcy	bankruptcy	NOUN
easat-1444	314	18	:	:	PUNCT
easat-1444	314	19	a	a	DET
easat-1444	314	20	study	study	NOUN
easat-1444	314	21	of	of	ADP
easat-1444	314	22	polish	polish	ADJ
easat-1444	314	23	companies	company	NOUN
easat-1444	314	24	,	,	PUNCT
easat-1444	314	25	"	"	PUNCT
easat-1444	314	26	journal	journal	NOUN
easat-1444	314	27	of	of	ADP
easat-1444	314	28	risk	risk	NOUN
easat-1444	314	29	and	and	CCONJ
easat-1444	314	30	financial	financial	ADJ
easat-1444	314	31	management	management	NOUN
easat-1444	314	32	,	,	PUNCT
easat-1444	314	33	vol	vol	NOUN
easat-1444	314	34	.	.	PUNCT
easat-1444	314	35	14(3	14(3	NUM
easat-1444	314	36	)	)	PUNCT
easat-1444	314	37	,	,	PUNCT
easat-1444	314	38	p.	p.	NOUN
easat-1444	314	39	120	120	NUM
easat-1444	314	40	,	,	PUNCT
easat-1444	314	41	2021	2021	NUM
easat-1444	314	42	.	.	PUNCT
easat-1444	315	1	[	[	X
easat-1444	315	2	6	6	NUM
easat-1444	315	3	]	]	PUNCT
easat-1444	315	4	j.	j.	PROPN
easat-1444	315	5	coffinet	coffinet	PROPN
easat-1444	315	6	,	,	PUNCT
easat-1444	315	7	a.	a.	NOUN
easat-1444	315	8	pop	pop	NOUN
easat-1444	315	9	and	and	CCONJ
easat-1444	315	10	m.	m.	NOUN
easat-1444	315	11	tiesset	tiesset	NOUN
easat-1444	315	12	,	,	PUNCT
easat-1444	315	13	"	"	PUNCT
easat-1444	315	14	monitoring	monitor	VERB
easat-1444	315	15	banks	bank	NOUN
easat-1444	315	16	through	through	ADP
easat-1444	315	17	analysis	analysis	NOUN
easat-1444	315	18	of	of	ADP
easat-1444	315	19	market	market	NOUN
easat-1444	315	20	signals	signal	NOUN
easat-1444	315	21	:	:	PUNCT
easat-1444	315	22	the	the	DET
easat-1444	315	23	case	case	NOUN
easat-1444	315	24	of	of	ADP
easat-1444	315	25	france	france	PROPN
easat-1444	315	26	,	,	PUNCT
easat-1444	315	27	"	"	PUNCT
easat-1444	315	28	journal	journal	NOUN
easat-1444	315	29	of	of	ADP
easat-1444	315	30	financial	financial	ADJ
easat-1444	315	31	stability	stability	NOUN
easat-1444	315	32	,	,	PUNCT
easat-1444	315	33	vol	vol	NOUN
easat-1444	315	34	.	.	PUNCT
easat-1444	315	35	6(3	6(3	NOUN
easat-1444	315	36	)	)	PUNCT
easat-1444	315	37	,	,	PUNCT
easat-1444	315	38	pp	pp	PROPN
easat-1444	315	39	.	.	PUNCT
easat-1444	316	1	130	130	NUM
easat-1444	316	2	-	-	SYM
easat-1444	316	3	144	144	NUM
easat-1444	316	4	,	,	PUNCT
easat-1444	316	5	2010	2010	NUM
easat-1444	316	6	.	.	PUNCT
easat-1444	317	1	[	[	X
easat-1444	317	2	7	7	NUM
easat-1444	317	3	]	]	PUNCT
easat-1444	317	4	i.	i.	NOUN
easat-1444	317	5	distinguin	distinguin	PROPN
easat-1444	317	6	,	,	PUNCT
easat-1444	317	7	p.	p.	NOUN
easat-1444	317	8	rous	rous	ADJ
easat-1444	317	9	and	and	CCONJ
easat-1444	317	10	a.	a.	NOUN
easat-1444	317	11	tarazi	tarazi	NOUN
easat-1444	317	12	,	,	PUNCT
easat-1444	317	13	"	"	PUNCT
easat-1444	317	14	market	market	NOUN
easat-1444	317	15	discipline	discipline	NOUN
easat-1444	317	16	and	and	CCONJ
easat-1444	317	17	the	the	DET
easat-1444	317	18	use	use	NOUN
easat-1444	317	19	of	of	ADP
easat-1444	317	20	stock	stock	NOUN
easat-1444	317	21	market	market	NOUN
easat-1444	317	22	data	datum	NOUN
easat-1444	317	23	to	to	PART
easat-1444	317	24	predict	predict	VERB
easat-1444	317	25	bank	bank	NOUN
easat-1444	317	26	financial	financial	ADJ
easat-1444	317	27	distress	distress	NOUN
easat-1444	317	28	,	,	PUNCT
easat-1444	317	29	"	"	PUNCT
easat-1444	317	30	journal	journal	NOUN
easat-1444	317	31	of	of	ADP
easat-1444	317	32	financial	financial	ADJ
easat-1444	317	33	services	service	NOUN
easat-1444	317	34	research	research	NOUN
easat-1444	317	35	,	,	PUNCT
easat-1444	317	36	vol	vol	NOUN
easat-1444	317	37	.	.	PUNCT
easat-1444	317	38	28(2	28(2	NUM
easat-1444	317	39	)	)	PUNCT
easat-1444	317	40	,	,	PUNCT
easat-1444	317	41	pp	pp	PROPN
easat-1444	317	42	.	.	PUNCT
easat-1444	318	1	151	151	NUM
easat-1444	318	2	-	-	NUM
easat-1444	318	3	176	176	NUM
easat-1444	318	4	,	,	PUNCT
easat-1444	318	5	2005	2005	NUM
easat-1444	318	6	.	.	PUNCT
easat-1444	319	1	[	[	X
easat-1444	319	2	8	8	X
easat-1444	319	3	]	]	X
easat-1444	319	4	e.	e.	PROPN
easat-1444	319	5	j.	j.	PROPN
easat-1444	319	6	kane	kane	PROPN
easat-1444	319	7	,	,	PUNCT
easat-1444	319	8	"	"	PUNCT
easat-1444	319	9	incentives	incentive	VERB
easat-1444	319	10	for	for	ADP
easat-1444	319	11	banking	banking	NOUN
easat-1444	319	12	megamergers	megamerger	NOUN
easat-1444	319	13	:	:	PUNCT
easat-1444	319	14	what	what	DET
easat-1444	319	15	motives	motive	NOUN
easat-1444	319	16	might	might	AUX
easat-1444	319	17	regulators	regulator	NOUN
easat-1444	319	18	infer	infer	VERB
easat-1444	319	19	from	from	ADP
easat-1444	319	20	event	event	NOUN
easat-1444	319	21	-	-	PUNCT
easat-1444	319	22	study	study	NOUN
easat-1444	319	23	evidence	evidence	NOUN
easat-1444	319	24	?	?	PUNCT
easat-1444	319	25	,	,	PUNCT
easat-1444	319	26	"	"	PUNCT
easat-1444	319	27	journal	journal	NOUN
easat-1444	319	28	of	of	ADP
easat-1444	319	29	money	money	NOUN
easat-1444	319	30	,	,	PUNCT
easat-1444	319	31	credit	credit	NOUN
easat-1444	319	32	and	and	CCONJ
easat-1444	319	33	banking	banking	NOUN
easat-1444	319	34	,	,	PUNCT
easat-1444	319	35	vol	vol	NOUN
easat-1444	319	36	.	.	PUNCT
easat-1444	319	37	32(3	32(3	NUM
easat-1444	319	38	)	)	PUNCT
easat-1444	319	39	,	,	PUNCT
easat-1444	319	40	pp	pp	PROPN
easat-1444	319	41	.	.	PUNCT
easat-1444	320	1	671	671	NUM
easat-1444	320	2	-	-	SYM
easat-1444	320	3	701	701	NUM
easat-1444	320	4	,	,	PUNCT
easat-1444	320	5	2000	2000	NUM
easat-1444	320	6	.	.	PUNCT
easat-1444	321	1	[	[	X
easat-1444	321	2	9	9	NUM
easat-1444	321	3	]	]	PUNCT
easat-1444	321	4	m.	m.	NOUN
easat-1444	321	5	chamon	chamon	PROPN
easat-1444	321	6	and	and	CCONJ
easat-1444	321	7	c.	c.	PROPN
easat-1444	321	8	crowe	crowe	PROPN
easat-1444	321	9	,	,	PUNCT
easat-1444	321	10	"	"	PUNCT
easat-1444	321	11	predictive	predictive	ADJ
easat-1444	321	12	indicators	indicator	NOUN
easat-1444	321	13	of	of	ADP
easat-1444	321	14	financial	financial	ADJ
easat-1444	321	15	crises	crisis	NOUN
easat-1444	321	16	,	,	PUNCT
easat-1444	321	17	"	"	PUNCT
easat-1444	321	18	the	the	DET
easat-1444	321	19	evidence	evidence	NOUN
easat-1444	321	20	and	and	CCONJ
easat-1444	321	21	impact	impact	NOUN
easat-1444	321	22	of	of	ADP
easat-1444	321	23	financial	financial	ADJ
easat-1444	321	24	globalization	globalization	NOUN
easat-1444	321	25	,	,	PUNCT
easat-1444	321	26	pp	pp	ADJ
easat-1444	321	27	.	.	PUNCT
easat-1444	322	1	499	499	NUM
easat-1444	322	2	-	-	SYM
easat-1444	322	3	505	505	NUM
easat-1444	322	4	,	,	PUNCT
easat-1444	322	5	2013	2013	NUM
easat-1444	322	6	.	.	PUNCT
easat-1444	323	1	[	[	X
easat-1444	323	2	10	10	NUM
easat-1444	323	3	]	]	PUNCT
easat-1444	323	4	a.	a.	NOUN
easat-1444	323	5	gaytán	gaytán	PROPN
easat-1444	323	6	and	and	CCONJ
easat-1444	323	7	c.	c.	PROPN
easat-1444	323	8	a.	a.	PROPN
easat-1444	323	9	johnson	johnson	PROPN
easat-1444	323	10	,	,	PUNCT
easat-1444	323	11	"	"	PUNCT
easat-1444	323	12	a	a	DET
easat-1444	323	13	review	review	NOUN
easat-1444	323	14	of	of	ADP
easat-1444	323	15	the	the	DET
easat-1444	323	16	literature	literature	NOUN
easat-1444	323	17	on	on	ADP
easat-1444	323	18	early	early	ADJ
easat-1444	323	19	warning	warning	NOUN
easat-1444	323	20	systems	system	NOUN
easat-1444	323	21	for	for	ADP
easat-1444	323	22	banking	banking	NOUN
easat-1444	323	23	crises	crisis	NOUN
easat-1444	323	24	,	,	PUNCT
easat-1444	323	25	"	"	PUNCT
easat-1444	323	26	central	central	ADJ
easat-1444	323	27	bank	bank	NOUN
easat-1444	323	28	of	of	ADP
easat-1444	323	29	chile	chile	PROPN
easat-1444	323	30	working	working	NOUN
easat-1444	323	31	papers	paper	NOUN
easat-1444	323	32	,	,	PUNCT
easat-1444	323	33	p.	p.	NOUN
easat-1444	323	34	183	183	NUM
easat-1444	323	35	,	,	PUNCT
easat-1444	323	36	2002	2002	NUM
easat-1444	323	37	.	.	PUNCT
easat-1444	324	1	[	[	X
easat-1444	324	2	11	11	NUM
easat-1444	324	3	]	]	PUNCT
easat-1444	324	4	k.	k.	PROPN
easat-1444	324	5	ma'aji	ma'aji	PROPN
easat-1444	324	6	,	,	PUNCT
easat-1444	324	7	m.	m.	NOUN
easat-1444	324	8	khairul	khairul	PROPN
easat-1444	324	9	anuar	anuar	PROPN
easat-1444	324	10	and	and	CCONJ
easat-1444	324	11	n.	n.	PROPN
easat-1444	324	12	husaini	husaini	PROPN
easat-1444	324	13	,	,	PUNCT
easat-1444	324	14	"	"	PUNCT
easat-1444	324	15	predicting	predict	VERB
easat-1444	324	16	financial	financial	ADJ
easat-1444	324	17	distress	distress	NOUN
easat-1444	324	18	of	of	ADP
easat-1444	324	19	smes	sme	NOUN
easat-1444	324	20	in	in	ADP
easat-1444	324	21	malaysia	malaysia	PROPN
easat-1444	324	22	,	,	PUNCT
easat-1444	324	23	"	"	PUNCT
easat-1444	324	24	international	international	ADJ
easat-1444	324	25	journal	journal	NOUN
easat-1444	324	26	of	of	ADP
easat-1444	324	27	economics	economic	NOUN
easat-1444	324	28	and	and	CCONJ
easat-1444	324	29	management	management	NOUN
easat-1444	324	30	,	,	PUNCT
easat-1444	324	31	vol	vol	NOUN
easat-1444	324	32	.	.	PUNCT
easat-1444	324	33	12(s2	12(s2	NUM
easat-1444	324	34	)	)	PUNCT
easat-1444	324	35	,	,	PUNCT
easat-1444	324	36	pp	pp	ADP
easat-1444	324	37	.	.	PUNCT
easat-1444	325	1	469	469	NUM
easat-1444	325	2	-	-	SYM
easat-1444	325	3	481	481	NUM
easat-1444	325	4	,	,	PUNCT
easat-1444	325	5	2018	2018	NUM
easat-1444	325	6	.	.	PUNCT
easat-1444	326	1	[	[	X
easat-1444	326	2	12	12	NUM
easat-1444	326	3	]	]	X
easat-1444	326	4	f.	f.	PROPN
easat-1444	326	5	ikpesu	ikpesu	PROPN
easat-1444	326	6	,	,	PUNCT
easat-1444	326	7	j.	j.	PROPN
easat-1444	326	8	o.	o.	PROPN
easat-1444	326	9	chukwu	chukwu	PROPN
easat-1444	326	10	and	and	CCONJ
easat-1444	326	11	u.	u.	PROPN
easat-1444	326	12	g.	g.	PROPN
easat-1444	326	13	agbontaen	agbontaen	PROPN
easat-1444	326	14	,	,	PUNCT
easat-1444	326	15	"	"	PUNCT
easat-1444	326	16	financial	financial	ADJ
easat-1444	326	17	distress	distress	NOUN
easat-1444	326	18	and	and	CCONJ
easat-1444	326	19	corporate	corporate	ADJ
easat-1444	326	20	recovery	recovery	NOUN
easat-1444	326	21	:	:	PUNCT
easat-1444	326	22	a	a	DET
easat-1444	326	23	review	review	NOUN
easat-1444	326	24	of	of	ADP
easat-1444	326	25	the	the	DET
easat-1444	326	26	literature	literature	NOUN
easat-1444	326	27	,	,	PUNCT
easat-1444	326	28	"	"	PUNCT
easat-1444	326	29	asian	asian	ADJ
easat-1444	326	30	economic	economic	ADJ
easat-1444	326	31	and	and	CCONJ
easat-1444	326	32	financial	financial	ADJ
easat-1444	326	33	review	review	NOUN
easat-1444	326	34	,	,	PUNCT
easat-1444	326	35	vol	vol	NOUN
easat-1444	326	36	.	.	PUNCT
easat-1444	326	37	10(12	10(12	NUM
easat-1444	326	38	)	)	PUNCT
easat-1444	326	39	,	,	PUNCT
easat-1444	326	40	pp	pp	ADP
easat-1444	326	41	.	.	PUNCT
easat-1444	327	1	1429	1429	NUM
easat-1444	327	2	-	-	SYM
easat-1444	327	3	1441	1441	NUM
easat-1444	327	4	,	,	PUNCT
easat-1444	327	5	2020	2020	NUM
easat-1444	327	6	.	.	PUNCT
easat-1444	328	1	[	[	X
easat-1444	328	2	13	13	NUM
easat-1444	328	3	]	]	PUNCT
easat-1444	328	4	j.	j.	PROPN
easat-1444	328	5	harrop	harrop	PROPN
easat-1444	328	6	galvão	galvão	PROPN
easat-1444	328	7	and	and	CCONJ
easat-1444	328	8	f.	f.	PROPN
easat-1444	328	9	c.	c.	PROPN
easat-1444	328	10	vasconcelos	vasconcelos	PROPN
easat-1444	328	11	,	,	PUNCT
easat-1444	328	12	"	"	PUNCT
easat-1444	328	13	selecting	select	VERB
easat-1444	328	14	financial	financial	ADJ
easat-1444	328	15	ratios	ratio	NOUN
easat-1444	328	16	to	to	PART
easat-1444	328	17	develop	develop	VERB
easat-1444	328	18	a	a	DET
easat-1444	328	19	classification	classification	NOUN
easat-1444	328	20	model	model	NOUN
easat-1444	328	21	of	of	ADP
easat-1444	328	22	distressed	distressed	ADJ
easat-1444	328	23	companies	company	NOUN
easat-1444	328	24	:	:	PUNCT
easat-1444	328	25	a	a	DET
easat-1444	328	26	discriminant	discriminant	ADJ
easat-1444	328	27	analysis	analysis	NOUN
easat-1444	328	28	approach	approach	NOUN
easat-1444	328	29	,	,	PUNCT
easat-1444	328	30	"	"	PUNCT
easat-1444	328	31	brazilian	brazilian	ADJ
easat-1444	328	32	business	business	NOUN
easat-1444	328	33	review	review	PROPN
easat-1444	328	34	,	,	PUNCT
easat-1444	328	35	vol	vol	NOUN
easat-1444	328	36	.	.	PUNCT
easat-1444	328	37	3(1	3(1	NUM
easat-1444	328	38	)	)	PUNCT
easat-1444	328	39	,	,	PUNCT
easat-1444	328	40	pp	pp	ADP
easat-1444	328	41	.	.	PUNCT
easat-1444	328	42	39	39	NUM
easat-1444	328	43	-	-	SYM
easat-1444	328	44	56	56	NUM
easat-1444	328	45	,	,	PUNCT
easat-1444	328	46	2006	2006	NUM
easat-1444	328	47	.	.	PUNCT
easat-1444	329	1	[	[	X
easat-1444	329	2	14	14	NUM
easat-1444	329	3	]	]	PUNCT
easat-1444	329	4	j.	j.	PROPN
easat-1444	329	5	l.	l.	PROPN
easat-1444	329	6	poortstra	poortstra	PROPN
easat-1444	329	7	and	and	CCONJ
easat-1444	329	8	k.	k.	PROPN
easat-1444	329	9	marton	marton	PROPN
easat-1444	329	10	,	,	PUNCT
easat-1444	329	11	"	"	PUNCT
easat-1444	329	12	corporate	corporate	ADJ
easat-1444	329	13	governance	governance	NOUN
easat-1444	329	14	variables	variable	NOUN
easat-1444	329	15	and	and	CCONJ
easat-1444	329	16	financial	financial	ADJ
easat-1444	329	17	distress	distress	NOUN
easat-1444	329	18	in	in	ADP
easat-1444	329	19	u.s	u.s	PROPN
easat-1444	329	20	.	.	PROPN
easat-1444	329	21	manufacturing	manufacturing	NOUN
easat-1444	329	22	firms	firm	NOUN
easat-1444	329	23	,	,	PUNCT
easat-1444	329	24	"	"	PUNCT
easat-1444	329	25	the	the	DET
easat-1444	329	26	international	international	ADJ
easat-1444	329	27	journal	journal	NOUN
easat-1444	329	28	of	of	ADP
easat-1444	329	29	business	business	NOUN
easat-1444	329	30	in	in	ADP
easat-1444	329	31	society	society	NOUN
easat-1444	329	32	,	,	PUNCT
easat-1444	329	33	vol	vol	NOUN
easat-1444	329	34	.	.	PUNCT
easat-1444	329	35	19(4	19(4	PROPN
easat-1444	329	36	)	)	PUNCT
easat-1444	329	37	,	,	PUNCT
easat-1444	329	38	pp	pp	ADJ
easat-1444	329	39	.	.	PUNCT
easat-1444	330	1	711	711	NUM
easat-1444	330	2	-	-	SYM
easat-1444	330	3	732	732	NUM
easat-1444	330	4	,	,	PUNCT
easat-1444	330	5	2019	2019	NUM
easat-1444	330	6	.	.	PUNCT
easat-1444	331	1	[	[	X
easat-1444	331	2	15	15	NUM
easat-1444	331	3	]	]	X
easat-1444	331	4	b.	b.	NOUN
easat-1444	331	5	santoso	santoso	NOUN
easat-1444	331	6	and	and	CCONJ
easat-1444	331	7	s.	s.	PROPN
easat-1444	331	8	wibowo	wibowo	PROPN
easat-1444	331	9	,	,	PUNCT
easat-1444	331	10	"	"	PUNCT
easat-1444	331	11	predicting	predict	VERB
easat-1444	331	12	financial	financial	ADJ
easat-1444	331	13	distress	distress	NOUN
easat-1444	331	14	in	in	ADP
easat-1444	331	15	indonesian	indonesian	ADJ
easat-1444	331	16	industrial	industrial	ADJ
easat-1444	331	17	companies	company	NOUN
easat-1444	331	18	using	use	VERB
easat-1444	331	19	linear	linear	PROPN
easat-1444	331	20	discriminant	discriminant	ADJ
easat-1444	331	21	analysis	analysis	NOUN
easat-1444	331	22	and	and	CCONJ
easat-1444	331	23	support	support	VERB
easat-1444	331	24	vector	vector	NOUN
easat-1444	331	25	machine	machine	NOUN
easat-1444	331	26	,	,	PUNCT
easat-1444	331	27	"	"	PUNCT
easat-1444	331	28	journal	journal	NOUN
easat-1444	331	29	of	of	ADP
easat-1444	331	30	finance	finance	NOUN
easat-1444	331	31	and	and	CCONJ
easat-1444	331	32	banking	banking	NOUN
easat-1444	331	33	,	,	PUNCT
easat-1444	331	34	vol	vol	NOUN
easat-1444	331	35	.	.	PUNCT
easat-1444	332	1	22(2	22(2	NUM
easat-1444	332	2	)	)	PUNCT
easat-1444	332	3	,	,	PUNCT
easat-1444	332	4	pp	pp	PROPN
easat-1444	332	5	.	.	PUNCT
easat-1444	333	1	109	109	NUM
easat-1444	333	2	-	-	SYM
easat-1444	333	3	125	125	NUM
easat-1444	333	4	,	,	PUNCT
easat-1444	333	5	2018	2018	NUM
easat-1444	333	6	.	.	PUNCT
easat-1444	334	1	[	[	X
easat-1444	334	2	16	16	NUM
easat-1444	334	3	]	]	X
easat-1444	334	4	p.	p.	NOUN
easat-1444	334	5	m.	m.	NOUN
easat-1444	334	6	dechow	dechow	INTJ
easat-1444	334	7	and	and	CCONJ
easat-1444	334	8	r.	r.	PROPN
easat-1444	334	9	g.	g.	PROPN
easat-1444	334	10	sloan	sloan	PROPN
easat-1444	334	11	,	,	PUNCT
easat-1444	334	12	"	"	PUNCT
easat-1444	334	13	executive	executive	ADJ
easat-1444	334	14	incentives	incentive	NOUN
easat-1444	334	15	and	and	CCONJ
easat-1444	334	16	the	the	DET
easat-1444	334	17	horizon	horizon	NOUN
easat-1444	334	18	problem	problem	NOUN
easat-1444	334	19	,	,	PUNCT
easat-1444	334	20	"	"	PUNCT
easat-1444	334	21	journal	journal	NOUN
easat-1444	334	22	of	of	ADP
easat-1444	334	23	accounting	accounting	NOUN
easat-1444	334	24	and	and	CCONJ
easat-1444	334	25	economics	economic	NOUN
easat-1444	334	26	,	,	PUNCT
easat-1444	334	27	vol	vol	NOUN
easat-1444	334	28	.	.	PUNCT
easat-1444	334	29	14(1	14(1	NUM
easat-1444	334	30	)	)	PUNCT
easat-1444	334	31	,	,	PUNCT
easat-1444	334	32	pp	pp	ADP
easat-1444	334	33	.	.	PUNCT
easat-1444	335	1	51	51	NUM
easat-1444	335	2	-	-	SYM
easat-1444	335	3	89	89	NUM
easat-1444	335	4	,	,	PUNCT
easat-1444	335	5	1991	1991	NUM
easat-1444	335	6	.	.	PUNCT
easat-1444	336	1	[	[	X
easat-1444	336	2	17	17	NUM
easat-1444	336	3	]	]	PUNCT
easat-1444	336	4	m.	m.	NOUN
easat-1444	336	5	c.	c.	PROPN
easat-1444	336	6	jensen	jensen	PROPN
easat-1444	336	7	and	and	CCONJ
easat-1444	336	8	w.	w.	PROPN
easat-1444	336	9	h.	h.	PROPN
easat-1444	336	10	meckling	meckling	PROPN
easat-1444	336	11	,	,	PUNCT
easat-1444	336	12	"	"	PUNCT
easat-1444	336	13	theory	theory	NOUN
easat-1444	336	14	of	of	ADP
easat-1444	336	15	the	the	DET
easat-1444	336	16	firm	firm	NOUN
easat-1444	336	17	:	:	PUNCT
easat-1444	336	18	managerial	managerial	ADJ
easat-1444	336	19	behavior	behavior	NOUN
easat-1444	336	20	,	,	PUNCT
easat-1444	336	21	agency	agency	NOUN
easat-1444	336	22	costs	cost	NOUN
easat-1444	336	23	,	,	PUNCT
easat-1444	336	24	and	and	CCONJ
easat-1444	336	25	ownership	ownership	NOUN
easat-1444	336	26	structure	structure	NOUN
easat-1444	336	27	,	,	PUNCT
easat-1444	336	28	"	"	PUNCT
easat-1444	336	29	journal	journal	NOUN
easat-1444	336	30	of	of	ADP
easat-1444	336	31	financial	financial	ADJ
easat-1444	336	32	economics	economic	NOUN
easat-1444	336	33	,	,	PUNCT
easat-1444	336	34	vol	vol	NOUN
easat-1444	336	35	.	.	PUNCT
easat-1444	336	36	3(4	3(4	NUM
easat-1444	336	37	)	)	PUNCT
easat-1444	336	38	,	,	PUNCT
easat-1444	336	39	pp	pp	ADJ
easat-1444	336	40	.	.	PUNCT
easat-1444	337	1	305	305	NUM
easat-1444	337	2	-	-	SYM
easat-1444	337	3	360	360	NUM
easat-1444	337	4	,	,	PUNCT
easat-1444	337	5	1976	1976	NUM
easat-1444	337	6	.	.	PUNCT
easat-1444	338	1	[	[	X
easat-1444	338	2	18	18	NUM
easat-1444	338	3	]	]	X
easat-1444	338	4	r.	r.	PROPN
easat-1444	338	5	wittenberg	wittenberg	PROPN
easat-1444	338	6	-	-	PUNCT
easat-1444	338	7	moerman	moerman	PROPN
easat-1444	338	8	,	,	PUNCT
easat-1444	338	9	"	"	PUNCT
easat-1444	338	10	the	the	DET
easat-1444	338	11	role	role	NOUN
easat-1444	338	12	of	of	ADP
easat-1444	338	13	information	information	NOUN
easat-1444	338	14	asymmetry	asymmetry	NOUN
easat-1444	338	15	and	and	CCONJ
easat-1444	338	16	financial	financial	ADJ
easat-1444	338	17	reporting	reporting	NOUN
easat-1444	338	18	quality	quality	NOUN
easat-1444	338	19	in	in	ADP
easat-1444	338	20	debt	debt	NOUN
easat-1444	338	21	trading	trading	NOUN
easat-1444	338	22	:	:	PUNCT
easat-1444	338	23	evidence	evidence	NOUN
easat-1444	338	24	from	from	ADP
easat-1444	338	25	the	the	DET
easat-1444	338	26	secondary	secondary	ADJ
easat-1444	338	27	loan	loan	NOUN
easat-1444	338	28	market	market	NOUN
easat-1444	338	29	,	,	PUNCT
easat-1444	338	30	"	"	PUNCT
easat-1444	338	31	journal	journal	NOUN
easat-1444	338	32	of	of	ADP
easat-1444	338	33	accounting	accounting	NOUN
easat-1444	338	34	and	and	CCONJ
easat-1444	338	35	economics	economic	NOUN
easat-1444	338	36	,	,	PUNCT
easat-1444	338	37	vols	vol	NOUN
easat-1444	338	38	.	.	PUNCT
easat-1444	339	1	46(2	46(2	NOUN
easat-1444	339	2	-	-	SYM
easat-1444	339	3	3	3	NUM
easat-1444	339	4	)	)	PUNCT
easat-1444	339	5	,	,	PUNCT
easat-1444	339	6	pp	pp	ADP
easat-1444	339	7	.	.	PUNCT
easat-1444	340	1	240	240	NUM
easat-1444	340	2	-	-	SYM
easat-1444	340	3	260	260	NUM
easat-1444	340	4	,	,	PUNCT
easat-1444	340	5	2008	2008	NUM
easat-1444	340	6	.	.	PUNCT
easat-1444	341	1	[	[	X
easat-1444	341	2	19	19	NUM
easat-1444	341	3	]	]	PUNCT
easat-1444	341	4	s.	s.	PROPN
easat-1444	341	5	rosmawati	rosmawati	PROPN
easat-1444	341	6	,	,	PUNCT
easat-1444	341	7	"	"	PUNCT
easat-1444	341	8	financial	financial	ADJ
easat-1444	341	9	reporting	reporting	NOUN
easat-1444	341	10	quality	quality	NOUN
easat-1444	341	11	,	,	PUNCT
easat-1444	341	12	information	information	NOUN
easat-1444	341	13	asymmetry	asymmetry	NOUN
easat-1444	341	14	,	,	PUNCT
easat-1444	341	15	and	and	CCONJ
easat-1444	341	16	earnings	earning	NOUN
easat-1444	341	17	management	management	NOUN
easat-1444	341	18	,	,	PUNCT
easat-1444	341	19	"	"	PUNCT
easat-1444	341	20	journal	journal	NOUN
easat-1444	341	21	of	of	ADP
easat-1444	341	22	finance	finance	NOUN
easat-1444	341	23	and	and	CCONJ
easat-1444	341	24	accounting	accounting	NOUN
easat-1444	341	25	,	,	PUNCT
easat-1444	341	26	vol	vol	NOUN
easat-1444	341	27	.	.	PUNCT
easat-1444	342	1	10(2	10(2	NUM
easat-1444	342	2	)	)	PUNCT
easat-1444	342	3	,	,	PUNCT
easat-1444	342	4	pp	pp	PROPN
easat-1444	342	5	.	.	PUNCT
easat-1444	343	1	67	67	NUM
easat-1444	343	2	-	-	SYM
easat-1444	343	3	82	82	NUM
easat-1444	343	4	,	,	PUNCT
easat-1444	343	5	2022	2022	NUM
easat-1444	343	6	.	.	PUNCT
easat-1444	344	1	[	[	X
easat-1444	344	2	20	20	NUM
easat-1444	344	3	]	]	PUNCT
easat-1444	344	4	w.	w.	PROPN
easat-1444	344	5	h.	h.	PROPN
easat-1444	344	6	beaver	beaver	PROPN
easat-1444	344	7	,	,	PUNCT
easat-1444	344	8	"	"	PUNCT
easat-1444	344	9	financial	financial	ADJ
easat-1444	344	10	ratios	ratio	NOUN
easat-1444	344	11	as	as	ADP
easat-1444	344	12	predictors	predictor	NOUN
easat-1444	344	13	of	of	ADP
easat-1444	344	14	failure	failure	NOUN
easat-1444	344	15	,	,	PUNCT
easat-1444	344	16	"	"	PUNCT
easat-1444	344	17	journal	journal	NOUN
easat-1444	344	18	of	of	ADP
easat-1444	344	19	accounting	accounting	NOUN
easat-1444	344	20	research	research	NOUN
easat-1444	344	21	,	,	PUNCT
easat-1444	344	22	vol	vol	NOUN
easat-1444	344	23	.	.	PROPN
easat-1444	344	24	4	4	NUM
easat-1444	344	25	,	,	PUNCT
easat-1444	344	26	pp	pp	ADJ
easat-1444	344	27	.	.	PUNCT
easat-1444	345	1	71	71	NUM
easat-1444	345	2	-	-	SYM
easat-1444	345	3	111	111	NUM
easat-1444	345	4	,	,	PUNCT
easat-1444	345	5	1966	1966	NUM
easat-1444	345	6	.	.	PUNCT
easat-1444	346	1	[	[	X
easat-1444	346	2	21	21	NUM
easat-1444	346	3	]	]	X
easat-1444	346	4	p.	p.	NOUN
easat-1444	346	5	m.	m.	NOUN
easat-1444	346	6	dechow	dechow	INTJ
easat-1444	346	7	and	and	CCONJ
easat-1444	346	8	i.	i.	PROPN
easat-1444	346	9	d.	d.	PROPN
easat-1444	346	10	dichev	dichev	PROPN
easat-1444	346	11	,	,	PUNCT
easat-1444	346	12	"	"	PUNCT
easat-1444	346	13	the	the	DET
easat-1444	346	14	quality	quality	NOUN
easat-1444	346	15	of	of	ADP
easat-1444	346	16	accruals	accrual	NOUN
easat-1444	346	17	and	and	CCONJ
easat-1444	346	18	earnings	earning	NOUN
easat-1444	346	19	:	:	PUNCT
easat-1444	346	20	the	the	DET
easat-1444	346	21	role	role	NOUN
easat-1444	346	22	of	of	ADP
easat-1444	346	23	accrual	accrual	ADJ
easat-1444	346	24	estimation	estimation	NOUN
easat-1444	346	25	errors	error	NOUN
easat-1444	346	26	,	,	PUNCT
easat-1444	346	27	"	"	PUNCT
easat-1444	346	28	the	the	DET
easat-1444	346	29	accounting	accounting	NOUN
easat-1444	346	30	review	review	NOUN
easat-1444	346	31	,	,	PUNCT
easat-1444	346	32	vols	vol	NOUN
easat-1444	346	33	.	.	PUNCT
easat-1444	347	1	77(s-1	77(s-1	NUM
easat-1444	347	2	)	)	PUNCT
easat-1444	347	3	,	,	PUNCT
easat-1444	347	4	pp	pp	PROPN
easat-1444	347	5	.	.	PUNCT
easat-1444	348	1	35	35	NUM
easat-1444	348	2	-	-	SYM
easat-1444	348	3	59	59	NUM
easat-1444	348	4	,	,	PUNCT
easat-1444	348	5	2002	2002	NUM
easat-1444	348	6	.	.	PUNCT
easat-1444	349	1	[	[	X
easat-1444	349	2	22	22	NUM
easat-1444	349	3	]	]	X
easat-1444	349	4	j.	j.	PROPN
easat-1444	349	5	francis	francis	PROPN
easat-1444	349	6	and	and	CCONJ
easat-1444	349	7	k.	k.	PROPN
easat-1444	349	8	schipper	schipper	PROPN
easat-1444	349	9	,	,	PUNCT
easat-1444	349	10	"	"	PUNCT
easat-1444	349	11	have	have	VERB
easat-1444	349	12	financial	financial	ADJ
easat-1444	349	13	statements	statement	NOUN
easat-1444	349	14	lost	lose	VERB
easat-1444	349	15	their	their	PRON
easat-1444	349	16	relevance	relevance	NOUN
easat-1444	349	17	?	?	PUNCT
easat-1444	349	18	,	,	PUNCT
easat-1444	349	19	"	"	PUNCT
easat-1444	349	20	journal	journal	NOUN
easat-1444	349	21	of	of	ADP
easat-1444	349	22	accounting	accounting	NOUN
easat-1444	349	23	research	research	NOUN
easat-1444	349	24	,	,	PUNCT
easat-1444	349	25	vol	vol	NOUN
easat-1444	349	26	.	.	PUNCT
easat-1444	349	27	37(2	37(2	PROPN
easat-1444	349	28	)	)	PUNCT
easat-1444	349	29	,	,	PUNCT
easat-1444	349	30	pp	pp	ADP
easat-1444	349	31	.	.	PUNCT
easat-1444	350	1	319	319	NUM
easat-1444	350	2	-	-	SYM
easat-1444	350	3	352	352	NUM
easat-1444	350	4	,	,	PUNCT
easat-1444	350	5	1999	1999	NUM
easat-1444	350	6	.	.	PUNCT
easat-1444	351	1	[	[	X
easat-1444	351	2	23	23	NUM
easat-1444	351	3	]	]	PUNCT
easat-1444	351	4	j.	j.	PROPN
easat-1444	351	5	a.	a.	PROPN
easat-1444	351	6	ohlson	ohlson	PROPN
easat-1444	351	7	,	,	PUNCT
easat-1444	351	8	"	"	PUNCT
easat-1444	351	9	financial	financial	ADJ
easat-1444	351	10	ratios	ratio	NOUN
easat-1444	351	11	and	and	CCONJ
easat-1444	351	12	the	the	DET
easat-1444	351	13	probabilistic	probabilistic	ADJ
easat-1444	351	14	prediction	prediction	NOUN
easat-1444	351	15	of	of	ADP
easat-1444	351	16	bankruptcy	bankruptcy	NOUN
easat-1444	351	17	,	,	PUNCT
easat-1444	351	18	"	"	PUNCT
easat-1444	351	19	journal	journal	NOUN
easat-1444	351	20	of	of	ADP
easat-1444	351	21	accounting	accounting	NOUN
easat-1444	351	22	research	research	NOUN
easat-1444	351	23	,	,	PUNCT
easat-1444	351	24	vol	vol	NOUN
easat-1444	351	25	.	.	PUNCT
easat-1444	351	26	18(1	18(1	NOUN
easat-1444	351	27	)	)	PUNCT
easat-1444	351	28	,	,	PUNCT
easat-1444	351	29	pp	pp	ADP
easat-1444	351	30	.	.	PUNCT
easat-1444	352	1	109	109	NUM
easat-1444	352	2	-	-	SYM
easat-1444	352	3	131	131	NUM
easat-1444	352	4	,	,	PUNCT
easat-1444	352	5	1980	1980	NUM
easat-1444	352	6	.	.	PUNCT
easat-1444	353	1	[	[	X
easat-1444	353	2	24	24	NUM
easat-1444	353	3	]	]	PUNCT
easat-1444	353	4	t.	t.	PROPN
easat-1444	353	5	shumway	shumway	PROPN
easat-1444	353	6	,	,	PUNCT
easat-1444	353	7	"	"	PUNCT
easat-1444	353	8	forecasting	forecasting	NOUN
easat-1444	353	9	bankruptcy	bankruptcy	NOUN
easat-1444	353	10	more	more	ADV
easat-1444	353	11	accurately	accurately	ADV
easat-1444	353	12	:	:	PUNCT
easat-1444	353	13	a	a	DET
easat-1444	353	14	simple	simple	ADJ
easat-1444	353	15	hazard	hazard	NOUN
easat-1444	353	16	model	model	NOUN
easat-1444	353	17	,	,	PUNCT
easat-1444	353	18	"	"	PUNCT
easat-1444	353	19	journal	journal	NOUN
easat-1444	353	20	of	of	ADP
easat-1444	353	21	business	business	NOUN
easat-1444	353	22	,	,	PUNCT
easat-1444	353	23	vol	vol	NOUN
easat-1444	353	24	.	.	PUNCT
easat-1444	354	1	74(1	74(1	NOUN
easat-1444	354	2	)	)	PUNCT
easat-1444	354	3	,	,	PUNCT
easat-1444	354	4	pp	pp	ADP
easat-1444	354	5	.	.	PUNCT
easat-1444	355	1	101	101	NUM
easat-1444	355	2	-	-	SYM
easat-1444	355	3	124	124	NUM
easat-1444	355	4	,	,	PUNCT
easat-1444	355	5	2001	2001	NUM
easat-1444	355	6	.	.	PUNCT
easat-1444	356	1	[	[	X
easat-1444	356	2	25	25	NUM
easat-1444	356	3	]	]	PUNCT
easat-1444	356	4	k.	k.	PROPN
easat-1444	356	5	h.	h.	PROPN
easat-1444	356	6	chung	chung	PROPN
easat-1444	356	7	,	,	PUNCT
easat-1444	356	8	j.	j.	PROPN
easat-1444	356	9	c.	c.	PROPN
easat-1444	356	10	kim	kim	PROPN
easat-1444	356	11	,	,	PUNCT
easat-1444	356	12	w.	w.	PROPN
easat-1444	356	13	s.	s.	PROPN
easat-1444	356	14	kim	kim	PROPN
easat-1444	356	15	and	and	CCONJ
easat-1444	356	16	s.	s.	PROPN
easat-1444	356	17	yoo	yoo	PROPN
easat-1444	356	18	,	,	PUNCT
easat-1444	356	19	"	"	PUNCT
easat-1444	356	20	financial	financial	ADJ
easat-1444	356	21	reporting	reporting	NOUN
easat-1444	356	22	quality	quality	NOUN
easat-1444	356	23	,	,	PUNCT
easat-1444	356	24	corporate	corporate	ADJ
easat-1444	356	25	governance	governance	NOUN
easat-1444	356	26	,	,	PUNCT
easat-1444	356	27	and	and	CCONJ
easat-1444	356	28	earnings	earning	NOUN
easat-1444	356	29	management	management	NOUN
easat-1444	356	30	:	:	PUNCT
easat-1444	356	31	evidence	evidence	NOUN
easat-1444	356	32	from	from	ADP
easat-1444	356	33	korea	korea	PROPN
easat-1444	356	34	,	,	PUNCT
easat-1444	356	35	"	"	PUNCT
easat-1444	356	36	asia	asia	PROPN
easat-1444	356	37	-	-	PUNCT
easat-1444	356	38	pacific	pacific	PROPN
easat-1444	356	39	journal	journal	PROPN
easat-1444	356	40	of	of	ADP
easat-1444	356	41	financial	financial	ADJ
easat-1444	356	42	studies	study	NOUN
easat-1444	356	43	,	,	PUNCT
easat-1444	356	44	vol	vol	NOUN
easat-1444	356	45	.	.	PUNCT
easat-1444	356	46	50(1	50(1	NUM
easat-1444	356	47	)	)	PUNCT
easat-1444	356	48	,	,	PUNCT
easat-1444	356	49	pp	pp	ADP
easat-1444	356	50	.	.	PUNCT
easat-1444	357	1	77	77	NUM
easat-1444	357	2	-	-	SYM
easat-1444	357	3	108	108	NUM
easat-1444	357	4	,	,	PUNCT
easat-1444	357	5	2021	2021	NUM
easat-1444	357	6	.	.	PUNCT
easat-1444	358	1	[	[	X
easat-1444	358	2	26	26	NUM
easat-1444	358	3	]	]	X
easat-1444	358	4	y.	y.	PROPN
easat-1444	358	5	chen	chen	PROPN
easat-1444	358	6	and	and	CCONJ
easat-1444	358	7	y.	y.	PROPN
easat-1444	358	8	hou	hou	PROPN
easat-1444	358	9	,	,	PUNCT
easat-1444	358	10	"	"	PUNCT
easat-1444	358	11	financial	financial	ADJ
easat-1444	358	12	distress	distress	NOUN
easat-1444	358	13	prediction	prediction	NOUN
easat-1444	358	14	with	with	ADP
easat-1444	358	15	machine	machine	NOUN
easat-1444	358	16	learning	learning	NOUN
easat-1444	358	17	:	:	PUNCT
easat-1444	358	18	an	an	DET
easat-1444	358	19	application	application	NOUN
easat-1444	358	20	of	of	ADP
easat-1444	358	21	lightgbm	lightgbm	ADJ
easat-1444	358	22	,	,	PUNCT
easat-1444	358	23	"	"	PUNCT
easat-1444	358	24	finance	finance	NOUN
easat-1444	358	25	research	research	NOUN
easat-1444	358	26	letters	letter	NOUN
easat-1444	358	27	,	,	PUNCT
easat-1444	358	28	vol	vol	NOUN
easat-1444	358	29	.	.	PROPN
easat-1444	359	1	32	32	NUM
easat-1444	359	2	,	,	PUNCT
easat-1444	359	3	pp	pp	ADJ
easat-1444	359	4	.	.	PUNCT
easat-1444	360	1	101	101	NUM
easat-1444	360	2	-	-	SYM
easat-1444	360	3	110	110	NUM
easat-1444	360	4	,	,	PUNCT
easat-1444	360	5	2020	2020	NUM
easat-1444	360	6	.	.	PUNCT
easat-1444	361	1	[	[	X
easat-1444	361	2	27	27	NUM
easat-1444	361	3	]	]	X
easat-1444	361	4	r.	r.	PROPN
easat-1444	361	5	lu	lu	PROPN
easat-1444	361	6	,	,	PUNCT
easat-1444	361	7	c.	c.	PROPN
easat-1444	361	8	j.	j.	PROPN
easat-1444	361	9	lee	lee	PROPN
easat-1444	361	10	and	and	CCONJ
easat-1444	361	11	s.	s.	PROPN
easat-1444	361	12	l.	l.	PROPN
easat-1444	361	13	chang	chang	PROPN
easat-1444	361	14	,	,	PUNCT
easat-1444	361	15	"	"	PUNCT
easat-1444	361	16	corporate	corporate	ADJ
easat-1444	361	17	governance	governance	NOUN
easat-1444	361	18	,	,	PUNCT
easat-1444	361	19	earnings	earning	NOUN
easat-1444	361	20	management	management	NOUN
easat-1444	361	21	,	,	PUNCT
easat-1444	361	22	and	and	CCONJ
easat-1444	361	23	financial	financial	ADJ
easat-1444	361	24	distress	distress	NOUN
easat-1444	361	25	:	:	PUNCT
easat-1444	361	26	evidence	evidence	NOUN
easat-1444	361	27	from	from	ADP
easat-1444	361	28	taiwan	taiwan	PROPN
easat-1444	361	29	,	,	PUNCT
easat-1444	361	30	"	"	PUNCT
easat-1444	361	31	journal	journal	NOUN
easat-1444	361	32	of	of	ADP
easat-1444	361	33	business	business	NOUN
easat-1444	361	34	ethics	ethic	NOUN
easat-1444	361	35	,	,	PUNCT
easat-1444	361	36	vol	vol	NOUN
easat-1444	361	37	.	.	PUNCT
easat-1444	361	38	83(3	83(3	NUM
easat-1444	361	39	)	)	PUNCT
easat-1444	361	40	,	,	PUNCT
easat-1444	361	41	pp	pp	PROPN
easat-1444	361	42	.	.	PUNCT
easat-1444	362	1	407	407	NUM
easat-1444	362	2	-	-	SYM
easat-1444	362	3	423	423	NUM
easat-1444	362	4	,	,	PUNCT
easat-1444	362	5	2008	2008	NUM
easat-1444	362	6	.	.	PUNCT
easat-1444	363	1	[	[	X
easat-1444	363	2	28	28	NUM
easat-1444	363	3	]	]	X
easat-1444	363	4	q.	q.	PROPN
easat-1444	363	5	liu	liu	PROPN
easat-1444	363	6	and	and	CCONJ
easat-1444	363	7	z.	z.	PROPN
easat-1444	363	8	lu	lu	PROPN
easat-1444	363	9	,	,	PUNCT
easat-1444	363	10	"	"	PUNCT
easat-1444	363	11	corporate	corporate	ADJ
easat-1444	363	12	governance	governance	NOUN
easat-1444	363	13	and	and	CCONJ
easat-1444	363	14	earnings	earning	NOUN
easat-1444	363	15	management	management	NOUN
easat-1444	363	16	in	in	ADP
easat-1444	363	17	the	the	DET
easat-1444	363	18	uk	uk	PROPN
easat-1444	363	19	:	:	PUNCT
easat-1444	363	20	the	the	DET
easat-1444	363	21	role	role	NOUN
easat-1444	363	22	of	of	ADP
easat-1444	363	23	financial	financial	ADJ
easat-1444	363	24	reporting	reporting	NOUN
easat-1444	363	25	quality	quality	NOUN
easat-1444	363	26	,	,	PUNCT
easat-1444	363	27	"	"	PUNCT
easat-1444	363	28	journal	journal	NOUN
easat-1444	363	29	of	of	ADP
easat-1444	363	30	business	business	NOUN
easat-1444	363	31	finance	finance	PROPN
easat-1444	363	32	&	&	CCONJ
easat-1444	363	33	accounting	accounting	PROPN
easat-1444	363	34	,	,	PUNCT
easat-1444	363	35	vols	vol	NOUN
easat-1444	363	36	.	.	PUNCT
easat-1444	364	1	45(3	45(3	NUM
easat-1444	364	2	-	-	SYM
easat-1444	364	3	4	4	NUM
easat-1444	364	4	)	)	PUNCT
easat-1444	364	5	,	,	PUNCT
easat-1444	364	6	pp	pp	ADP
easat-1444	364	7	.	.	PUNCT
easat-1444	365	1	308	308	NUM
easat-1444	365	2	-	-	SYM
easat-1444	365	3	330	330	NUM
easat-1444	365	4	,	,	PUNCT
easat-1444	365	5	2018	2018	NUM
easat-1444	365	6	.	.	PUNCT
easat-1444	366	1	[	[	X
easat-1444	366	2	29	29	NUM
easat-1444	366	3	]	]	X
easat-1444	366	4	r.	r.	PROPN
easat-1444	366	5	zainudin	zainudin	PROPN
easat-1444	366	6	and	and	CCONJ
easat-1444	366	7	h.	h.	PROPN
easat-1444	366	8	a.	a.	PROPN
easat-1444	366	9	hashim	hashim	PROPN
easat-1444	366	10	,	,	PUNCT
easat-1444	366	11	"	"	PUNCT
easat-1444	366	12	detecting	detect	VERB
easat-1444	366	13	fraudulent	fraudulent	ADJ
easat-1444	366	14	financial	financial	ADJ
easat-1444	366	15	reporting	reporting	NOUN
easat-1444	366	16	using	use	VERB
easat-1444	366	17	financial	financial	ADJ
easat-1444	366	18	ratio	ratio	NOUN
easat-1444	366	19	analysis	analysis	NOUN
easat-1444	366	20	,	,	PUNCT
easat-1444	366	21	"	"	PUNCT
easat-1444	366	22	journal	journal	NOUN
easat-1444	366	23	of	of	ADP
easat-1444	366	24	financial	financial	ADJ
easat-1444	366	25	crime	crime	NOUN
easat-1444	366	26	,	,	PUNCT
easat-1444	366	27	vol	vol	NOUN
easat-1444	366	28	.	.	PUNCT
easat-1444	366	29	23(4	23(4	NUM
easat-1444	366	30	)	)	PUNCT
easat-1444	366	31	,	,	PUNCT
easat-1444	366	32	pp	pp	PROPN
easat-1444	366	33	.	.	PUNCT
easat-1444	366	34	1141	1141	NUM
easat-1444	366	35	-	-	SYM
easat-1444	366	36	1148	1148	NUM
easat-1444	366	37	,	,	PUNCT
easat-1444	366	38	2016	2016	NUM
easat-1444	366	39	.	.	PUNCT
easat-1444	367	1	[	[	X
easat-1444	367	2	30	30	NUM
easat-1444	367	3	]	]	X
easat-1444	367	4	o.	o.	PROPN
easat-1444	367	5	almwajeh	almwajeh	PROPN
easat-1444	367	6	and	and	CCONJ
easat-1444	367	7	a.	a.	NOUN
easat-1444	367	8	m.	m.	PROPN
easat-1444	367	9	nassir	nassir	PROPN
easat-1444	367	10	,	,	PUNCT
easat-1444	367	11	"	"	PUNCT
easat-1444	367	12	predicting	predict	VERB
easat-1444	367	13	financial	financial	ADJ
easat-1444	367	14	distress	distress	NOUN
easat-1444	367	15	in	in	ADP
easat-1444	367	16	jordanian	jordanian	ADJ
easat-1444	367	17	listed	list	VERB
easat-1444	367	18	firms	firm	NOUN
easat-1444	367	19	using	use	VERB
easat-1444	367	20	artificial	artificial	ADJ
easat-1444	367	21	neural	neural	ADJ
easat-1444	367	22	networks	network	NOUN
easat-1444	367	23	and	and	CCONJ
easat-1444	367	24	logistic	logistic	ADJ
easat-1444	367	25	regression	regression	NOUN
easat-1444	367	26	,	,	PUNCT
easat-1444	367	27	"	"	PUNCT
easat-1444	367	28	journal	journal	NOUN
easat-1444	367	29	of	of	ADP
easat-1444	367	30	financial	financial	ADJ
easat-1444	367	31	reporting	reporting	NOUN
easat-1444	367	32	and	and	CCONJ
easat-1444	367	33	accounting	accounting	NOUN
easat-1444	367	34	,	,	PUNCT
easat-1444	367	35	vol	vol	NOUN
easat-1444	367	36	.	.	PUNCT
easat-1444	367	37	18(4	18(4	NUM
easat-1444	367	38	)	)	PUNCT
easat-1444	367	39	,	,	PUNCT
easat-1444	367	40	pp	pp	PROPN
easat-1444	367	41	.	.	PUNCT
easat-1444	368	1	681	681	NUM
easat-1444	368	2	-	-	SYM
easat-1444	368	3	706	706	NUM
easat-1444	368	4	,	,	PUNCT
easat-1444	368	5	2020	2020	NUM
easat-1444	368	6	.	.	PUNCT
easat-1444	369	1	[	[	X
easat-1444	369	2	31	31	NUM
easat-1444	369	3	]	]	PUNCT
easat-1444	369	4	s.	s.	PROPN
easat-1444	369	5	y.	y.	PROPN
easat-1444	369	6	agustin	agustin	PROPN
easat-1444	369	7	,	,	PUNCT
easat-1444	369	8	t.	t.	NOUN
easat-1444	369	9	widyastuti	widyastuti	PROPN
easat-1444	369	10	and	and	CCONJ
easat-1444	369	11	d.	d.	PROPN
easat-1444	369	12	susilowati	susilowati	PROPN
easat-1444	369	13	,	,	PUNCT
easat-1444	369	14	"	"	PUNCT
easat-1444	369	15	institutional	institutional	ADJ
easat-1444	369	16	ownership	ownership	NOUN
easat-1444	369	17	and	and	CCONJ
easat-1444	369	18	financial	financial	ADJ
easat-1444	369	19	distress	distress	NOUN
easat-1444	369	20	:	:	PUNCT
easat-1444	369	21	the	the	DET
easat-1444	369	22	moderating	moderate	VERB
easat-1444	369	23	role	role	NOUN
easat-1444	369	24	696	696	NUM
easat-1444	369	25	edelweiss	edelweiss	PROPN
easat-1444	369	26	applied	apply	VERB
easat-1444	369	27	science	science	NOUN
easat-1444	369	28	and	and	CCONJ
easat-1444	369	29	technology	technology	NOUN
easat-1444	369	30	issn	issn	PROPN
easat-1444	369	31	:	:	PUNCT
easat-1444	369	32	2576	2576	NUM
easat-1444	369	33	-	-	SYM
easat-1444	369	34	8484	8484	NUM
easat-1444	369	35	vol	vol	NOUN
easat-1444	369	36	.	.	PROPN
easat-1444	369	37	8	8	NUM
easat-1444	369	38	,	,	PUNCT
easat-1444	369	39	no	no	INTJ
easat-1444	369	40	.	.	NOUN
easat-1444	369	41	4	4	NUM
easat-1444	369	42	:	:	PUNCT
easat-1444	369	43	683	683	NUM
easat-1444	369	44	-	-	SYM
easat-1444	369	45	696	696	NUM
easat-1444	369	46	,	,	PUNCT
easat-1444	369	47	2024	2024	NUM
easat-1444	369	48	doi	doi	NOUN
easat-1444	369	49	:	:	PUNCT
easat-1444	369	50	10.55214/25768484.v8i4.1444	10.55214/25768484.v8i4.1444	NUM
easat-1444	369	51	©	©	PROPN
easat-1444	369	52	2024	2024	NUM
easat-1444	369	53	by	by	ADP
easat-1444	369	54	the	the	DET
easat-1444	369	55	authors	author	NOUN
easat-1444	369	56	;	;	PUNCT
easat-1444	369	57	licensee	licensee	PROPN
easat-1444	369	58	learning	learn	VERB
easat-1444	369	59	gate	gate	NOUN
easat-1444	369	60	of	of	ADP
easat-1444	369	61	audit	audit	NOUN
easat-1444	369	62	committee	committee	NOUN
easat-1444	369	63	independence	independence	NOUN
easat-1444	369	64	and	and	CCONJ
easat-1444	369	65	board	board	NOUN
easat-1444	369	66	size	size	NOUN
easat-1444	369	67	,	,	PUNCT
easat-1444	369	68	"	"	PUNCT
easat-1444	369	69	journal	journal	NOUN
easat-1444	369	70	of	of	ADP
easat-1444	369	71	business	business	NOUN
easat-1444	369	72	and	and	CCONJ
easat-1444	369	73	management	management	NOUN
easat-1444	369	74	,	,	PUNCT
easat-1444	369	75	vol	vol	NOUN
easat-1444	369	76	.	.	PUNCT
easat-1444	369	77	17(3	17(3	NUM
easat-1444	369	78	)	)	PUNCT
easat-1444	369	79	,	,	PUNCT
easat-1444	369	80	pp	pp	ADP
easat-1444	369	81	.	.	PUNCT
easat-1444	370	1	257	257	NUM
easat-1444	370	2	-	-	SYM
easat-1444	370	3	268	268	NUM
easat-1444	370	4	,	,	PUNCT
easat-1444	370	5	2023	2023	NUM
easat-1444	370	6	.	.	PUNCT
easat-1444	371	1	[	[	X
easat-1444	371	2	32	32	NUM
easat-1444	371	3	]	]	PUNCT
easat-1444	371	4	a.	a.	NOUN
easat-1444	371	5	caroline	caroline	PROPN
easat-1444	371	6	and	and	CCONJ
easat-1444	371	7	m.	m.	PROPN
easat-1444	371	8	sari	sari	NOUN
easat-1444	371	9	,	,	PUNCT
easat-1444	371	10	"	"	PUNCT
easat-1444	371	11	accounting	account	VERB
easat-1444	371	12	conservatism	conservatism	NOUN
easat-1444	371	13	and	and	CCONJ
easat-1444	371	14	financial	financial	ADJ
easat-1444	371	15	distress	distress	NOUN
easat-1444	371	16	:	:	PUNCT
easat-1444	371	17	the	the	DET
easat-1444	371	18	impact	impact	NOUN
easat-1444	371	19	of	of	ADP
easat-1444	371	20	information	information	NOUN
easat-1444	371	21	asymmetry	asymmetry	NOUN
easat-1444	371	22	,	,	PUNCT
easat-1444	371	23	"	"	PUNCT
easat-1444	371	24	international	international	ADJ
easat-1444	371	25	journal	journal	NOUN
easat-1444	371	26	of	of	ADP
easat-1444	371	27	accounting	accounting	NOUN
easat-1444	371	28	research	research	NOUN
easat-1444	371	29	,	,	PUNCT
easat-1444	371	30	vol	vol	NOUN
easat-1444	371	31	.	.	PUNCT
easat-1444	371	32	14(1	14(1	NUM
easat-1444	371	33	)	)	PUNCT
easat-1444	371	34	,	,	PUNCT
easat-1444	371	35	pp	pp	PROPN
easat-1444	371	36	.	.	PUNCT
easat-1444	372	1	42	42	NUM
easat-1444	372	2	-	-	SYM
easat-1444	372	3	53	53	NUM
easat-1444	372	4	,	,	PUNCT
easat-1444	372	5	2023	2023	NUM
easat-1444	372	6	.	.	PUNCT
easat-1444	373	1	[	[	X
easat-1444	373	2	33	33	NUM
easat-1444	373	3	]	]	PUNCT
easat-1444	373	4	m.	m.	NOUN
easat-1444	373	5	farooq	farooq	PROPN
easat-1444	373	6	,	,	PUNCT
easat-1444	373	7	t.	t.	PROPN
easat-1444	373	8	ahsan	ahsan	PROPN
easat-1444	373	9	and	and	CCONJ
easat-1444	373	10	m.	m.	PROPN
easat-1444	373	11	naeem	naeem	PROPN
easat-1444	373	12	,	,	PUNCT
easat-1444	373	13	"	"	PUNCT
easat-1444	373	14	corporate	corporate	ADJ
easat-1444	373	15	social	social	ADJ
easat-1444	373	16	responsibility	responsibility	NOUN
easat-1444	373	17	and	and	CCONJ
easat-1444	373	18	financial	financial	ADJ
easat-1444	373	19	distress	distress	NOUN
easat-1444	373	20	:	:	PUNCT
easat-1444	373	21	the	the	DET
easat-1444	373	22	moderating	moderate	VERB
easat-1444	373	23	role	role	NOUN
easat-1444	373	24	of	of	ADP
easat-1444	373	25	corporate	corporate	ADJ
easat-1444	373	26	governance	governance	NOUN
easat-1444	373	27	,	,	PUNCT
easat-1444	373	28	"	"	PUNCT
easat-1444	373	29	journal	journal	NOUN
easat-1444	373	30	of	of	ADP
easat-1444	373	31	financial	financial	ADJ
easat-1444	373	32	reporting	reporting	NOUN
easat-1444	373	33	and	and	CCONJ
easat-1444	373	34	accounting	accounting	NOUN
easat-1444	373	35	,	,	PUNCT
easat-1444	373	36	vol	vol	NOUN
easat-1444	373	37	.	.	PUNCT
easat-1444	373	38	21(2	21(2	NUM
easat-1444	373	39	)	)	PUNCT
easat-1444	373	40	,	,	PUNCT
easat-1444	373	41	pp	pp	PROPN
easat-1444	373	42	.	.	PUNCT
easat-1444	374	1	124	124	NUM
easat-1444	374	2	-	-	SYM
easat-1444	374	3	137	137	NUM
easat-1444	374	4	,	,	PUNCT
easat-1444	374	5	2023	2023	NUM
easat-1444	374	6	.	.	PUNCT
easat-1444	375	1	[	[	X
easat-1444	375	2	34	34	NUM
easat-1444	375	3	]	]	X
easat-1444	375	4	r.	r.	PROPN
easat-1444	375	5	septriana	septriana	PROPN
easat-1444	375	6	,	,	PUNCT
easat-1444	375	7	"	"	PUNCT
easat-1444	375	8	financial	financial	ADJ
easat-1444	375	9	ratios	ratio	NOUN
easat-1444	375	10	and	and	CCONJ
easat-1444	375	11	financial	financial	ADJ
easat-1444	375	12	distress	distress	NOUN
easat-1444	375	13	:	:	PUNCT
easat-1444	375	14	the	the	DET
easat-1444	375	15	moderating	moderate	VERB
easat-1444	375	16	effect	effect	NOUN
easat-1444	375	17	of	of	ADP
easat-1444	375	18	managerial	managerial	ADJ
easat-1444	375	19	ownership	ownership	NOUN
easat-1444	375	20	,	,	PUNCT
easat-1444	375	21	"	"	PUNCT
easat-1444	375	22	asian	asian	ADJ
easat-1444	375	23	journal	journal	NOUN
easat-1444	375	24	of	of	ADP
easat-1444	375	25	finance	finance	PROPN
easat-1444	375	26	&	&	CCONJ
easat-1444	375	27	accounting	accounting	PROPN
easat-1444	375	28	,	,	PUNCT
easat-1444	375	29	vol	vol	NOUN
easat-1444	375	30	.	.	PROPN
easat-1444	375	31	15(1	15(1	NUM
easat-1444	375	32	)	)	PUNCT
easat-1444	375	33	,	,	PUNCT
easat-1444	375	34	pp	pp	ADP
easat-1444	375	35	.	.	PUNCT
easat-1444	376	1	87	87	NUM
easat-1444	376	2	-	-	SYM
easat-1444	376	3	100	100	NUM
easat-1444	376	4	,	,	PUNCT
easat-1444	376	5	2023	2023	NUM
easat-1444	376	6	.	.	PUNCT
easat-1444	377	1	[	[	X
easat-1444	377	2	35	35	NUM
easat-1444	377	3	]	]	X
easat-1444	377	4	y.	y.	NOUN
easat-1444	377	5	williansyah	williansyah	PROPN
easat-1444	377	6	and	and	CCONJ
easat-1444	377	7	l.	l.	PROPN
easat-1444	377	8	meiliana	meiliana	PROPN
easat-1444	377	9	,	,	PUNCT
easat-1444	377	10	"	"	PUNCT
easat-1444	377	11	concentrated	concentrated	ADJ
easat-1444	377	12	ownership	ownership	NOUN
easat-1444	377	13	,	,	PUNCT
easat-1444	377	14	board	board	NOUN
easat-1444	377	15	education	education	NOUN
easat-1444	377	16	,	,	PUNCT
easat-1444	377	17	and	and	CCONJ
easat-1444	377	18	financial	financial	ADJ
easat-1444	377	19	distress	distress	NOUN
easat-1444	377	20	:	:	PUNCT
easat-1444	377	21	evidence	evidence	NOUN
easat-1444	377	22	from	from	ADP
easat-1444	377	23	indonesia	indonesia	PROPN
easat-1444	377	24	,	,	PUNCT
easat-1444	377	25	"	"	PUNCT
easat-1444	377	26	journal	journal	NOUN
easat-1444	377	27	of	of	ADP
easat-1444	377	28	corporate	corporate	ADJ
easat-1444	377	29	governance	governance	NOUN
easat-1444	377	30	,	,	PUNCT
easat-1444	377	31	vol	vol	NOUN
easat-1444	377	32	.	.	PUNCT
easat-1444	377	33	13(4	13(4	NUM
easat-1444	377	34	)	)	PUNCT
easat-1444	377	35	,	,	PUNCT
easat-1444	377	36	pp	pp	PROPN
easat-1444	377	37	.	.	PUNCT
easat-1444	378	1	301	301	NUM
easat-1444	378	2	-	-	SYM
easat-1444	378	3	314	314	NUM
easat-1444	378	4	,	,	PUNCT
easat-1444	378	5	2022	2022	NUM
easat-1444	378	6	.	.	PUNCT
easat-1444	379	1	[	[	X
easat-1444	379	2	36	36	NUM
easat-1444	379	3	]	]	PUNCT
easat-1444	379	4	a.	a.	NOUN
easat-1444	379	5	tron	tron	PROPN
easat-1444	379	6	,	,	PUNCT
easat-1444	379	7	m.	m.	NOUN
easat-1444	379	8	picconi	picconi	NOUN
easat-1444	379	9	and	and	CCONJ
easat-1444	379	10	s.	s.	PROPN
easat-1444	379	11	venturini	venturini	PROPN
easat-1444	379	12	,	,	PUNCT
easat-1444	379	13	"	"	PUNCT
easat-1444	379	14	predictive	predictive	ADJ
easat-1444	379	15	models	model	NOUN
easat-1444	379	16	of	of	ADP
easat-1444	379	17	financial	financial	ADJ
easat-1444	379	18	distress	distress	NOUN
easat-1444	379	19	:	:	PUNCT
easat-1444	379	20	the	the	DET
easat-1444	379	21	role	role	NOUN
easat-1444	379	22	of	of	ADP
easat-1444	379	23	corporate	corporate	ADJ
easat-1444	379	24	governance	governance	NOUN
easat-1444	379	25	variables	variable	NOUN
easat-1444	379	26	,	,	PUNCT
easat-1444	379	27	"	"	PUNCT
easat-1444	379	28	european	european	ADJ
easat-1444	379	29	journal	journal	PROPN
easat-1444	379	30	of	of	ADP
easat-1444	379	31	finance	finance	NOUN
easat-1444	379	32	,	,	PUNCT
easat-1444	379	33	vol	vol	NOUN
easat-1444	379	34	.	.	PUNCT
easat-1444	379	35	28(5	28(5	NUM
easat-1444	379	36	)	)	PUNCT
easat-1444	379	37	,	,	PUNCT
easat-1444	379	38	pp	pp	PROPN
easat-1444	379	39	.	.	PUNCT
easat-1444	380	1	659	659	NUM
easat-1444	380	2	-	-	SYM
easat-1444	380	3	682	682	NUM
easat-1444	380	4	,	,	PUNCT
easat-1444	380	5	2022	2022	NUM
easat-1444	380	6	.	.	PUNCT
easat-1444	381	1	[	[	X
easat-1444	381	2	37	37	NUM
easat-1444	381	3	]	]	PUNCT
easat-1444	381	4	z.	z.	PROPN
easat-1444	381	5	yousaf	yousaf	PROPN
easat-1444	381	6	,	,	PUNCT
easat-1444	381	7	n.	n.	PROPN
easat-1444	381	8	hussain	hussain	PROPN
easat-1444	381	9	and	and	CCONJ
easat-1444	381	10	a.	a.	PROPN
easat-1444	381	11	ahmed	ahmed	PROPN
easat-1444	381	12	,	,	PUNCT
easat-1444	381	13	"	"	PUNCT
easat-1444	381	14	contextual	contextual	ADJ
easat-1444	381	15	analysis	analysis	NOUN
easat-1444	381	16	of	of	ADP
easat-1444	381	17	corporate	corporate	ADJ
easat-1444	381	18	governance	governance	NOUN
easat-1444	381	19	and	and	CCONJ
easat-1444	381	20	financial	financial	ADJ
easat-1444	381	21	distress	distress	NOUN
easat-1444	381	22	,	,	PUNCT
easat-1444	381	23	"	"	PUNCT
easat-1444	381	24	global	global	ADJ
easat-1444	381	25	business	business	NOUN
easat-1444	381	26	review	review	PROPN
easat-1444	381	27	,	,	PUNCT
easat-1444	381	28	vol	vol	NOUN
easat-1444	381	29	.	.	PUNCT
easat-1444	382	1	23(1	23(1	NUM
easat-1444	382	2	)	)	PUNCT
easat-1444	383	1	,	,	PUNCT
easat-1444	383	2	pp	pp	PROPN
easat-1444	383	3	.	.	PUNCT
easat-1444	384	1	89	89	NUM
easat-1444	384	2	-	-	SYM
easat-1444	384	3	104	104	NUM
easat-1444	384	4	,	,	PUNCT
easat-1444	384	5	2022	2022	NUM
easat-1444	384	6	.	.	PUNCT
easat-1444	385	1	[	[	X
easat-1444	385	2	38	38	NUM
easat-1444	385	3	]	]	PUNCT
easat-1444	385	4	f.	f.	PROPN
easat-1444	385	5	modigliani	modigliani	PROPN
easat-1444	385	6	and	and	CCONJ
easat-1444	385	7	m.	m.	PROPN
easat-1444	385	8	h.	h.	PROPN
easat-1444	385	9	miller	miller	PROPN
easat-1444	385	10	,	,	PUNCT
easat-1444	385	11	"	"	PUNCT
easat-1444	385	12	the	the	DET
easat-1444	385	13	cost	cost	NOUN
easat-1444	385	14	of	of	ADP
easat-1444	385	15	capital	capital	NOUN
easat-1444	385	16	,	,	PUNCT
easat-1444	385	17	corporation	corporation	NOUN
easat-1444	385	18	finance	finance	NOUN
easat-1444	385	19	and	and	CCONJ
easat-1444	385	20	the	the	DET
easat-1444	385	21	theory	theory	NOUN
easat-1444	385	22	of	of	ADP
easat-1444	385	23	investment	investment	NOUN
easat-1444	385	24	,	,	PUNCT
easat-1444	385	25	"	"	PUNCT
easat-1444	385	26	the	the	DET
easat-1444	385	27	american	american	PROPN
easat-1444	385	28	economic	economic	PROPN
easat-1444	385	29	review	review	PROPN
easat-1444	385	30	,	,	PUNCT
easat-1444	385	31	vol	vol	NOUN
easat-1444	385	32	.	.	PUNCT
easat-1444	386	1	48(3	48(3	NUM
easat-1444	386	2	)	)	PUNCT
easat-1444	386	3	,	,	PUNCT
easat-1444	387	1	pp	pp	PROPN
easat-1444	387	2	.	.	PUNCT
easat-1444	388	1	261	261	NUM
easat-1444	388	2	-	-	SYM
easat-1444	388	3	297	297	NUM
easat-1444	388	4	,	,	PUNCT
easat-1444	388	5	1958	1958	NUM
easat-1444	388	6	.	.	PUNCT
easat-1444	389	1	[	[	X
easat-1444	389	2	39	39	NUM
easat-1444	389	3	]	]	PUNCT
easat-1444	389	4	h.	h.	PROPN
easat-1444	390	1	p.	p.	NOUN
easat-1444	390	2	p.	p.	PROPN
easat-1444	390	3	minsky	minsky	PROPN
easat-1444	390	4	,	,	PUNCT
easat-1444	390	5	"	"	PUNCT
easat-1444	390	6	stabilizing	stabilize	VERB
easat-1444	390	7	an	an	DET
easat-1444	390	8	unstable	unstable	ADJ
easat-1444	390	9	economy	economy	NOUN
easat-1444	390	10	,	,	PUNCT
easat-1444	390	11	"	"	PUNCT
easat-1444	390	12	hyman	hyman	PROPN
easat-1444	390	13	p.	p.	PROPN
easat-1444	390	14	minsky	minsky	PROPN
easat-1444	390	15	archive	archive	NOUN
easat-1444	390	16	,	,	PUNCT
easat-1444	390	17	levy	levy	VERB
easat-1444	390	18	economics	economics	PROPN
easat-1444	390	19	institute	institute	PROPN
easat-1444	390	20	of	of	ADP
easat-1444	390	21	bard	bard	PROPN
easat-1444	390	22	college	college	NOUN
easat-1444	390	23	,	,	PUNCT
easat-1444	390	24	p.	p.	NOUN
easat-1444	390	25	144	144	NUM
easat-1444	390	26	,	,	PUNCT
easat-1444	390	27	1986	1986	NUM
easat-1444	390	28	.	.	PUNCT
easat-1444	391	1	[	[	X
easat-1444	391	2	40	40	NUM
easat-1444	391	3	]	]	PUNCT
easat-1444	391	4	e.	e.	PROPN
easat-1444	391	5	f.	f.	PROPN
easat-1444	391	6	fama	fama	PROPN
easat-1444	391	7	and	and	CCONJ
easat-1444	391	8	k.	k.	PROPN
easat-1444	391	9	r.	r.	PROPN
easat-1444	391	10	french	french	PROPN
easat-1444	391	11	,	,	PUNCT
easat-1444	391	12	"	"	PUNCT
easat-1444	391	13	common	common	ADJ
easat-1444	391	14	risk	risk	NOUN
easat-1444	391	15	factors	factor	NOUN
easat-1444	391	16	in	in	ADP
easat-1444	391	17	the	the	DET
easat-1444	391	18	returns	return	NOUN
easat-1444	391	19	on	on	ADP
easat-1444	391	20	stocks	stock	NOUN
easat-1444	391	21	and	and	CCONJ
easat-1444	391	22	bonds	bond	NOUN
easat-1444	391	23	,	,	PUNCT
easat-1444	391	24	"	"	PUNCT
easat-1444	391	25	journal	journal	NOUN
easat-1444	391	26	of	of	ADP
easat-1444	391	27	financial	financial	ADJ
easat-1444	391	28	economics	economic	NOUN
easat-1444	391	29	,	,	PUNCT
easat-1444	391	30	vol	vol	NOUN
easat-1444	391	31	.	.	PUNCT
easat-1444	392	1	33(1	33(1	NUM
easat-1444	392	2	)	)	PUNCT
easat-1444	392	3	,	,	PUNCT
easat-1444	393	1	pp	pp	ADJ
easat-1444	393	2	.	.	PUNCT
easat-1444	394	1	3	3	NUM
easat-1444	394	2	-	-	SYM
easat-1444	394	3	56	56	NUM
easat-1444	394	4	,	,	PUNCT
easat-1444	394	5	1993	1993	NUM
easat-1444	394	6	.	.	PUNCT
easat-1444	395	1	[	[	X
easat-1444	395	2	41	41	NUM
easat-1444	395	3	]	]	X
easat-1444	395	4	r.	r.	PROPN
easat-1444	395	5	a.	a.	PROPN
easat-1444	395	6	brealey	brealey	PROPN
easat-1444	395	7	,	,	PUNCT
easat-1444	395	8	s.	s.	PROPN
easat-1444	395	9	c.	c.	PROPN
easat-1444	395	10	myers	myers	PROPN
easat-1444	395	11	and	and	CCONJ
easat-1444	395	12	f.	f.	PROPN
easat-1444	395	13	allen	allen	PROPN
easat-1444	395	14	,	,	PUNCT
easat-1444	395	15	principles	principle	NOUN
easat-1444	395	16	of	of	ADP
easat-1444	395	17	corporate	corporate	ADJ
easat-1444	395	18	finance	finance	NOUN
easat-1444	395	19	,	,	PUNCT
easat-1444	395	20	mcgraw	mcgraw	PROPN
easat-1444	395	21	-	-	PUNCT
easat-1444	395	22	hill	hill	NOUN
easat-1444	395	23	education	education	NOUN
easat-1444	395	24	,	,	PUNCT
easat-1444	395	25	2017	2017	NUM
easat-1444	395	26	.	.	PUNCT
easat-1444	396	1	[	[	X
easat-1444	396	2	42	42	NUM
easat-1444	396	3	]	]	PUNCT
easat-1444	396	4	m.	m.	PROPN
easat-1444	396	5	e.	e.	PROPN
easat-1444	396	6	porter	porter	PROPN
easat-1444	396	7	,	,	PUNCT
easat-1444	396	8	the	the	DET
easat-1444	396	9	competitive	competitive	ADJ
easat-1444	396	10	advantage	advantage	NOUN
easat-1444	396	11	of	of	ADP
easat-1444	396	12	nations	nation	NOUN
easat-1444	396	13	,	,	PUNCT
easat-1444	396	14	ny	ny	PROPN
easat-1444	396	15	:	:	PUNCT
easat-1444	396	16	the	the	DET
easat-1444	396	17	free	free	ADJ
easat-1444	396	18	press	press	NOUN
easat-1444	396	19	.	.	PUNCT
easat-1444	397	1	a	a	DET
easat-1444	397	2	division	division	NOUN
easat-1444	397	3	of	of	ADP
easat-1444	397	4	macmillan	macmillan	PROPN
easat-1444	397	5	inc	inc	PROPN
easat-1444	397	6	,	,	PUNCT
easat-1444	397	7	1990	1990	NUM
easat-1444	397	8	,	,	PUNCT
easat-1444	397	9	p.	p.	NOUN
easat-1444	397	10	855	855	NUM
easat-1444	397	11	.	.	PUNCT
easat-1444	398	1	[	[	X
easat-1444	398	2	43	43	NUM
easat-1444	398	3	]	]	X
easat-1444	398	4	d.	d.	PROPN
easat-1444	398	5	b.	b.	PROPN
easat-1444	398	6	bibeault	bibeault	PROPN
easat-1444	398	7	,	,	PUNCT
easat-1444	398	8	corporate	corporate	ADJ
easat-1444	398	9	turnaround	turnaround	NOUN
easat-1444	398	10	:	:	PUNCT
easat-1444	398	11	how	how	SCONJ
easat-1444	398	12	managers	manager	NOUN
easat-1444	398	13	turn	turn	VERB
easat-1444	398	14	losers	loser	NOUN
easat-1444	398	15	into	into	ADP
easat-1444	398	16	winners	winner	NOUN
easat-1444	398	17	!	!	PUNCT
easat-1444	399	1	,	,	PUNCT
easat-1444	399	2	mcgraw	mcgraw	PROPN
easat-1444	399	3	-	-	PUNCT
easat-1444	399	4	hill	hill	NOUN
easat-1444	399	5	,	,	PUNCT
easat-1444	399	6	1982	1982	NUM
easat-1444	399	7	.	.	PUNCT
easat-1444	400	1	[	[	X
easat-1444	400	2	44	44	NUM
easat-1444	400	3	]	]	PUNCT
easat-1444	400	4	e.	e.	PROPN
easat-1444	400	5	d.	d.	PROPN
easat-1444	400	6	hess	hess	PROPN
easat-1444	400	7	,	,	PUNCT
easat-1444	400	8	smart	smart	ADJ
easat-1444	400	9	growth	growth	NOUN
easat-1444	400	10	:	:	PUNCT
easat-1444	400	11	building	build	VERB
easat-1444	400	12	an	an	DET
easat-1444	400	13	enduring	endure	VERB
easat-1444	400	14	business	business	NOUN
easat-1444	400	15	by	by	ADP
easat-1444	400	16	managing	manage	VERB
easat-1444	400	17	the	the	DET
easat-1444	400	18	risks	risk	NOUN
easat-1444	400	19	of	of	ADP
easat-1444	400	20	growth	growth	NOUN
easat-1444	400	21	,	,	PUNCT
easat-1444	400	22	new	new	PROPN
easat-1444	400	23	york	york	PROPN
easat-1444	400	24	chichester	chichester	PROPN
easat-1444	400	25	:	:	PUNCT
easat-1444	400	26	west	west	PROPN
easat-1444	400	27	sussex	sussex	PROPN
easat-1444	400	28	:	:	PUNCT
easat-1444	400	29	columbia	columbia	PROPN
easat-1444	400	30	university	university	PROPN
easat-1444	400	31	press	press	NOUN
easat-1444	400	32	,	,	PUNCT
easat-1444	400	33	2010	2010	NUM
easat-1444	400	34	.	.	PUNCT
easat-1444	401	1	[	[	X
easat-1444	401	2	45	45	NUM
easat-1444	401	3	]	]	PUNCT
easat-1444	401	4	j.	j.	PROPN
easat-1444	401	5	j.	j.	PROPN
easat-1444	401	6	jones	jones	PROPN
easat-1444	401	7	,	,	PUNCT
easat-1444	401	8	"	"	PUNCT
easat-1444	401	9	earnings	earning	NOUN
easat-1444	401	10	management	management	NOUN
easat-1444	401	11	during	during	ADP
easat-1444	401	12	import	import	NOUN
easat-1444	401	13	relief	relief	NOUN
easat-1444	401	14	investigations	investigation	NOUN
easat-1444	401	15	,	,	PUNCT
easat-1444	401	16	"	"	PUNCT
easat-1444	401	17	journal	journal	NOUN
easat-1444	401	18	of	of	ADP
easat-1444	401	19	accounting	accounting	NOUN
easat-1444	401	20	research	research	NOUN
easat-1444	401	21	,	,	PUNCT
easat-1444	401	22	vol	vol	NOUN
easat-1444	401	23	.	.	PUNCT
easat-1444	401	24	29(2	29(2	NUM
easat-1444	401	25	)	)	PUNCT
easat-1444	401	26	,	,	PUNCT
easat-1444	401	27	p.	p.	NOUN
easat-1444	401	28	193	193	NUM
easat-1444	401	29	,	,	PUNCT
easat-1444	401	30	1991	1991	NUM
easat-1444	401	31	.	.	PUNCT
