id	sid	tid	token	lemma	pos
easat-1679	1	1	edelweiss	edelweiss	PROPN
easat-1679	1	2	applied	apply	VERB
easat-1679	1	3	science	science	NOUN
easat-1679	1	4	and	and	CCONJ
easat-1679	1	5	technology	technology	NOUN
easat-1679	1	6	issn	issn	PROPN
easat-1679	1	7	:	:	PUNCT
easat-1679	1	8	2576	2576	NUM
easat-1679	1	9	-	-	SYM
easat-1679	1	10	8484	8484	NUM
easat-1679	1	11	vol	vol	NOUN
easat-1679	1	12	.	.	PROPN
easat-1679	1	13	8	8	NUM
easat-1679	1	14	,	,	PUNCT
easat-1679	1	15	no	no	INTJ
easat-1679	1	16	.	.	NOUN
easat-1679	1	17	5	5	NUM
easat-1679	1	18	,	,	PUNCT
easat-1679	1	19	160	160	NUM
easat-1679	1	20	-	-	SYM
easat-1679	1	21	178	178	NUM
easat-1679	1	22	2024	2024	NUM
easat-1679	1	23	publisher	publisher	NOUN
easat-1679	1	24	:	:	PUNCT
easat-1679	1	25	learning	learn	VERB
easat-1679	1	26	gate	gate	NOUN
easat-1679	1	27	doi	doi	PROPN
easat-1679	1	28	:	:	PUNCT
easat-1679	1	29	10.55214/25768484.v8i5.1679	10.55214/25768484.v8i5.1679	NUM
easat-1679	1	30	©	©	ADP
easat-1679	1	31	2024	2024	NUM
easat-1679	1	32	by	by	ADP
easat-1679	1	33	the	the	DET
easat-1679	1	34	authors	author	NOUN
easat-1679	1	35	;	;	PUNCT
easat-1679	1	36	licensee	licensee	PROPN
easat-1679	1	37	learning	learning	NOUN
easat-1679	1	38	gate	gate	NOUN
easat-1679	1	39	©	©	PROPN
easat-1679	1	40	2024	2024	NUM
easat-1679	1	41	by	by	ADP
easat-1679	1	42	the	the	DET
easat-1679	1	43	authors	author	NOUN
easat-1679	1	44	;	;	PUNCT
easat-1679	1	45	licensee	licensee	PROPN
easat-1679	1	46	learning	learn	VERB
easat-1679	1	47	gate	gate	NOUN
easat-1679	1	48	*	*	PUNCT
easat-1679	1	49	correspondence	correspondence	NOUN
easat-1679	1	50	:	:	PUNCT
easat-1679	1	51	alfian@universitasbumigora.ac.id	alfian@universitasbumigora.ac.id	X
easat-1679	1	52	climate	climate	NOUN
easat-1679	1	53	change	change	NOUN
easat-1679	1	54	impact	impact	NOUN
easat-1679	1	55	on	on	ADP
easat-1679	1	56	indonesian	indonesian	ADJ
easat-1679	1	57	firm	firm	ADJ
easat-1679	1	58	value	value	NOUN
easat-1679	1	59	:	:	PUNCT
easat-1679	1	60	exploring	explore	VERB
easat-1679	1	61	the	the	DET
easat-1679	1	62	moderating	moderate	VERB
easat-1679	1	63	role	role	NOUN
easat-1679	1	64	of	of	ADP
easat-1679	1	65	accounting	account	VERB
easat-1679	1	66	conservatism	conservatism	NOUN
easat-1679	1	67	alfian	alfian	ADJ
easat-1679	1	68	sayuti1	sayuti1	PROPN
easat-1679	1	69	*	*	ADJ
easat-1679	1	70	,	,	PUNCT
easat-1679	1	71	nor	nor	CCONJ
easat-1679	1	72	farizal	farizal	AUX
easat-1679	1	73	mohammed2	mohammed2	NOUN
easat-1679	1	74	,	,	PUNCT
easat-1679	1	75	mira	mira	PROPN
easat-1679	1	76	susanti	susanti	X
easat-1679	1	77	amirrudin3	amirrudin3	PROPN
easat-1679	2	1	1bumigora	1bumigora	NUM
easat-1679	2	2	university	university	NOUN
easat-1679	2	3	,	,	PUNCT
easat-1679	2	4	mataram	mataram	PROPN
easat-1679	2	5	,	,	PUNCT
easat-1679	2	6	indonesia	indonesia	PROPN
easat-1679	2	7	,	,	PUNCT
easat-1679	2	8	faculty	faculty	NOUN
easat-1679	2	9	of	of	ADP
easat-1679	2	10	economics	economic	NOUN
easat-1679	2	11	and	and	CCONJ
easat-1679	2	12	business	business	NOUN
easat-1679	2	13	,	,	PUNCT
easat-1679	2	14	universitas	universita	NOUN
easat-1679	2	15	bumigora	bumigora	NOUN
easat-1679	2	16	,	,	PUNCT
easat-1679	2	17	mataram	mataram	PROPN
easat-1679	2	18	,	,	PUNCT
easat-1679	2	19	indonesia	indonesia	PROPN
easat-1679	2	20	;	;	PUNCT
easat-1679	2	21	alfian@universitasbumigora.ac.id	alfian@universitasbumigora.ac.id	PROPN
easat-1679	2	22	(	(	PUNCT
easat-1679	2	23	a.s	a.s	PROPN
easat-1679	2	24	)	)	PUNCT
easat-1679	2	25	2,3accounting	2,3accounting	PROPN
easat-1679	2	26	research	research	NOUN
easat-1679	2	27	institute	institute	NOUN
easat-1679	2	28	,	,	PUNCT
easat-1679	2	29	universiti	universiti	PROPN
easat-1679	2	30	teknologi	teknologi	PROPN
easat-1679	2	31	mara	mara	PROPN
easat-1679	2	32	,	,	PUNCT
easat-1679	2	33	selangor	selangor	PROPN
easat-1679	2	34	,	,	PUNCT
easat-1679	2	35	malaysia	malaysia	PROPN
easat-1679	2	36	;	;	PUNCT
easat-1679	2	37	norfa783@uitm.edu.my	norfa783@uitm.edu.my	X
easat-1679	2	38	(	(	PUNCT
easat-1679	2	39	n.f.m	n.f.m	NOUN
easat-1679	2	40	)	)	PUNCT
easat-1679	2	41	mirasusanti@uitm.edu.my	mirasusanti@uitm.edu.my	NOUN
easat-1679	2	42	(	(	PUNCT
easat-1679	2	43	m.s.a	m.s.a	NOUN
easat-1679	2	44	)	)	PUNCT
easat-1679	2	45	.	.	PUNCT
easat-1679	3	1	abstract	abstract	ADJ
easat-1679	3	2	:	:	PUNCT
easat-1679	3	3	climate	climate	NOUN
easat-1679	3	4	change	change	NOUN
easat-1679	3	5	is	be	AUX
easat-1679	3	6	one	one	NUM
easat-1679	3	7	of	of	ADP
easat-1679	3	8	the	the	DET
easat-1679	3	9	risks	risk	NOUN
easat-1679	3	10	that	that	PRON
easat-1679	3	11	can	can	AUX
easat-1679	3	12	occur	occur	VERB
easat-1679	3	13	in	in	ADP
easat-1679	3	14	countries	country	NOUN
easat-1679	3	15	across	across	ADP
easat-1679	3	16	the	the	DET
easat-1679	3	17	equator	equator	NOUN
easat-1679	3	18	,	,	PUNCT
easat-1679	3	19	such	such	ADJ
easat-1679	3	20	as	as	ADP
easat-1679	3	21	indonesia	indonesia	PROPN
easat-1679	3	22	.	.	PUNCT
easat-1679	4	1	apart	apart	ADV
easat-1679	4	2	from	from	ADP
easat-1679	4	3	its	its	PRON
easat-1679	4	4	geographical	geographical	ADJ
easat-1679	4	5	location	location	NOUN
easat-1679	4	6	,	,	PUNCT
easat-1679	4	7	the	the	DET
easat-1679	4	8	industrial	industrial	ADJ
easat-1679	4	9	sector	sector	NOUN
easat-1679	4	10	is	be	AUX
easat-1679	4	11	one	one	NUM
easat-1679	4	12	of	of	ADP
easat-1679	4	13	indonesia	indonesia	PROPN
easat-1679	4	14	’s	’s	PART
easat-1679	4	15	highest	high	ADJ
easat-1679	4	16	contributors	contributor	NOUN
easat-1679	4	17	to	to	ADP
easat-1679	4	18	emissions	emission	NOUN
easat-1679	4	19	.	.	PUNCT
easat-1679	5	1	this	this	DET
easat-1679	5	2	research	research	NOUN
easat-1679	5	3	examines	examine	VERB
easat-1679	5	4	the	the	DET
easat-1679	5	5	impact	impact	NOUN
easat-1679	5	6	of	of	ADP
easat-1679	5	7	climate	climate	NOUN
easat-1679	5	8	change	change	NOUN
easat-1679	5	9	and	and	CCONJ
easat-1679	5	10	greenhouse	greenhouse	NOUN
easat-1679	5	11	gas	gas	NOUN
easat-1679	5	12	(	(	PUNCT
easat-1679	5	13	ghg	ghg	PROPN
easat-1679	5	14	)	)	PUNCT
easat-1679	5	15	emissions	emission	NOUN
easat-1679	5	16	on	on	ADP
easat-1679	5	17	firm	firm	ADJ
easat-1679	5	18	value	value	NOUN
easat-1679	5	19	,	,	PUNCT
easat-1679	5	20	moderated	moderate	VERB
easat-1679	5	21	by	by	ADP
easat-1679	5	22	accounting	account	VERB
easat-1679	5	23	conservatism	conservatism	NOUN
easat-1679	5	24	.	.	PUNCT
easat-1679	6	1	firm	firm	ADJ
easat-1679	6	2	value	value	NOUN
easat-1679	6	3	is	be	AUX
easat-1679	6	4	measured	measure	VERB
easat-1679	6	5	by	by	ADP
easat-1679	6	6	tobin	tobin	PROPN
easat-1679	6	7	’s	’s	PART
easat-1679	6	8	q	q	NOUN
easat-1679	6	9	and	and	CCONJ
easat-1679	6	10	the	the	DET
easat-1679	6	11	market	market	NOUN
easat-1679	6	12	-	-	PUNCT
easat-1679	6	13	to	to	ADP
easat-1679	6	14	-	-	PUNCT
easat-1679	6	15	book	book	NOUN
easat-1679	6	16	ratio	ratio	NOUN
easat-1679	6	17	.	.	PUNCT
easat-1679	7	1	the	the	DET
easat-1679	7	2	sample	sample	NOUN
easat-1679	7	3	consists	consist	VERB
easat-1679	7	4	of	of	ADP
easat-1679	7	5	high	high	ADJ
easat-1679	7	6	-	-	PUNCT
easat-1679	7	7	profile	profile	NOUN
easat-1679	7	8	manufacturing	manufacturing	NOUN
easat-1679	7	9	industries	industry	NOUN
easat-1679	7	10	listed	list	VERB
easat-1679	7	11	on	on	ADP
easat-1679	7	12	the	the	DET
easat-1679	7	13	indonesia	indonesia	PROPN
easat-1679	7	14	stock	stock	PROPN
easat-1679	7	15	exchange	exchange	NOUN
easat-1679	7	16	in	in	ADP
easat-1679	7	17	2020	2020	NUM
easat-1679	7	18	-	-	SYM
easat-1679	7	19	2021	2021	NUM
easat-1679	7	20	,	,	PUNCT
easat-1679	7	21	totalling	total	VERB
easat-1679	7	22	208	208	NUM
easat-1679	7	23	companies	company	NOUN
easat-1679	7	24	.	.	PUNCT
easat-1679	8	1	the	the	DET
easat-1679	8	2	results	result	NOUN
easat-1679	8	3	show	show	VERB
easat-1679	8	4	that	that	SCONJ
easat-1679	8	5	climate	climate	NOUN
easat-1679	8	6	change	change	NOUN
easat-1679	8	7	,	,	PUNCT
easat-1679	8	8	ghg	ghg	PROPN
easat-1679	8	9	emission	emission	NOUN
easat-1679	8	10	issues	issue	NOUN
easat-1679	8	11	,	,	PUNCT
easat-1679	8	12	and	and	CCONJ
easat-1679	8	13	accounting	accounting	NOUN
easat-1679	8	14	conservatism	conservatism	NOUN
easat-1679	8	15	significantly	significantly	ADV
easat-1679	8	16	affect	affect	VERB
easat-1679	8	17	firm	firm	ADJ
easat-1679	8	18	value	value	NOUN
easat-1679	8	19	,	,	PUNCT
easat-1679	8	20	both	both	PRON
easat-1679	8	21	directly	directly	ADV
easat-1679	8	22	and	and	CCONJ
easat-1679	8	23	moderately	moderately	ADV
easat-1679	8	24	.	.	PUNCT
easat-1679	9	1	furthermore	furthermore	ADV
easat-1679	9	2	,	,	PUNCT
easat-1679	9	3	firm	firm	ADJ
easat-1679	9	4	value	value	NOUN
easat-1679	9	5	measured	measure	VERB
easat-1679	9	6	using	use	VERB
easat-1679	9	7	the	the	DET
easat-1679	9	8	market	market	NOUN
easat-1679	9	9	-	-	PUNCT
easat-1679	9	10	to	to	ADP
easat-1679	9	11	-	-	PUNCT
easat-1679	9	12	book	book	NOUN
easat-1679	9	13	ratio	ratio	NOUN
easat-1679	9	14	is	be	AUX
easat-1679	9	15	more	more	ADV
easat-1679	9	16	sensitive	sensitive	ADJ
easat-1679	9	17	than	than	SCONJ
easat-1679	9	18	when	when	SCONJ
easat-1679	9	19	measured	measure	VERB
easat-1679	9	20	using	use	VERB
easat-1679	9	21	tobin	tobin	PROPN
easat-1679	9	22	's	's	PART
easat-1679	9	23	q.	q.	NOUN
easat-1679	9	24	this	this	DET
easat-1679	9	25	study	study	NOUN
easat-1679	9	26	provides	provide	VERB
easat-1679	9	27	a	a	DET
easat-1679	9	28	different	different	ADJ
easat-1679	9	29	perspective	perspective	NOUN
easat-1679	9	30	on	on	ADP
easat-1679	9	31	sustainability	sustainability	NOUN
easat-1679	9	32	issues	issue	NOUN
easat-1679	9	33	and	and	CCONJ
easat-1679	9	34	contributes	contribute	VERB
easat-1679	9	35	to	to	ADP
easat-1679	9	36	signalling	signal	VERB
easat-1679	9	37	theory	theory	NOUN
easat-1679	9	38	by	by	ADP
easat-1679	9	39	testing	test	VERB
easat-1679	9	40	non	non	ADJ
easat-1679	9	41	-	-	ADJ
easat-1679	9	42	financial	financial	ADJ
easat-1679	9	43	and	and	CCONJ
easat-1679	9	44	financial	financial	ADJ
easat-1679	9	45	performance	performance	NOUN
easat-1679	9	46	using	use	VERB
easat-1679	9	47	the	the	DET
easat-1679	9	48	same	same	ADJ
easat-1679	9	49	model	model	NOUN
easat-1679	9	50	.	.	PUNCT
easat-1679	10	1	to	to	PART
easat-1679	10	2	improve	improve	VERB
easat-1679	10	3	sustainability	sustainability	NOUN
easat-1679	10	4	performance	performance	NOUN
easat-1679	10	5	,	,	PUNCT
easat-1679	10	6	firms	firm	NOUN
easat-1679	10	7	and	and	CCONJ
easat-1679	10	8	governments	government	NOUN
easat-1679	10	9	should	should	AUX
easat-1679	10	10	consider	consider	VERB
easat-1679	10	11	the	the	DET
easat-1679	10	12	research	research	NOUN
easat-1679	10	13	findings	finding	NOUN
easat-1679	10	14	when	when	SCONJ
easat-1679	10	15	developing	develop	VERB
easat-1679	10	16	policies	policy	NOUN
easat-1679	10	17	and	and	CCONJ
easat-1679	10	18	regulations	regulation	NOUN
easat-1679	10	19	addressing	address	VERB
easat-1679	10	20	environmental	environmental	ADJ
easat-1679	10	21	challenges	challenge	NOUN
easat-1679	10	22	.	.	PUNCT
easat-1679	11	1	keywords	keyword	NOUN
easat-1679	11	2	:	:	PUNCT
easat-1679	11	3	accounting	account	VERB
easat-1679	11	4	conservatism	conservatism	NOUN
easat-1679	11	5	,	,	PUNCT
easat-1679	11	6	climate	climate	NOUN
easat-1679	11	7	change	change	NOUN
easat-1679	11	8	,	,	PUNCT
easat-1679	11	9	firm	firm	ADJ
easat-1679	11	10	value	value	NOUN
easat-1679	11	11	,	,	PUNCT
easat-1679	11	12	greenhouse	greenhouse	NOUN
easat-1679	11	13	gas	gas	NOUN
easat-1679	11	14	,	,	PUNCT
easat-1679	11	15	high	high	ADJ
easat-1679	11	16	-	-	PUNCT
easat-1679	11	17	profile	profile	NOUN
easat-1679	11	18	industry	industry	NOUN
easat-1679	11	19	.	.	PUNCT
easat-1679	12	1	1	1	X
easat-1679	12	2	.	.	X
easat-1679	12	3	introduction	introduction	NOUN
easat-1679	12	4	geographically	geographically	ADV
easat-1679	12	5	,	,	PUNCT
easat-1679	12	6	indonesia	indonesia	PROPN
easat-1679	12	7	is	be	AUX
easat-1679	12	8	located	locate	VERB
easat-1679	12	9	around	around	ADP
easat-1679	12	10	the	the	DET
easat-1679	12	11	equator	equator	NOUN
easat-1679	12	12	and	and	CCONJ
easat-1679	12	13	is	be	AUX
easat-1679	12	14	flanked	flank	VERB
easat-1679	12	15	by	by	ADP
easat-1679	12	16	two	two	NUM
easat-1679	12	17	oceans	ocean	NOUN
easat-1679	12	18	,	,	PUNCT
easat-1679	12	19	resulting	result	VERB
easat-1679	12	20	in	in	ADP
easat-1679	12	21	the	the	DET
easat-1679	12	22	country	country	NOUN
easat-1679	12	23	experiencing	experience	VERB
easat-1679	12	24	three	three	NUM
easat-1679	12	25	climates	climate	NOUN
easat-1679	12	26	:	:	PUNCT
easat-1679	12	27	tropical	tropical	ADJ
easat-1679	12	28	,	,	PUNCT
easat-1679	12	29	monsoon	monsoon	NOUN
easat-1679	12	30	,	,	PUNCT
easat-1679	12	31	and	and	CCONJ
easat-1679	12	32	oceanic	oceanic	ADJ
easat-1679	12	33	.	.	PUNCT
easat-1679	13	1	the	the	DET
easat-1679	13	2	oceanic	oceanic	ADJ
easat-1679	13	3	climate	climate	NOUN
easat-1679	13	4	causes	cause	VERB
easat-1679	13	5	seawater	seawater	NOUN
easat-1679	13	6	evaporation	evaporation	NOUN
easat-1679	13	7	,	,	PUNCT
easat-1679	13	8	affecting	affect	VERB
easat-1679	13	9	air	air	NOUN
easat-1679	13	10	humidity	humidity	NOUN
easat-1679	13	11	and	and	CCONJ
easat-1679	13	12	leading	lead	VERB
easat-1679	13	13	to	to	ADP
easat-1679	13	14	high	high	ADJ
easat-1679	13	15	rainfall	rainfall	NOUN
easat-1679	13	16	(	(	PUNCT
easat-1679	13	17	cnn	cnn	PROPN
easat-1679	13	18	indonesia	indonesia	PROPN
easat-1679	13	19	,	,	PUNCT
easat-1679	13	20	2023	2023	NUM
easat-1679	13	21	)	)	PUNCT
easat-1679	13	22	.	.	PUNCT
easat-1679	14	1	figure	figure	NOUN
easat-1679	14	2	1	1	NUM
easat-1679	14	3	shows	show	VERB
easat-1679	14	4	that	that	SCONJ
easat-1679	14	5	the	the	DET
easat-1679	14	6	sea	sea	NOUN
easat-1679	14	7	surface	surface	NOUN
easat-1679	14	8	temperature	temperature	NOUN
easat-1679	14	9	anomaly	anomaly	NOUN
easat-1679	14	10	in	in	ADP
easat-1679	14	11	the	the	DET
easat-1679	14	12	indian	indian	ADJ
easat-1679	14	13	ocean	ocean	NOUN
easat-1679	14	14	indicates	indicate	VERB
easat-1679	14	15	a	a	DET
easat-1679	14	16	negative	negative	ADJ
easat-1679	14	17	indian	indian	ADJ
easat-1679	14	18	ocean	ocean	NOUN
easat-1679	14	19	dipole	dipole	NOUN
easat-1679	14	20	(	(	PUNCT
easat-1679	14	21	iod	iod	NOUN
easat-1679	14	22	)	)	PUNCT
easat-1679	14	23	phenomenon	phenomenon	NOUN
easat-1679	14	24	,	,	PUNCT
easat-1679	14	25	with	with	ADP
easat-1679	14	26	the	the	DET
easat-1679	14	27	temperature	temperature	NOUN
easat-1679	14	28	of	of	ADP
easat-1679	14	29	indonesian	indonesian	ADJ
easat-1679	14	30	waters	water	NOUN
easat-1679	14	31	generally	generally	ADV
easat-1679	14	32	displaying	display	VERB
easat-1679	14	33	warm	warm	ADJ
easat-1679	14	34	sea	sea	NOUN
easat-1679	14	35	surface	surface	NOUN
easat-1679	14	36	temperatures	temperature	NOUN
easat-1679	14	37	,	,	PUNCT
easat-1679	14	38	where	where	SCONJ
easat-1679	14	39	the	the	DET
easat-1679	14	40	anomaly	anomaly	NOUN
easat-1679	14	41	value	value	NOUN
easat-1679	14	42	ranges	range	VERB
easat-1679	14	43	from	from	ADP
easat-1679	14	44	0.5	0.5	NUM
easat-1679	14	45	up	up	ADP
easat-1679	14	46	to	to	ADP
easat-1679	14	47	3.0	3.0	NUM
easat-1679	14	48	0c	0c	NOUN
easat-1679	14	49	(	(	PUNCT
easat-1679	14	50	bmkg	bmkg	PROPN
easat-1679	14	51	,	,	PUNCT
easat-1679	14	52	2023	2023	NUM
easat-1679	14	53	)	)	PUNCT
easat-1679	14	54	.	.	PUNCT
easat-1679	15	1	however	however	ADV
easat-1679	15	2	,	,	PUNCT
easat-1679	15	3	indonesia	indonesia	PROPN
easat-1679	15	4	is	be	AUX
easat-1679	15	5	vulnerable	vulnerable	ADJ
easat-1679	15	6	to	to	ADP
easat-1679	15	7	rising	rise	VERB
easat-1679	15	8	sea	sea	NOUN
easat-1679	15	9	levels	level	NOUN
easat-1679	15	10	(	(	PUNCT
easat-1679	15	11	world	world	PROPN
easat-1679	15	12	bank	bank	PROPN
easat-1679	15	13	group	group	NOUN
easat-1679	15	14	,	,	PUNCT
easat-1679	15	15	2021	2021	NUM
easat-1679	15	16	)	)	PUNCT
easat-1679	15	17	,	,	PUNCT
easat-1679	15	18	which	which	PRON
easat-1679	15	19	can	can	AUX
easat-1679	15	20	impact	impact	VERB
easat-1679	15	21	the	the	DET
easat-1679	15	22	economy	economy	NOUN
easat-1679	15	23	through	through	ADP
easat-1679	15	24	vulnerable	vulnerable	ADJ
easat-1679	15	25	infrastructure	infrastructure	NOUN
easat-1679	15	26	,	,	PUNCT
easat-1679	15	27	including	include	VERB
easat-1679	15	28	water	water	NOUN
easat-1679	15	29	management	management	NOUN
easat-1679	15	30	facilities	facility	NOUN
easat-1679	15	31	,	,	PUNCT
easat-1679	15	32	power	power	NOUN
easat-1679	15	33	plants	plant	NOUN
easat-1679	15	34	,	,	PUNCT
easat-1679	15	35	and	and	CCONJ
easat-1679	15	36	transportation	transportation	NOUN
easat-1679	15	37	networks	network	NOUN
easat-1679	15	38	such	such	ADJ
easat-1679	15	39	as	as	ADP
easat-1679	15	40	ports	port	NOUN
easat-1679	15	41	and	and	CCONJ
easat-1679	15	42	railways	railway	NOUN
easat-1679	15	43	(	(	PUNCT
easat-1679	15	44	bloomberg	bloomberg	NOUN
easat-1679	15	45	,	,	PUNCT
easat-1679	15	46	2024	2024	NUM
easat-1679	15	47	)	)	PUNCT
easat-1679	15	48	.	.	PUNCT
easat-1679	16	1	therefore	therefore	ADV
easat-1679	16	2	,	,	PUNCT
easat-1679	16	3	the	the	DET
easat-1679	16	4	issue	issue	NOUN
easat-1679	16	5	of	of	ADP
easat-1679	16	6	climate	climate	NOUN
easat-1679	16	7	change	change	NOUN
easat-1679	16	8	has	have	AUX
easat-1679	16	9	received	receive	VERB
easat-1679	16	10	serious	serious	ADJ
easat-1679	16	11	attention	attention	NOUN
easat-1679	16	12	from	from	ADP
easat-1679	16	13	the	the	DET
easat-1679	16	14	international	international	ADJ
easat-1679	16	15	community	community	NOUN
easat-1679	16	16	,	,	PUNCT
easat-1679	16	17	both	both	CCONJ
easat-1679	16	18	in	in	ADP
easat-1679	16	19	economic	economic	ADJ
easat-1679	16	20	and	and	CCONJ
easat-1679	16	21	political	political	ADJ
easat-1679	16	22	fields	field	NOUN
easat-1679	16	23	(	(	PUNCT
easat-1679	16	24	zhang	zhang	X
easat-1679	16	25	et	et	PROPN
easat-1679	16	26	al	al	PROPN
easat-1679	16	27	.	.	PROPN
easat-1679	16	28	,	,	PUNCT
easat-1679	16	29	2016	2016	NUM
easat-1679	16	30	)	)	PUNCT
easat-1679	16	31	.	.	PUNCT
easat-1679	17	1	https://orcid.org/0009-0000-8574-3679	https://orcid.org/0009-0000-8574-3679	PROPN
easat-1679	17	2	https://orcid.org/0000-0002-8111-3458	https://orcid.org/0000-0002-8111-3458	PROPN
easat-1679	17	3	https://orcid.org/0000-0002-2596-9497	https://orcid.org/0000-0002-2596-9497	PROPN
easat-1679	17	4	161	161	NUM
easat-1679	17	5	edelweiss	edelweiss	PROPN
easat-1679	17	6	applied	apply	VERB
easat-1679	17	7	science	science	NOUN
easat-1679	17	8	and	and	CCONJ
easat-1679	17	9	technology	technology	NOUN
easat-1679	17	10	issn	issn	PROPN
easat-1679	17	11	:	:	PUNCT
easat-1679	17	12	2576	2576	NUM
easat-1679	17	13	-	-	SYM
easat-1679	17	14	8484	8484	NUM
easat-1679	17	15	vol	vol	NOUN
easat-1679	17	16	.	.	PROPN
easat-1679	18	1	8	8	NUM
easat-1679	18	2	,	,	PUNCT
easat-1679	18	3	no	no	INTJ
easat-1679	18	4	.	.	NOUN
easat-1679	18	5	5	5	NUM
easat-1679	18	6	:	:	SYM
easat-1679	18	7	160	160	NUM
easat-1679	18	8	-	-	SYM
easat-1679	18	9	178	178	NUM
easat-1679	18	10	,	,	PUNCT
easat-1679	18	11	2024	2024	NUM
easat-1679	18	12	doi	doi	NOUN
easat-1679	18	13	:	:	PUNCT
easat-1679	18	14	10.55214/25768484.v8i5.1679	10.55214/25768484.v8i5.1679	NUM
easat-1679	18	15	©	©	ADP
easat-1679	18	16	2024	2024	NUM
easat-1679	18	17	by	by	ADP
easat-1679	18	18	the	the	DET
easat-1679	18	19	authors	author	NOUN
easat-1679	18	20	;	;	PUNCT
easat-1679	18	21	licensee	licensee	PROPN
easat-1679	18	22	learning	learn	VERB
easat-1679	18	23	gate	gate	NOUN
easat-1679	18	24	figure	figure	NOUN
easat-1679	18	25	1	1	NUM
easat-1679	18	26	.	.	PUNCT
easat-1679	18	27	basic	basic	ADJ
easat-1679	18	28	seabed	seabed	ADJ
easat-1679	18	29	temperature	temperature	NOUN
easat-1679	18	30	anomaly	anomaly	NOUN
easat-1679	18	31	.	.	PUNCT
easat-1679	19	1	source	source	NOUN
easat-1679	19	2	:	:	PUNCT
easat-1679	19	3	bmkg	bmkg	X
easat-1679	19	4	(	(	PUNCT
easat-1679	19	5	2023)1	2023)1	NUM
easat-1679	19	6	environmental	environmental	ADJ
easat-1679	19	7	issues	issue	NOUN
easat-1679	19	8	affect	affect	VERB
easat-1679	19	9	not	not	PART
easat-1679	19	10	only	only	ADV
easat-1679	19	11	economic	economic	ADJ
easat-1679	19	12	activity	activity	NOUN
easat-1679	19	13	but	but	CCONJ
easat-1679	19	14	also	also	ADV
easat-1679	19	15	the	the	DET
easat-1679	19	16	stock	stock	NOUN
easat-1679	19	17	market	market	NOUN
easat-1679	19	18	.	.	PUNCT
easat-1679	20	1	a	a	DET
easat-1679	20	2	classic	classic	ADJ
easat-1679	20	3	study	study	NOUN
easat-1679	20	4	tested	test	VERB
easat-1679	20	5	the	the	DET
easat-1679	20	6	market	market	NOUN
easat-1679	20	7	reaction	reaction	NOUN
easat-1679	20	8	after	after	ADP
easat-1679	20	9	an	an	DET
easat-1679	20	10	oil	oil	NOUN
easat-1679	20	11	spill	spill	NOUN
easat-1679	20	12	and	and	CCONJ
easat-1679	20	13	found	find	VERB
easat-1679	20	14	significant	significant	ADJ
easat-1679	20	15	positive	positive	ADJ
easat-1679	20	16	abnormal	abnormal	ADJ
easat-1679	20	17	returns	return	NOUN
easat-1679	20	18	in	in	ADP
easat-1679	20	19	response	response	NOUN
easat-1679	20	20	to	to	ADP
easat-1679	20	21	the	the	DET
easat-1679	20	22	spill	spill	NOUN
easat-1679	20	23	(	(	PUNCT
easat-1679	20	24	patten	patten	NOUN
easat-1679	20	25	and	and	CCONJ
easat-1679	20	26	nance	nance	NOUN
easat-1679	20	27	,	,	PUNCT
easat-1679	20	28	1998	1998	NUM
easat-1679	20	29	)	)	PUNCT
easat-1679	20	30	.	.	PUNCT
easat-1679	21	1	unlike	unlike	ADP
easat-1679	21	2	patten	patten	NOUN
easat-1679	21	3	and	and	CCONJ
easat-1679	21	4	nance	nance	NOUN
easat-1679	21	5	's	's	PART
easat-1679	21	6	study	study	NOUN
easat-1679	21	7	,	,	PUNCT
easat-1679	21	8	this	this	DET
easat-1679	21	9	research	research	NOUN
easat-1679	21	10	analyses	analyse	VERB
easat-1679	21	11	the	the	DET
easat-1679	21	12	impact	impact	NOUN
easat-1679	21	13	of	of	ADP
easat-1679	21	14	climate	climate	NOUN
easat-1679	21	15	change	change	NOUN
easat-1679	21	16	on	on	ADP
easat-1679	21	17	firm	firm	ADJ
easat-1679	21	18	value	value	NOUN
easat-1679	21	19	.	.	PUNCT
easat-1679	22	1	several	several	ADJ
easat-1679	22	2	studies	study	NOUN
easat-1679	22	3	have	have	AUX
easat-1679	22	4	proven	prove	VERB
easat-1679	22	5	that	that	SCONJ
easat-1679	22	6	climate	climate	NOUN
easat-1679	22	7	change	change	NOUN
easat-1679	22	8	affects	affect	VERB
easat-1679	22	9	firm	firm	ADJ
easat-1679	22	10	value	value	NOUN
easat-1679	22	11	(	(	PUNCT
easat-1679	22	12	park	park	NOUN
easat-1679	22	13	and	and	CCONJ
easat-1679	22	14	noh	noh	PROPN
easat-1679	22	15	,	,	PUNCT
easat-1679	22	16	2017	2017	NUM
easat-1679	22	17	;	;	PUNCT
easat-1679	22	18	vestrelli	vestrelli	PROPN
easat-1679	22	19	et	et	PROPN
easat-1679	22	20	al	al	PROPN
easat-1679	22	21	.	.	PROPN
easat-1679	22	22	,	,	PUNCT
easat-1679	22	23	2024	2024	NUM
easat-1679	22	24	)	)	PUNCT
easat-1679	22	25	.	.	PUNCT
easat-1679	23	1	moreover	moreover	ADV
easat-1679	23	2	,	,	PUNCT
easat-1679	23	3	climate	climate	NOUN
easat-1679	23	4	change	change	NOUN
easat-1679	23	5	impacts	impact	VERB
easat-1679	23	6	physical	physical	ADJ
easat-1679	23	7	risks	risk	NOUN
easat-1679	23	8	,	,	PUNCT
easat-1679	23	9	which	which	PRON
easat-1679	23	10	can	can	AUX
easat-1679	23	11	hamper	hamper	VERB
easat-1679	23	12	supply	supply	NOUN
easat-1679	23	13	chains	chain	NOUN
easat-1679	23	14	,	,	PUNCT
easat-1679	23	15	damage	damage	NOUN
easat-1679	23	16	facilities	facility	NOUN
easat-1679	23	17	,	,	PUNCT
easat-1679	23	18	and	and	CCONJ
easat-1679	23	19	interrupt	interrupt	ADJ
easat-1679	23	20	business	business	NOUN
easat-1679	23	21	,	,	PUNCT
easat-1679	23	22	significantly	significantly	ADV
easat-1679	23	23	impacting	impact	VERB
easat-1679	23	24	company	company	NOUN
easat-1679	23	25	finances	finance	NOUN
easat-1679	23	26	(	(	PUNCT
easat-1679	23	27	vestrelli	vestrelli	NOUN
easat-1679	23	28	et	et	NOUN
easat-1679	23	29	al	al	PROPN
easat-1679	23	30	.	.	PROPN
easat-1679	23	31	,	,	PUNCT
easat-1679	23	32	2024	2024	NUM
easat-1679	23	33	)	)	PUNCT
easat-1679	23	34	.	.	PUNCT
easat-1679	24	1	additionally	additionally	ADV
easat-1679	24	2	,	,	PUNCT
easat-1679	24	3	shareholders	shareholder	NOUN
easat-1679	24	4	and	and	CCONJ
easat-1679	24	5	stakeholders	stakeholder	NOUN
easat-1679	24	6	encourage	encourage	VERB
easat-1679	24	7	the	the	DET
easat-1679	24	8	industry	industry	NOUN
easat-1679	24	9	to	to	PART
easat-1679	24	10	seriously	seriously	ADV
easat-1679	24	11	mitigate	mitigate	VERB
easat-1679	24	12	the	the	DET
easat-1679	24	13	risks	risk	NOUN
easat-1679	24	14	of	of	ADP
easat-1679	24	15	climate	climate	NOUN
easat-1679	24	16	change	change	NOUN
easat-1679	24	17	(	(	PUNCT
easat-1679	24	18	toukabri	toukabri	NOUN
easat-1679	24	19	and	and	CCONJ
easat-1679	24	20	youssef	youssef	PROPN
easat-1679	24	21	,	,	PUNCT
easat-1679	24	22	2022	2022	NUM
easat-1679	24	23	)	)	PUNCT
easat-1679	24	24	.	.	PUNCT
easat-1679	25	1	the	the	DET
easat-1679	25	2	arguments	argument	NOUN
easat-1679	25	3	above	above	ADP
easat-1679	25	4	increase	increase	VERB
easat-1679	25	5	the	the	DET
easat-1679	25	6	motivation	motivation	NOUN
easat-1679	25	7	for	for	ADP
easat-1679	25	8	this	this	DET
easat-1679	25	9	research	research	NOUN
easat-1679	25	10	,	,	PUNCT
easat-1679	25	11	which	which	PRON
easat-1679	25	12	examines	examine	VERB
easat-1679	25	13	climate	climate	NOUN
easat-1679	25	14	change	change	NOUN
easat-1679	25	15	on	on	ADP
easat-1679	25	16	firm	firm	ADJ
easat-1679	25	17	performance	performance	NOUN
easat-1679	25	18	in	in	ADP
easat-1679	25	19	indonesian	indonesian	ADJ
easat-1679	25	20	companies	company	NOUN
easat-1679	25	21	.	.	PUNCT
easat-1679	26	1	firm	firm	ADJ
easat-1679	26	2	performance	performance	NOUN
easat-1679	26	3	is	be	AUX
easat-1679	26	4	evaluated	evaluate	VERB
easat-1679	26	5	based	base	VERB
easat-1679	26	6	on	on	ADP
easat-1679	26	7	firm	firm	ADJ
easat-1679	26	8	value	value	NOUN
easat-1679	26	9	,	,	PUNCT
easat-1679	26	10	measured	measure	VERB
easat-1679	26	11	through	through	ADP
easat-1679	26	12	tobin	tobin	PROPN
easat-1679	26	13	's	's	PART
easat-1679	26	14	q	q	NOUN
easat-1679	26	15	and	and	CCONJ
easat-1679	26	16	the	the	DET
easat-1679	26	17	market	market	NOUN
easat-1679	26	18	-	-	PUNCT
easat-1679	26	19	to	to	ADP
easat-1679	26	20	-	-	PUNCT
easat-1679	26	21	book	book	NOUN
easat-1679	26	22	ratio	ratio	NOUN
easat-1679	26	23	.	.	PUNCT
easat-1679	27	1	tobin	tobin	PROPN
easat-1679	27	2	’s	’s	PART
easat-1679	27	3	q	q	PROPN
easat-1679	27	4	was	be	AUX
easat-1679	27	5	chosen	choose	VERB
easat-1679	27	6	because	because	SCONJ
easat-1679	27	7	it	it	PRON
easat-1679	27	8	describes	describe	VERB
easat-1679	27	9	market	market	NOUN
easat-1679	27	10	value	value	NOUN
easat-1679	27	11	(	(	PUNCT
easat-1679	27	12	aydoğmuş	aydoğmuş	NOUN
easat-1679	27	13	et	et	PROPN
easat-1679	27	14	al	al	PROPN
easat-1679	27	15	.	.	PROPN
easat-1679	27	16	,	,	PUNCT
easat-1679	27	17	2022	2022	NUM
easat-1679	27	18	)	)	PUNCT
easat-1679	27	19	and	and	CCONJ
easat-1679	27	20	has	have	VERB
easat-1679	27	21	better	well	ADJ
easat-1679	27	22	statistical	statistical	ADJ
easat-1679	27	23	test	test	NOUN
easat-1679	27	24	results	result	NOUN
easat-1679	27	25	than	than	ADP
easat-1679	27	26	price	price	NOUN
easat-1679	27	27	book	book	NOUN
easat-1679	27	28	value	value	NOUN
easat-1679	27	29	(	(	PUNCT
easat-1679	27	30	willim	willim	NOUN
easat-1679	27	31	,	,	PUNCT
easat-1679	27	32	2015	2015	NUM
easat-1679	27	33	)	)	PUNCT
easat-1679	27	34	.	.	PUNCT
easat-1679	28	1	previous	previous	ADJ
easat-1679	28	2	research	research	NOUN
easat-1679	28	3	has	have	AUX
easat-1679	28	4	tested	test	VERB
easat-1679	28	5	the	the	DET
easat-1679	28	6	influence	influence	NOUN
easat-1679	28	7	of	of	ADP
easat-1679	28	8	climate	climate	NOUN
easat-1679	28	9	change	change	NOUN
easat-1679	28	10	on	on	ADP
easat-1679	28	11	firm	firm	ADJ
easat-1679	28	12	value	value	NOUN
easat-1679	28	13	in	in	ADP
easat-1679	28	14	several	several	ADJ
easat-1679	28	15	countries	country	NOUN
easat-1679	28	16	,	,	PUNCT
easat-1679	28	17	such	such	ADJ
easat-1679	28	18	as	as	ADP
easat-1679	28	19	the	the	DET
easat-1679	28	20	united	united	PROPN
easat-1679	28	21	states	states	PROPN
easat-1679	28	22	(	(	PUNCT
easat-1679	28	23	berkman	berkman	PROPN
easat-1679	28	24	et	et	PROPN
easat-1679	28	25	al	al	PROPN
easat-1679	28	26	.	.	PROPN
easat-1679	28	27	,	,	PUNCT
easat-1679	28	28	2019	2019	NUM
easat-1679	28	29	;	;	PUNCT
easat-1679	28	30	muhammad	muhammad	PROPN
easat-1679	28	31	naseer	naseer	PROPN
easat-1679	28	32	et	et	PROPN
easat-1679	28	33	al	al	PROPN
easat-1679	28	34	.	.	PROPN
easat-1679	28	35	,	,	PUNCT
easat-1679	28	36	2023	2023	NUM
easat-1679	28	37	;	;	PUNCT
easat-1679	28	38	ongsakul	ongsakul	PROPN
easat-1679	28	39	et	et	PROPN
easat-1679	28	40	al	al	PROPN
easat-1679	28	41	.	.	PROPN
easat-1679	28	42	,	,	PUNCT
easat-1679	28	43	2023	2023	NUM
easat-1679	28	44	;	;	PUNCT
easat-1679	28	45	vestrelli	vestrelli	PROPN
easat-1679	28	46	et	et	PROPN
easat-1679	28	47	al	al	PROPN
easat-1679	28	48	.	.	PROPN
easat-1679	28	49	,	,	PUNCT
easat-1679	28	50	2024	2024	NUM
easat-1679	28	51	)	)	PUNCT
easat-1679	28	52	,	,	PUNCT
easat-1679	28	53	korea	korea	PROPN
easat-1679	28	54	(	(	PUNCT
easat-1679	28	55	park	park	NOUN
easat-1679	28	56	and	and	CCONJ
easat-1679	28	57	noh	noh	PROPN
easat-1679	28	58	,	,	PUNCT
easat-1679	28	59	2017	2017	NUM
easat-1679	28	60	)	)	PUNCT
easat-1679	28	61	,	,	PUNCT
easat-1679	28	62	and	and	CCONJ
easat-1679	28	63	spain	spain	PROPN
easat-1679	28	64	(	(	PUNCT
easat-1679	28	65	gonzalez	gonzalez	PROPN
easat-1679	28	66	and	and	CCONJ
easat-1679	28	67	ramírez	ramírez	NOUN
easat-1679	28	68	,	,	PUNCT
easat-1679	28	69	2016	2016	NUM
easat-1679	28	70	)	)	PUNCT
easat-1679	28	71	.	.	PUNCT
easat-1679	29	1	in	in	ADP
easat-1679	29	2	contrast	contrast	NOUN
easat-1679	29	3	to	to	ADP
easat-1679	29	4	previous	previous	ADJ
easat-1679	29	5	research	research	NOUN
easat-1679	29	6	,	,	PUNCT
easat-1679	29	7	this	this	DET
easat-1679	29	8	research	research	NOUN
easat-1679	29	9	is	be	AUX
easat-1679	29	10	conducted	conduct	VERB
easat-1679	29	11	in	in	ADP
easat-1679	29	12	indonesia	indonesia	PROPN
easat-1679	29	13	for	for	ADP
easat-1679	29	14	several	several	ADJ
easat-1679	29	15	reasons	reason	NOUN
easat-1679	29	16	:	:	PUNCT
easat-1679	29	17	indonesia	indonesia	PROPN
easat-1679	29	18	is	be	AUX
easat-1679	29	19	ranked	rank	VERB
easat-1679	29	20	among	among	ADP
easat-1679	29	21	the	the	DET
easat-1679	29	22	top	top	ADJ
easat-1679	29	23	three	three	NUM
easat-1679	29	24	countries	country	NOUN
easat-1679	29	25	in	in	ADP
easat-1679	29	26	terms	term	NOUN
easat-1679	29	27	of	of	ADP
easat-1679	29	28	climate	climate	NOUN
easat-1679	29	29	change	change	NOUN
easat-1679	29	30	levels	level	NOUN
easat-1679	29	31	,	,	PUNCT
easat-1679	29	32	climate	climate	NOUN
easat-1679	29	33	change	change	NOUN
easat-1679	29	34	threatens	threaten	VERB
easat-1679	29	35	indonesia	indonesia	PROPN
easat-1679	29	36	's	's	PART
easat-1679	29	37	food	food	NOUN
easat-1679	29	38	security	security	NOUN
easat-1679	29	39	,	,	PUNCT
easat-1679	29	40	and	and	CCONJ
easat-1679	29	41	it	it	PRON
easat-1679	29	42	is	be	AUX
easat-1679	29	43	estimated	estimate	VERB
easat-1679	29	44	to	to	PART
easat-1679	29	45	impact	impact	VERB
easat-1679	29	46	disaster	disaster	NOUN
easat-1679	29	47	risk	risk	NOUN
easat-1679	29	48	management	management	NOUN
easat-1679	29	49	,	,	PUNCT
easat-1679	29	50	water	water	NOUN
easat-1679	29	51	availability	availability	NOUN
easat-1679	29	52	,	,	PUNCT
easat-1679	29	53	health	health	NOUN
easat-1679	29	54	and	and	CCONJ
easat-1679	29	55	nutrition	nutrition	NOUN
easat-1679	29	56	,	,	PUNCT
easat-1679	29	57	and	and	CCONJ
easat-1679	29	58	urban	urban	ADJ
easat-1679	29	59	development	development	NOUN
easat-1679	29	60	(	(	PUNCT
easat-1679	29	61	world	world	PROPN
easat-1679	29	62	bank	bank	PROPN
easat-1679	29	63	group	group	NOUN
easat-1679	29	64	,	,	PUNCT
easat-1679	29	65	2021	2021	NUM
easat-1679	29	66	)	)	PUNCT
easat-1679	29	67	.	.	PUNCT
easat-1679	30	1	even	even	ADV
easat-1679	30	2	though	though	SCONJ
easat-1679	30	3	prior	prior	ADJ
easat-1679	30	4	studies	study	NOUN
easat-1679	30	5	have	have	AUX
easat-1679	30	6	proven	prove	VERB
easat-1679	30	7	that	that	SCONJ
easat-1679	30	8	climate	climate	NOUN
easat-1679	30	9	change	change	NOUN
easat-1679	30	10	disclosure	disclosure	NOUN
easat-1679	30	11	can	can	AUX
easat-1679	30	12	influence	influence	VERB
easat-1679	30	13	firm	firm	ADJ
easat-1679	30	14	performance	performance	NOUN
easat-1679	30	15	(	(	PUNCT
easat-1679	30	16	firm	firm	ADJ
easat-1679	30	17	value	value	NOUN
easat-1679	30	18	)	)	PUNCT
easat-1679	30	19	,	,	PUNCT
easat-1679	30	20	the	the	DET
easat-1679	30	21	interaction	interaction	NOUN
easat-1679	30	22	of	of	ADP
easat-1679	30	23	financial	financial	ADJ
easat-1679	30	24	report	report	NOUN
easat-1679	30	25	quality	quality	NOUN
easat-1679	30	26	,	,	PUNCT
easat-1679	30	27	such	such	ADJ
easat-1679	30	28	as	as	ADP
easat-1679	30	29	accounting	accounting	NOUN
easat-1679	30	30	conservatism	conservatism	NOUN
easat-1679	30	31	,	,	PUNCT
easat-1679	30	32	has	have	AUX
easat-1679	30	33	not	not	PART
easat-1679	30	34	been	be	AUX
easat-1679	30	35	tested	test	VERB
easat-1679	30	36	.	.	PUNCT
easat-1679	31	1	accounting	account	VERB
easat-1679	31	2	conservatism	conservatism	NOUN
easat-1679	31	3	is	be	AUX
easat-1679	31	4	hypothesised	hypothesise	VERB
easat-1679	31	5	to	to	PART
easat-1679	31	6	strengthen	strengthen	VERB
easat-1679	31	7	the	the	DET
easat-1679	31	8	relationship	relationship	NOUN
easat-1679	31	9	between	between	ADP
easat-1679	31	10	1a	1a	PROPN
easat-1679	31	11	bmkg	bmkg	PROPN
easat-1679	31	12	bmkg	bmkg	PROPN
easat-1679	31	13	is	be	AUX
easat-1679	31	14	an	an	DET
easat-1679	31	15	abbreviation	abbreviation	NOUN
easat-1679	31	16	for	for	ADP
easat-1679	31	17	the	the	DET
easat-1679	31	18	meteorological	meteorological	ADJ
easat-1679	31	19	,	,	PUNCT
easat-1679	31	20	climatological	climatological	ADJ
easat-1679	31	21	,	,	PUNCT
easat-1679	31	22	and	and	CCONJ
easat-1679	31	23	geophysical	geophysical	ADJ
easat-1679	31	24	agency	agency	NOUN
easat-1679	31	25	.	.	PUNCT
easat-1679	32	1	according	accord	VERB
easat-1679	32	2	to	to	ADP
easat-1679	32	3	the	the	DET
easat-1679	32	4	republic	republic	NOUN
easat-1679	32	5	of	of	ADP
easat-1679	32	6	indonesi	indonesi	NOUN
easat-1679	32	7	regulation	regulation	NOUN
easat-1679	32	8	no	no	NOUN
easat-1679	32	9	.	.	NOUN
easat-1679	32	10	5	5	NUM
easat-1679	32	11	of	of	ADP
easat-1679	32	12	2020	2020	NUM
easat-1679	32	13	,	,	PUNCT
easat-1679	32	14	this	this	DET
easat-1679	32	15	agency	agency	NOUN
easat-1679	32	16	is	be	AUX
easat-1679	32	17	under	under	ADP
easat-1679	32	18	the	the	DET
easat-1679	32	19	authority	authority	NOUN
easat-1679	32	20	of	of	ADP
easat-1679	32	21	,	,	PUNCT
easat-1679	32	22	and	and	CCONJ
easat-1679	32	23	responsible	responsible	ADJ
easat-1679	32	24	to	to	ADP
easat-1679	32	25	,	,	PUNCT
easat-1679	32	26	the	the	DET
easat-1679	32	27	president	president	NOUN
easat-1679	32	28	of	of	ADP
easat-1679	32	29	the	the	DET
easat-1679	32	30	republic	republic	NOUN
easat-1679	32	31	of	of	ADP
easat-1679	32	32	indonesia	indonesia	PROPN
easat-1679	32	33	.	.	PUNCT
easat-1679	33	1	the	the	DET
easat-1679	33	2	bmkg	bmkg	PROPN
easat-1679	33	3	is	be	AUX
easat-1679	33	4	responsible	responsible	ADJ
easat-1679	33	5	for	for	ADP
easat-1679	33	6	formulating	formulate	VERB
easat-1679	33	7	national	national	ADJ
easat-1679	33	8	,	,	PUNCT
easat-1679	33	9	general	general	ADJ
easat-1679	33	10	,	,	PUNCT
easat-1679	33	11	and	and	CCONJ
easat-1679	33	12	technical	technical	ADJ
easat-1679	33	13	policies	policy	NOUN
easat-1679	33	14	;	;	PUNCT
easat-1679	33	15	formulating	formulate	VERB
easat-1679	33	16	technical	technical	ADJ
easat-1679	33	17	policies	policy	NOUN
easat-1679	33	18	;	;	PUNCT
easat-1679	33	19	and	and	CCONJ
easat-1679	33	20	coordinating	coordinate	VERB
easat-1679	33	21	policies	policy	NOUN
easat-1679	33	22	,	,	PUNCT
easat-1679	33	23	planning	planning	NOUN
easat-1679	33	24	and	and	CCONJ
easat-1679	33	25	programmes	programme	NOUN
easat-1679	33	26	in	in	ADP
easat-1679	33	27	the	the	DET
easat-1679	33	28	fields	field	NOUN
easat-1679	33	29	of	of	ADP
easat-1679	33	30	meteorology	meteorology	NOUN
easat-1679	33	31	,	,	PUNCT
easat-1679	33	32	climatology	climatology	NOUN
easat-1679	33	33	,	,	PUNCT
easat-1679	33	34	and	and	CCONJ
easat-1679	33	35	geophysics	geophysic	NOUN
easat-1679	33	36	.	.	PUNCT
easat-1679	34	1	additionally	additionally	ADV
easat-1679	34	2	,	,	PUNCT
easat-1679	34	3	the	the	DET
easat-1679	34	4	agency	agency	NOUN
easat-1679	34	5	provides	provide	VERB
easat-1679	34	6	data	datum	NOUN
easat-1679	34	7	and	and	CCONJ
easat-1679	34	8	information	information	NOUN
easat-1679	34	9	services	service	NOUN
easat-1679	34	10	in	in	ADP
easat-1679	34	11	these	these	DET
easat-1679	34	12	fields	field	NOUN
easat-1679	34	13	,	,	PUNCT
easat-1679	34	14	among	among	ADP
easat-1679	34	15	other	other	ADJ
easat-1679	34	16	functions	function	NOUN
easat-1679	34	17	.	.	PUNCT
easat-1679	35	1	162	162	NUM
easat-1679	35	2	edelweiss	edelweiss	PROPN
easat-1679	35	3	applied	apply	VERB
easat-1679	35	4	science	science	NOUN
easat-1679	35	5	and	and	CCONJ
easat-1679	35	6	technology	technology	NOUN
easat-1679	35	7	issn	issn	PROPN
easat-1679	35	8	:	:	PUNCT
easat-1679	35	9	2576	2576	NUM
easat-1679	35	10	-	-	SYM
easat-1679	35	11	8484	8484	NUM
easat-1679	35	12	vol	vol	NOUN
easat-1679	35	13	.	.	PROPN
easat-1679	35	14	8	8	NUM
easat-1679	35	15	,	,	PUNCT
easat-1679	35	16	no	no	INTJ
easat-1679	35	17	.	.	NOUN
easat-1679	35	18	5	5	NUM
easat-1679	35	19	:	:	SYM
easat-1679	35	20	160	160	NUM
easat-1679	35	21	-	-	SYM
easat-1679	35	22	178	178	NUM
easat-1679	35	23	,	,	PUNCT
easat-1679	35	24	2024	2024	NUM
easat-1679	35	25	doi	doi	NOUN
easat-1679	35	26	:	:	PUNCT
easat-1679	35	27	10.55214/25768484.v8i5.1679	10.55214/25768484.v8i5.1679	NUM
easat-1679	35	28	©	©	ADP
easat-1679	35	29	2024	2024	NUM
easat-1679	35	30	by	by	ADP
easat-1679	35	31	the	the	DET
easat-1679	35	32	authors	author	NOUN
easat-1679	35	33	;	;	PUNCT
easat-1679	35	34	licensee	licensee	PROPN
easat-1679	35	35	learning	learn	VERB
easat-1679	35	36	gate	gate	PROPN
easat-1679	35	37	climate	climate	NOUN
easat-1679	35	38	change	change	NOUN
easat-1679	35	39	disclosure	disclosure	NOUN
easat-1679	35	40	and	and	CCONJ
easat-1679	35	41	firm	firm	ADJ
easat-1679	35	42	value	value	NOUN
easat-1679	35	43	through	through	ADP
easat-1679	35	44	its	its	PRON
easat-1679	35	45	influence	influence	NOUN
easat-1679	35	46	on	on	ADP
easat-1679	35	47	financial	financial	ADJ
easat-1679	35	48	reports	report	NOUN
easat-1679	35	49	and	and	CCONJ
easat-1679	35	50	risk	risk	NOUN
easat-1679	35	51	management	management	NOUN
easat-1679	35	52	practices	practice	NOUN
easat-1679	35	53	.	.	PUNCT
easat-1679	36	1	in	in	ADP
easat-1679	36	2	general	general	ADJ
easat-1679	36	3	,	,	PUNCT
easat-1679	36	4	conservatism	conservatism	NOUN
easat-1679	36	5	is	be	AUX
easat-1679	36	6	the	the	DET
easat-1679	36	7	behaviour	behaviour	NOUN
easat-1679	36	8	of	of	ADP
easat-1679	36	9	accountants	accountant	NOUN
easat-1679	36	10	who	who	PRON
easat-1679	36	11	exercise	exercise	VERB
easat-1679	36	12	a	a	DET
easat-1679	36	13	high	high	ADJ
easat-1679	36	14	level	level	NOUN
easat-1679	36	15	of	of	ADP
easat-1679	36	16	caution	caution	NOUN
easat-1679	36	17	,	,	PUNCT
easat-1679	36	18	recognising	recognise	VERB
easat-1679	36	19	bad	bad	ADJ
easat-1679	36	20	news	news	NOUN
easat-1679	36	21	(	(	PUNCT
easat-1679	36	22	e.g.	e.g.	ADV
easat-1679	36	23	,	,	PUNCT
easat-1679	36	24	climate	climate	NOUN
easat-1679	36	25	change	change	NOUN
easat-1679	36	26	risk	risk	NOUN
easat-1679	36	27	)	)	PUNCT
easat-1679	36	28	more	more	ADV
easat-1679	36	29	quickly	quickly	ADV
easat-1679	36	30	than	than	ADP
easat-1679	36	31	good	good	ADJ
easat-1679	36	32	news	news	NOUN
easat-1679	36	33	(	(	PUNCT
easat-1679	36	34	basu	basu	PROPN
easat-1679	36	35	,	,	PUNCT
easat-1679	36	36	1997	1997	NUM
easat-1679	36	37	)	)	PUNCT
easat-1679	36	38	.	.	PUNCT
easat-1679	37	1	this	this	PRON
easat-1679	37	2	can	can	AUX
easat-1679	37	3	provide	provide	VERB
easat-1679	37	4	stakeholders	stakeholder	NOUN
easat-1679	37	5	with	with	ADP
easat-1679	37	6	an	an	DET
easat-1679	37	7	overview	overview	NOUN
easat-1679	37	8	of	of	ADP
easat-1679	37	9	a	a	DET
easat-1679	37	10	company	company	NOUN
easat-1679	37	11	's	's	PART
easat-1679	37	12	financial	financial	ADJ
easat-1679	37	13	health	health	NOUN
easat-1679	37	14	and	and	CCONJ
easat-1679	37	15	its	its	PRON
easat-1679	37	16	ability	ability	NOUN
easat-1679	37	17	to	to	PART
easat-1679	37	18	adapt	adapt	VERB
easat-1679	37	19	to	to	ADP
easat-1679	37	20	environmental	environmental	ADJ
easat-1679	37	21	challenges	challenge	NOUN
easat-1679	37	22	,	,	PUNCT
easat-1679	37	23	potentially	potentially	ADV
easat-1679	37	24	mitigating	mitigate	VERB
easat-1679	37	25	the	the	DET
easat-1679	37	26	impact	impact	NOUN
easat-1679	37	27	of	of	ADP
easat-1679	37	28	climate	climate	NOUN
easat-1679	37	29	change	change	NOUN
easat-1679	37	30	on	on	ADP
easat-1679	37	31	company	company	NOUN
easat-1679	37	32	value	value	NOUN
easat-1679	37	33	.	.	PUNCT
easat-1679	38	1	moreover	moreover	ADV
easat-1679	38	2	,	,	PUNCT
easat-1679	38	3	managing	manage	VERB
easat-1679	38	4	climate	climate	NOUN
easat-1679	38	5	change	change	NOUN
easat-1679	38	6	requires	require	VERB
easat-1679	38	7	higher	high	ADJ
easat-1679	38	8	costs	cost	NOUN
easat-1679	38	9	,	,	PUNCT
easat-1679	38	10	which	which	PRON
easat-1679	38	11	affect	affect	VERB
easat-1679	38	12	financial	financial	ADJ
easat-1679	38	13	reporting	reporting	NOUN
easat-1679	38	14	,	,	PUNCT
easat-1679	38	15	for	for	ADP
easat-1679	38	16	instance	instance	NOUN
easat-1679	38	17	,	,	PUNCT
easat-1679	38	18	pabrik	pabrik	PROPN
easat-1679	38	19	tjiwi	tjiwi	PROPN
easat-1679	38	20	kimia	kimia	PROPN
easat-1679	38	21	paper	paper	PROPN
easat-1679	38	22	tbk	tbk	PROPN
easat-1679	38	23	’s	’s	PART
easat-1679	38	24	expenses	expense	NOUN
easat-1679	38	25	for	for	ADP
easat-1679	38	26	waste	waste	NOUN
easat-1679	38	27	and	and	CCONJ
easat-1679	38	28	emission	emission	NOUN
easat-1679	38	29	treatment	treatment	NOUN
easat-1679	38	30	increased	increase	VERB
easat-1679	38	31	significantly	significantly	ADV
easat-1679	38	32	from	from	ADP
easat-1679	38	33	2019	2019	NUM
easat-1679	38	34	-	-	SYM
easat-1679	38	35	2021	2021	NUM
easat-1679	38	36	,	,	PUNCT
easat-1679	38	37	from	from	ADP
easat-1679	38	38	$	$	SYM
easat-1679	38	39	2.340	2.340	NUM
easat-1679	38	40	thousand	thousand	NUM
easat-1679	38	41	to	to	PART
easat-1679	38	42	$	$	SYM
easat-1679	38	43	8.854	8.854	NUM
easat-1679	38	44	thousand	thousand	NUM
easat-1679	38	45	usd	usd	NOUN
easat-1679	38	46	.	.	PUNCT
easat-1679	39	1	similarly	similarly	ADV
easat-1679	39	2	,	,	PUNCT
easat-1679	39	3	indah	indah	PROPN
easat-1679	39	4	kiat	kiat	PROPN
easat-1679	39	5	pulp	pulp	PROPN
easat-1679	39	6	and	and	CCONJ
easat-1679	39	7	paper	paper	NOUN
easat-1679	39	8	tbk	tbk	PROPN
easat-1679	39	9	’s	’s	PART
easat-1679	39	10	costs	cost	NOUN
easat-1679	39	11	were	be	AUX
easat-1679	39	12	$	$	SYM
easat-1679	39	13	12.580	12.580	NUM
easat-1679	39	14	thousand	thousand	NUM
easat-1679	39	15	,	,	PUNCT
easat-1679	39	16	$	$	SYM
easat-1679	39	17	11.666	11.666	NUM
easat-1679	39	18	thousand	thousand	NUM
easat-1679	39	19	,	,	PUNCT
easat-1679	39	20	and	and	CCONJ
easat-1679	39	21	$	$	SYM
easat-1679	39	22	12.948	12.948	NUM
easat-1679	39	23	thousand	thousand	NUM
easat-1679	39	24	usd	usd	NOUN
easat-1679	39	25	in	in	ADP
easat-1679	39	26	the	the	DET
easat-1679	39	27	same	same	ADJ
easat-1679	39	28	period	period	NOUN
easat-1679	39	29	.	.	PUNCT
easat-1679	40	1	shaw	shaw	PROPN
easat-1679	40	2	et	et	PROPN
easat-1679	40	3	al	al	PROPN
easat-1679	40	4	.	.	PROPN
easat-1679	41	1	(	(	PUNCT
easat-1679	41	2	2021	2021	NUM
easat-1679	41	3	)	)	PUNCT
easat-1679	41	4	demonstrated	demonstrate	VERB
easat-1679	41	5	a	a	DET
easat-1679	41	6	positive	positive	ADJ
easat-1679	41	7	relationship	relationship	NOUN
easat-1679	41	8	between	between	ADP
easat-1679	41	9	sustainability	sustainability	NOUN
easat-1679	41	10	issues	issue	NOUN
easat-1679	41	11	,	,	PUNCT
easat-1679	41	12	such	such	ADJ
easat-1679	41	13	as	as	ADP
easat-1679	41	14	corporate	corporate	ADJ
easat-1679	41	15	social	social	ADJ
easat-1679	41	16	responsibility	responsibility	NOUN
easat-1679	41	17	(	(	PUNCT
easat-1679	41	18	csr	csr	NOUN
easat-1679	41	19	)	)	PUNCT
easat-1679	41	20	,	,	PUNCT
easat-1679	41	21	and	and	CCONJ
easat-1679	41	22	accounting	accounting	NOUN
easat-1679	41	23	conservatism	conservatism	NOUN
easat-1679	41	24	.	.	PUNCT
easat-1679	42	1	meanwhile	meanwhile	ADV
easat-1679	42	2	,	,	PUNCT
easat-1679	42	3	khalifa	khalifa	PROPN
easat-1679	42	4	et	et	PROPN
easat-1679	42	5	al	al	PROPN
easat-1679	42	6	.	.	PROPN
easat-1679	42	7	(	(	PUNCT
easat-1679	42	8	2023	2023	NUM
easat-1679	42	9	)	)	PUNCT
easat-1679	42	10	tested	test	VERB
easat-1679	42	11	the	the	DET
easat-1679	42	12	relationship	relationship	NOUN
easat-1679	42	13	between	between	ADP
easat-1679	42	14	climate	climate	NOUN
easat-1679	42	15	risk	risk	NOUN
easat-1679	42	16	and	and	CCONJ
easat-1679	42	17	accounting	accounting	NOUN
easat-1679	42	18	conservatism	conservatism	NOUN
easat-1679	42	19	,	,	PUNCT
easat-1679	42	20	finding	find	VERB
easat-1679	42	21	a	a	DET
easat-1679	42	22	negative	negative	ADJ
easat-1679	42	23	impact	impact	NOUN
easat-1679	42	24	.	.	PUNCT
easat-1679	43	1	their	their	PRON
easat-1679	43	2	findings	finding	NOUN
easat-1679	43	3	suggest	suggest	VERB
easat-1679	43	4	that	that	SCONJ
easat-1679	43	5	authorities	authority	NOUN
easat-1679	43	6	and	and	CCONJ
easat-1679	43	7	standard	standard	ADJ
easat-1679	43	8	-	-	PUNCT
easat-1679	43	9	setters	setter	NOUN
easat-1679	43	10	should	should	AUX
easat-1679	43	11	mandate	mandate	VERB
easat-1679	43	12	the	the	DET
easat-1679	43	13	disclosure	disclosure	NOUN
easat-1679	43	14	of	of	ADP
easat-1679	43	15	climate	climate	NOUN
easat-1679	43	16	hazards	hazard	NOUN
easat-1679	43	17	and	and	CCONJ
easat-1679	43	18	integrate	integrate	VERB
easat-1679	43	19	such	such	ADJ
easat-1679	43	20	risks	risk	NOUN
easat-1679	43	21	into	into	ADP
easat-1679	43	22	their	their	PRON
easat-1679	43	23	risk	risk	NOUN
easat-1679	43	24	management	management	NOUN
easat-1679	43	25	strategies	strategy	NOUN
easat-1679	43	26	(	(	PUNCT
easat-1679	43	27	khalifa	khalifa	PROPN
easat-1679	43	28	et	et	PROPN
easat-1679	43	29	al	al	PROPN
easat-1679	43	30	.	.	PROPN
easat-1679	43	31	,	,	PUNCT
easat-1679	43	32	2023	2023	NUM
easat-1679	43	33	)	)	PUNCT
easat-1679	43	34	.	.	PUNCT
easat-1679	44	1	therefore	therefore	ADV
easat-1679	44	2	,	,	PUNCT
easat-1679	44	3	it	it	PRON
easat-1679	44	4	is	be	AUX
easat-1679	44	5	crucial	crucial	ADJ
easat-1679	44	6	to	to	PART
easat-1679	44	7	test	test	VERB
easat-1679	44	8	accounting	accounting	NOUN
easat-1679	44	9	conservatism	conservatism	NOUN
easat-1679	44	10	,	,	PUNCT
easat-1679	44	11	which	which	PRON
easat-1679	44	12	has	have	AUX
easat-1679	44	13	not	not	PART
easat-1679	44	14	been	be	AUX
easat-1679	44	15	tested	test	VERB
easat-1679	44	16	by	by	ADP
easat-1679	44	17	prior	prior	ADJ
easat-1679	44	18	research	research	NOUN
easat-1679	44	19	,	,	PUNCT
easat-1679	44	20	to	to	PART
easat-1679	44	21	determine	determine	VERB
easat-1679	44	22	whether	whether	SCONJ
easat-1679	44	23	it	it	PRON
easat-1679	44	24	strengthens	strengthen	VERB
easat-1679	44	25	the	the	DET
easat-1679	44	26	relationship	relationship	NOUN
easat-1679	44	27	between	between	ADP
easat-1679	44	28	climate	climate	NOUN
easat-1679	44	29	change	change	NOUN
easat-1679	44	30	disclosure	disclosure	NOUN
easat-1679	44	31	and	and	CCONJ
easat-1679	44	32	firm	firm	ADJ
easat-1679	44	33	value	value	NOUN
easat-1679	44	34	.	.	PUNCT
easat-1679	45	1	this	this	DET
easat-1679	45	2	research	research	NOUN
easat-1679	45	3	focuses	focus	VERB
easat-1679	45	4	on	on	ADP
easat-1679	45	5	examining	examine	VERB
easat-1679	45	6	the	the	DET
easat-1679	45	7	impact	impact	NOUN
easat-1679	45	8	of	of	ADP
easat-1679	45	9	climate	climate	NOUN
easat-1679	45	10	change	change	NOUN
easat-1679	45	11	and	and	CCONJ
easat-1679	45	12	accounting	account	VERB
easat-1679	45	13	conservatism	conservatism	NOUN
easat-1679	45	14	practices	practice	NOUN
easat-1679	45	15	on	on	ADP
easat-1679	45	16	investor	investor	NOUN
easat-1679	45	17	responses	response	NOUN
easat-1679	45	18	,	,	PUNCT
easat-1679	45	19	as	as	SCONJ
easat-1679	45	20	proxied	proxie	VERB
easat-1679	45	21	by	by	ADP
easat-1679	45	22	firm	firm	ADJ
easat-1679	45	23	value	value	NOUN
easat-1679	45	24	.	.	PUNCT
easat-1679	46	1	this	this	DET
easat-1679	46	2	study	study	NOUN
easat-1679	46	3	utilises	utilise	NOUN
easat-1679	46	4	signalling	signal	VERB
easat-1679	46	5	theory	theory	NOUN
easat-1679	46	6	to	to	PART
easat-1679	46	7	explain	explain	VERB
easat-1679	46	8	this	this	DET
easat-1679	46	9	phenomenon	phenomenon	NOUN
easat-1679	46	10	,	,	PUNCT
easat-1679	46	11	as	as	SCONJ
easat-1679	46	12	opposed	oppose	VERB
easat-1679	46	13	to	to	ADP
easat-1679	46	14	the	the	DET
easat-1679	46	15	legitimacy	legitimacy	NOUN
easat-1679	46	16	theory	theory	NOUN
easat-1679	46	17	applied	apply	VERB
easat-1679	46	18	in	in	ADP
easat-1679	46	19	galeone	galeone	NOUN
easat-1679	46	20	et	et	NOUN
easat-1679	46	21	al	al	PROPN
easat-1679	46	22	.	.	PROPN
easat-1679	46	23	(	(	PUNCT
easat-1679	46	24	2023	2023	NUM
easat-1679	46	25	)	)	PUNCT
easat-1679	46	26	and	and	CCONJ
easat-1679	46	27	hardiyansah	hardiyansah	NOUN
easat-1679	46	28	et	et	PROPN
easat-1679	46	29	al	al	PROPN
easat-1679	46	30	.	.	PROPN
easat-1679	46	31	(	(	PUNCT
easat-1679	46	32	2021	2021	NUM
easat-1679	46	33	)	)	PUNCT
easat-1679	46	34	.	.	PUNCT
easat-1679	47	1	besides	besides	SCONJ
easat-1679	47	2	that	that	PRON
easat-1679	47	3	,	,	PUNCT
easat-1679	47	4	it	it	PRON
easat-1679	47	5	extends	extend	VERB
easat-1679	47	6	the	the	DET
easat-1679	47	7	study	study	NOUN
easat-1679	47	8	of	of	ADP
easat-1679	47	9	the	the	DET
easat-1679	47	10	relationship	relationship	NOUN
easat-1679	47	11	between	between	ADP
easat-1679	47	12	climate	climate	NOUN
easat-1679	47	13	change	change	NOUN
easat-1679	47	14	and	and	CCONJ
easat-1679	47	15	firm	firm	ADJ
easat-1679	47	16	value	value	NOUN
easat-1679	47	17	from	from	ADP
easat-1679	47	18	several	several	ADJ
easat-1679	47	19	previous	previous	ADJ
easat-1679	47	20	studies	study	NOUN
easat-1679	47	21	(	(	PUNCT
easat-1679	47	22	naseer	naseer	PROPN
easat-1679	47	23	et	et	PROPN
easat-1679	47	24	al	al	PROPN
easat-1679	47	25	.	.	PROPN
easat-1679	47	26	,	,	PUNCT
easat-1679	47	27	2023	2023	NUM
easat-1679	47	28	;	;	PUNCT
easat-1679	47	29	park	park	NOUN
easat-1679	47	30	and	and	CCONJ
easat-1679	47	31	noh	noh	PROPN
easat-1679	47	32	,	,	PUNCT
easat-1679	47	33	2017	2017	NUM
easat-1679	47	34	;	;	PUNCT
easat-1679	47	35	vestrelli	vestrelli	PROPN
easat-1679	47	36	et	et	PROPN
easat-1679	47	37	al	al	PROPN
easat-1679	47	38	.	.	PROPN
easat-1679	47	39	,	,	PUNCT
easat-1679	47	40	2024	2024	NUM
easat-1679	47	41	)	)	PUNCT
easat-1679	47	42	.	.	PUNCT
easat-1679	48	1	however	however	ADV
easat-1679	48	2	,	,	PUNCT
easat-1679	48	3	prior	prior	ADJ
easat-1679	48	4	studies	study	NOUN
easat-1679	48	5	that	that	PRON
easat-1679	48	6	explore	explore	VERB
easat-1679	48	7	the	the	DET
easat-1679	48	8	potential	potential	ADJ
easat-1679	48	9	impact	impact	NOUN
easat-1679	48	10	of	of	ADP
easat-1679	48	11	climate	climate	NOUN
easat-1679	48	12	change	change	NOUN
easat-1679	48	13	on	on	ADP
easat-1679	48	14	firm	firm	ADJ
easat-1679	48	15	value	value	NOUN
easat-1679	48	16	have	have	VERB
easat-1679	48	17	limitations	limitation	NOUN
easat-1679	48	18	.	.	PUNCT
easat-1679	49	1	first	first	ADV
easat-1679	49	2	,	,	PUNCT
easat-1679	49	3	prior	prior	ADJ
easat-1679	49	4	research	research	NOUN
easat-1679	49	5	has	have	AUX
easat-1679	49	6	linked	link	VERB
easat-1679	49	7	this	this	DET
easat-1679	49	8	relationship	relationship	NOUN
easat-1679	49	9	to	to	ADP
easat-1679	49	10	non	non	ADJ
easat-1679	49	11	-	-	ADJ
easat-1679	49	12	financial	financial	ADJ
easat-1679	49	13	report	report	NOUN
easat-1679	49	14	quality	quality	NOUN
easat-1679	49	15	,	,	PUNCT
easat-1679	49	16	such	such	ADJ
easat-1679	49	17	as	as	ADP
easat-1679	49	18	climate	climate	NOUN
easat-1679	49	19	attention	attention	NOUN
easat-1679	49	20	and	and	CCONJ
easat-1679	49	21	climate	climate	NOUN
easat-1679	49	22	policy	policy	NOUN
easat-1679	49	23	.	.	PUNCT
easat-1679	50	1	this	this	DET
easat-1679	50	2	research	research	NOUN
easat-1679	50	3	overcomes	overcome	VERB
easat-1679	50	4	these	these	DET
easat-1679	50	5	limitations	limitation	NOUN
easat-1679	50	6	by	by	ADP
easat-1679	50	7	adding	add	VERB
easat-1679	50	8	accounting	accounting	NOUN
easat-1679	50	9	conservatism	conservatism	NOUN
easat-1679	50	10	as	as	ADP
easat-1679	50	11	a	a	DET
easat-1679	50	12	moderating	moderate	VERB
easat-1679	50	13	factor	factor	NOUN
easat-1679	50	14	.	.	PUNCT
easat-1679	51	1	although	although	SCONJ
easat-1679	51	2	research	research	NOUN
easat-1679	51	3	by	by	ADP
easat-1679	51	4	naseer	naseer	PROPN
easat-1679	51	5	et	et	PROPN
easat-1679	51	6	al	al	PROPN
easat-1679	51	7	.	.	PROPN
easat-1679	52	1	(	(	PUNCT
easat-1679	52	2	2023	2023	NUM
easat-1679	52	3	)	)	PUNCT
easat-1679	52	4	includes	include	VERB
easat-1679	52	5	financial	financial	ADJ
easat-1679	52	6	issues	issue	NOUN
easat-1679	52	7	such	such	ADJ
easat-1679	52	8	as	as	ADP
easat-1679	52	9	financial	financial	ADJ
easat-1679	52	10	flexibility	flexibility	NOUN
easat-1679	52	11	,	,	PUNCT
easat-1679	52	12	this	this	DET
easat-1679	52	13	variable	variable	NOUN
easat-1679	52	14	does	do	AUX
easat-1679	52	15	not	not	PART
easat-1679	52	16	represent	represent	VERB
easat-1679	52	17	the	the	DET
easat-1679	52	18	principle	principle	NOUN
easat-1679	52	19	of	of	ADP
easat-1679	52	20	conservatism	conservatism	NOUN
easat-1679	52	21	.	.	PUNCT
easat-1679	53	1	financial	financial	ADJ
easat-1679	53	2	flexibility	flexibility	NOUN
easat-1679	53	3	describes	describe	VERB
easat-1679	53	4	a	a	DET
easat-1679	53	5	company	company	NOUN
easat-1679	53	6	's	's	PART
easat-1679	53	7	ability	ability	NOUN
easat-1679	53	8	to	to	PART
easat-1679	53	9	direct	direct	VERB
easat-1679	53	10	its	its	PRON
easat-1679	53	11	financial	financial	ADJ
easat-1679	53	12	situation	situation	NOUN
easat-1679	53	13	,	,	PUNCT
easat-1679	53	14	while	while	SCONJ
easat-1679	53	15	accounting	accounting	NOUN
easat-1679	53	16	conservatism	conservatism	NOUN
easat-1679	53	17	is	be	AUX
easat-1679	53	18	a	a	DET
easat-1679	53	19	principle	principle	NOUN
easat-1679	53	20	that	that	PRON
easat-1679	53	21	directs	direct	VERB
easat-1679	53	22	how	how	SCONJ
easat-1679	53	23	financial	financial	ADJ
easat-1679	53	24	information	information	NOUN
easat-1679	53	25	is	be	AUX
easat-1679	53	26	reported	report	VERB
easat-1679	53	27	with	with	ADP
easat-1679	53	28	the	the	DET
easat-1679	53	29	principle	principle	NOUN
easat-1679	53	30	of	of	ADP
easat-1679	53	31	prudence	prudence	NOUN
easat-1679	53	32	.	.	PUNCT
easat-1679	54	1	second	second	ADJ
easat-1679	54	2	,	,	PUNCT
easat-1679	54	3	previous	previous	ADJ
easat-1679	54	4	studies	study	NOUN
easat-1679	54	5	have	have	AUX
easat-1679	54	6	primarily	primarily	ADV
easat-1679	54	7	focused	focus	VERB
easat-1679	54	8	on	on	ADP
easat-1679	54	9	developed	develop	VERB
easat-1679	54	10	countries	country	NOUN
easat-1679	54	11	(	(	PUNCT
easat-1679	54	12	naseer	naseer	PROPN
easat-1679	54	13	et	et	PROPN
easat-1679	54	14	al	al	PROPN
easat-1679	54	15	.	.	PROPN
easat-1679	54	16	,	,	PUNCT
easat-1679	54	17	2023	2023	NUM
easat-1679	54	18	;	;	PUNCT
easat-1679	54	19	park	park	NOUN
easat-1679	54	20	and	and	CCONJ
easat-1679	54	21	noh	noh	PROPN
easat-1679	54	22	,	,	PUNCT
easat-1679	54	23	2017	2017	NUM
easat-1679	54	24	;	;	PUNCT
easat-1679	54	25	vestrelli	vestrelli	PROPN
easat-1679	54	26	et	et	PROPN
easat-1679	54	27	al	al	PROPN
easat-1679	54	28	.	.	PROPN
easat-1679	54	29	,	,	PUNCT
easat-1679	54	30	2024	2024	NUM
easat-1679	54	31	)	)	PUNCT
easat-1679	54	32	.	.	PUNCT
easat-1679	55	1	testing	test	VERB
easat-1679	55	2	the	the	DET
easat-1679	55	3	relationship	relationship	NOUN
easat-1679	55	4	between	between	ADP
easat-1679	55	5	climate	climate	NOUN
easat-1679	55	6	change	change	NOUN
easat-1679	55	7	and	and	CCONJ
easat-1679	55	8	firm	firm	ADJ
easat-1679	55	9	value	value	NOUN
easat-1679	55	10	in	in	ADP
easat-1679	55	11	developing	develop	VERB
easat-1679	55	12	countries	country	NOUN
easat-1679	55	13	is	be	AUX
easat-1679	55	14	crucial	crucial	ADJ
easat-1679	55	15	due	due	ADP
easat-1679	55	16	to	to	ADP
easat-1679	55	17	differences	difference	NOUN
easat-1679	55	18	in	in	ADP
easat-1679	55	19	geographical	geographical	ADJ
easat-1679	55	20	,	,	PUNCT
easat-1679	55	21	economic	economic	ADJ
easat-1679	55	22	,	,	PUNCT
easat-1679	55	23	and	and	CCONJ
easat-1679	55	24	stakeholder	stakeholder	NOUN
easat-1679	55	25	characteristics	characteristic	NOUN
easat-1679	55	26	.	.	PUNCT
easat-1679	56	1	data	datum	NOUN
easat-1679	56	2	for	for	ADP
easat-1679	56	3	this	this	DET
easat-1679	56	4	study	study	NOUN
easat-1679	56	5	was	be	AUX
easat-1679	56	6	gathered	gather	VERB
easat-1679	56	7	from	from	ADP
easat-1679	56	8	the	the	DET
easat-1679	56	9	manufacturing	manufacturing	NOUN
easat-1679	56	10	industries	industry	NOUN
easat-1679	56	11	listed	list	VERB
easat-1679	56	12	on	on	ADP
easat-1679	56	13	the	the	DET
easat-1679	56	14	indonesian	indonesian	ADJ
easat-1679	56	15	stock	stock	PROPN
easat-1679	56	16	exchange	exchange	PROPN
easat-1679	56	17	(	(	PUNCT
easat-1679	56	18	idx	idx	PROPN
easat-1679	56	19	)	)	PUNCT
easat-1679	56	20	,	,	PUNCT
easat-1679	56	21	comprising	comprise	VERB
easat-1679	56	22	both	both	CCONJ
easat-1679	56	23	high	high	ADJ
easat-1679	56	24	and	and	CCONJ
easat-1679	56	25	low	low	ADJ
easat-1679	56	26	-	-	PUNCT
easat-1679	56	27	profile	profile	NOUN
easat-1679	56	28	sectors	sector	NOUN
easat-1679	56	29	as	as	SCONJ
easat-1679	56	30	identified	identify	VERB
easat-1679	56	31	by	by	ADP
easat-1679	56	32	previous	previous	ADJ
easat-1679	56	33	literature	literature	NOUN
easat-1679	56	34	(	(	PUNCT
easat-1679	56	35	newson	newson	PROPN
easat-1679	56	36	&	&	CCONJ
easat-1679	56	37	deegan	deegan	PROPN
easat-1679	56	38	,	,	PUNCT
easat-1679	56	39	2002	2002	NUM
easat-1679	56	40	)	)	PUNCT
easat-1679	56	41	.	.	PUNCT
easat-1679	57	1	our	our	PRON
easat-1679	57	2	research	research	NOUN
easat-1679	57	3	focuses	focus	VERB
easat-1679	57	4	exclusively	exclusively	ADV
easat-1679	57	5	on	on	ADP
easat-1679	57	6	high	high	ADJ
easat-1679	57	7	-	-	PUNCT
easat-1679	57	8	profile	profile	NOUN
easat-1679	57	9	industries	industry	NOUN
easat-1679	57	10	,	,	PUNCT
easat-1679	57	11	justified	justify	VERB
easat-1679	57	12	by	by	ADP
easat-1679	57	13	their	their	PRON
easat-1679	57	14	significant	significant	ADJ
easat-1679	57	15	carbon	carbon	NOUN
easat-1679	57	16	emissions	emission	NOUN
easat-1679	57	17	,	,	PUNCT
easat-1679	57	18	which	which	PRON
easat-1679	57	19	contribute	contribute	VERB
easat-1679	57	20	to	to	ADP
easat-1679	57	21	climate	climate	NOUN
easat-1679	57	22	change	change	NOUN
easat-1679	57	23	and	and	CCONJ
easat-1679	57	24	necessitate	necessitate	ADJ
easat-1679	57	25	more	more	ADV
easat-1679	57	26	extensive	extensive	ADJ
easat-1679	57	27	carbon	carbon	NOUN
easat-1679	57	28	disclosure	disclosure	NOUN
easat-1679	57	29	(	(	PUNCT
easat-1679	57	30	ika	ika	X
easat-1679	57	31	et	et	NOUN
easat-1679	57	32	al	al	PROPN
easat-1679	57	33	.	.	PROPN
easat-1679	57	34	,	,	PUNCT
easat-1679	57	35	2022	2022	NUM
easat-1679	57	36	)	)	PUNCT
easat-1679	57	37	.	.	PUNCT
easat-1679	58	1	additionally	additionally	ADV
easat-1679	58	2	,	,	PUNCT
easat-1679	58	3	high	high	ADJ
easat-1679	58	4	-	-	PUNCT
easat-1679	58	5	profile	profile	NOUN
easat-1679	58	6	industries	industry	NOUN
easat-1679	58	7	exhibit	exhibit	VERB
easat-1679	58	8	greater	great	ADJ
easat-1679	58	9	attention	attention	NOUN
easat-1679	58	10	to	to	ADP
easat-1679	58	11	environmental	environmental	ADJ
easat-1679	58	12	and	and	CCONJ
easat-1679	58	13	social	social	ADJ
easat-1679	58	14	issues	issue	NOUN
easat-1679	58	15	compared	compare	VERB
easat-1679	58	16	to	to	ADP
easat-1679	58	17	their	their	PRON
easat-1679	58	18	low	low	ADJ
easat-1679	58	19	-	-	PUNCT
easat-1679	58	20	profile	profile	NOUN
easat-1679	58	21	counterparts	counterpart	NOUN
easat-1679	58	22	(	(	PUNCT
easat-1679	58	23	milne	milne	PROPN
easat-1679	58	24	&	&	CCONJ
easat-1679	58	25	hackston	hackston	PROPN
easat-1679	58	26	,	,	PUNCT
easat-1679	58	27	1996	1996	NUM
easat-1679	58	28	)	)	PUNCT
easat-1679	58	29	.	.	PUNCT
easat-1679	59	1	therefore	therefore	ADV
easat-1679	59	2	,	,	PUNCT
easat-1679	59	3	high	high	ADJ
easat-1679	59	4	-	-	PUNCT
easat-1679	59	5	profile	profile	NOUN
easat-1679	59	6	industries	industry	NOUN
easat-1679	59	7	serve	serve	VERB
easat-1679	59	8	as	as	ADP
easat-1679	59	9	an	an	DET
easat-1679	59	10	appropriate	appropriate	ADJ
easat-1679	59	11	model	model	NOUN
easat-1679	59	12	for	for	ADP
easat-1679	59	13	this	this	DET
easat-1679	59	14	study	study	NOUN
easat-1679	59	15	,	,	PUNCT
easat-1679	59	16	particularly	particularly	ADV
easat-1679	59	17	in	in	ADP
easat-1679	59	18	indonesia	indonesia	PROPN
easat-1679	59	19	where	where	SCONJ
easat-1679	59	20	they	they	PRON
easat-1679	59	21	are	be	AUX
easat-1679	59	22	prevalent	prevalent	ADJ
easat-1679	59	23	across	across	ADP
easat-1679	59	24	sectors	sector	NOUN
easat-1679	59	25	such	such	ADJ
easat-1679	59	26	as	as	ADP
easat-1679	59	27	chemicals	chemical	NOUN
easat-1679	59	28	,	,	PUNCT
easat-1679	59	29	plastics	plastic	NOUN
easat-1679	59	30	,	,	PUNCT
easat-1679	59	31	pulp	pulp	NOUN
easat-1679	59	32	and	and	CCONJ
easat-1679	59	33	papers	paper	NOUN
easat-1679	59	34	,	,	PUNCT
easat-1679	59	35	machinery	machinery	NOUN
easat-1679	59	36	and	and	CCONJ
easat-1679	59	37	heavy	heavy	ADJ
easat-1679	59	38	equipment	equipment	NOUN
easat-1679	59	39	,	,	PUNCT
easat-1679	59	40	food	food	NOUN
easat-1679	59	41	and	and	CCONJ
easat-1679	59	42	beverages	beverage	NOUN
easat-1679	59	43	,	,	PUNCT
easat-1679	59	44	and	and	CCONJ
easat-1679	59	45	cosmetics	cosmetic	NOUN
easat-1679	59	46	.	.	PUNCT
easat-1679	60	1	the	the	DET
easat-1679	60	2	identification	identification	NOUN
easat-1679	60	3	of	of	ADP
easat-1679	60	4	high	high	ADJ
easat-1679	60	5	-	-	PUNCT
easat-1679	60	6	profile	profile	NOUN
easat-1679	60	7	companies	company	NOUN
easat-1679	60	8	follows	follow	VERB
easat-1679	60	9	the	the	DET
easat-1679	60	10	criteria	criterion	NOUN
easat-1679	60	11	established	establish	VERB
easat-1679	60	12	by	by	ADP
easat-1679	60	13	milne	milne	PROPN
easat-1679	60	14	and	and	CCONJ
easat-1679	60	15	hackston	hackston	PROPN
easat-1679	60	16	(	(	PUNCT
easat-1679	60	17	1996	1996	NUM
easat-1679	60	18	)	)	PUNCT
easat-1679	60	19	and	and	CCONJ
easat-1679	60	20	newson	newson	PROPN
easat-1679	60	21	and	and	CCONJ
easat-1679	60	22	deegan	deegan	PROPN
easat-1679	60	23	(	(	PUNCT
easat-1679	60	24	2002	2002	NUM
easat-1679	60	25	)	)	PUNCT
easat-1679	60	26	.	.	PUNCT
easat-1679	61	1	while	while	SCONJ
easat-1679	61	2	existing	exist	VERB
easat-1679	61	3	literature	literature	NOUN
easat-1679	61	4	has	have	AUX
easat-1679	61	5	established	establish	VERB
easat-1679	61	6	the	the	DET
easat-1679	61	7	impact	impact	NOUN
easat-1679	61	8	of	of	ADP
easat-1679	61	9	climate	climate	NOUN
easat-1679	61	10	change	change	NOUN
easat-1679	61	11	on	on	ADP
easat-1679	61	12	firm	firm	ADJ
easat-1679	61	13	value	value	NOUN
easat-1679	61	14	(	(	PUNCT
easat-1679	61	15	park	park	NOUN
easat-1679	61	16	and	and	CCONJ
easat-1679	61	17	noh	noh	PROPN
easat-1679	61	18	,	,	PUNCT
easat-1679	61	19	2017	2017	NUM
easat-1679	61	20	;	;	PUNCT
easat-1679	61	21	vestrelli	vestrelli	PROPN
easat-1679	61	22	et	et	PROPN
easat-1679	61	23	al	al	PROPN
easat-1679	61	24	.	.	PROPN
easat-1679	61	25	,	,	PUNCT
easat-1679	61	26	2024	2024	NUM
easat-1679	61	27	)	)	PUNCT
easat-1679	61	28	,	,	PUNCT
easat-1679	61	29	its	its	PRON
easat-1679	61	30	specific	specific	ADJ
easat-1679	61	31	effects	effect	NOUN
easat-1679	61	32	on	on	ADP
easat-1679	61	33	indonesian	indonesian	ADJ
easat-1679	61	34	firm	firm	ADJ
easat-1679	61	35	value	value	NOUN
easat-1679	61	36	and	and	CCONJ
easat-1679	61	37	the	the	DET
easat-1679	61	38	potential	potential	ADJ
easat-1679	61	39	moderating	moderate	VERB
easat-1679	61	40	role	role	NOUN
easat-1679	61	41	of	of	ADP
easat-1679	61	42	accounting	account	VERB
easat-1679	61	43	conservatism	conservatism	NOUN
easat-1679	61	44	remain	remain	VERB
easat-1679	61	45	unexplored	unexplored	ADJ
easat-1679	61	46	.	.	PUNCT
easat-1679	62	1	this	this	DET
easat-1679	62	2	study	study	NOUN
easat-1679	62	3	aims	aim	VERB
easat-1679	62	4	to	to	PART
easat-1679	62	5	fill	fill	VERB
easat-1679	62	6	this	this	DET
easat-1679	62	7	gap	gap	NOUN
easat-1679	62	8	by	by	ADP
easat-1679	62	9	investigating	investigate	VERB
easat-1679	62	10	these	these	DET
easat-1679	62	11	questions	question	NOUN
easat-1679	62	12	.	.	PUNCT
easat-1679	63	1	by	by	ADP
easat-1679	63	2	doing	do	VERB
easat-1679	63	3	so	so	ADV
easat-1679	63	4	,	,	PUNCT
easat-1679	63	5	our	our	PRON
easat-1679	63	6	research	research	NOUN
easat-1679	63	7	makes	make	VERB
easat-1679	63	8	several	several	ADJ
easat-1679	63	9	contributions	contribution	NOUN
easat-1679	63	10	to	to	ADP
easat-1679	63	11	the	the	DET
easat-1679	63	12	current	current	ADJ
easat-1679	63	13	literature	literature	NOUN
easat-1679	63	14	.	.	PUNCT
easat-1679	64	1	first	first	ADV
easat-1679	64	2	,	,	PUNCT
easat-1679	64	3	this	this	DET
easat-1679	64	4	research	research	NOUN
easat-1679	64	5	provides	provide	VERB
easat-1679	64	6	new	new	ADJ
easat-1679	64	7	evidence	evidence	NOUN
easat-1679	64	8	that	that	SCONJ
easat-1679	64	9	the	the	DET
easat-1679	64	10	quality	quality	NOUN
easat-1679	64	11	of	of	ADP
easat-1679	64	12	financial	financial	ADJ
easat-1679	64	13	reports	report	NOUN
easat-1679	64	14	using	use	VERB
easat-1679	64	15	accounting	accounting	NOUN
easat-1679	64	16	conservatism	conservatism	NOUN
easat-1679	64	17	strengthens	strengthen	VERB
easat-1679	64	18	the	the	DET
easat-1679	64	19	relationship	relationship	NOUN
easat-1679	64	20	between	between	ADP
easat-1679	64	21	climate	climate	NOUN
easat-1679	64	22	change	change	NOUN
easat-1679	64	23	and	and	CCONJ
easat-1679	64	24	firm	firm	ADJ
easat-1679	64	25	value	value	NOUN
easat-1679	64	26	.	.	PUNCT
easat-1679	65	1	secondly	secondly	ADV
easat-1679	65	2	,	,	PUNCT
easat-1679	65	3	our	our	PRON
easat-1679	65	4	study	study	NOUN
easat-1679	65	5	presents	present	VERB
easat-1679	65	6	novel	novel	ADJ
easat-1679	65	7	empirical	empirical	ADJ
easat-1679	65	8	evidence	evidence	NOUN
easat-1679	65	9	demonstrating	demonstrate	VERB
easat-1679	65	10	the	the	DET
easat-1679	65	11	impact	impact	NOUN
easat-1679	65	12	of	of	ADP
easat-1679	65	13	climate	climate	NOUN
easat-1679	65	14	change	change	NOUN
easat-1679	65	15	on	on	ADP
easat-1679	65	16	firm	firm	ADJ
easat-1679	65	17	value	value	NOUN
easat-1679	65	18	,	,	PUNCT
easat-1679	65	19	specifically	specifically	ADV
easat-1679	65	20	in	in	ADP
easat-1679	65	21	equatorial	equatorial	ADJ
easat-1679	65	22	countries	country	NOUN
easat-1679	65	23	like	like	ADP
easat-1679	65	24	indonesia	indonesia	PROPN
easat-1679	65	25	.	.	PUNCT
easat-1679	66	1	thirdly	thirdly	ADV
easat-1679	66	2	,	,	PUNCT
easat-1679	66	3	to	to	ADP
easat-1679	66	4	our	our	PRON
easat-1679	66	5	knowledge	knowledge	NOUN
easat-1679	66	6	,	,	PUNCT
easat-1679	66	7	this	this	DET
easat-1679	66	8	research	research	NOUN
easat-1679	66	9	offers	offer	VERB
easat-1679	66	10	fresh	fresh	ADJ
easat-1679	66	11	insights	insight	NOUN
easat-1679	66	12	into	into	ADP
easat-1679	66	13	the	the	DET
easat-1679	66	14	interplay	interplay	NOUN
easat-1679	66	15	163	163	NUM
easat-1679	66	16	edelweiss	edelweiss	PROPN
easat-1679	66	17	applied	apply	VERB
easat-1679	66	18	science	science	NOUN
easat-1679	66	19	and	and	CCONJ
easat-1679	66	20	technology	technology	NOUN
easat-1679	66	21	issn	issn	PROPN
easat-1679	66	22	:	:	PUNCT
easat-1679	66	23	2576	2576	NUM
easat-1679	66	24	-	-	SYM
easat-1679	66	25	8484	8484	NUM
easat-1679	66	26	vol	vol	NOUN
easat-1679	66	27	.	.	PROPN
easat-1679	66	28	8	8	NUM
easat-1679	66	29	,	,	PUNCT
easat-1679	66	30	no	no	INTJ
easat-1679	66	31	.	.	NOUN
easat-1679	66	32	5	5	NUM
easat-1679	66	33	:	:	SYM
easat-1679	66	34	160	160	NUM
easat-1679	66	35	-	-	SYM
easat-1679	66	36	178	178	NUM
easat-1679	66	37	,	,	PUNCT
easat-1679	66	38	2024	2024	NUM
easat-1679	66	39	doi	doi	NOUN
easat-1679	66	40	:	:	PUNCT
easat-1679	66	41	10.55214/25768484.v8i5.1679	10.55214/25768484.v8i5.1679	NUM
easat-1679	66	42	©	©	ADP
easat-1679	66	43	2024	2024	NUM
easat-1679	66	44	by	by	ADP
easat-1679	66	45	the	the	DET
easat-1679	66	46	authors	author	NOUN
easat-1679	66	47	;	;	PUNCT
easat-1679	66	48	licensee	licensee	PROPN
easat-1679	66	49	learning	learning	NOUN
easat-1679	66	50	gate	gate	NOUN
easat-1679	66	51	among	among	ADP
easat-1679	66	52	climate	climate	NOUN
easat-1679	66	53	change	change	NOUN
easat-1679	66	54	,	,	PUNCT
easat-1679	66	55	accounting	account	VERB
easat-1679	66	56	conservatism	conservatism	NOUN
easat-1679	66	57	,	,	PUNCT
easat-1679	66	58	and	and	CCONJ
easat-1679	66	59	firm	firm	ADJ
easat-1679	66	60	value	value	NOUN
easat-1679	66	61	,	,	PUNCT
easat-1679	66	62	employing	employ	VERB
easat-1679	66	63	data	datum	NOUN
easat-1679	66	64	exclusively	exclusively	ADV
easat-1679	66	65	from	from	ADP
easat-1679	66	66	highprofile	highprofile	ADJ
easat-1679	66	67	industries	industry	NOUN
easat-1679	66	68	.	.	PUNCT
easat-1679	67	1	2	2	X
easat-1679	67	2	.	.	X
easat-1679	67	3	literature	literature	NOUN
easat-1679	67	4	review	review	VERB
easat-1679	67	5	our	our	PRON
easat-1679	67	6	literature	literature	NOUN
easat-1679	67	7	review	review	NOUN
easat-1679	67	8	focuses	focus	VERB
easat-1679	67	9	on	on	ADP
easat-1679	67	10	climate	climate	NOUN
easat-1679	67	11	change	change	NOUN
easat-1679	67	12	disclosure	disclosure	NOUN
easat-1679	67	13	or	or	CCONJ
easat-1679	67	14	similar	similar	ADJ
easat-1679	67	15	disclosure	disclosure	NOUN
easat-1679	67	16	and	and	CCONJ
easat-1679	67	17	firm	firm	ADJ
easat-1679	67	18	value	value	NOUN
easat-1679	67	19	.	.	PUNCT
easat-1679	68	1	table	table	NOUN
easat-1679	68	2	1	1	NUM
easat-1679	68	3	displays	display	VERB
easat-1679	68	4	a	a	DET
easat-1679	68	5	systematic	systematic	ADJ
easat-1679	68	6	overview	overview	NOUN
easat-1679	68	7	of	of	ADP
easat-1679	68	8	previous	previous	ADJ
easat-1679	68	9	research	research	NOUN
easat-1679	68	10	.	.	PUNCT
easat-1679	69	1	table	table	NOUN
easat-1679	69	2	1	1	NUM
easat-1679	69	3	contains	contain	VERB
easat-1679	69	4	four	four	NUM
easat-1679	69	5	columns	column	NOUN
easat-1679	69	6	consisting	consist	VERB
easat-1679	69	7	of	of	ADP
easat-1679	69	8	typical	typical	ADJ
easat-1679	69	9	literature	literature	NOUN
easat-1679	69	10	,	,	PUNCT
easat-1679	69	11	research	research	NOUN
easat-1679	69	12	subject	subject	NOUN
easat-1679	69	13	,	,	PUNCT
easat-1679	69	14	topic	topic	NOUN
easat-1679	69	15	and	and	CCONJ
easat-1679	69	16	proxy	proxy	NOUN
easat-1679	69	17	,	,	PUNCT
easat-1679	69	18	and	and	CCONJ
easat-1679	69	19	main	main	ADJ
easat-1679	69	20	results	result	NOUN
easat-1679	69	21	.	.	PUNCT
easat-1679	70	1	the	the	DET
easat-1679	70	2	table	table	NOUN
easat-1679	70	3	aims	aim	VERB
easat-1679	70	4	to	to	PART
easat-1679	70	5	analyse	analyse	VERB
easat-1679	70	6	the	the	DET
easat-1679	70	7	position	position	NOUN
easat-1679	70	8	and	and	CCONJ
easat-1679	70	9	research	research	NOUN
easat-1679	70	10	gaps	gap	NOUN
easat-1679	70	11	of	of	ADP
easat-1679	70	12	previous	previous	ADJ
easat-1679	70	13	research	research	NOUN
easat-1679	70	14	.	.	PUNCT
easat-1679	71	1	table	table	NOUN
easat-1679	71	2	1	1	NUM
easat-1679	71	3	.	.	PUNCT
easat-1679	72	1	overview	overview	NOUN
easat-1679	72	2	of	of	ADP
easat-1679	72	3	key	key	ADJ
easat-1679	72	4	studies	study	NOUN
easat-1679	72	5	on	on	ADP
easat-1679	72	6	climate	climate	NOUN
easat-1679	72	7	change	change	NOUN
easat-1679	72	8	and	and	CCONJ
easat-1679	72	9	firm	firm	ADJ
easat-1679	72	10	value	value	NOUN
easat-1679	72	11	.	.	PUNCT
easat-1679	73	1	typical	typical	ADJ
easat-1679	73	2	literature	literature	PROPN
easat-1679	73	3	research	research	PROPN
easat-1679	73	4	subject	subject	NOUN
easat-1679	73	5	topic	topic	NOUN
easat-1679	73	6	and	and	CCONJ
easat-1679	73	7	proxy	proxy	ADJ
easat-1679	73	8	main	main	ADJ
easat-1679	73	9	result	result	NOUN
easat-1679	73	10	current	current	ADJ
easat-1679	73	11	study	study	NOUN
easat-1679	73	12	indonesian	indonesian	ADJ
easat-1679	73	13	companies	company	NOUN
easat-1679	73	14	climate	climate	VERB
easat-1679	73	15	change	change	NOUN
easat-1679	73	16	–	–	PUNCT
easat-1679	73	17	content	content	NOUN
easat-1679	73	18	analysis	analysis	NOUN
easat-1679	73	19	(	(	PUNCT
easat-1679	73	20	gri	gri	PROPN
easat-1679	73	21	standards	standard	NOUN
easat-1679	73	22	)	)	PUNCT
easat-1679	73	23	accounting	account	VERB
easat-1679	73	24	conservatism	conservatism	NOUN
easat-1679	73	25	(	(	PUNCT
easat-1679	73	26	khan	khan	PROPN
easat-1679	73	27	and	and	CCONJ
easat-1679	73	28	watts	watt	NOUN
easat-1679	73	29	,	,	PUNCT
easat-1679	73	30	2009	2009	NUM
easat-1679	73	31	)	)	PUNCT
easat-1679	73	32	firm	firm	ADJ
easat-1679	73	33	value	value	NOUN
easat-1679	73	34	-tobin	-tobin	PROPN
easat-1679	73	35	’s	’s	PART
easat-1679	73	36	q	q	NOUN
easat-1679	74	1	(	(	PUNCT
easat-1679	74	2	vestrelli	vestrelli	PROPN
easat-1679	74	3	et	et	PROPN
easat-1679	74	4	al	al	PROPN
easat-1679	74	5	.	.	PROPN
easat-1679	74	6	,	,	PUNCT
easat-1679	74	7	2024	2024	NUM
easat-1679	74	8	)	)	PUNCT
easat-1679	74	9	united	united	PROPN
easat-1679	74	10	states	states	PROPN
easat-1679	74	11	of	of	ADP
easat-1679	74	12	america	america	PROPN
easat-1679	74	13	climate	climate	PROPN
easat-1679	74	14	change	change	NOUN
easat-1679	74	15	–	–	PUNCT
easat-1679	74	16	climate	climate	NOUN
easat-1679	74	17	attention	attention	NOUN
easat-1679	74	18	,	,	PUNCT
easat-1679	74	19	climate	climate	NOUN
easat-1679	74	20	risk	risk	NOUN
easat-1679	74	21	disclosure	disclosure	NOUN
easat-1679	74	22	firm	firm	NOUN
easat-1679	74	23	value	value	NOUN
easat-1679	74	24	–	–	PUNCT
easat-1679	74	25	tobin	tobin	NOUN
easat-1679	74	26	’s	’s	NOUN
easat-1679	74	27	q	q	PUNCT
easat-1679	75	1	there	there	PRON
easat-1679	75	2	is	be	VERB
easat-1679	75	3	a	a	DET
easat-1679	75	4	positive	positive	ADJ
easat-1679	75	5	relationship	relationship	NOUN
easat-1679	75	6	between	between	ADP
easat-1679	75	7	climate	climate	NOUN
easat-1679	75	8	risk	risk	NOUN
easat-1679	75	9	disclosure	disclosure	NOUN
easat-1679	75	10	and	and	CCONJ
easat-1679	75	11	firm	firm	ADJ
easat-1679	75	12	value	value	NOUN
easat-1679	75	13	.	.	PUNCT
easat-1679	76	1	(	(	PUNCT
easat-1679	76	2	ongsakul	ongsakul	NOUN
easat-1679	76	3	et	et	PROPN
easat-1679	76	4	al	al	PROPN
easat-1679	76	5	.	.	PROPN
easat-1679	76	6	,	,	PUNCT
easat-1679	76	7	2023	2023	NUM
easat-1679	76	8	)	)	PUNCT
easat-1679	76	9	united	united	PROPN
easat-1679	76	10	states	states	PROPN
easat-1679	76	11	of	of	ADP
easat-1679	76	12	america	america	PROPN
easat-1679	76	13	climate	climate	PROPN
easat-1679	76	14	change	change	VERB
easat-1679	76	15	-the	-the	DET
easat-1679	76	16	climate	climate	NOUN
easat-1679	76	17	policy	policy	NOUN
easat-1679	76	18	uncertainty	uncertainty	NOUN
easat-1679	76	19	index	index	NOUN
easat-1679	76	20	(	(	PUNCT
easat-1679	76	21	gavriilidis	gavriilidis	PROPN
easat-1679	76	22	,	,	PUNCT
easat-1679	76	23	2021	2021	NUM
easat-1679	76	24	)	)	PUNCT
easat-1679	76	25	,	,	PUNCT
easat-1679	76	26	climate	climate	NOUN
easat-1679	76	27	change	change	NOUN
easat-1679	76	28	exposure	exposure	NOUN
easat-1679	76	29	firm	firm	NOUN
easat-1679	76	30	value	value	NOUN
easat-1679	76	31	–	–	PUNCT
easat-1679	76	32	tobin	tobin	NOUN
easat-1679	76	33	’s	’s	PART
easat-1679	76	34	q	q	NOUN
easat-1679	76	35	companies	company	NOUN
easat-1679	76	36	that	that	PRON
easat-1679	76	37	are	be	AUX
easat-1679	76	38	more	more	ADV
easat-1679	76	39	vulnerable	vulnerable	ADJ
easat-1679	76	40	to	to	ADP
easat-1679	76	41	climate	climate	NOUN
easat-1679	76	42	change	change	NOUN
easat-1679	76	43	have	have	VERB
easat-1679	76	44	far	far	ADV
easat-1679	76	45	lower	low	ADJ
easat-1679	76	46	firm	firm	ADJ
easat-1679	76	47	values	value	NOUN
easat-1679	76	48	.	.	PUNCT
easat-1679	77	1	(	(	PUNCT
easat-1679	77	2	naseer	naseer	NOUN
easat-1679	77	3	et	et	PROPN
easat-1679	77	4	al	al	PROPN
easat-1679	77	5	.	.	PROPN
easat-1679	77	6	,	,	PUNCT
easat-1679	77	7	2023	2023	NUM
easat-1679	77	8	)	)	PUNCT
easat-1679	77	9	united	united	PROPN
easat-1679	77	10	states	states	PROPN
easat-1679	77	11	of	of	ADP
easat-1679	77	12	america	america	PROPN
easat-1679	77	13	climate	climate	PROPN
easat-1679	77	14	change	change	NOUN
easat-1679	77	15	–	–	PUNCT
easat-1679	77	16	level	level	NOUN
easat-1679	77	17	climate	climate	NOUN
easat-1679	77	18	change	change	NOUN
easat-1679	77	19	exposure	exposure	NOUN
easat-1679	77	20	https://osf.io/fd6jq/	https://osf.io/fd6jq/	NOUN
easat-1679	77	21	files	files	PROPN
easat-1679	77	22	/	/	SYM
easat-1679	77	23	osfstorage	osfstorage	NOUN
easat-1679	77	24	firm	firm	NOUN
easat-1679	77	25	value	value	NOUN
easat-1679	77	26	–	–	PUNCT
easat-1679	77	27	tobin	tobin	NOUN
easat-1679	77	28	’s	’s	NOUN
easat-1679	77	29	q	q	PUNCT
easat-1679	77	30	there	there	PRON
easat-1679	77	31	is	be	VERB
easat-1679	77	32	a	a	DET
easat-1679	77	33	negative	negative	ADJ
easat-1679	77	34	effect	effect	NOUN
easat-1679	77	35	between	between	ADP
easat-1679	77	36	climate	climate	NOUN
easat-1679	77	37	change	change	NOUN
easat-1679	77	38	and	and	CCONJ
easat-1679	77	39	firm	firm	ADJ
easat-1679	77	40	value	value	NOUN
easat-1679	77	41	.	.	PUNCT
easat-1679	78	1	(	(	PUNCT
easat-1679	78	2	park	park	NOUN
easat-1679	78	3	and	and	CCONJ
easat-1679	78	4	noh	noh	PROPN
easat-1679	78	5	,	,	PUNCT
easat-1679	78	6	2017	2017	NUM
easat-1679	78	7	)	)	PUNCT
easat-1679	78	8	korea	korea	PROPN
easat-1679	78	9	climate	climate	NOUN
easat-1679	78	10	changelevels	changelevel	NOUN
easat-1679	78	11	of	of	ADP
easat-1679	78	12	greenhouse	greenhouse	NOUN
easat-1679	78	13	gas	gas	NOUN
easat-1679	78	14	emissions	emission	NOUN
easat-1679	78	15	and	and	CCONJ
easat-1679	78	16	energy	energy	NOUN
easat-1679	78	17	consumption	consumption	NOUN
easat-1679	78	18	firm	firm	NOUN
easat-1679	78	19	value	value	NOUN
easat-1679	78	20	–	–	PUNCT
easat-1679	78	21	tobin	tobin	NOUN
easat-1679	78	22	’s	’s	PART
easat-1679	78	23	q	q	NOUN
easat-1679	78	24	climate	climate	NOUN
easat-1679	78	25	change	change	NOUN
easat-1679	78	26	has	have	VERB
easat-1679	78	27	a	a	DET
easat-1679	78	28	notable	notable	ADJ
easat-1679	78	29	impact	impact	NOUN
easat-1679	78	30	on	on	ADP
easat-1679	78	31	firm	firm	ADJ
easat-1679	78	32	value	value	NOUN
easat-1679	78	33	.	.	PUNCT
easat-1679	79	1	(	(	PUNCT
easat-1679	79	2	berkman	berkman	NOUN
easat-1679	79	3	et	et	PROPN
easat-1679	79	4	al	al	PROPN
easat-1679	79	5	.	.	PROPN
easat-1679	79	6	,	,	PUNCT
easat-1679	79	7	2019	2019	NUM
easat-1679	79	8	)	)	PUNCT
easat-1679	79	9	russell	russell	PROPN
easat-1679	79	10	3000	3000	NUM
easat-1679	79	11	,	,	PUNCT
easat-1679	79	12	united	united	PROPN
easat-1679	79	13	states	states	PROPN
easat-1679	79	14	of	of	ADP
easat-1679	79	15	america	america	PROPN
easat-1679	79	16	fama	fama	PROPN
easat-1679	79	17	-	-	PUNCT
easat-1679	79	18	french	french	ADJ
easat-1679	79	19	climate	climate	NOUN
easat-1679	79	20	change	change	NOUN
easat-1679	79	21	–	–	PUNCT
easat-1679	79	22	textual	textual	ADJ
easat-1679	79	23	analysis	analysis	NOUN
easat-1679	79	24	of	of	ADP
easat-1679	79	25	extracts	extract	NOUN
easat-1679	79	26	(	(	PUNCT
easat-1679	79	27	ceres	ceres	PROPN
easat-1679	79	28	database	database	PROPN
easat-1679	79	29	)	)	PUNCT
easat-1679	79	30	firm	firm	ADJ
easat-1679	79	31	value	value	NOUN
easat-1679	79	32	na	na	NOUN
easat-1679	79	33	government	government	NOUN
easat-1679	79	34	commitmentna	commitmentna	VERB
easat-1679	79	35	the	the	DET
easat-1679	79	36	market	market	NOUN
easat-1679	79	37	anticipates	anticipate	VERB
easat-1679	79	38	regulatory	regulatory	ADJ
easat-1679	79	39	costs	cost	NOUN
easat-1679	79	40	for	for	ADP
easat-1679	79	41	companies	company	NOUN
easat-1679	79	42	with	with	ADP
easat-1679	79	43	high	high	ADJ
easat-1679	79	44	climate	climate	NOUN
easat-1679	79	45	change	change	NOUN
easat-1679	79	46	risk	risk	NOUN
easat-1679	79	47	,	,	PUNCT
easat-1679	79	48	which	which	PRON
easat-1679	79	49	will	will	AUX
easat-1679	79	50	reduce	reduce	VERB
easat-1679	79	51	the	the	DET
easat-1679	79	52	company	company	NOUN
easat-1679	79	53	's	's	PART
easat-1679	79	54	market	market	NOUN
easat-1679	79	55	value	value	NOUN
easat-1679	79	56	.	.	PUNCT
easat-1679	80	1	(	(	PUNCT
easat-1679	80	2	gonzalez	gonzalez	PROPN
easat-1679	80	3	and	and	CCONJ
easat-1679	80	4	ramírez	ramírez	NOUN
easat-1679	80	5	,	,	PUNCT
easat-1679	80	6	2016	2016	NUM
easat-1679	80	7	)	)	PUNCT
easat-1679	80	8	spanish	spanish	ADJ
easat-1679	80	9	companies	company	NOUN
easat-1679	80	10	carbon	carbon	VERB
easat-1679	80	11	disclosure	disclosure	NOUN
easat-1679	80	12	–	–	PUNCT
easat-1679	80	13	carbon	carbon	NOUN
easat-1679	80	14	disclosure	disclosure	NOUN
easat-1679	80	15	project	project	NOUN
easat-1679	80	16	(	(	PUNCT
easat-1679	80	17	cdp	cdp	NOUN
easat-1679	80	18	)	)	PUNCT
easat-1679	80	19	questionnaire	questionnaire	NOUN
easat-1679	80	20	carbon	carbon	NOUN
easat-1679	80	21	disclosure	disclosure	NOUN
easat-1679	80	22	is	be	AUX
easat-1679	80	23	influenced	influence	VERB
easat-1679	80	24	by	by	ADP
easat-1679	80	25	pressures	pressure	NOUN
easat-1679	80	26	from	from	ADP
easat-1679	80	27	markets	market	NOUN
easat-1679	80	28	and	and	CCONJ
easat-1679	80	29	shareholders	shareholder	NOUN
easat-1679	80	30	.	.	PUNCT
easat-1679	81	1	according	accord	VERB
easat-1679	81	2	to	to	ADP
easat-1679	81	3	table	table	NOUN
easat-1679	81	4	1	1	NUM
easat-1679	81	5	,	,	PUNCT
easat-1679	81	6	prior	prior	ADJ
easat-1679	81	7	research	research	NOUN
easat-1679	81	8	has	have	AUX
easat-1679	81	9	predominantly	predominantly	ADV
easat-1679	81	10	focused	focus	VERB
easat-1679	81	11	on	on	ADP
easat-1679	81	12	developed	develop	VERB
easat-1679	81	13	nations	nation	NOUN
easat-1679	81	14	such	such	ADJ
easat-1679	81	15	as	as	ADP
easat-1679	81	16	the	the	DET
easat-1679	81	17	united	united	PROPN
easat-1679	81	18	states	states	PROPN
easat-1679	81	19	,	,	PUNCT
easat-1679	81	20	korea	korea	PROPN
easat-1679	81	21	,	,	PUNCT
easat-1679	81	22	and	and	CCONJ
easat-1679	81	23	spain	spain	PROPN
easat-1679	81	24	.	.	PUNCT
easat-1679	82	1	this	this	DET
easat-1679	82	2	emphasis	emphasis	NOUN
easat-1679	82	3	is	be	AUX
easat-1679	82	4	unsurprising	unsurprising	ADJ
easat-1679	82	5	given	give	VERB
easat-1679	82	6	the	the	DET
easat-1679	82	7	heightened	heightened	ADJ
easat-1679	82	8	significance	significance	NOUN
easat-1679	82	9	of	of	ADP
easat-1679	82	10	climate	climate	NOUN
easat-1679	82	11	change	change	NOUN
easat-1679	82	12	concerns	concern	NOUN
easat-1679	82	13	in	in	ADP
easat-1679	82	14	north	north	PROPN
easat-1679	82	15	america	america	PROPN
easat-1679	82	16	and	and	CCONJ
easat-1679	82	17	europe	europe	PROPN
easat-1679	82	18	(	(	PUNCT
easat-1679	82	19	kim	kim	PROPN
easat-1679	82	20	et	et	PROPN
easat-1679	82	21	al	al	PROPN
easat-1679	82	22	.	.	PROPN
easat-1679	82	23	,	,	PUNCT
easat-1679	82	24	2010	2010	NUM
easat-1679	82	25	)	)	PUNCT
easat-1679	82	26	.	.	PUNCT
easat-1679	83	1	consequently	consequently	ADV
easat-1679	83	2	,	,	PUNCT
easat-1679	83	3	conducting	conduct	VERB
easat-1679	83	4	research	research	NOUN
easat-1679	83	5	in	in	ADP
easat-1679	83	6	developing	develop	VERB
easat-1679	83	7	countries	country	NOUN
easat-1679	83	8	like	like	ADP
easat-1679	83	9	indonesia	indonesia	PROPN
easat-1679	83	10	presents	present	VERB
easat-1679	83	11	an	an	DET
easat-1679	83	12	intriguing	intriguing	ADJ
easat-1679	83	13	opportunity	opportunity	NOUN
easat-1679	83	14	.	.	PUNCT
easat-1679	84	1	moreover	moreover	ADV
easat-1679	84	2	,	,	PUNCT
easat-1679	84	3	there	there	PRON
easat-1679	84	4	are	be	VERB
easat-1679	84	5	164	164	NUM
easat-1679	84	6	edelweiss	edelweiss	PROPN
easat-1679	84	7	applied	apply	VERB
easat-1679	84	8	science	science	NOUN
easat-1679	84	9	and	and	CCONJ
easat-1679	84	10	technology	technology	NOUN
easat-1679	84	11	issn	issn	PROPN
easat-1679	84	12	:	:	PUNCT
easat-1679	84	13	2576	2576	NUM
easat-1679	84	14	-	-	SYM
easat-1679	84	15	8484	8484	NUM
easat-1679	84	16	vol	vol	NOUN
easat-1679	84	17	.	.	PROPN
easat-1679	84	18	8	8	NUM
easat-1679	84	19	,	,	PUNCT
easat-1679	84	20	no	no	INTJ
easat-1679	84	21	.	.	NOUN
easat-1679	84	22	5	5	NUM
easat-1679	84	23	:	:	SYM
easat-1679	84	24	160	160	NUM
easat-1679	84	25	-	-	SYM
easat-1679	84	26	178	178	NUM
easat-1679	84	27	,	,	PUNCT
easat-1679	84	28	2024	2024	NUM
easat-1679	84	29	doi	doi	NOUN
easat-1679	84	30	:	:	PUNCT
easat-1679	84	31	10.55214/25768484.v8i5.1679	10.55214/25768484.v8i5.1679	NUM
easat-1679	84	32	©	©	ADP
easat-1679	84	33	2024	2024	NUM
easat-1679	84	34	by	by	ADP
easat-1679	84	35	the	the	DET
easat-1679	84	36	authors	author	NOUN
easat-1679	84	37	;	;	PUNCT
easat-1679	84	38	licensee	licensee	PROPN
easat-1679	84	39	learning	learning	PROPN
easat-1679	84	40	gate	gate	PROPN
easat-1679	84	41	limited	limited	PROPN
easat-1679	84	42	studies	study	NOUN
easat-1679	84	43	that	that	PRON
easat-1679	84	44	measure	measure	VERB
easat-1679	84	45	climate	climate	NOUN
easat-1679	84	46	change	change	NOUN
easat-1679	84	47	using	use	VERB
easat-1679	84	48	gri	gri	PROPN
easat-1679	84	49	standards	standard	NOUN
easat-1679	84	50	.	.	PUNCT
easat-1679	85	1	for	for	ADP
easat-1679	85	2	example	example	NOUN
easat-1679	85	3	,	,	PUNCT
easat-1679	85	4	berkman	berkman	PROPN
easat-1679	85	5	et	et	PROPN
easat-1679	85	6	al	al	PROPN
easat-1679	85	7	.	.	PROPN
easat-1679	86	1	(	(	PUNCT
easat-1679	86	2	2019	2019	NUM
easat-1679	86	3	)	)	PUNCT
easat-1679	86	4	used	use	VERB
easat-1679	86	5	the	the	DET
easat-1679	86	6	ceres	ceres	PROPN
easat-1679	86	7	database	database	NOUN
easat-1679	86	8	,	,	PUNCT
easat-1679	86	9	while	while	SCONJ
easat-1679	86	10	gonzalez	gonzalez	PROPN
easat-1679	86	11	and	and	CCONJ
easat-1679	86	12	ramírez	ramírez	NOUN
easat-1679	86	13	(	(	PUNCT
easat-1679	86	14	2016	2016	NUM
easat-1679	86	15	)	)	PUNCT
easat-1679	86	16	used	use	VERB
easat-1679	86	17	the	the	DET
easat-1679	86	18	carbon	carbon	NOUN
easat-1679	86	19	disclosure	disclosure	NOUN
easat-1679	86	20	project	project	NOUN
easat-1679	86	21	(	(	PUNCT
easat-1679	86	22	cdp	cdp	NOUN
easat-1679	86	23	)	)	PUNCT
easat-1679	86	24	.	.	PUNCT
easat-1679	87	1	in	in	ADP
easat-1679	87	2	addition	addition	NOUN
easat-1679	87	3	,	,	PUNCT
easat-1679	87	4	the	the	DET
easat-1679	87	5	topics	topic	NOUN
easat-1679	87	6	analysed	analyse	VERB
easat-1679	87	7	by	by	ADP
easat-1679	87	8	previous	previous	ADJ
easat-1679	87	9	research	research	NOUN
easat-1679	87	10	have	have	AUX
easat-1679	87	11	not	not	PART
easat-1679	87	12	included	include	VERB
easat-1679	87	13	the	the	DET
easat-1679	87	14	accounting	accounting	NOUN
easat-1679	87	15	conservatism	conservatism	NOUN
easat-1679	87	16	factor	factor	NOUN
easat-1679	87	17	,	,	PUNCT
easat-1679	87	18	which	which	PRON
easat-1679	87	19	describes	describe	VERB
easat-1679	87	20	the	the	DET
easat-1679	87	21	quality	quality	NOUN
easat-1679	87	22	of	of	ADP
easat-1679	87	23	financial	financial	ADJ
easat-1679	87	24	reports	report	NOUN
easat-1679	87	25	.	.	PUNCT
easat-1679	88	1	lastly	lastly	ADV
easat-1679	88	2	,	,	PUNCT
easat-1679	88	3	the	the	DET
easat-1679	88	4	results	result	NOUN
easat-1679	88	5	of	of	ADP
easat-1679	88	6	previous	previous	ADJ
easat-1679	88	7	research	research	NOUN
easat-1679	88	8	still	still	ADV
easat-1679	88	9	vary	vary	VERB
easat-1679	88	10	regarding	regard	VERB
easat-1679	88	11	the	the	DET
easat-1679	88	12	relationship	relationship	NOUN
easat-1679	88	13	between	between	ADP
easat-1679	88	14	climate	climate	NOUN
easat-1679	88	15	change	change	NOUN
easat-1679	88	16	and	and	CCONJ
easat-1679	88	17	firm	firm	ADJ
easat-1679	88	18	value	value	NOUN
easat-1679	88	19	.	.	PUNCT
easat-1679	89	1	based	base	VERB
easat-1679	89	2	on	on	ADP
easat-1679	89	3	these	these	DET
easat-1679	89	4	arguments	argument	NOUN
easat-1679	89	5	,	,	PUNCT
easat-1679	89	6	this	this	DET
easat-1679	89	7	research	research	NOUN
easat-1679	89	8	examines	examine	VERB
easat-1679	89	9	the	the	DET
easat-1679	89	10	influence	influence	NOUN
easat-1679	89	11	of	of	ADP
easat-1679	89	12	climate	climate	NOUN
easat-1679	89	13	change	change	NOUN
easat-1679	89	14	on	on	ADP
easat-1679	89	15	firm	firm	ADJ
easat-1679	89	16	value	value	NOUN
easat-1679	89	17	,	,	PUNCT
easat-1679	89	18	moderated	moderate	VERB
easat-1679	89	19	by	by	ADP
easat-1679	89	20	accounting	account	VERB
easat-1679	89	21	conservatism	conservatism	NOUN
easat-1679	89	22	,	,	PUNCT
easat-1679	89	23	in	in	ADP
easat-1679	89	24	indonesian	indonesian	ADJ
easat-1679	89	25	mining	mining	NOUN
easat-1679	89	26	and	and	CCONJ
easat-1679	89	27	high	high	ADJ
easat-1679	89	28	-	-	PUNCT
easat-1679	89	29	profile	profile	NOUN
easat-1679	89	30	manufacturing	manufacturing	NOUN
easat-1679	89	31	sectors	sector	NOUN
easat-1679	89	32	.	.	PUNCT
easat-1679	90	1	2.1	2.1	NUM
easat-1679	90	2	.	.	PUNCT
easat-1679	91	1	signalling	signal	VERB
easat-1679	91	2	theory	theory	NOUN
easat-1679	91	3	investors	investor	NOUN
easat-1679	91	4	'	'	PART
easat-1679	91	5	reactions	reaction	NOUN
easat-1679	91	6	to	to	ADP
easat-1679	91	7	corporate	corporate	ADJ
easat-1679	91	8	disclosure	disclosure	NOUN
easat-1679	91	9	can	can	AUX
easat-1679	91	10	be	be	AUX
easat-1679	91	11	elucidated	elucidate	VERB
easat-1679	91	12	through	through	ADP
easat-1679	91	13	signalling	signal	VERB
easat-1679	91	14	theory	theory	NOUN
easat-1679	91	15	,	,	PUNCT
easat-1679	91	16	commonly	commonly	ADV
easat-1679	91	17	applied	apply	VERB
easat-1679	91	18	at	at	ADP
easat-1679	91	19	the	the	DET
easat-1679	91	20	organisational	organisational	ADJ
easat-1679	91	21	level	level	NOUN
easat-1679	91	22	to	to	PART
easat-1679	91	23	comprehend	comprehend	VERB
easat-1679	91	24	interactions	interaction	NOUN
easat-1679	91	25	among	among	ADP
easat-1679	91	26	parties	party	NOUN
easat-1679	91	27	with	with	ADP
easat-1679	91	28	varying	vary	VERB
easat-1679	91	29	levels	level	NOUN
easat-1679	91	30	of	of	ADP
easat-1679	91	31	information	information	NOUN
easat-1679	91	32	,	,	PUNCT
easat-1679	91	33	thereby	thereby	ADV
easat-1679	91	34	effectively	effectively	ADV
easat-1679	91	35	bridging	bridge	VERB
easat-1679	91	36	information	information	NOUN
easat-1679	91	37	asymmetries	asymmetry	NOUN
easat-1679	91	38	(	(	PUNCT
easat-1679	91	39	bafera	bafera	NOUN
easat-1679	91	40	and	and	CCONJ
easat-1679	91	41	kleinert	kleinert	NOUN
easat-1679	91	42	,	,	PUNCT
easat-1679	91	43	2022	2022	NUM
easat-1679	91	44	)	)	PUNCT
easat-1679	91	45	.	.	PUNCT
easat-1679	92	1	signalling	signal	VERB
easat-1679	92	2	theory	theory	NOUN
easat-1679	92	3	also	also	ADV
easat-1679	92	4	provides	provide	VERB
easat-1679	92	5	insight	insight	NOUN
easat-1679	92	6	into	into	ADP
easat-1679	92	7	the	the	DET
easat-1679	92	8	impact	impact	NOUN
easat-1679	92	9	of	of	ADP
easat-1679	92	10	climate	climate	NOUN
easat-1679	92	11	change	change	NOUN
easat-1679	92	12	disclosure	disclosure	NOUN
easat-1679	92	13	on	on	ADP
easat-1679	92	14	firm	firm	ADJ
easat-1679	92	15	value	value	NOUN
easat-1679	92	16	.	.	PUNCT
easat-1679	93	1	while	while	SCONJ
easat-1679	93	2	carbon	carbon	NOUN
easat-1679	93	3	accounting	accounting	NOUN
easat-1679	93	4	literature	literature	NOUN
easat-1679	93	5	often	often	ADV
easat-1679	93	6	draws	draw	VERB
easat-1679	93	7	from	from	ADP
easat-1679	93	8	various	various	ADJ
easat-1679	93	9	theoretical	theoretical	ADJ
easat-1679	93	10	frameworks	framework	NOUN
easat-1679	93	11	such	such	ADJ
easat-1679	93	12	as	as	ADP
easat-1679	93	13	legitimacy	legitimacy	NOUN
easat-1679	93	14	,	,	PUNCT
easat-1679	93	15	institutional	institutional	ADJ
easat-1679	93	16	,	,	PUNCT
easat-1679	93	17	contingency	contingency	NOUN
easat-1679	93	18	,	,	PUNCT
easat-1679	93	19	agency	agency	NOUN
easat-1679	93	20	,	,	PUNCT
easat-1679	93	21	resource	resource	NOUN
easat-1679	93	22	dependence	dependence	NOUN
easat-1679	93	23	,	,	PUNCT
easat-1679	93	24	and	and	CCONJ
easat-1679	93	25	stakeholder	stakeholder	NOUN
easat-1679	93	26	theories	theory	NOUN
easat-1679	93	27	(	(	PUNCT
easat-1679	93	28	hazaea	hazaea	PROPN
easat-1679	93	29	et	et	PROPN
easat-1679	93	30	al	al	PROPN
easat-1679	93	31	.	.	PROPN
easat-1679	93	32	,	,	PUNCT
easat-1679	93	33	2023	2023	NUM
easat-1679	93	34	)	)	PUNCT
easat-1679	93	35	,	,	PUNCT
easat-1679	93	36	signalling	signal	VERB
easat-1679	93	37	theory	theory	NOUN
easat-1679	93	38	proves	prove	VERB
easat-1679	93	39	particularly	particularly	ADV
easat-1679	93	40	apt	apt	ADJ
easat-1679	93	41	for	for	ADP
easat-1679	93	42	this	this	DET
easat-1679	93	43	study	study	NOUN
easat-1679	93	44	.	.	PUNCT
easat-1679	94	1	the	the	DET
easat-1679	94	2	rationale	rationale	NOUN
easat-1679	94	3	stems	stem	VERB
easat-1679	94	4	from	from	ADP
easat-1679	94	5	our	our	PRON
easat-1679	94	6	focus	focus	NOUN
easat-1679	94	7	on	on	ADP
easat-1679	94	8	examining	examine	VERB
easat-1679	94	9	market	market	NOUN
easat-1679	94	10	response	response	NOUN
easat-1679	94	11	,	,	PUNCT
easat-1679	94	12	as	as	SCONJ
easat-1679	94	13	reflected	reflect	VERB
easat-1679	94	14	in	in	ADP
easat-1679	94	15	firm	firm	ADJ
easat-1679	94	16	value	value	NOUN
easat-1679	94	17	,	,	PUNCT
easat-1679	94	18	to	to	ADP
easat-1679	94	19	the	the	DET
easat-1679	94	20	climate	climate	NOUN
easat-1679	94	21	change	change	NOUN
easat-1679	94	22	performance	performance	NOUN
easat-1679	94	23	of	of	ADP
easat-1679	94	24	high	high	ADJ
easat-1679	94	25	-	-	PUNCT
easat-1679	94	26	profile	profile	NOUN
easat-1679	94	27	industry	industry	NOUN
easat-1679	94	28	companies	company	NOUN
easat-1679	94	29	.	.	PUNCT
easat-1679	95	1	the	the	DET
easat-1679	95	2	scope	scope	NOUN
easat-1679	95	3	of	of	ADP
easat-1679	95	4	signalling	signal	VERB
easat-1679	95	5	theory	theory	NOUN
easat-1679	95	6	includes	include	VERB
easat-1679	95	7	the	the	DET
easat-1679	95	8	signaller	signaller	NOUN
easat-1679	95	9	,	,	PUNCT
easat-1679	95	10	signal	signal	NOUN
easat-1679	95	11	,	,	PUNCT
easat-1679	95	12	receiver	receiver	NOUN
easat-1679	95	13	,	,	PUNCT
easat-1679	95	14	and	and	CCONJ
easat-1679	95	15	feedback	feedback	NOUN
easat-1679	95	16	components	component	NOUN
easat-1679	95	17	(	(	PUNCT
easat-1679	95	18	connelly	connelly	ADV
easat-1679	95	19	et	et	PROPN
easat-1679	95	20	al	al	PROPN
easat-1679	95	21	.	.	PROPN
easat-1679	95	22	,	,	PUNCT
easat-1679	95	23	2011	2011	NUM
easat-1679	95	24	)	)	PUNCT
easat-1679	95	25	.	.	PUNCT
easat-1679	96	1	connelly	connelly	ADV
easat-1679	96	2	et	et	PROPN
easat-1679	96	3	al	al	PROPN
easat-1679	96	4	.	.	PROPN
easat-1679	97	1	(	(	PUNCT
easat-1679	97	2	2011	2011	NUM
easat-1679	97	3	)	)	PUNCT
easat-1679	97	4	explain	explain	VERB
easat-1679	97	5	that	that	SCONJ
easat-1679	97	6	signallers	signaller	NOUN
easat-1679	97	7	are	be	AUX
easat-1679	97	8	insiders	insider	NOUN
easat-1679	97	9	who	who	PRON
easat-1679	97	10	have	have	VERB
easat-1679	97	11	information	information	NOUN
easat-1679	97	12	about	about	ADP
easat-1679	97	13	organisations	organisation	NOUN
easat-1679	97	14	that	that	PRON
easat-1679	97	15	is	be	AUX
easat-1679	97	16	not	not	PART
easat-1679	97	17	yet	yet	ADV
easat-1679	97	18	available	available	ADJ
easat-1679	97	19	to	to	ADP
easat-1679	97	20	outsiders	outsider	NOUN
easat-1679	97	21	.	.	PUNCT
easat-1679	98	1	signals	signal	NOUN
easat-1679	98	2	represent	represent	VERB
easat-1679	98	3	positive	positive	ADJ
easat-1679	98	4	or	or	CCONJ
easat-1679	98	5	negative	negative	ADJ
easat-1679	98	6	information	information	NOUN
easat-1679	98	7	owned	own	VERB
easat-1679	98	8	by	by	ADP
easat-1679	98	9	insiders	insider	NOUN
easat-1679	98	10	,	,	PUNCT
easat-1679	98	11	and	and	CCONJ
easat-1679	98	12	the	the	DET
easat-1679	98	13	decision	decision	NOUN
easat-1679	98	14	that	that	SCONJ
easat-1679	98	15	this	this	DET
easat-1679	98	16	information	information	NOUN
easat-1679	98	17	will	will	AUX
easat-1679	98	18	be	be	AUX
easat-1679	98	19	distributed	distribute	VERB
easat-1679	98	20	to	to	ADP
easat-1679	98	21	outsiders	outsider	NOUN
easat-1679	98	22	depends	depend	VERB
easat-1679	98	23	on	on	ADP
easat-1679	98	24	the	the	DET
easat-1679	98	25	insiders	insider	NOUN
easat-1679	98	26	'	'	PART
easat-1679	98	27	decision	decision	NOUN
easat-1679	98	28	.	.	PUNCT
easat-1679	99	1	meanwhile	meanwhile	ADV
easat-1679	99	2	,	,	PUNCT
easat-1679	99	3	receivers	receiver	NOUN
easat-1679	99	4	are	be	AUX
easat-1679	99	5	outsiders	outsider	NOUN
easat-1679	99	6	who	who	PRON
easat-1679	99	7	have	have	VERB
easat-1679	99	8	little	little	ADJ
easat-1679	99	9	information	information	NOUN
easat-1679	99	10	about	about	ADP
easat-1679	99	11	the	the	DET
easat-1679	99	12	organisation	organisation	NOUN
easat-1679	99	13	and	and	CCONJ
easat-1679	99	14	have	have	VERB
easat-1679	99	15	an	an	DET
easat-1679	99	16	interest	interest	NOUN
easat-1679	99	17	in	in	ADP
easat-1679	99	18	the	the	DET
easat-1679	99	19	information	information	NOUN
easat-1679	99	20	held	hold	VERB
easat-1679	99	21	by	by	ADP
easat-1679	99	22	insiders	insider	NOUN
easat-1679	99	23	.	.	PUNCT
easat-1679	100	1	lastly	lastly	ADV
easat-1679	100	2	,	,	PUNCT
easat-1679	100	3	feedback	feedback	NOUN
easat-1679	100	4	refers	refer	VERB
easat-1679	100	5	to	to	ADP
easat-1679	100	6	the	the	DET
easat-1679	100	7	response	response	NOUN
easat-1679	100	8	from	from	ADP
easat-1679	100	9	the	the	DET
easat-1679	100	10	receivers	receiver	NOUN
easat-1679	100	11	to	to	ADP
easat-1679	100	12	the	the	DET
easat-1679	100	13	information	information	NOUN
easat-1679	100	14	sent	send	VERB
easat-1679	100	15	by	by	ADP
easat-1679	100	16	signallers	signaller	NOUN
easat-1679	100	17	.	.	PUNCT
easat-1679	101	1	the	the	DET
easat-1679	101	2	following	follow	VERB
easat-1679	101	3	presents	present	VERB
easat-1679	101	4	the	the	DET
easat-1679	101	5	relationship	relationship	NOUN
easat-1679	101	6	between	between	ADP
easat-1679	101	7	signaller	signaller	NOUN
easat-1679	101	8	,	,	PUNCT
easat-1679	101	9	signal	signal	NOUN
easat-1679	101	10	,	,	PUNCT
easat-1679	101	11	receiver	receiver	NOUN
easat-1679	101	12	,	,	PUNCT
easat-1679	101	13	and	and	CCONJ
easat-1679	101	14	feedback	feedback	VERB
easat-1679	101	15	in	in	ADP
easat-1679	101	16	this	this	DET
easat-1679	101	17	research	research	NOUN
easat-1679	101	18	and	and	CCONJ
easat-1679	101	19	in	in	ADP
easat-1679	101	20	previous	previous	ADJ
easat-1679	101	21	literature	literature	NOUN
easat-1679	101	22	.	.	PUNCT
easat-1679	102	1	table	table	NOUN
easat-1679	102	2	2	2	NUM
easat-1679	102	3	.	.	X
easat-1679	103	1	signalling	signal	VERB
easat-1679	103	2	environment	environment	NOUN
easat-1679	103	3	.	.	PUNCT
easat-1679	104	1	author	author	NOUN
easat-1679	104	2	signaller	signaller	NOUN
easat-1679	104	3	signal	signal	PROPN
easat-1679	104	4	receiver	receiver	ADJ
easat-1679	104	5	feedback	feedback	NOUN
easat-1679	104	6	panel	panel	NOUN
easat-1679	104	7	a	a	DET
easat-1679	104	8	:	:	PUNCT
easat-1679	104	9	signals	signal	NOUN
easat-1679	104	10	in	in	ADP
easat-1679	104	11	the	the	DET
easat-1679	104	12	form	form	NOUN
easat-1679	104	13	of	of	ADP
easat-1679	104	14	environmental	environmental	ADJ
easat-1679	104	15	or	or	CCONJ
easat-1679	104	16	social	social	ADJ
easat-1679	104	17	issues	issue	NOUN
easat-1679	104	18	(	(	PUNCT
easat-1679	104	19	carrasco	carrasco	NOUN
easat-1679	104	20	and	and	CCONJ
easat-1679	104	21	vílchez	vílchez	PROPN
easat-1679	104	22	,	,	PUNCT
easat-1679	104	23	2022	2022	NUM
easat-1679	104	24	)	)	PUNCT
easat-1679	104	25	management	management	NOUN
easat-1679	104	26	of	of	ADP
easat-1679	104	27	company	company	NOUN
easat-1679	104	28	corporate	corporate	ADJ
easat-1679	104	29	social	social	ADJ
easat-1679	104	30	responsibility	responsibility	NOUN
easat-1679	104	31	(	(	PUNCT
easat-1679	104	32	csr	csr	NOUN
easat-1679	104	33	)	)	PUNCT
easat-1679	104	34	investors	investor	NOUN
easat-1679	104	35	,	,	PUNCT
easat-1679	104	36	suppliers	supplier	NOUN
easat-1679	104	37	,	,	PUNCT
easat-1679	104	38	customers	customer	NOUN
easat-1679	104	39	,	,	PUNCT
easat-1679	104	40	governments	government	NOUN
easat-1679	104	41	receiver	receiver	NOUN
easat-1679	104	42	could	could	AUX
easat-1679	104	43	demand	demand	VERB
easat-1679	104	44	the	the	DET
easat-1679	104	45	practice	practice	NOUN
easat-1679	104	46	to	to	PART
easat-1679	104	47	be	be	AUX
easat-1679	104	48	implemented	implement	VERB
easat-1679	104	49	(	(	PUNCT
easat-1679	104	50	bitektine	bitektine	NOUN
easat-1679	104	51	and	and	CCONJ
easat-1679	104	52	song	song	NOUN
easat-1679	104	53	,	,	PUNCT
easat-1679	104	54	2023	2023	NUM
easat-1679	104	55	)	)	PUNCT
easat-1679	104	56	management	management	NOUN
easat-1679	104	57	of	of	ADP
easat-1679	104	58	company	company	NOUN
easat-1679	104	59	csr	csr	X
easat-1679	104	60	individual	individual	NOUN
easat-1679	104	61	and	and	CCONJ
easat-1679	104	62	family	family	NOUN
easat-1679	104	63	logic	logic	NOUN
easat-1679	104	64	,	,	PUNCT
easat-1679	104	65	evaluator	evaluator	NOUN
easat-1679	104	66	investment	investment	NOUN
easat-1679	104	67	decision	decision	NOUN
easat-1679	104	68	(	(	PUNCT
easat-1679	104	69	jung	jung	NOUN
easat-1679	104	70	and	and	CCONJ
easat-1679	104	71	song	song	NOUN
easat-1679	104	72	,	,	PUNCT
easat-1679	104	73	2023	2023	NUM
easat-1679	104	74	)	)	PUNCT
easat-1679	104	75	manager	manager	NOUN
easat-1679	104	76	of	of	ADP
easat-1679	104	77	company	company	NOUN
easat-1679	104	78	climate	climate	NOUN
easat-1679	104	79	change	change	NOUN
easat-1679	104	80	investors	investor	NOUN
easat-1679	104	81	,	,	PUNCT
easat-1679	104	82	financial	financial	ADJ
easat-1679	104	83	analysts	analyst	NOUN
easat-1679	104	84	investment	investment	NOUN
easat-1679	104	85	decision	decision	NOUN
easat-1679	104	86	panel	panel	NOUN
easat-1679	104	87	b	b	NOUN
easat-1679	104	88	:	:	PUNCT
easat-1679	104	89	signals	signal	NOUN
easat-1679	104	90	in	in	ADP
easat-1679	104	91	the	the	DET
easat-1679	104	92	form	form	NOUN
easat-1679	104	93	of	of	ADP
easat-1679	104	94	financial	financial	ADJ
easat-1679	104	95	information	information	NOUN
easat-1679	104	96	(	(	PUNCT
easat-1679	104	97	houcine	houcine	NOUN
easat-1679	104	98	,	,	PUNCT
easat-1679	104	99	2017	2017	NUM
easat-1679	104	100	)	)	PUNCT
easat-1679	104	101	management	management	NOUN
easat-1679	104	102	of	of	ADP
easat-1679	104	103	company	company	NOUN
easat-1679	104	104	financial	financial	ADJ
easat-1679	104	105	reporting	reporting	NOUN
easat-1679	104	106	quality	quality	NOUN
easat-1679	104	107	investors	investor	NOUN
easat-1679	104	108	,	,	PUNCT
easat-1679	104	109	capital	capital	NOUN
easat-1679	104	110	suppliers	supplier	NOUN
easat-1679	104	111	investment	investment	NOUN
easat-1679	104	112	decision	decision	NOUN
easat-1679	104	113	(	(	PUNCT
easat-1679	104	114	alghifari	alghifari	NOUN
easat-1679	104	115	et	et	PROPN
easat-1679	104	116	al	al	PROPN
easat-1679	104	117	.	.	PROPN
easat-1679	104	118	,	,	PUNCT
easat-1679	104	119	2022	2022	NUM
easat-1679	104	120	)	)	PUNCT
easat-1679	104	121	management	management	NOUN
easat-1679	104	122	of	of	ADP
easat-1679	104	123	company	company	NOUN
easat-1679	104	124	strategic	strategic	ADJ
easat-1679	104	125	corporate	corporate	ADJ
easat-1679	104	126	financial	financial	ADJ
easat-1679	104	127	decision	decision	NOUN
easat-1679	104	128	investors	investor	NOUN
easat-1679	104	129	investment	investment	NOUN
easat-1679	104	130	decision	decision	NOUN
easat-1679	104	131	panel	panel	NOUN
easat-1679	104	132	c	c	NOUN
easat-1679	104	133	:	:	PUNCT
easat-1679	104	134	signals	signal	NOUN
easat-1679	104	135	in	in	ADP
easat-1679	104	136	the	the	DET
easat-1679	104	137	form	form	NOUN
easat-1679	104	138	of	of	ADP
easat-1679	104	139	environmental	environmental	ADJ
easat-1679	104	140	or	or	CCONJ
easat-1679	104	141	social	social	ADJ
easat-1679	104	142	issues	issue	NOUN
easat-1679	104	143	and	and	CCONJ
easat-1679	104	144	financial	financial	ADJ
easat-1679	104	145	information	information	NOUN
easat-1679	104	146	current	current	ADJ
easat-1679	104	147	study	study	NOUN
easat-1679	104	148	management	management	NOUN
easat-1679	104	149	of	of	ADP
easat-1679	104	150	company	company	NOUN
easat-1679	104	151	climate	climate	NOUN
easat-1679	104	152	change	change	NOUN
easat-1679	104	153	disclosure	disclosure	NOUN
easat-1679	104	154	,	,	PUNCT
easat-1679	104	155	accounting	account	VERB
easat-1679	104	156	conservatism	conservatism	NOUN
easat-1679	104	157	investors	investor	NOUN
easat-1679	104	158	,	,	PUNCT
easat-1679	104	159	potential	potential	ADJ
easat-1679	104	160	investors	investor	NOUN
easat-1679	104	161	investment	investment	NOUN
easat-1679	104	162	decision	decision	NOUN
easat-1679	104	163	(	(	PUNCT
easat-1679	104	164	seth	seth	PROPN
easat-1679	104	165	and	and	CCONJ
easat-1679	104	166	mahenthiran	mahenthiran	NOUN
easat-1679	104	167	,	,	PUNCT
easat-1679	104	168	2022	2022	NUM
easat-1679	104	169	)	)	PUNCT
easat-1679	104	170	management	management	NOUN
easat-1679	104	171	of	of	ADP
easat-1679	104	172	company	company	NOUN
easat-1679	104	173	csr	csr	PROPN
easat-1679	104	174	,	,	PUNCT
easat-1679	104	175	dividend	dividend	NOUN
easat-1679	104	176	payout	payout	ADJ
easat-1679	104	177	policy	policy	NOUN
easat-1679	104	178	investors	investor	NOUN
easat-1679	104	179	investment	investment	NOUN
easat-1679	104	180	decision	decision	NOUN
easat-1679	104	181	(	(	PUNCT
easat-1679	104	182	de	de	X
easat-1679	104	183	villiers	villiers	X
easat-1679	104	184	et	et	PROPN
easat-1679	104	185	al	al	PROPN
easat-1679	104	186	.	.	PROPN
easat-1679	104	187	,	,	PUNCT
easat-1679	104	188	2023	2023	NUM
easat-1679	104	189	)	)	PUNCT
easat-1679	104	190	management	management	NOUN
easat-1679	104	191	of	of	ADP
easat-1679	104	192	company	company	NOUN
easat-1679	104	193	csr	csr	PROPN
easat-1679	104	194	,	,	PUNCT
easat-1679	104	195	dividends	dividend	VERB
easat-1679	104	196	investors	investor	NOUN
easat-1679	104	197	investment	investment	NOUN
easat-1679	104	198	decision	decision	NOUN
easat-1679	104	199	165	165	NUM
easat-1679	104	200	edelweiss	edelweiss	PROPN
easat-1679	104	201	applied	apply	VERB
easat-1679	104	202	science	science	NOUN
easat-1679	104	203	and	and	CCONJ
easat-1679	104	204	technology	technology	NOUN
easat-1679	104	205	issn	issn	PROPN
easat-1679	104	206	:	:	PUNCT
easat-1679	104	207	2576	2576	NUM
easat-1679	104	208	-	-	SYM
easat-1679	104	209	8484	8484	NUM
easat-1679	104	210	vol	vol	NOUN
easat-1679	104	211	.	.	PROPN
easat-1679	104	212	8	8	NUM
easat-1679	104	213	,	,	PUNCT
easat-1679	104	214	no	no	INTJ
easat-1679	104	215	.	.	NOUN
easat-1679	105	1	5	5	NUM
easat-1679	105	2	:	:	SYM
easat-1679	105	3	160	160	NUM
easat-1679	105	4	-	-	SYM
easat-1679	105	5	178	178	NUM
easat-1679	105	6	,	,	PUNCT
easat-1679	105	7	2024	2024	NUM
easat-1679	105	8	doi	doi	NOUN
easat-1679	105	9	:	:	PUNCT
easat-1679	105	10	10.55214/25768484.v8i5.1679	10.55214/25768484.v8i5.1679	NUM
easat-1679	105	11	©	©	ADP
easat-1679	105	12	2024	2024	NUM
easat-1679	105	13	by	by	ADP
easat-1679	105	14	the	the	DET
easat-1679	105	15	authors	author	NOUN
easat-1679	105	16	;	;	PUNCT
easat-1679	106	1	licensee	licensee	PROPN
easat-1679	106	2	learning	learn	VERB
easat-1679	106	3	gate	gate	NOUN
easat-1679	106	4	table	table	NOUN
easat-1679	106	5	2	2	NUM
easat-1679	106	6	presents	present	VERB
easat-1679	106	7	three	three	NUM
easat-1679	106	8	main	main	ADJ
easat-1679	106	9	sections	section	NOUN
easat-1679	106	10	:	:	PUNCT
easat-1679	106	11	panel	panel	NOUN
easat-1679	106	12	a	a	X
easat-1679	106	13	,	,	PUNCT
easat-1679	106	14	which	which	PRON
easat-1679	106	15	covers	cover	VERB
easat-1679	106	16	research	research	NOUN
easat-1679	106	17	that	that	PRON
easat-1679	106	18	links	link	VERB
easat-1679	106	19	environmental	environmental	ADJ
easat-1679	106	20	disclosure	disclosure	NOUN
easat-1679	106	21	and	and	CCONJ
easat-1679	106	22	social	social	ADJ
easat-1679	106	23	issues	issue	NOUN
easat-1679	106	24	;	;	PUNCT
easat-1679	106	25	panel	panel	NOUN
easat-1679	106	26	b	b	PROPN
easat-1679	106	27	,	,	PUNCT
easat-1679	106	28	which	which	PRON
easat-1679	106	29	links	link	VERB
easat-1679	106	30	financial	financial	ADJ
easat-1679	106	31	information	information	NOUN
easat-1679	106	32	;	;	PUNCT
easat-1679	106	33	and	and	CCONJ
easat-1679	106	34	panel	panel	NOUN
easat-1679	106	35	c	c	NOUN
easat-1679	106	36	,	,	PUNCT
easat-1679	106	37	which	which	PRON
easat-1679	106	38	links	link	VERB
easat-1679	106	39	environmental	environmental	ADJ
easat-1679	106	40	and	and	CCONJ
easat-1679	106	41	social	social	ADJ
easat-1679	106	42	issues	issue	NOUN
easat-1679	106	43	and	and	CCONJ
easat-1679	106	44	financial	financial	ADJ
easat-1679	106	45	information	information	NOUN
easat-1679	106	46	.	.	PUNCT
easat-1679	107	1	the	the	DET
easat-1679	107	2	current	current	ADJ
easat-1679	107	3	study	study	NOUN
easat-1679	107	4	links	link	NOUN
easat-1679	107	5	environmental	environmental	ADJ
easat-1679	107	6	issues	issue	NOUN
easat-1679	107	7	and	and	CCONJ
easat-1679	107	8	financial	financial	ADJ
easat-1679	107	9	information	information	NOUN
easat-1679	107	10	(	(	PUNCT
easat-1679	107	11	accounting	accounting	NOUN
easat-1679	107	12	conservatism	conservatism	NOUN
easat-1679	107	13	)	)	PUNCT
easat-1679	107	14	,	,	PUNCT
easat-1679	107	15	which	which	PRON
easat-1679	107	16	serves	serve	VERB
easat-1679	107	17	as	as	ADP
easat-1679	107	18	a	a	DET
easat-1679	107	19	signal	signal	NOUN
easat-1679	107	20	and	and	CCONJ
easat-1679	107	21	differs	differ	VERB
easat-1679	107	22	from	from	ADP
easat-1679	107	23	previous	previous	ADJ
easat-1679	107	24	research	research	NOUN
easat-1679	107	25	(	(	PUNCT
easat-1679	107	26	alghifari	alghifari	NOUN
easat-1679	107	27	et	et	PROPN
easat-1679	107	28	al	al	PROPN
easat-1679	107	29	.	.	PROPN
easat-1679	107	30	,	,	PUNCT
easat-1679	107	31	2022	2022	NUM
easat-1679	107	32	;	;	PUNCT
easat-1679	107	33	bitektine	bitektine	NOUN
easat-1679	107	34	and	and	CCONJ
easat-1679	107	35	song	song	NOUN
easat-1679	107	36	,	,	PUNCT
easat-1679	107	37	2023	2023	NUM
easat-1679	107	38	;	;	PUNCT
easat-1679	107	39	de	de	X
easat-1679	107	40	villiers	villiers	X
easat-1679	107	41	et	et	PROPN
easat-1679	107	42	al	al	PROPN
easat-1679	107	43	.	.	PROPN
easat-1679	107	44	,	,	PUNCT
easat-1679	107	45	2023	2023	NUM
easat-1679	107	46	;	;	PUNCT
easat-1679	107	47	houcine	houcine	NOUN
easat-1679	107	48	,	,	PUNCT
easat-1679	107	49	2017	2017	NUM
easat-1679	107	50	;	;	PUNCT
easat-1679	107	51	jung	jung	NOUN
easat-1679	107	52	and	and	CCONJ
easat-1679	107	53	song	song	NOUN
easat-1679	107	54	,	,	PUNCT
easat-1679	107	55	2023	2023	NUM
easat-1679	107	56	;	;	PUNCT
easat-1679	107	57	carrasco	carrasco	PROPN
easat-1679	107	58	and	and	CCONJ
easat-1679	107	59	vílchez	vílchez	PROPN
easat-1679	107	60	,	,	PUNCT
easat-1679	107	61	2022	2022	NUM
easat-1679	107	62	;	;	PUNCT
easat-1679	107	63	seth	seth	PROPN
easat-1679	107	64	and	and	CCONJ
easat-1679	107	65	mahenthiran	mahenthiran	NOUN
easat-1679	107	66	,	,	PUNCT
easat-1679	107	67	2022	2022	NUM
easat-1679	107	68	)	)	PUNCT
easat-1679	107	69	(	(	PUNCT
easat-1679	107	70	see	see	VERB
easat-1679	107	71	table	table	NOUN
easat-1679	107	72	1	1	NUM
easat-1679	107	73	;	;	PUNCT
easat-1679	107	74	panels	panel	NOUN
easat-1679	107	75	a	a	DET
easat-1679	107	76	,	,	PUNCT
easat-1679	107	77	b	b	NOUN
easat-1679	107	78	,	,	PUNCT
easat-1679	107	79	and	and	CCONJ
easat-1679	107	80	c	c	NOUN
easat-1679	107	81	)	)	PUNCT
easat-1679	107	82	.	.	PUNCT
easat-1679	108	1	2.2	2.2	NUM
easat-1679	108	2	.	.	PUNCT
easat-1679	108	3	climate	climate	NOUN
easat-1679	108	4	change	change	NOUN
easat-1679	108	5	and	and	CCONJ
easat-1679	108	6	firm	firm	ADJ
easat-1679	108	7	value	value	NOUN
easat-1679	108	8	energy	energy	NOUN
easat-1679	108	9	is	be	AUX
easat-1679	108	10	one	one	NUM
easat-1679	108	11	of	of	ADP
easat-1679	108	12	the	the	DET
easat-1679	108	13	most	most	ADV
easat-1679	108	14	pressing	pressing	ADJ
easat-1679	108	15	and	and	CCONJ
easat-1679	108	16	difficult	difficult	ADJ
easat-1679	108	17	public	public	ADJ
easat-1679	108	18	policy	policy	NOUN
easat-1679	108	19	concerns	concern	NOUN
easat-1679	108	20	in	in	ADP
easat-1679	108	21	the	the	DET
easat-1679	108	22	21st	21st	ADJ
easat-1679	108	23	century	century	NOUN
easat-1679	108	24	due	due	ADP
easat-1679	108	25	to	to	ADP
easat-1679	108	26	the	the	DET
easat-1679	108	27	overexploitation	overexploitation	NOUN
easat-1679	108	28	of	of	ADP
easat-1679	108	29	fossil	fossil	ADJ
easat-1679	108	30	resources	resource	NOUN
easat-1679	108	31	,	,	PUNCT
easat-1679	108	32	resulting	result	VERB
easat-1679	108	33	in	in	ADP
easat-1679	108	34	environmental	environmental	ADJ
easat-1679	108	35	destruction	destruction	NOUN
easat-1679	108	36	and	and	CCONJ
easat-1679	108	37	global	global	ADJ
easat-1679	108	38	warming	warming	NOUN
easat-1679	108	39	(	(	PUNCT
easat-1679	108	40	fang	fang	X
easat-1679	108	41	et	et	PROPN
easat-1679	108	42	al	al	PROPN
easat-1679	108	43	.	.	PROPN
easat-1679	108	44	,	,	PUNCT
easat-1679	108	45	2018	2018	NUM
easat-1679	108	46	)	)	PUNCT
easat-1679	108	47	.	.	PUNCT
easat-1679	109	1	some	some	DET
easat-1679	109	2	countries	country	NOUN
easat-1679	109	3	use	use	VERB
easat-1679	109	4	net	net	ADJ
easat-1679	109	5	-	-	PUNCT
easat-1679	109	6	zero	zero	NUM
easat-1679	109	7	initiatives	initiative	NOUN
easat-1679	109	8	to	to	PART
easat-1679	109	9	address	address	VERB
easat-1679	109	10	the	the	DET
easat-1679	109	11	world	world	NOUN
easat-1679	109	12	's	's	PART
easat-1679	109	13	urgent	urgent	ADJ
easat-1679	109	14	climate	climate	NOUN
easat-1679	109	15	change	change	NOUN
easat-1679	109	16	issues	issue	NOUN
easat-1679	109	17	(	(	PUNCT
easat-1679	109	18	xu	xu	INTJ
easat-1679	109	19	et	et	PROPN
easat-1679	109	20	al	al	PROPN
easat-1679	109	21	.	.	PROPN
easat-1679	109	22	,	,	PUNCT
easat-1679	109	23	2023	2023	NUM
easat-1679	109	24	)	)	PUNCT
easat-1679	109	25	.	.	PUNCT
easat-1679	110	1	in	in	ADP
easat-1679	110	2	this	this	DET
easat-1679	110	3	study	study	NOUN
easat-1679	110	4	,	,	PUNCT
easat-1679	110	5	climate	climate	NOUN
easat-1679	110	6	change	change	NOUN
easat-1679	110	7	leads	lead	VERB
easat-1679	110	8	to	to	ADP
easat-1679	110	9	the	the	DET
easat-1679	110	10	disclosure	disclosure	NOUN
easat-1679	110	11	of	of	ADP
easat-1679	110	12	climate	climate	NOUN
easat-1679	110	13	change	change	NOUN
easat-1679	110	14	issues	issue	NOUN
easat-1679	110	15	,	,	PUNCT
easat-1679	110	16	which	which	PRON
easat-1679	110	17	are	be	AUX
easat-1679	110	18	presented	present	VERB
easat-1679	110	19	in	in	ADP
easat-1679	110	20	annual	annual	ADJ
easat-1679	110	21	reports	report	NOUN
easat-1679	110	22	and	and	CCONJ
easat-1679	110	23	corporate	corporate	ADJ
easat-1679	110	24	sustainability	sustainability	NOUN
easat-1679	110	25	reports	report	NOUN
easat-1679	110	26	.	.	PUNCT
easat-1679	111	1	this	this	DET
easat-1679	111	2	issue	issue	NOUN
easat-1679	111	3	includes	include	VERB
easat-1679	111	4	direct	direct	ADJ
easat-1679	111	5	(	(	PUNCT
easat-1679	111	6	scope	scope	NOUN
easat-1679	111	7	1	1	NUM
easat-1679	111	8	)	)	PUNCT
easat-1679	111	9	ghg	ghg	PROPN
easat-1679	111	10	emissions	emission	NOUN
easat-1679	111	11	,	,	PUNCT
easat-1679	111	12	nitrogen	nitrogen	NOUN
easat-1679	111	13	oxides	oxide	NOUN
easat-1679	111	14	(	(	PUNCT
easat-1679	111	15	nox	nox	NOUN
easat-1679	111	16	)	)	PUNCT
easat-1679	111	17	,	,	PUNCT
easat-1679	111	18	sulfur	sulfur	NOUN
easat-1679	111	19	oxides	oxide	NOUN
easat-1679	111	20	(	(	PUNCT
easat-1679	111	21	sox	sox	X
easat-1679	111	22	)	)	PUNCT
easat-1679	111	23	,	,	PUNCT
easat-1679	111	24	and	and	CCONJ
easat-1679	111	25	other	other	ADJ
easat-1679	111	26	significant	significant	ADJ
easat-1679	111	27	air	air	NOUN
easat-1679	111	28	emissions	emission	NOUN
easat-1679	111	29	.	.	PUNCT
easat-1679	112	1	more	more	ADJ
easat-1679	112	2	details	detail	NOUN
easat-1679	112	3	can	can	AUX
easat-1679	112	4	be	be	AUX
easat-1679	112	5	seen	see	VERB
easat-1679	112	6	in	in	ADP
easat-1679	112	7	table	table	NOUN
easat-1679	112	8	8	8	NUM
easat-1679	112	9	.	.	PUNCT
easat-1679	113	1	companies	company	NOUN
easat-1679	113	2	have	have	AUX
easat-1679	113	3	been	be	AUX
easat-1679	113	4	compelled	compel	VERB
easat-1679	113	5	to	to	PART
easat-1679	113	6	act	act	VERB
easat-1679	113	7	more	more	ADV
easat-1679	113	8	responsibly	responsibly	ADV
easat-1679	113	9	because	because	SCONJ
easat-1679	113	10	of	of	ADP
easat-1679	113	11	the	the	DET
easat-1679	113	12	issue	issue	NOUN
easat-1679	113	13	of	of	ADP
easat-1679	113	14	climate	climate	NOUN
easat-1679	113	15	change	change	NOUN
easat-1679	113	16	(	(	PUNCT
easat-1679	113	17	ika	ika	X
easat-1679	113	18	et	et	NOUN
easat-1679	113	19	al	al	PROPN
easat-1679	113	20	.	.	PROPN
easat-1679	113	21	,	,	PUNCT
easat-1679	113	22	2022	2022	NUM
easat-1679	113	23	)	)	PUNCT
easat-1679	113	24	.	.	PUNCT
easat-1679	114	1	climate	climate	NOUN
easat-1679	114	2	change	change	NOUN
easat-1679	114	3	has	have	AUX
easat-1679	114	4	profoundly	profoundly	ADV
easat-1679	114	5	impacted	impact	VERB
easat-1679	114	6	businesses	business	NOUN
easat-1679	114	7	’	'	PUNCT
easat-1679	114	8	finances	finance	NOUN
easat-1679	114	9	and	and	CCONJ
easat-1679	114	10	economic	economic	ADJ
easat-1679	114	11	development	development	NOUN
easat-1679	114	12	,	,	PUNCT
easat-1679	114	13	raising	raise	VERB
easat-1679	114	14	awareness	awareness	NOUN
easat-1679	114	15	and	and	CCONJ
easat-1679	114	16	compelling	compelling	ADJ
easat-1679	114	17	investors	investor	NOUN
easat-1679	114	18	to	to	PART
easat-1679	114	19	connect	connect	VERB
easat-1679	114	20	economics	economic	NOUN
easat-1679	114	21	and	and	CCONJ
easat-1679	114	22	climate	climate	NOUN
easat-1679	114	23	risk	risk	NOUN
easat-1679	114	24	mitigation	mitigation	NOUN
easat-1679	114	25	(	(	PUNCT
easat-1679	114	26	ahmad	ahmad	PROPN
easat-1679	114	27	et	et	PROPN
easat-1679	114	28	al	al	PROPN
easat-1679	114	29	.	.	PROPN
easat-1679	114	30	,	,	PUNCT
easat-1679	114	31	2023	2023	NUM
easat-1679	114	32	)	)	PUNCT
easat-1679	114	33	.	.	PUNCT
easat-1679	115	1	an	an	DET
easat-1679	115	2	increasing	increase	VERB
easat-1679	115	3	discussion	discussion	NOUN
easat-1679	115	4	on	on	ADP
easat-1679	115	5	how	how	SCONJ
easat-1679	115	6	stock	stock	NOUN
easat-1679	115	7	markets	market	NOUN
easat-1679	115	8	may	may	AUX
easat-1679	115	9	aid	aid	VERB
easat-1679	115	10	in	in	ADP
easat-1679	115	11	the	the	DET
easat-1679	115	12	transformation	transformation	NOUN
easat-1679	115	13	to	to	ADP
easat-1679	115	14	a	a	DET
easat-1679	115	15	lowcarbon	lowcarbon	NOUN
easat-1679	115	16	,	,	PUNCT
easat-1679	115	17	climate	climate	NOUN
easat-1679	115	18	-	-	PUNCT
easat-1679	115	19	resilient	resilient	ADJ
easat-1679	115	20	economy	economy	NOUN
easat-1679	115	21	has	have	AUX
easat-1679	115	22	been	be	AUX
easat-1679	115	23	stimulated	stimulate	VERB
easat-1679	115	24	by	by	ADP
easat-1679	115	25	the	the	DET
easat-1679	115	26	paris	paris	PROPN
easat-1679	115	27	agreement	agreement	NOUN
easat-1679	115	28	,	,	PUNCT
easat-1679	115	29	which	which	PRON
easat-1679	115	30	is	be	AUX
easat-1679	115	31	based	base	VERB
easat-1679	115	32	on	on	ADP
easat-1679	115	33	the	the	DET
easat-1679	115	34	un	un	PROPN
easat-1679	115	35	framework	framework	PROPN
easat-1679	115	36	convention	convention	PROPN
easat-1679	115	37	on	on	ADP
easat-1679	115	38	climate	climate	NOUN
easat-1679	115	39	change	change	NOUN
easat-1679	115	40	(	(	PUNCT
easat-1679	115	41	bolognesi	bolognesi	NOUN
easat-1679	115	42	&	&	CCONJ
easat-1679	115	43	burchi	burchi	PROPN
easat-1679	115	44	,	,	PUNCT
easat-1679	115	45	2023	2023	NUM
easat-1679	115	46	)	)	PUNCT
easat-1679	115	47	.	.	PUNCT
easat-1679	116	1	increased	increase	VERB
easat-1679	116	2	awareness	awareness	NOUN
easat-1679	116	3	of	of	ADP
easat-1679	116	4	the	the	DET
easat-1679	116	5	difficulties	difficulty	NOUN
easat-1679	116	6	surrounding	surround	VERB
easat-1679	116	7	global	global	ADJ
easat-1679	116	8	climate	climate	NOUN
easat-1679	116	9	change	change	NOUN
easat-1679	116	10	draws	draw	VERB
easat-1679	116	11	the	the	DET
easat-1679	116	12	attention	attention	NOUN
easat-1679	116	13	of	of	ADP
easat-1679	116	14	outside	outside	ADJ
easat-1679	116	15	stakeholders	stakeholder	NOUN
easat-1679	116	16	like	like	ADP
easat-1679	116	17	financial	financial	ADJ
easat-1679	116	18	analysts	analyst	NOUN
easat-1679	116	19	and	and	CCONJ
easat-1679	116	20	shareholders	shareholder	NOUN
easat-1679	116	21	,	,	PUNCT
easat-1679	116	22	whose	whose	DET
easat-1679	116	23	surveillance	surveillance	NOUN
easat-1679	116	24	lessens	lessen	VERB
easat-1679	116	25	a	a	DET
easat-1679	116	26	company	company	NOUN
easat-1679	116	27	's	's	PART
easat-1679	116	28	tendency	tendency	NOUN
easat-1679	116	29	to	to	PART
easat-1679	116	30	report	report	VERB
easat-1679	116	31	unfavourable	unfavourable	ADJ
easat-1679	116	32	data	datum	NOUN
easat-1679	116	33	(	(	PUNCT
easat-1679	116	34	jung	jung	PROPN
easat-1679	116	35	&	&	CCONJ
easat-1679	116	36	song	song	PROPN
easat-1679	116	37	,	,	PUNCT
easat-1679	116	38	2023	2023	NUM
easat-1679	116	39	)	)	PUNCT
easat-1679	116	40	.	.	PUNCT
easat-1679	117	1	the	the	DET
easat-1679	117	2	results	result	NOUN
easat-1679	117	3	also	also	ADV
easat-1679	117	4	support	support	VERB
easat-1679	117	5	the	the	DET
easat-1679	117	6	signalling	signal	VERB
easat-1679	117	7	theory	theory	NOUN
easat-1679	117	8	,	,	PUNCT
easat-1679	117	9	since	since	SCONJ
easat-1679	117	10	the	the	DET
easat-1679	117	11	climate	climate	NOUN
easat-1679	117	12	change	change	NOUN
easat-1679	117	13	perspective	perspective	NOUN
easat-1679	117	14	sends	send	VERB
easat-1679	117	15	a	a	DET
easat-1679	117	16	reliable	reliable	ADJ
easat-1679	117	17	message	message	NOUN
easat-1679	117	18	and	and	CCONJ
easat-1679	117	19	draws	draw	VERB
easat-1679	117	20	in	in	ADP
easat-1679	117	21	investment	investment	NOUN
easat-1679	117	22	.	.	PUNCT
easat-1679	118	1	disclosure	disclosure	NOUN
easat-1679	118	2	of	of	ADP
easat-1679	118	3	climate	climate	NOUN
easat-1679	118	4	change	change	NOUN
easat-1679	118	5	issues	issue	NOUN
easat-1679	118	6	is	be	AUX
easat-1679	118	7	expected	expect	VERB
easat-1679	118	8	to	to	PART
easat-1679	118	9	increase	increase	VERB
easat-1679	118	10	company	company	NOUN
easat-1679	118	11	transparency	transparency	NOUN
easat-1679	118	12	towards	towards	ADP
easat-1679	118	13	its	its	PRON
easat-1679	118	14	activities	activity	NOUN
easat-1679	118	15	and	and	CCONJ
easat-1679	118	16	prevent	prevent	VERB
easat-1679	118	17	legitimacy	legitimacy	NOUN
easat-1679	118	18	risks	risk	NOUN
easat-1679	118	19	.	.	PUNCT
easat-1679	119	1	this	this	PRON
easat-1679	119	2	is	be	AUX
easat-1679	119	3	expected	expect	VERB
easat-1679	119	4	to	to	PART
easat-1679	119	5	increase	increase	VERB
easat-1679	119	6	the	the	DET
easat-1679	119	7	positive	positive	ADJ
easat-1679	119	8	reaction	reaction	NOUN
easat-1679	119	9	from	from	ADP
easat-1679	119	10	the	the	DET
easat-1679	119	11	capital	capital	NOUN
easat-1679	119	12	market	market	NOUN
easat-1679	119	13	,	,	PUNCT
easat-1679	119	14	thereby	thereby	ADV
easat-1679	119	15	increasing	increase	VERB
easat-1679	119	16	firm	firm	ADJ
easat-1679	119	17	value	value	NOUN
easat-1679	119	18	.	.	PUNCT
easat-1679	120	1	businesses	business	NOUN
easat-1679	120	2	'	'	PART
easat-1679	120	3	economic	economic	ADJ
easat-1679	120	4	and	and	CCONJ
easat-1679	120	5	financial	financial	ADJ
easat-1679	120	6	development	development	NOUN
easat-1679	120	7	has	have	AUX
easat-1679	120	8	been	be	AUX
easat-1679	120	9	profoundly	profoundly	ADV
easat-1679	120	10	impacted	impact	VERB
easat-1679	120	11	by	by	ADP
easat-1679	120	12	climate	climate	NOUN
easat-1679	120	13	change	change	NOUN
easat-1679	120	14	,	,	PUNCT
easat-1679	120	15	raising	raise	VERB
easat-1679	120	16	awareness	awareness	NOUN
easat-1679	120	17	and	and	CCONJ
easat-1679	120	18	compelling	compelling	ADJ
easat-1679	120	19	investors	investor	NOUN
easat-1679	120	20	to	to	PART
easat-1679	120	21	make	make	VERB
easat-1679	120	22	the	the	DET
easat-1679	120	23	connection	connection	NOUN
easat-1679	120	24	between	between	ADP
easat-1679	120	25	economics	economic	NOUN
easat-1679	120	26	and	and	CCONJ
easat-1679	120	27	managing	manage	VERB
easat-1679	120	28	climate	climate	NOUN
easat-1679	120	29	risk	risk	NOUN
easat-1679	120	30	(	(	PUNCT
easat-1679	120	31	ahmad	ahmad	PROPN
easat-1679	120	32	et	et	PROPN
easat-1679	120	33	al	al	PROPN
easat-1679	120	34	.	.	PROPN
easat-1679	120	35	,	,	PUNCT
easat-1679	120	36	2023	2023	NUM
easat-1679	120	37	)	)	PUNCT
easat-1679	120	38	.	.	PUNCT
easat-1679	121	1	this	this	DET
easat-1679	121	2	hypothesis	hypothesis	NOUN
easat-1679	121	3	is	be	AUX
easat-1679	121	4	divided	divide	VERB
easat-1679	121	5	into	into	ADP
easat-1679	121	6	two	two	NUM
easat-1679	121	7	parts	part	NOUN
easat-1679	121	8	:	:	PUNCT
easat-1679	121	9	climate	climate	NOUN
easat-1679	121	10	change	change	NOUN
easat-1679	121	11	,	,	PUNCT
easat-1679	121	12	which	which	PRON
easat-1679	121	13	is	be	AUX
easat-1679	121	14	measured	measure	VERB
easat-1679	121	15	using	use	VERB
easat-1679	121	16	full	full	ADJ
easat-1679	121	17	disclosure	disclosure	NOUN
easat-1679	121	18	,	,	PUNCT
easat-1679	121	19	and	and	CCONJ
easat-1679	121	20	the	the	DET
easat-1679	121	21	reduction	reduction	NOUN
easat-1679	121	22	of	of	ADP
easat-1679	121	23	greenhouse	greenhouse	NOUN
easat-1679	121	24	gas	gas	NOUN
easat-1679	121	25	(	(	PUNCT
easat-1679	121	26	ghg	ghg	PROPN
easat-1679	121	27	)	)	PUNCT
easat-1679	121	28	emissions	emission	NOUN
easat-1679	121	29	,	,	PUNCT
easat-1679	121	30	which	which	PRON
easat-1679	121	31	is	be	AUX
easat-1679	121	32	measured	measure	VERB
easat-1679	121	33	using	use	VERB
easat-1679	121	34	gri	gri	PROPN
easat-1679	121	35	305	305	NUM
easat-1679	121	36	-	-	SYM
easat-1679	121	37	5	5	NUM
easat-1679	121	38	(	(	PUNCT
easat-1679	121	39	see	see	VERB
easat-1679	121	40	table	table	NOUN
easat-1679	121	41	8)	8)	NUM
easat-1679	121	42	.	.	PUNCT
easat-1679	122	1	this	this	DET
easat-1679	122	2	division	division	NOUN
easat-1679	122	3	is	be	AUX
easat-1679	122	4	important	important	ADJ
easat-1679	122	5	considering	consider	VERB
easat-1679	122	6	that	that	SCONJ
easat-1679	122	7	ghg	ghg	PROPN
easat-1679	122	8	emissions	emission	NOUN
easat-1679	122	9	are	be	AUX
easat-1679	122	10	an	an	DET
easat-1679	122	11	important	important	ADJ
easat-1679	122	12	issue	issue	NOUN
easat-1679	122	13	for	for	ADP
easat-1679	122	14	the	the	DET
easat-1679	122	15	industrial	industrial	ADJ
easat-1679	122	16	sector	sector	NOUN
easat-1679	122	17	.	.	PUNCT
easat-1679	123	1	based	base	VERB
easat-1679	123	2	on	on	ADP
easat-1679	123	3	figure	figure	NOUN
easat-1679	123	4	2	2	NUM
easat-1679	123	5	,	,	PUNCT
easat-1679	123	6	the	the	DET
easat-1679	123	7	industrial	industrial	ADJ
easat-1679	123	8	sector	sector	NOUN
easat-1679	123	9	is	be	AUX
easat-1679	123	10	shown	show	VERB
easat-1679	123	11	to	to	PART
easat-1679	123	12	be	be	AUX
easat-1679	123	13	the	the	DET
easat-1679	123	14	largest	large	ADJ
easat-1679	123	15	ghg	ghg	PROPN
easat-1679	123	16	contributor	contributor	NOUN
easat-1679	123	17	.	.	PUNCT
easat-1679	124	1	hence	hence	ADV
easat-1679	124	2	,	,	PUNCT
easat-1679	124	3	it	it	PRON
easat-1679	124	4	is	be	AUX
easat-1679	124	5	crucial	crucial	ADJ
easat-1679	124	6	to	to	PART
easat-1679	124	7	investigate	investigate	VERB
easat-1679	124	8	whether	whether	SCONJ
easat-1679	124	9	the	the	DET
easat-1679	124	10	reduction	reduction	NOUN
easat-1679	124	11	of	of	ADP
easat-1679	124	12	greenhouse	greenhouse	NOUN
easat-1679	124	13	gas	gas	NOUN
easat-1679	124	14	(	(	PUNCT
easat-1679	124	15	ghg	ghg	PROPN
easat-1679	124	16	)	)	PUNCT
easat-1679	124	17	emissions	emission	NOUN
easat-1679	124	18	impacts	impact	VERB
easat-1679	124	19	investors	investor	NOUN
easat-1679	124	20	’	’	PART
easat-1679	124	21	investment	investment	NOUN
easat-1679	124	22	decisions	decision	NOUN
easat-1679	124	23	.	.	PUNCT
easat-1679	125	1	furthermore	furthermore	ADV
easat-1679	125	2	,	,	PUNCT
easat-1679	125	3	to	to	ADP
easat-1679	125	4	the	the	DET
easat-1679	125	5	best	good	ADJ
easat-1679	125	6	of	of	ADP
easat-1679	125	7	our	our	PRON
easat-1679	125	8	knowledge	knowledge	NOUN
easat-1679	125	9	,	,	PUNCT
easat-1679	125	10	prior	prior	ADJ
easat-1679	125	11	research	research	NOUN
easat-1679	125	12	has	have	AUX
easat-1679	125	13	not	not	PART
easat-1679	125	14	extensively	extensively	ADV
easat-1679	125	15	explored	explore	VERB
easat-1679	125	16	the	the	DET
easat-1679	125	17	effects	effect	NOUN
easat-1679	125	18	of	of	ADP
easat-1679	125	19	ghg	ghg	PROPN
easat-1679	125	20	emissions	emission	NOUN
easat-1679	125	21	reduction	reduction	NOUN
easat-1679	125	22	.	.	PUNCT
easat-1679	126	1	therefore	therefore	ADV
easat-1679	126	2	,	,	PUNCT
easat-1679	126	3	this	this	DET
easat-1679	126	4	study	study	NOUN
easat-1679	126	5	aims	aim	VERB
easat-1679	126	6	to	to	PART
easat-1679	126	7	provide	provide	VERB
easat-1679	126	8	new	new	ADJ
easat-1679	126	9	insights	insight	NOUN
easat-1679	126	10	to	to	PART
easat-1679	126	11	enhance	enhance	VERB
easat-1679	126	12	the	the	DET
easat-1679	126	13	scientific	scientific	ADJ
easat-1679	126	14	contributions	contribution	NOUN
easat-1679	126	15	in	in	ADP
easat-1679	126	16	this	this	DET
easat-1679	126	17	field	field	NOUN
easat-1679	126	18	.	.	PUNCT
easat-1679	127	1	consequently	consequently	ADV
easat-1679	127	2	,	,	PUNCT
easat-1679	127	3	we	we	PRON
easat-1679	127	4	hypothesise	hypothesise	VERB
easat-1679	127	5	:	:	PUNCT
easat-1679	127	6	166	166	NUM
easat-1679	127	7	edelweiss	edelweiss	PROPN
easat-1679	127	8	applied	apply	VERB
easat-1679	127	9	science	science	NOUN
easat-1679	127	10	and	and	CCONJ
easat-1679	127	11	technology	technology	NOUN
easat-1679	127	12	issn	issn	PROPN
easat-1679	127	13	:	:	PUNCT
easat-1679	127	14	2576	2576	NUM
easat-1679	127	15	-	-	SYM
easat-1679	127	16	8484	8484	NUM
easat-1679	127	17	vol	vol	NOUN
easat-1679	127	18	.	.	PROPN
easat-1679	128	1	8	8	NUM
easat-1679	128	2	,	,	PUNCT
easat-1679	128	3	no	no	INTJ
easat-1679	128	4	.	.	NOUN
easat-1679	128	5	5	5	NUM
easat-1679	128	6	:	:	SYM
easat-1679	128	7	160	160	NUM
easat-1679	128	8	-	-	SYM
easat-1679	128	9	178	178	NUM
easat-1679	128	10	,	,	PUNCT
easat-1679	128	11	2024	2024	NUM
easat-1679	128	12	doi	doi	NOUN
easat-1679	128	13	:	:	PUNCT
easat-1679	128	14	10.55214/25768484.v8i5.1679	10.55214/25768484.v8i5.1679	NUM
easat-1679	128	15	©	©	ADP
easat-1679	128	16	2024	2024	NUM
easat-1679	128	17	by	by	ADP
easat-1679	128	18	the	the	DET
easat-1679	128	19	authors	author	NOUN
easat-1679	128	20	;	;	PUNCT
easat-1679	128	21	licensee	licensee	PROPN
easat-1679	128	22	learning	learn	VERB
easat-1679	128	23	gate	gate	NOUN
easat-1679	128	24	figure	figure	NOUN
easat-1679	128	25	2	2	NUM
easat-1679	128	26	.	.	PUNCT
easat-1679	129	1	ghg	ghg	PROPN
easat-1679	129	2	emissions	emission	NOUN
easat-1679	129	3	by	by	ADP
easat-1679	129	4	sector	sector	NOUN
easat-1679	129	5	;	;	PUNCT
easat-1679	129	6	source	source	NOUN
easat-1679	129	7	:	:	PUNCT
easat-1679	129	8	international	international	ADJ
easat-1679	129	9	energy	energy	NOUN
easat-1679	129	10	agency	agency	NOUN
easat-1679	129	11	(	(	PUNCT
easat-1679	129	12	iea)/johannesburg	iea)/johannesburg	ADP
easat-1679	129	13	renewable	renewable	ADJ
easat-1679	129	14	energy	energy	NOUN
easat-1679	129	15	coalition	coalition	NOUN
easat-1679	129	16	(	(	PUNCT
easat-1679	129	17	jrec	jrec	PROPN
easat-1679	129	18	)	)	PUNCT
easat-1679	129	19	,	,	PUNCT
easat-1679	129	20	2012	2012	NUM
easat-1679	129	21	,	,	PUNCT
easat-1679	129	22	from	from	ADP
easat-1679	129	23	gapki.id	gapki.id	PROPN
easat-1679	129	24	h1a	h1a	NOUN
easat-1679	129	25	:	:	PUNCT
easat-1679	129	26	climate	climate	NOUN
easat-1679	129	27	change	change	NOUN
easat-1679	129	28	disclosure	disclosure	NOUN
easat-1679	129	29	influences	influence	VERB
easat-1679	129	30	firm	firm	ADJ
easat-1679	129	31	value	value	NOUN
easat-1679	129	32	h1b	h1b	NOUN
easat-1679	129	33	:	:	PUNCT
easat-1679	129	34	reduction	reduction	NOUN
easat-1679	129	35	of	of	ADP
easat-1679	129	36	greenhouse	greenhouse	NOUN
easat-1679	129	37	gas	gas	NOUN
easat-1679	129	38	(	(	PUNCT
easat-1679	129	39	ghg	ghg	PROPN
easat-1679	129	40	)	)	PUNCT
easat-1679	129	41	emissions	emission	NOUN
easat-1679	129	42	disclosure	disclosure	NOUN
easat-1679	129	43	influences	influence	VERB
easat-1679	129	44	firm	firm	ADJ
easat-1679	129	45	value	value	NOUN
easat-1679	129	46	2.3	2.3	NUM
easat-1679	129	47	.	.	PUNCT
easat-1679	130	1	accounting	account	VERB
easat-1679	130	2	conservatism	conservatism	NOUN
easat-1679	130	3	and	and	CCONJ
easat-1679	130	4	firm	firm	ADJ
easat-1679	130	5	value	value	NOUN
easat-1679	130	6	financial	financial	ADJ
easat-1679	130	7	reports	report	NOUN
easat-1679	130	8	prepared	prepare	VERB
easat-1679	130	9	based	base	VERB
easat-1679	130	10	on	on	ADP
easat-1679	130	11	the	the	DET
easat-1679	130	12	principle	principle	NOUN
easat-1679	130	13	of	of	ADP
easat-1679	130	14	conservatism	conservatism	NOUN
easat-1679	130	15	can	can	AUX
easat-1679	130	16	be	be	AUX
easat-1679	130	17	seen	see	VERB
easat-1679	130	18	as	as	ADP
easat-1679	130	19	a	a	DET
easat-1679	130	20	signal	signal	NOUN
easat-1679	130	21	of	of	ADP
easat-1679	130	22	manager	manager	NOUN
easat-1679	130	23	integrity	integrity	NOUN
easat-1679	130	24	and	and	CCONJ
easat-1679	130	25	transparency	transparency	NOUN
easat-1679	130	26	.	.	PUNCT
easat-1679	131	1	accounting	account	VERB
easat-1679	131	2	conservatism	conservatism	NOUN
easat-1679	131	3	is	be	AUX
easat-1679	131	4	defined	define	VERB
easat-1679	131	5	as	as	ADP
easat-1679	131	6	a	a	DET
easat-1679	131	7	principle	principle	NOUN
easat-1679	131	8	that	that	PRON
easat-1679	131	9	prioritises	prioritise	VERB
easat-1679	131	10	the	the	DET
easat-1679	131	11	recognition	recognition	NOUN
easat-1679	131	12	of	of	ADP
easat-1679	131	13	negative	negative	ADJ
easat-1679	131	14	news	news	NOUN
easat-1679	131	15	over	over	ADP
easat-1679	131	16	positive	positive	ADJ
easat-1679	131	17	news	news	NOUN
easat-1679	131	18	(	(	PUNCT
easat-1679	131	19	basu	basu	PROPN
easat-1679	131	20	,	,	PUNCT
easat-1679	131	21	1997	1997	NUM
easat-1679	131	22	;	;	PUNCT
easat-1679	131	23	ruch	ruch	PROPN
easat-1679	131	24	&	&	CCONJ
easat-1679	131	25	taylor	taylor	PROPN
easat-1679	131	26	,	,	PUNCT
easat-1679	131	27	2015	2015	NUM
easat-1679	131	28	)	)	PUNCT
easat-1679	131	29	.	.	PUNCT
easat-1679	132	1	moreover	moreover	ADV
easat-1679	132	2	,	,	PUNCT
easat-1679	132	3	this	this	DET
easat-1679	132	4	principle	principle	NOUN
easat-1679	132	5	can	can	AUX
easat-1679	132	6	reduce	reduce	VERB
easat-1679	132	7	agency	agency	NOUN
easat-1679	132	8	costs	cost	NOUN
easat-1679	132	9	and	and	CCONJ
easat-1679	132	10	information	information	NOUN
easat-1679	132	11	asymmetry	asymmetry	NOUN
easat-1679	132	12	,	,	PUNCT
easat-1679	132	13	thereby	thereby	ADV
easat-1679	132	14	preserving	preserve	VERB
easat-1679	132	15	investor	investor	NOUN
easat-1679	132	16	confidence	confidence	NOUN
easat-1679	132	17	(	(	PUNCT
easat-1679	132	18	x.	x.	PROPN
easat-1679	132	19	shen	shen	PROPN
easat-1679	132	20	et	et	PROPN
easat-1679	132	21	al	al	PROPN
easat-1679	132	22	.	.	PROPN
easat-1679	132	23	,	,	PUNCT
easat-1679	132	24	2020	2020	NUM
easat-1679	132	25	)	)	PUNCT
easat-1679	132	26	.	.	PUNCT
easat-1679	133	1	therefore	therefore	ADV
easat-1679	133	2	,	,	PUNCT
easat-1679	133	3	accounting	account	VERB
easat-1679	133	4	conservatism	conservatism	NOUN
easat-1679	133	5	can	can	AUX
easat-1679	133	6	serve	serve	VERB
easat-1679	133	7	as	as	ADP
easat-1679	133	8	a	a	DET
easat-1679	133	9	positive	positive	ADJ
easat-1679	133	10	signal	signal	NOUN
easat-1679	133	11	to	to	ADP
easat-1679	133	12	investors	investor	NOUN
easat-1679	133	13	when	when	SCONJ
easat-1679	133	14	they	they	PRON
easat-1679	133	15	are	be	AUX
easat-1679	133	16	making	make	VERB
easat-1679	133	17	investment	investment	NOUN
easat-1679	133	18	decisions	decision	NOUN
easat-1679	133	19	.	.	PUNCT
easat-1679	134	1	conservative	conservative	ADJ
easat-1679	134	2	accounting	accounting	NOUN
easat-1679	134	3	practices	practice	NOUN
easat-1679	134	4	can	can	AUX
easat-1679	134	5	significantly	significantly	ADV
easat-1679	134	6	influence	influence	VERB
easat-1679	134	7	users	user	NOUN
easat-1679	134	8	of	of	ADP
easat-1679	134	9	financial	financial	ADJ
easat-1679	134	10	reports	report	NOUN
easat-1679	134	11	in	in	ADP
easat-1679	134	12	assessing	assess	VERB
easat-1679	134	13	company	company	NOUN
easat-1679	134	14	performance	performance	NOUN
easat-1679	134	15	.	.	PUNCT
easat-1679	135	1	ruch	ruch	PROPN
easat-1679	135	2	&	&	CCONJ
easat-1679	135	3	taylor	taylor	PROPN
easat-1679	135	4	(	(	PUNCT
easat-1679	135	5	2015	2015	NUM
easat-1679	135	6	)	)	PUNCT
easat-1679	135	7	review	review	NOUN
easat-1679	135	8	and	and	CCONJ
easat-1679	135	9	analyse	analyse	PROPN
easat-1679	135	10	literature	literature	NOUN
easat-1679	135	11	related	relate	VERB
easat-1679	135	12	to	to	ADP
easat-1679	135	13	accounting	account	VERB
easat-1679	135	14	167	167	NUM
easat-1679	135	15	edelweiss	edelweiss	PROPN
easat-1679	135	16	applied	apply	VERB
easat-1679	135	17	science	science	NOUN
easat-1679	135	18	and	and	CCONJ
easat-1679	135	19	technology	technology	NOUN
easat-1679	135	20	issn	issn	PROPN
easat-1679	135	21	:	:	PUNCT
easat-1679	135	22	2576	2576	NUM
easat-1679	135	23	-	-	SYM
easat-1679	135	24	8484	8484	NUM
easat-1679	135	25	vol	vol	NOUN
easat-1679	135	26	.	.	PROPN
easat-1679	136	1	8	8	NUM
easat-1679	136	2	,	,	PUNCT
easat-1679	136	3	no	no	INTJ
easat-1679	136	4	.	.	NOUN
easat-1679	136	5	5	5	NUM
easat-1679	136	6	:	:	SYM
easat-1679	136	7	160	160	NUM
easat-1679	136	8	-	-	SYM
easat-1679	136	9	178	178	NUM
easat-1679	136	10	,	,	PUNCT
easat-1679	136	11	2024	2024	NUM
easat-1679	136	12	doi	doi	NOUN
easat-1679	136	13	:	:	PUNCT
easat-1679	136	14	10.55214/25768484.v8i5.1679	10.55214/25768484.v8i5.1679	NUM
easat-1679	136	15	©	©	ADP
easat-1679	136	16	2024	2024	NUM
easat-1679	136	17	by	by	ADP
easat-1679	136	18	the	the	DET
easat-1679	136	19	authors	author	NOUN
easat-1679	136	20	;	;	PUNCT
easat-1679	136	21	licensee	licensee	PROPN
easat-1679	136	22	learning	learning	NOUN
easat-1679	136	23	gate	gate	NOUN
easat-1679	136	24	conservatism	conservatism	NOUN
easat-1679	136	25	and	and	CCONJ
easat-1679	136	26	financial	financial	ADJ
easat-1679	136	27	statement	statement	NOUN
easat-1679	136	28	users	user	NOUN
easat-1679	136	29	.	.	PUNCT
easat-1679	137	1	these	these	DET
easat-1679	137	2	users	user	NOUN
easat-1679	137	3	are	be	AUX
easat-1679	137	4	divided	divide	VERB
easat-1679	137	5	into	into	ADP
easat-1679	137	6	three	three	NUM
easat-1679	137	7	:	:	PUNCT
easat-1679	137	8	equity	equity	NOUN
easat-1679	137	9	market	market	NOUN
easat-1679	137	10	users	user	NOUN
easat-1679	137	11	(	(	PUNCT
easat-1679	137	12	investors	investor	NOUN
easat-1679	137	13	,	,	PUNCT
easat-1679	137	14	analysts	analyst	NOUN
easat-1679	137	15	)	)	PUNCT
easat-1679	137	16	,	,	PUNCT
easat-1679	137	17	debt	debt	NOUN
easat-1679	137	18	market	market	NOUN
easat-1679	137	19	users	user	NOUN
easat-1679	137	20	(	(	PUNCT
easat-1679	137	21	lenders	lender	NOUN
easat-1679	137	22	,	,	PUNCT
easat-1679	137	23	borrowers	borrower	NOUN
easat-1679	137	24	)	)	PUNCT
easat-1679	137	25	,	,	PUNCT
easat-1679	137	26	and	and	CCONJ
easat-1679	137	27	corporate	corporate	ADJ
easat-1679	137	28	governance	governance	NOUN
easat-1679	137	29	users	user	NOUN
easat-1679	137	30	(	(	PUNCT
easat-1679	137	31	shareholders	shareholder	NOUN
easat-1679	137	32	and	and	CCONJ
easat-1679	137	33	management	management	NOUN
easat-1679	137	34	)	)	PUNCT
easat-1679	137	35	.	.	PUNCT
easat-1679	138	1	their	their	PRON
easat-1679	138	2	research	research	NOUN
easat-1679	138	3	concludes	conclude	VERB
easat-1679	138	4	that	that	SCONJ
easat-1679	138	5	conditional	conditional	ADJ
easat-1679	138	6	conservatism	conservatism	NOUN
easat-1679	138	7	can	can	AUX
easat-1679	138	8	reduce	reduce	VERB
easat-1679	138	9	information	information	NOUN
easat-1679	138	10	asymmetry	asymmetry	NOUN
easat-1679	138	11	for	for	ADP
easat-1679	138	12	equity	equity	NOUN
easat-1679	138	13	market	market	NOUN
easat-1679	138	14	users	user	NOUN
easat-1679	138	15	,	,	PUNCT
easat-1679	138	16	which	which	PRON
easat-1679	138	17	,	,	PUNCT
easat-1679	138	18	in	in	ADP
easat-1679	138	19	turn	turn	NOUN
easat-1679	138	20	,	,	PUNCT
easat-1679	138	21	reduces	reduce	VERB
easat-1679	138	22	the	the	DET
easat-1679	138	23	accuracy	accuracy	NOUN
easat-1679	138	24	of	of	ADP
easat-1679	138	25	analysts	analyst	NOUN
easat-1679	138	26	in	in	ADP
easat-1679	138	27	making	make	VERB
easat-1679	138	28	predictions	prediction	NOUN
easat-1679	138	29	.	.	PUNCT
easat-1679	139	1	this	this	PRON
easat-1679	139	2	aligns	align	VERB
easat-1679	139	3	with	with	ADP
easat-1679	139	4	the	the	DET
easat-1679	139	5	notion	notion	NOUN
easat-1679	139	6	that	that	SCONJ
easat-1679	139	7	investors	investor	NOUN
easat-1679	139	8	place	place	VERB
easat-1679	139	9	greater	great	ADJ
easat-1679	139	10	trust	trust	NOUN
easat-1679	139	11	in	in	ADP
easat-1679	139	12	company	company	NOUN
easat-1679	139	13	accounting	accounting	NOUN
easat-1679	139	14	information	information	NOUN
easat-1679	139	15	under	under	ADP
easat-1679	139	16	conservative	conservative	ADJ
easat-1679	139	17	rather	rather	ADV
easat-1679	139	18	than	than	ADP
easat-1679	139	19	aggressive	aggressive	ADJ
easat-1679	139	20	conditions	condition	NOUN
easat-1679	139	21	(	(	PUNCT
easat-1679	139	22	park	park	NOUN
easat-1679	139	23	,	,	PUNCT
easat-1679	139	24	2002	2002	NUM
easat-1679	139	25	)	)	PUNCT
easat-1679	139	26	.	.	PUNCT
easat-1679	140	1	based	base	VERB
easat-1679	140	2	on	on	ADP
easat-1679	140	3	these	these	DET
easat-1679	140	4	arguments	argument	NOUN
easat-1679	140	5	,	,	PUNCT
easat-1679	140	6	it	it	PRON
easat-1679	140	7	is	be	AUX
easat-1679	140	8	interesting	interesting	ADJ
easat-1679	140	9	to	to	PART
easat-1679	140	10	examine	examine	VERB
easat-1679	140	11	the	the	DET
easat-1679	140	12	influence	influence	NOUN
easat-1679	140	13	of	of	ADP
easat-1679	140	14	accounting	accounting	NOUN
easat-1679	140	15	conservatism	conservatism	NOUN
easat-1679	140	16	,	,	PUNCT
easat-1679	140	17	using	use	VERB
easat-1679	140	18	measurements	measurement	NOUN
easat-1679	140	19	from	from	ADP
easat-1679	140	20	khan	khan	PROPN
easat-1679	140	21	&	&	CCONJ
easat-1679	140	22	watts	watts	PROPN
easat-1679	140	23	(	(	PUNCT
easat-1679	140	24	2009	2009	NUM
easat-1679	140	25	)	)	PUNCT
easat-1679	140	26	,	,	PUNCT
easat-1679	140	27	on	on	ADP
easat-1679	140	28	firm	firm	ADJ
easat-1679	140	29	value	value	NOUN
easat-1679	140	30	.	.	PUNCT
easat-1679	141	1	the	the	DET
easat-1679	141	2	reasons	reason	NOUN
easat-1679	141	3	for	for	ADP
easat-1679	141	4	utilising	utilise	VERB
easat-1679	141	5	measurements	measurement	NOUN
easat-1679	141	6	from	from	ADP
easat-1679	141	7	khan	khan	PROPN
easat-1679	141	8	&	&	CCONJ
easat-1679	141	9	watts	watts	PROPN
easat-1679	141	10	(	(	PUNCT
easat-1679	141	11	2009	2009	NUM
easat-1679	141	12	)	)	PUNCT
easat-1679	141	13	are	be	AUX
easat-1679	141	14	explained	explain	VERB
easat-1679	141	15	in	in	ADP
easat-1679	141	16	the	the	DET
easat-1679	141	17	methodology	methodology	NOUN
easat-1679	141	18	section	section	NOUN
easat-1679	141	19	.	.	PUNCT
easat-1679	142	1	h2	h2	NOUN
easat-1679	142	2	:	:	PUNCT
easat-1679	142	3	accounting	account	VERB
easat-1679	142	4	conservatism	conservatism	NOUN
easat-1679	142	5	influences	influence	VERB
easat-1679	142	6	firm	firm	ADJ
easat-1679	142	7	value	value	NOUN
easat-1679	142	8	2.4	2.4	NUM
easat-1679	142	9	.	.	PUNCT
easat-1679	143	1	accounting	account	VERB
easat-1679	143	2	conservatism	conservatism	NOUN
easat-1679	143	3	moderates	moderate	NOUN
easat-1679	143	4	climate	climate	NOUN
easat-1679	143	5	change	change	NOUN
easat-1679	143	6	to	to	ADP
easat-1679	143	7	firm	firm	ADJ
easat-1679	143	8	value	value	NOUN
easat-1679	143	9	climate	climate	NOUN
easat-1679	143	10	change	change	NOUN
easat-1679	143	11	can	can	AUX
easat-1679	143	12	have	have	VERB
easat-1679	143	13	an	an	DET
easat-1679	143	14	impact	impact	NOUN
easat-1679	143	15	on	on	ADP
easat-1679	143	16	the	the	DET
easat-1679	143	17	global	global	ADJ
easat-1679	143	18	economy	economy	NOUN
easat-1679	143	19	.	.	PUNCT
easat-1679	144	1	a	a	DET
easat-1679	144	2	report	report	NOUN
easat-1679	144	3	published	publish	VERB
easat-1679	144	4	by	by	ADP
easat-1679	144	5	the	the	DET
easat-1679	144	6	deloitte	deloitte	PROPN
easat-1679	144	7	center	center	NOUN
easat-1679	144	8	for	for	ADP
easat-1679	144	9	sustainable	sustainable	ADJ
easat-1679	144	10	progress	progress	NOUN
easat-1679	144	11	(	(	PUNCT
easat-1679	144	12	dcsp	dcsp	PROPN
easat-1679	144	13	)	)	PUNCT
easat-1679	144	14	estimates	estimate	VERB
easat-1679	144	15	that	that	SCONJ
easat-1679	144	16	if	if	SCONJ
easat-1679	144	17	the	the	DET
easat-1679	144	18	issue	issue	NOUN
easat-1679	144	19	of	of	ADP
easat-1679	144	20	climate	climate	NOUN
easat-1679	144	21	change	change	NOUN
easat-1679	144	22	is	be	AUX
easat-1679	144	23	left	leave	VERB
easat-1679	144	24	unchecked	unchecked	ADJ
easat-1679	144	25	,	,	PUNCT
easat-1679	144	26	it	it	PRON
easat-1679	144	27	can	can	AUX
easat-1679	144	28	cost	cost	VERB
easat-1679	144	29	the	the	DET
easat-1679	144	30	global	global	ADJ
easat-1679	144	31	economy	economy	NOUN
easat-1679	144	32	at	at	ADP
easat-1679	144	33	least	least	ADV
easat-1679	144	34	us$	us$	SYM
easat-1679	144	35	178	178	NUM
easat-1679	144	36	trillion	trillion	NUM
easat-1679	144	37	in	in	ADP
easat-1679	144	38	the	the	DET
easat-1679	144	39	next	next	ADJ
easat-1679	144	40	50	50	NUM
easat-1679	144	41	years	year	NOUN
easat-1679	144	42	(	(	PUNCT
easat-1679	144	43	deloitte	deloitte	NOUN
easat-1679	144	44	,	,	PUNCT
easat-1679	144	45	2022	2022	NUM
easat-1679	144	46	)	)	PUNCT
easat-1679	144	47	.	.	PUNCT
easat-1679	145	1	furthermore	furthermore	ADV
easat-1679	145	2	,	,	PUNCT
easat-1679	145	3	a	a	DET
easat-1679	145	4	study	study	NOUN
easat-1679	145	5	conducted	conduct	VERB
easat-1679	145	6	by	by	ADP
easat-1679	145	7	covington	covington	PROPN
easat-1679	145	8	and	and	CCONJ
easat-1679	145	9	thamotheram	thamotheram	PROPN
easat-1679	145	10	(	(	PUNCT
easat-1679	145	11	2015	2015	NUM
easat-1679	145	12	)	)	PUNCT
easat-1679	145	13	analyses	analyse	VERB
easat-1679	145	14	the	the	DET
easat-1679	145	15	impact	impact	NOUN
easat-1679	145	16	of	of	ADP
easat-1679	145	17	warming	warm	VERB
easat-1679	145	18	on	on	ADP
easat-1679	145	19	value	value	NOUN
easat-1679	145	20	at	at	ADP
easat-1679	145	21	risk	risk	NOUN
easat-1679	145	22	.	.	PUNCT
easat-1679	146	1	the	the	DET
easat-1679	146	2	study	study	NOUN
easat-1679	146	3	states	state	VERB
easat-1679	146	4	that	that	SCONJ
easat-1679	146	5	if	if	SCONJ
easat-1679	146	6	temperatures	temperature	NOUN
easat-1679	146	7	rise	rise	VERB
easat-1679	146	8	by	by	ADP
easat-1679	146	9	4	4	NUM
easat-1679	146	10	°	°	NUM
easat-1679	146	11	or	or	CCONJ
easat-1679	146	12	more	more	ADJ
easat-1679	146	13	,	,	PUNCT
easat-1679	146	14	global	global	ADJ
easat-1679	146	15	warming	warming	NOUN
easat-1679	146	16	may	may	AUX
easat-1679	146	17	inflict	inflict	VERB
easat-1679	146	18	serious	serious	ADJ
easat-1679	146	19	economic	economic	ADJ
easat-1679	146	20	harm	harm	NOUN
easat-1679	146	21	,	,	PUNCT
easat-1679	146	22	posing	pose	VERB
easat-1679	146	23	a	a	DET
easat-1679	146	24	substantial	substantial	ADJ
easat-1679	146	25	risk	risk	NOUN
easat-1679	146	26	to	to	ADP
easat-1679	146	27	the	the	DET
easat-1679	146	28	value	value	NOUN
easat-1679	146	29	of	of	ADP
easat-1679	146	30	diversified	diversified	ADJ
easat-1679	146	31	equity	equity	NOUN
easat-1679	146	32	portfolios	portfolio	NOUN
easat-1679	146	33	.	.	PUNCT
easat-1679	147	1	this	this	PRON
easat-1679	147	2	will	will	AUX
easat-1679	147	3	certainly	certainly	ADV
easat-1679	147	4	affect	affect	VERB
easat-1679	147	5	the	the	DET
easat-1679	147	6	company	company	NOUN
easat-1679	147	7	’s	’s	PART
easat-1679	147	8	economic	economic	ADJ
easat-1679	147	9	turnover	turnover	NOUN
easat-1679	147	10	.	.	PUNCT
easat-1679	148	1	therefore	therefore	ADV
easat-1679	148	2	,	,	PUNCT
easat-1679	148	3	it	it	PRON
easat-1679	148	4	is	be	AUX
easat-1679	148	5	crucial	crucial	ADJ
easat-1679	148	6	for	for	SCONJ
easat-1679	148	7	companies	company	NOUN
easat-1679	148	8	to	to	PART
easat-1679	148	9	actively	actively	ADV
easat-1679	148	10	participate	participate	VERB
easat-1679	148	11	in	in	ADP
easat-1679	148	12	efforts	effort	NOUN
easat-1679	148	13	to	to	PART
easat-1679	148	14	prevent	prevent	VERB
easat-1679	148	15	climate	climate	NOUN
easat-1679	148	16	change	change	NOUN
easat-1679	148	17	.	.	PUNCT
easat-1679	149	1	on	on	ADP
easat-1679	149	2	the	the	DET
easat-1679	149	3	company	company	NOUN
easat-1679	149	4	side	side	NOUN
easat-1679	149	5	,	,	PUNCT
easat-1679	149	6	disclosure	disclosure	NOUN
easat-1679	149	7	of	of	ADP
easat-1679	149	8	climate	climate	NOUN
easat-1679	149	9	change	change	NOUN
easat-1679	149	10	requires	require	VERB
easat-1679	149	11	an	an	DET
easat-1679	149	12	appropriate	appropriate	ADJ
easat-1679	149	13	method	method	NOUN
easat-1679	149	14	for	for	ADP
easat-1679	149	15	reporting	reporting	NOUN
easat-1679	149	16	and	and	CCONJ
easat-1679	149	17	predicting	predict	VERB
easat-1679	149	18	costs	cost	NOUN
easat-1679	149	19	incurred	incur	VERB
easat-1679	149	20	for	for	ADP
easat-1679	149	21	climate	climate	NOUN
easat-1679	149	22	change	change	NOUN
easat-1679	149	23	issues	issue	NOUN
easat-1679	149	24	.	.	PUNCT
easat-1679	150	1	among	among	ADP
easat-1679	150	2	the	the	DET
easat-1679	150	3	concepts	concept	NOUN
easat-1679	150	4	offered	offer	VERB
easat-1679	150	5	by	by	ADP
easat-1679	150	6	accounting	account	VERB
easat-1679	150	7	is	be	AUX
easat-1679	150	8	accounting	account	VERB
easat-1679	150	9	conservatism	conservatism	NOUN
easat-1679	150	10	.	.	PUNCT
easat-1679	151	1	due	due	ADP
easat-1679	151	2	to	to	ADP
easat-1679	151	3	uncertainty	uncertainty	NOUN
easat-1679	151	4	about	about	ADP
easat-1679	151	5	future	future	ADJ
easat-1679	151	6	events	event	NOUN
easat-1679	151	7	,	,	PUNCT
easat-1679	151	8	the	the	DET
easat-1679	151	9	conservative	conservative	ADJ
easat-1679	151	10	approach	approach	NOUN
easat-1679	151	11	necessitates	necessitate	VERB
easat-1679	151	12	recognising	recognise	VERB
easat-1679	151	13	expenses	expense	NOUN
easat-1679	151	14	and	and	CCONJ
easat-1679	151	15	liabilities	liability	NOUN
easat-1679	151	16	as	as	ADV
easat-1679	151	17	soon	soon	ADV
easat-1679	151	18	as	as	SCONJ
easat-1679	151	19	they	they	PRON
easat-1679	151	20	are	be	AUX
easat-1679	151	21	probable	probable	ADJ
easat-1679	151	22	(	(	PUNCT
easat-1679	151	23	daryaei	daryaei	NOUN
easat-1679	151	24	et	et	PROPN
easat-1679	151	25	al	al	PROPN
easat-1679	151	26	.	.	PROPN
easat-1679	151	27	,	,	PUNCT
easat-1679	151	28	2020	2020	NUM
easat-1679	151	29	)	)	PUNCT
easat-1679	151	30	.	.	PUNCT
easat-1679	152	1	the	the	DET
easat-1679	152	2	application	application	NOUN
easat-1679	152	3	of	of	ADP
easat-1679	152	4	this	this	DET
easat-1679	152	5	concept	concept	NOUN
easat-1679	152	6	is	be	AUX
easat-1679	152	7	expected	expect	VERB
easat-1679	152	8	to	to	PART
easat-1679	152	9	promote	promote	VERB
easat-1679	152	10	transparency	transparency	NOUN
easat-1679	152	11	regarding	regard	VERB
easat-1679	152	12	the	the	DET
easat-1679	152	13	subject	subject	NOUN
easat-1679	152	14	of	of	ADP
easat-1679	152	15	climate	climate	NOUN
easat-1679	152	16	change	change	NOUN
easat-1679	152	17	.	.	PUNCT
easat-1679	153	1	furthermore	furthermore	ADV
easat-1679	153	2	,	,	PUNCT
easat-1679	153	3	conservatism	conservatism	NOUN
easat-1679	153	4	is	be	AUX
easat-1679	153	5	the	the	DET
easat-1679	153	6	company	company	NOUN
easat-1679	153	7	's	's	PART
easat-1679	153	8	effort	effort	NOUN
easat-1679	153	9	to	to	PART
easat-1679	153	10	establish	establish	VERB
easat-1679	153	11	interaction	interaction	NOUN
easat-1679	153	12	with	with	ADP
easat-1679	153	13	stakeholders	stakeholder	NOUN
easat-1679	153	14	,	,	PUNCT
easat-1679	153	15	which	which	PRON
easat-1679	153	16	is	be	AUX
easat-1679	153	17	demonstrated	demonstrate	VERB
easat-1679	153	18	by	by	ADP
easat-1679	153	19	the	the	DET
easat-1679	153	20	company	company	NOUN
easat-1679	153	21	's	's	PART
easat-1679	153	22	commitment	commitment	NOUN
easat-1679	153	23	to	to	ADP
easat-1679	153	24	social	social	ADJ
easat-1679	153	25	responsibility	responsibility	NOUN
easat-1679	153	26	(	(	PUNCT
easat-1679	153	27	boulhaga	boulhaga	NOUN
easat-1679	153	28	et	et	PROPN
easat-1679	153	29	al	al	PROPN
easat-1679	153	30	.	.	PROPN
easat-1679	153	31	,	,	PUNCT
easat-1679	153	32	2022	2022	NUM
easat-1679	153	33	)	)	PUNCT
easat-1679	153	34	.	.	PUNCT
easat-1679	154	1	therefore	therefore	ADV
easat-1679	154	2	,	,	PUNCT
easat-1679	154	3	companies	company	NOUN
easat-1679	154	4	need	need	VERB
easat-1679	154	5	to	to	PART
easat-1679	154	6	implement	implement	VERB
easat-1679	154	7	accounting	accounting	NOUN
easat-1679	154	8	conservatism	conservatism	NOUN
easat-1679	154	9	in	in	ADP
easat-1679	154	10	their	their	PRON
easat-1679	154	11	financial	financial	ADJ
easat-1679	154	12	reports	report	NOUN
easat-1679	154	13	to	to	PART
easat-1679	154	14	increase	increase	VERB
easat-1679	154	15	the	the	DET
easat-1679	154	16	transparency	transparency	NOUN
easat-1679	154	17	of	of	ADP
easat-1679	154	18	climate	climate	NOUN
easat-1679	154	19	change	change	NOUN
easat-1679	154	20	issues	issue	NOUN
easat-1679	154	21	.	.	PUNCT
easat-1679	155	1	accounting	account	VERB
easat-1679	155	2	conservatism	conservatism	NOUN
easat-1679	155	3	can	can	AUX
easat-1679	155	4	play	play	VERB
easat-1679	155	5	a	a	DET
easat-1679	155	6	moderating	moderate	VERB
easat-1679	155	7	role	role	NOUN
easat-1679	155	8	in	in	ADP
easat-1679	155	9	strengthening	strengthen	VERB
easat-1679	155	10	the	the	DET
easat-1679	155	11	relationship	relationship	NOUN
easat-1679	155	12	between	between	ADP
easat-1679	155	13	climate	climate	NOUN
easat-1679	155	14	change	change	NOUN
easat-1679	155	15	and	and	CCONJ
easat-1679	155	16	firm	firm	ADJ
easat-1679	155	17	value	value	NOUN
easat-1679	155	18	by	by	ADP
easat-1679	155	19	recognising	recognise	VERB
easat-1679	155	20	the	the	DET
easat-1679	155	21	potential	potential	ADJ
easat-1679	155	22	risks	risk	NOUN
easat-1679	155	23	of	of	ADP
easat-1679	155	24	climate	climate	NOUN
easat-1679	155	25	change	change	NOUN
easat-1679	155	26	.	.	PUNCT
easat-1679	156	1	conservatism	conservatism	NOUN
easat-1679	156	2	supports	support	VERB
easat-1679	156	3	monitoring	monitoring	NOUN
easat-1679	156	4	and	and	CCONJ
easat-1679	156	5	signalling	signal	VERB
easat-1679	156	6	responsibilities	responsibility	NOUN
easat-1679	156	7	,	,	PUNCT
easat-1679	156	8	impacting	impact	VERB
easat-1679	156	9	businesses	business	NOUN
easat-1679	156	10	'	'	PART
easat-1679	156	11	investment	investment	NOUN
easat-1679	156	12	decisions	decision	NOUN
easat-1679	156	13	;	;	PUNCT
easat-1679	156	14	because	because	SCONJ
easat-1679	156	15	profits	profit	NOUN
easat-1679	156	16	reflect	reflect	VERB
easat-1679	156	17	bad	bad	ADJ
easat-1679	156	18	news	news	NOUN
easat-1679	156	19	faster	fast	ADV
easat-1679	156	20	than	than	ADP
easat-1679	156	21	good	good	ADJ
easat-1679	156	22	news	news	NOUN
easat-1679	156	23	due	due	ADP
easat-1679	156	24	to	to	ADP
easat-1679	156	25	asymmetric	asymmetric	ADJ
easat-1679	156	26	recognition	recognition	NOUN
easat-1679	156	27	of	of	ADP
easat-1679	156	28	gains	gain	NOUN
easat-1679	156	29	and	and	CCONJ
easat-1679	156	30	losses	loss	NOUN
easat-1679	156	31	(	(	PUNCT
easat-1679	156	32	houcine	houcine	NOUN
easat-1679	156	33	,	,	PUNCT
easat-1679	156	34	2017	2017	NUM
easat-1679	156	35	)	)	PUNCT
easat-1679	156	36	.	.	PUNCT
easat-1679	157	1	therefore	therefore	ADV
easat-1679	157	2	,	,	PUNCT
easat-1679	157	3	applying	apply	VERB
easat-1679	157	4	the	the	DET
easat-1679	157	5	principle	principle	NOUN
easat-1679	157	6	of	of	ADP
easat-1679	157	7	conservatism	conservatism	NOUN
easat-1679	157	8	will	will	AUX
easat-1679	157	9	lead	lead	VERB
easat-1679	157	10	to	to	ADP
easat-1679	157	11	quicker	quick	ADJ
easat-1679	157	12	recognition	recognition	NOUN
easat-1679	157	13	of	of	ADP
easat-1679	157	14	the	the	DET
easat-1679	157	15	risks	risk	NOUN
easat-1679	157	16	associated	associate	VERB
easat-1679	157	17	with	with	ADP
easat-1679	157	18	climate	climate	NOUN
easat-1679	157	19	change	change	NOUN
easat-1679	157	20	.	.	PUNCT
easat-1679	158	1	companies	company	NOUN
easat-1679	158	2	that	that	PRON
easat-1679	158	3	adopt	adopt	VERB
easat-1679	158	4	accounting	account	VERB
easat-1679	158	5	conservatism	conservatism	NOUN
easat-1679	158	6	and	and	CCONJ
easat-1679	158	7	disclose	disclose	VERB
easat-1679	158	8	climate	climate	NOUN
easat-1679	158	9	change	change	NOUN
easat-1679	158	10	issues	issue	NOUN
easat-1679	158	11	are	be	AUX
easat-1679	158	12	expected	expect	VERB
easat-1679	158	13	to	to	PART
easat-1679	158	14	improve	improve	VERB
easat-1679	158	15	the	the	DET
easat-1679	158	16	company	company	NOUN
easat-1679	158	17	's	's	PART
easat-1679	158	18	reputation	reputation	NOUN
easat-1679	158	19	to	to	ADP
easat-1679	158	20	investors	investor	NOUN
easat-1679	158	21	.	.	PUNCT
easat-1679	159	1	this	this	PRON
easat-1679	159	2	could	could	AUX
easat-1679	159	3	affect	affect	VERB
easat-1679	159	4	the	the	DET
easat-1679	159	5	firm	firm	NOUN
easat-1679	159	6	's	's	PART
easat-1679	159	7	value	value	NOUN
easat-1679	159	8	.	.	PUNCT
easat-1679	160	1	based	base	VERB
easat-1679	160	2	on	on	ADP
easat-1679	160	3	mckinsey	mckinsey	PROPN
easat-1679	160	4	's	's	PART
easat-1679	160	5	analysis	analysis	NOUN
easat-1679	160	6	,	,	PUNCT
easat-1679	160	7	among	among	ADP
easat-1679	160	8	the	the	DET
easat-1679	160	9	risks	risk	NOUN
easat-1679	160	10	of	of	ADP
easat-1679	160	11	climate	climate	NOUN
easat-1679	160	12	change	change	NOUN
easat-1679	160	13	on	on	ADP
easat-1679	160	14	business	business	NOUN
easat-1679	160	15	is	be	AUX
easat-1679	160	16	reputation	reputation	NOUN
easat-1679	160	17	(	(	PUNCT
easat-1679	160	18	engel	engel	PROPN
easat-1679	160	19	et	et	PROPN
easat-1679	160	20	al	al	PROPN
easat-1679	160	21	.	.	PROPN
easat-1679	160	22	,	,	PUNCT
easat-1679	160	23	2015	2015	NUM
easat-1679	160	24	)	)	PUNCT
easat-1679	160	25	.	.	PUNCT
easat-1679	161	1	a	a	DET
easat-1679	161	2	negative	negative	ADJ
easat-1679	161	3	reputation	reputation	NOUN
easat-1679	161	4	for	for	ADP
easat-1679	161	5	climate	climate	NOUN
easat-1679	161	6	change	change	NOUN
easat-1679	161	7	might	might	AUX
easat-1679	161	8	harm	harm	VERB
easat-1679	161	9	sales	sale	NOUN
easat-1679	161	10	from	from	ADP
easat-1679	161	11	boycotts	boycott	NOUN
easat-1679	161	12	by	by	ADP
easat-1679	161	13	customers	customer	NOUN
easat-1679	161	14	or	or	CCONJ
easat-1679	161	15	local	local	ADJ
easat-1679	161	16	community	community	NOUN
easat-1679	161	17	rallies	rally	NOUN
easat-1679	161	18	(	(	PUNCT
easat-1679	161	19	engel	engel	PROPN
easat-1679	161	20	et	et	PROPN
easat-1679	161	21	al	al	PROPN
easat-1679	161	22	.	.	PROPN
easat-1679	161	23	,	,	PUNCT
easat-1679	161	24	2015	2015	NUM
easat-1679	161	25	)	)	PUNCT
easat-1679	161	26	.	.	PUNCT
easat-1679	162	1	if	if	SCONJ
easat-1679	162	2	this	this	PRON
easat-1679	162	3	occurs	occur	VERB
easat-1679	162	4	,	,	PUNCT
easat-1679	162	5	it	it	PRON
easat-1679	162	6	will	will	AUX
easat-1679	162	7	have	have	VERB
easat-1679	162	8	a	a	DET
easat-1679	162	9	negative	negative	ADJ
easat-1679	162	10	impact	impact	NOUN
easat-1679	162	11	on	on	ADP
easat-1679	162	12	the	the	DET
easat-1679	162	13	company	company	NOUN
easat-1679	162	14	's	's	PART
easat-1679	162	15	profitability	profitability	NOUN
easat-1679	162	16	and	and	CCONJ
easat-1679	162	17	investors	investor	NOUN
easat-1679	162	18	'	'	PART
easat-1679	162	19	decisions	decision	NOUN
easat-1679	162	20	to	to	PART
easat-1679	162	21	invest	invest	VERB
easat-1679	162	22	.	.	PUNCT
easat-1679	163	1	as	as	ADP
easat-1679	163	2	a	a	DET
easat-1679	163	3	result	result	NOUN
easat-1679	163	4	,	,	PUNCT
easat-1679	163	5	accounting	account	VERB
easat-1679	163	6	conservatism	conservatism	NOUN
easat-1679	163	7	can	can	AUX
easat-1679	163	8	help	help	VERB
easat-1679	163	9	to	to	PART
easat-1679	163	10	enhance	enhance	VERB
easat-1679	163	11	the	the	DET
easat-1679	163	12	link	link	NOUN
easat-1679	163	13	between	between	ADP
easat-1679	163	14	climate	climate	NOUN
easat-1679	163	15	change	change	NOUN
easat-1679	163	16	disclosures	disclosure	NOUN
easat-1679	163	17	and	and	CCONJ
easat-1679	163	18	corporate	corporate	ADJ
easat-1679	163	19	values	value	NOUN
easat-1679	163	20	.	.	PUNCT
easat-1679	164	1	accordingly	accordingly	ADV
easat-1679	164	2	,	,	PUNCT
easat-1679	164	3	accounting	account	VERB
easat-1679	164	4	conservatism	conservatism	NOUN
easat-1679	164	5	can	can	AUX
easat-1679	164	6	moderate	moderate	VERB
easat-1679	164	7	the	the	DET
easat-1679	164	8	relationship	relationship	NOUN
easat-1679	164	9	between	between	ADP
easat-1679	164	10	climate	climate	NOUN
easat-1679	164	11	change	change	NOUN
easat-1679	164	12	and	and	CCONJ
easat-1679	164	13	firm	firm	ADJ
easat-1679	164	14	value	value	NOUN
easat-1679	164	15	by	by	ADP
easat-1679	164	16	increasing	increase	VERB
easat-1679	164	17	transparency	transparency	NOUN
easat-1679	164	18	and	and	CCONJ
easat-1679	164	19	enhancing	enhance	VERB
easat-1679	164	20	the	the	DET
easat-1679	164	21	company	company	NOUN
easat-1679	164	22	's	's	PART
easat-1679	164	23	reputation	reputation	NOUN
easat-1679	164	24	towards	towards	ADP
easat-1679	164	25	its	its	PRON
easat-1679	164	26	stakeholders	stakeholder	NOUN
easat-1679	164	27	.	.	PUNCT
easat-1679	165	1	therefore	therefore	ADV
easat-1679	165	2	,	,	PUNCT
easat-1679	165	3	the	the	DET
easat-1679	165	4	third	third	ADJ
easat-1679	165	5	hypothesis	hypothesis	NOUN
easat-1679	165	6	in	in	ADP
easat-1679	165	7	this	this	DET
easat-1679	165	8	study	study	NOUN
easat-1679	165	9	is	be	AUX
easat-1679	165	10	:	:	PUNCT
easat-1679	165	11	h3a	h3a	NOUN
easat-1679	165	12	:	:	PUNCT
easat-1679	165	13	the	the	DET
easat-1679	165	14	relationship	relationship	NOUN
easat-1679	165	15	between	between	ADP
easat-1679	165	16	climate	climate	NOUN
easat-1679	165	17	change	change	NOUN
easat-1679	165	18	and	and	CCONJ
easat-1679	165	19	firm	firm	ADJ
easat-1679	165	20	value	value	NOUN
easat-1679	165	21	is	be	AUX
easat-1679	165	22	strengthened	strengthen	VERB
easat-1679	165	23	by	by	ADP
easat-1679	165	24	accounting	account	VERB
easat-1679	165	25	conservatism	conservatism	NOUN
easat-1679	165	26	.	.	PUNCT
easat-1679	166	1	h3b	h3b	NOUN
easat-1679	166	2	:	:	PUNCT
easat-1679	166	3	the	the	DET
easat-1679	166	4	relationship	relationship	NOUN
easat-1679	166	5	between	between	ADP
easat-1679	166	6	reduction	reduction	NOUN
easat-1679	166	7	of	of	ADP
easat-1679	166	8	ghg	ghg	PROPN
easat-1679	166	9	emissions	emission	NOUN
easat-1679	166	10	and	and	CCONJ
easat-1679	166	11	firm	firm	ADJ
easat-1679	166	12	value	value	NOUN
easat-1679	166	13	is	be	AUX
easat-1679	166	14	strengthened	strengthen	VERB
easat-1679	166	15	by	by	ADP
easat-1679	166	16	accounting	account	VERB
easat-1679	166	17	conservatism	conservatism	NOUN
easat-1679	166	18	.	.	PUNCT
easat-1679	167	1	168	168	NUM
easat-1679	167	2	edelweiss	edelweiss	PROPN
easat-1679	167	3	applied	apply	VERB
easat-1679	167	4	science	science	NOUN
easat-1679	167	5	and	and	CCONJ
easat-1679	167	6	technology	technology	NOUN
easat-1679	167	7	issn	issn	PROPN
easat-1679	167	8	:	:	PUNCT
easat-1679	167	9	2576	2576	NUM
easat-1679	167	10	-	-	SYM
easat-1679	167	11	8484	8484	NUM
easat-1679	167	12	vol	vol	NOUN
easat-1679	167	13	.	.	PROPN
easat-1679	167	14	8	8	NUM
easat-1679	167	15	,	,	PUNCT
easat-1679	167	16	no	no	INTJ
easat-1679	167	17	.	.	NOUN
easat-1679	167	18	5	5	NUM
easat-1679	167	19	:	:	SYM
easat-1679	167	20	160	160	NUM
easat-1679	167	21	-	-	SYM
easat-1679	167	22	178	178	NUM
easat-1679	167	23	,	,	PUNCT
easat-1679	167	24	2024	2024	NUM
easat-1679	167	25	doi	doi	NOUN
easat-1679	167	26	:	:	PUNCT
easat-1679	167	27	10.55214/25768484.v8i5.1679	10.55214/25768484.v8i5.1679	NUM
easat-1679	167	28	©	©	ADP
easat-1679	167	29	2024	2024	NUM
easat-1679	167	30	by	by	ADP
easat-1679	167	31	the	the	DET
easat-1679	167	32	authors	author	NOUN
easat-1679	167	33	;	;	PUNCT
easat-1679	167	34	licensee	licensee	PROPN
easat-1679	167	35	learning	learning	NOUN
easat-1679	167	36	gate	gate	NOUN
easat-1679	167	37	3	3	PROPN
easat-1679	167	38	.	.	PUNCT
easat-1679	167	39	methodology	methodology	PROPN
easat-1679	167	40	3.1	3.1	NUM
easat-1679	167	41	.	.	PUNCT
easat-1679	168	1	sample	sample	VERB
easat-1679	168	2	the	the	DET
easat-1679	168	3	data	data	NOUN
easat-1679	168	4	type	type	NOUN
easat-1679	168	5	for	for	ADP
easat-1679	168	6	this	this	DET
easat-1679	168	7	research	research	NOUN
easat-1679	168	8	is	be	AUX
easat-1679	168	9	panel	panel	NOUN
easat-1679	168	10	data	datum	NOUN
easat-1679	168	11	,	,	PUNCT
easat-1679	168	12	consisting	consist	VERB
easat-1679	168	13	of	of	ADP
easat-1679	168	14	104	104	NUM
easat-1679	168	15	companies	company	NOUN
easat-1679	168	16	observed	observe	VERB
easat-1679	168	17	over	over	ADP
easat-1679	168	18	the	the	DET
easat-1679	168	19	period	period	NOUN
easat-1679	168	20	from	from	ADP
easat-1679	168	21	2020	2020	NUM
easat-1679	168	22	to	to	ADP
easat-1679	168	23	2021	2021	NUM
easat-1679	168	24	.	.	PUNCT
easat-1679	169	1	the	the	DET
easat-1679	169	2	total	total	ADJ
easat-1679	169	3	research	research	NOUN
easat-1679	169	4	sample	sample	NOUN
easat-1679	169	5	consists	consist	VERB
easat-1679	169	6	of	of	ADP
easat-1679	169	7	208	208	NUM
easat-1679	169	8	data	datum	NOUN
easat-1679	169	9	from	from	ADP
easat-1679	169	10	high	high	ADJ
easat-1679	169	11	-	-	PUNCT
easat-1679	169	12	profile	profile	NOUN
easat-1679	169	13	manufacturing	manufacturing	NOUN
easat-1679	169	14	companies	company	NOUN
easat-1679	169	15	listed	list	VERB
easat-1679	169	16	on	on	ADP
easat-1679	169	17	the	the	DET
easat-1679	169	18	indonesia	indonesia	PROPN
easat-1679	169	19	stock	stock	PROPN
easat-1679	169	20	exchange	exchange	PROPN
easat-1679	169	21	(	(	PUNCT
easat-1679	169	22	idx	idx	PROPN
easat-1679	169	23	)	)	PUNCT
easat-1679	169	24	.	.	PUNCT
easat-1679	170	1	there	there	PRON
easat-1679	170	2	are	be	VERB
easat-1679	170	3	several	several	ADJ
easat-1679	170	4	reasons	reason	NOUN
easat-1679	170	5	for	for	ADP
easat-1679	170	6	choosing	choose	VERB
easat-1679	170	7	a	a	DET
easat-1679	170	8	sample	sample	NOUN
easat-1679	170	9	of	of	ADP
easat-1679	170	10	this	this	DET
easat-1679	170	11	type	type	NOUN
easat-1679	170	12	.	.	PUNCT
easat-1679	171	1	first	first	ADJ
easat-1679	171	2	,	,	PUNCT
easat-1679	171	3	high	high	ADJ
easat-1679	171	4	-	-	PUNCT
easat-1679	171	5	profile	profile	NOUN
easat-1679	171	6	industries	industry	NOUN
easat-1679	171	7	often	often	ADV
easat-1679	171	8	face	face	VERB
easat-1679	171	9	pressure	pressure	NOUN
easat-1679	171	10	from	from	ADP
easat-1679	171	11	stakeholders	stakeholder	NOUN
easat-1679	171	12	regarding	regard	VERB
easat-1679	171	13	social	social	ADJ
easat-1679	171	14	and	and	CCONJ
easat-1679	171	15	environmental	environmental	ADJ
easat-1679	171	16	issues	issue	NOUN
easat-1679	171	17	(	(	PUNCT
easat-1679	171	18	zhong	zhong	PROPN
easat-1679	171	19	et	et	PROPN
easat-1679	171	20	al	al	PROPN
easat-1679	171	21	.	.	PROPN
easat-1679	171	22	,	,	PUNCT
easat-1679	171	23	2022	2022	NUM
easat-1679	171	24	)	)	PUNCT
easat-1679	171	25	.	.	PUNCT
easat-1679	172	1	second	second	ADJ
easat-1679	172	2	,	,	PUNCT
easat-1679	172	3	high	high	ADJ
easat-1679	172	4	-	-	PUNCT
easat-1679	172	5	profile	profile	NOUN
easat-1679	172	6	industrialised	industrialise	VERB
easat-1679	172	7	businesses	business	NOUN
easat-1679	172	8	have	have	AUX
easat-1679	172	9	attempted	attempt	VERB
easat-1679	172	10	to	to	PART
easat-1679	172	11	mitigate	mitigate	VERB
easat-1679	172	12	their	their	PRON
easat-1679	172	13	bad	bad	ADJ
easat-1679	172	14	reputations	reputation	NOUN
easat-1679	172	15	and	and	CCONJ
easat-1679	172	16	avoid	avoid	VERB
easat-1679	172	17	going	go	VERB
easat-1679	172	18	to	to	ADP
easat-1679	172	19	court	court	NOUN
easat-1679	172	20	by	by	ADP
easat-1679	172	21	being	be	AUX
easat-1679	172	22	transparent	transparent	ADJ
easat-1679	172	23	about	about	ADP
easat-1679	172	24	their	their	PRON
easat-1679	172	25	carbon	carbon	NOUN
easat-1679	172	26	emissions	emission	NOUN
easat-1679	172	27	to	to	PART
easat-1679	172	28	get	get	VERB
easat-1679	172	29	positive	positive	ADJ
easat-1679	172	30	market	market	NOUN
easat-1679	172	31	reactions	reaction	NOUN
easat-1679	172	32	(	(	PUNCT
easat-1679	172	33	hardiyansah	hardiyansah	PROPN
easat-1679	172	34	et	et	PROPN
easat-1679	172	35	al	al	PROPN
easat-1679	172	36	.	.	PROPN
easat-1679	172	37	,	,	PUNCT
easat-1679	172	38	2021	2021	NUM
easat-1679	172	39	)	)	PUNCT
easat-1679	172	40	.	.	PUNCT
easat-1679	173	1	therefore	therefore	ADV
easat-1679	173	2	,	,	PUNCT
easat-1679	173	3	high	high	ADJ
easat-1679	173	4	-	-	PUNCT
easat-1679	173	5	profile	profile	NOUN
easat-1679	173	6	industries	industry	NOUN
easat-1679	173	7	are	be	AUX
easat-1679	173	8	considered	consider	VERB
easat-1679	173	9	suitable	suitable	ADJ
easat-1679	173	10	for	for	ADP
easat-1679	173	11	analysing	analyse	VERB
easat-1679	173	12	the	the	DET
easat-1679	173	13	relationship	relationship	NOUN
easat-1679	173	14	between	between	ADP
easat-1679	173	15	climate	climate	NOUN
easat-1679	173	16	change	change	NOUN
easat-1679	173	17	,	,	PUNCT
easat-1679	173	18	accounting	account	VERB
easat-1679	173	19	conservatism	conservatism	NOUN
easat-1679	173	20	,	,	PUNCT
easat-1679	173	21	and	and	CCONJ
easat-1679	173	22	firm	firm	ADJ
easat-1679	173	23	value	value	NOUN
easat-1679	173	24	.	.	PUNCT
easat-1679	174	1	3.2	3.2	NUM
easat-1679	174	2	.	.	PUNCT
easat-1679	175	1	variables	variable	NOUN
easat-1679	175	2	and	and	CCONJ
easat-1679	175	3	data	datum	NOUN
easat-1679	175	4	data	datum	NOUN
easat-1679	175	5	for	for	ADP
easat-1679	175	6	the	the	DET
easat-1679	175	7	climate	climate	NOUN
easat-1679	175	8	change	change	NOUN
easat-1679	175	9	variable	variable	NOUN
easat-1679	175	10	is	be	AUX
easat-1679	175	11	collected	collect	VERB
easat-1679	175	12	by	by	ADP
easat-1679	175	13	hand	hand	NOUN
easat-1679	175	14	from	from	ADP
easat-1679	175	15	sustainability	sustainability	NOUN
easat-1679	175	16	reports	report	NOUN
easat-1679	175	17	and	and	CCONJ
easat-1679	175	18	annual	annual	ADJ
easat-1679	175	19	reports	report	NOUN
easat-1679	175	20	.	.	PUNCT
easat-1679	176	1	these	these	DET
easat-1679	176	2	two	two	NUM
easat-1679	176	3	reports	report	NOUN
easat-1679	176	4	are	be	AUX
easat-1679	176	5	analysed	analyse	VERB
easat-1679	176	6	using	use	VERB
easat-1679	176	7	content	content	NOUN
easat-1679	176	8	analysis	analysis	NOUN
easat-1679	176	9	guided	guide	VERB
easat-1679	176	10	by	by	ADP
easat-1679	176	11	the	the	DET
easat-1679	176	12	gri	gri	PROPN
easat-1679	176	13	standards	standard	NOUN
easat-1679	176	14	2016	2016	NUM
easat-1679	176	15	without	without	ADP
easat-1679	176	16	modification	modification	NOUN
easat-1679	176	17	,	,	PUNCT
easat-1679	176	18	thus	thus	ADV
easat-1679	176	19	does	do	AUX
easat-1679	176	20	not	not	PART
easat-1679	176	21	require	require	VERB
easat-1679	176	22	an	an	DET
easat-1679	176	23	expert	expert	ADJ
easat-1679	176	24	panel	panel	NOUN
easat-1679	176	25	to	to	PART
easat-1679	176	26	assess	assess	VERB
easat-1679	176	27	the	the	DET
easat-1679	176	28	methods	method	NOUN
easat-1679	176	29	used	use	VERB
easat-1679	176	30	.	.	PUNCT
easat-1679	177	1	the	the	DET
easat-1679	177	2	content	content	NOUN
easat-1679	177	3	analysis	analysis	NOUN
easat-1679	177	4	method	method	NOUN
easat-1679	177	5	was	be	AUX
easat-1679	177	6	carried	carry	VERB
easat-1679	177	7	out	out	ADP
easat-1679	177	8	by	by	ADP
easat-1679	177	9	previous	previous	ADJ
easat-1679	177	10	research	research	NOUN
easat-1679	177	11	(	(	PUNCT
easat-1679	177	12	deswanto	deswanto	NOUN
easat-1679	177	13	&	&	CCONJ
easat-1679	177	14	siregar	siregar	NOUN
easat-1679	177	15	,	,	PUNCT
easat-1679	177	16	2018	2018	NUM
easat-1679	177	17	;	;	PUNCT
easat-1679	177	18	fahad	fahad	PROPN
easat-1679	177	19	&	&	CCONJ
easat-1679	177	20	busru	busru	PROPN
easat-1679	177	21	,	,	PUNCT
easat-1679	177	22	2020	2020	NUM
easat-1679	177	23	;	;	PUNCT
easat-1679	177	24	gerged	gerge	VERB
easat-1679	177	25	et	et	PROPN
easat-1679	177	26	al	al	PROPN
easat-1679	177	27	.	.	PROPN
easat-1679	177	28	,	,	PUNCT
easat-1679	177	29	2021	2021	NUM
easat-1679	177	30	;	;	PUNCT
easat-1679	177	31	helfaya	helfaya	NOUN
easat-1679	177	32	et	et	PROPN
easat-1679	177	33	al	al	PROPN
easat-1679	177	34	.	.	PROPN
easat-1679	177	35	,	,	PUNCT
easat-1679	177	36	2023	2023	NUM
easat-1679	177	37	;	;	PUNCT
easat-1679	177	38	newson	newson	PROPN
easat-1679	177	39	&	&	CCONJ
easat-1679	177	40	deegan	deegan	PROPN
easat-1679	177	41	,	,	PUNCT
easat-1679	177	42	2002	2002	NUM
easat-1679	177	43	)	)	PUNCT
easat-1679	177	44	.	.	PUNCT
easat-1679	178	1	climate	climate	NOUN
easat-1679	178	2	change	change	NOUN
easat-1679	178	3	disclosure	disclosure	NOUN
easat-1679	178	4	in	in	ADP
easat-1679	178	5	this	this	DET
easat-1679	178	6	research	research	NOUN
easat-1679	178	7	is	be	AUX
easat-1679	178	8	described	describe	VERB
easat-1679	178	9	and	and	CCONJ
easat-1679	178	10	measured	measure	VERB
easat-1679	178	11	using	use	VERB
easat-1679	178	12	the	the	DET
easat-1679	178	13	2016	2016	NUM
easat-1679	178	14	gri	gri	PROPN
easat-1679	178	15	standards	standard	NOUN
easat-1679	178	16	on	on	ADP
easat-1679	178	17	the	the	DET
easat-1679	178	18	topic	topic	NOUN
easat-1679	178	19	of	of	ADP
easat-1679	178	20	emissions	emission	NOUN
easat-1679	178	21	.	.	PUNCT
easat-1679	179	1	there	there	PRON
easat-1679	179	2	are	be	VERB
easat-1679	179	3	seven	seven	NUM
easat-1679	179	4	issues	issue	NOUN
easat-1679	179	5	expressed	express	VERB
easat-1679	179	6	in	in	ADP
easat-1679	179	7	appendix	appendix	NOUN
easat-1679	179	8	1	1	NUM
easat-1679	179	9	.	.	PUNCT
easat-1679	180	1	meanwhile	meanwhile	ADV
easat-1679	180	2	,	,	PUNCT
easat-1679	180	3	the	the	DET
easat-1679	180	4	reduction	reduction	NOUN
easat-1679	180	5	of	of	ADP
easat-1679	180	6	ghg	ghg	PROPN
easat-1679	180	7	emission	emission	NOUN
easat-1679	180	8	was	be	AUX
easat-1679	180	9	measured	measure	VERB
easat-1679	180	10	using	use	VERB
easat-1679	180	11	the	the	DET
easat-1679	180	12	topic	topic	NOUN
easat-1679	180	13	305	305	NUM
easat-1679	180	14	-	-	SYM
easat-1679	180	15	5	5	NUM
easat-1679	180	16	only	only	ADV
easat-1679	180	17	.	.	PUNCT
easat-1679	181	1	the	the	DET
easat-1679	181	2	measurement	measurement	NOUN
easat-1679	181	3	is	be	AUX
easat-1679	181	4	a	a	DET
easat-1679	181	5	dummy	dummy	ADJ
easat-1679	181	6	variable	variable	NOUN
easat-1679	181	7	equal	equal	ADJ
easat-1679	181	8	to	to	ADP
easat-1679	181	9	1	1	NUM
easat-1679	181	10	when	when	SCONJ
easat-1679	181	11	disclosed	disclose	VERB
easat-1679	181	12	and	and	CCONJ
easat-1679	181	13	equal	equal	ADJ
easat-1679	181	14	to	to	ADP
easat-1679	181	15	0	0	NUM
easat-1679	181	16	otherwise	otherwise	ADV
easat-1679	181	17	.	.	PUNCT
easat-1679	182	1	meanwhile	meanwhile	ADV
easat-1679	182	2	,	,	PUNCT
easat-1679	182	3	for	for	ADP
easat-1679	182	4	accounting	account	VERB
easat-1679	182	5	conservatism	conservatism	NOUN
easat-1679	182	6	and	and	CCONJ
easat-1679	182	7	firm	firm	ADJ
easat-1679	182	8	value	value	NOUN
easat-1679	182	9	,	,	PUNCT
easat-1679	182	10	data	datum	NOUN
easat-1679	182	11	were	be	AUX
easat-1679	182	12	taken	take	VERB
easat-1679	182	13	from	from	ADP
easat-1679	182	14	several	several	ADJ
easat-1679	182	15	sources	source	NOUN
easat-1679	182	16	,	,	PUNCT
easat-1679	182	17	namely	namely	ADV
easat-1679	182	18	the	the	DET
easat-1679	182	19	indonesia	indonesia	PROPN
easat-1679	182	20	capital	capital	PROPN
easat-1679	182	21	market	market	PROPN
easat-1679	182	22	institute	institute	PROPN
easat-1679	182	23	(	(	PUNCT
easat-1679	182	24	ticmi	ticmi	NOUN
easat-1679	182	25	)	)	PUNCT
easat-1679	182	26	database	database	NOUN
easat-1679	182	27	,	,	PUNCT
easat-1679	182	28	annual	annual	ADJ
easat-1679	182	29	reports	report	NOUN
easat-1679	182	30	,	,	PUNCT
easat-1679	182	31	and	and	CCONJ
easat-1679	182	32	financial	financial	ADJ
easat-1679	182	33	statements	statement	NOUN
easat-1679	182	34	.	.	PUNCT
easat-1679	183	1	these	these	DET
easat-1679	183	2	data	datum	NOUN
easat-1679	183	3	sources	source	NOUN
easat-1679	183	4	are	be	AUX
easat-1679	183	5	used	use	VERB
easat-1679	183	6	to	to	PART
easat-1679	183	7	complement	complement	VERB
easat-1679	183	8	each	each	DET
easat-1679	183	9	other	other	ADJ
easat-1679	183	10	's	's	PART
easat-1679	183	11	shortcomings	shortcoming	NOUN
easat-1679	183	12	.	.	PUNCT
easat-1679	184	1	firm	firm	ADJ
easat-1679	184	2	value	value	NOUN
easat-1679	184	3	is	be	AUX
easat-1679	184	4	measured	measure	VERB
easat-1679	184	5	using	use	VERB
easat-1679	184	6	tobin	tobin	NOUN
easat-1679	184	7	's	's	PART
easat-1679	184	8	q	q	NOUN
easat-1679	184	9	(	(	PUNCT
easat-1679	184	10	gerged	gerge	VERB
easat-1679	184	11	et	et	PROPN
easat-1679	184	12	al	al	PROPN
easat-1679	184	13	.	.	PROPN
easat-1679	184	14	,	,	PUNCT
easat-1679	184	15	2021	2021	NUM
easat-1679	184	16	;	;	PUNCT
easat-1679	184	17	h.	h.	PROPN
easat-1679	184	18	wu	wu	PROPN
easat-1679	184	19	&	&	CCONJ
easat-1679	184	20	shen	shen	PROPN
easat-1679	184	21	,	,	PUNCT
easat-1679	184	22	2010	2010	NUM
easat-1679	184	23	)	)	PUNCT
easat-1679	184	24	and	and	CCONJ
easat-1679	184	25	market	market	NOUN
easat-1679	184	26	-	-	PUNCT
easat-1679	184	27	to	to	ADP
easat-1679	184	28	-	-	PUNCT
easat-1679	184	29	book	book	NOUN
easat-1679	184	30	(	(	PUNCT
easat-1679	184	31	mtb	mtb	NOUN
easat-1679	184	32	)	)	PUNCT
easat-1679	184	33	,	,	PUNCT
easat-1679	184	34	while	while	SCONJ
easat-1679	184	35	accounting	accounting	NOUN
easat-1679	184	36	conservatism	conservatism	NOUN
easat-1679	184	37	follows	follow	VERB
easat-1679	184	38	the	the	DET
easat-1679	184	39	model	model	NOUN
easat-1679	184	40	proposed	propose	VERB
easat-1679	184	41	by	by	ADP
easat-1679	184	42	khan	khan	PROPN
easat-1679	184	43	&	&	CCONJ
easat-1679	184	44	watts	watts	PROPN
easat-1679	184	45	(	(	PUNCT
easat-1679	184	46	2009	2009	NUM
easat-1679	184	47	)	)	PUNCT
easat-1679	184	48	.	.	PUNCT
easat-1679	185	1	the	the	DET
easat-1679	185	2	selection	selection	NOUN
easat-1679	185	3	of	of	ADP
easat-1679	185	4	khan	khan	PROPN
easat-1679	185	5	&	&	CCONJ
easat-1679	185	6	watts	watts	PROPN
easat-1679	185	7	'	'	PART
easat-1679	185	8	(	(	PUNCT
easat-1679	185	9	2009	2009	NUM
easat-1679	185	10	)	)	PUNCT
easat-1679	185	11	model	model	NOUN
easat-1679	185	12	is	be	AUX
easat-1679	185	13	due	due	ADJ
easat-1679	185	14	to	to	ADP
easat-1679	185	15	the	the	DET
easat-1679	185	16	outcomes	outcome	NOUN
easat-1679	185	17	aligning	align	VERB
easat-1679	185	18	with	with	ADP
easat-1679	185	19	the	the	DET
easat-1679	185	20	c_score	c_score	NOUN
easat-1679	185	21	metric	metric	NOUN
easat-1679	185	22	,	,	PUNCT
easat-1679	185	23	which	which	PRON
easat-1679	185	24	accounts	account	VERB
easat-1679	185	25	for	for	ADP
easat-1679	185	26	variations	variation	NOUN
easat-1679	185	27	in	in	ADP
easat-1679	185	28	conservatism	conservatism	NOUN
easat-1679	185	29	.	.	PUNCT
easat-1679	186	1	although	although	SCONJ
easat-1679	186	2	many	many	ADJ
easat-1679	186	3	researchers	researcher	NOUN
easat-1679	186	4	adopt	adopt	VERB
easat-1679	186	5	the	the	DET
easat-1679	186	6	accounting	accounting	NOUN
easat-1679	186	7	conservatism	conservatism	NOUN
easat-1679	186	8	model	model	NOUN
easat-1679	186	9	from	from	ADP
easat-1679	186	10	basu	basu	PROPN
easat-1679	186	11	(	(	PUNCT
easat-1679	186	12	1997	1997	NUM
easat-1679	186	13	)	)	PUNCT
easat-1679	186	14	(	(	PUNCT
easat-1679	186	15	e.g.	e.g.	ADV
easat-1679	186	16	(	(	PUNCT
easat-1679	186	17	ball	ball	NOUN
easat-1679	186	18	et	et	NOUN
easat-1679	186	19	al	al	PROPN
easat-1679	186	20	.	.	PROPN
easat-1679	186	21	,	,	PUNCT
easat-1679	186	22	2000	2000	NUM
easat-1679	186	23	;	;	PUNCT
easat-1679	186	24	ball	ball	NOUN
easat-1679	186	25	&	&	CCONJ
easat-1679	186	26	shivakumar	shivakumar	PROPN
easat-1679	186	27	,	,	PUNCT
easat-1679	186	28	2005	2005	NUM
easat-1679	186	29	;	;	PUNCT
easat-1679	186	30	le	le	X
easat-1679	186	31	et	et	PROPN
easat-1679	186	32	al	al	PROPN
easat-1679	186	33	.	.	PROPN
easat-1679	186	34	,	,	PUNCT
easat-1679	186	35	2022	2022	NUM
easat-1679	186	36	)	)	PUNCT
easat-1679	186	37	,	,	PUNCT
easat-1679	186	38	among	among	ADP
easat-1679	186	39	many	many	ADJ
easat-1679	186	40	others	other	NOUN
easat-1679	186	41	)	)	PUNCT
easat-1679	186	42	,	,	PUNCT
easat-1679	186	43	the	the	DET
easat-1679	186	44	model	model	NOUN
easat-1679	186	45	has	have	VERB
easat-1679	186	46	limitations	limitation	NOUN
easat-1679	186	47	both	both	CCONJ
easat-1679	186	48	in	in	ADP
easat-1679	186	49	the	the	DET
easat-1679	186	50	industry	industry	NOUN
easat-1679	186	51	-	-	PUNCT
easat-1679	186	52	year	year	NOUN
easat-1679	186	53	measure	measure	NOUN
easat-1679	186	54	(	(	PUNCT
easat-1679	186	55	using	use	VERB
easat-1679	186	56	a	a	DET
easat-1679	186	57	cross	cross	NOUN
easat-1679	186	58	-	-	NOUN
easat-1679	186	59	section	section	NOUN
easat-1679	186	60	of	of	ADP
easat-1679	186	61	firms	firm	NOUN
easat-1679	186	62	)	)	PUNCT
easat-1679	186	63	and	and	CCONJ
easat-1679	186	64	the	the	DET
easat-1679	186	65	individual	individual	ADJ
easat-1679	186	66	firm	firm	ADJ
easat-1679	186	67	measure	measure	NOUN
easat-1679	186	68	(	(	PUNCT
easat-1679	186	69	using	use	VERB
easat-1679	186	70	time	time	NOUN
easat-1679	186	71	series	series	NOUN
easat-1679	186	72	of	of	ADP
easat-1679	186	73	firm	firm	ADJ
easat-1679	186	74	-	-	PUNCT
easat-1679	186	75	years	year	NOUN
easat-1679	186	76	)	)	PUNCT
easat-1679	186	77	(	(	PUNCT
easat-1679	186	78	khan	khan	PROPN
easat-1679	186	79	&	&	CCONJ
easat-1679	186	80	watts	watts	PROPN
easat-1679	186	81	,	,	PUNCT
easat-1679	186	82	2009	2009	NUM
easat-1679	186	83	)	)	PUNCT
easat-1679	186	84	.	.	PUNCT
easat-1679	187	1	therefore	therefore	ADV
easat-1679	187	2	,	,	PUNCT
easat-1679	187	3	khan	khan	PROPN
easat-1679	187	4	&	&	CCONJ
easat-1679	187	5	watts	watts	PROPN
easat-1679	187	6	'	'	PART
easat-1679	187	7	(	(	PUNCT
easat-1679	187	8	2009	2009	NUM
easat-1679	187	9	)	)	PUNCT
easat-1679	187	10	model	model	NOUN
easat-1679	187	11	is	be	AUX
easat-1679	187	12	chosen	choose	VERB
easat-1679	187	13	to	to	PART
easat-1679	187	14	measure	measure	VERB
easat-1679	187	15	accounting	account	VERB
easat-1679	187	16	conservatism	conservatism	NOUN
easat-1679	187	17	in	in	ADP
easat-1679	187	18	strengthening	strengthen	VERB
easat-1679	187	19	the	the	DET
easat-1679	187	20	relationship	relationship	NOUN
easat-1679	187	21	between	between	ADP
easat-1679	187	22	climate	climate	NOUN
easat-1679	187	23	change	change	NOUN
easat-1679	187	24	and	and	CCONJ
easat-1679	187	25	firm	firm	ADJ
easat-1679	187	26	value	value	NOUN
easat-1679	187	27	.	.	PUNCT
easat-1679	188	1	below	below	ADV
easat-1679	188	2	is	be	AUX
easat-1679	188	3	the	the	DET
easat-1679	188	4	model	model	NOUN
easat-1679	188	5	of	of	ADP
easat-1679	188	6	accounting	account	VERB
easat-1679	188	7	conservatism	conservatism	NOUN
easat-1679	188	8	presented	present	VERB
easat-1679	188	9	by	by	ADP
easat-1679	188	10	khan	khan	PROPN
easat-1679	188	11	&	&	CCONJ
easat-1679	188	12	watts	watts	PROPN
easat-1679	188	13	(	(	PUNCT
easat-1679	188	14	2009	2009	NUM
easat-1679	188	15	):	):	PUNCT
easat-1679	188	16	xi	xi	X
easat-1679	188	17	=	=	PUNCT
easat-1679	188	18	β1	β1	PROPN
easat-1679	188	19	+	+	CCONJ
easat-1679	188	20	β2di	β2di	PUNCT
easat-1679	188	21	+	+	CCONJ
easat-1679	188	22	β3ri	β3ri	SYM
easat-1679	189	1	+	+	CCONJ
easat-1679	190	1	β4diri	β4diri	ADP
easat-1679	190	2	+	+	CCONJ
easat-1679	190	3	ei	ei	X
easat-1679	190	4	g_score	g_score	ADJ
easat-1679	190	5	=	=	PUNCT
easat-1679	190	6	β3	β3	ADJ
easat-1679	190	7	=	=	PUNCT
easat-1679	190	8	µ1	µ1	NOUN
easat-1679	190	9	+	+	NOUN
easat-1679	190	10	µ1sizei	µ1sizei	NOUN
easat-1679	190	11	+	+	CCONJ
easat-1679	190	12	µ1	µ1	PROPN
easat-1679	190	13	m	m	NOUN
easat-1679	190	14	/	/	SYM
easat-1679	190	15	bi	bi	NOUN
easat-1679	190	16	+	+	ADP
easat-1679	190	17	µ1levi	µ1levi	ADJ
easat-1679	190	18	c_score	c_score	NOUN
easat-1679	190	19	=	=	SYM
easat-1679	190	20	β3	β3	NOUN
easat-1679	190	21	=	=	SYM
easat-1679	191	1	λ1	λ1	ADJ
easat-1679	191	2	+	+	CCONJ
easat-1679	191	3	λ1sizei	λ1sizei	ADJ
easat-1679	191	4	+	+	CCONJ
easat-1679	191	5	λ1	λ1	PROPN
easat-1679	191	6	m	m	PROPN
easat-1679	191	7	/	/	SYM
easat-1679	191	8	bi	bi	ADJ
easat-1679	191	9	+	+	CCONJ
easat-1679	191	10	λ1levi	λ1levi	ADJ
easat-1679	191	11	equations	equation	NOUN
easat-1679	191	12	2	2	NUM
easat-1679	191	13	and	and	CCONJ
easat-1679	191	14	3	3	NUM
easat-1679	191	15	are	be	AUX
easat-1679	191	16	substitute	substitute	NOUN
easat-1679	191	17	equations	equation	NOUN
easat-1679	191	18	for	for	ADP
easat-1679	191	19	eq	eq	NOUN
easat-1679	191	20	.	.	PROPN
easat-1679	191	21	1	1	NUM
easat-1679	191	22	,	,	PUNCT
easat-1679	191	23	so	so	SCONJ
easat-1679	191	24	they	they	PRON
easat-1679	191	25	are	be	AUX
easat-1679	191	26	not	not	PART
easat-1679	191	27	regression	regression	NOUN
easat-1679	191	28	model	model	NOUN
easat-1679	191	29	equations	equation	NOUN
easat-1679	191	30	.	.	PUNCT
easat-1679	192	1	g_score	g_score	ADJ
easat-1679	192	2	and	and	CCONJ
easat-1679	192	3	c_score	c_score	PUNCT
easat-1679	192	4	describe	describe	VERB
easat-1679	192	5	company	company	NOUN
easat-1679	192	6	characteristics	characteristic	NOUN
easat-1679	192	7	(	(	PUNCT
easat-1679	192	8	company	company	NOUN
easat-1679	192	9	size	size	NOUN
easat-1679	192	10	(	(	PUNCT
easat-1679	192	11	size	size	NOUN
easat-1679	192	12	)	)	PUNCT
easat-1679	192	13	,	,	PUNCT
easat-1679	192	14	market	market	NOUN
easat-1679	192	15	-	-	PUNCT
easat-1679	192	16	to	to	ADP
easat-1679	192	17	-	-	PUNCT
easat-1679	192	18	book	book	NOUN
easat-1679	192	19	(	(	PUNCT
easat-1679	192	20	m	m	PROPN
easat-1679	192	21	/	/	SYM
easat-1679	192	22	b	b	NOUN
easat-1679	192	23	)	)	PUNCT
easat-1679	192	24	,	,	PUNCT
easat-1679	192	25	and	and	CCONJ
easat-1679	192	26	leverage	leverage	NOUN
easat-1679	192	27	(	(	PUNCT
easat-1679	192	28	lev	lev	NOUN
easat-1679	192	29	)	)	PUNCT
easat-1679	192	30	)	)	PUNCT
easat-1679	192	31	.	.	PUNCT
easat-1679	193	1	meanwhile	meanwhile	ADV
easat-1679	193	2	,	,	PUNCT
easat-1679	193	3	the	the	DET
easat-1679	193	4	explanation	explanation	NOUN
easat-1679	193	5	of	of	ADP
easat-1679	193	6	equation	equation	NOUN
easat-1679	193	7	1	1	NUM
easat-1679	193	8	code	code	NOUN
easat-1679	193	9	is	be	AUX
easat-1679	193	10	as	as	SCONJ
easat-1679	193	11	follows	follow	VERB
easat-1679	193	12	:	:	PUNCT
easat-1679	193	13	x	x	X
easat-1679	193	14	is	be	AUX
easat-1679	193	15	earnings	earning	NOUN
easat-1679	193	16	,	,	PUNCT
easat-1679	193	17	r	r	NOUN
easat-1679	193	18	is	be	AUX
easat-1679	193	19	returns	return	NOUN
easat-1679	193	20	,	,	PUNCT
easat-1679	193	21	d	d	X
easat-1679	193	22	is	be	AUX
easat-1679	193	23	a	a	DET
easat-1679	193	24	dummy	dummy	ADJ
easat-1679	193	25	variable	variable	NOUN
easat-1679	193	26	(	(	PUNCT
easat-1679	193	27	1	1	NUM
easat-1679	193	28	when	when	SCONJ
easat-1679	193	29	return	return	VERB
easat-1679	193	30	<	<	X
easat-1679	193	31	0	0	PUNCT
easat-1679	193	32	and	and	CCONJ
easat-1679	193	33	0	0	NUM
easat-1679	193	34	otherwise	otherwise	ADV
easat-1679	193	35	)	)	PUNCT
easat-1679	193	36	,	,	PUNCT
easat-1679	193	37	i	i	PRON
easat-1679	193	38	indexes	index	VERB
easat-1679	193	39	the	the	DET
easat-1679	193	40	firm	firm	NOUN
easat-1679	193	41	,	,	PUNCT
easat-1679	193	42	and	and	CCONJ
easat-1679	193	43	e	e	NOUN
easat-1679	193	44	is	be	AUX
easat-1679	193	45	residual	residual	ADJ
easat-1679	193	46	.	.	PUNCT
easat-1679	194	1	the	the	DET
easat-1679	194	2	hypothesis	hypothesis	NOUN
easat-1679	194	3	was	be	AUX
easat-1679	194	4	tested	test	VERB
easat-1679	194	5	using	use	VERB
easat-1679	194	6	several	several	ADJ
easat-1679	194	7	main	main	ADJ
easat-1679	194	8	and	and	CCONJ
easat-1679	194	9	supplementary	supplementary	ADJ
easat-1679	194	10	tests	test	NOUN
easat-1679	194	11	,	,	PUNCT
easat-1679	194	12	namely	namely	ADV
easat-1679	194	13	ordinary	ordinary	ADJ
easat-1679	194	14	least	least	ADJ
easat-1679	194	15	square	square	ADJ
easat-1679	194	16	(	(	PUNCT
easat-1679	194	17	ols	ol	NOUN
easat-1679	194	18	)	)	PUNCT
easat-1679	194	19	,	,	PUNCT
easat-1679	194	20	fixed	fix	VERB
easat-1679	194	21	effect	effect	NOUN
easat-1679	194	22	model	model	NOUN
easat-1679	194	23	(	(	PUNCT
easat-1679	194	24	fem	fem	NOUN
easat-1679	194	25	)	)	PUNCT
easat-1679	194	26	,	,	PUNCT
easat-1679	194	27	and	and	CCONJ
easat-1679	194	28	random	random	ADJ
easat-1679	194	29	effect	effect	NOUN
easat-1679	194	30	model	model	NOUN
easat-1679	194	31	(	(	PUNCT
easat-1679	194	32	rem	rem	NOUN
easat-1679	194	33	)	)	PUNCT
easat-1679	194	34	.	.	PUNCT
easat-1679	195	1	apart	apart	ADV
easat-1679	195	2	from	from	ADP
easat-1679	195	3	that	that	PRON
easat-1679	195	4	,	,	PUNCT
easat-1679	195	5	a	a	DET
easat-1679	195	6	supplementary	supplementary	ADJ
easat-1679	195	7	test	test	NOUN
easat-1679	195	8	was	be	AUX
easat-1679	195	9	carried	carry	VERB
easat-1679	195	10	out	out	ADP
easat-1679	195	11	using	use	VERB
easat-1679	195	12	two	two	NUM
easat-1679	195	13	-	-	PUNCT
easat-1679	195	14	stage	stage	NOUN
easat-1679	195	15	least	least	ADJ
easat-1679	195	16	squares	square	NOUN
easat-1679	195	17	(	(	PUNCT
easat-1679	195	18	2sls	2sls	NOUN
easat-1679	195	19	)	)	PUNCT
easat-1679	195	20	.	.	PUNCT
easat-1679	196	1	the	the	DET
easat-1679	196	2	results	result	NOUN
easat-1679	196	3	of	of	ADP
easat-1679	196	4	this	this	DET
easat-1679	196	5	test	test	NOUN
easat-1679	196	6	are	be	AUX
easat-1679	196	7	presented	present	VERB
easat-1679	196	8	in	in	ADP
easat-1679	196	9	the	the	DET
easat-1679	196	10	next	next	ADJ
easat-1679	196	11	section	section	NOUN
easat-1679	196	12	.	.	PUNCT
easat-1679	197	1	the	the	DET
easat-1679	197	2	regression	regression	NOUN
easat-1679	197	3	model	model	NOUN
easat-1679	197	4	is	be	AUX
easat-1679	197	5	as	as	SCONJ
easat-1679	197	6	follows	follow	VERB
easat-1679	197	7	:	:	PUNCT
easat-1679	197	8	model	model	NOUN
easat-1679	197	9	of	of	ADP
easat-1679	197	10	environmental	environmental	ADJ
easat-1679	197	11	disclosure	disclosure	NOUN
easat-1679	197	12	,	,	PUNCT
easat-1679	197	13	corporate	corporate	ADJ
easat-1679	197	14	governance	governance	NOUN
easat-1679	197	15	,	,	PUNCT
easat-1679	197	16	accounting	accounting	NOUN
easat-1679	197	17	conservatism	conservatism	NOUN
easat-1679	197	18	,	,	PUNCT
easat-1679	197	19	and	and	CCONJ
easat-1679	197	20	firm	firm	ADJ
easat-1679	197	21	value	value	NOUN
easat-1679	197	22	.	.	PUNCT
easat-1679	198	1	fv	fv	X
easat-1679	198	2	=	=	SYM
easat-1679	198	3	β0	β0	PROPN
easat-1679	199	1	+	+	CCONJ
easat-1679	199	2	β1	β1	NOUN
easat-1679	199	3	clmt	clmt	NOUN
easat-1679	199	4	+	+	CCONJ
easat-1679	199	5	β2	β2	PROPN
easat-1679	199	6	ghg	ghg	PROPN
easat-1679	199	7	+	+	CCONJ
easat-1679	199	8	β3	β3	VERB
easat-1679	199	9	accv+	accv+	PROPN
easat-1679	199	10	β4	β4	PROPN
easat-1679	199	11	(	(	PUNCT
easat-1679	199	12	clmt*accv	clmt*accv	PROPN
easat-1679	199	13	)	)	PUNCT
easat-1679	199	14	+	+	CCONJ
easat-1679	200	1	β5	β5	NOUN
easat-1679	200	2	(	(	PUNCT
easat-1679	200	3	ghg*accv	ghg*accv	PROPN
easat-1679	200	4	)	)	PUNCT
easat-1679	200	5	+	+	ADJ
easat-1679	200	6	β6	β6	PROPN
easat-1679	200	7	age+	age+	ADP
easat-1679	200	8	β7	β7	ADJ
easat-1679	200	9	roa	roa	NOUN
easat-1679	200	10	(	(	PUNCT
easat-1679	200	11	panel	panel	NOUN
easat-1679	200	12	a	a	NOUN
easat-1679	200	13	)	)	PUNCT
easat-1679	200	14	169	169	NUM
easat-1679	200	15	edelweiss	edelweiss	PROPN
easat-1679	200	16	applied	apply	VERB
easat-1679	200	17	science	science	NOUN
easat-1679	200	18	and	and	CCONJ
easat-1679	200	19	technology	technology	NOUN
easat-1679	200	20	issn	issn	PROPN
easat-1679	200	21	:	:	PUNCT
easat-1679	200	22	2576	2576	NUM
easat-1679	200	23	-	-	SYM
easat-1679	200	24	8484	8484	NUM
easat-1679	200	25	vol	vol	NOUN
easat-1679	200	26	.	.	PROPN
easat-1679	200	27	8	8	NUM
easat-1679	200	28	,	,	PUNCT
easat-1679	200	29	no	no	INTJ
easat-1679	200	30	.	.	NOUN
easat-1679	200	31	5	5	NUM
easat-1679	200	32	:	:	SYM
easat-1679	200	33	160	160	NUM
easat-1679	200	34	-	-	SYM
easat-1679	200	35	178	178	NUM
easat-1679	200	36	,	,	PUNCT
easat-1679	200	37	2024	2024	NUM
easat-1679	200	38	doi	doi	NOUN
easat-1679	200	39	:	:	PUNCT
easat-1679	200	40	10.55214/25768484.v8i5.1679	10.55214/25768484.v8i5.1679	NUM
easat-1679	200	41	©	©	ADP
easat-1679	200	42	2024	2024	NUM
easat-1679	200	43	by	by	ADP
easat-1679	200	44	the	the	DET
easat-1679	200	45	authors	author	NOUN
easat-1679	200	46	;	;	PUNCT
easat-1679	201	1	licensee	licensee	PROPN
easat-1679	201	2	learning	learn	VERB
easat-1679	201	3	gate	gate	NOUN
easat-1679	201	4	mtb	mtb	NOUN
easat-1679	201	5	=	=	PUNCT
easat-1679	201	6	β0	β0	PROPN
easat-1679	201	7	+	+	CCONJ
easat-1679	201	8	β1	β1	NOUN
easat-1679	201	9	clmt	clmt	NOUN
easat-1679	201	10	+	+	CCONJ
easat-1679	201	11	β2	β2	PROPN
easat-1679	201	12	ghg	ghg	PROPN
easat-1679	201	13	+	+	CCONJ
easat-1679	201	14	β3	β3	VERB
easat-1679	201	15	accv+	accv+	PROPN
easat-1679	201	16	β4	β4	PROPN
easat-1679	201	17	(	(	PUNCT
easat-1679	201	18	clmt*accv	clmt*accv	PROPN
easat-1679	201	19	)	)	PUNCT
easat-1679	201	20	+	+	CCONJ
easat-1679	201	21	β5	β5	NOUN
easat-1679	201	22	(	(	PUNCT
easat-1679	201	23	ghg*accv	ghg*accv	PROPN
easat-1679	201	24	)	)	PUNCT
easat-1679	202	1	+	+	ADJ
easat-1679	202	2	β6	β6	PROPN
easat-1679	202	3	age+	age+	ADP
easat-1679	202	4	β7	β7	ADJ
easat-1679	202	5	roa	roa	PROPN
easat-1679	202	6	(	(	PUNCT
easat-1679	202	7	panel	panel	NOUN
easat-1679	202	8	b	b	NOUN
easat-1679	202	9	)	)	PUNCT
easat-1679	202	10	where	where	SCONJ
easat-1679	202	11	;	;	PUNCT
easat-1679	202	12	fv	fv	X
easat-1679	202	13	:	:	PUNCT
easat-1679	202	14	firm	firm	ADJ
easat-1679	202	15	value	value	NOUN
easat-1679	202	16	mtb	mtb	NOUN
easat-1679	202	17	:	:	PUNCT
easat-1679	202	18	market	market	NOUN
easat-1679	202	19	-	-	PUNCT
easat-1679	202	20	to	to	ADP
easat-1679	202	21	-	-	PUNCT
easat-1679	202	22	book	book	NOUN
easat-1679	202	23	clmt	clmt	NOUN
easat-1679	202	24	:	:	PUNCT
easat-1679	202	25	climate	climate	NOUN
easat-1679	202	26	change	change	NOUN
easat-1679	202	27	disclosure	disclosure	NOUN
easat-1679	202	28	ghg	ghg	PROPN
easat-1679	202	29	:	:	PUNCT
easat-1679	202	30	reduction	reduction	NOUN
easat-1679	202	31	of	of	ADP
easat-1679	202	32	ghg	ghg	PROPN
easat-1679	202	33	emissions	emissions	PROPN
easat-1679	202	34	accv	accv	ADV
easat-1679	202	35	:	:	PUNCT
easat-1679	202	36	accounting	account	VERB
easat-1679	202	37	conservatism	conservatism	NOUN
easat-1679	202	38	age	age	NOUN
easat-1679	202	39	:	:	PUNCT
easat-1679	202	40	firm	firm	ADJ
easat-1679	202	41	age	age	NOUN
easat-1679	202	42	roa	roa	NOUN
easat-1679	202	43	:	:	PUNCT
easat-1679	202	44	return	return	VERB
easat-1679	202	45	on	on	ADP
easat-1679	202	46	assets	asset	NOUN
easat-1679	202	47	4	4	NUM
easat-1679	202	48	.	.	X
easat-1679	202	49	finding	finding	NOUN
easat-1679	202	50	and	and	CCONJ
easat-1679	202	51	discussion	discussion	NOUN
easat-1679	202	52	4.1	4.1	NUM
easat-1679	202	53	.	.	PUNCT
easat-1679	203	1	descriptive	descriptive	ADJ
easat-1679	203	2	statistic	statistic	PROPN
easat-1679	203	3	table	table	NOUN
easat-1679	203	4	3	3	NUM
easat-1679	203	5	shows	show	VERB
easat-1679	203	6	the	the	DET
easat-1679	203	7	mean	mean	ADJ
easat-1679	203	8	,	,	PUNCT
easat-1679	203	9	standard	standard	ADJ
easat-1679	203	10	error	error	NOUN
easat-1679	203	11	of	of	ADP
easat-1679	203	12	the	the	DET
easat-1679	203	13	mean	mean	ADJ
easat-1679	203	14	,	,	PUNCT
easat-1679	203	15	median	median	ADJ
easat-1679	203	16	,	,	PUNCT
easat-1679	203	17	standard	standard	ADJ
easat-1679	203	18	deviation	deviation	NOUN
easat-1679	203	19	,	,	PUNCT
easat-1679	203	20	minimum	minimum	NOUN
easat-1679	203	21	,	,	PUNCT
easat-1679	203	22	and	and	CCONJ
easat-1679	203	23	maximum	maximum	NOUN
easat-1679	203	24	of	of	ADP
easat-1679	203	25	the	the	DET
easat-1679	203	26	model	model	NOUN
easat-1679	203	27	,	,	PUNCT
easat-1679	203	28	including	include	VERB
easat-1679	203	29	the	the	DET
easat-1679	203	30	control	control	NOUN
easat-1679	203	31	variables	variable	NOUN
easat-1679	203	32	:	:	PUNCT
easat-1679	203	33	age	age	NOUN
easat-1679	203	34	and	and	CCONJ
easat-1679	203	35	roa	roa	PROPN
easat-1679	203	36	.	.	PUNCT
easat-1679	204	1	the	the	DET
easat-1679	204	2	total	total	ADJ
easat-1679	204	3	data	datum	NOUN
easat-1679	204	4	in	in	ADP
easat-1679	204	5	this	this	DET
easat-1679	204	6	study	study	NOUN
easat-1679	204	7	is	be	AUX
easat-1679	204	8	208	208	NUM
easat-1679	204	9	consisting	consist	VERB
easat-1679	204	10	of	of	ADP
easat-1679	204	11	data	datum	NOUN
easat-1679	204	12	from	from	ADP
easat-1679	204	13	2020	2020	NUM
easat-1679	204	14	and	and	CCONJ
easat-1679	204	15	2021	2021	NUM
easat-1679	204	16	.	.	PUNCT
easat-1679	205	1	table	table	NOUN
easat-1679	205	2	3	3	NUM
easat-1679	205	3	presents	present	VERB
easat-1679	205	4	the	the	DET
easat-1679	205	5	company	company	NOUN
easat-1679	205	6	's	's	PART
easat-1679	205	7	financial	financial	ADJ
easat-1679	205	8	performance	performance	NOUN
easat-1679	205	9	variables	variable	NOUN
easat-1679	205	10	:	:	PUNCT
easat-1679	205	11	accounting	account	VERB
easat-1679	205	12	conservatism	conservatism	NOUN
easat-1679	205	13	(	(	PUNCT
easat-1679	205	14	accv	accv	PROPN
easat-1679	205	15	)	)	PUNCT
easat-1679	205	16	and	and	CCONJ
easat-1679	205	17	roa	roa	PROPN
easat-1679	205	18	.	.	PUNCT
easat-1679	206	1	the	the	DET
easat-1679	206	2	maximum	maximum	ADJ
easat-1679	206	3	(	(	PUNCT
easat-1679	206	4	minimum	minimum	ADJ
easat-1679	206	5	)	)	PUNCT
easat-1679	206	6	values	value	NOUN
easat-1679	206	7	of	of	ADP
easat-1679	206	8	accm	accm	NOUN
easat-1679	206	9	and	and	CCONJ
easat-1679	206	10	roa	roa	NOUN
easat-1679	206	11	are	be	AUX
easat-1679	206	12	2.803	2.803	NUM
easat-1679	206	13	(	(	PUNCT
easat-1679	206	14	-26.007	-26.007	ADJ
easat-1679	206	15	)	)	PUNCT
easat-1679	206	16	and	and	CCONJ
easat-1679	206	17	0.599	0.599	NUM
easat-1679	206	18	(	(	PUNCT
easat-1679	206	19	-0.214	-0.214	ADJ
easat-1679	206	20	)	)	PUNCT
easat-1679	206	21	.	.	PUNCT
easat-1679	207	1	meanwhile	meanwhile	ADV
easat-1679	207	2	,	,	PUNCT
easat-1679	207	3	the	the	DET
easat-1679	207	4	company	company	NOUN
easat-1679	207	5	's	's	PART
easat-1679	207	6	market	market	NOUN
easat-1679	207	7	performance	performance	NOUN
easat-1679	207	8	is	be	AUX
easat-1679	207	9	described	describe	VERB
easat-1679	207	10	by	by	ADP
easat-1679	207	11	the	the	DET
easat-1679	207	12	market	market	NOUN
easat-1679	207	13	-	-	PUNCT
easat-1679	207	14	to	to	ADP
easat-1679	207	15	-	-	PUNCT
easat-1679	207	16	book	book	NOUN
easat-1679	207	17	(	(	PUNCT
easat-1679	207	18	mtb	mtb	PROPN
easat-1679	207	19	)	)	PUNCT
easat-1679	207	20	and	and	CCONJ
easat-1679	207	21	tobin	tobin	PROPN
easat-1679	207	22	's	's	PART
easat-1679	207	23	q	q	PROPN
easat-1679	207	24	(	(	PUNCT
easat-1679	207	25	fv	fv	NOUN
easat-1679	207	26	)	)	PUNCT
easat-1679	207	27	with	with	ADP
easat-1679	207	28	maximum	maximum	ADJ
easat-1679	207	29	(	(	PUNCT
easat-1679	207	30	minimum	minimum	ADJ
easat-1679	207	31	)	)	PUNCT
easat-1679	207	32	values	value	NOUN
easat-1679	207	33	of	of	ADP
easat-1679	207	34	56,792	56,792	NUM
easat-1679	207	35	(	(	PUNCT
easat-1679	207	36	0.107	0.107	NUM
easat-1679	207	37	)	)	PUNCT
easat-1679	207	38	and	and	CCONJ
easat-1679	207	39	0.51	0.51	NUM
easat-1679	207	40	(	(	PUNCT
easat-1679	207	41	1.729	1.729	NUM
easat-1679	207	42	)	)	PUNCT
easat-1679	207	43	.	.	PUNCT
easat-1679	208	1	there	there	PRON
easat-1679	208	2	is	be	VERB
easat-1679	208	3	quite	quite	DET
easat-1679	208	4	a	a	DET
easat-1679	208	5	distance	distance	NOUN
easat-1679	208	6	between	between	ADP
easat-1679	208	7	the	the	DET
easat-1679	208	8	minimum	minimum	ADJ
easat-1679	208	9	and	and	CCONJ
easat-1679	208	10	maximum	maximum	ADJ
easat-1679	208	11	values	value	NOUN
easat-1679	208	12	of	of	ADP
easat-1679	208	13	the	the	DET
easat-1679	208	14	data	datum	NOUN
easat-1679	208	15	.	.	PUNCT
easat-1679	209	1	this	this	PRON
easat-1679	209	2	can	can	AUX
easat-1679	209	3	affect	affect	VERB
easat-1679	209	4	abnormally	abnormally	ADV
easat-1679	209	5	distributed	distribute	VERB
easat-1679	209	6	data	datum	NOUN
easat-1679	209	7	.	.	PUNCT
easat-1679	210	1	the	the	DET
easat-1679	210	2	original	original	ADJ
easat-1679	210	3	data	datum	NOUN
easat-1679	210	4	shows	show	VERB
easat-1679	210	5	a	a	DET
easat-1679	210	6	high	high	ADJ
easat-1679	210	7	value	value	NOUN
easat-1679	210	8	of	of	ADP
easat-1679	210	9	the	the	DET
easat-1679	210	10	company	company	NOUN
easat-1679	210	11	's	's	PART
easat-1679	210	12	kurtosis	kurtosis	NOUN
easat-1679	210	13	for	for	ADP
easat-1679	210	14	some	some	DET
easat-1679	210	15	variables	variable	NOUN
easat-1679	210	16	,	,	PUNCT
easat-1679	210	17	indicating	indicate	VERB
easat-1679	210	18	nonnormal	nonnormal	ADJ
easat-1679	210	19	distributions	distribution	NOUN
easat-1679	210	20	.	.	PUNCT
easat-1679	211	1	to	to	PART
easat-1679	211	2	reduce	reduce	VERB
easat-1679	211	3	the	the	DET
easat-1679	211	4	possibility	possibility	NOUN
easat-1679	211	5	of	of	ADP
easat-1679	211	6	outlier	outlier	NOUN
easat-1679	211	7	effects	effect	NOUN
easat-1679	211	8	,	,	PUNCT
easat-1679	211	9	the	the	DET
easat-1679	211	10	data	datum	NOUN
easat-1679	211	11	was	be	AUX
easat-1679	211	12	winsorized	winsorize	VERB
easat-1679	211	13	(	(	PUNCT
easat-1679	211	14	lee	lee	PROPN
easat-1679	211	15	et	et	PROPN
easat-1679	211	16	al	al	PROPN
easat-1679	211	17	.	.	PROPN
easat-1679	211	18	,	,	PUNCT
easat-1679	211	19	2021	2021	NUM
easat-1679	211	20	)	)	PUNCT
easat-1679	211	21	,	,	PUNCT
easat-1679	211	22	a	a	DET
easat-1679	211	23	technique	technique	NOUN
easat-1679	211	24	also	also	ADV
easat-1679	211	25	employed	employ	VERB
easat-1679	211	26	by	by	ADP
easat-1679	211	27	several	several	ADJ
easat-1679	211	28	other	other	ADJ
easat-1679	211	29	researchers	researcher	NOUN
easat-1679	211	30	(	(	PUNCT
easat-1679	211	31	bao	bao	PROPN
easat-1679	211	32	et	et	PROPN
easat-1679	211	33	al	al	PROPN
easat-1679	211	34	.	.	PROPN
easat-1679	211	35	,	,	PUNCT
easat-1679	211	36	2023	2023	NUM
easat-1679	211	37	;	;	PUNCT
easat-1679	211	38	khanchel	khanchel	PROPN
easat-1679	211	39	et	et	PROPN
easat-1679	211	40	al	al	PROPN
easat-1679	211	41	.	.	PROPN
easat-1679	211	42	,	,	PUNCT
easat-1679	211	43	2023	2023	NUM
easat-1679	211	44	;	;	PUNCT
easat-1679	211	45	shankar	shankar	PROPN
easat-1679	211	46	shaw	shaw	PROPN
easat-1679	211	47	et	et	PROPN
easat-1679	211	48	al	al	PROPN
easat-1679	211	49	.	.	PROPN
easat-1679	211	50	,	,	PUNCT
easat-1679	211	51	2021	2021	NUM
easat-1679	211	52	;	;	PUNCT
easat-1679	211	53	shen	shen	PROPN
easat-1679	211	54	&	&	CCONJ
easat-1679	211	55	ruan	ruan	PROPN
easat-1679	211	56	,	,	PUNCT
easat-1679	211	57	2022	2022	NUM
easat-1679	211	58	;	;	PUNCT
easat-1679	212	1	xu	xu	PROPN
easat-1679	212	2	et	et	PROPN
easat-1679	212	3	al	al	PROPN
easat-1679	212	4	.	.	PROPN
easat-1679	212	5	,	,	PUNCT
easat-1679	212	6	2022	2022	NUM
easat-1679	212	7	)	)	PUNCT
easat-1679	212	8	.	.	PUNCT
easat-1679	213	1	despite	despite	SCONJ
easat-1679	213	2	winsorization	winsorization	NOUN
easat-1679	213	3	,	,	PUNCT
easat-1679	213	4	the	the	DET
easat-1679	213	5	data	data	NOUN
easat-1679	213	6	remains	remains	AUX
easat-1679	213	7	nonnormally	nonnormally	ADV
easat-1679	213	8	distributed	distribute	VERB
easat-1679	213	9	(	(	PUNCT
easat-1679	213	10	mohammed	mohammed	PROPN
easat-1679	213	11	,	,	PUNCT
easat-1679	213	12	2011	2011	NUM
easat-1679	213	13	)	)	PUNCT
easat-1679	213	14	.	.	PUNCT
easat-1679	214	1	however	however	ADV
easat-1679	214	2	,	,	PUNCT
easat-1679	214	3	hair	hair	NOUN
easat-1679	214	4	et	et	PROPN
easat-1679	214	5	al	al	PROPN
easat-1679	214	6	.	.	PROPN
easat-1679	214	7	(	(	PUNCT
easat-1679	214	8	2010	2010	NUM
easat-1679	214	9	)	)	PUNCT
easat-1679	214	10	argue	argue	VERB
easat-1679	214	11	that	that	SCONJ
easat-1679	214	12	the	the	DET
easat-1679	214	13	adverse	adverse	ADJ
easat-1679	214	14	consequences	consequence	NOUN
easat-1679	214	15	of	of	ADP
easat-1679	214	16	non	non	ADJ
easat-1679	214	17	-	-	ADJ
easat-1679	214	18	normality	normality	ADJ
easat-1679	214	19	diminish	diminish	NOUN
easat-1679	214	20	with	with	ADP
easat-1679	214	21	increasing	increase	VERB
easat-1679	214	22	sample	sample	NOUN
easat-1679	214	23	sizes	size	NOUN
easat-1679	214	24	(	(	PUNCT
easat-1679	214	25	i.e.	i.e.	X
easat-1679	214	26	,	,	PUNCT
easat-1679	214	27	200	200	NUM
easat-1679	214	28	or	or	CCONJ
easat-1679	214	29	more	more	ADJ
easat-1679	214	30	)	)	PUNCT
easat-1679	214	31	,	,	PUNCT
easat-1679	214	32	where	where	SCONJ
easat-1679	214	33	significant	significant	ADJ
easat-1679	214	34	departures	departure	NOUN
easat-1679	214	35	from	from	ADP
easat-1679	214	36	normality	normality	NOUN
easat-1679	214	37	may	may	AUX
easat-1679	214	38	become	become	VERB
easat-1679	214	39	insignificant	insignificant	ADJ
easat-1679	214	40	.	.	PUNCT
easat-1679	215	1	table	table	NOUN
easat-1679	215	2	3	3	NUM
easat-1679	215	3	.	.	PUNCT
easat-1679	215	4	descriptive	descriptive	ADJ
easat-1679	215	5	statistics	statistic	NOUN
easat-1679	215	6	.	.	PUNCT
easat-1679	216	1	mtb	mtb	NOUN
easat-1679	216	2	fv	fv	PROPN
easat-1679	216	3	clmt	clmt	PROPN
easat-1679	216	4	ghg	ghg	PROPN
easat-1679	216	5	accv	accv	PROPN
easat-1679	216	6	clmt_accv	clmt_accv	PROPN
easat-1679	216	7	ghg_accv	ghg_accv	PROPN
easat-1679	216	8	age	age	NOUN
easat-1679	216	9	roa	roa	PROPN
easat-1679	216	10	n	n	PRON
easat-1679	216	11	valid	valid	ADJ
easat-1679	216	12	208	208	NUM
easat-1679	216	13	208	208	NUM
easat-1679	216	14	208	208	NUM
easat-1679	216	15	208	208	NUM
easat-1679	216	16	208	208	NUM
easat-1679	216	17	208	208	NUM
easat-1679	216	18	208	208	NUM
easat-1679	216	19	208	208	NUM
easat-1679	216	20	208	208	NUM
easat-1679	216	21	missing	miss	VERB
easat-1679	216	22	0	0	NUM
easat-1679	216	23	0	0	NUM
easat-1679	216	24	0	0	NUM
easat-1679	216	25	0	0	NUM
easat-1679	216	26	0	0	NUM
easat-1679	216	27	0	0	NUM
easat-1679	216	28	0	0	NUM
easat-1679	216	29	0	0	NUM
easat-1679	216	30	0	0	NUM
easat-1679	216	31	mean	mean	VERB
easat-1679	216	32	2.822	2.822	NUM
easat-1679	216	33	1.388	1.388	NUM
easat-1679	216	34	0.170	0.170	NUM
easat-1679	216	35	0.158	0.158	NUM
easat-1679	216	36	-3.453	-3.453	NUM
easat-1679	216	37	-0.792	-0.792	PUNCT
easat-1679	216	38	-0.780	-0.780	PROPN
easat-1679	216	39	38.982	38.982	NUM
easat-1679	216	40	.045	.045	NUM
easat-1679	216	41	std	std	NOUN
easat-1679	216	42	.	.	PUNCT
easat-1679	216	43	error	error	NOUN
easat-1679	216	44	of	of	ADP
easat-1679	216	45	mean	mean	NOUN
easat-1679	216	46	0.3783	0.3783	NUM
easat-1679	216	47	0.119	0.119	NUM
easat-1679	216	48	0.0159	0.0159	NUM
easat-1679	216	49	.0253	.0253	PROPN
easat-1679	216	50	.230	.230	NUM
easat-1679	216	51	0.107	0.107	NUM
easat-1679	216	52	0.145	0.145	NUM
easat-1679	216	53	1.288	1.288	NUM
easat-1679	216	54	.006	.006	NUM
easat-1679	216	55	median	median	NOUN
easat-1679	216	56	1.432	1.432	NUM
easat-1679	216	57	0.716	0.716	NUM
easat-1679	216	58	0.000	0.000	NUM
easat-1679	216	59	0.000	0.000	NUM
easat-1679	216	60	-3.258	-3.258	NUM
easat-1679	216	61	0.000	0.000	NUM
easat-1679	216	62	0.000	0.000	NUM
easat-1679	216	63	38.965	38.965	NUM
easat-1679	216	64	.034	.034	NUM
easat-1679	216	65	std	std	NOUN
easat-1679	216	66	.	.	PUNCT
easat-1679	217	1	deviation	deviation	NOUN
easat-1679	217	2	5.456	5.456	NUM
easat-1679	217	3	1.729	1.729	NUM
easat-1679	217	4	0.230	0.230	NUM
easat-1679	217	5	0.366	0.366	NUM
easat-1679	217	6	3.323	3.323	NUM
easat-1679	217	7	1.548	1.548	NUM
easat-1679	217	8	2.094	2.094	NUM
easat-1679	217	9	18.586	18.586	NUM
easat-1679	217	10	.0921	.0921	NOUN
easat-1679	217	11	minimum	minimum	NOUN
easat-1679	217	12	0.107	0.107	NUM
easat-1679	217	13	0.051	0.051	NUM
easat-1679	217	14	0.000	0.000	NUM
easat-1679	217	15	0.000	0.000	NUM
easat-1679	217	16	-26.007	-26.007	PUNCT
easat-1679	217	17	-9.707	-9.707	NUM
easat-1679	217	18	-9.077	-9.077	NUM
easat-1679	217	19	6.926	6.926	NUM
easat-1679	217	20	-.214	-.214	ADJ
easat-1679	217	21	maximum	maximum	ADJ
easat-1679	217	22	56.792	56.792	NUM
easat-1679	217	23	13.655	13.655	NUM
easat-1679	217	24	1.000	1.000	NUM
easat-1679	217	25	1.000	1.000	NUM
easat-1679	217	26	2.803	2.803	NUM
easat-1679	217	27	0.879	0.879	NUM
easat-1679	217	28	0.460	0.460	NUM
easat-1679	217	29	116.647	116.647	NUM
easat-1679	217	30	.599	.599	NUM
easat-1679	217	31	mtb	mtb	NOUN
easat-1679	217	32	market	market	NOUN
easat-1679	217	33	-	-	PUNCT
easat-1679	217	34	to	to	ADP
easat-1679	217	35	-	-	PUNCT
easat-1679	217	36	book	book	NOUN
easat-1679	217	37	fv	fv	PROPN
easat-1679	217	38	firm	firm	PROPN
easat-1679	217	39	value	value	NOUN
easat-1679	217	40	clmt	clmt	NOUN
easat-1679	217	41	climate	climate	NOUN
easat-1679	217	42	change	change	NOUN
easat-1679	217	43	ghg	ghg	PROPN
easat-1679	217	44	reduction	reduction	NOUN
easat-1679	217	45	greenhouses	greenhouse	NOUN
easat-1679	217	46	gas	gas	NOUN
easat-1679	217	47	(	(	PUNCT
easat-1679	217	48	ghg	ghg	PROPN
easat-1679	217	49	)	)	PUNCT
easat-1679	217	50	emission	emission	NOUN
easat-1679	217	51	accv	accv	NOUN
easat-1679	217	52	accounting	accounting	NOUN
easat-1679	217	53	conservatism	conservatism	NOUN
easat-1679	217	54	clmt_accv	clmt_accv	PROPN
easat-1679	217	55	climate	climate	NOUN
easat-1679	217	56	change	change	NOUN
easat-1679	217	57	moderated	moderate	VERB
easat-1679	217	58	by	by	ADP
easat-1679	217	59	accounting	account	VERB
easat-1679	217	60	conservatism	conservatism	NOUN
easat-1679	217	61	ghg_accv	ghg_accv	PROPN
easat-1679	217	62	reduction	reduction	NOUN
easat-1679	217	63	ghg	ghg	PROPN
easat-1679	217	64	emissions	emission	NOUN
easat-1679	217	65	moderated	moderate	VERB
easat-1679	217	66	by	by	ADP
easat-1679	217	67	accounting	account	VERB
easat-1679	217	68	conservatism	conservatism	NOUN
easat-1679	217	69	age	age	NOUN
easat-1679	217	70	firm	firm	NOUN
easat-1679	217	71	age	age	NOUN
easat-1679	217	72	roa	roa	PROPN
easat-1679	217	73	return	return	NOUN
easat-1679	217	74	on	on	ADP
easat-1679	217	75	asset	asset	NOUN
easat-1679	217	76	table	table	NOUN
easat-1679	217	77	3	3	NUM
easat-1679	217	78	reveals	reveal	VERB
easat-1679	217	79	a	a	DET
easat-1679	217	80	correlation	correlation	NOUN
easat-1679	217	81	matrix	matrix	NOUN
easat-1679	217	82	of	of	ADP
easat-1679	217	83	all	all	DET
easat-1679	217	84	variables	variable	NOUN
easat-1679	217	85	,	,	PUNCT
easat-1679	217	86	including	include	VERB
easat-1679	217	87	age	age	NOUN
easat-1679	217	88	and	and	CCONJ
easat-1679	217	89	roa	roa	NOUN
easat-1679	217	90	as	as	ADP
easat-1679	217	91	control	control	NOUN
easat-1679	217	92	variables	variable	NOUN
easat-1679	217	93	.	.	PUNCT
easat-1679	218	1	all	all	DET
easat-1679	218	2	variables	variable	NOUN
easat-1679	218	3	do	do	AUX
easat-1679	218	4	not	not	PART
easat-1679	218	5	have	have	VERB
easat-1679	218	6	a	a	DET
easat-1679	218	7	relationship	relationship	NOUN
easat-1679	218	8	that	that	PRON
easat-1679	218	9	is	be	AUX
easat-1679	218	10	too	too	ADV
easat-1679	218	11	high	high	ADJ
easat-1679	218	12	and	and	CCONJ
easat-1679	218	13	are	be	AUX
easat-1679	218	14	free	free	ADJ
easat-1679	218	15	from	from	ADP
easat-1679	218	16	multicollinearity	multicollinearity	NOUN
easat-1679	218	17	issues	issue	NOUN
easat-1679	218	18	.	.	PUNCT
easat-1679	219	1	170	170	NUM
easat-1679	219	2	edelweiss	edelweiss	PROPN
easat-1679	219	3	applied	apply	VERB
easat-1679	219	4	science	science	NOUN
easat-1679	219	5	and	and	CCONJ
easat-1679	219	6	technology	technology	NOUN
easat-1679	219	7	issn	issn	PROPN
easat-1679	219	8	:	:	PUNCT
easat-1679	219	9	2576	2576	NUM
easat-1679	219	10	-	-	SYM
easat-1679	219	11	8484	8484	NUM
easat-1679	219	12	vol	vol	NOUN
easat-1679	219	13	.	.	PROPN
easat-1679	219	14	8	8	NUM
easat-1679	219	15	,	,	PUNCT
easat-1679	219	16	no	no	INTJ
easat-1679	219	17	.	.	NOUN
easat-1679	219	18	5	5	NUM
easat-1679	219	19	:	:	SYM
easat-1679	219	20	160	160	NUM
easat-1679	219	21	-	-	SYM
easat-1679	219	22	178	178	NUM
easat-1679	219	23	,	,	PUNCT
easat-1679	219	24	2024	2024	NUM
easat-1679	219	25	doi	doi	NOUN
easat-1679	219	26	:	:	PUNCT
easat-1679	219	27	10.55214/25768484.v8i5.1679	10.55214/25768484.v8i5.1679	NUM
easat-1679	219	28	©	©	ADP
easat-1679	219	29	2024	2024	NUM
easat-1679	219	30	by	by	ADP
easat-1679	219	31	the	the	DET
easat-1679	219	32	authors	author	NOUN
easat-1679	219	33	;	;	PUNCT
easat-1679	219	34	licensee	licensee	PROPN
easat-1679	219	35	learning	learn	VERB
easat-1679	219	36	gate	gate	NOUN
easat-1679	219	37	table	table	NOUN
easat-1679	219	38	4	4	NUM
easat-1679	219	39	.	.	PUNCT
easat-1679	219	40	correlation	correlation	NOUN
easat-1679	219	41	matrix	matrix	NOUN
easat-1679	219	42	.	.	PUNCT
easat-1679	220	1	fv	fv	PROPN
easat-1679	220	2	clmt	clmt	PROPN
easat-1679	220	3	ghg	ghg	PROPN
easat-1679	220	4	accv	accv	PROPN
easat-1679	220	5	clmt_accv	clmt_accv	PROPN
easat-1679	220	6	ghg_accv	ghg_accv	PROPN
easat-1679	220	7	age	age	PROPN
easat-1679	220	8	roa	roa	PROPN
easat-1679	220	9	fv	fv	PROPN
easat-1679	220	10	1	1	NUM
easat-1679	220	11	clmt	clmt	VERB
easat-1679	220	12	0.129	0.129	NUM
easat-1679	220	13	1	1	NUM
easat-1679	220	14	ghg	ghg	PROPN
easat-1679	220	15	0.065	0.065	NUM
easat-1679	220	16	0.666	0.666	NUM
easat-1679	220	17	1	1	NUM
easat-1679	220	18	accv	accv	NOUN
easat-1679	220	19	-0.668	-0.668	NOUN
easat-1679	220	20	-0.268	-0.268	PUNCT
easat-1679	220	21	-0.192	-0.192	X
easat-1679	220	22	1	1	NUM
easat-1679	220	23	clmt_accv	clmt_accv	X
easat-1679	220	24	-0.466	-0.466	X
easat-1679	220	25	-0.747	-0.747	PUNCT
easat-1679	220	26	-0.528	-0.528	X
easat-1679	220	27	0.648	0.648	NUM
easat-1679	220	28	1	1	NUM
easat-1679	220	29	ghg_accv	ghg_accv	NOUN
easat-1679	220	30	-0.160	-0.160	NOUN
easat-1679	220	31	-0.604	-0.604	PUNCT
easat-1679	220	32	-0.860	-0.860	X
easat-1679	220	33	0.329	0.329	NUM
easat-1679	220	34	0.670	0.670	NUM
easat-1679	220	35	1	1	NUM
easat-1679	220	36	age	age	NOUN
easat-1679	220	37	0.133	0.133	NUM
easat-1679	220	38	0.258	0.258	NUM
easat-1679	220	39	0.18	0.18	NUM
easat-1679	220	40	-0.313	-0.313	PUNCT
easat-1679	220	41	-0.276	-0.276	NOUN
easat-1679	220	42	-0.133	-0.133	PUNCT
easat-1679	220	43	1	1	NUM
easat-1679	220	44	roa	roa	NOUN
easat-1679	220	45	0.402	0.402	NUM
easat-1679	220	46	0.212	0.212	NUM
easat-1679	220	47	0.163	0.163	NUM
easat-1679	220	48	-0.526	-0.526	NOUN
easat-1679	220	49	-0.414	-0.414	PUNCT
easat-1679	220	50	-0.229	-0.229	NOUN
easat-1679	220	51	-0.25	-0.25	NUM
easat-1679	220	52	1	1	NUM
easat-1679	220	53	4.2	4.2	NUM
easat-1679	220	54	.	.	PUNCT
easat-1679	221	1	static	static	ADJ
easat-1679	221	2	panel	panel	NOUN
easat-1679	221	3	data	datum	NOUN
easat-1679	221	4	and	and	CCONJ
easat-1679	221	5	discussions	discussion	NOUN
easat-1679	221	6	table	table	NOUN
easat-1679	221	7	5	5	NUM
easat-1679	221	8	presents	present	VERB
easat-1679	221	9	the	the	DET
easat-1679	221	10	results	result	NOUN
easat-1679	221	11	of	of	ADP
easat-1679	221	12	statistical	statistical	ADJ
easat-1679	221	13	analysis	analysis	NOUN
easat-1679	221	14	of	of	ADP
easat-1679	221	15	two	two	NUM
easat-1679	221	16	models	model	NOUN
easat-1679	221	17	:	:	PUNCT
easat-1679	221	18	panel	panel	NOUN
easat-1679	221	19	a	a	PRON
easat-1679	221	20	and	and	CCONJ
easat-1679	221	21	panel	panel	NOUN
easat-1679	221	22	b.	b.	PROPN
easat-1679	221	23	the	the	DET
easat-1679	221	24	two	two	NUM
easat-1679	221	25	models	model	NOUN
easat-1679	221	26	were	be	AUX
easat-1679	221	27	subjected	subject	VERB
easat-1679	221	28	to	to	ADP
easat-1679	221	29	the	the	DET
easat-1679	221	30	same	same	ADJ
easat-1679	221	31	statistical	statistical	ADJ
easat-1679	221	32	tests	test	NOUN
easat-1679	221	33	,	,	PUNCT
easat-1679	221	34	starting	start	VERB
easat-1679	221	35	with	with	ADP
easat-1679	221	36	pols	pol	NOUN
easat-1679	221	37	,	,	PUNCT
easat-1679	221	38	rem	rem	NOUN
easat-1679	221	39	,	,	PUNCT
easat-1679	221	40	and	and	CCONJ
easat-1679	221	41	fem	fem	PROPN
easat-1679	221	42	.	.	PUNCT
easat-1679	222	1	next	next	ADV
easat-1679	222	2	,	,	PUNCT
easat-1679	222	3	to	to	PART
easat-1679	222	4	determine	determine	VERB
easat-1679	222	5	the	the	DET
easat-1679	222	6	optimal	optimal	ADJ
easat-1679	222	7	test	test	NOUN
easat-1679	222	8	,	,	PUNCT
easat-1679	222	9	a	a	DET
easat-1679	222	10	breusch	breusch	NOUN
easat-1679	222	11	and	and	CCONJ
easat-1679	222	12	pagan	pagan	VERB
easat-1679	222	13	lagrangian	lagrangian	ADJ
easat-1679	222	14	multiplier	multiplier	ADV
easat-1679	222	15	(	(	PUNCT
easat-1679	222	16	bp	bp	PROPN
easat-1679	222	17	-	-	PUNCT
easat-1679	222	18	lm	lm	ADJ
easat-1679	222	19	test	test	NOUN
easat-1679	222	20	)	)	PUNCT
easat-1679	222	21	and	and	CCONJ
easat-1679	222	22	the	the	DET
easat-1679	222	23	haustman	haustman	NOUN
easat-1679	222	24	tests	test	NOUN
easat-1679	222	25	were	be	AUX
easat-1679	222	26	conducted	conduct	VERB
easat-1679	222	27	.	.	PUNCT
easat-1679	223	1	based	base	VERB
easat-1679	223	2	on	on	ADP
easat-1679	223	3	table	table	NOUN
easat-1679	223	4	5	5	NUM
easat-1679	223	5	,	,	PUNCT
easat-1679	223	6	both	both	DET
easat-1679	223	7	panel	panel	NOUN
easat-1679	223	8	a	a	PRON
easat-1679	223	9	and	and	CCONJ
easat-1679	223	10	panel	panel	NOUN
easat-1679	223	11	b	b	PROPN
easat-1679	223	12	indicate	indicate	VERB
easat-1679	223	13	preference	preference	NOUN
easat-1679	223	14	for	for	ADP
easat-1679	223	15	the	the	DET
easat-1679	223	16	rem	rem	NOUN
easat-1679	223	17	test	test	NOUN
easat-1679	223	18	.	.	PUNCT
easat-1679	224	1	the	the	DET
easat-1679	224	2	next	next	ADJ
easat-1679	224	3	tests	test	NOUN
easat-1679	224	4	are	be	AUX
easat-1679	224	5	multicollinearity	multicollinearity	NOUN
easat-1679	224	6	,	,	PUNCT
easat-1679	224	7	heteroskedasticity	heteroskedasticity	NOUN
easat-1679	224	8	,	,	PUNCT
easat-1679	224	9	and	and	CCONJ
easat-1679	224	10	autocorrelation	autocorrelation	NOUN
easat-1679	224	11	tests	test	NOUN
easat-1679	224	12	.	.	PUNCT
easat-1679	225	1	the	the	DET
easat-1679	225	2	results	result	NOUN
easat-1679	225	3	show	show	VERB
easat-1679	225	4	that	that	SCONJ
easat-1679	225	5	both	both	DET
easat-1679	225	6	panels	panel	NOUN
easat-1679	225	7	have	have	VERB
easat-1679	225	8	heteroskedasticity	heteroskedasticity	NOUN
easat-1679	225	9	and	and	CCONJ
easat-1679	225	10	autocorrelation	autocorrelation	NOUN
easat-1679	225	11	issues	issue	NOUN
easat-1679	225	12	.	.	PUNCT
easat-1679	226	1	as	as	ADP
easat-1679	226	2	a	a	DET
easat-1679	226	3	result	result	NOUN
easat-1679	226	4	,	,	PUNCT
easat-1679	226	5	the	the	DET
easat-1679	226	6	rem	rem	NOUN
easat-1679	226	7	test	test	NOUN
easat-1679	226	8	results	result	NOUN
easat-1679	226	9	can	can	AUX
easat-1679	226	10	not	not	PART
easat-1679	226	11	be	be	AUX
easat-1679	226	12	used	use	VERB
easat-1679	226	13	as	as	ADP
easat-1679	226	14	a	a	DET
easat-1679	226	15	guide	guide	NOUN
easat-1679	226	16	to	to	PART
easat-1679	226	17	prove	prove	VERB
easat-1679	226	18	the	the	DET
easat-1679	226	19	hypothesis	hypothesis	NOUN
easat-1679	226	20	.	.	PUNCT
easat-1679	227	1	to	to	PART
easat-1679	227	2	address	address	VERB
easat-1679	227	3	this	this	DET
easat-1679	227	4	issue	issue	NOUN
easat-1679	227	5	,	,	PUNCT
easat-1679	227	6	we	we	PRON
easat-1679	227	7	employed	employ	VERB
easat-1679	227	8	the	the	DET
easat-1679	227	9	generalised	generalise	VERB
easat-1679	227	10	least	least	ADJ
easat-1679	227	11	squares	square	NOUN
easat-1679	227	12	(	(	PUNCT
easat-1679	227	13	gls	gls	NOUN
easat-1679	227	14	)	)	PUNCT
easat-1679	227	15	technique	technique	NOUN
easat-1679	227	16	(	(	PUNCT
easat-1679	227	17	akrout	akrout	PROPN
easat-1679	227	18	&	&	CCONJ
easat-1679	227	19	othman	othman	PROPN
easat-1679	227	20	,	,	PUNCT
easat-1679	227	21	2016	2016	NUM
easat-1679	227	22	;	;	PUNCT
easat-1679	227	23	bui	bui	PROPN
easat-1679	227	24	et	et	PROPN
easat-1679	227	25	al	al	PROPN
easat-1679	227	26	.	.	PROPN
easat-1679	227	27	,	,	PUNCT
easat-1679	227	28	2023	2023	NUM
easat-1679	227	29	;	;	PUNCT
easat-1679	227	30	haddad	haddad	PROPN
easat-1679	227	31	&	&	CCONJ
easat-1679	227	32	ammari	ammari	PROPN
easat-1679	227	33	,	,	PUNCT
easat-1679	227	34	2021	2021	NUM
easat-1679	227	35	)	)	PUNCT
easat-1679	227	36	.	.	PUNCT
easat-1679	228	1	based	base	VERB
easat-1679	228	2	on	on	ADP
easat-1679	228	3	the	the	DET
easat-1679	228	4	results	result	NOUN
easat-1679	228	5	of	of	ADP
easat-1679	228	6	the	the	DET
easat-1679	228	7	gls	gls	NOUN
easat-1679	228	8	test	test	NOUN
easat-1679	228	9	,	,	PUNCT
easat-1679	228	10	all	all	DET
easat-1679	228	11	independent	independent	ADJ
easat-1679	228	12	variables	variable	NOUN
easat-1679	228	13	have	have	VERB
easat-1679	228	14	a	a	DET
easat-1679	228	15	significant	significant	ADJ
easat-1679	228	16	effect	effect	NOUN
easat-1679	228	17	on	on	ADP
easat-1679	228	18	firm	firm	ADJ
easat-1679	228	19	value	value	NOUN
easat-1679	228	20	except	except	SCONJ
easat-1679	228	21	for	for	ADP
easat-1679	228	22	the	the	DET
easat-1679	228	23	ghg	ghg	PROPN
easat-1679	228	24	variable	variable	NOUN
easat-1679	228	25	in	in	ADP
easat-1679	228	26	panel	panel	NOUN
easat-1679	228	27	a.	a.	NOUN
easat-1679	228	28	furthermore	furthermore	ADV
easat-1679	228	29	,	,	PUNCT
easat-1679	228	30	several	several	ADJ
easat-1679	228	31	variables	variable	NOUN
easat-1679	228	32	have	have	VERB
easat-1679	228	33	an	an	DET
easat-1679	228	34	effect	effect	NOUN
easat-1679	228	35	below	below	ADP
easat-1679	228	36	the	the	DET
easat-1679	228	37	<	<	X
easat-1679	228	38	0.01	0.01	NUM
easat-1679	228	39	level	level	NOUN
easat-1679	228	40	(	(	PUNCT
easat-1679	228	41	panel	panel	NOUN
easat-1679	228	42	a	a	PRON
easat-1679	228	43	are	be	AUX
easat-1679	228	44	accv	accv	NOUN
easat-1679	228	45	,	,	PUNCT
easat-1679	228	46	clmt_accv	clmt_accv	PROPN
easat-1679	228	47	;	;	PUNCT
easat-1679	228	48	panel	panel	NOUN
easat-1679	228	49	b	b	PROPN
easat-1679	228	50	are	be	AUX
easat-1679	228	51	clmt	clmt	PROPN
easat-1679	228	52	,	,	PUNCT
easat-1679	228	53	ghg	ghg	PROPN
easat-1679	228	54	,	,	PUNCT
easat-1679	228	55	accv	accv	PROPN
easat-1679	228	56	,	,	PUNCT
easat-1679	228	57	clmt_accv	clmt_accv	PROPN
easat-1679	228	58	,	,	PUNCT
easat-1679	228	59	and	and	CCONJ
easat-1679	228	60	ghg_accv	ghg_accv	NOUN
easat-1679	228	61	)	)	PUNCT
easat-1679	228	62	.	.	PUNCT
easat-1679	229	1	table	table	NOUN
easat-1679	229	2	5	5	NUM
easat-1679	229	3	.	.	PUNCT
easat-1679	230	1	static	static	ADJ
easat-1679	230	2	panel	panel	NOUN
easat-1679	230	3	data	data	VERB
easat-1679	230	4	analysis	analysis	NOUN
easat-1679	230	5	.	.	PUNCT
easat-1679	231	1	pols	pol	NOUN
easat-1679	231	2	rem	rem	PUNCT
easat-1679	231	3	fem	fem	NOUN
easat-1679	231	4	gls	gls	PROPN
easat-1679	231	5	panel	panel	NOUN
easat-1679	231	6	a	a	DET
easat-1679	231	7	panel	panel	NOUN
easat-1679	231	8	b	b	PROPN
easat-1679	231	9	panel	panel	NOUN
easat-1679	231	10	a	a	DET
easat-1679	231	11	panel	panel	NOUN
easat-1679	231	12	b	b	PROPN
easat-1679	231	13	panel	panel	NOUN
easat-1679	231	14	a	a	DET
easat-1679	231	15	panel	panel	NOUN
easat-1679	231	16	b	b	PROPN
easat-1679	231	17	panel	panel	NOUN
easat-1679	231	18	a	a	DET
easat-1679	231	19	panel	panel	NOUN
easat-1679	231	20	b	b	NOUN
easat-1679	231	21	constant	constant	ADJ
easat-1679	231	22	0.001	0.001	NUM
easat-1679	231	23	*	*	PUNCT
easat-1679	231	24	*	*	PUNCT
easat-1679	231	25	*	*	PUNCT
easat-1679	231	26	(	(	PUNCT
easat-1679	231	27	0.73	0.73	NUM
easat-1679	231	28	)	)	PUNCT
easat-1679	231	29	0.276	0.276	NUM
easat-1679	231	30	(	(	PUNCT
easat-1679	231	31	0.727	0.727	NUM
easat-1679	231	32	)	)	PUNCT
easat-1679	231	33	0.478	0.478	NUM
easat-1679	231	34	(	(	PUNCT
easat-1679	231	35	0.217	0.217	NUM
easat-1679	231	36	)	)	PUNCT
easat-1679	231	37	0.101	0.101	NUM
easat-1679	231	38	(	(	PUNCT
easat-1679	231	39	-1.569	-1.569	NOUN
easat-1679	231	40	)	)	PUNCT
easat-1679	231	41	0.960	0.960	NUM
easat-1679	231	42	(	(	PUNCT
easat-1679	231	43	0.132	0.132	NUM
easat-1679	231	44	)	)	PUNCT
easat-1679	231	45	0.338	0.338	NUM
easat-1679	231	46	(	(	PUNCT
easat-1679	231	47	-6.694	-6.694	X
easat-1679	231	48	)	)	PUNCT
easat-1679	231	49	0.001	0.001	NUM
easat-1679	231	50	*	*	PUNCT
easat-1679	231	51	*	*	PUNCT
easat-1679	231	52	*	*	PUNCT
easat-1679	231	53	(	(	PUNCT
easat-1679	231	54	0.73	0.73	NUM
easat-1679	231	55	)	)	PUNCT
easat-1679	231	56	0.265	0.265	NUM
easat-1679	231	57	(	(	PUNCT
easat-1679	231	58	0.727	0.727	NUM
easat-1679	231	59	)	)	PUNCT
easat-1679	231	60	clmt	clmt	NOUN
easat-1679	231	61	0.018	0.018	NUM
easat-1679	231	62	*	*	PUNCT
easat-1679	231	63	*	*	PUNCT
easat-1679	231	64	(	(	PUNCT
easat-1679	231	65	-1.812	-1.812	ADJ
easat-1679	231	66	)	)	PUNCT
easat-1679	231	67	0.000	0.000	NUM
easat-1679	232	1	*	*	PUNCT
easat-1679	232	2	*	*	PUNCT
easat-1679	232	3	*	*	PUNCT
easat-1679	232	4	(	(	PUNCT
easat-1679	232	5	-10.12	-10.12	NOUN
easat-1679	232	6	)	)	PUNCT
easat-1679	232	7	0.788	0.788	NUM
easat-1679	232	8	(	(	PUNCT
easat-1679	232	9	0.110	0.110	NUM
easat-1679	232	10	)	)	PUNCT
easat-1679	232	11	0.805	0.805	NUM
easat-1679	232	12	(	(	PUNCT
easat-1679	232	13	0.295	0.295	NUM
easat-1679	232	14	)	)	PUNCT
easat-1679	232	15	0.981	0.981	NUM
easat-1679	232	16	(	(	PUNCT
easat-1679	232	17	-0.103	-0.103	NOUN
easat-1679	232	18	)	)	PUNCT
easat-1679	232	19	0.466	0.466	NUM
easat-1679	232	20	(	(	PUNCT
easat-1679	232	21	0.832	0.832	NUM
easat-1679	232	22	)	)	PUNCT
easat-1679	232	23	0.015	0.015	NUM
easat-1679	232	24	*	*	PUNCT
easat-1679	232	25	*	*	PUNCT
easat-1679	232	26	(	(	PUNCT
easat-1679	232	27	-1.813	-1.813	NUM
easat-1679	232	28	)	)	PUNCT
easat-1679	232	29	0.000	0.000	NUM
easat-1679	232	30	*	*	PUNCT
easat-1679	232	31	*	*	PUNCT
easat-1679	232	32	*	*	PUNCT
easat-1679	232	33	(	(	PUNCT
easat-1679	232	34	-10.119	-10.119	PROPN
easat-1679	232	35	)	)	PUNCT
easat-1679	232	36	ghg	ghg	PROPN
easat-1679	232	37	0.230	0.230	NUM
easat-1679	232	38	(	(	PUNCT
easat-1679	232	39	0.683	0.683	NUM
easat-1679	232	40	)	)	PUNCT
easat-1679	232	41	0.001	0.001	NUM
easat-1679	232	42	*	*	PUNCT
easat-1679	232	43	*	*	PUNCT
easat-1679	232	44	*	*	PUNCT
easat-1679	232	45	(	(	PUNCT
easat-1679	232	46	5.582	5.582	NUM
easat-1679	232	47	)	)	PUNCT
easat-1679	232	48	0.787	0.787	NUM
easat-1679	232	49	(	(	PUNCT
easat-1679	232	50	-0.073	-0.073	NOUN
easat-1679	232	51	)	)	PUNCT
easat-1679	232	52	0.841	0.841	NUM
easat-1679	232	53	(	(	PUNCT
easat-1679	232	54	-0.157	-0.157	NOUN
easat-1679	232	55	)	)	PUNCT
easat-1679	232	56	0.546	0.546	NUM
easat-1679	232	57	(	(	PUNCT
easat-1679	232	58	-0.158	-0.158	NOUN
easat-1679	232	59	)	)	PUNCT
easat-1679	232	60	0.178	0.178	NUM
easat-1679	232	61	(	(	PUNCT
easat-1679	232	62	-0.935	-0.935	NUM
easat-1679	232	63	)	)	PUNCT
easat-1679	232	64	0.219	0.219	NUM
easat-1679	232	65	(	(	PUNCT
easat-1679	232	66	0.683	0.683	NUM
easat-1679	232	67	)	)	PUNCT
easat-1679	232	68	0.001	0.001	NUM
easat-1679	232	69	*	*	PUNCT
easat-1679	232	70	*	*	PUNCT
easat-1679	232	71	*	*	PUNCT
easat-1679	232	72	(	(	PUNCT
easat-1679	232	73	5.583	5.583	NUM
easat-1679	232	74	)	)	PUNCT
easat-1679	232	75	accv	accv	NOUN
easat-1679	233	1	0.000	0.000	NUM
easat-1679	233	2	*	*	PUNCT
easat-1679	234	1	*	*	PUNCT
easat-1679	234	2	*	*	PUNCT
easat-1679	234	3	(	(	PUNCT
easat-1679	234	4	-0.27	-0.27	ADJ
easat-1679	234	5	)	)	PUNCT
easat-1679	234	6	0.000	0.000	NUM
easat-1679	234	7	*	*	PUNCT
easat-1679	234	8	*	*	PUNCT
easat-1679	234	9	*	*	PUNCT
easat-1679	234	10	(	(	PUNCT
easat-1679	234	11	-0.697	-0.697	PROPN
easat-1679	234	12	)	)	PUNCT
easat-1679	234	13	0.000	0.000	NUM
easat-1679	234	14	*	*	PUNCT
easat-1679	234	15	*	*	PUNCT
easat-1679	234	16	*	*	PUNCT
easat-1679	234	17	(	(	PUNCT
easat-1679	234	18	-0.532	-0.532	X
easat-1679	234	19	)	)	PUNCT
easat-1679	234	20	0.000	0.000	NUM
easat-1679	234	21	*	*	PUNCT
easat-1679	234	22	*	*	PUNCT
easat-1679	234	23	*	*	PUNCT
easat-1679	234	24	(	(	PUNCT
easat-1679	234	25	-1.644	-1.644	NUM
easat-1679	234	26	)	)	PUNCT
easat-1679	234	27	0.000	0.000	NUM
easat-1679	234	28	*	*	PUNCT
easat-1679	234	29	*	*	PUNCT
easat-1679	234	30	*	*	PUNCT
easat-1679	234	31	(	(	PUNCT
easat-1679	234	32	-0.68	-0.68	NOUN
easat-1679	234	33	)	)	PUNCT
easat-1679	234	34	0.000	0.000	NUM
easat-1679	234	35	*	*	PUNCT
easat-1679	234	36	*	*	PUNCT
easat-1679	234	37	*	*	PUNCT
easat-1679	234	38	(	(	PUNCT
easat-1679	234	39	-2.037	-2.037	PROPN
easat-1679	234	40	)	)	PUNCT
easat-1679	234	41	0.000	0.000	NUM
easat-1679	234	42	*	*	PUNCT
easat-1679	234	43	*	*	PUNCT
easat-1679	234	44	*	*	PUNCT
easat-1679	234	45	(	(	PUNCT
easat-1679	234	46	-0.270	-0.270	PROPN
easat-1679	234	47	)	)	PUNCT
easat-1679	234	48	0.000	0.000	NUM
easat-1679	234	49	*	*	PUNCT
easat-1679	234	50	*	*	PUNCT
easat-1679	234	51	*	*	PUNCT
easat-1679	234	52	(	(	PUNCT
easat-1679	234	53	-0.697	-0.697	X
easat-1679	234	54	)	)	PUNCT
easat-1679	234	55	clmt_accv	clmt_accv	NOUN
easat-1679	234	56	0.001	0.001	NUM
easat-1679	234	57	*	*	PUNCT
easat-1679	234	58	*	*	PUNCT
easat-1679	234	59	*	*	PUNCT
easat-1679	234	60	(	(	PUNCT
easat-1679	234	61	-0.455	-0.455	NOUN
easat-1679	234	62	)	)	PUNCT
easat-1679	234	63	0.000	0.000	NUM
easat-1679	235	1	*	*	PUNCT
easat-1679	235	2	*	*	PUNCT
easat-1679	235	3	*	*	PUNCT
easat-1679	235	4	(	(	PUNCT
easat-1679	235	5	-2.665	-2.665	NOUN
easat-1679	235	6	)	)	PUNCT
easat-1679	235	7	0.624	0.624	NUM
easat-1679	235	8	(	(	PUNCT
easat-1679	235	9	0.045	0.045	NUM
easat-1679	235	10	)	)	PUNCT
easat-1679	235	11	(	(	PUNCT
easat-1679	235	12	0.407	0.407	NUM
easat-1679	235	13	(	(	PUNCT
easat-1679	235	14	0.226	0.226	NUM
easat-1679	235	15	)	)	PUNCT
easat-1679	235	16	0.892	0.892	NUM
easat-1679	235	17	(	(	PUNCT
easat-1679	235	18	-0.013	-0.013	NUM
easat-1679	235	19	)	)	PUNCT
easat-1679	235	20	0.108	0.108	NUM
easat-1679	235	21	(	(	PUNCT
easat-1679	235	22	0.415	0.415	NUM
easat-1679	235	23	)	)	PUNCT
easat-1679	235	24	0.001	0.001	NUM
easat-1679	235	25	*	*	PUNCT
easat-1679	235	26	*	*	PUNCT
easat-1679	235	27	*	*	PUNCT
easat-1679	235	28	(	(	PUNCT
easat-1679	235	29	-0.455	-0.455	NOUN
easat-1679	235	30	)	)	PUNCT
easat-1679	235	31	0.000	0.000	NUM
easat-1679	236	1	*	*	PUNCT
easat-1679	236	2	*	*	PUNCT
easat-1679	236	3	*	*	PUNCT
easat-1679	236	4	(	(	PUNCT
easat-1679	236	5	-2.665	-2.665	NOUN
easat-1679	236	6	)	)	PUNCT
easat-1679	236	7	ghg_accv	ghg_accv	NOUN
easat-1679	236	8	0.033	0.033	NUM
easat-1679	236	9	*	*	PUNCT
easat-1679	236	10	*	*	PUNCT
easat-1679	236	11	(	(	PUNCT
easat-1679	236	12	0.22	0.22	NUM
easat-1679	236	13	)	)	PUNCT
easat-1679	236	14	0.000	0.000	NUM
easat-1679	237	1	*	*	PUNCT
easat-1679	237	2	*	*	PUNCT
easat-1679	237	3	*	*	PUNCT
easat-1679	237	4	(	(	PUNCT
easat-1679	237	5	1.78	1.78	NUM
easat-1679	237	6	)	)	PUNCT
easat-1679	237	7	0.946	0.946	NUM
easat-1679	237	8	(	(	PUNCT
easat-1679	237	9	0.004	0.004	NUM
easat-1679	237	10	)	)	PUNCT
easat-1679	237	11	0.845	0.845	NUM
easat-1679	237	12	(	(	PUNCT
easat-1679	237	13	0.034	0.034	NUM
easat-1679	237	14	)	)	PUNCT
easat-1679	237	15	0.932	0.932	NUM
easat-1679	237	16	(	(	PUNCT
easat-1679	237	17	-0.005	-0.005	NUM
easat-1679	237	18	)	)	PUNCT
easat-1679	237	19	0.213	0.213	NUM
easat-1679	237	20	(	(	PUNCT
easat-1679	237	21	-0.198	-0.198	CCONJ
easat-1679	237	22	)	)	PUNCT
easat-1679	237	23	0.029	0.029	NUM
easat-1679	237	24	*	*	PUNCT
easat-1679	237	25	*	*	PUNCT
easat-1679	237	26	(	(	PUNCT
easat-1679	237	27	0.220	0.220	NUM
easat-1679	237	28	)	)	PUNCT
easat-1679	237	29	0.000	0.000	NUM
easat-1679	237	30	*	*	PUNCT
easat-1679	238	1	*	*	PUNCT
easat-1679	238	2	*	*	PUNCT
easat-1679	238	3	(	(	PUNCT
easat-1679	238	4	1.779	1.779	NUM
easat-1679	238	5	)	)	PUNCT
easat-1679	238	6	age	age	NOUN
easat-1679	238	7	0.111	0.111	NUM
easat-1679	238	8	(	(	PUNCT
easat-1679	238	9	-0.008	-0.008	NOUN
easat-1679	238	10	)	)	PUNCT
easat-1679	238	11	0.815	0.815	NUM
easat-1679	238	12	(	(	PUNCT
easat-1679	238	13	-0.004	-0.004	NUM
easat-1679	238	14	)	)	PUNCT
easat-1679	238	15	0.026	0.026	NUM
easat-1679	238	16	*	*	PUNCT
easat-1679	238	17	*	*	PUNCT
easat-1679	238	18	(	(	PUNCT
easat-1679	238	19	-0.016	-0.016	ADV
easat-1679	238	20	)	)	PUNCT
easat-1679	238	21	0.241	0.241	NUM
easat-1679	238	22	(	(	PUNCT
easat-1679	238	23	-0.026	-0.026	X
easat-1679	238	24	)	)	PUNCT
easat-1679	238	25	0.690	0.690	NUM
easat-1679	238	26	(	(	PUNCT
easat-1679	238	27	-0.027	-0.027	NUM
easat-1679	238	28	)	)	PUNCT
easat-1679	238	29	0.699	0.699	NUM
easat-1679	238	30	(	(	PUNCT
easat-1679	238	31	0.07	0.07	NUM
easat-1679	238	32	)	)	PUNCT
easat-1679	238	33	0.102	0.102	NUM
easat-1679	238	34	(	(	PUNCT
easat-1679	238	35	-0.008	-0.008	NOUN
easat-1679	238	36	)	)	PUNCT
easat-1679	238	37	0.811	0.811	NUM
easat-1679	238	38	(	(	PUNCT
easat-1679	238	39	-0.004	-0.004	NUM
easat-1679	238	40	)	)	PUNCT
easat-1679	238	41	roa	roa	NOUN
easat-1679	238	42	0.242	0.242	NUM
easat-1679	238	43	(	(	PUNCT
easat-1679	238	44	1.322	1.322	NUM
easat-1679	238	45	)	)	PUNCT
easat-1679	238	46	0.730	0.730	NUM
easat-1679	238	47	(	(	PUNCT
easat-1679	238	48	-1.168	-1.168	NOUN
easat-1679	238	49	)	)	PUNCT
easat-1679	238	50	0.802	0.802	NUM
easat-1679	238	51	(	(	PUNCT
easat-1679	238	52	-0.176	-0.176	NOUN
easat-1679	238	53	)	)	PUNCT
easat-1679	238	54	0.435	0.435	NUM
easat-1679	238	55	(	(	PUNCT
easat-1679	238	56	-1.589	-1.589	PROPN
easat-1679	238	57	)	)	PUNCT
easat-1679	238	58	0.633	0.633	NUM
easat-1679	238	59	(	(	PUNCT
easat-1679	238	60	-0.329	-0.329	NUM
easat-1679	238	61	)	)	PUNCT
easat-1679	238	62	0.486	0.486	NUM
easat-1679	238	63	(	(	PUNCT
easat-1679	238	64	-1.271	-1.271	NUM
easat-1679	238	65	)	)	PUNCT
easat-1679	238	66	0.231	0.231	NUM
easat-1679	238	67	(	(	PUNCT
easat-1679	238	68	1.322	1.322	NUM
easat-1679	238	69	)	)	PUNCT
easat-1679	238	70	0.725	0.725	NUM
easat-1679	238	71	(	(	PUNCT
easat-1679	238	72	-1.168	-1.168	NOUN
easat-1679	238	73	)	)	PUNCT
easat-1679	238	74	observation	observation	NOUN
easat-1679	238	75	208	208	NUM
easat-1679	238	76	208	208	NUM
easat-1679	238	77	208	208	NUM
easat-1679	238	78	208	208	NUM
easat-1679	238	79	breush	breush	NOUN
easat-1679	238	80	and	and	CCONJ
easat-1679	238	81	pagan	pagan	VERB
easat-1679	238	82	lagrangian	lagrangian	ADJ
easat-1679	238	83	test	test	NOUN
easat-1679	238	84	chibar2	chibar2	NOUN
easat-1679	238	85	:	:	PUNCT
easat-1679	238	86	panel	panel	NOUN
easat-1679	238	87	a	a	PRON
easat-1679	238	88	(	(	PUNCT
easat-1679	238	89	8.31	8.31	NUM
easat-1679	238	90	)	)	PUNCT
easat-1679	238	91	and	and	CCONJ
easat-1679	238	92	panel	panel	NOUN
easat-1679	238	93	b	b	PROPN
easat-1679	238	94	(	(	PUNCT
easat-1679	238	95	44.06	44.06	NUM
easat-1679	238	96	)	)	PUNCT
easat-1679	238	97	prob	prob	NOUN
easat-1679	238	98	>	>	X
easat-1679	238	99	chibar2	chibar2	PROPN
easat-1679	238	100	:	:	PUNCT
easat-1679	238	101	panel	panel	NOUN
easat-1679	238	102	a	a	PRON
easat-1679	238	103	(	(	PUNCT
easat-1679	238	104	0.002	0.002	NUM
easat-1679	238	105	)	)	PUNCT
easat-1679	238	106	and	and	CCONJ
easat-1679	238	107	panel	panel	NOUN
easat-1679	238	108	b	b	PROPN
easat-1679	238	109	(	(	PUNCT
easat-1679	238	110	0.000	0.000	NUM
easat-1679	238	111	)	)	PUNCT
easat-1679	238	112	171	171	NUM
easat-1679	238	113	edelweiss	edelweiss	PROPN
easat-1679	238	114	applied	apply	VERB
easat-1679	238	115	science	science	NOUN
easat-1679	238	116	and	and	CCONJ
easat-1679	238	117	technology	technology	NOUN
easat-1679	238	118	issn	issn	PROPN
easat-1679	238	119	:	:	PUNCT
easat-1679	238	120	2576	2576	NUM
easat-1679	238	121	-	-	SYM
easat-1679	238	122	8484	8484	NUM
easat-1679	238	123	vol	vol	NOUN
easat-1679	238	124	.	.	PROPN
easat-1679	238	125	8	8	NUM
easat-1679	238	126	,	,	PUNCT
easat-1679	238	127	no	no	INTJ
easat-1679	238	128	.	.	NOUN
easat-1679	238	129	5	5	NUM
easat-1679	238	130	:	:	SYM
easat-1679	238	131	160	160	NUM
easat-1679	238	132	-	-	SYM
easat-1679	238	133	178	178	NUM
easat-1679	238	134	,	,	PUNCT
easat-1679	238	135	2024	2024	NUM
easat-1679	238	136	doi	doi	NOUN
easat-1679	238	137	:	:	PUNCT
easat-1679	238	138	10.55214/25768484.v8i5.1679	10.55214/25768484.v8i5.1679	NUM
easat-1679	238	139	©	©	ADP
easat-1679	238	140	2024	2024	NUM
easat-1679	238	141	by	by	ADP
easat-1679	238	142	the	the	DET
easat-1679	238	143	authors	author	NOUN
easat-1679	238	144	;	;	PUNCT
easat-1679	238	145	licensee	licensee	PROPN
easat-1679	238	146	learning	learn	VERB
easat-1679	238	147	gate	gate	NOUN
easat-1679	238	148	pols	pol	NOUN
easat-1679	238	149	rem	rem	PUNCT
easat-1679	238	150	fem	fem	NOUN
easat-1679	238	151	gls	gls	PROPN
easat-1679	238	152	panel	panel	NOUN
easat-1679	238	153	a	a	DET
easat-1679	238	154	panel	panel	NOUN
easat-1679	238	155	b	b	PROPN
easat-1679	238	156	panel	panel	NOUN
easat-1679	238	157	a	a	DET
easat-1679	238	158	panel	panel	NOUN
easat-1679	238	159	b	b	PROPN
easat-1679	238	160	panel	panel	NOUN
easat-1679	238	161	a	a	DET
easat-1679	238	162	panel	panel	NOUN
easat-1679	238	163	b	b	PROPN
easat-1679	238	164	panel	panel	NOUN
easat-1679	238	165	a	a	DET
easat-1679	238	166	panel	panel	NOUN
easat-1679	238	167	b	b	PROPN
easat-1679	238	168	hausman	hausman	PROPN
easat-1679	238	169	test	test	NOUN
easat-1679	238	170	panel	panel	NOUN
easat-1679	238	171	a	a	DET
easat-1679	238	172	(	(	PUNCT
easat-1679	238	173	-32.18	-32.18	NOUN
easat-1679	238	174	)	)	PUNCT
easat-1679	238	175	and	and	CCONJ
easat-1679	238	176	panel	panel	NOUN
easat-1679	238	177	b	b	PROPN
easat-1679	238	178	(	(	PUNCT
easat-1679	238	179	7.83	7.83	NUM
easat-1679	238	180	)	)	PUNCT
easat-1679	238	181	panel	panel	NOUN
easat-1679	238	182	a	a	X
easat-1679	238	183	:	:	PUNCT
easat-1679	238	184	the	the	DET
easat-1679	238	185	model	model	NOUN
easat-1679	238	186	does	do	AUX
easat-1679	238	187	not	not	PART
easat-1679	238	188	satisfy	satisfy	VERB
easat-1679	238	189	the	the	DET
easat-1679	238	190	hausman	hausman	ADJ
easat-1679	238	191	test	test	NOUN
easat-1679	238	192	's	's	PART
easat-1679	238	193	asymptotic	asymptotic	ADJ
easat-1679	238	194	assumptions	assumption	NOUN
easat-1679	238	195	panel	panel	NOUN
easat-1679	238	196	b	b	NOUN
easat-1679	238	197	:	:	PUNCT
easat-1679	238	198	0.3474	0.3474	NUM
easat-1679	238	199	>	>	X
easat-1679	238	200	0,05	0,05	NOUN
easat-1679	238	201	multicollinearity	multicollinearity	NOUN
easat-1679	238	202	test	test	NOUN
easat-1679	238	203	panel	panel	NOUN
easat-1679	238	204	a	a	DET
easat-1679	238	205	(	(	PUNCT
easat-1679	238	206	3.85	3.85	NUM
easat-1679	238	207	)	)	PUNCT
easat-1679	238	208	and	and	CCONJ
easat-1679	238	209	panel	panel	NOUN
easat-1679	238	210	b	b	PROPN
easat-1679	238	211	(	(	PUNCT
easat-1679	238	212	3.85	3.85	NUM
easat-1679	238	213	)	)	PUNCT
easat-1679	238	214	modified	modify	VERB
easat-1679	238	215	wald	wald	PROPN
easat-1679	238	216	test	test	NOUN
easat-1679	238	217	prob	prob	PROPN
easat-1679	238	218	>	>	PROPN
easat-1679	238	219	chi2	chi2	PROPN
easat-1679	238	220	:	:	PUNCT
easat-1679	238	221	panel	panel	NOUN
easat-1679	238	222	a	a	DET
easat-1679	238	223	(	(	PUNCT
easat-1679	238	224	0.0000	0.0000	NUM
easat-1679	238	225	)	)	PUNCT
easat-1679	238	226	and	and	CCONJ
easat-1679	238	227	panel	panel	NOUN
easat-1679	238	228	b	b	PROPN
easat-1679	238	229	(	(	PUNCT
easat-1679	238	230	0.000	0.000	NUM
easat-1679	238	231	)	)	PUNCT
easat-1679	238	232	breush	breush	NOUN
easat-1679	238	233	-	-	PUNCT
easat-1679	238	234	godfrey	godfrey	PROPN
easat-1679	238	235	lm	lm	PROPN
easat-1679	238	236	test	test	PROPN
easat-1679	238	237	prob	prob	PROPN
easat-1679	238	238	>	>	PROPN
easat-1679	238	239	chi2	chi2	PROPN
easat-1679	238	240	:	:	PUNCT
easat-1679	238	241	panel	panel	NOUN
easat-1679	238	242	a	a	DET
easat-1679	238	243	(	(	PUNCT
easat-1679	238	244	0.0000	0.0000	NUM
easat-1679	238	245	)	)	PUNCT
easat-1679	238	246	and	and	CCONJ
easat-1679	238	247	panel	panel	NOUN
easat-1679	238	248	b	b	PROPN
easat-1679	238	249	(	(	PUNCT
easat-1679	238	250	0.0000	0.0000	NUM
easat-1679	238	251	)	)	PUNCT
easat-1679	238	252	t	t	NOUN
easat-1679	238	253	statistics	statistic	NOUN
easat-1679	238	254	in	in	ADP
easat-1679	238	255	brackets	bracket	NOUN
easat-1679	238	256	*	*	PUNCT
easat-1679	239	1	*	*	PUNCT
easat-1679	239	2	*	*	PUNCT
easat-1679	239	3	p	p	X
easat-1679	239	4	<	<	X
easat-1679	239	5	0,01	0,01	NUM
easat-1679	239	6	and	and	CCONJ
easat-1679	239	7	*	*	NOUN
easat-1679	239	8	*	*	ADJ
easat-1679	239	9	p<0,05	p<0,05	ADJ
easat-1679	239	10	note	note	NOUN
easat-1679	239	11	:	:	PUNCT
easat-1679	239	12	*	*	PUNCT
easat-1679	239	13	refer	refer	VERB
easat-1679	239	14	to	to	ADP
easat-1679	239	15	table	table	NOUN
easat-1679	239	16	3	3	NUM
easat-1679	239	17	for	for	ADP
easat-1679	239	18	the	the	DET
easat-1679	239	19	denotation	denotation	NOUN
easat-1679	239	20	of	of	ADP
easat-1679	239	21	variables	variable	NOUN
easat-1679	239	22	in	in	ADP
easat-1679	239	23	table	table	NOUN
easat-1679	239	24	5	5	NUM
easat-1679	239	25	,	,	PUNCT
easat-1679	239	26	we	we	PRON
easat-1679	239	27	investigate	investigate	VERB
easat-1679	239	28	the	the	DET
easat-1679	239	29	impact	impact	NOUN
easat-1679	239	30	of	of	ADP
easat-1679	239	31	climate	climate	NOUN
easat-1679	239	32	change	change	NOUN
easat-1679	239	33	disclosure	disclosure	NOUN
easat-1679	239	34	on	on	ADP
easat-1679	239	35	firm	firm	ADJ
easat-1679	239	36	value	value	NOUN
easat-1679	239	37	using	use	VERB
easat-1679	239	38	two	two	NUM
easat-1679	239	39	models	model	NOUN
easat-1679	239	40	:	:	PUNCT
easat-1679	239	41	tobin	tobin	PROPN
easat-1679	239	42	's	's	PART
easat-1679	239	43	q	q	NOUN
easat-1679	239	44	and	and	CCONJ
easat-1679	239	45	market	market	NOUN
easat-1679	239	46	-	-	PUNCT
easat-1679	239	47	to	to	ADP
easat-1679	239	48	-	-	PUNCT
easat-1679	239	49	book	book	NOUN
easat-1679	239	50	.	.	PUNCT
easat-1679	240	1	in	in	ADP
easat-1679	240	2	addition	addition	NOUN
easat-1679	240	3	,	,	PUNCT
easat-1679	240	4	greenhouse	greenhouse	NOUN
easat-1679	240	5	gases	gas	NOUN
easat-1679	240	6	(	(	PUNCT
easat-1679	240	7	ghg	ghg	PROPN
easat-1679	240	8	)	)	PUNCT
easat-1679	240	9	are	be	AUX
easat-1679	240	10	derived	derive	VERB
easat-1679	240	11	from	from	ADP
easat-1679	240	12	the	the	DET
easat-1679	240	13	gri	gri	PROPN
easat-1679	240	14	emission	emission	PROPN
easat-1679	240	15	disclosure	disclosure	NOUN
easat-1679	240	16	2016	2016	NUM
easat-1679	240	17	and	and	CCONJ
easat-1679	240	18	serve	serve	VERB
easat-1679	240	19	as	as	ADP
easat-1679	240	20	a	a	DET
easat-1679	240	21	variable	variable	NOUN
easat-1679	240	22	predicting	predict	VERB
easat-1679	240	23	firm	firm	ADJ
easat-1679	240	24	value	value	NOUN
easat-1679	240	25	in	in	ADP
easat-1679	240	26	this	this	DET
easat-1679	240	27	research	research	NOUN
easat-1679	240	28	,	,	PUNCT
easat-1679	240	29	consistent	consistent	ADJ
easat-1679	240	30	with	with	ADP
easat-1679	240	31	previous	previous	ADJ
easat-1679	240	32	studies	study	NOUN
easat-1679	240	33	(	(	PUNCT
easat-1679	240	34	gregory	gregory	NOUN
easat-1679	240	35	,	,	PUNCT
easat-1679	240	36	2022	2022	NUM
easat-1679	240	37	)	)	PUNCT
easat-1679	240	38	.	.	PUNCT
easat-1679	241	1	the	the	DET
easat-1679	241	2	research	research	NOUN
easat-1679	241	3	tested	test	VERB
easat-1679	241	4	two	two	NUM
easat-1679	241	5	models	model	NOUN
easat-1679	241	6	coded	code	VERB
easat-1679	241	7	as	as	ADP
easat-1679	241	8	panel	panel	NOUN
easat-1679	241	9	a	a	PRON
easat-1679	241	10	and	and	CCONJ
easat-1679	241	11	panel	panel	NOUN
easat-1679	241	12	b.	b.	PROPN
easat-1679	241	13	based	base	VERB
easat-1679	241	14	on	on	ADP
easat-1679	241	15	the	the	DET
easat-1679	241	16	results	result	NOUN
easat-1679	241	17	of	of	ADP
easat-1679	241	18	statistical	statistical	ADJ
easat-1679	241	19	tests	test	NOUN
easat-1679	241	20	,	,	PUNCT
easat-1679	241	21	all	all	DET
easat-1679	241	22	hypotheses	hypothesis	NOUN
easat-1679	241	23	were	be	AUX
easat-1679	241	24	accepted	accept	VERB
easat-1679	241	25	for	for	ADP
easat-1679	241	26	both	both	DET
easat-1679	241	27	panels	panel	NOUN
easat-1679	241	28	except	except	SCONJ
easat-1679	241	29	for	for	ADP
easat-1679	241	30	ghg	ghg	PROPN
easat-1679	241	31	in	in	ADP
easat-1679	241	32	panel	panel	NOUN
easat-1679	241	33	a	a	DET
easat-1679	241	34	(	(	PUNCT
easat-1679	241	35	hypothesis	hypothesis	NOUN
easat-1679	241	36	1b	1b	NUM
easat-1679	241	37	)	)	PUNCT
easat-1679	241	38	.	.	PUNCT
easat-1679	242	1	table	table	NOUN
easat-1679	242	2	5	5	NUM
easat-1679	242	3	shows	show	VERB
easat-1679	242	4	that	that	SCONJ
easat-1679	242	5	climate	climate	NOUN
easat-1679	242	6	change	change	NOUN
easat-1679	242	7	has	have	VERB
easat-1679	242	8	a	a	DET
easat-1679	242	9	significant	significant	ADJ
easat-1679	242	10	effect	effect	NOUN
easat-1679	242	11	on	on	ADP
easat-1679	242	12	firm	firm	ADJ
easat-1679	242	13	value	value	NOUN
easat-1679	242	14	with	with	ADP
easat-1679	242	15	a	a	DET
easat-1679	242	16	significance	significance	NOUN
easat-1679	242	17	level	level	NOUN
easat-1679	242	18	below	below	ADP
easat-1679	242	19	1	1	NUM
easat-1679	242	20	%	%	NOUN
easat-1679	242	21	(	(	PUNCT
easat-1679	242	22	see	see	VERB
easat-1679	242	23	panel	panel	NOUN
easat-1679	242	24	b	b	NOUN
easat-1679	242	25	)	)	PUNCT
easat-1679	242	26	.	.	PUNCT
easat-1679	243	1	the	the	DET
easat-1679	243	2	coefficient	coefficient	NOUN
easat-1679	243	3	shows	show	VERB
easat-1679	243	4	a	a	DET
easat-1679	243	5	negative	negative	ADJ
easat-1679	243	6	direction	direction	NOUN
easat-1679	243	7	,	,	PUNCT
easat-1679	243	8	namely	namely	ADV
easat-1679	243	9	-1.812	-1.812	ADJ
easat-1679	243	10	(	(	PUNCT
easat-1679	243	11	panel	panel	NOUN
easat-1679	243	12	a	a	NOUN
easat-1679	243	13	)	)	PUNCT
easat-1679	243	14	and	and	CCONJ
easat-1679	243	15	-10.12	-10.12	NUM
easat-1679	243	16	(	(	PUNCT
easat-1679	243	17	panel	panel	NOUN
easat-1679	243	18	b	b	NOUN
easat-1679	243	19	)	)	PUNCT
easat-1679	243	20	.	.	PUNCT
easat-1679	244	1	because	because	SCONJ
easat-1679	244	2	this	this	DET
easat-1679	244	3	research	research	NOUN
easat-1679	244	4	uses	use	VERB
easat-1679	244	5	a	a	DET
easat-1679	244	6	two	two	NUM
easat-1679	244	7	-	-	PUNCT
easat-1679	244	8	tailed	tail	VERB
easat-1679	244	9	test	test	NOUN
easat-1679	244	10	,	,	PUNCT
easat-1679	244	11	hypothesis	hypothesis	NOUN
easat-1679	244	12	1a	1a	PROPN
easat-1679	244	13	is	be	AUX
easat-1679	244	14	accepted	accept	VERB
easat-1679	244	15	.	.	PUNCT
easat-1679	245	1	this	this	DET
easat-1679	245	2	result	result	NOUN
easat-1679	245	3	is	be	AUX
easat-1679	245	4	in	in	ADP
easat-1679	245	5	line	line	NOUN
easat-1679	245	6	with	with	ADP
easat-1679	245	7	naseer	naseer	PROPN
easat-1679	245	8	et	et	PROPN
easat-1679	245	9	al	al	PROPN
easat-1679	245	10	.	.	PROPN
easat-1679	246	1	(	(	PUNCT
easat-1679	246	2	2023	2023	NUM
easat-1679	246	3	)	)	PUNCT
easat-1679	246	4	,	,	PUNCT
easat-1679	246	5	which	which	PRON
easat-1679	246	6	proves	prove	VERB
easat-1679	246	7	that	that	SCONJ
easat-1679	246	8	climate	climate	NOUN
easat-1679	246	9	change	change	NOUN
easat-1679	246	10	risk	risk	NOUN
easat-1679	246	11	has	have	VERB
easat-1679	246	12	a	a	DET
easat-1679	246	13	negative	negative	ADJ
easat-1679	246	14	effect	effect	NOUN
easat-1679	246	15	on	on	ADP
easat-1679	246	16	firm	firm	ADJ
easat-1679	246	17	value	value	NOUN
easat-1679	246	18	.	.	PUNCT
easat-1679	247	1	businesses	business	NOUN
easat-1679	247	2	are	be	AUX
easat-1679	247	3	facing	face	VERB
easat-1679	247	4	more	more	ADJ
easat-1679	247	5	and	and	CCONJ
easat-1679	247	6	more	more	ADV
easat-1679	247	7	environmental	environmental	ADJ
easat-1679	247	8	issues	issue	NOUN
easat-1679	247	9	,	,	PUNCT
easat-1679	247	10	and	and	CCONJ
easat-1679	247	11	this	this	PRON
easat-1679	247	12	can	can	AUX
easat-1679	247	13	have	have	VERB
easat-1679	247	14	a	a	DET
easat-1679	247	15	negative	negative	ADJ
easat-1679	247	16	impact	impact	NOUN
easat-1679	247	17	on	on	ADP
easat-1679	247	18	their	their	PRON
easat-1679	247	19	total	total	ADJ
easat-1679	247	20	value	value	NOUN
easat-1679	247	21	and	and	CCONJ
easat-1679	247	22	financial	financial	ADJ
easat-1679	247	23	performance	performance	NOUN
easat-1679	247	24	due	due	ADP
easat-1679	247	25	to	to	ADP
easat-1679	247	26	their	their	PRON
easat-1679	247	27	exposure	exposure	NOUN
easat-1679	247	28	to	to	ADP
easat-1679	247	29	risks	risk	NOUN
easat-1679	247	30	related	relate	VERB
easat-1679	247	31	to	to	ADP
easat-1679	247	32	climate	climate	NOUN
easat-1679	247	33	change	change	NOUN
easat-1679	247	34	(	(	PUNCT
easat-1679	247	35	naseer	naseer	NOUN
easat-1679	247	36	et	et	PROPN
easat-1679	247	37	al	al	PROPN
easat-1679	247	38	.	.	PROPN
easat-1679	247	39	,	,	PUNCT
easat-1679	247	40	2023	2023	NUM
easat-1679	247	41	)	)	PUNCT
easat-1679	247	42	.	.	PUNCT
easat-1679	248	1	in	in	ADP
easat-1679	248	2	line	line	NOUN
easat-1679	248	3	with	with	ADP
easat-1679	248	4	naseer	naseer	PROPN
easat-1679	248	5	et	et	PROPN
easat-1679	248	6	al	al	PROPN
easat-1679	248	7	.	.	PROPN
easat-1679	249	1	(	(	PUNCT
easat-1679	249	2	2023	2023	NUM
easat-1679	249	3	)	)	PUNCT
easat-1679	249	4	,	,	PUNCT
easat-1679	249	5	gregory	gregory	PROPN
easat-1679	249	6	(	(	PUNCT
easat-1679	249	7	2022	2022	NUM
easat-1679	249	8	)	)	PUNCT
easat-1679	249	9	argues	argue	VERB
easat-1679	249	10	that	that	SCONJ
easat-1679	249	11	the	the	DET
easat-1679	249	12	amount	amount	NOUN
easat-1679	249	13	of	of	ADP
easat-1679	249	14	greenhouse	greenhouse	NOUN
easat-1679	249	15	gases	gas	NOUN
easat-1679	249	16	in	in	ADP
easat-1679	249	17	the	the	DET
easat-1679	249	18	atmosphere	atmosphere	NOUN
easat-1679	249	19	will	will	AUX
easat-1679	249	20	have	have	VERB
easat-1679	249	21	a	a	DET
easat-1679	249	22	detrimental	detrimental	ADJ
easat-1679	249	23	impact	impact	NOUN
easat-1679	249	24	on	on	ADP
easat-1679	249	25	firms	firm	NOUN
easat-1679	249	26	'	'	PART
easat-1679	249	27	value	value	NOUN
easat-1679	249	28	.	.	PUNCT
easat-1679	250	1	the	the	DET
easat-1679	250	2	essence	essence	NOUN
easat-1679	250	3	of	of	ADP
easat-1679	250	4	these	these	DET
easat-1679	250	5	results	result	NOUN
easat-1679	250	6	indicates	indicate	VERB
easat-1679	250	7	that	that	SCONJ
easat-1679	250	8	investors	investor	NOUN
easat-1679	250	9	tend	tend	VERB
easat-1679	250	10	to	to	PART
easat-1679	250	11	assess	assess	VERB
easat-1679	250	12	the	the	DET
easat-1679	250	13	company	company	NOUN
easat-1679	250	14	's	's	PART
easat-1679	250	15	emissions	emission	NOUN
easat-1679	250	16	disclosures	disclosure	NOUN
easat-1679	250	17	negatively	negatively	ADV
easat-1679	250	18	.	.	PUNCT
easat-1679	251	1	this	this	DET
easat-1679	251	2	investor	investor	NOUN
easat-1679	251	3	behaviour	behaviour	NOUN
easat-1679	251	4	is	be	AUX
easat-1679	251	5	thought	think	VERB
easat-1679	251	6	to	to	PART
easat-1679	251	7	be	be	AUX
easat-1679	251	8	caused	cause	VERB
easat-1679	251	9	by	by	ADP
easat-1679	251	10	the	the	DET
easat-1679	251	11	risk	risk	NOUN
easat-1679	251	12	of	of	ADP
easat-1679	251	13	high	high	ADJ
easat-1679	251	14	costs	cost	NOUN
easat-1679	251	15	associated	associate	VERB
easat-1679	251	16	with	with	ADP
easat-1679	251	17	climate	climate	NOUN
easat-1679	251	18	change	change	NOUN
easat-1679	251	19	disclosure	disclosure	NOUN
easat-1679	251	20	,	,	PUNCT
easat-1679	251	21	especially	especially	ADV
easat-1679	251	22	for	for	ADP
easat-1679	251	23	large	large	ADJ
easat-1679	251	24	companies	company	NOUN
easat-1679	251	25	.	.	PUNCT
easat-1679	252	1	this	this	PRON
easat-1679	252	2	is	be	AUX
easat-1679	252	3	supported	support	VERB
easat-1679	252	4	by	by	ADP
easat-1679	252	5	the	the	DET
easat-1679	252	6	high	high	ADJ
easat-1679	252	7	correlation	correlation	NOUN
easat-1679	252	8	between	between	ADP
easat-1679	252	9	climate	climate	NOUN
easat-1679	252	10	change	change	NOUN
easat-1679	252	11	and	and	CCONJ
easat-1679	252	12	firm	firm	ADJ
easat-1679	252	13	size	size	NOUN
easat-1679	252	14	with	with	ADP
easat-1679	252	15	a	a	DET
easat-1679	252	16	significance	significance	NOUN
easat-1679	252	17	level	level	NOUN
easat-1679	252	18	of	of	ADP
easat-1679	252	19	0.01	0.01	NUM
easat-1679	252	20	(	(	PUNCT
easat-1679	252	21	refer	refer	VERB
easat-1679	252	22	to	to	ADP
easat-1679	252	23	table	table	NOUN
easat-1679	252	24	6	6	NUM
easat-1679	252	25	)	)	PUNCT
easat-1679	252	26	.	.	PUNCT
easat-1679	253	1	therefore	therefore	ADV
easat-1679	253	2	,	,	PUNCT
easat-1679	253	3	investors	investor	NOUN
easat-1679	253	4	tend	tend	VERB
easat-1679	253	5	to	to	PART
easat-1679	253	6	prefer	prefer	VERB
easat-1679	253	7	companies	company	NOUN
easat-1679	253	8	that	that	PRON
easat-1679	253	9	are	be	AUX
easat-1679	253	10	committed	commit	VERB
easat-1679	253	11	to	to	ADP
easat-1679	253	12	reducing	reduce	VERB
easat-1679	253	13	ghg	ghg	PROPN
easat-1679	253	14	emissions	emission	NOUN
easat-1679	253	15	.	.	PUNCT
easat-1679	254	1	this	this	PRON
easat-1679	254	2	is	be	AUX
easat-1679	254	3	in	in	ADP
easat-1679	254	4	line	line	NOUN
easat-1679	254	5	with	with	ADP
easat-1679	254	6	the	the	DET
easat-1679	254	7	results	result	NOUN
easat-1679	254	8	of	of	ADP
easat-1679	254	9	the	the	DET
easat-1679	254	10	statistical	statistical	ADJ
easat-1679	254	11	test	test	NOUN
easat-1679	254	12	for	for	ADP
easat-1679	254	13	hypothesis	hypothesis	NOUN
easat-1679	254	14	1b	1b	NUM
easat-1679	254	15	in	in	ADP
easat-1679	254	16	panel	panel	PROPN
easat-1679	254	17	b	b	PROPN
easat-1679	254	18	,	,	PUNCT
easat-1679	254	19	which	which	PRON
easat-1679	254	20	proves	prove	VERB
easat-1679	254	21	that	that	SCONJ
easat-1679	254	22	reducing	reduce	VERB
easat-1679	254	23	ghg	ghg	PROPN
easat-1679	254	24	emissions	emission	NOUN
easat-1679	254	25	significantly	significantly	ADV
easat-1679	254	26	affects	affect	VERB
easat-1679	254	27	firm	firm	ADJ
easat-1679	254	28	value	value	NOUN
easat-1679	254	29	,	,	PUNCT
easat-1679	254	30	with	with	ADP
easat-1679	254	31	significance	significance	NOUN
easat-1679	254	32	at	at	ADP
easat-1679	254	33	the	the	DET
easat-1679	254	34	0.01	0.01	NUM
easat-1679	254	35	level	level	NOUN
easat-1679	254	36	.	.	PUNCT
easat-1679	255	1	negative	negative	ADJ
easat-1679	255	2	risk	risk	NOUN
easat-1679	255	3	and	and	CCONJ
easat-1679	255	4	unpredictability	unpredictability	NOUN
easat-1679	255	5	arise	arise	VERB
easat-1679	255	6	when	when	SCONJ
easat-1679	255	7	ghg	ghg	PROPN
easat-1679	255	8	emission	emission	NOUN
easat-1679	255	9	targets	target	NOUN
easat-1679	255	10	are	be	AUX
easat-1679	255	11	not	not	PART
easat-1679	255	12	met	meet	VERB
easat-1679	255	13	(	(	PUNCT
easat-1679	255	14	guastella	guastella	PROPN
easat-1679	255	15	et	et	PROPN
easat-1679	255	16	al	al	PROPN
easat-1679	255	17	.	.	PROPN
easat-1679	255	18	,	,	PUNCT
easat-1679	255	19	2022	2022	NUM
easat-1679	255	20	)	)	PUNCT
easat-1679	255	21	.	.	PUNCT
easat-1679	256	1	table	table	NOUN
easat-1679	256	2	6	6	NUM
easat-1679	256	3	.	.	PUNCT
easat-1679	257	1	correlation	correlation	NOUN
easat-1679	257	2	of	of	ADP
easat-1679	257	3	climate	climate	NOUN
easat-1679	257	4	change	change	NOUN
easat-1679	257	5	and	and	CCONJ
easat-1679	257	6	firm	firm	ADJ
easat-1679	257	7	size	size	NOUN
easat-1679	257	8	.	.	PUNCT
easat-1679	258	1	clmt	clmt	PROPN
easat-1679	258	2	size	size	NOUN
easat-1679	258	3	clmt	clmt	PROPN
easat-1679	258	4	pearson	pearson	PROPN
easat-1679	258	5	correlation	correlation	NOUN
easat-1679	258	6	1	1	NUM
easat-1679	258	7	0.278	0.278	NUM
easat-1679	258	8	*	*	PUNCT
easat-1679	258	9	*	*	PROPN
easat-1679	258	10	sig	sig	X
easat-1679	258	11	.	.	PUNCT
easat-1679	259	1	(	(	PUNCT
easat-1679	259	2	2	2	NUM
easat-1679	259	3	-	-	PUNCT
easat-1679	259	4	tailed	tailed	ADJ
easat-1679	259	5	)	)	PUNCT
easat-1679	260	1	<	<	X
easat-1679	260	2	0,001	0,001	NUM
easat-1679	260	3	n	n	PRON
easat-1679	260	4	208	208	NUM
easat-1679	260	5	208	208	NUM
easat-1679	260	6	size	size	NOUN
easat-1679	260	7	pearson	pearson	NOUN
easat-1679	260	8	correlation	correlation	NOUN
easat-1679	260	9	0.278	0.278	NUM
easat-1679	260	10	*	*	SYM
easat-1679	260	11	*	*	PROPN
easat-1679	260	12	1	1	NUM
easat-1679	260	13	sig	sig	NOUN
easat-1679	260	14	.	.	PUNCT
easat-1679	261	1	(	(	PUNCT
easat-1679	261	2	2	2	NUM
easat-1679	261	3	-	-	PUNCT
easat-1679	261	4	tailed	tailed	ADJ
easat-1679	261	5	)	)	PUNCT
easat-1679	262	1	<	<	X
easat-1679	262	2	0.001	0.001	NUM
easat-1679	262	3	n	n	DET
easat-1679	262	4	208	208	NUM
easat-1679	262	5	208	208	NUM
easat-1679	262	6	note	note	NOUN
easat-1679	262	7	:	:	PUNCT
easat-1679	262	8	*	*	PUNCT
easat-1679	262	9	*	*	NOUN
easat-1679	262	10	.	.	PUNCT
easat-1679	263	1	correlation	correlation	NOUN
easat-1679	263	2	is	be	AUX
easat-1679	263	3	significant	significant	ADJ
easat-1679	263	4	at	at	ADP
easat-1679	263	5	the	the	DET
easat-1679	263	6	0.01	0.01	NUM
easat-1679	263	7	level	level	NOUN
easat-1679	263	8	(	(	PUNCT
easat-1679	263	9	2	2	NUM
easat-1679	263	10	-	-	PUNCT
easat-1679	263	11	tailed	tailed	ADJ
easat-1679	263	12	)	)	PUNCT
easat-1679	263	13	.	.	PUNCT
easat-1679	264	1	172	172	NUM
easat-1679	264	2	edelweiss	edelweiss	PROPN
easat-1679	264	3	applied	apply	VERB
easat-1679	264	4	science	science	NOUN
easat-1679	264	5	and	and	CCONJ
easat-1679	264	6	technology	technology	NOUN
easat-1679	264	7	issn	issn	PROPN
easat-1679	264	8	:	:	PUNCT
easat-1679	264	9	2576	2576	NUM
easat-1679	264	10	-	-	SYM
easat-1679	264	11	8484	8484	NUM
easat-1679	264	12	vol	vol	NOUN
easat-1679	264	13	.	.	PROPN
easat-1679	264	14	8	8	NUM
easat-1679	264	15	,	,	PUNCT
easat-1679	264	16	no	no	INTJ
easat-1679	264	17	.	.	NOUN
easat-1679	264	18	5	5	NUM
easat-1679	264	19	:	:	SYM
easat-1679	264	20	160	160	NUM
easat-1679	264	21	-	-	SYM
easat-1679	264	22	178	178	NUM
easat-1679	264	23	,	,	PUNCT
easat-1679	264	24	2024	2024	NUM
easat-1679	264	25	doi	doi	NOUN
easat-1679	264	26	:	:	PUNCT
easat-1679	264	27	10.55214/25768484.v8i5.1679	10.55214/25768484.v8i5.1679	NUM
easat-1679	264	28	©	©	ADP
easat-1679	264	29	2024	2024	NUM
easat-1679	264	30	by	by	ADP
easat-1679	264	31	the	the	DET
easat-1679	264	32	authors	author	NOUN
easat-1679	264	33	;	;	PUNCT
easat-1679	264	34	licensee	licensee	PROPN
easat-1679	264	35	learning	learning	NOUN
easat-1679	264	36	gate	gate	NOUN
easat-1679	264	37	furthermore	furthermore	ADV
easat-1679	264	38	,	,	PUNCT
easat-1679	264	39	accounting	account	VERB
easat-1679	264	40	conservatism	conservatism	NOUN
easat-1679	264	41	is	be	AUX
easat-1679	264	42	essential	essential	ADJ
easat-1679	264	43	in	in	ADP
easat-1679	264	44	influencing	influence	VERB
easat-1679	264	45	firm	firm	ADJ
easat-1679	264	46	value	value	NOUN
easat-1679	264	47	in	in	ADP
easat-1679	264	48	this	this	DET
easat-1679	264	49	research	research	NOUN
easat-1679	264	50	.	.	PUNCT
easat-1679	265	1	accounting	account	VERB
easat-1679	265	2	conservatism	conservatism	NOUN
easat-1679	265	3	significantly	significantly	ADV
easat-1679	265	4	influences	influence	VERB
easat-1679	265	5	firm	firm	ADJ
easat-1679	265	6	value	value	NOUN
easat-1679	265	7	at	at	ADP
easat-1679	265	8	the	the	DET
easat-1679	265	9	0.01	0.01	NUM
easat-1679	265	10	level	level	NOUN
easat-1679	265	11	,	,	PUNCT
easat-1679	265	12	which	which	PRON
easat-1679	265	13	is	be	AUX
easat-1679	265	14	tested	test	VERB
easat-1679	265	15	with	with	ADP
easat-1679	265	16	five	five	NUM
easat-1679	265	17	different	different	ADJ
easat-1679	265	18	methods	method	NOUN
easat-1679	265	19	:	:	PUNCT
easat-1679	265	20	pols	pol	NOUN
easat-1679	265	21	,	,	PUNCT
easat-1679	265	22	fem	fem	NOUN
easat-1679	265	23	,	,	PUNCT
easat-1679	265	24	rem	rem	PROPN
easat-1679	265	25	,	,	PUNCT
easat-1679	265	26	gls	gls	NOUN
easat-1679	265	27	,	,	PUNCT
easat-1679	265	28	and	and	CCONJ
easat-1679	265	29	2sls	2sls	NOUN
easat-1679	265	30	,	,	PUNCT
easat-1679	265	31	all	all	PRON
easat-1679	265	32	yielding	yield	VERB
easat-1679	265	33	consistent	consistent	ADJ
easat-1679	265	34	results	result	NOUN
easat-1679	265	35	.	.	PUNCT
easat-1679	266	1	the	the	DET
easat-1679	266	2	results	result	NOUN
easat-1679	266	3	illustrate	illustrate	VERB
easat-1679	266	4	that	that	SCONJ
easat-1679	266	5	the	the	DET
easat-1679	266	6	practice	practice	NOUN
easat-1679	266	7	of	of	ADP
easat-1679	266	8	conservatism	conservatism	NOUN
easat-1679	266	9	in	in	ADP
easat-1679	266	10	companies	company	NOUN
easat-1679	266	11	is	be	AUX
easat-1679	266	12	closely	closely	ADV
easat-1679	266	13	related	relate	VERB
easat-1679	266	14	to	to	ADP
easat-1679	266	15	market	market	NOUN
easat-1679	266	16	performance	performance	NOUN
easat-1679	266	17	.	.	PUNCT
easat-1679	267	1	returns	return	NOUN
easat-1679	267	2	and	and	CCONJ
easat-1679	267	3	pricing	pricing	NOUN
easat-1679	267	4	are	be	AUX
easat-1679	267	5	related	relate	VERB
easat-1679	267	6	to	to	ADP
easat-1679	267	7	accounting	account	VERB
easat-1679	267	8	conservatism	conservatism	NOUN
easat-1679	267	9	factors	factor	NOUN
easat-1679	267	10	(	(	PUNCT
easat-1679	267	11	contracting	contracting	NOUN
easat-1679	267	12	,	,	PUNCT
easat-1679	267	13	litigation	litigation	NOUN
easat-1679	267	14	,	,	PUNCT
easat-1679	267	15	and	and	CCONJ
easat-1679	267	16	regulation	regulation	NOUN
easat-1679	267	17	)	)	PUNCT
easat-1679	267	18	at	at	ADP
easat-1679	267	19	various	various	ADJ
easat-1679	267	20	levels	level	NOUN
easat-1679	267	21	(	(	PUNCT
easat-1679	267	22	petruska	petruska	PROPN
easat-1679	267	23	&	&	CCONJ
easat-1679	267	24	wakil	wakil	PROPN
easat-1679	267	25	,	,	PUNCT
easat-1679	267	26	2013	2013	NUM
easat-1679	267	27	)	)	PUNCT
easat-1679	267	28	.	.	PUNCT
easat-1679	268	1	statistics	statistic	NOUN
easat-1679	268	2	show	show	VERB
easat-1679	268	3	that	that	SCONJ
easat-1679	268	4	the	the	DET
easat-1679	268	5	coefficient	coefficient	NOUN
easat-1679	268	6	is	be	AUX
easat-1679	268	7	negative	negative	ADJ
easat-1679	268	8	,	,	PUNCT
easat-1679	268	9	meaning	mean	VERB
easat-1679	268	10	that	that	SCONJ
easat-1679	268	11	investors	investor	NOUN
easat-1679	268	12	are	be	AUX
easat-1679	268	13	likely	likely	ADJ
easat-1679	268	14	to	to	PART
easat-1679	268	15	be	be	AUX
easat-1679	268	16	careful	careful	ADJ
easat-1679	268	17	when	when	SCONJ
easat-1679	268	18	investing	invest	VERB
easat-1679	268	19	in	in	ADP
easat-1679	268	20	companies	company	NOUN
easat-1679	268	21	that	that	PRON
easat-1679	268	22	practice	practice	VERB
easat-1679	268	23	accounting	accounting	NOUN
easat-1679	268	24	conservatism	conservatism	NOUN
easat-1679	268	25	.	.	PUNCT
easat-1679	269	1	when	when	SCONJ
easat-1679	269	2	compared	compare	VERB
easat-1679	269	3	to	to	ADP
easat-1679	269	4	neutral	neutral	ADJ
easat-1679	269	5	or	or	CCONJ
easat-1679	269	6	aggressive	aggressive	ADJ
easat-1679	269	7	accounting	accounting	NOUN
easat-1679	269	8	techniques	technique	NOUN
easat-1679	269	9	,	,	PUNCT
easat-1679	269	10	the	the	DET
easat-1679	269	11	most	most	ADV
easat-1679	269	12	obvious	obvious	ADJ
easat-1679	269	13	consequence	consequence	NOUN
easat-1679	269	14	of	of	ADP
easat-1679	269	15	conservative	conservative	ADJ
easat-1679	269	16	accounting	accounting	NOUN
easat-1679	269	17	practices	practice	NOUN
easat-1679	269	18	is	be	AUX
easat-1679	269	19	the	the	DET
easat-1679	269	20	underreporting	underreporting	NOUN
easat-1679	269	21	of	of	ADP
easat-1679	269	22	net	net	ADJ
easat-1679	269	23	assets	asset	NOUN
easat-1679	269	24	and	and	CCONJ
easat-1679	269	25	cumulative	cumulative	ADJ
easat-1679	269	26	net	net	ADJ
easat-1679	269	27	income	income	NOUN
easat-1679	269	28	(	(	PUNCT
easat-1679	269	29	x.	x.	NOUN
easat-1679	269	30	shen	shen	PROPN
easat-1679	269	31	et	et	PROPN
easat-1679	269	32	al	al	PROPN
easat-1679	269	33	.	.	PROPN
easat-1679	269	34	,	,	PUNCT
easat-1679	269	35	2020	2020	NUM
easat-1679	269	36	)	)	PUNCT
easat-1679	269	37	.	.	PUNCT
easat-1679	270	1	therefore	therefore	ADV
easat-1679	270	2	,	,	PUNCT
easat-1679	270	3	the	the	DET
easat-1679	270	4	principle	principle	NOUN
easat-1679	270	5	of	of	ADP
easat-1679	270	6	conservatism	conservatism	NOUN
easat-1679	270	7	makes	make	VERB
easat-1679	270	8	company	company	NOUN
easat-1679	270	9	profits	profit	NOUN
easat-1679	270	10	look	look	VERB
easat-1679	270	11	lower	low	ADJ
easat-1679	270	12	in	in	ADP
easat-1679	270	13	the	the	DET
easat-1679	270	14	reporting	reporting	NOUN
easat-1679	270	15	year	year	NOUN
easat-1679	270	16	.	.	PUNCT
easat-1679	271	1	this	this	DET
easat-1679	271	2	condition	condition	NOUN
easat-1679	271	3	can	can	AUX
easat-1679	271	4	change	change	VERB
easat-1679	271	5	investors	investor	NOUN
easat-1679	271	6	'	'	PART
easat-1679	271	7	investment	investment	NOUN
easat-1679	271	8	decisions	decision	NOUN
easat-1679	271	9	in	in	ADP
easat-1679	271	10	the	the	DET
easat-1679	271	11	company	company	NOUN
easat-1679	271	12	.	.	PUNCT
easat-1679	272	1	the	the	DET
easat-1679	272	2	practice	practice	NOUN
easat-1679	272	3	of	of	ADP
easat-1679	272	4	conservatism	conservatism	NOUN
easat-1679	272	5	does	do	AUX
easat-1679	272	6	not	not	PART
easat-1679	272	7	always	always	ADV
easat-1679	272	8	receive	receive	VERB
easat-1679	272	9	a	a	DET
easat-1679	272	10	negative	negative	ADJ
easat-1679	272	11	response	response	NOUN
easat-1679	272	12	from	from	ADP
easat-1679	272	13	investors	investor	NOUN
easat-1679	272	14	.	.	PUNCT
easat-1679	273	1	when	when	SCONJ
easat-1679	273	2	accounting	account	VERB
easat-1679	273	3	conservatism	conservatism	NOUN
easat-1679	273	4	practices	practice	NOUN
easat-1679	273	5	are	be	AUX
easat-1679	273	6	connected	connect	VERB
easat-1679	273	7	to	to	ADP
easat-1679	273	8	environmental	environmental	ADJ
easat-1679	273	9	issues	issue	NOUN
easat-1679	273	10	(	(	PUNCT
easat-1679	273	11	i.e.	i.e.	X
easat-1679	273	12	climate	climate	NOUN
easat-1679	273	13	change	change	NOUN
easat-1679	273	14	,	,	PUNCT
easat-1679	273	15	greenhouse	greenhouse	NOUN
easat-1679	273	16	gas	gas	NOUN
easat-1679	273	17	emissions	emission	NOUN
easat-1679	273	18	)	)	PUNCT
easat-1679	273	19	,	,	PUNCT
easat-1679	273	20	investors	investor	NOUN
easat-1679	273	21	respond	respond	VERB
easat-1679	273	22	positively	positively	ADV
easat-1679	273	23	.	.	PUNCT
easat-1679	274	1	statistics	statistic	NOUN
easat-1679	274	2	show	show	VERB
easat-1679	274	3	that	that	SCONJ
easat-1679	274	4	climate	climate	NOUN
easat-1679	274	5	change	change	NOUN
easat-1679	274	6	and	and	CCONJ
easat-1679	274	7	ghg	ghg	PROPN
easat-1679	274	8	reduction	reduction	NOUN
easat-1679	274	9	disclosures	disclosure	NOUN
easat-1679	274	10	significantly	significantly	ADV
easat-1679	274	11	influence	influence	VERB
easat-1679	274	12	firm	firm	ADJ
easat-1679	274	13	value	value	NOUN
easat-1679	274	14	with	with	ADP
easat-1679	274	15	a	a	DET
easat-1679	274	16	positive	positive	ADJ
easat-1679	274	17	coefficient	coefficient	NOUN
easat-1679	274	18	in	in	ADP
easat-1679	274	19	both	both	DET
easat-1679	274	20	panel	panel	NOUN
easat-1679	274	21	a	a	DET
easat-1679	274	22	and	and	CCONJ
easat-1679	274	23	panel	panel	NOUN
easat-1679	274	24	b.	b.	PROPN
easat-1679	275	1	these	these	DET
easat-1679	275	2	results	result	NOUN
easat-1679	275	3	support	support	VERB
easat-1679	275	4	wu	wu	PROPN
easat-1679	275	5	et	et	PROPN
easat-1679	275	6	al	al	PROPN
easat-1679	275	7	.	.	PROPN
easat-1679	276	1	(	(	PUNCT
easat-1679	276	2	2022	2022	NUM
easat-1679	276	3	)	)	PUNCT
easat-1679	276	4	,	,	PUNCT
easat-1679	276	5	which	which	PRON
easat-1679	276	6	argues	argue	VERB
easat-1679	276	7	that	that	SCONJ
easat-1679	276	8	accounting	accounting	NOUN
easat-1679	276	9	conservatism	conservatism	NOUN
easat-1679	276	10	has	have	AUX
easat-1679	276	11	long	long	ADV
easat-1679	276	12	been	be	AUX
easat-1679	276	13	demonstrated	demonstrate	VERB
easat-1679	276	14	as	as	ADP
easat-1679	276	15	a	a	DET
easat-1679	276	16	useful	useful	ADJ
easat-1679	276	17	tactic	tactic	NOUN
easat-1679	276	18	for	for	ADP
easat-1679	276	19	lowering	lower	VERB
easat-1679	276	20	perceived	perceive	VERB
easat-1679	276	21	,	,	PUNCT
easat-1679	276	22	financial	financial	ADJ
easat-1679	276	23	,	,	PUNCT
easat-1679	276	24	and	and	CCONJ
easat-1679	276	25	operational	operational	ADJ
easat-1679	276	26	risks	risk	NOUN
easat-1679	276	27	.	.	PUNCT
easat-1679	277	1	furthermore	furthermore	ADV
easat-1679	277	2	,	,	PUNCT
easat-1679	277	3	polluted	polluted	ADJ
easat-1679	277	4	air	air	NOUN
easat-1679	277	5	affects	affect	VERB
easat-1679	277	6	conservative	conservative	ADJ
easat-1679	277	7	accounting	accounting	NOUN
easat-1679	277	8	practices	practice	NOUN
easat-1679	277	9	through	through	ADP
easat-1679	277	10	the	the	DET
easat-1679	277	11	mechanism	mechanism	NOUN
easat-1679	277	12	of	of	ADP
easat-1679	277	13	risk	risk	NOUN
easat-1679	277	14	perception	perception	NOUN
easat-1679	277	15	rather	rather	ADV
easat-1679	277	16	than	than	ADP
easat-1679	277	17	altering	alter	VERB
easat-1679	277	18	a	a	DET
easat-1679	277	19	firm	firm	NOUN
easat-1679	277	20	's	's	PART
easat-1679	277	21	performance	performance	NOUN
easat-1679	277	22	(	(	PUNCT
easat-1679	277	23	wu	wu	PROPN
easat-1679	277	24	et	et	PROPN
easat-1679	277	25	al	al	PROPN
easat-1679	277	26	.	.	PROPN
easat-1679	277	27	,	,	PUNCT
easat-1679	277	28	2022	2022	NUM
easat-1679	277	29	)	)	PUNCT
easat-1679	277	30	.	.	PUNCT
easat-1679	278	1	in	in	ADP
easat-1679	278	2	summary	summary	NOUN
easat-1679	278	3	,	,	PUNCT
easat-1679	278	4	accounting	accounting	NOUN
easat-1679	278	5	conservatism	conservatism	NOUN
easat-1679	278	6	improves	improve	VERB
easat-1679	278	7	the	the	DET
easat-1679	278	8	relationship	relationship	NOUN
easat-1679	278	9	between	between	ADP
easat-1679	278	10	climate	climate	NOUN
easat-1679	278	11	change	change	NOUN
easat-1679	278	12	,	,	PUNCT
easat-1679	278	13	reduction	reduction	NOUN
easat-1679	278	14	of	of	ADP
easat-1679	278	15	ghg	ghg	PROPN
easat-1679	278	16	disclosure	disclosure	NOUN
easat-1679	278	17	,	,	PUNCT
easat-1679	278	18	and	and	CCONJ
easat-1679	278	19	firm	firm	ADJ
easat-1679	278	20	value	value	NOUN
easat-1679	278	21	.	.	PUNCT
easat-1679	279	1	4.3	4.3	NUM
easat-1679	279	2	.	.	PUNCT
easat-1679	279	3	supplementary	supplementary	ADJ
easat-1679	279	4	test	test	NOUN
easat-1679	279	5	supplementary	supplementary	ADJ
easat-1679	279	6	tests	test	NOUN
easat-1679	279	7	,	,	PUNCT
easat-1679	279	8	using	use	VERB
easat-1679	279	9	2sls	2sls	NOUN
easat-1679	279	10	(	(	PUNCT
easat-1679	279	11	elmarzouky	elmarzouky	NOUN
easat-1679	279	12	et	et	PROPN
easat-1679	279	13	al	al	PROPN
easat-1679	279	14	.	.	PROPN
easat-1679	279	15	,	,	PUNCT
easat-1679	279	16	2023	2023	NUM
easat-1679	279	17	;	;	PUNCT
easat-1679	279	18	j.	j.	PROPN
easat-1679	279	19	xu	xu	PROPN
easat-1679	279	20	et	et	PROPN
easat-1679	279	21	al	al	PROPN
easat-1679	279	22	.	.	PROPN
easat-1679	279	23	,	,	PUNCT
easat-1679	279	24	2023	2023	NUM
easat-1679	279	25	)	)	PUNCT
easat-1679	279	26	,	,	PUNCT
easat-1679	279	27	were	be	AUX
easat-1679	279	28	carried	carry	VERB
easat-1679	279	29	out	out	ADP
easat-1679	279	30	to	to	PART
easat-1679	279	31	resolve	resolve	VERB
easat-1679	279	32	endogeneity	endogeneity	NOUN
easat-1679	279	33	(	(	PUNCT
easat-1679	279	34	elmarzouky	elmarzouky	NOUN
easat-1679	279	35	et	et	PROPN
easat-1679	279	36	al	al	PROPN
easat-1679	279	37	.	.	PROPN
easat-1679	279	38	,	,	PUNCT
easat-1679	279	39	2023	2023	NUM
easat-1679	279	40	)	)	PUNCT
easat-1679	279	41	.	.	PUNCT
easat-1679	280	1	the	the	DET
easat-1679	280	2	results	result	NOUN
easat-1679	280	3	are	be	AUX
easat-1679	280	4	consistent	consistent	ADJ
easat-1679	280	5	with	with	ADP
easat-1679	280	6	previous	previous	ADJ
easat-1679	280	7	findings	finding	NOUN
easat-1679	280	8	.	.	PUNCT
easat-1679	281	1	all	all	DET
easat-1679	281	2	independent	independent	ADJ
easat-1679	281	3	variables	variable	NOUN
easat-1679	281	4	have	have	VERB
easat-1679	281	5	a	a	DET
easat-1679	281	6	significant	significant	ADJ
easat-1679	281	7	effect	effect	NOUN
easat-1679	281	8	on	on	ADP
easat-1679	281	9	firm	firm	ADJ
easat-1679	281	10	value	value	NOUN
easat-1679	281	11	,	,	PUNCT
easat-1679	281	12	except	except	SCONJ
easat-1679	281	13	for	for	ADP
easat-1679	281	14	ghg	ghg	PROPN
easat-1679	281	15	in	in	ADP
easat-1679	281	16	panel	panel	NOUN
easat-1679	281	17	a.	a.	NOUN
easat-1679	281	18	apart	apart	ADV
easat-1679	281	19	from	from	ADP
easat-1679	281	20	that	that	PRON
easat-1679	281	21	,	,	PUNCT
easat-1679	281	22	the	the	DET
easat-1679	281	23	consistent	consistent	ADJ
easat-1679	281	24	results	result	NOUN
easat-1679	281	25	prove	prove	VERB
easat-1679	281	26	that	that	SCONJ
easat-1679	281	27	accounting	accounting	NOUN
easat-1679	281	28	conservatism	conservatism	NOUN
easat-1679	281	29	has	have	VERB
easat-1679	281	30	a	a	DET
easat-1679	281	31	significant	significant	ADJ
easat-1679	281	32	effect	effect	NOUN
easat-1679	281	33	at	at	ADP
easat-1679	281	34	levels	level	NOUN
easat-1679	281	35	below	below	ADP
easat-1679	281	36	0.01	0.01	NUM
easat-1679	281	37	,	,	PUNCT
easat-1679	281	38	and	and	CCONJ
easat-1679	281	39	climate	climate	NOUN
easat-1679	281	40	change	change	NOUN
easat-1679	281	41	has	have	VERB
easat-1679	281	42	a	a	DET
easat-1679	281	43	negative	negative	ADJ
easat-1679	281	44	effect	effect	NOUN
easat-1679	281	45	on	on	ADP
easat-1679	281	46	firm	firm	ADJ
easat-1679	281	47	value	value	NOUN
easat-1679	281	48	.	.	PUNCT
easat-1679	282	1	table	table	NOUN
easat-1679	282	2	7	7	NUM
easat-1679	282	3	.	.	PUNCT
easat-1679	282	4	additional	additional	ADJ
easat-1679	282	5	test	test	NOUN
easat-1679	282	6	.	.	PUNCT
easat-1679	283	1	2sls	2sls	NOUN
easat-1679	283	2	panel	panel	NOUN
easat-1679	283	3	a	a	DET
easat-1679	283	4	panel	panel	NOUN
easat-1679	283	5	b	b	NOUN
easat-1679	283	6	constant	constant	ADJ
easat-1679	283	7	0.001	0.001	NUM
easat-1679	283	8	*	*	PUNCT
easat-1679	283	9	*	*	PUNCT
easat-1679	283	10	*	*	PUNCT
easat-1679	283	11	(	(	PUNCT
easat-1679	283	12	0.729	0.729	NUM
easat-1679	283	13	)	)	PUNCT
easat-1679	283	14	0.268	0.268	NUM
easat-1679	283	15	(	(	PUNCT
easat-1679	283	16	0.739	0.739	NUM
easat-1679	283	17	)	)	PUNCT
easat-1679	283	18	clmt	clmt	VERB
easat-1679	283	19	0.017	0.017	NUM
easat-1679	283	20	*	*	PUNCT
easat-1679	283	21	*	*	PUNCT
easat-1679	283	22	(	(	PUNCT
easat-1679	283	23	-1.823	-1.823	X
easat-1679	283	24	)	)	PUNCT
easat-1679	283	25	0.001	0.001	NUM
easat-1679	283	26	*	*	PUNCT
easat-1679	283	27	*	*	PUNCT
easat-1679	283	28	*	*	PUNCT
easat-1679	283	29	(	(	PUNCT
easat-1679	283	30	-10.252	-10.252	NUM
easat-1679	283	31	)	)	PUNCT
easat-1679	283	32	ghg	ghg	PROPN
easat-1679	283	33	0.226	0.226	NUM
easat-1679	283	34	(	(	PUNCT
easat-1679	283	35	0.689	0.689	NUM
easat-1679	283	36	)	)	PUNCT
easat-1679	283	37	0.001	0.001	NUM
easat-1679	283	38	*	*	PUNCT
easat-1679	283	39	*	*	PUNCT
easat-1679	283	40	*	*	PUNCT
easat-1679	283	41	(	(	PUNCT
easat-1679	283	42	5.650	5.650	NUM
easat-1679	283	43	)	)	PUNCT
easat-1679	283	44	accv	accv	NOUN
easat-1679	283	45	0.001	0.001	NUM
easat-1679	283	46	*	*	PUNCT
easat-1679	283	47	*	*	PUNCT
easat-1679	283	48	*	*	PUNCT
easat-1679	283	49	(	(	PUNCT
easat-1679	283	50	-0.270	-0.270	NOUN
easat-1679	283	51	)	)	PUNCT
easat-1679	283	52	0.001	0.001	NUM
easat-1679	283	53	*	*	PUNCT
easat-1679	283	54	*	*	PUNCT
easat-1679	283	55	*	*	PUNCT
easat-1679	283	56	(	(	PUNCT
easat-1679	283	57	-0.695	-0.695	X
easat-1679	283	58	)	)	PUNCT
easat-1679	283	59	clmt_accv	clmt_accv	PROPN
easat-1679	284	1	0.001	0.001	NUM
easat-1679	284	2	*	*	PUNCT
easat-1679	284	3	*	*	PUNCT
easat-1679	284	4	*	*	PUNCT
easat-1679	284	5	(	(	PUNCT
easat-1679	284	6	-0.457	-0.457	PROPN
easat-1679	284	7	)	)	PUNCT
easat-1679	284	8	0.001	0.001	NUM
easat-1679	284	9	*	*	PUNCT
easat-1679	284	10	*	*	PUNCT
easat-1679	284	11	*	*	PUNCT
easat-1679	284	12	(	(	PUNCT
easat-1679	284	13	-2.684	-2.684	NOUN
easat-1679	284	14	)	)	PUNCT
easat-1679	284	15	173	173	NUM
easat-1679	284	16	edelweiss	edelweiss	PROPN
easat-1679	284	17	applied	apply	VERB
easat-1679	284	18	science	science	NOUN
easat-1679	284	19	and	and	CCONJ
easat-1679	284	20	technology	technology	NOUN
easat-1679	284	21	issn	issn	PROPN
easat-1679	284	22	:	:	PUNCT
easat-1679	284	23	2576	2576	NUM
easat-1679	284	24	-	-	SYM
easat-1679	284	25	8484	8484	NUM
easat-1679	284	26	vol	vol	NOUN
easat-1679	284	27	.	.	PROPN
easat-1679	284	28	8	8	NUM
easat-1679	284	29	,	,	PUNCT
easat-1679	284	30	no	no	INTJ
easat-1679	284	31	.	.	NOUN
easat-1679	284	32	5	5	NUM
easat-1679	284	33	:	:	SYM
easat-1679	284	34	160	160	NUM
easat-1679	284	35	-	-	SYM
easat-1679	284	36	178	178	NUM
easat-1679	284	37	,	,	PUNCT
easat-1679	284	38	2024	2024	NUM
easat-1679	284	39	doi	doi	NOUN
easat-1679	284	40	:	:	PUNCT
easat-1679	284	41	10.55214/25768484.v8i5.1679	10.55214/25768484.v8i5.1679	NUM
easat-1679	284	42	©	©	ADP
easat-1679	284	43	2024	2024	NUM
easat-1679	284	44	by	by	ADP
easat-1679	284	45	the	the	DET
easat-1679	284	46	authors	author	NOUN
easat-1679	284	47	;	;	PUNCT
easat-1679	284	48	licensee	licensee	PROPN
easat-1679	284	49	learning	learn	VERB
easat-1679	284	50	gate	gate	NOUN
easat-1679	284	51	2sls	2sls	PROPN
easat-1679	284	52	panel	panel	NOUN
easat-1679	284	53	a	a	DET
easat-1679	284	54	panel	panel	NOUN
easat-1679	284	55	b	b	PROPN
easat-1679	284	56	ghg_accv	ghg_accv	PROPN
easat-1679	284	57	0.033	0.033	NUM
easat-1679	284	58	*	*	PUNCT
easat-1679	284	59	*	*	PUNCT
easat-1679	284	60	(	(	PUNCT
easat-1679	284	61	0.221	0.221	NUM
easat-1679	284	62	)	)	PUNCT
easat-1679	284	63	0.001	0.001	NUM
easat-1679	284	64	*	*	PUNCT
easat-1679	284	65	*	*	PUNCT
easat-1679	284	66	*	*	PUNCT
easat-1679	284	67	(	(	PUNCT
easat-1679	284	68	1.786	1.786	NUM
easat-1679	284	69	)	)	PUNCT
easat-1679	284	70	age	age	NOUN
easat-1679	284	71	0.111	0.111	NUM
easat-1679	284	72	(	(	PUNCT
easat-1679	284	73	0.008	0.008	NUM
easat-1679	284	74	)	)	PUNCT
easat-1679	284	75	0.813	0.813	NUM
easat-1679	284	76	(	(	PUNCT
easat-1679	284	77	-0.004	-0.004	NUM
easat-1679	284	78	)	)	PUNCT
easat-1679	284	79	roa	roa	PROPN
easat-1679	284	80	0.243	0.243	NUM
easat-1679	284	81	(	(	PUNCT
easat-1679	284	82	-0.008	-0.008	NOUN
easat-1679	284	83	)	)	PUNCT
easat-1679	284	84	0.723	0.723	NUM
easat-1679	284	85	(	(	PUNCT
easat-1679	284	86	-1.202	-1.202	NOUN
easat-1679	284	87	)	)	PUNCT
easat-1679	284	88	observation	observation	NOUN
easat-1679	284	89	208	208	NUM
easat-1679	284	90	208	208	NUM
easat-1679	284	91	note	note	NOUN
easat-1679	284	92	:	:	PUNCT
easat-1679	284	93	*	*	PUNCT
easat-1679	284	94	refer	refer	VERB
easat-1679	284	95	to	to	ADP
easat-1679	284	96	table	table	NOUN
easat-1679	284	97	3	3	NUM
easat-1679	284	98	for	for	ADP
easat-1679	284	99	the	the	DET
easat-1679	284	100	denotation	denotation	NOUN
easat-1679	284	101	of	of	ADP
easat-1679	284	102	variables	variable	NOUN
easat-1679	284	103	.	.	PUNCT
easat-1679	285	1	5	5	X
easat-1679	285	2	.	.	X
easat-1679	285	3	conclusion	conclusion	NOUN
easat-1679	285	4	this	this	DET
easat-1679	285	5	research	research	NOUN
easat-1679	285	6	examines	examine	VERB
easat-1679	285	7	the	the	DET
easat-1679	285	8	variables	variable	NOUN
easat-1679	285	9	of	of	ADP
easat-1679	285	10	climate	climate	NOUN
easat-1679	285	11	change	change	NOUN
easat-1679	285	12	disclosure	disclosure	NOUN
easat-1679	285	13	,	,	PUNCT
easat-1679	285	14	reduction	reduction	NOUN
easat-1679	285	15	of	of	ADP
easat-1679	285	16	ghg	ghg	PROPN
easat-1679	285	17	,	,	PUNCT
easat-1679	285	18	and	and	CCONJ
easat-1679	285	19	accounting	accounting	NOUN
easat-1679	285	20	responsiveness	responsiveness	NOUN
easat-1679	285	21	to	to	ADP
easat-1679	285	22	firm	firm	ADJ
easat-1679	285	23	value	value	NOUN
easat-1679	285	24	.	.	PUNCT
easat-1679	286	1	there	there	PRON
easat-1679	286	2	are	be	VERB
easat-1679	286	3	two	two	NUM
easat-1679	286	4	main	main	ADJ
easat-1679	286	5	models	model	NOUN
easat-1679	286	6	:	:	PUNCT
easat-1679	286	7	panel	panel	NOUN
easat-1679	286	8	a	a	PRON
easat-1679	286	9	,	,	PUNCT
easat-1679	286	10	where	where	SCONJ
easat-1679	286	11	firm	firm	ADJ
easat-1679	286	12	value	value	NOUN
easat-1679	286	13	is	be	AUX
easat-1679	286	14	measured	measure	VERB
easat-1679	286	15	using	use	VERB
easat-1679	286	16	tobin	tobin	PROPN
easat-1679	286	17	's	's	PART
easat-1679	286	18	q	q	NOUN
easat-1679	286	19	,	,	PUNCT
easat-1679	286	20	and	and	CCONJ
easat-1679	286	21	panel	panel	NOUN
easat-1679	286	22	b	b	PROPN
easat-1679	286	23	,	,	PUNCT
easat-1679	286	24	where	where	SCONJ
easat-1679	286	25	firm	firm	ADJ
easat-1679	286	26	value	value	NOUN
easat-1679	286	27	is	be	AUX
easat-1679	286	28	measured	measure	VERB
easat-1679	286	29	using	use	VERB
easat-1679	286	30	market	market	NOUN
easat-1679	286	31	-	-	PUNCT
easat-1679	286	32	to	to	ADP
easat-1679	286	33	-	-	PUNCT
easat-1679	286	34	book	book	NOUN
easat-1679	286	35	.	.	PUNCT
easat-1679	287	1	even	even	ADV
easat-1679	287	2	though	though	SCONJ
easat-1679	287	3	the	the	DET
easat-1679	287	4	hypothesis	hypothesis	NOUN
easat-1679	287	5	consists	consist	VERB
easat-1679	287	6	of	of	ADP
easat-1679	287	7	panel	panel	NOUN
easat-1679	287	8	a	a	PRON
easat-1679	287	9	and	and	CCONJ
easat-1679	287	10	panel	panel	NOUN
easat-1679	287	11	b	b	NOUN
easat-1679	287	12	,	,	PUNCT
easat-1679	287	13	they	they	PRON
easat-1679	287	14	are	be	AUX
easat-1679	287	15	combined	combine	VERB
easat-1679	287	16	into	into	ADP
easat-1679	287	17	hypotheses	hypothesis	NOUN
easat-1679	287	18	1a	1a	NOUN
easat-1679	287	19	and	and	CCONJ
easat-1679	287	20	1b	1b	NUM
easat-1679	287	21	due	due	ADP
easat-1679	287	22	to	to	ADP
easat-1679	287	23	the	the	DET
easat-1679	287	24	close	close	ADJ
easat-1679	287	25	relationship	relationship	NOUN
easat-1679	287	26	between	between	ADP
easat-1679	287	27	climate	climate	NOUN
easat-1679	287	28	change	change	NOUN
easat-1679	287	29	and	and	CCONJ
easat-1679	287	30	ghg	ghg	PROPN
easat-1679	287	31	issues	issue	NOUN
easat-1679	287	32	(	(	PUNCT
easat-1679	287	33	see	see	VERB
easat-1679	287	34	methodology	methodology	NOUN
easat-1679	287	35	chapter	chapter	NOUN
easat-1679	287	36	and	and	CCONJ
easat-1679	287	37	details	detail	NOUN
easat-1679	287	38	in	in	ADP
easat-1679	287	39	appendix	appendix	NOUN
easat-1679	287	40	1	1	NUM
easat-1679	287	41	)	)	PUNCT
easat-1679	287	42	.	.	PUNCT
easat-1679	288	1	thus	thus	ADV
easat-1679	288	2	,	,	PUNCT
easat-1679	288	3	this	this	DET
easat-1679	288	4	study	study	NOUN
easat-1679	288	5	tests	test	NOUN
easat-1679	288	6	and	and	CCONJ
easat-1679	288	7	analyses	analyse	VERB
easat-1679	288	8	the	the	DET
easat-1679	288	9	main	main	ADJ
easat-1679	288	10	hypotheses	hypothesis	NOUN
easat-1679	288	11	.	.	PUNCT
easat-1679	289	1	first	first	ADV
easat-1679	289	2	,	,	PUNCT
easat-1679	289	3	climate	climate	NOUN
easat-1679	289	4	change	change	NOUN
easat-1679	289	5	emissions	emission	NOUN
easat-1679	289	6	disclosure	disclosure	NOUN
easat-1679	289	7	influences	influence	VERB
easat-1679	289	8	the	the	DET
easat-1679	289	9	firm	firm	ADJ
easat-1679	289	10	value	value	NOUN
easat-1679	289	11	with	with	ADP
easat-1679	289	12	a	a	DET
easat-1679	289	13	negative	negative	ADJ
easat-1679	289	14	coefficient	coefficient	NOUN
easat-1679	289	15	.	.	PUNCT
easat-1679	290	1	these	these	DET
easat-1679	290	2	results	result	NOUN
easat-1679	290	3	confirm	confirm	VERB
easat-1679	290	4	the	the	DET
easat-1679	290	5	studies	study	NOUN
easat-1679	290	6	of	of	ADP
easat-1679	290	7	berkman	berkman	PROPN
easat-1679	290	8	et	et	PROPN
easat-1679	290	9	al	al	PROPN
easat-1679	290	10	.	.	PROPN
easat-1679	291	1	(	(	PUNCT
easat-1679	291	2	2019	2019	NUM
easat-1679	291	3	)	)	PUNCT
easat-1679	291	4	,	,	PUNCT
easat-1679	291	5	muhammad	muhammad	PROPN
easat-1679	291	6	naseer	naseer	PROPN
easat-1679	291	7	et	et	PROPN
easat-1679	291	8	al	al	PROPN
easat-1679	291	9	.	.	PROPN
easat-1679	291	10	(	(	PUNCT
easat-1679	291	11	2023	2023	NUM
easat-1679	291	12	)	)	PUNCT
easat-1679	291	13	,	,	PUNCT
easat-1679	291	14	ongsakul	ongsakul	NOUN
easat-1679	291	15	et	et	PROPN
easat-1679	291	16	al	al	PROPN
easat-1679	291	17	.	.	PROPN
easat-1679	291	18	(	(	PUNCT
easat-1679	291	19	2023	2023	NUM
easat-1679	291	20	)	)	PUNCT
easat-1679	291	21	,	,	PUNCT
easat-1679	291	22	and	and	CCONJ
easat-1679	291	23	j.	j.	PROPN
easat-1679	291	24	hwan	hwan	PROPN
easat-1679	291	25	park	park	PROPN
easat-1679	291	26	&	&	CCONJ
easat-1679	291	27	noh	noh	PROPN
easat-1679	291	28	(	(	PUNCT
easat-1679	291	29	2017	2017	NUM
easat-1679	291	30	)	)	PUNCT
easat-1679	291	31	.	.	PUNCT
easat-1679	292	1	the	the	DET
easat-1679	292	2	results	result	NOUN
easat-1679	292	3	prove	prove	VERB
easat-1679	292	4	that	that	SCONJ
easat-1679	292	5	investors	investor	NOUN
easat-1679	292	6	are	be	AUX
easat-1679	292	7	likely	likely	ADJ
easat-1679	292	8	to	to	PART
easat-1679	292	9	assess	assess	VERB
easat-1679	292	10	the	the	DET
easat-1679	292	11	risk	risk	NOUN
easat-1679	292	12	of	of	ADP
easat-1679	292	13	climate	climate	NOUN
easat-1679	292	14	change	change	NOUN
easat-1679	292	15	accompanied	accompany	VERB
easat-1679	292	16	by	by	ADP
easat-1679	292	17	formal	formal	ADJ
easat-1679	292	18	reporting	reporting	NOUN
easat-1679	292	19	which	which	PRON
easat-1679	292	20	can	can	AUX
easat-1679	292	21	burden	burden	VERB
easat-1679	292	22	the	the	DET
easat-1679	292	23	company	company	NOUN
easat-1679	292	24	's	's	PART
easat-1679	292	25	environmental	environmental	ADJ
easat-1679	292	26	costs	cost	NOUN
easat-1679	292	27	and	and	CCONJ
easat-1679	292	28	affect	affect	VERB
easat-1679	292	29	its	its	PRON
easat-1679	292	30	financial	financial	ADJ
easat-1679	292	31	performance	performance	NOUN
easat-1679	292	32	.	.	PUNCT
easat-1679	293	1	meanwhile	meanwhile	ADV
easat-1679	293	2	,	,	PUNCT
easat-1679	293	3	the	the	DET
easat-1679	293	4	results	result	NOUN
easat-1679	293	5	of	of	ADP
easat-1679	293	6	hypothesis	hypothesis	NOUN
easat-1679	293	7	1b	1b	NUM
easat-1679	293	8	,	,	PUNCT
easat-1679	293	9	namely	namely	ADV
easat-1679	293	10	the	the	DET
easat-1679	293	11	reduction	reduction	NOUN
easat-1679	293	12	of	of	ADP
easat-1679	293	13	ghg	ghg	PROPN
easat-1679	293	14	emissions	emission	NOUN
easat-1679	293	15	,	,	PUNCT
easat-1679	293	16	have	have	VERB
easat-1679	293	17	a	a	DET
easat-1679	293	18	positive	positive	ADJ
easat-1679	293	19	effect	effect	NOUN
easat-1679	293	20	on	on	ADP
easat-1679	293	21	firm	firm	ADJ
easat-1679	293	22	value	value	NOUN
easat-1679	293	23	.	.	PUNCT
easat-1679	294	1	reducing	reduce	VERB
easat-1679	294	2	ghg	ghg	PROPN
easat-1679	294	3	emissions	emission	NOUN
easat-1679	294	4	signals	signal	NOUN
easat-1679	294	5	to	to	ADP
easat-1679	294	6	investors	investor	NOUN
easat-1679	294	7	that	that	SCONJ
easat-1679	294	8	a	a	DET
easat-1679	294	9	company	company	NOUN
easat-1679	294	10	is	be	AUX
easat-1679	294	11	committed	commit	VERB
easat-1679	294	12	to	to	ADP
easat-1679	294	13	improving	improve	VERB
easat-1679	294	14	its	its	PRON
easat-1679	294	15	sustainability	sustainability	NOUN
easat-1679	294	16	performance	performance	NOUN
easat-1679	294	17	,	,	PUNCT
easat-1679	294	18	suggesting	suggest	VERB
easat-1679	294	19	that	that	SCONJ
easat-1679	294	20	its	its	PRON
easat-1679	294	21	prospects	prospect	NOUN
easat-1679	294	22	are	be	AUX
easat-1679	294	23	better	well	ADJ
easat-1679	294	24	than	than	ADP
easat-1679	294	25	those	those	PRON
easat-1679	294	26	of	of	ADP
easat-1679	294	27	competitors	competitor	NOUN
easat-1679	294	28	in	in	ADP
easat-1679	294	29	the	the	DET
easat-1679	294	30	era	era	NOUN
easat-1679	294	31	of	of	ADP
easat-1679	294	32	sustainability	sustainability	NOUN
easat-1679	294	33	.	.	PUNCT
easat-1679	295	1	therefore	therefore	ADV
easat-1679	295	2	,	,	PUNCT
easat-1679	295	3	investors	investor	NOUN
easat-1679	295	4	are	be	AUX
easat-1679	295	5	predicted	predict	VERB
easat-1679	295	6	to	to	PART
easat-1679	295	7	prefer	prefer	VERB
easat-1679	295	8	companies	company	NOUN
easat-1679	295	9	that	that	PRON
easat-1679	295	10	are	be	AUX
easat-1679	295	11	committed	commit	VERB
easat-1679	295	12	to	to	ADP
easat-1679	295	13	sustainable	sustainable	ADJ
easat-1679	295	14	performance	performance	NOUN
easat-1679	295	15	.	.	PUNCT
easat-1679	296	1	second	second	ADJ
easat-1679	296	2	,	,	PUNCT
easat-1679	296	3	accounting	account	VERB
easat-1679	296	4	conservatism	conservatism	NOUN
easat-1679	296	5	influences	influence	VERB
easat-1679	296	6	firm	firm	ADJ
easat-1679	296	7	value	value	NOUN
easat-1679	296	8	at	at	ADP
easat-1679	296	9	the	the	DET
easat-1679	296	10	0.01	0.01	NUM
easat-1679	296	11	level	level	NOUN
easat-1679	296	12	with	with	ADP
easat-1679	296	13	a	a	DET
easat-1679	296	14	negative	negative	ADJ
easat-1679	296	15	coefficient	coefficient	NOUN
easat-1679	296	16	.	.	PUNCT
easat-1679	297	1	the	the	DET
easat-1679	297	2	application	application	NOUN
easat-1679	297	3	of	of	ADP
easat-1679	297	4	the	the	DET
easat-1679	297	5	concept	concept	NOUN
easat-1679	297	6	of	of	ADP
easat-1679	297	7	conservatism	conservatism	NOUN
easat-1679	297	8	makes	make	VERB
easat-1679	297	9	the	the	DET
easat-1679	297	10	company	company	NOUN
easat-1679	297	11	's	's	PART
easat-1679	297	12	profits	profit	NOUN
easat-1679	297	13	in	in	ADP
easat-1679	297	14	the	the	DET
easat-1679	297	15	reporting	reporting	NOUN
easat-1679	297	16	year	year	NOUN
easat-1679	297	17	appear	appear	VERB
easat-1679	297	18	smaller	small	ADJ
easat-1679	297	19	.	.	PUNCT
easat-1679	298	1	this	this	DET
easat-1679	298	2	condition	condition	NOUN
easat-1679	298	3	makes	make	VERB
easat-1679	298	4	investors	investor	NOUN
easat-1679	298	5	cautious	cautious	ADJ
easat-1679	298	6	when	when	SCONJ
easat-1679	298	7	investing	invest	VERB
easat-1679	298	8	in	in	ADP
easat-1679	298	9	the	the	DET
easat-1679	298	10	company	company	NOUN
easat-1679	298	11	.	.	PUNCT
easat-1679	299	1	these	these	DET
easat-1679	299	2	results	result	NOUN
easat-1679	299	3	contribute	contribute	VERB
easat-1679	299	4	to	to	ADP
easat-1679	299	5	the	the	DET
easat-1679	299	6	literature	literature	NOUN
easat-1679	299	7	on	on	ADP
easat-1679	299	8	accounting	account	VERB
easat-1679	299	9	conservatism	conservatism	NOUN
easat-1679	299	10	and	and	CCONJ
easat-1679	299	11	firm	firm	ADJ
easat-1679	299	12	value	value	NOUN
easat-1679	299	13	and	and	CCONJ
easat-1679	299	14	build	build	VERB
easat-1679	299	15	on	on	ADP
easat-1679	299	16	the	the	DET
easat-1679	299	17	findings	finding	NOUN
easat-1679	299	18	of	of	ADP
easat-1679	299	19	park	park	PROPN
easat-1679	299	20	&	&	CCONJ
easat-1679	299	21	chen	chen	PROPN
easat-1679	299	22	(	(	PUNCT
easat-1679	299	23	2006	2006	NUM
easat-1679	299	24	)	)	PUNCT
easat-1679	299	25	.	.	PUNCT
easat-1679	300	1	third	third	ADJ
easat-1679	300	2	,	,	PUNCT
easat-1679	300	3	accounting	account	VERB
easat-1679	300	4	conservatism	conservatism	NOUN
easat-1679	300	5	strengthens	strengthen	VERB
easat-1679	300	6	the	the	DET
easat-1679	300	7	relationship	relationship	NOUN
easat-1679	300	8	between	between	ADP
easat-1679	300	9	climate	climate	NOUN
easat-1679	300	10	change	change	NOUN
easat-1679	300	11	and	and	CCONJ
easat-1679	300	12	the	the	DET
easat-1679	300	13	reduction	reduction	NOUN
easat-1679	300	14	of	of	ADP
easat-1679	300	15	ghg	ghg	PROPN
easat-1679	300	16	disclosure	disclosure	PROPN
easat-1679	300	17	on	on	ADP
easat-1679	300	18	firm	firm	ADJ
easat-1679	300	19	value	value	NOUN
easat-1679	300	20	.	.	PUNCT
easat-1679	301	1	these	these	DET
easat-1679	301	2	results	result	NOUN
easat-1679	301	3	strengthen	strengthen	VERB
easat-1679	301	4	the	the	DET
easat-1679	301	5	study	study	NOUN
easat-1679	301	6	of	of	ADP
easat-1679	301	7	wu	wu	PROPN
easat-1679	301	8	et	et	PROPN
easat-1679	301	9	al	al	PROPN
easat-1679	301	10	.	.	PROPN
easat-1679	302	1	(	(	PUNCT
easat-1679	302	2	2022	2022	NUM
easat-1679	302	3	)	)	PUNCT
easat-1679	302	4	.	.	PUNCT
easat-1679	303	1	accounting	account	VERB
easat-1679	303	2	conservatism	conservatism	NOUN
easat-1679	303	3	is	be	AUX
easat-1679	303	4	predicted	predict	VERB
easat-1679	303	5	to	to	PART
easat-1679	303	6	be	be	AUX
easat-1679	303	7	a	a	DET
easat-1679	303	8	concept	concept	NOUN
easat-1679	303	9	that	that	PRON
easat-1679	303	10	can	can	AUX
easat-1679	303	11	minimise	minimise	VERB
easat-1679	303	12	environmental	environmental	ADJ
easat-1679	303	13	and	and	CCONJ
easat-1679	303	14	financial	financial	ADJ
easat-1679	303	15	risks	risk	NOUN
easat-1679	303	16	in	in	ADP
easat-1679	303	17	the	the	DET
easat-1679	303	18	future	future	NOUN
easat-1679	303	19	by	by	ADP
easat-1679	303	20	recognising	recognise	VERB
easat-1679	303	21	these	these	DET
easat-1679	303	22	risks	risk	NOUN
easat-1679	303	23	early	early	ADV
easat-1679	303	24	.	.	PUNCT
easat-1679	304	1	this	this	DET
easat-1679	304	2	condition	condition	NOUN
easat-1679	304	3	allows	allow	VERB
easat-1679	304	4	investors	investor	NOUN
easat-1679	304	5	to	to	PART
easat-1679	304	6	prefer	prefer	VERB
easat-1679	304	7	the	the	DET
easat-1679	304	8	mitigation	mitigation	NOUN
easat-1679	304	9	techniques	technique	NOUN
easat-1679	304	10	used	use	VERB
easat-1679	304	11	by	by	ADP
easat-1679	304	12	the	the	DET
easat-1679	304	13	company	company	NOUN
easat-1679	304	14	.	.	PUNCT
easat-1679	305	1	our	our	PRON
easat-1679	305	2	research	research	NOUN
easat-1679	305	3	has	have	VERB
easat-1679	305	4	several	several	ADJ
easat-1679	305	5	implications	implication	NOUN
easat-1679	305	6	.	.	PUNCT
easat-1679	306	1	first	first	ADV
easat-1679	306	2	,	,	PUNCT
easat-1679	306	3	the	the	DET
easat-1679	306	4	indonesian	indonesian	ADJ
easat-1679	306	5	government	government	NOUN
easat-1679	306	6	may	may	AUX
easat-1679	306	7	implement	implement	VERB
easat-1679	306	8	regulations	regulation	NOUN
easat-1679	306	9	on	on	ADP
easat-1679	306	10	climate	climate	NOUN
easat-1679	306	11	change	change	NOUN
easat-1679	306	12	to	to	PART
easat-1679	306	13	reduce	reduce	VERB
easat-1679	306	14	the	the	DET
easat-1679	306	15	impact	impact	NOUN
easat-1679	306	16	of	of	ADP
easat-1679	306	17	company	company	NOUN
easat-1679	306	18	operations	operation	NOUN
easat-1679	306	19	on	on	ADP
easat-1679	306	20	the	the	DET
easat-1679	306	21	environment	environment	NOUN
easat-1679	306	22	and	and	CCONJ
easat-1679	306	23	society	society	NOUN
easat-1679	306	24	.	.	PUNCT
easat-1679	307	1	second	second	ADJ
easat-1679	307	2	,	,	PUNCT
easat-1679	307	3	the	the	DET
easat-1679	307	4	practice	practice	NOUN
easat-1679	307	5	of	of	ADP
easat-1679	307	6	accounting	account	VERB
easat-1679	307	7	conservatism	conservatism	NOUN
easat-1679	307	8	should	should	AUX
easat-1679	307	9	be	be	AUX
easat-1679	307	10	a	a	DET
easat-1679	307	11	focus	focus	NOUN
easat-1679	307	12	of	of	ADP
easat-1679	307	13	companies	company	NOUN
easat-1679	307	14	and	and	CCONJ
easat-1679	307	15	accounting	accounting	NOUN
easat-1679	307	16	standard	standard	ADJ
easat-1679	307	17	setters	setter	NOUN
easat-1679	307	18	in	in	ADP
easat-1679	307	19	indonesia	indonesia	PROPN
easat-1679	307	20	,	,	PUNCT
easat-1679	307	21	as	as	SCONJ
easat-1679	307	22	it	it	PRON
easat-1679	307	23	is	be	AUX
easat-1679	307	24	expected	expect	VERB
easat-1679	307	25	to	to	PART
easat-1679	307	26	encourage	encourage	VERB
easat-1679	307	27	transparency	transparency	NOUN
easat-1679	307	28	and	and	CCONJ
easat-1679	307	29	relevance	relevance	NOUN
easat-1679	307	30	in	in	ADP
easat-1679	307	31	financial	financial	ADJ
easat-1679	307	32	accounting	accounting	NOUN
easat-1679	307	33	.	.	PUNCT
easat-1679	308	1	this	this	DET
easat-1679	308	2	research	research	NOUN
easat-1679	308	3	has	have	VERB
easat-1679	308	4	several	several	ADJ
easat-1679	308	5	limitations	limitation	NOUN
easat-1679	308	6	.	.	PUNCT
easat-1679	309	1	first	first	ADV
easat-1679	309	2	,	,	PUNCT
easat-1679	309	3	the	the	DET
easat-1679	309	4	sample	sample	NOUN
easat-1679	309	5	only	only	ADV
easat-1679	309	6	uses	use	VERB
easat-1679	309	7	high	high	ADJ
easat-1679	309	8	-	-	PUNCT
easat-1679	309	9	profile	profile	NOUN
easat-1679	309	10	manufacturers	manufacturer	NOUN
easat-1679	309	11	in	in	ADP
easat-1679	309	12	2020	2020	NUM
easat-1679	309	13	-	-	SYM
easat-1679	309	14	2021	2021	NUM
easat-1679	309	15	.	.	PUNCT
easat-1679	310	1	future	future	ADJ
easat-1679	310	2	research	research	NOUN
easat-1679	310	3	could	could	AUX
easat-1679	310	4	add	add	VERB
easat-1679	310	5	other	other	ADJ
easat-1679	310	6	high	high	ADJ
easat-1679	310	7	-	-	PUNCT
easat-1679	310	8	profile	profile	NOUN
easat-1679	310	9	companies	company	NOUN
easat-1679	310	10	,	,	PUNCT
easat-1679	310	11	such	such	ADJ
easat-1679	310	12	as	as	ADP
easat-1679	310	13	the	the	DET
easat-1679	310	14	mining	mining	NOUN
easat-1679	310	15	industry	industry	NOUN
easat-1679	310	16	,	,	PUNCT
easat-1679	310	17	and	and	CCONJ
easat-1679	310	18	increase	increase	VERB
easat-1679	310	19	the	the	DET
easat-1679	310	20	sample	sample	NOUN
easat-1679	310	21	period	period	NOUN
easat-1679	310	22	.	.	PUNCT
easat-1679	311	1	second	second	ADJ
easat-1679	311	2	,	,	PUNCT
easat-1679	311	3	sustainability	sustainability	NOUN
easat-1679	311	4	issues	issue	NOUN
easat-1679	311	5	are	be	AUX
easat-1679	311	6	currently	currently	ADV
easat-1679	311	7	limited	limit	VERB
easat-1679	311	8	to	to	ADP
easat-1679	311	9	emissions	emission	NOUN
easat-1679	311	10	and	and	CCONJ
easat-1679	311	11	the	the	DET
easat-1679	311	12	174	174	NUM
easat-1679	311	13	edelweiss	edelweiss	PROPN
easat-1679	311	14	applied	apply	VERB
easat-1679	311	15	science	science	NOUN
easat-1679	311	16	and	and	CCONJ
easat-1679	311	17	technology	technology	NOUN
easat-1679	311	18	issn	issn	PROPN
easat-1679	311	19	:	:	PUNCT
easat-1679	311	20	2576	2576	NUM
easat-1679	311	21	-	-	SYM
easat-1679	311	22	8484	8484	NUM
easat-1679	311	23	vol	vol	NOUN
easat-1679	311	24	.	.	PROPN
easat-1679	312	1	8	8	NUM
easat-1679	312	2	,	,	PUNCT
easat-1679	312	3	no	no	INTJ
easat-1679	312	4	.	.	NOUN
easat-1679	312	5	5	5	NUM
easat-1679	312	6	:	:	SYM
easat-1679	312	7	160	160	NUM
easat-1679	312	8	-	-	SYM
easat-1679	312	9	178	178	NUM
easat-1679	312	10	,	,	PUNCT
easat-1679	312	11	2024	2024	NUM
easat-1679	312	12	doi	doi	NOUN
easat-1679	312	13	:	:	PUNCT
easat-1679	312	14	10.55214/25768484.v8i5.1679	10.55214/25768484.v8i5.1679	NUM
easat-1679	312	15	©	©	ADP
easat-1679	312	16	2024	2024	NUM
easat-1679	312	17	by	by	ADP
easat-1679	312	18	the	the	DET
easat-1679	312	19	authors	author	NOUN
easat-1679	312	20	;	;	PUNCT
easat-1679	312	21	licensee	licensee	PROPN
easat-1679	312	22	learning	learn	VERB
easat-1679	312	23	gate	gate	NOUN
easat-1679	312	24	reduction	reduction	NOUN
easat-1679	312	25	of	of	ADP
easat-1679	312	26	ghg	ghg	PROPN
easat-1679	312	27	emissions	emission	NOUN
easat-1679	312	28	,	,	PUNCT
easat-1679	312	29	guided	guide	VERB
easat-1679	312	30	by	by	ADP
easat-1679	312	31	the	the	DET
easat-1679	312	32	gri	gri	PROPN
easat-1679	312	33	standard	standard	PROPN
easat-1679	312	34	2016	2016	NUM
easat-1679	312	35	.	.	PUNCT
easat-1679	313	1	future	future	ADJ
easat-1679	313	2	studies	study	NOUN
easat-1679	313	3	could	could	AUX
easat-1679	313	4	include	include	VERB
easat-1679	313	5	the	the	DET
easat-1679	313	6	reduction	reduction	NOUN
easat-1679	313	7	of	of	ADP
easat-1679	313	8	energy	energy	NOUN
easat-1679	313	9	and	and	CCONJ
easat-1679	313	10	the	the	DET
easat-1679	313	11	use	use	NOUN
easat-1679	313	12	of	of	ADP
easat-1679	313	13	other	other	ADJ
easat-1679	313	14	standards	standard	NOUN
easat-1679	313	15	from	from	ADP
easat-1679	313	16	regulators	regulator	NOUN
easat-1679	313	17	,	,	PUNCT
easat-1679	313	18	ngos	ngo	NOUN
easat-1679	313	19	,	,	PUNCT
easat-1679	313	20	as	as	ADV
easat-1679	313	21	well	well	ADV
easat-1679	313	22	as	as	ADP
easat-1679	313	23	additional	additional	ADJ
easat-1679	313	24	research	research	NOUN
easat-1679	313	25	findings	finding	NOUN
easat-1679	313	26	.	.	PUNCT
easat-1679	314	1	acknowledgment	acknowledgment	NOUN
easat-1679	314	2	:	:	PUNCT
easat-1679	314	3	this	this	DET
easat-1679	314	4	research	research	NOUN
easat-1679	314	5	was	be	AUX
easat-1679	314	6	supported	support	VERB
easat-1679	314	7	by	by	ADP
easat-1679	314	8	the	the	DET
easat-1679	314	9	institute	institute	PROPN
easat-1679	314	10	of	of	ADP
easat-1679	314	11	postgraduate	postgraduate	PROPN
easat-1679	314	12	studies	study	NOUN
easat-1679	314	13	(	(	PUNCT
easat-1679	314	14	ipsis	ipsis	NOUN
easat-1679	314	15	)	)	PUNCT
easat-1679	314	16	at	at	ADP
easat-1679	314	17	universiti	universiti	PROPN
easat-1679	314	18	teknologi	teknologi	PROPN
easat-1679	314	19	mara	mara	PROPN
easat-1679	314	20	(	(	PUNCT
easat-1679	314	21	uitm	uitm	PROPN
easat-1679	314	22	)	)	PUNCT
easat-1679	314	23	.	.	PUNCT
easat-1679	315	1	we	we	PRON
easat-1679	315	2	would	would	AUX
easat-1679	315	3	like	like	VERB
easat-1679	315	4	to	to	PART
easat-1679	315	5	express	express	VERB
easat-1679	315	6	our	our	PRON
easat-1679	315	7	sincere	sincere	ADJ
easat-1679	315	8	gratitude	gratitude	NOUN
easat-1679	315	9	for	for	ADP
easat-1679	315	10	the	the	DET
easat-1679	315	11	financial	financial	ADJ
easat-1679	315	12	assistance	assistance	NOUN
easat-1679	315	13	provide	provide	VERB
easat-1679	315	14	through	through	ADP
easat-1679	315	15	the	the	DET
easat-1679	315	16	journal	journal	PROPN
easat-1679	315	17	support	support	NOUN
easat-1679	315	18	fund	fund	PROPN
easat-1679	315	19	.	.	PUNCT
easat-1679	316	1	copyright	copyright	NOUN
easat-1679	316	2	:	:	PUNCT
easat-1679	316	3	©	©	PROPN
easat-1679	316	4	2024	2024	NUM
easat-1679	316	5	by	by	ADP
easat-1679	316	6	the	the	DET
easat-1679	316	7	authors	author	NOUN
easat-1679	316	8	.	.	PUNCT
easat-1679	317	1	this	this	DET
easat-1679	317	2	article	article	NOUN
easat-1679	317	3	is	be	AUX
easat-1679	317	4	an	an	DET
easat-1679	317	5	open	open	ADJ
easat-1679	317	6	access	access	NOUN
easat-1679	317	7	article	article	NOUN
easat-1679	317	8	distributed	distribute	VERB
easat-1679	317	9	under	under	ADP
easat-1679	317	10	the	the	DET
easat-1679	317	11	terms	term	NOUN
easat-1679	317	12	and	and	CCONJ
easat-1679	317	13	conditions	condition	NOUN
easat-1679	317	14	of	of	ADP
easat-1679	317	15	the	the	DET
easat-1679	317	16	creative	creative	ADJ
easat-1679	317	17	commons	common	NOUN
easat-1679	317	18	attribution	attribution	NOUN
easat-1679	317	19	(	(	PUNCT
easat-1679	317	20	cc	cc	NOUN
easat-1679	317	21	by	by	ADP
easat-1679	317	22	)	)	PUNCT
easat-1679	317	23	license	license	NOUN
easat-1679	317	24	(	(	PUNCT
easat-1679	317	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-1679	317	26	)	)	PUNCT
easat-1679	317	27	.	.	PUNCT
easat-1679	318	1	references	reference	NOUN
easat-1679	318	2	[	[	X
easat-1679	318	3	1	1	NUM
easat-1679	318	4	]	]	X
easat-1679	318	5	(	(	PUNCT
easat-1679	318	6	gri	gri	NOUN
easat-1679	318	7	-	-	PUNCT
easat-1679	318	8	gssb	gssb	PROPN
easat-1679	318	9	)	)	PUNCT
easat-1679	318	10	,	,	PUNCT
easat-1679	318	11	g.	g.	PROPN
easat-1679	318	12	s.	s.	PROPN
easat-1679	318	13	s.	s.	PROPN
easat-1679	318	14	b.	b.	PROPN
easat-1679	318	15	(	(	PUNCT
easat-1679	318	16	2016	2016	NUM
easat-1679	318	17	)	)	PUNCT
easat-1679	318	18	.	.	PUNCT
easat-1679	319	1	gri	gri	PROPN
easat-1679	319	2	standards	standard	NOUN
easat-1679	319	3	(	(	PUNCT
easat-1679	319	4	gri	gri	PROPN
easat-1679	319	5	standa	standa	PROPN
easat-1679	319	6	)	)	PUNCT
easat-1679	319	7	.	.	PUNCT
easat-1679	320	1	global	global	ADJ
easat-1679	320	2	sustainability	sustainability	NOUN
easat-1679	320	3	standards	standard	NOUN
easat-1679	320	4	board	board	NOUN
easat-1679	320	5	.	.	PUNCT
easat-1679	321	1	[	[	X
easat-1679	321	2	2	2	NUM
easat-1679	321	3	]	]	X
easat-1679	321	4	ahmad	ahmad	PROPN
easat-1679	321	5	,	,	PUNCT
easat-1679	321	6	h.	h.	PROPN
easat-1679	321	7	,	,	PUNCT
easat-1679	321	8	yaqub	yaqub	NOUN
easat-1679	321	9	,	,	PUNCT
easat-1679	321	10	m.	m.	NOUN
easat-1679	321	11	,	,	PUNCT
easat-1679	321	12	&	&	CCONJ
easat-1679	321	13	lee	lee	PROPN
easat-1679	321	14	,	,	PUNCT
easat-1679	321	15	s.	s.	PROPN
easat-1679	321	16	h.	h.	PROPN
easat-1679	321	17	(	(	PUNCT
easat-1679	321	18	2023	2023	NUM
easat-1679	321	19	)	)	PUNCT
easat-1679	321	20	.	.	PUNCT
easat-1679	322	1	environmental-	environmental-	X
easat-1679	322	2	,	,	PUNCT
easat-1679	322	3	social-	social-	X
easat-1679	322	4	,	,	PUNCT
easat-1679	322	5	and	and	CCONJ
easat-1679	322	6	governance	governance	NOUN
easat-1679	322	7	-	-	PUNCT
easat-1679	322	8	related	relate	VERB
easat-1679	322	9	factors	factor	NOUN
easat-1679	322	10	for	for	ADP
easat-1679	322	11	business	business	NOUN
easat-1679	322	12	investment	investment	NOUN
easat-1679	322	13	and	and	CCONJ
easat-1679	322	14	sustainability	sustainability	NOUN
easat-1679	322	15	:	:	PUNCT
easat-1679	322	16	a	a	DET
easat-1679	322	17	scientometric	scientometric	ADJ
easat-1679	322	18	review	review	NOUN
easat-1679	322	19	of	of	ADP
easat-1679	322	20	global	global	ADJ
easat-1679	322	21	trends	trend	NOUN
easat-1679	322	22	.	.	PUNCT
easat-1679	323	1	environment	environment	NOUN
easat-1679	323	2	,	,	PUNCT
easat-1679	323	3	development	development	NOUN
easat-1679	323	4	and	and	CCONJ
easat-1679	323	5	sustainability	sustainability	NOUN
easat-1679	323	6	,	,	PUNCT
easat-1679	323	7	0123456789	0123456789	NUM
easat-1679	323	8	.	.	PUNCT
easat-1679	324	1	https://doi.org/10.1007/s10668-023-02921-x	https://doi.org/10.1007/s10668-023-02921-x	NOUN
easat-1679	324	2	[	[	X
easat-1679	324	3	3	3	NUM
easat-1679	324	4	]	]	X
easat-1679	324	5	akrout	akrout	NOUN
easat-1679	324	6	,	,	PUNCT
easat-1679	324	7	m.	m.	NOUN
easat-1679	324	8	m.	m.	NOUN
easat-1679	324	9	,	,	PUNCT
easat-1679	324	10	&	&	CCONJ
easat-1679	324	11	othman	othman	PROPN
easat-1679	324	12	,	,	PUNCT
easat-1679	324	13	h.	h.	PROPN
easat-1679	324	14	ben	ben	PROPN
easat-1679	324	15	.	.	PUNCT
easat-1679	325	1	(	(	PUNCT
easat-1679	325	2	2016	2016	NUM
easat-1679	325	3	)	)	PUNCT
easat-1679	325	4	.	.	PUNCT
easat-1679	326	1	ownership	ownership	NOUN
easat-1679	326	2	structure	structure	NOUN
easat-1679	326	3	and	and	CCONJ
easat-1679	326	4	environmental	environmental	ADJ
easat-1679	326	5	disclosure	disclosure	NOUN
easat-1679	326	6	in	in	ADP
easat-1679	326	7	mena	mena	NOUN
easat-1679	326	8	emerging	emerge	VERB
easat-1679	326	9	countries	country	NOUN
easat-1679	326	10	.	.	PUNCT
easat-1679	327	1	corporate	corporate	ADJ
easat-1679	327	2	ownership	ownership	NOUN
easat-1679	327	3	and	and	CCONJ
easat-1679	327	4	control	control	NOUN
easat-1679	327	5	,	,	PUNCT
easat-1679	327	6	13(4	13(4	NUM
easat-1679	327	7	)	)	PUNCT
easat-1679	327	8	.	.	PUNCT
easat-1679	328	1	https://doi.org/10.22495/cocv13i4c2p9	https://doi.org/10.22495/cocv13i4c2p9	PROPN
easat-1679	329	1	[	[	X
easat-1679	329	2	4	4	NUM
easat-1679	329	3	]	]	PUNCT
easat-1679	329	4	alghifari	alghifari	NOUN
easat-1679	329	5	,	,	PUNCT
easat-1679	329	6	e.	e.	PROPN
easat-1679	329	7	s.	s.	PROPN
easat-1679	329	8	,	,	PUNCT
easat-1679	329	9	gunardi	gunardi	PROPN
easat-1679	329	10	,	,	PUNCT
easat-1679	329	11	a.	a.	PROPN
easat-1679	329	12	,	,	PUNCT
easat-1679	329	13	suteja	suteja	PROPN
easat-1679	329	14	,	,	PUNCT
easat-1679	329	15	j.	j.	PROPN
easat-1679	329	16	,	,	PUNCT
easat-1679	329	17	nisa	nisa	PROPN
easat-1679	329	18	,	,	PUNCT
easat-1679	329	19	i.	i.	PROPN
easat-1679	329	20	k.	k.	PROPN
easat-1679	329	21	,	,	PUNCT
easat-1679	329	22	&	&	CCONJ
easat-1679	329	23	amarananda	amarananda	PROPN
easat-1679	329	24	,	,	PUNCT
easat-1679	329	25	z.	z.	PROPN
easat-1679	329	26	(	(	PUNCT
easat-1679	329	27	2022	2022	NUM
easat-1679	329	28	)	)	PUNCT
easat-1679	329	29	.	.	PUNCT
easat-1679	330	1	investment	investment	NOUN
easat-1679	330	2	decisions	decision	NOUN
easat-1679	330	3	of	of	ADP
easat-1679	330	4	energy	energy	NOUN
easat-1679	330	5	sector	sector	NOUN
easat-1679	330	6	companies	company	NOUN
easat-1679	330	7	on	on	ADP
easat-1679	330	8	the	the	DET
easat-1679	330	9	indonesia	indonesia	PROPN
easat-1679	330	10	stock	stock	PROPN
easat-1679	330	11	exchange	exchange	PROPN
easat-1679	330	12	:	:	PUNCT
easat-1679	330	13	theory	theory	NOUN
easat-1679	330	14	and	and	CCONJ
easat-1679	330	15	evidence	evidence	NOUN
easat-1679	330	16	.	.	PUNCT
easat-1679	331	1	international	international	ADJ
easat-1679	331	2	journal	journal	PROPN
easat-1679	331	3	of	of	ADP
easat-1679	331	4	energy	energy	NOUN
easat-1679	331	5	economics	economic	NOUN
easat-1679	331	6	and	and	CCONJ
easat-1679	331	7	policy	policy	NOUN
easat-1679	331	8	,	,	PUNCT
easat-1679	331	9	12(6	12(6	NUM
easat-1679	331	10	)	)	PUNCT
easat-1679	331	11	,	,	PUNCT
easat-1679	331	12	73–79	73–79	NOUN
easat-1679	331	13	.	.	PUNCT
easat-1679	332	1	https://doi.org/10.32479/ijeep.13642	https://doi.org/10.32479/ijeep.13642	PRON
easat-1679	333	1	[	[	X
easat-1679	333	2	5	5	NUM
easat-1679	333	3	]	]	X
easat-1679	333	4	aydoğmuş	aydoğmuş	NOUN
easat-1679	333	5	,	,	PUNCT
easat-1679	333	6	m.	m.	NOUN
easat-1679	333	7	,	,	PUNCT
easat-1679	333	8	gülay	gülay	NOUN
easat-1679	333	9	,	,	PUNCT
easat-1679	333	10	g.	g.	PROPN
easat-1679	333	11	,	,	PUNCT
easat-1679	333	12	&	&	CCONJ
easat-1679	333	13	ergun	ergun	PROPN
easat-1679	333	14	,	,	PUNCT
easat-1679	333	15	k.	k.	PROPN
easat-1679	333	16	(	(	PUNCT
easat-1679	333	17	2022	2022	NUM
easat-1679	333	18	)	)	PUNCT
easat-1679	333	19	.	.	PUNCT
easat-1679	334	1	impact	impact	NOUN
easat-1679	334	2	of	of	ADP
easat-1679	334	3	esg	esg	PROPN
easat-1679	334	4	performance	performance	NOUN
easat-1679	334	5	on	on	ADP
easat-1679	334	6	firm	firm	ADJ
easat-1679	334	7	value	value	NOUN
easat-1679	334	8	and	and	CCONJ
easat-1679	334	9	profitability	profitability	NOUN
easat-1679	334	10	.	.	PUNCT
easat-1679	335	1	borsa	borsa	PROPN
easat-1679	335	2	istanbul	istanbul	PROPN
easat-1679	335	3	review	review	PROPN
easat-1679	335	4	,	,	PUNCT
easat-1679	335	5	22	22	NUM
easat-1679	335	6	,	,	PUNCT
easat-1679	335	7	s119	s119	PROPN
easat-1679	335	8	–	–	PUNCT
easat-1679	335	9	s127	s127	PROPN
easat-1679	335	10	.	.	PUNCT
easat-1679	336	1	https://doi.org/10.1016/j.bir.2022.11.006	https://doi.org/10.1016/j.bir.2022.11.006	ADJ
easat-1679	336	2	[	[	X
easat-1679	336	3	6	6	NUM
easat-1679	336	4	]	]	PUNCT
easat-1679	336	5	bafera	bafera	NOUN
easat-1679	336	6	,	,	PUNCT
easat-1679	336	7	j.	j.	PROPN
easat-1679	336	8	,	,	PUNCT
easat-1679	336	9	&	&	CCONJ
easat-1679	336	10	kleinert	kleinert	PROPN
easat-1679	336	11	,	,	PUNCT
easat-1679	336	12	s.	s.	PROPN
easat-1679	336	13	(	(	PUNCT
easat-1679	336	14	2022	2022	NUM
easat-1679	336	15	)	)	PUNCT
easat-1679	336	16	.	.	PUNCT
easat-1679	337	1	signaling	signal	VERB
easat-1679	337	2	theory	theory	NOUN
easat-1679	337	3	in	in	ADP
easat-1679	337	4	entrepreneurship	entrepreneurship	NOUN
easat-1679	337	5	research	research	NOUN
easat-1679	337	6	:	:	PUNCT
easat-1679	337	7	a	a	DET
easat-1679	337	8	systematic	systematic	ADJ
easat-1679	337	9	review	review	NOUN
easat-1679	337	10	and	and	CCONJ
easat-1679	337	11	research	research	NOUN
easat-1679	337	12	agenda	agenda	NOUN
easat-1679	337	13	.	.	PUNCT
easat-1679	338	1	entrepreneurship	entrepreneurship	NOUN
easat-1679	338	2	:	:	PUNCT
easat-1679	338	3	theory	theory	NOUN
easat-1679	338	4	and	and	CCONJ
easat-1679	338	5	practice	practice	NOUN
easat-1679	338	6	.	.	PUNCT
easat-1679	339	1	https://doi.org/10.1177/10422587221138489	https://doi.org/10.1177/10422587221138489	PUNCT
easat-1679	340	1	[	[	X
easat-1679	340	2	7	7	NUM
easat-1679	340	3	]	]	X
easat-1679	340	4	ball	ball	NOUN
easat-1679	340	5	,	,	PUNCT
easat-1679	340	6	r.	r.	PROPN
easat-1679	340	7	,	,	PUNCT
easat-1679	340	8	kothari	kothari	PROPN
easat-1679	340	9	,	,	PUNCT
easat-1679	340	10	s.	s.	PROPN
easat-1679	340	11	p.	p.	PROPN
easat-1679	340	12	,	,	PUNCT
easat-1679	340	13	&	&	CCONJ
easat-1679	340	14	robin	robin	PROPN
easat-1679	340	15	,	,	PUNCT
easat-1679	340	16	a.	a.	NOUN
easat-1679	340	17	(	(	PUNCT
easat-1679	340	18	2000	2000	NUM
easat-1679	340	19	)	)	PUNCT
easat-1679	340	20	.	.	PUNCT
easat-1679	341	1	the	the	DET
easat-1679	341	2	effect	effect	NOUN
easat-1679	341	3	of	of	ADP
easat-1679	341	4	international	international	ADJ
easat-1679	341	5	institutional	institutional	ADJ
easat-1679	341	6	factors	factor	NOUN
easat-1679	341	7	on	on	ADP
easat-1679	341	8	properties	property	NOUN
easat-1679	341	9	of	of	ADP
easat-1679	341	10	accounting	accounting	NOUN
easat-1679	341	11	earnings	earning	NOUN
easat-1679	341	12	.	.	PUNCT
easat-1679	342	1	journal	journal	NOUN
easat-1679	342	2	of	of	ADP
easat-1679	342	3	accounting	accounting	NOUN
easat-1679	342	4	and	and	CCONJ
easat-1679	342	5	economics	economic	NOUN
easat-1679	342	6	,	,	PUNCT
easat-1679	342	7	29(1	29(1	NUM
easat-1679	342	8	)	)	PUNCT
easat-1679	342	9	,	,	PUNCT
easat-1679	342	10	1–51	1–51	PROPN
easat-1679	342	11	.	.	PUNCT
easat-1679	343	1	https://doi.org/10.1016/s0165-4101(00)00012-4	https://doi.org/10.1016/s0165-4101(00)00012-4	PROPN
easat-1679	344	1	[	[	X
easat-1679	344	2	8	8	NUM
easat-1679	344	3	]	]	X
easat-1679	344	4	ball	ball	NOUN
easat-1679	344	5	,	,	PUNCT
easat-1679	344	6	r.	r.	PROPN
easat-1679	344	7	,	,	PUNCT
easat-1679	344	8	&	&	CCONJ
easat-1679	344	9	shivakumar	shivakumar	PROPN
easat-1679	344	10	,	,	PUNCT
easat-1679	344	11	l.	l.	PROPN
easat-1679	344	12	(	(	PUNCT
easat-1679	344	13	2005	2005	NUM
easat-1679	344	14	)	)	PUNCT
easat-1679	344	15	.	.	PUNCT
easat-1679	345	1	earnings	earning	NOUN
easat-1679	345	2	quality	quality	NOUN
easat-1679	345	3	in	in	ADP
easat-1679	345	4	uk	uk	PROPN
easat-1679	345	5	private	private	ADJ
easat-1679	345	6	firms	firm	NOUN
easat-1679	345	7	:	:	PUNCT
easat-1679	345	8	comparative	comparative	ADJ
easat-1679	345	9	loss	loss	NOUN
easat-1679	345	10	recognition	recognition	NOUN
easat-1679	345	11	timeliness	timeliness	NOUN
easat-1679	345	12	.	.	PUNCT
easat-1679	346	1	journal	journal	NOUN
easat-1679	346	2	of	of	ADP
easat-1679	346	3	accounting	accounting	NOUN
easat-1679	346	4	and	and	CCONJ
easat-1679	346	5	economics	economic	NOUN
easat-1679	346	6	,	,	PUNCT
easat-1679	346	7	39(1	39(1	NUM
easat-1679	346	8	)	)	PUNCT
easat-1679	346	9	,	,	PUNCT
easat-1679	346	10	83–128	83–128	PROPN
easat-1679	346	11	.	.	PUNCT
easat-1679	347	1	https://doi.org/10.1016/j.jacceco.2004.04.001	https://doi.org/10.1016/j.jacceco.2004.04.001	NUM
easat-1679	347	2	[	[	X
easat-1679	347	3	9	9	NUM
easat-1679	347	4	]	]	X
easat-1679	347	5	bao	bao	PROPN
easat-1679	347	6	,	,	PUNCT
easat-1679	347	7	x.	x.	NOUN
easat-1679	347	8	,	,	PUNCT
easat-1679	347	9	sun	sun	PROPN
easat-1679	347	10	,	,	PUNCT
easat-1679	347	11	b.	b.	PROPN
easat-1679	347	12	,	,	PUNCT
easat-1679	347	13	han	han	PROPN
easat-1679	347	14	,	,	PUNCT
easat-1679	347	15	m.	m.	NOUN
easat-1679	347	16	,	,	PUNCT
easat-1679	347	17	lin	lin	PROPN
easat-1679	347	18	,	,	PUNCT
easat-1679	347	19	h.	h.	PROPN
easat-1679	347	20	,	,	PUNCT
easat-1679	347	21	&	&	CCONJ
easat-1679	347	22	lau	lau	PROPN
easat-1679	347	23	,	,	PUNCT
easat-1679	347	24	r.	r.	PROPN
easat-1679	347	25	y.	y.	PROPN
easat-1679	347	26	k.	k.	PROPN
easat-1679	347	27	(	(	PUNCT
easat-1679	347	28	2023	2023	NUM
easat-1679	347	29	)	)	PUNCT
easat-1679	347	30	.	.	PUNCT
easat-1679	348	1	technological	technological	ADJ
easat-1679	348	2	forecasting	forecasting	NOUN
easat-1679	348	3	&	&	CCONJ
easat-1679	348	4	social	social	ADJ
easat-1679	348	5	change	change	NOUN
easat-1679	348	6	quantifying	quantify	VERB
easat-1679	348	7	the	the	DET
easat-1679	348	8	impact	impact	NOUN
easat-1679	348	9	of	of	ADP
easat-1679	348	10	ceo	ceo	NOUN
easat-1679	348	11	social	social	ADJ
easat-1679	348	12	media	medium	NOUN
easat-1679	348	13	celebrity	celebrity	NOUN
easat-1679	348	14	status	status	NOUN
easat-1679	348	15	on	on	ADP
easat-1679	348	16	firm	firm	ADJ
easat-1679	348	17	value	value	NOUN
easat-1679	348	18	 	 	SPACE
easat-1679	348	19	:	:	PUNCT
easat-1679	348	20	novel	novel	ADJ
easat-1679	348	21	measures	measure	NOUN
easat-1679	348	22	from	from	ADP
easat-1679	348	23	digital	digital	ADJ
easat-1679	348	24	gatekeeping	gatekeeping	NOUN
easat-1679	348	25	theory	theory	NOUN
easat-1679	348	26	.	.	PUNCT
easat-1679	349	1	technological	technological	ADJ
easat-1679	349	2	forecasting	forecasting	NOUN
easat-1679	349	3	&	&	CCONJ
easat-1679	349	4	social	social	ADJ
easat-1679	349	5	change	change	NOUN
easat-1679	349	6	,	,	PUNCT
easat-1679	349	7	189(january	189(january	NUM
easat-1679	349	8	)	)	PUNCT
easat-1679	349	9	,	,	PUNCT
easat-1679	349	10	122334	122334	NUM
easat-1679	349	11	.	.	PUNCT
easat-1679	350	1	https://doi.org/10.1016/j.techfore.2023.122334	https://doi.org/10.1016/j.techfore.2023.122334	NOUN
easat-1679	350	2	[	[	X
easat-1679	350	3	10	10	NUM
easat-1679	350	4	]	]	X
easat-1679	350	5	basu	basu	PROPN
easat-1679	350	6	,	,	PUNCT
easat-1679	350	7	s.	s.	PROPN
easat-1679	350	8	(	(	PUNCT
easat-1679	350	9	1997	1997	NUM
easat-1679	350	10	)	)	PUNCT
easat-1679	350	11	.	.	PUNCT
easat-1679	351	1	the	the	DET
easat-1679	351	2	conservatism	conservatism	NOUN
easat-1679	351	3	principle	principle	NOUN
easat-1679	351	4	and	and	CCONJ
easat-1679	351	5	the	the	DET
easat-1679	351	6	asymmetric	asymmetric	ADJ
easat-1679	351	7	timeliness	timeliness	NOUN
easat-1679	351	8	of	of	ADP
easat-1679	351	9	earnings	earning	NOUN
easat-1679	351	10	.	.	PUNCT
easat-1679	352	1	journal	journal	NOUN
easat-1679	352	2	of	of	ADP
easat-1679	352	3	accounting	accounting	NOUN
easat-1679	352	4	and	and	CCONJ
easat-1679	352	5	economics	economic	NOUN
easat-1679	352	6	,	,	PUNCT
easat-1679	352	7	24	24	NUM
easat-1679	352	8	,	,	PUNCT
easat-1679	352	9	3–37	3–37	PROPN
easat-1679	352	10	.	.	PUNCT
easat-1679	353	1	https://doi.org/10.1111/j.1911-3846.2011.01151.x	https://doi.org/10.1111/j.1911-3846.2011.01151.x	NOUN
easat-1679	354	1	[	[	X
easat-1679	354	2	11	11	NUM
easat-1679	354	3	]	]	PUNCT
easat-1679	354	4	berkman	berkman	NOUN
easat-1679	354	5	,	,	PUNCT
easat-1679	354	6	h.	h.	PROPN
easat-1679	354	7	,	,	PUNCT
easat-1679	354	8	jona	jona	PROPN
easat-1679	354	9	,	,	PUNCT
easat-1679	354	10	j.	j.	PROPN
easat-1679	354	11	,	,	PUNCT
easat-1679	354	12	&	&	CCONJ
easat-1679	354	13	soderstrom	soderstrom	PROPN
easat-1679	354	14	,	,	PUNCT
easat-1679	354	15	n.	n.	NOUN
easat-1679	354	16	(	(	PUNCT
easat-1679	354	17	2019	2019	NUM
easat-1679	354	18	)	)	PUNCT
easat-1679	354	19	.	.	PUNCT
easat-1679	355	1	firm	firm	ADJ
easat-1679	355	2	value	value	NOUN
easat-1679	355	3	and	and	CCONJ
easat-1679	355	4	government	government	NOUN
easat-1679	355	5	commitment	commitment	NOUN
easat-1679	355	6	to	to	ADP
easat-1679	355	7	combating	combat	VERB
easat-1679	355	8	climate	climate	NOUN
easat-1679	355	9	change	change	NOUN
easat-1679	355	10	.	.	PUNCT
easat-1679	356	1	pacific	pacific	ADJ
easat-1679	356	2	-	-	PUNCT
easat-1679	356	3	basin	basin	NOUN
easat-1679	356	4	finance	finance	NOUN
easat-1679	356	5	journal	journal	NOUN
easat-1679	356	6	,	,	PUNCT
easat-1679	356	7	53(november	53(november	NUM
easat-1679	356	8	2018	2018	NUM
easat-1679	356	9	)	)	PUNCT
easat-1679	356	10	,	,	PUNCT
easat-1679	356	11	297–307	297–307	NUM
easat-1679	356	12	.	.	PUNCT
easat-1679	357	1	https://doi.org/10.1016/j.pacfin.2018.11.003	https://doi.org/10.1016/j.pacfin.2018.11.003	PROPN
easat-1679	357	2	[	[	X
easat-1679	357	3	12	12	NUM
easat-1679	357	4	]	]	PUNCT
easat-1679	357	5	bitektine	bitektine	PROPN
easat-1679	357	6	,	,	PUNCT
easat-1679	357	7	a.	a.	PROPN
easat-1679	357	8	,	,	PUNCT
easat-1679	357	9	&	&	CCONJ
easat-1679	357	10	song	song	PROPN
easat-1679	357	11	,	,	PUNCT
easat-1679	357	12	f.	f.	PROPN
easat-1679	357	13	(	(	PUNCT
easat-1679	357	14	2023	2023	NUM
easat-1679	357	15	)	)	PUNCT
easat-1679	357	16	.	.	PUNCT
easat-1679	358	1	on	on	ADP
easat-1679	358	2	the	the	DET
easat-1679	358	3	role	role	NOUN
easat-1679	358	4	of	of	ADP
easat-1679	358	5	institutional	institutional	ADJ
easat-1679	358	6	logics	logic	NOUN
easat-1679	358	7	in	in	ADP
easat-1679	358	8	legitimacy	legitimacy	NOUN
easat-1679	358	9	evaluations	evaluation	NOUN
easat-1679	358	10	:	:	PUNCT
easat-1679	358	11	the	the	DET
easat-1679	358	12	effects	effect	NOUN
easat-1679	358	13	of	of	ADP
easat-1679	358	14	pricing	pricing	NOUN
easat-1679	358	15	and	and	CCONJ
easat-1679	358	16	csr	csr	NOUN
easat-1679	358	17	signals	signal	NOUN
easat-1679	358	18	on	on	ADP
easat-1679	358	19	organizational	organizational	ADJ
easat-1679	358	20	legitimacy	legitimacy	NOUN
easat-1679	358	21	.	.	PUNCT
easat-1679	359	1	in	in	ADP
easat-1679	359	2	journal	journal	NOUN
easat-1679	359	3	of	of	ADP
easat-1679	359	4	management	management	NOUN
easat-1679	359	5	(	(	PUNCT
easat-1679	359	6	vol	vol	NOUN
easat-1679	359	7	.	.	PROPN
easat-1679	359	8	49	49	NUM
easat-1679	359	9	,	,	PUNCT
easat-1679	359	10	issue	issue	NOUN
easat-1679	359	11	3	3	NUM
easat-1679	359	12	)	)	PUNCT
easat-1679	359	13	.	.	PUNCT
easat-1679	360	1	https://doi.org/10.1177/01492063211070274	https://doi.org/10.1177/01492063211070274	NOUN
easat-1679	361	1	[	[	X
easat-1679	361	2	13	13	NUM
easat-1679	361	3	]	]	PUNCT
easat-1679	361	4	bloomberg	bloomberg	NOUN
easat-1679	361	5	.	.	PUNCT
easat-1679	362	1	(	(	PUNCT
easat-1679	362	2	2024	2024	NUM
easat-1679	362	3	)	)	PUNCT
easat-1679	362	4	.	.	PUNCT
easat-1679	363	1	rising	rise	VERB
easat-1679	363	2	sea	sea	NOUN
easat-1679	363	3	levels	level	NOUN
easat-1679	363	4	threaten	threaten	VERB
easat-1679	363	5	global	global	ADJ
easat-1679	363	6	economy	economy	NOUN
easat-1679	363	7	.	.	PUNCT
easat-1679	364	1	sponsored.bloomberg.com	sponsored.bloomberg.com	PROPN
easat-1679	364	2	.	.	PROPN
easat-1679	364	3	https://sponsored.bloomberg.com/article/zurich/threat-to-infrastructure-means-businesses-must-prepare-tonavigate-rising-seas	https://sponsored.bloomberg.com/article/zurich/threat-to-infrastructure-means-businesses-must-prepare-tonavigate-rising-sea	VERB
easat-1679	365	1	[	[	X
easat-1679	365	2	14	14	NUM
easat-1679	365	3	]	]	PUNCT
easat-1679	365	4	bmkg	bmkg	NOUN
easat-1679	365	5	.	.	PUNCT
easat-1679	366	1	(	(	PUNCT
easat-1679	366	2	2023	2023	NUM
easat-1679	366	3	)	)	PUNCT
easat-1679	366	4	.	.	PUNCT
easat-1679	367	1	pandangan	pandangan	VERB
easat-1679	367	2	iklim	iklim	NOUN
easat-1679	367	3	2023	2023	NUM
easat-1679	367	4	(	(	PUNCT
easat-1679	367	5	climate	climate	NOUN
easat-1679	367	6	outlook	outlook	NOUN
easat-1679	367	7	)	)	PUNCT
easat-1679	367	8	.	.	PUNCT
easat-1679	368	1	https://iklim.bmkg.go.id/bmkgadmin/storage/buletin/bmkg	https://iklim.bmkg.go.id/bmkgadmin/storage/buletin/bmkg	NOUN
easat-1679	368	2	climate	climate	NOUN
easat-1679	368	3	outlook	outlook	NOUN
easat-1679	368	4	2023.pdf	2023.pdf	NUM
easat-1679	369	1	[	[	X
easat-1679	369	2	15	15	NUM
easat-1679	369	3	]	]	PUNCT
easat-1679	369	4	boulhaga	boulhaga	NOUN
easat-1679	369	5	,	,	PUNCT
easat-1679	369	6	m.	m.	NOUN
easat-1679	369	7	,	,	PUNCT
easat-1679	369	8	elbardan	elbardan	PROPN
easat-1679	369	9	,	,	PUNCT
easat-1679	369	10	h.	h.	PROPN
easat-1679	369	11	,	,	PUNCT
easat-1679	369	12	&	&	CCONJ
easat-1679	369	13	elmassri	elmassri	PROPN
easat-1679	369	14	,	,	PUNCT
easat-1679	369	15	m.	m.	NOUN
easat-1679	369	16	(	(	PUNCT
easat-1679	369	17	2022	2022	NUM
easat-1679	369	18	)	)	PUNCT
easat-1679	369	19	.	.	PUNCT
easat-1679	370	1	the	the	DET
easat-1679	370	2	effect	effect	NOUN
easat-1679	370	3	of	of	ADP
easat-1679	370	4	internal	internal	ADJ
easat-1679	370	5	control	control	NOUN
easat-1679	370	6	and	and	CCONJ
easat-1679	370	7	corporate	corporate	ADJ
easat-1679	370	8	social	social	ADJ
easat-1679	370	9	responsibility	responsibility	NOUN
easat-1679	370	10	on	on	ADP
easat-1679	370	11	conditional	conditional	ADJ
easat-1679	370	12	accounting	accounting	NOUN
easat-1679	370	13	conservatism	conservatism	NOUN
easat-1679	370	14	:	:	PUNCT
easat-1679	370	15	evidence	evidence	NOUN
easat-1679	370	16	from	from	ADP
easat-1679	370	17	france	france	PROPN
easat-1679	370	18	.	.	PUNCT
easat-1679	371	1	journal	journal	PROPN
easat-1679	371	2	of	of	ADP
easat-1679	371	3	corporate	corporate	ADJ
easat-1679	371	4	accounting	accounting	NOUN
easat-1679	371	5	and	and	CCONJ
easat-1679	371	6	finance	finance	NOUN
easat-1679	371	7	,	,	PUNCT
easat-1679	371	8	july	july	PROPN
easat-1679	371	9	,	,	PUNCT
easat-1679	371	10	1	1	NUM
easat-1679	371	11	–	–	SYM
easat-1679	371	12	14	14	NUM
easat-1679	371	13	.	.	PUNCT
easat-1679	372	1	https://doi.org/10.1002/jcaf.22605	https://doi.org/10.1002/jcaf.22605	NOUN
easat-1679	373	1	[	[	X
easat-1679	373	2	16	16	NUM
easat-1679	373	3	]	]	X
easat-1679	373	4	bui	bui	NOUN
easat-1679	373	5	,	,	PUNCT
easat-1679	373	6	t.	t.	PROPN
easat-1679	373	7	n.	n.	PROPN
easat-1679	373	8	,	,	PUNCT
easat-1679	373	9	nguyen	nguyen	PROPN
easat-1679	373	10	,	,	PUNCT
easat-1679	373	11	x.	x.	PROPN
easat-1679	373	12	h.	h.	PROPN
easat-1679	373	13	,	,	PUNCT
easat-1679	373	14	&	&	CCONJ
easat-1679	373	15	pham	pham	PROPN
easat-1679	373	16	,	,	PUNCT
easat-1679	373	17	k.	k.	PROPN
easat-1679	373	18	t.	t.	PROPN
easat-1679	373	19	(	(	PUNCT
easat-1679	373	20	2023	2023	NUM
easat-1679	373	21	)	)	PUNCT
easat-1679	373	22	.	.	PUNCT
easat-1679	374	1	the	the	DET
easat-1679	374	2	effect	effect	NOUN
easat-1679	374	3	of	of	ADP
easat-1679	374	4	capital	capital	NOUN
easat-1679	374	5	structure	structure	NOUN
easat-1679	374	6	on	on	ADP
easat-1679	374	7	firm	firm	ADJ
easat-1679	374	8	value	value	NOUN
easat-1679	374	9	:	:	PUNCT
easat-1679	374	10	a	a	DET
easat-1679	374	11	study	study	NOUN
easat-1679	374	12	of	of	ADP
easat-1679	374	13	companies	company	NOUN
easat-1679	374	14	listed	list	VERB
easat-1679	374	15	on	on	ADP
easat-1679	374	16	the	the	DET
easat-1679	374	17	vietnamese	vietnamese	ADJ
easat-1679	374	18	stock	stock	NOUN
easat-1679	374	19	market	market	NOUN
easat-1679	374	20	.	.	PUNCT
easat-1679	375	1	international	international	ADJ
easat-1679	375	2	journal	journal	PROPN
easat-1679	375	3	of	of	ADP
easat-1679	375	4	financial	financial	ADJ
easat-1679	375	5	studies	study	NOUN
easat-1679	375	6	,	,	PUNCT
easat-1679	375	7	11(3	11(3	NUM
easat-1679	375	8	)	)	PUNCT
easat-1679	375	9	.	.	PUNCT
easat-1679	376	1	https://doi.org/10.3390/ijfs11030100	https://doi.org/10.3390/ijfs11030100	PROPN
easat-1679	377	1	[	[	X
easat-1679	377	2	17	17	NUM
easat-1679	377	3	]	]	X
easat-1679	377	4	cnn	cnn	PROPN
easat-1679	377	5	indonesia	indonesia	PROPN
easat-1679	377	6	.	.	PUNCT
easat-1679	378	1	(	(	PUNCT
easat-1679	378	2	2023	2023	NUM
easat-1679	378	3	)	)	PUNCT
easat-1679	378	4	.	.	PUNCT
easat-1679	379	1	4	4	NUM
easat-1679	379	2	influences	influence	NOUN
easat-1679	379	3	of	of	ADP
easat-1679	379	4	indonesia	indonesia	PROPN
easat-1679	379	5	’s	’s	PART
easat-1679	379	6	geographical	geographical	ADJ
easat-1679	379	7	location	location	NOUN
easat-1679	379	8	:	:	PUNCT
easat-1679	379	9	seasons	season	NOUN
easat-1679	379	10	,	,	PUNCT
easat-1679	379	11	climate	climate	NOUN
easat-1679	379	12	,	,	PUNCT
easat-1679	379	13	and	and	CCONJ
easat-1679	379	14	religion	religion	NOUN
easat-1679	379	15	.	.	PUNCT
easat-1679	380	1	www.cnnindonesia.com	www.cnnindonesia.com	X
easat-1679	380	2	.	.	PUNCT
easat-1679	380	3	https://www.cnnindonesia.com/edukasi/20230508113539-569-946643/4-pengaruh-letakgeografis-indonesia-musim-iklim-hingga-agama	https://www.cnnindonesia.com/edukasi/20230508113539-569-946643/4-pengaruh-letakgeografis-indonesia-musim-iklim-hingga-agama	PROPN
easat-1679	381	1	[	[	X
easat-1679	381	2	18	18	NUM
easat-1679	381	3	]	]	X
easat-1679	381	4	connelly	connelly	PROPN
easat-1679	381	5	,	,	PUNCT
easat-1679	381	6	b.	b.	PROPN
easat-1679	381	7	l.	l.	PROPN
easat-1679	381	8	,	,	PUNCT
easat-1679	381	9	certo	certo	PROPN
easat-1679	381	10	,	,	PUNCT
easat-1679	381	11	s.	s.	PROPN
easat-1679	381	12	t.	t.	PROPN
easat-1679	381	13	,	,	PUNCT
easat-1679	381	14	ireland	ireland	PROPN
easat-1679	381	15	,	,	PUNCT
easat-1679	381	16	r.	r.	PROPN
easat-1679	381	17	d.	d.	PROPN
easat-1679	381	18	,	,	PUNCT
easat-1679	381	19	&	&	CCONJ
easat-1679	381	20	reutzel	reutzel	PROPN
easat-1679	381	21	,	,	PUNCT
easat-1679	381	22	c.	c.	PROPN
easat-1679	381	23	r.	r.	PROPN
easat-1679	381	24	(	(	PUNCT
easat-1679	381	25	2011	2011	NUM
easat-1679	381	26	)	)	PUNCT
easat-1679	381	27	.	.	PUNCT
easat-1679	382	1	signaling	signal	VERB
easat-1679	382	2	theory	theory	NOUN
easat-1679	382	3	:	:	PUNCT
easat-1679	382	4	a	a	DET
easat-1679	382	5	review	review	NOUN
easat-1679	382	6	and	and	CCONJ
easat-1679	382	7	assessment	assessment	NOUN
easat-1679	382	8	.	.	PUNCT
easat-1679	383	1	journal	journal	NOUN
easat-1679	383	2	of	of	ADP
easat-1679	383	3	management	management	NOUN
easat-1679	383	4	,	,	PUNCT
easat-1679	383	5	37(1	37(1	NUM
easat-1679	383	6	)	)	PUNCT
easat-1679	383	7	,	,	PUNCT
easat-1679	383	8	39–67	39–67	NUM
easat-1679	383	9	.	.	PUNCT
easat-1679	384	1	https://doi.org/10.1177/0149206310388419	https://doi.org/10.1177/0149206310388419	PRON
easat-1679	384	2	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-1679	384	3	175	175	NUM
easat-1679	384	4	edelweiss	edelweiss	PROPN
easat-1679	384	5	applied	apply	VERB
easat-1679	384	6	science	science	NOUN
easat-1679	384	7	and	and	CCONJ
easat-1679	384	8	technology	technology	NOUN
easat-1679	384	9	issn	issn	PROPN
easat-1679	384	10	:	:	PUNCT
easat-1679	384	11	2576	2576	NUM
easat-1679	384	12	-	-	SYM
easat-1679	384	13	8484	8484	NUM
easat-1679	384	14	vol	vol	NOUN
easat-1679	384	15	.	.	PROPN
easat-1679	384	16	8	8	NUM
easat-1679	384	17	,	,	PUNCT
easat-1679	384	18	no	no	INTJ
easat-1679	384	19	.	.	NOUN
easat-1679	384	20	5	5	NUM
easat-1679	384	21	:	:	SYM
easat-1679	384	22	160	160	NUM
easat-1679	384	23	-	-	SYM
easat-1679	384	24	178	178	NUM
easat-1679	384	25	,	,	PUNCT
easat-1679	384	26	2024	2024	NUM
easat-1679	384	27	doi	doi	NOUN
easat-1679	384	28	:	:	PUNCT
easat-1679	384	29	10.55214/25768484.v8i5.1679	10.55214/25768484.v8i5.1679	NUM
easat-1679	384	30	©	©	ADP
easat-1679	384	31	2024	2024	NUM
easat-1679	384	32	by	by	ADP
easat-1679	384	33	the	the	DET
easat-1679	384	34	authors	author	NOUN
easat-1679	384	35	;	;	PUNCT
easat-1679	384	36	licensee	licensee	PROPN
easat-1679	384	37	learning	learning	NOUN
easat-1679	384	38	gate	gate	NOUN
easat-1679	385	1	[	[	X
easat-1679	385	2	19	19	NUM
easat-1679	385	3	]	]	X
easat-1679	385	4	covington	covington	PROPN
easat-1679	385	5	,	,	PUNCT
easat-1679	385	6	h.	h.	PROPN
easat-1679	385	7	,	,	PUNCT
easat-1679	385	8	&	&	CCONJ
easat-1679	385	9	thamotheram	thamotheram	PROPN
easat-1679	385	10	,	,	PUNCT
easat-1679	385	11	r.	r.	PROPN
easat-1679	385	12	(	(	PUNCT
easat-1679	385	13	2015	2015	NUM
easat-1679	385	14	)	)	PUNCT
easat-1679	385	15	.	.	PUNCT
easat-1679	386	1	the	the	DET
easat-1679	386	2	case	case	NOUN
easat-1679	386	3	for	for	ADP
easat-1679	386	4	forceful	forceful	ADJ
easat-1679	386	5	stewardship	stewardship	NOUN
easat-1679	386	6	part	part	NOUN
easat-1679	386	7	1	1	NUM
easat-1679	386	8	:	:	PUNCT
easat-1679	386	9	the	the	DET
easat-1679	386	10	financial	financial	ADJ
easat-1679	386	11	risk	risk	NOUN
easat-1679	386	12	from	from	ADP
easat-1679	386	13	global	global	ADJ
easat-1679	386	14	warming	warming	NOUN
easat-1679	386	15	.	.	PUNCT
easat-1679	387	1	ssrn	ssrn	NOUN
easat-1679	387	2	,	,	PUNCT
easat-1679	387	3	january	january	PROPN
easat-1679	387	4	,	,	PUNCT
easat-1679	387	5	1–23	1–23	PROPN
easat-1679	387	6	.	.	PUNCT
easat-1679	388	1	[	[	X
easat-1679	388	2	20	20	NUM
easat-1679	388	3	]	]	PUNCT
easat-1679	388	4	daryaei	daryaei	NOUN
easat-1679	388	5	,	,	PUNCT
easat-1679	388	6	a.	a.	NOUN
easat-1679	388	7	a.	a.	PROPN
easat-1679	388	8	,	,	PUNCT
easat-1679	388	9	fattahi	fattahi	PROPN
easat-1679	388	10	,	,	PUNCT
easat-1679	388	11	y.	y.	PROPN
easat-1679	388	12	,	,	PUNCT
easat-1679	388	13	hasani	hasani	PROPN
easat-1679	388	14	,	,	PUNCT
easat-1679	388	15	r.	r.	PROPN
easat-1679	388	16	,	,	PUNCT
easat-1679	388	17	&	&	CCONJ
easat-1679	388	18	sadeqi	sadeqi	PROPN
easat-1679	388	19	,	,	PUNCT
easat-1679	388	20	h.	h.	PROPN
easat-1679	388	21	(	(	PUNCT
easat-1679	388	22	2020	2020	NUM
easat-1679	388	23	)	)	PUNCT
easat-1679	388	24	.	.	PUNCT
easat-1679	389	1	value	value	NOUN
easat-1679	389	2	of	of	ADP
easat-1679	389	3	cash	cash	NOUN
easat-1679	389	4	and	and	CCONJ
easat-1679	389	5	accounting	accounting	NOUN
easat-1679	389	6	conservatism	conservatism	NOUN
easat-1679	389	7	:	:	PUNCT
easat-1679	389	8	the	the	DET
easat-1679	389	9	role	role	NOUN
easat-1679	389	10	of	of	ADP
easat-1679	389	11	audit	audit	NOUN
easat-1679	389	12	quality	quality	NOUN
easat-1679	389	13	and	and	CCONJ
easat-1679	389	14	firm	firm	ADJ
easat-1679	389	15	growth	growth	NOUN
easat-1679	389	16	.	.	PUNCT
easat-1679	390	1	cogent	cogent	NOUN
easat-1679	390	2	economics	economic	NOUN
easat-1679	390	3	and	and	CCONJ
easat-1679	390	4	finance	finance	NOUN
easat-1679	390	5	,	,	PUNCT
easat-1679	390	6	8(1	8(1	NOUN
easat-1679	390	7	)	)	PUNCT
easat-1679	390	8	.	.	PUNCT
easat-1679	391	1	https://doi.org/10.1080/23322039.2020.1816281	https://doi.org/10.1080/23322039.2020.1816281	NOUN
easat-1679	392	1	[	[	X
easat-1679	392	2	21	21	NUM
easat-1679	392	3	]	]	X
easat-1679	392	4	de	de	X
easat-1679	392	5	villiers	villier	NOUN
easat-1679	392	6	,	,	PUNCT
easat-1679	392	7	c.	c.	PROPN
easat-1679	392	8	,	,	PUNCT
easat-1679	392	9	ma	ma	PROPN
easat-1679	392	10	,	,	PUNCT
easat-1679	392	11	d.	d.	PROPN
easat-1679	392	12	,	,	PUNCT
easat-1679	392	13	&	&	CCONJ
easat-1679	392	14	marques	marques	PROPN
easat-1679	392	15	,	,	PUNCT
easat-1679	392	16	a.	a.	NOUN
easat-1679	392	17	(	(	PUNCT
easat-1679	392	18	2023	2023	NUM
easat-1679	392	19	)	)	PUNCT
easat-1679	392	20	.	.	PUNCT
easat-1679	393	1	corporate	corporate	ADJ
easat-1679	393	2	social	social	ADJ
easat-1679	393	3	responsibility	responsibility	NOUN
easat-1679	393	4	disclosure	disclosure	NOUN
easat-1679	393	5	,	,	PUNCT
easat-1679	393	6	dividend	dividend	NOUN
easat-1679	393	7	payments	payment	NOUN
easat-1679	393	8	and	and	CCONJ
easat-1679	393	9	firm	firm	ADJ
easat-1679	393	10	value	value	NOUN
easat-1679	393	11	–	–	PUNCT
easat-1679	393	12	relations	relation	NOUN
easat-1679	393	13	and	and	CCONJ
easat-1679	393	14	mediating	mediating	NOUN
easat-1679	393	15	effects	effect	NOUN
easat-1679	393	16	.	.	PUNCT
easat-1679	394	1	accounting	accounting	NOUN
easat-1679	394	2	and	and	CCONJ
easat-1679	394	3	finance	finance	NOUN
easat-1679	394	4	,	,	PUNCT
easat-1679	394	5	1–35	1–35	PROPN
easat-1679	394	6	.	.	PUNCT
easat-1679	395	1	https://doi.org/10.1111/acfi.13140	https://doi.org/10.1111/acfi.13140	ADJ
easat-1679	395	2	[	[	X
easat-1679	395	3	22	22	NUM
easat-1679	395	4	]	]	PUNCT
easat-1679	395	5	deloitte	deloitte	NOUN
easat-1679	395	6	.	.	PUNCT
easat-1679	396	1	(	(	PUNCT
easat-1679	396	2	2022	2022	NUM
easat-1679	396	3	)	)	PUNCT
easat-1679	396	4	.	.	PUNCT
easat-1679	397	1	deloitte	deloitte	PROPN
easat-1679	397	2	research	research	PROPN
easat-1679	397	3	reveals	reveal	VERB
easat-1679	397	4	inaction	inaction	NOUN
easat-1679	397	5	on	on	ADP
easat-1679	397	6	climate	climate	NOUN
easat-1679	397	7	change	change	NOUN
easat-1679	397	8	could	could	AUX
easat-1679	397	9	cost	cost	VERB
easat-1679	397	10	the	the	DET
easat-1679	397	11	world	world	NOUN
easat-1679	397	12	’s	’s	PART
easat-1679	397	13	economy	economy	NOUN
easat-1679	397	14	us$178	us$178	NOUN
easat-1679	397	15	trillion	trillion	NUM
easat-1679	397	16	by	by	ADP
easat-1679	397	17	2070	2070	NUM
easat-1679	397	18	.	.	PUNCT
easat-1679	398	1	www.deloitte.com	www.deloitte.com	X
easat-1679	398	2	.	.	PUNCT
easat-1679	398	3	https://www.deloitte.com/global/en/about/press-room/deloitte-research-reveals-inaction-onclimate-change-could-cost-the-world-economy-us-dollar-178-trillion-by-2070.html	https://www.deloitte.com/global/en/about/press-room/deloitte-research-reveals-inaction-onclimate-change-could-cost-the-world-economy-us-dollar-178-trillion-by-2070.html	PROPN
easat-1679	399	1	[	[	X
easat-1679	399	2	23	23	NUM
easat-1679	399	3	]	]	X
easat-1679	399	4	deswanto	deswanto	PROPN
easat-1679	399	5	,	,	PUNCT
easat-1679	399	6	r.	r.	PROPN
easat-1679	399	7	b.	b.	PROPN
easat-1679	399	8	,	,	PUNCT
easat-1679	399	9	&	&	CCONJ
easat-1679	399	10	siregar	siregar	NOUN
easat-1679	399	11	,	,	PUNCT
easat-1679	399	12	s.	s.	PROPN
easat-1679	399	13	v.	v.	PROPN
easat-1679	399	14	(	(	PUNCT
easat-1679	399	15	2018	2018	NUM
easat-1679	399	16	)	)	PUNCT
easat-1679	399	17	.	.	PUNCT
easat-1679	400	1	the	the	DET
easat-1679	400	2	associations	association	NOUN
easat-1679	400	3	between	between	ADP
easat-1679	400	4	environmental	environmental	ADJ
easat-1679	400	5	disclosures	disclosure	NOUN
easat-1679	400	6	with	with	ADP
easat-1679	400	7	financial	financial	ADJ
easat-1679	400	8	performance	performance	NOUN
easat-1679	400	9	,	,	PUNCT
easat-1679	400	10	environmental	environmental	ADJ
easat-1679	400	11	performance	performance	NOUN
easat-1679	400	12	,	,	PUNCT
easat-1679	400	13	and	and	CCONJ
easat-1679	400	14	firm	firm	ADJ
easat-1679	400	15	value	value	NOUN
easat-1679	400	16	.	.	PUNCT
easat-1679	401	1	social	social	ADJ
easat-1679	401	2	responsibility	responsibility	NOUN
easat-1679	401	3	journal	journal	NOUN
easat-1679	401	4	,	,	PUNCT
easat-1679	401	5	14(1	14(1	NUM
easat-1679	401	6	)	)	PUNCT
easat-1679	401	7	,	,	PUNCT
easat-1679	401	8	180–193	180–193	NUM
easat-1679	401	9	.	.	PUNCT
easat-1679	402	1	https://doi.org/10.1108/srj-01-2017-0005	https://doi.org/10.1108/srj-01-2017-0005	PRON
easat-1679	403	1	[	[	X
easat-1679	403	2	24	24	NUM
easat-1679	403	3	]	]	X
easat-1679	403	4	elmarzouky	elmarzouky	NOUN
easat-1679	403	5	,	,	PUNCT
easat-1679	403	6	m.	m.	NOUN
easat-1679	403	7	,	,	PUNCT
easat-1679	403	8	hussainey	hussainey	NOUN
easat-1679	403	9	,	,	PUNCT
easat-1679	403	10	k.	k.	PROPN
easat-1679	403	11	,	,	PUNCT
easat-1679	403	12	&	&	CCONJ
easat-1679	403	13	abdelfattah	abdelfattah	PROPN
easat-1679	403	14	,	,	PUNCT
easat-1679	403	15	t.	t.	PROPN
easat-1679	403	16	(	(	PUNCT
easat-1679	403	17	2023	2023	NUM
easat-1679	403	18	)	)	PUNCT
easat-1679	403	19	.	.	PUNCT
easat-1679	404	1	the	the	DET
easat-1679	404	2	key	key	ADJ
easat-1679	404	3	audit	audit	NOUN
easat-1679	404	4	matters	matter	NOUN
easat-1679	404	5	and	and	CCONJ
easat-1679	404	6	the	the	DET
easat-1679	404	7	audit	audit	NOUN
easat-1679	404	8	cost	cost	NOUN
easat-1679	404	9	:	:	PUNCT
easat-1679	404	10	does	do	VERB
easat-1679	404	11	governance	governance	NOUN
easat-1679	404	12	matter	matter	NOUN
easat-1679	404	13	?	?	PUNCT
easat-1679	405	1	international	international	ADJ
easat-1679	405	2	journal	journal	NOUN
easat-1679	405	3	of	of	ADP
easat-1679	405	4	accounting	accounting	NOUN
easat-1679	405	5	and	and	CCONJ
easat-1679	405	6	information	information	NOUN
easat-1679	405	7	management	management	NOUN
easat-1679	405	8	,	,	PUNCT
easat-1679	405	9	31(1	31(1	NUM
easat-1679	405	10	)	)	PUNCT
easat-1679	405	11	,	,	PUNCT
easat-1679	405	12	195–217	195–217	NUM
easat-1679	405	13	.	.	PUNCT
easat-1679	406	1	https://doi.org/10.1108/ijaim-08-2022-0178	https://doi.org/10.1108/ijaim-08-2022-0178	PROPN
easat-1679	406	2	[	[	X
easat-1679	406	3	25	25	NUM
easat-1679	406	4	]	]	X
easat-1679	406	5	engel	engel	PROPN
easat-1679	406	6	,	,	PUNCT
easat-1679	406	7	h.	h.	PROPN
easat-1679	406	8	,	,	PUNCT
easat-1679	406	9	enkvist	enkvist	VERB
easat-1679	406	10	,	,	PUNCT
easat-1679	406	11	p.-a	p.-a	PROPN
easat-1679	406	12	.	.	PUNCT
easat-1679	406	13	,	,	PUNCT
easat-1679	406	14	&	&	CCONJ
easat-1679	406	15	henderson	henderson	PROPN
easat-1679	406	16	,	,	PUNCT
easat-1679	406	17	k.	k.	PROPN
easat-1679	406	18	(	(	PUNCT
easat-1679	406	19	2015	2015	NUM
easat-1679	406	20	)	)	PUNCT
easat-1679	406	21	.	.	PUNCT
easat-1679	407	1	how	how	SCONJ
easat-1679	407	2	camponies	camponie	NOUN
easat-1679	407	3	can	can	AUX
easat-1679	407	4	adapt	adapt	VERB
easat-1679	407	5	to	to	ADP
easat-1679	407	6	climate	climate	NOUN
easat-1679	407	7	change	change	NOUN
easat-1679	407	8	.	.	PUNCT
easat-1679	408	1	[	[	X
easat-1679	408	2	26	26	NUM
easat-1679	408	3	]	]	X
easat-1679	408	4	fahad	fahad	PROPN
easat-1679	408	5	,	,	PUNCT
easat-1679	408	6	p.	p.	NOUN
easat-1679	408	7	,	,	PUNCT
easat-1679	408	8	&	&	CCONJ
easat-1679	408	9	busru	busru	NOUN
easat-1679	408	10	,	,	PUNCT
easat-1679	408	11	s.	s.	PROPN
easat-1679	408	12	a.	a.	PROPN
easat-1679	408	13	(	(	PUNCT
easat-1679	408	14	2020	2020	NUM
easat-1679	408	15	)	)	PUNCT
easat-1679	408	16	.	.	PUNCT
easat-1679	409	1	csr	csr	NOUN
easat-1679	409	2	disclosure	disclosure	NOUN
easat-1679	409	3	and	and	CCONJ
easat-1679	409	4	firm	firm	ADJ
easat-1679	409	5	performance	performance	NOUN
easat-1679	409	6	:	:	PUNCT
easat-1679	409	7	evidence	evidence	NOUN
easat-1679	409	8	from	from	ADP
easat-1679	409	9	an	an	DET
easat-1679	409	10	emerging	emerge	VERB
easat-1679	409	11	market	market	NOUN
easat-1679	409	12	.	.	PUNCT
easat-1679	410	1	corporate	corporate	ADJ
easat-1679	410	2	governance	governance	NOUN
easat-1679	410	3	(	(	PUNCT
easat-1679	410	4	bingley	bingley	PROPN
easat-1679	410	5	)	)	PUNCT
easat-1679	410	6	,	,	PUNCT
easat-1679	410	7	21(4	21(4	NUM
easat-1679	410	8	)	)	PUNCT
easat-1679	410	9	,	,	PUNCT
easat-1679	410	10	553–568	553–568	NUM
easat-1679	410	11	.	.	PUNCT
easat-1679	411	1	https://doi.org/10.1108/cg-05-2020-0201	https://doi.org/10.1108/cg-05-2020-0201	PROPN
easat-1679	412	1	[	[	X
easat-1679	412	2	27	27	NUM
easat-1679	412	3	]	]	PUNCT
easat-1679	412	4	galeone	galeone	NOUN
easat-1679	412	5	,	,	PUNCT
easat-1679	412	6	g.	g.	PROPN
easat-1679	412	7	,	,	PUNCT
easat-1679	412	8	onorato	onorato	PROPN
easat-1679	412	9	,	,	PUNCT
easat-1679	412	10	g.	g.	PROPN
easat-1679	412	11	,	,	PUNCT
easat-1679	412	12	shini	shini	PROPN
easat-1679	412	13	,	,	PUNCT
easat-1679	412	14	m.	m.	NOUN
easat-1679	412	15	,	,	PUNCT
easat-1679	412	16	&	&	CCONJ
easat-1679	412	17	dell’atti	dell’atti	VERB
easat-1679	412	18	,	,	PUNCT
easat-1679	412	19	v.	v.	CCONJ
easat-1679	412	20	(	(	PUNCT
easat-1679	412	21	2023	2023	NUM
easat-1679	412	22	)	)	PUNCT
easat-1679	412	23	.	.	PUNCT
easat-1679	413	1	climate	climate	NOUN
easat-1679	413	2	-	-	PUNCT
easat-1679	413	3	related	relate	VERB
easat-1679	413	4	financial	financial	ADJ
easat-1679	413	5	disclosure	disclosure	NOUN
easat-1679	413	6	in	in	ADP
easat-1679	413	7	integrated	integrated	ADJ
easat-1679	413	8	reporting	reporting	NOUN
easat-1679	413	9	:	:	PUNCT
easat-1679	413	10	what	what	PRON
easat-1679	413	11	is	be	AUX
easat-1679	413	12	the	the	DET
easat-1679	413	13	impact	impact	NOUN
easat-1679	413	14	on	on	ADP
easat-1679	413	15	the	the	DET
easat-1679	413	16	business	business	NOUN
easat-1679	413	17	model	model	NOUN
easat-1679	413	18	?	?	PUNCT
easat-1679	414	1	the	the	DET
easat-1679	414	2	case	case	NOUN
easat-1679	414	3	of	of	ADP
easat-1679	414	4	poste	poste	PROPN
easat-1679	414	5	italiane	italiane	PROPN
easat-1679	414	6	.	.	PUNCT
easat-1679	415	1	accounting	accounting	PROPN
easat-1679	415	2	research	research	PROPN
easat-1679	415	3	journal	journal	NOUN
easat-1679	415	4	,	,	PUNCT
easat-1679	415	5	36(1	36(1	NUM
easat-1679	415	6	)	)	PUNCT
easat-1679	415	7	,	,	PUNCT
easat-1679	415	8	21–36	21–36	NUM
easat-1679	415	9	.	.	PUNCT
easat-1679	416	1	https://doi.org/10.1108/arj-04-2022-0107	https://doi.org/10.1108/arj-04-2022-0107	PROPN
easat-1679	417	1	[	[	X
easat-1679	417	2	28	28	NUM
easat-1679	417	3	]	]	X
easat-1679	417	4	gavriilidis	gavriilidis	PROPN
easat-1679	417	5	,	,	PUNCT
easat-1679	417	6	k.	k.	PROPN
easat-1679	417	7	(	(	PUNCT
easat-1679	417	8	2021	2021	NUM
easat-1679	417	9	)	)	PUNCT
easat-1679	417	10	.	.	PUNCT
easat-1679	418	1	measuring	measure	VERB
easat-1679	418	2	climate	climate	NOUN
easat-1679	418	3	policy	policy	NOUN
easat-1679	418	4	uncertainty	uncertainty	NOUN
easat-1679	418	5	.	.	PUNCT
easat-1679	419	1	ssrn	ssrn	PROPN
easat-1679	419	2	electronic	electronic	ADJ
easat-1679	419	3	journal	journal	PROPN
easat-1679	419	4	,	,	PUNCT
easat-1679	419	5	1–9	1–9	PROPN
easat-1679	419	6	.	.	PROPN
easat-1679	419	7	https://doi.org/10.2139/ssrn.3847388	https://doi.org/10.2139/ssrn.3847388	X
easat-1679	420	1	[	[	X
easat-1679	420	2	29	29	NUM
easat-1679	420	3	]	]	X
easat-1679	420	4	gerged	gerge	VERB
easat-1679	420	5	,	,	PUNCT
easat-1679	420	6	a.	a.	NOUN
easat-1679	420	7	m.	m.	NOUN
easat-1679	420	8	,	,	PUNCT
easat-1679	420	9	beddewela	beddewela	PROPN
easat-1679	420	10	,	,	PUNCT
easat-1679	420	11	e.	e.	PROPN
easat-1679	420	12	,	,	PUNCT
easat-1679	420	13	&	&	CCONJ
easat-1679	420	14	cowton	cowton	PROPN
easat-1679	420	15	,	,	PUNCT
easat-1679	420	16	c.	c.	PROPN
easat-1679	420	17	j.	j.	PROPN
easat-1679	420	18	(	(	PUNCT
easat-1679	420	19	2021	2021	NUM
easat-1679	420	20	)	)	PUNCT
easat-1679	420	21	.	.	PUNCT
easat-1679	420	22	is	be	AUX
easat-1679	420	23	corporate	corporate	ADJ
easat-1679	420	24	environmental	environmental	ADJ
easat-1679	420	25	disclosure	disclosure	NOUN
easat-1679	420	26	associated	associate	VERB
easat-1679	420	27	with	with	ADP
easat-1679	420	28	firm	firm	ADJ
easat-1679	420	29	value	value	NOUN
easat-1679	420	30	?	?	PUNCT
easat-1679	421	1	a	a	DET
easat-1679	421	2	multicountry	multicountry	NOUN
easat-1679	421	3	study	study	NOUN
easat-1679	421	4	of	of	ADP
easat-1679	421	5	gulf	gulf	PROPN
easat-1679	421	6	cooperation	cooperation	NOUN
easat-1679	421	7	council	council	NOUN
easat-1679	421	8	firms	firm	NOUN
easat-1679	421	9	.	.	PUNCT
easat-1679	422	1	business	business	NOUN
easat-1679	422	2	strategy	strategy	NOUN
easat-1679	422	3	and	and	CCONJ
easat-1679	422	4	the	the	DET
easat-1679	422	5	environment	environment	NOUN
easat-1679	422	6	,	,	PUNCT
easat-1679	422	7	30(1	30(1	NUM
easat-1679	422	8	)	)	PUNCT
easat-1679	422	9	,	,	PUNCT
easat-1679	422	10	185–203	185–203	NUM
easat-1679	422	11	.	.	PUNCT
easat-1679	423	1	https://doi.org/10.1002/bse.2616	https://doi.org/10.1002/bse.2616	PROPN
easat-1679	423	2	[	[	X
easat-1679	423	3	30	30	NUM
easat-1679	423	4	]	]	X
easat-1679	423	5	gonzalez	gonzalez	PROPN
easat-1679	423	6	-	-	PUNCT
easat-1679	423	7	gonzalez	gonzalez	PROPN
easat-1679	423	8	,	,	PUNCT
easat-1679	423	9	j.	j.	PROPN
easat-1679	423	10	m.	m.	PROPN
easat-1679	423	11	,	,	PUNCT
easat-1679	423	12	&	&	CCONJ
easat-1679	423	13	zamora	zamora	PROPN
easat-1679	423	14	ramírez	ramírez	PROPN
easat-1679	423	15	,	,	PUNCT
easat-1679	423	16	c.	c.	NOUN
easat-1679	423	17	(	(	PUNCT
easat-1679	423	18	2016	2016	NUM
easat-1679	423	19	)	)	PUNCT
easat-1679	423	20	.	.	PUNCT
easat-1679	424	1	voluntary	voluntary	ADJ
easat-1679	424	2	carbon	carbon	NOUN
easat-1679	424	3	disclosure	disclosure	NOUN
easat-1679	424	4	by	by	ADP
easat-1679	424	5	spanish	spanish	ADJ
easat-1679	424	6	companies	company	NOUN
easat-1679	424	7	:	:	PUNCT
easat-1679	424	8	an	an	DET
easat-1679	424	9	empirical	empirical	ADJ
easat-1679	424	10	analysis	analysis	NOUN
easat-1679	424	11	.	.	PUNCT
easat-1679	425	1	international	international	ADJ
easat-1679	425	2	journal	journal	NOUN
easat-1679	425	3	of	of	ADP
easat-1679	425	4	climate	climate	NOUN
easat-1679	425	5	change	change	NOUN
easat-1679	425	6	strategies	strategy	NOUN
easat-1679	425	7	and	and	CCONJ
easat-1679	425	8	management	management	NOUN
easat-1679	425	9	,	,	PUNCT
easat-1679	425	10	8(1	8(1	NOUN
easat-1679	425	11	)	)	PUNCT
easat-1679	425	12	,	,	PUNCT
easat-1679	425	13	57–79	57–79	ADV
easat-1679	425	14	.	.	PUNCT
easat-1679	426	1	https://doi.org/10.1108/ijccsm-09-2014-0114	https://doi.org/10.1108/ijccsm-09-2014-0114	PROPN
easat-1679	427	1	[	[	X
easat-1679	427	2	31	31	NUM
easat-1679	427	3	]	]	X
easat-1679	427	4	gregory	gregory	PROPN
easat-1679	427	5	,	,	PUNCT
easat-1679	427	6	r.	r.	PROPN
easat-1679	427	7	p.	p.	PROPN
easat-1679	427	8	(	(	PUNCT
easat-1679	427	9	2022	2022	NUM
easat-1679	427	10	)	)	PUNCT
easat-1679	427	11	.	.	PUNCT
easat-1679	428	1	the	the	DET
easat-1679	428	2	effect	effect	NOUN
easat-1679	428	3	of	of	ADP
easat-1679	428	4	atmospheric	atmospheric	ADJ
easat-1679	428	5	greenhouse	greenhouse	NOUN
easat-1679	428	6	gases	gas	NOUN
easat-1679	428	7	on	on	ADP
easat-1679	428	8	firm	firm	ADJ
easat-1679	428	9	value	value	NOUN
easat-1679	428	10	and	and	CCONJ
easat-1679	428	11	firm	firm	ADJ
easat-1679	428	12	size	size	NOUN
easat-1679	428	13	distribution	distribution	NOUN
easat-1679	428	14	.	.	PUNCT
easat-1679	429	1	journal	journal	NOUN
easat-1679	429	2	of	of	ADP
easat-1679	429	3	cleaner	clean	ADJ
easat-1679	429	4	production	production	NOUN
easat-1679	429	5	,	,	PUNCT
easat-1679	429	6	358(april	358(april	NUM
easat-1679	429	7	)	)	PUNCT
easat-1679	429	8	,	,	PUNCT
easat-1679	429	9	131751	131751	NUM
easat-1679	429	10	.	.	PUNCT
easat-1679	430	1	https://doi.org/10.1016/j.jclepro.2022.131751	https://doi.org/10.1016/j.jclepro.2022.131751	PROPN
easat-1679	430	2	[	[	X
easat-1679	430	3	32	32	NUM
easat-1679	430	4	]	]	PUNCT
easat-1679	430	5	guastella	guastella	NOUN
easat-1679	430	6	,	,	PUNCT
easat-1679	430	7	g.	g.	PROPN
easat-1679	430	8	,	,	PUNCT
easat-1679	430	9	mazzarano	mazzarano	PROPN
easat-1679	430	10	,	,	PUNCT
easat-1679	430	11	m.	m.	NOUN
easat-1679	430	12	,	,	PUNCT
easat-1679	430	13	pareglio	pareglio	NOUN
easat-1679	430	14	,	,	PUNCT
easat-1679	430	15	s.	s.	PROPN
easat-1679	430	16	,	,	PUNCT
easat-1679	430	17	&	&	CCONJ
easat-1679	430	18	spani	spani	PROPN
easat-1679	430	19	,	,	PUNCT
easat-1679	430	20	r.	r.	PROPN
easat-1679	430	21	c.	c.	PROPN
easat-1679	430	22	(	(	PUNCT
easat-1679	430	23	2022	2022	NUM
easat-1679	430	24	)	)	PUNCT
easat-1679	430	25	.	.	PUNCT
easat-1679	431	1	do	do	AUX
easat-1679	431	2	environmental	environmental	ADJ
easat-1679	431	3	and	and	CCONJ
easat-1679	431	4	emission	emission	NOUN
easat-1679	431	5	disclosure	disclosure	NOUN
easat-1679	431	6	affect	affect	VERB
easat-1679	431	7	firms	firm	NOUN
easat-1679	431	8	’	'	PUNCT
easat-1679	431	9	performance	performance	NOUN
easat-1679	431	10	?	?	PUNCT
easat-1679	431	11	:	:	PUNCT
easat-1679	431	12	evidence	evidence	NOUN
easat-1679	431	13	from	from	ADP
easat-1679	431	14	sectorial	sectorial	PROPN
easat-1679	431	15	micro	micro	PROPN
easat-1679	431	16	data	data	PROPN
easat-1679	431	17	.	.	PUNCT
easat-1679	432	1	eurasian	eurasian	ADJ
easat-1679	432	2	business	business	PROPN
easat-1679	432	3	review	review	PROPN
easat-1679	432	4	,	,	PUNCT
easat-1679	432	5	12(4	12(4	NUM
easat-1679	432	6	)	)	PUNCT
easat-1679	432	7	,	,	PUNCT
easat-1679	432	8	695–718	695–718	NUM
easat-1679	432	9	.	.	PUNCT
easat-1679	433	1	https://doi.org/10.1007/s40821-021-00195-9	https://doi.org/10.1007/s40821-021-00195-9	NUM
easat-1679	433	2	[	[	X
easat-1679	433	3	33	33	NUM
easat-1679	433	4	]	]	X
easat-1679	433	5	haddad	haddad	PROPN
easat-1679	433	6	,	,	PUNCT
easat-1679	433	7	a.	a.	PROPN
easat-1679	433	8	,	,	PUNCT
easat-1679	433	9	&	&	CCONJ
easat-1679	433	10	ammari	ammari	PROPN
easat-1679	433	11	,	,	PUNCT
easat-1679	433	12	a.	a.	PROPN
easat-1679	433	13	el	el	PROPN
easat-1679	433	14	.	.	PUNCT
easat-1679	434	1	(	(	PUNCT
easat-1679	434	2	2021	2021	NUM
easat-1679	434	3	)	)	PUNCT
easat-1679	434	4	.	.	PUNCT
easat-1679	435	1	the	the	DET
easat-1679	435	2	effect	effect	NOUN
easat-1679	435	3	of	of	ADP
easat-1679	435	4	audit	audit	NOUN
easat-1679	435	5	committee	committee	NOUN
easat-1679	435	6	quality	quality	NOUN
easat-1679	435	7	on	on	ADP
easat-1679	435	8	the	the	DET
easat-1679	435	9	conventional	conventional	ADJ
easat-1679	435	10	and	and	CCONJ
easat-1679	435	11	islamic	islamic	ADJ
easat-1679	435	12	banks	bank	NOUN
easat-1679	435	13	’	'	PUNCT
easat-1679	435	14	financial	financial	ADJ
easat-1679	435	15	performance	performance	NOUN
easat-1679	435	16	between	between	ADP
easat-1679	435	17	subprime	subprime	ADJ
easat-1679	435	18	and	and	CCONJ
easat-1679	435	19	corona	corona	NOUN
easat-1679	435	20	crises	crisis	NOUN
easat-1679	435	21	.	.	PUNCT
easat-1679	436	1	asian	asian	ADJ
easat-1679	436	2	journal	journal	PROPN
easat-1679	436	3	of	of	ADP
easat-1679	436	4	accounting	accounting	NOUN
easat-1679	436	5	research	research	NOUN
easat-1679	436	6	,	,	PUNCT
easat-1679	436	7	7(3	7(3	NUM
easat-1679	436	8	)	)	PUNCT
easat-1679	436	9	,	,	PUNCT
easat-1679	436	10	230–251	230–251	NUM
easat-1679	436	11	.	.	PUNCT
easat-1679	437	1	https://doi.org/10.1108/ajar-11-2020-0121	https://doi.org/10.1108/ajar-11-2020-0121	PROPN
easat-1679	437	2	[	[	X
easat-1679	437	3	34	34	NUM
easat-1679	437	4	]	]	X
easat-1679	437	5	hardiyansah	hardiyansah	NOUN
easat-1679	437	6	,	,	PUNCT
easat-1679	437	7	m.	m.	NOUN
easat-1679	437	8	,	,	PUNCT
easat-1679	437	9	agustini	agustini	NOUN
easat-1679	437	10	,	,	PUNCT
easat-1679	437	11	a.	a.	NOUN
easat-1679	437	12	t.	t.	PROPN
easat-1679	437	13	,	,	PUNCT
easat-1679	437	14	&	&	CCONJ
easat-1679	437	15	purnamawati	purnamawati	PROPN
easat-1679	437	16	,	,	PUNCT
easat-1679	437	17	i.	i.	PROPN
easat-1679	437	18	(	(	PUNCT
easat-1679	437	19	2021	2021	NUM
easat-1679	437	20	)	)	PUNCT
easat-1679	437	21	.	.	PUNCT
easat-1679	438	1	the	the	DET
easat-1679	438	2	effect	effect	NOUN
easat-1679	438	3	of	of	ADP
easat-1679	438	4	carbon	carbon	NOUN
easat-1679	438	5	emission	emission	NOUN
easat-1679	438	6	disclosure	disclosure	NOUN
easat-1679	438	7	on	on	ADP
easat-1679	438	8	firm	firm	ADJ
easat-1679	438	9	value	value	NOUN
easat-1679	438	10	:	:	PUNCT
easat-1679	438	11	environmental	environmental	ADJ
easat-1679	438	12	performance	performance	NOUN
easat-1679	438	13	and	and	CCONJ
easat-1679	438	14	industrial	industrial	ADJ
easat-1679	438	15	type	type	NOUN
easat-1679	438	16	.	.	PUNCT
easat-1679	439	1	journal	journal	NOUN
easat-1679	439	2	of	of	ADP
easat-1679	439	3	asian	asian	ADJ
easat-1679	439	4	finance	finance	NOUN
easat-1679	439	5	,	,	PUNCT
easat-1679	439	6	economics	economic	NOUN
easat-1679	439	7	and	and	CCONJ
easat-1679	439	8	business	business	NOUN
easat-1679	439	9	,	,	PUNCT
easat-1679	439	10	8(1	8(1	NOUN
easat-1679	439	11	)	)	PUNCT
easat-1679	439	12	,	,	PUNCT
easat-1679	439	13	123	123	NUM
easat-1679	439	14	–	–	PUNCT
easat-1679	439	15	133	133	NUM
easat-1679	439	16	.	.	PUNCT
easat-1679	440	1	https://doi.org/10.13106/jafeb.2021.vol8.no1.123	https://doi.org/10.13106/jafeb.2021.vol8.no1.123	PROPN
easat-1679	441	1	[	[	X
easat-1679	441	2	35	35	NUM
easat-1679	441	3	]	]	X
easat-1679	441	4	hazaea	hazaea	PROPN
easat-1679	441	5	,	,	PUNCT
easat-1679	441	6	s.	s.	PROPN
easat-1679	441	7	a.	a.	PROPN
easat-1679	441	8	,	,	PUNCT
easat-1679	441	9	al	al	PROPN
easat-1679	441	10	-	-	PUNCT
easat-1679	441	11	matari	matari	NOUN
easat-1679	441	12	,	,	PUNCT
easat-1679	441	13	e.	e.	PROPN
easat-1679	441	14	m.	m.	PROPN
easat-1679	441	15	,	,	PUNCT
easat-1679	441	16	alosaimi	alosaimi	PROPN
easat-1679	441	17	,	,	PUNCT
easat-1679	441	18	m.	m.	PROPN
easat-1679	441	19	h.	h.	PROPN
easat-1679	441	20	,	,	PUNCT
easat-1679	441	21	farhan	farhan	PROPN
easat-1679	441	22	,	,	PUNCT
easat-1679	441	23	n.	n.	PROPN
easat-1679	441	24	h.	h.	PROPN
easat-1679	441	25	s.	s.	PROPN
easat-1679	441	26	,	,	PUNCT
easat-1679	441	27	abubakar	abubakar	PROPN
easat-1679	441	28	,	,	PUNCT
easat-1679	441	29	a.	a.	PROPN
easat-1679	441	30	,	,	PUNCT
easat-1679	441	31	&	&	CCONJ
easat-1679	441	32	zhu	zhu	PROPN
easat-1679	441	33	,	,	PUNCT
easat-1679	441	34	j.	j.	PROPN
easat-1679	441	35	(	(	PUNCT
easat-1679	441	36	2023	2023	NUM
easat-1679	441	37	)	)	PUNCT
easat-1679	441	38	.	.	PUNCT
easat-1679	442	1	past	past	ADJ
easat-1679	442	2	,	,	PUNCT
easat-1679	442	3	present	present	ADJ
easat-1679	442	4	,	,	PUNCT
easat-1679	442	5	and	and	CCONJ
easat-1679	442	6	future	future	NOUN
easat-1679	442	7	of	of	ADP
easat-1679	442	8	carbon	carbon	NOUN
easat-1679	442	9	accounting	accounting	NOUN
easat-1679	442	10	:	:	PUNCT
easat-1679	442	11	insights	insight	NOUN
easat-1679	442	12	from	from	ADP
easat-1679	442	13	scholarly	scholarly	ADJ
easat-1679	442	14	research	research	NOUN
easat-1679	442	15	.	.	PUNCT
easat-1679	443	1	frontiers	frontier	NOUN
easat-1679	443	2	in	in	ADP
easat-1679	443	3	energy	energy	NOUN
easat-1679	443	4	research	research	NOUN
easat-1679	443	5	,	,	PUNCT
easat-1679	443	6	10(january	10(january	NUM
easat-1679	443	7	)	)	PUNCT
easat-1679	443	8	,	,	PUNCT
easat-1679	443	9	1–25	1–25	PROPN
easat-1679	443	10	.	.	PUNCT
easat-1679	444	1	https://doi.org/10.3389/fenrg.2022.958362	https://doi.org/10.3389/fenrg.2022.958362	PROPN
easat-1679	444	2	[	[	X
easat-1679	444	3	36	36	NUM
easat-1679	444	4	]	]	X
easat-1679	444	5	helfaya	helfaya	NOUN
easat-1679	444	6	,	,	PUNCT
easat-1679	444	7	a.	a.	NOUN
easat-1679	444	8	,	,	PUNCT
easat-1679	444	9	aboud	aboud	PROPN
easat-1679	444	10	,	,	PUNCT
easat-1679	444	11	a.	a.	PROPN
easat-1679	444	12	,	,	PUNCT
easat-1679	444	13	&	&	CCONJ
easat-1679	444	14	amin	amin	PROPN
easat-1679	444	15	,	,	PUNCT
easat-1679	444	16	e.	e.	PROPN
easat-1679	444	17	(	(	PUNCT
easat-1679	444	18	2023	2023	NUM
easat-1679	444	19	)	)	PUNCT
easat-1679	444	20	.	.	PUNCT
easat-1679	445	1	journal	journal	PROPN
easat-1679	445	2	of	of	ADP
easat-1679	445	3	international	international	ADJ
easat-1679	445	4	accounting	accounting	NOUN
easat-1679	445	5	,	,	PUNCT
easat-1679	445	6	auditing	auditing	NOUN
easat-1679	445	7	and	and	CCONJ
easat-1679	445	8	taxation	taxation	NOUN
easat-1679	445	9	an	an	DET
easat-1679	445	10	examination	examination	NOUN
easat-1679	445	11	of	of	ADP
easat-1679	445	12	corporate	corporate	ADJ
easat-1679	445	13	environmental	environmental	ADJ
easat-1679	445	14	goals	goal	NOUN
easat-1679	445	15	disclosure	disclosure	NOUN
easat-1679	445	16	,	,	PUNCT
easat-1679	445	17	sustainability	sustainability	NOUN
easat-1679	445	18	performance	performance	NOUN
easat-1679	445	19	and	and	CCONJ
easat-1679	445	20	firm	firm	ADJ
easat-1679	445	21	value	value	NOUN
easat-1679	445	22	–	–	PUNCT
easat-1679	445	23	an	an	DET
easat-1679	445	24	egyptian	egyptian	ADJ
easat-1679	445	25	evidence	evidence	NOUN
easat-1679	445	26	.	.	PUNCT
easat-1679	446	1	journal	journal	NOUN
easat-1679	446	2	of	of	ADP
easat-1679	446	3	international	international	ADJ
easat-1679	446	4	accounting	accounting	NOUN
easat-1679	446	5	,	,	PUNCT
easat-1679	446	6	auditing	auditing	NOUN
easat-1679	446	7	and	and	CCONJ
easat-1679	446	8	taxation	taxation	NOUN
easat-1679	446	9	,	,	PUNCT
easat-1679	446	10	52(june	52(june	NUM
easat-1679	446	11	)	)	PUNCT
easat-1679	446	12	,	,	PUNCT
easat-1679	446	13	100561	100561	NUM
easat-1679	446	14	.	.	PUNCT
easat-1679	447	1	https://doi.org/10.1016/j.intaccaudtax.2023.100561	https://doi.org/10.1016/j.intaccaudtax.2023.100561	NOUN
easat-1679	448	1	[	[	X
easat-1679	448	2	37	37	NUM
easat-1679	448	3	]	]	PUNCT
easat-1679	448	4	houcine	houcine	NOUN
easat-1679	448	5	,	,	PUNCT
easat-1679	448	6	a.	a.	NOUN
easat-1679	448	7	(	(	PUNCT
easat-1679	448	8	2017	2017	NUM
easat-1679	448	9	)	)	PUNCT
easat-1679	448	10	.	.	PUNCT
easat-1679	449	1	the	the	DET
easat-1679	449	2	effect	effect	NOUN
easat-1679	449	3	of	of	ADP
easat-1679	449	4	financial	financial	ADJ
easat-1679	449	5	reporting	reporting	NOUN
easat-1679	449	6	quality	quality	NOUN
easat-1679	449	7	on	on	ADP
easat-1679	449	8	corporate	corporate	ADJ
easat-1679	449	9	investment	investment	NOUN
easat-1679	449	10	efficiency	efficiency	NOUN
easat-1679	449	11	:	:	PUNCT
easat-1679	449	12	evidence	evidence	NOUN
easat-1679	449	13	from	from	ADP
easat-1679	449	14	the	the	DET
easat-1679	449	15	tunisian	tunisian	ADJ
easat-1679	449	16	stock	stock	NOUN
easat-1679	449	17	market	market	NOUN
easat-1679	449	18	.	.	PUNCT
easat-1679	450	1	research	research	NOUN
easat-1679	450	2	in	in	ADP
easat-1679	450	3	international	international	ADJ
easat-1679	450	4	business	business	NOUN
easat-1679	450	5	and	and	CCONJ
easat-1679	450	6	finance	finance	NOUN
easat-1679	450	7	,	,	PUNCT
easat-1679	450	8	42(july	42(july	NUM
easat-1679	450	9	)	)	PUNCT
easat-1679	450	10	,	,	PUNCT
easat-1679	450	11	321–337	321–337	NUM
easat-1679	450	12	.	.	PUNCT
easat-1679	451	1	https://doi.org/10.1016/j.ribaf.2017.07.066	https://doi.org/10.1016/j.ribaf.2017.07.066	PROPN
easat-1679	451	2	[	[	X
easat-1679	451	3	38	38	NUM
easat-1679	451	4	]	]	SYM
easat-1679	451	5	ika	ika	PROPN
easat-1679	451	6	,	,	PUNCT
easat-1679	451	7	s.	s.	PROPN
easat-1679	451	8	r.	r.	PROPN
easat-1679	451	9	,	,	PUNCT
easat-1679	451	10	yuliani	yuliani	PROPN
easat-1679	451	11	,	,	PUNCT
easat-1679	451	12	okfitasari	okfitasari	PROPN
easat-1679	451	13	,	,	PUNCT
easat-1679	451	14	a.	a.	NOUN
easat-1679	451	15	,	,	PUNCT
easat-1679	451	16	&	&	CCONJ
easat-1679	451	17	widagdo	widagdo	PROPN
easat-1679	451	18	,	,	PUNCT
easat-1679	451	19	a.	a.	PROPN
easat-1679	451	20	k.	k.	PROPN
easat-1679	451	21	(	(	PUNCT
easat-1679	451	22	2022	2022	NUM
easat-1679	451	23	)	)	PUNCT
easat-1679	451	24	.	.	PUNCT
easat-1679	452	1	factors	factor	NOUN
easat-1679	452	2	influencing	influence	VERB
easat-1679	452	3	carbon	carbon	NOUN
easat-1679	452	4	emissions	emission	NOUN
easat-1679	452	5	disclosures	disclosure	NOUN
easat-1679	452	6	in	in	ADP
easat-1679	452	7	high	high	ADJ
easat-1679	452	8	profile	profile	NOUN
easat-1679	452	9	companies	company	NOUN
easat-1679	452	10	:	:	PUNCT
easat-1679	452	11	some	some	DET
easat-1679	452	12	indonesian	indonesian	ADJ
easat-1679	452	13	evidence	evidence	NOUN
easat-1679	452	14	.	.	PUNCT
easat-1679	453	1	iop	iop	PROPN
easat-1679	453	2	conference	conference	PROPN
easat-1679	453	3	series	series	PROPN
easat-1679	453	4	:	:	PUNCT
easat-1679	453	5	earth	earth	NOUN
easat-1679	453	6	and	and	CCONJ
easat-1679	453	7	environmental	environmental	ADJ
easat-1679	453	8	science	science	NOUN
easat-1679	453	9	,	,	PUNCT
easat-1679	453	10	1016(1	1016(1	NUM
easat-1679	453	11	)	)	PUNCT
easat-1679	453	12	.	.	PUNCT
easat-1679	454	1	https://doi.org/10.1088/1755-1315/1016/1/012043	https://doi.org/10.1088/1755-1315/1016/1/012043	X
easat-1679	455	1	[	[	X
easat-1679	455	2	39	39	NUM
easat-1679	455	3	]	]	X
easat-1679	455	4	jr	jr	PROPN
easat-1679	455	5	,	,	PUNCT
easat-1679	455	6	j.	j.	PROPN
easat-1679	455	7	f.	f.	PROPN
easat-1679	455	8	h.	h.	PROPN
easat-1679	455	9	,	,	PUNCT
easat-1679	455	10	black	black	PROPN
easat-1679	455	11	,	,	PUNCT
easat-1679	455	12	w.	w.	PROPN
easat-1679	455	13	c.	c.	PROPN
easat-1679	455	14	,	,	PUNCT
easat-1679	455	15	babin	babin	PROPN
easat-1679	455	16	,	,	PUNCT
easat-1679	455	17	b.	b.	PROPN
easat-1679	455	18	j.	j.	PROPN
easat-1679	455	19	,	,	PUNCT
easat-1679	455	20	&	&	CCONJ
easat-1679	455	21	anderson	anderson	PROPN
easat-1679	455	22	,	,	PUNCT
easat-1679	455	23	r.	r.	PROPN
easat-1679	455	24	e.	e.	PROPN
easat-1679	455	25	(	(	PUNCT
easat-1679	455	26	2010	2010	NUM
easat-1679	455	27	)	)	PUNCT
easat-1679	455	28	.	.	PUNCT
easat-1679	456	1	multivariate	multivariate	NOUN
easat-1679	456	2	data	datum	NOUN
easat-1679	456	3	analysis	analysis	NOUN
easat-1679	456	4	.	.	PUNCT
easat-1679	457	1	upper	upper	ADJ
easat-1679	457	2	saddle	saddle	PROPN
easat-1679	457	3	river	river	PROPN
easat-1679	457	4	,	,	PUNCT
easat-1679	457	5	nj	nj	PROPN
easat-1679	457	6	:	:	PUNCT
easat-1679	457	7	pearson	pearson	PROPN
easat-1679	457	8	prantice	prantice	PROPN
easat-1679	457	9	hall	hall	PROPN
easat-1679	457	10	.	.	PUNCT
easat-1679	458	1	[	[	X
easat-1679	458	2	40	40	NUM
easat-1679	458	3	]	]	X
easat-1679	458	4	jung	jung	PROPN
easat-1679	458	5	,	,	PUNCT
easat-1679	458	6	h.	h.	PROPN
easat-1679	458	7	,	,	PUNCT
easat-1679	458	8	&	&	CCONJ
easat-1679	458	9	song	song	PROPN
easat-1679	458	10	,	,	PUNCT
easat-1679	458	11	c.	c.	PROPN
easat-1679	458	12	k.	k.	PROPN
easat-1679	458	13	(	(	PUNCT
easat-1679	458	14	2023	2023	NUM
easat-1679	458	15	)	)	PUNCT
easat-1679	458	16	.	.	PUNCT
easat-1679	459	1	managerial	managerial	ADJ
easat-1679	459	2	perspectives	perspective	NOUN
easat-1679	459	3	on	on	ADP
easat-1679	459	4	climate	climate	NOUN
easat-1679	459	5	change	change	NOUN
easat-1679	459	6	and	and	CCONJ
easat-1679	459	7	stock	stock	NOUN
easat-1679	459	8	price	price	NOUN
easat-1679	459	9	crash	crash	NOUN
easat-1679	459	10	risk	risk	NOUN
easat-1679	459	11	.	.	PUNCT
easat-1679	460	1	finance	finance	NOUN
easat-1679	460	2	research	research	NOUN
easat-1679	460	3	letters	letter	NOUN
easat-1679	460	4	,	,	PUNCT
easat-1679	460	5	51	51	NUM
easat-1679	460	6	.	.	PUNCT
easat-1679	460	7	https://doi.org/10.1016/j.frl.2022.103410	https://doi.org/10.1016/j.frl.2022.103410	PUNCT
easat-1679	461	1	[	[	X
easat-1679	461	2	41	41	NUM
easat-1679	461	3	]	]	X
easat-1679	461	4	khalifa	khalifa	PROPN
easat-1679	461	5	,	,	PUNCT
easat-1679	461	6	m.	m.	NOUN
easat-1679	461	7	,	,	PUNCT
easat-1679	461	8	zouaoui	zouaoui	PROPN
easat-1679	461	9	,	,	PUNCT
easat-1679	461	10	h.	h.	PROPN
easat-1679	461	11	,	,	PUNCT
easat-1679	461	12	ben	ben	PROPN
easat-1679	461	13	othman	othman	PROPN
easat-1679	461	14	,	,	PUNCT
easat-1679	461	15	h.	h.	PROPN
easat-1679	461	16	,	,	PUNCT
easat-1679	461	17	&	&	CCONJ
easat-1679	461	18	hussainey	hussainey	PROPN
easat-1679	461	19	,	,	PUNCT
easat-1679	461	20	k.	k.	PROPN
easat-1679	461	21	(	(	PUNCT
easat-1679	461	22	2023	2023	NUM
easat-1679	461	23	)	)	PUNCT
easat-1679	461	24	.	.	PUNCT
easat-1679	462	1	the	the	DET
easat-1679	462	2	impact	impact	NOUN
easat-1679	462	3	of	of	ADP
easat-1679	462	4	climate	climate	NOUN
easat-1679	462	5	risk	risk	NOUN
easat-1679	462	6	on	on	ADP
easat-1679	462	7	accounting	account	VERB
easat-1679	462	8	conservatism	conservatism	NOUN
easat-1679	462	9	:	:	PUNCT
easat-1679	462	10	evidence	evidence	NOUN
easat-1679	462	11	from	from	ADP
easat-1679	462	12	developing	develop	VERB
easat-1679	462	13	countries	country	NOUN
easat-1679	462	14	.	.	PUNCT
easat-1679	463	1	journal	journal	NOUN
easat-1679	463	2	of	of	ADP
easat-1679	463	3	applied	apply	VERB
easat-1679	463	4	accounting	accounting	NOUN
easat-1679	463	5	research	research	NOUN
easat-1679	463	6	,	,	PUNCT
easat-1679	463	7	2030	2030	NUM
easat-1679	463	8	.	.	PUNCT
easat-1679	464	1	https://doi.org/10.1108/jaar-01-2023-0028	https://doi.org/10.1108/jaar-01-2023-0028	ADJ
easat-1679	464	2	176	176	PROPN
easat-1679	464	3	edelweiss	edelweiss	PROPN
easat-1679	464	4	applied	apply	VERB
easat-1679	464	5	science	science	NOUN
easat-1679	464	6	and	and	CCONJ
easat-1679	464	7	technology	technology	NOUN
easat-1679	464	8	issn	issn	PROPN
easat-1679	464	9	:	:	PUNCT
easat-1679	464	10	2576	2576	NUM
easat-1679	464	11	-	-	SYM
easat-1679	464	12	8484	8484	NUM
easat-1679	464	13	vol	vol	NOUN
easat-1679	464	14	.	.	PROPN
easat-1679	464	15	8	8	NUM
easat-1679	464	16	,	,	PUNCT
easat-1679	464	17	no	no	INTJ
easat-1679	464	18	.	.	NOUN
easat-1679	464	19	5	5	NUM
easat-1679	464	20	:	:	SYM
easat-1679	464	21	160	160	NUM
easat-1679	464	22	-	-	SYM
easat-1679	464	23	178	178	NUM
easat-1679	464	24	,	,	PUNCT
easat-1679	464	25	2024	2024	NUM
easat-1679	464	26	doi	doi	NOUN
easat-1679	464	27	:	:	PUNCT
easat-1679	464	28	10.55214/25768484.v8i5.1679	10.55214/25768484.v8i5.1679	NUM
easat-1679	464	29	©	©	ADP
easat-1679	464	30	2024	2024	NUM
easat-1679	464	31	by	by	ADP
easat-1679	464	32	the	the	DET
easat-1679	464	33	authors	author	NOUN
easat-1679	464	34	;	;	PUNCT
easat-1679	464	35	licensee	licensee	PROPN
easat-1679	464	36	learning	learning	NOUN
easat-1679	464	37	gate	gate	NOUN
easat-1679	465	1	[	[	X
easat-1679	465	2	42	42	NUM
easat-1679	465	3	]	]	X
easat-1679	465	4	khan	khan	PROPN
easat-1679	465	5	,	,	PUNCT
easat-1679	465	6	m.	m.	NOUN
easat-1679	465	7	,	,	PUNCT
easat-1679	465	8	&	&	CCONJ
easat-1679	465	9	watts	watts	PROPN
easat-1679	465	10	,	,	PUNCT
easat-1679	465	11	r.	r.	PROPN
easat-1679	465	12	l.	l.	PROPN
easat-1679	465	13	(	(	PUNCT
easat-1679	465	14	2009	2009	NUM
easat-1679	465	15	)	)	PUNCT
easat-1679	465	16	.	.	PUNCT
easat-1679	466	1	estimation	estimation	NOUN
easat-1679	466	2	and	and	CCONJ
easat-1679	466	3	empirical	empirical	ADJ
easat-1679	466	4	properties	property	NOUN
easat-1679	466	5	of	of	ADP
easat-1679	466	6	a	a	DET
easat-1679	466	7	firm	firm	ADJ
easat-1679	466	8	-	-	PUNCT
easat-1679	466	9	year	year	NOUN
easat-1679	466	10	measure	measure	NOUN
easat-1679	466	11	of	of	ADP
easat-1679	466	12	accounting	account	VERB
easat-1679	466	13	conservatism	conservatism	NOUN
easat-1679	466	14	.	.	PUNCT
easat-1679	467	1	journal	journal	NOUN
easat-1679	467	2	of	of	ADP
easat-1679	467	3	accounting	accounting	NOUN
easat-1679	467	4	and	and	CCONJ
easat-1679	467	5	economics	economic	NOUN
easat-1679	467	6	,	,	PUNCT
easat-1679	467	7	48(2–3	48(2–3	PROPN
easat-1679	467	8	)	)	PUNCT
easat-1679	467	9	,	,	PUNCT
easat-1679	467	10	132–150	132–150	NUM
easat-1679	467	11	.	.	PUNCT
easat-1679	468	1	https://doi.org/10.1016/j.jacceco.2009.08.002	https://doi.org/10.1016/j.jacceco.2009.08.002	NOUN
easat-1679	469	1	[	[	X
easat-1679	469	2	43	43	NUM
easat-1679	469	3	]	]	X
easat-1679	469	4	khanchel	khanchel	PROPN
easat-1679	469	5	,	,	PUNCT
easat-1679	469	6	i.	i.	PROPN
easat-1679	469	7	,	,	PUNCT
easat-1679	469	8	lassoued	lassoue	VERB
easat-1679	469	9	,	,	PUNCT
easat-1679	469	10	n.	n.	NOUN
easat-1679	469	11	,	,	PUNCT
easat-1679	469	12	&	&	CCONJ
easat-1679	469	13	gargoury	gargoury	PROPN
easat-1679	469	14	,	,	PUNCT
easat-1679	469	15	r.	r.	PROPN
easat-1679	469	16	(	(	PUNCT
easat-1679	469	17	2023	2023	NUM
easat-1679	469	18	)	)	PUNCT
easat-1679	469	19	.	.	PUNCT
easat-1679	470	1	csr	csr	NOUN
easat-1679	470	2	and	and	CCONJ
easat-1679	470	3	firm	firm	ADJ
easat-1679	470	4	value	value	NOUN
easat-1679	470	5	 	 	SPACE
easat-1679	470	6	:	:	PUNCT
easat-1679	470	7	is	be	AUX
easat-1679	470	8	csr	csr	NOUN
easat-1679	470	9	valuable	valuable	ADJ
easat-1679	470	10	during	during	ADP
easat-1679	470	11	the	the	DET
easat-1679	470	12	covid	covid	PROPN
easat-1679	470	13	19	19	NUM
easat-1679	470	14	crisis	crisis	NOUN
easat-1679	470	15	in	in	ADP
easat-1679	470	16	the	the	DET
easat-1679	470	17	french	french	ADJ
easat-1679	470	18	market	market	NOUN
easat-1679	470	19	 	 	SPACE
easat-1679	470	20	?	?	PUNCT
easat-1679	471	1	journal	journal	NOUN
easat-1679	471	2	of	of	ADP
easat-1679	471	3	management	management	NOUN
easat-1679	471	4	and	and	CCONJ
easat-1679	471	5	governance	governance	NOUN
easat-1679	471	6	,	,	PUNCT
easat-1679	471	7	0123456789	0123456789	NUM
easat-1679	471	8	.	.	PUNCT
easat-1679	472	1	https://doi.org/10.1007/s10997-02209662-5	https://doi.org/10.1007/s10997-02209662-5	VERB
easat-1679	472	2	[	[	X
easat-1679	472	3	44	44	NUM
easat-1679	472	4	]	]	X
easat-1679	472	5	kim	kim	PROPN
easat-1679	472	6	,	,	PUNCT
easat-1679	472	7	d.	d.	PROPN
easat-1679	472	8	,	,	PUNCT
easat-1679	472	9	nam	nam	PROPN
easat-1679	472	10	,	,	PUNCT
easat-1679	472	11	y.	y.	PROPN
easat-1679	472	12	,	,	PUNCT
easat-1679	472	13	&	&	CCONJ
easat-1679	472	14	kang	kang	PROPN
easat-1679	472	15	,	,	PUNCT
easat-1679	472	16	s.	s.	PROPN
easat-1679	472	17	(	(	PUNCT
easat-1679	472	18	2010	2010	NUM
easat-1679	472	19	)	)	PUNCT
easat-1679	472	20	.	.	PUNCT
easat-1679	473	1	an	an	DET
easat-1679	473	2	analysis	analysis	NOUN
easat-1679	473	3	of	of	ADP
easat-1679	473	4	corporate	corporate	ADJ
easat-1679	473	5	environmental	environmental	ADJ
easat-1679	473	6	responsibility	responsibility	NOUN
easat-1679	473	7	on	on	ADP
easat-1679	473	8	the	the	DET
easat-1679	473	9	global	global	ADJ
easat-1679	473	10	corporate	corporate	ADJ
easat-1679	473	11	web	web	NOUN
easat-1679	473	12	sites	site	NOUN
easat-1679	473	13	and	and	CCONJ
easat-1679	473	14	their	their	PRON
easat-1679	473	15	dialogic	dialogic	ADJ
easat-1679	473	16	principles	principle	NOUN
easat-1679	473	17	.	.	PUNCT
easat-1679	474	1	public	public	ADJ
easat-1679	474	2	relations	relation	NOUN
easat-1679	474	3	review	review	PROPN
easat-1679	474	4	,	,	PUNCT
easat-1679	474	5	36(3	36(3	NUM
easat-1679	474	6	)	)	PUNCT
easat-1679	474	7	,	,	PUNCT
easat-1679	474	8	285–288	285–288	NUM
easat-1679	474	9	.	.	PUNCT
easat-1679	474	10	https://doi.org/10.1016/j.pubrev.2010.04.006	https://doi.org/10.1016/j.pubrev.2010.04.006	NOUN
easat-1679	474	11	[	[	X
easat-1679	474	12	45	45	NUM
easat-1679	474	13	]	]	SYM
easat-1679	474	14	le	le	X
easat-1679	474	15	,	,	PUNCT
easat-1679	474	16	q.	q.	PROPN
easat-1679	474	17	,	,	PUNCT
easat-1679	474	18	vafaei	vafaei	NOUN
easat-1679	474	19	,	,	PUNCT
easat-1679	474	20	a.	a.	PROPN
easat-1679	474	21	,	,	PUNCT
easat-1679	474	22	ahmed	ahmed	PROPN
easat-1679	474	23	,	,	PUNCT
easat-1679	474	24	k.	k.	PROPN
easat-1679	474	25	,	,	PUNCT
easat-1679	474	26	&	&	CCONJ
easat-1679	474	27	kutubi	kutubi	PROPN
easat-1679	474	28	,	,	PUNCT
easat-1679	474	29	s.	s.	PROPN
easat-1679	474	30	(	(	PUNCT
easat-1679	474	31	2022	2022	NUM
easat-1679	474	32	)	)	PUNCT
easat-1679	474	33	.	.	PUNCT
easat-1679	475	1	busy	busy	ADJ
easat-1679	475	2	boards	board	NOUN
easat-1679	475	3	and	and	CCONJ
easat-1679	475	4	accounting	account	VERB
easat-1679	475	5	conservatism	conservatism	NOUN
easat-1679	475	6	–	–	PUNCT
easat-1679	475	7	an	an	DET
easat-1679	475	8	australian	australian	ADJ
easat-1679	475	9	perspective	perspective	NOUN
easat-1679	475	10	.	.	PUNCT
easat-1679	476	1	in	in	ADP
easat-1679	476	2	meditari	meditari	ADJ
easat-1679	476	3	accountancy	accountancy	NOUN
easat-1679	476	4	research	research	NOUN
easat-1679	476	5	.	.	PUNCT
easat-1679	477	1	https://doi.org/10.1108/medar-10-2021-1466	https://doi.org/10.1108/medar-10-2021-1466	PUNCT
easat-1679	477	2	[	[	X
easat-1679	477	3	46	46	NUM
easat-1679	477	4	]	]	X
easat-1679	477	5	lee	lee	PROPN
easat-1679	477	6	,	,	PUNCT
easat-1679	477	7	j.	j.	PROPN
easat-1679	477	8	,	,	PUNCT
easat-1679	477	9	kim	kim	PROPN
easat-1679	477	10	,	,	PUNCT
easat-1679	477	11	s.	s.	PROPN
easat-1679	477	12	,	,	PUNCT
easat-1679	477	13	&	&	CCONJ
easat-1679	477	14	kim	kim	PROPN
easat-1679	477	15	,	,	PUNCT
easat-1679	477	16	e.	e.	PROPN
easat-1679	477	17	(	(	PUNCT
easat-1679	477	18	2021	2021	NUM
easat-1679	477	19	)	)	PUNCT
easat-1679	477	20	.	.	PUNCT
easat-1679	478	1	voluntary	voluntary	ADJ
easat-1679	478	2	disclosure	disclosure	NOUN
easat-1679	478	3	of	of	ADP
easat-1679	478	4	carbon	carbon	NOUN
easat-1679	478	5	emissions	emission	NOUN
easat-1679	478	6	and	and	CCONJ
easat-1679	478	7	sustainable	sustainable	ADJ
easat-1679	478	8	existence	existence	NOUN
easat-1679	478	9	of	of	ADP
easat-1679	478	10	firms	firm	NOUN
easat-1679	478	11	:	:	PUNCT
easat-1679	478	12	with	with	ADP
easat-1679	478	13	a	a	DET
easat-1679	478	14	focus	focus	NOUN
easat-1679	478	15	on	on	ADP
easat-1679	478	16	human	human	ADJ
easat-1679	478	17	resources	resource	NOUN
easat-1679	478	18	of	of	ADP
easat-1679	478	19	internal	internal	ADJ
easat-1679	478	20	control	control	NOUN
easat-1679	478	21	system	system	NOUN
easat-1679	478	22	.	.	PUNCT
easat-1679	479	1	sustainability	sustainability	NOUN
easat-1679	479	2	(	(	PUNCT
easat-1679	479	3	switzerland	switzerland	PROPN
easat-1679	479	4	)	)	PUNCT
easat-1679	479	5	,	,	PUNCT
easat-1679	479	6	13(17	13(17	PROPN
easat-1679	479	7	)	)	PUNCT
easat-1679	479	8	.	.	PUNCT
easat-1679	480	1	https://doi.org/10.3390/su13179955	https://doi.org/10.3390/su13179955	NUM
easat-1679	480	2	[	[	X
easat-1679	480	3	47	47	NUM
easat-1679	480	4	]	]	X
easat-1679	480	5	milne	milne	PROPN
easat-1679	480	6	,	,	PUNCT
easat-1679	480	7	m.	m.	PROPN
easat-1679	480	8	j.	j.	PROPN
easat-1679	480	9	,	,	PUNCT
easat-1679	480	10	&	&	CCONJ
easat-1679	480	11	hackston	hackston	PROPN
easat-1679	480	12	,	,	PUNCT
easat-1679	480	13	d.	d.	PROPN
easat-1679	480	14	(	(	PUNCT
easat-1679	480	15	1996	1996	NUM
easat-1679	480	16	)	)	PUNCT
easat-1679	480	17	.	.	PUNCT
easat-1679	481	1	some	some	DET
easat-1679	481	2	determinants	determinant	NOUN
easat-1679	481	3	of	of	ADP
easat-1679	481	4	social	social	ADJ
easat-1679	481	5	and	and	CCONJ
easat-1679	481	6	environmental	environmental	ADJ
easat-1679	481	7	disclosures	disclosure	NOUN
easat-1679	481	8	in	in	ADP
easat-1679	481	9	new	new	PROPN
easat-1679	481	10	zealand	zealand	PROPN
easat-1679	481	11	companies	company	NOUN
easat-1679	481	12	.	.	PUNCT
easat-1679	482	1	accounting	accounting	NOUN
easat-1679	482	2	,	,	PUNCT
easat-1679	482	3	auditing	auditing	NOUN
easat-1679	482	4	&	&	CCONJ
easat-1679	482	5	accountability	accountability	NOUN
easat-1679	482	6	journal	journal	NOUN
easat-1679	482	7	,	,	PUNCT
easat-1679	482	8	9(1	9(1	NUM
easat-1679	482	9	)	)	PUNCT
easat-1679	482	10	,	,	PUNCT
easat-1679	482	11	77–108	77–108	NUM
easat-1679	482	12	.	.	PUNCT
easat-1679	483	1	[	[	X
easat-1679	483	2	48	48	NUM
easat-1679	483	3	]	]	PUNCT
easat-1679	483	4	mohammed	mohammed	PROPN
easat-1679	483	5	,	,	PUNCT
easat-1679	483	6	n.	n.	PROPN
easat-1679	483	7	f.	f.	PROPN
easat-1679	483	8	(	(	PUNCT
easat-1679	483	9	2011	2011	NUM
easat-1679	483	10	)	)	PUNCT
easat-1679	483	11	.	.	PUNCT
easat-1679	484	1	accounting	account	VERB
easat-1679	484	2	conservatism	conservatism	NOUN
easat-1679	484	3	,	,	PUNCT
easat-1679	484	4	corporate	corporate	ADJ
easat-1679	484	5	governance	governance	NOUN
easat-1679	484	6	,	,	PUNCT
easat-1679	484	7	and	and	CCONJ
easat-1679	484	8	political	political	ADJ
easat-1679	484	9	influence	influence	NOUN
easat-1679	484	10	.	.	PUNCT
easat-1679	485	1	la	la	PROPN
easat-1679	485	2	trobe	trobe	PROPN
easat-1679	485	3	university	university	PROPN
easat-1679	485	4	.	.	PUNCT
easat-1679	486	1	[	[	X
easat-1679	486	2	49	49	NUM
easat-1679	486	3	]	]	PUNCT
easat-1679	486	4	muhammad	muhammad	PROPN
easat-1679	486	5	naseer	naseer	PROPN
easat-1679	486	6	,	,	PUNCT
easat-1679	486	7	m.	m.	NOUN
easat-1679	486	8	,	,	PUNCT
easat-1679	486	9	asif	asif	NOUN
easat-1679	486	10	,	,	PUNCT
easat-1679	486	11	m.	m.	NOUN
easat-1679	486	12	,	,	PUNCT
easat-1679	486	13	bagh	bagh	PROPN
easat-1679	486	14	,	,	PUNCT
easat-1679	486	15	t.	t.	PROPN
easat-1679	486	16	,	,	PUNCT
easat-1679	486	17	&	&	CCONJ
easat-1679	486	18	guo	guo	PROPN
easat-1679	486	19	,	,	PUNCT
easat-1679	486	20	y.	y.	PROPN
easat-1679	486	21	(	(	PUNCT
easat-1679	486	22	2023	2023	NUM
easat-1679	486	23	)	)	PUNCT
easat-1679	486	24	.	.	PUNCT
easat-1679	487	1	borsa	borsa	PROPN
easat-1679	487	2	istanbul	istanbul	PROPN
easat-1679	487	3	review	review	PROPN
easat-1679	487	4	firm	firm	ADJ
easat-1679	487	5	climate	climate	NOUN
easat-1679	487	6	change	change	NOUN
easat-1679	487	7	risk	risk	NOUN
easat-1679	487	8	and	and	CCONJ
easat-1679	487	9	financial	financial	ADJ
easat-1679	487	10	flexibility	flexibility	NOUN
easat-1679	487	11	 	 	SPACE
easat-1679	487	12	:	:	PUNCT
easat-1679	487	13	drivers	driver	NOUN
easat-1679	487	14	of	of	ADP
easat-1679	487	15	esg	esg	PROPN
easat-1679	487	16	performance	performance	NOUN
easat-1679	487	17	and	and	CCONJ
easat-1679	487	18	firm	firm	ADJ
easat-1679	487	19	value	value	NOUN
easat-1679	487	20	.	.	PUNCT
easat-1679	488	1	borsa	borsa	PROPN
easat-1679	488	2	istanbul	istanbul	PROPN
easat-1679	488	3	review	review	PROPN
easat-1679	488	4	,	,	PUNCT
easat-1679	488	5	august	august	PROPN
easat-1679	488	6	.	.	PUNCT
easat-1679	489	1	https://doi.org/10.1016/j.bir.2023.11.003	https://doi.org/10.1016/j.bir.2023.11.003	PROPN
easat-1679	490	1	[	[	X
easat-1679	490	2	50	50	NUM
easat-1679	490	3	]	]	PUNCT
easat-1679	490	4	newson	newson	PROPN
easat-1679	490	5	,	,	PUNCT
easat-1679	490	6	m.	m.	NOUN
easat-1679	490	7	,	,	PUNCT
easat-1679	490	8	&	&	CCONJ
easat-1679	490	9	deegan	deegan	PROPN
easat-1679	490	10	,	,	PUNCT
easat-1679	490	11	c.	c.	PROPN
easat-1679	490	12	(	(	PUNCT
easat-1679	490	13	2002	2002	NUM
easat-1679	490	14	)	)	PUNCT
easat-1679	490	15	.	.	PUNCT
easat-1679	491	1	global	global	ADJ
easat-1679	491	2	expectations	expectation	NOUN
easat-1679	491	3	and	and	CCONJ
easat-1679	491	4	their	their	PRON
easat-1679	491	5	association	association	NOUN
easat-1679	491	6	with	with	ADP
easat-1679	491	7	corporate	corporate	ADJ
easat-1679	491	8	social	social	ADJ
easat-1679	491	9	disclosure	disclosure	NOUN
easat-1679	491	10	practices	practice	NOUN
easat-1679	491	11	in	in	ADP
easat-1679	491	12	australia	australia	PROPN
easat-1679	491	13	,	,	PUNCT
easat-1679	491	14	singapore	singapore	PROPN
easat-1679	491	15	,	,	PUNCT
easat-1679	491	16	and	and	CCONJ
easat-1679	491	17	south	south	PROPN
easat-1679	491	18	korea	korea	PROPN
easat-1679	491	19	.	.	PUNCT
easat-1679	492	1	international	international	ADJ
easat-1679	492	2	journal	journal	PROPN
easat-1679	492	3	of	of	ADP
easat-1679	492	4	accounting	accounting	NOUN
easat-1679	492	5	,	,	PUNCT
easat-1679	492	6	37(2	37(2	PROPN
easat-1679	492	7	)	)	PUNCT
easat-1679	492	8	,	,	PUNCT
easat-1679	492	9	183–213	183–213	NUM
easat-1679	492	10	.	.	PUNCT
easat-1679	493	1	https://doi.org/10.1016/s0020-7063(02)00151-6	https://doi.org/10.1016/s0020-7063(02)00151-6	PROPN
easat-1679	494	1	[	[	X
easat-1679	494	2	51	51	NUM
easat-1679	494	3	]	]	PUNCT
easat-1679	494	4	ongsakul	ongsakul	ADJ
easat-1679	494	5	,	,	PUNCT
easat-1679	494	6	v.	v.	ADV
easat-1679	494	7	,	,	PUNCT
easat-1679	494	8	papangkorn	papangkorn	ADJ
easat-1679	494	9	,	,	PUNCT
easat-1679	494	10	s.	s.	PROPN
easat-1679	494	11	,	,	PUNCT
easat-1679	494	12	&	&	CCONJ
easat-1679	494	13	jiraporn	jiraporn	PROPN
easat-1679	494	14	,	,	PUNCT
easat-1679	494	15	p.	p.	NOUN
easat-1679	494	16	(	(	PUNCT
easat-1679	494	17	2023	2023	NUM
easat-1679	494	18	)	)	PUNCT
easat-1679	494	19	.	.	PUNCT
easat-1679	495	1	journal	journal	NOUN
easat-1679	495	2	of	of	ADP
easat-1679	495	3	behavioral	behavioral	ADJ
easat-1679	495	4	and	and	CCONJ
easat-1679	495	5	experimental	experimental	ADJ
easat-1679	495	6	finance	finance	NOUN
easat-1679	495	7	estimating	estimate	VERB
easat-1679	495	8	the	the	DET
easat-1679	495	9	effect	effect	NOUN
easat-1679	495	10	of	of	ADP
easat-1679	495	11	climate	climate	NOUN
easat-1679	495	12	change	change	NOUN
easat-1679	495	13	exposure	exposure	NOUN
easat-1679	495	14	on	on	ADP
easat-1679	495	15	firm	firm	ADJ
easat-1679	495	16	value	value	NOUN
easat-1679	495	17	using	use	VERB
easat-1679	495	18	climate	climate	NOUN
easat-1679	495	19	policy	policy	NOUN
easat-1679	495	20	uncertainty	uncertainty	NOUN
easat-1679	495	21	 	 	SPACE
easat-1679	495	22	:	:	PUNCT
easat-1679	495	23	a	a	DET
easat-1679	495	24	text	text	NOUN
easat-1679	495	25	-	-	PUNCT
easat-1679	495	26	based	base	VERB
easat-1679	495	27	approach	approach	NOUN
easat-1679	495	28	.	.	PUNCT
easat-1679	496	1	journal	journal	NOUN
easat-1679	496	2	of	of	ADP
easat-1679	496	3	behavioral	behavioral	ADJ
easat-1679	496	4	and	and	CCONJ
easat-1679	496	5	experimental	experimental	ADJ
easat-1679	496	6	finance	finance	NOUN
easat-1679	496	7	,	,	PUNCT
easat-1679	496	8	40	40	NUM
easat-1679	496	9	,	,	PUNCT
easat-1679	496	10	100842	100842	NUM
easat-1679	496	11	.	.	PUNCT
easat-1679	497	1	https://doi.org/10.1016/j.jbef.2023.100842	https://doi.org/10.1016/j.jbef.2023.100842	VERB
easat-1679	497	2	[	[	X
easat-1679	497	3	52	52	NUM
easat-1679	497	4	]	]	PUNCT
easat-1679	497	5	ortega	ortega	PROPN
easat-1679	497	6	carrasco	carrasco	PROPN
easat-1679	497	7	,	,	PUNCT
easat-1679	497	8	p.	p.	PROPN
easat-1679	497	9	,	,	PUNCT
easat-1679	497	10	&	&	CCONJ
easat-1679	497	11	ferrón	ferrón	PROPN
easat-1679	497	12	vílchez	vílchez	PROPN
easat-1679	497	13	,	,	PUNCT
easat-1679	497	14	v.	v.	PROPN
easat-1679	497	15	(	(	PUNCT
easat-1679	497	16	2022	2022	NUM
easat-1679	497	17	)	)	PUNCT
easat-1679	497	18	.	.	PUNCT
easat-1679	498	1	sending	send	VERB
easat-1679	498	2	corporate	corporate	ADJ
easat-1679	498	3	social	social	ADJ
easat-1679	498	4	responsibility	responsibility	NOUN
easat-1679	498	5	signals	signal	NOUN
easat-1679	498	6	:	:	PUNCT
easat-1679	498	7	what	what	PRON
easat-1679	498	8	organizational	organizational	ADJ
easat-1679	498	9	characteristics	characteristic	NOUN
easat-1679	498	10	must	must	AUX
easat-1679	498	11	be	be	AUX
easat-1679	498	12	met	meet	VERB
easat-1679	498	13	?	?	PUNCT
easat-1679	499	1	revista	revista	PROPN
easat-1679	499	2	brasileira	brasileira	PROPN
easat-1679	499	3	de	de	PROPN
easat-1679	499	4	gestao	gestao	PROPN
easat-1679	499	5	de	de	PROPN
easat-1679	499	6	negocios	negocios	PROPN
easat-1679	499	7	,	,	PUNCT
easat-1679	499	8	24(1	24(1	NUM
easat-1679	499	9	)	)	PUNCT
easat-1679	499	10	,	,	PUNCT
easat-1679	499	11	92–111	92–111	PROPN
easat-1679	499	12	.	.	PUNCT
easat-1679	500	1	https://doi.org/10.7819/rbgn.v24i1.4146	https://doi.org/10.7819/rbgn.v24i1.4146	X
easat-1679	500	2	[	[	X
easat-1679	500	3	53	53	NUM
easat-1679	500	4	]	]	PUNCT
easat-1679	500	5	park	park	NOUN
easat-1679	500	6	,	,	PUNCT
easat-1679	500	7	j.	j.	PROPN
easat-1679	500	8	hwan	hwan	PROPN
easat-1679	500	9	,	,	PUNCT
easat-1679	500	10	&	&	CCONJ
easat-1679	500	11	noh	noh	PROPN
easat-1679	500	12	,	,	PUNCT
easat-1679	500	13	j.	j.	PROPN
easat-1679	500	14	h.	h.	PROPN
easat-1679	500	15	(	(	PUNCT
easat-1679	500	16	2017	2017	NUM
easat-1679	500	17	)	)	PUNCT
easat-1679	500	18	.	.	PUNCT
easat-1679	501	1	the	the	DET
easat-1679	501	2	impact	impact	NOUN
easat-1679	501	3	of	of	ADP
easat-1679	501	4	climate	climate	NOUN
easat-1679	501	5	change	change	NOUN
easat-1679	501	6	risks	risk	NOUN
easat-1679	501	7	on	on	ADP
easat-1679	501	8	firm	firm	ADJ
easat-1679	501	9	value	value	NOUN
easat-1679	501	10	 	 	SPACE
easat-1679	501	11	:	:	PUNCT
easat-1679	501	12	evidence	evidence	NOUN
easat-1679	501	13	from	from	ADP
easat-1679	501	14	the	the	DET
easat-1679	501	15	korea	korea	PROPN
easat-1679	501	16	.	.	PUNCT
easat-1679	502	1	global	global	ADJ
easat-1679	502	2	business	business	PROPN
easat-1679	502	3	&	&	CCONJ
easat-1679	502	4	finance	finance	PROPN
easat-1679	502	5	review	review	PROPN
easat-1679	502	6	,	,	PUNCT
easat-1679	502	7	22(3	22(3	NUM
easat-1679	502	8	)	)	PUNCT
easat-1679	502	9	,	,	PUNCT
easat-1679	502	10	110–127	110–127	NUM
easat-1679	502	11	.	.	PUNCT
easat-1679	503	1	[	[	X
easat-1679	503	2	54	54	NUM
easat-1679	503	3	]	]	PUNCT
easat-1679	503	4	park	park	NOUN
easat-1679	503	5	,	,	PUNCT
easat-1679	503	6	y.	y.	PROPN
easat-1679	503	7	(	(	PUNCT
easat-1679	503	8	2002	2002	NUM
easat-1679	503	9	)	)	PUNCT
easat-1679	503	10	.	.	PUNCT
easat-1679	504	1	the	the	DET
easat-1679	504	2	effect	effect	NOUN
easat-1679	504	3	of	of	ADP
easat-1679	504	4	accounting	account	VERB
easat-1679	504	5	conservatism	conservatism	NOUN
easat-1679	504	6	on	on	ADP
easat-1679	504	7	firm	firm	ADJ
easat-1679	504	8	valuation	valuation	NOUN
easat-1679	504	9	.	.	PUNCT
easat-1679	505	1	university	university	NOUN
easat-1679	505	2	of	of	ADP
easat-1679	505	3	nebraska	nebraska	PROPN
easat-1679	505	4	.	.	PUNCT
easat-1679	506	1	[	[	X
easat-1679	506	2	55	55	NUM
easat-1679	506	3	]	]	PUNCT
easat-1679	506	4	park	park	NOUN
easat-1679	506	5	,	,	PUNCT
easat-1679	506	6	y.	y.	PROPN
easat-1679	506	7	,	,	PUNCT
easat-1679	506	8	&	&	CCONJ
easat-1679	506	9	chen	chen	PROPN
easat-1679	506	10	,	,	PUNCT
easat-1679	506	11	k.	k.	PROPN
easat-1679	506	12	h.	h.	PROPN
easat-1679	506	13	(	(	PUNCT
easat-1679	506	14	2006	2006	NUM
easat-1679	506	15	)	)	PUNCT
easat-1679	506	16	.	.	PUNCT
easat-1679	507	1	the	the	DET
easat-1679	507	2	effect	effect	NOUN
easat-1679	507	3	of	of	ADP
easat-1679	507	4	accounting	account	VERB
easat-1679	507	5	conservatism	conservatism	NOUN
easat-1679	507	6	and	and	CCONJ
easat-1679	507	7	life	life	NOUN
easat-1679	507	8	-	-	PUNCT
easat-1679	507	9	cycle	cycle	NOUN
easat-1679	507	10	stages	stage	NOUN
easat-1679	507	11	on	on	ADP
easat-1679	507	12	firm	firm	ADJ
easat-1679	507	13	valuation	valuation	NOUN
easat-1679	507	14	.	.	PUNCT
easat-1679	508	1	journal	journal	PROPN
easat-1679	508	2	of	of	ADP
easat-1679	508	3	applied	apply	VERB
easat-1679	508	4	business	business	NOUN
easat-1679	508	5	research	research	NOUN
easat-1679	508	6	,	,	PUNCT
easat-1679	508	7	22(3	22(3	NUM
easat-1679	508	8	)	)	PUNCT
easat-1679	508	9	,	,	PUNCT
easat-1679	508	10	75–92	75–92	NUM
easat-1679	508	11	.	.	PUNCT
easat-1679	509	1	https://doi.org/10.19030/jabr.v22i3.1428	https://doi.org/10.19030/jabr.v22i3.1428	NUM
easat-1679	510	1	[	[	X
easat-1679	510	2	56	56	NUM
easat-1679	510	3	]	]	X
easat-1679	510	4	patten	patten	X
easat-1679	510	5	,	,	PUNCT
easat-1679	510	6	d.	d.	PROPN
easat-1679	510	7	m.	m.	PROPN
easat-1679	510	8	,	,	PUNCT
easat-1679	510	9	&	&	CCONJ
easat-1679	510	10	nance	nance	PROPN
easat-1679	510	11	,	,	PUNCT
easat-1679	510	12	j.	j.	PROPN
easat-1679	510	13	r.	r.	PROPN
easat-1679	510	14	(	(	PUNCT
easat-1679	510	15	1998	1998	NUM
easat-1679	510	16	)	)	PUNCT
easat-1679	510	17	.	.	PUNCT
easat-1679	511	1	regulatory	regulatory	ADJ
easat-1679	511	2	cost	cost	NOUN
easat-1679	511	3	effects	effect	NOUN
easat-1679	511	4	in	in	ADP
easat-1679	511	5	a	a	DET
easat-1679	511	6	good	good	ADJ
easat-1679	511	7	news	news	NOUN
easat-1679	511	8	environment	environment	NOUN
easat-1679	511	9	:	:	PUNCT
easat-1679	511	10	the	the	DET
easat-1679	511	11	intra	intra	ADJ
easat-1679	511	12	-	-	ADJ
easat-1679	511	13	industry	industry	ADJ
easat-1679	511	14	reaction	reaction	NOUN
easat-1679	511	15	to	to	ADP
easat-1679	511	16	the	the	DET
easat-1679	511	17	alaskan	alaskan	ADJ
easat-1679	511	18	oil	oil	NOUN
easat-1679	511	19	spill	spill	NOUN
easat-1679	511	20	.	.	PUNCT
easat-1679	512	1	journal	journal	NOUN
easat-1679	512	2	of	of	ADP
easat-1679	512	3	accounting	accounting	NOUN
easat-1679	512	4	and	and	CCONJ
easat-1679	512	5	public	public	ADJ
easat-1679	512	6	policy	policy	NOUN
easat-1679	512	7	,	,	PUNCT
easat-1679	512	8	17(4–5	17(4–5	NUM
easat-1679	512	9	)	)	PUNCT
easat-1679	512	10	,	,	PUNCT
easat-1679	512	11	409–429	409–429	NUM
easat-1679	512	12	.	.	PUNCT
easat-1679	513	1	https://doi.org/10.1016/s02784254(98)10007-8	https://doi.org/10.1016/s02784254(98)10007-8	PROPN
easat-1679	513	2	[	[	X
easat-1679	513	3	57	57	NUM
easat-1679	513	4	]	]	X
easat-1679	513	5	petruska	petruska	PROPN
easat-1679	513	6	,	,	PUNCT
easat-1679	513	7	k.	k.	PROPN
easat-1679	513	8	a.	a.	PROPN
easat-1679	513	9	,	,	PUNCT
easat-1679	513	10	&	&	CCONJ
easat-1679	513	11	wakil	wakil	PROPN
easat-1679	513	12	,	,	PUNCT
easat-1679	513	13	g.	g.	PROPN
easat-1679	513	14	(	(	PUNCT
easat-1679	513	15	2013	2013	NUM
easat-1679	513	16	)	)	PUNCT
easat-1679	513	17	.	.	PUNCT
easat-1679	514	1	firm	firm	ADJ
easat-1679	514	2	valuation	valuation	NOUN
easat-1679	514	3	,	,	PUNCT
easat-1679	514	4	market	market	NOUN
easat-1679	514	5	responses	response	NOUN
easat-1679	514	6	,	,	PUNCT
easat-1679	514	7	and	and	CCONJ
easat-1679	514	8	accounting	accounting	NOUN
easat-1679	514	9	conservatism	conservatism	NOUN
easat-1679	514	10	.	.	PUNCT
easat-1679	515	1	29(3	29(3	NUM
easat-1679	515	2	)	)	PUNCT
easat-1679	515	3	,	,	PUNCT
easat-1679	516	1	793–808	793–808	NUM
easat-1679	516	2	.	.	PUNCT
easat-1679	517	1	[	[	X
easat-1679	517	2	58	58	NUM
easat-1679	517	3	]	]	X
easat-1679	517	4	ruch	ruch	PROPN
easat-1679	517	5	,	,	PUNCT
easat-1679	517	6	g.	g.	PROPN
easat-1679	517	7	w.	w.	PROPN
easat-1679	517	8	,	,	PUNCT
easat-1679	517	9	&	&	CCONJ
easat-1679	517	10	taylor	taylor	PROPN
easat-1679	517	11	,	,	PUNCT
easat-1679	517	12	g.	g.	PROPN
easat-1679	517	13	(	(	PUNCT
easat-1679	517	14	2015	2015	NUM
easat-1679	517	15	)	)	PUNCT
easat-1679	517	16	.	.	PUNCT
easat-1679	518	1	accounting	account	VERB
easat-1679	518	2	conservatism	conservatism	NOUN
easat-1679	518	3	:	:	PUNCT
easat-1679	518	4	a	a	DET
easat-1679	518	5	review	review	NOUN
easat-1679	518	6	of	of	ADP
easat-1679	518	7	the	the	DET
easat-1679	518	8	literature	literature	NOUN
easat-1679	518	9	.	.	PUNCT
easat-1679	519	1	journal	journal	PROPN
easat-1679	519	2	of	of	ADP
easat-1679	519	3	accounting	accounting	NOUN
easat-1679	519	4	literature	literature	NOUN
easat-1679	519	5	,	,	PUNCT
easat-1679	519	6	34	34	NUM
easat-1679	519	7	,	,	PUNCT
easat-1679	519	8	17–38	17–38	NUM
easat-1679	519	9	.	.	PUNCT
easat-1679	520	1	https://doi.org/10.1016/j.acclit.2015.02.001	https://doi.org/10.1016/j.acclit.2015.02.001	VERB
easat-1679	520	2	[	[	X
easat-1679	520	3	59	59	NUM
easat-1679	520	4	]	]	X
easat-1679	520	5	seth	seth	PROPN
easat-1679	520	6	,	,	PUNCT
easat-1679	520	7	r.	r.	PROPN
easat-1679	520	8	,	,	PUNCT
easat-1679	520	9	&	&	CCONJ
easat-1679	520	10	mahenthiran	mahenthiran	PROPN
easat-1679	520	11	,	,	PUNCT
easat-1679	520	12	s.	s.	PROPN
easat-1679	520	13	(	(	PUNCT
easat-1679	520	14	2022	2022	NUM
easat-1679	520	15	)	)	PUNCT
easat-1679	520	16	.	.	PUNCT
easat-1679	521	1	impact	impact	NOUN
easat-1679	521	2	of	of	ADP
easat-1679	521	3	dividend	dividend	NOUN
easat-1679	521	4	payouts	payout	NOUN
easat-1679	521	5	and	and	CCONJ
easat-1679	521	6	corporate	corporate	ADJ
easat-1679	521	7	social	social	ADJ
easat-1679	521	8	responsibility	responsibility	NOUN
easat-1679	521	9	on	on	ADP
easat-1679	521	10	firm	firm	ADJ
easat-1679	521	11	value	value	NOUN
easat-1679	521	12	–	–	PUNCT
easat-1679	521	13	evidence	evidence	NOUN
easat-1679	521	14	from	from	ADP
easat-1679	521	15	india	india	PROPN
easat-1679	521	16	.	.	PUNCT
easat-1679	522	1	journal	journal	PROPN
easat-1679	522	2	of	of	ADP
easat-1679	522	3	business	business	NOUN
easat-1679	522	4	research	research	NOUN
easat-1679	522	5	,	,	PUNCT
easat-1679	522	6	146	146	NUM
easat-1679	522	7	,	,	PUNCT
easat-1679	522	8	571–581	571–581	NUM
easat-1679	522	9	.	.	PUNCT
easat-1679	523	1	https://doi.org/10.1016/j.jbusres.2022.03.053	https://doi.org/10.1016/j.jbusres.2022.03.053	NOUN
easat-1679	523	2	[	[	X
easat-1679	523	3	60	60	NUM
easat-1679	523	4	]	]	PUNCT
easat-1679	523	5	shankar	shankar	PROPN
easat-1679	523	6	shaw	shaw	PROPN
easat-1679	523	7	,	,	PUNCT
easat-1679	523	8	t.	t.	PROPN
easat-1679	523	9	,	,	PUNCT
easat-1679	523	10	raithatha	raithatha	NOUN
easat-1679	523	11	,	,	PUNCT
easat-1679	523	12	m.	m.	NOUN
easat-1679	523	13	,	,	PUNCT
easat-1679	523	14	krishnan	krishnan	PROPN
easat-1679	523	15	,	,	PUNCT
easat-1679	523	16	g.	g.	PROPN
easat-1679	523	17	v.	v.	PROPN
easat-1679	523	18	,	,	PUNCT
easat-1679	523	19	&	&	CCONJ
easat-1679	523	20	cordeiro	cordeiro	PROPN
easat-1679	523	21	,	,	PUNCT
easat-1679	523	22	j.	j.	PROPN
easat-1679	523	23	j.	j.	PROPN
easat-1679	523	24	(	(	PUNCT
easat-1679	523	25	2021	2021	NUM
easat-1679	523	26	)	)	PUNCT
easat-1679	523	27	.	.	PUNCT
easat-1679	524	1	did	do	VERB
easat-1679	524	2	mandatory	mandatory	ADJ
easat-1679	524	3	csr	csr	NOUN
easat-1679	524	4	compliance	compliance	NOUN
easat-1679	524	5	impact	impact	NOUN
easat-1679	524	6	accounting	accounting	NOUN
easat-1679	524	7	conservatism	conservatism	NOUN
easat-1679	524	8	?	?	PUNCT
easat-1679	525	1	evidence	evidence	NOUN
easat-1679	525	2	from	from	ADP
easat-1679	525	3	the	the	DET
easat-1679	525	4	indian	indian	ADJ
easat-1679	525	5	companies	company	NOUN
easat-1679	525	6	act	act	VERB
easat-1679	525	7	2013	2013	NUM
easat-1679	525	8	.	.	PUNCT
easat-1679	526	1	journal	journal	PROPN
easat-1679	526	2	of	of	ADP
easat-1679	526	3	contemporary	contemporary	PROPN
easat-1679	526	4	accounting	accounting	NOUN
easat-1679	526	5	and	and	CCONJ
easat-1679	526	6	economics	economic	NOUN
easat-1679	526	7	,	,	PUNCT
easat-1679	526	8	17(3	17(3	NUM
easat-1679	526	9	)	)	PUNCT
easat-1679	526	10	,	,	PUNCT
easat-1679	526	11	100280	100280	NUM
easat-1679	526	12	.	.	PUNCT
easat-1679	527	1	https://doi.org/10.1016/j.jcae.2021.100280	https://doi.org/10.1016/j.jcae.2021.100280	NOUN
easat-1679	527	2	[	[	X
easat-1679	527	3	61	61	NUM
easat-1679	527	4	]	]	X
easat-1679	527	5	shen	shen	NOUN
easat-1679	527	6	,	,	PUNCT
easat-1679	527	7	x.	x.	PROPN
easat-1679	527	8	,	,	PUNCT
easat-1679	527	9	ho	ho	PROPN
easat-1679	527	10	,	,	PUNCT
easat-1679	527	11	k.	k.	PROPN
easat-1679	527	12	c.	c.	PROPN
easat-1679	527	13	,	,	PUNCT
easat-1679	527	14	yang	yang	PROPN
easat-1679	527	15	,	,	PUNCT
easat-1679	527	16	l.	l.	PROPN
easat-1679	527	17	,	,	PUNCT
easat-1679	527	18	&	&	CCONJ
easat-1679	527	19	wang	wang	PROPN
easat-1679	527	20	,	,	PUNCT
easat-1679	527	21	l.	l.	PROPN
easat-1679	527	22	f.	f.	PROPN
easat-1679	527	23	s.	s.	PROPN
easat-1679	527	24	(	(	PUNCT
easat-1679	527	25	2020	2020	NUM
easat-1679	527	26	)	)	PUNCT
easat-1679	527	27	.	.	PUNCT
easat-1679	528	1	corporate	corporate	ADJ
easat-1679	528	2	social	social	ADJ
easat-1679	528	3	responsibility	responsibility	NOUN
easat-1679	528	4	,	,	PUNCT
easat-1679	528	5	market	market	NOUN
easat-1679	528	6	reaction	reaction	NOUN
easat-1679	528	7	and	and	CCONJ
easat-1679	528	8	accounting	accounting	NOUN
easat-1679	528	9	conservatism	conservatism	NOUN
easat-1679	528	10	.	.	PUNCT
easat-1679	529	1	kybernetes	kybernete	NOUN
easat-1679	529	2	,	,	PUNCT
easat-1679	529	3	50(6	50(6	NUM
easat-1679	529	4	)	)	PUNCT
easat-1679	529	5	,	,	PUNCT
easat-1679	529	6	1837–1872	1837–1872	NUM
easat-1679	529	7	.	.	PUNCT
easat-1679	530	1	https://doi.org/10.1108/k-01-2020-0043	https://doi.org/10.1108/k-01-2020-0043	ADJ
easat-1679	530	2	[	[	PUNCT
easat-1679	530	3	62	62	NUM
easat-1679	530	4	]	]	PUNCT
easat-1679	530	5	shen	shen	NOUN
easat-1679	530	6	,	,	PUNCT
easat-1679	530	7	y.	y.	PROPN
easat-1679	530	8	,	,	PUNCT
easat-1679	530	9	&	&	CCONJ
easat-1679	530	10	ruan	ruan	PROPN
easat-1679	530	11	,	,	PUNCT
easat-1679	530	12	q.	q.	PROPN
easat-1679	530	13	(	(	PUNCT
easat-1679	530	14	2022	2022	NUM
easat-1679	530	15	)	)	PUNCT
easat-1679	530	16	.	.	PUNCT
easat-1679	531	1	accounting	account	VERB
easat-1679	531	2	conservatism	conservatism	NOUN
easat-1679	531	3	,	,	PUNCT
easat-1679	531	4	r&d	r&d	NOUN
easat-1679	531	5	manipulation	manipulation	NOUN
easat-1679	531	6	,	,	PUNCT
easat-1679	531	7	and	and	CCONJ
easat-1679	531	8	corporate	corporate	ADJ
easat-1679	531	9	innovation	innovation	NOUN
easat-1679	531	10	:	:	PUNCT
easat-1679	531	11	evidence	evidence	NOUN
easat-1679	531	12	from	from	ADP
easat-1679	531	13	china	china	PROPN
easat-1679	531	14	.	.	PUNCT
easat-1679	532	1	sustainability	sustainability	NOUN
easat-1679	532	2	(	(	PUNCT
easat-1679	532	3	switzerland	switzerland	PROPN
easat-1679	532	4	)	)	PUNCT
easat-1679	532	5	,	,	PUNCT
easat-1679	532	6	14(15	14(15	NUM
easat-1679	532	7	)	)	PUNCT
easat-1679	532	8	.	.	PUNCT
easat-1679	533	1	https://doi.org/10.3390/su14159048	https://doi.org/10.3390/su14159048	X
easat-1679	534	1	[	[	X
easat-1679	534	2	63	63	NUM
easat-1679	534	3	]	]	PUNCT
easat-1679	534	4	toukabri	toukabri	NOUN
easat-1679	534	5	,	,	PUNCT
easat-1679	534	6	m.	m.	NOUN
easat-1679	534	7	,	,	PUNCT
easat-1679	534	8	&	&	CCONJ
easat-1679	534	9	youssef	youssef	PROPN
easat-1679	534	10	,	,	PUNCT
easat-1679	534	11	mohamed	mohamed	PROPN
easat-1679	534	12	,	,	PUNCT
easat-1679	534	13	ahmed	ahmed	PROPN
easat-1679	534	14	,	,	PUNCT
easat-1679	534	15	m.	m.	NOUN
easat-1679	534	16	(	(	PUNCT
easat-1679	534	17	2022	2022	NUM
easat-1679	534	18	)	)	PUNCT
easat-1679	534	19	.	.	PUNCT
easat-1679	535	1	climate	climate	NOUN
easat-1679	535	2	change	change	NOUN
easat-1679	535	3	disclosure	disclosure	NOUN
easat-1679	535	4	and	and	CCONJ
easat-1679	535	5	sustainable	sustainable	ADJ
easat-1679	535	6	development	development	NOUN
easat-1679	535	7	goals	goal	NOUN
easat-1679	535	8	(	(	PUNCT
easat-1679	535	9	sdgs	sdgs	ADJ
easat-1679	535	10	)	)	PUNCT
easat-1679	535	11	of	of	ADP
easat-1679	535	12	the	the	DET
easat-1679	535	13	2030	2030	NUM
easat-1679	535	14	agenda	agenda	NOUN
easat-1679	535	15	:	:	PUNCT
easat-1679	535	16	the	the	DET
easat-1679	535	17	moderating	moderate	VERB
easat-1679	535	18	role	role	NOUN
easat-1679	535	19	of	of	ADP
easat-1679	535	20	corporate	corporate	ADJ
easat-1679	535	21	governance	governance	NOUN
easat-1679	535	22	.	.	PUNCT
easat-1679	536	1	journal	journal	NOUN
easat-1679	536	2	of	of	ADP
easat-1679	536	3	information	information	NOUN
easat-1679	536	4	,	,	PUNCT
easat-1679	536	5	communication	communication	NOUN
easat-1679	536	6	and	and	CCONJ
easat-1679	536	7	ethics	ethic	NOUN
easat-1679	536	8	in	in	ADP
easat-1679	536	9	society	society	NOUN
easat-1679	536	10	,	,	PUNCT
easat-1679	536	11	30–62	30–62	NUM
easat-1679	536	12	.	.	PUNCT
easat-1679	537	1	https://doi.org/10.1108/jices-02-2022-0016	https://doi.org/10.1108/jices-02-2022-0016	PUNCT
easat-1679	537	2	[	[	X
easat-1679	537	3	64	64	NUM
easat-1679	537	4	]	]	PUNCT
easat-1679	537	5	vestrelli	vestrelli	PROPN
easat-1679	537	6	,	,	PUNCT
easat-1679	537	7	r.	r.	PROPN
easat-1679	537	8	,	,	PUNCT
easat-1679	537	9	fronzetti	fronzetti	PROPN
easat-1679	537	10	,	,	PUNCT
easat-1679	537	11	a.	a.	PROPN
easat-1679	537	12	,	,	PUNCT
easat-1679	537	13	&	&	CCONJ
easat-1679	537	14	laura	laura	PROPN
easat-1679	537	15	,	,	PUNCT
easat-1679	537	16	a.	a.	NOUN
easat-1679	537	17	(	(	PUNCT
easat-1679	537	18	2024	2024	NUM
easat-1679	537	19	)	)	PUNCT
easat-1679	537	20	.	.	PUNCT
easat-1679	538	1	when	when	SCONJ
easat-1679	538	2	attention	attention	NOUN
easat-1679	538	3	to	to	ADP
easat-1679	538	4	climate	climate	NOUN
easat-1679	538	5	change	change	NOUN
easat-1679	538	6	matters	matter	NOUN
easat-1679	538	7	 	 	SPACE
easat-1679	538	8	:	:	PUNCT
easat-1679	538	9	the	the	DET
easat-1679	538	10	impact	impact	NOUN
easat-1679	538	11	of	of	ADP
easat-1679	538	12	climate	climate	NOUN
easat-1679	538	13	risk	risk	NOUN
easat-1679	538	14	disclosure	disclosure	NOUN
easat-1679	538	15	on	on	ADP
easat-1679	538	16	firm	firm	ADJ
easat-1679	538	17	market	market	NOUN
easat-1679	538	18	value	value	NOUN
easat-1679	538	19	.	.	PUNCT
easat-1679	539	1	energy	energy	NOUN
easat-1679	539	2	policy	policy	NOUN
easat-1679	539	3	,	,	PUNCT
easat-1679	539	4	185(33	185(33	NUM
easat-1679	539	5	)	)	PUNCT
easat-1679	539	6	,	,	PUNCT
easat-1679	539	7	113938	113938	NUM
easat-1679	539	8	.	.	PUNCT
easat-1679	540	1	https://doi.org/10.1016/j.enpol.2023.113938	https://doi.org/10.1016/j.enpol.2023.113938	ADV
easat-1679	540	2	[	[	X
easat-1679	540	3	65	65	NUM
easat-1679	540	4	]	]	PUNCT
easat-1679	540	5	willim	willim	NOUN
easat-1679	540	6	,	,	PUNCT
easat-1679	540	7	a.	a.	NOUN
easat-1679	540	8	p.	p.	NOUN
easat-1679	540	9	(	(	PUNCT
easat-1679	540	10	2015	2015	NUM
easat-1679	540	11	)	)	PUNCT
easat-1679	540	12	.	.	PUNCT
easat-1679	541	1	price	price	NOUN
easat-1679	541	2	book	book	NOUN
easat-1679	541	3	value	value	NOUN
easat-1679	541	4	&	&	CCONJ
easat-1679	541	5	tobin	tobin	PROPN
easat-1679	541	6	’s	’s	PART
easat-1679	541	7	q	q	X
easat-1679	541	8	:	:	PUNCT
easat-1679	541	9	which	which	DET
easat-1679	541	10	one	one	NOUN
easat-1679	541	11	is	be	AUX
easat-1679	541	12	better	well	ADJ
easat-1679	541	13	for	for	ADP
easat-1679	541	14	measure	measure	NOUN
easat-1679	541	15	corporate	corporate	ADJ
easat-1679	541	16	governance	governance	NOUN
easat-1679	541	17	?	?	PUNCT
easat-1679	542	1	european	european	ADJ
easat-1679	542	2	journal	journal	PROPN
easat-1679	542	3	of	of	ADP
easat-1679	542	4	business	business	NOUN
easat-1679	542	5	and	and	CCONJ
easat-1679	542	6	management	management	NOUN
easat-1679	542	7	,	,	PUNCT
easat-1679	542	8	7(27	7(27	NUM
easat-1679	542	9	)	)	PUNCT
easat-1679	542	10	,	,	PUNCT
easat-1679	542	11	74–79	74–79	ADV
easat-1679	542	12	.	.	PUNCT
easat-1679	543	1	www.iiste.org	www.iiste.org	PROPN
easat-1679	544	1	[	[	X
easat-1679	544	2	66	66	NUM
easat-1679	544	3	]	]	PUNCT
easat-1679	544	4	world	world	PROPN
easat-1679	544	5	bank	bank	PROPN
easat-1679	544	6	group	group	NOUN
easat-1679	544	7	.	.	PUNCT
easat-1679	545	1	(	(	PUNCT
easat-1679	545	2	2021	2021	NUM
easat-1679	545	3	)	)	PUNCT
easat-1679	545	4	.	.	PUNCT
easat-1679	546	1	climate	climate	NOUN
easat-1679	546	2	risk	risk	NOUN
easat-1679	546	3	country	country	NOUN
easat-1679	546	4	profile	profile	NOUN
easat-1679	546	5	:	:	PUNCT
easat-1679	546	6	indonesia	indonesia	PROPN
easat-1679	546	7	.	.	PUNCT
easat-1679	547	1	https://climateknowledgeportal.worldbank.org/sites/default/files/2021-05/15504-indonesia	https://climateknowledgeportal.worldbank.org/sites/default/files/2021-05/15504-indonesia	PROPN
easat-1679	547	2	country	country	NOUN
easat-1679	547	3	profileweb_0.pdf	profileweb_0.pdf	PROPN
easat-1679	547	4	[	[	X
easat-1679	547	5	67	67	NUM
easat-1679	547	6	]	]	X
easat-1679	547	7	wu	wu	PROPN
easat-1679	547	8	,	,	PUNCT
easat-1679	547	9	h.	h.	PROPN
easat-1679	547	10	,	,	PUNCT
easat-1679	547	11	&	&	CCONJ
easat-1679	547	12	shen	shen	PROPN
easat-1679	547	13	,	,	PUNCT
easat-1679	547	14	x.	x.	PROPN
easat-1679	547	15	(	(	PUNCT
easat-1679	547	16	2010	2010	NUM
easat-1679	547	17	)	)	PUNCT
easat-1679	547	18	.	.	PUNCT
easat-1679	548	1	environmental	environmental	ADJ
easat-1679	548	2	disclosure	disclosure	NOUN
easat-1679	548	3	,	,	PUNCT
easat-1679	548	4	environmental	environmental	ADJ
easat-1679	548	5	performance	performance	NOUN
easat-1679	548	6	and	and	CCONJ
easat-1679	548	7	firm	firm	ADJ
easat-1679	548	8	value	value	NOUN
easat-1679	548	9	.	.	PUNCT
easat-1679	549	1	2010	2010	NUM
easat-1679	549	2	international	international	ADJ
easat-1679	549	3	conference	conference	NOUN
easat-1679	549	4	on	on	ADP
easat-1679	549	5	e	e	NOUN
easat-1679	549	6	-	-	NOUN
easat-1679	549	7	product	product	NOUN
easat-1679	549	8	e	e	NOUN
easat-1679	549	9	-	-	NOUN
easat-1679	549	10	service	service	NOUN
easat-1679	549	11	and	and	CCONJ
easat-1679	549	12	e	e	NOUN
easat-1679	549	13	-	-	NOUN
easat-1679	549	14	entertainment	entertainment	NOUN
easat-1679	549	15	,	,	PUNCT
easat-1679	549	16	iceee2010	iceee2010	PROPN
easat-1679	549	17	.	.	PUNCT
easat-1679	550	1	https://doi.org/10.1109/iceee.2010.5661447	https://doi.org/10.1109/iceee.2010.5661447	PROPN
easat-1679	550	2	177	177	NUM
easat-1679	550	3	edelweiss	edelweiss	PROPN
easat-1679	550	4	applied	apply	VERB
easat-1679	550	5	science	science	NOUN
easat-1679	550	6	and	and	CCONJ
easat-1679	550	7	technology	technology	NOUN
easat-1679	550	8	issn	issn	PROPN
easat-1679	550	9	:	:	PUNCT
easat-1679	550	10	2576	2576	NUM
easat-1679	550	11	-	-	SYM
easat-1679	550	12	8484	8484	NUM
easat-1679	550	13	vol	vol	NOUN
easat-1679	550	14	.	.	PROPN
easat-1679	551	1	8	8	NUM
easat-1679	551	2	,	,	PUNCT
easat-1679	551	3	no	no	INTJ
easat-1679	551	4	.	.	NOUN
easat-1679	551	5	5	5	NUM
easat-1679	551	6	:	:	SYM
easat-1679	551	7	160	160	NUM
easat-1679	551	8	-	-	SYM
easat-1679	551	9	178	178	NUM
easat-1679	551	10	,	,	PUNCT
easat-1679	551	11	2024	2024	NUM
easat-1679	551	12	doi	doi	NOUN
easat-1679	551	13	:	:	PUNCT
easat-1679	551	14	10.55214/25768484.v8i5.1679	10.55214/25768484.v8i5.1679	NUM
easat-1679	551	15	©	©	ADP
easat-1679	551	16	2024	2024	NUM
easat-1679	551	17	by	by	ADP
easat-1679	551	18	the	the	DET
easat-1679	551	19	authors	author	NOUN
easat-1679	551	20	;	;	PUNCT
easat-1679	551	21	licensee	licensee	PROPN
easat-1679	551	22	learning	learning	NOUN
easat-1679	551	23	gate	gate	NOUN
easat-1679	552	1	[	[	X
easat-1679	552	2	68	68	NUM
easat-1679	552	3	]	]	X
easat-1679	552	4	wu	wu	PROPN
easat-1679	552	5	,	,	PUNCT
easat-1679	552	6	j.	j.	PROPN
easat-1679	552	7	,	,	PUNCT
easat-1679	552	8	liu	liu	PROPN
easat-1679	552	9	,	,	PUNCT
easat-1679	552	10	b.	b.	PROPN
easat-1679	552	11	,	,	PUNCT
easat-1679	552	12	chang	chang	PROPN
easat-1679	552	13	,	,	PUNCT
easat-1679	552	14	s.	s.	PROPN
easat-1679	552	15	,	,	PUNCT
easat-1679	552	16	&	&	CCONJ
easat-1679	552	17	chan	chan	PROPN
easat-1679	552	18	,	,	PUNCT
easat-1679	552	19	k.	k.	PROPN
easat-1679	552	20	c.	c.	PROPN
easat-1679	552	21	(	(	PUNCT
easat-1679	552	22	2022	2022	NUM
easat-1679	552	23	)	)	PUNCT
easat-1679	552	24	.	.	PUNCT
easat-1679	553	1	international	international	ADJ
easat-1679	553	2	review	review	NOUN
easat-1679	553	3	of	of	ADP
easat-1679	553	4	financial	financial	ADJ
easat-1679	553	5	analysis	analysis	NOUN
easat-1679	553	6	effects	effect	NOUN
easat-1679	553	7	of	of	ADP
easat-1679	553	8	air	air	NOUN
easat-1679	553	9	pollution	pollution	NOUN
easat-1679	553	10	on	on	ADP
easat-1679	553	11	accounting	account	VERB
easat-1679	553	12	conservatism	conservatism	NOUN
easat-1679	553	13	.	.	PUNCT
easat-1679	554	1	international	international	ADJ
easat-1679	554	2	review	review	NOUN
easat-1679	554	3	of	of	ADP
easat-1679	554	4	financial	financial	ADJ
easat-1679	554	5	analysis	analysis	NOUN
easat-1679	554	6	,	,	PUNCT
easat-1679	554	7	84(october	84(october	NUM
easat-1679	554	8	)	)	PUNCT
easat-1679	554	9	,	,	PUNCT
easat-1679	554	10	102380	102380	NUM
easat-1679	554	11	.	.	PUNCT
easat-1679	555	1	https://doi.org/10.1016/j.irfa.2022.102380	https://doi.org/10.1016/j.irfa.2022.102380	NOUN
easat-1679	556	1	[	[	X
easat-1679	556	2	69	69	NUM
easat-1679	556	3	]	]	SYM
easat-1679	556	4	xu	xu	PROPN
easat-1679	556	5	,	,	PUNCT
easat-1679	556	6	j.	j.	PROPN
easat-1679	556	7	,	,	PUNCT
easat-1679	556	8	zeng	zeng	PROPN
easat-1679	556	9	,	,	PUNCT
easat-1679	556	10	s.	s.	PROPN
easat-1679	556	11	,	,	PUNCT
easat-1679	556	12	qi	qi	PROPN
easat-1679	556	13	,	,	PUNCT
easat-1679	556	14	s.	s.	PROPN
easat-1679	556	15	,	,	PUNCT
easat-1679	556	16	&	&	CCONJ
easat-1679	556	17	cui	cui	PROPN
easat-1679	556	18	,	,	PUNCT
easat-1679	556	19	j.	j.	PROPN
easat-1679	556	20	(	(	PUNCT
easat-1679	556	21	2023	2023	NUM
easat-1679	556	22	)	)	PUNCT
easat-1679	556	23	.	.	PUNCT
easat-1679	557	1	do	do	AUX
easat-1679	557	2	institutional	institutional	ADJ
easat-1679	557	3	investors	investor	NOUN
easat-1679	557	4	facilitate	facilitate	VERB
easat-1679	557	5	corporate	corporate	ADJ
easat-1679	557	6	environmental	environmental	ADJ
easat-1679	557	7	innovation	innovation	NOUN
easat-1679	557	8	 	 	SPACE
easat-1679	557	9	?	?	PUNCT
easat-1679	558	1	✩	✩	NOUN
easat-1679	558	2	.	.	PUNCT
easat-1679	559	1	energy	energy	NOUN
easat-1679	559	2	economics	economic	NOUN
easat-1679	559	3	,	,	PUNCT
easat-1679	559	4	117(november	117(november	NOUN
easat-1679	559	5	2022	2022	NUM
easat-1679	559	6	)	)	PUNCT
easat-1679	559	7	,	,	PUNCT
easat-1679	559	8	106472	106472	NUM
easat-1679	559	9	.	.	PUNCT
easat-1679	560	1	https://doi.org/10.1016/j.eneco.2022.106472	https://doi.org/10.1016/j.eneco.2022.106472	PROPN
easat-1679	560	2	[	[	X
easat-1679	560	3	70	70	NUM
easat-1679	560	4	]	]	PUNCT
easat-1679	560	5	xu	xu	PROPN
easat-1679	560	6	,	,	PUNCT
easat-1679	560	7	n.	n.	PROPN
easat-1679	560	8	,	,	PUNCT
easat-1679	560	9	liu	liu	PROPN
easat-1679	560	10	,	,	PUNCT
easat-1679	560	11	j.	j.	PROPN
easat-1679	560	12	,	,	PUNCT
easat-1679	560	13	&	&	CCONJ
easat-1679	560	14	dou	dou	PROPN
easat-1679	560	15	,	,	PUNCT
easat-1679	560	16	h.	h.	PROPN
easat-1679	560	17	(	(	PUNCT
easat-1679	560	18	2022	2022	NUM
easat-1679	560	19	)	)	PUNCT
easat-1679	560	20	.	.	PUNCT
easat-1679	561	1	environmental	environmental	ADJ
easat-1679	561	2	,	,	PUNCT
easat-1679	561	3	social	social	ADJ
easat-1679	561	4	,	,	PUNCT
easat-1679	561	5	and	and	CCONJ
easat-1679	561	6	governance	governance	NOUN
easat-1679	561	7	information	information	NOUN
easat-1679	561	8	disclosure	disclosure	NOUN
easat-1679	561	9	and	and	CCONJ
easat-1679	561	10	stock	stock	NOUN
easat-1679	561	11	price	price	NOUN
easat-1679	561	12	crash	crash	NOUN
easat-1679	561	13	risk	risk	NOUN
easat-1679	561	14	:	:	PUNCT
easat-1679	561	15	evidence	evidence	NOUN
easat-1679	561	16	from	from	ADP
easat-1679	561	17	chinese	chinese	ADJ
easat-1679	561	18	listed	list	VERB
easat-1679	561	19	companies	company	NOUN
easat-1679	561	20	.	.	PUNCT
easat-1679	562	1	frontiers	frontier	NOUN
easat-1679	562	2	in	in	ADP
easat-1679	562	3	psychology	psychology	NOUN
easat-1679	562	4	,	,	PUNCT
easat-1679	562	5	13(september	13(september	NUM
easat-1679	562	6	)	)	PUNCT
easat-1679	562	7	,	,	PUNCT
easat-1679	562	8	1–15	1–15	NUM
easat-1679	562	9	.	.	PUNCT
easat-1679	563	1	https://doi.org/10.3389/fpsyg.2022.977369	https://doi.org/10.3389/fpsyg.2022.977369	PROPN
easat-1679	564	1	[	[	X
easat-1679	564	2	71	71	NUM
easat-1679	564	3	]	]	X
easat-1679	564	4	zhang	zhang	PROPN
easat-1679	564	5	,	,	PUNCT
easat-1679	564	6	y.	y.	PROPN
easat-1679	564	7	j.	j.	PROPN
easat-1679	564	8	,	,	PUNCT
easat-1679	564	9	jin	jin	PROPN
easat-1679	564	10	,	,	PUNCT
easat-1679	564	11	y.	y.	PROPN
easat-1679	564	12	l.	l.	PROPN
easat-1679	564	13	,	,	PUNCT
easat-1679	564	14	chevallier	chevallier	NOUN
easat-1679	564	15	,	,	PUNCT
easat-1679	564	16	j.	j.	PROPN
easat-1679	564	17	,	,	PUNCT
easat-1679	564	18	&	&	CCONJ
easat-1679	564	19	shen	shen	PROPN
easat-1679	564	20	,	,	PUNCT
easat-1679	564	21	b.	b.	PROPN
easat-1679	564	22	(	(	PUNCT
easat-1679	564	23	2016	2016	NUM
easat-1679	564	24	)	)	PUNCT
easat-1679	564	25	.	.	PUNCT
easat-1679	565	1	the	the	DET
easat-1679	565	2	effect	effect	NOUN
easat-1679	565	3	of	of	ADP
easat-1679	565	4	corruption	corruption	NOUN
easat-1679	565	5	on	on	ADP
easat-1679	565	6	carbon	carbon	NOUN
easat-1679	565	7	dioxide	dioxide	NOUN
easat-1679	565	8	emissions	emission	NOUN
easat-1679	565	9	in	in	ADP
easat-1679	565	10	apec	apec	PROPN
easat-1679	565	11	countries	country	NOUN
easat-1679	565	12	:	:	PUNCT
easat-1679	565	13	a	a	DET
easat-1679	565	14	panel	panel	NOUN
easat-1679	565	15	quantile	quantile	ADJ
easat-1679	565	16	regression	regression	NOUN
easat-1679	565	17	analysis	analysis	NOUN
easat-1679	565	18	.	.	PUNCT
easat-1679	566	1	technological	technological	ADJ
easat-1679	566	2	forecasting	forecasting	NOUN
easat-1679	566	3	and	and	CCONJ
easat-1679	566	4	social	social	ADJ
easat-1679	566	5	change	change	NOUN
easat-1679	566	6	,	,	PUNCT
easat-1679	566	7	112	112	NUM
easat-1679	566	8	,	,	PUNCT
easat-1679	566	9	220–227	220–227	NUM
easat-1679	566	10	.	.	PUNCT
easat-1679	567	1	https://doi.org/10.1016/j.techfore.2016.05.027	https://doi.org/10.1016/j.techfore.2016.05.027	NOUN
easat-1679	567	2	[	[	X
easat-1679	567	3	72	72	NUM
easat-1679	567	4	]	]	X
easat-1679	567	5	zhong	zhong	PROPN
easat-1679	567	6	,	,	PUNCT
easat-1679	567	7	s.	s.	PROPN
easat-1679	567	8	,	,	PUNCT
easat-1679	567	9	hou	hou	PROPN
easat-1679	567	10	,	,	PUNCT
easat-1679	567	11	j.	j.	PROPN
easat-1679	567	12	,	,	PUNCT
easat-1679	567	13	li	li	PROPN
easat-1679	567	14	,	,	PUNCT
easat-1679	567	15	j.	j.	PROPN
easat-1679	567	16	,	,	PUNCT
easat-1679	567	17	&	&	CCONJ
easat-1679	567	18	gao	gao	PROPN
easat-1679	567	19	,	,	PUNCT
easat-1679	567	20	w.	w.	PROPN
easat-1679	567	21	(	(	PUNCT
easat-1679	567	22	2022	2022	NUM
easat-1679	567	23	)	)	PUNCT
easat-1679	567	24	.	.	PUNCT
easat-1679	568	1	exploring	explore	VERB
easat-1679	568	2	the	the	DET
easat-1679	568	3	relationship	relationship	NOUN
easat-1679	568	4	of	of	ADP
easat-1679	568	5	esg	esg	PROPN
easat-1679	568	6	score	score	NOUN
easat-1679	568	7	and	and	CCONJ
easat-1679	568	8	firm	firm	ADJ
easat-1679	568	9	value	value	NOUN
easat-1679	568	10	using	use	VERB
easat-1679	568	11	fsqca	fsqca	NOUN
easat-1679	568	12	method	method	NOUN
easat-1679	568	13	:	:	PUNCT
easat-1679	568	14	cases	case	NOUN
easat-1679	568	15	of	of	ADP
easat-1679	568	16	the	the	DET
easat-1679	568	17	chinese	chinese	ADJ
easat-1679	568	18	manufacturing	manufacturing	NOUN
easat-1679	568	19	enterprises	enterprise	NOUN
easat-1679	568	20	.	.	PUNCT
easat-1679	569	1	frontiers	frontier	NOUN
easat-1679	569	2	in	in	ADP
easat-1679	569	3	psychology	psychology	NOUN
easat-1679	569	4	,	,	PUNCT
easat-1679	569	5	13(october	13(october	NUM
easat-1679	569	6	)	)	PUNCT
easat-1679	569	7	,	,	PUNCT
easat-1679	569	8	1–13	1–13	NOUN
easat-1679	569	9	.	.	PUNCT
easat-1679	570	1	https://doi.org/10.3389/fpsyg.2022.1019469	https://doi.org/10.3389/fpsyg.2022.1019469	PROPN
easat-1679	570	2	appendix	appendix	VERB
easat-1679	570	3	1	1	NUM
easat-1679	570	4	table	table	NOUN
easat-1679	570	5	8	8	NUM
easat-1679	570	6	.	.	PUNCT
easat-1679	571	1	gri	gri	NOUN
easat-1679	571	2	2016	2016	NUM
easat-1679	571	3	(	(	PUNCT
easat-1679	571	4	305	305	NUM
easat-1679	571	5	-	-	PUNCT
easat-1679	571	6	emission	emission	NOUN
easat-1679	571	7	)	)	PUNCT
easat-1679	571	8	.	.	PUNCT
easat-1679	572	1	code	code	NOUN
easat-1679	572	2	topic	topic	NOUN
easat-1679	572	3	disclosure	disclosure	NOUN
easat-1679	572	4	requirements	requirement	VERB
easat-1679	572	5	305	305	NUM
easat-1679	572	6	-	-	SYM
easat-1679	572	7	1	1	NUM
easat-1679	572	8	direct	direct	ADJ
easat-1679	572	9	(	(	PUNCT
easat-1679	572	10	scope	scope	NOUN
easat-1679	572	11	1	1	NUM
easat-1679	572	12	)	)	PUNCT
easat-1679	572	13	ghg	ghg	PROPN
easat-1679	572	14	emissions	emission	NOUN
easat-1679	572	15	gross	gross	ADJ
easat-1679	572	16	direct	direct	ADJ
easat-1679	572	17	(	(	PUNCT
easat-1679	572	18	scope	scope	NOUN
easat-1679	572	19	1	1	NUM
easat-1679	572	20	)	)	PUNCT
easat-1679	572	21	ghg	ghg	PROPN
easat-1679	572	22	emissions	emission	NOUN
easat-1679	572	23	include	include	VERB
easat-1679	572	24	the	the	DET
easat-1679	572	25	gases	gas	NOUN
easat-1679	572	26	involved	involve	VERB
easat-1679	572	27	in	in	ADP
easat-1679	572	28	the	the	DET
easat-1679	572	29	calculation	calculation	NOUN
easat-1679	572	30	,	,	PUNCT
easat-1679	572	31	biogenic	biogenic	ADJ
easat-1679	572	32	co2	co2	NOUN
easat-1679	572	33	emissions	emission	NOUN
easat-1679	572	34	,	,	PUNCT
easat-1679	572	35	the	the	DET
easat-1679	572	36	base	base	NOUN
easat-1679	572	37	year	year	NOUN
easat-1679	572	38	for	for	ADP
easat-1679	572	39	calculation	calculation	NOUN
easat-1679	572	40	,	,	PUNCT
easat-1679	572	41	source	source	NOUN
easat-1679	572	42	of	of	ADP
easat-1679	572	43	emission	emission	NOUN
easat-1679	572	44	factors	factor	NOUN
easat-1679	572	45	,	,	PUNCT
easat-1679	572	46	consolidation	consolidation	NOUN
easat-1679	572	47	approach	approach	NOUN
easat-1679	572	48	for	for	ADP
easat-1679	572	49	emissions	emission	NOUN
easat-1679	572	50	,	,	PUNCT
easat-1679	572	51	standards	standard	NOUN
easat-1679	572	52	,	,	PUNCT
easat-1679	572	53	assumptions	assumption	NOUN
easat-1679	572	54	,	,	PUNCT
easat-1679	572	55	methodologies	methodology	NOUN
easat-1679	572	56	,	,	PUNCT
easat-1679	572	57	and/or	and/or	CCONJ
easat-1679	572	58	calculation	calculation	NOUN
easat-1679	572	59	tools	tool	NOUN
easat-1679	572	60	used	use	VERB
easat-1679	572	61	.	.	PUNCT
easat-1679	573	1	305	305	NUM
easat-1679	573	2	-	-	SYM
easat-1679	573	3	2	2	NUM
easat-1679	573	4	energy	energy	NOUN
easat-1679	573	5	indirect	indirect	NOUN
easat-1679	573	6	(	(	PUNCT
easat-1679	573	7	scope	scope	NOUN
easat-1679	573	8	2	2	NUM
easat-1679	573	9	)	)	PUNCT
easat-1679	573	10	ghg	ghg	PROPN
easat-1679	573	11	emissions	emissions	PROPN
easat-1679	573	12	gross	gross	ADJ
easat-1679	573	13	location	location	NOUN
easat-1679	573	14	-	-	PUNCT
easat-1679	573	15	based	base	VERB
easat-1679	573	16	indirect	indirect	ADJ
easat-1679	573	17	(	(	PUNCT
easat-1679	573	18	scope	scope	NOUN
easat-1679	573	19	2	2	NUM
easat-1679	573	20	)	)	PUNCT
easat-1679	573	21	ghg	ghg	PROPN
easat-1679	573	22	emissions	emission	NOUN
easat-1679	573	23	include	include	VERB
easat-1679	573	24	the	the	DET
easat-1679	573	25	gases	gas	NOUN
easat-1679	573	26	involved	involve	VERB
easat-1679	573	27	in	in	ADP
easat-1679	573	28	the	the	DET
easat-1679	573	29	calculation	calculation	NOUN
easat-1679	573	30	,	,	PUNCT
easat-1679	573	31	the	the	DET
easat-1679	573	32	base	base	NOUN
easat-1679	573	33	year	year	NOUN
easat-1679	573	34	for	for	ADP
easat-1679	573	35	calculation	calculation	NOUN
easat-1679	573	36	,	,	PUNCT
easat-1679	573	37	source	source	NOUN
easat-1679	573	38	of	of	ADP
easat-1679	573	39	emission	emission	NOUN
easat-1679	573	40	factors	factor	NOUN
easat-1679	573	41	,	,	PUNCT
easat-1679	573	42	consolidation	consolidation	NOUN
easat-1679	573	43	approach	approach	NOUN
easat-1679	573	44	for	for	ADP
easat-1679	573	45	emissions	emission	NOUN
easat-1679	573	46	,	,	PUNCT
easat-1679	573	47	standards	standard	NOUN
easat-1679	573	48	,	,	PUNCT
easat-1679	573	49	assumptions	assumption	NOUN
easat-1679	573	50	,	,	PUNCT
easat-1679	573	51	methodologies	methodology	NOUN
easat-1679	573	52	,	,	PUNCT
easat-1679	573	53	and/or	and/or	CCONJ
easat-1679	573	54	calculation	calculation	NOUN
easat-1679	573	55	tools	tool	NOUN
easat-1679	573	56	used	use	VERB
easat-1679	573	57	,	,	PUNCT
easat-1679	573	58	if	if	SCONJ
easat-1679	573	59	available	available	ADJ
easat-1679	573	60	.	.	PUNCT
easat-1679	574	1	305	305	NUM
easat-1679	574	2	-	-	SYM
easat-1679	574	3	3	3	NUM
easat-1679	574	4	other	other	ADJ
easat-1679	574	5	indirect	indirect	NOUN
easat-1679	574	6	(	(	PUNCT
easat-1679	574	7	scope	scope	NOUN
easat-1679	574	8	3	3	NUM
easat-1679	574	9	)	)	PUNCT
easat-1679	574	10	ghg	ghg	PROPN
easat-1679	574	11	emissions	emission	NOUN
easat-1679	574	12	gross	gross	ADJ
easat-1679	574	13	other	other	ADJ
easat-1679	574	14	indirect	indirect	ADJ
easat-1679	574	15	(	(	PUNCT
easat-1679	574	16	scope	scope	NOUN
easat-1679	574	17	2	2	NUM
easat-1679	574	18	)	)	PUNCT
easat-1679	574	19	ghg	ghg	PROPN
easat-1679	574	20	emissions	emission	NOUN
easat-1679	574	21	include	include	VERB
easat-1679	574	22	the	the	DET
easat-1679	574	23	gases	gas	NOUN
easat-1679	574	24	involved	involve	VERB
easat-1679	574	25	in	in	ADP
easat-1679	574	26	the	the	DET
easat-1679	574	27	calculation	calculation	NOUN
easat-1679	574	28	,	,	PUNCT
easat-1679	574	29	biogenic	biogenic	ADJ
easat-1679	574	30	co2	co2	NOUN
easat-1679	574	31	emissions	emission	NOUN
easat-1679	574	32	,	,	PUNCT
easat-1679	574	33	other	other	ADJ
easat-1679	574	34	indirect	indirect	ADJ
easat-1679	574	35	(	(	PUNCT
easat-1679	574	36	scope	scope	NOUN
easat-1679	574	37	3	3	NUM
easat-1679	574	38	)	)	PUNCT
easat-1679	574	39	ghg	ghg	PROPN
easat-1679	574	40	emissions	emission	NOUN
easat-1679	574	41	categories	category	NOUN
easat-1679	574	42	and	and	CCONJ
easat-1679	574	43	activities	activity	NOUN
easat-1679	574	44	included	include	VERB
easat-1679	574	45	in	in	ADP
easat-1679	574	46	the	the	DET
easat-1679	574	47	calculation	calculation	NOUN
easat-1679	574	48	,	,	PUNCT
easat-1679	574	49	source	source	NOUN
easat-1679	574	50	of	of	ADP
easat-1679	574	51	emission	emission	NOUN
easat-1679	574	52	factors	factor	NOUN
easat-1679	574	53	,	,	PUNCT
easat-1679	574	54	consolidation	consolidation	NOUN
easat-1679	574	55	approach	approach	NOUN
easat-1679	574	56	for	for	ADP
easat-1679	574	57	emissions	emission	NOUN
easat-1679	574	58	,	,	PUNCT
easat-1679	574	59	standards	standard	NOUN
easat-1679	574	60	,	,	PUNCT
easat-1679	574	61	assumptions	assumption	NOUN
easat-1679	574	62	,	,	PUNCT
easat-1679	574	63	methodologies	methodology	NOUN
easat-1679	574	64	,	,	PUNCT
easat-1679	574	65	and/or	and/or	CCONJ
easat-1679	574	66	calculation	calculation	NOUN
easat-1679	574	67	tools	tool	NOUN
easat-1679	574	68	used	use	VERB
easat-1679	574	69	,	,	PUNCT
easat-1679	574	70	if	if	SCONJ
easat-1679	574	71	available	available	ADJ
easat-1679	574	72	.	.	PUNCT
easat-1679	575	1	305	305	NUM
easat-1679	575	2	-	-	SYM
easat-1679	575	3	4	4	NUM
easat-1679	575	4	ghg	ghg	PROPN
easat-1679	575	5	emissions	emission	NOUN
easat-1679	575	6	intensity	intensity	NOUN
easat-1679	575	7	ghg	ghg	PROPN
easat-1679	575	8	emissions	emission	NOUN
easat-1679	575	9	intensity	intensity	NOUN
easat-1679	575	10	ratio	ratio	NOUN
easat-1679	575	11	for	for	ADP
easat-1679	575	12	the	the	DET
easat-1679	575	13	organisation	organisation	NOUN
easat-1679	575	14	,	,	PUNCT
easat-1679	575	15	the	the	DET
easat-1679	575	16	organisation	organisation	NOUN
easat-1679	575	17	-	-	PUNCT
easat-1679	575	18	specific	specific	ADJ
easat-1679	575	19	metric	metric	NOUN
easat-1679	575	20	(	(	PUNCT
easat-1679	575	21	the	the	DET
easat-1679	575	22	denominator	denominator	NOUN
easat-1679	575	23	)	)	PUNCT
easat-1679	575	24	chosen	choose	VERB
easat-1679	575	25	to	to	PART
easat-1679	575	26	calculate	calculate	VERB
easat-1679	575	27	the	the	DET
easat-1679	575	28	ratio	ratio	NOUN
easat-1679	575	29	,	,	PUNCT
easat-1679	575	30	types	type	NOUN
easat-1679	575	31	of	of	ADP
easat-1679	575	32	ghg	ghg	PROPN
easat-1679	575	33	emissions	emission	NOUN
easat-1679	575	34	included	include	VERB
easat-1679	575	35	in	in	ADP
easat-1679	575	36	the	the	DET
easat-1679	575	37	intensity	intensity	NOUN
easat-1679	575	38	ratio	ratio	NOUN
easat-1679	575	39	,	,	PUNCT
easat-1679	575	40	and	and	CCONJ
easat-1679	575	41	the	the	DET
easat-1679	575	42	gases	gas	NOUN
easat-1679	575	43	included	include	VERB
easat-1679	575	44	in	in	ADP
easat-1679	575	45	the	the	DET
easat-1679	575	46	calculation	calculation	NOUN
easat-1679	575	47	.	.	PUNCT
easat-1679	576	1	305	305	NUM
easat-1679	576	2	-	-	SYM
easat-1679	576	3	5	5	NUM
easat-1679	576	4	reduction	reduction	NOUN
easat-1679	576	5	of	of	ADP
easat-1679	576	6	ghg	ghg	PROPN
easat-1679	576	7	emissions	emissions	PROPN
easat-1679	576	8	ghg	ghg	PROPN
easat-1679	576	9	emissions	emission	NOUN
easat-1679	576	10	reduced	reduce	VERB
easat-1679	576	11	as	as	ADP
easat-1679	576	12	a	a	DET
easat-1679	576	13	direct	direct	ADJ
easat-1679	576	14	result	result	NOUN
easat-1679	576	15	of	of	ADP
easat-1679	576	16	reduction	reduction	NOUN
easat-1679	576	17	initiatives	initiative	NOUN
easat-1679	576	18	include	include	VERB
easat-1679	576	19	the	the	DET
easat-1679	576	20	gases	gas	NOUN
easat-1679	576	21	involved	involve	VERB
easat-1679	576	22	in	in	ADP
easat-1679	576	23	the	the	DET
easat-1679	576	24	calculation	calculation	NOUN
easat-1679	576	25	,	,	PUNCT
easat-1679	576	26	the	the	DET
easat-1679	576	27	base	base	NOUN
easat-1679	576	28	year	year	NOUN
easat-1679	576	29	or	or	CCONJ
easat-1679	576	30	baseline	baseline	NOUN
easat-1679	576	31	,	,	PUNCT
easat-1679	576	32	scopes	scope	NOUN
easat-1679	576	33	in	in	ADP
easat-1679	576	34	which	which	PRON
easat-1679	576	35	reductions	reduction	NOUN
easat-1679	576	36	took	take	VERB
easat-1679	576	37	place	place	NOUN
easat-1679	576	38	,	,	PUNCT
easat-1679	576	39	standards	standard	NOUN
easat-1679	576	40	,	,	PUNCT
easat-1679	576	41	assumptions	assumption	NOUN
easat-1679	576	42	,	,	PUNCT
easat-1679	576	43	methodologies	methodology	NOUN
easat-1679	576	44	,	,	PUNCT
easat-1679	576	45	and/or	and/or	CCONJ
easat-1679	576	46	calculation	calculation	NOUN
easat-1679	576	47	tools	tool	NOUN
easat-1679	576	48	used	use	VERB
easat-1679	576	49	.	.	PUNCT
easat-1679	577	1	305	305	NUM
easat-1679	577	2	-	-	SYM
easat-1679	577	3	6	6	NUM
easat-1679	577	4	emissions	emission	NOUN
easat-1679	577	5	of	of	ADP
easat-1679	577	6	ozone	ozone	NOUN
easat-1679	577	7	-	-	PUNCT
easat-1679	577	8	depleting	deplete	VERB
easat-1679	577	9	production	production	NOUN
easat-1679	577	10	,	,	PUNCT
easat-1679	577	11	imports	import	NOUN
easat-1679	577	12	,	,	PUNCT
easat-1679	577	13	and	and	CCONJ
easat-1679	577	14	exports	export	NOUN
easat-1679	577	15	of	of	ADP
easat-1679	577	16	ods	od	NOUN
easat-1679	577	17	include	include	VERB
easat-1679	577	18	the	the	DET
easat-1679	577	19	substances	substance	NOUN
easat-1679	577	20	involved	involve	VERB
easat-1679	577	21	in	in	ADP
easat-1679	577	22	the	the	DET
easat-1679	577	23	calculation	calculation	NOUN
easat-1679	577	24	,	,	PUNCT
easat-1679	577	25	source	source	NOUN
easat-1679	577	26	of	of	ADP
easat-1679	577	27	the	the	DET
easat-1679	577	28	emission	emission	NOUN
easat-1679	577	29	factors	factor	NOUN
easat-1679	577	30	used	use	VERB
easat-1679	577	31	,	,	PUNCT
easat-1679	577	32	178	178	NUM
easat-1679	577	33	edelweiss	edelweiss	PROPN
easat-1679	577	34	applied	apply	VERB
easat-1679	577	35	science	science	NOUN
easat-1679	577	36	and	and	CCONJ
easat-1679	577	37	technology	technology	NOUN
easat-1679	577	38	issn	issn	PROPN
easat-1679	577	39	:	:	PUNCT
easat-1679	577	40	2576	2576	NUM
easat-1679	577	41	-	-	SYM
easat-1679	577	42	8484	8484	NUM
easat-1679	577	43	vol	vol	NOUN
easat-1679	577	44	.	.	PROPN
easat-1679	577	45	8	8	NUM
easat-1679	577	46	,	,	PUNCT
easat-1679	577	47	no	no	INTJ
easat-1679	577	48	.	.	NOUN
easat-1679	577	49	5	5	NUM
easat-1679	577	50	:	:	SYM
easat-1679	577	51	160	160	NUM
easat-1679	577	52	-	-	SYM
easat-1679	577	53	178	178	NUM
easat-1679	577	54	,	,	PUNCT
easat-1679	577	55	2024	2024	NUM
easat-1679	577	56	doi	doi	NOUN
easat-1679	577	57	:	:	PUNCT
easat-1679	577	58	10.55214/25768484.v8i5.1679	10.55214/25768484.v8i5.1679	NUM
easat-1679	577	59	©	©	ADP
easat-1679	577	60	2024	2024	NUM
easat-1679	577	61	by	by	ADP
easat-1679	577	62	the	the	DET
easat-1679	577	63	authors	author	NOUN
easat-1679	577	64	;	;	PUNCT
easat-1679	577	65	licensee	licensee	PROPN
easat-1679	577	66	learning	learn	VERB
easat-1679	577	67	gate	gate	PROPN
easat-1679	577	68	code	code	PROPN
easat-1679	577	69	topic	topic	NOUN
easat-1679	577	70	disclosure	disclosure	NOUN
easat-1679	577	71	requirements	requirement	VERB
easat-1679	577	72	substances	substance	NOUN
easat-1679	577	73	(	(	PUNCT
easat-1679	577	74	ods	ods	PROPN
easat-1679	577	75	)	)	PUNCT
easat-1679	577	76	standards	standard	NOUN
easat-1679	577	77	,	,	PUNCT
easat-1679	577	78	assumptions	assumption	NOUN
easat-1679	577	79	,	,	PUNCT
easat-1679	577	80	methodologies	methodology	NOUN
easat-1679	577	81	,	,	PUNCT
easat-1679	577	82	and/or	and/or	CCONJ
easat-1679	577	83	calculation	calculation	NOUN
easat-1679	577	84	tools	tool	NOUN
easat-1679	577	85	used	use	VERB
easat-1679	577	86	.	.	PUNCT
easat-1679	578	1	305	305	NUM
easat-1679	578	2	-	-	SYM
easat-1679	578	3	7	7	NUM
easat-1679	578	4	nitrogen	nitrogen	NOUN
easat-1679	578	5	oxides	oxide	NOUN
easat-1679	578	6	(	(	PUNCT
easat-1679	578	7	nox	nox	NOUN
easat-1679	578	8	)	)	PUNCT
easat-1679	578	9	,	,	PUNCT
easat-1679	578	10	sulfur	sulfur	NOUN
easat-1679	578	11	oxides	oxide	NOUN
easat-1679	578	12	(	(	PUNCT
easat-1679	578	13	sox	sox	X
easat-1679	578	14	)	)	PUNCT
easat-1679	578	15	,	,	PUNCT
easat-1679	578	16	and	and	CCONJ
easat-1679	578	17	other	other	ADJ
easat-1679	578	18	significant	significant	ADJ
easat-1679	578	19	air	air	NOUN
easat-1679	578	20	emissions	emission	NOUN
easat-1679	578	21	significant	significant	ADJ
easat-1679	578	22	air	air	NOUN
easat-1679	578	23	emissions	emission	NOUN
easat-1679	578	24	include	include	VERB
easat-1679	578	25	the	the	DET
easat-1679	578	26	source	source	NOUN
easat-1679	578	27	of	of	ADP
easat-1679	578	28	the	the	DET
easat-1679	578	29	emission	emission	NOUN
easat-1679	578	30	factors	factor	NOUN
easat-1679	578	31	used	use	VERB
easat-1679	578	32	,	,	PUNCT
easat-1679	578	33	standards	standard	NOUN
easat-1679	578	34	,	,	PUNCT
easat-1679	578	35	assumptions	assumption	NOUN
easat-1679	578	36	,	,	PUNCT
easat-1679	578	37	methodologies	methodology	NOUN
easat-1679	578	38	,	,	PUNCT
easat-1679	578	39	and/or	and/or	CCONJ
easat-1679	578	40	calculation	calculation	NOUN
easat-1679	578	41	tools	tool	NOUN
easat-1679	578	42	used	use	VERB
easat-1679	578	43	.	.	PUNCT
easat-1679	579	1	source	source	NOUN
easat-1679	579	2	:	:	PUNCT
easat-1679	579	3	(	(	PUNCT
easat-1679	579	4	(	(	PUNCT
easat-1679	579	5	gri	gri	NOUN
easat-1679	579	6	-	-	PUNCT
easat-1679	579	7	gssb	gssb	PROPN
easat-1679	579	8	)	)	PUNCT
easat-1679	579	9	,	,	PUNCT
easat-1679	579	10	2016	2016	NUM
easat-1679	579	11	)	)	PUNCT
easat-1679	579	12	.	.	PUNCT