id	sid	tid	token	lemma	pos
easat-1680	1	1	edelweiss	edelweiss	PROPN
easat-1680	1	2	applied	apply	VERB
easat-1680	1	3	science	science	NOUN
easat-1680	1	4	and	and	CCONJ
easat-1680	1	5	technology	technology	NOUN
easat-1680	1	6	issn	issn	PROPN
easat-1680	1	7	:	:	PUNCT
easat-1680	1	8	2576	2576	NUM
easat-1680	1	9	-	-	SYM
easat-1680	1	10	8484	8484	NUM
easat-1680	1	11	vol	vol	NOUN
easat-1680	1	12	.	.	PROPN
easat-1680	1	13	8	8	NUM
easat-1680	1	14	,	,	PUNCT
easat-1680	1	15	no	no	INTJ
easat-1680	1	16	.	.	NOUN
easat-1680	1	17	5	5	NUM
easat-1680	1	18	,	,	PUNCT
easat-1680	1	19	179	179	NUM
easat-1680	1	20	-	-	SYM
easat-1680	1	21	194	194	NUM
easat-1680	1	22	2024	2024	NUM
easat-1680	1	23	publisher	publisher	NOUN
easat-1680	1	24	:	:	PUNCT
easat-1680	1	25	learning	learn	VERB
easat-1680	1	26	gate	gate	NOUN
easat-1680	1	27	doi	doi	PROPN
easat-1680	1	28	:	:	PUNCT
easat-1680	1	29	10.55214/25768484.v8i5.1680	10.55214/25768484.v8i5.1680	NUM
easat-1680	1	30	©	©	PROPN
easat-1680	1	31	2024	2024	NUM
easat-1680	1	32	by	by	ADP
easat-1680	1	33	the	the	DET
easat-1680	1	34	authors	author	NOUN
easat-1680	1	35	;	;	PUNCT
easat-1680	1	36	licensee	licensee	PROPN
easat-1680	1	37	learning	learning	NOUN
easat-1680	1	38	gate	gate	NOUN
easat-1680	1	39	©	©	PROPN
easat-1680	1	40	2024	2024	NUM
easat-1680	1	41	by	by	ADP
easat-1680	1	42	the	the	DET
easat-1680	1	43	authors	author	NOUN
easat-1680	1	44	;	;	PUNCT
easat-1680	1	45	licensee	licensee	PROPN
easat-1680	1	46	learning	learn	VERB
easat-1680	1	47	gate	gate	NOUN
easat-1680	1	48	*	*	PUNCT
easat-1680	1	49	correspondence	correspondence	NOUN
easat-1680	1	50	:	:	PUNCT
easat-1680	1	51	hazrina@uitm.edu.my	hazrina@uitm.edu.my	NOUN
easat-1680	1	52	cash	cash	NOUN
easat-1680	1	53	flow	flow	NOUN
easat-1680	1	54	analysis	analysis	NOUN
easat-1680	1	55	:	:	PUNCT
easat-1680	1	56	red	red	ADJ
easat-1680	1	57	flag	flag	NOUN
easat-1680	1	58	indicators	indicator	NOUN
easat-1680	1	59	of	of	ADP
easat-1680	1	60	financial	financial	ADJ
easat-1680	1	61	distress	distress	NOUN
easat-1680	1	62	in	in	ADP
easat-1680	1	63	malaysian	malaysian	ADJ
easat-1680	1	64	companies	company	NOUN
easat-1680	1	65	norfisah	norfisah	VERB
easat-1680	1	66	binti	binti	PROPN
easat-1680	1	67	mohd	mohd	PROPN
easat-1680	1	68	ali1	ali1	PROPN
easat-1680	1	69	,	,	PUNCT
easat-1680	1	70	nurhazrina	nurhazrina	NOUN
easat-1680	1	71	mat	mat	NOUN
easat-1680	1	72	rahim2	rahim2	PROPN
easat-1680	1	73	*	*	PROPN
easat-1680	2	1	1putrajaya	1putrajaya	NUM
easat-1680	2	2	perdana	perdana	PROPN
easat-1680	2	3	berha	berha	PROPN
easat-1680	2	4	,	,	PUNCT
easat-1680	2	5	malaysia	malaysia	PROPN
easat-1680	2	6	.	.	PUNCT
easat-1680	3	1	2faculty	2faculty	NUM
easat-1680	3	2	of	of	ADP
easat-1680	3	3	accountancy	accountancy	NOUN
easat-1680	3	4	,	,	PUNCT
easat-1680	3	5	universiti	universiti	PROPN
easat-1680	3	6	teknologi	teknologi	PROPN
easat-1680	3	7	mara	mara	PROPN
easat-1680	3	8	,	,	PUNCT
easat-1680	3	9	cawangan	cawangan	PROPN
easat-1680	3	10	selangor	selangor	PROPN
easat-1680	3	11	,	,	PUNCT
easat-1680	3	12	kampus	kampus	PROPN
easat-1680	3	13	puncak	puncak	PROPN
easat-1680	3	14	alam	alam	PROPN
easat-1680	3	15	,	,	PUNCT
easat-1680	3	16	selangor	selangor	PROPN
easat-1680	3	17	,	,	PUNCT
easat-1680	3	18	malaysia	malaysia	PROPN
easat-1680	3	19	;	;	PUNCT
easat-1680	3	20	hazrina@uitm.edu.my	hazrina@uitm.edu.my	NOUN
easat-1680	3	21	(	(	PUNCT
easat-1680	3	22	n.m.r	n.m.r	ADJ
easat-1680	3	23	)	)	PUNCT
easat-1680	3	24	.	.	PUNCT
easat-1680	4	1	abstract	abstract	ADJ
easat-1680	4	2	:	:	PUNCT
easat-1680	4	3	the	the	DET
easat-1680	4	4	unprecedented	unprecedented	ADJ
easat-1680	4	5	coronavirus	coronavirus	NOUN
easat-1680	4	6	disease	disease	NOUN
easat-1680	4	7	(	(	PUNCT
easat-1680	4	8	covid-19	covid-19	PROPN
easat-1680	4	9	)	)	PUNCT
easat-1680	4	10	pandemic	pandemic	NOUN
easat-1680	4	11	devastated	devastate	VERB
easat-1680	4	12	the	the	DET
easat-1680	4	13	world	world	NOUN
easat-1680	4	14	from	from	ADP
easat-1680	4	15	early	early	ADJ
easat-1680	4	16	2020	2020	NUM
easat-1680	4	17	caused	cause	VERB
easat-1680	4	18	an	an	DET
easat-1680	4	19	economic	economic	ADJ
easat-1680	4	20	decline	decline	NOUN
easat-1680	4	21	impacting	impact	VERB
easat-1680	4	22	numerous	numerous	ADJ
easat-1680	4	23	companies	company	NOUN
easat-1680	4	24	worldwide	worldwide	ADV
easat-1680	4	25	,	,	PUNCT
easat-1680	4	26	including	include	VERB
easat-1680	4	27	malaysia	malaysia	PROPN
easat-1680	4	28	.	.	PUNCT
easat-1680	5	1	thus	thus	ADV
easat-1680	5	2	,	,	PUNCT
easat-1680	5	3	companies	company	NOUN
easat-1680	5	4	should	should	AUX
easat-1680	5	5	foresee	foresee	VERB
easat-1680	5	6	financial	financial	ADJ
easat-1680	5	7	distress	distress	NOUN
easat-1680	5	8	to	to	PART
easat-1680	5	9	better	well	ADV
easat-1680	5	10	prepare	prepare	VERB
easat-1680	5	11	and	and	CCONJ
easat-1680	5	12	establish	establish	VERB
easat-1680	5	13	mitigating	mitigate	VERB
easat-1680	5	14	measures	measure	NOUN
easat-1680	5	15	for	for	ADP
easat-1680	5	16	future	future	ADJ
easat-1680	5	17	challenges	challenge	NOUN
easat-1680	5	18	.	.	PUNCT
easat-1680	6	1	one	one	NUM
easat-1680	6	2	method	method	NOUN
easat-1680	6	3	to	to	PART
easat-1680	6	4	examine	examine	VERB
easat-1680	6	5	the	the	DET
easat-1680	6	6	financial	financial	ADJ
easat-1680	6	7	situation	situation	NOUN
easat-1680	6	8	of	of	ADP
easat-1680	6	9	a	a	DET
easat-1680	6	10	company	company	NOUN
easat-1680	6	11	is	be	AUX
easat-1680	6	12	by	by	ADP
easat-1680	6	13	investigating	investigate	VERB
easat-1680	6	14	the	the	DET
easat-1680	6	15	cash	cash	NOUN
easat-1680	6	16	flow	flow	NOUN
easat-1680	6	17	information	information	NOUN
easat-1680	6	18	.	.	PUNCT
easat-1680	7	1	the	the	DET
easat-1680	7	2	study	study	NOUN
easat-1680	7	3	aims	aim	VERB
easat-1680	7	4	to	to	PART
easat-1680	7	5	investigate	investigate	VERB
easat-1680	7	6	the	the	DET
easat-1680	7	7	relationship	relationship	NOUN
easat-1680	7	8	between	between	ADP
easat-1680	7	9	cash	cash	NOUN
easat-1680	7	10	flow	flow	NOUN
easat-1680	7	11	patterns	pattern	NOUN
easat-1680	7	12	and	and	CCONJ
easat-1680	7	13	financial	financial	ADJ
easat-1680	7	14	distress	distress	NOUN
easat-1680	7	15	.	.	PUNCT
easat-1680	8	1	data	datum	NOUN
easat-1680	8	2	were	be	AUX
easat-1680	8	3	gathered	gather	VERB
easat-1680	8	4	from	from	ADP
easat-1680	8	5	24	24	NUM
easat-1680	8	6	public	public	ADJ
easat-1680	8	7	listed	list	VERB
easat-1680	8	8	companies	company	NOUN
easat-1680	8	9	in	in	ADP
easat-1680	8	10	bursa	bursa	PROPN
easat-1680	8	11	malaysia	malaysia	PROPN
easat-1680	8	12	from	from	ADP
easat-1680	8	13	2009	2009	NUM
easat-1680	8	14	to	to	ADP
easat-1680	8	15	2019	2019	NUM
easat-1680	8	16	and	and	CCONJ
easat-1680	8	17	the	the	DET
easat-1680	8	18	study	study	NOUN
easat-1680	8	19	applied	apply	VERB
easat-1680	8	20	the	the	DET
easat-1680	8	21	binary	binary	ADJ
easat-1680	8	22	logistic	logistic	ADJ
easat-1680	8	23	regression	regression	NOUN
easat-1680	8	24	and	and	CCONJ
easat-1680	8	25	chi	chi	ADJ
easat-1680	8	26	-	-	PUNCT
easat-1680	8	27	square	square	ADJ
easat-1680	8	28	analysis	analysis	NOUN
easat-1680	8	29	test	test	NOUN
easat-1680	8	30	for	for	ADP
easat-1680	8	31	independence	independence	NOUN
easat-1680	8	32	.	.	PUNCT
easat-1680	9	1	the	the	DET
easat-1680	9	2	results	result	NOUN
easat-1680	9	3	indicated	indicate	VERB
easat-1680	9	4	that	that	SCONJ
easat-1680	9	5	companies	company	NOUN
easat-1680	9	6	with	with	ADP
easat-1680	9	7	a	a	DET
easat-1680	9	8	negative	negative	ADJ
easat-1680	9	9	cash	cash	NOUN
easat-1680	9	10	flow	flow	NOUN
easat-1680	9	11	from	from	ADP
easat-1680	9	12	operating	operate	VERB
easat-1680	9	13	activities	activity	NOUN
easat-1680	9	14	would	would	AUX
easat-1680	9	15	more	more	ADV
easat-1680	9	16	likely	likely	ADV
easat-1680	9	17	experience	experience	VERB
easat-1680	9	18	financial	financial	ADJ
easat-1680	9	19	distress	distress	NOUN
easat-1680	9	20	due	due	ADP
easat-1680	9	21	to	to	ADP
easat-1680	9	22	the	the	DET
easat-1680	9	23	inability	inability	NOUN
easat-1680	9	24	to	to	PART
easat-1680	9	25	generate	generate	VERB
easat-1680	9	26	sufficient	sufficient	ADJ
easat-1680	9	27	cash	cash	NOUN
easat-1680	9	28	to	to	PART
easat-1680	9	29	cover	cover	VERB
easat-1680	9	30	operations	operation	NOUN
easat-1680	9	31	,	,	PUNCT
easat-1680	9	32	future	future	ADJ
easat-1680	9	33	investment	investment	NOUN
easat-1680	9	34	,	,	PUNCT
easat-1680	9	35	and	and	CCONJ
easat-1680	9	36	long	long	ADJ
easat-1680	9	37	-	-	PUNCT
easat-1680	9	38	term	term	NOUN
easat-1680	9	39	debt	debt	NOUN
easat-1680	9	40	.	.	PUNCT
easat-1680	10	1	additionally	additionally	ADV
easat-1680	10	2	,	,	PUNCT
easat-1680	10	3	distressed	distressed	ADJ
easat-1680	10	4	companies	company	NOUN
easat-1680	10	5	tend	tend	VERB
easat-1680	10	6	to	to	PART
easat-1680	10	7	discard	discard	VERB
easat-1680	10	8	fixed	fix	VERB
easat-1680	10	9	assets	asset	NOUN
easat-1680	10	10	/	/	SYM
easat-1680	10	11	investments	investment	NOUN
easat-1680	10	12	,	,	PUNCT
easat-1680	10	13	or	or	CCONJ
easat-1680	10	14	drawdown	drawdown	ADJ
easat-1680	10	15	borrowings	borrowing	NOUN
easat-1680	10	16	to	to	PART
easat-1680	10	17	relieve	relieve	VERB
easat-1680	10	18	the	the	DET
easat-1680	10	19	cash	cash	NOUN
easat-1680	10	20	deficit	deficit	NOUN
easat-1680	10	21	.	.	PUNCT
easat-1680	11	1	keywords	keyword	NOUN
easat-1680	11	2	:	:	PUNCT
easat-1680	11	3	cash	cash	NOUN
easat-1680	11	4	flow	flow	NOUN
easat-1680	11	5	pattern	pattern	NOUN
easat-1680	11	6	,	,	PUNCT
easat-1680	11	7	cash	cash	NOUN
easat-1680	11	8	flow	flow	NOUN
easat-1680	11	9	;	;	PUNCT
easat-1680	11	10	financial	financial	ADJ
easat-1680	11	11	distress	distress	NOUN
easat-1680	11	12	.	.	PUNCT
easat-1680	12	1	1	1	X
easat-1680	12	2	.	.	X
easat-1680	12	3	introduction	introduction	NOUN
easat-1680	12	4	“	"	PUNCT
easat-1680	12	5	cash	cash	NOUN
easat-1680	12	6	is	be	AUX
easat-1680	12	7	king	king	NOUN
easat-1680	12	8	”	"	PUNCT
easat-1680	12	9	is	be	AUX
easat-1680	12	10	a	a	DET
easat-1680	12	11	popular	popular	ADJ
easat-1680	12	12	notion	notion	NOUN
easat-1680	12	13	worldwide	worldwide	ADV
easat-1680	12	14	,	,	PUNCT
easat-1680	12	15	denoting	denote	VERB
easat-1680	12	16	the	the	DET
easat-1680	12	17	significance	significance	NOUN
easat-1680	12	18	of	of	ADP
easat-1680	12	19	cash	cash	NOUN
easat-1680	12	20	to	to	ADP
easat-1680	12	21	individuals	individual	NOUN
easat-1680	12	22	and	and	CCONJ
easat-1680	12	23	corporations	corporation	NOUN
easat-1680	12	24	for	for	ADP
easat-1680	12	25	survival	survival	NOUN
easat-1680	12	26	.	.	PUNCT
easat-1680	13	1	companies	company	NOUN
easat-1680	13	2	aim	aim	VERB
easat-1680	13	3	to	to	PART
easat-1680	13	4	generate	generate	VERB
easat-1680	13	5	profit	profit	NOUN
easat-1680	13	6	,	,	PUNCT
easat-1680	13	7	be	be	AUX
easat-1680	13	8	sustainable	sustainable	ADJ
easat-1680	13	9	,	,	PUNCT
easat-1680	13	10	and	and	CCONJ
easat-1680	13	11	ensure	ensure	VERB
easat-1680	13	12	continuity	continuity	NOUN
easat-1680	13	13	.	.	PUNCT
easat-1680	14	1	although	although	SCONJ
easat-1680	14	2	profit	profit	NOUN
easat-1680	14	3	indicates	indicate	VERB
easat-1680	14	4	company	company	NOUN
easat-1680	14	5	financial	financial	ADJ
easat-1680	14	6	stability	stability	NOUN
easat-1680	14	7	,	,	PUNCT
easat-1680	14	8	cash	cash	NOUN
easat-1680	14	9	is	be	AUX
easat-1680	14	10	the	the	DET
easat-1680	14	11	lifeline	lifeline	NOUN
easat-1680	14	12	of	of	ADP
easat-1680	14	13	the	the	DET
easat-1680	14	14	company	company	NOUN
easat-1680	14	15	.	.	PUNCT
easat-1680	15	1	the	the	DET
easat-1680	15	2	ability	ability	NOUN
easat-1680	15	3	of	of	ADP
easat-1680	15	4	companies	company	NOUN
easat-1680	15	5	to	to	PART
easat-1680	15	6	generate	generate	VERB
easat-1680	15	7	cash	cash	NOUN
easat-1680	15	8	from	from	ADP
easat-1680	15	9	activities	activity	NOUN
easat-1680	15	10	is	be	AUX
easat-1680	15	11	crucial	crucial	ADJ
easat-1680	15	12	for	for	ADP
easat-1680	15	13	company	company	NOUN
easat-1680	15	14	survival	survival	NOUN
easat-1680	15	15	and	and	CCONJ
easat-1680	15	16	development	development	NOUN
easat-1680	15	17	.	.	PUNCT
easat-1680	16	1	companies	company	NOUN
easat-1680	16	2	that	that	PRON
easat-1680	16	3	constantly	constantly	ADV
easat-1680	16	4	consume	consume	VERB
easat-1680	16	5	cash	cash	NOUN
easat-1680	16	6	without	without	ADP
easat-1680	16	7	adequate	adequate	ADJ
easat-1680	16	8	replenishment	replenishment	NOUN
easat-1680	16	9	would	would	AUX
easat-1680	16	10	face	face	VERB
easat-1680	16	11	disaster	disaster	NOUN
easat-1680	16	12	as	as	SCONJ
easat-1680	16	13	the	the	DET
easat-1680	16	14	situation	situation	NOUN
easat-1680	16	15	causes	cause	VERB
easat-1680	16	16	financial	financial	ADJ
easat-1680	16	17	distress	distress	NOUN
easat-1680	16	18	and	and	CCONJ
easat-1680	16	19	business	business	NOUN
easat-1680	16	20	failure	failure	NOUN
easat-1680	16	21	.	.	PUNCT
easat-1680	17	1	financially	financially	ADV
easat-1680	17	2	distressed	distressed	ADJ
easat-1680	17	3	companies	company	NOUN
easat-1680	17	4	are	be	AUX
easat-1680	17	5	defined	define	VERB
easat-1680	17	6	as	as	ADP
easat-1680	17	7	companies	company	NOUN
easat-1680	17	8	facing	face	VERB
easat-1680	17	9	poor	poor	ADJ
easat-1680	17	10	performance	performance	NOUN
easat-1680	17	11	,	,	PUNCT
easat-1680	17	12	inefficient	inefficient	ADJ
easat-1680	17	13	operations	operation	NOUN
easat-1680	17	14	,	,	PUNCT
easat-1680	17	15	high	high	ADJ
easat-1680	17	16	financial	financial	ADJ
easat-1680	17	17	leverage	leverage	NOUN
easat-1680	17	18	,	,	PUNCT
easat-1680	17	19	and	and	CCONJ
easat-1680	17	20	cash	cash	NOUN
easat-1680	17	21	flow	flow	NOUN
easat-1680	17	22	issues	issue	NOUN
easat-1680	17	23	,	,	PUNCT
easat-1680	17	24	causing	cause	VERB
easat-1680	17	25	declined	decline	VERB
easat-1680	17	26	market	market	NOUN
easat-1680	17	27	value	value	NOUN
easat-1680	17	28	(	(	PUNCT
easat-1680	17	29	chan	chan	PROPN
easat-1680	17	30	and	and	CCONJ
easat-1680	17	31	chen	chen	PROPN
easat-1680	17	32	,	,	PUNCT
easat-1680	17	33	1991	1991	NUM
easat-1680	17	34	)	)	PUNCT
easat-1680	17	35	.	.	PUNCT
easat-1680	18	1	the	the	DET
easat-1680	18	2	pandemic	pandemic	NOUN
easat-1680	18	3	had	have	AUX
easat-1680	18	4	disrupted	disrupt	VERB
easat-1680	18	5	the	the	DET
easat-1680	18	6	global	global	ADJ
easat-1680	18	7	economic	economic	ADJ
easat-1680	18	8	growth	growth	NOUN
easat-1680	18	9	and	and	CCONJ
easat-1680	18	10	severely	severely	ADV
easat-1680	18	11	impacted	impact	VERB
easat-1680	18	12	malaysian	malaysian	ADJ
easat-1680	18	13	businesses	business	NOUN
easat-1680	18	14	(	(	PUNCT
easat-1680	18	15	reuters	reuter	NOUN
easat-1680	18	16	,	,	PUNCT
easat-1680	18	17	2020	2020	NUM
easat-1680	18	18	)	)	PUNCT
easat-1680	18	19	.	.	PUNCT
easat-1680	19	1	despite	despite	SCONJ
easat-1680	19	2	a	a	DET
easat-1680	19	3	good	good	ADJ
easat-1680	19	4	effort	effort	NOUN
easat-1680	19	5	at	at	ADP
easat-1680	19	6	managing	manage	VERB
easat-1680	19	7	the	the	DET
easat-1680	19	8	outbreak	outbreak	NOUN
easat-1680	19	9	,	,	PUNCT
easat-1680	19	10	malaysia	malaysia	PROPN
easat-1680	19	11	’s	’s	PART
easat-1680	19	12	implementation	implementation	NOUN
easat-1680	19	13	of	of	ADP
easat-1680	19	14	various	various	ADJ
easat-1680	19	15	movement	movement	NOUN
easat-1680	19	16	control	control	NOUN
easat-1680	19	17	orders	order	NOUN
easat-1680	19	18	(	(	PUNCT
easat-1680	19	19	mco	mco	PROPN
easat-1680	19	20	)	)	PUNCT
easat-1680	19	21	from	from	ADP
easat-1680	19	22	18	18	NUM
easat-1680	19	23	march	march	NOUN
easat-1680	19	24	2020	2020	NUM
easat-1680	19	25	had	have	VERB
easat-1680	19	26	negative	negative	ADJ
easat-1680	19	27	repercussions	repercussion	NOUN
easat-1680	19	28	.	.	PUNCT
easat-1680	20	1	deteriorating	deteriorate	VERB
easat-1680	20	2	global	global	ADJ
easat-1680	20	3	economics	economic	NOUN
easat-1680	20	4	and	and	CCONJ
easat-1680	20	5	financial	financial	ADJ
easat-1680	20	6	conditions	condition	NOUN
easat-1680	20	7	significantly	significantly	ADV
easat-1680	20	8	affected	affect	VERB
easat-1680	20	9	the	the	DET
easat-1680	20	10	malaysian	malaysian	ADJ
easat-1680	20	11	economy	economy	NOUN
easat-1680	20	12	,	,	PUNCT
easat-1680	20	13	resulting	result	VERB
easat-1680	20	14	in	in	ADP
easat-1680	20	15	many	many	ADJ
easat-1680	20	16	company	company	NOUN
easat-1680	20	17	closures	closure	NOUN
easat-1680	20	18	.	.	PUNCT
easat-1680	21	1	assessing	assess	VERB
easat-1680	21	2	the	the	DET
easat-1680	21	3	financial	financial	ADJ
easat-1680	21	4	health	health	NOUN
easat-1680	21	5	of	of	ADP
easat-1680	21	6	companies	company	NOUN
easat-1680	21	7	is	be	AUX
easat-1680	21	8	essential	essential	ADJ
easat-1680	21	9	for	for	SCONJ
easat-1680	21	10	interested	interested	ADJ
easat-1680	21	11	users	user	NOUN
easat-1680	21	12	to	to	PART
easat-1680	21	13	measure	measure	VERB
easat-1680	21	14	company	company	NOUN
easat-1680	21	15	performance	performance	NOUN
easat-1680	21	16	,	,	PUNCT
easat-1680	21	17	financial	financial	ADJ
easat-1680	21	18	planning	planning	NOUN
easat-1680	21	19	and	and	CCONJ
easat-1680	21	20	employ	employ	VERB
easat-1680	21	21	early	early	ADJ
easat-1680	21	22	mitigating	mitigate	VERB
easat-1680	21	23	measures	measure	NOUN
easat-1680	21	24	to	to	PART
easat-1680	21	25	prevent	prevent	VERB
easat-1680	21	26	bankruptcy	bankruptcy	NOUN
easat-1680	21	27	.	.	PUNCT
easat-1680	22	1	the	the	DET
easat-1680	22	2	financial	financial	ADJ
easat-1680	22	3	health	health	NOUN
easat-1680	22	4	of	of	ADP
easat-1680	22	5	companies	company	NOUN
easat-1680	22	6	is	be	AUX
easat-1680	22	7	measured	measure	VERB
easat-1680	22	8	based	base	VERB
easat-1680	22	9	on	on	ADP
easat-1680	22	10	financial	financial	ADJ
easat-1680	22	11	performance	performance	NOUN
easat-1680	22	12	by	by	ADP
easat-1680	22	13	evaluating	evaluate	VERB
easat-1680	22	14	financial	financial	ADJ
easat-1680	22	15	statements	statement	NOUN
easat-1680	22	16	comprising	comprise	VERB
easat-1680	22	17	the	the	DET
easat-1680	22	18	statement	statement	NOUN
easat-1680	22	19	of	of	ADP
easat-1680	22	20	financial	financial	ADJ
easat-1680	22	21	position	position	NOUN
easat-1680	22	22	(	(	PUNCT
easat-1680	22	23	balance	balance	NOUN
easat-1680	22	24	sheet	sheet	NOUN
easat-1680	22	25	)	)	PUNCT
easat-1680	22	26	,	,	PUNCT
easat-1680	22	27	statement	statement	NOUN
easat-1680	22	28	of	of	ADP
easat-1680	22	29	profit	profit	NOUN
easat-1680	22	30	or	or	CCONJ
easat-1680	22	31	loss	loss	NOUN
easat-1680	22	32	and	and	CCONJ
easat-1680	22	33	other	other	ADJ
easat-1680	22	34	comprehensive	comprehensive	ADJ
easat-1680	22	35	income	income	NOUN
easat-1680	22	36	(	(	PUNCT
easat-1680	22	37	income	income	NOUN
easat-1680	22	38	statement	statement	NOUN
easat-1680	22	39	)	)	PUNCT
easat-1680	22	40	,	,	PUNCT
easat-1680	22	41	statement	statement	NOUN
easat-1680	22	42	of	of	ADP
easat-1680	22	43	cash	cash	NOUN
easat-1680	22	44	flows	flow	NOUN
easat-1680	22	45	(	(	PUNCT
easat-1680	22	46	cash	cash	NOUN
easat-1680	22	47	flow	flow	NOUN
easat-1680	22	48	statement	statement	NOUN
easat-1680	22	49	)	)	PUNCT
easat-1680	22	50	,	,	PUNCT
easat-1680	22	51	statement	statement	NOUN
easat-1680	22	52	of	of	ADP
easat-1680	22	53	changes	change	NOUN
easat-1680	22	54	in	in	ADP
easat-1680	22	55	equity	equity	NOUN
easat-1680	22	56	,	,	PUNCT
easat-1680	22	57	and	and	CCONJ
easat-1680	22	58	notes	note	NOUN
easat-1680	22	59	to	to	ADP
easat-1680	22	60	the	the	DET
easat-1680	22	61	financial	financial	ADJ
easat-1680	22	62	statements	statement	NOUN
easat-1680	22	63	.	.	PUNCT
easat-1680	23	1	the	the	DET
easat-1680	23	2	financial	financial	ADJ
easat-1680	23	3	statements	statement	NOUN
easat-1680	23	4	are	be	AUX
easat-1680	23	5	mandatory	mandatory	ADJ
easat-1680	23	6	to	to	PART
easat-1680	23	7	be	be	AUX
easat-1680	23	8	disclosed	disclose	VERB
easat-1680	23	9	in	in	ADP
easat-1680	23	10	the	the	DET
easat-1680	23	11	annual	annual	ADJ
easat-1680	23	12	report	report	NOUN
easat-1680	23	13	of	of	ADP
easat-1680	23	14	public	public	ADJ
easat-1680	23	15	listed	list	VERB
easat-1680	23	16	companies	company	NOUN
easat-1680	23	17	.	.	PUNCT
easat-1680	24	1	a	a	DET
easat-1680	24	2	common	common	ADJ
easat-1680	24	3	method	method	NOUN
easat-1680	24	4	to	to	ADP
easat-1680	24	5	180	180	NUM
easat-1680	24	6	edelweiss	edelweiss	PROPN
easat-1680	24	7	applied	apply	VERB
easat-1680	24	8	science	science	NOUN
easat-1680	24	9	and	and	CCONJ
easat-1680	24	10	technology	technology	NOUN
easat-1680	24	11	issn	issn	PROPN
easat-1680	24	12	:	:	PUNCT
easat-1680	24	13	2576	2576	NUM
easat-1680	24	14	-	-	SYM
easat-1680	24	15	8484	8484	NUM
easat-1680	24	16	vol	vol	NOUN
easat-1680	24	17	.	.	PROPN
easat-1680	24	18	8	8	NUM
easat-1680	24	19	,	,	PUNCT
easat-1680	24	20	no	no	INTJ
easat-1680	24	21	.	.	NOUN
easat-1680	24	22	5	5	NUM
easat-1680	24	23	:	:	SYM
easat-1680	24	24	179	179	NUM
easat-1680	24	25	-	-	SYM
easat-1680	24	26	194	194	NUM
easat-1680	24	27	,	,	PUNCT
easat-1680	24	28	2024	2024	NUM
easat-1680	24	29	doi	doi	NOUN
easat-1680	24	30	:	:	PUNCT
easat-1680	24	31	10.55214/25768484.v8i5.1680	10.55214/25768484.v8i5.1680	NUM
easat-1680	24	32	©	©	PROPN
easat-1680	24	33	2024	2024	NUM
easat-1680	24	34	by	by	ADP
easat-1680	24	35	the	the	DET
easat-1680	24	36	authors	author	NOUN
easat-1680	24	37	;	;	PUNCT
easat-1680	24	38	licensee	licensee	PROPN
easat-1680	24	39	learning	learn	VERB
easat-1680	24	40	gate	gate	PROPN
easat-1680	24	41	measure	measure	PROPN
easat-1680	24	42	company	company	NOUN
easat-1680	24	43	health	health	NOUN
easat-1680	24	44	is	be	AUX
easat-1680	24	45	traditional	traditional	ADJ
easat-1680	24	46	ratios	ratio	NOUN
easat-1680	24	47	according	accord	VERB
easat-1680	24	48	to	to	ADP
easat-1680	24	49	the	the	DET
easat-1680	24	50	balance	balance	NOUN
easat-1680	24	51	sheet	sheet	NOUN
easat-1680	24	52	and	and	CCONJ
easat-1680	24	53	income	income	NOUN
easat-1680	24	54	statement	statement	NOUN
easat-1680	24	55	items	item	NOUN
easat-1680	24	56	.	.	PUNCT
easat-1680	25	1	cash	cash	NOUN
easat-1680	25	2	flow	flow	NOUN
easat-1680	25	3	ratios	ratio	NOUN
easat-1680	25	4	are	be	AUX
easat-1680	25	5	also	also	ADV
easat-1680	25	6	usually	usually	ADV
easat-1680	25	7	utilised	utilise	VERB
easat-1680	25	8	,	,	PUNCT
easat-1680	25	9	as	as	SCONJ
easat-1680	25	10	observed	observe	VERB
easat-1680	25	11	in	in	ADP
easat-1680	25	12	numerous	numerous	ADJ
easat-1680	25	13	malaysian	malaysian	ADJ
easat-1680	25	14	studies	study	NOUN
easat-1680	25	15	emphasising	emphasise	VERB
easat-1680	25	16	cash	cash	NOUN
easat-1680	25	17	flow	flow	NOUN
easat-1680	25	18	ratios	ratio	NOUN
easat-1680	25	19	to	to	PART
easat-1680	25	20	predict	predict	VERB
easat-1680	25	21	financial	financial	ADJ
easat-1680	25	22	distress	distress	NOUN
easat-1680	25	23	(	(	PUNCT
easat-1680	25	24	see	see	VERB
easat-1680	25	25	jaafar	jaafar	ADV
easat-1680	25	26	et	et	PROPN
easat-1680	25	27	al	al	PROPN
easat-1680	25	28	.	.	PROPN
easat-1680	25	29	,	,	PUNCT
easat-1680	25	30	2018	2018	NUM
easat-1680	25	31	;	;	PUNCT
easat-1680	25	32	abdullah	abdullah	PROPN
easat-1680	25	33	et	et	PROPN
easat-1680	25	34	al	al	PROPN
easat-1680	25	35	.	.	PROPN
easat-1680	25	36	,	,	PUNCT
easat-1680	25	37	2019	2019	NUM
easat-1680	25	38	;	;	PUNCT
easat-1680	25	39	kamaluddin	kamaluddin	NOUN
easat-1680	25	40	et	et	PROPN
easat-1680	25	41	al	al	PROPN
easat-1680	25	42	.	.	PROPN
easat-1680	25	43	,	,	PUNCT
easat-1680	25	44	2019	2019	NUM
easat-1680	25	45	)	)	PUNCT
easat-1680	25	46	.	.	PUNCT
easat-1680	26	1	the	the	DET
easat-1680	26	2	current	current	ADJ
easat-1680	26	3	study	study	NOUN
easat-1680	26	4	focused	focus	VERB
easat-1680	26	5	on	on	ADP
easat-1680	26	6	analysing	analyse	VERB
easat-1680	26	7	the	the	DET
easat-1680	26	8	cash	cash	NOUN
easat-1680	26	9	flow	flow	NOUN
easat-1680	26	10	information	information	NOUN
easat-1680	26	11	from	from	ADP
easat-1680	26	12	a	a	DET
easat-1680	26	13	different	different	ADJ
easat-1680	26	14	perspective	perspective	NOUN
easat-1680	26	15	by	by	ADP
easat-1680	26	16	examining	examine	VERB
easat-1680	26	17	the	the	DET
easat-1680	26	18	components	component	NOUN
easat-1680	26	19	.	.	PUNCT
easat-1680	27	1	the	the	DET
easat-1680	27	2	study	study	NOUN
easat-1680	27	3	identified	identify	VERB
easat-1680	27	4	whether	whether	SCONJ
easat-1680	27	5	companies	company	NOUN
easat-1680	27	6	could	could	AUX
easat-1680	27	7	predict	predict	VERB
easat-1680	27	8	financial	financial	ADJ
easat-1680	27	9	distress	distress	NOUN
easat-1680	27	10	using	use	VERB
easat-1680	27	11	a	a	DET
easat-1680	27	12	simplified	simplified	ADJ
easat-1680	27	13	method	method	NOUN
easat-1680	27	14	that	that	PRON
easat-1680	27	15	observes	observe	VERB
easat-1680	27	16	the	the	DET
easat-1680	27	17	signs	sign	NOUN
easat-1680	27	18	of	of	ADP
easat-1680	27	19	cash	cash	NOUN
easat-1680	27	20	flow	flow	NOUN
easat-1680	27	21	from	from	ADP
easat-1680	27	22	operating	operate	VERB
easat-1680	27	23	,	,	PUNCT
easat-1680	27	24	investing	investing	NOUN
easat-1680	27	25	,	,	PUNCT
easat-1680	27	26	and	and	CCONJ
easat-1680	27	27	financing	financing	NOUN
easat-1680	27	28	activities	activity	NOUN
easat-1680	27	29	forming	form	VERB
easat-1680	27	30	the	the	DET
easat-1680	27	31	cash	cash	NOUN
easat-1680	27	32	flow	flow	NOUN
easat-1680	27	33	pattern	pattern	NOUN
easat-1680	27	34	.	.	PUNCT
easat-1680	28	1	the	the	DET
easat-1680	28	2	study	study	NOUN
easat-1680	28	3	examined	examine	VERB
easat-1680	28	4	eight	eight	NUM
easat-1680	28	5	cash	cash	NOUN
easat-1680	28	6	flow	flow	NOUN
easat-1680	28	7	patterns	pattern	NOUN
easat-1680	28	8	combining	combine	VERB
easat-1680	28	9	signs	sign	NOUN
easat-1680	28	10	of	of	ADP
easat-1680	28	11	cash	cash	NOUN
easat-1680	28	12	flows	flow	NOUN
easat-1680	28	13	from	from	ADP
easat-1680	28	14	operating	operate	VERB
easat-1680	28	15	activities	activity	NOUN
easat-1680	28	16	,	,	PUNCT
easat-1680	28	17	investing	investing	NOUN
easat-1680	28	18	activities	activity	NOUN
easat-1680	28	19	,	,	PUNCT
easat-1680	28	20	and	and	CCONJ
easat-1680	28	21	financing	financing	NOUN
easat-1680	28	22	activities	activity	NOUN
easat-1680	28	23	,	,	PUNCT
easat-1680	28	24	namely	namely	ADV
easat-1680	28	25	cfp1	cfp1	NOUN
easat-1680	28	26	,	,	PUNCT
easat-1680	28	27	cfp2	cfp2	PROPN
easat-1680	28	28	,	,	PUNCT
easat-1680	28	29	cfp3	cfp3	NOUN
easat-1680	28	30	,	,	PUNCT
easat-1680	28	31	cfp4	cfp4	PROPN
easat-1680	28	32	,	,	PUNCT
easat-1680	28	33	cfp5	cfp5	PROPN
easat-1680	28	34	,	,	PUNCT
easat-1680	28	35	cfp6	cfp6	PROPN
easat-1680	28	36	,	,	PUNCT
easat-1680	28	37	cfp7	cfp7	PROPN
easat-1680	28	38	,	,	PUNCT
easat-1680	28	39	and	and	CCONJ
easat-1680	28	40	cfp8	cfp8	PROPN
easat-1680	28	41	.	.	PUNCT
easat-1680	29	1	the	the	DET
easat-1680	29	2	findings	finding	NOUN
easat-1680	29	3	could	could	AUX
easat-1680	29	4	aid	aid	VERB
easat-1680	29	5	financial	financial	ADJ
easat-1680	29	6	statement	statement	NOUN
easat-1680	29	7	users	user	NOUN
easat-1680	29	8	to	to	PART
easat-1680	29	9	understand	understand	VERB
easat-1680	29	10	better	well	ADJ
easat-1680	29	11	the	the	DET
easat-1680	29	12	relationship	relationship	NOUN
easat-1680	29	13	between	between	ADP
easat-1680	29	14	the	the	DET
easat-1680	29	15	cash	cash	NOUN
easat-1680	29	16	flow	flow	NOUN
easat-1680	29	17	components	component	NOUN
easat-1680	29	18	and	and	CCONJ
easat-1680	29	19	the	the	DET
easat-1680	29	20	effects	effect	NOUN
easat-1680	29	21	of	of	ADP
easat-1680	29	22	each	each	DET
easat-1680	29	23	cash	cash	NOUN
easat-1680	29	24	flow	flow	NOUN
easat-1680	29	25	pattern	pattern	NOUN
easat-1680	29	26	to	to	PART
easat-1680	29	27	enable	enable	VERB
easat-1680	29	28	better	well	ADJ
easat-1680	29	29	analysis	analysis	NOUN
easat-1680	29	30	of	of	ADP
easat-1680	29	31	company	company	NOUN
easat-1680	29	32	performance	performance	NOUN
easat-1680	29	33	in	in	ADP
easat-1680	29	34	decision	decision	NOUN
easat-1680	29	35	making	making	NOUN
easat-1680	29	36	.	.	PUNCT
easat-1680	30	1	the	the	DET
easat-1680	30	2	study	study	NOUN
easat-1680	30	3	also	also	ADV
easat-1680	30	4	contributes	contribute	VERB
easat-1680	30	5	to	to	ADP
easat-1680	30	6	studies	study	NOUN
easat-1680	30	7	on	on	ADP
easat-1680	30	8	financial	financial	ADJ
easat-1680	30	9	distress	distress	NOUN
easat-1680	30	10	by	by	ADP
easat-1680	30	11	examining	examine	VERB
easat-1680	30	12	the	the	DET
easat-1680	30	13	impact	impact	NOUN
easat-1680	30	14	of	of	ADP
easat-1680	30	15	the	the	DET
easat-1680	30	16	varying	vary	VERB
easat-1680	30	17	cash	cash	NOUN
easat-1680	30	18	flow	flow	NOUN
easat-1680	30	19	combinations	combination	NOUN
easat-1680	30	20	from	from	ADP
easat-1680	30	21	operating	operate	VERB
easat-1680	30	22	,	,	PUNCT
easat-1680	30	23	investing	investing	NOUN
easat-1680	30	24	,	,	PUNCT
easat-1680	30	25	and	and	CCONJ
easat-1680	30	26	financing	financing	NOUN
easat-1680	30	27	activities	activity	NOUN
easat-1680	30	28	in	in	ADP
easat-1680	30	29	measuring	measure	VERB
easat-1680	30	30	company	company	NOUN
easat-1680	30	31	health	health	NOUN
easat-1680	30	32	.	.	PUNCT
easat-1680	31	1	2	2	X
easat-1680	31	2	.	.	X
easat-1680	31	3	literature	literature	NOUN
easat-1680	31	4	review	review	VERB
easat-1680	31	5	2.1	2.1	NUM
easat-1680	31	6	.	.	PUNCT
easat-1680	32	1	financial	financial	ADJ
easat-1680	32	2	distress	distress	NOUN
easat-1680	32	3	financial	financial	ADJ
easat-1680	32	4	distress	distress	NOUN
easat-1680	32	5	arises	arise	VERB
easat-1680	32	6	when	when	SCONJ
easat-1680	32	7	companies	company	NOUN
easat-1680	32	8	experience	experience	VERB
easat-1680	32	9	financial	financial	ADJ
easat-1680	32	10	difficulties	difficulty	NOUN
easat-1680	32	11	.	.	PUNCT
easat-1680	33	1	cash	cash	NOUN
easat-1680	33	2	flow	flow	NOUN
easat-1680	33	3	problems	problem	NOUN
easat-1680	33	4	in	in	ADP
easat-1680	33	5	operations	operation	NOUN
easat-1680	33	6	impede	impede	VERB
easat-1680	33	7	the	the	DET
easat-1680	33	8	ability	ability	NOUN
easat-1680	33	9	of	of	ADP
easat-1680	33	10	companies	company	NOUN
easat-1680	33	11	to	to	PART
easat-1680	33	12	generate	generate	VERB
easat-1680	33	13	enough	enough	ADJ
easat-1680	33	14	cash	cash	NOUN
easat-1680	33	15	to	to	PART
easat-1680	33	16	fulfil	fulfil	VERB
easat-1680	33	17	current	current	ADJ
easat-1680	33	18	obligations	obligation	NOUN
easat-1680	33	19	(	(	PUNCT
easat-1680	33	20	outecheva	outecheva	ADJ
easat-1680	33	21	,	,	PUNCT
easat-1680	33	22	2007	2007	NUM
easat-1680	33	23	)	)	PUNCT
easat-1680	33	24	,	,	PUNCT
easat-1680	33	25	create	create	VERB
easat-1680	33	26	defaults	default	NOUN
easat-1680	33	27	in	in	ADP
easat-1680	33	28	debt	debt	NOUN
easat-1680	33	29	payments	payment	NOUN
easat-1680	33	30	,	,	PUNCT
easat-1680	33	31	or	or	CCONJ
easat-1680	33	32	debt	debt	NOUN
easat-1680	33	33	restructuring	restructuring	NOUN
easat-1680	33	34	to	to	PART
easat-1680	33	35	avoid	avoid	VERB
easat-1680	33	36	the	the	DET
easat-1680	33	37	default	default	NOUN
easat-1680	33	38	.	.	PUNCT
easat-1680	34	1	generally	generally	ADV
easat-1680	34	2	,	,	PUNCT
easat-1680	34	3	the	the	DET
easat-1680	34	4	obligations	obligation	NOUN
easat-1680	34	5	are	be	AUX
easat-1680	34	6	fulfilled	fulfil	VERB
easat-1680	34	7	with	with	ADP
easat-1680	34	8	difficulties	difficulty	NOUN
easat-1680	34	9	(	(	PUNCT
easat-1680	34	10	andrade	andrade	PROPN
easat-1680	34	11	and	and	CCONJ
easat-1680	34	12	kaplan	kaplan	PROPN
easat-1680	34	13	,	,	PUNCT
easat-1680	34	14	1998	1998	NUM
easat-1680	34	15	;	;	PUNCT
easat-1680	34	16	wu	wu	PROPN
easat-1680	34	17	et	et	PROPN
easat-1680	34	18	al	al	PROPN
easat-1680	34	19	.	.	PROPN
easat-1680	34	20	,	,	PUNCT
easat-1680	34	21	2008	2008	NUM
easat-1680	34	22	)	)	PUNCT
easat-1680	34	23	.	.	PUNCT
easat-1680	35	1	bursa	bursa	PROPN
easat-1680	35	2	malaysia	malaysia	PROPN
easat-1680	35	3	supervises	supervise	VERB
easat-1680	35	4	financially	financially	ADV
easat-1680	35	5	distressed	distressed	ADJ
easat-1680	35	6	companies	company	NOUN
easat-1680	35	7	,	,	PUNCT
easat-1680	35	8	classified	classify	VERB
easat-1680	35	9	under	under	ADP
easat-1680	35	10	practice	practice	NOUN
easat-1680	35	11	note	note	NOUN
easat-1680	35	12	17	17	NUM
easat-1680	35	13	(	(	PUNCT
easat-1680	35	14	pn17	pn17	PROPN
easat-1680	35	15	)	)	PUNCT
easat-1680	35	16	for	for	ADP
easat-1680	35	17	companies	company	NOUN
easat-1680	35	18	listed	list	VERB
easat-1680	35	19	under	under	ADP
easat-1680	35	20	the	the	DET
easat-1680	35	21	main	main	ADJ
easat-1680	35	22	market	market	NOUN
easat-1680	35	23	or	or	CCONJ
easat-1680	35	24	guidance	guidance	NOUN
easat-1680	35	25	note	note	NOUN
easat-1680	35	26	3	3	NUM
easat-1680	35	27	(	(	PUNCT
easat-1680	35	28	gn3	gn3	NOUN
easat-1680	35	29	)	)	PUNCT
easat-1680	35	30	for	for	ADP
easat-1680	35	31	companies	company	NOUN
easat-1680	35	32	under	under	ADP
easat-1680	35	33	the	the	DET
easat-1680	35	34	access	access	NOUN
easat-1680	35	35	,	,	PUNCT
easat-1680	35	36	certainty	certainty	NOUN
easat-1680	35	37	,	,	PUNCT
easat-1680	35	38	efficiency	efficiency	NOUN
easat-1680	35	39	(	(	PUNCT
easat-1680	35	40	ace	ace	NOUN
easat-1680	35	41	)	)	PUNCT
easat-1680	35	42	market	market	NOUN
easat-1680	35	43	.	.	PUNCT
easat-1680	36	1	the	the	DET
easat-1680	36	2	listed	list	VERB
easat-1680	36	3	companies	company	NOUN
easat-1680	36	4	are	be	AUX
easat-1680	36	5	granted	grant	VERB
easat-1680	36	6	a	a	DET
easat-1680	36	7	temporary	temporary	ADJ
easat-1680	36	8	recovery	recovery	NOUN
easat-1680	36	9	period	period	NOUN
easat-1680	36	10	to	to	PART
easat-1680	36	11	restructure	restructure	VERB
easat-1680	36	12	financial	financial	ADJ
easat-1680	36	13	affairs	affair	NOUN
easat-1680	36	14	to	to	PART
easat-1680	36	15	relieve	relieve	VERB
easat-1680	36	16	any	any	DET
easat-1680	36	17	declared	declare	VERB
easat-1680	36	18	status	status	NOUN
easat-1680	36	19	.	.	PUNCT
easat-1680	37	1	the	the	DET
easat-1680	37	2	restructuring	restructure	VERB
easat-1680	37	3	actions	action	NOUN
easat-1680	37	4	include	include	VERB
easat-1680	37	5	strengthening	strengthen	VERB
easat-1680	37	6	financial	financial	ADJ
easat-1680	37	7	position	position	NOUN
easat-1680	37	8	,	,	PUNCT
easat-1680	37	9	including	include	VERB
easat-1680	37	10	the	the	DET
easat-1680	37	11	cash	cash	NOUN
easat-1680	37	12	flow	flow	NOUN
easat-1680	37	13	position	position	NOUN
easat-1680	37	14	.	.	PUNCT
easat-1680	38	1	nevertheless	nevertheless	ADV
easat-1680	38	2	,	,	PUNCT
easat-1680	38	3	listings	listing	NOUN
easat-1680	38	4	under	under	ADP
easat-1680	38	5	pn17	pn17	PROPN
easat-1680	38	6	or	or	CCONJ
easat-1680	38	7	gn3	gn3	ADJ
easat-1680	38	8	damage	damage	NOUN
easat-1680	38	9	the	the	DET
easat-1680	38	10	company	company	NOUN
easat-1680	38	11	image	image	NOUN
easat-1680	38	12	and	and	CCONJ
easat-1680	38	13	reputation	reputation	NOUN
easat-1680	38	14	.	.	PUNCT
easat-1680	39	1	stakeholders	stakeholder	NOUN
easat-1680	39	2	such	such	ADJ
easat-1680	39	3	as	as	ADP
easat-1680	39	4	creditors	creditor	NOUN
easat-1680	39	5	,	,	PUNCT
easat-1680	39	6	suppliers	supplier	NOUN
easat-1680	39	7	,	,	PUNCT
easat-1680	39	8	investors	investor	NOUN
easat-1680	39	9	,	,	PUNCT
easat-1680	39	10	customers	customer	NOUN
easat-1680	39	11	,	,	PUNCT
easat-1680	39	12	and	and	CCONJ
easat-1680	39	13	employees	employee	NOUN
easat-1680	39	14	are	be	AUX
easat-1680	39	15	usually	usually	ADV
easat-1680	39	16	reluctant	reluctant	ADJ
easat-1680	39	17	to	to	PART
easat-1680	39	18	engage	engage	VERB
easat-1680	39	19	with	with	ADP
easat-1680	39	20	financially	financially	ADV
easat-1680	39	21	distressed	distressed	ADJ
easat-1680	39	22	companies	company	NOUN
easat-1680	39	23	(	(	PUNCT
easat-1680	39	24	cornell	cornell	PROPN
easat-1680	39	25	and	and	CCONJ
easat-1680	39	26	shapiro	shapiro	NOUN
easat-1680	39	27	,	,	PUNCT
easat-1680	39	28	1987	1987	NUM
easat-1680	39	29	)	)	PUNCT
easat-1680	39	30	.	.	PUNCT
easat-1680	40	1	2.2	2.2	NUM
easat-1680	40	2	.	.	PUNCT
easat-1680	40	3	financial	financial	ADJ
easat-1680	40	4	distress	distress	NOUN
easat-1680	40	5	and	and	CCONJ
easat-1680	40	6	bankruptcy	bankruptcy	NOUN
easat-1680	40	7	numerous	numerous	ADJ
easat-1680	40	8	studies	study	NOUN
easat-1680	40	9	on	on	ADP
easat-1680	40	10	the	the	DET
easat-1680	40	11	relationship	relationship	NOUN
easat-1680	40	12	between	between	ADP
easat-1680	40	13	financially	financially	ADV
easat-1680	40	14	distressed	distressed	ADJ
easat-1680	40	15	companies	company	NOUN
easat-1680	40	16	and	and	CCONJ
easat-1680	40	17	cash	cash	NOUN
easat-1680	40	18	flow	flow	NOUN
easat-1680	40	19	defined	define	VERB
easat-1680	40	20	financial	financial	ADJ
easat-1680	40	21	distress	distress	NOUN
easat-1680	40	22	.	.	PUNCT
easat-1680	41	1	for	for	ADP
easat-1680	41	2	example	example	NOUN
easat-1680	41	3	,	,	PUNCT
easat-1680	41	4	financial	financial	ADJ
easat-1680	41	5	distress	distress	NOUN
easat-1680	41	6	is	be	AUX
easat-1680	41	7	described	describe	VERB
easat-1680	41	8	as	as	ADP
easat-1680	41	9	when	when	SCONJ
easat-1680	41	10	the	the	DET
easat-1680	41	11	company	company	NOUN
easat-1680	41	12	incoming	income	VERB
easat-1680	41	13	cash	cash	NOUN
easat-1680	41	14	flow	flow	NOUN
easat-1680	41	15	is	be	AUX
easat-1680	41	16	lower	low	ADJ
easat-1680	41	17	than	than	ADP
easat-1680	41	18	the	the	DET
easat-1680	41	19	outgoing	outgoing	ADJ
easat-1680	41	20	cash	cash	NOUN
easat-1680	41	21	flow	flow	NOUN
easat-1680	41	22	(	(	PUNCT
easat-1680	41	23	gentry	gentry	NOUN
easat-1680	41	24	et	et	PROPN
easat-1680	41	25	al	al	PROPN
easat-1680	41	26	.	.	PROPN
easat-1680	41	27	,	,	PUNCT
easat-1680	41	28	1989	1989	NUM
easat-1680	41	29	)	)	PUNCT
easat-1680	41	30	when	when	SCONJ
easat-1680	41	31	companies	company	NOUN
easat-1680	41	32	can	can	AUX
easat-1680	41	33	not	not	PART
easat-1680	41	34	satisfy	satisfy	VERB
easat-1680	41	35	obligations	obligation	NOUN
easat-1680	41	36	(	(	PUNCT
easat-1680	41	37	brigham	brigham	PROPN
easat-1680	41	38	et	et	PROPN
easat-1680	41	39	al	al	PROPN
easat-1680	41	40	.	.	PROPN
easat-1680	41	41	,	,	PUNCT
easat-1680	41	42	1999	1999	NUM
easat-1680	41	43	;	;	PUNCT
easat-1680	41	44	bahnson	bahnson	NOUN
easat-1680	41	45	and	and	CCONJ
easat-1680	41	46	bartley	bartley	PROPN
easat-1680	41	47	,	,	PUNCT
easat-1680	41	48	1992	1992	NUM
easat-1680	41	49	)	)	PUNCT
easat-1680	41	50	,	,	PUNCT
easat-1680	41	51	or	or	CCONJ
easat-1680	41	52	decreasing	decrease	VERB
easat-1680	41	53	profitability	profitability	NOUN
easat-1680	41	54	(	(	PUNCT
easat-1680	41	55	jaafar	jaafar	ADV
easat-1680	41	56	et	et	PROPN
easat-1680	41	57	al	al	PROPN
easat-1680	41	58	.	.	PROPN
easat-1680	41	59	,	,	PUNCT
easat-1680	41	60	2018	2018	NUM
easat-1680	41	61	)	)	PUNCT
easat-1680	41	62	.	.	PUNCT
easat-1680	42	1	the	the	DET
easat-1680	42	2	substance	substance	NOUN
easat-1680	42	3	of	of	ADP
easat-1680	42	4	the	the	DET
easat-1680	42	5	definitions	definition	NOUN
easat-1680	42	6	is	be	AUX
easat-1680	42	7	the	the	DET
easat-1680	42	8	samea	samea	ADJ
easat-1680	42	9	company	company	NOUN
easat-1680	42	10	is	be	AUX
easat-1680	42	11	financially	financially	ADV
easat-1680	42	12	distressed	distressed	ADJ
easat-1680	42	13	when	when	SCONJ
easat-1680	42	14	experiencing	experience	VERB
easat-1680	42	15	cash	cash	NOUN
easat-1680	42	16	flow	flow	NOUN
easat-1680	42	17	issues	issue	NOUN
easat-1680	42	18	.	.	PUNCT
easat-1680	43	1	financial	financial	ADJ
easat-1680	43	2	distress	distress	NOUN
easat-1680	43	3	usually	usually	ADV
easat-1680	43	4	creates	create	VERB
easat-1680	43	5	severe	severe	ADJ
easat-1680	43	6	consequences	consequence	NOUN
easat-1680	43	7	if	if	SCONJ
easat-1680	43	8	the	the	DET
easat-1680	43	9	problem	problem	NOUN
easat-1680	43	10	is	be	AUX
easat-1680	43	11	not	not	PART
easat-1680	43	12	handled	handle	VERB
easat-1680	43	13	timely	timely	ADV
easat-1680	43	14	and	and	CCONJ
easat-1680	43	15	properly	properly	ADV
easat-1680	43	16	.	.	PUNCT
easat-1680	44	1	geng	geng	PROPN
easat-1680	44	2	et	et	PROPN
easat-1680	44	3	al	al	PROPN
easat-1680	44	4	.	.	PROPN
easat-1680	45	1	(	(	PUNCT
easat-1680	45	2	2015	2015	NUM
easat-1680	45	3	)	)	PUNCT
easat-1680	45	4	stated	state	VERB
easat-1680	45	5	that	that	SCONJ
easat-1680	45	6	companies	company	NOUN
easat-1680	45	7	failing	fail	VERB
easat-1680	45	8	to	to	PART
easat-1680	45	9	recover	recover	VERB
easat-1680	45	10	from	from	ADP
easat-1680	45	11	financial	financial	ADJ
easat-1680	45	12	distress	distress	NOUN
easat-1680	45	13	tend	tend	VERB
easat-1680	45	14	to	to	PART
easat-1680	45	15	face	face	VERB
easat-1680	45	16	bankruptcy	bankruptcy	NOUN
easat-1680	45	17	,	,	PUNCT
easat-1680	45	18	as	as	SCONJ
easat-1680	45	19	confirmed	confirm	VERB
easat-1680	45	20	by	by	ADP
easat-1680	45	21	arlov	arlov	PROPN
easat-1680	45	22	et	et	PROPN
easat-1680	45	23	al	al	PROPN
easat-1680	45	24	.	.	PROPN
easat-1680	46	1	(	(	PUNCT
easat-1680	46	2	2011	2011	NUM
easat-1680	46	3	)	)	PUNCT
easat-1680	46	4	.	.	PUNCT
easat-1680	47	1	hence	hence	ADV
easat-1680	47	2	,	,	PUNCT
easat-1680	47	3	predicting	predict	VERB
easat-1680	47	4	financial	financial	ADJ
easat-1680	47	5	distress	distress	NOUN
easat-1680	47	6	is	be	AUX
easat-1680	47	7	crucial	crucial	ADJ
easat-1680	47	8	to	to	PART
easat-1680	47	9	prevent	prevent	VERB
easat-1680	47	10	the	the	DET
easat-1680	47	11	repercussions	repercussion	NOUN
easat-1680	47	12	of	of	ADP
easat-1680	47	13	bankruptcy	bankruptcy	NOUN
easat-1680	47	14	(	(	PUNCT
easat-1680	47	15	banks	bank	NOUN
easat-1680	47	16	,	,	PUNCT
easat-1680	47	17	2005	2005	NUM
easat-1680	47	18	)	)	PUNCT
easat-1680	47	19	.	.	PUNCT
easat-1680	48	1	2.3	2.3	NUM
easat-1680	48	2	.	.	PUNCT
easat-1680	48	3	cash	cash	NOUN
easat-1680	48	4	flow	flow	NOUN
easat-1680	48	5	patterns	pattern	NOUN
easat-1680	48	6	to	to	PART
easat-1680	48	7	predict	predict	VERB
easat-1680	48	8	financial	financial	ADJ
easat-1680	48	9	distress	distress	NOUN
easat-1680	48	10	cash	cash	NOUN
easat-1680	48	11	flow	flow	NOUN
easat-1680	48	12	statements	statement	NOUN
easat-1680	48	13	evaluate	evaluate	VERB
easat-1680	48	14	cash	cash	NOUN
easat-1680	48	15	source	source	NOUN
easat-1680	48	16	and	and	CCONJ
easat-1680	48	17	usage	usage	NOUN
easat-1680	48	18	for	for	ADP
easat-1680	48	19	the	the	DET
easat-1680	48	20	three	three	NUM
easat-1680	48	21	components	component	NOUN
easat-1680	48	22	:	:	PUNCT
easat-1680	48	23	operations	operation	NOUN
easat-1680	48	24	,	,	PUNCT
easat-1680	48	25	investing	investing	NOUN
easat-1680	48	26	,	,	PUNCT
easat-1680	48	27	and	and	CCONJ
easat-1680	48	28	financing	financing	NOUN
easat-1680	48	29	.	.	PUNCT
easat-1680	49	1	cash	cash	NOUN
easat-1680	49	2	flow	flow	NOUN
easat-1680	49	3	from	from	ADP
easat-1680	49	4	operations	operation	NOUN
easat-1680	49	5	is	be	AUX
easat-1680	49	6	an	an	DET
easat-1680	49	7	essential	essential	ADJ
easat-1680	49	8	variable	variable	NOUN
easat-1680	49	9	that	that	PRON
easat-1680	49	10	presents	present	VERB
easat-1680	49	11	information	information	NOUN
easat-1680	49	12	on	on	ADP
easat-1680	49	13	company	company	NOUN
easat-1680	49	14	operating	operating	NOUN
easat-1680	49	15	activities	activity	NOUN
easat-1680	49	16	and	and	CCONJ
easat-1680	49	17	internal	internal	ADJ
easat-1680	49	18	operational	operational	ADJ
easat-1680	49	19	capabilities	capability	NOUN
easat-1680	49	20	.	.	PUNCT
easat-1680	50	1	the	the	DET
easat-1680	50	2	cash	cash	NOUN
easat-1680	50	3	flow	flow	NOUN
easat-1680	50	4	from	from	ADP
easat-1680	50	5	operations	operation	NOUN
easat-1680	50	6	represents	represent	VERB
easat-1680	50	7	cash	cash	NOUN
easat-1680	50	8	before	before	ADP
easat-1680	50	9	any	any	DET
easat-1680	50	10	dividend	dividend	NOUN
easat-1680	50	11	pay	pay	NOUN
easat-1680	50	12	-	-	PUNCT
easat-1680	50	13	out	out	NOUN
easat-1680	50	14	and	and	CCONJ
easat-1680	50	15	positively	positively	ADV
easat-1680	50	16	indicates	indicate	VERB
easat-1680	50	17	company	company	NOUN
easat-1680	50	18	health	health	PROPN
easat-1680	50	19	(	(	PUNCT
easat-1680	50	20	dickinson	dickinson	PROPN
easat-1680	50	21	,	,	PUNCT
easat-1680	50	22	2011	2011	NUM
easat-1680	50	23	)	)	PUNCT
easat-1680	50	24	.	.	PUNCT
easat-1680	51	1	cash	cash	NOUN
easat-1680	51	2	flow	flow	NOUN
easat-1680	51	3	from	from	ADP
easat-1680	51	4	investing	investing	NOUN
easat-1680	51	5	is	be	AUX
easat-1680	51	6	the	the	DET
easat-1680	51	7	company	company	NOUN
easat-1680	51	8	inflows	inflow	NOUN
easat-1680	51	9	and	and	CCONJ
easat-1680	51	10	outflows	outflow	NOUN
easat-1680	51	11	during	during	ADP
easat-1680	51	12	an	an	DET
easat-1680	51	13	accounting	accounting	NOUN
easat-1680	51	14	period	period	NOUN
easat-1680	51	15	emphasising	emphasise	VERB
easat-1680	51	16	the	the	DET
easat-1680	51	17	company	company	NOUN
easat-1680	51	18	investment	investment	NOUN
easat-1680	51	19	strategy	strategy	NOUN
easat-1680	51	20	,	,	PUNCT
easat-1680	51	21	either	either	CCONJ
easat-1680	51	22	in	in	ADP
easat-1680	51	23	fixed	fix	VERB
easat-1680	51	24	assets	asset	NOUN
easat-1680	51	25	or	or	CCONJ
easat-1680	51	26	shares	share	NOUN
easat-1680	51	27	in	in	ADP
easat-1680	51	28	other	other	ADJ
easat-1680	51	29	companies	company	NOUN
easat-1680	51	30	.	.	PUNCT
easat-1680	52	1	meanwhile	meanwhile	ADV
easat-1680	52	2	,	,	PUNCT
easat-1680	52	3	cash	cash	NOUN
easat-1680	52	4	181	181	NUM
easat-1680	52	5	edelweiss	edelweiss	PROPN
easat-1680	52	6	applied	apply	VERB
easat-1680	52	7	science	science	NOUN
easat-1680	52	8	and	and	CCONJ
easat-1680	52	9	technology	technology	NOUN
easat-1680	52	10	issn	issn	PROPN
easat-1680	52	11	:	:	PUNCT
easat-1680	52	12	2576	2576	NUM
easat-1680	52	13	-	-	SYM
easat-1680	52	14	8484	8484	NUM
easat-1680	52	15	vol	vol	NOUN
easat-1680	52	16	.	.	PROPN
easat-1680	53	1	8	8	NUM
easat-1680	53	2	,	,	PUNCT
easat-1680	53	3	no	no	INTJ
easat-1680	53	4	.	.	NOUN
easat-1680	53	5	5	5	NUM
easat-1680	53	6	:	:	SYM
easat-1680	53	7	179	179	NUM
easat-1680	53	8	-	-	SYM
easat-1680	53	9	194	194	NUM
easat-1680	53	10	,	,	PUNCT
easat-1680	53	11	2024	2024	NUM
easat-1680	53	12	doi	doi	NOUN
easat-1680	53	13	:	:	PUNCT
easat-1680	53	14	10.55214/25768484.v8i5.1680	10.55214/25768484.v8i5.1680	NUM
easat-1680	53	15	©	©	PROPN
easat-1680	53	16	2024	2024	NUM
easat-1680	53	17	by	by	ADP
easat-1680	53	18	the	the	DET
easat-1680	53	19	authors	author	NOUN
easat-1680	53	20	;	;	PUNCT
easat-1680	54	1	licensee	licensee	PROPN
easat-1680	54	2	learning	learn	VERB
easat-1680	54	3	gate	gate	NOUN
easat-1680	54	4	flow	flow	NOUN
easat-1680	54	5	from	from	ADP
easat-1680	54	6	financing	financing	NOUN
easat-1680	54	7	indicates	indicate	VERB
easat-1680	54	8	receipts	receipt	NOUN
easat-1680	54	9	from	from	ADP
easat-1680	54	10	issuing	issue	VERB
easat-1680	54	11	shares	share	NOUN
easat-1680	54	12	and	and	CCONJ
easat-1680	54	13	debts	debt	NOUN
easat-1680	54	14	,	,	PUNCT
easat-1680	54	15	dividend	dividend	NOUN
easat-1680	54	16	payments	payment	NOUN
easat-1680	54	17	,	,	PUNCT
easat-1680	54	18	drawdowns	drawdown	NOUN
easat-1680	54	19	of	of	ADP
easat-1680	54	20	loans	loan	NOUN
easat-1680	54	21	,	,	PUNCT
easat-1680	54	22	and	and	CCONJ
easat-1680	54	23	payments	payment	NOUN
easat-1680	54	24	to	to	PART
easat-1680	54	25	lower	low	ADJ
easat-1680	54	26	loan	loan	NOUN
easat-1680	54	27	obligations	obligation	NOUN
easat-1680	54	28	.	.	PUNCT
easat-1680	55	1	the	the	DET
easat-1680	55	2	cash	cash	NOUN
easat-1680	55	3	flow	flow	NOUN
easat-1680	55	4	combinations	combination	NOUN
easat-1680	55	5	grant	grant	VERB
easat-1680	55	6	users	user	NOUN
easat-1680	55	7	crucial	crucial	ADJ
easat-1680	55	8	information	information	NOUN
easat-1680	55	9	to	to	PART
easat-1680	55	10	evaluate	evaluate	VERB
easat-1680	55	11	how	how	SCONJ
easat-1680	55	12	the	the	DET
easat-1680	55	13	company	company	NOUN
easat-1680	55	14	manages	manage	VERB
easat-1680	55	15	cash	cash	NOUN
easat-1680	55	16	to	to	PART
easat-1680	55	17	fulfil	fulfil	VERB
easat-1680	55	18	ongoing	ongoing	ADJ
easat-1680	55	19	cash	cash	NOUN
easat-1680	55	20	needs	need	NOUN
easat-1680	55	21	through	through	ADP
easat-1680	55	22	operating	operating	NOUN
easat-1680	55	23	,	,	PUNCT
easat-1680	55	24	investing	investing	NOUN
easat-1680	55	25	,	,	PUNCT
easat-1680	55	26	and	and	CCONJ
easat-1680	55	27	financing	financing	NOUN
easat-1680	55	28	activities	activity	NOUN
easat-1680	55	29	,	,	PUNCT
easat-1680	55	30	whether	whether	SCONJ
easat-1680	55	31	the	the	DET
easat-1680	55	32	company	company	NOUN
easat-1680	55	33	generates	generate	VERB
easat-1680	55	34	sufficient	sufficient	ADJ
easat-1680	55	35	cash	cash	NOUN
easat-1680	55	36	flows	flow	NOUN
easat-1680	55	37	from	from	ADP
easat-1680	55	38	the	the	DET
easat-1680	55	39	operations	operation	NOUN
easat-1680	55	40	,	,	PUNCT
easat-1680	55	41	how	how	SCONJ
easat-1680	55	42	and	and	CCONJ
easat-1680	55	43	why	why	SCONJ
easat-1680	55	44	the	the	DET
easat-1680	55	45	company	company	NOUN
easat-1680	55	46	changes	change	VERB
easat-1680	55	47	asset	asset	NOUN
easat-1680	55	48	mix	mix	NOUN
easat-1680	55	49	and	and	CCONJ
easat-1680	55	50	financing	financing	NOUN
easat-1680	55	51	mix	mix	NOUN
easat-1680	55	52	,	,	PUNCT
easat-1680	55	53	and	and	CCONJ
easat-1680	55	54	detect	detect	VERB
easat-1680	55	55	signs	sign	NOUN
easat-1680	55	56	of	of	ADP
easat-1680	55	57	financial	financial	ADJ
easat-1680	55	58	distress	distress	NOUN
easat-1680	55	59	.	.	PUNCT
easat-1680	56	1	each	each	DET
easat-1680	56	2	component	component	NOUN
easat-1680	56	3	sign	sign	NOUN
easat-1680	56	4	could	could	AUX
easat-1680	56	5	be	be	AUX
easat-1680	56	6	positive	positive	ADJ
easat-1680	56	7	or	or	CCONJ
easat-1680	56	8	negative	negative	ADJ
easat-1680	56	9	,	,	PUNCT
easat-1680	56	10	with	with	ADP
easat-1680	56	11	eight	eight	NUM
easat-1680	56	12	(	(	PUNCT
easat-1680	56	13	8)	8)	NUM
easat-1680	56	14	possible	possible	ADJ
easat-1680	56	15	combinations	combination	NOUN
easat-1680	56	16	of	of	ADP
easat-1680	56	17	cash	cash	NOUN
easat-1680	56	18	flow	flow	NOUN
easat-1680	56	19	components	component	NOUN
easat-1680	56	20	.	.	PUNCT
easat-1680	57	1	table	table	NOUN
easat-1680	57	2	1	1	NUM
easat-1680	57	3	.	.	PUNCT
easat-1680	57	4	cash	cash	NOUN
easat-1680	57	5	flow	flow	NOUN
easat-1680	57	6	statement	statement	NOUN
easat-1680	57	7	components	component	NOUN
easat-1680	57	8	.	.	PUNCT
easat-1680	58	1	cash	cash	NOUN
easat-1680	58	2	flow	flow	NOUN
easat-1680	58	3	pattern	pattern	NOUN
easat-1680	58	4	cash	cash	NOUN
easat-1680	58	5	flow	flow	NOUN
easat-1680	58	6	from	from	ADP
easat-1680	58	7	operating	operate	VERB
easat-1680	58	8	activities	activity	NOUN
easat-1680	58	9	(	(	PUNCT
easat-1680	58	10	cfo	cfo	NOUN
easat-1680	58	11	)	)	PUNCT
easat-1680	58	12	cash	cash	NOUN
easat-1680	58	13	flow	flow	NOUN
easat-1680	58	14	from	from	ADP
easat-1680	58	15	investing	invest	VERB
easat-1680	58	16	activities	activity	NOUN
easat-1680	58	17	(	(	PUNCT
easat-1680	58	18	cfi	cfi	NOUN
easat-1680	58	19	)	)	PUNCT
easat-1680	58	20	cash	cash	NOUN
easat-1680	58	21	flow	flow	NOUN
easat-1680	58	22	from	from	ADP
easat-1680	58	23	financing	financing	NOUN
easat-1680	58	24	activities	activity	NOUN
easat-1680	58	25	(	(	PUNCT
easat-1680	58	26	cff	cff	NOUN
easat-1680	58	27	)	)	PUNCT
easat-1680	58	28	pattern	pattern	NOUN
easat-1680	58	29	1	1	NUM
easat-1680	58	30	positive	positive	ADJ
easat-1680	58	31	(	(	PUNCT
easat-1680	58	32	+	+	ADJ
easat-1680	58	33	)	)	PUNCT
easat-1680	58	34	positive	positive	ADJ
easat-1680	58	35	(	(	PUNCT
easat-1680	58	36	+	+	ADJ
easat-1680	58	37	)	)	PUNCT
easat-1680	58	38	negative	negative	ADJ
easat-1680	58	39	(	(	PUNCT
easat-1680	58	40	-	-	PUNCT
easat-1680	58	41	)	)	PUNCT
easat-1680	58	42	pattern	pattern	NOUN
easat-1680	58	43	2	2	NUM
easat-1680	58	44	positive	positive	ADJ
easat-1680	58	45	(	(	PUNCT
easat-1680	58	46	+	+	ADJ
easat-1680	58	47	)	)	PUNCT
easat-1680	58	48	negative	negative	ADJ
easat-1680	58	49	(	(	PUNCT
easat-1680	58	50	-	-	PUNCT
easat-1680	58	51	)	)	PUNCT
easat-1680	58	52	negative	negative	ADJ
easat-1680	58	53	(	(	PUNCT
easat-1680	58	54	-	-	PUNCT
easat-1680	58	55	)	)	PUNCT
easat-1680	58	56	pattern	pattern	NOUN
easat-1680	58	57	3	3	NUM
easat-1680	58	58	positive	positive	ADJ
easat-1680	58	59	(	(	PUNCT
easat-1680	58	60	+	+	ADJ
easat-1680	58	61	)	)	PUNCT
easat-1680	58	62	negative	negative	ADJ
easat-1680	58	63	(	(	PUNCT
easat-1680	58	64	-	-	PUNCT
easat-1680	58	65	)	)	PUNCT
easat-1680	58	66	positive	positive	ADJ
easat-1680	58	67	(	(	PUNCT
easat-1680	58	68	+	+	NOUN
easat-1680	58	69	)	)	PUNCT
easat-1680	58	70	pattern	pattern	NOUN
easat-1680	58	71	4	4	NUM
easat-1680	58	72	negative	negative	ADJ
easat-1680	58	73	(	(	PUNCT
easat-1680	58	74	-	-	PUNCT
easat-1680	58	75	)	)	PUNCT
easat-1680	58	76	positive	positive	ADJ
easat-1680	58	77	(	(	PUNCT
easat-1680	58	78	+	+	ADJ
easat-1680	58	79	)	)	PUNCT
easat-1680	58	80	positive	positive	ADJ
easat-1680	58	81	(	(	PUNCT
easat-1680	58	82	+	+	NOUN
easat-1680	58	83	)	)	PUNCT
easat-1680	58	84	pattern	pattern	NOUN
easat-1680	58	85	5	5	NUM
easat-1680	58	86	negative	negative	ADJ
easat-1680	58	87	(	(	PUNCT
easat-1680	58	88	-	-	PUNCT
easat-1680	58	89	)	)	PUNCT
easat-1680	58	90	negative	negative	ADJ
easat-1680	58	91	(	(	PUNCT
easat-1680	58	92	-	-	PUNCT
easat-1680	58	93	)	)	PUNCT
easat-1680	58	94	positive	positive	ADJ
easat-1680	58	95	(	(	PUNCT
easat-1680	58	96	+	+	NOUN
easat-1680	58	97	)	)	PUNCT
easat-1680	58	98	pattern	pattern	NOUN
easat-1680	58	99	6	6	NUM
easat-1680	58	100	negative	negative	ADJ
easat-1680	58	101	(	(	PUNCT
easat-1680	58	102	-	-	PUNCT
easat-1680	58	103	)	)	PUNCT
easat-1680	58	104	positive	positive	ADJ
easat-1680	58	105	(	(	PUNCT
easat-1680	58	106	+	+	ADJ
easat-1680	58	107	)	)	PUNCT
easat-1680	58	108	negative	negative	ADJ
easat-1680	58	109	(	(	PUNCT
easat-1680	58	110	-	-	PUNCT
easat-1680	58	111	)	)	PUNCT
easat-1680	58	112	pattern	pattern	NOUN
easat-1680	58	113	7	7	NUM
easat-1680	58	114	negative	negative	ADJ
easat-1680	58	115	(	(	PUNCT
easat-1680	58	116	-	-	PUNCT
easat-1680	58	117	)	)	PUNCT
easat-1680	58	118	negative	negative	ADJ
easat-1680	58	119	(	(	PUNCT
easat-1680	58	120	-	-	PUNCT
easat-1680	58	121	)	)	PUNCT
easat-1680	58	122	negative	negative	ADJ
easat-1680	58	123	(	(	PUNCT
easat-1680	58	124	-	-	PUNCT
easat-1680	58	125	)	)	PUNCT
easat-1680	58	126	pattern	pattern	NOUN
easat-1680	58	127	8	8	NUM
easat-1680	58	128	positive	positive	ADJ
easat-1680	58	129	(	(	PUNCT
easat-1680	58	130	+	+	ADJ
easat-1680	58	131	)	)	PUNCT
easat-1680	58	132	positive	positive	ADJ
easat-1680	58	133	(	(	PUNCT
easat-1680	58	134	+	+	ADJ
easat-1680	58	135	)	)	PUNCT
easat-1680	58	136	positive	positive	ADJ
easat-1680	58	137	(	(	PUNCT
easat-1680	58	138	+	+	NOUN
easat-1680	58	139	)	)	PUNCT
easat-1680	58	140	pattern	pattern	NOUN
easat-1680	58	141	1	1	NUM
easat-1680	58	142	(	(	PUNCT
easat-1680	58	143	cfp1	cfp1	NOUN
easat-1680	58	144	)	)	PUNCT
easat-1680	58	145	demonstrates	demonstrate	VERB
easat-1680	58	146	a	a	DET
easat-1680	58	147	positive	positive	ADJ
easat-1680	58	148	sign	sign	NOUN
easat-1680	58	149	for	for	ADP
easat-1680	58	150	cash	cash	NOUN
easat-1680	58	151	flow	flow	NOUN
easat-1680	58	152	from	from	ADP
easat-1680	58	153	operating	operate	VERB
easat-1680	58	154	and	and	CCONJ
easat-1680	58	155	investing	investing	NOUN
easat-1680	58	156	activities	activity	NOUN
easat-1680	58	157	but	but	CCONJ
easat-1680	58	158	a	a	DET
easat-1680	58	159	negative	negative	ADJ
easat-1680	58	160	cash	cash	NOUN
easat-1680	58	161	flow	flow	NOUN
easat-1680	58	162	movement	movement	NOUN
easat-1680	58	163	from	from	ADP
easat-1680	58	164	financing	finance	VERB
easat-1680	58	165	activities	activity	NOUN
easat-1680	58	166	.	.	PUNCT
easat-1680	59	1	the	the	DET
easat-1680	59	2	situation	situation	NOUN
easat-1680	59	3	arises	arise	VERB
easat-1680	59	4	when	when	SCONJ
easat-1680	59	5	a	a	DET
easat-1680	59	6	company	company	NOUN
easat-1680	59	7	utilises	utilise	VERB
easat-1680	59	8	cash	cash	NOUN
easat-1680	59	9	from	from	ADP
easat-1680	59	10	operations	operation	NOUN
easat-1680	59	11	and	and	CCONJ
easat-1680	59	12	from	from	ADP
easat-1680	59	13	fixed	fix	VERB
easat-1680	59	14	assets	asset	NOUN
easat-1680	59	15	sale	sale	NOUN
easat-1680	59	16	to	to	PART
easat-1680	59	17	pay	pay	VERB
easat-1680	59	18	debts	debt	NOUN
easat-1680	59	19	or	or	CCONJ
easat-1680	59	20	owners	owner	NOUN
easat-1680	59	21	(	(	PUNCT
easat-1680	59	22	gup	gup	NOUN
easat-1680	59	23	and	and	CCONJ
easat-1680	59	24	samson	samson	PROPN
easat-1680	59	25	,	,	PUNCT
easat-1680	59	26	1993	1993	NUM
easat-1680	59	27	;	;	PUNCT
easat-1680	59	28	steyn	steyn	PROPN
easat-1680	59	29	bruwer	bruwer	NOUN
easat-1680	59	30	and	and	CCONJ
easat-1680	59	31	hamman	hamman	NOUN
easat-1680	59	32	,	,	PUNCT
easat-1680	59	33	2008	2008	NUM
easat-1680	59	34	)	)	PUNCT
easat-1680	59	35	,	,	PUNCT
easat-1680	59	36	a	a	DET
easat-1680	59	37	temporary	temporary	ADJ
easat-1680	59	38	state	state	NOUN
easat-1680	59	39	(	(	PUNCT
easat-1680	59	40	gup	gup	NOUN
easat-1680	59	41	and	and	CCONJ
easat-1680	59	42	samson	samson	PROPN
easat-1680	59	43	,	,	PUNCT
easat-1680	59	44	1993	1993	NUM
easat-1680	59	45	)	)	PUNCT
easat-1680	59	46	.	.	PUNCT
easat-1680	60	1	pattern	pattern	NOUN
easat-1680	60	2	2	2	NUM
easat-1680	60	3	(	(	PUNCT
easat-1680	60	4	cfp2	cfp2	PROPN
easat-1680	60	5	)	)	PUNCT
easat-1680	60	6	suggests	suggest	VERB
easat-1680	60	7	a	a	DET
easat-1680	60	8	positive	positive	ADJ
easat-1680	60	9	sign	sign	NOUN
easat-1680	60	10	for	for	ADP
easat-1680	60	11	cash	cash	NOUN
easat-1680	60	12	flow	flow	NOUN
easat-1680	60	13	from	from	ADP
easat-1680	60	14	operating	operating	NOUN
easat-1680	60	15	activities	activity	NOUN
easat-1680	60	16	but	but	CCONJ
easat-1680	60	17	negative	negative	ADJ
easat-1680	60	18	for	for	ADP
easat-1680	60	19	cash	cash	NOUN
easat-1680	60	20	flows	flow	NOUN
easat-1680	60	21	from	from	ADP
easat-1680	60	22	investing	invest	VERB
easat-1680	60	23	and	and	CCONJ
easat-1680	60	24	financing	financing	NOUN
easat-1680	60	25	activities	activity	NOUN
easat-1680	60	26	.	.	PUNCT
easat-1680	61	1	the	the	DET
easat-1680	61	2	scenario	scenario	NOUN
easat-1680	61	3	occurs	occur	VERB
easat-1680	61	4	when	when	SCONJ
easat-1680	61	5	companies	company	NOUN
easat-1680	61	6	use	use	VERB
easat-1680	61	7	cash	cash	NOUN
easat-1680	61	8	from	from	ADP
easat-1680	61	9	operations	operation	NOUN
easat-1680	61	10	to	to	PART
easat-1680	61	11	purchase	purchase	VERB
easat-1680	61	12	fixed	fix	VERB
easat-1680	61	13	assets	asset	NOUN
easat-1680	61	14	and	and	CCONJ
easat-1680	61	15	pay	pay	VERB
easat-1680	61	16	debts	debt	NOUN
easat-1680	61	17	or	or	CCONJ
easat-1680	61	18	owners	owner	NOUN
easat-1680	61	19	(	(	PUNCT
easat-1680	61	20	jantadej	jantadej	VERB
easat-1680	61	21	,	,	PUNCT
easat-1680	61	22	2006	2006	NUM
easat-1680	61	23	)	)	PUNCT
easat-1680	61	24	,	,	PUNCT
easat-1680	61	25	which	which	PRON
easat-1680	61	26	is	be	AUX
easat-1680	61	27	a	a	DET
easat-1680	61	28	common	common	ADJ
easat-1680	61	29	pattern	pattern	NOUN
easat-1680	61	30	.	.	PUNCT
easat-1680	62	1	the	the	DET
easat-1680	62	2	company	company	NOUN
easat-1680	62	3	could	could	AUX
easat-1680	62	4	be	be	AUX
easat-1680	62	5	utilising	utilise	VERB
easat-1680	62	6	cash	cash	NOUN
easat-1680	62	7	flow	flow	NOUN
easat-1680	62	8	from	from	ADP
easat-1680	62	9	its	its	PRON
easat-1680	62	10	operations	operation	NOUN
easat-1680	62	11	to	to	PART
easat-1680	62	12	finance	finance	VERB
easat-1680	62	13	expansion	expansion	NOUN
easat-1680	62	14	or	or	CCONJ
easat-1680	62	15	replace	replace	VERB
easat-1680	62	16	depreciating	depreciate	VERB
easat-1680	62	17	assets	asset	NOUN
easat-1680	62	18	(	(	PUNCT
easat-1680	62	19	gup	gup	NOUN
easat-1680	62	20	and	and	CCONJ
easat-1680	62	21	samson	samson	PROPN
easat-1680	62	22	,	,	PUNCT
easat-1680	62	23	1993	1993	NUM
easat-1680	62	24	)	)	PUNCT
easat-1680	62	25	.	.	PUNCT
easat-1680	63	1	pattern	pattern	NOUN
easat-1680	63	2	3	3	NUM
easat-1680	63	3	(	(	PUNCT
easat-1680	63	4	cfp3	cfp3	NOUN
easat-1680	63	5	)	)	PUNCT
easat-1680	63	6	denotes	denote	VERB
easat-1680	63	7	a	a	DET
easat-1680	63	8	positive	positive	ADJ
easat-1680	63	9	sign	sign	NOUN
easat-1680	63	10	for	for	ADP
easat-1680	63	11	cash	cash	NOUN
easat-1680	63	12	flows	flow	NOUN
easat-1680	63	13	from	from	ADP
easat-1680	63	14	operating	operate	VERB
easat-1680	63	15	and	and	CCONJ
easat-1680	63	16	financing	financing	NOUN
easat-1680	63	17	activities	activity	NOUN
easat-1680	63	18	but	but	CCONJ
easat-1680	63	19	a	a	DET
easat-1680	63	20	negative	negative	ADJ
easat-1680	63	21	cash	cash	NOUN
easat-1680	63	22	flow	flow	NOUN
easat-1680	63	23	from	from	ADP
easat-1680	63	24	investing	invest	VERB
easat-1680	63	25	activities	activity	NOUN
easat-1680	63	26	.	.	PUNCT
easat-1680	64	1	the	the	DET
easat-1680	64	2	situation	situation	NOUN
easat-1680	64	3	emerges	emerge	VERB
easat-1680	64	4	when	when	SCONJ
easat-1680	64	5	companies	company	NOUN
easat-1680	64	6	use	use	VERB
easat-1680	64	7	cash	cash	NOUN
easat-1680	64	8	from	from	ADP
easat-1680	64	9	operations	operation	NOUN
easat-1680	64	10	and	and	CCONJ
easat-1680	64	11	borrowings	borrowing	NOUN
easat-1680	64	12	(	(	PUNCT
easat-1680	64	13	or	or	CCONJ
easat-1680	64	14	owner	owner	NOUN
easat-1680	64	15	investment	investment	NOUN
easat-1680	64	16	)	)	PUNCT
easat-1680	64	17	to	to	PART
easat-1680	64	18	expand	expand	VERB
easat-1680	64	19	or	or	CCONJ
easat-1680	64	20	due	due	ADP
easat-1680	64	21	to	to	ADP
easat-1680	64	22	potentially	potentially	ADV
easat-1680	64	23	good	good	ADJ
easat-1680	64	24	investment	investment	NOUN
easat-1680	64	25	opportunities	opportunity	NOUN
easat-1680	64	26	(	(	PUNCT
easat-1680	64	27	bruwer	bruwer	NOUN
easat-1680	64	28	and	and	CCONJ
easat-1680	64	29	hamman	hamman	NOUN
easat-1680	64	30	,	,	PUNCT
easat-1680	64	31	2005	2005	NUM
easat-1680	64	32	;	;	PUNCT
easat-1680	64	33	jantadej	jantadej	VERB
easat-1680	64	34	,	,	PUNCT
easat-1680	64	35	2006	2006	NUM
easat-1680	64	36	)	)	PUNCT
easat-1680	64	37	.	.	PUNCT
easat-1680	65	1	pattern	pattern	NOUN
easat-1680	65	2	4	4	NUM
easat-1680	65	3	(	(	PUNCT
easat-1680	65	4	cfp4	cfp4	PROPN
easat-1680	65	5	)	)	PUNCT
easat-1680	65	6	depicts	depict	VERB
easat-1680	65	7	a	a	DET
easat-1680	65	8	negative	negative	ADJ
easat-1680	65	9	sign	sign	NOUN
easat-1680	65	10	for	for	ADP
easat-1680	65	11	cash	cash	NOUN
easat-1680	65	12	flow	flow	NOUN
easat-1680	65	13	from	from	ADP
easat-1680	65	14	operating	operating	NOUN
easat-1680	65	15	activities	activity	NOUN
easat-1680	65	16	but	but	CCONJ
easat-1680	65	17	a	a	DET
easat-1680	65	18	positive	positive	ADJ
easat-1680	65	19	cash	cash	NOUN
easat-1680	65	20	flow	flow	NOUN
easat-1680	65	21	movement	movement	NOUN
easat-1680	65	22	from	from	ADP
easat-1680	65	23	investing	invest	VERB
easat-1680	65	24	and	and	CCONJ
easat-1680	65	25	financing	financing	NOUN
easat-1680	65	26	activities	activity	NOUN
easat-1680	65	27	.	.	PUNCT
easat-1680	66	1	the	the	DET
easat-1680	66	2	situation	situation	NOUN
easat-1680	66	3	signifies	signify	VERB
easat-1680	66	4	that	that	SCONJ
easat-1680	66	5	the	the	DET
easat-1680	66	6	operating	operate	VERB
easat-1680	66	7	cash	cash	NOUN
easat-1680	66	8	flow	flow	NOUN
easat-1680	66	9	problem	problem	NOUN
easat-1680	66	10	in	in	ADP
easat-1680	66	11	companies	company	NOUN
easat-1680	66	12	is	be	AUX
easat-1680	66	13	covered	cover	VERB
easat-1680	66	14	by	by	ADP
easat-1680	66	15	fixed	fix	VERB
easat-1680	66	16	assets	asset	NOUN
easat-1680	66	17	sale	sale	NOUN
easat-1680	66	18	and	and	CCONJ
easat-1680	66	19	borrowing	borrowing	NOUN
easat-1680	66	20	from	from	ADP
easat-1680	66	21	debt	debt	NOUN
easat-1680	66	22	holders	holder	NOUN
easat-1680	66	23	or	or	CCONJ
easat-1680	66	24	cash	cash	NOUN
easat-1680	66	25	injection	injection	NOUN
easat-1680	66	26	by	by	ADP
easat-1680	66	27	shareholders	shareholder	NOUN
easat-1680	66	28	as	as	SCONJ
easat-1680	66	29	the	the	DET
easat-1680	66	30	company	company	NOUN
easat-1680	66	31	generates	generate	VERB
easat-1680	66	32	insufficient	insufficient	ADJ
easat-1680	66	33	cash	cash	NOUN
easat-1680	66	34	from	from	ADP
easat-1680	66	35	its	its	PRON
easat-1680	66	36	operations	operation	NOUN
easat-1680	66	37	(	(	PUNCT
easat-1680	66	38	kepçe	kepçe	PROPN
easat-1680	66	39	,	,	PUNCT
easat-1680	66	40	2017	2017	NUM
easat-1680	66	41	)	)	PUNCT
easat-1680	66	42	.	.	PUNCT
easat-1680	67	1	jantadej	jantadej	INTJ
easat-1680	67	2	(	(	PUNCT
easat-1680	67	3	2006	2006	NUM
easat-1680	67	4	)	)	PUNCT
easat-1680	67	5	stated	state	VERB
easat-1680	67	6	that	that	SCONJ
easat-1680	67	7	a	a	DET
easat-1680	67	8	company	company	NOUN
easat-1680	67	9	with	with	ADP
easat-1680	67	10	the	the	DET
easat-1680	67	11	mentioned	mention	VERB
easat-1680	67	12	pattern	pattern	NOUN
easat-1680	67	13	is	be	AUX
easat-1680	67	14	experiencing	experience	VERB
easat-1680	67	15	severe	severe	ADJ
easat-1680	67	16	financial	financial	ADJ
easat-1680	67	17	issues	issue	NOUN
easat-1680	67	18	.	.	PUNCT
easat-1680	68	1	pattern	pattern	NOUN
easat-1680	68	2	5	5	NUM
easat-1680	68	3	(	(	PUNCT
easat-1680	68	4	cfp5	cfp5	NOUN
easat-1680	68	5	)	)	PUNCT
easat-1680	68	6	signifies	signify	VERB
easat-1680	68	7	a	a	DET
easat-1680	68	8	negative	negative	ADJ
easat-1680	68	9	cash	cash	NOUN
easat-1680	68	10	flow	flow	NOUN
easat-1680	68	11	movement	movement	NOUN
easat-1680	68	12	from	from	ADP
easat-1680	68	13	operating	operate	VERB
easat-1680	68	14	and	and	CCONJ
easat-1680	68	15	investing	investing	NOUN
easat-1680	68	16	activities	activity	NOUN
easat-1680	68	17	but	but	CCONJ
easat-1680	68	18	a	a	DET
easat-1680	68	19	positive	positive	ADJ
easat-1680	68	20	cash	cash	NOUN
easat-1680	68	21	flow	flow	NOUN
easat-1680	68	22	movement	movement	NOUN
easat-1680	68	23	from	from	ADP
easat-1680	68	24	financing	finance	VERB
easat-1680	68	25	activities	activity	NOUN
easat-1680	68	26	.	.	PUNCT
easat-1680	69	1	the	the	DET
easat-1680	69	2	scenario	scenario	NOUN
easat-1680	69	3	depicts	depict	VERB
easat-1680	69	4	a	a	DET
easat-1680	69	5	shortfall	shortfall	NOUN
easat-1680	69	6	in	in	ADP
easat-1680	69	7	cash	cash	NOUN
easat-1680	69	8	flows	flow	NOUN
easat-1680	69	9	from	from	ADP
easat-1680	69	10	operations	operation	NOUN
easat-1680	69	11	,	,	PUNCT
easat-1680	69	12	and	and	CCONJ
easat-1680	69	13	the	the	DET
easat-1680	69	14	purchase	purchase	NOUN
easat-1680	69	15	of	of	ADP
easat-1680	69	16	the	the	DET
easat-1680	69	17	fixed	fix	VERB
easat-1680	69	18	assets	asset	NOUN
easat-1680	69	19	are	be	AUX
easat-1680	69	20	financed	finance	VERB
easat-1680	69	21	through	through	ADP
easat-1680	69	22	borrowings	borrowing	NOUN
easat-1680	69	23	or	or	CCONJ
easat-1680	69	24	issuing	issue	VERB
easat-1680	69	25	shares	share	NOUN
easat-1680	69	26	(	(	PUNCT
easat-1680	69	27	gup	gup	NOUN
easat-1680	69	28	and	and	CCONJ
easat-1680	69	29	samson	samson	PROPN
easat-1680	69	30	,	,	PUNCT
easat-1680	69	31	1993	1993	NUM
easat-1680	69	32	)	)	PUNCT
easat-1680	69	33	.	.	PUNCT
easat-1680	70	1	jantadej	jantadej	INTJ
easat-1680	70	2	(	(	PUNCT
easat-1680	70	3	2006	2006	NUM
easat-1680	70	4	)	)	PUNCT
easat-1680	70	5	proposed	propose	VERB
easat-1680	70	6	that	that	SCONJ
easat-1680	70	7	companies	company	NOUN
easat-1680	70	8	demonstrating	demonstrate	VERB
easat-1680	70	9	the	the	DET
easat-1680	70	10	pattern	pattern	NOUN
easat-1680	70	11	are	be	AUX
easat-1680	70	12	under	under	ADP
easat-1680	70	13	temporary	temporary	ADJ
easat-1680	70	14	financial	financial	ADJ
easat-1680	70	15	distress	distress	NOUN
easat-1680	70	16	.	.	PUNCT
easat-1680	71	1	pattern	pattern	NOUN
easat-1680	71	2	6	6	NUM
easat-1680	71	3	(	(	PUNCT
easat-1680	71	4	cfp6	cfp6	PROPN
easat-1680	71	5	)	)	PUNCT
easat-1680	71	6	denote	denote	VERB
easat-1680	71	7	a	a	DET
easat-1680	71	8	negative	negative	ADJ
easat-1680	71	9	sign	sign	NOUN
easat-1680	71	10	for	for	ADP
easat-1680	71	11	cash	cash	NOUN
easat-1680	71	12	flows	flow	NOUN
easat-1680	71	13	from	from	ADP
easat-1680	71	14	operating	operate	VERB
easat-1680	71	15	and	and	CCONJ
easat-1680	71	16	financing	financing	NOUN
easat-1680	71	17	activities	activity	NOUN
easat-1680	71	18	but	but	CCONJ
easat-1680	71	19	a	a	DET
easat-1680	71	20	positive	positive	ADJ
easat-1680	71	21	cash	cash	NOUN
easat-1680	71	22	flow	flow	NOUN
easat-1680	71	23	movement	movement	NOUN
easat-1680	71	24	from	from	ADP
easat-1680	71	25	investing	invest	VERB
easat-1680	71	26	activities	activity	NOUN
easat-1680	71	27	.	.	PUNCT
easat-1680	72	1	the	the	DET
easat-1680	72	2	situation	situation	NOUN
easat-1680	72	3	indicates	indicate	VERB
easat-1680	72	4	the	the	DET
easat-1680	72	5	company	company	NOUN
easat-1680	72	6	is	be	AUX
easat-1680	72	7	financing	finance	VERB
easat-1680	72	8	operating	operate	VERB
easat-1680	72	9	cash	cash	NOUN
easat-1680	72	10	flow	flow	NOUN
easat-1680	72	11	shortages	shortage	NOUN
easat-1680	72	12	and	and	CCONJ
easat-1680	72	13	paying	pay	VERB
easat-1680	72	14	debt	debt	NOUN
easat-1680	72	15	or	or	CCONJ
easat-1680	72	16	shareholders	shareholder	NOUN
easat-1680	72	17	via	via	ADP
easat-1680	72	18	the	the	DET
easat-1680	72	19	sale	sale	NOUN
easat-1680	72	20	of	of	ADP
easat-1680	72	21	fixed	fix	VERB
easat-1680	72	22	assets	asset	NOUN
easat-1680	72	23	or	or	CCONJ
easat-1680	72	24	other	other	ADJ
easat-1680	72	25	182	182	NUM
easat-1680	72	26	edelweiss	edelweiss	PROPN
easat-1680	72	27	applied	apply	VERB
easat-1680	72	28	science	science	NOUN
easat-1680	72	29	and	and	CCONJ
easat-1680	72	30	technology	technology	NOUN
easat-1680	72	31	issn	issn	PROPN
easat-1680	72	32	:	:	PUNCT
easat-1680	72	33	2576	2576	NUM
easat-1680	72	34	-	-	SYM
easat-1680	72	35	8484	8484	NUM
easat-1680	72	36	vol	vol	NOUN
easat-1680	72	37	.	.	PROPN
easat-1680	72	38	8	8	NUM
easat-1680	72	39	,	,	PUNCT
easat-1680	72	40	no	no	INTJ
easat-1680	72	41	.	.	NOUN
easat-1680	72	42	5	5	NUM
easat-1680	72	43	:	:	SYM
easat-1680	72	44	179	179	NUM
easat-1680	72	45	-	-	SYM
easat-1680	72	46	194	194	NUM
easat-1680	72	47	,	,	PUNCT
easat-1680	72	48	2024	2024	NUM
easat-1680	72	49	doi	doi	NOUN
easat-1680	72	50	:	:	PUNCT
easat-1680	72	51	10.55214/25768484.v8i5.1680	10.55214/25768484.v8i5.1680	NUM
easat-1680	72	52	©	©	PROPN
easat-1680	72	53	2024	2024	NUM
easat-1680	72	54	by	by	ADP
easat-1680	72	55	the	the	DET
easat-1680	72	56	authors	author	NOUN
easat-1680	72	57	;	;	PUNCT
easat-1680	72	58	licensee	licensee	PROPN
easat-1680	72	59	learning	learn	VERB
easat-1680	72	60	gate	gate	NOUN
easat-1680	72	61	investments	investment	NOUN
easat-1680	72	62	(	(	PUNCT
easat-1680	72	63	gup	gup	NOUN
easat-1680	72	64	and	and	CCONJ
easat-1680	72	65	samson	samson	PROPN
easat-1680	72	66	,	,	PUNCT
easat-1680	72	67	1993	1993	NUM
easat-1680	72	68	)	)	PUNCT
easat-1680	72	69	.	.	PUNCT
easat-1680	73	1	jantadej	jantadej	INTJ
easat-1680	73	2	(	(	PUNCT
easat-1680	73	3	2006	2006	NUM
easat-1680	73	4	)	)	PUNCT
easat-1680	73	5	stated	state	VERB
easat-1680	73	6	that	that	SCONJ
easat-1680	73	7	companies	company	NOUN
easat-1680	73	8	with	with	ADP
easat-1680	73	9	the	the	DET
easat-1680	73	10	pattern	pattern	NOUN
easat-1680	73	11	face	face	VERB
easat-1680	73	12	financial	financial	ADJ
easat-1680	73	13	difficulties	difficulty	NOUN
easat-1680	73	14	.	.	PUNCT
easat-1680	74	1	pattern	pattern	NOUN
easat-1680	74	2	7	7	NUM
easat-1680	74	3	(	(	PUNCT
easat-1680	74	4	cfp7	cfp7	PROPN
easat-1680	74	5	)	)	PUNCT
easat-1680	74	6	signifies	signify	VERB
easat-1680	74	7	a	a	DET
easat-1680	74	8	negative	negative	ADJ
easat-1680	74	9	sign	sign	NOUN
easat-1680	74	10	for	for	ADP
easat-1680	74	11	all	all	DET
easat-1680	74	12	the	the	DET
easat-1680	74	13	cash	cash	NOUN
easat-1680	74	14	flows	flow	VERB
easat-1680	74	15	from	from	ADP
easat-1680	74	16	operating	operate	VERB
easat-1680	74	17	,	,	PUNCT
easat-1680	74	18	investing	investing	NOUN
easat-1680	74	19	,	,	PUNCT
easat-1680	74	20	and	and	CCONJ
easat-1680	74	21	financing	financing	NOUN
easat-1680	74	22	activities	activity	NOUN
easat-1680	74	23	.	.	PUNCT
easat-1680	75	1	the	the	DET
easat-1680	75	2	scenario	scenario	NOUN
easat-1680	75	3	is	be	AUX
easat-1680	75	4	rare	rare	ADJ
easat-1680	75	5	and	and	CCONJ
easat-1680	75	6	only	only	ADV
easat-1680	75	7	possible	possible	ADJ
easat-1680	75	8	if	if	SCONJ
easat-1680	75	9	previously	previously	ADV
easat-1680	75	10	accumulated	accumulate	VERB
easat-1680	75	11	cash	cash	NOUN
easat-1680	75	12	is	be	AUX
easat-1680	75	13	utilised	utilise	VERB
easat-1680	75	14	to	to	PART
easat-1680	75	15	cover	cover	VERB
easat-1680	75	16	the	the	DET
easat-1680	75	17	negative	negative	ADJ
easat-1680	75	18	cash	cash	NOUN
easat-1680	75	19	flows	flow	NOUN
easat-1680	75	20	(	(	PUNCT
easat-1680	75	21	bruwer	bruwer	NOUN
easat-1680	75	22	and	and	CCONJ
easat-1680	75	23	hamman	hamman	NOUN
easat-1680	75	24	,	,	PUNCT
easat-1680	75	25	2005	2005	NUM
easat-1680	75	26	)	)	PUNCT
easat-1680	75	27	.	.	PUNCT
easat-1680	76	1	gup	gup	PROPN
easat-1680	76	2	and	and	CCONJ
easat-1680	76	3	samson	samson	PROPN
easat-1680	76	4	(	(	PUNCT
easat-1680	76	5	1993	1993	NUM
easat-1680	76	6	)	)	PUNCT
easat-1680	76	7	highlighted	highlight	VERB
easat-1680	76	8	that	that	SCONJ
easat-1680	76	9	a	a	DET
easat-1680	76	10	company	company	NOUN
easat-1680	76	11	with	with	ADP
easat-1680	76	12	the	the	DET
easat-1680	76	13	pattern	pattern	NOUN
easat-1680	76	14	faces	face	VERB
easat-1680	76	15	severe	severe	ADJ
easat-1680	76	16	financial	financial	ADJ
easat-1680	76	17	trouble	trouble	NOUN
easat-1680	76	18	due	due	ADP
easat-1680	76	19	to	to	ADP
easat-1680	76	20	no	no	DET
easat-1680	76	21	profits	profit	NOUN
easat-1680	76	22	and	and	CCONJ
easat-1680	76	23	low	low	ADJ
easat-1680	76	24	asset	asset	NOUN
easat-1680	76	25	growth	growth	NOUN
easat-1680	76	26	.	.	PUNCT
easat-1680	77	1	pattern	pattern	NOUN
easat-1680	77	2	8	8	NUM
easat-1680	77	3	(	(	PUNCT
easat-1680	77	4	cfp8	cfp8	PROPN
easat-1680	77	5	)	)	PUNCT
easat-1680	77	6	demonstrates	demonstrate	VERB
easat-1680	77	7	positive	positive	ADJ
easat-1680	77	8	movements	movement	NOUN
easat-1680	77	9	in	in	ADP
easat-1680	77	10	all	all	DET
easat-1680	77	11	three	three	NUM
easat-1680	77	12	components	component	NOUN
easat-1680	77	13	of	of	ADP
easat-1680	77	14	cash	cash	NOUN
easat-1680	77	15	from	from	ADP
easat-1680	77	16	operating	operate	VERB
easat-1680	77	17	,	,	PUNCT
easat-1680	77	18	investing	investing	NOUN
easat-1680	77	19	,	,	PUNCT
easat-1680	77	20	and	and	CCONJ
easat-1680	77	21	financing	financing	NOUN
easat-1680	77	22	activities	activity	NOUN
easat-1680	77	23	.	.	PUNCT
easat-1680	78	1	the	the	DET
easat-1680	78	2	situation	situation	NOUN
easat-1680	78	3	is	be	AUX
easat-1680	78	4	very	very	ADV
easat-1680	78	5	unusual	unusual	ADJ
easat-1680	78	6	,	,	PUNCT
easat-1680	78	7	indicating	indicate	VERB
easat-1680	78	8	a	a	DET
easat-1680	78	9	liquid	liquid	ADJ
easat-1680	78	10	company	company	NOUN
easat-1680	78	11	using	use	VERB
easat-1680	78	12	the	the	DET
easat-1680	78	13	cash	cash	NOUN
easat-1680	78	14	generated	generate	VERB
easat-1680	78	15	from	from	ADP
easat-1680	78	16	operations	operation	NOUN
easat-1680	78	17	,	,	PUNCT
easat-1680	78	18	sale	sale	NOUN
easat-1680	78	19	of	of	ADP
easat-1680	78	20	assets	asset	NOUN
easat-1680	78	21	,	,	PUNCT
easat-1680	78	22	and	and	CCONJ
easat-1680	78	23	financing	financing	NOUN
easat-1680	78	24	to	to	PART
easat-1680	78	25	accumulate	accumulate	VERB
easat-1680	78	26	piles	pile	NOUN
easat-1680	78	27	of	of	ADP
easat-1680	78	28	cash	cash	NOUN
easat-1680	78	29	for	for	ADP
easat-1680	78	30	strategic	strategic	ADJ
easat-1680	78	31	reasons	reason	NOUN
easat-1680	78	32	(	(	PUNCT
easat-1680	78	33	jantadej	jantadej	VERB
easat-1680	78	34	,	,	PUNCT
easat-1680	78	35	2006	2006	NUM
easat-1680	78	36	)	)	PUNCT
easat-1680	78	37	.	.	PUNCT
easat-1680	79	1	the	the	DET
easat-1680	79	2	life	life	NOUN
easat-1680	79	3	cycle	cycle	NOUN
easat-1680	79	4	theory	theory	NOUN
easat-1680	79	5	describes	describe	VERB
easat-1680	79	6	the	the	DET
easat-1680	79	7	company	company	NOUN
easat-1680	79	8	life	life	NOUN
easat-1680	79	9	cycle	cycle	NOUN
easat-1680	79	10	,	,	PUNCT
easat-1680	79	11	which	which	PRON
easat-1680	79	12	connects	connect	VERB
easat-1680	79	13	specific	specific	ADJ
easat-1680	79	14	characteristics	characteristic	NOUN
easat-1680	79	15	to	to	ADP
easat-1680	79	16	a	a	DET
easat-1680	79	17	company	company	NOUN
easat-1680	79	18	during	during	ADP
easat-1680	79	19	various	various	ADJ
easat-1680	79	20	phases	phase	NOUN
easat-1680	79	21	of	of	ADP
easat-1680	79	22	its	its	PRON
easat-1680	79	23	life	life	NOUN
easat-1680	79	24	cycle	cycle	NOUN
easat-1680	79	25	from	from	ADP
easat-1680	79	26	the	the	DET
easat-1680	79	27	start	start	NOUN
easat-1680	79	28	-	-	PUNCT
easat-1680	79	29	up	up	NOUN
easat-1680	79	30	to	to	ADP
easat-1680	79	31	growth	growth	NOUN
easat-1680	79	32	,	,	PUNCT
easat-1680	79	33	maturity	maturity	NOUN
easat-1680	79	34	,	,	PUNCT
easat-1680	79	35	and	and	CCONJ
easat-1680	79	36	decline	decline	NOUN
easat-1680	79	37	.	.	PUNCT
easat-1680	80	1	several	several	ADJ
easat-1680	80	2	characteristics	characteristic	NOUN
easat-1680	80	3	of	of	ADP
easat-1680	80	4	the	the	DET
easat-1680	80	5	company	company	NOUN
easat-1680	80	6	net	net	ADJ
easat-1680	80	7	income	income	NOUN
easat-1680	80	8	and	and	CCONJ
easat-1680	80	9	cash	cash	NOUN
easat-1680	80	10	flow	flow	NOUN
easat-1680	80	11	emerge	emerge	NOUN
easat-1680	80	12	(	(	PUNCT
easat-1680	80	13	mueller	mueller	NOUN
easat-1680	80	14	,	,	PUNCT
easat-1680	80	15	1972	1972	NUM
easat-1680	80	16	;	;	PUNCT
easat-1680	80	17	myers	myer	NOUN
easat-1680	80	18	,	,	PUNCT
easat-1680	80	19	1977	1977	NUM
easat-1680	80	20	)	)	PUNCT
easat-1680	80	21	at	at	ADP
easat-1680	80	22	each	each	DET
easat-1680	80	23	stage	stage	NOUN
easat-1680	80	24	.	.	PUNCT
easat-1680	81	1	the	the	DET
easat-1680	81	2	combination	combination	NOUN
easat-1680	81	3	of	of	ADP
easat-1680	81	4	operating	operating	NOUN
easat-1680	81	5	,	,	PUNCT
easat-1680	81	6	investing	investing	NOUN
easat-1680	81	7	,	,	PUNCT
easat-1680	81	8	and	and	CCONJ
easat-1680	81	9	financing	finance	VERB
easat-1680	81	10	cash	cash	NOUN
easat-1680	81	11	flows	flow	NOUN
easat-1680	81	12	in	in	ADP
easat-1680	81	13	a	a	DET
easat-1680	81	14	company	company	NOUN
easat-1680	81	15	presents	present	VERB
easat-1680	81	16	the	the	DET
easat-1680	81	17	company	company	NOUN
easat-1680	81	18	life	life	NOUN
easat-1680	81	19	cycle	cycle	NOUN
easat-1680	81	20	mapping	mapping	NOUN
easat-1680	81	21	at	at	ADP
easat-1680	81	22	every	every	DET
easat-1680	81	23	financial	financial	ADJ
easat-1680	81	24	statement	statement	NOUN
easat-1680	81	25	date	date	NOUN
easat-1680	81	26	and	and	CCONJ
easat-1680	81	27	function	function	NOUN
easat-1680	81	28	as	as	ADP
easat-1680	81	29	a	a	DET
easat-1680	81	30	benchmark	benchmark	NOUN
easat-1680	81	31	to	to	PART
easat-1680	81	32	evaluate	evaluate	VERB
easat-1680	81	33	company	company	NOUN
easat-1680	81	34	performance	performance	NOUN
easat-1680	81	35	.	.	PUNCT
easat-1680	82	1	gup	gup	PROPN
easat-1680	82	2	and	and	CCONJ
easat-1680	82	3	samson	samson	PROPN
easat-1680	82	4	(	(	PUNCT
easat-1680	82	5	1993	1993	NUM
easat-1680	82	6	)	)	PUNCT
easat-1680	82	7	investigated	investigate	VERB
easat-1680	82	8	the	the	DET
easat-1680	82	9	positive	positive	ADJ
easat-1680	82	10	or	or	CCONJ
easat-1680	82	11	negative	negative	ADJ
easat-1680	82	12	signs	sign	NOUN
easat-1680	82	13	of	of	ADP
easat-1680	82	14	the	the	DET
easat-1680	82	15	three	three	NUM
easat-1680	82	16	cash	cash	NOUN
easat-1680	82	17	flow	flow	NOUN
easat-1680	82	18	statement	statement	NOUN
easat-1680	82	19	components	component	NOUN
easat-1680	82	20	and	and	CCONJ
easat-1680	82	21	connected	connect	VERB
easat-1680	82	22	several	several	ADJ
easat-1680	82	23	characteristics	characteristic	NOUN
easat-1680	82	24	to	to	ADP
easat-1680	82	25	companies	company	NOUN
easat-1680	82	26	with	with	ADP
easat-1680	82	27	specific	specific	ADJ
easat-1680	82	28	cash	cash	NOUN
easat-1680	82	29	flow	flow	NOUN
easat-1680	82	30	patterns	pattern	NOUN
easat-1680	82	31	.	.	PUNCT
easat-1680	83	1	figure	figure	NOUN
easat-1680	83	2	1	1	NUM
easat-1680	83	3	presents	present	VERB
easat-1680	83	4	the	the	DET
easat-1680	83	5	cash	cash	NOUN
easat-1680	83	6	flow	flow	NOUN
easat-1680	83	7	pattern	pattern	NOUN
easat-1680	83	8	combinations	combination	NOUN
easat-1680	83	9	and	and	CCONJ
easat-1680	83	10	life	life	NOUN
easat-1680	83	11	cycle	cycle	NOUN
easat-1680	83	12	theory	theory	NOUN
easat-1680	83	13	.	.	PUNCT
easat-1680	84	1	a	a	DET
easat-1680	84	2	similar	similar	ADJ
easat-1680	84	3	cash	cash	NOUN
easat-1680	84	4	flow	flow	NOUN
easat-1680	84	5	pattern	pattern	NOUN
easat-1680	84	6	method	method	NOUN
easat-1680	84	7	was	be	AUX
easat-1680	84	8	also	also	ADV
easat-1680	84	9	proposed	propose	VERB
easat-1680	84	10	by	by	ADP
easat-1680	84	11	dickinson	dickinson	PROPN
easat-1680	84	12	(	(	PUNCT
easat-1680	84	13	2011	2011	NUM
easat-1680	84	14	)	)	PUNCT
easat-1680	84	15	to	to	PART
easat-1680	84	16	separate	separate	VERB
easat-1680	84	17	the	the	DET
easat-1680	84	18	stages	stage	NOUN
easat-1680	84	19	in	in	ADP
easat-1680	84	20	a	a	DET
easat-1680	84	21	company	company	NOUN
easat-1680	84	22	life	life	NOUN
easat-1680	84	23	cycle	cycle	NOUN
easat-1680	84	24	,	,	PUNCT
easat-1680	84	25	as	as	SCONJ
easat-1680	84	26	illustrated	illustrate	VERB
easat-1680	84	27	in	in	ADP
easat-1680	84	28	table	table	NOUN
easat-1680	84	29	0	0	NUM
easat-1680	84	30	below	below	ADV
easat-1680	84	31	.	.	PUNCT
easat-1680	85	1	figure	figure	NOUN
easat-1680	85	2	1	1	NUM
easat-1680	85	3	.	.	PUNCT
easat-1680	85	4	cash	cash	NOUN
easat-1680	85	5	flow	flow	NOUN
easat-1680	85	6	pattern	pattern	NOUN
easat-1680	85	7	combinations	combination	NOUN
easat-1680	85	8	and	and	CCONJ
easat-1680	85	9	the	the	DET
easat-1680	85	10	life	life	NOUN
easat-1680	85	11	cycle	cycle	NOUN
easat-1680	85	12	theory	theory	NOUN
easat-1680	85	13	.	.	PUNCT
easat-1680	86	1	source	source	NOUN
easat-1680	86	2	:	:	PUNCT
easat-1680	86	3	bruwer	bruwer	NOUN
easat-1680	86	4	and	and	CCONJ
easat-1680	86	5	hamman	hamman	PROPN
easat-1680	86	6	(	(	PUNCT
easat-1680	86	7	2005	2005	NUM
easat-1680	86	8	)	)	PUNCT
easat-1680	86	9	and	and	CCONJ
easat-1680	86	10	mulford	mulford	PROPN
easat-1680	86	11	and	and	CCONJ
easat-1680	86	12	comiskey	comiskey	PROPN
easat-1680	86	13	(	(	PUNCT
easat-1680	86	14	1996	1996	NUM
easat-1680	86	15	)	)	PUNCT
easat-1680	86	16	.	.	PUNCT
easat-1680	87	1	183	183	NUM
easat-1680	87	2	edelweiss	edelweiss	PROPN
easat-1680	87	3	applied	apply	VERB
easat-1680	87	4	science	science	NOUN
easat-1680	87	5	and	and	CCONJ
easat-1680	87	6	technology	technology	NOUN
easat-1680	87	7	issn	issn	PROPN
easat-1680	87	8	:	:	PUNCT
easat-1680	87	9	2576	2576	NUM
easat-1680	87	10	-	-	SYM
easat-1680	87	11	8484	8484	NUM
easat-1680	87	12	vol	vol	NOUN
easat-1680	87	13	.	.	PROPN
easat-1680	87	14	8	8	NUM
easat-1680	87	15	,	,	PUNCT
easat-1680	87	16	no	no	INTJ
easat-1680	87	17	.	.	NOUN
easat-1680	87	18	5	5	NUM
easat-1680	87	19	:	:	SYM
easat-1680	87	20	179	179	NUM
easat-1680	87	21	-	-	SYM
easat-1680	87	22	194	194	NUM
easat-1680	87	23	,	,	PUNCT
easat-1680	87	24	2024	2024	NUM
easat-1680	87	25	doi	doi	NOUN
easat-1680	87	26	:	:	PUNCT
easat-1680	87	27	10.55214/25768484.v8i5.1680	10.55214/25768484.v8i5.1680	NUM
easat-1680	87	28	©	©	PROPN
easat-1680	87	29	2024	2024	NUM
easat-1680	87	30	by	by	ADP
easat-1680	87	31	the	the	DET
easat-1680	87	32	authors	author	NOUN
easat-1680	87	33	;	;	PUNCT
easat-1680	87	34	licensee	licensee	PROPN
easat-1680	87	35	learning	learn	VERB
easat-1680	87	36	gate	gate	NOUN
easat-1680	87	37	table	table	NOUN
easat-1680	87	38	0	0	NUM
easat-1680	87	39	.	.	PUNCT
easat-1680	88	1	cash	cash	NOUN
easat-1680	88	2	flow	flow	NOUN
easat-1680	88	3	life	life	NOUN
easat-1680	88	4	cycle	cycle	NOUN
easat-1680	88	5	stages	stage	NOUN
easat-1680	88	6	according	accord	VERB
easat-1680	88	7	to	to	ADP
easat-1680	88	8	dickinson	dickinson	PROPN
easat-1680	88	9	(	(	PUNCT
easat-1680	88	10	2011	2011	NUM
easat-1680	88	11	)	)	PUNCT
easat-1680	88	12	.	.	PUNCT
easat-1680	89	1	models	model	NOUN
easat-1680	89	2	cash	cash	NOUN
easat-1680	89	3	flows	flow	NOUN
easat-1680	89	4	cfo	cfo	VERB
easat-1680	89	5	cfi	cfi	PROPN
easat-1680	89	6	cff	cff	PROPN
easat-1680	89	7	introduction	introduction	NOUN
easat-1680	89	8	+	+	CCONJ
easat-1680	89	9	growth	growth	NOUN
easat-1680	89	10	+	+	CCONJ
easat-1680	89	11	+	+	CCONJ
easat-1680	89	12	mature	mature	ADJ
easat-1680	89	13	+	+	CCONJ
easat-1680	89	14	shake	shake	NOUN
easat-1680	89	15	-	-	PUNCT
easat-1680	89	16	out	out	ADP
easat-1680	89	17	shake	shake	NOUN
easat-1680	89	18	-	-	PUNCT
easat-1680	89	19	out	out	NOUN
easat-1680	89	20	+	+	CCONJ
easat-1680	90	1	+	+	CCONJ
easat-1680	90	2	+	+	NUM
easat-1680	90	3	shake	shake	NOUN
easat-1680	90	4	-	-	PUNCT
easat-1680	90	5	out	out	NOUN
easat-1680	90	6	+	+	CCONJ
easat-1680	90	7	+	+	CCONJ
easat-1680	90	8	decline	decline	NOUN
easat-1680	90	9	+	+	CCONJ
easat-1680	90	10	+	+	CCONJ
easat-1680	90	11	decline	decline	NOUN
easat-1680	90	12	+	+	CCONJ
easat-1680	90	13	note	note	NOUN
easat-1680	90	14	:	:	PUNCT
easat-1680	90	15	cfo	cfo	ADJ
easat-1680	90	16	:	:	PUNCT
easat-1680	90	17	cash	cash	NOUN
easat-1680	90	18	flow	flow	NOUN
easat-1680	90	19	from	from	ADP
easat-1680	90	20	operating	operate	VERB
easat-1680	90	21	activities	activity	NOUN
easat-1680	90	22	,	,	PUNCT
easat-1680	90	23	cfi	cfi	NOUN
easat-1680	90	24	:	:	PUNCT
easat-1680	90	25	cash	cash	NOUN
easat-1680	90	26	flow	flow	NOUN
easat-1680	90	27	from	from	ADP
easat-1680	90	28	investing	invest	VERB
easat-1680	90	29	activities	activity	NOUN
easat-1680	90	30	,	,	PUNCT
easat-1680	90	31	and	and	CCONJ
easat-1680	90	32	cff	cff	ADV
easat-1680	90	33	:	:	PUNCT
easat-1680	90	34	cash	cash	NOUN
easat-1680	90	35	flow	flow	NOUN
easat-1680	90	36	from	from	ADP
easat-1680	90	37	financing	financing	NOUN
easat-1680	90	38	activities	activity	NOUN
easat-1680	90	39	.	.	PUNCT
easat-1680	91	1	companies	company	NOUN
easat-1680	91	2	at	at	ADP
easat-1680	91	3	the	the	DET
easat-1680	91	4	start	start	VERB
easat-1680	91	5	-	-	PUNCT
easat-1680	91	6	up	up	ADP
easat-1680	91	7	phase	phase	NOUN
easat-1680	91	8	usually	usually	ADV
easat-1680	91	9	face	face	VERB
easat-1680	91	10	the	the	DET
easat-1680	91	11	cash	cash	NOUN
easat-1680	91	12	flow	flow	NOUN
easat-1680	91	13	pattern	pattern	NOUN
easat-1680	91	14	5	5	NUM
easat-1680	91	15	(	(	PUNCT
easat-1680	91	16	cfp5	cfp5	PROPN
easat-1680	91	17	)	)	PUNCT
easat-1680	91	18	(	(	PUNCT
easat-1680	91	19	-,-,+	-,-,+	PROPN
easat-1680	91	20	)	)	PUNCT
easat-1680	91	21	.	.	PUNCT
easat-1680	92	1	the	the	DET
easat-1680	92	2	negative	negative	ADJ
easat-1680	92	3	cash	cash	NOUN
easat-1680	92	4	flow	flow	NOUN
easat-1680	92	5	from	from	ADP
easat-1680	92	6	operating	operate	VERB
easat-1680	92	7	activities	activity	NOUN
easat-1680	92	8	occurs	occur	VERB
easat-1680	92	9	from	from	ADP
easat-1680	92	10	expanding	expand	VERB
easat-1680	92	11	the	the	DET
easat-1680	92	12	current	current	ADJ
easat-1680	92	13	assets	asset	NOUN
easat-1680	92	14	(	(	PUNCT
easat-1680	92	15	bruwer	bruwer	NOUN
easat-1680	92	16	and	and	CCONJ
easat-1680	92	17	hamman	hamman	NOUN
easat-1680	92	18	,	,	PUNCT
easat-1680	92	19	2005	2005	NUM
easat-1680	92	20	)	)	PUNCT
easat-1680	92	21	.	.	PUNCT
easat-1680	93	1	furthermore	furthermore	ADV
easat-1680	93	2	,	,	PUNCT
easat-1680	93	3	companies	company	NOUN
easat-1680	93	4	at	at	ADP
easat-1680	93	5	the	the	DET
easat-1680	93	6	start	start	VERB
easat-1680	93	7	-	-	PUNCT
easat-1680	93	8	up	up	ADP
easat-1680	93	9	phase	phase	NOUN
easat-1680	93	10	generally	generally	ADV
easat-1680	93	11	own	own	VERB
easat-1680	93	12	investments	investment	NOUN
easat-1680	93	13	in	in	ADP
easat-1680	93	14	non	non	ADJ
easat-1680	93	15	-	-	ADJ
easat-1680	93	16	current	current	ADJ
easat-1680	93	17	assets	asset	NOUN
easat-1680	93	18	,	,	PUNCT
easat-1680	93	19	and	and	CCONJ
easat-1680	93	20	the	the	DET
easat-1680	93	21	company	company	NOUN
easat-1680	93	22	expansion	expansion	NOUN
easat-1680	93	23	is	be	AUX
easat-1680	93	24	funded	fund	VERB
easat-1680	93	25	by	by	ADP
easat-1680	93	26	debt	debt	NOUN
easat-1680	93	27	from	from	ADP
easat-1680	93	28	loans	loan	NOUN
easat-1680	93	29	or	or	CCONJ
easat-1680	93	30	equity	equity	NOUN
easat-1680	93	31	through	through	ADP
easat-1680	93	32	issuing	issue	VERB
easat-1680	93	33	new	new	ADJ
easat-1680	93	34	shares	share	NOUN
easat-1680	93	35	.	.	PUNCT
easat-1680	94	1	the	the	DET
easat-1680	94	2	company	company	NOUN
easat-1680	94	3	undergoes	undergo	VERB
easat-1680	94	4	cash	cash	NOUN
easat-1680	94	5	flow	flow	NOUN
easat-1680	94	6	pattern	pattern	NOUN
easat-1680	94	7	3	3	NUM
easat-1680	94	8	(	(	PUNCT
easat-1680	94	9	cfp3	cfp3	NOUN
easat-1680	94	10	)	)	PUNCT
easat-1680	94	11	(	(	PUNCT
easat-1680	94	12	+	+	ADV
easat-1680	94	13	,	,	PUNCT
easat-1680	94	14	-,+	-,+	NUM
easat-1680	94	15	)	)	PUNCT
easat-1680	94	16	upon	upon	SCONJ
easat-1680	94	17	progressing	progress	VERB
easat-1680	94	18	,	,	PUNCT
easat-1680	94	19	expanding	expand	VERB
easat-1680	94	20	with	with	ADP
easat-1680	94	21	potential	potential	ADJ
easat-1680	94	22	growth	growth	NOUN
easat-1680	94	23	opportunities	opportunity	NOUN
easat-1680	94	24	.	.	PUNCT
easat-1680	95	1	although	although	SCONJ
easat-1680	95	2	cash	cash	NOUN
easat-1680	95	3	is	be	AUX
easat-1680	95	4	generated	generate	VERB
easat-1680	95	5	from	from	ADP
easat-1680	95	6	the	the	DET
easat-1680	95	7	operating	operating	NOUN
easat-1680	95	8	activities	activity	NOUN
easat-1680	95	9	,	,	PUNCT
easat-1680	95	10	the	the	DET
easat-1680	95	11	amount	amount	NOUN
easat-1680	95	12	is	be	AUX
easat-1680	95	13	insufficient	insufficient	ADJ
easat-1680	95	14	to	to	PART
easat-1680	95	15	fund	fund	VERB
easat-1680	95	16	the	the	DET
easat-1680	95	17	investing	investing	NOUN
easat-1680	95	18	activities	activity	NOUN
easat-1680	95	19	.	.	PUNCT
easat-1680	96	1	the	the	DET
easat-1680	96	2	phase	phase	NOUN
easat-1680	96	3	involves	involve	VERB
easat-1680	96	4	the	the	DET
easat-1680	96	5	company	company	NOUN
easat-1680	96	6	sourcing	source	VERB
easat-1680	96	7	for	for	ADP
easat-1680	96	8	funding	funding	NOUN
easat-1680	96	9	from	from	ADP
easat-1680	96	10	the	the	DET
easat-1680	96	11	financing	financing	NOUN
easat-1680	96	12	activities	activity	NOUN
easat-1680	96	13	.	.	PUNCT
easat-1680	97	1	investors	investor	NOUN
easat-1680	97	2	will	will	AUX
easat-1680	97	3	be	be	AUX
easat-1680	97	4	interested	interested	ADJ
easat-1680	97	5	as	as	SCONJ
easat-1680	97	6	the	the	DET
easat-1680	97	7	company	company	NOUN
easat-1680	97	8	demonstrates	demonstrate	VERB
easat-1680	97	9	potential	potential	ADJ
easat-1680	97	10	growth	growth	NOUN
easat-1680	97	11	opportunities	opportunity	NOUN
easat-1680	97	12	and	and	CCONJ
easat-1680	97	13	begins	begin	VERB
easat-1680	97	14	investing	invest	VERB
easat-1680	97	15	in	in	ADP
easat-1680	97	16	new	new	ADJ
easat-1680	97	17	shares	share	NOUN
easat-1680	97	18	or	or	CCONJ
easat-1680	97	19	granting	grant	VERB
easat-1680	97	20	new	new	ADJ
easat-1680	97	21	loans	loan	NOUN
easat-1680	97	22	as	as	SCONJ
easat-1680	97	23	they	they	PRON
easat-1680	97	24	believe	believe	VERB
easat-1680	97	25	the	the	DET
easat-1680	97	26	company	company	NOUN
easat-1680	97	27	can	can	AUX
easat-1680	97	28	repay	repay	VERB
easat-1680	97	29	(	(	PUNCT
easat-1680	97	30	gup	gup	NOUN
easat-1680	97	31	and	and	CCONJ
easat-1680	97	32	samson	samson	PROPN
easat-1680	97	33	,	,	PUNCT
easat-1680	97	34	1993	1993	NUM
easat-1680	97	35	)	)	PUNCT
easat-1680	97	36	.	.	PUNCT
easat-1680	98	1	the	the	DET
easat-1680	98	2	company	company	NOUN
easat-1680	98	3	experiences	experience	VERB
easat-1680	98	4	cash	cash	NOUN
easat-1680	98	5	flow	flow	NOUN
easat-1680	98	6	pattern	pattern	NOUN
easat-1680	98	7	2	2	NUM
easat-1680	98	8	(	(	PUNCT
easat-1680	98	9	cfp2	cfp2	PROPN
easat-1680	98	10	)	)	PUNCT
easat-1680	98	11	(	(	PUNCT
easat-1680	98	12	+	+	ADV
easat-1680	98	13	,	,	PUNCT
easat-1680	98	14	-,-	-,-	INTJ
easat-1680	98	15	)	)	PUNCT
easat-1680	98	16	upon	upon	SCONJ
easat-1680	98	17	entering	enter	VERB
easat-1680	98	18	the	the	DET
easat-1680	98	19	mature	mature	ADJ
easat-1680	98	20	stage	stage	NOUN
easat-1680	98	21	,	,	PUNCT
easat-1680	98	22	involving	involve	VERB
easat-1680	98	23	generating	generate	VERB
easat-1680	98	24	sufficient	sufficient	ADJ
easat-1680	98	25	cash	cash	NOUN
easat-1680	98	26	to	to	PART
easat-1680	98	27	finance	finance	VERB
easat-1680	98	28	operations	operation	NOUN
easat-1680	98	29	.	.	PUNCT
easat-1680	99	1	the	the	DET
easat-1680	99	2	company	company	NOUN
easat-1680	99	3	could	could	AUX
easat-1680	99	4	experience	experience	VERB
easat-1680	99	5	potential	potential	ADJ
easat-1680	99	6	expansion	expansion	NOUN
easat-1680	99	7	and	and	CCONJ
easat-1680	99	8	repay	repay	NOUN
easat-1680	99	9	loans	loan	NOUN
easat-1680	99	10	.	.	PUNCT
easat-1680	100	1	the	the	DET
easat-1680	100	2	company	company	NOUN
easat-1680	100	3	enters	enter	VERB
easat-1680	100	4	the	the	DET
easat-1680	100	5	shake	shake	NOUN
easat-1680	100	6	-	-	PUNCT
easat-1680	100	7	out	out	ADP
easat-1680	100	8	stage	stage	NOUN
easat-1680	100	9	when	when	SCONJ
easat-1680	100	10	it	it	PRON
easat-1680	100	11	displays	display	VERB
easat-1680	100	12	cash	cash	NOUN
easat-1680	100	13	flow	flow	NOUN
easat-1680	100	14	pattern	pattern	NOUN
easat-1680	100	15	7	7	NUM
easat-1680	100	16	(	(	PUNCT
easat-1680	100	17	cfp7	cfp7	PROPN
easat-1680	100	18	)	)	PUNCT
easat-1680	100	19	(	(	PUNCT
easat-1680	100	20	-,-,-	-,-,-	X
easat-1680	100	21	)	)	PUNCT
easat-1680	100	22	,	,	PUNCT
easat-1680	100	23	cash	cash	NOUN
easat-1680	100	24	flow	flow	NOUN
easat-1680	100	25	pattern	pattern	NOUN
easat-1680	100	26	8	8	NUM
easat-1680	100	27	(	(	PUNCT
easat-1680	100	28	cfp8	cfp8	PROPN
easat-1680	100	29	)	)	PUNCT
easat-1680	100	30	(	(	PUNCT
easat-1680	100	31	+	+	ADJ
easat-1680	100	32	,	,	PUNCT
easat-1680	100	33	+	+	ADJ
easat-1680	100	34	,	,	PUNCT
easat-1680	100	35	+	+	NOUN
easat-1680	100	36	)	)	PUNCT
easat-1680	100	37	,	,	PUNCT
easat-1680	100	38	or	or	CCONJ
easat-1680	100	39	cash	cash	NOUN
easat-1680	100	40	flow	flow	NOUN
easat-1680	100	41	pattern	pattern	NOUN
easat-1680	100	42	1	1	NUM
easat-1680	100	43	(	(	PUNCT
easat-1680	100	44	cfp1	cfp1	NOUN
easat-1680	100	45	)	)	PUNCT
easat-1680	100	46	(	(	PUNCT
easat-1680	100	47	+	+	ADJ
easat-1680	100	48	,	,	PUNCT
easat-1680	100	49	+	+	ADJ
easat-1680	100	50	,	,	PUNCT
easat-1680	100	51	-	-	PUNCT
easat-1680	100	52	)	)	PUNCT
easat-1680	100	53	.	.	PUNCT
easat-1680	101	1	a	a	DET
easat-1680	101	2	shake	shake	NOUN
easat-1680	101	3	-	-	PUNCT
easat-1680	101	4	out	out	ADP
easat-1680	101	5	stage	stage	NOUN
easat-1680	101	6	involves	involve	VERB
easat-1680	101	7	company	company	NOUN
easat-1680	101	8	shrinkage	shrinkage	NOUN
easat-1680	101	9	denoting	denote	VERB
easat-1680	101	10	a	a	DET
easat-1680	101	11	positive	positive	ADJ
easat-1680	101	12	cash	cash	NOUN
easat-1680	101	13	flow	flow	NOUN
easat-1680	101	14	from	from	ADP
easat-1680	101	15	operations	operation	NOUN
easat-1680	101	16	,	,	PUNCT
easat-1680	101	17	but	but	CCONJ
easat-1680	101	18	the	the	DET
easat-1680	101	19	cash	cash	NOUN
easat-1680	101	20	may	may	AUX
easat-1680	101	21	be	be	AUX
easat-1680	101	22	utilised	utilise	VERB
easat-1680	101	23	to	to	PART
easat-1680	101	24	redeem	redeem	VERB
easat-1680	101	25	company	company	NOUN
easat-1680	101	26	debts	debt	NOUN
easat-1680	101	27	.	.	PUNCT
easat-1680	102	1	the	the	DET
easat-1680	102	2	positive	positive	ADJ
easat-1680	102	3	cash	cash	NOUN
easat-1680	102	4	flow	flow	NOUN
easat-1680	102	5	may	may	AUX
easat-1680	102	6	be	be	AUX
easat-1680	102	7	insufficient	insufficient	ADJ
easat-1680	102	8	,	,	PUNCT
easat-1680	102	9	causing	cause	VERB
easat-1680	102	10	the	the	DET
easat-1680	102	11	companies	company	NOUN
easat-1680	102	12	to	to	PART
easat-1680	102	13	sell	sell	VERB
easat-1680	102	14	fixed	fix	VERB
easat-1680	102	15	assets	asset	NOUN
easat-1680	102	16	or	or	CCONJ
easat-1680	102	17	investments	investment	NOUN
easat-1680	102	18	to	to	PART
easat-1680	102	19	cover	cover	VERB
easat-1680	102	20	debt	debt	NOUN
easat-1680	102	21	repayment	repayment	NOUN
easat-1680	102	22	.	.	PUNCT
easat-1680	103	1	the	the	DET
easat-1680	103	2	company	company	NOUN
easat-1680	103	3	may	may	AUX
easat-1680	103	4	also	also	ADV
easat-1680	103	5	experience	experience	VERB
easat-1680	103	6	negative	negative	ADJ
easat-1680	103	7	cash	cash	NOUN
easat-1680	103	8	flow	flow	NOUN
easat-1680	103	9	from	from	ADP
easat-1680	103	10	operating	operate	VERB
easat-1680	103	11	,	,	PUNCT
easat-1680	103	12	investing	investing	NOUN
easat-1680	103	13	,	,	PUNCT
easat-1680	103	14	and	and	CCONJ
easat-1680	103	15	financing	financing	NOUN
easat-1680	103	16	activities	activity	NOUN
easat-1680	103	17	,	,	PUNCT
easat-1680	103	18	signifying	signify	VERB
easat-1680	103	19	a	a	DET
easat-1680	103	20	major	major	ADJ
easat-1680	103	21	financial	financial	ADJ
easat-1680	103	22	problem	problem	NOUN
easat-1680	103	23	due	due	ADP
easat-1680	103	24	to	to	ADP
easat-1680	103	25	low	low	ADJ
easat-1680	103	26	asset	asset	NOUN
easat-1680	103	27	growth	growth	NOUN
easat-1680	103	28	and	and	CCONJ
easat-1680	103	29	low	low	ADJ
easat-1680	103	30	profitability	profitability	NOUN
easat-1680	103	31	.	.	PUNCT
easat-1680	104	1	the	the	DET
easat-1680	104	2	company	company	NOUN
easat-1680	104	3	in	in	ADP
easat-1680	104	4	the	the	DET
easat-1680	104	5	shake	shake	NOUN
easat-1680	104	6	-	-	PUNCT
easat-1680	104	7	out	out	ADP
easat-1680	104	8	stage	stage	NOUN
easat-1680	104	9	may	may	AUX
easat-1680	104	10	generate	generate	VERB
easat-1680	104	11	cash	cash	NOUN
easat-1680	104	12	from	from	ADP
easat-1680	104	13	operating	operate	VERB
easat-1680	104	14	activities	activity	NOUN
easat-1680	104	15	,	,	PUNCT
easat-1680	104	16	sales	sale	NOUN
easat-1680	104	17	from	from	ADP
easat-1680	104	18	fixed	fix	VERB
easat-1680	104	19	assets	asset	NOUN
easat-1680	104	20	,	,	PUNCT
easat-1680	104	21	or	or	CCONJ
easat-1680	104	22	the	the	DET
easat-1680	104	23	drawdown	drawdown	NOUN
easat-1680	104	24	of	of	ADP
easat-1680	104	25	loans	loan	NOUN
easat-1680	104	26	.	.	PUNCT
easat-1680	105	1	the	the	DET
easat-1680	105	2	scenario	scenario	NOUN
easat-1680	105	3	is	be	AUX
easat-1680	105	4	temporary	temporary	ADJ
easat-1680	105	5	and	and	CCONJ
easat-1680	105	6	exceptional	exceptional	ADJ
easat-1680	105	7	(	(	PUNCT
easat-1680	105	8	bruwer	bruwer	NOUN
easat-1680	105	9	and	and	CCONJ
easat-1680	105	10	hamman	hamman	NOUN
easat-1680	105	11	,	,	PUNCT
easat-1680	105	12	2005	2005	NUM
easat-1680	105	13	)	)	PUNCT
easat-1680	105	14	based	base	VERB
easat-1680	105	15	on	on	ADP
easat-1680	105	16	the	the	DET
easat-1680	105	17	ratios	ratio	NOUN
easat-1680	105	18	.	.	PUNCT
easat-1680	106	1	gup	gup	NOUN
easat-1680	106	2	and	and	CCONJ
easat-1680	106	3	samson	samson	PROPN
easat-1680	106	4	(	(	PUNCT
easat-1680	106	5	1993	1993	NUM
easat-1680	106	6	)	)	PUNCT
easat-1680	106	7	stated	state	VERB
easat-1680	106	8	that	that	SCONJ
easat-1680	106	9	companies	company	NOUN
easat-1680	106	10	with	with	ADP
easat-1680	106	11	the	the	DET
easat-1680	106	12	traits	trait	NOUN
easat-1680	106	13	own	own	VERB
easat-1680	106	14	low	low	ADJ
easat-1680	106	15	total	total	ADJ
easat-1680	106	16	assets	asset	NOUN
easat-1680	106	17	,	,	PUNCT
easat-1680	106	18	with	with	ADP
easat-1680	106	19	negative	negative	ADJ
easat-1680	106	20	growth	growth	NOUN
easat-1680	106	21	rates	rate	NOUN
easat-1680	106	22	,	,	PUNCT
easat-1680	106	23	and	and	CCONJ
easat-1680	106	24	are	be	AUX
easat-1680	106	25	not	not	PART
easat-1680	106	26	profitable	profitable	ADJ
easat-1680	106	27	.	.	PUNCT
easat-1680	107	1	cash	cash	NOUN
easat-1680	107	2	flow	flow	NOUN
easat-1680	107	3	patterns	pattern	NOUN
easat-1680	107	4	4	4	NUM
easat-1680	107	5	(	(	PUNCT
easat-1680	107	6	cfp4	cfp4	PROPN
easat-1680	107	7	)	)	PUNCT
easat-1680	107	8	(	(	PUNCT
easat-1680	107	9	-,+,+	-,+,+	NUM
easat-1680	107	10	)	)	PUNCT
easat-1680	107	11	and	and	CCONJ
easat-1680	107	12	6	6	NUM
easat-1680	107	13	(	(	PUNCT
easat-1680	107	14	cfp6	cfp6	PROPN
easat-1680	107	15	)	)	PUNCT
easat-1680	107	16	(	(	PUNCT
easat-1680	107	17	-,+,-	-,+,-	PROPN
easat-1680	107	18	)	)	PUNCT
easat-1680	107	19	demonstrates	demonstrate	VERB
easat-1680	107	20	the	the	DET
easat-1680	107	21	decline	decline	NOUN
easat-1680	107	22	stage	stage	NOUN
easat-1680	107	23	of	of	ADP
easat-1680	107	24	companies	company	NOUN
easat-1680	107	25	.	.	PUNCT
easat-1680	108	1	selling	sell	VERB
easat-1680	108	2	fixed	fix	VERB
easat-1680	108	3	assets	asset	NOUN
easat-1680	108	4	and	and	CCONJ
easat-1680	108	5	investments	investment	NOUN
easat-1680	108	6	indicates	indicate	VERB
easat-1680	108	7	the	the	DET
easat-1680	108	8	company	company	NOUN
easat-1680	108	9	is	be	AUX
easat-1680	108	10	not	not	PART
easat-1680	108	11	in	in	ADP
easat-1680	108	12	the	the	DET
easat-1680	108	13	growth	growth	NOUN
easat-1680	108	14	phase	phase	NOUN
easat-1680	108	15	,	,	PUNCT
easat-1680	108	16	particularly	particularly	ADV
easat-1680	108	17	with	with	ADP
easat-1680	108	18	the	the	DET
easat-1680	108	19	negative	negative	ADJ
easat-1680	108	20	cash	cash	NOUN
easat-1680	108	21	from	from	ADP
easat-1680	108	22	operations	operation	NOUN
easat-1680	108	23	signifying	signify	VERB
easat-1680	108	24	slow	slow	ADJ
easat-1680	108	25	operations	operation	NOUN
easat-1680	108	26	with	with	ADP
easat-1680	108	27	a	a	DET
easat-1680	108	28	possible	possible	ADJ
easat-1680	108	29	net	net	ADJ
easat-1680	108	30	loss	loss	NOUN
easat-1680	108	31	,	,	PUNCT
easat-1680	108	32	failing	fail	VERB
easat-1680	108	33	to	to	PART
easat-1680	108	34	generate	generate	VERB
easat-1680	108	35	sufficient	sufficient	ADJ
easat-1680	108	36	cash	cash	NOUN
easat-1680	108	37	.	.	PUNCT
easat-1680	109	1	debt	debt	NOUN
easat-1680	109	2	repayment	repayment	NOUN
easat-1680	109	3	adds	add	VERB
easat-1680	109	4	burden	burden	NOUN
easat-1680	109	5	,	,	PUNCT
easat-1680	109	6	leading	lead	VERB
easat-1680	109	7	to	to	ADP
easat-1680	109	8	liquidation	liquidation	NOUN
easat-1680	109	9	(	(	PUNCT
easat-1680	109	10	bruwer	bruwer	NOUN
easat-1680	109	11	and	and	CCONJ
easat-1680	109	12	hamman	hamman	NOUN
easat-1680	109	13	,	,	PUNCT
easat-1680	109	14	2005	2005	NUM
easat-1680	109	15	)	)	PUNCT
easat-1680	109	16	.	.	PUNCT
easat-1680	110	1	3	3	X
easat-1680	110	2	.	.	X
easat-1680	110	3	hypothesis	hypothesis	NOUN
easat-1680	110	4	development	development	NOUN
easat-1680	110	5	beaver	beaver	NOUN
easat-1680	110	6	(	(	PUNCT
easat-1680	110	7	1966	1966	NUM
easat-1680	110	8	)	)	PUNCT
easat-1680	110	9	suggested	suggest	VERB
easat-1680	110	10	that	that	SCONJ
easat-1680	110	11	company	company	NOUN
easat-1680	110	12	exhibit	exhibit	VERB
easat-1680	110	13	signs	sign	NOUN
easat-1680	110	14	of	of	ADP
easat-1680	110	15	financial	financial	ADJ
easat-1680	110	16	distress	distress	NOUN
easat-1680	110	17	upon	upon	SCONJ
easat-1680	110	18	failure	failure	NOUN
easat-1680	110	19	to	to	PART
easat-1680	110	20	generate	generate	VERB
easat-1680	110	21	enough	enough	ADJ
easat-1680	110	22	cash	cash	NOUN
easat-1680	110	23	to	to	PART
easat-1680	110	24	meet	meet	VERB
easat-1680	110	25	its	its	PRON
easat-1680	110	26	needs	need	NOUN
easat-1680	110	27	.	.	PUNCT
easat-1680	111	1	a	a	DET
easat-1680	111	2	financially	financially	ADV
easat-1680	111	3	distressed	distressed	ADJ
easat-1680	111	4	company	company	NOUN
easat-1680	111	5	experiencing	experience	VERB
easat-1680	111	6	a	a	DET
easat-1680	111	7	cash	cash	NOUN
easat-1680	111	8	deficit	deficit	NOUN
easat-1680	111	9	from	from	ADP
easat-1680	111	10	operations	operation	NOUN
easat-1680	111	11	tend	tend	VERB
easat-1680	111	12	to	to	PART
easat-1680	111	13	obtain	obtain	VERB
easat-1680	111	14	and	and	CCONJ
easat-1680	111	15	use	use	VERB
easat-1680	111	16	cash	cash	NOUN
easat-1680	111	17	from	from	ADP
easat-1680	111	18	investing	invest	VERB
easat-1680	111	19	or	or	CCONJ
easat-1680	111	20	financing	financing	NOUN
easat-1680	111	21	activities	activity	NOUN
easat-1680	111	22	to	to	PART
easat-1680	111	23	compensate	compensate	VERB
easat-1680	111	24	the	the	DET
easat-1680	111	25	deficit	deficit	NOUN
easat-1680	111	26	.	.	PUNCT
easat-1680	112	1	past	past	ADJ
easat-1680	112	2	studies	study	NOUN
easat-1680	112	3	suggested	suggest	VERB
easat-1680	112	4	that	that	SCONJ
easat-1680	112	5	a	a	DET
easat-1680	112	6	financially	financially	ADV
easat-1680	112	7	distressed	distressed	ADJ
easat-1680	112	8	company	company	NOUN
easat-1680	112	9	would	would	AUX
easat-1680	112	10	possess	possess	VERB
easat-1680	112	11	insufficient	insufficient	ADJ
easat-1680	112	12	cash	cash	NOUN
easat-1680	112	13	from	from	ADP
easat-1680	112	14	operations	operation	NOUN
easat-1680	112	15	(	(	PUNCT
easat-1680	112	16	largay	largay	NOUN
easat-1680	112	17	and	and	CCONJ
easat-1680	112	18	stickney	stickney	NOUN
easat-1680	112	19	,	,	PUNCT
easat-1680	112	20	1980	1980	NUM
easat-1680	112	21	)	)	PUNCT
easat-1680	112	22	,	,	PUNCT
easat-1680	112	23	sell	sell	VERB
easat-1680	112	24	assets	asset	NOUN
easat-1680	112	25	and	and	CCONJ
easat-1680	112	26	other	other	ADJ
easat-1680	112	27	investments	investment	NOUN
easat-1680	112	28	(	(	PUNCT
easat-1680	112	29	ward	ward	NOUN
easat-1680	112	30	and	and	CCONJ
easat-1680	112	31	foster	foster	ADJ
easat-1680	112	32	,	,	PUNCT
easat-1680	112	33	1996	1996	NUM
easat-1680	112	34	)	)	PUNCT
easat-1680	112	35	,	,	PUNCT
easat-1680	112	36	184	184	NUM
easat-1680	112	37	edelweiss	edelweiss	PROPN
easat-1680	112	38	applied	apply	VERB
easat-1680	112	39	science	science	NOUN
easat-1680	112	40	and	and	CCONJ
easat-1680	112	41	technology	technology	NOUN
easat-1680	112	42	issn	issn	PROPN
easat-1680	112	43	:	:	PUNCT
easat-1680	112	44	2576	2576	NUM
easat-1680	112	45	-	-	SYM
easat-1680	112	46	8484	8484	NUM
easat-1680	112	47	vol	vol	NOUN
easat-1680	112	48	.	.	PROPN
easat-1680	112	49	8	8	NUM
easat-1680	112	50	,	,	PUNCT
easat-1680	112	51	no	no	INTJ
easat-1680	112	52	.	.	NOUN
easat-1680	112	53	5	5	NUM
easat-1680	112	54	:	:	SYM
easat-1680	112	55	179	179	NUM
easat-1680	112	56	-	-	SYM
easat-1680	112	57	194	194	NUM
easat-1680	112	58	,	,	PUNCT
easat-1680	112	59	2024	2024	NUM
easat-1680	112	60	doi	doi	NOUN
easat-1680	112	61	:	:	PUNCT
easat-1680	112	62	10.55214/25768484.v8i5.1680	10.55214/25768484.v8i5.1680	NUM
easat-1680	112	63	©	©	PROPN
easat-1680	112	64	2024	2024	NUM
easat-1680	112	65	by	by	ADP
easat-1680	112	66	the	the	DET
easat-1680	112	67	authors	author	NOUN
easat-1680	112	68	;	;	PUNCT
easat-1680	112	69	licensee	licensee	PROPN
easat-1680	112	70	learning	learn	VERB
easat-1680	112	71	gate	gate	NOUN
easat-1680	112	72	acquire	acquire	VERB
easat-1680	112	73	external	external	ADJ
easat-1680	112	74	financing	financing	NOUN
easat-1680	112	75	to	to	PART
easat-1680	112	76	solve	solve	VERB
easat-1680	112	77	financial	financial	ADJ
easat-1680	112	78	problems	problem	NOUN
easat-1680	112	79	(	(	PUNCT
easat-1680	112	80	ward	ward	NOUN
easat-1680	112	81	,	,	PUNCT
easat-1680	112	82	1994	1994	NUM
easat-1680	112	83	)	)	PUNCT
easat-1680	112	84	,	,	PUNCT
easat-1680	112	85	seek	seek	VERB
easat-1680	112	86	short	short	ADJ
easat-1680	112	87	-	-	PUNCT
easat-1680	112	88	term	term	NOUN
easat-1680	112	89	financing	financing	NOUN
easat-1680	112	90	and	and	CCONJ
easat-1680	112	91	experience	experience	NOUN
easat-1680	112	92	difficulties	difficulty	NOUN
easat-1680	112	93	in	in	ADP
easat-1680	112	94	obtaining	obtain	VERB
easat-1680	112	95	long	long	ADJ
easat-1680	112	96	-	-	PUNCT
easat-1680	112	97	term	term	NOUN
easat-1680	112	98	financing	financing	NOUN
easat-1680	112	99	or	or	CCONJ
easat-1680	112	100	repay	repay	VERB
easat-1680	112	101	long	long	ADJ
easat-1680	112	102	-	-	PUNCT
easat-1680	112	103	term	term	NOUN
easat-1680	112	104	debt	debt	NOUN
easat-1680	112	105	obligations	obligation	NOUN
easat-1680	112	106	in	in	ADP
easat-1680	112	107	following	follow	VERB
easat-1680	112	108	years	year	NOUN
easat-1680	112	109	(	(	PUNCT
easat-1680	112	110	ward	ward	NOUN
easat-1680	112	111	,	,	PUNCT
easat-1680	112	112	1992	1992	NUM
easat-1680	112	113	)	)	PUNCT
easat-1680	112	114	.	.	PUNCT
easat-1680	113	1	the	the	DET
easat-1680	113	2	study	study	NOUN
easat-1680	113	3	investigates	investigate	VERB
easat-1680	113	4	the	the	DET
easat-1680	113	5	relationship	relationship	NOUN
easat-1680	113	6	between	between	ADP
easat-1680	113	7	cash	cash	NOUN
easat-1680	113	8	flow	flow	NOUN
easat-1680	113	9	pattern	pattern	NOUN
easat-1680	113	10	and	and	CCONJ
easat-1680	113	11	financial	financial	ADJ
easat-1680	113	12	distress	distress	NOUN
easat-1680	113	13	in	in	ADP
easat-1680	113	14	public	public	ADJ
easat-1680	113	15	listed	list	VERB
easat-1680	113	16	companies	company	NOUN
easat-1680	113	17	in	in	ADP
easat-1680	113	18	malaysia	malaysia	PROPN
easat-1680	113	19	and	and	CCONJ
easat-1680	113	20	the	the	DET
easat-1680	113	21	effectiveness	effectiveness	NOUN
easat-1680	113	22	in	in	ADP
easat-1680	113	23	predicting	predict	VERB
easat-1680	113	24	financial	financial	ADJ
easat-1680	113	25	distress	distress	NOUN
easat-1680	113	26	.	.	PUNCT
easat-1680	114	1	the	the	DET
easat-1680	114	2	cash	cash	NOUN
easat-1680	114	3	flow	flow	NOUN
easat-1680	114	4	patterns	pattern	NOUN
easat-1680	114	5	are	be	AUX
easat-1680	114	6	independent	independent	ADJ
easat-1680	114	7	variables	variable	NOUN
easat-1680	114	8	divided	divide	VERB
easat-1680	114	9	into	into	ADP
easat-1680	114	10	eight	eight	NUM
easat-1680	114	11	possible	possible	ADJ
easat-1680	114	12	combinations	combination	NOUN
easat-1680	114	13	:	:	PUNCT
easat-1680	114	14	cfp1	cfp1	NOUN
easat-1680	114	15	,	,	PUNCT
easat-1680	114	16	cfp2	cfp2	PROPN
easat-1680	114	17	,	,	PUNCT
easat-1680	114	18	cfp3	cfp3	NOUN
easat-1680	114	19	,	,	PUNCT
easat-1680	114	20	cfp4	cfp4	PROPN
easat-1680	114	21	,	,	PUNCT
easat-1680	114	22	cfp5	cfp5	PROPN
easat-1680	114	23	,	,	PUNCT
easat-1680	114	24	cfp6	cfp6	PROPN
easat-1680	114	25	,	,	PUNCT
easat-1680	114	26	cfp7	cfp7	PROPN
easat-1680	114	27	,	,	PUNCT
easat-1680	114	28	and	and	CCONJ
easat-1680	114	29	cfp8	cfp8	PROPN
easat-1680	114	30	measured	measure	VERB
easat-1680	114	31	based	base	VERB
easat-1680	114	32	on	on	ADP
easat-1680	114	33	jantadej	jantadej	PROPN
easat-1680	114	34	(	(	PUNCT
easat-1680	114	35	2006	2006	NUM
easat-1680	114	36	)	)	PUNCT
easat-1680	114	37	,	,	PUNCT
easat-1680	114	38	kordestani	kordestani	PROPN
easat-1680	114	39	et	et	PROPN
easat-1680	114	40	al	al	PROPN
easat-1680	114	41	.	.	PROPN
easat-1680	115	1	(	(	PUNCT
easat-1680	115	2	2011	2011	NUM
easat-1680	115	3	)	)	PUNCT
easat-1680	115	4	,	,	PUNCT
easat-1680	115	5	and	and	CCONJ
easat-1680	115	6	shamsudin	shamsudin	NOUN
easat-1680	115	7	and	and	CCONJ
easat-1680	115	8	kamaluddin	kamaluddin	PROPN
easat-1680	115	9	(	(	PUNCT
easat-1680	115	10	2015	2015	NUM
easat-1680	115	11	)	)	PUNCT
easat-1680	115	12	.	.	PUNCT
easat-1680	116	1	the	the	DET
easat-1680	116	2	dependent	dependent	ADJ
easat-1680	116	3	variable	variable	NOUN
easat-1680	116	4	is	be	AUX
easat-1680	116	5	financial	financial	ADJ
easat-1680	116	6	distress	distress	NOUN
easat-1680	116	7	,	,	PUNCT
easat-1680	116	8	specifically	specifically	ADV
easat-1680	116	9	categorised	categorise	VERB
easat-1680	116	10	into	into	ADP
easat-1680	116	11	distressed	distressed	ADJ
easat-1680	116	12	and	and	CCONJ
easat-1680	116	13	healthy	healthy	ADJ
easat-1680	116	14	companies	company	NOUN
easat-1680	116	15	.	.	PUNCT
easat-1680	117	1	figure	figure	VERB
easat-1680	117	2	2	2	NUM
easat-1680	117	3	.	.	PUNCT
easat-1680	118	1	the	the	DET
easat-1680	118	2	conceptual	conceptual	ADJ
easat-1680	118	3	framework	framework	NOUN
easat-1680	118	4	of	of	ADP
easat-1680	118	5	the	the	DET
easat-1680	118	6	study	study	NOUN
easat-1680	118	7	.	.	PUNCT
easat-1680	119	1	3.1	3.1	NUM
easat-1680	119	2	.	.	PUNCT
easat-1680	119	3	pattern	pattern	NOUN
easat-1680	119	4	1	1	NUM
easat-1680	119	5	(	(	PUNCT
easat-1680	119	6	cfp1	cfp1	NOUN
easat-1680	119	7	)	)	PUNCT
easat-1680	119	8	analysis	analysis	NOUN
easat-1680	119	9	pattern	pattern	NOUN
easat-1680	119	10	1	1	NUM
easat-1680	119	11	(	(	PUNCT
easat-1680	119	12	cfp1	cfp1	NOUN
easat-1680	119	13	)	)	PUNCT
easat-1680	119	14	demonstrates	demonstrate	VERB
easat-1680	119	15	that	that	SCONJ
easat-1680	119	16	a	a	DET
easat-1680	119	17	combination	combination	NOUN
easat-1680	119	18	of	of	ADP
easat-1680	119	19	positive	positive	ADJ
easat-1680	119	20	(	(	PUNCT
easat-1680	119	21	+	+	ADJ
easat-1680	119	22	)	)	PUNCT
easat-1680	119	23	cash	cash	NOUN
easat-1680	119	24	flows	flow	NOUN
easat-1680	119	25	from	from	ADP
easat-1680	119	26	operating	operate	VERB
easat-1680	119	27	and	and	CCONJ
easat-1680	119	28	investing	investing	NOUN
easat-1680	119	29	activities	activity	NOUN
easat-1680	119	30	with	with	ADP
easat-1680	119	31	negative	negative	ADJ
easat-1680	119	32	(	(	PUNCT
easat-1680	119	33	−	−	NOUN
easat-1680	119	34	)	)	PUNCT
easat-1680	119	35	cash	cash	NOUN
easat-1680	119	36	flows	flow	NOUN
easat-1680	119	37	from	from	ADP
easat-1680	119	38	financing	financing	NOUN
easat-1680	119	39	activities	activity	NOUN
easat-1680	119	40	are	be	AUX
easat-1680	119	41	possible	possible	ADJ
easat-1680	119	42	indicators	indicator	NOUN
easat-1680	119	43	of	of	ADP
easat-1680	119	44	a	a	DET
easat-1680	119	45	financially	financially	ADV
easat-1680	119	46	distressed	distressed	ADJ
easat-1680	119	47	company	company	NOUN
easat-1680	119	48	.	.	PUNCT
easat-1680	120	1	although	although	SCONJ
easat-1680	120	2	the	the	DET
easat-1680	120	3	company	company	NOUN
easat-1680	120	4	could	could	AUX
easat-1680	120	5	generate	generate	VERB
easat-1680	120	6	a	a	DET
easat-1680	120	7	positive	positive	ADJ
easat-1680	120	8	operating	operate	VERB
easat-1680	120	9	cash	cash	NOUN
easat-1680	120	10	flow	flow	NOUN
easat-1680	120	11	,	,	PUNCT
easat-1680	120	12	the	the	DET
easat-1680	120	13	excess	excess	ADJ
easat-1680	120	14	cash	cash	NOUN
easat-1680	120	15	is	be	AUX
easat-1680	120	16	inadequate	inadequate	ADJ
easat-1680	120	17	to	to	PART
easat-1680	120	18	fulfil	fulfil	VERB
easat-1680	120	19	financing	financing	NOUN
easat-1680	120	20	needs	need	NOUN
easat-1680	120	21	,	,	PUNCT
easat-1680	120	22	such	such	ADJ
easat-1680	120	23	as	as	ADP
easat-1680	120	24	repaying	repay	VERB
easat-1680	120	25	debt	debt	NOUN
easat-1680	120	26	holders	holder	NOUN
easat-1680	120	27	.	.	PUNCT
easat-1680	121	1	positive	positive	ADJ
easat-1680	121	2	cash	cash	NOUN
easat-1680	121	3	flows	flow	NOUN
easat-1680	121	4	from	from	ADP
easat-1680	121	5	investing	invest	VERB
easat-1680	121	6	activities	activity	NOUN
easat-1680	121	7	suggest	suggest	VERB
easat-1680	121	8	that	that	SCONJ
easat-1680	121	9	the	the	DET
easat-1680	121	10	company	company	NOUN
easat-1680	121	11	may	may	AUX
easat-1680	121	12	use	use	VERB
easat-1680	121	13	proceeds	proceed	NOUN
easat-1680	121	14	from	from	ADP
easat-1680	121	15	selling	sell	VERB
easat-1680	121	16	fixed	fix	VERB
easat-1680	121	17	assets	asset	NOUN
easat-1680	121	18	or	or	CCONJ
easat-1680	121	19	other	other	ADJ
easat-1680	121	20	investments	investment	NOUN
easat-1680	121	21	to	to	PART
easat-1680	121	22	fulfil	fulfil	VERB
easat-1680	121	23	financing	financing	NOUN
easat-1680	121	24	needs	need	NOUN
easat-1680	121	25	.	.	PUNCT
easat-1680	122	1	maintaining	maintain	VERB
easat-1680	122	2	the	the	DET
easat-1680	122	3	cash	cash	NOUN
easat-1680	122	4	flow	flow	NOUN
easat-1680	122	5	equilibrium	equilibrium	NOUN
easat-1680	122	6	is	be	AUX
easat-1680	122	7	critical	critical	ADJ
easat-1680	122	8	to	to	PART
easat-1680	122	9	ensure	ensure	VERB
easat-1680	122	10	financial	financial	ADJ
easat-1680	122	11	health	health	NOUN
easat-1680	122	12	and	and	CCONJ
easat-1680	122	13	stability	stability	NOUN
easat-1680	122	14	(	(	PUNCT
easat-1680	122	15	foster	foster	ADJ
easat-1680	122	16	and	and	CCONJ
easat-1680	122	17	ward	ward	NOUN
easat-1680	122	18	,	,	PUNCT
easat-1680	122	19	1997	1997	NUM
easat-1680	122	20	)	)	PUNCT
easat-1680	122	21	.	.	PUNCT
easat-1680	123	1	shamsudin	shamsudin	VERB
easat-1680	123	2	and	and	CCONJ
easat-1680	123	3	kamaluddin	kamaluddin	PROPN
easat-1680	123	4	(	(	PUNCT
easat-1680	123	5	2015	2015	NUM
easat-1680	123	6	)	)	PUNCT
easat-1680	123	7	emphasised	emphasise	VERB
easat-1680	123	8	that	that	SCONJ
easat-1680	123	9	a	a	DET
easat-1680	123	10	company	company	NOUN
easat-1680	123	11	might	might	AUX
easat-1680	123	12	need	need	VERB
easat-1680	123	13	to	to	PART
easat-1680	123	14	use	use	VERB
easat-1680	123	15	all	all	DET
easat-1680	123	16	cash	cash	NOUN
easat-1680	123	17	from	from	ADP
easat-1680	123	18	operating	operate	VERB
easat-1680	123	19	activities	activity	NOUN
easat-1680	123	20	and	and	CCONJ
easat-1680	123	21	generate	generate	VERB
easat-1680	123	22	cash	cash	NOUN
easat-1680	123	23	from	from	ADP
easat-1680	123	24	investment	investment	NOUN
easat-1680	123	25	sales	sale	NOUN
easat-1680	123	26	to	to	ADP
easat-1680	123	27	fulfil	fulfil	VERB
easat-1680	123	28	financing	financing	NOUN
easat-1680	123	29	needs	need	NOUN
easat-1680	123	30	and	and	CCONJ
easat-1680	123	31	reach	reach	VERB
easat-1680	123	32	a	a	DET
easat-1680	123	33	cash	cash	NOUN
easat-1680	123	34	flow	flow	NOUN
easat-1680	123	35	equilibrium	equilibrium	NOUN
easat-1680	123	36	point	point	NOUN
easat-1680	123	37	.	.	PUNCT
easat-1680	124	1	nonetheless	nonetheless	ADV
easat-1680	124	2	,	,	PUNCT
easat-1680	124	3	the	the	DET
easat-1680	124	4	company	company	NOUN
easat-1680	124	5	may	may	AUX
easat-1680	124	6	exhaust	exhaust	VERB
easat-1680	124	7	its	its	PRON
easat-1680	124	8	assets	asset	NOUN
easat-1680	124	9	to	to	PART
easat-1680	124	10	support	support	VERB
easat-1680	124	11	financing	financing	NOUN
easat-1680	124	12	needs	need	NOUN
easat-1680	124	13	if	if	SCONJ
easat-1680	124	14	the	the	DET
easat-1680	124	15	situation	situation	NOUN
easat-1680	124	16	continues	continue	VERB
easat-1680	124	17	.	.	PUNCT
easat-1680	125	1	dickinson	dickinson	PROPN
easat-1680	125	2	's	's	PART
easat-1680	125	3	(	(	PUNCT
easat-1680	125	4	2011	2011	NUM
easat-1680	125	5	)	)	PUNCT
easat-1680	125	6	research	research	NOUN
easat-1680	125	7	on	on	ADP
easat-1680	125	8	the	the	DET
easat-1680	125	9	company	company	NOUN
easat-1680	125	10	life	life	NOUN
easat-1680	125	11	cycle	cycle	NOUN
easat-1680	125	12	suggests	suggest	VERB
easat-1680	125	13	that	that	SCONJ
easat-1680	125	14	companies	company	NOUN
easat-1680	125	15	with	with	ADP
easat-1680	125	16	the	the	DET
easat-1680	125	17	mentioned	mention	VERB
easat-1680	125	18	cash	cash	NOUN
easat-1680	125	19	flow	flow	NOUN
easat-1680	125	20	pattern	pattern	NOUN
easat-1680	125	21	undergo	undergo	VERB
easat-1680	125	22	the	the	DET
easat-1680	125	23	shake	shake	VERB
easat-1680	125	24	-	-	PUNCT
easat-1680	125	25	out	out	ADP
easat-1680	125	26	stage	stage	NOUN
easat-1680	125	27	,	,	PUNCT
easat-1680	125	28	which	which	PRON
easat-1680	125	29	signifies	signify	VERB
easat-1680	125	30	the	the	DET
easat-1680	125	31	company	company	NOUN
easat-1680	125	32	is	be	AUX
easat-1680	125	33	shrinking	shrink	VERB
easat-1680	125	34	.	.	PUNCT
easat-1680	126	1	companies	company	NOUN
easat-1680	126	2	with	with	ADP
easat-1680	126	3	the	the	DET
easat-1680	126	4	stated	state	VERB
easat-1680	126	5	cash	cash	NOUN
easat-1680	126	6	flow	flow	NOUN
easat-1680	126	7	pattern	pattern	NOUN
easat-1680	126	8	experience	experience	NOUN
easat-1680	126	9	financial	financial	ADJ
easat-1680	126	10	distress	distress	NOUN
easat-1680	126	11	,	,	PUNCT
easat-1680	126	12	as	as	SCONJ
easat-1680	126	13	confirmed	confirm	VERB
easat-1680	126	14	by	by	ADP
easat-1680	126	15	numerous	numerous	ADJ
easat-1680	126	16	studies	study	NOUN
easat-1680	126	17	(	(	PUNCT
easat-1680	126	18	gup	gup	NOUN
easat-1680	126	19	and	and	CCONJ
easat-1680	126	20	samson	samson	PROPN
easat-1680	126	21	,	,	PUNCT
easat-1680	126	22	1993	1993	NUM
easat-1680	126	23	;	;	PUNCT
easat-1680	126	24	bruwer	bruwer	NOUN
easat-1680	126	25	and	and	CCONJ
easat-1680	126	26	hamman	hamman	NOUN
easat-1680	126	27	,	,	PUNCT
easat-1680	126	28	2005	2005	NUM
easat-1680	126	29	;	;	PUNCT
easat-1680	126	30	jantadej	jantadej	VERB
easat-1680	126	31	,	,	PUNCT
easat-1680	126	32	2006	2006	NUM
easat-1680	126	33	;	;	PUNCT
easat-1680	126	34	kordestani	kordestani	PROPN
easat-1680	126	35	et	et	PROPN
easat-1680	126	36	al	al	PROPN
easat-1680	126	37	.	.	PROPN
easat-1680	126	38	,	,	PUNCT
easat-1680	126	39	2011	2011	NUM
easat-1680	126	40	;	;	PUNCT
easat-1680	126	41	shamsudin	shamsudin	NOUN
easat-1680	126	42	and	and	CCONJ
easat-1680	126	43	kamaluddin	kamaluddin	NOUN
easat-1680	126	44	,	,	PUNCT
easat-1680	126	45	2015	2015	NUM
easat-1680	126	46	)	)	PUNCT
easat-1680	126	47	.	.	PUNCT
easat-1680	127	1	thus	thus	ADV
easat-1680	127	2	,	,	PUNCT
easat-1680	127	3	the	the	DET
easat-1680	127	4	study	study	NOUN
easat-1680	127	5	proposed	propose	VERB
easat-1680	127	6	the	the	DET
easat-1680	127	7	following	following	NOUN
easat-1680	127	8	:	:	PUNCT
easat-1680	127	9	h1	h1	NOUN
easat-1680	127	10	:	:	PUNCT
easat-1680	127	11	companies	company	NOUN
easat-1680	127	12	with	with	ADP
easat-1680	127	13	cfp1	cfp1	PROPN
easat-1680	127	14	components	component	NOUN
easat-1680	127	15	experience	experience	VERB
easat-1680	127	16	financial	financial	ADJ
easat-1680	127	17	distress	distress	NOUN
easat-1680	127	18	.	.	PUNCT
easat-1680	128	1	185	185	NUM
easat-1680	128	2	edelweiss	edelweiss	PROPN
easat-1680	128	3	applied	apply	VERB
easat-1680	128	4	science	science	NOUN
easat-1680	128	5	and	and	CCONJ
easat-1680	128	6	technology	technology	NOUN
easat-1680	128	7	issn	issn	PROPN
easat-1680	128	8	:	:	PUNCT
easat-1680	128	9	2576	2576	NUM
easat-1680	128	10	-	-	SYM
easat-1680	128	11	8484	8484	NUM
easat-1680	128	12	vol	vol	NOUN
easat-1680	128	13	.	.	PROPN
easat-1680	129	1	8	8	NUM
easat-1680	129	2	,	,	PUNCT
easat-1680	129	3	no	no	INTJ
easat-1680	129	4	.	.	NOUN
easat-1680	129	5	5	5	NUM
easat-1680	129	6	:	:	SYM
easat-1680	129	7	179	179	NUM
easat-1680	129	8	-	-	SYM
easat-1680	129	9	194	194	NUM
easat-1680	129	10	,	,	PUNCT
easat-1680	129	11	2024	2024	NUM
easat-1680	129	12	doi	doi	NOUN
easat-1680	129	13	:	:	PUNCT
easat-1680	129	14	10.55214/25768484.v8i5.1680	10.55214/25768484.v8i5.1680	NUM
easat-1680	129	15	©	©	PROPN
easat-1680	129	16	2024	2024	NUM
easat-1680	129	17	by	by	ADP
easat-1680	129	18	the	the	DET
easat-1680	129	19	authors	author	NOUN
easat-1680	129	20	;	;	PUNCT
easat-1680	129	21	licensee	licensee	PROPN
easat-1680	129	22	learning	learning	NOUN
easat-1680	129	23	gate	gate	NOUN
easat-1680	129	24	3.2	3.2	NUM
easat-1680	129	25	.	.	PUNCT
easat-1680	130	1	pattern	pattern	NOUN
easat-1680	130	2	2	2	NUM
easat-1680	130	3	(	(	PUNCT
easat-1680	130	4	cfp2	cfp2	PROPN
easat-1680	130	5	)	)	PUNCT
easat-1680	130	6	analysis	analysis	NOUN
easat-1680	130	7	pattern	pattern	NOUN
easat-1680	130	8	2	2	NUM
easat-1680	130	9	(	(	PUNCT
easat-1680	130	10	cfp2	cfp2	PROPN
easat-1680	130	11	)	)	PUNCT
easat-1680	130	12	includes	include	VERB
easat-1680	130	13	a	a	DET
easat-1680	130	14	combination	combination	NOUN
easat-1680	130	15	of	of	ADP
easat-1680	130	16	positive	positive	ADJ
easat-1680	130	17	(	(	PUNCT
easat-1680	130	18	+	+	ADJ
easat-1680	130	19	)	)	PUNCT
easat-1680	130	20	cash	cash	NOUN
easat-1680	130	21	flow	flow	NOUN
easat-1680	130	22	from	from	ADP
easat-1680	130	23	operating	operating	NOUN
easat-1680	130	24	activities	activity	NOUN
easat-1680	130	25	and	and	CCONJ
easat-1680	130	26	negative	negative	ADJ
easat-1680	130	27	(	(	PUNCT
easat-1680	130	28	−	−	NOUN
easat-1680	130	29	)	)	PUNCT
easat-1680	130	30	cash	cash	NOUN
easat-1680	130	31	flows	flow	NOUN
easat-1680	130	32	from	from	ADP
easat-1680	130	33	investing	invest	VERB
easat-1680	130	34	and	and	CCONJ
easat-1680	130	35	financing	financing	NOUN
easat-1680	130	36	activities	activity	NOUN
easat-1680	130	37	.	.	PUNCT
easat-1680	131	1	companies	company	NOUN
easat-1680	131	2	with	with	ADP
easat-1680	131	3	the	the	DET
easat-1680	131	4	cash	cash	NOUN
easat-1680	131	5	flow	flow	NOUN
easat-1680	131	6	pattern	pattern	NOUN
easat-1680	131	7	could	could	AUX
easat-1680	131	8	perform	perform	VERB
easat-1680	131	9	well	well	ADV
easat-1680	131	10	,	,	PUNCT
easat-1680	131	11	producing	produce	VERB
easat-1680	131	12	a	a	DET
easat-1680	131	13	positive	positive	ADJ
easat-1680	131	14	cash	cash	NOUN
easat-1680	131	15	flow	flow	NOUN
easat-1680	131	16	from	from	ADP
easat-1680	131	17	operations	operation	NOUN
easat-1680	131	18	.	.	PUNCT
easat-1680	132	1	furthermore	furthermore	ADV
easat-1680	132	2	,	,	PUNCT
easat-1680	132	3	the	the	DET
easat-1680	132	4	negative	negative	ADJ
easat-1680	132	5	cash	cash	NOUN
easat-1680	132	6	flows	flow	NOUN
easat-1680	132	7	from	from	ADP
easat-1680	132	8	investing	invest	VERB
easat-1680	132	9	and	and	CCONJ
easat-1680	132	10	financing	financing	NOUN
easat-1680	132	11	activities	activity	NOUN
easat-1680	132	12	indicate	indicate	VERB
easat-1680	132	13	that	that	SCONJ
easat-1680	132	14	the	the	DET
easat-1680	132	15	company	company	NOUN
easat-1680	132	16	utilises	utilise	VERB
easat-1680	132	17	excess	excess	ADJ
easat-1680	132	18	cash	cash	NOUN
easat-1680	132	19	from	from	ADP
easat-1680	132	20	operations	operation	NOUN
easat-1680	132	21	to	to	PART
easat-1680	132	22	invest	invest	VERB
easat-1680	132	23	in	in	ADP
easat-1680	132	24	fixed	fix	VERB
easat-1680	132	25	assets	asset	NOUN
easat-1680	132	26	or	or	CCONJ
easat-1680	132	27	other	other	ADJ
easat-1680	132	28	investments	investment	NOUN
easat-1680	132	29	,	,	PUNCT
easat-1680	132	30	service	service	NOUN
easat-1680	132	31	debts	debt	NOUN
easat-1680	132	32	,	,	PUNCT
easat-1680	132	33	and	and	CCONJ
easat-1680	132	34	pay	pay	VERB
easat-1680	132	35	dividends	dividend	NOUN
easat-1680	132	36	to	to	ADP
easat-1680	132	37	shareholders	shareholder	NOUN
easat-1680	132	38	.	.	PUNCT
easat-1680	133	1	the	the	DET
easat-1680	133	2	pattern	pattern	NOUN
easat-1680	133	3	aligns	align	VERB
easat-1680	133	4	with	with	ADP
easat-1680	133	5	dickinson	dickinson	PROPN
easat-1680	133	6	(	(	PUNCT
easat-1680	133	7	2011	2011	NUM
easat-1680	133	8	)	)	PUNCT
easat-1680	133	9	whereby	whereby	SCONJ
easat-1680	133	10	the	the	DET
easat-1680	133	11	company	company	NOUN
easat-1680	133	12	is	be	AUX
easat-1680	133	13	at	at	ADP
easat-1680	133	14	the	the	DET
easat-1680	133	15	mature	mature	ADJ
easat-1680	133	16	stage	stage	NOUN
easat-1680	133	17	as	as	SCONJ
easat-1680	133	18	the	the	DET
easat-1680	133	19	assets	asset	NOUN
easat-1680	133	20	are	be	AUX
easat-1680	133	21	used	use	VERB
easat-1680	133	22	more	more	ADV
easat-1680	133	23	efficiently	efficiently	ADV
easat-1680	133	24	and	and	CCONJ
easat-1680	133	25	generate	generate	VERB
easat-1680	133	26	positive	positive	ADJ
easat-1680	133	27	cash	cash	NOUN
easat-1680	133	28	flows	flow	NOUN
easat-1680	133	29	from	from	ADP
easat-1680	133	30	earnings	earning	NOUN
easat-1680	133	31	and	and	CCONJ
easat-1680	133	32	operations	operation	NOUN
easat-1680	133	33	.	.	PUNCT
easat-1680	134	1	jantadej	jantadej	INTJ
easat-1680	134	2	(	(	PUNCT
easat-1680	134	3	2006	2006	NUM
easat-1680	134	4	)	)	PUNCT
easat-1680	134	5	proposed	propose	VERB
easat-1680	134	6	that	that	SCONJ
easat-1680	134	7	companies	company	NOUN
easat-1680	134	8	with	with	ADP
easat-1680	134	9	the	the	DET
easat-1680	134	10	specified	specify	VERB
easat-1680	134	11	cash	cash	NOUN
easat-1680	134	12	flow	flow	NOUN
easat-1680	134	13	pattern	pattern	NOUN
easat-1680	134	14	perform	perform	VERB
easat-1680	134	15	well	well	ADV
easat-1680	134	16	,	,	PUNCT
easat-1680	134	17	as	as	SCONJ
easat-1680	134	18	verified	verify	VERB
easat-1680	134	19	in	in	ADP
easat-1680	134	20	gup	gup	PROPN
easat-1680	134	21	and	and	CCONJ
easat-1680	134	22	samson	samson	PROPN
easat-1680	134	23	(	(	PUNCT
easat-1680	134	24	1993	1993	NUM
easat-1680	134	25	)	)	PUNCT
easat-1680	134	26	,	,	PUNCT
easat-1680	134	27	bruwer	bruwer	NOUN
easat-1680	134	28	and	and	CCONJ
easat-1680	134	29	hamman	hamman	PROPN
easat-1680	134	30	(	(	PUNCT
easat-1680	134	31	2005	2005	NUM
easat-1680	134	32	)	)	PUNCT
easat-1680	134	33	,	,	PUNCT
easat-1680	134	34	and	and	CCONJ
easat-1680	134	35	kordestani	kordestani	PROPN
easat-1680	134	36	et	et	PROPN
easat-1680	134	37	al	al	PROPN
easat-1680	134	38	.	.	PROPN
easat-1680	135	1	(	(	PUNCT
easat-1680	135	2	2011	2011	NUM
easat-1680	135	3	)	)	PUNCT
easat-1680	135	4	.	.	PUNCT
easat-1680	136	1	conversely	conversely	ADV
easat-1680	136	2	,	,	PUNCT
easat-1680	136	3	shamsudin	shamsudin	NOUN
easat-1680	136	4	and	and	CCONJ
easat-1680	136	5	kamaluddin	kamaluddin	PROPN
easat-1680	136	6	(	(	PUNCT
easat-1680	136	7	2015	2015	NUM
easat-1680	136	8	)	)	PUNCT
easat-1680	136	9	mentioned	mention	VERB
easat-1680	136	10	that	that	SCONJ
easat-1680	136	11	the	the	DET
easat-1680	136	12	cash	cash	NOUN
easat-1680	136	13	flow	flow	NOUN
easat-1680	136	14	pattern	pattern	NOUN
easat-1680	136	15	is	be	AUX
easat-1680	136	16	experienced	experience	VERB
easat-1680	136	17	by	by	ADP
easat-1680	136	18	distressed	distressed	ADJ
easat-1680	136	19	malaysian	malaysian	ADJ
easat-1680	136	20	companies	company	NOUN
easat-1680	136	21	that	that	PRON
easat-1680	136	22	faced	face	VERB
easat-1680	136	23	losses	loss	NOUN
easat-1680	136	24	but	but	CCONJ
easat-1680	136	25	could	could	AUX
easat-1680	136	26	achieve	achieve	VERB
easat-1680	136	27	positive	positive	ADJ
easat-1680	136	28	cash	cash	NOUN
easat-1680	136	29	flows	flow	NOUN
easat-1680	136	30	from	from	ADP
easat-1680	136	31	operating	operate	VERB
easat-1680	136	32	activities	activity	NOUN
easat-1680	136	33	because	because	SCONJ
easat-1680	136	34	of	of	ADP
easat-1680	136	35	the	the	DET
easat-1680	136	36	changes	change	NOUN
easat-1680	136	37	in	in	ADP
easat-1680	136	38	working	work	VERB
easat-1680	136	39	capital	capital	NOUN
easat-1680	136	40	.	.	PUNCT
easat-1680	137	1	hence	hence	ADV
easat-1680	137	2	,	,	PUNCT
easat-1680	137	3	the	the	DET
easat-1680	137	4	cash	cash	NOUN
easat-1680	137	5	flow	flow	NOUN
easat-1680	137	6	pattern	pattern	NOUN
easat-1680	137	7	could	could	AUX
easat-1680	137	8	predict	predict	VERB
easat-1680	137	9	financial	financial	ADJ
easat-1680	137	10	distress	distress	NOUN
easat-1680	137	11	.	.	PUNCT
easat-1680	138	1	therefore	therefore	ADV
easat-1680	138	2	,	,	PUNCT
easat-1680	138	3	the	the	DET
easat-1680	138	4	study	study	NOUN
easat-1680	138	5	proposed	propose	VERB
easat-1680	138	6	as	as	SCONJ
easat-1680	138	7	follows	follow	VERB
easat-1680	138	8	:	:	PUNCT
easat-1680	138	9	h2	h2	NOUN
easat-1680	138	10	:	:	PUNCT
easat-1680	138	11	companies	company	NOUN
easat-1680	138	12	with	with	ADP
easat-1680	138	13	cfp2	cfp2	NOUN
easat-1680	138	14	experience	experience	NOUN
easat-1680	138	15	financial	financial	ADJ
easat-1680	138	16	distress	distress	NOUN
easat-1680	138	17	.	.	PUNCT
easat-1680	139	1	3.3	3.3	NUM
easat-1680	139	2	.	.	PUNCT
easat-1680	139	3	pattern	pattern	NOUN
easat-1680	139	4	3	3	NUM
easat-1680	139	5	(	(	PUNCT
easat-1680	139	6	cfp3	cfp3	NOUN
easat-1680	139	7	)	)	PUNCT
easat-1680	139	8	analysis	analysis	NOUN
easat-1680	139	9	pattern	pattern	NOUN
easat-1680	139	10	3	3	NUM
easat-1680	139	11	(	(	PUNCT
easat-1680	139	12	cfp3	cfp3	NOUN
easat-1680	139	13	)	)	PUNCT
easat-1680	139	14	includes	include	VERB
easat-1680	139	15	a	a	DET
easat-1680	139	16	combination	combination	NOUN
easat-1680	139	17	of	of	ADP
easat-1680	139	18	a	a	DET
easat-1680	139	19	positive	positive	ADJ
easat-1680	139	20	(	(	PUNCT
easat-1680	139	21	+	+	ADJ
easat-1680	139	22	)	)	PUNCT
easat-1680	139	23	cash	cash	NOUN
easat-1680	139	24	flow	flow	NOUN
easat-1680	139	25	from	from	ADP
easat-1680	139	26	operating	operate	VERB
easat-1680	139	27	activities	activity	NOUN
easat-1680	139	28	,	,	PUNCT
easat-1680	139	29	a	a	DET
easat-1680	139	30	negative	negative	ADJ
easat-1680	139	31	(	(	PUNCT
easat-1680	139	32	−	−	NOUN
easat-1680	139	33	)	)	PUNCT
easat-1680	139	34	cash	cash	NOUN
easat-1680	139	35	flow	flow	NOUN
easat-1680	139	36	from	from	ADP
easat-1680	139	37	investing	invest	VERB
easat-1680	139	38	activities	activity	NOUN
easat-1680	139	39	,	,	PUNCT
easat-1680	139	40	and	and	CCONJ
easat-1680	139	41	a	a	DET
easat-1680	139	42	positive	positive	ADJ
easat-1680	139	43	(	(	PUNCT
easat-1680	139	44	+	+	ADJ
easat-1680	139	45	)	)	PUNCT
easat-1680	139	46	cash	cash	NOUN
easat-1680	139	47	flow	flow	NOUN
easat-1680	139	48	from	from	ADP
easat-1680	139	49	financing	financing	NOUN
easat-1680	139	50	activities	activity	NOUN
easat-1680	139	51	.	.	PUNCT
easat-1680	140	1	the	the	DET
easat-1680	140	2	combination	combination	NOUN
easat-1680	140	3	suggests	suggest	VERB
easat-1680	140	4	a	a	DET
easat-1680	140	5	growing	grow	VERB
easat-1680	140	6	and	and	CCONJ
easat-1680	140	7	well	well	ADV
easat-1680	140	8	-	-	PUNCT
easat-1680	140	9	performing	perform	VERB
easat-1680	140	10	company	company	NOUN
easat-1680	140	11	with	with	ADP
easat-1680	140	12	many	many	ADJ
easat-1680	140	13	good	good	ADJ
easat-1680	140	14	investment	investment	NOUN
easat-1680	140	15	opportunities	opportunity	NOUN
easat-1680	140	16	.	.	PUNCT
easat-1680	141	1	dickinson	dickinson	NOUN
easat-1680	141	2	(	(	PUNCT
easat-1680	141	3	2011	2011	NUM
easat-1680	141	4	)	)	PUNCT
easat-1680	141	5	proposed	propose	VERB
easat-1680	141	6	that	that	SCONJ
easat-1680	141	7	a	a	DET
easat-1680	141	8	company	company	NOUN
easat-1680	141	9	with	with	ADP
easat-1680	141	10	the	the	DET
easat-1680	141	11	pattern	pattern	NOUN
easat-1680	141	12	signifies	signify	VERB
easat-1680	141	13	the	the	DET
easat-1680	141	14	growth	growth	NOUN
easat-1680	141	15	stage	stage	NOUN
easat-1680	141	16	whereby	whereby	SCONJ
easat-1680	141	17	the	the	DET
easat-1680	141	18	profit	profit	NOUN
easat-1680	141	19	margin	margin	NOUN
easat-1680	141	20	is	be	AUX
easat-1680	141	21	maximised	maximise	VERB
easat-1680	141	22	from	from	ADP
easat-1680	141	23	increased	increase	VERB
easat-1680	141	24	investment	investment	NOUN
easat-1680	141	25	and	and	CCONJ
easat-1680	141	26	efficiency	efficiency	NOUN
easat-1680	141	27	(	(	PUNCT
easat-1680	141	28	wernerfelt	wernerfelt	PROPN
easat-1680	141	29	,	,	PUNCT
easat-1680	141	30	1985	1985	NUM
easat-1680	141	31	)	)	PUNCT
easat-1680	141	32	.	.	PUNCT
easat-1680	142	1	as	as	SCONJ
easat-1680	142	2	the	the	DET
easat-1680	142	3	company	company	NOUN
easat-1680	142	4	may	may	AUX
easat-1680	142	5	not	not	PART
easat-1680	142	6	be	be	AUX
easat-1680	142	7	producing	produce	VERB
easat-1680	142	8	sufficient	sufficient	ADJ
easat-1680	142	9	cash	cash	NOUN
easat-1680	142	10	flow	flow	NOUN
easat-1680	142	11	from	from	ADP
easat-1680	142	12	operating	operate	VERB
easat-1680	142	13	activities	activity	NOUN
easat-1680	142	14	,	,	PUNCT
easat-1680	142	15	funds	fund	NOUN
easat-1680	142	16	are	be	AUX
easat-1680	142	17	needed	need	VERB
easat-1680	142	18	from	from	ADP
easat-1680	142	19	borrowings	borrowing	NOUN
easat-1680	142	20	or	or	CCONJ
easat-1680	142	21	raising	raise	VERB
easat-1680	142	22	capital	capital	NOUN
easat-1680	142	23	from	from	ADP
easat-1680	142	24	share	share	NOUN
easat-1680	142	25	issuance	issuance	NOUN
easat-1680	142	26	to	to	PART
easat-1680	142	27	support	support	VERB
easat-1680	142	28	the	the	DET
easat-1680	142	29	investing	investing	NOUN
easat-1680	142	30	activities	activity	NOUN
easat-1680	142	31	.	.	PUNCT
easat-1680	143	1	shamsudin	shamsudin	VERB
easat-1680	143	2	and	and	CCONJ
easat-1680	143	3	kamaluddin	kamaluddin	PROPN
easat-1680	143	4	(	(	PUNCT
easat-1680	143	5	2015	2015	NUM
easat-1680	143	6	)	)	PUNCT
easat-1680	143	7	demonstrated	demonstrate	VERB
easat-1680	143	8	that	that	SCONJ
easat-1680	143	9	malaysian	malaysian	ADJ
easat-1680	143	10	public	public	ADJ
easat-1680	143	11	listed	list	VERB
easat-1680	143	12	companies	company	NOUN
easat-1680	143	13	with	with	ADP
easat-1680	143	14	the	the	DET
easat-1680	143	15	specified	specify	VERB
easat-1680	143	16	cash	cash	NOUN
easat-1680	143	17	flow	flow	NOUN
easat-1680	143	18	pattern	pattern	NOUN
easat-1680	143	19	face	face	VERB
easat-1680	143	20	financial	financial	ADJ
easat-1680	143	21	distress	distress	NOUN
easat-1680	143	22	as	as	SCONJ
easat-1680	143	23	the	the	DET
easat-1680	143	24	companies	company	NOUN
easat-1680	143	25	are	be	AUX
easat-1680	143	26	more	more	ADV
easat-1680	143	27	likely	likely	ADJ
easat-1680	143	28	to	to	PART
easat-1680	143	29	source	source	VERB
easat-1680	143	30	for	for	ADP
easat-1680	143	31	external	external	ADJ
easat-1680	143	32	financing	financing	NOUN
easat-1680	143	33	via	via	ADP
easat-1680	143	34	bank	bank	NOUN
easat-1680	143	35	borrowings	borrowing	NOUN
easat-1680	143	36	due	due	ADP
easat-1680	143	37	to	to	ADP
easat-1680	143	38	insufficient	insufficient	ADJ
easat-1680	143	39	excess	excess	ADJ
easat-1680	143	40	cash	cash	NOUN
easat-1680	143	41	from	from	ADP
easat-1680	143	42	operations	operation	NOUN
easat-1680	143	43	.	.	PUNCT
easat-1680	144	1	thus	thus	ADV
easat-1680	144	2	,	,	PUNCT
easat-1680	144	3	the	the	DET
easat-1680	144	4	study	study	NOUN
easat-1680	144	5	presents	present	VERB
easat-1680	144	6	the	the	DET
easat-1680	144	7	following	following	NOUN
easat-1680	144	8	:	:	PUNCT
easat-1680	144	9	h3	h3	NOUN
easat-1680	144	10	:	:	PUNCT
easat-1680	144	11	companies	company	NOUN
easat-1680	144	12	with	with	ADP
easat-1680	144	13	cfp3	cfp3	NOUN
easat-1680	144	14	experience	experience	NOUN
easat-1680	144	15	financial	financial	ADJ
easat-1680	144	16	distress	distress	NOUN
easat-1680	144	17	.	.	PUNCT
easat-1680	145	1	3.4	3.4	NUM
easat-1680	145	2	.	.	PUNCT
easat-1680	145	3	pattern	pattern	NOUN
easat-1680	145	4	4	4	NUM
easat-1680	145	5	(	(	PUNCT
easat-1680	145	6	cfp4	cfp4	PROPN
easat-1680	145	7	)	)	PUNCT
easat-1680	145	8	analysis	analysis	NOUN
easat-1680	145	9	pattern	pattern	NOUN
easat-1680	145	10	4	4	NUM
easat-1680	145	11	(	(	PUNCT
easat-1680	145	12	cfp4	cfp4	PROPN
easat-1680	145	13	)	)	PUNCT
easat-1680	145	14	comprises	comprise	VERB
easat-1680	145	15	a	a	DET
easat-1680	145	16	combination	combination	NOUN
easat-1680	145	17	of	of	ADP
easat-1680	145	18	negative	negative	ADJ
easat-1680	145	19	(	(	PUNCT
easat-1680	145	20	−	−	NOUN
easat-1680	145	21	)	)	PUNCT
easat-1680	145	22	cash	cash	NOUN
easat-1680	145	23	flow	flow	NOUN
easat-1680	145	24	from	from	ADP
easat-1680	145	25	operating	operating	NOUN
easat-1680	145	26	activities	activity	NOUN
easat-1680	145	27	and	and	CCONJ
easat-1680	145	28	positive	positive	ADJ
easat-1680	145	29	(	(	PUNCT
easat-1680	145	30	+	+	ADJ
easat-1680	145	31	)	)	PUNCT
easat-1680	145	32	cash	cash	NOUN
easat-1680	145	33	flows	flow	NOUN
easat-1680	145	34	from	from	ADP
easat-1680	145	35	investing	invest	VERB
easat-1680	145	36	and	and	CCONJ
easat-1680	145	37	financing	financing	NOUN
easat-1680	145	38	activities	activity	NOUN
easat-1680	145	39	.	.	PUNCT
easat-1680	146	1	the	the	DET
easat-1680	146	2	pattern	pattern	NOUN
easat-1680	146	3	denotes	denote	VERB
easat-1680	146	4	that	that	SCONJ
easat-1680	146	5	the	the	DET
easat-1680	146	6	company	company	NOUN
easat-1680	146	7	experiences	experience	VERB
easat-1680	146	8	severe	severe	ADJ
easat-1680	146	9	financial	financial	ADJ
easat-1680	146	10	difficulties	difficulty	NOUN
easat-1680	146	11	from	from	ADP
easat-1680	146	12	the	the	DET
easat-1680	146	13	inability	inability	NOUN
easat-1680	146	14	to	to	PART
easat-1680	146	15	produce	produce	VERB
easat-1680	146	16	adequate	adequate	ADJ
easat-1680	146	17	cash	cash	NOUN
easat-1680	146	18	to	to	PART
easat-1680	146	19	fulfil	fulfil	VERB
easat-1680	146	20	operating	operating	NOUN
easat-1680	146	21	needs	need	NOUN
easat-1680	146	22	.	.	PUNCT
easat-1680	147	1	apart	apart	ADV
easat-1680	147	2	from	from	ADP
easat-1680	147	3	utilising	utilise	VERB
easat-1680	147	4	funds	fund	NOUN
easat-1680	147	5	from	from	ADP
easat-1680	147	6	selling	sell	VERB
easat-1680	147	7	fixed	fix	VERB
easat-1680	147	8	assets	asset	NOUN
easat-1680	147	9	or	or	CCONJ
easat-1680	147	10	other	other	ADJ
easat-1680	147	11	investments	investment	NOUN
easat-1680	147	12	to	to	PART
easat-1680	147	13	compensate	compensate	VERB
easat-1680	147	14	the	the	DET
easat-1680	147	15	cash	cash	NOUN
easat-1680	147	16	deficit	deficit	NOUN
easat-1680	147	17	,	,	PUNCT
easat-1680	147	18	the	the	DET
easat-1680	147	19	company	company	NOUN
easat-1680	147	20	resorts	resort	VERB
easat-1680	147	21	to	to	ADP
easat-1680	147	22	borrowings	borrowing	NOUN
easat-1680	147	23	from	from	ADP
easat-1680	147	24	debt	debt	NOUN
easat-1680	147	25	lenders	lender	NOUN
easat-1680	147	26	to	to	PART
easat-1680	147	27	cover	cover	VERB
easat-1680	147	28	the	the	DET
easat-1680	147	29	deficit	deficit	NOUN
easat-1680	147	30	.	.	PUNCT
easat-1680	148	1	the	the	DET
easat-1680	148	2	company	company	NOUN
easat-1680	148	3	may	may	AUX
easat-1680	148	4	experience	experience	VERB
easat-1680	148	5	loan	loan	NOUN
easat-1680	148	6	default	default	NOUN
easat-1680	148	7	with	with	ADP
easat-1680	148	8	consistent	consistent	ADJ
easat-1680	148	9	negative	negative	ADJ
easat-1680	148	10	cash	cash	NOUN
easat-1680	148	11	flows	flow	NOUN
easat-1680	148	12	from	from	ADP
easat-1680	148	13	operating	operate	VERB
easat-1680	148	14	activities	activity	NOUN
easat-1680	148	15	and	and	CCONJ
easat-1680	148	16	failure	failure	NOUN
easat-1680	148	17	to	to	PART
easat-1680	148	18	produce	produce	VERB
easat-1680	148	19	enough	enough	ADJ
easat-1680	148	20	cash	cash	NOUN
easat-1680	148	21	flows	flow	NOUN
easat-1680	148	22	from	from	ADP
easat-1680	148	23	investing	invest	VERB
easat-1680	148	24	and	and	CCONJ
easat-1680	148	25	financing	financing	NOUN
easat-1680	148	26	activities	activity	NOUN
easat-1680	148	27	to	to	PART
easat-1680	148	28	fulfil	fulfil	VERB
easat-1680	148	29	all	all	DET
easat-1680	148	30	cash	cash	NOUN
easat-1680	148	31	needs	need	NOUN
easat-1680	148	32	.	.	PUNCT
easat-1680	149	1	kordestani	kordestani	PROPN
easat-1680	149	2	et	et	PROPN
easat-1680	149	3	al	al	PROPN
easat-1680	149	4	.	.	PROPN
easat-1680	150	1	(	(	PUNCT
easat-1680	150	2	2011	2011	NUM
easat-1680	150	3	)	)	PUNCT
easat-1680	150	4	stated	state	VERB
easat-1680	150	5	that	that	SCONJ
easat-1680	150	6	the	the	DET
easat-1680	150	7	pattern	pattern	NOUN
easat-1680	150	8	denotes	denote	VERB
easat-1680	150	9	that	that	SCONJ
easat-1680	150	10	a	a	DET
easat-1680	150	11	company	company	NOUN
easat-1680	150	12	faces	face	VERB
easat-1680	150	13	financial	financial	ADJ
easat-1680	150	14	exigency	exigency	NOUN
easat-1680	150	15	due	due	ADP
easat-1680	150	16	to	to	ADP
easat-1680	150	17	the	the	DET
easat-1680	150	18	gradual	gradual	ADJ
easat-1680	150	19	failure	failure	NOUN
easat-1680	150	20	to	to	ADP
easat-1680	150	21	service	service	NOUN
easat-1680	150	22	debts	debt	NOUN
easat-1680	150	23	.	.	PUNCT
easat-1680	151	1	dickinson	dickinson	NOUN
easat-1680	151	2	(	(	PUNCT
easat-1680	151	3	2011	2011	NUM
easat-1680	151	4	)	)	PUNCT
easat-1680	151	5	added	add	VERB
easat-1680	151	6	that	that	SCONJ
easat-1680	151	7	companies	company	NOUN
easat-1680	151	8	with	with	ADP
easat-1680	151	9	the	the	DET
easat-1680	151	10	specified	specify	VERB
easat-1680	151	11	cash	cash	NOUN
easat-1680	151	12	flow	flow	NOUN
easat-1680	151	13	pattern	pattern	NOUN
easat-1680	151	14	face	face	VERB
easat-1680	151	15	the	the	DET
easat-1680	151	16	decline	decline	NOUN
easat-1680	151	17	stage	stage	NOUN
easat-1680	151	18	involving	involve	VERB
easat-1680	151	19	asset	asset	NOUN
easat-1680	151	20	liquidation	liquidation	NOUN
easat-1680	151	21	to	to	PART
easat-1680	151	22	service	service	VERB
easat-1680	151	23	the	the	DET
easat-1680	151	24	debts	debt	NOUN
easat-1680	151	25	or	or	CCONJ
easat-1680	151	26	enter	enter	VERB
easat-1680	151	27	debt	debt	NOUN
easat-1680	151	28	renegotiation	renegotiation	NOUN
easat-1680	151	29	.	.	PUNCT
easat-1680	152	1	bruwer	bruwer	NOUN
easat-1680	152	2	and	and	CCONJ
easat-1680	152	3	hamman	hamman	PROPN
easat-1680	152	4	(	(	PUNCT
easat-1680	152	5	2005	2005	NUM
easat-1680	152	6	)	)	PUNCT
easat-1680	152	7	proposed	propose	VERB
easat-1680	152	8	that	that	SCONJ
easat-1680	152	9	distressed	distressed	ADJ
easat-1680	152	10	companies	company	NOUN
easat-1680	152	11	frequently	frequently	ADV
easat-1680	152	12	experience	experience	VERB
easat-1680	152	13	the	the	DET
easat-1680	152	14	cash	cash	NOUN
easat-1680	152	15	flow	flow	NOUN
easat-1680	152	16	pattern	pattern	NOUN
easat-1680	152	17	.	.	PUNCT
easat-1680	153	1	hence	hence	ADV
easat-1680	153	2	,	,	PUNCT
easat-1680	153	3	the	the	DET
easat-1680	153	4	following	follow	VERB
easat-1680	153	5	is	be	AUX
easat-1680	153	6	presented	present	VERB
easat-1680	153	7	:	:	PUNCT
easat-1680	153	8	h4	h4	NOUN
easat-1680	153	9	:	:	PUNCT
easat-1680	153	10	companies	company	NOUN
easat-1680	153	11	with	with	ADP
easat-1680	153	12	cfp4	cfp4	PROPN
easat-1680	153	13	experience	experience	PROPN
easat-1680	153	14	financial	financial	ADJ
easat-1680	153	15	distress	distress	NOUN
easat-1680	153	16	.	.	PUNCT
easat-1680	154	1	3.5	3.5	NUM
easat-1680	154	2	.	.	PUNCT
easat-1680	155	1	analysis	analysis	NOUN
easat-1680	155	2	of	of	ADP
easat-1680	155	3	pattern	pattern	NOUN
easat-1680	155	4	5	5	NUM
easat-1680	155	5	(	(	PUNCT
easat-1680	155	6	cfp5	cfp5	NOUN
easat-1680	155	7	)	)	PUNCT
easat-1680	155	8	pattern	pattern	NOUN
easat-1680	155	9	5	5	NUM
easat-1680	155	10	(	(	PUNCT
easat-1680	155	11	cfp5	cfp5	PROPN
easat-1680	155	12	)	)	PUNCT
easat-1680	155	13	comprised	comprise	VERB
easat-1680	155	14	a	a	DET
easat-1680	155	15	combination	combination	NOUN
easat-1680	155	16	of	of	ADP
easat-1680	155	17	negative	negative	ADJ
easat-1680	155	18	(	(	PUNCT
easat-1680	155	19	−	−	NOUN
easat-1680	155	20	)	)	PUNCT
easat-1680	155	21	cash	cash	NOUN
easat-1680	155	22	flows	flow	NOUN
easat-1680	155	23	from	from	ADP
easat-1680	155	24	operating	operate	VERB
easat-1680	155	25	and	and	CCONJ
easat-1680	155	26	investing	investing	NOUN
easat-1680	155	27	activities	activity	NOUN
easat-1680	155	28	with	with	ADP
easat-1680	155	29	a	a	DET
easat-1680	155	30	positive	positive	ADJ
easat-1680	155	31	(	(	PUNCT
easat-1680	155	32	+	+	ADJ
easat-1680	155	33	)	)	PUNCT
easat-1680	155	34	cash	cash	NOUN
easat-1680	155	35	flow	flow	NOUN
easat-1680	155	36	from	from	ADP
easat-1680	155	37	financing	financing	NOUN
easat-1680	155	38	activities	activity	NOUN
easat-1680	155	39	.	.	PUNCT
easat-1680	156	1	dickinson	dickinson	NOUN
easat-1680	156	2	(	(	PUNCT
easat-1680	156	3	2011	2011	NUM
easat-1680	156	4	)	)	PUNCT
easat-1680	156	5	mentioned	mention	VERB
easat-1680	156	6	that	that	SCONJ
easat-1680	156	7	companies	company	NOUN
easat-1680	156	8	with	with	ADP
easat-1680	156	9	the	the	DET
easat-1680	156	10	pattern	pattern	NOUN
easat-1680	156	11	enter	enter	VERB
easat-1680	156	12	the	the	DET
easat-1680	156	13	introduction	introduction	NOUN
easat-1680	156	14	stage	stage	NOUN
easat-1680	156	15	,	,	PUNCT
easat-1680	156	16	creating	create	VERB
easat-1680	156	17	investments	investment	NOUN
easat-1680	156	18	for	for	ADP
easat-1680	156	19	expansion	expansion	NOUN
easat-1680	156	20	and	and	CCONJ
easat-1680	156	21	186	186	NUM
easat-1680	156	22	edelweiss	edelweiss	PROPN
easat-1680	156	23	applied	apply	VERB
easat-1680	156	24	science	science	NOUN
easat-1680	156	25	and	and	CCONJ
easat-1680	156	26	technology	technology	NOUN
easat-1680	156	27	issn	issn	PROPN
easat-1680	156	28	:	:	PUNCT
easat-1680	156	29	2576	2576	NUM
easat-1680	156	30	-	-	SYM
easat-1680	156	31	8484	8484	NUM
easat-1680	156	32	vol	vol	NOUN
easat-1680	156	33	.	.	PROPN
easat-1680	156	34	8	8	NUM
easat-1680	156	35	,	,	PUNCT
easat-1680	156	36	no	no	INTJ
easat-1680	156	37	.	.	NOUN
easat-1680	156	38	5	5	NUM
easat-1680	156	39	:	:	SYM
easat-1680	156	40	179	179	NUM
easat-1680	156	41	-	-	SYM
easat-1680	156	42	194	194	NUM
easat-1680	156	43	,	,	PUNCT
easat-1680	156	44	2024	2024	NUM
easat-1680	156	45	doi	doi	NOUN
easat-1680	156	46	:	:	PUNCT
easat-1680	156	47	10.55214/25768484.v8i5.1680	10.55214/25768484.v8i5.1680	NUM
easat-1680	156	48	©	©	PROPN
easat-1680	156	49	2024	2024	NUM
easat-1680	156	50	by	by	ADP
easat-1680	156	51	the	the	DET
easat-1680	156	52	authors	author	NOUN
easat-1680	156	53	;	;	PUNCT
easat-1680	156	54	licensee	licensee	PROPN
easat-1680	156	55	learning	learn	VERB
easat-1680	156	56	gate	gate	NOUN
easat-1680	156	57	owning	own	VERB
easat-1680	156	58	access	access	NOUN
easat-1680	156	59	to	to	ADP
easat-1680	156	60	financing	financing	NOUN
easat-1680	156	61	from	from	ADP
easat-1680	156	62	banks	bank	NOUN
easat-1680	156	63	.	.	PUNCT
easat-1680	157	1	nonetheless	nonetheless	ADV
easat-1680	157	2	,	,	PUNCT
easat-1680	157	3	a	a	DET
easat-1680	157	4	company	company	NOUN
easat-1680	157	5	in	in	ADP
easat-1680	157	6	the	the	DET
easat-1680	157	7	situation	situation	NOUN
easat-1680	157	8	may	may	AUX
easat-1680	157	9	face	face	VERB
easat-1680	157	10	temporary	temporary	ADJ
easat-1680	157	11	financial	financial	ADJ
easat-1680	157	12	difficulty	difficulty	NOUN
easat-1680	157	13	(	(	PUNCT
easat-1680	157	14	jantadej	jantadej	VERB
easat-1680	157	15	,	,	PUNCT
easat-1680	157	16	2006	2006	NUM
easat-1680	157	17	)	)	PUNCT
easat-1680	157	18	.	.	PUNCT
easat-1680	158	1	although	although	SCONJ
easat-1680	158	2	facing	face	VERB
easat-1680	158	3	a	a	DET
easat-1680	158	4	negative	negative	ADJ
easat-1680	158	5	position	position	NOUN
easat-1680	158	6	for	for	ADP
easat-1680	158	7	cash	cash	NOUN
easat-1680	158	8	flow	flow	NOUN
easat-1680	158	9	from	from	ADP
easat-1680	158	10	operations	operation	NOUN
easat-1680	158	11	,	,	PUNCT
easat-1680	158	12	the	the	DET
easat-1680	158	13	company	company	NOUN
easat-1680	158	14	continues	continue	VERB
easat-1680	158	15	investing	invest	VERB
easat-1680	158	16	in	in	ADP
easat-1680	158	17	fixed	fix	VERB
easat-1680	158	18	assets	asset	NOUN
easat-1680	158	19	or	or	CCONJ
easat-1680	158	20	other	other	ADJ
easat-1680	158	21	investments	investment	NOUN
easat-1680	158	22	,	,	PUNCT
easat-1680	158	23	expecting	expect	VERB
easat-1680	158	24	the	the	DET
easat-1680	158	25	investments	investment	NOUN
easat-1680	158	26	will	will	AUX
easat-1680	158	27	produce	produce	VERB
easat-1680	158	28	significant	significant	ADJ
easat-1680	158	29	future	future	ADJ
easat-1680	158	30	cash	cash	NOUN
easat-1680	158	31	flows	flow	NOUN
easat-1680	158	32	.	.	PUNCT
easat-1680	159	1	the	the	DET
easat-1680	159	2	company	company	NOUN
easat-1680	159	3	also	also	ADV
easat-1680	159	4	raises	raise	VERB
easat-1680	159	5	funds	fund	NOUN
easat-1680	159	6	from	from	ADP
easat-1680	159	7	borrowings	borrowing	NOUN
easat-1680	159	8	or	or	CCONJ
easat-1680	159	9	capital	capital	NOUN
easat-1680	159	10	injection	injection	NOUN
easat-1680	159	11	by	by	ADP
easat-1680	159	12	shareholders	shareholder	NOUN
easat-1680	159	13	to	to	PART
easat-1680	159	14	compensate	compensate	VERB
easat-1680	159	15	the	the	DET
easat-1680	159	16	deficits	deficit	NOUN
easat-1680	159	17	in	in	ADP
easat-1680	159	18	operating	operating	NOUN
easat-1680	159	19	activities	activity	NOUN
easat-1680	159	20	and	and	CCONJ
easat-1680	159	21	finance	finance	NOUN
easat-1680	159	22	investing	investing	NOUN
easat-1680	159	23	activities	activity	NOUN
easat-1680	159	24	(	(	PUNCT
easat-1680	159	25	gup	gup	NOUN
easat-1680	159	26	and	and	CCONJ
easat-1680	159	27	samson	samson	PROPN
easat-1680	159	28	,	,	PUNCT
easat-1680	159	29	1993	1993	NUM
easat-1680	159	30	)	)	PUNCT
easat-1680	159	31	.	.	PUNCT
easat-1680	160	1	the	the	DET
easat-1680	160	2	risk	risk	NOUN
easat-1680	160	3	involved	involve	VERB
easat-1680	160	4	is	be	AUX
easat-1680	160	5	if	if	SCONJ
easat-1680	160	6	the	the	DET
easat-1680	160	7	investment	investment	NOUN
easat-1680	160	8	in	in	ADP
easat-1680	160	9	fixed	fix	VERB
easat-1680	160	10	assets	asset	NOUN
easat-1680	160	11	or	or	CCONJ
easat-1680	160	12	other	other	ADJ
easat-1680	160	13	investments	investment	NOUN
easat-1680	160	14	fails	fail	VERB
easat-1680	160	15	to	to	PART
easat-1680	160	16	produce	produce	VERB
easat-1680	160	17	adequate	adequate	ADJ
easat-1680	160	18	positive	positive	ADJ
easat-1680	160	19	cash	cash	NOUN
easat-1680	160	20	flows	flow	NOUN
easat-1680	160	21	in	in	ADP
easat-1680	160	22	the	the	DET
easat-1680	160	23	future	future	NOUN
easat-1680	160	24	,	,	PUNCT
easat-1680	160	25	the	the	DET
easat-1680	160	26	company	company	NOUN
easat-1680	160	27	could	could	AUX
easat-1680	160	28	experience	experience	VERB
easat-1680	160	29	financial	financial	ADJ
easat-1680	160	30	difficulties	difficulty	NOUN
easat-1680	160	31	as	as	SCONJ
easat-1680	160	32	the	the	DET
easat-1680	160	33	cash	cash	NOUN
easat-1680	160	34	would	would	AUX
easat-1680	160	35	be	be	AUX
easat-1680	160	36	insufficient	insufficient	ADJ
easat-1680	160	37	to	to	PART
easat-1680	160	38	fulfil	fulfil	VERB
easat-1680	160	39	debt	debt	NOUN
easat-1680	160	40	obligations	obligation	NOUN
easat-1680	160	41	.	.	PUNCT
easat-1680	161	1	correspondingly	correspondingly	ADV
easat-1680	161	2	,	,	PUNCT
easat-1680	161	3	kordestani	kordestani	PROPN
easat-1680	161	4	et	et	PROPN
easat-1680	161	5	al	al	PROPN
easat-1680	161	6	.	.	PROPN
easat-1680	162	1	(	(	PUNCT
easat-1680	162	2	2011	2011	NUM
easat-1680	162	3	)	)	PUNCT
easat-1680	162	4	presented	present	VERB
easat-1680	162	5	a	a	DET
easat-1680	162	6	significant	significant	ADJ
easat-1680	162	7	relationship	relationship	NOUN
easat-1680	162	8	between	between	ADP
easat-1680	162	9	the	the	DET
easat-1680	162	10	specified	specify	VERB
easat-1680	162	11	cash	cash	NOUN
easat-1680	162	12	flow	flow	NOUN
easat-1680	162	13	pattern	pattern	NOUN
easat-1680	162	14	and	and	CCONJ
easat-1680	162	15	future	future	ADJ
easat-1680	162	16	financial	financial	ADJ
easat-1680	162	17	distress	distress	NOUN
easat-1680	162	18	.	.	PUNCT
easat-1680	163	1	therefore	therefore	ADV
easat-1680	163	2	,	,	PUNCT
easat-1680	163	3	the	the	DET
easat-1680	163	4	study	study	NOUN
easat-1680	163	5	proposed	propose	VERB
easat-1680	163	6	as	as	SCONJ
easat-1680	163	7	follows	follow	VERB
easat-1680	163	8	:	:	PUNCT
easat-1680	163	9	h5	h5	NOUN
easat-1680	163	10	:	:	PUNCT
easat-1680	163	11	companies	company	NOUN
easat-1680	163	12	with	with	ADP
easat-1680	163	13	cfp5	cfp5	PROPN
easat-1680	163	14	experience	experience	NOUN
easat-1680	163	15	financial	financial	ADJ
easat-1680	163	16	distress	distress	NOUN
easat-1680	163	17	.	.	PUNCT
easat-1680	164	1	3.6	3.6	NUM
easat-1680	164	2	.	.	PUNCT
easat-1680	164	3	pattern	pattern	NOUN
easat-1680	164	4	6	6	NUM
easat-1680	164	5	(	(	PUNCT
easat-1680	164	6	cfp6	cfp6	PROPN
easat-1680	164	7	)	)	PUNCT
easat-1680	164	8	analysis	analysis	NOUN
easat-1680	164	9	pattern	pattern	NOUN
easat-1680	164	10	6	6	NUM
easat-1680	164	11	(	(	PUNCT
easat-1680	164	12	cfp6	cfp6	PROPN
easat-1680	164	13	)	)	PUNCT
easat-1680	164	14	involves	involve	VERB
easat-1680	164	15	a	a	DET
easat-1680	164	16	combination	combination	NOUN
easat-1680	164	17	of	of	ADP
easat-1680	164	18	a	a	DET
easat-1680	164	19	negative	negative	ADJ
easat-1680	164	20	(	(	PUNCT
easat-1680	164	21	−	−	NOUN
easat-1680	164	22	)	)	PUNCT
easat-1680	164	23	cash	cash	NOUN
easat-1680	164	24	flow	flow	NOUN
easat-1680	164	25	from	from	ADP
easat-1680	164	26	operating	operate	VERB
easat-1680	164	27	activities	activity	NOUN
easat-1680	164	28	,	,	PUNCT
easat-1680	164	29	a	a	DET
easat-1680	164	30	positive	positive	ADJ
easat-1680	164	31	(	(	PUNCT
easat-1680	164	32	+	+	ADJ
easat-1680	164	33	)	)	PUNCT
easat-1680	164	34	cash	cash	NOUN
easat-1680	164	35	flow	flow	NOUN
easat-1680	164	36	from	from	ADP
easat-1680	164	37	investing	invest	VERB
easat-1680	164	38	activities	activity	NOUN
easat-1680	164	39	,	,	PUNCT
easat-1680	164	40	and	and	CCONJ
easat-1680	164	41	a	a	DET
easat-1680	164	42	negative	negative	ADJ
easat-1680	164	43	(	(	PUNCT
easat-1680	164	44	−	−	NOUN
easat-1680	164	45	)	)	PUNCT
easat-1680	164	46	cash	cash	NOUN
easat-1680	164	47	flow	flow	NOUN
easat-1680	164	48	from	from	ADP
easat-1680	164	49	financing	financing	NOUN
easat-1680	164	50	activities	activity	NOUN
easat-1680	164	51	.	.	PUNCT
easat-1680	165	1	the	the	DET
easat-1680	165	2	combination	combination	NOUN
easat-1680	165	3	suggests	suggest	VERB
easat-1680	165	4	a	a	DET
easat-1680	165	5	company	company	NOUN
easat-1680	165	6	facing	face	VERB
easat-1680	165	7	financial	financial	ADJ
easat-1680	165	8	difficulties	difficulty	NOUN
easat-1680	165	9	,	,	PUNCT
easat-1680	165	10	denoting	denote	VERB
easat-1680	165	11	a	a	DET
easat-1680	165	12	decline	decline	NOUN
easat-1680	165	13	stage	stage	NOUN
easat-1680	165	14	in	in	ADP
easat-1680	165	15	the	the	DET
easat-1680	165	16	company	company	NOUN
easat-1680	165	17	life	life	NOUN
easat-1680	165	18	cycle	cycle	NOUN
easat-1680	165	19	(	(	PUNCT
easat-1680	165	20	dickinson	dickinson	NOUN
easat-1680	165	21	,	,	PUNCT
easat-1680	165	22	2011	2011	NUM
easat-1680	165	23	)	)	PUNCT
easat-1680	165	24	.	.	PUNCT
easat-1680	166	1	companies	company	NOUN
easat-1680	166	2	under	under	ADP
easat-1680	166	3	the	the	DET
easat-1680	166	4	situation	situation	NOUN
easat-1680	166	5	possess	possess	VERB
easat-1680	166	6	insufficient	insufficient	ADJ
easat-1680	166	7	cash	cash	NOUN
easat-1680	166	8	to	to	PART
easat-1680	166	9	fulfil	fulfil	VERB
easat-1680	166	10	operational	operational	ADJ
easat-1680	166	11	needs	need	NOUN
easat-1680	166	12	and	and	CCONJ
easat-1680	166	13	debt	debt	NOUN
easat-1680	166	14	obligations	obligation	NOUN
easat-1680	166	15	.	.	PUNCT
easat-1680	167	1	hence	hence	ADV
easat-1680	167	2	,	,	PUNCT
easat-1680	167	3	the	the	DET
easat-1680	167	4	company	company	NOUN
easat-1680	167	5	must	must	AUX
easat-1680	167	6	resort	resort	VERB
easat-1680	167	7	to	to	ADP
easat-1680	167	8	selling	sell	VERB
easat-1680	167	9	fixed	fix	VERB
easat-1680	167	10	assets	asset	NOUN
easat-1680	167	11	or	or	CCONJ
easat-1680	167	12	other	other	ADJ
easat-1680	167	13	investments	investment	NOUN
easat-1680	167	14	to	to	PART
easat-1680	167	15	meet	meet	VERB
easat-1680	167	16	operating	operating	NOUN
easat-1680	167	17	and	and	CCONJ
easat-1680	167	18	financing	financing	NOUN
easat-1680	167	19	needs	need	NOUN
easat-1680	167	20	(	(	PUNCT
easat-1680	167	21	jantadej	jantadej	VERB
easat-1680	167	22	,	,	PUNCT
easat-1680	167	23	2006	2006	NUM
easat-1680	167	24	;	;	PUNCT
easat-1680	167	25	kordestani	kordestani	PROPN
easat-1680	167	26	et	et	PROPN
easat-1680	167	27	al	al	PROPN
easat-1680	167	28	.	.	PROPN
easat-1680	167	29	,	,	PUNCT
easat-1680	167	30	2011	2011	NUM
easat-1680	167	31	)	)	PUNCT
easat-1680	167	32	.	.	PUNCT
easat-1680	168	1	the	the	DET
easat-1680	168	2	financial	financial	ADJ
easat-1680	168	3	issue	issue	NOUN
easat-1680	168	4	worsens	worsen	VERB
easat-1680	168	5	if	if	SCONJ
easat-1680	168	6	the	the	DET
easat-1680	168	7	company	company	NOUN
easat-1680	168	8	constantly	constantly	ADV
easat-1680	168	9	fails	fail	VERB
easat-1680	168	10	to	to	PART
easat-1680	168	11	produce	produce	VERB
easat-1680	168	12	enough	enough	ADJ
easat-1680	168	13	cash	cash	NOUN
easat-1680	168	14	to	to	PART
easat-1680	168	15	fulfil	fulfil	VERB
easat-1680	168	16	operation	operation	NOUN
easat-1680	168	17	and	and	CCONJ
easat-1680	168	18	financing	financing	NOUN
easat-1680	168	19	needs	need	NOUN
easat-1680	168	20	and	and	CCONJ
easat-1680	168	21	exhaust	exhaust	VERB
easat-1680	168	22	the	the	DET
easat-1680	168	23	company	company	NOUN
easat-1680	168	24	assets	asset	NOUN
easat-1680	168	25	to	to	PART
easat-1680	168	26	compensate	compensate	VERB
easat-1680	168	27	for	for	ADP
easat-1680	168	28	the	the	DET
easat-1680	168	29	cash	cash	NOUN
easat-1680	168	30	deficits	deficit	NOUN
easat-1680	168	31	.	.	PUNCT
easat-1680	169	1	bruwer	bruwer	NOUN
easat-1680	169	2	and	and	CCONJ
easat-1680	169	3	hamman	hamman	PROPN
easat-1680	169	4	(	(	PUNCT
easat-1680	169	5	2005	2005	NUM
easat-1680	169	6	)	)	PUNCT
easat-1680	169	7	and	and	CCONJ
easat-1680	169	8	jantadej	jantadej	INTJ
easat-1680	169	9	(	(	PUNCT
easat-1680	169	10	2006	2006	NUM
easat-1680	169	11	)	)	PUNCT
easat-1680	169	12	stated	state	VERB
easat-1680	169	13	that	that	SCONJ
easat-1680	169	14	companies	company	NOUN
easat-1680	169	15	with	with	ADP
easat-1680	169	16	the	the	DET
easat-1680	169	17	cash	cash	NOUN
easat-1680	169	18	flow	flow	NOUN
easat-1680	169	19	pattern	pattern	NOUN
easat-1680	169	20	signify	signify	VERB
easat-1680	169	21	financial	financial	ADJ
easat-1680	169	22	distress	distress	NOUN
easat-1680	169	23	.	.	PUNCT
easat-1680	170	1	hence	hence	ADV
easat-1680	170	2	,	,	PUNCT
easat-1680	170	3	the	the	DET
easat-1680	170	4	study	study	NOUN
easat-1680	170	5	proposed	propose	VERB
easat-1680	170	6	the	the	DET
easat-1680	170	7	following	follow	VERB
easat-1680	170	8	:	:	PUNCT
easat-1680	170	9	h6	h6	PROPN
easat-1680	170	10	:	:	PUNCT
easat-1680	170	11	companies	company	NOUN
easat-1680	170	12	with	with	ADP
easat-1680	170	13	cfp6	cfp6	PROPN
easat-1680	170	14	experience	experience	PROPN
easat-1680	170	15	financial	financial	ADJ
easat-1680	170	16	distress	distress	NOUN
easat-1680	170	17	.	.	PUNCT
easat-1680	171	1	3.7	3.7	NUM
easat-1680	171	2	.	.	PUNCT
easat-1680	171	3	pattern	pattern	NOUN
easat-1680	171	4	7	7	NUM
easat-1680	171	5	(	(	PUNCT
easat-1680	171	6	cfp7	cfp7	PROPN
easat-1680	171	7	)	)	PUNCT
easat-1680	171	8	analysis	analysis	NOUN
easat-1680	171	9	pattern	pattern	NOUN
easat-1680	171	10	7	7	NUM
easat-1680	171	11	(	(	PUNCT
easat-1680	171	12	cfp7	cfp7	PROPN
easat-1680	171	13	)	)	PUNCT
easat-1680	171	14	involves	involve	VERB
easat-1680	171	15	a	a	DET
easat-1680	171	16	combination	combination	NOUN
easat-1680	171	17	of	of	ADP
easat-1680	171	18	negative	negative	ADJ
easat-1680	171	19	(	(	PUNCT
easat-1680	171	20	−	−	NOUN
easat-1680	171	21	)	)	PUNCT
easat-1680	171	22	cash	cash	NOUN
easat-1680	171	23	flows	flow	NOUN
easat-1680	171	24	from	from	ADP
easat-1680	171	25	all	all	DET
easat-1680	171	26	operating	operate	VERB
easat-1680	171	27	,	,	PUNCT
easat-1680	171	28	investing	investing	NOUN
easat-1680	171	29	,	,	PUNCT
easat-1680	171	30	and	and	CCONJ
easat-1680	171	31	financing	financing	NOUN
easat-1680	171	32	activities	activity	NOUN
easat-1680	171	33	.	.	PUNCT
easat-1680	172	1	the	the	DET
easat-1680	172	2	unusual	unusual	ADJ
easat-1680	172	3	situation	situation	NOUN
easat-1680	172	4	indicates	indicate	VERB
easat-1680	172	5	the	the	DET
easat-1680	172	6	company	company	NOUN
easat-1680	172	7	faces	face	VERB
easat-1680	172	8	serious	serious	ADJ
easat-1680	172	9	financial	financial	ADJ
easat-1680	172	10	problems	problem	NOUN
easat-1680	172	11	(	(	PUNCT
easat-1680	172	12	steyn	steyn	PROPN
easat-1680	172	13	bruwer	bruwer	NOUN
easat-1680	172	14	and	and	CCONJ
easat-1680	172	15	hamman	hamman	NOUN
easat-1680	172	16	,	,	PUNCT
easat-1680	172	17	2008	2008	NUM
easat-1680	172	18	)	)	PUNCT
easat-1680	172	19	.	.	PUNCT
easat-1680	173	1	the	the	DET
easat-1680	173	2	company	company	NOUN
easat-1680	173	3	must	must	AUX
easat-1680	173	4	use	use	VERB
easat-1680	173	5	the	the	DET
easat-1680	173	6	cash	cash	NOUN
easat-1680	173	7	reserves	reserve	NOUN
easat-1680	173	8	to	to	PART
easat-1680	173	9	finance	finance	VERB
easat-1680	173	10	all	all	DET
easat-1680	173	11	cash	cash	NOUN
easat-1680	173	12	needs	need	NOUN
easat-1680	173	13	due	due	ADJ
easat-1680	173	14	to	to	ADP
easat-1680	173	15	insufficient	insufficient	ADJ
easat-1680	173	16	cash	cash	NOUN
easat-1680	173	17	from	from	ADP
easat-1680	173	18	company	company	NOUN
easat-1680	173	19	operations	operation	NOUN
easat-1680	173	20	.	.	PUNCT
easat-1680	174	1	the	the	DET
easat-1680	174	2	company	company	NOUN
easat-1680	174	3	will	will	AUX
easat-1680	174	4	exhaust	exhaust	VERB
easat-1680	174	5	cash	cash	NOUN
easat-1680	174	6	reserves	reserve	NOUN
easat-1680	174	7	in	in	ADP
easat-1680	174	8	the	the	DET
easat-1680	174	9	future	future	NOUN
easat-1680	174	10	if	if	SCONJ
easat-1680	174	11	the	the	DET
easat-1680	174	12	scenario	scenario	NOUN
easat-1680	174	13	continues	continue	VERB
easat-1680	174	14	.	.	PUNCT
easat-1680	175	1	dickinson	dickinson	PROPN
easat-1680	175	2	(	(	PUNCT
easat-1680	175	3	2011	2011	NUM
easat-1680	175	4	)	)	PUNCT
easat-1680	175	5	stated	state	VERB
easat-1680	175	6	that	that	SCONJ
easat-1680	175	7	the	the	DET
easat-1680	175	8	cash	cash	NOUN
easat-1680	175	9	flow	flow	NOUN
easat-1680	175	10	pattern	pattern	NOUN
easat-1680	175	11	indicates	indicate	VERB
easat-1680	175	12	the	the	DET
easat-1680	175	13	company	company	NOUN
easat-1680	175	14	undergoes	undergo	VERB
easat-1680	175	15	the	the	DET
easat-1680	175	16	shake	shake	VERB
easat-1680	175	17	-	-	PUNCT
easat-1680	175	18	out	out	ADP
easat-1680	175	19	stage	stage	NOUN
easat-1680	175	20	.	.	PUNCT
easat-1680	176	1	past	past	ADJ
easat-1680	176	2	studies	study	NOUN
easat-1680	176	3	reported	report	VERB
easat-1680	176	4	that	that	SCONJ
easat-1680	176	5	companies	company	NOUN
easat-1680	176	6	with	with	ADP
easat-1680	176	7	the	the	DET
easat-1680	176	8	specified	specify	VERB
easat-1680	176	9	cash	cash	NOUN
easat-1680	176	10	flow	flow	NOUN
easat-1680	176	11	pattern	pattern	NOUN
easat-1680	176	12	suggest	suggest	VERB
easat-1680	176	13	financial	financial	ADJ
easat-1680	176	14	distress	distress	NOUN
easat-1680	176	15	(	(	PUNCT
easat-1680	176	16	gup	gup	NOUN
easat-1680	176	17	and	and	CCONJ
easat-1680	176	18	samson	samson	PROPN
easat-1680	176	19	,	,	PUNCT
easat-1680	176	20	1993	1993	NUM
easat-1680	176	21	;	;	PUNCT
easat-1680	176	22	bruwer	bruwer	NOUN
easat-1680	176	23	and	and	CCONJ
easat-1680	176	24	hamman	hamman	NOUN
easat-1680	176	25	,	,	PUNCT
easat-1680	176	26	2005	2005	NUM
easat-1680	176	27	;	;	PUNCT
easat-1680	176	28	jantadej	jantadej	VERB
easat-1680	176	29	,	,	PUNCT
easat-1680	176	30	2006	2006	NUM
easat-1680	176	31	;	;	PUNCT
easat-1680	176	32	kordestani	kordestani	PROPN
easat-1680	176	33	et	et	PROPN
easat-1680	176	34	al	al	PROPN
easat-1680	176	35	.	.	PROPN
easat-1680	176	36	,	,	PUNCT
easat-1680	176	37	2011	2011	NUM
easat-1680	176	38	;	;	PUNCT
easat-1680	176	39	shamsudin	shamsudin	NOUN
easat-1680	176	40	and	and	CCONJ
easat-1680	176	41	kamaluddin	kamaluddin	NOUN
easat-1680	176	42	,	,	PUNCT
easat-1680	176	43	2015	2015	NUM
easat-1680	176	44	)	)	PUNCT
easat-1680	176	45	.	.	PUNCT
easat-1680	177	1	hence	hence	ADV
easat-1680	177	2	,	,	PUNCT
easat-1680	177	3	the	the	DET
easat-1680	177	4	following	follow	VERB
easat-1680	177	5	is	be	AUX
easat-1680	177	6	suggested	suggest	VERB
easat-1680	177	7	:	:	PUNCT
easat-1680	177	8	h7	h7	NOUN
easat-1680	177	9	:	:	PUNCT
easat-1680	177	10	companies	company	NOUN
easat-1680	177	11	with	with	ADP
easat-1680	177	12	cfp7	cfp7	PROPN
easat-1680	177	13	experience	experience	NOUN
easat-1680	177	14	financial	financial	ADJ
easat-1680	177	15	distress	distress	NOUN
easat-1680	177	16	.	.	PUNCT
easat-1680	178	1	3.8	3.8	NUM
easat-1680	178	2	.	.	PUNCT
easat-1680	178	3	pattern	pattern	NOUN
easat-1680	178	4	8	8	NUM
easat-1680	178	5	(	(	PUNCT
easat-1680	178	6	cfp8	cfp8	PROPN
easat-1680	178	7	)	)	PUNCT
easat-1680	178	8	analysis	analysis	NOUN
easat-1680	178	9	pattern	pattern	NOUN
easat-1680	178	10	8	8	NUM
easat-1680	178	11	(	(	PUNCT
easat-1680	178	12	cfp8	cfp8	PROPN
easat-1680	178	13	)	)	PUNCT
easat-1680	178	14	includes	include	VERB
easat-1680	178	15	a	a	DET
easat-1680	178	16	combination	combination	NOUN
easat-1680	178	17	of	of	ADP
easat-1680	178	18	positive	positive	ADJ
easat-1680	178	19	(	(	PUNCT
easat-1680	178	20	+	+	ADJ
easat-1680	178	21	)	)	PUNCT
easat-1680	178	22	cash	cash	NOUN
easat-1680	178	23	flows	flow	NOUN
easat-1680	178	24	from	from	ADP
easat-1680	178	25	operating	operate	VERB
easat-1680	178	26	,	,	PUNCT
easat-1680	178	27	investing	investing	NOUN
easat-1680	178	28	,	,	PUNCT
easat-1680	178	29	and	and	CCONJ
easat-1680	178	30	financing	financing	NOUN
easat-1680	178	31	activities	activity	NOUN
easat-1680	178	32	.	.	PUNCT
easat-1680	179	1	the	the	DET
easat-1680	179	2	unusual	unusual	ADJ
easat-1680	179	3	scenario	scenario	NOUN
easat-1680	179	4	denotes	denote	VERB
easat-1680	179	5	a	a	DET
easat-1680	179	6	highly	highly	ADV
easat-1680	179	7	liquid	liquid	ADJ
easat-1680	179	8	company	company	NOUN
easat-1680	179	9	that	that	PRON
easat-1680	179	10	produces	produce	VERB
easat-1680	179	11	cash	cash	NOUN
easat-1680	179	12	from	from	ADP
easat-1680	179	13	all	all	DET
easat-1680	179	14	three	three	NUM
easat-1680	179	15	types	type	NOUN
easat-1680	179	16	of	of	ADP
easat-1680	179	17	activities	activity	NOUN
easat-1680	179	18	for	for	ADP
easat-1680	179	19	future	future	ADJ
easat-1680	179	20	development	development	NOUN
easat-1680	179	21	(	(	PUNCT
easat-1680	179	22	jantadej	jantadej	VERB
easat-1680	179	23	,	,	PUNCT
easat-1680	179	24	2006	2006	NUM
easat-1680	179	25	)	)	PUNCT
easat-1680	179	26	.	.	PUNCT
easat-1680	180	1	non	non	ADJ
easat-1680	180	2	-	-	ADJ
easat-1680	180	3	utilisation	utilisation	NOUN
easat-1680	180	4	of	of	ADP
easat-1680	180	5	the	the	DET
easat-1680	180	6	cash	cash	NOUN
easat-1680	180	7	balances	balance	NOUN
easat-1680	180	8	leads	lead	VERB
easat-1680	180	9	to	to	ADP
easat-1680	180	10	capital	capital	NOUN
easat-1680	180	11	inefficiency	inefficiency	NOUN
easat-1680	180	12	.	.	PUNCT
easat-1680	181	1	dickinson	dickinson	NOUN
easat-1680	181	2	(	(	PUNCT
easat-1680	181	3	2011	2011	NUM
easat-1680	181	4	)	)	PUNCT
easat-1680	181	5	mentioned	mention	VERB
easat-1680	181	6	that	that	SCONJ
easat-1680	181	7	companies	company	NOUN
easat-1680	181	8	with	with	ADP
easat-1680	181	9	the	the	DET
easat-1680	181	10	cash	cash	NOUN
easat-1680	181	11	flow	flow	NOUN
easat-1680	181	12	pattern	pattern	NOUN
easat-1680	181	13	face	face	NOUN
easat-1680	181	14	shrinking	shrink	VERB
easat-1680	181	15	and	and	CCONJ
easat-1680	181	16	enter	enter	VERB
easat-1680	181	17	the	the	DET
easat-1680	181	18	shake	shake	NOUN
easat-1680	181	19	-	-	PUNCT
easat-1680	181	20	out	out	ADP
easat-1680	181	21	stage	stage	NOUN
easat-1680	181	22	.	.	PUNCT
easat-1680	182	1	therefore	therefore	ADV
easat-1680	182	2	,	,	PUNCT
easat-1680	182	3	the	the	DET
easat-1680	182	4	study	study	NOUN
easat-1680	182	5	suggested	suggest	VERB
easat-1680	182	6	as	as	SCONJ
easat-1680	182	7	follows	follow	VERB
easat-1680	182	8	:	:	PUNCT
easat-1680	182	9	h8	h8	NOUN
easat-1680	182	10	:	:	PUNCT
easat-1680	182	11	companies	company	NOUN
easat-1680	182	12	with	with	ADP
easat-1680	182	13	cfp8	cfp8	PROPN
easat-1680	182	14	experience	experience	NOUN
easat-1680	182	15	financial	financial	ADJ
easat-1680	182	16	distress	distress	NOUN
easat-1680	182	17	.	.	PUNCT
easat-1680	183	1	4	4	X
easat-1680	183	2	.	.	X
easat-1680	183	3	research	research	NOUN
easat-1680	183	4	design	design	NOUN
easat-1680	183	5	4.1	4.1	NUM
easat-1680	183	6	.	.	PUNCT
easat-1680	184	1	sample	sample	VERB
easat-1680	184	2	the	the	DET
easat-1680	184	3	study	study	NOUN
easat-1680	184	4	referred	refer	VERB
easat-1680	184	5	to	to	ADP
easat-1680	184	6	the	the	DET
easat-1680	184	7	pn17	pn17	PROPN
easat-1680	184	8	and	and	CCONJ
easat-1680	184	9	gn3	gn3	PROPN
easat-1680	184	10	lists	list	NOUN
easat-1680	184	11	in	in	ADP
easat-1680	184	12	bursa	bursa	PROPN
easat-1680	184	13	malaysia	malaysia	PROPN
easat-1680	184	14	as	as	ADP
easat-1680	184	15	of	of	ADP
easat-1680	184	16	31	31	NUM
easat-1680	184	17	may	may	NOUN
easat-1680	184	18	2020	2020	NUM
easat-1680	184	19	to	to	PART
easat-1680	184	20	select	select	VERB
easat-1680	184	21	distressed	distressed	ADJ
easat-1680	184	22	companies	company	NOUN
easat-1680	184	23	,	,	PUNCT
easat-1680	184	24	consisting	consist	VERB
easat-1680	184	25	of	of	ADP
easat-1680	184	26	28	28	NUM
easat-1680	184	27	companies	company	NOUN
easat-1680	184	28	,	,	PUNCT
easat-1680	184	29	following	follow	VERB
easat-1680	184	30	shamsudin	shamsudin	NOUN
easat-1680	184	31	and	and	CCONJ
easat-1680	184	32	kamaluddin	kamaluddin	PROPN
easat-1680	184	33	(	(	PUNCT
easat-1680	184	34	2015	2015	NUM
easat-1680	184	35	)	)	PUNCT
easat-1680	184	36	and	and	CCONJ
easat-1680	184	37	187	187	NUM
easat-1680	184	38	edelweiss	edelweiss	PROPN
easat-1680	184	39	applied	apply	VERB
easat-1680	184	40	science	science	NOUN
easat-1680	184	41	and	and	CCONJ
easat-1680	184	42	technology	technology	NOUN
easat-1680	184	43	issn	issn	PROPN
easat-1680	184	44	:	:	PUNCT
easat-1680	184	45	2576	2576	NUM
easat-1680	184	46	-	-	SYM
easat-1680	184	47	8484	8484	NUM
easat-1680	184	48	vol	vol	NOUN
easat-1680	184	49	.	.	PROPN
easat-1680	184	50	8	8	NUM
easat-1680	184	51	,	,	PUNCT
easat-1680	184	52	no	no	INTJ
easat-1680	184	53	.	.	NOUN
easat-1680	184	54	5	5	NUM
easat-1680	184	55	:	:	SYM
easat-1680	184	56	179	179	NUM
easat-1680	184	57	-	-	SYM
easat-1680	184	58	194	194	NUM
easat-1680	184	59	,	,	PUNCT
easat-1680	184	60	2024	2024	NUM
easat-1680	184	61	doi	doi	NOUN
easat-1680	184	62	:	:	PUNCT
easat-1680	184	63	10.55214/25768484.v8i5.1680	10.55214/25768484.v8i5.1680	NUM
easat-1680	184	64	©	©	PROPN
easat-1680	184	65	2024	2024	NUM
easat-1680	184	66	by	by	ADP
easat-1680	184	67	the	the	DET
easat-1680	184	68	authors	author	NOUN
easat-1680	184	69	;	;	PUNCT
easat-1680	184	70	licensee	licensee	PROPN
easat-1680	184	71	learning	learn	VERB
easat-1680	184	72	gate	gate	NOUN
easat-1680	184	73	jaafar	jaafar	PROPN
easat-1680	184	74	et	et	PROPN
easat-1680	184	75	al	al	PROPN
easat-1680	184	76	.	.	PUNCT
easat-1680	185	1	(	(	PUNCT
easat-1680	185	2	2018	2018	NUM
easat-1680	185	3	)	)	PUNCT
easat-1680	185	4	.	.	PUNCT
easat-1680	186	1	finance	finance	NOUN
easat-1680	186	2	and	and	CCONJ
easat-1680	186	3	insurance	insurance	NOUN
easat-1680	186	4	companies	company	NOUN
easat-1680	186	5	were	be	AUX
easat-1680	186	6	excluded	exclude	VERB
easat-1680	186	7	because	because	SCONJ
easat-1680	186	8	of	of	ADP
easat-1680	186	9	the	the	DET
easat-1680	186	10	high	high	ADJ
easat-1680	186	11	dependence	dependence	NOUN
easat-1680	186	12	on	on	ADP
easat-1680	186	13	economic	economic	ADJ
easat-1680	186	14	circumstances	circumstance	NOUN
easat-1680	186	15	and	and	CCONJ
easat-1680	186	16	supervision	supervision	NOUN
easat-1680	186	17	by	by	ADP
easat-1680	186	18	other	other	ADJ
easat-1680	186	19	regulatory	regulatory	ADJ
easat-1680	186	20	bodies	body	NOUN
easat-1680	186	21	such	such	ADJ
easat-1680	186	22	as	as	ADP
easat-1680	186	23	bank	bank	PROPN
easat-1680	186	24	negara	negara	PROPN
easat-1680	186	25	malaysia	malaysia	PROPN
easat-1680	186	26	(	(	PUNCT
easat-1680	186	27	bnm	bnm	PROPN
easat-1680	186	28	)	)	PUNCT
easat-1680	186	29	with	with	ADP
easat-1680	186	30	different	different	ADJ
easat-1680	186	31	regulatory	regulatory	ADJ
easat-1680	186	32	requirements	requirement	NOUN
easat-1680	186	33	from	from	ADP
easat-1680	186	34	the	the	DET
easat-1680	186	35	non	non	ADJ
easat-1680	186	36	-	-	ADJ
easat-1680	186	37	financial	financial	ADJ
easat-1680	186	38	companies	company	NOUN
easat-1680	186	39	(	(	PUNCT
easat-1680	186	40	dalnial	dalnial	PROPN
easat-1680	186	41	et	et	PROPN
easat-1680	186	42	al	al	PROPN
easat-1680	186	43	.	.	PROPN
easat-1680	186	44	,	,	PUNCT
easat-1680	186	45	2014	2014	NUM
easat-1680	186	46	;	;	PUNCT
easat-1680	186	47	arshad	arshad	PROPN
easat-1680	186	48	et	et	PROPN
easat-1680	186	49	al	al	PROPN
easat-1680	186	50	.	.	PROPN
easat-1680	186	51	,	,	PUNCT
easat-1680	186	52	2015	2015	NUM
easat-1680	186	53	)	)	PUNCT
easat-1680	186	54	.	.	PUNCT
easat-1680	187	1	the	the	DET
easat-1680	187	2	sample	sample	NOUN
easat-1680	187	3	also	also	ADV
easat-1680	187	4	included	include	VERB
easat-1680	187	5	a	a	DET
easat-1680	187	6	similar	similar	ADJ
easat-1680	187	7	number	number	NOUN
easat-1680	187	8	of	of	ADP
easat-1680	187	9	healthy	healthy	ADJ
easat-1680	187	10	companies	company	NOUN
easat-1680	187	11	according	accord	VERB
easat-1680	187	12	to	to	ADP
easat-1680	187	13	similar	similar	ADJ
easat-1680	187	14	revenues	revenue	NOUN
easat-1680	187	15	or	or	CCONJ
easat-1680	187	16	total	total	ADJ
easat-1680	187	17	assets	asset	NOUN
easat-1680	187	18	.	.	PUNCT
easat-1680	188	1	the	the	DET
easat-1680	188	2	healthy	healthy	ADJ
easat-1680	188	3	companies	company	NOUN
easat-1680	188	4	were	be	AUX
easat-1680	188	5	chosen	choose	VERB
easat-1680	188	6	based	base	VERB
easat-1680	188	7	on	on	ADP
easat-1680	188	8	a	a	DET
easat-1680	188	9	one	one	NUM
easat-1680	188	10	-	-	PUNCT
easat-1680	188	11	to	to	ADP
easat-1680	188	12	-	-	PUNCT
easat-1680	188	13	one	one	NUM
easat-1680	188	14	matching	matching	NOUN
easat-1680	188	15	with	with	ADP
easat-1680	188	16	the	the	DET
easat-1680	188	17	financially	financially	ADV
easat-1680	188	18	distressed	distressed	ADJ
easat-1680	188	19	companies	company	NOUN
easat-1680	188	20	in	in	ADP
easat-1680	188	21	similar	similar	ADJ
easat-1680	188	22	industries	industry	NOUN
easat-1680	188	23	(	(	PUNCT
easat-1680	188	24	see	see	VERB
easat-1680	188	25	foster	foster	ADJ
easat-1680	188	26	and	and	CCONJ
easat-1680	188	27	ward	ward	NOUN
easat-1680	188	28	,	,	PUNCT
easat-1680	188	29	1997	1997	NUM
easat-1680	188	30	;	;	PUNCT
easat-1680	188	31	shamsudin	shamsudin	NOUN
easat-1680	188	32	and	and	CCONJ
easat-1680	188	33	kamaluddin	kamaluddin	NOUN
easat-1680	188	34	,	,	PUNCT
easat-1680	188	35	2015	2015	NUM
easat-1680	188	36	)	)	PUNCT
easat-1680	188	37	.	.	PUNCT
easat-1680	189	1	the	the	DET
easat-1680	189	2	study	study	NOUN
easat-1680	189	3	sample	sample	NOUN
easat-1680	189	4	comprised	comprise	VERB
easat-1680	189	5	12	12	NUM
easat-1680	189	6	distressed	distressed	ADJ
easat-1680	189	7	companies	company	NOUN
easat-1680	189	8	and	and	CCONJ
easat-1680	189	9	12	12	NUM
easat-1680	189	10	healthy	healthy	ADJ
easat-1680	189	11	companies	company	NOUN
easat-1680	189	12	with	with	ADP
easat-1680	189	13	five	five	NUM
easat-1680	189	14	(	(	PUNCT
easat-1680	189	15	5	5	NUM
easat-1680	189	16	)	)	PUNCT
easat-1680	189	17	observation	observation	NOUN
easat-1680	189	18	years	year	NOUN
easat-1680	189	19	,	,	PUNCT
easat-1680	189	20	amounting	amount	VERB
easat-1680	189	21	to	to	ADP
easat-1680	189	22	120	120	NUM
easat-1680	189	23	observations	observation	NOUN
easat-1680	189	24	.	.	PUNCT
easat-1680	190	1	4.2	4.2	NUM
easat-1680	190	2	.	.	PUNCT
easat-1680	190	3	data	datum	NOUN
easat-1680	190	4	collection	collection	NOUN
easat-1680	190	5	method	method	NOUN
easat-1680	190	6	the	the	DET
easat-1680	190	7	study	study	NOUN
easat-1680	190	8	employed	employ	VERB
easat-1680	190	9	secondary	secondary	ADJ
easat-1680	190	10	data	datum	NOUN
easat-1680	190	11	,	,	PUNCT
easat-1680	190	12	data	datum	NOUN
easat-1680	190	13	gathered	gather	VERB
easat-1680	190	14	from	from	ADP
easat-1680	190	15	existing	exist	VERB
easat-1680	190	16	resources	resource	NOUN
easat-1680	190	17	(	(	PUNCT
easat-1680	190	18	sekaran	sekaran	NOUN
easat-1680	190	19	and	and	CCONJ
easat-1680	190	20	bougie	bougie	NOUN
easat-1680	190	21	,	,	PUNCT
easat-1680	190	22	2016	2016	NUM
easat-1680	190	23	)	)	PUNCT
easat-1680	190	24	and	and	CCONJ
easat-1680	190	25	extracted	extract	VERB
easat-1680	190	26	manually	manually	ADV
easat-1680	190	27	from	from	ADP
easat-1680	190	28	the	the	DET
easat-1680	190	29	annual	annual	ADJ
easat-1680	190	30	reports	report	NOUN
easat-1680	190	31	on	on	ADP
easat-1680	190	32	the	the	DET
easat-1680	190	33	bursa	bursa	NOUN
easat-1680	190	34	malaysia	malaysia	PROPN
easat-1680	190	35	website	website	NOUN
easat-1680	190	36	.	.	PUNCT
easat-1680	191	1	the	the	DET
easat-1680	191	2	data	data	NOUN
easat-1680	191	3	collection	collection	NOUN
easat-1680	191	4	involves	involve	VERB
easat-1680	191	5	a	a	DET
easat-1680	191	6	five	five	NUM
easat-1680	191	7	-	-	PUNCT
easat-1680	191	8	year	year	NOUN
easat-1680	191	9	(	(	PUNCT
easat-1680	191	10	5	5	NUM
easat-1680	191	11	)	)	PUNCT
easat-1680	191	12	period	period	NOUN
easat-1680	191	13	with	with	ADP
easat-1680	191	14	the	the	DET
easat-1680	191	15	base	base	NOUN
easat-1680	191	16	year	year	NOUN
easat-1680	191	17	as	as	ADP
easat-1680	191	18	the	the	DET
easat-1680	191	19	trigger	trigger	NOUN
easat-1680	191	20	date	date	NOUN
easat-1680	191	21	for	for	ADP
easat-1680	191	22	pn17	pn17	PROPN
easat-1680	191	23	or	or	CCONJ
easat-1680	191	24	gn3	gn3	PROPN
easat-1680	191	25	based	base	VERB
easat-1680	191	26	on	on	ADP
easat-1680	191	27	the	the	DET
easat-1680	191	28	bursa	bursa	PROPN
easat-1680	191	29	malaysia	malaysia	PROPN
easat-1680	191	30	website	website	NOUN
easat-1680	191	31	(	(	PUNCT
easat-1680	191	32	first	first	ADJ
easat-1680	191	33	announcement	announcement	NOUN
easat-1680	191	34	)	)	PUNCT
easat-1680	191	35	(	(	PUNCT
easat-1680	191	36	md	md	PROPN
easat-1680	191	37	zeni	zeni	PROPN
easat-1680	191	38	and	and	CCONJ
easat-1680	191	39	ameer	ameer	PROPN
easat-1680	191	40	,	,	PUNCT
easat-1680	191	41	2010	2010	NUM
easat-1680	191	42	;	;	PUNCT
easat-1680	191	43	arshad	arshad	PROPN
easat-1680	191	44	et	et	PROPN
easat-1680	191	45	al	al	PROPN
easat-1680	191	46	.	.	PROPN
easat-1680	191	47	,	,	PUNCT
easat-1680	191	48	2015	2015	NUM
easat-1680	191	49	)	)	PUNCT
easat-1680	191	50	.	.	PUNCT
easat-1680	192	1	the	the	DET
easat-1680	192	2	five	five	NUM
easat-1680	192	3	years	year	NOUN
easat-1680	192	4	were	be	AUX
easat-1680	192	5	worked	work	VERB
easat-1680	192	6	backwards	backwards	ADV
easat-1680	192	7	from	from	ADP
easat-1680	192	8	the	the	DET
easat-1680	192	9	latest	late	ADJ
easat-1680	192	10	financial	financial	ADJ
easat-1680	192	11	statements	statement	NOUN
easat-1680	192	12	before	before	ADP
easat-1680	192	13	the	the	DET
easat-1680	192	14	trigger	trigger	NOUN
easat-1680	192	15	date	date	NOUN
easat-1680	192	16	.	.	PUNCT
easat-1680	193	1	as	as	SCONJ
easat-1680	193	2	the	the	DET
easat-1680	193	3	companies	company	NOUN
easat-1680	193	4	possessed	possess	VERB
easat-1680	193	5	different	different	ADJ
easat-1680	193	6	trigger	trigger	NOUN
easat-1680	193	7	dates	date	NOUN
easat-1680	193	8	,	,	PUNCT
easat-1680	193	9	the	the	DET
easat-1680	193	10	financial	financial	ADJ
easat-1680	193	11	data	datum	NOUN
easat-1680	193	12	extracted	extract	VERB
easat-1680	193	13	from	from	ADP
easat-1680	193	14	the	the	DET
easat-1680	193	15	cash	cash	NOUN
easat-1680	193	16	flow	flow	NOUN
easat-1680	193	17	statements	statement	NOUN
easat-1680	193	18	covered	cover	VERB
easat-1680	193	19	from	from	ADP
easat-1680	193	20	2009	2009	NUM
easat-1680	193	21	until	until	ADP
easat-1680	193	22	2019	2019	NUM
easat-1680	193	23	.	.	PUNCT
easat-1680	194	1	data	datum	NOUN
easat-1680	194	2	from	from	ADP
easat-1680	194	3	each	each	DET
easat-1680	194	4	company	company	NOUN
easat-1680	194	5	were	be	AUX
easat-1680	194	6	extracted	extract	VERB
easat-1680	194	7	manually	manually	ADV
easat-1680	194	8	from	from	ADP
easat-1680	194	9	the	the	DET
easat-1680	194	10	cash	cash	NOUN
easat-1680	194	11	flow	flow	NOUN
easat-1680	194	12	statements	statement	NOUN
easat-1680	194	13	according	accord	VERB
easat-1680	194	14	to	to	ADP
easat-1680	194	15	the	the	DET
easat-1680	194	16	outcome	outcome	NOUN
easat-1680	194	17	of	of	ADP
easat-1680	194	18	the	the	DET
easat-1680	194	19	operating	operating	NOUN
easat-1680	194	20	,	,	PUNCT
easat-1680	194	21	investing	investing	NOUN
easat-1680	194	22	,	,	PUNCT
easat-1680	194	23	and	and	CCONJ
easat-1680	194	24	financing	financing	NOUN
easat-1680	194	25	activities	activity	NOUN
easat-1680	194	26	for	for	ADP
easat-1680	194	27	each	each	DET
easat-1680	194	28	year	year	NOUN
easat-1680	194	29	.	.	PUNCT
easat-1680	195	1	for	for	ADP
easat-1680	195	2	instance	instance	NOUN
easat-1680	195	3	,	,	PUNCT
easat-1680	195	4	if	if	SCONJ
easat-1680	195	5	company	company	NOUN
easat-1680	195	6	a	a	DET
easat-1680	195	7	faced	faced	ADJ
easat-1680	195	8	cash	cash	NOUN
easat-1680	195	9	inflow	inflow	NOUN
easat-1680	195	10	from	from	ADP
easat-1680	195	11	operating	operate	VERB
easat-1680	195	12	activities	activity	NOUN
easat-1680	195	13	(	(	PUNCT
easat-1680	195	14	+	+	NOUN
easat-1680	195	15	)	)	PUNCT
easat-1680	195	16	,	,	PUNCT
easat-1680	195	17	cash	cash	NOUN
easat-1680	195	18	inflow	inflow	NOUN
easat-1680	195	19	from	from	ADP
easat-1680	195	20	investing	invest	VERB
easat-1680	195	21	activities	activity	NOUN
easat-1680	195	22	(	(	PUNCT
easat-1680	195	23	+	+	NOUN
easat-1680	195	24	)	)	PUNCT
easat-1680	195	25	,	,	PUNCT
easat-1680	195	26	and	and	CCONJ
easat-1680	195	27	cash	cash	NOUN
easat-1680	195	28	outflow	outflow	NOUN
easat-1680	195	29	from	from	ADP
easat-1680	195	30	financing	financing	NOUN
easat-1680	195	31	activities	activity	NOUN
easat-1680	195	32	(	(	PUNCT
easat-1680	195	33	−	−	NOUN
easat-1680	195	34	)	)	PUNCT
easat-1680	195	35	in	in	ADP
easat-1680	195	36	the	the	DET
easat-1680	195	37	first	first	ADJ
easat-1680	195	38	year	year	NOUN
easat-1680	195	39	before	before	ADP
easat-1680	195	40	the	the	DET
easat-1680	195	41	trigger	trigger	NOUN
easat-1680	195	42	date	date	NOUN
easat-1680	195	43	(	(	PUNCT
easat-1680	195	44	year	year	NOUN
easat-1680	195	45	−1	−1	NOUN
easat-1680	195	46	)	)	PUNCT
easat-1680	195	47	,	,	PUNCT
easat-1680	195	48	company	company	NOUN
easat-1680	195	49	a	a	DET
easat-1680	195	50	has	have	AUX
easat-1680	195	51	type	type	NOUN
easat-1680	195	52	1	1	NUM
easat-1680	195	53	of	of	ADP
easat-1680	195	54	the	the	DET
easat-1680	195	55	cash	cash	NOUN
easat-1680	195	56	flow	flow	NOUN
easat-1680	195	57	pattern	pattern	NOUN
easat-1680	195	58	(	(	PUNCT
easat-1680	195	59	+	+	ADJ
easat-1680	195	60	,	,	PUNCT
easat-1680	195	61	+	+	ADJ
easat-1680	195	62	,	,	PUNCT
easat-1680	195	63	−	−	NOUN
easat-1680	195	64	)	)	PUNCT
easat-1680	195	65	for	for	ADP
easat-1680	195	66	that	that	DET
easat-1680	195	67	particular	particular	ADJ
easat-1680	195	68	year	year	NOUN
easat-1680	195	69	.	.	PUNCT
easat-1680	196	1	a	a	DET
easat-1680	196	2	similar	similar	ADJ
easat-1680	196	3	extraction	extraction	NOUN
easat-1680	196	4	process	process	NOUN
easat-1680	196	5	was	be	AUX
easat-1680	196	6	performed	perform	VERB
easat-1680	196	7	for	for	ADP
easat-1680	196	8	company	company	NOUN
easat-1680	196	9	b	b	PROPN
easat-1680	196	10	and	and	CCONJ
easat-1680	196	11	others	other	NOUN
easat-1680	196	12	.	.	PUNCT
easat-1680	197	1	the	the	DET
easat-1680	197	2	samples	sample	NOUN
easat-1680	197	3	were	be	AUX
easat-1680	197	4	divided	divide	VERB
easat-1680	197	5	based	base	VERB
easat-1680	197	6	on	on	ADP
easat-1680	197	7	the	the	DET
easat-1680	197	8	cash	cash	NOUN
easat-1680	197	9	flow	flow	NOUN
easat-1680	197	10	patterns	pattern	NOUN
easat-1680	197	11	within	within	ADP
easat-1680	197	12	the	the	DET
easat-1680	197	13	years	year	NOUN
easat-1680	197	14	under	under	ADP
easat-1680	197	15	review	review	NOUN
easat-1680	197	16	.	.	PUNCT
easat-1680	198	1	data	datum	NOUN
easat-1680	198	2	collection	collection	NOUN
easat-1680	198	3	and	and	CCONJ
easat-1680	198	4	gathering	gathering	NOUN
easat-1680	198	5	were	be	AUX
easat-1680	198	6	performed	perform	VERB
easat-1680	198	7	with	with	ADP
easat-1680	198	8	microsoft	microsoft	PROPN
easat-1680	198	9	excel	excel	PROPN
easat-1680	198	10	and	and	CCONJ
easat-1680	198	11	according	accord	VERB
easat-1680	198	12	to	to	ADP
easat-1680	198	13	the	the	DET
easat-1680	198	14	collected	collect	VERB
easat-1680	198	15	data	datum	NOUN
easat-1680	198	16	,	,	PUNCT
easat-1680	198	17	with	with	ADP
easat-1680	198	18	120	120	NUM
easat-1680	198	19	observations	observation	NOUN
easat-1680	198	20	.	.	PUNCT
easat-1680	199	1	the	the	DET
easat-1680	199	2	study	study	NOUN
easat-1680	199	3	applied	apply	VERB
easat-1680	199	4	the	the	DET
easat-1680	199	5	ibm	ibm	PROPN
easat-1680	199	6	statistical	statistical	ADJ
easat-1680	199	7	package	package	NOUN
easat-1680	199	8	for	for	ADP
easat-1680	199	9	social	social	ADJ
easat-1680	199	10	sciences	science	NOUN
easat-1680	199	11	(	(	PUNCT
easat-1680	199	12	spss	spss	PROPN
easat-1680	199	13	)	)	PUNCT
easat-1680	199	14	version	version	NOUN
easat-1680	199	15	26	26	NUM
easat-1680	199	16	to	to	PART
easat-1680	199	17	examine	examine	VERB
easat-1680	199	18	data	datum	NOUN
easat-1680	199	19	.	.	PUNCT
easat-1680	200	1	descriptive	descriptive	ADJ
easat-1680	200	2	statistics	statistic	NOUN
easat-1680	200	3	were	be	AUX
easat-1680	200	4	employed	employ	VERB
easat-1680	200	5	to	to	PART
easat-1680	200	6	elaborate	elaborate	VERB
easat-1680	200	7	the	the	DET
easat-1680	200	8	sample	sample	NOUN
easat-1680	200	9	characteristics	characteristic	NOUN
easat-1680	200	10	.	.	PUNCT
easat-1680	201	1	as	as	SCONJ
easat-1680	201	2	the	the	DET
easat-1680	201	3	variables	variable	NOUN
easat-1680	201	4	were	be	AUX
easat-1680	201	5	categorical	categorical	ADJ
easat-1680	201	6	,	,	PUNCT
easat-1680	201	7	the	the	DET
easat-1680	201	8	descriptive	descriptive	ADJ
easat-1680	201	9	statistics	statistic	NOUN
easat-1680	201	10	analysis	analysis	NOUN
easat-1680	201	11	was	be	AUX
easat-1680	201	12	in	in	ADP
easat-1680	201	13	the	the	DET
easat-1680	201	14	form	form	NOUN
easat-1680	201	15	of	of	ADP
easat-1680	201	16	frequency	frequency	NOUN
easat-1680	201	17	.	.	PUNCT
easat-1680	202	1	moreover	moreover	ADV
easat-1680	202	2	,	,	PUNCT
easat-1680	202	3	the	the	DET
easat-1680	202	4	study	study	NOUN
easat-1680	202	5	used	use	VERB
easat-1680	202	6	pearson	pearson	PROPN
easat-1680	202	7	’s	’s	PART
easat-1680	202	8	chi	chi	ADJ
easat-1680	202	9	-	-	PUNCT
easat-1680	202	10	square	square	ADJ
easat-1680	202	11	test	test	NOUN
easat-1680	202	12	for	for	ADP
easat-1680	202	13	independence	independence	NOUN
easat-1680	202	14	to	to	PART
easat-1680	202	15	identify	identify	VERB
easat-1680	202	16	any	any	DET
easat-1680	202	17	significant	significant	ADJ
easat-1680	202	18	relationship	relationship	NOUN
easat-1680	202	19	between	between	ADP
easat-1680	202	20	the	the	DET
easat-1680	202	21	cash	cash	NOUN
easat-1680	202	22	flow	flow	NOUN
easat-1680	202	23	patterns	pattern	NOUN
easat-1680	202	24	and	and	CCONJ
easat-1680	202	25	financial	financial	ADJ
easat-1680	202	26	distress	distress	NOUN
easat-1680	202	27	.	.	PUNCT
easat-1680	203	1	the	the	DET
easat-1680	203	2	statistical	statistical	ADJ
easat-1680	203	3	tool	tool	NOUN
easat-1680	203	4	compared	compare	VERB
easat-1680	203	5	the	the	DET
easat-1680	203	6	observed	observe	VERB
easat-1680	203	7	frequency	frequency	NOUN
easat-1680	203	8	of	of	ADP
easat-1680	203	9	occurrence	occurrence	NOUN
easat-1680	203	10	in	in	ADP
easat-1680	203	11	each	each	DET
easat-1680	203	12	category	category	NOUN
easat-1680	203	13	against	against	ADP
easat-1680	203	14	the	the	DET
easat-1680	203	15	expected	expect	VERB
easat-1680	203	16	frequency	frequency	NOUN
easat-1680	203	17	to	to	PART
easat-1680	203	18	observe	observe	VERB
easat-1680	203	19	any	any	DET
easat-1680	203	20	connection	connection	NOUN
easat-1680	203	21	between	between	ADP
easat-1680	203	22	the	the	DET
easat-1680	203	23	two	two	NUM
easat-1680	203	24	variables	variable	NOUN
easat-1680	203	25	measured	measure	VERB
easat-1680	203	26	,	,	PUNCT
easat-1680	203	27	following	follow	VERB
easat-1680	203	28	a	a	DET
easat-1680	203	29	cross	cross	ADJ
easat-1680	203	30	-	-	ADJ
easat-1680	203	31	tabulation	tabulation	ADJ
easat-1680	203	32	table	table	NOUN
easat-1680	203	33	(	(	PUNCT
easat-1680	203	34	pallant	pallant	NOUN
easat-1680	203	35	,	,	PUNCT
easat-1680	203	36	2016	2016	NUM
easat-1680	203	37	)	)	PUNCT
easat-1680	203	38	.	.	PUNCT
easat-1680	204	1	logistic	logistic	ADJ
easat-1680	204	2	regression	regression	NOUN
easat-1680	204	3	was	be	AUX
easat-1680	204	4	employed	employ	VERB
easat-1680	204	5	to	to	PART
easat-1680	204	6	assess	assess	VERB
easat-1680	204	7	whether	whether	SCONJ
easat-1680	204	8	the	the	DET
easat-1680	204	9	cash	cash	NOUN
easat-1680	204	10	flow	flow	NOUN
easat-1680	204	11	patterns	pattern	NOUN
easat-1680	204	12	could	could	AUX
easat-1680	204	13	significantly	significantly	ADV
easat-1680	204	14	predict	predict	VERB
easat-1680	204	15	financial	financial	ADJ
easat-1680	204	16	distress	distress	NOUN
easat-1680	204	17	.	.	PUNCT
easat-1680	205	1	numerous	numerous	ADJ
easat-1680	205	2	studies	study	NOUN
easat-1680	205	3	in	in	ADP
easat-1680	205	4	malaysia	malaysia	PROPN
easat-1680	205	5	employed	employ	VERB
easat-1680	205	6	logistic	logistic	ADJ
easat-1680	205	7	regression	regression	NOUN
easat-1680	205	8	to	to	PART
easat-1680	205	9	predict	predict	VERB
easat-1680	205	10	financial	financial	ADJ
easat-1680	205	11	distress	distress	NOUN
easat-1680	205	12	(	(	PUNCT
easat-1680	205	13	see	see	VERB
easat-1680	205	14	ong	ong	INTJ
easat-1680	205	15	et	et	PROPN
easat-1680	205	16	al	al	PROPN
easat-1680	205	17	.	.	PROPN
easat-1680	205	18	,	,	PUNCT
easat-1680	205	19	2011	2011	NUM
easat-1680	205	20	;	;	PUNCT
easat-1680	205	21	shamsudin	shamsudin	NOUN
easat-1680	205	22	and	and	CCONJ
easat-1680	205	23	kamaluddin	kamaluddin	NOUN
easat-1680	205	24	,	,	PUNCT
easat-1680	205	25	2015	2015	NUM
easat-1680	205	26	;	;	PUNCT
easat-1680	205	27	abdullah	abdullah	PROPN
easat-1680	205	28	et	et	PROPN
easat-1680	205	29	al	al	PROPN
easat-1680	205	30	.	.	PROPN
easat-1680	205	31	,	,	PUNCT
easat-1680	205	32	2019	2019	NUM
easat-1680	205	33	)	)	PUNCT
easat-1680	205	34	.	.	PUNCT
easat-1680	206	1	nonetheless	nonetheless	ADV
easat-1680	206	2	,	,	PUNCT
easat-1680	206	3	binary	binary	ADJ
easat-1680	206	4	logistic	logistic	ADJ
easat-1680	206	5	regression	regression	NOUN
easat-1680	206	6	is	be	AUX
easat-1680	206	7	used	use	VERB
easat-1680	206	8	in	in	ADP
easat-1680	206	9	a	a	DET
easat-1680	206	10	prediction	prediction	NOUN
easat-1680	206	11	with	with	ADP
easat-1680	206	12	two	two	NUM
easat-1680	206	13	categories	category	NOUN
easat-1680	206	14	.	.	PUNCT
easat-1680	207	1	a	a	DET
easat-1680	207	2	binary	binary	ADJ
easat-1680	207	3	logistic	logistic	ADJ
easat-1680	207	4	regression	regression	NOUN
easat-1680	207	5	model	model	NOUN
easat-1680	207	6	examines	examine	VERB
easat-1680	207	7	the	the	DET
easat-1680	207	8	link	link	NOUN
easat-1680	207	9	between	between	ADP
easat-1680	207	10	a	a	DET
easat-1680	207	11	set	set	NOUN
easat-1680	207	12	of	of	ADP
easat-1680	207	13	predictors	predictor	NOUN
easat-1680	207	14	(	(	PUNCT
easat-1680	207	15	independent	independent	ADJ
easat-1680	207	16	variables	variable	NOUN
easat-1680	207	17	)	)	PUNCT
easat-1680	207	18	and	and	CCONJ
easat-1680	207	19	a	a	DET
easat-1680	207	20	binary	binary	ADJ
easat-1680	207	21	response	response	NOUN
easat-1680	207	22	variable	variable	NOUN
easat-1680	207	23	(	(	PUNCT
easat-1680	207	24	dependent	dependent	ADJ
easat-1680	207	25	variable	variable	NOUN
easat-1680	207	26	)	)	PUNCT
easat-1680	207	27	.	.	PUNCT
easat-1680	208	1	a	a	DET
easat-1680	208	2	binary	binary	ADJ
easat-1680	208	3	response	response	NOUN
easat-1680	208	4	has	have	VERB
easat-1680	208	5	only	only	ADV
easat-1680	208	6	two	two	NUM
easat-1680	208	7	possible	possible	ADJ
easat-1680	208	8	values	value	NOUN
easat-1680	208	9	,	,	PUNCT
easat-1680	208	10	specifically	specifically	ADV
easat-1680	208	11	distressed	distressed	ADJ
easat-1680	208	12	and	and	CCONJ
easat-1680	208	13	not	not	PART
easat-1680	208	14	distressed	distressed	ADJ
easat-1680	208	15	.	.	PUNCT
easat-1680	209	1	the	the	DET
easat-1680	209	2	binary	binary	PROPN
easat-1680	209	3	regression	regression	PROPN
easat-1680	209	4	model	model	NOUN
easat-1680	209	5	aids	aid	VERB
easat-1680	209	6	the	the	DET
easat-1680	209	7	understanding	understanding	NOUN
easat-1680	209	8	of	of	ADP
easat-1680	209	9	how	how	SCONJ
easat-1680	209	10	changes	change	NOUN
easat-1680	209	11	in	in	ADP
easat-1680	209	12	the	the	DET
easat-1680	209	13	predictor	predictor	NOUN
easat-1680	209	14	values	value	NOUN
easat-1680	209	15	are	be	AUX
easat-1680	209	16	linked	link	VERB
easat-1680	209	17	to	to	ADP
easat-1680	209	18	the	the	DET
easat-1680	209	19	changes	change	NOUN
easat-1680	209	20	in	in	ADP
easat-1680	209	21	the	the	DET
easat-1680	209	22	probability	probability	NOUN
easat-1680	209	23	of	of	ADP
easat-1680	209	24	an	an	DET
easat-1680	209	25	event	event	NOUN
easat-1680	209	26	.	.	PUNCT
easat-1680	210	1	jantadej	jantadej	INTJ
easat-1680	210	2	(	(	PUNCT
easat-1680	210	3	2006	2006	NUM
easat-1680	210	4	)	)	PUNCT
easat-1680	210	5	and	and	CCONJ
easat-1680	210	6	shamsudin	shamsudin	NOUN
easat-1680	210	7	and	and	CCONJ
easat-1680	210	8	kamaluddin	kamaluddin	PROPN
easat-1680	210	9	(	(	PUNCT
easat-1680	210	10	2015	2015	NUM
easat-1680	210	11	)	)	PUNCT
easat-1680	210	12	applied	apply	VERB
easat-1680	210	13	the	the	DET
easat-1680	210	14	same	same	ADJ
easat-1680	210	15	model	model	NOUN
easat-1680	210	16	to	to	PART
easat-1680	210	17	predict	predict	VERB
easat-1680	210	18	financial	financial	ADJ
easat-1680	210	19	distress	distress	NOUN
easat-1680	210	20	.	.	PUNCT
easat-1680	211	1	pallant	pallant	NOUN
easat-1680	211	2	(	(	PUNCT
easat-1680	211	3	2016	2016	NUM
easat-1680	211	4	)	)	PUNCT
easat-1680	211	5	suggested	suggest	VERB
easat-1680	211	6	that	that	SCONJ
easat-1680	211	7	a	a	DET
easat-1680	211	8	dichotomous	dichotomous	ADJ
easat-1680	211	9	dependent	dependent	ADJ
easat-1680	211	10	variable	variable	NOUN
easat-1680	211	11	(	(	PUNCT
easat-1680	211	12	two	two	NUM
easat-1680	211	13	categories	category	NOUN
easat-1680	211	14	or	or	CCONJ
easat-1680	211	15	two	two	NUM
easat-1680	211	16	values	value	NOUN
easat-1680	211	17	)	)	PUNCT
easat-1680	211	18	should	should	AUX
easat-1680	211	19	have	have	VERB
easat-1680	211	20	responses	response	NOUN
easat-1680	211	21	or	or	CCONJ
easat-1680	211	22	observations	observation	NOUN
easat-1680	211	23	with	with	ADP
easat-1680	211	24	the	the	DET
easat-1680	211	25	value	value	NOUN
easat-1680	211	26	of	of	ADP
easat-1680	211	27	0	0	NUM
easat-1680	211	28	for	for	ADP
easat-1680	211	29	those	those	PRON
easat-1680	211	30	lacking	lack	VERB
easat-1680	211	31	or	or	CCONJ
easat-1680	211	32	absence	absence	NOUN
easat-1680	211	33	of	of	ADP
easat-1680	211	34	the	the	DET
easat-1680	211	35	characteristic	characteristic	NOUN
easat-1680	211	36	of	of	ADP
easat-1680	211	37	interest	interest	NOUN
easat-1680	211	38	and	and	CCONJ
easat-1680	211	39	1	1	NUM
easat-1680	211	40	for	for	ADP
easat-1680	211	41	those	those	PRON
easat-1680	211	42	representing	represent	VERB
easat-1680	211	43	the	the	DET
easat-1680	211	44	current	current	ADJ
easat-1680	211	45	interest	interest	NOUN
easat-1680	211	46	.	.	PUNCT
easat-1680	212	1	the	the	DET
easat-1680	212	2	study	study	NOUN
easat-1680	212	3	analysed	analyse	VERB
easat-1680	212	4	the	the	DET
easat-1680	212	5	connection	connection	NOUN
easat-1680	212	6	between	between	ADP
easat-1680	212	7	eight	eight	NUM
easat-1680	212	8	cash	cash	NOUN
easat-1680	212	9	flow	flow	NOUN
easat-1680	212	10	pattern	pattern	NOUN
easat-1680	212	11	components	component	NOUN
easat-1680	212	12	and	and	CCONJ
easat-1680	212	13	financial	financial	ADJ
easat-1680	212	14	distress	distress	NOUN
easat-1680	212	15	.	.	PUNCT
easat-1680	213	1	distressed	distressed	ADJ
easat-1680	213	2	companies	company	NOUN
easat-1680	213	3	were	be	AUX
easat-1680	213	4	assigned	assign	VERB
easat-1680	213	5	with	with	ADP
easat-1680	213	6	the	the	DET
easat-1680	213	7	value	value	NOUN
easat-1680	213	8	of	of	ADP
easat-1680	213	9	1	1	NUM
easat-1680	213	10	and	and	CCONJ
easat-1680	213	11	healthy	healthy	ADJ
easat-1680	213	12	companies	company	NOUN
easat-1680	213	13	with	with	ADP
easat-1680	213	14	the	the	DET
easat-1680	213	15	value	value	NOUN
easat-1680	213	16	of	of	ADP
easat-1680	213	17	0	0	NUM
easat-1680	213	18	,	,	PUNCT
easat-1680	213	19	based	base	VERB
easat-1680	213	20	on	on	ADP
easat-1680	213	21	the	the	DET
easat-1680	213	22	financial	financial	ADJ
easat-1680	213	23	distress	distress	NOUN
easat-1680	213	24	model	model	NOUN
easat-1680	213	25	in	in	ADP
easat-1680	213	26	jantadej	jantadej	PROPN
easat-1680	213	27	(	(	PUNCT
easat-1680	213	28	2006	2006	NUM
easat-1680	213	29	):	):	PUNCT
easat-1680	213	30	188	188	NUM
easat-1680	213	31	edelweiss	edelweiss	PROPN
easat-1680	213	32	applied	apply	VERB
easat-1680	213	33	science	science	NOUN
easat-1680	213	34	and	and	CCONJ
easat-1680	213	35	technology	technology	NOUN
easat-1680	213	36	issn	issn	PROPN
easat-1680	213	37	:	:	PUNCT
easat-1680	213	38	2576	2576	NUM
easat-1680	213	39	-	-	SYM
easat-1680	213	40	8484	8484	NUM
easat-1680	213	41	vol	vol	NOUN
easat-1680	213	42	.	.	PROPN
easat-1680	213	43	8	8	NUM
easat-1680	213	44	,	,	PUNCT
easat-1680	213	45	no	no	INTJ
easat-1680	213	46	.	.	NOUN
easat-1680	213	47	5	5	NUM
easat-1680	213	48	:	:	SYM
easat-1680	213	49	179	179	NUM
easat-1680	213	50	-	-	SYM
easat-1680	213	51	194	194	NUM
easat-1680	213	52	,	,	PUNCT
easat-1680	213	53	2024	2024	NUM
easat-1680	213	54	doi	doi	NOUN
easat-1680	213	55	:	:	PUNCT
easat-1680	213	56	10.55214/25768484.v8i5.1680	10.55214/25768484.v8i5.1680	NUM
easat-1680	213	57	©	©	PROPN
easat-1680	213	58	2024	2024	NUM
easat-1680	213	59	by	by	ADP
easat-1680	213	60	the	the	DET
easat-1680	213	61	authors	author	NOUN
easat-1680	213	62	;	;	PUNCT
easat-1680	214	1	licensee	licensee	PROPN
easat-1680	214	2	learning	learn	VERB
easat-1680	214	3	gate	gate	NOUN
easat-1680	214	4	p(distress	p(distress	NOUN
easat-1680	214	5	)	)	PUNCT
easat-1680	215	1	=	=	SYM
easat-1680	215	2	1/	1/	NUM
easat-1680	215	3	{	{	PUNCT
easat-1680	215	4	1	1	NUM
easat-1680	215	5	+	+	NUM
easat-1680	215	6	exp	exp	NOUN
easat-1680	215	7	[	[	X
easat-1680	215	8	−	−	X
easat-1680	215	9	(	(	PUNCT
easat-1680	215	10	β0	β0	PROPN
easat-1680	215	11	+	+	CCONJ
easat-1680	215	12	β1cfp1	β1cfp1	NUM
easat-1680	215	13	+	+	NUM
easat-1680	215	14	β2cfp2	β2cfp2	PUNCT
easat-1680	216	1	+	+	CCONJ
easat-1680	216	2	β3cfp3	β3cfp3	X
easat-1680	217	1	+	+	CCONJ
easat-1680	217	2	β4cfp4	β4cfp4	NUM
easat-1680	218	1	+	+	CCONJ
easat-1680	218	2	β5cfp5	β5cfp5	PROPN
easat-1680	219	1	+	+	CCONJ
easat-1680	219	2	β6cfp6	β6cfp6	PUNCT
easat-1680	219	3	+	+	NUM
easat-1680	219	4	β7cfp7	β7cfp7	X
easat-1680	219	5	+	+	CCONJ
easat-1680	219	6	β8cfp8	β8cfp8	NOUN
easat-1680	219	7	)	)	PUNCT
easat-1680	219	8	]	]	PUNCT
easat-1680	219	9	}	}	PUNCT
easat-1680	219	10	where	where	SCONJ
easat-1680	219	11	:	:	PUNCT
easat-1680	219	12	p(distress	p(distress	NOUN
easat-1680	219	13	)	)	PUNCT
easat-1680	219	14	=	=	NOUN
easat-1680	220	1	the	the	DET
easat-1680	220	2	probability	probability	NOUN
easat-1680	220	3	that	that	SCONJ
easat-1680	220	4	a	a	DET
easat-1680	220	5	company	company	NOUN
easat-1680	220	6	experiences	experience	VERB
easat-1680	220	7	financial	financial	ADJ
easat-1680	220	8	distress	distress	NOUN
easat-1680	220	9	distress	distress	NOUN
easat-1680	220	10	=	=	PUNCT
easat-1680	220	11	a	a	DET
easat-1680	220	12	dichotomous	dichotomous	ADJ
easat-1680	220	13	variable	variable	NOUN
easat-1680	220	14	that	that	PRON
easat-1680	220	15	equals	equal	VERB
easat-1680	220	16	1	1	NUM
easat-1680	220	17	if	if	SCONJ
easat-1680	220	18	a	a	DET
easat-1680	220	19	company	company	NOUN
easat-1680	220	20	is	be	AUX
easat-1680	220	21	financially	financially	ADV
easat-1680	220	22	distressed	distressed	ADJ
easat-1680	220	23	,	,	PUNCT
easat-1680	220	24	0	0	NUM
easat-1680	220	25	otherwise	otherwise	ADV
easat-1680	220	26	exp	exp	NOUN
easat-1680	220	27	=	=	SYM
easat-1680	220	28	an	an	DET
easat-1680	220	29	exponential	exponential	ADJ
easat-1680	220	30	function	function	NOUN
easat-1680	220	31	cfp1	cfp1	NOUN
easat-1680	220	32	=	=	PUNCT
easat-1680	220	33	a	a	DET
easat-1680	220	34	dummy	dummy	ADJ
easat-1680	220	35	variable	variable	NOUN
easat-1680	220	36	that	that	PRON
easat-1680	220	37	equals	equal	VERB
easat-1680	220	38	1	1	NUM
easat-1680	220	39	if	if	SCONJ
easat-1680	220	40	a	a	DET
easat-1680	220	41	company	company	NOUN
easat-1680	220	42	has	have	VERB
easat-1680	220	43	positive	positive	ADJ
easat-1680	220	44	operating	operating	NOUN
easat-1680	220	45	and	and	CCONJ
easat-1680	220	46	investing	invest	VERB
easat-1680	220	47	cash	cash	NOUN
easat-1680	220	48	flows	flow	NOUN
easat-1680	220	49	and	and	CCONJ
easat-1680	220	50	a	a	DET
easat-1680	220	51	negative	negative	ADJ
easat-1680	220	52	financing	financing	NOUN
easat-1680	220	53	cash	cash	NOUN
easat-1680	220	54	flow	flow	NOUN
easat-1680	220	55	,	,	PUNCT
easat-1680	220	56	0	0	NUM
easat-1680	220	57	otherwise	otherwise	ADV
easat-1680	220	58	cfp2	cfp2	PROPN
easat-1680	220	59	=	=	PUNCT
easat-1680	220	60	a	a	DET
easat-1680	220	61	dummy	dummy	ADJ
easat-1680	220	62	variable	variable	NOUN
easat-1680	220	63	that	that	PRON
easat-1680	220	64	equals	equal	VERB
easat-1680	220	65	1	1	NUM
easat-1680	220	66	if	if	SCONJ
easat-1680	220	67	a	a	DET
easat-1680	220	68	company	company	NOUN
easat-1680	220	69	has	have	VERB
easat-1680	220	70	a	a	DET
easat-1680	220	71	positive	positive	ADJ
easat-1680	220	72	operating	operate	VERB
easat-1680	220	73	cash	cash	NOUN
easat-1680	220	74	flow	flow	NOUN
easat-1680	220	75	and	and	CCONJ
easat-1680	220	76	negative	negative	ADJ
easat-1680	220	77	investing	investing	NOUN
easat-1680	220	78	and	and	CCONJ
easat-1680	220	79	financing	finance	VERB
easat-1680	220	80	cash	cash	NOUN
easat-1680	220	81	flows	flow	NOUN
easat-1680	220	82	,	,	PUNCT
easat-1680	220	83	0	0	NUM
easat-1680	220	84	otherwise	otherwise	ADV
easat-1680	220	85	cfp3	cfp3	NOUN
easat-1680	220	86	=	=	PUNCT
easat-1680	220	87	a	a	DET
easat-1680	220	88	dummy	dummy	ADJ
easat-1680	220	89	variable	variable	NOUN
easat-1680	220	90	that	that	PRON
easat-1680	220	91	equals	equal	VERB
easat-1680	220	92	1	1	NUM
easat-1680	220	93	if	if	SCONJ
easat-1680	220	94	a	a	DET
easat-1680	220	95	company	company	NOUN
easat-1680	220	96	has	have	VERB
easat-1680	220	97	a	a	DET
easat-1680	220	98	positive	positive	ADJ
easat-1680	220	99	operating	operate	VERB
easat-1680	220	100	cash	cash	NOUN
easat-1680	220	101	flow	flow	NOUN
easat-1680	220	102	,	,	PUNCT
easat-1680	220	103	a	a	DET
easat-1680	220	104	negative	negative	ADJ
easat-1680	220	105	investing	invest	VERB
easat-1680	220	106	cash	cash	NOUN
easat-1680	220	107	flow	flow	NOUN
easat-1680	220	108	,	,	PUNCT
easat-1680	220	109	and	and	CCONJ
easat-1680	220	110	a	a	DET
easat-1680	220	111	positive	positive	ADJ
easat-1680	220	112	financing	financing	NOUN
easat-1680	220	113	cash	cash	NOUN
easat-1680	220	114	flow	flow	NOUN
easat-1680	220	115	,	,	PUNCT
easat-1680	220	116	0	0	NUM
easat-1680	220	117	otherwise	otherwise	ADV
easat-1680	220	118	cfp4	cfp4	PROPN
easat-1680	220	119	=	=	PUNCT
easat-1680	220	120	a	a	DET
easat-1680	220	121	dummy	dummy	ADJ
easat-1680	220	122	variable	variable	NOUN
easat-1680	220	123	that	that	PRON
easat-1680	220	124	equals	equal	VERB
easat-1680	220	125	1	1	NUM
easat-1680	220	126	if	if	SCONJ
easat-1680	220	127	a	a	DET
easat-1680	220	128	company	company	NOUN
easat-1680	220	129	has	have	VERB
easat-1680	220	130	a	a	DET
easat-1680	220	131	negative	negative	ADJ
easat-1680	220	132	operating	operate	VERB
easat-1680	220	133	cash	cash	NOUN
easat-1680	220	134	flow	flow	NOUN
easat-1680	220	135	and	and	CCONJ
easat-1680	220	136	positive	positive	ADJ
easat-1680	220	137	investing	investing	NOUN
easat-1680	220	138	and	and	CCONJ
easat-1680	220	139	financing	finance	VERB
easat-1680	220	140	cash	cash	NOUN
easat-1680	220	141	flows	flow	NOUN
easat-1680	220	142	,	,	PUNCT
easat-1680	220	143	0	0	NUM
easat-1680	220	144	otherwise	otherwise	ADV
easat-1680	220	145	cfp5	cfp5	PROPN
easat-1680	220	146	=	=	PUNCT
easat-1680	220	147	a	a	DET
easat-1680	220	148	dummy	dummy	ADJ
easat-1680	220	149	variable	variable	NOUN
easat-1680	220	150	that	that	PRON
easat-1680	220	151	equals	equal	VERB
easat-1680	220	152	1	1	NUM
easat-1680	220	153	if	if	SCONJ
easat-1680	220	154	a	a	DET
easat-1680	220	155	company	company	NOUN
easat-1680	220	156	has	have	VERB
easat-1680	220	157	negative	negative	ADJ
easat-1680	220	158	operating	operating	NOUN
easat-1680	220	159	and	and	CCONJ
easat-1680	220	160	investing	invest	VERB
easat-1680	220	161	cash	cash	NOUN
easat-1680	220	162	flows	flow	NOUN
easat-1680	220	163	but	but	CCONJ
easat-1680	220	164	a	a	DET
easat-1680	220	165	positive	positive	ADJ
easat-1680	220	166	financing	financing	NOUN
easat-1680	220	167	cash	cash	NOUN
easat-1680	220	168	flow	flow	NOUN
easat-1680	220	169	,	,	PUNCT
easat-1680	220	170	0	0	NUM
easat-1680	220	171	otherwise	otherwise	ADV
easat-1680	220	172	cfp6	cfp6	PROPN
easat-1680	221	1	=	=	PUNCT
easat-1680	221	2	a	a	DET
easat-1680	221	3	dummy	dummy	ADJ
easat-1680	221	4	variable	variable	NOUN
easat-1680	221	5	that	that	PRON
easat-1680	221	6	equals	equal	VERB
easat-1680	221	7	1	1	NUM
easat-1680	221	8	if	if	SCONJ
easat-1680	221	9	a	a	DET
easat-1680	221	10	company	company	NOUN
easat-1680	221	11	has	have	VERB
easat-1680	221	12	a	a	DET
easat-1680	221	13	negative	negative	ADJ
easat-1680	221	14	operating	operate	VERB
easat-1680	221	15	cash	cash	NOUN
easat-1680	221	16	flow	flow	NOUN
easat-1680	221	17	,	,	PUNCT
easat-1680	221	18	a	a	DET
easat-1680	221	19	positive	positive	ADJ
easat-1680	221	20	investing	investing	NOUN
easat-1680	221	21	cash	cash	NOUN
easat-1680	221	22	flow	flow	NOUN
easat-1680	221	23	,	,	PUNCT
easat-1680	221	24	and	and	CCONJ
easat-1680	221	25	a	a	DET
easat-1680	221	26	negative	negative	ADJ
easat-1680	221	27	financing	financing	NOUN
easat-1680	221	28	cash	cash	NOUN
easat-1680	221	29	flow	flow	NOUN
easat-1680	221	30	,	,	PUNCT
easat-1680	221	31	0	0	NUM
easat-1680	221	32	otherwise	otherwise	ADV
easat-1680	221	33	cfp7	cfp7	PROPN
easat-1680	221	34	=	=	PUNCT
easat-1680	221	35	a	a	DET
easat-1680	221	36	dummy	dummy	ADJ
easat-1680	221	37	variable	variable	NOUN
easat-1680	221	38	that	that	PRON
easat-1680	221	39	equals	equal	VERB
easat-1680	221	40	1	1	NUM
easat-1680	221	41	if	if	SCONJ
easat-1680	221	42	a	a	DET
easat-1680	221	43	company	company	NOUN
easat-1680	221	44	has	have	VERB
easat-1680	221	45	negative	negative	ADJ
easat-1680	221	46	operating	operating	NOUN
easat-1680	221	47	,	,	PUNCT
easat-1680	221	48	investing	investing	NOUN
easat-1680	221	49	,	,	PUNCT
easat-1680	221	50	and	and	CCONJ
easat-1680	221	51	financing	finance	VERB
easat-1680	221	52	cash	cash	NOUN
easat-1680	221	53	flows	flow	NOUN
easat-1680	221	54	,	,	PUNCT
easat-1680	221	55	0	0	NUM
easat-1680	221	56	otherwise	otherwise	ADV
easat-1680	221	57	cfp8	cfp8	PROPN
easat-1680	221	58	=	=	PUNCT
easat-1680	221	59	a	a	DET
easat-1680	221	60	dummy	dummy	ADJ
easat-1680	221	61	variable	variable	NOUN
easat-1680	221	62	that	that	PRON
easat-1680	221	63	equals	equal	VERB
easat-1680	221	64	1	1	NUM
easat-1680	221	65	if	if	SCONJ
easat-1680	221	66	a	a	DET
easat-1680	221	67	company	company	NOUN
easat-1680	221	68	has	have	VERB
easat-1680	221	69	positive	positive	ADJ
easat-1680	221	70	operating	operating	NOUN
easat-1680	221	71	,	,	PUNCT
easat-1680	221	72	investing	investing	NOUN
easat-1680	221	73	,	,	PUNCT
easat-1680	221	74	and	and	CCONJ
easat-1680	221	75	financing	finance	VERB
easat-1680	221	76	cash	cash	NOUN
easat-1680	221	77	flows	flow	NOUN
easat-1680	221	78	,	,	PUNCT
easat-1680	221	79	0	0	NUM
easat-1680	221	80	otherwise	otherwise	ADV
easat-1680	221	81	5	5	NUM
easat-1680	221	82	.	.	PUNCT
easat-1680	222	1	findings	finding	NOUN
easat-1680	222	2	and	and	CCONJ
easat-1680	222	3	discussion	discussion	NOUN
easat-1680	222	4	5.1	5.1	NUM
easat-1680	222	5	.	.	PUNCT
easat-1680	223	1	descriptive	descriptive	ADJ
easat-1680	223	2	statistics	statistic	NOUN
easat-1680	223	3	the	the	DET
easat-1680	223	4	study	study	NOUN
easat-1680	223	5	discovered	discover	VERB
easat-1680	223	6	that	that	SCONJ
easat-1680	223	7	over	over	ADP
easat-1680	223	8	the	the	DET
easat-1680	223	9	five	five	NUM
easat-1680	223	10	(	(	PUNCT
easat-1680	223	11	5	5	NUM
easat-1680	223	12	)	)	PUNCT
easat-1680	223	13	years	year	NOUN
easat-1680	223	14	review	review	NOUN
easat-1680	223	15	period	period	NOUN
easat-1680	223	16	,	,	PUNCT
easat-1680	223	17	healthy	healthy	ADJ
easat-1680	223	18	companies	company	NOUN
easat-1680	223	19	usually	usually	ADV
easat-1680	223	20	experience	experience	VERB
easat-1680	223	21	cfp1	cfp1	NOUN
easat-1680	223	22	,	,	PUNCT
easat-1680	223	23	cfp2	cfp2	PROPN
easat-1680	223	24	,	,	PUNCT
easat-1680	223	25	and	and	CCONJ
easat-1680	223	26	cfp3	cfp3	NOUN
easat-1680	223	27	,	,	PUNCT
easat-1680	223	28	whereas	whereas	SCONJ
easat-1680	223	29	distressed	distressed	ADJ
easat-1680	223	30	companies	company	NOUN
easat-1680	223	31	usually	usually	ADV
easat-1680	223	32	face	face	VERB
easat-1680	223	33	cfp4	cfp4	PROPN
easat-1680	223	34	,	,	PUNCT
easat-1680	223	35	cfp5	cfp5	PROPN
easat-1680	223	36	,	,	PUNCT
easat-1680	223	37	cfp6	cfp6	PROPN
easat-1680	223	38	,	,	PUNCT
easat-1680	223	39	cfp7	cfp7	PROPN
easat-1680	223	40	,	,	PUNCT
easat-1680	223	41	and	and	CCONJ
easat-1680	223	42	cfp8	cfp8	PROPN
easat-1680	223	43	.	.	PUNCT
easat-1680	224	1	excluding	exclude	VERB
easat-1680	224	2	cfp8	cfp8	PROPN
easat-1680	224	3	,	,	PUNCT
easat-1680	224	4	the	the	DET
easat-1680	224	5	difference	difference	NOUN
easat-1680	224	6	between	between	ADP
easat-1680	224	7	the	the	DET
easat-1680	224	8	cfp1	cfp1	NOUN
easat-1680	224	9	,	,	PUNCT
easat-1680	224	10	cfp2	cfp2	PROPN
easat-1680	224	11	,	,	PUNCT
easat-1680	224	12	and	and	CCONJ
easat-1680	224	13	cfp3	cfp3	NOUN
easat-1680	224	14	group	group	NOUN
easat-1680	224	15	and	and	CCONJ
easat-1680	224	16	the	the	DET
easat-1680	224	17	cfp4	cfp4	PROPN
easat-1680	224	18	,	,	PUNCT
easat-1680	224	19	cfp5	cfp5	PROPN
easat-1680	224	20	,	,	PUNCT
easat-1680	224	21	cfp6	cfp6	PROPN
easat-1680	224	22	,	,	PUNCT
easat-1680	224	23	and	and	CCONJ
easat-1680	224	24	cfp7	cfp7	PROPN
easat-1680	224	25	group	group	NOUN
easat-1680	224	26	is	be	AUX
easat-1680	224	27	that	that	SCONJ
easat-1680	224	28	the	the	DET
easat-1680	224	29	former	former	ADJ
easat-1680	224	30	group	group	NOUN
easat-1680	224	31	possessed	possess	VERB
easat-1680	224	32	positive	positive	ADJ
easat-1680	224	33	cash	cash	NOUN
easat-1680	224	34	flows	flow	NOUN
easat-1680	224	35	from	from	ADP
easat-1680	224	36	operating	operate	VERB
easat-1680	224	37	activities	activity	NOUN
easat-1680	224	38	.	.	PUNCT
easat-1680	225	1	in	in	ADP
easat-1680	225	2	contrast	contrast	NOUN
easat-1680	225	3	,	,	PUNCT
easat-1680	225	4	the	the	DET
easat-1680	225	5	latter	latter	ADJ
easat-1680	225	6	group	group	NOUN
easat-1680	225	7	had	have	VERB
easat-1680	225	8	negative	negative	ADJ
easat-1680	225	9	cash	cash	NOUN
easat-1680	225	10	flows	flow	NOUN
easat-1680	225	11	from	from	ADP
easat-1680	225	12	operating	operate	VERB
easat-1680	225	13	activities	activity	NOUN
easat-1680	225	14	.	.	PUNCT
easat-1680	226	1	the	the	DET
easat-1680	226	2	findings	finding	NOUN
easat-1680	226	3	demonstrated	demonstrate	VERB
easat-1680	226	4	that	that	SCONJ
easat-1680	226	5	distressed	distressed	ADJ
easat-1680	226	6	companies	company	NOUN
easat-1680	226	7	suffered	suffer	VERB
easat-1680	226	8	more	more	ADV
easat-1680	226	9	from	from	ADP
easat-1680	226	10	negative	negative	ADJ
easat-1680	226	11	cash	cash	NOUN
easat-1680	226	12	flows	flow	NOUN
easat-1680	226	13	from	from	ADP
easat-1680	226	14	operating	operate	VERB
easat-1680	226	15	activities	activity	NOUN
easat-1680	226	16	than	than	ADP
easat-1680	226	17	healthy	healthy	ADJ
easat-1680	226	18	companies	company	NOUN
easat-1680	226	19	.	.	PUNCT
easat-1680	227	1	5.2	5.2	NUM
easat-1680	227	2	.	.	PUNCT
easat-1680	228	1	chi	chi	ADJ
easat-1680	228	2	-	-	PUNCT
easat-1680	228	3	square	square	PROPN
easat-1680	228	4	test	test	NOUN
easat-1680	228	5	the	the	DET
easat-1680	228	6	chi	chi	ADJ
easat-1680	228	7	-	-	PUNCT
easat-1680	228	8	square	square	ADJ
easat-1680	228	9	test	test	NOUN
easat-1680	228	10	for	for	ADP
easat-1680	228	11	independence	independence	NOUN
easat-1680	228	12	was	be	AUX
easat-1680	228	13	employed	employ	VERB
easat-1680	228	14	to	to	PART
easat-1680	228	15	determine	determine	VERB
easat-1680	228	16	the	the	DET
easat-1680	228	17	connection	connection	NOUN
easat-1680	228	18	between	between	ADP
easat-1680	228	19	cash	cash	NOUN
easat-1680	228	20	flow	flow	NOUN
easat-1680	228	21	patterns	pattern	NOUN
easat-1680	228	22	and	and	CCONJ
easat-1680	228	23	financial	financial	ADJ
easat-1680	228	24	distress	distress	NOUN
easat-1680	228	25	among	among	ADP
easat-1680	228	26	public	public	ADJ
easat-1680	228	27	listed	list	VERB
easat-1680	228	28	companies	company	NOUN
easat-1680	228	29	in	in	ADP
easat-1680	228	30	malaysia	malaysia	PROPN
easat-1680	228	31	.	.	PUNCT
easat-1680	229	1	pallant	pallant	PROPN
easat-1680	229	2	(	(	PUNCT
easat-1680	229	3	2016	2016	NUM
easat-1680	229	4	)	)	PUNCT
easat-1680	229	5	stated	state	VERB
easat-1680	229	6	that	that	SCONJ
easat-1680	229	7	the	the	DET
easat-1680	229	8	chi	chi	ADJ
easat-1680	229	9	-	-	PUNCT
easat-1680	229	10	square	square	ADJ
easat-1680	229	11	test	test	NOUN
easat-1680	229	12	of	of	ADP
easat-1680	229	13	statistics	statistic	NOUN
easat-1680	229	14	is	be	AUX
easat-1680	229	15	applicable	applicable	ADJ
easat-1680	229	16	in	in	ADP
easat-1680	229	17	studies	study	NOUN
easat-1680	229	18	with	with	ADP
easat-1680	229	19	categorical	categorical	ADJ
easat-1680	229	20	data	datum	NOUN
easat-1680	229	21	for	for	ADP
easat-1680	229	22	independent	independent	ADJ
easat-1680	229	23	and	and	CCONJ
easat-1680	229	24	dependent	dependent	ADJ
easat-1680	229	25	variables	variable	NOUN
easat-1680	229	26	.	.	PUNCT
easat-1680	230	1	the	the	DET
easat-1680	230	2	cash	cash	NOUN
easat-1680	230	3	flow	flow	NOUN
easat-1680	230	4	patterns	pattern	NOUN
easat-1680	230	5	and	and	CCONJ
easat-1680	230	6	financial	financial	ADJ
easat-1680	230	7	distress	distress	NOUN
easat-1680	230	8	in	in	ADP
easat-1680	230	9	the	the	DET
easat-1680	230	10	study	study	NOUN
easat-1680	230	11	are	be	AUX
easat-1680	230	12	categorical	categorical	ADJ
easat-1680	230	13	.	.	PUNCT
easat-1680	231	1	the	the	DET
easat-1680	231	2	data	datum	NOUN
easat-1680	231	3	must	must	AUX
easat-1680	231	4	not	not	PART
easat-1680	231	5	violate	violate	VERB
easat-1680	231	6	the	the	DET
easat-1680	231	7	assumption	assumption	NOUN
easat-1680	231	8	in	in	ADP
easat-1680	231	9	applying	apply	VERB
easat-1680	231	10	the	the	DET
easat-1680	231	11	chi	chi	ADJ
easat-1680	231	12	-	-	PUNCT
easat-1680	231	13	square	square	ADJ
easat-1680	231	14	test	test	NOUN
easat-1680	231	15	(	(	PUNCT
easat-1680	231	16	field	field	NOUN
easat-1680	231	17	,	,	PUNCT
easat-1680	231	18	2018	2018	NUM
easat-1680	231	19	;	;	PUNCT
easat-1680	231	20	pallant	pallant	NOUN
easat-1680	231	21	,	,	PUNCT
easat-1680	231	22	2016	2016	NUM
easat-1680	231	23	)	)	PUNCT
easat-1680	231	24	,	,	PUNCT
easat-1680	231	25	whereby	whereby	SCONJ
easat-1680	231	26	each	each	DET
easat-1680	231	27	category	category	NOUN
easat-1680	231	28	must	must	AUX
easat-1680	231	29	possess	possess	VERB
easat-1680	231	30	no	no	DET
easat-1680	231	31	fewer	few	ADJ
easat-1680	231	32	than	than	ADP
easat-1680	231	33	five	five	NUM
easat-1680	231	34	counts	count	NOUN
easat-1680	231	35	.	.	PUNCT
easat-1680	232	1	excluding	exclude	VERB
easat-1680	232	2	cfp4	cfp4	PROPN
easat-1680	232	3	,	,	PUNCT
easat-1680	232	4	cfp6	cfp6	PROPN
easat-1680	232	5	,	,	PUNCT
easat-1680	232	6	and	and	CCONJ
easat-1680	232	7	cfp8	cfp8	PROPN
easat-1680	232	8	,	,	PUNCT
easat-1680	232	9	all	all	DET
easat-1680	232	10	other	other	ADJ
easat-1680	232	11	cash	cash	NOUN
easat-1680	232	12	flow	flow	NOUN
easat-1680	232	13	patterns	pattern	NOUN
easat-1680	232	14	in	in	ADP
easat-1680	232	15	the	the	DET
easat-1680	232	16	study	study	NOUN
easat-1680	232	17	denoted	denote	VERB
easat-1680	232	18	that	that	SCONJ
easat-1680	232	19	the	the	DET
easat-1680	232	20	assumption	assumption	NOUN
easat-1680	232	21	of	of	ADP
easat-1680	232	22	chi	chi	NOUN
easat-1680	232	23	-	-	PUNCT
easat-1680	232	24	square	square	PROPN
easat-1680	232	25	was	be	AUX
easat-1680	232	26	not	not	PART
easat-1680	232	27	violated	violate	VERB
easat-1680	232	28	.	.	PUNCT
easat-1680	233	1	the	the	DET
easat-1680	233	2	significance	significance	NOUN
easat-1680	233	3	value	value	NOUN
easat-1680	233	4	should	should	AUX
easat-1680	233	5	be	be	AUX
easat-1680	233	6	0.05	0.05	NUM
easat-1680	233	7	or	or	CCONJ
easat-1680	233	8	less	less	ADJ
easat-1680	233	9	to	to	PART
easat-1680	233	10	be	be	AUX
easat-1680	233	11	significant	significant	ADJ
easat-1680	233	12	(	(	PUNCT
easat-1680	233	13	pallant	pallant	NOUN
easat-1680	233	14	,	,	PUNCT
easat-1680	233	15	2016	2016	NUM
easat-1680	233	16	)	)	PUNCT
easat-1680	233	17	.	.	PUNCT
easat-1680	234	1	the	the	DET
easat-1680	234	2	chi	chi	ADJ
easat-1680	234	3	-	-	PUNCT
easat-1680	234	4	square	square	ADJ
easat-1680	234	5	test	test	NOUN
easat-1680	234	6	results	result	NOUN
easat-1680	234	7	presented	present	VERB
easat-1680	234	8	that	that	SCONJ
easat-1680	234	9	cfp2	cfp2	PROPN
easat-1680	234	10	,	,	PUNCT
easat-1680	234	11	cfp3	cfp3	NOUN
easat-1680	234	12	,	,	PUNCT
easat-1680	234	13	and	and	CCONJ
easat-1680	234	14	cfp5	cfp5	PROPN
easat-1680	234	15	had	have	VERB
easat-1680	234	16	a	a	DET
easat-1680	234	17	significant	significant	ADJ
easat-1680	234	18	connection	connection	NOUN
easat-1680	234	19	with	with	ADP
easat-1680	234	20	financial	financial	ADJ
easat-1680	234	21	distress	distress	NOUN
easat-1680	234	22	.	.	PUNCT
easat-1680	235	1	although	although	SCONJ
easat-1680	235	2	cfp2	cfp2	NOUN
easat-1680	235	3	(	(	PUNCT
easat-1680	235	4	+	+	ADV
easat-1680	235	5	,	,	PUNCT
easat-1680	235	6	-,-	-,-	PUNCT
easat-1680	235	7	)	)	PUNCT
easat-1680	235	8	denoted	denote	VERB
easat-1680	235	9	a	a	DET
easat-1680	235	10	significant	significant	ADJ
easat-1680	235	11	association	association	NOUN
easat-1680	235	12	,	,	PUNCT
easat-1680	235	13	ꭓ2	ꭓ2	NOUN
easat-1680	235	14	(	(	PUNCT
easat-1680	235	15	1,n=24	1,n=24	NOUN
easat-1680	235	16	)	)	PUNCT
easat-1680	235	17	=	=	SYM
easat-1680	235	18	7.778	7.778	NUM
easat-1680	235	19	,	,	PUNCT
easat-1680	235	20	p	p	NOUN
easat-1680	235	21	=	=	NOUN
easat-1680	235	22	.005	.005	NUM
easat-1680	235	23	healthy	healthy	ADJ
easat-1680	235	24	companies	company	NOUN
easat-1680	235	25	are	be	AUX
easat-1680	235	26	more	more	ADV
easat-1680	235	27	likely	likely	ADJ
easat-1680	235	28	to	to	PART
easat-1680	235	29	experience	experience	VERB
easat-1680	235	30	cfp2	cfp2	PROPN
easat-1680	235	31	,	,	PUNCT
easat-1680	235	32	while	while	SCONJ
easat-1680	235	33	distressed	distressed	ADJ
easat-1680	235	34	companies	company	NOUN
easat-1680	235	35	tend	tend	VERB
easat-1680	235	36	to	to	PART
easat-1680	235	37	experience	experience	VERB
easat-1680	235	38	otherwise	otherwise	ADV
easat-1680	235	39	.	.	PUNCT
easat-1680	236	1	the	the	DET
easat-1680	236	2	findings	finding	NOUN
easat-1680	236	3	aligned	align	VERB
easat-1680	236	4	with	with	ADP
easat-1680	236	5	gup	gup	PROPN
easat-1680	236	6	and	and	CCONJ
easat-1680	236	7	samson	samson	PROPN
easat-1680	236	8	(	(	PUNCT
easat-1680	236	9	1993	1993	NUM
easat-1680	236	10	)	)	PUNCT
easat-1680	236	11	,	,	PUNCT
easat-1680	236	12	bruwer	bruwer	NOUN
easat-1680	236	13	and	and	CCONJ
easat-1680	236	14	hamman	hamman	PROPN
easat-1680	236	15	(	(	PUNCT
easat-1680	236	16	2005	2005	NUM
easat-1680	236	17	)	)	PUNCT
easat-1680	236	18	and	and	CCONJ
easat-1680	236	19	kordestani	kordestani	PROPN
easat-1680	236	20	et	et	PROPN
easat-1680	236	21	al	al	PROPN
easat-1680	236	22	.	.	PROPN
easat-1680	236	23	(	(	PUNCT
easat-1680	236	24	2011	2011	NUM
easat-1680	236	25	)	)	PUNCT
easat-1680	236	26	,	,	PUNCT
easat-1680	236	27	denoting	denote	VERB
easat-1680	236	28	that	that	SCONJ
easat-1680	236	29	cfp2	cfp2	NOUN
easat-1680	236	30	could	could	AUX
easat-1680	236	31	be	be	AUX
easat-1680	236	32	experienced	experience	VERB
easat-1680	236	33	by	by	ADP
easat-1680	236	34	healthy	healthy	ADJ
easat-1680	236	35	companies	company	NOUN
easat-1680	236	36	.	.	PUNCT
easat-1680	237	1	189	189	NUM
easat-1680	237	2	edelweiss	edelweiss	PROPN
easat-1680	237	3	applied	apply	VERB
easat-1680	237	4	science	science	NOUN
easat-1680	237	5	and	and	CCONJ
easat-1680	237	6	technology	technology	NOUN
easat-1680	237	7	issn	issn	PROPN
easat-1680	237	8	:	:	PUNCT
easat-1680	237	9	2576	2576	NUM
easat-1680	237	10	-	-	SYM
easat-1680	237	11	8484	8484	NUM
easat-1680	237	12	vol	vol	NOUN
easat-1680	237	13	.	.	PROPN
easat-1680	237	14	8	8	NUM
easat-1680	237	15	,	,	PUNCT
easat-1680	237	16	no	no	INTJ
easat-1680	237	17	.	.	NOUN
easat-1680	237	18	5	5	NUM
easat-1680	237	19	:	:	SYM
easat-1680	237	20	179	179	NUM
easat-1680	237	21	-	-	SYM
easat-1680	237	22	194	194	NUM
easat-1680	237	23	,	,	PUNCT
easat-1680	237	24	2024	2024	NUM
easat-1680	237	25	doi	doi	NOUN
easat-1680	237	26	:	:	PUNCT
easat-1680	237	27	10.55214/25768484.v8i5.1680	10.55214/25768484.v8i5.1680	NUM
easat-1680	237	28	©	©	PROPN
easat-1680	237	29	2024	2024	NUM
easat-1680	237	30	by	by	ADP
easat-1680	237	31	the	the	DET
easat-1680	237	32	authors	author	NOUN
easat-1680	237	33	;	;	PUNCT
easat-1680	237	34	licensee	licensee	PROPN
easat-1680	237	35	learning	learning	NOUN
easat-1680	237	36	gate	gate	NOUN
easat-1680	237	37	similarly	similarly	ADV
easat-1680	237	38	,	,	PUNCT
easat-1680	237	39	dickinson	dickinson	PROPN
easat-1680	237	40	(	(	PUNCT
easat-1680	237	41	2011	2011	NUM
easat-1680	237	42	)	)	PUNCT
easat-1680	237	43	mentioned	mention	VERB
easat-1680	237	44	that	that	SCONJ
easat-1680	237	45	cfp2	cfp2	NOUN
easat-1680	237	46	are	be	AUX
easat-1680	237	47	companies	company	NOUN
easat-1680	237	48	at	at	ADP
easat-1680	237	49	the	the	DET
easat-1680	237	50	mature	mature	ADJ
easat-1680	237	51	phase	phase	NOUN
easat-1680	237	52	as	as	SCONJ
easat-1680	237	53	the	the	DET
easat-1680	237	54	assets	asset	NOUN
easat-1680	237	55	are	be	AUX
easat-1680	237	56	more	more	ADV
easat-1680	237	57	effectively	effectively	ADV
easat-1680	237	58	utilised	utilise	VERB
easat-1680	237	59	and	and	CCONJ
easat-1680	237	60	positive	positive	ADJ
easat-1680	237	61	cash	cash	NOUN
easat-1680	237	62	flows	flow	NOUN
easat-1680	237	63	are	be	AUX
easat-1680	237	64	produced	produce	VERB
easat-1680	237	65	from	from	ADP
easat-1680	237	66	earnings	earning	NOUN
easat-1680	237	67	and	and	CCONJ
easat-1680	237	68	operations	operation	NOUN
easat-1680	237	69	.	.	PUNCT
easat-1680	238	1	jantadej	jantadej	INTJ
easat-1680	238	2	(	(	PUNCT
easat-1680	238	3	2006	2006	NUM
easat-1680	238	4	)	)	PUNCT
easat-1680	238	5	proposed	propose	VERB
easat-1680	238	6	that	that	SCONJ
easat-1680	238	7	companies	company	NOUN
easat-1680	238	8	with	with	ADP
easat-1680	238	9	a	a	DET
easat-1680	238	10	cfp2	cfp2	NOUN
easat-1680	238	11	pattern	pattern	NOUN
easat-1680	238	12	perform	perform	VERB
easat-1680	238	13	well	well	ADV
easat-1680	238	14	and	and	CCONJ
easat-1680	238	15	generate	generate	VERB
easat-1680	238	16	positive	positive	ADJ
easat-1680	238	17	operating	operate	VERB
easat-1680	238	18	cash	cash	NOUN
easat-1680	238	19	flows	flow	NOUN
easat-1680	238	20	,	,	PUNCT
easat-1680	238	21	and	and	CCONJ
easat-1680	238	22	the	the	DET
easat-1680	238	23	excess	excess	ADJ
easat-1680	238	24	cash	cash	NOUN
easat-1680	238	25	is	be	AUX
easat-1680	238	26	utilised	utilise	VERB
easat-1680	238	27	to	to	PART
easat-1680	238	28	invest	invest	VERB
easat-1680	238	29	in	in	ADP
easat-1680	238	30	fixed	fix	VERB
easat-1680	238	31	assets	asset	NOUN
easat-1680	238	32	or	or	CCONJ
easat-1680	238	33	investments	investment	NOUN
easat-1680	238	34	,	,	PUNCT
easat-1680	238	35	pay	pay	VERB
easat-1680	238	36	company	company	NOUN
easat-1680	238	37	loans	loan	NOUN
easat-1680	238	38	and	and	CCONJ
easat-1680	238	39	dividends	dividend	NOUN
easat-1680	238	40	to	to	ADP
easat-1680	238	41	shareholders	shareholder	NOUN
easat-1680	238	42	.	.	PUNCT
easat-1680	239	1	conversely	conversely	ADV
easat-1680	239	2	,	,	PUNCT
easat-1680	239	3	shamsudin	shamsudin	NOUN
easat-1680	239	4	and	and	CCONJ
easat-1680	239	5	kamaluddin	kamaluddin	PROPN
easat-1680	239	6	(	(	PUNCT
easat-1680	239	7	2015	2015	NUM
easat-1680	239	8	)	)	PUNCT
easat-1680	239	9	revealed	reveal	VERB
easat-1680	239	10	that	that	SCONJ
easat-1680	239	11	the	the	DET
easat-1680	239	12	pattern	pattern	NOUN
easat-1680	239	13	is	be	AUX
easat-1680	239	14	experienced	experience	VERB
easat-1680	239	15	by	by	ADP
easat-1680	239	16	distressed	distressed	ADJ
easat-1680	239	17	companies	company	NOUN
easat-1680	239	18	in	in	ADP
easat-1680	239	19	malaysia	malaysia	PROPN
easat-1680	239	20	.	.	PUNCT
easat-1680	240	1	the	the	DET
easat-1680	240	2	link	link	NOUN
easat-1680	240	3	between	between	ADP
easat-1680	240	4	cfp2	cfp2	PROPN
easat-1680	240	5	and	and	CCONJ
easat-1680	240	6	financial	financial	ADJ
easat-1680	240	7	distress	distress	NOUN
easat-1680	240	8	in	in	ADP
easat-1680	240	9	the	the	DET
easat-1680	240	10	current	current	ADJ
easat-1680	240	11	study	study	NOUN
easat-1680	240	12	is	be	AUX
easat-1680	240	13	more	more	ADJ
easat-1680	240	14	in	in	ADP
easat-1680	240	15	favour	favour	NOUN
easat-1680	240	16	of	of	ADP
easat-1680	240	17	healthy	healthy	ADJ
easat-1680	240	18	companies	company	NOUN
easat-1680	240	19	compared	compare	VERB
easat-1680	240	20	to	to	ADP
easat-1680	240	21	distressed	distressed	ADJ
easat-1680	240	22	companies	company	NOUN
easat-1680	240	23	.	.	PUNCT
easat-1680	241	1	the	the	DET
easat-1680	241	2	study	study	NOUN
easat-1680	241	3	also	also	ADV
easat-1680	241	4	found	find	VERB
easat-1680	241	5	a	a	DET
easat-1680	241	6	significant	significant	ADJ
easat-1680	241	7	relationship	relationship	NOUN
easat-1680	241	8	between	between	ADP
easat-1680	241	9	cfp3	cfp3	NOUN
easat-1680	241	10	(	(	PUNCT
easat-1680	241	11	+	+	PROPN
easat-1680	241	12	,	,	PUNCT
easat-1680	241	13	-,+	-,+	NUM
easat-1680	241	14	)	)	PUNCT
easat-1680	241	15	and	and	CCONJ
easat-1680	241	16	financial	financial	ADJ
easat-1680	241	17	distress	distress	NOUN
easat-1680	241	18	,	,	PUNCT
easat-1680	241	19	indicated	indicate	VERB
easat-1680	241	20	by	by	ADP
easat-1680	241	21	the	the	DET
easat-1680	241	22	chi	chi	ADJ
easat-1680	241	23	-	-	PUNCT
easat-1680	241	24	square	square	ADJ
easat-1680	241	25	test	test	NOUN
easat-1680	241	26	results	result	NOUN
easat-1680	241	27	for	for	ADP
easat-1680	241	28	independence	independence	NOUN
easat-1680	241	29	(	(	PUNCT
easat-1680	241	30	ꭓ2	ꭓ2	PROPN
easat-1680	241	31	(	(	PUNCT
easat-1680	241	32	1,n=24	1,n=24	NOUN
easat-1680	241	33	)	)	PUNCT
easat-1680	241	34	=	=	NOUN
easat-1680	241	35	4.183	4.183	NUM
easat-1680	241	36	,	,	PUNCT
easat-1680	241	37	p	p	X
easat-1680	241	38	=	=	NOUN
easat-1680	241	39	.041	.041	NUM
easat-1680	241	40	)	)	PUNCT
easat-1680	241	41	.	.	PUNCT
easat-1680	242	1	similar	similar	ADJ
easat-1680	242	2	to	to	ADP
easat-1680	242	3	cfp2	cfp2	PROPN
easat-1680	242	4	,	,	PUNCT
easat-1680	242	5	cfp3	cfp3	NOUN
easat-1680	242	6	denotes	denote	VERB
easat-1680	242	7	a	a	DET
easat-1680	242	8	higher	high	ADJ
easat-1680	242	9	frequency	frequency	NOUN
easat-1680	242	10	of	of	ADP
easat-1680	242	11	the	the	DET
easat-1680	242	12	pattern	pattern	NOUN
easat-1680	242	13	for	for	ADP
easat-1680	242	14	healthy	healthy	ADJ
easat-1680	242	15	companies	company	NOUN
easat-1680	242	16	compared	compare	VERB
easat-1680	242	17	to	to	ADP
easat-1680	242	18	distressed	distressed	ADJ
easat-1680	242	19	companies	company	NOUN
easat-1680	242	20	.	.	PUNCT
easat-1680	243	1	the	the	DET
easat-1680	243	2	finding	finding	NOUN
easat-1680	243	3	aligns	align	VERB
easat-1680	243	4	with	with	ADP
easat-1680	243	5	bruwer	bruwer	NOUN
easat-1680	243	6	and	and	CCONJ
easat-1680	243	7	hamman	hamman	PROPN
easat-1680	243	8	(	(	PUNCT
easat-1680	243	9	2005	2005	NUM
easat-1680	243	10	)	)	PUNCT
easat-1680	243	11	,	,	PUNCT
easat-1680	243	12	proposing	propose	VERB
easat-1680	243	13	that	that	SCONJ
easat-1680	243	14	the	the	DET
easat-1680	243	15	pattern	pattern	NOUN
easat-1680	243	16	denotes	denote	VERB
easat-1680	243	17	a	a	DET
easat-1680	243	18	company	company	NOUN
easat-1680	243	19	expanding	expand	VERB
easat-1680	243	20	with	with	ADP
easat-1680	243	21	major	major	ADJ
easat-1680	243	22	potential	potential	ADJ
easat-1680	243	23	growth	growth	NOUN
easat-1680	243	24	opportunities	opportunity	NOUN
easat-1680	243	25	.	.	PUNCT
easat-1680	244	1	nonetheless	nonetheless	ADV
easat-1680	244	2	,	,	PUNCT
easat-1680	244	3	as	as	SCONJ
easat-1680	244	4	the	the	DET
easat-1680	244	5	cash	cash	NOUN
easat-1680	244	6	generated	generate	VERB
easat-1680	244	7	by	by	ADP
easat-1680	244	8	operating	operate	VERB
easat-1680	244	9	activities	activity	NOUN
easat-1680	244	10	is	be	AUX
easat-1680	244	11	inadequate	inadequate	ADJ
easat-1680	244	12	to	to	PART
easat-1680	244	13	fund	fund	VERB
easat-1680	244	14	the	the	DET
easat-1680	244	15	investing	investing	NOUN
easat-1680	244	16	activities	activity	NOUN
easat-1680	244	17	,	,	PUNCT
easat-1680	244	18	the	the	DET
easat-1680	244	19	company	company	NOUN
easat-1680	244	20	sources	source	VERB
easat-1680	244	21	the	the	DET
easat-1680	244	22	funds	fund	NOUN
easat-1680	244	23	by	by	ADP
easat-1680	244	24	turning	turn	VERB
easat-1680	244	25	to	to	ADP
easat-1680	244	26	finance	finance	NOUN
easat-1680	244	27	activities	activity	NOUN
easat-1680	244	28	.	.	PUNCT
easat-1680	245	1	gup	gup	NOUN
easat-1680	245	2	and	and	CCONJ
easat-1680	245	3	samson	samson	PROPN
easat-1680	245	4	(	(	PUNCT
easat-1680	245	5	1993	1993	NUM
easat-1680	245	6	)	)	PUNCT
easat-1680	245	7	described	describe	VERB
easat-1680	245	8	that	that	SCONJ
easat-1680	245	9	investors	investor	NOUN
easat-1680	245	10	in	in	ADP
easat-1680	245	11	the	the	DET
easat-1680	245	12	company	company	NOUN
easat-1680	245	13	believe	believe	VERB
easat-1680	245	14	the	the	DET
easat-1680	245	15	investment	investment	NOUN
easat-1680	245	16	will	will	AUX
easat-1680	245	17	be	be	AUX
easat-1680	245	18	repaid	repay	VERB
easat-1680	245	19	from	from	ADP
easat-1680	245	20	the	the	DET
easat-1680	245	21	investment	investment	NOUN
easat-1680	245	22	opportunities	opportunity	NOUN
easat-1680	245	23	,	,	PUNCT
easat-1680	245	24	further	far	ADV
easat-1680	245	25	investing	invest	VERB
easat-1680	245	26	in	in	ADP
easat-1680	245	27	new	new	ADJ
easat-1680	245	28	shares	share	NOUN
easat-1680	245	29	or	or	CCONJ
easat-1680	245	30	granting	grant	VERB
easat-1680	245	31	advances	advance	NOUN
easat-1680	245	32	to	to	ADP
easat-1680	245	33	the	the	DET
easat-1680	245	34	company	company	NOUN
easat-1680	245	35	.	.	PUNCT
easat-1680	246	1	the	the	DET
easat-1680	246	2	chi	chi	ADJ
easat-1680	246	3	-	-	PUNCT
easat-1680	246	4	square	square	ADJ
easat-1680	246	5	test	test	NOUN
easat-1680	246	6	for	for	ADP
easat-1680	246	7	independence	independence	NOUN
easat-1680	246	8	signified	signify	VERB
easat-1680	246	9	a	a	DET
easat-1680	246	10	significant	significant	ADJ
easat-1680	246	11	link	link	NOUN
easat-1680	246	12	between	between	ADP
easat-1680	246	13	cfp5	cfp5	PROPN
easat-1680	246	14	(	(	PUNCT
easat-1680	246	15	-,-,+	-,-,+	PROPN
easat-1680	246	16	)	)	PUNCT
easat-1680	246	17	and	and	CCONJ
easat-1680	246	18	financial	financial	ADJ
easat-1680	246	19	distress	distress	NOUN
easat-1680	246	20	(	(	PUNCT
easat-1680	246	21	ꭓ2	ꭓ2	PROPN
easat-1680	246	22	(	(	PUNCT
easat-1680	246	23	1,n=24	1,n=24	NOUN
easat-1680	246	24	)	)	PUNCT
easat-1680	246	25	=	=	SYM
easat-1680	246	26	8.015	8.015	NUM
easat-1680	246	27	,	,	PUNCT
easat-1680	246	28	p	p	X
easat-1680	246	29	=	=	NOUN
easat-1680	246	30	.005	.005	NUM
easat-1680	246	31	)	)	PUNCT
easat-1680	246	32	.	.	PUNCT
easat-1680	247	1	companies	company	NOUN
easat-1680	247	2	exhibiting	exhibit	VERB
easat-1680	247	3	the	the	DET
easat-1680	247	4	cash	cash	NOUN
easat-1680	247	5	flow	flow	NOUN
easat-1680	247	6	pattern	pattern	NOUN
easat-1680	247	7	may	may	AUX
easat-1680	247	8	face	face	VERB
easat-1680	247	9	temporary	temporary	ADJ
easat-1680	247	10	financial	financial	ADJ
easat-1680	247	11	difficulty	difficulty	NOUN
easat-1680	247	12	following	follow	VERB
easat-1680	247	13	insufficient	insufficient	ADJ
easat-1680	247	14	cash	cash	NOUN
easat-1680	247	15	generation	generation	NOUN
easat-1680	247	16	from	from	ADP
easat-1680	247	17	operations	operation	NOUN
easat-1680	247	18	.	.	PUNCT
easat-1680	248	1	thus	thus	ADV
easat-1680	248	2	,	,	PUNCT
easat-1680	248	3	the	the	DET
easat-1680	248	4	companies	company	NOUN
easat-1680	248	5	mitigate	mitigate	VERB
easat-1680	248	6	the	the	DET
easat-1680	248	7	situation	situation	NOUN
easat-1680	248	8	by	by	ADP
easat-1680	248	9	borrowing	borrow	VERB
easat-1680	248	10	to	to	PART
easat-1680	248	11	fund	fund	VERB
easat-1680	248	12	the	the	DET
easat-1680	248	13	investments	investment	NOUN
easat-1680	248	14	in	in	ADP
easat-1680	248	15	fixed	fix	VERB
easat-1680	248	16	assets	asset	NOUN
easat-1680	248	17	or	or	CCONJ
easat-1680	248	18	investments	investment	NOUN
easat-1680	248	19	to	to	PART
easat-1680	248	20	generate	generate	VERB
easat-1680	248	21	future	future	ADJ
easat-1680	248	22	income	income	NOUN
easat-1680	248	23	.	.	PUNCT
easat-1680	249	1	kordestani	kordestani	PROPN
easat-1680	249	2	et	et	PROPN
easat-1680	249	3	al	al	PROPN
easat-1680	249	4	.	.	PROPN
easat-1680	250	1	(	(	PUNCT
easat-1680	250	2	2011	2011	NUM
easat-1680	250	3	)	)	PUNCT
easat-1680	250	4	stated	state	VERB
easat-1680	250	5	that	that	SCONJ
easat-1680	250	6	the	the	DET
easat-1680	250	7	pattern	pattern	NOUN
easat-1680	250	8	would	would	AUX
easat-1680	250	9	cause	cause	VERB
easat-1680	250	10	financial	financial	ADJ
easat-1680	250	11	depression	depression	NOUN
easat-1680	250	12	within	within	ADP
easat-1680	250	13	a	a	DET
easat-1680	250	14	short	short	ADJ
easat-1680	250	15	period	period	NOUN
easat-1680	250	16	as	as	SCONJ
easat-1680	250	17	the	the	DET
easat-1680	250	18	companies	company	NOUN
easat-1680	250	19	fail	fail	VERB
easat-1680	250	20	to	to	PART
easat-1680	250	21	meet	meet	VERB
easat-1680	250	22	mounting	mount	VERB
easat-1680	250	23	debts	debt	NOUN
easat-1680	250	24	.	.	PUNCT
easat-1680	251	1	5.3	5.3	NUM
easat-1680	251	2	.	.	PUNCT
easat-1680	251	3	binary	binary	PROPN
easat-1680	251	4	logistic	logistic	PROPN
easat-1680	251	5	regression	regression	NOUN
easat-1680	251	6	the	the	DET
easat-1680	251	7	binary	binary	PROPN
easat-1680	251	8	logistic	logistic	ADJ
easat-1680	251	9	regression	regression	NOUN
easat-1680	251	10	analysis	analysis	NOUN
easat-1680	251	11	was	be	AUX
easat-1680	251	12	employed	employ	VERB
easat-1680	251	13	to	to	PART
easat-1680	251	14	evaluate	evaluate	VERB
easat-1680	251	15	the	the	DET
easat-1680	251	16	effect	effect	NOUN
easat-1680	251	17	of	of	ADP
easat-1680	251	18	the	the	DET
easat-1680	251	19	cash	cash	NOUN
easat-1680	251	20	flow	flow	NOUN
easat-1680	251	21	patterns	pattern	NOUN
easat-1680	251	22	on	on	ADP
easat-1680	251	23	the	the	DET
easat-1680	251	24	probability	probability	NOUN
easat-1680	251	25	that	that	SCONJ
easat-1680	251	26	the	the	DET
easat-1680	251	27	companies	company	NOUN
easat-1680	251	28	will	will	AUX
easat-1680	251	29	experience	experience	VERB
easat-1680	251	30	financial	financial	ADJ
easat-1680	251	31	distress	distress	NOUN
easat-1680	251	32	.	.	PUNCT
easat-1680	252	1	nevertheless	nevertheless	ADV
easat-1680	252	2	,	,	PUNCT
easat-1680	252	3	before	before	ADP
easat-1680	252	4	the	the	DET
easat-1680	252	5	binary	binary	PROPN
easat-1680	252	6	logistic	logistic	ADJ
easat-1680	252	7	regression	regression	NOUN
easat-1680	252	8	analysis	analysis	NOUN
easat-1680	252	9	,	,	PUNCT
easat-1680	252	10	the	the	DET
easat-1680	252	11	study	study	NOUN
easat-1680	252	12	assessed	assess	VERB
easat-1680	252	13	any	any	DET
easat-1680	252	14	multicollinearity	multicollinearity	NOUN
easat-1680	252	15	issue	issue	NOUN
easat-1680	252	16	.	.	PUNCT
easat-1680	253	1	multicollinearity	multicollinearity	NOUN
easat-1680	253	2	exists	exist	VERB
easat-1680	253	3	when	when	SCONJ
easat-1680	253	4	the	the	DET
easat-1680	253	5	independent	independent	ADJ
easat-1680	253	6	variables	variable	NOUN
easat-1680	253	7	are	be	AUX
easat-1680	253	8	highly	highly	ADV
easat-1680	253	9	correlated	correlate	VERB
easat-1680	253	10	.	.	PUNCT
easat-1680	254	1	logistic	logistic	ADJ
easat-1680	254	2	regression	regression	NOUN
easat-1680	254	3	is	be	AUX
easat-1680	254	4	sensitive	sensitive	ADJ
easat-1680	254	5	to	to	ADP
easat-1680	254	6	extremely	extremely	ADV
easat-1680	254	7	high	high	ADJ
easat-1680	254	8	correlations	correlation	NOUN
easat-1680	254	9	in	in	ADP
easat-1680	254	10	the	the	DET
easat-1680	254	11	predictor	predictor	NOUN
easat-1680	254	12	variables	variable	NOUN
easat-1680	254	13	.	.	PUNCT
easat-1680	255	1	multicollinearity	multicollinearity	NOUN
easat-1680	255	2	complicates	complicate	VERB
easat-1680	255	3	assessing	assess	VERB
easat-1680	255	4	which	which	DET
easat-1680	255	5	predictor	predictor	NOUN
easat-1680	255	6	is	be	AUX
easat-1680	255	7	more	more	ADV
easat-1680	255	8	significant	significant	ADJ
easat-1680	255	9	than	than	ADP
easat-1680	255	10	the	the	DET
easat-1680	255	11	other	other	ADJ
easat-1680	255	12	.	.	PUNCT
easat-1680	256	1	apart	apart	ADV
easat-1680	256	2	from	from	ADP
easat-1680	256	3	cfp2	cfp2	PROPN
easat-1680	256	4	(	(	PUNCT
easat-1680	256	5	+	+	ADV
easat-1680	256	6	,	,	PUNCT
easat-1680	256	7	-,-	-,-	NOUN
easat-1680	256	8	)	)	PUNCT
easat-1680	256	9	,	,	PUNCT
easat-1680	256	10	all	all	DET
easat-1680	256	11	other	other	ADJ
easat-1680	256	12	predictor	predictor	NOUN
easat-1680	256	13	variables	variable	NOUN
easat-1680	256	14	indicated	indicate	VERB
easat-1680	256	15	a	a	DET
easat-1680	256	16	tolerance	tolerance	NOUN
easat-1680	256	17	value	value	NOUN
easat-1680	256	18	exceeding	exceed	VERB
easat-1680	256	19	.10	.10	NUM
easat-1680	256	20	,	,	PUNCT
easat-1680	256	21	denoting	denote	VERB
easat-1680	256	22	multicollinearity	multicollinearity	NOUN
easat-1680	256	23	is	be	AUX
easat-1680	256	24	not	not	PART
easat-1680	256	25	a	a	DET
easat-1680	256	26	problem	problem	NOUN
easat-1680	256	27	for	for	ADP
easat-1680	256	28	cfp1	cfp1	NOUN
easat-1680	256	29	,	,	PUNCT
easat-1680	256	30	cfp3	cfp3	NOUN
easat-1680	256	31	,	,	PUNCT
easat-1680	256	32	cfp4	cfp4	PROPN
easat-1680	256	33	,	,	PUNCT
easat-1680	256	34	cfp5	cfp5	PROPN
easat-1680	256	35	,	,	PUNCT
easat-1680	256	36	cfp6	cfp6	PROPN
easat-1680	256	37	,	,	PUNCT
easat-1680	256	38	cfp7	cfp7	PROPN
easat-1680	256	39	,	,	PUNCT
easat-1680	256	40	and	and	CCONJ
easat-1680	256	41	cfp8	cfp8	PROPN
easat-1680	256	42	.	.	PUNCT
easat-1680	257	1	the	the	DET
easat-1680	257	2	cfp2	cfp2	NOUN
easat-1680	257	3	revealed	reveal	VERB
easat-1680	257	4	a	a	DET
easat-1680	257	5	tolerance	tolerance	NOUN
easat-1680	257	6	value	value	NOUN
easat-1680	257	7	of	of	ADP
easat-1680	257	8	less	less	ADJ
easat-1680	257	9	than	than	ADP
easat-1680	257	10	.10	.10	NUM
easat-1680	257	11	,	,	PUNCT
easat-1680	257	12	suggesting	suggest	VERB
easat-1680	257	13	a	a	DET
easat-1680	257	14	multicollinearity	multicollinearity	NOUN
easat-1680	257	15	issue	issue	NOUN
easat-1680	257	16	.	.	PUNCT
easat-1680	258	1	tabachnick	tabachnick	NOUN
easat-1680	258	2	and	and	CCONJ
easat-1680	258	3	fidell	fidell	PROPN
easat-1680	258	4	(	(	PUNCT
easat-1680	258	5	2014	2014	NUM
easat-1680	258	6	)	)	PUNCT
easat-1680	258	7	proposed	propose	VERB
easat-1680	258	8	eliminating	eliminate	VERB
easat-1680	258	9	one	one	NUM
easat-1680	258	10	or	or	CCONJ
easat-1680	258	11	more	more	ADV
easat-1680	258	12	redundant	redundant	ADJ
easat-1680	258	13	variables	variable	NOUN
easat-1680	258	14	from	from	ADP
easat-1680	258	15	the	the	DET
easat-1680	258	16	model	model	NOUN
easat-1680	258	17	to	to	PART
easat-1680	258	18	avoid	avoid	VERB
easat-1680	258	19	multicollinearity	multicollinearity	NOUN
easat-1680	258	20	.	.	PUNCT
easat-1680	259	1	thus	thus	ADV
easat-1680	259	2	,	,	PUNCT
easat-1680	259	3	the	the	DET
easat-1680	259	4	binary	binary	PROPN
easat-1680	259	5	logistic	logistic	ADJ
easat-1680	259	6	regression	regression	NOUN
easat-1680	259	7	analysis	analysis	NOUN
easat-1680	259	8	excluded	exclude	VERB
easat-1680	259	9	cfp2	cfp2	NOUN
easat-1680	259	10	in	in	ADP
easat-1680	259	11	the	the	DET
easat-1680	259	12	model	model	NOUN
easat-1680	259	13	,	,	PUNCT
easat-1680	259	14	including	include	VERB
easat-1680	259	15	only	only	ADV
easat-1680	259	16	seven	seven	NUM
easat-1680	259	17	independent	independent	ADJ
easat-1680	259	18	variables	variable	NOUN
easat-1680	259	19	:	:	PUNCT
easat-1680	259	20	cfp1	cfp1	NOUN
easat-1680	259	21	,	,	PUNCT
easat-1680	259	22	cfp3	cfp3	NOUN
easat-1680	259	23	,	,	PUNCT
easat-1680	259	24	cfp4	cfp4	PROPN
easat-1680	259	25	,	,	PUNCT
easat-1680	259	26	cfp5	cfp5	PROPN
easat-1680	259	27	,	,	PUNCT
easat-1680	259	28	cfp6	cfp6	PROPN
easat-1680	259	29	,	,	PUNCT
easat-1680	259	30	cfp7	cfp7	PROPN
easat-1680	259	31	,	,	PUNCT
easat-1680	259	32	and	and	CCONJ
easat-1680	259	33	cfp8	cfp8	PROPN
easat-1680	259	34	.	.	PUNCT
easat-1680	260	1	table	table	NOUN
easat-1680	260	2	3	3	NUM
easat-1680	260	3	illustrates	illustrate	VERB
easat-1680	260	4	the	the	DET
easat-1680	260	5	regression	regression	NOUN
easat-1680	260	6	results	result	NOUN
easat-1680	260	7	of	of	ADP
easat-1680	260	8	the	the	DET
easat-1680	260	9	pooled	pooled	ADJ
easat-1680	260	10	five	five	NUM
easat-1680	260	11	-	-	PUNCT
easat-1680	260	12	year	year	NOUN
easat-1680	260	13	data	datum	NOUN
easat-1680	260	14	before	before	ADP
easat-1680	260	15	the	the	DET
easat-1680	260	16	distress	distress	NOUN
easat-1680	260	17	year	year	NOUN
easat-1680	260	18	for	for	ADP
easat-1680	260	19	12	12	NUM
easat-1680	260	20	distressed	distressed	ADJ
easat-1680	260	21	companies	company	NOUN
easat-1680	260	22	and	and	CCONJ
easat-1680	260	23	12	12	NUM
easat-1680	260	24	healthy	healthy	ADJ
easat-1680	260	25	companies	company	NOUN
easat-1680	260	26	.	.	PUNCT
easat-1680	261	1	table	table	NOUN
easat-1680	261	2	3	3	NUM
easat-1680	261	3	.	.	PUNCT
easat-1680	261	4	binary	binary	PROPN
easat-1680	261	5	logistic	logistic	ADJ
easat-1680	261	6	regression	regression	NOUN
easat-1680	261	7	analysis	analysis	NOUN
easat-1680	261	8	(	(	PUNCT
easat-1680	261	9	prediction	prediction	NOUN
easat-1680	261	10	model	model	NOUN
easat-1680	261	11	)	)	PUNCT
easat-1680	261	12	.	.	PUNCT
easat-1680	262	1	b	b	X
easat-1680	262	2	s.e	s.e	PROPN
easat-1680	262	3	.	.	PROPN
easat-1680	262	4	wald	wald	PROPN
easat-1680	262	5	df	df	PROPN
easat-1680	262	6	sig	sig	PROPN
easat-1680	262	7	odds	odd	NOUN
easat-1680	262	8	ratio	ratio	NOUN
easat-1680	262	9	95	95	NUM
easat-1680	262	10	%	%	NOUN
easat-1680	262	11	ci	ci	NOUN
easat-1680	262	12	for	for	ADP
easat-1680	262	13	exp(b	exp(b	PROPN
easat-1680	262	14	)	)	PUNCT
easat-1680	262	15	exp	exp	NOUN
easat-1680	262	16	(	(	PUNCT
easat-1680	262	17	b	b	NOUN
easat-1680	262	18	)	)	PUNCT
easat-1680	262	19	lower	low	ADJ
easat-1680	262	20	upper	upper	ADJ
easat-1680	262	21	cfp1	cfp1	NOUN
easat-1680	262	22	(	(	PUNCT
easat-1680	262	23	+	+	ADJ
easat-1680	262	24	,	,	PUNCT
easat-1680	262	25	+	+	ADJ
easat-1680	262	26	,	,	PUNCT
easat-1680	262	27	-	-	PUNCT
easat-1680	262	28	)	)	PUNCT
easat-1680	262	29	0.687	0.687	NUM
easat-1680	262	30	0.631	0.631	NUM
easat-1680	262	31	1.185	1.185	NUM
easat-1680	262	32	1	1	NUM
easat-1680	262	33	0.276	0.276	NUM
easat-1680	262	34	1.989	1.989	NUM
easat-1680	262	35	0.577	0.577	NUM
easat-1680	262	36	6.856	6.856	NUM
easat-1680	262	37	cfp3	cfp3	NOUN
easat-1680	262	38	(	(	PUNCT
easat-1680	262	39	+	+	ADJ
easat-1680	262	40	,	,	PUNCT
easat-1680	262	41	-,+	-,+	NUM
easat-1680	262	42	)	)	PUNCT
easat-1680	262	43	-0.135	-0.135	NUM
easat-1680	262	44	0.639	0.639	NUM
easat-1680	263	1	0.044	0.044	NUM
easat-1680	263	2	1	1	NUM
easat-1680	263	3	0.833	0.833	NUM
easat-1680	263	4	0.874	0.874	NUM
easat-1680	263	5	0.250	0.250	NUM
easat-1680	263	6	3.056	3.056	NUM
easat-1680	263	7	cfp4	cfp4	PROPN
easat-1680	263	8	(	(	PUNCT
easat-1680	263	9	-,+,+	-,+,+	PROPN
easat-1680	263	10	)	)	PUNCT
easat-1680	263	11	1.514	1.514	NUM
easat-1680	263	12	0.794	0.794	NUM
easat-1680	263	13	3.634	3.634	NUM
easat-1680	263	14	1	1	NUM
easat-1680	263	15	0.057	0.057	NUM
easat-1680	263	16	*	*	NUM
easat-1680	263	17	4.545	4.545	NUM
easat-1680	263	18	0.958	0.958	NUM
easat-1680	263	19	21.562	21.562	NUM
easat-1680	263	20	cfp5	cfp5	PROPN
easat-1680	263	21	(	(	PUNCT
easat-1680	263	22	-,-,+	-,-,+	PROPN
easat-1680	263	23	)	)	PUNCT
easat-1680	263	24	2.045	2.045	NUM
easat-1680	263	25	0.624	0.624	NUM
easat-1680	263	26	10.728	10.728	NUM
easat-1680	263	27	1	1	NUM
easat-1680	263	28	0.001	0.001	NUM
easat-1680	263	29	*	*	PUNCT
easat-1680	263	30	*	*	PUNCT
easat-1680	263	31	*	*	PUNCT
easat-1680	263	32	7.727	7.727	NUM
easat-1680	263	33	2.273	2.273	NUM
easat-1680	263	34	26.268	26.268	NUM
easat-1680	263	35	cfp6	cfp6	NOUN
easat-1680	263	36	(	(	PUNCT
easat-1680	263	37	-,+,-	-,+,-	PROPN
easat-1680	263	38	)	)	PUNCT
easat-1680	263	39	1.920	1.920	NUM
easat-1680	263	40	0.893	0.893	NUM
easat-1680	263	41	4.620	4.620	NUM
easat-1680	263	42	1	1	NUM
easat-1680	263	43	0.032	0.032	NUM
easat-1680	263	44	*	*	PUNCT
easat-1680	263	45	*	*	NOUN
easat-1680	263	46	6.818	6.818	NUM
easat-1680	263	47	1.184	1.184	NUM
easat-1680	263	48	39.251	39.251	NUM
easat-1680	263	49	cfp7	cfp7	X
easat-1680	263	50	(	(	PUNCT
easat-1680	263	51	-,-,-	-,-,-	PROPN
easat-1680	263	52	)	)	PUNCT
easat-1680	263	53	1.226	1.226	NUM
easat-1680	263	54	0.740	0.740	NUM
easat-1680	263	55	2.747	2.747	NUM
easat-1680	263	56	1	1	NUM
easat-1680	263	57	0.097	0.097	NUM
easat-1680	263	58	*	*	NUM
easat-1680	263	59	3.409	3.409	NUM
easat-1680	263	60	0.799	0.799	NUM
easat-1680	263	61	14.538	14.538	NUM
easat-1680	263	62	190	190	NUM
easat-1680	263	63	edelweiss	edelweiss	PROPN
easat-1680	263	64	applied	apply	VERB
easat-1680	263	65	science	science	NOUN
easat-1680	263	66	and	and	CCONJ
easat-1680	263	67	technology	technology	NOUN
easat-1680	263	68	issn	issn	PROPN
easat-1680	263	69	:	:	PUNCT
easat-1680	263	70	2576	2576	NUM
easat-1680	263	71	-	-	SYM
easat-1680	263	72	8484	8484	NUM
easat-1680	263	73	vol	vol	NOUN
easat-1680	263	74	.	.	PROPN
easat-1680	263	75	8	8	NUM
easat-1680	263	76	,	,	PUNCT
easat-1680	263	77	no	no	INTJ
easat-1680	263	78	.	.	NOUN
easat-1680	263	79	5	5	NUM
easat-1680	263	80	:	:	SYM
easat-1680	263	81	179	179	NUM
easat-1680	263	82	-	-	SYM
easat-1680	263	83	194	194	NUM
easat-1680	263	84	,	,	PUNCT
easat-1680	263	85	2024	2024	NUM
easat-1680	263	86	doi	doi	NOUN
easat-1680	263	87	:	:	PUNCT
easat-1680	263	88	10.55214/25768484.v8i5.1680	10.55214/25768484.v8i5.1680	NUM
easat-1680	263	89	©	©	PROPN
easat-1680	263	90	2024	2024	NUM
easat-1680	263	91	by	by	ADP
easat-1680	263	92	the	the	DET
easat-1680	263	93	authors	author	NOUN
easat-1680	263	94	;	;	PUNCT
easat-1680	263	95	licensee	licensee	PROPN
easat-1680	263	96	learning	learning	PROPN
easat-1680	263	97	gate	gate	PROPN
easat-1680	263	98	b	b	PROPN
easat-1680	263	99	s.e	s.e	PROPN
easat-1680	263	100	.	.	PROPN
easat-1680	263	101	wald	wald	PROPN
easat-1680	263	102	df	df	PROPN
easat-1680	263	103	sig	sig	PROPN
easat-1680	263	104	odds	odd	NOUN
easat-1680	263	105	ratio	ratio	NOUN
easat-1680	263	106	95	95	NUM
easat-1680	263	107	%	%	NOUN
easat-1680	263	108	ci	ci	NOUN
easat-1680	263	109	for	for	ADP
easat-1680	263	110	exp(b	exp(b	PROPN
easat-1680	263	111	)	)	PUNCT
easat-1680	263	112	cfp8	cfp8	NOUN
easat-1680	263	113	(	(	PUNCT
easat-1680	263	114	+	+	ADJ
easat-1680	263	115	,	,	PUNCT
easat-1680	263	116	+	+	ADJ
easat-1680	263	117	,	,	PUNCT
easat-1680	263	118	+	+	ADJ
easat-1680	263	119	)	)	PUNCT
easat-1680	264	1	22.024	22.024	NUM
easat-1680	264	2	28420.721	28420.721	NUM
easat-1680	264	3	0.000	0.000	NUM
easat-1680	264	4	1	1	NUM
easat-1680	264	5	0.999	0.999	NUM
easat-1680	264	6	#	#	NOUN
easat-1680	264	7	constant	constant	ADJ
easat-1680	264	8	-0.821	-0.821	NUM
easat-1680	264	9	0.362	0.362	NUM
easat-1680	264	10	5.149	5.149	NUM
easat-1680	264	11	1	1	NUM
easat-1680	264	12	0.023	0.023	NUM
easat-1680	264	13	*	*	X
easat-1680	264	14	*	*	NOUN
easat-1680	264	15	0.440	0.440	NUM
easat-1680	264	16	overall	overall	ADJ
easat-1680	264	17	tests	test	NOUN
easat-1680	264	18	of	of	ADP
easat-1680	264	19	model	model	NOUN
easat-1680	264	20	omnibus	omnibus	NOUN
easat-1680	264	21	tests	test	NOUN
easat-1680	264	22	of	of	ADP
easat-1680	264	23	model	model	NOUN
easat-1680	264	24	coefficients	coefficient	VERB
easat-1680	264	25	0.002	0.002	NUM
easat-1680	264	26	chi	chi	ADJ
easat-1680	264	27	-	-	PUNCT
easat-1680	264	28	square	square	NOUN
easat-1680	264	29	22.544	22.544	NUM
easat-1680	264	30	7	7	NUM
easat-1680	264	31	hosmer	hosmer	NOUN
easat-1680	264	32	and	and	CCONJ
easat-1680	264	33	lemeshow	lemeshow	ADJ
easat-1680	264	34	test	test	NOUN
easat-1680	264	35	1.000	1.000	NUM
easat-1680	264	36	-2	-2	NOUN
easat-1680	264	37	log	log	NOUN
easat-1680	264	38	likelihood	likelihood	VERB
easat-1680	264	39	143.811	143.811	NUM
easat-1680	264	40	cox	cox	PROPN
easat-1680	264	41	&	&	CCONJ
easat-1680	264	42	snell	snell	PROPN
easat-1680	264	43	r	r	PROPN
easat-1680	264	44	square	square	PROPN
easat-1680	264	45	0.171	0.171	NUM
easat-1680	264	46	nagelkerke	nagelkerke	NOUN
easat-1680	264	47	r	r	NOUN
easat-1680	264	48	square	square	NOUN
easat-1680	264	49	0.228	0.228	NUM
easat-1680	264	50	note	note	NOUN
easat-1680	264	51	:	:	PUNCT
easat-1680	264	52	*	*	PUNCT
easat-1680	264	53	*	*	PUNCT
easat-1680	264	54	*	*	PUNCT
easat-1680	264	55	significant	significant	ADJ
easat-1680	264	56	at	at	ADP
easat-1680	264	57	the	the	DET
easat-1680	264	58	1	1	NUM
easat-1680	264	59	per	per	NOUN
easat-1680	264	60	cent	cent	NOUN
easat-1680	264	61	level	level	NOUN
easat-1680	264	62	,	,	PUNCT
easat-1680	264	63	*	*	PUNCT
easat-1680	264	64	*	*	PUNCT
easat-1680	264	65	significant	significant	ADJ
easat-1680	264	66	at	at	ADP
easat-1680	264	67	the	the	DET
easat-1680	264	68	5	5	NUM
easat-1680	264	69	per	per	NOUN
easat-1680	264	70	cent	cent	NOUN
easat-1680	264	71	level	level	NOUN
easat-1680	264	72	,	,	PUNCT
easat-1680	264	73	*	*	PUNCT
easat-1680	264	74	significant	significant	ADJ
easat-1680	264	75	at	at	ADP
easat-1680	264	76	the	the	DET
easat-1680	264	77	10	10	NUM
easat-1680	264	78	per	per	NOUN
easat-1680	264	79	cent	cent	NOUN
easat-1680	264	80	level	level	NOUN
easat-1680	264	81	#	#	NOUN
easat-1680	264	82	above	above	ADP
easat-1680	264	83	1.0	1.0	NUM
easat-1680	264	84	million	million	NUM
easat-1680	264	85	.	.	PUNCT
easat-1680	265	1	the	the	DET
easat-1680	265	2	full	full	ADJ
easat-1680	265	3	model	model	NOUN
easat-1680	265	4	comprising	comprise	VERB
easat-1680	265	5	all	all	DET
easat-1680	265	6	the	the	DET
easat-1680	265	7	predictors	predictor	NOUN
easat-1680	265	8	was	be	AUX
easat-1680	265	9	statistically	statistically	ADV
easat-1680	265	10	significant	significant	ADJ
easat-1680	265	11	ꭓ2	ꭓ2	NOUN
easat-1680	265	12	(	(	PUNCT
easat-1680	265	13	7,n=24	7,n=24	NUM
easat-1680	265	14	)	)	PUNCT
easat-1680	265	15	=	=	NOUN
easat-1680	265	16	22.54	22.54	NUM
easat-1680	265	17	,	,	PUNCT
easat-1680	265	18	p	p	X
easat-1680	265	19	=	=	NOUN
easat-1680	265	20	.002	.002	NUM
easat-1680	265	21	,	,	PUNCT
easat-1680	265	22	suggesting	suggest	VERB
easat-1680	265	23	that	that	SCONJ
easat-1680	265	24	the	the	DET
easat-1680	265	25	model	model	NOUN
easat-1680	265	26	could	could	AUX
easat-1680	265	27	distinguish	distinguish	VERB
easat-1680	265	28	between	between	ADP
easat-1680	265	29	the	the	DET
easat-1680	265	30	cash	cash	NOUN
easat-1680	265	31	flow	flow	NOUN
easat-1680	265	32	pattern	pattern	NOUN
easat-1680	265	33	of	of	ADP
easat-1680	265	34	distressed	distressed	ADJ
easat-1680	265	35	companies	company	NOUN
easat-1680	265	36	and	and	CCONJ
easat-1680	265	37	healthy	healthy	ADJ
easat-1680	265	38	companies	company	NOUN
easat-1680	265	39	.	.	PUNCT
easat-1680	266	1	the	the	DET
easat-1680	266	2	model	model	NOUN
easat-1680	266	3	explained	explain	VERB
easat-1680	266	4	17.1	17.1	NUM
easat-1680	266	5	%	%	NOUN
easat-1680	266	6	(	(	PUNCT
easat-1680	266	7	cox	cox	NOUN
easat-1680	266	8	and	and	CCONJ
easat-1680	266	9	snell	snell	PROPN
easat-1680	266	10	r	r	PROPN
easat-1680	266	11	square	square	NOUN
easat-1680	266	12	)	)	PUNCT
easat-1680	266	13	and	and	CCONJ
easat-1680	266	14	22.8	22.8	NUM
easat-1680	266	15	%	%	NOUN
easat-1680	266	16	(	(	PUNCT
easat-1680	266	17	nagelkerke	nagelkerke	NOUN
easat-1680	266	18	r	r	PROPN
easat-1680	266	19	square	square	NOUN
easat-1680	266	20	)	)	PUNCT
easat-1680	266	21	of	of	ADP
easat-1680	266	22	the	the	DET
easat-1680	266	23	variance	variance	NOUN
easat-1680	266	24	in	in	ADP
easat-1680	266	25	financial	financial	ADJ
easat-1680	266	26	distress	distress	NOUN
easat-1680	266	27	and	and	CCONJ
easat-1680	266	28	correctly	correctly	ADV
easat-1680	266	29	classified	classify	VERB
easat-1680	266	30	69.2	69.2	NUM
easat-1680	266	31	%	%	NOUN
easat-1680	266	32	of	of	ADP
easat-1680	266	33	cases	case	NOUN
easat-1680	266	34	.	.	PUNCT
easat-1680	267	1	table	table	NOUN
easat-1680	267	2	3	3	NUM
easat-1680	267	3	presents	present	VERB
easat-1680	267	4	four	four	NUM
easat-1680	267	5	independent	independent	ADJ
easat-1680	267	6	variables	variable	NOUN
easat-1680	267	7	:	:	PUNCT
easat-1680	267	8	cfp4	cfp4	PROPN
easat-1680	267	9	,	,	PUNCT
easat-1680	267	10	cfp5	cfp5	PROPN
easat-1680	267	11	,	,	PUNCT
easat-1680	267	12	cfp6	cfp6	PROPN
easat-1680	267	13	,	,	PUNCT
easat-1680	267	14	and	and	CCONJ
easat-1680	267	15	cfp7	cfp7	PROPN
easat-1680	267	16	,	,	PUNCT
easat-1680	267	17	suggesting	suggest	VERB
easat-1680	267	18	a	a	DET
easat-1680	267	19	unique	unique	ADJ
easat-1680	267	20	,	,	PUNCT
easat-1680	267	21	statistically	statistically	ADV
easat-1680	267	22	significant	significant	ADJ
easat-1680	267	23	contribution	contribution	NOUN
easat-1680	267	24	to	to	ADP
easat-1680	267	25	the	the	DET
easat-1680	267	26	model	model	NOUN
easat-1680	267	27	.	.	PUNCT
easat-1680	268	1	the	the	DET
easat-1680	268	2	strongest	strong	ADJ
easat-1680	268	3	predictor	predictor	NOUN
easat-1680	268	4	for	for	ADP
easat-1680	268	5	financial	financial	ADJ
easat-1680	268	6	distress	distress	NOUN
easat-1680	268	7	was	be	AUX
easat-1680	268	8	cfp5	cfp5	PROPN
easat-1680	268	9	(	(	PUNCT
easat-1680	268	10	-,-,+	-,-,+	PROPN
easat-1680	268	11	)	)	PUNCT
easat-1680	268	12	,	,	PUNCT
easat-1680	268	13	with	with	ADP
easat-1680	268	14	an	an	DET
easat-1680	268	15	odds	odd	NOUN
easat-1680	268	16	ratio	ratio	NOUN
easat-1680	268	17	of	of	ADP
easat-1680	268	18	7.727	7.727	NUM
easat-1680	268	19	,	,	PUNCT
easat-1680	268	20	suggesting	suggest	VERB
easat-1680	268	21	over	over	ADP
easat-1680	268	22	seven	seven	NUM
easat-1680	268	23	times	time	NOUN
easat-1680	268	24	more	more	ADV
easat-1680	268	25	likely	likely	ADJ
easat-1680	268	26	to	to	PART
easat-1680	268	27	predict	predict	VERB
easat-1680	268	28	financially	financially	ADV
easat-1680	268	29	distressed	distressed	ADJ
easat-1680	268	30	companies	company	NOUN
easat-1680	268	31	than	than	ADP
easat-1680	268	32	healthy	healthy	ADJ
easat-1680	268	33	companies	company	NOUN
easat-1680	268	34	,	,	PUNCT
easat-1680	268	35	controlling	control	VERB
easat-1680	268	36	all	all	DET
easat-1680	268	37	other	other	ADJ
easat-1680	268	38	factors	factor	NOUN
easat-1680	268	39	in	in	ADP
easat-1680	268	40	the	the	DET
easat-1680	268	41	model	model	NOUN
easat-1680	268	42	.	.	PUNCT
easat-1680	269	1	subsequently	subsequently	ADV
easat-1680	269	2	,	,	PUNCT
easat-1680	269	3	cfp6	cfp6	PROPN
easat-1680	269	4	(	(	PUNCT
easat-1680	269	5	-,+,-	-,+,-	PROPN
easat-1680	269	6	)	)	PUNCT
easat-1680	269	7	recorded	record	VERB
easat-1680	269	8	an	an	DET
easat-1680	269	9	odds	odd	NOUN
easat-1680	269	10	ratio	ratio	NOUN
easat-1680	269	11	of	of	ADP
easat-1680	269	12	6.818	6.818	NUM
easat-1680	269	13	in	in	ADP
easat-1680	269	14	predicting	predict	VERB
easat-1680	269	15	financial	financial	ADJ
easat-1680	269	16	distress	distress	NOUN
easat-1680	269	17	,	,	PUNCT
easat-1680	269	18	suggesting	suggest	VERB
easat-1680	269	19	that	that	SCONJ
easat-1680	269	20	cfp6	cfp6	PROPN
easat-1680	269	21	is	be	AUX
easat-1680	269	22	over	over	ADP
easat-1680	269	23	six	six	NUM
easat-1680	269	24	times	time	NOUN
easat-1680	269	25	more	more	ADV
easat-1680	269	26	likely	likely	ADJ
easat-1680	269	27	to	to	PART
easat-1680	269	28	predict	predict	VERB
easat-1680	269	29	financially	financially	ADV
easat-1680	269	30	distressed	distressed	ADJ
easat-1680	269	31	companies	company	NOUN
easat-1680	269	32	than	than	ADP
easat-1680	269	33	healthy	healthy	ADJ
easat-1680	269	34	companies	company	NOUN
easat-1680	269	35	,	,	PUNCT
easat-1680	269	36	controlling	control	VERB
easat-1680	269	37	all	all	DET
easat-1680	269	38	other	other	ADJ
easat-1680	269	39	factors	factor	NOUN
easat-1680	269	40	in	in	ADP
easat-1680	269	41	the	the	DET
easat-1680	269	42	model	model	NOUN
easat-1680	269	43	.	.	PUNCT
easat-1680	270	1	although	although	SCONJ
easat-1680	270	2	the	the	DET
easat-1680	270	3	link	link	NOUN
easat-1680	270	4	between	between	ADP
easat-1680	270	5	cfp6	cfp6	PROPN
easat-1680	270	6	and	and	CCONJ
easat-1680	270	7	financial	financial	ADJ
easat-1680	270	8	distress	distress	NOUN
easat-1680	270	9	could	could	AUX
easat-1680	270	10	not	not	PART
easat-1680	270	11	be	be	AUX
easat-1680	270	12	statistically	statistically	ADV
easat-1680	270	13	determined	determine	VERB
easat-1680	270	14	in	in	ADP
easat-1680	270	15	the	the	DET
easat-1680	270	16	earlier	early	ADJ
easat-1680	270	17	chi	chi	ADJ
easat-1680	270	18	-	-	PUNCT
easat-1680	270	19	square	square	ADJ
easat-1680	270	20	test	test	NOUN
easat-1680	270	21	,	,	PUNCT
easat-1680	270	22	the	the	DET
easat-1680	270	23	binary	binary	PROPN
easat-1680	270	24	logistic	logistic	PROPN
easat-1680	270	25	regression	regression	NOUN
easat-1680	270	26	analysis	analysis	NOUN
easat-1680	270	27	presented	present	VERB
easat-1680	270	28	that	that	SCONJ
easat-1680	270	29	cfp6	cfp6	PROPN
easat-1680	270	30	could	could	AUX
easat-1680	270	31	predict	predict	VERB
easat-1680	270	32	financial	financial	ADJ
easat-1680	270	33	distress	distress	NOUN
easat-1680	270	34	.	.	PUNCT
easat-1680	271	1	additionally	additionally	ADV
easat-1680	271	2	,	,	PUNCT
easat-1680	271	3	cfp4	cfp4	PROPN
easat-1680	271	4	(	(	PUNCT
easat-1680	271	5	-,+,+	-,+,+	CCONJ
easat-1680	271	6	)	)	PUNCT
easat-1680	271	7	denoted	denote	VERB
easat-1680	271	8	an	an	DET
easat-1680	271	9	odds	odd	NOUN
easat-1680	271	10	ratio	ratio	NOUN
easat-1680	271	11	of	of	ADP
easat-1680	271	12	4.545	4.545	NUM
easat-1680	271	13	,	,	PUNCT
easat-1680	271	14	proposing	propose	VERB
easat-1680	271	15	that	that	SCONJ
easat-1680	271	16	cfp4	cfp4	PROPN
easat-1680	271	17	is	be	AUX
easat-1680	271	18	four	four	NUM
easat-1680	271	19	times	time	NOUN
easat-1680	271	20	more	more	ADV
easat-1680	271	21	likely	likely	ADJ
easat-1680	271	22	to	to	PART
easat-1680	271	23	predict	predict	VERB
easat-1680	271	24	financially	financially	ADV
easat-1680	271	25	distressed	distressed	ADJ
easat-1680	271	26	companies	company	NOUN
easat-1680	271	27	than	than	ADP
easat-1680	271	28	healthy	healthy	ADJ
easat-1680	271	29	companies	company	NOUN
easat-1680	271	30	,	,	PUNCT
easat-1680	271	31	controlling	control	VERB
easat-1680	271	32	all	all	DET
easat-1680	271	33	other	other	ADJ
easat-1680	271	34	factors	factor	NOUN
easat-1680	271	35	in	in	ADP
easat-1680	271	36	the	the	DET
easat-1680	271	37	model	model	NOUN
easat-1680	271	38	.	.	PUNCT
easat-1680	272	1	finally	finally	ADV
easat-1680	272	2	,	,	PUNCT
easat-1680	272	3	cfp7	cfp7	PROPN
easat-1680	272	4	(	(	PUNCT
easat-1680	272	5	-,-,-	-,-,-	PUNCT
easat-1680	272	6	)	)	PUNCT
easat-1680	272	7	exhibited	exhibit	VERB
easat-1680	272	8	an	an	DET
easat-1680	272	9	odds	odd	NOUN
easat-1680	272	10	ratio	ratio	NOUN
easat-1680	272	11	of	of	ADP
easat-1680	272	12	3.409	3.409	NUM
easat-1680	272	13	,	,	PUNCT
easat-1680	272	14	indicating	indicate	VERB
easat-1680	272	15	three	three	NUM
easat-1680	272	16	times	time	NOUN
easat-1680	272	17	higher	high	ADJ
easat-1680	272	18	probability	probability	NOUN
easat-1680	272	19	to	to	PART
easat-1680	272	20	predict	predict	VERB
easat-1680	272	21	financially	financially	ADV
easat-1680	272	22	distressed	distressed	ADJ
easat-1680	272	23	companies	company	NOUN
easat-1680	272	24	than	than	ADP
easat-1680	272	25	healthy	healthy	ADJ
easat-1680	272	26	companies	company	NOUN
easat-1680	272	27	when	when	SCONJ
easat-1680	272	28	controlling	control	VERB
easat-1680	272	29	all	all	DET
easat-1680	272	30	other	other	ADJ
easat-1680	272	31	factors	factor	NOUN
easat-1680	272	32	in	in	ADP
easat-1680	272	33	the	the	DET
easat-1680	272	34	model	model	NOUN
easat-1680	272	35	.	.	PUNCT
easat-1680	273	1	the	the	DET
easat-1680	273	2	study	study	NOUN
easat-1680	273	3	then	then	ADV
easat-1680	273	4	analysed	analyse	VERB
easat-1680	273	5	whether	whether	SCONJ
easat-1680	273	6	the	the	DET
easat-1680	273	7	cash	cash	NOUN
easat-1680	273	8	flow	flow	NOUN
easat-1680	273	9	patterns	pattern	NOUN
easat-1680	273	10	can	can	AUX
easat-1680	273	11	predict	predict	VERB
easat-1680	273	12	financial	financial	ADJ
easat-1680	273	13	distress	distress	NOUN
easat-1680	273	14	.	.	PUNCT
easat-1680	274	1	table	table	NOUN
easat-1680	274	2	3	3	NUM
easat-1680	274	3	illustrates	illustrate	VERB
easat-1680	274	4	that	that	SCONJ
easat-1680	274	5	cfp1	cfp1	NOUN
easat-1680	274	6	(	(	PUNCT
easat-1680	274	7	+	+	ADJ
easat-1680	274	8	,	,	PUNCT
easat-1680	274	9	+	+	ADJ
easat-1680	274	10	,	,	PUNCT
easat-1680	274	11	-	-	PUNCT
easat-1680	274	12	)	)	PUNCT
easat-1680	274	13	signified	signify	VERB
easat-1680	274	14	no	no	DET
easat-1680	274	15	significant	significant	ADJ
easat-1680	274	16	association	association	NOUN
easat-1680	274	17	with	with	ADP
easat-1680	274	18	financial	financial	ADJ
easat-1680	274	19	distress	distress	NOUN
easat-1680	274	20	at	at	ADP
easat-1680	274	21	the	the	DET
easat-1680	274	22	significance	significance	NOUN
easat-1680	274	23	level	level	NOUN
easat-1680	274	24	of	of	ADP
easat-1680	274	25	5	5	NUM
easat-1680	274	26	%	%	NOUN
easat-1680	274	27	(	(	PUNCT
easat-1680	274	28	p	p	NOUN
easat-1680	274	29	=	=	NOUN
easat-1680	274	30	.276	.276	NUM
easat-1680	274	31	)	)	PUNCT
easat-1680	274	32	.	.	PUNCT
easat-1680	275	1	therefore	therefore	ADV
easat-1680	275	2	,	,	PUNCT
easat-1680	275	3	cfp1	cfp1	PROPN
easat-1680	275	4	can	can	AUX
easat-1680	275	5	not	not	PART
easat-1680	275	6	predict	predict	VERB
easat-1680	275	7	financial	financial	ADJ
easat-1680	275	8	distress	distress	NOUN
easat-1680	275	9	.	.	PUNCT
easat-1680	276	1	the	the	DET
easat-1680	276	2	findings	finding	NOUN
easat-1680	276	3	contradicted	contradict	VERB
easat-1680	276	4	gup	gup	PROPN
easat-1680	276	5	and	and	CCONJ
easat-1680	276	6	samson	samson	PROPN
easat-1680	276	7	(	(	PUNCT
easat-1680	276	8	1993	1993	NUM
easat-1680	276	9	)	)	PUNCT
easat-1680	276	10	,	,	PUNCT
easat-1680	276	11	bruwer	bruwer	NOUN
easat-1680	276	12	and	and	CCONJ
easat-1680	276	13	hamman	hamman	PROPN
easat-1680	276	14	(	(	PUNCT
easat-1680	276	15	2005	2005	NUM
easat-1680	276	16	)	)	PUNCT
easat-1680	276	17	,	,	PUNCT
easat-1680	276	18	jantadej	jantadej	X
easat-1680	276	19	(	(	PUNCT
easat-1680	276	20	2006	2006	NUM
easat-1680	276	21	)	)	PUNCT
easat-1680	276	22	,	,	PUNCT
easat-1680	276	23	kordestani	kordestani	PROPN
easat-1680	276	24	et	et	PROPN
easat-1680	276	25	al	al	PROPN
easat-1680	276	26	.	.	PROPN
easat-1680	277	1	(	(	PUNCT
easat-1680	277	2	2011	2011	NUM
easat-1680	277	3	)	)	PUNCT
easat-1680	277	4	,	,	PUNCT
easat-1680	277	5	and	and	CCONJ
easat-1680	277	6	shamsudin	shamsudin	NOUN
easat-1680	277	7	and	and	CCONJ
easat-1680	277	8	kamaluddin	kamaluddin	PROPN
easat-1680	277	9	(	(	PUNCT
easat-1680	277	10	2015	2015	NUM
easat-1680	277	11	)	)	PUNCT
easat-1680	277	12	,	,	PUNCT
easat-1680	277	13	whereby	whereby	SCONJ
easat-1680	277	14	the	the	DET
easat-1680	277	15	cash	cash	NOUN
easat-1680	277	16	flow	flow	NOUN
easat-1680	277	17	pattern	pattern	NOUN
easat-1680	277	18	more	more	ADV
easat-1680	277	19	likely	likely	ADV
easat-1680	277	20	occurred	occur	VERB
easat-1680	277	21	when	when	SCONJ
easat-1680	277	22	a	a	DET
easat-1680	277	23	company	company	NOUN
easat-1680	277	24	is	be	AUX
easat-1680	277	25	financially	financially	ADV
easat-1680	277	26	distressed	distressed	ADJ
easat-1680	277	27	.	.	PUNCT
easat-1680	278	1	the	the	DET
easat-1680	278	2	results	result	NOUN
easat-1680	278	3	from	from	ADP
easat-1680	278	4	cfp1	cfp1	NOUN
easat-1680	278	5	might	might	AUX
easat-1680	278	6	be	be	AUX
easat-1680	278	7	due	due	ADJ
easat-1680	278	8	to	to	ADP
easat-1680	278	9	various	various	ADJ
easat-1680	278	10	factors	factor	NOUN
easat-1680	278	11	.	.	PUNCT
easat-1680	279	1	first	first	ADV
easat-1680	279	2	,	,	PUNCT
easat-1680	279	3	the	the	DET
easat-1680	279	4	companies	company	NOUN
easat-1680	279	5	perform	perform	VERB
easat-1680	279	6	well	well	ADV
easat-1680	279	7	due	due	ADP
easat-1680	279	8	to	to	ADP
easat-1680	279	9	the	the	DET
easat-1680	279	10	ability	ability	NOUN
easat-1680	279	11	to	to	PART
easat-1680	279	12	generate	generate	VERB
easat-1680	279	13	positive	positive	ADJ
easat-1680	279	14	operating	operate	VERB
easat-1680	279	15	cash	cash	NOUN
easat-1680	279	16	flows	flow	NOUN
easat-1680	279	17	.	.	PUNCT
easat-1680	280	1	the	the	DET
easat-1680	280	2	positive	positive	ADJ
easat-1680	280	3	investing	investing	NOUN
easat-1680	280	4	cash	cash	NOUN
easat-1680	280	5	flows	flow	NOUN
easat-1680	280	6	might	might	AUX
easat-1680	280	7	be	be	AUX
easat-1680	280	8	caused	cause	VERB
easat-1680	280	9	by	by	ADP
easat-1680	280	10	disposing	dispose	VERB
easat-1680	280	11	of	of	ADP
easat-1680	280	12	fixed	fix	VERB
easat-1680	280	13	assets	asset	NOUN
easat-1680	280	14	or	or	CCONJ
easat-1680	280	15	investments	investment	NOUN
easat-1680	280	16	for	for	ADP
easat-1680	280	17	capital	capital	NOUN
easat-1680	280	18	appreciation	appreciation	NOUN
easat-1680	280	19	or	or	CCONJ
easat-1680	280	20	a	a	DET
easat-1680	280	21	downsizing	downsize	VERB
easat-1680	280	22	exercise	exercise	NOUN
easat-1680	280	23	.	.	PUNCT
easat-1680	281	1	the	the	DET
easat-1680	281	2	companies	company	NOUN
easat-1680	281	3	may	may	AUX
easat-1680	281	4	also	also	ADV
easat-1680	281	5	be	be	AUX
easat-1680	281	6	receiving	receive	VERB
easat-1680	281	7	funds	fund	NOUN
easat-1680	281	8	from	from	ADP
easat-1680	281	9	the	the	DET
easat-1680	281	10	repayment	repayment	NOUN
easat-1680	281	11	of	of	ADP
easat-1680	281	12	advances	advance	NOUN
easat-1680	281	13	by	by	ADP
easat-1680	281	14	related	related	ADJ
easat-1680	281	15	companies	company	NOUN
easat-1680	281	16	.	.	PUNCT
easat-1680	282	1	the	the	DET
easat-1680	282	2	negative	negative	ADJ
easat-1680	282	3	cash	cash	NOUN
easat-1680	282	4	flows	flow	NOUN
easat-1680	282	5	from	from	ADP
easat-1680	282	6	financing	financing	NOUN
easat-1680	282	7	activities	activity	NOUN
easat-1680	282	8	might	might	AUX
easat-1680	282	9	be	be	AUX
easat-1680	282	10	due	due	ADJ
easat-1680	282	11	to	to	PART
easat-1680	282	12	dividend	dividend	VERB
easat-1680	282	13	payment	payment	NOUN
easat-1680	282	14	to	to	ADP
easat-1680	282	15	shareholders	shareholder	NOUN
easat-1680	282	16	from	from	ADP
easat-1680	282	17	dividend	dividend	NOUN
easat-1680	282	18	policy	policy	NOUN
easat-1680	282	19	,	,	PUNCT
easat-1680	282	20	typical	typical	ADJ
easat-1680	282	21	for	for	ADP
easat-1680	282	22	listed	list	VERB
easat-1680	282	23	companies	company	NOUN
easat-1680	282	24	.	.	PUNCT
easat-1680	283	1	the	the	DET
easat-1680	283	2	cfp3	cfp3	NOUN
easat-1680	283	3	(	(	PUNCT
easat-1680	283	4	+	+	ADJ
easat-1680	283	5	,	,	PUNCT
easat-1680	283	6	-,+	-,+	NUM
easat-1680	283	7	)	)	PUNCT
easat-1680	283	8	results	result	NOUN
easat-1680	283	9	suggest	suggest	VERB
easat-1680	283	10	no	no	DET
easat-1680	283	11	significant	significant	ADJ
easat-1680	283	12	relationship	relationship	NOUN
easat-1680	283	13	with	with	ADP
easat-1680	283	14	financial	financial	ADJ
easat-1680	283	15	distress	distress	NOUN
easat-1680	283	16	(	(	PUNCT
easat-1680	283	17	p	p	NOUN
easat-1680	283	18	=	=	NOUN
easat-1680	283	19	.833	.833	NUM
easat-1680	283	20	)	)	PUNCT
easat-1680	283	21	at	at	ADP
easat-1680	283	22	the	the	DET
easat-1680	283	23	significance	significance	NOUN
easat-1680	283	24	level	level	NOUN
easat-1680	283	25	of	of	ADP
easat-1680	283	26	5	5	NUM
easat-1680	283	27	%	%	NOUN
easat-1680	283	28	.	.	PUNCT
easat-1680	284	1	thus	thus	ADV
easat-1680	284	2	,	,	PUNCT
easat-1680	284	3	cfp3	cfp3	PROPN
easat-1680	284	4	is	be	AUX
easat-1680	284	5	not	not	PART
easat-1680	284	6	a	a	DET
easat-1680	284	7	good	good	ADJ
easat-1680	284	8	predictor	predictor	NOUN
easat-1680	284	9	of	of	ADP
easat-1680	284	10	financial	financial	ADJ
easat-1680	284	11	distress	distress	NOUN
easat-1680	284	12	.	.	PUNCT
easat-1680	285	1	the	the	DET
easat-1680	285	2	results	result	NOUN
easat-1680	285	3	opposed	oppose	VERB
easat-1680	285	4	shamsudin	shamsudin	NOUN
easat-1680	285	5	and	and	CCONJ
easat-1680	285	6	kamaluddin	kamaluddin	PROPN
easat-1680	285	7	(	(	PUNCT
easat-1680	285	8	2015	2015	NUM
easat-1680	285	9	)	)	PUNCT
easat-1680	285	10	,	,	PUNCT
easat-1680	285	11	which	which	PRON
easat-1680	285	12	denotes	denote	VERB
easat-1680	285	13	a	a	DET
easat-1680	285	14	company	company	NOUN
easat-1680	285	15	in	in	ADP
easat-1680	285	16	financial	financial	ADJ
easat-1680	285	17	distress	distress	NOUN
easat-1680	285	18	.	.	PUNCT
easat-1680	286	1	nevertheless	nevertheless	ADV
easat-1680	286	2	,	,	PUNCT
easat-1680	286	3	the	the	DET
easat-1680	286	4	191	191	NUM
easat-1680	286	5	edelweiss	edelweiss	PROPN
easat-1680	286	6	applied	apply	VERB
easat-1680	286	7	science	science	NOUN
easat-1680	286	8	and	and	CCONJ
easat-1680	286	9	technology	technology	NOUN
easat-1680	286	10	issn	issn	PROPN
easat-1680	286	11	:	:	PUNCT
easat-1680	286	12	2576	2576	NUM
easat-1680	286	13	-	-	SYM
easat-1680	286	14	8484	8484	NUM
easat-1680	286	15	vol	vol	NOUN
easat-1680	286	16	.	.	PROPN
easat-1680	287	1	8	8	NUM
easat-1680	287	2	,	,	PUNCT
easat-1680	287	3	no	no	INTJ
easat-1680	287	4	.	.	NOUN
easat-1680	287	5	5	5	NUM
easat-1680	287	6	:	:	SYM
easat-1680	287	7	179	179	NUM
easat-1680	287	8	-	-	SYM
easat-1680	287	9	194	194	NUM
easat-1680	287	10	,	,	PUNCT
easat-1680	287	11	2024	2024	NUM
easat-1680	287	12	doi	doi	NOUN
easat-1680	287	13	:	:	PUNCT
easat-1680	287	14	10.55214/25768484.v8i5.1680	10.55214/25768484.v8i5.1680	NUM
easat-1680	287	15	©	©	PROPN
easat-1680	287	16	2024	2024	NUM
easat-1680	287	17	by	by	ADP
easat-1680	287	18	the	the	DET
easat-1680	287	19	authors	author	NOUN
easat-1680	287	20	;	;	PUNCT
easat-1680	287	21	licensee	licensee	PROPN
easat-1680	287	22	learning	learning	PROPN
easat-1680	287	23	gate	gate	PROPN
easat-1680	287	24	results	result	NOUN
easat-1680	287	25	confirmed	confirm	VERB
easat-1680	287	26	bruwer	bruwer	NOUN
easat-1680	287	27	and	and	CCONJ
easat-1680	287	28	hamman	hamman	PROPN
easat-1680	287	29	(	(	PUNCT
easat-1680	287	30	2005	2005	NUM
easat-1680	287	31	)	)	PUNCT
easat-1680	287	32	,	,	PUNCT
easat-1680	287	33	jantadej	jantadej	X
easat-1680	287	34	(	(	PUNCT
easat-1680	287	35	2006	2006	NUM
easat-1680	287	36	)	)	PUNCT
easat-1680	287	37	,	,	PUNCT
easat-1680	287	38	and	and	CCONJ
easat-1680	287	39	kordestani	kordestani	PROPN
easat-1680	287	40	et	et	PROPN
easat-1680	287	41	al	al	PROPN
easat-1680	287	42	.	.	PROPN
easat-1680	288	1	(	(	PUNCT
easat-1680	288	2	2011	2011	NUM
easat-1680	288	3	)	)	PUNCT
easat-1680	288	4	,	,	PUNCT
easat-1680	288	5	stating	state	VERB
easat-1680	288	6	that	that	SCONJ
easat-1680	288	7	only	only	ADJ
easat-1680	288	8	healthy	healthy	ADJ
easat-1680	288	9	companies	company	NOUN
easat-1680	288	10	experience	experience	VERB
easat-1680	288	11	the	the	DET
easat-1680	288	12	cfp3	cfp3	NOUN
easat-1680	288	13	pattern	pattern	NOUN
easat-1680	288	14	.	.	PUNCT
easat-1680	289	1	generally	generally	ADV
easat-1680	289	2	,	,	PUNCT
easat-1680	289	3	companies	company	NOUN
easat-1680	289	4	obtain	obtain	VERB
easat-1680	289	5	borrowings	borrowing	NOUN
easat-1680	289	6	to	to	PART
easat-1680	289	7	prevent	prevent	VERB
easat-1680	289	8	financial	financial	ADJ
easat-1680	289	9	distress	distress	NOUN
easat-1680	289	10	and	and	CCONJ
easat-1680	289	11	expand	expand	VERB
easat-1680	289	12	to	to	PART
easat-1680	289	13	generate	generate	VERB
easat-1680	289	14	future	future	ADJ
easat-1680	289	15	income	income	NOUN
easat-1680	289	16	.	.	PUNCT
easat-1680	290	1	the	the	DET
easat-1680	290	2	results	result	NOUN
easat-1680	290	3	suggested	suggest	VERB
easat-1680	290	4	that	that	SCONJ
easat-1680	290	5	cfp4	cfp4	PROPN
easat-1680	290	6	(	(	PUNCT
easat-1680	290	7	-,+,+	-,+,+	NUM
easat-1680	290	8	)	)	PUNCT
easat-1680	290	9	is	be	AUX
easat-1680	290	10	a	a	DET
easat-1680	290	11	predictor	predictor	NOUN
easat-1680	290	12	of	of	ADP
easat-1680	290	13	financial	financial	ADJ
easat-1680	290	14	distress	distress	NOUN
easat-1680	290	15	due	due	ADP
easat-1680	290	16	to	to	ADP
easat-1680	290	17	the	the	DET
easat-1680	290	18	significant	significant	ADJ
easat-1680	290	19	relationship	relationship	NOUN
easat-1680	290	20	with	with	ADP
easat-1680	290	21	financial	financial	ADJ
easat-1680	290	22	distress	distress	NOUN
easat-1680	290	23	(	(	PUNCT
easat-1680	290	24	p	p	NOUN
easat-1680	290	25	=	=	NOUN
easat-1680	290	26	.057	.057	NUM
easat-1680	290	27	)	)	PUNCT
easat-1680	290	28	at	at	ADP
easat-1680	290	29	the	the	DET
easat-1680	290	30	significance	significance	NOUN
easat-1680	290	31	level	level	NOUN
easat-1680	290	32	of	of	ADP
easat-1680	290	33	10	10	NUM
easat-1680	290	34	%	%	NOUN
easat-1680	290	35	.	.	PUNCT
easat-1680	291	1	the	the	DET
easat-1680	291	2	results	result	NOUN
easat-1680	291	3	align	align	VERB
easat-1680	291	4	with	with	ADP
easat-1680	291	5	bruwer	bruwer	NOUN
easat-1680	291	6	and	and	CCONJ
easat-1680	291	7	hamman	hamman	PROPN
easat-1680	291	8	(	(	PUNCT
easat-1680	291	9	2005	2005	NUM
easat-1680	291	10	)	)	PUNCT
easat-1680	291	11	and	and	CCONJ
easat-1680	291	12	kordestani	kordestani	PROPN
easat-1680	291	13	et	et	PROPN
easat-1680	291	14	al	al	PROPN
easat-1680	291	15	.	.	PROPN
easat-1680	292	1	(	(	PUNCT
easat-1680	292	2	2011	2011	NUM
easat-1680	292	3	)	)	PUNCT
easat-1680	292	4	,	,	PUNCT
easat-1680	292	5	whereby	whereby	SCONJ
easat-1680	292	6	the	the	DET
easat-1680	292	7	cash	cash	NOUN
easat-1680	292	8	flow	flow	NOUN
easat-1680	292	9	pattern	pattern	NOUN
easat-1680	292	10	usually	usually	ADV
easat-1680	292	11	occurs	occur	VERB
easat-1680	292	12	in	in	ADP
easat-1680	292	13	distressed	distressed	ADJ
easat-1680	292	14	companies	company	NOUN
easat-1680	292	15	.	.	PUNCT
easat-1680	293	1	jantadej	jantadej	INTJ
easat-1680	293	2	(	(	PUNCT
easat-1680	293	3	2006	2006	NUM
easat-1680	293	4	)	)	PUNCT
easat-1680	293	5	debated	debate	VERB
easat-1680	293	6	that	that	SCONJ
easat-1680	293	7	companies	company	NOUN
easat-1680	293	8	in	in	ADP
easat-1680	293	9	the	the	DET
easat-1680	293	10	situation	situation	NOUN
easat-1680	293	11	possess	possess	VERB
easat-1680	293	12	cash	cash	NOUN
easat-1680	293	13	deficits	deficit	NOUN
easat-1680	293	14	,	,	PUNCT
easat-1680	293	15	thus	thus	ADV
easat-1680	293	16	attempting	attempt	VERB
easat-1680	293	17	to	to	PART
easat-1680	293	18	dispose	dispose	VERB
easat-1680	293	19	of	of	ADP
easat-1680	293	20	fixed	fix	VERB
easat-1680	293	21	assets	asset	NOUN
easat-1680	293	22	and	and	CCONJ
easat-1680	293	23	generate	generate	VERB
easat-1680	293	24	money	money	NOUN
easat-1680	293	25	through	through	ADP
easat-1680	293	26	borrowings	borrowing	NOUN
easat-1680	293	27	to	to	PART
easat-1680	293	28	compensate	compensate	VERB
easat-1680	293	29	the	the	DET
easat-1680	293	30	cash	cash	NOUN
easat-1680	293	31	deficits	deficit	NOUN
easat-1680	293	32	from	from	ADP
easat-1680	293	33	operations	operation	NOUN
easat-1680	293	34	.	.	PUNCT
easat-1680	294	1	dickinson	dickinson	NOUN
easat-1680	294	2	(	(	PUNCT
easat-1680	294	3	2011	2011	NUM
easat-1680	294	4	)	)	PUNCT
easat-1680	294	5	described	describe	VERB
easat-1680	294	6	the	the	DET
easat-1680	294	7	pattern	pattern	NOUN
easat-1680	294	8	at	at	ADP
easat-1680	294	9	the	the	DET
easat-1680	294	10	decline	decline	NOUN
easat-1680	294	11	stage	stage	NOUN
easat-1680	294	12	as	as	ADP
easat-1680	294	13	a	a	DET
easat-1680	294	14	decline	decline	NOUN
easat-1680	294	15	in	in	ADP
easat-1680	294	16	long	long	ADJ
easat-1680	294	17	-	-	PUNCT
easat-1680	294	18	term	term	NOUN
easat-1680	294	19	assets	asset	NOUN
easat-1680	294	20	denoting	denote	VERB
easat-1680	294	21	decreased	decrease	VERB
easat-1680	294	22	growth	growth	NOUN
easat-1680	294	23	potential	potential	NOUN
easat-1680	294	24	.	.	PUNCT
easat-1680	295	1	contrarily	contrarily	ADV
easat-1680	295	2	,	,	PUNCT
easat-1680	295	3	shamsudin	shamsudin	NOUN
easat-1680	295	4	and	and	CCONJ
easat-1680	295	5	kamaluddin	kamaluddin	PROPN
easat-1680	295	6	(	(	PUNCT
easat-1680	295	7	2015	2015	NUM
easat-1680	295	8	)	)	PUNCT
easat-1680	295	9	discovered	discover	VERB
easat-1680	295	10	no	no	DET
easat-1680	295	11	financial	financial	ADJ
easat-1680	295	12	distress	distress	NOUN
easat-1680	295	13	for	for	ADP
easat-1680	295	14	the	the	DET
easat-1680	295	15	specified	specify	VERB
easat-1680	295	16	cash	cash	NOUN
easat-1680	295	17	flow	flow	NOUN
easat-1680	295	18	pattern	pattern	NOUN
easat-1680	295	19	,	,	PUNCT
easat-1680	295	20	possibly	possibly	ADV
easat-1680	295	21	because	because	SCONJ
easat-1680	295	22	of	of	ADP
easat-1680	295	23	the	the	DET
easat-1680	295	24	rare	rare	ADJ
easat-1680	295	25	occurrence	occurrence	NOUN
easat-1680	295	26	of	of	ADP
easat-1680	295	27	the	the	DET
easat-1680	295	28	pattern	pattern	NOUN
easat-1680	295	29	in	in	ADP
easat-1680	295	30	malaysian	malaysian	ADJ
easat-1680	295	31	public	public	ADJ
easat-1680	295	32	listed	list	VERB
easat-1680	295	33	companies	company	NOUN
easat-1680	295	34	.	.	PUNCT
easat-1680	296	1	the	the	DET
easat-1680	296	2	findings	finding	NOUN
easat-1680	296	3	suggested	suggest	VERB
easat-1680	296	4	that	that	SCONJ
easat-1680	296	5	cfp5	cfp5	PROPN
easat-1680	296	6	(	(	PUNCT
easat-1680	296	7	-,-,+	-,-,+	PROPN
easat-1680	296	8	)	)	PUNCT
easat-1680	296	9	indicated	indicate	VERB
easat-1680	296	10	a	a	DET
easat-1680	296	11	significant	significant	ADJ
easat-1680	296	12	relationship	relationship	NOUN
easat-1680	296	13	with	with	ADP
easat-1680	296	14	financial	financial	ADJ
easat-1680	296	15	distress	distress	NOUN
easat-1680	296	16	,	,	PUNCT
easat-1680	296	17	with	with	ADP
easat-1680	296	18	a	a	DET
easat-1680	296	19	p	p	NOUN
easat-1680	296	20	-	-	PUNCT
easat-1680	296	21	value	value	NOUN
easat-1680	296	22	of	of	ADP
easat-1680	296	23	.001	.001	NUM
easat-1680	296	24	at	at	ADP
easat-1680	296	25	the	the	DET
easat-1680	296	26	significance	significance	NOUN
easat-1680	296	27	level	level	NOUN
easat-1680	296	28	of	of	ADP
easat-1680	296	29	1	1	NUM
easat-1680	296	30	%	%	NOUN
easat-1680	296	31	.	.	PUNCT
easat-1680	297	1	therefore	therefore	ADV
easat-1680	297	2	,	,	PUNCT
easat-1680	297	3	cfp5	cfp5	PROPN
easat-1680	297	4	could	could	AUX
easat-1680	297	5	predict	predict	VERB
easat-1680	297	6	financial	financial	ADJ
easat-1680	297	7	distress	distress	NOUN
easat-1680	297	8	.	.	PUNCT
easat-1680	298	1	a	a	DET
easat-1680	298	2	company	company	NOUN
easat-1680	298	3	with	with	ADP
easat-1680	298	4	the	the	DET
easat-1680	298	5	specified	specify	VERB
easat-1680	298	6	cash	cash	NOUN
easat-1680	298	7	flow	flow	NOUN
easat-1680	298	8	pattern	pattern	NOUN
easat-1680	298	9	is	be	AUX
easat-1680	298	10	not	not	PART
easat-1680	298	11	producing	produce	VERB
easat-1680	298	12	enough	enough	ADJ
easat-1680	298	13	cash	cash	NOUN
easat-1680	298	14	from	from	ADP
easat-1680	298	15	operations	operation	NOUN
easat-1680	298	16	.	.	PUNCT
easat-1680	299	1	the	the	DET
easat-1680	299	2	negative	negative	ADJ
easat-1680	299	3	cash	cash	NOUN
easat-1680	299	4	flow	flow	NOUN
easat-1680	299	5	from	from	ADP
easat-1680	299	6	investing	invest	VERB
easat-1680	299	7	activities	activity	NOUN
easat-1680	299	8	and	and	CCONJ
easat-1680	299	9	positive	positive	ADJ
easat-1680	299	10	cash	cash	NOUN
easat-1680	299	11	flow	flow	NOUN
easat-1680	299	12	from	from	ADP
easat-1680	299	13	financing	financing	NOUN
easat-1680	299	14	activities	activity	NOUN
easat-1680	299	15	denote	denote	VERB
easat-1680	299	16	that	that	SCONJ
easat-1680	299	17	the	the	DET
easat-1680	299	18	company	company	NOUN
easat-1680	299	19	might	might	AUX
easat-1680	299	20	resort	resort	VERB
easat-1680	299	21	to	to	ADP
easat-1680	299	22	borrowings	borrowing	NOUN
easat-1680	299	23	to	to	PART
easat-1680	299	24	finance	finance	VERB
easat-1680	299	25	the	the	DET
easat-1680	299	26	investments	investment	NOUN
easat-1680	299	27	in	in	ADP
easat-1680	299	28	fixed	fix	VERB
easat-1680	299	29	assets	asset	NOUN
easat-1680	299	30	and	and	CCONJ
easat-1680	299	31	other	other	ADJ
easat-1680	299	32	investments	investment	NOUN
easat-1680	299	33	to	to	PART
easat-1680	299	34	gain	gain	VERB
easat-1680	299	35	future	future	ADJ
easat-1680	299	36	income	income	NOUN
easat-1680	299	37	.	.	PUNCT
easat-1680	300	1	the	the	DET
easat-1680	300	2	company	company	NOUN
easat-1680	300	3	might	might	AUX
easat-1680	300	4	experience	experience	VERB
easat-1680	300	5	a	a	DET
easat-1680	300	6	risky	risky	ADJ
easat-1680	300	7	situation	situation	NOUN
easat-1680	300	8	in	in	ADP
easat-1680	300	9	any	any	DET
easat-1680	300	10	economic	economic	ADJ
easat-1680	300	11	downturn	downturn	NOUN
easat-1680	300	12	,	,	PUNCT
easat-1680	300	13	whereby	whereby	SCONJ
easat-1680	300	14	the	the	DET
easat-1680	300	15	investments	investment	NOUN
easat-1680	300	16	might	might	AUX
easat-1680	300	17	not	not	PART
easat-1680	300	18	produce	produce	VERB
easat-1680	300	19	the	the	DET
easat-1680	300	20	expected	expect	VERB
easat-1680	300	21	returns	return	NOUN
easat-1680	300	22	,	,	PUNCT
easat-1680	300	23	causing	cause	VERB
easat-1680	300	24	debt	debt	NOUN
easat-1680	300	25	accumulation	accumulation	NOUN
easat-1680	300	26	that	that	SCONJ
easat-1680	300	27	the	the	DET
easat-1680	300	28	company	company	NOUN
easat-1680	300	29	can	can	AUX
easat-1680	300	30	not	not	PART
easat-1680	300	31	resolve	resolve	VERB
easat-1680	300	32	.	.	PUNCT
easat-1680	301	1	the	the	DET
easat-1680	301	2	findings	finding	NOUN
easat-1680	301	3	confirmed	confirm	VERB
easat-1680	301	4	kordestani	kordestani	PROPN
easat-1680	301	5	et	et	PROPN
easat-1680	301	6	al	al	PROPN
easat-1680	301	7	.	.	PROPN
easat-1680	302	1	(	(	PUNCT
easat-1680	302	2	2011	2011	NUM
easat-1680	302	3	)	)	PUNCT
easat-1680	302	4	,	,	PUNCT
easat-1680	302	5	arguing	argue	VERB
easat-1680	302	6	that	that	SCONJ
easat-1680	302	7	companies	company	NOUN
easat-1680	302	8	with	with	ADP
easat-1680	302	9	the	the	DET
easat-1680	302	10	cash	cash	NOUN
easat-1680	302	11	flow	flow	NOUN
easat-1680	302	12	pattern	pattern	NOUN
easat-1680	302	13	would	would	AUX
easat-1680	302	14	face	face	VERB
easat-1680	302	15	financial	financial	ADJ
easat-1680	302	16	depression	depression	NOUN
easat-1680	302	17	within	within	ADP
easat-1680	302	18	a	a	DET
easat-1680	302	19	short	short	ADJ
easat-1680	302	20	period	period	NOUN
easat-1680	302	21	upon	upon	SCONJ
easat-1680	302	22	failing	fail	VERB
easat-1680	302	23	to	to	PART
easat-1680	302	24	service	service	VERB
easat-1680	302	25	the	the	DET
easat-1680	302	26	accumulating	accumulate	VERB
easat-1680	302	27	debts	debt	NOUN
easat-1680	302	28	.	.	PUNCT
easat-1680	303	1	the	the	DET
easat-1680	303	2	cfp6	cfp6	PROPN
easat-1680	303	3	(	(	PUNCT
easat-1680	303	4	-,+,-	-,+,-	PROPN
easat-1680	303	5	)	)	PUNCT
easat-1680	303	6	results	result	NOUN
easat-1680	303	7	also	also	ADV
easat-1680	303	8	suggested	suggest	VERB
easat-1680	303	9	a	a	DET
easat-1680	303	10	significant	significant	ADJ
easat-1680	303	11	relationship	relationship	NOUN
easat-1680	303	12	with	with	ADP
easat-1680	303	13	financial	financial	ADJ
easat-1680	303	14	distress	distress	NOUN
easat-1680	303	15	with	with	ADP
easat-1680	303	16	the	the	DET
easat-1680	303	17	pvalue	pvalue	NOUN
easat-1680	303	18	of	of	ADP
easat-1680	303	19	.032	.032	NUM
easat-1680	303	20	at	at	ADP
easat-1680	303	21	the	the	DET
easat-1680	303	22	significance	significance	NOUN
easat-1680	303	23	level	level	NOUN
easat-1680	303	24	of	of	ADP
easat-1680	303	25	5	5	NUM
easat-1680	303	26	%	%	NOUN
easat-1680	303	27	.	.	PUNCT
easat-1680	304	1	thus	thus	ADV
easat-1680	304	2	,	,	PUNCT
easat-1680	304	3	cfp6	cfp6	PROPN
easat-1680	304	4	can	can	AUX
easat-1680	304	5	predict	predict	VERB
easat-1680	304	6	financial	financial	ADJ
easat-1680	304	7	distress	distress	NOUN
easat-1680	304	8	.	.	PUNCT
easat-1680	305	1	the	the	DET
easat-1680	305	2	cfp6	cfp6	PROPN
easat-1680	305	3	denotes	denote	VERB
easat-1680	305	4	a	a	DET
easat-1680	305	5	company	company	NOUN
easat-1680	305	6	facing	face	VERB
easat-1680	305	7	severe	severe	ADJ
easat-1680	305	8	financial	financial	ADJ
easat-1680	305	9	issues	issue	NOUN
easat-1680	305	10	,	,	PUNCT
easat-1680	305	11	resorting	resort	VERB
easat-1680	305	12	to	to	ADP
easat-1680	305	13	selling	sell	VERB
easat-1680	305	14	fixed	fix	VERB
easat-1680	305	15	assets	asset	NOUN
easat-1680	305	16	and	and	CCONJ
easat-1680	305	17	investments	investment	NOUN
easat-1680	305	18	to	to	PART
easat-1680	305	19	finance	finance	VERB
easat-1680	305	20	the	the	DET
easat-1680	305	21	operations	operation	NOUN
easat-1680	305	22	and	and	CCONJ
easat-1680	305	23	service	service	NOUN
easat-1680	305	24	debts	debt	NOUN
easat-1680	305	25	.	.	PUNCT
easat-1680	306	1	the	the	DET
easat-1680	306	2	risk	risk	NOUN
easat-1680	306	3	includes	include	VERB
easat-1680	306	4	the	the	DET
easat-1680	306	5	company	company	NOUN
easat-1680	306	6	exhausting	exhaust	VERB
easat-1680	306	7	the	the	DET
easat-1680	306	8	assets	asset	NOUN
easat-1680	306	9	and	and	CCONJ
easat-1680	306	10	investments	investment	NOUN
easat-1680	306	11	to	to	PART
easat-1680	306	12	sell	sell	VERB
easat-1680	306	13	and	and	CCONJ
easat-1680	306	14	worsening	worsen	VERB
easat-1680	306	15	financial	financial	ADJ
easat-1680	306	16	circumstances	circumstance	NOUN
easat-1680	306	17	upon	upon	SCONJ
easat-1680	306	18	failure	failure	NOUN
easat-1680	306	19	to	to	PART
easat-1680	306	20	generate	generate	VERB
easat-1680	306	21	enough	enough	ADJ
easat-1680	306	22	cash	cash	NOUN
easat-1680	306	23	from	from	ADP
easat-1680	306	24	operating	operate	VERB
easat-1680	306	25	activities	activity	NOUN
easat-1680	306	26	to	to	PART
easat-1680	306	27	fund	fund	VERB
easat-1680	306	28	the	the	DET
easat-1680	306	29	operations	operation	NOUN
easat-1680	306	30	and	and	CCONJ
easat-1680	306	31	debts	debt	NOUN
easat-1680	306	32	repayment	repayment	NOUN
easat-1680	306	33	.	.	PUNCT
easat-1680	307	1	the	the	DET
easat-1680	307	2	findings	finding	NOUN
easat-1680	307	3	aligned	align	VERB
easat-1680	307	4	with	with	ADP
easat-1680	307	5	bruwer	bruwer	NOUN
easat-1680	307	6	and	and	CCONJ
easat-1680	307	7	hamman	hamman	PROPN
easat-1680	307	8	(	(	PUNCT
easat-1680	307	9	2005	2005	NUM
easat-1680	307	10	)	)	PUNCT
easat-1680	307	11	and	and	CCONJ
easat-1680	307	12	jantadej	jantadej	INTJ
easat-1680	307	13	(	(	PUNCT
easat-1680	307	14	2006	2006	NUM
easat-1680	307	15	)	)	PUNCT
easat-1680	307	16	.	.	PUNCT
easat-1680	308	1	similarly	similarly	ADV
easat-1680	308	2	,	,	PUNCT
easat-1680	308	3	dickinson	dickinson	PROPN
easat-1680	308	4	(	(	PUNCT
easat-1680	308	5	2011	2011	NUM
easat-1680	308	6	)	)	PUNCT
easat-1680	308	7	claimed	claim	VERB
easat-1680	308	8	that	that	SCONJ
easat-1680	308	9	companies	company	NOUN
easat-1680	308	10	with	with	ADP
easat-1680	308	11	cfp6	cfp6	PROPN
easat-1680	308	12	are	be	AUX
easat-1680	308	13	at	at	ADP
easat-1680	308	14	the	the	DET
easat-1680	308	15	decline	decline	NOUN
easat-1680	308	16	stage	stage	NOUN
easat-1680	308	17	,	,	PUNCT
easat-1680	308	18	signifying	signify	VERB
easat-1680	308	19	that	that	SCONJ
easat-1680	308	20	the	the	DET
easat-1680	308	21	company	company	NOUN
easat-1680	308	22	is	be	AUX
easat-1680	308	23	shrinking	shrink	VERB
easat-1680	308	24	.	.	PUNCT
easat-1680	309	1	the	the	DET
easat-1680	309	2	study	study	NOUN
easat-1680	309	3	also	also	ADV
easat-1680	309	4	revealed	reveal	VERB
easat-1680	309	5	that	that	SCONJ
easat-1680	309	6	cfp7	cfp7	PROPN
easat-1680	309	7	(	(	PUNCT
easat-1680	309	8	-,-,-	-,-,-	PUNCT
easat-1680	309	9	)	)	PUNCT
easat-1680	309	10	exhibited	exhibit	VERB
easat-1680	309	11	a	a	DET
easat-1680	309	12	significant	significant	ADJ
easat-1680	309	13	relationship	relationship	NOUN
easat-1680	309	14	with	with	ADP
easat-1680	309	15	financial	financial	ADJ
easat-1680	309	16	distress	distress	NOUN
easat-1680	309	17	at	at	ADP
easat-1680	309	18	the	the	DET
easat-1680	309	19	significance	significance	NOUN
easat-1680	309	20	level	level	NOUN
easat-1680	309	21	of	of	ADP
easat-1680	309	22	10	10	NUM
easat-1680	309	23	%	%	NOUN
easat-1680	309	24	(	(	PUNCT
easat-1680	309	25	p	p	NOUN
easat-1680	309	26	=	=	NOUN
easat-1680	309	27	.097	.097	NUM
easat-1680	309	28	)	)	PUNCT
easat-1680	309	29	.	.	PUNCT
easat-1680	310	1	thus	thus	ADV
easat-1680	310	2	,	,	PUNCT
easat-1680	310	3	cfp7	cfp7	PROPN
easat-1680	310	4	can	can	AUX
easat-1680	310	5	predict	predict	VERB
easat-1680	310	6	financial	financial	ADJ
easat-1680	310	7	distress	distress	NOUN
easat-1680	310	8	.	.	PUNCT
easat-1680	311	1	the	the	DET
easat-1680	311	2	finding	finding	NOUN
easat-1680	311	3	confirmed	confirm	VERB
easat-1680	311	4	gup	gup	PROPN
easat-1680	311	5	and	and	CCONJ
easat-1680	311	6	samson	samson	PROPN
easat-1680	311	7	(	(	PUNCT
easat-1680	311	8	1993	1993	NUM
easat-1680	311	9	)	)	PUNCT
easat-1680	311	10	,	,	PUNCT
easat-1680	311	11	bruwer	bruwer	NOUN
easat-1680	311	12	and	and	CCONJ
easat-1680	311	13	hamman	hamman	PROPN
easat-1680	311	14	(	(	PUNCT
easat-1680	311	15	2005	2005	NUM
easat-1680	311	16	)	)	PUNCT
easat-1680	311	17	,	,	PUNCT
easat-1680	311	18	jantadej	jantadej	X
easat-1680	311	19	(	(	PUNCT
easat-1680	311	20	2006	2006	NUM
easat-1680	311	21	)	)	PUNCT
easat-1680	311	22	,	,	PUNCT
easat-1680	311	23	kordestani	kordestani	PROPN
easat-1680	311	24	et	et	PROPN
easat-1680	311	25	al	al	PROPN
easat-1680	311	26	.	.	PROPN
easat-1680	312	1	(	(	PUNCT
easat-1680	312	2	2011	2011	NUM
easat-1680	312	3	)	)	PUNCT
easat-1680	312	4	,	,	PUNCT
easat-1680	312	5	and	and	CCONJ
easat-1680	312	6	shamsudin	shamsudin	NOUN
easat-1680	312	7	and	and	CCONJ
easat-1680	312	8	kamaluddin	kamaluddin	PROPN
easat-1680	312	9	(	(	PUNCT
easat-1680	312	10	2015	2015	NUM
easat-1680	312	11	)	)	PUNCT
easat-1680	312	12	.	.	PUNCT
easat-1680	313	1	the	the	DET
easat-1680	313	2	studies	study	NOUN
easat-1680	313	3	proposed	propose	VERB
easat-1680	313	4	that	that	SCONJ
easat-1680	313	5	companies	company	NOUN
easat-1680	313	6	with	with	ADP
easat-1680	313	7	the	the	DET
easat-1680	313	8	cash	cash	NOUN
easat-1680	313	9	flow	flow	NOUN
easat-1680	313	10	pattern	pattern	NOUN
easat-1680	313	11	faced	face	VERB
easat-1680	313	12	serious	serious	ADJ
easat-1680	313	13	financial	financial	ADJ
easat-1680	313	14	difficulties	difficulty	NOUN
easat-1680	313	15	with	with	ADP
easat-1680	313	16	a	a	DET
easat-1680	313	17	higher	high	ADJ
easat-1680	313	18	tendency	tendency	NOUN
easat-1680	313	19	of	of	ADP
easat-1680	313	20	bankruptcy	bankruptcy	NOUN
easat-1680	313	21	.	.	PUNCT
easat-1680	314	1	equally	equally	ADV
easat-1680	314	2	,	,	PUNCT
easat-1680	314	3	the	the	DET
easat-1680	314	4	shake	shake	NOUN
easat-1680	314	5	-	-	PUNCT
easat-1680	314	6	out	out	NOUN
easat-1680	314	7	stage	stage	NOUN
easat-1680	314	8	in	in	ADP
easat-1680	314	9	the	the	DET
easat-1680	314	10	life	life	NOUN
easat-1680	314	11	cycle	cycle	NOUN
easat-1680	314	12	was	be	AUX
easat-1680	314	13	identified	identify	VERB
easat-1680	314	14	by	by	ADP
easat-1680	314	15	dickinson	dickinson	PROPN
easat-1680	314	16	(	(	PUNCT
easat-1680	314	17	2011	2011	NUM
easat-1680	314	18	)	)	PUNCT
easat-1680	314	19	for	for	ADP
easat-1680	314	20	companies	company	NOUN
easat-1680	314	21	experiencing	experience	VERB
easat-1680	314	22	cfp7	cfp7	PROPN
easat-1680	314	23	.	.	PUNCT
easat-1680	315	1	the	the	DET
easat-1680	315	2	findings	finding	NOUN
easat-1680	315	3	denoted	denote	VERB
easat-1680	315	4	that	that	SCONJ
easat-1680	315	5	cfp8	cfp8	PROPN
easat-1680	315	6	(	(	PUNCT
easat-1680	315	7	+	+	ADJ
easat-1680	315	8	,	,	PUNCT
easat-1680	315	9	+	+	ADJ
easat-1680	315	10	,	,	PUNCT
easat-1680	315	11	+	+	NOUN
easat-1680	315	12	)	)	PUNCT
easat-1680	315	13	did	do	AUX
easat-1680	315	14	not	not	PART
easat-1680	315	15	significantly	significantly	ADV
easat-1680	315	16	correlate	correlate	VERB
easat-1680	315	17	with	with	ADP
easat-1680	315	18	financial	financial	ADJ
easat-1680	315	19	distress	distress	NOUN
easat-1680	315	20	(	(	PUNCT
easat-1680	315	21	p	p	NOUN
easat-1680	315	22	=	=	NOUN
easat-1680	315	23	.999	.999	NUM
easat-1680	315	24	)	)	PUNCT
easat-1680	315	25	at	at	ADP
easat-1680	315	26	the	the	DET
easat-1680	315	27	significance	significance	NOUN
easat-1680	315	28	level	level	NOUN
easat-1680	315	29	of	of	ADP
easat-1680	315	30	5	5	NUM
easat-1680	315	31	%	%	NOUN
easat-1680	315	32	.	.	PUNCT
easat-1680	316	1	therefore	therefore	ADV
easat-1680	316	2	,	,	PUNCT
easat-1680	316	3	cfp8	cfp8	PROPN
easat-1680	316	4	can	can	AUX
easat-1680	316	5	not	not	PART
easat-1680	316	6	predict	predict	VERB
easat-1680	316	7	financial	financial	ADJ
easat-1680	316	8	distress	distress	NOUN
easat-1680	316	9	,	,	PUNCT
easat-1680	316	10	as	as	SCONJ
easat-1680	316	11	suggested	suggest	VERB
easat-1680	316	12	by	by	ADP
easat-1680	316	13	kordestani	kordestani	PROPN
easat-1680	316	14	et	et	PROPN
easat-1680	316	15	al	al	PROPN
easat-1680	316	16	.	.	PROPN
easat-1680	317	1	(	(	PUNCT
easat-1680	317	2	2011	2011	NUM
easat-1680	317	3	)	)	PUNCT
easat-1680	317	4	and	and	CCONJ
easat-1680	317	5	shamsudin	shamsudin	NOUN
easat-1680	317	6	and	and	CCONJ
easat-1680	317	7	kamaluddin	kamaluddin	PROPN
easat-1680	317	8	(	(	PUNCT
easat-1680	317	9	2015	2015	NUM
easat-1680	317	10	)	)	PUNCT
easat-1680	317	11	.	.	PUNCT
easat-1680	318	1	the	the	DET
easat-1680	318	2	cfp8	cfp8	PROPN
easat-1680	318	3	pattern	pattern	NOUN
easat-1680	318	4	reflected	reflect	VERB
easat-1680	318	5	an	an	DET
easat-1680	318	6	unusual	unusual	ADJ
easat-1680	318	7	situation	situation	NOUN
easat-1680	318	8	of	of	ADP
easat-1680	318	9	a	a	DET
easat-1680	318	10	cash	cash	NOUN
easat-1680	318	11	-	-	PUNCT
easat-1680	318	12	rich	rich	ADJ
easat-1680	318	13	company	company	NOUN
easat-1680	318	14	accumulating	accumulate	VERB
easat-1680	318	15	cash	cash	NOUN
easat-1680	318	16	from	from	ADP
easat-1680	318	17	operations	operation	NOUN
easat-1680	318	18	,	,	PUNCT
easat-1680	318	19	selling	sell	VERB
easat-1680	318	20	fixed	fix	VERB
easat-1680	318	21	assets	asset	NOUN
easat-1680	318	22	or	or	CCONJ
easat-1680	318	23	investments	investment	NOUN
easat-1680	318	24	,	,	PUNCT
easat-1680	318	25	and	and	CCONJ
easat-1680	318	26	loan	loan	NOUN
easat-1680	318	27	drawdowns	drawdown	NOUN
easat-1680	318	28	.	.	PUNCT
easat-1680	319	1	steyn	steyn	PROPN
easat-1680	319	2	bruwer	bruwer	PROPN
easat-1680	319	3	and	and	CCONJ
easat-1680	319	4	hamman	hamman	PROPN
easat-1680	319	5	(	(	PUNCT
easat-1680	319	6	2008	2008	NUM
easat-1680	319	7	)	)	PUNCT
easat-1680	319	8	mentioned	mention	VERB
easat-1680	319	9	that	that	SCONJ
easat-1680	319	10	cfp8	cfp8	PROPN
easat-1680	319	11	is	be	AUX
easat-1680	319	12	an	an	DET
easat-1680	319	13	extraordinary	extraordinary	ADJ
easat-1680	319	14	pattern	pattern	NOUN
easat-1680	319	15	and	and	CCONJ
easat-1680	319	16	only	only	ADV
easat-1680	319	17	temporary	temporary	ADJ
easat-1680	319	18	.	.	PUNCT
easat-1680	320	1	jantadej	jantadej	INTJ
easat-1680	320	2	(	(	PUNCT
easat-1680	320	3	2006	2006	NUM
easat-1680	320	4	)	)	PUNCT
easat-1680	320	5	suggested	suggest	VERB
easat-1680	320	6	the	the	DET
easat-1680	320	7	pattern	pattern	NOUN
easat-1680	320	8	might	might	AUX
easat-1680	320	9	not	not	PART
easat-1680	320	10	be	be	AUX
easat-1680	320	11	a	a	DET
easat-1680	320	12	useful	useful	ADJ
easat-1680	320	13	predictor	predictor	NOUN
easat-1680	320	14	of	of	ADP
easat-1680	320	15	financial	financial	ADJ
easat-1680	320	16	distress	distress	NOUN
easat-1680	320	17	,	,	PUNCT
easat-1680	320	18	indicating	indicate	VERB
easat-1680	320	19	a	a	DET
easat-1680	320	20	company	company	NOUN
easat-1680	320	21	intends	intend	VERB
easat-1680	320	22	to	to	PART
easat-1680	320	23	hold	hold	VERB
easat-1680	320	24	a	a	DET
easat-1680	320	25	vast	vast	ADJ
easat-1680	320	26	amount	amount	NOUN
easat-1680	320	27	of	of	ADP
easat-1680	320	28	cash	cash	NOUN
easat-1680	320	29	for	for	ADP
easat-1680	320	30	future	future	ADJ
easat-1680	320	31	profitable	profitable	ADJ
easat-1680	320	32	investment	investment	NOUN
easat-1680	320	33	plans	plan	NOUN
easat-1680	320	34	,	,	PUNCT
easat-1680	320	35	business	business	NOUN
easat-1680	320	36	expansion	expansion	NOUN
easat-1680	320	37	,	,	PUNCT
easat-1680	320	38	or	or	CCONJ
easat-1680	320	39	repayment	repayment	NOUN
easat-1680	320	40	of	of	ADP
easat-1680	320	41	long	long	ADJ
easat-1680	320	42	-	-	PUNCT
easat-1680	320	43	term	term	NOUN
easat-1680	320	44	debts	debt	NOUN
easat-1680	320	45	that	that	PRON
easat-1680	320	46	might	might	AUX
easat-1680	320	47	be	be	AUX
easat-1680	320	48	due	due	ADJ
easat-1680	320	49	in	in	ADP
easat-1680	320	50	the	the	DET
easat-1680	320	51	near	near	ADJ
easat-1680	320	52	future	future	NOUN
easat-1680	320	53	.	.	PUNCT
easat-1680	321	1	6	6	X
easat-1680	321	2	.	.	X
easat-1680	321	3	conclusion	conclusion	NOUN
easat-1680	321	4	the	the	DET
easat-1680	321	5	study	study	NOUN
easat-1680	321	6	aims	aim	VERB
easat-1680	321	7	to	to	PART
easat-1680	321	8	formulate	formulate	VERB
easat-1680	321	9	an	an	DET
easat-1680	321	10	efficient	efficient	ADJ
easat-1680	321	11	method	method	NOUN
easat-1680	321	12	to	to	PART
easat-1680	321	13	predict	predict	VERB
easat-1680	321	14	financial	financial	ADJ
easat-1680	321	15	distress	distress	NOUN
easat-1680	321	16	by	by	ADP
easat-1680	321	17	employing	employ	VERB
easat-1680	321	18	the	the	DET
easat-1680	321	19	cash	cash	NOUN
easat-1680	321	20	flow	flow	NOUN
easat-1680	321	21	statement	statement	NOUN
easat-1680	321	22	without	without	ADP
easat-1680	321	23	performing	perform	VERB
easat-1680	321	24	ratio	ratio	NOUN
easat-1680	321	25	analysis	analysis	NOUN
easat-1680	321	26	.	.	PUNCT
easat-1680	322	1	based	base	VERB
easat-1680	322	2	on	on	ADP
easat-1680	322	3	the	the	DET
easat-1680	322	4	bleak	bleak	ADJ
easat-1680	322	5	economic	economic	ADJ
easat-1680	322	6	outlook	outlook	NOUN
easat-1680	322	7	exacerbated	exacerbate	VERB
easat-1680	322	8	by	by	ADP
easat-1680	322	9	the	the	DET
easat-1680	322	10	pandemic	pandemic	NOUN
easat-1680	322	11	since	since	SCONJ
easat-1680	322	12	early	early	ADJ
easat-1680	322	13	2020	2020	NUM
easat-1680	322	14	,	,	PUNCT
easat-1680	322	15	malaysia	malaysia	PROPN
easat-1680	322	16	experienced	experience	VERB
easat-1680	322	17	the	the	DET
easat-1680	322	18	closure	closure	NOUN
easat-1680	322	19	of	of	ADP
easat-1680	322	20	many	many	ADJ
easat-1680	322	21	companies	company	NOUN
easat-1680	322	22	and	and	CCONJ
easat-1680	322	23	rising	rise	VERB
easat-1680	322	24	192	192	NUM
easat-1680	322	25	edelweiss	edelweiss	PROPN
easat-1680	322	26	applied	apply	VERB
easat-1680	322	27	science	science	NOUN
easat-1680	322	28	and	and	CCONJ
easat-1680	322	29	technology	technology	NOUN
easat-1680	322	30	issn	issn	PROPN
easat-1680	322	31	:	:	PUNCT
easat-1680	322	32	2576	2576	NUM
easat-1680	322	33	-	-	SYM
easat-1680	322	34	8484	8484	NUM
easat-1680	322	35	vol	vol	NOUN
easat-1680	322	36	.	.	PROPN
easat-1680	322	37	8	8	NUM
easat-1680	322	38	,	,	PUNCT
easat-1680	322	39	no	no	INTJ
easat-1680	322	40	.	.	NOUN
easat-1680	322	41	5	5	NUM
easat-1680	322	42	:	:	SYM
easat-1680	322	43	179	179	NUM
easat-1680	322	44	-	-	SYM
easat-1680	322	45	194	194	NUM
easat-1680	322	46	,	,	PUNCT
easat-1680	322	47	2024	2024	NUM
easat-1680	322	48	doi	doi	NOUN
easat-1680	322	49	:	:	PUNCT
easat-1680	322	50	10.55214/25768484.v8i5.1680	10.55214/25768484.v8i5.1680	NUM
easat-1680	322	51	©	©	PROPN
easat-1680	322	52	2024	2024	NUM
easat-1680	322	53	by	by	ADP
easat-1680	322	54	the	the	DET
easat-1680	322	55	authors	author	NOUN
easat-1680	322	56	;	;	PUNCT
easat-1680	322	57	licensee	licensee	PROPN
easat-1680	322	58	learning	learning	NOUN
easat-1680	322	59	gate	gate	PROPN
easat-1680	322	60	unemployment	unemployment	NOUN
easat-1680	322	61	in	in	ADP
easat-1680	322	62	numerous	numerous	ADJ
easat-1680	322	63	sectors	sector	NOUN
easat-1680	322	64	.	.	PUNCT
easat-1680	323	1	thus	thus	ADV
easat-1680	323	2	,	,	PUNCT
easat-1680	323	3	companies	company	NOUN
easat-1680	323	4	should	should	AUX
easat-1680	323	5	predict	predict	VERB
easat-1680	323	6	financial	financial	ADJ
easat-1680	323	7	distress	distress	NOUN
easat-1680	323	8	to	to	PART
easat-1680	323	9	identify	identify	VERB
easat-1680	323	10	measures	measure	NOUN
easat-1680	323	11	to	to	PART
easat-1680	323	12	mitigate	mitigate	VERB
easat-1680	323	13	or	or	CCONJ
easat-1680	323	14	resolve	resolve	VERB
easat-1680	323	15	the	the	DET
easat-1680	323	16	situation	situation	NOUN
easat-1680	323	17	.	.	PUNCT
easat-1680	324	1	a	a	DET
easat-1680	324	2	simplified	simplified	ADJ
easat-1680	324	3	method	method	NOUN
easat-1680	324	4	involves	involve	VERB
easat-1680	324	5	monitoring	monitor	VERB
easat-1680	324	6	the	the	DET
easat-1680	324	7	cash	cash	NOUN
easat-1680	324	8	flow	flow	NOUN
easat-1680	324	9	statement	statement	NOUN
easat-1680	324	10	.	.	PUNCT
easat-1680	325	1	therefore	therefore	ADV
easat-1680	325	2	,	,	PUNCT
easat-1680	325	3	the	the	DET
easat-1680	325	4	study	study	NOUN
easat-1680	325	5	examined	examine	VERB
easat-1680	325	6	the	the	DET
easat-1680	325	7	connection	connection	NOUN
easat-1680	325	8	between	between	ADP
easat-1680	325	9	cash	cash	NOUN
easat-1680	325	10	flow	flow	NOUN
easat-1680	325	11	patterns	pattern	NOUN
easat-1680	325	12	and	and	CCONJ
easat-1680	325	13	financial	financial	ADJ
easat-1680	325	14	distress	distress	NOUN
easat-1680	325	15	in	in	ADP
easat-1680	325	16	public	public	ADJ
easat-1680	325	17	listed	list	VERB
easat-1680	325	18	companies	company	NOUN
easat-1680	325	19	in	in	ADP
easat-1680	325	20	malaysia	malaysia	PROPN
easat-1680	325	21	and	and	CCONJ
easat-1680	325	22	determined	determine	VERB
easat-1680	325	23	whether	whether	SCONJ
easat-1680	325	24	the	the	DET
easat-1680	325	25	cash	cash	NOUN
easat-1680	325	26	flow	flow	NOUN
easat-1680	325	27	patterns	pattern	NOUN
easat-1680	325	28	are	be	AUX
easat-1680	325	29	effective	effective	ADJ
easat-1680	325	30	predictors	predictor	NOUN
easat-1680	325	31	of	of	ADP
easat-1680	325	32	financial	financial	ADJ
easat-1680	325	33	distress	distress	NOUN
easat-1680	325	34	in	in	ADP
easat-1680	325	35	malaysian	malaysian	ADJ
easat-1680	325	36	public	public	ADJ
easat-1680	325	37	listed	list	VERB
easat-1680	325	38	companies	company	NOUN
easat-1680	325	39	.	.	PUNCT
easat-1680	326	1	the	the	DET
easat-1680	326	2	first	first	ADJ
easat-1680	326	3	objective	objective	NOUN
easat-1680	326	4	analysed	analyse	VERB
easat-1680	326	5	the	the	DET
easat-1680	326	6	link	link	NOUN
easat-1680	326	7	between	between	ADP
easat-1680	326	8	cash	cash	NOUN
easat-1680	326	9	flow	flow	NOUN
easat-1680	326	10	patterns	pattern	NOUN
easat-1680	326	11	and	and	CCONJ
easat-1680	326	12	financial	financial	ADJ
easat-1680	326	13	distress	distress	NOUN
easat-1680	326	14	in	in	ADP
easat-1680	326	15	malaysian	malaysian	ADJ
easat-1680	326	16	public	public	ADJ
easat-1680	326	17	listed	list	VERB
easat-1680	326	18	companies	company	NOUN
easat-1680	326	19	.	.	PUNCT
easat-1680	327	1	the	the	DET
easat-1680	327	2	results	result	NOUN
easat-1680	327	3	suggested	suggest	VERB
easat-1680	327	4	that	that	SCONJ
easat-1680	327	5	cfp2	cfp2	PROPN
easat-1680	327	6	,	,	PUNCT
easat-1680	327	7	cfp3	cfp3	NOUN
easat-1680	327	8	,	,	PUNCT
easat-1680	327	9	and	and	CCONJ
easat-1680	327	10	cfp5	cfp5	PROPN
easat-1680	327	11	significantly	significantly	ADV
easat-1680	327	12	associated	associate	VERB
easat-1680	327	13	with	with	ADP
easat-1680	327	14	financial	financial	ADJ
easat-1680	327	15	distress	distress	NOUN
easat-1680	327	16	.	.	PUNCT
easat-1680	328	1	the	the	DET
easat-1680	328	2	cfp2	cfp2	NOUN
easat-1680	328	3	(	(	PUNCT
easat-1680	328	4	+	+	ADV
easat-1680	328	5	,	,	PUNCT
easat-1680	328	6	-,-	-,-	PUNCT
easat-1680	328	7	)	)	PUNCT
easat-1680	328	8	indicated	indicate	VERB
easat-1680	328	9	a	a	DET
easat-1680	328	10	higher	high	ADJ
easat-1680	328	11	frequency	frequency	NOUN
easat-1680	328	12	in	in	ADP
easat-1680	328	13	healthy	healthy	ADJ
easat-1680	328	14	companies	company	NOUN
easat-1680	328	15	than	than	ADP
easat-1680	328	16	distressed	distressed	ADJ
easat-1680	328	17	companies	company	NOUN
easat-1680	328	18	.	.	PUNCT
easat-1680	329	1	the	the	DET
easat-1680	329	2	cfp2	cfp2	NOUN
easat-1680	329	3	denoted	denote	VERB
easat-1680	329	4	a	a	DET
easat-1680	329	5	profitable	profitable	ADJ
easat-1680	329	6	company	company	NOUN
easat-1680	329	7	that	that	PRON
easat-1680	329	8	produces	produce	VERB
easat-1680	329	9	positive	positive	ADJ
easat-1680	329	10	cash	cash	NOUN
easat-1680	329	11	from	from	ADP
easat-1680	329	12	its	its	PRON
easat-1680	329	13	operations	operation	NOUN
easat-1680	329	14	and	and	CCONJ
easat-1680	329	15	utilises	utilise	VERB
easat-1680	329	16	the	the	DET
easat-1680	329	17	surplus	surplus	ADJ
easat-1680	329	18	cash	cash	NOUN
easat-1680	329	19	for	for	ADP
easat-1680	329	20	investments	investment	NOUN
easat-1680	329	21	,	,	PUNCT
easat-1680	329	22	dividend	dividend	NOUN
easat-1680	329	23	payments	payment	NOUN
easat-1680	329	24	,	,	PUNCT
easat-1680	329	25	or	or	CCONJ
easat-1680	329	26	debt	debt	NOUN
easat-1680	329	27	servicing	servicing	NOUN
easat-1680	329	28	.	.	PUNCT
easat-1680	330	1	similar	similar	ADJ
easat-1680	330	2	findings	finding	NOUN
easat-1680	330	3	were	be	AUX
easat-1680	330	4	noted	note	VERB
easat-1680	330	5	for	for	ADP
easat-1680	330	6	cfp3	cfp3	NOUN
easat-1680	330	7	(	(	PUNCT
easat-1680	330	8	+	+	ADJ
easat-1680	330	9	,	,	PUNCT
easat-1680	330	10	-,+	-,+	NUM
easat-1680	330	11	)	)	PUNCT
easat-1680	330	12	as	as	SCONJ
easat-1680	330	13	companies	company	NOUN
easat-1680	330	14	with	with	ADP
easat-1680	330	15	the	the	DET
easat-1680	330	16	pattern	pattern	NOUN
easat-1680	330	17	are	be	AUX
easat-1680	330	18	at	at	ADP
easat-1680	330	19	the	the	DET
easat-1680	330	20	growth	growth	NOUN
easat-1680	330	21	stage	stage	NOUN
easat-1680	330	22	.	.	PUNCT
easat-1680	331	1	meanwhile	meanwhile	ADV
easat-1680	331	2	,	,	PUNCT
easat-1680	331	3	cfp5	cfp5	PROPN
easat-1680	331	4	(	(	PUNCT
easat-1680	331	5	-,-,+	-,-,+	PROPN
easat-1680	331	6	)	)	PUNCT
easat-1680	331	7	is	be	AUX
easat-1680	331	8	more	more	ADV
easat-1680	331	9	likely	likely	ADJ
easat-1680	331	10	in	in	ADP
easat-1680	331	11	financially	financially	ADV
easat-1680	331	12	distressed	distressed	ADJ
easat-1680	331	13	companies	company	NOUN
easat-1680	331	14	than	than	ADP
easat-1680	331	15	healthy	healthy	ADJ
easat-1680	331	16	companies	company	NOUN
easat-1680	331	17	.	.	PUNCT
easat-1680	332	1	companies	company	NOUN
easat-1680	332	2	with	with	ADP
easat-1680	332	3	the	the	DET
easat-1680	332	4	pattern	pattern	NOUN
easat-1680	332	5	will	will	AUX
easat-1680	332	6	ultimately	ultimately	ADV
easat-1680	332	7	become	become	VERB
easat-1680	332	8	financially	financially	ADV
easat-1680	332	9	distressed	distressed	ADJ
easat-1680	332	10	within	within	ADP
easat-1680	332	11	a	a	DET
easat-1680	332	12	short	short	ADJ
easat-1680	332	13	period	period	NOUN
easat-1680	332	14	from	from	ADP
easat-1680	332	15	the	the	DET
easat-1680	332	16	inability	inability	NOUN
easat-1680	332	17	to	to	PART
easat-1680	332	18	serve	serve	VERB
easat-1680	332	19	accumulating	accumulate	VERB
easat-1680	332	20	debts	debt	NOUN
easat-1680	332	21	.	.	PUNCT
easat-1680	333	1	the	the	DET
easat-1680	333	2	second	second	ADJ
easat-1680	333	3	objective	objective	NOUN
easat-1680	333	4	examined	examine	VERB
easat-1680	333	5	the	the	DET
easat-1680	333	6	effectiveness	effectiveness	NOUN
easat-1680	333	7	of	of	ADP
easat-1680	333	8	cash	cash	NOUN
easat-1680	333	9	flow	flow	NOUN
easat-1680	333	10	patterns	pattern	NOUN
easat-1680	333	11	in	in	ADP
easat-1680	333	12	predicting	predict	VERB
easat-1680	333	13	financial	financial	ADJ
easat-1680	333	14	distress	distress	NOUN
easat-1680	333	15	in	in	ADP
easat-1680	333	16	malaysian	malaysian	ADJ
easat-1680	333	17	public	public	ADJ
easat-1680	333	18	listed	list	VERB
easat-1680	333	19	companies	company	NOUN
easat-1680	333	20	.	.	PUNCT
easat-1680	334	1	the	the	DET
easat-1680	334	2	results	result	NOUN
easat-1680	334	3	suggested	suggest	VERB
easat-1680	334	4	that	that	SCONJ
easat-1680	334	5	cfp4	cfp4	PROPN
easat-1680	334	6	,	,	PUNCT
easat-1680	334	7	cfp5	cfp5	PROPN
easat-1680	334	8	,	,	PUNCT
easat-1680	334	9	cfp6	cfp6	PROPN
easat-1680	334	10	,	,	PUNCT
easat-1680	334	11	and	and	CCONJ
easat-1680	334	12	cfp7	cfp7	PROPN
easat-1680	334	13	could	could	AUX
easat-1680	334	14	predict	predict	VERB
easat-1680	334	15	financial	financial	ADJ
easat-1680	334	16	distress	distress	NOUN
easat-1680	334	17	.	.	PUNCT
easat-1680	335	1	companies	company	NOUN
easat-1680	335	2	with	with	ADP
easat-1680	335	3	cfp4	cfp4	PROPN
easat-1680	335	4	(	(	PUNCT
easat-1680	335	5	-,+,+	-,+,+	NUM
easat-1680	335	6	)	)	PUNCT
easat-1680	335	7	patterns	pattern	NOUN
easat-1680	335	8	are	be	AUX
easat-1680	335	9	at	at	ADP
easat-1680	335	10	the	the	DET
easat-1680	335	11	decline	decline	NOUN
easat-1680	335	12	stage	stage	NOUN
easat-1680	335	13	.	.	PUNCT
easat-1680	336	1	investors	investor	NOUN
easat-1680	336	2	are	be	AUX
easat-1680	336	3	only	only	ADV
easat-1680	336	4	interested	interested	ADJ
easat-1680	336	5	in	in	ADP
easat-1680	336	6	investing	invest	VERB
easat-1680	336	7	in	in	ADP
easat-1680	336	8	the	the	DET
easat-1680	336	9	companies	company	NOUN
easat-1680	336	10	if	if	SCONJ
easat-1680	336	11	they	they	PRON
easat-1680	336	12	are	be	AUX
easat-1680	336	13	confident	confident	ADJ
easat-1680	336	14	that	that	SCONJ
easat-1680	336	15	the	the	DET
easat-1680	336	16	negative	negative	ADJ
easat-1680	336	17	cash	cash	NOUN
easat-1680	336	18	from	from	ADP
easat-1680	336	19	operating	operate	VERB
easat-1680	336	20	activities	activity	NOUN
easat-1680	336	21	is	be	AUX
easat-1680	336	22	temporary	temporary	ADJ
easat-1680	336	23	.	.	PUNCT
easat-1680	337	1	nonetheless	nonetheless	ADV
easat-1680	337	2	,	,	PUNCT
easat-1680	337	3	selling	sell	VERB
easat-1680	337	4	non	non	ADJ
easat-1680	337	5	-	-	ADJ
easat-1680	337	6	current	current	ADJ
easat-1680	337	7	assets	asset	NOUN
easat-1680	337	8	suggests	suggest	VERB
easat-1680	337	9	the	the	DET
easat-1680	337	10	companies	company	NOUN
easat-1680	337	11	are	be	AUX
easat-1680	337	12	not	not	PART
easat-1680	337	13	in	in	ADP
easat-1680	337	14	a	a	DET
easat-1680	337	15	growth	growth	NOUN
easat-1680	337	16	stage	stage	NOUN
easat-1680	337	17	,	,	PUNCT
easat-1680	337	18	signalling	signal	VERB
easat-1680	337	19	prolonged	prolonged	ADJ
easat-1680	337	20	negative	negative	ADJ
easat-1680	337	21	operating	operate	VERB
easat-1680	337	22	cash	cash	NOUN
easat-1680	337	23	flow	flow	NOUN
easat-1680	337	24	and	and	CCONJ
easat-1680	337	25	ultimately	ultimately	ADV
easat-1680	337	26	losing	lose	VERB
easat-1680	337	27	investors	investor	NOUN
easat-1680	337	28	’	'	PUNCT
easat-1680	337	29	confidence	confidence	NOUN
easat-1680	337	30	.	.	PUNCT
easat-1680	338	1	companies	company	NOUN
easat-1680	338	2	under	under	ADP
easat-1680	338	3	cfp5	cfp5	PROPN
easat-1680	338	4	(	(	PUNCT
easat-1680	338	5	-,-,+	-,-,+	PROPN
easat-1680	338	6	)	)	PUNCT
easat-1680	338	7	experience	experience	NOUN
easat-1680	338	8	financial	financial	ADJ
easat-1680	338	9	distress	distress	NOUN
easat-1680	338	10	,	,	PUNCT
easat-1680	338	11	consistently	consistently	ADV
easat-1680	338	12	reporting	report	VERB
easat-1680	338	13	negative	negative	ADJ
easat-1680	338	14	cash	cash	NOUN
easat-1680	338	15	flows	flow	NOUN
easat-1680	338	16	from	from	ADP
easat-1680	338	17	operations	operation	NOUN
easat-1680	338	18	with	with	ADP
easat-1680	338	19	insufficient	insufficient	ADJ
easat-1680	338	20	cash	cash	NOUN
easat-1680	338	21	to	to	PART
easat-1680	338	22	rollover	rollover	VERB
easat-1680	338	23	working	working	NOUN
easat-1680	338	24	capital	capital	NOUN
easat-1680	338	25	.	.	PUNCT
easat-1680	339	1	for	for	ADP
easat-1680	339	2	business	business	NOUN
easat-1680	339	3	continuity	continuity	NOUN
easat-1680	339	4	,	,	PUNCT
easat-1680	339	5	the	the	DET
easat-1680	339	6	company	company	NOUN
easat-1680	339	7	turns	turn	VERB
easat-1680	339	8	to	to	ADP
easat-1680	339	9	bank	bank	NOUN
easat-1680	339	10	borrowings	borrowing	NOUN
easat-1680	339	11	to	to	PART
easat-1680	339	12	counteract	counteract	VERB
easat-1680	339	13	the	the	DET
easat-1680	339	14	cash	cash	NOUN
easat-1680	339	15	deficit	deficit	NOUN
easat-1680	339	16	to	to	PART
easat-1680	339	17	fund	fund	VERB
easat-1680	339	18	operations	operation	NOUN
easat-1680	339	19	or	or	CCONJ
easat-1680	339	20	gain	gain	VERB
easat-1680	339	21	financing	financing	NOUN
easat-1680	339	22	to	to	PART
easat-1680	339	23	fund	fund	VERB
easat-1680	339	24	the	the	DET
easat-1680	339	25	investment	investment	NOUN
easat-1680	339	26	in	in	ADP
easat-1680	339	27	fixed	fix	VERB
easat-1680	339	28	assets	asset	NOUN
easat-1680	339	29	or	or	CCONJ
easat-1680	339	30	other	other	ADJ
easat-1680	339	31	investments	investment	NOUN
easat-1680	339	32	that	that	PRON
easat-1680	339	33	could	could	AUX
easat-1680	339	34	generate	generate	VERB
easat-1680	339	35	future	future	ADJ
easat-1680	339	36	income	income	NOUN
easat-1680	339	37	.	.	PUNCT
easat-1680	340	1	nonetheless	nonetheless	ADV
easat-1680	340	2	,	,	PUNCT
easat-1680	340	3	during	during	ADP
easat-1680	340	4	an	an	DET
easat-1680	340	5	economic	economic	ADJ
easat-1680	340	6	downturn	downturn	NOUN
easat-1680	340	7	,	,	PUNCT
easat-1680	340	8	the	the	DET
easat-1680	340	9	investments	investment	NOUN
easat-1680	340	10	might	might	AUX
easat-1680	340	11	not	not	PART
easat-1680	340	12	produce	produce	VERB
easat-1680	340	13	the	the	DET
easat-1680	340	14	expected	expect	VERB
easat-1680	340	15	returns	return	NOUN
easat-1680	340	16	,	,	PUNCT
easat-1680	340	17	and	and	CCONJ
easat-1680	340	18	the	the	DET
easat-1680	340	19	company	company	NOUN
easat-1680	340	20	might	might	AUX
easat-1680	340	21	possess	possess	VERB
easat-1680	340	22	mounting	mount	VERB
easat-1680	340	23	debts	debt	NOUN
easat-1680	340	24	,	,	PUNCT
easat-1680	340	25	eventually	eventually	ADV
easat-1680	340	26	leading	lead	VERB
easat-1680	340	27	to	to	ADP
easat-1680	340	28	its	its	PRON
easat-1680	340	29	collapse	collapse	NOUN
easat-1680	340	30	from	from	ADP
easat-1680	340	31	the	the	DET
easat-1680	340	32	financial	financial	ADJ
easat-1680	340	33	distress	distress	NOUN
easat-1680	340	34	.	.	PUNCT
easat-1680	341	1	the	the	DET
easat-1680	341	2	results	result	NOUN
easat-1680	341	3	demonstrated	demonstrate	VERB
easat-1680	341	4	that	that	SCONJ
easat-1680	341	5	cfp6	cfp6	PROPN
easat-1680	341	6	(	(	PUNCT
easat-1680	341	7	-,+,-	-,+,-	PROPN
easat-1680	341	8	)	)	PUNCT
easat-1680	341	9	denoted	denote	VERB
easat-1680	341	10	a	a	DET
easat-1680	341	11	significant	significant	ADJ
easat-1680	341	12	relationship	relationship	NOUN
easat-1680	341	13	with	with	ADP
easat-1680	341	14	financial	financial	ADJ
easat-1680	341	15	distress	distress	NOUN
easat-1680	341	16	and	and	CCONJ
easat-1680	341	17	can	can	AUX
easat-1680	341	18	predict	predict	VERB
easat-1680	341	19	financial	financial	ADJ
easat-1680	341	20	distress	distress	NOUN
easat-1680	341	21	.	.	PUNCT
easat-1680	342	1	when	when	SCONJ
easat-1680	342	2	the	the	DET
easat-1680	342	3	economy	economy	NOUN
easat-1680	342	4	faces	face	VERB
easat-1680	342	5	a	a	DET
easat-1680	342	6	downturn	downturn	NOUN
easat-1680	342	7	,	,	PUNCT
easat-1680	342	8	a	a	DET
easat-1680	342	9	company	company	NOUN
easat-1680	342	10	experiencing	experience	VERB
easat-1680	342	11	the	the	DET
easat-1680	342	12	cash	cash	NOUN
easat-1680	342	13	flow	flow	NOUN
easat-1680	342	14	pattern	pattern	NOUN
easat-1680	342	15	experiences	experience	VERB
easat-1680	342	16	a	a	DET
easat-1680	342	17	serious	serious	ADJ
easat-1680	342	18	financial	financial	ADJ
easat-1680	342	19	problem	problem	NOUN
easat-1680	342	20	upon	upon	SCONJ
easat-1680	342	21	failing	fail	VERB
easat-1680	342	22	to	to	PART
easat-1680	342	23	raise	raise	VERB
easat-1680	342	24	sales	sale	NOUN
easat-1680	342	25	to	to	PART
easat-1680	342	26	produce	produce	VERB
easat-1680	342	27	enough	enough	ADJ
easat-1680	342	28	cash	cash	NOUN
easat-1680	342	29	from	from	ADP
easat-1680	342	30	operations	operation	NOUN
easat-1680	342	31	.	.	PUNCT
easat-1680	343	1	the	the	DET
easat-1680	343	2	company	company	NOUN
easat-1680	343	3	also	also	ADV
easat-1680	343	4	might	might	AUX
easat-1680	343	5	exhaust	exhaust	VERB
easat-1680	343	6	fixed	fix	VERB
easat-1680	343	7	assets	asset	NOUN
easat-1680	343	8	to	to	PART
easat-1680	343	9	sell	sell	VERB
easat-1680	343	10	to	to	PART
easat-1680	343	11	produce	produce	VERB
easat-1680	343	12	cash	cash	NOUN
easat-1680	343	13	to	to	PART
easat-1680	343	14	fulfil	fulfil	VERB
easat-1680	343	15	financing	financing	NOUN
easat-1680	343	16	needs	need	NOUN
easat-1680	343	17	and	and	CCONJ
easat-1680	343	18	fail	fail	VERB
easat-1680	343	19	to	to	PART
easat-1680	343	20	gain	gain	VERB
easat-1680	343	21	financing	financing	NOUN
easat-1680	343	22	during	during	ADP
easat-1680	343	23	the	the	DET
easat-1680	343	24	declining	decline	VERB
easat-1680	343	25	phase	phase	NOUN
easat-1680	343	26	,	,	PUNCT
easat-1680	343	27	as	as	SCONJ
easat-1680	343	28	investors	investor	NOUN
easat-1680	343	29	begin	begin	VERB
easat-1680	343	30	realising	realise	VERB
easat-1680	343	31	that	that	SCONJ
easat-1680	343	32	the	the	DET
easat-1680	343	33	company	company	NOUN
easat-1680	343	34	faces	face	VERB
easat-1680	343	35	financial	financial	ADJ
easat-1680	343	36	difficulty	difficulty	NOUN
easat-1680	343	37	.	.	PUNCT
easat-1680	344	1	the	the	DET
easat-1680	344	2	declining	decline	VERB
easat-1680	344	3	incoming	incoming	ADJ
easat-1680	344	4	cash	cash	NOUN
easat-1680	344	5	flows	flow	NOUN
easat-1680	344	6	worsen	worsen	VERB
easat-1680	344	7	the	the	DET
easat-1680	344	8	company	company	NOUN
easat-1680	344	9	situation	situation	NOUN
easat-1680	344	10	,	,	PUNCT
easat-1680	344	11	causing	cause	VERB
easat-1680	344	12	exigency	exigency	NOUN
easat-1680	344	13	.	.	PUNCT
easat-1680	345	1	finally	finally	ADV
easat-1680	345	2	,	,	PUNCT
easat-1680	345	3	cfp7	cfp7	PROPN
easat-1680	345	4	(	(	PUNCT
easat-1680	345	5	-,-,-	-,-,-	PUNCT
easat-1680	345	6	)	)	PUNCT
easat-1680	345	7	exhibited	exhibit	VERB
easat-1680	345	8	a	a	DET
easat-1680	345	9	significant	significant	ADJ
easat-1680	345	10	relationship	relationship	NOUN
easat-1680	345	11	with	with	ADP
easat-1680	345	12	financial	financial	ADJ
easat-1680	345	13	distress	distress	NOUN
easat-1680	345	14	and	and	CCONJ
easat-1680	345	15	can	can	AUX
easat-1680	345	16	predict	predict	VERB
easat-1680	345	17	financial	financial	ADJ
easat-1680	345	18	distress	distress	NOUN
easat-1680	345	19	.	.	PUNCT
easat-1680	346	1	companies	company	NOUN
easat-1680	346	2	with	with	ADP
easat-1680	346	3	the	the	DET
easat-1680	346	4	pattern	pattern	NOUN
easat-1680	346	5	are	be	AUX
easat-1680	346	6	in	in	ADP
easat-1680	346	7	the	the	DET
easat-1680	346	8	shake	shake	NOUN
easat-1680	346	9	-	-	PUNCT
easat-1680	346	10	out	out	ADP
easat-1680	346	11	stage	stage	NOUN
easat-1680	346	12	.	.	PUNCT
easat-1680	347	1	the	the	DET
easat-1680	347	2	pattern	pattern	NOUN
easat-1680	347	3	continues	continue	VERB
easat-1680	347	4	for	for	ADP
easat-1680	347	5	only	only	ADV
easat-1680	347	6	a	a	DET
easat-1680	347	7	limited	limited	ADJ
easat-1680	347	8	period	period	NOUN
easat-1680	347	9	,	,	PUNCT
easat-1680	347	10	possible	possible	ADJ
easat-1680	347	11	only	only	ADV
easat-1680	347	12	with	with	ADP
easat-1680	347	13	internal	internal	ADJ
easat-1680	347	14	cash	cash	NOUN
easat-1680	347	15	reserves	reserve	NOUN
easat-1680	347	16	to	to	PART
easat-1680	347	17	sustain	sustain	VERB
easat-1680	347	18	the	the	DET
easat-1680	347	19	company	company	NOUN
easat-1680	347	20	,	,	PUNCT
easat-1680	347	21	which	which	PRON
easat-1680	347	22	eventually	eventually	ADV
easat-1680	347	23	depletes	deplete	VERB
easat-1680	347	24	upon	upon	SCONJ
easat-1680	347	25	failure	failure	NOUN
easat-1680	347	26	to	to	PART
easat-1680	347	27	generate	generate	VERB
easat-1680	347	28	enough	enough	ADJ
easat-1680	347	29	operating	operate	VERB
easat-1680	347	30	cash	cash	NOUN
easat-1680	347	31	inflows	inflow	NOUN
easat-1680	347	32	.	.	PUNCT
easat-1680	348	1	the	the	DET
easat-1680	348	2	study	study	NOUN
easat-1680	348	3	has	have	VERB
easat-1680	348	4	several	several	ADJ
easat-1680	348	5	limitations	limitation	NOUN
easat-1680	348	6	.	.	PUNCT
easat-1680	349	1	first	first	ADV
easat-1680	349	2	,	,	PUNCT
easat-1680	349	3	the	the	DET
easat-1680	349	4	sample	sample	NOUN
easat-1680	349	5	size	size	NOUN
easat-1680	349	6	is	be	AUX
easat-1680	349	7	small	small	ADJ
easat-1680	349	8	as	as	SCONJ
easat-1680	349	9	it	it	PRON
easat-1680	349	10	involves	involve	VERB
easat-1680	349	11	the	the	DET
easat-1680	349	12	pn17	pn17	PROPN
easat-1680	349	13	and	and	CCONJ
easat-1680	349	14	gn3	gn3	ADJ
easat-1680	349	15	companies	company	NOUN
easat-1680	349	16	as	as	ADP
easat-1680	349	17	of	of	ADP
easat-1680	349	18	31	31	NUM
easat-1680	349	19	may	may	NOUN
easat-1680	349	20	2020	2020	NUM
easat-1680	349	21	only	only	ADV
easat-1680	349	22	.	.	PUNCT
easat-1680	350	1	furthermore	furthermore	ADV
easat-1680	350	2	,	,	PUNCT
easat-1680	350	3	the	the	DET
easat-1680	350	4	number	number	NOUN
easat-1680	350	5	is	be	AUX
easat-1680	350	6	reduced	reduce	VERB
easat-1680	350	7	by	by	ADP
easat-1680	350	8	factors	factor	NOUN
easat-1680	350	9	such	such	ADJ
easat-1680	350	10	as	as	ADP
easat-1680	350	11	the	the	DET
easat-1680	350	12	availability	availability	NOUN
easat-1680	350	13	of	of	ADP
easat-1680	350	14	five	five	NUM
easat-1680	350	15	-	-	PUNCT
easat-1680	350	16	year	year	NOUN
easat-1680	350	17	financial	financial	ADJ
easat-1680	350	18	data	datum	NOUN
easat-1680	350	19	for	for	ADP
easat-1680	350	20	the	the	DET
easat-1680	350	21	selected	select	VERB
easat-1680	350	22	companies	company	NOUN
easat-1680	350	23	and	and	CCONJ
easat-1680	350	24	each	each	DET
easat-1680	350	25	financial	financial	ADJ
easat-1680	350	26	year	year	NOUN
easat-1680	350	27	data	datum	NOUN
easat-1680	350	28	should	should	AUX
easat-1680	350	29	comprise	comprise	VERB
easat-1680	350	30	one	one	NUM
easat-1680	350	31	full	full	ADJ
easat-1680	350	32	year	year	NOUN
easat-1680	350	33	accounting	accounting	NOUN
easat-1680	350	34	cycle	cycle	NOUN
easat-1680	350	35	.	.	PUNCT
easat-1680	351	1	a	a	DET
easat-1680	351	2	small	small	ADJ
easat-1680	351	3	sample	sample	NOUN
easat-1680	351	4	size	size	NOUN
easat-1680	351	5	could	could	AUX
easat-1680	351	6	lower	lower	VERB
easat-1680	351	7	the	the	DET
easat-1680	351	8	statistical	statistical	ADJ
easat-1680	351	9	power	power	NOUN
easat-1680	351	10	of	of	ADP
easat-1680	351	11	a	a	DET
easat-1680	351	12	study	study	NOUN
easat-1680	351	13	,	,	PUNCT
easat-1680	351	14	causing	cause	VERB
easat-1680	351	15	less	less	ADV
easat-1680	351	16	accurate	accurate	ADJ
easat-1680	351	17	parameter	parameter	NOUN
easat-1680	351	18	estimates	estimate	NOUN
easat-1680	351	19	and	and	CCONJ
easat-1680	351	20	reducing	reduce	VERB
easat-1680	351	21	the	the	DET
easat-1680	351	22	probability	probability	NOUN
easat-1680	351	23	of	of	ADP
easat-1680	351	24	fulfilling	fulfil	VERB
easat-1680	351	25	the	the	DET
easat-1680	351	26	research	research	NOUN
easat-1680	351	27	objectives	objective	NOUN
easat-1680	351	28	.	.	PUNCT
easat-1680	352	1	second	second	ADJ
easat-1680	352	2	,	,	PUNCT
easat-1680	352	3	the	the	DET
easat-1680	352	4	study	study	NOUN
easat-1680	352	5	excluded	exclude	VERB
easat-1680	352	6	control	control	NOUN
easat-1680	352	7	variables	variable	NOUN
easat-1680	352	8	in	in	ADP
easat-1680	352	9	the	the	DET
easat-1680	352	10	model	model	NOUN
easat-1680	352	11	,	,	PUNCT
easat-1680	352	12	which	which	PRON
easat-1680	352	13	could	could	AUX
easat-1680	352	14	influence	influence	VERB
easat-1680	352	15	the	the	DET
easat-1680	352	16	outcome	outcome	NOUN
easat-1680	352	17	.	.	PUNCT
easat-1680	353	1	apart	apart	ADV
easat-1680	353	2	from	from	ADP
easat-1680	353	3	cash	cash	NOUN
easat-1680	353	4	flows	flow	NOUN
easat-1680	353	5	,	,	PUNCT
easat-1680	353	6	various	various	ADJ
easat-1680	353	7	other	other	ADJ
easat-1680	353	8	factors	factor	NOUN
easat-1680	353	9	might	might	AUX
easat-1680	353	10	impact	impact	VERB
easat-1680	353	11	company	company	NOUN
easat-1680	353	12	performance	performance	NOUN
easat-1680	353	13	,	,	PUNCT
easat-1680	353	14	such	such	ADJ
easat-1680	353	15	as	as	ADP
easat-1680	353	16	total	total	ADJ
easat-1680	353	17	assets	asset	NOUN
easat-1680	353	18	and	and	CCONJ
easat-1680	353	19	revenue	revenue	NOUN
easat-1680	353	20	.	.	PUNCT
easat-1680	354	1	third	third	ADJ
easat-1680	354	2	,	,	PUNCT
easat-1680	354	3	the	the	DET
easat-1680	354	4	data	data	NOUN
easat-1680	354	5	is	be	AUX
easat-1680	354	6	solely	solely	ADV
easat-1680	354	7	based	base	VERB
easat-1680	354	8	on	on	ADP
easat-1680	354	9	the	the	DET
easat-1680	354	10	cash	cash	NOUN
easat-1680	354	11	flow	flow	NOUN
easat-1680	354	12	patternsdifferent	patternsdifferent	NOUN
easat-1680	354	13	combinations	combination	NOUN
easat-1680	354	14	of	of	ADP
easat-1680	354	15	cash	cash	NOUN
easat-1680	354	16	flow	flow	NOUN
easat-1680	354	17	from	from	ADP
easat-1680	354	18	operating	operate	VERB
easat-1680	354	19	activities	activity	NOUN
easat-1680	354	20	,	,	PUNCT
easat-1680	354	21	investing	investing	NOUN
easat-1680	354	22	activities	activity	NOUN
easat-1680	354	23	,	,	PUNCT
easat-1680	354	24	and	and	CCONJ
easat-1680	354	25	financing	financing	NOUN
easat-1680	354	26	activities	activity	NOUN
easat-1680	354	27	without	without	ADP
easat-1680	354	28	including	include	VERB
easat-1680	354	29	the	the	DET
easat-1680	354	30	magnitude	magnitude	NOUN
easat-1680	354	31	193	193	NUM
easat-1680	354	32	edelweiss	edelweiss	PROPN
easat-1680	354	33	applied	apply	VERB
easat-1680	354	34	science	science	NOUN
easat-1680	354	35	and	and	CCONJ
easat-1680	354	36	technology	technology	NOUN
easat-1680	354	37	issn	issn	PROPN
easat-1680	354	38	:	:	PUNCT
easat-1680	354	39	2576	2576	NUM
easat-1680	354	40	-	-	SYM
easat-1680	354	41	8484	8484	NUM
easat-1680	354	42	vol	vol	NOUN
easat-1680	354	43	.	.	PROPN
easat-1680	355	1	8	8	NUM
easat-1680	355	2	,	,	PUNCT
easat-1680	355	3	no	no	INTJ
easat-1680	355	4	.	.	NOUN
easat-1680	355	5	5	5	NUM
easat-1680	355	6	:	:	SYM
easat-1680	355	7	179	179	NUM
easat-1680	355	8	-	-	SYM
easat-1680	355	9	194	194	NUM
easat-1680	355	10	,	,	PUNCT
easat-1680	355	11	2024	2024	NUM
easat-1680	355	12	doi	doi	NOUN
easat-1680	355	13	:	:	PUNCT
easat-1680	355	14	10.55214/25768484.v8i5.1680	10.55214/25768484.v8i5.1680	NUM
easat-1680	355	15	©	©	PROPN
easat-1680	355	16	2024	2024	NUM
easat-1680	355	17	by	by	ADP
easat-1680	355	18	the	the	DET
easat-1680	355	19	authors	author	NOUN
easat-1680	355	20	;	;	PUNCT
easat-1680	355	21	licensee	licensee	NOUN
easat-1680	355	22	learning	learn	VERB
easat-1680	355	23	gate	gate	NOUN
easat-1680	355	24	of	of	ADP
easat-1680	355	25	cash	cash	NOUN
easat-1680	355	26	flows	flow	NOUN
easat-1680	355	27	across	across	ADP
easat-1680	355	28	the	the	DET
easat-1680	355	29	elements	element	NOUN
easat-1680	355	30	or	or	CCONJ
easat-1680	355	31	the	the	DET
easat-1680	355	32	changes	change	NOUN
easat-1680	355	33	of	of	ADP
easat-1680	355	34	the	the	DET
easat-1680	355	35	cash	cash	NOUN
easat-1680	355	36	flow	flow	NOUN
easat-1680	355	37	elements	element	NOUN
easat-1680	355	38	over	over	ADP
easat-1680	355	39	time	time	NOUN
easat-1680	355	40	,	,	PUNCT
easat-1680	355	41	which	which	PRON
easat-1680	355	42	could	could	AUX
easat-1680	355	43	indicate	indicate	VERB
easat-1680	355	44	signs	sign	NOUN
easat-1680	355	45	of	of	ADP
easat-1680	355	46	financial	financial	ADJ
easat-1680	355	47	distress	distress	NOUN
easat-1680	355	48	.	.	PUNCT
easat-1680	356	1	future	future	ADJ
easat-1680	356	2	studies	study	NOUN
easat-1680	356	3	should	should	AUX
easat-1680	356	4	expand	expand	VERB
easat-1680	356	5	the	the	DET
easat-1680	356	6	number	number	NOUN
easat-1680	356	7	of	of	ADP
easat-1680	356	8	companies	company	NOUN
easat-1680	356	9	in	in	ADP
easat-1680	356	10	the	the	DET
easat-1680	356	11	sample	sample	NOUN
easat-1680	356	12	to	to	PART
easat-1680	356	13	gain	gain	VERB
easat-1680	356	14	a	a	DET
easat-1680	356	15	more	more	ADV
easat-1680	356	16	accurate	accurate	ADJ
easat-1680	356	17	result	result	NOUN
easat-1680	356	18	.	.	PUNCT
easat-1680	357	1	data	datum	NOUN
easat-1680	357	2	can	can	AUX
easat-1680	357	3	be	be	AUX
easat-1680	357	4	gathered	gather	VERB
easat-1680	357	5	according	accord	VERB
easat-1680	357	6	to	to	ADP
easat-1680	357	7	companies	company	NOUN
easat-1680	357	8	under	under	ADP
easat-1680	357	9	pn17	pn17	PROPN
easat-1680	357	10	and	and	CCONJ
easat-1680	357	11	gn3	gn3	NOUN
easat-1680	357	12	over	over	ADP
easat-1680	357	13	a	a	DET
easat-1680	357	14	certain	certain	ADJ
easat-1680	357	15	period	period	NOUN
easat-1680	357	16	to	to	PART
easat-1680	357	17	expand	expand	VERB
easat-1680	357	18	the	the	DET
easat-1680	357	19	sample	sample	NOUN
easat-1680	357	20	size	size	NOUN
easat-1680	357	21	,	,	PUNCT
easat-1680	357	22	and	and	CCONJ
easat-1680	357	23	the	the	DET
easat-1680	357	24	data	data	NOUN
easat-1680	357	25	collection	collection	NOUN
easat-1680	357	26	can	can	AUX
easat-1680	357	27	be	be	AUX
easat-1680	357	28	increased	increase	VERB
easat-1680	357	29	to	to	ADP
easat-1680	357	30	five	five	NUM
easat-1680	357	31	years	year	NOUN
easat-1680	357	32	instead	instead	ADV
easat-1680	357	33	of	of	ADP
easat-1680	357	34	the	the	DET
easat-1680	357	35	three	three	NUM
easat-1680	357	36	years	year	NOUN
easat-1680	357	37	as	as	ADP
easat-1680	357	38	in	in	ADP
easat-1680	357	39	past	past	ADJ
easat-1680	357	40	studies	study	NOUN
easat-1680	357	41	.	.	PUNCT
easat-1680	358	1	future	future	ADJ
easat-1680	358	2	studies	study	NOUN
easat-1680	358	3	should	should	AUX
easat-1680	358	4	combine	combine	VERB
easat-1680	358	5	financial	financial	ADJ
easat-1680	358	6	ratios	ratio	NOUN
easat-1680	358	7	with	with	ADP
easat-1680	358	8	the	the	DET
easat-1680	358	9	cash	cash	NOUN
easat-1680	358	10	flow	flow	NOUN
easat-1680	358	11	patterns	pattern	NOUN
easat-1680	358	12	in	in	ADP
easat-1680	358	13	the	the	DET
easat-1680	358	14	analysis	analysis	NOUN
easat-1680	358	15	to	to	PART
easat-1680	358	16	gain	gain	VERB
easat-1680	358	17	more	more	ADJ
easat-1680	358	18	predictive	predictive	ADJ
easat-1680	358	19	results	result	NOUN
easat-1680	358	20	for	for	ADP
easat-1680	358	21	financial	financial	ADJ
easat-1680	358	22	distress	distress	NOUN
easat-1680	358	23	as	as	SCONJ
easat-1680	358	24	the	the	DET
easat-1680	358	25	financial	financial	ADJ
easat-1680	358	26	performance	performance	NOUN
easat-1680	358	27	of	of	ADP
easat-1680	358	28	a	a	DET
easat-1680	358	29	company	company	NOUN
easat-1680	358	30	depends	depend	VERB
easat-1680	358	31	on	on	ADP
easat-1680	358	32	the	the	DET
easat-1680	358	33	cash	cash	NOUN
easat-1680	358	34	flows	flow	NOUN
easat-1680	358	35	,	,	PUNCT
easat-1680	358	36	income	income	NOUN
easat-1680	358	37	statement	statement	NOUN
easat-1680	358	38	,	,	PUNCT
easat-1680	358	39	and	and	CCONJ
easat-1680	358	40	balance	balance	NOUN
easat-1680	358	41	sheet	sheet	NOUN
easat-1680	358	42	components	component	NOUN
easat-1680	358	43	.	.	PUNCT
easat-1680	359	1	ratios	ratio	NOUN
easat-1680	359	2	such	such	ADJ
easat-1680	359	3	as	as	ADP
easat-1680	359	4	the	the	DET
easat-1680	359	5	liquidity	liquidity	NOUN
easat-1680	359	6	ratios	ratio	NOUN
easat-1680	359	7	and	and	CCONJ
easat-1680	359	8	the	the	DET
easat-1680	359	9	debt	debt	NOUN
easat-1680	359	10	ratios	ratio	NOUN
easat-1680	359	11	are	be	AUX
easat-1680	359	12	good	good	ADJ
easat-1680	359	13	indicators	indicator	NOUN
easat-1680	359	14	of	of	ADP
easat-1680	359	15	financial	financial	ADJ
easat-1680	359	16	distress	distress	NOUN
easat-1680	359	17	.	.	PUNCT
easat-1680	360	1	combining	combine	VERB
easat-1680	360	2	both	both	DET
easat-1680	360	3	methods	method	NOUN
easat-1680	360	4	could	could	AUX
easat-1680	360	5	produce	produce	VERB
easat-1680	360	6	an	an	DET
easat-1680	360	7	interesting	interesting	ADJ
easat-1680	360	8	avenue	avenue	NOUN
easat-1680	360	9	for	for	ADP
easat-1680	360	10	future	future	ADJ
easat-1680	360	11	research	research	NOUN
easat-1680	360	12	.	.	PUNCT
easat-1680	361	1	the	the	DET
easat-1680	361	2	magnitude	magnitude	NOUN
easat-1680	361	3	of	of	ADP
easat-1680	361	4	the	the	DET
easat-1680	361	5	cash	cash	NOUN
easat-1680	361	6	inflow	inflow	NOUN
easat-1680	361	7	and	and	CCONJ
easat-1680	361	8	outflow	outflow	NOUN
easat-1680	361	9	across	across	ADP
easat-1680	361	10	the	the	DET
easat-1680	361	11	cash	cash	NOUN
easat-1680	361	12	flow	flow	NOUN
easat-1680	361	13	elements	element	NOUN
easat-1680	361	14	can	can	AUX
easat-1680	361	15	also	also	ADV
easat-1680	361	16	predict	predict	VERB
easat-1680	361	17	financial	financial	ADJ
easat-1680	361	18	distress	distress	NOUN
easat-1680	361	19	.	.	PUNCT
easat-1680	362	1	positive	positive	ADJ
easat-1680	362	2	cash	cash	NOUN
easat-1680	362	3	flows	flow	VERB
easat-1680	362	4	from	from	ADP
easat-1680	362	5	all	all	DET
easat-1680	362	6	three	three	NUM
easat-1680	362	7	elements	element	NOUN
easat-1680	362	8	could	could	AUX
easat-1680	362	9	signify	signify	VERB
easat-1680	362	10	a	a	DET
easat-1680	362	11	healthy	healthy	ADJ
easat-1680	362	12	company	company	NOUN
easat-1680	362	13	.	.	PUNCT
easat-1680	363	1	nonetheless	nonetheless	ADV
easat-1680	363	2	,	,	PUNCT
easat-1680	363	3	the	the	DET
easat-1680	363	4	magnitudes	magnitude	NOUN
easat-1680	363	5	of	of	ADP
easat-1680	363	6	the	the	DET
easat-1680	363	7	cash	cash	NOUN
easat-1680	363	8	flows	flow	NOUN
easat-1680	363	9	might	might	AUX
easat-1680	363	10	be	be	AUX
easat-1680	363	11	small	small	ADJ
easat-1680	363	12	,	,	PUNCT
easat-1680	363	13	which	which	PRON
easat-1680	363	14	is	be	AUX
easat-1680	363	15	detrimental	detrimental	ADJ
easat-1680	363	16	if	if	SCONJ
easat-1680	363	17	the	the	DET
easat-1680	363	18	company	company	NOUN
easat-1680	363	19	needs	need	VERB
easat-1680	363	20	to	to	PART
easat-1680	363	21	repay	repay	VERB
easat-1680	363	22	debts	debt	NOUN
easat-1680	363	23	in	in	ADP
easat-1680	363	24	subsequent	subsequent	ADJ
easat-1680	363	25	years	year	NOUN
easat-1680	363	26	.	.	PUNCT
easat-1680	364	1	the	the	DET
easat-1680	364	2	situation	situation	NOUN
easat-1680	364	3	may	may	AUX
easat-1680	364	4	not	not	PART
easat-1680	364	5	be	be	AUX
easat-1680	364	6	apparent	apparent	ADJ
easat-1680	364	7	by	by	ADP
easat-1680	364	8	solely	solely	ADV
easat-1680	364	9	observing	observe	VERB
easat-1680	364	10	the	the	DET
easat-1680	364	11	cash	cash	NOUN
easat-1680	364	12	flow	flow	NOUN
easat-1680	364	13	pattern	pattern	NOUN
easat-1680	364	14	.	.	PUNCT
easat-1680	365	1	thus	thus	ADV
easat-1680	365	2	,	,	PUNCT
easat-1680	365	3	future	future	ADJ
easat-1680	365	4	research	research	NOUN
easat-1680	365	5	should	should	AUX
easat-1680	365	6	analyse	analyse	VERB
easat-1680	365	7	the	the	DET
easat-1680	365	8	magnitude	magnitude	NOUN
easat-1680	365	9	of	of	ADP
easat-1680	365	10	the	the	DET
easat-1680	365	11	cash	cash	NOUN
easat-1680	365	12	inflow	inflow	NOUN
easat-1680	365	13	and	and	CCONJ
easat-1680	365	14	cash	cash	NOUN
easat-1680	365	15	outflow	outflow	NOUN
easat-1680	365	16	to	to	PART
easat-1680	365	17	predict	predict	VERB
easat-1680	365	18	financial	financial	ADJ
easat-1680	365	19	distress	distress	NOUN
easat-1680	365	20	.	.	PUNCT
easat-1680	366	1	copyright	copyright	NOUN
easat-1680	366	2	:	:	PUNCT
easat-1680	366	3	©	©	PROPN
easat-1680	366	4	2024	2024	NUM
easat-1680	366	5	by	by	ADP
easat-1680	366	6	the	the	DET
easat-1680	366	7	authors	author	NOUN
easat-1680	366	8	.	.	PUNCT
easat-1680	367	1	this	this	DET
easat-1680	367	2	article	article	NOUN
easat-1680	367	3	is	be	AUX
easat-1680	367	4	an	an	DET
easat-1680	367	5	open	open	ADJ
easat-1680	367	6	access	access	NOUN
easat-1680	367	7	article	article	NOUN
easat-1680	367	8	distributed	distribute	VERB
easat-1680	367	9	under	under	ADP
easat-1680	367	10	the	the	DET
easat-1680	367	11	terms	term	NOUN
easat-1680	367	12	and	and	CCONJ
easat-1680	367	13	conditions	condition	NOUN
easat-1680	367	14	of	of	ADP
easat-1680	367	15	the	the	DET
easat-1680	367	16	creative	creative	ADJ
easat-1680	367	17	commons	common	NOUN
easat-1680	367	18	attribution	attribution	NOUN
easat-1680	367	19	(	(	PUNCT
easat-1680	367	20	cc	cc	NOUN
easat-1680	367	21	by	by	ADP
easat-1680	367	22	)	)	PUNCT
easat-1680	367	23	license	license	NOUN
easat-1680	367	24	(	(	PUNCT
easat-1680	367	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-1680	367	26	)	)	PUNCT
easat-1680	367	27	.	.	PUNCT
easat-1680	368	1	references	reference	NOUN
easat-1680	368	2	[	[	X
easat-1680	368	3	1	1	NUM
easat-1680	368	4	]	]	X
easat-1680	368	5	abdullah	abdullah	PROPN
easat-1680	368	6	,	,	PUNCT
easat-1680	368	7	n.a.h	n.a.h	NOUN
easat-1680	368	8	.	.	PROPN
easat-1680	368	9	,	,	PUNCT
easat-1680	368	10	ahmad	ahmad	PROPN
easat-1680	368	11	,	,	PUNCT
easat-1680	368	12	a.h	a.h	PROPN
easat-1680	368	13	.	.	PROPN
easat-1680	368	14	,	,	PUNCT
easat-1680	368	15	zainudin	zainudin	PROPN
easat-1680	368	16	,	,	PUNCT
easat-1680	368	17	n.	n.	PROPN
easat-1680	368	18	and	and	CCONJ
easat-1680	368	19	md	md	PROPN
easat-1680	368	20	rus	rus	PROPN
easat-1680	368	21	,	,	PUNCT
easat-1680	368	22	r.	r.	PROPN
easat-1680	368	23	(	(	PUNCT
easat-1680	368	24	2019	2019	NUM
easat-1680	368	25	)	)	PUNCT
easat-1680	368	26	'	'	PUNCT
easat-1680	368	27	predicting	predict	VERB
easat-1680	368	28	financially	financially	ADV
easat-1680	368	29	distressed	distressed	ADJ
easat-1680	368	30	smalland	smalland	NOUN
easat-1680	368	31	medium	medium	ADJ
easat-1680	368	32	-	-	PUNCT
easat-1680	368	33	sized	sized	ADJ
easat-1680	368	34	enterprises	enterprise	NOUN
easat-1680	368	35	in	in	ADP
easat-1680	368	36	malaysia	malaysia	PROPN
easat-1680	368	37	'	'	PUNCT
easat-1680	368	38	,	,	PUNCT
easat-1680	368	39	global	global	ADJ
easat-1680	368	40	business	business	NOUN
easat-1680	368	41	review	review	PROPN
easat-1680	368	42	,	,	PUNCT
easat-1680	368	43	vol	vol	NOUN
easat-1680	368	44	.	.	PROPN
easat-1680	368	45	20	20	NUM
easat-1680	368	46	no	no	NOUN
easat-1680	368	47	.	.	NOUN
easat-1680	369	1	3	3	NUM
easat-1680	369	2	,	,	PUNCT
easat-1680	369	3	pp	pp	ADJ
easat-1680	369	4	.	.	PUNCT
easat-1680	370	1	627–639	627–639	NUM
easat-1680	370	2	.	.	PUNCT
easat-1680	371	1	https://doi.org/10.1177/0972150919837053	https://doi.org/10.1177/0972150919837053	VERB
easat-1680	372	1	[	[	X
easat-1680	372	2	2	2	NUM
easat-1680	372	3	]	]	X
easat-1680	372	4	andrade	andrade	PROPN
easat-1680	372	5	,	,	PUNCT
easat-1680	372	6	g.	g.	PROPN
easat-1680	372	7	and	and	CCONJ
easat-1680	372	8	kaplan	kaplan	PROPN
easat-1680	372	9	,	,	PUNCT
easat-1680	372	10	s.n	s.n	PROPN
easat-1680	372	11	.	.	PROPN
easat-1680	372	12	(	(	PUNCT
easat-1680	372	13	1998	1998	NUM
easat-1680	372	14	)	)	PUNCT
easat-1680	372	15	'	'	PUNCT
easat-1680	372	16	how	how	SCONJ
easat-1680	372	17	costly	costly	ADJ
easat-1680	372	18	is	be	AUX
easat-1680	372	19	financial	financial	ADJ
easat-1680	372	20	(	(	PUNCT
easat-1680	372	21	not	not	PART
easat-1680	372	22	economic	economic	ADJ
easat-1680	372	23	)	)	PUNCT
easat-1680	372	24	distress	distress	NOUN
easat-1680	372	25	?	?	PUNCT
easat-1680	372	26	evidence	evidence	NOUN
easat-1680	372	27	from	from	ADP
easat-1680	372	28	highly	highly	ADV
easat-1680	372	29	leveraged	leverage	VERB
easat-1680	372	30	transactions	transaction	NOUN
easat-1680	372	31	that	that	PRON
easat-1680	372	32	became	become	VERB
easat-1680	372	33	distressed	distressed	ADJ
easat-1680	372	34	'	'	PUNCT
easat-1680	372	35	,	,	PUNCT
easat-1680	372	36	journal	journal	NOUN
easat-1680	372	37	of	of	ADP
easat-1680	372	38	finance	finance	NOUN
easat-1680	372	39	,	,	PUNCT
easat-1680	372	40	vol	vol	NOUN
easat-1680	372	41	.	.	PROPN
easat-1680	373	1	53	53	NUM
easat-1680	373	2	no	no	NOUN
easat-1680	373	3	.	.	NOUN
easat-1680	373	4	5	5	NUM
easat-1680	373	5	,	,	PUNCT
easat-1680	373	6	pp	pp	ADJ
easat-1680	373	7	.	.	PUNCT
easat-1680	374	1	1443–1493	1443–1493	NUM
easat-1680	374	2	.	.	PUNCT
easat-1680	375	1	https://doi.org/10.1111/00221082.00062	https://doi.org/10.1111/00221082.00062	PRON
easat-1680	376	1	[	[	X
easat-1680	376	2	3	3	NUM
easat-1680	376	3	]	]	X
easat-1680	376	4	arlov	arlov	ADJ
easat-1680	376	5	,	,	PUNCT
easat-1680	376	6	o.	o.	NOUN
easat-1680	376	7	,	,	PUNCT
easat-1680	376	8	rankov	rankov	NOUN
easat-1680	376	9	,	,	PUNCT
easat-1680	376	10	s.	s.	PROPN
easat-1680	376	11	and	and	CCONJ
easat-1680	376	12	kotlica	kotlica	PROPN
easat-1680	376	13	,	,	PUNCT
easat-1680	376	14	s.	s.	PROPN
easat-1680	376	15	(	(	PUNCT
easat-1680	376	16	2011	2011	NUM
easat-1680	376	17	)	)	PUNCT
easat-1680	376	18	'	'	PUNCT
easat-1680	376	19	cash	cash	NOUN
easat-1680	376	20	flow	flow	NOUN
easat-1680	376	21	in	in	ADP
easat-1680	376	22	predicting	predict	VERB
easat-1680	376	23	financial	financial	ADJ
easat-1680	376	24	distress	distress	NOUN
easat-1680	376	25	and	and	CCONJ
easat-1680	376	26	bankruptcy	bankruptcy	NOUN
easat-1680	376	27	'	'	PUNCT
easat-1680	376	28	,	,	PUNCT
easat-1680	376	29	advances	advance	VERB
easat-1680	376	30	in	in	ADP
easat-1680	376	31	environmental	environmental	ADJ
easat-1680	376	32	science	science	NOUN
easat-1680	376	33	and	and	CCONJ
easat-1680	376	34	energy	energy	NOUN
easat-1680	376	35	planning	planning	NOUN
easat-1680	376	36	,	,	PUNCT
easat-1680	376	37	pp	pp	X
easat-1680	376	38	.	.	PUNCT
easat-1680	377	1	88–93	88–93	NUM
easat-1680	377	2	.	.	PUNCT
easat-1680	378	1	http://www.wseas.us/elibrary/conferences/2015/tenerife/envir/envir-11.pdf	http://www.wseas.us/elibrary/conferences/2015/tenerife/envir/envir-11.pdf	PRON
easat-1680	378	2	[	[	X
easat-1680	378	3	4	4	NUM
easat-1680	378	4	]	]	X
easat-1680	378	5	arshad	arshad	PROPN
easat-1680	378	6	,	,	PUNCT
easat-1680	378	7	r.	r.	PROPN
easat-1680	378	8	,	,	PUNCT
easat-1680	378	9	iqbal	iqbal	PROPN
easat-1680	378	10	,	,	PUNCT
easat-1680	378	11	s.m	s.m	PROPN
easat-1680	378	12	.	.	PROPN
easat-1680	378	13	and	and	CCONJ
easat-1680	378	14	omar	omar	PROPN
easat-1680	378	15	,	,	PUNCT
easat-1680	378	16	n.	n.	NOUN
easat-1680	378	17	(	(	PUNCT
easat-1680	378	18	2015	2015	NUM
easat-1680	378	19	)	)	PUNCT
easat-1680	378	20	'	'	PUNCT
easat-1680	378	21	prediction	prediction	NOUN
easat-1680	378	22	of	of	ADP
easat-1680	378	23	business	business	NOUN
easat-1680	378	24	failure	failure	NOUN
easat-1680	378	25	and	and	CCONJ
easat-1680	378	26	fraudulent	fraudulent	ADJ
easat-1680	378	27	financial	financial	ADJ
easat-1680	378	28	reporting	reporting	NOUN
easat-1680	378	29	:	:	PUNCT
easat-1680	378	30	evidence	evidence	NOUN
easat-1680	378	31	from	from	ADP
easat-1680	378	32	malaysia	malaysia	PROPN
easat-1680	378	33	'	'	PUNCT
easat-1680	378	34	,	,	PUNCT
easat-1680	378	35	indian	indian	PROPN
easat-1680	378	36	journal	journal	NOUN
easat-1680	378	37	of	of	ADP
easat-1680	378	38	corporate	corporate	ADJ
easat-1680	378	39	governance	governance	NOUN
easat-1680	378	40	,	,	PUNCT
easat-1680	378	41	vol	vol	NOUN
easat-1680	378	42	.	.	PROPN
easat-1680	378	43	8	8	NUM
easat-1680	379	1	no	no	NOUN
easat-1680	379	2	.	.	NOUN
easat-1680	379	3	1	1	NUM
easat-1680	379	4	,	,	PUNCT
easat-1680	379	5	pp	pp	ADJ
easat-1680	379	6	.	.	PUNCT
easat-1680	380	1	34–53	34–53	NUM
easat-1680	380	2	.	.	PUNCT
easat-1680	380	3	https://doi.org/10.1177/0974686215574424	https://doi.org/10.1177/0974686215574424	X
easat-1680	381	1	[	[	X
easat-1680	381	2	5	5	NUM
easat-1680	381	3	]	]	X
easat-1680	381	4	bahnson	bahnson	NOUN
easat-1680	381	5	,	,	PUNCT
easat-1680	381	6	p.r	p.r	PROPN
easat-1680	381	7	.	.	PROPN
easat-1680	381	8	and	and	CCONJ
easat-1680	381	9	bartley	bartley	PROPN
easat-1680	381	10	,	,	PUNCT
easat-1680	381	11	j.w	j.w	PROPN
easat-1680	381	12	.	.	PROPN
easat-1680	381	13	(	(	PUNCT
easat-1680	381	14	1992	1992	NUM
easat-1680	381	15	)	)	PUNCT
easat-1680	381	16	'	'	PUNCT
easat-1680	381	17	the	the	DET
easat-1680	381	18	sensitivity	sensitivity	NOUN
easat-1680	381	19	of	of	ADP
easat-1680	381	20	failure	failure	NOUN
easat-1680	381	21	prediction	prediction	NOUN
easat-1680	381	22	models	model	NOUN
easat-1680	381	23	to	to	ADP
easat-1680	381	24	alternative	alternative	ADJ
easat-1680	381	25	definitions	definition	NOUN
easat-1680	381	26	of	of	ADP
easat-1680	381	27	failure	failure	NOUN
easat-1680	381	28	'	'	PUNCT
easat-1680	381	29	,	,	PUNCT
easat-1680	381	30	advances	advance	VERB
easat-1680	381	31	in	in	ADP
easat-1680	381	32	accounting	accounting	NOUN
easat-1680	381	33	,	,	PUNCT
easat-1680	381	34	vol	vol	NOUN
easat-1680	381	35	.	.	PROPN
easat-1680	382	1	10	10	NUM
easat-1680	382	2	,	,	PUNCT
easat-1680	382	3	pp	pp	ADJ
easat-1680	382	4	.	.	PUNCT
easat-1680	383	1	255–278	255–278	NUM
easat-1680	383	2	.	.	PUNCT
easat-1680	384	1	[	[	X
easat-1680	384	2	6	6	NUM
easat-1680	384	3	]	]	PUNCT
easat-1680	384	4	banks	bank	NOUN
easat-1680	384	5	,	,	PUNCT
easat-1680	384	6	e.	e.	PROPN
easat-1680	384	7	(	(	PUNCT
easat-1680	384	8	2005	2005	NUM
easat-1680	384	9	)	)	PUNCT
easat-1680	384	10	financial	financial	ADJ
easat-1680	384	11	lexicon	lexicon	NOUN
easat-1680	384	12	,	,	PUNCT
easat-1680	384	13	a	a	DET
easat-1680	384	14	compendium	compendium	NOUN
easat-1680	384	15	of	of	ADP
easat-1680	384	16	financial	financial	ADJ
easat-1680	384	17	definitions	definition	NOUN
easat-1680	384	18	,	,	PUNCT
easat-1680	384	19	acronyms	acronym	NOUN
easat-1680	384	20	,	,	PUNCT
easat-1680	384	21	and	and	CCONJ
easat-1680	384	22	colloquialisms	colloquialisms	ADV
easat-1680	384	23	,	,	PUNCT
easat-1680	384	24	1st	1st	ADJ
easat-1680	384	25	ed	ed	NOUN
easat-1680	384	26	.	.	PROPN
easat-1680	384	27	,	,	PUNCT
easat-1680	384	28	palgrave	palgrave	PROPN
easat-1680	384	29	macmillan	macmillan	PROPN
easat-1680	384	30	.	.	PUNCT
easat-1680	385	1	[	[	X
easat-1680	385	2	7	7	NUM
easat-1680	385	3	]	]	X
easat-1680	385	4	beaver	beaver	PROPN
easat-1680	385	5	,	,	PUNCT
easat-1680	385	6	w.h	w.h	PROPN
easat-1680	385	7	.	.	PROPN
easat-1680	385	8	(	(	PUNCT
easat-1680	385	9	1966	1966	NUM
easat-1680	385	10	)	)	PUNCT
easat-1680	385	11	'	'	PUNCT
easat-1680	385	12	financial	financial	ADJ
easat-1680	385	13	ratios	ratio	NOUN
easat-1680	385	14	as	as	ADP
easat-1680	385	15	predictors	predictor	NOUN
easat-1680	385	16	of	of	ADP
easat-1680	385	17	failure	failure	NOUN
easat-1680	385	18	'	'	PUNCT
easat-1680	385	19	,	,	PUNCT
easat-1680	385	20	journal	journal	NOUN
easat-1680	385	21	of	of	ADP
easat-1680	385	22	accounting	accounting	NOUN
easat-1680	385	23	research	research	NOUN
easat-1680	385	24	,	,	PUNCT
easat-1680	385	25	vol	vol	NOUN
easat-1680	385	26	.	.	PROPN
easat-1680	385	27	4	4	NUM
easat-1680	385	28	,	,	PUNCT
easat-1680	385	29	pp	pp	ADJ
easat-1680	385	30	.	.	PUNCT
easat-1680	386	1	71	71	NUM
easat-1680	386	2	-	-	SYM
easat-1680	386	3	111	111	NUM
easat-1680	386	4	.	.	PUNCT
easat-1680	386	5	https://doi.org/10.2307/2490171	https://doi.org/10.2307/2490171	NOUN
easat-1680	387	1	[	[	X
easat-1680	387	2	8	8	NUM
easat-1680	387	3	]	]	X
easat-1680	387	4	brigham	brigham	PROPN
easat-1680	387	5	,	,	PUNCT
easat-1680	387	6	f.	f.	PROPN
easat-1680	387	7	,	,	PUNCT
easat-1680	387	8	eugene	eugene	PROPN
easat-1680	387	9	,	,	PUNCT
easat-1680	387	10	c.	c.	PROPN
easat-1680	387	11	,	,	PUNCT
easat-1680	387	12	louis	louis	PROPN
easat-1680	387	13	,	,	PUNCT
easat-1680	387	14	g.	g.	PROPN
easat-1680	387	15	and	and	CCONJ
easat-1680	387	16	ehrhardt	ehrhardt	PROPN
easat-1680	387	17	,	,	PUNCT
easat-1680	387	18	m.c	m.c	PROPN
easat-1680	387	19	.	.	PROPN
easat-1680	387	20	(	(	PUNCT
easat-1680	387	21	1999	1999	NUM
easat-1680	387	22	)	)	PUNCT
easat-1680	387	23	financial	financial	ADJ
easat-1680	387	24	management	management	NOUN
easat-1680	387	25	theory	theory	NOUN
easat-1680	387	26	and	and	CCONJ
easat-1680	387	27	practice	practice	NOUN
easat-1680	387	28	,	,	PUNCT
easat-1680	387	29	9th	9th	ADJ
easat-1680	387	30	ed	ed	NOUN
easat-1680	387	31	.	.	PROPN
easat-1680	387	32	,	,	PUNCT
easat-1680	387	33	harcourt	harcourt	PROPN
easat-1680	387	34	college	college	NOUN
easat-1680	387	35	publishers	publisher	NOUN
easat-1680	387	36	.	.	PUNCT
easat-1680	388	1	[	[	X
easat-1680	388	2	9	9	NUM
easat-1680	388	3	]	]	SYM
easat-1680	388	4	bruwer	bruwer	NOUN
easat-1680	388	5	,	,	PUNCT
easat-1680	388	6	b.w.s	b.w.s	NOUN
easat-1680	388	7	.	.	PUNCT
easat-1680	389	1	and	and	CCONJ
easat-1680	389	2	hamman	hamman	PROPN
easat-1680	389	3	,	,	PUNCT
easat-1680	389	4	w.d	w.d	PROPN
easat-1680	389	5	.	.	PROPN
easat-1680	389	6	(	(	PUNCT
easat-1680	389	7	2005	2005	NUM
easat-1680	389	8	)	)	PUNCT
easat-1680	389	9	'	'	PUNCT
easat-1680	389	10	cash	cash	NOUN
easat-1680	389	11	flow	flow	NOUN
easat-1680	389	12	patterns	pattern	NOUN
easat-1680	389	13	in	in	ADP
easat-1680	389	14	listed	list	VERB
easat-1680	389	15	south	south	ADJ
easat-1680	389	16	african	african	ADJ
easat-1680	389	17	industrial	industrial	ADJ
easat-1680	389	18	companies	company	NOUN
easat-1680	389	19	'	'	PART
easat-1680	389	20	,	,	PUNCT
easat-1680	389	21	meditari	meditari	ADJ
easat-1680	389	22	accountancy	accountancy	NOUN
easat-1680	389	23	research	research	NOUN
easat-1680	389	24	,	,	PUNCT
easat-1680	389	25	vol	vol	NOUN
easat-1680	389	26	.	.	PROPN
easat-1680	389	27	13	13	NUM
easat-1680	389	28	no	no	NOUN
easat-1680	389	29	.	.	NOUN
easat-1680	389	30	1	1	NUM
easat-1680	389	31	,	,	PUNCT
easat-1680	389	32	pp	pp	ADJ
easat-1680	389	33	.	.	PUNCT
easat-1680	390	1	1–17	1–17	NOUN
easat-1680	390	2	.	.	PUNCT
easat-1680	390	3	https://doi.org/10.1108/10222529200500001	https://doi.org/10.1108/10222529200500001	VERB
easat-1680	391	1	[	[	X
easat-1680	391	2	10	10	NUM
easat-1680	391	3	]	]	X
easat-1680	391	4	chan	chan	PROPN
easat-1680	391	5	,	,	PUNCT
easat-1680	391	6	k.c	k.c	PROPN
easat-1680	391	7	.	.	PROPN
easat-1680	391	8	and	and	CCONJ
easat-1680	391	9	chen	chen	PROPN
easat-1680	391	10	,	,	PUNCT
easat-1680	391	11	n.	n.	PROPN
easat-1680	391	12	(	(	PUNCT
easat-1680	391	13	1991	1991	NUM
easat-1680	391	14	)	)	PUNCT
easat-1680	391	15	'	'	PART
easat-1680	391	16	structural	structural	ADJ
easat-1680	391	17	and	and	CCONJ
easat-1680	391	18	return	return	VERB
easat-1680	391	19	characteristics	characteristic	NOUN
easat-1680	391	20	of	of	ADP
easat-1680	391	21	small	small	ADJ
easat-1680	391	22	and	and	CCONJ
easat-1680	391	23	large	large	ADJ
easat-1680	391	24	firms	firm	NOUN
easat-1680	391	25	'	'	PART
easat-1680	391	26	,	,	PUNCT
easat-1680	391	27	the	the	DET
easat-1680	391	28	journal	journal	NOUN
easat-1680	391	29	of	of	ADP
easat-1680	391	30	finance	finance	NOUN
easat-1680	391	31	,	,	PUNCT
easat-1680	391	32	vol	vol	NOUN
easat-1680	391	33	.	.	PROPN
easat-1680	391	34	46	46	NUM
easat-1680	392	1	no	no	INTJ
easat-1680	392	2	.	.	NOUN
easat-1680	393	1	4	4	NUM
easat-1680	393	2	,	,	PUNCT
easat-1680	393	3	pp	pp	ADJ
easat-1680	393	4	.	.	PUNCT
easat-1680	394	1	1467–1484	1467–1484	NUM
easat-1680	394	2	.	.	PUNCT
easat-1680	395	1	https://doi.org/10.1111/j.1540-6261.1991.tb04626.x	https://doi.org/10.1111/j.1540-6261.1991.tb04626.x	PUNCT
easat-1680	396	1	[	[	X
easat-1680	396	2	11	11	NUM
easat-1680	396	3	]	]	X
easat-1680	396	4	cornell	cornell	PROPN
easat-1680	396	5	,	,	PUNCT
easat-1680	396	6	b.	b.	PROPN
easat-1680	396	7	and	and	CCONJ
easat-1680	396	8	shapiro	shapiro	PROPN
easat-1680	396	9	,	,	PUNCT
easat-1680	396	10	a.c	a.c	PROPN
easat-1680	396	11	.	.	PROPN
easat-1680	396	12	(	(	PUNCT
easat-1680	396	13	1987	1987	NUM
easat-1680	396	14	)	)	PUNCT
easat-1680	396	15	'	'	PUNCT
easat-1680	396	16	corporate	corporate	ADJ
easat-1680	396	17	stakeholders	stakeholder	NOUN
easat-1680	396	18	and	and	CCONJ
easat-1680	396	19	corporate	corporate	ADJ
easat-1680	396	20	finance	finance	NOUN
easat-1680	396	21	'	'	PUNCT
easat-1680	396	22	,	,	PUNCT
easat-1680	396	23	financial	financial	ADJ
easat-1680	396	24	management	management	NOUN
easat-1680	396	25	,	,	PUNCT
easat-1680	396	26	vol	vol	NOUN
easat-1680	396	27	.	.	PROPN
easat-1680	397	1	16	16	NUM
easat-1680	397	2	no	no	NOUN
easat-1680	397	3	.	.	NOUN
easat-1680	397	4	1	1	NUM
easat-1680	397	5	,	,	PUNCT
easat-1680	397	6	pp	pp	ADJ
easat-1680	397	7	.	.	PUNCT
easat-1680	398	1	5	5	NUM
easat-1680	398	2	-	-	SYM
easat-1680	398	3	14	14	NUM
easat-1680	398	4	.	.	PUNCT
easat-1680	399	1	https://doi.org/10.2307/3665543	https://doi.org/10.2307/3665543	VERB
easat-1680	400	1	[	[	X
easat-1680	400	2	12	12	NUM
easat-1680	400	3	]	]	X
easat-1680	400	4	dalnial	dalnial	ADJ
easat-1680	400	5	,	,	PUNCT
easat-1680	400	6	h.	h.	PROPN
easat-1680	400	7	,	,	PUNCT
easat-1680	400	8	kamaluddin	kamaluddin	PROPN
easat-1680	400	9	,	,	PUNCT
easat-1680	400	10	a.	a.	PROPN
easat-1680	400	11	,	,	PUNCT
easat-1680	400	12	sanusi	sanusi	PROPN
easat-1680	400	13	,	,	PUNCT
easat-1680	400	14	z.m	z.m	PROPN
easat-1680	400	15	.	.	PROPN
easat-1680	400	16	and	and	CCONJ
easat-1680	400	17	khairuddin	khairuddin	PROPN
easat-1680	400	18	,	,	PUNCT
easat-1680	400	19	k.s	k.s	PROPN
easat-1680	400	20	.	.	PROPN
easat-1680	400	21	(	(	PUNCT
easat-1680	400	22	2014	2014	NUM
easat-1680	400	23	)	)	PUNCT
easat-1680	400	24	'	'	PUNCT
easat-1680	400	25	detecting	detect	VERB
easat-1680	400	26	fraudulent	fraudulent	ADJ
easat-1680	400	27	financial	financial	ADJ
easat-1680	400	28	reporting	reporting	NOUN
easat-1680	400	29	through	through	ADP
easat-1680	400	30	financial	financial	ADJ
easat-1680	400	31	statement	statement	NOUN
easat-1680	400	32	analysis	analysis	NOUN
easat-1680	400	33	'	'	PUNCT
easat-1680	400	34	,	,	PUNCT
easat-1680	400	35	journal	journal	NOUN
easat-1680	400	36	of	of	ADP
easat-1680	400	37	advanced	advanced	ADJ
easat-1680	400	38	management	management	NOUN
easat-1680	400	39	science	science	NOUN
easat-1680	400	40	,	,	PUNCT
easat-1680	400	41	vol	vol	NOUN
easat-1680	400	42	.	.	PROPN
easat-1680	400	43	2	2	NUM
easat-1680	401	1	no	no	NOUN
easat-1680	401	2	.	.	NOUN
easat-1680	401	3	1	1	NUM
easat-1680	401	4	,	,	PUNCT
easat-1680	401	5	pp	pp	ADJ
easat-1680	401	6	.	.	PUNCT
easat-1680	402	1	17–22	17–22	NUM
easat-1680	402	2	.	.	PUNCT
easat-1680	403	1	https://doi.org/10.12720/joams.2.1.17-22	https://doi.org/10.12720/joams.2.1.17-22	PROPN
easat-1680	403	2	[	[	X
easat-1680	403	3	13	13	NUM
easat-1680	403	4	]	]	SYM
easat-1680	403	5	dickinson	dickinson	NOUN
easat-1680	403	6	,	,	PUNCT
easat-1680	403	7	v.	v.	PROPN
easat-1680	403	8	(	(	PUNCT
easat-1680	403	9	2011	2011	NUM
easat-1680	403	10	)	)	PUNCT
easat-1680	403	11	'	'	PUNCT
easat-1680	403	12	cash	cash	NOUN
easat-1680	403	13	flow	flow	NOUN
easat-1680	403	14	patterns	pattern	NOUN
easat-1680	403	15	as	as	ADP
easat-1680	403	16	a	a	DET
easat-1680	403	17	proxy	proxy	NOUN
easat-1680	403	18	for	for	ADP
easat-1680	403	19	firm	firm	ADJ
easat-1680	403	20	life	life	NOUN
easat-1680	403	21	cycle	cycle	NOUN
easat-1680	403	22	'	'	PART
easat-1680	403	23	,	,	PUNCT
easat-1680	403	24	accounting	accounting	NOUN
easat-1680	403	25	review	review	NOUN
easat-1680	403	26	,	,	PUNCT
easat-1680	403	27	vol	vol	NOUN
easat-1680	403	28	.	.	PROPN
easat-1680	403	29	86	86	NUM
easat-1680	404	1	no	no	NOUN
easat-1680	404	2	.	.	NOUN
easat-1680	405	1	6	6	NUM
easat-1680	405	2	,	,	PUNCT
easat-1680	405	3	pp	pp	ADJ
easat-1680	405	4	.	.	PUNCT
easat-1680	406	1	1969	1969	NUM
easat-1680	406	2	–	–	PUNCT
easat-1680	406	3	1994	1994	NUM
easat-1680	406	4	.	.	PUNCT
easat-1680	407	1	https://doi.org/10.2308/accr-10130	https://doi.org/10.2308/accr-10130	NOUN
easat-1680	407	2	[	[	X
easat-1680	407	3	14	14	NUM
easat-1680	407	4	]	]	PUNCT
easat-1680	407	5	field	field	NOUN
easat-1680	407	6	,	,	PUNCT
easat-1680	407	7	a.	a.	NOUN
easat-1680	407	8	(	(	PUNCT
easat-1680	407	9	2018	2018	NUM
easat-1680	407	10	)	)	PUNCT
easat-1680	407	11	discovering	discover	VERB
easat-1680	407	12	statistics	statistic	NOUN
easat-1680	407	13	using	use	VERB
easat-1680	407	14	ibm	ibm	PROPN
easat-1680	407	15	spss	spss	PROPN
easat-1680	407	16	statistics	statistic	NOUN
easat-1680	407	17	,	,	PUNCT
easat-1680	407	18	5th	5th	ADJ
easat-1680	407	19	ed	ed	NOUN
easat-1680	407	20	.	.	PUNCT
easat-1680	407	21	,	,	PUNCT
easat-1680	407	22	sage	sage	NOUN
easat-1680	407	23	publications	publication	NOUN
easat-1680	407	24	ltd	ltd	PROPN
easat-1680	407	25	.	.	PUNCT
easat-1680	408	1	[	[	X
easat-1680	408	2	15	15	NUM
easat-1680	408	3	]	]	X
easat-1680	408	4	foster	foster	PROPN
easat-1680	408	5	,	,	PUNCT
easat-1680	408	6	b.p	b.p	PROPN
easat-1680	408	7	.	.	PROPN
easat-1680	408	8	and	and	CCONJ
easat-1680	408	9	ward	ward	PROPN
easat-1680	408	10	,	,	PUNCT
easat-1680	408	11	t.j	t.j	PROPN
easat-1680	408	12	.	.	PROPN
easat-1680	408	13	(	(	PUNCT
easat-1680	408	14	1997	1997	NUM
easat-1680	408	15	)	)	PUNCT
easat-1680	409	1	'	'	PUNCT
easat-1680	409	2	using	use	VERB
easat-1680	409	3	cash	cash	NOUN
easat-1680	409	4	flow	flow	NOUN
easat-1680	409	5	trends	trend	NOUN
easat-1680	409	6	to	to	PART
easat-1680	409	7	identify	identify	VERB
easat-1680	409	8	risks	risk	NOUN
easat-1680	409	9	of	of	ADP
easat-1680	409	10	bankruptcy	bankruptcy	NOUN
easat-1680	409	11	'	'	PUNCT
easat-1680	409	12	,	,	PUNCT
easat-1680	409	13	the	the	DET
easat-1680	409	14	cpa	cpa	PROPN
easat-1680	409	15	journal	journal	NOUN
easat-1680	409	16	,	,	PUNCT
easat-1680	409	17	vol	vol	NOUN
easat-1680	409	18	.	.	PROPN
easat-1680	409	19	67	67	NUM
easat-1680	410	1	no	no	NOUN
easat-1680	410	2	.	.	NOUN
easat-1680	410	3	9	9	NUM
easat-1680	410	4	,	,	PUNCT
easat-1680	410	5	pp	pp	ADJ
easat-1680	410	6	.	.	PUNCT
easat-1680	411	1	60–61	60–61	NUM
easat-1680	411	2	.	.	PUNCT
easat-1680	412	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-1680	412	2	194	194	NUM
easat-1680	412	3	edelweiss	edelweiss	PROPN
easat-1680	412	4	applied	apply	VERB
easat-1680	412	5	science	science	NOUN
easat-1680	412	6	and	and	CCONJ
easat-1680	412	7	technology	technology	NOUN
easat-1680	412	8	issn	issn	PROPN
easat-1680	412	9	:	:	PUNCT
easat-1680	412	10	2576	2576	NUM
easat-1680	412	11	-	-	SYM
easat-1680	412	12	8484	8484	NUM
easat-1680	412	13	vol	vol	NOUN
easat-1680	412	14	.	.	PROPN
easat-1680	412	15	8	8	NUM
easat-1680	412	16	,	,	PUNCT
easat-1680	412	17	no	no	INTJ
easat-1680	412	18	.	.	NOUN
easat-1680	412	19	5	5	NUM
easat-1680	412	20	:	:	SYM
easat-1680	412	21	179	179	NUM
easat-1680	412	22	-	-	SYM
easat-1680	412	23	194	194	NUM
easat-1680	412	24	,	,	PUNCT
easat-1680	412	25	2024	2024	NUM
easat-1680	412	26	doi	doi	NOUN
easat-1680	412	27	:	:	PUNCT
easat-1680	412	28	10.55214/25768484.v8i5.1680	10.55214/25768484.v8i5.1680	NUM
easat-1680	412	29	©	©	PROPN
easat-1680	412	30	2024	2024	NUM
easat-1680	412	31	by	by	ADP
easat-1680	412	32	the	the	DET
easat-1680	412	33	authors	author	NOUN
easat-1680	412	34	;	;	PUNCT
easat-1680	412	35	licensee	licensee	PROPN
easat-1680	412	36	learning	learning	NOUN
easat-1680	412	37	gate	gate	NOUN
easat-1680	413	1	[	[	X
easat-1680	413	2	16	16	NUM
easat-1680	413	3	]	]	X
easat-1680	413	4	geng	geng	PROPN
easat-1680	413	5	,	,	PUNCT
easat-1680	413	6	r.	r.	PROPN
easat-1680	413	7	,	,	PUNCT
easat-1680	413	8	bose	bose	PROPN
easat-1680	413	9	,	,	PUNCT
easat-1680	413	10	i.	i.	PROPN
easat-1680	413	11	and	and	CCONJ
easat-1680	413	12	chen	chen	PROPN
easat-1680	413	13	,	,	PUNCT
easat-1680	413	14	x.	x.	NOUN
easat-1680	413	15	(	(	PUNCT
easat-1680	413	16	2015	2015	NUM
easat-1680	413	17	)	)	PUNCT
easat-1680	413	18	'	'	PUNCT
easat-1680	413	19	prediction	prediction	NOUN
easat-1680	413	20	of	of	ADP
easat-1680	413	21	financial	financial	ADJ
easat-1680	413	22	distress	distress	NOUN
easat-1680	413	23	:	:	PUNCT
easat-1680	413	24	an	an	DET
easat-1680	413	25	empirical	empirical	ADJ
easat-1680	413	26	study	study	NOUN
easat-1680	413	27	of	of	ADP
easat-1680	413	28	listed	list	VERB
easat-1680	413	29	chinese	chinese	ADJ
easat-1680	413	30	companies	company	NOUN
easat-1680	413	31	using	use	VERB
easat-1680	413	32	data	datum	NOUN
easat-1680	413	33	mining	mining	NOUN
easat-1680	413	34	'	'	PUNCT
easat-1680	413	35	,	,	PUNCT
easat-1680	413	36	european	european	PROPN
easat-1680	413	37	journal	journal	PROPN
easat-1680	413	38	of	of	ADP
easat-1680	413	39	operational	operational	ADJ
easat-1680	413	40	research	research	NOUN
easat-1680	413	41	vol	vol	NOUN
easat-1680	413	42	.	.	PUNCT
easat-1680	414	1	241	241	NUM
easat-1680	414	2	no	no	INTJ
easat-1680	414	3	.	.	NOUN
easat-1680	414	4	1	1	NUM
easat-1680	414	5	,	,	PUNCT
easat-1680	414	6	pp	pp	ADJ
easat-1680	414	7	.	.	PUNCT
easat-1680	415	1	236	236	NUM
easat-1680	415	2	-	-	SYM
easat-1680	415	3	247	247	NUM
easat-1680	415	4	.	.	PUNCT
easat-1680	416	1	https://doi.org/10.1016/j.ejor.2014.08.016	https://doi.org/10.1016/j.ejor.2014.08.016	PRON
easat-1680	416	2	[	[	X
easat-1680	416	3	17	17	NUM
easat-1680	416	4	]	]	X
easat-1680	416	5	gentry	gentry	NOUN
easat-1680	416	6	,	,	PUNCT
easat-1680	416	7	j.a	j.a	PROPN
easat-1680	416	8	.	.	PROPN
easat-1680	416	9	,	,	PUNCT
easat-1680	416	10	newbold	newbold	PROPN
easat-1680	416	11	,	,	PUNCT
easat-1680	416	12	p.	p.	PROPN
easat-1680	416	13	and	and	CCONJ
easat-1680	416	14	whitford	whitford	PROPN
easat-1680	416	15	,	,	PUNCT
easat-1680	416	16	d.t	d.t	PROPN
easat-1680	416	17	.	.	PROPN
easat-1680	416	18	(	(	PUNCT
easat-1680	416	19	1989	1989	NUM
easat-1680	416	20	)	)	PUNCT
easat-1680	416	21	profiles	profile	NOUN
easat-1680	416	22	of	of	ADP
easat-1680	416	23	cash	cash	NOUN
easat-1680	416	24	flow	flow	NOUN
easat-1680	416	25	components	component	NOUN
easat-1680	416	26	.	.	PUNCT
easat-1680	417	1	faculty	faculty	NOUN
easat-1680	417	2	working	working	NOUN
easat-1680	417	3	paper	paper	NOUN
easat-1680	417	4	(	(	PUNCT
easat-1680	417	5	no	no	INTJ
easat-1680	417	6	.	.	NOUN
easat-1680	417	7	89	89	NUM
easat-1680	417	8	-	-	SYM
easat-1680	417	9	1540	1540	NUM
easat-1680	417	10	)	)	PUNCT
easat-1680	417	11	,	,	PUNCT
easat-1680	417	12	bureau	bureau	NOUN
easat-1680	417	13	of	of	ADP
easat-1680	417	14	economic	economic	ADJ
easat-1680	417	15	and	and	CCONJ
easat-1680	417	16	business	business	NOUN
easat-1680	417	17	research	research	NOUN
easat-1680	417	18	,	,	PUNCT
easat-1680	417	19	university	university	NOUN
easat-1680	417	20	of	of	ADP
easat-1680	417	21	illinois	illinois	PROPN
easat-1680	417	22	.	.	PUNCT
easat-1680	418	1	[	[	X
easat-1680	418	2	18	18	NUM
easat-1680	418	3	]	]	SYM
easat-1680	418	4	gup	gup	PROPN
easat-1680	418	5	,	,	PUNCT
easat-1680	418	6	b.e	b.e	PROPN
easat-1680	418	7	.	.	PROPN
easat-1680	418	8	and	and	CCONJ
easat-1680	418	9	samson	samson	PROPN
easat-1680	418	10	,	,	PUNCT
easat-1680	418	11	w.	w.	PROPN
easat-1680	418	12	(	(	PUNCT
easat-1680	418	13	1993	1993	NUM
easat-1680	418	14	)	)	PUNCT
easat-1680	418	15	'	'	PUNCT
easat-1680	418	16	an	an	DET
easat-1680	418	17	analysis	analysis	NOUN
easat-1680	418	18	of	of	ADP
easat-1680	418	19	patterns	pattern	NOUN
easat-1680	418	20	from	from	ADP
easat-1680	418	21	the	the	DET
easat-1680	418	22	statement	statement	NOUN
easat-1680	418	23	of	of	ADP
easat-1680	418	24	cash	cash	NOUN
easat-1680	418	25	flows	flow	NOUN
easat-1680	418	26	'	'	PART
easat-1680	418	27	,	,	PUNCT
easat-1680	418	28	financial	financial	ADJ
easat-1680	418	29	practice	practice	NOUN
easat-1680	418	30	and	and	CCONJ
easat-1680	418	31	education	education	NOUN
easat-1680	418	32	,	,	PUNCT
easat-1680	418	33	vol	vol	NOUN
easat-1680	418	34	.	.	PROPN
easat-1680	418	35	3	3	NUM
easat-1680	418	36	no	no	NOUN
easat-1680	418	37	.	.	NOUN
easat-1680	418	38	2	2	NUM
easat-1680	418	39	,	,	PUNCT
easat-1680	418	40	pp	pp	ADJ
easat-1680	418	41	.	.	PUNCT
easat-1680	419	1	73–79	73–79	ADV
easat-1680	419	2	.	.	PUNCT
easat-1680	420	1	[	[	X
easat-1680	420	2	19	19	NUM
easat-1680	420	3	]	]	X
easat-1680	420	4	jaafar	jaafar	PROPN
easat-1680	420	5	,	,	PUNCT
easat-1680	420	6	m.n	m.n	PROPN
easat-1680	420	7	.	.	PROPN
easat-1680	420	8	,	,	PUNCT
easat-1680	420	9	muhamat	muhamat	PROPN
easat-1680	420	10	,	,	PUNCT
easat-1680	420	11	a.a	a.a	PROPN
easat-1680	420	12	.	.	PROPN
easat-1680	420	13	,	,	PUNCT
easat-1680	420	14	alwi	alwi	PROPN
easat-1680	420	15	,	,	PUNCT
easat-1680	420	16	s.f.s	s.f.s	NOUN
easat-1680	420	17	.	.	PROPN
easat-1680	420	18	,	,	PUNCT
easat-1680	420	19	karim	karim	PROPN
easat-1680	420	20	,	,	PUNCT
easat-1680	420	21	n.a	n.a	PROPN
easat-1680	420	22	.	.	PROPN
easat-1680	420	23	and	and	CCONJ
easat-1680	420	24	rahman	rahman	PROPN
easat-1680	420	25	,	,	PUNCT
easat-1680	420	26	s.a	s.a	PROPN
easat-1680	420	27	.	.	PROPN
easat-1680	421	1	(	(	PUNCT
easat-1680	421	2	2018	2018	NUM
easat-1680	421	3	)	)	PUNCT
easat-1680	421	4	'	'	PUNCT
easat-1680	421	5	determinants	determinant	NOUN
easat-1680	421	6	of	of	ADP
easat-1680	421	7	financial	financial	ADJ
easat-1680	421	8	distress	distress	NOUN
easat-1680	421	9	among	among	ADP
easat-1680	421	10	the	the	DET
easat-1680	421	11	companies	company	NOUN
easat-1680	421	12	practise	practise	AUX
easat-1680	421	13	note	note	VERB
easat-1680	421	14	17	17	NUM
easat-1680	421	15	listed	list	VERB
easat-1680	421	16	in	in	ADP
easat-1680	421	17	bursa	bursa	PROPN
easat-1680	421	18	malaysia	malaysia	PROPN
easat-1680	421	19	'	'	PROPN
easat-1680	421	20	,	,	PUNCT
easat-1680	421	21	international	international	ADJ
easat-1680	421	22	journal	journal	NOUN
easat-1680	421	23	of	of	ADP
easat-1680	421	24	academic	academic	ADJ
easat-1680	421	25	research	research	NOUN
easat-1680	421	26	in	in	ADP
easat-1680	421	27	business	business	NOUN
easat-1680	421	28	and	and	CCONJ
easat-1680	421	29	social	social	ADJ
easat-1680	421	30	sciences	science	NOUN
easat-1680	421	31	,	,	PUNCT
easat-1680	421	32	vol	vol	NOUN
easat-1680	421	33	.	.	PROPN
easat-1680	421	34	8	8	NUM
easat-1680	422	1	no	no	NOUN
easat-1680	422	2	.	.	NOUN
easat-1680	423	1	11	11	NUM
easat-1680	423	2	,	,	PUNCT
easat-1680	423	3	pp	pp	ADJ
easat-1680	423	4	.	.	PUNCT
easat-1680	424	1	800–811	800–811	NUM
easat-1680	424	2	.	.	PUNCT
easat-1680	425	1	https://doi.org/10.6007/ijarbss/v8-i11/4956	https://doi.org/10.6007/ijarbss/v8-i11/4956	X
easat-1680	426	1	[	[	X
easat-1680	426	2	20	20	NUM
easat-1680	426	3	]	]	PUNCT
easat-1680	426	4	jantadej	jantadej	VERB
easat-1680	426	5	,	,	PUNCT
easat-1680	426	6	p.	p.	NOUN
easat-1680	426	7	(	(	PUNCT
easat-1680	426	8	2006	2006	NUM
easat-1680	426	9	)	)	PUNCT
easat-1680	426	10	using	use	VERB
easat-1680	426	11	the	the	DET
easat-1680	426	12	combinations	combination	NOUN
easat-1680	426	13	of	of	ADP
easat-1680	426	14	cash	cash	NOUN
easat-1680	426	15	flow	flow	NOUN
easat-1680	426	16	components	component	NOUN
easat-1680	426	17	to	to	PART
easat-1680	426	18	predict	predict	VERB
easat-1680	426	19	financial	financial	ADJ
easat-1680	426	20	distress	distress	NOUN
easat-1680	426	21	.	.	PUNCT
easat-1680	427	1	dissertation	dissertation	NOUN
easat-1680	427	2	,	,	PUNCT
easat-1680	427	3	university	university	NOUN
easat-1680	427	4	of	of	ADP
easat-1680	427	5	nebraska	nebraska	PROPN
easat-1680	427	6	.	.	PUNCT
easat-1680	428	1	[	[	X
easat-1680	428	2	21	21	NUM
easat-1680	428	3	]	]	X
easat-1680	428	4	kamaluddin	kamaluddin	PROPN
easat-1680	428	5	,	,	PUNCT
easat-1680	428	6	a.	a.	NOUN
easat-1680	428	7	,	,	PUNCT
easat-1680	428	8	ishak	ishak	PROPN
easat-1680	428	9	,	,	PUNCT
easat-1680	428	10	n.	n.	PROPN
easat-1680	428	11	and	and	CCONJ
easat-1680	428	12	mohammed	mohammed	PROPN
easat-1680	428	13	,	,	PUNCT
easat-1680	428	14	n.f	n.f	PROPN
easat-1680	428	15	.	.	PROPN
easat-1680	428	16	(	(	PUNCT
easat-1680	428	17	2019	2019	NUM
easat-1680	428	18	)	)	PUNCT
easat-1680	428	19	'	'	PUNCT
easat-1680	428	20	financial	financial	ADJ
easat-1680	428	21	distress	distress	NOUN
easat-1680	428	22	prediction	prediction	NOUN
easat-1680	428	23	through	through	ADP
easat-1680	428	24	cash	cash	NOUN
easat-1680	428	25	flow	flow	NOUN
easat-1680	428	26	ratios	ratio	NOUN
easat-1680	428	27	analysis	analysis	NOUN
easat-1680	428	28	'	'	PART
easat-1680	428	29	,	,	PUNCT
easat-1680	428	30	international	international	ADJ
easat-1680	428	31	journal	journal	NOUN
easat-1680	428	32	of	of	ADP
easat-1680	428	33	financial	financial	ADJ
easat-1680	428	34	research	research	NOUN
easat-1680	428	35	,	,	PUNCT
easat-1680	428	36	vol	vol	NOUN
easat-1680	428	37	.	.	PROPN
easat-1680	429	1	10	10	NUM
easat-1680	429	2	no	no	NOUN
easat-1680	429	3	.	.	NOUN
easat-1680	430	1	3	3	NUM
easat-1680	430	2	,	,	PUNCT
easat-1680	430	3	pp	pp	ADJ
easat-1680	430	4	.	.	PUNCT
easat-1680	431	1	63–76	63–76	NUM
easat-1680	431	2	.	.	PUNCT
easat-1680	432	1	https://doi.org/10.5430/ijfr.v10n3p63	https://doi.org/10.5430/ijfr.v10n3p63	PRON
easat-1680	432	2	[	[	X
easat-1680	432	3	22	22	NUM
easat-1680	432	4	]	]	X
easat-1680	432	5	kepçe	kepçe	NOUN
easat-1680	432	6	,	,	PUNCT
easat-1680	432	7	n.	n.	NOUN
easat-1680	432	8	(	(	PUNCT
easat-1680	432	9	2017	2017	NUM
easat-1680	432	10	)	)	PUNCT
easat-1680	432	11	'	'	PUNCT
easat-1680	432	12	can	can	AUX
easat-1680	432	13	we	we	PRON
easat-1680	432	14	evaluate	evaluate	VERB
easat-1680	432	15	economic	economic	ADJ
easat-1680	432	16	features	feature	NOUN
easat-1680	432	17	of	of	ADP
easat-1680	432	18	companies	company	NOUN
easat-1680	432	19	by	by	ADP
easat-1680	432	20	using	use	VERB
easat-1680	432	21	cash	cash	NOUN
easat-1680	432	22	flow	flow	NOUN
easat-1680	432	23	information	information	NOUN
easat-1680	432	24	in	in	ADP
easat-1680	432	25	a	a	DET
easat-1680	432	26	different	different	ADJ
easat-1680	432	27	way	way	NOUN
easat-1680	432	28	 	 	SPACE
easat-1680	432	29	?	?	PUNCT
easat-1680	433	1	evidence	evidence	NOUN
easat-1680	433	2	from	from	ADP
easat-1680	433	3	turkish	turkish	ADJ
easat-1680	433	4	manufacturing	manufacturing	NOUN
easat-1680	433	5	industry	industry	NOUN
easat-1680	433	6	'	'	PART
easat-1680	433	7	,	,	PUNCT
easat-1680	433	8	journal	journal	NOUN
easat-1680	433	9	of	of	ADP
easat-1680	433	10	banking	banking	NOUN
easat-1680	433	11	and	and	CCONJ
easat-1680	433	12	financial	financial	ADJ
easat-1680	433	13	research	research	NOUN
easat-1680	433	14	,	,	PUNCT
easat-1680	433	15	vol	vol	NOUN
easat-1680	433	16	.	.	PROPN
easat-1680	433	17	4	4	NUM
easat-1680	433	18	no	no	NOUN
easat-1680	433	19	.	.	NOUN
easat-1680	433	20	2	2	NUM
easat-1680	433	21	,	,	PUNCT
easat-1680	433	22	pp	pp	ADJ
easat-1680	433	23	.	.	PUNCT
easat-1680	434	1	62	62	NUM
easat-1680	434	2	-	-	SYM
easat-1680	434	3	69	69	NUM
easat-1680	434	4	.	.	PUNCT
easat-1680	435	1	[	[	X
easat-1680	435	2	23	23	NUM
easat-1680	435	3	]	]	X
easat-1680	435	4	kordestani	kordestani	PROPN
easat-1680	435	5	,	,	PUNCT
easat-1680	435	6	g.	g.	PROPN
easat-1680	435	7	,	,	PUNCT
easat-1680	435	8	biglari	biglari	PROPN
easat-1680	435	9	,	,	PUNCT
easat-1680	435	10	v.	v.	PROPN
easat-1680	435	11	and	and	CCONJ
easat-1680	435	12	bakhtiari	bakhtiari	PROPN
easat-1680	435	13	,	,	PUNCT
easat-1680	435	14	m.	m.	NOUN
easat-1680	435	15	(	(	PUNCT
easat-1680	435	16	2011	2011	NUM
easat-1680	435	17	)	)	PUNCT
easat-1680	435	18	'	'	PUNCT
easat-1680	435	19	ability	ability	NOUN
easat-1680	435	20	of	of	ADP
easat-1680	435	21	combinations	combination	NOUN
easat-1680	435	22	of	of	ADP
easat-1680	435	23	cash	cash	NOUN
easat-1680	435	24	flow	flow	NOUN
easat-1680	435	25	components	component	NOUN
easat-1680	435	26	to	to	PART
easat-1680	435	27	predict	predict	VERB
easat-1680	435	28	financial	financial	ADJ
easat-1680	435	29	distress	distress	NOUN
easat-1680	435	30	'	'	PART
easat-1680	435	31	,	,	PUNCT
easat-1680	435	32	business	business	NOUN
easat-1680	435	33	:	:	PUNCT
easat-1680	435	34	theory	theory	NOUN
easat-1680	435	35	and	and	CCONJ
easat-1680	435	36	practice	practice	NOUN
easat-1680	435	37	,	,	PUNCT
easat-1680	435	38	vol	vol	NOUN
easat-1680	435	39	.	.	PROPN
easat-1680	435	40	12	12	NUM
easat-1680	435	41	no	no	NOUN
easat-1680	435	42	.	.	NOUN
easat-1680	436	1	3	3	NUM
easat-1680	436	2	,	,	PUNCT
easat-1680	436	3	pp	pp	ADJ
easat-1680	436	4	.	.	PUNCT
easat-1680	437	1	277–285	277–285	NUM
easat-1680	437	2	.	.	PUNCT
easat-1680	438	1	https://doi.org/10.3846/btp.2011.28	https://doi.org/10.3846/btp.2011.28	X
easat-1680	439	1	[	[	X
easat-1680	439	2	24	24	NUM
easat-1680	439	3	]	]	PUNCT
easat-1680	439	4	largay	largay	NOUN
easat-1680	439	5	,	,	PUNCT
easat-1680	439	6	j.a	j.a	PROPN
easat-1680	439	7	.	.	PROPN
easat-1680	439	8	and	and	CCONJ
easat-1680	439	9	stickney	stickney	PROPN
easat-1680	439	10	,	,	PUNCT
easat-1680	439	11	c.p	c.p	PROPN
easat-1680	439	12	.	.	PROPN
easat-1680	439	13	(	(	PUNCT
easat-1680	439	14	1980	1980	NUM
easat-1680	439	15	)	)	PUNCT
easat-1680	439	16	'	'	PUNCT
easat-1680	439	17	cash	cash	NOUN
easat-1680	439	18	flows	flow	NOUN
easat-1680	439	19	,	,	PUNCT
easat-1680	439	20	ratio	ratio	NOUN
easat-1680	439	21	analysis	analysis	NOUN
easat-1680	439	22	and	and	CCONJ
easat-1680	439	23	the	the	DET
easat-1680	439	24	w.t	w.t	PROPN
easat-1680	439	25	.	.	PROPN
easat-1680	439	26	grant	grant	PROPN
easat-1680	439	27	company	company	NOUN
easat-1680	439	28	bankruptcy	bankruptcy	NOUN
easat-1680	439	29	'	'	PUNCT
easat-1680	439	30	,	,	PUNCT
easat-1680	439	31	financial	financial	ADJ
easat-1680	439	32	analysts	analyst	NOUN
easat-1680	439	33	journal	journal	NOUN
easat-1680	439	34	,	,	PUNCT
easat-1680	439	35	vol	vol	NOUN
easat-1680	439	36	.	.	PROPN
easat-1680	439	37	36	36	NUM
easat-1680	440	1	no	no	NOUN
easat-1680	440	2	.	.	NOUN
easat-1680	441	1	4	4	NUM
easat-1680	441	2	,	,	PUNCT
easat-1680	441	3	pp	pp	ADJ
easat-1680	441	4	.	.	PUNCT
easat-1680	442	1	51–54	51–54	NUM
easat-1680	442	2	.	.	PUNCT
easat-1680	443	1	[	[	X
easat-1680	443	2	25	25	NUM
easat-1680	443	3	]	]	X
easat-1680	443	4	md	md	PROPN
easat-1680	443	5	zeni	zeni	PROPN
easat-1680	443	6	,	,	PUNCT
easat-1680	443	7	s.	s.	PROPN
easat-1680	443	8	and	and	CCONJ
easat-1680	443	9	ameer	ameer	PROPN
easat-1680	443	10	,	,	PUNCT
easat-1680	443	11	r.	r.	PROPN
easat-1680	443	12	(	(	PUNCT
easat-1680	443	13	2010	2010	NUM
easat-1680	443	14	)	)	PUNCT
easat-1680	443	15	'	'	PUNCT
easat-1680	443	16	turnaround	turnaround	NOUN
easat-1680	443	17	prediction	prediction	NOUN
easat-1680	443	18	of	of	ADP
easat-1680	443	19	distressed	distressed	ADJ
easat-1680	443	20	companies	company	NOUN
easat-1680	443	21	:	:	PUNCT
easat-1680	443	22	evidence	evidence	NOUN
easat-1680	443	23	from	from	ADP
easat-1680	443	24	malaysia	malaysia	PROPN
easat-1680	443	25	'	'	PUNCT
easat-1680	443	26	,	,	PUNCT
easat-1680	443	27	journal	journal	NOUN
easat-1680	443	28	of	of	ADP
easat-1680	443	29	financial	financial	ADJ
easat-1680	443	30	reporting	reporting	NOUN
easat-1680	443	31	and	and	CCONJ
easat-1680	443	32	accounting	accounting	NOUN
easat-1680	443	33	,	,	PUNCT
easat-1680	443	34	vol	vol	NOUN
easat-1680	443	35	.	.	PROPN
easat-1680	443	36	8	8	NUM
easat-1680	444	1	no	no	NOUN
easat-1680	444	2	.	.	NOUN
easat-1680	444	3	2	2	NUM
easat-1680	444	4	,	,	PUNCT
easat-1680	444	5	pp	pp	ADJ
easat-1680	444	6	.	.	PUNCT
easat-1680	445	1	143–159	143–159	NUM
easat-1680	445	2	.	.	PUNCT
easat-1680	446	1	https://doi.org/10.1108/19852511011088398	https://doi.org/10.1108/19852511011088398	X
easat-1680	447	1	[	[	X
easat-1680	447	2	26	26	NUM
easat-1680	447	3	]	]	X
easat-1680	447	4	mueller	mueller	PROPN
easat-1680	447	5	,	,	PUNCT
easat-1680	447	6	d.c	d.c	PROPN
easat-1680	447	7	.	.	PROPN
easat-1680	447	8	(	(	PUNCT
easat-1680	447	9	1972	1972	NUM
easat-1680	447	10	)	)	PUNCT
easat-1680	447	11	'	'	PUNCT
easat-1680	447	12	a	a	DET
easat-1680	447	13	life	life	NOUN
easat-1680	447	14	cycle	cycle	NOUN
easat-1680	447	15	theory	theory	NOUN
easat-1680	447	16	of	of	ADP
easat-1680	447	17	the	the	DET
easat-1680	447	18	firm	firm	NOUN
easat-1680	447	19	'	'	PUNCT
easat-1680	447	20	,	,	PUNCT
easat-1680	447	21	the	the	DET
easat-1680	447	22	journal	journal	NOUN
easat-1680	447	23	of	of	ADP
easat-1680	447	24	industrial	industrial	ADJ
easat-1680	447	25	economics	economic	NOUN
easat-1680	447	26	,	,	PUNCT
easat-1680	447	27	vol	vol	NOUN
easat-1680	447	28	.	.	PROPN
easat-1680	447	29	20	20	NUM
easat-1680	447	30	no	no	NOUN
easat-1680	447	31	.	.	NOUN
easat-1680	448	1	3	3	NUM
easat-1680	448	2	,	,	PUNCT
easat-1680	448	3	pp	pp	ADJ
easat-1680	448	4	.	.	PUNCT
easat-1680	449	1	199–219	199–219	NUM
easat-1680	449	2	.	.	PUNCT
easat-1680	450	1	[	[	X
easat-1680	450	2	27	27	NUM
easat-1680	450	3	]	]	X
easat-1680	450	4	mulford	mulford	PROPN
easat-1680	450	5	,	,	PUNCT
easat-1680	450	6	c.w	c.w	PROPN
easat-1680	450	7	.	.	PROPN
easat-1680	450	8	and	and	CCONJ
easat-1680	450	9	comiskey	comiskey	PROPN
easat-1680	450	10	,	,	PUNCT
easat-1680	450	11	e.e	e.e	PROPN
easat-1680	450	12	.	.	PROPN
easat-1680	450	13	(	(	PUNCT
easat-1680	450	14	1996	1996	NUM
easat-1680	450	15	)	)	PUNCT
easat-1680	450	16	financial	financial	ADJ
easat-1680	450	17	warnings	warning	NOUN
easat-1680	450	18	,	,	PUNCT
easat-1680	450	19	1st	1st	ADJ
easat-1680	450	20	ed	ed	NOUN
easat-1680	450	21	.	.	PROPN
easat-1680	450	22	,	,	PUNCT
easat-1680	450	23	john	john	PROPN
easat-1680	450	24	wiley	wiley	PROPN
easat-1680	450	25	and	and	CCONJ
easat-1680	450	26	sons	sons	PROPN
easat-1680	450	27	inc	inc	PROPN
easat-1680	450	28	.	.	PUNCT
easat-1680	451	1	[	[	X
easat-1680	451	2	28	28	NUM
easat-1680	451	3	]	]	X
easat-1680	451	4	myers	myers	PROPN
easat-1680	451	5	,	,	PUNCT
easat-1680	451	6	s.c	s.c	PROPN
easat-1680	451	7	.	.	PROPN
easat-1680	451	8	(	(	PUNCT
easat-1680	451	9	1977	1977	NUM
easat-1680	451	10	)	)	PUNCT
easat-1680	451	11	'	'	PUNCT
easat-1680	451	12	determinants	determinant	NOUN
easat-1680	451	13	of	of	ADP
easat-1680	451	14	corporate	corporate	ADJ
easat-1680	451	15	borrowing	borrowing	NOUN
easat-1680	451	16	'	'	PUNCT
easat-1680	451	17	,	,	PUNCT
easat-1680	451	18	journal	journal	NOUN
easat-1680	451	19	of	of	ADP
easat-1680	451	20	financial	financial	ADJ
easat-1680	451	21	economics	economic	NOUN
easat-1680	451	22	,	,	PUNCT
easat-1680	451	23	vol	vol	NOUN
easat-1680	451	24	.	.	PROPN
easat-1680	451	25	5	5	NUM
easat-1680	451	26	no	no	NOUN
easat-1680	451	27	.	.	NOUN
easat-1680	451	28	2	2	NUM
easat-1680	451	29	,	,	PUNCT
easat-1680	451	30	pp	pp	ADJ
easat-1680	451	31	.	.	PUNCT
easat-1680	452	1	147–175	147–175	NUM
easat-1680	452	2	.	.	PUNCT
easat-1680	453	1	https://www.sciencedirect.com/science/article/pii/0304405x77900150	https://www.sciencedirect.com/science/article/pii/0304405x77900150	PRON
easat-1680	454	1	[	[	X
easat-1680	454	2	29	29	NUM
easat-1680	454	3	]	]	X
easat-1680	454	4	ong	ong	PROPN
easat-1680	454	5	,	,	PUNCT
easat-1680	454	6	s.w	s.w	PROPN
easat-1680	454	7	.	.	PROPN
easat-1680	454	8	,	,	PUNCT
easat-1680	454	9	yap	yap	PROPN
easat-1680	454	10	,	,	PUNCT
easat-1680	454	11	v.c	v.c	PROPN
easat-1680	454	12	.	.	PROPN
easat-1680	454	13	and	and	CCONJ
easat-1680	454	14	khong	khong	PROPN
easat-1680	454	15	,	,	PUNCT
easat-1680	454	16	r.w.l	r.w.l	NOUN
easat-1680	454	17	.	.	PUNCT
easat-1680	455	1	(	(	PUNCT
easat-1680	455	2	2011	2011	NUM
easat-1680	455	3	)	)	PUNCT
easat-1680	455	4	'	'	PUNCT
easat-1680	455	5	corporate	corporate	ADJ
easat-1680	455	6	failure	failure	NOUN
easat-1680	455	7	prediction	prediction	NOUN
easat-1680	455	8	:	:	PUNCT
easat-1680	455	9	a	a	DET
easat-1680	455	10	study	study	NOUN
easat-1680	455	11	of	of	ADP
easat-1680	455	12	public	public	ADJ
easat-1680	455	13	listed	list	VERB
easat-1680	455	14	companies	company	NOUN
easat-1680	455	15	in	in	ADP
easat-1680	455	16	malaysia	malaysia	PROPN
easat-1680	455	17	'	'	PUNCT
easat-1680	455	18	,	,	PUNCT
easat-1680	455	19	managerial	managerial	ADJ
easat-1680	455	20	finance	finance	NOUN
easat-1680	455	21	,	,	PUNCT
easat-1680	455	22	vol	vol	NOUN
easat-1680	455	23	.	.	PROPN
easat-1680	455	24	37	37	NUM
easat-1680	456	1	no	no	NOUN
easat-1680	456	2	.	.	NOUN
easat-1680	457	1	6	6	NUM
easat-1680	457	2	,	,	PUNCT
easat-1680	457	3	pp	pp	ADJ
easat-1680	457	4	.	.	PUNCT
easat-1680	458	1	553–564	553–564	NUM
easat-1680	458	2	.	.	PUNCT
easat-1680	458	3	https://doi.org/10.1108/03074351111134745	https://doi.org/10.1108/03074351111134745	PUNCT
easat-1680	459	1	[	[	X
easat-1680	459	2	30	30	NUM
easat-1680	459	3	]	]	PUNCT
easat-1680	459	4	outecheva	outecheva	NOUN
easat-1680	459	5	,	,	PUNCT
easat-1680	459	6	n.	n.	NOUN
easat-1680	459	7	(	(	PUNCT
easat-1680	459	8	2007	2007	NUM
easat-1680	459	9	)	)	PUNCT
easat-1680	459	10	corporate	corporate	ADJ
easat-1680	459	11	financial	financial	ADJ
easat-1680	459	12	distress	distress	NOUN
easat-1680	459	13	:	:	PUNCT
easat-1680	459	14	an	an	DET
easat-1680	459	15	empirical	empirical	ADJ
easat-1680	459	16	analysis	analysis	NOUN
easat-1680	459	17	of	of	ADP
easat-1680	459	18	distress	distress	NOUN
easat-1680	459	19	risk	risk	NOUN
easat-1680	459	20	.	.	PUNCT
easat-1680	460	1	doctoral	doctoral	ADJ
easat-1680	460	2	dissertation	dissertation	NOUN
easat-1680	460	3	,	,	PUNCT
easat-1680	460	4	university	university	PROPN
easat-1680	460	5	of	of	ADP
easat-1680	460	6	st	st	PROPN
easat-1680	460	7	.	.	PROPN
easat-1680	460	8	gallen	gallen	PROPN
easat-1680	460	9	graduate	graduate	PROPN
easat-1680	460	10	school	school	PROPN
easat-1680	460	11	of	of	ADP
easat-1680	460	12	business	business	PROPN
easat-1680	460	13	administration	administration	PROPN
easat-1680	460	14	,	,	PUNCT
easat-1680	460	15	economics	economic	NOUN
easat-1680	460	16	,	,	PUNCT
easat-1680	460	17	law	law	NOUN
easat-1680	460	18	and	and	CCONJ
easat-1680	460	19	social	social	ADJ
easat-1680	460	20	sciences	science	NOUN
easat-1680	460	21	(	(	PUNCT
easat-1680	460	22	hsg	hsg	NOUN
easat-1680	460	23	)	)	PUNCT
easat-1680	460	24	.	.	PUNCT
easat-1680	461	1	[	[	X
easat-1680	461	2	31	31	NUM
easat-1680	461	3	]	]	PUNCT
easat-1680	461	4	pallant	pallant	NOUN
easat-1680	461	5	,	,	PUNCT
easat-1680	461	6	j.	j.	PROPN
easat-1680	461	7	(	(	PUNCT
easat-1680	461	8	2016	2016	NUM
easat-1680	461	9	)	)	PUNCT
easat-1680	461	10	spss	spss	PROPN
easat-1680	461	11	survival	survival	PROPN
easat-1680	461	12	manual	manual	NOUN
easat-1680	461	13	,	,	PUNCT
easat-1680	461	14	6th	6th	ADJ
easat-1680	461	15	ed	ed	NOUN
easat-1680	461	16	.	.	PROPN
easat-1680	461	17	,	,	PUNCT
easat-1680	461	18	mcgraw	mcgraw	PROPN
easat-1680	461	19	hill	hill	PROPN
easat-1680	461	20	education	education	NOUN
easat-1680	461	21	.	.	PUNCT
easat-1680	462	1	[	[	X
easat-1680	462	2	32	32	NUM
easat-1680	462	3	]	]	PUNCT
easat-1680	462	4	reuters	reuter	NOUN
easat-1680	462	5	.	.	PUNCT
easat-1680	463	1	(	(	PUNCT
easat-1680	463	2	2020	2020	NUM
easat-1680	463	3	,	,	PUNCT
easat-1680	463	4	march	march	PROPN
easat-1680	463	5	19	19	NUM
easat-1680	463	6	)	)	PUNCT
easat-1680	463	7	brief	brief	ADJ
easat-1680	463	8	-	-	PUNCT
easat-1680	463	9	fitch	fitch	NOUN
easat-1680	463	10	says	say	VERB
easat-1680	463	11	coronavirus	coronavirus	NOUN
easat-1680	463	12	crisis	crisis	NOUN
easat-1680	463	13	is	be	AUX
easat-1680	463	14	crushing	crush	VERB
easat-1680	463	15	global	global	ADJ
easat-1680	463	16	gdp	gdp	NOUN
easat-1680	463	17	growth	growth	NOUN
easat-1680	463	18	.	.	PUNCT
easat-1680	464	1	reuters	reuter	NOUN
easat-1680	464	2	.	.	PUNCT
easat-1680	464	3	https://www.reuters.com/article	https://www.reuters.com/article	X
easat-1680	465	1	[	[	X
easat-1680	465	2	33	33	NUM
easat-1680	465	3	]	]	X
easat-1680	465	4	sekaran	sekaran	NOUN
easat-1680	465	5	,	,	PUNCT
easat-1680	465	6	u.	u.	NOUN
easat-1680	465	7	and	and	CCONJ
easat-1680	465	8	bougie	bougie	PROPN
easat-1680	465	9	,	,	PUNCT
easat-1680	465	10	r.	r.	PROPN
easat-1680	465	11	(	(	PUNCT
easat-1680	465	12	2016	2016	NUM
easat-1680	465	13	)	)	PUNCT
easat-1680	465	14	research	research	NOUN
easat-1680	465	15	methods	method	NOUN
easat-1680	465	16	for	for	ADP
easat-1680	465	17	business	business	NOUN
easat-1680	465	18	,	,	PUNCT
easat-1680	465	19	7th	7th	ADJ
easat-1680	465	20	ed	ed	NOUN
easat-1680	465	21	.	.	PROPN
easat-1680	465	22	,	,	PUNCT
easat-1680	465	23	john	john	PROPN
easat-1680	465	24	wiley	wiley	PROPN
easat-1680	465	25	and	and	CCONJ
easat-1680	465	26	sons	son	NOUN
easat-1680	465	27	.	.	PUNCT
easat-1680	466	1	[	[	X
easat-1680	466	2	34	34	NUM
easat-1680	466	3	]	]	PUNCT
easat-1680	466	4	shamsudin	shamsudin	NOUN
easat-1680	466	5	,	,	PUNCT
easat-1680	466	6	a.	a.	NOUN
easat-1680	466	7	and	and	CCONJ
easat-1680	466	8	kamaluddin	kamaluddin	PROPN
easat-1680	466	9	,	,	PUNCT
easat-1680	466	10	a.	a.	NOUN
easat-1680	466	11	(	(	PUNCT
easat-1680	466	12	2015	2015	NUM
easat-1680	466	13	)	)	PUNCT
easat-1680	466	14	'	'	PUNCT
easat-1680	466	15	impending	impending	ADJ
easat-1680	466	16	bankruptcy	bankruptcy	NOUN
easat-1680	466	17	:	:	PUNCT
easat-1680	466	18	examining	examine	VERB
easat-1680	466	19	cash	cash	NOUN
easat-1680	466	20	flow	flow	NOUN
easat-1680	466	21	pattern	pattern	NOUN
easat-1680	466	22	of	of	ADP
easat-1680	466	23	distress	distress	NOUN
easat-1680	466	24	and	and	CCONJ
easat-1680	466	25	healthy	healthy	ADJ
easat-1680	466	26	firms	firm	NOUN
easat-1680	466	27	'	'	PART
easat-1680	466	28	,	,	PUNCT
easat-1680	466	29	procedia	procedia	NOUN
easat-1680	466	30	economics	economic	NOUN
easat-1680	466	31	and	and	CCONJ
easat-1680	466	32	finance	finance	NOUN
easat-1680	466	33	,	,	PUNCT
easat-1680	466	34	vol	vol	NOUN
easat-1680	466	35	.	.	PROPN
easat-1680	466	36	31	31	NUM
easat-1680	467	1	no	no	NOUN
easat-1680	467	2	.	.	NOUN
easat-1680	467	3	15	15	NUM
easat-1680	467	4	,	,	PUNCT
easat-1680	467	5	pp	pp	ADJ
easat-1680	467	6	.	.	PUNCT
easat-1680	468	1	766–774	766–774	NUM
easat-1680	468	2	.	.	PUNCT
easat-1680	468	3	https://doi.org/10.1016/s22125671(15)01166-1	https://doi.org/10.1016/s22125671(15)01166-1	NOUN
easat-1680	469	1	[	[	X
easat-1680	469	2	35	35	NUM
easat-1680	469	3	]	]	X
easat-1680	469	4	steyn	steyn	NOUN
easat-1680	469	5	bruwer	bruwer	PROPN
easat-1680	469	6	,	,	PUNCT
easat-1680	469	7	w.	w.	PROPN
easat-1680	469	8	and	and	CCONJ
easat-1680	469	9	hamman	hamman	PROPN
easat-1680	469	10	,	,	PUNCT
easat-1680	469	11	w.d	w.d	PROPN
easat-1680	469	12	.	.	PROPN
easat-1680	469	13	(	(	PUNCT
easat-1680	469	14	2008	2008	NUM
easat-1680	469	15	)	)	PUNCT
easat-1680	469	16	cash	cash	NOUN
easat-1680	469	17	-	-	PUNCT
easat-1680	469	18	flow	flow	NOUN
easat-1680	469	19	tells	tell	VERB
easat-1680	469	20	a	a	DET
easat-1680	469	21	story	story	NOUN
easat-1680	469	22	,	,	PUNCT
easat-1680	469	23	usb	usb	NOUN
easat-1680	469	24	leaders	leader	NOUN
easat-1680	469	25	lab	lab	NOUN
easat-1680	469	26	,	,	PUNCT
easat-1680	469	27	university	university	PROPN
easat-1680	469	28	of	of	ADP
easat-1680	469	29	stellenbosch	stellenbosch	PROPN
easat-1680	469	30	business	business	PROPN
easat-1680	469	31	school	school	PROPN
easat-1680	469	32	(	(	PUNCT
easat-1680	469	33	usb	usb	PROPN
easat-1680	469	34	)	)	PUNCT
easat-1680	469	35	,	,	PUNCT
easat-1680	469	36	pp	pp	ADJ
easat-1680	469	37	.	.	PUNCT
easat-1680	470	1	21–24	21–24	NUM
easat-1680	470	2	.	.	PUNCT
easat-1680	471	1	[	[	X
easat-1680	471	2	36	36	NUM
easat-1680	471	3	]	]	X
easat-1680	471	4	tabachnick	tabachnick	NOUN
easat-1680	471	5	,	,	PUNCT
easat-1680	471	6	b.g	b.g	PROPN
easat-1680	471	7	.	.	PROPN
easat-1680	471	8	and	and	CCONJ
easat-1680	471	9	fidell	fidell	PROPN
easat-1680	471	10	,	,	PUNCT
easat-1680	471	11	l.s	l.s	PROPN
easat-1680	471	12	.	.	PROPN
easat-1680	471	13	(	(	PUNCT
easat-1680	471	14	2014	2014	NUM
easat-1680	471	15	)	)	PUNCT
easat-1680	471	16	using	use	VERB
easat-1680	471	17	multivariate	multivariate	NOUN
easat-1680	471	18	statistics	statistic	NOUN
easat-1680	471	19	,	,	PUNCT
easat-1680	471	20	6th	6th	ADJ
easat-1680	471	21	ed	ed	NOUN
easat-1680	471	22	.	.	PROPN
easat-1680	471	23	,	,	PUNCT
easat-1680	471	24	pearson	pearson	PROPN
easat-1680	471	25	education	education	PROPN
easat-1680	471	26	limited	limit	VERB
easat-1680	471	27	.	.	PUNCT
easat-1680	472	1	[	[	X
easat-1680	472	2	37	37	NUM
easat-1680	472	3	]	]	PUNCT
easat-1680	472	4	ward	ward	NOUN
easat-1680	472	5	,	,	PUNCT
easat-1680	472	6	t.j	t.j	PROPN
easat-1680	472	7	.	.	PROPN
easat-1680	472	8	(	(	PUNCT
easat-1680	472	9	1992	1992	NUM
easat-1680	472	10	)	)	PUNCT
easat-1680	472	11	'	'	PUNCT
easat-1680	472	12	the	the	DET
easat-1680	472	13	incremental	incremental	ADJ
easat-1680	472	14	predictive	predictive	ADJ
easat-1680	472	15	ability	ability	NOUN
easat-1680	472	16	of	of	ADP
easat-1680	472	17	net	net	ADJ
easat-1680	472	18	and	and	CCONJ
easat-1680	472	19	gross	gross	ADJ
easat-1680	472	20	cash	cash	NOUN
easat-1680	472	21	flows	flow	NOUN
easat-1680	472	22	using	use	VERB
easat-1680	472	23	four	four	NUM
easat-1680	472	24	-	-	PUNCT
easat-1680	472	25	state	state	NOUN
easat-1680	472	26	ordinal	ordinal	ADJ
easat-1680	472	27	models	model	NOUN
easat-1680	472	28	of	of	ADP
easat-1680	472	29	financial	financial	ADJ
easat-1680	472	30	distress	distress	NOUN
easat-1680	472	31	'	'	PART
easat-1680	472	32	,	,	PUNCT
easat-1680	472	33	southern	southern	ADJ
easat-1680	472	34	business	business	NOUN
easat-1680	472	35	and	and	CCONJ
easat-1680	472	36	economic	economic	ADJ
easat-1680	472	37	journal	journal	NOUN
easat-1680	472	38	,	,	PUNCT
easat-1680	472	39	pp	pp	PROPN
easat-1680	472	40	.	.	PUNCT
easat-1680	473	1	26	26	NUM
easat-1680	473	2	-	-	SYM
easat-1680	473	3	44	44	NUM
easat-1680	473	4	.	.	PUNCT
easat-1680	474	1	[	[	X
easat-1680	474	2	38	38	NUM
easat-1680	474	3	]	]	PUNCT
easat-1680	474	4	ward	ward	NOUN
easat-1680	474	5	,	,	PUNCT
easat-1680	474	6	t.j	t.j	PROPN
easat-1680	474	7	.	.	PROPN
easat-1680	474	8	(	(	PUNCT
easat-1680	474	9	1994	1994	NUM
easat-1680	474	10	)	)	PUNCT
easat-1680	474	11	'	'	PUNCT
easat-1680	474	12	cash	cash	NOUN
easat-1680	474	13	flow	flow	NOUN
easat-1680	474	14	information	information	NOUN
easat-1680	474	15	and	and	CCONJ
easat-1680	474	16	the	the	DET
easat-1680	474	17	prediction	prediction	NOUN
easat-1680	474	18	of	of	ADP
easat-1680	474	19	financially	financially	ADV
easat-1680	474	20	distressed	distressed	ADJ
easat-1680	474	21	mining	mining	NOUN
easat-1680	474	22	,	,	PUNCT
easat-1680	474	23	oil	oil	NOUN
easat-1680	474	24	and	and	CCONJ
easat-1680	474	25	gas	gas	NOUN
easat-1680	474	26	firms	firm	NOUN
easat-1680	474	27	:	:	PUNCT
easat-1680	474	28	a	a	DET
easat-1680	474	29	comparative	comparative	ADJ
easat-1680	474	30	study	study	NOUN
easat-1680	474	31	'	'	PUNCT
easat-1680	474	32	,	,	PUNCT
easat-1680	474	33	journal	journal	NOUN
easat-1680	474	34	of	of	ADP
easat-1680	474	35	applied	apply	VERB
easat-1680	474	36	business	business	NOUN
easat-1680	474	37	research	research	NOUN
easat-1680	474	38	,	,	PUNCT
easat-1680	474	39	vol	vol	NOUN
easat-1680	474	40	.	.	PROPN
easat-1680	475	1	10	10	NUM
easat-1680	475	2	no	no	NOUN
easat-1680	475	3	.	.	NOUN
easat-1680	476	1	3	3	NUM
easat-1680	476	2	,	,	PUNCT
easat-1680	476	3	pp	pp	ADJ
easat-1680	476	4	.	.	PUNCT
easat-1680	477	1	78–86	78–86	NUM
easat-1680	477	2	.	.	PUNCT
easat-1680	478	1	[	[	X
easat-1680	478	2	39	39	NUM
easat-1680	478	3	]	]	PUNCT
easat-1680	478	4	ward	ward	NOUN
easat-1680	478	5	,	,	PUNCT
easat-1680	478	6	t.j	t.j	PROPN
easat-1680	478	7	.	.	PROPN
easat-1680	478	8	and	and	CCONJ
easat-1680	478	9	foster	foster	PROPN
easat-1680	478	10	,	,	PUNCT
easat-1680	478	11	b.p	b.p	PROPN
easat-1680	478	12	.	.	PROPN
easat-1680	478	13	(	(	PUNCT
easat-1680	478	14	1996	1996	NUM
easat-1680	478	15	)	)	PUNCT
easat-1680	478	16	'	'	PUNCT
easat-1680	478	17	an	an	DET
easat-1680	478	18	empirical	empirical	ADJ
easat-1680	478	19	analysis	analysis	NOUN
easat-1680	478	20	of	of	ADP
easat-1680	478	21	thomas	thomas	PROPN
easat-1680	478	22	’s	’s	PART
easat-1680	478	23	financial	financial	ADJ
easat-1680	478	24	accounting	accounting	NOUN
easat-1680	478	25	allocation	allocation	NOUN
easat-1680	478	26	fallacy	fallacy	NOUN
easat-1680	478	27	theory	theory	NOUN
easat-1680	478	28	in	in	ADP
easat-1680	478	29	a	a	DET
easat-1680	478	30	financial	financial	ADJ
easat-1680	478	31	distress	distress	NOUN
easat-1680	478	32	context	context	NOUN
easat-1680	478	33	'	'	PUNCT
easat-1680	478	34	,	,	PUNCT
easat-1680	478	35	accounting	accounting	NOUN
easat-1680	478	36	and	and	CCONJ
easat-1680	478	37	business	business	NOUN
easat-1680	478	38	research	research	NOUN
easat-1680	478	39	,	,	PUNCT
easat-1680	478	40	vol	vol	NOUN
easat-1680	478	41	.	.	PROPN
easat-1680	478	42	26	26	NUM
easat-1680	479	1	no	no	NOUN
easat-1680	479	2	.	.	NOUN
easat-1680	479	3	2	2	NUM
easat-1680	479	4	,	,	PUNCT
easat-1680	479	5	pp	pp	ADJ
easat-1680	479	6	.	.	PUNCT
easat-1680	480	1	137–152	137–152	NUM
easat-1680	480	2	.	.	PUNCT
easat-1680	480	3	https://doi.org/10.1080/00014788.1996.9729505	https://doi.org/10.1080/00014788.1996.9729505	PUNCT
easat-1680	481	1	[	[	X
easat-1680	481	2	40	40	NUM
easat-1680	481	3	]	]	PUNCT
easat-1680	481	4	wernerfelt	wernerfelt	PROPN
easat-1680	481	5	,	,	PUNCT
easat-1680	481	6	b.	b.	PROPN
easat-1680	481	7	(	(	PUNCT
easat-1680	481	8	1985	1985	NUM
easat-1680	481	9	)	)	PUNCT
easat-1680	481	10	'	'	PUNCT
easat-1680	481	11	the	the	DET
easat-1680	481	12	dynamics	dynamic	NOUN
easat-1680	481	13	of	of	ADP
easat-1680	481	14	prices	price	NOUN
easat-1680	481	15	and	and	CCONJ
easat-1680	481	16	market	market	NOUN
easat-1680	481	17	shares	share	NOUN
easat-1680	481	18	over	over	ADP
easat-1680	481	19	the	the	DET
easat-1680	481	20	product	product	NOUN
easat-1680	481	21	life	life	NOUN
easat-1680	481	22	cycle	cycle	NOUN
easat-1680	481	23	'	'	PART
easat-1680	481	24	,	,	PUNCT
easat-1680	481	25	management	management	NOUN
easat-1680	481	26	science	science	NOUN
easat-1680	481	27	,	,	PUNCT
easat-1680	481	28	vol	vol	NOUN
easat-1680	481	29	.	.	PROPN
easat-1680	481	30	31	31	NUM
easat-1680	482	1	no	no	NOUN
easat-1680	482	2	.	.	NOUN
easat-1680	482	3	8	8	NUM
easat-1680	482	4	,	,	PUNCT
easat-1680	482	5	pp	pp	ADJ
easat-1680	482	6	.	.	PUNCT
easat-1680	483	1	928–939	928–939	NUM
easat-1680	483	2	.	.	PUNCT
easat-1680	484	1	https://doi.org/10.1287/mnsc.31.8.928	https://doi.org/10.1287/mnsc.31.8.928	PROPN
easat-1680	485	1	[	[	X
easat-1680	485	2	41	41	NUM
easat-1680	485	3	]	]	X
easat-1680	485	4	wu	wu	PROPN
easat-1680	485	5	,	,	PUNCT
easat-1680	485	6	d.	d.	PROPN
easat-1680	485	7	,	,	PUNCT
easat-1680	485	8	liang	liang	PROPN
easat-1680	485	9	,	,	PUNCT
easat-1680	485	10	l.	l.	PROPN
easat-1680	485	11	and	and	CCONJ
easat-1680	485	12	yang	yang	PROPN
easat-1680	485	13	,	,	PUNCT
easat-1680	485	14	z.	z.	PROPN
easat-1680	485	15	(	(	PUNCT
easat-1680	485	16	2008	2008	NUM
easat-1680	485	17	)	)	PUNCT
easat-1680	485	18	'	'	VERB
easat-1680	485	19	analyzing	analyze	VERB
easat-1680	485	20	the	the	DET
easat-1680	485	21	financial	financial	ADJ
easat-1680	485	22	distress	distress	NOUN
easat-1680	485	23	of	of	ADP
easat-1680	485	24	chinese	chinese	ADJ
easat-1680	485	25	public	public	ADJ
easat-1680	485	26	companies	company	NOUN
easat-1680	485	27	using	use	VERB
easat-1680	485	28	probabilistic	probabilistic	ADJ
easat-1680	485	29	neural	neural	ADJ
easat-1680	485	30	networks	network	NOUN
easat-1680	485	31	and	and	CCONJ
easat-1680	485	32	multivariate	multivariate	NOUN
easat-1680	485	33	discriminate	discriminate	VERB
easat-1680	485	34	analysis	analysis	NOUN
easat-1680	485	35	'	'	PUNCT
easat-1680	485	36	,	,	PUNCT
easat-1680	485	37	socio	socio	NOUN
easat-1680	485	38	-	-	PUNCT
easat-1680	485	39	economic	economic	ADJ
easat-1680	485	40	planning	planning	NOUN
easat-1680	485	41	sciences	science	NOUN
easat-1680	485	42	,	,	PUNCT
easat-1680	485	43	vol	vol	NOUN
easat-1680	485	44	.	.	PUNCT
easat-1680	486	1	42	42	NUM
easat-1680	486	2	no	no	NOUN
easat-1680	486	3	.	.	NOUN
easat-1680	487	1	3	3	NUM
easat-1680	487	2	,	,	PUNCT
easat-1680	487	3	pp	pp	ADJ
easat-1680	487	4	.	.	PUNCT
easat-1680	488	1	206–220	206–220	NUM
easat-1680	488	2	.	.	PUNCT
easat-1680	489	1	https://doi.org/10.1016/j.seps.2006.11.002	https://doi.org/10.1016/j.seps.2006.11.002	NOUN