id	sid	tid	token	lemma	pos
easat-3008	1	1	edelweiss	edelweiss	PROPN
easat-3008	1	2	applied	apply	VERB
easat-3008	1	3	science	science	NOUN
easat-3008	1	4	and	and	CCONJ
easat-3008	1	5	technology	technology	NOUN
easat-3008	1	6	issn	issn	PROPN
easat-3008	1	7	:	:	PUNCT
easat-3008	1	8	2576	2576	NUM
easat-3008	1	9	-	-	SYM
easat-3008	1	10	8484	8484	NUM
easat-3008	1	11	vol	vol	NOUN
easat-3008	1	12	.	.	PROPN
easat-3008	1	13	8	8	NUM
easat-3008	1	14	,	,	PUNCT
easat-3008	1	15	no	no	INTJ
easat-3008	1	16	.	.	NOUN
easat-3008	1	17	6	6	NUM
easat-3008	1	18	,	,	PUNCT
easat-3008	1	19	4672	4672	NUM
easat-3008	1	20	-	-	SYM
easat-3008	1	21	4682	4682	NUM
easat-3008	1	22	2024	2024	NUM
easat-3008	1	23	publisher	publisher	NOUN
easat-3008	1	24	:	:	PUNCT
easat-3008	1	25	learning	learn	VERB
easat-3008	1	26	gate	gate	NOUN
easat-3008	1	27	doi	doi	PROPN
easat-3008	1	28	:	:	PUNCT
easat-3008	1	29	10.55214/25768484.v8i6.3008	10.55214/25768484.v8i6.3008	NUM
easat-3008	1	30	©	©	ADP
easat-3008	1	31	2024	2024	NUM
easat-3008	1	32	by	by	ADP
easat-3008	1	33	the	the	DET
easat-3008	1	34	authors	author	NOUN
easat-3008	1	35	;	;	PUNCT
easat-3008	1	36	licensee	licensee	PROPN
easat-3008	1	37	learning	learning	NOUN
easat-3008	1	38	gate	gate	NOUN
easat-3008	1	39	©	©	PROPN
easat-3008	1	40	2024	2024	NUM
easat-3008	1	41	by	by	ADP
easat-3008	1	42	the	the	DET
easat-3008	1	43	authors	author	NOUN
easat-3008	1	44	;	;	PUNCT
easat-3008	1	45	licensee	licensee	PROPN
easat-3008	1	46	learning	learn	VERB
easat-3008	1	47	gate	gate	NOUN
easat-3008	1	48	*	*	PUNCT
easat-3008	1	49	correspondence	correspondence	NOUN
easat-3008	1	50	:	:	PUNCT
easat-3008	1	51	thraltafy@gmail.com	thraltafy@gmail.com	X
easat-3008	1	52	effect	effect	NOUN
easat-3008	1	53	of	of	ADP
easat-3008	1	54	integrated	integrate	VERB
easat-3008	1	55	financial	financial	ADJ
easat-3008	1	56	reporting	reporting	NOUN
easat-3008	1	57	on	on	ADP
easat-3008	1	58	firm	firm	ADJ
easat-3008	1	59	value	value	NOUN
easat-3008	1	60	with	with	ADP
easat-3008	1	61	the	the	DET
easat-3008	1	62	role	role	NOUN
easat-3008	1	63	of	of	ADP
easat-3008	1	64	adjusting	adjust	VERB
easat-3008	1	65	corporate	corporate	ADJ
easat-3008	1	66	governance	governance	NOUN
easat-3008	1	67	in	in	ADP
easat-3008	1	68	companies	company	NOUN
easat-3008	1	69	listed	list	VERB
easat-3008	1	70	on	on	ADP
easat-3008	1	71	the	the	DET
easat-3008	1	72	iraqi	iraqi	ADJ
easat-3008	1	73	stock	stock	NOUN
easat-3008	1	74	exchange	exchange	PROPN
easat-3008	1	75	thaeer	thaeer	NOUN
easat-3008	1	76	abdulsahib	abdulsahib	VERB
easat-3008	1	77	oglah	oglah	PROPN
easat-3008	1	78	atatfee1	atatfee1	PROPN
easat-3008	1	79	*	*	PROPN
easat-3008	1	80	,	,	PUNCT
easat-3008	1	81	esfandiar	esfandiar	VERB
easat-3008	1	82	malekian2	malekian2	PROPN
easat-3008	1	83	,	,	PUNCT
easat-3008	1	84	bahram	bahram	PROPN
easat-3008	1	85	mohseni	mohseni	PROPN
easat-3008	1	86	maleki3	maleki3	PROPN
easat-3008	1	87	1,2,3department	1,2,3department	NUM
easat-3008	1	88	of	of	ADP
easat-3008	1	89	accounting	accounting	NOUN
easat-3008	1	90	,	,	PUNCT
easat-3008	1	91	faculty	faculty	NOUN
easat-3008	1	92	of	of	ADP
easat-3008	1	93	economics	economic	NOUN
easat-3008	1	94	and	and	CCONJ
easat-3008	1	95	administrative	administrative	ADJ
easat-3008	1	96	sciences	science	NOUN
easat-3008	1	97	,	,	PUNCT
easat-3008	1	98	university	university	NOUN
easat-3008	1	99	of	of	ADP
easat-3008	1	100	mazandaran	mazandaran	PROPN
easat-3008	1	101	,	,	PUNCT
easat-3008	1	102	babolsar	babolsar	PROPN
easat-3008	1	103	,	,	PUNCT
easat-3008	1	104	iran	iran	PROPN
easat-3008	1	105	;	;	PUNCT
easat-3008	1	106	thraltafy@gmail.com	thraltafy@gmail.com	X
easat-3008	1	107	(	(	PUNCT
easat-3008	1	108	t.a.o.a	t.a.o.a	PROPN
easat-3008	1	109	.	.	PUNCT
easat-3008	1	110	)	)	PUNCT
easat-3008	2	1	e.malekian@umz.ac.ir	e.malekian@umz.ac.ir	PROPN
easat-3008	2	2	(	(	PUNCT
easat-3008	2	3	e.m	e.m	PROPN
easat-3008	2	4	.	.	PUNCT
easat-3008	2	5	)	)	PUNCT
easat-3008	3	1	b.mohsenim@umz.ac.ir	b.mohsenim@umz.ac.ir	NOUN
easat-3008	3	2	(	(	PUNCT
easat-3008	3	3	b.m.m	b.m.m	NOUN
easat-3008	3	4	.	.	PUNCT
easat-3008	3	5	)	)	PUNCT
easat-3008	4	1	abstract	abstract	NOUN
easat-3008	4	2	:	:	PUNCT
easat-3008	4	3	the	the	DET
easat-3008	4	4	issue	issue	NOUN
easat-3008	4	5	of	of	ADP
easat-3008	4	6	conflict	conflict	NOUN
easat-3008	4	7	of	of	ADP
easat-3008	4	8	interests	interest	NOUN
easat-3008	4	9	between	between	ADP
easat-3008	4	10	shareholders	shareholder	NOUN
easat-3008	4	11	and	and	CCONJ
easat-3008	4	12	managers	manager	NOUN
easat-3008	4	13	and	and	CCONJ
easat-3008	4	14	the	the	DET
easat-3008	4	15	mechanism	mechanism	NOUN
easat-3008	4	16	of	of	ADP
easat-3008	4	17	corporate	corporate	ADJ
easat-3008	4	18	governance	governance	NOUN
easat-3008	4	19	as	as	ADP
easat-3008	4	20	a	a	DET
easat-3008	4	21	solution	solution	NOUN
easat-3008	4	22	to	to	PART
easat-3008	4	23	reduce	reduce	VERB
easat-3008	4	24	agency	agency	NOUN
easat-3008	4	25	costs	cost	NOUN
easat-3008	4	26	associated	associate	VERB
easat-3008	4	27	with	with	ADP
easat-3008	4	28	it	it	PRON
easat-3008	4	29	is	be	AUX
easat-3008	4	30	one	one	NUM
easat-3008	4	31	of	of	ADP
easat-3008	4	32	the	the	DET
easat-3008	4	33	important	important	ADJ
easat-3008	4	34	issues	issue	NOUN
easat-3008	4	35	that	that	PRON
easat-3008	4	36	has	have	AUX
easat-3008	4	37	attracted	attract	VERB
easat-3008	4	38	the	the	DET
easat-3008	4	39	attention	attention	NOUN
easat-3008	4	40	of	of	ADP
easat-3008	4	41	many	many	ADJ
easat-3008	4	42	researchers	researcher	NOUN
easat-3008	4	43	and	and	CCONJ
easat-3008	4	44	experts	expert	NOUN
easat-3008	4	45	due	due	ADP
easat-3008	4	46	to	to	ADP
easat-3008	4	47	its	its	PRON
easat-3008	4	48	effect	effect	NOUN
easat-3008	4	49	on	on	ADP
easat-3008	4	50	the	the	DET
easat-3008	4	51	performance	performance	NOUN
easat-3008	4	52	of	of	ADP
easat-3008	4	53	companies	company	NOUN
easat-3008	4	54	.	.	PUNCT
easat-3008	5	1	the	the	DET
easat-3008	5	2	purpose	purpose	NOUN
easat-3008	5	3	of	of	ADP
easat-3008	5	4	this	this	DET
easat-3008	5	5	research	research	NOUN
easat-3008	5	6	is	be	AUX
easat-3008	5	7	the	the	DET
easat-3008	5	8	effect	effect	NOUN
easat-3008	5	9	of	of	ADP
easat-3008	5	10	integrated	integrate	VERB
easat-3008	5	11	financial	financial	ADJ
easat-3008	5	12	reporting	reporting	NOUN
easat-3008	5	13	on	on	ADP
easat-3008	5	14	company	company	NOUN
easat-3008	5	15	value	value	NOUN
easat-3008	5	16	with	with	ADP
easat-3008	5	17	the	the	DET
easat-3008	5	18	role	role	NOUN
easat-3008	5	19	of	of	ADP
easat-3008	5	20	adjusting	adjust	VERB
easat-3008	5	21	corporate	corporate	ADJ
easat-3008	5	22	governance	governance	NOUN
easat-3008	5	23	in	in	ADP
easat-3008	5	24	companies	company	NOUN
easat-3008	5	25	listed	list	VERB
easat-3008	5	26	on	on	ADP
easat-3008	5	27	the	the	DET
easat-3008	5	28	iraqi	iraqi	ADJ
easat-3008	5	29	stock	stock	NOUN
easat-3008	5	30	exchange	exchange	NOUN
easat-3008	5	31	.	.	PUNCT
easat-3008	6	1	the	the	DET
easat-3008	6	2	current	current	ADJ
easat-3008	6	3	research	research	NOUN
easat-3008	6	4	is	be	AUX
easat-3008	6	5	applied	apply	VERB
easat-3008	6	6	in	in	ADP
easat-3008	6	7	terms	term	NOUN
easat-3008	6	8	of	of	ADP
easat-3008	6	9	purpose	purpose	NOUN
easat-3008	6	10	and	and	CCONJ
easat-3008	6	11	descriptive	descriptive	ADJ
easat-3008	6	12	and	and	CCONJ
easat-3008	6	13	correlational	correlational	ADJ
easat-3008	6	14	in	in	ADP
easat-3008	6	15	nature	nature	NOUN
easat-3008	6	16	.	.	PUNCT
easat-3008	7	1	the	the	DET
easat-3008	7	2	time	time	NOUN
easat-3008	7	3	domain	domain	NOUN
easat-3008	7	4	of	of	ADP
easat-3008	7	5	the	the	DET
easat-3008	7	6	research	research	NOUN
easat-3008	7	7	covers	cover	VERB
easat-3008	7	8	a	a	DET
easat-3008	7	9	period	period	NOUN
easat-3008	7	10	of	of	ADP
easat-3008	7	11	years	year	NOUN
easat-3008	7	12	,	,	PUNCT
easat-3008	7	13	from	from	ADP
easat-3008	7	14	the	the	DET
easat-3008	7	15	beginning	beginning	NOUN
easat-3008	7	16	of	of	ADP
easat-3008	7	17	2016	2016	NUM
easat-3008	7	18	to	to	ADP
easat-3008	7	19	the	the	DET
easat-3008	7	20	end	end	NOUN
easat-3008	7	21	of	of	ADP
easat-3008	7	22	2022	2022	NUM
easat-3008	7	23	.	.	PUNCT
easat-3008	8	1	the	the	DET
easat-3008	8	2	studied	studied	ADJ
easat-3008	8	3	sample	sample	NOUN
easat-3008	8	4	included	include	VERB
easat-3008	8	5	10	10	NUM
easat-3008	8	6	companies	company	NOUN
easat-3008	8	7	that	that	PRON
easat-3008	8	8	were	be	AUX
easat-3008	8	9	selected	select	VERB
easat-3008	8	10	by	by	ADP
easat-3008	8	11	systematic	systematic	ADJ
easat-3008	8	12	elimination	elimination	NOUN
easat-3008	8	13	method	method	NOUN
easat-3008	8	14	.	.	PUNCT
easat-3008	9	1	the	the	DET
easat-3008	9	2	results	result	NOUN
easat-3008	9	3	of	of	ADP
easat-3008	9	4	the	the	DET
easat-3008	9	5	test	test	NOUN
easat-3008	9	6	of	of	ADP
easat-3008	9	7	research	research	NOUN
easat-3008	9	8	hypotheses	hypothesis	NOUN
easat-3008	9	9	indicated	indicate	VERB
easat-3008	9	10	that	that	SCONJ
easat-3008	9	11	corporate	corporate	ADJ
easat-3008	9	12	governance	governance	NOUN
easat-3008	9	13	does	do	AUX
easat-3008	9	14	not	not	PART
easat-3008	9	15	have	have	VERB
easat-3008	9	16	a	a	DET
easat-3008	9	17	modifying	modify	VERB
easat-3008	9	18	role	role	NOUN
easat-3008	9	19	in	in	ADP
easat-3008	9	20	the	the	DET
easat-3008	9	21	effect	effect	NOUN
easat-3008	9	22	of	of	ADP
easat-3008	9	23	integrated	integrate	VERB
easat-3008	9	24	financial	financial	ADJ
easat-3008	9	25	reporting	reporting	NOUN
easat-3008	9	26	on	on	ADP
easat-3008	9	27	the	the	DET
easat-3008	9	28	value	value	NOUN
easat-3008	9	29	of	of	ADP
easat-3008	9	30	the	the	DET
easat-3008	9	31	company	company	NOUN
easat-3008	9	32	.	.	PUNCT
easat-3008	10	1	it	it	PRON
easat-3008	10	2	seems	seem	VERB
easat-3008	10	3	that	that	SCONJ
easat-3008	10	4	in	in	ADP
easat-3008	10	5	the	the	DET
easat-3008	10	6	iraqi	iraqi	ADJ
easat-3008	10	7	capital	capital	NOUN
easat-3008	10	8	market	market	NOUN
easat-3008	10	9	,	,	PUNCT
easat-3008	10	10	integrated	integrate	VERB
easat-3008	10	11	financial	financial	ADJ
easat-3008	10	12	reporting	reporting	NOUN
easat-3008	10	13	tools	tool	NOUN
easat-3008	10	14	can	can	AUX
easat-3008	10	15	not	not	PART
easat-3008	10	16	help	help	VERB
easat-3008	10	17	the	the	DET
easat-3008	10	18	shareholders	shareholder	NOUN
easat-3008	10	19	in	in	ADP
easat-3008	10	20	evaluating	evaluate	VERB
easat-3008	10	21	the	the	DET
easat-3008	10	22	company	company	NOUN
easat-3008	10	23	's	's	PART
easat-3008	10	24	value	value	NOUN
easat-3008	10	25	,	,	PUNCT
easat-3008	10	26	and	and	CCONJ
easat-3008	10	27	other	other	ADJ
easat-3008	10	28	factors	factor	NOUN
easat-3008	10	29	affecting	affect	VERB
easat-3008	10	30	the	the	DET
easat-3008	10	31	stock	stock	NOUN
easat-3008	10	32	price	price	NOUN
easat-3008	10	33	(	(	PUNCT
easat-3008	10	34	company	company	NOUN
easat-3008	10	35	's	's	PART
easat-3008	10	36	value	value	NOUN
easat-3008	10	37	)	)	PUNCT
easat-3008	10	38	are	be	AUX
easat-3008	10	39	considered	consider	VERB
easat-3008	10	40	by	by	ADP
easat-3008	10	41	the	the	DET
easat-3008	10	42	shareholders	shareholder	NOUN
easat-3008	10	43	.	.	PUNCT
easat-3008	11	1	keywords	keyword	NOUN
easat-3008	11	2	:	:	PUNCT
easat-3008	11	3	corporate	corporate	ADJ
easat-3008	11	4	governance	governance	NOUN
easat-3008	11	5	,	,	PUNCT
easat-3008	11	6	firm	firm	ADJ
easat-3008	11	7	value	value	NOUN
easat-3008	11	8	,	,	PUNCT
easat-3008	11	9	integrated	integrate	VERB
easat-3008	11	10	financial	financial	ADJ
easat-3008	11	11	reporting	reporting	NOUN
easat-3008	11	12	.	.	PUNCT
easat-3008	12	1	1	1	X
easat-3008	12	2	.	.	X
easat-3008	12	3	introduction	introduction	NOUN
easat-3008	12	4	the	the	DET
easat-3008	12	5	present	present	ADJ
easat-3008	12	6	study	study	NOUN
easat-3008	12	7	seeks	seek	VERB
easat-3008	12	8	to	to	PART
easat-3008	12	9	examine	examine	VERB
easat-3008	12	10	the	the	DET
easat-3008	12	11	effect	effect	NOUN
easat-3008	12	12	of	of	ADP
easat-3008	12	13	integrated	integrate	VERB
easat-3008	12	14	financial	financial	ADJ
easat-3008	12	15	reporting	reporting	NOUN
easat-3008	12	16	on	on	ADP
easat-3008	12	17	company	company	NOUN
easat-3008	12	18	value	value	NOUN
easat-3008	12	19	with	with	ADP
easat-3008	12	20	the	the	DET
easat-3008	12	21	role	role	NOUN
easat-3008	12	22	of	of	ADP
easat-3008	12	23	adjusting	adjust	VERB
easat-3008	12	24	corporate	corporate	ADJ
easat-3008	12	25	governance	governance	NOUN
easat-3008	12	26	in	in	ADP
easat-3008	12	27	companies	company	NOUN
easat-3008	12	28	listed	list	VERB
easat-3008	12	29	on	on	ADP
easat-3008	12	30	the	the	DET
easat-3008	12	31	iraqi	iraqi	ADJ
easat-3008	12	32	stock	stock	NOUN
easat-3008	12	33	exchange	exchange	NOUN
easat-3008	12	34	.	.	PUNCT
easat-3008	13	1	using	use	VERB
easat-3008	13	2	global	global	ADJ
easat-3008	13	3	accounting	accounting	NOUN
easat-3008	13	4	standards	standard	NOUN
easat-3008	13	5	for	for	ADP
easat-3008	13	6	financial	financial	ADJ
easat-3008	13	7	reporting	reporting	NOUN
easat-3008	13	8	in	in	ADP
easat-3008	13	9	iraqi	iraqi	ADJ
easat-3008	13	10	companies	company	NOUN
easat-3008	13	11	that	that	PRON
easat-3008	13	12	need	need	VERB
easat-3008	13	13	clear	clear	ADJ
easat-3008	13	14	and	and	CCONJ
easat-3008	13	15	comparable	comparable	ADJ
easat-3008	13	16	information	information	NOUN
easat-3008	13	17	in	in	ADP
easat-3008	13	18	financial	financial	ADJ
easat-3008	13	19	statements	statement	NOUN
easat-3008	13	20	helps	help	VERB
easat-3008	13	21	to	to	PART
easat-3008	13	22	reduce	reduce	VERB
easat-3008	13	23	problems	problem	NOUN
easat-3008	13	24	and	and	CCONJ
easat-3008	13	25	determine	determine	VERB
easat-3008	13	26	more	more	ADV
easat-3008	13	27	transparent	transparent	ADJ
easat-3008	13	28	accounting	accounting	NOUN
easat-3008	13	29	policies	policy	NOUN
easat-3008	13	30	.	.	PUNCT
easat-3008	14	1	in	in	ADP
easat-3008	14	2	iraq	iraq	PROPN
easat-3008	14	3	,	,	PUNCT
easat-3008	14	4	with	with	ADP
easat-3008	14	5	the	the	DET
easat-3008	14	6	development	development	NOUN
easat-3008	14	7	of	of	ADP
easat-3008	14	8	companies	company	NOUN
easat-3008	14	9	in	in	ADP
easat-3008	14	10	the	the	DET
easat-3008	14	11	country	country	NOUN
easat-3008	14	12	's	's	PART
easat-3008	14	13	stock	stock	NOUN
easat-3008	14	14	market	market	NOUN
easat-3008	14	15	,	,	PUNCT
easat-3008	14	16	attention	attention	NOUN
easat-3008	14	17	to	to	ADP
easat-3008	14	18	the	the	DET
easat-3008	14	19	corporate	corporate	ADJ
easat-3008	14	20	governance	governance	NOUN
easat-3008	14	21	system	system	NOUN
easat-3008	14	22	and	and	CCONJ
easat-3008	14	23	the	the	DET
easat-3008	14	24	presentation	presentation	NOUN
easat-3008	14	25	of	of	ADP
easat-3008	14	26	integrated	integrate	VERB
easat-3008	14	27	reports	report	NOUN
easat-3008	14	28	according	accord	VERB
easat-3008	14	29	to	to	ADP
easat-3008	14	30	international	international	ADJ
easat-3008	14	31	standards	standard	NOUN
easat-3008	14	32	have	have	AUX
easat-3008	14	33	increased	increase	VERB
easat-3008	14	34	significantly	significantly	ADV
easat-3008	14	35	,	,	PUNCT
easat-3008	14	36	and	and	CCONJ
easat-3008	14	37	the	the	DET
easat-3008	14	38	iraqi	iraqi	ADJ
easat-3008	14	39	government	government	NOUN
easat-3008	14	40	is	be	AUX
easat-3008	14	41	facing	face	VERB
easat-3008	14	42	the	the	DET
easat-3008	14	43	challenge	challenge	NOUN
easat-3008	14	44	of	of	ADP
easat-3008	14	45	how	how	SCONJ
easat-3008	14	46	the	the	DET
easat-3008	14	47	organizational	organizational	ADJ
easat-3008	14	48	structure	structure	NOUN
easat-3008	14	49	of	of	ADP
easat-3008	14	50	a	a	DET
easat-3008	14	51	company	company	NOUN
easat-3008	14	52	design	design	NOUN
easat-3008	14	53	to	to	PART
easat-3008	14	54	ensure	ensure	VERB
easat-3008	14	55	the	the	DET
easat-3008	14	56	achievement	achievement	NOUN
easat-3008	14	57	of	of	ADP
easat-3008	14	58	profitability	profitability	NOUN
easat-3008	14	59	goals	goal	NOUN
easat-3008	14	60	and	and	CCONJ
easat-3008	14	61	the	the	DET
easat-3008	14	62	responsibility	responsibility	NOUN
easat-3008	14	63	of	of	ADP
easat-3008	14	64	the	the	DET
easat-3008	14	65	entire	entire	ADJ
easat-3008	14	66	company	company	NOUN
easat-3008	14	67	to	to	ADP
easat-3008	14	68	the	the	DET
easat-3008	14	69	shareholders	shareholder	NOUN
easat-3008	14	70	.	.	PUNCT
easat-3008	15	1	since	since	SCONJ
easat-3008	15	2	the	the	DET
easat-3008	15	3	corporate	corporate	ADJ
easat-3008	15	4	governance	governance	NOUN
easat-3008	15	5	system	system	NOUN
easat-3008	15	6	considers	consider	VERB
easat-3008	15	7	restructuring	restructure	VERB
easat-3008	15	8	and	and	CCONJ
easat-3008	15	9	reforming	reform	VERB
easat-3008	15	10	the	the	DET
easat-3008	15	11	internal	internal	ADJ
easat-3008	15	12	structure	structure	NOUN
easat-3008	15	13	of	of	ADP
easat-3008	15	14	the	the	DET
easat-3008	15	15	company	company	NOUN
easat-3008	15	16	and	and	CCONJ
easat-3008	15	17	seeks	seek	VERB
easat-3008	15	18	to	to	PART
easat-3008	15	19	change	change	VERB
easat-3008	15	20	and	and	CCONJ
easat-3008	15	21	transform	transform	VERB
easat-3008	15	22	the	the	DET
easat-3008	15	23	management	management	NOUN
easat-3008	15	24	of	of	ADP
easat-3008	15	25	joint	joint	ADJ
easat-3008	15	26	stock	stock	NOUN
easat-3008	15	27	companies	company	NOUN
easat-3008	15	28	from	from	ADP
easat-3008	15	29	traditional	traditional	ADJ
easat-3008	15	30	management	management	NOUN
easat-3008	15	31	to	to	ADP
easat-3008	15	32	dynamic	dynamic	ADJ
easat-3008	15	33	and	and	CCONJ
easat-3008	15	34	independent	independent	ADJ
easat-3008	15	35	management	management	NOUN
easat-3008	15	36	,	,	PUNCT
easat-3008	15	37	with	with	ADP
easat-3008	15	38	its	its	PRON
easat-3008	15	39	mechanisms	mechanism	NOUN
easat-3008	15	40	,	,	PUNCT
easat-3008	15	41	it	it	PRON
easat-3008	15	42	can	can	AUX
easat-3008	15	43	serve	serve	VERB
easat-3008	15	44	the	the	DET
easat-3008	15	45	interests	interest	NOUN
easat-3008	15	46	of	of	ADP
easat-3008	15	47	shareholders	shareholder	NOUN
easat-3008	15	48	and	and	CCONJ
easat-3008	15	49	the	the	DET
easat-3008	15	50	company	company	NOUN
easat-3008	15	51	.	.	PUNCT
easat-3008	16	1	to	to	PART
easat-3008	16	2	guarantee	guarantee	VERB
easat-3008	16	3	in	in	ADP
easat-3008	16	4	other	other	ADJ
easat-3008	16	5	words	word	NOUN
easat-3008	16	6	,	,	PUNCT
easat-3008	16	7	corporate	corporate	ADJ
easat-3008	16	8	governance	governance	NOUN
easat-3008	16	9	acts	act	VERB
easat-3008	16	10	as	as	ADP
easat-3008	16	11	a	a	DET
easat-3008	16	12	mechanism	mechanism	NOUN
easat-3008	16	13	to	to	PART
easat-3008	16	14	reduce	reduce	VERB
easat-3008	16	15	the	the	DET
easat-3008	16	16	opportunism	opportunism	NOUN
easat-3008	16	17	of	of	ADP
easat-3008	16	18	iraqi	iraqi	ADJ
easat-3008	16	19	managers	manager	NOUN
easat-3008	16	20	.	.	PUNCT
easat-3008	17	1	therefore	therefore	ADV
easat-3008	17	2	,	,	PUNCT
easat-3008	17	3	companies	company	NOUN
easat-3008	17	4	with	with	ADP
easat-3008	17	5	weak	weak	ADJ
easat-3008	17	6	corporate	corporate	ADJ
easat-3008	17	7	governance	governance	NOUN
easat-3008	17	8	are	be	AUX
easat-3008	17	9	more	more	ADV
easat-3008	17	10	vulnerable	vulnerable	ADJ
easat-3008	17	11	to	to	ADP
easat-3008	17	12	managerial	managerial	ADJ
easat-3008	17	13	opportunism	opportunism	NOUN
easat-3008	17	14	,	,	PUNCT
easat-3008	17	15	which	which	PRON
easat-3008	17	16	will	will	AUX
easat-3008	17	17	have	have	VERB
easat-3008	17	18	a	a	DET
easat-3008	17	19	detrimental	detrimental	ADJ
easat-3008	17	20	effect	effect	NOUN
easat-3008	17	21	on	on	ADP
easat-3008	17	22	the	the	DET
easat-3008	17	23	value	value	NOUN
easat-3008	17	24	of	of	ADP
easat-3008	17	25	the	the	DET
easat-3008	17	26	company	company	NOUN
easat-3008	17	27	.	.	PUNCT
easat-3008	18	1	integrated	integrate	VERB
easat-3008	18	2	reporting	reporting	NOUN
easat-3008	18	3	is	be	AUX
easat-3008	18	4	a	a	DET
easat-3008	18	5	relatively	relatively	ADV
easat-3008	18	6	new	new	ADJ
easat-3008	18	7	category	category	NOUN
easat-3008	18	8	that	that	PRON
easat-3008	18	9	has	have	AUX
easat-3008	18	10	been	be	AUX
easat-3008	18	11	raised	raise	VERB
easat-3008	18	12	more	more	ADV
easat-3008	18	13	and	and	CCONJ
easat-3008	18	14	more	more	ADV
easat-3008	18	15	after	after	ADP
easat-3008	18	16	the	the	DET
easat-3008	18	17	financial	financial	ADJ
easat-3008	18	18	crises	crisis	NOUN
easat-3008	18	19	and	and	CCONJ
easat-3008	18	20	after	after	ADP
easat-3008	18	21	the	the	DET
easat-3008	18	22	approval	approval	NOUN
easat-3008	18	23	of	of	ADP
easat-3008	18	24	the	the	DET
easat-3008	18	25	sarbanes	sarbanes	PROPN
easat-3008	18	26	-	-	PUNCT
easat-3008	18	27	oxley	oxley	ADJ
easat-3008	18	28	act	act	NOUN
easat-3008	18	29	in	in	ADP
easat-3008	18	30	the	the	DET
easat-3008	18	31	united	united	PROPN
easat-3008	18	32	states	states	PROPN
easat-3008	18	33	and	and	CCONJ
easat-3008	18	34	similar	similar	ADJ
easat-3008	18	35	laws	law	NOUN
easat-3008	18	36	in	in	ADP
easat-3008	18	37	canada	canada	PROPN
easat-3008	18	38	,	,	PUNCT
easat-3008	18	39	japan	japan	PROPN
easat-3008	18	40	,	,	PUNCT
easat-3008	18	41	and	and	CCONJ
easat-3008	18	42	england	england	PROPN
easat-3008	18	43	(	(	PUNCT
easat-3008	18	44	hashminejad	hashminejad	NOUN
easat-3008	18	45	and	and	CCONJ
easat-3008	18	46	foroughnejad	foroughnejad	NOUN
easat-3008	18	47	,	,	PUNCT
easat-3008	18	48	2012	2012	NUM
easat-3008	18	49	)	)	PUNCT
easat-3008	18	50	.	.	PUNCT
easat-3008	19	1	it	it	PRON
easat-3008	19	2	is	be	AUX
easat-3008	19	3	to	to	PART
easat-3008	19	4	provide	provide	VERB
easat-3008	19	5	investors	investor	NOUN
easat-3008	19	6	and	and	CCONJ
easat-3008	19	7	other	other	ADJ
easat-3008	19	8	stakeholders	stakeholder	NOUN
easat-3008	19	9	with	with	ADP
easat-3008	19	10	information	information	NOUN
easat-3008	19	11	about	about	ADP
easat-3008	19	12	how	how	SCONJ
easat-3008	19	13	the	the	DET
easat-3008	19	14	organization	organization	NOUN
easat-3008	19	15	is	be	AUX
easat-3008	19	16	managed	manage	VERB
easat-3008	19	17	,	,	PUNCT
easat-3008	19	18	as	as	ADV
easat-3008	19	19	well	well	ADV
easat-3008	19	20	as	as	ADP
easat-3008	19	21	provide	provide	VERB
easat-3008	19	22	a	a	DET
easat-3008	19	23	more	more	ADJ
easat-3008	19	24	4673	4673	NUM
easat-3008	19	25	edelweiss	edelweiss	PROPN
easat-3008	19	26	applied	apply	VERB
easat-3008	19	27	science	science	NOUN
easat-3008	19	28	and	and	CCONJ
easat-3008	19	29	technology	technology	NOUN
easat-3008	19	30	issn	issn	PROPN
easat-3008	19	31	:	:	PUNCT
easat-3008	19	32	2576	2576	NUM
easat-3008	19	33	-	-	SYM
easat-3008	19	34	8484	8484	NUM
easat-3008	19	35	vol	vol	NOUN
easat-3008	19	36	.	.	PROPN
easat-3008	19	37	8	8	NUM
easat-3008	19	38	,	,	PUNCT
easat-3008	19	39	no	no	INTJ
easat-3008	19	40	.	.	NOUN
easat-3008	20	1	6	6	NUM
easat-3008	20	2	:	:	SYM
easat-3008	20	3	4672	4672	NUM
easat-3008	20	4	-	-	SYM
easat-3008	20	5	4682	4682	NUM
easat-3008	20	6	,	,	PUNCT
easat-3008	20	7	2024	2024	NUM
easat-3008	20	8	doi	doi	NOUN
easat-3008	20	9	:	:	PUNCT
easat-3008	20	10	10.55214/25768484.v8i6.3008	10.55214/25768484.v8i6.3008	NUM
easat-3008	20	11	©	©	ADP
easat-3008	20	12	2024	2024	NUM
easat-3008	20	13	by	by	ADP
easat-3008	20	14	the	the	DET
easat-3008	20	15	authors	author	NOUN
easat-3008	20	16	;	;	PUNCT
easat-3008	20	17	licensee	licensee	PROPN
easat-3008	20	18	learning	learning	NOUN
easat-3008	20	19	gate	gate	VERB
easat-3008	20	20	complete	complete	ADJ
easat-3008	20	21	description	description	NOUN
easat-3008	20	22	of	of	ADP
easat-3008	20	23	the	the	DET
easat-3008	20	24	value	value	NOUN
easat-3008	20	25	creation	creation	NOUN
easat-3008	20	26	process	process	NOUN
easat-3008	20	27	than	than	ADP
easat-3008	20	28	traditional	traditional	ADJ
easat-3008	20	29	financial	financial	ADJ
easat-3008	20	30	statements	statement	NOUN
easat-3008	20	31	and	and	CCONJ
easat-3008	20	32	independent	independent	ADJ
easat-3008	20	33	environmental	environmental	ADJ
easat-3008	20	34	or	or	CCONJ
easat-3008	20	35	social	social	ADJ
easat-3008	20	36	reports	report	NOUN
easat-3008	20	37	(	(	PUNCT
easat-3008	20	38	maroon	maroon	NOUN
easat-3008	20	39	,	,	PUNCT
easat-3008	20	40	2016	2016	NUM
easat-3008	20	41	)	)	PUNCT
easat-3008	20	42	.	.	PUNCT
easat-3008	21	1	the	the	DET
easat-3008	21	2	concept	concept	NOUN
easat-3008	21	3	of	of	ADP
easat-3008	21	4	integrated	integrated	ADJ
easat-3008	21	5	reporting	reporting	NOUN
easat-3008	21	6	is	be	AUX
easat-3008	21	7	used	use	VERB
easat-3008	21	8	with	with	ADP
easat-3008	21	9	the	the	DET
easat-3008	21	10	aim	aim	NOUN
easat-3008	21	11	of	of	ADP
easat-3008	21	12	combining	combine	VERB
easat-3008	21	13	financial	financial	ADJ
easat-3008	21	14	and	and	CCONJ
easat-3008	21	15	non	non	ADJ
easat-3008	21	16	-	-	ADJ
easat-3008	21	17	financial	financial	ADJ
easat-3008	21	18	information	information	NOUN
easat-3008	21	19	in	in	ADP
easat-3008	21	20	an	an	DET
easat-3008	21	21	accurate	accurate	ADJ
easat-3008	21	22	and	and	CCONJ
easat-3008	21	23	coherent	coherent	ADJ
easat-3008	21	24	approach	approach	NOUN
easat-3008	21	25	to	to	PART
easat-3008	21	26	communicate	communicate	VERB
easat-3008	21	27	business	business	NOUN
easat-3008	21	28	activities	activity	NOUN
easat-3008	21	29	(	(	PUNCT
easat-3008	21	30	international	international	ADJ
easat-3008	21	31	integrated	integrated	ADJ
easat-3008	21	32	reporting	reporting	NOUN
easat-3008	21	33	committee	committee	NOUN
easat-3008	21	34	,	,	PUNCT
easat-3008	21	35	2011	2011	NUM
easat-3008	21	36	)	)	PUNCT
easat-3008	21	37	.	.	PUNCT
easat-3008	22	1	integrated	integrate	VERB
easat-3008	22	2	financial	financial	ADJ
easat-3008	22	3	reports	report	NOUN
easat-3008	22	4	can	can	AUX
easat-3008	22	5	link	link	VERB
easat-3008	22	6	financial	financial	ADJ
easat-3008	22	7	and	and	CCONJ
easat-3008	22	8	non	non	ADJ
easat-3008	22	9	-	-	ADJ
easat-3008	22	10	financial	financial	ADJ
easat-3008	22	11	information	information	NOUN
easat-3008	22	12	together	together	ADV
easat-3008	22	13	(	(	PUNCT
easat-3008	22	14	wang	wang	PROPN
easat-3008	22	15	,	,	PUNCT
easat-3008	22	16	2020	2020	NUM
easat-3008	22	17	)	)	PUNCT
easat-3008	22	18	.	.	PUNCT
easat-3008	23	1	in	in	ADP
easat-3008	23	2	other	other	ADJ
easat-3008	23	3	words	word	NOUN
easat-3008	23	4	,	,	PUNCT
easat-3008	23	5	integrated	integrate	VERB
easat-3008	23	6	financial	financial	ADJ
easat-3008	23	7	reports	report	NOUN
easat-3008	23	8	can	can	AUX
easat-3008	23	9	link	link	VERB
easat-3008	23	10	information	information	NOUN
easat-3008	23	11	related	relate	VERB
easat-3008	23	12	to	to	ADP
easat-3008	23	13	social	social	ADJ
easat-3008	23	14	and	and	CCONJ
easat-3008	23	15	environmental	environmental	ADJ
easat-3008	23	16	responsibility	responsibility	NOUN
easat-3008	23	17	,	,	PUNCT
easat-3008	23	18	corporate	corporate	ADJ
easat-3008	23	19	governance	governance	NOUN
easat-3008	23	20	,	,	PUNCT
easat-3008	23	21	and	and	CCONJ
easat-3008	23	22	company	company	NOUN
easat-3008	23	23	strategy	strategy	NOUN
easat-3008	23	24	with	with	ADP
easat-3008	23	25	financial	financial	ADJ
easat-3008	23	26	information	information	NOUN
easat-3008	23	27	and	and	CCONJ
easat-3008	23	28	significantly	significantly	ADV
easat-3008	23	29	increase	increase	VERB
easat-3008	23	30	the	the	DET
easat-3008	23	31	comparability	comparability	NOUN
easat-3008	23	32	and	and	CCONJ
easat-3008	23	33	predictive	predictive	ADJ
easat-3008	23	34	power	power	NOUN
easat-3008	23	35	of	of	ADP
easat-3008	23	36	accounting	accounting	NOUN
easat-3008	23	37	information	information	NOUN
easat-3008	23	38	.	.	PUNCT
easat-3008	24	1	historical	historical	ADJ
easat-3008	24	2	(	(	PUNCT
easat-3008	24	3	on	on	ADP
easat-3008	24	4	the	the	DET
easat-3008	24	5	basis	basis	NOUN
easat-3008	24	6	of	of	ADP
easat-3008	24	7	the	the	DET
easat-3008	24	8	past	past	NOUN
easat-3008	24	9	)	)	PUNCT
easat-3008	24	10	and	and	CCONJ
easat-3008	24	11	whether	whether	SCONJ
easat-3008	24	12	on	on	ADP
easat-3008	24	13	the	the	DET
easat-3008	24	14	basis	basis	NOUN
easat-3008	24	15	of	of	ADP
easat-3008	24	16	the	the	DET
easat-3008	24	17	future	future	NOUN
easat-3008	24	18	,	,	PUNCT
easat-3008	24	19	they	they	PRON
easat-3008	24	20	should	should	AUX
easat-3008	24	21	have	have	VERB
easat-3008	24	22	a	a	DET
easat-3008	24	23	clear	clear	ADJ
easat-3008	24	24	,	,	PUNCT
easat-3008	24	25	accurate	accurate	ADJ
easat-3008	24	26	and	and	CCONJ
easat-3008	24	27	coordinated	coordinated	ADJ
easat-3008	24	28	formulation	formulation	NOUN
easat-3008	24	29	and	and	CCONJ
easat-3008	24	30	have	have	VERB
easat-3008	24	31	the	the	DET
easat-3008	24	32	ability	ability	NOUN
easat-3008	24	33	to	to	PART
easat-3008	24	34	be	be	AUX
easat-3008	24	35	implemented	implement	VERB
easat-3008	24	36	to	to	PART
easat-3008	24	37	increase	increase	VERB
easat-3008	24	38	the	the	DET
easat-3008	24	39	predictive	predictive	ADJ
easat-3008	24	40	power	power	NOUN
easat-3008	24	41	of	of	ADP
easat-3008	24	42	accounting	accounting	NOUN
easat-3008	24	43	information	information	NOUN
easat-3008	24	44	and	and	CCONJ
easat-3008	24	45	reach	reach	VERB
easat-3008	24	46	the	the	DET
easat-3008	24	47	capability	capability	NOUN
easat-3008	24	48	and	and	CCONJ
easat-3008	24	49	state	state	NOUN
easat-3008	24	50	of	of	ADP
easat-3008	24	51	comparability	comparability	NOUN
easat-3008	24	52	(	(	PUNCT
easat-3008	24	53	rinaldi	rinaldi	PROPN
easat-3008	24	54	et	et	PROPN
easat-3008	24	55	al	al	PROPN
easat-3008	24	56	.	.	PROPN
easat-3008	24	57	2018	2018	NUM
easat-3008	24	58	)	)	PUNCT
easat-3008	24	59	.	.	PUNCT
easat-3008	25	1	the	the	DET
easat-3008	25	2	benefits	benefit	NOUN
easat-3008	25	3	of	of	ADP
easat-3008	25	4	integrated	integrated	ADJ
easat-3008	25	5	reporting	reporting	NOUN
easat-3008	25	6	are	be	AUX
easat-3008	25	7	mainly	mainly	ADV
easat-3008	25	8	aimed	aim	VERB
easat-3008	25	9	at	at	ADP
easat-3008	25	10	accounting	account	VERB
easat-3008	25	11	for	for	ADP
easat-3008	25	12	broad	broad	ADJ
easat-3008	25	13	bases	basis	NOUN
easat-3008	25	14	of	of	ADP
easat-3008	25	15	financial	financial	ADJ
easat-3008	25	16	,	,	PUNCT
easat-3008	25	17	non	non	ADJ
easat-3008	25	18	-	-	ADJ
easat-3008	25	19	financial	financial	ADJ
easat-3008	25	20	(	(	PUNCT
easat-3008	25	21	such	such	ADJ
easat-3008	25	22	as	as	ADP
easat-3008	25	23	natural	natural	ADJ
easat-3008	25	24	,	,	PUNCT
easat-3008	25	25	productive	productive	ADJ
easat-3008	25	26	,	,	PUNCT
easat-3008	25	27	intellectual	intellectual	ADJ
easat-3008	25	28	,	,	PUNCT
easat-3008	25	29	human	human	ADJ
easat-3008	25	30	,	,	PUNCT
easat-3008	25	31	social	social	ADJ
easat-3008	25	32	)	)	PUNCT
easat-3008	25	33	resources	resource	NOUN
easat-3008	25	34	.	.	PUNCT
easat-3008	26	1	(	(	PUNCT
easat-3008	26	2	khan	khan	PROPN
easat-3008	26	3	ahmadi	ahmadi	PROPN
easat-3008	26	4	et	et	PROPN
easat-3008	26	5	al	al	PROPN
easat-3008	26	6	.	.	PROPN
easat-3008	26	7	,	,	PUNCT
easat-3008	26	8	2021	2021	NUM
easat-3008	26	9	)	)	PUNCT
easat-3008	26	10	scientific	scientific	ADJ
easat-3008	26	11	evidence	evidence	NOUN
easat-3008	26	12	shows	show	VERB
easat-3008	26	13	that	that	SCONJ
easat-3008	26	14	the	the	DET
easat-3008	26	15	accumulation	accumulation	NOUN
easat-3008	26	16	of	of	ADP
easat-3008	26	17	knowledge	knowledge	NOUN
easat-3008	26	18	around	around	ADP
easat-3008	26	19	the	the	DET
easat-3008	26	20	problem	problem	NOUN
easat-3008	26	21	of	of	ADP
easat-3008	26	22	integrated	integrated	ADJ
easat-3008	26	23	reporting	reporting	NOUN
easat-3008	26	24	and	and	CCONJ
easat-3008	26	25	its	its	PRON
easat-3008	26	26	economic	economic	ADJ
easat-3008	26	27	consequences	consequence	NOUN
easat-3008	26	28	is	be	AUX
easat-3008	26	29	insignificant	insignificant	ADJ
easat-3008	26	30	and	and	CCONJ
easat-3008	26	31	there	there	PRON
easat-3008	26	32	are	be	VERB
easat-3008	26	33	many	many	ADJ
easat-3008	26	34	research	research	NOUN
easat-3008	26	35	gaps	gap	NOUN
easat-3008	26	36	in	in	ADP
easat-3008	26	37	this	this	DET
easat-3008	26	38	field	field	NOUN
easat-3008	26	39	.	.	PUNCT
easat-3008	27	1	in	in	ADP
easat-3008	27	2	addition	addition	NOUN
easat-3008	27	3	,	,	PUNCT
easat-3008	27	4	integrated	integrate	VERB
easat-3008	27	5	reporting	reporting	NOUN
easat-3008	27	6	is	be	AUX
easat-3008	27	7	unlikely	unlikely	ADJ
easat-3008	27	8	to	to	PART
easat-3008	27	9	achieve	achieve	VERB
easat-3008	27	10	its	its	PRON
easat-3008	27	11	full	full	ADJ
easat-3008	27	12	potential	potential	NOUN
easat-3008	27	13	in	in	ADP
easat-3008	27	14	providing	provide	VERB
easat-3008	27	15	reliable	reliable	ADJ
easat-3008	27	16	financial	financial	ADJ
easat-3008	27	17	and	and	CCONJ
easat-3008	27	18	non	non	ADJ
easat-3008	27	19	-	-	ADJ
easat-3008	27	20	financial	financial	ADJ
easat-3008	27	21	information	information	NOUN
easat-3008	27	22	to	to	PART
easat-3008	27	23	report	report	VERB
easat-3008	27	24	users	user	NOUN
easat-3008	27	25	,	,	PUNCT
easat-3008	27	26	ensuring	ensure	VERB
easat-3008	27	27	integrated	integrated	ADJ
easat-3008	27	28	reporting	reporting	NOUN
easat-3008	27	29	requires	require	VERB
easat-3008	27	30	integration	integration	NOUN
easat-3008	27	31	of	of	ADP
easat-3008	27	32	financial	financial	ADJ
easat-3008	27	33	and	and	CCONJ
easat-3008	27	34	non	non	ADJ
easat-3008	27	35	-	-	ADJ
easat-3008	27	36	financial	financial	ADJ
easat-3008	27	37	information	information	NOUN
easat-3008	27	38	.	.	PUNCT
easat-3008	28	1	previous	previous	ADJ
easat-3008	28	2	researches	research	NOUN
easat-3008	28	3	have	have	AUX
easat-3008	28	4	not	not	PART
easat-3008	28	5	been	be	AUX
easat-3008	28	6	able	able	ADJ
easat-3008	28	7	to	to	PART
easat-3008	28	8	clarify	clarify	VERB
easat-3008	28	9	the	the	DET
easat-3008	28	10	joint	joint	ADJ
easat-3008	28	11	effects	effect	NOUN
easat-3008	28	12	of	of	ADP
easat-3008	28	13	integrated	integrated	ADJ
easat-3008	28	14	reporting	reporting	NOUN
easat-3008	28	15	and	and	CCONJ
easat-3008	28	16	corporate	corporate	ADJ
easat-3008	28	17	governance	governance	NOUN
easat-3008	28	18	characteristics	characteristic	NOUN
easat-3008	28	19	such	such	ADJ
easat-3008	28	20	as	as	ADP
easat-3008	28	21	the	the	DET
easat-3008	28	22	composition	composition	NOUN
easat-3008	28	23	of	of	ADP
easat-3008	28	24	the	the	DET
easat-3008	28	25	board	board	NOUN
easat-3008	28	26	of	of	ADP
easat-3008	28	27	directors	director	NOUN
easat-3008	28	28	and	and	CCONJ
easat-3008	28	29	the	the	DET
easat-3008	28	30	type	type	NOUN
easat-3008	28	31	of	of	ADP
easat-3008	28	32	company	company	NOUN
easat-3008	28	33	management	management	NOUN
easat-3008	28	34	on	on	ADP
easat-3008	28	35	financial	financial	ADJ
easat-3008	28	36	outcomes	outcome	NOUN
easat-3008	28	37	.	.	PUNCT
easat-3008	29	1	if	if	SCONJ
easat-3008	29	2	the	the	DET
easat-3008	29	3	researchers	researcher	NOUN
easat-3008	29	4	do	do	AUX
easat-3008	29	5	not	not	PART
easat-3008	29	6	examine	examine	VERB
easat-3008	29	7	the	the	DET
easat-3008	29	8	economic	economic	ADJ
easat-3008	29	9	consequences	consequence	NOUN
easat-3008	29	10	of	of	ADP
easat-3008	29	11	using	use	VERB
easat-3008	29	12	integrated	integrated	ADJ
easat-3008	29	13	reporting	reporting	NOUN
easat-3008	29	14	and	and	CCONJ
easat-3008	29	15	the	the	DET
easat-3008	29	16	influencing	influence	VERB
easat-3008	29	17	factors	factor	NOUN
easat-3008	29	18	on	on	ADP
easat-3008	29	19	this	this	DET
easat-3008	29	20	relationship	relationship	NOUN
easat-3008	29	21	.	.	PUNCT
easat-3008	30	1	their	their	PRON
easat-3008	30	2	conclusions	conclusion	NOUN
easat-3008	30	3	about	about	ADP
easat-3008	30	4	the	the	DET
easat-3008	30	5	consequences	consequence	NOUN
easat-3008	30	6	of	of	ADP
easat-3008	30	7	the	the	DET
easat-3008	30	8	implementation	implementation	NOUN
easat-3008	30	9	of	of	ADP
easat-3008	30	10	integrated	integrated	ADJ
easat-3008	30	11	reporting	reporting	NOUN
easat-3008	30	12	in	in	ADP
easat-3008	30	13	iraq	iraq	PROPN
easat-3008	30	14	will	will	AUX
easat-3008	30	15	not	not	PART
easat-3008	30	16	have	have	VERB
easat-3008	30	17	much	much	ADJ
easat-3008	30	18	validity	validity	NOUN
easat-3008	30	19	.	.	PUNCT
easat-3008	31	1	undoubtedly	undoubtedly	ADV
easat-3008	31	2	,	,	PUNCT
easat-3008	31	3	providing	provide	VERB
easat-3008	31	4	useful	useful	ADJ
easat-3008	31	5	and	and	CCONJ
easat-3008	31	6	relevant	relevant	ADJ
easat-3008	31	7	information	information	NOUN
easat-3008	31	8	that	that	PRON
easat-3008	31	9	helps	help	VERB
easat-3008	31	10	users	user	NOUN
easat-3008	31	11	(	(	PUNCT
easat-3008	31	12	inside	inside	ADP
easat-3008	31	13	and	and	CCONJ
easat-3008	31	14	outside	outside	ADP
easat-3008	31	15	the	the	DET
easat-3008	31	16	organization	organization	NOUN
easat-3008	31	17	)	)	PUNCT
easat-3008	31	18	in	in	ADP
easat-3008	31	19	making	make	VERB
easat-3008	31	20	economic	economic	ADJ
easat-3008	31	21	decisions	decision	NOUN
easat-3008	31	22	leads	lead	VERB
easat-3008	31	23	to	to	ADP
easat-3008	31	24	a	a	DET
easat-3008	31	25	better	well	ADJ
easat-3008	31	26	evaluation	evaluation	NOUN
easat-3008	31	27	of	of	ADP
easat-3008	31	28	the	the	DET
easat-3008	31	29	company	company	NOUN
easat-3008	31	30	's	's	PART
easat-3008	31	31	performance	performance	NOUN
easat-3008	31	32	in	in	ADP
easat-3008	31	33	all	all	DET
easat-3008	31	34	directions	direction	NOUN
easat-3008	31	35	and	and	CCONJ
easat-3008	31	36	provides	provide	VERB
easat-3008	31	37	optimal	optimal	ADJ
easat-3008	31	38	allocation	allocation	NOUN
easat-3008	31	39	of	of	ADP
easat-3008	31	40	resources	resource	NOUN
easat-3008	31	41	.	.	PUNCT
easat-3008	32	1	examining	examine	VERB
easat-3008	32	2	this	this	DET
easat-3008	32	3	gap	gap	NOUN
easat-3008	32	4	and	and	CCONJ
easat-3008	32	5	the	the	DET
easat-3008	32	6	factors	factor	NOUN
easat-3008	32	7	affecting	affect	VERB
easat-3008	32	8	the	the	DET
easat-3008	32	9	value	value	NOUN
easat-3008	32	10	in	in	ADP
easat-3008	32	11	the	the	DET
easat-3008	32	12	financial	financial	ADJ
easat-3008	32	13	institutions	institution	NOUN
easat-3008	32	14	of	of	ADP
easat-3008	32	15	iraq	iraq	PROPN
easat-3008	32	16	is	be	AUX
easat-3008	32	17	a	a	DET
easat-3008	32	18	research	research	NOUN
easat-3008	32	19	topic	topic	NOUN
easat-3008	32	20	that	that	PRON
easat-3008	32	21	we	we	PRON
easat-3008	32	22	are	be	AUX
easat-3008	32	23	trying	try	VERB
easat-3008	32	24	to	to	PART
easat-3008	32	25	study	study	VERB
easat-3008	32	26	,	,	PUNCT
easat-3008	32	27	analyze	analyze	VERB
easat-3008	32	28	and	and	CCONJ
easat-3008	32	29	provide	provide	VERB
easat-3008	32	30	suggestions	suggestion	NOUN
easat-3008	32	31	for	for	ADP
easat-3008	32	32	,	,	PUNCT
easat-3008	32	33	because	because	SCONJ
easat-3008	32	34	the	the	DET
easat-3008	32	35	financial	financial	ADJ
easat-3008	32	36	sector	sector	NOUN
easat-3008	32	37	is	be	AUX
easat-3008	32	38	one	one	NUM
easat-3008	32	39	of	of	ADP
easat-3008	32	40	the	the	DET
easat-3008	32	41	sectors	sector	NOUN
easat-3008	32	42	that	that	PRON
easat-3008	32	43	interacts	interact	VERB
easat-3008	32	44	more	more	ADV
easat-3008	32	45	with	with	ADP
easat-3008	32	46	foreign	foreign	ADJ
easat-3008	32	47	companies	company	NOUN
easat-3008	32	48	.	.	PUNCT
easat-3008	33	1	therefore	therefore	ADV
easat-3008	33	2	,	,	PUNCT
easat-3008	33	3	this	this	DET
easat-3008	33	4	research	research	NOUN
easat-3008	33	5	aims	aim	VERB
easat-3008	33	6	to	to	PART
easat-3008	33	7	assess	assess	VERB
easat-3008	33	8	the	the	DET
easat-3008	33	9	extent	extent	NOUN
easat-3008	33	10	to	to	PART
easat-3008	33	11	which	which	PRON
easat-3008	33	12	integrated	integrate	VERB
easat-3008	33	13	reporting	reporting	NOUN
easat-3008	33	14	is	be	AUX
easat-3008	33	15	a	a	DET
easat-3008	33	16	factor	factor	NOUN
easat-3008	33	17	determining	determine	VERB
easat-3008	33	18	the	the	DET
easat-3008	33	19	value	value	NOUN
easat-3008	33	20	of	of	ADP
easat-3008	33	21	companies	company	NOUN
easat-3008	33	22	and	and	CCONJ
easat-3008	33	23	also	also	ADV
easat-3008	33	24	to	to	PART
easat-3008	33	25	evaluate	evaluate	VERB
easat-3008	33	26	the	the	DET
easat-3008	33	27	complementary	complementary	ADJ
easat-3008	33	28	relationship	relationship	NOUN
easat-3008	33	29	between	between	ADP
easat-3008	33	30	integrated	integrate	VERB
easat-3008	33	31	financial	financial	ADJ
easat-3008	33	32	reporting	reporting	NOUN
easat-3008	33	33	and	and	CCONJ
easat-3008	33	34	corporate	corporate	ADJ
easat-3008	33	35	governance	governance	NOUN
easat-3008	33	36	on	on	ADP
easat-3008	33	37	the	the	DET
easat-3008	33	38	value	value	NOUN
easat-3008	33	39	of	of	ADP
easat-3008	33	40	companies	company	NOUN
easat-3008	33	41	.	.	PUNCT
easat-3008	34	1	2	2	X
easat-3008	34	2	.	.	X
easat-3008	34	3	theoretical	theoretical	ADJ
easat-3008	34	4	foundations	foundation	NOUN
easat-3008	34	5	of	of	ADP
easat-3008	34	6	research	research	NOUN
easat-3008	34	7	the	the	DET
easat-3008	34	8	goal	goal	NOUN
easat-3008	34	9	of	of	ADP
easat-3008	34	10	integrated	integrated	ADJ
easat-3008	34	11	reporting	reporting	NOUN
easat-3008	34	12	in	in	ADP
easat-3008	34	13	any	any	DET
easat-3008	34	14	business	business	NOUN
easat-3008	34	15	is	be	AUX
easat-3008	34	16	as	as	ADP
easat-3008	34	17	a	a	DET
easat-3008	34	18	way	way	NOUN
easat-3008	34	19	to	to	PART
easat-3008	34	20	clarify	clarify	VERB
easat-3008	34	21	business	business	NOUN
easat-3008	34	22	models	model	NOUN
easat-3008	34	23	and	and	CCONJ
easat-3008	34	24	tactics	tactic	NOUN
easat-3008	34	25	,	,	PUNCT
easat-3008	34	26	which	which	PRON
easat-3008	34	27	show	show	VERB
easat-3008	34	28	a	a	DET
easat-3008	34	29	compelling	compelling	ADJ
easat-3008	34	30	investment	investment	NOUN
easat-3008	34	31	value	value	NOUN
easat-3008	34	32	proposition	proposition	NOUN
easat-3008	34	33	(	(	PUNCT
easat-3008	34	34	ehtsham	ehtsham	NOUN
easat-3008	34	35	mehr	mehr	NOUN
easat-3008	34	36	,	,	PUNCT
easat-3008	34	37	2021	2021	NUM
easat-3008	34	38	)	)	PUNCT
easat-3008	34	39	.	.	PUNCT
easat-3008	35	1	based	base	VERB
easat-3008	35	2	on	on	ADP
easat-3008	35	3	the	the	DET
easat-3008	35	4	published	publish	VERB
easat-3008	35	5	integrated	integrate	VERB
easat-3008	35	6	reporting	reporting	NOUN
easat-3008	35	7	framework	framework	NOUN
easat-3008	35	8	,	,	PUNCT
easat-3008	35	9	an	an	DET
easat-3008	35	10	integrated	integrate	VERB
easat-3008	35	11	report	report	NOUN
easat-3008	35	12	states	state	VERB
easat-3008	35	13	how	how	SCONJ
easat-3008	35	14	an	an	DET
easat-3008	35	15	organization	organization	NOUN
easat-3008	35	16	's	's	PART
easat-3008	35	17	strategy	strategy	NOUN
easat-3008	35	18	,	,	PUNCT
easat-3008	35	19	governance	governance	NOUN
easat-3008	35	20	,	,	PUNCT
easat-3008	35	21	performance	performance	NOUN
easat-3008	35	22	and	and	CCONJ
easat-3008	35	23	vision	vision	NOUN
easat-3008	35	24	lead	lead	VERB
easat-3008	35	25	to	to	PART
easat-3008	35	26	value	value	VERB
easat-3008	35	27	creation	creation	NOUN
easat-3008	35	28	in	in	ADP
easat-3008	35	29	the	the	DET
easat-3008	35	30	short	short	ADJ
easat-3008	35	31	,	,	PUNCT
easat-3008	35	32	medium	medium	ADJ
easat-3008	35	33	and	and	CCONJ
easat-3008	35	34	long	long	ADJ
easat-3008	35	35	term	term	NOUN
easat-3008	35	36	(	(	PUNCT
easat-3008	35	37	eccles	eccles	PROPN
easat-3008	35	38	et	et	PROPN
easat-3008	35	39	al	al	PROPN
easat-3008	35	40	.	.	PROPN
easat-3008	35	41	2019	2019	NUM
easat-3008	35	42	)	)	PUNCT
easat-3008	35	43	.	.	PUNCT
easat-3008	36	1	integrated	integrate	VERB
easat-3008	36	2	reporting	reporting	NOUN
easat-3008	36	3	is	be	AUX
easat-3008	36	4	actually	actually	ADV
easat-3008	36	5	a	a	DET
easat-3008	36	6	clear	clear	ADJ
easat-3008	36	7	and	and	CCONJ
easat-3008	36	8	concise	concise	ADJ
easat-3008	36	9	presentation	presentation	NOUN
easat-3008	36	10	of	of	ADP
easat-3008	36	11	how	how	SCONJ
easat-3008	36	12	the	the	DET
easat-3008	36	13	company	company	NOUN
easat-3008	36	14	performs	perform	VERB
easat-3008	36	15	the	the	DET
easat-3008	36	16	task	task	NOUN
easat-3008	36	17	of	of	ADP
easat-3008	36	18	stewardship	stewardship	NOUN
easat-3008	36	19	and	and	CCONJ
easat-3008	36	20	creates	create	VERB
easat-3008	36	21	and	and	CCONJ
easat-3008	36	22	stabilizes	stabilize	VERB
easat-3008	36	23	value	value	NOUN
easat-3008	36	24	.	.	PUNCT
easat-3008	37	1	the	the	DET
easat-3008	37	2	high	high	ADJ
easat-3008	37	3	value	value	NOUN
easat-3008	37	4	of	of	ADP
easat-3008	37	5	a	a	DET
easat-3008	37	6	company	company	NOUN
easat-3008	37	7	brings	bring	VERB
easat-3008	37	8	a	a	DET
easat-3008	37	9	higher	high	ADJ
easat-3008	37	10	level	level	NOUN
easat-3008	37	11	of	of	ADP
easat-3008	37	12	prosperity	prosperity	NOUN
easat-3008	37	13	to	to	ADP
easat-3008	37	14	the	the	DET
easat-3008	37	15	company	company	NOUN
easat-3008	37	16	's	's	PART
easat-3008	37	17	shareholders	shareholder	NOUN
easat-3008	37	18	.	.	PUNCT
easat-3008	38	1	in	in	ADP
easat-3008	38	2	this	this	DET
easat-3008	38	3	way	way	NOUN
easat-3008	38	4	,	,	PUNCT
easat-3008	38	5	companies	company	NOUN
easat-3008	38	6	must	must	AUX
easat-3008	38	7	keep	keep	VERB
easat-3008	38	8	their	their	PRON
easat-3008	38	9	value	value	NOUN
easat-3008	38	10	attractive	attractive	ADJ
easat-3008	38	11	to	to	PART
easat-3008	38	12	attract	attract	VERB
easat-3008	38	13	investors	investor	NOUN
easat-3008	38	14	.	.	PUNCT
easat-3008	39	1	if	if	SCONJ
easat-3008	39	2	the	the	DET
easat-3008	39	3	value	value	NOUN
easat-3008	39	4	of	of	ADP
easat-3008	39	5	the	the	DET
easat-3008	39	6	company	company	NOUN
easat-3008	39	7	decreases	decrease	VERB
easat-3008	39	8	,	,	PUNCT
easat-3008	39	9	investors	investor	NOUN
easat-3008	39	10	'	'	PART
easat-3008	39	11	trust	trust	NOUN
easat-3008	39	12	in	in	ADP
easat-3008	39	13	the	the	DET
easat-3008	39	14	company	company	NOUN
easat-3008	39	15	also	also	ADV
easat-3008	39	16	decreases	decrease	VERB
easat-3008	39	17	,	,	PUNCT
easat-3008	39	18	which	which	PRON
easat-3008	39	19	may	may	AUX
easat-3008	39	20	endanger	endanger	VERB
easat-3008	39	21	the	the	DET
easat-3008	39	22	continuation	continuation	NOUN
easat-3008	39	23	of	of	ADP
easat-3008	39	24	the	the	DET
easat-3008	39	25	company	company	NOUN
easat-3008	39	26	's	's	PART
easat-3008	39	27	activity	activity	NOUN
easat-3008	39	28	.	.	PUNCT
easat-3008	40	1	(	(	PUNCT
easat-3008	40	2	dharmawan	dharmawan	NOUN
easat-3008	40	3	et	et	PROPN
easat-3008	40	4	al	al	PROPN
easat-3008	40	5	.	.	PROPN
easat-3008	40	6	2019	2019	NUM
easat-3008	40	7	)	)	PUNCT
easat-3008	40	8	business	business	NOUN
easat-3008	40	9	actors	actor	NOUN
easat-3008	40	10	believe	believe	VERB
easat-3008	40	11	that	that	SCONJ
easat-3008	40	12	the	the	DET
easat-3008	40	13	ultimate	ultimate	ADJ
easat-3008	40	14	goal	goal	NOUN
easat-3008	40	15	of	of	ADP
easat-3008	40	16	corporate	corporate	ADJ
easat-3008	40	17	governance	governance	NOUN
easat-3008	40	18	is	be	AUX
easat-3008	40	19	to	to	PART
easat-3008	40	20	protect	protect	VERB
easat-3008	40	21	the	the	DET
easat-3008	40	22	interests	interest	NOUN
easat-3008	40	23	of	of	ADP
easat-3008	40	24	shareholders	shareholder	NOUN
easat-3008	40	25	and	and	CCONJ
easat-3008	40	26	ultimately	ultimately	ADV
easat-3008	40	27	increase	increase	VERB
easat-3008	40	28	the	the	DET
easat-3008	40	29	value	value	NOUN
easat-3008	40	30	of	of	ADP
easat-3008	40	31	the	the	DET
easat-3008	40	32	company	company	NOUN
easat-3008	40	33	(	(	PUNCT
easat-3008	40	34	cayenne	cayenne	NOUN
easat-3008	40	35	,	,	PUNCT
easat-3008	40	36	2005	2005	NUM
easat-3008	40	37	)	)	PUNCT
easat-3008	40	38	,	,	PUNCT
easat-3008	40	39	so	so	SCONJ
easat-3008	40	40	it	it	PRON
easat-3008	40	41	can	can	AUX
easat-3008	40	42	be	be	AUX
easat-3008	40	43	said	say	VERB
easat-3008	40	44	that	that	SCONJ
easat-3008	40	45	among	among	ADP
easat-3008	40	46	other	other	ADJ
easat-3008	40	47	things	thing	NOUN
easat-3008	40	48	that	that	PRON
easat-3008	40	49	increase	increase	VERB
easat-3008	40	50	the	the	DET
easat-3008	40	51	value	value	NOUN
easat-3008	40	52	of	of	ADP
easat-3008	40	53	the	the	DET
easat-3008	40	54	company	company	NOUN
easat-3008	40	55	is	be	AUX
easat-3008	40	56	corporate	corporate	ADJ
easat-3008	40	57	governance	governance	NOUN
easat-3008	40	58	(	(	PUNCT
easat-3008	40	59	marangori	marangori	ADJ
easat-3008	40	60	,	,	PUNCT
easat-3008	40	61	2019	2019	NUM
easat-3008	40	62	)	)	PUNCT
easat-3008	40	63	.	.	PUNCT
easat-3008	41	1	because	because	SCONJ
easat-3008	41	2	corporate	corporate	ADJ
easat-3008	41	3	governance	governance	NOUN
easat-3008	41	4	mechanisms	mechanism	NOUN
easat-3008	41	5	reduce	reduce	VERB
easat-3008	41	6	representation	representation	NOUN
easat-3008	41	7	problems	problem	NOUN
easat-3008	41	8	in	in	ADP
easat-3008	41	9	companies	company	NOUN
easat-3008	41	10	.	.	PUNCT
easat-3008	42	1	corporate	corporate	ADJ
easat-3008	42	2	governance	governance	NOUN
easat-3008	42	3	,	,	PUNCT
easat-3008	42	4	which	which	PRON
easat-3008	42	5	is	be	AUX
easat-3008	42	6	a	a	DET
easat-3008	42	7	set	set	NOUN
easat-3008	42	8	of	of	ADP
easat-3008	42	9	organizational	organizational	ADJ
easat-3008	42	10	guidance	guidance	NOUN
easat-3008	42	11	and	and	CCONJ
easat-3008	42	12	control	control	NOUN
easat-3008	42	13	mechanisms	mechanism	NOUN
easat-3008	42	14	,	,	PUNCT
easat-3008	42	15	establishes	establish	VERB
easat-3008	42	16	a	a	DET
easat-3008	42	17	proper	proper	ADJ
easat-3008	42	18	balance	balance	NOUN
easat-3008	42	19	between	between	ADP
easat-3008	42	20	the	the	DET
easat-3008	42	21	rights	right	NOUN
easat-3008	42	22	of	of	ADP
easat-3008	42	23	the	the	DET
easat-3008	42	24	stakeholders	stakeholder	NOUN
easat-3008	42	25	and	and	CCONJ
easat-3008	42	26	the	the	DET
easat-3008	42	27	authority	authority	NOUN
easat-3008	42	28	of	of	ADP
easat-3008	42	29	the	the	DET
easat-3008	42	30	board	board	NOUN
easat-3008	42	31	of	of	ADP
easat-3008	42	32	directors	director	NOUN
easat-3008	42	33	.	.	PUNCT
easat-3008	43	1	although	although	SCONJ
easat-3008	43	2	the	the	DET
easat-3008	43	3	quality	quality	NOUN
easat-3008	43	4	of	of	ADP
easat-3008	43	5	these	these	DET
easat-3008	43	6	mechanisms	mechanism	NOUN
easat-3008	43	7	is	be	AUX
easat-3008	43	8	different	different	ADJ
easat-3008	43	9	in	in	ADP
easat-3008	43	10	companies	company	NOUN
easat-3008	43	11	,	,	PUNCT
easat-3008	43	12	it	it	PRON
easat-3008	43	13	exists	exist	VERB
easat-3008	43	14	in	in	ADP
easat-3008	43	15	all	all	DET
easat-3008	43	16	stages	stage	NOUN
easat-3008	43	17	of	of	ADP
easat-3008	43	18	the	the	DET
easat-3008	43	19	company	company	NOUN
easat-3008	43	20	's	's	PART
easat-3008	43	21	value	value	NOUN
easat-3008	43	22	creation	creation	NOUN
easat-3008	43	23	and	and	CCONJ
easat-3008	43	24	can	can	AUX
easat-3008	43	25	lead	lead	VERB
easat-3008	43	26	to	to	ADP
easat-3008	43	27	strengthening	strengthen	VERB
easat-3008	43	28	the	the	DET
easat-3008	43	29	relationship	relationship	NOUN
easat-3008	43	30	between	between	ADP
easat-3008	43	31	integrated	integrated	ADJ
easat-3008	43	32	reporting	reporting	NOUN
easat-3008	43	33	disclosure	disclosure	NOUN
easat-3008	43	34	and	and	CCONJ
easat-3008	43	35	4674	4674	NUM
easat-3008	43	36	edelweiss	edelweiss	PROPN
easat-3008	43	37	applied	apply	VERB
easat-3008	43	38	science	science	NOUN
easat-3008	43	39	and	and	CCONJ
easat-3008	43	40	technology	technology	NOUN
easat-3008	43	41	issn	issn	PROPN
easat-3008	43	42	:	:	PUNCT
easat-3008	43	43	2576	2576	NUM
easat-3008	43	44	-	-	SYM
easat-3008	43	45	8484	8484	NUM
easat-3008	43	46	vol	vol	NOUN
easat-3008	43	47	.	.	PROPN
easat-3008	43	48	8	8	NUM
easat-3008	43	49	,	,	PUNCT
easat-3008	43	50	no	no	INTJ
easat-3008	43	51	.	.	NOUN
easat-3008	44	1	6	6	NUM
easat-3008	44	2	:	:	SYM
easat-3008	44	3	4672	4672	NUM
easat-3008	44	4	-	-	SYM
easat-3008	44	5	4682	4682	NUM
easat-3008	44	6	,	,	PUNCT
easat-3008	44	7	2024	2024	NUM
easat-3008	44	8	doi	doi	NOUN
easat-3008	44	9	:	:	PUNCT
easat-3008	44	10	10.55214/25768484.v8i6.3008	10.55214/25768484.v8i6.3008	NUM
easat-3008	44	11	©	©	ADP
easat-3008	44	12	2024	2024	NUM
easat-3008	44	13	by	by	ADP
easat-3008	44	14	the	the	DET
easat-3008	44	15	authors	author	NOUN
easat-3008	44	16	;	;	PUNCT
easat-3008	44	17	licensee	licensee	PROPN
easat-3008	44	18	learning	learning	PROPN
easat-3008	44	19	gate	gate	PROPN
easat-3008	44	20	company	company	NOUN
easat-3008	44	21	value	value	NOUN
easat-3008	44	22	.	.	PUNCT
easat-3008	45	1	although	although	SCONJ
easat-3008	45	2	the	the	DET
easat-3008	45	3	quality	quality	NOUN
easat-3008	45	4	of	of	ADP
easat-3008	45	5	these	these	DET
easat-3008	45	6	mechanisms	mechanism	NOUN
easat-3008	45	7	is	be	AUX
easat-3008	45	8	different	different	ADJ
easat-3008	45	9	in	in	ADP
easat-3008	45	10	companies	company	NOUN
easat-3008	45	11	,	,	PUNCT
easat-3008	45	12	it	it	PRON
easat-3008	45	13	is	be	AUX
easat-3008	45	14	present	present	ADJ
easat-3008	45	15	in	in	ADP
easat-3008	45	16	all	all	DET
easat-3008	45	17	stages	stage	NOUN
easat-3008	45	18	of	of	ADP
easat-3008	45	19	the	the	DET
easat-3008	45	20	company	company	NOUN
easat-3008	45	21	's	's	PART
easat-3008	45	22	value	value	NOUN
easat-3008	45	23	creation	creation	NOUN
easat-3008	45	24	and	and	CCONJ
easat-3008	45	25	can	can	AUX
easat-3008	45	26	lead	lead	VERB
easat-3008	45	27	to	to	ADP
easat-3008	45	28	strengthening	strengthen	VERB
easat-3008	45	29	the	the	DET
easat-3008	45	30	relationship	relationship	NOUN
easat-3008	45	31	between	between	ADP
easat-3008	45	32	the	the	DET
easat-3008	45	33	level	level	NOUN
easat-3008	45	34	of	of	ADP
easat-3008	45	35	disclosure	disclosure	NOUN
easat-3008	45	36	and	and	CCONJ
easat-3008	45	37	the	the	DET
easat-3008	45	38	value	value	NOUN
easat-3008	45	39	of	of	ADP
easat-3008	45	40	the	the	DET
easat-3008	45	41	company	company	NOUN
easat-3008	45	42	.	.	PUNCT
easat-3008	46	1	(	(	PUNCT
easat-3008	46	2	marangori	marangori	INTJ
easat-3008	46	3	,	,	PUNCT
easat-3008	46	4	2019	2019	NUM
easat-3008	46	5	)	)	PUNCT
easat-3008	46	6	.	.	PUNCT
easat-3008	47	1	so	so	ADV
easat-3008	47	2	far	far	ADV
easat-3008	47	3	,	,	PUNCT
easat-3008	47	4	there	there	PRON
easat-3008	47	5	have	have	AUX
easat-3008	47	6	been	be	AUX
easat-3008	47	7	scattered	scatter	VERB
easat-3008	47	8	researches	research	NOUN
easat-3008	47	9	about	about	ADP
easat-3008	47	10	the	the	DET
easat-3008	47	11	effect	effect	NOUN
easat-3008	47	12	of	of	ADP
easat-3008	47	13	corporate	corporate	ADJ
easat-3008	47	14	characteristics	characteristic	NOUN
easat-3008	47	15	on	on	ADP
easat-3008	47	16	the	the	DET
easat-3008	47	17	quality	quality	NOUN
easat-3008	47	18	of	of	ADP
easat-3008	47	19	integrated	integrated	ADJ
easat-3008	47	20	reporting	reporting	NOUN
easat-3008	47	21	.	.	PUNCT
easat-3008	48	1	(	(	PUNCT
easat-3008	48	2	akitono	akitono	X
easat-3008	48	3	et	et	PROPN
easat-3008	48	4	al	al	PROPN
easat-3008	48	5	.	.	PROPN
easat-3008	48	6	2014	2014	NUM
easat-3008	48	7	)	)	PUNCT
easat-3008	48	8	state	state	NOUN
easat-3008	48	9	that	that	SCONJ
easat-3008	48	10	from	from	ADP
easat-3008	48	11	the	the	DET
easat-3008	48	12	point	point	NOUN
easat-3008	48	13	of	of	ADP
easat-3008	48	14	view	view	NOUN
easat-3008	48	15	of	of	ADP
easat-3008	48	16	agency	agency	NOUN
easat-3008	48	17	theory	theory	NOUN
easat-3008	48	18	,	,	PUNCT
easat-3008	48	19	companies	company	NOUN
easat-3008	48	20	with	with	ADP
easat-3008	48	21	certain	certain	ADJ
easat-3008	48	22	characteristics	characteristic	NOUN
easat-3008	48	23	such	such	ADJ
easat-3008	48	24	as	as	ADP
easat-3008	48	25	size	size	NOUN
easat-3008	48	26	,	,	PUNCT
easat-3008	48	27	composition	composition	NOUN
easat-3008	48	28	of	of	ADP
easat-3008	48	29	the	the	DET
easat-3008	48	30	board	board	NOUN
easat-3008	48	31	of	of	ADP
easat-3008	48	32	directors	director	NOUN
easat-3008	48	33	are	be	AUX
easat-3008	48	34	likely	likely	ADJ
easat-3008	48	35	to	to	PART
easat-3008	48	36	have	have	VERB
easat-3008	48	37	a	a	DET
easat-3008	48	38	higher	high	ADJ
easat-3008	48	39	agency	agency	NOUN
easat-3008	48	40	problem	problem	NOUN
easat-3008	48	41	,	,	PUNCT
easat-3008	48	42	and	and	CCONJ
easat-3008	48	43	as	as	ADP
easat-3008	48	44	a	a	DET
easat-3008	48	45	result	result	NOUN
easat-3008	48	46	,	,	PUNCT
easat-3008	48	47	there	there	PRON
easat-3008	48	48	is	be	VERB
easat-3008	48	49	a	a	DET
easat-3008	48	50	possibility	possibility	NOUN
easat-3008	48	51	that	that	SCONJ
easat-3008	48	52	they	they	PRON
easat-3008	48	53	have	have	AUX
easat-3008	48	54	more	more	ADJ
easat-3008	48	55	information	information	NOUN
easat-3008	48	56	due	due	ADP
easat-3008	48	57	to	to	ADP
easat-3008	48	58	the	the	DET
easat-3008	48	59	problem	problem	NOUN
easat-3008	48	60	of	of	ADP
easat-3008	48	61	information	information	NOUN
easat-3008	48	62	asymmetry	asymmetry	NOUN
easat-3008	48	63	.	.	PUNCT
easat-3008	49	1	to	to	PART
easat-3008	49	2	disclose	disclose	VERB
easat-3008	49	3	information	information	NOUN
easat-3008	49	4	asymmetry	asymmetry	NOUN
easat-3008	49	5	exists	exist	VERB
easat-3008	49	6	when	when	SCONJ
easat-3008	49	7	managers	manager	NOUN
easat-3008	49	8	have	have	VERB
easat-3008	49	9	information	information	NOUN
easat-3008	49	10	about	about	ADP
easat-3008	49	11	investment	investment	NOUN
easat-3008	49	12	opportunities	opportunity	NOUN
easat-3008	49	13	that	that	PRON
easat-3008	49	14	capital	capital	NOUN
easat-3008	49	15	providers	provider	NOUN
easat-3008	49	16	are	be	AUX
easat-3008	49	17	unaware	unaware	ADJ
easat-3008	49	18	of	of	ADP
easat-3008	49	19	.	.	PUNCT
easat-3008	50	1	this	this	DET
easat-3008	50	2	lack	lack	NOUN
easat-3008	50	3	of	of	ADP
easat-3008	50	4	sufficient	sufficient	ADJ
easat-3008	50	5	information	information	NOUN
easat-3008	50	6	is	be	AUX
easat-3008	50	7	likely	likely	ADJ
easat-3008	50	8	to	to	PART
easat-3008	50	9	cause	cause	VERB
easat-3008	50	10	the	the	DET
easat-3008	50	11	problem	problem	NOUN
easat-3008	50	12	of	of	ADP
easat-3008	50	13	market	market	NOUN
easat-3008	50	14	failure	failure	NOUN
easat-3008	50	15	or	or	CCONJ
easat-3008	50	16	inefficient	inefficient	ADJ
easat-3008	50	17	market	market	NOUN
easat-3008	50	18	.	.	PUNCT
easat-3008	51	1	therefore	therefore	ADV
easat-3008	51	2	,	,	PUNCT
easat-3008	51	3	providing	provide	VERB
easat-3008	51	4	one	one	NUM
easat-3008	51	5	-	-	PUNCT
easat-3008	51	6	piece	piece	NOUN
easat-3008	51	7	reports	report	NOUN
easat-3008	51	8	leads	lead	VERB
easat-3008	51	9	to	to	ADP
easat-3008	51	10	the	the	DET
easat-3008	51	11	reduction	reduction	NOUN
easat-3008	51	12	of	of	ADP
easat-3008	51	13	information	information	NOUN
easat-3008	51	14	asymmetry	asymmetry	NOUN
easat-3008	51	15	between	between	ADP
easat-3008	51	16	managers	manager	NOUN
easat-3008	51	17	and	and	CCONJ
easat-3008	51	18	capital	capital	NOUN
easat-3008	51	19	providers	provider	NOUN
easat-3008	51	20	(	(	PUNCT
easat-3008	51	21	one	one	NUM
easat-3008	51	22	turn	turn	NOUN
easat-3008	51	23	,	,	PUNCT
easat-3008	51	24	2016	2016	NUM
easat-3008	51	25	)	)	PUNCT
easat-3008	51	26	.	.	PUNCT
easat-3008	52	1	also	also	ADV
easat-3008	52	2	,	,	PUNCT
easat-3008	52	3	to	to	PART
easat-3008	52	4	ensure	ensure	VERB
easat-3008	52	5	the	the	DET
easat-3008	52	6	transparency	transparency	NOUN
easat-3008	52	7	of	of	ADP
easat-3008	52	8	information	information	NOUN
easat-3008	52	9	,	,	PUNCT
easat-3008	52	10	a	a	DET
easat-3008	52	11	suitable	suitable	ADJ
easat-3008	52	12	financial	financial	ADJ
easat-3008	52	13	reporting	reporting	NOUN
easat-3008	52	14	system	system	NOUN
easat-3008	52	15	is	be	AUX
easat-3008	52	16	needed	need	VERB
easat-3008	52	17	,	,	PUNCT
easat-3008	52	18	in	in	ADP
easat-3008	52	19	addition	addition	NOUN
easat-3008	52	20	,	,	PUNCT
easat-3008	52	21	it	it	PRON
easat-3008	52	22	is	be	AUX
easat-3008	52	23	necessary	necessary	ADJ
easat-3008	52	24	to	to	PART
easat-3008	52	25	adapt	adapt	VERB
easat-3008	52	26	the	the	DET
easat-3008	52	27	corporate	corporate	ADJ
easat-3008	52	28	governance	governance	NOUN
easat-3008	52	29	practices	practice	NOUN
easat-3008	52	30	to	to	ADP
easat-3008	52	31	the	the	DET
easat-3008	52	32	characteristics	characteristic	NOUN
easat-3008	52	33	of	of	ADP
easat-3008	52	34	each	each	DET
easat-3008	52	35	reporting	reporting	NOUN
easat-3008	52	36	unit	unit	NOUN
easat-3008	52	37	(	(	PUNCT
easat-3008	52	38	wang	wang	PROPN
easat-3008	52	39	,	,	PUNCT
easat-3008	52	40	2020	2020	NUM
easat-3008	52	41	)	)	PUNCT
easat-3008	52	42	.	.	PUNCT
easat-3008	53	1	currently	currently	ADV
easat-3008	53	2	,	,	PUNCT
easat-3008	53	3	although	although	SCONJ
easat-3008	53	4	integrated	integrated	ADJ
easat-3008	53	5	reporting	reporting	NOUN
easat-3008	53	6	helps	help	VERB
easat-3008	53	7	to	to	PART
easat-3008	53	8	strengthen	strengthen	VERB
easat-3008	53	9	accountability	accountability	NOUN
easat-3008	53	10	and	and	CCONJ
easat-3008	53	11	improve	improve	VERB
easat-3008	53	12	communication	communication	NOUN
easat-3008	53	13	and	and	CCONJ
easat-3008	53	14	create	create	VERB
easat-3008	53	15	value	value	NOUN
easat-3008	53	16	,	,	PUNCT
easat-3008	53	17	many	many	ADJ
easat-3008	53	18	business	business	NOUN
easat-3008	53	19	units	unit	NOUN
easat-3008	53	20	are	be	AUX
easat-3008	53	21	facing	face	VERB
easat-3008	53	22	difficulties	difficulty	NOUN
easat-3008	53	23	in	in	ADP
easat-3008	53	24	using	use	VERB
easat-3008	53	25	these	these	DET
easat-3008	53	26	basics	basic	NOUN
easat-3008	53	27	and	and	CCONJ
easat-3008	53	28	explaining	explain	VERB
easat-3008	53	29	them	they	PRON
easat-3008	53	30	to	to	ADP
easat-3008	53	31	stakeholders	stakeholder	NOUN
easat-3008	53	32	and	and	CCONJ
easat-3008	53	33	users	user	NOUN
easat-3008	53	34	,	,	PUNCT
easat-3008	53	35	and	and	CCONJ
easat-3008	53	36	there	there	PRON
easat-3008	53	37	may	may	AUX
easat-3008	53	38	even	even	ADV
easat-3008	53	39	be	be	AUX
easat-3008	53	40	a	a	DET
easat-3008	53	41	kind	kind	NOUN
easat-3008	53	42	of	of	ADP
easat-3008	53	43	gap	gap	NOUN
easat-3008	53	44	between	between	ADP
easat-3008	53	45	vision	vision	NOUN
easat-3008	53	46	and	and	CCONJ
easat-3008	53	47	expectations	expectation	NOUN
easat-3008	53	48	.	.	PUNCT
easat-3008	54	1	there	there	PRON
easat-3008	54	2	should	should	AUX
easat-3008	54	3	be	be	AUX
easat-3008	54	4	providers	provider	NOUN
easat-3008	54	5	and	and	CCONJ
easat-3008	54	6	stakeholders	stakeholder	NOUN
easat-3008	54	7	about	about	ADP
easat-3008	54	8	integrated	integrate	VERB
easat-3008	54	9	financial	financial	ADJ
easat-3008	54	10	reporting	reporting	NOUN
easat-3008	54	11	(	(	PUNCT
easat-3008	54	12	nainar	nainar	NOUN
easat-3008	54	13	,	,	PUNCT
easat-3008	54	14	2016	2016	NUM
easat-3008	54	15	)	)	PUNCT
easat-3008	54	16	.	.	PUNCT
easat-3008	55	1	there	there	PRON
easat-3008	55	2	are	be	VERB
easat-3008	55	3	two	two	NUM
easat-3008	55	4	opposing	oppose	VERB
easat-3008	55	5	views	view	NOUN
easat-3008	55	6	when	when	SCONJ
easat-3008	55	7	examining	examine	VERB
easat-3008	55	8	the	the	DET
easat-3008	55	9	impact	impact	NOUN
easat-3008	55	10	of	of	ADP
easat-3008	55	11	integrated	integrate	VERB
easat-3008	55	12	corporate	corporate	ADJ
easat-3008	55	13	reporting	reporting	NOUN
easat-3008	55	14	on	on	ADP
easat-3008	55	15	company	company	NOUN
easat-3008	55	16	value	value	NOUN
easat-3008	55	17	.	.	PUNCT
easat-3008	56	1	according	accord	VERB
easat-3008	56	2	to	to	ADP
easat-3008	56	3	the	the	DET
easat-3008	56	4	first	first	ADJ
easat-3008	56	5	point	point	NOUN
easat-3008	56	6	of	of	ADP
easat-3008	56	7	view	view	NOUN
easat-3008	56	8	,	,	PUNCT
easat-3008	56	9	because	because	SCONJ
easat-3008	56	10	companies	company	NOUN
easat-3008	56	11	that	that	PRON
easat-3008	56	12	are	be	AUX
easat-3008	56	13	more	more	ADV
easat-3008	56	14	committed	committed	ADJ
easat-3008	56	15	to	to	ADP
easat-3008	56	16	integrated	integrate	VERB
easat-3008	56	17	reporting	reporting	NOUN
easat-3008	56	18	activities	activity	NOUN
easat-3008	56	19	,	,	PUNCT
easat-3008	56	20	incur	incur	VERB
easat-3008	56	21	additional	additional	ADJ
easat-3008	56	22	costs	cost	NOUN
easat-3008	56	23	that	that	PRON
easat-3008	56	24	reduce	reduce	VERB
easat-3008	56	25	their	their	PRON
easat-3008	56	26	profitability	profitability	NOUN
easat-3008	56	27	.	.	PUNCT
easat-3008	57	1	and	and	CCONJ
easat-3008	57	2	also	also	ADV
easat-3008	57	3	the	the	DET
easat-3008	57	4	argument	argument	NOUN
easat-3008	57	5	that	that	SCONJ
easat-3008	57	6	the	the	DET
easat-3008	57	7	clear	clear	ADJ
easat-3008	57	8	and	and	CCONJ
easat-3008	57	9	complete	complete	ADJ
easat-3008	57	10	presentation	presentation	NOUN
easat-3008	57	11	of	of	ADP
easat-3008	57	12	all	all	DET
easat-3008	57	13	the	the	DET
easat-3008	57	14	vital	vital	ADJ
easat-3008	57	15	information	information	NOUN
easat-3008	57	16	of	of	ADP
easat-3008	57	17	the	the	DET
easat-3008	57	18	company	company	NOUN
easat-3008	57	19	causes	cause	VERB
easat-3008	57	20	the	the	DET
easat-3008	57	21	competitors	competitor	NOUN
easat-3008	57	22	to	to	PART
easat-3008	57	23	benefit	benefit	VERB
easat-3008	57	24	from	from	ADP
easat-3008	57	25	the	the	DET
easat-3008	57	26	disclosed	disclose	VERB
easat-3008	57	27	information	information	NOUN
easat-3008	57	28	about	about	ADP
easat-3008	57	29	the	the	DET
easat-3008	57	30	goals	goal	NOUN
easat-3008	57	31	and	and	CCONJ
easat-3008	57	32	plans	plan	NOUN
easat-3008	57	33	of	of	ADP
easat-3008	57	34	the	the	DET
easat-3008	57	35	companies	company	NOUN
easat-3008	57	36	in	in	ADP
easat-3008	57	37	a	a	DET
easat-3008	57	38	competitive	competitive	ADJ
easat-3008	57	39	market	market	NOUN
easat-3008	57	40	and	and	CCONJ
easat-3008	57	41	causes	cause	VERB
easat-3008	57	42	the	the	DET
easat-3008	57	43	reduction	reduction	NOUN
easat-3008	57	44	of	of	ADP
easat-3008	57	45	the	the	DET
easat-3008	57	46	competitiveness	competitiveness	NOUN
easat-3008	57	47	of	of	ADP
easat-3008	57	48	the	the	DET
easat-3008	57	49	companies	company	NOUN
easat-3008	57	50	and	and	CCONJ
easat-3008	57	51	consequently	consequently	ADV
easat-3008	57	52	the	the	DET
easat-3008	57	53	reduction	reduction	NOUN
easat-3008	57	54	of	of	ADP
easat-3008	57	55	the	the	DET
easat-3008	57	56	value	value	NOUN
easat-3008	57	57	of	of	ADP
easat-3008	57	58	the	the	DET
easat-3008	57	59	company	company	NOUN
easat-3008	57	60	.	.	PUNCT
easat-3008	58	1	(	(	PUNCT
easat-3008	58	2	abulfathi	abulfathi	NOUN
easat-3008	58	3	,	,	PUNCT
easat-3008	58	4	2019	2019	NUM
easat-3008	58	5	)	)	PUNCT
easat-3008	58	6	.	.	PUNCT
easat-3008	59	1	therefore	therefore	ADV
easat-3008	59	2	,	,	PUNCT
easat-3008	59	3	it	it	PRON
easat-3008	59	4	is	be	AUX
easat-3008	59	5	expected	expect	VERB
easat-3008	59	6	that	that	SCONJ
easat-3008	59	7	there	there	PRON
easat-3008	59	8	is	be	VERB
easat-3008	59	9	an	an	DET
easat-3008	59	10	inverse	inverse	NOUN
easat-3008	59	11	relationship	relationship	NOUN
easat-3008	59	12	between	between	ADP
easat-3008	59	13	corporate	corporate	ADJ
easat-3008	59	14	integrated	integrated	ADJ
easat-3008	59	15	reporting	reporting	NOUN
easat-3008	59	16	disclosure	disclosure	NOUN
easat-3008	59	17	and	and	CCONJ
easat-3008	59	18	corporate	corporate	ADJ
easat-3008	59	19	value	value	NOUN
easat-3008	59	20	(	(	PUNCT
easat-3008	59	21	badawi	badawi	ADJ
easat-3008	59	22	,	,	PUNCT
easat-3008	59	23	2017	2017	NUM
easat-3008	59	24	;	;	PUNCT
easat-3008	59	25	airedale	airedale	NOUN
easat-3008	59	26	,	,	PUNCT
easat-3008	59	27	2019	2019	NUM
easat-3008	59	28	:	:	PUNCT
easat-3008	59	29	ferrero	ferrero	ADJ
easat-3008	59	30	,	,	PUNCT
easat-3008	59	31	2016	2016	NUM
easat-3008	59	32	)	)	PUNCT
easat-3008	59	33	,	,	PUNCT
easat-3008	59	34	but	but	CCONJ
easat-3008	59	35	according	accord	VERB
easat-3008	59	36	to	to	ADP
easat-3008	59	37	the	the	DET
easat-3008	59	38	second	second	ADJ
easat-3008	59	39	perspective	perspective	NOUN
easat-3008	59	40	,	,	PUNCT
easat-3008	59	41	companies	company	NOUN
easat-3008	59	42	that	that	PRON
easat-3008	59	43	are	be	AUX
easat-3008	59	44	more	more	ADV
easat-3008	59	45	committed	committed	ADJ
easat-3008	59	46	to	to	ADP
easat-3008	59	47	integrated	integrate	VERB
easat-3008	59	48	reporting	reporting	NOUN
easat-3008	59	49	activities	activity	NOUN
easat-3008	59	50	can	can	AUX
easat-3008	59	51	value	value	VERB
easat-3008	59	52	get	get	VERB
easat-3008	59	53	more	more	ADJ
easat-3008	59	54	in	in	ADP
easat-3008	59	55	the	the	DET
easat-3008	59	56	market	market	NOUN
easat-3008	59	57	.	.	PUNCT
easat-3008	60	1	based	base	VERB
easat-3008	60	2	on	on	ADP
easat-3008	60	3	this	this	PRON
easat-3008	60	4	,	,	PUNCT
easat-3008	60	5	it	it	PRON
easat-3008	60	6	can	can	AUX
easat-3008	60	7	be	be	AUX
easat-3008	60	8	argued	argue	VERB
easat-3008	60	9	that	that	SCONJ
easat-3008	60	10	participation	participation	NOUN
easat-3008	60	11	in	in	ADP
easat-3008	60	12	integrated	integrated	ADJ
easat-3008	60	13	reporting	reporting	NOUN
easat-3008	60	14	can	can	AUX
easat-3008	60	15	improve	improve	VERB
easat-3008	60	16	the	the	DET
easat-3008	60	17	company	company	NOUN
easat-3008	60	18	's	's	PART
easat-3008	60	19	value	value	NOUN
easat-3008	60	20	by	by	ADP
easat-3008	60	21	improving	improve	VERB
easat-3008	60	22	the	the	DET
easat-3008	60	23	flow	flow	NOUN
easat-3008	60	24	of	of	ADP
easat-3008	60	25	information	information	NOUN
easat-3008	60	26	between	between	ADP
easat-3008	60	27	managers	manager	NOUN
easat-3008	60	28	and	and	CCONJ
easat-3008	60	29	shareholders	shareholder	NOUN
easat-3008	60	30	(	(	PUNCT
easat-3008	60	31	bart	bart	PROPN
easat-3008	60	32	et	et	PROPN
easat-3008	60	33	al	al	PROPN
easat-3008	60	34	.	.	PROPN
easat-3008	60	35	2017	2017	NUM
easat-3008	60	36	)	)	PUNCT
easat-3008	60	37	.	.	PUNCT
easat-3008	61	1	in	in	ADP
easat-3008	61	2	addition	addition	NOUN
easat-3008	61	3	,	,	PUNCT
easat-3008	61	4	lee	lee	PROPN
easat-3008	61	5	et	et	PROPN
easat-3008	61	6	al	al	PROPN
easat-3008	61	7	(	(	PUNCT
easat-3008	61	8	2018	2018	NUM
easat-3008	61	9	)	)	PUNCT
easat-3008	61	10	found	find	VERB
easat-3008	61	11	that	that	SCONJ
easat-3008	61	12	the	the	DET
easat-3008	61	13	disclosure	disclosure	NOUN
easat-3008	61	14	of	of	ADP
easat-3008	61	15	integrated	integrate	VERB
easat-3008	61	16	business	business	NOUN
easat-3008	61	17	information	information	NOUN
easat-3008	61	18	helps	help	VERB
easat-3008	61	19	to	to	PART
easat-3008	61	20	develop	develop	VERB
easat-3008	61	21	the	the	DET
easat-3008	61	22	disclosure	disclosure	NOUN
easat-3008	61	23	and	and	CCONJ
easat-3008	61	24	business	business	NOUN
easat-3008	61	25	levels	level	NOUN
easat-3008	61	26	and	and	CCONJ
easat-3008	61	27	clarity	clarity	NOUN
easat-3008	61	28	of	of	ADP
easat-3008	61	29	information	information	NOUN
easat-3008	61	30	and	and	CCONJ
easat-3008	61	31	also	also	ADV
easat-3008	61	32	causes	cause	VERB
easat-3008	61	33	a	a	DET
easat-3008	61	34	better	well	ADJ
easat-3008	61	35	evaluation	evaluation	NOUN
easat-3008	61	36	of	of	ADP
easat-3008	61	37	the	the	DET
easat-3008	61	38	company	company	NOUN
easat-3008	61	39	's	's	PART
easat-3008	61	40	performance	performance	NOUN
easat-3008	61	41	as	as	ADV
easat-3008	61	42	well	well	ADV
easat-3008	61	43	as	as	ADP
easat-3008	61	44	a	a	DET
easat-3008	61	45	better	well	ADJ
easat-3008	61	46	evaluation	evaluation	NOUN
easat-3008	61	47	of	of	ADP
easat-3008	61	48	the	the	DET
easat-3008	61	49	sustainability	sustainability	NOUN
easat-3008	61	50	and	and	CCONJ
easat-3008	61	51	development	development	NOUN
easat-3008	61	52	of	of	ADP
easat-3008	61	53	the	the	DET
easat-3008	61	54	company	company	NOUN
easat-3008	61	55	.	.	PUNCT
easat-3008	62	1	it	it	PRON
easat-3008	62	2	can	can	AUX
easat-3008	62	3	also	also	ADV
easat-3008	62	4	be	be	AUX
easat-3008	62	5	said	say	VERB
easat-3008	62	6	that	that	SCONJ
easat-3008	62	7	the	the	DET
easat-3008	62	8	value	value	NOUN
easat-3008	62	9	of	of	ADP
easat-3008	62	10	the	the	DET
easat-3008	62	11	company	company	NOUN
easat-3008	62	12	is	be	AUX
easat-3008	62	13	created	create	VERB
easat-3008	62	14	when	when	SCONJ
easat-3008	62	15	that	that	DET
easat-3008	62	16	company	company	NOUN
easat-3008	62	17	creates	create	VERB
easat-3008	62	18	benefits	benefit	NOUN
easat-3008	62	19	for	for	ADP
easat-3008	62	20	its	its	PRON
easat-3008	62	21	main	main	ADJ
easat-3008	62	22	stakeholders	stakeholder	NOUN
easat-3008	62	23	.	.	PUNCT
easat-3008	63	1	second	second	ADJ
easat-3008	63	2	,	,	PUNCT
easat-3008	63	3	participation	participation	NOUN
easat-3008	63	4	in	in	ADP
easat-3008	63	5	integrated	integrated	ADJ
easat-3008	63	6	reporting	reporting	NOUN
easat-3008	63	7	can	can	AUX
easat-3008	63	8	lead	lead	VERB
easat-3008	63	9	to	to	ADP
easat-3008	63	10	coordination	coordination	NOUN
easat-3008	63	11	between	between	ADP
easat-3008	63	12	the	the	DET
easat-3008	63	13	company	company	NOUN
easat-3008	63	14	's	's	PART
easat-3008	63	15	goals	goal	NOUN
easat-3008	63	16	and	and	CCONJ
easat-3008	63	17	society	society	NOUN
easat-3008	63	18	's	's	PART
easat-3008	63	19	norms	norm	NOUN
easat-3008	63	20	,	,	PUNCT
easat-3008	63	21	leading	lead	VERB
easat-3008	63	22	to	to	ADP
easat-3008	63	23	the	the	DET
easat-3008	63	24	legitimacy	legitimacy	NOUN
easat-3008	63	25	of	of	ADP
easat-3008	63	26	the	the	DET
easat-3008	63	27	company	company	NOUN
easat-3008	63	28	's	's	PART
easat-3008	63	29	operations	operation	NOUN
easat-3008	63	30	and	and	CCONJ
easat-3008	63	31	increasing	increase	VERB
easat-3008	63	32	the	the	DET
easat-3008	63	33	credibility	credibility	NOUN
easat-3008	63	34	and	and	CCONJ
easat-3008	63	35	image	image	NOUN
easat-3008	63	36	of	of	ADP
easat-3008	63	37	the	the	DET
easat-3008	63	38	company	company	NOUN
easat-3008	63	39	(	(	PUNCT
easat-3008	63	40	latermin	latermin	PROPN
easat-3008	63	41	,	,	PUNCT
easat-3008	63	42	2009	2009	NUM
easat-3008	63	43	)	)	PUNCT
easat-3008	63	44	.	.	PUNCT
easat-3008	64	1	third	third	ADJ
easat-3008	64	2	,	,	PUNCT
easat-3008	64	3	the	the	DET
easat-3008	64	4	commitment	commitment	NOUN
easat-3008	64	5	to	to	ADP
easat-3008	64	6	further	further	ADJ
easat-3008	64	7	disclosure	disclosure	NOUN
easat-3008	64	8	of	of	ADP
easat-3008	64	9	integrated	integrated	ADJ
easat-3008	64	10	reporting	reporting	NOUN
easat-3008	64	11	.	.	PUNCT
easat-3008	65	1	the	the	DET
easat-3008	65	2	company	company	NOUN
easat-3008	65	3	can	can	AUX
easat-3008	65	4	be	be	AUX
easat-3008	65	5	a	a	DET
easat-3008	65	6	useful	useful	ADJ
easat-3008	65	7	method	method	NOUN
easat-3008	65	8	in	in	ADP
easat-3008	65	9	obtaining	obtain	VERB
easat-3008	65	10	the	the	DET
easat-3008	65	11	support	support	NOUN
easat-3008	65	12	of	of	ADP
easat-3008	65	13	the	the	DET
easat-3008	65	14	influential	influential	ADJ
easat-3008	65	15	stakeholders	stakeholder	NOUN
easat-3008	65	16	of	of	ADP
easat-3008	65	17	the	the	DET
easat-3008	65	18	company	company	NOUN
easat-3008	65	19	,	,	PUNCT
easat-3008	65	20	such	such	ADJ
easat-3008	65	21	as	as	ADP
easat-3008	65	22	shareholders	shareholder	NOUN
easat-3008	65	23	,	,	PUNCT
easat-3008	65	24	which	which	PRON
easat-3008	65	25	increases	increase	VERB
easat-3008	65	26	the	the	DET
easat-3008	65	27	company	company	NOUN
easat-3008	65	28	's	's	PART
easat-3008	65	29	ability	ability	NOUN
easat-3008	65	30	to	to	PART
easat-3008	65	31	create	create	VERB
easat-3008	65	32	value	value	NOUN
easat-3008	65	33	and	and	CCONJ
easat-3008	65	34	profitability	profitability	NOUN
easat-3008	65	35	(	(	PUNCT
easat-3008	65	36	chen	chen	PROPN
easat-3008	65	37	,	,	PUNCT
easat-3008	65	38	2010	2010	NUM
easat-3008	65	39	)	)	PUNCT
easat-3008	65	40	.	.	PUNCT
easat-3008	66	1	fourth	fourth	ADJ
easat-3008	66	2	,	,	PUNCT
easat-3008	66	3	more	more	ADJ
easat-3008	66	4	commitment	commitment	NOUN
easat-3008	66	5	to	to	ADP
easat-3008	66	6	integrated	integrated	ADJ
easat-3008	66	7	reporting	reporting	NOUN
easat-3008	66	8	through	through	ADP
easat-3008	66	9	more	more	ADJ
easat-3008	66	10	disclosure	disclosure	NOUN
easat-3008	66	11	can	can	AUX
easat-3008	66	12	access	access	VERB
easat-3008	66	13	facilitate	facilitate	VERB
easat-3008	66	14	necessary	necessary	ADJ
easat-3008	66	15	disclosures	disclosure	NOUN
easat-3008	66	16	,	,	PUNCT
easat-3008	66	17	such	such	ADJ
easat-3008	66	18	as	as	ADP
easat-3008	66	19	capital	capital	NOUN
easat-3008	66	20	and	and	CCONJ
easat-3008	66	21	business	business	NOUN
easat-3008	66	22	contracts	contract	NOUN
easat-3008	66	23	,	,	PUNCT
easat-3008	66	24	by	by	ADP
easat-3008	66	25	reducing	reduce	VERB
easat-3008	66	26	political	political	ADJ
easat-3008	66	27	costs	cost	NOUN
easat-3008	66	28	,	,	PUNCT
easat-3008	66	29	security	security	NOUN
easat-3008	66	30	through	through	ADP
easat-3008	66	31	increasing	increase	VERB
easat-3008	66	32	the	the	DET
easat-3008	66	33	value	value	NOUN
easat-3008	66	34	of	of	ADP
easat-3008	66	35	the	the	DET
easat-3008	66	36	company	company	NOUN
easat-3008	66	37	(	(	PUNCT
easat-3008	66	38	marangori	marangori	ADJ
easat-3008	66	39	,	,	PUNCT
easat-3008	66	40	2019	2019	NUM
easat-3008	66	41	)	)	PUNCT
easat-3008	66	42	.	.	PUNCT
easat-3008	67	1	3	3	X
easat-3008	67	2	.	.	X
easat-3008	67	3	an	an	DET
easat-3008	67	4	overview	overview	NOUN
easat-3008	67	5	of	of	ADP
easat-3008	67	6	the	the	DET
easat-3008	67	7	research	research	NOUN
easat-3008	67	8	background	background	NOUN
easat-3008	67	9	in	in	ADP
easat-3008	67	10	a	a	DET
easat-3008	67	11	research	research	NOUN
easat-3008	67	12	,	,	PUNCT
easat-3008	67	13	saadi	saadi	PROPN
easat-3008	67	14	et	et	PROPN
easat-3008	67	15	al	al	PROPN
easat-3008	67	16	.	.	PROPN
easat-3008	68	1	(	(	PUNCT
easat-3008	68	2	2024	2024	NUM
easat-3008	68	3	)	)	PUNCT
easat-3008	68	4	investigated	investigate	VERB
easat-3008	68	5	the	the	DET
easat-3008	68	6	impact	impact	NOUN
easat-3008	68	7	of	of	ADP
easat-3008	68	8	the	the	DET
easat-3008	68	9	adoption	adoption	NOUN
easat-3008	68	10	of	of	ADP
easat-3008	68	11	international	international	ADJ
easat-3008	68	12	financial	financial	ADJ
easat-3008	68	13	reporting	reporting	NOUN
easat-3008	68	14	standards	standard	NOUN
easat-3008	68	15	(	(	PUNCT
easat-3008	68	16	ifrs	ifrs	NOUN
easat-3008	68	17	)	)	PUNCT
easat-3008	68	18	on	on	ADP
easat-3008	68	19	financial	financial	ADJ
easat-3008	68	20	transparency	transparency	NOUN
easat-3008	68	21	,	,	PUNCT
easat-3008	68	22	confirmatory	confirmatory	NOUN
easat-3008	68	23	and	and	CCONJ
easat-3008	68	24	predictive	predictive	ADJ
easat-3008	68	25	values	value	NOUN
easat-3008	68	26	.	.	PUNCT
easat-3008	69	1	according	accord	VERB
easat-3008	69	2	to	to	ADP
easat-3008	69	3	the	the	DET
easat-3008	69	4	findings	finding	NOUN
easat-3008	69	5	of	of	ADP
easat-3008	69	6	the	the	DET
easat-3008	69	7	research	research	NOUN
easat-3008	69	8	and	and	CCONJ
easat-3008	69	9	the	the	DET
easat-3008	69	10	results	result	NOUN
easat-3008	69	11	of	of	ADP
easat-3008	69	12	the	the	DET
easat-3008	69	13	data	datum	NOUN
easat-3008	69	14	extracted	extract	VERB
easat-3008	69	15	from	from	ADP
easat-3008	69	16	234	234	NUM
easat-3008	69	17	questionnaires	questionnaire	NOUN
easat-3008	69	18	,	,	PUNCT
easat-3008	69	19	it	it	PRON
easat-3008	69	20	shows	show	VERB
easat-3008	69	21	that	that	SCONJ
easat-3008	69	22	financial	financial	ADJ
easat-3008	69	23	transparency	transparency	NOUN
easat-3008	69	24	,	,	PUNCT
easat-3008	69	25	confirmatory	confirmatory	NOUN
easat-3008	69	26	and	and	CCONJ
easat-3008	69	27	predictive	predictive	ADJ
easat-3008	69	28	values	value	NOUN
easat-3008	69	29	with	with	ADP
easat-3008	69	30	the	the	DET
easat-3008	69	31	adoption	adoption	NOUN
easat-3008	69	32	of	of	ADP
easat-3008	69	33	ifrs	ifrs	PROPN
easat-3008	69	34	in	in	ADP
easat-3008	69	35	the	the	DET
easat-3008	69	36	adopting	adopt	VERB
easat-3008	69	37	business	business	NOUN
easat-3008	69	38	units	unit	NOUN
easat-3008	69	39	increase	increase	VERB
easat-3008	69	40	the	the	DET
easat-3008	69	41	relevance	relevance	NOUN
easat-3008	69	42	,	,	PUNCT
easat-3008	69	43	transparency	transparency	NOUN
easat-3008	69	44	and	and	CCONJ
easat-3008	69	45	comparability	comparability	NOUN
easat-3008	69	46	of	of	ADP
easat-3008	69	47	financial	financial	ADJ
easat-3008	69	48	statements	statement	NOUN
easat-3008	69	49	.	.	PUNCT
easat-3008	70	1	financialized	financialize	VERB
easat-3008	70	2	and	and	CCONJ
easat-3008	70	3	will	will	AUX
easat-3008	70	4	generally	generally	ADV
easat-3008	70	5	lead	lead	VERB
easat-3008	70	6	to	to	ADP
easat-3008	70	7	improving	improve	VERB
easat-3008	70	8	the	the	DET
easat-3008	70	9	quality	quality	NOUN
easat-3008	70	10	of	of	ADP
easat-3008	70	11	accounting	accounting	NOUN
easat-3008	70	12	information	information	NOUN
easat-3008	70	13	and	and	CCONJ
easat-3008	70	14	providing	provide	VERB
easat-3008	70	15	better	well	ADJ
easat-3008	70	16	quality	quality	NOUN
easat-3008	70	17	figures	figure	NOUN
easat-3008	70	18	.	.	PUNCT
easat-3008	71	1	badri	badri	PROPN
easat-3008	71	2	gumchi	gumchi	PROPN
easat-3008	71	3	et	et	PROPN
easat-3008	71	4	al	al	PROPN
easat-3008	71	5	.	.	PROPN
easat-3008	72	1	(	(	PUNCT
easat-3008	72	2	2023	2023	NUM
easat-3008	72	3	)	)	PUNCT
easat-3008	72	4	presented	present	VERB
easat-3008	72	5	a	a	DET
easat-3008	72	6	study	study	NOUN
easat-3008	72	7	titled	title	VERB
easat-3008	72	8	the	the	DET
easat-3008	72	9	effect	effect	NOUN
easat-3008	72	10	of	of	ADP
easat-3008	72	11	convergence	convergence	NOUN
easat-3008	72	12	of	of	ADP
easat-3008	72	13	reporting	reporting	NOUN
easat-3008	72	14	towards	towards	ADP
easat-3008	72	15	an	an	DET
easat-3008	72	16	integrated	integrate	VERB
easat-3008	72	17	framework	framework	NOUN
easat-3008	72	18	on	on	ADP
easat-3008	72	19	the	the	DET
easat-3008	72	20	quality	quality	NOUN
easat-3008	72	21	of	of	ADP
easat-3008	72	22	financial	financial	ADJ
easat-3008	72	23	reporting	reporting	NOUN
easat-3008	72	24	and	and	CCONJ
easat-3008	72	25	agency	agency	NOUN
easat-3008	72	26	conflicts	conflict	NOUN
easat-3008	72	27	.	.	PUNCT
easat-3008	73	1	4675	4675	NUM
easat-3008	73	2	edelweiss	edelweiss	PROPN
easat-3008	73	3	applied	apply	VERB
easat-3008	73	4	science	science	NOUN
easat-3008	73	5	and	and	CCONJ
easat-3008	73	6	technology	technology	NOUN
easat-3008	73	7	issn	issn	PROPN
easat-3008	73	8	:	:	PUNCT
easat-3008	73	9	2576	2576	NUM
easat-3008	73	10	-	-	SYM
easat-3008	73	11	8484	8484	NUM
easat-3008	73	12	vol	vol	NOUN
easat-3008	73	13	.	.	PROPN
easat-3008	73	14	8	8	NUM
easat-3008	73	15	,	,	PUNCT
easat-3008	73	16	no	no	INTJ
easat-3008	73	17	.	.	NOUN
easat-3008	74	1	6	6	NUM
easat-3008	74	2	:	:	SYM
easat-3008	74	3	4672	4672	NUM
easat-3008	74	4	-	-	SYM
easat-3008	74	5	4682	4682	NUM
easat-3008	74	6	,	,	PUNCT
easat-3008	74	7	2024	2024	NUM
easat-3008	74	8	doi	doi	NOUN
easat-3008	74	9	:	:	PUNCT
easat-3008	74	10	10.55214/25768484.v8i6.3008	10.55214/25768484.v8i6.3008	NUM
easat-3008	74	11	©	©	ADP
easat-3008	74	12	2024	2024	NUM
easat-3008	74	13	by	by	ADP
easat-3008	74	14	the	the	DET
easat-3008	74	15	authors	author	NOUN
easat-3008	74	16	;	;	PUNCT
easat-3008	74	17	licensee	licensee	PROPN
easat-3008	74	18	learning	learning	PROPN
easat-3008	74	19	gate	gate	PROPN
easat-3008	74	20	feteha	feteha	NOUN
easat-3008	74	21	showed	show	VERB
easat-3008	74	22	that	that	SCONJ
easat-3008	74	23	increasing	increase	VERB
easat-3008	74	24	the	the	DET
easat-3008	74	25	level	level	NOUN
easat-3008	74	26	of	of	ADP
easat-3008	74	27	convergence	convergence	NOUN
easat-3008	74	28	in	in	ADP
easat-3008	74	29	moving	move	VERB
easat-3008	74	30	towards	towards	ADP
easat-3008	74	31	an	an	DET
easat-3008	74	32	integrated	integrated	ADJ
easat-3008	74	33	reporting	reporting	NOUN
easat-3008	74	34	framework	framework	NOUN
easat-3008	74	35	in	in	ADP
easat-3008	74	36	iran	iran	PROPN
easat-3008	74	37	has	have	AUX
easat-3008	74	38	improved	improve	VERB
easat-3008	74	39	the	the	DET
easat-3008	74	40	quality	quality	NOUN
easat-3008	74	41	of	of	ADP
easat-3008	74	42	profit	profit	NOUN
easat-3008	74	43	and	and	CCONJ
easat-3008	74	44	reduced	reduced	ADJ
easat-3008	74	45	agency	agency	NOUN
easat-3008	74	46	costs	cost	NOUN
easat-3008	74	47	.	.	PUNCT
easat-3008	75	1	in	in	ADP
easat-3008	75	2	addition	addition	NOUN
easat-3008	75	3	,	,	PUNCT
easat-3008	75	4	although	although	SCONJ
easat-3008	75	5	the	the	DET
easat-3008	75	6	agency	agency	NOUN
easat-3008	75	7	cost	cost	NOUN
easat-3008	75	8	has	have	AUX
easat-3008	75	9	caused	cause	VERB
easat-3008	75	10	a	a	DET
easat-3008	75	11	decrease	decrease	NOUN
easat-3008	75	12	in	in	ADP
easat-3008	75	13	the	the	DET
easat-3008	75	14	quality	quality	NOUN
easat-3008	75	15	of	of	ADP
easat-3008	75	16	earnings	earning	NOUN
easat-3008	75	17	,	,	PUNCT
easat-3008	75	18	the	the	DET
easat-3008	75	19	disclosure	disclosure	NOUN
easat-3008	75	20	of	of	ADP
easat-3008	75	21	instances	instance	NOUN
easat-3008	75	22	of	of	ADP
easat-3008	75	23	integrated	integrated	ADJ
easat-3008	75	24	reporting	reporting	NOUN
easat-3008	75	25	under	under	ADP
easat-3008	75	26	the	the	DET
easat-3008	75	27	conditions	condition	NOUN
easat-3008	75	28	of	of	ADP
easat-3008	75	29	agency	agency	NOUN
easat-3008	75	30	conflicts	conflict	NOUN
easat-3008	75	31	has	have	AUX
easat-3008	75	32	weakened	weaken	VERB
easat-3008	75	33	the	the	DET
easat-3008	75	34	relationship	relationship	NOUN
easat-3008	75	35	and	and	CCONJ
easat-3008	75	36	improved	improve	VERB
easat-3008	75	37	the	the	DET
easat-3008	75	38	quality	quality	NOUN
easat-3008	75	39	of	of	ADP
easat-3008	75	40	reported	report	VERB
easat-3008	75	41	earnings	earning	NOUN
easat-3008	75	42	information	information	NOUN
easat-3008	75	43	.	.	PUNCT
easat-3008	76	1	companies	company	NOUN
easat-3008	76	2	that	that	PRON
easat-3008	76	3	have	have	VERB
easat-3008	76	4	a	a	DET
easat-3008	76	5	higher	high	ADJ
easat-3008	76	6	level	level	NOUN
easat-3008	76	7	of	of	ADP
easat-3008	76	8	information	information	NOUN
easat-3008	76	9	disclosure	disclosure	NOUN
easat-3008	76	10	in	in	ADP
easat-3008	76	11	accordance	accordance	NOUN
easat-3008	76	12	with	with	ADP
easat-3008	76	13	the	the	DET
easat-3008	76	14	integrated	integrated	ADJ
easat-3008	76	15	reporting	reporting	NOUN
easat-3008	76	16	framework	framework	NOUN
easat-3008	76	17	,	,	PUNCT
easat-3008	76	18	use	use	VERB
easat-3008	76	19	less	less	ADJ
easat-3008	76	20	earnings	earning	NOUN
easat-3008	76	21	management	management	NOUN
easat-3008	76	22	tricks	trick	NOUN
easat-3008	76	23	and	and	CCONJ
easat-3008	76	24	have	have	VERB
easat-3008	76	25	higher	high	ADJ
easat-3008	76	26	earnings	earning	NOUN
easat-3008	76	27	quality	quality	NOUN
easat-3008	76	28	.	.	PUNCT
easat-3008	77	1	at	at	ADP
easat-3008	77	2	the	the	DET
easat-3008	77	3	same	same	ADJ
easat-3008	77	4	time	time	NOUN
easat-3008	77	5	,	,	PUNCT
easat-3008	77	6	the	the	DET
easat-3008	77	7	effect	effect	NOUN
easat-3008	77	8	of	of	ADP
easat-3008	77	9	implementation	implementation	NOUN
easat-3008	77	10	and	and	CCONJ
easat-3008	77	11	quality	quality	NOUN
easat-3008	77	12	of	of	ADP
easat-3008	77	13	integrated	integrated	ADJ
easat-3008	77	14	reporting	reporting	NOUN
easat-3008	77	15	on	on	ADP
easat-3008	77	16	profit	profit	NOUN
easat-3008	77	17	quality	quality	NOUN
easat-3008	77	18	can	can	AUX
easat-3008	77	19	be	be	AUX
easat-3008	77	20	affected	affect	VERB
easat-3008	77	21	by	by	ADP
easat-3008	77	22	agency	agency	NOUN
easat-3008	77	23	cost	cost	NOUN
easat-3008	77	24	.	.	PUNCT
easat-3008	78	1	integrated	integrate	VERB
easat-3008	78	2	reporting	reporting	NOUN
easat-3008	78	3	,	,	PUNCT
easat-3008	78	4	as	as	ADP
easat-3008	78	5	a	a	DET
easat-3008	78	6	mechanism	mechanism	NOUN
easat-3008	78	7	for	for	ADP
easat-3008	78	8	better	well	ADJ
easat-3008	78	9	and	and	CCONJ
easat-3008	78	10	more	more	ADJ
easat-3008	78	11	information	information	NOUN
easat-3008	78	12	disclosure	disclosure	NOUN
easat-3008	78	13	,	,	PUNCT
easat-3008	78	14	has	have	VERB
easat-3008	78	15	a	a	DET
easat-3008	78	16	strong	strong	ADJ
easat-3008	78	17	relationship	relationship	NOUN
easat-3008	78	18	with	with	ADP
easat-3008	78	19	the	the	DET
easat-3008	78	20	quality	quality	NOUN
easat-3008	78	21	of	of	ADP
easat-3008	78	22	financial	financial	ADJ
easat-3008	78	23	information	information	NOUN
easat-3008	78	24	of	of	ADP
easat-3008	78	25	companies	company	NOUN
easat-3008	78	26	subject	subject	VERB
easat-3008	78	27	to	to	ADP
easat-3008	78	28	agency	agency	NOUN
easat-3008	78	29	fees	fee	NOUN
easat-3008	78	30	.	.	PUNCT
easat-3008	79	1	the	the	DET
easat-3008	79	2	effectiveness	effectiveness	NOUN
easat-3008	79	3	of	of	ADP
easat-3008	79	4	integrated	integrated	ADJ
easat-3008	79	5	reporting	reporting	NOUN
easat-3008	79	6	is	be	AUX
easat-3008	79	7	more	more	ADV
easat-3008	79	8	evident	evident	ADJ
easat-3008	79	9	in	in	ADP
easat-3008	79	10	companies	company	NOUN
easat-3008	79	11	with	with	ADP
easat-3008	79	12	agency	agency	NOUN
easat-3008	79	13	problems	problem	NOUN
easat-3008	79	14	.	.	PUNCT
easat-3008	80	1	mardanzadeh	mardanzadeh	PROPN
easat-3008	80	2	et	et	PROPN
easat-3008	80	3	al	al	PROPN
easat-3008	80	4	.	.	PROPN
easat-3008	81	1	(	(	PUNCT
easat-3008	81	2	2022	2022	NUM
easat-3008	81	3	)	)	PUNCT
easat-3008	81	4	also	also	ADV
easat-3008	81	5	investigated	investigate	VERB
easat-3008	81	6	the	the	DET
easat-3008	81	7	effect	effect	NOUN
easat-3008	81	8	of	of	ADP
easat-3008	81	9	intellectual	intellectual	ADJ
easat-3008	81	10	capital	capital	NOUN
easat-3008	81	11	in	in	ADP
easat-3008	81	12	integrated	integrated	ADJ
easat-3008	81	13	reporting	reporting	NOUN
easat-3008	81	14	on	on	ADP
easat-3008	81	15	company	company	NOUN
easat-3008	81	16	performance	performance	NOUN
easat-3008	81	17	in	in	ADP
easat-3008	81	18	a	a	DET
easat-3008	81	19	study	study	NOUN
easat-3008	81	20	.	.	PUNCT
easat-3008	82	1	the	the	DET
easat-3008	82	2	results	result	NOUN
easat-3008	82	3	of	of	ADP
easat-3008	82	4	the	the	DET
easat-3008	82	5	research	research	NOUN
easat-3008	82	6	showed	show	VERB
easat-3008	82	7	that	that	SCONJ
easat-3008	82	8	intellectual	intellectual	ADJ
easat-3008	82	9	capital	capital	NOUN
easat-3008	82	10	in	in	ADP
easat-3008	82	11	integrated	integrated	ADJ
easat-3008	82	12	reporting	reporting	NOUN
easat-3008	82	13	has	have	VERB
easat-3008	82	14	an	an	DET
easat-3008	82	15	effect	effect	NOUN
easat-3008	82	16	on	on	ADP
easat-3008	82	17	the	the	DET
easat-3008	82	18	company	company	NOUN
easat-3008	82	19	's	's	PART
easat-3008	82	20	performance.ghanbari	performance.ghanbari	ADJ
easat-3008	82	21	ghale	ghale	NOUN
easat-3008	82	22	rudkhani	rudkhani	NOUN
easat-3008	82	23	et	et	PROPN
easat-3008	82	24	al	al	PROPN
easat-3008	82	25	.	.	PROPN
easat-3008	83	1	(	(	PUNCT
easat-3008	83	2	2021	2021	NUM
easat-3008	83	3	)	)	PUNCT
easat-3008	83	4	in	in	ADP
easat-3008	83	5	a	a	DET
easat-3008	83	6	research	research	NOUN
easat-3008	83	7	based	base	VERB
easat-3008	83	8	on	on	ADP
easat-3008	83	9	the	the	DET
easat-3008	83	10	theory	theory	NOUN
easat-3008	83	11	of	of	ADP
easat-3008	83	12	sustainable	sustainable	ADJ
easat-3008	83	13	development	development	NOUN
easat-3008	83	14	examined	examine	VERB
easat-3008	83	15	the	the	DET
easat-3008	83	16	level	level	NOUN
easat-3008	83	17	of	of	ADP
easat-3008	83	18	social	social	ADJ
easat-3008	83	19	responsibility	responsibility	NOUN
easat-3008	83	20	performance	performance	NOUN
easat-3008	83	21	and	and	CCONJ
easat-3008	83	22	disclosure	disclosure	NOUN
easat-3008	83	23	of	of	ADP
easat-3008	83	24	environmental	environmental	ADJ
easat-3008	83	25	information	information	NOUN
easat-3008	83	26	.	.	PUNCT
easat-3008	84	1	the	the	DET
easat-3008	84	2	findings	finding	NOUN
easat-3008	84	3	showed	show	VERB
easat-3008	84	4	that	that	SCONJ
easat-3008	84	5	only	only	ADV
easat-3008	84	6	23	23	NUM
easat-3008	84	7	%	%	NOUN
easat-3008	84	8	of	of	ADP
easat-3008	84	9	the	the	DET
easat-3008	84	10	surveyed	survey	VERB
easat-3008	84	11	companies	company	NOUN
easat-3008	84	12	had	have	VERB
easat-3008	84	13	an	an	DET
easat-3008	84	14	above	above	ADJ
easat-3008	84	15	average	average	ADJ
easat-3008	84	16	performance	performance	NOUN
easat-3008	84	17	regarding	regard	VERB
easat-3008	84	18	social	social	ADJ
easat-3008	84	19	responsibility	responsibility	NOUN
easat-3008	84	20	and	and	CCONJ
easat-3008	84	21	environmental	environmental	ADJ
easat-3008	84	22	disclosure	disclosure	NOUN
easat-3008	84	23	,	,	PUNCT
easat-3008	84	24	and	and	CCONJ
easat-3008	84	25	overall	overall	ADJ
easat-3008	84	26	the	the	DET
easat-3008	84	27	findings	finding	NOUN
easat-3008	84	28	indicated	indicate	VERB
easat-3008	84	29	a	a	DET
easat-3008	84	30	significant	significant	ADJ
easat-3008	84	31	impact	impact	NOUN
easat-3008	84	32	of	of	ADP
easat-3008	84	33	information	information	NOUN
easat-3008	84	34	disclosure	disclosure	NOUN
easat-3008	84	35	on	on	ADP
easat-3008	84	36	the	the	DET
easat-3008	84	37	performance	performance	NOUN
easat-3008	84	38	of	of	ADP
easat-3008	84	39	companies	company	NOUN
easat-3008	84	40	.	.	PUNCT
easat-3008	85	1	zia	zia	PROPN
easat-3008	85	2	et	et	PROPN
easat-3008	85	3	al	al	PROPN
easat-3008	85	4	.	.	PROPN
easat-3008	86	1	(	(	PUNCT
easat-3008	86	2	2019	2019	NUM
easat-3008	86	3	)	)	PUNCT
easat-3008	86	4	in	in	ADP
easat-3008	86	5	a	a	DET
easat-3008	86	6	research	research	NOUN
easat-3008	86	7	entitled	entitle	VERB
easat-3008	86	8	"	"	PUNCT
easat-3008	86	9	the	the	DET
easat-3008	86	10	effect	effect	NOUN
easat-3008	86	11	of	of	ADP
easat-3008	86	12	sustainability	sustainability	NOUN
easat-3008	86	13	reporting	report	VERB
easat-3008	86	14	on	on	ADP
easat-3008	86	15	the	the	DET
easat-3008	86	16	reduction	reduction	NOUN
easat-3008	86	17	of	of	ADP
easat-3008	86	18	information	information	NOUN
easat-3008	86	19	asymmetry	asymmetry	NOUN
easat-3008	86	20	of	of	ADP
easat-3008	86	21	companies	company	NOUN
easat-3008	86	22	listed	list	VERB
easat-3008	86	23	on	on	ADP
easat-3008	86	24	the	the	DET
easat-3008	86	25	tehran	tehran	PROPN
easat-3008	86	26	stock	stock	PROPN
easat-3008	86	27	exchange	exchange	PROPN
easat-3008	86	28	"	"	PUNCT
easat-3008	86	29	,	,	PUNCT
easat-3008	86	30	showed	show	VERB
easat-3008	86	31	that	that	SCONJ
easat-3008	86	32	sustainability	sustainability	NOUN
easat-3008	86	33	reporting	reporting	NOUN
easat-3008	86	34	in	in	ADP
easat-3008	86	35	these	these	DET
easat-3008	86	36	companies	company	NOUN
easat-3008	86	37	had	have	VERB
easat-3008	86	38	an	an	DET
easat-3008	86	39	inverse	inverse	NOUN
easat-3008	86	40	and	and	CCONJ
easat-3008	86	41	significant	significant	ADJ
easat-3008	86	42	relationship	relationship	NOUN
easat-3008	86	43	with	with	ADP
easat-3008	86	44	information	information	NOUN
easat-3008	86	45	asymmetry	asymmetry	NOUN
easat-3008	86	46	.	.	PUNCT
easat-3008	87	1	this	this	PRON
easat-3008	87	2	means	mean	VERB
easat-3008	87	3	that	that	SCONJ
easat-3008	87	4	increasing	increase	VERB
easat-3008	87	5	the	the	DET
easat-3008	87	6	score	score	NOUN
easat-3008	87	7	of	of	ADP
easat-3008	87	8	sustainability	sustainability	NOUN
easat-3008	87	9	reporting	reporting	NOUN
easat-3008	87	10	leads	lead	VERB
easat-3008	87	11	to	to	ADP
easat-3008	87	12	the	the	DET
easat-3008	87	13	reduction	reduction	NOUN
easat-3008	87	14	of	of	ADP
easat-3008	87	15	information	information	NOUN
easat-3008	87	16	asymmetry	asymmetry	NOUN
easat-3008	87	17	,	,	PUNCT
easat-3008	87	18	increasing	increase	VERB
easat-3008	87	19	the	the	DET
easat-3008	87	20	accuracy	accuracy	NOUN
easat-3008	87	21	of	of	ADP
easat-3008	87	22	managers	manager	NOUN
easat-3008	87	23	'	'	PART
easat-3008	87	24	forecasts	forecast	NOUN
easat-3008	87	25	.	.	PUNCT
easat-3008	88	1	abdi	abdi	PROPN
easat-3008	88	2	et	et	PROPN
easat-3008	88	3	al	al	PROPN
easat-3008	88	4	.	.	PROPN
easat-3008	89	1	(	(	PUNCT
easat-3008	89	2	2019	2019	NUM
easat-3008	89	3	)	)	PUNCT
easat-3008	89	4	conducted	conduct	VERB
easat-3008	89	5	a	a	DET
easat-3008	89	6	research	research	NOUN
easat-3008	89	7	titled	title	VERB
easat-3008	89	8	"	"	PUNCT
easat-3008	89	9	investigation	investigation	NOUN
easat-3008	89	10	of	of	ADP
easat-3008	89	11	the	the	DET
easat-3008	89	12	impact	impact	NOUN
easat-3008	89	13	of	of	ADP
easat-3008	89	14	audit	audit	NOUN
easat-3008	89	15	committee	committee	NOUN
easat-3008	89	16	characteristics	characteristic	NOUN
easat-3008	89	17	on	on	ADP
easat-3008	89	18	the	the	DET
easat-3008	89	19	level	level	NOUN
easat-3008	89	20	of	of	ADP
easat-3008	89	21	sustainability	sustainability	NOUN
easat-3008	89	22	reporting	reporting	NOUN
easat-3008	89	23	"	"	PUNCT
easat-3008	89	24	.	.	PUNCT
easat-3008	90	1	their	their	PRON
easat-3008	90	2	findings	finding	NOUN
easat-3008	90	3	indicate	indicate	VERB
easat-3008	90	4	that	that	SCONJ
easat-3008	90	5	the	the	DET
easat-3008	90	6	characteristics	characteristic	NOUN
easat-3008	90	7	of	of	ADP
easat-3008	90	8	the	the	DET
easat-3008	90	9	audit	audit	NOUN
easat-3008	90	10	committee	committee	NOUN
easat-3008	90	11	(	(	PUNCT
easat-3008	90	12	size	size	NOUN
easat-3008	90	13	,	,	PUNCT
easat-3008	90	14	independence	independence	NOUN
easat-3008	90	15	,	,	PUNCT
easat-3008	90	16	financial	financial	ADJ
easat-3008	90	17	expertise	expertise	NOUN
easat-3008	90	18	and	and	CCONJ
easat-3008	90	19	gender	gender	NOUN
easat-3008	90	20	diversity	diversity	NOUN
easat-3008	90	21	of	of	ADP
easat-3008	90	22	audit	audit	NOUN
easat-3008	90	23	committee	committee	NOUN
easat-3008	90	24	members	member	NOUN
easat-3008	90	25	)	)	PUNCT
easat-3008	90	26	have	have	VERB
easat-3008	90	27	a	a	DET
easat-3008	90	28	positive	positive	ADJ
easat-3008	90	29	and	and	CCONJ
easat-3008	90	30	significant	significant	ADJ
easat-3008	90	31	effect	effect	NOUN
easat-3008	90	32	on	on	ADP
easat-3008	90	33	increasing	increase	VERB
easat-3008	90	34	the	the	DET
easat-3008	90	35	level	level	NOUN
easat-3008	90	36	of	of	ADP
easat-3008	90	37	sustainability	sustainability	NOUN
easat-3008	90	38	reporting	reporting	NOUN
easat-3008	90	39	of	of	ADP
easat-3008	90	40	companies	company	NOUN
easat-3008	90	41	.	.	PUNCT
easat-3008	91	1	abdi	abdi	PROPN
easat-3008	91	2	et	et	PROPN
easat-3008	91	3	al	al	PROPN
easat-3008	91	4	.	.	PROPN
easat-3008	92	1	(	(	PUNCT
easat-3008	92	2	2018	2018	NUM
easat-3008	92	3	)	)	PUNCT
easat-3008	92	4	in	in	ADP
easat-3008	92	5	a	a	DET
easat-3008	92	6	research	research	NOUN
easat-3008	92	7	entitled	entitle	VERB
easat-3008	92	8	"	"	PUNCT
easat-3008	92	9	designing	design	VERB
easat-3008	92	10	a	a	DET
easat-3008	92	11	coherent	coherent	ADJ
easat-3008	92	12	model	model	NOUN
easat-3008	92	13	of	of	ADP
easat-3008	92	14	corporate	corporate	ADJ
easat-3008	92	15	sustainability	sustainability	NOUN
easat-3008	92	16	reporting	reporting	NOUN
easat-3008	92	17	"	"	PUNCT
easat-3008	92	18	have	have	AUX
easat-3008	92	19	designed	design	VERB
easat-3008	92	20	a	a	DET
easat-3008	92	21	coherent	coherent	ADJ
easat-3008	92	22	corporate	corporate	ADJ
easat-3008	92	23	sustainability	sustainability	NOUN
easat-3008	92	24	reporting	reporting	NOUN
easat-3008	92	25	model	model	NOUN
easat-3008	92	26	using	use	VERB
easat-3008	92	27	grounded	ground	VERB
easat-3008	92	28	theory	theory	NOUN
easat-3008	92	29	.	.	PUNCT
easat-3008	93	1	the	the	DET
easat-3008	93	2	results	result	NOUN
easat-3008	93	3	of	of	ADP
easat-3008	93	4	the	the	DET
easat-3008	93	5	research	research	NOUN
easat-3008	93	6	showed	show	VERB
easat-3008	93	7	that	that	SCONJ
easat-3008	93	8	the	the	DET
easat-3008	93	9	most	most	ADV
easat-3008	93	10	important	important	ADJ
easat-3008	93	11	causal	causal	ADJ
easat-3008	93	12	conditions	condition	NOUN
easat-3008	93	13	that	that	PRON
easat-3008	93	14	lead	lead	VERB
easat-3008	93	15	to	to	ADP
easat-3008	93	16	the	the	DET
easat-3008	93	17	adoption	adoption	NOUN
easat-3008	93	18	of	of	ADP
easat-3008	93	19	sustainability	sustainability	NOUN
easat-3008	93	20	reporting	reporting	NOUN
easat-3008	93	21	are	be	AUX
easat-3008	93	22	environmental	environmental	ADJ
easat-3008	93	23	requirements	requirement	NOUN
easat-3008	93	24	,	,	PUNCT
easat-3008	93	25	environmental	environmental	ADJ
easat-3008	93	26	incentives	incentive	NOUN
easat-3008	93	27	,	,	PUNCT
easat-3008	93	28	environmental	environmental	ADJ
easat-3008	93	29	pressures	pressure	NOUN
easat-3008	93	30	,	,	PUNCT
easat-3008	93	31	cultural	cultural	ADJ
easat-3008	93	32	and	and	CCONJ
easat-3008	93	33	social	social	ADJ
easat-3008	93	34	characteristics	characteristic	NOUN
easat-3008	93	35	of	of	ADP
easat-3008	93	36	the	the	DET
easat-3008	93	37	country	country	NOUN
easat-3008	93	38	,	,	PUNCT
easat-3008	93	39	political	political	ADJ
easat-3008	93	40	characteristics	characteristic	NOUN
easat-3008	93	41	of	of	ADP
easat-3008	93	42	the	the	DET
easat-3008	93	43	country	country	NOUN
easat-3008	93	44	,	,	PUNCT
easat-3008	93	45	and	and	CCONJ
easat-3008	93	46	characteristics	characteristic	NOUN
easat-3008	93	47	of	of	ADP
easat-3008	93	48	the	the	DET
easat-3008	93	49	international	international	ADJ
easat-3008	93	50	environment	environment	NOUN
easat-3008	93	51	.	.	PUNCT
easat-3008	94	1	also	also	ADV
easat-3008	94	2	,	,	PUNCT
easat-3008	94	3	the	the	DET
easat-3008	94	4	findings	finding	NOUN
easat-3008	94	5	of	of	ADP
easat-3008	94	6	the	the	DET
easat-3008	94	7	research	research	NOUN
easat-3008	94	8	showed	show	VERB
easat-3008	94	9	that	that	SCONJ
easat-3008	94	10	in	in	ADP
easat-3008	94	11	order	order	NOUN
easat-3008	94	12	to	to	PART
easat-3008	94	13	achieve	achieve	VERB
easat-3008	94	14	sustainability	sustainability	NOUN
easat-3008	94	15	reporting	reporting	NOUN
easat-3008	94	16	,	,	PUNCT
easat-3008	94	17	there	there	PRON
easat-3008	94	18	should	should	AUX
easat-3008	94	19	be	be	AUX
easat-3008	94	20	strategies	strategy	NOUN
easat-3008	94	21	such	such	ADJ
easat-3008	94	22	as	as	ADP
easat-3008	94	23	specifying	specify	VERB
easat-3008	94	24	the	the	DET
easat-3008	94	25	institution	institution	NOUN
easat-3008	94	26	responsible	responsible	ADJ
easat-3008	94	27	for	for	ADP
easat-3008	94	28	sustainability	sustainability	NOUN
easat-3008	94	29	,	,	PUNCT
easat-3008	94	30	developing	develop	VERB
easat-3008	94	31	sustainability	sustainability	NOUN
easat-3008	94	32	principles	principle	NOUN
easat-3008	94	33	and	and	CCONJ
easat-3008	94	34	standards	standard	NOUN
easat-3008	94	35	,	,	PUNCT
easat-3008	94	36	creating	create	VERB
easat-3008	94	37	a	a	DET
easat-3008	94	38	sustainability	sustainability	NOUN
easat-3008	94	39	and	and	CCONJ
easat-3008	94	40	social	social	ADJ
easat-3008	94	41	responsibility	responsibility	NOUN
easat-3008	94	42	committee	committee	NOUN
easat-3008	94	43	in	in	ADP
easat-3008	94	44	companies	company	NOUN
easat-3008	94	45	,	,	PUNCT
easat-3008	94	46	familiarizing	familiarize	VERB
easat-3008	94	47	and	and	CCONJ
easat-3008	94	48	training	train	VERB
easat-3008	94	49	the	the	DET
easat-3008	94	50	category	category	NOUN
easat-3008	94	51	of	of	ADP
easat-3008	94	52	sustainability	sustainability	NOUN
easat-3008	94	53	,	,	PUNCT
easat-3008	94	54	establishing	establish	VERB
easat-3008	94	55	an	an	DET
easat-3008	94	56	internal	internal	ADJ
easat-3008	94	57	control	control	NOUN
easat-3008	94	58	system	system	NOUN
easat-3008	94	59	and	and	CCONJ
easat-3008	94	60	effective	effective	ADJ
easat-3008	94	61	reporting	reporting	NOUN
easat-3008	94	62	and	and	CCONJ
easat-3008	94	63	using	use	VERB
easat-3008	94	64	adopt	adopt	VERB
easat-3008	94	65	new	new	ADJ
easat-3008	94	66	technologies	technology	NOUN
easat-3008	94	67	.	.	PUNCT
easat-3008	95	1	finally	finally	ADV
easat-3008	95	2	,	,	PUNCT
easat-3008	95	3	the	the	DET
easat-3008	95	4	consistent	consistent	ADJ
easat-3008	95	5	pattern	pattern	NOUN
easat-3008	95	6	of	of	ADP
easat-3008	95	7	research	research	NOUN
easat-3008	95	8	showed	show	VERB
easat-3008	95	9	that	that	SCONJ
easat-3008	95	10	corporate	corporate	ADJ
easat-3008	95	11	sustainability	sustainability	NOUN
easat-3008	95	12	reporting	reporting	NOUN
easat-3008	95	13	can	can	AUX
easat-3008	95	14	lead	lead	VERB
easat-3008	95	15	to	to	ADP
easat-3008	95	16	consequences	consequence	NOUN
easat-3008	95	17	such	such	ADJ
easat-3008	95	18	as	as	ADP
easat-3008	95	19	increasing	increase	VERB
easat-3008	95	20	social	social	ADJ
easat-3008	95	21	trust	trust	NOUN
easat-3008	95	22	,	,	PUNCT
easat-3008	95	23	increasing	increase	VERB
easat-3008	95	24	the	the	DET
easat-3008	95	25	quality	quality	NOUN
easat-3008	95	26	of	of	ADP
easat-3008	95	27	human	human	ADJ
easat-3008	95	28	life	life	NOUN
easat-3008	95	29	,	,	PUNCT
easat-3008	95	30	preserving	preserve	VERB
easat-3008	95	31	the	the	DET
easat-3008	95	32	environment	environment	NOUN
easat-3008	95	33	for	for	ADP
easat-3008	95	34	future	future	ADJ
easat-3008	95	35	generations	generation	NOUN
easat-3008	95	36	,	,	PUNCT
easat-3008	95	37	growing	grow	VERB
easat-3008	95	38	the	the	DET
easat-3008	95	39	capital	capital	NOUN
easat-3008	95	40	market	market	NOUN
easat-3008	95	41	,	,	PUNCT
easat-3008	95	42	and	and	CCONJ
easat-3008	95	43	increasing	increase	VERB
easat-3008	95	44	the	the	DET
easat-3008	95	45	quality	quality	NOUN
easat-3008	95	46	of	of	ADP
easat-3008	95	47	reporting	reporting	NOUN
easat-3008	95	48	.	.	PUNCT
easat-3008	96	1	the	the	DET
easat-3008	96	2	findings	finding	NOUN
easat-3008	96	3	of	of	ADP
easat-3008	96	4	this	this	DET
easat-3008	96	5	research	research	NOUN
easat-3008	96	6	can	can	AUX
easat-3008	96	7	help	help	VERB
easat-3008	96	8	the	the	DET
easat-3008	96	9	development	development	NOUN
easat-3008	96	10	of	of	ADP
easat-3008	96	11	this	this	DET
easat-3008	96	12	type	type	NOUN
easat-3008	96	13	of	of	ADP
easat-3008	96	14	report	report	NOUN
easat-3008	96	15	in	in	ADP
easat-3008	96	16	iran	iran	PROPN
easat-3008	96	17	.	.	PUNCT
easat-3008	97	1	asik	asik	PROPN
easat-3008	97	2	et	et	PROPN
easat-3008	97	3	al	al	PROPN
easat-3008	97	4	.	.	PROPN
easat-3008	98	1	(	(	PUNCT
easat-3008	98	2	2024	2024	NUM
easat-3008	98	3	)	)	PUNCT
easat-3008	98	4	conducted	conduct	VERB
easat-3008	98	5	a	a	DET
easat-3008	98	6	research	research	NOUN
easat-3008	98	7	entitled	entitle	VERB
easat-3008	98	8	"	"	PUNCT
easat-3008	98	9	evaluating	evaluate	VERB
easat-3008	98	10	the	the	DET
easat-3008	98	11	quality	quality	NOUN
easat-3008	98	12	of	of	ADP
easat-3008	98	13	financial	financial	ADJ
easat-3008	98	14	reporting	reporting	NOUN
easat-3008	98	15	:	:	PUNCT
easat-3008	98	16	is	be	AUX
easat-3008	98	17	this	this	DET
easat-3008	98	18	issue	issue	NOUN
easat-3008	98	19	important	important	ADJ
easat-3008	98	20	in	in	ADP
easat-3008	98	21	company	company	NOUN
easat-3008	98	22	evaluation	evaluation	NOUN
easat-3008	98	23	?	?	PUNCT
easat-3008	98	24	"	"	PUNCT
easat-3008	99	1	data	datum	NOUN
easat-3008	99	2	were	be	AUX
easat-3008	99	3	analyzed	analyze	VERB
easat-3008	99	4	using	use	VERB
easat-3008	99	5	path	path	NOUN
easat-3008	99	6	analysis	analysis	NOUN
easat-3008	99	7	.	.	PUNCT
easat-3008	100	1	the	the	DET
easat-3008	100	2	results	result	NOUN
easat-3008	100	3	showed	show	VERB
easat-3008	100	4	that	that	SCONJ
easat-3008	100	5	the	the	DET
easat-3008	100	6	intrinsic	intrinsic	ADJ
easat-3008	100	7	factors	factor	NOUN
easat-3008	100	8	of	of	ADP
easat-3008	100	9	financial	financial	ADJ
easat-3008	100	10	reporting	reporting	NOUN
easat-3008	100	11	quality	quality	NOUN
easat-3008	100	12	include	include	VERB
easat-3008	100	13	dynamic	dynamic	ADJ
easat-3008	100	14	factors	factor	NOUN
easat-3008	100	15	(	(	PUNCT
easat-3008	100	16	operation	operation	NOUN
easat-3008	100	17	cycle	cycle	NOUN
easat-3008	100	18	and	and	CCONJ
easat-3008	100	19	sales	sale	NOUN
easat-3008	100	20	fluctuations	fluctuation	NOUN
easat-3008	100	21	)	)	PUNCT
easat-3008	100	22	as	as	ADV
easat-3008	100	23	well	well	ADV
easat-3008	100	24	as	as	ADP
easat-3008	100	25	static	static	ADJ
easat-3008	100	26	factors	factor	NOUN
easat-3008	100	27	(	(	PUNCT
easat-3008	100	28	company	company	NOUN
easat-3008	100	29	size	size	NOUN
easat-3008	100	30	)	)	PUNCT
easat-3008	100	31	.	.	PUNCT
easat-3008	101	1	these	these	DET
easat-3008	101	2	factors	factor	NOUN
easat-3008	101	3	help	help	VERB
easat-3008	101	4	to	to	PART
easat-3008	101	5	achieve	achieve	VERB
easat-3008	101	6	the	the	DET
easat-3008	101	7	quality	quality	NOUN
easat-3008	101	8	of	of	ADP
easat-3008	101	9	financial	financial	ADJ
easat-3008	101	10	reporting	reporting	NOUN
easat-3008	101	11	and	and	CCONJ
easat-3008	101	12	are	be	AUX
easat-3008	101	13	able	able	ADJ
easat-3008	101	14	to	to	PART
easat-3008	101	15	provide	provide	VERB
easat-3008	101	16	a	a	DET
easat-3008	101	17	positive	positive	ADJ
easat-3008	101	18	response	response	NOUN
easat-3008	101	19	to	to	ADP
easat-3008	101	20	the	the	DET
easat-3008	101	21	market	market	NOUN
easat-3008	101	22	.	.	PUNCT
easat-3008	102	1	on	on	ADP
easat-3008	102	2	the	the	DET
easat-3008	102	3	other	other	ADJ
easat-3008	102	4	hand	hand	NOUN
easat-3008	102	5	,	,	PUNCT
easat-3008	102	6	static	static	ADJ
easat-3008	102	7	factors	factor	NOUN
easat-3008	102	8	(	(	PUNCT
easat-3008	102	9	company	company	NOUN
easat-3008	102	10	age	age	NOUN
easat-3008	102	11	)	)	PUNCT
easat-3008	102	12	and	and	CCONJ
easat-3008	102	13	institution	institution	NOUN
easat-3008	102	14	risk	risk	NOUN
easat-3008	102	15	factors	factor	NOUN
easat-3008	102	16	(	(	PUNCT
easat-3008	102	17	financial	financial	ADJ
easat-3008	102	18	leverage	leverage	NOUN
easat-3008	102	19	)	)	PUNCT
easat-3008	102	20	are	be	AUX
easat-3008	102	21	not	not	PART
easat-3008	102	22	able	able	ADJ
easat-3008	102	23	to	to	PART
easat-3008	102	24	increase	increase	VERB
easat-3008	102	25	the	the	DET
easat-3008	102	26	quality	quality	NOUN
easat-3008	102	27	of	of	ADP
easat-3008	102	28	financial	financial	ADJ
easat-3008	102	29	reporting	reporting	NOUN
easat-3008	102	30	.	.	PUNCT
easat-3008	103	1	therefore	therefore	ADV
easat-3008	103	2	,	,	PUNCT
easat-3008	103	3	it	it	PRON
easat-3008	103	4	can	can	AUX
easat-3008	103	5	not	not	PART
easat-3008	103	6	be	be	AUX
easat-3008	103	7	considered	consider	VERB
easat-3008	103	8	as	as	ADP
easat-3008	103	9	an	an	DET
easat-3008	103	10	economic	economic	ADJ
easat-3008	103	11	decision	decision	NOUN
easat-3008	103	12	maker	maker	NOUN
easat-3008	103	13	for	for	ADP
easat-3008	103	14	investors	investor	NOUN
easat-3008	103	15	.	.	PUNCT
easat-3008	104	1	liu	liu	PROPN
easat-3008	104	2	et	et	PROPN
easat-3008	104	3	al	al	PROPN
easat-3008	104	4	.	.	PROPN
easat-3008	104	5	(	(	PUNCT
easat-3008	104	6	2023	2023	NUM
easat-3008	104	7	)	)	PUNCT
easat-3008	104	8	,	,	PUNCT
easat-3008	104	9	a	a	DET
easat-3008	104	10	study	study	NOUN
easat-3008	104	11	titled	title	VERB
easat-3008	104	12	"	"	PUNCT
easat-3008	104	13	corporate	corporate	ADJ
easat-3008	104	14	transparency	transparency	NOUN
easat-3008	104	15	and	and	CCONJ
easat-3008	104	16	firm	firm	ADJ
easat-3008	104	17	value	value	NOUN
easat-3008	104	18	:	:	PUNCT
easat-3008	104	19	does	do	AUX
easat-3008	104	20	market	market	NOUN
easat-3008	104	21	competition	competition	NOUN
easat-3008	104	22	play	play	VERB
easat-3008	104	23	a	a	DET
easat-3008	104	24	role	role	NOUN
easat-3008	104	25	in	in	ADP
easat-3008	104	26	external	external	ADJ
easat-3008	104	27	governance	governance	NOUN
easat-3008	104	28	?	?	PUNCT
easat-3008	104	29	"	"	PUNCT
easat-3008	104	30	they	they	PRON
easat-3008	104	31	did	do	VERB
easat-3008	104	32	the	the	DET
easat-3008	104	33	results	result	NOUN
easat-3008	104	34	show	show	VERB
easat-3008	104	35	that	that	SCONJ
easat-3008	104	36	stronger	strong	ADJ
easat-3008	104	37	transparency	transparency	NOUN
easat-3008	104	38	increases	increase	VERB
easat-3008	104	39	company	company	NOUN
easat-3008	104	40	value	value	NOUN
easat-3008	104	41	and	and	CCONJ
easat-3008	104	42	market	market	NOUN
easat-3008	104	43	competition	competition	NOUN
easat-3008	104	44	has	have	VERB
easat-3008	104	45	a	a	DET
easat-3008	104	46	significant	significant	ADJ
easat-3008	104	47	positive	positive	ADJ
easat-3008	104	48	effect	effect	NOUN
easat-3008	104	49	on	on	ADP
easat-3008	104	50	this	this	DET
easat-3008	104	51	relationship	relationship	NOUN
easat-3008	104	52	.	.	PUNCT
easat-3008	105	1	also	also	ADV
easat-3008	105	2	,	,	PUNCT
easat-3008	105	3	the	the	DET
easat-3008	105	4	results	result	NOUN
easat-3008	105	5	show	show	VERB
easat-3008	105	6	that	that	SCONJ
easat-3008	105	7	competition	competition	NOUN
easat-3008	105	8	at	at	ADP
easat-3008	105	9	the	the	DET
easat-3008	105	10	industry	industry	NOUN
easat-3008	105	11	level	level	NOUN
easat-3008	105	12	has	have	VERB
easat-3008	105	13	a	a	DET
easat-3008	105	14	significant	significant	ADJ
easat-3008	105	15	moderating	moderate	VERB
easat-3008	105	16	effect	effect	NOUN
easat-3008	105	17	at	at	ADP
easat-3008	105	18	the	the	DET
easat-3008	105	19	mutual	mutual	ADJ
easat-3008	105	20	level	level	NOUN
easat-3008	105	21	.	.	PUNCT
easat-3008	106	1	in	in	ADP
easat-3008	106	2	addition	addition	NOUN
easat-3008	106	3	,	,	PUNCT
easat-3008	106	4	4676	4676	NUM
easat-3008	106	5	edelweiss	edelweiss	PROPN
easat-3008	106	6	applied	apply	VERB
easat-3008	106	7	science	science	NOUN
easat-3008	106	8	and	and	CCONJ
easat-3008	106	9	technology	technology	NOUN
easat-3008	106	10	issn	issn	PROPN
easat-3008	106	11	:	:	PUNCT
easat-3008	106	12	2576	2576	NUM
easat-3008	106	13	-	-	SYM
easat-3008	106	14	8484	8484	NUM
easat-3008	106	15	vol	vol	NOUN
easat-3008	106	16	.	.	PROPN
easat-3008	106	17	8	8	NUM
easat-3008	106	18	,	,	PUNCT
easat-3008	106	19	no	no	INTJ
easat-3008	106	20	.	.	NOUN
easat-3008	107	1	6	6	NUM
easat-3008	107	2	:	:	SYM
easat-3008	107	3	4672	4672	NUM
easat-3008	107	4	-	-	SYM
easat-3008	107	5	4682	4682	NUM
easat-3008	107	6	,	,	PUNCT
easat-3008	107	7	2024	2024	NUM
easat-3008	107	8	doi	doi	NOUN
easat-3008	107	9	:	:	PUNCT
easat-3008	107	10	10.55214/25768484.v8i6.3008	10.55214/25768484.v8i6.3008	NUM
easat-3008	107	11	©	©	ADP
easat-3008	107	12	2024	2024	NUM
easat-3008	107	13	by	by	ADP
easat-3008	107	14	the	the	DET
easat-3008	107	15	authors	author	NOUN
easat-3008	107	16	;	;	PUNCT
easat-3008	107	17	licensee	licensee	PROPN
easat-3008	107	18	learning	learning	NOUN
easat-3008	107	19	gate	gate	NOUN
easat-3008	107	20	according	accord	VERB
easat-3008	107	21	to	to	ADP
easat-3008	107	22	the	the	DET
easat-3008	107	23	alternative	alternative	ADJ
easat-3008	107	24	view	view	NOUN
easat-3008	107	25	,	,	PUNCT
easat-3008	107	26	the	the	DET
easat-3008	107	27	research	research	NOUN
easat-3008	107	28	findings	finding	NOUN
easat-3008	107	29	showed	show	VERB
easat-3008	107	30	that	that	SCONJ
easat-3008	107	31	the	the	DET
easat-3008	107	32	disciplinary	disciplinary	ADJ
easat-3008	107	33	power	power	NOUN
easat-3008	107	34	of	of	ADP
easat-3008	107	35	competition	competition	NOUN
easat-3008	107	36	in	in	ADP
easat-3008	107	37	the	the	DET
easat-3008	107	38	relationship	relationship	NOUN
easat-3008	107	39	between	between	ADP
easat-3008	107	40	transparency	transparency	NOUN
easat-3008	107	41	and	and	CCONJ
easat-3008	107	42	value	value	NOUN
easat-3008	107	43	is	be	AUX
easat-3008	107	44	more	more	ADV
easat-3008	107	45	obvious	obvious	ADJ
easat-3008	107	46	for	for	ADP
easat-3008	107	47	companies	company	NOUN
easat-3008	107	48	with	with	ADP
easat-3008	107	49	weaker	weak	ADJ
easat-3008	107	50	.	.	PUNCT
easat-3008	108	1	cross	cross	PROPN
easat-3008	108	2	et	et	PROPN
easat-3008	108	3	al	al	PROPN
easat-3008	108	4	.	.	PROPN
easat-3008	109	1	(	(	PUNCT
easat-3008	109	2	2022	2022	NUM
easat-3008	109	3	)	)	PUNCT
easat-3008	109	4	conducted	conduct	VERB
easat-3008	109	5	a	a	DET
easat-3008	109	6	study	study	NOUN
easat-3008	109	7	entitled	entitle	VERB
easat-3008	109	8	"	"	PUNCT
easat-3008	109	9	non	non	ADJ
easat-3008	109	10	-	-	ADJ
easat-3008	109	11	financial	financial	ADJ
easat-3008	109	12	reporting	reporting	NOUN
easat-3008	109	13	and	and	CCONJ
easat-3008	109	14	company	company	NOUN
easat-3008	109	15	financial	financial	ADJ
easat-3008	109	16	performance	performance	NOUN
easat-3008	109	17	:	:	PUNCT
easat-3008	109	18	systematic	systematic	ADJ
easat-3008	109	19	literature	literature	PROPN
easat-3008	109	20	review	review	NOUN
easat-3008	109	21	and	and	CCONJ
easat-3008	109	22	integrated	integrate	VERB
easat-3008	109	23	framework	framework	NOUN
easat-3008	109	24	and	and	CCONJ
easat-3008	109	25	its	its	PRON
easat-3008	109	26	impact	impact	NOUN
easat-3008	109	27	on	on	ADP
easat-3008	109	28	company	company	NOUN
easat-3008	109	29	value	value	NOUN
easat-3008	109	30	"	"	PUNCT
easat-3008	109	31	.	.	PUNCT
easat-3008	110	1	the	the	DET
easat-3008	110	2	literature	literature	NOUN
easat-3008	110	3	focuses	focus	VERB
easat-3008	110	4	on	on	ADP
easat-3008	110	5	disclosures	disclosure	NOUN
easat-3008	110	6	related	relate	VERB
easat-3008	110	7	to	to	ADP
easat-3008	110	8	integrated	integrated	ADJ
easat-3008	110	9	reporting	reporting	NOUN
easat-3008	110	10	,	,	PUNCT
easat-3008	110	11	sustainability	sustainability	NOUN
easat-3008	110	12	disclosure	disclosure	NOUN
easat-3008	110	13	(	(	PUNCT
easat-3008	110	14	also	also	ADV
easat-3008	110	15	called	call	VERB
easat-3008	110	16	corporate	corporate	ADJ
easat-3008	110	17	social	social	ADJ
easat-3008	110	18	responsibility	responsibility	NOUN
easat-3008	110	19	disclosure	disclosure	NOUN
easat-3008	110	20	)	)	PUNCT
easat-3008	110	21	,	,	PUNCT
easat-3008	110	22	and	and	CCONJ
easat-3008	110	23	corporate	corporate	ADJ
easat-3008	110	24	governance	governance	NOUN
easat-3008	110	25	disclosure	disclosure	NOUN
easat-3008	110	26	.	.	PUNCT
easat-3008	111	1	a	a	DET
easat-3008	111	2	combined	combine	VERB
easat-3008	111	3	intertextual	intertextual	ADJ
easat-3008	111	4	coherence	coherence	NOUN
easat-3008	111	5	strategy	strategy	NOUN
easat-3008	111	6	has	have	AUX
easat-3008	111	7	been	be	AUX
easat-3008	111	8	followed	follow	VERB
easat-3008	111	9	throughout	throughout	ADP
easat-3008	111	10	the	the	DET
easat-3008	111	11	interpretation	interpretation	NOUN
easat-3008	111	12	of	of	ADP
easat-3008	111	13	the	the	DET
easat-3008	111	14	findings	finding	NOUN
easat-3008	111	15	.	.	PUNCT
easat-3008	112	1	the	the	DET
easat-3008	112	2	results	result	NOUN
easat-3008	112	3	of	of	ADP
easat-3008	112	4	the	the	DET
easat-3008	112	5	combined	combined	ADJ
easat-3008	112	6	cross	cross	ADJ
easat-3008	112	7	-	-	ADJ
easat-3008	112	8	textual	textual	ADJ
easat-3008	112	9	coherence	coherence	NOUN
easat-3008	112	10	strategy	strategy	NOUN
easat-3008	112	11	was	be	AUX
easat-3008	112	12	the	the	DET
easat-3008	112	13	development	development	NOUN
easat-3008	112	14	of	of	ADP
easat-3008	112	15	an	an	DET
easat-3008	112	16	integrated	integrate	VERB
easat-3008	112	17	framework	framework	NOUN
easat-3008	112	18	that	that	PRON
easat-3008	112	19	shows	show	VERB
easat-3008	112	20	that	that	SCONJ
easat-3008	112	21	the	the	DET
easat-3008	112	22	inclusion	inclusion	NOUN
easat-3008	112	23	of	of	ADP
easat-3008	112	24	control	control	NOUN
easat-3008	112	25	variables	variable	NOUN
easat-3008	112	26	in	in	ADP
easat-3008	112	27	the	the	DET
easat-3008	112	28	regression	regression	NOUN
easat-3008	112	29	analysis	analysis	NOUN
easat-3008	112	30	does	do	AUX
easat-3008	112	31	not	not	PART
easat-3008	112	32	affect	affect	VERB
easat-3008	112	33	the	the	DET
easat-3008	112	34	direction	direction	NOUN
easat-3008	112	35	of	of	ADP
easat-3008	112	36	the	the	DET
easat-3008	112	37	relationship	relationship	NOUN
easat-3008	112	38	between	between	ADP
easat-3008	112	39	quality	quality	NOUN
easat-3008	112	40	reporting	reporting	NOUN
easat-3008	112	41	and	and	CCONJ
easat-3008	112	42	financial	financial	ADJ
easat-3008	112	43	reporting	reporting	NOUN
easat-3008	112	44	.	.	PUNCT
easat-3008	113	1	hong	hong	PROPN
easat-3008	113	2	(	(	PUNCT
easat-3008	113	3	2022	2022	NUM
easat-3008	113	4	)	)	PUNCT
easat-3008	113	5	,	,	PUNCT
easat-3008	113	6	presented	present	VERB
easat-3008	113	7	a	a	DET
easat-3008	113	8	research	research	NOUN
easat-3008	113	9	entitled	entitle	VERB
easat-3008	113	10	"	"	PUNCT
easat-3008	113	11	sustainability	sustainability	NOUN
easat-3008	113	12	orientation	orientation	NOUN
easat-3008	113	13	,	,	PUNCT
easat-3008	113	14	by	by	ADP
easat-3008	113	15	-	-	PUNCT
easat-3008	113	16	product	product	NOUN
easat-3008	113	17	management	management	NOUN
easat-3008	113	18	and	and	CCONJ
easat-3008	113	19	business	business	NOUN
easat-3008	113	20	performance	performance	NOUN
easat-3008	113	21	:	:	PUNCT
easat-3008	113	22	an	an	DET
easat-3008	113	23	empirical	empirical	ADJ
easat-3008	113	24	investigation	investigation	NOUN
easat-3008	113	25	"	"	PUNCT
easat-3008	113	26	.	.	PUNCT
easat-3008	114	1	the	the	DET
easat-3008	114	2	findings	finding	NOUN
easat-3008	114	3	show	show	VERB
easat-3008	114	4	that	that	SCONJ
easat-3008	114	5	(	(	PUNCT
easat-3008	114	6	1	1	X
easat-3008	114	7	)	)	PUNCT
easat-3008	114	8	sustainability	sustainability	NOUN
easat-3008	114	9	orientation	orientation	NOUN
easat-3008	114	10	affects	affect	VERB
easat-3008	114	11	sustainable	sustainable	ADJ
easat-3008	114	12	new	new	ADJ
easat-3008	114	13	product	product	NOUN
easat-3008	114	14	development	development	NOUN
easat-3008	114	15	and	and	CCONJ
easat-3008	114	16	by	by	ADP
easat-3008	114	17	-	-	PUNCT
easat-3008	114	18	product	product	NOUN
easat-3008	114	19	management	management	NOUN
easat-3008	114	20	.	.	PUNCT
easat-3008	115	1	(	(	PUNCT
easat-3008	115	2	2	2	X
easat-3008	115	3	)	)	PUNCT
easat-3008	115	4	sustainable	sustainable	ADJ
easat-3008	115	5	new	new	ADJ
easat-3008	115	6	product	product	NOUN
easat-3008	115	7	development	development	NOUN
easat-3008	115	8	and	and	CCONJ
easat-3008	115	9	by	by	ADP
easat-3008	115	10	-	-	PUNCT
easat-3008	115	11	product	product	NOUN
easat-3008	115	12	management	management	NOUN
easat-3008	115	13	jointly	jointly	ADV
easat-3008	115	14	and	and	CCONJ
easat-3008	115	15	directly	directly	ADV
easat-3008	115	16	affect	affect	VERB
easat-3008	115	17	environmental	environmental	ADJ
easat-3008	115	18	performance	performance	NOUN
easat-3008	115	19	.	.	PUNCT
easat-3008	116	1	(	(	PUNCT
easat-3008	116	2	3	3	X
easat-3008	116	3	)	)	PUNCT
easat-3008	116	4	environmental	environmental	ADJ
easat-3008	116	5	performance	performance	NOUN
easat-3008	116	6	is	be	AUX
easat-3008	116	7	very	very	ADV
easat-3008	116	8	important	important	ADJ
easat-3008	116	9	in	in	ADP
easat-3008	116	10	determining	determine	VERB
easat-3008	116	11	business	business	NOUN
easat-3008	116	12	performance	performance	NOUN
easat-3008	116	13	.	.	PUNCT
easat-3008	117	1	a	a	DET
easat-3008	117	2	firm	firm	NOUN
easat-3008	117	3	's	's	PART
easat-3008	117	4	technological	technological	ADJ
easat-3008	117	5	infrastructure	infrastructure	NOUN
easat-3008	117	6	reports	report	VERB
easat-3008	117	7	a	a	DET
easat-3008	117	8	moderating	moderate	VERB
easat-3008	117	9	effect	effect	NOUN
easat-3008	117	10	between	between	ADP
easat-3008	117	11	sustainable	sustainable	ADJ
easat-3008	117	12	operations	operation	NOUN
easat-3008	117	13	and	and	CCONJ
easat-3008	117	14	performance	performance	NOUN
easat-3008	117	15	outcomes	outcome	NOUN
easat-3008	117	16	.	.	PUNCT
easat-3008	118	1	the	the	DET
easat-3008	118	2	longevity	longevity	NOUN
easat-3008	118	3	of	of	ADP
easat-3008	118	4	a	a	DET
easat-3008	118	5	company	company	NOUN
easat-3008	118	6	reports	report	VERB
easat-3008	118	7	a	a	DET
easat-3008	118	8	moderating	moderate	VERB
easat-3008	118	9	effect	effect	NOUN
easat-3008	118	10	between	between	ADP
easat-3008	118	11	environmental	environmental	ADJ
easat-3008	118	12	performance	performance	NOUN
easat-3008	118	13	and	and	CCONJ
easat-3008	118	14	business	business	NOUN
easat-3008	118	15	performance	performance	NOUN
easat-3008	118	16	.	.	PUNCT
easat-3008	119	1	alsahlawi	alsahlawi	PROPN
easat-3008	119	2	et	et	PROPN
easat-3008	119	3	al	al	PROPN
easat-3008	119	4	(	(	PUNCT
easat-3008	119	5	2021	2021	NUM
easat-3008	119	6	)	)	PUNCT
easat-3008	119	7	in	in	ADP
easat-3008	119	8	a	a	DET
easat-3008	119	9	research	research	NOUN
easat-3008	119	10	entitled	entitle	VERB
easat-3008	119	11	"	"	PUNCT
easat-3008	119	12	the	the	DET
easat-3008	119	13	effect	effect	NOUN
easat-3008	119	14	of	of	ADP
easat-3008	119	15	environmental	environmental	ADJ
easat-3008	119	16	sustainability	sustainability	NOUN
easat-3008	119	17	disclosure	disclosure	NOUN
easat-3008	119	18	on	on	ADP
easat-3008	119	19	stock	stock	NOUN
easat-3008	119	20	returns	return	NOUN
easat-3008	119	21	of	of	ADP
easat-3008	119	22	companies	company	NOUN
easat-3008	119	23	listed	list	VERB
easat-3008	119	24	on	on	ADP
easat-3008	119	25	the	the	DET
easat-3008	119	26	saudi	saudi	ADJ
easat-3008	119	27	stock	stock	NOUN
easat-3008	119	28	exchange	exchange	PROPN
easat-3008	119	29	:	:	PUNCT
easat-3008	119	30	the	the	DET
easat-3008	119	31	moderating	moderate	VERB
easat-3008	119	32	role	role	NOUN
easat-3008	119	33	of	of	ADP
easat-3008	119	34	financial	financial	ADJ
easat-3008	119	35	constraints	constraint	NOUN
easat-3008	119	36	"	"	PUNCT
easat-3008	119	37	showed	show	VERB
easat-3008	119	38	that	that	SCONJ
easat-3008	119	39	environmental	environmental	ADJ
easat-3008	119	40	sustainability	sustainability	NOUN
easat-3008	119	41	disclosure	disclosure	NOUN
easat-3008	119	42	has	have	VERB
easat-3008	119	43	a	a	DET
easat-3008	119	44	significant	significant	ADJ
easat-3008	119	45	and	and	CCONJ
easat-3008	119	46	negative	negative	ADJ
easat-3008	119	47	effect	effect	NOUN
easat-3008	119	48	on	on	ADP
easat-3008	119	49	stock	stock	NOUN
easat-3008	119	50	returns	return	NOUN
easat-3008	119	51	.	.	PUNCT
easat-3008	120	1	these	these	DET
easat-3008	120	2	results	result	NOUN
easat-3008	120	3	show	show	VERB
easat-3008	120	4	that	that	SCONJ
easat-3008	120	5	investors	investor	NOUN
easat-3008	120	6	do	do	AUX
easat-3008	120	7	not	not	PART
easat-3008	120	8	pay	pay	VERB
easat-3008	120	9	attention	attention	NOUN
easat-3008	120	10	to	to	ADP
easat-3008	120	11	environmental	environmental	ADJ
easat-3008	120	12	disclosure	disclosure	NOUN
easat-3008	120	13	when	when	SCONJ
easat-3008	120	14	evaluating	evaluate	VERB
easat-3008	120	15	stocks	stock	NOUN
easat-3008	120	16	.	.	PUNCT
easat-3008	121	1	in	in	ADP
easat-3008	121	2	addition	addition	NOUN
easat-3008	121	3	,	,	PUNCT
easat-3008	121	4	their	their	PRON
easat-3008	121	5	results	result	NOUN
easat-3008	121	6	showed	show	VERB
easat-3008	121	7	that	that	SCONJ
easat-3008	121	8	the	the	DET
easat-3008	121	9	negative	negative	ADJ
easat-3008	121	10	effect	effect	NOUN
easat-3008	121	11	of	of	ADP
easat-3008	121	12	environmental	environmental	ADJ
easat-3008	121	13	disclosure	disclosure	NOUN
easat-3008	121	14	on	on	ADP
easat-3008	121	15	stock	stock	NOUN
easat-3008	121	16	returns	return	NOUN
easat-3008	121	17	is	be	AUX
easat-3008	121	18	more	more	ADV
easat-3008	121	19	severe	severe	ADJ
easat-3008	121	20	in	in	ADP
easat-3008	121	21	companies	company	NOUN
easat-3008	121	22	with	with	ADP
easat-3008	121	23	financial	financial	ADJ
easat-3008	121	24	constraints	constraint	NOUN
easat-3008	121	25	.	.	PUNCT
easat-3008	122	1	harmadji	harmadji	PROPN
easat-3008	122	2	et	et	PROPN
easat-3008	122	3	al	al	PROPN
easat-3008	122	4	(	(	PUNCT
easat-3008	122	5	2020	2020	NUM
easat-3008	122	6	)	)	PUNCT
easat-3008	122	7	in	in	ADP
easat-3008	122	8	a	a	DET
easat-3008	122	9	research	research	NOUN
easat-3008	122	10	entitled	entitle	VERB
easat-3008	122	11	"	"	PUNCT
easat-3008	122	12	strategy	strategy	NOUN
easat-3008	122	13	,	,	PUNCT
easat-3008	122	14	procedures	procedure	NOUN
easat-3008	122	15	and	and	CCONJ
easat-3008	122	16	quality	quality	NOUN
easat-3008	122	17	of	of	ADP
easat-3008	122	18	sustainability	sustainability	NOUN
easat-3008	122	19	reporting	reporting	NOUN
easat-3008	122	20	and	and	CCONJ
easat-3008	122	21	the	the	DET
easat-3008	122	22	risk	risk	NOUN
easat-3008	122	23	of	of	ADP
easat-3008	122	24	future	future	ADJ
easat-3008	122	25	fall	fall	NOUN
easat-3008	122	26	in	in	ADP
easat-3008	122	27	stock	stock	NOUN
easat-3008	122	28	prices	price	NOUN
easat-3008	122	29	"	"	PUNCT
easat-3008	122	30	investigated	investigate	VERB
easat-3008	122	31	the	the	DET
easat-3008	122	32	impact	impact	NOUN
easat-3008	122	33	of	of	ADP
easat-3008	122	34	strategies	strategy	NOUN
easat-3008	122	35	and	and	CCONJ
easat-3008	122	36	quality	quality	NOUN
easat-3008	122	37	of	of	ADP
easat-3008	122	38	sustainability	sustainability	NOUN
easat-3008	122	39	reporting	report	VERB
easat-3008	122	40	on	on	ADP
easat-3008	122	41	the	the	DET
easat-3008	122	42	risk	risk	NOUN
easat-3008	122	43	of	of	ADP
easat-3008	122	44	future	future	ADJ
easat-3008	122	45	fall	fall	NOUN
easat-3008	122	46	in	in	ADP
easat-3008	122	47	stock	stock	NOUN
easat-3008	122	48	prices	price	NOUN
easat-3008	122	49	.	.	PUNCT
easat-3008	123	1	in	in	ADP
easat-3008	123	2	order	order	NOUN
easat-3008	123	3	to	to	PART
easat-3008	123	4	analyze	analyze	VERB
easat-3008	123	5	the	the	DET
easat-3008	123	6	data	datum	NOUN
easat-3008	123	7	,	,	PUNCT
easat-3008	123	8	regression	regression	NOUN
easat-3008	123	9	models	model	NOUN
easat-3008	123	10	were	be	AUX
easat-3008	123	11	used	use	VERB
easat-3008	123	12	.	.	PUNCT
easat-3008	124	1	the	the	DET
easat-3008	124	2	results	result	NOUN
easat-3008	124	3	of	of	ADP
easat-3008	124	4	this	this	DET
easat-3008	124	5	research	research	NOUN
easat-3008	124	6	showed	show	VERB
easat-3008	124	7	that	that	SCONJ
easat-3008	124	8	the	the	DET
easat-3008	124	9	strategy	strategy	NOUN
easat-3008	124	10	and	and	CCONJ
easat-3008	124	11	performance	performance	NOUN
easat-3008	124	12	of	of	ADP
easat-3008	124	13	sustainability	sustainability	NOUN
easat-3008	124	14	reports	report	NOUN
easat-3008	124	15	have	have	VERB
easat-3008	124	16	a	a	DET
easat-3008	124	17	positive	positive	ADJ
easat-3008	124	18	effect	effect	NOUN
easat-3008	124	19	on	on	ADP
easat-3008	124	20	the	the	DET
easat-3008	124	21	quality	quality	NOUN
easat-3008	124	22	of	of	ADP
easat-3008	124	23	sustainability	sustainability	NOUN
easat-3008	124	24	reports	report	NOUN
easat-3008	124	25	.	.	PUNCT
easat-3008	125	1	also	also	ADV
easat-3008	125	2	,	,	PUNCT
easat-3008	125	3	the	the	DET
easat-3008	125	4	quality	quality	NOUN
easat-3008	125	5	of	of	ADP
easat-3008	125	6	sustainability	sustainability	NOUN
easat-3008	125	7	reports	report	NOUN
easat-3008	125	8	plays	play	VERB
easat-3008	125	9	an	an	DET
easat-3008	125	10	intermediary	intermediary	ADJ
easat-3008	125	11	role	role	NOUN
easat-3008	125	12	in	in	ADP
easat-3008	125	13	the	the	DET
easat-3008	125	14	implementation	implementation	NOUN
easat-3008	125	15	of	of	ADP
easat-3008	125	16	sustainability	sustainability	NOUN
easat-3008	125	17	strategies	strategy	NOUN
easat-3008	125	18	against	against	ADP
easat-3008	125	19	the	the	DET
easat-3008	125	20	future	future	ADJ
easat-3008	125	21	fall	fall	NOUN
easat-3008	125	22	of	of	ADP
easat-3008	125	23	stock	stock	NOUN
easat-3008	125	24	prices	price	NOUN
easat-3008	125	25	.	.	PUNCT
easat-3008	126	1	4	4	X
easat-3008	126	2	.	.	X
easat-3008	126	3	research	research	NOUN
easat-3008	126	4	hypothesis	hypothesis	NOUN
easat-3008	126	5	as	as	SCONJ
easat-3008	126	6	stated	state	VERB
easat-3008	126	7	,	,	PUNCT
easat-3008	126	8	the	the	DET
easat-3008	126	9	current	current	ADJ
easat-3008	126	10	research	research	NOUN
easat-3008	126	11	seeks	seek	VERB
easat-3008	126	12	to	to	PART
easat-3008	126	13	investigate	investigate	VERB
easat-3008	126	14	the	the	DET
easat-3008	126	15	effect	effect	NOUN
easat-3008	126	16	of	of	ADP
easat-3008	126	17	integrated	integrate	VERB
easat-3008	126	18	financial	financial	ADJ
easat-3008	126	19	reporting	reporting	NOUN
easat-3008	126	20	on	on	ADP
easat-3008	126	21	company	company	NOUN
easat-3008	126	22	value	value	NOUN
easat-3008	126	23	with	with	ADP
easat-3008	126	24	the	the	DET
easat-3008	126	25	role	role	NOUN
easat-3008	126	26	of	of	ADP
easat-3008	126	27	adjusting	adjust	VERB
easat-3008	126	28	corporate	corporate	ADJ
easat-3008	126	29	governance	governance	NOUN
easat-3008	126	30	in	in	ADP
easat-3008	126	31	companies	company	NOUN
easat-3008	126	32	listed	list	VERB
easat-3008	126	33	on	on	ADP
easat-3008	126	34	the	the	DET
easat-3008	126	35	iraqi	iraqi	ADJ
easat-3008	126	36	stock	stock	NOUN
easat-3008	126	37	exchange	exchange	NOUN
easat-3008	126	38	.	.	PUNCT
easat-3008	127	1	therefore	therefore	ADV
easat-3008	127	2	,	,	PUNCT
easat-3008	127	3	the	the	DET
easat-3008	127	4	hypotheses	hypothesis	NOUN
easat-3008	127	5	of	of	ADP
easat-3008	127	6	the	the	DET
easat-3008	127	7	research	research	NOUN
easat-3008	127	8	have	have	AUX
easat-3008	127	9	been	be	AUX
easat-3008	127	10	developed	develop	VERB
easat-3008	127	11	as	as	SCONJ
easat-3008	127	12	follows	follow	VERB
easat-3008	127	13	:	:	PUNCT
easat-3008	127	14	h1	h1	NOUN
easat-3008	127	15	:	:	PUNCT
easat-3008	127	16	integrated	integrate	VERB
easat-3008	127	17	financial	financial	ADJ
easat-3008	127	18	reporting	reporting	NOUN
easat-3008	127	19	has	have	VERB
easat-3008	127	20	a	a	DET
easat-3008	127	21	significant	significant	ADJ
easat-3008	127	22	effect	effect	NOUN
easat-3008	127	23	on	on	ADP
easat-3008	127	24	company	company	NOUN
easat-3008	127	25	value	value	NOUN
easat-3008	127	26	.	.	PUNCT
easat-3008	128	1	h2	h2	NOUN
easat-3008	128	2	:	:	PUNCT
easat-3008	128	3	corporate	corporate	ADJ
easat-3008	128	4	governance	governance	NOUN
easat-3008	128	5	has	have	VERB
easat-3008	128	6	a	a	DET
easat-3008	128	7	modifying	modify	VERB
easat-3008	128	8	role	role	NOUN
easat-3008	128	9	in	in	ADP
easat-3008	128	10	influencing	influence	VERB
easat-3008	128	11	integrated	integrate	VERB
easat-3008	128	12	financial	financial	ADJ
easat-3008	128	13	reporting	reporting	NOUN
easat-3008	128	14	on	on	ADP
easat-3008	128	15	company	company	NOUN
easat-3008	128	16	value	value	NOUN
easat-3008	128	17	.	.	PUNCT
easat-3008	129	1	5	5	X
easat-3008	129	2	.	.	X
easat-3008	129	3	research	research	NOUN
easat-3008	129	4	method	method	NOUN
easat-3008	129	5	the	the	DET
easat-3008	129	6	current	current	ADJ
easat-3008	129	7	research	research	NOUN
easat-3008	129	8	is	be	AUX
easat-3008	129	9	descriptive	descriptive	ADJ
easat-3008	129	10	and	and	CCONJ
easat-3008	129	11	applied	apply	VERB
easat-3008	129	12	in	in	ADP
easat-3008	129	13	terms	term	NOUN
easat-3008	129	14	of	of	ADP
easat-3008	129	15	purpose	purpose	NOUN
easat-3008	129	16	and	and	CCONJ
easat-3008	129	17	in	in	ADP
easat-3008	129	18	the	the	DET
easat-3008	129	19	field	field	NOUN
easat-3008	129	20	of	of	ADP
easat-3008	129	21	comparative	comparative	ADJ
easat-3008	129	22	and	and	CCONJ
easat-3008	129	23	retrospective	retrospective	ADJ
easat-3008	129	24	research	research	NOUN
easat-3008	129	25	using	use	VERB
easat-3008	129	26	quantitative	quantitative	ADJ
easat-3008	129	27	data	datum	NOUN
easat-3008	129	28	.	.	PUNCT
easat-3008	130	1	to	to	PART
easat-3008	130	2	test	test	VERB
easat-3008	130	3	the	the	DET
easat-3008	130	4	relationship	relationship	NOUN
easat-3008	130	5	between	between	ADP
easat-3008	130	6	variables	variable	NOUN
easat-3008	130	7	and	and	CCONJ
easat-3008	130	8	the	the	DET
easat-3008	130	9	significance	significance	NOUN
easat-3008	130	10	of	of	ADP
easat-3008	130	11	the	the	DET
easat-3008	130	12	model	model	NOUN
easat-3008	130	13	,	,	PUNCT
easat-3008	130	14	multivariate	multivariate	NOUN
easat-3008	130	15	regression	regression	NOUN
easat-3008	130	16	analysis	analysis	NOUN
easat-3008	130	17	was	be	AUX
easat-3008	130	18	used	use	VERB
easat-3008	130	19	in	in	ADP
easat-3008	130	20	stata	stata	NOUN
easat-3008	130	21	software	software	NOUN
easat-3008	130	22	.	.	PUNCT
easat-3008	131	1	in	in	ADP
easat-3008	131	2	the	the	DET
easat-3008	131	3	current	current	ADJ
easat-3008	131	4	research	research	NOUN
easat-3008	131	5	,	,	PUNCT
easat-3008	131	6	the	the	DET
easat-3008	131	7	statistical	statistical	ADJ
easat-3008	131	8	population	population	NOUN
easat-3008	131	9	includes	include	VERB
easat-3008	131	10	the	the	DET
easat-3008	131	11	companies	company	NOUN
easat-3008	131	12	accepted	accept	VERB
easat-3008	131	13	in	in	ADP
easat-3008	131	14	the	the	DET
easat-3008	131	15	iraqi	iraqi	ADJ
easat-3008	131	16	stock	stock	NOUN
easat-3008	131	17	exchange	exchange	NOUN
easat-3008	131	18	,	,	PUNCT
easat-3008	131	19	and	and	CCONJ
easat-3008	131	20	the	the	DET
easat-3008	131	21	statistical	statistical	ADJ
easat-3008	131	22	population	population	NOUN
easat-3008	131	23	of	of	ADP
easat-3008	131	24	this	this	DET
easat-3008	131	25	research	research	NOUN
easat-3008	131	26	was	be	AUX
easat-3008	131	27	10	10	NUM
easat-3008	131	28	companies	company	NOUN
easat-3008	131	29	,	,	PUNCT
easat-3008	131	30	with	with	SCONJ
easat-3008	131	31	the	the	DET
easat-3008	131	32	condition	condition	NOUN
easat-3008	131	33	that	that	SCONJ
easat-3008	131	34	the	the	DET
easat-3008	131	35	company	company	NOUN
easat-3008	131	36	is	be	AUX
easat-3008	131	37	of	of	ADP
easat-3008	131	38	production	production	NOUN
easat-3008	131	39	type	type	NOUN
easat-3008	131	40	and	and	CCONJ
easat-3008	131	41	the	the	DET
easat-3008	131	42	required	require	VERB
easat-3008	131	43	data	data	NOUN
easat-3008	131	44	is	be	AUX
easat-3008	131	45	available	available	ADJ
easat-3008	131	46	.	.	PUNCT
easat-3008	132	1	regression	regression	NOUN
easat-3008	132	2	models	model	NOUN
easat-3008	132	3	and	and	CCONJ
easat-3008	132	4	research	research	NOUN
easat-3008	132	5	variables	variable	NOUN
easat-3008	132	6	the	the	DET
easat-3008	132	7	following	follow	VERB
easat-3008	132	8	regression	regression	NOUN
easat-3008	132	9	models	model	NOUN
easat-3008	132	10	have	have	AUX
easat-3008	132	11	been	be	AUX
easat-3008	132	12	used	use	VERB
easat-3008	132	13	to	to	PART
easat-3008	132	14	test	test	VERB
easat-3008	132	15	the	the	DET
easat-3008	132	16	research	research	NOUN
easat-3008	132	17	hypotheses	hypothesis	NOUN
easat-3008	132	18	:	:	PUNCT
easat-3008	132	19	fivqualityit	fivqualityit	NOUN
easat-3008	132	20	=	=	SYM
easat-3008	132	21	β0	β0	PROPN
easat-3008	132	22	+	+	NOUN
easat-3008	132	23	β1irit	β1irit	ADJ
easat-3008	132	24	+	+	ADJ
easat-3008	132	25	β2controls	β2control	NOUN
easat-3008	132	26	+	+	ADJ
easat-3008	132	27	εit	εit	VERB
easat-3008	132	28	(	(	PUNCT
easat-3008	132	29	1	1	NUM
easat-3008	132	30	)	)	PUNCT
easat-3008	132	31	fivqualityit	fivqualityit	NOUN
easat-3008	132	32	=	=	PROPN
easat-3008	132	33	β0	β0	NOUN
easat-3008	132	34	+	+	NOUN
easat-3008	132	35	β1cogit	β1cogit	ADJ
easat-3008	133	1	+	+	NOUN
easat-3008	133	2	β2(irit	β2(irit	PROPN
easat-3008	133	3	*	*	PUNCT
easat-3008	133	4	cogit	cogit	VERB
easat-3008	133	5	)	)	PUNCT
easat-3008	134	1	+	+	NOUN
easat-3008	134	2	β3controls	β3control	NOUN
easat-3008	134	3	+	+	CCONJ
easat-3008	134	4	εit	εit	VERB
easat-3008	134	5	(	(	PUNCT
easat-3008	134	6	2	2	NUM
easat-3008	134	7	)	)	PUNCT
easat-3008	134	8	the	the	DET
easat-3008	134	9	variables	variable	NOUN
easat-3008	134	10	of	of	ADP
easat-3008	134	11	this	this	DET
easat-3008	134	12	research	research	NOUN
easat-3008	134	13	include	include	VERB
easat-3008	134	14	dependent	dependent	ADJ
easat-3008	134	15	,	,	PUNCT
easat-3008	134	16	independent	independent	ADJ
easat-3008	134	17	and	and	CCONJ
easat-3008	134	18	control	control	NOUN
easat-3008	134	19	variables	variable	NOUN
easat-3008	134	20	,	,	PUNCT
easat-3008	134	21	which	which	PRON
easat-3008	134	22	are	be	AUX
easat-3008	134	23	described	describe	VERB
easat-3008	134	24	below	below	ADP
easat-3008	134	25	:	:	PUNCT
easat-3008	134	26	4677	4677	NUM
easat-3008	134	27	edelweiss	edelweiss	PROPN
easat-3008	134	28	applied	apply	VERB
easat-3008	134	29	science	science	NOUN
easat-3008	134	30	and	and	CCONJ
easat-3008	134	31	technology	technology	NOUN
easat-3008	134	32	issn	issn	PROPN
easat-3008	134	33	:	:	PUNCT
easat-3008	134	34	2576	2576	NUM
easat-3008	134	35	-	-	SYM
easat-3008	134	36	8484	8484	NUM
easat-3008	134	37	vol	vol	NOUN
easat-3008	134	38	.	.	PROPN
easat-3008	135	1	8	8	NUM
easat-3008	135	2	,	,	PUNCT
easat-3008	135	3	no	no	INTJ
easat-3008	135	4	.	.	NOUN
easat-3008	136	1	6	6	NUM
easat-3008	136	2	:	:	SYM
easat-3008	136	3	4672	4672	NUM
easat-3008	136	4	-	-	SYM
easat-3008	136	5	4682	4682	NUM
easat-3008	136	6	,	,	PUNCT
easat-3008	136	7	2024	2024	NUM
easat-3008	136	8	doi	doi	NOUN
easat-3008	136	9	:	:	PUNCT
easat-3008	136	10	10.55214/25768484.v8i6.3008	10.55214/25768484.v8i6.3008	NUM
easat-3008	136	11	©	©	ADP
easat-3008	136	12	2024	2024	NUM
easat-3008	136	13	by	by	ADP
easat-3008	136	14	the	the	DET
easat-3008	136	15	authors	author	NOUN
easat-3008	136	16	;	;	PUNCT
easat-3008	136	17	licensee	licensee	PROPN
easat-3008	136	18	learning	learning	NOUN
easat-3008	136	19	gate	gate	NOUN
easat-3008	136	20	(	(	PUNCT
easat-3008	136	21	ir	ir	NOUN
easat-3008	136	22	)	)	PUNCT
easat-3008	136	23	integrated	integrated	ADJ
easat-3008	136	24	reporting	reporting	NOUN
easat-3008	136	25	score	score	NOUN
easat-3008	136	26	index	index	NOUN
easat-3008	136	27	is	be	AUX
easat-3008	136	28	a	a	DET
easat-3008	136	29	combination	combination	NOUN
easat-3008	136	30	of	of	ADP
easat-3008	136	31	information	information	NOUN
easat-3008	136	32	that	that	PRON
easat-3008	136	33	companies	company	NOUN
easat-3008	136	34	provide	provide	VERB
easat-3008	136	35	in	in	ADP
easat-3008	136	36	their	their	PRON
easat-3008	136	37	integrated	integrate	VERB
easat-3008	136	38	reports	report	NOUN
easat-3008	136	39	.	.	PUNCT
easat-3008	137	1	according	accord	VERB
easat-3008	137	2	to	to	ADP
easat-3008	137	3	the	the	DET
easat-3008	137	4	integrated	integrated	ADJ
easat-3008	137	5	reporting	reporting	NOUN
easat-3008	137	6	framework	framework	NOUN
easat-3008	137	7	by	by	ADP
easat-3008	137	8	the	the	DET
easat-3008	137	9	international	international	ADJ
easat-3008	137	10	integrated	integrated	ADJ
easat-3008	137	11	reporting	reporting	NOUN
easat-3008	137	12	console	console	NOUN
easat-3008	137	13	,	,	PUNCT
easat-3008	137	14	8	8	NUM
easat-3008	137	15	elements	element	NOUN
easat-3008	137	16	constitute	constitute	VERB
easat-3008	137	17	the	the	DET
easat-3008	137	18	main	main	ADJ
easat-3008	137	19	content	content	NOUN
easat-3008	137	20	of	of	ADP
easat-3008	137	21	integrated	integrated	ADJ
easat-3008	137	22	reporting	reporting	NOUN
easat-3008	137	23	,	,	PUNCT
easat-3008	137	24	which	which	PRON
easat-3008	137	25	are	be	AUX
easat-3008	137	26	:	:	PUNCT
easat-3008	137	27	1	1	NUM
easat-3008	137	28	-	-	PUNCT
easat-3008	137	29	overview	overview	NOUN
easat-3008	137	30	of	of	ADP
easat-3008	137	31	the	the	DET
easat-3008	137	32	organizational	organizational	ADJ
easat-3008	137	33	unit	unit	NOUN
easat-3008	137	34	and	and	CCONJ
easat-3008	137	35	the	the	DET
easat-3008	137	36	external	external	ADJ
easat-3008	137	37	environment	environment	NOUN
easat-3008	137	38	,	,	PUNCT
easat-3008	137	39	2	2	NUM
easat-3008	137	40	-	-	PUNCT
easat-3008	137	41	strategies	strategy	NOUN
easat-3008	137	42	and	and	CCONJ
easat-3008	137	43	how	how	SCONJ
easat-3008	137	44	to	to	PART
easat-3008	137	45	allocate	allocate	VERB
easat-3008	137	46	resources	resource	NOUN
easat-3008	137	47	,	,	PUNCT
easat-3008	137	48	3	3	NUM
easat-3008	137	49	-	-	PUNCT
easat-3008	137	50	business	business	NOUN
easat-3008	137	51	model	model	NOUN
easat-3008	137	52	,	,	PUNCT
easat-3008	137	53	4	4	NUM
easat-3008	137	54	-	-	PUNCT
easat-3008	137	55	sovereignty	sovereignty	NOUN
easat-3008	137	56	,	,	PUNCT
easat-3008	137	57	5	5	NUM
easat-3008	137	58	-	-	PUNCT
easat-3008	137	59	opportunities	opportunity	NOUN
easat-3008	137	60	and	and	CCONJ
easat-3008	137	61	risks	risk	NOUN
easat-3008	137	62	of	of	ADP
easat-3008	137	63	the	the	DET
easat-3008	137	64	organization	organization	NOUN
easat-3008	137	65	,	,	PUNCT
easat-3008	137	66	6organization	6organization	NUM
easat-3008	137	67	performance	performance	NOUN
easat-3008	137	68	,	,	PUNCT
easat-3008	137	69	7	7	NUM
easat-3008	137	70	-	-	PUNCT
easat-3008	137	71	future	future	ADJ
easat-3008	137	72	perspective	perspective	NOUN
easat-3008	137	73	and	and	CCONJ
easat-3008	137	74	8preparation	8preparation	NUM
easat-3008	137	75	and	and	CCONJ
easat-3008	137	76	presentation	presentation	NOUN
easat-3008	137	77	.	.	PUNCT
easat-3008	138	1	in	in	ADP
easat-3008	138	2	each	each	DET
easat-3008	138	3	element	element	NOUN
easat-3008	138	4	of	of	ADP
easat-3008	138	5	the	the	DET
easat-3008	138	6	main	main	ADJ
easat-3008	138	7	content	content	NOUN
easat-3008	138	8	,	,	PUNCT
easat-3008	138	9	5	5	NUM
easat-3008	138	10	questions	question	NOUN
easat-3008	138	11	have	have	AUX
easat-3008	138	12	been	be	AUX
easat-3008	138	13	designed	design	VERB
easat-3008	138	14	to	to	PART
easat-3008	138	15	measure	measure	VERB
easat-3008	138	16	the	the	DET
easat-3008	138	17	comprehensiveness	comprehensiveness	NOUN
easat-3008	138	18	and	and	CCONJ
easat-3008	138	19	quality	quality	NOUN
easat-3008	138	20	of	of	ADP
easat-3008	138	21	disclosure	disclosure	NOUN
easat-3008	138	22	of	of	ADP
easat-3008	138	23	integrated	integrated	ADJ
easat-3008	138	24	reporting	reporting	NOUN
easat-3008	138	25	based	base	VERB
easat-3008	138	26	on	on	ADP
easat-3008	138	27	the	the	DET
easat-3008	138	28	principles	principle	NOUN
easat-3008	138	29	embedded	embed	VERB
easat-3008	138	30	in	in	ADP
easat-3008	138	31	the	the	DET
easat-3008	138	32	international	international	ADJ
easat-3008	138	33	console	console	NOUN
easat-3008	138	34	of	of	ADP
easat-3008	138	35	integrated	integrated	ADJ
easat-3008	138	36	reporting	reporting	NOUN
easat-3008	138	37	.	.	PUNCT
easat-3008	139	1	the	the	DET
easat-3008	139	2	answer	answer	NOUN
easat-3008	139	3	to	to	ADP
easat-3008	139	4	each	each	DET
easat-3008	139	5	question	question	NOUN
easat-3008	139	6	is	be	AUX
easat-3008	139	7	evaluated	evaluate	VERB
easat-3008	139	8	with	with	ADP
easat-3008	139	9	a	a	DET
easat-3008	139	10	scale	scale	NOUN
easat-3008	139	11	of	of	ADP
easat-3008	139	12	zero	zero	NUM
easat-3008	139	13	to	to	ADP
easat-3008	139	14	five	five	NUM
easat-3008	139	15	,	,	PUNCT
easat-3008	139	16	where	where	SCONJ
easat-3008	139	17	zero	zero	NUM
easat-3008	139	18	indicates	indicate	VERB
easat-3008	139	19	non	non	ADJ
easat-3008	139	20	-	-	NOUN
easat-3008	139	21	compliance	compliance	NOUN
easat-3008	139	22	with	with	ADP
easat-3008	139	23	the	the	DET
easat-3008	139	24	principles	principle	NOUN
easat-3008	139	25	of	of	ADP
easat-3008	139	26	integrated	integrated	ADJ
easat-3008	139	27	reporting	reporting	NOUN
easat-3008	139	28	and	and	CCONJ
easat-3008	139	29	a	a	DET
easat-3008	139	30	score	score	NOUN
easat-3008	139	31	of	of	ADP
easat-3008	139	32	5	5	NUM
easat-3008	139	33	indicates	indicate	VERB
easat-3008	139	34	strong	strong	ADJ
easat-3008	139	35	compliance	compliance	NOUN
easat-3008	139	36	with	with	ADP
easat-3008	139	37	the	the	DET
easat-3008	139	38	principles	principle	NOUN
easat-3008	139	39	of	of	ADP
easat-3008	139	40	integrated	integrated	ADJ
easat-3008	139	41	reporting	reporting	NOUN
easat-3008	139	42	.	.	PUNCT
easat-3008	140	1	as	as	ADP
easat-3008	140	2	a	a	DET
easat-3008	140	3	result	result	NOUN
easat-3008	140	4	,	,	PUNCT
easat-3008	140	5	the	the	DET
easat-3008	140	6	minimum	minimum	ADJ
easat-3008	140	7	score	score	NOUN
easat-3008	140	8	for	for	ADP
easat-3008	140	9	each	each	DET
easat-3008	140	10	main	main	ADJ
easat-3008	140	11	content	content	NOUN
easat-3008	140	12	element	element	NOUN
easat-3008	140	13	is	be	AUX
easat-3008	140	14	zero	zero	NUM
easat-3008	140	15	and	and	CCONJ
easat-3008	140	16	the	the	DET
easat-3008	140	17	maximum	maximum	ADJ
easat-3008	140	18	score	score	NOUN
easat-3008	140	19	for	for	ADP
easat-3008	140	20	each	each	DET
easat-3008	140	21	main	main	ADJ
easat-3008	140	22	content	content	NOUN
easat-3008	140	23	element	element	NOUN
easat-3008	140	24	is	be	AUX
easat-3008	140	25	25	25	NUM
easat-3008	140	26	.	.	PUNCT
easat-3008	141	1	as	as	ADP
easat-3008	141	2	a	a	DET
easat-3008	141	3	result	result	NOUN
easat-3008	141	4	,	,	PUNCT
easat-3008	141	5	the	the	DET
easat-3008	141	6	final	final	ADJ
easat-3008	141	7	quality	quality	NOUN
easat-3008	141	8	score	score	NOUN
easat-3008	141	9	of	of	ADP
easat-3008	141	10	integrated	integrated	ADJ
easat-3008	141	11	reporting	reporting	NOUN
easat-3008	141	12	is	be	AUX
easat-3008	141	13	between	between	ADP
easat-3008	141	14	0	0	NUM
easat-3008	141	15	and	and	CCONJ
easat-3008	141	16	200	200	NUM
easat-3008	141	17	points	point	NOUN
easat-3008	141	18	;	;	PUNCT
easat-3008	141	19	and	and	CCONJ
easat-3008	141	20	finally	finally	ADV
easat-3008	141	21	,	,	PUNCT
easat-3008	141	22	in	in	ADP
easat-3008	141	23	order	order	NOUN
easat-3008	141	24	to	to	PART
easat-3008	141	25	reduce	reduce	VERB
easat-3008	141	26	and	and	CCONJ
easat-3008	141	27	homogenize	homogenize	VERB
easat-3008	141	28	the	the	DET
easat-3008	141	29	data	datum	NOUN
easat-3008	141	30	,	,	PUNCT
easat-3008	141	31	the	the	DET
easat-3008	141	32	score	score	NOUN
easat-3008	141	33	obtained	obtain	VERB
easat-3008	141	34	for	for	ADP
easat-3008	141	35	each	each	DET
easat-3008	141	36	company	company	NOUN
easat-3008	141	37	is	be	AUX
easat-3008	141	38	divided	divide	VERB
easat-3008	141	39	by	by	ADP
easat-3008	141	40	the	the	DET
easat-3008	141	41	maximum	maximum	ADJ
easat-3008	141	42	score	score	NOUN
easat-3008	141	43	of	of	ADP
easat-3008	141	44	200	200	NUM
easat-3008	141	45	and	and	CCONJ
easat-3008	141	46	a	a	DET
easat-3008	141	47	ratio	ratio	NOUN
easat-3008	141	48	of	of	ADP
easat-3008	141	49	zero	zero	NUM
easat-3008	141	50	to	to	ADP
easat-3008	141	51	one	one	NUM
easat-3008	141	52	is	be	AUX
easat-3008	141	53	obtained	obtain	VERB
easat-3008	141	54	.	.	PUNCT
easat-3008	142	1	the	the	PRON
easat-3008	142	2	closer	close	ADV
easat-3008	142	3	the	the	DET
easat-3008	142	4	score	score	NOUN
easat-3008	142	5	is	be	AUX
easat-3008	142	6	to	to	ADP
easat-3008	142	7	one	one	NUM
easat-3008	142	8	,	,	PUNCT
easat-3008	142	9	the	the	PRON
easat-3008	142	10	higher	high	ADJ
easat-3008	142	11	the	the	DET
easat-3008	142	12	quality	quality	NOUN
easat-3008	142	13	of	of	ADP
easat-3008	142	14	reporting	reporting	NOUN
easat-3008	142	15	.	.	PUNCT
easat-3008	143	1	it	it	PRON
easat-3008	143	2	is	be	AUX
easat-3008	143	3	integrated	integrate	VERB
easat-3008	143	4	(	(	PUNCT
easat-3008	143	5	ehtesham	ehtesham	NOUN
easat-3008	143	6	mehr	mehr	NOUN
easat-3008	143	7	,	,	PUNCT
easat-3008	143	8	1400	1400	NUM
easat-3008	143	9	)	)	PUNCT
easat-3008	143	10	and	and	CCONJ
easat-3008	143	11	(	(	PUNCT
easat-3008	143	12	lee	lee	PROPN
easat-3008	143	13	et	et	PROPN
easat-3008	143	14	al	al	PROPN
easat-3008	143	15	.	.	PROPN
easat-3008	143	16	,	,	PUNCT
easat-3008	143	17	2015	2015	NUM
easat-3008	143	18	)	)	PUNCT
easat-3008	144	1	cog	cog	NOUN
easat-3008	144	2	:	:	PUNCT
easat-3008	144	3	corporate	corporate	ADJ
easat-3008	144	4	governance	governance	NOUN
easat-3008	144	5	index	index	NOUN
easat-3008	144	6	:	:	PUNCT
easat-3008	144	7	this	this	DET
easat-3008	144	8	index	index	NOUN
easat-3008	144	9	is	be	AUX
easat-3008	144	10	the	the	DET
easat-3008	144	11	average	average	NOUN
easat-3008	144	12	of	of	ADP
easat-3008	144	13	4	4	NUM
easat-3008	144	14	indicators	indicator	NOUN
easat-3008	144	15	of	of	ADP
easat-3008	144	16	quality	quality	NOUN
easat-3008	144	17	of	of	ADP
easat-3008	144	18	the	the	DET
easat-3008	144	19	board	board	NOUN
easat-3008	144	20	of	of	ADP
easat-3008	144	21	directors	director	NOUN
easat-3008	144	22	(	(	PUNCT
easat-3008	144	23	bod	bod	ADJ
easat-3008	144	24	)	)	PUNCT
easat-3008	144	25	and	and	CCONJ
easat-3008	144	26	quality	quality	NOUN
easat-3008	144	27	of	of	ADP
easat-3008	144	28	the	the	DET
easat-3008	144	29	audit	audit	NOUN
easat-3008	144	30	committee	committee	PROPN
easat-3008	144	31	(	(	PUNCT
easat-3008	144	32	ac	ac	PROPN
easat-3008	144	33	)	)	PUNCT
easat-3008	144	34	and	and	CCONJ
easat-3008	144	35	two	two	NUM
easat-3008	144	36	new	new	ADJ
easat-3008	144	37	indicators	indicator	NOUN
easat-3008	144	38	of	of	ADP
easat-3008	144	39	sustainability	sustainability	NOUN
easat-3008	144	40	performance	performance	NOUN
easat-3008	144	41	(	(	PUNCT
easat-3008	144	42	sp	sp	NOUN
easat-3008	144	43	)	)	PUNCT
easat-3008	144	44	and	and	CCONJ
easat-3008	144	45	non	non	ADJ
easat-3008	144	46	-	-	ADJ
easat-3008	144	47	financial	financial	ADJ
easat-3008	144	48	performance	performance	NOUN
easat-3008	144	49	(	(	PUNCT
easat-3008	144	50	nfpm	nfpm	NOUN
easat-3008	144	51	)	)	PUNCT
easat-3008	144	52	.	.	PUNCT
easat-3008	145	1	in	in	ADP
easat-3008	145	2	this	this	DET
easat-3008	145	3	research	research	NOUN
easat-3008	145	4	,	,	PUNCT
easat-3008	145	5	following	follow	VERB
easat-3008	145	6	the	the	DET
easat-3008	145	7	study	study	NOUN
easat-3008	145	8	of	of	ADP
easat-3008	145	9	wang	wang	PROPN
easat-3008	145	10	et	et	PROPN
easat-3008	145	11	al	al	PROPN
easat-3008	145	12	.	.	PROPN
easat-3008	145	13	(	(	PUNCT
easat-3008	145	14	2020	2020	NUM
easat-3008	145	15	)	)	PUNCT
easat-3008	145	16	(	(	PUNCT
easat-3008	145	17	expanding	expand	VERB
easat-3008	145	18	it	it	PRON
easat-3008	145	19	with	with	ADP
easat-3008	145	20	regard	regard	NOUN
easat-3008	145	21	to	to	ADP
easat-3008	145	22	the	the	DET
easat-3008	145	23	financial	financial	ADJ
easat-3008	145	24	institutions	institution	NOUN
easat-3008	145	25	present	present	ADJ
easat-3008	145	26	in	in	ADP
easat-3008	145	27	the	the	DET
easat-3008	145	28	iraqi	iraqi	ADJ
easat-3008	145	29	stock	stock	NOUN
easat-3008	145	30	market	market	NOUN
easat-3008	145	31	)	)	PUNCT
easat-3008	145	32	to	to	PART
easat-3008	145	33	measure	measure	VERB
easat-3008	145	34	the	the	DET
easat-3008	145	35	corporate	corporate	ADJ
easat-3008	145	36	governance	governance	NOUN
easat-3008	145	37	mechanisms	mechanism	NOUN
easat-3008	145	38	from	from	ADP
easat-3008	145	39	4	4	NUM
easat-3008	145	40	indicators	indicator	NOUN
easat-3008	145	41	,	,	PUNCT
easat-3008	145	42	in	in	ADP
easat-3008	145	43	the	the	DET
easat-3008	145	44	form	form	NOUN
easat-3008	145	45	of	of	ADP
easat-3008	145	46	two	two	NUM
easat-3008	145	47	traditional	traditional	ADJ
easat-3008	145	48	indicators	indicator	NOUN
easat-3008	145	49	1	1	NUM
easat-3008	145	50	.	.	PUNCT
easat-3008	146	1	the	the	DET
easat-3008	146	2	quality	quality	NOUN
easat-3008	146	3	of	of	ADP
easat-3008	146	4	the	the	DET
easat-3008	146	5	board	board	NOUN
easat-3008	146	6	of	of	ADP
easat-3008	146	7	directors	director	NOUN
easat-3008	146	8	(	(	PUNCT
easat-3008	146	9	bod	bod	PROPN
easat-3008	146	10	)	)	PUNCT
easat-3008	146	11	and	and	CCONJ
easat-3008	146	12	2	2	NUM
easat-3008	146	13	.	.	NOUN
easat-3008	146	14	audit	audit	NOUN
easat-3008	146	15	committee	committee	NOUN
easat-3008	146	16	quality	quality	NOUN
easat-3008	146	17	(	(	PUNCT
easat-3008	146	18	ac	ac	PROPN
easat-3008	146	19	)	)	PUNCT
easat-3008	146	20	and	and	CCONJ
easat-3008	146	21	two	two	NUM
easat-3008	146	22	new	new	ADJ
easat-3008	146	23	indicators	indicator	NOUN
easat-3008	146	24	3	3	NUM
easat-3008	146	25	.	.	PUNCT
easat-3008	146	26	sustainability	sustainability	NOUN
easat-3008	146	27	performance	performance	NOUN
easat-3008	146	28	(	(	PUNCT
easat-3008	146	29	sp	sp	NOUN
easat-3008	146	30	)	)	PUNCT
easat-3008	146	31	and	and	CCONJ
easat-3008	146	32	4	4	NUM
easat-3008	146	33	.	.	X
easat-3008	146	34	nonfinancial	nonfinancial	ADJ
easat-3008	146	35	performance	performance	NOUN
easat-3008	146	36	(	(	PUNCT
easat-3008	146	37	nfpm	nfpm	NOUN
easat-3008	146	38	)	)	PUNCT
easat-3008	146	39	are	be	AUX
easat-3008	146	40	used	use	VERB
easat-3008	146	41	.	.	PUNCT
easat-3008	147	1	bod	bod	NOUN
easat-3008	147	2	of	of	ADP
easat-3008	147	3	the	the	DET
easat-3008	147	4	board	board	NOUN
easat-3008	147	5	of	of	ADP
easat-3008	147	6	directors	director	NOUN
easat-3008	147	7	:	:	PUNCT
easat-3008	147	8	a	a	DET
easat-3008	147	9	composite	composite	ADJ
easat-3008	147	10	measure	measure	NOUN
easat-3008	147	11	of	of	ADP
easat-3008	147	12	the	the	DET
easat-3008	147	13	effectiveness	effectiveness	NOUN
easat-3008	147	14	of	of	ADP
easat-3008	147	15	the	the	DET
easat-3008	147	16	board	board	NOUN
easat-3008	147	17	of	of	ADP
easat-3008	147	18	directors	director	NOUN
easat-3008	147	19	is	be	AUX
easat-3008	147	20	constructed	construct	VERB
easat-3008	147	21	using	use	VERB
easat-3008	147	22	the	the	DET
easat-3008	147	23	dual	dual	ADJ
easat-3008	147	24	measures	measure	NOUN
easat-3008	147	25	of	of	ADP
easat-3008	147	26	independence	independence	NOUN
easat-3008	147	27	,	,	PUNCT
easat-3008	147	28	diligence	diligence	NOUN
easat-3008	147	29	,	,	PUNCT
easat-3008	147	30	expertise	expertise	NOUN
easat-3008	147	31	and	and	CCONJ
easat-3008	147	32	size	size	NOUN
easat-3008	147	33	of	of	ADP
easat-3008	147	34	the	the	DET
easat-3008	147	35	board	board	NOUN
easat-3008	147	36	of	of	ADP
easat-3008	147	37	directors	director	NOUN
easat-3008	147	38	(	(	PUNCT
easat-3008	147	39	wang	wang	PROPN
easat-3008	147	40	et	et	PROPN
easat-3008	147	41	al	al	PROPN
easat-3008	147	42	.	.	PROPN
easat-3008	147	43	,	,	PUNCT
easat-3008	147	44	2020	2020	NUM
easat-3008	147	45	)	)	PUNCT
easat-3008	147	46	.	.	PUNCT
easat-3008	148	1	independence	independence	NOUN
easat-3008	148	2	:	:	PUNCT
easat-3008	148	3	if	if	SCONJ
easat-3008	148	4	the	the	DET
easat-3008	148	5	ratio	ratio	NOUN
easat-3008	148	6	of	of	ADP
easat-3008	148	7	the	the	DET
easat-3008	148	8	number	number	NOUN
easat-3008	148	9	of	of	ADP
easat-3008	148	10	non	non	ADJ
easat-3008	148	11	-	-	ADJ
easat-3008	148	12	obligatory	obligatory	ADJ
easat-3008	148	13	members	member	NOUN
easat-3008	148	14	divided	divide	VERB
easat-3008	148	15	by	by	ADP
easat-3008	148	16	the	the	DET
easat-3008	148	17	total	total	ADJ
easat-3008	148	18	members	member	NOUN
easat-3008	148	19	of	of	ADP
easat-3008	148	20	the	the	DET
easat-3008	148	21	board	board	NOUN
easat-3008	148	22	of	of	ADP
easat-3008	148	23	directors	director	NOUN
easat-3008	148	24	is	be	AUX
easat-3008	148	25	greater	great	ADJ
easat-3008	148	26	than	than	ADP
easat-3008	148	27	the	the	DET
easat-3008	148	28	median	median	NOUN
easat-3008	148	29	,	,	PUNCT
easat-3008	148	30	the	the	DET
easat-3008	148	31	number	number	NOUN
easat-3008	148	32	is	be	AUX
easat-3008	148	33	1	1	NUM
easat-3008	148	34	,	,	PUNCT
easat-3008	148	35	otherwise	otherwise	ADV
easat-3008	148	36	the	the	DET
easat-3008	148	37	number	number	NOUN
easat-3008	148	38	is	be	AUX
easat-3008	148	39	zero	zero	NUM
easat-3008	148	40	.	.	PUNCT
easat-3008	149	1	•	•	NUM
easat-3008	149	2	board	board	NOUN
easat-3008	149	3	size	size	NOUN
easat-3008	149	4	:	:	PUNCT
easat-3008	149	5	if	if	SCONJ
easat-3008	149	6	the	the	DET
easat-3008	149	7	number	number	NOUN
easat-3008	149	8	of	of	ADP
easat-3008	149	9	board	board	NOUN
easat-3008	149	10	members	member	NOUN
easat-3008	149	11	in	in	ADP
easat-3008	149	12	the	the	DET
easat-3008	149	13	board	board	NOUN
easat-3008	149	14	is	be	AUX
easat-3008	149	15	less	less	ADJ
easat-3008	149	16	than	than	ADP
easat-3008	149	17	the	the	DET
easat-3008	149	18	median	median	NOUN
easat-3008	149	19	,	,	PUNCT
easat-3008	149	20	the	the	DET
easat-3008	149	21	number	number	NOUN
easat-3008	149	22	will	will	AUX
easat-3008	149	23	be	be	AUX
easat-3008	149	24	1	1	NUM
easat-3008	149	25	,	,	PUNCT
easat-3008	149	26	otherwise	otherwise	ADV
easat-3008	149	27	the	the	DET
easat-3008	149	28	number	number	NOUN
easat-3008	149	29	will	will	AUX
easat-3008	149	30	be	be	AUX
easat-3008	149	31	zero	zero	NUM
easat-3008	149	32	.	.	PUNCT
easat-3008	150	1	•	•	NOUN
easat-3008	150	2	effort	effort	NOUN
easat-3008	150	3	:	:	PUNCT
easat-3008	150	4	if	if	SCONJ
easat-3008	150	5	the	the	DET
easat-3008	150	6	number	number	NOUN
easat-3008	150	7	of	of	ADP
easat-3008	150	8	meetings	meeting	NOUN
easat-3008	150	9	of	of	ADP
easat-3008	150	10	the	the	DET
easat-3008	150	11	board	board	NOUN
easat-3008	150	12	members	member	NOUN
easat-3008	150	13	in	in	ADP
easat-3008	150	14	a	a	DET
easat-3008	150	15	financial	financial	ADJ
easat-3008	150	16	year	year	NOUN
easat-3008	150	17	is	be	AUX
easat-3008	150	18	more	more	ADJ
easat-3008	150	19	than	than	ADP
easat-3008	150	20	the	the	DET
easat-3008	150	21	average	average	NOUN
easat-3008	150	22	,	,	PUNCT
easat-3008	150	23	the	the	DET
easat-3008	150	24	number	number	NOUN
easat-3008	150	25	is	be	AUX
easat-3008	150	26	1	1	NUM
easat-3008	150	27	,	,	PUNCT
easat-3008	150	28	otherwise	otherwise	ADV
easat-3008	150	29	,	,	PUNCT
easat-3008	150	30	the	the	DET
easat-3008	150	31	number	number	NOUN
easat-3008	150	32	is	be	AUX
easat-3008	150	33	zero	zero	NUM
easat-3008	150	34	.	.	PUNCT
easat-3008	151	1	expertise	expertise	NOUN
easat-3008	151	2	:	:	PUNCT
easat-3008	151	3	if	if	SCONJ
easat-3008	151	4	the	the	DET
easat-3008	151	5	company	company	NOUN
easat-3008	151	6	has	have	VERB
easat-3008	151	7	a	a	DET
easat-3008	151	8	policy	policy	NOUN
easat-3008	151	9	related	relate	VERB
easat-3008	151	10	to	to	ADP
easat-3008	151	11	sufficient	sufficient	ADJ
easat-3008	151	12	experience	experience	NOUN
easat-3008	151	13	in	in	ADP
easat-3008	151	14	its	its	PRON
easat-3008	151	15	board	board	NOUN
easat-3008	151	16	of	of	ADP
easat-3008	151	17	directors	director	NOUN
easat-3008	151	18	,	,	PUNCT
easat-3008	151	19	it	it	PRON
easat-3008	151	20	will	will	AUX
easat-3008	151	21	be	be	AUX
easat-3008	151	22	1	1	NUM
easat-3008	151	23	and	and	CCONJ
easat-3008	151	24	otherwise	otherwise	ADV
easat-3008	151	25	it	it	PRON
easat-3008	151	26	will	will	AUX
easat-3008	151	27	be	be	AUX
easat-3008	151	28	0	0	NUM
easat-3008	151	29	.	.	PUNCT
easat-3008	152	1	the	the	DET
easat-3008	152	2	average	average	NOUN
easat-3008	152	3	of	of	ADP
easat-3008	152	4	these	these	DET
easat-3008	152	5	four	four	NUM
easat-3008	152	6	dual	dual	ADJ
easat-3008	152	7	criteria	criterion	NOUN
easat-3008	152	8	constitutes	constitute	VERB
easat-3008	152	9	the	the	DET
easat-3008	152	10	quality	quality	NOUN
easat-3008	152	11	of	of	ADP
easat-3008	152	12	the	the	DET
easat-3008	152	13	board	board	NOUN
easat-3008	152	14	of	of	ADP
easat-3008	152	15	directors	director	NOUN
easat-3008	152	16	(	(	PUNCT
easat-3008	152	17	bod	bod	PROPN
easat-3008	152	18	)	)	PUNCT
easat-3008	152	19	with	with	ADP
easat-3008	152	20	a	a	DET
easat-3008	152	21	range	range	NOUN
easat-3008	152	22	between	between	ADP
easat-3008	152	23	0	0	NUM
easat-3008	152	24	and	and	CCONJ
easat-3008	152	25	1	1	NUM
easat-3008	152	26	.	.	X
easat-3008	152	27	audit	audit	PROPN
easat-3008	152	28	committee	committee	PROPN
easat-3008	152	29	ac	ac	PROPN
easat-3008	152	30	:	:	PUNCT
easat-3008	152	31	a	a	DET
easat-3008	152	32	composite	composite	ADJ
easat-3008	152	33	measure	measure	NOUN
easat-3008	152	34	of	of	ADP
easat-3008	152	35	audit	audit	NOUN
easat-3008	152	36	committee	committee	NOUN
easat-3008	152	37	effectiveness	effectiveness	NOUN
easat-3008	152	38	constructed	construct	VERB
easat-3008	152	39	using	use	VERB
easat-3008	152	40	dual	dual	ADJ
easat-3008	152	41	measures	measure	NOUN
easat-3008	152	42	of	of	ADP
easat-3008	152	43	audit	audit	NOUN
easat-3008	152	44	committee	committee	NOUN
easat-3008	152	45	independence	independence	NOUN
easat-3008	152	46	,	,	PUNCT
easat-3008	152	47	diligence	diligence	NOUN
easat-3008	152	48	,	,	PUNCT
easat-3008	152	49	size	size	NOUN
easat-3008	152	50	,	,	PUNCT
easat-3008	152	51	and	and	CCONJ
easat-3008	152	52	expertise	expertise	NOUN
easat-3008	152	53	(	(	PUNCT
easat-3008	152	54	wang	wang	PROPN
easat-3008	152	55	et	et	PROPN
easat-3008	152	56	al	al	PROPN
easat-3008	152	57	.	.	PROPN
easat-3008	152	58	,	,	PUNCT
easat-3008	152	59	2020	2020	NUM
easat-3008	152	60	)	)	PUNCT
easat-3008	152	61	.	.	PUNCT
easat-3008	153	1	independence	independence	NOUN
easat-3008	153	2	of	of	ADP
easat-3008	153	3	the	the	DET
easat-3008	153	4	audit	audit	NOUN
easat-3008	153	5	committee	committee	NOUN
easat-3008	153	6	:	:	PUNCT
easat-3008	153	7	a	a	DET
easat-3008	153	8	company	company	NOUN
easat-3008	153	9	with	with	ADP
easat-3008	153	10	code	code	NOUN
easat-3008	153	11	1	1	NUM
easat-3008	153	12	if	if	SCONJ
easat-3008	153	13	the	the	DET
easat-3008	153	14	audit	audit	NOUN
easat-3008	153	15	committee	committee	NOUN
easat-3008	153	16	has	have	VERB
easat-3008	153	17	only	only	ADV
easat-3008	153	18	independent	independent	ADJ
easat-3008	153	19	directors	director	NOUN
easat-3008	153	20	and	and	CCONJ
easat-3008	153	21	otherwise	otherwise	ADV
easat-3008	153	22	it	it	PRON
easat-3008	153	23	is	be	AUX
easat-3008	153	24	coded	code	VERB
easat-3008	153	25	0	0	NUM
easat-3008	153	26	.	.	PUNCT
easat-3008	154	1	audit	audit	NOUN
easat-3008	154	2	committee	committee	NOUN
easat-3008	154	3	effort	effort	NOUN
easat-3008	154	4	:	:	PUNCT
easat-3008	154	5	if	if	SCONJ
easat-3008	154	6	the	the	DET
easat-3008	154	7	number	number	NOUN
easat-3008	154	8	of	of	ADP
easat-3008	154	9	audit	audit	NOUN
easat-3008	154	10	committee	committee	NOUN
easat-3008	154	11	meetings	meeting	NOUN
easat-3008	154	12	is	be	AUX
easat-3008	154	13	higher	high	ADJ
easat-3008	154	14	than	than	ADP
easat-3008	154	15	the	the	DET
easat-3008	154	16	median	median	NOUN
easat-3008	154	17	of	of	ADP
easat-3008	154	18	the	the	DET
easat-3008	154	19	sample	sample	NOUN
easat-3008	154	20	,	,	PUNCT
easat-3008	154	21	the	the	DET
easat-3008	154	22	number	number	NOUN
easat-3008	154	23	is	be	AUX
easat-3008	154	24	coded	code	VERB
easat-3008	154	25	as	as	ADP
easat-3008	154	26	1	1	NUM
easat-3008	154	27	and	and	CCONJ
easat-3008	154	28	otherwise	otherwise	ADV
easat-3008	154	29	as	as	ADP
easat-3008	154	30	zero	zero	NUM
easat-3008	154	31	.	.	PUNCT
easat-3008	155	1	•	•	NUM
easat-3008	155	2	expertise	expertise	NOUN
easat-3008	155	3	of	of	ADP
easat-3008	155	4	the	the	DET
easat-3008	155	5	audit	audit	NOUN
easat-3008	155	6	committee	committee	NOUN
easat-3008	155	7	:	:	PUNCT
easat-3008	155	8	if	if	SCONJ
easat-3008	155	9	the	the	DET
easat-3008	155	10	ratio	ratio	NOUN
easat-3008	155	11	of	of	ADP
easat-3008	155	12	the	the	DET
easat-3008	155	13	directors	director	NOUN
easat-3008	155	14	of	of	ADP
easat-3008	155	15	the	the	DET
easat-3008	155	16	audit	audit	NOUN
easat-3008	155	17	committee	committee	NOUN
easat-3008	155	18	who	who	PRON
easat-3008	155	19	are	be	AUX
easat-3008	155	20	qualified	qualified	ADJ
easat-3008	155	21	as	as	ADP
easat-3008	155	22	financial	financial	ADJ
easat-3008	155	23	and	and	CCONJ
easat-3008	155	24	accounting	accounting	NOUN
easat-3008	155	25	experts	expert	NOUN
easat-3008	155	26	is	be	AUX
easat-3008	155	27	higher	high	ADJ
easat-3008	155	28	than	than	ADP
easat-3008	155	29	the	the	DET
easat-3008	155	30	average	average	NOUN
easat-3008	155	31	of	of	ADP
easat-3008	155	32	the	the	DET
easat-3008	155	33	sample	sample	NOUN
easat-3008	155	34	,	,	PUNCT
easat-3008	155	35	the	the	DET
easat-3008	155	36	number	number	NOUN
easat-3008	155	37	of	of	ADP
easat-3008	155	38	a	a	DET
easat-3008	155	39	company	company	NOUN
easat-3008	155	40	will	will	AUX
easat-3008	155	41	be	be	AUX
easat-3008	155	42	1	1	NUM
easat-3008	155	43	,	,	PUNCT
easat-3008	155	44	and	and	CCONJ
easat-3008	155	45	otherwise	otherwise	ADV
easat-3008	155	46	the	the	DET
easat-3008	155	47	number	number	NOUN
easat-3008	155	48	will	will	AUX
easat-3008	155	49	be	be	AUX
easat-3008	155	50	zero	zero	NUM
easat-3008	155	51	.	.	PUNCT
easat-3008	156	1	audit	audit	NOUN
easat-3008	156	2	committee	committee	NOUN
easat-3008	156	3	size	size	NOUN
easat-3008	156	4	(	(	PUNCT
easat-3008	156	5	manual	manual	ADJ
easat-3008	156	6	collection	collection	NOUN
easat-3008	156	7	):	):	PUNCT
easat-3008	156	8	if	if	SCONJ
easat-3008	156	9	the	the	DET
easat-3008	156	10	audit	audit	NOUN
easat-3008	156	11	committee	committee	NOUN
easat-3008	156	12	size	size	NOUN
easat-3008	156	13	is	be	AUX
easat-3008	156	14	higher	high	ADJ
easat-3008	156	15	than	than	ADP
easat-3008	156	16	the	the	DET
easat-3008	156	17	median	median	NOUN
easat-3008	156	18	of	of	ADP
easat-3008	156	19	the	the	DET
easat-3008	156	20	sample	sample	NOUN
easat-3008	156	21	,	,	PUNCT
easat-3008	156	22	a	a	DET
easat-3008	156	23	company	company	NOUN
easat-3008	156	24	is	be	AUX
easat-3008	156	25	coded	code	VERB
easat-3008	156	26	as	as	ADP
easat-3008	156	27	1	1	NUM
easat-3008	156	28	and	and	CCONJ
easat-3008	156	29	otherwise	otherwise	ADV
easat-3008	156	30	0	0	NUM
easat-3008	156	31	.	.	PUNCT
easat-3008	157	1	the	the	DET
easat-3008	157	2	average	average	NOUN
easat-3008	157	3	of	of	ADP
easat-3008	157	4	these	these	DET
easat-3008	157	5	four	four	NUM
easat-3008	157	6	dichotomous	dichotomous	ADJ
easat-3008	157	7	measures	measure	NOUN
easat-3008	157	8	constitutes	constitute	VERB
easat-3008	157	9	the	the	DET
easat-3008	157	10	ac	ac	PROPN
easat-3008	157	11	quality	quality	NOUN
easat-3008	157	12	,	,	PUNCT
easat-3008	157	13	with	with	ADP
easat-3008	157	14	a	a	DET
easat-3008	157	15	range	range	NOUN
easat-3008	157	16	between	between	ADP
easat-3008	157	17	0	0	NUM
easat-3008	157	18	and	and	CCONJ
easat-3008	157	19	1	1	NUM
easat-3008	157	20	.	.	X
easat-3008	158	1	sp	sp	NOUN
easat-3008	158	2	of	of	ADP
easat-3008	158	3	the	the	DET
easat-3008	158	4	company	company	NOUN
easat-3008	158	5	's	's	PART
easat-3008	158	6	sustainability	sustainability	NOUN
easat-3008	158	7	performance	performance	NOUN
easat-3008	158	8	:	:	PUNCT
easat-3008	158	9	the	the	DET
easat-3008	158	10	score	score	NOUN
easat-3008	158	11	or	or	CCONJ
easat-3008	158	12	score	score	NOUN
easat-3008	158	13	of	of	ADP
easat-3008	158	14	the	the	DET
easat-3008	158	15	company	company	NOUN
easat-3008	158	16	's	's	PART
easat-3008	158	17	sustainability	sustainability	NOUN
easat-3008	158	18	through	through	ADP
easat-3008	158	19	the	the	DET
easat-3008	158	20	sum	sum	NOUN
easat-3008	158	21	of	of	ADP
easat-3008	158	22	the	the	DET
easat-3008	158	23	strengths	strength	NOUN
easat-3008	158	24	and	and	CCONJ
easat-3008	158	25	weaknesses	weakness	NOUN
easat-3008	158	26	or	or	CCONJ
easat-3008	158	27	concerns	concern	NOUN
easat-3008	158	28	related	relate	VERB
easat-3008	158	29	to	to	ADP
easat-3008	158	30	the	the	DET
easat-3008	158	31	kld	kld	PROPN
easat-3008	158	32	social	social	PROPN
easat-3008	158	33	4678	4678	NUM
easat-3008	158	34	edelweiss	edelweiss	PROPN
easat-3008	158	35	applied	apply	VERB
easat-3008	158	36	science	science	NOUN
easat-3008	158	37	and	and	CCONJ
easat-3008	158	38	technology	technology	NOUN
easat-3008	158	39	issn	issn	PROPN
easat-3008	158	40	:	:	PUNCT
easat-3008	158	41	2576	2576	NUM
easat-3008	158	42	-	-	SYM
easat-3008	158	43	8484	8484	NUM
easat-3008	158	44	vol	vol	NOUN
easat-3008	158	45	.	.	PROPN
easat-3008	158	46	8	8	NUM
easat-3008	158	47	,	,	PUNCT
easat-3008	158	48	no	no	INTJ
easat-3008	158	49	.	.	NOUN
easat-3008	159	1	6	6	NUM
easat-3008	159	2	:	:	SYM
easat-3008	159	3	4672	4672	NUM
easat-3008	159	4	-	-	SYM
easat-3008	159	5	4682	4682	NUM
easat-3008	159	6	,	,	PUNCT
easat-3008	159	7	2024	2024	NUM
easat-3008	159	8	doi	doi	NOUN
easat-3008	159	9	:	:	PUNCT
easat-3008	159	10	10.55214/25768484.v8i6.3008	10.55214/25768484.v8i6.3008	NUM
easat-3008	159	11	©	©	ADP
easat-3008	159	12	2024	2024	NUM
easat-3008	159	13	by	by	ADP
easat-3008	159	14	the	the	DET
easat-3008	159	15	authors	author	NOUN
easat-3008	159	16	;	;	PUNCT
easat-3008	159	17	licensee	licensee	PROPN
easat-3008	159	18	learning	learn	VERB
easat-3008	159	19	gate	gate	NOUN
easat-3008	159	20	rating	rating	NOUN
easat-3008	159	21	checklist	checklist	NOUN
easat-3008	159	22	for	for	ADP
easat-3008	159	23	all	all	DET
easat-3008	159	24	7	7	NUM
easat-3008	159	25	dimensions	dimension	NOUN
easat-3008	159	26	including	include	VERB
easat-3008	159	27	social	social	ADJ
easat-3008	159	28	,	,	PUNCT
easat-3008	159	29	governance	governance	NOUN
easat-3008	159	30	,	,	PUNCT
easat-3008	159	31	environment	environment	NOUN
easat-3008	159	32	,	,	PUNCT
easat-3008	159	33	employee	employee	NOUN
easat-3008	159	34	relations	relation	NOUN
easat-3008	159	35	,	,	PUNCT
easat-3008	159	36	product	product	NOUN
easat-3008	159	37	quality	quality	NOUN
easat-3008	159	38	,	,	PUNCT
easat-3008	159	39	rights	right	NOUN
easat-3008	159	40	humanity	humanity	NOUN
easat-3008	159	41	and	and	CCONJ
easat-3008	159	42	diversification	diversification	NOUN
easat-3008	159	43	(	(	PUNCT
easat-3008	159	44	sai	sai	X
easat-3008	159	45	et	et	PROPN
easat-3008	159	46	al	al	PROPN
easat-3008	159	47	.	.	PROPN
easat-3008	159	48	,	,	PUNCT
easat-3008	159	49	2016	2016	NUM
easat-3008	159	50	and	and	CCONJ
easat-3008	159	51	dibaker	dibaker	NOUN
easat-3008	159	52	,	,	PUNCT
easat-3008	159	53	2017	2017	NUM
easat-3008	159	54	)	)	PUNCT
easat-3008	159	55	first	first	ADV
easat-3008	159	56	,	,	PUNCT
easat-3008	159	57	it	it	PRON
easat-3008	159	58	is	be	AUX
easat-3008	159	59	classified	classify	VERB
easat-3008	159	60	based	base	VERB
easat-3008	159	61	on	on	ADP
easat-3008	159	62	the	the	DET
easat-3008	159	63	five	five	NUM
easat-3008	159	64	dimensions	dimension	NOUN
easat-3008	159	65	of	of	ADP
easat-3008	159	66	corporate	corporate	ADJ
easat-3008	159	67	sustainability	sustainability	NOUN
easat-3008	159	68	performance	performance	NOUN
easat-3008	159	69	,	,	PUNCT
easat-3008	159	70	including	include	VERB
easat-3008	159	71	economic	economic	ADJ
easat-3008	159	72	,	,	PUNCT
easat-3008	159	73	governance	governance	NOUN
easat-3008	159	74	,	,	PUNCT
easat-3008	159	75	social	social	ADJ
easat-3008	159	76	,	,	PUNCT
easat-3008	159	77	ethical	ethical	ADJ
easat-3008	159	78	and	and	CCONJ
easat-3008	159	79	environmental	environmental	ADJ
easat-3008	159	80	domains	domain	NOUN
easat-3008	159	81	(	(	PUNCT
easat-3008	159	82	antoni	antoni	NOUN
easat-3008	159	83	and	and	CCONJ
easat-3008	159	84	rezaei	rezaei	PROPN
easat-3008	159	85	,	,	PUNCT
easat-3008	159	86	2015	2015	NUM
easat-3008	159	87	)	)	PUNCT
easat-3008	159	88	.	.	PUNCT
easat-3008	160	1	in	in	ADP
easat-3008	160	2	this	this	DET
easat-3008	160	3	research	research	NOUN
easat-3008	160	4	,	,	PUNCT
easat-3008	160	5	the	the	DET
easat-3008	160	6	checklist	checklist	NOUN
easat-3008	160	7	of	of	ADP
easat-3008	160	8	amin	amin	PROPN
easat-3008	160	9	et	et	PROPN
easat-3008	160	10	al	al	PROPN
easat-3008	160	11	.	.	PROPN
easat-3008	161	1	(	(	PUNCT
easat-3008	161	2	2017	2017	NUM
easat-3008	161	3	)	)	PUNCT
easat-3008	161	4	was	be	AUX
easat-3008	161	5	used	use	VERB
easat-3008	161	6	.	.	PUNCT
easat-3008	162	1	in	in	ADP
easat-3008	162	2	each	each	DET
easat-3008	162	3	area	area	NOUN
easat-3008	162	4	,	,	PUNCT
easat-3008	162	5	criteria	criterion	NOUN
easat-3008	162	6	were	be	AUX
easat-3008	162	7	proposed	propose	VERB
easat-3008	162	8	as	as	ADP
easat-3008	162	9	strengths	strength	NOUN
easat-3008	162	10	and	and	CCONJ
easat-3008	162	11	points	point	NOUN
easat-3008	162	12	of	of	ADP
easat-3008	162	13	concern	concern	NOUN
easat-3008	162	14	.	.	PUNCT
easat-3008	163	1	chen	chen	PROPN
easat-3008	163	2	,	,	PUNCT
easat-3008	163	3	if	if	SCONJ
easat-3008	163	4	the	the	DET
easat-3008	163	5	company	company	NOUN
easat-3008	163	6	under	under	ADP
easat-3008	163	7	investigation	investigation	NOUN
easat-3008	163	8	has	have	VERB
easat-3008	163	9	the	the	DET
easat-3008	163	10	criteria	criterion	NOUN
easat-3008	163	11	of	of	ADP
easat-3008	163	12	strengths	strength	NOUN
easat-3008	163	13	,	,	PUNCT
easat-3008	163	14	the	the	DET
easat-3008	163	15	number	number	NOUN
easat-3008	163	16	1	1	NUM
easat-3008	163	17	is	be	AUX
easat-3008	163	18	assigned	assign	VERB
easat-3008	163	19	,	,	PUNCT
easat-3008	163	20	otherwise	otherwise	ADV
easat-3008	163	21	zero	zero	NUM
easat-3008	163	22	is	be	AUX
easat-3008	163	23	assigned	assign	VERB
easat-3008	163	24	to	to	ADP
easat-3008	163	25	it	it	PRON
easat-3008	163	26	,	,	PUNCT
easat-3008	163	27	on	on	ADP
easat-3008	163	28	the	the	DET
easat-3008	163	29	other	other	ADJ
easat-3008	163	30	hand	hand	NOUN
easat-3008	163	31	,	,	PUNCT
easat-3008	163	32	if	if	SCONJ
easat-3008	163	33	the	the	DET
easat-3008	163	34	company	company	NOUN
easat-3008	163	35	meets	meet	VERB
easat-3008	163	36	the	the	DET
easat-3008	163	37	criteria	criterion	NOUN
easat-3008	163	38	of	of	ADP
easat-3008	163	39	points	point	NOUN
easat-3008	163	40	of	of	ADP
easat-3008	163	41	concern	concern	NOUN
easat-3008	163	42	,	,	PUNCT
easat-3008	163	43	the	the	DET
easat-3008	163	44	number	number	NOUN
easat-3008	163	45	1	1	NUM
easat-3008	163	46	is	be	AUX
easat-3008	163	47	assigned	assign	VERB
easat-3008	163	48	,	,	PUNCT
easat-3008	163	49	and	and	CCONJ
easat-3008	163	50	otherwise	otherwise	ADV
easat-3008	163	51	,	,	PUNCT
easat-3008	163	52	zero	zero	NUM
easat-3008	163	53	is	be	AUX
easat-3008	163	54	assigned	assign	VERB
easat-3008	163	55	.	.	PUNCT
easat-3008	164	1	in	in	ADP
easat-3008	164	2	order	order	NOUN
easat-3008	164	3	to	to	PART
easat-3008	164	4	calculate	calculate	VERB
easat-3008	164	5	the	the	DET
easat-3008	164	6	score	score	NOUN
easat-3008	164	7	of	of	ADP
easat-3008	164	8	each	each	PRON
easat-3008	164	9	of	of	ADP
easat-3008	164	10	the	the	DET
easat-3008	164	11	dimensions	dimension	NOUN
easat-3008	164	12	of	of	ADP
easat-3008	164	13	sustainability	sustainability	NOUN
easat-3008	164	14	performance	performance	NOUN
easat-3008	164	15	for	for	ADP
easat-3008	164	16	each	each	DET
easat-3008	164	17	company	company	NOUN
easat-3008	164	18	,	,	PUNCT
easat-3008	164	19	the	the	DET
easat-3008	164	20	total	total	ADJ
easat-3008	164	21	points	point	NOUN
easat-3008	164	22	of	of	ADP
easat-3008	164	23	concern	concern	NOUN
easat-3008	164	24	are	be	AUX
easat-3008	164	25	subtracted	subtract	VERB
easat-3008	164	26	from	from	ADP
easat-3008	164	27	the	the	DET
easat-3008	164	28	total	total	NOUN
easat-3008	164	29	of	of	ADP
easat-3008	164	30	strengths	strength	NOUN
easat-3008	164	31	and	and	CCONJ
easat-3008	164	32	the	the	DET
easat-3008	164	33	score	score	NOUN
easat-3008	164	34	of	of	ADP
easat-3008	164	35	social	social	ADJ
easat-3008	164	36	performance	performance	NOUN
easat-3008	164	37	(	(	PUNCT
easat-3008	164	38	soc	soc	NOUN
easat-3008	164	39	)	)	PUNCT
easat-3008	164	40	,	,	PUNCT
easat-3008	164	41	governance	governance	NOUN
easat-3008	164	42	(	(	PUNCT
easat-3008	164	43	gov	gov	PROPN
easat-3008	164	44	)	)	PUNCT
easat-3008	164	45	,	,	PUNCT
easat-3008	164	46	ethics	ethic	NOUN
easat-3008	164	47	(	(	PUNCT
easat-3008	164	48	eth	eth	PROPN
easat-3008	164	49	)	)	PUNCT
easat-3008	164	50	,	,	PUNCT
easat-3008	164	51	environmental	environmental	ADJ
easat-3008	164	52	(	(	PUNCT
easat-3008	164	53	env	env	NOUN
easat-3008	164	54	)	)	PUNCT
easat-3008	164	55	and	and	CCONJ
easat-3008	164	56	economic	economic	ADJ
easat-3008	164	57	(	(	PUNCT
easat-3008	164	58	eco	eco	PROPN
easat-3008	164	59	)	)	PUNCT
easat-3008	164	60	is	be	AUX
easat-3008	164	61	calculated	calculate	VERB
easat-3008	164	62	.	.	PUNCT
easat-3008	165	1	(	(	PUNCT
easat-3008	165	2	amin	amin	NOUN
easat-3008	165	3	et	et	PROPN
easat-3008	165	4	al	al	PROPN
easat-3008	165	5	.	.	PROPN
easat-3008	165	6	,	,	PUNCT
easat-3008	165	7	2021	2021	NUM
easat-3008	165	8	)	)	PUNCT
easat-3008	165	9	nfpm	nfpm	PROPN
easat-3008	165	10	non	non	ADJ
easat-3008	165	11	-	-	ADJ
easat-3008	165	12	financial	financial	ADJ
easat-3008	165	13	performance	performance	NOUN
easat-3008	165	14	index	index	NOUN
easat-3008	165	15	:	:	PUNCT
easat-3008	165	16	if	if	SCONJ
easat-3008	165	17	managers	manager	NOUN
easat-3008	165	18	'	'	PART
easat-3008	165	19	compensation	compensation	NOUN
easat-3008	165	20	is	be	AUX
easat-3008	165	21	based	base	VERB
easat-3008	165	22	on	on	ADP
easat-3008	165	23	financial	financial	ADJ
easat-3008	165	24	and	and	CCONJ
easat-3008	165	25	nonfinancial	nonfinancial	ADJ
easat-3008	165	26	performance	performance	NOUN
easat-3008	165	27	measures	measure	NOUN
easat-3008	165	28	,	,	PUNCT
easat-3008	165	29	nfpm	nfpm	NOUN
easat-3008	165	30	is	be	AUX
easat-3008	165	31	equal	equal	ADJ
easat-3008	165	32	to	to	ADP
easat-3008	165	33	1	1	NUM
easat-3008	165	34	,	,	PUNCT
easat-3008	165	35	and	and	CCONJ
easat-3008	165	36	if	if	SCONJ
easat-3008	165	37	it	it	PRON
easat-3008	165	38	is	be	AUX
easat-3008	165	39	only	only	ADV
easat-3008	165	40	based	base	VERB
easat-3008	165	41	on	on	ADP
easat-3008	165	42	financial	financial	ADJ
easat-3008	165	43	performance	performance	NOUN
easat-3008	165	44	measures	measure	NOUN
easat-3008	165	45	,	,	PUNCT
easat-3008	165	46	it	it	PRON
easat-3008	165	47	is	be	AUX
easat-3008	165	48	equal	equal	ADJ
easat-3008	165	49	to	to	ADP
easat-3008	165	50	0	0	NUM
easat-3008	165	51	(	(	PUNCT
easat-3008	166	1	wang	wang	PROPN
easat-3008	166	2	et	et	PROPN
easat-3008	166	3	al	al	PROPN
easat-3008	166	4	.	.	PROPN
easat-3008	166	5	,	,	PUNCT
easat-3008	166	6	2020	2020	NUM
easat-3008	166	7	)	)	PUNCT
easat-3008	166	8	.	.	PUNCT
easat-3008	167	1	control	control	NOUN
easat-3008	167	2	variables	variables	PROPN
easat-3008	167	3	size	size	NOUN
easat-3008	167	4	company	company	NOUN
easat-3008	167	5	size	size	NOUN
easat-3008	167	6	:	:	PUNCT
easat-3008	167	7	natural	natural	ADJ
easat-3008	167	8	logarithm	logarithm	NOUN
easat-3008	167	9	of	of	ADP
easat-3008	167	10	total	total	ADJ
easat-3008	167	11	assets	asset	NOUN
easat-3008	167	12	,	,	PUNCT
easat-3008	167	13	forsale	forsale	ADJ
easat-3008	167	14	foreign	foreign	ADJ
easat-3008	167	15	sales	sale	NOUN
easat-3008	167	16	:	:	PUNCT
easat-3008	167	17	1	1	NUM
easat-3008	167	18	if	if	SCONJ
easat-3008	167	19	a	a	DET
easat-3008	167	20	firm	firm	ADJ
easat-3008	167	21	reports	report	VERB
easat-3008	167	22	foreign	foreign	ADJ
easat-3008	167	23	sales	sale	NOUN
easat-3008	167	24	and	and	CCONJ
easat-3008	167	25	0	0	NUM
easat-3008	167	26	otherwise	otherwise	ADV
easat-3008	167	27	.	.	PUNCT
easat-3008	168	1	growth	growth	NOUN
easat-3008	168	2	sales	sale	NOUN
easat-3008	168	3	growth	growth	NOUN
easat-3008	168	4	:	:	PUNCT
easat-3008	168	5	the	the	DET
easat-3008	168	6	ratio	ratio	NOUN
easat-3008	168	7	of	of	ADP
easat-3008	168	8	the	the	DET
easat-3008	168	9	difference	difference	NOUN
easat-3008	168	10	between	between	ADP
easat-3008	168	11	the	the	DET
easat-3008	168	12	current	current	ADJ
easat-3008	168	13	year	year	NOUN
easat-3008	168	14	's	's	PART
easat-3008	168	15	sales	sale	NOUN
easat-3008	168	16	and	and	CCONJ
easat-3008	168	17	the	the	DET
easat-3008	168	18	previous	previous	ADJ
easat-3008	168	19	year	year	NOUN
easat-3008	168	20	's	's	PART
easat-3008	168	21	sales	sale	NOUN
easat-3008	168	22	to	to	ADP
easat-3008	168	23	the	the	DET
easat-3008	168	24	previous	previous	ADJ
easat-3008	168	25	year	year	NOUN
easat-3008	168	26	's	's	PART
easat-3008	168	27	sales	sale	NOUN
easat-3008	168	28	financial	financial	ADJ
easat-3008	168	29	leverage	leverage	NOUN
easat-3008	168	30	lev	lev	NOUN
easat-3008	168	31	:	:	PUNCT
easat-3008	168	32	the	the	DET
easat-3008	168	33	ratio	ratio	NOUN
easat-3008	168	34	of	of	ADP
easat-3008	168	35	long	long	ADJ
easat-3008	168	36	-	-	PUNCT
easat-3008	168	37	term	term	NOUN
easat-3008	168	38	debt	debt	NOUN
easat-3008	168	39	to	to	ADP
easat-3008	168	40	total	total	ADJ
easat-3008	168	41	assets	asset	NOUN
easat-3008	168	42	risk	risk	NOUN
easat-3008	168	43	risk	risk	NOUN
easat-3008	168	44	ratio	ratio	NOUN
easat-3008	168	45	:	:	PUNCT
easat-3008	168	46	the	the	DET
easat-3008	168	47	ratio	ratio	NOUN
easat-3008	168	48	of	of	ADP
easat-3008	168	49	inventory	inventory	NOUN
easat-3008	168	50	plus	plus	CCONJ
easat-3008	168	51	accounts	account	NOUN
easat-3008	168	52	receivable	receivable	ADJ
easat-3008	168	53	to	to	ADP
easat-3008	168	54	total	total	ADJ
easat-3008	168	55	assets	asset	NOUN
easat-3008	168	56	instown	instown	VERB
easat-3008	168	57	institutional	institutional	ADJ
easat-3008	168	58	shareholder	shareholder	NOUN
easat-3008	168	59	ratio	ratio	NOUN
easat-3008	168	60	:	:	PUNCT
easat-3008	168	61	the	the	DET
easat-3008	168	62	ratio	ratio	NOUN
easat-3008	168	63	of	of	ADP
easat-3008	168	64	shares	share	NOUN
easat-3008	168	65	owned	own	VERB
easat-3008	168	66	by	by	ADP
easat-3008	168	67	institutional	institutional	ADJ
easat-3008	168	68	investors	investor	NOUN
easat-3008	168	69	to	to	PART
easat-3008	168	70	total	total	VERB
easat-3008	168	71	shares	share	NOUN
easat-3008	168	72	capital	capital	NOUN
easat-3008	168	73	expenditure	expenditure	NOUN
easat-3008	168	74	capex	capex	NOUN
easat-3008	168	75	:	:	PUNCT
easat-3008	168	76	the	the	DET
easat-3008	168	77	ratio	ratio	NOUN
easat-3008	168	78	of	of	ADP
easat-3008	168	79	total	total	ADJ
easat-3008	168	80	capital	capital	NOUN
easat-3008	168	81	expenditure	expenditure	NOUN
easat-3008	168	82	to	to	ADP
easat-3008	168	83	total	total	ADJ
easat-3008	168	84	assets	asset	NOUN
easat-3008	168	85	industry	industry	NOUN
easat-3008	168	86	effects	effect	NOUN
easat-3008	168	87	control	control	VERB
easat-3008	168	88	agent	agent	NOUN
easat-3008	168	89	of	of	ADP
easat-3008	168	90	industry	industry	NOUN
easat-3008	168	91	effects	effect	NOUN
easat-3008	168	92	year	year	NOUN
easat-3008	168	93	effects	effect	NOUN
easat-3008	168	94	control	control	NOUN
easat-3008	168	95	factor	factor	NOUN
easat-3008	168	96	for	for	ADP
easat-3008	168	97	year	year	NOUN
easat-3008	168	98	effects	effect	NOUN
easat-3008	168	99	.	.	PUNCT
easat-3008	169	1	6	6	X
easat-3008	169	2	.	.	X
easat-3008	169	3	research	research	NOUN
easat-3008	169	4	findings	finding	NOUN
easat-3008	169	5	6.1	6.1	NUM
easat-3008	169	6	.	.	PUNCT
easat-3008	170	1	descriptive	descriptive	ADJ
easat-3008	170	2	statistics	statistic	NOUN
easat-3008	170	3	in	in	ADP
easat-3008	170	4	order	order	NOUN
easat-3008	170	5	to	to	PART
easat-3008	170	6	examine	examine	VERB
easat-3008	170	7	the	the	DET
easat-3008	170	8	general	general	ADJ
easat-3008	170	9	characteristics	characteristic	NOUN
easat-3008	170	10	of	of	ADP
easat-3008	170	11	the	the	DET
easat-3008	170	12	variables	variable	NOUN
easat-3008	170	13	,	,	PUNCT
easat-3008	170	14	as	as	ADV
easat-3008	170	15	well	well	ADV
easat-3008	170	16	as	as	ADP
easat-3008	170	17	to	to	PART
easat-3008	170	18	estimate	estimate	VERB
easat-3008	170	19	the	the	DET
easat-3008	170	20	model	model	NOUN
easat-3008	170	21	and	and	CCONJ
easat-3008	170	22	their	their	PRON
easat-3008	170	23	precise	precise	ADJ
easat-3008	170	24	analysis	analysis	NOUN
easat-3008	170	25	,	,	PUNCT
easat-3008	170	26	it	it	PRON
easat-3008	170	27	is	be	AUX
easat-3008	170	28	necessary	necessary	ADJ
easat-3008	170	29	to	to	PART
easat-3008	170	30	be	be	AUX
easat-3008	170	31	familiar	familiar	ADJ
easat-3008	170	32	with	with	ADP
easat-3008	170	33	the	the	DET
easat-3008	170	34	descriptive	descriptive	ADJ
easat-3008	170	35	statistics	statistic	NOUN
easat-3008	170	36	related	relate	VERB
easat-3008	170	37	to	to	ADP
easat-3008	170	38	the	the	DET
easat-3008	170	39	variables	variable	NOUN
easat-3008	170	40	.	.	PUNCT
easat-3008	171	1	descriptive	descriptive	ADJ
easat-3008	171	2	statistics	statistic	NOUN
easat-3008	171	3	calculates	calculate	VERB
easat-3008	171	4	the	the	DET
easat-3008	171	5	parameters	parameter	NOUN
easat-3008	171	6	of	of	ADP
easat-3008	171	7	the	the	DET
easat-3008	171	8	society	society	NOUN
easat-3008	171	9	and	and	CCONJ
easat-3008	171	10	includes	include	VERB
easat-3008	171	11	the	the	DET
easat-3008	171	12	central	central	ADJ
easat-3008	171	13	and	and	CCONJ
easat-3008	171	14	dispersion	dispersion	NOUN
easat-3008	171	15	indicators	indicator	NOUN
easat-3008	171	16	of	of	ADP
easat-3008	171	17	the	the	DET
easat-3008	171	18	society	society	NOUN
easat-3008	171	19	,	,	PUNCT
easat-3008	171	20	etc	etc	X
easat-3008	171	21	.	.	X
easat-3008	171	22	table	table	NOUN
easat-3008	171	23	1	1	NUM
easat-3008	171	24	shows	show	VERB
easat-3008	171	25	the	the	DET
easat-3008	171	26	descriptive	descriptive	ADJ
easat-3008	171	27	statistics	statistic	NOUN
easat-3008	171	28	of	of	ADP
easat-3008	171	29	research	research	NOUN
easat-3008	171	30	variables	variable	NOUN
easat-3008	171	31	,	,	PUNCT
easat-3008	171	32	including	include	VERB
easat-3008	171	33	mean	mean	ADJ
easat-3008	171	34	,	,	PUNCT
easat-3008	171	35	median	median	ADJ
easat-3008	171	36	,	,	PUNCT
easat-3008	171	37	maximum	maximum	ADJ
easat-3008	171	38	,	,	PUNCT
easat-3008	171	39	minimum	minimum	ADJ
easat-3008	171	40	and	and	CCONJ
easat-3008	171	41	standard	standard	ADJ
easat-3008	171	42	deviation	deviation	NOUN
easat-3008	171	43	.	.	PUNCT
easat-3008	172	1	table	table	NOUN
easat-3008	172	2	1	1	NUM
easat-3008	172	3	.	.	PUNCT
easat-3008	172	4	descriptive	descriptive	ADJ
easat-3008	172	5	statistics	statistic	NOUN
easat-3008	172	6	of	of	ADP
easat-3008	172	7	research	research	NOUN
easat-3008	172	8	variables	variable	NOUN
easat-3008	172	9	variables	variable	NOUN
easat-3008	172	10	.	.	PUNCT
easat-3008	173	1	kurtosis	kurtosis	VERB
easat-3008	173	2	skewness	skewness	NOUN
easat-3008	173	3	max	max	PROPN
easat-3008	173	4	min	min	PROPN
easat-3008	174	1	std	std	PROPN
easat-3008	174	2	.	.	PROPN
easat-3008	174	3	dev	dev	PROPN
easat-3008	174	4	.	.	PUNCT
easat-3008	175	1	mean	mean	VERB
easat-3008	176	1	n	n	PRON
easat-3008	176	2	variable	variable	NOUN
easat-3008	176	3	17.515	17.515	NUM
easat-3008	176	4	3.577	3.577	NUM
easat-3008	176	5	0.653	0.653	NUM
easat-3008	176	6	0.000	0.000	NUM
easat-3008	176	7	0.109	0.109	NUM
easat-3008	176	8	0.065	0.065	NUM
easat-3008	176	9	70	70	NUM
easat-3008	176	10	ir	ir	NOUN
easat-3008	176	11	2.228	2.228	NUM
easat-3008	176	12	-0.172	-0.172	NUM
easat-3008	176	13	0.857	0.857	NUM
easat-3008	176	14	0	0	NUM
easat-3008	176	15	0.243	0.243	NUM
easat-3008	176	16	0.412	0.412	NUM
easat-3008	176	17	70	70	NUM
easat-3008	176	18	cog	cog	PROPN
easat-3008	176	19	18.170	18.170	NUM
easat-3008	176	20	3.623	3.623	NUM
easat-3008	176	21	0.373	0.373	NUM
easat-3008	176	22	0	0	NUM
easat-3008	176	23	0.060	0.060	NUM
easat-3008	176	24	0.031	0.031	NUM
easat-3008	176	25	70	70	NUM
easat-3008	176	26	ir*cog	ir*cog	VERB
easat-3008	176	27	2.080	2.080	NUM
easat-3008	176	28	-0.426	-0.426	NOUN
easat-3008	176	29	24.499	24.499	NUM
easat-3008	176	30	19.453	19.453	NUM
easat-3008	176	31	1.330	1.330	NUM
easat-3008	176	32	22.62	22.62	NUM
easat-3008	176	33	70	70	NUM
easat-3008	176	34	size	size	NOUN
easat-3008	176	35	1.335	1.335	NUM
easat-3008	176	36	0.569	0.569	NUM
easat-3008	176	37	1	1	NUM
easat-3008	176	38	0	0	NUM
easat-3008	176	39	0.482	0.482	NUM
easat-3008	176	40	0.357	0.357	NUM
easat-3008	176	41	70	70	NUM
easat-3008	176	42	forsale	forsale	NOUN
easat-3008	176	43	3.644	3.644	NUM
easat-3008	176	44	-0.211	-0.211	SYM
easat-3008	176	45	0.385	0.385	NUM
easat-3008	176	46	-0.224	-0.224	NUM
easat-3008	176	47	0.108	0.108	NUM
easat-3008	176	48	0.072	0.072	NUM
easat-3008	176	49	70	70	NUM
easat-3008	176	50	growth	growth	NOUN
easat-3008	176	51	2.023	2.023	NUM
easat-3008	176	52	0.629	0.629	NUM
easat-3008	176	53	0.671	0.671	NUM
easat-3008	176	54	0.001	0.001	NUM
easat-3008	176	55	0.202	0.202	NUM
easat-3008	176	56	0.238	0.238	NUM
easat-3008	176	57	70	70	NUM
easat-3008	176	58	lev	lev	NOUN
easat-3008	176	59	2.350	2.350	NUM
easat-3008	176	60	0.213	0.213	NUM
easat-3008	176	61	0.961	0.961	NUM
easat-3008	176	62	0.359	0.359	NUM
easat-3008	176	63	0.152	0.152	NUM
easat-3008	176	64	0.627	0.627	NUM
easat-3008	176	65	70	70	NUM
easat-3008	176	66	risk	risk	NOUN
easat-3008	176	67	1.810	1.810	NUM
easat-3008	176	68	-0.314	-0.314	NOUN
easat-3008	176	69	0.743	0.743	NUM
easat-3008	176	70	0.008	0.008	NUM
easat-3008	176	71	0.214	0.214	NUM
easat-3008	176	72	0.374	0.374	NUM
easat-3008	176	73	70	70	NUM
easat-3008	176	74	ins	in	NOUN
easat-3008	176	75	6.942	6.942	NUM
easat-3008	176	76	1.959	1.959	NUM
easat-3008	176	77	1.453	1.453	NUM
easat-3008	176	78	0.019	0.019	NUM
easat-3008	176	79	0.301	0.301	NUM
easat-3008	176	80	0.266	0.266	NUM
easat-3008	176	81	70	70	NUM
easat-3008	176	82	capex	capex	NOUN
easat-3008	176	83	variable	variable	ADJ
easat-3008	176	84	description	description	NOUN
easat-3008	176	85	n	n	PRON
easat-3008	176	86	n%	n%	VERB
easat-3008	176	87	forsale	forsale	PROPN
easat-3008	176	88	0	0	NUM
easat-3008	176	89	45	45	NUM
easat-3008	176	90	64/29	64/29	NUM
easat-3008	176	91	1	1	NUM
easat-3008	176	92	25	25	NUM
easat-3008	176	93	37/21	37/21	NUM
easat-3008	176	94	4679	4679	NUM
easat-3008	176	95	edelweiss	edelweiss	PROPN
easat-3008	176	96	applied	apply	VERB
easat-3008	176	97	science	science	NOUN
easat-3008	176	98	and	and	CCONJ
easat-3008	176	99	technology	technology	NOUN
easat-3008	176	100	issn	issn	PROPN
easat-3008	176	101	:	:	PUNCT
easat-3008	176	102	2576	2576	NUM
easat-3008	176	103	-	-	SYM
easat-3008	176	104	8484	8484	NUM
easat-3008	176	105	vol	vol	NOUN
easat-3008	176	106	.	.	PROPN
easat-3008	176	107	8	8	NUM
easat-3008	176	108	,	,	PUNCT
easat-3008	176	109	no	no	INTJ
easat-3008	176	110	.	.	NOUN
easat-3008	177	1	6	6	NUM
easat-3008	177	2	:	:	SYM
easat-3008	177	3	4672	4672	NUM
easat-3008	177	4	-	-	SYM
easat-3008	177	5	4682	4682	NUM
easat-3008	177	6	,	,	PUNCT
easat-3008	177	7	2024	2024	NUM
easat-3008	177	8	doi	doi	NOUN
easat-3008	177	9	:	:	PUNCT
easat-3008	177	10	10.55214/25768484.v8i6.3008	10.55214/25768484.v8i6.3008	NUM
easat-3008	177	11	©	©	ADP
easat-3008	177	12	2024	2024	NUM
easat-3008	177	13	by	by	ADP
easat-3008	177	14	the	the	DET
easat-3008	177	15	authors	author	NOUN
easat-3008	177	16	;	;	PUNCT
easat-3008	177	17	licensee	licensee	PROPN
easat-3008	177	18	learning	learn	VERB
easat-3008	177	19	gate	gate	PROPN
easat-3008	177	20	sum	sum	NOUN
easat-3008	177	21	70	70	NUM
easat-3008	177	22	100	100	NUM
easat-3008	177	23	as	as	SCONJ
easat-3008	177	24	shown	show	VERB
easat-3008	177	25	in	in	ADP
easat-3008	177	26	table	table	NOUN
easat-3008	177	27	1	1	NUM
easat-3008	177	28	the	the	DET
easat-3008	177	29	average	average	ADJ
easat-3008	177	30	variable	variable	NOUN
easat-3008	177	31	of	of	ADP
easat-3008	177	32	"	"	PUNCT
easat-3008	177	33	corporate	corporate	ADJ
easat-3008	177	34	governance	governance	NOUN
easat-3008	177	35	"	"	PUNCT
easat-3008	177	36	in	in	ADP
easat-3008	177	37	iraqi	iraqi	ADJ
easat-3008	177	38	capital	capital	NOUN
easat-3008	177	39	market	market	NOUN
easat-3008	177	40	companies	company	NOUN
easat-3008	177	41	is	be	AUX
easat-3008	177	42	equal	equal	ADJ
easat-3008	177	43	to	to	ADP
easat-3008	177	44	0.412	0.412	NUM
easat-3008	177	45	;	;	PUNCT
easat-3008	177	46	which	which	PRON
easat-3008	177	47	shows	show	VERB
easat-3008	177	48	that	that	SCONJ
easat-3008	177	49	most	most	ADJ
easat-3008	177	50	of	of	ADP
easat-3008	177	51	the	the	DET
easat-3008	177	52	observations	observation	NOUN
easat-3008	177	53	made	make	VERB
easat-3008	177	54	regarding	regard	VERB
easat-3008	177	55	this	this	DET
easat-3008	177	56	variable	variable	NOUN
easat-3008	177	57	were	be	AUX
easat-3008	177	58	around	around	ADP
easat-3008	177	59	the	the	DET
easat-3008	177	60	mentioned	mention	VERB
easat-3008	177	61	point	point	NOUN
easat-3008	177	62	.	.	PUNCT
easat-3008	178	1	on	on	ADP
easat-3008	178	2	the	the	DET
easat-3008	178	3	other	other	ADJ
easat-3008	178	4	hand	hand	NOUN
easat-3008	178	5	,	,	PUNCT
easat-3008	178	6	the	the	DET
easat-3008	178	7	average	average	NOUN
easat-3008	178	8	of	of	ADP
easat-3008	178	9	the	the	DET
easat-3008	178	10	"	"	PUNCT
easat-3008	178	11	institutional	institutional	ADJ
easat-3008	178	12	shares	share	NOUN
easat-3008	178	13	"	"	PUNCT
easat-3008	178	14	variable	variable	NOUN
easat-3008	178	15	is	be	AUX
easat-3008	178	16	equal	equal	ADJ
easat-3008	178	17	to	to	ADP
easat-3008	178	18	0.374	0.374	NUM
easat-3008	178	19	,	,	PUNCT
easat-3008	178	20	which	which	PRON
easat-3008	178	21	shows	show	VERB
easat-3008	178	22	that	that	SCONJ
easat-3008	178	23	the	the	DET
easat-3008	178	24	ratio	ratio	NOUN
easat-3008	178	25	of	of	ADP
easat-3008	178	26	the	the	DET
easat-3008	178	27	total	total	ADJ
easat-3008	178	28	shares	share	NOUN
easat-3008	178	29	owned	own	VERB
easat-3008	178	30	by	by	ADP
easat-3008	178	31	legal	legal	ADJ
easat-3008	178	32	entities	entity	NOUN
easat-3008	178	33	to	to	ADP
easat-3008	178	34	the	the	DET
easat-3008	178	35	total	total	ADJ
easat-3008	178	36	issued	issue	VERB
easat-3008	178	37	shares	share	NOUN
easat-3008	178	38	in	in	ADP
easat-3008	178	39	the	the	DET
easat-3008	178	40	studied	study	VERB
easat-3008	178	41	companies	company	NOUN
easat-3008	178	42	is	be	AUX
easat-3008	178	43	equal	equal	ADJ
easat-3008	178	44	to	to	ADP
easat-3008	178	45	5.5	5.5	NUM
easat-3008	178	46	on	on	ADP
easat-3008	178	47	average	average	ADJ
easat-3008	178	48	.	.	PUNCT
easat-3008	179	1	it	it	PRON
easat-3008	179	2	was	be	AUX
easat-3008	179	3	37.5	37.5	NUM
easat-3008	179	4	%	%	NOUN
easat-3008	179	5	.	.	PUNCT
easat-3008	180	1	6.2	6.2	NUM
easat-3008	180	2	.	.	PUNCT
easat-3008	181	1	inferential	inferential	ADJ
easat-3008	181	2	findings	finding	NOUN
easat-3008	181	3	multiple	multiple	ADJ
easat-3008	181	4	linear	linear	ADJ
easat-3008	181	5	regression	regression	NOUN
easat-3008	181	6	has	have	AUX
easat-3008	181	7	been	be	AUX
easat-3008	181	8	used	use	VERB
easat-3008	181	9	to	to	PART
easat-3008	181	10	test	test	VERB
easat-3008	181	11	the	the	DET
easat-3008	181	12	research	research	NOUN
easat-3008	181	13	hypothesis	hypothesis	NOUN
easat-3008	181	14	.	.	PUNCT
easat-3008	182	1	at	at	ADP
easat-3008	182	2	first	first	ADV
easat-3008	182	3	,	,	PUNCT
easat-3008	182	4	before	before	ADP
easat-3008	182	5	fitting	fit	VERB
easat-3008	182	6	the	the	DET
easat-3008	182	7	model	model	NOUN
easat-3008	182	8	,	,	PUNCT
easat-3008	182	9	the	the	DET
easat-3008	182	10	degree	degree	NOUN
easat-3008	182	11	of	of	ADP
easat-3008	182	12	collinearity	collinearity	NOUN
easat-3008	182	13	between	between	ADP
easat-3008	182	14	the	the	DET
easat-3008	182	15	independent	independent	ADJ
easat-3008	182	16	variables	variable	NOUN
easat-3008	182	17	of	of	ADP
easat-3008	182	18	the	the	DET
easat-3008	182	19	research	research	NOUN
easat-3008	182	20	was	be	AUX
easat-3008	182	21	examined	examine	VERB
easat-3008	182	22	through	through	ADP
easat-3008	182	23	the	the	DET
easat-3008	182	24	variance	variance	NOUN
easat-3008	182	25	inflation	inflation	NOUN
easat-3008	182	26	test	test	NOUN
easat-3008	182	27	.	.	PUNCT
easat-3008	183	1	practical	practical	ADJ
easat-3008	183	2	experiences	experience	NOUN
easat-3008	183	3	indicate	indicate	VERB
easat-3008	183	4	that	that	SCONJ
easat-3008	183	5	if	if	SCONJ
easat-3008	183	6	the	the	DET
easat-3008	183	7	variance	variance	NOUN
easat-3008	183	8	inflation	inflation	NOUN
easat-3008	183	9	factor	factor	NOUN
easat-3008	183	10	is	be	AUX
easat-3008	183	11	greater	great	ADJ
easat-3008	183	12	than	than	ADP
easat-3008	183	13	5	5	NUM
easat-3008	183	14	,	,	PUNCT
easat-3008	183	15	it	it	PRON
easat-3008	183	16	indicates	indicate	VERB
easat-3008	183	17	the	the	DET
easat-3008	183	18	existence	existence	NOUN
easat-3008	183	19	of	of	ADP
easat-3008	183	20	a	a	DET
easat-3008	183	21	possible	possible	ADJ
easat-3008	183	22	warning	warning	NOUN
easat-3008	183	23	,	,	PUNCT
easat-3008	183	24	and	and	CCONJ
easat-3008	183	25	if	if	SCONJ
easat-3008	183	26	it	it	PRON
easat-3008	183	27	is	be	AUX
easat-3008	183	28	greater	great	ADJ
easat-3008	183	29	than	than	ADP
easat-3008	183	30	5	5	NUM
easat-3008	183	31	,	,	PUNCT
easat-3008	183	32	it	it	PRON
easat-3008	183	33	indicates	indicate	VERB
easat-3008	183	34	a	a	DET
easat-3008	183	35	serious	serious	ADJ
easat-3008	183	36	warning	warning	NOUN
easat-3008	183	37	and	and	CCONJ
easat-3008	183	38	indicates	indicate	VERB
easat-3008	183	39	that	that	SCONJ
easat-3008	183	40	the	the	DET
easat-3008	183	41	corresponding	correspond	VERB
easat-3008	183	42	regression	regression	NOUN
easat-3008	183	43	coefficients	coefficient	NOUN
easat-3008	183	44	are	be	AUX
easat-3008	183	45	due	due	ADJ
easat-3008	183	46	to	to	ADP
easat-3008	183	47	multiple	multiple	ADJ
easat-3008	183	48	collinearity	collinearity	NOUN
easat-3008	183	49	.	.	PUNCT
easat-3008	184	1	they	they	PRON
easat-3008	184	2	are	be	AUX
easat-3008	184	3	poorly	poorly	ADV
easat-3008	184	4	estimated	estimate	VERB
easat-3008	184	5	.	.	PUNCT
easat-3008	185	1	the	the	DET
easat-3008	185	2	results	result	NOUN
easat-3008	185	3	of	of	ADP
easat-3008	185	4	this	this	DET
easat-3008	185	5	test	test	NOUN
easat-3008	185	6	indicate	indicate	VERB
easat-3008	185	7	that	that	SCONJ
easat-3008	185	8	there	there	PRON
easat-3008	185	9	is	be	VERB
easat-3008	185	10	no	no	DET
easat-3008	185	11	strong	strong	ADJ
easat-3008	185	12	collinearity	collinearity	NOUN
easat-3008	185	13	between	between	ADP
easat-3008	185	14	independent	independent	ADJ
easat-3008	185	15	and	and	CCONJ
easat-3008	185	16	control	control	NOUN
easat-3008	185	17	variables	variable	NOUN
easat-3008	185	18	.	.	PUNCT
easat-3008	186	1	chau	chau	NOUN
easat-3008	186	2	test	test	NOUN
easat-3008	186	3	(	(	PUNCT
easat-3008	186	4	f	f	X
easat-3008	186	5	-	-	PUNCT
easat-3008	186	6	test	test	NOUN
easat-3008	186	7	)	)	PUNCT
easat-3008	186	8	was	be	AUX
easat-3008	186	9	used	use	VERB
easat-3008	186	10	to	to	PART
easat-3008	186	11	select	select	VERB
easat-3008	186	12	the	the	DET
easat-3008	186	13	best	good	ADJ
easat-3008	186	14	model	model	NOUN
easat-3008	186	15	between	between	ADP
easat-3008	186	16	pooled	pooled	ADJ
easat-3008	186	17	and	and	CCONJ
easat-3008	186	18	combined	combined	ADJ
easat-3008	186	19	data	datum	NOUN
easat-3008	186	20	using	use	VERB
easat-3008	186	21	fixed	fix	VERB
easat-3008	186	22	effects	effect	NOUN
easat-3008	186	23	method	method	NOUN
easat-3008	186	24	and	and	CCONJ
easat-3008	186	25	finally	finally	ADV
easat-3008	186	26	hausman	hausman	ADJ
easat-3008	186	27	test	test	NOUN
easat-3008	186	28	was	be	AUX
easat-3008	186	29	used	use	VERB
easat-3008	186	30	to	to	PART
easat-3008	186	31	select	select	VERB
easat-3008	186	32	the	the	DET
easat-3008	186	33	best	good	ADJ
easat-3008	186	34	model	model	NOUN
easat-3008	186	35	between	between	ADP
easat-3008	186	36	combined	combine	VERB
easat-3008	186	37	data	datum	NOUN
easat-3008	186	38	using	use	VERB
easat-3008	186	39	fixed	fix	VERB
easat-3008	186	40	effects	effect	NOUN
easat-3008	186	41	method	method	NOUN
easat-3008	186	42	and	and	CCONJ
easat-3008	186	43	random	random	ADJ
easat-3008	186	44	effects	effect	NOUN
easat-3008	186	45	method	method	NOUN
easat-3008	186	46	.	.	PUNCT
easat-3008	187	1	both	both	DET
easat-3008	187	2	research	research	NOUN
easat-3008	187	3	models	model	NOUN
easat-3008	187	4	indicate	indicate	VERB
easat-3008	187	5	the	the	DET
easat-3008	187	6	choice	choice	NOUN
easat-3008	187	7	of	of	ADP
easat-3008	187	8	fixed	fix	VERB
easat-3008	187	9	effects	effect	NOUN
easat-3008	187	10	model	model	NOUN
easat-3008	187	11	.	.	PUNCT
easat-3008	188	1	according	accord	VERB
easat-3008	188	2	to	to	ADP
easat-3008	188	3	the	the	DET
easat-3008	188	4	results	result	NOUN
easat-3008	188	5	of	of	ADP
easat-3008	188	6	the	the	DET
easat-3008	188	7	above	above	ADJ
easat-3008	188	8	table	table	NOUN
easat-3008	188	9	,	,	PUNCT
easat-3008	188	10	the	the	DET
easat-3008	188	11	models	model	NOUN
easat-3008	188	12	related	relate	VERB
easat-3008	188	13	to	to	ADP
easat-3008	188	14	the	the	DET
easat-3008	188	15	hypotheses	hypothesis	NOUN
easat-3008	188	16	of	of	ADP
easat-3008	188	17	this	this	DET
easat-3008	188	18	research	research	NOUN
easat-3008	188	19	were	be	AUX
easat-3008	188	20	estimated	estimate	VERB
easat-3008	188	21	using	use	VERB
easat-3008	188	22	the	the	DET
easat-3008	188	23	fixed	fix	VERB
easat-3008	188	24	effects	effect	NOUN
easat-3008	188	25	method	method	NOUN
easat-3008	188	26	.	.	PUNCT
easat-3008	189	1	before	before	ADP
easat-3008	189	2	estimating	estimate	VERB
easat-3008	189	3	the	the	DET
easat-3008	189	4	model	model	NOUN
easat-3008	189	5	,	,	PUNCT
easat-3008	189	6	it	it	PRON
easat-3008	189	7	is	be	AUX
easat-3008	189	8	necessary	necessary	ADJ
easat-3008	189	9	to	to	PART
easat-3008	189	10	test	test	VERB
easat-3008	189	11	some	some	PRON
easat-3008	189	12	of	of	ADP
easat-3008	189	13	the	the	DET
easat-3008	189	14	main	main	ADJ
easat-3008	189	15	underlying	underlying	ADJ
easat-3008	189	16	assumptions	assumption	NOUN
easat-3008	189	17	of	of	ADP
easat-3008	189	18	regression	regression	NOUN
easat-3008	189	19	,	,	PUNCT
easat-3008	189	20	including	include	VERB
easat-3008	189	21	non	non	NOUN
easat-3008	189	22	-	-	NOUN
easat-3008	189	23	autocorrelation	autocorrelation	NOUN
easat-3008	189	24	of	of	ADP
easat-3008	189	25	residuals	residual	NOUN
easat-3008	189	26	and	and	CCONJ
easat-3008	189	27	heterogeneity	heterogeneity	NOUN
easat-3008	189	28	of	of	ADP
easat-3008	189	29	variance	variance	NOUN
easat-3008	189	30	.	.	PUNCT
easat-3008	190	1	the	the	DET
easat-3008	190	2	waldridge	waldridge	NOUN
easat-3008	190	3	test	test	NOUN
easat-3008	190	4	(	(	PUNCT
easat-3008	190	5	2002	2002	NUM
easat-3008	190	6	)	)	PUNCT
easat-3008	190	7	was	be	AUX
easat-3008	190	8	used	use	VERB
easat-3008	190	9	to	to	PART
easat-3008	190	10	check	check	VERB
easat-3008	190	11	serial	serial	ADJ
easat-3008	190	12	autocorrelation	autocorrelation	NOUN
easat-3008	190	13	.	.	PUNCT
easat-3008	191	1	since	since	SCONJ
easat-3008	191	2	the	the	DET
easat-3008	191	3	significance	significance	NOUN
easat-3008	191	4	level	level	NOUN
easat-3008	191	5	obtained	obtain	VERB
easat-3008	191	6	by	by	ADP
easat-3008	191	7	the	the	DET
easat-3008	191	8	waldridge	waldridge	NOUN
easat-3008	191	9	test	test	NOUN
easat-3008	191	10	is	be	AUX
easat-3008	191	11	smaller	small	ADJ
easat-3008	191	12	than	than	ADP
easat-3008	191	13	the	the	DET
easat-3008	191	14	significance	significance	NOUN
easat-3008	191	15	level	level	NOUN
easat-3008	191	16	of	of	ADP
easat-3008	191	17	5	5	NUM
easat-3008	191	18	%	%	NOUN
easat-3008	191	19	,	,	PUNCT
easat-3008	191	20	therefore	therefore	ADV
easat-3008	191	21	,	,	PUNCT
easat-3008	191	22	the	the	DET
easat-3008	191	23	zero	zero	NUM
easat-3008	191	24	hypothesis	hypothesis	NOUN
easat-3008	191	25	of	of	ADP
easat-3008	191	26	this	this	DET
easat-3008	191	27	test	test	NOUN
easat-3008	191	28	is	be	AUX
easat-3008	191	29	rejected	reject	VERB
easat-3008	191	30	and	and	CCONJ
easat-3008	191	31	the	the	DET
easat-3008	191	32	hypothesis	hypothesis	NOUN
easat-3008	191	33	one	one	NUM
easat-3008	191	34	,	,	PUNCT
easat-3008	191	35	which	which	PRON
easat-3008	191	36	is	be	AUX
easat-3008	191	37	the	the	DET
easat-3008	191	38	existence	existence	NOUN
easat-3008	191	39	of	of	ADP
easat-3008	191	40	serial	serial	ADJ
easat-3008	191	41	autocorrelation	autocorrelation	NOUN
easat-3008	191	42	and	and	CCONJ
easat-3008	191	43	shows	show	VERB
easat-3008	191	44	the	the	DET
easat-3008	191	45	existence	existence	NOUN
easat-3008	191	46	of	of	ADP
easat-3008	191	47	first	first	ADJ
easat-3008	191	48	-	-	PUNCT
easat-3008	191	49	order	order	NOUN
easat-3008	191	50	autocorrelation	autocorrelation	NOUN
easat-3008	191	51	,	,	PUNCT
easat-3008	191	52	is	be	AUX
easat-3008	191	53	accepted	accept	VERB
easat-3008	191	54	in	in	ADP
easat-3008	191	55	order	order	NOUN
easat-3008	191	56	to	to	PART
easat-3008	191	57	solve	solve	VERB
easat-3008	191	58	it	it	PRON
easat-3008	191	59	using	use	VERB
easat-3008	191	60	the	the	DET
easat-3008	191	61	least	least	ADJ
easat-3008	191	62	squares	square	NOUN
easat-3008	191	63	restoration	restoration	NOUN
easat-3008	191	64	model	model	NOUN
easat-3008	191	65	.	.	PUNCT
easat-3008	192	1	the	the	DET
easat-3008	192	2	finding	finding	NOUN
easat-3008	192	3	of	of	ADP
easat-3008	192	4	the	the	DET
easat-3008	192	5	xtgls	xtgls	PROPN
easat-3008	192	6	command	command	PROPN
easat-3008	192	7	...	...	PUNCT
easat-3008	192	8	ar(1	ar(1	X
easat-3008	192	9	)	)	PUNCT
easat-3008	192	10	was	be	AUX
easat-3008	192	11	used	use	VERB
easat-3008	192	12	and	and	CCONJ
easat-3008	192	13	the	the	DET
easat-3008	192	14	autocorrelation	autocorrelation	NOUN
easat-3008	192	15	problem	problem	NOUN
easat-3008	192	16	was	be	AUX
easat-3008	192	17	fixed	fix	VERB
easat-3008	192	18	.	.	PUNCT
easat-3008	193	1	in	in	ADP
easat-3008	193	2	this	this	DET
easat-3008	193	3	research	research	NOUN
easat-3008	193	4	,	,	PUNCT
easat-3008	193	5	the	the	DET
easat-3008	193	6	modified	modify	VERB
easat-3008	193	7	wald	wald	NOUN
easat-3008	193	8	test	test	NOUN
easat-3008	193	9	was	be	AUX
easat-3008	193	10	used	use	VERB
easat-3008	193	11	to	to	PART
easat-3008	193	12	estimate	estimate	VERB
easat-3008	193	13	the	the	DET
easat-3008	193	14	hypothesis	hypothesis	NOUN
easat-3008	193	15	of	of	ADP
easat-3008	193	16	variance	variance	NOUN
easat-3008	193	17	heterogeneity	heterogeneity	NOUN
easat-3008	193	18	,	,	PUNCT
easat-3008	193	19	and	and	CCONJ
easat-3008	193	20	the	the	DET
easat-3008	193	21	results	result	NOUN
easat-3008	193	22	indicated	indicate	VERB
easat-3008	193	23	the	the	DET
easat-3008	193	24	existence	existence	NOUN
easat-3008	193	25	of	of	ADP
easat-3008	193	26	the	the	DET
easat-3008	193	27	problem	problem	NOUN
easat-3008	193	28	of	of	ADP
easat-3008	193	29	variance	variance	NOUN
easat-3008	193	30	heterogeneity	heterogeneity	NOUN
easat-3008	193	31	,	,	PUNCT
easat-3008	193	32	so	so	SCONJ
easat-3008	193	33	it	it	PRON
easat-3008	193	34	is	be	AUX
easat-3008	193	35	necessary	necessary	ADJ
easat-3008	193	36	to	to	PART
easat-3008	193	37	use	use	VERB
easat-3008	193	38	appropriate	appropriate	ADJ
easat-3008	193	39	models	model	NOUN
easat-3008	193	40	in	in	ADP
easat-3008	193	41	order	order	NOUN
easat-3008	193	42	to	to	PART
easat-3008	193	43	solve	solve	VERB
easat-3008	193	44	the	the	DET
easat-3008	193	45	problem	problem	NOUN
easat-3008	193	46	of	of	ADP
easat-3008	193	47	variance	variance	NOUN
easat-3008	193	48	heterogeneity	heterogeneity	NOUN
easat-3008	193	49	.	.	PUNCT
easat-3008	194	1	in	in	ADP
easat-3008	194	2	this	this	DET
easat-3008	194	3	research	research	NOUN
easat-3008	194	4	,	,	PUNCT
easat-3008	194	5	in	in	ADP
easat-3008	194	6	order	order	NOUN
easat-3008	194	7	to	to	PART
easat-3008	194	8	solve	solve	VERB
easat-3008	194	9	the	the	DET
easat-3008	194	10	problem	problem	NOUN
easat-3008	194	11	of	of	ADP
easat-3008	194	12	heterogeneity	heterogeneity	NOUN
easat-3008	194	13	of	of	ADP
easat-3008	194	14	variances	variance	NOUN
easat-3008	194	15	from	from	ADP
easat-3008	194	16	gls	gls	PROPN
easat-3008	194	17	generalized	generalize	VERB
easat-3008	194	18	least	least	ADJ
easat-3008	194	19	squares	square	NOUN
easat-3008	194	20	method	method	NOUN
easat-3008	194	21	,	,	PUNCT
easat-3008	194	22	xt	xt	PROPN
easat-3008	194	23	gls	gls	PROPN
easat-3008	194	24	command	command	NOUN
easat-3008	194	25	.	.	PUNCT
easat-3008	194	26	was	be	AUX
easat-3008	194	27	used	use	VERB
easat-3008	194	28	and	and	CCONJ
easat-3008	194	29	the	the	DET
easat-3008	194	30	problem	problem	NOUN
easat-3008	194	31	of	of	ADP
easat-3008	194	32	heterogeneity	heterogeneity	NOUN
easat-3008	194	33	of	of	ADP
easat-3008	194	34	variances	variance	NOUN
easat-3008	194	35	was	be	AUX
easat-3008	194	36	solved	solve	VERB
easat-3008	194	37	.	.	PUNCT
easat-3008	195	1	6.3	6.3	NUM
easat-3008	195	2	.	.	PUNCT
easat-3008	195	3	testing	test	VERB
easat-3008	195	4	research	research	NOUN
easat-3008	195	5	hypotheses	hypothesis	NOUN
easat-3008	195	6	6.3.1	6.3.1	NUM
easat-3008	195	7	.	.	PUNCT
easat-3008	196	1	test	test	NOUN
easat-3008	196	2	of	of	ADP
easat-3008	196	3	the	the	DET
easat-3008	196	4	first	first	ADJ
easat-3008	196	5	hypothesis	hypothesis	NOUN
easat-3008	196	6	in	in	ADP
easat-3008	196	7	the	the	DET
easat-3008	196	8	first	first	ADJ
easat-3008	196	9	hypothesis	hypothesis	NOUN
easat-3008	196	10	of	of	ADP
easat-3008	196	11	the	the	DET
easat-3008	196	12	research	research	NOUN
easat-3008	196	13	,	,	PUNCT
easat-3008	196	14	the	the	DET
easat-3008	196	15	effect	effect	NOUN
easat-3008	196	16	of	of	ADP
easat-3008	196	17	integrated	integrated	ADJ
easat-3008	196	18	financial	financial	ADJ
easat-3008	196	19	reporting	reporting	NOUN
easat-3008	196	20	on	on	ADP
easat-3008	196	21	the	the	DET
easat-3008	196	22	value	value	NOUN
easat-3008	196	23	of	of	ADP
easat-3008	196	24	the	the	DET
easat-3008	196	25	company	company	NOUN
easat-3008	196	26	has	have	AUX
easat-3008	196	27	been	be	AUX
easat-3008	196	28	tested	test	VERB
easat-3008	196	29	.	.	PUNCT
easat-3008	197	1	table	table	NOUN
easat-3008	197	2	2	2	NUM
easat-3008	197	3	shows	show	VERB
easat-3008	197	4	the	the	DET
easat-3008	197	5	results	result	NOUN
easat-3008	197	6	of	of	ADP
easat-3008	197	7	testing	test	VERB
easat-3008	197	8	this	this	DET
easat-3008	197	9	hypothesis	hypothesis	NOUN
easat-3008	197	10	.	.	PUNCT
easat-3008	198	1	according	accord	VERB
easat-3008	198	2	to	to	ADP
easat-3008	198	3	the	the	DET
easat-3008	198	4	results	result	NOUN
easat-3008	198	5	of	of	ADP
easat-3008	198	6	the	the	DET
easat-3008	198	7	mentioned	mention	VERB
easat-3008	198	8	table	table	NOUN
easat-3008	198	9	,	,	PUNCT
easat-3008	198	10	the	the	DET
easat-3008	198	11	significance	significance	NOUN
easat-3008	198	12	level	level	NOUN
easat-3008	198	13	obtained	obtain	VERB
easat-3008	198	14	for	for	ADP
easat-3008	198	15	the	the	DET
easat-3008	198	16	statistics	statistic	NOUN
easat-3008	198	17	of	of	ADP
easat-3008	198	18	"	"	PUNCT
easat-3008	198	19	integrated	integrated	ADJ
easat-3008	198	20	financial	financial	ADJ
easat-3008	198	21	reporting	reporting	NOUN
easat-3008	198	22	"	"	PUNCT
easat-3008	198	23	variables	variable	NOUN
easat-3008	198	24	is	be	AUX
easat-3008	198	25	equal	equal	ADJ
easat-3008	198	26	to	to	ADP
easat-3008	198	27	0.655	0.655	NUM
easat-3008	198	28	and	and	CCONJ
easat-3008	198	29	greater	great	ADJ
easat-3008	198	30	than	than	ADP
easat-3008	198	31	the	the	DET
easat-3008	198	32	expected	expect	VERB
easat-3008	198	33	error	error	NOUN
easat-3008	198	34	level	level	NOUN
easat-3008	198	35	of	of	ADP
easat-3008	198	36	0.05	0.05	NUM
easat-3008	198	37	;	;	PUNCT
easat-3008	198	38	and	and	CCONJ
easat-3008	198	39	it	it	PRON
easat-3008	198	40	indicates	indicate	VERB
easat-3008	198	41	that	that	SCONJ
easat-3008	198	42	integrated	integrated	ADJ
easat-3008	198	43	financial	financial	ADJ
easat-3008	198	44	reporting	reporting	NOUN
easat-3008	198	45	does	do	AUX
easat-3008	198	46	not	not	PART
easat-3008	198	47	have	have	VERB
easat-3008	198	48	a	a	DET
easat-3008	198	49	significant	significant	ADJ
easat-3008	198	50	effect	effect	NOUN
easat-3008	198	51	on	on	ADP
easat-3008	198	52	the	the	DET
easat-3008	198	53	value	value	NOUN
easat-3008	198	54	of	of	ADP
easat-3008	198	55	the	the	DET
easat-3008	198	56	company	company	NOUN
easat-3008	198	57	.	.	PUNCT
easat-3008	199	1	on	on	ADP
easat-3008	199	2	the	the	DET
easat-3008	199	3	other	other	ADJ
easat-3008	199	4	hand	hand	NOUN
easat-3008	199	5	,	,	PUNCT
easat-3008	199	6	the	the	DET
easat-3008	199	7	adjusted	adjust	VERB
easat-3008	199	8	coefficient	coefficient	NOUN
easat-3008	199	9	of	of	ADP
easat-3008	199	10	determination	determination	NOUN
easat-3008	199	11	is	be	AUX
easat-3008	199	12	equal	equal	ADJ
easat-3008	199	13	to	to	ADP
easat-3008	199	14	0.358	0.358	NUM
easat-3008	199	15	,	,	PUNCT
easat-3008	199	16	which	which	PRON
easat-3008	199	17	indicates	indicate	VERB
easat-3008	199	18	that	that	SCONJ
easat-3008	199	19	the	the	DET
easat-3008	199	20	independent	independent	ADJ
easat-3008	199	21	and	and	CCONJ
easat-3008	199	22	control	control	NOUN
easat-3008	199	23	variables	variable	NOUN
easat-3008	199	24	are	be	AUX
easat-3008	199	25	able	able	ADJ
easat-3008	199	26	to	to	PART
easat-3008	199	27	explain	explain	VERB
easat-3008	199	28	and	and	CCONJ
easat-3008	199	29	predict	predict	VERB
easat-3008	199	30	35.8	35.8	NUM
easat-3008	199	31	%	%	NOUN
easat-3008	199	32	of	of	ADP
easat-3008	199	33	the	the	DET
easat-3008	199	34	changes	change	NOUN
easat-3008	199	35	in	in	ADP
easat-3008	199	36	the	the	DET
easat-3008	199	37	dependent	dependent	ADJ
easat-3008	199	38	variable	variable	NOUN
easat-3008	199	39	.	.	PUNCT
easat-3008	200	1	in	in	ADP
easat-3008	200	2	addition	addition	NOUN
easat-3008	200	3	,	,	PUNCT
easat-3008	200	4	the	the	DET
easat-3008	200	5	significance	significance	NOUN
easat-3008	200	6	level	level	NOUN
easat-3008	200	7	of	of	ADP
easat-3008	200	8	wald	wald	PROPN
easat-3008	200	9	's	's	PART
easat-3008	200	10	statistic	statistic	NOUN
easat-3008	200	11	is	be	AUX
easat-3008	200	12	equal	equal	ADJ
easat-3008	200	13	to	to	ADP
easat-3008	200	14	0.000	0.000	NUM
easat-3008	200	15	,	,	PUNCT
easat-3008	200	16	which	which	PRON
easat-3008	200	17	shows	show	VERB
easat-3008	200	18	that	that	SCONJ
easat-3008	200	19	the	the	DET
easat-3008	200	20	regression	regression	NOUN
easat-3008	200	21	model	model	NOUN
easat-3008	200	22	is	be	AUX
easat-3008	200	23	properly	properly	ADV
easat-3008	200	24	fitted	fit	VERB
easat-3008	200	25	.	.	PUNCT
easat-3008	201	1	4680	4680	NUM
easat-3008	201	2	edelweiss	edelweiss	PROPN
easat-3008	201	3	applied	apply	VERB
easat-3008	201	4	science	science	NOUN
easat-3008	201	5	and	and	CCONJ
easat-3008	201	6	technology	technology	NOUN
easat-3008	201	7	issn	issn	PROPN
easat-3008	201	8	:	:	PUNCT
easat-3008	201	9	2576	2576	NUM
easat-3008	201	10	-	-	SYM
easat-3008	201	11	8484	8484	NUM
easat-3008	201	12	vol	vol	NOUN
easat-3008	201	13	.	.	PROPN
easat-3008	201	14	8	8	NUM
easat-3008	201	15	,	,	PUNCT
easat-3008	201	16	no	no	INTJ
easat-3008	201	17	.	.	NOUN
easat-3008	202	1	6	6	NUM
easat-3008	202	2	:	:	SYM
easat-3008	202	3	4672	4672	NUM
easat-3008	202	4	-	-	SYM
easat-3008	202	5	4682	4682	NUM
easat-3008	202	6	,	,	PUNCT
easat-3008	202	7	2024	2024	NUM
easat-3008	202	8	doi	doi	NOUN
easat-3008	202	9	:	:	PUNCT
easat-3008	202	10	10.55214/25768484.v8i6.3008	10.55214/25768484.v8i6.3008	NUM
easat-3008	202	11	©	©	ADP
easat-3008	202	12	2024	2024	NUM
easat-3008	202	13	by	by	ADP
easat-3008	202	14	the	the	DET
easat-3008	202	15	authors	author	NOUN
easat-3008	202	16	;	;	PUNCT
easat-3008	202	17	licensee	licensee	PROPN
easat-3008	202	18	learning	learn	VERB
easat-3008	202	19	gate	gate	NOUN
easat-3008	202	20	table	table	NOUN
easat-3008	202	21	2	2	NUM
easat-3008	202	22	.	.	PUNCT
easat-3008	203	1	the	the	DET
easat-3008	203	2	results	result	NOUN
easat-3008	203	3	of	of	ADP
easat-3008	203	4	the	the	DET
easat-3008	203	5	first	first	ADJ
easat-3008	203	6	research	research	NOUN
easat-3008	203	7	hypothesis	hypothesis	NOUN
easat-3008	203	8	test	test	NOUN
easat-3008	203	9	.	.	PUNCT
easat-3008	204	1	variable	variable	PROPN
easat-3008	204	2	cof	cof	PROPN
easat-3008	204	3	.	.	PROPN
easat-3008	205	1	sd	sd	ADP
easat-3008	205	2	z	z	PROPN
easat-3008	205	3	prob	prob	PROPN
easat-3008	205	4	ir	ir	PROPN
easat-3008	206	1	5.404	5.404	NUM
easat-3008	206	2	12.09	12.09	NUM
easat-3008	206	3	0.45	0.45	NUM
easat-3008	206	4	0.655	0.655	NUM
easat-3008	206	5	size	size	NOUN
easat-3008	206	6	-4.042	-4.042	NOUN
easat-3008	206	7	1.966	1.966	NUM
easat-3008	206	8	-2.06	-2.06	NUM
easat-3008	206	9	0.040	0.040	NUM
easat-3008	206	10	for	for	ADP
easat-3008	206	11	sale	sale	NOUN
easat-3008	206	12	-1.093	-1.093	NUM
easat-3008	206	13	2.817	2.817	NUM
easat-3008	206	14	-0.39	-0.39	NOUN
easat-3008	206	15	0.698	0.698	NUM
easat-3008	206	16	growth	growth	NOUN
easat-3008	206	17	-12.68	-12.68	PROPN
easat-3008	206	18	12.929	12.929	NUM
easat-3008	206	19	-0.98	-0.98	NUM
easat-3008	206	20	0.327	0.327	NUM
easat-3008	206	21	lev	lev	NOUN
easat-3008	206	22	29.371	29.371	NUM
easat-3008	206	23	11.470	11.470	NUM
easat-3008	206	24	2.56	2.56	NUM
easat-3008	206	25	0.010	0.010	NUM
easat-3008	206	26	risk	risk	NOUN
easat-3008	206	27	46.805	46.805	NUM
easat-3008	206	28	16.220	16.220	NUM
easat-3008	206	29	2.89	2.89	NUM
easat-3008	206	30	0.004	0.004	NUM
easat-3008	206	31	ins	in	NOUN
easat-3008	206	32	22.498	22.498	NUM
easat-3008	206	33	10.08	10.08	NUM
easat-3008	206	34	2.23	2.23	NUM
easat-3008	206	35	0.026	0.026	NUM
easat-3008	206	36	capex	capex	NOUN
easat-3008	206	37	3.229	3.229	NUM
easat-3008	206	38	5.443	5.443	NUM
easat-3008	206	39	0.59	0.59	NUM
easat-3008	206	40	0.553	0.553	NUM
easat-3008	206	41	c	c	NOUN
easat-3008	206	42	56.365	56.365	NUM
easat-3008	206	43	44.205	44.205	NUM
easat-3008	206	44	1.28	1.28	NUM
easat-3008	206	45	0.202	0.202	NUM
easat-3008	206	46	r	r	NOUN
easat-3008	206	47	0.3592	0.3592	NUM
easat-3008	207	1	wald	wald	NOUN
easat-3008	207	2	19.92	19.92	NUM
easat-3008	207	3	r2	r2	NOUN
easat-3008	207	4	0.3582	0.3582	NUM
easat-3008	207	5	prob	prob	NOUN
easat-3008	207	6	0.0100	0.0100	NUM
easat-3008	207	7	6.4	6.4	NUM
easat-3008	207	8	.	.	PUNCT
easat-3008	208	1	test	test	NOUN
easat-3008	208	2	of	of	ADP
easat-3008	208	3	the	the	DET
easat-3008	208	4	second	second	ADJ
easat-3008	208	5	hypothesis	hypothesis	NOUN
easat-3008	208	6	in	in	ADP
easat-3008	208	7	the	the	DET
easat-3008	208	8	second	second	ADJ
easat-3008	208	9	hypothesis	hypothesis	NOUN
easat-3008	208	10	of	of	ADP
easat-3008	208	11	the	the	DET
easat-3008	208	12	research	research	NOUN
easat-3008	208	13	,	,	PUNCT
easat-3008	208	14	it	it	PRON
easat-3008	208	15	was	be	AUX
easat-3008	208	16	stated	state	VERB
easat-3008	208	17	that	that	SCONJ
easat-3008	208	18	corporate	corporate	ADJ
easat-3008	208	19	governance	governance	NOUN
easat-3008	208	20	has	have	VERB
easat-3008	208	21	a	a	DET
easat-3008	208	22	modifying	modify	VERB
easat-3008	208	23	role	role	NOUN
easat-3008	208	24	in	in	ADP
easat-3008	208	25	influencing	influence	VERB
easat-3008	208	26	integrated	integrate	VERB
easat-3008	208	27	financial	financial	ADJ
easat-3008	208	28	reporting	reporting	NOUN
easat-3008	208	29	on	on	ADP
easat-3008	208	30	company	company	NOUN
easat-3008	208	31	value	value	NOUN
easat-3008	208	32	.	.	PUNCT
easat-3008	209	1	table	table	NOUN
easat-3008	209	2	3	3	NUM
easat-3008	209	3	shows	show	VERB
easat-3008	209	4	the	the	DET
easat-3008	209	5	results	result	NOUN
easat-3008	209	6	of	of	ADP
easat-3008	209	7	testing	test	VERB
easat-3008	209	8	this	this	DET
easat-3008	209	9	hypothesis	hypothesis	NOUN
easat-3008	209	10	.	.	PUNCT
easat-3008	210	1	according	accord	VERB
easat-3008	210	2	to	to	ADP
easat-3008	210	3	the	the	DET
easat-3008	210	4	results	result	NOUN
easat-3008	210	5	of	of	ADP
easat-3008	210	6	the	the	DET
easat-3008	210	7	mentioned	mention	VERB
easat-3008	210	8	table	table	NOUN
easat-3008	210	9	,	,	PUNCT
easat-3008	210	10	the	the	DET
easat-3008	210	11	significance	significance	NOUN
easat-3008	210	12	level	level	NOUN
easat-3008	210	13	obtained	obtain	VERB
easat-3008	210	14	for	for	ADP
easat-3008	210	15	the	the	DET
easat-3008	210	16	variable	variable	ADJ
easat-3008	210	17	statistic	statistic	NOUN
easat-3008	210	18	"	"	PUNCT
easat-3008	210	19	corporate	corporate	ADJ
easat-3008	210	20	governance*integrated	governance*integrate	VERB
easat-3008	210	21	financial	financial	ADJ
easat-3008	210	22	reporting	reporting	NOUN
easat-3008	210	23	"	"	PUNCT
easat-3008	210	24	is	be	AUX
easat-3008	210	25	equal	equal	ADJ
easat-3008	210	26	to	to	ADP
easat-3008	210	27	0.532	0.532	NUM
easat-3008	210	28	and	and	CCONJ
easat-3008	210	29	greater	great	ADJ
easat-3008	210	30	than	than	ADP
easat-3008	210	31	the	the	DET
easat-3008	210	32	expected	expect	VERB
easat-3008	210	33	error	error	NOUN
easat-3008	210	34	level	level	NOUN
easat-3008	210	35	of	of	ADP
easat-3008	210	36	0.05	0.05	NUM
easat-3008	210	37	;	;	PUNCT
easat-3008	210	38	and	and	CCONJ
easat-3008	210	39	it	it	PRON
easat-3008	210	40	indicates	indicate	VERB
easat-3008	210	41	that	that	SCONJ
easat-3008	210	42	corporate	corporate	ADJ
easat-3008	210	43	governance	governance	NOUN
easat-3008	210	44	does	do	AUX
easat-3008	210	45	not	not	PART
easat-3008	210	46	have	have	VERB
easat-3008	210	47	a	a	DET
easat-3008	210	48	modifying	modify	VERB
easat-3008	210	49	role	role	NOUN
easat-3008	210	50	in	in	ADP
easat-3008	210	51	influencing	influence	VERB
easat-3008	210	52	the	the	DET
easat-3008	210	53	integrated	integrate	VERB
easat-3008	210	54	financial	financial	ADJ
easat-3008	210	55	reporting	reporting	NOUN
easat-3008	210	56	on	on	ADP
easat-3008	210	57	the	the	DET
easat-3008	210	58	value	value	NOUN
easat-3008	210	59	of	of	ADP
easat-3008	210	60	the	the	DET
easat-3008	210	61	company	company	NOUN
easat-3008	210	62	.	.	PUNCT
easat-3008	211	1	the	the	DET
easat-3008	211	2	adjusted	adjust	VERB
easat-3008	211	3	coefficient	coefficient	NOUN
easat-3008	211	4	of	of	ADP
easat-3008	211	5	determination	determination	NOUN
easat-3008	211	6	is	be	AUX
easat-3008	211	7	equal	equal	ADJ
easat-3008	211	8	to	to	ADP
easat-3008	211	9	0.415	0.415	NUM
easat-3008	211	10	,	,	PUNCT
easat-3008	211	11	which	which	PRON
easat-3008	211	12	indicates	indicate	VERB
easat-3008	211	13	that	that	SCONJ
easat-3008	211	14	the	the	DET
easat-3008	211	15	independent	independent	ADJ
easat-3008	211	16	and	and	CCONJ
easat-3008	211	17	control	control	NOUN
easat-3008	211	18	variables	variable	NOUN
easat-3008	211	19	are	be	AUX
easat-3008	211	20	able	able	ADJ
easat-3008	211	21	to	to	PART
easat-3008	211	22	explain	explain	VERB
easat-3008	211	23	and	and	CCONJ
easat-3008	211	24	predict	predict	VERB
easat-3008	211	25	41.5	41.5	NUM
easat-3008	211	26	%	%	NOUN
easat-3008	211	27	of	of	ADP
easat-3008	211	28	the	the	DET
easat-3008	211	29	changes	change	NOUN
easat-3008	211	30	in	in	ADP
easat-3008	211	31	the	the	DET
easat-3008	211	32	dependent	dependent	ADJ
easat-3008	211	33	variable	variable	NOUN
easat-3008	211	34	.	.	PUNCT
easat-3008	212	1	in	in	ADP
easat-3008	212	2	addition	addition	NOUN
easat-3008	212	3	,	,	PUNCT
easat-3008	212	4	the	the	DET
easat-3008	212	5	significance	significance	NOUN
easat-3008	212	6	level	level	NOUN
easat-3008	212	7	of	of	ADP
easat-3008	212	8	wald	wald	PROPN
easat-3008	212	9	's	's	PART
easat-3008	212	10	statistic	statistic	NOUN
easat-3008	212	11	is	be	AUX
easat-3008	212	12	equal	equal	ADJ
easat-3008	212	13	to	to	ADP
easat-3008	212	14	0.000	0.000	NUM
easat-3008	212	15	,	,	PUNCT
easat-3008	212	16	which	which	PRON
easat-3008	212	17	shows	show	VERB
easat-3008	212	18	that	that	SCONJ
easat-3008	212	19	the	the	DET
easat-3008	212	20	regression	regression	NOUN
easat-3008	212	21	model	model	NOUN
easat-3008	212	22	is	be	AUX
easat-3008	212	23	properly	properly	ADV
easat-3008	212	24	fitted	fit	VERB
easat-3008	212	25	.	.	PUNCT
easat-3008	213	1	table	table	NOUN
easat-3008	213	2	3	3	NUM
easat-3008	213	3	.	.	PUNCT
easat-3008	214	1	the	the	DET
easat-3008	214	2	results	result	NOUN
easat-3008	214	3	of	of	ADP
easat-3008	214	4	the	the	DET
easat-3008	214	5	second	second	ADJ
easat-3008	214	6	research	research	NOUN
easat-3008	214	7	hypothesis	hypothesis	NOUN
easat-3008	214	8	test	test	NOUN
easat-3008	214	9	.	.	PUNCT
easat-3008	215	1	variable	variable	PROPN
easat-3008	215	2	cof	cof	PROPN
easat-3008	215	3	sd	sd	ADP
easat-3008	215	4	z	z	PROPN
easat-3008	215	5	prob	prob	PROPN
easat-3008	215	6	cog	cog	PROPN
easat-3008	215	7	16.338	16.338	NUM
easat-3008	215	8	10.087	10.087	NUM
easat-3008	215	9	1.62	1.62	NUM
easat-3008	215	10	0.104	0.104	NUM
easat-3008	215	11	ir*cog	ir*cog	PROPN
easat-3008	215	12	16.726	16.726	NUM
easat-3008	215	13	26.745	26.745	NUM
easat-3008	215	14	0.63	0.63	NUM
easat-3008	215	15	0.532	0.532	NUM
easat-3008	215	16	size	size	NOUN
easat-3008	215	17	-4.470	-4.470	ADP
easat-3008	215	18	1.995	1.995	NUM
easat-3008	215	19	-2.24	-2.24	NUM
easat-3008	215	20	0.025	0.025	NUM
easat-3008	215	21	forsale	forsale	NOUN
easat-3008	215	22	-0.441	-0.441	NUM
easat-3008	215	23	2.727	2.727	NUM
easat-3008	215	24	-0.16	-0.16	NUM
easat-3008	215	25	0.871	0.871	NUM
easat-3008	215	26	growth	growth	NOUN
easat-3008	215	27	-8.944	-8.944	PUNCT
easat-3008	215	28	12.696	12.696	NUM
easat-3008	215	29	-0.70	-0.70	NUM
easat-3008	215	30	0.481	0.481	NUM
easat-3008	215	31	lev	lev	NOUN
easat-3008	215	32	16.394	16.394	NUM
easat-3008	215	33	13.655	13.655	NUM
easat-3008	215	34	1.20	1.20	NUM
easat-3008	215	35	0.230	0.230	NUM
easat-3008	215	36	risk	risk	NOUN
easat-3008	215	37	52.888	52.888	NUM
easat-3008	215	38	15.630	15.630	NUM
easat-3008	215	39	3.38	3.38	NUM
easat-3008	215	40	0.001	0.001	NUM
easat-3008	215	41	ins	in	NOUN
easat-3008	215	42	26.03	26.03	NUM
easat-3008	215	43	10.772	10.772	NUM
easat-3008	215	44	2.42	2.42	NUM
easat-3008	215	45	0.016	0.016	NUM
easat-3008	215	46	capex	capex	NOUN
easat-3008	215	47	4.742	4.742	NUM
easat-3008	215	48	5.490	5.490	NUM
easat-3008	215	49	0.86	0.86	NUM
easat-3008	215	50	0.388	0.388	NUM
easat-3008	215	51	c	c	NOUN
easat-3008	215	52	56.345	56.345	NUM
easat-3008	215	53	44.146	44.146	NUM
easat-3008	215	54	1.28	1.28	NUM
easat-3008	215	55	0.202	0.202	NUM
easat-3008	215	56	r	r	NOUN
easat-3008	215	57	0.4159	0.4159	NUM
easat-3008	215	58	wald	wald	NOUN
easat-3008	215	59	25.73	25.73	NUM
easat-3008	215	60	r2	r2	NOUN
easat-3008	215	61	0.4115	0.4115	NUM
easat-3008	215	62	prob	prob	NOUN
easat-3008	215	63	0.0000	0.0000	NUM
easat-3008	215	64	7	7	NUM
easat-3008	215	65	.	.	PUNCT
easat-3008	215	66	discussion	discussion	NOUN
easat-3008	215	67	and	and	CCONJ
easat-3008	215	68	conclusion	conclusion	NOUN
easat-3008	215	69	in	in	ADP
easat-3008	215	70	the	the	DET
easat-3008	215	71	first	first	ADJ
easat-3008	215	72	hypothesis	hypothesis	NOUN
easat-3008	215	73	of	of	ADP
easat-3008	215	74	the	the	DET
easat-3008	215	75	research	research	NOUN
easat-3008	215	76	,	,	PUNCT
easat-3008	215	77	the	the	DET
easat-3008	215	78	effect	effect	NOUN
easat-3008	215	79	of	of	ADP
easat-3008	215	80	integrated	integrated	ADJ
easat-3008	215	81	financial	financial	ADJ
easat-3008	215	82	reporting	reporting	NOUN
easat-3008	215	83	on	on	ADP
easat-3008	215	84	the	the	DET
easat-3008	215	85	value	value	NOUN
easat-3008	215	86	of	of	ADP
easat-3008	215	87	the	the	DET
easat-3008	215	88	company	company	NOUN
easat-3008	215	89	is	be	AUX
easat-3008	215	90	tested	test	VERB
easat-3008	215	91	.	.	PUNCT
easat-3008	216	1	the	the	DET
easat-3008	216	2	results	result	NOUN
easat-3008	216	3	of	of	ADP
easat-3008	216	4	the	the	DET
easat-3008	216	5	test	test	NOUN
easat-3008	216	6	of	of	ADP
easat-3008	216	7	this	this	DET
easat-3008	216	8	research	research	NOUN
easat-3008	216	9	hypothesis	hypothesis	NOUN
easat-3008	216	10	indicated	indicate	VERB
easat-3008	216	11	that	that	SCONJ
easat-3008	216	12	integrated	integrate	VERB
easat-3008	216	13	financial	financial	ADJ
easat-3008	216	14	reporting	reporting	NOUN
easat-3008	216	15	does	do	AUX
easat-3008	216	16	not	not	PART
easat-3008	216	17	have	have	VERB
easat-3008	216	18	a	a	DET
easat-3008	216	19	significant	significant	ADJ
easat-3008	216	20	effect	effect	NOUN
easat-3008	216	21	on	on	ADP
easat-3008	216	22	the	the	DET
easat-3008	216	23	value	value	NOUN
easat-3008	216	24	of	of	ADP
easat-3008	216	25	the	the	DET
easat-3008	216	26	company	company	NOUN
easat-3008	216	27	.	.	PUNCT
easat-3008	217	1	when	when	SCONJ
easat-3008	217	2	the	the	DET
easat-3008	217	3	impact	impact	NOUN
easat-3008	217	4	of	of	ADP
easat-3008	217	5	integrated	integrate	VERB
easat-3008	217	6	corporate	corporate	ADJ
easat-3008	217	7	reporting	reporting	NOUN
easat-3008	217	8	on	on	ADP
easat-3008	217	9	company	company	NOUN
easat-3008	217	10	value	value	NOUN
easat-3008	217	11	is	be	AUX
easat-3008	217	12	examined	examine	VERB
easat-3008	217	13	,	,	PUNCT
easat-3008	217	14	there	there	PRON
easat-3008	217	15	are	be	VERB
easat-3008	217	16	two	two	NUM
easat-3008	217	17	opposing	opposing	ADJ
easat-3008	217	18	views	view	NOUN
easat-3008	217	19	.	.	PUNCT
easat-3008	218	1	according	accord	VERB
easat-3008	218	2	to	to	ADP
easat-3008	218	3	the	the	DET
easat-3008	218	4	first	first	ADJ
easat-3008	218	5	point	point	NOUN
easat-3008	218	6	of	of	ADP
easat-3008	218	7	view	view	NOUN
easat-3008	218	8	,	,	PUNCT
easat-3008	218	9	companies	company	NOUN
easat-3008	218	10	that	that	PRON
easat-3008	218	11	are	be	AUX
easat-3008	218	12	more	more	ADV
easat-3008	218	13	committed	committed	ADJ
easat-3008	218	14	to	to	ADP
easat-3008	218	15	integrated	integrate	VERB
easat-3008	218	16	reporting	reporting	NOUN
easat-3008	218	17	activities	activity	NOUN
easat-3008	218	18	incur	incur	VERB
easat-3008	218	19	additional	additional	ADJ
easat-3008	218	20	costs	cost	NOUN
easat-3008	218	21	that	that	PRON
easat-3008	218	22	reduce	reduce	VERB
easat-3008	218	23	their	their	PRON
easat-3008	218	24	profitability	profitability	NOUN
easat-3008	218	25	.	.	PUNCT
easat-3008	219	1	on	on	ADP
easat-3008	219	2	the	the	DET
easat-3008	219	3	other	other	ADJ
easat-3008	219	4	hand	hand	NOUN
easat-3008	219	5	,	,	PUNCT
easat-3008	219	6	the	the	DET
easat-3008	219	7	argument	argument	NOUN
easat-3008	219	8	that	that	SCONJ
easat-3008	219	9	the	the	DET
easat-3008	219	10	clear	clear	ADJ
easat-3008	219	11	and	and	CCONJ
easat-3008	219	12	complete	complete	ADJ
easat-3008	219	13	presentation	presentation	NOUN
easat-3008	219	14	of	of	ADP
easat-3008	219	15	all	all	DET
easat-3008	219	16	the	the	DET
easat-3008	219	17	company	company	NOUN
easat-3008	219	18	's	's	PART
easat-3008	219	19	vital	vital	ADJ
easat-3008	219	20	information	information	NOUN
easat-3008	219	21	causes	cause	VERB
easat-3008	219	22	the	the	DET
easat-3008	219	23	competitors	competitor	NOUN
easat-3008	219	24	to	to	PART
easat-3008	219	25	benefit	benefit	VERB
easat-3008	219	26	from	from	ADP
easat-3008	219	27	the	the	DET
easat-3008	219	28	disclosed	disclose	VERB
easat-3008	219	29	4681	4681	NUM
easat-3008	219	30	edelweiss	edelweiss	PROPN
easat-3008	219	31	applied	apply	VERB
easat-3008	219	32	science	science	NOUN
easat-3008	219	33	and	and	CCONJ
easat-3008	219	34	technology	technology	NOUN
easat-3008	219	35	issn	issn	PROPN
easat-3008	219	36	:	:	PUNCT
easat-3008	219	37	2576	2576	NUM
easat-3008	219	38	-	-	SYM
easat-3008	219	39	8484	8484	NUM
easat-3008	219	40	vol	vol	NOUN
easat-3008	219	41	.	.	PROPN
easat-3008	219	42	8	8	NUM
easat-3008	219	43	,	,	PUNCT
easat-3008	219	44	no	no	INTJ
easat-3008	219	45	.	.	NOUN
easat-3008	220	1	6	6	NUM
easat-3008	220	2	:	:	SYM
easat-3008	220	3	4672	4672	NUM
easat-3008	220	4	-	-	SYM
easat-3008	220	5	4682	4682	NUM
easat-3008	220	6	,	,	PUNCT
easat-3008	220	7	2024	2024	NUM
easat-3008	220	8	doi	doi	NOUN
easat-3008	220	9	:	:	PUNCT
easat-3008	220	10	10.55214/25768484.v8i6.3008	10.55214/25768484.v8i6.3008	NUM
easat-3008	220	11	©	©	ADP
easat-3008	220	12	2024	2024	NUM
easat-3008	220	13	by	by	ADP
easat-3008	220	14	the	the	DET
easat-3008	220	15	authors	author	NOUN
easat-3008	220	16	;	;	PUNCT
easat-3008	220	17	licensee	licensee	PROPN
easat-3008	220	18	learning	learn	VERB
easat-3008	220	19	gate	gate	PROPN
easat-3008	220	20	information	information	NOUN
easat-3008	220	21	about	about	ADP
easat-3008	220	22	the	the	DET
easat-3008	220	23	company	company	NOUN
easat-3008	220	24	's	's	PART
easat-3008	220	25	goals	goal	NOUN
easat-3008	220	26	and	and	CCONJ
easat-3008	220	27	plans	plan	NOUN
easat-3008	220	28	in	in	ADP
easat-3008	220	29	a	a	DET
easat-3008	220	30	competitive	competitive	ADJ
easat-3008	220	31	market	market	NOUN
easat-3008	220	32	and	and	CCONJ
easat-3008	220	33	causes	cause	VERB
easat-3008	220	34	the	the	DET
easat-3008	220	35	reduction	reduction	NOUN
easat-3008	220	36	of	of	ADP
easat-3008	220	37	the	the	DET
easat-3008	220	38	companies	company	NOUN
easat-3008	220	39	'	'	PART
easat-3008	220	40	competitive	competitive	ADJ
easat-3008	220	41	power	power	NOUN
easat-3008	220	42	and	and	CCONJ
easat-3008	220	43	consequently	consequently	ADV
easat-3008	220	44	the	the	DET
easat-3008	220	45	reduction	reduction	NOUN
easat-3008	220	46	it	it	PRON
easat-3008	220	47	provides	provide	VERB
easat-3008	220	48	the	the	DET
easat-3008	220	49	value	value	NOUN
easat-3008	220	50	of	of	ADP
easat-3008	220	51	the	the	DET
easat-3008	220	52	company	company	NOUN
easat-3008	220	53	(	(	PUNCT
easat-3008	220	54	abol	abol	PROPN
easat-3008	220	55	-	-	PUNCT
easat-3008	220	56	fathi	fathi	PROPN
easat-3008	220	57	,	,	PUNCT
easat-3008	220	58	2019	2019	NUM
easat-3008	220	59	)	)	PUNCT
easat-3008	220	60	.	.	PUNCT
easat-3008	221	1	therefore	therefore	ADV
easat-3008	221	2	,	,	PUNCT
easat-3008	221	3	it	it	PRON
easat-3008	221	4	is	be	AUX
easat-3008	221	5	expected	expect	VERB
easat-3008	221	6	that	that	SCONJ
easat-3008	221	7	there	there	PRON
easat-3008	221	8	is	be	VERB
easat-3008	221	9	an	an	DET
easat-3008	221	10	inverse	inverse	NOUN
easat-3008	221	11	relationship	relationship	NOUN
easat-3008	221	12	between	between	ADP
easat-3008	221	13	the	the	DET
easat-3008	221	14	company	company	NOUN
easat-3008	221	15	's	's	PART
easat-3008	221	16	integrated	integrate	VERB
easat-3008	221	17	reporting	reporting	NOUN
easat-3008	221	18	disclosure	disclosure	NOUN
easat-3008	221	19	and	and	CCONJ
easat-3008	221	20	the	the	DET
easat-3008	221	21	company	company	NOUN
easat-3008	221	22	's	's	PART
easat-3008	221	23	value	value	NOUN
easat-3008	221	24	(	(	PUNCT
easat-3008	221	25	badawi	badawi	ADJ
easat-3008	221	26	,	,	PUNCT
easat-3008	221	27	2017	2017	NUM
easat-3008	221	28	;	;	PUNCT
easat-3008	221	29	airedale	airedale	NOUN
easat-3008	221	30	,	,	PUNCT
easat-3008	221	31	2019	2019	NUM
easat-3008	221	32	:	:	PUNCT
easat-3008	221	33	ferro	ferro	NOUN
easat-3008	221	34	,	,	PUNCT
easat-3008	221	35	2016	2016	NUM
easat-3008	221	36	)	)	PUNCT
easat-3008	221	37	,	,	PUNCT
easat-3008	221	38	but	but	CCONJ
easat-3008	221	39	according	accord	VERB
easat-3008	221	40	to	to	ADP
easat-3008	221	41	the	the	DET
easat-3008	221	42	second	second	ADJ
easat-3008	221	43	perspective	perspective	NOUN
easat-3008	221	44	,	,	PUNCT
easat-3008	221	45	companies	company	NOUN
easat-3008	221	46	that	that	PRON
easat-3008	221	47	engage	engage	VERB
easat-3008	221	48	in	in	ADP
easat-3008	221	49	reporting	reporting	NOUN
easat-3008	221	50	activities	activity	NOUN
easat-3008	221	51	they	they	PRON
easat-3008	221	52	have	have	VERB
easat-3008	221	53	more	more	ADJ
easat-3008	221	54	commitment	commitment	NOUN
easat-3008	221	55	,	,	PUNCT
easat-3008	221	56	they	they	PRON
easat-3008	221	57	can	can	AUX
easat-3008	221	58	gain	gain	VERB
easat-3008	221	59	more	more	ADJ
easat-3008	221	60	value	value	NOUN
easat-3008	221	61	in	in	ADP
easat-3008	221	62	the	the	DET
easat-3008	221	63	market	market	NOUN
easat-3008	221	64	.	.	PUNCT
easat-3008	222	1	based	base	VERB
easat-3008	222	2	on	on	ADP
easat-3008	222	3	this	this	PRON
easat-3008	222	4	,	,	PUNCT
easat-3008	222	5	it	it	PRON
easat-3008	222	6	can	can	AUX
easat-3008	222	7	be	be	AUX
easat-3008	222	8	argued	argue	VERB
easat-3008	222	9	that	that	SCONJ
easat-3008	222	10	participation	participation	NOUN
easat-3008	222	11	in	in	ADP
easat-3008	222	12	integrated	integrated	ADJ
easat-3008	222	13	reporting	reporting	NOUN
easat-3008	222	14	can	can	AUX
easat-3008	222	15	improve	improve	VERB
easat-3008	222	16	the	the	DET
easat-3008	222	17	company	company	NOUN
easat-3008	222	18	's	's	PART
easat-3008	222	19	value	value	NOUN
easat-3008	222	20	by	by	ADP
easat-3008	222	21	improving	improve	VERB
easat-3008	222	22	the	the	DET
easat-3008	222	23	flow	flow	NOUN
easat-3008	222	24	of	of	ADP
easat-3008	222	25	information	information	NOUN
easat-3008	222	26	between	between	ADP
easat-3008	222	27	managers	manager	NOUN
easat-3008	222	28	and	and	CCONJ
easat-3008	222	29	shareholders	shareholder	NOUN
easat-3008	222	30	.	.	PUNCT
easat-3008	223	1	(	(	PUNCT
easat-3008	223	2	bart	bart	PROPN
easat-3008	223	3	et	et	PROPN
easat-3008	223	4	al	al	PROPN
easat-3008	223	5	,	,	PUNCT
easat-3008	223	6	2017	2017	NUM
easat-3008	223	7	)	)	PUNCT
easat-3008	223	8	.	.	PUNCT
easat-3008	224	1	the	the	DET
easat-3008	224	2	results	result	NOUN
easat-3008	224	3	and	and	CCONJ
easat-3008	224	4	findings	finding	NOUN
easat-3008	224	5	of	of	ADP
easat-3008	224	6	the	the	DET
easat-3008	224	7	first	first	ADJ
easat-3008	224	8	research	research	NOUN
easat-3008	224	9	hypothesis	hypothesis	NOUN
easat-3008	224	10	are	be	AUX
easat-3008	224	11	contrary	contrary	ADJ
easat-3008	224	12	to	to	ADP
easat-3008	224	13	the	the	DET
easat-3008	224	14	above	above	ADJ
easat-3008	224	15	views	view	NOUN
easat-3008	224	16	.	.	PUNCT
easat-3008	225	1	it	it	PRON
easat-3008	225	2	seems	seem	VERB
easat-3008	225	3	that	that	SCONJ
easat-3008	225	4	in	in	ADP
easat-3008	225	5	the	the	DET
easat-3008	225	6	iraqi	iraqi	ADJ
easat-3008	225	7	capital	capital	NOUN
easat-3008	225	8	market	market	NOUN
easat-3008	225	9	,	,	PUNCT
easat-3008	225	10	integrated	integrate	VERB
easat-3008	225	11	financial	financial	ADJ
easat-3008	225	12	reporting	reporting	NOUN
easat-3008	225	13	tools	tool	NOUN
easat-3008	225	14	can	can	AUX
easat-3008	225	15	not	not	PART
easat-3008	225	16	help	help	VERB
easat-3008	225	17	the	the	DET
easat-3008	225	18	shareholders	shareholder	NOUN
easat-3008	225	19	in	in	ADP
easat-3008	225	20	evaluating	evaluate	VERB
easat-3008	225	21	the	the	DET
easat-3008	225	22	company	company	NOUN
easat-3008	225	23	's	's	PART
easat-3008	225	24	value	value	NOUN
easat-3008	225	25	,	,	PUNCT
easat-3008	225	26	and	and	CCONJ
easat-3008	225	27	other	other	ADJ
easat-3008	225	28	factors	factor	NOUN
easat-3008	225	29	affecting	affect	VERB
easat-3008	225	30	the	the	DET
easat-3008	225	31	stock	stock	NOUN
easat-3008	225	32	price	price	NOUN
easat-3008	225	33	(	(	PUNCT
easat-3008	225	34	company	company	NOUN
easat-3008	225	35	's	's	PART
easat-3008	225	36	value	value	NOUN
easat-3008	225	37	)	)	PUNCT
easat-3008	225	38	are	be	AUX
easat-3008	225	39	considered	consider	VERB
easat-3008	225	40	by	by	ADP
easat-3008	225	41	the	the	DET
easat-3008	225	42	shareholders	shareholder	NOUN
easat-3008	225	43	.	.	PUNCT
easat-3008	226	1	in	in	ADP
easat-3008	226	2	the	the	DET
easat-3008	226	3	second	second	ADJ
easat-3008	226	4	hypothesis	hypothesis	NOUN
easat-3008	226	5	of	of	ADP
easat-3008	226	6	the	the	DET
easat-3008	226	7	research	research	NOUN
easat-3008	226	8	,	,	PUNCT
easat-3008	226	9	it	it	PRON
easat-3008	226	10	was	be	AUX
easat-3008	226	11	stated	state	VERB
easat-3008	226	12	that	that	SCONJ
easat-3008	226	13	corporate	corporate	ADJ
easat-3008	226	14	governance	governance	NOUN
easat-3008	226	15	has	have	VERB
easat-3008	226	16	a	a	DET
easat-3008	226	17	modifying	modify	VERB
easat-3008	226	18	role	role	NOUN
easat-3008	226	19	in	in	ADP
easat-3008	226	20	influencing	influence	VERB
easat-3008	226	21	integrated	integrate	VERB
easat-3008	226	22	financial	financial	ADJ
easat-3008	226	23	reporting	reporting	NOUN
easat-3008	226	24	on	on	ADP
easat-3008	226	25	company	company	NOUN
easat-3008	226	26	value	value	NOUN
easat-3008	226	27	.	.	PUNCT
easat-3008	227	1	the	the	DET
easat-3008	227	2	results	result	NOUN
easat-3008	227	3	and	and	CCONJ
easat-3008	227	4	findings	finding	NOUN
easat-3008	227	5	of	of	ADP
easat-3008	227	6	the	the	DET
easat-3008	227	7	research	research	NOUN
easat-3008	227	8	indicate	indicate	VERB
easat-3008	227	9	that	that	SCONJ
easat-3008	227	10	corporate	corporate	ADJ
easat-3008	227	11	governance	governance	NOUN
easat-3008	227	12	does	do	AUX
easat-3008	227	13	not	not	PART
easat-3008	227	14	have	have	VERB
easat-3008	227	15	a	a	DET
easat-3008	227	16	modifying	modify	VERB
easat-3008	227	17	role	role	NOUN
easat-3008	227	18	in	in	ADP
easat-3008	227	19	influencing	influence	VERB
easat-3008	227	20	integrated	integrate	VERB
easat-3008	227	21	financial	financial	ADJ
easat-3008	227	22	reporting	reporting	NOUN
easat-3008	227	23	on	on	ADP
easat-3008	227	24	company	company	NOUN
easat-3008	227	25	value	value	NOUN
easat-3008	227	26	.	.	PUNCT
easat-3008	228	1	the	the	DET
easat-3008	228	2	disclosure	disclosure	NOUN
easat-3008	228	3	of	of	ADP
easat-3008	228	4	integrated	integrate	VERB
easat-3008	228	5	commercial	commercial	ADJ
easat-3008	228	6	information	information	NOUN
easat-3008	228	7	helps	help	VERB
easat-3008	228	8	to	to	PART
easat-3008	228	9	develop	develop	VERB
easat-3008	228	10	the	the	DET
easat-3008	228	11	disclosure	disclosure	NOUN
easat-3008	228	12	and	and	CCONJ
easat-3008	228	13	levels	level	NOUN
easat-3008	228	14	of	of	ADP
easat-3008	228	15	transparency	transparency	NOUN
easat-3008	228	16	and	and	CCONJ
easat-3008	228	17	clarity	clarity	NOUN
easat-3008	228	18	of	of	ADP
easat-3008	228	19	information	information	NOUN
easat-3008	228	20	and	and	CCONJ
easat-3008	228	21	also	also	ADV
easat-3008	228	22	causes	cause	VERB
easat-3008	228	23	a	a	DET
easat-3008	228	24	better	well	ADJ
easat-3008	228	25	evaluation	evaluation	NOUN
easat-3008	228	26	of	of	ADP
easat-3008	228	27	the	the	DET
easat-3008	228	28	company	company	NOUN
easat-3008	228	29	's	's	PART
easat-3008	228	30	performance	performance	NOUN
easat-3008	228	31	as	as	ADV
easat-3008	228	32	well	well	ADV
easat-3008	228	33	as	as	ADP
easat-3008	228	34	a	a	DET
easat-3008	228	35	better	well	ADJ
easat-3008	228	36	evaluation	evaluation	NOUN
easat-3008	228	37	of	of	ADP
easat-3008	228	38	the	the	DET
easat-3008	228	39	sustainability	sustainability	NOUN
easat-3008	228	40	and	and	CCONJ
easat-3008	228	41	development	development	NOUN
easat-3008	228	42	of	of	ADP
easat-3008	228	43	the	the	DET
easat-3008	228	44	company	company	NOUN
easat-3008	228	45	.	.	PUNCT
easat-3008	229	1	it	it	PRON
easat-3008	229	2	can	can	AUX
easat-3008	229	3	also	also	ADV
easat-3008	229	4	be	be	AUX
easat-3008	229	5	said	say	VERB
easat-3008	229	6	that	that	SCONJ
easat-3008	229	7	the	the	DET
easat-3008	229	8	value	value	NOUN
easat-3008	229	9	of	of	ADP
easat-3008	229	10	the	the	DET
easat-3008	229	11	company	company	NOUN
easat-3008	229	12	is	be	AUX
easat-3008	229	13	created	create	VERB
easat-3008	229	14	when	when	SCONJ
easat-3008	229	15	that	that	DET
easat-3008	229	16	company	company	NOUN
easat-3008	229	17	creates	create	VERB
easat-3008	229	18	benefits	benefit	NOUN
easat-3008	229	19	for	for	ADP
easat-3008	229	20	its	its	PRON
easat-3008	229	21	main	main	ADJ
easat-3008	229	22	stakeholders	stakeholder	NOUN
easat-3008	229	23	.	.	PUNCT
easat-3008	230	1	second	second	ADJ
easat-3008	230	2	,	,	PUNCT
easat-3008	230	3	participation	participation	NOUN
easat-3008	230	4	in	in	ADP
easat-3008	230	5	integrated	integrated	ADJ
easat-3008	230	6	reporting	reporting	NOUN
easat-3008	230	7	can	can	AUX
easat-3008	230	8	lead	lead	VERB
easat-3008	230	9	to	to	ADP
easat-3008	230	10	the	the	DET
easat-3008	230	11	establishment	establishment	NOUN
easat-3008	230	12	of	of	ADP
easat-3008	230	13	coordination	coordination	NOUN
easat-3008	230	14	between	between	ADP
easat-3008	230	15	the	the	DET
easat-3008	230	16	company	company	NOUN
easat-3008	230	17	's	's	PART
easat-3008	230	18	goals	goal	NOUN
easat-3008	230	19	and	and	CCONJ
easat-3008	230	20	society	society	NOUN
easat-3008	230	21	's	's	PART
easat-3008	230	22	norms	norm	NOUN
easat-3008	230	23	and	and	CCONJ
easat-3008	230	24	lead	lead	VERB
easat-3008	230	25	to	to	ADP
easat-3008	230	26	the	the	DET
easat-3008	230	27	legitimacy	legitimacy	NOUN
easat-3008	230	28	of	of	ADP
easat-3008	230	29	the	the	DET
easat-3008	230	30	company	company	NOUN
easat-3008	230	31	's	's	PART
easat-3008	230	32	operations	operation	NOUN
easat-3008	230	33	and	and	CCONJ
easat-3008	230	34	the	the	DET
easat-3008	230	35	increase	increase	NOUN
easat-3008	230	36	of	of	ADP
easat-3008	230	37	the	the	DET
easat-3008	230	38	company	company	NOUN
easat-3008	230	39	's	's	PART
easat-3008	230	40	credibility	credibility	NOUN
easat-3008	230	41	and	and	CCONJ
easat-3008	230	42	image	image	NOUN
easat-3008	230	43	.	.	PUNCT
easat-3008	231	1	thirdly	thirdly	ADV
easat-3008	231	2	,	,	PUNCT
easat-3008	231	3	the	the	DET
easat-3008	231	4	commitment	commitment	NOUN
easat-3008	231	5	to	to	ADP
easat-3008	231	6	more	more	ADJ
easat-3008	231	7	disclosure	disclosure	NOUN
easat-3008	231	8	of	of	ADP
easat-3008	231	9	the	the	DET
easat-3008	231	10	company	company	NOUN
easat-3008	231	11	's	's	PART
easat-3008	231	12	integrated	integrate	VERB
easat-3008	231	13	reporting	reporting	NOUN
easat-3008	231	14	can	can	AUX
easat-3008	231	15	be	be	AUX
easat-3008	231	16	a	a	DET
easat-3008	231	17	useful	useful	ADJ
easat-3008	231	18	way	way	NOUN
easat-3008	231	19	to	to	PART
easat-3008	231	20	gain	gain	VERB
easat-3008	231	21	the	the	DET
easat-3008	231	22	support	support	NOUN
easat-3008	231	23	of	of	ADP
easat-3008	231	24	the	the	DET
easat-3008	231	25	companies	company	NOUN
easat-3008	231	26	'	'	PART
easat-3008	231	27	influential	influential	ADJ
easat-3008	231	28	stakeholders	stakeholder	NOUN
easat-3008	231	29	,	,	PUNCT
easat-3008	231	30	such	such	ADJ
easat-3008	231	31	as	as	ADP
easat-3008	231	32	shareholders	shareholder	NOUN
easat-3008	231	33	,	,	PUNCT
easat-3008	231	34	which	which	PRON
easat-3008	231	35	increases	increase	VERB
easat-3008	231	36	the	the	DET
easat-3008	231	37	company	company	NOUN
easat-3008	231	38	's	's	PART
easat-3008	231	39	ability	ability	NOUN
easat-3008	231	40	to	to	PART
easat-3008	231	41	create	create	VERB
easat-3008	231	42	value	value	NOUN
easat-3008	231	43	and	and	CCONJ
easat-3008	231	44	profitability	profitability	NOUN
easat-3008	231	45	(	(	PUNCT
easat-3008	231	46	chen	chen	PROPN
easat-3008	231	47	,	,	PUNCT
easat-3008	231	48	2010	2010	NUM
easat-3008	231	49	)	)	PUNCT
easat-3008	231	50	.	.	PUNCT
easat-3008	232	1	fourthly	fourthly	ADV
easat-3008	232	2	,	,	PUNCT
easat-3008	232	3	the	the	DET
easat-3008	232	4	commitment	commitment	NOUN
easat-3008	232	5	more	more	ADV
easat-3008	232	6	integrated	integrate	VERB
easat-3008	232	7	reporting	reporting	NOUN
easat-3008	232	8	through	through	ADP
easat-3008	232	9	more	more	ADJ
easat-3008	232	10	disclosure	disclosure	NOUN
easat-3008	232	11	can	can	AUX
easat-3008	232	12	facilitate	facilitate	VERB
easat-3008	232	13	access	access	NOUN
easat-3008	232	14	to	to	ADP
easat-3008	232	15	necessary	necessary	ADJ
easat-3008	232	16	disclosures	disclosure	NOUN
easat-3008	232	17	such	such	ADJ
easat-3008	232	18	as	as	ADP
easat-3008	232	19	capital	capital	NOUN
easat-3008	232	20	and	and	CCONJ
easat-3008	232	21	commercial	commercial	ADJ
easat-3008	232	22	contracts	contract	NOUN
easat-3008	232	23	by	by	ADP
easat-3008	232	24	reducing	reduce	VERB
easat-3008	232	25	political	political	ADJ
easat-3008	232	26	and	and	CCONJ
easat-3008	232	27	security	security	NOUN
easat-3008	232	28	costs	cost	NOUN
easat-3008	232	29	through	through	ADP
easat-3008	232	30	increasing	increase	VERB
easat-3008	232	31	company	company	NOUN
easat-3008	232	32	value	value	NOUN
easat-3008	232	33	.	.	PUNCT
easat-3008	233	1	(	(	PUNCT
easat-3008	233	2	marangori	marangori	INTJ
easat-3008	233	3	,	,	PUNCT
easat-3008	233	4	2019	2019	NUM
easat-3008	233	5	)	)	PUNCT
easat-3008	233	6	the	the	DET
easat-3008	233	7	results	result	NOUN
easat-3008	233	8	and	and	CCONJ
easat-3008	233	9	findings	finding	NOUN
easat-3008	233	10	of	of	ADP
easat-3008	233	11	this	this	DET
easat-3008	233	12	hypothesis	hypothesis	NOUN
easat-3008	233	13	are	be	AUX
easat-3008	233	14	contrary	contrary	ADJ
easat-3008	233	15	to	to	ADP
easat-3008	233	16	the	the	DET
easat-3008	233	17	aforementioned	aforementioned	ADJ
easat-3008	233	18	theoretical	theoretical	ADJ
easat-3008	233	19	foundations	foundation	NOUN
easat-3008	233	20	.	.	PUNCT
easat-3008	234	1	it	it	PRON
easat-3008	234	2	seems	seem	VERB
easat-3008	234	3	that	that	SCONJ
easat-3008	234	4	in	in	ADP
easat-3008	234	5	the	the	DET
easat-3008	234	6	iraqi	iraqi	ADJ
easat-3008	234	7	capital	capital	NOUN
easat-3008	234	8	market	market	NOUN
easat-3008	234	9	,	,	PUNCT
easat-3008	234	10	the	the	DET
easat-3008	234	11	combination	combination	NOUN
easat-3008	234	12	of	of	ADP
easat-3008	234	13	integrated	integrate	VERB
easat-3008	234	14	financial	financial	ADJ
easat-3008	234	15	reporting	reporting	NOUN
easat-3008	234	16	and	and	CCONJ
easat-3008	234	17	corporate	corporate	ADJ
easat-3008	234	18	governance	governance	NOUN
easat-3008	234	19	,	,	PUNCT
easat-3008	234	20	which	which	PRON
easat-3008	234	21	in	in	ADP
easat-3008	234	22	a	a	DET
easat-3008	234	23	way	way	NOUN
easat-3008	234	24	confirms	confirm	VERB
easat-3008	234	25	the	the	DET
easat-3008	234	26	broad	broad	ADJ
easat-3008	234	27	definition	definition	NOUN
easat-3008	234	28	of	of	ADP
easat-3008	234	29	corporate	corporate	ADJ
easat-3008	234	30	governance	governance	NOUN
easat-3008	234	31	,	,	PUNCT
easat-3008	234	32	necessarily	necessarily	ADV
easat-3008	234	33	leads	lead	VERB
easat-3008	234	34	to	to	ADP
easat-3008	234	35	an	an	DET
easat-3008	234	36	increase	increase	NOUN
easat-3008	234	37	in	in	ADP
easat-3008	234	38	prices	price	NOUN
easat-3008	234	39	.	.	PUNCT
easat-3008	235	1	shares	share	NOUN
easat-3008	235	2	do	do	VERB
easat-3008	235	3	not	not	PART
easat-3008	235	4	,	,	PUNCT
easat-3008	235	5	and	and	CCONJ
easat-3008	235	6	on	on	ADP
easat-3008	235	7	the	the	DET
easat-3008	235	8	other	other	ADJ
easat-3008	235	9	hand	hand	NOUN
easat-3008	235	10	,	,	PUNCT
easat-3008	235	11	according	accord	VERB
easat-3008	235	12	to	to	ADP
easat-3008	235	13	the	the	DET
easat-3008	235	14	political	political	ADJ
easat-3008	235	15	and	and	CCONJ
easat-3008	235	16	economic	economic	ADJ
easat-3008	235	17	context	context	NOUN
easat-3008	235	18	of	of	ADP
easat-3008	235	19	this	this	DET
easat-3008	235	20	country	country	NOUN
easat-3008	235	21	,	,	PUNCT
easat-3008	235	22	the	the	DET
easat-3008	235	23	broad	broad	ADJ
easat-3008	235	24	views	view	NOUN
easat-3008	235	25	of	of	ADP
easat-3008	235	26	corporate	corporate	ADJ
easat-3008	235	27	governance	governance	NOUN
easat-3008	235	28	that	that	PRON
easat-3008	235	29	protect	protect	VERB
easat-3008	235	30	the	the	DET
easat-3008	235	31	rights	right	NOUN
easat-3008	235	32	of	of	ADP
easat-3008	235	33	all	all	DET
easat-3008	235	34	stakeholders	stakeholder	NOUN
easat-3008	235	35	do	do	AUX
easat-3008	235	36	not	not	PART
easat-3008	235	37	necessarily	necessarily	ADV
easat-3008	235	38	lead	lead	VERB
easat-3008	235	39	to	to	ADP
easat-3008	235	40	an	an	DET
easat-3008	235	41	increase	increase	NOUN
easat-3008	235	42	in	in	ADP
easat-3008	235	43	the	the	DET
easat-3008	235	44	wealth	wealth	NOUN
easat-3008	235	45	of	of	ADP
easat-3008	235	46	shareholders	shareholder	NOUN
easat-3008	235	47	(	(	PUNCT
easat-3008	235	48	company	company	NOUN
easat-3008	235	49	value	value	NOUN
easat-3008	235	50	)	)	PUNCT
easat-3008	235	51	,	,	PUNCT
easat-3008	235	52	according	accord	VERB
easat-3008	235	53	to	to	ADP
easat-3008	235	54	the	the	DET
easat-3008	235	55	results	result	NOUN
easat-3008	235	56	of	of	ADP
easat-3008	235	57	the	the	DET
easat-3008	235	58	test	test	NOUN
easat-3008	235	59	the	the	DET
easat-3008	235	60	research	research	NOUN
easat-3008	235	61	hypotheses	hypothesis	NOUN
easat-3008	235	62	are	be	AUX
easat-3008	235	63	presented	present	VERB
easat-3008	235	64	as	as	SCONJ
easat-3008	235	65	follows	follow	VERB
easat-3008	235	66	;	;	PUNCT
easat-3008	235	67	due	due	ADP
easat-3008	235	68	to	to	ADP
easat-3008	235	69	the	the	DET
easat-3008	235	70	lack	lack	NOUN
easat-3008	235	71	of	of	ADP
easat-3008	235	72	impact	impact	NOUN
easat-3008	235	73	of	of	ADP
easat-3008	235	74	integrated	integrate	VERB
easat-3008	235	75	financial	financial	ADJ
easat-3008	235	76	reporting	reporting	NOUN
easat-3008	235	77	on	on	ADP
easat-3008	235	78	the	the	DET
easat-3008	235	79	value	value	NOUN
easat-3008	235	80	of	of	ADP
easat-3008	235	81	the	the	DET
easat-3008	235	82	company	company	NOUN
easat-3008	235	83	,	,	PUNCT
easat-3008	235	84	it	it	PRON
easat-3008	235	85	is	be	AUX
easat-3008	235	86	suggested	suggest	VERB
easat-3008	235	87	to	to	ADP
easat-3008	235	88	the	the	DET
easat-3008	235	89	shareholders	shareholder	NOUN
easat-3008	235	90	and	and	CCONJ
easat-3008	235	91	other	other	ADJ
easat-3008	235	92	financial	financial	ADJ
easat-3008	235	93	analysts	analyst	NOUN
easat-3008	235	94	to	to	PART
easat-3008	235	95	use	use	VERB
easat-3008	235	96	other	other	ADJ
easat-3008	235	97	factors	factor	NOUN
easat-3008	235	98	affecting	affect	VERB
easat-3008	235	99	the	the	DET
easat-3008	235	100	value	value	NOUN
easat-3008	235	101	of	of	ADP
easat-3008	235	102	the	the	DET
easat-3008	235	103	company	company	NOUN
easat-3008	235	104	in	in	ADP
easat-3008	235	105	order	order	NOUN
easat-3008	235	106	to	to	PART
easat-3008	235	107	evaluate	evaluate	VERB
easat-3008	235	108	the	the	DET
easat-3008	235	109	value	value	NOUN
easat-3008	235	110	of	of	ADP
easat-3008	235	111	iraqi	iraqi	ADJ
easat-3008	235	112	companies	company	NOUN
easat-3008	235	113	.	.	PUNCT
easat-3008	236	1	considering	consider	VERB
easat-3008	236	2	the	the	DET
easat-3008	236	3	lack	lack	NOUN
easat-3008	236	4	of	of	ADP
easat-3008	236	5	mutual	mutual	ADJ
easat-3008	236	6	influence	influence	NOUN
easat-3008	236	7	(	(	PUNCT
easat-3008	236	8	integrated	integrate	VERB
easat-3008	236	9	financial	financial	ADJ
easat-3008	236	10	reporting	reporting	NOUN
easat-3008	236	11	*	*	PUNCT
easat-3008	236	12	corporate	corporate	ADJ
easat-3008	236	13	governance	governance	NOUN
easat-3008	236	14	)	)	PUNCT
easat-3008	236	15	on	on	ADP
easat-3008	236	16	the	the	DET
easat-3008	236	17	value	value	NOUN
easat-3008	236	18	of	of	ADP
easat-3008	236	19	the	the	DET
easat-3008	236	20	company	company	NOUN
easat-3008	236	21	,	,	PUNCT
easat-3008	236	22	it	it	PRON
easat-3008	236	23	is	be	AUX
easat-3008	236	24	suggested	suggest	VERB
easat-3008	236	25	to	to	ADP
easat-3008	236	26	the	the	DET
easat-3008	236	27	iraqi	iraqi	ADJ
easat-3008	236	28	stock	stock	NOUN
easat-3008	236	29	market	market	NOUN
easat-3008	236	30	to	to	PART
easat-3008	236	31	pay	pay	VERB
easat-3008	236	32	more	more	ADJ
easat-3008	236	33	attention	attention	NOUN
easat-3008	236	34	to	to	ADP
easat-3008	236	35	the	the	DET
easat-3008	236	36	limited	limited	ADJ
easat-3008	236	37	aspects	aspect	NOUN
easat-3008	236	38	of	of	ADP
easat-3008	236	39	corporate	corporate	ADJ
easat-3008	236	40	governance	governance	NOUN
easat-3008	236	41	the	the	DET
easat-3008	236	42	results	result	NOUN
easat-3008	236	43	of	of	ADP
easat-3008	236	44	the	the	DET
easat-3008	236	45	research	research	NOUN
easat-3008	236	46	suggest	suggest	VERB
easat-3008	236	47	investors	investor	NOUN
easat-3008	236	48	in	in	ADP
easat-3008	236	49	the	the	DET
easat-3008	236	50	iraqi	iraqi	ADJ
easat-3008	236	51	stock	stock	NOUN
easat-3008	236	52	exchange	exchange	NOUN
easat-3008	236	53	to	to	PART
easat-3008	236	54	gain	gain	VERB
easat-3008	236	55	more	more	ADJ
easat-3008	236	56	knowledge	knowledge	NOUN
easat-3008	236	57	about	about	ADP
easat-3008	236	58	the	the	DET
easat-3008	236	59	mechanisms	mechanism	NOUN
easat-3008	236	60	of	of	ADP
easat-3008	236	61	corporate	corporate	ADJ
easat-3008	236	62	governance	governance	NOUN
easat-3008	236	63	and	and	CCONJ
easat-3008	236	64	interpret	interpret	VERB
easat-3008	236	65	the	the	DET
easat-3008	236	66	information	information	NOUN
easat-3008	236	67	reported	report	VERB
easat-3008	236	68	by	by	ADP
easat-3008	236	69	the	the	DET
easat-3008	236	70	board	board	NOUN
easat-3008	236	71	of	of	ADP
easat-3008	236	72	directors	director	NOUN
easat-3008	236	73	with	with	ADP
easat-3008	236	74	more	more	ADJ
easat-3008	236	75	caution	caution	NOUN
easat-3008	236	76	.	.	PUNCT
easat-3008	237	1	copyright	copyright	NOUN
easat-3008	237	2	:	:	PUNCT
easat-3008	237	3	©	©	PROPN
easat-3008	237	4	2024	2024	NUM
easat-3008	237	5	by	by	ADP
easat-3008	237	6	the	the	DET
easat-3008	237	7	authors	author	NOUN
easat-3008	237	8	.	.	PUNCT
easat-3008	238	1	this	this	DET
easat-3008	238	2	article	article	NOUN
easat-3008	238	3	is	be	AUX
easat-3008	238	4	an	an	DET
easat-3008	238	5	open	open	ADJ
easat-3008	238	6	access	access	NOUN
easat-3008	238	7	article	article	NOUN
easat-3008	238	8	distributed	distribute	VERB
easat-3008	238	9	under	under	ADP
easat-3008	238	10	the	the	DET
easat-3008	238	11	terms	term	NOUN
easat-3008	238	12	and	and	CCONJ
easat-3008	238	13	conditions	condition	NOUN
easat-3008	238	14	of	of	ADP
easat-3008	238	15	the	the	DET
easat-3008	238	16	creative	creative	ADJ
easat-3008	238	17	commons	common	NOUN
easat-3008	238	18	attribution	attribution	NOUN
easat-3008	238	19	(	(	PUNCT
easat-3008	238	20	cc	cc	NOUN
easat-3008	238	21	by	by	ADP
easat-3008	238	22	)	)	PUNCT
easat-3008	238	23	license	license	NOUN
easat-3008	238	24	(	(	PUNCT
easat-3008	238	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3008	238	26	)	)	PUNCT
easat-3008	238	27	.	.	PUNCT
easat-3008	239	1	resources	resource	NOUN
easat-3008	240	1	[	[	X
easat-3008	240	2	1	1	X
easat-3008	240	3	]	]	X
easat-3008	240	4	abdullah	abdullah	PROPN
easat-3008	240	5	al	al	PROPN
easat-3008	240	6	-	-	PUNCT
easat-3008	240	7	mutairi	mutairi	PROPN
easat-3008	240	8	,	,	PUNCT
easat-3008	240	9	kamal	kamal	PROPN
easat-3008	240	10	naser	naser	PROPN
easat-3008	240	11	,	,	PUNCT
easat-3008	240	12	nabi	nabi	PROPN
easat-3008	240	13	al	al	PROPN
easat-3008	240	14	-	-	PUNCT
easat-3008	240	15	duwaila.(2017	duwaila.(2017	NOUN
easat-3008	240	16	)	)	PUNCT
easat-3008	241	1	.	.	PUNCT
easat-3008	242	1	students	student	NOUN
easat-3008	242	2	'	'	PART
easat-3008	242	3	attitudes	attitude	NOUN
easat-3008	242	4	towards	towards	ADP
easat-3008	242	5	the	the	DET
easat-3008	242	6	adoption	adoption	NOUN
easat-3008	242	7	of	of	ADP
easat-3008	242	8	international	international	ADJ
easat-3008	242	9	financial	financial	ADJ
easat-3008	242	10	reporting	reporting	NOUN
easat-3008	242	11	standards	standard	NOUN
easat-3008	242	12	(	(	PUNCT
easat-3008	242	13	ifrs	ifrs	PROPN
easat-3008	242	14	)	)	PUNCT
easat-3008	242	15	in	in	ADP
easat-3008	242	16	kuwait	kuwait	PROPN
easat-3008	242	17	.	.	PUNCT
easat-3008	243	1	asian	asian	ADJ
easat-3008	243	2	social	social	ADJ
easat-3008	243	3	science	science	NOUN
easat-3008	243	4	;	;	PUNCT
easat-3008	243	5	vol	vol	NOUN
easat-3008	243	6	.	.	PROPN
easat-3008	243	7	13	13	NUM
easat-3008	243	8	,	,	PUNCT
easat-3008	243	9	no	no	INTJ
easat-3008	243	10	.	.	NOUN
easat-3008	243	11	5	5	NUM
easat-3008	243	12	;	;	PUNCT
easat-3008	243	13	2017	2017	NUM
easat-3008	243	14	[	[	SYM
easat-3008	243	15	2	2	X
easat-3008	243	16	]	]	PUNCT
easat-3008	243	17	agus	agus	PROPN
easat-3008	243	18	fredy	fredy	PROPN
easat-3008	243	19	maradona	maradona	PROPN
easat-3008	243	20	,	,	PUNCT
easat-3008	243	21	parmod	parmod	ADJ
easat-3008	243	22	chand	chand	PROPN
easat-3008	243	23	2018	2018	NUM
easat-3008	243	24	"	"	PUNCT
easat-3008	243	25	the	the	DET
easat-3008	243	26	pathway	pathway	NOUN
easat-3008	243	27	of	of	ADP
easat-3008	243	28	transition	transition	NOUN
easat-3008	243	29	to	to	ADP
easat-3008	243	30	international	international	ADJ
easat-3008	243	31	financial	financial	ADJ
easat-3008	243	32	reporting	reporting	NOUN
easat-3008	243	33	standards(ifrs	standards(ifrs	PROPN
easat-3008	243	34	)	)	PUNCT
easat-3008	243	35	in	in	ADP
easat-3008	243	36	developing	develop	VERB
easat-3008	243	37	countries	country	NOUN
easat-3008	243	38	:	:	PUNCT
easat-3008	243	39	evidence	evidence	NOUN
easat-3008	243	40	from	from	ADP
easat-3008	243	41	indonesia"journal	indonesia"journal	ADJ
easat-3008	243	42	of	of	ADP
easat-3008	243	43	international	international	ADJ
easat-3008	243	44	accounting	accounting	NOUN
easat-3008	243	45	,	,	PUNCT
easat-3008	243	46	auditing	auditing	NOUN
easat-3008	243	47	and	and	CCONJ
easat-3008	243	48	taxation	taxation	NOUN
easat-3008	243	49	,	,	PUNCT
easat-3008	243	50	volume	volume	NOUN
easat-3008	243	51	30	30	NUM
easat-3008	243	52	,	,	PUNCT
easat-3008	243	53	march	march	PROPN
easat-3008	243	54	2018	2018	NUM
easat-3008	243	55	,	,	PUNCT
easat-3008	243	56	pages	page	NOUN
easat-3008	243	57	57	57	NUM
easat-3008	243	58	-	-	SYM
easat-3008	243	59	68	68	NUM
easat-3008	243	60	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3008	243	61	4682	4682	NUM
easat-3008	243	62	edelweiss	edelweiss	PROPN
easat-3008	243	63	applied	apply	VERB
easat-3008	243	64	science	science	NOUN
easat-3008	243	65	and	and	CCONJ
easat-3008	243	66	technology	technology	NOUN
easat-3008	243	67	issn	issn	PROPN
easat-3008	243	68	:	:	PUNCT
easat-3008	243	69	2576	2576	NUM
easat-3008	243	70	-	-	SYM
easat-3008	243	71	8484	8484	NUM
easat-3008	243	72	vol	vol	NOUN
easat-3008	243	73	.	.	PROPN
easat-3008	243	74	8	8	NUM
easat-3008	243	75	,	,	PUNCT
easat-3008	243	76	no	no	INTJ
easat-3008	243	77	.	.	NOUN
easat-3008	244	1	6	6	NUM
easat-3008	244	2	:	:	SYM
easat-3008	244	3	4672	4672	NUM
easat-3008	244	4	-	-	SYM
easat-3008	244	5	4682	4682	NUM
easat-3008	244	6	,	,	PUNCT
easat-3008	244	7	2024	2024	NUM
easat-3008	244	8	doi	doi	NOUN
easat-3008	244	9	:	:	PUNCT
easat-3008	244	10	10.55214/25768484.v8i6.3008	10.55214/25768484.v8i6.3008	NUM
easat-3008	244	11	©	©	ADP
easat-3008	244	12	2024	2024	NUM
easat-3008	244	13	by	by	ADP
easat-3008	244	14	the	the	DET
easat-3008	244	15	authors	author	NOUN
easat-3008	244	16	;	;	PUNCT
easat-3008	244	17	licensee	licensee	PROPN
easat-3008	244	18	learning	learning	NOUN
easat-3008	244	19	gate	gate	NOUN
easat-3008	245	1	[	[	X
easat-3008	245	2	3	3	NUM
easat-3008	245	3	]	]	X
easat-3008	245	4	al	al	PROPN
easat-3008	245	5	-	-	PUNCT
easat-3008	245	6	dmour	dmour	PROPN
easat-3008	245	7	,	,	PUNCT
easat-3008	245	8	a.h	a.h	PROPN
easat-3008	245	9	.	.	PROPN
easat-3008	245	10	and	and	CCONJ
easat-3008	245	11	al	al	PROPN
easat-3008	245	12	-	-	PUNCT
easat-3008	245	13	dmour	dmour	PROPN
easat-3008	245	14	,	,	PUNCT
easat-3008	245	15	r.h	r.h	PROPN
easat-3008	245	16	.	.	PROPN
easat-3008	245	17	(	(	PUNCT
easat-3008	245	18	2018	2018	NUM
easat-3008	245	19	)	)	PUNCT
easat-3008	245	20	,	,	PUNCT
easat-3008	245	21	“	"	PUNCT
easat-3008	245	22	applying	apply	VERB
easat-3008	245	23	multiple	multiple	ADJ
easat-3008	245	24	linear	linear	ADJ
easat-3008	245	25	regression	regression	NOUN
easat-3008	245	26	and	and	CCONJ
easat-3008	245	27	neural	neural	ADJ
easat-3008	245	28	network	network	NOUN
easat-3008	245	29	to	to	PART
easat-3008	245	30	predict	predict	VERB
easat-3008	245	31	business	business	NOUN
easat-3008	245	32	performance	performance	NOUN
easat-3008	245	33	using	use	VERB
easat-3008	245	34	the	the	DET
easat-3008	245	35	reliability	reliability	NOUN
easat-3008	245	36	of	of	ADP
easat-3008	245	37	accounting	accounting	NOUN
easat-3008	245	38	information	information	NOUN
easat-3008	245	39	system	system	NOUN
easat-3008	245	40	”	"	PUNCT
easat-3008	245	41	,	,	PUNCT
easat-3008	245	42	international	international	ADJ
easat-3008	245	43	journal	journal	NOUN
easat-3008	245	44	of	of	ADP
easat-3008	245	45	corporate	corporate	ADJ
easat-3008	245	46	finance	finance	NOUN
easat-3008	245	47	and	and	CCONJ
easat-3008	245	48	accounting	accounting	NOUN
easat-3008	245	49	(	(	PUNCT
easat-3008	245	50	ijcfa	ijcfa	NOUN
easat-3008	245	51	)	)	PUNCT
easat-3008	245	52	,	,	PUNCT
easat-3008	245	53	vol	vol	NOUN
easat-3008	245	54	.	.	PROPN
easat-3008	245	55	5	5	NUM
easat-3008	245	56	no	no	NOUN
easat-3008	245	57	.	.	NOUN
easat-3008	245	58	2	2	NUM
easat-3008	245	59	,	,	PUNCT
easat-3008	245	60	pp	pp	ADJ
easat-3008	245	61	.	.	PUNCT
easat-3008	245	62	12	12	NUM
easat-3008	245	63	-	-	SYM
easat-3008	245	64	26	26	NUM
easat-3008	245	65	.	.	PUNCT
easat-3008	246	1	[	[	X
easat-3008	246	2	4	4	NUM
easat-3008	246	3	]	]	X
easat-3008	246	4	alawiye	alawiye	PROPN
easat-3008	246	5	-	-	PUNCT
easat-3008	246	6	adams	adams	PROPN
easat-3008	246	7	,	,	PUNCT
easat-3008	246	8	adewale	adewale	PROPN
easat-3008	246	9	adegoke	adegoke	NOUN
easat-3008	246	10	and	and	CCONJ
easat-3008	246	11	ibukun	ibukun	NOUN
easat-3008	246	12	-	-	PUNCT
easat-3008	246	13	falayi	falayi	VERB
easat-3008	246	14	,	,	PUNCT
easat-3008	246	15	owoola	owoola	PROPN
easat-3008	246	16	rekiat,2018	rekiat,2018	VERB
easat-3008	246	17	"	"	PUNCT
easat-3008	246	18	the	the	DET
easat-3008	246	19	impact	impact	NOUN
easat-3008	246	20	of	of	ADP
easat-3008	246	21	international	international	ADJ
easat-3008	246	22	financial	financial	ADJ
easat-3008	246	23	reporting	reporting	NOUN
easat-3008	246	24	standards	standard	NOUN
easat-3008	246	25	(	(	PUNCT
easat-3008	246	26	ifrs	ifrs	NOUN
easat-3008	246	27	)	)	PUNCT
easat-3008	246	28	adoption	adoption	NOUN
easat-3008	246	29	on	on	ADP
easat-3008	246	30	the	the	DET
easat-3008	246	31	quality	quality	NOUN
easat-3008	246	32	of	of	ADP
easat-3008	246	33	financial	financial	ADJ
easat-3008	246	34	statements	statement	NOUN
easat-3008	246	35	of	of	ADP
easat-3008	246	36	banks	bank	NOUN
easat-3008	246	37	in	in	ADP
easat-3008	246	38	nigeria	nigeria	PROPN
easat-3008	246	39	.	.	PUNCT
easat-3008	247	1	(	(	PUNCT
easat-3008	247	2	january	january	PROPN
easat-3008	247	3	10	10	NUM
easat-3008	247	4	,	,	PUNCT
easat-3008	247	5	2018	2018	NUM
easat-3008	247	6	)	)	PUNCT
easat-3008	247	7	.	.	PUNCT
easat-3008	248	1	available	available	ADJ
easat-3008	248	2	at	at	ADP
easat-3008	248	3	ssrn	ssrn	NOUN
easat-3008	248	4	:	:	PUNCT
easat-3008	248	5	https://ssrn.com/	https://ssrn.com/	ADJ
easat-3008	248	6	abstract=3099851	abstract=3099851	NOUN
easat-3008	248	7	or	or	CCONJ
easat-3008	248	8	http://dx.doi.org/10.2139/	http://dx.doi.org/10.2139/	PUNCT
easat-3008	248	9	ssrn.3099851	ssrn.3099851	PROPN
easat-3008	248	10	[	[	X
easat-3008	248	11	5	5	NUM
easat-3008	248	12	]	]	X
easat-3008	248	13	arachchi	arachchi	PROPN
easat-3008	248	14	,	,	PUNCT
easat-3008	248	15	a.n.h	a.n.h	PROPN
easat-3008	248	16	.	.	PUNCT
easat-3008	248	17	,	,	PUNCT
easat-3008	248	18	perera	perera	PROPN
easat-3008	248	19	,	,	PUNCT
easat-3008	248	20	w.	w.	PROPN
easat-3008	248	21	and	and	CCONJ
easat-3008	248	22	vijayakumaran	vijayakumaran	PROPN
easat-3008	248	23	,	,	PUNCT
easat-3008	248	24	r.	r.	PROPN
easat-3008	248	25	(	(	PUNCT
easat-3008	248	26	2017	2017	NUM
easat-3008	248	27	)	)	PUNCT
easat-3008	248	28	,	,	PUNCT
easat-3008	248	29	“	"	PUNCT
easat-3008	248	30	the	the	DET
easat-3008	248	31	impact	impact	NOUN
easat-3008	248	32	of	of	ADP
easat-3008	248	33	working	work	VERB
easat-3008	248	34	capital	capital	NOUN
easat-3008	248	35	management	management	NOUN
easat-3008	248	36	on	on	ADP
easat-3008	248	37	firm	firm	ADJ
easat-3008	248	38	value	value	NOUN
easat-3008	248	39	:	:	PUNCT
easat-3008	248	40	evidence	evidence	NOUN
easat-3008	248	41	from	from	ADP
easat-3008	248	42	a	a	DET
easat-3008	248	43	frontier	frontier	NOUN
easat-3008	248	44	market	market	NOUN
easat-3008	248	45	”	"	PUNCT
easat-3008	248	46	,	,	PUNCT
easat-3008	248	47	asian	asian	ADJ
easat-3008	248	48	journal	journal	NOUN
easat-3008	248	49	of	of	ADP
easat-3008	248	50	finance	finance	PROPN
easat-3008	248	51	&	&	CCONJ
easat-3008	248	52	accounting	accounting	PROPN
easat-3008	248	53	,	,	PUNCT
easat-3008	248	54	vol	vol	NOUN
easat-3008	248	55	.	.	PROPN
easat-3008	248	56	9	9	NUM
easat-3008	248	57	no	no	NOUN
easat-3008	248	58	.	.	NOUN
easat-3008	248	59	2	2	NUM
easat-3008	248	60	,	,	PUNCT
easat-3008	248	61	pp	pp	ADJ
easat-3008	248	62	.	.	PUNCT
easat-3008	249	1	399	399	NUM
easat-3008	249	2	-	-	SYM
easat-3008	249	3	413	413	NUM
easat-3008	249	4	,	,	PUNCT
easat-3008	249	5	[	[	X
easat-3008	249	6	6	6	NUM
easat-3008	249	7	]	]	X
easat-3008	249	8	arif	arif	PROPN
easat-3008	249	9	,	,	PUNCT
easat-3008	249	10	t.m.h	t.m.h	PROPN
easat-3008	249	11	.	.	PROPN
easat-3008	249	12	,	,	PUNCT
easat-3008	249	13	noor	noor	PROPN
easat-3008	249	14	-	-	PUNCT
easat-3008	249	15	e	e	PROPN
easat-3008	249	16	-	-	NOUN
easat-3008	249	17	jannat	jannat	PROPN
easat-3008	249	18	,	,	PUNCT
easat-3008	249	19	k.	k.	PROPN
easat-3008	249	20	and	and	CCONJ
easat-3008	249	21	anwar	anwar	PROPN
easat-3008	249	22	,	,	PUNCT
easat-3008	249	23	s.m.r	s.m.r	PROPN
easat-3008	249	24	.	.	PUNCT
easat-3008	249	25	(	(	PUNCT
easat-3008	249	26	2016	2016	NUM
easat-3008	249	27	)	)	PUNCT
easat-3008	249	28	,	,	PUNCT
easat-3008	249	29	“	"	PUNCT
easat-3008	249	30	financial	financial	ADJ
easat-3008	249	31	statement	statement	NOUN
easat-3008	249	32	and	and	CCONJ
easat-3008	249	33	competitiveness	competitiveness	NOUN
easat-3008	249	34	analysis	analysis	NOUN
easat-3008	249	35	:	:	PUNCT
easat-3008	249	36	a	a	DET
easat-3008	249	37	study	study	NOUN
easat-3008	249	38	on	on	ADP
easat-3008	249	39	tourism	tourism	NOUN
easat-3008	249	40	&	&	CCONJ
easat-3008	249	41	hospitality	hospitality	PROPN
easat-3008	249	42	industry	industry	NOUN
easat-3008	249	43	in	in	ADP
easat-3008	249	44	bangladesh	bangladesh	PROPN
easat-3008	249	45	”	"	PUNCT
easat-3008	249	46	,	,	PUNCT
easat-3008	249	47	international	international	ADJ
easat-3008	249	48	journal	journal	NOUN
easat-3008	249	49	of	of	ADP
easat-3008	249	50	financial	financial	ADJ
easat-3008	249	51	research	research	NOUN
easat-3008	249	52	,	,	PUNCT
easat-3008	249	53	vol	vol	NOUN
easat-3008	249	54	.	.	PROPN
easat-3008	249	55	7	7	NUM
easat-3008	249	56	no	no	NOUN
easat-3008	249	57	.	.	NOUN
easat-3008	250	1	4	4	NUM
easat-3008	250	2	,	,	PUNCT
easat-3008	250	3	pp	pp	ADJ
easat-3008	250	4	.	.	PUNCT
easat-3008	251	1	180	180	NUM
easat-3008	251	2	-	-	SYM
easat-3008	251	3	189	189	NUM
easat-3008	251	4	.	.	PUNCT
easat-3008	252	1	[	[	X
easat-3008	252	2	7	7	NUM
easat-3008	252	3	]	]	X
easat-3008	252	4	asyik	asyik	NOUN
easat-3008	252	5	,	,	PUNCT
easat-3008	252	6	n	n	CCONJ
easat-3008	252	7	,	,	PUNCT
easat-3008	252	8	f.	f.	PROPN
easat-3008	252	9	,	,	PUNCT
easat-3008	252	10	agustia	agustia	PROPN
easat-3008	252	11	,	,	PUNCT
easat-3008	252	12	d.	d.	PROPN
easat-3008	252	13	,	,	PUNCT
easat-3008	252	14	muchlis	muchli	NOUN
easat-3008	252	15	,	,	PUNCT
easat-3008	252	16	m.	m.	NOUN
easat-3008	252	17	,	,	PUNCT
easat-3008	252	18	(	(	PUNCT
easat-3008	252	19	2023	2023	NUM
easat-3008	252	20	)	)	PUNCT
easat-3008	252	21	.	.	PUNCT
easat-3008	253	1	valuation	valuation	NOUN
easat-3008	253	2	of	of	ADP
easat-3008	253	3	financial	financial	ADJ
easat-3008	253	4	reporting	reporting	NOUN
easat-3008	253	5	quality	quality	NOUN
easat-3008	253	6	:	:	PUNCT
easat-3008	253	7	is	be	AUX
easat-3008	253	8	it	it	PRON
easat-3008	253	9	an	an	DET
easat-3008	253	10	issue	issue	NOUN
easat-3008	253	11	in	in	ADP
easat-3008	253	12	the	the	DET
easat-3008	253	13	firm	firm	NOUN
easat-3008	253	14	’s	’s	PART
easat-3008	253	15	valuation	valuation	NOUN
easat-3008	253	16	?	?	PUNCT
easat-3008	253	17	.	.	PUNCT
easat-3008	254	1	asian	asian	ADJ
easat-3008	254	2	journal	journal	PROPN
easat-3008	254	3	of	of	ADP
easat-3008	254	4	accounting	accounting	NOUN
easat-3008	254	5	research	research	NOUN
easat-3008	254	6	,	,	PUNCT
easat-3008	254	7	8	8	NUM
easat-3008	254	8	(	(	PUNCT
easat-3008	254	9	4	4	NUM
easat-3008	254	10	)	)	PUNCT
easat-3008	254	11	.	.	PUNCT
easat-3008	255	1	387	387	NUM
easat-3008	255	2	-	-	SYM
easat-3008	255	3	399	399	NUM
easat-3008	255	4	.	.	PUNCT
easat-3008	256	1	doi	doi	NOUN
easat-3008	256	2	10.1108	10.1108	NUM
easat-3008	256	3	/	/	SYM
easat-3008	256	4	ajar-08	ajar-08	NOUN
easat-3008	256	5	-	-	PUNCT
easat-3008	256	6	2022	2022	NUM
easat-3008	256	7	-	-	SYM
easat-3008	256	8	0251	0251	NUM
easat-3008	257	1	[	[	X
easat-3008	257	2	8	8	NUM
easat-3008	257	3	]	]	X
easat-3008	257	4	asyik	asyik	NOUN
easat-3008	257	5	,	,	PUNCT
easat-3008	257	6	n.f	n.f	PROPN
easat-3008	257	7	.	.	PROPN
easat-3008	257	8	,	,	PUNCT
easat-3008	257	9	muchlis	muchlis	PROPN
easat-3008	257	10	,	,	PUNCT
easat-3008	257	11	triyonowati	triyonowati	NOUN
easat-3008	257	12	,	,	PUNCT
easat-3008	257	13	rusdiyanto	rusdiyanto	NOUN
easat-3008	257	14	,	,	PUNCT
easat-3008	257	15	hendrati	hendrati	NOUN
easat-3008	257	16	,	,	PUNCT
easat-3008	257	17	i.m	i.m	PROPN
easat-3008	257	18	.	.	PROPN
easat-3008	257	19	,	,	PUNCT
easat-3008	257	20	nuswantara	nuswantara	PROPN
easat-3008	257	21	,	,	PUNCT
easat-3008	257	22	d.a	d.a	PROPN
easat-3008	257	23	.	.	PROPN
easat-3008	257	24	and	and	CCONJ
easat-3008	257	25	suyanto	suyanto	ADP
easat-3008	257	26	(	(	PUNCT
easat-3008	257	27	2024),“the	2024),“the	DET
easat-3008	257	28	effect	effect	NOUN
easat-3008	257	29	of	of	ADP
easat-3008	257	30	male	male	ADJ
easat-3008	257	31	ceo	ceo	NOUN
easat-3008	257	32	masculinity	masculinity	NOUN
easat-3008	257	33	face	face	NOUN
easat-3008	257	34	on	on	ADP
easat-3008	257	35	earnings	earning	NOUN
easat-3008	257	36	management	management	NOUN
easat-3008	257	37	:	:	PUNCT
easat-3008	257	38	evidence	evidence	NOUN
easat-3008	257	39	from	from	ADP
easat-3008	257	40	indonesia	indonesia	PROPN
easat-3008	257	41	”	"	PUNCT
easat-3008	257	42	,	,	PUNCT
easat-3008	257	43	cogent	cogent	NOUN
easat-3008	257	44	economics	economic	NOUN
easat-3008	257	45	and	and	CCONJ
easat-3008	257	46	finance	finance	NOUN
easat-3008	257	47	,	,	PUNCT
easat-3008	257	48	vol	vol	NOUN
easat-3008	257	49	.	.	PROPN
easat-3008	257	50	11	11	NUM
easat-3008	258	1	no	no	NOUN
easat-3008	258	2	.	.	NOUN
easat-3008	258	3	1	1	NUM
easat-3008	258	4	,	,	PUNCT
easat-3008	258	5	2164556	2164556	NUM
easat-3008	258	6	,	,	PUNCT
easat-3008	258	7	[	[	X
easat-3008	258	8	9	9	NUM
easat-3008	258	9	]	]	PUNCT
easat-3008	258	10	asyik	asyik	NOUN
easat-3008	258	11	,	,	PUNCT
easat-3008	258	12	n.f	n.f	PROPN
easat-3008	258	13	.	.	PROPN
easat-3008	258	14	,	,	PUNCT
easat-3008	258	15	muchlis	muchlis	PROPN
easat-3008	258	16	,	,	PUNCT
easat-3008	258	17	m.	m.	NOUN
easat-3008	258	18	,	,	PUNCT
easat-3008	258	19	riharjo	riharjo	NOUN
easat-3008	258	20	,	,	PUNCT
easat-3008	258	21	i.b	i.b	PROPN
easat-3008	258	22	.	.	PROPN
easat-3008	258	23	and	and	CCONJ
easat-3008	258	24	rusdiyanto	rusdiyanto	PROPN
easat-3008	258	25	,	,	PUNCT
easat-3008	258	26	r.	r.	PROPN
easat-3008	258	27	(	(	PUNCT
easat-3008	258	28	2022	2022	NUM
easat-3008	258	29	)	)	PUNCT
easat-3008	258	30	,	,	PUNCT
easat-3008	258	31	“	"	PUNCT
easat-3008	258	32	the	the	DET
easat-3008	258	33	impact	impact	NOUN
easat-3008	258	34	of	of	ADP
easat-3008	258	35	a	a	DET
easat-3008	258	36	male	male	ADJ
easat-3008	258	37	ceo	ceo	NOUN
easat-3008	258	38	’s	’s	PART
easat-3008	258	39	facial	facial	ADJ
easat-3008	258	40	masculinity	masculinity	NOUN
easat-3008	258	41	on	on	ADP
easat-3008	258	42	leverage	leverage	NOUN
easat-3008	258	43	”	"	PUNCT
easat-3008	258	44	,	,	PUNCT
easat-3008	258	45	cogent	cogent	NOUN
easat-3008	258	46	business	business	NOUN
easat-3008	258	47	and	and	CCONJ
easat-3008	258	48	management	management	NOUN
easat-3008	258	49	,	,	PUNCT
easat-3008	258	50	vol	vol	NOUN
easat-3008	258	51	.	.	PROPN
easat-3008	258	52	9	9	NUM
easat-3008	258	53	no	no	NOUN
easat-3008	258	54	.	.	NOUN
easat-3008	258	55	1	1	NUM
easat-3008	258	56	,	,	PUNCT
easat-3008	258	57	2119540	2119540	NUM
easat-3008	258	58	,	,	PUNCT
easat-3008	258	59	[	[	X
easat-3008	258	60	10	10	NUM
easat-3008	258	61	]	]	X
easat-3008	258	62	bernard	bernard	NOUN
easat-3008	258	63	raffournier	raffournier	PROPN
easat-3008	258	64	alain	alain	PROPN
easat-3008	258	65	schatt	schatt	PROPN
easat-3008	258	66	2018	2018	NUM
easat-3008	258	67	"	"	PUNCT
easat-3008	258	68	the	the	DET
easat-3008	258	69	impact	impact	NOUN
easat-3008	258	70	of	of	ADP
easat-3008	258	71	international	international	ADJ
easat-3008	258	72	financial	financial	ADJ
easat-3008	258	73	reporting	reporting	NOUN
easat-3008	258	74	standards	standard	NOUN
easat-3008	258	75	(	(	PUNCT
easat-3008	258	76	ifrs	ifrs	NOUN
easat-3008	258	77	)	)	PUNCT
easat-3008	258	78	adoption	adoption	NOUN
easat-3008	258	79	and	and	CCONJ
easat-3008	258	80	ifrs	ifrs	ADJ
easat-3008	258	81	renouncement	renouncement	NOUN
easat-3008	258	82	on	on	ADP
easat-3008	258	83	audit	audit	NOUN
easat-3008	258	84	fees	fee	NOUN
easat-3008	258	85	:	:	PUNCT
easat-3008	258	86	the	the	DET
easat-3008	258	87	case	case	NOUN
easat-3008	258	88	of	of	ADP
easat-3008	258	89	switzerland	switzerland	PROPN
easat-3008	258	90	"	"	PUNCT
easat-3008	258	91	international	international	ADJ
easat-3008	258	92	journal	journal	NOUN
easat-3008	258	93	of	of	ADP
easat-3008	258	94	auditing	auditing	NOUN
easat-3008	258	95	,	,	PUNCT
easat-3008	258	96	2018;22:345–359	2018;22:345–359	PROPN
easat-3008	259	1	[	[	X
easat-3008	259	2	11	11	NUM
easat-3008	259	3	]	]	PUNCT
easat-3008	259	4	barth	barth	NOUN
easat-3008	259	5	,	,	PUNCT
easat-3008	259	6	m.	m.	NOUN
easat-3008	259	7	e	e	PROPN
easat-3008	259	8	2013	2013	NUM
easat-3008	259	9	"	"	PUNCT
easat-3008	259	10	global	global	ADJ
easat-3008	259	11	comparability	comparability	NOUN
easat-3008	259	12	in	in	ADP
easat-3008	259	13	financial	financial	ADJ
easat-3008	259	14	reporting	reporting	NOUN
easat-3008	259	15	:	:	PUNCT
easat-3008	259	16	what	what	PRON
easat-3008	259	17	,	,	PUNCT
easat-3008	259	18	why	why	SCONJ
easat-3008	259	19	,	,	PUNCT
easat-3008	259	20	how	how	SCONJ
easat-3008	259	21	when	when	SCONJ
easat-3008	259	22	”	"	PUNCT
easat-3008	259	23	?	?	PUNCT
easat-3008	259	24	"	"	PUNCT
easat-3008	260	1	china	china	PROPN
easat-3008	260	2	journal	journal	PROPN
easat-3008	260	3	of	of	ADP
easat-3008	260	4	accounting	accounting	NOUN
easat-3008	260	5	studies	study	NOUN
easat-3008	260	6	,	,	PUNCT
easat-3008	260	7	[	[	X
easat-3008	260	8	12	12	NUM
easat-3008	260	9	]	]	PUNCT
easat-3008	260	10	barth	barth	NOUN
easat-3008	260	11	,	,	PUNCT
easat-3008	260	12	m.	m.	PROPN
easat-3008	260	13	e.	e.	PROPN
easat-3008	260	14	,	,	PUNCT
easat-3008	260	15	landsman	landsman	PROPN
easat-3008	260	16	,	,	PUNCT
easat-3008	260	17	w.	w.	PROPN
easat-3008	260	18	r.	r.	PROPN
easat-3008	260	19	,	,	PUNCT
easat-3008	260	20	&	&	CCONJ
easat-3008	260	21	lang	lang	PROPN
easat-3008	260	22	,	,	PUNCT
easat-3008	260	23	m.	m.	NOUN
easat-3008	260	24	h	h	NOUN
easat-3008	260	25	2008	2008	NUM
easat-3008	260	26	"	"	PUNCT
easat-3008	260	27	.international	.international	ADJ
easat-3008	260	28	accounting	accounting	NOUN
easat-3008	260	29	standards	standard	NOUN
easat-3008	260	30	and	and	CCONJ
easat-3008	260	31	accounting	accounting	NOUN
easat-3008	260	32	quality	quality	NOUN
easat-3008	260	33	"	"	PUNCT
easat-3008	260	34	journal	journal	NOUN
easat-3008	260	35	of	of	ADP
easat-3008	260	36	accounting	accounting	NOUN
easat-3008	260	37	research498.٤٦٧	research498.٤٦٧	PROPN
easat-3008	260	38	,	,	PUNCT
easat-3008	260	39	(	(	PUNCT
easat-3008	260	40	٣)٤٦	٣)٤٦	NOUN
easat-3008	261	1	[	[	X
easat-3008	261	2	13	13	NUM
easat-3008	261	3	]	]	X
easat-3008	261	4	chen	chen	PROPN
easat-3008	261	5	chen	chen	PROPN
easat-3008	261	6	,	,	PUNCT
easat-3008	261	7	danqing	danqe	VERB
easat-3008	261	8	xu	xu	PROPN
easat-3008	261	9	young	young	PROPN
easat-3008	261	10	&	&	CCONJ
easat-3008	261	11	zili	zili	PROPN
easat-3008	261	12	zhuang	zhuang	PROPN
easat-3008	261	13	(	(	PUNCT
easat-3008	261	14	2012	2012	NUM
easat-3008	261	15	)	)	PUNCT
easat-3008	261	16	.	.	PUNCT
easat-3008	262	1	externalities	externality	NOUN
easat-3008	262	2	of	of	ADP
easat-3008	262	3	mandatory	mandatory	ADJ
easat-3008	262	4	ifrs	ifrs	NOUN
easat-3008	262	5	adoption	adoption	NOUN
easat-3008	262	6	:	:	PUNCT
easat-3008	262	7	evidence	evidence	NOUN
easat-3008	262	8	from	from	ADP
easat-3008	262	9	cross	cross	ADJ
easat-3008	262	10	-	-	ADJ
easat-3008	262	11	border	border	ADJ
easat-3008	262	12	spillover	spillover	NOUN
easat-3008	262	13	effects	effect	NOUN
easat-3008	262	14	of	of	ADP
easat-3008	262	15	financial	financial	ADJ
easat-3008	262	16	information	information	NOUN
easat-3008	262	17	on	on	ADP
easat-3008	262	18	investment	investment	NOUN
easat-3008	262	19	efficiency	efficiency	NOUN
easat-3008	262	20	.	.	PUNCT
easat-3008	263	1	retrieved	retrieve	VERB
easat-3008	263	2	from	from	ADP
easat-3008	263	3	hope	hope	NOUN
easat-3008	263	4	,	,	PUNCT
easat-3008	263	5	o.	o.	PROPN
easat-3008	263	6	k.	k.	PROPN
easat-3008	263	7	,	,	PUNCT
easat-3008	263	8	thomas	thomas	PROPN
easat-3008	263	9	,	,	PUNCT
easat-3008	263	10	w.	w.	PROPN
easat-3008	263	11	b.	b.	PROPN
easat-3008	263	12	and	and	CCONJ
easat-3008	263	13	d.	d.	PROPN
easat-3008	263	14	vyas	vyas	PROPN
easat-3008	263	15	(	(	PUNCT
easat-3008	263	16	2009	2009	NUM
easat-3008	263	17	)	)	PUNCT
easat-3008	263	18	.	.	PUNCT
easat-3008	264	1	"	"	PUNCT
easat-3008	264	2	transparency	transparency	NOUN
easat-3008	264	3	,	,	PUNCT
easat-3008	264	4	ownership	ownership	NOUN
easat-3008	264	5	,	,	PUNCT
easat-3008	264	6	and	and	CCONJ
easat-3008	264	7	financing	financing	NOUN
easat-3008	264	8	constraints	constraint	NOUN
easat-3008	264	9	in	in	ADP
easat-3008	264	10	private	private	ADJ
easat-3008	264	11	firms".available	firms".available	ADJ
easat-3008	264	12	at	at	ADP
easat-3008	264	13	ssrn	ssrn	NOUN
easat-3008	264	14	:	:	PUNCT
easat-3008	264	15	http://ssrn.com/abstract=1535644	http://ssrn.com/abstract=1535644	NOUN
easat-3008	264	16	.	.	PUNCT
easat-3008	265	1	[	[	X
easat-3008	265	2	14	14	NUM
easat-3008	265	3	]	]	PUNCT
easat-3008	265	4	draz	draz	NOUN
easat-3008	265	5	,	,	PUNCT
easat-3008	265	6	muhammad	muhammad	PROPN
easat-3008	265	7	umar	umar	PROPN
easat-3008	265	8	(	(	PUNCT
easat-3008	265	9	2012	2012	NUM
easat-3008	265	10	)	)	PUNCT
easat-3008	265	11	.	.	PUNCT
easat-3008	266	1	ifrs	ifrs	PROPN
easat-3008	266	2	or	or	CCONJ
easat-3008	266	3	ifrs	ifrs	NOUN
easat-3008	266	4	-	-	PUNCT
easat-3008	266	5	based	base	VERB
easat-3008	266	6	domestic	domestic	ADJ
easat-3008	266	7	standards	standard	NOUN
easat-3008	266	8	:	:	PUNCT
easat-3008	266	9	implications	implication	NOUN
easat-3008	266	10	for	for	ADP
easat-3008	266	11	china	china	PROPN
easat-3008	266	12	’s	’s	PART
easat-3008	266	13	future	future	ADJ
easat-3008	266	14	accounting	accounting	NOUN
easat-3008	266	15	system	system	NOUN
easat-3008	266	16	.	.	PUNCT
easat-3008	267	1	retrieved	retrieve	VERB
easat-3008	267	2	from	from	ADP
easat-3008	267	3	http://papers.ssrn.com/abstract=2134519	http://papers.ssrn.com/abstract=2134519	PROPN
easat-3008	267	4	.	.	PUNCT
easat-3008	268	1	[	[	X
easat-3008	268	2	15	15	NUM
easat-3008	268	3	]	]	X
easat-3008	268	4	emmanuel	emmanuel	PROPN
easat-3008	268	5	ogbenjuwa	ogbenjuwa	PROPN
easat-3008	268	6	,	,	PUNCT
easat-3008	268	7	(	(	PUNCT
easat-3008	268	8	2016	2016	NUM
easat-3008	268	9	)	)	PUNCT
easat-3008	268	10	.	.	PUNCT
easat-3008	269	1	implementation	implementation	NOUN
easat-3008	269	2	of	of	ADP
easat-3008	269	3	international	international	ADJ
easat-3008	269	4	financial	financial	ADJ
easat-3008	269	5	reporting	reporting	NOUN
easat-3008	269	6	standards	standard	NOUN
easat-3008	269	7	by	by	ADP
easat-3008	269	8	listed	list	VERB
easat-3008	269	9	companies	company	NOUN
easat-3008	269	10	in	in	ADP
easat-3008	269	11	nigeria	nigeria	PROPN
easat-3008	269	12	,	,	PUNCT
easat-3008	269	13	walden	walden	PROPN
easat-3008	269	14	university	university	NOUN
easat-3008	269	15	.	.	PUNCT
easat-3008	270	1	[	[	X
easat-3008	270	2	16	16	NUM
easat-3008	270	3	]	]	X
easat-3008	270	4	george	george	PROPN
easat-3008	270	5	latridis	latridis	PROPN
easat-3008	270	6	.	.	PUNCT
easat-3008	271	1	(	(	PUNCT
easat-3008	271	2	2010	2010	NUM
easat-3008	271	3	)	)	PUNCT
easat-3008	271	4	.	.	PUNCT
easat-3008	272	1	international	international	ADJ
easat-3008	272	2	financial	financial	ADJ
easat-3008	272	3	reporting	reporting	NOUN
easat-3008	272	4	standards	standard	NOUN
easat-3008	272	5	and	and	CCONJ
easat-3008	272	6	the	the	DET
easat-3008	272	7	quality	quality	NOUN
easat-3008	272	8	of	of	ADP
easat-3008	272	9	financial	financial	ADJ
easat-3008	272	10	statement	statement	NOUN
easat-3008	272	11	information	information	NOUN
easat-3008	272	12	,	,	PUNCT
easat-3008	272	13	journal	journal	NOUN
easat-3008	272	14	:	:	PUNCT
easat-3008	272	15	international	international	ADJ
easat-3008	272	16	review	review	NOUN
easat-3008	272	17	of	of	ADP
easat-3008	272	18	financial	financial	ADJ
easat-3008	272	19	analysis	analysis	NOUN
easat-3008	272	20	,	,	PUNCT
easat-3008	272	21	19	19	NUM
easat-3008	272	22	(	(	PUNCT
easat-3008	272	23	3	3	NUM
easat-3008	272	24	)	)	PUNCT
easat-3008	272	25	,	,	PUNCT
easat-3008	272	26	193–204	193–204	NUM
easat-3008	273	1	[	[	X
easat-3008	273	2	17	17	NUM
easat-3008	273	3	]	]	X
easat-3008	273	4	jung	jung	PROPN
easat-3008	273	5	hoon	hoon	PROPN
easat-3008	273	6	kim	kim	PROPN
easat-3008	273	7	,	,	PUNCT
easat-3008	273	8	steve	steve	PROPN
easat-3008	273	9	lin	lin	PROPN
easat-3008	273	10	2019	2019	NUM
easat-3008	273	11	"	"	PUNCT
easat-3008	273	12	accrual	accrual	ADJ
easat-3008	273	13	anomaly	anomaly	NOUN
easat-3008	273	14	and	and	CCONJ
easat-3008	273	15	mandatory	mandatory	ADJ
easat-3008	273	16	adoption	adoption	NOUN
easat-3008	273	17	of	of	ADP
easat-3008	273	18	ifrs	ifrs	NOUN
easat-3008	273	19	:	:	PUNCT
easat-3008	273	20	evidence	evidence	NOUN
easat-3008	273	21	from	from	ADP
easat-3008	273	22	germany	germany	PROPN
easat-3008	273	23	"	"	PUNCT
easat-3008	273	24	advances	advance	NOUN
easat-3008	273	25	in	in	ADP
easat-3008	273	26	accounting	accounting	NOUN
easat-3008	273	27	volume	volume	NOUN
easat-3008	273	28	47	47	NUM
easat-3008	273	29	november	november	PROPN
easat-3008	273	30	2019	2019	NUM
easat-3008	273	31	article	article	NOUN
easat-3008	273	32	100445	100445	NUM
easat-3008	273	33	[	[	X
easat-3008	273	34	18	18	NUM
easat-3008	273	35	]	]	X
easat-3008	273	36	jaana	jaana	PROPN
easat-3008	273	37	kettunen	kettunen	PROPN
easat-3008	273	38	2017	2017	NUM
easat-3008	273	39	"	"	PUNCT
easat-3008	273	40	interlingual	interlingual	ADJ
easat-3008	273	41	translation	translation	NOUN
easat-3008	273	42	of	of	ADP
easat-3008	273	43	the	the	DET
easat-3008	273	44	international	international	ADJ
easat-3008	273	45	financial	financial	ADJ
easat-3008	273	46	reporting	reporting	NOUN
easat-3008	273	47	standards	standard	NOUN
easat-3008	273	48	as	as	ADP
easat-3008	273	49	institutional	institutional	ADJ
easat-3008	273	50	work	work	NOUN
easat-3008	273	51	"	"	PUNCT
easat-3008	273	52	accounting	accounting	NOUN
easat-3008	273	53	,	,	PUNCT
easat-3008	273	54	organizations	organization	NOUN
easat-3008	273	55	and	and	CCONJ
easat-3008	273	56	society	society	NOUN
easat-3008	273	57	,	,	PUNCT
easat-3008	273	58	volume	volume	NOUN
easat-3008	273	59	56	56	NUM
easat-3008	273	60	,	,	PUNCT
easat-3008	273	61	january	january	PROPN
easat-3008	273	62	2017	2017	NUM
easat-3008	273	63	,	,	PUNCT
easat-3008	273	64	pages	page	NOUN
easat-3008	273	65	38	38	NUM
easat-3008	273	66	-	-	SYM
easat-3008	273	67	54	54	NUM
easat-3008	274	1	[	[	X
easat-3008	274	2	19	19	NUM
easat-3008	274	3	]	]	PUNCT
easat-3008	274	4	mark	mark	NOUN
easat-3008	274	5	defond	defond	NOUN
easat-3008	274	6	,	,	PUNCT
easat-3008	274	7	xinzi	xinzi	PROPN
easat-3008	274	8	gao	gao	PROPN
easat-3008	274	9	,	,	PUNCT
easat-3008	274	10	oliver	oliver	PROPN
easat-3008	274	11	zhen	zhen	PROPN
easat-3008	274	12	li	li	PROPN
easat-3008	274	13	,	,	PUNCT
easat-3008	274	14	lijun	lijun	PROPN
easat-3008	274	15	xia	xia	PROPN
easat-3008	274	16	2019	2019	NUM
easat-3008	274	17	"	"	PUNCT
easat-3008	274	18	ifrs	ifrs	NOUN
easat-3008	274	19	adoption	adoption	NOUN
easat-3008	274	20	in	in	ADP
easat-3008	274	21	china	china	PROPN
easat-3008	274	22	and	and	CCONJ
easat-3008	274	23	foreign	foreign	ADJ
easat-3008	274	24	institutional	institutional	ADJ
easat-3008	274	25	investments	investment	NOUN
easat-3008	274	26	"	"	PUNCT
easat-3008	274	27	china	china	PROPN
easat-3008	274	28	journal	journal	PROPN
easat-3008	274	29	of	of	ADP
easat-3008	274	30	accounting	accounting	NOUN
easat-3008	274	31	researchvolume	researchvolume	NOUN
easat-3008	274	32	12	12	NUM
easat-3008	274	33	,	,	PUNCT
easat-3008	274	34	issue	issue	NOUN
easat-3008	274	35	1march	1march	NUM
easat-3008	274	36	2019pages	2019page	NOUN
easat-3008	274	37	1	1	NUM
easat-3008	274	38	-	-	SYM
easat-3008	274	39	32	32	NUM
easat-3008	274	40	[	[	SYM
easat-3008	274	41	20	20	NUM
easat-3008	274	42	]	]	SYM
easat-3008	274	43	matthias	matthias	PROPN
easat-3008	274	44	nnadi	nnadi	NOUN
easat-3008	274	45	,	,	PUNCT
easat-3008	274	46	teerooven	teerooven	VERB
easat-3008	274	47	soobaroyen	soobaroyen	NOUN
easat-3008	274	48	2015	2015	NUM
easat-3008	274	49	"	"	PUNCT
easat-3008	274	50	international	international	ADJ
easat-3008	274	51	financial	financial	ADJ
easat-3008	274	52	reporting	reporting	NOUN
easat-3008	274	53	standards	standard	NOUN
easat-3008	274	54	and	and	CCONJ
easat-3008	274	55	foreign	foreign	ADJ
easat-3008	274	56	direct	direct	ADJ
easat-3008	274	57	investment	investment	NOUN
easat-3008	274	58	:	:	PUNCT
easat-3008	274	59	the	the	DET
easat-3008	274	60	case	case	NOUN
easat-3008	274	61	of	of	ADP
easat-3008	274	62	africa	africa	PROPN
easat-3008	274	63	"	"	PUNCT
easat-3008	274	64	advances	advance	NOUN
easat-3008	274	65	in	in	ADP
easat-3008	274	66	accounting	accounting	NOUN
easat-3008	274	67	,	,	PUNCT
easat-3008	274	68	volume	volume	NOUN
easat-3008	274	69	31	31	NUM
easat-3008	274	70	,	,	PUNCT
easat-3008	274	71	issue	issue	NOUN
easat-3008	274	72	2	2	NUM
easat-3008	274	73	,	,	PUNCT
easat-3008	274	74	december	december	PROPN
easat-3008	274	75	2015	2015	NUM
easat-3008	274	76	,	,	PUNCT
easat-3008	274	77	pages	page	NOUN
easat-3008	274	78	228	228	NUM
easat-3008	274	79	-	-	SYM
easat-3008	274	80	238	238	NUM
easat-3008	275	1	[	[	X
easat-3008	275	2	21	21	NUM
easat-3008	275	3	]	]	X
easat-3008	275	4	marziana	marziana	PROPN
easat-3008	275	5	madah	madah	PROPN
easat-3008	275	6	marzuki	marzuki	PROPN
easat-3008	275	7	,	,	PUNCT
easat-3008	275	8	effiezal	effiezal	PROPN
easat-3008	275	9	aswadi	aswadi	PROPN
easat-3008	275	10	abdul	abdul	PROPN
easat-3008	275	11	wahab	wahab	PROPN
easat-3008	275	12	2016	2016	NUM
easat-3008	275	13	"	"	PUNCT
easat-3008	275	14	institutional	institutional	ADJ
easat-3008	275	15	factors	factor	NOUN
easat-3008	275	16	and	and	CCONJ
easat-3008	275	17	conditional	conditional	ADJ
easat-3008	275	18	conservatism	conservatism	NOUN
easat-3008	275	19	in	in	ADP
easat-3008	275	20	malaysia	malaysia	PROPN
easat-3008	275	21	:	:	PUNCT
easat-3008	275	22	does	do	VERB
easat-3008	275	23	international	international	ADJ
easat-3008	275	24	financial	financial	ADJ
easat-3008	275	25	reporting	reporting	NOUN
easat-3008	275	26	standards	standard	NOUN
easat-3008	275	27	convergence	convergence	NOUN
easat-3008	275	28	matter	matter	NOUN
easat-3008	275	29	?	?	PUNCT
easat-3008	275	30	"	"	PUNCT
easat-3008	276	1	journal	journal	NOUN
easat-3008	276	2	of	of	ADP
easat-3008	276	3	contemporary	contemporary	PROPN
easat-3008	276	4	accounting	accounting	PROPN
easat-3008	276	5	&	&	CCONJ
easat-3008	276	6	economics	economic	NOUN
easat-3008	276	7	,	,	PUNCT
easat-3008	276	8	volume	volume	NOUN
easat-3008	276	9	12	12	NUM
easat-3008	276	10	,	,	PUNCT
easat-3008	276	11	issue	issue	NOUN
easat-3008	276	12	3	3	NUM
easat-3008	276	13	,	,	PUNCT
easat-3008	276	14	december	december	PROPN
easat-3008	276	15	2016	2016	NUM
easat-3008	276	16	,	,	PUNCT
easat-3008	276	17	pages	page	NOUN
easat-3008	276	18	191	191	NUM
easat-3008	276	19	-	-	SYM
easat-3008	276	20	209	209	NUM
easat-3008	277	1	[	[	X
easat-3008	277	2	22	22	NUM
easat-3008	277	3	]	]	X
easat-3008	277	4	martinez	martinez	PROPN
easat-3008	277	5	,	,	PUNCT
easat-3008	277	6	a.	a.	PROPN
easat-3008	277	7	l.	l.	PROPN
easat-3008	277	8	&	&	CCONJ
easat-3008	277	9	dumer	dumer	PROPN
easat-3008	277	10	,	,	PUNCT
easat-3008	277	11	m.	m.	PROPN
easat-3008	277	12	c.	c.	PROPN
easat-3008	277	13	r.	r.	PROPN
easat-3008	277	14	(	(	PUNCT
easat-3008	277	15	2012	2012	NUM
easat-3008	277	16	)	)	PUNCT
easat-3008	277	17	.	.	PUNCT
easat-3008	278	1	adoption	adoption	NOUN
easat-3008	278	2	of	of	ADP
easat-3008	278	3	ifrs	ifrs	PROPN
easat-3008	278	4	and	and	CCONJ
easat-3008	278	5	the	the	DET
easat-3008	278	6	properties	property	NOUN
easat-3008	278	7	of	of	ADP
easat-3008	278	8	analysts	analyst	NOUN
easat-3008	278	9	’	'	PUNCT
easat-3008	278	10	forecasts	forecast	NOUN
easat-3008	278	11	:	:	PUNCT
easat-3008	278	12	the	the	DET
easat-3008	278	13	brazilian	brazilian	ADJ
easat-3008	278	14	case	case	NOUN
easat-3008	278	15	.	.	PUNCT
easat-3008	279	1	retrieved	retrieve	VERB
easat-3008	279	2	from	from	ADP
easat-3008	279	3	[	[	X
easat-3008	279	4	23	23	NUM
easat-3008	279	5	]	]	PUNCT
easat-3008	279	6	rajni	rajni	NOUN
easat-3008	279	7	mala	mala	NOUN
easat-3008	279	8	,	,	PUNCT
easat-3008	279	9	parmod	parmod	PROPN
easat-3008	279	10	chand	chand	PROPN
easat-3008	279	11	.	.	PUNCT
easat-3008	280	1	(	(	PUNCT
easat-3008	280	2	2014	2014	NUM
easat-3008	280	3	)	)	PUNCT
easat-3008	280	4	.	.	PUNCT
easat-3008	281	1	impacts	impact	NOUN
easat-3008	281	2	of	of	ADP
easat-3008	281	3	additional	additional	ADJ
easat-3008	281	4	guidance	guidance	NOUN
easat-3008	281	5	provided	provide	VERB
easat-3008	281	6	on	on	ADP
easat-3008	281	7	international	international	ADJ
easat-3008	281	8	financial	financial	ADJ
easat-3008	281	9	reporting	reporting	NOUN
easat-3008	281	10	standards	standard	NOUN
easat-3008	281	11	on	on	ADP
easat-3008	281	12	the	the	DET
easat-3008	281	13	judgments	judgment	NOUN
easat-3008	281	14	of	of	ADP
easat-3008	281	15	accountants	accountant	NOUN
easat-3008	281	16	,	,	PUNCT
easat-3008	281	17	the	the	DET
easat-3008	281	18	international	international	ADJ
easat-3008	281	19	journal	journal	NOUN
easat-3008	281	20	of	of	ADP
easat-3008	281	21	accounting	accounting	NOUN
easat-3008	281	22	,	,	PUNCT
easat-3008	281	23	49	49	NUM
easat-3008	281	24	(	(	PUNCT
easat-3008	281	25	2	2	NUM
easat-3008	281	26	)	)	PUNCT
easat-3008	281	27	,	,	PUNCT
easat-3008	281	28	263–288	263–288	NUM
easat-3008	281	29	.	.	PUNCT
easat-3008	282	1	[	[	X
easat-3008	282	2	24	24	NUM
easat-3008	282	3	]	]	X
easat-3008	282	4	r.	r.	PROPN
easat-3008	282	5	weerathungachen	weerathungachen	PROPN
easat-3008	282	6	xiaofangmohammad	xiaofangmohammad	PROPN
easat-3008	282	7	nurunnabir	nurunnabir	PROPN
easat-3008	282	8	.	.	PUNCT
easat-3008	283	1	m.	m.	PROPN
easat-3008	283	2	n.	n.	PROPN
easat-3008	283	3	c.	c.	PROPN
easat-3008	283	4	swarnapali	swarnapali	PROPN
easat-3008	283	5	2020	2020	NUM
easat-3008	283	6	"	"	PUNCT
easat-3008	283	7	do	do	AUX
easat-3008	283	8	the	the	DET
easat-3008	283	9	ifrs	ifrs	NOUN
easat-3008	283	10	promote	promote	VERB
easat-3008	283	11	corporate	corporate	ADJ
easat-3008	283	12	social	social	ADJ
easat-3008	283	13	responsibility	responsibility	NOUN
easat-3008	283	14	reporting	report	VERB
easat-3008	283	15	?	?	PUNCT
easat-3008	284	1	evidence	evidence	NOUN
easat-3008	284	2	from	from	ADP
easat-3008	284	3	ifrs	ifrs	PROPN
easat-3008	284	4	convergence	convergence	NOUN
easat-3008	284	5	in	in	ADP
easat-3008	284	6	india	india	PROPN
easat-3008	284	7	"	"	PUNCT
easat-3008	284	8	journal	journal	NOUN
easat-3008	284	9	of	of	ADP
easat-3008	284	10	international	international	ADJ
easat-3008	284	11	accounting	accounting	NOUN
easat-3008	284	12	,	,	PUNCT
easat-3008	284	13	auditing	auditing	NOUN
easat-3008	284	14	and	and	CCONJ
easat-3008	284	15	taxation	taxation	NOUN
easat-3008	284	16	september	september	PROPN
easat-3008	284	17	2020volume	2020volume	PROPN
easat-3008	284	18	40article	40article	X
easat-3008	284	19	100336	100336	NUM
easat-3008	285	1	[	[	X
easat-3008	285	2	25	25	NUM
easat-3008	285	3	]	]	PUNCT
easat-3008	285	4	tulus	tulus	X
easat-3008	285	5	suryanto	suryanto	NOUN
easat-3008	285	6	,	,	PUNCT
easat-3008	285	7	agrianti	agrianti	PROPN
easat-3008	285	8	komalasari	komalasari	PROPN
easat-3008	285	9	2019	2019	NUM
easat-3008	285	10	"	"	PUNCT
easat-3008	285	11	effect	effect	NOUN
easat-3008	285	12	of	of	ADP
easat-3008	285	13	mandatory	mandatory	ADJ
easat-3008	285	14	adoption	adoption	NOUN
easat-3008	285	15	of	of	ADP
easat-3008	285	16	international	international	ADJ
easat-3008	285	17	financial	financial	ADJ
easat-3008	285	18	reporting	reporting	NOUN
easat-3008	285	19	standard	standard	PROPN
easat-3008	285	20	(	(	PUNCT
easat-3008	285	21	ifrs	ifrs	PROPN
easat-3008	285	22	)	)	PUNCT
easat-3008	285	23	on	on	ADP
easat-3008	285	24	supply	supply	NOUN
easat-3008	285	25	chain	chain	NOUN
easat-3008	285	26	management	management	NOUN
easat-3008	285	27	:	:	PUNCT
easat-3008	285	28	a	a	DET
easat-3008	285	29	case	case	NOUN
easat-3008	285	30	of	of	ADP
easat-3008	285	31	indonesian	indonesian	ADJ
easat-3008	285	32	dairy	dairy	NOUN
easat-3008	285	33	industry	industry	NOUN
easat-3008	285	34	"	"	PUNCT
easat-3008	285	35	january	january	PROPN
easat-3008	285	36	2019	2019	NUM
easat-3008	285	37	uncertain	uncertain	ADJ
easat-3008	285	38	supply	supply	NOUN
easat-3008	285	39	chain	chain	NOUN
easat-3008	285	40	management	management	NOUN
easat-3008	285	41	7(2):169	7(2):169	NUM
easat-3008	285	42	-	-	SYM
easat-3008	285	43	178	178	NUM