id	sid	tid	token	lemma	pos
easat-3042	1	1	edelweiss	edelweiss	PROPN
easat-3042	1	2	applied	apply	VERB
easat-3042	1	3	science	science	NOUN
easat-3042	1	4	and	and	CCONJ
easat-3042	1	5	technology	technology	NOUN
easat-3042	1	6	issn	issn	PROPN
easat-3042	1	7	:	:	PUNCT
easat-3042	1	8	2576	2576	NUM
easat-3042	1	9	-	-	SYM
easat-3042	1	10	8484	8484	NUM
easat-3042	1	11	vol	vol	NOUN
easat-3042	1	12	.	.	PROPN
easat-3042	1	13	8	8	NUM
easat-3042	1	14	,	,	PUNCT
easat-3042	1	15	no	no	INTJ
easat-3042	1	16	.	.	NOUN
easat-3042	1	17	6	6	NUM
easat-3042	1	18	,	,	PUNCT
easat-3042	1	19	4809	4809	NUM
easat-3042	1	20	-	-	SYM
easat-3042	1	21	4817	4817	NUM
easat-3042	1	22	2024	2024	NUM
easat-3042	1	23	publisher	publisher	NOUN
easat-3042	1	24	:	:	PUNCT
easat-3042	1	25	learning	learn	VERB
easat-3042	1	26	gate	gate	NOUN
easat-3042	1	27	doi	doi	PROPN
easat-3042	1	28	:	:	PUNCT
easat-3042	1	29	10.55214/25768484.v8i6.3042	10.55214/25768484.v8i6.3042	NUM
easat-3042	1	30	©	©	PROPN
easat-3042	1	31	2024	2024	NUM
easat-3042	1	32	by	by	ADP
easat-3042	1	33	the	the	DET
easat-3042	1	34	author	author	NOUN
easat-3042	1	35	;	;	PUNCT
easat-3042	1	36	licensee	licensee	PROPN
easat-3042	1	37	learning	learning	NOUN
easat-3042	1	38	gate	gate	NOUN
easat-3042	1	39	©	©	PROPN
easat-3042	1	40	2024	2024	NUM
easat-3042	1	41	by	by	ADP
easat-3042	1	42	the	the	DET
easat-3042	1	43	author	author	NOUN
easat-3042	1	44	;	;	PUNCT
easat-3042	1	45	licensee	licensee	PROPN
easat-3042	1	46	learning	learn	VERB
easat-3042	1	47	gate	gate	NOUN
easat-3042	1	48	*	*	PUNCT
easat-3042	1	49	correspondence	correspondence	NOUN
easat-3042	1	50	:	:	PUNCT
easat-3042	1	51	sykim309@jbnu.ac.kr	sykim309@jbnu.ac.kr	PUNCT
easat-3042	1	52	the	the	DET
easat-3042	1	53	impact	impact	NOUN
easat-3042	1	54	of	of	ADP
easat-3042	1	55	business	business	NOUN
easat-3042	1	56	strategy	strategy	NOUN
easat-3042	1	57	on	on	ADP
easat-3042	1	58	the	the	DET
easat-3042	1	59	relationship	relationship	NOUN
easat-3042	1	60	between	between	ADP
easat-3042	1	61	voluntary	voluntary	ADJ
easat-3042	1	62	disclosure	disclosure	NOUN
easat-3042	1	63	of	of	ADP
easat-3042	1	64	carbon	carbon	NOUN
easat-3042	1	65	emissions	emission	NOUN
easat-3042	1	66	and	and	CCONJ
easat-3042	1	67	firm	firm	ADJ
easat-3042	1	68	value	value	NOUN
easat-3042	1	69	suyon	suyon	NOUN
easat-3042	1	70	kim1	kim1	PROPN
easat-3042	1	71	*	*	PROPN
easat-3042	1	72	1department	1department	NUM
easat-3042	1	73	of	of	ADP
easat-3042	1	74	accounting	accounting	NOUN
easat-3042	1	75	,	,	PUNCT
easat-3042	1	76	jeonbuk	jeonbuk	VERB
easat-3042	1	77	national	national	PROPN
easat-3042	1	78	university	university	PROPN
easat-3042	1	79	,	,	PUNCT
easat-3042	1	80	jeonju	jeonju	NOUN
easat-3042	1	81	54896	54896	NUM
easat-3042	1	82	,	,	PUNCT
easat-3042	1	83	korea	korea	PROPN
easat-3042	1	84	;	;	PUNCT
easat-3042	1	85	sykim309@jbnu.ac.kr	sykim309@jbnu.ac.kr	PUNCT
easat-3042	1	86	(	(	PUNCT
easat-3042	1	87	s.k	s.k	PROPN
easat-3042	1	88	.	.	PUNCT
easat-3042	1	89	)	)	PUNCT
easat-3042	1	90	.	.	PUNCT
easat-3042	2	1	abstract	abstract	ADV
easat-3042	2	2	:	:	PUNCT
easat-3042	2	3	this	this	DET
easat-3042	2	4	research	research	NOUN
easat-3042	2	5	examines	examine	VERB
easat-3042	2	6	the	the	DET
easat-3042	2	7	influence	influence	NOUN
easat-3042	2	8	of	of	ADP
easat-3042	2	9	firms	firm	NOUN
easat-3042	2	10	'	'	PART
easat-3042	2	11	voluntary	voluntary	ADJ
easat-3042	2	12	disclosure	disclosure	NOUN
easat-3042	2	13	of	of	ADP
easat-3042	2	14	carbon	carbon	NOUN
easat-3042	2	15	emissions	emission	NOUN
easat-3042	2	16	on	on	ADP
easat-3042	2	17	their	their	PRON
easat-3042	2	18	value	value	NOUN
easat-3042	2	19	in	in	ADP
easat-3042	2	20	the	the	DET
easat-3042	2	21	korean	korean	ADJ
easat-3042	2	22	capital	capital	NOUN
easat-3042	2	23	market	market	NOUN
easat-3042	2	24	,	,	PUNCT
easat-3042	2	25	with	with	ADP
easat-3042	2	26	a	a	DET
easat-3042	2	27	particular	particular	ADJ
easat-3042	2	28	focus	focus	NOUN
easat-3042	2	29	on	on	ADP
easat-3042	2	30	the	the	DET
easat-3042	2	31	role	role	NOUN
easat-3042	2	32	of	of	ADP
easat-3042	2	33	business	business	NOUN
easat-3042	2	34	strategy	strategy	NOUN
easat-3042	2	35	.	.	PUNCT
easat-3042	3	1	this	this	DET
easat-3042	3	2	study	study	NOUN
easat-3042	3	3	employs	employ	VERB
easat-3042	3	4	data	datum	NOUN
easat-3042	3	5	from	from	ADP
easat-3042	3	6	korean	korean	ADJ
easat-3042	3	7	companies	company	NOUN
easat-3042	3	8	that	that	PRON
easat-3042	3	9	are	be	AUX
easat-3042	3	10	involved	involve	VERB
easat-3042	3	11	in	in	ADP
easat-3042	3	12	the	the	DET
easat-3042	3	13	carbon	carbon	NOUN
easat-3042	3	14	disclosure	disclosure	NOUN
easat-3042	3	15	project	project	NOUN
easat-3042	3	16	to	to	PART
easat-3042	3	17	investigate	investigate	VERB
easat-3042	3	18	the	the	DET
easat-3042	3	19	impact	impact	NOUN
easat-3042	3	20	of	of	ADP
easat-3042	3	21	these	these	DET
easat-3042	3	22	disclosures	disclosure	NOUN
easat-3042	3	23	on	on	ADP
easat-3042	3	24	the	the	DET
easat-3042	3	25	value	value	NOUN
easat-3042	3	26	of	of	ADP
easat-3042	3	27	the	the	DET
easat-3042	3	28	firm	firm	NOUN
easat-3042	3	29	.	.	PUNCT
easat-3042	4	1	the	the	DET
easat-3042	4	2	research	research	NOUN
easat-3042	4	3	classifies	classify	VERB
easat-3042	4	4	firms	firm	NOUN
easat-3042	4	5	into	into	ADP
easat-3042	4	6	prospector	prospector	PROPN
easat-3042	4	7	,	,	PUNCT
easat-3042	4	8	analyzer	analyzer	NOUN
easat-3042	4	9	,	,	PUNCT
easat-3042	4	10	and	and	CCONJ
easat-3042	4	11	defender	defender	NOUN
easat-3042	4	12	stages	stage	NOUN
easat-3042	4	13	according	accord	VERB
easat-3042	4	14	to	to	ADP
easat-3042	4	15	their	their	PRON
easat-3042	4	16	business	business	NOUN
easat-3042	4	17	strategies	strategy	NOUN
easat-3042	4	18	.	.	PUNCT
easat-3042	5	1	the	the	DET
easat-3042	5	2	research	research	NOUN
easat-3042	5	3	findings	finding	NOUN
easat-3042	5	4	suggest	suggest	VERB
easat-3042	5	5	that	that	SCONJ
easat-3042	5	6	the	the	DET
easat-3042	5	7	voluntary	voluntary	ADJ
easat-3042	5	8	disclosure	disclosure	NOUN
easat-3042	5	9	of	of	ADP
easat-3042	5	10	carbon	carbon	NOUN
easat-3042	5	11	emissions	emission	NOUN
easat-3042	5	12	has	have	VERB
easat-3042	5	13	a	a	DET
easat-3042	5	14	negative	negative	ADJ
easat-3042	5	15	impact	impact	NOUN
easat-3042	5	16	on	on	ADP
easat-3042	5	17	the	the	DET
easat-3042	5	18	overall	overall	ADJ
easat-3042	5	19	value	value	NOUN
easat-3042	5	20	of	of	ADP
easat-3042	5	21	a	a	DET
easat-3042	5	22	company	company	NOUN
easat-3042	5	23	.	.	PUNCT
easat-3042	6	1	when	when	SCONJ
easat-3042	6	2	examining	examine	VERB
easat-3042	6	3	the	the	DET
easat-3042	6	4	relationship	relationship	NOUN
easat-3042	6	5	with	with	ADP
easat-3042	6	6	business	business	NOUN
easat-3042	6	7	strategy	strategy	NOUN
easat-3042	6	8	,	,	PUNCT
easat-3042	6	9	firms	firm	NOUN
easat-3042	6	10	in	in	ADP
easat-3042	6	11	the	the	DET
easat-3042	6	12	prospector	prospector	NOUN
easat-3042	6	13	stage	stage	NOUN
easat-3042	6	14	are	be	AUX
easat-3042	6	15	seen	see	VERB
easat-3042	6	16	as	as	ADP
easat-3042	6	17	actively	actively	ADV
easat-3042	6	18	adopting	adopt	VERB
easat-3042	6	19	environmental	environmental	ADJ
easat-3042	6	20	responsibility	responsibility	NOUN
easat-3042	6	21	for	for	ADP
easat-3042	6	22	long	long	ADJ
easat-3042	6	23	-	-	PUNCT
easat-3042	6	24	term	term	NOUN
easat-3042	6	25	sustainability	sustainability	NOUN
easat-3042	6	26	by	by	ADP
easat-3042	6	27	voluntarily	voluntarily	ADV
easat-3042	6	28	disclosing	disclose	VERB
easat-3042	6	29	information	information	NOUN
easat-3042	6	30	,	,	PUNCT
easat-3042	6	31	which	which	PRON
easat-3042	6	32	may	may	AUX
easat-3042	6	33	improve	improve	VERB
easat-3042	6	34	the	the	DET
easat-3042	6	35	value	value	NOUN
easat-3042	6	36	of	of	ADP
easat-3042	6	37	the	the	DET
easat-3042	6	38	firm	firm	NOUN
easat-3042	6	39	.	.	PUNCT
easat-3042	7	1	keywords	keyword	NOUN
easat-3042	7	2	:	:	PUNCT
easat-3042	7	3	business	business	NOUN
easat-3042	7	4	strategy	strategy	NOUN
easat-3042	7	5	,	,	PUNCT
easat-3042	7	6	firm	firm	ADJ
easat-3042	7	7	value	value	NOUN
easat-3042	7	8	,	,	PUNCT
easat-3042	7	9	voluntary	voluntary	ADJ
easat-3042	7	10	disclosure	disclosure	NOUN
easat-3042	7	11	of	of	ADP
easat-3042	7	12	carbon	carbon	NOUN
easat-3042	7	13	emissions	emission	NOUN
easat-3042	7	14	.	.	PUNCT
easat-3042	8	1	1	1	X
easat-3042	8	2	.	.	X
easat-3042	8	3	introduction	introduction	NOUN
easat-3042	8	4	climate	climate	NOUN
easat-3042	8	5	change	change	NOUN
easat-3042	8	6	is	be	AUX
easat-3042	8	7	no	no	ADV
easat-3042	8	8	longer	long	ADV
easat-3042	8	9	a	a	DET
easat-3042	8	10	distant	distant	ADJ
easat-3042	8	11	future	future	ADJ
easat-3042	8	12	concern	concern	NOUN
easat-3042	8	13	that	that	PRON
easat-3042	8	14	will	will	AUX
easat-3042	8	15	be	be	AUX
easat-3042	8	16	addressed	address	VERB
easat-3042	8	17	later	later	ADV
easat-3042	8	18	.	.	PUNCT
easat-3042	9	1	it	it	PRON
easat-3042	9	2	is	be	AUX
easat-3042	9	3	a	a	DET
easat-3042	9	4	current	current	ADJ
easat-3042	9	5	and	and	CCONJ
easat-3042	9	6	urgent	urgent	ADJ
easat-3042	9	7	issue	issue	NOUN
easat-3042	9	8	that	that	PRON
easat-3042	9	9	has	have	AUX
easat-3042	9	10	already	already	ADV
easat-3042	9	11	had	have	VERB
easat-3042	9	12	a	a	DET
easat-3042	9	13	significant	significant	ADJ
easat-3042	9	14	impact	impact	NOUN
easat-3042	9	15	on	on	ADP
easat-3042	9	16	millions	million	NOUN
easat-3042	9	17	of	of	ADP
easat-3042	9	18	people	people	NOUN
easat-3042	9	19	worldwide	worldwide	ADV
easat-3042	9	20	.	.	PUNCT
easat-3042	10	1	the	the	DET
easat-3042	10	2	impacts	impact	NOUN
easat-3042	10	3	of	of	ADP
easat-3042	10	4	climate	climate	NOUN
easat-3042	10	5	change	change	NOUN
easat-3042	10	6	have	have	AUX
easat-3042	10	7	already	already	ADV
easat-3042	10	8	shown	show	VERB
easat-3042	10	9	to	to	PART
easat-3042	10	10	be	be	AUX
easat-3042	10	11	catastrophic	catastrophic	ADJ
easat-3042	10	12	for	for	ADP
easat-3042	10	13	ecosystems	ecosystem	NOUN
easat-3042	10	14	,	,	PUNCT
easat-3042	10	15	communities	community	NOUN
easat-3042	10	16	,	,	PUNCT
easat-3042	10	17	and	and	CCONJ
easat-3042	10	18	the	the	DET
easat-3042	10	19	global	global	ADJ
easat-3042	10	20	economy	economy	NOUN
easat-3042	10	21	,	,	PUNCT
easat-3042	10	22	with	with	ADP
easat-3042	10	23	estimated	estimate	VERB
easat-3042	10	24	financial	financial	ADJ
easat-3042	10	25	losses	loss	NOUN
easat-3042	10	26	from	from	ADP
easat-3042	10	27	climate	climate	NOUN
easat-3042	10	28	change	change	NOUN
easat-3042	10	29	amounting	amount	VERB
easat-3042	10	30	to	to	ADP
easat-3042	10	31	usd	usd	PROPN
easat-3042	10	32	10	10	NUM
easat-3042	10	33	trillion	trillion	NUM
easat-3042	10	34	(	(	PUNCT
easat-3042	10	35	iigcc	iigcc	NOUN
easat-3042	10	36	,	,	PUNCT
easat-3042	10	37	2021	2021	NUM
easat-3042	10	38	)	)	PUNCT
easat-3042	10	39	.	.	PUNCT
easat-3042	11	1	furthermore	furthermore	ADV
easat-3042	11	2	,	,	PUNCT
easat-3042	11	3	these	these	DET
easat-3042	11	4	issues	issue	NOUN
easat-3042	11	5	will	will	AUX
easat-3042	11	6	only	only	ADV
easat-3042	11	7	be	be	AUX
easat-3042	11	8	worsened	worsen	VERB
easat-3042	11	9	by	by	ADP
easat-3042	11	10	increasing	increase	VERB
easat-3042	11	11	global	global	ADJ
easat-3042	11	12	temperatures	temperature	NOUN
easat-3042	11	13	.	.	PUNCT
easat-3042	12	1	undoubtedly	undoubtedly	ADV
easat-3042	12	2	,	,	PUNCT
easat-3042	12	3	a	a	DET
easat-3042	12	4	rise	rise	NOUN
easat-3042	12	5	in	in	ADP
easat-3042	12	6	the	the	DET
easat-3042	12	7	earth	earth	NOUN
easat-3042	12	8	's	's	PART
easat-3042	12	9	average	average	ADJ
easat-3042	12	10	temperature	temperature	NOUN
easat-3042	12	11	by	by	ADP
easat-3042	12	12	1.5	1.5	NUM
easat-3042	12	13	°	°	NOUN
easat-3042	12	14	c	c	NOUN
easat-3042	12	15	will	will	AUX
easat-3042	12	16	have	have	VERB
easat-3042	12	17	a	a	DET
easat-3042	12	18	substantial	substantial	ADJ
easat-3042	12	19	effect	effect	NOUN
easat-3042	12	20	on	on	ADP
easat-3042	12	21	water	water	NOUN
easat-3042	12	22	supplies	supply	NOUN
easat-3042	12	23	,	,	PUNCT
easat-3042	12	24	food	food	NOUN
easat-3042	12	25	security	security	NOUN
easat-3042	12	26	,	,	PUNCT
easat-3042	12	27	quality	quality	NOUN
easat-3042	12	28	of	of	ADP
easat-3042	12	29	life	life	NOUN
easat-3042	12	30	,	,	PUNCT
easat-3042	12	31	health	health	NOUN
easat-3042	12	32	,	,	PUNCT
easat-3042	12	33	and	and	CCONJ
easat-3042	12	34	global	global	ADJ
easat-3042	12	35	economies	economy	NOUN
easat-3042	12	36	for	for	ADP
easat-3042	12	37	both	both	CCONJ
easat-3042	12	38	the	the	DET
easat-3042	12	39	present	present	ADJ
easat-3042	12	40	and	and	CCONJ
easat-3042	12	41	future	future	ADJ
easat-3042	12	42	generations	generation	NOUN
easat-3042	12	43	(	(	PUNCT
easat-3042	12	44	nasa	nasa	PROPN
easat-3042	12	45	,	,	PUNCT
easat-3042	12	46	2019	2019	NUM
easat-3042	12	47	)	)	PUNCT
easat-3042	12	48	.	.	PUNCT
easat-3042	13	1	studies	study	NOUN
easat-3042	13	2	have	have	AUX
easat-3042	13	3	shown	show	VERB
easat-3042	13	4	that	that	SCONJ
easat-3042	13	5	risks	risk	NOUN
easat-3042	13	6	associated	associate	VERB
easat-3042	13	7	with	with	ADP
easat-3042	13	8	climate	climate	NOUN
easat-3042	13	9	change	change	NOUN
easat-3042	13	10	have	have	VERB
easat-3042	13	11	a	a	DET
easat-3042	13	12	substantial	substantial	ADJ
easat-3042	13	13	effect	effect	NOUN
easat-3042	13	14	on	on	ADP
easat-3042	13	15	the	the	DET
easat-3042	13	16	decision	decision	NOUN
easat-3042	13	17	-	-	PUNCT
easat-3042	13	18	making	make	VERB
easat-3042	13	19	process	process	NOUN
easat-3042	13	20	of	of	ADP
easat-3042	13	21	investors	investor	NOUN
easat-3042	13	22	.	.	PUNCT
easat-3042	14	1	aligning	align	VERB
easat-3042	14	2	with	with	ADP
easat-3042	14	3	the	the	DET
easat-3042	14	4	trend	trend	NOUN
easat-3042	14	5	of	of	ADP
easat-3042	14	6	investing	invest	VERB
easat-3042	14	7	in	in	ADP
easat-3042	14	8	renewable	renewable	ADJ
easat-3042	14	9	energy	energy	NOUN
easat-3042	14	10	and	and	CCONJ
easat-3042	14	11	making	make	VERB
easat-3042	14	12	more	more	ADJ
easat-3042	14	13	environmental	environmental	ADJ
easat-3042	14	14	-	-	PUNCT
easat-3042	14	15	friendly	friendly	ADJ
easat-3042	14	16	structures	structure	NOUN
easat-3042	14	17	,	,	PUNCT
easat-3042	14	18	current	current	ADJ
easat-3042	14	19	research	research	NOUN
easat-3042	14	20	has	have	AUX
easat-3042	14	21	shown	show	VERB
easat-3042	14	22	that	that	SCONJ
easat-3042	14	23	implementing	implement	VERB
easat-3042	14	24	low	low	ADJ
easat-3042	14	25	carbon	carbon	NOUN
easat-3042	14	26	policies	policy	NOUN
easat-3042	14	27	around	around	ADP
easat-3042	14	28	the	the	DET
easat-3042	14	29	world	world	NOUN
easat-3042	14	30	can	can	AUX
easat-3042	14	31	effectively	effectively	ADV
easat-3042	14	32	decrease	decrease	VERB
easat-3042	14	33	the	the	DET
easat-3042	14	34	risk	risk	NOUN
easat-3042	14	35	of	of	ADP
easat-3042	14	36	survival	survival	NOUN
easat-3042	14	37	.	.	PUNCT
easat-3042	15	1	specifically	specifically	ADV
easat-3042	15	2	,	,	PUNCT
easat-3042	15	3	studies	study	NOUN
easat-3042	15	4	on	on	ADP
easat-3042	15	5	the	the	DET
easat-3042	15	6	environment	environment	NOUN
easat-3042	15	7	are	be	AUX
easat-3042	15	8	connected	connect	VERB
easat-3042	15	9	to	to	ADP
easat-3042	15	10	csr	csr	X
easat-3042	15	11	(	(	PUNCT
easat-3042	15	12	corporate	corporate	ADJ
easat-3042	15	13	social	social	ADJ
easat-3042	15	14	responsibility	responsibility	NOUN
easat-3042	15	15	)	)	PUNCT
easat-3042	15	16	.	.	PUNCT
easat-3042	16	1	environmental	environmental	ADJ
easat-3042	16	2	concerns	concern	NOUN
easat-3042	16	3	have	have	AUX
easat-3042	16	4	always	always	ADV
easat-3042	16	5	been	be	AUX
easat-3042	16	6	a	a	DET
easat-3042	16	7	focal	focal	ADJ
easat-3042	16	8	point	point	NOUN
easat-3042	16	9	of	of	ADP
easat-3042	16	10	academic	academic	ADJ
easat-3042	16	11	attention	attention	NOUN
easat-3042	16	12	in	in	ADP
easat-3042	16	13	the	the	DET
easat-3042	16	14	field	field	NOUN
easat-3042	16	15	of	of	ADP
easat-3042	16	16	csr	csr	NOUN
easat-3042	16	17	research	research	NOUN
easat-3042	16	18	.	.	PUNCT
easat-3042	17	1	nevertheless	nevertheless	ADV
easat-3042	17	2	,	,	PUNCT
easat-3042	17	3	despite	despite	SCONJ
easat-3042	17	4	the	the	DET
easat-3042	17	5	increasing	increase	VERB
easat-3042	17	6	attention	attention	NOUN
easat-3042	17	7	from	from	ADP
easat-3042	17	8	investors	investor	NOUN
easat-3042	17	9	towards	towards	ADP
easat-3042	17	10	climate	climate	NOUN
easat-3042	17	11	risks	risk	NOUN
easat-3042	17	12	associated	associate	VERB
easat-3042	17	13	with	with	ADP
easat-3042	17	14	carbon	carbon	NOUN
easat-3042	17	15	emissions	emission	NOUN
easat-3042	17	16	,	,	PUNCT
easat-3042	17	17	there	there	PRON
easat-3042	17	18	is	be	VERB
easat-3042	17	19	still	still	ADV
easat-3042	17	20	a	a	DET
easat-3042	17	21	lack	lack	NOUN
easat-3042	17	22	of	of	ADP
easat-3042	17	23	empirical	empirical	ADJ
easat-3042	17	24	study	study	NOUN
easat-3042	17	25	in	in	ADP
easat-3042	17	26	the	the	DET
easat-3042	17	27	subject	subject	NOUN
easat-3042	17	28	of	of	ADP
easat-3042	17	29	accounting	accounting	NOUN
easat-3042	17	30	that	that	PRON
easat-3042	17	31	examines	examine	VERB
easat-3042	17	32	the	the	DET
easat-3042	17	33	disclosure	disclosure	NOUN
easat-3042	17	34	of	of	ADP
easat-3042	17	35	information	information	NOUN
easat-3042	17	36	pertaining	pertain	VERB
easat-3042	17	37	to	to	ADP
easat-3042	17	38	carbon	carbon	NOUN
easat-3042	17	39	emissions	emission	NOUN
easat-3042	17	40	and	and	CCONJ
easat-3042	17	41	business	business	NOUN
easat-3042	17	42	strategies	strategy	NOUN
easat-3042	17	43	.	.	PUNCT
easat-3042	18	1	the	the	DET
easat-3042	18	2	objective	objective	NOUN
easat-3042	18	3	of	of	ADP
easat-3042	18	4	this	this	DET
easat-3042	18	5	research	research	NOUN
easat-3042	18	6	is	be	AUX
easat-3042	18	7	to	to	PART
easat-3042	18	8	examine	examine	VERB
easat-3042	18	9	the	the	DET
easat-3042	18	10	potential	potential	ADJ
easat-3042	18	11	influence	influence	NOUN
easat-3042	18	12	of	of	ADP
easat-3042	18	13	disclosing	disclose	VERB
easat-3042	18	14	carbon	carbon	NOUN
easat-3042	18	15	emissions	emission	NOUN
easat-3042	18	16	,	,	PUNCT
easat-3042	18	17	as	as	ADP
easat-3042	18	18	non	non	ADJ
easat-3042	18	19	-	-	ADJ
easat-3042	18	20	financial	financial	ADJ
easat-3042	18	21	information	information	NOUN
easat-3042	18	22	,	,	PUNCT
easat-3042	18	23	on	on	ADP
easat-3042	18	24	the	the	DET
easat-3042	18	25	overall	overall	ADJ
easat-3042	18	26	firm	firm	ADJ
easat-3042	18	27	values	value	NOUN
easat-3042	18	28	in	in	ADP
easat-3042	18	29	the	the	DET
easat-3042	18	30	korean	korean	ADJ
easat-3042	18	31	capital	capital	NOUN
easat-3042	18	32	market	market	NOUN
easat-3042	18	33	.	.	PUNCT
easat-3042	19	1	this	this	PRON
easat-3042	19	2	will	will	AUX
easat-3042	19	3	be	be	AUX
easat-3042	19	4	accomplished	accomplish	VERB
easat-3042	19	5	by	by	ADP
easat-3042	19	6	using	use	VERB
easat-3042	19	7	up	up	ADP
easat-3042	19	8	-	-	PUNCT
easat-3042	19	9	to	to	ADP
easat-3042	19	10	-	-	PUNCT
easat-3042	19	11	date	date	NOUN
easat-3042	19	12	data	datum	NOUN
easat-3042	19	13	from	from	ADP
easat-3042	19	14	the	the	DET
easat-3042	19	15	korean	korean	ADJ
easat-3042	19	16	firms	firm	NOUN
easat-3042	19	17	that	that	PRON
easat-3042	19	18	have	have	AUX
easat-3042	19	19	willingly	willingly	ADV
easat-3042	19	20	reported	report	VERB
easat-3042	19	21	carbon	carbon	NOUN
easat-3042	19	22	emission	emission	NOUN
easat-3042	19	23	statistics	statistic	NOUN
easat-3042	19	24	via	via	ADP
easat-3042	19	25	the	the	DET
easat-3042	19	26	carbon	carbon	NOUN
easat-3042	19	27	disclosure	disclosure	NOUN
easat-3042	19	28	project	project	NOUN
easat-3042	19	29	(	(	PUNCT
easat-3042	19	30	cdp	cdp	NOUN
easat-3042	19	31	)	)	PUNCT
easat-3042	19	32	.	.	PUNCT
easat-3042	20	1	as	as	SCONJ
easat-3042	20	2	carbon	carbon	NOUN
easat-3042	20	3	emissions	emission	NOUN
easat-3042	20	4	is	be	AUX
easat-3042	20	5	an	an	DET
easat-3042	20	6	issue	issue	NOUN
easat-3042	20	7	at	at	ADP
easat-3042	20	8	hand	hand	NOUN
easat-3042	20	9	,	,	PUNCT
easat-3042	20	10	integrating	integrate	VERB
easat-3042	20	11	environmental	environmental	ADJ
easat-3042	20	12	concerns	concern	NOUN
easat-3042	20	13	into	into	ADP
easat-3042	20	14	firms	firm	NOUN
easat-3042	20	15	’	'	PUNCT
easat-3042	20	16	strategy	strategy	NOUN
easat-3042	20	17	might	might	AUX
easat-3042	20	18	lead	lead	VERB
easat-3042	20	19	to	to	ADP
easat-3042	20	20	investors	investor	NOUN
easat-3042	20	21	evaluating	evaluate	VERB
easat-3042	20	22	the	the	DET
easat-3042	20	23	firm	firm	ADJ
easat-3042	20	24	value	value	NOUN
easat-3042	20	25	in	in	ADP
easat-3042	20	26	a	a	DET
easat-3042	20	27	positive	positive	ADJ
easat-3042	20	28	manner	manner	NOUN
easat-3042	20	29	.	.	PUNCT
easat-3042	21	1	this	this	DET
easat-3042	21	2	research	research	NOUN
easat-3042	21	3	aims	aim	VERB
easat-3042	21	4	to	to	PART
easat-3042	21	5	examine	examine	VERB
easat-3042	21	6	the	the	DET
easat-3042	21	7	association	association	NOUN
easat-3042	21	8	between	between	ADP
easat-3042	21	9	the	the	DET
easat-3042	21	10	voluntary	voluntary	ADJ
easat-3042	21	11	disclosure	disclosure	NOUN
easat-3042	21	12	of	of	ADP
easat-3042	21	13	carbon	carbon	NOUN
easat-3042	21	14	emissions	emission	NOUN
easat-3042	21	15	and	and	CCONJ
easat-3042	21	16	company	company	NOUN
easat-3042	21	17	value	value	NOUN
easat-3042	21	18	,	,	PUNCT
easat-3042	21	19	as	as	ADV
easat-3042	21	20	well	well	ADV
easat-3042	21	21	as	as	ADP
easat-3042	21	22	the	the	DET
easat-3042	21	23	application	application	NOUN
easat-3042	21	24	of	of	ADP
easat-3042	21	25	business	business	NOUN
easat-3042	21	26	strategy	strategy	NOUN
easat-3042	21	27	in	in	ADP
easat-3042	21	28	relation	relation	NOUN
easat-3042	21	29	to	to	ADP
easat-3042	21	30	this	this	DET
easat-3042	21	31	correlation	correlation	NOUN
easat-3042	21	32	.	.	PUNCT
easat-3042	22	1	the	the	DET
easat-3042	22	2	business	business	NOUN
easat-3042	22	3	strategy	strategy	NOUN
easat-3042	22	4	is	be	AUX
easat-3042	22	5	derived	derive	VERB
easat-3042	22	6	on	on	ADP
easat-3042	22	7	the	the	DET
easat-3042	22	8	research	research	NOUN
easat-3042	22	9	conducted	conduct	VERB
easat-3042	22	10	by	by	ADP
easat-3042	22	11	bentley	bentley	PROPN
easat-3042	22	12	et	et	PROPN
easat-3042	22	13	al	al	PROPN
easat-3042	22	14	.	.	PROPN
easat-3042	23	1	(	(	PUNCT
easat-3042	23	2	2013	2013	NUM
easat-3042	23	3	)	)	PUNCT
easat-3042	23	4	,	,	PUNCT
easat-3042	23	5	which	which	PRON
easat-3042	23	6	classifies	classify	VERB
easat-3042	23	7	firms	firm	NOUN
easat-3042	23	8	into	into	ADP
easat-3042	23	9	three	three	NUM
easat-3042	23	10	stages	stage	NOUN
easat-3042	23	11	:	:	PUNCT
easat-3042	23	12	prospector	prospector	NOUN
easat-3042	23	13	,	,	PUNCT
easat-3042	23	14	4810	4810	NUM
easat-3042	23	15	edelweiss	edelweiss	PROPN
easat-3042	23	16	applied	apply	VERB
easat-3042	23	17	science	science	NOUN
easat-3042	23	18	and	and	CCONJ
easat-3042	23	19	technology	technology	NOUN
easat-3042	23	20	issn	issn	PROPN
easat-3042	23	21	:	:	PUNCT
easat-3042	23	22	2576	2576	NUM
easat-3042	23	23	-	-	SYM
easat-3042	23	24	8484	8484	NUM
easat-3042	23	25	vol	vol	NOUN
easat-3042	23	26	.	.	PROPN
easat-3042	24	1	8	8	NUM
easat-3042	24	2	,	,	PUNCT
easat-3042	24	3	no	no	INTJ
easat-3042	24	4	.	.	NOUN
easat-3042	25	1	6	6	NUM
easat-3042	25	2	:	:	SYM
easat-3042	25	3	4809	4809	NUM
easat-3042	25	4	-	-	SYM
easat-3042	25	5	4817	4817	NUM
easat-3042	25	6	,	,	PUNCT
easat-3042	25	7	2024	2024	NUM
easat-3042	25	8	doi	doi	NOUN
easat-3042	25	9	:	:	PUNCT
easat-3042	25	10	10.55214/25768484.v8i6.3042	10.55214/25768484.v8i6.3042	NUM
easat-3042	25	11	©	©	PROPN
easat-3042	25	12	2024	2024	NUM
easat-3042	25	13	by	by	ADP
easat-3042	25	14	the	the	DET
easat-3042	25	15	author	author	NOUN
easat-3042	25	16	;	;	PUNCT
easat-3042	25	17	licensee	licensee	PROPN
easat-3042	25	18	learning	learning	PROPN
easat-3042	25	19	gate	gate	NOUN
easat-3042	25	20	analyzer	analyzer	NOUN
easat-3042	25	21	,	,	PUNCT
easat-3042	25	22	and	and	CCONJ
easat-3042	25	23	defender	defender	NOUN
easat-3042	25	24	.	.	PUNCT
easat-3042	26	1	firms	firm	NOUN
easat-3042	26	2	at	at	ADP
easat-3042	26	3	the	the	DET
easat-3042	26	4	prospector	prospector	NOUN
easat-3042	26	5	stage	stage	NOUN
easat-3042	26	6	exhibit	exhibit	VERB
easat-3042	26	7	a	a	DET
easat-3042	26	8	high	high	ADJ
easat-3042	26	9	degree	degree	NOUN
easat-3042	26	10	of	of	ADP
easat-3042	26	11	innovation	innovation	NOUN
easat-3042	26	12	,	,	PUNCT
easat-3042	26	13	a	a	DET
easat-3042	26	14	propensity	propensity	NOUN
easat-3042	26	15	for	for	ADP
easat-3042	26	16	taking	take	VERB
easat-3042	26	17	risks	risk	NOUN
easat-3042	26	18	,	,	PUNCT
easat-3042	26	19	and	and	CCONJ
easat-3042	26	20	are	be	AUX
easat-3042	26	21	pioneers	pioneer	NOUN
easat-3042	26	22	in	in	ADP
easat-3042	26	23	their	their	PRON
easat-3042	26	24	respective	respective	ADJ
easat-3042	26	25	markets	market	NOUN
easat-3042	26	26	.	.	PUNCT
easat-3042	27	1	companies	company	NOUN
easat-3042	27	2	in	in	ADP
easat-3042	27	3	the	the	DET
easat-3042	27	4	defender	defender	NOUN
easat-3042	27	5	stage	stage	NOUN
easat-3042	27	6	prioritize	prioritize	VERB
easat-3042	27	7	the	the	DET
easat-3042	27	8	achieving	achieve	VERB
easat-3042	27	9	the	the	DET
easat-3042	27	10	goals	goal	NOUN
easat-3042	27	11	of	of	ADP
easat-3042	27	12	stability	stability	NOUN
easat-3042	27	13	and	and	CCONJ
easat-3042	27	14	efficiency	efficiency	NOUN
easat-3042	27	15	.	.	PUNCT
easat-3042	28	1	analyzer	analyzer	NOUN
easat-3042	28	2	firms	firm	NOUN
easat-3042	28	3	have	have	VERB
easat-3042	28	4	characteristics	characteristic	NOUN
easat-3042	28	5	of	of	ADP
easat-3042	28	6	both	both	DET
easat-3042	28	7	types	type	NOUN
easat-3042	28	8	.	.	PUNCT
easat-3042	29	1	this	this	DET
easat-3042	29	2	research	research	NOUN
easat-3042	29	3	contributes	contribute	VERB
easat-3042	29	4	significantly	significantly	ADV
easat-3042	29	5	to	to	ADP
easat-3042	29	6	the	the	DET
easat-3042	29	7	existing	exist	VERB
easat-3042	29	8	body	body	NOUN
easat-3042	29	9	of	of	ADP
easat-3042	29	10	literature	literature	NOUN
easat-3042	29	11	.	.	PUNCT
easat-3042	30	1	the	the	DET
easat-3042	30	2	present	present	ADJ
easat-3042	30	3	accounting	accounting	NOUN
easat-3042	30	4	literature	literature	NOUN
easat-3042	30	5	on	on	ADP
easat-3042	30	6	carbon	carbon	NOUN
easat-3042	30	7	emissions	emission	NOUN
easat-3042	30	8	disclosure	disclosure	NOUN
easat-3042	30	9	is	be	AUX
easat-3042	30	10	significantly	significantly	ADV
easat-3042	30	11	undeveloped	undeveloped	ADJ
easat-3042	30	12	,	,	PUNCT
easat-3042	30	13	particularly	particularly	ADV
easat-3042	30	14	in	in	ADP
easat-3042	30	15	the	the	DET
easat-3042	30	16	korean	korean	ADJ
easat-3042	30	17	context	context	NOUN
easat-3042	30	18	.	.	PUNCT
easat-3042	31	1	this	this	DET
easat-3042	31	2	investigation	investigation	NOUN
easat-3042	31	3	examining	examine	VERB
easat-3042	31	4	the	the	DET
easat-3042	31	5	link	link	NOUN
easat-3042	31	6	between	between	ADP
easat-3042	31	7	firm	firm	ADJ
easat-3042	31	8	value	value	NOUN
easat-3042	31	9	and	and	CCONJ
easat-3042	31	10	the	the	DET
easat-3042	31	11	willingness	willingness	NOUN
easat-3042	31	12	to	to	PART
easat-3042	31	13	disclose	disclose	VERB
easat-3042	31	14	carbon	carbon	NOUN
easat-3042	31	15	emissions	emission	NOUN
easat-3042	31	16	data	datum	NOUN
easat-3042	31	17	,	,	PUNCT
easat-3042	31	18	as	as	ADV
easat-3042	31	19	well	well	ADV
easat-3042	31	20	as	as	ADP
easat-3042	31	21	the	the	DET
easat-3042	31	22	influence	influence	NOUN
easat-3042	31	23	of	of	ADP
easat-3042	31	24	business	business	NOUN
easat-3042	31	25	strategy	strategy	NOUN
easat-3042	31	26	on	on	ADP
easat-3042	31	27	this	this	DET
easat-3042	31	28	relationship	relationship	NOUN
easat-3042	31	29	,	,	PUNCT
easat-3042	31	30	presents	present	VERB
easat-3042	31	31	a	a	DET
easat-3042	31	32	novel	novel	ADJ
easat-3042	31	33	approach	approach	NOUN
easat-3042	31	34	.	.	PUNCT
easat-3042	32	1	the	the	DET
easat-3042	32	2	research	research	NOUN
easat-3042	32	3	did	do	AUX
easat-3042	32	4	find	find	VERB
easat-3042	32	5	that	that	SCONJ
easat-3042	32	6	firms	firm	NOUN
easat-3042	32	7	make	make	VERB
easat-3042	32	8	strategic	strategic	ADJ
easat-3042	32	9	decisions	decision	NOUN
easat-3042	32	10	about	about	ADP
easat-3042	32	11	whether	whether	SCONJ
easat-3042	32	12	or	or	CCONJ
easat-3042	32	13	not	not	PART
easat-3042	32	14	to	to	PART
easat-3042	32	15	release	release	VERB
easat-3042	32	16	carbon	carbon	NOUN
easat-3042	32	17	emissions	emission	NOUN
easat-3042	32	18	information	information	NOUN
easat-3042	32	19	.	.	PUNCT
easat-3042	33	1	the	the	DET
easat-3042	33	2	rest	rest	NOUN
easat-3042	33	3	of	of	ADP
easat-3042	33	4	article	article	NOUN
easat-3042	33	5	is	be	AUX
easat-3042	33	6	organized	organize	VERB
easat-3042	33	7	in	in	ADP
easat-3042	33	8	the	the	DET
easat-3042	33	9	following	follow	VERB
easat-3042	33	10	manner	manner	NOUN
easat-3042	33	11	.	.	PUNCT
easat-3042	34	1	section	section	NOUN
easat-3042	34	2	2	2	NUM
easat-3042	34	3	describes	describe	VERB
easat-3042	34	4	background	background	NOUN
easat-3042	34	5	and	and	CCONJ
easat-3042	34	6	develops	develop	VERB
easat-3042	34	7	hypotheses	hypothesis	NOUN
easat-3042	34	8	.	.	PUNCT
easat-3042	35	1	then	then	ADV
easat-3042	35	2	,	,	PUNCT
easat-3042	35	3	the	the	DET
easat-3042	35	4	methodology	methodology	NOUN
easat-3042	35	5	for	for	ADP
easat-3042	35	6	testing	testing	NOUN
easat-3042	35	7	hypotheses	hypothesis	NOUN
easat-3042	35	8	are	be	AUX
easat-3042	35	9	then	then	ADV
easat-3042	35	10	described	describe	VERB
easat-3042	35	11	in	in	ADP
easat-3042	35	12	section	section	NOUN
easat-3042	35	13	3	3	NUM
easat-3042	35	14	,	,	PUNCT
easat-3042	35	15	which	which	PRON
easat-3042	35	16	also	also	ADV
easat-3042	35	17	defines	define	VERB
easat-3042	35	18	the	the	DET
easat-3042	35	19	main	main	ADJ
easat-3042	35	20	variables	variable	NOUN
easat-3042	35	21	of	of	ADP
easat-3042	35	22	data	datum	NOUN
easat-3042	35	23	set	set	VERB
easat-3042	35	24	.	.	PUNCT
easat-3042	36	1	the	the	DET
easat-3042	36	2	results	result	NOUN
easat-3042	36	3	are	be	AUX
easat-3042	36	4	illustrated	illustrate	VERB
easat-3042	36	5	in	in	ADP
easat-3042	36	6	section	section	NOUN
easat-3042	36	7	4	4	NUM
easat-3042	36	8	,	,	PUNCT
easat-3042	36	9	and	and	CCONJ
easat-3042	36	10	the	the	DET
easat-3042	36	11	conclusions	conclusion	NOUN
easat-3042	36	12	are	be	AUX
easat-3042	36	13	finally	finally	ADV
easat-3042	36	14	described	describe	VERB
easat-3042	36	15	in	in	ADP
easat-3042	36	16	section	section	NOUN
easat-3042	36	17	5	5	NUM
easat-3042	36	18	.	.	NOUN
easat-3042	36	19	2	2	NUM
easat-3042	36	20	.	.	X
easat-3042	36	21	background	background	NOUN
easat-3042	36	22	and	and	CCONJ
easat-3042	36	23	hypothesis	hypothesis	NOUN
easat-3042	36	24	development	development	NOUN
easat-3042	36	25	2.1	2.1	NUM
easat-3042	36	26	.	.	PUNCT
easat-3042	37	1	voluntary	voluntary	ADJ
easat-3042	37	2	disclosure	disclosure	NOUN
easat-3042	37	3	of	of	ADP
easat-3042	37	4	carbon	carbon	NOUN
easat-3042	37	5	emission	emission	NOUN
easat-3042	37	6	carbon	carbon	NOUN
easat-3042	37	7	emissions	emission	NOUN
easat-3042	37	8	are	be	AUX
easat-3042	37	9	widely	widely	ADV
easat-3042	37	10	recognized	recognize	VERB
easat-3042	37	11	as	as	ADP
easat-3042	37	12	the	the	DET
easat-3042	37	13	main	main	ADJ
easat-3042	37	14	culprit	culprit	NOUN
easat-3042	37	15	of	of	ADP
easat-3042	37	16	global	global	ADJ
easat-3042	37	17	warming	warming	NOUN
easat-3042	37	18	,	,	PUNCT
easat-3042	37	19	and	and	CCONJ
easat-3042	37	20	their	their	PRON
easat-3042	37	21	recent	recent	ADJ
easat-3042	37	22	rise	rise	NOUN
easat-3042	37	23	causes	cause	VERB
easat-3042	37	24	a	a	DET
easat-3042	37	25	fundamental	fundamental	ADJ
easat-3042	37	26	danger	danger	NOUN
easat-3042	37	27	to	to	ADP
easat-3042	37	28	the	the	DET
easat-3042	37	29	welfare	welfare	NOUN
easat-3042	37	30	of	of	ADP
easat-3042	37	31	people	people	NOUN
easat-3042	37	32	worldwide	worldwide	ADV
easat-3042	37	33	(	(	PUNCT
easat-3042	37	34	romar	romar	PROPN
easat-3042	37	35	,	,	PUNCT
easat-3042	37	36	2009	2009	NUM
easat-3042	37	37	)	)	PUNCT
easat-3042	37	38	.	.	PUNCT
easat-3042	38	1	the	the	DET
easat-3042	38	2	responsibility	responsibility	NOUN
easat-3042	38	3	for	for	ADP
easat-3042	38	4	the	the	DET
easat-3042	38	5	significant	significant	ADJ
easat-3042	38	6	rise	rise	NOUN
easat-3042	38	7	in	in	ADP
easat-3042	38	8	carbon	carbon	NOUN
easat-3042	38	9	emissions	emission	NOUN
easat-3042	38	10	is	be	AUX
easat-3042	38	11	often	often	ADV
easat-3042	38	12	attributed	attribute	VERB
easat-3042	38	13	to	to	ADP
easat-3042	38	14	huge	huge	ADJ
easat-3042	38	15	corporations	corporation	NOUN
easat-3042	38	16	,	,	PUNCT
easat-3042	38	17	that	that	PRON
easat-3042	38	18	are	be	AUX
easat-3042	38	19	now	now	ADV
easat-3042	38	20	under	under	ADP
easat-3042	38	21	increasing	increase	VERB
easat-3042	38	22	pressure	pressure	NOUN
easat-3042	38	23	to	to	PART
easat-3042	38	24	transparently	transparently	ADV
easat-3042	38	25	disclose	disclose	VERB
easat-3042	38	26	and	and	CCONJ
easat-3042	38	27	decrease	decrease	VERB
easat-3042	38	28	their	their	PRON
easat-3042	38	29	emissions	emission	NOUN
easat-3042	38	30	(	(	PUNCT
easat-3042	38	31	galbreath	galbreath	NOUN
easat-3042	38	32	,	,	PUNCT
easat-3042	38	33	2011	2011	NUM
easat-3042	38	34	)	)	PUNCT
easat-3042	38	35	.	.	PUNCT
easat-3042	39	1	in	in	ADP
easat-3042	39	2	order	order	NOUN
easat-3042	39	3	to	to	PART
easat-3042	39	4	discourage	discourage	VERB
easat-3042	39	5	firms	firm	NOUN
easat-3042	39	6	from	from	ADP
easat-3042	39	7	emitting	emit	VERB
easat-3042	39	8	carbon	carbon	NOUN
easat-3042	39	9	carelessly	carelessly	ADV
easat-3042	39	10	or	or	CCONJ
easat-3042	39	11	above	above	ADP
easat-3042	39	12	specific	specific	ADJ
easat-3042	39	13	thresholds	threshold	NOUN
easat-3042	39	14	,	,	PUNCT
easat-3042	39	15	the	the	DET
easat-3042	39	16	capital	capital	NOUN
easat-3042	39	17	market	market	NOUN
easat-3042	39	18	imposes	impose	VERB
easat-3042	39	19	fines	fine	NOUN
easat-3042	39	20	.	.	PUNCT
easat-3042	40	1	despite	despite	SCONJ
easat-3042	40	2	the	the	DET
easat-3042	40	3	often	often	ADV
easat-3042	40	4	-	-	PUNCT
easat-3042	40	5	unfavorable	unfavorable	ADJ
easat-3042	40	6	perception	perception	NOUN
easat-3042	40	7	of	of	ADP
easat-3042	40	8	carbon	carbon	NOUN
easat-3042	40	9	emissions	emission	NOUN
easat-3042	40	10	data	datum	NOUN
easat-3042	40	11	for	for	ADP
easat-3042	40	12	firms	firm	NOUN
easat-3042	40	13	,	,	PUNCT
easat-3042	40	14	many	many	ADJ
easat-3042	40	15	firms	firm	NOUN
easat-3042	40	16	nonetheless	nonetheless	ADV
easat-3042	40	17	choose	choose	VERB
easat-3042	40	18	to	to	PART
easat-3042	40	19	disclose	disclose	VERB
easat-3042	40	20	this	this	DET
easat-3042	40	21	information	information	NOUN
easat-3042	40	22	.	.	PUNCT
easat-3042	41	1	in	in	ADP
easat-3042	41	2	addition	addition	NOUN
easat-3042	41	3	,	,	PUNCT
easat-3042	41	4	the	the	DET
easat-3042	41	5	effects	effect	NOUN
easat-3042	41	6	of	of	ADP
easat-3042	41	7	voluntary	voluntary	ADJ
easat-3042	41	8	disclosure	disclosure	NOUN
easat-3042	41	9	of	of	ADP
easat-3042	41	10	firms	firm	NOUN
easat-3042	41	11	inside	inside	ADP
easat-3042	41	12	information	information	NOUN
easat-3042	41	13	to	to	ADP
easat-3042	41	14	the	the	DET
easat-3042	41	15	public	public	NOUN
easat-3042	41	16	are	be	AUX
easat-3042	41	17	mixed	mixed	ADJ
easat-3042	41	18	.	.	PUNCT
easat-3042	42	1	despite	despite	SCONJ
easat-3042	42	2	the	the	DET
easat-3042	42	3	negative	negative	ADJ
easat-3042	42	4	impact	impact	NOUN
easat-3042	42	5	,	,	PUNCT
easat-3042	42	6	there	there	PRON
easat-3042	42	7	are	be	VERB
easat-3042	42	8	a	a	DET
easat-3042	42	9	few	few	ADJ
easat-3042	42	10	firms	firm	NOUN
easat-3042	42	11	willingly	willingly	ADV
easat-3042	42	12	disclose	disclose	VERB
easat-3042	42	13	information	information	NOUN
easat-3042	42	14	on	on	ADP
easat-3042	42	15	carbon	carbon	NOUN
easat-3042	42	16	emissions	emission	NOUN
easat-3042	42	17	.	.	PUNCT
easat-3042	43	1	voluntary	voluntary	ADJ
easat-3042	43	2	disclosure	disclosure	NOUN
easat-3042	43	3	reduces	reduce	VERB
easat-3042	43	4	the	the	DET
easat-3042	43	5	information	information	NOUN
easat-3042	43	6	asymmetry	asymmetry	NOUN
easat-3042	43	7	between	between	ADP
easat-3042	43	8	managers	manager	NOUN
easat-3042	43	9	and	and	CCONJ
easat-3042	43	10	investors	investor	NOUN
easat-3042	43	11	and	and	CCONJ
easat-3042	43	12	promotes	promote	VERB
easat-3042	43	13	the	the	DET
easat-3042	43	14	effective	effective	ADJ
easat-3042	43	15	allocation	allocation	NOUN
easat-3042	43	16	of	of	ADP
easat-3042	43	17	scarce	scarce	ADJ
easat-3042	43	18	resources	resource	NOUN
easat-3042	43	19	(	(	PUNCT
easat-3042	43	20	healy	healy	NOUN
easat-3042	43	21	and	and	CCONJ
easat-3042	43	22	palepu	palepu	NOUN
easat-3042	43	23	,	,	PUNCT
easat-3042	43	24	2001	2001	NUM
easat-3042	43	25	)	)	PUNCT
easat-3042	43	26	.	.	PUNCT
easat-3042	44	1	firms	firm	NOUN
easat-3042	44	2	that	that	PRON
easat-3042	44	3	provide	provide	VERB
easat-3042	44	4	accurate	accurate	ADJ
easat-3042	44	5	and	and	CCONJ
easat-3042	44	6	trustworthy	trustworthy	ADJ
easat-3042	44	7	data	datum	NOUN
easat-3042	44	8	on	on	ADP
easat-3042	44	9	carbon	carbon	NOUN
easat-3042	44	10	emissions	emission	NOUN
easat-3042	44	11	help	help	VERB
easat-3042	44	12	to	to	PART
easat-3042	44	13	decrease	decrease	VERB
easat-3042	44	14	uncertainty	uncertainty	NOUN
easat-3042	44	15	and	and	CCONJ
easat-3042	44	16	convey	convey	VERB
easat-3042	44	17	information	information	NOUN
easat-3042	44	18	about	about	ADP
easat-3042	44	19	potential	potential	ADJ
easat-3042	44	20	future	future	ADJ
easat-3042	44	21	outcomes	outcome	NOUN
easat-3042	44	22	in	in	ADP
easat-3042	44	23	this	this	DET
easat-3042	44	24	regard	regard	NOUN
easat-3042	44	25	(	(	PUNCT
easat-3042	44	26	armstrong	armstrong	PROPN
easat-3042	44	27	et	et	PROPN
easat-3042	44	28	al	al	PROPN
easat-3042	44	29	.	.	PROPN
easat-3042	44	30	,	,	PUNCT
easat-3042	44	31	2010	2010	NUM
easat-3042	44	32	;	;	PUNCT
easat-3042	44	33	beyer	beyer	PROPN
easat-3042	44	34	et	et	PROPN
easat-3042	44	35	al	al	PROPN
easat-3042	44	36	.	.	PROPN
easat-3042	44	37	,	,	PUNCT
easat-3042	44	38	2010	2010	NUM
easat-3042	44	39	)	)	PUNCT
easat-3042	44	40	.	.	PUNCT
easat-3042	45	1	at	at	ADP
easat-3042	45	2	the	the	DET
easat-3042	45	3	same	same	ADJ
easat-3042	45	4	time	time	NOUN
easat-3042	45	5	,	,	PUNCT
easat-3042	45	6	disclosing	disclose	VERB
easat-3042	45	7	firm	firm	ADJ
easat-3042	45	8	-	-	PUNCT
easat-3042	45	9	sensitive	sensitive	ADJ
easat-3042	45	10	information	information	NOUN
easat-3042	45	11	to	to	ADP
easat-3042	45	12	the	the	DET
easat-3042	45	13	public	public	NOUN
easat-3042	45	14	alleviates	alleviate	VERB
easat-3042	45	15	information	information	NOUN
easat-3042	45	16	asymmetry	asymmetry	NOUN
easat-3042	45	17	(	(	PUNCT
easat-3042	45	18	lang	lang	PROPN
easat-3042	45	19	and	and	CCONJ
easat-3042	45	20	lundholm	lundholm	ADJ
easat-3042	45	21	,	,	PUNCT
easat-3042	45	22	1996	1996	NUM
easat-3042	45	23	)	)	PUNCT
easat-3042	45	24	,	,	PUNCT
easat-3042	45	25	lowers	lower	VERB
easat-3042	45	26	cost	cost	NOUN
easat-3042	45	27	of	of	ADP
easat-3042	45	28	debt	debt	NOUN
easat-3042	45	29	(	(	PUNCT
easat-3042	45	30	sengupta	sengupta	NOUN
easat-3042	45	31	,	,	PUNCT
easat-3042	45	32	1998	1998	NUM
easat-3042	45	33	)	)	PUNCT
easat-3042	45	34	,	,	PUNCT
easat-3042	45	35	and	and	CCONJ
easat-3042	45	36	increases	increase	VERB
easat-3042	45	37	firm	firm	ADJ
easat-3042	45	38	value	value	NOUN
easat-3042	45	39	(	(	PUNCT
easat-3042	45	40	wang	wang	PROPN
easat-3042	45	41	et	et	PROPN
easat-3042	45	42	al	al	PROPN
easat-3042	45	43	.	.	PROPN
easat-3042	45	44	2014	2014	NUM
easat-3042	45	45	)	)	PUNCT
easat-3042	45	46	.	.	PUNCT
easat-3042	46	1	however	however	ADV
easat-3042	46	2	,	,	PUNCT
easat-3042	46	3	there	there	PRON
easat-3042	46	4	are	be	VERB
easat-3042	46	5	other	other	ADJ
easat-3042	46	6	studies	study	NOUN
easat-3042	46	7	that	that	PRON
easat-3042	46	8	demonstrate	demonstrate	VERB
easat-3042	46	9	adverse	adverse	ADJ
easat-3042	46	10	consequences	consequence	NOUN
easat-3042	46	11	of	of	ADP
easat-3042	46	12	voluntary	voluntary	ADJ
easat-3042	46	13	disclosure	disclosure	NOUN
easat-3042	46	14	.	.	PUNCT
easat-3042	47	1	in	in	ADP
easat-3042	47	2	the	the	DET
easat-3042	47	3	study	study	NOUN
easat-3042	47	4	of	of	ADP
easat-3042	47	5	byun	byun	NOUN
easat-3042	47	6	,	,	PUNCT
easat-3042	47	7	a	a	DET
easat-3042	47	8	yi	yi	NOUN
easat-3042	47	9	(	(	PUNCT
easat-3042	47	10	2012	2012	NUM
easat-3042	47	11	)	)	PUNCT
easat-3042	47	12	,	,	PUNCT
easat-3042	47	13	the	the	DET
easat-3042	47	14	effect	effect	NOUN
easat-3042	47	15	of	of	ADP
easat-3042	47	16	environmental	environmental	ADJ
easat-3042	47	17	disclosure	disclosure	NOUN
easat-3042	47	18	was	be	AUX
easat-3042	47	19	investigated	investigate	VERB
easat-3042	47	20	by	by	ADP
easat-3042	47	21	analyzing	analyze	VERB
easat-3042	47	22	cumulative	cumulative	ADJ
easat-3042	47	23	abnormal	abnormal	ADJ
easat-3042	47	24	returns	return	NOUN
easat-3042	47	25	before	before	ADP
easat-3042	47	26	and	and	CCONJ
easat-3042	47	27	after	after	ADP
easat-3042	47	28	the	the	DET
easat-3042	47	29	disclosure	disclosure	NOUN
easat-3042	47	30	date	date	NOUN
easat-3042	47	31	of	of	ADP
easat-3042	47	32	greenhouse	greenhouse	NOUN
easat-3042	47	33	gas	gas	NOUN
easat-3042	47	34	-	-	PUNCT
easat-3042	47	35	emitting	emit	VERB
easat-3042	47	36	companies	company	NOUN
easat-3042	47	37	.	.	PUNCT
easat-3042	48	1	the	the	DET
easat-3042	48	2	result	result	NOUN
easat-3042	48	3	concluded	conclude	VERB
easat-3042	48	4	that	that	SCONJ
easat-3042	48	5	such	such	ADJ
easat-3042	48	6	disclosure	disclosure	NOUN
easat-3042	48	7	lowers	lower	VERB
easat-3042	48	8	the	the	DET
easat-3042	48	9	firm	firm	ADJ
easat-3042	48	10	value	value	NOUN
easat-3042	48	11	,	,	PUNCT
easat-3042	48	12	which	which	PRON
easat-3042	48	13	can	can	AUX
easat-3042	48	14	be	be	AUX
easat-3042	48	15	interpreted	interpret	VERB
easat-3042	48	16	as	as	SCONJ
easat-3042	48	17	the	the	DET
easat-3042	48	18	stock	stock	NOUN
easat-3042	48	19	market	market	NOUN
easat-3042	48	20	regards	regard	VERB
easat-3042	48	21	the	the	DET
easat-3042	48	22	expenses	expense	NOUN
easat-3042	48	23	associated	associate	VERB
easat-3042	48	24	with	with	ADP
easat-3042	48	25	environmental	environmental	ADJ
easat-3042	48	26	improvement	improvement	NOUN
easat-3042	48	27	as	as	ADP
easat-3042	48	28	a	a	DET
easat-3042	48	29	financial	financial	ADJ
easat-3042	48	30	burden	burden	NOUN
easat-3042	48	31	rather	rather	ADV
easat-3042	48	32	than	than	ADP
easat-3042	48	33	a	a	DET
easat-3042	48	34	beneficial	beneficial	ADJ
easat-3042	48	35	investment	investment	NOUN
easat-3042	48	36	that	that	PRON
easat-3042	48	37	encourages	encourage	VERB
easat-3042	48	38	innovation	innovation	NOUN
easat-3042	48	39	and	and	CCONJ
easat-3042	48	40	enhances	enhance	VERB
easat-3042	48	41	productivity	productivity	NOUN
easat-3042	48	42	and	and	CCONJ
easat-3042	48	43	profitability	profitability	NOUN
easat-3042	48	44	.	.	PUNCT
easat-3042	49	1	matsumura	matsumura	INTJ
easat-3042	49	2	et	et	PROPN
easat-3042	49	3	al	al	PROPN
easat-3042	49	4	.	.	PUNCT
easat-3042	50	1	(	(	PUNCT
easat-3042	50	2	2014	2014	NUM
easat-3042	50	3	)	)	PUNCT
easat-3042	50	4	performed	perform	VERB
easat-3042	50	5	research	research	NOUN
easat-3042	50	6	on	on	ADP
easat-3042	50	7	s&p	s&p	PROPN
easat-3042	50	8	500	500	NUM
easat-3042	50	9	companies	company	NOUN
easat-3042	50	10	to	to	PART
easat-3042	50	11	investigate	investigate	VERB
easat-3042	50	12	the	the	DET
easat-3042	50	13	influence	influence	NOUN
easat-3042	50	14	of	of	ADP
easat-3042	50	15	carbon	carbon	NOUN
easat-3042	50	16	emissions	emission	NOUN
easat-3042	50	17	on	on	ADP
easat-3042	50	18	firm	firm	ADJ
easat-3042	50	19	value	value	NOUN
easat-3042	50	20	.	.	PUNCT
easat-3042	51	1	their	their	PRON
easat-3042	51	2	findings	finding	NOUN
easat-3042	51	3	revealed	reveal	VERB
easat-3042	51	4	a	a	DET
easat-3042	51	5	significant	significant	ADJ
easat-3042	51	6	negative	negative	ADJ
easat-3042	51	7	correlation	correlation	NOUN
easat-3042	51	8	between	between	ADP
easat-3042	51	9	the	the	DET
easat-3042	51	10	amount	amount	NOUN
easat-3042	51	11	of	of	ADP
easat-3042	51	12	emitting	emit	VERB
easat-3042	51	13	carbon	carbon	NOUN
easat-3042	51	14	emissions	emission	NOUN
easat-3042	51	15	and	and	CCONJ
easat-3042	51	16	firm	firm	ADJ
easat-3042	51	17	value	value	NOUN
easat-3042	51	18	.	.	PUNCT
easat-3042	52	1	furthermore	furthermore	ADV
easat-3042	52	2	,	,	PUNCT
easat-3042	52	3	the	the	DET
easat-3042	52	4	research	research	NOUN
easat-3042	52	5	has	have	AUX
easat-3042	52	6	verified	verify	VERB
easat-3042	52	7	that	that	SCONJ
easat-3042	52	8	the	the	DET
easat-3042	52	9	market	market	NOUN
easat-3042	52	10	value	value	NOUN
easat-3042	52	11	of	of	ADP
easat-3042	52	12	the	the	DET
easat-3042	52	13	firms	firm	NOUN
easat-3042	52	14	that	that	PRON
easat-3042	52	15	voluntarily	voluntarily	ADV
easat-3042	52	16	disclose	disclose	VERB
easat-3042	52	17	carbon	carbon	NOUN
easat-3042	52	18	emission	emission	NOUN
easat-3042	52	19	information	information	NOUN
easat-3042	52	20	is	be	AUX
easat-3042	52	21	significantly	significantly	ADV
easat-3042	52	22	higher	high	ADJ
easat-3042	52	23	than	than	ADP
easat-3042	52	24	that	that	PRON
easat-3042	52	25	of	of	ADP
easat-3042	52	26	non	non	ADJ
easat-3042	52	27	-	-	ADJ
easat-3042	52	28	disclosing	disclosing	ADJ
easat-3042	52	29	firms	firm	NOUN
easat-3042	52	30	.	.	PUNCT
easat-3042	53	1	oh	oh	INTJ
easat-3042	53	2	,	,	PUNCT
easat-3042	53	3	and	and	CCONJ
easat-3042	53	4	park	park	NOUN
easat-3042	53	5	(	(	PUNCT
easat-3042	53	6	2021	2021	NUM
easat-3042	53	7	)	)	PUNCT
easat-3042	53	8	suggested	suggest	VERB
easat-3042	53	9	that	that	SCONJ
easat-3042	53	10	voluntary	voluntary	ADJ
easat-3042	53	11	disclosure	disclosure	NOUN
easat-3042	53	12	increases	increase	VERB
easat-3042	53	13	inherent	inherent	ADJ
easat-3042	53	14	risk	risk	NOUN
easat-3042	53	15	and	and	CCONJ
easat-3042	53	16	causes	cause	VERB
easat-3042	53	17	delays	delay	NOUN
easat-3042	53	18	in	in	ADP
easat-3042	53	19	audit	audit	NOUN
easat-3042	53	20	reporting	reporting	NOUN
easat-3042	53	21	,	,	PUNCT
easat-3042	53	22	rather	rather	ADV
easat-3042	53	23	than	than	ADP
easat-3042	53	24	eliminating	eliminate	VERB
easat-3042	53	25	information	information	NOUN
easat-3042	53	26	asymmetry	asymmetry	NOUN
easat-3042	53	27	.	.	PUNCT
easat-3042	54	1	kim	kim	PROPN
easat-3042	54	2	(	(	PUNCT
easat-3042	54	3	2023	2023	NUM
easat-3042	54	4	)	)	PUNCT
easat-3042	54	5	concluded	conclude	VERB
easat-3042	54	6	that	that	SCONJ
easat-3042	54	7	companies	company	NOUN
easat-3042	54	8	that	that	PRON
easat-3042	54	9	choose	choose	VERB
easat-3042	54	10	to	to	PART
easat-3042	54	11	report	report	VERB
easat-3042	54	12	their	their	PRON
easat-3042	54	13	carbon	carbon	NOUN
easat-3042	54	14	emissions	emission	NOUN
easat-3042	54	15	data	datum	NOUN
easat-3042	54	16	voluntarily	voluntarily	ADV
easat-3042	54	17	may	may	AUX
easat-3042	54	18	have	have	VERB
easat-3042	54	19	the	the	DET
easat-3042	54	20	challenge	challenge	NOUN
easat-3042	54	21	of	of	ADP
easat-3042	54	22	incorporating	incorporate	VERB
easat-3042	54	23	a	a	DET
easat-3042	54	24	greater	great	ADJ
easat-3042	54	25	variety	variety	NOUN
easat-3042	54	26	and	and	CCONJ
easat-3042	54	27	quantity	quantity	NOUN
easat-3042	54	28	of	of	ADP
easat-3042	54	29	accounting	account	VERB
easat-3042	54	30	information	information	NOUN
easat-3042	54	31	into	into	ADP
easat-3042	54	32	their	their	PRON
easat-3042	54	33	financial	financial	ADJ
easat-3042	54	34	statements	statement	NOUN
easat-3042	54	35	,	,	PUNCT
easat-3042	54	36	which	which	PRON
easat-3042	54	37	in	in	ADP
easat-3042	54	38	turn	turn	NOUN
easat-3042	54	39	increases	increase	VERB
easat-3042	54	40	the	the	DET
easat-3042	54	41	complexity	complexity	NOUN
easat-3042	54	42	of	of	ADP
easat-3042	54	43	the	the	DET
easat-3042	54	44	audit	audit	NOUN
easat-3042	54	45	process	process	NOUN
easat-3042	54	46	.	.	PUNCT
easat-3042	55	1	jung	jung	PROPN
easat-3042	55	2	et	et	PROPN
easat-3042	55	3	al	al	PROPN
easat-3042	55	4	.	.	PROPN
easat-3042	56	1	(	(	PUNCT
easat-3042	56	2	2016	2016	NUM
easat-3042	56	3	)	)	PUNCT
easat-3042	56	4	analyzed	analyze	VERB
easat-3042	56	5	the	the	DET
easat-3042	56	6	impact	impact	NOUN
easat-3042	56	7	of	of	ADP
easat-3042	56	8	carbon	carbon	NOUN
easat-3042	56	9	-	-	PUNCT
easat-3042	56	10	related	relate	VERB
easat-3042	56	11	risks	risk	NOUN
easat-3042	56	12	on	on	ADP
easat-3042	56	13	cost	cost	NOUN
easat-3042	56	14	of	of	ADP
easat-3042	56	15	debt	debt	NOUN
easat-3042	56	16	.	.	PUNCT
easat-3042	57	1	companies	company	NOUN
easat-3042	57	2	that	that	PRON
easat-3042	57	3	did	do	AUX
easat-3042	57	4	not	not	PART
easat-3042	57	5	respond	respond	VERB
easat-3042	57	6	to	to	ADP
easat-3042	57	7	the	the	DET
easat-3042	57	8	carbon	carbon	NOUN
easat-3042	57	9	disclosure	disclosure	NOUN
easat-3042	57	10	project	project	NOUN
easat-3042	57	11	and	and	CCONJ
easat-3042	57	12	with	with	ADP
easat-3042	57	13	a	a	DET
easat-3042	57	14	high	high	ADJ
easat-3042	57	15	awareness	awareness	NOUN
easat-3042	57	16	of	of	ADP
easat-3042	57	17	carbon	carbon	NOUN
easat-3042	57	18	risks	risk	NOUN
easat-3042	57	19	showed	show	VERB
easat-3042	57	20	higher	high	ADJ
easat-3042	57	21	borrowing	borrowing	NOUN
easat-3042	57	22	costs	cost	NOUN
easat-3042	57	23	.	.	PUNCT
easat-3042	58	1	based	base	VERB
easat-3042	58	2	on	on	ADP
easat-3042	58	3	the	the	DET
easat-3042	58	4	reasoning	reasoning	NOUN
easat-3042	58	5	,	,	PUNCT
easat-3042	58	6	the	the	DET
easat-3042	58	7	first	first	ADJ
easat-3042	58	8	hypothesis	hypothesis	NOUN
easat-3042	58	9	is	be	AUX
easat-3042	58	10	established	establish	VERB
easat-3042	58	11	.	.	PUNCT
easat-3042	59	1	hypothesis1	hypothesis1	NOUN
easat-3042	59	2	:	:	PUNCT
easat-3042	59	3	voluntary	voluntary	ADJ
easat-3042	59	4	disclosure	disclosure	NOUN
easat-3042	59	5	of	of	ADP
easat-3042	59	6	carbon	carbon	NOUN
easat-3042	59	7	emission	emission	NOUN
easat-3042	59	8	affects	affect	VERB
easat-3042	59	9	firm	firm	ADJ
easat-3042	59	10	value	value	NOUN
easat-3042	59	11	.	.	PUNCT
easat-3042	60	1	capital	capital	NOUN
easat-3042	60	2	markets	market	NOUN
easat-3042	60	3	use	use	VERB
easat-3042	60	4	environmental	environmental	ADJ
easat-3042	60	5	disclosure	disclosure	NOUN
easat-3042	60	6	and	and	CCONJ
easat-3042	60	7	liability	liability	NOUN
easat-3042	60	8	information	information	NOUN
easat-3042	60	9	to	to	PART
easat-3042	60	10	evaluate	evaluate	VERB
easat-3042	60	11	the	the	DET
easat-3042	60	12	effectiveness	effectiveness	NOUN
easat-3042	60	13	of	of	ADP
easat-3042	60	14	firms	firm	NOUN
easat-3042	60	15	in	in	ADP
easat-3042	60	16	managing	manage	VERB
easat-3042	60	17	their	their	PRON
easat-3042	60	18	environmental	environmental	ADJ
easat-3042	60	19	risks	risk	NOUN
easat-3042	60	20	(	(	PUNCT
easat-3042	60	21	barth	barth	NOUN
easat-3042	60	22	and	and	CCONJ
easat-3042	60	23	mcnichols	mcnichols	PROPN
easat-3042	60	24	1994	1994	NUM
easat-3042	60	25	,	,	PUNCT
easat-3042	60	26	campbell	campbell	PROPN
easat-3042	60	27	et	et	PROPN
easat-3042	60	28	al	al	PROPN
easat-3042	60	29	.	.	PROPN
easat-3042	60	30	1998	1998	NUM
easat-3042	60	31	)	)	PUNCT
easat-3042	60	32	.	.	PUNCT
easat-3042	61	1	4811	4811	NUM
easat-3042	61	2	edelweiss	edelweiss	PROPN
easat-3042	61	3	applied	apply	VERB
easat-3042	61	4	science	science	NOUN
easat-3042	61	5	and	and	CCONJ
easat-3042	61	6	technology	technology	NOUN
easat-3042	61	7	issn	issn	PROPN
easat-3042	61	8	:	:	PUNCT
easat-3042	61	9	2576	2576	NUM
easat-3042	61	10	-	-	SYM
easat-3042	61	11	8484	8484	NUM
easat-3042	61	12	vol	vol	NOUN
easat-3042	61	13	.	.	PROPN
easat-3042	61	14	8	8	NUM
easat-3042	61	15	,	,	PUNCT
easat-3042	61	16	no	no	INTJ
easat-3042	61	17	.	.	NOUN
easat-3042	62	1	6	6	NUM
easat-3042	62	2	:	:	SYM
easat-3042	62	3	4809	4809	NUM
easat-3042	62	4	-	-	SYM
easat-3042	62	5	4817	4817	NUM
easat-3042	62	6	,	,	PUNCT
easat-3042	62	7	2024	2024	NUM
easat-3042	62	8	doi	doi	NOUN
easat-3042	62	9	:	:	PUNCT
easat-3042	62	10	10.55214/25768484.v8i6.3042	10.55214/25768484.v8i6.3042	NUM
easat-3042	62	11	©	©	PROPN
easat-3042	62	12	2024	2024	NUM
easat-3042	62	13	by	by	ADP
easat-3042	62	14	the	the	DET
easat-3042	62	15	author	author	NOUN
easat-3042	62	16	;	;	PUNCT
easat-3042	62	17	licensee	licensee	NOUN
easat-3042	62	18	learning	learning	NOUN
easat-3042	62	19	gate	gate	NOUN
easat-3042	62	20	failure	failure	NOUN
easat-3042	62	21	to	to	PART
easat-3042	62	22	include	include	VERB
easat-3042	62	23	environmental	environmental	ADJ
easat-3042	62	24	issues	issue	NOUN
easat-3042	62	25	into	into	ADP
easat-3042	62	26	firm	firm	NOUN
easat-3042	62	27	’s	’s	PART
easat-3042	62	28	strategy	strategy	NOUN
easat-3042	62	29	may	may	AUX
easat-3042	62	30	result	result	VERB
easat-3042	62	31	in	in	ADP
easat-3042	62	32	investors	investor	NOUN
easat-3042	62	33	assessing	assess	VERB
easat-3042	62	34	the	the	DET
easat-3042	62	35	future	future	ADJ
easat-3042	62	36	value	value	NOUN
easat-3042	62	37	of	of	ADP
easat-3042	62	38	the	the	DET
easat-3042	62	39	businesses	business	NOUN
easat-3042	62	40	unfavorably	unfavorably	ADV
easat-3042	62	41	(	(	PUNCT
easat-3042	62	42	matsumura	matsumura	X
easat-3042	62	43	et	et	PROPN
easat-3042	62	44	al	al	PROPN
easat-3042	62	45	.	.	PROPN
easat-3042	62	46	2014	2014	NUM
easat-3042	62	47	)	)	PUNCT
easat-3042	62	48	.	.	PUNCT
easat-3042	63	1	in	in	ADP
easat-3042	63	2	other	other	ADJ
easat-3042	63	3	words	word	NOUN
easat-3042	63	4	,	,	PUNCT
easat-3042	63	5	if	if	SCONJ
easat-3042	63	6	firms	firm	NOUN
easat-3042	63	7	fail	fail	VERB
easat-3042	63	8	to	to	PART
easat-3042	63	9	give	give	VERB
easat-3042	63	10	attention	attention	NOUN
easat-3042	63	11	to	to	ADP
easat-3042	63	12	their	their	PRON
easat-3042	63	13	sustainability	sustainability	NOUN
easat-3042	63	14	,	,	PUNCT
easat-3042	63	15	it	it	PRON
easat-3042	63	16	will	will	AUX
easat-3042	63	17	ultimately	ultimately	ADV
easat-3042	63	18	have	have	VERB
easat-3042	63	19	a	a	DET
easat-3042	63	20	detrimental	detrimental	ADJ
easat-3042	63	21	influence	influence	NOUN
easat-3042	63	22	on	on	ADP
easat-3042	63	23	their	their	PRON
easat-3042	63	24	long	long	ADJ
easat-3042	63	25	-	-	PUNCT
easat-3042	63	26	term	term	NOUN
easat-3042	63	27	profitability	profitability	NOUN
easat-3042	63	28	.	.	PUNCT
easat-3042	64	1	consequently	consequently	ADV
easat-3042	64	2	,	,	PUNCT
easat-3042	64	3	firms	firm	NOUN
easat-3042	64	4	should	should	AUX
easat-3042	64	5	respond	respond	VERB
easat-3042	64	6	to	to	ADP
easat-3042	64	7	and	and	CCONJ
easat-3042	64	8	oversee	oversee	VERB
easat-3042	64	9	the	the	DET
easat-3042	64	10	alterations	alteration	NOUN
easat-3042	64	11	or	or	CCONJ
easat-3042	64	12	risks	risk	NOUN
easat-3042	64	13	associated	associate	VERB
easat-3042	64	14	with	with	ADP
easat-3042	64	15	climate	climate	NOUN
easat-3042	64	16	,	,	PUNCT
easat-3042	64	17	leading	lead	VERB
easat-3042	64	18	to	to	ADP
easat-3042	64	19	increased	increase	VERB
easat-3042	64	20	firm	firm	ADJ
easat-3042	64	21	value	value	NOUN
easat-3042	64	22	.	.	PUNCT
easat-3042	65	1	miles	mile	NOUN
easat-3042	65	2	and	and	CCONJ
easat-3042	65	3	snow	snow	PROPN
easat-3042	65	4	(	(	PUNCT
easat-3042	65	5	2003	2003	NUM
easat-3042	65	6	)	)	PUNCT
easat-3042	65	7	classify	classify	VERB
easat-3042	65	8	corporate	corporate	ADJ
easat-3042	65	9	strategies	strategy	NOUN
easat-3042	65	10	into	into	ADP
easat-3042	65	11	prospector	prospector	NOUN
easat-3042	65	12	,	,	PUNCT
easat-3042	65	13	analyzer	analyzer	NOUN
easat-3042	65	14	,	,	PUNCT
easat-3042	65	15	and	and	CCONJ
easat-3042	65	16	defender	defender	NOUN
easat-3042	65	17	types	type	NOUN
easat-3042	65	18	.	.	PUNCT
easat-3042	66	1	prospector	prospector	PROPN
easat-3042	66	2	typed	type	VERB
easat-3042	66	3	firms	firm	NOUN
easat-3042	66	4	operate	operate	VERB
easat-3042	66	5	in	in	ADP
easat-3042	66	6	markets	market	NOUN
easat-3042	66	7	with	with	ADP
easat-3042	66	8	no	no	DET
easat-3042	66	9	substitutes	substitute	NOUN
easat-3042	66	10	and	and	CCONJ
easat-3042	66	11	in	in	ADP
easat-3042	66	12	emerging	emerge	VERB
easat-3042	66	13	product	product	NOUN
easat-3042	66	14	markets	market	NOUN
easat-3042	66	15	.	.	PUNCT
easat-3042	67	1	at	at	ADP
easat-3042	67	2	the	the	DET
easat-3042	67	3	same	same	ADJ
easat-3042	67	4	time	time	NOUN
easat-3042	67	5	,	,	PUNCT
easat-3042	67	6	they	they	PRON
easat-3042	67	7	are	be	AUX
easat-3042	67	8	characterized	characterize	VERB
easat-3042	67	9	as	as	ADP
easat-3042	67	10	companies	company	NOUN
easat-3042	67	11	that	that	PRON
easat-3042	67	12	pursue	pursue	VERB
easat-3042	67	13	continuous	continuous	ADJ
easat-3042	67	14	innovation	innovation	NOUN
easat-3042	67	15	in	in	ADP
easat-3042	67	16	both	both	DET
easat-3042	67	17	product	product	NOUN
easat-3042	67	18	and	and	CCONJ
easat-3042	67	19	technology	technology	NOUN
easat-3042	67	20	fields	field	NOUN
easat-3042	67	21	.	.	PUNCT
easat-3042	68	1	defender	defender	NOUN
easat-3042	68	2	typed	type	VERB
easat-3042	68	3	firms	firm	NOUN
easat-3042	68	4	focus	focus	VERB
easat-3042	68	5	on	on	ADP
easat-3042	68	6	efforts	effort	NOUN
easat-3042	68	7	to	to	PART
easat-3042	68	8	improve	improve	VERB
easat-3042	68	9	profitability	profitability	NOUN
easat-3042	68	10	through	through	ADP
easat-3042	68	11	cost	cost	NOUN
easat-3042	68	12	reduction	reduction	NOUN
easat-3042	68	13	rather	rather	ADV
easat-3042	68	14	than	than	ADP
easat-3042	68	15	bearing	bear	VERB
easat-3042	68	16	risks	risk	NOUN
easat-3042	68	17	of	of	ADP
easat-3042	68	18	technology	technology	NOUN
easat-3042	68	19	innovation	innovation	NOUN
easat-3042	68	20	due	due	ADP
easat-3042	68	21	to	to	ADP
easat-3042	68	22	other	other	ADJ
easat-3042	68	23	substitutes	substitute	NOUN
easat-3042	68	24	in	in	ADP
easat-3042	68	25	the	the	DET
easat-3042	68	26	market	market	NOUN
easat-3042	68	27	.	.	PUNCT
easat-3042	69	1	analytical	analytical	ADJ
easat-3042	69	2	strategy	strategy	NOUN
easat-3042	69	3	is	be	AUX
easat-3042	69	4	defined	define	VERB
easat-3042	69	5	as	as	ADP
easat-3042	69	6	a	a	DET
easat-3042	69	7	strategy	strategy	NOUN
easat-3042	69	8	that	that	PRON
easat-3042	69	9	includes	include	VERB
easat-3042	69	10	both	both	PRON
easat-3042	69	11	prospector	prospector	NOUN
easat-3042	69	12	and	and	CCONJ
easat-3042	69	13	defender	defender	NOUN
easat-3042	69	14	characteristics	characteristic	NOUN
easat-3042	69	15	.	.	PUNCT
easat-3042	70	1	bentley	bentley	PROPN
easat-3042	70	2	et	et	PROPN
easat-3042	70	3	al	al	PROPN
easat-3042	70	4	.	.	PROPN
easat-3042	71	1	(	(	PUNCT
easat-3042	71	2	2013	2013	NUM
easat-3042	71	3	)	)	PUNCT
easat-3042	71	4	and	and	CCONJ
easat-3042	71	5	higgins	higgins	PROPN
easat-3042	71	6	et	et	PROPN
easat-3042	71	7	al	al	PROPN
easat-3042	71	8	.	.	PROPN
easat-3042	71	9	(	(	PUNCT
easat-3042	71	10	2015	2015	NUM
easat-3042	71	11	)	)	PUNCT
easat-3042	71	12	categorized	categorize	VERB
easat-3042	71	13	the	the	DET
easat-3042	71	14	firms	firm	NOUN
easat-3042	71	15	into	into	ADP
easat-3042	71	16	prospector	prospector	NOUN
easat-3042	71	17	,	,	PUNCT
easat-3042	71	18	analyzer	analyzer	NOUN
easat-3042	71	19	and	and	CCONJ
easat-3042	71	20	defender	defender	NOUN
easat-3042	71	21	strategies	strategy	NOUN
easat-3042	71	22	based	base	VERB
easat-3042	71	23	on	on	ADP
easat-3042	71	24	the	the	DET
easat-3042	71	25	study	study	NOUN
easat-3042	71	26	of	of	ADP
easat-3042	71	27	miles	mile	NOUN
easat-3042	71	28	and	and	CCONJ
easat-3042	71	29	snow	snow	NOUN
easat-3042	71	30	(	(	PUNCT
easat-3042	71	31	2003	2003	NUM
easat-3042	71	32	)	)	PUNCT
easat-3042	71	33	and	and	CCONJ
easat-3042	71	34	examined	examine	VERB
easat-3042	71	35	the	the	DET
easat-3042	71	36	relationship	relationship	NOUN
easat-3042	71	37	between	between	ADP
easat-3042	71	38	financial	financial	ADJ
easat-3042	71	39	reporting	reporting	NOUN
easat-3042	71	40	behavior	behavior	NOUN
easat-3042	71	41	and	and	CCONJ
easat-3042	71	42	tax	tax	NOUN
easat-3042	71	43	avoidance	avoidance	NOUN
easat-3042	71	44	behavior	behavior	NOUN
easat-3042	71	45	.	.	PUNCT
easat-3042	72	1	according	accord	VERB
easat-3042	72	2	to	to	ADP
easat-3042	72	3	the	the	DET
easat-3042	72	4	results	result	NOUN
easat-3042	72	5	of	of	ADP
easat-3042	72	6	their	their	PRON
easat-3042	72	7	studies	study	NOUN
easat-3042	72	8	,	,	PUNCT
easat-3042	72	9	firms	firm	NOUN
easat-3042	72	10	that	that	PRON
easat-3042	72	11	chose	choose	VERB
easat-3042	72	12	prospector	prospector	PROPN
easat-3042	72	13	strategy	strategy	NOUN
easat-3042	72	14	tend	tend	VERB
easat-3042	72	15	to	to	PART
easat-3042	72	16	engage	engage	VERB
easat-3042	72	17	in	in	ADP
easat-3042	72	18	more	more	ADJ
easat-3042	72	19	tax	tax	NOUN
easat-3042	72	20	avoidance	avoidance	NOUN
easat-3042	72	21	than	than	ADP
easat-3042	72	22	those	those	PRON
easat-3042	73	1	do	do	AUX
easat-3042	73	2	not	not	PART
easat-3042	73	3	and	and	CCONJ
easat-3042	73	4	show	show	VERB
easat-3042	73	5	higher	high	ADJ
easat-3042	73	6	adaptability	adaptability	NOUN
easat-3042	73	7	to	to	ADP
easat-3042	73	8	risks	risk	NOUN
easat-3042	73	9	based	base	VERB
easat-3042	73	10	on	on	ADP
easat-3042	73	11	positive	positive	ADJ
easat-3042	73	12	prediction	prediction	NOUN
easat-3042	73	13	for	for	ADP
easat-3042	73	14	future	future	ADJ
easat-3042	73	15	profitability	profitability	NOUN
easat-3042	73	16	.	.	PUNCT
easat-3042	74	1	choi	choi	NOUN
easat-3042	74	2	et	et	PROPN
easat-3042	74	3	al	al	PROPN
easat-3042	74	4	.	.	PROPN
easat-3042	75	1	(	(	PUNCT
easat-3042	75	2	2015	2015	NUM
easat-3042	75	3	)	)	PUNCT
easat-3042	75	4	showed	show	VERB
easat-3042	75	5	that	that	SCONJ
easat-3042	75	6	the	the	DET
easat-3042	75	7	managers	manager	NOUN
easat-3042	75	8	’	’	PART
easat-3042	75	9	strategic	strategic	ADJ
easat-3042	75	10	characteristics	characteristic	NOUN
easat-3042	75	11	affects	affect	VERB
easat-3042	75	12	their	their	PRON
easat-3042	75	13	approach	approach	NOUN
easat-3042	75	14	to	to	ADP
easat-3042	75	15	new	new	ADJ
easat-3042	75	16	product	product	NOUN
easat-3042	75	17	,	,	PUNCT
easat-3042	75	18	market	market	NOUN
easat-3042	75	19	,	,	PUNCT
easat-3042	75	20	and	and	CCONJ
easat-3042	75	21	risks	risk	NOUN
easat-3042	75	22	.	.	PUNCT
easat-3042	76	1	the	the	DET
easat-3042	76	2	firms	firm	NOUN
easat-3042	76	3	in	in	ADP
easat-3042	76	4	prospector	prospector	PROPN
easat-3042	76	5	stage	stage	NOUN
easat-3042	76	6	are	be	AUX
easat-3042	76	7	likely	likely	ADJ
easat-3042	76	8	to	to	PART
easat-3042	76	9	take	take	VERB
easat-3042	76	10	opportunity	opportunity	NOUN
easat-3042	76	11	for	for	ADP
easat-3042	76	12	tax	tax	NOUN
easat-3042	76	13	avoidance	avoidance	NOUN
easat-3042	76	14	,	,	PUNCT
easat-3042	76	15	since	since	SCONJ
easat-3042	76	16	they	they	PRON
easat-3042	76	17	are	be	AUX
easat-3042	76	18	actively	actively	ADV
easat-3042	76	19	pioneering	pioneer	VERB
easat-3042	76	20	in	in	ADP
easat-3042	76	21	the	the	DET
easat-3042	76	22	new	new	ADJ
easat-3042	76	23	market	market	NOUN
easat-3042	76	24	.	.	PUNCT
easat-3042	77	1	also	also	ADV
easat-3042	77	2	,	,	PUNCT
easat-3042	77	3	firms	firm	NOUN
easat-3042	77	4	in	in	ADP
easat-3042	77	5	prospector	prospector	PROPN
easat-3042	77	6	stage	stage	NOUN
easat-3042	77	7	are	be	AUX
easat-3042	77	8	likely	likely	ADJ
easat-3042	77	9	to	to	PART
easat-3042	77	10	engage	engage	VERB
easat-3042	77	11	in	in	ADP
easat-3042	77	12	discretionary	discretionary	ADJ
easat-3042	77	13	accruals	accrual	NOUN
easat-3042	77	14	rather	rather	ADV
easat-3042	77	15	than	than	ADP
easat-3042	77	16	real	real	ADJ
easat-3042	77	17	earnings	earning	NOUN
easat-3042	77	18	management	management	NOUN
easat-3042	77	19	which	which	PRON
easat-3042	77	20	may	may	AUX
easat-3042	77	21	affect	affect	VERB
easat-3042	77	22	future	future	ADJ
easat-3042	77	23	profitability	profitability	NOUN
easat-3042	77	24	negatively	negatively	ADV
easat-3042	77	25	through	through	ADP
easat-3042	77	26	distorted	distorted	ADJ
easat-3042	77	27	use	use	NOUN
easat-3042	77	28	of	of	ADP
easat-3042	77	29	resources	resource	NOUN
easat-3042	77	30	(	(	PUNCT
easat-3042	77	31	choi	choi	NOUN
easat-3042	77	32	et	et	PROPN
easat-3042	77	33	al	al	PROPN
easat-3042	77	34	.	.	PROPN
easat-3042	77	35	2017	2017	NUM
easat-3042	77	36	)	)	PUNCT
easat-3042	77	37	.	.	PUNCT
easat-3042	78	1	this	this	PRON
easat-3042	78	2	aligns	align	VERB
easat-3042	78	3	with	with	ADP
easat-3042	78	4	the	the	DET
easat-3042	78	5	fact	fact	NOUN
easat-3042	78	6	that	that	SCONJ
easat-3042	78	7	even	even	ADV
easat-3042	78	8	though	though	SCONJ
easat-3042	78	9	firms	firm	NOUN
easat-3042	78	10	disclose	disclose	VERB
easat-3042	78	11	information	information	NOUN
easat-3042	78	12	voluntarily	voluntarily	ADV
easat-3042	78	13	to	to	ADP
easat-3042	78	14	outside	outside	ADJ
easat-3042	78	15	stakeholders	stakeholder	NOUN
easat-3042	78	16	,	,	PUNCT
easat-3042	78	17	information	information	NOUN
easat-3042	78	18	asymmetry	asymmetry	NOUN
easat-3042	78	19	increases	increase	NOUN
easat-3042	78	20	(	(	PUNCT
easat-3042	78	21	park	park	NOUN
easat-3042	78	22	et	et	PROPN
easat-3042	78	23	al	al	PROPN
easat-3042	78	24	.	.	PROPN
easat-3042	78	25	2013	2013	NUM
easat-3042	78	26	)	)	PUNCT
easat-3042	78	27	.	.	PUNCT
easat-3042	79	1	accordingly	accordingly	ADV
easat-3042	79	2	,	,	PUNCT
easat-3042	79	3	it	it	PRON
easat-3042	79	4	is	be	AUX
easat-3042	79	5	presumable	presumable	ADJ
easat-3042	79	6	that	that	SCONJ
easat-3042	79	7	firm	firm	NOUN
easat-3042	79	8	’s	’s	PART
easat-3042	79	9	internal	internal	ADJ
easat-3042	79	10	information	information	NOUN
easat-3042	79	11	decreases	decrease	VERB
easat-3042	79	12	the	the	DET
easat-3042	79	13	future	future	ADJ
easat-3042	79	14	ambiguity	ambiguity	NOUN
easat-3042	79	15	and	and	CCONJ
easat-3042	79	16	affects	affect	VERB
easat-3042	79	17	decision	decision	NOUN
easat-3042	79	18	making	making	NOUN
easat-3042	79	19	process	process	NOUN
easat-3042	79	20	.	.	PUNCT
easat-3042	80	1	however	however	ADV
easat-3042	80	2	,	,	PUNCT
easat-3042	80	3	managers	manager	NOUN
easat-3042	80	4	have	have	VERB
easat-3042	80	5	incentives	incentive	NOUN
easat-3042	80	6	to	to	PART
easat-3042	80	7	avoid	avoid	VERB
easat-3042	80	8	unfavorable	unfavorable	ADJ
easat-3042	80	9	information	information	NOUN
easat-3042	80	10	and	and	CCONJ
easat-3042	80	11	to	to	PART
easat-3042	80	12	disclose	disclose	VERB
easat-3042	80	13	favorable	favorable	ADJ
easat-3042	80	14	information	information	NOUN
easat-3042	80	15	,	,	PUNCT
easat-3042	80	16	sometimes	sometimes	ADV
easat-3042	80	17	exaggeratedly	exaggeratedly	ADV
easat-3042	80	18	,	,	PUNCT
easat-3042	80	19	leading	lead	VERB
easat-3042	80	20	to	to	ADP
easat-3042	80	21	higher	high	ADJ
easat-3042	80	22	information	information	NOUN
easat-3042	80	23	asymmetry	asymmetry	NOUN
easat-3042	80	24	.	.	PUNCT
easat-3042	81	1	since	since	SCONJ
easat-3042	81	2	firms	firm	NOUN
easat-3042	81	3	in	in	ADP
easat-3042	81	4	prospector	prospector	PROPN
easat-3042	81	5	stage	stage	NOUN
easat-3042	81	6	are	be	AUX
easat-3042	81	7	characterized	characterize	VERB
easat-3042	81	8	as	as	ADP
easat-3042	81	9	innovative	innovative	ADJ
easat-3042	81	10	but	but	CCONJ
easat-3042	81	11	are	be	AUX
easat-3042	81	12	uncertain	uncertain	ADJ
easat-3042	81	13	about	about	ADP
easat-3042	81	14	the	the	DET
easat-3042	81	15	future	future	NOUN
easat-3042	81	16	(	(	PUNCT
easat-3042	81	17	higgins	higgins	PROPN
easat-3042	81	18	et	et	PROPN
easat-3042	81	19	al	al	PROPN
easat-3042	81	20	.	.	PROPN
easat-3042	81	21	2015	2015	NUM
easat-3042	81	22	)	)	PUNCT
easat-3042	81	23	,	,	PUNCT
easat-3042	81	24	such	such	ADJ
easat-3042	81	25	firms	firm	NOUN
easat-3042	81	26	increase	increase	VERB
easat-3042	81	27	the	the	DET
easat-3042	81	28	frequency	frequency	NOUN
easat-3042	81	29	of	of	ADP
easat-3042	81	30	voluntary	voluntary	ADJ
easat-3042	81	31	disclosure	disclosure	NOUN
easat-3042	81	32	.	.	PUNCT
easat-3042	82	1	however	however	ADV
easat-3042	82	2	,	,	PUNCT
easat-3042	82	3	it	it	PRON
easat-3042	82	4	is	be	AUX
easat-3042	82	5	highly	highly	ADV
easat-3042	82	6	likely	likely	ADJ
easat-3042	82	7	to	to	PART
easat-3042	82	8	disclose	disclose	VERB
easat-3042	82	9	distorted	distorted	ADJ
easat-3042	82	10	information	information	NOUN
easat-3042	82	11	under	under	ADP
easat-3042	82	12	circumstances	circumstance	NOUN
easat-3042	82	13	while	while	SCONJ
easat-3042	82	14	pursuing	pursue	VERB
easat-3042	82	15	new	new	ADJ
easat-3042	82	16	market	market	NOUN
easat-3042	82	17	.	.	PUNCT
easat-3042	83	1	firms	firm	NOUN
easat-3042	83	2	in	in	ADP
easat-3042	83	3	defender	defender	NOUN
easat-3042	83	4	strategy	strategy	NOUN
easat-3042	83	5	pursues	pursue	VERB
easat-3042	83	6	efficiency	efficiency	NOUN
easat-3042	83	7	by	by	ADP
easat-3042	83	8	improving	improve	VERB
easat-3042	83	9	or	or	CCONJ
easat-3042	83	10	maintaining	maintain	VERB
easat-3042	83	11	quality	quality	NOUN
easat-3042	83	12	in	in	ADP
easat-3042	83	13	stable	stable	ADJ
easat-3042	83	14	products	product	NOUN
easat-3042	83	15	and	and	CCONJ
easat-3042	83	16	markets	market	NOUN
easat-3042	83	17	.	.	PUNCT
easat-3042	84	1	they	they	PRON
easat-3042	84	2	aim	aim	VERB
easat-3042	84	3	for	for	ADP
easat-3042	84	4	high	high	ADJ
easat-3042	84	5	quality	quality	NOUN
easat-3042	84	6	while	while	SCONJ
easat-3042	84	7	maintaining	maintain	VERB
easat-3042	84	8	existing	exist	VERB
easat-3042	84	9	markets	market	NOUN
easat-3042	84	10	and	and	CCONJ
easat-3042	84	11	value	value	VERB
easat-3042	84	12	the	the	DET
easat-3042	84	13	company	company	NOUN
easat-3042	84	14	's	's	PART
easat-3042	84	15	reputation	reputation	NOUN
easat-3042	84	16	and	and	CCONJ
easat-3042	84	17	image	image	NOUN
easat-3042	84	18	,	,	PUNCT
easat-3042	84	19	thus	thus	ADV
easat-3042	84	20	providing	provide	VERB
easat-3042	84	21	reliable	reliable	ADJ
easat-3042	84	22	information	information	NOUN
easat-3042	84	23	rather	rather	ADV
easat-3042	84	24	than	than	ADP
easat-3042	84	25	distorted	distorted	ADJ
easat-3042	84	26	information	information	NOUN
easat-3042	84	27	.	.	PUNCT
easat-3042	85	1	however	however	ADV
easat-3042	85	2	,	,	PUNCT
easat-3042	85	3	defensive	defensive	ADJ
easat-3042	85	4	companies	company	NOUN
easat-3042	85	5	face	face	VERB
easat-3042	85	6	uncertainty	uncertainty	NOUN
easat-3042	85	7	due	due	ADP
easat-3042	85	8	to	to	ADP
easat-3042	85	9	their	their	PRON
easat-3042	85	10	focus	focus	NOUN
easat-3042	85	11	on	on	ADP
easat-3042	85	12	stability	stability	NOUN
easat-3042	85	13	and	and	CCONJ
easat-3042	85	14	efficiency	efficiency	NOUN
easat-3042	85	15	,	,	PUNCT
easat-3042	85	16	which	which	PRON
easat-3042	85	17	may	may	AUX
easat-3042	85	18	hinder	hinder	VERB
easat-3042	85	19	their	their	PRON
easat-3042	85	20	ability	ability	NOUN
easat-3042	85	21	to	to	PART
easat-3042	85	22	respond	respond	VERB
easat-3042	85	23	to	to	ADP
easat-3042	85	24	rapid	rapid	ADJ
easat-3042	85	25	changes	change	NOUN
easat-3042	85	26	.	.	PUNCT
easat-3042	86	1	information	information	NOUN
easat-3042	86	2	on	on	ADP
easat-3042	86	3	carbon	carbon	NOUN
easat-3042	86	4	emissions	emission	NOUN
easat-3042	86	5	conveys	convey	VERB
easat-3042	86	6	negative	negative	ADJ
easat-3042	86	7	information	information	NOUN
easat-3042	86	8	,	,	PUNCT
easat-3042	86	9	causing	cause	VERB
easat-3042	86	10	the	the	DET
easat-3042	86	11	market	market	NOUN
easat-3042	86	12	to	to	PART
easat-3042	86	13	assign	assign	VERB
easat-3042	86	14	firms	firm	NOUN
easat-3042	86	15	a	a	DET
easat-3042	86	16	lower	low	ADJ
easat-3042	86	17	value	value	NOUN
easat-3042	86	18	than	than	ADP
easat-3042	86	19	those	those	PRON
easat-3042	86	20	that	that	PRON
easat-3042	86	21	did	do	VERB
easat-3042	86	22	not	not	PART
easat-3042	86	23	.	.	PUNCT
easat-3042	87	1	voluntarily	voluntarily	ADV
easat-3042	87	2	disclosing	disclose	VERB
easat-3042	87	3	carbon	carbon	NOUN
easat-3042	87	4	emissions	emission	NOUN
easat-3042	87	5	reduces	reduce	VERB
easat-3042	87	6	information	information	NOUN
easat-3042	87	7	asymmetry	asymmetry	NOUN
easat-3042	87	8	and	and	CCONJ
easat-3042	87	9	enhances	enhance	VERB
easat-3042	87	10	the	the	DET
easat-3042	87	11	effective	effective	ADJ
easat-3042	87	12	allocation	allocation	NOUN
easat-3042	87	13	of	of	ADP
easat-3042	87	14	resources	resource	NOUN
easat-3042	87	15	(	(	PUNCT
easat-3042	87	16	healy	healy	NOUN
easat-3042	87	17	and	and	CCONJ
easat-3042	87	18	palepu	palepu	NOUN
easat-3042	87	19	,	,	PUNCT
easat-3042	87	20	2001	2001	NUM
easat-3042	87	21	)	)	PUNCT
easat-3042	87	22	.	.	PUNCT
easat-3042	88	1	voluntarily	voluntarily	ADV
easat-3042	88	2	disclosing	disclose	VERB
easat-3042	88	3	carbon	carbon	NOUN
easat-3042	88	4	emissions	emission	NOUN
easat-3042	88	5	conveys	convey	VERB
easat-3042	88	6	the	the	DET
easat-3042	88	7	possible	possible	ADJ
easat-3042	88	8	future	future	ADJ
easat-3042	88	9	expenses	expense	NOUN
easat-3042	88	10	linked	link	VERB
easat-3042	88	11	to	to	ADP
easat-3042	88	12	carbon	carbon	NOUN
easat-3042	88	13	emissions	emission	NOUN
easat-3042	88	14	,	,	PUNCT
easat-3042	88	15	hence	hence	ADV
easat-3042	88	16	decreasing	decrease	VERB
easat-3042	88	17	uncertainty	uncertainty	NOUN
easat-3042	88	18	.	.	PUNCT
easat-3042	89	1	nevertheless	nevertheless	ADV
easat-3042	89	2	,	,	PUNCT
easat-3042	89	3	allocating	allocate	VERB
easat-3042	89	4	limited	limited	ADJ
easat-3042	89	5	resources	resource	NOUN
easat-3042	89	6	to	to	ADP
easat-3042	89	7	the	the	DET
easat-3042	89	8	measurement	measurement	NOUN
easat-3042	89	9	and	and	CCONJ
easat-3042	89	10	disclosure	disclosure	NOUN
easat-3042	89	11	of	of	ADP
easat-3042	89	12	carbon	carbon	NOUN
easat-3042	89	13	emissions	emission	NOUN
easat-3042	89	14	may	may	AUX
easat-3042	89	15	incur	incur	VERB
easat-3042	89	16	expenses	expense	NOUN
easat-3042	89	17	for	for	ADP
easat-3042	89	18	shareholders	shareholder	NOUN
easat-3042	89	19	.	.	PUNCT
easat-3042	90	1	the	the	DET
easat-3042	90	2	decision	decision	NOUN
easat-3042	90	3	to	to	PART
easat-3042	90	4	disclose	disclose	VERB
easat-3042	90	5	carbon	carbon	NOUN
easat-3042	90	6	emissions	emission	NOUN
easat-3042	90	7	voluntarily	voluntarily	ADV
easat-3042	90	8	might	might	AUX
easat-3042	90	9	result	result	VERB
easat-3042	90	10	in	in	ADP
easat-3042	90	11	higher	high	ADJ
easat-3042	90	12	expenses	expense	NOUN
easat-3042	90	13	,	,	PUNCT
easat-3042	90	14	potentially	potentially	ADV
easat-3042	90	15	leading	lead	VERB
easat-3042	90	16	to	to	ADP
easat-3042	90	17	reduced	reduce	VERB
easat-3042	90	18	cash	cash	NOUN
easat-3042	90	19	flow	flow	NOUN
easat-3042	90	20	.	.	PUNCT
easat-3042	91	1	furthermore	furthermore	ADV
easat-3042	91	2	,	,	PUNCT
easat-3042	91	3	such	such	ADJ
easat-3042	91	4	disclosure	disclosure	NOUN
easat-3042	91	5	may	may	AUX
easat-3042	91	6	serve	serve	VERB
easat-3042	91	7	as	as	ADP
easat-3042	91	8	basis	basis	NOUN
easat-3042	91	9	for	for	ADP
easat-3042	91	10	regulatory	regulatory	ADJ
easat-3042	91	11	investigations	investigation	NOUN
easat-3042	91	12	and	and	CCONJ
easat-3042	91	13	raise	raise	VERB
easat-3042	91	14	the	the	DET
easat-3042	91	15	likelihood	likelihood	NOUN
easat-3042	91	16	of	of	ADP
easat-3042	91	17	legal	legal	ADJ
easat-3042	91	18	action	action	NOUN
easat-3042	91	19	from	from	ADP
easat-3042	91	20	affected	affected	ADJ
easat-3042	91	21	parties	party	NOUN
easat-3042	91	22	(	(	PUNCT
easat-3042	91	23	matsumura	matsumura	X
easat-3042	91	24	et	et	PROPN
easat-3042	91	25	al	al	PROPN
easat-3042	91	26	.	.	PROPN
easat-3042	91	27	,	,	PUNCT
easat-3042	91	28	2014	2014	NUM
easat-3042	91	29	)	)	PUNCT
easat-3042	91	30	.	.	PUNCT
easat-3042	92	1	it	it	PRON
easat-3042	92	2	is	be	AUX
easat-3042	92	3	reasonable	reasonable	ADJ
easat-3042	92	4	to	to	PART
easat-3042	92	5	presume	presume	VERB
easat-3042	92	6	that	that	SCONJ
easat-3042	92	7	firms	firm	NOUN
easat-3042	92	8	at	at	ADP
easat-3042	92	9	specific	specific	ADJ
easat-3042	92	10	phases	phase	NOUN
easat-3042	92	11	of	of	ADP
easat-3042	92	12	their	their	PRON
easat-3042	92	13	operations	operation	NOUN
easat-3042	92	14	may	may	AUX
easat-3042	92	15	strategically	strategically	ADV
easat-3042	92	16	utilize	utilize	VERB
easat-3042	92	17	voluntary	voluntary	ADJ
easat-3042	92	18	disclosure	disclosure	NOUN
easat-3042	92	19	of	of	ADP
easat-3042	92	20	carbon	carbon	NOUN
easat-3042	92	21	emissions	emission	NOUN
easat-3042	92	22	,	,	PUNCT
easat-3042	92	23	considering	consider	VERB
easat-3042	92	24	the	the	DET
easat-3042	92	25	current	current	ADJ
easat-3042	92	26	logic	logic	NOUN
easat-3042	92	27	.	.	PUNCT
easat-3042	93	1	firms	firm	NOUN
easat-3042	93	2	in	in	ADP
easat-3042	93	3	the	the	DET
easat-3042	93	4	prospector	prospector	NOUN
easat-3042	93	5	stage	stage	NOUN
easat-3042	93	6	,	,	PUNCT
easat-3042	93	7	characterized	characterize	VERB
easat-3042	93	8	by	by	ADP
easat-3042	93	9	their	their	PRON
easat-3042	93	10	proactive	proactive	ADJ
easat-3042	93	11	approach	approach	NOUN
easat-3042	93	12	in	in	ADP
easat-3042	93	13	exploring	explore	VERB
easat-3042	93	14	new	new	ADJ
easat-3042	93	15	market	market	NOUN
easat-3042	93	16	opportunities	opportunity	NOUN
easat-3042	93	17	,	,	PUNCT
easat-3042	93	18	adapting	adapt	VERB
easat-3042	93	19	to	to	ADP
easat-3042	93	20	dynamic	dynamic	ADJ
easat-3042	93	21	environments	environment	NOUN
easat-3042	93	22	,	,	PUNCT
easat-3042	93	23	and	and	CCONJ
easat-3042	93	24	assessing	assess	VERB
easat-3042	93	25	emerging	emerge	VERB
easat-3042	93	26	trends	trend	NOUN
easat-3042	93	27	,	,	PUNCT
easat-3042	93	28	may	may	AUX
easat-3042	93	29	choose	choose	VERB
easat-3042	93	30	to	to	PART
easat-3042	93	31	voluntarily	voluntarily	ADV
easat-3042	93	32	disclose	disclose	VERB
easat-3042	93	33	data	datum	NOUN
easat-3042	93	34	on	on	ADP
easat-3042	93	35	carbon	carbon	NOUN
easat-3042	93	36	emissions	emission	NOUN
easat-3042	93	37	.	.	PUNCT
easat-3042	94	1	this	this	DET
easat-3042	94	2	decision	decision	NOUN
easat-3042	94	3	is	be	AUX
easat-3042	94	4	driven	drive	VERB
easat-3042	94	5	by	by	ADP
easat-3042	94	6	the	the	DET
easat-3042	94	7	recognition	recognition	NOUN
easat-3042	94	8	that	that	SCONJ
easat-3042	94	9	such	such	ADJ
easat-3042	94	10	information	information	NOUN
easat-3042	94	11	aligns	align	VERB
easat-3042	94	12	with	with	ADP
easat-3042	94	13	the	the	DET
easat-3042	94	14	prevailing	prevail	VERB
easat-3042	94	15	environmental	environmental	ADJ
easat-3042	94	16	concerns	concern	NOUN
easat-3042	94	17	,	,	PUNCT
easat-3042	94	18	ultimately	ultimately	ADV
easat-3042	94	19	enhancing	enhance	VERB
easat-3042	94	20	firm	firm	ADJ
easat-3042	94	21	value	value	NOUN
easat-3042	94	22	.	.	PUNCT
easat-3042	95	1	firms	firm	NOUN
easat-3042	95	2	that	that	PRON
easat-3042	95	3	adopt	adopt	VERB
easat-3042	95	4	an	an	DET
easat-3042	95	5	analyzer	analyzer	NOUN
easat-3042	95	6	strategy	strategy	NOUN
easat-3042	95	7	effectively	effectively	ADV
easat-3042	95	8	reduce	reduce	VERB
easat-3042	95	9	excessive	excessive	ADJ
easat-3042	95	10	risks	risk	NOUN
easat-3042	95	11	and	and	CCONJ
easat-3042	95	12	maintain	maintain	VERB
easat-3042	95	13	a	a	DET
easat-3042	95	14	robust	robust	ADJ
easat-3042	95	15	and	and	CCONJ
easat-3042	95	16	flexible	flexible	ADJ
easat-3042	95	17	business	business	NOUN
easat-3042	95	18	model	model	NOUN
easat-3042	95	19	.	.	PUNCT
easat-3042	96	1	as	as	ADP
easat-3042	96	2	a	a	DET
easat-3042	96	3	result	result	NOUN
easat-3042	96	4	,	,	PUNCT
easat-3042	96	5	firms	firm	NOUN
easat-3042	96	6	are	be	AUX
easat-3042	96	7	reluctant	reluctant	ADJ
easat-3042	96	8	to	to	PART
easat-3042	96	9	voluntarily	voluntarily	ADV
easat-3042	96	10	provide	provide	VERB
easat-3042	96	11	moderately	moderately	ADV
easat-3042	96	12	risky	risky	ADJ
easat-3042	96	13	data	datum	NOUN
easat-3042	96	14	,	,	PUNCT
easat-3042	96	15	specifically	specifically	ADV
easat-3042	96	16	information	information	NOUN
easat-3042	96	17	about	about	ADP
easat-3042	96	18	carbon	carbon	NOUN
easat-3042	96	19	emissions	emission	NOUN
easat-3042	96	20	.	.	PUNCT
easat-3042	97	1	based	base	VERB
easat-3042	97	2	on	on	ADP
easat-3042	97	3	the	the	DET
easat-3042	97	4	reasons	reason	NOUN
easat-3042	97	5	offered	offer	VERB
easat-3042	97	6	,	,	PUNCT
easat-3042	97	7	the	the	DET
easat-3042	97	8	second	second	ADJ
easat-3042	97	9	hypothesis	hypothesis	NOUN
easat-3042	97	10	is	be	AUX
easat-3042	97	11	established	establish	VERB
easat-3042	97	12	as	as	SCONJ
easat-3042	97	13	follows	follow	VERB
easat-3042	97	14	.	.	PUNCT
easat-3042	98	1	4812	4812	NUM
easat-3042	98	2	edelweiss	edelweiss	PROPN
easat-3042	98	3	applied	apply	VERB
easat-3042	98	4	science	science	NOUN
easat-3042	98	5	and	and	CCONJ
easat-3042	98	6	technology	technology	NOUN
easat-3042	98	7	issn	issn	PROPN
easat-3042	98	8	:	:	PUNCT
easat-3042	98	9	2576	2576	NUM
easat-3042	98	10	-	-	SYM
easat-3042	98	11	8484	8484	NUM
easat-3042	98	12	vol	vol	NOUN
easat-3042	98	13	.	.	PROPN
easat-3042	98	14	8	8	NUM
easat-3042	98	15	,	,	PUNCT
easat-3042	98	16	no	no	INTJ
easat-3042	98	17	.	.	NOUN
easat-3042	99	1	6	6	NUM
easat-3042	99	2	:	:	SYM
easat-3042	99	3	4809	4809	NUM
easat-3042	99	4	-	-	SYM
easat-3042	99	5	4817	4817	NUM
easat-3042	99	6	,	,	PUNCT
easat-3042	99	7	2024	2024	NUM
easat-3042	99	8	doi	doi	NOUN
easat-3042	99	9	:	:	PUNCT
easat-3042	99	10	10.55214/25768484.v8i6.3042	10.55214/25768484.v8i6.3042	NUM
easat-3042	99	11	©	©	PROPN
easat-3042	99	12	2024	2024	NUM
easat-3042	99	13	by	by	ADP
easat-3042	99	14	the	the	DET
easat-3042	99	15	author	author	NOUN
easat-3042	99	16	;	;	PUNCT
easat-3042	99	17	licensee	licensee	PROPN
easat-3042	99	18	learning	learning	NOUN
easat-3042	99	19	gate	gate	PROPN
easat-3042	99	20	hypothesis2	hypothesis2	NOUN
easat-3042	99	21	:	:	PUNCT
easat-3042	99	22	business	business	NOUN
easat-3042	99	23	strategy	strategy	NOUN
easat-3042	99	24	affects	affect	VERB
easat-3042	99	25	the	the	DET
easat-3042	99	26	relationship	relationship	NOUN
easat-3042	99	27	between	between	ADP
easat-3042	99	28	voluntary	voluntary	ADJ
easat-3042	99	29	disclosure	disclosure	NOUN
easat-3042	99	30	of	of	ADP
easat-3042	99	31	carbon	carbon	NOUN
easat-3042	99	32	emissions	emission	NOUN
easat-3042	99	33	and	and	CCONJ
easat-3042	99	34	firm	firm	ADJ
easat-3042	99	35	value	value	NOUN
easat-3042	99	36	.	.	PUNCT
easat-3042	100	1	3	3	X
easat-3042	100	2	.	.	X
easat-3042	100	3	research	research	NOUN
easat-3042	100	4	design	design	NOUN
easat-3042	100	5	and	and	CCONJ
easat-3042	100	6	sample	sample	NOUN
easat-3042	100	7	description	description	NOUN
easat-3042	100	8	3.1	3.1	NUM
easat-3042	100	9	.	.	PUNCT
easat-3042	101	1	research	research	NOUN
easat-3042	101	2	design	design	NOUN
easat-3042	101	3	3.1.1	3.1.1	NUM
easat-3042	101	4	.	.	PUNCT
easat-3042	102	1	measuring	measure	VERB
easat-3042	102	2	business	business	NOUN
easat-3042	102	3	strategy	strategy	NOUN
easat-3042	102	4	this	this	DET
easat-3042	102	5	model	model	NOUN
easat-3042	102	6	is	be	AUX
easat-3042	102	7	grounded	ground	VERB
easat-3042	102	8	in	in	ADP
easat-3042	102	9	the	the	DET
easat-3042	102	10	theoretical	theoretical	ADJ
easat-3042	102	11	characteristics	characteristic	NOUN
easat-3042	102	12	of	of	ADP
easat-3042	102	13	business	business	NOUN
easat-3042	102	14	strategies	strategy	NOUN
easat-3042	102	15	as	as	SCONJ
easat-3042	102	16	proposed	propose	VERB
easat-3042	102	17	by	by	ADP
easat-3042	102	18	ittner	ittner	NOUN
easat-3042	102	19	and	and	CCONJ
easat-3042	102	20	larcker	larcker	NOUN
easat-3042	102	21	(	(	PUNCT
easat-3042	102	22	1997	1997	NUM
easat-3042	102	23	)	)	PUNCT
easat-3042	102	24	,	,	PUNCT
easat-3042	102	25	and	and	CCONJ
easat-3042	102	26	miles	mile	NOUN
easat-3042	102	27	and	and	CCONJ
easat-3042	102	28	snow	snow	NOUN
easat-3042	102	29	(	(	PUNCT
easat-3042	102	30	1978	1978	NUM
easat-3042	102	31	,	,	PUNCT
easat-3042	102	32	2003	2003	NUM
easat-3042	102	33	)	)	PUNCT
easat-3042	102	34	.	.	PUNCT
easat-3042	103	1	to	to	PART
easat-3042	103	2	accurately	accurately	ADV
easat-3042	103	3	assess	assess	VERB
easat-3042	103	4	the	the	DET
easat-3042	103	5	various	various	ADJ
easat-3042	103	6	dimensions	dimension	NOUN
easat-3042	103	7	of	of	ADP
easat-3042	103	8	business	business	NOUN
easat-3042	103	9	strategies	strategy	NOUN
easat-3042	103	10	,	,	PUNCT
easat-3042	103	11	bentley	bentley	PROPN
easat-3042	103	12	et	et	PROPN
easat-3042	103	13	al	al	PROPN
easat-3042	103	14	.	.	PROPN
easat-3042	104	1	(	(	PUNCT
easat-3042	104	2	2013	2013	NUM
easat-3042	104	3	)	)	PUNCT
easat-3042	104	4	employed	employ	VERB
easat-3042	104	5	six	six	NUM
easat-3042	104	6	characteristics	characteristic	NOUN
easat-3042	104	7	to	to	PART
easat-3042	104	8	differentiate	differentiate	VERB
easat-3042	104	9	the	the	DET
easat-3042	104	10	attributes	attribute	NOUN
easat-3042	104	11	of	of	ADP
easat-3042	104	12	various	various	ADJ
easat-3042	104	13	management	management	NOUN
easat-3042	104	14	techniques	technique	NOUN
easat-3042	104	15	:	:	PUNCT
easat-3042	104	16	research	research	NOUN
easat-3042	104	17	and	and	CCONJ
easat-3042	104	18	development	development	NOUN
easat-3042	104	19	(	(	PUNCT
easat-3042	104	20	r&d	r&d	NOUN
easat-3042	104	21	)	)	PUNCT
easat-3042	104	22	,	,	PUNCT
easat-3042	104	23	growth	growth	NOUN
easat-3042	104	24	,	,	PUNCT
easat-3042	104	25	efficiency	efficiency	NOUN
easat-3042	104	26	,	,	PUNCT
easat-3042	104	27	marketing	marketing	NOUN
easat-3042	104	28	,	,	PUNCT
easat-3042	104	29	corporate	corporate	ADJ
easat-3042	104	30	structure	structure	NOUN
easat-3042	104	31	stability	stability	NOUN
easat-3042	104	32	,	,	PUNCT
easat-3042	104	33	and	and	CCONJ
easat-3042	104	34	capital	capital	NOUN
easat-3042	104	35	intensity	intensity	NOUN
easat-3042	104	36	.	.	PUNCT
easat-3042	105	1	r&d	r&d	NOUN
easat-3042	105	2	refers	refer	VERB
easat-3042	105	3	to	to	ADP
easat-3042	105	4	the	the	DET
easat-3042	105	5	mean	mean	ADJ
easat-3042	105	6	value	value	NOUN
easat-3042	105	7	of	of	ADP
easat-3042	105	8	r&d	r&d	NOUN
easat-3042	105	9	expenses	expense	NOUN
easat-3042	105	10	to	to	ADP
easat-3042	105	11	sales	sale	NOUN
easat-3042	105	12	over	over	ADP
easat-3042	105	13	five	five	NUM
easat-3042	105	14	preceding	precede	VERB
easat-3042	105	15	years	year	NOUN
easat-3042	105	16	.	.	PUNCT
easat-3042	106	1	growth	growth	NOUN
easat-3042	106	2	is	be	AUX
easat-3042	106	3	assessed	assess	VERB
easat-3042	106	4	using	use	VERB
easat-3042	106	5	the	the	DET
easat-3042	106	6	five	five	NUM
easat-3042	106	7	-	-	PUNCT
easat-3042	106	8	year	year	NOUN
easat-3042	106	9	average	average	NOUN
easat-3042	106	10	of	of	ADP
easat-3042	106	11	the	the	DET
easat-3042	106	12	sales	sale	NOUN
easat-3042	106	13	growth	growth	NOUN
easat-3042	106	14	rate	rate	NOUN
easat-3042	106	15	.	.	PUNCT
easat-3042	107	1	efficiency	efficiency	NOUN
easat-3042	107	2	is	be	AUX
easat-3042	107	3	calculated	calculate	VERB
easat-3042	107	4	using	use	VERB
easat-3042	107	5	the	the	DET
easat-3042	107	6	five	five	NUM
easat-3042	107	7	-	-	PUNCT
easat-3042	107	8	year	year	NOUN
easat-3042	107	9	average	average	NOUN
easat-3042	107	10	of	of	ADP
easat-3042	107	11	the	the	DET
easat-3042	107	12	ratio	ratio	NOUN
easat-3042	107	13	of	of	ADP
easat-3042	107	14	employees	employee	NOUN
easat-3042	107	15	to	to	ADP
easat-3042	107	16	sales	sale	NOUN
easat-3042	107	17	.	.	PUNCT
easat-3042	108	1	marketing	marketing	NOUN
easat-3042	108	2	is	be	AUX
easat-3042	108	3	assessed	assess	VERB
easat-3042	108	4	by	by	ADP
easat-3042	108	5	calculating	calculate	VERB
easat-3042	108	6	the	the	DET
easat-3042	108	7	average	average	ADJ
easat-3042	108	8	ratio	ratio	NOUN
easat-3042	108	9	of	of	ADP
easat-3042	108	10	selling	selling	NOUN
easat-3042	108	11	,	,	PUNCT
easat-3042	108	12	general	general	ADJ
easat-3042	108	13	,	,	PUNCT
easat-3042	108	14	and	and	CCONJ
easat-3042	108	15	administrative	administrative	ADJ
easat-3042	108	16	(	(	PUNCT
easat-3042	108	17	sg&a	sg&a	NOUN
easat-3042	108	18	)	)	PUNCT
easat-3042	108	19	expenses	expense	NOUN
easat-3042	108	20	to	to	ADP
easat-3042	108	21	sales	sale	NOUN
easat-3042	108	22	over	over	ADP
easat-3042	108	23	a	a	DET
easat-3042	108	24	period	period	NOUN
easat-3042	108	25	of	of	ADP
easat-3042	108	26	five	five	NUM
easat-3042	108	27	years	year	NOUN
easat-3042	108	28	.	.	PUNCT
easat-3042	109	1	the	the	DET
easat-3042	109	2	stability	stability	NOUN
easat-3042	109	3	of	of	ADP
easat-3042	109	4	a	a	DET
easat-3042	109	5	corporate	corporate	ADJ
easat-3042	109	6	structure	structure	NOUN
easat-3042	109	7	is	be	AUX
easat-3042	109	8	quantified	quantify	VERB
easat-3042	109	9	by	by	ADP
easat-3042	109	10	calculating	calculate	VERB
easat-3042	109	11	the	the	DET
easat-3042	109	12	standard	standard	ADJ
easat-3042	109	13	deviation	deviation	NOUN
easat-3042	109	14	of	of	ADP
easat-3042	109	15	the	the	DET
easat-3042	109	16	employee	employee	NOUN
easat-3042	109	17	number	number	NOUN
easat-3042	109	18	over	over	ADP
easat-3042	109	19	a	a	DET
easat-3042	109	20	period	period	NOUN
easat-3042	109	21	of	of	ADP
easat-3042	109	22	five	five	NUM
easat-3042	109	23	years	year	NOUN
easat-3042	109	24	.	.	PUNCT
easat-3042	110	1	finally	finally	ADV
easat-3042	110	2	,	,	PUNCT
easat-3042	110	3	the	the	DET
easat-3042	110	4	five	five	NUM
easat-3042	110	5	-	-	PUNCT
easat-3042	110	6	year	year	NOUN
easat-3042	110	7	average	average	NOUN
easat-3042	110	8	of	of	ADP
easat-3042	110	9	the	the	DET
easat-3042	110	10	ratio	ratio	NOUN
easat-3042	110	11	of	of	ADP
easat-3042	110	12	tangible	tangible	ADJ
easat-3042	110	13	assets	asset	NOUN
easat-3042	110	14	(	(	PUNCT
easat-3042	110	15	excluding	exclude	VERB
easat-3042	110	16	land	land	NOUN
easat-3042	110	17	and	and	CCONJ
easat-3042	110	18	assets	asset	NOUN
easat-3042	110	19	under	under	ADP
easat-3042	110	20	construction	construction	NOUN
easat-3042	110	21	)	)	PUNCT
easat-3042	110	22	to	to	PART
easat-3042	110	23	total	total	ADJ
easat-3042	110	24	assets	asset	NOUN
easat-3042	110	25	is	be	AUX
easat-3042	110	26	used	use	VERB
easat-3042	110	27	to	to	PART
easat-3042	110	28	measure	measure	VERB
easat-3042	110	29	capital	capital	NOUN
easat-3042	110	30	intensity	intensity	NOUN
easat-3042	110	31	.	.	PUNCT
easat-3042	111	1	subsequently	subsequently	ADV
easat-3042	111	2	,	,	PUNCT
easat-3042	111	3	the	the	DET
easat-3042	111	4	six	six	NUM
easat-3042	111	5	metrics	metric	NOUN
easat-3042	111	6	are	be	AUX
easat-3042	111	7	categorized	categorize	VERB
easat-3042	111	8	according	accord	VERB
easat-3042	111	9	to	to	ADP
easat-3042	111	10	industry	industry	NOUN
easat-3042	111	11	-	-	PUNCT
easat-3042	111	12	year	year	NOUN
easat-3042	111	13	,	,	PUNCT
easat-3042	111	14	using	use	VERB
easat-3042	111	15	an	an	DET
easat-3042	111	16	intermediate	intermediate	ADJ
easat-3042	111	17	classification	classification	NOUN
easat-3042	111	18	in	in	ADP
easat-3042	111	19	the	the	DET
easat-3042	111	20	ksic	ksic	ADJ
easat-3042	111	21	code	code	NOUN
easat-3042	111	22	and	and	CCONJ
easat-3042	111	23	distinguished	distinguish	VERB
easat-3042	111	24	by	by	ADP
easat-3042	111	25	quintiles	quintile	NOUN
easat-3042	111	26	(	(	PUNCT
easat-3042	111	27	with	with	ADP
easat-3042	111	28	the	the	DET
easat-3042	111	29	greatest	great	ADJ
easat-3042	111	30	level	level	NOUN
easat-3042	111	31	receiving	receive	VERB
easat-3042	111	32	5	5	NUM
easat-3042	111	33	points	point	NOUN
easat-3042	111	34	and	and	CCONJ
easat-3042	111	35	the	the	DET
easat-3042	111	36	lowest	low	ADJ
easat-3042	111	37	level	level	NOUN
easat-3042	111	38	receiving	receive	VERB
easat-3042	111	39	1	1	NUM
easat-3042	111	40	point	point	NOUN
easat-3042	111	41	)	)	PUNCT
easat-3042	111	42	.	.	PUNCT
easat-3042	112	1	unlike	unlike	ADP
easat-3042	112	2	the	the	DET
easat-3042	112	3	other	other	ADJ
easat-3042	112	4	variables	variable	NOUN
easat-3042	112	5	,	,	PUNCT
easat-3042	112	6	capital	capital	NOUN
easat-3042	112	7	intensity	intensity	NOUN
easat-3042	112	8	is	be	AUX
easat-3042	112	9	an	an	DET
easat-3042	112	10	indicator	indicator	NOUN
easat-3042	112	11	of	of	ADP
easat-3042	112	12	defenders	defender	NOUN
easat-3042	112	13	when	when	SCONJ
easat-3042	112	14	it	it	PRON
easat-3042	112	15	is	be	AUX
easat-3042	112	16	high	high	ADJ
easat-3042	112	17	and	and	CCONJ
easat-3042	112	18	prospectors	prospector	NOUN
easat-3042	112	19	when	when	SCONJ
easat-3042	112	20	it	it	PRON
easat-3042	112	21	is	be	AUX
easat-3042	112	22	low	low	ADJ
easat-3042	112	23	.	.	PUNCT
easat-3042	113	1	unlike	unlike	ADP
easat-3042	113	2	the	the	DET
easat-3042	113	3	other	other	ADJ
easat-3042	113	4	metrics	metric	NOUN
easat-3042	113	5	,	,	PUNCT
easat-3042	113	6	capital	capital	NOUN
easat-3042	113	7	intensity	intensity	NOUN
easat-3042	113	8	levels	level	NOUN
easat-3042	113	9	that	that	PRON
easat-3042	113	10	are	be	AUX
easat-3042	113	11	high	high	ADJ
easat-3042	113	12	imply	imply	NOUN
easat-3042	113	13	defenders	defender	NOUN
easat-3042	113	14	,	,	PUNCT
easat-3042	113	15	while	while	SCONJ
easat-3042	113	16	low	low	ADJ
easat-3042	113	17	values	value	NOUN
easat-3042	113	18	indicate	indicate	VERB
easat-3042	113	19	prospectors	prospector	NOUN
easat-3042	113	20	.	.	PUNCT
easat-3042	114	1	thus	thus	ADV
easat-3042	114	2	,	,	PUNCT
easat-3042	114	3	the	the	DET
easat-3042	114	4	low	low	ADJ
easat-3042	114	5	value	value	NOUN
easat-3042	114	6	for	for	ADP
easat-3042	114	7	capital	capital	NOUN
easat-3042	114	8	intensity	intensity	NOUN
easat-3042	114	9	is	be	AUX
easat-3042	114	10	assigned	assign	VERB
easat-3042	114	11	5	5	NUM
easat-3042	114	12	points	point	NOUN
easat-3042	114	13	,	,	PUNCT
easat-3042	114	14	while	while	SCONJ
easat-3042	114	15	the	the	DET
easat-3042	114	16	high	high	ADJ
easat-3042	114	17	value	value	NOUN
easat-3042	114	18	is	be	AUX
easat-3042	114	19	assigned	assign	VERB
easat-3042	114	20	1	1	NUM
easat-3042	114	21	point	point	NOUN
easat-3042	114	22	.	.	PUNCT
easat-3042	115	1	the	the	DET
easat-3042	115	2	business	business	NOUN
easat-3042	115	3	strategy	strategy	NOUN
easat-3042	115	4	index	index	NOUN
easat-3042	115	5	is	be	AUX
easat-3042	115	6	determined	determine	VERB
easat-3042	115	7	by	by	ADP
easat-3042	115	8	summing	sum	VERB
easat-3042	115	9	the	the	DET
easat-3042	115	10	values	value	NOUN
easat-3042	115	11	of	of	ADP
easat-3042	115	12	the	the	DET
easat-3042	115	13	six	six	NUM
easat-3042	115	14	measures	measure	NOUN
easat-3042	115	15	,	,	PUNCT
easat-3042	115	16	resulting	result	VERB
easat-3042	115	17	in	in	ADP
easat-3042	115	18	a	a	DET
easat-3042	115	19	total	total	ADJ
easat-3042	115	20	score	score	NOUN
easat-3042	115	21	ranging	range	VERB
easat-3042	115	22	from	from	ADP
easat-3042	115	23	6	6	NUM
easat-3042	115	24	to	to	PART
easat-3042	115	25	30	30	NUM
easat-3042	115	26	.	.	PUNCT
easat-3042	116	1	prior	prior	ADJ
easat-3042	116	2	research	research	NOUN
easat-3042	116	3	has	have	AUX
easat-3042	116	4	categorized	categorize	VERB
easat-3042	116	5	company	company	NOUN
easat-3042	116	6	strategies	strategy	NOUN
easat-3042	116	7	as	as	ADP
easat-3042	116	8	prospector	prospector	NOUN
easat-3042	116	9	,	,	PUNCT
easat-3042	116	10	analyzer	analyzer	NOUN
easat-3042	116	11	,	,	PUNCT
easat-3042	116	12	and	and	CCONJ
easat-3042	116	13	defender	defender	NOUN
easat-3042	116	14	based	base	VERB
easat-3042	116	15	on	on	ADP
easat-3042	116	16	certain	certain	ADJ
easat-3042	116	17	index	index	NOUN
easat-3042	116	18	ranges	range	NOUN
easat-3042	116	19	.	.	PUNCT
easat-3042	117	1	a	a	DET
easat-3042	117	2	strategy	strategy	NOUN
easat-3042	117	3	falls	fall	VERB
easat-3042	117	4	into	into	ADP
easat-3042	117	5	the	the	DET
easat-3042	117	6	prospector	prospector	NOUN
easat-3042	117	7	category	category	NOUN
easat-3042	117	8	if	if	SCONJ
easat-3042	117	9	its	its	PRON
easat-3042	117	10	index	index	NOUN
easat-3042	117	11	score	score	NOUN
easat-3042	117	12	is	be	AUX
easat-3042	117	13	between	between	ADP
easat-3042	117	14	24	24	NUM
easat-3042	117	15	and	and	CCONJ
easat-3042	117	16	30	30	NUM
easat-3042	117	17	points	point	NOUN
easat-3042	117	18	,	,	PUNCT
easat-3042	117	19	the	the	DET
easat-3042	117	20	analyst	analyst	NOUN
easat-3042	117	21	category	category	NOUN
easat-3042	117	22	if	if	SCONJ
easat-3042	117	23	it	it	PRON
easat-3042	117	24	falls	fall	VERB
easat-3042	117	25	between	between	ADP
easat-3042	117	26	13	13	NUM
easat-3042	117	27	and	and	CCONJ
easat-3042	117	28	23	23	NUM
easat-3042	117	29	points	point	NOUN
easat-3042	117	30	,	,	PUNCT
easat-3042	117	31	and	and	CCONJ
easat-3042	117	32	the	the	DET
easat-3042	117	33	defender	defender	NOUN
easat-3042	117	34	category	category	NOUN
easat-3042	117	35	if	if	SCONJ
easat-3042	117	36	it	it	PRON
easat-3042	117	37	falls	fall	VERB
easat-3042	117	38	between	between	ADP
easat-3042	117	39	6	6	NUM
easat-3042	117	40	and	and	CCONJ
easat-3042	117	41	12	12	NUM
easat-3042	117	42	points	point	NOUN
easat-3042	117	43	.	.	PUNCT
easat-3042	118	1	3.1.2	3.1.2	X
easat-3042	118	2	.	.	PUNCT
easat-3042	118	3	testing	testing	NOUN
easat-3042	118	4	hypothesis	hypothesis	NOUN
easat-3042	118	5	this	this	DET
easat-3042	118	6	regression	regression	NOUN
easat-3042	118	7	model	model	NOUN
easat-3042	118	8	is	be	AUX
easat-3042	118	9	used	use	VERB
easat-3042	118	10	to	to	PART
easat-3042	118	11	empirically	empirically	ADV
easat-3042	118	12	analyze	analyze	VERB
easat-3042	118	13	the	the	DET
easat-3042	118	14	impact	impact	NOUN
easat-3042	118	15	of	of	ADP
easat-3042	118	16	voluntary	voluntary	ADJ
easat-3042	118	17	disclosure	disclosure	NOUN
easat-3042	118	18	of	of	ADP
easat-3042	118	19	carbon	carbon	NOUN
easat-3042	118	20	emissions	emission	NOUN
easat-3042	118	21	information	information	NOUN
easat-3042	118	22	on	on	ADP
easat-3042	118	23	the	the	DET
easat-3042	118	24	value	value	NOUN
easat-3042	118	25	of	of	ADP
easat-3042	118	26	a	a	DET
easat-3042	118	27	corporation	corporation	NOUN
easat-3042	118	28	.	.	PUNCT
easat-3042	119	1	tobinqt	tobinqt	NOUN
easat-3042	119	2	=	=	SYM
easat-3042	119	3	α1	α1	PROPN
easat-3042	119	4	+	+	NUM
easat-3042	119	5	β1vdt	β1vdt	PUNCT
easat-3042	120	1	+	+	CCONJ
easat-3042	120	2	β2sizet	β2sizet	NOUN
easat-3042	120	3	+	+	CCONJ
easat-3042	120	4	β3levt	β3levt	PROPN
easat-3042	120	5	+	+	CCONJ
easat-3042	120	6	β4roat	β4roat	ADJ
easat-3042	120	7	+	+	CCONJ
easat-3042	120	8	β5ocft	β5ocft	NOUN
easat-3042	120	9	+	+	CCONJ
easat-3042	120	10	β6roet	β6roet	ADJ
easat-3042	120	11	+	+	ADJ
easat-3042	120	12	β7betat	β7betat	ADJ
easat-3042	120	13	+	+	NUM
easat-3042	120	14	β8volt	β8volt	NOUN
easat-3042	120	15	+	+	CCONJ
easat-3042	120	16	β9dat	β9dat	NUM
easat-3042	121	1	+	+	ADJ
easat-3042	121	2	β10btmt	β10btmt	PROPN
easat-3042	121	3	+	+	CCONJ
easat-3042	121	4	ind	ind	NOUN
easat-3042	121	5	+	+	CCONJ
easat-3042	121	6	yr	yr	PROPN
easat-3042	121	7	+	+	CCONJ
easat-3042	121	8	ε	ε	PROPN
easat-3042	121	9	(	(	PUNCT
easat-3042	121	10	1	1	X
easat-3042	121	11	)	)	PUNCT
easat-3042	121	12	the	the	DET
easat-3042	121	13	definitions	definition	NOUN
easat-3042	121	14	of	of	ADP
easat-3042	121	15	the	the	DET
easat-3042	121	16	variables	variable	NOUN
easat-3042	121	17	used	use	VERB
easat-3042	121	18	in	in	ADP
easat-3042	121	19	the	the	DET
easat-3042	121	20	model	model	NOUN
easat-3042	121	21	is	be	AUX
easat-3042	121	22	described	describe	VERB
easat-3042	121	23	in	in	ADP
easat-3042	121	24	<	<	NOUN
easat-3042	121	25	table	table	NOUN
easat-3042	121	26	1	1	NUM
easat-3042	121	27	>	>	PUNCT
easat-3042	121	28	.	.	PUNCT
easat-3042	122	1	according	accord	VERB
easat-3042	122	2	to	to	ADP
easat-3042	122	3	lee	lee	PROPN
easat-3042	122	4	and	and	CCONJ
easat-3042	122	5	jeon	jeon	PROPN
easat-3042	122	6	(	(	PUNCT
easat-3042	122	7	2019	2019	NUM
easat-3042	122	8	)	)	PUNCT
easat-3042	122	9	,	,	PUNCT
easat-3042	122	10	tobin	tobin	PROPN
easat-3042	122	11	’s	’s	PART
easat-3042	122	12	q	q	NOUN
easat-3042	122	13	is	be	AUX
easat-3042	122	14	used	use	VERB
easat-3042	122	15	as	as	ADP
easat-3042	122	16	a	a	DET
easat-3042	122	17	proxy	proxy	NOUN
easat-3042	122	18	for	for	ADP
easat-3042	122	19	firm	firm	ADJ
easat-3042	122	20	value	value	NOUN
easat-3042	122	21	.	.	PUNCT
easat-3042	123	1	tobin	tobin	PROPN
easat-3042	123	2	’s	’s	PART
easat-3042	123	3	q	q	NOUN
easat-3042	123	4	is	be	AUX
easat-3042	123	5	calculated	calculate	VERB
easat-3042	123	6	by	by	ADP
easat-3042	123	7	dividing	divide	VERB
easat-3042	123	8	the	the	DET
easat-3042	123	9	sum	sum	NOUN
easat-3042	123	10	value	value	NOUN
easat-3042	123	11	of	of	ADP
easat-3042	123	12	book	book	NOUN
easat-3042	123	13	value	value	NOUN
easat-3042	123	14	of	of	ADP
easat-3042	123	15	asset	asset	NOUN
easat-3042	123	16	and	and	CCONJ
easat-3042	123	17	market	market	NOUN
easat-3042	123	18	value	value	NOUN
easat-3042	123	19	of	of	ADP
easat-3042	123	20	equity	equity	NOUN
easat-3042	123	21	by	by	ADP
easat-3042	123	22	book	book	NOUN
easat-3042	123	23	value	value	NOUN
easat-3042	123	24	of	of	ADP
easat-3042	123	25	assets	asset	NOUN
easat-3042	123	26	.	.	PUNCT
easat-3042	124	1	in	in	ADP
easat-3042	124	2	order	order	NOUN
easat-3042	124	3	to	to	PART
easat-3042	124	4	compute	compute	VERB
easat-3042	124	5	tobin	tobin	NOUN
easat-3042	124	6	's	's	PART
easat-3042	124	7	q	q	NOUN
easat-3042	124	8	for	for	ADP
easat-3042	124	9	each	each	DET
easat-3042	124	10	firm	firm	NOUN
easat-3042	124	11	,	,	PUNCT
easat-3042	124	12	it	it	PRON
easat-3042	124	13	is	be	AUX
easat-3042	124	14	essential	essential	ADJ
easat-3042	124	15	to	to	PART
easat-3042	124	16	assess	assess	VERB
easat-3042	124	17	the	the	DET
easat-3042	124	18	replacement	replacement	NOUN
easat-3042	124	19	cost	cost	NOUN
easat-3042	124	20	of	of	ADP
easat-3042	124	21	the	the	DET
easat-3042	124	22	company	company	NOUN
easat-3042	124	23	,	,	PUNCT
easat-3042	124	24	which	which	PRON
easat-3042	124	25	is	be	AUX
easat-3042	124	26	used	use	VERB
easat-3042	124	27	in	in	ADP
easat-3042	124	28	the	the	DET
easat-3042	124	29	denominator	denominator	NOUN
easat-3042	124	30	.	.	PUNCT
easat-3042	125	1	however	however	ADV
easat-3042	125	2	,	,	PUNCT
easat-3042	125	3	since	since	SCONJ
easat-3042	125	4	direct	direct	ADJ
easat-3042	125	5	measurement	measurement	NOUN
easat-3042	125	6	is	be	AUX
easat-3042	125	7	usually	usually	ADV
easat-3042	125	8	unfeasible	unfeasible	ADJ
easat-3042	125	9	,	,	PUNCT
easat-3042	125	10	the	the	DET
easat-3042	125	11	book	book	NOUN
easat-3042	125	12	value	value	NOUN
easat-3042	125	13	of	of	ADP
easat-3042	125	14	total	total	ADJ
easat-3042	125	15	assets	asset	NOUN
easat-3042	125	16	is	be	AUX
easat-3042	125	17	often	often	ADV
easat-3042	125	18	used	use	VERB
easat-3042	125	19	as	as	ADP
easat-3042	125	20	a	a	DET
easat-3042	125	21	substitute	substitute	NOUN
easat-3042	125	22	for	for	ADP
easat-3042	125	23	the	the	DET
easat-3042	125	24	replacement	replacement	NOUN
easat-3042	125	25	cost	cost	NOUN
easat-3042	125	26	(	(	PUNCT
easat-3042	125	27	chung	chung	NOUN
easat-3042	125	28	and	and	CCONJ
easat-3042	125	29	pruitt	pruitt	PROPN
easat-3042	125	30	,	,	PUNCT
easat-3042	125	31	1994	1994	NUM
easat-3042	125	32	)	)	PUNCT
easat-3042	125	33	.	.	PUNCT
easat-3042	126	1	a	a	DET
easat-3042	126	2	higher	high	ADJ
easat-3042	126	3	tobin	tobin	NOUN
easat-3042	126	4	's	's	PART
easat-3042	126	5	q	q	NOUN
easat-3042	126	6	value	value	NOUN
easat-3042	126	7	indicates	indicate	VERB
easat-3042	126	8	a	a	DET
easat-3042	126	9	higher	high	ADJ
easat-3042	126	10	market	market	NOUN
easat-3042	126	11	value	value	NOUN
easat-3042	126	12	relative	relative	ADJ
easat-3042	126	13	to	to	ADP
easat-3042	126	14	the	the	DET
easat-3042	126	15	replacement	replacement	NOUN
easat-3042	126	16	cost	cost	NOUN
easat-3042	126	17	of	of	ADP
easat-3042	126	18	the	the	DET
easat-3042	126	19	firm	firm	NOUN
easat-3042	126	20	,	,	PUNCT
easat-3042	126	21	suggesting	suggest	VERB
easat-3042	126	22	a	a	DET
easat-3042	126	23	greater	great	ADJ
easat-3042	126	24	firm	firm	ADJ
easat-3042	126	25	value	value	NOUN
easat-3042	126	26	.	.	PUNCT
easat-3042	127	1	on	on	ADP
easat-3042	127	2	the	the	DET
easat-3042	127	3	other	other	ADJ
easat-3042	127	4	hand	hand	NOUN
easat-3042	127	5	,	,	PUNCT
easat-3042	127	6	if	if	SCONJ
easat-3042	127	7	this	this	DET
easat-3042	127	8	number	number	NOUN
easat-3042	127	9	is	be	AUX
easat-3042	127	10	less	less	ADJ
easat-3042	127	11	,	,	PUNCT
easat-3042	127	12	it	it	PRON
easat-3042	127	13	indicates	indicate	VERB
easat-3042	127	14	that	that	SCONJ
easat-3042	127	15	the	the	DET
easat-3042	127	16	firm	firm	ADJ
easat-3042	127	17	value	value	NOUN
easat-3042	127	18	is	be	AUX
easat-3042	127	19	underestimated	underestimate	VERB
easat-3042	127	20	.	.	PUNCT
easat-3042	128	1	vd	vd	NOUN
easat-3042	128	2	is	be	AUX
easat-3042	128	3	used	use	VERB
easat-3042	128	4	to	to	PART
easat-3042	128	5	represent	represent	VERB
easat-3042	128	6	a	a	DET
easat-3042	128	7	value	value	NOUN
easat-3042	128	8	of	of	ADP
easat-3042	128	9	1	1	NUM
easat-3042	128	10	when	when	SCONJ
easat-3042	128	11	a	a	DET
easat-3042	128	12	firm	firm	NOUN
easat-3042	128	13	chooses	choose	VERB
easat-3042	128	14	to	to	PART
easat-3042	128	15	reveal	reveal	VERB
easat-3042	128	16	information	information	NOUN
easat-3042	128	17	about	about	ADP
easat-3042	128	18	its	its	PRON
easat-3042	128	19	carbon	carbon	NOUN
easat-3042	128	20	emissions	emission	NOUN
easat-3042	128	21	.	.	PUNCT
easat-3042	129	1	the	the	DET
easat-3042	129	2	firm	firm	NOUN
easat-3042	129	3	voluntarily	voluntarily	ADV
easat-3042	129	4	disclose	disclose	VERB
easat-3042	129	5	information	information	NOUN
easat-3042	129	6	of	of	ADP
easat-3042	129	7	carbon	carbon	NOUN
easat-3042	129	8	emissions	emission	NOUN
easat-3042	129	9	through	through	ADP
easat-3042	129	10	the	the	DET
easat-3042	129	11	survey	survey	NOUN
easat-3042	129	12	jointly	jointly	ADV
easat-3042	129	13	developed	develop	VERB
easat-3042	129	14	by	by	ADP
easat-3042	129	15	cdp	cdp	NOUN
easat-3042	129	16	and	and	CCONJ
easat-3042	129	17	pwc	pwc	PROPN
easat-3042	129	18	.	.	PROPN
easat-3042	129	19	size	size	PROPN
easat-3042	129	20	,	,	PUNCT
easat-3042	129	21	roa	roa	PROPN
easat-3042	129	22	,	,	PUNCT
easat-3042	129	23	ocf	ocf	PROPN
easat-3042	129	24	,	,	PUNCT
easat-3042	129	25	roe	roe	NOUN
easat-3042	129	26	,	,	PUNCT
easat-3042	129	27	beta	beta	NOUN
easat-3042	129	28	,	,	PUNCT
easat-3042	129	29	vol	vol	NOUN
easat-3042	129	30	,	,	PUNCT
easat-3042	129	31	da	da	NOUN
easat-3042	129	32	,	,	PUNCT
easat-3042	129	33	and	and	CCONJ
easat-3042	129	34	btm	btm	PROPN
easat-3042	129	35	are	be	AUX
easat-3042	129	36	the	the	DET
easat-3042	129	37	control	control	NOUN
easat-3042	129	38	variable	variable	NOUN
easat-3042	129	39	,	,	PUNCT
easat-3042	129	40	which	which	PRON
easat-3042	129	41	have	have	AUX
easat-3042	129	42	been	be	AUX
easat-3042	129	43	chosen	choose	VERB
easat-3042	129	44	based	base	VERB
easat-3042	129	45	on	on	ADP
easat-3042	129	46	previous	previous	ADJ
easat-3042	129	47	research	research	NOUN
easat-3042	129	48	.	.	PUNCT
easat-3042	130	1	the	the	DET
easat-3042	130	2	value	value	NOUN
easat-3042	130	3	of	of	ADP
easat-3042	130	4	da	da	PROPN
easat-3042	130	5	is	be	AUX
easat-3042	130	6	derived	derive	VERB
easat-3042	130	7	from	from	ADP
easat-3042	130	8	the	the	DET
easat-3042	130	9	discretionary	discretionary	ADJ
easat-3042	130	10	accruals	accrual	NOUN
easat-3042	130	11	as	as	SCONJ
easat-3042	130	12	defined	define	VERB
easat-3042	130	13	by	by	ADP
easat-3042	130	14	kothari	kothari	PROPN
easat-3042	130	15	et	et	PROPN
easat-3042	130	16	al	al	PROPN
easat-3042	130	17	.	.	PROPN
easat-3042	131	1	(	(	PUNCT
easat-3042	131	2	2005	2005	NUM
easat-3042	131	3	)	)	PUNCT
easat-3042	131	4	.	.	PUNCT
easat-3042	132	1	equation	equation	NOUN
easat-3042	132	2	(	(	PUNCT
easat-3042	132	3	2	2	X
easat-3042	132	4	)	)	PUNCT
easat-3042	132	5	is	be	AUX
easat-3042	132	6	used	use	VERB
easat-3042	132	7	to	to	PART
easat-3042	132	8	quantify	quantify	VERB
easat-3042	132	9	the	the	DET
easat-3042	132	10	value	value	NOUN
easat-3042	132	11	of	of	ADP
easat-3042	132	12	da	da	NOUN
easat-3042	132	13	.	.	PUNCT
easat-3042	133	1	the	the	DET
easat-3042	133	2	regression	regression	NOUN
easat-3042	133	3	coefficient	coefficient	NOUN
easat-3042	133	4	of	of	ADP
easat-3042	133	5	the	the	DET
easat-3042	133	6	second	second	ADJ
easat-3042	133	7	equation	equation	NOUN
easat-3042	133	8	is	be	AUX
easat-3042	133	9	calculated	calculate	VERB
easat-3042	133	10	for	for	ADP
easat-3042	133	11	each	each	DET
easat-3042	133	12	industry	industry	NOUN
easat-3042	133	13	year	year	NOUN
easat-3042	133	14	in	in	ADP
easat-3042	133	15	the	the	DET
easat-3042	133	16	targeted	target	VERB
easat-3042	133	17	data	datum	NOUN
easat-3042	133	18	.	.	PUNCT
easat-3042	134	1	4813	4813	NUM
easat-3042	134	2	edelweiss	edelweiss	PROPN
easat-3042	134	3	applied	apply	VERB
easat-3042	134	4	science	science	NOUN
easat-3042	134	5	and	and	CCONJ
easat-3042	134	6	technology	technology	NOUN
easat-3042	134	7	issn	issn	PROPN
easat-3042	134	8	:	:	PUNCT
easat-3042	134	9	2576	2576	NUM
easat-3042	134	10	-	-	SYM
easat-3042	134	11	8484	8484	NUM
easat-3042	134	12	vol	vol	NOUN
easat-3042	134	13	.	.	PROPN
easat-3042	134	14	8	8	NUM
easat-3042	134	15	,	,	PUNCT
easat-3042	134	16	no	no	INTJ
easat-3042	134	17	.	.	NOUN
easat-3042	135	1	6	6	NUM
easat-3042	135	2	:	:	SYM
easat-3042	135	3	4809	4809	NUM
easat-3042	135	4	-	-	SYM
easat-3042	135	5	4817	4817	NUM
easat-3042	135	6	,	,	PUNCT
easat-3042	135	7	2024	2024	NUM
easat-3042	135	8	doi	doi	NOUN
easat-3042	135	9	:	:	PUNCT
easat-3042	135	10	10.55214/25768484.v8i6.3042	10.55214/25768484.v8i6.3042	NUM
easat-3042	135	11	©	©	PROPN
easat-3042	135	12	2024	2024	NUM
easat-3042	135	13	by	by	ADP
easat-3042	135	14	the	the	DET
easat-3042	135	15	author	author	NOUN
easat-3042	135	16	;	;	PUNCT
easat-3042	135	17	licensee	licensee	NOUN
easat-3042	135	18	learning	learn	VERB
easat-3042	135	19	gate	gate	NOUN
easat-3042	135	20	tat	tat	NOUN
easat-3042	135	21	at	at	ADP
easat-3042	135	22	=	=	SYM
easat-3042	135	23	α0	α0	PROPN
easat-3042	135	24	+	+	CCONJ
easat-3042	135	25	β1	β1	PROPN
easat-3042	135	26	1	1	NUM
easat-3042	135	27	at	at	ADP
easat-3042	135	28	+	+	ADV
easat-3042	135	29	β2	β2	VERB
easat-3042	135	30	(	(	PUNCT
easat-3042	135	31	∆salest	∆sal	ADJ
easat-3042	135	32	−	−	ADP
easat-3042	135	33	∆art	∆art	NOUN
easat-3042	135	34	∆art	∆art	NOUN
easat-3042	135	35	)	)	PUNCT
easat-3042	136	1	+	+	CCONJ
easat-3042	136	2	β3	β3	VERB
easat-3042	136	3	ppet	ppet	NOUN
easat-3042	136	4	at	at	ADP
easat-3042	136	5	+	+	CCONJ
easat-3042	136	6	β4roat	β4roat	ADJ
easat-3042	137	1	+	+	NUM
easat-3042	138	1	εt	εt	PROPN
easat-3042	139	1	(	(	PUNCT
easat-3042	140	1	2	2	NUM
easat-3042	140	2	)	)	PUNCT
easat-3042	140	3	where	where	SCONJ
easat-3042	140	4	,	,	PUNCT
easat-3042	140	5	ta	ta	PROPN
easat-3042	140	6	=	=	SYM
easat-3042	140	7	net	net	ADJ
easat-3042	140	8	income	income	NOUN
easat-3042	140	9	−	−	NOUN
easat-3042	140	10	cash	cash	NOUN
easat-3042	140	11	flow	flow	NOUN
easat-3042	140	12	from	from	ADP
easat-3042	140	13	operation	operation	NOUN
easat-3042	140	14	;	;	PUNCT
easat-3042	140	15	a	a	DET
easat-3042	140	16	=	=	VERB
easat-3042	140	17	total	total	ADJ
easat-3042	140	18	assets	asset	NOUN
easat-3042	140	19	;	;	PUNCT
easat-3042	140	20	sale	sale	NOUN
easat-3042	140	21	=	=	SYM
easat-3042	140	22	sales	sale	NOUN
easat-3042	140	23	revenue	revenue	NOUN
easat-3042	140	24	;	;	PUNCT
easat-3042	140	25	ar	ar	NOUN
easat-3042	140	26	=	=	NOUN
easat-3042	140	27	accounts	account	NOUN
easat-3042	140	28	receivables	receivables	NOUN
easat-3042	140	29	;	;	PUNCT
easat-3042	140	30	ppe	ppe	PROPN
easat-3042	140	31	=	=	SYM
easat-3042	140	32	plant	plant	NOUN
easat-3042	140	33	,	,	PUNCT
easat-3042	140	34	property	property	NOUN
easat-3042	140	35	,	,	PUNCT
easat-3042	140	36	and	and	CCONJ
easat-3042	140	37	equipment	equipment	NOUN
easat-3042	140	38	;	;	PUNCT
easat-3042	140	39	roa	roa	PROPN
easat-3042	140	40	=	=	PROPN
easat-3042	140	41	net	net	ADJ
easat-3042	140	42	income	income	NOUN
easat-3042	140	43	/	/	SYM
easat-3042	140	44	total	total	ADJ
easat-3042	140	45	assets	asset	NOUN
easat-3042	140	46	.	.	PUNCT
easat-3042	141	1	table	table	NOUN
easat-3042	141	2	1	1	NUM
easat-3042	141	3	.	.	PUNCT
easat-3042	141	4	variable	variable	ADJ
easat-3042	141	5	definition	definition	NOUN
easat-3042	141	6	.	.	PUNCT
easat-3042	142	1	𝐓𝐨𝐛𝐢𝐧𝐐𝐭	𝐓𝐨𝐛𝐢𝐧𝐐𝐭	PROPN
easat-3042	142	2	(	(	PUNCT
easat-3042	142	3	book	book	NOUN
easat-3042	142	4	value	value	NOUN
easat-3042	142	5	of	of	ADP
easat-3042	142	6	asset	asset	NOUN
easat-3042	142	7	+	+	CCONJ
easat-3042	142	8	market	market	NOUN
easat-3042	142	9	value	value	NOUN
easat-3042	142	10	of	of	ADP
easat-3042	142	11	equity)/book	equity)/book	ADJ
easat-3042	142	12	value	value	NOUN
easat-3042	142	13	of	of	ADP
easat-3042	142	14	assets	asset	NOUN
easat-3042	142	15	vdt	vdt	PROPN
easat-3042	142	16	if	if	SCONJ
easat-3042	142	17	firms	firm	NOUN
easat-3042	142	18	voluntarily	voluntarily	ADV
easat-3042	142	19	disclose	disclose	VERB
easat-3042	142	20	the	the	DET
easat-3042	142	21	information	information	NOUN
easat-3042	142	22	of	of	ADP
easat-3042	142	23	carbon	carbon	NOUN
easat-3042	142	24	emission	emission	NOUN
easat-3042	142	25	is	be	AUX
easat-3042	142	26	equal	equal	ADJ
easat-3042	142	27	to	to	ADP
easat-3042	142	28	1	1	NUM
easat-3042	142	29	,	,	PUNCT
easat-3042	142	30	and	and	CCONJ
easat-3042	142	31	0	0	NUM
easat-3042	142	32	otherwise	otherwise	ADV
easat-3042	142	33	sizet	sizet	PROPN
easat-3042	142	34	log	log	PROPN
easat-3042	142	35	(	(	PUNCT
easat-3042	142	36	total	total	ADJ
easat-3042	142	37	asset	asset	NOUN
easat-3042	142	38	)	)	PUNCT
easat-3042	142	39	levt	levt	PROPN
easat-3042	142	40	total	total	ADJ
easat-3042	142	41	liabilities	liability	NOUN
easat-3042	142	42	/	/	SYM
easat-3042	142	43	total	total	ADJ
easat-3042	142	44	assets	asset	NOUN
easat-3042	142	45	roat	roat	VERB
easat-3042	142	46	net	net	ADJ
easat-3042	142	47	income	income	NOUN
easat-3042	142	48	/	/	SYM
easat-3042	142	49	total	total	ADJ
easat-3042	142	50	assets	asset	NOUN
easat-3042	142	51	ocft	ocft	NOUN
easat-3042	142	52	cash	cash	NOUN
easat-3042	142	53	flow	flow	NOUN
easat-3042	142	54	from	from	ADP
easat-3042	142	55	operation	operation	NOUN
easat-3042	142	56	/	/	SYM
easat-3042	142	57	total	total	ADJ
easat-3042	142	58	asset	asset	NOUN
easat-3042	142	59	roet	roet	VERB
easat-3042	142	60	net	net	ADJ
easat-3042	142	61	income	income	NOUN
easat-3042	142	62	/	/	SYM
easat-3042	142	63	total	total	NOUN
easat-3042	142	64	equity	equity	NOUN
easat-3042	142	65	betat	betat	PROPN
easat-3042	142	66	systematic	systematic	ADJ
easat-3042	142	67	risk	risk	NOUN
easat-3042	142	68	volt	volt	NOUN
easat-3042	142	69	standard	standard	ADJ
easat-3042	142	70	deviation	deviation	NOUN
easat-3042	142	71	of	of	ADP
easat-3042	142	72	stock	stock	NOUN
easat-3042	142	73	return	return	VERB
easat-3042	142	74	dat	dat	ADJ
easat-3042	142	75	discretionary	discretionary	ADJ
easat-3042	142	76	accruals	accrual	NOUN
easat-3042	142	77	measured	measure	VERB
easat-3042	142	78	by	by	ADP
easat-3042	142	79	the	the	DET
easat-3042	142	80	model	model	NOUN
easat-3042	142	81	in	in	ADP
easat-3042	142	82	kothari	kothari	PROPN
easat-3042	142	83	et	et	PROPN
easat-3042	142	84	al	al	PROPN
easat-3042	142	85	.	.	PROPN
easat-3042	143	1	(	(	PUNCT
easat-3042	143	2	2005	2005	NUM
easat-3042	143	3	)	)	PUNCT
easat-3042	143	4	btmt	btmt	PROPN
easat-3042	143	5	book	book	NOUN
easat-3042	143	6	to	to	ADP
easat-3042	143	7	market	market	NOUN
easat-3042	143	8	ratio	ratio	NOUN
easat-3042	143	9	ind	ind	NOUN
easat-3042	143	10	industry	industry	NOUN
easat-3042	143	11	dummy	dummy	NOUN
easat-3042	144	1	yr	yr	NOUN
easat-3042	144	2	yr	yr	NOUN
easat-3042	144	3	dummy	dummy	VERB
easat-3042	144	4	the	the	DET
easat-3042	144	5	third	third	ADJ
easat-3042	144	6	equation	equation	NOUN
easat-3042	144	7	is	be	AUX
easat-3042	144	8	to	to	PART
easat-3042	144	9	test	test	VERB
easat-3042	144	10	the	the	DET
easat-3042	144	11	impact	impact	NOUN
easat-3042	144	12	of	of	ADP
easat-3042	144	13	business	business	NOUN
easat-3042	144	14	strategy	strategy	NOUN
easat-3042	144	15	on	on	ADP
easat-3042	144	16	the	the	DET
easat-3042	144	17	relationship	relationship	NOUN
easat-3042	144	18	between	between	ADP
easat-3042	144	19	voluntary	voluntary	ADJ
easat-3042	144	20	disclosure	disclosure	NOUN
easat-3042	144	21	and	and	CCONJ
easat-3042	144	22	firm	firm	ADJ
easat-3042	144	23	value	value	NOUN
easat-3042	144	24	.	.	PUNCT
easat-3042	145	1	the	the	DET
easat-3042	145	2	process	process	NOUN
easat-3042	145	3	of	of	ADP
easat-3042	145	4	measuring	measure	VERB
easat-3042	145	5	business	business	NOUN
easat-3042	145	6	strategy	strategy	NOUN
easat-3042	145	7	is	be	AUX
easat-3042	145	8	explained	explain	VERB
easat-3042	145	9	in	in	ADP
easat-3042	145	10	detail	detail	NOUN
easat-3042	145	11	in	in	ADP
easat-3042	145	12	section	section	NOUN
easat-3042	145	13	.	.	PUNCT
easat-3042	146	1	the	the	DET
easat-3042	146	2	interaction	interaction	NOUN
easat-3042	146	3	term	term	NOUN
easat-3042	146	4	of	of	ADP
easat-3042	146	5	voluntary	voluntary	ADJ
easat-3042	146	6	disclosure	disclosure	NOUN
easat-3042	146	7	of	of	ADP
easat-3042	146	8	carbon	carbon	NOUN
easat-3042	146	9	emissions	emission	NOUN
easat-3042	146	10	and	and	CCONJ
easat-3042	146	11	business	business	NOUN
easat-3042	146	12	strategy	strategy	NOUN
easat-3042	146	13	(	(	PUNCT
easat-3042	146	14	vdt	vdt	PROPN
easat-3042	146	15	×	×	PROPN
easat-3042	146	16	bst	bst	PROPN
easat-3042	146	17	)	)	PUNCT
easat-3042	146	18	is	be	AUX
easat-3042	146	19	of	of	ADP
easat-3042	146	20	interest	interest	NOUN
easat-3042	146	21	.	.	PUNCT
easat-3042	147	1	tobinqt	tobinqt	NOUN
easat-3042	147	2	=	=	SYM
easat-3042	147	3	α1	α1	PROPN
easat-3042	147	4	+	+	NUM
easat-3042	147	5	β1vdt	β1vdt	PUNCT
easat-3042	148	1	+	+	CCONJ
easat-3042	148	2	β2bst	β2bst	NUM
easat-3042	149	1	+	+	CCONJ
easat-3042	149	2	β3vdt	β3vdt	NUM
easat-3042	149	3	×	×	PROPN
easat-3042	149	4	bst	bst	PROPN
easat-3042	149	5	+	+	CCONJ
easat-3042	149	6	β4sizet	β4sizet	PROPN
easat-3042	150	1	+	+	NUM
easat-3042	150	2	β5levt	β5levt	NUM
easat-3042	150	3	+	+	ADV
easat-3042	150	4	β6roat+	β6roat+	NOUN
easat-3042	150	5	β7ocft	β7ocft	NOUN
easat-3042	150	6	+	+	CCONJ
easat-3042	150	7	β8roet	β8roet	VERB
easat-3042	150	8	+	+	CCONJ
easat-3042	150	9	β9betat	β9betat	CCONJ
easat-3042	150	10	+	+	NUM
easat-3042	150	11	β10volt	β10volt	NOUN
easat-3042	150	12	+	+	CCONJ
easat-3042	150	13	β11dat	β11dat	NOUN
easat-3042	151	1	+	+	NUM
easat-3042	151	2	β12btmt	β12btmt	NOUN
easat-3042	151	3	+	+	ADJ
easat-3042	151	4	ind	ind	NOUN
easat-3042	151	5	+	+	CCONJ
easat-3042	151	6	yr	yr	PROPN
easat-3042	151	7	+	+	CCONJ
easat-3042	151	8	ε	ε	PROPN
easat-3042	151	9	(	(	PUNCT
easat-3042	151	10	3	3	NUM
easat-3042	151	11	)	)	PUNCT
easat-3042	151	12	where	where	SCONJ
easat-3042	151	13	,	,	PUNCT
easat-3042	151	14	bs	bs	NOUN
easat-3042	151	15	=	=	SYM
easat-3042	151	16	business	business	NOUN
easat-3042	151	17	strategy	strategy	NOUN
easat-3042	151	18	index	index	NOUN
easat-3042	151	19	computed	compute	VERB
easat-3042	151	20	by	by	ADP
easat-3042	151	21	the	the	DET
easat-3042	151	22	six	six	NUM
easat-3042	151	23	factors	factor	NOUN
easat-3042	151	24	,	,	PUNCT
easat-3042	151	25	r&d	r&d	NOUN
easat-3042	151	26	,	,	PUNCT
easat-3042	151	27	growth	growth	NOUN
easat-3042	151	28	,	,	PUNCT
easat-3042	151	29	efficiency	efficiency	NOUN
easat-3042	151	30	,	,	PUNCT
easat-3042	151	31	marketing	marketing	NOUN
easat-3042	151	32	,	,	PUNCT
easat-3042	151	33	corporate	corporate	ADJ
easat-3042	151	34	structure	structure	NOUN
easat-3042	151	35	stability	stability	NOUN
easat-3042	151	36	,	,	PUNCT
easat-3042	151	37	and	and	CCONJ
easat-3042	151	38	capital	capital	NOUN
easat-3042	151	39	intensity	intensity	NOUN
easat-3042	151	40	,	,	PUNCT
easat-3042	151	41	based	base	VERB
easat-3042	151	42	on	on	ADP
easat-3042	151	43	bentely	bentely	ADV
easat-3042	151	44	et	et	PROPN
easat-3042	151	45	al	al	PROPN
easat-3042	151	46	.	.	PROPN
easat-3042	152	1	(	(	PUNCT
easat-3042	152	2	2013	2013	NUM
easat-3042	152	3	)	)	PUNCT
easat-3042	152	4	in	in	ADP
easat-3042	152	5	order	order	NOUN
easat-3042	152	6	to	to	PART
easat-3042	152	7	examine	examine	VERB
easat-3042	152	8	the	the	DET
easat-3042	152	9	impact	impact	NOUN
easat-3042	152	10	of	of	ADP
easat-3042	152	11	business	business	NOUN
easat-3042	152	12	strategy	strategy	NOUN
easat-3042	152	13	on	on	ADP
easat-3042	152	14	the	the	DET
easat-3042	152	15	relationship	relationship	NOUN
easat-3042	152	16	between	between	ADP
easat-3042	152	17	voluntary	voluntary	ADJ
easat-3042	152	18	disclosure	disclosure	NOUN
easat-3042	152	19	of	of	ADP
easat-3042	152	20	carbon	carbon	NOUN
easat-3042	152	21	emissions	emission	NOUN
easat-3042	152	22	and	and	CCONJ
easat-3042	152	23	firm	firm	ADJ
easat-3042	152	24	value	value	NOUN
easat-3042	152	25	,	,	PUNCT
easat-3042	152	26	the	the	DET
easat-3042	152	27	initial	initial	ADJ
easat-3042	152	28	sample	sample	NOUN
easat-3042	152	29	that	that	PRON
easat-3042	152	30	participated	participate	VERB
easat-3042	152	31	cdp	cdp	NOUN
easat-3042	152	32	survey	survey	NOUN
easat-3042	152	33	,	,	PUNCT
easat-3042	152	34	from	from	ADP
easat-3042	152	35	korea	korea	PROPN
easat-3042	152	36	stock	stock	PROPN
easat-3042	152	37	exchange	exchange	PROPN
easat-3042	152	38	(	(	PUNCT
easat-3042	152	39	kse	kse	PROPN
easat-3042	152	40	)	)	PUNCT
easat-3042	152	41	and	and	CCONJ
easat-3042	152	42	korean	korean	ADJ
easat-3042	152	43	securities	security	NOUN
easat-3042	152	44	dealers	dealer	NOUN
easat-3042	152	45	automated	automate	VERB
easat-3042	152	46	quotation	quotation	NOUN
easat-3042	152	47	(	(	PUNCT
easat-3042	152	48	kosdaq	kosdaq	PROPN
easat-3042	152	49	)	)	PUNCT
easat-3042	152	50	from	from	ADP
easat-3042	152	51	2011	2011	NUM
easat-3042	152	52	to	to	ADP
easat-3042	152	53	2021	2021	NUM
easat-3042	152	54	,	,	PUNCT
easat-3042	152	55	excluding	exclude	VERB
easat-3042	152	56	financial	financial	ADJ
easat-3042	152	57	institutions	institution	NOUN
easat-3042	152	58	,	,	PUNCT
easat-3042	152	59	was	be	AUX
easat-3042	152	60	obtained	obtain	VERB
easat-3042	152	61	.	.	PUNCT
easat-3042	153	1	the	the	DET
easat-3042	153	2	final	final	ADJ
easat-3042	153	3	observation	observation	NOUN
easat-3042	153	4	is	be	AUX
easat-3042	153	5	obtained	obtain	VERB
easat-3042	153	6	by	by	ADP
easat-3042	153	7	eliminating	eliminate	VERB
easat-3042	153	8	firms	firm	NOUN
easat-3042	153	9	with	with	ADP
easat-3042	153	10	lacking	lack	VERB
easat-3042	153	11	financial	financial	ADJ
easat-3042	153	12	information	information	NOUN
easat-3042	153	13	.	.	PUNCT
easat-3042	154	1	the	the	DET
easat-3042	154	2	cdp	cdp	PROPN
easat-3042	154	3	reports	report	NOUN
easat-3042	154	4	are	be	AUX
easat-3042	154	5	essential	essential	ADJ
easat-3042	154	6	for	for	ADP
easat-3042	154	7	quantifying	quantify	VERB
easat-3042	154	8	carbon	carbon	NOUN
easat-3042	154	9	emissions	emission	NOUN
easat-3042	154	10	and	and	CCONJ
easat-3042	154	11	overseeing	oversee	VERB
easat-3042	154	12	companies	company	NOUN
easat-3042	154	13	'	'	PART
easat-3042	154	14	actions	action	NOUN
easat-3042	154	15	in	in	ADP
easat-3042	154	16	response	response	NOUN
easat-3042	154	17	to	to	ADP
easat-3042	154	18	climate	climate	NOUN
easat-3042	154	19	change	change	NOUN
easat-3042	154	20	.	.	PUNCT
easat-3042	155	1	the	the	DET
easat-3042	155	2	cdp	cdp	PROPN
easat-3042	155	3	reports	report	NOUN
easat-3042	155	4	collect	collect	VERB
easat-3042	155	5	answers	answer	NOUN
easat-3042	155	6	via	via	ADP
easat-3042	155	7	questionnaires	questionnaire	NOUN
easat-3042	155	8	,	,	PUNCT
easat-3042	155	9	which	which	PRON
easat-3042	155	10	are	be	AUX
easat-3042	155	11	then	then	ADV
easat-3042	155	12	used	use	VERB
easat-3042	155	13	to	to	PART
easat-3042	155	14	enhance	enhance	VERB
easat-3042	155	15	the	the	DET
easat-3042	155	16	firm	firm	NOUN
easat-3042	155	17	's	's	PART
easat-3042	155	18	commitment	commitment	NOUN
easat-3042	155	19	to	to	ADP
easat-3042	155	20	addressing	address	VERB
easat-3042	155	21	climate	climate	NOUN
easat-3042	155	22	change	change	NOUN
easat-3042	155	23	.	.	PUNCT
easat-3042	156	1	assessing	assess	VERB
easat-3042	156	2	the	the	DET
easat-3042	156	3	level	level	NOUN
easat-3042	156	4	of	of	ADP
easat-3042	156	5	voluntary	voluntary	ADJ
easat-3042	156	6	participation	participation	NOUN
easat-3042	156	7	in	in	ADP
easat-3042	156	8	the	the	DET
easat-3042	156	9	cdp	cdp	NOUN
easat-3042	156	10	is	be	AUX
easat-3042	156	11	a	a	DET
easat-3042	156	12	valuable	valuable	ADJ
easat-3042	156	13	method	method	NOUN
easat-3042	156	14	for	for	ADP
easat-3042	156	15	evaluating	evaluate	VERB
easat-3042	156	16	the	the	DET
easat-3042	156	17	environmental	environmental	ADJ
easat-3042	156	18	effects	effect	NOUN
easat-3042	156	19	of	of	ADP
easat-3042	156	20	companies	company	NOUN
easat-3042	156	21	(	(	PUNCT
easat-3042	156	22	kumar	kumar	PROPN
easat-3042	156	23	and	and	CCONJ
easat-3042	156	24	dua	dua	PROPN
easat-3042	156	25	,	,	PUNCT
easat-3042	156	26	2022	2022	NUM
easat-3042	156	27	)	)	PUNCT
easat-3042	156	28	.	.	PUNCT
easat-3042	157	1	at	at	ADP
easat-3042	157	2	the	the	DET
easat-3042	157	3	same	same	ADJ
easat-3042	157	4	time	time	NOUN
easat-3042	157	5	,	,	PUNCT
easat-3042	157	6	the	the	DET
easat-3042	157	7	information	information	NOUN
easat-3042	157	8	provided	provide	VERB
easat-3042	157	9	by	by	ADP
easat-3042	157	10	cdp	cdp	NOUN
easat-3042	157	11	is	be	AUX
easat-3042	157	12	considered	consider	VERB
easat-3042	157	13	as	as	ADV
easat-3042	157	14	highly	highly	ADV
easat-3042	157	15	reliable	reliable	ADJ
easat-3042	157	16	(	(	PUNCT
easat-3042	157	17	choi	choi	NOUN
easat-3042	157	18	and	and	CCONJ
easat-3042	157	19	noh	noh	PROPN
easat-3042	157	20	,	,	PUNCT
easat-3042	157	21	2016	2016	NUM
easat-3042	157	22	)	)	PUNCT
easat-3042	157	23	.	.	PUNCT
easat-3042	158	1	winsorization	winsorization	NOUN
easat-3042	158	2	is	be	AUX
easat-3042	158	3	applied	apply	VERB
easat-3042	158	4	to	to	ADP
easat-3042	158	5	the	the	DET
easat-3042	158	6	upper	upper	ADJ
easat-3042	158	7	and	and	CCONJ
easat-3042	158	8	lower	low	ADJ
easat-3042	158	9	extremes	extreme	NOUN
easat-3042	158	10	of	of	ADP
easat-3042	158	11	control	control	NOUN
easat-3042	158	12	variables	variable	NOUN
easat-3042	158	13	in	in	ADP
easat-3042	158	14	order	order	NOUN
easat-3042	158	15	to	to	PART
easat-3042	158	16	reduce	reduce	VERB
easat-3042	158	17	the	the	DET
easat-3042	158	18	impact	impact	NOUN
easat-3042	158	19	of	of	ADP
easat-3042	158	20	outliers	outlier	NOUN
easat-3042	158	21	.	.	PUNCT
easat-3042	159	1	table	table	NOUN
easat-3042	159	2	2	2	NUM
easat-3042	159	3	.	.	PUNCT
easat-3042	160	1	the	the	DET
easat-3042	160	2	data	datum	NOUN
easat-3042	160	3	selection	selection	NOUN
easat-3042	160	4	process	process	NOUN
easat-3042	160	5	.	.	PUNCT
easat-3042	161	1	cdp	cdp	PROPN
easat-3042	161	2	surveyed	survey	VERB
easat-3042	161	3	firms	firm	NOUN
easat-3042	161	4	with	with	ADP
easat-3042	161	5	december	december	PROPN
easat-3042	161	6	year	year	NOUN
easat-3042	161	7	-	-	PUNCT
easat-3042	161	8	end	end	NOUN
easat-3042	161	9	in	in	ADP
easat-3042	161	10	the	the	DET
easat-3042	161	11	years	year	NOUN
easat-3042	161	12	2011–2021	2011–2021	NUM
easat-3042	161	13	6.337	6.337	NUM
easat-3042	161	14	less	less	ADJ
easat-3042	161	15	:	:	PUNCT
easat-3042	161	16	no	no	DET
easat-3042	161	17	financial	financial	ADJ
easat-3042	161	18	data	datum	NOUN
easat-3042	161	19	2.255	2.255	NUM
easat-3042	161	20	final	final	ADJ
easat-3042	161	21	observation	observation	NOUN
easat-3042	161	22	4.082	4.082	NUM
easat-3042	161	23	4814	4814	NUM
easat-3042	161	24	edelweiss	edelweiss	PROPN
easat-3042	161	25	applied	apply	VERB
easat-3042	161	26	science	science	NOUN
easat-3042	161	27	and	and	CCONJ
easat-3042	161	28	technology	technology	NOUN
easat-3042	161	29	issn	issn	PROPN
easat-3042	161	30	:	:	PUNCT
easat-3042	161	31	2576	2576	NUM
easat-3042	161	32	-	-	SYM
easat-3042	161	33	8484	8484	NUM
easat-3042	161	34	vol	vol	NOUN
easat-3042	161	35	.	.	PROPN
easat-3042	161	36	8	8	NUM
easat-3042	161	37	,	,	PUNCT
easat-3042	161	38	no	no	INTJ
easat-3042	161	39	.	.	NOUN
easat-3042	162	1	6	6	NUM
easat-3042	162	2	:	:	SYM
easat-3042	162	3	4809	4809	NUM
easat-3042	162	4	-	-	SYM
easat-3042	162	5	4817	4817	NUM
easat-3042	162	6	,	,	PUNCT
easat-3042	162	7	2024	2024	NUM
easat-3042	162	8	doi	doi	NOUN
easat-3042	162	9	:	:	PUNCT
easat-3042	162	10	10.55214/25768484.v8i6.3042	10.55214/25768484.v8i6.3042	NUM
easat-3042	162	11	©	©	PROPN
easat-3042	162	12	2024	2024	NUM
easat-3042	162	13	by	by	ADP
easat-3042	162	14	the	the	DET
easat-3042	162	15	author	author	NOUN
easat-3042	162	16	;	;	PUNCT
easat-3042	162	17	licensee	licensee	PROPN
easat-3042	162	18	learning	learning	NOUN
easat-3042	162	19	gate	gate	NOUN
easat-3042	162	20	4	4	NUM
easat-3042	162	21	.	.	PUNCT
easat-3042	162	22	empirical	empirical	ADJ
easat-3042	162	23	results	result	NOUN
easat-3042	162	24	4.1	4.1	NUM
easat-3042	162	25	.	.	PUNCT
easat-3042	163	1	descriptive	descriptive	ADJ
easat-3042	163	2	statistics	statistic	NOUN
easat-3042	163	3	table	table	NOUN
easat-3042	163	4	3	3	NUM
easat-3042	163	5	displays	display	VERB
easat-3042	163	6	the	the	DET
easat-3042	163	7	descriptive	descriptive	ADJ
easat-3042	163	8	statistics	statistic	NOUN
easat-3042	163	9	of	of	ADP
easat-3042	163	10	the	the	DET
easat-3042	163	11	variables	variable	NOUN
easat-3042	163	12	of	of	ADP
easat-3042	163	13	this	this	DET
easat-3042	163	14	study	study	NOUN
easat-3042	163	15	.	.	PUNCT
easat-3042	164	1	the	the	DET
easat-3042	164	2	mean	mean	ADJ
easat-3042	164	3	value	value	NOUN
easat-3042	164	4	of	of	ADP
easat-3042	164	5	tobinqt	tobinqt	NOUN
easat-3042	164	6	is	be	AUX
easat-3042	164	7	1.374	1.374	NUM
easat-3042	164	8	.	.	PUNCT
easat-3042	165	1	the	the	DET
easat-3042	165	2	mean	mean	ADJ
easat-3042	165	3	value	value	NOUN
easat-3042	165	4	of	of	ADP
easat-3042	165	5	voluntary	voluntary	ADJ
easat-3042	165	6	disclosure	disclosure	NOUN
easat-3042	165	7	of	of	ADP
easat-3042	165	8	carbon	carbon	NOUN
easat-3042	165	9	emissions	emission	NOUN
easat-3042	165	10	is	be	AUX
easat-3042	165	11	0.302	0.302	NUM
easat-3042	165	12	.	.	PUNCT
easat-3042	166	1	this	this	PRON
easat-3042	166	2	suggests	suggest	VERB
easat-3042	166	3	that	that	SCONJ
easat-3042	166	4	the	the	DET
easat-3042	166	5	number	number	NOUN
easat-3042	166	6	of	of	ADP
easat-3042	166	7	firms	firm	NOUN
easat-3042	166	8	voluntarily	voluntarily	ADV
easat-3042	166	9	releasing	release	VERB
easat-3042	166	10	carbon	carbon	NOUN
easat-3042	166	11	emissions	emission	NOUN
easat-3042	166	12	information	information	NOUN
easat-3042	166	13	is	be	AUX
easat-3042	166	14	lower	low	ADJ
easat-3042	166	15	than	than	ADP
easat-3042	166	16	the	the	DET
easat-3042	166	17	number	number	NOUN
easat-3042	166	18	of	of	ADP
easat-3042	166	19	firms	firm	NOUN
easat-3042	166	20	that	that	PRON
easat-3042	166	21	do	do	AUX
easat-3042	166	22	not	not	PART
easat-3042	166	23	disclose	disclose	VERB
easat-3042	166	24	such	such	ADJ
easat-3042	166	25	information	information	NOUN
easat-3042	166	26	.	.	PUNCT
easat-3042	167	1	the	the	DET
easat-3042	167	2	mean	mean	ADJ
easat-3042	167	3	and	and	CCONJ
easat-3042	167	4	median	median	ADJ
easat-3042	167	5	values	value	NOUN
easat-3042	167	6	of	of	ADP
easat-3042	167	7	the	the	DET
easat-3042	167	8	business	business	NOUN
easat-3042	167	9	strategy	strategy	NOUN
easat-3042	167	10	is	be	AUX
easat-3042	167	11	12.598	12.598	NUM
easat-3042	167	12	and	and	CCONJ
easat-3042	167	13	12.000	12.000	NUM
easat-3042	167	14	,	,	PUNCT
easat-3042	167	15	respectively	respectively	ADV
easat-3042	167	16	.	.	PUNCT
easat-3042	167	17	table	table	NOUN
easat-3042	167	18	3	3	NUM
easat-3042	167	19	.	.	PUNCT
easat-3042	167	20	descriptive	descriptive	ADJ
easat-3042	167	21	statistics	statistic	NOUN
easat-3042	167	22	.	.	PUNCT
easat-3042	168	1	variables	variables	PROPN
easat-3042	168	2	q1	q1	PROPN
easat-3042	168	3	q3	q3	PROPN
easat-3042	168	4	std	std	NOUN
easat-3042	168	5	mean	mean	NOUN
easat-3042	168	6	median	median	NOUN
easat-3042	168	7	tobinqt	tobinqt	NOUN
easat-3042	168	8	0.792	0.792	NUM
easat-3042	168	9	1.502	1.502	NUM
easat-3042	168	10	1.389	1.389	NUM
easat-3042	168	11	1.374	1.374	NUM
easat-3042	168	12	1.034	1.034	NUM
easat-3042	168	13	vdt	vdt	X
easat-3042	168	14	0.000	0.000	NUM
easat-3042	168	15	0.000	0.000	NUM
easat-3042	168	16	0.160	0.160	NUM
easat-3042	168	17	0.302	0.302	NUM
easat-3042	168	18	0.000	0.000	NUM
easat-3042	168	19	bst	bst	PROPN
easat-3042	168	20	10.000	10.000	NUM
easat-3042	168	21	15.000	15.000	NUM
easat-3042	168	22	2.894	2.894	NUM
easat-3042	168	23	12.598	12.598	NUM
easat-3042	168	24	12.000	12.000	NUM
easat-3042	168	25	note	note	NOUN
easat-3042	168	26	:	:	PUNCT
easat-3042	168	27	see	see	VERB
easat-3042	168	28	table	table	NOUN
easat-3042	168	29	1	1	NUM
easat-3042	168	30	for	for	ADP
easat-3042	168	31	definitions	definition	NOUN
easat-3042	168	32	of	of	ADP
easat-3042	168	33	the	the	DET
easat-3042	168	34	variables	variable	NOUN
easat-3042	168	35	.	.	PUNCT
easat-3042	169	1	table	table	NOUN
easat-3042	169	2	4	4	NUM
easat-3042	169	3	presents	present	VERB
easat-3042	169	4	the	the	DET
easat-3042	169	5	correlation	correlation	NOUN
easat-3042	169	6	among	among	ADP
easat-3042	169	7	the	the	DET
easat-3042	169	8	main	main	ADJ
easat-3042	169	9	variables	variable	NOUN
easat-3042	169	10	used	use	VERB
easat-3042	169	11	in	in	ADP
easat-3042	169	12	this	this	DET
easat-3042	169	13	research	research	NOUN
easat-3042	169	14	.	.	PUNCT
easat-3042	170	1	the	the	DET
easat-3042	170	2	correlation	correlation	NOUN
easat-3042	170	3	between	between	ADP
easat-3042	170	4	firm	firm	ADJ
easat-3042	170	5	value	value	NOUN
easat-3042	170	6	(	(	PUNCT
easat-3042	170	7	tobinqt	tobinqt	NOUN
easat-3042	170	8	)	)	PUNCT
easat-3042	170	9	and	and	CCONJ
easat-3042	170	10	voluntary	voluntary	ADJ
easat-3042	170	11	disclosure	disclosure	NOUN
easat-3042	170	12	of	of	ADP
easat-3042	170	13	carbon	carbon	NOUN
easat-3042	170	14	emissions	emission	NOUN
easat-3042	170	15	(	(	PUNCT
easat-3042	170	16	vdt	vdt	PROPN
easat-3042	170	17	)	)	PUNCT
easat-3042	170	18	is	be	AUX
easat-3042	170	19	positively	positively	ADV
easat-3042	170	20	correlated	correlate	VERB
easat-3042	170	21	,	,	PUNCT
easat-3042	170	22	but	but	CCONJ
easat-3042	170	23	not	not	PART
easat-3042	170	24	statistically	statistically	ADV
easat-3042	170	25	significant	significant	ADJ
easat-3042	170	26	.	.	PUNCT
easat-3042	171	1	the	the	DET
easat-3042	171	2	correlation	correlation	NOUN
easat-3042	171	3	between	between	ADP
easat-3042	171	4	business	business	NOUN
easat-3042	171	5	strategy	strategy	NOUN
easat-3042	171	6	(	(	PUNCT
easat-3042	171	7	bst	bst	PROPN
easat-3042	171	8	)	)	PUNCT
easat-3042	171	9	and	and	CCONJ
easat-3042	171	10	firm	firm	ADJ
easat-3042	171	11	value	value	NOUN
easat-3042	171	12	(	(	PUNCT
easat-3042	171	13	tobinqt	tobinqt	NOUN
easat-3042	171	14	)	)	PUNCT
easat-3042	171	15	are	be	AUX
easat-3042	171	16	positive	positive	ADJ
easat-3042	171	17	.	.	PUNCT
easat-3042	172	1	however	however	ADV
easat-3042	172	2	,	,	PUNCT
easat-3042	172	3	validating	validate	VERB
easat-3042	172	4	the	the	DET
easat-3042	172	5	hypothesis	hypothesis	NOUN
easat-3042	172	6	only	only	ADV
easat-3042	172	7	based	base	VERB
easat-3042	172	8	on	on	ADP
easat-3042	172	9	a	a	DET
easat-3042	172	10	simple	simple	ADJ
easat-3042	172	11	correlation	correlation	NOUN
easat-3042	172	12	is	be	AUX
easat-3042	172	13	challenging	challenging	ADJ
easat-3042	172	14	.	.	PUNCT
easat-3042	173	1	therefore	therefore	ADV
easat-3042	173	2	,	,	PUNCT
easat-3042	173	3	a	a	DET
easat-3042	173	4	multivariate	multivariate	NOUN
easat-3042	173	5	analysis	analysis	NOUN
easat-3042	173	6	will	will	AUX
easat-3042	173	7	be	be	AUX
easat-3042	173	8	conducted	conduct	VERB
easat-3042	173	9	to	to	PART
easat-3042	173	10	examine	examine	VERB
easat-3042	173	11	the	the	DET
easat-3042	173	12	impact	impact	NOUN
easat-3042	173	13	of	of	ADP
easat-3042	173	14	control	control	NOUN
easat-3042	173	15	variables	variable	NOUN
easat-3042	173	16	employed	employ	VERB
easat-3042	173	17	in	in	ADP
easat-3042	173	18	this	this	DET
easat-3042	173	19	research	research	NOUN
easat-3042	173	20	.	.	PUNCT
easat-3042	174	1	table	table	NOUN
easat-3042	174	2	4	4	NUM
easat-3042	174	3	.	.	PUNCT
easat-3042	174	4	pearson	pearson	PROPN
easat-3042	174	5	correlation	correlation	NOUN
easat-3042	174	6	.	.	PUNCT
easat-3042	175	1	𝐓𝐨𝐛𝐢𝐧𝐐𝐭	𝐓𝐨𝐛𝐢𝐧𝐐𝐭	PROPN
easat-3042	175	2	𝐕𝐃𝐭	𝐕𝐃𝐭	PROPN
easat-3042	175	3	𝐁𝐒𝐭	𝐁𝐒𝐭	PROPN
easat-3042	175	4	tobinqt	tobinqt	VERB
easat-3042	175	5	1.000	1.000	NUM
easat-3042	175	6	0.011	0.011	NUM
easat-3042	175	7	0.145	0.145	NUM
easat-3042	175	8	0.281	0.281	NUM
easat-3042	175	9	<	<	X
easat-3042	175	10	.0001	.0001	X
easat-3042	175	11	vdt	vdt	PROPN
easat-3042	175	12	1.000	1.000	NUM
easat-3042	175	13	-0.113	-0.113	NOUN
easat-3042	175	14	<	<	X
easat-3042	175	15	.0001	.0001	X
easat-3042	175	16	bst	bst	PROPN
easat-3042	175	17	1.000	1.000	NUM
easat-3042	175	18	note	note	NOUN
easat-3042	175	19	:	:	PUNCT
easat-3042	175	20	(	(	PUNCT
easat-3042	175	21	1	1	X
easat-3042	175	22	)	)	PUNCT
easat-3042	175	23	see	see	VERB
easat-3042	175	24	table	table	NOUN
easat-3042	175	25	1	1	NUM
easat-3042	175	26	for	for	ADP
easat-3042	175	27	definitions	definition	NOUN
easat-3042	175	28	of	of	ADP
easat-3042	175	29	the	the	DET
easat-3042	175	30	variables	variable	NOUN
easat-3042	175	31	.	.	PUNCT
easat-3042	176	1	4.2	4.2	NUM
easat-3042	176	2	.	.	PUNCT
easat-3042	176	3	main	main	ADJ
easat-3042	176	4	findings	finding	NOUN
easat-3042	176	5	and	and	CCONJ
easat-3042	176	6	discussion	discussion	NOUN
easat-3042	176	7	table	table	NOUN
easat-3042	176	8	5	5	NUM
easat-3042	176	9	describes	describe	VERB
easat-3042	176	10	the	the	DET
easat-3042	176	11	result	result	NOUN
easat-3042	176	12	of	of	ADP
easat-3042	176	13	the	the	DET
easat-3042	176	14	regression	regression	NOUN
easat-3042	176	15	analysis	analysis	NOUN
easat-3042	176	16	testing	test	VERB
easat-3042	176	17	the	the	DET
easat-3042	176	18	first	first	ADJ
easat-3042	176	19	hypothesis	hypothesis	NOUN
easat-3042	176	20	.	.	PUNCT
easat-3042	177	1	after	after	ADP
easat-3042	177	2	accounting	account	VERB
easat-3042	177	3	for	for	ADP
easat-3042	177	4	factors	factor	NOUN
easat-3042	177	5	that	that	PRON
easat-3042	177	6	may	may	AUX
easat-3042	177	7	impact	impact	VERB
easat-3042	177	8	firm	firm	ADJ
easat-3042	177	9	value	value	NOUN
easat-3042	177	10	,	,	PUNCT
easat-3042	177	11	the	the	DET
easat-3042	177	12	coefficient	coefficient	NOUN
easat-3042	177	13	of	of	ADP
easat-3042	177	14	vdt	vdt	PROPN
easat-3042	177	15	is	be	AUX
easat-3042	177	16	-0.543	-0.543	NOUN
easat-3042	177	17	,	,	PUNCT
easat-3042	177	18	which	which	PRON
easat-3042	177	19	is	be	AUX
easat-3042	177	20	statistically	statistically	ADV
easat-3042	177	21	significant	significant	ADJ
easat-3042	177	22	at	at	ADP
easat-3042	177	23	a	a	DET
easat-3042	177	24	1	1	NUM
easat-3042	177	25	%	%	NOUN
easat-3042	177	26	level	level	NOUN
easat-3042	177	27	.	.	PUNCT
easat-3042	178	1	the	the	DET
easat-3042	178	2	result	result	NOUN
easat-3042	178	3	implies	imply	VERB
easat-3042	178	4	that	that	SCONJ
easat-3042	178	5	firms	firm	NOUN
easat-3042	178	6	that	that	PRON
easat-3042	178	7	release	release	VERB
easat-3042	178	8	information	information	NOUN
easat-3042	178	9	of	of	ADP
easat-3042	178	10	carbon	carbon	NOUN
easat-3042	178	11	emissions	emission	NOUN
easat-3042	178	12	voluntarily	voluntarily	ADV
easat-3042	178	13	diminish	diminish	VERB
easat-3042	178	14	their	their	PRON
easat-3042	178	15	value	value	NOUN
easat-3042	178	16	.	.	PUNCT
easat-3042	179	1	publicly	publicly	ADV
easat-3042	179	2	revealing	reveal	VERB
easat-3042	179	3	unfavorable	unfavorable	ADJ
easat-3042	179	4	or	or	CCONJ
easat-3042	179	5	risky	risky	ADJ
easat-3042	179	6	information	information	NOUN
easat-3042	179	7	voluntarily	voluntarily	ADV
easat-3042	179	8	poses	pose	VERB
easat-3042	179	9	significant	significant	ADJ
easat-3042	179	10	difficulties	difficulty	NOUN
easat-3042	179	11	and	and	CCONJ
easat-3042	179	12	may	may	AUX
easat-3042	179	13	be	be	AUX
easat-3042	179	14	seen	see	VERB
easat-3042	179	15	as	as	ADP
easat-3042	179	16	an	an	DET
easat-3042	179	17	extra	extra	ADJ
easat-3042	179	18	financial	financial	ADJ
easat-3042	179	19	burden	burden	NOUN
easat-3042	179	20	that	that	PRON
easat-3042	179	21	companies	company	NOUN
easat-3042	179	22	must	must	AUX
easat-3042	179	23	bear	bear	VERB
easat-3042	179	24	.	.	PUNCT
easat-3042	180	1	this	this	PRON
easat-3042	180	2	aligns	align	VERB
easat-3042	180	3	with	with	ADP
easat-3042	180	4	the	the	DET
easat-3042	180	5	altruistic	altruistic	ADJ
easat-3042	180	6	liability	liability	NOUN
easat-3042	180	7	theory	theory	NOUN
easat-3042	180	8	,	,	PUNCT
easat-3042	180	9	which	which	PRON
easat-3042	180	10	states	state	VERB
easat-3042	180	11	that	that	SCONJ
easat-3042	180	12	firms	firm	NOUN
easat-3042	180	13	that	that	PRON
easat-3042	180	14	generate	generate	VERB
easat-3042	180	15	pollution	pollution	NOUN
easat-3042	180	16	are	be	AUX
easat-3042	180	17	accountable	accountable	ADJ
easat-3042	180	18	for	for	ADP
easat-3042	180	19	cleaning	clean	VERB
easat-3042	180	20	up	up	ADP
easat-3042	180	21	and	and	CCONJ
easat-3042	180	22	bearing	bear	VERB
easat-3042	180	23	the	the	DET
easat-3042	180	24	additional	additional	ADJ
easat-3042	180	25	costs	cost	NOUN
easat-3042	180	26	associated	associate	VERB
easat-3042	180	27	with	with	ADP
easat-3042	180	28	it	it	PRON
easat-3042	180	29	.	.	PUNCT
easat-3042	181	1	consequently	consequently	ADV
easat-3042	181	2	,	,	PUNCT
easat-3042	181	3	when	when	SCONJ
easat-3042	181	4	companies	company	NOUN
easat-3042	181	5	choose	choose	VERB
easat-3042	181	6	to	to	PART
easat-3042	181	7	disclose	disclose	VERB
easat-3042	181	8	information	information	NOUN
easat-3042	181	9	about	about	ADP
easat-3042	181	10	their	their	PRON
easat-3042	181	11	carbon	carbon	NOUN
easat-3042	181	12	emissions	emission	NOUN
easat-3042	181	13	,	,	PUNCT
easat-3042	181	14	it	it	PRON
easat-3042	181	15	reduces	reduce	VERB
easat-3042	181	16	their	their	PRON
easat-3042	181	17	overall	overall	ADJ
easat-3042	181	18	worth	worth	NOUN
easat-3042	181	19	since	since	SCONJ
easat-3042	181	20	it	it	PRON
easat-3042	181	21	highlights	highlight	VERB
easat-3042	181	22	a	a	DET
easat-3042	181	23	negative	negative	ADJ
easat-3042	181	24	perception	perception	NOUN
easat-3042	181	25	of	of	ADP
easat-3042	181	26	the	the	DET
easat-3042	181	27	company	company	NOUN
easat-3042	181	28	.	.	PUNCT
easat-3042	182	1	4815	4815	NUM
easat-3042	182	2	edelweiss	edelweiss	PROPN
easat-3042	182	3	applied	apply	VERB
easat-3042	182	4	science	science	NOUN
easat-3042	182	5	and	and	CCONJ
easat-3042	182	6	technology	technology	NOUN
easat-3042	182	7	issn	issn	PROPN
easat-3042	182	8	:	:	PUNCT
easat-3042	182	9	2576	2576	NUM
easat-3042	182	10	-	-	SYM
easat-3042	182	11	8484	8484	NUM
easat-3042	182	12	vol	vol	NOUN
easat-3042	182	13	.	.	PROPN
easat-3042	182	14	8	8	NUM
easat-3042	182	15	,	,	PUNCT
easat-3042	182	16	no	no	INTJ
easat-3042	182	17	.	.	NOUN
easat-3042	183	1	6	6	NUM
easat-3042	183	2	:	:	SYM
easat-3042	183	3	4809	4809	NUM
easat-3042	183	4	-	-	SYM
easat-3042	183	5	4817	4817	NUM
easat-3042	183	6	,	,	PUNCT
easat-3042	183	7	2024	2024	NUM
easat-3042	183	8	doi	doi	NOUN
easat-3042	183	9	:	:	PUNCT
easat-3042	183	10	10.55214/25768484.v8i6.3042	10.55214/25768484.v8i6.3042	NUM
easat-3042	183	11	©	©	PROPN
easat-3042	183	12	2024	2024	NUM
easat-3042	183	13	by	by	ADP
easat-3042	183	14	the	the	DET
easat-3042	183	15	author	author	NOUN
easat-3042	183	16	;	;	PUNCT
easat-3042	183	17	licensee	licensee	PROPN
easat-3042	183	18	learning	learn	VERB
easat-3042	183	19	gate	gate	NOUN
easat-3042	183	20	table	table	NOUN
easat-3042	183	21	5	5	NUM
easat-3042	183	22	.	.	PUNCT
easat-3042	184	1	regression	regression	NOUN
easat-3042	184	2	result	result	NOUN
easat-3042	184	3	of	of	ADP
easat-3042	184	4	the	the	DET
easat-3042	184	5	first	first	ADJ
easat-3042	184	6	hypothesis	hypothesis	NOUN
easat-3042	184	7	.	.	PUNCT
easat-3042	185	1	variables	variable	NOUN
easat-3042	185	2	estimates	estimate	VERB
easat-3042	185	3	t	t	NOUN
easat-3042	185	4	-	-	PUNCT
easat-3042	185	5	value	value	NOUN
easat-3042	185	6	intercept	intercept	NOUN
easat-3042	185	7	-3.547	-3.547	PUNCT
easat-3042	185	8	-12.990	-12.990	INTJ
easat-3042	185	9	*	*	PUNCT
easat-3042	185	10	*	*	PUNCT
easat-3042	185	11	*	*	PUNCT
easat-3042	186	1	vdt	vdt	NUM
easat-3042	186	2	-0.543	-0.543	PROPN
easat-3042	186	3	-6.670	-6.670	PUNCT
easat-3042	186	4	*	*	PUNCT
easat-3042	186	5	*	*	PUNCT
easat-3042	186	6	*	*	PUNCT
easat-3042	186	7	sizet	sizet	PROPN
easat-3042	186	8	0.197	0.197	NUM
easat-3042	186	9	18.850	18.850	NUM
easat-3042	186	10	*	*	PUNCT
easat-3042	186	11	*	*	PUNCT
easat-3042	186	12	*	*	PUNCT
easat-3042	186	13	levt	levt	NOUN
easat-3042	186	14	0.001	0.001	NUM
easat-3042	186	15	0.960	0.960	NUM
easat-3042	186	16	roat	roat	NOUN
easat-3042	186	17	-0.021	-0.021	NOUN
easat-3042	186	18	-0.560	-0.560	PUNCT
easat-3042	186	19	ocf	ocf	PROPN
easat-3042	186	20	-0.017	-0.017	PUNCT
easat-3042	186	21	-1.330	-1.330	X
easat-3042	186	22	roet	roet	VERB
easat-3042	186	23	-0.002	-0.002	PUNCT
easat-3042	186	24	-0.680	-0.680	PUNCT
easat-3042	186	25	betat	betat	VERB
easat-3042	186	26	0.058	0.058	NUM
easat-3042	186	27	1.630	1.630	NUM
easat-3042	186	28	*	*	PUNCT
easat-3042	186	29	volt	volt	NOUN
easat-3042	186	30	9.398	9.398	NUM
easat-3042	186	31	8.320	8.320	NUM
easat-3042	186	32	*	*	PUNCT
easat-3042	186	33	*	*	PUNCT
easat-3042	186	34	*	*	PUNCT
easat-3042	186	35	dat	dat	PROPN
easat-3042	186	36	-0.208	-0.208	PROPN
easat-3042	186	37	-2.700	-2.700	PUNCT
easat-3042	186	38	*	*	PUNCT
easat-3042	186	39	*	*	PUNCT
easat-3042	186	40	*	*	PUNCT
easat-3042	186	41	btmt	btmt	ADJ
easat-3042	186	42	-0.251	-0.251	PUNCT
easat-3042	187	1	-23.200	-23.200	PUNCT
easat-3042	187	2	*	*	PUNCT
easat-3042	187	3	*	*	PUNCT
easat-3042	187	4	*	*	PUNCT
easat-3042	187	5	ind	ind	PROPN
easat-3042	187	6	included	include	VERB
easat-3042	187	7	yr	yr	NOUN
easat-3042	187	8	included	include	VERB
easat-3042	187	9	f	f	NOUN
easat-3042	187	10	-	-	PUNCT
easat-3042	187	11	value	value	NOUN
easat-3042	187	12	150.47	150.47	NUM
easat-3042	187	13	*	*	PUNCT
easat-3042	187	14	*	*	PUNCT
easat-3042	187	15	*	*	PUNCT
easat-3042	187	16	adj	adj	PROPN
easat-3042	187	17	r2	r2	PROPN
easat-3042	187	18	0.206	0.206	NUM
easat-3042	187	19	observations	observation	NOUN
easat-3042	187	20	4,082	4,082	NUM
easat-3042	187	21	note	note	NOUN
easat-3042	187	22	:	:	PUNCT
easat-3042	187	23	(	(	PUNCT
easat-3042	187	24	1	1	X
easat-3042	187	25	)	)	PUNCT
easat-3042	187	26	*	*	PUNCT
easat-3042	187	27	and	and	CCONJ
easat-3042	187	28	*	*	PUNCT
easat-3042	187	29	*	*	PUNCT
easat-3042	187	30	*	*	PUNCT
easat-3042	187	31	indicate	indicate	VERB
easat-3042	187	32	significance	significance	NOUN
easat-3042	187	33	at	at	ADP
easat-3042	187	34	the	the	DET
easat-3042	187	35	10	10	NUM
easat-3042	187	36	%	%	NOUN
easat-3042	187	37	and	and	CCONJ
easat-3042	187	38	1	1	NUM
easat-3042	187	39	%	%	NOUN
easat-3042	187	40	levels	level	NOUN
easat-3042	187	41	,	,	PUNCT
easat-3042	187	42	respectively	respectively	ADV
easat-3042	187	43	.	.	PUNCT
easat-3042	188	1	(	(	PUNCT
easat-3042	188	2	2	2	X
easat-3042	188	3	)	)	PUNCT
easat-3042	188	4	see	see	VERB
easat-3042	188	5	table	table	NOUN
easat-3042	188	6	1	1	NUM
easat-3042	188	7	for	for	ADP
easat-3042	188	8	definitions	definition	NOUN
easat-3042	188	9	of	of	ADP
easat-3042	188	10	the	the	DET
easat-3042	188	11	variables	variable	NOUN
easat-3042	188	12	.	.	PUNCT
easat-3042	189	1	table	table	NOUN
easat-3042	189	2	6	6	NUM
easat-3042	189	3	shows	show	VERB
easat-3042	189	4	the	the	DET
easat-3042	189	5	results	result	NOUN
easat-3042	189	6	of	of	ADP
easat-3042	189	7	regression	regression	NOUN
easat-3042	189	8	analysis	analysis	NOUN
easat-3042	189	9	testing	test	VERB
easat-3042	189	10	the	the	DET
easat-3042	189	11	second	second	ADJ
easat-3042	189	12	hypothesis	hypothesis	NOUN
easat-3042	189	13	.	.	PUNCT
easat-3042	190	1	the	the	DET
easat-3042	190	2	interest	interest	NOUN
easat-3042	190	3	variable	variable	NOUN
easat-3042	190	4	in	in	ADP
easat-3042	190	5	this	this	DET
easat-3042	190	6	test	test	NOUN
easat-3042	190	7	is	be	AUX
easat-3042	190	8	the	the	DET
easat-3042	190	9	interaction	interaction	NOUN
easat-3042	190	10	term	term	NOUN
easat-3042	190	11	between	between	ADP
easat-3042	190	12	voluntary	voluntary	ADJ
easat-3042	190	13	disclosure	disclosure	NOUN
easat-3042	190	14	of	of	ADP
easat-3042	190	15	carbon	carbon	NOUN
easat-3042	190	16	emissions	emission	NOUN
easat-3042	190	17	and	and	CCONJ
easat-3042	190	18	business	business	NOUN
easat-3042	190	19	strategy	strategy	NOUN
easat-3042	190	20	,	,	PUNCT
easat-3042	190	21	denoted	denote	VERB
easat-3042	190	22	as	as	ADP
easat-3042	190	23	vdt	vdt	PROPN
easat-3042	190	24	×	×	PROPN
easat-3042	190	25	bst	bst	PROPN
easat-3042	190	26	.	.	PUNCT
easat-3042	191	1	the	the	DET
easat-3042	191	2	coefficient	coefficient	NOUN
easat-3042	191	3	of	of	ADP
easat-3042	191	4	vdt	vdt	PROPN
easat-3042	191	5	×	×	PROPN
easat-3042	191	6	bst	bst	PROPN
easat-3042	191	7	is	be	AUX
easat-3042	191	8	0.687	0.687	NUM
easat-3042	191	9	,	,	PUNCT
easat-3042	191	10	statistically	statistically	ADV
easat-3042	191	11	significant	significant	ADJ
easat-3042	191	12	at	at	ADP
easat-3042	191	13	5	5	NUM
easat-3042	191	14	%	%	NOUN
easat-3042	191	15	level	level	NOUN
easat-3042	191	16	.	.	PUNCT
easat-3042	192	1	the	the	DET
easat-3042	192	2	result	result	NOUN
easat-3042	192	3	of	of	ADP
easat-3042	192	4	this	this	PRON
easat-3042	192	5	can	can	AUX
easat-3042	192	6	be	be	AUX
easat-3042	192	7	interpreted	interpret	VERB
easat-3042	192	8	as	as	ADP
easat-3042	192	9	follows	follow	NOUN
easat-3042	192	10	.	.	PUNCT
easat-3042	193	1	firms	firm	NOUN
easat-3042	193	2	in	in	ADP
easat-3042	193	3	prospector	prospector	PROPN
easat-3042	193	4	stage	stage	NOUN
easat-3042	193	5	are	be	AUX
easat-3042	193	6	regarded	regard	VERB
easat-3042	193	7	as	as	SCONJ
easat-3042	193	8	they	they	PRON
easat-3042	193	9	seek	seek	VERB
easat-3042	193	10	for	for	ADP
easat-3042	193	11	new	new	ADJ
easat-3042	193	12	market	market	NOUN
easat-3042	193	13	,	,	PUNCT
easat-3042	193	14	adapt	adapt	VERB
easat-3042	193	15	themselves	themselves	PRON
easat-3042	193	16	into	into	ADP
easat-3042	193	17	variable	variable	ADJ
easat-3042	193	18	environments	environment	NOUN
easat-3042	193	19	,	,	PUNCT
easat-3042	193	20	and	and	CCONJ
easat-3042	193	21	respond	respond	VERB
easat-3042	193	22	to	to	ADP
easat-3042	193	23	competitors	competitor	NOUN
easat-3042	193	24	actively	actively	ADV
easat-3042	193	25	.	.	PUNCT
easat-3042	194	1	by	by	ADP
easat-3042	194	2	taking	take	VERB
easat-3042	194	3	pre	pre	ADJ
easat-3042	194	4	-	-	ADJ
easat-3042	194	5	emptive	emptive	ADJ
easat-3042	194	6	action	action	NOUN
easat-3042	194	7	through	through	ADP
easat-3042	194	8	voluntary	voluntary	ADJ
easat-3042	194	9	disclosure	disclosure	NOUN
easat-3042	194	10	of	of	ADP
easat-3042	194	11	information	information	NOUN
easat-3042	194	12	on	on	ADP
easat-3042	194	13	carbon	carbon	NOUN
easat-3042	194	14	emissions	emission	NOUN
easat-3042	194	15	in	in	ADP
easat-3042	194	16	environmentally	environmentally	ADV
easat-3042	194	17	challenging	challenging	ADJ
easat-3042	194	18	conditions	condition	NOUN
easat-3042	194	19	,	,	PUNCT
easat-3042	194	20	such	such	ADJ
easat-3042	194	21	firms	firm	NOUN
easat-3042	194	22	are	be	AUX
easat-3042	194	23	perceived	perceive	VERB
easat-3042	194	24	as	as	ADP
easat-3042	194	25	willingly	willingly	ADV
easat-3042	194	26	taking	take	VERB
easat-3042	194	27	risks	risk	NOUN
easat-3042	194	28	associated	associate	VERB
easat-3042	194	29	with	with	ADP
easat-3042	194	30	conflict	conflict	NOUN
easat-3042	194	31	with	with	ADP
easat-3042	194	32	regulatory	regulatory	ADJ
easat-3042	194	33	agencies	agency	NOUN
easat-3042	194	34	(	(	PUNCT
easat-3042	194	35	heal	heal	NOUN
easat-3042	194	36	,	,	PUNCT
easat-3042	194	37	2005	2005	NUM
easat-3042	194	38	)	)	PUNCT
easat-3042	194	39	,	,	PUNCT
easat-3042	194	40	which	which	PRON
easat-3042	194	41	in	in	ADP
easat-3042	194	42	turn	turn	NOUN
easat-3042	194	43	lead	lead	VERB
easat-3042	194	44	to	to	ADP
easat-3042	194	45	higher	high	ADJ
easat-3042	194	46	firm	firm	ADJ
easat-3042	194	47	value	value	NOUN
easat-3042	194	48	.	.	PUNCT
easat-3042	195	1	at	at	ADP
easat-3042	195	2	the	the	DET
easat-3042	195	3	same	same	ADJ
easat-3042	195	4	time	time	NOUN
easat-3042	195	5	,	,	PUNCT
easat-3042	195	6	disseminating	disseminate	VERB
easat-3042	195	7	environmental	environmental	ADJ
easat-3042	195	8	information	information	NOUN
easat-3042	195	9	on	on	ADP
easat-3042	195	10	carbon	carbon	NOUN
easat-3042	195	11	emissions	emission	NOUN
easat-3042	195	12	can	can	AUX
easat-3042	195	13	be	be	AUX
easat-3042	195	14	understood	understand	VERB
easat-3042	195	15	as	as	ADP
easat-3042	195	16	taking	take	VERB
easat-3042	195	17	responsibility	responsibility	NOUN
easat-3042	195	18	of	of	ADP
easat-3042	195	19	environmental	environmental	ADJ
easat-3042	195	20	issues	issue	NOUN
easat-3042	195	21	which	which	PRON
easat-3042	195	22	is	be	AUX
easat-3042	195	23	crucial	crucial	ADJ
easat-3042	195	24	for	for	ADP
easat-3042	195	25	ensuring	ensure	VERB
easat-3042	195	26	long	long	ADJ
easat-3042	195	27	-	-	PUNCT
easat-3042	195	28	term	term	NOUN
easat-3042	195	29	sustainability	sustainability	NOUN
easat-3042	195	30	.	.	PUNCT
easat-3042	196	1	simultaneously	simultaneously	ADV
easat-3042	196	2	,	,	PUNCT
easat-3042	196	3	the	the	DET
easat-3042	196	4	dissemination	dissemination	NOUN
easat-3042	196	5	of	of	ADP
easat-3042	196	6	environmental	environmental	ADJ
easat-3042	196	7	information	information	NOUN
easat-3042	196	8	regarding	regard	VERB
easat-3042	196	9	carbon	carbon	NOUN
easat-3042	196	10	emissions	emission	NOUN
easat-3042	196	11	can	can	AUX
easat-3042	196	12	be	be	AUX
easat-3042	196	13	interpreted	interpret	VERB
easat-3042	196	14	as	as	ADP
easat-3042	196	15	acceptance	acceptance	NOUN
easat-3042	196	16	of	of	ADP
easat-3042	196	17	environmental	environmental	ADJ
easat-3042	196	18	responsibilities	responsibility	NOUN
easat-3042	196	19	,	,	PUNCT
easat-3042	196	20	which	which	PRON
easat-3042	196	21	is	be	AUX
easat-3042	196	22	essential	essential	ADJ
easat-3042	196	23	for	for	ADP
easat-3042	196	24	guaranteeing	guarantee	VERB
easat-3042	196	25	long	long	ADJ
easat-3042	196	26	-	-	PUNCT
easat-3042	196	27	term	term	NOUN
easat-3042	196	28	sustainability	sustainability	NOUN
easat-3042	196	29	.	.	PUNCT
easat-3042	197	1	table	table	NOUN
easat-3042	197	2	6	6	NUM
easat-3042	197	3	.	.	PUNCT
easat-3042	198	1	regression	regression	NOUN
easat-3042	198	2	result	result	NOUN
easat-3042	198	3	of	of	ADP
easat-3042	198	4	the	the	DET
easat-3042	198	5	second	second	ADJ
easat-3042	198	6	hypothesis	hypothesis	NOUN
easat-3042	198	7	.	.	PUNCT
easat-3042	199	1	variables	variable	NOUN
easat-3042	199	2	estimates	estimate	VERB
easat-3042	199	3	t	t	NOUN
easat-3042	199	4	-	-	PUNCT
easat-3042	199	5	value	value	NOUN
easat-3042	199	6	intercept	intercept	NOUN
easat-3042	199	7	-3.192	-3.192	PUNCT
easat-3042	199	8	-8.180	-8.180	X
easat-3042	199	9	*	*	PUNCT
easat-3042	199	10	*	*	PUNCT
easat-3042	199	11	*	*	PUNCT
easat-3042	199	12	vdt	vdt	PROPN
easat-3042	199	13	-1.898	-1.898	PROPN
easat-3042	199	14	-2.360	-2.360	PROPN
easat-3042	199	15	*	*	SYM
easat-3042	199	16	bst	bst	PROPN
easat-3042	199	17	0.429	0.429	NUM
easat-3042	199	18	6.100	6.100	NUM
easat-3042	199	19	*	*	PUNCT
easat-3042	199	20	*	*	PUNCT
easat-3042	199	21	*	*	PUNCT
easat-3042	200	1	vdt	vdt	PROPN
easat-3042	200	2	×	×	PROPN
easat-3042	200	3	bst	bst	PROPN
easat-3042	200	4	0.687	0.687	NUM
easat-3042	200	5	2.040	2.040	NUM
easat-3042	200	6	*	*	PUNCT
easat-3042	200	7	*	*	PUNCT
easat-3042	200	8	sizet	sizet	PROPN
easat-3042	200	9	0.137	0.137	NUM
easat-3042	200	10	11.120	11.120	NUM
easat-3042	200	11	*	*	PUNCT
easat-3042	200	12	*	*	PUNCT
easat-3042	200	13	*	*	PUNCT
easat-3042	200	14	levt	levt	NOUN
easat-3042	200	15	0.002	0.002	NUM
easat-3042	200	16	1.160	1.160	NUM
easat-3042	200	17	roat	roat	NOUN
easat-3042	200	18	0.017	0.017	NUM
easat-3042	200	19	0.460	0.460	NUM
easat-3042	200	20	ocf	ocf	NOUN
easat-3042	200	21	-0.013	-0.013	PUNCT
easat-3042	200	22	-0.900	-0.900	X
easat-3042	200	23	roet	roet	VERB
easat-3042	200	24	-0.002	-0.002	PUNCT
easat-3042	200	25	-0.690	-0.690	VERB
easat-3042	200	26	betat	betat	VERB
easat-3042	200	27	0.002	0.002	NUM
easat-3042	200	28	0.040	0.040	NUM
easat-3042	200	29	4816	4816	NUM
easat-3042	200	30	edelweiss	edelweiss	PROPN
easat-3042	200	31	applied	apply	VERB
easat-3042	200	32	science	science	NOUN
easat-3042	200	33	and	and	CCONJ
easat-3042	200	34	technology	technology	NOUN
easat-3042	200	35	issn	issn	PROPN
easat-3042	200	36	:	:	PUNCT
easat-3042	200	37	2576	2576	NUM
easat-3042	200	38	-	-	SYM
easat-3042	200	39	8484	8484	NUM
easat-3042	200	40	vol	vol	NOUN
easat-3042	200	41	.	.	PROPN
easat-3042	200	42	8	8	NUM
easat-3042	200	43	,	,	PUNCT
easat-3042	200	44	no	no	INTJ
easat-3042	200	45	.	.	NOUN
easat-3042	201	1	6	6	NUM
easat-3042	201	2	:	:	SYM
easat-3042	201	3	4809	4809	NUM
easat-3042	201	4	-	-	SYM
easat-3042	201	5	4817	4817	NUM
easat-3042	201	6	,	,	PUNCT
easat-3042	201	7	2024	2024	NUM
easat-3042	201	8	doi	doi	NOUN
easat-3042	201	9	:	:	PUNCT
easat-3042	201	10	10.55214/25768484.v8i6.3042	10.55214/25768484.v8i6.3042	NUM
easat-3042	201	11	©	©	PROPN
easat-3042	201	12	2024	2024	NUM
easat-3042	201	13	by	by	ADP
easat-3042	201	14	the	the	DET
easat-3042	201	15	author	author	NOUN
easat-3042	201	16	;	;	PUNCT
easat-3042	201	17	licensee	licensee	PROPN
easat-3042	201	18	learning	learn	VERB
easat-3042	201	19	gate	gate	PROPN
easat-3042	201	20	volt	volt	PROPN
easat-3042	201	21	7.378	7.378	NUM
easat-3042	201	22	5.300	5.300	NUM
easat-3042	201	23	*	*	PUNCT
easat-3042	201	24	*	*	PUNCT
easat-3042	201	25	*	*	PROPN
easat-3042	201	26	dat	dat	PROPN
easat-3042	201	27	0.012	0.012	NUM
easat-3042	201	28	0.130	0.130	NUM
easat-3042	201	29	*	*	PUNCT
easat-3042	201	30	*	*	PUNCT
easat-3042	201	31	*	*	PUNCT
easat-3042	201	32	btmt	btmt	ADJ
easat-3042	201	33	-3.192	-3.192	PUNCT
easat-3042	202	1	-8.180	-8.180	PROPN
easat-3042	202	2	ind	ind	PROPN
easat-3042	202	3	included	include	VERB
easat-3042	202	4	yr	yr	NOUN
easat-3042	202	5	included	include	VERB
easat-3042	202	6	f	f	NOUN
easat-3042	202	7	-	-	PUNCT
easat-3042	202	8	value	value	NOUN
easat-3042	202	9	62.090	62.090	NUM
easat-3042	202	10	*	*	PUNCT
easat-3042	202	11	*	*	PUNCT
easat-3042	202	12	*	*	PUNCT
easat-3042	202	13	adj	adj	X
easat-3042	202	14	r2	r2	PROPN
easat-3042	202	15	0.163	0.163	NUM
easat-3042	202	16	observations	observation	NOUN
easat-3042	202	17	4,082	4,082	NUM
easat-3042	202	18	note	note	NOUN
easat-3042	202	19	:	:	PUNCT
easat-3042	202	20	(	(	PUNCT
easat-3042	202	21	1	1	X
easat-3042	202	22	)	)	PUNCT
easat-3042	202	23	*	*	PUNCT
easat-3042	202	24	,	,	PUNCT
easat-3042	202	25	*	*	PUNCT
easat-3042	202	26	*	*	PUNCT
easat-3042	202	27	,	,	PUNCT
easat-3042	202	28	and	and	CCONJ
easat-3042	202	29	*	*	PUNCT
easat-3042	202	30	*	*	PUNCT
easat-3042	202	31	*	*	PUNCT
easat-3042	202	32	indicate	indicate	VERB
easat-3042	202	33	significance	significance	NOUN
easat-3042	202	34	at	at	ADP
easat-3042	202	35	the	the	DET
easat-3042	202	36	10	10	NUM
easat-3042	202	37	%	%	NOUN
easat-3042	202	38	,	,	PUNCT
easat-3042	202	39	5	5	NUM
easat-3042	202	40	%	%	NOUN
easat-3042	202	41	and	and	CCONJ
easat-3042	202	42	1	1	NUM
easat-3042	202	43	%	%	NOUN
easat-3042	202	44	levels	level	NOUN
easat-3042	202	45	,	,	PUNCT
easat-3042	202	46	respectively	respectively	ADV
easat-3042	202	47	.	.	PUNCT
easat-3042	203	1	(	(	PUNCT
easat-3042	203	2	2	2	X
easat-3042	203	3	)	)	PUNCT
easat-3042	203	4	see	see	VERB
easat-3042	203	5	table	table	NOUN
easat-3042	203	6	1	1	NUM
easat-3042	203	7	and	and	CCONJ
easat-3042	203	8	equation	equation	NOUN
easat-3042	203	9	3	3	NUM
easat-3042	203	10	for	for	ADP
easat-3042	203	11	definitions	definition	NOUN
easat-3042	203	12	of	of	ADP
easat-3042	203	13	the	the	DET
easat-3042	203	14	variables	variable	NOUN
easat-3042	203	15	.	.	PUNCT
easat-3042	204	1	5	5	X
easat-3042	204	2	.	.	X
easat-3042	204	3	conclusion	conclusion	NOUN
easat-3042	204	4	in	in	ADP
easat-3042	204	5	this	this	DET
easat-3042	204	6	study	study	NOUN
easat-3042	204	7	,	,	PUNCT
easat-3042	204	8	we	we	PRON
easat-3042	204	9	utilized	utilize	VERB
easat-3042	204	10	information	information	NOUN
easat-3042	204	11	released	release	VERB
easat-3042	204	12	by	by	ADP
easat-3042	204	13	the	the	DET
easat-3042	204	14	cdp	cdp	NOUN
easat-3042	204	15	from	from	ADP
easat-3042	204	16	2011	2011	NUM
easat-3042	204	17	to	to	ADP
easat-3042	204	18	2021	2021	NUM
easat-3042	204	19	to	to	PART
easat-3042	204	20	explore	explore	VERB
easat-3042	204	21	the	the	DET
easat-3042	204	22	relationship	relationship	NOUN
easat-3042	204	23	between	between	ADP
easat-3042	204	24	the	the	DET
easat-3042	204	25	voluntary	voluntary	ADJ
easat-3042	204	26	disclosure	disclosure	NOUN
easat-3042	204	27	of	of	ADP
easat-3042	204	28	carbon	carbon	NOUN
easat-3042	204	29	emissions	emission	NOUN
easat-3042	204	30	and	and	CCONJ
easat-3042	204	31	firm	firm	ADJ
easat-3042	204	32	value	value	NOUN
easat-3042	204	33	.	.	PUNCT
easat-3042	205	1	furthermore	furthermore	ADV
easat-3042	205	2	,	,	PUNCT
easat-3042	205	3	such	such	ADJ
easat-3042	205	4	relationship	relationship	NOUN
easat-3042	205	5	is	be	AUX
easat-3042	205	6	examined	examine	VERB
easat-3042	205	7	under	under	ADP
easat-3042	205	8	the	the	DET
easat-3042	205	9	circumstances	circumstance	NOUN
easat-3042	205	10	of	of	ADP
easat-3042	205	11	the	the	DET
easat-3042	205	12	firms	firm	NOUN
easat-3042	205	13	,	,	PUNCT
easat-3042	205	14	based	base	VERB
easat-3042	205	15	on	on	ADP
easat-3042	205	16	the	the	DET
easat-3042	205	17	method	method	NOUN
easat-3042	205	18	suggested	suggest	VERB
easat-3042	205	19	by	by	ADP
easat-3042	205	20	bentley	bentley	PROPN
easat-3042	205	21	et	et	PROPN
easat-3042	205	22	al	al	PROPN
easat-3042	205	23	.	.	PROPN
easat-3042	206	1	(	(	PUNCT
easat-3042	206	2	2013	2013	NUM
easat-3042	206	3	)	)	PUNCT
easat-3042	206	4	.	.	PUNCT
easat-3042	207	1	after	after	ADP
easat-3042	207	2	regressing	regress	VERB
easat-3042	207	3	10,000	10,000	NUM
easat-3042	207	4	firms	firm	NOUN
easat-3042	207	5	in	in	ADP
easat-3042	207	6	korean	korean	ADJ
easat-3042	207	7	stock	stock	NOUN
easat-3042	207	8	market	market	NOUN
easat-3042	207	9	,	,	PUNCT
easat-3042	207	10	the	the	DET
easat-3042	207	11	negative	negative	ADJ
easat-3042	207	12	relationship	relationship	NOUN
easat-3042	207	13	between	between	ADP
easat-3042	207	14	voluntary	voluntary	ADJ
easat-3042	207	15	disclosure	disclosure	NOUN
easat-3042	207	16	of	of	ADP
easat-3042	207	17	carbon	carbon	NOUN
easat-3042	207	18	emissions	emission	NOUN
easat-3042	207	19	and	and	CCONJ
easat-3042	207	20	firm	firm	ADJ
easat-3042	207	21	value	value	NOUN
easat-3042	207	22	is	be	AUX
easat-3042	207	23	found	find	VERB
easat-3042	207	24	.	.	PUNCT
easat-3042	208	1	this	this	PRON
easat-3042	208	2	can	can	AUX
easat-3042	208	3	be	be	AUX
easat-3042	208	4	assumed	assume	VERB
easat-3042	208	5	that	that	SCONJ
easat-3042	208	6	negative	negative	ADJ
easat-3042	208	7	information	information	NOUN
easat-3042	208	8	emitted	emit	VERB
easat-3042	208	9	to	to	ADP
easat-3042	208	10	the	the	DET
easat-3042	208	11	public	public	ADJ
easat-3042	208	12	lowers	lower	VERB
easat-3042	208	13	firm	firm	ADJ
easat-3042	208	14	value	value	NOUN
easat-3042	208	15	since	since	SCONJ
easat-3042	208	16	the	the	DET
easat-3042	208	17	cost	cost	NOUN
easat-3042	208	18	of	of	ADP
easat-3042	208	19	disclosing	disclose	VERB
easat-3042	208	20	voluntarily	voluntarily	ADV
easat-3042	208	21	is	be	AUX
easat-3042	208	22	perceived	perceive	VERB
easat-3042	208	23	as	as	ADP
easat-3042	208	24	an	an	DET
easat-3042	208	25	additional	additional	ADJ
easat-3042	208	26	problem	problem	NOUN
easat-3042	208	27	that	that	SCONJ
easat-3042	208	28	the	the	DET
easat-3042	208	29	firms	firm	NOUN
easat-3042	208	30	must	must	AUX
easat-3042	208	31	solve	solve	VERB
easat-3042	208	32	.	.	PUNCT
easat-3042	209	1	however	however	ADV
easat-3042	209	2	,	,	PUNCT
easat-3042	209	3	when	when	SCONJ
easat-3042	209	4	the	the	DET
easat-3042	209	5	firms	firm	NOUN
easat-3042	209	6	in	in	ADP
easat-3042	209	7	prospector	prospector	PROPN
easat-3042	209	8	stage	stage	NOUN
easat-3042	209	9	strategically	strategically	ADV
easat-3042	209	10	use	use	VERB
easat-3042	209	11	the	the	DET
easat-3042	209	12	voluntary	voluntary	ADJ
easat-3042	209	13	disclosure	disclosure	NOUN
easat-3042	209	14	of	of	ADP
easat-3042	209	15	carbon	carbon	NOUN
easat-3042	209	16	emissions	emission	NOUN
easat-3042	209	17	,	,	PUNCT
easat-3042	209	18	which	which	PRON
easat-3042	209	19	in	in	ADP
easat-3042	209	20	turn	turn	NOUN
easat-3042	209	21	yield	yield	VERB
easat-3042	209	22	higher	high	ADJ
easat-3042	209	23	firm	firm	ADJ
easat-3042	209	24	value	value	NOUN
easat-3042	209	25	.	.	PUNCT
easat-3042	210	1	climate	climate	NOUN
easat-3042	210	2	change	change	NOUN
easat-3042	210	3	poses	pose	VERB
easat-3042	210	4	a	a	DET
easat-3042	210	5	significant	significant	ADJ
easat-3042	210	6	hazard	hazard	NOUN
easat-3042	210	7	to	to	ADP
easat-3042	210	8	the	the	DET
easat-3042	210	9	whole	whole	ADJ
easat-3042	210	10	human	human	ADJ
easat-3042	210	11	race	race	NOUN
easat-3042	210	12	,	,	PUNCT
easat-3042	210	13	with	with	ADP
easat-3042	210	14	carbon	carbon	NOUN
easat-3042	210	15	emissions	emission	NOUN
easat-3042	210	16	being	be	AUX
easat-3042	210	17	a	a	DET
easat-3042	210	18	primary	primary	ADJ
easat-3042	210	19	cause	cause	NOUN
easat-3042	210	20	.	.	PUNCT
easat-3042	211	1	many	many	ADJ
easat-3042	211	2	countries	country	NOUN
easat-3042	211	3	have	have	AUX
easat-3042	211	4	already	already	ADV
easat-3042	211	5	suffered	suffer	VERB
easat-3042	211	6	serious	serious	ADJ
easat-3042	211	7	damage	damage	NOUN
easat-3042	211	8	because	because	SCONJ
easat-3042	211	9	of	of	ADP
easat-3042	211	10	catastrophic	catastrophic	ADJ
easat-3042	211	11	weather	weather	NOUN
easat-3042	211	12	events	event	NOUN
easat-3042	211	13	triggered	trigger	VERB
easat-3042	211	14	by	by	ADP
easat-3042	211	15	climate	climate	NOUN
easat-3042	211	16	change	change	NOUN
easat-3042	211	17	,	,	PUNCT
easat-3042	211	18	which	which	PRON
easat-3042	211	19	has	have	VERB
easat-3042	211	20	a	a	DET
easat-3042	211	21	substantial	substantial	ADJ
easat-3042	211	22	effect	effect	NOUN
easat-3042	211	23	on	on	ADP
easat-3042	211	24	the	the	DET
easat-3042	211	25	operations	operation	NOUN
easat-3042	211	26	of	of	ADP
easat-3042	211	27	businesses	business	NOUN
easat-3042	211	28	.	.	PUNCT
easat-3042	212	1	firms	firm	NOUN
easat-3042	212	2	are	be	AUX
easat-3042	212	3	also	also	ADV
easat-3042	212	4	required	require	VERB
easat-3042	212	5	to	to	PART
easat-3042	212	6	deal	deal	VERB
easat-3042	212	7	with	with	ADP
easat-3042	212	8	climate	climate	NOUN
easat-3042	212	9	change	change	NOUN
easat-3042	212	10	in	in	ADP
easat-3042	212	11	a	a	DET
easat-3042	212	12	manner	manner	NOUN
easat-3042	212	13	that	that	PRON
easat-3042	212	14	aligns	align	VERB
easat-3042	212	15	with	with	ADP
easat-3042	212	16	the	the	DET
easat-3042	212	17	preferences	preference	NOUN
easat-3042	212	18	of	of	ADP
easat-3042	212	19	consumers	consumer	NOUN
easat-3042	212	20	and	and	CCONJ
easat-3042	212	21	firm	firm	ADJ
easat-3042	212	22	value	value	NOUN
easat-3042	212	23	.	.	PUNCT
easat-3042	213	1	this	this	DET
easat-3042	213	2	study	study	NOUN
easat-3042	213	3	contributes	contribute	VERB
easat-3042	213	4	to	to	ADP
easat-3042	213	5	existing	exist	VERB
easat-3042	213	6	literature	literature	NOUN
easat-3042	213	7	.	.	PUNCT
easat-3042	214	1	this	this	DET
easat-3042	214	2	research	research	NOUN
easat-3042	214	3	is	be	AUX
easat-3042	214	4	the	the	DET
easat-3042	214	5	first	first	ADJ
easat-3042	214	6	conducted	conduct	VERB
easat-3042	214	7	in	in	ADP
easat-3042	214	8	korea	korea	PROPN
easat-3042	214	9	specifically	specifically	ADV
easat-3042	214	10	to	to	PART
easat-3042	214	11	investigate	investigate	VERB
easat-3042	214	12	how	how	SCONJ
easat-3042	214	13	business	business	NOUN
easat-3042	214	14	strategy	strategy	NOUN
easat-3042	214	15	decisions	decision	NOUN
easat-3042	214	16	affect	affect	VERB
easat-3042	214	17	voluntary	voluntary	ADJ
easat-3042	214	18	disclosure	disclosure	NOUN
easat-3042	214	19	of	of	ADP
easat-3042	214	20	carbon	carbon	NOUN
easat-3042	214	21	emission	emission	NOUN
easat-3042	214	22	.	.	PUNCT
easat-3042	215	1	by	by	ADP
easat-3042	215	2	evaluating	evaluate	VERB
easat-3042	215	3	the	the	DET
easat-3042	215	4	impact	impact	NOUN
easat-3042	215	5	of	of	ADP
easat-3042	215	6	different	different	ADJ
easat-3042	215	7	businesses	business	NOUN
easat-3042	215	8	'	'	PART
easat-3042	215	9	voluntary	voluntary	ADJ
easat-3042	215	10	disclosure	disclosure	NOUN
easat-3042	215	11	and	and	CCONJ
easat-3042	215	12	determining	determine	VERB
easat-3042	215	13	which	which	DET
easat-3042	215	14	ones	one	NOUN
easat-3042	215	15	are	be	AUX
easat-3042	215	16	more	more	ADV
easat-3042	215	17	difficult	difficult	ADJ
easat-3042	215	18	to	to	PART
easat-3042	215	19	reproduce	reproduce	VERB
easat-3042	215	20	or	or	CCONJ
easat-3042	215	21	copy	copy	VERB
easat-3042	215	22	,	,	PUNCT
easat-3042	215	23	this	this	DET
easat-3042	215	24	article	article	NOUN
easat-3042	215	25	offers	offer	VERB
easat-3042	215	26	suggestions	suggestion	NOUN
easat-3042	215	27	on	on	ADP
easat-3042	215	28	how	how	SCONJ
easat-3042	215	29	businesses	business	NOUN
easat-3042	215	30	might	might	AUX
easat-3042	215	31	react	react	VERB
easat-3042	215	32	to	to	ADP
easat-3042	215	33	their	their	PRON
easat-3042	215	34	rivals	rival	NOUN
easat-3042	215	35	.	.	PUNCT
easat-3042	216	1	copyright	copyright	NOUN
easat-3042	216	2	:	:	PUNCT
easat-3042	216	3	©	©	PROPN
easat-3042	216	4	2024	2024	NUM
easat-3042	216	5	by	by	ADP
easat-3042	216	6	the	the	DET
easat-3042	216	7	authors	author	NOUN
easat-3042	216	8	.	.	PUNCT
easat-3042	217	1	this	this	DET
easat-3042	217	2	article	article	NOUN
easat-3042	217	3	is	be	AUX
easat-3042	217	4	an	an	DET
easat-3042	217	5	open	open	ADJ
easat-3042	217	6	access	access	NOUN
easat-3042	217	7	article	article	NOUN
easat-3042	217	8	distributed	distribute	VERB
easat-3042	217	9	under	under	ADP
easat-3042	217	10	the	the	DET
easat-3042	217	11	terms	term	NOUN
easat-3042	217	12	and	and	CCONJ
easat-3042	217	13	conditions	condition	NOUN
easat-3042	217	14	of	of	ADP
easat-3042	217	15	the	the	DET
easat-3042	217	16	creative	creative	ADJ
easat-3042	217	17	commons	common	NOUN
easat-3042	217	18	attribution	attribution	NOUN
easat-3042	217	19	(	(	PUNCT
easat-3042	217	20	cc	cc	NOUN
easat-3042	217	21	by	by	ADP
easat-3042	217	22	)	)	PUNCT
easat-3042	217	23	license	license	NOUN
easat-3042	217	24	(	(	PUNCT
easat-3042	217	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3042	217	26	)	)	PUNCT
easat-3042	217	27	.	.	PUNCT
easat-3042	218	1	references	reference	NOUN
easat-3042	218	2	[	[	X
easat-3042	218	3	1	1	NUM
easat-3042	218	4	]	]	X
easat-3042	218	5	beyer	beyer	PROPN
easat-3042	218	6	,	,	PUNCT
easat-3042	218	7	d.	d.	PROPN
easat-3042	218	8	a.	a.	PROPN
easat-3042	218	9	cohen	cohen	PROPN
easat-3042	218	10	,	,	PUNCT
easat-3042	218	11	t.	t.	PROPN
easat-3042	218	12	z.	z.	PROPN
easat-3042	218	13	lys	lys	PROPN
easat-3042	218	14	,	,	PUNCT
easat-3042	218	15	and	and	CCONJ
easat-3042	218	16	b.	b.	PROPN
easat-3042	218	17	r.	r.	PROPN
easat-3042	218	18	walther	walther	PROPN
easat-3042	218	19	.	.	PUNCT
easat-3042	219	1	“	"	PUNCT
easat-3042	219	2	the	the	DET
easat-3042	219	3	financial	financial	ADJ
easat-3042	219	4	reporting	reporting	NOUN
easat-3042	219	5	environment	environment	NOUN
easat-3042	219	6	:	:	PUNCT
easat-3042	219	7	review	review	NOUN
easat-3042	219	8	of	of	ADP
easat-3042	219	9	the	the	DET
easat-3042	219	10	recent	recent	ADJ
easat-3042	219	11	literature	literature	NOUN
easat-3042	219	12	,	,	PUNCT
easat-3042	219	13	”	"	PUNCT
easat-3042	219	14	journal	journal	NOUN
easat-3042	219	15	of	of	ADP
easat-3042	219	16	accounting	accounting	NOUN
easat-3042	219	17	and	and	CCONJ
easat-3042	219	18	economics	economic	NOUN
easat-3042	219	19	50	50	NUM
easat-3042	219	20	:	:	PUNCT
easat-3042	219	21	296	296	NUM
easat-3042	219	22	-	-	NUM
easat-3042	219	23	343	343	NUM
easat-3042	219	24	,	,	PUNCT
easat-3042	219	25	2010	2010	NUM
easat-3042	219	26	.	.	PUNCT
easat-3042	220	1	[	[	X
easat-3042	220	2	2	2	X
easat-3042	220	3	]	]	PUNCT
easat-3042	220	4	s.	s.	PROPN
easat-3042	220	5	armstrong	armstrong	PROPN
easat-3042	220	6	,	,	PUNCT
easat-3042	220	7	w.	w.	PROPN
easat-3042	220	8	r.	r.	PROPN
easat-3042	220	9	guay	guay	PROPN
easat-3042	220	10	,	,	PUNCT
easat-3042	220	11	and	and	CCONJ
easat-3042	220	12	j.	j.	PROPN
easat-3042	220	13	p.	p.	PROPN
easat-3042	220	14	weber	weber	PROPN
easat-3042	220	15	,	,	PUNCT
easat-3042	220	16	“	"	PUNCT
easat-3042	220	17	the	the	DET
easat-3042	220	18	role	role	NOUN
easat-3042	220	19	of	of	ADP
easat-3042	220	20	information	information	NOUN
easat-3042	220	21	and	and	CCONJ
easat-3042	220	22	financial	financial	ADJ
easat-3042	220	23	reporting	reporting	NOUN
easat-3042	220	24	in	in	ADP
easat-3042	220	25	corporate	corporate	ADJ
easat-3042	220	26	governance	governance	NOUN
easat-3042	220	27	and	and	CCONJ
easat-3042	220	28	debt	debt	NOUN
easat-3042	220	29	contracting	contracting	NOUN
easat-3042	220	30	,	,	PUNCT
easat-3042	220	31	”	"	PUNCT
easat-3042	220	32	journal	journal	NOUN
easat-3042	220	33	of	of	ADP
easat-3042	220	34	accounting	accounting	NOUN
easat-3042	220	35	and	and	CCONJ
easat-3042	220	36	economics	economic	NOUN
easat-3042	220	37	50	50	NUM
easat-3042	220	38	,	,	PUNCT
easat-3042	220	39	pp	pp	ADJ
easat-3042	220	40	.	.	PUNCT
easat-3042	221	1	179	179	NUM
easat-3042	221	2	-	-	SYM
easat-3042	221	3	234	234	NUM
easat-3042	221	4	,	,	PUNCT
easat-3042	221	5	2010	2010	NUM
easat-3042	221	6	.	.	PUNCT
easat-3042	222	1	[	[	X
easat-3042	222	2	3	3	X
easat-3042	222	3	]	]	X
easat-3042	222	4	d.	d.	PROPN
easat-3042	222	5	ittner	ittner	PROPN
easat-3042	222	6	,	,	PUNCT
easat-3042	222	7	d.	d.	PROPN
easat-3042	222	8	f.	f.	PROPN
easat-3042	222	9	larker	larker	PROPN
easat-3042	222	10	,	,	PUNCT
easat-3042	222	11	and	and	CCONJ
easat-3042	222	12	m.	m.	NOUN
easat-3042	222	13	v.	v.	ADP
easat-3042	222	14	rajan	rajan	PROPN
easat-3042	222	15	,	,	PUNCT
easat-3042	222	16	“	"	PUNCT
easat-3042	222	17	the	the	DET
easat-3042	222	18	use	use	NOUN
easat-3042	222	19	of	of	ADP
easat-3042	222	20	performance	performance	NOUN
easat-3042	222	21	measures	measure	NOUN
easat-3042	222	22	in	in	ADP
easat-3042	222	23	annual	annual	ADJ
easat-3042	222	24	bonus	bonus	NOUN
easat-3042	222	25	contracts	contract	NOUN
easat-3042	222	26	,	,	PUNCT
easat-3042	222	27	”	"	PUNCT
easat-3042	222	28	the	the	DET
easat-3042	222	29	accounting	accounting	NOUN
easat-3042	222	30	review	review	NOUN
easat-3042	222	31	,	,	PUNCT
easat-3042	222	32	72	72	NUM
easat-3042	222	33	,	,	PUNCT
easat-3042	222	34	2	2	NUM
easat-3042	222	35	,	,	PUNCT
easat-3042	222	36	pp	pp	ADJ
easat-3042	222	37	.	.	PUNCT
easat-3042	223	1	231	231	NUM
easat-3042	223	2	-	-	SYM
easat-3042	223	3	255	255	NUM
easat-3042	223	4	,	,	PUNCT
easat-3042	223	5	1997	1997	NUM
easat-3042	223	6	.	.	PUNCT
easat-3042	224	1	[	[	X
easat-3042	224	2	4	4	X
easat-3042	224	3	]	]	X
easat-3042	224	4	saka	saka	NOUN
easat-3042	224	5	,	,	PUNCT
easat-3042	224	6	and	and	CCONJ
easat-3042	224	7	t.	t.	NOUN
easat-3042	224	8	oshika	oshika	NOUN
easat-3042	224	9	,	,	PUNCT
easat-3042	224	10	“	"	PUNCT
easat-3042	224	11	disclosure	disclosure	NOUN
easat-3042	224	12	effects	effect	NOUN
easat-3042	224	13	,	,	PUNCT
easat-3042	224	14	carbon	carbon	NOUN
easat-3042	224	15	emissions	emission	NOUN
easat-3042	224	16	and	and	CCONJ
easat-3042	224	17	corporate	corporate	ADJ
easat-3042	224	18	value	value	NOUN
easat-3042	224	19	,	,	PUNCT
easat-3042	224	20	”	"	PUNCT
easat-3042	224	21	sustainability	sustainability	NOUN
easat-3042	224	22	accounting	accounting	NOUN
easat-3042	224	23	,	,	PUNCT
easat-3042	224	24	management	management	NOUN
easat-3042	224	25	and	and	CCONJ
easat-3042	224	26	policy	policy	NOUN
easat-3042	224	27	journal	journal	NOUN
easat-3042	224	28	,	,	PUNCT
easat-3042	224	29	5	5	NUM
easat-3042	224	30	,	,	PUNCT
easat-3042	224	31	1	1	NUM
easat-3042	224	32	,	,	PUNCT
easat-3042	224	33	pp.22	pp.22	NOUN
easat-3042	224	34	-	-	PUNCT
easat-3042	224	35	45	45	NUM
easat-3042	224	36	,	,	PUNCT
easat-3042	224	37	2014	2014	NUM
easat-3042	224	38	.	.	PUNCT
easat-3042	225	1	[	[	X
easat-3042	225	2	5	5	NUM
easat-3042	225	3	]	]	PUNCT
easat-3042	225	4	higgins	higgins	PROPN
easat-3042	225	5	,	,	PUNCT
easat-3042	225	6	t.	t.	PROPN
easat-3042	225	7	c.	c.	PROPN
easat-3042	225	8	omer	omer	PROPN
easat-3042	225	9	,	,	PUNCT
easat-3042	225	10	and	and	CCONJ
easat-3042	225	11	j.	j.	PROPN
easat-3042	225	12	d.	d.	PROPN
easat-3042	225	13	phillips	phillips	PROPN
easat-3042	225	14	,	,	PUNCT
easat-3042	225	15	“	"	PUNCT
easat-3042	225	16	the	the	DET
easat-3042	225	17	influence	influence	NOUN
easat-3042	225	18	of	of	ADP
easat-3042	225	19	a	a	DET
easat-3042	225	20	firm	firm	NOUN
easat-3042	225	21	’s	’s	PART
easat-3042	225	22	business	business	NOUN
easat-3042	225	23	strategy	strategy	NOUN
easat-3042	225	24	on	on	ADP
easat-3042	225	25	its	its	PRON
easat-3042	225	26	tax	tax	NOUN
easat-3042	225	27	aggressiveness	aggressiveness	NOUN
easat-3042	225	28	,	,	PUNCT
easat-3042	225	29	”	"	PUNCT
easat-3042	225	30	contemporary	contemporary	ADJ
easat-3042	225	31	accounting	accounting	NOUN
easat-3042	225	32	research	research	NOUN
easat-3042	225	33	,	,	PUNCT
easat-3042	225	34	32	32	NUM
easat-3042	225	35	,	,	PUNCT
easat-3042	225	36	2	2	NUM
easat-3042	225	37	,	,	PUNCT
easat-3042	225	38	pp	pp	ADJ
easat-3042	225	39	.	.	PUNCT
easat-3042	225	40	674－702	674－702	NUM
easat-3042	225	41	,	,	PUNCT
easat-3042	225	42	2015	2015	NUM
easat-3042	225	43	.	.	PUNCT
easat-3042	226	1	[	[	X
easat-3042	226	2	6	6	NUM
easat-3042	226	3	]	]	PUNCT
easat-3042	226	4	m.	m.	NOUN
easat-3042	226	5	matsumura	matsumura	ADV
easat-3042	226	6	,	,	PUNCT
easat-3042	226	7	,	,	PUNCT
easat-3042	226	8	r.	r.	PROPN
easat-3042	226	9	prakash	prakash	PROPN
easat-3042	226	10	,	,	PUNCT
easat-3042	226	11	and	and	CCONJ
easat-3042	226	12	s.	s.	PROPN
easat-3042	226	13	c.	c.	PROPN
easat-3042	226	14	vera	vera	PROPN
easat-3042	226	15	-	-	PUNCT
easat-3042	226	16	munoz	munoz	PROPN
easat-3042	226	17	,	,	PUNCT
easat-3042	226	18	“	"	PUNCT
easat-3042	226	19	firm	firm	ADJ
easat-3042	226	20	-	-	PUNCT
easat-3042	226	21	value	value	NOUN
easat-3042	226	22	effects	effect	NOUN
easat-3042	226	23	of	of	ADP
easat-3042	226	24	carbon	carbon	NOUN
easat-3042	226	25	emissions	emission	NOUN
easat-3042	226	26	and	and	CCONJ
easat-3042	226	27	carbon	carbon	NOUN
easat-3042	226	28	disclosures	disclosure	NOUN
easat-3042	226	29	,	,	PUNCT
easat-3042	226	30	”	"	PUNCT
easat-3042	226	31	the	the	DET
easat-3042	226	32	accounting	accounting	NOUN
easat-3042	226	33	review	review	NOUN
easat-3042	226	34	,	,	PUNCT
easat-3042	226	35	89	89	NUM
easat-3042	226	36	,	,	PUNCT
easat-3042	226	37	2	2	NUM
easat-3042	226	38	,	,	PUNCT
easat-3042	226	39	pp	pp	ADJ
easat-3042	226	40	.	.	PUNCT
easat-3042	227	1	695	695	NUM
easat-3042	227	2	-	-	SYM
easat-3042	227	3	724	724	NUM
easat-3042	227	4	,	,	PUNCT
easat-3042	227	5	2014	2014	NUM
easat-3042	227	6	.	.	PUNCT
easat-3042	228	1	[	[	X
easat-3042	228	2	7	7	X
easat-3042	228	3	]	]	X
easat-3042	228	4	e.	e.	PROPN
easat-3042	228	5	romar	romar	PROPN
easat-3042	228	6	,	,	PUNCT
easat-3042	228	7	“	"	PUNCT
easat-3042	228	8	snapshots	snapshot	NOUN
easat-3042	228	9	of	of	ADP
easat-3042	228	10	the	the	DET
easat-3042	228	11	future	future	NOUN
easat-3042	228	12	:	:	PUNCT
easat-3042	228	13	darfur	darfur	PROPN
easat-3042	228	14	,	,	PUNCT
easat-3042	228	15	katrina	katrina	PROPN
easat-3042	228	16	,	,	PUNCT
easat-3042	228	17	and	and	CCONJ
easat-3042	228	18	maple	maple	NOUN
easat-3042	228	19	sugar	sugar	NOUN
easat-3042	228	20	(	(	PUNCT
easat-3042	228	21	climate	climate	NOUN
easat-3042	228	22	change	change	NOUN
easat-3042	228	23	,	,	PUNCT
easat-3042	228	24	the	the	DET
easat-3042	228	25	less	less	ADV
easat-3042	228	26	well	well	ADV
easat-3042	228	27	-	-	PUNCT
easat-3042	228	28	off	off	NOUN
easat-3042	228	29	and	and	CCONJ
easat-3042	228	30	business	business	NOUN
easat-3042	228	31	ethics	ethic	NOUN
easat-3042	228	32	)	)	PUNCT
easat-3042	228	33	,	,	PUNCT
easat-3042	228	34	”	"	PUNCT
easat-3042	228	35	journal	journal	NOUN
easat-3042	228	36	of	of	ADP
easat-3042	228	37	business	business	NOUN
easat-3042	228	38	ethics	ethic	NOUN
easat-3042	228	39	,	,	PUNCT
easat-3042	228	40	85	85	NUM
easat-3042	228	41	,	,	PUNCT
easat-3042	228	42	1	1	NUM
easat-3042	228	43	,	,	PUNCT
easat-3042	228	44	pp	pp	ADJ
easat-3042	228	45	.	.	PUNCT
easat-3042	229	1	121–132	121–132	NUM
easat-3042	229	2	,	,	PUNCT
easat-3042	229	3	2009	2009	NUM
easat-3042	229	4	.	.	PUNCT
easat-3042	230	1	[	[	X
easat-3042	230	2	8	8	NUM
easat-3042	230	3	]	]	X
easat-3042	230	4	d.	d.	PROPN
easat-3042	230	5	choi	choi	PROPN
easat-3042	230	6	,	,	PUNCT
easat-3042	230	7	k.	k.	PROPN
easat-3042	230	8	s.	s.	PROPN
easat-3042	230	9	kim	kim	PROPN
easat-3042	230	10	,	,	PUNCT
easat-3042	230	11	and	and	CCONJ
easat-3042	230	12	h.	h.	PROPN
easat-3042	230	13	s.	s.	PROPN
easat-3042	230	14	ryu	ryu	PROPN
easat-3042	230	15	,	,	PUNCT
easat-3042	230	16	“	"	PUNCT
easat-3042	230	17	business	business	NOUN
easat-3042	230	18	strategy	strategy	NOUN
easat-3042	230	19	and	and	CCONJ
easat-3042	230	20	earnings	earning	NOUN
easat-3042	230	21	management	management	NOUN
easat-3042	230	22	,	,	PUNCT
easat-3042	230	23	”	"	PUNCT
easat-3042	230	24	korean	korean	ADJ
easat-3042	230	25	accounting	accounting	PROPN
easat-3042	230	26	review	review	PROPN
easat-3042	230	27	,	,	PUNCT
easat-3042	230	28	42	42	NUM
easat-3042	230	29	,	,	PUNCT
easat-3042	230	30	1	1	NUM
easat-3042	230	31	,	,	PUNCT
easat-3042	230	32	pp	pp	ADJ
easat-3042	230	33	.	.	PUNCT
easat-3042	231	1	1	1	NUM
easat-3042	231	2	-	-	SYM
easat-3042	231	3	62	62	NUM
easat-3042	231	4	,	,	PUNCT
easat-3042	231	5	2017	2017	NUM
easat-3042	231	6	.	.	PUNCT
easat-3042	232	1	[	[	X
easat-3042	232	2	9	9	NUM
easat-3042	232	3	]	]	PUNCT
easat-3042	232	4	heal	heal	NOUN
easat-3042	232	5	,	,	PUNCT
easat-3042	232	6	“	"	PUNCT
easat-3042	232	7	corporate	corporate	ADJ
easat-3042	232	8	social	social	ADJ
easat-3042	232	9	responsibility	responsibility	NOUN
easat-3042	232	10	:	:	PUNCT
easat-3042	232	11	an	an	DET
easat-3042	232	12	economic	economic	ADJ
easat-3042	232	13	and	and	CCONJ
easat-3042	232	14	financial	financial	ADJ
easat-3042	232	15	framework	framework	NOUN
easat-3042	232	16	,	,	PUNCT
easat-3042	232	17	”	"	PUNCT
easat-3042	232	18	working	work	VERB
easat-3042	232	19	paper	paper	NOUN
easat-3042	232	20	,	,	PUNCT
easat-3042	232	21	2005	2005	NUM
easat-3042	232	22	.	.	PUNCT
easat-3042	233	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3042	233	2	4817	4817	PROPN
easat-3042	233	3	edelweiss	edelweiss	PROPN
easat-3042	233	4	applied	apply	VERB
easat-3042	233	5	science	science	NOUN
easat-3042	233	6	and	and	CCONJ
easat-3042	233	7	technology	technology	NOUN
easat-3042	233	8	issn	issn	PROPN
easat-3042	233	9	:	:	PUNCT
easat-3042	233	10	2576	2576	NUM
easat-3042	233	11	-	-	SYM
easat-3042	233	12	8484	8484	NUM
easat-3042	233	13	vol	vol	NOUN
easat-3042	233	14	.	.	PROPN
easat-3042	233	15	8	8	NUM
easat-3042	233	16	,	,	PUNCT
easat-3042	233	17	no	no	INTJ
easat-3042	233	18	.	.	NOUN
easat-3042	234	1	6	6	NUM
easat-3042	234	2	:	:	SYM
easat-3042	234	3	4809	4809	NUM
easat-3042	234	4	-	-	SYM
easat-3042	234	5	4817	4817	NUM
easat-3042	234	6	,	,	PUNCT
easat-3042	234	7	2024	2024	NUM
easat-3042	234	8	doi	doi	NOUN
easat-3042	234	9	:	:	PUNCT
easat-3042	234	10	10.55214/25768484.v8i6.3042	10.55214/25768484.v8i6.3042	NUM
easat-3042	234	11	©	©	PROPN
easat-3042	234	12	2024	2024	NUM
easat-3042	234	13	by	by	ADP
easat-3042	234	14	the	the	DET
easat-3042	234	15	author	author	NOUN
easat-3042	234	16	;	;	PUNCT
easat-3042	234	17	licensee	licensee	PROPN
easat-3042	234	18	learning	learning	NOUN
easat-3042	234	19	gate	gate	NOUN
easat-3042	235	1	[	[	X
easat-3042	235	2	10	10	NUM
easat-3042	235	3	]	]	PUNCT
easat-3042	235	4	m.	m.	PROPN
easat-3042	235	5	e.	e.	PROPN
easat-3042	235	6	barth	barth	PROPN
easat-3042	235	7	,	,	PUNCT
easat-3042	235	8	and	and	CCONJ
easat-3042	235	9	m.	m.	PROPN
easat-3042	235	10	f.	f.	PROPN
easat-3042	235	11	mcnichols	mcnichols	PROPN
easat-3042	235	12	,	,	PUNCT
easat-3042	235	13	“	"	PUNCT
easat-3042	235	14	estimation	estimation	NOUN
easat-3042	235	15	and	and	CCONJ
easat-3042	235	16	market	market	NOUN
easat-3042	235	17	valuation	valuation	NOUN
easat-3042	235	18	of	of	ADP
easat-3042	235	19	environmental	environmental	ADJ
easat-3042	235	20	liabilities	liability	NOUN
easat-3042	235	21	relating	relate	VERB
easat-3042	235	22	to	to	ADP
easat-3042	235	23	superfund	superfund	NOUN
easat-3042	235	24	sites	site	NOUN
easat-3042	235	25	,	,	PUNCT
easat-3042	235	26	”	"	PUNCT
easat-3042	235	27	journal	journal	NOUN
easat-3042	235	28	of	of	ADP
easat-3042	235	29	accounting	accounting	NOUN
easat-3042	235	30	research	research	NOUN
easat-3042	235	31	32	32	NUM
easat-3042	235	32	(	(	PUNCT
easat-3042	235	33	supplement	supplement	NOUN
easat-3042	235	34	)	)	PUNCT
easat-3042	235	35	,	,	PUNCT
easat-3042	235	36	pp.177–209	pp.177–209	NOUN
easat-3042	235	37	,	,	PUNCT
easat-3042	235	38	1994	1994	NUM
easat-3042	235	39	.	.	PUNCT
easat-3042	236	1	[	[	X
easat-3042	236	2	11	11	NUM
easat-3042	236	3	]	]	PUNCT
easat-3042	236	4	m.	m.	NOUN
easat-3042	236	5	oh	oh	INTJ
easat-3042	236	6	,	,	PUNCT
easat-3042	236	7	and	and	CCONJ
easat-3042	236	8	s.	s.	PROPN
easat-3042	236	9	b.	b.	PROPN
easat-3042	236	10	park	park	PROPN
easat-3042	236	11	,	,	PUNCT
easat-3042	236	12	“	"	PUNCT
easat-3042	236	13	the	the	DET
easat-3042	236	14	effect	effect	NOUN
easat-3042	236	15	of	of	ADP
easat-3042	236	16	voluntary	voluntary	ADJ
easat-3042	236	17	disclosure	disclosure	NOUN
easat-3042	236	18	of	of	ADP
easat-3042	236	19	the	the	DET
easat-3042	236	20	schedule	schedule	NOUN
easat-3042	236	21	of	of	ADP
easat-3042	236	22	manufacturing	manufacturing	NOUN
easat-3042	236	23	cost	cost	NOUN
easat-3042	236	24	on	on	ADP
easat-3042	236	25	audit	audit	NOUN
easat-3042	236	26	report	report	NOUN
easat-3042	236	27	lag	lag	NOUN
easat-3042	236	28	,	,	PUNCT
easat-3042	236	29	”	"	PUNCT
easat-3042	236	30	review	review	NOUN
easat-3042	236	31	of	of	ADP
easat-3042	236	32	accounting	accounting	NOUN
easat-3042	236	33	and	and	CCONJ
easat-3042	236	34	policy	policy	NOUN
easat-3042	236	35	studies	study	NOUN
easat-3042	236	36	,	,	PUNCT
easat-3042	236	37	26	26	NUM
easat-3042	236	38	,	,	PUNCT
easat-3042	236	39	4	4	NUM
easat-3042	236	40	,	,	PUNCT
easat-3042	236	41	pp	pp	ADJ
easat-3042	236	42	.	.	PUNCT
easat-3042	237	1	135	135	NUM
easat-3042	237	2	-	-	SYM
easat-3042	237	3	166	166	NUM
easat-3042	237	4	,	,	PUNCT
easat-3042	237	5	2021	2021	NUM
easat-3042	237	6	.	.	PUNCT
easat-3042	238	1	[	[	X
easat-3042	238	2	12	12	NUM
easat-3042	238	3	]	]	X
easat-3042	238	4	iigcc	iigcc	NOUN
easat-3042	238	5	.	.	PUNCT
easat-3042	238	6	2021	2021	NUM
easat-3042	238	7	.	.	PUNCT
easat-3042	239	1	iigcc	iigcc	NOUN
easat-3042	239	2	members	member	NOUN
easat-3042	239	3	representing	represent	VERB
easat-3042	239	4	usd	usd	NOUN
easat-3042	239	5	10	10	NUM
easat-3042	239	6	trillion	trillion	NUM
easat-3042	239	7	in	in	ADP
easat-3042	239	8	assets	asset	NOUN
easat-3042	239	9	set	set	VERB
easat-3042	239	10	out	out	ADP
easat-3042	239	11	their	their	PRON
easat-3042	239	12	expectations	expectation	NOUN
easat-3042	239	13	of	of	ADP
easat-3042	239	14	companies	company	NOUN
easat-3042	239	15	on	on	ADP
easat-3042	239	16	tacking	tack	VERB
easat-3042	239	17	physical	physical	ADJ
easat-3042	239	18	climate	climate	NOUN
easat-3042	239	19	risks	risk	NOUN
easat-3042	239	20	.	.	PUNCT
easat-3042	240	1	retrieved	retrieve	VERB
easat-3042	240	2	from	from	ADP
easat-3042	240	3	https://www.iigcc.org/media-centre/iigcc-members-representing-usd-10-trillion-inassets-set-out-their-expectations-of-companies-on-tackling-physical-climate-risks	https://www.iigcc.org/media-centre/iigcc-members-representing-usd-10-trillion-inassets-set-out-their-expectations-of-companies-on-tackling-physical-climate-risk	NOUN
easat-3042	240	4	accessed	access	VERB
easat-3042	240	5	august	august	PROPN
easat-3042	240	6	,	,	PUNCT
easat-3042	240	7	31st	31st	NOUN
easat-3042	240	8	,	,	PUNCT
easat-3042	240	9	2024	2024	NUM
easat-3042	240	10	[	[	X
easat-3042	240	11	13	13	NUM
easat-3042	240	12	]	]	X
easat-3042	240	13	c.	c.	NOUN
easat-3042	240	14	byun	byun	PROPN
easat-3042	240	15	,	,	PUNCT
easat-3042	240	16	and	and	CCONJ
easat-3042	240	17	h.	h.	PROPN
easat-3042	240	18	w.	w.	PROPN
easat-3042	240	19	yi	yi	PROPN
easat-3042	240	20	,	,	PUNCT
easat-3042	240	21	“	"	PUNCT
easat-3042	240	22	the	the	DET
easat-3042	240	23	korea	korea	PROPN
easat-3042	240	24	certified	certify	VERB
easat-3042	240	25	emission	emission	NOUN
easat-3042	240	26	reduction	reduction	NOUN
easat-3042	240	27	and	and	CCONJ
easat-3042	240	28	the	the	DET
easat-3042	240	29	market	market	NOUN
easat-3042	240	30	response	response	NOUN
easat-3042	240	31	,	,	PUNCT
easat-3042	240	32	”	"	PUNCT
easat-3042	240	33	the	the	DET
easat-3042	240	34	journal	journal	NOUN
easat-3042	240	35	of	of	ADP
easat-3042	240	36	eurasian	eurasian	ADJ
easat-3042	240	37	studies	study	NOUN
easat-3042	240	38	,	,	PUNCT
easat-3042	240	39	9	9	NUM
easat-3042	240	40	,	,	PUNCT
easat-3042	240	41	2	2	NUM
easat-3042	240	42	,	,	PUNCT
easat-3042	240	43	pp	pp	ADJ
easat-3042	240	44	.	.	PUNCT
easat-3042	241	1	1	1	NUM
easat-3042	241	2	-	-	SYM
easat-3042	241	3	26	26	NUM
easat-3042	241	4	,	,	PUNCT
easat-3042	241	5	2012	2012	NUM
easat-3042	241	6	.	.	PUNCT
easat-3042	242	1	[	[	X
easat-3042	242	2	14	14	NUM
easat-3042	242	3	]	]	X
easat-3042	242	4	jung	jung	PROPN
easat-3042	242	5	,	,	PUNCT
easat-3042	242	6	k.	k.	PROPN
easat-3042	242	7	herbohn	herbohn	PROPN
easat-3042	242	8	,	,	PUNCT
easat-3042	242	9	and	and	CCONJ
easat-3042	242	10	p.	p.	PROPN
easat-3042	242	11	clarkson	clarkson	PROPN
easat-3042	242	12	,	,	PUNCT
easat-3042	242	13	2016	2016	NUM
easat-3042	242	14	.	.	PUNCT
easat-3042	243	1	“	"	PUNCT
easat-3042	243	2	carbon	carbon	NOUN
easat-3042	243	3	risk	risk	NOUN
easat-3042	243	4	,	,	PUNCT
easat-3042	243	5	carbon	carbon	NOUN
easat-3042	243	6	risk	risk	NOUN
easat-3042	243	7	awareness	awareness	NOUN
easat-3042	243	8	and	and	CCONJ
easat-3042	243	9	the	the	DET
easat-3042	243	10	cost	cost	NOUN
easat-3042	243	11	of	of	ADP
easat-3042	243	12	debt	debt	NOUN
easat-3042	243	13	financing	financing	NOUN
easat-3042	243	14	,	,	PUNCT
easat-3042	243	15	”	"	PUNCT
easat-3042	243	16	journal	journal	NOUN
easat-3042	243	17	of	of	ADP
easat-3042	243	18	business	business	NOUN
easat-3042	243	19	ethics	ethic	NOUN
easat-3042	243	20	,	,	PUNCT
easat-3042	243	21	first	first	ADV
easat-3042	243	22	online	online	ADV
easat-3042	243	23	:	:	PUNCT
easat-3042	243	24	28	28	NUM
easat-3042	243	25	may	may	AUX
easat-3042	243	26	[	[	X
easat-3042	243	27	15	15	NUM
easat-3042	243	28	]	]	X
easat-3042	243	29	j.	j.	PROPN
easat-3042	243	30	galbreath	galbreath	PROPN
easat-3042	243	31	,	,	PUNCT
easat-3042	243	32	“	"	PUNCT
easat-3042	243	33	to	to	ADP
easat-3042	243	34	what	what	DET
easat-3042	243	35	extent	extent	NOUN
easat-3042	243	36	is	be	AUX
easat-3042	243	37	business	business	NOUN
easat-3042	243	38	responding	respond	VERB
easat-3042	243	39	to	to	ADP
easat-3042	243	40	climate	climate	NOUN
easat-3042	243	41	change	change	NOUN
easat-3042	243	42	?	?	PUNCT
easat-3042	244	1	evidence	evidence	NOUN
easat-3042	244	2	from	from	ADP
easat-3042	244	3	a	a	DET
easat-3042	244	4	global	global	ADJ
easat-3042	244	5	wine	wine	NOUN
easat-3042	244	6	producer	producer	NOUN
easat-3042	244	7	,	,	PUNCT
easat-3042	244	8	”	"	PUNCT
easat-3042	244	9	journal	journal	NOUN
easat-3042	244	10	of	of	ADP
easat-3042	244	11	business	business	NOUN
easat-3042	244	12	ethics	ethic	NOUN
easat-3042	244	13	,	,	PUNCT
easat-3042	244	14	104	104	NUM
easat-3042	244	15	,	,	PUNCT
easat-3042	244	16	3	3	NUM
easat-3042	244	17	,	,	PUNCT
easat-3042	244	18	pp	pp	ADJ
easat-3042	244	19	.	.	PUNCT
easat-3042	245	1	421–432	421–432	NUM
easat-3042	245	2	,	,	PUNCT
easat-3042	245	3	2011	2011	NUM
easat-3042	245	4	.	.	PUNCT
easat-3042	246	1	[	[	X
easat-3042	246	2	16	16	NUM
easat-3042	246	3	]	]	PUNCT
easat-3042	246	4	j.	j.	PROPN
easat-3042	246	5	s.	s.	PROPN
easat-3042	246	6	choi	choi	PROPN
easat-3042	246	7	,	,	PUNCT
easat-3042	246	8	and	and	CCONJ
easat-3042	246	9	j.	j.	PROPN
easat-3042	246	10	h.	h.	PROPN
easat-3042	246	11	noh	noh	PROPN
easat-3042	246	12	,	,	PUNCT
easat-3042	246	13	“	"	PUNCT
easat-3042	246	14	usefulness	usefulness	NOUN
easat-3042	246	15	of	of	ADP
easat-3042	246	16	voluntarily	voluntarily	ADV
easat-3042	246	17	disclosed	disclose	VERB
easat-3042	246	18	carbon	carbon	NOUN
easat-3042	246	19	emissions	emission	NOUN
easat-3042	246	20	information	information	NOUN
easat-3042	246	21	,	,	PUNCT
easat-3042	246	22	”	"	PUNCT
easat-3042	246	23	korean	korean	ADJ
easat-3042	246	24	accounting	accounting	PROPN
easat-3042	246	25	journal	journal	PROPN
easat-3042	246	26	,	,	PUNCT
easat-3042	246	27	41	41	NUM
easat-3042	246	28	,	,	PUNCT
easat-3042	246	29	6	6	NUM
easat-3042	246	30	,	,	PUNCT
easat-3042	246	31	pp	pp	ADJ
easat-3042	246	32	.	.	PUNCT
easat-3042	247	1	105	105	NUM
easat-3042	247	2	-	-	SYM
easat-3042	247	3	157	157	NUM
easat-3042	247	4	,	,	PUNCT
easat-3042	247	5	2016	2016	NUM
easat-3042	247	6	.	.	PUNCT
easat-3042	248	1	[	[	X
easat-3042	248	2	17	17	NUM
easat-3042	248	3	]	]	PUNCT
easat-3042	248	4	a.	a.	PROPN
easat-3042	248	5	bentley	bentley	PROPN
easat-3042	248	6	,	,	PUNCT
easat-3042	248	7	t.	t.	PROPN
easat-3042	248	8	c.	c.	PROPN
easat-3042	248	9	omer	omer	PROPN
easat-3042	248	10	,	,	PUNCT
easat-3042	248	11	and	and	CCONJ
easat-3042	248	12	n.	n.	PROPN
easat-3042	248	13	y.	y.	PROPN
easat-3042	248	14	sharp	sharp	PROPN
easat-3042	248	15	,	,	PUNCT
easat-3042	248	16	“	"	PUNCT
easat-3042	248	17	business	business	NOUN
easat-3042	248	18	strategy	strategy	NOUN
easat-3042	248	19	,	,	PUNCT
easat-3042	248	20	audit	audit	NOUN
easat-3042	248	21	fees	fee	NOUN
easat-3042	248	22	and	and	CCONJ
easat-3042	248	23	financial	financial	ADJ
easat-3042	248	24	reporting	reporting	NOUN
easat-3042	248	25	irregularities	irregularity	NOUN
easat-3042	248	26	,	,	PUNCT
easat-3042	248	27	”	"	PUNCT
easat-3042	248	28	contemporary	contemporary	ADJ
easat-3042	248	29	accounting	accounting	NOUN
easat-3042	248	30	research	research	NOUN
easat-3042	248	31	,	,	PUNCT
easat-3042	248	32	30	30	NUM
easat-3042	248	33	,	,	PUNCT
easat-3042	248	34	2	2	NUM
easat-3042	248	35	,	,	PUNCT
easat-3042	248	36	pp	pp	ADJ
easat-3042	248	37	.	.	PUNCT
easat-3042	248	38	78－817	78－817	NUM
easat-3042	248	39	,	,	PUNCT
easat-3042	248	40	2013	2013	NUM
easat-3042	248	41	[	[	X
easat-3042	248	42	18	18	NUM
easat-3042	248	43	]	]	PUNCT
easat-3042	248	44	k.	k.	PROPN
easat-3042	248	45	campbell	campbell	PROPN
easat-3042	248	46	,	,	PUNCT
easat-3042	248	47	s.	s.	PROPN
easat-3042	248	48	e.	e.	PROPN
easat-3042	248	49	sefcik	sefcik	PROPN
easat-3042	248	50	,	,	PUNCT
easat-3042	248	51	and	and	CCONJ
easat-3042	248	52	n.	n.	PROPN
easat-3042	248	53	s.	s.	PROPN
easat-3042	248	54	soderstrom	soderstrom	PROPN
easat-3042	248	55	,	,	PUNCT
easat-3042	248	56	“	"	PUNCT
easat-3042	248	57	site	site	NOUN
easat-3042	248	58	uncertainty	uncertainty	NOUN
easat-3042	248	59	,	,	PUNCT
easat-3042	248	60	allocation	allocation	NOUN
easat-3042	248	61	uncertainty	uncertainty	NOUN
easat-3042	248	62	,	,	PUNCT
easat-3042	248	63	and	and	CCONJ
easat-3042	248	64	superfund	superfund	PROPN
easat-3042	248	65	liability	liability	NOUN
easat-3042	248	66	valuation	valuation	NOUN
easat-3042	248	67	,	,	PUNCT
easat-3042	248	68	”	"	PUNCT
easat-3042	248	69	journal	journal	NOUN
easat-3042	248	70	of	of	ADP
easat-3042	248	71	accounting	accounting	NOUN
easat-3042	248	72	and	and	CCONJ
easat-3042	248	73	public	public	ADJ
easat-3042	248	74	policy	policy	NOUN
easat-3042	248	75	,	,	PUNCT
easat-3042	248	76	17	17	NUM
easat-3042	248	77	,	,	PUNCT
easat-3042	248	78	pp	pp	ADJ
easat-3042	248	79	.	.	PUNCT
easat-3042	249	1	331–366	331–366	NUM
easat-3042	249	2	,	,	PUNCT
easat-3042	249	3	1998	1998	NUM
easat-3042	249	4	.	.	PUNCT
easat-3042	250	1	[	[	X
easat-3042	250	2	19	19	NUM
easat-3042	250	3	]	]	PUNCT
easat-3042	250	4	k.	k.	PROPN
easat-3042	250	5	h.	h.	PROPN
easat-3042	250	6	chung	chung	PROPN
easat-3042	250	7	,	,	PUNCT
easat-3042	250	8	k.	k.	PROPN
easat-3042	250	9	h.	h.	PROPN
easat-3042	250	10	,	,	PUNCT
easat-3042	250	11	and	and	CCONJ
easat-3042	250	12	s.	s.	PROPN
easat-3042	250	13	w.	w.	PROPN
easat-3042	250	14	pruitt	pruitt	PROPN
easat-3042	250	15	,	,	PUNCT
easat-3042	250	16	“	"	PUNCT
easat-3042	250	17	a	a	DET
easat-3042	250	18	simple	simple	ADJ
easat-3042	250	19	approximation	approximation	NOUN
easat-3042	250	20	of	of	ADP
easat-3042	250	21	tobin	tobin	PROPN
easat-3042	250	22	q	q	PROPN
easat-3042	250	23	,	,	PUNCT
easat-3042	250	24	”	"	PUNCT
easat-3042	250	25	financial	financial	ADJ
easat-3042	250	26	management	management	NOUN
easat-3042	250	27	,	,	PUNCT
easat-3042	250	28	23	23	NUM
easat-3042	250	29	,	,	PUNCT
easat-3042	250	30	3	3	NUM
easat-3042	250	31	,	,	PUNCT
easat-3042	250	32	pp.70	pp.70	NOUN
easat-3042	250	33	-	-	PUNCT
easat-3042	250	34	74	74	NUM
easat-3042	250	35	,	,	PUNCT
easat-3042	250	36	1994	1994	NUM
easat-3042	250	37	.	.	PUNCT
easat-3042	251	1	[	[	X
easat-3042	251	2	20	20	NUM
easat-3042	251	3	]	]	PUNCT
easat-3042	251	4	k.	k.	PROPN
easat-3042	251	5	s.	s.	PROPN
easat-3042	251	6	lee	lee	PROPN
easat-3042	251	7	,	,	PUNCT
easat-3042	251	8	and	and	CCONJ
easat-3042	251	9	s.	s.	PROPN
easat-3042	251	10	i.	i.	PROPN
easat-3042	251	11	joen	joen	PROPN
easat-3042	251	12	,	,	PUNCT
easat-3042	251	13	“	"	PUNCT
easat-3042	251	14	the	the	DET
easat-3042	251	15	effects	effect	NOUN
easat-3042	251	16	of	of	ADP
easat-3042	251	17	carbon	carbon	NOUN
easat-3042	251	18	emission	emission	NOUN
easat-3042	251	19	information	information	NOUN
easat-3042	251	20	on	on	ADP
easat-3042	251	21	firm	firm	ADJ
easat-3042	251	22	value	value	NOUN
easat-3042	251	23	,	,	PUNCT
easat-3042	251	24	”	"	PUNCT
easat-3042	251	25	journal	journal	NOUN
easat-3042	251	26	of	of	ADP
easat-3042	251	27	environmental	environmental	ADJ
easat-3042	251	28	policy	policy	NOUN
easat-3042	251	29	and	and	CCONJ
easat-3042	251	30	administration	administration	NOUN
easat-3042	251	31	6	6	NUM
easat-3042	251	32	:	:	SYM
easat-3042	251	33	69	69	NUM
easat-3042	251	34	-	-	SYM
easat-3042	251	35	98	98	NUM
easat-3042	251	36	,	,	PUNCT
easat-3042	251	37	2019	2019	NUM
easat-3042	251	38	.	.	PUNCT
easat-3042	252	1	[	[	X
easat-3042	252	2	21	21	NUM
easat-3042	252	3	]	]	X
easat-3042	252	4	wang	wang	PROPN
easat-3042	252	5	,	,	PUNCT
easat-3042	252	6	s.	s.	PROPN
easat-3042	252	7	li	li	PROPN
easat-3042	252	8	,	,	PUNCT
easat-3042	252	9	and	and	CCONJ
easat-3042	252	10	s.	s.	PROPN
easat-3042	252	11	gao	gao	PROPN
easat-3042	252	12	,	,	PUNCT
easat-3042	252	13	“	"	PUNCT
easat-3042	252	14	do	do	AUX
easat-3042	252	15	greenhouse	greenhouse	NOUN
easat-3042	252	16	gas	gas	NOUN
easat-3042	252	17	emissions	emission	NOUN
easat-3042	252	18	affect	affect	VERB
easat-3042	252	19	financial	financial	ADJ
easat-3042	252	20	performance	performance	NOUN
easat-3042	252	21	?	?	PUNCT
easat-3042	253	1	–	–	PUNCT
easat-3042	253	2	an	an	DET
easat-3042	253	3	empirical	empirical	ADJ
easat-3042	253	4	examination	examination	NOUN
easat-3042	253	5	of	of	ADP
easat-3042	253	6	australian	australian	ADJ
easat-3042	253	7	public	public	ADJ
easat-3042	253	8	firms	firm	NOUN
easat-3042	253	9	,	,	PUNCT
easat-3042	253	10	”	"	PUNCT
easat-3042	253	11	business	business	NOUN
easat-3042	253	12	strategy	strategy	NOUN
easat-3042	253	13	and	and	CCONJ
easat-3042	253	14	the	the	DET
easat-3042	253	15	environment	environment	NOUN
easat-3042	253	16	,	,	PUNCT
easat-3042	253	17	23	23	NUM
easat-3042	253	18	,	,	PUNCT
easat-3042	253	19	pp	pp	ADJ
easat-3042	253	20	.	.	PUNCT
easat-3042	254	1	505	505	NUM
easat-3042	254	2	-	-	SYM
easat-3042	254	3	519	519	NUM
easat-3042	254	4	,	,	PUNCT
easat-3042	254	5	2014	2014	NUM
easat-3042	254	6	.	.	PUNCT
easat-3042	255	1	[	[	X
easat-3042	255	2	22	22	NUM
easat-3042	255	3	]	]	X
easat-3042	255	4	h.	h.	PROPN
easat-3042	255	5	lang	lang	PROPN
easat-3042	255	6	,	,	PUNCT
easat-3042	255	7	and	and	CCONJ
easat-3042	255	8	r.	r.	PROPN
easat-3042	255	9	j.	j.	PROPN
easat-3042	255	10	lundholm	lundholm	PROPN
easat-3042	255	11	,	,	PUNCT
easat-3042	255	12	“	"	PUNCT
easat-3042	255	13	corporate	corporate	ADJ
easat-3042	255	14	disclosure	disclosure	NOUN
easat-3042	255	15	policy	policy	NOUN
easat-3042	255	16	and	and	CCONJ
easat-3042	255	17	analyst	analyst	NOUN
easat-3042	255	18	behavior	behavior	NOUN
easat-3042	255	19	,	,	PUNCT
easat-3042	255	20	”	"	PUNCT
easat-3042	255	21	accounting	accounting	NOUN
easat-3042	255	22	review	review	NOUN
easat-3042	255	23	,	,	PUNCT
easat-3042	255	24	pp	pp	PROPN
easat-3042	255	25	.	.	PUNCT
easat-3042	256	1	467	467	NUM
easat-3042	256	2	-	-	SYM
easat-3042	256	3	492	492	NUM
easat-3042	256	4	,	,	PUNCT
easat-3042	256	5	1996	1996	NUM
easat-3042	256	6	.	.	PUNCT
easat-3042	257	1	[	[	X
easat-3042	257	2	23	23	NUM
easat-3042	257	3	]	]	X
easat-3042	257	4	nasa	nasa	PROPN
easat-3042	257	5	.	.	PUNCT
easat-3042	258	1	2019	2019	NUM
easat-3042	258	2	.	.	PUNCT
easat-3042	259	1	a	a	DET
easat-3042	259	2	degree	degree	NOUN
easat-3042	259	3	of	of	ADP
easat-3042	259	4	concern	concern	NOUN
easat-3042	259	5	:	:	PUNCT
easat-3042	259	6	why	why	SCONJ
easat-3042	259	7	global	global	ADJ
easat-3042	259	8	temperatures	temperature	NOUN
easat-3042	259	9	matter	matter	VERB
easat-3042	259	10	.	.	PUNCT
easat-3042	260	1	retrieved	retrieve	VERB
easat-3042	260	2	from	from	ADP
easat-3042	260	3	https://climate.nasa.gov/news/2865/a-degree-of-concern-why-global-temperatures-matter/	https://climate.nasa.gov/news/2865/a-degree-of-concern-why-global-temperatures-matter/	PROPN
easat-3042	260	4	accessed	access	VERB
easat-3042	260	5	august	august	PROPN
easat-3042	260	6	,	,	PUNCT
easat-3042	260	7	31st	31st	NOUN
easat-3042	260	8	,	,	PUNCT
easat-3042	260	9	2024	2024	NUM
easat-3042	260	10	[	[	X
easat-3042	260	11	24	24	NUM
easat-3042	260	12	]	]	PUNCT
easat-3042	260	13	m.	m.	NOUN
easat-3042	260	14	clarkson	clarkson	PROPN
easat-3042	260	15	,	,	PUNCT
easat-3042	260	16	y.	y.	PROPN
easat-3042	260	17	li	li	PROPN
easat-3042	260	18	,	,	PUNCT
easat-3042	260	19	m.	m.	NOUN
easat-3042	260	20	pinnuck	pinnuck	NOUN
easat-3042	260	21	,	,	PUNCT
easat-3042	260	22	and	and	CCONJ
easat-3042	260	23	g.	g.	PROPN
easat-3042	260	24	richardson	richardson	PROPN
easat-3042	260	25	,	,	PUNCT
easat-3042	260	26	“	"	PUNCT
easat-3042	260	27	the	the	DET
easat-3042	260	28	valuation	valuation	NOUN
easat-3042	260	29	relevance	relevance	NOUN
easat-3042	260	30	of	of	ADP
easat-3042	260	31	greenhouse	greenhouse	NOUN
easat-3042	260	32	gas	gas	NOUN
easat-3042	260	33	emissions	emission	NOUN
easat-3042	260	34	under	under	ADP
easat-3042	260	35	the	the	DET
easat-3042	260	36	european	european	PROPN
easat-3042	260	37	union	union	PROPN
easat-3042	260	38	carbon	carbon	NOUN
easat-3042	260	39	emissions	emission	NOUN
easat-3042	260	40	trading	trading	NOUN
easat-3042	260	41	scheme	scheme	NOUN
easat-3042	260	42	,	,	PUNCT
easat-3042	260	43	”	"	PUNCT
easat-3042	260	44	journal	journal	NOUN
easat-3042	260	45	european	european	PROPN
easat-3042	260	46	accounting	accounting	PROPN
easat-3042	260	47	review	review	PROPN
easat-3042	260	48	,	,	PUNCT
easat-3042	260	49	24	24	NUM
easat-3042	260	50	,	,	PUNCT
easat-3042	260	51	3	3	NUM
easat-3042	260	52	,	,	PUNCT
easat-3042	260	53	pp	pp	ADJ
easat-3042	260	54	.	.	PUNCT
easat-3042	261	1	551	551	NUM
easat-3042	261	2	-	-	SYM
easat-3042	261	3	580	580	NUM
easat-3042	261	4	,	,	PUNCT
easat-3042	261	5	2015	2015	NUM
easat-3042	261	6	.	.	PUNCT
easat-3042	262	1	[	[	X
easat-3042	262	2	25	25	NUM
easat-3042	262	3	]	]	PUNCT
easat-3042	262	4	m.	m.	PROPN
easat-3042	262	5	healy	healy	PROPN
easat-3042	262	6	,	,	PUNCT
easat-3042	262	7	and	and	CCONJ
easat-3042	262	8	k.g	k.g	PROPN
easat-3042	262	9	.	.	PROPN
easat-3042	262	10	palepu	palepu	PROPN
easat-3042	262	11	,	,	PUNCT
easat-3042	262	12	“	"	PUNCT
easat-3042	262	13	information	information	NOUN
easat-3042	262	14	asymmetry	asymmetry	NOUN
easat-3042	262	15	,	,	PUNCT
easat-3042	262	16	corporate	corporate	ADJ
easat-3042	262	17	disclosure	disclosure	NOUN
easat-3042	262	18	,	,	PUNCT
easat-3042	262	19	and	and	CCONJ
easat-3042	262	20	the	the	DET
easat-3042	262	21	capital	capital	NOUN
easat-3042	262	22	markets	market	NOUN
easat-3042	262	23	:	:	PUNCT
easat-3042	262	24	a	a	DET
easat-3042	262	25	review	review	NOUN
easat-3042	262	26	of	of	ADP
easat-3042	262	27	the	the	DET
easat-3042	262	28	empirical	empirical	ADJ
easat-3042	262	29	disclosure	disclosure	NOUN
easat-3042	262	30	literature	literature	NOUN
easat-3042	262	31	,	,	PUNCT
easat-3042	262	32	”	"	PUNCT
easat-3042	262	33	journal	journal	NOUN
easat-3042	262	34	of	of	ADP
easat-3042	262	35	accounting	accounting	NOUN
easat-3042	262	36	and	and	CCONJ
easat-3042	262	37	economics	economic	NOUN
easat-3042	262	38	,	,	PUNCT
easat-3042	262	39	31	31	NUM
easat-3042	262	40	,	,	PUNCT
easat-3042	262	41	pp	pp	ADJ
easat-3042	262	42	.	.	PUNCT
easat-3042	263	1	405	405	NUM
easat-3042	263	2	-	-	SYM
easat-3042	263	3	440	440	NUM
easat-3042	263	4	,	,	PUNCT
easat-3042	263	5	2001	2001	NUM
easat-3042	263	6	.	.	PUNCT
easat-3042	264	1	[	[	X
easat-3042	264	2	26	26	NUM
easat-3042	264	3	]	]	PUNCT
easat-3042	264	4	sengupta	sengupta	NOUN
easat-3042	264	5	,	,	PUNCT
easat-3042	264	6	“	"	PUNCT
easat-3042	264	7	corporate	corporate	ADJ
easat-3042	264	8	disclosure	disclosure	NOUN
easat-3042	264	9	quality	quality	NOUN
easat-3042	264	10	and	and	CCONJ
easat-3042	264	11	cost	cost	NOUN
easat-3042	264	12	of	of	ADP
easat-3042	264	13	debt	debt	NOUN
easat-3042	264	14	,	,	PUNCT
easat-3042	264	15	”	"	PUNCT
easat-3042	264	16	the	the	DET
easat-3042	264	17	accounting	accounting	NOUN
easat-3042	264	18	review	review	NOUN
easat-3042	264	19	,	,	PUNCT
easat-3042	264	20	73	73	NUM
easat-3042	264	21	,	,	PUNCT
easat-3042	264	22	4	4	NUM
easat-3042	264	23	,	,	PUNCT
easat-3042	264	24	pp	pp	ADJ
easat-3042	264	25	.	.	PUNCT
easat-3042	265	1	459	459	NUM
easat-3042	265	2	-	-	SYM
easat-3042	265	3	474	474	NUM
easat-3042	265	4	,	,	PUNCT
easat-3042	265	5	1998	1998	NUM
easat-3042	265	6	.	.	PUNCT
easat-3042	266	1	[	[	X
easat-3042	266	2	27	27	NUM
easat-3042	266	3	]	]	X
easat-3042	266	4	e.	e.	PROPN
easat-3042	266	5	miles	miles	PROPN
easat-3042	266	6	,	,	PUNCT
easat-3042	266	7	and	and	CCONJ
easat-3042	266	8	c.	c.	PROPN
easat-3042	266	9	c.	c.	PROPN
easat-3042	266	10	snow	snow	PROPN
easat-3042	266	11	.	.	PUNCT
easat-3042	267	1	organizational	organizational	ADJ
easat-3042	267	2	strategy	strategy	NOUN
easat-3042	267	3	,	,	PUNCT
easat-3042	267	4	structure	structure	NOUN
easat-3042	267	5	and	and	CCONJ
easat-3042	267	6	process	process	NOUN
easat-3042	267	7	.	.	PUNCT
easat-3042	268	1	new	new	PROPN
easat-3042	268	2	york	york	PROPN
easat-3042	268	3	:	:	PUNCT
easat-3042	268	4	mcgraw－hill	mcgraw－hill	X
easat-3042	268	5	.	.	PUNCT
easat-3042	269	1	[	[	X
easat-3042	269	2	28	28	NUM
easat-3042	269	3	]	]	X
easat-3042	269	4	e.	e.	PROPN
easat-3042	269	5	miles	miles	PROPN
easat-3042	269	6	,	,	PUNCT
easat-3042	269	7	and	and	CCONJ
easat-3042	269	8	c.	c.	PROPN
easat-3042	269	9	c.	c.	PROPN
easat-3042	269	10	snow	snow	PROPN
easat-3042	269	11	.	.	PUNCT
easat-3042	270	1	organizational	organizational	ADJ
easat-3042	270	2	strategy	strategy	NOUN
easat-3042	270	3	,	,	PUNCT
easat-3042	270	4	structure	structure	NOUN
easat-3042	270	5	,	,	PUNCT
easat-3042	270	6	and	and	CCONJ
easat-3042	270	7	process	process	NOUN
easat-3042	270	8	.	.	PUNCT
easat-3042	271	1	stanford	stanford	PROPN
easat-3042	271	2	,	,	PUNCT
easat-3042	271	3	ca：tandford	ca：tandford	PROPN
easat-3042	271	4	university	university	NOUN
easat-3042	271	5	press	press	NOUN
easat-3042	271	6	,	,	PUNCT
easat-3042	271	7	2003	2003	NUM
easat-3042	271	8	.	.	PUNCT
easat-3042	272	1	[	[	X
easat-3042	272	2	29	29	NUM
easat-3042	272	3	]	]	X
easat-3042	272	4	kim	kim	PROPN
easat-3042	272	5	,	,	PUNCT
easat-3042	272	6	“	"	PUNCT
easat-3042	272	7	the	the	DET
easat-3042	272	8	relationship	relationship	NOUN
easat-3042	272	9	between	between	ADP
easat-3042	272	10	voluntary	voluntary	ADJ
easat-3042	272	11	disclosure	disclosure	NOUN
easat-3042	272	12	of	of	ADP
easat-3042	272	13	carbon	carbon	NOUN
easat-3042	272	14	emission	emission	NOUN
easat-3042	272	15	information	information	NOUN
easat-3042	272	16	and	and	CCONJ
easat-3042	272	17	audit	audit	NOUN
easat-3042	272	18	hours	hour	NOUN
easat-3042	272	19	,	,	PUNCT
easat-3042	272	20	”	"	PUNCT
easat-3042	272	21	academy	academy	NOUN
easat-3042	272	22	of	of	ADP
easat-3042	272	23	accounting	accounting	NOUN
easat-3042	272	24	and	and	CCONJ
easat-3042	272	25	financial	financial	ADJ
easat-3042	272	26	studies	study	NOUN
easat-3042	272	27	journal	journal	NOUN
easat-3042	272	28	,	,	PUNCT
easat-3042	272	29	27	27	NUM
easat-3042	272	30	,	,	PUNCT
easat-3042	272	31	4	4	NUM
easat-3042	272	32	,	,	PUNCT
easat-3042	272	33	pp	pp	ADJ
easat-3042	272	34	.	.	PUNCT
easat-3042	273	1	1	1	NUM
easat-3042	273	2	-	-	SYM
easat-3042	273	3	12	12	NUM
easat-3042	273	4	,	,	PUNCT
easat-3042	273	5	2023	2023	NUM
easat-3042	273	6	.	.	PUNCT
easat-3042	274	1	[	[	X
easat-3042	274	2	30	30	NUM
easat-3042	274	3	]	]	PUNCT
easat-3042	274	4	s.	s.	PROPN
easat-3042	274	5	p.	p.	PROPN
easat-3042	274	6	kothari	kothari	PROPN
easat-3042	274	7	,	,	PUNCT
easat-3042	274	8	a.	a.	PROPN
easat-3042	274	9	j.	j.	PROPN
easat-3042	274	10	leone	leone	PROPN
easat-3042	274	11	,	,	PUNCT
easat-3042	274	12	and	and	CCONJ
easat-3042	274	13	c.	c.	PROPN
easat-3042	274	14	e.	e.	PROPN
easat-3042	274	15	wasley	wasley	PROPN
easat-3042	274	16	,	,	PUNCT
easat-3042	274	17	“	"	PUNCT
easat-3042	274	18	performance	performance	NOUN
easat-3042	274	19	matched	match	VERB
easat-3042	274	20	discretionary	discretionary	ADJ
easat-3042	274	21	accrual	accrual	ADJ
easat-3042	274	22	measures	measure	NOUN
easat-3042	274	23	,	,	PUNCT
easat-3042	274	24	”	"	PUNCT
easat-3042	274	25	journal	journal	NOUN
easat-3042	274	26	of	of	ADP
easat-3042	274	27	accounting	accounting	NOUN
easat-3042	274	28	economics	economic	NOUN
easat-3042	274	29	,	,	PUNCT
easat-3042	274	30	39	39	NUM
easat-3042	274	31	,	,	PUNCT
easat-3042	274	32	1	1	NUM
easat-3042	274	33	,	,	PUNCT
easat-3042	274	34	pp	pp	ADJ
easat-3042	274	35	.	.	PUNCT
easat-3042	275	1	163	163	NUM
easat-3042	275	2	-	-	SYM
easat-3042	275	3	197	197	NUM
easat-3042	275	4	,	,	PUNCT
easat-3042	275	5	2005	2005	NUM
easat-3042	275	6	.	.	PUNCT
easat-3042	276	1	[	[	X
easat-3042	276	2	31	31	NUM
easat-3042	276	3	]	]	PUNCT
easat-3042	276	4	s.	s.	PROPN
easat-3042	276	5	kumar	kumar	PROPN
easat-3042	276	6	,	,	PUNCT
easat-3042	276	7	and	and	CCONJ
easat-3042	276	8	p.	p.	PROPN
easat-3042	276	9	dua	dua	PROPN
easat-3042	276	10	,	,	PUNCT
easat-3042	276	11	“	"	PUNCT
easat-3042	276	12	environmental	environmental	ADJ
easat-3042	276	13	management	management	NOUN
easat-3042	276	14	practices	practice	NOUN
easat-3042	276	15	and	and	CCONJ
easat-3042	276	16	financial	financial	ADJ
easat-3042	276	17	performance	performance	NOUN
easat-3042	276	18	:	:	PUNCT
easat-3042	276	19	evidence	evidence	NOUN
easat-3042	276	20	from	from	ADP
easat-3042	276	21	large	large	ADJ
easat-3042	276	22	listed	list	VERB
easat-3042	276	23	indian	indian	ADJ
easat-3042	276	24	enterprises	enterprise	NOUN
easat-3042	276	25	,	,	PUNCT
easat-3042	276	26	”	"	PUNCT
easat-3042	276	27	journal	journal	NOUN
easat-3042	276	28	of	of	ADP
easat-3042	276	29	environmental	environmental	ADJ
easat-3042	276	30	planning	planning	NOUN
easat-3042	276	31	and	and	CCONJ
easat-3042	276	32	management	management	NOUN
easat-3042	276	33	,	,	PUNCT
easat-3042	276	34	65	65	NUM
easat-3042	276	35	,	,	PUNCT
easat-3042	276	36	1	1	NUM
easat-3042	276	37	,	,	PUNCT
easat-3042	276	38	pp	pp	ADJ
easat-3042	276	39	.	.	PUNCT
easat-3042	277	1	37	37	NUM
easat-3042	277	2	-	-	SYM
easat-3042	277	3	61	61	NUM
easat-3042	277	4	,	,	PUNCT
easat-3042	277	5	2022	2022	NUM
easat-3042	277	6	.	.	PUNCT
easat-3042	278	1	[	[	X
easat-3042	278	2	32	32	NUM
easat-3042	278	3	]	]	PUNCT
easat-3042	278	4	s.	s.	PROPN
easat-3042	278	5	y.	y.	PROPN
easat-3042	278	6	park	park	PROPN
easat-3042	278	7	,	,	PUNCT
easat-3042	278	8	h.	h.	PROPN
easat-3042	278	9	j.	j.	PROPN
easat-3042	278	10	lee	lee	PROPN
easat-3042	278	11	,	,	PUNCT
easat-3042	278	12	h.	h.	PROPN
easat-3042	278	13	u.	u.	PROPN
easat-3042	278	14	jung	jung	PROPN
easat-3042	278	15	,	,	PUNCT
easat-3042	278	16	and	and	CCONJ
easat-3042	278	17	k.	k.	PROPN
easat-3042	278	18	i.	i.	PROPN
easat-3042	278	19	lee	lee	PROPN
easat-3042	278	20	,	,	PUNCT
easat-3042	278	21	“	"	PUNCT
easat-3042	278	22	the	the	DET
easat-3042	278	23	effect	effect	NOUN
easat-3042	278	24	of	of	ADP
easat-3042	278	25	voluntary	voluntary	ADJ
easat-3042	278	26	disclosure	disclosure	NOUN
easat-3042	278	27	level	level	NOUN
easat-3042	278	28	on	on	ADP
easat-3042	278	29	earnings	earning	NOUN
easat-3042	278	30	management	management	NOUN
easat-3042	278	31	,	,	PUNCT
easat-3042	278	32	”	"	PUNCT
easat-3042	278	33	korean	korean	ADJ
easat-3042	278	34	business	business	PROPN
easat-3042	278	35	education	education	PROPN
easat-3042	278	36	review	review	NOUN
easat-3042	278	37	,	,	PUNCT
easat-3042	278	38	28	28	NUM
easat-3042	278	39	,	,	PUNCT
easat-3042	278	40	2	2	NUM
easat-3042	278	41	,	,	PUNCT
easat-3042	278	42	pp	pp	ADJ
easat-3042	278	43	.	.	PUNCT
easat-3042	279	1	17	17	NUM
easat-3042	279	2	-	-	SYM
easat-3042	279	3	55	55	NUM
easat-3042	279	4	,	,	PUNCT
easat-3042	279	5	2013	2013	NUM
easat-3042	279	6	.	.	PUNCT
easat-3042	280	1	https://www.iigcc.org/media-centre/iigcc-members-representing-usd-10-trillion-in-assets-set-out-their-expectations-of-companies-on-tackling-physical-climate-risks	https://www.iigcc.org/media-centre/iigcc-members-representing-usd-10-trillion-in-assets-set-out-their-expectations-of-companies-on-tackling-physical-climate-risk	NOUN
easat-3042	280	2	https://www.iigcc.org/media-centre/iigcc-members-representing-usd-10-trillion-in-assets-set-out-their-expectations-of-companies-on-tackling-physical-climate-risks	https://www.iigcc.org/media-centre/iigcc-members-representing-usd-10-trillion-in-assets-set-out-their-expectations-of-companies-on-tackling-physical-climate-risk	VERB
easat-3042	280	3	https://climate.nasa.gov/news/2865/a-degree-of-concern-why-global-temperatures-matter/	https://climate.nasa.gov/news/2865/a-degree-of-concern-why-global-temperatures-matter/	ADP