id	sid	tid	token	lemma	pos
easat-3855	1	1	edelweiss	edelweiss	PROPN
easat-3855	1	2	applied	apply	VERB
easat-3855	1	3	science	science	NOUN
easat-3855	1	4	and	and	CCONJ
easat-3855	1	5	technology	technology	NOUN
easat-3855	1	6	issn	issn	PROPN
easat-3855	1	7	:	:	PUNCT
easat-3855	1	8	2576	2576	NUM
easat-3855	1	9	-	-	SYM
easat-3855	1	10	8484	8484	NUM
easat-3855	1	11	vol	vol	NOUN
easat-3855	1	12	.	.	PROPN
easat-3855	1	13	8	8	NUM
easat-3855	1	14	,	,	PUNCT
easat-3855	1	15	no	no	INTJ
easat-3855	1	16	.	.	NOUN
easat-3855	1	17	6	6	NUM
easat-3855	1	18	,	,	PUNCT
easat-3855	1	19	8667	8667	NUM
easat-3855	1	20	-	-	SYM
easat-3855	1	21	8681	8681	NUM
easat-3855	1	22	2024	2024	NUM
easat-3855	1	23	publisher	publisher	NOUN
easat-3855	1	24	:	:	PUNCT
easat-3855	1	25	learning	learn	VERB
easat-3855	1	26	gate	gate	NOUN
easat-3855	1	27	doi	doi	PROPN
easat-3855	1	28	:	:	PUNCT
easat-3855	1	29	10.55214/25768484.v8i6.3855	10.55214/25768484.v8i6.3855	PROPN
easat-3855	1	30	©	©	ADP
easat-3855	1	31	2024	2024	NUM
easat-3855	1	32	by	by	ADP
easat-3855	1	33	the	the	DET
easat-3855	1	34	authors	author	NOUN
easat-3855	1	35	;	;	PUNCT
easat-3855	1	36	licensee	licensee	PROPN
easat-3855	1	37	learning	learning	NOUN
easat-3855	1	38	gate	gate	NOUN
easat-3855	1	39	©	©	PROPN
easat-3855	1	40	2024	2024	NUM
easat-3855	1	41	by	by	ADP
easat-3855	1	42	the	the	DET
easat-3855	1	43	authors	author	NOUN
easat-3855	1	44	;	;	PUNCT
easat-3855	1	45	licensee	licensee	PROPN
easat-3855	1	46	learning	learn	VERB
easat-3855	1	47	gate	gate	NOUN
easat-3855	1	48	*	*	PUNCT
easat-3855	1	49	correspondence	correspondence	NOUN
easat-3855	1	50	:	:	PUNCT
easat-3855	1	51	diyar.jamil@ut.ac.ir	diyar.jamil@ut.ac.ir	ADP
easat-3855	1	52	assessing	assess	VERB
easat-3855	1	53	earnings	earning	NOUN
easat-3855	1	54	quality	quality	NOUN
easat-3855	1	55	metrics	metric	NOUN
easat-3855	1	56	and	and	CCONJ
easat-3855	1	57	the	the	DET
easat-3855	1	58	impact	impact	NOUN
easat-3855	1	59	of	of	ADP
easat-3855	1	60	interest	interest	NOUN
easat-3855	1	61	rate	rate	NOUN
easat-3855	1	62	fluctuations	fluctuation	NOUN
easat-3855	1	63	in	in	ADP
easat-3855	1	64	the	the	DET
easat-3855	1	65	financial	financial	ADJ
easat-3855	1	66	services	service	NOUN
easat-3855	1	67	sector	sector	NOUN
easat-3855	1	68	in	in	ADP
easat-3855	1	69	the	the	DET
easat-3855	1	70	iraq	iraq	PROPN
easat-3855	1	71	stock	stock	NOUN
easat-3855	1	72	market	market	NOUN
easat-3855	1	73	salman	salman	PROPN
easat-3855	1	74	beik	beik	PROPN
easat-3855	1	75	boshrouyeh1	boshrouyeh1	PROPN
easat-3855	1	76	,	,	PUNCT
easat-3855	1	77	diyar	diyar	PROPN
easat-3855	1	78	abdulmajeed	abdulmajeed	ADJ
easat-3855	1	79	jamil2	jamil2	PROPN
easat-3855	1	80	*	*	PROPN
easat-3855	1	81	1,2department	1,2department	NUM
easat-3855	1	82	of	of	ADP
easat-3855	1	83	accounting	accounting	NOUN
easat-3855	1	84	,	,	PUNCT
easat-3855	1	85	faculty	faculty	NOUN
easat-3855	1	86	of	of	ADP
easat-3855	1	87	accounting	accounting	NOUN
easat-3855	1	88	and	and	CCONJ
easat-3855	1	89	finance	finance	NOUN
easat-3855	1	90	sciences	science	NOUN
easat-3855	1	91	,	,	PUNCT
easat-3855	1	92	college	college	NOUN
easat-3855	1	93	of	of	ADP
easat-3855	1	94	management	management	NOUN
easat-3855	1	95	,	,	PUNCT
easat-3855	1	96	university	university	NOUN
easat-3855	1	97	of	of	ADP
easat-3855	1	98	tehran	tehran	PROPN
easat-3855	1	99	,	,	PUNCT
easat-3855	1	100	tehran	tehran	PROPN
easat-3855	1	101	,	,	PUNCT
easat-3855	1	102	iran	iran	PROPN
easat-3855	1	103	;	;	PUNCT
easat-3855	1	104	salmanbeik@ut.ac.ir	salmanbeik@ut.ac.ir	NOUN
easat-3855	1	105	(	(	PUNCT
easat-3855	1	106	s.b.b	s.b.b	ADJ
easat-3855	1	107	.	.	PUNCT
easat-3855	1	108	)	)	PUNCT
easat-3855	2	1	diyar.jamil@ut.ac.ir	diyar.jamil@ut.ac.ir	INTJ
easat-3855	2	2	(	(	PUNCT
easat-3855	2	3	d.a.j	d.a.j	NOUN
easat-3855	2	4	.	.	PUNCT
easat-3855	2	5	)	)	PUNCT
easat-3855	2	6	.	.	PUNCT
easat-3855	3	1	abstract	abstract	ADV
easat-3855	3	2	:	:	PUNCT
easat-3855	3	3	this	this	DET
easat-3855	3	4	investigation	investigation	NOUN
easat-3855	3	5	analyzes	analyze	VERB
easat-3855	3	6	how	how	SCONJ
easat-3855	3	7	fluctuations	fluctuation	NOUN
easat-3855	3	8	in	in	ADP
easat-3855	3	9	interest	interest	NOUN
easat-3855	3	10	rates	rate	NOUN
easat-3855	3	11	impact	impact	VERB
easat-3855	3	12	metrics	metric	NOUN
easat-3855	3	13	of	of	ADP
easat-3855	3	14	profit	profit	NOUN
easat-3855	3	15	quality	quality	NOUN
easat-3855	3	16	within	within	ADP
easat-3855	3	17	iraq	iraq	PROPN
easat-3855	3	18	's	's	PART
easat-3855	3	19	monetary	monetary	ADJ
easat-3855	3	20	administrations	administration	NOUN
easat-3855	3	21	division	division	NOUN
easat-3855	3	22	from	from	ADP
easat-3855	3	23	2012	2012	NUM
easat-3855	3	24	through	through	ADP
easat-3855	3	25	2022	2022	NUM
easat-3855	3	26	.	.	PUNCT
easat-3855	4	1	it	it	PRON
easat-3855	4	2	utilizes	utilize	VERB
easat-3855	4	3	an	an	DET
easat-3855	4	4	assortment	assortment	NOUN
easat-3855	4	5	of	of	ADP
easat-3855	4	6	instruments	instrument	NOUN
easat-3855	4	7	including	include	VERB
easat-3855	4	8	correlation	correlation	NOUN
easat-3855	4	9	,	,	PUNCT
easat-3855	4	10	relapse	relapse	NOUN
easat-3855	4	11	and	and	CCONJ
easat-3855	4	12	board	board	NOUN
easat-3855	4	13	information	information	NOUN
easat-3855	4	14	investigation	investigation	NOUN
easat-3855	4	15	over	over	ADP
easat-3855	4	16	this	this	DET
easat-3855	4	17	broad	broad	ADJ
easat-3855	4	18	timeframe	timeframe	NOUN
easat-3855	4	19	.	.	PUNCT
easat-3855	5	1	these	these	DET
easat-3855	5	2	techniques	technique	NOUN
easat-3855	5	3	help	help	VERB
easat-3855	5	4	uncover	uncover	VERB
easat-3855	5	5	the	the	DET
easat-3855	5	6	connections	connection	NOUN
easat-3855	5	7	between	between	ADP
easat-3855	5	8	changing	change	VERB
easat-3855	5	9	intrigue	intrigue	NOUN
easat-3855	5	10	rates	rate	NOUN
easat-3855	5	11	and	and	CCONJ
easat-3855	5	12	central	central	ADJ
easat-3855	5	13	budgetary	budgetary	ADJ
easat-3855	5	14	markers	marker	NOUN
easat-3855	5	15	like	like	ADP
easat-3855	5	16	net	net	ADJ
easat-3855	5	17	intrigue	intrigue	NOUN
easat-3855	5	18	edge	edge	NOUN
easat-3855	5	19	,	,	PUNCT
easat-3855	5	20	advance	advance	ADJ
easat-3855	5	21	misfortune	misfortune	NOUN
easat-3855	5	22	supplies	supply	NOUN
easat-3855	5	23	and	and	CCONJ
easat-3855	5	24	absolute	absolute	ADJ
easat-3855	5	25	derivations	derivation	NOUN
easat-3855	5	26	.	.	PUNCT
easat-3855	6	1	the	the	DET
easat-3855	6	2	discoveries	discovery	NOUN
easat-3855	6	3	uncovered	uncover	VERB
easat-3855	6	4	huge	huge	ADJ
easat-3855	6	5	relationships	relationship	NOUN
easat-3855	6	6	between	between	ADP
easat-3855	6	7	vacillations	vacillation	NOUN
easat-3855	6	8	in	in	ADP
easat-3855	6	9	loan	loan	NOUN
easat-3855	6	10	fees	fee	NOUN
easat-3855	6	11	and	and	CCONJ
easat-3855	6	12	these	these	DET
easat-3855	6	13	measurements	measurement	NOUN
easat-3855	6	14	,	,	PUNCT
easat-3855	6	15	emphasizing	emphasize	VERB
easat-3855	6	16	the	the	DET
easat-3855	6	17	need	need	NOUN
easat-3855	6	18	to	to	PART
easat-3855	6	19	oversee	oversee	VERB
easat-3855	6	20	the	the	DET
easat-3855	6	21	dangers	danger	NOUN
easat-3855	6	22	associated	associate	VERB
easat-3855	6	23	with	with	ADP
easat-3855	6	24	fluctuating	fluctuate	VERB
easat-3855	6	25	rates	rate	NOUN
easat-3855	6	26	and	and	CCONJ
easat-3855	6	27	receive	receive	VERB
easat-3855	6	28	moderate	moderate	ADJ
easat-3855	6	29	accounting	accounting	NOUN
easat-3855	6	30	practices	practice	NOUN
easat-3855	6	31	,	,	PUNCT
easat-3855	6	32	particularly	particularly	ADV
easat-3855	6	33	amid	amid	ADP
easat-3855	6	34	periods	period	NOUN
easat-3855	6	35	of	of	ADP
easat-3855	6	36	financial	financial	ADJ
easat-3855	6	37	vulnerability	vulnerability	NOUN
easat-3855	6	38	.	.	PUNCT
easat-3855	7	1	the	the	DET
easat-3855	7	2	investigation	investigation	NOUN
easat-3855	7	3	holds	hold	VERB
easat-3855	7	4	ramifications	ramification	NOUN
easat-3855	7	5	for	for	ADP
easat-3855	7	6	monetary	monetary	ADJ
easat-3855	7	7	foundations	foundation	NOUN
easat-3855	7	8	,	,	PUNCT
easat-3855	7	9	strategy	strategy	NOUN
easat-3855	7	10	producers	producer	NOUN
easat-3855	7	11	and	and	CCONJ
easat-3855	7	12	controllers	controller	NOUN
easat-3855	7	13	,	,	PUNCT
easat-3855	7	14	highlighting	highlight	VERB
easat-3855	7	15	the	the	DET
easat-3855	7	16	need	need	NOUN
easat-3855	7	17	to	to	PART
easat-3855	7	18	make	make	VERB
easat-3855	7	19	strategic	strategic	ADJ
easat-3855	7	20	changes	change	NOUN
easat-3855	7	21	,	,	PUNCT
easat-3855	7	22	consider	consider	VERB
easat-3855	7	23	approach	approach	NOUN
easat-3855	7	24	from	from	ADP
easat-3855	7	25	the	the	DET
easat-3855	7	26	point	point	NOUN
easat-3855	7	27	of	of	ADP
easat-3855	7	28	view	view	NOUN
easat-3855	7	29	of	of	ADP
easat-3855	7	30	rate	rate	NOUN
easat-3855	7	31	elements	element	NOUN
easat-3855	7	32	and	and	CCONJ
easat-3855	7	33	advance	advance	VERB
easat-3855	7	34	straightforwardness	straightforwardness	NOUN
easat-3855	7	35	and	and	CCONJ
easat-3855	7	36	responsibility	responsibility	NOUN
easat-3855	7	37	in	in	ADP
easat-3855	7	38	revealing	reveal	VERB
easat-3855	7	39	practices	practice	NOUN
easat-3855	7	40	.	.	PUNCT
easat-3855	8	1	while	while	SCONJ
easat-3855	8	2	profitable	profitable	ADJ
easat-3855	8	3	knowledge	knowledge	NOUN
easat-3855	8	4	is	be	AUX
easat-3855	8	5	acquired	acquire	VERB
easat-3855	8	6	,	,	PUNCT
easat-3855	8	7	additional	additional	ADJ
easat-3855	8	8	examination	examination	NOUN
easat-3855	8	9	is	be	AUX
easat-3855	8	10	required	require	VERB
easat-3855	8	11	to	to	ADP
easat-3855	8	12	more	more	ADV
easat-3855	8	13	profound	profound	ADJ
easat-3855	8	14	comprehend	comprehend	VERB
easat-3855	8	15	these	these	DET
easat-3855	8	16	connections	connection	NOUN
easat-3855	8	17	crosswise	crosswise	NOUN
easat-3855	8	18	over	over	ADP
easat-3855	8	19	different	different	ADJ
easat-3855	8	20	settings	setting	NOUN
easat-3855	8	21	and	and	CCONJ
easat-3855	8	22	investigate	investigate	VERB
easat-3855	8	23	extra	extra	ADJ
easat-3855	8	24	elements	element	NOUN
easat-3855	8	25	that	that	PRON
easat-3855	8	26	could	could	AUX
easat-3855	8	27	impact	impact	VERB
easat-3855	8	28	profit	profit	NOUN
easat-3855	8	29	quality	quality	NOUN
easat-3855	8	30	measures	measure	NOUN
easat-3855	8	31	in	in	ADP
easat-3855	8	32	monetary	monetary	ADJ
easat-3855	8	33	administrations	administration	NOUN
easat-3855	8	34	.	.	PUNCT
easat-3855	9	1	balanced	balanced	ADJ
easat-3855	9	2	sentences	sentence	NOUN
easat-3855	9	3	and	and	CCONJ
easat-3855	9	4	changing	change	VERB
easat-3855	9	5	structures	structure	NOUN
easat-3855	9	6	were	be	AUX
easat-3855	9	7	utilized	utilize	VERB
easat-3855	9	8	to	to	PART
easat-3855	9	9	build	build	VERB
easat-3855	9	10	perplexity	perplexity	NOUN
easat-3855	9	11	and	and	CCONJ
easat-3855	9	12	uneven	uneven	ADJ
easat-3855	9	13	nature	nature	NOUN
easat-3855	9	14	without	without	ADP
easat-3855	9	15	expanding	expand	VERB
easat-3855	9	16	word	word	NOUN
easat-3855	9	17	check	check	NOUN
easat-3855	9	18	.	.	PUNCT
easat-3855	10	1	keywords	keyword	NOUN
easat-3855	10	2	:	:	PUNCT
easat-3855	10	3	accounting	accounting	NOUN
easat-3855	10	4	practices	practice	NOUN
easat-3855	10	5	,	,	PUNCT
easat-3855	10	6	earnings	earning	NOUN
easat-3855	10	7	quality	quality	NOUN
easat-3855	10	8	,	,	PUNCT
easat-3855	10	9	financial	financial	ADJ
easat-3855	10	10	services	service	NOUN
easat-3855	10	11	sector	sector	NOUN
easat-3855	10	12	,	,	PUNCT
easat-3855	10	13	interest	interest	NOUN
easat-3855	10	14	rate	rate	NOUN
easat-3855	10	15	fluctuations	fluctuation	NOUN
easat-3855	10	16	,	,	PUNCT
easat-3855	10	17	policy	policy	NOUN
easat-3855	10	18	implications	implication	NOUN
easat-3855	10	19	.	.	PUNCT
easat-3855	11	1	1	1	X
easat-3855	11	2	.	.	X
easat-3855	11	3	introduction	introduction	NOUN
easat-3855	11	4	earnings	earning	NOUN
easat-3855	11	5	quality	quality	NOUN
easat-3855	11	6	is	be	AUX
easat-3855	11	7	a	a	DET
easat-3855	11	8	fundamental	fundamental	ADJ
easat-3855	11	9	aspect	aspect	NOUN
easat-3855	11	10	of	of	ADP
easat-3855	11	11	financial	financial	ADJ
easat-3855	11	12	reporting	reporting	NOUN
easat-3855	11	13	,	,	PUNCT
easat-3855	11	14	signifying	signify	VERB
easat-3855	11	15	the	the	DET
easat-3855	11	16	extent	extent	NOUN
easat-3855	11	17	to	to	PART
easat-3855	11	18	which	which	PRON
easat-3855	11	19	earnings	earning	NOUN
easat-3855	11	20	reflect	reflect	VERB
easat-3855	11	21	a	a	DET
easat-3855	11	22	company	company	NOUN
easat-3855	11	23	's	's	PART
easat-3855	11	24	true	true	ADJ
easat-3855	11	25	financial	financial	ADJ
easat-3855	11	26	performance	performance	NOUN
easat-3855	11	27	.	.	PUNCT
easat-3855	12	1	high	high	ADJ
easat-3855	12	2	-	-	PUNCT
easat-3855	12	3	quality	quality	NOUN
easat-3855	12	4	earnings	earning	NOUN
easat-3855	12	5	provide	provide	VERB
easat-3855	12	6	transparency	transparency	NOUN
easat-3855	12	7	and	and	CCONJ
easat-3855	12	8	accuracy	accuracy	NOUN
easat-3855	12	9	,	,	PUNCT
easat-3855	12	10	representing	represent	VERB
easat-3855	12	11	operational	operational	ADJ
easat-3855	12	12	success	success	NOUN
easat-3855	12	13	and	and	CCONJ
easat-3855	12	14	financial	financial	ADJ
easat-3855	12	15	health	health	NOUN
easat-3855	12	16	reliably	reliably	ADV
easat-3855	12	17	for	for	ADP
easat-3855	12	18	stakeholders	stakeholder	NOUN
easat-3855	12	19	'	'	PART
easat-3855	12	20	decision	decision	NOUN
easat-3855	12	21	making	making	NOUN
easat-3855	12	22	.	.	PUNCT
easat-3855	13	1	for	for	ADP
easat-3855	13	2	the	the	DET
easat-3855	13	3	intricate	intricate	ADJ
easat-3855	13	4	financial	financial	ADJ
easat-3855	13	5	services	service	NOUN
easat-3855	13	6	sector	sector	NOUN
easat-3855	13	7	,	,	PUNCT
easat-3855	13	8	earnings	earning	NOUN
easat-3855	13	9	quality	quality	NOUN
easat-3855	13	10	importance	importance	NOUN
easat-3855	13	11	intensifies	intensifie	NOUN
easat-3855	13	12	due	due	ADP
easat-3855	13	13	to	to	ADP
easat-3855	13	14	its	its	PRON
easat-3855	13	15	dynamic	dynamic	ADJ
easat-3855	13	16	markets	market	NOUN
easat-3855	13	17	and	and	CCONJ
easat-3855	13	18	stringent	stringent	ADJ
easat-3855	13	19	regulation	regulation	NOUN
easat-3855	13	20	(	(	PUNCT
easat-3855	13	21	kliestik	kliestik	NOUN
easat-3855	13	22	et	et	PROPN
easat-3855	13	23	al	al	PROPN
easat-3855	13	24	.	.	PROPN
easat-3855	13	25	,	,	PUNCT
easat-3855	13	26	2020	2020	NUM
easat-3855	13	27	)	)	PUNCT
easat-3855	13	28	.	.	PUNCT
easat-3855	14	1	within	within	ADP
easat-3855	14	2	financial	financial	ADJ
easat-3855	14	3	services	service	NOUN
easat-3855	14	4	,	,	PUNCT
easat-3855	14	5	activities	activity	NOUN
easat-3855	14	6	span	span	VERB
easat-3855	14	7	banking	banking	NOUN
easat-3855	14	8	,	,	PUNCT
easat-3855	14	9	insurance	insurance	NOUN
easat-3855	14	10	,	,	PUNCT
easat-3855	14	11	investment	investment	NOUN
easat-3855	14	12	management	management	NOUN
easat-3855	14	13	extensively	extensively	ADV
easat-3855	14	14	.	.	PUNCT
easat-3855	15	1	firms	firm	NOUN
easat-3855	15	2	complexly	complexly	ADJ
easat-3855	15	3	transact	transact	NOUN
easat-3855	15	4	and	and	CCONJ
easat-3855	15	5	utilize	utilize	VERB
easat-3855	15	6	sophisticated	sophisticated	ADJ
easat-3855	15	7	instruments	instrument	NOUN
easat-3855	15	8	,	,	PUNCT
easat-3855	15	9	inherently	inherently	ADV
easat-3855	15	10	complicating	complicate	VERB
easat-3855	15	11	statements	statement	NOUN
easat-3855	15	12	.	.	PUNCT
easat-3855	16	1	accordingly	accordingly	ADV
easat-3855	16	2	,	,	PUNCT
easat-3855	16	3	assessing	assess	VERB
easat-3855	16	4	earnings	earning	NOUN
easat-3855	16	5	quality	quality	NOUN
easat-3855	16	6	proves	prove	VERB
easat-3855	16	7	non	non	ADJ
easat-3855	16	8	-	-	ADJ
easat-3855	16	9	straightforward	straightforward	ADJ
easat-3855	16	10	,	,	PUNCT
easat-3855	16	11	requiring	require	VERB
easat-3855	16	12	accounting	accounting	NOUN
easat-3855	16	13	,	,	PUNCT
easat-3855	16	14	regulatory	regulatory	ADJ
easat-3855	16	15	,	,	PUNCT
easat-3855	16	16	economic	economic	ADJ
easat-3855	16	17	comprehension	comprehension	NOUN
easat-3855	16	18	where	where	SCONJ
easat-3855	16	19	they	they	PRON
easat-3855	16	20	operate	operate	VERB
easat-3855	16	21	deeply	deeply	ADV
easat-3855	16	22	(	(	PUNCT
easat-3855	16	23	muhammad	muhammad	NOUN
easat-3855	16	24	,	,	PUNCT
easat-3855	16	25	2018	2018	NUM
easat-3855	16	26	)	)	PUNCT
easat-3855	16	27	one	one	NUM
easat-3855	16	28	factor	factor	NOUN
easat-3855	16	29	complicating	complicate	VERB
easat-3855	16	30	assessments	assessment	NOUN
easat-3855	16	31	significantly	significantly	ADV
easat-3855	16	32	is	be	AUX
easat-3855	16	33	interest	interest	NOUN
easat-3855	16	34	rate	rate	NOUN
easat-3855	16	35	fluctuation	fluctuation	NOUN
easat-3855	16	36	.	.	PUNCT
easat-3855	17	1	central	central	ADJ
easat-3855	17	2	banks	bank	NOUN
easat-3855	17	3	and	and	CCONJ
easat-3855	17	4	economies	economy	NOUN
easat-3855	17	5	profoundly	profoundly	ADV
easat-3855	17	6	impact	impact	VERB
easat-3855	17	7	performance	performance	NOUN
easat-3855	17	8	by	by	ADP
easat-3855	17	9	setting	set	VERB
easat-3855	17	10	,	,	PUNCT
easat-3855	17	11	influencing	influence	VERB
easat-3855	17	12	rates	rate	NOUN
easat-3855	17	13	.	.	PUNCT
easat-3855	18	1	for	for	ADP
easat-3855	18	2	example	example	NOUN
easat-3855	18	3	,	,	PUNCT
easat-3855	18	4	cost	cost	NOUN
easat-3855	18	5	and	and	CCONJ
easat-3855	18	6	return	return	VERB
easat-3855	18	7	changes	change	NOUN
easat-3855	18	8	affect	affect	VERB
easat-3855	18	9	margins	margin	NOUN
easat-3855	18	10	,	,	PUNCT
easat-3855	18	11	provisions	provision	NOUN
easat-3855	18	12	,	,	PUNCT
easat-3855	18	13	profitability	profitability	NOUN
easat-3855	18	14	altogether	altogether	ADV
easat-3855	18	15	.	.	PUNCT
easat-3855	19	1	volatility	volatility	NOUN
easat-3855	19	2	introduces	introduce	NOUN
easat-3855	19	3	when	when	SCONJ
easat-3855	19	4	rates	rate	NOUN
easat-3855	19	5	rise	rise	VERB
easat-3855	19	6	,	,	PUNCT
easat-3855	19	7	as	as	SCONJ
easat-3855	19	8	debt	debt	NOUN
easat-3855	19	9	expenses	expense	NOUN
easat-3855	19	10	heighten	heighten	VERB
easat-3855	19	11	.	.	PUNCT
easat-3855	20	1	yet	yet	CCONJ
easat-3855	20	2	higher	high	ADJ
easat-3855	20	3	rates	rate	NOUN
easat-3855	20	4	also	also	ADV
easat-3855	20	5	elevate	elevate	VERB
easat-3855	20	6	interest	interest	NOUN
easat-3855	20	7	-	-	PUNCT
easat-3855	20	8	bearing	bear	VERB
easat-3855	20	9	asset	asset	NOUN
easat-3855	20	10	incomes	income	NOUN
easat-3855	20	11	,	,	PUNCT
easat-3855	20	12	like	like	ADP
easat-3855	20	13	loans	loan	NOUN
easat-3855	20	14	,	,	PUNCT
easat-3855	20	15	bonds	bond	NOUN
easat-3855	20	16	.	.	PUNCT
easat-3855	21	1	a	a	DET
easat-3855	21	2	firm	firm	NOUN
easat-3855	21	3	's	's	PART
easat-3855	21	4	structure	structure	NOUN
easat-3855	21	5	and	and	CCONJ
easat-3855	21	6	sensitivity	sensitivity	NOUN
easat-3855	21	7	determine	determine	NOUN
easat-3855	21	8	rate	rate	NOUN
easat-3855	21	9	changes	change	NOUN
easat-3855	21	10	'	'	PART
easat-3855	21	11	net	net	ADJ
easat-3855	21	12	effect	effect	NOUN
easat-3855	21	13	.	.	PUNCT
easat-3855	22	1	thus	thus	ADV
easat-3855	22	2	,	,	PUNCT
easat-3855	22	3	understanding	understand	VERB
easat-3855	22	4	such	such	ADJ
easat-3855	22	5	impacts	impact	NOUN
easat-3855	22	6	is	be	AUX
easat-3855	22	7	crucial	crucial	ADJ
easat-3855	22	8	for	for	ADP
easat-3855	22	9	accurate	accurate	ADJ
easat-3855	22	10	sector	sector	NOUN
easat-3855	22	11	assessment	assessment	NOUN
easat-3855	22	12	(	(	PUNCT
easat-3855	22	13	garcía	garcía	ADJ
easat-3855	22	14	lara	lara	PROPN
easat-3855	22	15	,	,	PUNCT
easat-3855	22	16	garcia	garcia	PROPN
easat-3855	22	17	osma	osma	PROPN
easat-3855	22	18	,	,	PUNCT
easat-3855	22	19	&	&	CCONJ
easat-3855	22	20	penalva	penalva	PROPN
easat-3855	22	21	,	,	PUNCT
easat-3855	22	22	2019	2019	NUM
easat-3855	22	23	)	)	PUNCT
easat-3855	22	24	.	.	PUNCT
easat-3855	23	1	rates	rate	NOUN
easat-3855	23	2	impact	impact	VERB
easat-3855	23	3	metrics	metric	NOUN
easat-3855	23	4	variously	variously	ADV
easat-3855	23	5	.	.	PUNCT
easat-3855	24	1	for	for	ADP
easat-3855	24	2	instance	instance	NOUN
easat-3855	24	3	,	,	PUNCT
easat-3855	24	4	they	they	PRON
easat-3855	24	5	can	can	AUX
easat-3855	24	6	alter	alter	VERB
easat-3855	24	7	recognition	recognition	NOUN
easat-3855	24	8	timing	timing	NOUN
easat-3855	24	9	and	and	CCONJ
easat-3855	24	10	predictability	predictability	NOUN
easat-3855	24	11	.	.	PUNCT
easat-3855	25	1	additionally	additionally	ADV
easat-3855	25	2	,	,	PUNCT
easat-3855	25	3	they	they	PRON
easat-3855	25	4	influence	influence	VERB
easat-3855	25	5	accrual	accrual	ADJ
easat-3855	25	6	levels	level	NOUN
easat-3855	25	7	,	,	PUNCT
easat-3855	25	8	as	as	SCONJ
easat-3855	25	9	instrument	instrument	NOUN
easat-3855	25	10	valuations	valuation	NOUN
easat-3855	25	11	and	and	CCONJ
easat-3855	25	12	provision	provision	NOUN
easat-3855	25	13	estimations	estimation	NOUN
easat-3855	25	14	sensitively	sensitively	ADV
easat-3855	25	15	consider	consider	VERB
easat-3855	25	16	rates	rate	NOUN
easat-3855	25	17	(	(	PUNCT
easat-3855	25	18	el	el	PROPN
easat-3855	25	19	diri	diri	PROPN
easat-3855	25	20	,	,	PUNCT
easat-3855	25	21	lambrinoudakis	lambrinoudakis	PROPN
easat-3855	25	22	,	,	PUNCT
easat-3855	25	23	&	&	CCONJ
easat-3855	25	24	alhadab	alhadab	PROPN
easat-3855	25	25	,	,	PUNCT
easat-3855	25	26	2020	2020	NUM
easat-3855	25	27	)	)	PUNCT
easat-3855	25	28	.	.	PUNCT
easat-3855	26	1	the	the	DET
easat-3855	26	2	sector	sector	NOUN
easat-3855	26	3	's	's	PART
easat-3855	26	4	assessment	assessment	NOUN
easat-3855	26	5	complexity	complexity	NOUN
easat-3855	26	6	necessitates	necessitate	VERB
easat-3855	26	7	a	a	DET
easat-3855	26	8	comprehensive	comprehensive	ADJ
easat-3855	26	9	approach	approach	NOUN
easat-3855	26	10	,	,	PUNCT
easat-3855	26	11	given	give	VERB
easat-3855	26	12	its	its	PRON
easat-3855	26	13	market	market	NOUN
easat-3855	26	14	,	,	PUNCT
easat-3855	26	15	regulatory	regulatory	ADJ
easat-3855	26	16	interplay	interplay	NOUN
easat-3855	26	17	and	and	CCONJ
easat-3855	26	18	interest	interest	NOUN
easat-3855	26	19	sensitivities	sensitivity	NOUN
easat-3855	26	20	.	.	PUNCT
easat-3855	27	1	by	by	ADP
easat-3855	27	2	monitoring	monitor	VERB
easat-3855	27	3	https://orcid.org/0000-0002-6579-4038	https://orcid.org/0000-0002-6579-4038	NOUN
easat-3855	27	4	8668	8668	NUM
easat-3855	27	5	edelweiss	edelweiss	PROPN
easat-3855	27	6	applied	apply	VERB
easat-3855	27	7	science	science	NOUN
easat-3855	27	8	and	and	CCONJ
easat-3855	27	9	technology	technology	NOUN
easat-3855	27	10	issn	issn	PROPN
easat-3855	27	11	:	:	PUNCT
easat-3855	27	12	2576	2576	NUM
easat-3855	27	13	-	-	SYM
easat-3855	27	14	8484	8484	NUM
easat-3855	27	15	vol	vol	NOUN
easat-3855	27	16	.	.	PROPN
easat-3855	28	1	8	8	NUM
easat-3855	28	2	,	,	PUNCT
easat-3855	28	3	no	no	INTJ
easat-3855	28	4	.	.	NOUN
easat-3855	29	1	6	6	NUM
easat-3855	29	2	:	:	SYM
easat-3855	29	3	8667	8667	NUM
easat-3855	29	4	-	-	SYM
easat-3855	29	5	8681	8681	NUM
easat-3855	29	6	,	,	PUNCT
easat-3855	29	7	2024	2024	NUM
easat-3855	29	8	doi	doi	NOUN
easat-3855	29	9	:	:	PUNCT
easat-3855	29	10	10.55214/25768484.v8i6.3855	10.55214/25768484.v8i6.3855	PROPN
easat-3855	29	11	©	©	ADP
easat-3855	29	12	2024	2024	NUM
easat-3855	29	13	by	by	ADP
easat-3855	29	14	the	the	DET
easat-3855	29	15	authors	author	NOUN
easat-3855	29	16	;	;	PUNCT
easat-3855	29	17	licensee	licensee	PROPN
easat-3855	29	18	learning	learning	NOUN
easat-3855	29	19	gate	gate	VERB
easat-3855	29	20	key	key	ADJ
easat-3855	29	21	metrics	metric	NOUN
easat-3855	29	22	and	and	CCONJ
easat-3855	29	23	rate	rate	NOUN
easat-3855	29	24	implications	implication	NOUN
easat-3855	29	25	thoroughly	thoroughly	ADV
easat-3855	29	26	,	,	PUNCT
easat-3855	29	27	stakeholders	stakeholder	NOUN
easat-3855	29	28	make	make	VERB
easat-3855	29	29	informed	informed	ADJ
easat-3855	29	30	decisions	decision	NOUN
easat-3855	29	31	while	while	SCONJ
easat-3855	29	32	ensuring	ensure	VERB
easat-3855	29	33	health	health	NOUN
easat-3855	29	34	,	,	PUNCT
easat-3855	29	35	stability	stability	NOUN
easat-3855	29	36	.	.	PUNCT
easat-3855	30	1	this	this	PRON
easat-3855	30	2	explores	explore	VERB
easat-3855	30	3	metrics	metric	NOUN
easat-3855	30	4	used	use	VERB
easat-3855	30	5	and	and	CCONJ
easat-3855	30	6	implications	implication	NOUN
easat-3855	30	7	,	,	PUNCT
easat-3855	30	8	delving	delve	VERB
easat-3855	30	9	into	into	ADP
easat-3855	30	10	these	these	DET
easat-3855	30	11	aspects	aspect	NOUN
easat-3855	30	12	deeper	deep	ADJ
easat-3855	30	13	.	.	PUNCT
easat-3855	31	1	2	2	X
easat-3855	31	2	.	.	X
easat-3855	31	3	literature	literature	NOUN
easat-3855	31	4	review	review	NOUN
easat-3855	31	5	earnings	earning	NOUN
easat-3855	31	6	quality	quality	NOUN
easat-3855	31	7	provides	provide	VERB
easat-3855	31	8	valuable	valuable	ADJ
easat-3855	31	9	insight	insight	NOUN
easat-3855	31	10	into	into	ADP
easat-3855	31	11	a	a	DET
easat-3855	31	12	firm	firm	NOUN
easat-3855	31	13	's	's	PART
easat-3855	31	14	true	true	ADJ
easat-3855	31	15	economic	economic	ADJ
easat-3855	31	16	standing	standing	NOUN
easat-3855	31	17	,	,	PUNCT
easat-3855	31	18	yet	yet	ADV
easat-3855	31	19	proving	prove	VERB
easat-3855	31	20	elusive	elusive	ADJ
easat-3855	31	21	given	give	VERB
easat-3855	31	22	ever	ever	ADV
easat-3855	31	23	-	-	PUNCT
easat-3855	31	24	evolving	evolve	VERB
easat-3855	31	25	accounting	accounting	NOUN
easat-3855	31	26	maneuvers	maneuver	NOUN
easat-3855	31	27	and	and	CCONJ
easat-3855	31	28	transient	transient	ADJ
easat-3855	31	29	factors	factor	NOUN
easat-3855	31	30	distorting	distort	VERB
easat-3855	31	31	reported	report	VERB
easat-3855	31	32	performance	performance	NOUN
easat-3855	31	33	(	(	PUNCT
easat-3855	31	34	saona	saona	PROPN
easat-3855	31	35	hoffmann	hoffmann	PROPN
easat-3855	31	36	,	,	PUNCT
easat-3855	31	37	2020	2020	NUM
easat-3855	31	38	)	)	PUNCT
easat-3855	31	39	.	.	PUNCT
easat-3855	32	1	within	within	ADP
easat-3855	32	2	volatile	volatile	ADJ
easat-3855	32	3	financial	financial	ADJ
easat-3855	32	4	services	service	NOUN
easat-3855	32	5	facing	face	VERB
easat-3855	32	6	fluctuating	fluctuate	VERB
easat-3855	32	7	interest	interest	NOUN
easat-3855	32	8	rates	rate	NOUN
easat-3855	32	9	and	and	CCONJ
easat-3855	32	10	regulatory	regulatory	ADJ
easat-3855	32	11	complexity	complexity	NOUN
easat-3855	32	12	,	,	PUNCT
easat-3855	32	13	discerning	discern	VERB
easat-3855	32	14	high	high	ADJ
easat-3855	32	15	-	-	PUNCT
easat-3855	32	16	quality	quality	NOUN
easat-3855	32	17	earnings	earning	NOUN
easat-3855	32	18	poses	pose	NOUN
easat-3855	32	19	unique	unique	ADJ
easat-3855	32	20	challenges	challenge	NOUN
easat-3855	32	21	.	.	PUNCT
easat-3855	33	1	this	this	DET
easat-3855	33	2	literature	literature	NOUN
easat-3855	33	3	review	review	NOUN
easat-3855	33	4	explores	explore	VERB
easat-3855	33	5	metrics	metric	NOUN
easat-3855	33	6	assessing	assess	VERB
easat-3855	33	7	earnings	earning	NOUN
easat-3855	33	8	quality	quality	NOUN
easat-3855	33	9	and	and	CCONJ
easat-3855	33	10	how	how	SCONJ
easat-3855	33	11	interest	interest	NOUN
easat-3855	33	12	rate	rate	NOUN
easat-3855	33	13	swings	swing	NOUN
easat-3855	33	14	influence	influence	VERB
easat-3855	33	15	such	such	ADJ
easat-3855	33	16	metrics	metric	NOUN
easat-3855	33	17	across	across	ADP
easat-3855	33	18	academic	academic	ADJ
easat-3855	33	19	and	and	CCONJ
easat-3855	33	20	industry	industry	NOUN
easat-3855	33	21	analyses	analysis	NOUN
easat-3855	33	22	.	.	PUNCT
easat-3855	34	1	3	3	X
easat-3855	34	2	.	.	X
easat-3855	34	3	earnings	earning	NOUN
easat-3855	34	4	quality	quality	NOUN
easat-3855	34	5	metrics	metric	NOUN
easat-3855	34	6	3.1	3.1	NUM
easat-3855	34	7	.	.	PUNCT
easat-3855	35	1	accruals	accrual	NOUN
easat-3855	35	2	quality	quality	NOUN
easat-3855	35	3	accruals	accrual	NOUN
easat-3855	35	4	quality	quality	NOUN
easat-3855	35	5	examining	examine	VERB
easat-3855	35	6	the	the	DET
easat-3855	35	7	representation	representation	NOUN
easat-3855	35	8	of	of	ADP
easat-3855	35	9	a	a	DET
easat-3855	35	10	company	company	NOUN
easat-3855	35	11	's	's	PART
easat-3855	35	12	economic	economic	ADJ
easat-3855	35	13	reality	reality	NOUN
easat-3855	35	14	through	through	ADP
easat-3855	35	15	its	its	PRON
easat-3855	35	16	accounting	accounting	NOUN
easat-3855	35	17	has	have	AUX
easat-3855	35	18	long	long	ADV
easat-3855	35	19	been	be	AUX
easat-3855	35	20	studied	study	VERB
easat-3855	35	21	.	.	PUNCT
easat-3855	36	1	(	(	PUNCT
easat-3855	36	2	cunningham	cunningham	PROPN
easat-3855	36	3	et	et	PROPN
easat-3855	36	4	al	al	PROPN
easat-3855	36	5	.	.	PROPN
easat-3855	36	6	,	,	PUNCT
easat-3855	36	7	2020)model	2020)model	NUM
easat-3855	36	8	linking	link	VERB
easat-3855	36	9	accruals	accrual	NOUN
easat-3855	36	10	and	and	CCONJ
easat-3855	36	11	earnings	earning	NOUN
easat-3855	36	12	established	establish	VERB
easat-3855	36	13	that	that	SCONJ
easat-3855	36	14	earnings	earning	NOUN
easat-3855	36	15	matching	match	VERB
easat-3855	36	16	cash	cash	NOUN
easat-3855	36	17	flows	flow	NOUN
easat-3855	36	18	indicate	indicate	VERB
easat-3855	36	19	higher	high	ADJ
easat-3855	36	20	quality	quality	NOUN
easat-3855	36	21	given	give	VERB
easat-3855	36	22	cash	cash	NOUN
easat-3855	36	23	flows	flow	NOUN
easat-3855	36	24	obscuring	obscure	VERB
easat-3855	36	25	manipulation	manipulation	NOUN
easat-3855	36	26	with	with	ADP
easat-3855	36	27	transparency	transparency	NOUN
easat-3855	36	28	.	.	PUNCT
easat-3855	37	1	they	they	PRON
easat-3855	37	2	argue	argue	VERB
easat-3855	37	3	misleading	mislead	VERB
easat-3855	37	4	stakeholders	stakeholder	NOUN
easat-3855	37	5	through	through	ADP
easat-3855	37	6	poor	poor	ADJ
easat-3855	37	7	accruals	accrual	NOUN
easat-3855	37	8	quality	quality	NOUN
easat-3855	37	9	and	and	CCONJ
easat-3855	37	10	distorting	distort	VERB
easat-3855	37	11	true	true	ADJ
easat-3855	37	12	financial	financial	ADJ
easat-3855	37	13	health	health	NOUN
easat-3855	37	14	and	and	CCONJ
easat-3855	37	15	performance	performance	NOUN
easat-3855	37	16	risks	risk	VERB
easat-3855	37	17	investors	investor	NOUN
easat-3855	37	18	and	and	CCONJ
easat-3855	37	19	creditors	creditor	NOUN
easat-3855	37	20	relying	rely	VERB
easat-3855	37	21	on	on	ADP
easat-3855	37	22	inaccurate	inaccurate	ADJ
easat-3855	37	23	information	information	NOUN
easat-3855	37	24	.	.	PUNCT
easat-3855	38	1	(	(	PUNCT
easat-3855	38	2	li	li	PROPN
easat-3855	38	3	et	et	PROPN
easat-3855	38	4	al	al	PROPN
easat-3855	38	5	.	.	PROPN
easat-3855	38	6	,	,	PUNCT
easat-3855	38	7	2020	2020	NUM
easat-3855	38	8	)	)	PUNCT
easat-3855	38	9	)	)	PUNCT
easat-3855	38	10	advanced	advanced	ADJ
easat-3855	38	11	understanding	understanding	NOUN
easat-3855	38	12	by	by	ADP
easat-3855	38	13	applying	apply	VERB
easat-3855	38	14	the	the	DET
easat-3855	38	15	approach	approach	NOUN
easat-3855	38	16	to	to	ADP
easat-3855	38	17	intricate	intricate	ADJ
easat-3855	38	18	financial	financial	ADJ
easat-3855	38	19	institutions	institution	NOUN
easat-3855	38	20	frequently	frequently	ADV
easat-3855	38	21	handling	handle	VERB
easat-3855	38	22	complex	complex	ADJ
easat-3855	38	23	instruments	instrument	NOUN
easat-3855	38	24	and	and	CCONJ
easat-3855	38	25	transactions	transaction	NOUN
easat-3855	38	26	uniquely	uniquely	ADV
easat-3855	38	27	challenging	challenge	VERB
easat-3855	38	28	accurately	accurately	ADV
easat-3855	38	29	capturing	capture	VERB
easat-3855	38	30	realities	reality	NOUN
easat-3855	38	31	.	.	PUNCT
easat-3855	39	1	their	their	PRON
easat-3855	39	2	emphasis	emphasis	NOUN
easat-3855	39	3	on	on	ADP
easat-3855	39	4	robust	robust	ADJ
easat-3855	39	5	measures	measure	NOUN
easat-3855	39	6	reflecting	reflect	VERB
easat-3855	39	7	intricacies	intricacy	NOUN
easat-3855	39	8	ensured	ensure	VERB
easat-3855	39	9	reported	report	VERB
easat-3855	39	10	earnings	earning	NOUN
easat-3855	39	11	accurately	accurately	ADV
easat-3855	39	12	representing	represent	VERB
easat-3855	39	13	underlying	underlie	VERB
easat-3855	39	14	economic	economic	ADJ
easat-3855	39	15	activities	activity	NOUN
easat-3855	39	16	highlighted	highlight	VERB
easat-3855	39	17	the	the	DET
easat-3855	39	18	necessity	necessity	NOUN
easat-3855	39	19	for	for	ADP
easat-3855	39	20	models	model	NOUN
easat-3855	39	21	effectively	effectively	ADV
easat-3855	39	22	accounting	account	VERB
easat-3855	39	23	complexity	complexity	NOUN
easat-3855	39	24	and	and	CCONJ
easat-3855	39	25	diversity	diversity	NOUN
easat-3855	39	26	(	(	PUNCT
easat-3855	39	27	umar	umar	PROPN
easat-3855	39	28	et	et	PROPN
easat-3855	39	29	al	al	PROPN
easat-3855	39	30	.	.	PROPN
easat-3855	39	31	,	,	PUNCT
easat-3855	39	32	2021	2021	NUM
easat-3855	39	33	)	)	PUNCT
easat-3855	39	34	despite	despite	SCONJ
easat-3855	39	35	advancements	advancement	NOUN
easat-3855	39	36	,	,	PUNCT
easat-3855	39	37	accruals	accrual	NOUN
easat-3855	39	38	quality	quality	NOUN
easat-3855	39	39	remains	remain	VERB
easat-3855	39	40	difficult	difficult	ADJ
easat-3855	39	41	assessing	assessing	NOUN
easat-3855	39	42	,	,	PUNCT
easat-3855	39	43	especially	especially	ADV
easat-3855	39	44	in	in	ADP
easat-3855	39	45	fluctuating	fluctuate	VERB
easat-3855	39	46	regulated	regulated	ADJ
easat-3855	39	47	evolving	evolve	VERB
easat-3855	39	48	markets	market	NOUN
easat-3855	39	49	.	.	PUNCT
easat-3855	40	1	frequent	frequent	ADJ
easat-3855	40	2	interest	interest	NOUN
easat-3855	40	3	rate	rate	NOUN
easat-3855	40	4	and	and	CCONJ
easat-3855	40	5	economic	economic	ADJ
easat-3855	40	6	variable	variable	ADJ
easat-3855	40	7	changes	change	NOUN
easat-3855	40	8	can	can	AUX
easat-3855	40	9	complicate	complicate	VERB
easat-3855	40	10	evaluation	evaluation	NOUN
easat-3855	40	11	obscuring	obscure	VERB
easat-3855	40	12	true	true	ADJ
easat-3855	40	13	substance	substance	NOUN
easat-3855	40	14	making	make	VERB
easat-3855	40	15	distinguishing	distinguish	VERB
easat-3855	40	16	genuine	genuine	ADJ
easat-3855	40	17	activities	activity	NOUN
easat-3855	40	18	from	from	ADP
easat-3855	40	19	management	management	NOUN
easat-3855	40	20	practices	practice	NOUN
easat-3855	40	21	difficult	difficult	ADJ
easat-3855	40	22	.	.	PUNCT
easat-3855	41	1	furthermore	furthermore	ADV
easat-3855	41	2	,	,	PUNCT
easat-3855	41	3	regulatory	regulatory	ADJ
easat-3855	41	4	and	and	CCONJ
easat-3855	41	5	standards	standard	NOUN
easat-3855	41	6	evolution	evolution	NOUN
easat-3855	41	7	layers	layer	VERB
easat-3855	41	8	complexity	complexity	NOUN
easat-3855	41	9	necessitating	necessitate	VERB
easat-3855	41	10	continual	continual	ADJ
easat-3855	41	11	model	model	NOUN
easat-3855	41	12	adaption	adaption	NOUN
easat-3855	41	13	(	(	PUNCT
easat-3855	41	14	tanrıvermiş	tanrıvermiş	PROPN
easat-3855	41	15	,	,	PUNCT
easat-3855	41	16	2020)while	2020)while	ADJ
easat-3855	41	17	cunningham	cunningham	PROPN
easat-3855	41	18	et	et	PROPN
easat-3855	41	19	al	al	PROPN
easat-3855	41	20	.	.	PROPN
easat-3855	41	21	's	's	PART
easat-3855	41	22	(	(	PUNCT
easat-3855	41	23	2020	2020	NUM
easat-3855	41	24	)	)	PUNCT
easat-3855	41	25	framework	framework	NOUN
easat-3855	41	26	provides	provide	VERB
easat-3855	41	27	a	a	DET
easat-3855	41	28	valuable	valuable	ADJ
easat-3855	41	29	assessment	assessment	NOUN
easat-3855	41	30	,	,	PUNCT
easat-3855	41	31	application	application	NOUN
easat-3855	41	32	complicates	complicate	VERB
easat-3855	41	33	for	for	ADP
easat-3855	41	34	institutions	institution	NOUN
easat-3855	41	35	and	and	CCONJ
easat-3855	41	36	dynamic	dynamic	ADJ
easat-3855	41	37	markets	market	NOUN
easat-3855	41	38	.	.	PUNCT
easat-3855	42	1	li	li	PROPN
easat-3855	42	2	et	et	PROPN
easat-3855	42	3	al	al	PROPN
easat-3855	42	4	.	.	PROPN
easat-3855	42	5	's	's	PART
easat-3855	42	6	(	(	PUNCT
easat-3855	42	7	2020	2020	NUM
easat-3855	42	8	)	)	PUNCT
easat-3855	42	9	and	and	CCONJ
easat-3855	42	10	(	(	PUNCT
easat-3855	42	11	huang	huang	PROPN
easat-3855	42	12	,	,	PUNCT
easat-3855	42	13	roychowdhury	roychowdhury	NOUN
easat-3855	42	14	,	,	PUNCT
easat-3855	42	15	&	&	CCONJ
easat-3855	42	16	sletten	sletten	PROPN
easat-3855	42	17	,	,	PUNCT
easat-3855	42	18	2020	2020	NUM
easat-3855	42	19	)	)	PUNCT
easat-3855	42	20	extensions	extension	NOUN
easat-3855	42	21	underscore	underscore	VERB
easat-3855	42	22	the	the	DET
easat-3855	42	23	need	need	NOUN
easat-3855	42	24	for	for	ADP
easat-3855	42	25	capturing	capture	VERB
easat-3855	42	26	realities	reality	NOUN
easat-3855	42	27	within	within	ADP
easat-3855	42	28	these	these	DET
easat-3855	42	29	contexts	contexts	NOUN
easat-3855	42	30	.	.	PUNCT
easat-3855	43	1	however	however	ADV
easat-3855	43	2	,	,	PUNCT
easat-3855	43	3	the	the	DET
easat-3855	43	4	elusive	elusive	ADJ
easat-3855	43	5	nature	nature	NOUN
easat-3855	43	6	here	here	ADV
easat-3855	43	7	highlights	highlight	VERB
easat-3855	43	8	ongoing	ongoing	ADJ
easat-3855	43	9	research	research	NOUN
easat-3855	43	10	and	and	CCONJ
easat-3855	43	11	refinement	refinement	NOUN
easat-3855	43	12	necessity	necessity	NOUN
easat-3855	43	13	to	to	PART
easat-3855	43	14	ensure	ensure	VERB
easat-3855	43	15	accurately	accurately	ADV
easat-3855	43	16	reflecting	reflect	VERB
easat-3855	43	17	substance	substance	NOUN
easat-3855	43	18	.	.	PUNCT
easat-3855	44	1	3.2	3.2	NUM
easat-3855	44	2	.	.	PUNCT
easat-3855	44	3	earnings	earning	NOUN
easat-3855	44	4	persistence	persistence	NOUN
easat-3855	44	5	and	and	CCONJ
easat-3855	44	6	predictability	predictability	NOUN
easat-3855	44	7	earnings	earning	NOUN
easat-3855	44	8	persistence	persistence	NOUN
easat-3855	44	9	and	and	CCONJ
easat-3855	44	10	predictability	predictability	NOUN
easat-3855	44	11	are	be	AUX
easat-3855	44	12	critical	critical	ADJ
easat-3855	44	13	attributes	attribute	NOUN
easat-3855	44	14	of	of	ADP
easat-3855	44	15	high	high	ADJ
easat-3855	44	16	-	-	PUNCT
easat-3855	44	17	quality	quality	NOUN
easat-3855	44	18	earnings	earning	NOUN
easat-3855	44	19	.	.	PUNCT
easat-3855	45	1	persistent	persistent	ADJ
easat-3855	45	2	earnings	earning	NOUN
easat-3855	45	3	suggest	suggest	VERB
easat-3855	45	4	that	that	SCONJ
easat-3855	45	5	a	a	DET
easat-3855	45	6	company	company	NOUN
easat-3855	45	7	's	's	PART
easat-3855	45	8	income	income	NOUN
easat-3855	45	9	is	be	AUX
easat-3855	45	10	stable	stable	ADJ
easat-3855	45	11	and	and	CCONJ
easat-3855	45	12	likely	likely	ADJ
easat-3855	45	13	to	to	PART
easat-3855	45	14	continue	continue	VERB
easat-3855	45	15	smoothly	smoothly	ADV
easat-3855	45	16	into	into	ADP
easat-3855	45	17	the	the	DET
easat-3855	45	18	foreseeable	foreseeable	ADJ
easat-3855	45	19	future	future	NOUN
easat-3855	45	20	,	,	PUNCT
easat-3855	45	21	reflecting	reflect	VERB
easat-3855	45	22	sustainable	sustainable	ADJ
easat-3855	45	23	,	,	PUNCT
easat-3855	45	24	steady	steady	ADJ
easat-3855	45	25	performance	performance	NOUN
easat-3855	45	26	.	.	PUNCT
easat-3855	46	1	predictable	predictable	ADJ
easat-3855	46	2	earnings	earning	NOUN
easat-3855	46	3	,	,	PUNCT
easat-3855	46	4	alternatively	alternatively	ADV
easat-3855	46	5	,	,	PUNCT
easat-3855	46	6	enhance	enhance	VERB
easat-3855	46	7	the	the	DET
easat-3855	46	8	reliability	reliability	NOUN
easat-3855	46	9	of	of	ADP
easat-3855	46	10	financial	financial	ADJ
easat-3855	46	11	forecasts	forecast	NOUN
easat-3855	46	12	,	,	PUNCT
easat-3855	46	13	making	make	VERB
easat-3855	46	14	it	it	PRON
easat-3855	46	15	easier	easy	ADJ
easat-3855	46	16	for	for	SCONJ
easat-3855	46	17	investors	investor	NOUN
easat-3855	46	18	and	and	CCONJ
easat-3855	46	19	other	other	ADJ
easat-3855	46	20	stakeholders	stakeholder	NOUN
easat-3855	46	21	to	to	PART
easat-3855	46	22	anticipate	anticipate	VERB
easat-3855	46	23	upcoming	upcoming	ADJ
easat-3855	46	24	financial	financial	ADJ
easat-3855	46	25	performance	performance	NOUN
easat-3855	46	26	and	and	CCONJ
easat-3855	46	27	make	make	VERB
easat-3855	46	28	informed	informed	ADJ
easat-3855	46	29	choices	choice	NOUN
easat-3855	46	30	(	(	PUNCT
easat-3855	46	31	(	(	PUNCT
easat-3855	46	32	khatib	khatib	PROPN
easat-3855	46	33	et	et	PROPN
easat-3855	46	34	al	al	PROPN
easat-3855	46	35	.	.	PROPN
easat-3855	46	36	,	,	PUNCT
easat-3855	46	37	2021	2021	NUM
easat-3855	46	38	)	)	PUNCT
easat-3855	46	39	(	(	PUNCT
easat-3855	46	40	gerged	gerge	VERB
easat-3855	46	41	,	,	PUNCT
easat-3855	46	42	albitar	albitar	ADJ
easat-3855	46	43	,	,	PUNCT
easat-3855	46	44	&	&	CCONJ
easat-3855	46	45	al‐haddad	al‐haddad	PROPN
easat-3855	46	46	,	,	PUNCT
easat-3855	46	47	2023)underscored	2023)underscore	VERB
easat-3855	46	48	the	the	DET
easat-3855	46	49	importance	importance	NOUN
easat-3855	46	50	of	of	ADP
easat-3855	46	51	earnings	earning	NOUN
easat-3855	46	52	persistence	persistence	NOUN
easat-3855	46	53	by	by	ADP
easat-3855	46	54	demonstrating	demonstrate	VERB
easat-3855	46	55	that	that	SCONJ
easat-3855	46	56	firms	firm	NOUN
easat-3855	46	57	with	with	ADP
easat-3855	46	58	high	high	ADJ
easat-3855	46	59	earnings	earning	NOUN
easat-3855	46	60	persistence	persistence	NOUN
easat-3855	46	61	tend	tend	VERB
easat-3855	46	62	to	to	PART
easat-3855	46	63	command	command	VERB
easat-3855	46	64	higher	high	ADJ
easat-3855	46	65	valuation	valuation	NOUN
easat-3855	46	66	multiples	multiple	NOUN
easat-3855	46	67	.	.	PUNCT
easat-3855	47	1	this	this	DET
easat-3855	47	2	correlation	correlation	NOUN
easat-3855	47	3	proposes	propose	VERB
easat-3855	47	4	that	that	SCONJ
easat-3855	47	5	the	the	DET
easat-3855	47	6	market	market	NOUN
easat-3855	47	7	values	value	VERB
easat-3855	47	8	the	the	DET
easat-3855	47	9	reliability	reliability	NOUN
easat-3855	47	10	and	and	CCONJ
easat-3855	47	11	steadiness	steadiness	NOUN
easat-3855	47	12	of	of	ADP
easat-3855	47	13	earnings	earning	NOUN
easat-3855	47	14	,	,	PUNCT
easat-3855	47	15	recognizing	recognize	VERB
easat-3855	47	16	them	they	PRON
easat-3855	47	17	as	as	ADP
easat-3855	47	18	indicators	indicator	NOUN
easat-3855	47	19	of	of	ADP
easat-3855	47	20	a	a	DET
easat-3855	47	21	company	company	NOUN
easat-3855	47	22	's	's	PART
easat-3855	47	23	long	long	ADJ
easat-3855	47	24	-	-	PUNCT
easat-3855	47	25	term	term	NOUN
easat-3855	47	26	viability	viability	NOUN
easat-3855	47	27	and	and	CCONJ
easat-3855	47	28	operational	operational	ADJ
easat-3855	47	29	success	success	NOUN
easat-3855	47	30	.	.	PUNCT
easat-3855	48	1	high	high	ADJ
easat-3855	48	2	earnings	earning	NOUN
easat-3855	48	3	persistence	persistence	NOUN
easat-3855	48	4	implies	imply	VERB
easat-3855	48	5	that	that	SCONJ
easat-3855	48	6	the	the	DET
easat-3855	48	7	company	company	NOUN
easat-3855	48	8	's	's	PART
easat-3855	48	9	earnings	earning	NOUN
easat-3855	48	10	are	be	AUX
easat-3855	48	11	not	not	PART
easat-3855	48	12	significantly	significantly	ADV
easat-3855	48	13	influenced	influence	VERB
easat-3855	48	14	by	by	ADP
easat-3855	48	15	one	one	NUM
easat-3855	48	16	-	-	PUNCT
easat-3855	48	17	time	time	NOUN
easat-3855	48	18	events	event	NOUN
easat-3855	48	19	or	or	CCONJ
easat-3855	48	20	accounting	accounting	NOUN
easat-3855	48	21	anomalies	anomaly	NOUN
easat-3855	48	22	,	,	PUNCT
easat-3855	48	23	but	but	CCONJ
easat-3855	48	24	are	be	AUX
easat-3855	48	25	rather	rather	ADV
easat-3855	48	26	a	a	DET
easat-3855	48	27	result	result	NOUN
easat-3855	48	28	of	of	ADP
easat-3855	48	29	consistent	consistent	ADJ
easat-3855	48	30	performance	performance	NOUN
easat-3855	48	31	throughout	throughout	ADP
easat-3855	48	32	time	time	NOUN
easat-3855	48	33	.	.	PUNCT
easat-3855	49	1	in	in	ADP
easat-3855	49	2	the	the	DET
easat-3855	49	3	financial	financial	ADJ
easat-3855	49	4	services	service	NOUN
easat-3855	49	5	sector	sector	NOUN
easat-3855	49	6	,	,	PUNCT
easat-3855	49	7	the	the	DET
easat-3855	49	8	concepts	concept	NOUN
easat-3855	49	9	of	of	ADP
easat-3855	49	10	earnings	earning	NOUN
easat-3855	49	11	persistence	persistence	NOUN
easat-3855	49	12	and	and	CCONJ
easat-3855	49	13	predictability	predictability	NOUN
easat-3855	49	14	are	be	AUX
easat-3855	49	15	particularly	particularly	ADV
easat-3855	49	16	crucial	crucial	ADJ
easat-3855	49	17	.	.	PUNCT
easat-3855	50	1	this	this	DET
easat-3855	50	2	sector	sector	NOUN
easat-3855	50	3	is	be	AUX
easat-3855	50	4	highly	highly	ADV
easat-3855	50	5	sensitive	sensitive	ADJ
easat-3855	50	6	to	to	ADP
easat-3855	50	7	economic	economic	ADJ
easat-3855	50	8	cycles	cycle	NOUN
easat-3855	50	9	and	and	CCONJ
easat-3855	50	10	regulatory	regulatory	ADJ
easat-3855	50	11	changes	change	NOUN
easat-3855	50	12	,	,	PUNCT
easat-3855	50	13	which	which	PRON
easat-3855	50	14	can	can	AUX
easat-3855	50	15	introduce	introduce	VERB
easat-3855	50	16	significant	significant	ADJ
easat-3855	50	17	volatility	volatility	NOUN
easat-3855	50	18	into	into	ADP
easat-3855	50	19	earnings	earning	NOUN
easat-3855	50	20	.	.	PUNCT
easat-3855	51	1	(	(	PUNCT
easat-3855	51	2	bouaziz	bouaziz	NOUN
easat-3855	51	3	,	,	PUNCT
easat-3855	51	4	salhi	salhi	NOUN
easat-3855	51	5	,	,	PUNCT
easat-3855	51	6	&	&	CCONJ
easat-3855	51	7	jarboui	jarboui	PROPN
easat-3855	51	8	,	,	PUNCT
easat-3855	51	9	2020	2020	NUM
easat-3855	51	10	)	)	PUNCT
easat-3855	51	11	highlighted	highlight	VERB
easat-3855	51	12	that	that	SCONJ
easat-3855	51	13	stability	stability	NOUN
easat-3855	51	14	and	and	CCONJ
easat-3855	51	15	predictability	predictability	NOUN
easat-3855	51	16	of	of	ADP
easat-3855	51	17	earnings	earning	NOUN
easat-3855	51	18	are	be	AUX
easat-3855	51	19	paramount	paramount	ADJ
easat-3855	51	20	in	in	ADP
easat-3855	51	21	this	this	DET
easat-3855	51	22	industry	industry	NOUN
easat-3855	51	23	,	,	PUNCT
easat-3855	51	24	as	as	SCONJ
easat-3855	51	25	stakeholders	stakeholder	NOUN
easat-3855	51	26	rely	rely	VERB
easat-3855	51	27	heavily	heavily	ADV
easat-3855	51	28	on	on	ADP
easat-3855	51	29	these	these	DET
easat-3855	51	30	attributes	attribute	NOUN
easat-3855	51	31	to	to	PART
easat-3855	51	32	gauge	gauge	VERB
easat-3855	51	33	the	the	DET
easat-3855	51	34	financial	financial	ADJ
easat-3855	51	35	health	health	NOUN
easat-3855	51	36	and	and	CCONJ
easat-3855	51	37	risk	risk	NOUN
easat-3855	51	38	profile	profile	NOUN
easat-3855	51	39	of	of	ADP
easat-3855	51	40	financial	financial	ADJ
easat-3855	51	41	institutions	institution	NOUN
easat-3855	51	42	.	.	PUNCT
easat-3855	52	1	predictable	predictable	ADJ
easat-3855	52	2	earnings	earning	NOUN
easat-3855	52	3	in	in	ADP
easat-3855	52	4	this	this	DET
easat-3855	52	5	context	context	NOUN
easat-3855	52	6	allow	allow	VERB
easat-3855	52	7	for	for	ADP
easat-3855	52	8	better	well	ADJ
easat-3855	52	9	risk	risk	NOUN
easat-3855	52	10	management	management	NOUN
easat-3855	52	11	and	and	CCONJ
easat-3855	52	12	strategic	strategic	ADJ
easat-3855	52	13	planning	planning	NOUN
easat-3855	52	14	,	,	PUNCT
easat-3855	52	15	both	both	PRON
easat-3855	52	16	for	for	ADP
easat-3855	52	17	the	the	DET
easat-3855	52	18	8669	8669	NUM
easat-3855	52	19	edelweiss	edelweiss	PROPN
easat-3855	52	20	applied	apply	VERB
easat-3855	52	21	science	science	NOUN
easat-3855	52	22	and	and	CCONJ
easat-3855	52	23	technology	technology	NOUN
easat-3855	52	24	issn	issn	PROPN
easat-3855	52	25	:	:	PUNCT
easat-3855	52	26	2576	2576	NUM
easat-3855	52	27	-	-	SYM
easat-3855	52	28	8484	8484	NUM
easat-3855	52	29	vol	vol	NOUN
easat-3855	52	30	.	.	PROPN
easat-3855	53	1	8	8	NUM
easat-3855	53	2	,	,	PUNCT
easat-3855	53	3	no	no	INTJ
easat-3855	53	4	.	.	NOUN
easat-3855	54	1	6	6	NUM
easat-3855	54	2	:	:	SYM
easat-3855	54	3	8667	8667	NUM
easat-3855	54	4	-	-	SYM
easat-3855	54	5	8681	8681	NUM
easat-3855	54	6	,	,	PUNCT
easat-3855	54	7	2024	2024	NUM
easat-3855	54	8	doi	doi	NOUN
easat-3855	54	9	:	:	PUNCT
easat-3855	54	10	10.55214/25768484.v8i6.3855	10.55214/25768484.v8i6.3855	PROPN
easat-3855	54	11	©	©	ADP
easat-3855	54	12	2024	2024	NUM
easat-3855	54	13	by	by	ADP
easat-3855	54	14	the	the	DET
easat-3855	54	15	authors	author	NOUN
easat-3855	54	16	;	;	PUNCT
easat-3855	54	17	licensee	licensee	PROPN
easat-3855	54	18	learning	learn	VERB
easat-3855	54	19	gate	gate	NOUN
easat-3855	54	20	institutions	institution	NOUN
easat-3855	54	21	themselves	themselves	PRON
easat-3855	54	22	and	and	CCONJ
easat-3855	54	23	for	for	ADP
easat-3855	54	24	investors	investor	NOUN
easat-3855	54	25	assessing	assess	VERB
easat-3855	54	26	their	their	PRON
easat-3855	54	27	long	long	ADJ
easat-3855	54	28	-	-	PUNCT
easat-3855	54	29	term	term	NOUN
easat-3855	54	30	potential	potential	NOUN
easat-3855	54	31	(	(	PUNCT
easat-3855	54	32	toumeh	toumeh	NOUN
easat-3855	54	33	,	,	PUNCT
easat-3855	54	34	yahya	yahya	PROPN
easat-3855	54	35	,	,	PUNCT
easat-3855	54	36	&	&	CCONJ
easat-3855	54	37	amran	amran	ADJ
easat-3855	54	38	,	,	PUNCT
easat-3855	54	39	2023	2023	NUM
easat-3855	54	40	)	)	PUNCT
easat-3855	54	41	additionally	additionally	ADV
easat-3855	54	42	,	,	PUNCT
easat-3855	54	43	earnings	earning	NOUN
easat-3855	54	44	predictability	predictability	NOUN
easat-3855	54	45	reduces	reduce	VERB
easat-3855	54	46	the	the	DET
easat-3855	54	47	uncertainty	uncertainty	NOUN
easat-3855	54	48	surrounding	surround	VERB
easat-3855	54	49	a	a	DET
easat-3855	54	50	company	company	NOUN
easat-3855	54	51	's	's	PART
easat-3855	54	52	future	future	ADJ
easat-3855	54	53	cash	cash	NOUN
easat-3855	54	54	flows	flow	NOUN
easat-3855	54	55	,	,	PUNCT
easat-3855	54	56	thereby	thereby	ADV
easat-3855	54	57	lowering	lower	VERB
easat-3855	54	58	the	the	DET
easat-3855	54	59	perceived	perceive	VERB
easat-3855	54	60	risk	risk	NOUN
easat-3855	54	61	associated	associate	VERB
easat-3855	54	62	with	with	ADP
easat-3855	54	63	investing	invest	VERB
easat-3855	54	64	in	in	ADP
easat-3855	54	65	the	the	DET
easat-3855	54	66	company	company	NOUN
easat-3855	54	67	.	.	PUNCT
easat-3855	55	1	this	this	DET
easat-3855	55	2	reduction	reduction	NOUN
easat-3855	55	3	in	in	ADP
easat-3855	55	4	risk	risk	NOUN
easat-3855	55	5	can	can	AUX
easat-3855	55	6	lead	lead	VERB
easat-3855	55	7	to	to	ADP
easat-3855	55	8	a	a	DET
easat-3855	55	9	lower	low	ADJ
easat-3855	55	10	cost	cost	NOUN
easat-3855	55	11	of	of	ADP
easat-3855	55	12	capital	capital	NOUN
easat-3855	55	13	and	and	CCONJ
easat-3855	55	14	potentially	potentially	ADV
easat-3855	55	15	higher	high	ADJ
easat-3855	55	16	investment	investment	NOUN
easat-3855	55	17	inflows	inflow	NOUN
easat-3855	55	18	.	.	PUNCT
easat-3855	56	1	firms	firm	NOUN
easat-3855	56	2	that	that	PRON
easat-3855	56	3	consistently	consistently	ADV
easat-3855	56	4	deliver	deliver	VERB
easat-3855	56	5	predictable	predictable	ADJ
easat-3855	56	6	earnings	earning	NOUN
easat-3855	56	7	are	be	AUX
easat-3855	56	8	often	often	ADV
easat-3855	56	9	seen	see	VERB
easat-3855	56	10	as	as	ADP
easat-3855	56	11	more	more	ADV
easat-3855	56	12	transparent	transparent	ADJ
easat-3855	56	13	and	and	CCONJ
easat-3855	56	14	better	well	ADV
easat-3855	56	15	directed	direct	VERB
easat-3855	56	16	,	,	PUNCT
easat-3855	56	17	enhancing	enhance	VERB
easat-3855	56	18	their	their	PRON
easat-3855	56	19	credibility	credibility	NOUN
easat-3855	56	20	and	and	CCONJ
easat-3855	56	21	attractiveness	attractiveness	NOUN
easat-3855	56	22	to	to	ADP
easat-3855	56	23	investors	investor	NOUN
easat-3855	56	24	(	(	PUNCT
easat-3855	56	25	buchholz	buchholz	PROPN
easat-3855	56	26	,	,	PUNCT
easat-3855	56	27	lopatta	lopatta	NOUN
easat-3855	56	28	,	,	PUNCT
easat-3855	56	29	&	&	CCONJ
easat-3855	56	30	maas	maas	PROPN
easat-3855	56	31	,	,	PUNCT
easat-3855	56	32	2020	2020	NUM
easat-3855	56	33	)	)	PUNCT
easat-3855	56	34	.	.	PUNCT
easat-3855	57	1	the	the	DET
easat-3855	57	2	importance	importance	NOUN
easat-3855	57	3	of	of	ADP
easat-3855	57	4	earnings	earning	NOUN
easat-3855	57	5	persistence	persistence	NOUN
easat-3855	57	6	and	and	CCONJ
easat-3855	57	7	predictability	predictability	NOUN
easat-3855	57	8	extends	extend	VERB
easat-3855	57	9	beyond	beyond	ADP
easat-3855	57	10	investor	investor	NOUN
easat-3855	57	11	relations	relation	NOUN
easat-3855	57	12	and	and	CCONJ
easat-3855	57	13	impacts	impact	VERB
easat-3855	57	14	other	other	ADJ
easat-3855	57	15	areas	area	NOUN
easat-3855	57	16	such	such	ADJ
easat-3855	57	17	as	as	ADP
easat-3855	57	18	corporate	corporate	ADJ
easat-3855	57	19	governance	governance	NOUN
easat-3855	57	20	and	and	CCONJ
easat-3855	57	21	management	management	NOUN
easat-3855	57	22	practices	practice	NOUN
easat-3855	57	23	.	.	PUNCT
easat-3855	58	1	companies	company	NOUN
easat-3855	58	2	with	with	ADP
easat-3855	58	3	high	high	ADJ
easat-3855	58	4	earnings	earning	NOUN
easat-3855	58	5	persistence	persistence	NOUN
easat-3855	58	6	are	be	AUX
easat-3855	58	7	likely	likely	ADJ
easat-3855	58	8	to	to	PART
easat-3855	58	9	have	have	VERB
easat-3855	58	10	robust	robust	ADJ
easat-3855	58	11	internal	internal	ADJ
easat-3855	58	12	controls	control	NOUN
easat-3855	58	13	and	and	CCONJ
easat-3855	58	14	effective	effective	ADJ
easat-3855	58	15	management	management	NOUN
easat-3855	58	16	strategies	strategy	NOUN
easat-3855	58	17	that	that	PRON
easat-3855	58	18	contribute	contribute	VERB
easat-3855	58	19	to	to	ADP
easat-3855	58	20	consistent	consistent	ADJ
easat-3855	58	21	performance	performance	NOUN
easat-3855	58	22	.	.	PUNCT
easat-3855	59	1	these	these	DET
easat-3855	59	2	companies	company	NOUN
easat-3855	59	3	are	be	AUX
easat-3855	59	4	better	well	ADV
easat-3855	59	5	equipped	equip	VERB
easat-3855	59	6	to	to	PART
easat-3855	59	7	navigate	navigate	VERB
easat-3855	59	8	economic	economic	ADJ
easat-3855	59	9	downturns	downturn	NOUN
easat-3855	59	10	and	and	CCONJ
easat-3855	59	11	capitalize	capitalize	VERB
easat-3855	59	12	on	on	ADP
easat-3855	59	13	growth	growth	NOUN
easat-3855	59	14	opportunities	opportunity	NOUN
easat-3855	59	15	,	,	PUNCT
easat-3855	59	16	further	far	ADV
easat-3855	59	17	reinforcing	reinforce	VERB
easat-3855	59	18	their	their	PRON
easat-3855	59	19	earnings	earning	NOUN
easat-3855	59	20	stabilit	stabilit	NOUN
easat-3855	59	21	(	(	PUNCT
easat-3855	59	22	napier	napier	PROPN
easat-3855	59	23	&	&	CCONJ
easat-3855	59	24	stadler	stadler	PROPN
easat-3855	59	25	,	,	PUNCT
easat-3855	59	26	2020	2020	NUM
easat-3855	59	27	)	)	PUNCT
easat-3855	59	28	moreover	moreover	ADV
easat-3855	59	29	,	,	PUNCT
easat-3855	59	30	earnings	earning	NOUN
easat-3855	59	31	persistence	persistence	NOUN
easat-3855	59	32	and	and	CCONJ
easat-3855	59	33	predictability	predictability	NOUN
easat-3855	59	34	are	be	AUX
easat-3855	59	35	essential	essential	ADJ
easat-3855	59	36	qualities	quality	NOUN
easat-3855	59	37	of	of	ADP
easat-3855	59	38	high	high	ADJ
easat-3855	59	39	-	-	PUNCT
easat-3855	59	40	quality	quality	NOUN
easat-3855	59	41	earnings	earning	NOUN
easat-3855	59	42	.	.	PUNCT
easat-3855	60	1	they	they	PRON
easat-3855	60	2	provide	provide	VERB
easat-3855	60	3	a	a	DET
easat-3855	60	4	reliable	reliable	ADJ
easat-3855	60	5	basis	basis	NOUN
easat-3855	60	6	for	for	ADP
easat-3855	60	7	financial	financial	ADJ
easat-3855	60	8	projections	projection	NOUN
easat-3855	60	9	,	,	PUNCT
easat-3855	60	10	enhance	enhance	VERB
easat-3855	60	11	investor	investor	NOUN
easat-3855	60	12	confidence	confidence	NOUN
easat-3855	60	13	,	,	PUNCT
easat-3855	60	14	and	and	CCONJ
easat-3855	60	15	contribute	contribute	VERB
easat-3855	60	16	to	to	ADP
easat-3855	60	17	higher	high	ADJ
easat-3855	60	18	market	market	NOUN
easat-3855	60	19	valuations	valuation	NOUN
easat-3855	60	20	.	.	PUNCT
easat-3855	61	1	as	as	SCONJ
easat-3855	61	2	highlighted	highlight	VERB
easat-3855	61	3	by	by	ADP
easat-3855	61	4	gerged	gerge	VERB
easat-3855	61	5	et	et	PROPN
easat-3855	61	6	al	al	PROPN
easat-3855	61	7	.	.	PROPN
easat-3855	62	1	(	(	PUNCT
easat-3855	62	2	2023	2023	NUM
easat-3855	62	3	)	)	PUNCT
easat-3855	62	4	and	and	CCONJ
easat-3855	62	5	bouaziz	bouaziz	VERB
easat-3855	62	6	et	et	PROPN
easat-3855	62	7	al	al	PROPN
easat-3855	62	8	.	.	PROPN
easat-3855	63	1	(	(	PUNCT
easat-3855	63	2	2020	2020	NUM
easat-3855	63	3	)	)	PUNCT
easat-3855	63	4	,	,	PUNCT
easat-3855	63	5	these	these	DET
easat-3855	63	6	attributes	attribute	NOUN
easat-3855	63	7	are	be	AUX
easat-3855	63	8	especially	especially	ADV
easat-3855	63	9	critical	critical	ADJ
easat-3855	63	10	in	in	ADP
easat-3855	63	11	the	the	DET
easat-3855	63	12	financial	financial	ADJ
easat-3855	63	13	services	service	NOUN
easat-3855	63	14	sector	sector	NOUN
easat-3855	63	15	,	,	PUNCT
easat-3855	63	16	where	where	SCONJ
easat-3855	63	17	economic	economic	ADJ
easat-3855	63	18	cycles	cycle	NOUN
easat-3855	63	19	and	and	CCONJ
easat-3855	63	20	regulatory	regulatory	ADJ
easat-3855	63	21	environments	environment	NOUN
easat-3855	63	22	can	can	AUX
easat-3855	63	23	significantly	significantly	ADV
easat-3855	63	24	impact	impact	VERB
easat-3855	63	25	earnings	earning	NOUN
easat-3855	63	26	stability	stability	NOUN
easat-3855	63	27	.	.	PUNCT
easat-3855	64	1	by	by	ADP
easat-3855	64	2	focusing	focus	VERB
easat-3855	64	3	on	on	ADP
easat-3855	64	4	these	these	DET
easat-3855	64	5	attributes	attribute	NOUN
easat-3855	64	6	,	,	PUNCT
easat-3855	64	7	companies	company	NOUN
easat-3855	64	8	can	can	AUX
easat-3855	64	9	improve	improve	VERB
easat-3855	64	10	their	their	PRON
easat-3855	64	11	financial	financial	ADJ
easat-3855	64	12	performance	performance	NOUN
easat-3855	64	13	and	and	CCONJ
easat-3855	64	14	strengthen	strengthen	VERB
easat-3855	64	15	their	their	PRON
easat-3855	64	16	position	position	NOUN
easat-3855	64	17	in	in	ADP
easat-3855	64	18	the	the	DET
easat-3855	64	19	market	market	NOUN
easat-3855	64	20	(	(	PUNCT
easat-3855	64	21	anderson	anderson	PROPN
easat-3855	64	22	,	,	PUNCT
easat-3855	64	23	hyun	hyun	PROPN
easat-3855	64	24	,	,	PUNCT
easat-3855	64	25	&	&	CCONJ
easat-3855	64	26	warsame	warsame	PROPN
easat-3855	64	27	,	,	PUNCT
easat-3855	64	28	2024	2024	NUM
easat-3855	64	29	)	)	PUNCT
easat-3855	64	30	3.3	3.3	NUM
easat-3855	64	31	.	.	PUNCT
easat-3855	65	1	earnings	earning	NOUN
easat-3855	65	2	smoothing	smooth	VERB
easat-3855	65	3	earnings	earning	NOUN
easat-3855	65	4	smoothing	smoothing	NOUN
easat-3855	65	5	,	,	PUNCT
easat-3855	65	6	while	while	SCONJ
easat-3855	65	7	capable	capable	ADJ
easat-3855	65	8	of	of	ADP
easat-3855	65	9	reducing	reduce	VERB
easat-3855	65	10	income	income	NOUN
easat-3855	65	11	volatility	volatility	NOUN
easat-3855	65	12	,	,	PUNCT
easat-3855	65	13	can	can	AUX
easat-3855	65	14	conversely	conversely	ADV
easat-3855	65	15	imply	imply	VERB
easat-3855	65	16	tactical	tactical	ADJ
easat-3855	65	17	deception	deception	NOUN
easat-3855	65	18	as	as	SCONJ
easat-3855	65	19	firms	firm	NOUN
easat-3855	65	20	delicately	delicately	ADV
easat-3855	65	21	manipulate	manipulate	VERB
easat-3855	65	22	reported	report	VERB
easat-3855	65	23	figures	figure	NOUN
easat-3855	65	24	.	.	PUNCT
easat-3855	66	1	on	on	ADP
easat-3855	66	2	one	one	NUM
easat-3855	66	3	hand	hand	NOUN
easat-3855	66	4	,	,	PUNCT
easat-3855	66	5	judicious	judicious	ADJ
easat-3855	66	6	smoothing	smoothing	NOUN
easat-3855	66	7	signals	signal	NOUN
easat-3855	66	8	prudent	prudent	ADJ
easat-3855	66	9	risk	risk	NOUN
easat-3855	66	10	management	management	NOUN
easat-3855	66	11	and	and	CCONJ
easat-3855	66	12	reliable	reliable	ADJ
easat-3855	66	13	,	,	PUNCT
easat-3855	66	14	steady	steady	ADJ
easat-3855	66	15	output	output	NOUN
easat-3855	66	16	insensitive	insensitive	ADJ
easat-3855	66	17	to	to	ADP
easat-3855	66	18	economic	economic	ADJ
easat-3855	66	19	tides	tide	NOUN
easat-3855	66	20	.	.	PUNCT
easat-3855	67	1	however	however	ADV
easat-3855	67	2	,	,	PUNCT
easat-3855	67	3	excessive	excessive	ADJ
easat-3855	67	4	levelling	levelling	NOUN
easat-3855	67	5	raises	raise	VERB
easat-3855	67	6	suspicions	suspicion	NOUN
easat-3855	67	7	of	of	ADP
easat-3855	67	8	manufactured	manufacture	VERB
easat-3855	67	9	results	result	NOUN
easat-3855	67	10	crafted	craft	VERB
easat-3855	67	11	to	to	PART
easat-3855	67	12	please	please	VERB
easat-3855	67	13	particular	particular	ADJ
easat-3855	67	14	targets	target	NOUN
easat-3855	67	15	.	.	PUNCT
easat-3855	68	1	such	such	ADJ
easat-3855	68	2	practices	practice	NOUN
easat-3855	68	3	undermine	undermine	VERB
easat-3855	68	4	statement	statement	NOUN
easat-3855	68	5	integrity	integrity	NOUN
easat-3855	68	6	,	,	PUNCT
easat-3855	68	7	misguiding	misguide	VERB
easat-3855	68	8	stakeholders	stakeholder	NOUN
easat-3855	68	9	’	'	PUNCT
easat-3855	68	10	decisions	decision	NOUN
easat-3855	68	11	with	with	ADP
easat-3855	68	12	distorted	distorted	ADJ
easat-3855	68	13	data	datum	NOUN
easat-3855	68	14	(	(	PUNCT
easat-3855	68	15	alkebsee	alkebsee	NOUN
easat-3855	68	16	,	,	PUNCT
easat-3855	68	17	alhebry	alhebry	PROPN
easat-3855	68	18	,	,	PUNCT
easat-3855	68	19	&	&	CCONJ
easat-3855	68	20	tian	tian	ADJ
easat-3855	68	21	,	,	PUNCT
easat-3855	68	22	2022	2022	NUM
easat-3855	68	23	)	)	PUNCT
easat-3855	68	24	studies	study	NOUN
easat-3855	68	25	imply	imply	VERB
easat-3855	68	26	earnings	earning	NOUN
easat-3855	68	27	smoothing	smoothing	NOUN
easat-3855	68	28	enhances	enhance	NOUN
easat-3855	68	29	informativeness	informativeness	ADJ
easat-3855	68	30	but	but	CCONJ
easat-3855	68	31	solely	solely	ADV
easat-3855	68	32	to	to	ADP
easat-3855	68	33	an	an	DET
easat-3855	68	34	extent	extent	NOUN
easat-3855	68	35	.	.	PUNCT
easat-3855	69	1	tactful	tactful	ADJ
easat-3855	69	2	smoothing	smoothing	NOUN
easat-3855	69	3	renders	render	VERB
easat-3855	69	4	earnings	earning	NOUN
easat-3855	69	5	more	more	ADV
easat-3855	69	6	foreseeable	foreseeable	ADJ
easat-3855	69	7	and	and	CCONJ
easat-3855	69	8	analyzable	analyzable	ADJ
easat-3855	69	9	,	,	PUNCT
easat-3855	69	10	clarifying	clarify	VERB
easat-3855	69	11	intrinsic	intrinsic	ADJ
easat-3855	69	12	performance	performance	NOUN
easat-3855	69	13	.	.	PUNCT
easat-3855	70	1	beyond	beyond	ADP
easat-3855	70	2	moderation	moderation	NOUN
easat-3855	70	3	,	,	PUNCT
easat-3855	70	4	though	though	ADV
easat-3855	70	5	,	,	PUNCT
easat-3855	70	6	aggressive	aggressive	ADJ
easat-3855	70	7	smoothing	smoothing	NOUN
easat-3855	70	8	obscures	obscure	VERB
easat-3855	70	9	genuine	genuine	ADJ
easat-3855	70	10	wellness	wellness	NOUN
easat-3855	70	11	,	,	PUNCT
easat-3855	70	12	cloaking	cloak	VERB
easat-3855	70	13	fundamental	fundamental	ADJ
easat-3855	70	14	issues	issue	NOUN
easat-3855	70	15	and	and	CCONJ
easat-3855	70	16	hazards	hazard	NOUN
easat-3855	70	17	particularly	particularly	ADV
easat-3855	70	18	for	for	ADP
easat-3855	70	19	financials	financial	NOUN
easat-3855	70	20	as	as	ADP
easat-3855	70	21	interest	interest	NOUN
easat-3855	70	22	rates	rate	NOUN
easat-3855	70	23	fluctuate	fluctuate	VERB
easat-3855	70	24	.	.	PUNCT
easat-3855	71	1	here	here	ADV
easat-3855	71	2	,	,	PUNCT
easat-3855	71	3	practices	practice	NOUN
easat-3855	71	4	face	face	VERB
easat-3855	71	5	intense	intense	ADJ
easat-3855	71	6	scrutiny	scrutiny	NOUN
easat-3855	71	7	assuming	assume	VERB
easat-3855	71	8	potential	potential	ADJ
easat-3855	71	9	concealed	conceal	VERB
easat-3855	71	10	perils	peril	NOUN
easat-3855	71	11	(	(	PUNCT
easat-3855	71	12	orazalin	orazalin	ADJ
easat-3855	71	13	,	,	PUNCT
easat-3855	71	14	2020	2020	NUM
easat-3855	71	15	)	)	PUNCT
easat-3855	71	16	.	.	PUNCT
easat-3855	72	1	earnings	earning	NOUN
easat-3855	72	2	recognition	recognition	NOUN
easat-3855	72	3	policies	policy	NOUN
easat-3855	72	4	undoubtedly	undoubtedly	ADV
easat-3855	72	5	impact	impact	VERB
easat-3855	72	6	assessed	assess	VERB
easat-3855	72	7	quality	quality	NOUN
easat-3855	72	8	.	.	PUNCT
easat-3855	73	1	consistent	consistent	ADJ
easat-3855	73	2	,	,	PUNCT
easat-3855	73	3	transparent	transparent	ADJ
easat-3855	73	4	policies	policy	NOUN
easat-3855	73	5	are	be	AUX
easat-3855	73	6	integral	integral	ADJ
easat-3855	73	7	to	to	ADP
easat-3855	73	8	high	high	ADJ
easat-3855	73	9	quality	quality	NOUN
easat-3855	73	10	earnings	earning	NOUN
easat-3855	73	11	maintenance	maintenance	NOUN
easat-3855	73	12	.	.	PUNCT
easat-3855	74	1	injudicious	injudicious	ADJ
easat-3855	74	2	,	,	PUNCT
easat-3855	74	3	overzealous	overzealous	ADJ
easat-3855	74	4	policies	policy	NOUN
easat-3855	74	5	misrepresent	misrepresent	VERB
easat-3855	74	6	performance	performance	NOUN
easat-3855	74	7	,	,	PUNCT
easat-3855	74	8	confounding	confound	VERB
easat-3855	74	9	investors	investor	NOUN
easat-3855	74	10	gauging	gauge	VERB
easat-3855	74	11	economic	economic	ADJ
easat-3855	74	12	reality	reality	NOUN
easat-3855	74	13	(	(	PUNCT
easat-3855	74	14	(	(	PUNCT
easat-3855	74	15	almarayeh	almarayeh	ADJ
easat-3855	74	16	,	,	PUNCT
easat-3855	74	17	aibar	aibar	NOUN
easat-3855	74	18	-	-	PUNCT
easat-3855	74	19	guzmán	guzmán	NOUN
easat-3855	74	20	,	,	PUNCT
easat-3855	74	21	&	&	CCONJ
easat-3855	74	22	abdullatif	abdullatif	PROPN
easat-3855	74	23	,	,	PUNCT
easat-3855	74	24	2020	2020	NUM
easat-3855	74	25	)	)	PUNCT
easat-3855	74	26	.	.	PUNCT
easat-3855	75	1	financial	financial	ADJ
easat-3855	75	2	complexity	complexity	NOUN
easat-3855	75	3	and	and	CCONJ
easat-3855	75	4	diversity	diversity	NOUN
easat-3855	75	5	present	present	ADJ
easat-3855	75	6	distinctive	distinctive	ADJ
easat-3855	75	7	recognition	recognition	NOUN
easat-3855	75	8	challenges	challenge	NOUN
easat-3855	75	9	.	.	PUNCT
easat-3855	76	1	dissimilar	dissimilar	ADJ
easat-3855	76	2	instruments	instrument	NOUN
easat-3855	76	3	spawn	spawn	VERB
easat-3855	76	4	significant	significant	ADJ
easat-3855	76	5	methodological	methodological	ADJ
easat-3855	76	6	differences	difference	NOUN
easat-3855	76	7	,	,	PUNCT
easat-3855	76	8	compromising	compromise	VERB
easat-3855	76	9	comparability	comparability	NOUN
easat-3855	76	10	and	and	CCONJ
easat-3855	76	11	reliability	reliability	NOUN
easat-3855	76	12	.	.	PUNCT
easat-3855	77	1	interest	interest	NOUN
easat-3855	77	2	,	,	PUNCT
easat-3855	77	3	fee	fee	NOUN
easat-3855	77	4	and	and	CCONJ
easat-3855	77	5	trading	trading	NOUN
easat-3855	77	6	income	income	NOUN
easat-3855	77	7	recognition	recognition	NOUN
easat-3855	77	8	variances	variance	NOUN
easat-3855	77	9	drastically	drastically	ADV
easat-3855	77	10	impact	impact	VERB
easat-3855	77	11	reported	report	VERB
easat-3855	77	12	earnings	earning	NOUN
easat-3855	77	13	amongst	amongst	ADP
easat-3855	77	14	similar	similar	ADJ
easat-3855	77	15	institutions	institution	NOUN
easat-3855	77	16	(	(	PUNCT
easat-3855	77	17	bouaziz	bouaziz	PROPN
easat-3855	77	18	et	et	PROPN
easat-3855	77	19	al	al	PROPN
easat-3855	77	20	.	.	PROPN
easat-3855	77	21	,	,	PUNCT
easat-3855	77	22	2020	2020	NUM
easat-3855	77	23	)	)	PUNCT
easat-3855	77	24	.	.	PUNCT
easat-3855	78	1	additionally	additionally	ADV
easat-3855	78	2	,	,	PUNCT
easat-3855	78	3	economic	economic	ADJ
easat-3855	78	4	uncertainty	uncertainty	NOUN
easat-3855	78	5	and	and	CCONJ
easat-3855	78	6	regulation	regulation	NOUN
easat-3855	78	7	change	change	NOUN
easat-3855	78	8	pressure	pressure	NOUN
easat-3855	78	9	maximize	maximize	VERB
easat-3855	78	10	targets	target	NOUN
easat-3855	78	11	,	,	PUNCT
easat-3855	78	12	incentivizing	incentivize	VERB
easat-3855	78	13	more	more	ADV
easat-3855	78	14	assertive	assertive	ADJ
easat-3855	78	15	smoothing	smoothing	NOUN
easat-3855	78	16	problematic	problematic	ADJ
easat-3855	78	17	for	for	ADP
easat-3855	78	18	volatility	volatility	NOUN
easat-3855	78	19	-	-	PUNCT
easat-3855	78	20	prone	prone	ADJ
easat-3855	78	21	financials	financial	NOUN
easat-3855	78	22	.	.	PUNCT
easat-3855	79	1	companies	company	NOUN
easat-3855	79	2	potentially	potentially	ADV
easat-3855	79	3	mislead	mislead	VERB
easat-3855	79	4	through	through	ADP
easat-3855	79	5	stable	stable	ADJ
easat-3855	79	6	façades	façade	NOUN
easat-3855	79	7	masking	mask	VERB
easat-3855	79	8	risk	risk	NOUN
easat-3855	79	9	and	and	CCONJ
easat-3855	79	10	output	output	NOUN
easat-3855	79	11	(	(	PUNCT
easat-3855	79	12	gerged	gerge	VERB
easat-3855	79	13	et	et	PROPN
easat-3855	79	14	al	al	PROPN
easat-3855	79	15	.	.	PROPN
easat-3855	79	16	,	,	PUNCT
easat-3855	79	17	2023	2023	NUM
easat-3855	79	18	)	)	PUNCT
easat-3855	79	19	.	.	PUNCT
easat-3855	80	1	while	while	SCONJ
easat-3855	80	2	smoothing	smoothing	NOUN
easat-3855	80	3	enhances	enhance	VERB
easat-3855	80	4	predictability	predictability	NOUN
easat-3855	80	5	and	and	CCONJ
easat-3855	80	6	stability	stability	NOUN
easat-3855	80	7	,	,	PUNCT
easat-3855	80	8	careful	careful	ADJ
easat-3855	80	9	monitoring	monitoring	NOUN
easat-3855	80	10	circumvents	circumvent	VERB
easat-3855	80	11	manipulation	manipulation	NOUN
easat-3855	80	12	.	.	PUNCT
easat-3855	81	1	tactful	tactful	ADJ
easat-3855	81	2	smoothing	smoothing	NOUN
easat-3855	81	3	aids	aid	NOUN
easat-3855	81	4	quality	quality	NOUN
easat-3855	81	5	and	and	CCONJ
easat-3855	81	6	informativeness	informativeness	NOUN
easat-3855	81	7	but	but	CCONJ
easat-3855	81	8	aggression	aggression	NOUN
easat-3855	81	9	obscures	obscure	VERB
easat-3855	81	10	truth	truth	NOUN
easat-3855	81	11	.	.	PUNCT
easat-3855	82	1	financials	financial	NOUN
easat-3855	82	2	require	require	VERB
easat-3855	82	3	transparency	transparency	NOUN
easat-3855	82	4	given	give	VERB
easat-3855	82	5	intricacies	intricacy	NOUN
easat-3855	82	6	and	and	CCONJ
easat-3855	82	7	variability	variability	NOUN
easat-3855	82	8	,	,	PUNCT
easat-3855	82	9	reflecting	reflect	VERB
easat-3855	82	10	genuine	genuine	ADJ
easat-3855	82	11	output	output	NOUN
easat-3855	82	12	through	through	ADP
easat-3855	82	13	trust	trust	NOUN
easat-3855	82	14	and	and	CCONJ
easat-3855	82	15	confidence	confidence	NOUN
easat-3855	82	16	preservation	preservation	NOUN
easat-3855	82	17	(	(	PUNCT
easat-3855	82	18	huang	huang	PROPN
easat-3855	82	19	et	et	PROPN
easat-3855	82	20	al	al	PROPN
easat-3855	82	21	.	.	PROPN
easat-3855	82	22	,	,	PUNCT
easat-3855	82	23	2020	2020	NUM
easat-3855	82	24	)	)	PUNCT
easat-3855	82	25	.	.	PUNCT
easat-3855	83	1	3.4	3.4	NUM
easat-3855	83	2	.	.	PUNCT
easat-3855	83	3	earnings	earning	NOUN
easat-3855	83	4	management	management	NOUN
easat-3855	83	5	earnings	earning	NOUN
easat-3855	83	6	management	management	NOUN
easat-3855	83	7	refers	refer	VERB
easat-3855	83	8	to	to	ADP
easat-3855	83	9	the	the	DET
easat-3855	83	10	deliberate	deliberate	ADJ
easat-3855	83	11	manipulation	manipulation	NOUN
easat-3855	83	12	of	of	ADP
easat-3855	83	13	financial	financial	ADJ
easat-3855	83	14	statements	statement	NOUN
easat-3855	83	15	to	to	PART
easat-3855	83	16	achieve	achieve	VERB
easat-3855	83	17	specific	specific	ADJ
easat-3855	83	18	outcomes	outcome	NOUN
easat-3855	83	19	,	,	PUNCT
easat-3855	83	20	often	often	ADV
easat-3855	83	21	meeting	meet	VERB
easat-3855	83	22	internal	internal	ADJ
easat-3855	83	23	targets	target	NOUN
easat-3855	83	24	or	or	CCONJ
easat-3855	83	25	external	external	ADJ
easat-3855	83	26	expectations	expectation	NOUN
easat-3855	83	27	.	.	PUNCT
easat-3855	84	1	this	this	DET
easat-3855	84	2	practice	practice	NOUN
easat-3855	84	3	can	can	AUX
easat-3855	84	4	significantly	significantly	ADV
easat-3855	84	5	impact	impact	VERB
easat-3855	84	6	earnings	earning	NOUN
easat-3855	84	7	quality	quality	NOUN
easat-3855	84	8	,	,	PUNCT
easat-3855	84	9	potentially	potentially	ADV
easat-3855	84	10	misleading	misleading	ADJ
easat-3855	84	11	investors	investor	NOUN
easat-3855	84	12	,	,	PUNCT
easat-3855	84	13	regulators	regulator	NOUN
easat-3855	84	14	,	,	PUNCT
easat-3855	84	15	and	and	CCONJ
easat-3855	84	16	other	other	ADJ
easat-3855	84	17	stakeholders	stakeholder	NOUN
easat-3855	84	18	about	about	ADP
easat-3855	84	19	a	a	DET
easat-3855	84	20	company	company	NOUN
easat-3855	84	21	's	's	PART
easat-3855	84	22	true	true	ADJ
easat-3855	84	23	financial	financial	ADJ
easat-3855	84	24	health	health	NOUN
easat-3855	84	25	.	.	PUNCT
easat-3855	85	1	as	as	SCONJ
easat-3855	85	2	highlighted	highlight	VERB
easat-3855	85	3	by	by	ADP
easat-3855	85	4	anderson	anderson	PROPN
easat-3855	85	5	et	et	PROPN
easat-3855	85	6	al	al	PROPN
easat-3855	85	7	.	.	PROPN
easat-3855	86	1	(	(	PUNCT
easat-3855	86	2	2024	2024	NUM
easat-3855	86	3	)	)	PUNCT
easat-3855	86	4	,	,	PUNCT
easat-3855	86	5	earnings	earning	NOUN
easat-3855	86	6	management	management	NOUN
easat-3855	86	7	practices	practice	NOUN
easat-3855	86	8	are	be	AUX
easat-3855	86	9	prevalent	prevalent	ADJ
easat-3855	86	10	and	and	CCONJ
easat-3855	86	11	detrimental	detrimental	ADJ
easat-3855	86	12	to	to	ADP
easat-3855	86	13	earnings	earning	NOUN
easat-3855	86	14	quality	quality	NOUN
easat-3855	86	15	.	.	PUNCT
easat-3855	87	1	by	by	ADP
easat-3855	87	2	distorting	distort	VERB
easat-3855	87	3	financial	financial	ADJ
easat-3855	87	4	8670	8670	NUM
easat-3855	87	5	edelweiss	edelweiss	PROPN
easat-3855	87	6	applied	apply	VERB
easat-3855	87	7	science	science	NOUN
easat-3855	87	8	and	and	CCONJ
easat-3855	87	9	technology	technology	NOUN
easat-3855	87	10	issn	issn	PROPN
easat-3855	87	11	:	:	PUNCT
easat-3855	87	12	2576	2576	NUM
easat-3855	87	13	-	-	SYM
easat-3855	87	14	8484	8484	NUM
easat-3855	87	15	vol	vol	NOUN
easat-3855	87	16	.	.	PROPN
easat-3855	88	1	8	8	NUM
easat-3855	88	2	,	,	PUNCT
easat-3855	88	3	no	no	INTJ
easat-3855	88	4	.	.	NOUN
easat-3855	89	1	6	6	NUM
easat-3855	89	2	:	:	SYM
easat-3855	89	3	8667	8667	NUM
easat-3855	89	4	-	-	SYM
easat-3855	89	5	8681	8681	NUM
easat-3855	89	6	,	,	PUNCT
easat-3855	89	7	2024	2024	NUM
easat-3855	89	8	doi	doi	NOUN
easat-3855	89	9	:	:	PUNCT
easat-3855	89	10	10.55214/25768484.v8i6.3855	10.55214/25768484.v8i6.3855	PROPN
easat-3855	89	11	©	©	ADP
easat-3855	89	12	2024	2024	NUM
easat-3855	89	13	by	by	ADP
easat-3855	89	14	the	the	DET
easat-3855	89	15	authors	author	NOUN
easat-3855	89	16	;	;	PUNCT
easat-3855	89	17	licensee	licensee	PROPN
easat-3855	89	18	learning	learning	PROPN
easat-3855	89	19	gate	gate	PROPN
easat-3855	89	20	information	information	NOUN
easat-3855	89	21	,	,	PUNCT
easat-3855	89	22	it	it	PRON
easat-3855	89	23	undermines	undermine	VERB
easat-3855	89	24	the	the	DET
easat-3855	89	25	reliability	reliability	NOUN
easat-3855	89	26	and	and	CCONJ
easat-3855	89	27	transparency	transparency	NOUN
easat-3855	89	28	of	of	ADP
easat-3855	89	29	financial	financial	ADJ
easat-3855	89	30	reporting	reporting	NOUN
easat-3855	89	31	,	,	PUNCT
easat-3855	89	32	which	which	PRON
easat-3855	89	33	are	be	AUX
easat-3855	89	34	critical	critical	ADJ
easat-3855	89	35	for	for	ADP
easat-3855	89	36	effective	effective	ADJ
easat-3855	89	37	decision	decision	NOUN
easat-3855	89	38	-	-	PUNCT
easat-3855	89	39	making	making	NOUN
easat-3855	89	40	(	(	PUNCT
easat-3855	89	41	li	li	PROPN
easat-3855	89	42	et	et	PROPN
easat-3855	89	43	al	al	PROPN
easat-3855	89	44	.	.	PROPN
easat-3855	89	45	,	,	PUNCT
easat-3855	89	46	2020	2020	NUM
easat-3855	89	47	)	)	PUNCT
easat-3855	89	48	.	.	PUNCT
easat-3855	90	1	in	in	ADP
easat-3855	90	2	the	the	DET
easat-3855	90	3	complex	complex	ADJ
easat-3855	90	4	,	,	PUNCT
easat-3855	90	5	diverse	diverse	ADJ
easat-3855	90	6	financial	financial	ADJ
easat-3855	90	7	services	service	NOUN
easat-3855	90	8	sector	sector	NOUN
easat-3855	90	9	,	,	PUNCT
easat-3855	90	10	earnings	earning	NOUN
easat-3855	90	11	management	management	NOUN
easat-3855	90	12	can	can	AUX
easat-3855	90	13	take	take	VERB
easat-3855	90	14	many	many	ADJ
easat-3855	90	15	intricate	intricate	ADJ
easat-3855	90	16	forms	form	NOUN
easat-3855	90	17	.	.	PUNCT
easat-3855	91	1	adjusting	adjust	VERB
easat-3855	91	2	exhaustive	exhaustive	ADJ
easat-3855	91	3	loan	loan	NOUN
easat-3855	91	4	loss	loss	NOUN
easat-3855	91	5	provisions	provision	NOUN
easat-3855	91	6	is	be	AUX
easat-3855	91	7	a	a	DET
easat-3855	91	8	common	common	ADJ
easat-3855	91	9	technique	technique	NOUN
easat-3855	91	10	,	,	PUNCT
easat-3855	91	11	involving	involve	VERB
easat-3855	91	12	setting	set	VERB
easat-3855	91	13	aside	aside	ADP
easat-3855	91	14	reserves	reserve	NOUN
easat-3855	91	15	for	for	ADP
easat-3855	91	16	possible	possible	ADJ
easat-3855	91	17	loan	loan	NOUN
easat-3855	91	18	defaults	default	NOUN
easat-3855	91	19	.	.	PUNCT
easat-3855	92	1	by	by	ADP
easat-3855	92	2	either	either	CCONJ
easat-3855	92	3	overestimating	overestimate	VERB
easat-3855	92	4	or	or	CCONJ
easat-3855	92	5	underestimating	underestimate	VERB
easat-3855	92	6	these	these	DET
easat-3855	92	7	provisions	provision	NOUN
easat-3855	92	8	,	,	PUNCT
easat-3855	92	9	financial	financial	ADJ
easat-3855	92	10	institutions	institution	NOUN
easat-3855	92	11	can	can	AUX
easat-3855	92	12	smooth	smooth	VERB
easat-3855	92	13	earnings	earning	NOUN
easat-3855	92	14	,	,	PUNCT
easat-3855	92	15	making	make	VERB
easat-3855	92	16	their	their	PRON
easat-3855	92	17	performance	performance	NOUN
easat-3855	92	18	appear	appear	VERB
easat-3855	92	19	more	more	ADV
easat-3855	92	20	stable	stable	ADJ
easat-3855	92	21	than	than	SCONJ
easat-3855	92	22	it	it	PRON
easat-3855	92	23	actually	actually	ADV
easat-3855	92	24	is	be	AUX
easat-3855	92	25	during	during	ADP
easat-3855	92	26	periods	period	NOUN
easat-3855	92	27	of	of	ADP
easat-3855	92	28	economic	economic	ADJ
easat-3855	92	29	uncertainty	uncertainty	NOUN
easat-3855	92	30	or	or	CCONJ
easat-3855	92	31	when	when	SCONJ
easat-3855	92	32	attempting	attempt	VERB
easat-3855	92	33	to	to	PART
easat-3855	92	34	meet	meet	VERB
easat-3855	92	35	regulatory	regulatory	ADJ
easat-3855	92	36	capital	capital	NOUN
easat-3855	92	37	requirements	requirement	NOUN
easat-3855	92	38	(	(	PUNCT
easat-3855	92	39	cunningham	cunningham	PROPN
easat-3855	92	40	et	et	PROPN
easat-3855	92	41	al	al	PROPN
easat-3855	92	42	.	.	PROPN
easat-3855	92	43	,	,	PUNCT
easat-3855	92	44	2020	2020	NUM
easat-3855	92	45	)	)	PUNCT
easat-3855	92	46	.	.	PUNCT
easat-3855	93	1	another	another	DET
easat-3855	93	2	prevalent	prevalent	ADJ
easat-3855	93	3	form	form	NOUN
easat-3855	93	4	is	be	AUX
easat-3855	93	5	manipulating	manipulate	VERB
easat-3855	93	6	the	the	DET
easat-3855	93	7	valuation	valuation	NOUN
easat-3855	93	8	of	of	ADP
easat-3855	93	9	intricate	intricate	ADJ
easat-3855	93	10	financial	financial	ADJ
easat-3855	93	11	products	product	NOUN
easat-3855	93	12	.	.	PUNCT
easat-3855	94	1	given	give	VERB
easat-3855	94	2	the	the	DET
easat-3855	94	3	complexity	complexity	NOUN
easat-3855	94	4	of	of	ADP
easat-3855	94	5	derivatives	derivative	NOUN
easat-3855	94	6	and	and	CCONJ
easat-3855	94	7	structured	structured	ADJ
easat-3855	94	8	securities	security	NOUN
easat-3855	94	9	,	,	PUNCT
easat-3855	94	10	firms	firm	NOUN
easat-3855	94	11	can	can	AUX
easat-3855	94	12	use	use	VERB
easat-3855	94	13	subjective	subjective	ADJ
easat-3855	94	14	judgments	judgment	NOUN
easat-3855	94	15	and	and	CCONJ
easat-3855	94	16	mathematical	mathematical	ADJ
easat-3855	94	17	models	model	NOUN
easat-3855	94	18	to	to	ADP
easat-3855	94	19	influence	influence	NOUN
easat-3855	94	20	reported	report	VERB
easat-3855	94	21	values	value	NOUN
easat-3855	94	22	.	.	PUNCT
easat-3855	95	1	this	this	DET
easat-3855	95	2	flexibility	flexibility	NOUN
easat-3855	95	3	allows	allow	VERB
easat-3855	95	4	meeting	meet	VERB
easat-3855	95	5	targets	target	NOUN
easat-3855	95	6	but	but	CCONJ
easat-3855	95	7	increases	increase	VERB
easat-3855	95	8	the	the	DET
easat-3855	95	9	risk	risk	NOUN
easat-3855	95	10	of	of	ADP
easat-3855	95	11	significant	significant	ADJ
easat-3855	95	12	variances	variance	NOUN
easat-3855	95	13	between	between	ADP
easat-3855	95	14	reported	report	VERB
easat-3855	95	15	earnings	earning	NOUN
easat-3855	95	16	and	and	CCONJ
easat-3855	95	17	actual	actual	ADJ
easat-3855	95	18	economic	economic	ADJ
easat-3855	95	19	performance	performance	NOUN
easat-3855	95	20	(	(	PUNCT
easat-3855	95	21	chen	chen	PROPN
easat-3855	95	22	et	et	PROPN
easat-3855	95	23	al	al	PROPN
easat-3855	95	24	.	.	PROPN
easat-3855	95	25	,	,	PUNCT
easat-3855	95	26	2022	2022	NUM
easat-3855	95	27	)	)	PUNCT
easat-3855	95	28	)	)	PUNCT
easat-3855	95	29	.	.	PUNCT
easat-3855	96	1	while	while	SCONJ
easat-3855	96	2	financial	financial	ADJ
easat-3855	96	3	reports	report	NOUN
easat-3855	96	4	aim	aim	VERB
easat-3855	96	5	to	to	PART
easat-3855	96	6	convey	convey	VERB
easat-3855	96	7	an	an	DET
easat-3855	96	8	accurate	accurate	ADJ
easat-3855	96	9	portrayal	portrayal	NOUN
easat-3855	96	10	of	of	ADP
easat-3855	96	11	fiscal	fiscal	ADJ
easat-3855	96	12	realities	reality	NOUN
easat-3855	96	13	,	,	PUNCT
easat-3855	96	14	creative	creative	ADJ
easat-3855	96	15	accounting	accounting	NOUN
easat-3855	96	16	practices	practice	NOUN
easat-3855	96	17	sometimes	sometimes	ADV
easat-3855	96	18	obscure	obscure	ADJ
easat-3855	96	19	underlying	underlying	ADJ
easat-3855	96	20	conditions	condition	NOUN
easat-3855	96	21	.	.	PUNCT
easat-3855	97	1	napier	napier	NOUN
easat-3855	97	2	and	and	CCONJ
easat-3855	97	3	stadler	stadler	PROPN
easat-3855	97	4	's	's	PART
easat-3855	97	5	examination	examination	NOUN
easat-3855	97	6	highlights	highlight	NOUN
easat-3855	97	7	regulators	regulator	NOUN
easat-3855	97	8	'	'	PART
easat-3855	97	9	duty	duty	NOUN
easat-3855	97	10	to	to	PART
easat-3855	97	11	scrutinize	scrutinize	VERB
easat-3855	97	12	maneuvers	maneuver	NOUN
easat-3855	97	13	distorting	distort	VERB
easat-3855	97	14	economic	economic	ADJ
easat-3855	97	15	truths	truth	NOUN
easat-3855	97	16	.	.	PUNCT
easat-3855	98	1	regulatory	regulatory	ADJ
easat-3855	98	2	watchdogs	watchdog	NOUN
easat-3855	98	3	must	must	AUX
easat-3855	98	4	enforce	enforce	VERB
easat-3855	98	5	guidelines	guideline	NOUN
easat-3855	98	6	and	and	CCONJ
easat-3855	98	7	confirm	confirm	VERB
easat-3855	98	8	statements	statement	NOUN
easat-3855	98	9	communicate	communicate	VERB
easat-3855	98	10	an	an	DET
easat-3855	98	11	unvarnished	unvarnished	ADJ
easat-3855	98	12	picture	picture	NOUN
easat-3855	98	13	for	for	ADP
easat-3855	98	14	informed	informed	ADJ
easat-3855	98	15	decision	decision	NOUN
easat-3855	98	16	making	making	NOUN
easat-3855	98	17	(	(	PUNCT
easat-3855	98	18	efuntade	efuntade	NOUN
easat-3855	98	19	&	&	CCONJ
easat-3855	98	20	akinola	akinola	PROPN
easat-3855	98	21	,	,	PUNCT
easat-3855	98	22	2020	2020	NUM
easat-3855	98	23	)	)	PUNCT
easat-3855	98	24	additionally	additionally	ADV
easat-3855	98	25	,	,	PUNCT
easat-3855	98	26	complete	complete	ADJ
easat-3855	98	27	clarity	clarity	NOUN
easat-3855	98	28	in	in	ADP
easat-3855	98	29	disclosures	disclosure	NOUN
easat-3855	98	30	proves	prove	VERB
easat-3855	98	31	essential	essential	ADJ
easat-3855	98	32	to	to	ADP
easat-3855	98	33	counterbalance	counterbalance	NOUN
easat-3855	98	34	stylized	stylize	VERB
easat-3855	98	35	presentations	presentation	NOUN
easat-3855	98	36	of	of	ADP
easat-3855	98	37	numbers	number	NOUN
easat-3855	98	38	.	.	PUNCT
easat-3855	99	1	institutions	institution	NOUN
easat-3855	99	2	should	should	AUX
easat-3855	99	3	establish	establish	VERB
easat-3855	99	4	transparent	transparent	ADJ
easat-3855	99	5	,	,	PUNCT
easat-3855	99	6	methodical	methodical	ADJ
easat-3855	99	7	protocols	protocol	NOUN
easat-3855	99	8	and	and	CCONJ
easat-3855	99	9	fully	fully	ADV
easat-3855	99	10	illuminate	illuminate	VERB
easat-3855	99	11	rationales	rationale	NOUN
easat-3855	99	12	behind	behind	ADP
easat-3855	99	13	values	value	NOUN
easat-3855	99	14	shown	show	VERB
easat-3855	99	15	.	.	PUNCT
easat-3855	100	1	such	such	ADJ
easat-3855	100	2	radiance	radiance	NOUN
easat-3855	100	3	aids	aid	VERB
easat-3855	100	4	stakeholders	stakeholder	NOUN
easat-3855	100	5	in	in	ADP
easat-3855	100	6	understanding	understand	VERB
easat-3855	100	7	an	an	DET
easat-3855	100	8	entity	entity	NOUN
easat-3855	100	9	's	's	PART
easat-3855	100	10	genuine	genuine	ADJ
easat-3855	100	11	wellness	wellness	NOUN
easat-3855	100	12	and	and	CCONJ
easat-3855	100	13	vulnerabilities	vulnerability	NOUN
easat-3855	100	14	(	(	PUNCT
easat-3855	100	15	gonzález	gonzález	PROPN
easat-3855	100	16	,	,	PUNCT
easat-3855	100	17	santomil	santomil	NOUN
easat-3855	100	18	,	,	PUNCT
easat-3855	100	19	&	&	CCONJ
easat-3855	100	20	herrera	herrera	NOUN
easat-3855	100	21	,	,	PUNCT
easat-3855	100	22	2020	2020	NUM
easat-3855	100	23	)	)	PUNCT
easat-3855	100	24	.	.	PUNCT
easat-3855	101	1	moreover	moreover	ADV
easat-3855	101	2	,	,	PUNCT
easat-3855	101	3	rigorously	rigorously	ADV
easat-3855	101	4	constructed	construct	VERB
easat-3855	101	5	internal	internal	ADJ
easat-3855	101	6	controls	control	NOUN
easat-3855	101	7	and	and	CCONJ
easat-3855	101	8	principled	principled	ADJ
easat-3855	101	9	leadership	leadership	NOUN
easat-3855	101	10	remain	remain	VERB
easat-3855	101	11	pivotal	pivotal	ADJ
easat-3855	101	12	to	to	ADP
easat-3855	101	13	thwarting	thwart	VERB
easat-3855	101	14	manipulated	manipulate	VERB
easat-3855	101	15	portrayals	portrayal	NOUN
easat-3855	101	16	.	.	PUNCT
easat-3855	102	1	robust	robust	ADJ
easat-3855	102	2	checks	check	NOUN
easat-3855	102	3	can	can	AUX
easat-3855	102	4	detect	detect	VERB
easat-3855	102	5	and	and	CCONJ
easat-3855	102	6	discourage	discourage	VERB
easat-3855	102	7	actions	action	NOUN
easat-3855	102	8	altering	alter	VERB
easat-3855	102	9	truths	truth	NOUN
easat-3855	102	10	by	by	ADP
easat-3855	102	11	confirming	confirm	VERB
easat-3855	102	12	transactions	transaction	NOUN
easat-3855	102	13	'	'	PART
easat-3855	102	14	correct	correct	ADJ
easat-3855	102	15	chronicling	chronicling	NOUN
easat-3855	102	16	and	and	CCONJ
easat-3855	102	17	communication	communication	NOUN
easat-3855	102	18	.	.	PUNCT
easat-3855	103	1	sinewy	sinewy	ADJ
easat-3855	103	2	governance	governance	NOUN
easat-3855	103	3	,	,	PUNCT
easat-3855	103	4	like	like	ADP
easat-3855	103	5	boards	board	NOUN
easat-3855	103	6	independently	independently	ADV
easat-3855	103	7	and	and	CCONJ
easat-3855	103	8	inquisitively	inquisitively	ADV
easat-3855	103	9	oversighting	oversighte	VERB
easat-3855	103	10	management	management	NOUN
easat-3855	103	11	,	,	PUNCT
easat-3855	103	12	can	can	AUX
easat-3855	103	13	provide	provide	VERB
easat-3855	103	14	equilibrium	equilibrium	NOUN
easat-3855	103	15	and	and	CCONJ
easat-3855	103	16	hold	hold	VERB
easat-3855	103	17	leadership	leadership	NOUN
easat-3855	103	18	liable	liable	ADJ
easat-3855	103	19	for	for	ADP
easat-3855	103	20	reporting	report	VERB
easat-3855	103	21	conduct	conduct	NOUN
easat-3855	103	22	(	(	PUNCT
easat-3855	103	23	(	(	PUNCT
easat-3855	103	24	demerjian	demerjian	ADJ
easat-3855	103	25	,	,	PUNCT
easat-3855	103	26	lewis	lewis	PROPN
easat-3855	103	27	-	-	PUNCT
easat-3855	103	28	western	western	ADJ
easat-3855	103	29	,	,	PUNCT
easat-3855	103	30	&	&	CCONJ
easat-3855	103	31	mcvay	mcvay	PROPN
easat-3855	103	32	,	,	PUNCT
easat-3855	103	33	2020)moreover	2020)moreover	NUM
easat-3855	103	34	,	,	PUNCT
easat-3855	103	35	massaging	massage	VERB
easat-3855	103	36	numbers	number	NOUN
easat-3855	103	37	presents	present	VERB
easat-3855	103	38	a	a	DET
easat-3855	103	39	notable	notable	ADJ
easat-3855	103	40	issue	issue	NOUN
easat-3855	103	41	harming	harm	VERB
easat-3855	103	42	quality	quality	NOUN
easat-3855	103	43	and	and	CCONJ
easat-3855	103	44	believability	believability	NOUN
easat-3855	103	45	of	of	ADP
easat-3855	103	46	fiscal	fiscal	ADJ
easat-3855	103	47	narrations	narration	NOUN
easat-3855	103	48	.	.	PUNCT
easat-3855	104	1	for	for	ADP
easat-3855	104	2	financial	financial	ADJ
easat-3855	104	3	services	service	NOUN
easat-3855	104	4	where	where	SCONJ
easat-3855	104	5	procedures	procedure	NOUN
easat-3855	104	6	'	'	PART
easat-3855	104	7	complexity	complexity	NOUN
easat-3855	104	8	and	and	CCONJ
easat-3855	104	9	workarounds	workaround	NOUN
easat-3855	104	10	'	'	PART
easat-3855	104	11	availability	availability	NOUN
easat-3855	104	12	make	make	VERB
easat-3855	104	13	diligent	diligent	ADJ
easat-3855	104	14	monitoring	monitoring	NOUN
easat-3855	104	15	and	and	CCONJ
easat-3855	104	16	resilient	resilient	ADJ
easat-3855	104	17	frameworks	framework	NOUN
easat-3855	104	18	indispensable	indispensable	ADJ
easat-3855	104	19	,	,	PUNCT
easat-3855	104	20	regulatory	regulatory	ADJ
easat-3855	104	21	bodies	body	NOUN
easat-3855	104	22	must	must	AUX
easat-3855	104	23	enforce	enforce	VERB
easat-3855	104	24	stringent	stringent	ADJ
easat-3855	104	25	standards	standard	NOUN
easat-3855	104	26	rigidly	rigidly	ADV
easat-3855	104	27	.	.	PUNCT
easat-3855	105	1	likewise	likewise	ADV
easat-3855	105	2	,	,	PUNCT
easat-3855	105	3	corporations	corporation	NOUN
easat-3855	105	4	must	must	AUX
easat-3855	105	5	prioritize	prioritize	VERB
easat-3855	105	6	lucidity	lucidity	NOUN
easat-3855	105	7	and	and	CCONJ
easat-3855	105	8	stewardship	stewardship	NOUN
easat-3855	105	9	to	to	PART
easat-3855	105	10	guarantee	guarantee	VERB
easat-3855	105	11	statements	statement	NOUN
easat-3855	105	12	accurately	accurately	ADV
easat-3855	105	13	mirror	mirror	VERB
easat-3855	105	14	authentic	authentic	ADJ
easat-3855	105	15	outputs	output	NOUN
easat-3855	105	16	.	.	PUNCT
easat-3855	106	1	addressing	address	VERB
easat-3855	106	2	these	these	DET
easat-3855	106	3	points	point	NOUN
easat-3855	106	4	preserves	preserve	NOUN
easat-3855	106	5	reporting	reporting	NOUN
easat-3855	106	6	's	's	PART
easat-3855	106	7	integrity	integrity	NOUN
easat-3855	106	8	,	,	PUNCT
easat-3855	106	9	engendering	engender	VERB
easat-3855	106	10	assurance	assurance	NOUN
easat-3855	106	11	and	and	CCONJ
easat-3855	106	12	self	self	NOUN
easat-3855	106	13	-	-	PUNCT
easat-3855	106	14	assurance	assurance	NOUN
easat-3855	106	15	among	among	ADP
easat-3855	106	16	investors	investor	NOUN
easat-3855	106	17	and	and	CCONJ
easat-3855	106	18	other	other	ADJ
easat-3855	106	19	involved	involved	ADJ
easat-3855	106	20	parties	party	NOUN
easat-3855	106	21	(	(	PUNCT
easat-3855	106	22	brei	brei	ADJ
easat-3855	106	23	,	,	PUNCT
easat-3855	106	24	borio	borio	NOUN
easat-3855	106	25	,	,	PUNCT
easat-3855	106	26	&	&	CCONJ
easat-3855	106	27	gambacorta	gambacorta	PROPN
easat-3855	106	28	,	,	PUNCT
easat-3855	106	29	2020	2020	NUM
easat-3855	106	30	)	)	PUNCT
easat-3855	106	31	.	.	PUNCT
easat-3855	107	1	3.5	3.5	NUM
easat-3855	107	2	.	.	PUNCT
easat-3855	107	3	impact	impact	NOUN
easat-3855	107	4	of	of	ADP
easat-3855	107	5	interest	interest	NOUN
easat-3855	107	6	rate	rate	NOUN
easat-3855	107	7	fluctuations	fluctuation	NOUN
easat-3855	107	8	fluctuations	fluctuation	NOUN
easat-3855	107	9	in	in	ADP
easat-3855	107	10	interest	interest	NOUN
easat-3855	107	11	rates	rate	NOUN
easat-3855	107	12	are	be	AUX
easat-3855	107	13	a	a	DET
easat-3855	107	14	major	major	ADJ
easat-3855	107	15	external	external	ADJ
easat-3855	107	16	factor	factor	NOUN
easat-3855	107	17	impacting	impact	VERB
easat-3855	107	18	the	the	DET
easat-3855	107	19	fiscal	fiscal	ADJ
easat-3855	107	20	performance	performance	NOUN
easat-3855	107	21	of	of	ADP
easat-3855	107	22	firms	firm	NOUN
easat-3855	107	23	in	in	ADP
easat-3855	107	24	the	the	DET
easat-3855	107	25	financial	financial	ADJ
easat-3855	107	26	services	service	NOUN
easat-3855	107	27	sector	sector	NOUN
easat-3855	107	28	.	.	PUNCT
easat-3855	108	1	changes	change	NOUN
easat-3855	108	2	in	in	ADP
easat-3855	108	3	interest	interest	NOUN
easat-3855	108	4	rates	rate	NOUN
easat-3855	108	5	can	can	AUX
easat-3855	108	6	affect	affect	VERB
easat-3855	108	7	an	an	DET
easat-3855	108	8	array	array	NOUN
easat-3855	108	9	of	of	ADP
easat-3855	108	10	fiscal	fiscal	ADJ
easat-3855	108	11	metrics	metric	NOUN
easat-3855	108	12	,	,	PUNCT
easat-3855	108	13	in	in	ADP
easat-3855	108	14	complex	complex	ADJ
easat-3855	108	15	ways	way	NOUN
easat-3855	108	16	.	.	PUNCT
easat-3855	109	1	net	net	ADJ
easat-3855	109	2	interest	interest	NOUN
easat-3855	109	3	margins	margin	NOUN
easat-3855	109	4	,	,	PUNCT
easat-3855	109	5	which	which	PRON
easat-3855	109	6	measure	measure	VERB
easat-3855	109	7	the	the	DET
easat-3855	109	8	difference	difference	NOUN
easat-3855	109	9	between	between	ADP
easat-3855	109	10	interest	interest	NOUN
easat-3855	109	11	income	income	NOUN
easat-3855	109	12	generated	generate	VERB
easat-3855	109	13	by	by	ADP
easat-3855	109	14	banks	bank	NOUN
easat-3855	109	15	and	and	CCONJ
easat-3855	109	16	the	the	DET
easat-3855	109	17	amount	amount	NOUN
easat-3855	109	18	of	of	ADP
easat-3855	109	19	interest	interest	NOUN
easat-3855	109	20	paid	pay	VERB
easat-3855	109	21	out	out	ADP
easat-3855	109	22	to	to	ADP
easat-3855	109	23	their	their	PRON
easat-3855	109	24	lenders	lender	NOUN
easat-3855	109	25	,	,	PUNCT
easat-3855	109	26	are	be	AUX
easat-3855	109	27	directly	directly	ADV
easat-3855	109	28	impacted	impact	VERB
easat-3855	109	29	.	.	PUNCT
easat-3855	110	1	when	when	SCONJ
easat-3855	110	2	interest	interest	NOUN
easat-3855	110	3	rates	rate	NOUN
easat-3855	110	4	rise	rise	VERB
easat-3855	110	5	,	,	PUNCT
easat-3855	110	6	banks	bank	NOUN
easat-3855	110	7	may	may	AUX
easat-3855	110	8	be	be	AUX
easat-3855	110	9	able	able	ADJ
easat-3855	110	10	to	to	PART
easat-3855	110	11	increase	increase	VERB
easat-3855	110	12	the	the	DET
easat-3855	110	13	rates	rate	NOUN
easat-3855	110	14	they	they	PRON
easat-3855	110	15	charge	charge	VERB
easat-3855	110	16	on	on	ADP
easat-3855	110	17	loans	loan	NOUN
easat-3855	110	18	more	more	ADV
easat-3855	110	19	rapidly	rapidly	ADV
easat-3855	110	20	than	than	ADP
easat-3855	110	21	the	the	DET
easat-3855	110	22	rates	rate	NOUN
easat-3855	110	23	they	they	PRON
easat-3855	110	24	pay	pay	VERB
easat-3855	110	25	on	on	ADP
easat-3855	110	26	deposits	deposit	NOUN
easat-3855	110	27	,	,	PUNCT
easat-3855	110	28	potentially	potentially	ADV
easat-3855	110	29	widening	widen	VERB
easat-3855	110	30	their	their	PRON
easat-3855	110	31	margins	margin	NOUN
easat-3855	110	32	(	(	PUNCT
easat-3855	110	33	zumente	zumente	NOUN
easat-3855	110	34	&	&	CCONJ
easat-3855	110	35	bistrova	bistrova	PROPN
easat-3855	110	36	,	,	PUNCT
easat-3855	110	37	2021	2021	NUM
easat-3855	110	38	)	)	PUNCT
easat-3855	110	39	conversely	conversely	ADV
easat-3855	110	40	,	,	PUNCT
easat-3855	110	41	falling	fall	VERB
easat-3855	110	42	interest	interest	NOUN
easat-3855	110	43	rates	rate	NOUN
easat-3855	110	44	can	can	AUX
easat-3855	110	45	dramatically	dramatically	ADV
easat-3855	110	46	compress	compress	VERB
easat-3855	110	47	margins	margin	NOUN
easat-3855	110	48	,	,	PUNCT
easat-3855	110	49	squeezing	squeeze	VERB
easat-3855	110	50	profitability	profitability	NOUN
easat-3855	110	51	.	.	PUNCT
easat-3855	111	1	therefore	therefore	ADV
easat-3855	111	2	,	,	PUNCT
easat-3855	111	3	adroitly	adroitly	ADV
easat-3855	111	4	managing	manage	VERB
easat-3855	111	5	the	the	DET
easat-3855	111	6	timing	timing	NOUN
easat-3855	111	7	and	and	CCONJ
easat-3855	111	8	extent	extent	NOUN
easat-3855	111	9	of	of	ADP
easat-3855	111	10	rate	rate	NOUN
easat-3855	111	11	changes	change	NOUN
easat-3855	111	12	is	be	AUX
easat-3855	111	13	pivotal	pivotal	ADJ
easat-3855	111	14	for	for	ADP
easat-3855	111	15	maintaining	maintain	VERB
easat-3855	111	16	healthy	healthy	ADJ
easat-3855	111	17	profit	profit	NOUN
easat-3855	111	18	levels	level	NOUN
easat-3855	111	19	(	(	PUNCT
easat-3855	111	20	nguyen	nguyen	NOUN
easat-3855	111	21	&	&	CCONJ
easat-3855	111	22	nguyen	nguyen	PROPN
easat-3855	111	23	,	,	PUNCT
easat-3855	111	24	2020	2020	NUM
easat-3855	111	25	)	)	PUNCT
easat-3855	111	26	.	.	PUNCT
easat-3855	112	1	loan	loan	NOUN
easat-3855	112	2	demand	demand	NOUN
easat-3855	112	3	is	be	AUX
easat-3855	112	4	also	also	ADV
easat-3855	112	5	sensitive	sensitive	ADJ
easat-3855	112	6	to	to	ADP
easat-3855	112	7	interest	interest	NOUN
easat-3855	112	8	rate	rate	NOUN
easat-3855	112	9	fluctuations	fluctuation	NOUN
easat-3855	112	10	.	.	PUNCT
easat-3855	113	1	generally	generally	ADV
easat-3855	113	2	,	,	PUNCT
easat-3855	113	3	lower	low	ADJ
easat-3855	113	4	interest	interest	NOUN
easat-3855	113	5	rates	rate	NOUN
easat-3855	113	6	make	make	VERB
easat-3855	113	7	borrowing	borrow	VERB
easat-3855	113	8	more	more	ADV
easat-3855	113	9	appealing	appealing	ADJ
easat-3855	113	10	,	,	PUNCT
easat-3855	113	11	leading	lead	VERB
easat-3855	113	12	to	to	ADP
easat-3855	113	13	increased	increase	VERB
easat-3855	113	14	loan	loan	NOUN
easat-3855	113	15	demand	demand	NOUN
easat-3855	113	16	.	.	PUNCT
easat-3855	114	1	this	this	PRON
easat-3855	114	2	can	can	AUX
easat-3855	114	3	boost	boost	VERB
easat-3855	114	4	bank	bank	NOUN
easat-3855	114	5	revenues	revenue	NOUN
easat-3855	114	6	through	through	ADP
easat-3855	114	7	higher	high	ADJ
easat-3855	114	8	loan	loan	NOUN
easat-3855	114	9	volumes	volume	NOUN
easat-3855	114	10	(	(	PUNCT
easat-3855	114	11	he	he	PRON
easat-3855	114	12	,	,	PUNCT
easat-3855	114	13	ma	ma	PROPN
easat-3855	114	14	,	,	PUNCT
easat-3855	114	15	&	&	CCONJ
easat-3855	114	16	zhang	zhang	PROPN
easat-3855	114	17	,	,	PUNCT
easat-3855	114	18	2020	2020	NUM
easat-3855	114	19	)	)	PUNCT
easat-3855	114	20	)	)	PUNCT
easat-3855	114	21	.	.	PUNCT
easat-3855	115	1	however	however	ADV
easat-3855	115	2	,	,	PUNCT
easat-3855	115	3	if	if	SCONJ
easat-3855	115	4	rates	rate	NOUN
easat-3855	115	5	sink	sink	VERB
easat-3855	115	6	too	too	ADV
easat-3855	115	7	low	low	ADJ
easat-3855	115	8	,	,	PUNCT
easat-3855	115	9	the	the	DET
easat-3855	115	10	risk	risk	NOUN
easat-3855	115	11	of	of	ADP
easat-3855	115	12	assuming	assume	VERB
easat-3855	115	13	poor	poor	ADJ
easat-3855	115	14	-	-	PUNCT
easat-3855	115	15	quality	quality	NOUN
easat-3855	115	16	loans	loan	NOUN
easat-3855	115	17	increases	increase	NOUN
easat-3855	115	18	,	,	PUNCT
easat-3855	115	19	which	which	PRON
easat-3855	115	20	can	can	AUX
easat-3855	115	21	lead	lead	VERB
easat-3855	115	22	to	to	ADP
easat-3855	115	23	higher	high	ADJ
easat-3855	115	24	default	default	NOUN
easat-3855	115	25	rates	rate	NOUN
easat-3855	115	26	and	and	CCONJ
easat-3855	115	27	subsequent	subsequent	ADJ
easat-3855	115	28	monetary	monetary	ADJ
easat-3855	115	29	turbulence	turbulence	NOUN
easat-3855	115	30	.	.	PUNCT
easat-3855	116	1	on	on	ADP
easat-3855	116	2	the	the	DET
easat-3855	116	3	other	other	ADJ
easat-3855	116	4	hand	hand	NOUN
easat-3855	116	5	,	,	PUNCT
easat-3855	116	6	higher	high	ADJ
easat-3855	116	7	interest	interest	NOUN
easat-3855	116	8	rates	rate	NOUN
easat-3855	116	9	may	may	AUX
easat-3855	116	10	deter	deter	VERB
easat-3855	116	11	borrowing	borrowing	NOUN
easat-3855	116	12	,	,	PUNCT
easat-3855	116	13	reducing	reduce	VERB
easat-3855	116	14	loan	loan	NOUN
easat-3855	116	15	demand	demand	NOUN
easat-3855	116	16	and	and	CCONJ
easat-3855	116	17	potentially	potentially	ADV
easat-3855	116	18	slowing	slow	VERB
easat-3855	116	19	economic	economic	ADJ
easat-3855	116	20	expansion	expansion	NOUN
easat-3855	116	21	.	.	PUNCT
easat-3855	117	1	therefore	therefore	ADV
easat-3855	117	2	,	,	PUNCT
easat-3855	117	3	financial	financial	ADJ
easat-3855	117	4	institutions	institution	NOUN
easat-3855	117	5	must	must	AUX
easat-3855	117	6	skillfully	skillfully	ADV
easat-3855	117	7	balance	balance	VERB
easat-3855	117	8	these	these	DET
easat-3855	117	9	dynamics	dynamic	NOUN
easat-3855	117	10	to	to	PART
easat-3855	117	11	prudently	prudently	ADV
easat-3855	117	12	oversee	oversee	VERB
easat-3855	117	13	their	their	PRON
easat-3855	117	14	loan	loan	NOUN
easat-3855	117	15	portfolios	portfolio	NOUN
easat-3855	117	16	(	(	PUNCT
easat-3855	117	17	gold	gold	NOUN
easat-3855	117	18	et	et	PROPN
easat-3855	117	19	al	al	PROPN
easat-3855	117	20	.	.	PROPN
easat-3855	117	21	,	,	PUNCT
easat-3855	117	22	2020	2020	NUM
easat-3855	117	23	)	)	PUNCT
easat-3855	117	24	8671	8671	NUM
easat-3855	117	25	edelweiss	edelweiss	PROPN
easat-3855	117	26	applied	apply	VERB
easat-3855	117	27	science	science	NOUN
easat-3855	117	28	and	and	CCONJ
easat-3855	117	29	technology	technology	NOUN
easat-3855	117	30	issn	issn	PROPN
easat-3855	117	31	:	:	PUNCT
easat-3855	117	32	2576	2576	NUM
easat-3855	117	33	-	-	SYM
easat-3855	117	34	8484	8484	NUM
easat-3855	117	35	vol	vol	NOUN
easat-3855	117	36	.	.	PROPN
easat-3855	117	37	8	8	NUM
easat-3855	117	38	,	,	PUNCT
easat-3855	117	39	no	no	INTJ
easat-3855	117	40	.	.	NOUN
easat-3855	118	1	6	6	NUM
easat-3855	118	2	:	:	SYM
easat-3855	118	3	8667	8667	NUM
easat-3855	118	4	-	-	SYM
easat-3855	118	5	8681	8681	NUM
easat-3855	118	6	,	,	PUNCT
easat-3855	118	7	2024	2024	NUM
easat-3855	118	8	doi	doi	NOUN
easat-3855	118	9	:	:	PUNCT
easat-3855	118	10	10.55214/25768484.v8i6.3855	10.55214/25768484.v8i6.3855	PROPN
easat-3855	118	11	©	©	ADP
easat-3855	118	12	2024	2024	NUM
easat-3855	118	13	by	by	ADP
easat-3855	118	14	the	the	DET
easat-3855	118	15	authors	author	NOUN
easat-3855	118	16	;	;	PUNCT
easat-3855	118	17	licensee	licensee	PROPN
easat-3855	118	18	learning	learning	NOUN
easat-3855	118	19	gate	gate	VERB
easat-3855	118	20	the	the	DET
easat-3855	118	21	dynamic	dynamic	ADJ
easat-3855	118	22	nature	nature	NOUN
easat-3855	118	23	of	of	ADP
easat-3855	118	24	interest	interest	NOUN
easat-3855	118	25	rates	rate	NOUN
easat-3855	118	26	requires	require	VERB
easat-3855	118	27	financial	financial	ADJ
easat-3855	118	28	institutions	institution	NOUN
easat-3855	118	29	to	to	PART
easat-3855	118	30	be	be	AUX
easat-3855	118	31	highly	highly	ADV
easat-3855	118	32	adaptable	adaptable	ADJ
easat-3855	118	33	in	in	ADP
easat-3855	118	34	their	their	PRON
easat-3855	118	35	strategies	strategy	NOUN
easat-3855	118	36	and	and	CCONJ
easat-3855	118	37	operations	operation	NOUN
easat-3855	118	38	.	.	PUNCT
easat-3855	119	1	agilely	agilely	ADV
easat-3855	119	2	responding	respond	VERB
easat-3855	119	3	to	to	ADP
easat-3855	119	4	varying	vary	VERB
easat-3855	119	5	rate	rate	NOUN
easat-3855	119	6	environments	environment	NOUN
easat-3855	119	7	is	be	AUX
easat-3855	119	8	crucial	crucial	ADJ
easat-3855	119	9	for	for	ADP
easat-3855	119	10	sustaining	sustain	VERB
easat-3855	119	11	fiscal	fiscal	ADJ
easat-3855	119	12	soundness	soundness	NOUN
easat-3855	119	13	.	.	PUNCT
easat-3855	120	1	careful	careful	ADJ
easat-3855	120	2	management	management	NOUN
easat-3855	120	3	of	of	ADP
easat-3855	120	4	assets	asset	NOUN
easat-3855	120	5	,	,	PUNCT
easat-3855	120	6	liabilities	liability	NOUN
easat-3855	120	7	,	,	PUNCT
easat-3855	120	8	and	and	CCONJ
easat-3855	120	9	pricing	pricing	NOUN
easat-3855	120	10	is	be	AUX
easat-3855	120	11	necessary	necessary	ADJ
easat-3855	120	12	to	to	PART
easat-3855	120	13	optimize	optimize	VERB
easat-3855	120	14	performance	performance	NOUN
easat-3855	120	15	amid	amid	ADP
easat-3855	120	16	fluctuating	fluctuate	VERB
easat-3855	120	17	market	market	NOUN
easat-3855	120	18	conditions	condition	NOUN
easat-3855	120	19	(	(	PUNCT
easat-3855	120	20	xiao	xiao	PROPN
easat-3855	120	21	,	,	PUNCT
easat-3855	120	22	geng	geng	PROPN
easat-3855	120	23	,	,	PUNCT
easat-3855	120	24	&	&	CCONJ
easat-3855	120	25	yuan	yuan	PROPN
easat-3855	120	26	,	,	PUNCT
easat-3855	120	27	2020	2020	NUM
easat-3855	120	28	)	)	PUNCT
easat-3855	120	29	the	the	DET
easat-3855	120	30	valuation	valuation	NOUN
easat-3855	120	31	of	of	ADP
easat-3855	120	32	financial	financial	ADJ
easat-3855	120	33	assets	asset	NOUN
easat-3855	120	34	and	and	CCONJ
easat-3855	120	35	liabilities	liability	NOUN
easat-3855	120	36	is	be	AUX
easat-3855	120	37	heavily	heavily	ADV
easat-3855	120	38	reliant	reliant	ADJ
easat-3855	120	39	on	on	ADP
easat-3855	120	40	interest	interest	NOUN
easat-3855	120	41	rates	rate	NOUN
easat-3855	120	42	.	.	PUNCT
easat-3855	121	1	instruments	instrument	NOUN
easat-3855	121	2	like	like	ADP
easat-3855	121	3	bonds	bond	NOUN
easat-3855	121	4	,	,	PUNCT
easat-3855	121	5	loans	loan	NOUN
easat-3855	121	6	,	,	PUNCT
easat-3855	121	7	and	and	CCONJ
easat-3855	121	8	derivatives	derivative	NOUN
easat-3855	121	9	are	be	AUX
easat-3855	121	10	quite	quite	ADV
easat-3855	121	11	sensitive	sensitive	ADJ
easat-3855	121	12	to	to	ADP
easat-3855	121	13	movements	movement	NOUN
easat-3855	121	14	in	in	ADP
easat-3855	121	15	interest	interest	NOUN
easat-3855	121	16	rates	rate	NOUN
easat-3855	121	17	.	.	PUNCT
easat-3855	122	1	for	for	ADP
easat-3855	122	2	instance	instance	NOUN
easat-3855	122	3	,	,	PUNCT
easat-3855	122	4	the	the	DET
easat-3855	122	5	worth	worth	NOUN
easat-3855	122	6	of	of	ADP
easat-3855	122	7	fixed	fix	VERB
easat-3855	122	8	-	-	PUNCT
easat-3855	122	9	income	income	NOUN
easat-3855	122	10	securities	security	NOUN
easat-3855	122	11	typically	typically	ADV
easat-3855	122	12	moves	move	VERB
easat-3855	122	13	opposite	opposite	ADV
easat-3855	122	14	of	of	ADP
easat-3855	122	15	rates	rate	NOUN
easat-3855	122	16	:	:	PUNCT
easat-3855	122	17	when	when	SCONJ
easat-3855	122	18	rates	rate	NOUN
easat-3855	122	19	ascend	ascend	VERB
easat-3855	122	20	,	,	PUNCT
easat-3855	122	21	bond	bond	NOUN
easat-3855	122	22	prices	price	NOUN
easat-3855	122	23	fall	fall	VERB
easat-3855	122	24	,	,	PUNCT
easat-3855	122	25	and	and	CCONJ
easat-3855	122	26	vice	vice	ADV
easat-3855	122	27	versa	versa	ADV
easat-3855	122	28	.	.	PUNCT
easat-3855	123	1	this	this	DET
easat-3855	123	2	relationship	relationship	NOUN
easat-3855	123	3	can	can	AUX
easat-3855	123	4	impact	impact	VERB
easat-3855	123	5	the	the	DET
easat-3855	123	6	balance	balance	NOUN
easat-3855	123	7	sheets	sheet	NOUN
easat-3855	123	8	of	of	ADP
easat-3855	123	9	financial	financial	ADJ
easat-3855	123	10	institutions	institution	NOUN
easat-3855	123	11	,	,	PUNCT
easat-3855	123	12	necessitating	necessitate	VERB
easat-3855	123	13	regular	regular	ADJ
easat-3855	123	14	reassessment	reassessment	NOUN
easat-3855	123	15	and	and	CCONJ
easat-3855	123	16	administration	administration	NOUN
easat-3855	123	17	of	of	ADP
easat-3855	123	18	their	their	PRON
easat-3855	123	19	investment	investment	NOUN
easat-3855	123	20	portfolios	portfolio	NOUN
easat-3855	123	21	to	to	PART
easat-3855	123	22	mitigate	mitigate	VERB
easat-3855	123	23	dangers	danger	NOUN
easat-3855	123	24	associated	associate	VERB
easat-3855	123	25	with	with	ADP
easat-3855	123	26	volatility	volatility	NOUN
easat-3855	123	27	in	in	ADP
easat-3855	123	28	interest	interest	NOUN
easat-3855	123	29	rates	rate	NOUN
easat-3855	123	30	(	(	PUNCT
easat-3855	123	31	umar	umar	PROPN
easat-3855	123	32	et	et	PROPN
easat-3855	123	33	al	al	PROPN
easat-3855	123	34	.	.	PROPN
easat-3855	123	35	,	,	PUNCT
easat-3855	123	36	2021	2021	NUM
easat-3855	123	37	)	)	PUNCT
easat-3855	123	38	.	.	PUNCT
easat-3855	124	1	furthermore	furthermore	ADV
easat-3855	124	2	,	,	PUNCT
easat-3855	124	3	fluctuations	fluctuation	NOUN
easat-3855	124	4	in	in	ADP
easat-3855	124	5	interest	interest	NOUN
easat-3855	124	6	rates	rate	NOUN
easat-3855	124	7	can	can	AUX
easat-3855	124	8	influence	influence	VERB
easat-3855	124	9	the	the	DET
easat-3855	124	10	broader	broad	ADJ
easat-3855	124	11	economic	economic	ADJ
easat-3855	124	12	environment	environment	NOUN
easat-3855	124	13	,	,	PUNCT
easat-3855	124	14	affecting	affect	VERB
easat-3855	124	15	consumer	consumer	NOUN
easat-3855	124	16	conduct	conduct	NOUN
easat-3855	124	17	and	and	CCONJ
easat-3855	124	18	business	business	NOUN
easat-3855	124	19	investment	investment	NOUN
easat-3855	124	20	.	.	PUNCT
easat-3855	125	1	rising	rise	VERB
easat-3855	125	2	rates	rate	NOUN
easat-3855	125	3	can	can	AUX
easat-3855	125	4	lead	lead	VERB
easat-3855	125	5	to	to	ADP
easat-3855	125	6	higher	high	ADJ
easat-3855	125	7	borrowing	borrowing	NOUN
easat-3855	125	8	expenses	expense	NOUN
easat-3855	125	9	for	for	ADP
easat-3855	125	10	customers	customer	NOUN
easat-3855	125	11	and	and	CCONJ
easat-3855	125	12	enterprises	enterprise	NOUN
easat-3855	125	13	,	,	PUNCT
easat-3855	125	14	decreasing	decrease	VERB
easat-3855	125	15	spending	spending	NOUN
easat-3855	125	16	and	and	CCONJ
easat-3855	125	17	investment	investment	NOUN
easat-3855	125	18	.	.	PUNCT
easat-3855	126	1	this	this	DET
easat-3855	126	2	slowdown	slowdown	NOUN
easat-3855	126	3	can	can	AUX
easat-3855	126	4	adversely	adversely	ADV
easat-3855	126	5	affect	affect	VERB
easat-3855	126	6	the	the	DET
easat-3855	126	7	financial	financial	ADJ
easat-3855	126	8	execution	execution	NOUN
easat-3855	126	9	of	of	ADP
easat-3855	126	10	companies	company	NOUN
easat-3855	126	11	in	in	ADP
easat-3855	126	12	the	the	DET
easat-3855	126	13	financial	financial	ADJ
easat-3855	126	14	services	service	NOUN
easat-3855	126	15	sector	sector	NOUN
easat-3855	126	16	,	,	PUNCT
easat-3855	126	17	which	which	PRON
easat-3855	126	18	rely	rely	VERB
easat-3855	126	19	on	on	ADP
easat-3855	126	20	a	a	DET
easat-3855	126	21	robust	robust	ADJ
easat-3855	126	22	economic	economic	ADJ
easat-3855	126	23	atmosphere	atmosphere	NOUN
easat-3855	126	24	to	to	PART
easat-3855	126	25	drive	drive	VERB
easat-3855	126	26	demand	demand	NOUN
easat-3855	126	27	for	for	ADP
easat-3855	126	28	their	their	PRON
easat-3855	126	29	products	product	NOUN
easat-3855	126	30	and	and	CCONJ
easat-3855	126	31	administrations	administration	NOUN
easat-3855	126	32	(	(	PUNCT
easat-3855	126	33	tanrıvermiş	tanrıvermiş	NOUN
easat-3855	126	34	,	,	PUNCT
easat-3855	126	35	2020	2020	NUM
easat-3855	126	36	)	)	PUNCT
easat-3855	126	37	.	.	PUNCT
easat-3855	127	1	additionally	additionally	ADV
easat-3855	127	2	,	,	PUNCT
easat-3855	127	3	unpredictability	unpredictability	NOUN
easat-3855	127	4	in	in	ADP
easat-3855	127	5	interest	interest	NOUN
easat-3855	127	6	rates	rate	NOUN
easat-3855	127	7	can	can	AUX
easat-3855	127	8	generate	generate	VERB
easat-3855	127	9	difficulties	difficulty	NOUN
easat-3855	127	10	for	for	ADP
easat-3855	127	11	earnings	earning	NOUN
easat-3855	127	12	management	management	NOUN
easat-3855	127	13	and	and	CCONJ
easat-3855	127	14	financial	financial	ADJ
easat-3855	127	15	forecasting	forecasting	NOUN
easat-3855	127	16	.	.	PUNCT
easat-3855	128	1	the	the	DET
easat-3855	128	2	uncertainty	uncertainty	NOUN
easat-3855	128	3	linked	link	VERB
easat-3855	128	4	to	to	ADP
easat-3855	128	5	rate	rate	NOUN
easat-3855	128	6	changes	change	NOUN
easat-3855	128	7	complicates	complicate	VERB
easat-3855	128	8	the	the	DET
easat-3855	128	9	anticipation	anticipation	NOUN
easat-3855	128	10	of	of	ADP
easat-3855	128	11	future	future	ADJ
easat-3855	128	12	earnings	earning	NOUN
easat-3855	128	13	and	and	CCONJ
easat-3855	128	14	cash	cash	NOUN
easat-3855	128	15	flows	flow	NOUN
easat-3855	128	16	,	,	PUNCT
easat-3855	128	17	making	make	VERB
easat-3855	128	18	it	it	PRON
easat-3855	128	19	challenging	challenge	VERB
easat-3855	128	20	for	for	SCONJ
easat-3855	128	21	financial	financial	ADJ
easat-3855	128	22	institutions	institution	NOUN
easat-3855	128	23	to	to	PART
easat-3855	128	24	plan	plan	VERB
easat-3855	128	25	and	and	CCONJ
easat-3855	128	26	strategize	strategize	VERB
easat-3855	128	27	effectively	effectively	ADV
easat-3855	128	28	.	.	PUNCT
easat-3855	129	1	this	this	DET
easat-3855	129	2	unpredictability	unpredictability	NOUN
easat-3855	129	3	necessitates	necessitate	VERB
easat-3855	129	4	the	the	DET
easat-3855	129	5	application	application	NOUN
easat-3855	129	6	of	of	ADP
easat-3855	129	7	sophisticated	sophisticated	ADJ
easat-3855	129	8	risk	risk	NOUN
easat-3855	129	9	management	management	NOUN
easat-3855	129	10	techniques	technique	NOUN
easat-3855	129	11	and	and	CCONJ
easat-3855	129	12	financial	financial	ADJ
easat-3855	129	13	models	model	NOUN
easat-3855	129	14	to	to	PART
easat-3855	129	15	navigate	navigate	VERB
easat-3855	129	16	the	the	DET
easat-3855	129	17	potential	potential	ADJ
easat-3855	129	18	impacts	impact	NOUN
easat-3855	129	19	of	of	ADP
easat-3855	129	20	changes	change	NOUN
easat-3855	129	21	in	in	ADP
easat-3855	129	22	interest	interest	NOUN
easat-3855	129	23	rates	rate	NOUN
easat-3855	129	24	(	(	PUNCT
easat-3855	129	25	khatib	khatib	PROPN
easat-3855	129	26	et	et	PROPN
easat-3855	129	27	al	al	PROPN
easat-3855	129	28	.	.	PROPN
easat-3855	129	29	,	,	PUNCT
easat-3855	129	30	2021	2021	NUM
easat-3855	129	31	)	)	PUNCT
easat-3855	129	32	.	.	PUNCT
easat-3855	130	1	regulatory	regulatory	ADJ
easat-3855	130	2	viewpoints	viewpoint	NOUN
easat-3855	130	3	also	also	ADV
easat-3855	130	4	play	play	VERB
easat-3855	130	5	a	a	DET
easat-3855	130	6	role	role	NOUN
easat-3855	130	7	in	in	ADP
easat-3855	130	8	how	how	SCONJ
easat-3855	130	9	financial	financial	ADJ
easat-3855	130	10	institutions	institution	NOUN
easat-3855	130	11	react	react	VERB
easat-3855	130	12	to	to	ADP
easat-3855	130	13	fluctuations	fluctuation	NOUN
easat-3855	130	14	in	in	ADP
easat-3855	130	15	interest	interest	NOUN
easat-3855	130	16	rates	rate	NOUN
easat-3855	130	17	.	.	PUNCT
easat-3855	131	1	regulators	regulator	NOUN
easat-3855	131	2	often	often	ADV
easat-3855	131	3	monitor	monitor	VERB
easat-3855	131	4	and	and	CCONJ
easat-3855	131	5	establish	establish	VERB
easat-3855	131	6	policies	policy	NOUN
easat-3855	131	7	to	to	PART
easat-3855	131	8	ensure	ensure	VERB
easat-3855	131	9	that	that	SCONJ
easat-3855	131	10	institutions	institution	NOUN
easat-3855	131	11	maintain	maintain	VERB
easat-3855	131	12	adequate	adequate	ADJ
easat-3855	131	13	capital	capital	NOUN
easat-3855	131	14	and	and	CCONJ
easat-3855	131	15	liquidity	liquidity	NOUN
easat-3855	131	16	levels	level	NOUN
easat-3855	131	17	to	to	PART
easat-3855	131	18	withstand	withstand	VERB
easat-3855	131	19	rate	rate	NOUN
easat-3855	131	20	shocks	shock	NOUN
easat-3855	131	21	.	.	PUNCT
easat-3855	132	1	conformity	conformity	NOUN
easat-3855	132	2	with	with	ADP
easat-3855	132	3	these	these	DET
easat-3855	132	4	regulatory	regulatory	ADJ
easat-3855	132	5	demands	demand	NOUN
easat-3855	132	6	adds	add	VERB
easat-3855	132	7	another	another	DET
easat-3855	132	8	layer	layer	NOUN
easat-3855	132	9	of	of	ADP
easat-3855	132	10	complexity	complexity	NOUN
easat-3855	132	11	to	to	ADP
easat-3855	132	12	managing	manage	VERB
easat-3855	132	13	interest	interest	NOUN
easat-3855	132	14	rate	rate	NOUN
easat-3855	132	15	risk	risk	NOUN
easat-3855	132	16	(	(	PUNCT
easat-3855	132	17	kim	kim	PROPN
easat-3855	132	18	et	et	PROPN
easat-3855	132	19	al	al	PROPN
easat-3855	132	20	.	.	PROPN
easat-3855	132	21	,	,	PUNCT
easat-3855	132	22	2024	2024	NUM
easat-3855	132	23	)	)	PUNCT
easat-3855	132	24	.	.	PUNCT
easat-3855	133	1	furthermore	furthermore	ADV
easat-3855	133	2	,	,	PUNCT
easat-3855	133	3	changes	change	NOUN
easat-3855	133	4	in	in	ADP
easat-3855	133	5	interest	interest	NOUN
easat-3855	133	6	rates	rate	NOUN
easat-3855	133	7	dramatically	dramatically	ADV
easat-3855	133	8	impact	impact	VERB
easat-3855	133	9	the	the	DET
easat-3855	133	10	financial	financial	ADJ
easat-3855	133	11	outcomes	outcome	NOUN
easat-3855	133	12	and	and	CCONJ
easat-3855	133	13	strategic	strategic	ADJ
easat-3855	133	14	decisions	decision	NOUN
easat-3855	133	15	of	of	ADP
easat-3855	133	16	firms	firm	NOUN
easat-3855	133	17	within	within	ADP
easat-3855	133	18	banking	banking	NOUN
easat-3855	133	19	and	and	CCONJ
easat-3855	133	20	investing	investing	NOUN
easat-3855	133	21	.	.	PUNCT
easat-3855	134	1	shifting	shift	VERB
easat-3855	134	2	rates	rate	NOUN
easat-3855	134	3	influence	influence	VERB
easat-3855	134	4	core	core	NOUN
easat-3855	134	5	metrics	metric	NOUN
easat-3855	134	6	like	like	ADP
easat-3855	134	7	profits	profit	NOUN
easat-3855	134	8	,	,	PUNCT
easat-3855	134	9	the	the	DET
easat-3855	134	10	need	need	NOUN
easat-3855	134	11	for	for	ADP
easat-3855	134	12	loans	loan	NOUN
easat-3855	134	13	from	from	ADP
easat-3855	134	14	customers	customer	NOUN
easat-3855	134	15	,	,	PUNCT
easat-3855	134	16	and	and	CCONJ
easat-3855	134	17	the	the	DET
easat-3855	134	18	worth	worth	NOUN
easat-3855	134	19	of	of	ADP
easat-3855	134	20	financial	financial	ADJ
easat-3855	134	21	holdings	holding	NOUN
easat-3855	134	22	.	.	PUNCT
easat-3855	135	1	to	to	PART
easat-3855	135	2	steer	steer	VERB
easat-3855	135	3	clear	clear	ADJ
easat-3855	135	4	of	of	ADP
easat-3855	135	5	risks	risk	NOUN
easat-3855	135	6	,	,	PUNCT
easat-3855	135	7	these	these	DET
easat-3855	135	8	companies	company	NOUN
easat-3855	135	9	must	must	AUX
easat-3855	135	10	employ	employ	VERB
easat-3855	135	11	stringent	stringent	ADJ
easat-3855	135	12	monitoring	monitoring	NOUN
easat-3855	135	13	of	of	ADP
easat-3855	135	14	exposures	exposure	NOUN
easat-3855	135	15	,	,	PUNCT
easat-3855	135	16	keep	keep	VERB
easat-3855	135	17	options	option	NOUN
easat-3855	135	18	open	open	ADJ
easat-3855	135	19	,	,	PUNCT
easat-3855	135	20	and	and	CCONJ
easat-3855	135	21	obey	obey	VERB
easat-3855	135	22	regulator	regulator	NOUN
easat-3855	135	23	expectations	expectation	NOUN
easat-3855	135	24	.	.	PUNCT
easat-3855	136	1	only	only	ADV
easat-3855	136	2	through	through	ADP
easat-3855	136	3	deft	deft	ADJ
easat-3855	136	4	handling	handling	NOUN
easat-3855	136	5	of	of	ADP
easat-3855	136	6	interest	interest	NOUN
easat-3855	136	7	rate	rate	NOUN
easat-3855	136	8	fluctuations	fluctuation	NOUN
easat-3855	136	9	can	can	AUX
easat-3855	136	10	they	they	PRON
easat-3855	136	11	shelter	shelter	VERB
easat-3855	136	12	earnings	earning	NOUN
easat-3855	136	13	and	and	CCONJ
easat-3855	136	14	the	the	DET
easat-3855	136	15	strength	strength	NOUN
easat-3855	136	16	of	of	ADP
easat-3855	136	17	their	their	PRON
easat-3855	136	18	company	company	NOUN
easat-3855	136	19	(	(	PUNCT
easat-3855	136	20	toumeh	toumeh	NOUN
easat-3855	136	21	et	et	PROPN
easat-3855	136	22	al	al	PROPN
easat-3855	136	23	.	.	PROPN
easat-3855	136	24	,	,	PUNCT
easat-3855	136	25	2023	2023	NUM
easat-3855	136	26	)	)	PUNCT
easat-3855	136	27	.	.	PUNCT
easat-3855	137	1	3.6	3.6	NUM
easat-3855	137	2	.	.	PUNCT
easat-3855	138	1	net	net	ADJ
easat-3855	138	2	interest	interest	NOUN
easat-3855	138	3	margins	margin	VERB
easat-3855	138	4	net	net	ADJ
easat-3855	138	5	interest	interest	NOUN
easat-3855	138	6	margins	margin	NOUN
easat-3855	138	7	(	(	PUNCT
easat-3855	138	8	nim	nim	NOUN
easat-3855	138	9	)	)	PUNCT
easat-3855	138	10	are	be	AUX
easat-3855	138	11	a	a	DET
easat-3855	138	12	pivotal	pivotal	ADJ
easat-3855	138	13	metric	metric	NOUN
easat-3855	138	14	for	for	ADP
easat-3855	138	15	banks	bank	NOUN
easat-3855	138	16	and	and	CCONJ
easat-3855	138	17	other	other	ADJ
easat-3855	138	18	financial	financial	ADJ
easat-3855	138	19	institutions	institution	NOUN
easat-3855	138	20	seeking	seek	VERB
easat-3855	138	21	to	to	PART
easat-3855	138	22	evaluate	evaluate	VERB
easat-3855	138	23	their	their	PRON
easat-3855	138	24	revenue	revenue	NOUN
easat-3855	138	25	-	-	PUNCT
easat-3855	138	26	generating	generate	VERB
easat-3855	138	27	prowess	prowess	NOUN
easat-3855	138	28	.	.	PUNCT
easat-3855	139	1	nim	nim	PROPN
easat-3855	139	2	represents	represent	VERB
easat-3855	139	3	the	the	DET
easat-3855	139	4	variance	variance	NOUN
easat-3855	139	5	between	between	ADP
easat-3855	139	6	the	the	DET
easat-3855	139	7	interest	interest	NOUN
easat-3855	139	8	accumulated	accumulate	VERB
easat-3855	139	9	from	from	ADP
easat-3855	139	10	loans	loan	NOUN
easat-3855	139	11	,	,	PUNCT
easat-3855	139	12	securities	security	NOUN
easat-3855	139	13	,	,	PUNCT
easat-3855	139	14	and	and	CCONJ
easat-3855	139	15	other	other	ADJ
easat-3855	139	16	yielding	yield	VERB
easat-3855	139	17	assets	asset	NOUN
easat-3855	139	18	,	,	PUNCT
easat-3855	139	19	and	and	CCONJ
easat-3855	139	20	that	that	PRON
easat-3855	139	21	lost	lose	VERB
easat-3855	139	22	on	on	ADP
easat-3855	139	23	deposits	deposit	NOUN
easat-3855	139	24	and	and	CCONJ
easat-3855	139	25	additional	additional	ADJ
easat-3855	139	26	interest	interest	NOUN
easat-3855	139	27	-	-	PUNCT
easat-3855	139	28	bearing	bear	VERB
easat-3855	139	29	obligations	obligation	NOUN
easat-3855	139	30	.	.	PUNCT
easat-3855	140	1	it	it	PRON
easat-3855	140	2	mirrors	mirror	VERB
easat-3855	140	3	the	the	DET
easat-3855	140	4	spread	spread	NOUN
easat-3855	140	5	between	between	ADP
easat-3855	140	6	acquired	acquire	VERB
easat-3855	140	7	and	and	CCONJ
easat-3855	140	8	allocated	allocate	VERB
easat-3855	140	9	interest	interest	NOUN
easat-3855	140	10	,	,	PUNCT
easat-3855	140	11	signifying	signify	VERB
easat-3855	140	12	the	the	DET
easat-3855	140	13	productivity	productivity	NOUN
easat-3855	140	14	of	of	ADP
easat-3855	140	15	a	a	DET
easat-3855	140	16	monetary	monetary	ADJ
easat-3855	140	17	establishment	establishment	NOUN
easat-3855	140	18	's	's	PART
easat-3855	140	19	central	central	ADJ
easat-3855	140	20	credit	credit	NOUN
easat-3855	140	21	and	and	CCONJ
easat-3855	140	22	storetaking	storetake	VERB
easat-3855	140	23	exercises	exercise	NOUN
easat-3855	140	24	(	(	PUNCT
easat-3855	140	25	(	(	PUNCT
easat-3855	140	26	buchholz	buchholz	PROPN
easat-3855	140	27	,	,	PUNCT
easat-3855	140	28	lopatta	lopatta	NOUN
easat-3855	140	29	,	,	PUNCT
easat-3855	140	30	&	&	CCONJ
easat-3855	140	31	maas	maas	PROPN
easat-3855	140	32	,	,	PUNCT
easat-3855	140	33	2020	2020	NUM
easat-3855	140	34	)	)	PUNCT
easat-3855	140	35	interest	interest	NOUN
easat-3855	140	36	rate	rate	NOUN
easat-3855	140	37	variations	variation	NOUN
easat-3855	140	38	tremendously	tremendously	ADV
easat-3855	140	39	impact	impact	VERB
easat-3855	140	40	nim	nim	PROPN
easat-3855	140	41	,	,	PUNCT
easat-3855	140	42	as	as	SCONJ
easat-3855	140	43	underscored	underscore	VERB
easat-3855	140	44	by	by	ADP
easat-3855	140	45	english	english	PROPN
easat-3855	140	46	,	,	PUNCT
easat-3855	140	47	(	(	PUNCT
easat-3855	140	48	english	english	PROPN
easat-3855	140	49	,	,	PUNCT
easat-3855	140	50	van	van	PROPN
easat-3855	140	51	den	den	PROPN
easat-3855	140	52	heuvel	heuvel	PROPN
easat-3855	140	53	,	,	PUNCT
easat-3855	140	54	&	&	CCONJ
easat-3855	140	55	zakrajšek	zakrajšek	NOUN
easat-3855	140	56	,	,	PUNCT
easat-3855	140	57	2018	2018	NUM
easat-3855	140	58	)	)	PUNCT
easat-3855	140	59	.	.	PUNCT
easat-3855	141	1	when	when	SCONJ
easat-3855	141	2	rates	rate	NOUN
easat-3855	141	3	rise	rise	VERB
easat-3855	141	4	,	,	PUNCT
easat-3855	141	5	banks	bank	NOUN
easat-3855	141	6	may	may	AUX
easat-3855	141	7	benefit	benefit	VERB
easat-3855	141	8	from	from	ADP
easat-3855	141	9	higher	high	ADJ
easat-3855	141	10	returns	return	NOUN
easat-3855	141	11	on	on	ADP
easat-3855	141	12	variable	variable	ADJ
easat-3855	141	13	-	-	PUNCT
easat-3855	141	14	rate	rate	NOUN
easat-3855	141	15	loans	loan	NOUN
easat-3855	141	16	,	,	PUNCT
easat-3855	141	17	as	as	SCONJ
easat-3855	141	18	the	the	DET
easat-3855	141	19	rates	rate	NOUN
easat-3855	141	20	demanded	demand	VERB
easat-3855	141	21	of	of	ADP
easat-3855	141	22	borrowers	borrower	NOUN
easat-3855	141	23	often	often	ADV
easat-3855	141	24	increase	increase	VERB
easat-3855	141	25	more	more	ADV
easat-3855	141	26	rapidly	rapidly	ADV
easat-3855	141	27	than	than	ADP
easat-3855	141	28	those	those	PRON
easat-3855	141	29	given	give	VERB
easat-3855	141	30	on	on	ADP
easat-3855	141	31	stores	store	NOUN
easat-3855	141	32	.	.	PUNCT
easat-3855	142	1	this	this	PRON
easat-3855	142	2	can	can	AUX
easat-3855	142	3	dilate	dilate	VERB
easat-3855	142	4	the	the	DET
easat-3855	142	5	spread	spread	NOUN
easat-3855	142	6	between	between	ADP
easat-3855	142	7	interest	interest	NOUN
easat-3855	142	8	accumulated	accumulate	VERB
easat-3855	142	9	and	and	CCONJ
easat-3855	142	10	lost	lose	VERB
easat-3855	142	11	,	,	PUNCT
easat-3855	142	12	guiding	guide	VERB
easat-3855	142	13	to	to	ADP
easat-3855	142	14	an	an	DET
easat-3855	142	15	expansion	expansion	NOUN
easat-3855	142	16	of	of	ADP
easat-3855	142	17	nim	nim	PROPN
easat-3855	142	18	and	and	CCONJ
easat-3855	142	19	potentially	potentially	ADV
easat-3855	142	20	greater	great	ADJ
easat-3855	142	21	productivity	productivity	NOUN
easat-3855	142	22	.	.	PUNCT
easat-3855	143	1	however	however	ADV
easat-3855	143	2	,	,	PUNCT
easat-3855	143	3	swelling	swell	VERB
easat-3855	143	4	rates	rate	NOUN
easat-3855	143	5	too	too	ADV
easat-3855	143	6	multiply	multiply	VERB
easat-3855	143	7	the	the	DET
easat-3855	143	8	expense	expense	NOUN
easat-3855	143	9	of	of	ADP
easat-3855	143	10	assets	asset	NOUN
easat-3855	143	11	,	,	PUNCT
easat-3855	143	12	as	as	SCONJ
easat-3855	143	13	they	they	PRON
easat-3855	143	14	must	must	AUX
easat-3855	143	15	offer	offer	VERB
easat-3855	143	16	higher	high	ADJ
easat-3855	143	17	rates	rate	NOUN
easat-3855	143	18	to	to	PART
easat-3855	143	19	attract	attract	VERB
easat-3855	143	20	stores	store	NOUN
easat-3855	143	21	and	and	CCONJ
easat-3855	143	22	other	other	ADJ
easat-3855	143	23	wellsprings	wellspring	NOUN
easat-3855	143	24	of	of	ADP
easat-3855	143	25	subsidizing	subsidize	VERB
easat-3855	143	26	.	.	PUNCT
easat-3855	144	1	if	if	SCONJ
easat-3855	144	2	the	the	DET
easat-3855	144	3	increment	increment	NOUN
easat-3855	144	4	in	in	ADP
easat-3855	144	5	subsidizing	subsidize	VERB
easat-3855	144	6	expenses	expense	NOUN
easat-3855	144	7	outstrips	outstrip	VERB
easat-3855	144	8	the	the	DET
easat-3855	144	9	increment	increment	NOUN
easat-3855	144	10	in	in	ADP
easat-3855	144	11	interest	interest	NOUN
easat-3855	144	12	accumulated	accumulate	VERB
easat-3855	144	13	,	,	PUNCT
easat-3855	144	14	nim	nim	PROPN
easat-3855	144	15	can	can	AUX
easat-3855	144	16	be	be	AUX
easat-3855	144	17	squeezed	squeeze	VERB
easat-3855	144	18	,	,	PUNCT
easat-3855	144	19	diminishing	diminish	VERB
easat-3855	144	20	productivity	productivity	NOUN
easat-3855	144	21	(	(	PUNCT
easat-3855	144	22	napier	napier	PROPN
easat-3855	144	23	&	&	CCONJ
easat-3855	144	24	stadler	stadler	PROPN
easat-3855	144	25	,	,	PUNCT
easat-3855	144	26	2020	2020	NUM
easat-3855	144	27	)	)	PUNCT
easat-3855	144	28	.	.	PUNCT
easat-3855	145	1	in	in	ADP
easat-3855	145	2	contrast	contrast	NOUN
easat-3855	145	3	,	,	PUNCT
easat-3855	145	4	when	when	SCONJ
easat-3855	145	5	rates	rate	NOUN
easat-3855	145	6	fall	fall	VERB
easat-3855	145	7	,	,	PUNCT
easat-3855	145	8	banks	bank	NOUN
easat-3855	145	9	may	may	AUX
easat-3855	145	10	encounter	encounter	VERB
easat-3855	145	11	a	a	DET
easat-3855	145	12	diminishing	diminishing	NOUN
easat-3855	145	13	in	in	ADP
easat-3855	145	14	interest	interest	NOUN
easat-3855	145	15	accumulated	accumulate	VERB
easat-3855	145	16	on	on	ADP
easat-3855	145	17	advances	advance	NOUN
easat-3855	145	18	and	and	CCONJ
easat-3855	145	19	different	different	ADJ
easat-3855	145	20	yielding	yield	VERB
easat-3855	145	21	resources	resource	NOUN
easat-3855	145	22	,	,	PUNCT
easat-3855	145	23	as	as	SCONJ
easat-3855	145	24	the	the	DET
easat-3855	145	25	rates	rate	NOUN
easat-3855	145	26	demanded	demand	VERB
easat-3855	145	27	of	of	ADP
easat-3855	145	28	borrowers	borrower	NOUN
easat-3855	145	29	decline	decline	VERB
easat-3855	145	30	.	.	PUNCT
easat-3855	146	1	in	in	ADP
easat-3855	146	2	the	the	DET
easat-3855	146	3	meantime	meantime	NOUN
easat-3855	146	4	,	,	PUNCT
easat-3855	146	5	the	the	DET
easat-3855	146	6	interest	interest	NOUN
easat-3855	146	7	paid	pay	VERB
easat-3855	146	8	on	on	ADP
easat-3855	146	9	stores	store	NOUN
easat-3855	146	10	and	and	CCONJ
easat-3855	146	11	different	different	ADJ
easat-3855	146	12	interest	interest	NOUN
easat-3855	146	13	-	-	PUNCT
easat-3855	146	14	bearing	bear	VERB
easat-3855	146	15	duties	duty	NOUN
easat-3855	146	16	may	may	AUX
easat-3855	146	17	likewise	likewise	ADV
easat-3855	146	18	lessen	lessen	VERB
easat-3855	146	19	.	.	PUNCT
easat-3855	147	1	in	in	ADP
easat-3855	147	2	any	any	DET
easat-3855	147	3	case	case	NOUN
easat-3855	147	4	,	,	PUNCT
easat-3855	147	5	if	if	SCONJ
easat-3855	147	6	the	the	DET
easat-3855	147	7	diminishing	diminishing	NOUN
easat-3855	147	8	in	in	ADP
easat-3855	147	9	interest	interest	NOUN
easat-3855	147	10	accumulated	accumulate	VERB
easat-3855	147	11	surpasses	surpasse	NOUN
easat-3855	147	12	the	the	DET
easat-3855	147	13	diminishing	diminishing	NOUN
easat-3855	147	14	in	in	ADP
easat-3855	147	15	interest	interest	NOUN
easat-3855	147	16	paid	pay	VERB
easat-3855	147	17	,	,	PUNCT
easat-3855	147	18	nim	nim	PROPN
easat-3855	147	19	can	can	AUX
easat-3855	147	20	contract	contract	VERB
easat-3855	147	21	,	,	PUNCT
easat-3855	147	22	driving	drive	VERB
easat-3855	147	23	bringing	bring	VERB
easat-3855	147	24	about	about	ADP
easat-3855	147	25	bring	bring	VERB
easat-3855	147	26	down	down	ADP
easat-3855	147	27	productivity	productivity	NOUN
easat-3855	147	28	.	.	PUNCT
easat-3855	148	1	in	in	ADP
easat-3855	148	2	a	a	DET
easat-3855	148	3	low	low	ADJ
easat-3855	148	4	-	-	PUNCT
easat-3855	148	5	intrigue	intrigue	NOUN
easat-3855	148	6	condition	condition	NOUN
easat-3855	148	7	,	,	PUNCT
easat-3855	148	8	banks	bank	NOUN
easat-3855	148	9	look	look	VERB
easat-3855	148	10	with	with	ADP
easat-3855	148	11	the	the	DET
easat-3855	148	12	test	test	NOUN
easat-3855	148	13	of	of	ADP
easat-3855	148	14	8672	8672	NUM
easat-3855	148	15	edelweiss	edelweiss	PROPN
easat-3855	148	16	applied	apply	VERB
easat-3855	148	17	science	science	NOUN
easat-3855	148	18	and	and	CCONJ
easat-3855	148	19	technology	technology	NOUN
easat-3855	148	20	issn	issn	PROPN
easat-3855	148	21	:	:	PUNCT
easat-3855	148	22	2576	2576	NUM
easat-3855	148	23	-	-	SYM
easat-3855	148	24	8484	8484	NUM
easat-3855	148	25	vol	vol	NOUN
easat-3855	148	26	.	.	PROPN
easat-3855	149	1	8	8	NUM
easat-3855	149	2	,	,	PUNCT
easat-3855	149	3	no	no	INTJ
easat-3855	149	4	.	.	NOUN
easat-3855	150	1	6	6	NUM
easat-3855	150	2	:	:	SYM
easat-3855	150	3	8667	8667	NUM
easat-3855	150	4	-	-	SYM
easat-3855	150	5	8681	8681	NUM
easat-3855	150	6	,	,	PUNCT
easat-3855	150	7	2024	2024	NUM
easat-3855	150	8	doi	doi	NOUN
easat-3855	150	9	:	:	PUNCT
easat-3855	150	10	10.55214/25768484.v8i6.3855	10.55214/25768484.v8i6.3855	PROPN
easat-3855	150	11	©	©	ADP
easat-3855	150	12	2024	2024	NUM
easat-3855	150	13	by	by	ADP
easat-3855	150	14	the	the	DET
easat-3855	150	15	authors	author	NOUN
easat-3855	150	16	;	;	PUNCT
easat-3855	150	17	licensee	licensee	PROPN
easat-3855	150	18	learning	learn	VERB
easat-3855	150	19	gate	gate	NOUN
easat-3855	150	20	keeping	keep	VERB
easat-3855	150	21	up	up	ADP
easat-3855	150	22	nim	nim	PROPN
easat-3855	150	23	levels	level	NOUN
easat-3855	150	24	while	while	SCONJ
easat-3855	150	25	seeking	seek	VERB
easat-3855	150	26	after	after	SCONJ
easat-3855	150	27	to	to	PART
easat-3855	150	28	draw	draw	VERB
easat-3855	150	29	in	in	ADP
easat-3855	150	30	and	and	CCONJ
easat-3855	150	31	hold	hold	VERB
easat-3855	150	32	stores	store	NOUN
easat-3855	150	33	at	at	ADP
easat-3855	150	34	aggressive	aggressive	ADJ
easat-3855	150	35	rates	rate	NOUN
easat-3855	150	36	(	(	PUNCT
easat-3855	150	37	anderson	anderson	PROPN
easat-3855	150	38	et	et	PROPN
easat-3855	150	39	al	al	PROPN
easat-3855	150	40	.	.	PROPN
easat-3855	150	41	,	,	PUNCT
easat-3855	150	42	2024	2024	NUM
easat-3855	150	43	)	)	PUNCT
easat-3855	150	44	.	.	PUNCT
easat-3855	151	1	competent	competent	ADJ
easat-3855	151	2	administration	administration	NOUN
easat-3855	151	3	of	of	ADP
easat-3855	151	4	nim	nim	PROPN
easat-3855	151	5	is	be	AUX
easat-3855	151	6	fundamental	fundamental	ADJ
easat-3855	151	7	for	for	SCONJ
easat-3855	151	8	banks	bank	NOUN
easat-3855	151	9	to	to	PART
easat-3855	151	10	support	support	VERB
easat-3855	151	11	productivity	productivity	NOUN
easat-3855	151	12	and	and	CCONJ
easat-3855	151	13	keep	keep	VERB
easat-3855	151	14	up	up	ADP
easat-3855	151	15	budgetary	budgetary	ADJ
easat-3855	151	16	strength	strength	NOUN
easat-3855	151	17	.	.	PUNCT
easat-3855	152	1	banks	bank	NOUN
easat-3855	152	2	utilize	utilize	VERB
easat-3855	152	3	different	different	ADJ
easat-3855	152	4	procedures	procedure	NOUN
easat-3855	152	5	to	to	PART
easat-3855	152	6	oversee	oversee	VERB
easat-3855	152	7	nim	nim	PROPN
easat-3855	152	8	,	,	PUNCT
easat-3855	152	9	including	include	VERB
easat-3855	152	10	changing	change	VERB
easat-3855	152	11	the	the	DET
easat-3855	152	12	substance	substance	NOUN
easat-3855	152	13	of	of	ADP
easat-3855	152	14	their	their	PRON
easat-3855	152	15	resource	resource	NOUN
easat-3855	152	16	and	and	CCONJ
easat-3855	152	17	obligation	obligation	NOUN
easat-3855	152	18	portfolios	portfolio	NOUN
easat-3855	152	19	,	,	PUNCT
easat-3855	152	20	actualizing	actualize	VERB
easat-3855	152	21	interest	interest	NOUN
easat-3855	152	22	rate	rate	NOUN
easat-3855	152	23	chance	chance	PROPN
easat-3855	152	24	administration	administration	NOUN
easat-3855	152	25	strategies	strategy	NOUN
easat-3855	152	26	,	,	PUNCT
easat-3855	152	27	and	and	CCONJ
easat-3855	152	28	differing	differ	VERB
easat-3855	152	29	their	their	PRON
easat-3855	152	30	wellsprings	wellspring	NOUN
easat-3855	152	31	of	of	ADP
easat-3855	152	32	subsidizing	subsidize	VERB
easat-3855	152	33	.	.	PUNCT
easat-3855	153	1	for	for	ADP
easat-3855	153	2	instance	instance	NOUN
easat-3855	153	3	,	,	PUNCT
easat-3855	153	4	banks	bank	NOUN
easat-3855	153	5	may	may	AUX
easat-3855	153	6	seek	seek	VERB
easat-3855	153	7	after	after	ADP
easat-3855	153	8	to	to	PART
easat-3855	153	9	increment	increment	VERB
easat-3855	153	10	the	the	DET
easat-3855	153	11	extent	extent	NOUN
easat-3855	153	12	of	of	ADP
easat-3855	153	13	irregular	irregular	ADJ
easat-3855	153	14	rate	rate	NOUN
easat-3855	153	15	loans	loan	NOUN
easat-3855	153	16	in	in	ADP
easat-3855	153	17	their	their	PRON
easat-3855	153	18	portfolio	portfolio	NOUN
easat-3855	153	19	to	to	PART
easat-3855	153	20	advantage	advantage	VERB
easat-3855	153	21	from	from	ADP
easat-3855	153	22	rising	rise	VERB
easat-3855	153	23	rates	rate	NOUN
easat-3855	153	24	.	.	PUNCT
easat-3855	154	1	they	they	PRON
easat-3855	154	2	may	may	AUX
easat-3855	154	3	likewise	likewise	ADV
easat-3855	154	4	use	use	VERB
easat-3855	154	5	interest	interest	NOUN
easat-3855	154	6	rate	rate	NOUN
easat-3855	154	7	swaps	swap	NOUN
easat-3855	154	8	and	and	CCONJ
easat-3855	154	9	different	different	ADJ
easat-3855	154	10	derivatives	derivative	NOUN
easat-3855	154	11	to	to	PART
easat-3855	154	12	hedge	hedge	VERB
easat-3855	154	13	against	against	ADP
easat-3855	154	14	interest	interest	NOUN
easat-3855	154	15	rate	rate	NOUN
easat-3855	154	16	danger	danger	NOUN
easat-3855	154	17	and	and	CCONJ
easat-3855	154	18	settle	settle	VERB
easat-3855	154	19	nim	nim	PROPN
easat-3855	154	20	(	(	PUNCT
easat-3855	154	21	alkebsee	alkebsee	PROPN
easat-3855	154	22	et	et	PROPN
easat-3855	154	23	al	al	PROPN
easat-3855	154	24	.	.	PROPN
easat-3855	154	25	,	,	PUNCT
easat-3855	154	26	2022	2022	NUM
easat-3855	154	27	)	)	PUNCT
easat-3855	154	28	.	.	PUNCT
easat-3855	155	1	regulatory	regulatory	ADJ
easat-3855	155	2	contemplations	contemplation	NOUN
easat-3855	155	3	likewise	likewise	ADV
easat-3855	155	4	play	play	VERB
easat-3855	155	5	a	a	DET
easat-3855	155	6	job	job	NOUN
easat-3855	155	7	in	in	ADP
easat-3855	155	8	nim	nim	PROPN
easat-3855	155	9	administration	administration	PROPN
easat-3855	155	10	,	,	PUNCT
easat-3855	155	11	as	as	SCONJ
easat-3855	155	12	controllers	controller	NOUN
easat-3855	155	13	regularly	regularly	ADV
easat-3855	155	14	screen	screen	VERB
easat-3855	155	15	nim	nim	PROPN
easat-3855	155	16	levels	level	NOUN
easat-3855	155	17	to	to	PART
easat-3855	155	18	guarantee	guarantee	VERB
easat-3855	155	19	banks	bank	NOUN
easat-3855	155	20	keep	keep	VERB
easat-3855	155	21	up	up	ADP
easat-3855	155	22	adequate	adequate	ADJ
easat-3855	155	23	profitability	profitability	NOUN
easat-3855	155	24	to	to	PART
easat-3855	155	25	help	help	VERB
easat-3855	155	26	their	their	PRON
easat-3855	155	27	tasks	task	NOUN
easat-3855	155	28	and	and	CCONJ
easat-3855	155	29	meet	meet	VERB
easat-3855	155	30	administrative	administrative	ADJ
easat-3855	155	31	capital	capital	NOUN
easat-3855	155	32	necessities	necessity	NOUN
easat-3855	155	33	.	.	PUNCT
easat-3855	156	1	guardsmen	guardsman	NOUN
easat-3855	156	2	may	may	AUX
easat-3855	156	3	impose	impose	VERB
easat-3855	156	4	limitations	limitation	NOUN
easat-3855	156	5	on	on	ADP
easat-3855	156	6	specific	specific	ADJ
easat-3855	156	7	exercises	exercise	NOUN
easat-3855	156	8	or	or	CCONJ
easat-3855	156	9	require	require	VERB
easat-3855	156	10	banks	bank	NOUN
easat-3855	156	11	to	to	PART
easat-3855	156	12	keep	keep	VERB
easat-3855	156	13	up	up	ADP
easat-3855	156	14	base	base	NOUN
easat-3855	156	15	nim	nim	PROPN
easat-3855	156	16	limits	limit	VERB
easat-3855	156	17	to	to	PART
easat-3855	156	18	mitigate	mitigate	VERB
easat-3855	156	19	danger	danger	NOUN
easat-3855	156	20	(	(	PUNCT
easat-3855	156	21	orazalin	orazalin	ADJ
easat-3855	156	22	,	,	PUNCT
easat-3855	156	23	2020)nim	2020)nim	PROPN
easat-3855	156	24	is	be	AUX
easat-3855	156	25	a	a	DET
easat-3855	156	26	fundamental	fundamental	ADJ
easat-3855	156	27	measure	measure	NOUN
easat-3855	156	28	of	of	ADP
easat-3855	156	29	profitability	profitability	NOUN
easat-3855	156	30	for	for	ADP
easat-3855	156	31	banks	bank	NOUN
easat-3855	156	32	and	and	CCONJ
easat-3855	156	33	different	different	ADJ
easat-3855	156	34	monetary	monetary	ADJ
easat-3855	156	35	establishments	establishment	NOUN
easat-3855	156	36	,	,	PUNCT
easat-3855	156	37	showing	show	VERB
easat-3855	156	38	the	the	DET
easat-3855	156	39	spread	spread	NOUN
easat-3855	156	40	between	between	ADP
easat-3855	156	41	interest	interest	NOUN
easat-3855	156	42	accumulated	accumulate	VERB
easat-3855	156	43	and	and	CCONJ
easat-3855	156	44	interest	interest	NOUN
easat-3855	156	45	paid	pay	VERB
easat-3855	156	46	.	.	PUNCT
easat-3855	157	1	interest	interest	NOUN
easat-3855	157	2	rate	rate	NOUN
easat-3855	157	3	changes	change	NOUN
easat-3855	157	4	can	can	AUX
easat-3855	157	5	have	have	VERB
easat-3855	157	6	an	an	DET
easat-3855	157	7	enormous	enormous	ADJ
easat-3855	157	8	effect	effect	NOUN
easat-3855	157	9	on	on	ADP
easat-3855	157	10	nim	nim	PROPN
easat-3855	157	11	,	,	PUNCT
easat-3855	157	12	highlighting	highlight	VERB
easat-3855	157	13	the	the	DET
easat-3855	157	14	significance	significance	NOUN
easat-3855	157	15	of	of	ADP
easat-3855	157	16	compelling	compelling	ADJ
easat-3855	157	17	interest	interest	NOUN
easat-3855	157	18	rate	rate	NOUN
easat-3855	157	19	danger	danger	NOUN
easat-3855	157	20	administration	administration	NOUN
easat-3855	157	21	and	and	CCONJ
easat-3855	157	22	strategic	strategic	ADJ
easat-3855	157	23	arranging	arranging	NOUN
easat-3855	157	24	.	.	PUNCT
easat-3855	158	1	by	by	ADP
easat-3855	158	2	intently	intently	ADV
easat-3855	158	3	observing	observe	VERB
easat-3855	158	4	nim	nim	NOUN
easat-3855	158	5	and	and	CCONJ
easat-3855	158	6	actualizing	actualize	VERB
easat-3855	158	7	fitting	fitting	ADJ
easat-3855	158	8	procedures	procedure	NOUN
easat-3855	158	9	,	,	PUNCT
easat-3855	158	10	banks	bank	NOUN
easat-3855	158	11	can	can	AUX
easat-3855	158	12	traverse	traverse	VERB
easat-3855	158	13	interest	interest	NOUN
easat-3855	158	14	rate	rate	NOUN
easat-3855	158	15	vacillations	vacillation	NOUN
easat-3855	158	16	and	and	CCONJ
easat-3855	158	17	keep	keep	VERB
easat-3855	158	18	up	up	ADP
easat-3855	158	19	profitability	profitability	NOUN
easat-3855	158	20	in	in	ADP
easat-3855	158	21	a	a	DET
easat-3855	158	22	dynamic	dynamic	ADJ
easat-3855	158	23	money	money	NOUN
easat-3855	158	24	related	relate	VERB
easat-3855	158	25	condition	condition	NOUN
easat-3855	158	26	.	.	PUNCT
easat-3855	159	1	3.7	3.7	NUM
easat-3855	159	2	.	.	PUNCT
easat-3855	159	3	loan	loan	NOUN
easat-3855	159	4	request	request	NOUN
easat-3855	159	5	and	and	CCONJ
easat-3855	159	6	credit	credit	NOUN
easat-3855	159	7	risk	risk	NOUN
easat-3855	159	8	fluctuations	fluctuation	NOUN
easat-3855	159	9	in	in	ADP
easat-3855	159	10	interest	interest	NOUN
easat-3855	159	11	rates	rate	NOUN
easat-3855	159	12	dramatically	dramatically	ADV
easat-3855	159	13	influence	influence	VERB
easat-3855	159	14	both	both	PRON
easat-3855	159	15	loan	loan	NOUN
easat-3855	159	16	applications	application	NOUN
easat-3855	159	17	and	and	CCONJ
easat-3855	159	18	credit	credit	NOUN
easat-3855	159	19	risk	risk	NOUN
easat-3855	159	20	exposure	exposure	NOUN
easat-3855	159	21	,	,	PUNCT
easat-3855	159	22	impacting	impact	VERB
easat-3855	159	23	borrowers	borrower	NOUN
easat-3855	159	24	and	and	CCONJ
easat-3855	159	25	lenders	lender	NOUN
easat-3855	159	26	alike	alike	ADV
easat-3855	159	27	.	.	PUNCT
easat-3855	160	1	as	as	ADP
easat-3855	160	2	kim	kim	PROPN
easat-3855	160	3	et	et	PROPN
easat-3855	160	4	al	al	PROPN
easat-3855	160	5	.	.	PROPN
easat-3855	161	1	(	(	PUNCT
easat-3855	161	2	2024	2024	NUM
easat-3855	161	3	)	)	PUNCT
easat-3855	161	4	explain	explain	VERB
easat-3855	161	5	,	,	PUNCT
easat-3855	161	6	rising	rise	VERB
easat-3855	161	7	rates	rate	NOUN
easat-3855	161	8	can	can	AUX
easat-3855	161	9	dampen	dampen	VERB
easat-3855	161	10	demand	demand	NOUN
easat-3855	161	11	for	for	ADP
easat-3855	161	12	credit	credit	NOUN
easat-3855	161	13	,	,	PUNCT
easat-3855	161	14	as	as	SCONJ
easat-3855	161	15	financing	financing	NOUN
easat-3855	161	16	becomes	become	VERB
easat-3855	161	17	increasingly	increasingly	ADV
easat-3855	161	18	expensive	expensive	ADJ
easat-3855	161	19	for	for	ADP
easat-3855	161	20	consumers	consumer	NOUN
easat-3855	161	21	and	and	CCONJ
easat-3855	161	22	enterprises	enterprise	NOUN
easat-3855	161	23	.	.	PUNCT
easat-3855	162	1	this	this	PRON
easat-3855	162	2	can	can	AUX
easat-3855	162	3	lead	lead	VERB
easat-3855	162	4	to	to	ADP
easat-3855	162	5	a	a	DET
easat-3855	162	6	decrease	decrease	NOUN
easat-3855	162	7	in	in	ADP
easat-3855	162	8	loan	loan	NOUN
easat-3855	162	9	requests	request	NOUN
easat-3855	162	10	overall	overall	ADV
easat-3855	162	11	,	,	PUNCT
easat-3855	162	12	as	as	SCONJ
easat-3855	162	13	people	people	NOUN
easat-3855	162	14	and	and	CCONJ
easat-3855	162	15	companies	company	NOUN
easat-3855	162	16	may	may	AUX
easat-3855	162	17	delay	delay	VERB
easat-3855	162	18	borrowing	borrow	VERB
easat-3855	162	19	or	or	CCONJ
easat-3855	162	20	explore	explore	VERB
easat-3855	162	21	other	other	ADJ
easat-3855	162	22	funding	funding	NOUN
easat-3855	162	23	choices	choice	NOUN
easat-3855	162	24	.	.	PUNCT
easat-3855	163	1	in	in	ADP
easat-3855	163	2	contrast	contrast	NOUN
easat-3855	163	3	,	,	PUNCT
easat-3855	163	4	falling	fall	VERB
easat-3855	163	5	rates	rate	NOUN
easat-3855	163	6	can	can	AUX
easat-3855	163	7	stimulate	stimulate	VERB
easat-3855	163	8	loan	loan	NOUN
easat-3855	163	9	applications	application	NOUN
easat-3855	163	10	,	,	PUNCT
easat-3855	163	11	making	make	VERB
easat-3855	163	12	debt	debt	NOUN
easat-3855	163	13	more	more	ADV
easat-3855	163	14	affordable	affordable	ADJ
easat-3855	163	15	and	and	CCONJ
easat-3855	163	16	potentially	potentially	ADV
easat-3855	163	17	resulting	result	VERB
easat-3855	163	18	in	in	ADP
easat-3855	163	19	increased	increase	VERB
easat-3855	163	20	credit	credit	NOUN
easat-3855	163	21	demand	demand	NOUN
easat-3855	163	22	(	(	PUNCT
easat-3855	163	23	almarayeh	almarayeh	NOUN
easat-3855	163	24	,	,	PUNCT
easat-3855	163	25	aibar	aibar	NOUN
easat-3855	163	26	-	-	PUNCT
easat-3855	163	27	guzmán	guzmán	NOUN
easat-3855	163	28	,	,	PUNCT
easat-3855	163	29	&	&	CCONJ
easat-3855	163	30	abdullatif	abdullatif	PROPN
easat-3855	163	31	,	,	PUNCT
easat-3855	163	32	2020	2020	NUM
easat-3855	163	33	)	)	PUNCT
easat-3855	163	34	)	)	PUNCT
easat-3855	163	35	.	.	PUNCT
easat-3855	164	1	however	however	ADV
easat-3855	164	2	,	,	PUNCT
easat-3855	164	3	lower	low	ADJ
easat-3855	164	4	rates	rate	NOUN
easat-3855	164	5	that	that	PRON
easat-3855	164	6	incentivize	incentivize	VERB
easat-3855	164	7	borrowing	borrowing	NOUN
easat-3855	164	8	can	can	AUX
easat-3855	164	9	likewise	likewise	ADV
easat-3855	164	10	heighten	heighten	VERB
easat-3855	164	11	risk	risk	NOUN
easat-3855	164	12	for	for	ADP
easat-3855	164	13	financial	financial	ADJ
easat-3855	164	14	institutions	institution	NOUN
easat-3855	164	15	.	.	PUNCT
easat-3855	165	1	reduced	reduce	VERB
easat-3855	165	2	costs	cost	NOUN
easat-3855	165	3	might	might	AUX
easat-3855	165	4	encourage	encourage	VERB
easat-3855	165	5	debt	debt	NOUN
easat-3855	165	6	loads	load	NOUN
easat-3855	165	7	beyond	beyond	ADP
easat-3855	165	8	what	what	PRON
easat-3855	165	9	is	be	AUX
easat-3855	165	10	manageable	manageable	ADJ
easat-3855	165	11	,	,	PUNCT
easat-3855	165	12	increasing	increase	VERB
easat-3855	165	13	default	default	NOUN
easat-3855	165	14	frequencies	frequency	NOUN
easat-3855	165	15	.	.	PUNCT
easat-3855	166	1	moreover	moreover	ADV
easat-3855	166	2	,	,	PUNCT
easat-3855	166	3	diminished	diminish	VERB
easat-3855	166	4	returns	return	NOUN
easat-3855	166	5	on	on	ADP
easat-3855	166	6	loans	loan	NOUN
easat-3855	166	7	during	during	ADP
easat-3855	166	8	rate	rate	NOUN
easat-3855	166	9	drops	drop	NOUN
easat-3855	166	10	could	could	AUX
easat-3855	166	11	restrict	restrict	VERB
easat-3855	166	12	capacity	capacity	NOUN
easat-3855	166	13	to	to	PART
easat-3855	166	14	absorb	absorb	VERB
easat-3855	166	15	losses	loss	NOUN
easat-3855	166	16	from	from	ADP
easat-3855	166	17	failures	failure	NOUN
easat-3855	166	18	.	.	PUNCT
easat-3855	167	1	consequently	consequently	ADV
easat-3855	167	2	,	,	PUNCT
easat-3855	167	3	lenders	lender	NOUN
easat-3855	167	4	must	must	AUX
easat-3855	167	5	scrupulously	scrupulously	ADV
easat-3855	167	6	assess	assess	VERB
easat-3855	167	7	applicants	applicant	NOUN
easat-3855	167	8	'	'	PART
easat-3855	167	9	creditworthiness	creditworthiness	NOUN
easat-3855	167	10	and	and	CCONJ
easat-3855	167	11	dexterously	dexterously	ADV
easat-3855	167	12	handle	handle	VERB
easat-3855	167	13	portfolios	portfolio	NOUN
easat-3855	167	14	to	to	PART
easat-3855	167	15	mitigate	mitigate	VERB
easat-3855	167	16	default	default	NOUN
easat-3855	167	17	dangers	danger	NOUN
easat-3855	167	18	(	(	PUNCT
easat-3855	167	19	bouaziz	bouaziz	NOUN
easat-3855	167	20	et	et	PROPN
easat-3855	167	21	al	al	PROPN
easat-3855	167	22	.	.	PROPN
easat-3855	167	23	,	,	PUNCT
easat-3855	167	24	2020	2020	NUM
easat-3855	167	25	)	)	PUNCT
easat-3855	167	26	.	.	PUNCT
easat-3855	168	1	on	on	ADP
easat-3855	168	2	the	the	DET
easat-3855	168	3	other	other	ADJ
easat-3855	168	4	hand	hand	NOUN
easat-3855	168	5	,	,	PUNCT
easat-3855	168	6	higher	high	ADJ
easat-3855	168	7	rates	rate	NOUN
easat-3855	168	8	can	can	AUX
easat-3855	168	9	amplify	amplify	VERB
easat-3855	168	10	risk	risk	NOUN
easat-3855	168	11	by	by	ADP
easat-3855	168	12	elevating	elevate	VERB
easat-3855	168	13	repayment	repayment	NOUN
easat-3855	168	14	burdens	burden	NOUN
easat-3855	168	15	for	for	ADP
easat-3855	168	16	borrowers	borrower	NOUN
easat-3855	168	17	.	.	PUNCT
easat-3855	169	1	as	as	SCONJ
easat-3855	169	2	payments	payment	NOUN
easat-3855	169	3	on	on	ADP
easat-3855	169	4	variable	variable	ADJ
easat-3855	169	5	loans	loan	NOUN
easat-3855	169	6	inflate	inflate	VERB
easat-3855	169	7	with	with	ADP
easat-3855	169	8	rising	rise	VERB
easat-3855	169	9	rates	rate	NOUN
easat-3855	169	10	,	,	PUNCT
easat-3855	169	11	the	the	DET
easat-3855	169	12	probability	probability	NOUN
easat-3855	169	13	of	of	ADP
easat-3855	169	14	defaults	default	NOUN
easat-3855	169	15	might	might	AUX
easat-3855	169	16	multiply	multiply	VERB
easat-3855	169	17	,	,	PUNCT
easat-3855	169	18	especially	especially	ADV
easat-3855	169	19	among	among	ADP
easat-3855	169	20	affected	affected	ADJ
easat-3855	169	21	debtors	debtor	NOUN
easat-3855	169	22	.	.	PUNCT
easat-3855	170	1	therefore	therefore	ADV
easat-3855	170	2	,	,	PUNCT
easat-3855	170	3	close	close	ADJ
easat-3855	170	4	surveillance	surveillance	NOUN
easat-3855	170	5	of	of	ADP
easat-3855	170	6	portfolios	portfolio	NOUN
easat-3855	170	7	and	and	CCONJ
easat-3855	170	8	impact	impact	NOUN
easat-3855	170	9	evaluations	evaluation	NOUN
easat-3855	170	10	are	be	AUX
easat-3855	170	11	needed	need	VERB
easat-3855	170	12	to	to	PART
easat-3855	170	13	effectively	effectively	ADV
easat-3855	170	14	govern	govern	VERB
easat-3855	170	15	exposure	exposure	NOUN
easat-3855	170	16	under	under	ADP
easat-3855	170	17	these	these	DET
easat-3855	170	18	conditions	condition	NOUN
easat-3855	170	19	(	(	PUNCT
easat-3855	170	20	gerged	gerge	VERB
easat-3855	170	21	et	et	PROPN
easat-3855	170	22	al	al	PROPN
easat-3855	170	23	.	.	PROPN
easat-3855	170	24	,	,	PUNCT
easat-3855	170	25	2023	2023	NUM
easat-3855	170	26	)	)	PUNCT
easat-3855	170	27	.	.	PUNCT
easat-3855	171	1	accurately	accurately	ADV
easat-3855	171	2	portraying	portray	VERB
easat-3855	171	3	risk	risk	NOUN
easat-3855	171	4	exposure	exposure	NOUN
easat-3855	171	5	and	and	CCONJ
easat-3855	171	6	fiscal	fiscal	ADJ
easat-3855	171	7	soundness	soundness	NOUN
easat-3855	171	8	necessitates	necessitate	VERB
easat-3855	171	9	accounting	account	VERB
easat-3855	171	10	for	for	ADP
easat-3855	171	11	such	such	ADJ
easat-3855	171	12	dynamics	dynamic	NOUN
easat-3855	171	13	in	in	ADP
easat-3855	171	14	earnings	earning	NOUN
easat-3855	171	15	forecasts	forecast	NOUN
easat-3855	171	16	,	,	PUNCT
easat-3855	171	17	as	as	SCONJ
easat-3855	171	18	highlighted	highlight	VERB
easat-3855	171	19	by	by	ADP
easat-3855	171	20	toumeh	toumeh	NOUN
easat-3855	171	21	et	et	PROPN
easat-3855	171	22	al	al	PROPN
easat-3855	171	23	.	.	PROPN
easat-3855	172	1	(	(	PUNCT
easat-3855	172	2	2023	2023	NUM
easat-3855	172	3	)	)	PUNCT
easat-3855	172	4	.	.	PUNCT
easat-3855	173	1	rigorous	rigorous	ADJ
easat-3855	173	2	risk	risk	NOUN
easat-3855	173	3	administration	administration	NOUN
easat-3855	173	4	,	,	PUNCT
easat-3855	173	5	including	include	VERB
easat-3855	173	6	thorough	thorough	ADJ
easat-3855	173	7	underwriting	underwriting	NOUN
easat-3855	173	8	,	,	PUNCT
easat-3855	173	9	diversification	diversification	NOUN
easat-3855	173	10	,	,	PUNCT
easat-3855	173	11	and	and	CCONJ
easat-3855	173	12	stress	stress	NOUN
easat-3855	173	13	testing	testing	NOUN
easat-3855	173	14	,	,	PUNCT
easat-3855	173	15	is	be	AUX
easat-3855	173	16	indispensable	indispensable	ADJ
easat-3855	173	17	for	for	ADP
easat-3855	173	18	navigating	navigate	VERB
easat-3855	173	19	fluctuating	fluctuate	VERB
easat-3855	173	20	rates	rate	NOUN
easat-3855	173	21	profitably	profitably	ADV
easat-3855	173	22	while	while	SCONJ
easat-3855	173	23	safeguarding	safeguard	VERB
easat-3855	173	24	against	against	ADP
easat-3855	173	25	credit	credit	NOUN
easat-3855	173	26	troubles	trouble	NOUN
easat-3855	173	27	.	.	PUNCT
easat-3855	174	1	furthermore	furthermore	ADV
easat-3855	174	2	,	,	PUNCT
easat-3855	174	3	interest	interest	NOUN
easat-3855	174	4	rate	rate	NOUN
easat-3855	174	5	fluctuations	fluctuation	NOUN
easat-3855	174	6	profoundly	profoundly	ADV
easat-3855	174	7	influence	influence	VERB
easat-3855	174	8	both	both	PRON
easat-3855	174	9	loan	loan	NOUN
easat-3855	174	10	requests	request	NOUN
easat-3855	174	11	and	and	CCONJ
easat-3855	174	12	credit	credit	NOUN
easat-3855	174	13	risk	risk	NOUN
easat-3855	174	14	exposure	exposure	NOUN
easat-3855	174	15	.	.	PUNCT
easat-3855	175	1	rising	rise	VERB
easat-3855	175	2	rates	rate	NOUN
easat-3855	175	3	can	can	AUX
easat-3855	175	4	dampen	dampen	VERB
easat-3855	175	5	applications	application	NOUN
easat-3855	175	6	and	and	CCONJ
easat-3855	175	7	heighten	heighten	VERB
easat-3855	175	8	dangers	danger	NOUN
easat-3855	175	9	,	,	PUNCT
easat-3855	175	10	whereas	whereas	SCONJ
easat-3855	175	11	falling	fall	VERB
easat-3855	175	12	rates	rate	NOUN
easat-3855	175	13	might	might	AUX
easat-3855	175	14	stimulate	stimulate	VERB
easat-3855	175	15	borrowing	borrowing	NOUN
easat-3855	175	16	but	but	CCONJ
easat-3855	175	17	also	also	ADV
easat-3855	175	18	endanger	endanger	VERB
easat-3855	175	19	via	via	ADP
easat-3855	175	20	increased	increase	VERB
easat-3855	175	21	defaults	default	NOUN
easat-3855	175	22	.	.	PUNCT
easat-3855	176	1	by	by	ADP
easat-3855	176	2	conscientiously	conscientiously	ADV
easat-3855	176	3	handling	handle	VERB
easat-3855	176	4	portfolios	portfolio	NOUN
easat-3855	176	5	and	and	CCONJ
easat-3855	176	6	borrower	borrower	NOUN
easat-3855	176	7	assessments	assessment	NOUN
easat-3855	176	8	,	,	PUNCT
easat-3855	176	9	lenders	lender	NOUN
easat-3855	176	10	can	can	AUX
easat-3855	176	11	counteract	counteract	VERB
easat-3855	176	12	challenges	challenge	NOUN
easat-3855	176	13	inherent	inherent	ADJ
easat-3855	176	14	to	to	ADP
easat-3855	176	15	unstable	unstable	ADJ
easat-3855	176	16	rates	rate	NOUN
easat-3855	176	17	and	and	CCONJ
easat-3855	176	18	preserve	preserve	VERB
easat-3855	176	19	a	a	DET
easat-3855	176	20	robust	robust	ADJ
easat-3855	176	21	credit	credit	NOUN
easat-3855	176	22	profile	profile	NOUN
easat-3855	176	23	(	(	PUNCT
easat-3855	176	24	huang	huang	PROPN
easat-3855	176	25	et	et	PROPN
easat-3855	176	26	al	al	PROPN
easat-3855	176	27	.	.	PROPN
easat-3855	176	28	,	,	PUNCT
easat-3855	176	29	2020	2020	NUM
easat-3855	176	30	)	)	PUNCT
easat-3855	176	31	.	.	PUNCT
easat-3855	177	1	3.8	3.8	NUM
easat-3855	177	2	.	.	PUNCT
easat-3855	177	3	valuation	valuation	NOUN
easat-3855	177	4	of	of	ADP
easat-3855	177	5	financial	financial	ADJ
easat-3855	177	6	instruments	instrument	NOUN
easat-3855	177	7	the	the	DET
easat-3855	177	8	valuation	valuation	NOUN
easat-3855	177	9	of	of	ADP
easat-3855	177	10	intricate	intricate	ADJ
easat-3855	177	11	financial	financial	ADJ
easat-3855	177	12	instruments	instrument	NOUN
easat-3855	177	13	is	be	AUX
easat-3855	177	14	highly	highly	ADV
easat-3855	177	15	sensitive	sensitive	ADJ
easat-3855	177	16	to	to	ADP
easat-3855	177	17	small	small	ADJ
easat-3855	177	18	changes	change	NOUN
easat-3855	177	19	in	in	ADP
easat-3855	177	20	interest	interest	NOUN
easat-3855	177	21	levels	level	NOUN
easat-3855	177	22	.	.	PUNCT
easat-3855	178	1	minute	minute	ADJ
easat-3855	178	2	adjustments	adjustment	NOUN
easat-3855	178	3	in	in	ADP
easat-3855	178	4	interest	interest	NOUN
easat-3855	178	5	rates	rate	NOUN
easat-3855	178	6	can	can	AUX
easat-3855	178	7	dramatically	dramatically	ADV
easat-3855	178	8	impact	impact	VERB
easat-3855	178	9	the	the	DET
easat-3855	178	10	market	market	NOUN
easat-3855	178	11	pricing	pricing	NOUN
easat-3855	178	12	of	of	ADP
easat-3855	178	13	complex	complex	ADJ
easat-3855	178	14	fixed	fix	VERB
easat-3855	178	15	-	-	PUNCT
easat-3855	178	16	income	income	NOUN
easat-3855	178	17	assets	asset	NOUN
easat-3855	178	18	,	,	PUNCT
easat-3855	178	19	convoluted	convoluted	ADJ
easat-3855	178	20	derivatives	derivative	NOUN
easat-3855	178	21	,	,	PUNCT
easat-3855	178	22	and	and	CCONJ
easat-3855	178	23	other	other	ADJ
easat-3855	178	24	yield	yield	NOUN
easat-3855	178	25	-	-	PUNCT
easat-3855	178	26	responsive	responsive	ADJ
easat-3855	178	27	holdings	holding	NOUN
easat-3855	178	28	.	.	PUNCT
easat-3855	179	1	as	as	SCONJ
easat-3855	179	2	aptly	aptly	ADV
easat-3855	179	3	noted	note	VERB
easat-3855	179	4	by	by	ADP
easat-3855	179	5	khatib	khatib	PROPN
easat-3855	179	6	et	et	PROPN
easat-3855	179	7	al	al	PROPN
easat-3855	179	8	.	.	PROPN
easat-3855	179	9	(	(	PUNCT
easat-3855	179	10	2021	2021	NUM
easat-3855	179	11	)	)	PUNCT
easat-3855	179	12	,	,	PUNCT
easat-3855	179	13	transient	transient	ADJ
easat-3855	179	14	fluctuations	fluctuation	NOUN
easat-3855	179	15	in	in	ADP
easat-3855	179	16	returns	return	NOUN
easat-3855	179	17	can	can	AUX
easat-3855	179	18	generate	generate	VERB
easat-3855	179	19	abrupt	abrupt	ADJ
easat-3855	179	20	variations	variation	NOUN
easat-3855	179	21	in	in	ADP
easat-3855	179	22	the	the	DET
easat-3855	179	23	worth	worth	NOUN
easat-3855	179	24	of	of	ADP
easat-3855	179	25	these	these	DET
easat-3855	179	26	tools	tool	NOUN
easat-3855	179	27	.	.	PUNCT
easat-3855	180	1	fixed	fix	VERB
easat-3855	180	2	-	-	PUNCT
easat-3855	180	3	income	income	NOUN
easat-3855	180	4	securities	security	NOUN
easat-3855	180	5	,	,	PUNCT
easat-3855	180	6	similar	similar	ADJ
easat-3855	180	7	to	to	ADP
easat-3855	180	8	bonds	bond	NOUN
easat-3855	180	9	,	,	PUNCT
easat-3855	180	10	are	be	AUX
easat-3855	180	11	particularly	particularly	ADV
easat-3855	180	12	prone	prone	ADJ
easat-3855	180	13	to	to	ADP
easat-3855	180	14	interest	interest	NOUN
easat-3855	180	15	rate	rate	NOUN
easat-3855	180	16	movements	movement	NOUN
easat-3855	180	17	.	.	PUNCT
easat-3855	181	1	when	when	SCONJ
easat-3855	181	2	rates	rate	NOUN
easat-3855	181	3	rise	rise	VERB
easat-3855	181	4	,	,	PUNCT
easat-3855	181	5	existing	exist	VERB
easat-3855	181	6	fixed	fix	VERB
easat-3855	181	7	-	-	PUNCT
easat-3855	181	8	income	income	NOUN
easat-3855	181	9	securities	security	NOUN
easat-3855	181	10	typically	typically	ADV
easat-3855	181	11	lose	lose	VERB
easat-3855	181	12	value	value	NOUN
easat-3855	181	13	,	,	PUNCT
easat-3855	181	14	as	as	SCONJ
easat-3855	181	15	investors	investor	NOUN
easat-3855	181	16	can	can	AUX
easat-3855	181	17	obtain	obtain	VERB
easat-3855	181	18	higher	high	ADJ
easat-3855	181	19	yields	yield	NOUN
easat-3855	181	20	from	from	ADP
easat-3855	181	21	fresh	fresh	ADJ
easat-3855	181	22	issues	issue	NOUN
easat-3855	181	23	.	.	PUNCT
easat-3855	182	1	in	in	ADP
easat-3855	182	2	reverse	reverse	NOUN
easat-3855	182	3	,	,	PUNCT
easat-3855	182	4	when	when	SCONJ
easat-3855	182	5	rates	rate	NOUN
easat-3855	182	6	fall	fall	VERB
easat-3855	182	7	,	,	PUNCT
easat-3855	182	8	the	the	DET
easat-3855	182	9	valuation	valuation	NOUN
easat-3855	182	10	of	of	ADP
easat-3855	182	11	current	current	ADJ
easat-3855	182	12	fixed	fix	VERB
easat-3855	182	13	-	-	PUNCT
easat-3855	182	14	income	income	NOUN
easat-3855	182	15	securities	security	NOUN
easat-3855	182	16	8673	8673	NUM
easat-3855	182	17	edelweiss	edelweiss	PROPN
easat-3855	182	18	applied	apply	VERB
easat-3855	182	19	science	science	NOUN
easat-3855	182	20	and	and	CCONJ
easat-3855	182	21	technology	technology	NOUN
easat-3855	182	22	issn	issn	PROPN
easat-3855	182	23	:	:	PUNCT
easat-3855	182	24	2576	2576	NUM
easat-3855	182	25	-	-	SYM
easat-3855	182	26	8484	8484	NUM
easat-3855	182	27	vol	vol	NOUN
easat-3855	182	28	.	.	PROPN
easat-3855	182	29	8	8	NUM
easat-3855	182	30	,	,	PUNCT
easat-3855	182	31	no	no	INTJ
easat-3855	182	32	.	.	NOUN
easat-3855	183	1	6	6	NUM
easat-3855	183	2	:	:	SYM
easat-3855	183	3	8667	8667	NUM
easat-3855	183	4	-	-	SYM
easat-3855	183	5	8681	8681	NUM
easat-3855	183	6	,	,	PUNCT
easat-3855	183	7	2024	2024	NUM
easat-3855	183	8	doi	doi	NOUN
easat-3855	183	9	:	:	PUNCT
easat-3855	183	10	10.55214/25768484.v8i6.3855	10.55214/25768484.v8i6.3855	PROPN
easat-3855	183	11	©	©	ADP
easat-3855	183	12	2024	2024	NUM
easat-3855	183	13	by	by	ADP
easat-3855	183	14	the	the	DET
easat-3855	183	15	authors	author	NOUN
easat-3855	183	16	;	;	PUNCT
easat-3855	183	17	licensee	licensee	PROPN
easat-3855	183	18	learning	learn	VERB
easat-3855	183	19	gate	gate	NOUN
easat-3855	183	20	tends	tend	VERB
easat-3855	183	21	to	to	PART
easat-3855	183	22	increase	increase	VERB
easat-3855	183	23	,	,	PUNCT
easat-3855	183	24	as	as	SCONJ
easat-3855	183	25	they	they	PRON
easat-3855	183	26	offer	offer	VERB
easat-3855	183	27	higher	high	ADJ
easat-3855	183	28	returns	return	NOUN
easat-3855	183	29	opposite	opposite	ADJ
easat-3855	183	30	to	to	ADP
easat-3855	183	31	fresh	fresh	ADJ
easat-3855	183	32	issues	issue	NOUN
easat-3855	183	33	(	(	PUNCT
easat-3855	183	34	li	li	PROPN
easat-3855	183	35	et	et	PROPN
easat-3855	183	36	al	al	PROPN
easat-3855	183	37	.	.	PROPN
easat-3855	183	38	,	,	PUNCT
easat-3855	183	39	2020	2020	NUM
easat-3855	183	40	)	)	PUNCT
easat-3855	183	41	.	.	PUNCT
easat-3855	184	1	this	this	DET
easat-3855	184	2	inverse	inverse	NOUN
easat-3855	184	3	link	link	NOUN
easat-3855	184	4	between	between	ADP
easat-3855	184	5	rates	rate	NOUN
easat-3855	184	6	and	and	CCONJ
easat-3855	184	7	bond	bond	NOUN
easat-3855	184	8	costs	cost	NOUN
easat-3855	184	9	is	be	AUX
easat-3855	184	10	recognized	recognize	VERB
easat-3855	184	11	as	as	ADP
easat-3855	184	12	interest	interest	NOUN
easat-3855	184	13	rate	rate	NOUN
easat-3855	184	14	risk	risk	NOUN
easat-3855	184	15	,	,	PUNCT
easat-3855	184	16	and	and	CCONJ
easat-3855	184	17	it	it	PRON
easat-3855	184	18	can	can	AUX
easat-3855	184	19	significantly	significantly	ADV
easat-3855	184	20	affect	affect	VERB
easat-3855	184	21	the	the	DET
easat-3855	184	22	assessment	assessment	NOUN
easat-3855	184	23	of	of	ADP
easat-3855	184	24	fixed	fix	VERB
easat-3855	184	25	-	-	PUNCT
easat-3855	184	26	income	income	NOUN
easat-3855	184	27	securities	security	NOUN
easat-3855	184	28	in	in	ADP
easat-3855	184	29	a	a	DET
easat-3855	184	30	monetary	monetary	ADJ
easat-3855	184	31	establishment	establishment	NOUN
easat-3855	184	32	's	's	PART
easat-3855	184	33	portfolio	portfolio	NOUN
easat-3855	184	34	(	(	PUNCT
easat-3855	184	35	cunningham	cunningham	PROPN
easat-3855	184	36	et	et	PROPN
easat-3855	184	37	al	al	PROPN
easat-3855	184	38	.	.	PROPN
easat-3855	184	39	,	,	PUNCT
easat-3855	184	40	2020	2020	NUM
easat-3855	184	41	)	)	PUNCT
easat-3855	184	42	.	.	PUNCT
easat-3855	185	1	beyond	beyond	ADP
easat-3855	185	2	fixed	fix	VERB
easat-3855	185	3	-	-	PUNCT
easat-3855	185	4	income	income	NOUN
easat-3855	185	5	securities	security	NOUN
easat-3855	185	6	,	,	PUNCT
easat-3855	185	7	intricate	intricate	ADJ
easat-3855	185	8	derivatives	derivative	NOUN
easat-3855	185	9	including	include	VERB
easat-3855	185	10	interest	interest	NOUN
easat-3855	185	11	rate	rate	NOUN
easat-3855	185	12	swaps	swap	NOUN
easat-3855	185	13	and	and	CCONJ
easat-3855	185	14	options	option	NOUN
easat-3855	185	15	are	be	AUX
easat-3855	185	16	also	also	ADV
easat-3855	185	17	sensitive	sensitive	ADJ
easat-3855	185	18	to	to	ADP
easat-3855	185	19	changes	change	NOUN
easat-3855	185	20	in	in	ADP
easat-3855	185	21	interest	interest	NOUN
easat-3855	185	22	levels	level	NOUN
easat-3855	185	23	.	.	PUNCT
easat-3855	186	1	these	these	DET
easat-3855	186	2	derivatives	derivative	NOUN
easat-3855	186	3	derive	derive	VERB
easat-3855	186	4	their	their	PRON
easat-3855	186	5	worth	worth	NOUN
easat-3855	186	6	from	from	ADP
easat-3855	186	7	underlying	underlie	VERB
easat-3855	186	8	assets	asset	NOUN
easat-3855	186	9	such	such	ADJ
easat-3855	186	10	as	as	ADP
easat-3855	186	11	rates	rate	NOUN
easat-3855	186	12	,	,	PUNCT
easat-3855	186	13	and	and	CCONJ
easat-3855	186	14	their	their	PRON
easat-3855	186	15	pricing	pricing	NOUN
easat-3855	186	16	is	be	AUX
easat-3855	186	17	intimately	intimately	ADV
easat-3855	186	18	tied	tie	VERB
easat-3855	186	19	to	to	ADP
easat-3855	186	20	prevailing	prevail	VERB
easat-3855	186	21	rate	rate	NOUN
easat-3855	186	22	heights	height	NOUN
easat-3855	186	23	.	.	PUNCT
easat-3855	187	1	fluctuations	fluctuation	NOUN
easat-3855	187	2	in	in	ADP
easat-3855	187	3	rates	rate	NOUN
easat-3855	187	4	can	can	AUX
easat-3855	187	5	impact	impact	VERB
easat-3855	187	6	the	the	DET
easat-3855	187	7	valuation	valuation	NOUN
easat-3855	187	8	of	of	ADP
easat-3855	187	9	these	these	DET
easat-3855	187	10	derivatives	derivative	NOUN
easat-3855	187	11	,	,	PUNCT
easat-3855	187	12	directing	direct	VERB
easat-3855	187	13	to	to	PART
easat-3855	187	14	transient	transient	VERB
easat-3855	187	15	fluctuations	fluctuation	NOUN
easat-3855	187	16	in	in	ADP
easat-3855	187	17	their	their	PRON
easat-3855	187	18	market	market	NOUN
easat-3855	187	19	costs	cost	NOUN
easat-3855	187	20	(	(	PUNCT
easat-3855	187	21	efuntade	efuntade	NOUN
easat-3855	187	22	&	&	CCONJ
easat-3855	187	23	akinola	akinola	PROPN
easat-3855	187	24	,	,	PUNCT
easat-3855	187	25	2020	2020	NUM
easat-3855	187	26	)	)	PUNCT
easat-3855	187	27	.	.	PUNCT
easat-3855	188	1	for	for	ADP
easat-3855	188	2	monetary	monetary	ADJ
easat-3855	188	3	organizations	organization	NOUN
easat-3855	188	4	that	that	PRON
easat-3855	188	5	maintain	maintain	VERB
easat-3855	188	6	sizeable	sizeable	ADJ
easat-3855	188	7	portfolios	portfolio	NOUN
easat-3855	188	8	of	of	ADP
easat-3855	188	9	fixed	fix	VERB
easat-3855	188	10	-	-	PUNCT
easat-3855	188	11	income	income	NOUN
easat-3855	188	12	securities	security	NOUN
easat-3855	188	13	,	,	PUNCT
easat-3855	188	14	derivatives	derivative	NOUN
easat-3855	188	15	,	,	PUNCT
easat-3855	188	16	and	and	CCONJ
easat-3855	188	17	other	other	ADJ
easat-3855	188	18	yield	yield	NOUN
easat-3855	188	19	-	-	PUNCT
easat-3855	188	20	responsive	responsive	ADJ
easat-3855	188	21	assets	asset	NOUN
easat-3855	188	22	,	,	PUNCT
easat-3855	188	23	interest	interest	NOUN
easat-3855	188	24	rate	rate	NOUN
easat-3855	188	25	gyrations	gyration	NOUN
easat-3855	188	26	can	can	AUX
easat-3855	188	27	produce	produce	VERB
easat-3855	188	28	significant	significant	ADJ
easat-3855	188	29	swings	swing	NOUN
easat-3855	188	30	in	in	ADP
easat-3855	188	31	documented	document	VERB
easat-3855	188	32	profits	profit	NOUN
easat-3855	188	33	and	and	CCONJ
easat-3855	188	34	balance	balance	NOUN
easat-3855	188	35	sheet	sheet	NOUN
easat-3855	188	36	value	value	NOUN
easat-3855	188	37	,	,	PUNCT
easat-3855	188	38	as	as	SCONJ
easat-3855	188	39	noted	note	VERB
easat-3855	188	40	by	by	ADP
easat-3855	188	41	tanrıvermiş	tanrıvermiş	PROPN
easat-3855	188	42	(	(	PUNCT
easat-3855	188	43	2020	2020	NUM
easat-3855	188	44	)	)	PUNCT
easat-3855	188	45	.	.	PUNCT
easat-3855	189	1	an	an	DET
easat-3855	189	2	abrupt	abrupt	ADJ
easat-3855	189	3	change	change	NOUN
easat-3855	189	4	in	in	ADP
easat-3855	189	5	rates	rate	NOUN
easat-3855	189	6	can	can	AUX
easat-3855	189	7	guide	guide	VERB
easat-3855	189	8	to	to	ADP
easat-3855	189	9	reassessment	reassessment	NOUN
easat-3855	189	10	losses	loss	NOUN
easat-3855	189	11	or	or	CCONJ
easat-3855	189	12	gains	gain	NOUN
easat-3855	189	13	on	on	ADP
easat-3855	189	14	these	these	DET
easat-3855	189	15	instruments	instrument	NOUN
easat-3855	189	16	,	,	PUNCT
easat-3855	189	17	which	which	PRON
easat-3855	189	18	can	can	AUX
easat-3855	189	19	impact	impact	VERB
easat-3855	189	20	the	the	DET
easat-3855	189	21	fiscal	fiscal	ADJ
easat-3855	189	22	organization	organization	NOUN
easat-3855	189	23	's	's	PART
easat-3855	189	24	stated	state	VERB
easat-3855	189	25	profits	profit	NOUN
easat-3855	189	26	and	and	CCONJ
easat-3855	189	27	overall	overall	ADJ
easat-3855	189	28	financial	financial	ADJ
easat-3855	189	29	place	place	NOUN
easat-3855	189	30	(	(	PUNCT
easat-3855	189	31	chen	chen	PROPN
easat-3855	189	32	et	et	PROPN
easat-3855	189	33	al	al	PROPN
easat-3855	189	34	.	.	PROPN
easat-3855	189	35	,	,	PUNCT
easat-3855	189	36	2022	2022	NUM
easat-3855	189	37	)	)	PUNCT
easat-3855	189	38	.	.	PUNCT
easat-3855	190	1	to	to	PART
easat-3855	190	2	govern	govern	VERB
easat-3855	190	3	the	the	DET
easat-3855	190	4	risk	risk	NOUN
easat-3855	190	5	related	relate	VERB
easat-3855	190	6	to	to	ADP
easat-3855	190	7	interest	interest	NOUN
easat-3855	190	8	rate	rate	NOUN
easat-3855	190	9	fluctuations	fluctuation	NOUN
easat-3855	190	10	,	,	PUNCT
easat-3855	190	11	monetary	monetary	ADJ
easat-3855	190	12	organizations	organization	NOUN
easat-3855	190	13	use	use	VERB
easat-3855	190	14	diverse	diverse	ADJ
easat-3855	190	15	risk	risk	NOUN
easat-3855	190	16	administration	administration	NOUN
easat-3855	190	17	techniques	technique	NOUN
easat-3855	190	18	,	,	PUNCT
easat-3855	190	19	like	like	ADP
easat-3855	190	20	hedging	hedging	NOUN
easat-3855	190	21	and	and	CCONJ
easat-3855	190	22	diversifying	diversifying	NOUN
easat-3855	190	23	.	.	PUNCT
easat-3855	191	1	hedging	hedging	NOUN
easat-3855	191	2	involves	involve	VERB
easat-3855	191	3	employing	employ	VERB
easat-3855	191	4	derivative	derivative	ADJ
easat-3855	191	5	instruments	instrument	NOUN
easat-3855	191	6	to	to	PART
easat-3855	191	7	offset	offset	VERB
easat-3855	191	8	the	the	DET
easat-3855	191	9	effect	effect	NOUN
easat-3855	191	10	of	of	ADP
easat-3855	191	11	rate	rate	NOUN
easat-3855	191	12	changes	change	NOUN
easat-3855	191	13	on	on	ADP
easat-3855	191	14	the	the	DET
easat-3855	191	15	worth	worth	NOUN
easat-3855	191	16	of	of	ADP
easat-3855	191	17	fiscal	fiscal	ADJ
easat-3855	191	18	instruments	instrument	NOUN
easat-3855	191	19	.	.	PUNCT
easat-3855	192	1	diversifying	diversify	VERB
easat-3855	192	2	involves	involve	NOUN
easat-3855	192	3	spreading	spread	VERB
easat-3855	192	4	investments	investment	NOUN
easat-3855	192	5	across	across	ADP
easat-3855	192	6	dissimilar	dissimilar	ADJ
easat-3855	192	7	types	type	NOUN
easat-3855	192	8	of	of	ADP
easat-3855	192	9	assets	asset	NOUN
easat-3855	192	10	with	with	ADP
easat-3855	192	11	changing	change	VERB
easat-3855	192	12	levels	level	NOUN
easat-3855	192	13	of	of	ADP
easat-3855	192	14	interest	interest	NOUN
easat-3855	192	15	rate	rate	NOUN
easat-3855	192	16	sensitivity	sensitivity	NOUN
easat-3855	192	17	to	to	PART
easat-3855	192	18	lessen	lessen	VERB
easat-3855	192	19	complete	complete	ADJ
easat-3855	192	20	exposure	exposure	NOUN
easat-3855	192	21	to	to	ADP
easat-3855	192	22	risk	risk	NOUN
easat-3855	192	23	(	(	PUNCT
easat-3855	192	24	gonzález	gonzález	PROPN
easat-3855	192	25	et	et	PROPN
easat-3855	192	26	al	al	PROPN
easat-3855	192	27	.	.	PROPN
easat-3855	192	28	,	,	PUNCT
easat-3855	192	29	2020	2020	NUM
easat-3855	192	30	)	)	PUNCT
easat-3855	192	31	.	.	PUNCT
easat-3855	193	1	the	the	DET
easat-3855	193	2	valuation	valuation	NOUN
easat-3855	193	3	of	of	ADP
easat-3855	193	4	financial	financial	ADJ
easat-3855	193	5	instruments	instrument	NOUN
easat-3855	193	6	is	be	AUX
easat-3855	193	7	intensely	intensely	ADV
easat-3855	193	8	impacted	impact	VERB
easat-3855	193	9	by	by	ADP
easat-3855	193	10	movements	movement	NOUN
easat-3855	193	11	in	in	ADP
easat-3855	193	12	interest	interest	NOUN
easat-3855	193	13	rates	rate	NOUN
easat-3855	193	14	.	.	PUNCT
easat-3855	194	1	fluctuations	fluctuation	NOUN
easat-3855	194	2	in	in	ADP
easat-3855	194	3	rates	rate	NOUN
easat-3855	194	4	can	can	AUX
easat-3855	194	5	guide	guide	VERB
easat-3855	194	6	to	to	ADP
easat-3855	194	7	substantial	substantial	ADJ
easat-3855	194	8	alternations	alternation	NOUN
easat-3855	194	9	in	in	ADP
easat-3855	194	10	the	the	DET
easat-3855	194	11	worth	worth	NOUN
easat-3855	194	12	of	of	ADP
easat-3855	194	13	fixed	fix	VERB
easat-3855	194	14	-	-	PUNCT
easat-3855	194	15	income	income	NOUN
easat-3855	194	16	securities	security	NOUN
easat-3855	194	17	,	,	PUNCT
easat-3855	194	18	intricate	intricate	ADJ
easat-3855	194	19	derivatives	derivative	NOUN
easat-3855	194	20	,	,	PUNCT
easat-3855	194	21	and	and	CCONJ
easat-3855	194	22	other	other	ADJ
easat-3855	194	23	yield	yield	NOUN
easat-3855	194	24	-	-	PUNCT
easat-3855	194	25	sensitive	sensitive	ADJ
easat-3855	194	26	assets	asset	NOUN
easat-3855	194	27	.	.	PUNCT
easat-3855	195	1	monetary	monetary	ADJ
easat-3855	195	2	institutions	institution	NOUN
easat-3855	195	3	must	must	AUX
easat-3855	195	4	carefully	carefully	ADV
easat-3855	195	5	track	track	VERB
easat-3855	195	6	interest	interest	NOUN
easat-3855	195	7	rate	rate	NOUN
easat-3855	195	8	activities	activity	NOUN
easat-3855	195	9	and	and	CCONJ
easat-3855	195	10	employ	employ	VERB
easat-3855	195	11	powerful	powerful	ADJ
easat-3855	195	12	risk	risk	NOUN
easat-3855	195	13	management	management	NOUN
easat-3855	195	14	strategies	strategy	NOUN
easat-3855	195	15	to	to	PART
easat-3855	195	16	mitigate	mitigate	VERB
easat-3855	195	17	the	the	DET
easat-3855	195	18	effect	effect	NOUN
easat-3855	195	19	of	of	ADP
easat-3855	195	20	interest	interest	NOUN
easat-3855	195	21	rate	rate	NOUN
easat-3855	195	22	gyrations	gyration	NOUN
easat-3855	195	23	on	on	ADP
easat-3855	195	24	their	their	PRON
easat-3855	195	25	fiscal	fiscal	ADJ
easat-3855	195	26	execution	execution	NOUN
easat-3855	195	27	and	and	CCONJ
easat-3855	195	28	overall	overall	ADJ
easat-3855	195	29	monetary	monetary	ADJ
easat-3855	195	30	steadiness	steadiness	NOUN
easat-3855	195	31	(	(	PUNCT
easat-3855	195	32	demerjian	demerjian	ADJ
easat-3855	195	33	,	,	PUNCT
easat-3855	195	34	lewis	lewis	PROPN
easat-3855	195	35	-	-	PUNCT
easat-3855	195	36	western	western	ADJ
easat-3855	195	37	,	,	PUNCT
easat-3855	195	38	&	&	CCONJ
easat-3855	195	39	mcvay	mcvay	PROPN
easat-3855	195	40	,	,	PUNCT
easat-3855	195	41	2020	2020	NUM
easat-3855	195	42	)	)	PUNCT
easat-3855	195	43	.	.	PUNCT
easat-3855	196	1	3.9	3.9	NUM
easat-3855	196	2	.	.	PUNCT
easat-3855	196	3	challenges	challenge	NOUN
easat-3855	196	4	and	and	CCONJ
easat-3855	196	5	consequences	consequence	NOUN
easat-3855	196	6	for	for	ADP
easat-3855	196	7	stakeholders	stakeholder	NOUN
easat-3855	196	8	precisely	precisely	ADV
easat-3855	196	9	evaluating	evaluate	VERB
easat-3855	196	10	earnings	earning	NOUN
easat-3855	196	11	quality	quality	NOUN
easat-3855	196	12	in	in	ADP
easat-3855	196	13	the	the	DET
easat-3855	196	14	banking	banking	NOUN
easat-3855	196	15	sector	sector	NOUN
easat-3855	196	16	is	be	AUX
easat-3855	196	17	fraught	fraught	ADJ
easat-3855	196	18	with	with	ADP
easat-3855	196	19	difficulties	difficulty	NOUN
easat-3855	196	20	owing	owe	VERB
easat-3855	196	21	to	to	ADP
easat-3855	196	22	the	the	DET
easat-3855	196	23	industry	industry	NOUN
easat-3855	196	24	's	's	PART
easat-3855	196	25	intricacy	intricacy	NOUN
easat-3855	196	26	and	and	CCONJ
easat-3855	196	27	the	the	DET
easat-3855	196	28	pervasive	pervasive	ADJ
easat-3855	196	29	impact	impact	NOUN
easat-3855	196	30	of	of	ADP
easat-3855	196	31	interest	interest	NOUN
easat-3855	196	32	rate	rate	NOUN
easat-3855	196	33	fluctuations	fluctuation	NOUN
easat-3855	196	34	.	.	PUNCT
easat-3855	197	1	these	these	DET
easat-3855	197	2	difficulties	difficulty	NOUN
easat-3855	197	3	carry	carry	VERB
easat-3855	197	4	significant	significant	ADJ
easat-3855	197	5	implications	implication	NOUN
easat-3855	197	6	for	for	ADP
easat-3855	197	7	various	various	ADJ
easat-3855	197	8	stakeholders	stakeholder	NOUN
easat-3855	197	9	,	,	PUNCT
easat-3855	197	10	such	such	ADJ
easat-3855	197	11	as	as	ADP
easat-3855	197	12	shareholders	shareholder	NOUN
easat-3855	197	13	,	,	PUNCT
easat-3855	197	14	overseers	overseer	NOUN
easat-3855	197	15	,	,	PUNCT
easat-3855	197	16	and	and	CCONJ
easat-3855	197	17	leadership	leadership	NOUN
easat-3855	197	18	(	(	PUNCT
easat-3855	197	19	brei	brei	ADV
easat-3855	197	20	et	et	PROPN
easat-3855	197	21	al	al	PROPN
easat-3855	197	22	.	.	PROPN
easat-3855	197	23	,	,	PUNCT
easat-3855	197	24	2020	2020	NUM
easat-3855	197	25	)	)	PUNCT
easat-3855	197	26	.	.	PUNCT
easat-3855	198	1	shareholders	shareholder	NOUN
easat-3855	198	2	:	:	PUNCT
easat-3855	198	3	for	for	ADP
easat-3855	198	4	shareholders	shareholder	NOUN
easat-3855	198	5	,	,	PUNCT
easat-3855	198	6	high	high	ADJ
easat-3855	198	7	-	-	PUNCT
easat-3855	198	8	caliber	caliber	NOUN
easat-3855	198	9	earnings	earning	NOUN
easat-3855	198	10	are	be	AUX
easat-3855	198	11	pivotal	pivotal	ADJ
easat-3855	198	12	as	as	SCONJ
easat-3855	198	13	they	they	PRON
easat-3855	198	14	furnish	furnish	VERB
easat-3855	198	15	assurance	assurance	NOUN
easat-3855	198	16	regarding	regard	VERB
easat-3855	198	17	an	an	DET
easat-3855	198	18	entity	entity	NOUN
easat-3855	198	19	's	's	PART
easat-3855	198	20	fiscal	fiscal	ADJ
easat-3855	198	21	health	health	NOUN
easat-3855	198	22	and	and	CCONJ
easat-3855	198	23	future	future	ADJ
easat-3855	198	24	potential	potential	NOUN
easat-3855	198	25	.	.	PUNCT
easat-3855	199	1	earnings	earning	NOUN
easat-3855	199	2	of	of	ADP
easat-3855	199	3	high	high	ADJ
easat-3855	199	4	quality	quality	NOUN
easat-3855	199	5	can	can	AUX
easat-3855	199	6	boost	boost	VERB
easat-3855	199	7	shareholder	shareholder	NOUN
easat-3855	199	8	confidence	confidence	NOUN
easat-3855	199	9	and	and	CCONJ
easat-3855	199	10	drive	drive	VERB
easat-3855	199	11	investment	investment	NOUN
easat-3855	199	12	decisions	decision	NOUN
easat-3855	199	13	.	.	PUNCT
easat-3855	200	1	however	however	ADV
easat-3855	200	2	,	,	PUNCT
easat-3855	200	3	difficulties	difficulty	NOUN
easat-3855	200	4	in	in	ADP
easat-3855	200	5	accurately	accurately	ADV
easat-3855	200	6	evaluating	evaluate	VERB
easat-3855	200	7	earnings	earning	NOUN
easat-3855	200	8	quality	quality	NOUN
easat-3855	200	9	can	can	AUX
easat-3855	200	10	lead	lead	VERB
easat-3855	200	11	to	to	ADP
easat-3855	200	12	uncertainty	uncertainty	NOUN
easat-3855	200	13	and	and	CCONJ
easat-3855	200	14	potentially	potentially	ADV
easat-3855	200	15	affect	affect	VERB
easat-3855	200	16	shareholder	shareholder	NOUN
easat-3855	200	17	trust	trust	NOUN
easat-3855	200	18	and	and	CCONJ
easat-3855	200	19	investment	investment	NOUN
easat-3855	200	20	behavior	behavior	NOUN
easat-3855	200	21	(	(	PUNCT
easat-3855	200	22	zumente	zumente	NOUN
easat-3855	200	23	&	&	CCONJ
easat-3855	200	24	bistrova	bistrova	PROPN
easat-3855	200	25	,	,	PUNCT
easat-3855	200	26	2021	2021	NUM
easat-3855	200	27	)	)	PUNCT
easat-3855	200	28	.	.	PUNCT
easat-3855	201	1	overseers	overseer	NOUN
easat-3855	201	2	:	:	PUNCT
easat-3855	201	3	regulatory	regulatory	ADJ
easat-3855	201	4	bodies	body	NOUN
easat-3855	201	5	rely	rely	VERB
easat-3855	201	6	on	on	ADP
easat-3855	201	7	precise	precise	ADJ
easat-3855	201	8	appraisals	appraisal	NOUN
easat-3855	201	9	of	of	ADP
easat-3855	201	10	earnings	earning	NOUN
easat-3855	201	11	to	to	PART
easat-3855	201	12	ensure	ensure	VERB
easat-3855	201	13	economic	economic	ADJ
easat-3855	201	14	stability	stability	NOUN
easat-3855	201	15	and	and	CCONJ
easat-3855	201	16	adherence	adherence	NOUN
easat-3855	201	17	to	to	ADP
easat-3855	201	18	regulatory	regulatory	ADJ
easat-3855	201	19	benchmarks	benchmark	NOUN
easat-3855	201	20	.	.	PUNCT
easat-3855	202	1	inaccurate	inaccurate	ADJ
easat-3855	202	2	or	or	CCONJ
easat-3855	202	3	misleading	misleading	ADJ
easat-3855	202	4	earnings	earning	NOUN
easat-3855	202	5	information	information	NOUN
easat-3855	202	6	can	can	AUX
easat-3855	202	7	have	have	VERB
easat-3855	202	8	serious	serious	ADJ
easat-3855	202	9	repercussions	repercussion	NOUN
easat-3855	202	10	,	,	PUNCT
easat-3855	202	11	such	such	ADJ
easat-3855	202	12	as	as	ADP
easat-3855	202	13	regulatory	regulatory	ADJ
easat-3855	202	14	scrutiny	scrutiny	NOUN
easat-3855	202	15	,	,	PUNCT
easat-3855	202	16	penalties	penalty	NOUN
easat-3855	202	17	,	,	PUNCT
easat-3855	202	18	and	and	CCONJ
easat-3855	202	19	damage	damage	NOUN
easat-3855	202	20	to	to	ADP
easat-3855	202	21	reputation	reputation	NOUN
easat-3855	202	22	.	.	PUNCT
easat-3855	203	1	regulatory	regulatory	ADJ
easat-3855	203	2	bodies	body	NOUN
easat-3855	203	3	play	play	VERB
easat-3855	203	4	a	a	DET
easat-3855	203	5	critical	critical	ADJ
easat-3855	203	6	role	role	NOUN
easat-3855	203	7	in	in	ADP
easat-3855	203	8	supervising	supervise	VERB
easat-3855	203	9	financial	financial	ADJ
easat-3855	203	10	institutions	institution	NOUN
easat-3855	203	11	and	and	CCONJ
easat-3855	203	12	depend	depend	VERB
easat-3855	203	13	on	on	ADP
easat-3855	203	14	reliable	reliable	ADJ
easat-3855	203	15	earnings	earning	NOUN
easat-3855	203	16	assessments	assessment	NOUN
easat-3855	203	17	to	to	PART
easat-3855	203	18	fulfill	fulfill	VERB
easat-3855	203	19	their	their	PRON
easat-3855	203	20	regulatory	regulatory	ADJ
easat-3855	203	21	duties	duty	NOUN
easat-3855	203	22	effectively	effectively	ADV
easat-3855	203	23	(	(	PUNCT
easat-3855	203	24	nguyen	nguyen	PROPN
easat-3855	203	25	&	&	CCONJ
easat-3855	203	26	nguyen	nguyen	PROPN
easat-3855	203	27	,	,	PUNCT
easat-3855	203	28	2020	2020	NUM
easat-3855	203	29	)	)	PUNCT
easat-3855	203	30	leadership	leadership	NOUN
easat-3855	203	31	:	:	PUNCT
easat-3855	203	32	for	for	ADP
easat-3855	203	33	leadership	leadership	NOUN
easat-3855	203	34	,	,	PUNCT
easat-3855	203	35	comprehending	comprehend	VERB
easat-3855	203	36	the	the	DET
easat-3855	203	37	nuances	nuance	NOUN
easat-3855	203	38	of	of	ADP
easat-3855	203	39	earnings	earning	NOUN
easat-3855	203	40	quality	quality	NOUN
easat-3855	203	41	and	and	CCONJ
easat-3855	203	42	the	the	DET
easat-3855	203	43	implications	implication	NOUN
easat-3855	203	44	of	of	ADP
easat-3855	203	45	interest	interest	NOUN
easat-3855	203	46	rate	rate	NOUN
easat-3855	203	47	movements	movement	NOUN
easat-3855	203	48	is	be	AUX
easat-3855	203	49	fundamental	fundamental	ADJ
easat-3855	203	50	for	for	ADP
easat-3855	203	51	strategic	strategic	ADJ
easat-3855	203	52	planning	planning	NOUN
easat-3855	203	53	and	and	CCONJ
easat-3855	203	54	productive	productive	ADJ
easat-3855	203	55	risk	risk	NOUN
easat-3855	203	56	management	management	NOUN
easat-3855	203	57	.	.	PUNCT
easat-3855	204	1	effective	effective	ADJ
easat-3855	204	2	management	management	NOUN
easat-3855	204	3	of	of	ADP
easat-3855	204	4	earnings	earning	NOUN
easat-3855	204	5	quality	quality	NOUN
easat-3855	204	6	involves	involve	VERB
easat-3855	204	7	balancing	balance	VERB
easat-3855	204	8	the	the	DET
easat-3855	204	9	need	need	NOUN
easat-3855	204	10	to	to	PART
easat-3855	204	11	meet	meet	VERB
easat-3855	204	12	financial	financial	ADJ
easat-3855	204	13	targets	target	NOUN
easat-3855	204	14	with	with	ADP
easat-3855	204	15	the	the	DET
easat-3855	204	16	goal	goal	NOUN
easat-3855	204	17	of	of	ADP
easat-3855	204	18	maintaining	maintain	VERB
easat-3855	204	19	long	long	ADJ
easat-3855	204	20	-	-	PUNCT
easat-3855	204	21	term	term	NOUN
easat-3855	204	22	fiscal	fiscal	ADJ
easat-3855	204	23	health	health	NOUN
easat-3855	204	24	.	.	PUNCT
easat-3855	205	1	interest	interest	NOUN
easat-3855	205	2	rate	rate	NOUN
easat-3855	205	3	fluctuations	fluctuation	NOUN
easat-3855	205	4	can	can	AUX
easat-3855	205	5	have	have	VERB
easat-3855	205	6	a	a	DET
easat-3855	205	7	significant	significant	ADJ
easat-3855	205	8	impact	impact	NOUN
easat-3855	205	9	on	on	ADP
easat-3855	205	10	a	a	DET
easat-3855	205	11	financial	financial	ADJ
easat-3855	205	12	institution	institution	NOUN
easat-3855	205	13	's	's	PART
easat-3855	205	14	profitability	profitability	NOUN
easat-3855	205	15	and	and	CCONJ
easat-3855	205	16	risk	risk	NOUN
easat-3855	205	17	profile	profile	NOUN
easat-3855	205	18	,	,	PUNCT
easat-3855	205	19	requiring	require	VERB
easat-3855	205	20	leadership	leadership	NOUN
easat-3855	205	21	to	to	PART
easat-3855	205	22	be	be	AUX
easat-3855	205	23	proactive	proactive	ADJ
easat-3855	205	24	in	in	ADP
easat-3855	205	25	their	their	PRON
easat-3855	205	26	response	response	NOUN
easat-3855	205	27	to	to	ADP
easat-3855	205	28	these	these	DET
easat-3855	205	29	changes	change	NOUN
easat-3855	205	30	(	(	PUNCT
easat-3855	205	31	he	he	PRON
easat-3855	205	32	et	et	PROPN
easat-3855	205	33	al	al	PROPN
easat-3855	205	34	.	.	PROPN
easat-3855	205	35	,	,	PUNCT
easat-3855	205	36	2020	2020	NUM
easat-3855	205	37	)	)	PUNCT
easat-3855	205	38	.	.	PUNCT
easat-3855	206	1	the	the	DET
easat-3855	206	2	banking	banking	NOUN
easat-3855	206	3	sector	sector	NOUN
easat-3855	206	4	's	's	PART
easat-3855	206	5	intricacy	intricacy	NOUN
easat-3855	206	6	and	and	CCONJ
easat-3855	206	7	the	the	DET
easat-3855	206	8	impact	impact	NOUN
easat-3855	206	9	of	of	ADP
easat-3855	206	10	interest	interest	NOUN
easat-3855	206	11	rate	rate	NOUN
easat-3855	206	12	fluctuations	fluctuation	NOUN
easat-3855	206	13	present	present	VERB
easat-3855	206	14	difficulties	difficulty	NOUN
easat-3855	206	15	for	for	ADP
easat-3855	206	16	stakeholders	stakeholder	NOUN
easat-3855	206	17	in	in	ADP
easat-3855	206	18	evaluating	evaluate	VERB
easat-3855	206	19	earnings	earning	NOUN
easat-3855	206	20	quality	quality	NOUN
easat-3855	206	21	.	.	PUNCT
easat-3855	207	1	shareholders	shareholder	NOUN
easat-3855	207	2	rely	rely	VERB
easat-3855	207	3	on	on	ADP
easat-3855	207	4	high	high	ADJ
easat-3855	207	5	-	-	PUNCT
easat-3855	207	6	quality	quality	NOUN
easat-3855	207	7	earnings	earning	NOUN
easat-3855	207	8	for	for	ADP
easat-3855	207	9	investment	investment	NOUN
easat-3855	207	10	decisions	decision	NOUN
easat-3855	207	11	,	,	PUNCT
easat-3855	207	12	regulatory	regulatory	ADJ
easat-3855	207	13	bodies	body	NOUN
easat-3855	207	14	depend	depend	VERB
easat-3855	207	15	on	on	ADP
easat-3855	207	16	accurate	accurate	ADJ
easat-3855	207	17	earnings	earning	NOUN
easat-3855	207	18	assessments	assessment	NOUN
easat-3855	207	19	for	for	ADP
easat-3855	207	20	regulatory	regulatory	ADJ
easat-3855	207	21	oversight	oversight	NOUN
easat-3855	207	22	,	,	PUNCT
easat-3855	207	23	and	and	CCONJ
easat-3855	207	24	leadership	leadership	NOUN
easat-3855	207	25	needs	need	VERB
easat-3855	207	26	to	to	PART
easat-3855	207	27	understand	understand	VERB
easat-3855	207	28	the	the	DET
easat-3855	207	29	implications	implication	NOUN
easat-3855	207	30	of	of	ADP
easat-3855	207	31	earnings	earning	NOUN
easat-3855	207	32	quality	quality	NOUN
easat-3855	207	33	and	and	CCONJ
easat-3855	207	34	interest	interest	NOUN
easat-3855	207	35	rate	rate	NOUN
easat-3855	207	36	movements	movement	NOUN
easat-3855	207	37	for	for	ADP
easat-3855	207	38	strategic	strategic	ADJ
easat-3855	207	39	planning	planning	NOUN
easat-3855	207	40	and	and	CCONJ
easat-3855	207	41	risk	risk	NOUN
easat-3855	207	42	management	management	NOUN
easat-3855	207	43	.	.	PUNCT
easat-3855	208	1	by	by	ADP
easat-3855	208	2	addressing	address	VERB
easat-3855	208	3	these	these	DET
easat-3855	208	4	difficulties	difficulty	NOUN
easat-3855	208	5	effectively	effectively	ADV
easat-3855	208	6	,	,	PUNCT
easat-3855	208	7	stakeholders	stakeholder	NOUN
easat-3855	208	8	can	can	AUX
easat-3855	208	9	enhance	enhance	VERB
easat-3855	208	10	transparency	transparency	NOUN
easat-3855	208	11	,	,	PUNCT
easat-3855	208	12	trust	trust	NOUN
easat-3855	208	13	,	,	PUNCT
easat-3855	208	14	and	and	CCONJ
easat-3855	208	15	financial	financial	ADJ
easat-3855	208	16	stability	stability	NOUN
easat-3855	208	17	in	in	ADP
easat-3855	208	18	the	the	DET
easat-3855	208	19	banking	banking	NOUN
easat-3855	208	20	sector	sector	NOUN
easat-3855	208	21	(	(	PUNCT
easat-3855	208	22	gold	gold	NOUN
easat-3855	208	23	et	et	PROPN
easat-3855	208	24	al	al	PROPN
easat-3855	208	25	.	.	PROPN
easat-3855	208	26	,	,	PUNCT
easat-3855	208	27	2020	2020	NUM
easat-3855	208	28	)	)	PUNCT
easat-3855	208	29	.	.	PUNCT
easat-3855	209	1	8674	8674	NUM
easat-3855	209	2	edelweiss	edelweiss	PROPN
easat-3855	209	3	applied	apply	VERB
easat-3855	209	4	science	science	NOUN
easat-3855	209	5	and	and	CCONJ
easat-3855	209	6	technology	technology	NOUN
easat-3855	209	7	issn	issn	PROPN
easat-3855	209	8	:	:	PUNCT
easat-3855	209	9	2576	2576	NUM
easat-3855	209	10	-	-	SYM
easat-3855	209	11	8484	8484	NUM
easat-3855	209	12	vol	vol	NOUN
easat-3855	209	13	.	.	PROPN
easat-3855	209	14	8	8	NUM
easat-3855	209	15	,	,	PUNCT
easat-3855	209	16	no	no	INTJ
easat-3855	209	17	.	.	NOUN
easat-3855	210	1	6	6	NUM
easat-3855	210	2	:	:	SYM
easat-3855	210	3	8667	8667	NUM
easat-3855	210	4	-	-	SYM
easat-3855	210	5	8681	8681	NUM
easat-3855	210	6	,	,	PUNCT
easat-3855	210	7	2024	2024	NUM
easat-3855	210	8	doi	doi	NOUN
easat-3855	210	9	:	:	PUNCT
easat-3855	210	10	10.55214/25768484.v8i6.3855	10.55214/25768484.v8i6.3855	PROPN
easat-3855	210	11	©	©	ADP
easat-3855	210	12	2024	2024	NUM
easat-3855	210	13	by	by	ADP
easat-3855	210	14	the	the	DET
easat-3855	210	15	authors	author	NOUN
easat-3855	210	16	;	;	PUNCT
easat-3855	210	17	licensee	licensee	PROPN
easat-3855	210	18	learning	learning	NOUN
easat-3855	210	19	gate	gate	NOUN
easat-3855	210	20	4	4	NUM
easat-3855	210	21	.	.	PUNCT
easat-3855	210	22	research	research	NOUN
easat-3855	210	23	method	method	NOUN
easat-3855	210	24	4.1	4.1	NUM
easat-3855	210	25	.	.	PUNCT
easat-3855	211	1	research	research	NOUN
easat-3855	211	2	design	design	NOUN
easat-3855	211	3	this	this	DET
easat-3855	211	4	investigation	investigation	NOUN
easat-3855	211	5	employed	employ	VERB
easat-3855	211	6	a	a	DET
easat-3855	211	7	computational	computational	ADJ
easat-3855	211	8	analysis	analysis	NOUN
easat-3855	211	9	to	to	PART
easat-3855	211	10	measure	measure	VERB
easat-3855	211	11	metrics	metric	NOUN
easat-3855	211	12	pertaining	pertain	VERB
easat-3855	211	13	to	to	ADP
easat-3855	211	14	earnings	earning	NOUN
easat-3855	211	15	quality	quality	NOUN
easat-3855	211	16	and	and	CCONJ
easat-3855	211	17	the	the	DET
easat-3855	211	18	effects	effect	NOUN
easat-3855	211	19	of	of	ADP
easat-3855	211	20	shifting	shift	VERB
easat-3855	211	21	interest	interest	NOUN
easat-3855	211	22	rates	rate	NOUN
easat-3855	211	23	on	on	ADP
easat-3855	211	24	financial	financial	ADJ
easat-3855	211	25	establishments	establishment	NOUN
easat-3855	211	26	within	within	ADP
easat-3855	211	27	iraq	iraq	PROPN
easat-3855	211	28	.	.	PUNCT
easat-3855	212	1	the	the	DET
easat-3855	212	2	research	research	NOUN
easat-3855	212	3	drew	draw	VERB
easat-3855	212	4	upon	upon	SCONJ
easat-3855	212	5	secondary	secondary	ADJ
easat-3855	212	6	information	information	NOUN
easat-3855	212	7	compiled	compile	VERB
easat-3855	212	8	from	from	ADP
easat-3855	212	9	enterprises	enterprise	NOUN
easat-3855	212	10	functioning	function	VERB
easat-3855	212	11	in	in	ADP
easat-3855	212	12	the	the	DET
easat-3855	212	13	fiscal	fiscal	ADJ
easat-3855	212	14	sphere	sphere	NOUN
easat-3855	212	15	in	in	ADP
easat-3855	212	16	iraq	iraq	PROPN
easat-3855	212	17	across	across	ADP
easat-3855	212	18	the	the	DET
easat-3855	212	19	timeframe	timeframe	NOUN
easat-3855	212	20	from	from	ADP
easat-3855	212	21	2012	2012	NUM
easat-3855	212	22	through	through	ADP
easat-3855	212	23	2022	2022	NUM
easat-3855	212	24	.	.	PUNCT
easat-3855	213	1	opting	opt	VERB
easat-3855	213	2	for	for	ADP
easat-3855	213	3	this	this	DET
easat-3855	213	4	duration	duration	NOUN
easat-3855	213	5	sanctions	sanction	NOUN
easat-3855	213	6	a	a	DET
easat-3855	213	7	exhaustive	exhaustive	ADJ
easat-3855	213	8	examination	examination	NOUN
easat-3855	213	9	that	that	PRON
easat-3855	213	10	takes	take	VERB
easat-3855	213	11	in	in	ADP
easat-3855	213	12	diverse	diverse	ADJ
easat-3855	213	13	economic	economic	ADJ
easat-3855	213	14	phases	phase	NOUN
easat-3855	213	15	and	and	CCONJ
easat-3855	213	16	regulatory	regulatory	ADJ
easat-3855	213	17	alterations	alteration	NOUN
easat-3855	213	18	within	within	ADP
easat-3855	213	19	the	the	DET
easat-3855	213	20	nation	nation	NOUN
easat-3855	213	21	.	.	PUNCT
easat-3855	214	1	moreover	moreover	ADV
easat-3855	214	2	,	,	PUNCT
easat-3855	214	3	the	the	DET
easat-3855	214	4	fluctuations	fluctuation	NOUN
easat-3855	214	5	in	in	ADP
easat-3855	214	6	interest	interest	NOUN
easat-3855	214	7	rates	rate	NOUN
easat-3855	214	8	during	during	ADP
easat-3855	214	9	this	this	DET
easat-3855	214	10	period	period	NOUN
easat-3855	214	11	provoked	provoke	VERB
easat-3855	214	12	variations	variation	NOUN
easat-3855	214	13	in	in	ADP
easat-3855	214	14	revenues	revenue	NOUN
easat-3855	214	15	and	and	CCONJ
easat-3855	214	16	costs	cost	NOUN
easat-3855	214	17	for	for	ADP
easat-3855	214	18	these	these	DET
easat-3855	214	19	institutions	institution	NOUN
easat-3855	214	20	,	,	PUNCT
easat-3855	214	21	leading	lead	VERB
easat-3855	214	22	to	to	ADP
easat-3855	214	23	interruptions	interruption	NOUN
easat-3855	214	24	in	in	ADP
easat-3855	214	25	their	their	PRON
easat-3855	214	26	customary	customary	ADJ
easat-3855	214	27	practices	practice	NOUN
easat-3855	214	28	and	and	CCONJ
easat-3855	214	29	uneven	uneven	ADJ
easat-3855	214	30	performances	performance	NOUN
easat-3855	214	31	over	over	ADP
easat-3855	214	32	the	the	DET
easat-3855	214	33	years	year	NOUN
easat-3855	214	34	.	.	PUNCT
easat-3855	215	1	the	the	DET
easat-3855	215	2	study	study	NOUN
easat-3855	215	3	also	also	ADV
easat-3855	215	4	reviewed	review	VERB
easat-3855	215	5	relevant	relevant	ADJ
easat-3855	215	6	reports	report	NOUN
easat-3855	215	7	and	and	CCONJ
easat-3855	215	8	financial	financial	ADJ
easat-3855	215	9	disclosures	disclosure	NOUN
easat-3855	215	10	to	to	PART
easat-3855	215	11	discern	discern	VERB
easat-3855	215	12	diverse	diverse	ADJ
easat-3855	215	13	dimensions	dimension	NOUN
easat-3855	215	14	of	of	ADP
easat-3855	215	15	how	how	SCONJ
easat-3855	215	16	organizations	organization	NOUN
easat-3855	215	17	responded	respond	VERB
easat-3855	215	18	and	and	CCONJ
easat-3855	215	19	adapted	adapt	VERB
easat-3855	215	20	their	their	PRON
easat-3855	215	21	strategies	strategy	NOUN
easat-3855	215	22	to	to	ADP
easat-3855	215	23	the	the	DET
easat-3855	215	24	unfolding	unfold	VERB
easat-3855	215	25	economic	economic	ADJ
easat-3855	215	26	landscape	landscape	NOUN
easat-3855	215	27	in	in	ADP
easat-3855	215	28	iraq	iraq	PROPN
easat-3855	215	29	.	.	PUNCT
easat-3855	216	1	4.2	4.2	NUM
easat-3855	216	2	.	.	PUNCT
easat-3855	217	1	data	datum	NOUN
easat-3855	217	2	collection	collection	NOUN
easat-3855	217	3	financial	financial	ADJ
easat-3855	217	4	reports	report	NOUN
easat-3855	217	5	from	from	ADP
easat-3855	217	6	iraqi	iraqi	ADJ
easat-3855	217	7	banks	bank	NOUN
easat-3855	217	8	,	,	PUNCT
easat-3855	217	9	insurers	insurer	NOUN
easat-3855	217	10	,	,	PUNCT
easat-3855	217	11	and	and	CCONJ
easat-3855	217	12	investors	investor	NOUN
easat-3855	217	13	hold	hold	VERB
easat-3855	217	14	key	key	ADJ
easat-3855	217	15	metrics	metric	NOUN
easat-3855	217	16	about	about	ADP
easat-3855	217	17	their	their	PRON
easat-3855	217	18	yearly	yearly	ADJ
easat-3855	217	19	performances	performance	NOUN
easat-3855	217	20	.	.	PUNCT
easat-3855	218	1	these	these	DET
easat-3855	218	2	secondary	secondary	ADJ
easat-3855	218	3	sources	source	NOUN
easat-3855	218	4	emerge	emerge	VERB
easat-3855	218	5	from	from	ADP
easat-3855	218	6	published	publish	VERB
easat-3855	218	7	materials	material	NOUN
easat-3855	218	8	,	,	PUNCT
easat-3855	218	9	submissions	submission	NOUN
easat-3855	218	10	to	to	ADP
easat-3855	218	11	regulatory	regulatory	ADJ
easat-3855	218	12	bodies	body	NOUN
easat-3855	218	13	like	like	ADP
easat-3855	218	14	the	the	DET
easat-3855	218	15	iraq	iraq	PROPN
easat-3855	218	16	securities	securities	PROPN
easat-3855	218	17	commission	commission	PROPN
easat-3855	218	18	,	,	PUNCT
easat-3855	218	19	and	and	CCONJ
easat-3855	218	20	central	central	ADJ
easat-3855	218	21	bank	bank	NOUN
easat-3855	218	22	archives	archive	NOUN
easat-3855	218	23	.	.	PUNCT
easat-3855	219	1	within	within	ADP
easat-3855	219	2	the	the	DET
easat-3855	219	3	reports	report	NOUN
easat-3855	219	4	reside	reside	VERB
easat-3855	219	5	intricate	intricate	ADJ
easat-3855	219	6	income	income	NOUN
easat-3855	219	7	statements	statement	NOUN
easat-3855	219	8	,	,	PUNCT
easat-3855	219	9	statement	statement	NOUN
easat-3855	219	10	annotations	annotation	NOUN
easat-3855	219	11	,	,	PUNCT
easat-3855	219	12	and	and	CCONJ
easat-3855	219	13	executive	executive	ADJ
easat-3855	219	14	evaluations	evaluation	NOUN
easat-3855	219	15	of	of	ADP
easat-3855	219	16	recent	recent	ADJ
easat-3855	219	17	trends	trend	NOUN
easat-3855	219	18	and	and	CCONJ
easat-3855	219	19	upcoming	upcoming	ADJ
easat-3855	219	20	strategies	strategy	NOUN
easat-3855	219	21	.	.	PUNCT
easat-3855	220	1	a	a	DET
easat-3855	220	2	diversity	diversity	NOUN
easat-3855	220	3	of	of	ADP
easat-3855	220	4	sentences	sentence	NOUN
easat-3855	220	5	weaves	weave	VERB
easat-3855	220	6	the	the	DET
easat-3855	220	7	narrative	narrative	NOUN
easat-3855	220	8	,	,	PUNCT
easat-3855	220	9	from	from	ADP
easat-3855	220	10	short	short	ADJ
easat-3855	220	11	descriptors	descriptor	NOUN
easat-3855	220	12	to	to	ADP
easat-3855	220	13	lengthy	lengthy	ADJ
easat-3855	220	14	clauses	clause	NOUN
easat-3855	220	15	combining	combine	VERB
easat-3855	220	16	complex	complex	ADJ
easat-3855	220	17	notions	notion	NOUN
easat-3855	220	18	.	.	PUNCT
easat-3855	221	1	4.3	4.3	NUM
easat-3855	221	2	.	.	PUNCT
easat-3855	222	1	key	key	ADJ
easat-3855	222	2	variables	variable	NOUN
easat-3855	222	3	extracted	extract	VERB
easat-3855	222	4	from	from	ADP
easat-3855	222	5	these	these	DET
easat-3855	222	6	reports	report	NOUN
easat-3855	222	7	include	include	VERB
easat-3855	222	8	•	•	NUM
easat-3855	222	9	net	net	ADJ
easat-3855	222	10	interest	interest	NOUN
easat-3855	222	11	margin	margin	NOUN
easat-3855	222	12	(	(	PUNCT
easat-3855	222	13	nim	nim	NOUN
easat-3855	222	14	)	)	PUNCT
easat-3855	222	15	•	•	NUM
easat-3855	222	16	loan	loan	NOUN
easat-3855	222	17	loss	loss	NOUN
easat-3855	222	18	provisions	provision	NOUN
easat-3855	222	19	•	•	NOUN
easat-3855	222	20	total	total	NOUN
easat-3855	222	21	accruals	accrual	NOUN
easat-3855	222	22	•	•	NOUN
easat-3855	222	23	revenue	revenue	NOUN
easat-3855	222	24	recognition	recognition	NOUN
easat-3855	222	25	practices	practice	VERB
easat-3855	222	26	•	•	NOUN
easat-3855	222	27	earnings	earning	NOUN
easat-3855	222	28	before	before	ADP
easat-3855	222	29	interest	interest	NOUN
easat-3855	222	30	and	and	CCONJ
easat-3855	222	31	taxes	taxis	NOUN
easat-3855	222	32	(	(	PUNCT
easat-3855	222	33	ebit	ebit	NOUN
easat-3855	222	34	)	)	PUNCT
easat-3855	222	35	•	•	NUM
easat-3855	222	36	interest	interest	NOUN
easat-3855	222	37	rates	rate	NOUN
easat-3855	222	38	(	(	PUNCT
easat-3855	222	39	obtained	obtain	VERB
easat-3855	222	40	from	from	ADP
easat-3855	222	41	the	the	DET
easat-3855	222	42	central	central	ADJ
easat-3855	222	43	bank	bank	PROPN
easat-3855	222	44	of	of	ADP
easat-3855	222	45	iraq	iraq	PROPN
easat-3855	222	46	)	)	PUNCT
easat-3855	222	47	additionally	additionally	ADV
easat-3855	222	48	,	,	PUNCT
easat-3855	222	49	macroeconomic	macroeconomic	ADJ
easat-3855	222	50	indicators	indicator	NOUN
easat-3855	222	51	such	such	ADJ
easat-3855	222	52	as	as	ADP
easat-3855	222	53	gdp	gdp	NOUN
easat-3855	222	54	growth	growth	NOUN
easat-3855	222	55	,	,	PUNCT
easat-3855	222	56	inflation	inflation	NOUN
easat-3855	222	57	rates	rate	NOUN
easat-3855	222	58	,	,	PUNCT
easat-3855	222	59	and	and	CCONJ
easat-3855	222	60	overall	overall	ADJ
easat-3855	222	61	interest	interest	NOUN
easat-3855	222	62	rate	rate	NOUN
easat-3855	222	63	trends	trend	NOUN
easat-3855	222	64	are	be	AUX
easat-3855	222	65	collected	collect	VERB
easat-3855	222	66	to	to	PART
easat-3855	222	67	provide	provide	VERB
easat-3855	222	68	context	context	NOUN
easat-3855	222	69	for	for	ADP
easat-3855	222	70	the	the	DET
easat-3855	222	71	analysis	analysis	NOUN
easat-3855	222	72	.	.	PUNCT
easat-3855	223	1	4.4	4.4	NUM
easat-3855	223	2	.	.	PUNCT
easat-3855	224	1	sample	sample	NOUN
easat-3855	224	2	selection	selection	NOUN
easat-3855	224	3	the	the	DET
easat-3855	224	4	sample	sample	NOUN
easat-3855	224	5	selected	select	VERB
easat-3855	224	6	the	the	DET
easat-3855	224	7	major	major	ADJ
easat-3855	224	8	financial	financial	ADJ
easat-3855	224	9	establishments	establishment	NOUN
easat-3855	224	10	noted	note	VERB
easat-3855	224	11	on	on	ADP
easat-3855	224	12	the	the	DET
easat-3855	224	13	iraq	iraq	PROPN
easat-3855	224	14	stock	stock	NOUN
easat-3855	224	15	market	market	NOUN
easat-3855	224	16	(	(	PUNCT
easat-3855	224	17	isx	isx	PROPN
easat-3855	224	18	)	)	PUNCT
easat-3855	224	19	during	during	ADP
easat-3855	224	20	the	the	DET
easat-3855	224	21	research	research	NOUN
easat-3855	224	22	timeframe	timeframe	NOUN
easat-3855	224	23	.	.	PUNCT
easat-3855	225	1	included	include	VERB
easat-3855	225	2	were	be	AUX
easat-3855	225	3	business	business	NOUN
easat-3855	225	4	banks	bank	NOUN
easat-3855	225	5	,	,	PUNCT
easat-3855	225	6	investment	investment	NOUN
easat-3855	225	7	banks	bank	NOUN
easat-3855	225	8	,	,	PUNCT
easat-3855	225	9	and	and	CCONJ
easat-3855	225	10	insurance	insurance	NOUN
easat-3855	225	11	corporations	corporation	NOUN
easat-3855	225	12	to	to	PART
easat-3855	225	13	comprehensively	comprehensively	ADV
easat-3855	225	14	recognize	recognize	VERB
easat-3855	225	15	the	the	DET
easat-3855	225	16	field	field	NOUN
easat-3855	225	17	.	.	PUNCT
easat-3855	226	1	the	the	DET
easat-3855	226	2	criteria	criterion	NOUN
easat-3855	226	3	necessitated	necessitate	VERB
easat-3855	226	4	these	these	DET
easat-3855	226	5	establishments	establishment	NOUN
easat-3855	226	6	persistently	persistently	ADV
easat-3855	226	7	released	release	VERB
easat-3855	226	8	financial	financial	ADJ
easat-3855	226	9	reports	report	NOUN
easat-3855	226	10	throughout	throughout	ADP
easat-3855	226	11	the	the	DET
easat-3855	226	12	full	full	ADJ
easat-3855	226	13	research	research	NOUN
easat-3855	226	14	duration	duration	NOUN
easat-3855	226	15	to	to	PART
easat-3855	226	16	make	make	VERB
easat-3855	226	17	certain	certain	ADJ
easat-3855	226	18	information	information	NOUN
easat-3855	226	19	fullness	fullness	ADJ
easat-3855	226	20	and	and	CCONJ
easat-3855	226	21	credibility	credibility	NOUN
easat-3855	226	22	.	.	PUNCT
easat-3855	227	1	additionally	additionally	ADV
easat-3855	227	2	,	,	PUNCT
easat-3855	227	3	some	some	DET
easat-3855	227	4	corporations	corporation	NOUN
easat-3855	227	5	publicized	publicize	VERB
easat-3855	227	6	quarterly	quarterly	ADJ
easat-3855	227	7	updates	update	NOUN
easat-3855	227	8	with	with	ADP
easat-3855	227	9	intricate	intricate	ADJ
easat-3855	227	10	particulars	particular	NOUN
easat-3855	227	11	,	,	PUNCT
easat-3855	227	12	whereas	whereas	SCONJ
easat-3855	227	13	others	other	NOUN
easat-3855	227	14	provided	provide	VERB
easat-3855	227	15	brief	brief	ADJ
easat-3855	227	16	summaries	summary	NOUN
easat-3855	227	17	alongside	alongside	ADP
easat-3855	227	18	their	their	PRON
easat-3855	227	19	annual	annual	ADJ
easat-3855	227	20	filings	filing	NOUN
easat-3855	227	21	.	.	PUNCT
easat-3855	228	1	the	the	DET
easat-3855	228	2	mixture	mixture	NOUN
easat-3855	228	3	of	of	ADP
easat-3855	228	4	longer	long	ADJ
easat-3855	228	5	and	and	CCONJ
easat-3855	228	6	shorter	short	ADJ
easat-3855	228	7	submissions	submission	NOUN
easat-3855	228	8	added	add	VERB
easat-3855	228	9	to	to	ADP
easat-3855	228	10	the	the	DET
easat-3855	228	11	richness	richness	NOUN
easat-3855	228	12	of	of	ADP
easat-3855	228	13	information	information	NOUN
easat-3855	228	14	for	for	ADP
easat-3855	228	15	analyzing	analyze	VERB
easat-3855	228	16	fluctuations	fluctuation	NOUN
easat-3855	228	17	over	over	ADP
easat-3855	228	18	the	the	DET
easat-3855	228	19	years	year	NOUN
easat-3855	228	20	.	.	PUNCT
easat-3855	229	1	4.5	4.5	NUM
easat-3855	229	2	.	.	PUNCT
easat-3855	230	1	data	datum	NOUN
easat-3855	230	2	analysis	analysis	NOUN
easat-3855	230	3	the	the	DET
easat-3855	230	4	analysis	analysis	NOUN
easat-3855	230	5	is	be	AUX
easat-3855	230	6	conducted	conduct	VERB
easat-3855	230	7	using	use	VERB
easat-3855	230	8	statistical	statistical	ADJ
easat-3855	230	9	software	software	NOUN
easat-3855	230	10	such	such	ADJ
easat-3855	230	11	as	as	ADP
easat-3855	230	12	spss	spss	PROPN
easat-3855	230	13	and	and	CCONJ
easat-3855	230	14	stata	stata	NOUN
easat-3855	230	15	.	.	PUNCT
easat-3855	231	1	the	the	DET
easat-3855	231	2	following	follow	VERB
easat-3855	231	3	steps	step	NOUN
easat-3855	231	4	outline	outline	VERB
easat-3855	231	5	the	the	DET
easat-3855	231	6	analytical	analytical	ADJ
easat-3855	231	7	process	process	NOUN
easat-3855	231	8	:	:	PUNCT
easat-3855	231	9	4.6	4.6	NUM
easat-3855	231	10	.	.	PUNCT
easat-3855	232	1	correlation	correlation	NOUN
easat-3855	232	2	analysis	analysis	NOUN
easat-3855	232	3	pearson	pearson	NOUN
easat-3855	232	4	correlation	correlation	NOUN
easat-3855	232	5	coefficients	coefficient	NOUN
easat-3855	232	6	are	be	AUX
easat-3855	232	7	calculated	calculate	VERB
easat-3855	232	8	to	to	PART
easat-3855	232	9	explore	explore	VERB
easat-3855	232	10	the	the	DET
easat-3855	232	11	relationships	relationship	NOUN
easat-3855	232	12	between	between	ADP
easat-3855	232	13	earnings	earning	NOUN
easat-3855	232	14	quality	quality	NOUN
easat-3855	232	15	metrics	metric	NOUN
easat-3855	232	16	and	and	CCONJ
easat-3855	232	17	interest	interest	NOUN
easat-3855	232	18	rate	rate	NOUN
easat-3855	232	19	fluctuations	fluctuation	NOUN
easat-3855	232	20	.	.	PUNCT
easat-3855	233	1	this	this	PRON
easat-3855	233	2	helps	helps	AUX
easat-3855	233	3	identify	identify	VERB
easat-3855	233	4	the	the	DET
easat-3855	233	5	strength	strength	NOUN
easat-3855	233	6	and	and	CCONJ
easat-3855	233	7	direction	direction	NOUN
easat-3855	233	8	of	of	ADP
easat-3855	233	9	associations	association	NOUN
easat-3855	233	10	.	.	PUNCT
easat-3855	234	1	8675	8675	NUM
easat-3855	234	2	edelweiss	edelweiss	PROPN
easat-3855	234	3	applied	apply	VERB
easat-3855	234	4	science	science	NOUN
easat-3855	234	5	and	and	CCONJ
easat-3855	234	6	technology	technology	NOUN
easat-3855	234	7	issn	issn	PROPN
easat-3855	234	8	:	:	PUNCT
easat-3855	234	9	2576	2576	NUM
easat-3855	234	10	-	-	SYM
easat-3855	234	11	8484	8484	NUM
easat-3855	234	12	vol	vol	NOUN
easat-3855	234	13	.	.	PROPN
easat-3855	234	14	8	8	NUM
easat-3855	234	15	,	,	PUNCT
easat-3855	234	16	no	no	INTJ
easat-3855	234	17	.	.	NOUN
easat-3855	234	18	6	6	NUM
easat-3855	234	19	:	:	SYM
easat-3855	234	20	8667	8667	NUM
easat-3855	234	21	-	-	SYM
easat-3855	234	22	8681	8681	NUM
easat-3855	234	23	,	,	PUNCT
easat-3855	234	24	2024	2024	NUM
easat-3855	234	25	doi	doi	NOUN
easat-3855	234	26	:	:	PUNCT
easat-3855	234	27	10.55214/25768484.v8i6.3855	10.55214/25768484.v8i6.3855	PROPN
easat-3855	234	28	©	©	ADP
easat-3855	234	29	2024	2024	NUM
easat-3855	234	30	by	by	ADP
easat-3855	234	31	the	the	DET
easat-3855	234	32	authors	author	NOUN
easat-3855	234	33	;	;	PUNCT
easat-3855	234	34	licensee	licensee	PROPN
easat-3855	234	35	learning	learn	VERB
easat-3855	234	36	gate	gate	NOUN
easat-3855	234	37	table	table	NOUN
easat-3855	234	38	1	1	NUM
easat-3855	234	39	.	.	PUNCT
easat-3855	234	40	correlation	correlation	NOUN
easat-3855	234	41	analysis	analysis	NOUN
easat-3855	234	42	.	.	PUNCT
easat-3855	235	1	earnings	earning	NOUN
easat-3855	235	2	quality	quality	NOUN
easat-3855	235	3	metric	metric	ADJ
easat-3855	235	4	interest	interest	NOUN
easat-3855	235	5	rate	rate	NOUN
easat-3855	235	6	fluctuations	fluctuation	NOUN
easat-3855	235	7	pearson	pearson	NOUN
easat-3855	235	8	correlation	correlation	NOUN
easat-3855	235	9	coefficient	coefficient	NOUN
easat-3855	235	10	strength	strength	NOUN
easat-3855	235	11	of	of	ADP
easat-3855	235	12	association	association	NOUN
easat-3855	235	13	net	net	ADJ
easat-3855	235	14	interest	interest	NOUN
easat-3855	235	15	margin	margin	NOUN
easat-3855	235	16	increasing	increase	VERB
easat-3855	235	17	interest	interest	NOUN
easat-3855	235	18	rates	rate	NOUN
easat-3855	235	19	+0.70	+0.70	X
easat-3855	235	20	strong	strong	ADJ
easat-3855	235	21	positive	positive	ADJ
easat-3855	235	22	correlation	correlation	NOUN
easat-3855	235	23	,	,	PUNCT
easat-3855	235	24	indicating	indicate	VERB
easat-3855	235	25	that	that	SCONJ
easat-3855	235	26	as	as	SCONJ
easat-3855	235	27	interest	interest	NOUN
easat-3855	235	28	rates	rate	NOUN
easat-3855	235	29	increase	increase	VERB
easat-3855	235	30	,	,	PUNCT
easat-3855	235	31	net	net	ADJ
easat-3855	235	32	interest	interest	NOUN
easat-3855	235	33	margin	margin	NOUN
easat-3855	235	34	tends	tend	VERB
easat-3855	235	35	to	to	PART
easat-3855	235	36	increase	increase	VERB
easat-3855	235	37	loan	loan	NOUN
easat-3855	235	38	loss	loss	NOUN
easat-3855	235	39	provisions	provision	NOUN
easat-3855	235	40	increasing	increase	VERB
easat-3855	235	41	interest	interest	NOUN
easat-3855	235	42	rates	rate	NOUN
easat-3855	235	43	+0.45	+0.45	PROPN
easat-3855	235	44	moderate	moderate	ADJ
easat-3855	235	45	positive	positive	ADJ
easat-3855	235	46	correlation	correlation	NOUN
easat-3855	235	47	,	,	PUNCT
easat-3855	235	48	suggesting	suggest	VERB
easat-3855	235	49	that	that	SCONJ
easat-3855	235	50	higher	high	ADJ
easat-3855	235	51	interest	interest	NOUN
easat-3855	235	52	rates	rate	NOUN
easat-3855	235	53	are	be	AUX
easat-3855	235	54	associated	associate	VERB
easat-3855	235	55	with	with	ADP
easat-3855	235	56	higher	high	ADJ
easat-3855	235	57	loan	loan	NOUN
easat-3855	235	58	loss	loss	NOUN
easat-3855	235	59	provisions	provision	NOUN
easat-3855	235	60	total	total	ADJ
easat-3855	235	61	accruals	accrual	NOUN
easat-3855	235	62	increasing	increase	VERB
easat-3855	235	63	interest	interest	NOUN
easat-3855	235	64	rates	rate	NOUN
easat-3855	235	65	-0.25	-0.25	NUM
easat-3855	235	66	weak	weak	ADJ
easat-3855	235	67	negative	negative	ADJ
easat-3855	235	68	correlation	correlation	NOUN
easat-3855	235	69	,	,	PUNCT
easat-3855	235	70	implying	imply	VERB
easat-3855	235	71	that	that	SCONJ
easat-3855	235	72	higher	high	ADJ
easat-3855	235	73	interest	interest	NOUN
easat-3855	235	74	rates	rate	NOUN
easat-3855	235	75	are	be	AUX
easat-3855	235	76	associated	associate	VERB
easat-3855	235	77	with	with	ADP
easat-3855	235	78	lower	low	ADJ
easat-3855	235	79	accruals	accrual	NOUN
easat-3855	235	80	revenue	revenue	NOUN
easat-3855	235	81	recognition	recognition	NOUN
easat-3855	235	82	increasing	increase	VERB
easat-3855	235	83	interest	interest	NOUN
easat-3855	235	84	rates	rate	NOUN
easat-3855	235	85	+0.60	+0.60	ADP
easat-3855	235	86	strong	strong	ADJ
easat-3855	235	87	positive	positive	ADJ
easat-3855	235	88	correlation	correlation	NOUN
easat-3855	235	89	,	,	PUNCT
easat-3855	235	90	indicating	indicate	VERB
easat-3855	235	91	that	that	SCONJ
easat-3855	235	92	as	as	SCONJ
easat-3855	235	93	interest	interest	NOUN
easat-3855	235	94	rates	rate	NOUN
easat-3855	235	95	increase	increase	VERB
easat-3855	235	96	,	,	PUNCT
easat-3855	235	97	revenue	revenue	NOUN
easat-3855	235	98	recognition	recognition	NOUN
easat-3855	235	99	becomes	become	VERB
easat-3855	235	100	more	more	ADV
easat-3855	235	101	conservative	conservative	ADJ
easat-3855	235	102	the	the	DET
easat-3855	235	103	study	study	NOUN
easat-3855	235	104	aimed	aim	VERB
easat-3855	235	105	to	to	PART
easat-3855	235	106	analyze	analyze	VERB
easat-3855	235	107	relationships	relationship	NOUN
easat-3855	235	108	between	between	ADP
easat-3855	235	109	earnings	earning	NOUN
easat-3855	235	110	quality	quality	NOUN
easat-3855	235	111	indicators	indicator	NOUN
easat-3855	235	112	and	and	CCONJ
easat-3855	235	113	interest	interest	NOUN
easat-3855	235	114	rate	rate	NOUN
easat-3855	235	115	changes	change	NOUN
easat-3855	235	116	for	for	ADP
easat-3855	235	117	financial	financial	ADJ
easat-3855	235	118	services	service	NOUN
easat-3855	235	119	in	in	ADP
easat-3855	235	120	iraq	iraq	PROPN
easat-3855	235	121	.	.	PUNCT
easat-3855	236	1	pearson	pearson	PROPN
easat-3855	236	2	correlation	correlation	NOUN
easat-3855	236	3	coefficients	coefficient	NOUN
easat-3855	236	4	quantified	quantify	VERB
easat-3855	236	5	the	the	DET
easat-3855	236	6	strength	strength	NOUN
easat-3855	236	7	and	and	CCONJ
easat-3855	236	8	direction	direction	NOUN
easat-3855	236	9	of	of	ADP
easat-3855	236	10	linkages	linkage	NOUN
easat-3855	236	11	.	.	PUNCT
easat-3855	237	1	notable	notable	ADJ
easat-3855	237	2	findings	finding	NOUN
easat-3855	237	3	emerged	emerge	VERB
easat-3855	237	4	.	.	PUNCT
easat-3855	238	1	net	net	ADJ
easat-3855	238	2	interest	interest	NOUN
easat-3855	238	3	margin	margin	NOUN
easat-3855	238	4	displayed	display	VERB
easat-3855	238	5	a	a	DET
easat-3855	238	6	robust	robust	ADJ
easat-3855	238	7	positive	positive	ADJ
easat-3855	238	8	correlation	correlation	NOUN
easat-3855	238	9	of	of	ADP
easat-3855	238	10	0.70	0.70	NUM
easat-3855	238	11	with	with	ADP
easat-3855	238	12	rising	rise	VERB
easat-3855	238	13	interest	interest	NOUN
easat-3855	238	14	rates	rate	NOUN
easat-3855	238	15	,	,	PUNCT
easat-3855	238	16	potentially	potentially	ADV
easat-3855	238	17	signifying	signify	VERB
easat-3855	238	18	higher	high	ADJ
easat-3855	238	19	profitability	profitability	NOUN
easat-3855	238	20	as	as	SCONJ
easat-3855	238	21	rates	rate	NOUN
easat-3855	238	22	increased	increase	VERB
easat-3855	238	23	.	.	PUNCT
easat-3855	239	1	loan	loan	NOUN
easat-3855	239	2	loss	loss	NOUN
easat-3855	239	3	provisions	provision	NOUN
easat-3855	239	4	saw	see	VERB
easat-3855	239	5	a	a	DET
easat-3855	239	6	moderate	moderate	ADJ
easat-3855	239	7	positive	positive	ADJ
easat-3855	239	8	correlation	correlation	NOUN
easat-3855	239	9	of	of	ADP
easat-3855	239	10	0.45	0.45	NUM
easat-3855	239	11	when	when	SCONJ
easat-3855	239	12	rates	rate	NOUN
easat-3855	239	13	rose	rise	VERB
easat-3855	239	14	,	,	PUNCT
easat-3855	239	15	suggesting	suggest	VERB
easat-3855	239	16	higher	high	ADJ
easat-3855	239	17	provisions	provision	NOUN
easat-3855	239	18	accompanied	accompany	VERB
easat-3855	239	19	mounting	mount	VERB
easat-3855	239	20	borrowing	borrowing	NOUN
easat-3855	239	21	expenses	expense	NOUN
easat-3855	239	22	possibly	possibly	ADV
easat-3855	239	23	leading	lead	VERB
easat-3855	239	24	to	to	ADP
easat-3855	239	25	augmented	augment	VERB
easat-3855	239	26	default	default	NOUN
easat-3855	239	27	.	.	PUNCT
easat-3855	240	1	total	total	ADJ
easat-3855	240	2	accruals	accrual	NOUN
easat-3855	240	3	found	find	VERB
easat-3855	240	4	a	a	DET
easat-3855	240	5	slight	slight	ADJ
easat-3855	240	6	negative	negative	ADJ
easat-3855	240	7	correlation	correlation	NOUN
easat-3855	240	8	of	of	ADP
easat-3855	240	9	-0.25	-0.25	NUM
easat-3855	240	10	facing	face	VERB
easat-3855	240	11	climbing	climbing	NOUN
easat-3855	240	12	rates	rate	NOUN
easat-3855	240	13	,	,	PUNCT
easat-3855	240	14	implying	imply	VERB
easat-3855	240	15	more	more	ADV
easat-3855	240	16	reserved	reserved	ADJ
easat-3855	240	17	accounting	accounting	NOUN
easat-3855	240	18	when	when	SCONJ
easat-3855	240	19	the	the	DET
easat-3855	240	20	economic	economic	ADJ
easat-3855	240	21	environment	environment	NOUN
easat-3855	240	22	transformed	transform	VERB
easat-3855	240	23	.	.	PUNCT
easat-3855	241	1	revenue	revenue	NOUN
easat-3855	241	2	recognition	recognition	PROPN
easat-3855	241	3	identified	identify	VERB
easat-3855	241	4	a	a	DET
easat-3855	241	5	powerful	powerful	ADJ
easat-3855	241	6	positive	positive	ADJ
easat-3855	241	7	correlation	correlation	NOUN
easat-3855	241	8	of	of	ADP
easat-3855	241	9	0.60	0.60	NUM
easat-3855	241	10	against	against	ADP
easat-3855	241	11	rising	rise	VERB
easat-3855	241	12	interest	interest	NOUN
easat-3855	241	13	,	,	PUNCT
easat-3855	241	14	potentially	potentially	ADV
easat-3855	241	15	mirroring	mirror	VERB
easat-3855	241	16	modifications	modification	NOUN
easat-3855	241	17	in	in	ADP
easat-3855	241	18	income	income	NOUN
easat-3855	241	19	flows	flow	NOUN
easat-3855	241	20	or	or	CCONJ
easat-3855	241	21	timing	time	VERB
easat-3855	241	22	attributable	attributable	ADJ
easat-3855	241	23	to	to	ADP
easat-3855	241	24	circumstances	circumstance	NOUN
easat-3855	241	25	.	.	PUNCT
easat-3855	242	1	on	on	ADP
easat-3855	242	2	the	the	DET
easat-3855	242	3	whole	whole	NOUN
easat-3855	242	4	,	,	PUNCT
easat-3855	242	5	the	the	DET
easat-3855	242	6	correlation	correlation	NOUN
easat-3855	242	7	investigation	investigation	NOUN
easat-3855	242	8	furnished	furnish	VERB
easat-3855	242	9	valuable	valuable	ADJ
easat-3855	242	10	understandings	understanding	NOUN
easat-3855	242	11	into	into	ADP
easat-3855	242	12	how	how	SCONJ
easat-3855	242	13	earnings	earning	NOUN
easat-3855	242	14	quality	quality	NOUN
easat-3855	242	15	metrics	metric	NOUN
easat-3855	242	16	and	and	CCONJ
easat-3855	242	17	interest	interest	NOUN
easat-3855	242	18	rate	rate	NOUN
easat-3855	242	19	fluctuations	fluctuation	NOUN
easat-3855	242	20	interplayed	interplaye	VERB
easat-3855	242	21	in	in	ADP
easat-3855	242	22	the	the	DET
easat-3855	242	23	financial	financial	ADJ
easat-3855	242	24	services	service	NOUN
easat-3855	242	25	sphere	sphere	ADV
easat-3855	242	26	of	of	ADP
easat-3855	242	27	iraq	iraq	PROPN
easat-3855	242	28	.	.	PUNCT
easat-3855	243	1	4.7	4.7	NUM
easat-3855	243	2	.	.	PUNCT
easat-3855	244	1	regression	regression	NOUN
easat-3855	244	2	analysis	analysis	NOUN
easat-3855	244	3	multiple	multiple	ADJ
easat-3855	244	4	regression	regression	NOUN
easat-3855	244	5	models	model	NOUN
easat-3855	244	6	are	be	AUX
easat-3855	244	7	employed	employ	VERB
easat-3855	244	8	to	to	PART
easat-3855	244	9	assess	assess	VERB
easat-3855	244	10	the	the	DET
easat-3855	244	11	impact	impact	NOUN
easat-3855	244	12	of	of	ADP
easat-3855	244	13	interest	interest	NOUN
easat-3855	244	14	rate	rate	NOUN
easat-3855	244	15	fluctuations	fluctuation	NOUN
easat-3855	244	16	on	on	ADP
easat-3855	244	17	earnings	earning	NOUN
easat-3855	244	18	quality	quality	NOUN
easat-3855	244	19	metrics	metric	NOUN
easat-3855	244	20	.	.	PUNCT
easat-3855	245	1	the	the	DET
easat-3855	245	2	dependent	dependent	ADJ
easat-3855	245	3	variables	variable	NOUN
easat-3855	245	4	in	in	ADP
easat-3855	245	5	these	these	DET
easat-3855	245	6	models	model	NOUN
easat-3855	245	7	include	include	VERB
easat-3855	245	8	accruals	accrual	NOUN
easat-3855	245	9	quality	quality	NOUN
easat-3855	245	10	,	,	PUNCT
easat-3855	245	11	nim	nim	NOUN
easat-3855	245	12	,	,	PUNCT
easat-3855	245	13	and	and	CCONJ
easat-3855	245	14	loan	loan	NOUN
easat-3855	245	15	loss	loss	NOUN
easat-3855	245	16	provisions	provision	NOUN
easat-3855	245	17	.	.	PUNCT
easat-3855	246	1	independent	independent	ADJ
easat-3855	246	2	variables	variable	NOUN
easat-3855	246	3	include	include	VERB
easat-3855	246	4	interest	interest	NOUN
easat-3855	246	5	rates	rate	NOUN
easat-3855	246	6	and	and	CCONJ
easat-3855	246	7	control	control	NOUN
easat-3855	246	8	variables	variable	NOUN
easat-3855	246	9	such	such	ADJ
easat-3855	246	10	as	as	ADP
easat-3855	246	11	gdp	gdp	NOUN
easat-3855	246	12	growth	growth	NOUN
easat-3855	246	13	and	and	CCONJ
easat-3855	246	14	inflation	inflation	NOUN
easat-3855	246	15	.	.	PUNCT
easat-3855	247	1	8676	8676	NUM
easat-3855	247	2	edelweiss	edelweiss	PROPN
easat-3855	247	3	applied	apply	VERB
easat-3855	247	4	science	science	NOUN
easat-3855	247	5	and	and	CCONJ
easat-3855	247	6	technology	technology	NOUN
easat-3855	247	7	issn	issn	PROPN
easat-3855	247	8	:	:	PUNCT
easat-3855	247	9	2576	2576	NUM
easat-3855	247	10	-	-	SYM
easat-3855	247	11	8484	8484	NUM
easat-3855	247	12	vol	vol	NOUN
easat-3855	247	13	.	.	PROPN
easat-3855	247	14	8	8	NUM
easat-3855	247	15	,	,	PUNCT
easat-3855	247	16	no	no	INTJ
easat-3855	247	17	.	.	NOUN
easat-3855	248	1	6	6	NUM
easat-3855	248	2	:	:	SYM
easat-3855	248	3	8667	8667	NUM
easat-3855	248	4	-	-	SYM
easat-3855	248	5	8681	8681	NUM
easat-3855	248	6	,	,	PUNCT
easat-3855	248	7	2024	2024	NUM
easat-3855	248	8	doi	doi	NOUN
easat-3855	248	9	:	:	PUNCT
easat-3855	248	10	10.55214/25768484.v8i6.3855	10.55214/25768484.v8i6.3855	PROPN
easat-3855	248	11	©	©	ADP
easat-3855	248	12	2024	2024	NUM
easat-3855	248	13	by	by	ADP
easat-3855	248	14	the	the	DET
easat-3855	248	15	authors	author	NOUN
easat-3855	248	16	;	;	PUNCT
easat-3855	248	17	licensee	licensee	PROPN
easat-3855	248	18	learning	learn	VERB
easat-3855	248	19	gate	gate	NOUN
easat-3855	248	20	table	table	NOUN
easat-3855	248	21	2	2	NUM
easat-3855	248	22	.	.	X
easat-3855	249	1	regression	regression	NOUN
easat-3855	249	2	analysis	analysis	NOUN
easat-3855	249	3	.	.	PUNCT
easat-3855	250	1	dependent	dependent	ADJ
easat-3855	250	2	variable	variable	ADJ
easat-3855	250	3	independent	independent	ADJ
easat-3855	250	4	variable	variable	ADJ
easat-3855	250	5	coefficient	coefficient	NOUN
easat-3855	250	6	pvalue	pvalue	NOUN
easat-3855	250	7	interpretation	interpretation	NOUN
easat-3855	250	8	accruals	accrual	NOUN
easat-3855	250	9	quality	quality	NOUN
easat-3855	250	10	interest	interest	NOUN
easat-3855	250	11	rates	rate	NOUN
easat-3855	250	12	-0.35	-0.35	NUM
easat-3855	250	13	0.021	0.021	NUM
easat-3855	250	14	negative	negative	ADJ
easat-3855	250	15	coefficient	coefficient	NOUN
easat-3855	250	16	indicates	indicate	VERB
easat-3855	250	17	that	that	SCONJ
easat-3855	250	18	higher	high	ADJ
easat-3855	250	19	interest	interest	NOUN
easat-3855	250	20	rates	rate	NOUN
easat-3855	250	21	are	be	AUX
easat-3855	250	22	associated	associate	VERB
easat-3855	250	23	with	with	ADP
easat-3855	250	24	lower	low	ADJ
easat-3855	250	25	accruals	accrual	NOUN
easat-3855	250	26	quality	quality	NOUN
easat-3855	250	27	nim	nim	PROPN
easat-3855	250	28	interest	interest	NOUN
easat-3855	250	29	rates	rate	NOUN
easat-3855	250	30	0.62	0.62	NUM
easat-3855	250	31	<	<	NOUN
easat-3855	250	32	0.001	0.001	NUM
easat-3855	250	33	positive	positive	ADJ
easat-3855	250	34	coefficient	coefficient	NOUN
easat-3855	250	35	indicates	indicate	VERB
easat-3855	250	36	that	that	SCONJ
easat-3855	250	37	higher	high	ADJ
easat-3855	250	38	interest	interest	NOUN
easat-3855	250	39	rates	rate	NOUN
easat-3855	250	40	are	be	AUX
easat-3855	250	41	associated	associate	VERB
easat-3855	250	42	with	with	ADP
easat-3855	250	43	higher	high	ADJ
easat-3855	250	44	net	net	ADJ
easat-3855	250	45	interest	interest	NOUN
easat-3855	250	46	margin	margin	NOUN
easat-3855	250	47	loan	loan	NOUN
easat-3855	250	48	loss	loss	NOUN
easat-3855	250	49	provisions	provision	NOUN
easat-3855	250	50	interest	interest	NOUN
easat-3855	250	51	rates	rate	NOUN
easat-3855	250	52	0.28	0.28	NUM
easat-3855	250	53	0.045	0.045	NUM
easat-3855	250	54	positive	positive	ADJ
easat-3855	250	55	coefficient	coefficient	NOUN
easat-3855	250	56	suggests	suggest	VERB
easat-3855	250	57	that	that	SCONJ
easat-3855	250	58	higher	high	ADJ
easat-3855	250	59	interest	interest	NOUN
easat-3855	250	60	rates	rate	NOUN
easat-3855	250	61	are	be	AUX
easat-3855	250	62	associated	associate	VERB
easat-3855	250	63	with	with	ADP
easat-3855	250	64	higher	high	ADJ
easat-3855	250	65	loan	loan	NOUN
easat-3855	250	66	loss	loss	NOUN
easat-3855	250	67	provisions	provision	NOUN
easat-3855	250	68	accruals	accrual	NOUN
easat-3855	250	69	quality	quality	NOUN
easat-3855	250	70	gdp	gdp	NOUN
easat-3855	250	71	growth	growth	NOUN
easat-3855	250	72	0.21	0.21	NUM
easat-3855	250	73	0.072	0.072	NUM
easat-3855	250	74	positive	positive	ADJ
easat-3855	250	75	coefficient	coefficient	NOUN
easat-3855	250	76	indicates	indicate	VERB
easat-3855	250	77	that	that	SCONJ
easat-3855	250	78	higher	high	ADJ
easat-3855	250	79	gdp	gdp	NOUN
easat-3855	250	80	growth	growth	NOUN
easat-3855	250	81	is	be	AUX
easat-3855	250	82	associated	associate	VERB
easat-3855	250	83	with	with	ADP
easat-3855	250	84	higher	high	ADJ
easat-3855	250	85	accruals	accrual	NOUN
easat-3855	250	86	quality	quality	NOUN
easat-3855	250	87	nim	nim	PROPN
easat-3855	250	88	inflation	inflation	PROPN
easat-3855	250	89	-0.17	-0.17	ADJ
easat-3855	250	90	0.093	0.093	NUM
easat-3855	250	91	negative	negative	ADJ
easat-3855	250	92	coefficient	coefficient	NOUN
easat-3855	250	93	suggests	suggest	VERB
easat-3855	250	94	that	that	SCONJ
easat-3855	250	95	higher	high	ADJ
easat-3855	250	96	inflation	inflation	NOUN
easat-3855	250	97	is	be	AUX
easat-3855	250	98	associated	associate	VERB
easat-3855	250	99	with	with	ADP
easat-3855	250	100	lower	low	ADJ
easat-3855	250	101	net	net	ADJ
easat-3855	250	102	interest	interest	NOUN
easat-3855	250	103	margin	margin	NOUN
easat-3855	250	104	loan	loan	NOUN
easat-3855	250	105	loss	loss	NOUN
easat-3855	250	106	provisions	provision	NOUN
easat-3855	250	107	gdp	gdp	NOUN
easat-3855	250	108	growth	growth	NOUN
easat-3855	250	109	-0.29	-0.29	NOUN
easat-3855	250	110	0.032	0.032	NUM
easat-3855	250	111	negative	negative	ADJ
easat-3855	250	112	coefficient	coefficient	NOUN
easat-3855	250	113	indicates	indicate	VERB
easat-3855	250	114	that	that	SCONJ
easat-3855	250	115	higher	high	ADJ
easat-3855	250	116	gdp	gdp	NOUN
easat-3855	250	117	growth	growth	NOUN
easat-3855	250	118	is	be	AUX
easat-3855	250	119	associated	associate	VERB
easat-3855	250	120	with	with	ADP
easat-3855	250	121	lower	low	ADJ
easat-3855	250	122	loan	loan	NOUN
easat-3855	250	123	loss	loss	NOUN
easat-3855	250	124	provisions	provision	NOUN
easat-3855	250	125	the	the	DET
easat-3855	250	126	study	study	NOUN
easat-3855	250	127	aimed	aim	VERB
easat-3855	250	128	to	to	PART
easat-3855	250	129	analyse	analyse	VERB
easat-3855	250	130	how	how	SCONJ
easat-3855	250	131	shifts	shift	NOUN
easat-3855	250	132	in	in	ADP
easat-3855	250	133	interest	interest	NOUN
easat-3855	250	134	rates	rate	NOUN
easat-3855	250	135	influenced	influence	VERB
easat-3855	250	136	various	various	ADJ
easat-3855	250	137	metrics	metric	NOUN
easat-3855	250	138	of	of	ADP
easat-3855	250	139	earnings	earning	NOUN
easat-3855	250	140	quality	quality	NOUN
easat-3855	250	141	within	within	ADP
easat-3855	250	142	iraq	iraq	PROPN
easat-3855	250	143	's	's	PART
easat-3855	250	144	financial	financial	ADJ
easat-3855	250	145	industry	industry	NOUN
easat-3855	250	146	.	.	PUNCT
easat-3855	251	1	multiple	multiple	ADJ
easat-3855	251	2	regression	regression	NOUN
easat-3855	251	3	models	model	NOUN
easat-3855	251	4	were	be	AUX
easat-3855	251	5	employed	employ	VERB
easat-3855	251	6	with	with	ADP
easat-3855	251	7	accruals	accrual	NOUN
easat-3855	251	8	quality	quality	NOUN
easat-3855	251	9	,	,	PUNCT
easat-3855	251	10	net	net	ADJ
easat-3855	251	11	interest	interest	NOUN
easat-3855	251	12	margin	margin	NOUN
easat-3855	251	13	,	,	PUNCT
easat-3855	251	14	and	and	CCONJ
easat-3855	251	15	loan	loan	NOUN
easat-3855	251	16	loss	loss	NOUN
easat-3855	251	17	provisions	provision	NOUN
easat-3855	251	18	serving	serve	VERB
easat-3855	251	19	as	as	ADP
easat-3855	251	20	dependent	dependent	ADJ
easat-3855	251	21	variables	variable	NOUN
easat-3855	251	22	.	.	PUNCT
easat-3855	252	1	independent	independent	ADJ
easat-3855	252	2	variables	variable	NOUN
easat-3855	252	3	incorporated	incorporate	VERB
easat-3855	252	4	interest	interest	NOUN
easat-3855	252	5	rates	rate	NOUN
easat-3855	252	6	as	as	ADV
easat-3855	252	7	well	well	ADV
easat-3855	252	8	as	as	ADP
easat-3855	252	9	control	control	NOUN
easat-3855	252	10	factors	factor	NOUN
easat-3855	252	11	like	like	ADP
easat-3855	252	12	gdp	gdp	NOUN
easat-3855	252	13	growth	growth	NOUN
easat-3855	252	14	and	and	CCONJ
easat-3855	252	15	inflation	inflation	NOUN
easat-3855	252	16	addressing	address	VERB
easat-3855	252	17	outside	outside	ADJ
easat-3855	252	18	economic	economic	ADJ
easat-3855	252	19	impacts	impact	NOUN
easat-3855	252	20	.	.	PUNCT
easat-3855	253	1	key	key	ADJ
easat-3855	253	2	findings	finding	NOUN
easat-3855	253	3	,	,	PUNCT
easat-3855	253	4	as	as	SCONJ
easat-3855	253	5	summarized	summarize	VERB
easat-3855	253	6	in	in	ADP
easat-3855	253	7	table	table	NOUN
easat-3855	253	8	2	2	NUM
easat-3855	253	9	,	,	PUNCT
easat-3855	253	10	brought	bring	VERB
easat-3855	253	11	to	to	ADP
easat-3855	253	12	light	light	VERB
easat-3855	253	13	several	several	ADJ
easat-3855	253	14	important	important	ADJ
easat-3855	253	15	observations	observation	NOUN
easat-3855	253	16	.	.	PUNCT
easat-3855	254	1	a	a	DET
easat-3855	254	2	negative	negative	ADJ
easat-3855	254	3	coefficient	coefficient	NOUN
easat-3855	254	4	of	of	ADP
easat-3855	254	5	-0.35	-0.35	NUM
easat-3855	254	6	indicated	indicate	VERB
easat-3855	254	7	higher	high	ADJ
easat-3855	254	8	interest	interest	NOUN
easat-3855	254	9	rates	rate	NOUN
easat-3855	254	10	associated	associate	VERB
easat-3855	254	11	with	with	ADP
easat-3855	254	12	lower	low	ADJ
easat-3855	254	13	accruals	accrual	NOUN
easat-3855	254	14	quality	quality	NOUN
easat-3855	254	15	,	,	PUNCT
easat-3855	254	16	proposing	propose	VERB
easat-3855	254	17	diminished	diminish	VERB
easat-3855	254	18	earnings	earning	NOUN
easat-3855	254	19	management	management	NOUN
easat-3855	254	20	through	through	ADP
easat-3855	254	21	accruals	accrual	NOUN
easat-3855	254	22	during	during	ADP
easat-3855	254	23	periods	period	NOUN
easat-3855	254	24	of	of	ADP
easat-3855	254	25	increased	increase	VERB
easat-3855	254	26	rates	rate	NOUN
easat-3855	254	27	.	.	PUNCT
easat-3855	255	1	moreover	moreover	ADV
easat-3855	255	2	,	,	PUNCT
easat-3855	255	3	a	a	DET
easat-3855	255	4	positive	positive	ADJ
easat-3855	255	5	coefficient	coefficient	NOUN
easat-3855	255	6	of	of	ADP
easat-3855	255	7	0.62	0.62	NUM
easat-3855	255	8	suggested	suggest	VERB
easat-3855	255	9	higher	high	ADJ
easat-3855	255	10	interest	interest	NOUN
easat-3855	255	11	rates	rate	NOUN
easat-3855	255	12	related	relate	VERB
easat-3855	255	13	to	to	ADP
easat-3855	255	14	greater	great	ADJ
easat-3855	255	15	net	net	ADJ
easat-3855	255	16	interest	interest	NOUN
easat-3855	255	17	margin	margin	NOUN
easat-3855	255	18	,	,	PUNCT
easat-3855	255	19	intimating	intimate	VERB
easat-3855	255	20	prospective	prospective	ADJ
easat-3855	255	21	advantages	advantage	NOUN
easat-3855	255	22	for	for	ADP
easat-3855	255	23	financial	financial	ADJ
easat-3855	255	24	institutions	institution	NOUN
easat-3855	255	25	with	with	ADP
easat-3855	255	26	amplified	amplify	VERB
easat-3855	255	27	interest	interest	NOUN
easat-3855	255	28	income	income	NOUN
easat-3855	255	29	comparative	comparative	ADJ
easat-3855	255	30	to	to	ADP
easat-3855	255	31	costs	cost	NOUN
easat-3855	255	32	.	.	PUNCT
easat-3855	256	1	additionally	additionally	ADV
easat-3855	256	2	,	,	PUNCT
easat-3855	256	3	a	a	DET
easat-3855	256	4	positive	positive	ADJ
easat-3855	256	5	coefficient	coefficient	NOUN
easat-3855	256	6	of	of	ADP
easat-3855	256	7	0.28	0.28	NUM
easat-3855	256	8	implied	imply	VERB
easat-3855	256	9	higher	high	ADJ
easat-3855	256	10	interest	interest	NOUN
easat-3855	256	11	rates	rate	NOUN
easat-3855	256	12	linked	link	VERB
easat-3855	256	13	to	to	ADP
easat-3855	256	14	larger	large	ADJ
easat-3855	256	15	loan	loan	NOUN
easat-3855	256	16	loss	loss	NOUN
easat-3855	256	17	provisions	provision	NOUN
easat-3855	256	18	,	,	PUNCT
easat-3855	256	19	probably	probably	ADV
easat-3855	256	20	owing	owe	VERB
easat-3855	256	21	to	to	ADP
easat-3855	256	22	amplified	amplify	VERB
easat-3855	256	23	borrowing	borrowing	NOUN
easat-3855	256	24	expenses	expense	NOUN
easat-3855	256	25	leading	lead	VERB
easat-3855	256	26	to	to	ADP
easat-3855	256	27	higher	high	ADJ
easat-3855	256	28	default	default	NOUN
easat-3855	256	29	rates	rate	NOUN
easat-3855	256	30	.	.	PUNCT
easat-3855	257	1	furthermore	furthermore	ADV
easat-3855	257	2	,	,	PUNCT
easat-3855	257	3	a	a	DET
easat-3855	257	4	positive	positive	ADJ
easat-3855	257	5	coefficient	coefficient	NOUN
easat-3855	257	6	of	of	ADP
easat-3855	257	7	0.21	0.21	NUM
easat-3855	257	8	between	between	ADP
easat-3855	257	9	gdp	gdp	NOUN
easat-3855	257	10	growth	growth	NOUN
easat-3855	257	11	and	and	CCONJ
easat-3855	257	12	accruals	accrual	NOUN
easat-3855	257	13	quality	quality	NOUN
easat-3855	257	14	proposed	propose	VERB
easat-3855	257	15	times	time	NOUN
easat-3855	257	16	of	of	ADP
easat-3855	257	17	economic	economic	ADJ
easat-3855	257	18	expansion	expansion	NOUN
easat-3855	257	19	connected	connect	VERB
easat-3855	257	20	to	to	ADP
easat-3855	257	21	more	more	ADV
easat-3855	257	22	stable	stable	ADJ
easat-3855	257	23	and	and	CCONJ
easat-3855	257	24	reliable	reliable	ADJ
easat-3855	257	25	earnings	earning	NOUN
easat-3855	257	26	.	.	PUNCT
easat-3855	258	1	conversely	conversely	ADV
easat-3855	258	2	,	,	PUNCT
easat-3855	258	3	a	a	DET
easat-3855	258	4	negative	negative	ADJ
easat-3855	258	5	coefficient	coefficient	NOUN
easat-3855	258	6	of	of	ADP
easat-3855	258	7	-0.17	-0.17	NOUN
easat-3855	258	8	between	between	ADP
easat-3855	258	9	net	net	ADJ
easat-3855	258	10	interest	interest	NOUN
easat-3855	258	11	margin	margin	NOUN
easat-3855	258	12	and	and	CCONJ
easat-3855	258	13	inflation	inflation	NOUN
easat-3855	258	14	signified	signify	VERB
easat-3855	258	15	higher	high	ADJ
easat-3855	258	16	inflation	inflation	NOUN
easat-3855	258	17	potentially	potentially	ADV
easat-3855	258	18	eroding	erode	VERB
easat-3855	258	19	the	the	DET
easat-3855	258	20	purchasing	purchase	VERB
easat-3855	258	21	power	power	NOUN
easat-3855	258	22	of	of	ADP
easat-3855	258	23	interest	interest	NOUN
easat-3855	258	24	income	income	NOUN
easat-3855	258	25	.	.	PUNCT
easat-3855	259	1	lastly	lastly	ADV
easat-3855	259	2	,	,	PUNCT
easat-3855	259	3	a	a	DET
easat-3855	259	4	negative	negative	ADJ
easat-3855	259	5	coefficient	coefficient	NOUN
easat-3855	259	6	of	of	ADP
easat-3855	259	7	-0.29	-0.29	NOUN
easat-3855	259	8	between	between	ADP
easat-3855	259	9	gdp	gdp	NOUN
easat-3855	259	10	growth	growth	NOUN
easat-3855	259	11	and	and	CCONJ
easat-3855	259	12	loan	loan	NOUN
easat-3855	259	13	loss	loss	NOUN
easat-3855	259	14	provisions	provision	NOUN
easat-3855	259	15	inferred	infer	VERB
easat-3855	259	16	improved	improve	VERB
easat-3855	259	17	economic	economic	ADJ
easat-3855	259	18	conditions	condition	NOUN
easat-3855	259	19	associated	associate	VERB
easat-3855	259	20	with	with	ADP
easat-3855	259	21	lower	low	ADJ
easat-3855	259	22	provisions	provision	NOUN
easat-3855	259	23	for	for	ADP
easat-3855	259	24	loan	loan	NOUN
easat-3855	259	25	losses	loss	NOUN
easat-3855	259	26	,	,	PUNCT
easat-3855	259	27	likely	likely	ADJ
easat-3855	259	28	due	due	ADJ
easat-3855	259	29	to	to	ADP
easat-3855	259	30	diminished	diminish	VERB
easat-3855	259	31	default	default	NOUN
easat-3855	259	32	rates	rate	NOUN
easat-3855	259	33	.	.	PUNCT
easat-3855	260	1	4.8	4.8	NUM
easat-3855	260	2	.	.	PUNCT
easat-3855	261	1	panel	panel	NOUN
easat-3855	261	2	data	data	VERB
easat-3855	261	3	analysis	analysis	NOUN
easat-3855	261	4	given	give	VERB
easat-3855	261	5	the	the	DET
easat-3855	261	6	longitudinal	longitudinal	ADJ
easat-3855	261	7	nature	nature	NOUN
easat-3855	261	8	of	of	ADP
easat-3855	261	9	the	the	DET
easat-3855	261	10	data	datum	NOUN
easat-3855	261	11	,	,	PUNCT
easat-3855	261	12	panel	panel	NOUN
easat-3855	261	13	data	data	VERB
easat-3855	261	14	analysis	analysis	NOUN
easat-3855	261	15	techniques	technique	NOUN
easat-3855	261	16	,	,	PUNCT
easat-3855	261	17	such	such	ADJ
easat-3855	261	18	as	as	ADP
easat-3855	261	19	fixed	fix	VERB
easat-3855	261	20	-	-	PUNCT
easat-3855	261	21	effects	effect	NOUN
easat-3855	261	22	and	and	CCONJ
easat-3855	261	23	random	random	ADJ
easat-3855	261	24	-	-	PUNCT
easat-3855	261	25	effects	effect	NOUN
easat-3855	261	26	models	model	NOUN
easat-3855	261	27	,	,	PUNCT
easat-3855	261	28	are	be	AUX
easat-3855	261	29	used	use	VERB
easat-3855	261	30	to	to	PART
easat-3855	261	31	control	control	VERB
easat-3855	261	32	for	for	ADP
easat-3855	261	33	unobserved	unobserved	ADJ
easat-3855	261	34	heterogeneity	heterogeneity	NOUN
easat-3855	261	35	and	and	CCONJ
easat-3855	261	36	capture	capture	VERB
easat-3855	261	37	institution	institution	NOUN
easat-3855	261	38	-	-	PUNCT
easat-3855	261	39	specific	specific	ADJ
easat-3855	261	40	effects	effect	NOUN
easat-3855	261	41	.	.	PUNCT
easat-3855	262	1	8677	8677	NUM
easat-3855	262	2	edelweiss	edelweiss	PROPN
easat-3855	262	3	applied	apply	VERB
easat-3855	262	4	science	science	NOUN
easat-3855	262	5	and	and	CCONJ
easat-3855	262	6	technology	technology	NOUN
easat-3855	262	7	issn	issn	PROPN
easat-3855	262	8	:	:	PUNCT
easat-3855	262	9	2576	2576	NUM
easat-3855	262	10	-	-	SYM
easat-3855	262	11	8484	8484	NUM
easat-3855	262	12	vol	vol	NOUN
easat-3855	262	13	.	.	PROPN
easat-3855	262	14	8	8	NUM
easat-3855	262	15	,	,	PUNCT
easat-3855	262	16	no	no	INTJ
easat-3855	262	17	.	.	NOUN
easat-3855	263	1	6	6	NUM
easat-3855	263	2	:	:	SYM
easat-3855	263	3	8667	8667	NUM
easat-3855	263	4	-	-	SYM
easat-3855	263	5	8681	8681	NUM
easat-3855	263	6	,	,	PUNCT
easat-3855	263	7	2024	2024	NUM
easat-3855	263	8	doi	doi	NOUN
easat-3855	263	9	:	:	PUNCT
easat-3855	263	10	10.55214/25768484.v8i6.3855	10.55214/25768484.v8i6.3855	PROPN
easat-3855	263	11	©	©	ADP
easat-3855	263	12	2024	2024	NUM
easat-3855	263	13	by	by	ADP
easat-3855	263	14	the	the	DET
easat-3855	263	15	authors	author	NOUN
easat-3855	263	16	;	;	PUNCT
easat-3855	263	17	licensee	licensee	PROPN
easat-3855	263	18	learning	learn	VERB
easat-3855	263	19	gate	gate	NOUN
easat-3855	263	20	table	table	NOUN
easat-3855	263	21	3	3	NUM
easat-3855	263	22	.	.	X
easat-3855	263	23	panel	panel	NOUN
easat-3855	263	24	data	datum	NOUN
easat-3855	263	25	analysis	analysis	NOUN
easat-3855	263	26	.	.	PUNCT
easat-3855	264	1	metric	metric	ADJ
easat-3855	264	2	fixed	fix	VERB
easat-3855	264	3	-	-	PUNCT
easat-3855	264	4	effects	effect	NOUN
easat-3855	264	5	model	model	NOUN
easat-3855	264	6	coefficient	coefficient	NOUN
easat-3855	264	7	random	random	ADJ
easat-3855	264	8	-	-	PUNCT
easat-3855	264	9	effects	effect	NOUN
easat-3855	264	10	model	model	NOUN
easat-3855	264	11	coefficient	coefficient	NOUN
easat-3855	264	12	pvalue	pvalue	NOUN
easat-3855	264	13	interpretation	interpretation	NOUN
easat-3855	264	14	net	net	ADJ
easat-3855	264	15	interest	interest	NOUN
easat-3855	264	16	margin	margin	NOUN
easat-3855	264	17	0.48	0.48	NUM
easat-3855	264	18	0.51	0.51	NUM
easat-3855	264	19	<	<	NOUN
easat-3855	264	20	0.001	0.001	NUM
easat-3855	264	21	both	both	DET
easat-3855	264	22	models	model	NOUN
easat-3855	264	23	show	show	VERB
easat-3855	264	24	a	a	DET
easat-3855	264	25	significant	significant	ADJ
easat-3855	264	26	positive	positive	ADJ
easat-3855	264	27	relationship	relationship	NOUN
easat-3855	264	28	between	between	ADP
easat-3855	264	29	interest	interest	NOUN
easat-3855	264	30	rate	rate	NOUN
easat-3855	264	31	fluctuations	fluctuation	NOUN
easat-3855	264	32	and	and	CCONJ
easat-3855	264	33	net	net	ADJ
easat-3855	264	34	interest	interest	NOUN
easat-3855	264	35	margin	margin	NOUN
easat-3855	264	36	loan	loan	NOUN
easat-3855	264	37	loss	loss	NOUN
easat-3855	264	38	provisions	provision	NOUN
easat-3855	264	39	0.31	0.31	NUM
easat-3855	264	40	0.27	0.27	NUM
easat-3855	264	41	0.012	0.012	NUM
easat-3855	264	42	both	both	DET
easat-3855	264	43	models	model	NOUN
easat-3855	264	44	indicate	indicate	VERB
easat-3855	264	45	a	a	DET
easat-3855	264	46	positive	positive	ADJ
easat-3855	264	47	relationship	relationship	NOUN
easat-3855	264	48	between	between	ADP
easat-3855	264	49	interest	interest	NOUN
easat-3855	264	50	rate	rate	NOUN
easat-3855	264	51	fluctuations	fluctuation	NOUN
easat-3855	264	52	and	and	CCONJ
easat-3855	264	53	loan	loan	NOUN
easat-3855	264	54	loss	loss	NOUN
easat-3855	264	55	provisions	provision	NOUN
easat-3855	264	56	,	,	PUNCT
easat-3855	264	57	though	though	SCONJ
easat-3855	264	58	slightly	slightly	ADV
easat-3855	264	59	weaker	weak	ADJ
easat-3855	264	60	total	total	ADJ
easat-3855	264	61	accruals	accrual	NOUN
easat-3855	264	62	-0.18	-0.18	NUM
easat-3855	264	63	-0.21	-0.21	NUM
easat-3855	264	64	0.027	0.027	NUM
easat-3855	264	65	both	both	DET
easat-3855	264	66	models	model	NOUN
easat-3855	264	67	suggest	suggest	VERB
easat-3855	264	68	a	a	DET
easat-3855	264	69	negative	negative	ADJ
easat-3855	264	70	relationship	relationship	NOUN
easat-3855	264	71	between	between	ADP
easat-3855	264	72	interest	interest	NOUN
easat-3855	264	73	rate	rate	NOUN
easat-3855	264	74	fluctuations	fluctuation	NOUN
easat-3855	264	75	and	and	CCONJ
easat-3855	264	76	total	total	ADJ
easat-3855	264	77	accruals	accrual	NOUN
easat-3855	264	78	,	,	PUNCT
easat-3855	264	79	indicating	indicate	VERB
easat-3855	264	80	less	less	ADJ
easat-3855	264	81	earnings	earning	NOUN
easat-3855	264	82	management	management	NOUN
easat-3855	264	83	with	with	ADP
easat-3855	264	84	higher	high	ADJ
easat-3855	264	85	interest	interest	NOUN
easat-3855	264	86	rates	rate	NOUN
easat-3855	264	87	revenue	revenue	NOUN
easat-3855	264	88	recognition	recognition	NOUN
easat-3855	264	89	0.25	0.25	NUM
easat-3855	264	90	0.28	0.28	NUM
easat-3855	264	91	0.008	0.008	NUM
easat-3855	264	92	both	both	DET
easat-3855	264	93	models	model	NOUN
easat-3855	264	94	show	show	VERB
easat-3855	264	95	a	a	DET
easat-3855	264	96	positive	positive	ADJ
easat-3855	264	97	relationship	relationship	NOUN
easat-3855	264	98	between	between	ADP
easat-3855	264	99	interest	interest	NOUN
easat-3855	264	100	rate	rate	NOUN
easat-3855	264	101	fluctuations	fluctuation	NOUN
easat-3855	264	102	and	and	CCONJ
easat-3855	264	103	conservative	conservative	ADJ
easat-3855	264	104	revenue	revenue	NOUN
easat-3855	264	105	recognition	recognition	NOUN
easat-3855	264	106	practices	practice	VERB
easat-3855	264	107	interest	interest	NOUN
easat-3855	264	108	rate	rate	NOUN
easat-3855	264	109	dynamics	dynamic	NOUN
easat-3855	264	110	and	and	CCONJ
easat-3855	264	111	the	the	DET
easat-3855	264	112	financial	financial	ADJ
easat-3855	264	113	services	service	NOUN
easat-3855	264	114	industry	industry	NOUN
easat-3855	264	115	in	in	ADP
easat-3855	264	116	iraq	iraq	PROPN
easat-3855	264	117	this	this	DET
easat-3855	264	118	study	study	NOUN
easat-3855	264	119	examines	examine	VERB
easat-3855	264	120	the	the	DET
easat-3855	264	121	potential	potential	ADJ
easat-3855	264	122	effects	effect	NOUN
easat-3855	264	123	that	that	PRON
easat-3855	264	124	an	an	DET
easat-3855	264	125	a	a	DET
easat-3855	264	126	major	major	ADJ
easat-3855	264	127	goal	goal	NOUN
easat-3855	264	128	of	of	ADP
easat-3855	264	129	this	this	DET
easat-3855	264	130	work	work	NOUN
easat-3855	264	131	was	be	AUX
easat-3855	264	132	to	to	PART
easat-3855	264	133	apply	apply	VERB
easat-3855	264	134	techniques	technique	NOUN
easat-3855	264	135	of	of	ADP
easat-3855	264	136	panel	panel	NOUN
easat-3855	264	137	data	data	VERB
easat-3855	264	138	analysis	analysis	NOUN
easat-3855	264	139	to	to	PART
easat-3855	264	140	test	test	VERB
easat-3855	264	141	different	different	ADJ
easat-3855	264	142	aspects	aspect	NOUN
easat-3855	264	143	for	for	ADP
easat-3855	264	144	interest	interest	NOUN
easat-3855	264	145	rate	rate	NOUN
easat-3855	264	146	dynamics	dynamic	NOUN
easat-3855	264	147	and	and	CCONJ
easat-3855	264	148	their	their	PRON
easat-3855	264	149	effects	effect	NOUN
easat-3855	264	150	on	on	ADP
easat-3855	264	151	key	key	ADJ
easat-3855	264	152	statistical	statistical	ADJ
easat-3855	264	153	factors	factor	NOUN
easat-3855	264	154	inside	inside	ADP
easat-3855	264	155	iraq	iraq	PROPN
easat-3855	264	156	's	's	PART
easat-3855	264	157	financial	financial	ADJ
easat-3855	264	158	services	service	NOUN
easat-3855	264	159	sector	sector	NOUN
easat-3855	264	160	.	.	PUNCT
easat-3855	265	1	the	the	DET
easat-3855	265	2	analytic	analytic	ADJ
easat-3855	265	3	method	method	NOUN
easat-3855	265	4	is	be	AUX
easat-3855	265	5	suitable	suitable	ADJ
easat-3855	265	6	when	when	SCONJ
easat-3855	265	7	handling	handle	VERB
easat-3855	265	8	longitudinal	longitudinal	ADJ
easat-3855	265	9	data	datum	NOUN
easat-3855	265	10	,	,	PUNCT
easat-3855	265	11	controlling	control	VERB
easat-3855	265	12	external	external	ADJ
easat-3855	265	13	variables	variable	NOUN
easat-3855	265	14	and	and	CCONJ
easat-3855	265	15	capturing	capture	VERB
easat-3855	265	16	locks	lock	NOUN
easat-3855	265	17	in	in	ADP
easat-3855	265	18	institutional	institutional	ADJ
easat-3855	265	19	features	feature	NOUN
easat-3855	265	20	.	.	PUNCT
easat-3855	266	1	consequently	consequently	ADV
easat-3855	266	2	,	,	PUNCT
easat-3855	266	3	we	we	PRON
easat-3855	266	4	use	use	VERB
easat-3855	266	5	both	both	DET
easat-3855	266	6	fixed	fix	VERB
easat-3855	266	7	-	-	PUNCT
easat-3855	266	8	effects	effect	NOUN
easat-3855	266	9	and	and	CCONJ
easat-3855	266	10	random	random	ADJ
easat-3855	266	11	-	-	PUNCT
easat-3855	266	12	effects	effect	NOUN
easat-3855	266	13	models	model	NOUN
easat-3855	266	14	on	on	ADP
easat-3855	266	15	these	these	DET
easat-3855	266	16	equations	equation	NOUN
easat-3855	266	17	.	.	PUNCT
easat-3855	267	1	table	table	NOUN
easat-3855	267	2	3	3	NUM
easat-3855	267	3	reports	report	VERB
easat-3855	267	4	the	the	DET
easat-3855	267	5	results	result	NOUN
easat-3855	267	6	of	of	ADP
easat-3855	267	7	panel	panel	NOUN
easat-3855	267	8	data	datum	NOUN
easat-3855	267	9	analysis	analysis	NOUN
easat-3855	267	10	:	:	PUNCT
easat-3855	267	11	•	•	NUM
easat-3855	267	12	net	net	ADJ
easat-3855	267	13	interest	interest	NOUN
easat-3855	267	14	margin	margin	NOUN
easat-3855	267	15	:	:	PUNCT
easat-3855	267	16	both	both	DET
easat-3855	267	17	models	model	NOUN
easat-3855	267	18	showed	show	VERB
easat-3855	267	19	a	a	DET
easat-3855	267	20	significant	significant	ADJ
easat-3855	267	21	positive	positive	ADJ
easat-3855	267	22	relationship	relationship	NOUN
easat-3855	267	23	between	between	ADP
easat-3855	267	24	interest	interest	NOUN
easat-3855	267	25	rate	rate	NOUN
easat-3855	267	26	fluctuations	fluctuation	NOUN
easat-3855	267	27	and	and	CCONJ
easat-3855	267	28	net	net	ADJ
easat-3855	267	29	interest	interest	NOUN
easat-3855	267	30	margin	margin	NOUN
easat-3855	267	31	.	.	PUNCT
easat-3855	268	1	this	this	PRON
easat-3855	268	2	means	mean	VERB
easat-3855	268	3	that	that	SCONJ
easat-3855	268	4	as	as	SCONJ
easat-3855	268	5	interest	interest	NOUN
easat-3855	268	6	rates	rate	NOUN
easat-3855	268	7	change	change	VERB
easat-3855	268	8	,	,	PUNCT
easat-3855	268	9	communications	communication	NOUN
easat-3855	268	10	costs	cost	NOUN
easat-3855	268	11	could	could	AUX
easat-3855	268	12	allow	allow	VERB
easat-3855	268	13	financial	financial	ADJ
easat-3855	268	14	institutions	institution	NOUN
easat-3855	268	15	in	in	ADP
easat-3855	268	16	iraq	iraq	PROPN
easat-3855	268	17	greater	great	ADJ
easat-3855	268	18	profits	profit	NOUN
easat-3855	268	19	per	per	ADP
easat-3855	268	20	loan	loan	NOUN
easat-3855	268	21	or	or	CCONJ
easat-3855	268	22	deposit	deposit	NOUN
easat-3855	268	23	.	.	PUNCT
easat-3855	269	1	•	•	NUM
easat-3855	269	2	loan	loan	NOUN
easat-3855	269	3	loss	loss	NOUN
easat-3855	269	4	provisions	provision	NOUN
easat-3855	269	5	:	:	PUNCT
easat-3855	269	6	therefore	therefore	ADV
easat-3855	269	7	,	,	PUNCT
easat-3855	269	8	we	we	PRON
easat-3855	269	9	find	find	VERB
easat-3855	269	10	that	that	SCONJ
easat-3855	269	11	the	the	DET
easat-3855	269	12	models	model	NOUN
easat-3855	269	13	both	both	PRON
easat-3855	269	14	illustrated	illustrate	VERB
easat-3855	269	15	a	a	DET
easat-3855	269	16	positive	positive	ADJ
easat-3855	269	17	relationship	relationship	NOUN
easat-3855	269	18	between	between	ADP
easat-3855	269	19	interest	interest	NOUN
easat-3855	269	20	rate	rate	NOUN
easat-3855	269	21	fluctuations	fluctuation	NOUN
easat-3855	269	22	and	and	CCONJ
easat-3855	269	23	loan	loan	NOUN
easat-3855	269	24	loss	loss	NOUN
easat-3855	269	25	provisions	provision	NOUN
easat-3855	269	26	.	.	PUNCT
easat-3855	270	1	although	although	SCONJ
easat-3855	270	2	slightly	slightly	ADV
easat-3855	270	3	weaker	weak	ADJ
easat-3855	270	4	in	in	ADP
easat-3855	270	5	the	the	DET
easat-3855	270	6	ane	ane	NOUN
easat-3855	270	7	model	model	NOUN
easat-3855	270	8	is	be	AUX
easat-3855	270	9	positive	positive	ADJ
easat-3855	270	10	,	,	PUNCT
easat-3855	270	11	this	this	PRON
easat-3855	270	12	means	mean	VERB
easat-3855	270	13	that	that	SCONJ
easat-3855	270	14	with	with	ADP
easat-3855	270	15	higher	high	ADJ
easat-3855	270	16	interest	interest	NOUN
easat-3855	270	17	rates	rate	NOUN
easat-3855	270	18	may	may	AUX
easat-3855	270	19	lead	lead	VERB
easat-3855	270	20	to	to	PART
easat-3855	270	21	increase	increase	VERB
easat-3855	270	22	a	a	DET
easat-3855	270	23	low	low	ADJ
easat-3855	270	24	loss	loss	NOUN
easat-3855	270	25	provision	provision	NOUN
easat-3855	270	26	;	;	PUNCT
easat-3855	270	27	perhaps	perhaps	ADV
easat-3855	270	28	because	because	SCONJ
easat-3855	270	29	of	of	ADP
easat-3855	270	30	higher	high	ADJ
easat-3855	270	31	default	default	NOUN
easat-3855	270	32	risks	risk	NOUN
easat-3855	270	33	incurred	incur	VERB
easat-3855	270	34	by	by	ADP
easat-3855	270	35	borrowing	borrow	VERB
easat-3855	270	36	at	at	ADP
easat-3855	270	37	above	above	ADP
easat-3855	270	38	-	-	PUNCT
easat-3855	270	39	average	average	ADJ
easat-3855	270	40	costs	cost	NOUN
easat-3855	270	41	.	.	PUNCT
easat-3855	271	1	•	•	NUM
easat-3855	271	2	total	total	ADJ
easat-3855	271	3	accruals	accrual	NOUN
easat-3855	271	4	:	:	PUNCT
easat-3855	271	5	both	both	DET
easat-3855	271	6	models	model	NOUN
easat-3855	271	7	offered	offer	VERB
easat-3855	271	8	a	a	DET
easat-3855	271	9	negative	negative	ADJ
easat-3855	271	10	relationship	relationship	NOUN
easat-3855	271	11	between	between	ADP
easat-3855	271	12	interest	interest	NOUN
easat-3855	271	13	rate	rate	NOUN
easat-3855	271	14	fluctuations	fluctuation	NOUN
easat-3855	271	15	and	and	CCONJ
easat-3855	271	16	total	total	ADJ
easat-3855	271	17	accruals	accrual	NOUN
easat-3855	271	18	.	.	PUNCT
easat-3855	272	1	this	this	PRON
easat-3855	272	2	means	mean	VERB
easat-3855	272	3	that	that	SCONJ
easat-3855	272	4	as	as	SCONJ
easat-3855	272	5	interest	interest	NOUN
easat-3855	272	6	rates	rate	NOUN
easat-3855	272	7	rise	rise	VERB
easat-3855	272	8	,	,	PUNCT
easat-3855	272	9	management	management	NOUN
easat-3855	272	10	of	of	ADP
easat-3855	272	11	earnings	earning	NOUN
easat-3855	272	12	through	through	ADP
easat-3855	272	13	accruals	accrual	NOUN
easat-3855	272	14	using	use	VERB
easat-3855	272	15	less	less	ADV
easat-3855	272	16	relaxed	relaxed	ADJ
easat-3855	272	17	or	or	CCONJ
easat-3855	272	18	possibly	possibly	ADV
easat-3855	272	19	a	a	DET
easat-3855	272	20	more	more	ADV
easat-3855	272	21	conservative	conservative	ADJ
easat-3855	272	22	financial	financial	ADJ
easat-3855	272	23	look	look	NOUN
easat-3855	272	24	may	may	AUX
easat-3855	272	25	be	be	AUX
easat-3855	272	26	emerging	emerge	VERB
easat-3855	272	27	vis	vis	X
easat-3855	272	28	-	-	PUNCT
easat-3855	272	29	a`-vis	a`-vis	ADJ
easat-3855	272	30	current	current	ADJ
easat-3855	272	31	economic	economic	ADJ
easat-3855	272	32	conditions	condition	NOUN
easat-3855	272	33	generally	generally	ADV
easat-3855	272	34	speaking	speak	VERB
easat-3855	272	35	.	.	PUNCT
easat-3855	273	1	•	•	NUM
easat-3855	273	2	revenue	revenue	NOUN
easat-3855	273	3	recognition	recognition	NOUN
easat-3855	273	4	:	:	PUNCT
easat-3855	273	5	models	model	NOUN
easat-3855	273	6	both	both	PRON
easat-3855	273	7	showed	show	VERB
easat-3855	273	8	a	a	DET
easat-3855	273	9	positive	positive	ADJ
easat-3855	273	10	relationship	relationship	NOUN
easat-3855	273	11	between	between	ADP
easat-3855	273	12	interest	interest	NOUN
easat-3855	273	13	rate	rate	NOUN
easat-3855	273	14	fluctuations	fluctuation	NOUN
easat-3855	273	15	and	and	CCONJ
easat-3855	273	16	revenue	revenue	NOUN
easat-3855	273	17	recognition	recognition	NOUN
easat-3855	273	18	.	.	PUNCT
easat-3855	274	1	so	so	ADV
easat-3855	274	2	,	,	PUNCT
easat-3855	274	3	as	as	SCONJ
easat-3855	274	4	interest	interest	NOUN
easat-3855	274	5	rates	rate	NOUN
easat-3855	274	6	fluctuate	fluctuate	NOUN
easat-3855	274	7	,	,	PUNCT
easat-3855	274	8	there	there	PRON
easat-3855	274	9	can	can	AUX
easat-3855	274	10	be	be	AUX
easat-3855	274	11	a	a	DET
easat-3855	274	12	tendency	tendency	NOUN
easat-3855	274	13	for	for	SCONJ
easat-3855	274	14	recognition	recognition	NOUN
easat-3855	274	15	of	of	ADP
easat-3855	274	16	revenue	revenue	NOUN
easat-3855	274	17	to	to	PART
easat-3855	274	18	grow	grow	VERB
easat-3855	274	19	more	more	ADV
easat-3855	274	20	conservative	conservative	ADJ
easat-3855	274	21	.	.	PUNCT
easat-3855	275	1	possibly	possibly	ADV
easat-3855	275	2	this	this	PRON
easat-3855	275	3	is	be	AUX
easat-3855	275	4	reflecting	reflect	VERB
easat-3855	275	5	changes	change	NOUN
easat-3855	275	6	in	in	ADP
easat-3855	275	7	revenue	revenue	NOUN
easat-3855	275	8	streams	stream	NOUN
easat-3855	275	9	or	or	CCONJ
easat-3855	275	10	schedules	schedule	NOUN
easat-3855	275	11	following	follow	VERB
easat-3855	275	12	changes	change	NOUN
easat-3855	275	13	of	of	ADP
easat-3855	275	14	economic	economic	ADJ
easat-3855	275	15	conditions	condition	NOUN
easat-3855	275	16	.	.	PUNCT
easat-3855	276	1	in	in	ADP
easat-3855	276	2	theory	theory	NOUN
easat-3855	276	3	at	at	ADP
easat-3855	276	4	least	least	ADJ
easat-3855	276	5	,	,	PUNCT
easat-3855	276	6	the	the	DET
easat-3855	276	7	same	same	ADJ
easat-3855	276	8	logic	logic	NOUN
easat-3855	276	9	applies	apply	VERB
easat-3855	276	10	to	to	ADP
easat-3855	276	11	iraq	iraq	PROPN
easat-3855	276	12	.	.	PUNCT
easat-3855	277	1	panel	panel	NOUN
easat-3855	277	2	data	data	VERB
easat-3855	277	3	analysis	analysis	NOUN
easat-3855	277	4	unearthed	unearth	VERB
easat-3855	277	5	much	much	ADJ
easat-3855	277	6	of	of	ADP
easat-3855	277	7	interest	interest	NOUN
easat-3855	277	8	about	about	ADP
easat-3855	277	9	how	how	SCONJ
easat-3855	277	10	interest	interest	NOUN
easat-3855	277	11	rate	rate	NOUN
easat-3855	277	12	fluctuations	fluctuation	NOUN
easat-3855	277	13	affect	affect	VERB
easat-3855	277	14	the	the	DET
easat-3855	277	15	various	various	ADJ
easat-3855	277	16	parameters	parameter	NOUN
easat-3855	277	17	within	within	ADP
easat-3855	277	18	iraq	iraq	PROPN
easat-3855	277	19	's	's	PART
easat-3855	277	20	financial	financial	ADJ
easat-3855	277	21	services	service	NOUN
easat-3855	277	22	sector	sector	NOUN
easat-3855	277	23	.	.	PUNCT
easat-3855	278	1	this	this	DET
easat-3855	278	2	approach	approach	NOUN
easat-3855	278	3	allowed	allow	VERB
easat-3855	278	4	for	for	ADP
easat-3855	278	5	consideration	consideration	NOUN
easat-3855	278	6	of	of	ADP
easat-3855	278	7	longitudinal	longitudinal	ADJ
easat-3855	278	8	data	datum	NOUN
easat-3855	278	9	and	and	CCONJ
easat-3855	278	10	to	to	PART
easat-3855	278	11	control	control	VERB
easat-3855	278	12	for	for	ADP
easat-3855	278	13	unobserved	unobserved	ADJ
easat-3855	278	14	heterogeneity	heterogeneity	NOUN
easat-3855	278	15	,	,	PUNCT
easat-3855	278	16	clarifying	clarify	VERB
easat-3855	278	17	institution	institution	NOUN
easat-3855	278	18	-	-	PUNCT
easat-3855	278	19	specific	specific	ADJ
easat-3855	278	20	effects	effect	NOUN
easat-3855	278	21	entangled	entangle	VERB
easat-3855	278	22	with	with	ADP
easat-3855	278	23	dynamics	dynamic	NOUN
easat-3855	278	24	of	of	ADP
easat-3855	278	25	interest	interest	NOUN
easat-3855	278	26	rates	rate	NOUN
easat-3855	278	27	.	.	PUNCT
easat-3855	279	1	8678	8678	NUM
easat-3855	279	2	edelweiss	edelweiss	PROPN
easat-3855	279	3	applied	apply	VERB
easat-3855	279	4	science	science	NOUN
easat-3855	279	5	and	and	CCONJ
easat-3855	279	6	technology	technology	NOUN
easat-3855	279	7	issn	issn	PROPN
easat-3855	279	8	:	:	PUNCT
easat-3855	279	9	2576	2576	NUM
easat-3855	279	10	-	-	SYM
easat-3855	279	11	8484	8484	NUM
easat-3855	279	12	vol	vol	NOUN
easat-3855	279	13	.	.	PROPN
easat-3855	279	14	8	8	NUM
easat-3855	279	15	,	,	PUNCT
easat-3855	279	16	no	no	INTJ
easat-3855	279	17	.	.	NOUN
easat-3855	280	1	6	6	NUM
easat-3855	280	2	:	:	SYM
easat-3855	280	3	8667	8667	NUM
easat-3855	280	4	-	-	SYM
easat-3855	280	5	8681	8681	NUM
easat-3855	280	6	,	,	PUNCT
easat-3855	280	7	2024	2024	NUM
easat-3855	280	8	doi	doi	NOUN
easat-3855	280	9	:	:	PUNCT
easat-3855	280	10	10.55214/25768484.v8i6.3855	10.55214/25768484.v8i6.3855	PROPN
easat-3855	280	11	©	©	ADP
easat-3855	280	12	2024	2024	NUM
easat-3855	280	13	by	by	ADP
easat-3855	280	14	the	the	DET
easat-3855	280	15	authors	author	NOUN
easat-3855	280	16	;	;	PUNCT
easat-3855	280	17	licensee	licensee	PROPN
easat-3855	280	18	learning	learning	NOUN
easat-3855	280	19	gate	gate	NOUN
easat-3855	280	20	4.9	4.9	NUM
easat-3855	280	21	.	.	PUNCT
easat-3855	281	1	trend	trend	NOUN
easat-3855	281	2	analysis	analysis	NOUN
easat-3855	281	3	time	time	NOUN
easat-3855	281	4	series	series	NOUN
easat-3855	281	5	analysis	analysis	NOUN
easat-3855	281	6	is	be	AUX
easat-3855	281	7	performed	perform	VERB
easat-3855	281	8	to	to	PART
easat-3855	281	9	examine	examine	VERB
easat-3855	281	10	trends	trend	NOUN
easat-3855	281	11	in	in	ADP
easat-3855	281	12	earnings	earning	NOUN
easat-3855	281	13	quality	quality	NOUN
easat-3855	281	14	metrics	metric	NOUN
easat-3855	281	15	and	and	CCONJ
easat-3855	281	16	interest	interest	NOUN
easat-3855	281	17	rates	rate	NOUN
easat-3855	281	18	over	over	ADP
easat-3855	281	19	the	the	DET
easat-3855	281	20	study	study	NOUN
easat-3855	281	21	period	period	NOUN
easat-3855	281	22	.	.	PUNCT
easat-3855	282	1	this	this	PRON
easat-3855	282	2	includes	include	VERB
easat-3855	282	3	plotting	plot	VERB
easat-3855	282	4	the	the	DET
easat-3855	282	5	variables	variable	NOUN
easat-3855	282	6	to	to	PART
easat-3855	282	7	visualize	visualize	VERB
easat-3855	282	8	patterns	pattern	NOUN
easat-3855	282	9	and	and	CCONJ
easat-3855	282	10	fluctuations	fluctuation	NOUN
easat-3855	282	11	.	.	PUNCT
easat-3855	283	1	table	table	NOUN
easat-3855	283	2	4	4	NUM
easat-3855	283	3	.	.	PUNCT
easat-3855	283	4	trend	trend	NOUN
easat-3855	283	5	analysis	analysis	NOUN
easat-3855	283	6	.	.	PUNCT
easat-3855	284	1	metric	metric	ADJ
easat-3855	284	2	trend	trend	NOUN
easat-3855	284	3	analysis	analysis	NOUN
easat-3855	284	4	result	result	VERB
easat-3855	284	5	net	net	ADJ
easat-3855	284	6	interest	interest	NOUN
easat-3855	284	7	margin	margin	NOUN
easat-3855	284	8	increasing	increase	VERB
easat-3855	284	9	trend	trend	NOUN
easat-3855	284	10	,	,	PUNCT
easat-3855	284	11	indicating	indicate	VERB
easat-3855	284	12	improved	improved	ADJ
easat-3855	284	13	profitability	profitability	NOUN
easat-3855	284	14	for	for	ADP
easat-3855	284	15	financial	financial	ADJ
easat-3855	284	16	institutions	institution	NOUN
easat-3855	284	17	over	over	ADP
easat-3855	284	18	time	time	NOUN
easat-3855	284	19	loan	loan	NOUN
easat-3855	284	20	loss	loss	NOUN
easat-3855	284	21	provisions	provision	NOUN
easat-3855	284	22	decreasing	decrease	VERB
easat-3855	284	23	trend	trend	NOUN
easat-3855	284	24	,	,	PUNCT
easat-3855	284	25	suggesting	suggest	VERB
easat-3855	284	26	better	well	ADJ
easat-3855	284	27	risk	risk	NOUN
easat-3855	284	28	management	management	NOUN
easat-3855	284	29	and	and	CCONJ
easat-3855	284	30	lower	low	ADJ
easat-3855	284	31	credit	credit	NOUN
easat-3855	284	32	losses	loss	NOUN
easat-3855	284	33	total	total	ADJ
easat-3855	284	34	accruals	accrual	NOUN
easat-3855	284	35	stable	stable	ADJ
easat-3855	284	36	trend	trend	NOUN
easat-3855	284	37	,	,	PUNCT
easat-3855	284	38	indicating	indicate	VERB
easat-3855	284	39	consistent	consistent	ADJ
easat-3855	284	40	accounting	accounting	NOUN
easat-3855	284	41	practices	practice	NOUN
easat-3855	284	42	and	and	CCONJ
easat-3855	284	43	transparency	transparency	NOUN
easat-3855	284	44	interest	interest	NOUN
easat-3855	284	45	rates	rate	NOUN
easat-3855	284	46	fluctuating	fluctuate	VERB
easat-3855	284	47	trend	trend	NOUN
easat-3855	284	48	,	,	PUNCT
easat-3855	284	49	reflecting	reflect	VERB
easat-3855	284	50	the	the	DET
easat-3855	284	51	impact	impact	NOUN
easat-3855	284	52	of	of	ADP
easat-3855	284	53	macroeconomic	macroeconomic	ADJ
easat-3855	284	54	factors	factor	NOUN
easat-3855	284	55	and	and	CCONJ
easat-3855	284	56	central	central	ADJ
easat-3855	284	57	bank	bank	NOUN
easat-3855	284	58	policies	policy	NOUN
easat-3855	284	59	the	the	DET
easat-3855	284	60	study	study	NOUN
easat-3855	284	61	employed	employ	VERB
easat-3855	284	62	time	time	NOUN
easat-3855	284	63	series	series	PROPN
easat-3855	284	64	analysis	analysis	NOUN
easat-3855	284	65	to	to	PART
easat-3855	284	66	conduct	conduct	VERB
easat-3855	284	67	a	a	DET
easat-3855	284	68	comprehensive	comprehensive	ADJ
easat-3855	284	69	trend	trend	NOUN
easat-3855	284	70	analysis	analysis	NOUN
easat-3855	284	71	,	,	PUNCT
easat-3855	284	72	examining	examine	VERB
easat-3855	284	73	the	the	DET
easat-3855	284	74	evolving	evolve	VERB
easat-3855	284	75	patterns	pattern	NOUN
easat-3855	284	76	of	of	ADP
easat-3855	284	77	earnings	earning	NOUN
easat-3855	284	78	quality	quality	NOUN
easat-3855	284	79	metrics	metric	NOUN
easat-3855	284	80	and	and	CCONJ
easat-3855	284	81	interest	interest	NOUN
easat-3855	284	82	rates	rate	NOUN
easat-3855	284	83	within	within	ADP
easat-3855	284	84	iraq	iraq	PROPN
easat-3855	284	85	's	's	PART
easat-3855	284	86	financial	financial	ADJ
easat-3855	284	87	services	service	NOUN
easat-3855	284	88	sector	sector	NOUN
easat-3855	284	89	over	over	ADP
easat-3855	284	90	the	the	DET
easat-3855	284	91	study	study	NOUN
easat-3855	284	92	period	period	NOUN
easat-3855	284	93	.	.	PUNCT
easat-3855	285	1	this	this	DET
easat-3855	285	2	analysis	analysis	NOUN
easat-3855	285	3	aimed	aim	VERB
easat-3855	285	4	to	to	PART
easat-3855	285	5	visually	visually	ADV
easat-3855	285	6	represent	represent	VERB
easat-3855	285	7	and	and	CCONJ
easat-3855	285	8	interpret	interpret	VERB
easat-3855	285	9	the	the	DET
easat-3855	285	10	trends	trend	NOUN
easat-3855	285	11	observed	observe	VERB
easat-3855	285	12	in	in	ADP
easat-3855	285	13	the	the	DET
easat-3855	285	14	data	datum	NOUN
easat-3855	285	15	to	to	PART
easat-3855	285	16	understand	understand	VERB
easat-3855	285	17	the	the	DET
easat-3855	285	18	sector	sector	NOUN
easat-3855	285	19	's	's	PART
easat-3855	285	20	financial	financial	ADJ
easat-3855	285	21	dynamics	dynamic	NOUN
easat-3855	285	22	better	well	ADV
easat-3855	285	23	.	.	PUNCT
easat-3855	286	1	net	net	ADJ
easat-3855	286	2	interest	interest	NOUN
easat-3855	286	3	margin	margin	NOUN
easat-3855	286	4	:	:	PUNCT
easat-3855	286	5	a	a	DET
easat-3855	286	6	consistent	consistent	ADJ
easat-3855	286	7	increase	increase	NOUN
easat-3855	286	8	was	be	AUX
easat-3855	286	9	noted	note	VERB
easat-3855	286	10	in	in	ADP
easat-3855	286	11	net	net	ADJ
easat-3855	286	12	interest	interest	NOUN
easat-3855	286	13	margin	margin	NOUN
easat-3855	286	14	,	,	PUNCT
easat-3855	286	15	indicating	indicate	VERB
easat-3855	286	16	a	a	DET
easat-3855	286	17	positive	positive	ADJ
easat-3855	286	18	trend	trend	NOUN
easat-3855	286	19	towards	towards	ADP
easat-3855	286	20	improved	improve	VERB
easat-3855	286	21	profitability	profitability	NOUN
easat-3855	286	22	for	for	ADP
easat-3855	286	23	financial	financial	ADJ
easat-3855	286	24	institutions	institution	NOUN
easat-3855	286	25	over	over	ADP
easat-3855	286	26	time	time	NOUN
easat-3855	286	27	.	.	PUNCT
easat-3855	287	1	this	this	PRON
easat-3855	287	2	suggests	suggest	VERB
easat-3855	287	3	that	that	SCONJ
easat-3855	287	4	financial	financial	ADJ
easat-3855	287	5	institutions	institution	NOUN
easat-3855	287	6	in	in	ADP
easat-3855	287	7	iraq	iraq	PROPN
easat-3855	287	8	may	may	AUX
easat-3855	287	9	have	have	AUX
easat-3855	287	10	implemented	implement	VERB
easat-3855	287	11	more	more	ADV
easat-3855	287	12	effective	effective	ADJ
easat-3855	287	13	strategies	strategy	NOUN
easat-3855	287	14	in	in	ADP
easat-3855	287	15	managing	manage	VERB
easat-3855	287	16	their	their	PRON
easat-3855	287	17	interest	interest	NOUN
easat-3855	287	18	income	income	NOUN
easat-3855	287	19	and	and	CCONJ
easat-3855	287	20	expenses	expense	NOUN
easat-3855	287	21	.	.	PUNCT
easat-3855	288	1	loan	loan	NOUN
easat-3855	288	2	loss	loss	NOUN
easat-3855	288	3	provisions	provision	NOUN
easat-3855	288	4	:	:	PUNCT
easat-3855	288	5	the	the	DET
easat-3855	288	6	analysis	analysis	NOUN
easat-3855	288	7	revealed	reveal	VERB
easat-3855	288	8	a	a	DET
easat-3855	288	9	declining	decline	VERB
easat-3855	288	10	trend	trend	NOUN
easat-3855	288	11	in	in	ADP
easat-3855	288	12	loan	loan	NOUN
easat-3855	288	13	loss	loss	NOUN
easat-3855	288	14	provisions	provision	NOUN
easat-3855	288	15	,	,	PUNCT
easat-3855	288	16	suggesting	suggest	VERB
easat-3855	288	17	enhanced	enhanced	ADJ
easat-3855	288	18	risk	risk	NOUN
easat-3855	288	19	management	management	NOUN
easat-3855	288	20	practices	practice	NOUN
easat-3855	288	21	and	and	CCONJ
easat-3855	288	22	reduced	reduce	VERB
easat-3855	288	23	credit	credit	NOUN
easat-3855	288	24	losses	loss	NOUN
easat-3855	288	25	over	over	ADP
easat-3855	288	26	the	the	DET
easat-3855	288	27	study	study	NOUN
easat-3855	288	28	period	period	NOUN
easat-3855	288	29	.	.	PUNCT
easat-3855	289	1	this	this	DET
easat-3855	289	2	trend	trend	NOUN
easat-3855	289	3	indicates	indicate	VERB
easat-3855	289	4	that	that	SCONJ
easat-3855	289	5	financial	financial	ADJ
easat-3855	289	6	institutions	institution	NOUN
easat-3855	289	7	may	may	AUX
easat-3855	289	8	have	have	AUX
easat-3855	289	9	tightened	tighten	VERB
easat-3855	289	10	their	their	PRON
easat-3855	289	11	lending	lending	NOUN
easat-3855	289	12	standards	standard	NOUN
easat-3855	289	13	or	or	CCONJ
easat-3855	289	14	experienced	experience	VERB
easat-3855	289	15	lower	low	ADJ
easat-3855	289	16	default	default	NOUN
easat-3855	289	17	rates	rate	NOUN
easat-3855	289	18	.	.	PUNCT
easat-3855	290	1	total	total	ADJ
easat-3855	290	2	accruals	accrual	NOUN
easat-3855	290	3	:	:	PUNCT
easat-3855	290	4	total	total	ADJ
easat-3855	290	5	accruals	accrual	NOUN
easat-3855	290	6	exhibited	exhibit	VERB
easat-3855	290	7	a	a	DET
easat-3855	290	8	stable	stable	ADJ
easat-3855	290	9	trend	trend	NOUN
easat-3855	290	10	,	,	PUNCT
easat-3855	290	11	indicating	indicate	VERB
easat-3855	290	12	consistent	consistent	ADJ
easat-3855	290	13	accounting	accounting	NOUN
easat-3855	290	14	practices	practice	NOUN
easat-3855	290	15	and	and	CCONJ
easat-3855	290	16	transparency	transparency	NOUN
easat-3855	290	17	in	in	ADP
easat-3855	290	18	financial	financial	ADJ
easat-3855	290	19	reporting	reporting	NOUN
easat-3855	290	20	among	among	ADP
easat-3855	290	21	financial	financial	ADJ
easat-3855	290	22	institutions	institution	NOUN
easat-3855	290	23	.	.	PUNCT
easat-3855	291	1	this	this	PRON
easat-3855	291	2	suggests	suggest	VERB
easat-3855	291	3	that	that	SCONJ
easat-3855	291	4	there	there	PRON
easat-3855	291	5	has	have	AUX
easat-3855	291	6	been	be	AUX
easat-3855	291	7	a	a	DET
easat-3855	291	8	steady	steady	ADJ
easat-3855	291	9	approach	approach	NOUN
easat-3855	291	10	to	to	ADP
easat-3855	291	11	recognizing	recognize	VERB
easat-3855	291	12	revenue	revenue	NOUN
easat-3855	291	13	and	and	CCONJ
easat-3855	291	14	expenses	expense	NOUN
easat-3855	291	15	over	over	ADP
easat-3855	291	16	time	time	NOUN
easat-3855	291	17	.	.	PUNCT
easat-3855	292	1	interest	interest	NOUN
easat-3855	292	2	rates	rate	NOUN
easat-3855	292	3	:	:	PUNCT
easat-3855	292	4	interest	interest	NOUN
easat-3855	292	5	rates	rate	NOUN
easat-3855	292	6	displayed	display	VERB
easat-3855	292	7	a	a	DET
easat-3855	292	8	fluctuating	fluctuate	VERB
easat-3855	292	9	trend	trend	NOUN
easat-3855	292	10	,	,	PUNCT
easat-3855	292	11	reflecting	reflect	VERB
easat-3855	292	12	the	the	DET
easat-3855	292	13	influence	influence	NOUN
easat-3855	292	14	of	of	ADP
easat-3855	292	15	macroeconomic	macroeconomic	ADJ
easat-3855	292	16	factors	factor	NOUN
easat-3855	292	17	and	and	CCONJ
easat-3855	292	18	central	central	ADJ
easat-3855	292	19	bank	bank	NOUN
easat-3855	292	20	policies	policy	NOUN
easat-3855	292	21	.	.	PUNCT
easat-3855	293	1	this	this	DET
easat-3855	293	2	trend	trend	NOUN
easat-3855	293	3	indicates	indicate	VERB
easat-3855	293	4	that	that	SCONJ
easat-3855	293	5	interest	interest	NOUN
easat-3855	293	6	rates	rate	NOUN
easat-3855	293	7	in	in	ADP
easat-3855	293	8	iraq	iraq	PROPN
easat-3855	293	9	have	have	AUX
easat-3855	293	10	been	be	AUX
easat-3855	293	11	responsive	responsive	ADJ
easat-3855	293	12	to	to	ADP
easat-3855	293	13	changes	change	NOUN
easat-3855	293	14	in	in	ADP
easat-3855	293	15	the	the	DET
easat-3855	293	16	economic	economic	ADJ
easat-3855	293	17	environment	environment	NOUN
easat-3855	293	18	and	and	CCONJ
easat-3855	293	19	monetary	monetary	ADJ
easat-3855	293	20	policy	policy	NOUN
easat-3855	293	21	.	.	PUNCT
easat-3855	294	1	the	the	DET
easat-3855	294	2	trend	trend	NOUN
easat-3855	294	3	analysis	analysis	NOUN
easat-3855	294	4	provides	provide	VERB
easat-3855	294	5	valuable	valuable	ADJ
easat-3855	294	6	insights	insight	NOUN
easat-3855	294	7	into	into	ADP
easat-3855	294	8	the	the	DET
easat-3855	294	9	long	long	ADJ
easat-3855	294	10	-	-	PUNCT
easat-3855	294	11	term	term	NOUN
easat-3855	294	12	trends	trend	NOUN
easat-3855	294	13	and	and	CCONJ
easat-3855	294	14	behaviors	behavior	NOUN
easat-3855	294	15	of	of	ADP
easat-3855	294	16	earnings	earning	NOUN
easat-3855	294	17	quality	quality	NOUN
easat-3855	294	18	metrics	metric	NOUN
easat-3855	294	19	and	and	CCONJ
easat-3855	294	20	interest	interest	NOUN
easat-3855	294	21	rates	rate	NOUN
easat-3855	294	22	in	in	ADP
easat-3855	294	23	iraq	iraq	PROPN
easat-3855	294	24	's	's	PART
easat-3855	294	25	financial	financial	ADJ
easat-3855	294	26	services	service	NOUN
easat-3855	294	27	sector	sector	NOUN
easat-3855	294	28	.	.	PUNCT
easat-3855	295	1	understanding	understand	VERB
easat-3855	295	2	these	these	DET
easat-3855	295	3	trends	trend	NOUN
easat-3855	295	4	is	be	AUX
easat-3855	295	5	essential	essential	ADJ
easat-3855	295	6	for	for	ADP
easat-3855	295	7	assessing	assess	VERB
easat-3855	295	8	the	the	DET
easat-3855	295	9	sector	sector	NOUN
easat-3855	295	10	's	's	PART
easat-3855	295	11	financial	financial	ADJ
easat-3855	295	12	health	health	NOUN
easat-3855	295	13	,	,	PUNCT
easat-3855	295	14	identifying	identify	VERB
easat-3855	295	15	potential	potential	ADJ
easat-3855	295	16	risks	risk	NOUN
easat-3855	295	17	,	,	PUNCT
easat-3855	295	18	and	and	CCONJ
easat-3855	295	19	making	make	VERB
easat-3855	295	20	informed	informed	ADJ
easat-3855	295	21	decisions	decision	NOUN
easat-3855	295	22	to	to	PART
easat-3855	295	23	enhance	enhance	VERB
easat-3855	295	24	its	its	PRON
easat-3855	295	25	stability	stability	NOUN
easat-3855	295	26	and	and	CCONJ
easat-3855	295	27	performance	performance	NOUN
easat-3855	295	28	.	.	PUNCT
easat-3855	296	1	5	5	X
easat-3855	296	2	.	.	X
easat-3855	296	3	conclusion	conclusion	NOUN
easat-3855	296	4	the	the	DET
easat-3855	296	5	current	current	ADJ
easat-3855	296	6	study	study	NOUN
easat-3855	296	7	has	have	AUX
easat-3855	296	8	unearthed	unearth	VERB
easat-3855	296	9	useful	useful	ADJ
easat-3855	296	10	revelations	revelation	NOUN
easat-3855	296	11	regarding	regard	VERB
easat-3855	296	12	the	the	DET
easat-3855	296	13	dynamics	dynamic	NOUN
easat-3855	296	14	within	within	ADP
easat-3855	296	15	iraq	iraq	PROPN
easat-3855	296	16	's	's	PART
easat-3855	296	17	financial	financial	ADJ
easat-3855	296	18	services	service	NOUN
easat-3855	296	19	arena	arena	NOUN
easat-3855	296	20	,	,	PUNCT
easat-3855	296	21	specifically	specifically	ADV
easat-3855	296	22	concerning	concern	VERB
easat-3855	296	23	the	the	DET
easat-3855	296	24	impact	impact	NOUN
easat-3855	296	25	of	of	ADP
easat-3855	296	26	fluctuating	fluctuate	VERB
easat-3855	296	27	interest	interest	NOUN
easat-3855	296	28	rates	rate	NOUN
easat-3855	296	29	on	on	ADP
easat-3855	296	30	metrics	metric	NOUN
easat-3855	296	31	of	of	ADP
easat-3855	296	32	earnings	earning	NOUN
easat-3855	296	33	quality	quality	NOUN
easat-3855	296	34	.	.	PUNCT
easat-3855	297	1	the	the	DET
easat-3855	297	2	results	result	NOUN
easat-3855	297	3	indicate	indicate	VERB
easat-3855	297	4	that	that	SCONJ
easat-3855	297	5	movements	movement	NOUN
easat-3855	297	6	in	in	ADP
easat-3855	297	7	interest	interest	NOUN
easat-3855	297	8	rates	rate	NOUN
easat-3855	297	9	can	can	AUX
easat-3855	297	10	substantially	substantially	ADV
easat-3855	297	11	influence	influence	VERB
easat-3855	297	12	profitability	profitability	NOUN
easat-3855	297	13	,	,	PUNCT
easat-3855	297	14	risk	risk	NOUN
easat-3855	297	15	management	management	NOUN
easat-3855	297	16	practices	practice	NOUN
easat-3855	297	17	,	,	PUNCT
easat-3855	297	18	and	and	CCONJ
easat-3855	297	19	accounting	accounting	NOUN
easat-3855	297	20	strategies	strategy	NOUN
easat-3855	297	21	for	for	ADP
easat-3855	297	22	financial	financial	ADJ
easat-3855	297	23	institutions	institution	NOUN
easat-3855	297	24	in	in	ADP
easat-3855	297	25	iraq	iraq	PROPN
easat-3855	297	26	.	.	PUNCT
easat-3855	298	1	the	the	DET
easat-3855	298	2	analysis	analysis	NOUN
easat-3855	298	3	uncovered	uncover	VERB
easat-3855	298	4	a	a	DET
easat-3855	298	5	positive	positive	ADJ
easat-3855	298	6	link	link	NOUN
easat-3855	298	7	between	between	ADP
easat-3855	298	8	fluctuating	fluctuate	VERB
easat-3855	298	9	interest	interest	NOUN
easat-3855	298	10	rates	rate	NOUN
easat-3855	298	11	and	and	CCONJ
easat-3855	298	12	net	net	ADJ
easat-3855	298	13	interest	interest	NOUN
easat-3855	298	14	margin	margin	NOUN
easat-3855	298	15	(	(	PUNCT
easat-3855	298	16	nim	nim	NOUN
easat-3855	298	17	)	)	PUNCT
easat-3855	298	18	,	,	PUNCT
easat-3855	298	19	signifying	signify	VERB
easat-3855	298	20	that	that	SCONJ
easat-3855	298	21	monetary	monetary	ADJ
easat-3855	298	22	establishments	establishment	NOUN
easat-3855	298	23	may	may	AUX
easat-3855	298	24	encounter	encounter	VERB
easat-3855	298	25	enhanced	enhanced	ADJ
easat-3855	298	26	profitability	profitability	NOUN
easat-3855	298	27	as	as	SCONJ
easat-3855	298	28	interest	interest	NOUN
easat-3855	298	29	rates	rate	NOUN
easat-3855	298	30	ascend	ascend	VERB
easat-3855	298	31	.	.	PUNCT
easat-3855	299	1	however	however	ADV
easat-3855	299	2	,	,	PUNCT
easat-3855	299	3	this	this	PRON
easat-3855	299	4	also	also	ADV
easat-3855	299	5	leads	lead	VERB
easat-3855	299	6	to	to	ADP
easat-3855	299	7	increased	increase	VERB
easat-3855	299	8	provisions	provision	NOUN
easat-3855	299	9	for	for	ADP
easat-3855	299	10	loan	loan	NOUN
easat-3855	299	11	defaults	default	NOUN
easat-3855	299	12	,	,	PUNCT
easat-3855	299	13	as	as	SCONJ
easat-3855	299	14	higher	high	ADJ
easat-3855	299	15	interest	interest	NOUN
easat-3855	299	16	rates	rate	NOUN
easat-3855	299	17	could	could	AUX
easat-3855	299	18	exacerbate	exacerbate	VERB
easat-3855	299	19	default	default	NOUN
easat-3855	299	20	dangers	danger	NOUN
easat-3855	299	21	.	.	PUNCT
easat-3855	300	1	furthermore	furthermore	ADV
easat-3855	300	2	,	,	PUNCT
easat-3855	300	3	the	the	DET
easat-3855	300	4	study	study	NOUN
easat-3855	300	5	found	find	VERB
easat-3855	300	6	that	that	SCONJ
easat-3855	300	7	financial	financial	ADJ
easat-3855	300	8	institutions	institution	NOUN
easat-3855	300	9	often	often	ADV
easat-3855	300	10	embrace	embrace	VERB
easat-3855	300	11	more	more	ADV
easat-3855	300	12	prudent	prudent	ADJ
easat-3855	300	13	accounting	accounting	NOUN
easat-3855	300	14	practices	practice	NOUN
easat-3855	300	15	during	during	ADP
easat-3855	300	16	times	time	NOUN
easat-3855	300	17	of	of	ADP
easat-3855	300	18	economic	economic	ADJ
easat-3855	300	19	unpredictability	unpredictability	NOUN
easat-3855	300	20	,	,	PUNCT
easat-3855	300	21	as	as	SCONJ
easat-3855	300	22	evidenced	evidence	VERB
easat-3855	300	23	by	by	ADP
easat-3855	300	24	the	the	DET
easat-3855	300	25	negative	negative	ADJ
easat-3855	300	26	relationship	relationship	NOUN
easat-3855	300	27	between	between	ADP
easat-3855	300	28	interest	interest	NOUN
easat-3855	300	29	rate	rate	NOUN
easat-3855	300	30	fluctuations	fluctuation	NOUN
easat-3855	300	31	and	and	CCONJ
easat-3855	300	32	total	total	ADJ
easat-3855	300	33	accruals	accrual	NOUN
easat-3855	300	34	.	.	PUNCT
easat-3855	301	1	this	this	PRON
easat-3855	301	2	implies	imply	VERB
easat-3855	301	3	a	a	DET
easat-3855	301	4	more	more	ADV
easat-3855	301	5	cautious	cautious	ADJ
easat-3855	301	6	approach	approach	NOUN
easat-3855	301	7	to	to	ADP
easat-3855	301	8	financial	financial	ADJ
easat-3855	301	9	reporting	reporting	NOUN
easat-3855	301	10	,	,	PUNCT
easat-3855	301	11	which	which	PRON
easat-3855	301	12	could	could	AUX
easat-3855	301	13	strengthen	strengthen	VERB
easat-3855	301	14	transparency	transparency	NOUN
easat-3855	301	15	and	and	CCONJ
easat-3855	301	16	reliability	reliability	NOUN
easat-3855	301	17	.	.	PUNCT
easat-3855	302	1	8679	8679	NUM
easat-3855	302	2	edelweiss	edelweiss	PROPN
easat-3855	302	3	applied	apply	VERB
easat-3855	302	4	science	science	NOUN
easat-3855	302	5	and	and	CCONJ
easat-3855	302	6	technology	technology	NOUN
easat-3855	302	7	issn	issn	PROPN
easat-3855	302	8	:	:	PUNCT
easat-3855	302	9	2576	2576	NUM
easat-3855	302	10	-	-	SYM
easat-3855	302	11	8484	8484	NUM
easat-3855	302	12	vol	vol	NOUN
easat-3855	302	13	.	.	PROPN
easat-3855	302	14	8	8	NUM
easat-3855	302	15	,	,	PUNCT
easat-3855	302	16	no	no	INTJ
easat-3855	302	17	.	.	NOUN
easat-3855	303	1	6	6	NUM
easat-3855	303	2	:	:	SYM
easat-3855	303	3	8667	8667	NUM
easat-3855	303	4	-	-	SYM
easat-3855	303	5	8681	8681	NUM
easat-3855	303	6	,	,	PUNCT
easat-3855	303	7	2024	2024	NUM
easat-3855	303	8	doi	doi	NOUN
easat-3855	303	9	:	:	PUNCT
easat-3855	303	10	10.55214/25768484.v8i6.3855	10.55214/25768484.v8i6.3855	PROPN
easat-3855	303	11	©	©	ADP
easat-3855	303	12	2024	2024	NUM
easat-3855	303	13	by	by	ADP
easat-3855	303	14	the	the	DET
easat-3855	303	15	authors	author	NOUN
easat-3855	303	16	;	;	PUNCT
easat-3855	303	17	licensee	licensee	PROPN
easat-3855	303	18	learning	learning	NOUN
easat-3855	303	19	gate	gate	VERB
easat-3855	303	20	the	the	DET
easat-3855	303	21	findings	finding	NOUN
easat-3855	303	22	carry	carry	VERB
easat-3855	303	23	several	several	ADJ
easat-3855	303	24	implications	implication	NOUN
easat-3855	303	25	for	for	ADP
easat-3855	303	26	financial	financial	ADJ
easat-3855	303	27	institutions	institution	NOUN
easat-3855	303	28	,	,	PUNCT
easat-3855	303	29	policymakers	policymaker	NOUN
easat-3855	303	30	,	,	PUNCT
easat-3855	303	31	and	and	CCONJ
easat-3855	303	32	regulators	regulator	NOUN
easat-3855	303	33	in	in	ADP
easat-3855	303	34	iraq	iraq	PROPN
easat-3855	303	35	.	.	PUNCT
easat-3855	304	1	monetary	monetary	ADJ
easat-3855	304	2	establishments	establishment	NOUN
easat-3855	304	3	may	may	AUX
easat-3855	304	4	need	need	VERB
easat-3855	304	5	to	to	PART
easat-3855	304	6	modify	modify	VERB
easat-3855	304	7	their	their	PRON
easat-3855	304	8	strategies	strategy	NOUN
easat-3855	304	9	to	to	PART
easat-3855	304	10	optimize	optimize	VERB
easat-3855	304	11	profitability	profitability	NOUN
easat-3855	304	12	and	and	CCONJ
easat-3855	304	13	administer	administer	NOUN
easat-3855	304	14	risks	risk	NOUN
easat-3855	304	15	productively	productively	ADV
easat-3855	304	16	during	during	ADP
easat-3855	304	17	periods	period	NOUN
easat-3855	304	18	of	of	ADP
easat-3855	304	19	fluctuating	fluctuate	VERB
easat-3855	304	20	interest	interest	NOUN
easat-3855	304	21	rates	rate	NOUN
easat-3855	304	22	.	.	PUNCT
easat-3855	305	1	policymakers	policymaker	NOUN
easat-3855	305	2	and	and	CCONJ
easat-3855	305	3	overseers	overseer	NOUN
easat-3855	305	4	should	should	AUX
easat-3855	305	5	consider	consider	VERB
easat-3855	305	6	the	the	DET
easat-3855	305	7	impact	impact	NOUN
easat-3855	305	8	of	of	ADP
easat-3855	305	9	shifting	shift	VERB
easat-3855	305	10	interest	interest	NOUN
easat-3855	305	11	rate	rate	NOUN
easat-3855	305	12	dynamics	dynamic	NOUN
easat-3855	305	13	when	when	SCONJ
easat-3855	305	14	formulating	formulate	VERB
easat-3855	305	15	monetary	monetary	ADJ
easat-3855	305	16	and	and	CCONJ
easat-3855	305	17	economic	economic	ADJ
easat-3855	305	18	policies	policy	NOUN
easat-3855	305	19	to	to	PART
easat-3855	305	20	ensure	ensure	VERB
easat-3855	305	21	the	the	DET
easat-3855	305	22	steadiness	steadiness	NOUN
easat-3855	305	23	and	and	CCONJ
easat-3855	305	24	resilience	resilience	NOUN
easat-3855	305	25	of	of	ADP
easat-3855	305	26	the	the	DET
easat-3855	305	27	financial	financial	ADJ
easat-3855	305	28	services	service	NOUN
easat-3855	305	29	sector	sector	NOUN
easat-3855	305	30	.	.	PUNCT
easat-3855	306	1	while	while	SCONJ
easat-3855	306	2	this	this	DET
easat-3855	306	3	investigation	investigation	NOUN
easat-3855	306	4	has	have	AUX
easat-3855	306	5	provided	provide	VERB
easat-3855	306	6	useful	useful	ADJ
easat-3855	306	7	insights	insight	NOUN
easat-3855	306	8	,	,	PUNCT
easat-3855	306	9	it	it	PRON
easat-3855	306	10	is	be	AUX
easat-3855	306	11	not	not	PART
easat-3855	306	12	without	without	ADP
easat-3855	306	13	limitations	limitation	NOUN
easat-3855	306	14	.	.	PUNCT
easat-3855	307	1	the	the	DET
easat-3855	307	2	reliance	reliance	NOUN
easat-3855	307	3	on	on	ADP
easat-3855	307	4	secondary	secondary	ADJ
easat-3855	307	5	data	datum	NOUN
easat-3855	307	6	and	and	CCONJ
easat-3855	307	7	the	the	DET
easat-3855	307	8	focus	focus	NOUN
easat-3855	307	9	on	on	ADP
easat-3855	307	10	a	a	DET
easat-3855	307	11	single	single	ADJ
easat-3855	307	12	region	region	NOUN
easat-3855	307	13	may	may	AUX
easat-3855	307	14	restrict	restrict	VERB
easat-3855	307	15	the	the	DET
easat-3855	307	16	generalizability	generalizability	NOUN
easat-3855	307	17	of	of	ADP
easat-3855	307	18	the	the	DET
easat-3855	307	19	conclusions	conclusion	NOUN
easat-3855	307	20	.	.	PUNCT
easat-3855	308	1	future	future	ADJ
easat-3855	308	2	analysis	analysis	NOUN
easat-3855	308	3	could	could	AUX
easat-3855	308	4	complement	complement	VERB
easat-3855	308	5	these	these	DET
easat-3855	308	6	findings	finding	NOUN
easat-3855	308	7	with	with	ADP
easat-3855	308	8	qualitative	qualitative	ADJ
easat-3855	308	9	perceptions	perception	NOUN
easat-3855	308	10	and	and	CCONJ
easat-3855	308	11	longitudinal	longitudinal	ADJ
easat-3855	308	12	studies	study	NOUN
easat-3855	308	13	to	to	PART
easat-3855	308	14	capture	capture	VERB
easat-3855	308	15	more	more	ADV
easat-3855	308	16	nuanced	nuanced	ADJ
easat-3855	308	17	relationships	relationship	NOUN
easat-3855	308	18	.	.	PUNCT
easat-3855	309	1	in	in	ADP
easat-3855	309	2	conclusion	conclusion	NOUN
easat-3855	309	3	,	,	PUNCT
easat-3855	309	4	this	this	DET
easat-3855	309	5	study	study	NOUN
easat-3855	309	6	contributes	contribute	VERB
easat-3855	309	7	to	to	ADP
easat-3855	309	8	comprehending	comprehend	VERB
easat-3855	309	9	how	how	SCONJ
easat-3855	309	10	fluctuating	fluctuate	VERB
easat-3855	309	11	interest	interest	NOUN
easat-3855	309	12	rates	rate	NOUN
easat-3855	309	13	influence	influence	VERB
easat-3855	309	14	the	the	DET
easat-3855	309	15	financial	financial	ADJ
easat-3855	309	16	services	service	NOUN
easat-3855	309	17	sector	sector	NOUN
easat-3855	309	18	in	in	ADP
easat-3855	309	19	iraq	iraq	PROPN
easat-3855	309	20	and	and	CCONJ
easat-3855	309	21	provides	provide	VERB
easat-3855	309	22	a	a	DET
easat-3855	309	23	foundation	foundation	NOUN
easat-3855	309	24	for	for	ADP
easat-3855	309	25	additional	additional	ADJ
easat-3855	309	26	research	research	NOUN
easat-3855	309	27	in	in	ADP
easat-3855	309	28	this	this	DET
easat-3855	309	29	field	field	NOUN
easat-3855	309	30	.	.	PUNCT
easat-3855	310	1	by	by	ADP
easat-3855	310	2	addressing	address	VERB
easat-3855	310	3	these	these	DET
easat-3855	310	4	issues	issue	NOUN
easat-3855	310	5	,	,	PUNCT
easat-3855	310	6	stakeholders	stakeholder	NOUN
easat-3855	310	7	can	can	AUX
easat-3855	310	8	make	make	VERB
easat-3855	310	9	informed	informed	ADJ
easat-3855	310	10	decisions	decision	NOUN
easat-3855	310	11	to	to	PART
easat-3855	310	12	boost	boost	VERB
easat-3855	310	13	the	the	DET
easat-3855	310	14	stability	stability	NOUN
easat-3855	310	15	and	and	CCONJ
easat-3855	310	16	performance	performance	NOUN
easat-3855	310	17	of	of	ADP
easat-3855	310	18	the	the	DET
easat-3855	310	19	financial	financial	ADJ
easat-3855	310	20	services	service	NOUN
easat-3855	310	21	sector	sector	NOUN
easat-3855	310	22	in	in	ADP
easat-3855	310	23	iraq	iraq	PROPN
easat-3855	310	24	.	.	PUNCT
easat-3855	311	1	the	the	DET
easat-3855	311	2	research	research	NOUN
easat-3855	311	3	findings	finding	NOUN
easat-3855	311	4	offer	offer	VERB
easat-3855	311	5	valuable	valuable	ADJ
easat-3855	311	6	insights	insight	NOUN
easat-3855	311	7	into	into	ADP
easat-3855	311	8	the	the	DET
easat-3855	311	9	dynamics	dynamic	NOUN
easat-3855	311	10	of	of	ADP
easat-3855	311	11	the	the	DET
easat-3855	311	12	financial	financial	ADJ
easat-3855	311	13	services	service	NOUN
easat-3855	311	14	sector	sector	NOUN
easat-3855	311	15	in	in	ADP
easat-3855	311	16	iraq	iraq	PROPN
easat-3855	311	17	,	,	PUNCT
easat-3855	311	18	particularly	particularly	ADV
easat-3855	311	19	concerning	concern	VERB
easat-3855	311	20	the	the	DET
easat-3855	311	21	impact	impact	NOUN
easat-3855	311	22	of	of	ADP
easat-3855	311	23	interest	interest	NOUN
easat-3855	311	24	rate	rate	NOUN
easat-3855	311	25	fluctuations	fluctuation	NOUN
easat-3855	311	26	on	on	ADP
easat-3855	311	27	earnings	earning	NOUN
easat-3855	311	28	quality	quality	NOUN
easat-3855	311	29	metrics	metric	NOUN
easat-3855	311	30	.	.	PUNCT
easat-3855	312	1	the	the	DET
easat-3855	312	2	discussion	discussion	NOUN
easat-3855	312	3	focuses	focus	VERB
easat-3855	312	4	on	on	ADP
easat-3855	312	5	key	key	ADJ
easat-3855	312	6	findings	finding	NOUN
easat-3855	312	7	,	,	PUNCT
easat-3855	312	8	implications	implication	NOUN
easat-3855	312	9	,	,	PUNCT
easat-3855	312	10	limitations	limitation	NOUN
easat-3855	312	11	,	,	PUNCT
easat-3855	312	12	and	and	CCONJ
easat-3855	312	13	avenues	avenue	NOUN
easat-3855	312	14	for	for	ADP
easat-3855	312	15	future	future	ADJ
easat-3855	312	16	research	research	NOUN
easat-3855	312	17	.	.	PUNCT
easat-3855	313	1	5.1	5.1	NUM
easat-3855	313	2	.	.	PUNCT
easat-3855	314	1	key	key	ADJ
easat-3855	314	2	findings	finding	NOUN
easat-3855	314	3	interest	interest	NOUN
easat-3855	314	4	rate	rate	NOUN
easat-3855	314	5	impact	impact	NOUN
easat-3855	314	6	:	:	PUNCT
easat-3855	314	7	the	the	DET
easat-3855	314	8	analysis	analysis	NOUN
easat-3855	314	9	uncovered	uncover	VERB
easat-3855	314	10	a	a	DET
easat-3855	314	11	noteworthy	noteworthy	ADJ
easat-3855	314	12	beneficial	beneficial	ADJ
easat-3855	314	13	relationship	relationship	NOUN
easat-3855	314	14	between	between	ADP
easat-3855	314	15	interest	interest	NOUN
easat-3855	314	16	rate	rate	NOUN
easat-3855	314	17	variations	variation	NOUN
easat-3855	314	18	and	and	CCONJ
easat-3855	314	19	net	net	ADJ
easat-3855	314	20	interest	interest	NOUN
easat-3855	314	21	margin	margin	NOUN
easat-3855	314	22	(	(	PUNCT
easat-3855	314	23	nim	nim	NOUN
easat-3855	314	24	)	)	PUNCT
easat-3855	314	25	.	.	PUNCT
easat-3855	315	1	this	this	PRON
easat-3855	315	2	proposes	propose	VERB
easat-3855	315	3	that	that	SCONJ
easat-3855	315	4	fiscal	fiscal	ADJ
easat-3855	315	5	organizations	organization	NOUN
easat-3855	315	6	in	in	ADP
easat-3855	315	7	iraq	iraq	PROPN
easat-3855	315	8	may	may	AUX
easat-3855	315	9	encounter	encounter	VERB
easat-3855	315	10	enhanced	enhance	VERB
easat-3855	315	11	productivity	productivity	NOUN
easat-3855	315	12	when	when	SCONJ
easat-3855	315	13	rates	rate	NOUN
easat-3855	315	14	ascend	ascend	VERB
easat-3855	315	15	,	,	PUNCT
easat-3855	315	16	as	as	SCONJ
easat-3855	315	17	recommended	recommend	VERB
easat-3855	315	18	by	by	ADP
easat-3855	315	19	the	the	DET
easat-3855	315	20	higher	high	ADJ
easat-3855	315	21	nim	nim	PROPN
easat-3855	315	22	.	.	PUNCT
easat-3855	316	1	though	though	SCONJ
easat-3855	316	2	fluctuations	fluctuation	NOUN
easat-3855	316	3	may	may	AUX
easat-3855	316	4	positively	positively	ADV
easat-3855	316	5	impact	impact	VERB
easat-3855	316	6	some	some	DET
easat-3855	316	7	metrics	metric	NOUN
easat-3855	316	8	,	,	PUNCT
easat-3855	316	9	stability	stability	NOUN
easat-3855	316	10	often	often	ADV
easat-3855	316	11	proves	prove	VERB
easat-3855	316	12	preferential	preferential	ADJ
easat-3855	316	13	.	.	PUNCT
easat-3855	317	1	•	•	NUM
easat-3855	317	2	risk	risk	NOUN
easat-3855	317	3	management	management	NOUN
easat-3855	317	4	:	:	PUNCT
easat-3855	317	5	the	the	DET
easat-3855	317	6	examination	examination	NOUN
easat-3855	317	7	found	find	VERB
easat-3855	317	8	a	a	DET
easat-3855	317	9	sure	sure	ADJ
easat-3855	317	10	relationship	relationship	NOUN
easat-3855	317	11	between	between	ADP
easat-3855	317	12	interest	interest	NOUN
easat-3855	317	13	rate	rate	NOUN
easat-3855	317	14	shifts	shift	NOUN
easat-3855	317	15	and	and	CCONJ
easat-3855	317	16	loan	loan	NOUN
easat-3855	317	17	loss	loss	NOUN
easat-3855	317	18	provisions	provision	NOUN
easat-3855	317	19	,	,	PUNCT
easat-3855	317	20	be	be	AUX
easat-3855	317	21	that	that	SCONJ
easat-3855	317	22	as	as	SCONJ
easat-3855	317	23	it	it	PRON
easat-3855	317	24	may	may	AUX
easat-3855	317	25	somewhat	somewhat	ADV
easat-3855	317	26	more	more	ADV
easat-3855	317	27	fragile	fragile	ADJ
easat-3855	317	28	in	in	ADP
easat-3855	317	29	the	the	DET
easat-3855	317	30	arbitrary	arbitrary	ADJ
easat-3855	317	31	impacts	impact	NOUN
easat-3855	317	32	demonstrate	demonstrate	VERB
easat-3855	317	33	.	.	PUNCT
easat-3855	318	1	higher	high	ADJ
easat-3855	318	2	rates	rate	NOUN
easat-3855	318	3	can	can	AUX
easat-3855	318	4	expand	expand	VERB
easat-3855	318	5	danger	danger	NOUN
easat-3855	318	6	as	as	SCONJ
easat-3855	318	7	borrowers	borrower	NOUN
easat-3855	318	8	face	face	VERB
easat-3855	318	9	expanded	expand	VERB
easat-3855	318	10	rates	rate	NOUN
easat-3855	318	11	,	,	PUNCT
easat-3855	318	12	conceivably	conceivably	ADV
easat-3855	318	13	driving	drive	VERB
easat-3855	318	14	more	more	ADJ
easat-3855	318	15	stores	store	NOUN
easat-3855	318	16	for	for	ADP
easat-3855	318	17	potential	potential	ADJ
easat-3855	318	18	defaults	default	NOUN
easat-3855	318	19	.	.	PUNCT
easat-3855	319	1	careful	careful	ADJ
easat-3855	319	2	oversight	oversight	NOUN
easat-3855	319	3	remains	remain	VERB
easat-3855	319	4	key	key	ADJ
easat-3855	319	5	.	.	PUNCT
easat-3855	320	1	•	•	NUM
easat-3855	320	2	earnings	earning	NOUN
easat-3855	320	3	management	management	NOUN
easat-3855	320	4	:	:	PUNCT
easat-3855	320	5	total	total	ADJ
easat-3855	320	6	accruals	accrual	NOUN
easat-3855	320	7	exhibited	exhibit	VERB
easat-3855	320	8	a	a	DET
easat-3855	320	9	negative	negative	ADJ
easat-3855	320	10	relationship	relationship	NOUN
easat-3855	320	11	with	with	ADP
easat-3855	320	12	fluctuating	fluctuate	VERB
easat-3855	320	13	rates	rate	NOUN
easat-3855	320	14	,	,	PUNCT
easat-3855	320	15	proposing	propose	VERB
easat-3855	320	16	more	more	ADV
easat-3855	320	17	conservative	conservative	ADJ
easat-3855	320	18	bookkeeping	bookkeeping	NOUN
easat-3855	320	19	amid	amid	ADP
easat-3855	320	20	unpredictability	unpredictability	NOUN
easat-3855	320	21	.	.	PUNCT
easat-3855	321	1	while	while	SCONJ
easat-3855	321	2	accrual	accrual	ADJ
easat-3855	321	3	practices	practice	NOUN
easat-3855	321	4	may	may	AUX
easat-3855	321	5	change	change	VERB
easat-3855	321	6	,	,	PUNCT
easat-3855	321	7	main	main	ADJ
easat-3855	321	8	concern	concern	NOUN
easat-3855	321	9	stays	stay	VERB
easat-3855	321	10	long	long	ADJ
easat-3855	321	11	haul	haul	NOUN
easat-3855	321	12	consistency	consistency	NOUN
easat-3855	321	13	and	and	CCONJ
easat-3855	321	14	straightforwardness	straightforwardness	NOUN
easat-3855	321	15	.	.	PUNCT
easat-3855	322	1	•	•	NUM
easat-3855	322	2	revenue	revenue	NOUN
easat-3855	322	3	recognition	recognition	NOUN
easat-3855	322	4	:	:	PUNCT
easat-3855	322	5	the	the	DET
easat-3855	322	6	investigation	investigation	NOUN
easat-3855	322	7	determined	determine	VERB
easat-3855	322	8	a	a	DET
easat-3855	322	9	sure	sure	ADJ
easat-3855	322	10	relationship	relationship	NOUN
easat-3855	322	11	between	between	ADP
easat-3855	322	12	fluctuating	fluctuate	VERB
easat-3855	322	13	rates	rate	NOUN
easat-3855	322	14	and	and	CCONJ
easat-3855	322	15	revenue	revenue	NOUN
easat-3855	322	16	recognition	recognition	NOUN
easat-3855	322	17	,	,	PUNCT
easat-3855	322	18	proposing	propose	VERB
easat-3855	322	19	a	a	DET
easat-3855	322	20	more	more	ADV
easat-3855	322	21	prudent	prudent	ADJ
easat-3855	322	22	way	way	NOUN
easat-3855	322	23	to	to	PART
easat-3855	322	24	deal	deal	VERB
easat-3855	322	25	with	with	ADP
easat-3855	322	26	income	income	NOUN
easat-3855	322	27	acknowledgment	acknowledgment	NOUN
easat-3855	322	28	amid	amid	ADP
easat-3855	322	29	financial	financial	ADJ
easat-3855	322	30	vulnerability	vulnerability	NOUN
easat-3855	322	31	.	.	PUNCT
easat-3855	323	1	adaptability	adaptability	NOUN
easat-3855	323	2	and	and	CCONJ
easat-3855	323	3	client	client	NOUN
easat-3855	323	4	service	service	NOUN
easat-3855	323	5	likewise	likewise	ADV
easat-3855	323	6	assume	assume	VERB
easat-3855	323	7	a	a	DET
easat-3855	323	8	job	job	NOUN
easat-3855	323	9	as	as	SCONJ
easat-3855	323	10	conditions	condition	NOUN
easat-3855	323	11	change	change	VERB
easat-3855	323	12	.	.	PUNCT
easat-3855	324	1	6	6	X
easat-3855	324	2	.	.	X
easat-3855	324	3	implications	implication	NOUN
easat-3855	324	4	variations	variation	NOUN
easat-3855	324	5	in	in	ADP
easat-3855	324	6	approach	approach	NOUN
easat-3855	324	7	:	:	PUNCT
easat-3855	324	8	to	to	PART
easat-3855	324	9	maximize	maximize	VERB
easat-3855	324	10	yields	yield	NOUN
easat-3855	324	11	amid	amid	ADP
easat-3855	324	12	fluctuating	fluctuate	VERB
easat-3855	324	13	rates	rate	NOUN
easat-3855	324	14	,	,	PUNCT
easat-3855	324	15	iraqi	iraqi	ADJ
easat-3855	324	16	banks	bank	NOUN
easat-3855	324	17	may	may	AUX
easat-3855	324	18	require	require	VERB
easat-3855	324	19	novel	novel	ADJ
easat-3855	324	20	tactics	tactic	NOUN
easat-3855	324	21	.	.	PUNCT
easat-3855	325	1	effective	effective	ADJ
easat-3855	325	2	handling	handling	NOUN
easat-3855	325	3	of	of	ADP
easat-3855	325	4	interest	interest	NOUN
easat-3855	325	5	risk	risk	NOUN
easat-3855	325	6	and	and	CCONJ
easat-3855	325	7	fortified	fortified	ADJ
easat-3855	325	8	risk	risk	NOUN
easat-3855	325	9	management	management	NOUN
easat-3855	325	10	could	could	AUX
easat-3855	325	11	curb	curb	VERB
easat-3855	325	12	possible	possible	ADJ
easat-3855	325	13	loan	loan	NOUN
easat-3855	325	14	defaults	default	NOUN
easat-3855	325	15	.	.	PUNCT
easat-3855	326	1	accounting	account	VERB
easat-3855	326	2	amid	amid	ADP
easat-3855	326	3	uncertainty	uncertainty	NOUN
easat-3855	326	4	:	:	PUNCT
easat-3855	326	5	research	research	NOUN
easat-3855	326	6	shows	show	VERB
easat-3855	326	7	finance	finance	NOUN
easat-3855	326	8	companies	company	NOUN
easat-3855	326	9	tend	tend	VERB
easat-3855	326	10	to	to	PART
easat-3855	326	11	employ	employ	VERB
easat-3855	326	12	safer	safe	ADJ
easat-3855	326	13	accounting	accounting	NOUN
easat-3855	326	14	in	in	ADP
easat-3855	326	15	unpredictable	unpredictable	ADJ
easat-3855	326	16	economies	economy	NOUN
easat-3855	326	17	,	,	PUNCT
easat-3855	326	18	potentially	potentially	ADV
easat-3855	326	19	building	build	VERB
easat-3855	326	20	faith	faith	NOUN
easat-3855	326	21	in	in	ADP
easat-3855	326	22	statements	statement	NOUN
easat-3855	326	23	.	.	PUNCT
easat-3855	327	1	policy	policy	NOUN
easat-3855	327	2	with	with	ADP
easat-3855	327	3	providers	provider	NOUN
easat-3855	327	4	in	in	ADP
easat-3855	327	5	mind	mind	NOUN
easat-3855	327	6	:	:	PUNCT
easat-3855	327	7	when	when	SCONJ
easat-3855	327	8	crafting	craft	VERB
easat-3855	327	9	monetary	monetary	ADJ
easat-3855	327	10	and	and	CCONJ
easat-3855	327	11	economic	economic	ADJ
easat-3855	327	12	plans	plan	NOUN
easat-3855	327	13	,	,	PUNCT
easat-3855	327	14	officials	official	NOUN
easat-3855	327	15	and	and	CCONJ
easat-3855	327	16	watchdogs	watchdog	NOUN
easat-3855	327	17	in	in	ADP
easat-3855	327	18	iraq	iraq	PROPN
easat-3855	327	19	must	must	AUX
easat-3855	327	20	weigh	weigh	VERB
easat-3855	327	21	swings	swing	NOUN
easat-3855	327	22	in	in	ADP
easat-3855	327	23	rates	rate	NOUN
easat-3855	327	24	on	on	ADP
easat-3855	327	25	financial	financial	ADJ
easat-3855	327	26	businesses	business	NOUN
easat-3855	327	27	to	to	PART
easat-3855	327	28	foster	foster	VERB
easat-3855	327	29	stability	stability	NOUN
easat-3855	327	30	in	in	ADP
easat-3855	327	31	the	the	DET
easat-3855	327	32	sector	sector	NOUN
easat-3855	327	33	.	.	PUNCT
easat-3855	328	1	7	7	X
easat-3855	328	2	.	.	X
easat-3855	328	3	limitations	limitation	NOUN
easat-3855	328	4	limitations	limitation	NOUN
easat-3855	328	5	of	of	ADP
easat-3855	328	6	secondary	secondary	ADJ
easat-3855	328	7	data	datum	NOUN
easat-3855	328	8	:	:	PUNCT
easat-3855	328	9	the	the	DET
easat-3855	328	10	researchers	researcher	NOUN
easat-3855	328	11	used	use	VERB
easat-3855	328	12	existing	exist	VERB
easat-3855	328	13	data	datum	NOUN
easat-3855	328	14	sources	source	NOUN
easat-3855	328	15	for	for	ADP
easat-3855	328	16	their	their	PRON
easat-3855	328	17	analysis	analysis	NOUN
easat-3855	328	18	rather	rather	ADV
easat-3855	328	19	than	than	ADP
easat-3855	328	20	collecting	collect	VERB
easat-3855	328	21	primary	primary	ADJ
easat-3855	328	22	data	datum	NOUN
easat-3855	328	23	.	.	PUNCT
easat-3855	329	1	this	this	DET
easat-3855	329	2	secondary	secondary	ADJ
easat-3855	329	3	data	datum	NOUN
easat-3855	329	4	may	may	AUX
easat-3855	329	5	have	have	AUX
easat-3855	329	6	lacked	lack	VERB
easat-3855	329	7	precision	precision	NOUN
easat-3855	329	8	or	or	CCONJ
easat-3855	329	9	omitted	omit	VERB
easat-3855	329	10	certain	certain	ADJ
easat-3855	329	11	details	detail	NOUN
easat-3855	329	12	that	that	PRON
easat-3855	329	13	could	could	AUX
easat-3855	329	14	impact	impact	VERB
easat-3855	329	15	the	the	DET
easat-3855	329	16	findings	finding	NOUN
easat-3855	329	17	.	.	PUNCT
easat-3855	330	1	complex	complex	ADJ
easat-3855	330	2	external	external	ADJ
easat-3855	330	3	influences	influence	NOUN
easat-3855	330	4	:	:	PUNCT
easat-3855	330	5	the	the	DET
easat-3855	330	6	study	study	NOUN
easat-3855	330	7	accounted	account	VERB
easat-3855	330	8	for	for	ADP
easat-3855	330	9	the	the	DET
easat-3855	330	10	relationships	relationship	NOUN
easat-3855	330	11	between	between	ADP
easat-3855	330	12	its	its	PRON
easat-3855	330	13	variables	variable	NOUN
easat-3855	330	14	but	but	CCONJ
easat-3855	330	15	did	do	AUX
easat-3855	330	16	not	not	PART
easat-3855	330	17	consider	consider	VERB
easat-3855	330	18	all	all	PRON
easat-3855	330	19	outside	outside	ADJ
easat-3855	330	20	factors	factor	NOUN
easat-3855	330	21	that	that	PRON
easat-3855	330	22	could	could	AUX
easat-3855	330	23	have	have	AUX
easat-3855	330	24	exerted	exert	VERB
easat-3855	330	25	influence	influence	NOUN
easat-3855	330	26	,	,	PUNCT
easat-3855	330	27	such	such	ADJ
easat-3855	330	28	as	as	ADP
easat-3855	330	29	shifting	shift	VERB
easat-3855	330	30	regulations	regulation	NOUN
easat-3855	330	31	or	or	CCONJ
easat-3855	330	32	fluctuating	fluctuate	VERB
easat-3855	330	33	economic	economic	ADJ
easat-3855	330	34	conditions	condition	NOUN
easat-3855	330	35	within	within	ADP
easat-3855	330	36	the	the	DET
easat-3855	330	37	market	market	NOUN
easat-3855	330	38	.	.	PUNCT
easat-3855	331	1	8680	8680	NUM
easat-3855	331	2	edelweiss	edelweiss	PROPN
easat-3855	331	3	applied	apply	VERB
easat-3855	331	4	science	science	NOUN
easat-3855	331	5	and	and	CCONJ
easat-3855	331	6	technology	technology	NOUN
easat-3855	331	7	issn	issn	PROPN
easat-3855	331	8	:	:	PUNCT
easat-3855	331	9	2576	2576	NUM
easat-3855	331	10	-	-	SYM
easat-3855	331	11	8484	8484	NUM
easat-3855	331	12	vol	vol	NOUN
easat-3855	331	13	.	.	PROPN
easat-3855	331	14	8	8	NUM
easat-3855	331	15	,	,	PUNCT
easat-3855	331	16	no	no	INTJ
easat-3855	331	17	.	.	NOUN
easat-3855	332	1	6	6	NUM
easat-3855	332	2	:	:	SYM
easat-3855	332	3	8667	8667	NUM
easat-3855	332	4	-	-	SYM
easat-3855	332	5	8681	8681	NUM
easat-3855	332	6	,	,	PUNCT
easat-3855	332	7	2024	2024	NUM
easat-3855	332	8	doi	doi	NOUN
easat-3855	332	9	:	:	PUNCT
easat-3855	332	10	10.55214/25768484.v8i6.3855	10.55214/25768484.v8i6.3855	PROPN
easat-3855	332	11	©	©	ADP
easat-3855	332	12	2024	2024	NUM
easat-3855	332	13	by	by	ADP
easat-3855	332	14	the	the	DET
easat-3855	332	15	authors	author	NOUN
easat-3855	332	16	;	;	PUNCT
easat-3855	332	17	licensee	licensee	PROPN
easat-3855	332	18	learning	learn	VERB
easat-3855	332	19	gate	gate	VERB
easat-3855	332	20	context	context	NOUN
easat-3855	332	21	-	-	PUNCT
easat-3855	332	22	dependent	dependent	ADJ
easat-3855	332	23	results	result	NOUN
easat-3855	332	24	:	:	PUNCT
easat-3855	332	25	the	the	DET
easat-3855	332	26	results	result	NOUN
easat-3855	332	27	stem	stem	VERB
easat-3855	332	28	from	from	ADP
easat-3855	332	29	analyzing	analyze	VERB
easat-3855	332	30	one	one	NUM
easat-3855	332	31	sector	sector	NOUN
easat-3855	332	32	—	—	PUNCT
easat-3855	332	33	financial	financial	ADJ
easat-3855	332	34	services	service	NOUN
easat-3855	332	35	—	—	PUNCT
easat-3855	332	36	within	within	ADP
easat-3855	332	37	the	the	DET
easat-3855	332	38	economy	economy	NOUN
easat-3855	332	39	of	of	ADP
easat-3855	332	40	iraq	iraq	PROPN
easat-3855	332	41	.	.	PUNCT
easat-3855	333	1	as	as	ADP
easat-3855	333	2	such	such	ADJ
easat-3855	333	3	,	,	PUNCT
easat-3855	333	4	the	the	DET
easat-3855	333	5	conclusions	conclusion	NOUN
easat-3855	333	6	drawn	draw	VERB
easat-3855	333	7	may	may	AUX
easat-3855	333	8	not	not	PART
easat-3855	333	9	translate	translate	VERB
easat-3855	333	10	directly	directly	ADV
easat-3855	333	11	to	to	ADP
easat-3855	333	12	other	other	ADJ
easat-3855	333	13	contexts	context	NOUN
easat-3855	333	14	due	due	ADP
easat-3855	333	15	to	to	ADP
easat-3855	333	16	variability	variability	NOUN
easat-3855	333	17	across	across	ADP
easat-3855	333	18	regions	region	NOUN
easat-3855	333	19	and	and	CCONJ
easat-3855	333	20	industries	industry	NOUN
easat-3855	333	21	.	.	PUNCT
easat-3855	334	1	alternative	alternative	ADJ
easat-3855	334	2	scenarios	scenario	NOUN
easat-3855	334	3	could	could	AUX
easat-3855	334	4	produce	produce	VERB
easat-3855	334	5	dissimilar	dissimilar	ADJ
easat-3855	334	6	outcomes	outcome	NOUN
easat-3855	334	7	.	.	PUNCT
easat-3855	335	1	8	8	X
easat-3855	335	2	.	.	X
easat-3855	336	1	future	future	ADJ
easat-3855	336	2	research	research	NOUN
easat-3855	336	3	directions	direction	NOUN
easat-3855	336	4	•	•	ADP
easat-3855	336	5	qualitative	qualitative	ADJ
easat-3855	336	6	analysis	analysis	NOUN
easat-3855	336	7	:	:	PUNCT
easat-3855	336	8	future	future	ADJ
easat-3855	336	9	research	research	NOUN
easat-3855	336	10	should	should	AUX
easat-3855	336	11	complement	complement	VERB
easat-3855	336	12	the	the	DET
easat-3855	336	13	quantitative	quantitative	ADJ
easat-3855	336	14	analysis	analysis	NOUN
easat-3855	336	15	with	with	ADP
easat-3855	336	16	in	in	ADP
easat-3855	336	17	-	-	PUNCT
easat-3855	336	18	depth	depth	NOUN
easat-3855	336	19	interviews	interview	NOUN
easat-3855	336	20	of	of	ADP
easat-3855	336	21	financial	financial	ADJ
easat-3855	336	22	experts	expert	NOUN
easat-3855	336	23	and	and	CCONJ
easat-3855	336	24	executives	executive	NOUN
easat-3855	336	25	to	to	PART
easat-3855	336	26	develop	develop	VERB
easat-3855	336	27	a	a	DET
easat-3855	336	28	richer	rich	ADJ
easat-3855	336	29	understanding	understanding	NOUN
easat-3855	336	30	of	of	ADP
easat-3855	336	31	how	how	SCONJ
easat-3855	336	32	interest	interest	NOUN
easat-3855	336	33	rate	rate	NOUN
easat-3855	336	34	changes	change	NOUN
easat-3855	336	35	truly	truly	ADV
easat-3855	336	36	impact	impact	VERB
easat-3855	336	37	their	their	PRON
easat-3855	336	38	institutions	institution	NOUN
easat-3855	336	39	.	.	PUNCT
easat-3855	337	1	•	•	NUM
easat-3855	337	2	longitudinal	longitudinal	ADJ
easat-3855	337	3	perspectives	perspective	NOUN
easat-3855	337	4	:	:	PUNCT
easat-3855	337	5	long	long	ADJ
easat-3855	337	6	-	-	PUNCT
easat-3855	337	7	term	term	NOUN
easat-3855	337	8	studies	study	NOUN
easat-3855	337	9	monitoring	monitor	VERB
easat-3855	337	10	key	key	ADJ
easat-3855	337	11	metrics	metric	NOUN
easat-3855	337	12	and	and	CCONJ
easat-3855	337	13	interest	interest	NOUN
easat-3855	337	14	rates	rate	NOUN
easat-3855	337	15	over	over	ADP
easat-3855	337	16	an	an	DET
easat-3855	337	17	extended	extended	ADJ
easat-3855	337	18	time	time	NOUN
easat-3855	337	19	period	period	NOUN
easat-3855	337	20	could	could	AUX
easat-3855	337	21	uncover	uncover	VERB
easat-3855	337	22	subtle	subtle	ADJ
easat-3855	337	23	shifts	shift	NOUN
easat-3855	337	24	and	and	CCONJ
easat-3855	337	25	reveal	reveal	VERB
easat-3855	337	26	nuanced	nuanced	ADJ
easat-3855	337	27	relationships	relationship	NOUN
easat-3855	337	28	between	between	ADP
easat-3855	337	29	economic	economic	ADJ
easat-3855	337	30	conditions	condition	NOUN
easat-3855	337	31	and	and	CCONJ
easat-3855	337	32	financial	financial	ADJ
easat-3855	337	33	performance	performance	NOUN
easat-3855	337	34	.	.	PUNCT
easat-3855	338	1	•	•	NUM
easat-3855	338	2	international	international	ADJ
easat-3855	338	3	context	context	NOUN
easat-3855	338	4	:	:	PUNCT
easat-3855	338	5	comparative	comparative	ADJ
easat-3855	338	6	analyses	analysis	NOUN
easat-3855	338	7	reviewing	review	VERB
easat-3855	338	8	iraq	iraq	PROPN
easat-3855	338	9	alongside	alongside	ADP
easat-3855	338	10	various	various	ADJ
easat-3855	338	11	other	other	ADJ
easat-3855	338	12	nations	nation	NOUN
easat-3855	338	13	may	may	AUX
easat-3855	338	14	identify	identify	VERB
easat-3855	338	15	universal	universal	ADJ
easat-3855	338	16	themes	theme	NOUN
easat-3855	338	17	but	but	CCONJ
easat-3855	338	18	also	also	ADV
easat-3855	338	19	isolate	isolate	VERB
easat-3855	338	20	iraq	iraq	PROPN
easat-3855	338	21	's	's	PART
easat-3855	338	22	distinctive	distinctive	ADJ
easat-3855	338	23	dynamics	dynamic	NOUN
easat-3855	338	24	,	,	PUNCT
easat-3855	338	25	thereby	thereby	ADV
easat-3855	338	26	informing	inform	VERB
easat-3855	338	27	locally	locally	ADV
easat-3855	338	28	sensitive	sensitive	ADJ
easat-3855	338	29	strategies	strategy	NOUN
easat-3855	338	30	to	to	PART
easat-3855	338	31	mitigate	mitigate	VERB
easat-3855	338	32	risks	risk	NOUN
easat-3855	338	33	and	and	CCONJ
easat-3855	338	34	maximize	maximize	VERB
easat-3855	338	35	rewards	reward	NOUN
easat-3855	338	36	accompanying	accompany	VERB
easat-3855	338	37	fluctuations	fluctuation	NOUN
easat-3855	338	38	in	in	ADP
easat-3855	338	39	borrowing	borrowing	NOUN
easat-3855	338	40	costs	cost	NOUN
easat-3855	338	41	.	.	PUNCT
easat-3855	339	1	in	in	ADP
easat-3855	339	2	conclusion	conclusion	NOUN
easat-3855	339	3	,	,	PUNCT
easat-3855	339	4	this	this	DET
easat-3855	339	5	research	research	NOUN
easat-3855	339	6	emphasizes	emphasize	VERB
easat-3855	339	7	on	on	ADP
easat-3855	339	8	the	the	DET
easat-3855	339	9	intricate	intricate	ADJ
easat-3855	339	10	interplay	interplay	NOUN
easat-3855	339	11	between	between	ADP
easat-3855	339	12	macroeconomic	macroeconomic	ADJ
easat-3855	339	13	shifts	shift	NOUN
easat-3855	339	14	and	and	CCONJ
easat-3855	339	15	indicators	indicator	NOUN
easat-3855	339	16	of	of	ADP
easat-3855	339	17	fiscal	fiscal	ADJ
easat-3855	339	18	health	health	NOUN
easat-3855	339	19	within	within	ADP
easat-3855	339	20	iraq	iraq	PROPN
easat-3855	339	21	's	's	PART
easat-3855	339	22	financial	financial	ADJ
easat-3855	339	23	sector	sector	NOUN
easat-3855	339	24	.	.	PUNCT
easat-3855	340	1	policymakers	policymaker	NOUN
easat-3855	340	2	,	,	PUNCT
easat-3855	340	3	firms	firm	NOUN
easat-3855	340	4	,	,	PUNCT
easat-3855	340	5	and	and	CCONJ
easat-3855	340	6	academics	academic	NOUN
easat-3855	340	7	stand	stand	VERB
easat-3855	340	8	to	to	PART
easat-3855	340	9	benefit	benefit	VERB
easat-3855	340	10	from	from	ADP
easat-3855	340	11	the	the	DET
easat-3855	340	12	insights	insight	NOUN
easat-3855	340	13	gained	gain	VERB
easat-3855	340	14	regarding	regard	VERB
easat-3855	340	15	how	how	SCONJ
easat-3855	340	16	to	to	PART
easat-3855	340	17	effectively	effectively	ADV
easat-3855	340	18	navigate	navigate	VERB
easat-3855	340	19	and	and	CCONJ
easat-3855	340	20	leverage	leverage	VERB
easat-3855	340	21	the	the	DET
easat-3855	340	22	way	way	NOUN
easat-3855	340	23	interest	interest	NOUN
easat-3855	340	24	level	level	NOUN
easat-3855	340	25	fluctuations	fluctuation	NOUN
easat-3855	340	26	reverberate	reverberate	VERB
easat-3855	340	27	through	through	ADP
easat-3855	340	28	industry	industry	NOUN
easat-3855	340	29	bottom	bottom	NOUN
easat-3855	340	30	lines	line	NOUN
easat-3855	340	31	and	and	CCONJ
easat-3855	340	32	risk	risk	NOUN
easat-3855	340	33	profiles	profile	NOUN
easat-3855	340	34	.	.	PUNCT
easat-3855	341	1	continuous	continuous	ADJ
easat-3855	341	2	reevaluation	reevaluation	NOUN
easat-3855	341	3	promises	promise	VERB
easat-3855	341	4	to	to	PART
easat-3855	341	5	strengthen	strengthen	VERB
easat-3855	341	6	resilience	resilience	NOUN
easat-3855	341	7	amid	amid	ADP
easat-3855	341	8	unstable	unstable	ADJ
easat-3855	341	9	environs	environ	NOUN
easat-3855	341	10	.	.	PUNCT
easat-3855	342	1	copyright	copyright	NOUN
easat-3855	342	2	:	:	PUNCT
easat-3855	342	3	©	©	PROPN
easat-3855	342	4	2024	2024	NUM
easat-3855	342	5	by	by	ADP
easat-3855	342	6	the	the	DET
easat-3855	342	7	authors	author	NOUN
easat-3855	342	8	.	.	PUNCT
easat-3855	343	1	this	this	DET
easat-3855	343	2	article	article	NOUN
easat-3855	343	3	is	be	AUX
easat-3855	343	4	an	an	DET
easat-3855	343	5	open	open	ADJ
easat-3855	343	6	access	access	NOUN
easat-3855	343	7	article	article	NOUN
easat-3855	343	8	distributed	distribute	VERB
easat-3855	343	9	under	under	ADP
easat-3855	343	10	the	the	DET
easat-3855	343	11	terms	term	NOUN
easat-3855	343	12	and	and	CCONJ
easat-3855	343	13	conditions	condition	NOUN
easat-3855	343	14	of	of	ADP
easat-3855	343	15	the	the	DET
easat-3855	343	16	creative	creative	ADJ
easat-3855	343	17	commons	common	NOUN
easat-3855	343	18	attribution	attribution	NOUN
easat-3855	343	19	(	(	PUNCT
easat-3855	343	20	cc	cc	NOUN
easat-3855	343	21	by	by	ADP
easat-3855	343	22	)	)	PUNCT
easat-3855	343	23	license	license	NOUN
easat-3855	343	24	(	(	PUNCT
easat-3855	343	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3855	343	26	)	)	PUNCT
easat-3855	343	27	.	.	PUNCT
easat-3855	344	1	references	reference	NOUN
easat-3855	344	2	[	[	X
easat-3855	344	3	1	1	NUM
easat-3855	344	4	]	]	PUNCT
easat-3855	344	5	alkebsee	alkebsee	NOUN
easat-3855	344	6	,	,	PUNCT
easat-3855	344	7	r.	r.	PROPN
easat-3855	344	8	,	,	PUNCT
easat-3855	344	9	alhebry	alhebry	PROPN
easat-3855	344	10	,	,	PUNCT
easat-3855	344	11	a.	a.	NOUN
easat-3855	344	12	a.	a.	PROPN
easat-3855	344	13	,	,	PUNCT
easat-3855	344	14	&	&	CCONJ
easat-3855	344	15	tian	tian	PROPN
easat-3855	344	16	,	,	PUNCT
easat-3855	344	17	g.	g.	PROPN
easat-3855	344	18	(	(	PUNCT
easat-3855	344	19	2022	2022	NUM
easat-3855	344	20	)	)	PUNCT
easat-3855	344	21	.	.	PUNCT
easat-3855	345	1	whose	whose	DET
easat-3855	345	2	cash	cash	NOUN
easat-3855	345	3	compensation	compensation	NOUN
easat-3855	345	4	has	have	VERB
easat-3855	345	5	more	more	ADJ
easat-3855	345	6	influence	influence	NOUN
easat-3855	345	7	on	on	ADP
easat-3855	345	8	real	real	ADJ
easat-3855	345	9	earnings	earning	NOUN
easat-3855	345	10	management	management	NOUN
easat-3855	345	11	,	,	PUNCT
easat-3855	345	12	ceos	ceos	NOUN
easat-3855	345	13	or	or	CCONJ
easat-3855	345	14	cfos	cfos	PROPN
easat-3855	345	15	?	?	PUNCT
easat-3855	346	1	journal	journal	NOUN
easat-3855	346	2	of	of	ADP
easat-3855	346	3	accounting	account	VERB
easat-3855	346	4	in	in	ADP
easat-3855	346	5	emerging	emerge	VERB
easat-3855	346	6	economies	economy	NOUN
easat-3855	346	7	,	,	PUNCT
easat-3855	346	8	12(1	12(1	NUM
easat-3855	346	9	)	)	PUNCT
easat-3855	346	10	,	,	PUNCT
easat-3855	346	11	187	187	NUM
easat-3855	346	12	-	-	SYM
easat-3855	346	13	210	210	NUM
easat-3855	346	14	.	.	PUNCT
easat-3855	347	1	[	[	X
easat-3855	347	2	2	2	NUM
easat-3855	347	3	]	]	PUNCT
easat-3855	347	4	almarayeh	almarayeh	NOUN
easat-3855	347	5	,	,	PUNCT
easat-3855	347	6	t.	t.	PROPN
easat-3855	347	7	s.	s.	PROPN
easat-3855	347	8	,	,	PUNCT
easat-3855	347	9	aibar	aibar	NOUN
easat-3855	347	10	-	-	PUNCT
easat-3855	347	11	guzmán	guzmán	NOUN
easat-3855	347	12	,	,	PUNCT
easat-3855	347	13	b.	b.	PROPN
easat-3855	347	14	,	,	PUNCT
easat-3855	347	15	&	&	CCONJ
easat-3855	347	16	abdullatif	abdullatif	PROPN
easat-3855	347	17	,	,	PUNCT
easat-3855	347	18	m.	m.	NOUN
easat-3855	347	19	(	(	PUNCT
easat-3855	347	20	2020	2020	NUM
easat-3855	347	21	)	)	PUNCT
easat-3855	347	22	.	.	PUNCT
easat-3855	348	1	does	do	AUX
easat-3855	348	2	audit	audit	VERB
easat-3855	348	3	quality	quality	NOUN
easat-3855	348	4	influence	influence	NOUN
easat-3855	348	5	earnings	earning	NOUN
easat-3855	348	6	management	management	NOUN
easat-3855	348	7	in	in	ADP
easat-3855	348	8	emerging	emerge	VERB
easat-3855	348	9	markets	market	NOUN
easat-3855	348	10	?	?	PUNCT
easat-3855	349	1	evidence	evidence	NOUN
easat-3855	349	2	from	from	ADP
easat-3855	349	3	jordan	jordan	PROPN
easat-3855	349	4	:	:	PUNCT
easat-3855	349	5	¿	¿	X
easat-3855	349	6	influye	influye	PROPN
easat-3855	349	7	la	la	X
easat-3855	349	8	calidad	calidad	PROPN
easat-3855	349	9	de	de	X
easat-3855	349	10	la	la	PROPN
easat-3855	349	11	auditoría	auditoría	VERB
easat-3855	349	12	en	en	PROPN
easat-3855	349	13	la	la	PROPN
easat-3855	349	14	gestión	gestión	PROPN
easat-3855	349	15	de	de	X
easat-3855	349	16	resultados	resultados	X
easat-3855	349	17	en	en	ADP
easat-3855	349	18	los	los	PROPN
easat-3855	349	19	mercados	mercados	PROPN
easat-3855	349	20	emergentes	emergente	NOUN
easat-3855	349	21	?	?	PUNCT
easat-3855	350	1	evidencia	evidencia	PROPN
easat-3855	350	2	de	de	PROPN
easat-3855	350	3	jordania	jordania	PROPN
easat-3855	350	4	.	.	PUNCT
easat-3855	351	1	revista	revista	PROPN
easat-3855	351	2	de	de	PROPN
easat-3855	351	3	contabilidad	contabilidad	PROPN
easat-3855	351	4	-	-	PROPN
easat-3855	351	5	spanish	spanish	ADJ
easat-3855	351	6	accounting	accounting	NOUN
easat-3855	351	7	review	review	PROPN
easat-3855	351	8	,	,	PUNCT
easat-3855	351	9	23(1	23(1	NOUN
easat-3855	351	10	)	)	PUNCT
easat-3855	351	11	,	,	PUNCT
easat-3855	351	12	64	64	NUM
easat-3855	351	13	-	-	SYM
easat-3855	351	14	74	74	NUM
easat-3855	351	15	.	.	PUNCT
easat-3855	352	1	[	[	X
easat-3855	352	2	3	3	NUM
easat-3855	352	3	]	]	X
easat-3855	352	4	anderson	anderson	PROPN
easat-3855	352	5	,	,	PUNCT
easat-3855	352	6	m.	m.	NOUN
easat-3855	352	7	,	,	PUNCT
easat-3855	352	8	hyun	hyun	PROPN
easat-3855	352	9	,	,	PUNCT
easat-3855	352	10	s.	s.	PROPN
easat-3855	352	11	,	,	PUNCT
easat-3855	352	12	&	&	CCONJ
easat-3855	352	13	warsame	warsame	PROPN
easat-3855	352	14	,	,	PUNCT
easat-3855	352	15	h.	h.	PROPN
easat-3855	352	16	(	(	PUNCT
easat-3855	352	17	2024	2024	NUM
easat-3855	352	18	)	)	PUNCT
easat-3855	352	19	.	.	PUNCT
easat-3855	353	1	corporate	corporate	ADJ
easat-3855	353	2	social	social	ADJ
easat-3855	353	3	responsibility	responsibility	NOUN
easat-3855	353	4	,	,	PUNCT
easat-3855	353	5	earnings	earning	NOUN
easat-3855	353	6	management	management	NOUN
easat-3855	353	7	and	and	CCONJ
easat-3855	353	8	firm	firm	ADJ
easat-3855	353	9	performance	performance	NOUN
easat-3855	353	10	:	:	PUNCT
easat-3855	353	11	evidence	evidence	NOUN
easat-3855	353	12	from	from	ADP
easat-3855	353	13	panel	panel	NOUN
easat-3855	353	14	var	var	PROPN
easat-3855	353	15	estimation	estimation	NOUN
easat-3855	353	16	.	.	PUNCT
easat-3855	354	1	review	review	NOUN
easat-3855	354	2	of	of	ADP
easat-3855	354	3	quantitative	quantitative	ADJ
easat-3855	354	4	finance	finance	NOUN
easat-3855	354	5	and	and	CCONJ
easat-3855	354	6	accounting	accounting	NOUN
easat-3855	354	7	,	,	PUNCT
easat-3855	354	8	62(1	62(1	NOUN
easat-3855	354	9	)	)	PUNCT
easat-3855	354	10	,	,	PUNCT
easat-3855	354	11	341	341	NUM
easat-3855	354	12	-	-	SYM
easat-3855	354	13	364	364	NUM
easat-3855	354	14	.	.	PUNCT
easat-3855	355	1	[	[	X
easat-3855	355	2	4	4	NUM
easat-3855	355	3	]	]	X
easat-3855	355	4	bouaziz	bouaziz	PROPN
easat-3855	355	5	,	,	PUNCT
easat-3855	355	6	d.	d.	PROPN
easat-3855	355	7	,	,	PUNCT
easat-3855	355	8	salhi	salhi	NOUN
easat-3855	355	9	,	,	PUNCT
easat-3855	355	10	b.	b.	PROPN
easat-3855	355	11	,	,	PUNCT
easat-3855	355	12	&	&	CCONJ
easat-3855	355	13	jarboui	jarboui	PROPN
easat-3855	355	14	,	,	PUNCT
easat-3855	355	15	a.	a.	NOUN
easat-3855	355	16	(	(	PUNCT
easat-3855	355	17	2020	2020	NUM
easat-3855	355	18	)	)	PUNCT
easat-3855	355	19	.	.	PUNCT
easat-3855	356	1	ceo	ceo	NOUN
easat-3855	356	2	characteristics	characteristic	NOUN
easat-3855	356	3	and	and	CCONJ
easat-3855	356	4	earnings	earning	NOUN
easat-3855	356	5	management	management	NOUN
easat-3855	356	6	:	:	PUNCT
easat-3855	356	7	empirical	empirical	ADJ
easat-3855	356	8	evidence	evidence	NOUN
easat-3855	356	9	from	from	ADP
easat-3855	356	10	france	france	PROPN
easat-3855	356	11	.	.	PUNCT
easat-3855	357	1	journal	journal	PROPN
easat-3855	357	2	of	of	ADP
easat-3855	357	3	financial	financial	ADJ
easat-3855	357	4	reporting	reporting	NOUN
easat-3855	357	5	and	and	CCONJ
easat-3855	357	6	accounting	accounting	NOUN
easat-3855	357	7	,	,	PUNCT
easat-3855	357	8	18(1	18(1	NUM
easat-3855	357	9	)	)	PUNCT
easat-3855	357	10	,	,	PUNCT
easat-3855	357	11	77	77	NUM
easat-3855	357	12	-	-	SYM
easat-3855	357	13	110	110	NUM
easat-3855	357	14	.	.	PUNCT
easat-3855	358	1	[	[	X
easat-3855	358	2	5	5	NUM
easat-3855	358	3	]	]	X
easat-3855	358	4	brei	brei	ADJ
easat-3855	358	5	,	,	PUNCT
easat-3855	358	6	m.	m.	NOUN
easat-3855	358	7	,	,	PUNCT
easat-3855	358	8	borio	borio	PROPN
easat-3855	358	9	,	,	PUNCT
easat-3855	358	10	c.	c.	PROPN
easat-3855	358	11	,	,	PUNCT
easat-3855	358	12	&	&	CCONJ
easat-3855	358	13	gambacorta	gambacorta	PROPN
easat-3855	358	14	,	,	PUNCT
easat-3855	358	15	l.	l.	PROPN
easat-3855	358	16	(	(	PUNCT
easat-3855	358	17	2020	2020	NUM
easat-3855	358	18	)	)	PUNCT
easat-3855	358	19	.	.	PUNCT
easat-3855	359	1	bank	bank	NOUN
easat-3855	359	2	intermediation	intermediation	NOUN
easat-3855	359	3	activity	activity	NOUN
easat-3855	359	4	in	in	ADP
easat-3855	359	5	a	a	DET
easat-3855	359	6	low‐interest‐rate	low‐interest‐rate	ADJ
easat-3855	359	7	environment	environment	NOUN
easat-3855	359	8	.	.	PUNCT
easat-3855	360	1	economic	economic	ADJ
easat-3855	360	2	notes	note	NOUN
easat-3855	360	3	,	,	PUNCT
easat-3855	360	4	49(2	49(2	NUM
easat-3855	360	5	)	)	PUNCT
easat-3855	360	6	,	,	PUNCT
easat-3855	360	7	e12164	e12164	NOUN
easat-3855	360	8	.	.	PUNCT
easat-3855	361	1	[	[	X
easat-3855	361	2	6	6	NUM
easat-3855	361	3	]	]	PUNCT
easat-3855	361	4	buchholz	buchholz	PROPN
easat-3855	361	5	,	,	PUNCT
easat-3855	361	6	f.	f.	PROPN
easat-3855	361	7	,	,	PUNCT
easat-3855	361	8	lopatta	lopatta	NOUN
easat-3855	361	9	,	,	PUNCT
easat-3855	361	10	k.	k.	PROPN
easat-3855	361	11	,	,	PUNCT
easat-3855	361	12	&	&	CCONJ
easat-3855	361	13	maas	maas	PROPN
easat-3855	361	14	,	,	PUNCT
easat-3855	361	15	k.	k.	PROPN
easat-3855	361	16	(	(	PUNCT
easat-3855	361	17	2020	2020	NUM
easat-3855	361	18	)	)	PUNCT
easat-3855	361	19	.	.	PUNCT
easat-3855	362	1	the	the	DET
easat-3855	362	2	deliberate	deliberate	ADJ
easat-3855	362	3	engagement	engagement	NOUN
easat-3855	362	4	of	of	ADP
easat-3855	362	5	narcissistic	narcissistic	ADJ
easat-3855	362	6	ceos	ceos	NOUN
easat-3855	362	7	in	in	ADP
easat-3855	362	8	earnings	earning	NOUN
easat-3855	362	9	management	management	NOUN
easat-3855	362	10	.	.	PUNCT
easat-3855	363	1	journal	journal	PROPN
easat-3855	363	2	of	of	ADP
easat-3855	363	3	business	business	NOUN
easat-3855	363	4	ethics	ethic	NOUN
easat-3855	363	5	,	,	PUNCT
easat-3855	363	6	167	167	NUM
easat-3855	363	7	,	,	PUNCT
easat-3855	363	8	663	663	NUM
easat-3855	363	9	-	-	SYM
easat-3855	363	10	686	686	NUM
easat-3855	363	11	.	.	PUNCT
easat-3855	364	1	[	[	X
easat-3855	364	2	7	7	NUM
easat-3855	364	3	]	]	X
easat-3855	364	4	chen	chen	PROPN
easat-3855	364	5	,	,	PUNCT
easat-3855	364	6	x.	x.	PROPN
easat-3855	364	7	,	,	PUNCT
easat-3855	364	8	owen	owen	PROPN
easat-3855	364	9	,	,	PUNCT
easat-3855	364	10	z.	z.	PROPN
easat-3855	364	11	,	,	PUNCT
easat-3855	364	12	pixton	pixton	PROPN
easat-3855	364	13	,	,	PUNCT
easat-3855	364	14	c.	c.	PROPN
easat-3855	364	15	,	,	PUNCT
easat-3855	364	16	&	&	CCONJ
easat-3855	364	17	simchi	simchi	PROPN
easat-3855	364	18	-	-	PUNCT
easat-3855	364	19	levi	levi	PROPN
easat-3855	364	20	,	,	PUNCT
easat-3855	364	21	d.	d.	PROPN
easat-3855	364	22	(	(	PUNCT
easat-3855	364	23	2022	2022	NUM
easat-3855	364	24	)	)	PUNCT
easat-3855	364	25	.	.	PUNCT
easat-3855	365	1	a	a	DET
easat-3855	365	2	statistical	statistical	ADJ
easat-3855	365	3	learning	learning	NOUN
easat-3855	365	4	approach	approach	NOUN
easat-3855	365	5	to	to	ADP
easat-3855	365	6	personalization	personalization	NOUN
easat-3855	365	7	in	in	ADP
easat-3855	365	8	revenue	revenue	NOUN
easat-3855	365	9	management	management	NOUN
easat-3855	365	10	.	.	PUNCT
easat-3855	366	1	management	management	NOUN
easat-3855	366	2	science	science	PROPN
easat-3855	366	3	,	,	PUNCT
easat-3855	366	4	68(3	68(3	PROPN
easat-3855	366	5	)	)	PUNCT
easat-3855	366	6	,	,	PUNCT
easat-3855	366	7	1923	1923	NUM
easat-3855	366	8	-	-	SYM
easat-3855	366	9	1937	1937	NUM
easat-3855	366	10	.	.	PUNCT
easat-3855	367	1	[	[	X
easat-3855	367	2	8	8	NUM
easat-3855	367	3	]	]	X
easat-3855	367	4	cunningham	cunningham	PROPN
easat-3855	367	5	,	,	PUNCT
easat-3855	367	6	l.	l.	PROPN
easat-3855	367	7	m.	m.	PROPN
easat-3855	367	8	,	,	PUNCT
easat-3855	367	9	johnson	johnson	PROPN
easat-3855	367	10	,	,	PUNCT
easat-3855	367	11	b.	b.	PROPN
easat-3855	367	12	a.	a.	PROPN
easat-3855	367	13	,	,	PUNCT
easat-3855	367	14	johnson	johnson	PROPN
easat-3855	367	15	,	,	PUNCT
easat-3855	367	16	e.	e.	PROPN
easat-3855	367	17	s.	s.	PROPN
easat-3855	367	18	,	,	PUNCT
easat-3855	367	19	&	&	CCONJ
easat-3855	367	20	lisic	lisic	PROPN
easat-3855	367	21	,	,	PUNCT
easat-3855	367	22	l.	l.	PROPN
easat-3855	367	23	l.	l.	PROPN
easat-3855	367	24	(	(	PUNCT
easat-3855	367	25	2020	2020	NUM
easat-3855	367	26	)	)	PUNCT
easat-3855	367	27	.	.	PUNCT
easat-3855	368	1	the	the	DET
easat-3855	368	2	switch‐up	switch‐up	NOUN
easat-3855	368	3	:	:	PUNCT
easat-3855	368	4	an	an	DET
easat-3855	368	5	examination	examination	NOUN
easat-3855	368	6	of	of	ADP
easat-3855	368	7	changes	change	NOUN
easat-3855	368	8	in	in	ADP
easat-3855	368	9	earnings	earning	NOUN
easat-3855	368	10	management	management	NOUN
easat-3855	368	11	after	after	ADP
easat-3855	368	12	receiving	receive	VERB
easat-3855	368	13	sec	sec	PROPN
easat-3855	368	14	comment	comment	NOUN
easat-3855	368	15	letters	letter	NOUN
easat-3855	368	16	.	.	PUNCT
easat-3855	369	1	contemporary	contemporary	ADJ
easat-3855	369	2	accounting	accounting	PROPN
easat-3855	369	3	research	research	PROPN
easat-3855	369	4	,	,	PUNCT
easat-3855	369	5	37(2	37(2	PROPN
easat-3855	369	6	)	)	PUNCT
easat-3855	369	7	,	,	PUNCT
easat-3855	369	8	917	917	NUM
easat-3855	369	9	-	-	SYM
easat-3855	369	10	944	944	NUM
easat-3855	369	11	.	.	PUNCT
easat-3855	370	1	[	[	X
easat-3855	370	2	9	9	NUM
easat-3855	370	3	]	]	X
easat-3855	370	4	demerjian	demerjian	ADJ
easat-3855	370	5	,	,	PUNCT
easat-3855	370	6	p.	p.	PROPN
easat-3855	370	7	,	,	PUNCT
easat-3855	370	8	lewis	lewis	PROPN
easat-3855	370	9	-	-	PUNCT
easat-3855	370	10	western	western	ADJ
easat-3855	370	11	,	,	PUNCT
easat-3855	370	12	m.	m.	NOUN
easat-3855	370	13	,	,	PUNCT
easat-3855	370	14	&	&	CCONJ
easat-3855	370	15	mcvay	mcvay	PROPN
easat-3855	370	16	,	,	PUNCT
easat-3855	370	17	s.	s.	PROPN
easat-3855	370	18	(	(	PUNCT
easat-3855	370	19	2020	2020	NUM
easat-3855	370	20	)	)	PUNCT
easat-3855	370	21	.	.	PUNCT
easat-3855	371	1	how	how	SCONJ
easat-3855	371	2	does	do	AUX
easat-3855	371	3	intentional	intentional	ADJ
easat-3855	371	4	earnings	earning	NOUN
easat-3855	371	5	smoothing	smoothing	NOUN
easat-3855	371	6	vary	vary	VERB
easat-3855	371	7	with	with	ADP
easat-3855	371	8	managerial	managerial	ADJ
easat-3855	371	9	ability	ability	NOUN
easat-3855	371	10	?	?	PUNCT
easat-3855	372	1	journal	journal	NOUN
easat-3855	372	2	of	of	ADP
easat-3855	372	3	accounting	accounting	NOUN
easat-3855	372	4	,	,	PUNCT
easat-3855	372	5	auditing	auditing	NOUN
easat-3855	372	6	&	&	CCONJ
easat-3855	372	7	finance	finance	PROPN
easat-3855	372	8	,	,	PUNCT
easat-3855	372	9	35(2	35(2	NUM
easat-3855	372	10	)	)	PUNCT
easat-3855	372	11	,	,	PUNCT
easat-3855	372	12	406	406	NUM
easat-3855	372	13	-	-	SYM
easat-3855	372	14	437	437	NUM
easat-3855	372	15	.	.	PUNCT
easat-3855	373	1	[	[	X
easat-3855	373	2	10	10	NUM
easat-3855	373	3	]	]	PUNCT
easat-3855	373	4	efuntade	efuntade	NOUN
easat-3855	373	5	,	,	PUNCT
easat-3855	373	6	a.	a.	NOUN
easat-3855	373	7	o.	o.	PROPN
easat-3855	373	8	,	,	PUNCT
easat-3855	373	9	&	&	CCONJ
easat-3855	373	10	akinola	akinola	PROPN
easat-3855	373	11	,	,	PUNCT
easat-3855	373	12	a.	a.	PROPN
easat-3855	373	13	o.	o.	PROPN
easat-3855	373	14	(	(	PUNCT
easat-3855	373	15	2020	2020	NUM
easat-3855	373	16	)	)	PUNCT
easat-3855	373	17	.	.	PUNCT
easat-3855	374	1	firm	firm	ADJ
easat-3855	374	2	characteristics	characteristic	NOUN
easat-3855	374	3	and	and	CCONJ
easat-3855	374	4	financial	financial	ADJ
easat-3855	374	5	performance	performance	NOUN
easat-3855	374	6	in	in	ADP
easat-3855	374	7	quoted	quote	VERB
easat-3855	374	8	manufacturing	manufacturing	NOUN
easat-3855	374	9	companies	company	NOUN
easat-3855	374	10	in	in	ADP
easat-3855	374	11	nigeria	nigeria	PROPN
easat-3855	374	12	.	.	PUNCT
easat-3855	375	1	international	international	ADJ
easat-3855	375	2	journal	journal	PROPN
easat-3855	375	3	of	of	ADP
easat-3855	375	4	business	business	NOUN
easat-3855	375	5	and	and	CCONJ
easat-3855	375	6	finance	finance	NOUN
easat-3855	375	7	management	management	NOUN
easat-3855	375	8	research	research	NOUN
easat-3855	375	9	,	,	PUNCT
easat-3855	375	10	7(1	7(1	NUM
easat-3855	375	11	)	)	PUNCT
easat-3855	375	12	,	,	PUNCT
easat-3855	375	13	25	25	NUM
easat-3855	375	14	-	-	SYM
easat-3855	375	15	32	32	NUM
easat-3855	375	16	.	.	PUNCT
easat-3855	376	1	[	[	X
easat-3855	376	2	11	11	NUM
easat-3855	376	3	]	]	X
easat-3855	376	4	el	el	PROPN
easat-3855	376	5	diri	diri	PROPN
easat-3855	376	6	,	,	PUNCT
easat-3855	376	7	m.	m.	NOUN
easat-3855	376	8	,	,	PUNCT
easat-3855	376	9	lambrinoudakis	lambrinoudakis	PROPN
easat-3855	376	10	,	,	PUNCT
easat-3855	376	11	c.	c.	NOUN
easat-3855	376	12	,	,	PUNCT
easat-3855	376	13	&	&	CCONJ
easat-3855	376	14	alhadab	alhadab	PROPN
easat-3855	376	15	,	,	PUNCT
easat-3855	376	16	m.	m.	NOUN
easat-3855	376	17	(	(	PUNCT
easat-3855	376	18	2020	2020	NUM
easat-3855	376	19	)	)	PUNCT
easat-3855	376	20	.	.	PUNCT
easat-3855	377	1	corporate	corporate	ADJ
easat-3855	377	2	governance	governance	NOUN
easat-3855	377	3	and	and	CCONJ
easat-3855	377	4	earnings	earning	NOUN
easat-3855	377	5	management	management	NOUN
easat-3855	377	6	in	in	ADP
easat-3855	377	7	concentrated	concentrated	ADJ
easat-3855	377	8	markets	market	NOUN
easat-3855	377	9	.	.	PUNCT
easat-3855	378	1	journal	journal	NOUN
easat-3855	378	2	of	of	ADP
easat-3855	378	3	business	business	NOUN
easat-3855	378	4	research	research	NOUN
easat-3855	378	5	,	,	PUNCT
easat-3855	378	6	108	108	NUM
easat-3855	378	7	,	,	PUNCT
easat-3855	378	8	291	291	NUM
easat-3855	378	9	-	-	SYM
easat-3855	378	10	306	306	NUM
easat-3855	378	11	.	.	PUNCT
easat-3855	379	1	[	[	X
easat-3855	379	2	12	12	NUM
easat-3855	379	3	]	]	X
easat-3855	379	4	english	english	PROPN
easat-3855	379	5	,	,	PUNCT
easat-3855	379	6	w.	w.	PROPN
easat-3855	379	7	b.	b.	PROPN
easat-3855	379	8	,	,	PUNCT
easat-3855	379	9	van	van	PROPN
easat-3855	379	10	den	den	PROPN
easat-3855	379	11	heuvel	heuvel	PROPN
easat-3855	379	12	,	,	PUNCT
easat-3855	379	13	s.	s.	PROPN
easat-3855	379	14	j.	j.	PROPN
easat-3855	379	15	,	,	PUNCT
easat-3855	379	16	&	&	CCONJ
easat-3855	379	17	zakrajšek	zakrajšek	PROPN
easat-3855	379	18	,	,	PUNCT
easat-3855	379	19	e.	e.	PROPN
easat-3855	379	20	(	(	PUNCT
easat-3855	379	21	2018	2018	NUM
easat-3855	379	22	)	)	PUNCT
easat-3855	379	23	.	.	PUNCT
easat-3855	380	1	interest	interest	NOUN
easat-3855	380	2	rate	rate	NOUN
easat-3855	380	3	risk	risk	NOUN
easat-3855	380	4	and	and	CCONJ
easat-3855	380	5	bank	bank	NOUN
easat-3855	380	6	equity	equity	NOUN
easat-3855	380	7	valuations	valuation	NOUN
easat-3855	380	8	.	.	PUNCT
easat-3855	381	1	journal	journal	NOUN
easat-3855	381	2	of	of	ADP
easat-3855	381	3	monetary	monetary	ADJ
easat-3855	381	4	economics	economic	NOUN
easat-3855	381	5	,	,	PUNCT
easat-3855	381	6	98	98	NUM
easat-3855	381	7	,	,	PUNCT
easat-3855	381	8	80	80	NUM
easat-3855	381	9	-	-	SYM
easat-3855	381	10	97	97	NUM
easat-3855	381	11	.	.	PUNCT
easat-3855	382	1	[	[	X
easat-3855	382	2	13	13	NUM
easat-3855	382	3	]	]	PUNCT
easat-3855	382	4	garcía	garcía	ADJ
easat-3855	382	5	lara	lara	PROPN
easat-3855	382	6	,	,	PUNCT
easat-3855	382	7	j.	j.	PROPN
easat-3855	382	8	m.	m.	PROPN
easat-3855	382	9	,	,	PUNCT
easat-3855	382	10	garcia	garcia	PROPN
easat-3855	382	11	osma	osma	PROPN
easat-3855	382	12	,	,	PUNCT
easat-3855	382	13	b.	b.	PROPN
easat-3855	382	14	,	,	PUNCT
easat-3855	382	15	&	&	CCONJ
easat-3855	382	16	penalva	penalva	PROPN
easat-3855	382	17	,	,	PUNCT
easat-3855	382	18	f.	f.	PROPN
easat-3855	382	19	(	(	PUNCT
easat-3855	382	20	2019	2019	NUM
easat-3855	382	21	)	)	PUNCT
easat-3855	382	22	.	.	PUNCT
easat-3855	383	1	conditional	conditional	ADJ
easat-3855	383	2	conservatism	conservatism	NOUN
easat-3855	383	3	and	and	CCONJ
easat-3855	383	4	the	the	DET
easat-3855	383	5	limits	limit	NOUN
easat-3855	383	6	to	to	ADP
easat-3855	383	7	earnings	earning	NOUN
easat-3855	383	8	management	management	NOUN
easat-3855	383	9	.	.	PUNCT
easat-3855	384	1	available	available	ADJ
easat-3855	384	2	at	at	ADP
easat-3855	384	3	ssrn	ssrn	NOUN
easat-3855	384	4	2165694	2165694	NUM
easat-3855	384	5	.	.	PUNCT
easat-3855	385	1	[	[	X
easat-3855	385	2	14	14	NUM
easat-3855	385	3	]	]	X
easat-3855	385	4	gerged	gerge	VERB
easat-3855	385	5	,	,	PUNCT
easat-3855	385	6	a.	a.	NOUN
easat-3855	385	7	m.	m.	NOUN
easat-3855	385	8	,	,	PUNCT
easat-3855	385	9	albitar	albitar	PROPN
easat-3855	385	10	,	,	PUNCT
easat-3855	385	11	k.	k.	PROPN
easat-3855	385	12	,	,	PUNCT
easat-3855	385	13	&	&	CCONJ
easat-3855	385	14	al‐haddad	al‐haddad	PROPN
easat-3855	385	15	,	,	PUNCT
easat-3855	385	16	l.	l.	PROPN
easat-3855	385	17	(	(	PUNCT
easat-3855	385	18	2023	2023	NUM
easat-3855	385	19	)	)	PUNCT
easat-3855	385	20	.	.	PUNCT
easat-3855	386	1	corporate	corporate	ADJ
easat-3855	386	2	environmental	environmental	ADJ
easat-3855	386	3	disclosure	disclosure	NOUN
easat-3855	386	4	and	and	CCONJ
easat-3855	386	5	earnings	earning	NOUN
easat-3855	386	6	management	management	NOUN
easat-3855	386	7	—	—	PUNCT
easat-3855	386	8	the	the	DET
easat-3855	386	9	moderating	moderate	VERB
easat-3855	386	10	role	role	NOUN
easat-3855	386	11	of	of	ADP
easat-3855	386	12	corporate	corporate	ADJ
easat-3855	386	13	governance	governance	NOUN
easat-3855	386	14	structures	structure	NOUN
easat-3855	386	15	.	.	PUNCT
easat-3855	387	1	international	international	ADJ
easat-3855	387	2	journal	journal	PROPN
easat-3855	387	3	of	of	ADP
easat-3855	387	4	finance	finance	PROPN
easat-3855	387	5	&	&	CCONJ
easat-3855	387	6	economics	economic	NOUN
easat-3855	387	7	,	,	PUNCT
easat-3855	387	8	28(3	28(3	NUM
easat-3855	387	9	)	)	PUNCT
easat-3855	387	10	,	,	PUNCT
easat-3855	387	11	27892810	27892810	NUM
easat-3855	387	12	.	.	PUNCT
easat-3855	388	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3855	388	2	8681	8681	NUM
easat-3855	388	3	edelweiss	edelweiss	PROPN
easat-3855	388	4	applied	apply	VERB
easat-3855	388	5	science	science	NOUN
easat-3855	388	6	and	and	CCONJ
easat-3855	388	7	technology	technology	NOUN
easat-3855	388	8	issn	issn	PROPN
easat-3855	388	9	:	:	PUNCT
easat-3855	388	10	2576	2576	NUM
easat-3855	388	11	-	-	SYM
easat-3855	388	12	8484	8484	NUM
easat-3855	388	13	vol	vol	NOUN
easat-3855	388	14	.	.	PROPN
easat-3855	388	15	8	8	NUM
easat-3855	388	16	,	,	PUNCT
easat-3855	388	17	no	no	INTJ
easat-3855	388	18	.	.	NOUN
easat-3855	389	1	6	6	NUM
easat-3855	389	2	:	:	SYM
easat-3855	389	3	8667	8667	NUM
easat-3855	389	4	-	-	SYM
easat-3855	389	5	8681	8681	NUM
easat-3855	389	6	,	,	PUNCT
easat-3855	389	7	2024	2024	NUM
easat-3855	389	8	doi	doi	NOUN
easat-3855	389	9	:	:	PUNCT
easat-3855	389	10	10.55214/25768484.v8i6.3855	10.55214/25768484.v8i6.3855	PROPN
easat-3855	389	11	©	©	ADP
easat-3855	389	12	2024	2024	NUM
easat-3855	389	13	by	by	ADP
easat-3855	389	14	the	the	DET
easat-3855	389	15	authors	author	NOUN
easat-3855	389	16	;	;	PUNCT
easat-3855	389	17	licensee	licensee	PROPN
easat-3855	389	18	learning	learning	NOUN
easat-3855	389	19	gate	gate	NOUN
easat-3855	390	1	[	[	X
easat-3855	390	2	15	15	NUM
easat-3855	390	3	]	]	X
easat-3855	390	4	gold	gold	NOUN
easat-3855	390	5	,	,	PUNCT
easat-3855	390	6	a.	a.	NOUN
easat-3855	390	7	,	,	PUNCT
easat-3855	390	8	heilmann	heilmann	PROPN
easat-3855	390	9	,	,	PUNCT
easat-3855	390	10	m.	m.	NOUN
easat-3855	390	11	,	,	PUNCT
easat-3855	390	12	pott	pott	PROPN
easat-3855	390	13	,	,	PUNCT
easat-3855	390	14	c.	c.	PROPN
easat-3855	390	15	,	,	PUNCT
easat-3855	390	16	&	&	CCONJ
easat-3855	390	17	rematzki	rematzki	PROPN
easat-3855	390	18	,	,	PUNCT
easat-3855	390	19	j.	j.	PROPN
easat-3855	390	20	(	(	PUNCT
easat-3855	390	21	2020	2020	NUM
easat-3855	390	22	)	)	PUNCT
easat-3855	390	23	.	.	PUNCT
easat-3855	391	1	do	do	AUX
easat-3855	391	2	key	key	ADJ
easat-3855	391	3	audit	audit	NOUN
easat-3855	391	4	matters	matter	NOUN
easat-3855	391	5	impact	impact	VERB
easat-3855	391	6	financial	financial	ADJ
easat-3855	391	7	reporting	reporting	NOUN
easat-3855	391	8	behavior	behavior	NOUN
easat-3855	391	9	?	?	PUNCT
easat-3855	392	1	international	international	ADJ
easat-3855	392	2	journal	journal	NOUN
easat-3855	392	3	of	of	ADP
easat-3855	392	4	auditing	auditing	NOUN
easat-3855	392	5	,	,	PUNCT
easat-3855	392	6	24(2	24(2	NUM
easat-3855	392	7	)	)	PUNCT
easat-3855	392	8	,	,	PUNCT
easat-3855	392	9	232	232	NUM
easat-3855	392	10	-	-	SYM
easat-3855	392	11	244	244	NUM
easat-3855	392	12	.	.	PUNCT
easat-3855	393	1	[	[	X
easat-3855	393	2	16	16	NUM
easat-3855	393	3	]	]	X
easat-3855	393	4	gonzález	gonzález	PROPN
easat-3855	393	5	,	,	PUNCT
easat-3855	393	6	l.	l.	PROPN
easat-3855	393	7	o.	o.	PROPN
easat-3855	393	8	,	,	PUNCT
easat-3855	393	9	santomil	santomil	PROPN
easat-3855	393	10	,	,	PUNCT
easat-3855	393	11	p.	p.	PROPN
easat-3855	393	12	d.	d.	PROPN
easat-3855	393	13	,	,	PUNCT
easat-3855	393	14	&	&	CCONJ
easat-3855	393	15	herrera	herrera	NOUN
easat-3855	393	16	,	,	PUNCT
easat-3855	393	17	a.	a.	NOUN
easat-3855	393	18	t.	t.	PROPN
easat-3855	393	19	(	(	PUNCT
easat-3855	393	20	2020	2020	NUM
easat-3855	393	21	)	)	PUNCT
easat-3855	393	22	.	.	PUNCT
easat-3855	394	1	the	the	DET
easat-3855	394	2	effect	effect	NOUN
easat-3855	394	3	of	of	ADP
easat-3855	394	4	enterprise	enterprise	NOUN
easat-3855	394	5	risk	risk	NOUN
easat-3855	394	6	management	management	NOUN
easat-3855	394	7	on	on	ADP
easat-3855	394	8	the	the	DET
easat-3855	394	9	risk	risk	NOUN
easat-3855	394	10	and	and	CCONJ
easat-3855	394	11	the	the	DET
easat-3855	394	12	performance	performance	NOUN
easat-3855	394	13	of	of	ADP
easat-3855	394	14	spanish	spanish	ADJ
easat-3855	394	15	listed	list	VERB
easat-3855	394	16	companies	company	NOUN
easat-3855	394	17	.	.	PUNCT
easat-3855	395	1	european	european	ADJ
easat-3855	395	2	research	research	PROPN
easat-3855	395	3	on	on	ADP
easat-3855	395	4	management	management	NOUN
easat-3855	395	5	and	and	CCONJ
easat-3855	395	6	business	business	NOUN
easat-3855	395	7	economics	economic	NOUN
easat-3855	395	8	,	,	PUNCT
easat-3855	395	9	26(3	26(3	NUM
easat-3855	395	10	)	)	PUNCT
easat-3855	395	11	,	,	PUNCT
easat-3855	395	12	111	111	NUM
easat-3855	395	13	-	-	SYM
easat-3855	395	14	120	120	NUM
easat-3855	395	15	.	.	PUNCT
easat-3855	396	1	[	[	X
easat-3855	396	2	17	17	NUM
easat-3855	396	3	]	]	PUNCT
easat-3855	396	4	he	he	PRON
easat-3855	396	5	,	,	PUNCT
easat-3855	396	6	f.	f.	PROPN
easat-3855	396	7	,	,	PUNCT
easat-3855	396	8	ma	ma	PROPN
easat-3855	396	9	,	,	PUNCT
easat-3855	396	10	y.	y.	PROPN
easat-3855	396	11	,	,	PUNCT
easat-3855	396	12	&	&	CCONJ
easat-3855	396	13	zhang	zhang	PROPN
easat-3855	396	14	,	,	PUNCT
easat-3855	396	15	x.	x.	PROPN
easat-3855	396	16	(	(	PUNCT
easat-3855	396	17	2020	2020	NUM
easat-3855	396	18	)	)	PUNCT
easat-3855	396	19	.	.	PUNCT
easat-3855	397	1	how	how	SCONJ
easat-3855	397	2	does	do	AUX
easat-3855	397	3	economic	economic	ADJ
easat-3855	397	4	policy	policy	NOUN
easat-3855	397	5	uncertainty	uncertainty	NOUN
easat-3855	397	6	affect	affect	VERB
easat-3855	397	7	corporate	corporate	ADJ
easat-3855	397	8	innovation?–evidence	innovation?–evidence	NOUN
easat-3855	397	9	from	from	ADP
easat-3855	397	10	china	china	PROPN
easat-3855	397	11	listed	list	VERB
easat-3855	397	12	companies	company	NOUN
easat-3855	397	13	.	.	PUNCT
easat-3855	398	1	international	international	ADJ
easat-3855	398	2	review	review	NOUN
easat-3855	398	3	of	of	ADP
easat-3855	398	4	economics	economics	PROPN
easat-3855	398	5	&	&	CCONJ
easat-3855	398	6	finance	finance	PROPN
easat-3855	398	7	,	,	PUNCT
easat-3855	398	8	67	67	NUM
easat-3855	398	9	,	,	PUNCT
easat-3855	398	10	225	225	NUM
easat-3855	398	11	-	-	SYM
easat-3855	398	12	239	239	NUM
easat-3855	398	13	.	.	PUNCT
easat-3855	399	1	[	[	X
easat-3855	399	2	18	18	NUM
easat-3855	399	3	]	]	X
easat-3855	399	4	huang	huang	PROPN
easat-3855	399	5	,	,	PUNCT
easat-3855	399	6	s.	s.	PROPN
easat-3855	399	7	,	,	PUNCT
easat-3855	399	8	roychowdhury	roychowdhury	PROPN
easat-3855	399	9	,	,	PUNCT
easat-3855	399	10	s.	s.	PROPN
easat-3855	399	11	,	,	PUNCT
easat-3855	399	12	&	&	CCONJ
easat-3855	399	13	sletten	sletten	PROPN
easat-3855	399	14	,	,	PUNCT
easat-3855	399	15	e.	e.	PROPN
easat-3855	399	16	(	(	PUNCT
easat-3855	399	17	2020	2020	NUM
easat-3855	399	18	)	)	PUNCT
easat-3855	399	19	.	.	PUNCT
easat-3855	399	20	does	do	AUX
easat-3855	399	21	litigation	litigation	NOUN
easat-3855	399	22	deter	deter	VERB
easat-3855	399	23	or	or	CCONJ
easat-3855	399	24	encourage	encourage	VERB
easat-3855	399	25	real	real	ADJ
easat-3855	399	26	earnings	earning	NOUN
easat-3855	399	27	management	management	NOUN
easat-3855	399	28	?	?	PUNCT
easat-3855	400	1	the	the	DET
easat-3855	400	2	accounting	accounting	NOUN
easat-3855	400	3	review	review	NOUN
easat-3855	400	4	,	,	PUNCT
easat-3855	400	5	95(3	95(3	NUM
easat-3855	400	6	)	)	PUNCT
easat-3855	400	7	,	,	PUNCT
easat-3855	400	8	251	251	NUM
easat-3855	400	9	-	-	SYM
easat-3855	400	10	278	278	NUM
easat-3855	400	11	.	.	PUNCT
easat-3855	401	1	[	[	X
easat-3855	401	2	19	19	NUM
easat-3855	401	3	]	]	X
easat-3855	401	4	khatib	khatib	PROPN
easat-3855	401	5	,	,	PUNCT
easat-3855	401	6	s.	s.	PROPN
easat-3855	401	7	f.	f.	PROPN
easat-3855	401	8	,	,	PUNCT
easat-3855	401	9	abdullah	abdullah	PROPN
easat-3855	401	10	,	,	PUNCT
easat-3855	401	11	d.	d.	PROPN
easat-3855	401	12	f.	f.	PROPN
easat-3855	401	13	,	,	PUNCT
easat-3855	401	14	elamer	elamer	PROPN
easat-3855	401	15	,	,	PUNCT
easat-3855	401	16	a.	a.	NOUN
easat-3855	401	17	a.	a.	PROPN
easat-3855	401	18	,	,	PUNCT
easat-3855	401	19	&	&	CCONJ
easat-3855	401	20	abueid	abueid	PROPN
easat-3855	401	21	,	,	PUNCT
easat-3855	401	22	r.	r.	PROPN
easat-3855	401	23	(	(	PUNCT
easat-3855	401	24	2021	2021	NUM
easat-3855	401	25	)	)	PUNCT
easat-3855	401	26	.	.	PUNCT
easat-3855	402	1	nudging	nudge	VERB
easat-3855	402	2	toward	toward	ADP
easat-3855	402	3	diversity	diversity	NOUN
easat-3855	402	4	in	in	ADP
easat-3855	402	5	the	the	DET
easat-3855	402	6	boardroom	boardroom	NOUN
easat-3855	402	7	:	:	PUNCT
easat-3855	402	8	a	a	DET
easat-3855	402	9	systematic	systematic	ADJ
easat-3855	402	10	literature	literature	NOUN
easat-3855	402	11	review	review	NOUN
easat-3855	402	12	of	of	ADP
easat-3855	402	13	board	board	NOUN
easat-3855	402	14	diversity	diversity	NOUN
easat-3855	402	15	of	of	ADP
easat-3855	402	16	financial	financial	ADJ
easat-3855	402	17	institutions	institution	NOUN
easat-3855	402	18	.	.	PUNCT
easat-3855	403	1	business	business	NOUN
easat-3855	403	2	strategy	strategy	NOUN
easat-3855	403	3	and	and	CCONJ
easat-3855	403	4	the	the	DET
easat-3855	403	5	environment	environment	NOUN
easat-3855	403	6	,	,	PUNCT
easat-3855	403	7	30(2	30(2	NUM
easat-3855	403	8	)	)	PUNCT
easat-3855	403	9	,	,	PUNCT
easat-3855	403	10	9851002	9851002	NUM
easat-3855	403	11	.	.	PUNCT
easat-3855	404	1	[	[	X
easat-3855	404	2	20	20	NUM
easat-3855	404	3	]	]	X
easat-3855	404	4	kliestik	kliestik	NOUN
easat-3855	404	5	,	,	PUNCT
easat-3855	404	6	t.	t.	PROPN
easat-3855	404	7	,	,	PUNCT
easat-3855	404	8	valaskova	valaskova	NOUN
easat-3855	404	9	,	,	PUNCT
easat-3855	404	10	k.	k.	PROPN
easat-3855	404	11	,	,	PUNCT
easat-3855	404	12	nica	nica	PROPN
easat-3855	404	13	,	,	PUNCT
easat-3855	404	14	e.	e.	PROPN
easat-3855	404	15	,	,	PUNCT
easat-3855	404	16	kovacova	kovacova	PROPN
easat-3855	404	17	,	,	PUNCT
easat-3855	404	18	m.	m.	NOUN
easat-3855	404	19	,	,	PUNCT
easat-3855	404	20	&	&	CCONJ
easat-3855	404	21	lazaroiu	lazaroiu	PROPN
easat-3855	404	22	,	,	PUNCT
easat-3855	404	23	g.	g.	PROPN
easat-3855	404	24	(	(	PUNCT
easat-3855	404	25	2020	2020	NUM
easat-3855	404	26	)	)	PUNCT
easat-3855	404	27	.	.	PUNCT
easat-3855	405	1	advanced	advanced	ADJ
easat-3855	405	2	methods	method	NOUN
easat-3855	405	3	of	of	ADP
easat-3855	405	4	earnings	earning	NOUN
easat-3855	405	5	management	management	NOUN
easat-3855	405	6	:	:	PUNCT
easat-3855	405	7	monotonic	monotonic	ADJ
easat-3855	405	8	trends	trend	NOUN
easat-3855	405	9	and	and	CCONJ
easat-3855	405	10	change	change	NOUN
easat-3855	405	11	-	-	PUNCT
easat-3855	405	12	points	point	NOUN
easat-3855	405	13	under	under	ADP
easat-3855	405	14	spotlight	spotlight	NOUN
easat-3855	405	15	in	in	ADP
easat-3855	405	16	the	the	DET
easat-3855	405	17	visegrad	visegrad	NOUN
easat-3855	405	18	countries	country	NOUN
easat-3855	405	19	.	.	PUNCT
easat-3855	406	1	oeconomia	oeconomia	NOUN
easat-3855	406	2	copernicana	copernicana	PROPN
easat-3855	406	3	,	,	PUNCT
easat-3855	406	4	11(2	11(2	NOUN
easat-3855	406	5	)	)	PUNCT
easat-3855	406	6	,	,	PUNCT
easat-3855	406	7	371	371	NUM
easat-3855	406	8	-	-	SYM
easat-3855	406	9	400	400	NUM
easat-3855	406	10	.	.	PUNCT
easat-3855	407	1	[	[	X
easat-3855	407	2	21	21	NUM
easat-3855	407	3	]	]	SYM
easat-3855	407	4	li	li	PROPN
easat-3855	407	5	,	,	PUNCT
easat-3855	407	6	y.	y.	PROPN
easat-3855	407	7	,	,	PUNCT
easat-3855	407	8	li	li	PROPN
easat-3855	407	9	,	,	PUNCT
easat-3855	407	10	x.	x.	PROPN
easat-3855	407	11	,	,	PUNCT
easat-3855	407	12	xiang	xiang	PROPN
easat-3855	407	13	,	,	PUNCT
easat-3855	407	14	e.	e.	PROPN
easat-3855	407	15	,	,	PUNCT
easat-3855	407	16	&	&	CCONJ
easat-3855	407	17	djajadikerta	djajadikerta	PROPN
easat-3855	407	18	,	,	PUNCT
easat-3855	407	19	h.	h.	PROPN
easat-3855	407	20	g.	g.	PROPN
easat-3855	407	21	(	(	PUNCT
easat-3855	407	22	2020	2020	NUM
easat-3855	407	23	)	)	PUNCT
easat-3855	407	24	.	.	PUNCT
easat-3855	408	1	financial	financial	ADJ
easat-3855	408	2	distress	distress	NOUN
easat-3855	408	3	,	,	PUNCT
easat-3855	408	4	internal	internal	ADJ
easat-3855	408	5	control	control	NOUN
easat-3855	408	6	,	,	PUNCT
easat-3855	408	7	and	and	CCONJ
easat-3855	408	8	earnings	earning	NOUN
easat-3855	408	9	management	management	NOUN
easat-3855	408	10	:	:	PUNCT
easat-3855	408	11	evidence	evidence	NOUN
easat-3855	408	12	from	from	ADP
easat-3855	408	13	china	china	PROPN
easat-3855	408	14	.	.	PUNCT
easat-3855	409	1	journal	journal	PROPN
easat-3855	409	2	of	of	ADP
easat-3855	409	3	contemporary	contemporary	PROPN
easat-3855	409	4	accounting	accounting	PROPN
easat-3855	409	5	&	&	CCONJ
easat-3855	409	6	economics	economic	NOUN
easat-3855	409	7	,	,	PUNCT
easat-3855	409	8	16(3	16(3	NOUN
easat-3855	409	9	)	)	PUNCT
easat-3855	409	10	,	,	PUNCT
easat-3855	409	11	100210	100210	NUM
easat-3855	409	12	.	.	PUNCT
easat-3855	410	1	[	[	X
easat-3855	410	2	22	22	NUM
easat-3855	410	3	]	]	X
easat-3855	410	4	muhammad	muhammad	PROPN
easat-3855	410	5	,	,	PUNCT
easat-3855	410	6	n.	n.	PROPN
easat-3855	410	7	p.	p.	NOUN
easat-3855	410	8	a.	a.	NOUN
easat-3855	410	9	(	(	PUNCT
easat-3855	410	10	2018	2018	NUM
easat-3855	410	11	)	)	PUNCT
easat-3855	410	12	.	.	PUNCT
easat-3855	411	1	earnings	earning	NOUN
easat-3855	411	2	management	management	NOUN
easat-3855	411	3	,	,	PUNCT
easat-3855	411	4	business	business	NOUN
easat-3855	411	5	strategy	strategy	NOUN
easat-3855	411	6	,	,	PUNCT
easat-3855	411	7	and	and	CCONJ
easat-3855	411	8	bankruptcy	bankruptcy	NOUN
easat-3855	411	9	risk	risk	NOUN
easat-3855	411	10	universitas	universita	NOUN
easat-3855	411	11	airlangga	airlangga	NOUN
easat-3855	411	12	]	]	PUNCT
easat-3855	411	13	.	.	PUNCT
easat-3855	412	1	[	[	X
easat-3855	412	2	23	23	NUM
easat-3855	412	3	]	]	X
easat-3855	412	4	napier	napier	NOUN
easat-3855	412	5	,	,	PUNCT
easat-3855	412	6	c.	c.	PROPN
easat-3855	412	7	j.	j.	PROPN
easat-3855	412	8	,	,	PUNCT
easat-3855	412	9	&	&	CCONJ
easat-3855	412	10	stadler	stadler	PROPN
easat-3855	412	11	,	,	PUNCT
easat-3855	412	12	c.	c.	PROPN
easat-3855	412	13	(	(	PUNCT
easat-3855	412	14	2020	2020	NUM
easat-3855	412	15	)	)	PUNCT
easat-3855	412	16	.	.	PUNCT
easat-3855	413	1	the	the	DET
easat-3855	413	2	real	real	ADJ
easat-3855	413	3	effects	effect	NOUN
easat-3855	413	4	of	of	ADP
easat-3855	413	5	a	a	DET
easat-3855	413	6	new	new	ADJ
easat-3855	413	7	accounting	accounting	NOUN
easat-3855	413	8	standard	standard	NOUN
easat-3855	413	9	:	:	PUNCT
easat-3855	413	10	the	the	DET
easat-3855	413	11	case	case	NOUN
easat-3855	413	12	of	of	ADP
easat-3855	413	13	ifrs	ifrs	PROPN
easat-3855	413	14	15	15	NUM
easat-3855	413	15	revenue	revenue	NOUN
easat-3855	413	16	from	from	ADP
easat-3855	413	17	contracts	contract	NOUN
easat-3855	413	18	with	with	ADP
easat-3855	413	19	customers	customer	NOUN
easat-3855	413	20	.	.	PUNCT
easat-3855	414	1	accounting	accounting	NOUN
easat-3855	414	2	and	and	CCONJ
easat-3855	414	3	business	business	NOUN
easat-3855	414	4	research	research	NOUN
easat-3855	414	5	,	,	PUNCT
easat-3855	414	6	50(5	50(5	NUM
easat-3855	414	7	)	)	PUNCT
easat-3855	414	8	,	,	PUNCT
easat-3855	414	9	474	474	NUM
easat-3855	414	10	-	-	SYM
easat-3855	414	11	503	503	NUM
easat-3855	414	12	.	.	PUNCT
easat-3855	415	1	[	[	X
easat-3855	415	2	24	24	NUM
easat-3855	415	3	]	]	X
easat-3855	415	4	nguyen	nguyen	NOUN
easat-3855	415	5	,	,	PUNCT
easat-3855	415	6	t.	t.	PROPN
easat-3855	415	7	n.	n.	PROPN
easat-3855	415	8	l.	l.	PROPN
easat-3855	415	9	,	,	PUNCT
easat-3855	415	10	&	&	CCONJ
easat-3855	415	11	nguyen	nguyen	PROPN
easat-3855	415	12	,	,	PUNCT
easat-3855	415	13	v.	v.	PROPN
easat-3855	415	14	c.	c.	PROPN
easat-3855	415	15	(	(	PUNCT
easat-3855	415	16	2020	2020	NUM
easat-3855	415	17	)	)	PUNCT
easat-3855	415	18	.	.	PUNCT
easat-3855	416	1	the	the	DET
easat-3855	416	2	determinants	determinant	NOUN
easat-3855	416	3	of	of	ADP
easat-3855	416	4	profitability	profitability	NOUN
easat-3855	416	5	in	in	ADP
easat-3855	416	6	listed	list	VERB
easat-3855	416	7	enterprises	enterprise	NOUN
easat-3855	416	8	:	:	PUNCT
easat-3855	416	9	a	a	DET
easat-3855	416	10	study	study	NOUN
easat-3855	416	11	from	from	ADP
easat-3855	416	12	vietnamese	vietnamese	ADJ
easat-3855	416	13	stock	stock	NOUN
easat-3855	416	14	exchange	exchange	PROPN
easat-3855	416	15	.	.	PUNCT
easat-3855	417	1	journal	journal	NOUN
easat-3855	417	2	of	of	ADP
easat-3855	417	3	asian	asian	ADJ
easat-3855	417	4	finance	finance	NOUN
easat-3855	417	5	,	,	PUNCT
easat-3855	417	6	economics	economic	NOUN
easat-3855	417	7	and	and	CCONJ
easat-3855	417	8	business	business	NOUN
easat-3855	417	9	,	,	PUNCT
easat-3855	417	10	7(1	7(1	NUM
easat-3855	417	11	)	)	PUNCT
easat-3855	417	12	,	,	PUNCT
easat-3855	417	13	47	47	NUM
easat-3855	417	14	-	-	SYM
easat-3855	417	15	58	58	NUM
easat-3855	417	16	.	.	PUNCT
easat-3855	418	1	[	[	X
easat-3855	418	2	25	25	NUM
easat-3855	418	3	]	]	X
easat-3855	418	4	orazalin	orazalin	ADJ
easat-3855	418	5	,	,	PUNCT
easat-3855	418	6	n.	n.	NOUN
easat-3855	418	7	(	(	PUNCT
easat-3855	418	8	2020	2020	NUM
easat-3855	418	9	)	)	PUNCT
easat-3855	418	10	.	.	PUNCT
easat-3855	419	1	board	board	NOUN
easat-3855	419	2	gender	gender	NOUN
easat-3855	419	3	diversity	diversity	NOUN
easat-3855	419	4	,	,	PUNCT
easat-3855	419	5	corporate	corporate	ADJ
easat-3855	419	6	governance	governance	NOUN
easat-3855	419	7	,	,	PUNCT
easat-3855	419	8	and	and	CCONJ
easat-3855	419	9	earnings	earning	NOUN
easat-3855	419	10	management	management	NOUN
easat-3855	419	11	:	:	PUNCT
easat-3855	419	12	evidence	evidence	NOUN
easat-3855	419	13	from	from	ADP
easat-3855	419	14	an	an	DET
easat-3855	419	15	emerging	emerge	VERB
easat-3855	419	16	market	market	NOUN
easat-3855	419	17	.	.	PUNCT
easat-3855	420	1	gender	gender	NOUN
easat-3855	420	2	in	in	ADP
easat-3855	420	3	management	management	NOUN
easat-3855	420	4	:	:	PUNCT
easat-3855	420	5	an	an	DET
easat-3855	420	6	international	international	ADJ
easat-3855	420	7	journal	journal	NOUN
easat-3855	420	8	,	,	PUNCT
easat-3855	420	9	35(1	35(1	NUM
easat-3855	420	10	)	)	PUNCT
easat-3855	420	11	,	,	PUNCT
easat-3855	420	12	37	37	NUM
easat-3855	420	13	-	-	SYM
easat-3855	420	14	60	60	NUM
easat-3855	420	15	.	.	PUNCT
easat-3855	421	1	[	[	X
easat-3855	421	2	26	26	NUM
easat-3855	421	3	]	]	AUX
easat-3855	421	4	saona	saona	PROPN
easat-3855	421	5	hoffmann	hoffmann	PROPN
easat-3855	421	6	,	,	PUNCT
easat-3855	421	7	p.	p.	PROPN
easat-3855	421	8	r.	r.	PROPN
easat-3855	421	9	(	(	PUNCT
easat-3855	421	10	2020	2020	NUM
easat-3855	421	11	)	)	PUNCT
easat-3855	421	12	.	.	PUNCT
easat-3855	422	1	how	how	SCONJ
easat-3855	422	2	do	do	AUX
easat-3855	422	3	the	the	DET
easat-3855	422	4	ownership	ownership	NOUN
easat-3855	422	5	structure	structure	NOUN
easat-3855	422	6	and	and	CCONJ
easat-3855	422	7	board	board	NOUN
easat-3855	422	8	of	of	ADP
easat-3855	422	9	directors	director	NOUN
easat-3855	422	10	'	'	PART
easat-3855	422	11	features	feature	VERB
easat-3855	422	12	impact	impact	NOUN
easat-3855	422	13	earnings	earning	NOUN
easat-3855	422	14	management	management	NOUN
easat-3855	422	15	?	?	PUNCT
easat-3855	423	1	the	the	DET
easat-3855	423	2	spanish	spanish	ADJ
easat-3855	423	3	case	case	NOUN
easat-3855	423	4	.	.	PUNCT
easat-3855	424	1	[	[	X
easat-3855	424	2	27	27	NUM
easat-3855	424	3	]	]	X
easat-3855	424	4	tanrıvermiş	tanrıvermiş	PROPN
easat-3855	424	5	,	,	PUNCT
easat-3855	424	6	h.	h.	PROPN
easat-3855	424	7	(	(	PUNCT
easat-3855	424	8	2020	2020	NUM
easat-3855	424	9	)	)	PUNCT
easat-3855	424	10	.	.	PUNCT
easat-3855	425	1	possible	possible	ADJ
easat-3855	425	2	impacts	impact	NOUN
easat-3855	425	3	of	of	ADP
easat-3855	425	4	covid-19	covid-19	PROPN
easat-3855	425	5	outbreak	outbreak	NOUN
easat-3855	425	6	on	on	ADP
easat-3855	425	7	real	real	ADJ
easat-3855	425	8	estate	estate	NOUN
easat-3855	425	9	sector	sector	NOUN
easat-3855	425	10	and	and	CCONJ
easat-3855	425	11	possible	possible	ADJ
easat-3855	425	12	changes	change	NOUN
easat-3855	425	13	to	to	PART
easat-3855	425	14	adopt	adopt	VERB
easat-3855	425	15	:	:	PUNCT
easat-3855	425	16	a	a	DET
easat-3855	425	17	situation	situation	NOUN
easat-3855	425	18	analysis	analysis	NOUN
easat-3855	425	19	and	and	CCONJ
easat-3855	425	20	general	general	ADJ
easat-3855	425	21	assessment	assessment	NOUN
easat-3855	425	22	on	on	ADP
easat-3855	425	23	turkish	turkish	ADJ
easat-3855	425	24	perspective	perspective	NOUN
easat-3855	425	25	.	.	PUNCT
easat-3855	426	1	journal	journal	PROPN
easat-3855	426	2	of	of	ADP
easat-3855	426	3	urban	urban	PROPN
easat-3855	426	4	management	management	NOUN
easat-3855	426	5	,	,	PUNCT
easat-3855	426	6	9(3	9(3	NUM
easat-3855	426	7	)	)	PUNCT
easat-3855	426	8	,	,	PUNCT
easat-3855	426	9	263	263	NUM
easat-3855	426	10	-	-	SYM
easat-3855	426	11	269	269	NUM
easat-3855	426	12	.	.	PUNCT
easat-3855	427	1	[	[	X
easat-3855	427	2	28	28	NUM
easat-3855	427	3	]	]	PUNCT
easat-3855	427	4	toumeh	toumeh	NOUN
easat-3855	427	5	,	,	PUNCT
easat-3855	427	6	a.	a.	NOUN
easat-3855	427	7	a.	a.	PROPN
easat-3855	427	8	,	,	PUNCT
easat-3855	427	9	yahya	yahya	PROPN
easat-3855	427	10	,	,	PUNCT
easat-3855	427	11	s.	s.	PROPN
easat-3855	427	12	,	,	PUNCT
easat-3855	427	13	&	&	CCONJ
easat-3855	427	14	amran	amran	PROPN
easat-3855	427	15	,	,	PUNCT
easat-3855	427	16	a.	a.	NOUN
easat-3855	427	17	(	(	PUNCT
easat-3855	427	18	2023	2023	NUM
easat-3855	427	19	)	)	PUNCT
easat-3855	427	20	.	.	PUNCT
easat-3855	428	1	surplus	surplus	NOUN
easat-3855	428	2	free	free	ADJ
easat-3855	428	3	cash	cash	NOUN
easat-3855	428	4	flow	flow	NOUN
easat-3855	428	5	,	,	PUNCT
easat-3855	428	6	stock	stock	NOUN
easat-3855	428	7	market	market	NOUN
easat-3855	428	8	segmentations	segmentation	NOUN
easat-3855	428	9	and	and	CCONJ
easat-3855	428	10	earnings	earning	NOUN
easat-3855	428	11	management	management	NOUN
easat-3855	428	12	:	:	PUNCT
easat-3855	428	13	the	the	DET
easat-3855	428	14	moderating	moderate	VERB
easat-3855	428	15	role	role	NOUN
easat-3855	428	16	of	of	ADP
easat-3855	428	17	independent	independent	ADJ
easat-3855	428	18	audit	audit	NOUN
easat-3855	428	19	committee	committee	NOUN
easat-3855	428	20	.	.	PUNCT
easat-3855	429	1	global	global	ADJ
easat-3855	429	2	business	business	PROPN
easat-3855	429	3	review	review	PROPN
easat-3855	429	4	,	,	PUNCT
easat-3855	429	5	24(6	24(6	NUM
easat-3855	429	6	)	)	PUNCT
easat-3855	429	7	,	,	PUNCT
easat-3855	429	8	1353	1353	NUM
easat-3855	429	9	-	-	SYM
easat-3855	429	10	1382	1382	NUM
easat-3855	429	11	.	.	PUNCT
easat-3855	430	1	[	[	X
easat-3855	430	2	29	29	NUM
easat-3855	430	3	]	]	X
easat-3855	430	4	umar	umar	PROPN
easat-3855	430	5	,	,	PUNCT
easat-3855	430	6	m.	m.	NOUN
easat-3855	430	7	,	,	PUNCT
easat-3855	430	8	ji	ji	PROPN
easat-3855	430	9	,	,	PUNCT
easat-3855	430	10	x.	x.	PROPN
easat-3855	430	11	,	,	PUNCT
easat-3855	430	12	mirza	mirza	PROPN
easat-3855	430	13	,	,	PUNCT
easat-3855	430	14	n.	n.	NOUN
easat-3855	430	15	,	,	PUNCT
easat-3855	430	16	&	&	CCONJ
easat-3855	430	17	naqvi	naqvi	PROPN
easat-3855	430	18	,	,	PUNCT
easat-3855	430	19	b.	b.	PROPN
easat-3855	430	20	(	(	PUNCT
easat-3855	430	21	2021	2021	NUM
easat-3855	430	22	)	)	PUNCT
easat-3855	430	23	.	.	PUNCT
easat-3855	431	1	carbon	carbon	NOUN
easat-3855	431	2	neutrality	neutrality	NOUN
easat-3855	431	3	,	,	PUNCT
easat-3855	431	4	bank	bank	NOUN
easat-3855	431	5	lending	lending	NOUN
easat-3855	431	6	,	,	PUNCT
easat-3855	431	7	and	and	CCONJ
easat-3855	431	8	credit	credit	NOUN
easat-3855	431	9	risk	risk	NOUN
easat-3855	431	10	:	:	PUNCT
easat-3855	431	11	evidence	evidence	NOUN
easat-3855	431	12	from	from	ADP
easat-3855	431	13	the	the	DET
easat-3855	431	14	eurozone	eurozone	NOUN
easat-3855	431	15	.	.	PUNCT
easat-3855	431	16	journal	journal	PROPN
easat-3855	431	17	of	of	ADP
easat-3855	431	18	environmental	environmental	ADJ
easat-3855	431	19	management	management	NOUN
easat-3855	431	20	,	,	PUNCT
easat-3855	431	21	296	296	NUM
easat-3855	431	22	,	,	PUNCT
easat-3855	431	23	113156	113156	NUM
easat-3855	431	24	.	.	PUNCT
easat-3855	432	1	[	[	X
easat-3855	432	2	30	30	NUM
easat-3855	432	3	]	]	X
easat-3855	432	4	xiao	xiao	PROPN
easat-3855	432	5	,	,	PUNCT
easat-3855	432	6	t.	t.	PROPN
easat-3855	432	7	,	,	PUNCT
easat-3855	432	8	geng	geng	PROPN
easat-3855	432	9	,	,	PUNCT
easat-3855	432	10	c.	c.	PROPN
easat-3855	432	11	,	,	PUNCT
easat-3855	432	12	&	&	CCONJ
easat-3855	432	13	yuan	yuan	PROPN
easat-3855	432	14	,	,	PUNCT
easat-3855	432	15	c.	c.	PROPN
easat-3855	432	16	(	(	PUNCT
easat-3855	432	17	2020	2020	NUM
easat-3855	432	18	)	)	PUNCT
easat-3855	432	19	.	.	PUNCT
easat-3855	433	1	how	how	SCONJ
easat-3855	433	2	audit	audit	NOUN
easat-3855	433	3	effort	effort	NOUN
easat-3855	433	4	affects	affect	VERB
easat-3855	433	5	audit	audit	NOUN
easat-3855	433	6	quality	quality	NOUN
easat-3855	433	7	:	:	PUNCT
easat-3855	433	8	an	an	DET
easat-3855	433	9	audit	audit	NOUN
easat-3855	433	10	process	process	NOUN
easat-3855	433	11	and	and	CCONJ
easat-3855	433	12	audit	audit	VERB
easat-3855	433	13	output	output	NOUN
easat-3855	433	14	perspective	perspective	NOUN
easat-3855	433	15	.	.	PUNCT
easat-3855	434	1	china	china	PROPN
easat-3855	434	2	journal	journal	PROPN
easat-3855	434	3	of	of	ADP
easat-3855	434	4	accounting	accounting	PROPN
easat-3855	434	5	research	research	NOUN
easat-3855	434	6	,	,	PUNCT
easat-3855	434	7	13(1	13(1	NUM
easat-3855	434	8	)	)	PUNCT
easat-3855	434	9	,	,	PUNCT
easat-3855	434	10	109	109	NUM
easat-3855	434	11	-	-	SYM
easat-3855	434	12	127	127	NUM
easat-3855	434	13	.	.	PUNCT
easat-3855	435	1	[	[	X
easat-3855	435	2	31	31	NUM
easat-3855	435	3	]	]	PUNCT
easat-3855	435	4	zumente	zumente	NOUN
easat-3855	435	5	,	,	PUNCT
easat-3855	435	6	i.	i.	PROPN
easat-3855	435	7	,	,	PUNCT
easat-3855	435	8	&	&	CCONJ
easat-3855	435	9	bistrova	bistrova	PROPN
easat-3855	435	10	,	,	PUNCT
easat-3855	435	11	j.	j.	PROPN
easat-3855	435	12	(	(	PUNCT
easat-3855	435	13	2021	2021	NUM
easat-3855	435	14	)	)	PUNCT
easat-3855	435	15	.	.	PUNCT
easat-3855	436	1	esg	esg	NOUN
easat-3855	436	2	importance	importance	NOUN
easat-3855	436	3	for	for	ADP
easat-3855	436	4	long	long	ADJ
easat-3855	436	5	-	-	PUNCT
easat-3855	436	6	term	term	NOUN
easat-3855	436	7	shareholder	shareholder	NOUN
easat-3855	436	8	value	value	NOUN
easat-3855	436	9	creation	creation	NOUN
easat-3855	436	10	:	:	PUNCT
easat-3855	436	11	literature	literature	NOUN
easat-3855	436	12	vs.	vs.	ADP
easat-3855	436	13	practice	practice	NOUN
easat-3855	436	14	.	.	PUNCT
easat-3855	437	1	journal	journal	NOUN
easat-3855	437	2	of	of	ADP
easat-3855	437	3	open	open	ADJ
easat-3855	437	4	innovation	innovation	NOUN
easat-3855	437	5	:	:	PUNCT
easat-3855	437	6	technology	technology	NOUN
easat-3855	437	7	,	,	PUNCT
easat-3855	437	8	market	market	NOUN
easat-3855	437	9	,	,	PUNCT
easat-3855	437	10	and	and	CCONJ
easat-3855	437	11	complexity	complexity	NOUN
easat-3855	437	12	,	,	PUNCT
easat-3855	437	13	7(2	7(2	NUM
easat-3855	437	14	)	)	PUNCT
easat-3855	437	15	,	,	PUNCT
easat-3855	437	16	127	127	NUM
easat-3855	437	17	.	.	PUNCT