id	sid	tid	token	lemma	pos
easat-412	1	1	edelweiss	edelweiss	PROPN
easat-412	1	2	applied	apply	VERB
easat-412	1	3	science	science	NOUN
easat-412	1	4	and	and	CCONJ
easat-412	1	5	technology	technology	NOUN
easat-412	1	6	issn	issn	PROPN
easat-412	1	7	:	:	PUNCT
easat-412	1	8	2576	2576	NUM
easat-412	1	9	-	-	SYM
easat-412	1	10	8484	8484	NUM
easat-412	1	11	vol	vol	NOUN
easat-412	1	12	.	.	PROPN
easat-412	1	13	8	8	NUM
easat-412	1	14	,	,	PUNCT
easat-412	1	15	no	no	INTJ
easat-412	1	16	.	.	NOUN
easat-412	1	17	1	1	NUM
easat-412	1	18	,	,	PUNCT
easat-412	1	19	13	13	NUM
easat-412	1	20	-	-	SYM
easat-412	1	21	23	23	NUM
easat-412	1	22	2024	2024	NUM
easat-412	1	23	publisher	publisher	NOUN
easat-412	1	24	:	:	PUNCT
easat-412	1	25	learning	learn	VERB
easat-412	1	26	gate	gate	NOUN
easat-412	1	27	doi	doi	PROPN
easat-412	1	28	:	:	PUNCT
easat-412	1	29	10.55214/25768484.v8i1.412	10.55214/25768484.v8i1.412	NUM
easat-412	1	30	©	©	PROPN
easat-412	1	31	2024	2024	NUM
easat-412	1	32	by	by	ADP
easat-412	1	33	the	the	DET
easat-412	1	34	authors	author	NOUN
easat-412	1	35	;	;	PUNCT
easat-412	1	36	licensee	licensee	PROPN
easat-412	1	37	learning	learning	NOUN
easat-412	1	38	gate	gate	NOUN
easat-412	1	39	©	©	PROPN
easat-412	1	40	2024	2024	NUM
easat-412	1	41	by	by	ADP
easat-412	1	42	the	the	DET
easat-412	1	43	authors	author	NOUN
easat-412	1	44	;	;	PUNCT
easat-412	1	45	licensee	licensee	PROPN
easat-412	1	46	learning	learning	NOUN
easat-412	1	47	gate	gate	NOUN
easat-412	1	48	history	history	NOUN
easat-412	1	49	:	:	PUNCT
easat-412	1	50	received	receive	VERB
easat-412	1	51	:	:	PUNCT
easat-412	1	52	23	23	NUM
easat-412	1	53	august	august	PROPN
easat-412	1	54	2023	2023	NUM
easat-412	1	55	;	;	PUNCT
easat-412	1	56	revised	revise	VERB
easat-412	1	57	:	:	PUNCT
easat-412	1	58	31	31	NUM
easat-412	1	59	october	october	PROPN
easat-412	1	60	2023	2023	NUM
easat-412	1	61	;	;	PUNCT
easat-412	1	62	accepted	accept	VERB
easat-412	1	63	:	:	PUNCT
easat-412	1	64	4	4	NUM
easat-412	1	65	december	december	PROPN
easat-412	1	66	2023	2023	NUM
easat-412	1	67	;	;	PUNCT
easat-412	1	68	published	publish	VERB
easat-412	1	69	:	:	PUNCT
easat-412	1	70	27	27	NUM
easat-412	1	71	december	december	PROPN
easat-412	1	72	2023	2023	NUM
easat-412	1	73	*	*	PUNCT
easat-412	1	74	correspondence	correspondence	NOUN
easat-412	1	75	:	:	PUNCT
easat-412	1	76	rinafadhilah@uitm.edu.my	rinafadhilah@uitm.edu.my	VERB
easat-412	1	77	investigating	investigate	VERB
easat-412	1	78	the	the	DET
easat-412	1	79	impact	impact	NOUN
easat-412	1	80	of	of	ADP
easat-412	1	81	effective	effective	ADJ
easat-412	1	82	risk	risk	NOUN
easat-412	1	83	management	management	NOUN
easat-412	1	84	on	on	ADP
easat-412	1	85	the	the	DET
easat-412	1	86	performance	performance	NOUN
easat-412	1	87	of	of	ADP
easat-412	1	88	malaysian	malaysian	ADJ
easat-412	1	89	publicly	publicly	ADV
easat-412	1	90	listed	list	VERB
easat-412	1	91	companies	company	NOUN
easat-412	1	92	masrina	masrina	PROPN
easat-412	1	93	md	md	PROPN
easat-412	1	94	saad1	saad1	PROPN
easat-412	1	95	,	,	PUNCT
easat-412	1	96	rina	rina	PROPN
easat-412	1	97	fadhilah	fadhilah	PROPN
easat-412	1	98	ismail2	ismail2	PROPN
easat-412	1	99	*	*	PROPN
easat-412	1	100	,	,	PUNCT
easat-412	1	101	zuraidah	zuraidah	NOUN
easat-412	1	102	mohd	mohd	PROPN
easat-412	1	103	zam2	zam2	PROPN
easat-412	1	104	,	,	PUNCT
easat-412	1	105	suhaily	suhaily	ADV
easat-412	1	106	hasnan2	hasnan2	NOUN
easat-412	2	1	1malaysian	1malaysian	NUM
easat-412	2	2	maritime	maritime	ADJ
easat-412	2	3	academy	academy	PROPN
easat-412	2	4	sdn	sdn	PROPN
easat-412	2	5	bhd	bhd	PROPN
easat-412	2	6	,	,	PUNCT
easat-412	2	7	78200	78200	NUM
easat-412	2	8	kuala	kuala	PROPN
easat-412	2	9	sungai	sungai	PROPN
easat-412	2	10	baru	baru	PROPN
easat-412	2	11	,	,	PUNCT
easat-412	2	12	melaka	melaka	PROPN
easat-412	2	13	,	,	PUNCT
easat-412	2	14	malaysia	malaysia	PROPN
easat-412	2	15	;	;	PUNCT
easat-412	2	16	masrina.mdsaad@alam.edu.my	masrina.mdsaad@alam.edu.my	NOUN
easat-412	2	17	(	(	PUNCT
easat-412	2	18	m.m.s	m.m.s	NOUN
easat-412	2	19	.	.	PUNCT
easat-412	2	20	)	)	PUNCT
easat-412	2	21	.	.	PUNCT
easat-412	3	1	2faculty	2faculty	NUM
easat-412	3	2	of	of	ADP
easat-412	3	3	accountancy	accountancy	NOUN
easat-412	3	4	,	,	PUNCT
easat-412	3	5	universiti	universiti	PROPN
easat-412	3	6	teknologi	teknologi	PROPN
easat-412	3	7	mara	mara	PROPN
easat-412	3	8	,	,	PUNCT
easat-412	3	9	cawangan	cawangan	PROPN
easat-412	3	10	selangor	selangor	PROPN
easat-412	3	11	,	,	PUNCT
easat-412	3	12	bandar	bandar	PROPN
easat-412	3	13	puncak	puncak	PROPN
easat-412	3	14	alam	alam	PROPN
easat-412	3	15	42300	42300	NUM
easat-412	3	16	puncak	puncak	PROPN
easat-412	3	17	alam	alam	PROPN
easat-412	3	18	,	,	PUNCT
easat-412	3	19	selangor	selangor	PROPN
easat-412	3	20	,	,	PUNCT
easat-412	3	21	malaysia	malaysia	PROPN
easat-412	3	22	;	;	PUNCT
easat-412	3	23	rinafadhilah@uitm.edu.my	rinafadhilah@uitm.edu.my	ADJ
easat-412	3	24	(	(	PUNCT
easat-412	3	25	r.f.i	r.f.i	ADJ
easat-412	3	26	.	.	PUNCT
easat-412	3	27	)	)	PUNCT
easat-412	3	28	;	;	PUNCT
easat-412	3	29	zuraidahzam@uitm.edu.my	zuraidahzam@uitm.edu.my	NOUN
easat-412	3	30	(	(	PUNCT
easat-412	3	31	z.m.z	z.m.z	NOUN
easat-412	3	32	.	.	PUNCT
easat-412	3	33	)	)	PUNCT
easat-412	3	34	;	;	PUNCT
easat-412	3	35	suhailyhasnan@uitm.edu.my	suhailyhasnan@uitm.edu.my	NOUN
easat-412	3	36	(	(	PUNCT
easat-412	3	37	s.h	s.h	PROPN
easat-412	3	38	.	.	PROPN
easat-412	3	39	)	)	PUNCT
easat-412	3	40	.	.	PUNCT
easat-412	4	1	abstract	abstract	ADJ
easat-412	4	2	:	:	PUNCT
easat-412	4	3	risk	risk	NOUN
easat-412	4	4	management	management	NOUN
easat-412	4	5	functions	function	NOUN
easat-412	4	6	as	as	ADP
easat-412	4	7	a	a	DET
easat-412	4	8	communication	communication	NOUN
easat-412	4	9	tool	tool	NOUN
easat-412	4	10	,	,	PUNCT
easat-412	4	11	conveying	convey	VERB
easat-412	4	12	a	a	DET
easat-412	4	13	company	company	NOUN
easat-412	4	14	's	's	PART
easat-412	4	15	proactive	proactive	ADJ
easat-412	4	16	strategies	strategy	NOUN
easat-412	4	17	to	to	ADP
easat-412	4	18	investors	investor	NOUN
easat-412	4	19	for	for	ADP
easat-412	4	20	addressing	address	VERB
easat-412	4	21	potential	potential	ADJ
easat-412	4	22	threats	threat	NOUN
easat-412	4	23	.	.	PUNCT
easat-412	5	1	emphasizing	emphasize	VERB
easat-412	5	2	the	the	DET
easat-412	5	3	management	management	NOUN
easat-412	5	4	of	of	ADP
easat-412	5	5	risk	risk	NOUN
easat-412	5	6	and	and	CCONJ
easat-412	5	7	uncertainty	uncertainty	NOUN
easat-412	5	8	proves	prove	VERB
easat-412	5	9	beneficial	beneficial	ADJ
easat-412	5	10	for	for	ADP
easat-412	5	11	maximizing	maximize	VERB
easat-412	5	12	shareholder	shareholder	NOUN
easat-412	5	13	value	value	NOUN
easat-412	5	14	by	by	ADP
easat-412	5	15	achieving	achieve	VERB
easat-412	5	16	robust	robust	ADJ
easat-412	5	17	financial	financial	ADJ
easat-412	5	18	performance	performance	NOUN
easat-412	5	19	.	.	PUNCT
easat-412	6	1	financial	financial	ADJ
easat-412	6	2	performance	performance	NOUN
easat-412	6	3	,	,	PUNCT
easat-412	6	4	employed	employ	VERB
easat-412	6	5	to	to	PART
easat-412	6	6	discern	discern	VERB
easat-412	6	7	superior	superior	ADJ
easat-412	6	8	and	and	CCONJ
easat-412	6	9	relevant	relevant	ADJ
easat-412	6	10	information	information	NOUN
easat-412	6	11	,	,	PUNCT
easat-412	6	12	plays	play	VERB
easat-412	6	13	a	a	DET
easat-412	6	14	pivotal	pivotal	ADJ
easat-412	6	15	role	role	NOUN
easat-412	6	16	in	in	ADP
easat-412	6	17	assessing	assess	VERB
easat-412	6	18	the	the	DET
easat-412	6	19	current	current	ADJ
easat-412	6	20	financial	financial	ADJ
easat-412	6	21	situation	situation	NOUN
easat-412	6	22	and	and	CCONJ
easat-412	6	23	forecasting	forecast	VERB
easat-412	6	24	future	future	ADJ
easat-412	6	25	performance	performance	NOUN
easat-412	6	26	.	.	PUNCT
easat-412	7	1	this	this	DET
easat-412	7	2	research	research	NOUN
easat-412	7	3	explores	explore	VERB
easat-412	7	4	the	the	DET
easat-412	7	5	intricate	intricate	ADJ
easat-412	7	6	relationship	relationship	NOUN
easat-412	7	7	between	between	ADP
easat-412	7	8	effective	effective	ADJ
easat-412	7	9	risk	risk	NOUN
easat-412	7	10	management	management	NOUN
easat-412	7	11	and	and	CCONJ
easat-412	7	12	the	the	DET
easat-412	7	13	performance	performance	NOUN
easat-412	7	14	of	of	ADP
easat-412	7	15	publicly	publicly	ADV
easat-412	7	16	listed	list	VERB
easat-412	7	17	companies	company	NOUN
easat-412	7	18	in	in	ADP
easat-412	7	19	malaysia	malaysia	PROPN
easat-412	7	20	.	.	PUNCT
easat-412	8	1	as	as	ADP
easat-412	8	2	a	a	DET
easat-412	8	3	quantitative	quantitative	ADJ
easat-412	8	4	investigation	investigation	NOUN
easat-412	8	5	,	,	PUNCT
easat-412	8	6	it	it	PRON
easat-412	8	7	involves	involve	VERB
easat-412	8	8	a	a	DET
easat-412	8	9	robust	robust	ADJ
easat-412	8	10	dataset	dataset	NOUN
easat-412	8	11	of	of	ADP
easat-412	8	12	1,216	1,216	NUM
easat-412	8	13	year	year	NOUN
easat-412	8	14	-	-	PUNCT
easat-412	8	15	observations	observation	NOUN
easat-412	8	16	spanning	span	VERB
easat-412	8	17	four	four	NUM
easat-412	8	18	years	year	NOUN
easat-412	8	19	,	,	PUNCT
easat-412	8	20	from	from	ADP
easat-412	8	21	2018	2018	NUM
easat-412	8	22	to	to	ADP
easat-412	8	23	2021	2021	NUM
easat-412	8	24	,	,	PUNCT
easat-412	8	25	with	with	ADP
easat-412	8	26	a	a	DET
easat-412	8	27	specific	specific	ADJ
easat-412	8	28	focus	focus	NOUN
easat-412	8	29	on	on	ADP
easat-412	8	30	publicly	publicly	ADV
easat-412	8	31	listed	list	VERB
easat-412	8	32	entities	entity	NOUN
easat-412	8	33	.	.	PUNCT
easat-412	9	1	tobin	tobin	PROPN
easat-412	9	2	's	's	PART
easat-412	9	3	q	q	PROPN
easat-412	9	4	assesses	assesse	NOUN
easat-412	9	5	firm	firm	ADJ
easat-412	9	6	performance	performance	NOUN
easat-412	9	7	,	,	PUNCT
easat-412	9	8	while	while	SCONJ
easat-412	9	9	the	the	DET
easat-412	9	10	effectiveness	effectiveness	NOUN
easat-412	9	11	of	of	ADP
easat-412	9	12	risk	risk	NOUN
easat-412	9	13	management	management	NOUN
easat-412	9	14	is	be	AUX
easat-412	9	15	scrutinized	scrutinize	VERB
easat-412	9	16	by	by	ADP
easat-412	9	17	evaluating	evaluate	VERB
easat-412	9	18	key	key	ADJ
easat-412	9	19	risk	risk	NOUN
easat-412	9	20	objectives	objective	NOUN
easat-412	9	21	,	,	PUNCT
easat-412	9	22	including	include	VERB
easat-412	9	23	strategy	strategy	NOUN
easat-412	9	24	risk	risk	NOUN
easat-412	9	25	,	,	PUNCT
easat-412	9	26	operational	operational	ADJ
easat-412	9	27	risk	risk	NOUN
easat-412	9	28	,	,	PUNCT
easat-412	9	29	reporting	report	VERB
easat-412	9	30	risk	risk	NOUN
easat-412	9	31	,	,	PUNCT
easat-412	9	32	and	and	CCONJ
easat-412	9	33	compliance	compliance	NOUN
easat-412	9	34	risk	risk	NOUN
easat-412	9	35	.	.	PUNCT
easat-412	10	1	control	control	NOUN
easat-412	10	2	variables	variable	NOUN
easat-412	10	3	,	,	PUNCT
easat-412	10	4	such	such	ADJ
easat-412	10	5	as	as	ADP
easat-412	10	6	company	company	NOUN
easat-412	10	7	size	size	NOUN
easat-412	10	8	and	and	CCONJ
easat-412	10	9	leverage	leverage	NOUN
easat-412	10	10	,	,	PUNCT
easat-412	10	11	are	be	AUX
easat-412	10	12	integrated	integrate	VERB
easat-412	10	13	into	into	ADP
easat-412	10	14	the	the	DET
easat-412	10	15	research	research	NOUN
easat-412	10	16	framework	framework	NOUN
easat-412	10	17	.	.	PUNCT
easat-412	11	1	the	the	DET
easat-412	11	2	findings	finding	NOUN
easat-412	11	3	indicate	indicate	VERB
easat-412	11	4	that	that	SCONJ
easat-412	11	5	all	all	DET
easat-412	11	6	key	key	ADJ
easat-412	11	7	risks	risk	NOUN
easat-412	11	8	,	,	PUNCT
easat-412	11	9	representing	represent	VERB
easat-412	11	10	effective	effective	ADJ
easat-412	11	11	risk	risk	NOUN
easat-412	11	12	management	management	NOUN
easat-412	11	13	,	,	PUNCT
easat-412	11	14	significantly	significantly	ADV
easat-412	11	15	influence	influence	VERB
easat-412	11	16	the	the	DET
easat-412	11	17	firm	firm	ADJ
easat-412	11	18	performance	performance	NOUN
easat-412	11	19	of	of	ADP
easat-412	11	20	malaysian	malaysian	ADJ
easat-412	11	21	publicly	publicly	ADV
easat-412	11	22	listed	list	VERB
easat-412	11	23	companies	company	NOUN
easat-412	11	24	.	.	PUNCT
easat-412	12	1	this	this	DET
easat-412	12	2	study	study	NOUN
easat-412	12	3	not	not	PART
easat-412	12	4	only	only	ADV
easat-412	12	5	contributes	contribute	VERB
easat-412	12	6	empirical	empirical	ADJ
easat-412	12	7	substance	substance	NOUN
easat-412	12	8	to	to	ADP
easat-412	12	9	the	the	DET
easat-412	12	10	ongoing	ongoing	ADJ
easat-412	12	11	discourse	discourse	NOUN
easat-412	12	12	on	on	ADP
easat-412	12	13	risk	risk	NOUN
easat-412	12	14	management	management	NOUN
easat-412	12	15	but	but	CCONJ
easat-412	12	16	also	also	ADV
easat-412	12	17	offers	offer	VERB
easat-412	12	18	valuable	valuable	ADJ
easat-412	12	19	insights	insight	NOUN
easat-412	12	20	into	into	ADP
easat-412	12	21	how	how	SCONJ
easat-412	12	22	the	the	DET
easat-412	12	23	effectiveness	effectiveness	NOUN
easat-412	12	24	of	of	ADP
easat-412	12	25	risk	risk	NOUN
easat-412	12	26	management	management	NOUN
easat-412	12	27	practices	practice	NOUN
easat-412	12	28	impacts	impact	VERB
easat-412	12	29	the	the	DET
easat-412	12	30	performance	performance	NOUN
easat-412	12	31	of	of	ADP
easat-412	12	32	publicly	publicly	ADV
easat-412	12	33	listed	list	VERB
easat-412	12	34	companies	company	NOUN
easat-412	12	35	within	within	ADP
easat-412	12	36	the	the	DET
easat-412	12	37	malaysian	malaysian	ADJ
easat-412	12	38	context	context	NOUN
easat-412	12	39	.	.	PUNCT
easat-412	13	1	the	the	DET
easat-412	13	2	research	research	NOUN
easat-412	13	3	is	be	AUX
easat-412	13	4	a	a	DET
easat-412	13	5	significant	significant	ADJ
easat-412	13	6	source	source	NOUN
easat-412	13	7	of	of	ADP
easat-412	13	8	knowledge	knowledge	NOUN
easat-412	13	9	for	for	ADP
easat-412	13	10	investors	investor	NOUN
easat-412	13	11	,	,	PUNCT
easat-412	13	12	executives	executive	NOUN
easat-412	13	13	,	,	PUNCT
easat-412	13	14	and	and	CCONJ
easat-412	13	15	scholars	scholar	NOUN
easat-412	13	16	who	who	PRON
easat-412	13	17	want	want	VERB
easat-412	13	18	to	to	PART
easat-412	13	19	understand	understand	VERB
easat-412	13	20	the	the	DET
easat-412	13	21	complex	complex	ADJ
easat-412	13	22	relationship	relationship	NOUN
easat-412	13	23	between	between	ADP
easat-412	13	24	risk	risk	NOUN
easat-412	13	25	management	management	NOUN
easat-412	13	26	effectiveness	effectiveness	NOUN
easat-412	13	27	and	and	CCONJ
easat-412	13	28	corporate	corporate	ADJ
easat-412	13	29	success	success	NOUN
easat-412	13	30	in	in	ADP
easat-412	13	31	the	the	DET
easat-412	13	32	malaysian	malaysian	ADJ
easat-412	13	33	public	public	ADJ
easat-412	13	34	-	-	PUNCT
easat-412	13	35	listed	list	VERB
easat-412	13	36	sector	sector	NOUN
easat-412	13	37	.	.	PUNCT
easat-412	14	1	keywords	keyword	NOUN
easat-412	14	2	:	:	PUNCT
easat-412	14	3	compliance	compliance	NOUN
easat-412	14	4	risk	risk	NOUN
easat-412	14	5	,	,	PUNCT
easat-412	14	6	financial	financial	ADJ
easat-412	14	7	performance	performance	NOUN
easat-412	14	8	,	,	PUNCT
easat-412	14	9	operational	operational	ADJ
easat-412	14	10	risk	risk	NOUN
easat-412	14	11	,	,	PUNCT
easat-412	14	12	reporting	report	VERB
easat-412	14	13	risk	risk	NOUN
easat-412	14	14	,	,	PUNCT
easat-412	14	15	risk	risk	NOUN
easat-412	14	16	management	management	NOUN
easat-412	14	17	,	,	PUNCT
easat-412	14	18	strategy	strategy	NOUN
easat-412	14	19	risk	risk	NOUN
easat-412	14	20	.	.	PUNCT
easat-412	15	1	1	1	X
easat-412	15	2	.	.	X
easat-412	15	3	introduction	introduction	NOUN
easat-412	15	4	in	in	ADP
easat-412	15	5	a	a	DET
easat-412	15	6	dynamic	dynamic	ADJ
easat-412	15	7	economic	economic	ADJ
easat-412	15	8	context	context	NOUN
easat-412	15	9	,	,	PUNCT
easat-412	15	10	business	business	NOUN
easat-412	15	11	operations	operation	NOUN
easat-412	15	12	are	be	AUX
easat-412	15	13	exposed	expose	VERB
easat-412	15	14	to	to	ADP
easat-412	15	15	fluctuating	fluctuate	VERB
easat-412	15	16	and	and	CCONJ
easat-412	15	17	uncertain	uncertain	ADJ
easat-412	15	18	conditions	condition	NOUN
easat-412	15	19	.	.	PUNCT
easat-412	16	1	due	due	ADP
easat-412	16	2	to	to	ADP
easat-412	16	3	the	the	DET
easat-412	16	4	global	global	ADJ
easat-412	16	5	crisis	crisis	NOUN
easat-412	16	6	,	,	PUNCT
easat-412	16	7	failure	failure	NOUN
easat-412	16	8	to	to	PART
easat-412	16	9	recognize	recognize	VERB
easat-412	16	10	and	and	CCONJ
easat-412	16	11	identify	identify	VERB
easat-412	16	12	forthcoming	forthcome	VERB
easat-412	16	13	significant	significant	ADJ
easat-412	16	14	events	event	NOUN
easat-412	16	15	has	have	AUX
easat-412	16	16	resulted	result	VERB
easat-412	16	17	in	in	ADP
easat-412	16	18	corporate	corporate	ADJ
easat-412	16	19	failure	failure	NOUN
easat-412	16	20	.	.	PUNCT
easat-412	17	1	the	the	DET
easat-412	17	2	dynamic	dynamic	ADJ
easat-412	17	3	business	business	NOUN
easat-412	17	4	environment	environment	NOUN
easat-412	17	5	,	,	PUNCT
easat-412	17	6	quick	quick	ADJ
easat-412	17	7	changes	change	NOUN
easat-412	17	8	in	in	ADP
easat-412	17	9	commercial	commercial	ADJ
easat-412	17	10	transactions	transaction	NOUN
easat-412	17	11	,	,	PUNCT
easat-412	17	12	technological	technological	ADJ
easat-412	17	13	advancements	advancement	NOUN
easat-412	17	14	,	,	PUNCT
easat-412	17	15	globalization	globalization	NOUN
easat-412	17	16	,	,	PUNCT
easat-412	17	17	and	and	CCONJ
easat-412	17	18	extraordinary	extraordinary	ADJ
easat-412	17	19	outbreaks	outbreak	NOUN
easat-412	17	20	have	have	AUX
easat-412	17	21	pushed	push	VERB
easat-412	17	22	businesses	business	NOUN
easat-412	17	23	worldwide	worldwide	ADV
easat-412	17	24	to	to	PART
easat-412	17	25	establish	establish	VERB
easat-412	17	26	efficient	efficient	ADJ
easat-412	17	27	risk	risk	NOUN
easat-412	17	28	management	management	NOUN
easat-412	17	29	techniques	technique	NOUN
easat-412	17	30	.	.	PUNCT
easat-412	18	1	risk	risk	NOUN
easat-412	18	2	management	management	NOUN
easat-412	18	3	stands	stand	VERB
easat-412	18	4	as	as	ADP
easat-412	18	5	a	a	DET
easat-412	18	6	vital	vital	ADJ
easat-412	18	7	procedure	procedure	NOUN
easat-412	18	8	for	for	ADP
easat-412	18	9	every	every	DET
easat-412	18	10	organization	organization	NOUN
easat-412	18	11	aiming	aim	VERB
easat-412	18	12	to	to	PART
easat-412	18	13	diminish	diminish	VERB
easat-412	18	14	potential	potential	ADJ
easat-412	18	15	losses	loss	NOUN
easat-412	18	16	while	while	SCONJ
easat-412	18	17	optimizing	optimize	VERB
easat-412	18	18	the	the	DET
easat-412	18	19	prospects	prospect	NOUN
easat-412	18	20	for	for	ADP
easat-412	18	21	success	success	NOUN
easat-412	18	22	.	.	PUNCT
easat-412	19	1	engaging	engage	VERB
easat-412	19	2	in	in	ADP
easat-412	19	3	risk	risk	NOUN
easat-412	19	4	management	management	NOUN
easat-412	19	5	entails	entail	VERB
easat-412	19	6	the	the	DET
easat-412	19	7	identification	identification	NOUN
easat-412	19	8	,	,	PUNCT
easat-412	19	9	evaluation	evaluation	NOUN
easat-412	19	10	,	,	PUNCT
easat-412	19	11	and	and	CCONJ
easat-412	19	12	prioritization	prioritization	NOUN
easat-412	19	13	of	of	ADP
easat-412	19	14	potential	potential	ADJ
easat-412	19	15	risks	risk	NOUN
easat-412	19	16	,	,	PUNCT
easat-412	19	17	along	along	ADP
easat-412	19	18	with	with	ADP
easat-412	19	19	the	the	DET
easat-412	19	20	formulation	formulation	NOUN
easat-412	19	21	of	of	ADP
easat-412	19	22	strategies	strategy	NOUN
easat-412	19	23	to	to	PART
easat-412	19	24	either	either	CCONJ
easat-412	19	25	reduce	reduce	VERB
easat-412	19	26	or	or	CCONJ
easat-412	19	27	entirely	entirely	ADV
easat-412	19	28	mitigate	mitigate	VERB
easat-412	19	29	those	those	DET
easat-412	19	30	risks	risk	NOUN
easat-412	19	31	.	.	PUNCT
easat-412	20	1	the	the	DET
easat-412	20	2	growing	grow	VERB
easat-412	20	3	interconnectedness	interconnectedness	NOUN
easat-412	20	4	of	of	ADP
easat-412	20	5	global	global	ADJ
easat-412	20	6	markets	market	NOUN
easat-412	20	7	and	and	CCONJ
easat-412	20	8	economies	economy	NOUN
easat-412	20	9	,	,	PUNCT
easat-412	20	10	which	which	PRON
easat-412	20	11	has	have	AUX
easat-412	20	12	led	lead	VERB
easat-412	20	13	to	to	ADP
easat-412	20	14	increased	increase	VERB
easat-412	20	15	levels	level	NOUN
easat-412	20	16	of	of	ADP
easat-412	20	17	volatility	volatility	NOUN
easat-412	20	18	and	and	CCONJ
easat-412	20	19	uncertainty	uncertainty	NOUN
easat-412	20	20	,	,	PUNCT
easat-412	20	21	has	have	AUX
easat-412	20	22	increased	increase	VERB
easat-412	20	23	the	the	DET
easat-412	20	24	importance	importance	NOUN
easat-412	20	25	of	of	ADP
easat-412	20	26	risk	risk	NOUN
easat-412	20	27	management	management	NOUN
easat-412	20	28	in	in	ADP
easat-412	20	29	recent	recent	ADJ
easat-412	20	30	years	year	NOUN
easat-412	20	31	.	.	PUNCT
easat-412	21	1	in	in	ADP
easat-412	21	2	response	response	NOUN
easat-412	21	3	,	,	PUNCT
easat-412	21	4	many	many	ADJ
easat-412	21	5	organizations	organization	NOUN
easat-412	21	6	have	have	AUX
easat-412	21	7	adopted	adopt	VERB
easat-412	21	8	risk	risk	NOUN
easat-412	21	9	management	management	NOUN
easat-412	21	10	frameworks	framework	NOUN
easat-412	21	11	and	and	CCONJ
easat-412	21	12	methodologies	methodology	NOUN
easat-412	21	13	to	to	PART
easat-412	21	14	help	help	VERB
easat-412	21	15	them	they	PRON
easat-412	21	16	identify	identify	VERB
easat-412	21	17	and	and	CCONJ
easat-412	21	18	manage	manage	VERB
easat-412	21	19	risks	risk	NOUN
easat-412	21	20	within	within	ADP
easat-412	21	21	their	their	PRON
easat-412	21	22	operations	operation	NOUN
easat-412	21	23	.	.	PUNCT
easat-412	22	1	mailto:rinafadhilah@uitm.edu.my	mailto:rinafadhilah@uitm.edu.my	PROPN
easat-412	22	2	14	14	NUM
easat-412	22	3	edelweiss	edelweiss	PROPN
easat-412	22	4	applied	apply	VERB
easat-412	22	5	science	science	NOUN
easat-412	22	6	and	and	CCONJ
easat-412	22	7	technology	technology	NOUN
easat-412	22	8	issn	issn	PROPN
easat-412	22	9	:	:	PUNCT
easat-412	22	10	2576	2576	NUM
easat-412	22	11	-	-	SYM
easat-412	22	12	8484	8484	NUM
easat-412	22	13	vol	vol	NOUN
easat-412	22	14	.	.	PROPN
easat-412	22	15	8	8	NUM
easat-412	22	16	,	,	PUNCT
easat-412	22	17	no	no	INTJ
easat-412	22	18	.	.	NOUN
easat-412	22	19	1	1	NUM
easat-412	22	20	:	:	SYM
easat-412	22	21	13	13	NUM
easat-412	22	22	-	-	SYM
easat-412	22	23	23	23	NUM
easat-412	22	24	,	,	PUNCT
easat-412	22	25	2024	2024	NUM
easat-412	22	26	doi	doi	NOUN
easat-412	22	27	:	:	PUNCT
easat-412	22	28	10.55214/25768484.v8i1.412	10.55214/25768484.v8i1.412	NUM
easat-412	22	29	©	©	PROPN
easat-412	22	30	2024	2024	NUM
easat-412	22	31	by	by	ADP
easat-412	22	32	the	the	DET
easat-412	22	33	authors	author	NOUN
easat-412	22	34	;	;	PUNCT
easat-412	22	35	licensee	licensee	PROPN
easat-412	22	36	learning	learning	NOUN
easat-412	22	37	gate	gate	VERB
easat-412	22	38	many	many	ADJ
easat-412	22	39	academicians	academician	NOUN
easat-412	22	40	have	have	AUX
easat-412	22	41	emphasized	emphasize	VERB
easat-412	22	42	the	the	DET
easat-412	22	43	importance	importance	NOUN
easat-412	22	44	of	of	ADP
easat-412	22	45	risk	risk	NOUN
easat-412	22	46	and	and	CCONJ
easat-412	22	47	uncertainty	uncertainty	NOUN
easat-412	22	48	management	management	NOUN
easat-412	22	49	in	in	ADP
easat-412	22	50	the	the	DET
easat-412	22	51	corporate	corporate	ADJ
easat-412	22	52	world	world	NOUN
easat-412	22	53	.	.	PUNCT
easat-412	23	1	this	this	PRON
easat-412	23	2	is	be	AUX
easat-412	23	3	a	a	DET
easat-412	23	4	beneficial	beneficial	ADJ
easat-412	23	5	approach	approach	NOUN
easat-412	23	6	for	for	SCONJ
easat-412	23	7	corporations	corporation	NOUN
easat-412	23	8	to	to	PART
easat-412	23	9	maximize	maximize	VERB
easat-412	23	10	shareholder	shareholder	NOUN
easat-412	23	11	value	value	NOUN
easat-412	23	12	for	for	ADP
easat-412	23	13	investors	investor	NOUN
easat-412	23	14	.	.	PUNCT
easat-412	24	1	as	as	ADP
easat-412	24	2	a	a	DET
easat-412	24	3	result	result	NOUN
easat-412	24	4	,	,	PUNCT
easat-412	24	5	when	when	SCONJ
easat-412	24	6	such	such	ADJ
easat-412	24	7	unavoidable	unavoidable	ADJ
easat-412	24	8	risks	risk	NOUN
easat-412	24	9	are	be	AUX
easat-412	24	10	managed	manage	VERB
easat-412	24	11	,	,	PUNCT
easat-412	24	12	good	good	ADJ
easat-412	24	13	financial	financial	ADJ
easat-412	24	14	performance	performance	NOUN
easat-412	24	15	and	and	CCONJ
easat-412	24	16	increased	increase	VERB
easat-412	24	17	shareholder	shareholder	NOUN
easat-412	24	18	value	value	NOUN
easat-412	24	19	can	can	AUX
easat-412	24	20	be	be	AUX
easat-412	24	21	achieved	achieve	VERB
easat-412	24	22	.	.	PUNCT
easat-412	25	1	financial	financial	ADJ
easat-412	25	2	performance	performance	NOUN
easat-412	25	3	has	have	AUX
easat-412	25	4	been	be	AUX
easat-412	25	5	used	use	VERB
easat-412	25	6	to	to	PART
easat-412	25	7	distinguish	distinguish	VERB
easat-412	25	8	superior	superior	ADJ
easat-412	25	9	and	and	CCONJ
easat-412	25	10	relevant	relevant	ADJ
easat-412	25	11	information	information	NOUN
easat-412	25	12	in	in	ADP
easat-412	25	13	assessing	assess	VERB
easat-412	25	14	the	the	DET
easat-412	25	15	current	current	ADJ
easat-412	25	16	financial	financial	ADJ
easat-412	25	17	situation	situation	NOUN
easat-412	25	18	and	and	CCONJ
easat-412	25	19	forecasting	forecast	VERB
easat-412	25	20	future	future	ADJ
easat-412	25	21	performance	performance	NOUN
easat-412	25	22	.	.	PUNCT
easat-412	26	1	it	it	PRON
easat-412	26	2	is	be	AUX
easat-412	26	3	a	a	DET
easat-412	26	4	crucial	crucial	ADJ
easat-412	26	5	metric	metric	NOUN
easat-412	26	6	for	for	ADP
easat-412	26	7	assessing	assess	VERB
easat-412	26	8	a	a	DET
easat-412	26	9	company	company	NOUN
easat-412	26	10	's	's	PART
easat-412	26	11	financial	financial	ADJ
easat-412	26	12	health	health	NOUN
easat-412	26	13	.	.	PUNCT
easat-412	27	1	it	it	PRON
easat-412	27	2	may	may	AUX
easat-412	27	3	also	also	ADV
easat-412	27	4	gauge	gauge	VERB
easat-412	27	5	operational	operational	ADJ
easat-412	27	6	efficiency	efficiency	NOUN
easat-412	27	7	,	,	PUNCT
easat-412	27	8	brand	brand	NOUN
easat-412	27	9	reputation	reputation	NOUN
easat-412	27	10	,	,	PUNCT
easat-412	27	11	and	and	CCONJ
easat-412	27	12	organizational	organizational	ADJ
easat-412	27	13	longevity	longevity	NOUN
easat-412	27	14	.	.	PUNCT
easat-412	28	1	on	on	ADP
easat-412	28	2	the	the	DET
easat-412	28	3	other	other	ADJ
easat-412	28	4	hand	hand	NOUN
easat-412	28	5	,	,	PUNCT
easat-412	28	6	financial	financial	ADJ
easat-412	28	7	performance	performance	NOUN
easat-412	28	8	has	have	AUX
easat-412	28	9	proven	prove	VERB
easat-412	28	10	to	to	PART
easat-412	28	11	be	be	AUX
easat-412	28	12	a	a	DET
easat-412	28	13	valuable	valuable	ADJ
easat-412	28	14	indication	indication	NOUN
easat-412	28	15	for	for	ADP
easat-412	28	16	assessing	assess	VERB
easat-412	28	17	a	a	DET
easat-412	28	18	company	company	NOUN
easat-412	28	19	's	's	PART
easat-412	28	20	response	response	NOUN
easat-412	28	21	to	to	ADP
easat-412	28	22	risk	risk	NOUN
easat-412	28	23	strategies	strategy	NOUN
easat-412	28	24	.	.	PUNCT
easat-412	29	1	corporate	corporate	ADJ
easat-412	29	2	financial	financial	ADJ
easat-412	29	3	performance	performance	NOUN
easat-412	29	4	is	be	AUX
easat-412	29	5	important	important	ADJ
easat-412	29	6	for	for	ADP
easat-412	29	7	capital	capital	NOUN
easat-412	29	8	market	market	NOUN
easat-412	29	9	efficiency	efficiency	NOUN
easat-412	29	10	because	because	SCONJ
easat-412	29	11	it	it	PRON
easat-412	29	12	influences	influence	VERB
easat-412	29	13	market	market	NOUN
easat-412	29	14	participants	participant	NOUN
easat-412	29	15	'	'	PART
easat-412	29	16	decisions	decision	NOUN
easat-412	29	17	,	,	PUNCT
easat-412	29	18	such	such	ADJ
easat-412	29	19	as	as	ADP
easat-412	29	20	shareholders	shareholder	NOUN
easat-412	29	21	and	and	CCONJ
easat-412	29	22	potential	potential	ADJ
easat-412	29	23	investors	investor	NOUN
easat-412	29	24	.	.	PUNCT
easat-412	30	1	apart	apart	ADV
easat-412	30	2	from	from	ADP
easat-412	30	3	maintaining	maintain	VERB
easat-412	30	4	market	market	NOUN
easat-412	30	5	efficiency	efficiency	NOUN
easat-412	30	6	,	,	PUNCT
easat-412	30	7	developing	develop	VERB
easat-412	30	8	an	an	DET
easat-412	30	9	atmosphere	atmosphere	NOUN
easat-412	30	10	encouraging	encourage	VERB
easat-412	30	11	firms	firm	NOUN
easat-412	30	12	to	to	PART
easat-412	30	13	grow	grow	VERB
easat-412	30	14	sustainably	sustainably	ADV
easat-412	30	15	is	be	AUX
easat-412	30	16	essential	essential	ADJ
easat-412	30	17	.	.	PUNCT
easat-412	31	1	this	this	PRON
easat-412	31	2	can	can	AUX
easat-412	31	3	be	be	AUX
easat-412	31	4	achieved	achieve	VERB
easat-412	31	5	through	through	ADP
easat-412	31	6	effective	effective	ADJ
easat-412	31	7	corporate	corporate	ADJ
easat-412	31	8	governance	governance	NOUN
easat-412	31	9	,	,	PUNCT
easat-412	31	10	focusing	focus	VERB
easat-412	31	11	on	on	ADP
easat-412	31	12	producing	produce	VERB
easat-412	31	13	the	the	DET
easat-412	31	14	best	good	ADJ
easat-412	31	15	results	result	NOUN
easat-412	31	16	for	for	ADP
easat-412	31	17	shareholders	shareholder	NOUN
easat-412	31	18	.	.	PUNCT
easat-412	32	1	as	as	ADP
easat-412	32	2	a	a	DET
easat-412	32	3	result	result	NOUN
easat-412	32	4	,	,	PUNCT
easat-412	32	5	managing	manage	VERB
easat-412	32	6	financial	financial	ADJ
easat-412	32	7	and	and	CCONJ
easat-412	32	8	non	non	ADJ
easat-412	32	9	-	-	ADJ
easat-412	32	10	financial	financial	ADJ
easat-412	32	11	risks	risk	NOUN
easat-412	32	12	and	and	CCONJ
easat-412	32	13	uncertainties	uncertainty	NOUN
easat-412	32	14	is	be	AUX
easat-412	32	15	critical	critical	ADJ
easat-412	32	16	to	to	ADP
easat-412	32	17	evaluating	evaluate	VERB
easat-412	32	18	investment	investment	NOUN
easat-412	32	19	portfolios	portfolio	NOUN
easat-412	32	20	.	.	PUNCT
easat-412	33	1	to	to	PART
easat-412	33	2	improve	improve	VERB
easat-412	33	3	corporate	corporate	ADJ
easat-412	33	4	performance	performance	NOUN
easat-412	33	5	,	,	PUNCT
easat-412	33	6	companies	company	NOUN
easat-412	33	7	must	must	AUX
easat-412	33	8	effectively	effectively	ADV
easat-412	33	9	manage	manage	VERB
easat-412	33	10	non	non	ADJ
easat-412	33	11	-	-	ADJ
easat-412	33	12	financial	financial	ADJ
easat-412	33	13	risks	risk	NOUN
easat-412	33	14	related	relate	VERB
easat-412	33	15	to	to	ADP
easat-412	33	16	their	their	PRON
easat-412	33	17	competitive	competitive	ADJ
easat-412	33	18	advantages	advantage	NOUN
easat-412	33	19	,	,	PUNCT
easat-412	33	20	technology	technology	NOUN
easat-412	33	21	advances	advance	NOUN
easat-412	33	22	,	,	PUNCT
easat-412	33	23	product	product	NOUN
easat-412	33	24	design	design	NOUN
easat-412	33	25	and	and	CCONJ
easat-412	33	26	marketing	marketing	NOUN
easat-412	33	27	,	,	PUNCT
easat-412	33	28	and	and	CCONJ
easat-412	33	29	economic	economic	ADJ
easat-412	33	30	and	and	CCONJ
easat-412	33	31	political	political	ADJ
easat-412	33	32	developments	development	NOUN
easat-412	34	1	[	[	X
easat-412	34	2	1	1	NUM
easat-412	34	3	]	]	PUNCT
easat-412	34	4	.	.	PUNCT
easat-412	35	1	the	the	DET
easat-412	35	2	final	final	ADJ
easat-412	35	3	outcome	outcome	NOUN
easat-412	35	4	of	of	ADP
easat-412	35	5	satisfying	satisfy	VERB
easat-412	35	6	shareholders	shareholder	NOUN
easat-412	35	7	'	'	PART
easat-412	35	8	information	information	NOUN
easat-412	35	9	investment	investment	NOUN
easat-412	35	10	needs	need	NOUN
easat-412	35	11	would	would	AUX
easat-412	35	12	represent	represent	VERB
easat-412	35	13	the	the	DET
easat-412	35	14	company	company	NOUN
easat-412	35	15	's	's	PART
easat-412	35	16	financial	financial	ADJ
easat-412	35	17	performance	performance	NOUN
easat-412	35	18	.	.	PUNCT
easat-412	36	1	even	even	ADV
easat-412	36	2	with	with	ADP
easat-412	36	3	this	this	PRON
easat-412	36	4	,	,	PUNCT
easat-412	36	5	good	good	ADJ
easat-412	36	6	performance	performance	NOUN
easat-412	36	7	is	be	AUX
easat-412	36	8	easier	easy	ADJ
easat-412	36	9	to	to	PART
easat-412	36	10	accomplish	accomplish	VERB
easat-412	36	11	when	when	SCONJ
easat-412	36	12	the	the	DET
easat-412	36	13	total	total	ADJ
easat-412	36	14	risk	risk	NOUN
easat-412	36	15	around	around	ADP
easat-412	36	16	the	the	DET
easat-412	36	17	organization	organization	NOUN
easat-412	36	18	is	be	AUX
easat-412	36	19	poorly	poorly	ADV
easat-412	36	20	managed	manage	VERB
easat-412	36	21	[	[	X
easat-412	36	22	2	2	NUM
easat-412	36	23	]	]	PUNCT
easat-412	36	24	.	.	PUNCT
easat-412	37	1	in	in	ADP
easat-412	37	2	recent	recent	ADJ
easat-412	37	3	years	year	NOUN
easat-412	37	4	,	,	PUNCT
easat-412	37	5	numerous	numerous	ADJ
easat-412	37	6	studies	study	NOUN
easat-412	37	7	have	have	AUX
easat-412	37	8	explored	explore	VERB
easat-412	37	9	risk	risk	NOUN
easat-412	37	10	management	management	NOUN
easat-412	37	11	practices	practice	NOUN
easat-412	37	12	and	and	CCONJ
easat-412	37	13	the	the	DET
easat-412	37	14	financial	financial	ADJ
easat-412	37	15	performance	performance	NOUN
easat-412	37	16	of	of	ADP
easat-412	37	17	businesses	business	NOUN
easat-412	37	18	within	within	ADP
easat-412	37	19	the	the	DET
easat-412	37	20	association	association	NOUN
easat-412	37	21	of	of	ADP
easat-412	37	22	southeast	southeast	ADJ
easat-412	37	23	asian	asian	ADJ
easat-412	37	24	nations	nation	NOUN
easat-412	37	25	(	(	PUNCT
easat-412	37	26	asean	asean	ADJ
easat-412	37	27	)	)	PUNCT
easat-412	37	28	countries	country	NOUN
easat-412	37	29	,	,	PUNCT
easat-412	37	30	focusing	focus	VERB
easat-412	37	31	on	on	ADP
easat-412	37	32	the	the	DET
easat-412	37	33	perspective	perspective	NOUN
easat-412	37	34	of	of	ADP
easat-412	37	35	good	good	ADJ
easat-412	37	36	governance	governance	NOUN
easat-412	37	37	[	[	X
easat-412	37	38	3	3	NUM
easat-412	37	39	,	,	PUNCT
easat-412	37	40	4	4	NUM
easat-412	37	41	]	]	PUNCT
easat-412	37	42	.	.	PUNCT
easat-412	38	1	because	because	SCONJ
easat-412	38	2	the	the	DET
easat-412	38	3	majority	majority	NOUN
easat-412	38	4	of	of	ADP
easat-412	38	5	early	early	ADJ
easat-412	38	6	risk	risk	NOUN
easat-412	38	7	management	management	NOUN
easat-412	38	8	research	research	NOUN
easat-412	38	9	was	be	AUX
easat-412	38	10	undertaken	undertake	VERB
easat-412	38	11	in	in	ADP
easat-412	38	12	developed	develop	VERB
easat-412	38	13	countries	country	NOUN
easat-412	38	14	,	,	PUNCT
easat-412	38	15	empirical	empirical	ADJ
easat-412	38	16	risk	risk	NOUN
easat-412	38	17	-	-	PUNCT
easat-412	38	18	related	relate	VERB
easat-412	38	19	research	research	NOUN
easat-412	38	20	has	have	AUX
easat-412	38	21	also	also	ADV
easat-412	38	22	been	be	AUX
easat-412	38	23	conducted	conduct	VERB
easat-412	38	24	in	in	ADP
easat-412	38	25	developed	develop	VERB
easat-412	38	26	countries	country	NOUN
easat-412	38	27	such	such	ADJ
easat-412	38	28	as	as	ADP
easat-412	38	29	the	the	DET
easat-412	38	30	united	united	ADJ
easat-412	38	31	kingdom	kingdom	NOUN
easat-412	39	1	[	[	X
easat-412	39	2	5	5	NUM
easat-412	39	3	-	-	SYM
easat-412	39	4	7	7	NUM
easat-412	39	5	]	]	PUNCT
easat-412	39	6	.	.	PUNCT
easat-412	40	1	however	however	ADV
easat-412	40	2	,	,	PUNCT
easat-412	40	3	research	research	NOUN
easat-412	40	4	on	on	ADP
easat-412	40	5	the	the	DET
easat-412	40	6	adoption	adoption	NOUN
easat-412	40	7	of	of	ADP
easat-412	40	8	risk	risk	NOUN
easat-412	40	9	management	management	NOUN
easat-412	40	10	strategies	strategy	NOUN
easat-412	40	11	for	for	ADP
easat-412	40	12	managing	manage	VERB
easat-412	40	13	potential	potential	ADJ
easat-412	40	14	risks	risk	NOUN
easat-412	40	15	and	and	CCONJ
easat-412	40	16	risk	risk	NOUN
easat-412	40	17	exposure	exposure	NOUN
easat-412	40	18	in	in	ADP
easat-412	40	19	developing	develop	VERB
easat-412	40	20	countries	country	NOUN
easat-412	40	21	is	be	AUX
easat-412	40	22	still	still	ADV
easat-412	40	23	lacking	lack	VERB
easat-412	40	24	and	and	CCONJ
easat-412	40	25	requires	require	VERB
easat-412	40	26	further	further	ADJ
easat-412	40	27	investigation	investigation	NOUN
easat-412	41	1	[	[	X
easat-412	41	2	3	3	NUM
easat-412	41	3	,	,	PUNCT
easat-412	41	4	8	8	NUM
easat-412	41	5	,	,	PUNCT
easat-412	41	6	9	9	NUM
easat-412	41	7	]	]	PUNCT
easat-412	41	8	.	.	PUNCT
easat-412	42	1	the	the	DET
easat-412	42	2	evolution	evolution	NOUN
easat-412	42	3	of	of	ADP
easat-412	42	4	the	the	DET
easat-412	42	5	business	business	NOUN
easat-412	42	6	environment	environment	NOUN
easat-412	42	7	due	due	ADP
easat-412	42	8	to	to	ADP
easat-412	42	9	complexity	complexity	NOUN
easat-412	42	10	and	and	CCONJ
easat-412	42	11	rapid	rapid	ADJ
easat-412	42	12	change	change	NOUN
easat-412	42	13	has	have	AUX
easat-412	42	14	rendered	render	VERB
easat-412	42	15	traditional	traditional	ADJ
easat-412	42	16	risk	risk	NOUN
easat-412	42	17	management	management	NOUN
easat-412	42	18	approaches	approach	VERB
easat-412	42	19	ineffective	ineffective	ADJ
easat-412	42	20	[	[	X
easat-412	42	21	10	10	NUM
easat-412	42	22	]	]	PUNCT
easat-412	42	23	.	.	PUNCT
easat-412	43	1	in	in	ADP
easat-412	43	2	developing	develop	VERB
easat-412	43	3	countries	country	NOUN
easat-412	43	4	,	,	PUNCT
easat-412	43	5	where	where	SCONJ
easat-412	43	6	exposure	exposure	NOUN
easat-412	43	7	to	to	ADP
easat-412	43	8	natural	natural	ADJ
easat-412	43	9	catastrophes	catastrophe	NOUN
easat-412	43	10	and	and	CCONJ
easat-412	43	11	unstable	unstable	ADJ
easat-412	43	12	political	political	ADJ
easat-412	43	13	and	and	CCONJ
easat-412	43	14	economic	economic	ADJ
easat-412	43	15	conditions	condition	NOUN
easat-412	43	16	is	be	AUX
easat-412	43	17	prevalent	prevalent	ADJ
easat-412	43	18	,	,	PUNCT
easat-412	43	19	the	the	DET
easat-412	43	20	volume	volume	NOUN
easat-412	43	21	and	and	CCONJ
easat-412	43	22	complexity	complexity	NOUN
easat-412	43	23	of	of	ADP
easat-412	43	24	risks	risk	NOUN
easat-412	43	25	pose	pose	VERB
easat-412	43	26	significant	significant	ADJ
easat-412	43	27	challenges	challenge	NOUN
easat-412	43	28	for	for	ADP
easat-412	43	29	entities	entity	NOUN
easat-412	43	30	in	in	ADP
easat-412	43	31	meeting	meet	VERB
easat-412	43	32	stakeholders	stakeholder	NOUN
easat-412	43	33	'	'	PART
easat-412	43	34	expectations	expectation	NOUN
easat-412	44	1	[	[	X
easat-412	44	2	11	11	NUM
easat-412	44	3	]	]	PUNCT
easat-412	44	4	.	.	PUNCT
easat-412	45	1	thus	thus	ADV
easat-412	45	2	,	,	PUNCT
easat-412	45	3	this	this	DET
easat-412	45	4	study	study	NOUN
easat-412	45	5	aims	aim	VERB
easat-412	45	6	to	to	PART
easat-412	45	7	investigate	investigate	VERB
easat-412	45	8	how	how	SCONJ
easat-412	45	9	effectively	effectively	ADV
easat-412	45	10	the	the	DET
easat-412	45	11	adoption	adoption	NOUN
easat-412	45	12	of	of	ADP
easat-412	45	13	risk	risk	NOUN
easat-412	45	14	management	management	NOUN
easat-412	45	15	could	could	AUX
easat-412	45	16	influence	influence	VERB
easat-412	45	17	the	the	DET
easat-412	45	18	firm	firm	ADJ
easat-412	45	19	performance	performance	NOUN
easat-412	45	20	of	of	ADP
easat-412	45	21	publicly	publicly	ADV
easat-412	45	22	listed	list	VERB
easat-412	45	23	companies	company	NOUN
easat-412	45	24	in	in	ADP
easat-412	45	25	malaysia	malaysia	PROPN
easat-412	45	26	.	.	PUNCT
easat-412	46	1	in	in	ADP
easat-412	46	2	particular	particular	ADJ
easat-412	46	3	,	,	PUNCT
easat-412	46	4	effective	effective	ADJ
easat-412	46	5	risk	risk	NOUN
easat-412	46	6	management	management	NOUN
easat-412	46	7	is	be	AUX
easat-412	46	8	assessed	assess	VERB
easat-412	46	9	through	through	ADP
easat-412	46	10	the	the	DET
easat-412	46	11	achievement	achievement	NOUN
easat-412	46	12	of	of	ADP
easat-412	46	13	four	four	NUM
easat-412	46	14	key	key	ADJ
easat-412	46	15	risk	risk	NOUN
easat-412	46	16	fulfilments	fulfilment	NOUN
easat-412	46	17	among	among	ADP
easat-412	46	18	publicly	publicly	ADV
easat-412	46	19	listed	list	VERB
easat-412	46	20	companies	company	NOUN
easat-412	46	21	based	base	VERB
easat-412	46	22	on	on	ADP
easat-412	46	23	coso	coso	NOUN
easat-412	46	24	[	[	X
easat-412	46	25	11	11	NUM
easat-412	46	26	]	]	PUNCT
easat-412	46	27	.	.	PUNCT
easat-412	47	1	this	this	DET
easat-412	47	2	study	study	NOUN
easat-412	47	3	sheds	shed	VERB
easat-412	47	4	light	light	NOUN
easat-412	47	5	on	on	ADP
easat-412	47	6	the	the	DET
easat-412	47	7	knowledge	knowledge	NOUN
easat-412	47	8	and	and	CCONJ
easat-412	47	9	understanding	understanding	NOUN
easat-412	47	10	of	of	ADP
easat-412	47	11	risk	risk	NOUN
easat-412	47	12	management	management	NOUN
easat-412	47	13	practices	practice	NOUN
easat-412	47	14	among	among	ADP
easat-412	47	15	publicly	publicly	ADV
easat-412	47	16	listed	list	VERB
easat-412	47	17	companies	company	NOUN
easat-412	47	18	in	in	ADP
easat-412	47	19	malaysia	malaysia	PROPN
easat-412	47	20	.	.	PUNCT
easat-412	48	1	2	2	X
easat-412	48	2	.	.	X
easat-412	48	3	literature	literature	NOUN
easat-412	48	4	review	review	VERB
easat-412	48	5	2.1	2.1	NUM
easat-412	48	6	.	.	PUNCT
easat-412	49	1	effective	effective	ADJ
easat-412	49	2	risk	risk	NOUN
easat-412	49	3	management	management	NOUN
easat-412	49	4	and	and	CCONJ
easat-412	49	5	firm	firm	ADJ
easat-412	49	6	performance	performance	NOUN
easat-412	49	7	the	the	DET
easat-412	49	8	issue	issue	NOUN
easat-412	49	9	of	of	ADP
easat-412	49	10	risk	risk	NOUN
easat-412	49	11	management	management	NOUN
easat-412	49	12	has	have	AUX
easat-412	49	13	sparked	spark	VERB
easat-412	49	14	much	much	ADJ
easat-412	49	15	debate	debate	NOUN
easat-412	49	16	among	among	ADP
easat-412	49	17	professionals	professional	NOUN
easat-412	49	18	and	and	CCONJ
easat-412	49	19	authorities	authority	NOUN
easat-412	49	20	in	in	ADP
easat-412	49	21	malaysia	malaysia	PROPN
easat-412	49	22	and	and	CCONJ
easat-412	49	23	other	other	ADJ
easat-412	49	24	countries	country	NOUN
easat-412	49	25	.	.	PUNCT
easat-412	50	1	given	give	VERB
easat-412	50	2	the	the	DET
easat-412	50	3	attention	attention	NOUN
easat-412	50	4	from	from	ADP
easat-412	50	5	various	various	ADJ
easat-412	50	6	researchers	researcher	NOUN
easat-412	50	7	,	,	PUNCT
easat-412	50	8	linsley	linsley	ADJ
easat-412	50	9	and	and	CCONJ
easat-412	50	10	shrives	shrive	NOUN
easat-412	50	11	[	[	X
easat-412	50	12	5	5	NUM
easat-412	50	13	]	]	PUNCT
easat-412	50	14	identified	identify	VERB
easat-412	50	15	three	three	NUM
easat-412	50	16	types	type	NOUN
easat-412	50	17	of	of	ADP
easat-412	50	18	risks	risk	NOUN
easat-412	50	19	:	:	PUNCT
easat-412	50	20	strategic	strategic	ADJ
easat-412	50	21	risk	risk	NOUN
easat-412	50	22	related	relate	VERB
easat-412	50	23	to	to	ADP
easat-412	50	24	the	the	DET
easat-412	50	25	external	external	ADJ
easat-412	50	26	business	business	NOUN
easat-412	50	27	environment	environment	NOUN
easat-412	50	28	,	,	PUNCT
easat-412	50	29	financial	financial	ADJ
easat-412	50	30	risk	risk	NOUN
easat-412	50	31	associated	associate	VERB
easat-412	50	32	with	with	ADP
easat-412	50	33	the	the	DET
easat-412	50	34	company	company	NOUN
easat-412	50	35	's	's	PART
easat-412	50	36	financial	financial	ADJ
easat-412	50	37	position	position	NOUN
easat-412	50	38	,	,	PUNCT
easat-412	50	39	and	and	CCONJ
easat-412	50	40	operational	operational	ADJ
easat-412	50	41	risk	risk	NOUN
easat-412	50	42	linked	link	VERB
easat-412	50	43	to	to	ADP
easat-412	50	44	internal	internal	ADJ
easat-412	50	45	business	business	NOUN
easat-412	50	46	functions	function	NOUN
easat-412	50	47	.	.	PUNCT
easat-412	51	1	effective	effective	ADJ
easat-412	51	2	risk	risk	NOUN
easat-412	51	3	management	management	NOUN
easat-412	51	4	reduces	reduce	VERB
easat-412	51	5	risks	risk	NOUN
easat-412	51	6	,	,	PUNCT
easat-412	51	7	thereby	thereby	ADV
easat-412	51	8	expectedly	expectedly	ADV
easat-412	51	9	enhancing	enhance	VERB
easat-412	51	10	performance	performance	NOUN
easat-412	51	11	and	and	CCONJ
easat-412	51	12	the	the	DET
easat-412	51	13	organization	organization	NOUN
easat-412	51	14	's	's	PART
easat-412	51	15	value	value	NOUN
easat-412	51	16	[	[	X
easat-412	51	17	12	12	NUM
easat-412	51	18	,	,	PUNCT
easat-412	51	19	13	13	NUM
easat-412	51	20	]	]	PUNCT
easat-412	51	21	.	.	PUNCT
easat-412	52	1	in	in	ADP
easat-412	52	2	response	response	NOUN
easat-412	52	3	to	to	ADP
easat-412	52	4	the	the	DET
easat-412	52	5	escalating	escalate	VERB
easat-412	52	6	demand	demand	NOUN
easat-412	52	7	for	for	ADP
easat-412	52	8	corporate	corporate	ADJ
easat-412	52	9	transparency	transparency	NOUN
easat-412	52	10	amid	amid	ADP
easat-412	52	11	global	global	ADJ
easat-412	52	12	crises	crisis	NOUN
easat-412	52	13	,	,	PUNCT
easat-412	52	14	corporations	corporation	NOUN
easat-412	52	15	in	in	ADP
easat-412	52	16	emerging	emerge	VERB
easat-412	52	17	nations	nation	NOUN
easat-412	52	18	have	have	AUX
easat-412	52	19	been	be	AUX
easat-412	52	20	steadily	steadily	ADV
easat-412	52	21	increasing	increase	VERB
easat-412	52	22	their	their	PRON
easat-412	52	23	awareness	awareness	NOUN
easat-412	52	24	of	of	ADP
easat-412	52	25	the	the	DET
easat-412	52	26	severe	severe	ADJ
easat-412	52	27	consequences	consequence	NOUN
easat-412	52	28	of	of	ADP
easat-412	52	29	inefficient	inefficient	ADJ
easat-412	52	30	risk	risk	NOUN
easat-412	52	31	and	and	CCONJ
easat-412	52	32	uncertainty	uncertainty	NOUN
easat-412	52	33	management	management	NOUN
easat-412	52	34	[	[	X
easat-412	52	35	8	8	NUM
easat-412	52	36	,	,	PUNCT
easat-412	52	37	14	14	NUM
easat-412	52	38	,	,	PUNCT
easat-412	52	39	15	15	NUM
easat-412	52	40	]	]	PUNCT
easat-412	52	41	.	.	PUNCT
easat-412	53	1	the	the	DET
easat-412	53	2	fundamental	fundamental	ADJ
easat-412	53	3	premise	premise	NOUN
easat-412	53	4	of	of	ADP
easat-412	53	5	the	the	DET
easat-412	53	6	concept	concept	NOUN
easat-412	53	7	of	of	ADP
easat-412	53	8	strategic	strategic	ADJ
easat-412	53	9	risk	risk	NOUN
easat-412	53	10	is	be	AUX
easat-412	53	11	that	that	SCONJ
easat-412	53	12	long	long	ADJ
easat-412	53	13	-	-	PUNCT
easat-412	53	14	term	term	NOUN
easat-412	53	15	change	change	NOUN
easat-412	53	16	processes	process	NOUN
easat-412	53	17	impact	impact	VERB
easat-412	53	18	the	the	DET
easat-412	53	19	strategic	strategic	ADJ
easat-412	53	20	performance	performance	NOUN
easat-412	53	21	of	of	ADP
easat-412	53	22	businesses	business	NOUN
easat-412	53	23	.	.	PUNCT
easat-412	54	1	numerous	numerous	ADJ
easat-412	54	2	intricately	intricately	ADV
easat-412	54	3	interacting	interact	VERB
easat-412	54	4	variables	variable	NOUN
easat-412	54	5	may	may	AUX
easat-412	54	6	influence	influence	VERB
easat-412	54	7	this	this	DET
easat-412	54	8	process	process	NOUN
easat-412	54	9	.	.	PUNCT
easat-412	55	1	not	not	PART
easat-412	55	2	achieving	achieve	VERB
easat-412	55	3	a	a	DET
easat-412	55	4	strategic	strategic	ADJ
easat-412	55	5	outcome	outcome	NOUN
easat-412	55	6	constitutes	constitute	VERB
easat-412	55	7	a	a	DET
easat-412	55	8	strategic	strategic	ADJ
easat-412	55	9	risk	risk	NOUN
easat-412	55	10	,	,	PUNCT
easat-412	55	11	which	which	PRON
easat-412	55	12	develops	develop	VERB
easat-412	55	13	when	when	SCONJ
easat-412	55	14	pursuing	pursue	VERB
easat-412	55	15	strategic	strategic	ADJ
easat-412	55	16	goals	goal	NOUN
easat-412	55	17	and	and	CCONJ
easat-412	55	18	alludes	allude	VERB
easat-412	55	19	to	to	ADP
easat-412	55	20	a	a	DET
easat-412	55	21	strategy	strategy	NOUN
easat-412	55	22	's	's	PART
easat-412	55	23	risk	risk	NOUN
easat-412	55	24	.	.	PUNCT
easat-412	56	1	światowiec	światowiec	NOUN
easat-412	56	2	-	-	PUNCT
easat-412	56	3	szczepańska	szczepańska	PROPN
easat-412	56	4	and	and	CCONJ
easat-412	56	5	stępień	stępień	NOUN
easat-412	57	1	[	[	X
easat-412	57	2	16	16	NUM
easat-412	57	3	]	]	PUNCT
easat-412	57	4	.	.	PUNCT
easat-412	58	1	gordon	gordon	PROPN
easat-412	58	2	,	,	PUNCT
easat-412	58	3	et	et	PROPN
easat-412	58	4	al	al	PROPN
easat-412	58	5	.	.	PUNCT
easat-412	59	1	[	[	X
easat-412	59	2	12	12	NUM
easat-412	59	3	]	]	PUNCT
easat-412	59	4	suggest	suggest	VERB
easat-412	59	5	15	15	NUM
easat-412	59	6	edelweiss	edelweiss	PROPN
easat-412	59	7	applied	apply	VERB
easat-412	59	8	science	science	NOUN
easat-412	59	9	and	and	CCONJ
easat-412	59	10	technology	technology	NOUN
easat-412	59	11	issn	issn	PROPN
easat-412	59	12	:	:	PUNCT
easat-412	59	13	2576	2576	NUM
easat-412	59	14	-	-	SYM
easat-412	59	15	8484	8484	NUM
easat-412	59	16	vol	vol	NOUN
easat-412	59	17	.	.	PROPN
easat-412	59	18	8	8	NUM
easat-412	59	19	,	,	PUNCT
easat-412	59	20	no	no	INTJ
easat-412	59	21	.	.	NOUN
easat-412	60	1	1	1	NUM
easat-412	60	2	:	:	SYM
easat-412	60	3	13	13	NUM
easat-412	60	4	-	-	SYM
easat-412	60	5	23	23	NUM
easat-412	60	6	,	,	PUNCT
easat-412	60	7	2024	2024	NUM
easat-412	60	8	doi	doi	NOUN
easat-412	60	9	:	:	PUNCT
easat-412	60	10	10.55214/25768484.v8i1.412	10.55214/25768484.v8i1.412	NUM
easat-412	60	11	©	©	PROPN
easat-412	60	12	2024	2024	NUM
easat-412	60	13	by	by	ADP
easat-412	60	14	the	the	DET
easat-412	60	15	authors	author	NOUN
easat-412	60	16	;	;	PUNCT
easat-412	60	17	licensee	licensee	PROPN
easat-412	60	18	learning	learning	NOUN
easat-412	60	19	gate	gate	NOUN
easat-412	60	20	that	that	SCONJ
easat-412	60	21	the	the	DET
easat-412	60	22	organization	organization	NOUN
easat-412	60	23	can	can	AUX
easat-412	60	24	evaluate	evaluate	VERB
easat-412	60	25	the	the	DET
easat-412	60	26	effectiveness	effectiveness	NOUN
easat-412	60	27	of	of	ADP
easat-412	60	28	risk	risk	NOUN
easat-412	60	29	management	management	NOUN
easat-412	60	30	by	by	ADP
easat-412	60	31	assessing	assess	VERB
easat-412	60	32	various	various	ADJ
easat-412	60	33	risks	risk	NOUN
easat-412	60	34	,	,	PUNCT
easat-412	60	35	including	include	VERB
easat-412	60	36	strategy	strategy	NOUN
easat-412	60	37	,	,	PUNCT
easat-412	60	38	operational	operational	ADJ
easat-412	60	39	,	,	PUNCT
easat-412	60	40	reporting	reporting	NOUN
easat-412	60	41	,	,	PUNCT
easat-412	60	42	and	and	CCONJ
easat-412	60	43	compliance	compliance	NOUN
easat-412	60	44	risks	risk	NOUN
easat-412	60	45	.	.	PUNCT
easat-412	61	1	details	detail	NOUN
easat-412	61	2	about	about	ADP
easat-412	61	3	these	these	DET
easat-412	61	4	four	four	NUM
easat-412	61	5	risks	risk	NOUN
easat-412	61	6	are	be	AUX
easat-412	61	7	provided	provide	VERB
easat-412	61	8	in	in	ADP
easat-412	61	9	table	table	NOUN
easat-412	61	10	1	1	NUM
easat-412	61	11	to	to	PART
easat-412	61	12	facilitate	facilitate	VERB
easat-412	61	13	a	a	DET
easat-412	61	14	comprehensive	comprehensive	ADJ
easat-412	61	15	understanding	understanding	NOUN
easat-412	61	16	.	.	PUNCT
easat-412	62	1	table	table	NOUN
easat-412	62	2	1	1	NUM
easat-412	62	3	.	.	PUNCT
easat-412	62	4	type	type	NOUN
easat-412	62	5	of	of	ADP
easat-412	62	6	risks	risk	NOUN
easat-412	62	7	according	accord	VERB
easat-412	62	8	to	to	ADP
easat-412	62	9	the	the	DET
easat-412	62	10	coso	coso	NOUN
easat-412	62	11	[	[	X
easat-412	62	12	11	11	NUM
easat-412	62	13	]	]	PUNCT
easat-412	62	14	objectives	objective	NOUN
easat-412	62	15	.	.	PUNCT
easat-412	63	1	risk	risk	NOUN
easat-412	63	2	type	type	NOUN
easat-412	63	3	description	description	NOUN
easat-412	63	4	strategy	strategy	NOUN
easat-412	63	5	risk	risk	VERB
easat-412	63	6	the	the	DET
easat-412	63	7	potential	potential	NOUN
easat-412	63	8	for	for	ADP
easat-412	63	9	a	a	DET
easat-412	63	10	company	company	NOUN
easat-412	63	11	's	's	PART
easat-412	63	12	strategic	strategic	ADJ
easat-412	63	13	decisions	decision	NOUN
easat-412	63	14	or	or	CCONJ
easat-412	63	15	direction	direction	NOUN
easat-412	63	16	to	to	PART
easat-412	63	17	fail	fail	VERB
easat-412	63	18	or	or	CCONJ
easat-412	63	19	underperform	underperform	NOUN
easat-412	63	20	,	,	PUNCT
easat-412	63	21	resulting	result	VERB
easat-412	63	22	in	in	ADP
easat-412	63	23	financial	financial	ADJ
easat-412	63	24	losses	loss	NOUN
easat-412	63	25	or	or	CCONJ
easat-412	63	26	reputational	reputational	ADJ
easat-412	63	27	damage	damage	NOUN
easat-412	63	28	.	.	PUNCT
easat-412	64	1	it	it	PRON
easat-412	64	2	may	may	AUX
easat-412	64	3	involve	involve	VERB
easat-412	64	4	issues	issue	NOUN
easat-412	64	5	such	such	ADJ
easat-412	64	6	as	as	ADP
easat-412	64	7	market	market	NOUN
easat-412	64	8	changes	change	NOUN
easat-412	64	9	,	,	PUNCT
easat-412	64	10	competition	competition	NOUN
easat-412	64	11	,	,	PUNCT
easat-412	64	12	or	or	CCONJ
easat-412	64	13	shifts	shift	NOUN
easat-412	64	14	in	in	ADP
easat-412	64	15	consumer	consumer	NOUN
easat-412	64	16	trends	trend	NOUN
easat-412	64	17	.	.	PUNCT
easat-412	65	1	strategy	strategy	NOUN
easat-412	65	2	risk	risk	NOUN
easat-412	65	3	refers	refer	VERB
easat-412	65	4	to	to	ADP
easat-412	65	5	the	the	DET
easat-412	65	6	potential	potential	NOUN
easat-412	65	7	for	for	ADP
easat-412	65	8	a	a	DET
easat-412	65	9	company	company	NOUN
easat-412	65	10	's	's	PART
easat-412	65	11	strategic	strategic	ADJ
easat-412	65	12	decisions	decision	NOUN
easat-412	65	13	to	to	PART
easat-412	65	14	fail	fail	VERB
easat-412	65	15	or	or	CCONJ
easat-412	65	16	for	for	SCONJ
easat-412	65	17	the	the	DET
easat-412	65	18	company	company	NOUN
easat-412	65	19	to	to	PART
easat-412	65	20	be	be	AUX
easat-412	65	21	unable	unable	ADJ
easat-412	65	22	to	to	PART
easat-412	65	23	adapt	adapt	VERB
easat-412	65	24	to	to	ADP
easat-412	65	25	changes	change	NOUN
easat-412	65	26	in	in	ADP
easat-412	65	27	its	its	PRON
easat-412	65	28	operating	operating	NOUN
easat-412	65	29	environment	environment	NOUN
easat-412	65	30	.	.	PUNCT
easat-412	66	1	this	this	PRON
easat-412	66	2	can	can	AUX
easat-412	66	3	result	result	VERB
easat-412	66	4	in	in	ADP
easat-412	66	5	wasted	waste	VERB
easat-412	66	6	resources	resource	NOUN
easat-412	66	7	,	,	PUNCT
easat-412	66	8	missed	miss	VERB
easat-412	66	9	opportunities	opportunity	NOUN
easat-412	66	10	,	,	PUNCT
easat-412	66	11	and	and	CCONJ
easat-412	66	12	a	a	DET
easat-412	66	13	lack	lack	NOUN
easat-412	66	14	of	of	ADP
easat-412	66	15	profitability	profitability	NOUN
easat-412	66	16	.	.	PUNCT
easat-412	67	1	operational	operational	ADJ
easat-412	67	2	risk	risk	NOUN
easat-412	67	3	the	the	DET
easat-412	67	4	possibility	possibility	NOUN
easat-412	67	5	of	of	ADP
easat-412	67	6	disruptions	disruption	NOUN
easat-412	67	7	or	or	CCONJ
easat-412	67	8	failures	failure	NOUN
easat-412	67	9	within	within	ADP
easat-412	67	10	a	a	DET
easat-412	67	11	company	company	NOUN
easat-412	67	12	's	's	PART
easat-412	67	13	day	day	NOUN
easat-412	67	14	-	-	PUNCT
easat-412	67	15	to	to	ADP
easat-412	67	16	-	-	PUNCT
easat-412	67	17	day	day	NOUN
easat-412	67	18	operations	operation	NOUN
easat-412	67	19	,	,	PUNCT
easat-412	67	20	systems	system	NOUN
easat-412	67	21	,	,	PUNCT
easat-412	67	22	or	or	CCONJ
easat-412	67	23	processes	process	NOUN
easat-412	67	24	.	.	PUNCT
easat-412	68	1	this	this	PRON
easat-412	68	2	could	could	AUX
easat-412	68	3	include	include	VERB
easat-412	68	4	it	it	PRON
easat-412	68	5	failures	failure	NOUN
easat-412	68	6	,	,	PUNCT
easat-412	68	7	supply	supply	NOUN
easat-412	68	8	chain	chain	NOUN
easat-412	68	9	disruptions	disruption	NOUN
easat-412	68	10	,	,	PUNCT
easat-412	68	11	or	or	CCONJ
easat-412	68	12	human	human	ADJ
easat-412	68	13	error	error	NOUN
easat-412	68	14	,	,	PUNCT
easat-412	68	15	and	and	CCONJ
easat-412	68	16	can	can	AUX
easat-412	68	17	impact	impact	VERB
easat-412	68	18	efficiency	efficiency	NOUN
easat-412	68	19	and	and	CCONJ
easat-412	68	20	profitability	profitability	NOUN
easat-412	68	21	.	.	PUNCT
easat-412	69	1	operational	operational	ADJ
easat-412	69	2	risk	risk	NOUN
easat-412	69	3	refers	refer	VERB
easat-412	69	4	to	to	ADP
easat-412	69	5	potential	potential	ADJ
easat-412	69	6	failures	failure	NOUN
easat-412	69	7	in	in	ADP
easat-412	69	8	operational	operational	ADJ
easat-412	69	9	processes	process	NOUN
easat-412	69	10	,	,	PUNCT
easat-412	69	11	systems	system	NOUN
easat-412	69	12	,	,	PUNCT
easat-412	69	13	or	or	CCONJ
easat-412	69	14	human	human	ADJ
easat-412	69	15	error	error	NOUN
easat-412	69	16	.	.	PUNCT
easat-412	70	1	this	this	PRON
easat-412	70	2	can	can	AUX
easat-412	70	3	lead	lead	VERB
easat-412	70	4	to	to	ADP
easat-412	70	5	a	a	DET
easat-412	70	6	disruption	disruption	NOUN
easat-412	70	7	in	in	ADP
easat-412	70	8	business	business	NOUN
easat-412	70	9	processes	process	NOUN
easat-412	70	10	,	,	PUNCT
easat-412	70	11	lost	lose	VERB
easat-412	70	12	revenue	revenue	NOUN
easat-412	70	13	,	,	PUNCT
easat-412	70	14	and	and	CCONJ
easat-412	70	15	reputational	reputational	ADJ
easat-412	70	16	damage	damage	NOUN
easat-412	70	17	.	.	PUNCT
easat-412	71	1	reporting	report	VERB
easat-412	71	2	risk	risk	NOUN
easat-412	71	3	the	the	DET
easat-412	71	4	potential	potential	NOUN
easat-412	71	5	for	for	ADP
easat-412	71	6	inaccurate	inaccurate	ADJ
easat-412	71	7	or	or	CCONJ
easat-412	71	8	incomplete	incomplete	ADJ
easat-412	71	9	reporting	reporting	NOUN
easat-412	71	10	of	of	ADP
easat-412	71	11	financial	financial	ADJ
easat-412	71	12	and	and	CCONJ
easat-412	71	13	nonfinancial	nonfinancial	ADJ
easat-412	71	14	information	information	NOUN
easat-412	71	15	can	can	AUX
easat-412	71	16	impede	impede	VERB
easat-412	71	17	decision	decision	NOUN
easat-412	71	18	-	-	PUNCT
easat-412	71	19	making	making	NOUN
easat-412	71	20	and	and	CCONJ
easat-412	71	21	result	result	VERB
easat-412	71	22	in	in	ADP
easat-412	71	23	regulatory	regulatory	ADJ
easat-412	71	24	or	or	CCONJ
easat-412	71	25	legal	legal	ADJ
easat-412	71	26	penalties	penalty	NOUN
easat-412	71	27	.	.	PUNCT
easat-412	72	1	risk	risk	NOUN
easat-412	72	2	reporting	reporting	NOUN
easat-412	72	3	and	and	CCONJ
easat-412	72	4	disclosures	disclosure	NOUN
easat-412	72	5	have	have	AUX
easat-412	72	6	emerged	emerge	VERB
easat-412	72	7	as	as	ADP
easat-412	72	8	a	a	DET
easat-412	72	9	central	central	ADJ
easat-412	72	10	focus	focus	NOUN
easat-412	72	11	for	for	ADP
easat-412	72	12	numerous	numerous	ADJ
easat-412	72	13	international	international	ADJ
easat-412	72	14	accounting	accounting	NOUN
easat-412	72	15	standard	standard	NOUN
easat-412	72	16	-	-	PUNCT
easat-412	72	17	setters	setter	NOUN
easat-412	72	18	and	and	CCONJ
easat-412	72	19	regulators	regulator	NOUN
easat-412	72	20	.	.	PUNCT
easat-412	73	1	reporting	report	VERB
easat-412	73	2	risk	risk	NOUN
easat-412	73	3	pertains	pertain	VERB
easat-412	73	4	to	to	ADP
easat-412	73	5	the	the	DET
easat-412	73	6	possibility	possibility	NOUN
easat-412	73	7	of	of	ADP
easat-412	73	8	errors	error	NOUN
easat-412	73	9	or	or	CCONJ
easat-412	73	10	inaccuracies	inaccuracy	NOUN
easat-412	73	11	in	in	ADP
easat-412	73	12	financial	financial	ADJ
easat-412	73	13	reporting	reporting	NOUN
easat-412	73	14	,	,	PUNCT
easat-412	73	15	carrying	carry	VERB
easat-412	73	16	the	the	DET
easat-412	73	17	potential	potential	NOUN
easat-412	73	18	for	for	ADP
easat-412	73	19	legal	legal	ADJ
easat-412	73	20	and	and	CCONJ
easat-412	73	21	regulatory	regulatory	ADJ
easat-412	73	22	consequences	consequence	NOUN
easat-412	73	23	,	,	PUNCT
easat-412	73	24	fines	fine	NOUN
easat-412	73	25	,	,	PUNCT
easat-412	73	26	and	and	CCONJ
easat-412	73	27	harm	harm	NOUN
easat-412	73	28	to	to	ADP
easat-412	73	29	reputation	reputation	NOUN
easat-412	73	30	.	.	PUNCT
easat-412	74	1	compliance	compliance	NOUN
easat-412	74	2	risk	risk	VERB
easat-412	74	3	the	the	DET
easat-412	74	4	danger	danger	NOUN
easat-412	74	5	of	of	ADP
easat-412	74	6	failing	fail	VERB
easat-412	74	7	to	to	PART
easat-412	74	8	adhere	adhere	VERB
easat-412	74	9	to	to	ADP
easat-412	74	10	applicable	applicable	ADJ
easat-412	74	11	laws	law	NOUN
easat-412	74	12	,	,	PUNCT
easat-412	74	13	regulations	regulation	NOUN
easat-412	74	14	,	,	PUNCT
easat-412	74	15	and	and	CCONJ
easat-412	74	16	policies	policy	NOUN
easat-412	74	17	that	that	PRON
easat-412	74	18	govern	govern	VERB
easat-412	74	19	a	a	DET
easat-412	74	20	business	business	NOUN
easat-412	74	21	's	's	PART
easat-412	74	22	activities	activity	NOUN
easat-412	74	23	.	.	PUNCT
easat-412	75	1	this	this	PRON
easat-412	75	2	can	can	AUX
easat-412	75	3	include	include	VERB
easat-412	75	4	risks	risk	NOUN
easat-412	75	5	related	relate	VERB
easat-412	75	6	to	to	ADP
easat-412	75	7	data	datum	NOUN
easat-412	75	8	privacy	privacy	NOUN
easat-412	75	9	,	,	PUNCT
easat-412	75	10	anti	anti	ADJ
easat-412	75	11	-	-	ADJ
easat-412	75	12	money	money	ADJ
easat-412	75	13	laundering	laundering	NOUN
easat-412	75	14	measures	measure	NOUN
easat-412	75	15	,	,	PUNCT
easat-412	75	16	or	or	CCONJ
easat-412	75	17	environmental	environmental	ADJ
easat-412	75	18	regulations	regulation	NOUN
easat-412	75	19	,	,	PUNCT
easat-412	75	20	among	among	ADP
easat-412	75	21	others	other	NOUN
easat-412	75	22	.	.	PUNCT
easat-412	76	1	compliance	compliance	NOUN
easat-412	76	2	risk	risk	NOUN
easat-412	76	3	refers	refer	VERB
easat-412	76	4	to	to	ADP
easat-412	76	5	the	the	DET
easat-412	76	6	potential	potential	NOUN
easat-412	76	7	for	for	SCONJ
easat-412	76	8	a	a	DET
easat-412	76	9	company	company	NOUN
easat-412	76	10	to	to	PART
easat-412	76	11	violate	violate	VERB
easat-412	76	12	laws	law	NOUN
easat-412	76	13	and	and	CCONJ
easat-412	76	14	regulations	regulation	NOUN
easat-412	76	15	governing	govern	VERB
easat-412	76	16	its	its	PRON
easat-412	76	17	industry	industry	NOUN
easat-412	76	18	,	,	PUNCT
easat-412	76	19	resulting	result	VERB
easat-412	76	20	in	in	ADP
easat-412	76	21	fines	fine	NOUN
easat-412	76	22	and	and	CCONJ
easat-412	76	23	other	other	ADJ
easat-412	76	24	penalties	penalty	NOUN
easat-412	76	25	.	.	PUNCT
easat-412	77	1	it	it	PRON
easat-412	77	2	can	can	AUX
easat-412	77	3	also	also	ADV
easat-412	77	4	lead	lead	VERB
easat-412	77	5	to	to	ADP
easat-412	77	6	reputational	reputational	ADJ
easat-412	77	7	damage	damage	NOUN
easat-412	77	8	and	and	CCONJ
easat-412	77	9	a	a	DET
easat-412	77	10	loss	loss	NOUN
easat-412	77	11	of	of	ADP
easat-412	77	12	market	market	NOUN
easat-412	77	13	share	share	NOUN
easat-412	77	14	.	.	PUNCT
easat-412	78	1	regarding	regard	VERB
easat-412	78	2	firm	firm	ADJ
easat-412	78	3	performance	performance	NOUN
easat-412	78	4	,	,	PUNCT
easat-412	78	5	this	this	PRON
easat-412	78	6	can	can	AUX
easat-412	78	7	be	be	AUX
easat-412	78	8	considered	consider	VERB
easat-412	78	9	meaningful	meaningful	ADJ
easat-412	78	10	when	when	SCONJ
easat-412	78	11	adequately	adequately	ADV
easat-412	78	12	measured	measure	VERB
easat-412	78	13	to	to	PART
easat-412	78	14	assess	assess	VERB
easat-412	78	15	the	the	DET
easat-412	78	16	efficient	efficient	ADJ
easat-412	78	17	utilisation	utilisation	NOUN
easat-412	78	18	of	of	ADP
easat-412	78	19	the	the	DET
easat-412	78	20	firm	firm	NOUN
easat-412	78	21	’s	’s	PART
easat-412	78	22	resources	resource	NOUN
easat-412	78	23	,	,	PUNCT
easat-412	78	24	considering	consider	VERB
easat-412	78	25	the	the	DET
easat-412	78	26	potential	potential	ADJ
easat-412	78	27	risks	risk	NOUN
easat-412	78	28	associated	associate	VERB
easat-412	78	29	with	with	ADP
easat-412	78	30	it	it	PRON
easat-412	78	31	,	,	PUNCT
easat-412	78	32	as	as	SCONJ
easat-412	78	33	indicated	indicate	VERB
easat-412	78	34	by	by	ADP
easat-412	78	35	orlitzky	orlitzky	NOUN
easat-412	78	36	,	,	PUNCT
easat-412	78	37	et	et	PROPN
easat-412	78	38	al	al	PROPN
easat-412	78	39	.	.	PUNCT
easat-412	79	1	[	[	X
easat-412	79	2	17	17	NUM
easat-412	79	3	]	]	PUNCT
easat-412	79	4	and	and	CCONJ
easat-412	79	5	mohammad	mohammad	PROPN
easat-412	79	6	,	,	PUNCT
easat-412	79	7	et	et	PROPN
easat-412	79	8	al	al	PROPN
easat-412	79	9	.	.	PUNCT
easat-412	80	1	[	[	X
easat-412	80	2	8	8	NUM
easat-412	80	3	]	]	PUNCT
easat-412	80	4	.	.	PUNCT
easat-412	81	1	determining	determine	VERB
easat-412	81	2	a	a	DET
easat-412	81	3	measurement	measurement	NOUN
easat-412	81	4	for	for	ADP
easat-412	81	5	the	the	DET
easat-412	81	6	company	company	NOUN
easat-412	81	7	's	's	PART
easat-412	81	8	performance	performance	NOUN
easat-412	81	9	also	also	ADV
easat-412	81	10	enables	enable	VERB
easat-412	81	11	the	the	DET
easat-412	81	12	comparison	comparison	NOUN
easat-412	81	13	of	of	ADP
easat-412	81	14	results	result	NOUN
easat-412	81	15	over	over	ADP
easat-412	81	16	time	time	NOUN
easat-412	81	17	,	,	PUNCT
easat-412	81	18	and	and	CCONJ
easat-412	81	19	various	various	ADJ
easat-412	81	20	approaches	approach	NOUN
easat-412	81	21	have	have	AUX
easat-412	81	22	been	be	AUX
easat-412	81	23	proposed	propose	VERB
easat-412	81	24	,	,	PUNCT
easat-412	81	25	i.e.	i.e.	X
easat-412	81	26	,	,	PUNCT
easat-412	81	27	accounting	accounting	NOUN
easat-412	81	28	returns	return	NOUN
easat-412	81	29	and	and	CCONJ
easat-412	81	30	investor	investor	NOUN
easat-412	81	31	returns	return	NOUN
easat-412	81	32	[	[	X
easat-412	81	33	17	17	NUM
easat-412	81	34	]	]	PUNCT
easat-412	81	35	.	.	PUNCT
easat-412	82	1	accounting	accounting	NOUN
easat-412	82	2	-	-	PUNCT
easat-412	82	3	based	base	VERB
easat-412	82	4	measurement	measurement	NOUN
easat-412	82	5	is	be	AUX
easat-412	82	6	used	use	VERB
easat-412	82	7	by	by	ADP
easat-412	82	8	businesses	business	NOUN
easat-412	82	9	to	to	PART
easat-412	82	10	evaluate	evaluate	VERB
easat-412	82	11	their	their	PRON
easat-412	82	12	financial	financial	ADJ
easat-412	82	13	position	position	NOUN
easat-412	82	14	in	in	ADP
easat-412	82	15	the	the	DET
easat-412	82	16	industry	industry	NOUN
easat-412	82	17	regarding	regard	VERB
easat-412	82	18	sustainability	sustainability	NOUN
easat-412	82	19	,	,	PUNCT
easat-412	82	20	liquidity	liquidity	NOUN
easat-412	82	21	,	,	PUNCT
easat-412	82	22	and	and	CCONJ
easat-412	82	23	solvency	solvency	NOUN
easat-412	82	24	in	in	ADP
easat-412	82	25	facilitating	facilitate	VERB
easat-412	82	26	shortor	shortor	NOUN
easat-412	82	27	long	long	ADJ
easat-412	82	28	-	-	PUNCT
easat-412	82	29	term	term	NOUN
easat-412	82	30	decisions	decision	NOUN
easat-412	82	31	.	.	PUNCT
easat-412	83	1	businesses	business	NOUN
easat-412	83	2	should	should	AUX
easat-412	83	3	internally	internally	ADV
easat-412	83	4	assess	assess	VERB
easat-412	83	5	their	their	PRON
easat-412	83	6	financial	financial	ADJ
easat-412	83	7	positions	position	NOUN
easat-412	83	8	against	against	ADP
easat-412	83	9	different	different	ADJ
easat-412	83	10	business	business	NOUN
easat-412	83	11	management	management	NOUN
easat-412	83	12	and	and	CCONJ
easat-412	83	13	decision	decision	NOUN
easat-412	83	14	-	-	PUNCT
easat-412	83	15	making	make	VERB
easat-412	83	16	processes	process	NOUN
easat-412	83	17	rather	rather	ADV
easat-412	83	18	than	than	ADP
easat-412	83	19	depending	depend	VERB
easat-412	83	20	on	on	ADP
easat-412	83	21	external	external	ADJ
easat-412	83	22	sources	source	NOUN
easat-412	83	23	.	.	PUNCT
easat-412	84	1	some	some	DET
easat-412	84	2	well	well	ADV
easat-412	84	3	-	-	PUNCT
easat-412	84	4	known	know	VERB
easat-412	84	5	accounting	accounting	NOUN
easat-412	84	6	ratios	ratio	NOUN
easat-412	84	7	are	be	AUX
easat-412	84	8	return	return	NOUN
easat-412	84	9	on	on	ADP
easat-412	84	10	asset	asset	NOUN
easat-412	84	11	(	(	PUNCT
easat-412	84	12	roa	roa	PROPN
easat-412	84	13	)	)	PUNCT
easat-412	84	14	,	,	PUNCT
easat-412	84	15	return	return	VERB
easat-412	84	16	on	on	ADP
easat-412	84	17	equity	equity	NOUN
easat-412	84	18	(	(	PUNCT
easat-412	84	19	roe	roe	PROPN
easat-412	84	20	)	)	PUNCT
easat-412	84	21	,	,	PUNCT
easat-412	84	22	earnings	earning	NOUN
easat-412	84	23	per	per	ADP
easat-412	84	24	share	share	NOUN
easat-412	84	25	(	(	PUNCT
easat-412	84	26	eps	eps	PROPN
easat-412	84	27	)	)	PUNCT
easat-412	84	28	,	,	PUNCT
easat-412	84	29	and	and	CCONJ
easat-412	84	30	return	return	VERB
easat-412	84	31	on	on	ADP
easat-412	84	32	investment	investment	NOUN
easat-412	84	33	(	(	PUNCT
easat-412	84	34	roi	roi	NOUN
easat-412	84	35	)	)	PUNCT
easat-412	85	1	[	[	X
easat-412	85	2	18	18	NUM
easat-412	85	3	,	,	PUNCT
easat-412	85	4	19	19	NUM
easat-412	85	5	]	]	PUNCT
easat-412	85	6	.	.	PUNCT
easat-412	86	1	on	on	ADP
easat-412	86	2	the	the	DET
easat-412	86	3	other	other	ADJ
easat-412	86	4	hand	hand	NOUN
easat-412	86	5	,	,	PUNCT
easat-412	86	6	a	a	DET
easat-412	86	7	market	market	NOUN
easat-412	86	8	-	-	PUNCT
easat-412	86	9	based	base	VERB
easat-412	86	10	assessment	assessment	NOUN
easat-412	86	11	from	from	ADP
easat-412	86	12	the	the	DET
easat-412	86	13	perspective	perspective	NOUN
easat-412	86	14	of	of	ADP
easat-412	86	15	shareholders	shareholder	NOUN
easat-412	86	16	considers	consider	VERB
easat-412	86	17	the	the	DET
easat-412	86	18	stock	stock	NOUN
easat-412	86	19	's	's	PART
easat-412	86	20	past	past	NOUN
easat-412	86	21	,	,	PUNCT
easat-412	86	22	present	present	ADJ
easat-412	86	23	,	,	PUNCT
easat-412	86	24	and	and	CCONJ
easat-412	86	25	future	future	ADJ
easat-412	86	26	performance	performance	NOUN
easat-412	86	27	,	,	PUNCT
easat-412	86	28	as	as	ADV
easat-412	86	29	well	well	ADV
easat-412	86	30	as	as	ADP
easat-412	86	31	a	a	DET
easat-412	86	32	risk	risk	NOUN
easat-412	86	33	assessment	assessment	NOUN
easat-412	86	34	to	to	PART
easat-412	86	35	estimate	estimate	VERB
easat-412	86	36	the	the	DET
easat-412	86	37	company	company	NOUN
easat-412	86	38	's	's	PART
easat-412	86	39	share	share	NOUN
easat-412	86	40	price	price	NOUN
easat-412	86	41	and	and	CCONJ
easat-412	86	42	market	market	NOUN
easat-412	86	43	value	value	NOUN
easat-412	86	44	[	[	X
easat-412	86	45	17	17	NUM
easat-412	86	46	]	]	PUNCT
easat-412	86	47	.	.	PUNCT
easat-412	87	1	market	market	NOUN
easat-412	87	2	-	-	PUNCT
easat-412	87	3	based	base	VERB
easat-412	87	4	indicators	indicator	NOUN
easat-412	87	5	include	include	VERB
easat-412	87	6	share	share	NOUN
easat-412	87	7	price	price	NOUN
easat-412	87	8	,	,	PUNCT
easat-412	87	9	dividend	dividend	NOUN
easat-412	87	10	income	income	NOUN
easat-412	87	11	,	,	PUNCT
easat-412	87	12	and	and	CCONJ
easat-412	87	13	tobin	tobin	PROPN
easat-412	87	14	’s	’s	PART
easat-412	87	15	q	q	X
easat-412	87	16	,	,	PUNCT
easat-412	87	17	whereby	whereby	SCONJ
easat-412	87	18	tobin	tobin	PROPN
easat-412	87	19	’s	’s	PART
easat-412	87	20	q	q	PROPN
easat-412	87	21	is	be	AUX
easat-412	87	22	the	the	DET
easat-412	87	23	most	most	ADV
easat-412	87	24	commonly	commonly	ADV
easat-412	87	25	employed	employ	VERB
easat-412	87	26	in	in	ADP
easat-412	87	27	corporate	corporate	ADJ
easat-412	87	28	governance	governance	NOUN
easat-412	87	29	research	research	NOUN
easat-412	87	30	[	[	X
easat-412	87	31	20	20	NUM
easat-412	87	32	,	,	PUNCT
easat-412	87	33	21	21	NUM
easat-412	87	34	]	]	PUNCT
easat-412	87	35	.	.	PUNCT
easat-412	88	1	according	accord	VERB
easat-412	88	2	to	to	ADP
easat-412	88	3	al	al	PROPN
easat-412	88	4	-	-	PUNCT
easat-412	88	5	matari	matari	NOUN
easat-412	88	6	,	,	PUNCT
easat-412	88	7	et	et	PROPN
easat-412	88	8	al	al	PROPN
easat-412	88	9	.	.	PUNCT
easat-412	89	1	[	[	X
easat-412	89	2	21	21	NUM
easat-412	89	3	]	]	PUNCT
easat-412	89	4	,	,	PUNCT
easat-412	89	5	tobin	tobin	PROPN
easat-412	89	6	’s	’s	PART
easat-412	89	7	q	q	NOUN
easat-412	89	8	was	be	AUX
easat-412	89	9	used	use	VERB
easat-412	89	10	in	in	ADP
easat-412	89	11	78	78	NUM
easat-412	89	12	%	%	NOUN
easat-412	89	13	of	of	ADP
easat-412	89	14	research	research	NOUN
easat-412	89	15	that	that	PRON
easat-412	89	16	examining	examine	VERB
easat-412	89	17	the	the	DET
easat-412	89	18	impact	impact	NOUN
easat-412	89	19	of	of	ADP
easat-412	89	20	corporate	corporate	ADJ
easat-412	89	21	governance	governance	NOUN
easat-412	89	22	on	on	ADP
easat-412	89	23	business	business	NOUN
easat-412	89	24	performance	performance	NOUN
easat-412	89	25	due	due	ADP
easat-412	89	26	to	to	ADP
easat-412	89	27	its	its	PRON
easat-412	89	28	forward	forward	ADV
easat-412	89	29	-	-	PUNCT
easat-412	89	30	looking	look	VERB
easat-412	89	31	nature	nature	NOUN
easat-412	89	32	in	in	ADP
easat-412	89	33	capturing	capture	VERB
easat-412	89	34	16	16	NUM
easat-412	89	35	edelweiss	edelweiss	PROPN
easat-412	89	36	applied	apply	VERB
easat-412	89	37	science	science	NOUN
easat-412	89	38	and	and	CCONJ
easat-412	89	39	technology	technology	NOUN
easat-412	89	40	issn	issn	PROPN
easat-412	89	41	:	:	PUNCT
easat-412	89	42	2576	2576	NUM
easat-412	89	43	-	-	SYM
easat-412	89	44	8484	8484	NUM
easat-412	89	45	vol	vol	NOUN
easat-412	89	46	.	.	PROPN
easat-412	90	1	8	8	NUM
easat-412	90	2	,	,	PUNCT
easat-412	90	3	no	no	INTJ
easat-412	90	4	.	.	NOUN
easat-412	90	5	1	1	NUM
easat-412	90	6	:	:	SYM
easat-412	90	7	13	13	NUM
easat-412	90	8	-	-	SYM
easat-412	90	9	23	23	NUM
easat-412	90	10	,	,	PUNCT
easat-412	90	11	2024	2024	NUM
easat-412	90	12	doi	doi	NOUN
easat-412	90	13	:	:	PUNCT
easat-412	90	14	10.55214/25768484.v8i1.412	10.55214/25768484.v8i1.412	NUM
easat-412	90	15	©	©	PROPN
easat-412	90	16	2024	2024	NUM
easat-412	90	17	by	by	ADP
easat-412	90	18	the	the	DET
easat-412	90	19	authors	author	NOUN
easat-412	90	20	;	;	PUNCT
easat-412	90	21	licensee	licensee	PROPN
easat-412	90	22	learning	learn	VERB
easat-412	90	23	gate	gate	PROPN
easat-412	90	24	investors	investor	NOUN
easat-412	90	25	’	’	PART
easat-412	90	26	expectations	expectation	NOUN
easat-412	90	27	.	.	PUNCT
easat-412	91	1	a	a	DET
easat-412	91	2	high	high	ADJ
easat-412	91	3	“	"	PUNCT
easat-412	91	4	q	q	NOUN
easat-412	91	5	”	"	PUNCT
easat-412	91	6	reflects	reflect	VERB
easat-412	91	7	the	the	DET
easat-412	91	8	company	company	NOUN
easat-412	91	9	’s	’s	PART
easat-412	91	10	future	future	ADJ
easat-412	91	11	potential	potential	NOUN
easat-412	91	12	and	and	CCONJ
easat-412	91	13	ability	ability	NOUN
easat-412	91	14	to	to	PART
easat-412	91	15	leverage	leverage	VERB
easat-412	91	16	its	its	PRON
easat-412	91	17	financial	financial	ADJ
easat-412	91	18	resources	resource	NOUN
easat-412	91	19	.	.	PUNCT
easat-412	92	1	2.2	2.2	NUM
easat-412	92	2	.	.	PUNCT
easat-412	92	3	strategy	strategy	NOUN
easat-412	92	4	,	,	PUNCT
easat-412	92	5	risk	risk	NOUN
easat-412	92	6	,	,	PUNCT
easat-412	92	7	and	and	CCONJ
easat-412	92	8	financial	financial	ADJ
easat-412	92	9	performance	performance	NOUN
easat-412	92	10	the	the	DET
easat-412	92	11	risk	risk	NOUN
easat-412	92	12	of	of	ADP
easat-412	92	13	adopting	adopt	VERB
easat-412	92	14	the	the	DET
easat-412	92	15	plan	plan	NOUN
easat-412	92	16	will	will	AUX
easat-412	92	17	be	be	AUX
easat-412	92	18	strategic	strategic	ADJ
easat-412	92	19	if	if	SCONJ
easat-412	92	20	an	an	DET
easat-412	92	21	enterprise	enterprise	NOUN
easat-412	92	22	’s	’s	PART
easat-412	92	23	behaviour	behaviour	NOUN
easat-412	92	24	entails	entail	VERB
easat-412	92	25	doing	do	VERB
easat-412	92	26	so	so	ADV
easat-412	92	27	[	[	X
easat-412	92	28	22	22	NUM
easat-412	92	29	]	]	PUNCT
easat-412	92	30	.	.	PUNCT
easat-412	93	1	however	however	ADV
easat-412	93	2	,	,	PUNCT
easat-412	93	3	businesses	business	NOUN
easat-412	93	4	may	may	AUX
easat-412	93	5	enhance	enhance	VERB
easat-412	93	6	performance	performance	NOUN
easat-412	93	7	and	and	CCONJ
easat-412	93	8	lower	lower	VERB
easat-412	93	9	their	their	PRON
easat-412	93	10	exposure	exposure	NOUN
easat-412	93	11	to	to	ADP
easat-412	93	12	strategic	strategic	ADJ
easat-412	93	13	risk	risk	NOUN
easat-412	93	14	through	through	ADP
easat-412	93	15	competent	competent	ADJ
easat-412	93	16	management	management	NOUN
easat-412	93	17	,	,	PUNCT
easat-412	93	18	with	with	ADP
easat-412	93	19	risks	risk	NOUN
easat-412	93	20	related	relate	VERB
easat-412	93	21	to	to	ADP
easat-412	93	22	securing	secure	VERB
easat-412	93	23	the	the	DET
easat-412	93	24	necessary	necessary	ADJ
easat-412	93	25	resources	resource	NOUN
easat-412	93	26	[	[	X
easat-412	93	27	23	23	NUM
easat-412	93	28	]	]	PUNCT
easat-412	93	29	.	.	PUNCT
easat-412	94	1	according	accord	VERB
easat-412	94	2	to	to	ADP
easat-412	94	3	singh	singh	PROPN
easat-412	94	4	and	and	CCONJ
easat-412	94	5	hong	hong	PROPN
easat-412	94	6	[	[	X
easat-412	94	7	24	24	NUM
easat-412	94	8	]	]	PUNCT
easat-412	94	9	,	,	PUNCT
easat-412	94	10	risk	risk	NOUN
easat-412	94	11	drivers	driver	NOUN
easat-412	94	12	are	be	AUX
easat-412	94	13	discovered	discover	VERB
easat-412	94	14	to	to	PART
easat-412	94	15	be	be	AUX
easat-412	94	16	negatively	negatively	ADV
easat-412	94	17	correlated	correlate	VERB
easat-412	94	18	with	with	ADP
easat-412	94	19	the	the	DET
easat-412	94	20	financial	financial	ADJ
easat-412	94	21	success	success	NOUN
easat-412	94	22	of	of	ADP
easat-412	94	23	firms	firm	NOUN
easat-412	94	24	,	,	PUNCT
easat-412	94	25	which	which	PRON
easat-412	94	26	is	be	AUX
easat-412	94	27	a	a	DET
easat-412	94	28	significant	significant	ADJ
easat-412	94	29	concrete	concrete	ADJ
easat-412	94	30	effect	effect	NOUN
easat-412	94	31	of	of	ADP
easat-412	94	32	strategic	strategic	ADJ
easat-412	94	33	practices	practice	NOUN
easat-412	94	34	across	across	ADP
easat-412	94	35	the	the	DET
easat-412	94	36	supply	supply	NOUN
easat-412	94	37	chain	chain	NOUN
easat-412	94	38	network	network	NOUN
easat-412	94	39	.	.	PUNCT
easat-412	95	1	this	this	PRON
easat-412	95	2	supports	support	VERB
easat-412	95	3	other	other	ADJ
easat-412	95	4	research	research	NOUN
easat-412	95	5	findings	finding	NOUN
easat-412	95	6	suggesting	suggest	VERB
easat-412	95	7	similar	similar	ADJ
easat-412	95	8	relationships	relationship	NOUN
easat-412	95	9	[	[	X
easat-412	95	10	25	25	NUM
easat-412	95	11	,	,	PUNCT
easat-412	95	12	26	26	NUM
easat-412	95	13	]	]	PUNCT
easat-412	95	14	.	.	PUNCT
easat-412	96	1	thus	thus	ADV
easat-412	96	2	,	,	PUNCT
easat-412	96	3	the	the	DET
easat-412	96	4	following	follow	VERB
easat-412	96	5	hypothesis	hypothesis	NOUN
easat-412	96	6	is	be	AUX
easat-412	96	7	developed	develop	VERB
easat-412	96	8	:	:	PUNCT
easat-412	96	9	h1	h1	PROPN
easat-412	96	10	:	:	PUNCT
easat-412	96	11	the	the	DET
easat-412	96	12	fulfilment	fulfilment	NOUN
easat-412	96	13	of	of	ADP
easat-412	96	14	strategic	strategic	ADJ
easat-412	96	15	risk	risk	NOUN
easat-412	96	16	objectives	objective	NOUN
easat-412	96	17	positively	positively	ADV
easat-412	96	18	influences	influence	VERB
easat-412	96	19	financial	financial	ADJ
easat-412	96	20	performance	performance	NOUN
easat-412	96	21	among	among	ADP
easat-412	96	22	publicly	publicly	ADV
easat-412	96	23	listed	list	VERB
easat-412	96	24	companies	company	NOUN
easat-412	96	25	in	in	ADP
easat-412	96	26	malaysia	malaysia	PROPN
easat-412	96	27	.	.	PUNCT
easat-412	97	1	2.3	2.3	NUM
easat-412	97	2	.	.	PUNCT
easat-412	98	1	operational	operational	ADJ
easat-412	98	2	risk	risk	NOUN
easat-412	98	3	and	and	CCONJ
easat-412	98	4	financial	financial	ADJ
easat-412	98	5	performance	performance	NOUN
easat-412	98	6	operational	operational	ADJ
easat-412	98	7	risk	risk	NOUN
easat-412	98	8	is	be	AUX
easat-412	98	9	regarded	regard	VERB
easat-412	98	10	as	as	ADP
easat-412	98	11	a	a	DET
easat-412	98	12	fundamental	fundamental	ADJ
easat-412	98	13	component	component	NOUN
easat-412	98	14	of	of	ADP
easat-412	98	15	guaranteeing	guarantee	VERB
easat-412	98	16	the	the	DET
easat-412	98	17	effectiveness	effectiveness	NOUN
easat-412	98	18	and	and	CCONJ
easat-412	98	19	efficiency	efficiency	NOUN
easat-412	98	20	of	of	ADP
easat-412	98	21	business	business	NOUN
easat-412	98	22	management	management	NOUN
easat-412	98	23	and	and	CCONJ
easat-412	98	24	activities	activity	NOUN
easat-412	98	25	[	[	X
easat-412	98	26	27	27	NUM
easat-412	98	27	,	,	PUNCT
easat-412	98	28	28	28	NUM
easat-412	98	29	]	]	PUNCT
easat-412	98	30	.	.	PUNCT
easat-412	99	1	threats	threat	NOUN
easat-412	99	2	related	relate	VERB
easat-412	99	3	to	to	ADP
easat-412	99	4	operational	operational	ADJ
easat-412	99	5	risk	risk	NOUN
easat-412	99	6	encompass	encompass	NOUN
easat-412	99	7	safety	safety	NOUN
easat-412	99	8	and	and	CCONJ
easat-412	99	9	health	health	NOUN
easat-412	99	10	risks	risk	NOUN
easat-412	99	11	,	,	PUNCT
easat-412	99	12	operational	operational	ADJ
easat-412	99	13	issues	issue	NOUN
easat-412	99	14	within	within	ADP
easat-412	99	15	the	the	DET
easat-412	99	16	company	company	NOUN
easat-412	99	17	,	,	PUNCT
easat-412	99	18	as	as	ADV
easat-412	99	19	well	well	ADV
easat-412	99	20	as	as	ADP
easat-412	99	21	litigation	litigation	NOUN
easat-412	99	22	and	and	CCONJ
easat-412	99	23	legal	legal	ADJ
easat-412	99	24	suits	suit	NOUN
easat-412	99	25	.	.	PUNCT
easat-412	100	1	numerous	numerous	ADJ
easat-412	100	2	studies	study	NOUN
easat-412	100	3	have	have	AUX
easat-412	100	4	explored	explore	VERB
easat-412	100	5	the	the	DET
easat-412	100	6	correlation	correlation	NOUN
easat-412	100	7	between	between	ADP
easat-412	100	8	operational	operational	ADJ
easat-412	100	9	risk	risk	NOUN
easat-412	100	10	management	management	NOUN
easat-412	100	11	and	and	CCONJ
easat-412	100	12	financial	financial	ADJ
easat-412	100	13	performance	performance	NOUN
easat-412	100	14	,	,	PUNCT
easat-412	100	15	with	with	ADP
easat-412	100	16	a	a	DET
easat-412	100	17	predominant	predominant	ADJ
easat-412	100	18	focus	focus	NOUN
easat-412	100	19	on	on	ADP
easat-412	100	20	banking	banking	NOUN
easat-412	100	21	institutions	institution	NOUN
easat-412	100	22	.	.	PUNCT
easat-412	101	1	for	for	ADP
easat-412	101	2	example	example	NOUN
easat-412	101	3	,	,	PUNCT
easat-412	101	4	muriithi	muriithi	NOUN
easat-412	101	5	and	and	CCONJ
easat-412	101	6	waweru	waweru	ADJ
easat-412	101	7	[	[	X
easat-412	101	8	29	29	NUM
easat-412	101	9	]	]	PUNCT
easat-412	101	10	and	and	CCONJ
easat-412	101	11	fadun	fadun	VERB
easat-412	101	12	and	and	CCONJ
easat-412	101	13	oye	oye	PROPN
easat-412	101	14	[	[	X
easat-412	101	15	30	30	NUM
easat-412	101	16	]	]	PUNCT
easat-412	101	17	delved	delve	VERB
easat-412	101	18	into	into	ADP
easat-412	101	19	the	the	DET
easat-412	101	20	impact	impact	NOUN
easat-412	101	21	of	of	ADP
easat-412	101	22	risk	risk	NOUN
easat-412	101	23	management	management	NOUN
easat-412	101	24	,	,	PUNCT
easat-412	101	25	specifically	specifically	ADV
easat-412	101	26	operational	operational	ADJ
easat-412	101	27	risks	risk	NOUN
easat-412	101	28	,	,	PUNCT
easat-412	101	29	on	on	ADP
easat-412	101	30	financial	financial	ADJ
easat-412	101	31	performance	performance	NOUN
easat-412	101	32	,	,	PUNCT
easat-412	101	33	revealing	reveal	VERB
easat-412	101	34	positive	positive	ADJ
easat-412	101	35	and	and	CCONJ
easat-412	101	36	significant	significant	ADJ
easat-412	101	37	outcomes	outcome	NOUN
easat-412	101	38	in	in	ADP
easat-412	101	39	terms	term	NOUN
easat-412	101	40	of	of	ADP
easat-412	101	41	bank	bank	NOUN
easat-412	101	42	profitability	profitability	NOUN
easat-412	101	43	.	.	PUNCT
easat-412	102	1	based	base	VERB
easat-412	102	2	on	on	ADP
easat-412	102	3	the	the	DET
easat-412	102	4	arguments	argument	NOUN
easat-412	102	5	,	,	PUNCT
easat-412	102	6	the	the	DET
easat-412	102	7	hypothesis	hypothesis	NOUN
easat-412	102	8	is	be	AUX
easat-412	102	9	constructed	construct	VERB
easat-412	102	10	as	as	SCONJ
easat-412	102	11	follows	follow	VERB
easat-412	102	12	:	:	PUNCT
easat-412	102	13	h2	h2	NOUN
easat-412	102	14	:	:	PUNCT
easat-412	102	15	the	the	DET
easat-412	102	16	fulfilment	fulfilment	NOUN
easat-412	102	17	of	of	ADP
easat-412	102	18	the	the	DET
easat-412	102	19	operational	operational	ADJ
easat-412	102	20	risk	risk	NOUN
easat-412	102	21	objective	objective	NOUN
easat-412	102	22	positively	positively	ADV
easat-412	102	23	influences	influence	VERB
easat-412	102	24	financial	financial	ADJ
easat-412	102	25	performance	performance	NOUN
easat-412	102	26	among	among	ADP
easat-412	102	27	publicly	publicly	ADV
easat-412	102	28	listed	list	VERB
easat-412	102	29	companies	company	NOUN
easat-412	102	30	in	in	ADP
easat-412	102	31	malaysia	malaysia	PROPN
easat-412	102	32	.	.	PUNCT
easat-412	103	1	2.4	2.4	NUM
easat-412	103	2	.	.	PUNCT
easat-412	103	3	reporting	report	VERB
easat-412	103	4	risk	risk	NOUN
easat-412	103	5	and	and	CCONJ
easat-412	103	6	financial	financial	ADJ
easat-412	103	7	performance	performance	NOUN
easat-412	103	8	past	past	ADP
easat-412	103	9	studies	study	NOUN
easat-412	103	10	revealed	reveal	VERB
easat-412	103	11	that	that	SCONJ
easat-412	103	12	most	most	ADJ
easat-412	103	13	managers	manager	NOUN
easat-412	103	14	believe	believe	VERB
easat-412	103	15	that	that	SCONJ
easat-412	103	16	improved	improve	VERB
easat-412	103	17	quality	quality	NOUN
easat-412	103	18	of	of	ADP
easat-412	103	19	financial	financial	ADJ
easat-412	103	20	reporting	reporting	NOUN
easat-412	103	21	resulting	result	VERB
easat-412	103	22	in	in	ADP
easat-412	103	23	better	well	ADJ
easat-412	103	24	internal	internal	ADJ
easat-412	103	25	control	control	NOUN
easat-412	103	26	will	will	AUX
easat-412	103	27	subsequently	subsequently	ADV
easat-412	103	28	improve	improve	VERB
easat-412	103	29	the	the	DET
easat-412	103	30	efficiency	efficiency	NOUN
easat-412	103	31	of	of	ADP
easat-412	103	32	firms	firm	NOUN
easat-412	103	33	’	'	PUNCT
easat-412	103	34	operations	operation	NOUN
easat-412	104	1	[	[	X
easat-412	104	2	31	31	NUM
easat-412	104	3	,	,	PUNCT
easat-412	104	4	32	32	NUM
easat-412	104	5	]	]	PUNCT
easat-412	104	6	.	.	PUNCT
easat-412	105	1	numerous	numerous	ADJ
easat-412	105	2	studies	study	NOUN
easat-412	105	3	have	have	AUX
easat-412	105	4	documented	document	VERB
easat-412	105	5	that	that	SCONJ
easat-412	105	6	the	the	DET
easat-412	105	7	negative	negative	ADJ
easat-412	105	8	consequences	consequence	NOUN
easat-412	105	9	of	of	ADP
easat-412	105	10	maintaining	maintain	VERB
easat-412	105	11	ineffective	ineffective	ADJ
easat-412	105	12	financial	financial	ADJ
easat-412	105	13	reporting	reporting	NOUN
easat-412	105	14	will	will	AUX
easat-412	105	15	diminish	diminish	VERB
easat-412	105	16	the	the	DET
easat-412	105	17	reliability	reliability	NOUN
easat-412	105	18	of	of	ADP
easat-412	105	19	such	such	ADJ
easat-412	105	20	reporting	reporting	NOUN
easat-412	105	21	,	,	PUNCT
easat-412	105	22	affecting	affect	VERB
easat-412	105	23	operational	operational	ADJ
easat-412	105	24	decisions	decision	NOUN
easat-412	105	25	and	and	CCONJ
easat-412	105	26	resulting	result	VERB
easat-412	105	27	in	in	ADP
easat-412	105	28	lower	low	ADJ
easat-412	105	29	firm	firm	ADJ
easat-412	105	30	performance	performance	NOUN
easat-412	105	31	[	[	X
easat-412	105	32	32	32	NUM
easat-412	105	33	-	-	SYM
easat-412	105	34	34	34	NUM
easat-412	105	35	]	]	PUNCT
easat-412	105	36	.	.	PUNCT
easat-412	106	1	according	accord	VERB
easat-412	106	2	to	to	ADP
easat-412	106	3	halim	halim	PROPN
easat-412	106	4	,	,	PUNCT
easat-412	106	5	et	et	PROPN
easat-412	106	6	al	al	PROPN
easat-412	106	7	.	.	PUNCT
easat-412	107	1	[	[	X
easat-412	107	2	33	33	NUM
easat-412	107	3	]	]	PUNCT
easat-412	107	4	,	,	PUNCT
easat-412	107	5	financial	financial	ADJ
easat-412	107	6	reporting	reporting	NOUN
easat-412	107	7	risk	risk	NOUN
easat-412	107	8	possesses	possess	VERB
easat-412	107	9	significant	significant	ADJ
easat-412	107	10	potential	potential	NOUN
easat-412	107	11	to	to	PART
easat-412	107	12	influence	influence	VERB
easat-412	107	13	earnings	earning	NOUN
easat-412	107	14	retention	retention	NOUN
easat-412	107	15	,	,	PUNCT
easat-412	107	16	wherein	wherein	SCONJ
easat-412	107	17	management	management	NOUN
easat-412	107	18	strives	strive	VERB
easat-412	107	19	to	to	PART
easat-412	107	20	uphold	uphold	VERB
easat-412	107	21	a	a	DET
easat-412	107	22	consistent	consistent	ADJ
easat-412	107	23	level	level	NOUN
easat-412	107	24	for	for	ADP
easat-412	107	25	the	the	DET
easat-412	107	26	company	company	NOUN
easat-412	107	27	,	,	PUNCT
easat-412	107	28	intending	intend	VERB
easat-412	107	29	to	to	PART
easat-412	107	30	demonstrate	demonstrate	VERB
easat-412	107	31	effective	effective	ADJ
easat-412	107	32	management	management	NOUN
easat-412	107	33	performance	performance	NOUN
easat-412	107	34	.	.	PUNCT
easat-412	108	1	given	give	VERB
easat-412	108	2	the	the	DET
easat-412	108	3	aforementioned	aforementioned	ADJ
easat-412	108	4	assertions	assertion	NOUN
easat-412	108	5	,	,	PUNCT
easat-412	108	6	the	the	DET
easat-412	108	7	hypothesis	hypothesis	NOUN
easat-412	108	8	is	be	AUX
easat-412	108	9	formulated	formulate	VERB
easat-412	108	10	as	as	SCONJ
easat-412	108	11	follows	follow	VERB
easat-412	108	12	:	:	PUNCT
easat-412	108	13	h3	h3	VERB
easat-412	108	14	:	:	PUNCT
easat-412	108	15	the	the	DET
easat-412	108	16	fulfilment	fulfilment	NOUN
easat-412	108	17	of	of	ADP
easat-412	108	18	the	the	DET
easat-412	108	19	reporting	reporting	NOUN
easat-412	108	20	risk	risk	NOUN
easat-412	108	21	objective	objective	NOUN
easat-412	108	22	positively	positively	ADV
easat-412	108	23	influences	influence	VERB
easat-412	108	24	financial	financial	ADJ
easat-412	108	25	performance	performance	NOUN
easat-412	108	26	among	among	ADP
easat-412	108	27	publicly	publicly	ADV
easat-412	108	28	listed	list	VERB
easat-412	108	29	companies	company	NOUN
easat-412	108	30	in	in	ADP
easat-412	108	31	malaysia	malaysia	PROPN
easat-412	108	32	.	.	PUNCT
easat-412	109	1	2.5	2.5	NUM
easat-412	109	2	.	.	PUNCT
easat-412	110	1	compliance	compliance	NOUN
easat-412	110	2	risk	risk	NOUN
easat-412	110	3	and	and	CCONJ
easat-412	110	4	financial	financial	ADJ
easat-412	110	5	performance	performance	NOUN
easat-412	110	6	presently	presently	ADV
easat-412	110	7	,	,	PUNCT
easat-412	110	8	compliance	compliance	NOUN
easat-412	110	9	management	management	NOUN
easat-412	110	10	is	be	AUX
easat-412	110	11	acknowledged	acknowledge	VERB
easat-412	110	12	as	as	ADP
easat-412	110	13	the	the	DET
easat-412	110	14	cornerstone	cornerstone	NOUN
easat-412	110	15	for	for	ADP
easat-412	110	16	effective	effective	ADJ
easat-412	110	17	corporate	corporate	ADJ
easat-412	110	18	governance	governance	NOUN
easat-412	110	19	and	and	CCONJ
easat-412	110	20	company	company	NOUN
easat-412	110	21	prosperity	prosperity	NOUN
easat-412	110	22	.	.	PUNCT
easat-412	111	1	compliance	compliance	NOUN
easat-412	111	2	entails	entail	VERB
easat-412	111	3	adhering	adhere	VERB
easat-412	111	4	to	to	ADP
easat-412	111	5	legal	legal	ADJ
easat-412	111	6	provisions	provision	NOUN
easat-412	111	7	but	but	CCONJ
easat-412	111	8	is	be	AUX
easat-412	111	9	also	also	ADV
easat-412	111	10	viewed	view	VERB
easat-412	111	11	as	as	ADP
easat-412	111	12	the	the	DET
easat-412	111	13	proactive	proactive	ADJ
easat-412	111	14	management	management	NOUN
easat-412	111	15	of	of	ADP
easat-412	111	16	non	non	ADJ
easat-412	111	17	-	-	ADJ
easat-412	111	18	compliance	compliance	ADJ
easat-412	111	19	risks	risk	NOUN
easat-412	111	20	.	.	PUNCT
easat-412	112	1	within	within	ADP
easat-412	112	2	financial	financial	ADJ
easat-412	112	3	organizations	organization	NOUN
easat-412	112	4	,	,	PUNCT
easat-412	112	5	compliance	compliance	NOUN
easat-412	112	6	serves	serve	VERB
easat-412	112	7	a	a	DET
easat-412	112	8	regulatory	regulatory	ADJ
easat-412	112	9	role	role	NOUN
easat-412	112	10	and	and	CCONJ
easat-412	112	11	is	be	AUX
easat-412	112	12	characterized	characterize	VERB
easat-412	112	13	as	as	ADP
easat-412	112	14	a	a	DET
easat-412	112	15	process	process	NOUN
easat-412	112	16	aimed	aim	VERB
easat-412	112	17	at	at	ADP
easat-412	112	18	enhancing	enhance	VERB
easat-412	112	19	the	the	DET
easat-412	112	20	efficiency	efficiency	NOUN
easat-412	112	21	and	and	CCONJ
easat-412	112	22	effectiveness	effectiveness	NOUN
easat-412	112	23	of	of	ADP
easat-412	112	24	financial	financial	ADJ
easat-412	112	25	operations	operation	NOUN
easat-412	112	26	,	,	PUNCT
easat-412	112	27	ensuring	ensure	VERB
easat-412	112	28	the	the	DET
easat-412	112	29	credibility	credibility	NOUN
easat-412	112	30	of	of	ADP
easat-412	112	31	financial	financial	ADJ
easat-412	112	32	reporting	reporting	NOUN
easat-412	112	33	,	,	PUNCT
easat-412	112	34	and	and	CCONJ
easat-412	112	35	guaranteeing	guarantee	VERB
easat-412	112	36	compliance	compliance	NOUN
easat-412	112	37	with	with	ADP
easat-412	112	38	legal	legal	ADJ
easat-412	112	39	requirements	requirement	NOUN
easat-412	112	40	[	[	X
easat-412	112	41	35	35	NUM
easat-412	112	42	]	]	PUNCT
easat-412	112	43	.	.	PUNCT
easat-412	113	1	regarding	regard	VERB
easat-412	113	2	compliance	compliance	NOUN
easat-412	113	3	with	with	ADP
easat-412	113	4	accounting	accounting	NOUN
easat-412	113	5	and	and	CCONJ
easat-412	113	6	reporting	reporting	NOUN
easat-412	113	7	guidelines	guideline	NOUN
easat-412	113	8	,	,	PUNCT
easat-412	113	9	according	accord	VERB
easat-412	113	10	to	to	ADP
easat-412	113	11	the	the	DET
easat-412	113	12	study	study	NOUN
easat-412	113	13	by	by	ADP
easat-412	113	14	atan	atan	PROPN
easat-412	113	15	,	,	PUNCT
easat-412	113	16	et	et	PROPN
easat-412	113	17	al	al	PROPN
easat-412	113	18	.	.	PUNCT
easat-412	114	1	[	[	X
easat-412	114	2	9	9	NUM
easat-412	114	3	]	]	PUNCT
easat-412	114	4	,	,	PUNCT
easat-412	114	5	malaysian	malaysian	ADJ
easat-412	114	6	public	public	ADJ
easat-412	114	7	businesses	business	NOUN
easat-412	114	8	only	only	ADV
easat-412	114	9	revealed	reveal	VERB
easat-412	114	10	44.24	44.24	NUM
easat-412	114	11	%	%	NOUN
easat-412	114	12	of	of	ADP
easat-412	114	13	the	the	DET
easat-412	114	14	risk	risk	NOUN
easat-412	114	15	information	information	NOUN
easat-412	114	16	to	to	ADP
easat-412	114	17	those	those	PRON
easat-412	114	18	who	who	PRON
easat-412	114	19	read	read	VERB
easat-412	114	20	their	their	PRON
easat-412	114	21	annual	annual	ADJ
easat-412	114	22	reports	report	NOUN
easat-412	114	23	.	.	PUNCT
easat-412	115	1	this	this	DET
easat-412	115	2	amount	amount	NOUN
easat-412	115	3	of	of	ADP
easat-412	115	4	disclosure	disclosure	NOUN
easat-412	115	5	is	be	AUX
easat-412	115	6	minimal	minimal	ADJ
easat-412	115	7	in	in	ADP
easat-412	115	8	light	light	NOUN
easat-412	115	9	of	of	ADP
easat-412	115	10	the	the	DET
easat-412	115	11	significance	significance	NOUN
easat-412	115	12	of	of	ADP
easat-412	115	13	risk	risk	NOUN
easat-412	115	14	information	information	NOUN
easat-412	115	15	in	in	ADP
easat-412	115	16	economic	economic	ADJ
easat-412	115	17	decision	decision	NOUN
easat-412	115	18	-	-	PUNCT
easat-412	115	19	making	making	NOUN
easat-412	115	20	.	.	PUNCT
easat-412	116	1	the	the	DET
easat-412	116	2	greatest	great	ADJ
easat-412	116	3	disclosure	disclosure	NOUN
easat-412	116	4	rate	rate	NOUN
easat-412	116	5	is	be	AUX
easat-412	116	6	66.67	66.67	NUM
easat-412	116	7	%	%	NOUN
easat-412	116	8	,	,	PUNCT
easat-412	116	9	or	or	CCONJ
easat-412	116	10	around	around	ADP
easat-412	116	11	twothirds	twothird	NOUN
easat-412	116	12	of	of	ADP
easat-412	116	13	all	all	DET
easat-412	116	14	the	the	DET
easat-412	116	15	risk	risk	NOUN
easat-412	116	16	information	information	NOUN
easat-412	116	17	categories	category	NOUN
easat-412	116	18	.	.	PUNCT
easat-412	117	1	although	although	SCONJ
easat-412	117	2	businesses	business	NOUN
easat-412	117	3	are	be	AUX
easat-412	117	4	anticipated	anticipate	VERB
easat-412	117	5	to	to	PART
easat-412	117	6	reveal	reveal	VERB
easat-412	117	7	a	a	DET
easat-412	117	8	higher	high	ADJ
easat-412	117	9	degree	degree	NOUN
easat-412	117	10	of	of	ADP
easat-412	117	11	the	the	DET
easat-412	117	12	required	required	ADJ
easat-412	117	13	information	information	NOUN
easat-412	117	14	,	,	PUNCT
easat-412	117	15	the	the	DET
easat-412	117	16	median	median	ADJ
easat-412	117	17	disclosure	disclosure	NOUN
easat-412	117	18	level	level	NOUN
easat-412	117	19	(	(	PUNCT
easat-412	117	20	58.62	58.62	NUM
easat-412	117	21	%	%	NOUN
easat-412	117	22	)	)	PUNCT
easat-412	117	23	and	and	CCONJ
easat-412	117	24	mean	mean	VERB
easat-412	117	25	disclosure	disclosure	NOUN
easat-412	117	26	level	level	NOUN
easat-412	117	27	17	17	NUM
easat-412	117	28	edelweiss	edelweiss	PROPN
easat-412	117	29	applied	apply	VERB
easat-412	117	30	science	science	NOUN
easat-412	117	31	and	and	CCONJ
easat-412	117	32	technology	technology	NOUN
easat-412	117	33	issn	issn	PROPN
easat-412	117	34	:	:	PUNCT
easat-412	117	35	2576	2576	NUM
easat-412	117	36	-	-	SYM
easat-412	117	37	8484	8484	NUM
easat-412	117	38	vol	vol	NOUN
easat-412	117	39	.	.	PROPN
easat-412	117	40	8	8	NUM
easat-412	117	41	,	,	PUNCT
easat-412	117	42	no	no	INTJ
easat-412	117	43	.	.	NOUN
easat-412	117	44	1	1	NUM
easat-412	117	45	:	:	SYM
easat-412	117	46	13	13	NUM
easat-412	117	47	-	-	SYM
easat-412	117	48	23	23	NUM
easat-412	117	49	,	,	PUNCT
easat-412	117	50	2024	2024	NUM
easat-412	117	51	doi	doi	NOUN
easat-412	117	52	:	:	PUNCT
easat-412	117	53	10.55214/25768484.v8i1.412	10.55214/25768484.v8i1.412	NUM
easat-412	117	54	©	©	PROPN
easat-412	117	55	2024	2024	NUM
easat-412	117	56	by	by	ADP
easat-412	117	57	the	the	DET
easat-412	117	58	authors	author	NOUN
easat-412	117	59	;	;	PUNCT
easat-412	117	60	licensee	licensee	PROPN
easat-412	117	61	learning	learning	NOUN
easat-412	117	62	gate	gate	NOUN
easat-412	117	63	(	(	PUNCT
easat-412	117	64	59.9	59.9	NUM
easat-412	117	65	%	%	NOUN
easat-412	117	66	)	)	PUNCT
easat-412	117	67	do	do	AUX
easat-412	117	68	not	not	PART
easat-412	117	69	support	support	VERB
easat-412	117	70	this	this	DET
easat-412	117	71	expectation	expectation	NOUN
easat-412	117	72	.	.	PUNCT
easat-412	118	1	this	this	PRON
easat-412	118	2	indicates	indicate	VERB
easat-412	118	3	that	that	SCONJ
easat-412	118	4	many	many	ADJ
easat-412	118	5	businesses	business	NOUN
easat-412	118	6	are	be	AUX
easat-412	118	7	still	still	ADV
easat-412	118	8	not	not	PART
easat-412	118	9	operating	operate	VERB
easat-412	118	10	at	at	ADP
easat-412	118	11	the	the	DET
easat-412	118	12	required	require	VERB
easat-412	118	13	level	level	NOUN
easat-412	118	14	of	of	ADP
easat-412	118	15	compliance	compliance	NOUN
easat-412	118	16	.	.	PUNCT
easat-412	119	1	although	although	SCONJ
easat-412	119	2	still	still	ADV
easat-412	119	3	in	in	ADP
easat-412	119	4	the	the	DET
easat-412	119	5	early	early	ADJ
easat-412	119	6	stages	stage	NOUN
easat-412	119	7	,	,	PUNCT
easat-412	119	8	most	most	ADJ
easat-412	119	9	corporations	corporation	NOUN
easat-412	119	10	supplied	supply	VERB
easat-412	119	11	a	a	DET
easat-412	119	12	small	small	ADJ
easat-412	119	13	amount	amount	NOUN
easat-412	119	14	of	of	ADP
easat-412	119	15	voluntary	voluntary	ADJ
easat-412	119	16	risk	risk	NOUN
easat-412	119	17	information	information	NOUN
easat-412	119	18	.	.	PUNCT
easat-412	120	1	h4	h4	NOUN
easat-412	120	2	:	:	PUNCT
easat-412	120	3	the	the	DET
easat-412	120	4	fulfilment	fulfilment	NOUN
easat-412	120	5	of	of	ADP
easat-412	120	6	the	the	DET
easat-412	120	7	compliance	compliance	NOUN
easat-412	120	8	risk	risk	NOUN
easat-412	120	9	objective	objective	NOUN
easat-412	120	10	negatively	negatively	ADV
easat-412	120	11	influences	influence	VERB
easat-412	120	12	financial	financial	ADJ
easat-412	120	13	performance	performance	NOUN
easat-412	120	14	among	among	ADP
easat-412	120	15	publicly	publicly	ADV
easat-412	120	16	listed	list	VERB
easat-412	120	17	companies	company	NOUN
easat-412	120	18	in	in	ADP
easat-412	120	19	malaysia	malaysia	PROPN
easat-412	120	20	.	.	PUNCT
easat-412	121	1	3	3	X
easat-412	121	2	.	.	X
easat-412	121	3	research	research	NOUN
easat-412	121	4	methodology	methodology	NOUN
easat-412	121	5	3.1	3.1	NUM
easat-412	121	6	.	.	PUNCT
easat-412	122	1	sample	sample	NOUN
easat-412	122	2	selection	selection	NOUN
easat-412	122	3	this	this	DET
easat-412	122	4	study	study	NOUN
easat-412	122	5	comprises	comprise	VERB
easat-412	122	6	a	a	DET
easat-412	122	7	sample	sample	NOUN
easat-412	122	8	of	of	ADP
easat-412	122	9	304	304	NUM
easat-412	122	10	companies	company	NOUN
easat-412	122	11	listed	list	VERB
easat-412	122	12	on	on	ADP
easat-412	122	13	bursa	bursa	PROPN
easat-412	122	14	malaysia	malaysia	PROPN
easat-412	122	15	as	as	ADP
easat-412	122	16	of	of	ADP
easat-412	122	17	december	december	PROPN
easat-412	122	18	31	31	NUM
easat-412	122	19	,	,	PUNCT
easat-412	122	20	2021	2021	NUM
easat-412	122	21	.	.	PUNCT
easat-412	123	1	the	the	DET
easat-412	123	2	research	research	NOUN
easat-412	123	3	spans	span	VERB
easat-412	123	4	four	four	NUM
easat-412	123	5	years	year	NOUN
easat-412	123	6	,	,	PUNCT
easat-412	123	7	from	from	ADP
easat-412	123	8	2018	2018	NUM
easat-412	123	9	to	to	ADP
easat-412	123	10	2021	2021	NUM
easat-412	123	11	,	,	PUNCT
easat-412	123	12	resulting	result	VERB
easat-412	123	13	in	in	ADP
easat-412	123	14	a	a	DET
easat-412	123	15	total	total	NOUN
easat-412	123	16	of	of	ADP
easat-412	123	17	1,216	1,216	NUM
easat-412	123	18	year	year	NOUN
easat-412	123	19	-	-	PUNCT
easat-412	123	20	observations	observation	NOUN
easat-412	123	21	.	.	PUNCT
easat-412	124	1	the	the	DET
easat-412	124	2	sample	sample	NOUN
easat-412	124	3	selection	selection	NOUN
easat-412	124	4	employs	employ	VERB
easat-412	124	5	a	a	DET
easat-412	124	6	stratified	stratified	ADJ
easat-412	124	7	random	random	ADJ
easat-412	124	8	sampling	sampling	NOUN
easat-412	124	9	technique	technique	NOUN
easat-412	124	10	,	,	PUNCT
easat-412	124	11	considering	consider	VERB
easat-412	124	12	the	the	DET
easat-412	124	13	percentage	percentage	NOUN
easat-412	124	14	representation	representation	NOUN
easat-412	124	15	of	of	ADP
easat-412	124	16	companies	company	NOUN
easat-412	124	17	across	across	ADP
easat-412	124	18	various	various	ADJ
easat-412	124	19	industries	industry	NOUN
easat-412	124	20	on	on	ADP
easat-412	124	21	the	the	DET
easat-412	124	22	main	main	ADJ
easat-412	124	23	board	board	NOUN
easat-412	124	24	.	.	PUNCT
easat-412	125	1	excluded	exclude	VERB
easat-412	125	2	from	from	ADP
easat-412	125	3	this	this	DET
easat-412	125	4	selection	selection	NOUN
easat-412	125	5	are	be	AUX
easat-412	125	6	companies	company	NOUN
easat-412	125	7	in	in	ADP
easat-412	125	8	the	the	DET
easat-412	125	9	finance	finance	NOUN
easat-412	125	10	,	,	PUNCT
easat-412	125	11	real	real	ADJ
easat-412	125	12	estate	estate	NOUN
easat-412	125	13	investment	investment	NOUN
easat-412	125	14	trusts	trust	NOUN
easat-412	125	15	(	(	PUNCT
easat-412	125	16	reits	reit	NOUN
easat-412	125	17	)	)	PUNCT
easat-412	125	18	,	,	PUNCT
easat-412	125	19	and	and	CCONJ
easat-412	125	20	closed	closed	ADJ
easat-412	125	21	-	-	PUNCT
easat-412	125	22	end	end	NOUN
easat-412	125	23	funds	fund	NOUN
easat-412	125	24	industries	industry	NOUN
easat-412	125	25	.	.	PUNCT
easat-412	126	1	data	datum	NOUN
easat-412	126	2	pertaining	pertain	VERB
easat-412	126	3	to	to	ADP
easat-412	126	4	financial	financial	ADJ
easat-412	126	5	performance	performance	NOUN
easat-412	126	6	,	,	PUNCT
easat-412	126	7	strategy	strategy	NOUN
easat-412	126	8	risk	risk	NOUN
easat-412	126	9	,	,	PUNCT
easat-412	126	10	operational	operational	ADJ
easat-412	126	11	risk	risk	NOUN
easat-412	126	12	,	,	PUNCT
easat-412	126	13	reporting	report	VERB
easat-412	126	14	risk	risk	NOUN
easat-412	126	15	,	,	PUNCT
easat-412	126	16	compliance	compliance	NOUN
easat-412	126	17	risk	risk	NOUN
easat-412	126	18	,	,	PUNCT
easat-412	126	19	company	company	NOUN
easat-412	126	20	size	size	NOUN
easat-412	126	21	,	,	PUNCT
easat-412	126	22	and	and	CCONJ
easat-412	126	23	leverage	leverage	NOUN
easat-412	126	24	will	will	AUX
easat-412	126	25	be	be	AUX
easat-412	126	26	gathered	gather	VERB
easat-412	126	27	from	from	ADP
easat-412	126	28	the	the	DET
easat-412	126	29	thomson	thomson	PROPN
easat-412	126	30	reuters	reuters	PROPN
easat-412	126	31	eikon	eikon	PROPN
easat-412	126	32	datastream	datastream	PROPN
easat-412	126	33	,	,	PUNCT
easat-412	126	34	as	as	ADV
easat-412	126	35	well	well	ADV
easat-412	126	36	as	as	ADP
easat-412	126	37	annual	annual	ADJ
easat-412	126	38	reports	report	NOUN
easat-412	126	39	or	or	CCONJ
easat-412	126	40	reference	reference	NOUN
easat-412	126	41	documents	document	NOUN
easat-412	126	42	available	available	ADJ
easat-412	126	43	on	on	ADP
easat-412	126	44	the	the	DET
easat-412	126	45	online	online	ADJ
easat-412	126	46	website	website	NOUN
easat-412	126	47	.	.	PUNCT
easat-412	127	1	table	table	NOUN
easat-412	127	2	2	2	NUM
easat-412	127	3	provides	provide	VERB
easat-412	127	4	a	a	DET
easat-412	127	5	summary	summary	NOUN
easat-412	127	6	of	of	ADP
easat-412	127	7	the	the	DET
easat-412	127	8	total	total	ADJ
easat-412	127	9	number	number	NOUN
easat-412	127	10	of	of	ADP
easat-412	127	11	samples	sample	NOUN
easat-412	127	12	utilized	utilize	VERB
easat-412	127	13	in	in	ADP
easat-412	127	14	this	this	DET
easat-412	127	15	study	study	NOUN
easat-412	127	16	.	.	PUNCT
easat-412	128	1	table	table	NOUN
easat-412	129	1	2	2	NUM
easat-412	129	2	.	.	PUNCT
easat-412	130	1	summary	summary	NOUN
easat-412	130	2	of	of	ADP
easat-412	130	3	total	total	ADJ
easat-412	130	4	sample	sample	NOUN
easat-412	130	5	.	.	PUNCT
easat-412	131	1	initial	initial	ADJ
easat-412	131	2	sample	sample	NOUN
easat-412	131	3	(	(	PUNCT
easat-412	131	4	companies	company	NOUN
easat-412	131	5	listed	list	VERB
easat-412	131	6	in	in	ADP
easat-412	131	7	main	main	ADJ
easat-412	131	8	board	board	NOUN
easat-412	131	9	market	market	NOUN
easat-412	131	10	bursa	bursa	PROPN
easat-412	131	11	malaysia	malaysia	PROPN
easat-412	131	12	)	)	PUNCT
easat-412	131	13	782	782	NUM
easat-412	131	14	excluding	exclude	VERB
easat-412	131	15	reits	reit	NOUN
easat-412	131	16	and	and	CCONJ
easat-412	131	17	unavailable	unavailable	ADJ
easat-412	131	18	annual	annual	ADJ
easat-412	131	19	reports	report	NOUN
easat-412	131	20	or	or	CCONJ
easat-412	131	21	incomplete	incomplete	ADJ
easat-412	131	22	data	datum	NOUN
easat-412	131	23	(	(	PUNCT
easat-412	131	24	2018	2018	NUM
easat-412	131	25	-	-	SYM
easat-412	131	26	2021	2021	NUM
easat-412	131	27	)	)	PUNCT
easat-412	131	28	(	(	PUNCT
easat-412	131	29	478	478	NUM
easat-412	131	30	)	)	PUNCT
easat-412	131	31	total	total	ADJ
easat-412	131	32	sample	sample	NOUN
easat-412	131	33	304	304	NUM
easat-412	131	34	final	final	ADJ
easat-412	131	35	sample	sample	NOUN
easat-412	131	36	for	for	ADP
easat-412	131	37	4	4	NUM
easat-412	131	38	years	year	NOUN
easat-412	131	39	(	(	PUNCT
easat-412	131	40	2018	2018	NUM
easat-412	131	41	2021	2021	NUM
easat-412	131	42	)	)	PUNCT
easat-412	131	43	1,216	1,216	NUM
easat-412	131	44	3.2	3.2	NUM
easat-412	131	45	.	.	PUNCT
easat-412	132	1	variables	variable	NOUN
easat-412	132	2	measurement	measurement	VERB
easat-412	132	3	to	to	PART
easat-412	132	4	fulfill	fulfill	VERB
easat-412	132	5	the	the	DET
easat-412	132	6	study	study	NOUN
easat-412	132	7	's	's	PART
easat-412	132	8	objective	objective	NOUN
easat-412	132	9	,	,	PUNCT
easat-412	132	10	tobin	tobin	PROPN
easat-412	132	11	's	's	PART
easat-412	132	12	q	q	NOUN
easat-412	132	13	is	be	AUX
easat-412	132	14	utilized	utilize	VERB
easat-412	132	15	as	as	ADP
easat-412	132	16	the	the	DET
easat-412	132	17	proxy	proxy	NOUN
easat-412	132	18	for	for	ADP
easat-412	132	19	firm	firm	ADJ
easat-412	132	20	performance	performance	NOUN
easat-412	132	21	,	,	PUNCT
easat-412	132	22	serving	serve	VERB
easat-412	132	23	as	as	ADP
easat-412	132	24	the	the	DET
easat-412	132	25	dependent	dependent	ADJ
easat-412	132	26	variable	variable	NOUN
easat-412	132	27	.	.	PUNCT
easat-412	133	1	meanwhile	meanwhile	ADV
easat-412	133	2	,	,	PUNCT
easat-412	133	3	strategy	strategy	NOUN
easat-412	133	4	,	,	PUNCT
easat-412	133	5	operational	operational	ADJ
easat-412	133	6	,	,	PUNCT
easat-412	133	7	reporting	reporting	NOUN
easat-412	133	8	,	,	PUNCT
easat-412	133	9	and	and	CCONJ
easat-412	133	10	compliance	compliance	NOUN
easat-412	133	11	risks	risk	NOUN
easat-412	133	12	serve	serve	VERB
easat-412	133	13	as	as	ADP
easat-412	133	14	independent	independent	ADJ
easat-412	133	15	variables	variable	NOUN
easat-412	133	16	of	of	ADP
easat-412	133	17	effective	effective	ADJ
easat-412	133	18	risk	risk	NOUN
easat-412	133	19	management	management	NOUN
easat-412	133	20	.	.	PUNCT
easat-412	134	1	the	the	DET
easat-412	134	2	control	control	NOUN
easat-412	134	3	variables	variable	NOUN
easat-412	134	4	are	be	AUX
easat-412	134	5	firm	firm	ADJ
easat-412	134	6	size	size	NOUN
easat-412	134	7	and	and	CCONJ
easat-412	134	8	leverage	leverage	NOUN
easat-412	134	9	.	.	PUNCT
easat-412	135	1	table	table	NOUN
easat-412	135	2	3	3	NUM
easat-412	135	3	shows	show	VERB
easat-412	135	4	the	the	DET
easat-412	135	5	measurement	measurement	NOUN
easat-412	135	6	of	of	ADP
easat-412	135	7	this	this	DET
easat-412	135	8	study	study	NOUN
easat-412	135	9	's	's	PART
easat-412	135	10	variables	variable	NOUN
easat-412	135	11	.	.	PUNCT
easat-412	136	1	table	table	NOUN
easat-412	136	2	3	3	NUM
easat-412	136	3	.	.	PUNCT
easat-412	137	1	a	a	DET
easat-412	137	2	summary	summary	NOUN
easat-412	137	3	of	of	ADP
easat-412	137	4	variables	variable	NOUN
easat-412	137	5	measurements	measurement	NOUN
easat-412	137	6	.	.	PUNCT
easat-412	138	1	no	no	INTJ
easat-412	138	2	.	.	PUNCT
easat-412	139	1	variables	variable	NOUN
easat-412	139	2	acronym	acronym	PROPN
easat-412	139	3	measurement	measurement	NOUN
easat-412	139	4	references	reference	NOUN
easat-412	139	5	1	1	NUM
easat-412	139	6	.	.	PUNCT
easat-412	140	1	dependent	dependent	ADJ
easat-412	140	2	(	(	PUNCT
easat-412	140	3	dv	dv	PROPN
easat-412	140	4	)	)	PUNCT
easat-412	140	5	financial	financial	ADJ
easat-412	140	6	performance	performance	NOUN
easat-412	140	7	fp	fp	PROPN
easat-412	140	8	tobin	tobin	PROPN
easat-412	140	9	’s	’s	PART
easat-412	140	10	q	q	NOUN
easat-412	140	11	=	=	SYM
easat-412	140	12	natural	natural	ADJ
easat-412	140	13	logarithm	logarithm	NOUN
easat-412	140	14	of	of	ADP
easat-412	140	15	the	the	DET
easat-412	140	16	market	market	NOUN
easat-412	140	17	value	value	NOUN
easat-412	140	18	of	of	ADP
easat-412	140	19	firm	firm	ADJ
easat-412	140	20	/	/	SYM
easat-412	140	21	total	total	ADJ
easat-412	140	22	assets	asset	NOUN
easat-412	140	23	mohammad	mohammad	PROPN
easat-412	140	24	,	,	PUNCT
easat-412	140	25	et	et	PROPN
easat-412	140	26	al	al	PROPN
easat-412	140	27	.	.	PUNCT
easat-412	141	1	[	[	X
easat-412	141	2	8	8	NUM
easat-412	141	3	]	]	X
easat-412	141	4	independent	independent	ADJ
easat-412	141	5	variable	variable	ADJ
easat-412	141	6	2	2	NUM
easat-412	141	7	.	.	PUNCT
easat-412	141	8	strategy	strategy	NOUN
easat-412	141	9	risk	risk	NOUN
easat-412	141	10	sr	sr	PROPN
easat-412	141	11	(	(	PUNCT
easat-412	141	12	i	i	NOUN
easat-412	141	13	)	)	PUNCT
easat-412	141	14	sales	sale	NOUN
easat-412	141	15	opportunities	opportunity	NOUN
easat-412	141	16	where	where	SCONJ
easat-412	141	17	salesi	salesi	NOUN
easat-412	141	18	=	=	SYM
easat-412	141	19	sales	sale	NOUN
easat-412	141	20	of	of	ADP
easat-412	141	21	firm	firm	ADJ
easat-412	141	22	i	i	PRON
easat-412	141	23	in	in	ADP
easat-412	141	24	a	a	DET
easat-412	141	25	year	year	NOUN
easat-412	141	26	,	,	PUNCT
easat-412	141	27	usales	usale	NOUN
easat-412	141	28	=	=	PUNCT
easat-412	141	29	average	average	ADJ
easat-412	141	30	industry	industry	NOUN
easat-412	141	31	sales	sale	NOUN
easat-412	141	32	,	,	PUNCT
easat-412	141	33	and	and	CCONJ
easat-412	141	34	std	std	NOUN
easat-412	141	35	dev	dev	NOUN
easat-412	141	36	sales	sale	NOUN
easat-412	141	37	=	=	SYM
easat-412	141	38	standard	standard	ADJ
easat-412	141	39	deviation	deviation	NOUN
easat-412	141	40	of	of	ADP
easat-412	141	41	sales	sale	NOUN
easat-412	141	42	of	of	ADP
easat-412	141	43	all	all	DET
easat-412	141	44	firms	firm	NOUN
easat-412	141	45	in	in	ADP
easat-412	141	46	the	the	DET
easat-412	141	47	same	same	ADJ
easat-412	141	48	industry	industry	NOUN
easat-412	141	49	.	.	PUNCT
easat-412	142	1	(	(	PUNCT
easat-412	142	2	ii	ii	NOUN
easat-412	142	3	)	)	PUNCT
easat-412	142	4	successful	successful	ADJ
easat-412	142	5	strategy	strategy	NOUN
easat-412	142	6	or	or	CCONJ
easat-412	142	7	not	not	PART
easat-412	142	8	where	where	SCONJ
easat-412	142	9	δβi	δβi	NOUN
easat-412	142	10	=	=	SYM
easat-412	142	11	-(βi	-(βi	PROPN
easat-412	142	12	in	in	ADP
easat-412	142	13	current	current	ADJ
easat-412	142	14	year	year	NOUN
easat-412	142	15	-βi	-βi	INTJ
easat-412	142	16	in	in	ADP
easat-412	142	17	previous	previous	ADJ
easat-412	142	18	year	year	NOUN
easat-412	142	19	)	)	PUNCT
easat-412	142	20	;	;	PUNCT
easat-412	142	21	βi	βi	SYM
easat-412	142	22	=	=	PUNCT
easat-412	142	23	firm	firm	NOUN
easat-412	143	1	i	i	PRON
easat-412	143	2	’s	’	VERB
easat-412	143	3	beta	beta	NOUN
easat-412	143	4	;	;	PUNCT
easat-412	143	5	μδβ=	μδβ=	PROPN
easat-412	143	6	average	average	ADJ
easat-412	143	7	industry	industry	NOUN
easat-412	143	8	δβi	δβi	NOUN
easat-412	143	9	in	in	ADP
easat-412	143	10	the	the	DET
easat-412	143	11	current	current	ADJ
easat-412	143	12	year	year	NOUN
easat-412	143	13	;	;	PUNCT
easat-412	143	14	and	and	CCONJ
easat-412	143	15	σδβ=	σδβ=	NUM
easat-412	143	16	standard	standard	ADJ
easat-412	143	17	deviation	deviation	NOUN
easat-412	143	18	of	of	ADP
easat-412	143	19	δβi	δβi	NOUN
easat-412	143	20	of	of	ADP
easat-412	143	21	all	all	DET
easat-412	143	22	firms	firm	NOUN
easat-412	143	23	in	in	ADP
easat-412	143	24	the	the	DET
easat-412	143	25	same	same	ADJ
easat-412	143	26	industry	industry	NOUN
easat-412	143	27	.	.	PUNCT
easat-412	144	1	gordon	gordon	PROPN
easat-412	144	2	,	,	PUNCT
easat-412	144	3	et	et	PROPN
easat-412	144	4	al	al	PROPN
easat-412	144	5	.	.	PUNCT
easat-412	145	1	[	[	X
easat-412	145	2	12	12	NUM
easat-412	145	3	]	]	PUNCT
easat-412	145	4	and	and	CCONJ
easat-412	145	5	światowiecszczepańska	światowiecszczepańska	ADJ
easat-412	145	6	and	and	CCONJ
easat-412	145	7	stępień	stępień	NOUN
easat-412	145	8	[	[	X
easat-412	145	9	16	16	NUM
easat-412	145	10	]	]	SYM
easat-412	145	11	18	18	NUM
easat-412	145	12	edelweiss	edelweiss	PROPN
easat-412	145	13	applied	apply	VERB
easat-412	145	14	science	science	NOUN
easat-412	145	15	and	and	CCONJ
easat-412	145	16	technology	technology	NOUN
easat-412	145	17	issn	issn	PROPN
easat-412	145	18	:	:	PUNCT
easat-412	145	19	2576	2576	NUM
easat-412	145	20	-	-	SYM
easat-412	145	21	8484	8484	NUM
easat-412	145	22	vol	vol	NOUN
easat-412	145	23	.	.	PROPN
easat-412	146	1	8	8	NUM
easat-412	146	2	,	,	PUNCT
easat-412	146	3	no	no	INTJ
easat-412	146	4	.	.	NOUN
easat-412	146	5	1	1	NUM
easat-412	146	6	:	:	SYM
easat-412	146	7	13	13	NUM
easat-412	146	8	-	-	SYM
easat-412	146	9	23	23	NUM
easat-412	146	10	,	,	PUNCT
easat-412	146	11	2024	2024	NUM
easat-412	146	12	doi	doi	NOUN
easat-412	146	13	:	:	PUNCT
easat-412	146	14	10.55214/25768484.v8i1.412	10.55214/25768484.v8i1.412	NUM
easat-412	146	15	©	©	PROPN
easat-412	146	16	2024	2024	NUM
easat-412	146	17	by	by	ADP
easat-412	146	18	the	the	DET
easat-412	146	19	authors	author	NOUN
easat-412	146	20	;	;	PUNCT
easat-412	146	21	licensee	licensee	PROPN
easat-412	146	22	learning	learning	NOUN
easat-412	146	23	gate	gate	NOUN
easat-412	146	24	no	no	PROPN
easat-412	146	25	.	.	PUNCT
easat-412	147	1	variables	variable	NOUN
easat-412	147	2	acronym	acronym	PROPN
easat-412	147	3	measurement	measurement	NOUN
easat-412	147	4	references	reference	VERB
easat-412	147	5	3	3	NUM
easat-412	147	6	.	.	PUNCT
easat-412	147	7	operational	operational	ADJ
easat-412	147	8	risk	risk	NOUN
easat-412	147	9	or	or	CCONJ
easat-412	147	10	(	(	PUNCT
easat-412	147	11	i	i	NOUN
easat-412	147	12	)	)	PUNCT
easat-412	147	13	operating	operate	VERB
easat-412	147	14	efficiency	efficiency	NOUN
easat-412	147	15	operation1	operation1	NOUN
easat-412	148	1	=	=	SYM
easat-412	148	2	sales	sale	NOUN
easat-412	148	3	/	/	SYM
easat-412	148	4	total	total	ADJ
easat-412	148	5	assets	asset	NOUN
easat-412	148	6	(	(	PUNCT
easat-412	148	7	ii	ii	NOUN
easat-412	148	8	)	)	PUNCT
easat-412	148	9	input	input	NOUN
easat-412	148	10	-	-	PUNCT
easat-412	148	11	output	output	NOUN
easat-412	148	12	ratio	ratio	NOUN
easat-412	148	13	operation2	operation2	NOUN
easat-412	149	1	=	=	NOUN
easat-412	149	2	log	log	NOUN
easat-412	149	3	of	of	ADP
easat-412	149	4	sales	sale	NOUN
easat-412	149	5	/	/	SYM
easat-412	149	6	number	number	NOUN
easat-412	149	7	of	of	ADP
easat-412	149	8	employees	employee	NOUN
easat-412	149	9	gordon	gordon	PROPN
easat-412	149	10	,	,	PUNCT
easat-412	149	11	et	et	PROPN
easat-412	149	12	al	al	PROPN
easat-412	149	13	.	.	PUNCT
easat-412	150	1	[	[	X
easat-412	150	2	12	12	NUM
easat-412	150	3	]	]	PUNCT
easat-412	150	4	and	and	CCONJ
easat-412	150	5	walker	walker	NOUN
easat-412	151	1	[	[	X
easat-412	151	2	36	36	NUM
easat-412	151	3	]	]	SYM
easat-412	151	4	4	4	NUM
easat-412	151	5	.	.	X
easat-412	151	6	reporting	report	VERB
easat-412	151	7	risk	risk	NOUN
easat-412	151	8	rr	rr	NOUN
easat-412	151	9	(	(	PUNCT
easat-412	151	10	i	i	NOUN
easat-412	151	11	)	)	PUNCT
easat-412	151	12	poor	poor	ADJ
easat-412	151	13	reporting	reporting	NOUN
easat-412	151	14	reliability	reliability	NOUN
easat-412	151	15	reporting1	reporting1	NOUN
easat-412	151	16	=	=	SYM
easat-412	151	17	auditor	auditor	NOUN
easat-412	151	18	opinion	opinion	NOUN
easat-412	151	19	+	+	CCONJ
easat-412	151	20	restatement	restatement	NOUN
easat-412	151	21	*	*	PUNCT
easat-412	151	22	if	if	SCONJ
easat-412	151	23	a	a	DET
easat-412	151	24	company	company	NOUN
easat-412	151	25	receives	receive	VERB
easat-412	151	26	unqualified	unqualified	ADJ
easat-412	151	27	opinions	opinion	NOUN
easat-412	151	28	in	in	ADP
easat-412	151	29	the	the	DET
easat-412	151	30	auditor	auditor	NOUN
easat-412	151	31	's	's	PART
easat-412	151	32	report	report	NOUN
easat-412	151	33	for	for	ADP
easat-412	151	34	its	its	PRON
easat-412	151	35	financial	financial	ADJ
easat-412	151	36	reporting	reporting	NOUN
easat-412	151	37	,	,	PUNCT
easat-412	151	38	the	the	DET
easat-412	151	39	auditor	auditor	NOUN
easat-412	151	40	opinion	opinion	NOUN
easat-412	151	41	is	be	AUX
easat-412	151	42	assigned	assign	VERB
easat-412	151	43	a	a	DET
easat-412	151	44	value	value	NOUN
easat-412	151	45	of	of	ADP
easat-412	151	46	0	0	NUM
easat-412	151	47	;	;	PUNCT
easat-412	151	48	otherwise	otherwise	ADV
easat-412	151	49	,	,	PUNCT
easat-412	151	50	it	it	PRON
easat-412	151	51	is	be	AUX
easat-412	151	52	assigned	assign	VERB
easat-412	151	53	a	a	DET
easat-412	151	54	value	value	NOUN
easat-412	151	55	of	of	ADP
easat-412	151	56	-1	-1	PUNCT
easat-412	151	57	.	.	PUNCT
easat-412	152	1	restatement	restatement	NOUN
easat-412	152	2	is	be	AUX
easat-412	152	3	also	also	ADV
easat-412	152	4	treated	treat	VERB
easat-412	152	5	as	as	ADP
easat-412	152	6	a	a	DET
easat-412	152	7	decrease	decrease	NOUN
easat-412	152	8	in	in	ADP
easat-412	152	9	a	a	DET
easat-412	152	10	firm	firm	NOUN
easat-412	152	11	's	's	PART
easat-412	152	12	reporting	reporting	NOUN
easat-412	152	13	reliability	reliability	NOUN
easat-412	152	14	.	.	PUNCT
easat-412	153	1	if	if	SCONJ
easat-412	153	2	a	a	DET
easat-412	153	3	company	company	NOUN
easat-412	153	4	declares	declare	VERB
easat-412	153	5	a	a	DET
easat-412	153	6	restatement	restatement	NOUN
easat-412	153	7	,	,	PUNCT
easat-412	153	8	the	the	DET
easat-412	153	9	restatement	restatement	NOUN
easat-412	153	10	is	be	AUX
easat-412	153	11	assigned	assign	VERB
easat-412	153	12	a	a	DET
easat-412	153	13	value	value	NOUN
easat-412	153	14	of	of	ADP
easat-412	153	15	-1	-1	PUNCT
easat-412	153	16	;	;	PUNCT
easat-412	153	17	otherwise	otherwise	ADV
easat-412	153	18	,	,	PUNCT
easat-412	153	19	it	it	PRON
easat-412	153	20	is	be	AUX
easat-412	153	21	assigned	assign	VERB
easat-412	153	22	a	a	DET
easat-412	153	23	value	value	NOUN
easat-412	153	24	of	of	ADP
easat-412	153	25	0	0	NUM
easat-412	153	26	.	.	PUNCT
easat-412	154	1	consequently	consequently	ADV
easat-412	154	2	,	,	PUNCT
easat-412	154	3	the	the	DET
easat-412	154	4	reporting	reporting	NOUN
easat-412	154	5	range	range	NOUN
easat-412	154	6	is	be	AUX
easat-412	154	7	from	from	ADP
easat-412	154	8	-2	-2	NOUN
easat-412	154	9	to	to	ADP
easat-412	154	10	0	0	NUM
easat-412	154	11	.	.	PUNCT
easat-412	155	1	(	(	PUNCT
easat-412	155	2	ii	ii	NOUN
easat-412	155	3	)	)	PUNCT
easat-412	155	4	the	the	DET
easat-412	155	5	absolute	absolute	ADJ
easat-412	155	6	value	value	NOUN
easat-412	155	7	of	of	ADP
easat-412	155	8	normal	normal	ADJ
easat-412	155	9	accruals	accrual	NOUN
easat-412	155	10	.	.	PUNCT
easat-412	156	1	reporting2	reporting2	NOUN
easat-412	157	1	=	=	PUNCT
easat-412	158	1	absolute	absolute	ADJ
easat-412	158	2	values	value	NOUN
easat-412	158	3	of	of	ADP
easat-412	158	4	*	*	PUNCT
easat-412	158	5	normal	normal	ADJ
easat-412	158	6	accruals	accrual	NOUN
easat-412	158	7	divided	divide	VERB
easat-412	158	8	by	by	ADP
easat-412	158	9	the	the	DET
easat-412	158	10	sum	sum	NOUN
easat-412	158	11	of	of	ADP
easat-412	158	12	the	the	DET
easat-412	158	13	absolute	absolute	ADJ
easat-412	158	14	value	value	NOUN
easat-412	158	15	of	of	ADP
easat-412	158	16	normal	normal	ADJ
easat-412	158	17	and	and	CCONJ
easat-412	158	18	*	*	NOUN
easat-412	158	19	*	*	ADJ
easat-412	158	20	abnormal	abnormal	ADJ
easat-412	158	21	accruals	accrual	NOUN
easat-412	158	22	(	(	PUNCT
easat-412	158	23	estimated	estimate	VERB
easat-412	158	24	using	use	VERB
easat-412	158	25	the	the	DET
easat-412	158	26	cross	cross	ADJ
easat-412	158	27	-	-	ADJ
easat-412	158	28	sectional	sectional	ADJ
easat-412	158	29	jones	jones	NOUN
easat-412	159	1	[	[	X
easat-412	159	2	37	37	NUM
easat-412	159	3	]	]	PUNCT
easat-412	159	4	accruals	accrual	NOUN
easat-412	159	5	estimation	estimation	NOUN
easat-412	159	6	model	model	NOUN
easat-412	159	7	)	)	PUNCT
easat-412	159	8	.	.	PUNCT
easat-412	160	1	*	*	PUNCT
easat-412	160	2	normal	normal	ADJ
easat-412	160	3	accruals	accrual	NOUN
easat-412	160	4	=	=	SYM
easat-412	160	5	total	total	ADJ
easat-412	160	6	accruals	accrual	NOUN
easat-412	160	7	–	–	PUNCT
easat-412	160	8	abnormal	abnormal	ADJ
easat-412	160	9	accruals	accrual	NOUN
easat-412	160	10	#	#	SYM
easat-412	160	11	total	total	ADJ
easat-412	160	12	accrual	accrual	ADJ
easat-412	160	13	=	=	NOUN
easat-412	160	14	income	income	NOUN
easat-412	160	15	before	before	ADP
easat-412	160	16	extraordinary	extraordinary	ADJ
easat-412	160	17	items	item	NOUN
easat-412	160	18	–	–	PUNCT
easat-412	160	19	operating	operate	VERB
easat-412	160	20	cash	cash	NOUN
easat-412	160	21	flow	flow	NOUN
easat-412	160	22	gordon	gordon	PROPN
easat-412	160	23	,	,	PUNCT
easat-412	160	24	et	et	PROPN
easat-412	160	25	al	al	PROPN
easat-412	160	26	.	.	PUNCT
easat-412	161	1	[	[	X
easat-412	161	2	12	12	NUM
easat-412	161	3	]	]	PUNCT
easat-412	161	4	and	and	CCONJ
easat-412	161	5	atan	atan	ADJ
easat-412	161	6	,	,	PUNCT
easat-412	161	7	et	et	PROPN
easat-412	161	8	al	al	PROPN
easat-412	161	9	.	.	PUNCT
easat-412	162	1	[	[	X
easat-412	162	2	9	9	NUM
easat-412	162	3	]	]	SYM
easat-412	162	4	5	5	NUM
easat-412	162	5	.	.	PUNCT
easat-412	162	6	compliance	compliance	NOUN
easat-412	162	7	risk	risk	NOUN
easat-412	162	8	cr	cr	PROPN
easat-412	162	9	(	(	PUNCT
easat-412	162	10	i	i	NOUN
easat-412	162	11	)	)	PUNCT
easat-412	162	12	the	the	DET
easat-412	162	13	proportion	proportion	NOUN
easat-412	162	14	of	of	ADP
easat-412	162	15	auditor	auditor	NOUN
easat-412	162	16	’s	’s	PART
easat-412	162	17	fees	fee	NOUN
easat-412	162	18	to	to	ADP
easat-412	162	19	net	net	ADJ
easat-412	162	20	sales	sale	NOUN
easat-412	162	21	revenue	revenue	NOUN
easat-412	162	22	.	.	PUNCT
easat-412	163	1	compliance1	compliance1	X
easat-412	164	1	=	=	NOUN
easat-412	164	2	auditor	auditor	NOUN
easat-412	164	3	fees	fee	NOUN
easat-412	164	4	/	/	SYM
easat-412	164	5	total	total	ADJ
easat-412	164	6	assets	asset	NOUN
easat-412	164	7	(	(	PUNCT
easat-412	164	8	ii	ii	NOUN
easat-412	164	9	)	)	PUNCT
easat-412	164	10	settlement	settlement	NOUN
easat-412	164	11	net	net	ADJ
easat-412	164	12	gain	gain	NOUN
easat-412	164	13	(	(	PUNCT
easat-412	164	14	loss	loss	NOUN
easat-412	164	15	)	)	PUNCT
easat-412	164	16	compliance2	compliance2	NOUN
easat-412	165	1	=	=	SYM
easat-412	165	2	settlement	settlement	NOUN
easat-412	165	3	net	net	ADJ
easat-412	165	4	gain	gain	NOUN
easat-412	165	5	(	(	PUNCT
easat-412	165	6	loss	loss	NOUN
easat-412	165	7	)	)	PUNCT
easat-412	165	8	/	/	SYM
easat-412	165	9	total	total	ADJ
easat-412	165	10	assets	asset	NOUN
easat-412	165	11	gordon	gordon	PROPN
easat-412	165	12	,	,	PUNCT
easat-412	165	13	et	et	PROPN
easat-412	165	14	al	al	PROPN
easat-412	165	15	.	.	PUNCT
easat-412	166	1	[	[	X
easat-412	166	2	12	12	NUM
easat-412	166	3	]	]	PUNCT
easat-412	166	4	and	and	CCONJ
easat-412	166	5	parker	parker	PROPN
easat-412	166	6	and	and	CCONJ
easat-412	166	7	nielsen	nielsen	PROPN
easat-412	166	8	[	[	X
easat-412	166	9	38	38	NUM
easat-412	166	10	]	]	PUNCT
easat-412	166	11	control	control	NOUN
easat-412	166	12	variable	variable	ADJ
easat-412	166	13	6	6	NUM
easat-412	166	14	.	.	PUNCT
easat-412	166	15	company	company	NOUN
easat-412	166	16	size	size	NOUN
easat-412	166	17	size	size	NOUN
easat-412	166	18	the	the	DET
easat-412	166	19	natural	natural	ADJ
easat-412	166	20	logarithm	logarithm	NOUN
easat-412	166	21	of	of	ADP
easat-412	166	22	the	the	DET
easat-412	166	23	company	company	NOUN
easat-412	166	24	’s	’s	PART
easat-412	166	25	total	total	ADJ
easat-412	166	26	assets	asset	NOUN
easat-412	166	27	rimin	rimin	NOUN
easat-412	166	28	,	,	PUNCT
easat-412	166	29	et	et	PROPN
easat-412	166	30	al	al	PROPN
easat-412	166	31	.	.	PUNCT
easat-412	167	1	[	[	X
easat-412	167	2	39	39	NUM
easat-412	167	3	]	]	SYM
easat-412	167	4	7	7	NUM
easat-412	167	5	.	.	X
easat-412	167	6	leverage	leverage	NOUN
easat-412	167	7	lvg	lvg	PROPN
easat-412	167	8	the	the	DET
easat-412	167	9	proportion	proportion	NOUN
easat-412	167	10	of	of	ADP
easat-412	167	11	total	total	ADJ
easat-412	167	12	long	long	ADJ
easat-412	167	13	-	-	PUNCT
easat-412	167	14	term	term	NOUN
easat-412	167	15	liabilities	liability	NOUN
easat-412	167	16	to	to	PART
easat-412	167	17	total	total	VERB
easat-412	167	18	assets	asset	NOUN
easat-412	167	19	rimin	rimin	NOUN
easat-412	167	20	,	,	PUNCT
easat-412	167	21	et	et	PROPN
easat-412	167	22	al	al	PROPN
easat-412	167	23	.	.	PUNCT
easat-412	168	1	[	[	X
easat-412	168	2	39	39	NUM
easat-412	168	3	]	]	SYM
easat-412	168	4	19	19	NUM
easat-412	168	5	edelweiss	edelweiss	PROPN
easat-412	168	6	applied	apply	VERB
easat-412	168	7	science	science	NOUN
easat-412	168	8	and	and	CCONJ
easat-412	168	9	technology	technology	NOUN
easat-412	168	10	issn	issn	PROPN
easat-412	168	11	:	:	PUNCT
easat-412	168	12	2576	2576	NUM
easat-412	168	13	-	-	SYM
easat-412	168	14	8484	8484	NUM
easat-412	168	15	vol	vol	NOUN
easat-412	168	16	.	.	PROPN
easat-412	168	17	8	8	NUM
easat-412	168	18	,	,	PUNCT
easat-412	168	19	no	no	INTJ
easat-412	168	20	.	.	NOUN
easat-412	169	1	1	1	NUM
easat-412	169	2	:	:	SYM
easat-412	169	3	13	13	NUM
easat-412	169	4	-	-	SYM
easat-412	169	5	23	23	NUM
easat-412	169	6	,	,	PUNCT
easat-412	169	7	2024	2024	NUM
easat-412	169	8	doi	doi	NOUN
easat-412	169	9	:	:	PUNCT
easat-412	169	10	10.55214/25768484.v8i1.412	10.55214/25768484.v8i1.412	NUM
easat-412	169	11	©	©	PROPN
easat-412	169	12	2024	2024	NUM
easat-412	169	13	by	by	ADP
easat-412	169	14	the	the	DET
easat-412	169	15	authors	author	NOUN
easat-412	169	16	;	;	PUNCT
easat-412	169	17	licensee	licensee	PROPN
easat-412	169	18	learning	learning	NOUN
easat-412	169	19	gate	gate	NOUN
easat-412	169	20	4	4	NUM
easat-412	169	21	.	.	PUNCT
easat-412	169	22	data	datum	NOUN
easat-412	169	23	analysis	analysis	NOUN
easat-412	169	24	and	and	CCONJ
easat-412	169	25	discussion	discussion	NOUN
easat-412	169	26	4.1	4.1	NUM
easat-412	169	27	.	.	PUNCT
easat-412	170	1	descriptive	descriptive	ADJ
easat-412	170	2	analysis	analysis	NOUN
easat-412	170	3	table	table	NOUN
easat-412	170	4	4	4	NUM
easat-412	170	5	presents	present	NOUN
easat-412	170	6	eleven	eleven	NUM
easat-412	170	7	industries	industry	NOUN
easat-412	170	8	selected	select	VERB
easat-412	170	9	from	from	ADP
easat-412	170	10	bursa	bursa	PROPN
easat-412	170	11	malaysia	malaysia	PROPN
easat-412	170	12	websites	website	NOUN
easat-412	170	13	as	as	ADP
easat-412	170	14	the	the	DET
easat-412	170	15	samples	sample	NOUN
easat-412	170	16	for	for	ADP
easat-412	170	17	this	this	DET
easat-412	170	18	study	study	NOUN
easat-412	170	19	.	.	PUNCT
easat-412	171	1	the	the	DET
easat-412	171	2	findings	finding	NOUN
easat-412	171	3	reveal	reveal	VERB
easat-412	171	4	that	that	SCONJ
easat-412	171	5	the	the	DET
easat-412	171	6	top	top	ADJ
easat-412	171	7	three	three	NUM
easat-412	171	8	industries	industry	NOUN
easat-412	171	9	were	be	AUX
easat-412	171	10	industrial	industrial	ADJ
easat-412	171	11	products	product	NOUN
easat-412	171	12	and	and	CCONJ
easat-412	171	13	services	service	NOUN
easat-412	171	14	,	,	PUNCT
easat-412	171	15	comprising	comprise	VERB
easat-412	171	16	29.3	29.3	NUM
easat-412	171	17	%	%	NOUN
easat-412	171	18	,	,	PUNCT
easat-412	171	19	followed	follow	VERB
easat-412	171	20	by	by	ADP
easat-412	171	21	consumer	consumer	NOUN
easat-412	171	22	products	product	NOUN
easat-412	171	23	and	and	CCONJ
easat-412	171	24	services	service	NOUN
easat-412	171	25	at	at	ADP
easat-412	171	26	24.0	24.0	NUM
easat-412	171	27	%	%	NOUN
easat-412	171	28	,	,	PUNCT
easat-412	171	29	with	with	ADP
easat-412	171	30	property	property	NOUN
easat-412	171	31	accounting	accounting	NOUN
easat-412	171	32	for	for	ADP
easat-412	171	33	14.1	14.1	NUM
easat-412	171	34	%	%	NOUN
easat-412	171	35	.	.	PUNCT
easat-412	172	1	in	in	ADP
easat-412	172	2	contrast	contrast	NOUN
easat-412	172	3	,	,	PUNCT
easat-412	172	4	the	the	DET
easat-412	172	5	least	least	ADV
easat-412	172	6	sampled	sample	VERB
easat-412	172	7	industry	industry	NOUN
easat-412	172	8	was	be	AUX
easat-412	172	9	telecommunication	telecommunication	NOUN
easat-412	172	10	and	and	CCONJ
easat-412	172	11	media	medium	NOUN
easat-412	172	12	,	,	PUNCT
easat-412	172	13	representing	represent	VERB
easat-412	172	14	only	only	ADV
easat-412	172	15	1.6	1.6	NUM
easat-412	172	16	%	%	NOUN
easat-412	172	17	.	.	PUNCT
easat-412	173	1	table	table	NOUN
easat-412	173	2	4	4	NUM
easat-412	173	3	.	.	PUNCT
easat-412	173	4	frequency	frequency	NOUN
easat-412	173	5	of	of	ADP
easat-412	173	6	sample	sample	NOUN
easat-412	173	7	of	of	ADP
easat-412	173	8	study	study	NOUN
easat-412	173	9	.	.	PUNCT
easat-412	174	1	no	no	INTJ
easat-412	174	2	.	.	PUNCT
easat-412	175	1	types	type	NOUN
easat-412	175	2	of	of	ADP
easat-412	175	3	business	business	NOUN
easat-412	175	4	industry	industry	NOUN
easat-412	175	5	frequency	frequency	NOUN
easat-412	175	6	percentage	percentage	NOUN
easat-412	175	7	(	(	PUNCT
easat-412	175	8	%	%	NOUN
easat-412	175	9	)	)	PUNCT
easat-412	175	10	1	1	NUM
easat-412	175	11	construction	construction	NOUN
easat-412	175	12	20	20	NUM
easat-412	175	13	6.6	6.6	NUM
easat-412	175	14	2	2	NUM
easat-412	175	15	consumer	consumer	NOUN
easat-412	175	16	products	product	NOUN
easat-412	175	17	and	and	CCONJ
easat-412	175	18	services	service	NOUN
easat-412	175	19	73	73	NUM
easat-412	175	20	24.0	24.0	NUM
easat-412	175	21	3	3	NUM
easat-412	175	22	energy	energy	NOUN
easat-412	175	23	11	11	NUM
easat-412	175	24	3.6	3.6	NUM
easat-412	175	25	4	4	NUM
easat-412	175	26	health	health	NOUN
easat-412	175	27	care	care	NOUN
easat-412	175	28	6	6	NUM
easat-412	175	29	2.0	2.0	NUM
easat-412	175	30	5	5	NUM
easat-412	175	31	industrial	industrial	ADJ
easat-412	175	32	products	product	NOUN
easat-412	175	33	and	and	CCONJ
easat-412	175	34	services	service	NOUN
easat-412	175	35	89	89	NUM
easat-412	175	36	29.3	29.3	NUM
easat-412	175	37	6	6	NUM
easat-412	175	38	plantation	plantation	NOUN
easat-412	175	39	19	19	NUM
easat-412	175	40	6.3	6.3	NUM
easat-412	175	41	7	7	NUM
easat-412	175	42	property	property	NOUN
easat-412	175	43	43	43	NUM
easat-412	175	44	14.1	14.1	NUM
easat-412	175	45	8	8	NUM
easat-412	175	46	technology	technology	NOUN
easat-412	175	47	18	18	NUM
easat-412	175	48	5.9	5.9	NUM
easat-412	175	49	9	9	NUM
easat-412	175	50	telecommunication	telecommunication	NOUN
easat-412	175	51	and	and	CCONJ
easat-412	175	52	media	medium	NOUN
easat-412	175	53	5	5	NUM
easat-412	175	54	1.6	1.6	NUM
easat-412	175	55	10	10	NUM
easat-412	175	56	transportation	transportation	NOUN
easat-412	175	57	and	and	CCONJ
easat-412	175	58	logistics	logistic	NOUN
easat-412	175	59	14	14	NUM
easat-412	175	60	4.6	4.6	NUM
easat-412	175	61	11	11	NUM
easat-412	175	62	utilities	utility	NOUN
easat-412	175	63	6	6	NUM
easat-412	175	64	2.0	2.0	NUM
easat-412	175	65	total	total	NOUN
easat-412	175	66	304	304	NUM
easat-412	175	67	100	100	NUM
easat-412	175	68	table	table	NOUN
easat-412	175	69	5	5	NUM
easat-412	175	70	presents	present	VERB
easat-412	175	71	descriptive	descriptive	ADJ
easat-412	175	72	statistics	statistic	NOUN
easat-412	175	73	for	for	ADP
easat-412	175	74	additional	additional	ADJ
easat-412	175	75	variables	variable	NOUN
easat-412	175	76	.	.	PUNCT
easat-412	176	1	the	the	DET
easat-412	176	2	tobin	tobin	NOUN
easat-412	176	3	's	's	PART
easat-412	176	4	q	q	NOUN
easat-412	176	5	within	within	ADP
easat-412	176	6	the	the	DET
easat-412	176	7	sample	sample	NOUN
easat-412	176	8	ranges	range	VERB
easat-412	176	9	from	from	ADP
easat-412	176	10	a	a	DET
easat-412	176	11	minimum	minimum	NOUN
easat-412	176	12	of	of	ADP
easat-412	176	13	-5.69	-5.69	NOUN
easat-412	176	14	%	%	NOUN
easat-412	176	15	to	to	ADP
easat-412	176	16	a	a	DET
easat-412	176	17	maximum	maximum	NOUN
easat-412	176	18	of	of	ADP
easat-412	176	19	40.79	40.79	NUM
easat-412	176	20	%	%	NOUN
easat-412	176	21	.	.	PUNCT
easat-412	177	1	a	a	DET
easat-412	177	2	score	score	NOUN
easat-412	177	3	exceeding	exceed	VERB
easat-412	177	4	1.0255	1.0255	NUM
easat-412	177	5	%	%	NOUN
easat-412	177	6	suggests	suggest	VERB
easat-412	177	7	company	company	NOUN
easat-412	177	8	growth	growth	NOUN
easat-412	177	9	based	base	VERB
easat-412	177	10	on	on	ADP
easat-412	177	11	the	the	DET
easat-412	177	12	market	market	NOUN
easat-412	177	13	value	value	NOUN
easat-412	177	14	of	of	ADP
easat-412	177	15	the	the	DET
easat-412	177	16	company	company	NOUN
easat-412	177	17	's	's	PART
easat-412	177	18	stock	stock	NOUN
easat-412	177	19	.	.	PUNCT
easat-412	178	1	in	in	ADP
easat-412	178	2	terms	term	NOUN
easat-412	178	3	of	of	ADP
easat-412	178	4	strategy	strategy	NOUN
easat-412	178	5	risk	risk	NOUN
easat-412	178	6	,	,	PUNCT
easat-412	178	7	the	the	DET
easat-412	178	8	range	range	NOUN
easat-412	178	9	spans	span	VERB
easat-412	178	10	from	from	ADP
easat-412	178	11	-1.77	-1.77	ADV
easat-412	178	12	to	to	ADP
easat-412	178	13	5.29	5.29	NUM
easat-412	178	14	,	,	PUNCT
easat-412	178	15	with	with	ADP
easat-412	178	16	a	a	DET
easat-412	178	17	mean	mean	NOUN
easat-412	178	18	of	of	ADP
easat-412	178	19	0.0069	0.0069	NUM
easat-412	178	20	and	and	CCONJ
easat-412	178	21	a	a	DET
easat-412	178	22	standard	standard	ADJ
easat-412	178	23	deviation	deviation	NOUN
easat-412	178	24	of	of	ADP
easat-412	178	25	0.707	0.707	NUM
easat-412	178	26	.	.	PUNCT
easat-412	179	1	operational	operational	ADJ
easat-412	179	2	risk	risk	NOUN
easat-412	179	3	ranges	range	VERB
easat-412	179	4	from	from	ADP
easat-412	179	5	0.00	0.00	NUM
easat-412	179	6	to	to	ADP
easat-412	179	7	19326.78	19326.78	NUM
easat-412	179	8	,	,	PUNCT
easat-412	179	9	exhibiting	exhibit	VERB
easat-412	179	10	a	a	DET
easat-412	179	11	mean	mean	NOUN
easat-412	179	12	of	of	ADP
easat-412	179	13	547.0184	547.0184	NUM
easat-412	179	14	and	and	CCONJ
easat-412	179	15	a	a	DET
easat-412	179	16	standard	standard	ADJ
easat-412	179	17	deviation	deviation	NOUN
easat-412	179	18	of	of	ADP
easat-412	179	19	1370.261	1370.261	NUM
easat-412	179	20	.	.	PUNCT
easat-412	180	1	meanwhile	meanwhile	ADV
easat-412	180	2	,	,	PUNCT
easat-412	180	3	concerning	concern	VERB
easat-412	180	4	reporting	report	VERB
easat-412	180	5	risk	risk	NOUN
easat-412	180	6	,	,	PUNCT
easat-412	180	7	the	the	DET
easat-412	180	8	data	datum	NOUN
easat-412	180	9	ranges	range	VERB
easat-412	180	10	from	from	ADP
easat-412	180	11	-0.50	-0.50	NUM
easat-412	180	12	to	to	ADP
easat-412	180	13	0.51	0.51	NUM
easat-412	180	14	,	,	PUNCT
easat-412	180	15	exhibiting	exhibit	VERB
easat-412	180	16	a	a	DET
easat-412	180	17	mean	mean	NOUN
easat-412	180	18	of	of	ADP
easat-412	180	19	0.4794	0.4794	NUM
easat-412	180	20	and	and	CCONJ
easat-412	180	21	a	a	DET
easat-412	180	22	standard	standard	ADJ
easat-412	180	23	deviation	deviation	NOUN
easat-412	180	24	of	of	ADP
easat-412	180	25	0.10341	0.10341	NUM
easat-412	180	26	.	.	PUNCT
easat-412	181	1	in	in	ADP
easat-412	181	2	the	the	DET
easat-412	181	3	case	case	NOUN
easat-412	181	4	of	of	ADP
easat-412	181	5	compliance	compliance	NOUN
easat-412	181	6	risk	risk	NOUN
easat-412	181	7	,	,	PUNCT
easat-412	181	8	the	the	DET
easat-412	181	9	span	span	NOUN
easat-412	181	10	extends	extend	VERB
easat-412	181	11	from	from	ADP
easat-412	181	12	-0.10	-0.10	NUM
easat-412	181	13	to	to	ADP
easat-412	181	14	0.40	0.40	NUM
easat-412	181	15	,	,	PUNCT
easat-412	181	16	with	with	ADP
easat-412	181	17	a	a	DET
easat-412	181	18	mean	mean	NOUN
easat-412	181	19	of	of	ADP
easat-412	181	20	0.0008	0.0008	NUM
easat-412	181	21	and	and	CCONJ
easat-412	181	22	a	a	DET
easat-412	181	23	standard	standard	ADJ
easat-412	181	24	deviation	deviation	NOUN
easat-412	181	25	of	of	ADP
easat-412	181	26	0	0	NUM
easat-412	181	27	.01	.01	NUM
easat-412	181	28	3	3	NUM
easat-412	181	29	.	.	PUNCT
easat-412	182	1	regarding	regard	VERB
easat-412	182	2	the	the	DET
easat-412	182	3	independent	independent	ADJ
easat-412	182	4	variables	variable	NOUN
easat-412	182	5	,	,	PUNCT
easat-412	182	6	operational	operational	ADJ
easat-412	182	7	risk	risk	NOUN
easat-412	182	8	demonstrates	demonstrate	VERB
easat-412	182	9	the	the	DET
easat-412	182	10	highest	high	ADJ
easat-412	182	11	mean	mean	ADJ
easat-412	182	12	value	value	NOUN
easat-412	182	13	among	among	ADP
easat-412	182	14	the	the	DET
easat-412	182	15	four	four	NUM
easat-412	182	16	risk	risk	NOUN
easat-412	182	17	variables	variable	NOUN
easat-412	182	18	.	.	PUNCT
easat-412	183	1	the	the	DET
easat-412	183	2	mean	mean	ADJ
easat-412	183	3	value	value	NOUN
easat-412	183	4	for	for	ADP
easat-412	183	5	operational	operational	ADJ
easat-412	183	6	risk	risk	NOUN
easat-412	183	7	is	be	AUX
easat-412	183	8	547.0184	547.0184	NUM
easat-412	183	9	,	,	PUNCT
easat-412	183	10	signifying	signify	VERB
easat-412	183	11	a	a	DET
easat-412	183	12	notable	notable	ADJ
easat-412	183	13	exposure	exposure	NOUN
easat-412	183	14	to	to	ADP
easat-412	183	15	operational	operational	ADJ
easat-412	183	16	loss	loss	NOUN
easat-412	183	17	.	.	PUNCT
easat-412	184	1	consequently	consequently	ADV
easat-412	184	2	,	,	PUNCT
easat-412	184	3	table	table	NOUN
easat-412	184	4	5	5	NUM
easat-412	184	5	illustrates	illustrate	VERB
easat-412	184	6	that	that	SCONJ
easat-412	184	7	the	the	DET
easat-412	184	8	mean	mean	ADJ
easat-412	184	9	value	value	NOUN
easat-412	184	10	for	for	ADP
easat-412	184	11	reporting	report	VERB
easat-412	184	12	risk	risk	NOUN
easat-412	184	13	stands	stand	VERB
easat-412	184	14	at	at	ADP
easat-412	184	15	48	48	NUM
easat-412	184	16	%	%	NOUN
easat-412	184	17	(	(	PUNCT
easat-412	184	18	0.4794	0.4794	NUM
easat-412	184	19	)	)	PUNCT
easat-412	184	20	.	.	PUNCT
easat-412	185	1	conversely	conversely	ADV
easat-412	185	2	,	,	PUNCT
easat-412	185	3	the	the	DET
easat-412	185	4	average	average	ADJ
easat-412	185	5	value	value	NOUN
easat-412	185	6	of	of	ADP
easat-412	185	7	strategy	strategy	NOUN
easat-412	185	8	risk	risk	NOUN
easat-412	185	9	is	be	AUX
easat-412	185	10	notably	notably	ADV
easat-412	185	11	lower	low	ADJ
easat-412	185	12	than	than	ADP
easat-412	185	13	the	the	DET
easat-412	185	14	two	two	NUM
easat-412	185	15	variables	variable	NOUN
easat-412	185	16	,	,	PUNCT
easat-412	185	17	standing	stand	VERB
easat-412	185	18	at	at	ADP
easat-412	185	19	0.69	0.69	NUM
easat-412	185	20	%	%	NOUN
easat-412	185	21	(	(	PUNCT
easat-412	185	22	0.0069	0.0069	NUM
easat-412	185	23	)	)	PUNCT
easat-412	185	24	,	,	PUNCT
easat-412	185	25	while	while	SCONJ
easat-412	185	26	compliance	compliance	NOUN
easat-412	185	27	risk	risk	NOUN
easat-412	185	28	exhibits	exhibit	VERB
easat-412	185	29	the	the	DET
easat-412	185	30	lowest	low	ADJ
easat-412	185	31	mean	mean	NOUN
easat-412	185	32	of	of	ADP
easat-412	185	33	0.0008	0.0008	NUM
easat-412	185	34	.	.	PUNCT
easat-412	186	1	furthermore	furthermore	ADV
easat-412	186	2	,	,	PUNCT
easat-412	186	3	the	the	DET
easat-412	186	4	leverage	leverage	NOUN
easat-412	186	5	,	,	PUNCT
easat-412	186	6	as	as	SCONJ
easat-412	186	7	shown	show	VERB
easat-412	186	8	in	in	ADP
easat-412	186	9	table	table	NOUN
easat-412	186	10	5	5	NUM
easat-412	186	11	,	,	PUNCT
easat-412	186	12	ranges	range	VERB
easat-412	186	13	from	from	ADP
easat-412	186	14	a	a	DET
easat-412	186	15	minimum	minimum	NOUN
easat-412	186	16	of	of	ADP
easat-412	186	17	0	0	NUM
easat-412	186	18	%	%	NOUN
easat-412	186	19	to	to	ADP
easat-412	186	20	a	a	DET
easat-412	186	21	maximum	maximum	NOUN
easat-412	186	22	of	of	ADP
easat-412	186	23	129.62	129.62	NUM
easat-412	186	24	%	%	NOUN
easat-412	186	25	.	.	PUNCT
easat-412	187	1	the	the	DET
easat-412	187	2	reported	report	VERB
easat-412	187	3	firm	firm	ADJ
easat-412	187	4	size	size	NOUN
easat-412	187	5	has	have	VERB
easat-412	187	6	a	a	DET
easat-412	187	7	mean	mean	ADJ
easat-412	187	8	value	value	NOUN
easat-412	187	9	of	of	ADP
easat-412	187	10	rm3,668,825.039	rm3,668,825.039	NOUN
easat-412	187	11	,	,	PUNCT
easat-412	187	12	with	with	ADP
easat-412	187	13	a	a	DET
easat-412	187	14	minimum	minimum	ADJ
easat-412	187	15	value	value	NOUN
easat-412	187	16	of	of	ADP
easat-412	187	17	rm434	rm434	PROPN
easat-412	187	18	and	and	CCONJ
easat-412	187	19	a	a	DET
easat-412	187	20	maximum	maximum	ADJ
easat-412	187	21	value	value	NOUN
easat-412	187	22	of	of	ADP
easat-412	187	23	rm182,228,000	rm182,228,000	NUM
easat-412	187	24	.	.	PUNCT
easat-412	187	25	table	table	NOUN
easat-412	187	26	5	5	NUM
easat-412	187	27	.	.	PUNCT
easat-412	187	28	descriptive	descriptive	ADJ
easat-412	187	29	statistics	statistic	NOUN
easat-412	187	30	for	for	ADP
easat-412	187	31	all	all	DET
easat-412	187	32	variables	variable	NOUN
easat-412	187	33	.	.	PUNCT
easat-412	188	1	variables	variable	NOUN
easat-412	188	2	n	n	PRON
easat-412	188	3	mean	mean	VERB
easat-412	188	4	standard	standard	ADJ
easat-412	188	5	deviation	deviation	NOUN
easat-412	188	6	min	min	PROPN
easat-412	188	7	.	.	PROPN
easat-412	188	8	max	max	PROPN
easat-412	188	9	.	.	PROPN
easat-412	188	10	tobins	tobin	VERB
easat-412	188	11	q	q	NOUN
easat-412	188	12	1216	1216	NUM
easat-412	188	13	1.0255	1.0255	NUM
easat-412	188	14	2.511	2.511	NUM
easat-412	188	15	-5.69	-5.69	NUM
easat-412	188	16	40.79	40.79	NUM
easat-412	188	17	strategy	strategy	NOUN
easat-412	188	18	risk	risk	NOUN
easat-412	188	19	1216	1216	NUM
easat-412	188	20	0.0069	0.0069	NUM
easat-412	188	21	0.707	0.707	NUM
easat-412	188	22	-1.77	-1.77	NUM
easat-412	188	23	5.29	5.29	NUM
easat-412	188	24	operational	operational	ADJ
easat-412	188	25	risk	risk	NOUN
easat-412	188	26	1216	1216	NUM
easat-412	188	27	547.0184	547.0184	NUM
easat-412	188	28	1370.261	1370.261	NUM
easat-412	188	29	0.00	0.00	NUM
easat-412	188	30	19326.78	19326.78	NUM
easat-412	188	31	reporting	report	VERB
easat-412	188	32	risk	risk	NOUN
easat-412	188	33	1216	1216	NUM
easat-412	188	34	0.4794	0.4794	NUM
easat-412	188	35	0.103	0.103	NUM
easat-412	188	36	-0.50	-0.50	NUM
easat-412	188	37	0.51	0.51	NUM
easat-412	188	38	compliance	compliance	NOUN
easat-412	188	39	risk	risk	NOUN
easat-412	188	40	1216	1216	NUM
easat-412	188	41	0.0008	0.0008	NUM
easat-412	188	42	0.013	0.013	NUM
easat-412	188	43	-0.10	-0.10	NUM
easat-412	188	44	0.40	0.40	NUM
easat-412	188	45	leverage	leverage	NOUN
easat-412	188	46	1216	1216	NUM
easat-412	188	47	2.0819	2.0819	NUM
easat-412	188	48	5.708	5.708	NUM
easat-412	188	49	0.000	0.000	NUM
easat-412	188	50	129.62	129.62	NUM
easat-412	188	51	firm	firm	ADJ
easat-412	188	52	size	size	NOUN
easat-412	188	53	1216	1216	NUM
easat-412	188	54	3668825.039	3668825.039	NUM
easat-412	188	55	14084077.44	14084077.44	NUM
easat-412	188	56	434	434	NUM
easat-412	188	57	182228000	182228000	NUM
easat-412	188	58	20	20	NUM
easat-412	188	59	edelweiss	edelweiss	PROPN
easat-412	188	60	applied	apply	VERB
easat-412	188	61	science	science	NOUN
easat-412	188	62	and	and	CCONJ
easat-412	188	63	technology	technology	NOUN
easat-412	188	64	issn	issn	PROPN
easat-412	188	65	:	:	PUNCT
easat-412	188	66	2576	2576	NUM
easat-412	188	67	-	-	SYM
easat-412	188	68	8484	8484	NUM
easat-412	188	69	vol	vol	NOUN
easat-412	188	70	.	.	PROPN
easat-412	188	71	8	8	NUM
easat-412	188	72	,	,	PUNCT
easat-412	188	73	no	no	INTJ
easat-412	188	74	.	.	NOUN
easat-412	188	75	1	1	NUM
easat-412	188	76	:	:	SYM
easat-412	188	77	13	13	NUM
easat-412	188	78	-	-	SYM
easat-412	188	79	23	23	NUM
easat-412	188	80	,	,	PUNCT
easat-412	188	81	2024	2024	NUM
easat-412	188	82	doi	doi	NOUN
easat-412	188	83	:	:	PUNCT
easat-412	188	84	10.55214/25768484.v8i1.412	10.55214/25768484.v8i1.412	NUM
easat-412	188	85	©	©	PROPN
easat-412	188	86	2024	2024	NUM
easat-412	188	87	by	by	ADP
easat-412	188	88	the	the	DET
easat-412	188	89	authors	author	NOUN
easat-412	188	90	;	;	PUNCT
easat-412	188	91	licensee	licensee	PROPN
easat-412	188	92	learning	learning	NOUN
easat-412	188	93	gate	gate	VERB
easat-412	188	94	4.2	4.2	NUM
easat-412	188	95	.	.	PUNCT
easat-412	189	1	multiple	multiple	ADJ
easat-412	189	2	regression	regression	NOUN
easat-412	189	3	table	table	NOUN
easat-412	189	4	6	6	NUM
easat-412	189	5	presents	present	VERB
easat-412	189	6	multiple	multiple	ADJ
easat-412	189	7	regression	regression	NOUN
easat-412	189	8	results	result	NOUN
easat-412	189	9	for	for	ADP
easat-412	189	10	the	the	DET
easat-412	189	11	model	model	NOUN
easat-412	189	12	.	.	PUNCT
easat-412	190	1	r	r	X
easat-412	190	2	-	-	PUNCT
easat-412	190	3	square	square	NOUN
easat-412	190	4	is	be	AUX
easat-412	190	5	reported	report	VERB
easat-412	190	6	at	at	ADP
easat-412	190	7	44.5	44.5	NUM
easat-412	190	8	%	%	NOUN
easat-412	190	9	,	,	PUNCT
easat-412	190	10	indicating	indicate	VERB
easat-412	190	11	that	that	SCONJ
easat-412	190	12	the	the	DET
easat-412	190	13	model	model	NOUN
easat-412	190	14	is	be	AUX
easat-412	190	15	explained	explain	VERB
easat-412	190	16	by	by	ADP
easat-412	190	17	all	all	DET
easat-412	190	18	independent	independent	ADJ
easat-412	190	19	variables	variable	NOUN
easat-412	190	20	(	(	PUNCT
easat-412	190	21	r2	r2	PROPN
easat-412	190	22	=	=	PUNCT
easat-412	190	23	0.445	0.445	NUM
easat-412	190	24	,	,	PUNCT
easat-412	190	25	f	f	PROPN
easat-412	190	26	=	=	PUNCT
easat-412	190	27	161.701	161.701	NUM
easat-412	190	28	,	,	PUNCT
easat-412	190	29	p	p	NOUN
easat-412	190	30	–	–	PUNCT
easat-412	190	31	value	value	NOUN
easat-412	190	32	=	=	SYM
easat-412	190	33	0	0	NUM
easat-412	190	34	.000	.000	NUM
easat-412	190	35	<	<	NOUN
easat-412	190	36	0.05	0.05	NUM
easat-412	190	37	)	)	PUNCT
easat-412	190	38	.	.	PUNCT
easat-412	191	1	the	the	DET
easat-412	191	2	model	model	NOUN
easat-412	191	3	is	be	AUX
easat-412	191	4	significant	significant	ADJ
easat-412	191	5	as	as	ADP
easat-412	191	6	the	the	DET
easat-412	191	7	f	f	NOUN
easat-412	191	8	-	-	PUNCT
easat-412	191	9	value	value	NOUN
easat-412	191	10	=	=	SYM
easat-412	191	11	161.701	161.701	NUM
easat-412	191	12	and	and	CCONJ
easat-412	191	13	the	the	DET
easat-412	191	14	p	p	NOUN
easat-412	191	15	-	-	PUNCT
easat-412	191	16	value	value	NOUN
easat-412	191	17	=	=	NOUN
easat-412	191	18	0.000	0.000	NUM
easat-412	191	19	,	,	PUNCT
easat-412	191	20	which	which	PRON
easat-412	191	21	is	be	AUX
easat-412	191	22	less	less	ADJ
easat-412	191	23	than	than	ADP
easat-412	191	24	0.05	0.05	NUM
easat-412	191	25	(	(	PUNCT
easat-412	191	26	p	p	X
easat-412	191	27	<	<	X
easat-412	191	28	0.05	0.05	NUM
easat-412	191	29	)	)	PUNCT
easat-412	191	30	.	.	PUNCT
easat-412	192	1	the	the	DET
easat-412	192	2	outcome	outcome	NOUN
easat-412	192	3	concerning	concern	VERB
easat-412	192	4	strategic	strategic	ADJ
easat-412	192	5	risk	risk	NOUN
easat-412	192	6	indicates	indicate	VERB
easat-412	192	7	a	a	DET
easat-412	192	8	positively	positively	ADV
easat-412	192	9	significant	significant	ADJ
easat-412	192	10	impact	impact	NOUN
easat-412	192	11	on	on	ADP
easat-412	192	12	financial	financial	ADJ
easat-412	192	13	performance	performance	NOUN
easat-412	192	14	,	,	PUNCT
easat-412	192	15	with	with	ADP
easat-412	192	16	a	a	DET
easat-412	192	17	coefficient	coefficient	NOUN
easat-412	192	18	of	of	ADP
easat-412	192	19	0.263	0.263	NUM
easat-412	192	20	,	,	PUNCT
easat-412	192	21	t	t	PROPN
easat-412	192	22	=	=	PUNCT
easat-412	192	23	10.567	10.567	NUM
easat-412	192	24	,	,	PUNCT
easat-412	192	25	and	and	CCONJ
easat-412	192	26	p	p	X
easat-412	192	27	=	=	NOUN
easat-412	192	28	0.000	0.000	NUM
easat-412	192	29	.	.	PUNCT
easat-412	193	1	strategic	strategic	ADJ
easat-412	193	2	risk	risk	NOUN
easat-412	193	3	is	be	AUX
easat-412	193	4	notably	notably	ADV
easat-412	193	5	linked	link	VERB
easat-412	193	6	to	to	ADP
easat-412	193	7	financial	financial	ADJ
easat-412	193	8	performance	performance	NOUN
easat-412	193	9	at	at	ADP
easat-412	193	10	a	a	DET
easat-412	193	11	significance	significance	NOUN
easat-412	193	12	level	level	NOUN
easat-412	193	13	of	of	ADP
easat-412	193	14	p	p	NOUN
easat-412	193	15	<	<	X
easat-412	193	16	0.05	0.05	NUM
easat-412	193	17	.	.	PUNCT
easat-412	194	1	this	this	DET
easat-412	194	2	finding	finding	NOUN
easat-412	194	3	aligns	align	VERB
easat-412	194	4	with	with	ADP
easat-412	194	5	the	the	DET
easat-412	194	6	findings	finding	NOUN
easat-412	194	7	of	of	ADP
easat-412	194	8	lim	lim	PROPN
easat-412	194	9	and	and	CCONJ
easat-412	194	10	mccann	mccann	PROPN
easat-412	195	1	[	[	X
easat-412	195	2	40	40	NUM
easat-412	195	3	]	]	PUNCT
easat-412	195	4	,	,	PUNCT
easat-412	195	5	demonstrating	demonstrate	VERB
easat-412	195	6	that	that	SCONJ
easat-412	195	7	the	the	DET
easat-412	195	8	previous	previous	ADJ
easat-412	195	9	values	value	NOUN
easat-412	195	10	of	of	ADP
easat-412	195	11	director	director	NOUN
easat-412	195	12	stock	stock	NOUN
easat-412	195	13	option	option	NOUN
easat-412	195	14	grants	grant	NOUN
easat-412	195	15	would	would	AUX
easat-412	195	16	elevate	elevate	VERB
easat-412	195	17	the	the	DET
easat-412	195	18	intensity	intensity	NOUN
easat-412	195	19	of	of	ADP
easat-412	195	20	strategic	strategic	ADJ
easat-412	195	21	risk	risk	NOUN
easat-412	195	22	-	-	PUNCT
easat-412	195	23	taking	taking	NOUN
easat-412	195	24	.	.	PUNCT
easat-412	196	1	on	on	ADP
easat-412	196	2	the	the	DET
easat-412	196	3	other	other	ADJ
easat-412	196	4	hand	hand	NOUN
easat-412	196	5	,	,	PUNCT
easat-412	196	6	this	this	PRON
easat-412	196	7	is	be	AUX
easat-412	196	8	not	not	PART
easat-412	196	9	consistent	consistent	ADJ
easat-412	196	10	with	with	ADP
easat-412	196	11	the	the	DET
easat-412	196	12	finding	finding	NOUN
easat-412	196	13	by	by	ADP
easat-412	196	14	singh	singh	PROPN
easat-412	196	15	and	and	CCONJ
easat-412	196	16	hong	hong	PROPN
easat-412	197	1	[	[	X
easat-412	197	2	24	24	NUM
easat-412	197	3	]	]	PUNCT
easat-412	197	4	,	,	PUNCT
easat-412	197	5	which	which	PRON
easat-412	197	6	showed	show	VERB
easat-412	197	7	that	that	SCONJ
easat-412	197	8	the	the	DET
easat-412	197	9	risk	risk	NOUN
easat-412	197	10	drivers	driver	NOUN
easat-412	197	11	are	be	AUX
easat-412	197	12	discovered	discover	VERB
easat-412	197	13	to	to	PART
easat-412	197	14	be	be	AUX
easat-412	197	15	negatively	negatively	ADV
easat-412	197	16	correlated	correlate	VERB
easat-412	197	17	with	with	ADP
easat-412	197	18	the	the	DET
easat-412	197	19	financial	financial	ADJ
easat-412	197	20	success	success	NOUN
easat-412	197	21	of	of	ADP
easat-412	197	22	firms	firm	NOUN
easat-412	197	23	,	,	PUNCT
easat-412	197	24	which	which	PRON
easat-412	197	25	is	be	AUX
easat-412	197	26	a	a	DET
easat-412	197	27	significant	significant	ADJ
easat-412	197	28	concrete	concrete	ADJ
easat-412	197	29	effect	effect	NOUN
easat-412	197	30	of	of	ADP
easat-412	197	31	strategic	strategic	ADJ
easat-412	197	32	practices	practice	NOUN
easat-412	197	33	across	across	ADP
easat-412	197	34	the	the	DET
easat-412	197	35	supply	supply	NOUN
easat-412	197	36	chain	chain	NOUN
easat-412	197	37	network	network	NOUN
easat-412	197	38	.	.	PUNCT
easat-412	198	1	based	base	VERB
easat-412	198	2	on	on	ADP
easat-412	198	3	agency	agency	NOUN
easat-412	198	4	theory	theory	NOUN
easat-412	198	5	,	,	PUNCT
easat-412	198	6	this	this	PRON
easat-412	198	7	can	can	AUX
easat-412	198	8	also	also	ADV
easat-412	198	9	reduce	reduce	VERB
easat-412	198	10	asymmetry	asymmetry	NOUN
easat-412	198	11	in	in	ADP
easat-412	198	12	information	information	NOUN
easat-412	198	13	and	and	CCONJ
easat-412	198	14	agency	agency	NOUN
easat-412	198	15	costs	cost	NOUN
easat-412	198	16	in	in	ADP
easat-412	198	17	organizations	organization	NOUN
easat-412	198	18	,	,	PUNCT
easat-412	198	19	as	as	SCONJ
easat-412	198	20	strategic	strategic	ADJ
easat-412	198	21	risk	risk	NOUN
easat-412	198	22	also	also	ADV
easat-412	198	23	significantly	significantly	ADV
easat-412	198	24	influences	influence	VERB
easat-412	198	25	financial	financial	ADJ
easat-412	198	26	performance	performance	NOUN
easat-412	198	27	.	.	PUNCT
easat-412	199	1	thus	thus	ADV
easat-412	199	2	,	,	PUNCT
easat-412	199	3	h1	h1	PROPN
easat-412	199	4	is	be	AUX
easat-412	199	5	supported	support	VERB
easat-412	199	6	.	.	PUNCT
easat-412	200	1	the	the	DET
easat-412	200	2	analysis	analysis	NOUN
easat-412	200	3	of	of	ADP
easat-412	200	4	operational	operational	ADJ
easat-412	200	5	risk	risk	NOUN
easat-412	200	6	reveals	reveal	VERB
easat-412	200	7	a	a	DET
easat-412	200	8	significant	significant	ADJ
easat-412	200	9	and	and	CCONJ
easat-412	200	10	positive	positive	ADJ
easat-412	200	11	relationship	relationship	NOUN
easat-412	200	12	with	with	ADP
easat-412	200	13	financial	financial	ADJ
easat-412	200	14	performance	performance	NOUN
easat-412	200	15	,	,	PUNCT
easat-412	200	16	with	with	ADP
easat-412	200	17	a	a	DET
easat-412	200	18	coefficient	coefficient	NOUN
easat-412	200	19	of	of	ADP
easat-412	200	20	7.118e-5	7.118e-5	NUM
easat-412	200	21	,	,	PUNCT
easat-412	200	22	t	t	PROPN
easat-412	200	23	=	=	PUNCT
easat-412	200	24	6.194	6.194	NUM
easat-412	200	25	,	,	PUNCT
easat-412	200	26	p	p	X
easat-412	200	27	<	<	X
easat-412	200	28	0.05	0.05	NUM
easat-412	200	29	.	.	PUNCT
easat-412	201	1	this	this	DET
easat-412	201	2	finding	finding	NOUN
easat-412	201	3	aligns	align	VERB
easat-412	201	4	with	with	ADP
easat-412	201	5	the	the	DET
easat-412	201	6	findings	finding	NOUN
easat-412	201	7	of	of	ADP
easat-412	201	8	fadun	fadun	PROPN
easat-412	201	9	and	and	CCONJ
easat-412	201	10	oye	oye	PROPN
easat-412	202	1	[	[	X
easat-412	202	2	30	30	NUM
easat-412	202	3	]	]	PUNCT
easat-412	202	4	,	,	PUNCT
easat-412	202	5	who	who	PRON
easat-412	202	6	demonstrated	demonstrate	VERB
easat-412	202	7	a	a	DET
easat-412	202	8	positive	positive	ADJ
easat-412	202	9	and	and	CCONJ
easat-412	202	10	significant	significant	ADJ
easat-412	202	11	correlation	correlation	NOUN
easat-412	202	12	between	between	ADP
easat-412	202	13	operational	operational	ADJ
easat-412	202	14	risk	risk	NOUN
easat-412	202	15	and	and	CCONJ
easat-412	202	16	firm	firm	ADJ
easat-412	202	17	performance	performance	NOUN
easat-412	202	18	,	,	PUNCT
easat-412	202	19	measured	measure	VERB
easat-412	202	20	by	by	ADP
easat-412	202	21	return	return	NOUN
easat-412	202	22	on	on	ADP
easat-412	202	23	equity	equity	NOUN
easat-412	202	24	(	(	PUNCT
easat-412	202	25	roe	roe	PROPN
easat-412	202	26	)	)	PUNCT
easat-412	202	27	and	and	CCONJ
easat-412	202	28	return	return	VERB
easat-412	202	29	on	on	ADP
easat-412	202	30	assets	asset	NOUN
easat-412	202	31	(	(	PUNCT
easat-412	202	32	roa	roa	PROPN
easat-412	202	33	)	)	PUNCT
easat-412	202	34	.	.	PUNCT
easat-412	203	1	the	the	DET
easat-412	203	2	results	result	NOUN
easat-412	203	3	suggest	suggest	VERB
easat-412	203	4	that	that	SCONJ
easat-412	203	5	higher	high	ADJ
easat-412	203	6	operational	operational	ADJ
easat-412	203	7	risk	risk	NOUN
easat-412	203	8	is	be	AUX
easat-412	203	9	associated	associate	VERB
easat-412	203	10	with	with	ADP
easat-412	203	11	better	well	ADJ
easat-412	203	12	bank	bank	NOUN
easat-412	203	13	performance	performance	NOUN
easat-412	203	14	,	,	PUNCT
easat-412	203	15	supporting	support	VERB
easat-412	203	16	h2	h2	NOUN
easat-412	203	17	.	.	PUNCT
easat-412	204	1	moving	move	VERB
easat-412	204	2	on	on	ADP
easat-412	204	3	to	to	ADP
easat-412	204	4	reporting	report	VERB
easat-412	204	5	risk	risk	NOUN
easat-412	204	6	's	's	PART
easat-412	204	7	impact	impact	NOUN
easat-412	204	8	on	on	ADP
easat-412	204	9	financial	financial	ADJ
easat-412	204	10	performance	performance	NOUN
easat-412	204	11	,	,	PUNCT
easat-412	204	12	the	the	DET
easat-412	204	13	results	result	NOUN
easat-412	204	14	show	show	VERB
easat-412	204	15	a	a	DET
easat-412	204	16	significant	significant	ADJ
easat-412	204	17	and	and	CCONJ
easat-412	204	18	positive	positive	ADJ
easat-412	204	19	relationship	relationship	NOUN
easat-412	204	20	,	,	PUNCT
easat-412	204	21	with	with	ADP
easat-412	204	22	a	a	DET
easat-412	204	23	coefficient	coefficient	NOUN
easat-412	204	24	of	of	ADP
easat-412	204	25	0.407	0.407	NUM
easat-412	204	26	,	,	PUNCT
easat-412	204	27	t	t	PROPN
easat-412	204	28	=	=	SYM
easat-412	204	29	2.709	2.709	NUM
easat-412	204	30	,	,	PUNCT
easat-412	204	31	p	p	X
easat-412	204	32	<	<	X
easat-412	204	33	0.05	0.05	NUM
easat-412	204	34	.	.	PUNCT
easat-412	205	1	this	this	DET
easat-412	205	2	outcome	outcome	NOUN
easat-412	205	3	is	be	AUX
easat-412	205	4	in	in	ADP
easat-412	205	5	line	line	NOUN
easat-412	205	6	with	with	ADP
easat-412	205	7	the	the	DET
easat-412	205	8	findings	finding	NOUN
easat-412	205	9	of	of	ADP
easat-412	205	10	halim	halim	PROPN
easat-412	205	11	,	,	PUNCT
easat-412	205	12	et	et	PROPN
easat-412	205	13	al	al	PROPN
easat-412	205	14	.	.	PUNCT
easat-412	206	1	[	[	X
easat-412	206	2	33	33	NUM
easat-412	206	3	]	]	PUNCT
easat-412	206	4	,	,	PUNCT
easat-412	206	5	indicating	indicate	VERB
easat-412	206	6	a	a	DET
easat-412	206	7	positive	positive	ADJ
easat-412	206	8	correlation	correlation	NOUN
easat-412	206	9	between	between	ADP
easat-412	206	10	the	the	DET
easat-412	206	11	quality	quality	NOUN
easat-412	206	12	of	of	ADP
easat-412	206	13	reporting	reporting	NOUN
easat-412	206	14	and	and	CCONJ
easat-412	206	15	financial	financial	ADJ
easat-412	206	16	performance	performance	NOUN
easat-412	206	17	.	.	PUNCT
easat-412	207	1	therefore	therefore	ADV
easat-412	207	2	,	,	PUNCT
easat-412	207	3	h3	h3	NOUN
easat-412	207	4	is	be	AUX
easat-412	207	5	supported	support	VERB
easat-412	207	6	.	.	PUNCT
easat-412	208	1	in	in	ADP
easat-412	208	2	contrast	contrast	NOUN
easat-412	208	3	,	,	PUNCT
easat-412	208	4	the	the	DET
easat-412	208	5	analysis	analysis	NOUN
easat-412	208	6	of	of	ADP
easat-412	208	7	compliance	compliance	NOUN
easat-412	208	8	risk	risk	NOUN
easat-412	208	9	in	in	ADP
easat-412	208	10	relation	relation	NOUN
easat-412	208	11	to	to	ADP
easat-412	208	12	financial	financial	ADJ
easat-412	208	13	performance	performance	NOUN
easat-412	208	14	yields	yield	VERB
easat-412	208	15	a	a	DET
easat-412	208	16	negatively	negatively	ADV
easat-412	208	17	significant	significant	ADJ
easat-412	208	18	result	result	NOUN
easat-412	208	19	,	,	PUNCT
easat-412	208	20	with	with	ADP
easat-412	208	21	a	a	DET
easat-412	208	22	coefficient	coefficient	NOUN
easat-412	208	23	of	of	ADP
easat-412	208	24	-6.014	-6.014	PROPN
easat-412	208	25	,	,	PUNCT
easat-412	208	26	t	t	NOUN
easat-412	208	27	=	=	PUNCT
easat-412	209	1	-5.106	-5.106	NOUN
easat-412	209	2	,	,	PUNCT
easat-412	209	3	p	p	X
easat-412	209	4	<	<	X
easat-412	209	5	0.05	0.05	NUM
easat-412	209	6	.	.	PUNCT
easat-412	210	1	this	this	DET
easat-412	210	2	outcome	outcome	NOUN
easat-412	210	3	is	be	AUX
easat-412	210	4	consistent	consistent	ADJ
easat-412	210	5	with	with	ADP
easat-412	210	6	the	the	DET
easat-412	210	7	findings	finding	NOUN
easat-412	210	8	of	of	ADP
easat-412	210	9	atan	atan	NOUN
easat-412	210	10	,	,	PUNCT
easat-412	210	11	et	et	PROPN
easat-412	210	12	al	al	PROPN
easat-412	210	13	.	.	PUNCT
easat-412	211	1	[	[	X
easat-412	211	2	9	9	NUM
easat-412	211	3	]	]	PUNCT
easat-412	211	4	,	,	PUNCT
easat-412	211	5	suggesting	suggest	VERB
easat-412	211	6	that	that	SCONJ
easat-412	211	7	adherence	adherence	NOUN
easat-412	211	8	to	to	ADP
easat-412	211	9	standards	standard	NOUN
easat-412	211	10	and	and	CCONJ
easat-412	211	11	guidelines	guideline	NOUN
easat-412	211	12	has	have	VERB
easat-412	211	13	an	an	DET
easat-412	211	14	impact	impact	NOUN
easat-412	211	15	on	on	ADP
easat-412	211	16	firm	firm	ADJ
easat-412	211	17	performance	performance	NOUN
easat-412	211	18	.	.	PUNCT
easat-412	212	1	consequently	consequently	ADV
easat-412	212	2	,	,	PUNCT
easat-412	212	3	h4	h4	PROPN
easat-412	212	4	is	be	AUX
easat-412	212	5	also	also	ADV
easat-412	212	6	supported	support	VERB
easat-412	212	7	.	.	PUNCT
easat-412	213	1	table	table	NOUN
easat-412	213	2	6	6	NUM
easat-412	213	3	.	.	PUNCT
easat-412	214	1	multiple	multiple	ADJ
easat-412	214	2	regression	regression	NOUN
easat-412	214	3	.	.	PUNCT
easat-412	215	1	model	model	PROPN
easat-412	215	2	dv	dv	PROPN
easat-412	215	3	:	:	PUNCT
easat-412	215	4	firm	firm	ADJ
easat-412	215	5	performance	performance	NOUN
easat-412	215	6	r	r	NOUN
easat-412	215	7	0.667	0.667	NUM
easat-412	215	8	r2	r2	NOUN
easat-412	215	9	0.445	0.445	NUM
easat-412	215	10	adjusted	adjust	VERB
easat-412	215	11	r2	r2	NOUN
easat-412	215	12	0.442	0.442	NUM
easat-412	215	13	f	f	X
easat-412	215	14	-	-	PUNCT
easat-412	215	15	statistic	statistic	ADJ
easat-412	215	16	(	(	PUNCT
easat-412	215	17	p	p	NOUN
easat-412	215	18	-	-	PUNCT
easat-412	215	19	value	value	NOUN
easat-412	215	20	)	)	PUNCT
easat-412	215	21	161.701	161.701	NUM
easat-412	215	22	model	model	NOUN
easat-412	215	23	sig	sig	PROPN
easat-412	215	24	.	.	PUNCT
easat-412	216	1	0.001	0.001	NUM
easat-412	216	2	*	*	PUNCT
easat-412	216	3	*	*	PUNCT
easat-412	216	4	*	*	PUNCT
easat-412	216	5	independent	independent	ADJ
easat-412	216	6	variables	variable	NOUN
easat-412	216	7	β	β	PROPN
easat-412	216	8	t	t	PROPN
easat-412	216	9	sig	sig	PROPN
easat-412	216	10	.	.	PUNCT
easat-412	217	1	constant	constant	ADJ
easat-412	217	2	5.486	5.486	NUM
easat-412	217	3	72.823	72.823	NUM
easat-412	217	4	0.000	0.000	NUM
easat-412	217	5	strategy	strategy	NOUN
easat-412	217	6	0.263	0.263	NUM
easat-412	217	7	10.567	10.567	NUM
easat-412	217	8	0.000	0.000	NUM
easat-412	217	9	*	*	PUNCT
easat-412	217	10	*	*	PUNCT
easat-412	217	11	*	*	PUNCT
easat-412	217	12	operation	operation	NOUN
easat-412	217	13	7.118e-5	7.118e-5	NUM
easat-412	217	14	6.194	6.194	NUM
easat-412	217	15	0.000	0.000	NUM
easat-412	217	16	*	*	PUNCT
easat-412	217	17	*	*	AUX
easat-412	217	18	*	*	AUX
easat-412	217	19	reporting	report	VERB
easat-412	217	20	0.407	0.407	NUM
easat-412	217	21	2.709	2.709	NUM
easat-412	217	22	0.007	0.007	NUM
easat-412	217	23	*	*	PUNCT
easat-412	217	24	*	*	PUNCT
easat-412	217	25	compliance	compliance	NOUN
easat-412	217	26	-6.014	-6.014	NOUN
easat-412	218	1	-5.106	-5.106	NOUN
easat-412	219	1	0.000	0.000	NUM
easat-412	219	2	*	*	PUNCT
easat-412	219	3	*	*	PUNCT
easat-412	219	4	*	*	PUNCT
easat-412	219	5	leverage	leverage	NOUN
easat-412	219	6	0.005	0.005	NUM
easat-412	219	7	1.803	1.803	NUM
easat-412	219	8	0.072	0.072	NUM
easat-412	219	9	*	*	PUNCT
easat-412	219	10	company	company	NOUN
easat-412	219	11	size	size	NOUN
easat-412	219	12	2.225e-8	2.225e-8	NUM
easat-412	219	13	18.496	18.496	NUM
easat-412	219	14	0.000	0.000	NUM
easat-412	219	15	*	*	PUNCT
easat-412	219	16	*	*	PUNCT
easat-412	219	17	*	*	PUNCT
easat-412	219	18	note	note	NOUN
easat-412	219	19	:	:	PUNCT
easat-412	219	20	t	t	PROPN
easat-412	219	21	statistics	statistic	NOUN
easat-412	219	22	in	in	ADP
easat-412	219	23	parentheses	parenthesis	NOUN
easat-412	219	24	,	,	PUNCT
easat-412	219	25	*	*	PUNCT
easat-412	219	26	p<0.10	p<0.10	ADJ
easat-412	219	27	,	,	PUNCT
easat-412	219	28	*	*	PUNCT
easat-412	219	29	*	*	NOUN
easat-412	219	30	p<0.05	p<0.05	NOUN
easat-412	219	31	,	,	PUNCT
easat-412	219	32	*	*	PUNCT
easat-412	219	33	*	*	PUNCT
easat-412	219	34	*	*	PUNCT
easat-412	219	35	p<0.001	p<0.001	X
easat-412	219	36	.	.	PUNCT
easat-412	220	1	5	5	X
easat-412	220	2	.	.	X
easat-412	220	3	conclusion	conclusion	NOUN
easat-412	220	4	this	this	DET
easat-412	220	5	study	study	NOUN
easat-412	220	6	seeks	seek	VERB
easat-412	220	7	to	to	PART
easat-412	220	8	assess	assess	VERB
easat-412	220	9	the	the	DET
easat-412	220	10	impact	impact	NOUN
easat-412	220	11	of	of	ADP
easat-412	220	12	effective	effective	ADJ
easat-412	220	13	risk	risk	NOUN
easat-412	220	14	management	management	NOUN
easat-412	220	15	on	on	ADP
easat-412	220	16	the	the	DET
easat-412	220	17	financial	financial	ADJ
easat-412	220	18	performance	performance	NOUN
easat-412	220	19	of	of	ADP
easat-412	220	20	publicly	publicly	ADV
easat-412	220	21	listed	list	VERB
easat-412	220	22	companies	company	NOUN
easat-412	220	23	in	in	ADP
easat-412	220	24	malaysia	malaysia	PROPN
easat-412	220	25	.	.	PUNCT
easat-412	221	1	utilizing	utilize	VERB
easat-412	221	2	panel	panel	NOUN
easat-412	221	3	data	datum	NOUN
easat-412	221	4	analysis	analysis	NOUN
easat-412	221	5	,	,	PUNCT
easat-412	221	6	financial	financial	ADJ
easat-412	221	7	information	information	NOUN
easat-412	221	8	is	be	AUX
easat-412	221	9	extracted	extract	VERB
easat-412	221	10	21	21	NUM
easat-412	221	11	edelweiss	edelweiss	PROPN
easat-412	221	12	applied	apply	VERB
easat-412	221	13	science	science	NOUN
easat-412	221	14	and	and	CCONJ
easat-412	221	15	technology	technology	NOUN
easat-412	221	16	issn	issn	PROPN
easat-412	221	17	:	:	PUNCT
easat-412	221	18	2576	2576	NUM
easat-412	221	19	-	-	SYM
easat-412	221	20	8484	8484	NUM
easat-412	221	21	vol	vol	NOUN
easat-412	221	22	.	.	PROPN
easat-412	222	1	8	8	NUM
easat-412	222	2	,	,	PUNCT
easat-412	222	3	no	no	INTJ
easat-412	222	4	.	.	NOUN
easat-412	222	5	1	1	NUM
easat-412	222	6	:	:	SYM
easat-412	222	7	13	13	NUM
easat-412	222	8	-	-	SYM
easat-412	222	9	23	23	NUM
easat-412	222	10	,	,	PUNCT
easat-412	222	11	2024	2024	NUM
easat-412	222	12	doi	doi	NOUN
easat-412	222	13	:	:	PUNCT
easat-412	222	14	10.55214/25768484.v8i1.412	10.55214/25768484.v8i1.412	NUM
easat-412	222	15	©	©	PROPN
easat-412	222	16	2024	2024	NUM
easat-412	222	17	by	by	ADP
easat-412	222	18	the	the	DET
easat-412	222	19	authors	author	NOUN
easat-412	222	20	;	;	PUNCT
easat-412	222	21	licensee	licensee	PROPN
easat-412	222	22	learning	learning	NOUN
easat-412	222	23	gate	gate	NOUN
easat-412	222	24	from	from	ADP
easat-412	222	25	the	the	DET
easat-412	222	26	thomson	thomson	NOUN
easat-412	222	27	reuters	reuters	PROPN
easat-412	222	28	datastream	datastream	VERB
easat-412	222	29	over	over	ADP
easat-412	222	30	a	a	DET
easat-412	222	31	four	four	NUM
easat-412	222	32	-	-	PUNCT
easat-412	222	33	year	year	NOUN
easat-412	222	34	period	period	NOUN
easat-412	222	35	(	(	PUNCT
easat-412	222	36	2018–2021	2018–2021	NUM
easat-412	222	37	)	)	PUNCT
easat-412	222	38	for	for	ADP
easat-412	222	39	304	304	NUM
easat-412	222	40	companies	company	NOUN
easat-412	222	41	listed	list	VERB
easat-412	222	42	on	on	ADP
easat-412	222	43	bursa	bursa	PROPN
easat-412	222	44	malaysia	malaysia	PROPN
easat-412	222	45	,	,	PUNCT
easat-412	222	46	resulting	result	VERB
easat-412	222	47	in	in	ADP
easat-412	222	48	1216	1216	NUM
easat-412	222	49	year	year	NOUN
easat-412	222	50	-	-	PUNCT
easat-412	222	51	observations	observation	NOUN
easat-412	222	52	.	.	PUNCT
easat-412	223	1	the	the	DET
easat-412	223	2	effectiveness	effectiveness	NOUN
easat-412	223	3	of	of	ADP
easat-412	223	4	risk	risk	NOUN
easat-412	223	5	management	management	NOUN
easat-412	223	6	is	be	AUX
easat-412	223	7	gauged	gauge	VERB
easat-412	223	8	by	by	ADP
easat-412	223	9	achieving	achieve	VERB
easat-412	223	10	the	the	DET
easat-412	223	11	objectives	objective	NOUN
easat-412	223	12	associated	associate	VERB
easat-412	223	13	with	with	ADP
easat-412	223	14	the	the	DET
easat-412	223	15	four	four	NUM
easat-412	223	16	risk	risk	NOUN
easat-412	223	17	categories	category	NOUN
easat-412	223	18	outlined	outline	VERB
easat-412	223	19	by	by	ADP
easat-412	223	20	coso	coso	NOUN
easat-412	223	21	[	[	X
easat-412	223	22	11	11	NUM
easat-412	223	23	]	]	SYM
easat-412	223	24	,	,	PUNCT
easat-412	223	25	namely	namely	ADV
easat-412	223	26	strategy	strategy	NOUN
easat-412	223	27	,	,	PUNCT
easat-412	223	28	operational	operational	ADJ
easat-412	223	29	,	,	PUNCT
easat-412	223	30	reporting	reporting	NOUN
easat-412	223	31	,	,	PUNCT
easat-412	223	32	and	and	CCONJ
easat-412	223	33	compliance	compliance	NOUN
easat-412	223	34	risks	risk	NOUN
easat-412	223	35	.	.	PUNCT
easat-412	224	1	the	the	DET
easat-412	224	2	findings	finding	NOUN
easat-412	224	3	of	of	ADP
easat-412	224	4	this	this	DET
easat-412	224	5	study	study	NOUN
easat-412	224	6	illustrate	illustrate	VERB
easat-412	224	7	that	that	SCONJ
easat-412	224	8	effective	effective	ADJ
easat-412	224	9	risk	risk	NOUN
easat-412	224	10	management	management	NOUN
easat-412	224	11	,	,	PUNCT
easat-412	224	12	particularly	particularly	ADV
easat-412	224	13	in	in	ADP
easat-412	224	14	terms	term	NOUN
easat-412	224	15	of	of	ADP
easat-412	224	16	addressing	address	VERB
easat-412	224	17	risks	risk	NOUN
easat-412	224	18	and	and	CCONJ
easat-412	224	19	adverse	adverse	ADJ
easat-412	224	20	events	event	NOUN
easat-412	224	21	,	,	PUNCT
easat-412	224	22	has	have	VERB
easat-412	224	23	a	a	DET
easat-412	224	24	discernible	discernible	ADJ
easat-412	224	25	influence	influence	NOUN
easat-412	224	26	on	on	ADP
easat-412	224	27	firm	firm	ADJ
easat-412	224	28	performance	performance	NOUN
easat-412	224	29	.	.	PUNCT
easat-412	225	1	such	such	ADJ
easat-412	225	2	insights	insight	NOUN
easat-412	225	3	can	can	AUX
easat-412	225	4	prove	prove	VERB
easat-412	225	5	valuable	valuable	ADJ
easat-412	225	6	for	for	ADP
easat-412	225	7	shareholders	shareholder	NOUN
easat-412	225	8	in	in	ADP
easat-412	225	9	their	their	PRON
easat-412	225	10	investment	investment	NOUN
easat-412	225	11	decisionmaking	decisionmaking	NOUN
easat-412	225	12	.	.	PUNCT
easat-412	226	1	this	this	PRON
easat-412	226	2	aligns	align	VERB
easat-412	226	3	with	with	ADP
easat-412	226	4	the	the	DET
easat-412	226	5	requirements	requirement	NOUN
easat-412	226	6	of	of	ADP
easat-412	226	7	the	the	DET
easat-412	226	8	financial	financial	ADJ
easat-412	226	9	reporting	reporting	NOUN
easat-412	226	10	act	act	NOUN
easat-412	226	11	of	of	ADP
easat-412	226	12	1997	1997	NUM
easat-412	226	13	and	and	CCONJ
easat-412	226	14	bursa	bursa	PROPN
easat-412	226	15	malaysia	malaysia	NOUN
easat-412	226	16	listing	list	VERB
easat-412	226	17	regulations	regulation	NOUN
easat-412	226	18	,	,	PUNCT
easat-412	226	19	which	which	PRON
easat-412	226	20	mandate	mandate	VERB
easat-412	226	21	companies	company	NOUN
easat-412	226	22	to	to	PART
easat-412	226	23	disclose	disclose	VERB
easat-412	226	24	their	their	PRON
easat-412	226	25	financial	financial	ADJ
easat-412	226	26	status	status	NOUN
easat-412	226	27	,	,	PUNCT
easat-412	226	28	management	management	NOUN
easat-412	226	29	,	,	PUNCT
easat-412	226	30	and	and	CCONJ
easat-412	226	31	operations	operation	NOUN
easat-412	226	32	.	.	PUNCT
easat-412	227	1	this	this	DET
easat-412	227	2	disclosure	disclosure	NOUN
easat-412	227	3	enables	enable	VERB
easat-412	227	4	shareholders	shareholder	NOUN
easat-412	227	5	and	and	CCONJ
easat-412	227	6	investors	investor	NOUN
easat-412	227	7	to	to	PART
easat-412	227	8	assess	assess	VERB
easat-412	227	9	the	the	DET
easat-412	227	10	company	company	NOUN
easat-412	227	11	's	's	PART
easat-412	227	12	performance	performance	NOUN
easat-412	227	13	during	during	ADP
easat-412	227	14	the	the	DET
easat-412	227	15	financial	financial	ADJ
easat-412	227	16	period	period	NOUN
easat-412	227	17	.	.	PUNCT
easat-412	228	1	this	this	DET
easat-412	228	2	study	study	NOUN
easat-412	228	3	offers	offer	VERB
easat-412	228	4	valuable	valuable	ADJ
easat-412	228	5	empirical	empirical	ADJ
easat-412	228	6	insights	insight	NOUN
easat-412	228	7	into	into	ADP
easat-412	228	8	the	the	DET
easat-412	228	9	impact	impact	NOUN
easat-412	228	10	of	of	ADP
easat-412	228	11	risk	risk	NOUN
easat-412	228	12	management	management	NOUN
easat-412	228	13	on	on	ADP
easat-412	228	14	the	the	DET
easat-412	228	15	financial	financial	ADJ
easat-412	228	16	performance	performance	NOUN
easat-412	228	17	of	of	ADP
easat-412	228	18	publicly	publicly	ADV
easat-412	228	19	listed	list	VERB
easat-412	228	20	companies	company	NOUN
easat-412	228	21	in	in	ADP
easat-412	228	22	malaysia	malaysia	PROPN
easat-412	228	23	across	across	ADP
easat-412	228	24	eleven	eleven	NUM
easat-412	228	25	industries	industry	NOUN
easat-412	228	26	,	,	PUNCT
easat-412	228	27	including	include	VERB
easat-412	228	28	construction	construction	NOUN
easat-412	228	29	,	,	PUNCT
easat-412	228	30	consumer	consumer	NOUN
easat-412	228	31	products	product	NOUN
easat-412	228	32	and	and	CCONJ
easat-412	228	33	services	service	NOUN
easat-412	228	34	,	,	PUNCT
easat-412	228	35	energy	energy	NOUN
easat-412	228	36	,	,	PUNCT
easat-412	228	37	healthcare	healthcare	PROPN
easat-412	228	38	,	,	PUNCT
easat-412	228	39	industrial	industrial	ADJ
easat-412	228	40	products	product	NOUN
easat-412	228	41	and	and	CCONJ
easat-412	228	42	services	service	NOUN
easat-412	228	43	,	,	PUNCT
easat-412	228	44	plantations	plantation	NOUN
easat-412	228	45	,	,	PUNCT
easat-412	228	46	property	property	NOUN
easat-412	228	47	,	,	PUNCT
easat-412	228	48	technology	technology	NOUN
easat-412	228	49	,	,	PUNCT
easat-412	228	50	telecommunication	telecommunication	NOUN
easat-412	228	51	and	and	CCONJ
easat-412	228	52	media	medium	NOUN
easat-412	228	53	,	,	PUNCT
easat-412	228	54	transportation	transportation	NOUN
easat-412	228	55	and	and	CCONJ
easat-412	228	56	logistics	logistic	NOUN
easat-412	228	57	,	,	PUNCT
easat-412	228	58	and	and	CCONJ
easat-412	228	59	utilities	utility	NOUN
easat-412	228	60	.	.	PUNCT
easat-412	229	1	the	the	DET
easat-412	229	2	research	research	NOUN
easat-412	229	3	contributes	contribute	VERB
easat-412	229	4	to	to	ADP
easat-412	229	5	enhancing	enhance	VERB
easat-412	229	6	knowledge	knowledge	NOUN
easat-412	229	7	and	and	CCONJ
easat-412	229	8	comprehension	comprehension	NOUN
easat-412	229	9	of	of	ADP
easat-412	229	10	risk	risk	NOUN
easat-412	229	11	management	management	NOUN
easat-412	229	12	practices	practice	NOUN
easat-412	229	13	among	among	ADP
easat-412	229	14	publicly	publicly	ADV
easat-412	229	15	listed	list	VERB
easat-412	229	16	companies	company	NOUN
easat-412	229	17	on	on	ADP
easat-412	229	18	the	the	DET
easat-412	229	19	main	main	ADJ
easat-412	229	20	board	board	NOUN
easat-412	229	21	market	market	NOUN
easat-412	229	22	of	of	ADP
easat-412	229	23	bursa	bursa	PROPN
easat-412	229	24	malaysia	malaysia	PROPN
easat-412	229	25	for	for	ADP
easat-412	229	26	stakeholders	stakeholder	NOUN
easat-412	229	27	and	and	CCONJ
easat-412	229	28	users	user	NOUN
easat-412	229	29	of	of	ADP
easat-412	229	30	accounting	accounting	NOUN
easat-412	229	31	information	information	NOUN
easat-412	229	32	.	.	PUNCT
easat-412	230	1	additionally	additionally	ADV
easat-412	230	2	,	,	PUNCT
easat-412	230	3	it	it	PRON
easat-412	230	4	highlights	highlight	VERB
easat-412	230	5	critical	critical	ADJ
easat-412	230	6	risks	risk	NOUN
easat-412	230	7	that	that	PRON
easat-412	230	8	many	many	ADJ
easat-412	230	9	companies	company	NOUN
easat-412	230	10	may	may	AUX
easat-412	230	11	not	not	PART
easat-412	230	12	effectively	effectively	ADV
easat-412	230	13	manage	manage	VERB
easat-412	230	14	in	in	ADP
easat-412	230	15	a	a	DET
easat-412	230	16	timely	timely	ADJ
easat-412	230	17	manner	manner	NOUN
easat-412	230	18	.	.	PUNCT
easat-412	231	1	however	however	ADV
easat-412	231	2	,	,	PUNCT
easat-412	231	3	certain	certain	ADJ
easat-412	231	4	limitations	limitation	NOUN
easat-412	231	5	exist	exist	VERB
easat-412	231	6	in	in	ADP
easat-412	231	7	this	this	DET
easat-412	231	8	study	study	NOUN
easat-412	231	9	.	.	PUNCT
easat-412	232	1	firstly	firstly	ADV
easat-412	232	2	,	,	PUNCT
easat-412	232	3	the	the	DET
easat-412	232	4	focus	focus	NOUN
easat-412	232	5	is	be	AUX
easat-412	232	6	exclusively	exclusively	ADV
easat-412	232	7	on	on	ADP
easat-412	232	8	publicly	publicly	ADV
easat-412	232	9	listed	list	VERB
easat-412	232	10	companies	company	NOUN
easat-412	232	11	in	in	ADP
easat-412	232	12	malaysia	malaysia	PROPN
easat-412	232	13	on	on	ADP
easat-412	232	14	the	the	DET
easat-412	232	15	main	main	ADJ
easat-412	232	16	board	board	NOUN
easat-412	232	17	of	of	ADP
easat-412	232	18	bursa	bursa	PROPN
easat-412	232	19	malaysia	malaysia	PROPN
easat-412	232	20	.	.	PUNCT
easat-412	233	1	future	future	ADJ
easat-412	233	2	research	research	NOUN
easat-412	233	3	could	could	AUX
easat-412	233	4	broaden	broaden	VERB
easat-412	233	5	its	its	PRON
easat-412	233	6	scope	scope	NOUN
easat-412	233	7	to	to	PART
easat-412	233	8	include	include	VERB
easat-412	233	9	all	all	DET
easat-412	233	10	listed	list	VERB
easat-412	233	11	companies	company	NOUN
easat-412	233	12	across	across	ADP
easat-412	233	13	asean	asean	ADJ
easat-412	233	14	countries	country	NOUN
easat-412	233	15	,	,	PUNCT
easat-412	233	16	providing	provide	VERB
easat-412	233	17	a	a	DET
easat-412	233	18	clearer	clear	ADJ
easat-412	233	19	depiction	depiction	NOUN
easat-412	233	20	of	of	ADP
easat-412	233	21	the	the	DET
easat-412	233	22	impact	impact	NOUN
easat-412	233	23	of	of	ADP
easat-412	233	24	risk	risk	NOUN
easat-412	233	25	management	management	NOUN
easat-412	233	26	practices	practice	NOUN
easat-412	233	27	on	on	ADP
easat-412	233	28	firm	firm	ADJ
easat-412	233	29	performance	performance	NOUN
easat-412	233	30	.	.	PUNCT
easat-412	234	1	furthermore	furthermore	ADV
easat-412	234	2	,	,	PUNCT
easat-412	234	3	the	the	DET
easat-412	234	4	study	study	NOUN
easat-412	234	5	solely	solely	ADV
easat-412	234	6	examines	examine	VERB
easat-412	234	7	selected	select	VERB
easat-412	234	8	risks	risk	NOUN
easat-412	234	9	based	base	VERB
easat-412	234	10	on	on	ADP
easat-412	234	11	coso	coso	NOUN
easat-412	234	12	[	[	X
easat-412	234	13	11	11	NUM
easat-412	234	14	]	]	PUNCT
easat-412	234	15	.	.	PUNCT
easat-412	235	1	to	to	PART
easat-412	235	2	delve	delve	VERB
easat-412	235	3	deeper	deep	ADJ
easat-412	235	4	,	,	PUNCT
easat-412	235	5	other	other	ADJ
easat-412	235	6	types	type	NOUN
easat-412	235	7	of	of	ADP
easat-412	235	8	risks	risk	NOUN
easat-412	235	9	,	,	PUNCT
easat-412	235	10	such	such	ADJ
easat-412	235	11	as	as	ADP
easat-412	235	12	financial	financial	ADJ
easat-412	235	13	risk	risk	NOUN
easat-412	235	14	,	,	PUNCT
easat-412	235	15	reputational	reputational	ADJ
easat-412	235	16	risk	risk	NOUN
easat-412	235	17	,	,	PUNCT
easat-412	235	18	and	and	CCONJ
easat-412	235	19	health	health	NOUN
easat-412	235	20	and	and	CCONJ
easat-412	235	21	safety	safety	NOUN
easat-412	235	22	risk	risk	NOUN
easat-412	235	23	,	,	PUNCT
easat-412	235	24	could	could	AUX
easat-412	235	25	be	be	AUX
easat-412	235	26	explored	explore	VERB
easat-412	235	27	to	to	PART
easat-412	235	28	understand	understand	VERB
easat-412	235	29	their	their	PRON
easat-412	235	30	influence	influence	NOUN
easat-412	235	31	on	on	ADP
easat-412	235	32	firm	firm	ADJ
easat-412	235	33	performance	performance	NOUN
easat-412	235	34	in	in	ADP
easat-412	235	35	developing	develop	VERB
easat-412	235	36	countries	country	NOUN
easat-412	235	37	.	.	PUNCT
easat-412	236	1	this	this	DET
easat-412	236	2	broader	broad	ADJ
easat-412	236	3	investigation	investigation	NOUN
easat-412	236	4	aims	aim	VERB
easat-412	236	5	to	to	PART
easat-412	236	6	uncover	uncover	VERB
easat-412	236	7	and	and	CCONJ
easat-412	236	8	comprehend	comprehend	VERB
easat-412	236	9	significant	significant	ADJ
easat-412	236	10	risks	risk	NOUN
easat-412	236	11	influencing	influence	VERB
easat-412	236	12	firm	firm	ADJ
easat-412	236	13	performance	performance	NOUN
easat-412	236	14	in	in	ADP
easat-412	236	15	emerging	emerge	VERB
easat-412	236	16	countries	country	NOUN
easat-412	236	17	.	.	PUNCT
easat-412	237	1	funding	funding	NOUN
easat-412	237	2	:	:	PUNCT
easat-412	237	3	this	this	DET
easat-412	237	4	research	research	NOUN
easat-412	237	5	is	be	AUX
easat-412	237	6	supported	support	VERB
easat-412	237	7	by	by	ADP
easat-412	237	8	the	the	DET
easat-412	237	9	fundamental	fundamental	ADJ
easat-412	237	10	research	research	NOUN
easat-412	237	11	grant	grant	NOUN
easat-412	237	12	scheme	scheme	NOUN
easat-412	237	13	by	by	ADP
easat-412	237	14	the	the	DET
easat-412	237	15	ministry	ministry	PROPN
easat-412	237	16	of	of	ADP
easat-412	237	17	higher	high	ADJ
easat-412	237	18	education	education	NOUN
easat-412	237	19	of	of	ADP
easat-412	237	20	malaysia	malaysia	PROPN
easat-412	237	21	(	(	PUNCT
easat-412	237	22	grant	grant	PROPN
easat-412	237	23	number	number	NOUN
easat-412	237	24	:	:	PUNCT
easat-412	237	25	frgs/1/2021	frgs/1/2021	PROPN
easat-412	237	26	/	/	SYM
easat-412	237	27	ss01	ss01	PROPN
easat-412	237	28	/	/	SYM
easat-412	237	29	uitm/01/1	uitm/01/1	PROPN
easat-412	237	30	)	)	PUNCT
easat-412	237	31	.	.	PUNCT
easat-412	238	1	institutional	institutional	ADJ
easat-412	238	2	review	review	PROPN
easat-412	238	3	board	board	NOUN
easat-412	238	4	statement	statement	NOUN
easat-412	238	5	:	:	PUNCT
easat-412	238	6	the	the	DET
easat-412	238	7	ethical	ethical	ADJ
easat-412	238	8	committee	committee	NOUN
easat-412	238	9	of	of	ADP
easat-412	238	10	the	the	DET
easat-412	238	11	universiti	universiti	PROPN
easat-412	238	12	teknologi	teknologi	PROPN
easat-412	238	13	mara	mara	PROPN
easat-412	238	14	,	,	PUNCT
easat-412	238	15	malaysia	malaysia	PROPN
easat-412	238	16	has	have	AUX
easat-412	238	17	granted	grant	VERB
easat-412	238	18	approval	approval	NOUN
easat-412	238	19	for	for	ADP
easat-412	238	20	this	this	DET
easat-412	238	21	study	study	NOUN
easat-412	238	22	on	on	ADP
easat-412	238	23	2	2	NUM
easat-412	238	24	november	november	PROPN
easat-412	238	25	2022	2022	NUM
easat-412	238	26	(	(	PUNCT
easat-412	238	27	ref	ref	NOUN
easat-412	238	28	.	.	PUNCT
easat-412	239	1	no	no	INTJ
easat-412	239	2	.	.	PUNCT
easat-412	239	3	febrc	febrc	PROPN
easat-412	239	4	/	/	SYM
easat-412	239	5	ac/56/2022	ac/56/2022	NOUN
easat-412	239	6	)	)	PUNCT
easat-412	239	7	.	.	PUNCT
easat-412	240	1	transparency	transparency	NOUN
easat-412	240	2	:	:	PUNCT
easat-412	240	3	the	the	DET
easat-412	240	4	authors	author	NOUN
easat-412	240	5	confirm	confirm	VERB
easat-412	240	6	that	that	SCONJ
easat-412	240	7	the	the	DET
easat-412	240	8	manuscript	manuscript	NOUN
easat-412	240	9	is	be	AUX
easat-412	240	10	an	an	DET
easat-412	240	11	honest	honest	ADJ
easat-412	240	12	,	,	PUNCT
easat-412	240	13	accurate	accurate	ADJ
easat-412	240	14	,	,	PUNCT
easat-412	240	15	and	and	CCONJ
easat-412	240	16	transparent	transparent	ADJ
easat-412	240	17	account	account	NOUN
easat-412	240	18	of	of	ADP
easat-412	240	19	t	t	NOUN
easat-412	240	20	he	he	PRON
easat-412	240	21	study	study	VERB
easat-412	240	22	;	;	PUNCT
easat-412	240	23	that	that	SCONJ
easat-412	240	24	no	no	DET
easat-412	240	25	vital	vital	ADJ
easat-412	240	26	features	feature	NOUN
easat-412	240	27	of	of	ADP
easat-412	240	28	the	the	DET
easat-412	240	29	study	study	NOUN
easat-412	240	30	have	have	AUX
easat-412	240	31	been	be	AUX
easat-412	240	32	omitted	omit	VERB
easat-412	240	33	;	;	PUNCT
easat-412	240	34	and	and	CCONJ
easat-412	240	35	that	that	SCONJ
easat-412	240	36	any	any	DET
easat-412	240	37	discrepancies	discrepancy	NOUN
easat-412	240	38	from	from	ADP
easat-412	240	39	the	the	DET
easat-412	240	40	study	study	NOUN
easat-412	240	41	as	as	SCONJ
easat-412	240	42	planned	plan	VERB
easat-412	240	43	have	have	AUX
easat-412	240	44	been	be	AUX
easat-412	240	45	explained	explain	VERB
easat-412	240	46	.	.	PUNCT
easat-412	241	1	this	this	DET
easat-412	241	2	study	study	NOUN
easat-412	241	3	followed	follow	VERB
easat-412	241	4	all	all	DET
easat-412	241	5	ethical	ethical	ADJ
easat-412	241	6	practices	practice	NOUN
easat-412	241	7	during	during	ADP
easat-412	241	8	writing	writing	NOUN
easat-412	241	9	.	.	PUNCT
easat-412	242	1	competing	compete	VERB
easat-412	242	2	interests	interest	NOUN
easat-412	242	3	:	:	PUNCT
easat-412	242	4	the	the	DET
easat-412	242	5	authors	author	NOUN
easat-412	242	6	declare	declare	VERB
easat-412	242	7	that	that	SCONJ
easat-412	242	8	they	they	PRON
easat-412	242	9	have	have	VERB
easat-412	242	10	no	no	DET
easat-412	242	11	competing	compete	VERB
easat-412	242	12	interests	interest	NOUN
easat-412	242	13	.	.	PUNCT
easat-412	243	1	authors	author	NOUN
easat-412	243	2	’	'	PUNCT
easat-412	243	3	contributions	contribution	NOUN
easat-412	243	4	:	:	PUNCT
easat-412	243	5	all	all	DET
easat-412	243	6	authors	author	NOUN
easat-412	243	7	contributed	contribute	VERB
easat-412	243	8	equally	equally	ADV
easat-412	243	9	to	to	ADP
easat-412	243	10	the	the	DET
easat-412	243	11	conception	conception	NOUN
easat-412	243	12	and	and	CCONJ
easat-412	243	13	design	design	NOUN
easat-412	243	14	of	of	ADP
easat-412	243	15	the	the	DET
easat-412	243	16	study	study	NOUN
easat-412	243	17	.	.	PUNCT
easat-412	244	1	all	all	DET
easat-412	244	2	authors	author	NOUN
easat-412	244	3	have	have	AUX
easat-412	244	4	read	read	VERB
easat-412	244	5	and	and	CCONJ
easat-412	244	6	agreed	agree	VERB
easat-412	244	7	to	to	ADP
easat-412	244	8	the	the	DET
easat-412	244	9	published	publish	VERB
easat-412	244	10	version	version	NOUN
easat-412	244	11	of	of	ADP
easat-412	244	12	the	the	DET
easat-412	244	13	manuscript	manuscript	NOUN
easat-412	244	14	.	.	PUNCT
easat-412	245	1	22	22	NUM
easat-412	245	2	edelweiss	edelweiss	PROPN
easat-412	245	3	applied	apply	VERB
easat-412	245	4	science	science	NOUN
easat-412	245	5	and	and	CCONJ
easat-412	245	6	technology	technology	NOUN
easat-412	245	7	issn	issn	PROPN
easat-412	245	8	:	:	PUNCT
easat-412	245	9	2576	2576	NUM
easat-412	245	10	-	-	SYM
easat-412	245	11	8484	8484	NUM
easat-412	245	12	vol	vol	NOUN
easat-412	245	13	.	.	PROPN
easat-412	245	14	8	8	NUM
easat-412	245	15	,	,	PUNCT
easat-412	245	16	no	no	INTJ
easat-412	245	17	.	.	NOUN
easat-412	245	18	1	1	NUM
easat-412	245	19	:	:	SYM
easat-412	245	20	13	13	NUM
easat-412	245	21	-	-	SYM
easat-412	245	22	23	23	NUM
easat-412	245	23	,	,	PUNCT
easat-412	245	24	2024	2024	NUM
easat-412	245	25	doi	doi	NOUN
easat-412	245	26	:	:	PUNCT
easat-412	245	27	10.55214/25768484.v8i1.412	10.55214/25768484.v8i1.412	NUM
easat-412	245	28	©	©	PROPN
easat-412	245	29	2024	2024	NUM
easat-412	245	30	by	by	ADP
easat-412	245	31	the	the	DET
easat-412	245	32	authors	author	NOUN
easat-412	245	33	;	;	PUNCT
easat-412	246	1	licensee	licensee	PROPN
easat-412	246	2	learning	learn	VERB
easat-412	246	3	gate	gate	NOUN
easat-412	246	4	copyright	copyright	NOUN
easat-412	246	5	:	:	PUNCT
easat-412	246	6	©	©	PROPN
easat-412	246	7	2024	2024	NUM
easat-412	246	8	by	by	ADP
easat-412	246	9	the	the	DET
easat-412	246	10	authors	author	NOUN
easat-412	246	11	.	.	PUNCT
easat-412	247	1	this	this	DET
easat-412	247	2	article	article	NOUN
easat-412	247	3	is	be	AUX
easat-412	247	4	an	an	DET
easat-412	247	5	open	open	ADJ
easat-412	247	6	access	access	NOUN
easat-412	247	7	article	article	NOUN
easat-412	247	8	distributed	distribute	VERB
easat-412	247	9	under	under	ADP
easat-412	247	10	the	the	DET
easat-412	247	11	terms	term	NOUN
easat-412	247	12	and	and	CCONJ
easat-412	247	13	conditions	condition	NOUN
easat-412	247	14	of	of	ADP
easat-412	247	15	the	the	DET
easat-412	247	16	creative	creative	ADJ
easat-412	247	17	commons	common	NOUN
easat-412	247	18	attribution	attribution	NOUN
easat-412	247	19	(	(	PUNCT
easat-412	247	20	cc	cc	NOUN
easat-412	247	21	by	by	ADP
easat-412	247	22	)	)	PUNCT
easat-412	247	23	license	license	NOUN
easat-412	247	24	https://creativecommons.org/licenses/by/4.0/.	https://creativecommons.org/licenses/by/4.0/.	NOUN
easat-412	247	25	references	reference	NOUN
easat-412	247	26	[	[	X
easat-412	247	27	1	1	X
easat-412	247	28	]	]	PUNCT
easat-412	247	29	j.	j.	PROPN
easat-412	247	30	e.	e.	PROPN
easat-412	247	31	spillan	spillan	PROPN
easat-412	247	32	,	,	PUNCT
easat-412	247	33	j.	j.	PROPN
easat-412	247	34	a.	a.	PROPN
easat-412	247	35	parnell	parnell	PROPN
easat-412	247	36	,	,	PUNCT
easat-412	247	37	m.	m.	PROPN
easat-412	247	38	a.	a.	PROPN
easat-412	247	39	koseoglu	koseoglu	PROPN
easat-412	247	40	,	,	PUNCT
easat-412	247	41	and	and	CCONJ
easat-412	247	42	e.	e.	PROPN
easat-412	247	43	akdeve	akdeve	PROPN
easat-412	247	44	,	,	PUNCT
easat-412	247	45	"	"	PUNCT
easat-412	247	46	strategic	strategic	ADJ
easat-412	247	47	capabilities	capability	NOUN
easat-412	247	48	,	,	PUNCT
easat-412	247	49	niche	niche	NOUN
easat-412	247	50	strategy	strategy	NOUN
easat-412	247	51	orientation	orientation	NOUN
easat-412	247	52	and	and	CCONJ
easat-412	247	53	performance	performance	NOUN
easat-412	247	54	:	:	PUNCT
easat-412	247	55	a	a	DET
easat-412	247	56	four	four	NUM
easat-412	247	57	-	-	PUNCT
easat-412	247	58	nation	nation	NOUN
easat-412	247	59	assessment	assessment	NOUN
easat-412	247	60	,	,	PUNCT
easat-412	247	61	"	"	PUNCT
easat-412	247	62	international	international	ADJ
easat-412	247	63	journal	journal	NOUN
easat-412	247	64	of	of	ADP
easat-412	247	65	business	business	NOUN
easat-412	247	66	performance	performance	NOUN
easat-412	247	67	management	management	NOUN
easat-412	247	68	,	,	PUNCT
easat-412	247	69	vol	vol	NOUN
easat-412	247	70	.	.	PROPN
easat-412	247	71	19	19	NUM
easat-412	247	72	,	,	PUNCT
easat-412	247	73	no	no	INTJ
easat-412	247	74	.	.	NOUN
easat-412	247	75	4	4	NUM
easat-412	247	76	,	,	PUNCT
easat-412	247	77	pp	pp	ADJ
easat-412	247	78	.	.	PUNCT
easat-412	248	1	427	427	NUM
easat-412	248	2	-	-	SYM
easat-412	248	3	449	449	NUM
easat-412	248	4	,	,	PUNCT
easat-412	248	5	2018	2018	NUM
easat-412	248	6	.	.	PUNCT
easat-412	249	1	https://doi.org/10.1504/ijbpm.2018.10013735	https://doi.org/10.1504/ijbpm.2018.10013735	PROPN
easat-412	250	1	[	[	X
easat-412	250	2	2	2	NUM
easat-412	250	3	]	]	PUNCT
easat-412	250	4	c.	c.	PROPN
easat-412	250	5	florio	florio	PROPN
easat-412	250	6	and	and	CCONJ
easat-412	250	7	g.	g.	PROPN
easat-412	250	8	leoni	leoni	PROPN
easat-412	250	9	,	,	PUNCT
easat-412	250	10	"	"	PUNCT
easat-412	250	11	enterprise	enterprise	NOUN
easat-412	250	12	risk	risk	NOUN
easat-412	250	13	management	management	NOUN
easat-412	250	14	and	and	CCONJ
easat-412	250	15	firm	firm	ADJ
easat-412	250	16	performance	performance	NOUN
easat-412	250	17	:	:	PUNCT
easat-412	250	18	the	the	DET
easat-412	250	19	italian	italian	ADJ
easat-412	250	20	case	case	NOUN
easat-412	250	21	,	,	PUNCT
easat-412	250	22	"	"	PUNCT
easat-412	250	23	the	the	DET
easat-412	250	24	british	british	PROPN
easat-412	250	25	accounting	accounting	PROPN
easat-412	250	26	review	review	PROPN
easat-412	250	27	,	,	PUNCT
easat-412	250	28	vol	vol	NOUN
easat-412	250	29	.	.	PROPN
easat-412	250	30	49	49	NUM
easat-412	250	31	,	,	PUNCT
easat-412	250	32	no	no	INTJ
easat-412	250	33	.	.	NOUN
easat-412	250	34	1	1	NUM
easat-412	250	35	,	,	PUNCT
easat-412	250	36	pp	pp	ADJ
easat-412	250	37	.	.	PUNCT
easat-412	251	1	56	56	NUM
easat-412	251	2	-	-	SYM
easat-412	251	3	74	74	NUM
easat-412	251	4	,	,	PUNCT
easat-412	251	5	2017	2017	NUM
easat-412	251	6	.	.	PUNCT
easat-412	252	1	[	[	X
easat-412	252	2	3	3	X
easat-412	252	3	]	]	X
easat-412	252	4	e.	e.	PROPN
easat-412	252	5	karyani	karyani	PROPN
easat-412	252	6	,	,	PUNCT
easat-412	252	7	s.	s.	PROPN
easat-412	252	8	a.	a.	PROPN
easat-412	252	9	dewo	dewo	PROPN
easat-412	252	10	,	,	PUNCT
easat-412	252	11	b.	b.	PROPN
easat-412	252	12	frensidy	frensidy	NOUN
easat-412	252	13	,	,	PUNCT
easat-412	252	14	and	and	CCONJ
easat-412	252	15	w.	w.	PROPN
easat-412	252	16	santoso	santoso	PROPN
easat-412	252	17	,	,	PUNCT
easat-412	252	18	"	"	PUNCT
easat-412	252	19	role	role	NOUN
easat-412	252	20	of	of	ADP
easat-412	252	21	risk	risk	NOUN
easat-412	252	22	governance	governance	NOUN
easat-412	252	23	in	in	ADP
easat-412	252	24	promoting	promote	VERB
easat-412	252	25	operational	operational	ADJ
easat-412	252	26	risk	risk	NOUN
easat-412	252	27	disclosure	disclosure	NOUN
easat-412	252	28	and	and	CCONJ
easat-412	252	29	performance	performance	NOUN
easat-412	252	30	:	:	PUNCT
easat-412	252	31	an	an	DET
easat-412	252	32	asean-5	asean-5	NUM
easat-412	252	33	banking	banking	NOUN
easat-412	252	34	perspective	perspective	NOUN
easat-412	252	35	,	,	PUNCT
easat-412	252	36	"	"	PUNCT
easat-412	252	37	international	international	ADJ
easat-412	252	38	journal	journal	NOUN
easat-412	252	39	of	of	ADP
easat-412	252	40	business	business	NOUN
easat-412	252	41	and	and	CCONJ
easat-412	252	42	society	society	NOUN
easat-412	252	43	,	,	PUNCT
easat-412	252	44	vol	vol	NOUN
easat-412	252	45	.	.	PROPN
easat-412	252	46	20	20	NUM
easat-412	252	47	,	,	PUNCT
easat-412	252	48	no	no	INTJ
easat-412	252	49	.	.	NOUN
easat-412	252	50	3	3	NUM
easat-412	252	51	,	,	PUNCT
easat-412	252	52	pp	pp	ADJ
easat-412	252	53	.	.	PUNCT
easat-412	253	1	1218	1218	NUM
easat-412	253	2	-	-	SYM
easat-412	253	3	1235	1235	NUM
easat-412	253	4	,	,	PUNCT
easat-412	253	5	2019	2019	NUM
easat-412	253	6	.	.	PUNCT
easat-412	254	1	[	[	X
easat-412	254	2	4	4	NUM
easat-412	254	3	]	]	X
easat-412	254	4	f.	f.	PROPN
easat-412	254	5	rimin	rimin	PROPN
easat-412	254	6	,	,	PUNCT
easat-412	254	7	i.	i.	PROPN
easat-412	254	8	bujang	bujang	PROPN
easat-412	254	9	,	,	PUNCT
easat-412	254	10	a.	a.	PROPN
easat-412	254	11	wong	wong	PROPN
easat-412	254	12	su	su	PROPN
easat-412	254	13	chu	chu	PROPN
easat-412	254	14	,	,	PUNCT
easat-412	254	15	and	and	CCONJ
easat-412	254	16	j.	j.	PROPN
easat-412	254	17	said	say	VERB
easat-412	254	18	,	,	PUNCT
easat-412	254	19	"	"	PUNCT
easat-412	254	20	the	the	DET
easat-412	254	21	effect	effect	NOUN
easat-412	254	22	of	of	ADP
easat-412	254	23	a	a	DET
easat-412	254	24	separate	separate	ADJ
easat-412	254	25	risk	risk	NOUN
easat-412	254	26	management	management	NOUN
easat-412	254	27	committee	committee	NOUN
easat-412	254	28	(	(	PUNCT
easat-412	254	29	rmc	rmc	PROPN
easat-412	254	30	)	)	PUNCT
easat-412	254	31	towards	towards	ADP
easat-412	254	32	firms	firm	NOUN
easat-412	254	33	'	'	PART
easat-412	254	34	performances	performance	NOUN
easat-412	254	35	on	on	ADP
easat-412	254	36	consumer	consumer	NOUN
easat-412	254	37	goods	good	NOUN
easat-412	254	38	sector	sector	NOUN
easat-412	254	39	in	in	ADP
easat-412	254	40	malaysia	malaysia	PROPN
easat-412	254	41	,	,	PUNCT
easat-412	254	42	"	"	PUNCT
easat-412	254	43	business	business	NOUN
easat-412	254	44	process	process	NOUN
easat-412	254	45	management	management	NOUN
easat-412	254	46	journal	journal	PROPN
easat-412	254	47	vol	vol	NOUN
easat-412	254	48	.	.	PROPN
easat-412	254	49	27	27	NUM
easat-412	254	50	,	,	PUNCT
easat-412	254	51	no	no	INTJ
easat-412	254	52	.	.	NOUN
easat-412	254	53	4	4	NUM
easat-412	254	54	,	,	PUNCT
easat-412	254	55	pp	pp	ADJ
easat-412	254	56	.	.	PUNCT
easat-412	255	1	1200	1200	NUM
easat-412	255	2	-	-	SYM
easat-412	255	3	1216	1216	NUM
easat-412	255	4	,	,	PUNCT
easat-412	255	5	2021	2021	NUM
easat-412	255	6	.	.	PUNCT
easat-412	256	1	https://doi.org/10.1108/bpmj-06-2020-0265	https://doi.org/10.1108/bpmj-06-2020-0265	VERB
easat-412	257	1	[	[	X
easat-412	257	2	5	5	X
easat-412	257	3	]	]	PUNCT
easat-412	257	4	p.	p.	NOUN
easat-412	257	5	linsley	linsley	PROPN
easat-412	257	6	and	and	CCONJ
easat-412	257	7	p.	p.	PROPN
easat-412	257	8	shrives	shrive	NOUN
easat-412	257	9	,	,	PUNCT
easat-412	257	10	"	"	PUNCT
easat-412	257	11	risk	risk	NOUN
easat-412	257	12	management	management	NOUN
easat-412	257	13	and	and	CCONJ
easat-412	257	14	reporting	report	VERB
easat-412	257	15	risk	risk	NOUN
easat-412	257	16	in	in	ADP
easat-412	257	17	the	the	DET
easat-412	257	18	uk	uk	PROPN
easat-412	257	19	,	,	PUNCT
easat-412	257	20	"	"	PUNCT
easat-412	257	21	journal	journal	NOUN
easat-412	257	22	of	of	ADP
easat-412	257	23	risk	risk	NOUN
easat-412	257	24	,	,	PUNCT
easat-412	257	25	vol	vol	NOUN
easat-412	257	26	.	.	PROPN
easat-412	258	1	3	3	NUM
easat-412	258	2	,	,	PUNCT
easat-412	258	3	pp	pp	ADJ
easat-412	258	4	.	.	PUNCT
easat-412	259	1	115	115	NUM
easat-412	259	2	-	-	SYM
easat-412	259	3	129	129	NUM
easat-412	259	4	,	,	PUNCT
easat-412	259	5	2006	2006	NUM
easat-412	259	6	.	.	PUNCT
easat-412	260	1	https://doi.org/10.21314/jor.2000.034	https://doi.org/10.21314/jor.2000.034	PRON
easat-412	261	1	[	[	X
easat-412	261	2	6	6	NUM
easat-412	261	3	]	]	PUNCT
easat-412	261	4	m.	m.	NOUN
easat-412	261	5	mcaleer	mcaleer	NOUN
easat-412	261	6	,	,	PUNCT
easat-412	261	7	"	"	PUNCT
easat-412	261	8	prevention	prevention	NOUN
easat-412	261	9	is	be	AUX
easat-412	261	10	better	well	ADJ
easat-412	261	11	than	than	ADP
easat-412	261	12	the	the	DET
easat-412	261	13	cure	cure	NOUN
easat-412	261	14	:	:	PUNCT
easat-412	261	15	risk	risk	NOUN
easat-412	261	16	management	management	NOUN
easat-412	261	17	of	of	ADP
easat-412	261	18	covid-19	covid-19	PROPN
easat-412	261	19	,	,	PUNCT
easat-412	261	20	"	"	PUNCT
easat-412	261	21	journal	journal	NOUN
easat-412	261	22	of	of	ADP
easat-412	261	23	risk	risk	NOUN
easat-412	261	24	and	and	CCONJ
easat-412	261	25	financial	financial	ADJ
easat-412	261	26	management	management	NOUN
easat-412	261	27	,	,	PUNCT
easat-412	261	28	vol	vol	NOUN
easat-412	261	29	.	.	PROPN
easat-412	261	30	13	13	NUM
easat-412	261	31	,	,	PUNCT
easat-412	261	32	no	no	INTJ
easat-412	261	33	.	.	NOUN
easat-412	261	34	3	3	NUM
easat-412	261	35	,	,	PUNCT
easat-412	261	36	pp	pp	ADJ
easat-412	261	37	.	.	PUNCT
easat-412	262	1	46	46	NUM
easat-412	262	2	-	-	SYM
easat-412	262	3	50	50	NUM
easat-412	262	4	,	,	PUNCT
easat-412	262	5	2020	2020	NUM
easat-412	262	6	.	.	PUNCT
easat-412	263	1	[	[	X
easat-412	263	2	7	7	X
easat-412	263	3	]	]	X
easat-412	263	4	o.	o.	PROPN
easat-412	263	5	rodríguez	rodríguez	PROPN
easat-412	263	6	-	-	PUNCT
easat-412	263	7	espíndola	espíndola	PROPN
easat-412	263	8	,	,	PUNCT
easat-412	263	9	s.	s.	PROPN
easat-412	263	10	chowdhury	chowdhury	PROPN
easat-412	263	11	,	,	PUNCT
easat-412	263	12	p.	p.	PROPN
easat-412	263	13	k.	k.	PROPN
easat-412	263	14	dey	dey	PROPN
easat-412	263	15	,	,	PUNCT
easat-412	263	16	p.	p.	NOUN
easat-412	263	17	albores	albore	NOUN
easat-412	263	18	,	,	PUNCT
easat-412	263	19	and	and	CCONJ
easat-412	263	20	a.	a.	NOUN
easat-412	263	21	emrouznejad	emrouznejad	NOUN
easat-412	263	22	,	,	PUNCT
easat-412	263	23	"	"	PUNCT
easat-412	263	24	analysis	analysis	NOUN
easat-412	263	25	of	of	ADP
easat-412	263	26	the	the	DET
easat-412	263	27	adoption	adoption	NOUN
easat-412	263	28	of	of	ADP
easat-412	263	29	emergent	emergent	ADJ
easat-412	263	30	technologies	technology	NOUN
easat-412	263	31	for	for	ADP
easat-412	263	32	risk	risk	NOUN
easat-412	263	33	management	management	NOUN
easat-412	263	34	in	in	ADP
easat-412	263	35	the	the	DET
easat-412	263	36	era	era	NOUN
easat-412	263	37	of	of	ADP
easat-412	263	38	digital	digital	ADJ
easat-412	263	39	manufacturing	manufacturing	NOUN
easat-412	263	40	,	,	PUNCT
easat-412	263	41	"	"	PUNCT
easat-412	263	42	technological	technological	ADJ
easat-412	263	43	forecasting	forecasting	NOUN
easat-412	263	44	and	and	CCONJ
easat-412	263	45	social	social	ADJ
easat-412	263	46	change	change	NOUN
easat-412	263	47	,	,	PUNCT
easat-412	263	48	vol	vol	NOUN
easat-412	263	49	.	.	NOUN
easat-412	263	50	178	178	NUM
easat-412	263	51	,	,	PUNCT
easat-412	263	52	p.	p.	NOUN
easat-412	263	53	121562	121562	NUM
easat-412	263	54	,	,	PUNCT
easat-412	263	55	2022	2022	NUM
easat-412	263	56	.	.	PUNCT
easat-412	264	1	https://doi.org/10.1016/j.techfore.2022.121562	https://doi.org/10.1016/j.techfore.2022.121562	PROPN
easat-412	264	2	[	[	X
easat-412	264	3	8	8	NUM
easat-412	264	4	]	]	X
easat-412	264	5	n.	n.	PROPN
easat-412	264	6	mohammad	mohammad	PROPN
easat-412	264	7	,	,	PUNCT
easat-412	264	8	r.	r.	PROPN
easat-412	264	9	f.	f.	PROPN
easat-412	264	10	ismail	ismail	PROPN
easat-412	264	11	,	,	PUNCT
easat-412	264	12	s.	s.	PROPN
easat-412	264	13	zainon	zainon	PROPN
easat-412	264	14	,	,	PUNCT
easat-412	264	15	and	and	CCONJ
easat-412	264	16	j.	j.	PROPN
easat-412	264	17	mohd	mohd	PROPN
easat-412	264	18	abdul	abdul	PROPN
easat-412	264	19	kadir	kadir	PROPN
easat-412	264	20	,	,	PUNCT
easat-412	264	21	"	"	PUNCT
easat-412	264	22	corporate	corporate	ADJ
easat-412	264	23	governance	governance	NOUN
easat-412	264	24	and	and	CCONJ
easat-412	264	25	operational	operational	ADJ
easat-412	264	26	risk	risk	NOUN
easat-412	264	27	disclosure	disclosure	NOUN
easat-412	264	28	:	:	PUNCT
easat-412	264	29	evidence	evidence	NOUN
easat-412	264	30	from	from	ADP
easat-412	264	31	shariah	shariah	PROPN
easat-412	264	32	-	-	PUNCT
easat-412	264	33	compliant	compliant	ADJ
easat-412	264	34	companies	company	NOUN
easat-412	264	35	in	in	ADP
easat-412	264	36	malaysia	malaysia	PROPN
easat-412	264	37	,	,	PUNCT
easat-412	264	38	"	"	PUNCT
easat-412	264	39	asia	asia	PROPN
easat-412	264	40	-	-	PUNCT
easat-412	264	41	pacific	pacific	PROPN
easat-412	264	42	management	management	PROPN
easat-412	264	43	accounting	accounting	NOUN
easat-412	264	44	journal	journal	PROPN
easat-412	264	45	,	,	PUNCT
easat-412	264	46	vol	vol	NOUN
easat-412	264	47	.	.	PROPN
easat-412	264	48	16	16	NUM
easat-412	264	49	,	,	PUNCT
easat-412	264	50	no	no	INTJ
easat-412	264	51	.	.	NOUN
easat-412	264	52	3	3	NUM
easat-412	264	53	,	,	PUNCT
easat-412	264	54	pp	pp	ADJ
easat-412	264	55	.	.	PUNCT
easat-412	265	1	31	31	NUM
easat-412	265	2	-	-	SYM
easat-412	265	3	53	53	NUM
easat-412	265	4	,	,	PUNCT
easat-412	265	5	2021	2021	NUM
easat-412	265	6	.	.	PUNCT
easat-412	266	1	[	[	X
easat-412	266	2	9	9	NUM
easat-412	266	3	]	]	X
easat-412	266	4	r.	r.	PROPN
easat-412	266	5	atan	atan	PROPN
easat-412	266	6	,	,	PUNCT
easat-412	266	7	e.	e.	PROPN
easat-412	266	8	n.	n.	PROPN
easat-412	266	9	s.	s.	PROPN
easat-412	266	10	maruhun	maruhun	PROPN
easat-412	266	11	,	,	PUNCT
easat-412	266	12	w.	w.	PROPN
easat-412	266	13	h.	h.	PROPN
easat-412	266	14	w.	w.	PROPN
easat-412	266	15	abdul	abdul	PROPN
easat-412	266	16	,	,	PUNCT
easat-412	266	17	and	and	CCONJ
easat-412	266	18	k.	k.	PROPN
easat-412	266	19	jusoff	jusoff	PROPN
easat-412	266	20	,	,	PUNCT
easat-412	266	21	"	"	PUNCT
easat-412	266	22	annual	annual	ADJ
easat-412	266	23	risk	risk	NOUN
easat-412	266	24	reporting	reporting	NOUN
easat-412	266	25	of	of	ADP
easat-412	266	26	listed	list	VERB
easat-412	266	27	companies	company	NOUN
easat-412	266	28	in	in	ADP
easat-412	266	29	malaysia	malaysia	PROPN
easat-412	266	30	,	,	PUNCT
easat-412	266	31	"	"	PUNCT
easat-412	266	32	journal	journal	NOUN
easat-412	266	33	of	of	ADP
easat-412	266	34	modern	modern	ADJ
easat-412	266	35	accounting	accounting	NOUN
easat-412	266	36	and	and	CCONJ
easat-412	266	37	auditing	auditing	NOUN
easat-412	266	38	,	,	PUNCT
easat-412	266	39	vol	vol	NOUN
easat-412	266	40	.	.	PROPN
easat-412	266	41	6	6	NUM
easat-412	266	42	,	,	PUNCT
easat-412	266	43	no	no	INTJ
easat-412	266	44	.	.	NOUN
easat-412	266	45	8	8	NUM
easat-412	266	46	,	,	PUNCT
easat-412	266	47	p.	p.	NOUN
easat-412	266	48	26	26	NUM
easat-412	266	49	,	,	PUNCT
easat-412	266	50	2010	2010	NUM
easat-412	266	51	.	.	PUNCT
easat-412	267	1	https://doi.org/10.22164/isea.v4i2.50	https://doi.org/10.22164/isea.v4i2.50	X
easat-412	268	1	[	[	X
easat-412	268	2	10	10	NUM
easat-412	268	3	]	]	X
easat-412	268	4	b.	b.	PROPN
easat-412	268	5	w.	w.	PROPN
easat-412	268	6	nocco	nocco	PROPN
easat-412	268	7	and	and	CCONJ
easat-412	268	8	r.	r.	PROPN
easat-412	268	9	m.	m.	PROPN
easat-412	268	10	stulz	stulz	PROPN
easat-412	268	11	,	,	PUNCT
easat-412	268	12	"	"	PUNCT
easat-412	268	13	enterprise	enterprise	NOUN
easat-412	268	14	risk	risk	NOUN
easat-412	268	15	management	management	NOUN
easat-412	268	16	:	:	PUNCT
easat-412	268	17	theory	theory	NOUN
easat-412	268	18	and	and	CCONJ
easat-412	268	19	practice	practice	NOUN
easat-412	268	20	,	,	PUNCT
easat-412	268	21	"	"	PUNCT
easat-412	268	22	journal	journal	NOUN
easat-412	268	23	of	of	ADP
easat-412	268	24	applied	apply	VERB
easat-412	268	25	corporate	corporate	ADJ
easat-412	268	26	finance	finance	NOUN
easat-412	268	27	,	,	PUNCT
easat-412	268	28	vol	vol	NOUN
easat-412	268	29	.	.	PROPN
easat-412	268	30	18	18	NUM
easat-412	268	31	,	,	PUNCT
easat-412	268	32	no	no	INTJ
easat-412	268	33	.	.	NOUN
easat-412	268	34	4	4	NUM
easat-412	268	35	,	,	PUNCT
easat-412	268	36	pp	pp	ADJ
easat-412	268	37	.	.	PUNCT
easat-412	269	1	8	8	NUM
easat-412	269	2	-	-	SYM
easat-412	269	3	20	20	NUM
easat-412	269	4	,	,	PUNCT
easat-412	269	5	2006	2006	NUM
easat-412	269	6	.	.	PUNCT
easat-412	270	1	https://doi.org/10.1079/9781780648798.0203	https://doi.org/10.1079/9781780648798.0203	NOUN
easat-412	270	2	[	[	X
easat-412	270	3	11	11	NUM
easat-412	270	4	]	]	X
easat-412	270	5	i.	i.	PROPN
easat-412	270	6	coso	coso	PROPN
easat-412	270	7	,	,	PUNCT
easat-412	270	8	"	"	PUNCT
easat-412	270	9	enterprise	enterprise	NOUN
easat-412	270	10	risk	risk	NOUN
easat-412	270	11	management	management	NOUN
easat-412	270	12	-	-	PUNCT
easat-412	270	13	integrated	integrate	VERB
easat-412	270	14	framework	framework	NOUN
easat-412	270	15	,	,	PUNCT
easat-412	270	16	"	"	PUNCT
easat-412	270	17	committee	committee	NOUN
easat-412	270	18	of	of	ADP
easat-412	270	19	sponsoring	sponsor	VERB
easat-412	270	20	organizations	organization	NOUN
easat-412	270	21	of	of	ADP
easat-412	270	22	the	the	DET
easat-412	270	23	treadway	treadway	PROPN
easat-412	270	24	commission	commission	PROPN
easat-412	270	25	,	,	PUNCT
easat-412	270	26	vol	vol	NOUN
easat-412	270	27	.	.	PROPN
easat-412	270	28	2	2	NUM
easat-412	270	29	,	,	PUNCT
easat-412	270	30	2004	2004	NUM
easat-412	270	31	.	.	PUNCT
easat-412	271	1	[	[	X
easat-412	271	2	12	12	NUM
easat-412	271	3	]	]	PUNCT
easat-412	271	4	l.	l.	PROPN
easat-412	271	5	a.	a.	PROPN
easat-412	271	6	gordon	gordon	PROPN
easat-412	271	7	,	,	PUNCT
easat-412	271	8	m.	m.	NOUN
easat-412	271	9	p.	p.	PROPN
easat-412	271	10	loeb	loeb	PROPN
easat-412	271	11	,	,	PUNCT
easat-412	271	12	and	and	CCONJ
easat-412	271	13	c.	c.	PROPN
easat-412	271	14	y.	y.	PROPN
easat-412	271	15	tseng	tseng	PROPN
easat-412	271	16	,	,	PUNCT
easat-412	271	17	"	"	PUNCT
easat-412	271	18	enterprise	enterprise	NOUN
easat-412	271	19	risk	risk	NOUN
easat-412	271	20	management	management	NOUN
easat-412	271	21	and	and	CCONJ
easat-412	271	22	firm	firm	ADJ
easat-412	271	23	performance	performance	NOUN
easat-412	271	24	:	:	PUNCT
easat-412	271	25	a	a	DET
easat-412	271	26	contingency	contingency	NOUN
easat-412	271	27	perspective	perspective	NOUN
easat-412	271	28	,	,	PUNCT
easat-412	271	29	"	"	PUNCT
easat-412	271	30	journal	journal	NOUN
easat-412	271	31	of	of	ADP
easat-412	271	32	accounting	accounting	NOUN
easat-412	271	33	and	and	CCONJ
easat-412	271	34	public	public	ADJ
easat-412	271	35	policy	policy	NOUN
easat-412	271	36	,	,	PUNCT
easat-412	271	37	vol	vol	NOUN
easat-412	271	38	.	.	PROPN
easat-412	271	39	28	28	NUM
easat-412	271	40	,	,	PUNCT
easat-412	271	41	no	no	INTJ
easat-412	271	42	.	.	NOUN
easat-412	271	43	4	4	NUM
easat-412	271	44	,	,	PUNCT
easat-412	271	45	pp	pp	ADJ
easat-412	271	46	.	.	PUNCT
easat-412	272	1	301	301	NUM
easat-412	272	2	-	-	SYM
easat-412	272	3	327	327	NUM
easat-412	272	4	,	,	PUNCT
easat-412	272	5	2009	2009	NUM
easat-412	272	6	.	.	PUNCT
easat-412	273	1	https://doi.org/10.1016/j.jaccpubpol.2009.06.006	https://doi.org/10.1016/j.jaccpubpol.2009.06.006	NOUN
easat-412	273	2	[	[	SYM
easat-412	273	3	13	13	NUM
easat-412	273	4	]	]	X
easat-412	273	5	l.	l.	PROPN
easat-412	273	6	syrová	syrová	PROPN
easat-412	273	7	and	and	CCONJ
easat-412	273	8	j.	j.	PROPN
easat-412	273	9	špička	špička	PROPN
easat-412	273	10	,	,	PUNCT
easat-412	273	11	"	"	PUNCT
easat-412	273	12	exploring	explore	VERB
easat-412	273	13	the	the	DET
easat-412	273	14	indirect	indirect	ADJ
easat-412	273	15	links	link	NOUN
easat-412	273	16	between	between	ADP
easat-412	273	17	enterprise	enterprise	NOUN
easat-412	273	18	risk	risk	NOUN
easat-412	273	19	management	management	NOUN
easat-412	273	20	and	and	CCONJ
easat-412	273	21	the	the	DET
easat-412	273	22	financial	financial	ADJ
easat-412	273	23	performance	performance	NOUN
easat-412	273	24	of	of	ADP
easat-412	273	25	smes	sme	NOUN
easat-412	273	26	,	,	PUNCT
easat-412	273	27	"	"	PUNCT
easat-412	273	28	risk	risk	NOUN
easat-412	273	29	management	management	NOUN
easat-412	273	30	,	,	PUNCT
easat-412	273	31	vol	vol	NOUN
easat-412	273	32	.	.	PROPN
easat-412	273	33	25	25	NUM
easat-412	273	34	,	,	PUNCT
easat-412	273	35	no	no	INTJ
easat-412	273	36	.	.	NOUN
easat-412	273	37	1	1	NUM
easat-412	273	38	,	,	PUNCT
easat-412	273	39	p.	p.	NOUN
easat-412	273	40	1	1	NUM
easat-412	273	41	,	,	PUNCT
easat-412	273	42	2023	2023	NUM
easat-412	273	43	.	.	PUNCT
easat-412	274	1	https://doi.org/10.1057/s41283-022-00107-9	https://doi.org/10.1057/s41283-022-00107-9	NUM
easat-412	275	1	[	[	X
easat-412	275	2	14	14	NUM
easat-412	275	3	]	]	PUNCT
easat-412	275	4	t.	t.	PROPN
easat-412	275	5	t.	t.	PROPN
easat-412	275	6	y.	y.	PROPN
easat-412	275	7	alabdullah	alabdullah	PROPN
easat-412	275	8	,	,	PUNCT
easat-412	275	9	"	"	PUNCT
easat-412	275	10	management	management	NOUN
easat-412	275	11	accounting	accounting	NOUN
easat-412	275	12	insight	insight	NOUN
easat-412	275	13	via	via	ADP
easat-412	275	14	a	a	DET
easat-412	275	15	new	new	ADJ
easat-412	275	16	perspective	perspective	NOUN
easat-412	275	17	on	on	ADP
easat-412	275	18	risk	risk	NOUN
easat-412	275	19	management	management	NOUN
easat-412	275	20	companies	company	NOUN
easat-412	275	21	'	'	PART
easat-412	275	22	profitability	profitability	NOUN
easat-412	275	23	relationship	relationship	NOUN
easat-412	275	24	,	,	PUNCT
easat-412	275	25	"	"	PUNCT
easat-412	275	26	international	international	ADJ
easat-412	275	27	journal	journal	NOUN
easat-412	275	28	of	of	ADP
easat-412	275	29	intelligent	intelligent	ADJ
easat-412	275	30	enterprise	enterprise	NOUN
easat-412	275	31	,	,	PUNCT
easat-412	275	32	vol	vol	NOUN
easat-412	275	33	.	.	NOUN
easat-412	275	34	9	9	NUM
easat-412	275	35	,	,	PUNCT
easat-412	275	36	no	no	INTJ
easat-412	275	37	.	.	NOUN
easat-412	275	38	2	2	NUM
easat-412	275	39	,	,	PUNCT
easat-412	275	40	pp	pp	ADJ
easat-412	275	41	.	.	PUNCT
easat-412	276	1	244	244	NUM
easat-412	276	2	-	-	SYM
easat-412	276	3	257	257	NUM
easat-412	276	4	,	,	PUNCT
easat-412	276	5	2022	2022	NUM
easat-412	276	6	.	.	PUNCT
easat-412	277	1	https://doi.org/10.1504/ijie.2022.121752	https://doi.org/10.1504/ijie.2022.121752	PROPN
easat-412	277	2	[	[	X
easat-412	277	3	15	15	NUM
easat-412	277	4	]	]	X
easat-412	277	5	s.	s.	PROPN
easat-412	277	6	moudud	moudud	PROPN
easat-412	277	7	-	-	PUNCT
easat-412	277	8	ul	ul	INTJ
easat-412	277	9	-	-	PUNCT
easat-412	277	10	huq	huq	PROPN
easat-412	277	11	,	,	PUNCT
easat-412	277	12	c.	c.	PROPN
easat-412	277	13	zheng	zheng	PROPN
easat-412	277	14	,	,	PUNCT
easat-412	277	15	a.	a.	PROPN
easat-412	277	16	d.	d.	PROPN
easat-412	277	17	gupta	gupta	PROPN
easat-412	277	18	,	,	PUNCT
easat-412	277	19	s.	s.	PROPN
easat-412	277	20	a.	a.	PROPN
easat-412	277	21	hossain	hossain	PROPN
easat-412	277	22	,	,	PUNCT
easat-412	277	23	and	and	CCONJ
easat-412	277	24	t.	t.	PROPN
easat-412	277	25	biswas	biswas	PROPN
easat-412	277	26	,	,	PUNCT
easat-412	277	27	"	"	PUNCT
easat-412	277	28	risk	risk	NOUN
easat-412	277	29	and	and	CCONJ
easat-412	277	30	performance	performance	NOUN
easat-412	277	31	in	in	ADP
easat-412	277	32	emerging	emerge	VERB
easat-412	277	33	economies	economy	NOUN
easat-412	277	34	:	:	PUNCT
easat-412	277	35	do	do	VERB
easat-412	277	36	bank	bank	NOUN
easat-412	277	37	diversification	diversification	NOUN
easat-412	277	38	and	and	CCONJ
easat-412	277	39	financial	financial	ADJ
easat-412	277	40	crisis	crisis	NOUN
easat-412	277	41	matter	matter	NOUN
easat-412	277	42	?	?	PUNCT
easat-412	277	43	,	,	PUNCT
easat-412	277	44	"	"	PUNCT
easat-412	277	45	global	global	ADJ
easat-412	277	46	business	business	NOUN
easat-412	277	47	review	review	PROPN
easat-412	277	48	,	,	PUNCT
easat-412	277	49	vol	vol	NOUN
easat-412	277	50	.	.	PROPN
easat-412	278	1	24	24	NUM
easat-412	278	2	,	,	PUNCT
easat-412	278	3	no	no	INTJ
easat-412	278	4	.	.	NOUN
easat-412	278	5	4	4	NUM
easat-412	278	6	,	,	PUNCT
easat-412	278	7	pp	pp	ADJ
easat-412	278	8	.	.	PUNCT
easat-412	279	1	663	663	NUM
easat-412	279	2	-	-	SYM
easat-412	279	3	689	689	NUM
easat-412	279	4	,	,	PUNCT
easat-412	279	5	2023	2023	NUM
easat-412	279	6	.	.	PUNCT
easat-412	280	1	https://doi.org/10.1016/j.ememar.2015.04.004	https://doi.org/10.1016/j.ememar.2015.04.004	NOUN
easat-412	280	2	[	[	X
easat-412	280	3	16	16	NUM
easat-412	280	4	]	]	PUNCT
easat-412	280	5	j.	j.	PROPN
easat-412	280	6	światowiec	światowiec	PROPN
easat-412	280	7	-	-	PUNCT
easat-412	280	8	szczepańska	szczepańska	PROPN
easat-412	280	9	and	and	CCONJ
easat-412	280	10	b.	b.	PROPN
easat-412	280	11	stępień	stępień	PROPN
easat-412	280	12	,	,	PUNCT
easat-412	280	13	"	"	PUNCT
easat-412	280	14	drivers	driver	NOUN
easat-412	280	15	of	of	ADP
easat-412	280	16	digitalisation	digitalisation	NOUN
easat-412	280	17	in	in	ADP
easat-412	280	18	the	the	DET
easat-412	280	19	energy	energy	NOUN
easat-412	280	20	sector	sector	NOUN
easat-412	280	21	—	—	PUNCT
easat-412	280	22	the	the	DET
easat-412	280	23	managerial	managerial	ADJ
easat-412	280	24	perspective	perspective	NOUN
easat-412	280	25	from	from	ADP
easat-412	280	26	the	the	DET
easat-412	280	27	catching	catch	VERB
easat-412	280	28	up	up	ADP
easat-412	280	29	economy	economy	NOUN
easat-412	280	30	,	,	PUNCT
easat-412	280	31	"	"	PUNCT
easat-412	280	32	energies	energy	NOUN
easat-412	280	33	,	,	PUNCT
easat-412	280	34	vol	vol	NOUN
easat-412	280	35	.	.	PROPN
easat-412	280	36	15	15	NUM
easat-412	280	37	,	,	PUNCT
easat-412	280	38	no	no	INTJ
easat-412	280	39	.	.	NOUN
easat-412	280	40	4	4	NUM
easat-412	280	41	,	,	PUNCT
easat-412	280	42	p.	p.	NOUN
easat-412	280	43	1437	1437	NUM
easat-412	280	44	,	,	PUNCT
easat-412	280	45	2022	2022	NUM
easat-412	280	46	.	.	PUNCT
easat-412	280	47	https://doi.org/10.3390/en15041437	https://doi.org/10.3390/en15041437	PROPN
easat-412	281	1	[	[	X
easat-412	281	2	17	17	NUM
easat-412	281	3	]	]	PUNCT
easat-412	281	4	m.	m.	NOUN
easat-412	281	5	orlitzky	orlitzky	NOUN
easat-412	281	6	,	,	PUNCT
easat-412	281	7	f.	f.	PROPN
easat-412	281	8	l.	l.	PROPN
easat-412	281	9	schmidt	schmidt	PROPN
easat-412	281	10	,	,	PUNCT
easat-412	281	11	and	and	CCONJ
easat-412	281	12	s.	s.	PROPN
easat-412	281	13	l.	l.	PROPN
easat-412	281	14	rynes	rynes	PROPN
easat-412	281	15	,	,	PUNCT
easat-412	281	16	"	"	PUNCT
easat-412	281	17	corporate	corporate	ADJ
easat-412	281	18	social	social	ADJ
easat-412	281	19	and	and	CCONJ
easat-412	281	20	financial	financial	ADJ
easat-412	281	21	performance	performance	NOUN
easat-412	281	22	:	:	PUNCT
easat-412	281	23	a	a	DET
easat-412	281	24	meta	meta	ADJ
easat-412	281	25	-	-	PUNCT
easat-412	281	26	analysis	analysis	NOUN
easat-412	281	27	,	,	PUNCT
easat-412	281	28	"	"	PUNCT
easat-412	281	29	organisation	organisation	NOUN
easat-412	281	30	studies	study	NOUN
easat-412	281	31	,	,	PUNCT
easat-412	281	32	vol	vol	NOUN
easat-412	281	33	.	.	PROPN
easat-412	281	34	24	24	NUM
easat-412	281	35	,	,	PUNCT
easat-412	281	36	no	no	INTJ
easat-412	281	37	.	.	NOUN
easat-412	281	38	3	3	NUM
easat-412	281	39	,	,	PUNCT
easat-412	281	40	pp	pp	ADJ
easat-412	281	41	.	.	PUNCT
easat-412	282	1	403	403	NUM
easat-412	282	2	-	-	SYM
easat-412	282	3	441	441	NUM
easat-412	282	4	,	,	PUNCT
easat-412	282	5	2003	2003	NUM
easat-412	282	6	.	.	PUNCT
easat-412	283	1	[	[	X
easat-412	283	2	18	18	NUM
easat-412	283	3	]	]	X
easat-412	283	4	r.	r.	PROPN
easat-412	283	5	m.	m.	PROPN
easat-412	283	6	dicu	dicu	PROPN
easat-412	283	7	,	,	PUNCT
easat-412	283	8	i.-b	i.-b	PROPN
easat-412	283	9	.	.	PROPN
easat-412	283	10	robu	robu	PROPN
easat-412	283	11	,	,	PUNCT
easat-412	283	12	g.-m	g.-m	PROPN
easat-412	283	13	.	.	PUNCT
easat-412	284	1	aevoae	aevoae	PROPN
easat-412	284	2	,	,	PUNCT
easat-412	284	3	and	and	CCONJ
easat-412	284	4	d.-n	d.-n	PROPN
easat-412	284	5	.	.	PUNCT
easat-412	285	1	mardiros	mardiros	PROPN
easat-412	285	2	,	,	PUNCT
easat-412	285	3	"	"	PUNCT
easat-412	285	4	rethinking	rethink	VERB
easat-412	285	5	the	the	DET
easat-412	285	6	role	role	NOUN
easat-412	285	7	of	of	ADP
easat-412	285	8	m&as	m&as	NOUN
easat-412	285	9	in	in	ADP
easat-412	285	10	promoting	promote	VERB
easat-412	285	11	sustainable	sustainable	ADJ
easat-412	285	12	development	development	NOUN
easat-412	285	13	:	:	PUNCT
easat-412	285	14	empirical	empirical	ADJ
easat-412	285	15	evidence	evidence	NOUN
easat-412	285	16	regarding	regard	VERB
easat-412	285	17	the	the	DET
easat-412	285	18	relation	relation	NOUN
easat-412	285	19	between	between	ADP
easat-412	285	20	the	the	DET
easat-412	285	21	audit	audit	NOUN
easat-412	285	22	opinion	opinion	NOUN
easat-412	285	23	and	and	CCONJ
easat-412	285	24	the	the	DET
easat-412	285	25	sustainable	sustainable	ADJ
easat-412	285	26	performance	performance	NOUN
easat-412	285	27	of	of	ADP
easat-412	285	28	the	the	DET
easat-412	285	29	romanian	romanian	ADJ
easat-412	285	30	target	target	NOUN
easat-412	285	31	companies	company	NOUN
easat-412	285	32	,	,	PUNCT
easat-412	285	33	"	"	PUNCT
easat-412	285	34	sustainability	sustainability	NOUN
easat-412	285	35	,	,	PUNCT
easat-412	285	36	vol	vol	NOUN
easat-412	285	37	.	.	PROPN
easat-412	285	38	12	12	NUM
easat-412	285	39	,	,	PUNCT
easat-412	285	40	no	no	INTJ
easat-412	285	41	.	.	NOUN
easat-412	285	42	20	20	NUM
easat-412	285	43	,	,	PUNCT
easat-412	285	44	p.	p.	NOUN
easat-412	285	45	8622	8622	NUM
easat-412	285	46	,	,	PUNCT
easat-412	285	47	2020	2020	NUM
easat-412	285	48	.	.	PUNCT
easat-412	286	1	https://doi.org/10.3390/su12208622	https://doi.org/10.3390/su12208622	DET
easat-412	286	2	[	[	X
easat-412	286	3	19	19	NUM
easat-412	286	4	]	]	PUNCT
easat-412	286	5	a.	a.	NOUN
easat-412	286	6	galant	galant	NOUN
easat-412	286	7	and	and	CCONJ
easat-412	286	8	s.	s.	PROPN
easat-412	286	9	cadez	cadez	PROPN
easat-412	286	10	,	,	PUNCT
easat-412	286	11	"	"	PUNCT
easat-412	286	12	corporate	corporate	ADJ
easat-412	286	13	social	social	ADJ
easat-412	286	14	responsibility	responsibility	NOUN
easat-412	286	15	and	and	CCONJ
easat-412	286	16	financial	financial	ADJ
easat-412	286	17	performance	performance	NOUN
easat-412	286	18	relationship	relationship	NOUN
easat-412	286	19	:	:	PUNCT
easat-412	286	20	a	a	DET
easat-412	286	21	review	review	NOUN
easat-412	286	22	of	of	ADP
easat-412	286	23	measurement	measurement	NOUN
easat-412	286	24	approaches	approach	NOUN
easat-412	286	25	,	,	PUNCT
easat-412	286	26	"	"	PUNCT
easat-412	286	27	economic	economic	ADJ
easat-412	286	28	research	research	NOUN
easat-412	286	29	-	-	PUNCT
easat-412	286	30	ekonomska	ekonomska	ADJ
easat-412	286	31	istraživanja	istraživanja	NOUN
easat-412	286	32	,	,	PUNCT
easat-412	286	33	vol	vol	NOUN
easat-412	286	34	.	.	PROPN
easat-412	286	35	30	30	NUM
easat-412	286	36	,	,	PUNCT
easat-412	286	37	no	no	INTJ
easat-412	286	38	.	.	NOUN
easat-412	286	39	1	1	NUM
easat-412	286	40	,	,	PUNCT
easat-412	286	41	pp	pp	ADJ
easat-412	286	42	.	.	PUNCT
easat-412	287	1	676	676	NUM
easat-412	287	2	-	-	NUM
easat-412	287	3	693	693	NUM
easat-412	287	4	,	,	PUNCT
easat-412	287	5	2017	2017	NUM
easat-412	287	6	.	.	PUNCT
easat-412	287	7	https://doi.org/10.1080/1331677x.2017.1313122	https://doi.org/10.1080/1331677x.2017.1313122	NOUN
easat-412	288	1	[	[	X
easat-412	288	2	20	20	NUM
easat-412	288	3	]	]	PUNCT
easat-412	288	4	t.	t.	NOUN
easat-412	288	5	phan	phan	PROPN
easat-412	288	6	,	,	PUNCT
easat-412	288	7	t.	t.	PROPN
easat-412	288	8	dang	dang	PROPN
easat-412	288	9	,	,	PUNCT
easat-412	288	10	t.	t.	NOUN
easat-412	288	11	nguyen	nguyen	NOUN
easat-412	288	12	,	,	PUNCT
easat-412	288	13	t.	t.	PROPN
easat-412	288	14	ngo	ngo	PROPN
easat-412	288	15	,	,	PUNCT
easat-412	288	16	and	and	CCONJ
easat-412	288	17	t.	t.	PROPN
easat-412	288	18	hoang	hoang	PROPN
easat-412	288	19	,	,	PUNCT
easat-412	288	20	"	"	PUNCT
easat-412	288	21	the	the	DET
easat-412	288	22	effect	effect	NOUN
easat-412	288	23	of	of	ADP
easat-412	288	24	enterprise	enterprise	NOUN
easat-412	288	25	risk	risk	NOUN
easat-412	288	26	management	management	NOUN
easat-412	288	27	on	on	ADP
easat-412	288	28	firm	firm	ADJ
easat-412	288	29	value	value	NOUN
easat-412	288	30	:	:	PUNCT
easat-412	288	31	evidence	evidence	NOUN
easat-412	288	32	from	from	ADP
easat-412	288	33	vietnam	vietnam	PROPN
easat-412	288	34	industry	industry	NOUN
easat-412	288	35	listed	list	VERB
easat-412	288	36	enterprises	enterprise	NOUN
easat-412	288	37	,	,	PUNCT
easat-412	288	38	"	"	PUNCT
easat-412	288	39	accounting	accounting	NOUN
easat-412	288	40	,	,	PUNCT
easat-412	288	41	vol	vol	NOUN
easat-412	288	42	.	.	PROPN
easat-412	288	43	6	6	NUM
easat-412	288	44	,	,	PUNCT
easat-412	288	45	no	no	INTJ
easat-412	288	46	.	.	NOUN
easat-412	288	47	4	4	NUM
easat-412	288	48	,	,	PUNCT
easat-412	288	49	pp	pp	ADJ
easat-412	288	50	.	.	PUNCT
easat-412	289	1	473	473	NUM
easat-412	289	2	-	-	SYM
easat-412	289	3	480	480	NUM
easat-412	289	4	,	,	PUNCT
easat-412	289	5	2020	2020	NUM
easat-412	289	6	.	.	PUNCT
easat-412	290	1	https://doi.org/10.5267/j.ac.2020.4.0011	https://doi.org/10.5267/j.ac.2020.4.0011	PROPN
easat-412	291	1	[	[	X
easat-412	291	2	21	21	NUM
easat-412	291	3	]	]	X
easat-412	291	4	e.	e.	PROPN
easat-412	291	5	m.	m.	PROPN
easat-412	291	6	al	al	PROPN
easat-412	291	7	-	-	PUNCT
easat-412	291	8	matari	matari	NOUN
easat-412	291	9	,	,	PUNCT
easat-412	291	10	a.	a.	PROPN
easat-412	291	11	k.	k.	PROPN
easat-412	292	1	al	al	PROPN
easat-412	292	2	-	-	PUNCT
easat-412	292	3	swidi	swidi	PROPN
easat-412	292	4	,	,	PUNCT
easat-412	292	5	and	and	CCONJ
easat-412	292	6	f.	f.	PROPN
easat-412	292	7	h.	h.	PROPN
easat-412	292	8	b.	b.	PROPN
easat-412	292	9	fadzil	fadzil	PROPN
easat-412	292	10	,	,	PUNCT
easat-412	292	11	"	"	PUNCT
easat-412	292	12	the	the	DET
easat-412	292	13	measurements	measurement	NOUN
easat-412	292	14	of	of	ADP
easat-412	292	15	firm	firm	ADJ
easat-412	292	16	performance	performance	NOUN
easat-412	292	17	's	's	PART
easat-412	292	18	dimensions	dimension	NOUN
easat-412	292	19	,	,	PUNCT
easat-412	292	20	"	"	PUNCT
easat-412	292	21	asian	asian	ADJ
easat-412	292	22	journal	journal	NOUN
easat-412	292	23	of	of	ADP
easat-412	292	24	finance	finance	PROPN
easat-412	292	25	&	&	CCONJ
easat-412	292	26	accounting	accounting	PROPN
easat-412	292	27	,	,	PUNCT
easat-412	292	28	vol	vol	NOUN
easat-412	292	29	.	.	PROPN
easat-412	293	1	6	6	NUM
easat-412	293	2	,	,	PUNCT
easat-412	293	3	no	no	INTJ
easat-412	293	4	.	.	NOUN
easat-412	293	5	1	1	NUM
easat-412	293	6	,	,	PUNCT
easat-412	293	7	p.	p.	NOUN
easat-412	293	8	24	24	NUM
easat-412	293	9	,	,	PUNCT
easat-412	293	10	2014	2014	NUM
easat-412	293	11	.	.	PUNCT
easat-412	294	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-412	294	2	https://doi.org/10.1504/ijbpm.2018.10013735	https://doi.org/10.1504/ijbpm.2018.10013735	PROPN
easat-412	294	3	https://doi.org/10.1108/bpmj-06-2020-0265	https://doi.org/10.1108/bpmj-06-2020-0265	VERB
easat-412	294	4	https://doi.org/10.21314/jor.2000.034	https://doi.org/10.21314/jor.2000.034	DET
easat-412	294	5	https://doi.org/10.1016/j.techfore.2022.121562	https://doi.org/10.1016/j.techfore.2022.121562	ADJ
easat-412	294	6	https://doi.org/10.22164/isea.v4i2.50	https://doi.org/10.22164/isea.v4i2.50	NOUN
easat-412	294	7	https://doi.org/10.1079/9781780648798.0203	https://doi.org/10.1079/9781780648798.0203	PRON
easat-412	294	8	https://doi.org/10.1016/j.jaccpubpol.2009.06.006	https://doi.org/10.1016/j.jaccpubpol.2009.06.006	NOUN
easat-412	294	9	https://doi.org/10.1057/s41283-022-00107-9	https://doi.org/10.1057/s41283-022-00107-9	NUM
easat-412	294	10	https://doi.org/10.1504/ijie.2022.121752	https://doi.org/10.1504/ijie.2022.121752	PROPN
easat-412	294	11	https://doi.org/10.1016/j.ememar.2015.04.004	https://doi.org/10.1016/j.ememar.2015.04.004	NOUN
easat-412	294	12	https://doi.org/10.3390/en15041437	https://doi.org/10.3390/en15041437	VERB
easat-412	294	13	https://doi.org/10.3390/su12208622	https://doi.org/10.3390/su12208622	DET
easat-412	294	14	https://doi.org/10.1080/1331677x.2017.1313122	https://doi.org/10.1080/1331677x.2017.1313122	X
easat-412	294	15	https://doi.org/10.5267/j.ac.2020.4.0011	https://doi.org/10.5267/j.ac.2020.4.0011	PROPN
easat-412	294	16	23	23	NUM
easat-412	294	17	edelweiss	edelweiss	PROPN
easat-412	294	18	applied	apply	VERB
easat-412	294	19	science	science	NOUN
easat-412	294	20	and	and	CCONJ
easat-412	294	21	technology	technology	NOUN
easat-412	294	22	issn	issn	PROPN
easat-412	294	23	:	:	PUNCT
easat-412	294	24	2576	2576	NUM
easat-412	294	25	-	-	SYM
easat-412	294	26	8484	8484	NUM
easat-412	294	27	vol	vol	NOUN
easat-412	294	28	.	.	PROPN
easat-412	294	29	8	8	NUM
easat-412	294	30	,	,	PUNCT
easat-412	294	31	no	no	INTJ
easat-412	294	32	.	.	NOUN
easat-412	294	33	1	1	NUM
easat-412	294	34	:	:	SYM
easat-412	294	35	13	13	NUM
easat-412	294	36	-	-	SYM
easat-412	294	37	23	23	NUM
easat-412	294	38	,	,	PUNCT
easat-412	294	39	2024	2024	NUM
easat-412	294	40	doi	doi	NOUN
easat-412	294	41	:	:	PUNCT
easat-412	294	42	10.55214/25768484.v8i1.412	10.55214/25768484.v8i1.412	NUM
easat-412	294	43	©	©	PROPN
easat-412	294	44	2024	2024	NUM
easat-412	294	45	by	by	ADP
easat-412	294	46	the	the	DET
easat-412	294	47	authors	author	NOUN
easat-412	294	48	;	;	PUNCT
easat-412	294	49	licensee	licensee	PROPN
easat-412	294	50	learning	learning	NOUN
easat-412	294	51	gate	gate	NOUN
easat-412	295	1	[	[	X
easat-412	295	2	22	22	NUM
easat-412	295	3	]	]	PUNCT
easat-412	295	4	m.	m.	NOUN
easat-412	295	5	l.	l.	PROPN
easat-412	295	6	markus	markus	PROPN
easat-412	295	7	and	and	CCONJ
easat-412	295	8	c.	c.	PROPN
easat-412	295	9	tanis	tanis	PROPN
easat-412	295	10	,	,	PUNCT
easat-412	295	11	"	"	PUNCT
easat-412	295	12	the	the	DET
easat-412	295	13	enterprise	enterprise	NOUN
easat-412	295	14	systems	system	NOUN
easat-412	295	15	experience	experience	NOUN
easat-412	295	16	-	-	PUNCT
easat-412	295	17	from	from	ADP
easat-412	295	18	adoption	adoption	NOUN
easat-412	295	19	to	to	ADP
easat-412	295	20	success	success	NOUN
easat-412	295	21	,	,	PUNCT
easat-412	295	22	"	"	PUNCT
easat-412	295	23	framing	frame	VERB
easat-412	295	24	the	the	DET
easat-412	295	25	domains	domain	NOUN
easat-412	295	26	of	of	ADP
easat-412	295	27	it	it	PRON
easat-412	295	28	research	research	VERB
easat-412	295	29	:	:	PUNCT
easat-412	295	30	glimpsing	glimpse	VERB
easat-412	295	31	the	the	DET
easat-412	295	32	future	future	NOUN
easat-412	295	33	through	through	ADP
easat-412	295	34	the	the	DET
easat-412	295	35	past	past	NOUN
easat-412	295	36	,	,	PUNCT
easat-412	295	37	vol	vol	NOUN
easat-412	295	38	.	.	PROPN
easat-412	296	1	173	173	NUM
easat-412	296	2	,	,	PUNCT
easat-412	296	3	no	no	INTJ
easat-412	296	4	.	.	NOUN
easat-412	296	5	2000	2000	NUM
easat-412	296	6	,	,	PUNCT
easat-412	297	1	pp	pp	ADJ
easat-412	297	2	.	.	PUNCT
easat-412	298	1	207	207	NUM
easat-412	298	2	-	-	SYM
easat-412	298	3	173	173	NUM
easat-412	298	4	,	,	PUNCT
easat-412	298	5	2000	2000	NUM
easat-412	298	6	.	.	PUNCT
easat-412	299	1	[	[	X
easat-412	299	2	23	23	NUM
easat-412	299	3	]	]	X
easat-412	299	4	r.	r.	PROPN
easat-412	299	5	e.	e.	PROPN
easat-412	299	6	spekman	spekman	PROPN
easat-412	299	7	and	and	CCONJ
easat-412	299	8	e.	e.	PROPN
easat-412	299	9	w.	w.	PROPN
easat-412	299	10	davis	davis	PROPN
easat-412	299	11	,	,	PUNCT
easat-412	299	12	"	"	PUNCT
easat-412	299	13	risky	risky	ADJ
easat-412	299	14	business	business	NOUN
easat-412	299	15	:	:	PUNCT
easat-412	299	16	expanding	expand	VERB
easat-412	299	17	the	the	DET
easat-412	299	18	discussion	discussion	NOUN
easat-412	299	19	on	on	ADP
easat-412	299	20	risk	risk	NOUN
easat-412	299	21	and	and	CCONJ
easat-412	299	22	the	the	DET
easat-412	299	23	extended	extended	ADJ
easat-412	299	24	enterprise	enterprise	NOUN
easat-412	299	25	,	,	PUNCT
easat-412	299	26	"	"	PUNCT
easat-412	299	27	international	international	ADJ
easat-412	299	28	journal	journal	NOUN
easat-412	299	29	of	of	ADP
easat-412	299	30	physical	physical	ADJ
easat-412	299	31	distribution	distribution	NOUN
easat-412	299	32	&	&	CCONJ
easat-412	299	33	logistics	logistic	NOUN
easat-412	299	34	management	management	NOUN
easat-412	299	35	,	,	PUNCT
easat-412	299	36	vol	vol	NOUN
easat-412	299	37	.	.	PROPN
easat-412	300	1	34	34	NUM
easat-412	300	2	,	,	PUNCT
easat-412	300	3	no	no	INTJ
easat-412	300	4	.	.	NOUN
easat-412	300	5	5	5	NUM
easat-412	300	6	,	,	PUNCT
easat-412	300	7	pp	pp	ADJ
easat-412	300	8	.	.	PUNCT
easat-412	301	1	414	414	NUM
easat-412	301	2	-	-	SYM
easat-412	301	3	433	433	NUM
easat-412	301	4	,	,	PUNCT
easat-412	301	5	2004	2004	NUM
easat-412	301	6	.	.	PUNCT
easat-412	302	1	[	[	X
easat-412	302	2	24	24	NUM
easat-412	302	3	]	]	PUNCT
easat-412	302	4	n.	n.	PROPN
easat-412	302	5	p.	p.	NOUN
easat-412	302	6	singh	singh	PROPN
easat-412	302	7	and	and	CCONJ
easat-412	302	8	p.	p.	PROPN
easat-412	302	9	c.	c.	PROPN
easat-412	302	10	hong	hong	PROPN
easat-412	302	11	,	,	PUNCT
easat-412	302	12	"	"	PUNCT
easat-412	302	13	impact	impact	NOUN
easat-412	302	14	of	of	ADP
easat-412	302	15	strategic	strategic	ADJ
easat-412	302	16	and	and	CCONJ
easat-412	302	17	operational	operational	ADJ
easat-412	302	18	risk	risk	NOUN
easat-412	302	19	management	management	NOUN
easat-412	302	20	practices	practice	NOUN
easat-412	302	21	on	on	ADP
easat-412	302	22	firm	firm	ADJ
easat-412	302	23	performance	performance	NOUN
easat-412	302	24	:	:	PUNCT
easat-412	302	25	an	an	DET
easat-412	302	26	empirical	empirical	ADJ
easat-412	302	27	investigation	investigation	NOUN
easat-412	302	28	,	,	PUNCT
easat-412	302	29	"	"	PUNCT
easat-412	302	30	european	european	ADJ
easat-412	302	31	management	management	NOUN
easat-412	302	32	journal	journal	PROPN
easat-412	302	33	,	,	PUNCT
easat-412	302	34	vol	vol	NOUN
easat-412	302	35	.	.	PROPN
easat-412	302	36	38	38	NUM
easat-412	302	37	,	,	PUNCT
easat-412	302	38	no	no	INTJ
easat-412	302	39	.	.	NOUN
easat-412	302	40	5	5	NUM
easat-412	302	41	,	,	PUNCT
easat-412	302	42	pp	pp	ADJ
easat-412	302	43	.	.	PUNCT
easat-412	303	1	723	723	NUM
easat-412	303	2	-	-	SYM
easat-412	303	3	735	735	NUM
easat-412	303	4	,	,	PUNCT
easat-412	303	5	2020	2020	NUM
easat-412	303	6	.	.	PUNCT
easat-412	304	1	https://doi.org/10.1016/j.emj.2020.03.003	https://doi.org/10.1016/j.emj.2020.03.003	NOUN
easat-412	305	1	[	[	X
easat-412	305	2	25	25	NUM
easat-412	305	3	]	]	X
easat-412	305	4	j.	j.	PROPN
easat-412	305	5	gualandris	gualandris	PROPN
easat-412	305	6	,	,	PUNCT
easat-412	305	7	h.	h.	PROPN
easat-412	305	8	legenvre	legenvre	PROPN
easat-412	305	9	,	,	PUNCT
easat-412	305	10	and	and	CCONJ
easat-412	305	11	m.	m.	NOUN
easat-412	305	12	kalchschmidt	kalchschmidt	PROPN
easat-412	305	13	,	,	PUNCT
easat-412	305	14	"	"	PUNCT
easat-412	305	15	exploration	exploration	NOUN
easat-412	305	16	and	and	CCONJ
easat-412	305	17	exploitation	exploitation	NOUN
easat-412	305	18	within	within	ADP
easat-412	305	19	supply	supply	NOUN
easat-412	305	20	networks	network	NOUN
easat-412	305	21	:	:	PUNCT
easat-412	305	22	examining	examine	VERB
easat-412	305	23	purchasing	purchase	VERB
easat-412	305	24	ambidexterity	ambidexterity	NOUN
easat-412	305	25	and	and	CCONJ
easat-412	305	26	its	its	PRON
easat-412	305	27	multiple	multiple	ADJ
easat-412	305	28	performance	performance	NOUN
easat-412	305	29	implications	implication	NOUN
easat-412	305	30	,	,	PUNCT
easat-412	305	31	"	"	PUNCT
easat-412	305	32	international	international	ADJ
easat-412	305	33	journal	journal	NOUN
easat-412	305	34	of	of	ADP
easat-412	305	35	operations	operation	NOUN
easat-412	305	36	&	&	CCONJ
easat-412	305	37	production	production	NOUN
easat-412	305	38	management	management	NOUN
easat-412	305	39	,	,	PUNCT
easat-412	305	40	vol	vol	NOUN
easat-412	305	41	.	.	PROPN
easat-412	305	42	38	38	NUM
easat-412	305	43	,	,	PUNCT
easat-412	305	44	no	no	INTJ
easat-412	305	45	.	.	NOUN
easat-412	305	46	3	3	NUM
easat-412	305	47	,	,	PUNCT
easat-412	305	48	pp	pp	ADJ
easat-412	305	49	.	.	PUNCT
easat-412	306	1	667	667	NUM
easat-412	306	2	-	-	NUM
easat-412	306	3	689	689	NUM
easat-412	306	4	,	,	PUNCT
easat-412	306	5	2018	2018	NUM
easat-412	306	6	.	.	PUNCT
easat-412	307	1	https://doi.org/10.1108/ijopm-03-2017-0162	https://doi.org/10.1108/ijopm-03-2017-0162	NOUN
easat-412	308	1	[	[	X
easat-412	308	2	26	26	NUM
easat-412	308	3	]	]	X
easat-412	308	4	n.	n.	NOUN
easat-412	308	5	alsaadi	alsaadi	NOUN
easat-412	308	6	and	and	CCONJ
easat-412	308	7	n.	n.	PROPN
easat-412	308	8	norhayatizakuan	norhayatizakuan	PROPN
easat-412	308	9	,	,	PUNCT
easat-412	308	10	"	"	PUNCT
easat-412	308	11	the	the	DET
easat-412	308	12	impact	impact	NOUN
easat-412	308	13	of	of	ADP
easat-412	308	14	risk	risk	NOUN
easat-412	308	15	management	management	NOUN
easat-412	308	16	practices	practice	NOUN
easat-412	308	17	on	on	ADP
easat-412	308	18	the	the	DET
easat-412	308	19	performance	performance	NOUN
easat-412	308	20	of	of	ADP
easat-412	308	21	construction	construction	NOUN
easat-412	308	22	projects	project	NOUN
easat-412	308	23	,	,	PUNCT
easat-412	308	24	"	"	PUNCT
easat-412	308	25	estudios	estudios	X
easat-412	308	26	de	de	PROPN
easat-412	308	27	economía	economía	PROPN
easat-412	308	28	aplicada	aplicada	PROPN
easat-412	308	29	,	,	PUNCT
easat-412	308	30	vol	vol	NOUN
easat-412	308	31	.	.	PROPN
easat-412	308	32	39	39	NUM
easat-412	308	33	,	,	PUNCT
easat-412	308	34	no	no	INTJ
easat-412	308	35	.	.	NOUN
easat-412	308	36	4	4	NUM
easat-412	308	37	,	,	PUNCT
easat-412	308	38	pp	pp	ADJ
easat-412	308	39	.	.	PUNCT
easat-412	309	1	1	1	NUM
easat-412	309	2	-	-	SYM
easat-412	309	3	10	10	NUM
easat-412	309	4	,	,	PUNCT
easat-412	309	5	2021	2021	NUM
easat-412	309	6	.	.	PUNCT
easat-412	310	1	https://doi.org/10.25115/eea.v39i4.4164	https://doi.org/10.25115/eea.v39i4.4164	NOUN
easat-412	310	2	[	[	X
easat-412	310	3	27	27	NUM
easat-412	310	4	]	]	PUNCT
easat-412	310	5	p.	p.	NOUN
easat-412	310	6	p.	p.	NOUN
easat-412	310	7	biancone	biancone	NOUN
easat-412	310	8	,	,	PUNCT
easat-412	310	9	m.	m.	NOUN
easat-412	310	10	z.	z.	PROPN
easat-412	310	11	shakhatreh	shakhatreh	PROPN
easat-412	310	12	,	,	PUNCT
easat-412	310	13	and	and	CCONJ
easat-412	310	14	m.	m.	NOUN
easat-412	310	15	radwan	radwan	NOUN
easat-412	310	16	,	,	PUNCT
easat-412	310	17	"	"	PUNCT
easat-412	310	18	operational	operational	ADJ
easat-412	310	19	risk	risk	NOUN
easat-412	310	20	management	management	NOUN
easat-412	310	21	disclosure	disclosure	NOUN
easat-412	310	22	in	in	ADP
easat-412	310	23	islamic	islamic	ADJ
easat-412	310	24	banks	bank	NOUN
easat-412	310	25	in	in	ADP
easat-412	310	26	risk	risk	NOUN
easat-412	310	27	management	management	NOUN
easat-412	310	28	:	:	PUNCT
easat-412	310	29	perspectives	perspective	NOUN
easat-412	310	30	and	and	CCONJ
easat-412	310	31	open	open	ADJ
easat-412	310	32	issues	issue	NOUN
easat-412	310	33	.	.	PUNCT
easat-412	311	1	a	a	DET
easat-412	311	2	multi	multi	ADJ
easat-412	311	3	-	-	ADJ
easat-412	311	4	disciplinary	disciplinary	ADJ
easat-412	311	5	approach	approach	NOUN
easat-412	311	6	,	,	PUNCT
easat-412	311	7	"	"	PUNCT
easat-412	311	8	mcgraw	mcgraw	PROPN
easat-412	311	9	-	-	PUNCT
easat-412	311	10	hill	hill	NOUN
easat-412	311	11	education	education	NOUN
easat-412	311	12	,	,	PUNCT
easat-412	311	13	2016	2016	NUM
easat-412	311	14	,	,	PUNCT
easat-412	311	15	pp	pp	ADJ
easat-412	311	16	.	.	PUNCT
easat-412	311	17	62	62	NUM
easat-412	311	18	–	–	PUNCT
easat-412	311	19	78	78	NUM
easat-412	311	20	.	.	PUNCT
easat-412	312	1	[	[	X
easat-412	312	2	28	28	NUM
easat-412	312	3	]	]	X
easat-412	312	4	j.	j.	PROPN
easat-412	312	5	ruiz	ruiz	PROPN
easat-412	312	6	-	-	PUNCT
easat-412	312	7	canela	canela	PROPN
easat-412	312	8	lópez	lópez	NOUN
easat-412	312	9	,	,	PUNCT
easat-412	312	10	"	"	PUNCT
easat-412	312	11	how	how	SCONJ
easat-412	312	12	can	can	AUX
easat-412	312	13	enterprise	enterprise	VERB
easat-412	312	14	risk	risk	NOUN
easat-412	312	15	management	management	NOUN
easat-412	312	16	help	help	NOUN
easat-412	312	17	in	in	ADP
easat-412	312	18	evaluating	evaluate	VERB
easat-412	312	19	the	the	DET
easat-412	312	20	operational	operational	ADJ
easat-412	312	21	risks	risk	NOUN
easat-412	312	22	of	of	ADP
easat-412	312	23	a	a	DET
easat-412	312	24	telecommunications	telecommunications	NOUN
easat-412	312	25	company	company	NOUN
easat-412	312	26	?	?	PUNCT
easat-412	312	27	,	,	PUNCT
easat-412	312	28	"	"	PUNCT
easat-412	312	29	journal	journal	NOUN
easat-412	312	30	of	of	ADP
easat-412	312	31	risk	risk	NOUN
easat-412	312	32	and	and	CCONJ
easat-412	312	33	financial	financial	ADJ
easat-412	312	34	management	management	NOUN
easat-412	312	35	,	,	PUNCT
easat-412	312	36	vol	vol	NOUN
easat-412	312	37	.	.	PROPN
easat-412	312	38	14	14	NUM
easat-412	312	39	,	,	PUNCT
easat-412	312	40	no	no	INTJ
easat-412	312	41	.	.	NOUN
easat-412	312	42	3	3	NUM
easat-412	312	43	,	,	PUNCT
easat-412	312	44	p.	p.	NOUN
easat-412	312	45	139	139	NUM
easat-412	312	46	,	,	PUNCT
easat-412	312	47	2021	2021	NUM
easat-412	312	48	.	.	PUNCT
easat-412	313	1	https://doi.org/10.3390/jrfm14030139	https://doi.org/10.3390/jrfm14030139	PROPN
easat-412	313	2	[	[	X
easat-412	313	3	29	29	NUM
easat-412	313	4	]	]	PUNCT
easat-412	313	5	j.	j.	PROPN
easat-412	313	6	g.	g.	PROPN
easat-412	313	7	muriithi	muriithi	PROPN
easat-412	313	8	and	and	CCONJ
easat-412	313	9	k.	k.	PROPN
easat-412	313	10	m.	m.	PROPN
easat-412	313	11	waweru	waweru	PROPN
easat-412	313	12	,	,	PUNCT
easat-412	313	13	"	"	PUNCT
easat-412	313	14	operational	operational	ADJ
easat-412	313	15	risk	risk	NOUN
easat-412	313	16	,	,	PUNCT
easat-412	313	17	bank	bank	NOUN
easat-412	313	18	size	size	NOUN
easat-412	313	19	and	and	CCONJ
easat-412	313	20	the	the	DET
easat-412	313	21	financial	financial	ADJ
easat-412	313	22	performance	performance	NOUN
easat-412	313	23	of	of	ADP
easat-412	313	24	commercial	commercial	ADJ
easat-412	313	25	banks	bank	NOUN
easat-412	313	26	in	in	ADP
easat-412	313	27	kenya	kenya	NOUN
easat-412	313	28	,	,	PUNCT
easat-412	313	29	"	"	PUNCT
easat-412	313	30	journal	journal	NOUN
easat-412	313	31	of	of	ADP
easat-412	313	32	finance	finance	PROPN
easat-412	313	33	&	&	CCONJ
easat-412	313	34	banking	banking	NOUN
easat-412	313	35	studies	study	NOUN
easat-412	313	36	,	,	PUNCT
easat-412	313	37	vol	vol	NOUN
easat-412	313	38	.	.	PROPN
easat-412	314	1	6	6	NUM
easat-412	314	2	,	,	PUNCT
easat-412	314	3	no	no	INTJ
easat-412	314	4	.	.	NOUN
easat-412	314	5	3	3	NUM
easat-412	314	6	,	,	PUNCT
easat-412	314	7	pp	pp	ADJ
easat-412	314	8	.	.	PUNCT
easat-412	315	1	39	39	NUM
easat-412	315	2	-	-	SYM
easat-412	315	3	50	50	NUM
easat-412	315	4	,	,	PUNCT
easat-412	315	5	2017	2017	NUM
easat-412	315	6	.	.	PUNCT
easat-412	316	1	https://doi.org/10.20525/ijfbs.v6i3.691	https://doi.org/10.20525/ijfbs.v6i3.691	NOUN
easat-412	317	1	[	[	X
easat-412	317	2	30	30	NUM
easat-412	317	3	]	]	X
easat-412	317	4	o.	o.	PROPN
easat-412	317	5	s.	s.	PROPN
easat-412	317	6	fadun	fadun	PROPN
easat-412	317	7	and	and	CCONJ
easat-412	317	8	d.	d.	PROPN
easat-412	317	9	oye	oye	PROPN
easat-412	317	10	,	,	PUNCT
easat-412	317	11	"	"	PUNCT
easat-412	317	12	impacts	impact	NOUN
easat-412	317	13	of	of	ADP
easat-412	317	14	operational	operational	ADJ
easat-412	317	15	risk	risk	NOUN
easat-412	317	16	management	management	NOUN
easat-412	317	17	on	on	ADP
easat-412	317	18	financial	financial	ADJ
easat-412	317	19	performance	performance	NOUN
easat-412	317	20	:	:	PUNCT
easat-412	317	21	a	a	DET
easat-412	317	22	case	case	NOUN
easat-412	317	23	of	of	ADP
easat-412	317	24	commercial	commercial	ADJ
easat-412	317	25	banks	bank	NOUN
easat-412	317	26	in	in	ADP
easat-412	317	27	nigeria	nigeria	PROPN
easat-412	317	28	,	,	PUNCT
easat-412	317	29	"	"	PUNCT
easat-412	317	30	international	international	ADJ
easat-412	317	31	journal	journal	NOUN
easat-412	317	32	of	of	ADP
easat-412	317	33	finance	finance	PROPN
easat-412	317	34	&	&	CCONJ
easat-412	317	35	banking	banking	NOUN
easat-412	317	36	studies	study	NOUN
easat-412	317	37	,	,	PUNCT
easat-412	317	38	vol	vol	NOUN
easat-412	317	39	.	.	PROPN
easat-412	317	40	9	9	NUM
easat-412	317	41	,	,	PUNCT
easat-412	317	42	no	no	INTJ
easat-412	317	43	.	.	NOUN
easat-412	317	44	1	1	NUM
easat-412	317	45	,	,	PUNCT
easat-412	317	46	pp	pp	ADJ
easat-412	317	47	.	.	PUNCT
easat-412	318	1	22	22	NUM
easat-412	318	2	-	-	SYM
easat-412	318	3	35	35	NUM
easat-412	318	4	,	,	PUNCT
easat-412	318	5	2020	2020	NUM
easat-412	318	6	.	.	PUNCT
easat-412	318	7	https://doi.org/10.20525/ijfbs.v9i1.634	https://doi.org/10.20525/ijfbs.v9i1.634	PROPN
easat-412	319	1	[	[	X
easat-412	319	2	31	31	NUM
easat-412	319	3	]	]	PUNCT
easat-412	319	4	s.	s.	PROPN
easat-412	319	5	roychowdhury	roychowdhury	PROPN
easat-412	319	6	,	,	PUNCT
easat-412	319	7	n.	n.	NOUN
easat-412	319	8	shroff	shroff	NOUN
easat-412	319	9	,	,	PUNCT
easat-412	319	10	and	and	CCONJ
easat-412	319	11	r.	r.	PROPN
easat-412	319	12	s.	s.	PROPN
easat-412	319	13	verdi	verdi	PROPN
easat-412	319	14	,	,	PUNCT
easat-412	319	15	"	"	PUNCT
easat-412	319	16	the	the	DET
easat-412	319	17	effects	effect	NOUN
easat-412	319	18	of	of	ADP
easat-412	319	19	financial	financial	ADJ
easat-412	319	20	reporting	reporting	NOUN
easat-412	319	21	and	and	CCONJ
easat-412	319	22	disclosure	disclosure	NOUN
easat-412	319	23	on	on	ADP
easat-412	319	24	corporate	corporate	ADJ
easat-412	319	25	investment	investment	NOUN
easat-412	319	26	:	:	PUNCT
easat-412	319	27	a	a	DET
easat-412	319	28	review	review	NOUN
easat-412	319	29	,	,	PUNCT
easat-412	319	30	"	"	PUNCT
easat-412	319	31	journal	journal	NOUN
easat-412	319	32	of	of	ADP
easat-412	319	33	accounting	accounting	NOUN
easat-412	319	34	and	and	CCONJ
easat-412	319	35	economics	economic	NOUN
easat-412	319	36	,	,	PUNCT
easat-412	319	37	vol	vol	NOUN
easat-412	319	38	.	.	PROPN
easat-412	320	1	68	68	NUM
easat-412	320	2	,	,	PUNCT
easat-412	320	3	no	no	INTJ
easat-412	320	4	.	.	NOUN
easat-412	320	5	2	2	NUM
easat-412	320	6	-	-	SYM
easat-412	320	7	3	3	NUM
easat-412	320	8	,	,	PUNCT
easat-412	320	9	p.	p.	NOUN
easat-412	320	10	101246	101246	NUM
easat-412	320	11	,	,	PUNCT
easat-412	320	12	2019	2019	NUM
easat-412	320	13	.	.	PUNCT
easat-412	321	1	[	[	X
easat-412	321	2	32	32	NUM
easat-412	321	3	]	]	PUNCT
easat-412	321	4	m.	m.	NOUN
easat-412	321	5	feng	feng	PROPN
easat-412	321	6	,	,	PUNCT
easat-412	321	7	c.	c.	PROPN
easat-412	321	8	li	li	PROPN
easat-412	321	9	,	,	PUNCT
easat-412	321	10	s.	s.	PROPN
easat-412	321	11	e.	e.	PROPN
easat-412	321	12	mcvay	mcvay	PROPN
easat-412	321	13	,	,	PUNCT
easat-412	321	14	and	and	CCONJ
easat-412	321	15	h.	h.	PROPN
easat-412	321	16	skaife	skaife	NOUN
easat-412	321	17	,	,	PUNCT
easat-412	321	18	"	"	PUNCT
easat-412	321	19	does	do	AUX
easat-412	321	20	ineffective	ineffective	ADJ
easat-412	321	21	internal	internal	ADJ
easat-412	321	22	control	control	NOUN
easat-412	321	23	over	over	ADP
easat-412	321	24	financial	financial	ADJ
easat-412	321	25	reporting	reporting	NOUN
easat-412	321	26	affect	affect	VERB
easat-412	321	27	a	a	DET
easat-412	321	28	firm	firm	NOUN
easat-412	321	29	's	's	PART
easat-412	321	30	operations	operation	NOUN
easat-412	321	31	?	?	PUNCT
easat-412	322	1	evidence	evidence	NOUN
easat-412	322	2	from	from	ADP
easat-412	322	3	firms	firm	NOUN
easat-412	322	4	'	'	PART
easat-412	322	5	inventory	inventory	NOUN
easat-412	322	6	management	management	NOUN
easat-412	322	7	,	,	PUNCT
easat-412	322	8	"	"	PUNCT
easat-412	322	9	the	the	DET
easat-412	322	10	accounting	accounting	NOUN
easat-412	322	11	review	review	NOUN
easat-412	322	12	,	,	PUNCT
easat-412	322	13	vol	vol	NOUN
easat-412	322	14	.	.	PROPN
easat-412	323	1	90	90	NUM
easat-412	323	2	,	,	PUNCT
easat-412	323	3	no	no	INTJ
easat-412	323	4	.	.	NOUN
easat-412	323	5	2	2	NUM
easat-412	323	6	,	,	PUNCT
easat-412	323	7	pp	pp	ADJ
easat-412	323	8	.	.	PUNCT
easat-412	324	1	529	529	NUM
easat-412	324	2	-	-	SYM
easat-412	324	3	557	557	NUM
easat-412	324	4	,	,	PUNCT
easat-412	324	5	2015	2015	NUM
easat-412	324	6	.	.	PUNCT
easat-412	325	1	https://doi.org/10.2308/accr-50909	https://doi.org/10.2308/accr-50909	NOUN
easat-412	326	1	[	[	X
easat-412	326	2	33	33	NUM
easat-412	326	3	]	]	PUNCT
easat-412	326	4	e.	e.	PROPN
easat-412	326	5	h.	h.	PROPN
easat-412	326	6	halim	halim	PROPN
easat-412	326	7	,	,	PUNCT
easat-412	326	8	g.	g.	PROPN
easat-412	326	9	mustika	mustika	PROPN
easat-412	326	10	,	,	PUNCT
easat-412	326	11	r.	r.	PROPN
easat-412	326	12	n.	n.	PROPN
easat-412	326	13	sari	sari	PROPN
easat-412	326	14	,	,	PUNCT
easat-412	326	15	r.	r.	PROPN
easat-412	326	16	anugerah	anugerah	PROPN
easat-412	326	17	,	,	PUNCT
easat-412	326	18	and	and	CCONJ
easat-412	326	19	z.	z.	PROPN
easat-412	326	20	mohd	mohd	PROPN
easat-412	326	21	-	-	PUNCT
easat-412	326	22	sanusi	sanusi	PROPN
easat-412	326	23	,	,	PUNCT
easat-412	326	24	"	"	PUNCT
easat-412	326	25	corporate	corporate	ADJ
easat-412	326	26	governance	governance	NOUN
easat-412	326	27	practices	practice	NOUN
easat-412	326	28	and	and	CCONJ
easat-412	326	29	financial	financial	ADJ
easat-412	326	30	performance	performance	NOUN
easat-412	326	31	:	:	PUNCT
easat-412	326	32	the	the	DET
easat-412	326	33	mediating	mediate	VERB
easat-412	326	34	effect	effect	NOUN
easat-412	326	35	of	of	ADP
easat-412	326	36	risk	risk	NOUN
easat-412	326	37	management	management	NOUN
easat-412	326	38	committee	committee	NOUN
easat-412	326	39	at	at	ADP
easat-412	326	40	manufacturing	manufacturing	NOUN
easat-412	326	41	firms	firm	NOUN
easat-412	326	42	,	,	PUNCT
easat-412	326	43	"	"	PUNCT
easat-412	326	44	journal	journal	NOUN
easat-412	326	45	of	of	ADP
easat-412	326	46	international	international	ADJ
easat-412	326	47	studies	study	NOUN
easat-412	326	48	,	,	PUNCT
easat-412	326	49	vol	vol	NOUN
easat-412	326	50	.	.	PROPN
easat-412	326	51	10	10	NUM
easat-412	326	52	,	,	PUNCT
easat-412	326	53	no	no	INTJ
easat-412	326	54	.	.	NOUN
easat-412	326	55	4	4	NUM
easat-412	326	56	,	,	PUNCT
easat-412	326	57	2017	2017	NUM
easat-412	326	58	.	.	PUNCT
easat-412	327	1	https://doi.org/10.14254/2071-8330.2017/10-4/21	https://doi.org/10.14254/2071-8330.2017/10-4/21	VERB
easat-412	328	1	[	[	X
easat-412	328	2	34	34	NUM
easat-412	328	3	]	]	X
easat-412	328	4	g.	g.	PROPN
easat-412	328	5	f.	f.	PROPN
easat-412	328	6	sambera	sambera	PROPN
easat-412	328	7	and	and	CCONJ
easat-412	328	8	w.	w.	PROPN
easat-412	328	9	meiranto	meiranto	PROPN
easat-412	328	10	,	,	PUNCT
easat-412	328	11	"	"	PUNCT
easat-412	328	12	analysis	analysis	NOUN
easat-412	328	13	of	of	ADP
easat-412	328	14	board	board	NOUN
easat-412	328	15	characteristics	characteristic	NOUN
easat-412	328	16	and	and	CCONJ
easat-412	328	17	firm	firm	ADJ
easat-412	328	18	characteristics	characteristic	NOUN
easat-412	328	19	on	on	ADP
easat-412	328	20	the	the	DET
easat-412	328	21	establishment	establishment	NOUN
easat-412	328	22	of	of	ADP
easat-412	328	23	risk	risk	NOUN
easat-412	328	24	management	management	NOUN
easat-412	328	25	committee	committee	NOUN
easat-412	328	26	,	,	PUNCT
easat-412	328	27	"	"	PUNCT
easat-412	328	28	diponegoro	diponegoro	ADV
easat-412	328	29	kournal	kournal	ADJ
easat-412	328	30	of	of	ADP
easat-412	328	31	accounting	accounting	NOUN
easat-412	328	32	,	,	PUNCT
easat-412	328	33	vol	vol	NOUN
easat-412	328	34	.	.	PROPN
easat-412	328	35	2	2	NUM
easat-412	328	36	,	,	PUNCT
easat-412	328	37	no	no	INTJ
easat-412	328	38	.	.	NOUN
easat-412	328	39	3	3	NUM
easat-412	328	40	,	,	PUNCT
easat-412	328	41	pp	pp	ADJ
easat-412	328	42	.	.	PUNCT
easat-412	329	1	1	1	NUM
easat-412	329	2	-	-	SYM
easat-412	329	3	14	14	NUM
easat-412	329	4	,	,	PUNCT
easat-412	329	5	2013	2013	NUM
easat-412	329	6	.	.	PUNCT
easat-412	330	1	[	[	X
easat-412	330	2	35	35	NUM
easat-412	330	3	]	]	PUNCT
easat-412	330	4	a.	a.	NOUN
easat-412	330	5	shamsaei	shamsaei	PROPN
easat-412	330	6	,	,	PUNCT
easat-412	330	7	a.	a.	NOUN
easat-412	330	8	pourshahid	pourshahid	NOUN
easat-412	330	9	,	,	PUNCT
easat-412	330	10	and	and	CCONJ
easat-412	330	11	d.	d.	PROPN
easat-412	330	12	amyot	amyot	PROPN
easat-412	330	13	,	,	PUNCT
easat-412	330	14	"	"	PUNCT
easat-412	330	15	business	business	NOUN
easat-412	330	16	process	process	NOUN
easat-412	330	17	compliance	compliance	NOUN
easat-412	330	18	tracking	tracking	NOUN
easat-412	330	19	using	use	VERB
easat-412	330	20	key	key	ADJ
easat-412	330	21	performance	performance	NOUN
easat-412	330	22	indicators	indicator	NOUN
easat-412	330	23	,	,	PUNCT
easat-412	330	24	"	"	PUNCT
easat-412	330	25	presented	present	VERB
easat-412	330	26	at	at	ADP
easat-412	330	27	the	the	DET
easat-412	330	28	in	in	ADP
easat-412	330	29	business	business	NOUN
easat-412	330	30	process	process	NOUN
easat-412	330	31	management	management	NOUN
easat-412	330	32	workshops	workshop	NOUN
easat-412	330	33	:	:	PUNCT
easat-412	330	34	bpm	bpm	NOUN
easat-412	330	35	2010	2010	NUM
easat-412	330	36	international	international	ADJ
easat-412	330	37	workshops	workshop	NOUN
easat-412	330	38	and	and	CCONJ
easat-412	330	39	education	education	NOUN
easat-412	330	40	track	track	NOUN
easat-412	330	41	,	,	PUNCT
easat-412	330	42	hoboken	hoboken	PROPN
easat-412	330	43	,	,	PUNCT
easat-412	330	44	nj	nj	PROPN
easat-412	330	45	,	,	PUNCT
easat-412	330	46	usa	usa	PROPN
easat-412	330	47	,	,	PUNCT
easat-412	330	48	september	september	PROPN
easat-412	330	49	13	13	NUM
easat-412	330	50	-	-	SYM
easat-412	330	51	15	15	NUM
easat-412	330	52	,	,	PUNCT
easat-412	330	53	2010	2010	NUM
easat-412	330	54	,	,	PUNCT
easat-412	330	55	revised	revise	VERB
easat-412	330	56	selected	select	VERB
easat-412	330	57	papers	paper	NOUN
easat-412	330	58	8	8	NUM
easat-412	330	59	(	(	PUNCT
easat-412	330	60	pp	pp	ADJ
easat-412	330	61	.	.	PUNCT
easat-412	331	1	73	73	NUM
easat-412	331	2	-	-	SYM
easat-412	331	3	84	84	NUM
easat-412	331	4	)	)	PUNCT
easat-412	331	5	.	.	PUNCT
easat-412	332	1	springer	springer	PROPN
easat-412	332	2	berlin	berlin	PROPN
easat-412	332	3	heidelberg	heidelberg	PROPN
easat-412	332	4	,	,	PUNCT
easat-412	332	5	2011	2011	NUM
easat-412	332	6	.	.	PUNCT
easat-412	333	1	[	[	X
easat-412	333	2	36	36	NUM
easat-412	333	3	]	]	X
easat-412	333	4	r.	r.	PROPN
easat-412	333	5	walker	walker	PROPN
easat-412	333	6	,	,	PUNCT
easat-412	333	7	"	"	PUNCT
easat-412	333	8	the	the	DET
easat-412	333	9	increasing	increase	VERB
easat-412	333	10	importance	importance	NOUN
easat-412	333	11	of	of	ADP
easat-412	333	12	operational	operational	ADJ
easat-412	333	13	risk	risk	NOUN
easat-412	333	14	in	in	ADP
easat-412	333	15	enterprise	enterprise	NOUN
easat-412	333	16	risk	risk	NOUN
easat-412	333	17	management	management	NOUN
easat-412	333	18	,	,	PUNCT
easat-412	333	19	"	"	PUNCT
easat-412	333	20	the	the	DET
easat-412	333	21	journal	journal	NOUN
easat-412	333	22	of	of	ADP
easat-412	333	23	enterprise	enterprise	NOUN
easat-412	333	24	risk	risk	NOUN
easat-412	333	25	management	management	NOUN
easat-412	333	26	,	,	PUNCT
easat-412	333	27	vol	vol	NOUN
easat-412	333	28	.	.	PROPN
easat-412	333	29	1	1	NUM
easat-412	333	30	,	,	PUNCT
easat-412	333	31	no	no	INTJ
easat-412	333	32	.	.	NOUN
easat-412	333	33	1	1	NUM
easat-412	333	34	,	,	PUNCT
easat-412	333	35	pp	pp	ADJ
easat-412	333	36	.	.	PUNCT
easat-412	334	1	82	82	NUM
easat-412	334	2	-	-	SYM
easat-412	334	3	96	96	NUM
easat-412	334	4	,	,	PUNCT
easat-412	334	5	2015	2015	NUM
easat-412	334	6	.	.	PUNCT
easat-412	335	1	[	[	X
easat-412	335	2	37	37	NUM
easat-412	335	3	]	]	PUNCT
easat-412	335	4	j.	j.	PROPN
easat-412	335	5	j.	j.	PROPN
easat-412	335	6	jones	jones	PROPN
easat-412	335	7	,	,	PUNCT
easat-412	335	8	"	"	PUNCT
easat-412	335	9	earnings	earning	NOUN
easat-412	335	10	management	management	NOUN
easat-412	335	11	during	during	ADP
easat-412	335	12	import	import	NOUN
easat-412	335	13	relief	relief	NOUN
easat-412	335	14	investigations	investigation	NOUN
easat-412	335	15	,	,	PUNCT
easat-412	335	16	"	"	PUNCT
easat-412	335	17	journal	journal	NOUN
easat-412	335	18	of	of	ADP
easat-412	335	19	accounting	accounting	NOUN
easat-412	335	20	research	research	NOUN
easat-412	335	21	,	,	PUNCT
easat-412	335	22	vol	vol	NOUN
easat-412	335	23	.	.	PROPN
easat-412	335	24	29	29	NUM
easat-412	335	25	,	,	PUNCT
easat-412	335	26	no	no	INTJ
easat-412	335	27	.	.	NOUN
easat-412	335	28	2	2	NUM
easat-412	335	29	,	,	PUNCT
easat-412	335	30	pp	pp	ADJ
easat-412	335	31	.	.	PUNCT
easat-412	335	32	193	193	NUM
easat-412	335	33	-	-	SYM
easat-412	335	34	228	228	NUM
easat-412	335	35	,	,	PUNCT
easat-412	335	36	1992	1992	NUM
easat-412	335	37	.	.	PUNCT
easat-412	336	1	[	[	X
easat-412	336	2	38	38	NUM
easat-412	336	3	]	]	PUNCT
easat-412	336	4	c.	c.	PROPN
easat-412	336	5	parker	parker	PROPN
easat-412	336	6	and	and	CCONJ
easat-412	336	7	l.	l.	PROPN
easat-412	336	8	v.	v.	PROPN
easat-412	336	9	nielsen	nielsen	PROPN
easat-412	336	10	,	,	PUNCT
easat-412	336	11	"	"	PUNCT
easat-412	336	12	corporate	corporate	ADJ
easat-412	336	13	compliance	compliance	NOUN
easat-412	336	14	systems	system	NOUN
easat-412	336	15	:	:	PUNCT
easat-412	336	16	could	could	AUX
easat-412	336	17	they	they	PRON
easat-412	336	18	make	make	VERB
easat-412	336	19	any	any	DET
easat-412	336	20	difference	difference	NOUN
easat-412	336	21	,	,	PUNCT
easat-412	336	22	"	"	PUNCT
easat-412	336	23	journal	journal	NOUN
easat-412	336	24	of	of	ADP
easat-412	336	25	administration	administration	PROPN
easat-412	336	26	&	&	CCONJ
easat-412	336	27	society	society	PROPN
easat-412	336	28	,	,	PUNCT
easat-412	336	29	vol	vol	NOUN
easat-412	336	30	.	.	PROPN
easat-412	336	31	41	41	NUM
easat-412	336	32	,	,	PUNCT
easat-412	336	33	no	no	INTJ
easat-412	336	34	.	.	NOUN
easat-412	336	35	1	1	NUM
easat-412	336	36	,	,	PUNCT
easat-412	336	37	pp	pp	ADJ
easat-412	336	38	.	.	PUNCT
easat-412	337	1	3	3	NUM
easat-412	337	2	-	-	SYM
easat-412	337	3	37	37	NUM
easat-412	337	4	,	,	PUNCT
easat-412	337	5	2009	2009	NUM
easat-412	337	6	.	.	PUNCT
easat-412	338	1	https://doi.org/10.1177/0095399708328869	https://doi.org/10.1177/0095399708328869	X
easat-412	339	1	[	[	X
easat-412	339	2	39	39	NUM
easat-412	339	3	]	]	PUNCT
easat-412	339	4	f.	f.	PROPN
easat-412	339	5	rimin	rimin	PROPN
easat-412	339	6	,	,	PUNCT
easat-412	339	7	i.	i.	PROPN
easat-412	339	8	bujang	bujang	PROPN
easat-412	339	9	,	,	PUNCT
easat-412	339	10	a.	a.	PROPN
easat-412	339	11	wong	wong	PROPN
easat-412	339	12	su	su	PROPN
easat-412	339	13	chu	chu	PROPN
easat-412	339	14	,	,	PUNCT
easat-412	339	15	and	and	CCONJ
easat-412	339	16	j.	j.	PROPN
easat-412	339	17	said	say	VERB
easat-412	339	18	,	,	PUNCT
easat-412	339	19	"	"	PUNCT
easat-412	339	20	the	the	DET
easat-412	339	21	effect	effect	NOUN
easat-412	339	22	of	of	ADP
easat-412	339	23	a	a	DET
easat-412	339	24	separate	separate	ADJ
easat-412	339	25	risk	risk	NOUN
easat-412	339	26	management	management	NOUN
easat-412	339	27	committee	committee	NOUN
easat-412	339	28	(	(	PUNCT
easat-412	339	29	rmc	rmc	PROPN
easat-412	339	30	)	)	PUNCT
easat-412	339	31	towards	towards	ADP
easat-412	339	32	firms	firm	NOUN
easat-412	339	33	'	'	PART
easat-412	339	34	performances	performance	NOUN
easat-412	339	35	on	on	ADP
easat-412	339	36	consumer	consumer	NOUN
easat-412	339	37	goods	good	NOUN
easat-412	339	38	sector	sector	NOUN
easat-412	339	39	in	in	ADP
easat-412	339	40	malaysia	malaysia	PROPN
easat-412	339	41	,	,	PUNCT
easat-412	339	42	"	"	PUNCT
easat-412	339	43	business	business	NOUN
easat-412	339	44	process	process	NOUN
easat-412	339	45	management	management	NOUN
easat-412	339	46	journal	journal	NOUN
easat-412	339	47	,	,	PUNCT
easat-412	339	48	vol	vol	NOUN
easat-412	339	49	.	.	PROPN
easat-412	339	50	27	27	NUM
easat-412	339	51	,	,	PUNCT
easat-412	339	52	no	no	INTJ
easat-412	339	53	.	.	NOUN
easat-412	339	54	4	4	NUM
easat-412	339	55	,	,	PUNCT
easat-412	339	56	pp	pp	ADJ
easat-412	339	57	.	.	PUNCT
easat-412	340	1	1200	1200	NUM
easat-412	340	2	-	-	SYM
easat-412	340	3	1216	1216	NUM
easat-412	340	4	,	,	PUNCT
easat-412	340	5	2021	2021	NUM
easat-412	340	6	.	.	PUNCT
easat-412	341	1	https://doi.org/10.1108/bpmj-06-2020-0265	https://doi.org/10.1108/bpmj-06-2020-0265	VERB
easat-412	342	1	[	[	X
easat-412	342	2	40	40	NUM
easat-412	342	3	]	]	PUNCT
easat-412	342	4	e.	e.	PROPN
easat-412	342	5	n.	n.	PROPN
easat-412	342	6	lim	lim	PROPN
easat-412	342	7	and	and	CCONJ
easat-412	342	8	b.	b.	PROPN
easat-412	342	9	t.	t.	PROPN
easat-412	342	10	mccann	mccann	PROPN
easat-412	342	11	,	,	PUNCT
easat-412	342	12	"	"	PUNCT
easat-412	342	13	performance	performance	NOUN
easat-412	342	14	feedback	feedback	NOUN
easat-412	342	15	and	and	CCONJ
easat-412	342	16	firm	firm	ADJ
easat-412	342	17	risk	risk	NOUN
easat-412	342	18	taking	taking	NOUN
easat-412	342	19	:	:	PUNCT
easat-412	342	20	the	the	DET
easat-412	342	21	moderating	moderate	VERB
easat-412	342	22	effects	effect	NOUN
easat-412	342	23	of	of	ADP
easat-412	342	24	ceo	ceo	NOUN
easat-412	342	25	and	and	CCONJ
easat-412	342	26	outside	outside	ADJ
easat-412	342	27	director	director	NOUN
easat-412	342	28	stock	stock	NOUN
easat-412	342	29	options	option	NOUN
easat-412	342	30	,	,	PUNCT
easat-412	342	31	"	"	PUNCT
easat-412	342	32	organization	organization	NOUN
easat-412	342	33	science	science	NOUN
easat-412	342	34	,	,	PUNCT
easat-412	342	35	vol	vol	NOUN
easat-412	342	36	.	.	PROPN
easat-412	343	1	25	25	NUM
easat-412	343	2	,	,	PUNCT
easat-412	343	3	no	no	INTJ
easat-412	343	4	.	.	NOUN
easat-412	343	5	1	1	NUM
easat-412	343	6	,	,	PUNCT
easat-412	343	7	pp	pp	ADJ
easat-412	343	8	.	.	PUNCT
easat-412	344	1	262	262	NUM
easat-412	344	2	-	-	SYM
easat-412	344	3	282	282	NUM
easat-412	344	4	,	,	PUNCT
easat-412	344	5	2014	2014	NUM
easat-412	344	6	.	.	PUNCT
easat-412	345	1	https://doi.org/10.1016/j.emj.2020.03.003	https://doi.org/10.1016/j.emj.2020.03.003	NOUN
easat-412	345	2	https://doi.org/10.1108/ijopm-03-2017-0162	https://doi.org/10.1108/ijopm-03-2017-0162	NOUN
easat-412	345	3	https://doi.org/10.25115/eea.v39i4.4164	https://doi.org/10.25115/eea.v39i4.4164	NOUN
easat-412	345	4	https://doi.org/10.3390/jrfm14030139	https://doi.org/10.3390/jrfm14030139	ADJ
easat-412	345	5	https://doi.org/10.20525/ijfbs.v6i3.691	https://doi.org/10.20525/ijfbs.v6i3.691	PROPN
easat-412	345	6	https://doi.org/10.20525/ijfbs.v9i1.634	https://doi.org/10.20525/ijfbs.v9i1.634	PROPN
easat-412	345	7	https://doi.org/10.2308/accr-50909	https://doi.org/10.2308/accr-50909	PROPN
easat-412	345	8	https://doi.org/10.14254/2071-8330.2017/10-4/21	https://doi.org/10.14254/2071-8330.2017/10-4/21	PROPN
easat-412	345	9	https://doi.org/10.1177/0095399708328869	https://doi.org/10.1177/0095399708328869	NOUN
easat-412	345	10	https://doi.org/10.1108/bpmj-06-2020-0265	https://doi.org/10.1108/bpmj-06-2020-0265	NOUN