id	sid	tid	token	lemma	pos
easat-5327	1	1	edelweiss	edelweiss	PROPN
easat-5327	1	2	applied	apply	VERB
easat-5327	1	3	science	science	NOUN
easat-5327	1	4	and	and	CCONJ
easat-5327	1	5	technology	technology	NOUN
easat-5327	1	6	issn	issn	PROPN
easat-5327	1	7	:	:	PUNCT
easat-5327	1	8	2576	2576	NUM
easat-5327	1	9	-	-	SYM
easat-5327	1	10	8484	8484	NUM
easat-5327	1	11	vol	vol	NOUN
easat-5327	1	12	.	.	PROPN
easat-5327	2	1	9	9	NUM
easat-5327	2	2	,	,	PUNCT
easat-5327	2	3	no	no	INTJ
easat-5327	2	4	.	.	NOUN
easat-5327	2	5	3	3	NUM
easat-5327	2	6	,	,	PUNCT
easat-5327	2	7	760	760	NUM
easat-5327	2	8	-	-	SYM
easat-5327	2	9	775	775	NUM
easat-5327	2	10	2025	2025	NUM
easat-5327	2	11	publisher	publisher	NOUN
easat-5327	2	12	:	:	PUNCT
easat-5327	2	13	learning	learn	VERB
easat-5327	2	14	gate	gate	NOUN
easat-5327	2	15	doi	doi	PROPN
easat-5327	2	16	:	:	PUNCT
easat-5327	2	17	10.55214/25768484.v9i3.5327	10.55214/25768484.v9i3.5327	NOUN
easat-5327	2	18	©	©	PROPN
easat-5327	2	19	2025	2025	NUM
easat-5327	2	20	by	by	ADP
easat-5327	2	21	the	the	DET
easat-5327	2	22	authors	author	NOUN
easat-5327	2	23	;	;	PUNCT
easat-5327	2	24	licensee	licensee	PROPN
easat-5327	2	25	learning	learning	NOUN
easat-5327	2	26	gate	gate	NOUN
easat-5327	3	1	©	©	PROPN
easat-5327	3	2	2025	2025	NUM
easat-5327	3	3	by	by	ADP
easat-5327	3	4	the	the	DET
easat-5327	3	5	authors	author	NOUN
easat-5327	3	6	;	;	PUNCT
easat-5327	3	7	licensee	licensee	PROPN
easat-5327	3	8	learning	learning	NOUN
easat-5327	3	9	gate	gate	NOUN
easat-5327	3	10	history	history	NOUN
easat-5327	3	11	:	:	PUNCT
easat-5327	3	12	received	receive	VERB
easat-5327	3	13	:	:	PUNCT
easat-5327	3	14	23	23	NUM
easat-5327	3	15	december	december	PROPN
easat-5327	3	16	2024	2024	NUM
easat-5327	3	17	;	;	PUNCT
easat-5327	3	18	revised	revise	VERB
easat-5327	3	19	:	:	PUNCT
easat-5327	3	20	10	10	NUM
easat-5327	3	21	february	february	NOUN
easat-5327	3	22	2025	2025	NUM
easat-5327	3	23	;	;	PUNCT
easat-5327	3	24	accepted	accept	VERB
easat-5327	3	25	:	:	PUNCT
easat-5327	3	26	10	10	NUM
easat-5327	3	27	february	february	NOUN
easat-5327	3	28	2025	2025	NUM
easat-5327	3	29	;	;	PUNCT
easat-5327	3	30	published	publish	VERB
easat-5327	3	31	:	:	PUNCT
easat-5327	4	1	10	10	NUM
easat-5327	4	2	march	march	NOUN
easat-5327	4	3	2025	2025	NUM
easat-5327	4	4	*	*	PUNCT
easat-5327	4	5	correspondence	correspondence	NOUN
easat-5327	4	6	:	:	PUNCT
easat-5327	4	7	idawati@uum.edu.my	idawati@uum.edu.my	PROPN
easat-5327	4	8	ceo	ceo	PROPN
easat-5327	4	9	compensation	compensation	NOUN
easat-5327	4	10	and	and	CCONJ
easat-5327	4	11	aggressive	aggressive	ADJ
easat-5327	4	12	tax	tax	NOUN
easat-5327	4	13	planning	planning	NOUN
easat-5327	4	14	in	in	ADP
easat-5327	4	15	china	china	PROPN
easat-5327	4	16	:	:	PUNCT
easat-5327	4	17	does	do	AUX
easat-5327	4	18	firm	firm	ADJ
easat-5327	4	19	size	size	NOUN
easat-5327	4	20	make	make	VERB
easat-5327	4	21	a	a	DET
easat-5327	4	22	difference	difference	NOUN
easat-5327	4	23	?	?	PUNCT
easat-5327	5	1	yuxuan	yuxuan	PROPN
easat-5327	5	2	zhang1	zhang1	PROPN
easat-5327	5	3	,	,	PUNCT
easat-5327	5	4	idawati	idawati	PROPN
easat-5327	5	5	ibrahim2	ibrahim2	PROPN
easat-5327	5	6	*	*	PROPN
easat-5327	5	7	,	,	PUNCT
easat-5327	5	8	ropidah	ropidah	NOUN
easat-5327	5	9	omar3	omar3	NOUN
easat-5327	6	1	1,2,3tunku	1,2,3tunku	PROPN
easat-5327	6	2	puteri	puteri	PROPN
easat-5327	6	3	intan	intan	PROPN
easat-5327	6	4	safinaz	safinaz	VERB
easat-5327	6	5	school	school	NOUN
easat-5327	6	6	of	of	ADP
easat-5327	6	7	accountancy	accountancy	NOUN
easat-5327	6	8	,	,	PUNCT
easat-5327	6	9	college	college	NOUN
easat-5327	6	10	of	of	ADP
easat-5327	6	11	business	business	NOUN
easat-5327	6	12	,	,	PUNCT
easat-5327	6	13	universiti	universiti	NOUN
easat-5327	6	14	utara	utara	NOUN
easat-5327	6	15	malaysia，06010	malaysia，06010	PROPN
easat-5327	6	16	uum	uum	PROPN
easat-5327	6	17	sintok	sintok	ADJ
easat-5327	6	18	,	,	PUNCT
easat-5327	6	19	kedah	kedah	PROPN
easat-5327	6	20	,	,	PUNCT
easat-5327	6	21	malaysia	malaysia	PROPN
easat-5327	6	22	;	;	PUNCT
easat-5327	6	23	zhang_yuxuan2@cob.uum.edu.my	zhang_yuxuan2@cob.uum.edu.my	PROPN
easat-5327	6	24	(	(	PUNCT
easat-5327	6	25	y.z	y.z	PROPN
easat-5327	6	26	.	.	PROPN
easat-5327	6	27	)	)	PUNCT
easat-5327	7	1	idawati@uum.edu.my	idawati@uum.edu.my	NOUN
easat-5327	7	2	(	(	PUNCT
easat-5327	7	3	i.i	i.i	PROPN
easat-5327	7	4	.	.	PROPN
easat-5327	7	5	)	)	PUNCT
easat-5327	7	6	ropidah@uum.edu.my	ropidah@uum.edu.my	NOUN
easat-5327	7	7	(	(	PUNCT
easat-5327	7	8	r.o	r.o	PROPN
easat-5327	7	9	.	.	PUNCT
easat-5327	7	10	)	)	PUNCT
easat-5327	7	11	.	.	PUNCT
easat-5327	8	1	abstract	abstract	ADV
easat-5327	8	2	:	:	PUNCT
easat-5327	8	3	this	this	DET
easat-5327	8	4	study	study	NOUN
easat-5327	8	5	looks	look	VERB
easat-5327	8	6	at	at	ADP
easat-5327	8	7	how	how	SCONJ
easat-5327	8	8	ceo	ceo	NOUN
easat-5327	8	9	pay	pay	NOUN
easat-5327	8	10	affects	affect	VERB
easat-5327	8	11	aggressive	aggressive	ADJ
easat-5327	8	12	tax	tax	NOUN
easat-5327	8	13	planning	planning	NOUN
easat-5327	8	14	(	(	PUNCT
easat-5327	8	15	atp	atp	PROPN
easat-5327	8	16	)	)	PUNCT
easat-5327	8	17	in	in	ADP
easat-5327	8	18	a	a	DET
easat-5327	8	19	-	-	PUNCT
easat-5327	8	20	share	share	NOUN
easat-5327	8	21	companies	company	NOUN
easat-5327	8	22	in	in	ADP
easat-5327	8	23	china	china	PROPN
easat-5327	8	24	.	.	PUNCT
easat-5327	9	1	it	it	PRON
easat-5327	9	2	also	also	ADV
easat-5327	9	3	checks	check	VERB
easat-5327	9	4	if	if	SCONJ
easat-5327	9	5	the	the	DET
easat-5327	9	6	size	size	NOUN
easat-5327	9	7	of	of	ADP
easat-5327	9	8	the	the	DET
easat-5327	9	9	company	company	NOUN
easat-5327	9	10	changes	change	VERB
easat-5327	9	11	this	this	DET
easat-5327	9	12	effect	effect	NOUN
easat-5327	9	13	.	.	PUNCT
easat-5327	10	1	using	use	VERB
easat-5327	10	2	data	datum	NOUN
easat-5327	10	3	from	from	ADP
easat-5327	10	4	2017	2017	NUM
easat-5327	10	5	to	to	ADP
easat-5327	10	6	2022	2022	NUM
easat-5327	10	7	,	,	PUNCT
easat-5327	10	8	the	the	DET
easat-5327	10	9	study	study	NOUN
easat-5327	10	10	finds	find	VERB
easat-5327	10	11	that	that	SCONJ
easat-5327	10	12	higher	high	ADJ
easat-5327	10	13	ceo	ceo	NOUN
easat-5327	10	14	pay	pay	NOUN
easat-5327	10	15	leads	lead	VERB
easat-5327	10	16	to	to	ADP
easat-5327	10	17	more	more	ADJ
easat-5327	10	18	atp	atp	NOUN
easat-5327	10	19	,	,	PUNCT
easat-5327	10	20	and	and	CCONJ
easat-5327	10	21	that	that	DET
easat-5327	10	22	company	company	NOUN
easat-5327	10	23	size	size	NOUN
easat-5327	10	24	plays	play	VERB
easat-5327	10	25	a	a	DET
easat-5327	10	26	role	role	NOUN
easat-5327	10	27	in	in	ADP
easat-5327	10	28	this	this	DET
easat-5327	10	29	relationship	relationship	NOUN
easat-5327	10	30	.	.	PUNCT
easat-5327	11	1	this	this	DET
easat-5327	11	2	research	research	NOUN
easat-5327	11	3	adds	add	VERB
easat-5327	11	4	to	to	ADP
easat-5327	11	5	previous	previous	ADJ
easat-5327	11	6	studies	study	NOUN
easat-5327	11	7	by	by	ADP
easat-5327	11	8	showing	show	VERB
easat-5327	11	9	how	how	SCONJ
easat-5327	11	10	ceos	ceos	PROPN
easat-5327	11	11	influence	influence	NOUN
easat-5327	11	12	tax	tax	NOUN
easat-5327	11	13	strategies	strategy	NOUN
easat-5327	11	14	in	in	ADP
easat-5327	11	15	a	a	DET
easat-5327	11	16	growing	grow	VERB
easat-5327	11	17	market	market	NOUN
easat-5327	11	18	.	.	PUNCT
easat-5327	12	1	it	it	PRON
easat-5327	12	2	also	also	ADV
easat-5327	12	3	highlights	highlight	VERB
easat-5327	12	4	the	the	DET
easat-5327	12	5	importance	importance	NOUN
easat-5327	12	6	of	of	ADP
easat-5327	12	7	company	company	NOUN
easat-5327	12	8	size	size	NOUN
easat-5327	12	9	in	in	ADP
easat-5327	12	10	corporate	corporate	ADJ
easat-5327	12	11	governance	governance	NOUN
easat-5327	12	12	as	as	SCONJ
easat-5327	12	13	china	china	PROPN
easat-5327	12	14	's	's	PART
easat-5327	12	15	economy	economy	NOUN
easat-5327	12	16	grows	grow	VERB
easat-5327	12	17	.	.	PUNCT
easat-5327	13	1	the	the	DET
easat-5327	13	2	results	result	NOUN
easat-5327	13	3	suggest	suggest	VERB
easat-5327	13	4	that	that	SCONJ
easat-5327	13	5	companies	company	NOUN
easat-5327	13	6	should	should	AUX
easat-5327	13	7	improve	improve	VERB
easat-5327	13	8	how	how	SCONJ
easat-5327	13	9	they	they	PRON
easat-5327	13	10	pay	pay	VERB
easat-5327	13	11	executives	executive	NOUN
easat-5327	13	12	and	and	CCONJ
easat-5327	13	13	manage	manage	VERB
easat-5327	13	14	taxes	taxis	NOUN
easat-5327	13	15	,	,	PUNCT
easat-5327	13	16	and	and	CCONJ
easat-5327	13	17	tax	tax	NOUN
easat-5327	13	18	authorities	authority	NOUN
easat-5327	13	19	should	should	AUX
easat-5327	13	20	pay	pay	VERB
easat-5327	13	21	more	more	ADJ
easat-5327	13	22	attention	attention	NOUN
easat-5327	13	23	to	to	ADP
easat-5327	13	24	executives	executive	NOUN
easat-5327	13	25	and	and	CCONJ
easat-5327	13	26	taxes	taxis	NOUN
easat-5327	13	27	as	as	SCONJ
easat-5327	13	28	companies	company	NOUN
easat-5327	13	29	get	get	VERB
easat-5327	13	30	bigger	big	ADJ
easat-5327	13	31	.	.	PUNCT
easat-5327	14	1	overall	overall	ADV
easat-5327	14	2	,	,	PUNCT
easat-5327	14	3	this	this	DET
easat-5327	14	4	study	study	NOUN
easat-5327	14	5	opens	open	VERB
easat-5327	14	6	up	up	ADP
easat-5327	14	7	new	new	ADJ
easat-5327	14	8	areas	area	NOUN
easat-5327	14	9	for	for	ADP
easat-5327	14	10	future	future	ADJ
easat-5327	14	11	research	research	NOUN
easat-5327	14	12	on	on	ADP
easat-5327	14	13	ceo	ceo	NOUN
easat-5327	14	14	pay	pay	NOUN
easat-5327	14	15	and	and	CCONJ
easat-5327	14	16	tax	tax	NOUN
easat-5327	14	17	behavior	behavior	NOUN
easat-5327	14	18	.	.	PUNCT
easat-5327	15	1	keywords	keyword	NOUN
easat-5327	15	2	:	:	PUNCT
easat-5327	15	3	aggressive	aggressive	ADJ
easat-5327	15	4	tax	tax	NOUN
easat-5327	15	5	planning	planning	NOUN
easat-5327	15	6	,	,	PUNCT
easat-5327	15	7	ceo	ceo	NOUN
easat-5327	15	8	compensation	compensation	NOUN
easat-5327	15	9	,	,	PUNCT
easat-5327	15	10	firm	firm	ADJ
easat-5327	15	11	size	size	NOUN
easat-5327	15	12	,	,	PUNCT
easat-5327	15	13	state	state	NOUN
easat-5327	15	14	owned	own	VERB
easat-5327	15	15	enterprises	enterprise	NOUN
easat-5327	15	16	.	.	PUNCT
easat-5327	16	1	1	1	X
easat-5327	16	2	.	.	X
easat-5327	16	3	introduction	introduction	NOUN
easat-5327	16	4	a	a	DET
easat-5327	16	5	complex	complex	ADJ
easat-5327	16	6	tax	tax	NOUN
easat-5327	16	7	system	system	NOUN
easat-5327	16	8	and	and	CCONJ
easat-5327	16	9	tax	tax	NOUN
easat-5327	16	10	burden	burden	NOUN
easat-5327	16	11	among	among	ADP
easat-5327	16	12	firms	firm	NOUN
easat-5327	16	13	could	could	AUX
easat-5327	16	14	lead	lead	VERB
easat-5327	16	15	to	to	ADP
easat-5327	16	16	higher	high	ADJ
easat-5327	16	17	corporate	corporate	ADJ
easat-5327	16	18	aggressive	aggressive	ADJ
easat-5327	16	19	tax	tax	NOUN
easat-5327	16	20	planning	planning	NOUN
easat-5327	16	21	(	(	PUNCT
easat-5327	16	22	atp	atp	PROPN
easat-5327	16	23	)	)	PUNCT
easat-5327	17	1	[	[	X
easat-5327	17	2	1	1	NUM
easat-5327	17	3	,	,	PUNCT
easat-5327	17	4	2	2	NUM
easat-5327	17	5	]	]	PUNCT
easat-5327	17	6	.	.	PUNCT
easat-5327	18	1	with	with	ADP
easat-5327	18	2	the	the	DET
easat-5327	18	3	ongoing	ongoing	ADJ
easat-5327	18	4	efforts	effort	NOUN
easat-5327	18	5	to	to	PART
easat-5327	18	6	combat	combat	VERB
easat-5327	18	7	atp	atp	PROPN
easat-5327	18	8	,	,	PUNCT
easat-5327	18	9	the	the	DET
easat-5327	18	10	government	government	NOUN
easat-5327	18	11	has	have	AUX
easat-5327	18	12	implemented	implement	VERB
easat-5327	18	13	a	a	DET
easat-5327	18	14	tax	tax	NOUN
easat-5327	18	15	policy	policy	NOUN
easat-5327	18	16	consistent	consistent	ADJ
easat-5327	18	17	with	with	ADP
easat-5327	18	18	the	the	DET
easat-5327	18	19	base	base	NOUN
easat-5327	18	20	erosion	erosion	NOUN
easat-5327	18	21	and	and	CCONJ
easat-5327	18	22	profit	profit	NOUN
easat-5327	18	23	shifting	shifting	NOUN
easat-5327	18	24	(	(	PUNCT
easat-5327	18	25	beps	beps	NOUN
easat-5327	18	26	)	)	PUNCT
easat-5327	18	27	project	project	NOUN
easat-5327	18	28	.	.	PUNCT
easat-5327	19	1	for	for	ADP
easat-5327	19	2	example	example	NOUN
easat-5327	19	3	,	,	PUNCT
easat-5327	19	4	china	china	PROPN
easat-5327	19	5	launched	launch	VERB
easat-5327	19	6	the	the	DET
easat-5327	19	7	third	third	ADJ
easat-5327	19	8	phase	phase	NOUN
easat-5327	19	9	of	of	ADP
easat-5327	19	10	the	the	DET
easat-5327	19	11	golden	golden	ADJ
easat-5327	19	12	tax	tax	NOUN
easat-5327	19	13	project	project	NOUN
easat-5327	19	14	,	,	PUNCT
easat-5327	19	15	which	which	PRON
easat-5327	19	16	aims	aim	VERB
easat-5327	19	17	to	to	PART
easat-5327	19	18	cover	cover	VERB
easat-5327	19	19	tax	tax	NOUN
easat-5327	19	20	administration	administration	NOUN
easat-5327	19	21	and	and	CCONJ
easat-5327	19	22	collection	collection	NOUN
easat-5327	19	23	,	,	PUNCT
easat-5327	19	24	while	while	SCONJ
easat-5327	19	25	promoting	promote	VERB
easat-5327	19	26	the	the	DET
easat-5327	19	27	use	use	NOUN
easat-5327	19	28	of	of	ADP
easat-5327	19	29	digital	digital	ADJ
easat-5327	19	30	systems	system	NOUN
easat-5327	19	31	in	in	ADP
easat-5327	19	32	tax	tax	NOUN
easat-5327	19	33	administration	administration	NOUN
easat-5327	19	34	[	[	X
easat-5327	19	35	3	3	NUM
easat-5327	19	36	]	]	PUNCT
easat-5327	19	37	.	.	PUNCT
easat-5327	20	1	in	in	ADP
easat-5327	20	2	2017	2017	NUM
easat-5327	20	3	,	,	PUNCT
easat-5327	20	4	china	china	PROPN
easat-5327	20	5	's	's	PART
easat-5327	20	6	state	state	PROPN
easat-5327	20	7	administration	administration	NOUN
easat-5327	20	8	of	of	ADP
easat-5327	20	9	taxation	taxation	NOUN
easat-5327	20	10	strengthened	strengthen	VERB
easat-5327	20	11	cooperation	cooperation	NOUN
easat-5327	20	12	with	with	ADP
easat-5327	20	13	various	various	ADJ
easat-5327	20	14	government	government	NOUN
easat-5327	20	15	departments	department	NOUN
easat-5327	20	16	and	and	CCONJ
easat-5327	20	17	strengthened	strengthen	VERB
easat-5327	20	18	joint	joint	ADJ
easat-5327	20	19	penalties	penalty	NOUN
easat-5327	20	20	.	.	PUNCT
easat-5327	21	1	in	in	ADP
easat-5327	21	2	addition	addition	NOUN
easat-5327	21	3	,	,	PUNCT
easat-5327	21	4	china	china	PROPN
easat-5327	21	5	's	's	PART
easat-5327	21	6	tax	tax	NOUN
easat-5327	21	7	system	system	NOUN
easat-5327	21	8	continues	continue	VERB
easat-5327	21	9	to	to	PART
easat-5327	21	10	promote	promote	VERB
easat-5327	21	11	the	the	DET
easat-5327	21	12	efficiency	efficiency	NOUN
easat-5327	21	13	of	of	ADP
easat-5327	21	14	tax	tax	NOUN
easat-5327	21	15	administration	administration	NOUN
easat-5327	21	16	and	and	CCONJ
easat-5327	21	17	services	service	NOUN
easat-5327	21	18	,	,	PUNCT
easat-5327	21	19	and	and	CCONJ
easat-5327	21	20	in	in	ADP
easat-5327	21	21	2018	2018	NUM
easat-5327	21	22	promoted	promote	VERB
easat-5327	21	23	the	the	DET
easat-5327	21	24	reform	reform	NOUN
easat-5327	21	25	of	of	ADP
easat-5327	21	26	"	"	PUNCT
easat-5327	21	27	delegating	delegate	VERB
easat-5327	21	28	management	management	NOUN
easat-5327	21	29	services	service	NOUN
easat-5327	21	30	"	"	PUNCT
easat-5327	21	31	with	with	ADP
easat-5327	21	32	a	a	DET
easat-5327	21	33	focus	focus	NOUN
easat-5327	21	34	on	on	ADP
easat-5327	21	35	improving	improve	VERB
easat-5327	21	36	the	the	DET
easat-5327	21	37	tax	tax	NOUN
easat-5327	21	38	business	business	NOUN
easat-5327	21	39	environment	environment	NOUN
easat-5327	22	1	[	[	X
easat-5327	22	2	4	4	NUM
easat-5327	22	3	]	]	PUNCT
easat-5327	22	4	.	.	PUNCT
easat-5327	23	1	the	the	DET
easat-5327	23	2	emergence	emergence	NOUN
easat-5327	23	3	of	of	ADP
easat-5327	23	4	atp	atp	PROPN
easat-5327	23	5	is	be	AUX
easat-5327	23	6	due	due	ADJ
easat-5327	23	7	to	to	ADP
easat-5327	23	8	the	the	DET
easat-5327	23	9	deficiency	deficiency	NOUN
easat-5327	23	10	of	of	ADP
easat-5327	23	11	china	china	PROPN
easat-5327	23	12	's	's	PART
easat-5327	23	13	tax	tax	NOUN
easat-5327	23	14	laws	law	NOUN
easat-5327	23	15	and	and	CCONJ
easat-5327	23	16	immaturity	immaturity	NOUN
easat-5327	23	17	in	in	ADP
easat-5327	23	18	corporate	corporate	ADJ
easat-5327	23	19	governance	governance	NOUN
easat-5327	23	20	[	[	X
easat-5327	23	21	5	5	NUM
easat-5327	23	22	-	-	SYM
easat-5327	23	23	7	7	NUM
easat-5327	23	24	]	]	PUNCT
easat-5327	23	25	.	.	PUNCT
easat-5327	24	1	atp	atp	PROPN
easat-5327	24	2	artificially	artificially	ADV
easat-5327	24	3	shift	shift	VERB
easat-5327	24	4	profits	profit	NOUN
easat-5327	24	5	to	to	ADP
easat-5327	24	6	places	place	NOUN
easat-5327	24	7	where	where	SCONJ
easat-5327	24	8	there	there	PRON
easat-5327	24	9	is	be	VERB
easat-5327	24	10	no	no	DET
easat-5327	24	11	or	or	CCONJ
easat-5327	24	12	reduced	reduce	VERB
easat-5327	24	13	tax	tax	NOUN
easat-5327	24	14	[	[	X
easat-5327	24	15	8	8	NUM
easat-5327	24	16	,	,	PUNCT
easat-5327	24	17	9	9	NUM
easat-5327	24	18	]	]	PUNCT
easat-5327	24	19	.	.	PUNCT
easat-5327	25	1	china	china	PROPN
easat-5327	25	2	has	have	AUX
easat-5327	25	3	strengthened	strengthen	VERB
easat-5327	25	4	its	its	PRON
easat-5327	25	5	tax	tax	NOUN
easat-5327	25	6	laws	law	NOUN
easat-5327	25	7	and	and	CCONJ
easat-5327	25	8	increased	increase	VERB
easat-5327	25	9	regulation	regulation	NOUN
easat-5327	25	10	,	,	PUNCT
easat-5327	25	11	which	which	PRON
easat-5327	25	12	has	have	AUX
easat-5327	25	13	raised	raise	VERB
easat-5327	25	14	concerns	concern	NOUN
easat-5327	25	15	among	among	ADP
easat-5327	25	16	taxpayers	taxpayer	NOUN
easat-5327	25	17	about	about	ADP
easat-5327	25	18	potential	potential	ADJ
easat-5327	25	19	penalties	penalty	NOUN
easat-5327	25	20	[	[	X
easat-5327	25	21	10	10	NUM
easat-5327	25	22	]	]	PUNCT
easat-5327	25	23	.	.	PUNCT
easat-5327	26	1	in	in	ADP
easat-5327	26	2	an	an	DET
easat-5327	26	3	era	era	NOUN
easat-5327	26	4	of	of	ADP
easat-5327	26	5	strict	strict	ADJ
easat-5327	26	6	state	state	NOUN
easat-5327	26	7	regulation	regulation	NOUN
easat-5327	26	8	,	,	PUNCT
easat-5327	26	9	the	the	DET
easat-5327	26	10	scrutiny	scrutiny	NOUN
easat-5327	26	11	of	of	ADP
easat-5327	26	12	anti	anti	ADJ
easat-5327	26	13	-	-	ADJ
easat-5327	26	14	corruption	corruption	ADJ
easat-5327	26	15	executives	executive	NOUN
easat-5327	26	16	significantly	significantly	ADV
easat-5327	26	17	influences	influence	VERB
easat-5327	26	18	corporate	corporate	ADJ
easat-5327	26	19	tax	tax	NOUN
easat-5327	26	20	avoidance	avoidance	NOUN
easat-5327	26	21	[	[	X
easat-5327	26	22	11	11	NUM
easat-5327	26	23	]	]	PUNCT
easat-5327	26	24	.	.	PUNCT
easat-5327	27	1	among	among	ADP
easat-5327	27	2	top	top	ADJ
easat-5327	27	3	managements	management	NOUN
easat-5327	27	4	,	,	PUNCT
easat-5327	27	5	chief	chief	ADJ
easat-5327	27	6	executive	executive	ADJ
easat-5327	27	7	officers	officer	NOUN
easat-5327	27	8	(	(	PUNCT
easat-5327	27	9	ceos	ceos	PROPN
easat-5327	27	10	)	)	PUNCT
easat-5327	27	11	have	have	VERB
easat-5327	27	12	significant	significant	ADJ
easat-5327	27	13	influence	influence	NOUN
easat-5327	27	14	in	in	ADP
easat-5327	27	15	corporate	corporate	ADJ
easat-5327	27	16	activities	activity	NOUN
easat-5327	27	17	,	,	PUNCT
easat-5327	27	18	especially	especially	ADV
easat-5327	27	19	in	in	ADP
easat-5327	27	20	areas	area	NOUN
easat-5327	27	21	such	such	ADJ
easat-5327	27	22	as	as	ADP
easat-5327	27	23	tax	tax	NOUN
easat-5327	27	24	planning	planning	NOUN
easat-5327	27	25	behaviors	behavior	NOUN
easat-5327	27	26	and	and	CCONJ
easat-5327	27	27	practices	practice	NOUN
easat-5327	27	28	[	[	X
easat-5327	27	29	12	12	NUM
easat-5327	27	30	]	]	PUNCT
easat-5327	27	31	.	.	PUNCT
easat-5327	28	1	in	in	ADP
easat-5327	28	2	view	view	NOUN
easat-5327	28	3	of	of	ADP
easat-5327	28	4	the	the	DET
easat-5327	28	5	pivotal	pivotal	ADJ
easat-5327	28	6	role	role	NOUN
easat-5327	28	7	that	that	PRON
easat-5327	28	8	ceos	ceo	NOUN
easat-5327	28	9	play	play	VERB
easat-5327	28	10	in	in	ADP
easat-5327	28	11	tax	tax	NOUN
easat-5327	28	12	planning	planning	NOUN
easat-5327	28	13	matters	matter	NOUN
easat-5327	28	14	,	,	PUNCT
easat-5327	28	15	it	it	PRON
easat-5327	28	16	is	be	AUX
easat-5327	28	17	critical	critical	ADJ
easat-5327	28	18	to	to	PART
easat-5327	28	19	examine	examine	VERB
easat-5327	28	20	the	the	DET
easat-5327	28	21	influence	influence	NOUN
easat-5327	28	22	of	of	ADP
easat-5327	28	23	ceos	ceos	NOUN
easat-5327	28	24	on	on	ADP
easat-5327	28	25	tax	tax	NOUN
easat-5327	28	26	aggressiveness	aggressiveness	NOUN
easat-5327	28	27	.	.	PUNCT
easat-5327	29	1	prior	prior	ADJ
easat-5327	29	2	studies	study	NOUN
easat-5327	29	3	have	have	AUX
easat-5327	29	4	examined	examine	VERB
easat-5327	29	5	how	how	SCONJ
easat-5327	29	6	observable	observable	ADJ
easat-5327	29	7	attributes	attribute	NOUN
easat-5327	29	8	like	like	ADP
easat-5327	29	9	ceo	ceo	NOUN
easat-5327	29	10	demographics	demographic	NOUN
easat-5327	29	11	(	(	PUNCT
easat-5327	29	12	including	include	VERB
easat-5327	29	13	age	age	NOUN
easat-5327	29	14	,	,	PUNCT
easat-5327	29	15	gender	gender	NOUN
easat-5327	29	16	,	,	PUNCT
easat-5327	29	17	professional	professional	ADJ
easat-5327	29	18	background	background	NOUN
easat-5327	29	19	and	and	CCONJ
easat-5327	29	20	tenure	tenure	NOUN
easat-5327	29	21	)	)	PUNCT
easat-5327	29	22	influence	influence	NOUN
easat-5327	29	23	tax	tax	NOUN
easat-5327	29	24	aggressiveness	aggressiveness	NOUN
easat-5327	29	25	[	[	X
easat-5327	29	26	13	13	NUM
easat-5327	29	27	-	-	SYM
easat-5327	29	28	15	15	NUM
easat-5327	29	29	]	]	PUNCT
easat-5327	29	30	.	.	PUNCT
easat-5327	30	1	however	however	ADV
easat-5327	30	2	,	,	PUNCT
easat-5327	30	3	the	the	DET
easat-5327	30	4	significance	significance	NOUN
easat-5327	30	5	of	of	ADP
easat-5327	30	6	ceo	ceo	NOUN
easat-5327	30	7	compensation	compensation	NOUN
easat-5327	30	8	as	as	ADP
easat-5327	30	9	one	one	NUM
easat-5327	30	10	of	of	ADP
easat-5327	30	11	fundamental	fundamental	ADJ
easat-5327	30	12	attributes	attribute	NOUN
easat-5327	30	13	has	have	AUX
easat-5327	30	14	been	be	AUX
easat-5327	30	15	under	under	ADP
easat-5327	30	16	explored	explore	VERB
easat-5327	30	17	in	in	ADP
easat-5327	30	18	the	the	DET
easat-5327	30	19	context	context	NOUN
easat-5327	30	20	of	of	ADP
easat-5327	30	21	atp	atp	PROPN
easat-5327	30	22	issues	issue	NOUN
easat-5327	30	23	in	in	ADP
easat-5327	30	24	china	china	PROPN
easat-5327	30	25	.	.	PUNCT
easat-5327	31	1	therefore	therefore	ADV
easat-5327	31	2	,	,	PUNCT
easat-5327	31	3	this	this	DET
easat-5327	31	4	study	study	NOUN
easat-5327	31	5	investigates	investigate	VERB
easat-5327	31	6	the	the	DET
easat-5327	31	7	influence	influence	NOUN
easat-5327	31	8	of	of	ADP
easat-5327	31	9	the	the	DET
easat-5327	31	10	demographics	demographic	NOUN
easat-5327	31	11	of	of	ADP
easat-5327	31	12	ceos	ceo	NOUN
easat-5327	31	13	,	,	PUNCT
easat-5327	31	14	recognizing	recognize	VERB
easat-5327	31	15	their	their	PRON
easat-5327	31	16	fundamental	fundamental	ADJ
easat-5327	31	17	and	and	CCONJ
easat-5327	31	18	critical	critical	ADJ
easat-5327	31	19	role	role	NOUN
easat-5327	31	20	https://orcid.org/0009-0002-9553-8032	https://orcid.org/0009-0002-9553-8032	DET
easat-5327	31	21	https://orcid.org/0000-0002-7505-4260	https://orcid.org/0000-0002-7505-4260	NOUN
easat-5327	31	22	https://orcid.org/0000-0002-2204-8932	https://orcid.org/0000-0002-2204-8932	PROPN
easat-5327	31	23	761	761	NUM
easat-5327	31	24	edelweiss	edelweiss	PROPN
easat-5327	31	25	applied	apply	VERB
easat-5327	31	26	science	science	NOUN
easat-5327	31	27	and	and	CCONJ
easat-5327	31	28	technology	technology	NOUN
easat-5327	31	29	issn	issn	PROPN
easat-5327	31	30	:	:	PUNCT
easat-5327	31	31	2576	2576	NUM
easat-5327	31	32	-	-	SYM
easat-5327	31	33	8484	8484	NUM
easat-5327	31	34	vol	vol	NOUN
easat-5327	31	35	.	.	PROPN
easat-5327	32	1	9	9	NUM
easat-5327	32	2	,	,	PUNCT
easat-5327	32	3	no	no	INTJ
easat-5327	32	4	.	.	NOUN
easat-5327	33	1	3	3	NUM
easat-5327	33	2	:	:	PUNCT
easat-5327	33	3	760	760	NUM
easat-5327	33	4	-	-	SYM
easat-5327	33	5	775	775	NUM
easat-5327	33	6	,	,	PUNCT
easat-5327	33	7	2025	2025	NUM
easat-5327	33	8	doi	doi	NOUN
easat-5327	33	9	:	:	PUNCT
easat-5327	33	10	10.55214/25768484.v9i3.5327	10.55214/25768484.v9i3.5327	NOUN
easat-5327	33	11	©	©	PROPN
easat-5327	33	12	2025	2025	NUM
easat-5327	33	13	by	by	ADP
easat-5327	33	14	the	the	DET
easat-5327	33	15	authors	author	NOUN
easat-5327	33	16	;	;	PUNCT
easat-5327	33	17	licensee	licensee	PROPN
easat-5327	33	18	learning	learning	NOUN
easat-5327	33	19	gate	gate	NOUN
easat-5327	33	20	in	in	ADP
easat-5327	33	21	assessing	assess	VERB
easat-5327	33	22	the	the	DET
easat-5327	33	23	level	level	NOUN
easat-5327	33	24	of	of	ADP
easat-5327	33	25	atp	atp	PROPN
easat-5327	33	26	in	in	ADP
easat-5327	33	27	the	the	DET
easat-5327	33	28	chinese	chinese	ADJ
easat-5327	33	29	context	context	NOUN
easat-5327	33	30	.	.	PUNCT
easat-5327	34	1	in	in	ADP
easat-5327	34	2	china	china	PROPN
easat-5327	34	3	,	,	PUNCT
easat-5327	34	4	managerial	managerial	ADJ
easat-5327	34	5	compensation	compensation	NOUN
easat-5327	34	6	is	be	AUX
easat-5327	34	7	predominantly	predominantly	ADV
easat-5327	34	8	cash	cash	NOUN
easat-5327	34	9	[	[	X
easat-5327	34	10	16	16	NUM
easat-5327	34	11	,	,	PUNCT
easat-5327	34	12	17	17	NUM
easat-5327	34	13	]	]	PUNCT
easat-5327	34	14	,	,	PUNCT
easat-5327	34	15	leading	lead	VERB
easat-5327	34	16	managers	manager	NOUN
easat-5327	34	17	to	to	PART
easat-5327	34	18	pursue	pursue	VERB
easat-5327	34	19	short	short	ADJ
easat-5327	34	20	-	-	PUNCT
easat-5327	34	21	term	term	NOUN
easat-5327	34	22	corporate	corporate	ADJ
easat-5327	34	23	goals	goal	NOUN
easat-5327	34	24	.	.	PUNCT
easat-5327	35	1	cash	cash	NOUN
easat-5327	35	2	-	-	PUNCT
easat-5327	35	3	based	base	VERB
easat-5327	35	4	executive	executive	ADJ
easat-5327	35	5	compensation	compensation	NOUN
easat-5327	35	6	is	be	AUX
easat-5327	35	7	usually	usually	ADV
easat-5327	35	8	more	more	ADV
easat-5327	35	9	closely	closely	ADV
easat-5327	35	10	scrutinized	scrutinize	VERB
easat-5327	35	11	by	by	ADP
easat-5327	35	12	the	the	DET
easat-5327	35	13	market	market	NOUN
easat-5327	35	14	than	than	ADP
easat-5327	35	15	that	that	PRON
easat-5327	35	16	based	base	VERB
easat-5327	35	17	on	on	ADP
easat-5327	35	18	incentives	incentive	NOUN
easat-5327	35	19	,	,	PUNCT
easat-5327	35	20	especially	especially	ADV
easat-5327	35	21	with	with	ADP
easat-5327	35	22	regard	regard	NOUN
easat-5327	35	23	to	to	ADP
easat-5327	35	24	risks	risk	NOUN
easat-5327	35	25	associated	associate	VERB
easat-5327	35	26	with	with	ADP
easat-5327	35	27	stock	stock	NOUN
easat-5327	35	28	and	and	CCONJ
easat-5327	35	29	bond	bond	NOUN
easat-5327	35	30	markets	market	NOUN
easat-5327	35	31	,	,	PUNCT
easat-5327	35	32	which	which	PRON
easat-5327	35	33	can	can	AUX
easat-5327	35	34	lead	lead	VERB
easat-5327	35	35	to	to	ADP
easat-5327	35	36	adverse	adverse	ADJ
easat-5327	35	37	selection	selection	NOUN
easat-5327	35	38	[	[	X
easat-5327	35	39	18	18	NUM
easat-5327	35	40	]	]	PUNCT
easat-5327	35	41	.	.	PUNCT
easat-5327	36	1	based	base	VERB
easat-5327	36	2	on	on	ADP
easat-5327	36	3	the	the	DET
easat-5327	36	4	agency	agency	NOUN
easat-5327	36	5	theory	theory	NOUN
easat-5327	36	6	,	,	PUNCT
easat-5327	36	7	the	the	DET
easat-5327	36	8	issue	issue	NOUN
easat-5327	36	9	of	of	ADP
easat-5327	36	10	executive	executive	ADJ
easat-5327	36	11	compensation	compensation	NOUN
easat-5327	36	12	is	be	AUX
easat-5327	36	13	both	both	PRON
easat-5327	36	14	complex	complex	ADJ
easat-5327	36	15	and	and	CCONJ
easat-5327	36	16	controversial	controversial	ADJ
easat-5327	36	17	.	.	PUNCT
easat-5327	37	1	ceo	ceo	NOUN
easat-5327	37	2	compensation	compensation	NOUN
easat-5327	37	3	is	be	AUX
easat-5327	37	4	largely	largely	ADV
easat-5327	37	5	affected	affect	VERB
easat-5327	37	6	by	by	ADP
easat-5327	37	7	their	their	PRON
easat-5327	37	8	financial	financial	ADJ
easat-5327	37	9	performance	performance	NOUN
easat-5327	37	10	and	and	CCONJ
easat-5327	37	11	the	the	DET
easat-5327	37	12	dynamic	dynamic	ADJ
easat-5327	37	13	pressures	pressure	NOUN
easat-5327	37	14	of	of	ADP
easat-5327	37	15	competitive	competitive	ADJ
easat-5327	37	16	markets	market	NOUN
easat-5327	37	17	[	[	X
easat-5327	37	18	19	19	NUM
easat-5327	37	19	,	,	PUNCT
easat-5327	37	20	20	20	NUM
easat-5327	37	21	]	]	PUNCT
easat-5327	37	22	.	.	PUNCT
easat-5327	38	1	prior	prior	ADJ
easat-5327	38	2	studies	study	NOUN
easat-5327	38	3	have	have	AUX
easat-5327	38	4	examined	examine	VERB
easat-5327	38	5	the	the	DET
easat-5327	38	6	influence	influence	NOUN
easat-5327	38	7	of	of	ADP
easat-5327	38	8	ceo	ceo	NOUN
easat-5327	38	9	compensation	compensation	NOUN
easat-5327	38	10	on	on	ADP
easat-5327	38	11	atp	atp	PROPN
easat-5327	38	12	,	,	PUNCT
easat-5327	38	13	mainly	mainly	ADV
easat-5327	38	14	using	use	VERB
easat-5327	38	15	evidence	evidence	NOUN
easat-5327	38	16	from	from	ADP
easat-5327	38	17	other	other	ADJ
easat-5327	38	18	countries	country	NOUN
easat-5327	38	19	such	such	ADJ
easat-5327	38	20	as	as	ADP
easat-5327	38	21	indonesia	indonesia	PROPN
easat-5327	38	22	[	[	X
easat-5327	38	23	14	14	NUM
easat-5327	38	24	,	,	PUNCT
easat-5327	38	25	21	21	NUM
easat-5327	38	26	]	]	PUNCT
easat-5327	38	27	and	and	CCONJ
easat-5327	38	28	france	france	PROPN
easat-5327	39	1	[	[	X
easat-5327	39	2	13	13	NUM
easat-5327	39	3	]	]	PUNCT
easat-5327	39	4	;	;	PUNCT
easat-5327	39	5	italy	italy	PROPN
easat-5327	40	1	[	[	X
easat-5327	40	2	22	22	NUM
easat-5327	40	3	]	]	PUNCT
easat-5327	40	4	.	.	PUNCT
easat-5327	41	1	the	the	DET
easat-5327	41	2	paper	paper	NOUN
easat-5327	41	3	conducted	conduct	VERB
easat-5327	41	4	a	a	DET
easat-5327	41	5	further	further	ADJ
easat-5327	41	6	investigation	investigation	NOUN
easat-5327	41	7	and	and	CCONJ
easat-5327	41	8	examined	examine	VERB
easat-5327	41	9	whether	whether	SCONJ
easat-5327	41	10	ceo	ceo	NOUN
easat-5327	41	11	compensation	compensation	NOUN
easat-5327	41	12	affect	affect	VERB
easat-5327	41	13	atp	atp	PROPN
easat-5327	41	14	in	in	ADP
easat-5327	41	15	china	china	PROPN
easat-5327	41	16	.	.	PUNCT
easat-5327	42	1	second	second	ADJ
easat-5327	42	2	,	,	PUNCT
easat-5327	42	3	the	the	DET
easat-5327	42	4	limited	limited	ADJ
easat-5327	42	5	studies	study	NOUN
easat-5327	42	6	on	on	ADP
easat-5327	42	7	the	the	DET
easat-5327	42	8	influence	influence	NOUN
easat-5327	42	9	of	of	ADP
easat-5327	42	10	solely	solely	ADV
easat-5327	42	11	ceo	ceo	NOUN
easat-5327	42	12	compensation	compensation	NOUN
easat-5327	42	13	on	on	ADP
easat-5327	42	14	atp	atp	PROPN
easat-5327	42	15	is	be	AUX
easat-5327	42	16	the	the	DET
easat-5327	42	17	objective	objective	NOUN
easat-5327	42	18	of	of	ADP
easat-5327	42	19	this	this	DET
easat-5327	42	20	study	study	NOUN
easat-5327	42	21	,	,	PUNCT
easat-5327	42	22	although	although	SCONJ
easat-5327	42	23	there	there	PRON
easat-5327	42	24	are	be	VERB
easat-5327	42	25	some	some	DET
easat-5327	42	26	studies	study	NOUN
easat-5327	42	27	that	that	PRON
easat-5327	42	28	have	have	AUX
easat-5327	42	29	investigated	investigate	VERB
easat-5327	42	30	tax	tax	NOUN
easat-5327	42	31	avoidance	avoidance	NOUN
easat-5327	42	32	behaviors	behavior	NOUN
easat-5327	42	33	of	of	ADP
easat-5327	42	34	chinese	chinese	ADJ
easat-5327	42	35	executive	executive	ADJ
easat-5327	42	36	teams	team	NOUN
easat-5327	42	37	,	,	PUNCT
easat-5327	42	38	which	which	PRON
easat-5327	42	39	previous	previous	ADJ
easat-5327	42	40	scholars	scholar	NOUN
easat-5327	42	41	mainly	mainly	ADV
easat-5327	42	42	focus	focus	VERB
easat-5327	42	43	on	on	ADP
easat-5327	42	44	the	the	DET
easat-5327	42	45	compensation	compensation	NOUN
easat-5327	42	46	structure	structure	NOUN
easat-5327	42	47	of	of	ADP
easat-5327	42	48	top	top	ADJ
easat-5327	42	49	management	management	NOUN
easat-5327	42	50	levels	level	NOUN
easat-5327	42	51	[	[	X
easat-5327	42	52	18	18	NUM
easat-5327	42	53	,	,	PUNCT
easat-5327	42	54	23	23	NUM
easat-5327	42	55	,	,	PUNCT
easat-5327	42	56	24	24	NUM
easat-5327	42	57	]	]	PUNCT
easat-5327	42	58	.	.	PUNCT
easat-5327	43	1	this	this	DET
easat-5327	43	2	study	study	NOUN
easat-5327	43	3	deliver	deliver	VERB
easat-5327	43	4	some	some	DET
easat-5327	43	5	key	key	ADJ
easat-5327	43	6	significance	significance	NOUN
easat-5327	43	7	to	to	ADP
easat-5327	43	8	the	the	DET
easat-5327	43	9	prior	prior	ADJ
easat-5327	43	10	literature	literature	NOUN
easat-5327	43	11	.	.	PUNCT
easat-5327	44	1	first	first	ADV
easat-5327	44	2	,	,	PUNCT
easat-5327	44	3	this	this	DET
easat-5327	44	4	study	study	NOUN
easat-5327	44	5	additionally	additionally	ADV
easat-5327	44	6	extends	extend	VERB
easat-5327	44	7	the	the	DET
easat-5327	44	8	findings	finding	NOUN
easat-5327	44	9	on	on	ADP
easat-5327	44	10	ceo	ceo	NOUN
easat-5327	44	11	compensation	compensation	NOUN
easat-5327	44	12	and	and	CCONJ
easat-5327	44	13	atp	atp	PROPN
easat-5327	44	14	in	in	ADP
easat-5327	44	15	the	the	DET
easat-5327	44	16	chinese	chinese	ADJ
easat-5327	44	17	context	context	NOUN
easat-5327	44	18	from	from	ADP
easat-5327	44	19	the	the	DET
easat-5327	44	20	perspectives	perspective	NOUN
easat-5327	44	21	of	of	ADP
easat-5327	44	22	agency	agency	NOUN
easat-5327	44	23	theory	theory	NOUN
easat-5327	44	24	.	.	PUNCT
easat-5327	45	1	second	second	ADJ
easat-5327	45	2	,	,	PUNCT
easat-5327	45	3	this	this	DET
easat-5327	45	4	study	study	NOUN
easat-5327	45	5	also	also	ADV
easat-5327	45	6	incorporates	incorporate	VERB
easat-5327	45	7	the	the	DET
easat-5327	45	8	moderating	moderate	VERB
easat-5327	45	9	effect	effect	NOUN
easat-5327	45	10	of	of	ADP
easat-5327	45	11	firm	firm	ADJ
easat-5327	45	12	size	size	NOUN
easat-5327	45	13	,	,	PUNCT
easat-5327	45	14	which	which	PRON
easat-5327	45	15	poses	pose	VERB
easat-5327	45	16	influence	influence	NOUN
easat-5327	45	17	on	on	ADP
easat-5327	45	18	the	the	DET
easat-5327	45	19	effect	effect	NOUN
easat-5327	45	20	of	of	ADP
easat-5327	45	21	ceo	ceo	NOUN
easat-5327	45	22	compensation	compensation	NOUN
easat-5327	45	23	and	and	CCONJ
easat-5327	45	24	atp	atp	NOUN
easat-5327	45	25	along	along	ADP
easat-5327	45	26	with	with	ADP
easat-5327	45	27	the	the	DET
easat-5327	45	28	increasing	increase	VERB
easat-5327	45	29	chinese	chinese	ADJ
easat-5327	45	30	economic	economic	ADJ
easat-5327	45	31	scales	scale	NOUN
easat-5327	45	32	and	and	CCONJ
easat-5327	45	33	also	also	ADV
easat-5327	45	34	found	find	VERB
easat-5327	45	35	that	that	SCONJ
easat-5327	45	36	the	the	DET
easat-5327	45	37	above	above	ADJ
easat-5327	45	38	variables	variable	NOUN
easat-5327	45	39	among	among	ADP
easat-5327	45	40	non	non	ADJ
easat-5327	45	41	state	state	NOUN
easat-5327	45	42	-	-	PUNCT
easat-5327	45	43	owned	own	VERB
easat-5327	45	44	enterprise	enterprise	NOUN
easat-5327	45	45	(	(	PUNCT
easat-5327	45	46	soe	soe	ADJ
easat-5327	45	47	)	)	PUNCT
easat-5327	45	48	firms	firm	NOUN
easat-5327	45	49	are	be	AUX
easat-5327	45	50	more	more	ADJ
easat-5327	45	51	tax	tax	NOUN
easat-5327	45	52	aggressive	aggressive	ADJ
easat-5327	45	53	than	than	ADP
easat-5327	45	54	them	they	PRON
easat-5327	45	55	among	among	ADP
easat-5327	45	56	soe	soe	PROPN
easat-5327	45	57	.	.	PROPN
easat-5327	45	58	third	third	ADJ
easat-5327	45	59	,	,	PUNCT
easat-5327	45	60	specifically	specifically	ADV
easat-5327	45	61	examining	examine	VERB
easat-5327	45	62	individual	individual	ADJ
easat-5327	45	63	ceo	ceo	NOUN
easat-5327	45	64	compensation	compensation	NOUN
easat-5327	45	65	among	among	ADP
easat-5327	45	66	chinese	chinese	ADJ
easat-5327	45	67	listed	list	VERB
easat-5327	45	68	companies	company	NOUN
easat-5327	45	69	is	be	AUX
easat-5327	45	70	crucial	crucial	ADJ
easat-5327	45	71	for	for	ADP
easat-5327	45	72	understanding	understand	VERB
easat-5327	45	73	atp	atp	NOUN
easat-5327	45	74	-	-	PUNCT
easat-5327	45	75	related	relate	VERB
easat-5327	45	76	behaviors	behavior	NOUN
easat-5327	45	77	and	and	CCONJ
easat-5327	45	78	enhancing	enhance	VERB
easat-5327	45	79	corporate	corporate	ADJ
easat-5327	45	80	governance	governance	NOUN
easat-5327	45	81	.	.	PUNCT
easat-5327	46	1	moreover	moreover	ADV
easat-5327	46	2	,	,	PUNCT
easat-5327	46	3	this	this	DET
easat-5327	46	4	paper	paper	NOUN
easat-5327	46	5	also	also	ADV
easat-5327	46	6	offers	offer	VERB
easat-5327	46	7	government	government	NOUN
easat-5327	46	8	authorities	authority	NOUN
easat-5327	46	9	insights	insight	NOUN
easat-5327	46	10	to	to	PART
easat-5327	46	11	refine	refine	VERB
easat-5327	46	12	tax	tax	NOUN
easat-5327	46	13	policies	policy	NOUN
easat-5327	46	14	and	and	CCONJ
easat-5327	46	15	oversee	oversee	VERB
easat-5327	46	16	corporate	corporate	ADJ
easat-5327	46	17	income	income	NOUN
easat-5327	46	18	tax	tax	NOUN
easat-5327	46	19	.	.	PUNCT
easat-5327	47	1	state	state	NOUN
easat-5327	47	2	tax	tax	PROPN
easat-5327	47	3	administration	administration	NOUN
easat-5327	47	4	and	and	CCONJ
easat-5327	47	5	its	its	PRON
easat-5327	47	6	local	local	ADJ
easat-5327	47	7	branches	branch	NOUN
easat-5327	47	8	can	can	AUX
easat-5327	47	9	use	use	VERB
easat-5327	47	10	this	this	DET
easat-5327	47	11	information	information	NOUN
easat-5327	47	12	to	to	PART
easat-5327	47	13	classify	classify	VERB
easat-5327	47	14	businesses	business	NOUN
easat-5327	47	15	by	by	ADP
easat-5327	47	16	their	their	PRON
easat-5327	47	17	characteristics	characteristic	NOUN
easat-5327	47	18	and	and	CCONJ
easat-5327	47	19	structure	structure	NOUN
easat-5327	47	20	,	,	PUNCT
easat-5327	47	21	improving	improve	VERB
easat-5327	47	22	tax	tax	NOUN
easat-5327	47	23	supervision	supervision	NOUN
easat-5327	47	24	,	,	PUNCT
easat-5327	47	25	management	management	NOUN
easat-5327	47	26	,	,	PUNCT
easat-5327	47	27	and	and	CCONJ
easat-5327	47	28	revenue	revenue	NOUN
easat-5327	47	29	recovery	recovery	NOUN
easat-5327	47	30	.	.	PUNCT
easat-5327	48	1	simultaneously	simultaneously	ADV
easat-5327	48	2	for	for	ADP
easat-5327	48	3	firms	firm	NOUN
easat-5327	48	4	,	,	PUNCT
easat-5327	48	5	as	as	ADP
easat-5327	48	6	the	the	DET
easat-5327	48	7	firm	firm	ADJ
easat-5327	48	8	size	size	NOUN
easat-5327	48	9	increases	increase	NOUN
easat-5327	48	10	,	,	PUNCT
easat-5327	48	11	ceo	ceo	NOUN
easat-5327	48	12	compensation	compensation	NOUN
easat-5327	48	13	is	be	AUX
easat-5327	48	14	one	one	NUM
easat-5327	48	15	of	of	ADP
easat-5327	48	16	important	important	ADJ
easat-5327	48	17	affairs	affair	NOUN
easat-5327	48	18	for	for	SCONJ
easat-5327	48	19	firms	firm	NOUN
easat-5327	48	20	to	to	PART
easat-5327	48	21	deal	deal	VERB
easat-5327	48	22	with	with	ADP
easat-5327	48	23	principal	principal	ADJ
easat-5327	48	24	-	-	PUNCT
easat-5327	48	25	agent	agent	NOUN
easat-5327	48	26	relationship	relationship	NOUN
easat-5327	48	27	on	on	ADP
easat-5327	48	28	corporate	corporate	ADJ
easat-5327	48	29	behaviors	behavior	NOUN
easat-5327	48	30	such	such	ADJ
easat-5327	48	31	as	as	ADP
easat-5327	48	32	tax	tax	NOUN
easat-5327	48	33	planning	planning	NOUN
easat-5327	48	34	strategies	strategy	NOUN
easat-5327	48	35	.	.	PUNCT
easat-5327	49	1	the	the	DET
easat-5327	49	2	following	follow	VERB
easat-5327	49	3	sections	section	NOUN
easat-5327	49	4	are	be	AUX
easat-5327	49	5	arranged	arrange	VERB
easat-5327	49	6	below	below	ADV
easat-5327	49	7	.	.	PUNCT
easat-5327	50	1	the	the	DET
easat-5327	50	2	second	second	ADJ
easat-5327	50	3	section	section	NOUN
easat-5327	50	4	analyzed	analyze	VERB
easat-5327	50	5	the	the	DET
easat-5327	50	6	relevant	relevant	ADJ
easat-5327	50	7	studies	study	NOUN
easat-5327	50	8	and	and	CCONJ
easat-5327	50	9	then	then	ADV
easat-5327	50	10	initiated	initiate	VERB
easat-5327	50	11	the	the	DET
easat-5327	50	12	hypotheses	hypothesis	NOUN
easat-5327	50	13	.	.	PUNCT
easat-5327	51	1	the	the	DET
easat-5327	51	2	third	third	ADJ
easat-5327	51	3	section	section	NOUN
easat-5327	51	4	designed	design	VERB
easat-5327	51	5	the	the	DET
easat-5327	51	6	research	research	NOUN
easat-5327	51	7	methodology	methodology	NOUN
easat-5327	51	8	.	.	PUNCT
easat-5327	52	1	section	section	NOUN
easat-5327	52	2	4	4	NUM
easat-5327	52	3	showed	show	VERB
easat-5327	52	4	the	the	DET
easat-5327	52	5	descriptive	descriptive	ADJ
easat-5327	52	6	statistics	statistic	NOUN
easat-5327	52	7	and	and	CCONJ
easat-5327	52	8	empirical	empirical	ADJ
easat-5327	52	9	analysis	analysis	NOUN
easat-5327	52	10	.	.	PUNCT
easat-5327	53	1	the	the	DET
easat-5327	53	2	fifth	fifth	ADJ
easat-5327	53	3	section	section	NOUN
easat-5327	53	4	examined	examine	VERB
easat-5327	53	5	robustness	robustness	NOUN
easat-5327	53	6	tests	test	NOUN
easat-5327	53	7	and	and	CCONJ
easat-5327	53	8	further	further	ADJ
easat-5327	53	9	analyses	analysis	NOUN
easat-5327	53	10	.	.	PUNCT
easat-5327	54	1	last	last	ADJ
easat-5327	54	2	,	,	PUNCT
easat-5327	54	3	the	the	DET
easat-5327	54	4	sixth	sixth	ADJ
easat-5327	54	5	section	section	NOUN
easat-5327	54	6	offered	offer	VERB
easat-5327	54	7	the	the	DET
easat-5327	54	8	conclusion	conclusion	NOUN
easat-5327	54	9	and	and	CCONJ
easat-5327	54	10	summary	summary	NOUN
easat-5327	54	11	of	of	ADP
easat-5327	54	12	the	the	DET
easat-5327	54	13	study	study	NOUN
easat-5327	54	14	.	.	PUNCT
easat-5327	55	1	2	2	X
easat-5327	55	2	.	.	X
easat-5327	55	3	literature	literature	NOUN
easat-5327	55	4	review	review	PROPN
easat-5327	55	5	and	and	CCONJ
easat-5327	55	6	hypothesis	hypothesis	NOUN
easat-5327	55	7	development	development	NOUN
easat-5327	55	8	2.1	2.1	NUM
easat-5327	55	9	.	.	PUNCT
easat-5327	56	1	ceo	ceo	NOUN
easat-5327	56	2	compensation	compensation	PROPN
easat-5327	56	3	and	and	CCONJ
easat-5327	56	4	atp	atp	PROPN
easat-5327	56	5	ceo	ceo	PROPN
easat-5327	56	6	compensation	compensation	PROPN
easat-5327	56	7	in	in	ADP
easat-5327	56	8	chinese	chinese	ADJ
easat-5327	56	9	listed	list	VERB
easat-5327	56	10	companies	company	NOUN
easat-5327	56	11	typically	typically	ADV
easat-5327	56	12	consists	consist	VERB
easat-5327	56	13	of	of	ADP
easat-5327	56	14	base	base	ADJ
easat-5327	56	15	salary	salary	NOUN
easat-5327	56	16	,	,	PUNCT
easat-5327	56	17	individual	individual	ADJ
easat-5327	56	18	performance	performance	NOUN
easat-5327	56	19	pay	pay	NOUN
easat-5327	56	20	,	,	PUNCT
easat-5327	56	21	and	and	CCONJ
easat-5327	56	22	group	group	NOUN
easat-5327	56	23	cash	cash	NOUN
easat-5327	56	24	bonuses	bonus	NOUN
easat-5327	56	25	.	.	PUNCT
easat-5327	57	1	unfortunately	unfortunately	ADV
easat-5327	57	2	,	,	PUNCT
easat-5327	57	3	the	the	DET
easat-5327	57	4	available	available	ADJ
easat-5327	57	5	data	datum	NOUN
easat-5327	57	6	only	only	ADV
easat-5327	57	7	provides	provide	VERB
easat-5327	57	8	total	total	ADJ
easat-5327	57	9	cash	cash	NOUN
easat-5327	57	10	incentives	incentive	NOUN
easat-5327	57	11	,	,	PUNCT
easat-5327	57	12	rather	rather	ADV
easat-5327	57	13	than	than	ADP
easat-5327	57	14	breaking	break	VERB
easat-5327	57	15	down	down	ADP
easat-5327	57	16	cash	cash	NOUN
easat-5327	57	17	compensation	compensation	NOUN
easat-5327	57	18	into	into	ADP
easat-5327	57	19	these	these	DET
easat-5327	57	20	components	component	NOUN
easat-5327	57	21	[	[	X
easat-5327	57	22	16	16	NUM
easat-5327	57	23	,	,	PUNCT
easat-5327	57	24	25	25	NUM
easat-5327	57	25	]	]	PUNCT
easat-5327	57	26	.	.	PUNCT
easat-5327	58	1	by	by	ADP
easat-5327	58	2	contrast	contrast	NOUN
easat-5327	58	3	,	,	PUNCT
easat-5327	58	4	the	the	DET
easat-5327	58	5	empirical	empirical	ADJ
easat-5327	58	6	literature	literature	NOUN
easat-5327	58	7	on	on	ADP
easat-5327	58	8	ceo	ceo	NOUN
easat-5327	58	9	compensation	compensation	NOUN
easat-5327	58	10	in	in	ADP
easat-5327	58	11	the	the	DET
easat-5327	58	12	u.s	u.s	PROPN
easat-5327	58	13	consistently	consistently	ADV
easat-5327	58	14	finds	find	VERB
easat-5327	58	15	that	that	SCONJ
easat-5327	58	16	equity	equity	NOUN
easat-5327	58	17	-	-	PUNCT
easat-5327	58	18	based	base	VERB
easat-5327	58	19	incentives	incentive	NOUN
easat-5327	58	20	such	such	ADJ
easat-5327	58	21	as	as	ADP
easat-5327	58	22	stock	stock	NOUN
easat-5327	58	23	options	option	NOUN
easat-5327	58	24	,	,	PUNCT
easat-5327	58	25	restricted	restrict	VERB
easat-5327	58	26	stock	stock	NOUN
easat-5327	58	27	,	,	PUNCT
easat-5327	58	28	and	and	CCONJ
easat-5327	58	29	shareholdings	shareholding	NOUN
easat-5327	58	30	play	play	VERB
easat-5327	58	31	a	a	DET
easat-5327	58	32	crucial	crucial	ADJ
easat-5327	58	33	role	role	NOUN
easat-5327	58	34	in	in	ADP
easat-5327	58	35	mitigating	mitigate	VERB
easat-5327	58	36	agency	agency	NOUN
easat-5327	58	37	problems	problem	NOUN
easat-5327	58	38	.	.	PUNCT
easat-5327	59	1	however	however	ADV
easat-5327	59	2	,	,	PUNCT
easat-5327	59	3	prior	prior	ADJ
easat-5327	59	4	studies	study	NOUN
easat-5327	59	5	on	on	ADP
easat-5327	59	6	ceo	ceo	NOUN
easat-5327	59	7	compensation	compensation	NOUN
easat-5327	59	8	has	have	AUX
easat-5327	59	9	largely	largely	ADV
easat-5327	59	10	overlooked	overlook	VERB
easat-5327	59	11	the	the	DET
easat-5327	59	12	effect	effect	NOUN
easat-5327	59	13	of	of	ADP
easat-5327	59	14	ceo	ceo	NOUN
easat-5327	59	15	ownership	ownership	NOUN
easat-5327	59	16	among	among	ADP
easat-5327	59	17	compensation	compensation	NOUN
easat-5327	59	18	structures	structure	NOUN
easat-5327	59	19	in	in	ADP
easat-5327	59	20	chinese	chinese	ADJ
easat-5327	59	21	context	context	NOUN
easat-5327	59	22	.	.	PUNCT
easat-5327	60	1	the	the	DET
easat-5327	60	2	possible	possible	ADJ
easat-5327	60	3	reason	reason	NOUN
easat-5327	60	4	is	be	AUX
easat-5327	60	5	that	that	PRON
easat-5327	60	6	ownership	ownership	NOUN
easat-5327	60	7	are	be	AUX
easat-5327	60	8	having	having	AUX
easat-5327	60	9	been	be	AUX
easat-5327	60	10	allowed	allow	VERB
easat-5327	60	11	to	to	PART
easat-5327	60	12	be	be	AUX
easat-5327	60	13	introduced	introduce	VERB
easat-5327	60	14	since	since	SCONJ
easat-5327	60	15	2005	2005	NUM
easat-5327	60	16	and	and	CCONJ
easat-5327	60	17	less	less	ADV
easat-5327	60	18	implemented	implement	VERB
easat-5327	60	19	recently	recently	ADV
easat-5327	60	20	in	in	ADP
easat-5327	60	21	china	china	PROPN
easat-5327	61	1	[	[	X
easat-5327	61	2	26	26	NUM
easat-5327	61	3	,	,	PUNCT
easat-5327	61	4	27	27	NUM
easat-5327	61	5	]	]	PUNCT
easat-5327	61	6	.	.	PUNCT
easat-5327	62	1	ceo	ceo	NOUN
easat-5327	62	2	compensation	compensation	NOUN
easat-5327	62	3	is	be	AUX
easat-5327	62	4	at	at	ADP
easat-5327	62	5	the	the	DET
easat-5327	62	6	centre	centre	NOUN
easat-5327	62	7	of	of	ADP
easat-5327	62	8	corporate	corporate	ADJ
easat-5327	62	9	governance	governance	NOUN
easat-5327	62	10	discussions	discussion	NOUN
easat-5327	62	11	,	,	PUNCT
easat-5327	62	12	reflecting	reflect	VERB
easat-5327	62	13	how	how	SCONJ
easat-5327	62	14	top	top	ADJ
easat-5327	62	15	executives	executive	NOUN
easat-5327	62	16	are	be	AUX
easat-5327	62	17	incentivised	incentivise	VERB
easat-5327	62	18	and	and	CCONJ
easat-5327	62	19	rewarded	reward	VERB
easat-5327	62	20	for	for	ADP
easat-5327	62	21	performance	performance	NOUN
easat-5327	62	22	[	[	X
easat-5327	62	23	16	16	NUM
easat-5327	62	24	,	,	PUNCT
easat-5327	62	25	28	28	NUM
easat-5327	62	26	]	]	PUNCT
easat-5327	62	27	.	.	PUNCT
easat-5327	63	1	in	in	ADP
easat-5327	63	2	recent	recent	ADJ
easat-5327	63	3	years	year	NOUN
easat-5327	63	4	,	,	PUNCT
easat-5327	63	5	in	in	ADP
easat-5327	63	6	addition	addition	NOUN
easat-5327	63	7	to	to	ADP
easat-5327	63	8	discussions	discussion	NOUN
easat-5327	63	9	of	of	ADP
easat-5327	63	10	governance	governance	NOUN
easat-5327	63	11	practices	practice	NOUN
easat-5327	63	12	,	,	PUNCT
easat-5327	63	13	the	the	DET
easat-5327	63	14	correlation	correlation	NOUN
easat-5327	63	15	between	between	ADP
easat-5327	63	16	ceo	ceo	NOUN
easat-5327	63	17	compensation	compensation	NOUN
easat-5327	63	18	and	and	CCONJ
easat-5327	63	19	active	active	ADJ
easat-5327	63	20	tax	tax	NOUN
easat-5327	63	21	planning	planning	NOUN
easat-5327	63	22	strategies	strategy	NOUN
easat-5327	63	23	has	have	AUX
easat-5327	63	24	become	become	VERB
easat-5327	63	25	increasingly	increasingly	ADV
easat-5327	63	26	prominent	prominent	ADJ
easat-5327	63	27	.	.	PUNCT
easat-5327	64	1	atp	atp	PROPN
easat-5327	64	2	involves	involve	VERB
easat-5327	64	3	the	the	DET
easat-5327	64	4	use	use	NOUN
easat-5327	64	5	of	of	ADP
easat-5327	64	6	complex	complex	ADJ
easat-5327	64	7	financial	financial	ADJ
easat-5327	64	8	structures	structure	NOUN
easat-5327	64	9	and	and	CCONJ
easat-5327	64	10	international	international	ADJ
easat-5327	64	11	tax	tax	NOUN
easat-5327	64	12	frameworks	framework	NOUN
easat-5327	64	13	to	to	PART
easat-5327	64	14	minimize	minimize	VERB
easat-5327	64	15	tax	tax	NOUN
easat-5327	64	16	liabilities	liability	NOUN
easat-5327	64	17	,	,	PUNCT
easat-5327	64	18	which	which	PRON
easat-5327	64	19	often	often	ADV
easat-5327	64	20	raises	raise	VERB
easat-5327	64	21	ethical	ethical	ADJ
easat-5327	64	22	and	and	CCONJ
easat-5327	64	23	regulatory	regulatory	ADJ
easat-5327	64	24	concerns	concern	NOUN
easat-5327	64	25	.	.	PUNCT
easat-5327	65	1	the	the	DET
easat-5327	65	2	alignment	alignment	NOUN
easat-5327	65	3	of	of	ADP
easat-5327	65	4	ceo	ceo	NOUN
easat-5327	65	5	remuneration	remuneration	NOUN
easat-5327	65	6	packages	package	NOUN
easat-5327	65	7	with	with	ADP
easat-5327	65	8	these	these	DET
easat-5327	65	9	strategies	strategy	NOUN
easat-5327	65	10	highlights	highlight	NOUN
easat-5327	65	11	issues	issue	NOUN
easat-5327	65	12	of	of	ADP
easat-5327	65	13	risk	risk	NOUN
easat-5327	65	14	management	management	NOUN
easat-5327	65	15	,	,	PUNCT
easat-5327	65	16	corporate	corporate	ADJ
easat-5327	65	17	ethics	ethic	NOUN
easat-5327	65	18	and	and	CCONJ
easat-5327	65	19	shareholder	shareholder	NOUN
easat-5327	65	20	value	value	NOUN
easat-5327	65	21	maximization	maximization	NOUN
easat-5327	65	22	.	.	PUNCT
easat-5327	66	1	understanding	understand	VERB
easat-5327	66	2	this	this	DET
easat-5327	66	3	relationship	relationship	NOUN
easat-5327	66	4	762	762	NUM
easat-5327	66	5	edelweiss	edelweiss	PROPN
easat-5327	66	6	applied	apply	VERB
easat-5327	66	7	science	science	NOUN
easat-5327	66	8	and	and	CCONJ
easat-5327	66	9	technology	technology	NOUN
easat-5327	66	10	issn	issn	PROPN
easat-5327	66	11	:	:	PUNCT
easat-5327	66	12	2576	2576	NUM
easat-5327	66	13	-	-	SYM
easat-5327	66	14	8484	8484	NUM
easat-5327	66	15	vol	vol	NOUN
easat-5327	66	16	.	.	PROPN
easat-5327	67	1	9	9	NUM
easat-5327	67	2	,	,	PUNCT
easat-5327	67	3	no	no	INTJ
easat-5327	67	4	.	.	NOUN
easat-5327	68	1	3	3	NUM
easat-5327	68	2	:	:	PUNCT
easat-5327	68	3	760	760	NUM
easat-5327	68	4	-	-	SYM
easat-5327	68	5	775	775	NUM
easat-5327	68	6	,	,	PUNCT
easat-5327	68	7	2025	2025	NUM
easat-5327	68	8	doi	doi	NOUN
easat-5327	68	9	:	:	PUNCT
easat-5327	68	10	10.55214/25768484.v9i3.5327	10.55214/25768484.v9i3.5327	NOUN
easat-5327	68	11	©	©	PROPN
easat-5327	68	12	2025	2025	NUM
easat-5327	68	13	by	by	ADP
easat-5327	68	14	the	the	DET
easat-5327	68	15	authors	author	NOUN
easat-5327	68	16	;	;	PUNCT
easat-5327	68	17	licensee	licensee	PROPN
easat-5327	68	18	learning	learn	VERB
easat-5327	68	19	gate	gate	NOUN
easat-5327	68	20	helps	help	VERB
easat-5327	68	21	gain	gain	VERB
easat-5327	68	22	insights	insight	NOUN
easat-5327	68	23	into	into	ADP
easat-5327	68	24	how	how	SCONJ
easat-5327	68	25	executive	executive	ADJ
easat-5327	68	26	incentives	incentive	NOUN
easat-5327	68	27	affect	affect	VERB
easat-5327	68	28	tax	tax	NOUN
easat-5327	68	29	strategies	strategy	NOUN
easat-5327	68	30	and	and	CCONJ
easat-5327	68	31	more	more	ADV
easat-5327	68	32	extensive	extensive	ADJ
easat-5327	68	33	implications	implication	NOUN
easat-5327	68	34	for	for	ADP
easat-5327	68	35	governance	governance	NOUN
easat-5327	68	36	mechanisms	mechanism	NOUN
easat-5327	68	37	and	and	CCONJ
easat-5327	68	38	regulatory	regulatory	ADJ
easat-5327	68	39	oversight	oversight	NOUN
easat-5327	68	40	in	in	ADP
easat-5327	68	41	china	china	PROPN
easat-5327	68	42	.	.	PUNCT
easat-5327	69	1	prior	prior	ADJ
easat-5327	69	2	researches	research	NOUN
easat-5327	69	3	have	have	AUX
easat-5327	69	4	explored	explore	VERB
easat-5327	69	5	the	the	DET
easat-5327	69	6	negative	negative	ADJ
easat-5327	69	7	relationship	relationship	NOUN
easat-5327	69	8	between	between	ADP
easat-5327	69	9	ceo	ceo	NOUN
easat-5327	69	10	compensation	compensation	NOUN
easat-5327	69	11	and	and	CCONJ
easat-5327	69	12	atp	atp	PROPN
easat-5327	69	13	in	in	ADP
easat-5327	69	14	the	the	DET
easat-5327	69	15	international	international	ADJ
easat-5327	69	16	context	context	NOUN
easat-5327	69	17	excluding	exclude	VERB
easat-5327	69	18	china	china	PROPN
easat-5327	69	19	,	,	PUNCT
easat-5327	69	20	for	for	ADP
easat-5327	69	21	example	example	NOUN
easat-5327	69	22	,	,	PUNCT
easat-5327	69	23	edmans	edman	NOUN
easat-5327	69	24	,	,	PUNCT
easat-5327	69	25	et	et	PROPN
easat-5327	69	26	al	al	PROPN
easat-5327	69	27	.	.	PUNCT
easat-5327	70	1	[	[	X
easat-5327	70	2	19	19	NUM
easat-5327	70	3	]	]	PUNCT
easat-5327	70	4	examined	examine	VERB
easat-5327	70	5	managerial	managerial	ADJ
easat-5327	70	6	compensation	compensation	NOUN
easat-5327	70	7	and	and	CCONJ
easat-5327	70	8	find	find	VERB
easat-5327	70	9	that	that	SCONJ
easat-5327	70	10	both	both	DET
easat-5327	70	11	boards	board	NOUN
easat-5327	70	12	of	of	ADP
easat-5327	70	13	directors	director	NOUN
easat-5327	70	14	and	and	CCONJ
easat-5327	70	15	shareholders	shareholder	NOUN
easat-5327	70	16	aim	aim	VERB
easat-5327	70	17	to	to	PART
easat-5327	70	18	maximize	maximize	VERB
easat-5327	70	19	corporate	corporate	ADJ
easat-5327	70	20	wealth	wealth	NOUN
easat-5327	70	21	for	for	ADP
easat-5327	70	22	long	long	ADJ
easat-5327	70	23	-	-	PUNCT
easat-5327	70	24	term	term	NOUN
easat-5327	70	25	sustainability	sustainability	NOUN
easat-5327	70	26	.	.	PUNCT
easat-5327	71	1	jbir	jbir	NOUN
easat-5327	71	2	,	,	PUNCT
easat-5327	71	3	et	et	PROPN
easat-5327	71	4	al	al	PROPN
easat-5327	71	5	.	.	PUNCT
easat-5327	72	1	[	[	X
easat-5327	72	2	13	13	NUM
easat-5327	72	3	]	]	PUNCT
easat-5327	72	4	analyzed	analyze	VERB
easat-5327	72	5	40	40	NUM
easat-5327	72	6	firms	firm	NOUN
easat-5327	72	7	listed	list	VERB
easat-5327	72	8	on	on	ADP
easat-5327	72	9	the	the	DET
easat-5327	72	10	cac	cac	PROPN
easat-5327	72	11	40	40	NUM
easat-5327	72	12	in	in	ADP
easat-5327	72	13	france	france	PROPN
easat-5327	72	14	from	from	ADP
easat-5327	72	15	2008	2008	NUM
easat-5327	72	16	to	to	ADP
easat-5327	72	17	2018	2018	NUM
easat-5327	72	18	and	and	CCONJ
easat-5327	72	19	find	find	VERB
easat-5327	72	20	that	that	SCONJ
easat-5327	72	21	the	the	DET
easat-5327	72	22	higher	high	ADJ
easat-5327	72	23	level	level	NOUN
easat-5327	72	24	of	of	ADP
easat-5327	72	25	ceo	ceo	NOUN
easat-5327	72	26	compensation	compensation	NOUN
easat-5327	72	27	,	,	PUNCT
easat-5327	72	28	the	the	PRON
easat-5327	72	29	lower	low	ADJ
easat-5327	72	30	the	the	DET
easat-5327	72	31	tendency	tendency	NOUN
easat-5327	72	32	for	for	ADP
easat-5327	72	33	tax	tax	NOUN
easat-5327	72	34	aggressiveness	aggressiveness	NOUN
easat-5327	72	35	.	.	PUNCT
easat-5327	73	1	moreover	moreover	ADV
easat-5327	73	2	,	,	PUNCT
easat-5327	73	3	chee	chee	NOUN
easat-5327	73	4	,	,	PUNCT
easat-5327	73	5	et	et	PROPN
easat-5327	73	6	al	al	PROPN
easat-5327	73	7	.	.	PUNCT
easat-5327	74	1	[	[	X
easat-5327	74	2	29	29	NUM
easat-5327	74	3	]	]	PUNCT
easat-5327	74	4	examined	examine	VERB
easat-5327	74	5	a	a	DET
easat-5327	74	6	negative	negative	ADJ
easat-5327	74	7	correlation	correlation	NOUN
easat-5327	74	8	between	between	ADP
easat-5327	74	9	ceo	ceo	NOUN
easat-5327	74	10	compensation	compensation	NOUN
easat-5327	74	11	and	and	CCONJ
easat-5327	74	12	their	their	PRON
easat-5327	74	13	tendency	tendency	NOUN
easat-5327	74	14	to	to	PART
easat-5327	74	15	engage	engage	VERB
easat-5327	74	16	in	in	ADP
easat-5327	74	17	tax	tax	NOUN
easat-5327	74	18	planning	planning	NOUN
easat-5327	74	19	in	in	ADP
easat-5327	74	20	the	the	DET
easat-5327	74	21	u.s	u.s	PROPN
easat-5327	74	22	.	.	PROPN
easat-5327	74	23	similarly	similarly	ADV
easat-5327	74	24	,	,	PUNCT
easat-5327	74	25	armstrong	armstrong	PROPN
easat-5327	74	26	,	,	PUNCT
easat-5327	74	27	et	et	PROPN
easat-5327	74	28	al	al	PROPN
easat-5327	74	29	.	.	PUNCT
easat-5327	75	1	[	[	X
easat-5327	75	2	30	30	NUM
easat-5327	75	3	]	]	PUNCT
easat-5327	75	4	examined	examine	VERB
easat-5327	75	5	the	the	DET
easat-5327	75	6	initial	initial	ADJ
easat-5327	75	7	perspective	perspective	NOUN
easat-5327	75	8	and	and	CCONJ
easat-5327	75	9	directly	directly	ADV
easat-5327	75	10	examined	examine	VERB
easat-5327	75	11	the	the	DET
easat-5327	75	12	link	link	NOUN
easat-5327	75	13	between	between	ADP
easat-5327	75	14	the	the	DET
easat-5327	75	15	effect	effect	NOUN
easat-5327	75	16	of	of	ADP
easat-5327	75	17	ceo	ceo	NOUN
easat-5327	75	18	and	and	CCONJ
easat-5327	75	19	the	the	DET
easat-5327	75	20	scope	scope	NOUN
easat-5327	75	21	of	of	ADP
easat-5327	75	22	corporate	corporate	ADJ
easat-5327	75	23	tax	tax	NOUN
easat-5327	75	24	planning	planning	NOUN
easat-5327	75	25	.	.	PUNCT
easat-5327	76	1	ceo	ceo	NOUN
easat-5327	76	2	compensation	compensation	NOUN
easat-5327	76	3	was	be	AUX
easat-5327	76	4	negatively	negatively	ADV
easat-5327	76	5	related	relate	VERB
easat-5327	76	6	to	to	ADP
easat-5327	76	7	the	the	DET
easat-5327	76	8	atp	atp	PROPN
easat-5327	76	9	.	.	PUNCT
easat-5327	77	1	some	some	DET
easat-5327	77	2	researchers	researcher	NOUN
easat-5327	77	3	have	have	AUX
easat-5327	77	4	also	also	ADV
easat-5327	77	5	explored	explore	VERB
easat-5327	77	6	the	the	DET
easat-5327	77	7	negative	negative	ADJ
easat-5327	77	8	association	association	NOUN
easat-5327	77	9	between	between	ADP
easat-5327	77	10	ceo	ceo	NOUN
easat-5327	77	11	compensation	compensation	NOUN
easat-5327	77	12	and	and	CCONJ
easat-5327	77	13	atp	atp	PROPN
easat-5327	77	14	in	in	ADP
easat-5327	77	15	the	the	DET
easat-5327	77	16	chinese	chinese	ADJ
easat-5327	77	17	context	context	NOUN
easat-5327	77	18	.	.	PUNCT
easat-5327	78	1	for	for	ADP
easat-5327	78	2	example	example	NOUN
easat-5327	78	3	,	,	PUNCT
easat-5327	78	4	huang	huang	PROPN
easat-5327	78	5	,	,	PUNCT
easat-5327	78	6	et	et	PROPN
easat-5327	78	7	al	al	PROPN
easat-5327	78	8	.	.	PUNCT
easat-5327	79	1	[	[	X
easat-5327	79	2	18	18	NUM
easat-5327	79	3	]	]	PUNCT
easat-5327	79	4	show	show	VERB
easat-5327	79	5	that	that	SCONJ
easat-5327	79	6	firms	firm	NOUN
easat-5327	79	7	offering	offer	VERB
easat-5327	79	8	higher	high	ADJ
easat-5327	79	9	executive	executive	NOUN
easat-5327	79	10	compensation	compensation	NOUN
easat-5327	79	11	tend	tend	VERB
easat-5327	79	12	to	to	PART
easat-5327	79	13	exhibit	exhibit	VERB
easat-5327	79	14	lower	low	ADJ
easat-5327	79	15	tax	tax	NOUN
easat-5327	79	16	aggressiveness	aggressiveness	NOUN
easat-5327	79	17	.	.	PUNCT
easat-5327	80	1	yao	yao	NOUN
easat-5327	81	1	[	[	X
easat-5327	81	2	11	11	NUM
easat-5327	81	3	]	]	PUNCT
easat-5327	81	4	finds	find	VERB
easat-5327	81	5	that	that	SCONJ
easat-5327	81	6	the	the	DET
easat-5327	81	7	establishment	establishment	NOUN
easat-5327	81	8	of	of	ADP
easat-5327	81	9	fair	fair	ADJ
easat-5327	81	10	pay	pay	NOUN
easat-5327	81	11	incentives	incentive	NOUN
easat-5327	81	12	should	should	AUX
easat-5327	81	13	be	be	AUX
easat-5327	81	14	based	base	VERB
easat-5327	81	15	on	on	ADP
easat-5327	81	16	a	a	DET
easat-5327	81	17	positive	positive	ADJ
easat-5327	81	18	relationship	relationship	NOUN
easat-5327	81	19	between	between	ADP
easat-5327	81	20	shareholders	shareholder	NOUN
easat-5327	81	21	and	and	CCONJ
easat-5327	81	22	managers	manager	NOUN
easat-5327	81	23	.	.	PUNCT
easat-5327	82	1	therefore	therefore	ADV
easat-5327	82	2	,	,	PUNCT
easat-5327	82	3	these	these	DET
easat-5327	82	4	empirical	empirical	ADJ
easat-5327	82	5	findings	finding	NOUN
easat-5327	82	6	are	be	AUX
easat-5327	82	7	expected	expect	VERB
easat-5327	82	8	to	to	PART
easat-5327	82	9	provide	provide	VERB
easat-5327	82	10	insights	insight	NOUN
easat-5327	82	11	to	to	ADP
easat-5327	82	12	regulators	regulator	NOUN
easat-5327	82	13	,	,	PUNCT
easat-5327	82	14	academics	academic	NOUN
easat-5327	82	15	and	and	CCONJ
easat-5327	82	16	managers	manager	NOUN
easat-5327	82	17	on	on	ADP
easat-5327	82	18	the	the	DET
easat-5327	82	19	adverse	adverse	ADJ
easat-5327	82	20	effects	effect	NOUN
easat-5327	82	21	of	of	ADP
easat-5327	82	22	ceo	ceo	NOUN
easat-5327	82	23	compensation	compensation	NOUN
easat-5327	82	24	on	on	ADP
easat-5327	82	25	atp	atp	PROPN
easat-5327	82	26	.	.	PUNCT
easat-5327	83	1	when	when	SCONJ
easat-5327	83	2	firms	firm	NOUN
easat-5327	83	3	offer	offer	VERB
easat-5327	83	4	higher	high	ADJ
easat-5327	83	5	compensation	compensation	NOUN
easat-5327	83	6	to	to	ADP
easat-5327	83	7	executives	executive	NOUN
easat-5327	83	8	,	,	PUNCT
easat-5327	83	9	these	these	DET
easat-5327	83	10	executives	executive	NOUN
easat-5327	83	11	may	may	AUX
easat-5327	83	12	defend	defend	VERB
easat-5327	83	13	the	the	DET
easat-5327	83	14	firm	firm	NOUN
easat-5327	83	15	's	's	PART
easat-5327	83	16	interests	interest	NOUN
easat-5327	83	17	and	and	CCONJ
easat-5327	83	18	reputation	reputation	NOUN
easat-5327	83	19	then	then	ADV
easat-5327	83	20	avoid	avoid	VERB
easat-5327	83	21	atp	atp	PROPN
easat-5327	84	1	[	[	X
easat-5327	84	2	31	31	NUM
easat-5327	84	3	]	]	PUNCT
easat-5327	84	4	.	.	PUNCT
easat-5327	85	1	on	on	ADP
easat-5327	85	2	the	the	DET
easat-5327	85	3	other	other	ADJ
easat-5327	85	4	hand	hand	NOUN
easat-5327	85	5	,	,	PUNCT
easat-5327	85	6	agency	agency	NOUN
easat-5327	85	7	theory	theory	NOUN
easat-5327	85	8	suggests	suggest	VERB
easat-5327	85	9	that	that	SCONJ
easat-5327	85	10	the	the	DET
easat-5327	85	11	agent	agent	NOUN
easat-5327	85	12	's	's	PART
easat-5327	85	13	task	task	NOUN
easat-5327	85	14	is	be	AUX
easat-5327	85	15	to	to	PART
easat-5327	85	16	oversee	oversee	VERB
easat-5327	85	17	the	the	DET
easat-5327	85	18	firm	firm	NOUN
easat-5327	85	19	's	's	PART
easat-5327	85	20	operations	operation	NOUN
easat-5327	85	21	according	accord	VERB
easat-5327	85	22	to	to	ADP
easat-5327	85	23	the	the	DET
easat-5327	85	24	principal	principal	NOUN
easat-5327	85	25	's	's	PART
easat-5327	85	26	preferences	preference	NOUN
easat-5327	85	27	.	.	PUNCT
easat-5327	86	1	the	the	DET
easat-5327	86	2	compensation	compensation	NOUN
easat-5327	86	3	provided	provide	VERB
easat-5327	86	4	to	to	ADP
easat-5327	86	5	executives	executive	NOUN
easat-5327	86	6	is	be	AUX
easat-5327	86	7	a	a	DET
easat-5327	86	8	mechanism	mechanism	NOUN
easat-5327	86	9	by	by	ADP
easat-5327	86	10	which	which	PRON
easat-5327	86	11	the	the	DET
easat-5327	86	12	agent	agent	NOUN
easat-5327	86	13	promotes	promote	VERB
easat-5327	86	14	the	the	DET
easat-5327	86	15	interests	interest	NOUN
easat-5327	86	16	of	of	ADP
easat-5327	86	17	shareholders	shareholder	NOUN
easat-5327	86	18	.	.	PUNCT
easat-5327	87	1	executives	executive	NOUN
easat-5327	87	2	are	be	AUX
easat-5327	87	3	promoted	promote	VERB
easat-5327	87	4	by	by	ADP
easat-5327	87	5	higher	high	ADJ
easat-5327	87	6	pay	pay	NOUN
easat-5327	87	7	and	and	CCONJ
easat-5327	87	8	tend	tend	VERB
easat-5327	87	9	to	to	PART
easat-5327	87	10	improve	improve	VERB
easat-5327	87	11	firm	firm	ADJ
easat-5327	87	12	performance	performance	NOUN
easat-5327	87	13	.	.	PUNCT
easat-5327	88	1	this	this	DET
easat-5327	88	2	improvement	improvement	NOUN
easat-5327	88	3	can	can	AUX
easat-5327	88	4	be	be	AUX
easat-5327	88	5	demonstrated	demonstrate	VERB
easat-5327	88	6	through	through	ADP
easat-5327	88	7	various	various	ADJ
easat-5327	88	8	means	mean	NOUN
easat-5327	88	9	,	,	PUNCT
easat-5327	88	10	including	include	VERB
easat-5327	88	11	the	the	DET
easat-5327	88	12	implementation	implementation	NOUN
easat-5327	88	13	of	of	ADP
easat-5327	88	14	more	more	ADV
easat-5327	88	15	aggressive	aggressive	ADJ
easat-5327	88	16	tax	tax	NOUN
easat-5327	88	17	strategies	strategy	NOUN
easat-5327	88	18	[	[	X
easat-5327	88	19	32	32	NUM
easat-5327	88	20	]	]	PUNCT
easat-5327	88	21	.	.	PUNCT
easat-5327	89	1	some	some	DET
easat-5327	89	2	findings	finding	NOUN
easat-5327	89	3	suggest	suggest	VERB
easat-5327	89	4	a	a	DET
easat-5327	89	5	positive	positive	ADJ
easat-5327	89	6	association	association	NOUN
easat-5327	89	7	between	between	ADP
easat-5327	89	8	atp	atp	PROPN
easat-5327	89	9	and	and	CCONJ
easat-5327	89	10	increased	increase	VERB
easat-5327	89	11	compensation	compensation	NOUN
easat-5327	89	12	,	,	PUNCT
easat-5327	89	13	as	as	ADP
easat-5327	89	14	armstrong	armstrong	PROPN
easat-5327	89	15	,	,	PUNCT
easat-5327	89	16	et	et	PROPN
easat-5327	89	17	al	al	PROPN
easat-5327	89	18	.	.	PUNCT
easat-5327	90	1	[	[	X
easat-5327	90	2	30	30	NUM
easat-5327	90	3	]	]	PUNCT
easat-5327	90	4	argue	argue	VERB
easat-5327	90	5	that	that	SCONJ
easat-5327	90	6	increased	increase	VERB
easat-5327	90	7	ceo	ceo	NOUN
easat-5327	90	8	compensation	compensation	NOUN
easat-5327	90	9	reduces	reduce	VERB
easat-5327	90	10	firms	firm	NOUN
easat-5327	90	11	'	'	PART
easat-5327	90	12	tax	tax	NOUN
easat-5327	90	13	costs	cost	NOUN
easat-5327	90	14	and	and	CCONJ
easat-5327	90	15	encourages	encourage	VERB
easat-5327	90	16	more	more	ADJ
easat-5327	90	17	atp	atp	NOUN
easat-5327	90	18	.	.	PUNCT
easat-5327	91	1	thus	thus	ADV
easat-5327	91	2	,	,	PUNCT
easat-5327	91	3	based	base	VERB
easat-5327	91	4	on	on	ADP
easat-5327	91	5	the	the	DET
easat-5327	91	6	agency	agency	NOUN
easat-5327	91	7	theory	theory	NOUN
easat-5327	91	8	,	,	PUNCT
easat-5327	91	9	atp	atp	PROPN
easat-5327	91	10	might	might	AUX
easat-5327	91	11	be	be	AUX
easat-5327	91	12	a	a	DET
easat-5327	91	13	cost	cost	NOUN
easat-5327	91	14	saving	saving	NOUN
easat-5327	91	15	tool	tool	NOUN
easat-5327	91	16	for	for	ADP
easat-5327	91	17	ceos	ceos	NOUN
easat-5327	91	18	'	'	PART
easat-5327	91	19	motivation	motivation	NOUN
easat-5327	91	20	on	on	ADP
easat-5327	91	21	firm	firm	ADJ
easat-5327	91	22	profit	profit	NOUN
easat-5327	91	23	maximization	maximization	NOUN
easat-5327	91	24	.	.	PUNCT
easat-5327	92	1	luo	luo	PROPN
easat-5327	92	2	and	and	CCONJ
easat-5327	92	3	zeng	zeng	PROPN
easat-5327	93	1	[	[	X
easat-5327	93	2	33	33	NUM
easat-5327	93	3	]	]	PUNCT
easat-5327	93	4	suggested	suggest	VERB
easat-5327	93	5	that	that	SCONJ
easat-5327	93	6	the	the	DET
easat-5327	93	7	more	more	ADV
easat-5327	93	8	intense	intense	ADJ
easat-5327	93	9	the	the	DET
easat-5327	93	10	competition	competition	NOUN
easat-5327	93	11	for	for	ADP
easat-5327	93	12	ceos	ceo	NOUN
easat-5327	93	13	’	'	PUNCT
easat-5327	93	14	salaries	salary	NOUN
easat-5327	93	15	,	,	PUNCT
easat-5327	93	16	the	the	DET
easat-5327	93	17	more	more	ADJ
easat-5327	93	18	tendency	tendency	NOUN
easat-5327	93	19	for	for	SCONJ
easat-5327	93	20	managers	manager	NOUN
easat-5327	93	21	to	to	PART
easat-5327	93	22	use	use	VERB
easat-5327	93	23	tax	tax	NOUN
easat-5327	93	24	avoidance	avoidance	NOUN
easat-5327	93	25	to	to	PART
easat-5327	93	26	gain	gain	VERB
easat-5327	93	27	hidden	hidden	ADJ
easat-5327	93	28	benefits	benefit	NOUN
easat-5327	93	29	.	.	PUNCT
easat-5327	94	1	therefore	therefore	ADV
easat-5327	94	2	,	,	PUNCT
easat-5327	94	3	this	this	DET
easat-5327	94	4	hypothesis	hypothesis	NOUN
easat-5327	94	5	proposes	propose	VERB
easat-5327	94	6	the	the	DET
easat-5327	94	7	influence	influence	NOUN
easat-5327	94	8	of	of	ADP
easat-5327	94	9	ceo	ceo	NOUN
easat-5327	94	10	compensation	compensation	NOUN
easat-5327	94	11	on	on	ADP
easat-5327	94	12	atp	atp	PROPN
easat-5327	94	13	based	base	VERB
easat-5327	94	14	on	on	ADP
easat-5327	94	15	the	the	DET
easat-5327	94	16	agency	agency	NOUN
easat-5327	94	17	theory	theory	NOUN
easat-5327	94	18	:	:	PUNCT
easat-5327	94	19	h1	h1	PROPN
easat-5327	94	20	:	:	PUNCT
easat-5327	94	21	higher	high	ADJ
easat-5327	94	22	ceo	ceo	NOUN
easat-5327	94	23	compensation	compensation	NOUN
easat-5327	94	24	is	be	AUX
easat-5327	94	25	positively	positively	ADV
easat-5327	94	26	linked	link	VERB
easat-5327	94	27	to	to	ADP
easat-5327	94	28	an	an	DET
easat-5327	94	29	increase	increase	NOUN
easat-5327	94	30	in	in	ADP
easat-5327	94	31	the	the	DET
easat-5327	94	32	level	level	NOUN
easat-5327	94	33	of	of	ADP
easat-5327	94	34	atp	atp	PROPN
easat-5327	94	35	.	.	PROPN
easat-5327	95	1	2.2	2.2	NUM
easat-5327	95	2	.	.	PUNCT
easat-5327	96	1	the	the	DET
easat-5327	96	2	moderation	moderation	NOUN
easat-5327	96	3	of	of	ADP
easat-5327	96	4	firm	firm	ADJ
easat-5327	96	5	size	size	NOUN
easat-5327	96	6	between	between	ADP
easat-5327	96	7	ceo	ceo	NOUN
easat-5327	96	8	compensation	compensation	NOUN
easat-5327	96	9	and	and	CCONJ
easat-5327	96	10	atp	atp	PROPN
easat-5327	96	11	firm	firm	PROPN
easat-5327	96	12	size	size	NOUN
easat-5327	96	13	could	could	AUX
easat-5327	96	14	serve	serve	VERB
easat-5327	96	15	as	as	ADP
easat-5327	96	16	a	a	DET
easat-5327	96	17	moderating	moderate	VERB
easat-5327	96	18	variable	variable	NOUN
easat-5327	96	19	that	that	PRON
easat-5327	96	20	significantly	significantly	ADV
easat-5327	96	21	influences	influence	VERB
easat-5327	96	22	the	the	DET
easat-5327	96	23	relationship	relationship	NOUN
easat-5327	96	24	between	between	ADP
easat-5327	96	25	ceo	ceo	NOUN
easat-5327	96	26	compensation	compensation	NOUN
easat-5327	96	27	and	and	CCONJ
easat-5327	96	28	corporate	corporate	ADJ
easat-5327	96	29	tax	tax	NOUN
easat-5327	96	30	avoidance	avoidance	NOUN
easat-5327	96	31	practices	practice	NOUN
easat-5327	96	32	[	[	X
easat-5327	96	33	34	34	NUM
easat-5327	96	34	]	]	PUNCT
easat-5327	96	35	.	.	PUNCT
easat-5327	97	1	the	the	DET
easat-5327	97	2	size	size	NOUN
easat-5327	97	3	of	of	ADP
easat-5327	97	4	a	a	DET
easat-5327	97	5	firm	firm	NOUN
easat-5327	97	6	,	,	PUNCT
easat-5327	97	7	often	often	ADV
easat-5327	97	8	measured	measure	VERB
easat-5327	97	9	by	by	ADP
easat-5327	97	10	its	its	PRON
easat-5327	97	11	total	total	ADJ
easat-5327	97	12	assets	asset	NOUN
easat-5327	97	13	,	,	PUNCT
easat-5327	97	14	affects	affect	VERB
easat-5327	97	15	its	its	PRON
easat-5327	97	16	capacity	capacity	NOUN
easat-5327	97	17	to	to	PART
easat-5327	97	18	engage	engage	VERB
easat-5327	97	19	in	in	ADP
easat-5327	97	20	tax	tax	NOUN
easat-5327	97	21	avoidance	avoidance	NOUN
easat-5327	97	22	strategies	strategy	NOUN
easat-5327	97	23	and	and	CCONJ
easat-5327	97	24	can	can	AUX
easat-5327	97	25	also	also	ADV
easat-5327	97	26	enhance	enhance	VERB
easat-5327	97	27	the	the	DET
easat-5327	97	28	firm	firm	NOUN
easat-5327	97	29	's	's	PART
easat-5327	97	30	overall	overall	ADJ
easat-5327	97	31	productivity	productivity	NOUN
easat-5327	97	32	[	[	X
easat-5327	97	33	35	35	NUM
easat-5327	97	34	-	-	SYM
easat-5327	97	35	38	38	NUM
easat-5327	97	36	]	]	PUNCT
easat-5327	97	37	.	.	PUNCT
easat-5327	98	1	prior	prior	ADJ
easat-5327	98	2	studies	study	NOUN
easat-5327	98	3	on	on	ADP
easat-5327	98	4	the	the	DET
easat-5327	98	5	influence	influence	NOUN
easat-5327	98	6	of	of	ADP
easat-5327	98	7	firm	firm	ADJ
easat-5327	98	8	size	size	NOUN
easat-5327	98	9	on	on	ADP
easat-5327	98	10	atp	atp	PROPN
easat-5327	98	11	has	have	AUX
easat-5327	98	12	highlighted	highlight	VERB
easat-5327	98	13	opposing	oppose	VERB
easat-5327	98	14	viewpoints	viewpoint	NOUN
easat-5327	98	15	.	.	PUNCT
easat-5327	99	1	on	on	ADP
easat-5327	99	2	one	one	NUM
easat-5327	99	3	hand	hand	NOUN
easat-5327	99	4	,	,	PUNCT
easat-5327	99	5	based	base	VERB
easat-5327	99	6	on	on	ADP
easat-5327	99	7	political	political	ADJ
easat-5327	99	8	power	power	NOUN
easat-5327	99	9	theory	theory	NOUN
easat-5327	99	10	,	,	PUNCT
easat-5327	99	11	large	large	ADJ
easat-5327	99	12	firms	firm	NOUN
easat-5327	99	13	have	have	VERB
easat-5327	99	14	the	the	DET
easat-5327	99	15	ability	ability	NOUN
easat-5327	99	16	to	to	PART
easat-5327	99	17	influence	influence	VERB
easat-5327	99	18	the	the	DET
easat-5327	99	19	political	political	ADJ
easat-5327	99	20	process	process	NOUN
easat-5327	99	21	in	in	ADP
easat-5327	99	22	their	their	PRON
easat-5327	99	23	favor	favor	NOUN
easat-5327	99	24	.	.	PUNCT
easat-5327	100	1	these	these	DET
easat-5327	100	2	firms	firm	NOUN
easat-5327	100	3	might	might	AUX
easat-5327	100	4	discuss	discuss	VERB
easat-5327	100	5	tax	tax	NOUN
easat-5327	100	6	issues	issue	NOUN
easat-5327	100	7	and	and	CCONJ
easat-5327	100	8	lobby	lobby	NOUN
easat-5327	100	9	governments	government	NOUN
easat-5327	100	10	for	for	ADP
easat-5327	100	11	favorable	favorable	ADJ
easat-5327	100	12	policies	policy	NOUN
easat-5327	100	13	,	,	PUNCT
easat-5327	100	14	which	which	PRON
easat-5327	100	15	allows	allow	VERB
easat-5327	100	16	them	they	PRON
easat-5327	100	17	to	to	PART
easat-5327	100	18	optimize	optimize	VERB
easat-5327	100	19	tax	tax	NOUN
easat-5327	100	20	planning	planning	NOUN
easat-5327	100	21	decisions	decision	NOUN
easat-5327	100	22	and	and	CCONJ
easat-5327	100	23	gain	gain	VERB
easat-5327	100	24	more	more	ADJ
easat-5327	100	25	benefits	benefit	NOUN
easat-5327	100	26	at	at	ADP
easat-5327	100	27	lower	low	ADJ
easat-5327	100	28	costs	cost	NOUN
easat-5327	100	29	.	.	PUNCT
easat-5327	101	1	the	the	DET
easat-5327	101	2	political	political	ADJ
easat-5327	101	3	power	power	NOUN
easat-5327	101	4	wielded	wield	VERB
easat-5327	101	5	by	by	ADP
easat-5327	101	6	large	large	ADJ
easat-5327	101	7	firms	firm	NOUN
easat-5327	101	8	can	can	AUX
easat-5327	101	9	enhance	enhance	VERB
easat-5327	101	10	the	the	DET
easat-5327	101	11	role	role	NOUN
easat-5327	101	12	of	of	ADP
easat-5327	101	13	tax	tax	NOUN
easat-5327	101	14	planning	planning	NOUN
easat-5327	101	15	in	in	ADP
easat-5327	101	16	alleviating	alleviate	VERB
easat-5327	101	17	financial	financial	ADJ
easat-5327	101	18	constraints	constraint	NOUN
easat-5327	101	19	[	[	X
easat-5327	101	20	39	39	NUM
easat-5327	101	21	,	,	PUNCT
easat-5327	101	22	40	40	NUM
easat-5327	101	23	]	]	PUNCT
easat-5327	101	24	.	.	PUNCT
easat-5327	102	1	additionally	additionally	ADV
easat-5327	102	2	,	,	PUNCT
easat-5327	102	3	firm	firm	ADJ
easat-5327	102	4	size	size	NOUN
easat-5327	102	5	positively	positively	ADV
easat-5327	102	6	affects	affect	VERB
easat-5327	102	7	tax	tax	NOUN
easat-5327	102	8	aggressiveness	aggressiveness	NOUN
easat-5327	102	9	suggests	suggest	VERB
easat-5327	102	10	that	that	SCONJ
easat-5327	102	11	large	large	ADJ
easat-5327	102	12	firms	firm	NOUN
easat-5327	102	13	tend	tend	VERB
easat-5327	102	14	to	to	PART
easat-5327	102	15	exhibit	exhibit	VERB
easat-5327	102	16	greater	great	ADJ
easat-5327	102	17	tax	tax	NOUN
easat-5327	102	18	aggressiveness	aggressiveness	NOUN
easat-5327	102	19	and	and	CCONJ
easat-5327	102	20	are	be	AUX
easat-5327	102	21	believed	believe	VERB
easat-5327	102	22	to	to	PART
easat-5327	102	23	benefit	benefit	VERB
easat-5327	102	24	from	from	ADP
easat-5327	102	25	economies	economy	NOUN
easat-5327	102	26	of	of	ADP
easat-5327	102	27	scale	scale	NOUN
easat-5327	102	28	in	in	ADP
easat-5327	102	29	tax	tax	NOUN
easat-5327	102	30	planning	planning	NOUN
easat-5327	102	31	[	[	X
easat-5327	102	32	41	41	NUM
easat-5327	102	33	-	-	SYM
easat-5327	102	34	43	43	NUM
easat-5327	102	35	]	]	PUNCT
easat-5327	102	36	.	.	PUNCT
easat-5327	103	1	based	base	VERB
easat-5327	103	2	on	on	ADP
easat-5327	103	3	the	the	DET
easat-5327	103	4	political	political	ADJ
easat-5327	103	5	cost	cost	NOUN
easat-5327	103	6	hypothesis	hypothesis	NOUN
easat-5327	103	7	,	,	PUNCT
easat-5327	103	8	large	large	ADJ
easat-5327	103	9	firms	firm	NOUN
easat-5327	103	10	are	be	AUX
easat-5327	103	11	more	more	ADV
easat-5327	103	12	likely	likely	ADJ
easat-5327	103	13	to	to	PART
easat-5327	103	14	attract	attract	VERB
easat-5327	103	15	scrutiny	scrutiny	NOUN
easat-5327	103	16	from	from	ADP
easat-5327	103	17	regulators	regulator	NOUN
easat-5327	103	18	and	and	CCONJ
easat-5327	103	19	the	the	DET
easat-5327	103	20	public	public	NOUN
easat-5327	103	21	.	.	PUNCT
easat-5327	104	1	as	as	ADP
easat-5327	104	2	a	a	DET
easat-5327	104	3	result	result	NOUN
easat-5327	104	4	,	,	PUNCT
easat-5327	104	5	they	they	PRON
easat-5327	104	6	may	may	AUX
easat-5327	104	7	be	be	AUX
easat-5327	104	8	less	less	ADV
easat-5327	104	9	inclined	inclined	ADJ
easat-5327	104	10	to	to	PART
easat-5327	104	11	engage	engage	VERB
easat-5327	104	12	in	in	ADP
easat-5327	104	13	tax	tax	NOUN
easat-5327	104	14	evasion	evasion	NOUN
easat-5327	104	15	[	[	X
easat-5327	104	16	44	44	NUM
easat-5327	104	17	]	]	PUNCT
easat-5327	104	18	.	.	PUNCT
easat-5327	105	1	firm	firm	ADJ
easat-5327	105	2	size	size	NOUN
easat-5327	105	3	moderates	moderate	VERB
easat-5327	105	4	the	the	DET
easat-5327	105	5	association	association	NOUN
easat-5327	105	6	between	between	ADP
easat-5327	105	7	ceo	ceo	NOUN
easat-5327	105	8	compensation	compensation	NOUN
easat-5327	105	9	and	and	CCONJ
easat-5327	105	10	atp	atp	PROPN
easat-5327	105	11	.	.	PUNCT
easat-5327	106	1	syahfitri	syahfitri	PROPN
easat-5327	106	2	,	,	PUNCT
easat-5327	106	3	et	et	PROPN
easat-5327	106	4	al	al	PROPN
easat-5327	106	5	.	.	PUNCT
easat-5327	107	1	[	[	X
easat-5327	107	2	45	45	NUM
easat-5327	107	3	]	]	PUNCT
easat-5327	107	4	suggested	suggest	VERB
easat-5327	107	5	that	that	SCONJ
easat-5327	107	6	firm	firm	ADJ
easat-5327	107	7	size	size	NOUN
easat-5327	107	8	should	should	AUX
easat-5327	107	9	be	be	AUX
easat-5327	107	10	considered	consider	VERB
easat-5327	107	11	as	as	ADP
easat-5327	107	12	an	an	DET
easat-5327	107	13	intervening	intervene	VERB
easat-5327	107	14	variable	variable	NOUN
easat-5327	107	15	as	as	ADV
easat-5327	107	16	well	well	ADV
easat-5327	107	17	as	as	ADP
easat-5327	107	18	a	a	DET
easat-5327	107	19	moderating	moderate	VERB
easat-5327	107	20	variable	variable	NOUN
easat-5327	107	21	,	,	PUNCT
easat-5327	107	22	which	which	PRON
easat-5327	107	23	has	have	VERB
easat-5327	107	24	implications	implication	NOUN
easat-5327	107	25	for	for	ADP
easat-5327	107	26	the	the	DET
easat-5327	107	27	relationship	relationship	NOUN
easat-5327	107	28	between	between	ADP
easat-5327	107	29	managerial	managerial	ADJ
easat-5327	107	30	ability	ability	NOUN
easat-5327	107	31	and	and	CCONJ
easat-5327	107	32	tax	tax	NOUN
easat-5327	107	33	aggressive	aggressive	ADJ
easat-5327	107	34	behaviour	behaviour	NOUN
easat-5327	107	35	.	.	PUNCT
easat-5327	108	1	in	in	ADP
easat-5327	108	2	china	china	PROPN
easat-5327	108	3	,	,	PUNCT
easat-5327	108	4	current	current	ADJ
easat-5327	108	5	studies	study	NOUN
easat-5327	108	6	still	still	ADV
easat-5327	108	7	lack	lack	VERB
easat-5327	108	8	of	of	ADP
easat-5327	108	9	researches	research	NOUN
easat-5327	108	10	on	on	ADP
easat-5327	108	11	the	the	DET
easat-5327	108	12	moderating	moderate	VERB
easat-5327	108	13	role	role	NOUN
easat-5327	108	14	of	of	ADP
easat-5327	108	15	firm	firm	ADJ
easat-5327	108	16	size	size	NOUN
easat-5327	108	17	in	in	ADP
easat-5327	108	18	the	the	DET
easat-5327	108	19	763	763	NUM
easat-5327	108	20	edelweiss	edelweiss	PROPN
easat-5327	108	21	applied	apply	VERB
easat-5327	108	22	science	science	NOUN
easat-5327	108	23	and	and	CCONJ
easat-5327	108	24	technology	technology	NOUN
easat-5327	108	25	issn	issn	PROPN
easat-5327	108	26	:	:	PUNCT
easat-5327	108	27	2576	2576	NUM
easat-5327	108	28	-	-	SYM
easat-5327	108	29	8484	8484	NUM
easat-5327	108	30	vol	vol	NOUN
easat-5327	108	31	.	.	PROPN
easat-5327	109	1	9	9	NUM
easat-5327	109	2	,	,	PUNCT
easat-5327	109	3	no	no	INTJ
easat-5327	109	4	.	.	NOUN
easat-5327	110	1	3	3	NUM
easat-5327	110	2	:	:	PUNCT
easat-5327	110	3	760	760	NUM
easat-5327	110	4	-	-	SYM
easat-5327	110	5	775	775	NUM
easat-5327	110	6	,	,	PUNCT
easat-5327	110	7	2025	2025	NUM
easat-5327	110	8	doi	doi	NOUN
easat-5327	110	9	:	:	PUNCT
easat-5327	110	10	10.55214/25768484.v9i3.5327	10.55214/25768484.v9i3.5327	NOUN
easat-5327	110	11	©	©	PROPN
easat-5327	110	12	2025	2025	NUM
easat-5327	110	13	by	by	ADP
easat-5327	110	14	the	the	DET
easat-5327	110	15	authors	author	NOUN
easat-5327	110	16	;	;	PUNCT
easat-5327	110	17	licensee	licensee	PROPN
easat-5327	110	18	learning	learning	PROPN
easat-5327	110	19	gate	gate	PROPN
easat-5327	110	20	relationship	relationship	NOUN
easat-5327	110	21	between	between	ADP
easat-5327	110	22	ceo	ceo	NOUN
easat-5327	110	23	compensation	compensation	NOUN
easat-5327	110	24	and	and	CCONJ
easat-5327	110	25	atp	atp	PROPN
easat-5327	110	26	.	.	PROPN
easat-5327	110	27	firm	firm	ADJ
easat-5327	110	28	size	size	NOUN
easat-5327	110	29	may	may	AUX
easat-5327	110	30	affect	affect	VERB
easat-5327	110	31	the	the	DET
easat-5327	110	32	implementation	implementation	NOUN
easat-5327	110	33	of	of	ADP
easat-5327	110	34	aggressive	aggressive	ADJ
easat-5327	110	35	tax	tax	NOUN
easat-5327	110	36	planning	planning	NOUN
easat-5327	110	37	strategies	strategy	NOUN
easat-5327	110	38	because	because	SCONJ
easat-5327	110	39	larger	large	ADJ
easat-5327	110	40	firms	firm	NOUN
easat-5327	110	41	have	have	VERB
easat-5327	110	42	more	more	ADV
easat-5327	110	43	available	available	ADJ
easat-5327	110	44	resources	resource	NOUN
easat-5327	110	45	and	and	CCONJ
easat-5327	110	46	are	be	AUX
easat-5327	110	47	subject	subject	ADJ
easat-5327	110	48	to	to	ADP
easat-5327	110	49	greater	great	ADJ
easat-5327	110	50	cost	cost	NOUN
easat-5327	110	51	and	and	CCONJ
easat-5327	110	52	profit	profit	NOUN
easat-5327	110	53	pressures	pressure	NOUN
easat-5327	110	54	than	than	ADP
easat-5327	110	55	smaller	small	ADJ
easat-5327	110	56	firms	firm	NOUN
easat-5327	110	57	.	.	PUNCT
easat-5327	111	1	exploring	explore	VERB
easat-5327	111	2	the	the	DET
easat-5327	111	3	impact	impact	NOUN
easat-5327	111	4	of	of	ADP
easat-5327	111	5	ceo	ceo	NOUN
easat-5327	111	6	compensation	compensation	NOUN
easat-5327	111	7	and	and	CCONJ
easat-5327	111	8	atp	atp	PROPN
easat-5327	111	9	by	by	ADP
easat-5327	111	10	the	the	DET
easat-5327	111	11	moderating	moderate	VERB
easat-5327	111	12	role	role	NOUN
easat-5327	111	13	of	of	ADP
easat-5327	111	14	firm	firm	ADJ
easat-5327	111	15	size	size	NOUN
easat-5327	111	16	level	level	NOUN
easat-5327	111	17	can	can	AUX
easat-5327	111	18	be	be	AUX
easat-5327	111	19	innovative	innovative	ADJ
easat-5327	111	20	in	in	ADP
easat-5327	111	21	the	the	DET
easat-5327	111	22	chinese	chinese	ADJ
easat-5327	111	23	corporate	corporate	ADJ
easat-5327	111	24	governance	governance	NOUN
easat-5327	111	25	field	field	NOUN
easat-5327	111	26	.	.	PUNCT
easat-5327	112	1	the	the	DET
easat-5327	112	2	conclusion	conclusion	NOUN
easat-5327	112	3	to	to	PART
easat-5327	112	4	be	be	AUX
easat-5327	112	5	drawn	draw	VERB
easat-5327	112	6	from	from	ADP
easat-5327	112	7	the	the	DET
easat-5327	112	8	results	result	NOUN
easat-5327	112	9	is	be	AUX
easat-5327	112	10	that	that	SCONJ
easat-5327	112	11	there	there	PRON
easat-5327	112	12	exists	exist	VERB
easat-5327	112	13	a	a	DET
easat-5327	112	14	relationship	relationship	NOUN
easat-5327	112	15	between	between	ADP
easat-5327	112	16	firm	firm	ADJ
easat-5327	112	17	size	size	NOUN
easat-5327	112	18	and	and	CCONJ
easat-5327	112	19	atp	atp	PROPN
easat-5327	112	20	.	.	PROPN
easat-5327	113	1	based	base	VERB
easat-5327	113	2	on	on	ADP
easat-5327	113	3	this	this	PRON
easat-5327	113	4	,	,	PUNCT
easat-5327	113	5	the	the	DET
easat-5327	113	6	following	follow	VERB
easat-5327	113	7	hypotheses	hypothesis	NOUN
easat-5327	113	8	are	be	AUX
easat-5327	113	9	proposed	propose	VERB
easat-5327	113	10	:	:	PUNCT
easat-5327	113	11	h2	h2	NOUN
easat-5327	113	12	:	:	PUNCT
easat-5327	113	13	firm	firm	ADJ
easat-5327	113	14	size	size	NOUN
easat-5327	113	15	moderates	moderates	PROPN
easat-5327	113	16	ceo	ceo	NOUN
easat-5327	113	17	compensation	compensation	PROPN
easat-5327	113	18	and	and	CCONJ
easat-5327	113	19	atp	atp	PROPN
easat-5327	113	20	among	among	ADP
easat-5327	113	21	chinese	chinese	ADJ
easat-5327	113	22	listed	list	VERB
easat-5327	113	23	firms	firm	NOUN
easat-5327	113	24	.	.	PUNCT
easat-5327	114	1	3	3	X
easat-5327	114	2	.	.	X
easat-5327	114	3	research	research	NOUN
easat-5327	114	4	methodology	methodology	NOUN
easat-5327	114	5	3.1	3.1	NUM
easat-5327	114	6	.	.	PUNCT
easat-5327	115	1	population	population	NOUN
easat-5327	115	2	and	and	CCONJ
easat-5327	115	3	sampling	sample	VERB
easat-5327	115	4	the	the	DET
easat-5327	115	5	study	study	NOUN
easat-5327	115	6	selects	select	VERB
easat-5327	115	7	the	the	DET
easat-5327	115	8	sample	sample	NOUN
easat-5327	115	9	from	from	ADP
easat-5327	115	10	the	the	DET
easat-5327	115	11	raw	raw	ADJ
easat-5327	115	12	data	data	NOUN
easat-5327	115	13	population	population	NOUN
easat-5327	115	14	by	by	ADP
easat-5327	115	15	using	use	VERB
easat-5327	115	16	purposive	purposive	ADJ
easat-5327	115	17	sampling	sampling	NOUN
easat-5327	115	18	.	.	PUNCT
easat-5327	116	1	the	the	DET
easat-5327	116	2	sample	sample	NOUN
easat-5327	116	3	consists	consist	VERB
easat-5327	116	4	of	of	ADP
easat-5327	116	5	listed	list	VERB
easat-5327	116	6	companies	company	NOUN
easat-5327	116	7	on	on	ADP
easat-5327	116	8	the	the	DET
easat-5327	116	9	shanghai	shanghai	PROPN
easat-5327	116	10	and	and	CCONJ
easat-5327	116	11	shenzhen	shenzhen	PROPN
easat-5327	116	12	stock	stock	PROPN
easat-5327	116	13	exchanges	exchange	NOUN
easat-5327	116	14	from	from	ADP
easat-5327	116	15	2017	2017	NUM
easat-5327	116	16	to	to	ADP
easat-5327	116	17	2022	2022	NUM
easat-5327	116	18	.	.	PUNCT
easat-5327	117	1	ceo	ceo	NOUN
easat-5327	117	2	compensation	compensation	PROPN
easat-5327	117	3	and	and	CCONJ
easat-5327	117	4	atp	atp	PROPN
easat-5327	117	5	data	datum	NOUN
easat-5327	117	6	were	be	AUX
easat-5327	117	7	sourced	source	VERB
easat-5327	117	8	from	from	ADP
easat-5327	117	9	the	the	DET
easat-5327	117	10	financial	financial	ADJ
easat-5327	117	11	reporting	report	VERB
easat-5327	117	12	sub	sub	NOUN
easat-5327	117	13	-	-	NOUN
easat-5327	117	14	database	database	NOUN
easat-5327	117	15	of	of	ADP
easat-5327	117	16	the	the	DET
easat-5327	117	17	china	china	PROPN
easat-5327	117	18	stock	stock	PROPN
easat-5327	117	19	market	market	PROPN
easat-5327	117	20	and	and	CCONJ
easat-5327	117	21	accounting	accounting	NOUN
easat-5327	117	22	research	research	NOUN
easat-5327	117	23	database	database	NOUN
easat-5327	117	24	(	(	PUNCT
easat-5327	117	25	csmar	csmar	PROPN
easat-5327	117	26	)	)	PUNCT
easat-5327	117	27	.	.	PUNCT
easat-5327	118	1	data	datum	NOUN
easat-5327	118	2	on	on	ADP
easat-5327	118	3	moderating	moderate	VERB
easat-5327	118	4	and	and	CCONJ
easat-5327	118	5	control	control	NOUN
easat-5327	118	6	variables	variable	NOUN
easat-5327	118	7	were	be	AUX
easat-5327	118	8	also	also	ADV
easat-5327	118	9	obtained	obtain	VERB
easat-5327	118	10	from	from	ADP
easat-5327	118	11	the	the	DET
easat-5327	118	12	csmar	csmar	PROPN
easat-5327	118	13	database	database	NOUN
easat-5327	118	14	.	.	PUNCT
easat-5327	119	1	to	to	PART
easat-5327	119	2	mitigate	mitigate	VERB
easat-5327	119	3	the	the	DET
easat-5327	119	4	impact	impact	NOUN
easat-5327	119	5	of	of	ADP
easat-5327	119	6	outliers	outlier	NOUN
easat-5327	119	7	,	,	PUNCT
easat-5327	119	8	continuous	continuous	ADJ
easat-5327	119	9	variables	variable	NOUN
easat-5327	119	10	in	in	ADP
easat-5327	119	11	the	the	DET
easat-5327	119	12	top	top	NOUN
easat-5327	119	13	and	and	CCONJ
easat-5327	119	14	bottom	bottom	ADJ
easat-5327	119	15	1	1	NUM
easat-5327	119	16	%	%	NOUN
easat-5327	119	17	of	of	ADP
easat-5327	119	18	their	their	PRON
easat-5327	119	19	respective	respective	ADJ
easat-5327	119	20	distributions	distribution	NOUN
easat-5327	119	21	were	be	AUX
easat-5327	119	22	winsorized	winsorize	VERB
easat-5327	119	23	.	.	PUNCT
easat-5327	120	1	the	the	DET
easat-5327	120	2	initial	initial	ADJ
easat-5327	120	3	six	six	NUM
easat-5327	120	4	-	-	PUNCT
easat-5327	120	5	years	year	NOUN
easat-5327	120	6	firm	firm	ADJ
easat-5327	120	7	observations	observation	NOUN
easat-5327	120	8	are	be	AUX
easat-5327	120	9	29,628	29,628	NUM
easat-5327	120	10	.	.	PUNCT
easat-5327	121	1	the	the	DET
easat-5327	121	2	procedure	procedure	NOUN
easat-5327	121	3	of	of	ADP
easat-5327	121	4	sample	sample	NOUN
easat-5327	121	5	selection	selection	NOUN
easat-5327	121	6	are	be	AUX
easat-5327	121	7	follows	follow	VERB
easat-5327	121	8	:	:	PUNCT
easat-5327	121	9	first	first	ADV
easat-5327	121	10	,	,	PUNCT
easat-5327	121	11	firms	firm	NOUN
easat-5327	121	12	that	that	PRON
easat-5327	121	13	received	receive	VERB
easat-5327	121	14	special	special	ADJ
easat-5327	121	15	treatment	treatment	NOUN
easat-5327	121	16	(	(	PUNCT
easat-5327	121	17	s.t	s.t	PROPN
easat-5327	121	18	)	)	PUNCT
easat-5327	121	19	due	due	ADP
easat-5327	121	20	to	to	ADP
easat-5327	121	21	unusual	unusual	ADJ
easat-5327	121	22	financial	financial	ADJ
easat-5327	121	23	issues	issue	NOUN
easat-5327	121	24	were	be	AUX
easat-5327	121	25	excluded	exclude	VERB
easat-5327	121	26	to	to	PART
easat-5327	121	27	avoid	avoid	VERB
easat-5327	121	28	introducing	introduce	VERB
easat-5327	121	29	extreme	extreme	ADJ
easat-5327	121	30	values	value	NOUN
easat-5327	121	31	that	that	PRON
easat-5327	121	32	could	could	AUX
easat-5327	121	33	skew	skew	VERB
easat-5327	121	34	the	the	DET
easat-5327	121	35	empirical	empirical	ADJ
easat-5327	121	36	analysis	analysis	NOUN
easat-5327	121	37	.	.	PUNCT
easat-5327	122	1	second	second	ADJ
easat-5327	122	2	,	,	PUNCT
easat-5327	122	3	financial	financial	ADJ
easat-5327	122	4	firms	firm	NOUN
easat-5327	122	5	were	be	AUX
easat-5327	122	6	excluded	exclude	VERB
easat-5327	122	7	to	to	PART
easat-5327	122	8	reduce	reduce	VERB
easat-5327	122	9	potential	potential	ADJ
easat-5327	122	10	regulatory	regulatory	ADJ
easat-5327	122	11	bias	bias	NOUN
easat-5327	122	12	in	in	ADP
easat-5327	122	13	the	the	DET
easat-5327	122	14	financial	financial	ADJ
easat-5327	122	15	statement	statement	NOUN
easat-5327	122	16	.	.	PUNCT
easat-5327	123	1	,	,	PUNCT
easat-5327	123	2	which	which	PRON
easat-5327	123	3	is	be	AUX
easat-5327	123	4	consistent	consistent	ADJ
easat-5327	123	5	with	with	ADP
easat-5327	123	6	the	the	DET
easat-5327	123	7	literature	literature	NOUN
easat-5327	123	8	prior	prior	ADV
easat-5327	123	9	to	to	ADP
easat-5327	123	10	tax	tax	NOUN
easat-5327	123	11	accounting	accounting	NOUN
easat-5327	123	12	[	[	X
easat-5327	123	13	3	3	NUM
easat-5327	123	14	,	,	PUNCT
easat-5327	123	15	10	10	NUM
easat-5327	123	16	,	,	PUNCT
easat-5327	123	17	38	38	NUM
easat-5327	123	18	]	]	PUNCT
easat-5327	123	19	,	,	PUNCT
easat-5327	123	20	after	after	ADP
easat-5327	123	21	excluding	exclude	VERB
easat-5327	123	22	missing	miss	VERB
easat-5327	123	23	variables	variable	NOUN
easat-5327	123	24	using	use	VERB
easat-5327	123	25	stata	stata	NOUN
easat-5327	123	26	software	software	NOUN
easat-5327	123	27	to	to	PART
easat-5327	123	28	filter	filter	VERB
easat-5327	123	29	and	and	CCONJ
easat-5327	123	30	balance	balance	VERB
easat-5327	123	31	the	the	DET
easat-5327	123	32	panel	panel	NOUN
easat-5327	123	33	data	datum	NOUN
easat-5327	123	34	that	that	PRON
easat-5327	123	35	contains	contain	VERB
easat-5327	123	36	8040	8040	NUM
easat-5327	123	37	firm	firm	ADJ
easat-5327	123	38	-	-	PUNCT
easat-5327	123	39	year	year	NOUN
easat-5327	123	40	observations	observation	NOUN
easat-5327	123	41	from	from	ADP
easat-5327	123	42	2017	2017	NUM
easat-5327	123	43	to	to	ADP
easat-5327	123	44	2022	2022	NUM
easat-5327	123	45	.	.	PUNCT
easat-5327	124	1	3.2	3.2	NUM
easat-5327	124	2	.	.	PUNCT
easat-5327	124	3	measurements	measurement	NOUN
easat-5327	124	4	of	of	ADP
easat-5327	124	5	variables	variable	NOUN
easat-5327	124	6	3.2.1	3.2.1	NUM
easat-5327	124	7	.	.	PUNCT
easat-5327	125	1	dependent	dependent	ADJ
easat-5327	125	2	variable	variable	ADJ
easat-5327	125	3	-	-	PUNCT
easat-5327	125	4	aggressive	aggressive	ADJ
easat-5327	125	5	tax	tax	NOUN
easat-5327	125	6	planning	planning	NOUN
easat-5327	125	7	the	the	DET
easat-5327	125	8	main	main	ADJ
easat-5327	125	9	focus	focus	NOUN
easat-5327	125	10	of	of	ADP
easat-5327	125	11	this	this	DET
easat-5327	125	12	study	study	NOUN
easat-5327	125	13	is	be	AUX
easat-5327	125	14	atp	atp	PROPN
easat-5327	125	15	,	,	PUNCT
easat-5327	125	16	which	which	PRON
easat-5327	125	17	serves	serve	VERB
easat-5327	125	18	as	as	ADP
easat-5327	125	19	the	the	DET
easat-5327	125	20	dependent	dependent	ADJ
easat-5327	125	21	variable	variable	NOUN
easat-5327	125	22	.	.	PUNCT
easat-5327	126	1	based	base	VERB
easat-5327	126	2	on	on	ADP
easat-5327	126	3	the	the	DET
easat-5327	126	4	above	above	PROPN
easat-5327	126	5	literature	literature	PROPN
easat-5327	126	6	review	review	PROPN
easat-5327	126	7	,	,	PUNCT
easat-5327	126	8	btd	btd	PROPN
easat-5327	126	9	is	be	AUX
easat-5327	126	10	equivalent	equivalent	ADJ
easat-5327	126	11	to	to	ADP
easat-5327	126	12	(	(	PUNCT
easat-5327	126	13	pre	pre	ADJ
easat-5327	126	14	-	-	ADJ
easat-5327	126	15	tax	tax	ADJ
easat-5327	126	16	book	book	NOUN
easat-5327	126	17	income	income	NOUN
easat-5327	126	18	*	*	PROPN
easat-5327	126	19	statutory	statutory	ADJ
easat-5327	126	20	tax	tax	NOUN
easat-5327	126	21	rate	rate	NOUN
easat-5327	126	22	-	-	PUNCT
easat-5327	126	23	current	current	ADJ
easat-5327	126	24	tax	tax	NOUN
easat-5327	126	25	expenses)/lagged	expenses)/lagge	VERB
easat-5327	126	26	total	total	ADJ
easat-5327	126	27	income	income	NOUN
easat-5327	126	28	,	,	PUNCT
easat-5327	126	29	this	this	DET
easat-5327	126	30	value	value	NOUN
easat-5327	126	31	is	be	AUX
easat-5327	126	32	suitable	suitable	ADJ
easat-5327	126	33	for	for	ADP
easat-5327	126	34	the	the	DET
easat-5327	126	35	chinese	chinese	ADJ
easat-5327	126	36	context	context	NOUN
easat-5327	126	37	in	in	ADP
easat-5327	126	38	measuring	measure	VERB
easat-5327	126	39	tax	tax	NOUN
easat-5327	126	40	aggressiveness	aggressiveness	NOUN
easat-5327	126	41	[	[	X
easat-5327	126	42	4	4	NUM
easat-5327	126	43	,	,	PUNCT
easat-5327	126	44	46	46	NUM
easat-5327	126	45	]	]	PUNCT
easat-5327	126	46	.	.	PUNCT
easat-5327	127	1	some	some	DET
easat-5327	127	2	other	other	ADJ
easat-5327	127	3	methods	method	NOUN
easat-5327	127	4	are	be	AUX
easat-5327	127	5	also	also	ADV
easat-5327	127	6	used	use	VERB
easat-5327	127	7	frequently	frequently	ADV
easat-5327	127	8	to	to	PART
easat-5327	127	9	measure	measure	VERB
easat-5327	127	10	atp	atp	PROPN
easat-5327	127	11	.	.	PROPN
easat-5327	127	12	effective	effective	ADJ
easat-5327	127	13	tax	tax	NOUN
easat-5327	127	14	rate	rate	NOUN
easat-5327	127	15	,	,	PUNCT
easat-5327	127	16	which	which	PRON
easat-5327	127	17	is	be	AUX
easat-5327	127	18	equivalent	equivalent	ADJ
easat-5327	127	19	to	to	ADP
easat-5327	127	20	(	(	PUNCT
easat-5327	127	21	income	income	NOUN
easat-5327	127	22	tax	tax	NOUN
easat-5327	127	23	expense	expense	NOUN
easat-5327	127	24	-	-	PUNCT
easat-5327	127	25	deferred	defer	VERB
easat-5327	127	26	income	income	NOUN
easat-5327	127	27	tax	tax	NOUN
easat-5327	127	28	expense)/ebit	expense)/ebit	NOUN
easat-5327	127	29	,	,	PUNCT
easat-5327	127	30	this	this	DET
easat-5327	127	31	ratio	ratio	NOUN
easat-5327	127	32	is	be	AUX
easat-5327	127	33	not	not	PART
easat-5327	127	34	only	only	ADV
easat-5327	127	35	affected	affect	VERB
easat-5327	127	36	by	by	ADP
easat-5327	127	37	tax	tax	NOUN
easat-5327	127	38	avoidance	avoidance	NOUN
easat-5327	127	39	strategies	strategy	NOUN
easat-5327	127	40	,	,	PUNCT
easat-5327	127	41	but	but	CCONJ
easat-5327	127	42	also	also	ADV
easat-5327	127	43	by	by	ADP
easat-5327	127	44	the	the	DET
easat-5327	127	45	statutory	statutory	ADJ
easat-5327	127	46	tax	tax	NOUN
easat-5327	127	47	rate	rate	NOUN
easat-5327	127	48	,	,	PUNCT
easat-5327	127	49	which	which	PRON
easat-5327	127	50	varies	vary	VERB
easat-5327	127	51	significantly	significantly	ADV
easat-5327	127	52	by	by	ADP
easat-5327	127	53	region	region	NOUN
easat-5327	127	54	,	,	PUNCT
easat-5327	127	55	industry	industry	NOUN
easat-5327	127	56	and	and	CCONJ
easat-5327	127	57	corporate	corporate	ADJ
easat-5327	127	58	structure	structure	NOUN
easat-5327	127	59	[	[	X
easat-5327	127	60	47	47	NUM
easat-5327	127	61	]	]	PUNCT
easat-5327	127	62	.	.	PUNCT
easat-5327	128	1	therefore	therefore	ADV
easat-5327	128	2	,	,	PUNCT
easat-5327	128	3	low	low	ADJ
easat-5327	128	4	etr	etr	PROPN
easat-5327	128	5	may	may	AUX
easat-5327	128	6	stem	stem	VERB
easat-5327	128	7	from	from	ADP
easat-5327	128	8	favourable	favourable	ADJ
easat-5327	128	9	tax	tax	NOUN
easat-5327	128	10	rates	rate	NOUN
easat-5327	128	11	and/or	and/or	CCONJ
easat-5327	128	12	tax	tax	NOUN
easat-5327	128	13	avoidance	avoidance	NOUN
easat-5327	128	14	activities	activity	NOUN
easat-5327	128	15	.	.	PUNCT
easat-5327	129	1	even	even	ADV
easat-5327	129	2	if	if	SCONJ
easat-5327	129	3	two	two	NUM
easat-5327	129	4	firms	firm	NOUN
easat-5327	129	5	exhibit	exhibit	VERB
easat-5327	129	6	similar	similar	ADJ
easat-5327	129	7	etrs	etrs	ADJ
easat-5327	129	8	,	,	PUNCT
easat-5327	129	9	their	their	PRON
easat-5327	129	10	tax	tax	NOUN
easat-5327	129	11	aggressiveness	aggressiveness	NOUN
easat-5327	129	12	may	may	AUX
easat-5327	129	13	differ	differ	VERB
easat-5327	129	14	due	due	ADP
easat-5327	129	15	to	to	ADP
easat-5327	129	16	differences	difference	NOUN
easat-5327	129	17	in	in	ADP
easat-5327	129	18	statutory	statutory	ADJ
easat-5327	129	19	tax	tax	NOUN
easat-5327	129	20	rates	rate	NOUN
easat-5327	129	21	.	.	PUNCT
easat-5327	130	1	thus	thus	ADV
easat-5327	130	2	,	,	PUNCT
easat-5327	130	3	etrs	etrs	ADJ
easat-5327	130	4	do	do	AUX
easat-5327	130	5	not	not	PART
easat-5327	130	6	only	only	ADV
easat-5327	130	7	accurately	accurately	ADV
easat-5327	130	8	reflect	reflect	VERB
easat-5327	130	9	tax	tax	NOUN
easat-5327	130	10	aggressiveness	aggressiveness	NOUN
easat-5327	130	11	.	.	PUNCT
easat-5327	131	1	additionally	additionally	ADV
easat-5327	131	2	,	,	PUNCT
easat-5327	131	3	tacc	tacc	ADV
easat-5327	131	4	,	,	PUNCT
easat-5327	131	5	the	the	DET
easat-5327	131	6	total	total	ADJ
easat-5327	131	7	accrual	accrual	ADJ
easat-5327	131	8	is	be	AUX
easat-5327	131	9	calculated	calculate	VERB
easat-5327	131	10	using	use	VERB
easat-5327	131	11	net	net	ADJ
easat-5327	131	12	income	income	NOUN
easat-5327	131	13	less	less	ADJ
easat-5327	131	14	cash	cash	NOUN
easat-5327	131	15	flows	flow	NOUN
easat-5327	131	16	from	from	ADP
easat-5327	131	17	operations	operation	NOUN
easat-5327	131	18	in	in	ADP
easat-5327	131	19	proportion	proportion	NOUN
easat-5327	131	20	to	to	ADP
easat-5327	131	21	total	total	ADJ
easat-5327	131	22	assets	asset	NOUN
easat-5327	132	1	[	[	X
easat-5327	132	2	48	48	NUM
easat-5327	132	3	]	]	PUNCT
easat-5327	132	4	.	.	PUNCT
easat-5327	133	1	3.2.2	3.2.2	NUM
easat-5327	133	2	.	.	PUNCT
easat-5327	133	3	independent	independent	ADJ
easat-5327	133	4	variable	variable	PROPN
easat-5327	133	5	ceo	ceo	PROPN
easat-5327	133	6	compensation	compensation	NOUN
easat-5327	133	7	when	when	SCONJ
easat-5327	133	8	it	it	PRON
easat-5327	133	9	comes	come	VERB
easat-5327	133	10	to	to	ADP
easat-5327	133	11	ceo	ceo	NOUN
easat-5327	133	12	compensation	compensation	NOUN
easat-5327	133	13	,	,	PUNCT
easat-5327	133	14	offering	offer	VERB
easat-5327	133	15	regular	regular	ADJ
easat-5327	133	16	salary	salary	NOUN
easat-5327	133	17	amount	amount	NOUN
easat-5327	133	18	and	and	CCONJ
easat-5327	133	19	cash	cash	NOUN
easat-5327	133	20	bonuses	bonus	NOUN
easat-5327	133	21	is	be	AUX
easat-5327	133	22	a	a	DET
easat-5327	133	23	key	key	ADJ
easat-5327	133	24	way	way	NOUN
easat-5327	133	25	to	to	PART
easat-5327	133	26	align	align	VERB
easat-5327	133	27	the	the	DET
easat-5327	133	28	company	company	NOUN
easat-5327	133	29	's	's	PART
easat-5327	133	30	interests	interest	NOUN
easat-5327	133	31	with	with	ADP
easat-5327	133	32	those	those	PRON
easat-5327	133	33	of	of	ADP
easat-5327	133	34	the	the	DET
easat-5327	133	35	ceo	ceo	NOUN
easat-5327	133	36	.	.	PUNCT
easat-5327	134	1	the	the	PRON
easat-5327	134	2	higher	high	ADJ
easat-5327	134	3	the	the	DET
easat-5327	134	4	compensation	compensation	NOUN
easat-5327	134	5	of	of	ADP
easat-5327	134	6	the	the	DET
easat-5327	134	7	ceo	ceo	NOUN
easat-5327	134	8	,	,	PUNCT
easat-5327	134	9	the	the	PRON
easat-5327	134	10	more	more	ADV
easat-5327	134	11	these	these	DET
easat-5327	134	12	ceos	ceo	NOUN
easat-5327	134	13	tend	tend	VERB
easat-5327	134	14	to	to	PART
easat-5327	134	15	defend	defend	VERB
easat-5327	134	16	the	the	DET
easat-5327	134	17	company	company	NOUN
easat-5327	134	18	's	's	PART
easat-5327	134	19	interests	interest	NOUN
easat-5327	134	20	and	and	CCONJ
easat-5327	134	21	the	the	DET
easat-5327	134	22	more	more	ADV
easat-5327	134	23	they	they	PRON
easat-5327	134	24	tend	tend	VERB
easat-5327	134	25	to	to	PART
easat-5327	134	26	avoid	avoid	VERB
easat-5327	134	27	taxes	taxis	NOUN
easat-5327	134	28	.	.	PUNCT
easat-5327	135	1	tax	tax	NOUN
easat-5327	135	2	avoidance	avoidance	NOUN
easat-5327	135	3	is	be	AUX
easat-5327	135	4	a	a	DET
easat-5327	135	5	key	key	ADJ
easat-5327	135	6	strategy	strategy	NOUN
easat-5327	135	7	to	to	PART
easat-5327	135	8	increase	increase	VERB
easat-5327	135	9	a	a	DET
easat-5327	135	10	company	company	NOUN
easat-5327	135	11	's	's	PART
easat-5327	135	12	after	after	ADP
easat-5327	135	13	-	-	PUNCT
easat-5327	135	14	tax	tax	NOUN
easat-5327	135	15	profits	profit	NOUN
easat-5327	135	16	[	[	X
easat-5327	135	17	24	24	NUM
easat-5327	135	18	]	]	PUNCT
easat-5327	135	19	.	.	PUNCT
easat-5327	136	1	in	in	ADP
easat-5327	136	2	this	this	DET
easat-5327	136	3	study	study	NOUN
easat-5327	136	4	,	,	PUNCT
easat-5327	136	5	compensation	compensation	NOUN
easat-5327	136	6	is	be	AUX
easat-5327	136	7	quantified	quantify	VERB
easat-5327	136	8	as	as	ADP
easat-5327	136	9	annual	annual	ADJ
easat-5327	136	10	remuneration	remuneration	NOUN
easat-5327	136	11	and	and	CCONJ
easat-5327	136	12	other	other	ADJ
easat-5327	136	13	cash	cash	NOUN
easat-5327	136	14	bonuses	bonus	NOUN
easat-5327	136	15	in	in	ADP
easat-5327	136	16	thousands	thousand	NOUN
easat-5327	136	17	of	of	ADP
easat-5327	136	18	rmb	rmb	NOUN
easat-5327	136	19	[	[	X
easat-5327	136	20	49	49	NUM
easat-5327	136	21	]	]	PUNCT
easat-5327	136	22	.	.	PUNCT
easat-5327	137	1	3.2.3	3.2.3	X
easat-5327	137	2	.	.	PUNCT
easat-5327	138	1	the	the	DET
easat-5327	138	2	moderating	moderate	VERB
easat-5327	138	3	effectfirm	effectfirm	PROPN
easat-5327	138	4	size	size	NOUN
easat-5327	138	5	in	in	ADP
easat-5327	138	6	this	this	DET
easat-5327	138	7	study	study	NOUN
easat-5327	138	8	,	,	PUNCT
easat-5327	138	9	firm	firm	ADJ
easat-5327	138	10	size	size	NOUN
easat-5327	138	11	is	be	AUX
easat-5327	138	12	adopted	adopt	VERB
easat-5327	138	13	as	as	ADP
easat-5327	138	14	a	a	DET
easat-5327	138	15	moderating	moderate	VERB
easat-5327	138	16	role	role	NOUN
easat-5327	138	17	to	to	PART
easat-5327	138	18	examine	examine	VERB
easat-5327	138	19	atp	atp	PROPN
easat-5327	138	20	.	.	PROPN
easat-5327	138	21	firm	firm	ADJ
easat-5327	138	22	size	size	NOUN
easat-5327	138	23	is	be	AUX
easat-5327	138	24	represented	represent	VERB
easat-5327	138	25	as	as	ADP
easat-5327	138	26	the	the	DET
easat-5327	138	27	natural	natural	ADJ
easat-5327	138	28	logarithm	logarithm	NOUN
easat-5327	138	29	of	of	ADP
easat-5327	138	30	total	total	ADJ
easat-5327	138	31	assets	asset	NOUN
easat-5327	138	32	,	,	PUNCT
easat-5327	138	33	denoted	denote	VERB
easat-5327	138	34	as	as	ADP
easat-5327	138	35	size	size	NOUN
easat-5327	138	36	[	[	X
easat-5327	138	37	18	18	NUM
easat-5327	138	38	,	,	PUNCT
easat-5327	138	39	50	50	NUM
easat-5327	138	40	]	]	PUNCT
easat-5327	138	41	.	.	PUNCT
easat-5327	139	1	firm	firm	ADJ
easat-5327	139	2	size	size	NOUN
easat-5327	139	3	is	be	AUX
easat-5327	139	4	positively	positively	ADV
easat-5327	139	5	associated	associate	VERB
easat-5327	139	6	with	with	ADP
easat-5327	139	7	the	the	DET
easat-5327	139	8	level	level	NOUN
easat-5327	139	9	of	of	ADP
easat-5327	139	10	atp	atp	PROPN
easat-5327	139	11	,	,	PUNCT
easat-5327	139	12	as	as	SCONJ
easat-5327	139	13	larger	large	ADJ
easat-5327	139	14	sized	sized	ADJ
easat-5327	139	15	firms	firm	NOUN
easat-5327	139	16	may	may	AUX
easat-5327	139	17	tend	tend	VERB
easat-5327	139	18	to	to	PART
easat-5327	139	19	have	have	VERB
easat-5327	139	20	more	more	ADJ
easat-5327	139	21	atp	atp	NOUN
easat-5327	139	22	.	.	PUNCT
easat-5327	140	1	this	this	PRON
easat-5327	140	2	is	be	AUX
easat-5327	140	3	because	because	SCONJ
easat-5327	140	4	large	large	ADJ
easat-5327	140	5	assets	asset	NOUN
easat-5327	140	6	and	and	CCONJ
easat-5327	140	7	extensive	extensive	ADJ
easat-5327	140	8	operations	operation	NOUN
easat-5327	140	9	generally	generally	ADV
easat-5327	140	10	result	result	VERB
easat-5327	140	11	in	in	ADP
easat-5327	140	12	higher	high	ADJ
easat-5327	140	13	profits	profit	NOUN
easat-5327	140	14	and	and	CCONJ
easat-5327	140	15	tax	tax	NOUN
easat-5327	140	16	liabilities	liability	NOUN
easat-5327	140	17	[	[	X
easat-5327	140	18	51	51	NUM
easat-5327	140	19	]	]	PUNCT
easat-5327	140	20	.	.	PUNCT
easat-5327	141	1	large	large	ADJ
easat-5327	141	2	firms	firm	NOUN
easat-5327	141	3	can	can	AUX
easat-5327	141	4	leverage	leverage	VERB
easat-5327	141	5	764	764	NUM
easat-5327	141	6	edelweiss	edelweiss	PROPN
easat-5327	141	7	applied	apply	VERB
easat-5327	141	8	science	science	NOUN
easat-5327	141	9	and	and	CCONJ
easat-5327	141	10	technology	technology	NOUN
easat-5327	141	11	issn	issn	PROPN
easat-5327	141	12	:	:	PUNCT
easat-5327	141	13	2576	2576	NUM
easat-5327	141	14	-	-	SYM
easat-5327	141	15	8484	8484	NUM
easat-5327	141	16	vol	vol	NOUN
easat-5327	141	17	.	.	PROPN
easat-5327	142	1	9	9	NUM
easat-5327	142	2	,	,	PUNCT
easat-5327	142	3	no	no	INTJ
easat-5327	142	4	.	.	NOUN
easat-5327	143	1	3	3	NUM
easat-5327	143	2	:	:	PUNCT
easat-5327	143	3	760	760	NUM
easat-5327	143	4	-	-	SYM
easat-5327	143	5	775	775	NUM
easat-5327	143	6	,	,	PUNCT
easat-5327	143	7	2025	2025	NUM
easat-5327	143	8	doi	doi	NOUN
easat-5327	143	9	:	:	PUNCT
easat-5327	143	10	10.55214/25768484.v9i3.5327	10.55214/25768484.v9i3.5327	NOUN
easat-5327	143	11	©	©	PROPN
easat-5327	143	12	2025	2025	NUM
easat-5327	143	13	by	by	ADP
easat-5327	143	14	the	the	DET
easat-5327	143	15	authors	author	NOUN
easat-5327	143	16	;	;	PUNCT
easat-5327	143	17	licensee	licensee	PROPN
easat-5327	143	18	learning	learn	VERB
easat-5327	143	19	gate	gate	NOUN
easat-5327	143	20	economies	economy	NOUN
easat-5327	143	21	of	of	ADP
easat-5327	143	22	scale	scale	NOUN
easat-5327	143	23	through	through	ADP
easat-5327	143	24	atp	atp	PROPN
easat-5327	143	25	,	,	PUNCT
easat-5327	143	26	as	as	SCONJ
easat-5327	143	27	they	they	PRON
easat-5327	143	28	possess	possess	VERB
easat-5327	143	29	the	the	DET
easat-5327	143	30	resources	resource	NOUN
easat-5327	143	31	,	,	PUNCT
easat-5327	143	32	technology	technology	NOUN
easat-5327	143	33	,	,	PUNCT
easat-5327	143	34	and	and	CCONJ
easat-5327	143	35	incentives	incentive	VERB
easat-5327	143	36	to	to	PART
easat-5327	143	37	efficiently	efficiently	ADV
easat-5327	143	38	optimize	optimize	VERB
easat-5327	143	39	their	their	PRON
easat-5327	143	40	tax	tax	NOUN
easat-5327	143	41	strategies	strategy	NOUN
easat-5327	143	42	[	[	X
easat-5327	143	43	52	52	NUM
easat-5327	143	44	]	]	PUNCT
easat-5327	143	45	.	.	PUNCT
easat-5327	144	1	this	this	DET
easat-5327	144	2	moderating	moderate	VERB
easat-5327	144	3	variable	variable	NOUN
easat-5327	144	4	is	be	AUX
easat-5327	144	5	sourced	source	VERB
easat-5327	144	6	from	from	ADP
easat-5327	144	7	the	the	DET
easat-5327	144	8	csmar	csmar	PROPN
easat-5327	144	9	database	database	NOUN
easat-5327	144	10	.	.	PUNCT
easat-5327	145	1	3.2.4	3.2.4	NUM
easat-5327	145	2	.	.	PUNCT
easat-5327	146	1	control	control	NOUN
easat-5327	146	2	variables	variable	NOUN
easat-5327	146	3	this	this	DET
easat-5327	146	4	study	study	NOUN
easat-5327	146	5	examines	examine	VERB
easat-5327	146	6	the	the	DET
easat-5327	146	7	correlations	correlation	NOUN
easat-5327	146	8	between	between	ADP
easat-5327	146	9	ceo	ceo	NOUN
easat-5327	146	10	compensation	compensation	NOUN
easat-5327	146	11	and	and	CCONJ
easat-5327	146	12	atp	atp	PROPN
easat-5327	146	13	.	.	PROPN
easat-5327	146	14	to	to	PART
easat-5327	146	15	check	check	VERB
easat-5327	146	16	the	the	DET
easat-5327	146	17	validity	validity	NOUN
easat-5327	146	18	of	of	ADP
easat-5327	146	19	the	the	DET
easat-5327	146	20	empirical	empirical	ADJ
easat-5327	146	21	analysis	analysis	NOUN
easat-5327	146	22	,	,	PUNCT
easat-5327	146	23	it	it	PRON
easat-5327	146	24	is	be	AUX
easat-5327	146	25	necessary	necessary	ADJ
easat-5327	146	26	to	to	PART
easat-5327	146	27	control	control	VERB
easat-5327	146	28	for	for	ADP
easat-5327	146	29	certain	certain	ADJ
easat-5327	146	30	firm	firm	ADJ
easat-5327	146	31	attributes	attribute	NOUN
easat-5327	146	32	when	when	SCONJ
easat-5327	146	33	constructing	construct	VERB
easat-5327	146	34	the	the	DET
easat-5327	146	35	model	model	NOUN
easat-5327	146	36	[	[	X
easat-5327	146	37	53	53	NUM
easat-5327	146	38	]	]	PUNCT
easat-5327	146	39	.	.	PUNCT
easat-5327	147	1	drawing	draw	VERB
easat-5327	147	2	from	from	ADP
easat-5327	147	3	insights	insight	NOUN
easat-5327	147	4	in	in	ADP
easat-5327	147	5	existing	exist	VERB
easat-5327	147	6	studies	study	NOUN
easat-5327	147	7	,	,	PUNCT
easat-5327	147	8	this	this	DET
easat-5327	147	9	study	study	NOUN
easat-5327	147	10	identifies	identify	VERB
easat-5327	147	11	key	key	ADJ
easat-5327	147	12	control	control	NOUN
easat-5327	147	13	variables	variable	NOUN
easat-5327	147	14	that	that	SCONJ
easat-5327	147	15	impact	impact	NOUN
easat-5327	147	16	atp	atp	PROPN
easat-5327	147	17	.	.	PUNCT
easat-5327	148	1	first	first	ADV
easat-5327	148	2	,	,	PUNCT
easat-5327	148	3	financial	financial	ADJ
easat-5327	148	4	leverage	leverage	NOUN
easat-5327	148	5	is	be	AUX
easat-5327	148	6	considered	consider	VERB
easat-5327	148	7	,	,	PUNCT
easat-5327	148	8	which	which	PRON
easat-5327	148	9	is	be	AUX
easat-5327	148	10	shown	show	VERB
easat-5327	148	11	by	by	ADP
easat-5327	148	12	dividing	divide	VERB
easat-5327	148	13	total	total	ADJ
easat-5327	148	14	debt	debt	NOUN
easat-5327	148	15	by	by	ADP
easat-5327	148	16	total	total	ADJ
easat-5327	148	17	assets	asset	NOUN
easat-5327	148	18	[	[	X
easat-5327	148	19	31	31	NUM
easat-5327	148	20	,	,	PUNCT
easat-5327	148	21	54	54	NUM
easat-5327	148	22	-	-	SYM
easat-5327	148	23	56	56	NUM
easat-5327	148	24	]	]	PUNCT
easat-5327	148	25	.	.	PUNCT
easat-5327	149	1	second	second	ADJ
easat-5327	149	2	,	,	PUNCT
easat-5327	149	3	roa	roa	PROPN
easat-5327	149	4	,	,	PUNCT
easat-5327	149	5	an	an	DET
easat-5327	149	6	indicator	indicator	NOUN
easat-5327	149	7	of	of	ADP
easat-5327	149	8	profitability	profitability	NOUN
easat-5327	149	9	,	,	PUNCT
easat-5327	149	10	is	be	AUX
easat-5327	149	11	measured	measure	VERB
easat-5327	149	12	by	by	ADP
easat-5327	149	13	dividing	divide	VERB
easat-5327	149	14	after	after	ADP
easat-5327	149	15	-	-	PUNCT
easat-5327	149	16	tax	tax	NOUN
easat-5327	149	17	earnings	earning	NOUN
easat-5327	149	18	by	by	ADP
easat-5327	149	19	total	total	ADJ
easat-5327	149	20	assets	asset	NOUN
easat-5327	149	21	[	[	X
easat-5327	149	22	16	16	NUM
easat-5327	149	23	,	,	PUNCT
easat-5327	149	24	57	57	NUM
easat-5327	149	25	,	,	PUNCT
easat-5327	149	26	58	58	NUM
easat-5327	149	27	]	]	PUNCT
easat-5327	149	28	.	.	PUNCT
easat-5327	150	1	third	third	ADJ
easat-5327	150	2	,	,	PUNCT
easat-5327	150	3	this	this	DET
easat-5327	150	4	study	study	NOUN
easat-5327	150	5	includes	include	VERB
easat-5327	150	6	operating	operate	VERB
easat-5327	150	7	cash	cash	NOUN
easat-5327	150	8	flow	flow	NOUN
easat-5327	150	9	because	because	SCONJ
easat-5327	150	10	it	it	PRON
easat-5327	150	11	reflects	reflect	VERB
easat-5327	150	12	the	the	DET
easat-5327	150	13	tax	tax	NOUN
easat-5327	150	14	cost	cost	NOUN
easat-5327	150	15	associated	associate	VERB
easat-5327	150	16	with	with	ADP
easat-5327	150	17	the	the	DET
easat-5327	150	18	firm	firm	NOUN
easat-5327	150	19	's	's	PART
easat-5327	150	20	cash	cash	NOUN
easat-5327	150	21	flow	flow	NOUN
easat-5327	150	22	operations	operation	NOUN
easat-5327	150	23	.	.	PUNCT
easat-5327	151	1	the	the	DET
easat-5327	151	2	company	company	NOUN
easat-5327	151	3	's	's	PART
easat-5327	151	4	operating	operate	VERB
easat-5327	151	5	cash	cash	NOUN
easat-5327	151	6	flow	flow	NOUN
easat-5327	151	7	is	be	AUX
easat-5327	151	8	closely	closely	ADV
easat-5327	151	9	linked	link	VERB
easat-5327	151	10	with	with	ADP
easat-5327	151	11	its	its	PRON
easat-5327	151	12	tax	tax	NOUN
easat-5327	151	13	expense	expense	NOUN
easat-5327	151	14	in	in	ADP
easat-5327	151	15	the	the	DET
easat-5327	151	16	context	context	NOUN
easat-5327	151	17	of	of	ADP
easat-5327	151	18	firm	firm	ADJ
easat-5327	151	19	operations	operation	NOUN
easat-5327	151	20	.	.	PUNCT
easat-5327	152	1	a	a	DET
easat-5327	152	2	higher	high	ADJ
easat-5327	152	3	operating	operate	VERB
easat-5327	152	4	cash	cash	NOUN
easat-5327	152	5	flow	flow	NOUN
easat-5327	152	6	ratio	ratio	NOUN
easat-5327	152	7	typically	typically	ADV
easat-5327	152	8	indicates	indicate	VERB
easat-5327	152	9	higher	high	ADJ
easat-5327	152	10	profits	profit	NOUN
easat-5327	152	11	,	,	PUNCT
easat-5327	152	12	which	which	PRON
easat-5327	152	13	may	may	AUX
easat-5327	152	14	induce	induce	VERB
easat-5327	152	15	firms	firm	NOUN
easat-5327	152	16	to	to	PART
easat-5327	152	17	engage	engage	VERB
easat-5327	152	18	in	in	ADP
easat-5327	152	19	tax	tax	NOUN
easat-5327	152	20	avoidance	avoidance	NOUN
easat-5327	152	21	[	[	X
easat-5327	152	22	51	51	NUM
easat-5327	152	23	]	]	PUNCT
easat-5327	152	24	.	.	PUNCT
easat-5327	153	1	in	in	ADP
easat-5327	153	2	this	this	DET
easat-5327	153	3	study	study	NOUN
easat-5327	153	4	,	,	PUNCT
easat-5327	153	5	it	it	PRON
easat-5327	153	6	is	be	AUX
easat-5327	153	7	hypothesized	hypothesize	VERB
easat-5327	153	8	that	that	SCONJ
easat-5327	153	9	tax	tax	NOUN
easat-5327	153	10	aggressiveness	aggressiveness	NOUN
easat-5327	153	11	is	be	AUX
easat-5327	153	12	positively	positively	ADV
easat-5327	153	13	associated	associate	VERB
easat-5327	153	14	with	with	ADP
easat-5327	153	15	operating	operate	VERB
easat-5327	153	16	cash	cash	NOUN
easat-5327	153	17	flow	flow	NOUN
easat-5327	153	18	(	(	PUNCT
easat-5327	153	19	ocf	ocf	PROPN
easat-5327	153	20	)	)	PUNCT
easat-5327	153	21	.	.	PUNCT
easat-5327	154	1	the	the	DET
easat-5327	154	2	operating	operate	VERB
easat-5327	154	3	cash	cash	NOUN
easat-5327	154	4	flow	flow	NOUN
easat-5327	154	5	ratio	ratio	NOUN
easat-5327	154	6	is	be	AUX
easat-5327	154	7	calculated	calculate	VERB
easat-5327	154	8	by	by	ADP
easat-5327	154	9	dividing	divide	VERB
easat-5327	154	10	operating	operate	VERB
easat-5327	154	11	cash	cash	NOUN
easat-5327	154	12	flow	flow	NOUN
easat-5327	154	13	by	by	ADP
easat-5327	154	14	total	total	ADJ
easat-5327	154	15	assets	asset	NOUN
easat-5327	154	16	.	.	PUNCT
easat-5327	155	1	fourth	fourth	ADJ
easat-5327	155	2	,	,	PUNCT
easat-5327	155	3	the	the	DET
easat-5327	155	4	independent	independent	ADJ
easat-5327	155	5	director	director	NOUN
easat-5327	155	6	ratio	ratio	NOUN
easat-5327	155	7	(	(	PUNCT
easat-5327	155	8	idr	idr	PROPN
easat-5327	155	9	)	)	PUNCT
easat-5327	155	10	is	be	AUX
easat-5327	155	11	included	include	VERB
easat-5327	155	12	as	as	ADP
easat-5327	155	13	a	a	DET
easat-5327	155	14	control	control	NOUN
easat-5327	155	15	variable	variable	NOUN
easat-5327	155	16	.	.	PUNCT
easat-5327	156	1	lanis	lanis	PROPN
easat-5327	156	2	and	and	CCONJ
easat-5327	156	3	richardson	richardson	PROPN
easat-5327	157	1	[	[	X
easat-5327	157	2	59	59	NUM
easat-5327	157	3	]	]	PUNCT
easat-5327	157	4	and	and	CCONJ
easat-5327	157	5	lv	lv	PROPN
easat-5327	157	6	,	,	PUNCT
easat-5327	157	7	et	et	PROPN
easat-5327	157	8	al	al	PROPN
easat-5327	157	9	.	.	PUNCT
easat-5327	158	1	[	[	X
easat-5327	158	2	60	60	NUM
easat-5327	158	3	]	]	PUNCT
easat-5327	158	4	found	find	VERB
easat-5327	158	5	that	that	SCONJ
easat-5327	158	6	a	a	DET
easat-5327	158	7	higher	high	ADJ
easat-5327	158	8	proportion	proportion	NOUN
easat-5327	158	9	of	of	ADP
easat-5327	158	10	independent	independent	ADJ
easat-5327	158	11	directors	director	NOUN
easat-5327	158	12	on	on	ADP
easat-5327	158	13	the	the	DET
easat-5327	158	14	board	board	NOUN
easat-5327	158	15	is	be	AUX
easat-5327	158	16	associated	associate	VERB
easat-5327	158	17	with	with	ADP
easat-5327	158	18	a	a	DET
easat-5327	158	19	lower	low	ADJ
easat-5327	158	20	likelihood	likelihood	NOUN
easat-5327	158	21	of	of	ADP
easat-5327	158	22	engaging	engage	VERB
easat-5327	158	23	in	in	ADP
easat-5327	158	24	tax	tax	NOUN
easat-5327	158	25	-	-	PUNCT
easat-5327	158	26	aggressive	aggressive	ADJ
easat-5327	158	27	behavior	behavior	NOUN
easat-5327	158	28	.	.	PUNCT
easat-5327	159	1	in	in	ADP
easat-5327	159	2	this	this	DET
easat-5327	159	3	study	study	NOUN
easat-5327	159	4	,	,	PUNCT
easat-5327	159	5	the	the	DET
easat-5327	159	6	idr	idr	PROPN
easat-5327	159	7	is	be	AUX
easat-5327	159	8	calculated	calculate	VERB
easat-5327	159	9	by	by	ADP
easat-5327	159	10	dividing	divide	VERB
easat-5327	159	11	the	the	DET
easat-5327	159	12	number	number	NOUN
easat-5327	159	13	of	of	ADP
easat-5327	159	14	independent	independent	ADJ
easat-5327	159	15	directors	director	NOUN
easat-5327	159	16	by	by	ADP
easat-5327	159	17	the	the	DET
easat-5327	159	18	total	total	ADJ
easat-5327	159	19	number	number	NOUN
easat-5327	159	20	of	of	ADP
easat-5327	159	21	directors	director	NOUN
easat-5327	159	22	on	on	ADP
easat-5327	159	23	the	the	DET
easat-5327	159	24	board	board	NOUN
easat-5327	159	25	[	[	X
easat-5327	159	26	61	61	NUM
easat-5327	159	27	]	]	PUNCT
easat-5327	159	28	.	.	PUNCT
easat-5327	160	1	furthermore	furthermore	ADV
easat-5327	160	2	,	,	PUNCT
easat-5327	160	3	firms	firm	NOUN
easat-5327	160	4	that	that	PRON
easat-5327	160	5	hold	hold	VERB
easat-5327	160	6	state	state	NOUN
easat-5327	160	7	-	-	PUNCT
easat-5327	160	8	owned	own	VERB
easat-5327	160	9	assets	asset	NOUN
easat-5327	160	10	are	be	AUX
easat-5327	160	11	subject	subject	ADJ
easat-5327	160	12	to	to	ADP
easat-5327	160	13	stricter	strict	ADJ
easat-5327	160	14	governmental	governmental	ADJ
easat-5327	160	15	oversight	oversight	NOUN
easat-5327	160	16	than	than	ADP
easat-5327	160	17	privately	privately	ADV
easat-5327	160	18	-	-	PUNCT
easat-5327	160	19	owned	own	VERB
easat-5327	160	20	enterprises	enterprise	NOUN
easat-5327	160	21	.	.	PUNCT
easat-5327	161	1	as	as	ADP
easat-5327	161	2	a	a	DET
easat-5327	161	3	result	result	NOUN
easat-5327	161	4	,	,	PUNCT
easat-5327	161	5	private	private	ADJ
easat-5327	161	6	firms	firm	NOUN
easat-5327	161	7	are	be	AUX
easat-5327	161	8	generally	generally	ADV
easat-5327	161	9	considered	consider	VERB
easat-5327	161	10	more	more	ADV
easat-5327	161	11	prone	prone	ADJ
easat-5327	161	12	to	to	ADP
easat-5327	161	13	tax	tax	NOUN
easat-5327	161	14	evasion	evasion	NOUN
easat-5327	161	15	than	than	ADP
easat-5327	161	16	state	state	NOUN
easat-5327	161	17	-	-	PUNCT
easat-5327	161	18	owned	own	VERB
easat-5327	161	19	enterprises	enterprise	NOUN
easat-5327	161	20	[	[	X
easat-5327	161	21	61	61	NUM
easat-5327	161	22	]	]	PUNCT
easat-5327	161	23	.	.	PUNCT
easat-5327	162	1	to	to	PART
easat-5327	162	2	capture	capture	VERB
easat-5327	162	3	this	this	DET
easat-5327	162	4	distinction	distinction	NOUN
easat-5327	162	5	,	,	PUNCT
easat-5327	162	6	this	this	DET
easat-5327	162	7	study	study	NOUN
easat-5327	162	8	includes	include	VERB
easat-5327	162	9	a	a	DET
easat-5327	162	10	dummy	dummy	ADJ
easat-5327	162	11	variable	variable	NOUN
easat-5327	162	12	for	for	ADP
easat-5327	162	13	ownership	ownership	NOUN
easat-5327	162	14	type	type	NOUN
easat-5327	162	15	,	,	PUNCT
easat-5327	162	16	where	where	SCONJ
easat-5327	162	17	state	state	NOUN
easat-5327	162	18	-	-	PUNCT
easat-5327	162	19	owned	own	VERB
easat-5327	162	20	firms	firm	NOUN
easat-5327	162	21	are	be	AUX
easat-5327	162	22	coded	code	VERB
easat-5327	162	23	as	as	ADP
easat-5327	162	24	1	1	NUM
easat-5327	162	25	and	and	CCONJ
easat-5327	162	26	non	non	ADJ
easat-5327	162	27	-	-	ADJ
easat-5327	162	28	state	state	NOUN
easat-5327	162	29	-	-	PUNCT
easat-5327	162	30	owned	own	VERB
easat-5327	162	31	firms	firm	NOUN
easat-5327	162	32	as	as	ADP
easat-5327	162	33	0	0	NUM
easat-5327	162	34	.	.	PUNCT
easat-5327	163	1	this	this	DET
easat-5327	163	2	classification	classification	NOUN
easat-5327	163	3	follows	follow	VERB
easat-5327	163	4	the	the	DET
easat-5327	163	5	methodology	methodology	NOUN
easat-5327	163	6	adopted	adopt	VERB
easat-5327	163	7	in	in	ADP
easat-5327	163	8	previous	previous	ADJ
easat-5327	163	9	research	research	NOUN
easat-5327	163	10	[	[	X
easat-5327	163	11	10	10	NUM
easat-5327	163	12	,	,	PUNCT
easat-5327	163	13	62	62	NUM
easat-5327	163	14	]	]	PUNCT
easat-5327	163	15	.	.	PUNCT
easat-5327	164	1	3.3	3.3	NUM
easat-5327	164	2	.	.	PUNCT
easat-5327	165	1	model	model	NOUN
easat-5327	165	2	formulations	formulation	NOUN
easat-5327	165	3	aligned	align	VERB
easat-5327	165	4	with	with	ADP
easat-5327	165	5	the	the	DET
easat-5327	165	6	corresponding	corresponding	ADJ
easat-5327	165	7	objectives	objective	NOUN
easat-5327	165	8	of	of	ADP
easat-5327	165	9	this	this	DET
easat-5327	165	10	research	research	NOUN
easat-5327	165	11	,	,	PUNCT
easat-5327	165	12	the	the	DET
easat-5327	165	13	following	follow	VERB
easat-5327	165	14	regression	regression	NOUN
easat-5327	165	15	equation	equation	NOUN
easat-5327	165	16	is	be	AUX
easat-5327	165	17	to	to	PART
easat-5327	165	18	examine	examine	VERB
easat-5327	165	19	the	the	DET
easat-5327	165	20	panel	panel	NOUN
easat-5327	165	21	data	data	PROPN
easat-5327	165	22	.	.	PUNCT
easat-5327	166	1	panel	panel	NOUN
easat-5327	166	2	data	datum	NOUN
easat-5327	166	3	consists	consist	VERB
easat-5327	166	4	of	of	ADP
easat-5327	166	5	observations	observation	NOUN
easat-5327	166	6	collected	collect	VERB
easat-5327	166	7	from	from	ADP
easat-5327	166	8	2017	2017	NUM
easat-5327	166	9	to	to	ADP
easat-5327	166	10	2022	2022	NUM
easat-5327	166	11	.	.	PUNCT
easat-5327	167	1	the	the	DET
easat-5327	167	2	general	general	ADJ
easat-5327	167	3	structure	structure	NOUN
easat-5327	167	4	of	of	ADP
easat-5327	167	5	the	the	DET
easat-5327	167	6	panel	panel	NOUN
easat-5327	167	7	data	data	NOUN
easat-5327	167	8	model	model	NOUN
easat-5327	167	9	is	be	AUX
easat-5327	167	10	as	as	SCONJ
easat-5327	167	11	follows	follow	VERB
easat-5327	167	12	:	:	PUNCT
easat-5327	167	13	btd=𝛽0+𝛽1lnsalary𝑖,𝑡+𝛽2lev𝑖,𝑡	btd=𝛽0+𝛽1lnsalary𝑖,𝑡+𝛽2lev𝑖,𝑡	VERB
easat-5327	167	14	+	+	CCONJ
easat-5327	167	15	𝛽3𝐼𝐷𝑅𝑖,𝑡	𝛽3𝐼𝐷𝑅𝑖,𝑡	PROPN
easat-5327	167	16	+	+	CCONJ
easat-5327	167	17	𝛽4roa𝑖,𝑡	𝛽4roa𝑖,𝑡	ADJ
easat-5327	167	18	+	+	CCONJ
easat-5327	167	19	𝛽5	𝛽5	ADJ
easat-5327	167	20	𝑂𝐶𝐹𝑖,𝑡+𝛽6soe𝑖,𝑡	𝑂𝐶𝐹𝑖,𝑡+𝛽6soe𝑖,𝑡	NOUN
easat-5327	167	21	+	+	NUM
easat-5327	167	22	ε𝑖	ε𝑖	NUM
easat-5327	167	23	;	;	PUNCT
easat-5327	167	24	𝑡	𝑡	NOUN
easat-5327	167	25	subsequently	subsequently	ADV
easat-5327	167	26	,	,	PUNCT
easat-5327	167	27	this	this	DET
easat-5327	167	28	research	research	NOUN
easat-5327	167	29	investigates	investigate	VERB
easat-5327	167	30	the	the	DET
easat-5327	167	31	impact	impact	NOUN
easat-5327	167	32	of	of	ADP
easat-5327	167	33	firm	firm	ADJ
easat-5327	167	34	size	size	NOUN
easat-5327	167	35	on	on	ADP
easat-5327	167	36	ceo	ceo	NOUN
easat-5327	167	37	compensation	compensation	NOUN
easat-5327	167	38	concerning	concern	VERB
easat-5327	167	39	their	their	PRON
easat-5327	167	40	influence	influence	NOUN
easat-5327	167	41	on	on	ADP
easat-5327	167	42	atp	atp	PROPN
easat-5327	167	43	behavior	behavior	NOUN
easat-5327	167	44	.	.	PUNCT
easat-5327	168	1	building	build	VERB
easat-5327	168	2	upon	upon	SCONJ
easat-5327	168	3	hypotheses	hypothesis	NOUN
easat-5327	168	4	the	the	DET
easat-5327	168	5	moderating	moderate	VERB
easat-5327	168	6	role	role	NOUN
easat-5327	168	7	of	of	ADP
easat-5327	168	8	firm	firm	ADJ
easat-5327	168	9	size	size	NOUN
easat-5327	168	10	and	and	CCONJ
easat-5327	168	11	the	the	DET
easat-5327	168	12	corresponding	correspond	VERB
easat-5327	168	13	interaction	interaction	NOUN
easat-5327	168	14	terms	term	NOUN
easat-5327	168	15	are	be	AUX
easat-5327	168	16	collectively	collectively	ADV
easat-5327	168	17	integrated	integrate	VERB
easat-5327	168	18	into	into	ADP
easat-5327	168	19	model	model	NOUN
easat-5327	168	20	2	2	NUM
easat-5327	168	21	,	,	PUNCT
easat-5327	168	22	as	as	SCONJ
easat-5327	168	23	depicted	depict	VERB
easat-5327	168	24	below	below	ADV
easat-5327	168	25	:	:	PUNCT
easat-5327	168	26	btd=𝛽0+𝛽1lnsalary𝑖,𝑡+𝛽2𝑆𝑖𝑧𝑒𝑖,𝑡	btd=𝛽0+𝛽1lnsalary𝑖,𝑡+𝛽2𝑆𝑖𝑧𝑒𝑖,𝑡	NOUN
easat-5327	168	27	+	+	CCONJ
easat-5327	168	28	𝛽3lnsalary𝑖,𝑡	𝛽3lnsalary𝑖,𝑡	NOUN
easat-5327	168	29	∗	∗	NOUN
easat-5327	168	30	𝑆𝑖𝑧𝑒𝑖,𝑡	𝑆𝑖𝑧𝑒𝑖,𝑡	PUNCT
easat-5327	169	1	+	+	PUNCT
easat-5327	169	2	𝛽4lev𝑖,𝑡	𝛽4lev𝑖,𝑡	ADJ
easat-5327	169	3	+	+	CCONJ
easat-5327	169	4	𝛽5𝐼𝐷𝑅𝑖,𝑡	𝛽5𝐼𝐷𝑅𝑖,𝑡	ADJ
easat-5327	169	5	+	+	CCONJ
easat-5327	169	6	𝛽6roa𝑖,𝑡	𝛽6roa𝑖,𝑡	ADJ
easat-5327	169	7	+	+	CCONJ
easat-5327	169	8	𝛽7	𝛽7	PROPN
easat-5327	169	9	𝑂𝐶𝐹𝑖,𝑡+𝛽8soe𝑖,𝑡	𝑂𝐶𝐹𝑖,𝑡+𝛽8soe𝑖,𝑡	NOUN
easat-5327	169	10	+	+	CCONJ
easat-5327	169	11	𝜀𝑖	𝜀𝑖	ADP
easat-5327	169	12	;	;	PUNCT
easat-5327	169	13	𝑡	𝑡	PROPN
easat-5327	169	14	4	4	NUM
easat-5327	169	15	.	.	PUNCT
easat-5327	170	1	regression	regression	VERB
easat-5327	170	2	analysis	analysis	NOUN
easat-5327	170	3	4.1	4.1	NUM
easat-5327	170	4	.	.	PUNCT
easat-5327	171	1	descriptive	descriptive	ADJ
easat-5327	171	2	statistics	statistic	NOUN
easat-5327	171	3	the	the	DET
easat-5327	171	4	descriptive	descriptive	ADJ
easat-5327	171	5	statistics	statistic	NOUN
easat-5327	171	6	of	of	ADP
easat-5327	171	7	the	the	DET
easat-5327	171	8	main	main	ADJ
easat-5327	171	9	variables	variable	NOUN
easat-5327	171	10	are	be	AUX
easat-5327	171	11	reported	report	VERB
easat-5327	171	12	in	in	ADP
easat-5327	171	13	the	the	DET
easat-5327	171	14	below	below	ADJ
easat-5327	171	15	table	table	NOUN
easat-5327	171	16	1	1	NUM
easat-5327	171	17	,	,	PUNCT
easat-5327	171	18	which	which	PRON
easat-5327	171	19	presents	present	VERB
easat-5327	171	20	the	the	DET
easat-5327	171	21	mean	mean	ADJ
easat-5327	171	22	,	,	PUNCT
easat-5327	171	23	standard	standard	ADJ
easat-5327	171	24	deviation	deviation	NOUN
easat-5327	171	25	,	,	PUNCT
easat-5327	171	26	minimum	minimum	NOUN
easat-5327	171	27	,	,	PUNCT
easat-5327	171	28	median	median	ADJ
easat-5327	171	29	,	,	PUNCT
easat-5327	171	30	and	and	CCONJ
easat-5327	171	31	maximum	maximum	ADJ
easat-5327	171	32	values	value	NOUN
easat-5327	171	33	for	for	ADP
easat-5327	171	34	each	each	DET
easat-5327	171	35	variable	variable	NOUN
easat-5327	171	36	.	.	PUNCT
easat-5327	172	1	the	the	DET
easat-5327	172	2	average	average	ADJ
easat-5327	172	3	booktax	booktax	NOUN
easat-5327	172	4	difference	difference	NOUN
easat-5327	172	5	(	(	PUNCT
easat-5327	172	6	btd	btd	PROPN
easat-5327	172	7	)	)	PUNCT
easat-5327	172	8	is	be	AUX
easat-5327	172	9	-0.00900	-0.00900	ADJ
easat-5327	172	10	,	,	PUNCT
easat-5327	172	11	suggesting	suggest	VERB
easat-5327	172	12	that	that	SCONJ
easat-5327	172	13	,	,	PUNCT
easat-5327	172	14	in	in	ADP
easat-5327	172	15	contrast	contrast	NOUN
easat-5327	172	16	to	to	ADP
easat-5327	172	17	the	the	DET
easat-5327	172	18	positive	positive	ADJ
easat-5327	172	19	btd	btd	NOUN
easat-5327	172	20	found	find	VERB
easat-5327	172	21	in	in	ADP
easat-5327	172	22	u.s	u.s	PROPN
easat-5327	172	23	.	.	PROPN
easat-5327	172	24	data	data	PROPN
easat-5327	172	25	,	,	PUNCT
easat-5327	172	26	the	the	DET
easat-5327	172	27	accumulated	accumulate	VERB
easat-5327	172	28	btd	btd	NOUN
easat-5327	172	29	in	in	ADP
easat-5327	172	30	china	china	PROPN
easat-5327	172	31	is	be	AUX
easat-5327	172	32	negative	negative	ADJ
easat-5327	172	33	.	.	PUNCT
easat-5327	173	1	this	this	PRON
easat-5327	173	2	indicates	indicate	VERB
easat-5327	173	3	that	that	SCONJ
easat-5327	173	4	chinese	chinese	ADJ
easat-5327	173	5	tax	tax	NOUN
easat-5327	173	6	law	law	NOUN
easat-5327	173	7	is	be	AUX
easat-5327	173	8	more	more	ADV
easat-5327	173	9	conservative	conservative	ADJ
easat-5327	173	10	in	in	ADP
easat-5327	173	11	expense	expense	NOUN
easat-5327	173	12	recognition	recognition	NOUN
easat-5327	173	13	compared	compare	VERB
easat-5327	173	14	to	to	ADP
easat-5327	173	15	accounting	accounting	NOUN
easat-5327	173	16	principles	principle	NOUN
easat-5327	173	17	[	[	X
easat-5327	173	18	35	35	NUM
easat-5327	173	19	,	,	PUNCT
easat-5327	173	20	63	63	NUM
easat-5327	173	21	]	]	PUNCT
easat-5327	173	22	.	.	PUNCT
easat-5327	174	1	ceo	ceo	NOUN
easat-5327	174	2	compensation	compensation	NOUN
easat-5327	174	3	is	be	AUX
easat-5327	174	4	measured	measure	VERB
easat-5327	174	5	using	use	VERB
easat-5327	174	6	the	the	DET
easat-5327	174	7	natural	natural	ADJ
easat-5327	174	8	logarithm	logarithm	NOUN
easat-5327	174	9	,	,	PUNCT
easat-5327	174	10	with	with	ADP
easat-5327	174	11	minimum	minimum	NOUN
easat-5327	174	12	and	and	CCONJ
easat-5327	174	13	maximum	maximum	ADJ
easat-5327	174	14	values	value	NOUN
easat-5327	174	15	of	of	ADP
easat-5327	174	16	11.56	11.56	NUM
easat-5327	174	17	and	and	CCONJ
easat-5327	174	18	13.65	13.65	NUM
easat-5327	174	19	,	,	PUNCT
easat-5327	174	20	respectively	respectively	ADV
easat-5327	174	21	.	.	PUNCT
easat-5327	175	1	this	this	PRON
easat-5327	175	2	suggests	suggest	VERB
easat-5327	175	3	that	that	SCONJ
easat-5327	175	4	ceo	ceo	NOUN
easat-5327	175	5	compensation	compensation	NOUN
easat-5327	175	6	in	in	ADP
easat-5327	175	7	chinese	chinese	ADJ
easat-5327	175	8	listed	list	VERB
easat-5327	175	9	firms	firm	NOUN
easat-5327	175	10	remains	remain	VERB
easat-5327	175	11	relatively	relatively	ADV
easat-5327	175	12	low	low	ADJ
easat-5327	175	13	compared	compare	VERB
easat-5327	175	14	to	to	ADP
easat-5327	175	15	firms	firm	NOUN
easat-5327	175	16	in	in	ADP
easat-5327	175	17	developed	develop	VERB
easat-5327	175	18	countries	country	NOUN
easat-5327	175	19	[	[	X
easat-5327	175	20	16	16	NUM
easat-5327	175	21	,	,	PUNCT
easat-5327	175	22	25	25	NUM
easat-5327	175	23	]	]	PUNCT
easat-5327	175	24	.	.	PUNCT
easat-5327	176	1	765	765	NUM
easat-5327	176	2	edelweiss	edelweiss	PROPN
easat-5327	176	3	applied	apply	VERB
easat-5327	176	4	science	science	NOUN
easat-5327	176	5	and	and	CCONJ
easat-5327	176	6	technology	technology	NOUN
easat-5327	176	7	issn	issn	PROPN
easat-5327	176	8	:	:	PUNCT
easat-5327	176	9	2576	2576	NUM
easat-5327	176	10	-	-	SYM
easat-5327	176	11	8484	8484	NUM
easat-5327	176	12	vol	vol	NOUN
easat-5327	176	13	.	.	PROPN
easat-5327	177	1	9	9	NUM
easat-5327	177	2	,	,	PUNCT
easat-5327	177	3	no	no	INTJ
easat-5327	177	4	.	.	NOUN
easat-5327	178	1	3	3	NUM
easat-5327	178	2	:	:	PUNCT
easat-5327	178	3	760	760	NUM
easat-5327	178	4	-	-	SYM
easat-5327	178	5	775	775	NUM
easat-5327	178	6	,	,	PUNCT
easat-5327	178	7	2025	2025	NUM
easat-5327	178	8	doi	doi	NOUN
easat-5327	178	9	:	:	PUNCT
easat-5327	178	10	10.55214/25768484.v9i3.5327	10.55214/25768484.v9i3.5327	NOUN
easat-5327	178	11	©	©	PROPN
easat-5327	178	12	2025	2025	NUM
easat-5327	178	13	by	by	ADP
easat-5327	178	14	the	the	DET
easat-5327	178	15	authors	author	NOUN
easat-5327	178	16	;	;	PUNCT
easat-5327	178	17	licensee	licensee	PROPN
easat-5327	178	18	learning	learning	NOUN
easat-5327	178	19	gate	gate	VERB
easat-5327	178	20	the	the	DET
easat-5327	178	21	moderating	moderate	VERB
easat-5327	178	22	variable	variable	ADJ
easat-5327	178	23	firm	firm	ADJ
easat-5327	178	24	size	size	NOUN
easat-5327	178	25	(	(	PUNCT
easat-5327	178	26	size	size	NOUN
easat-5327	178	27	)	)	PUNCT
easat-5327	178	28	has	have	VERB
easat-5327	178	29	also	also	ADV
easat-5327	178	30	a	a	DET
easat-5327	178	31	relatively	relatively	ADV
easat-5327	178	32	average	average	ADJ
easat-5327	178	33	value	value	NOUN
easat-5327	178	34	of	of	ADP
easat-5327	178	35	22.57	22.57	NUM
easat-5327	178	36	,	,	PUNCT
easat-5327	178	37	minimum	minimum	ADJ
easat-5327	178	38	and	and	CCONJ
easat-5327	178	39	maximum	maximum	ADJ
easat-5327	178	40	number	number	NOUN
easat-5327	178	41	of	of	ADP
easat-5327	178	42	20.33	20.33	NUM
easat-5327	178	43	and	and	CCONJ
easat-5327	178	44	26.40	26.40	NUM
easat-5327	178	45	.	.	PUNCT
easat-5327	179	1	for	for	ADP
easat-5327	179	2	soe	soe	PROPN
easat-5327	179	3	,	,	PUNCT
easat-5327	179	4	this	this	DET
easat-5327	179	5	sample	sample	NOUN
easat-5327	179	6	shows	show	VERB
easat-5327	179	7	28.9	28.9	NUM
easat-5327	179	8	%	%	NOUN
easat-5327	179	9	among	among	ADP
easat-5327	179	10	the	the	DET
easat-5327	179	11	listed	list	VERB
easat-5327	179	12	firms	firm	NOUN
easat-5327	179	13	in	in	ADP
easat-5327	179	14	china	china	PROPN
easat-5327	179	15	from	from	ADP
easat-5327	179	16	2017	2017	NUM
easat-5327	179	17	-	-	SYM
easat-5327	179	18	2022	2022	NUM
easat-5327	179	19	based	base	VERB
easat-5327	179	20	on	on	ADP
easat-5327	179	21	the	the	DET
easat-5327	179	22	dummy	dummy	ADJ
easat-5327	179	23	variable	variable	NOUN
easat-5327	179	24	1	1	NUM
easat-5327	179	25	that	that	PRON
easat-5327	179	26	represents	represent	VERB
easat-5327	179	27	soe	soe	PROPN
easat-5327	179	28	and	and	CCONJ
easat-5327	179	29	0	0	NUM
easat-5327	179	30	for	for	ADP
easat-5327	179	31	non	non	ADJ
easat-5327	179	32	soe	soe	PROPN
easat-5327	179	33	listed	list	VERB
easat-5327	179	34	firms	firm	NOUN
easat-5327	179	35	.	.	PUNCT
easat-5327	180	1	table	table	NOUN
easat-5327	180	2	1	1	NUM
easat-5327	180	3	.	.	PUNCT
easat-5327	181	1	the	the	DET
easat-5327	181	2	descriptive	descriptive	ADJ
easat-5327	181	3	statistics	statistic	NOUN
easat-5327	181	4	.	.	PUNCT
easat-5327	182	1	variables	variables	PROPN
easat-5327	182	2	min	min	PROPN
easat-5327	182	3	.	.	PROPN
easat-5327	182	4	max	max	PROPN
easat-5327	182	5	.	.	PUNCT
easat-5327	183	1	mean	mean	VERB
easat-5327	183	2	sd	sd	ADP
easat-5327	183	3	btd	btd	PROPN
easat-5327	183	4	-0.264	-0.264	PUNCT
easat-5327	183	5	0.095	0.095	NUM
easat-5327	183	6	-0.009	-0.009	NUM
easat-5327	183	7	0.052	0.052	NUM
easat-5327	183	8	lnsalary	lnsalary	ADJ
easat-5327	183	9	11.560	11.560	NUM
easat-5327	183	10	15.810	15.810	NUM
easat-5327	183	11	13.690	13.690	NUM
easat-5327	183	12	0.794	0.794	NUM
easat-5327	183	13	size	size	NOUN
easat-5327	183	14	20.330	20.330	NUM
easat-5327	183	15	26.400	26.400	NUM
easat-5327	183	16	22.570	22.570	NUM
easat-5327	183	17	1.226	1.226	NUM
easat-5327	183	18	lev	lev	NOUN
easat-5327	183	19	0.067	0.067	NUM
easat-5327	183	20	0.847	0.847	NUM
easat-5327	183	21	0.421	0.421	NUM
easat-5327	183	22	0.187	0.187	NUM
easat-5327	183	23	idr	idr	VERB
easat-5327	183	24	33.330	33.330	NUM
easat-5327	183	25	57.140	57.140	NUM
easat-5327	183	26	37.860	37.860	NUM
easat-5327	183	27	5.344	5.344	NUM
easat-5327	183	28	roa	roa	NOUN
easat-5327	183	29	-0.487	-0.487	NOUN
easat-5327	183	30	0.217	0.217	NUM
easat-5327	183	31	0.023	0.023	NUM
easat-5327	183	32	0.095	0.095	NUM
easat-5327	183	33	ocf	ocf	PROPN
easat-5327	183	34	-0.132	-0.132	PUNCT
easat-5327	183	35	0.284	0.284	NUM
easat-5327	183	36	0.060	0.060	NUM
easat-5327	183	37	0.071	0.071	NUM
easat-5327	183	38	soe	soe	PROPN
easat-5327	183	39	0	0	NUM
easat-5327	183	40	1	1	NUM
easat-5327	183	41	0.289	0.289	NUM
easat-5327	183	42	0.453	0.453	NUM
easat-5327	183	43	4.2	4.2	NUM
easat-5327	183	44	.	.	PUNCT
easat-5327	184	1	correlation	correlation	NOUN
easat-5327	184	2	matrix	matrix	NOUN
easat-5327	184	3	table	table	NOUN
easat-5327	184	4	2	2	NUM
easat-5327	184	5	below	below	ADP
easat-5327	184	6	presents	present	NOUN
easat-5327	184	7	correlations	correlation	NOUN
easat-5327	184	8	among	among	ADP
easat-5327	184	9	the	the	DET
easat-5327	184	10	main	main	ADJ
easat-5327	184	11	variables	variable	NOUN
easat-5327	184	12	including	include	VERB
easat-5327	184	13	atp	atp	PROPN
easat-5327	184	14	,	,	PUNCT
easat-5327	184	15	ceo	ceo	NOUN
easat-5327	184	16	compensation	compensation	NOUN
easat-5327	184	17	,	,	PUNCT
easat-5327	184	18	size	size	NOUN
easat-5327	184	19	,	,	PUNCT
easat-5327	184	20	soe	soe	PROPN
easat-5327	184	21	,	,	PUNCT
easat-5327	184	22	lev	lev	NOUN
easat-5327	184	23	,	,	PUNCT
easat-5327	184	24	idr	idr	PROPN
easat-5327	184	25	,	,	PUNCT
easat-5327	184	26	roa	roa	PROPN
easat-5327	184	27	,	,	PUNCT
easat-5327	184	28	and	and	CCONJ
easat-5327	184	29	ocf	ocf	NOUN
easat-5327	184	30	reveals	reveal	VERB
easat-5327	184	31	several	several	ADJ
easat-5327	184	32	significant	significant	ADJ
easat-5327	184	33	relationships	relationship	NOUN
easat-5327	184	34	.	.	PUNCT
easat-5327	185	1	the	the	DET
easat-5327	185	2	correlation	correlation	NOUN
easat-5327	185	3	between	between	ADP
easat-5327	185	4	atp	atp	PROPN
easat-5327	185	5	and	and	CCONJ
easat-5327	185	6	ceo	ceo	PROPN
easat-5327	185	7	compensation	compensation	NOUN
easat-5327	185	8	is	be	AUX
easat-5327	185	9	0.122	0.122	NUM
easat-5327	185	10	,	,	PUNCT
easat-5327	185	11	demonstrating	demonstrate	VERB
easat-5327	185	12	that	that	SCONJ
easat-5327	185	13	a	a	DET
easat-5327	185	14	positive	positive	ADJ
easat-5327	185	15	association	association	NOUN
easat-5327	185	16	between	between	ADP
easat-5327	185	17	ceo	ceo	NOUN
easat-5327	185	18	compensation	compensation	NOUN
easat-5327	185	19	and	and	CCONJ
easat-5327	185	20	atp	atp	PROPN
easat-5327	185	21	.	.	PUNCT
easat-5327	186	1	the	the	DET
easat-5327	186	2	moderating	moderate	VERB
easat-5327	186	3	variable	variable	ADJ
easat-5327	186	4	size	size	NOUN
easat-5327	186	5	is	be	AUX
easat-5327	186	6	positively	positively	ADV
easat-5327	186	7	correlated	correlate	VERB
easat-5327	186	8	with	with	ADP
easat-5327	186	9	atp	atp	PROPN
easat-5327	186	10	and	and	CCONJ
easat-5327	186	11	ceo	ceo	PROPN
easat-5327	186	12	compensation	compensation	NOUN
easat-5327	186	13	,	,	PUNCT
easat-5327	186	14	consistent	consistent	ADJ
easat-5327	186	15	with	with	ADP
easat-5327	186	16	tang	tang	PROPN
easat-5327	186	17	,	,	PUNCT
easat-5327	186	18	et	et	PROPN
easat-5327	186	19	al	al	PROPN
easat-5327	186	20	.	.	PUNCT
easat-5327	187	1	[	[	X
easat-5327	187	2	31	31	NUM
easat-5327	187	3	]	]	PUNCT
easat-5327	187	4	,	,	PUNCT
easat-5327	187	5	[	[	X
easat-5327	187	6	64	64	NUM
easat-5327	187	7	,	,	PUNCT
easat-5327	187	8	65	65	NUM
easat-5327	187	9	]	]	PUNCT
easat-5327	187	10	found	find	VERB
easat-5327	187	11	that	that	SCONJ
easat-5327	187	12	the	the	DET
easat-5327	187	13	tendency	tendency	NOUN
easat-5327	187	14	to	to	PART
easat-5327	187	15	engage	engage	VERB
easat-5327	187	16	in	in	ADP
easat-5327	187	17	atp	atp	PROPN
easat-5327	187	18	is	be	AUX
easat-5327	187	19	more	more	ADV
easat-5327	187	20	pronounced	pronounce	VERB
easat-5327	187	21	in	in	ADP
easat-5327	187	22	larger	large	ADJ
easat-5327	187	23	corporations	corporation	NOUN
easat-5327	187	24	as	as	ADP
easat-5327	187	25	ceo	ceo	NOUN
easat-5327	187	26	compensation	compensation	NOUN
easat-5327	187	27	increases	increase	NOUN
easat-5327	187	28	.	.	PUNCT
easat-5327	188	1	larger	large	ADJ
easat-5327	188	2	firms	firm	NOUN
easat-5327	188	3	have	have	VERB
easat-5327	188	4	more	more	ADJ
easat-5327	188	5	resources	resource	NOUN
easat-5327	188	6	and	and	CCONJ
easat-5327	188	7	more	more	ADV
easat-5327	188	8	sophisticated	sophisticated	ADJ
easat-5327	188	9	financial	financial	ADJ
easat-5327	188	10	operating	operating	NOUN
easat-5327	188	11	systems	system	NOUN
easat-5327	188	12	that	that	PRON
easat-5327	188	13	can	can	AUX
easat-5327	188	14	support	support	VERB
easat-5327	188	15	atp	atp	NOUN
easat-5327	188	16	strategies	strategy	NOUN
easat-5327	188	17	[	[	X
easat-5327	188	18	43	43	NUM
easat-5327	188	19	,	,	PUNCT
easat-5327	188	20	66	66	NUM
easat-5327	188	21	]	]	PUNCT
easat-5327	188	22	.	.	PUNCT
easat-5327	189	1	at	at	ADP
easat-5327	189	2	the	the	DET
easat-5327	189	3	same	same	ADJ
easat-5327	189	4	time	time	NOUN
easat-5327	189	5	,	,	PUNCT
easat-5327	189	6	higher	high	ADJ
easat-5327	189	7	ceo	ceo	NOUN
easat-5327	189	8	compensation	compensation	NOUN
easat-5327	189	9	tends	tend	VERB
easat-5327	189	10	to	to	PART
easat-5327	189	11	be	be	AUX
easat-5327	189	12	linked	link	VERB
easat-5327	189	13	to	to	ADP
easat-5327	189	14	performance	performance	NOUN
easat-5327	189	15	targets	target	NOUN
easat-5327	189	16	,	,	PUNCT
easat-5327	189	17	prompting	prompt	VERB
easat-5327	189	18	top	top	ADJ
easat-5327	189	19	executives	executive	NOUN
easat-5327	189	20	,	,	PUNCT
easat-5327	189	21	driven	drive	VERB
easat-5327	189	22	by	by	ADP
easat-5327	189	23	compensation	compensation	NOUN
easat-5327	189	24	incentives	incentive	NOUN
easat-5327	189	25	,	,	PUNCT
easat-5327	189	26	to	to	PART
easat-5327	189	27	take	take	VERB
easat-5327	189	28	advantage	advantage	NOUN
easat-5327	189	29	of	of	ADP
easat-5327	189	30	the	the	DET
easat-5327	189	31	firm	firm	NOUN
easat-5327	189	32	's	's	PART
easat-5327	189	33	size	size	NOUN
easat-5327	189	34	to	to	PART
easat-5327	189	35	behave	behave	VERB
easat-5327	189	36	more	more	ADJ
easat-5327	189	37	tax	tax	NOUN
easat-5327	189	38	aggressive	aggressive	ADJ
easat-5327	189	39	.	.	PUNCT
easat-5327	190	1	roa	roa	PROPN
easat-5327	190	2	and	and	CCONJ
easat-5327	190	3	ocf	ocf	NOUN
easat-5327	190	4	suggesting	suggest	VERB
easat-5327	190	5	that	that	SCONJ
easat-5327	190	6	higher	high	ADJ
easat-5327	190	7	atp	atp	PROPN
easat-5327	190	8	is	be	AUX
easat-5327	190	9	associated	associate	VERB
easat-5327	190	10	with	with	ADP
easat-5327	190	11	higher	high	ADJ
easat-5327	190	12	profitability	profitability	NOUN
easat-5327	190	13	and	and	CCONJ
easat-5327	190	14	ocf	ocf	NOUN
easat-5327	190	15	of	of	ADP
easat-5327	190	16	firms	firm	NOUN
easat-5327	190	17	.	.	PUNCT
easat-5327	191	1	conversely	conversely	ADV
easat-5327	191	2	,	,	PUNCT
easat-5327	191	3	atp	atp	PROPN
easat-5327	191	4	has	have	VERB
easat-5327	191	5	a	a	DET
easat-5327	191	6	negative	negative	ADJ
easat-5327	191	7	correlation	correlation	NOUN
easat-5327	191	8	with	with	ADP
easat-5327	191	9	lev	lev	NOUN
easat-5327	191	10	,	,	PUNCT
easat-5327	191	11	implying	imply	VERB
easat-5327	191	12	that	that	SCONJ
easat-5327	191	13	higher	high	ADJ
easat-5327	191	14	leverage	leverage	NOUN
easat-5327	191	15	is	be	AUX
easat-5327	191	16	associated	associate	VERB
easat-5327	191	17	with	with	ADP
easat-5327	191	18	lower	low	ADJ
easat-5327	191	19	tax	tax	NOUN
easat-5327	191	20	aggressiveness	aggressiveness	NOUN
easat-5327	191	21	but	but	CCONJ
easat-5327	191	22	no	no	DET
easat-5327	191	23	correlation	correlation	NOUN
easat-5327	191	24	with	with	ADP
easat-5327	191	25	idr	idr	PROPN
easat-5327	191	26	.	.	PROPN
easat-5327	191	27	table	table	NOUN
easat-5327	191	28	2	2	NUM
easat-5327	191	29	.	.	PUNCT
easat-5327	191	30	correlation	correlation	NOUN
easat-5327	191	31	matrix	matrix	NOUN
easat-5327	191	32	.	.	PUNCT
easat-5327	192	1	btd	btd	PROPN
easat-5327	192	2	lnsalary	lnsalary	ADJ
easat-5327	192	3	size	size	NOUN
easat-5327	192	4	lev	lev	PROPN
easat-5327	192	5	idr	idr	PROPN
easat-5327	192	6	roa	roa	PROPN
easat-5327	192	7	ocf	ocf	PROPN
easat-5327	192	8	soe	soe	PROPN
easat-5327	192	9	btd	btd	PROPN
easat-5327	192	10	1	1	NUM
easat-5327	192	11	lnsalary	lnsalary	ADJ
easat-5327	192	12	0.122	0.122	NUM
easat-5327	192	13	*	*	SYM
easat-5327	192	14	*	*	PUNCT
easat-5327	192	15	*	*	SYM
easat-5327	192	16	1	1	NUM
easat-5327	192	17	size	size	NOUN
easat-5327	192	18	0.132	0.132	NUM
easat-5327	192	19	*	*	PUNCT
easat-5327	192	20	*	*	PUNCT
easat-5327	192	21	*	*	PUNCT
easat-5327	192	22	0.389	0.389	NUM
easat-5327	192	23	*	*	PUNCT
easat-5327	192	24	*	*	PUNCT
easat-5327	192	25	*	*	PUNCT
easat-5327	192	26	1	1	NUM
easat-5327	192	27	lev	lev	NOUN
easat-5327	192	28	-0.164	-0.164	NOUN
easat-5327	192	29	*	*	PUNCT
easat-5327	192	30	*	*	PUNCT
easat-5327	192	31	*	*	NOUN
easat-5327	192	32	0.108	0.108	NUM
easat-5327	192	33	*	*	PUNCT
easat-5327	192	34	*	*	PUNCT
easat-5327	192	35	*	*	PUNCT
easat-5327	192	36	0.509	0.509	NUM
easat-5327	192	37	*	*	PUNCT
easat-5327	192	38	*	*	PUNCT
easat-5327	192	39	*	*	PUNCT
easat-5327	192	40	1	1	NUM
easat-5327	192	41	idr	idr	PROPN
easat-5327	192	42	0.004	0.004	NUM
easat-5327	192	43	-0.002	-0.002	PUNCT
easat-5327	192	44	-0.009	-0.009	X
easat-5327	192	45	-0.037	-0.037	PUNCT
easat-5327	192	46	*	*	PUNCT
easat-5327	192	47	*	*	PUNCT
easat-5327	192	48	*	*	PUNCT
easat-5327	192	49	1	1	NUM
easat-5327	192	50	roa	roa	NOUN
easat-5327	192	51	0.020	0.020	NUM
easat-5327	192	52	*	*	NOUN
easat-5327	192	53	0.021	0.021	NUM
easat-5327	192	54	*	*	NOUN
easat-5327	192	55	0.036	0.036	NUM
easat-5327	192	56	*	*	PUNCT
easat-5327	192	57	*	*	PUNCT
easat-5327	192	58	*	*	NOUN
easat-5327	192	59	0.005	0.005	NUM
easat-5327	192	60	-0.039	-0.039	NOUN
easat-5327	192	61	*	*	PUNCT
easat-5327	192	62	*	*	PUNCT
easat-5327	192	63	*	*	PUNCT
easat-5327	192	64	1	1	NUM
easat-5327	192	65	ocf	ocf	NOUN
easat-5327	192	66	0.222	0.222	NUM
easat-5327	192	67	*	*	NOUN
easat-5327	192	68	*	*	PUNCT
easat-5327	192	69	*	*	PUNCT
easat-5327	192	70	0.187	0.187	NUM
easat-5327	192	71	*	*	PUNCT
easat-5327	192	72	*	*	PUNCT
easat-5327	192	73	*	*	PUNCT
easat-5327	192	74	0.085	0.085	NUM
easat-5327	192	75	*	*	PUNCT
easat-5327	192	76	*	*	PUNCT
easat-5327	192	77	*	*	PUNCT
easat-5327	192	78	-0.170	-0.170	PUNCT
easat-5327	192	79	*	*	PUNCT
easat-5327	192	80	*	*	PUNCT
easat-5327	192	81	*	*	PUNCT
easat-5327	192	82	0.036	0.036	NUM
easat-5327	192	83	*	*	PUNCT
easat-5327	192	84	*	*	PUNCT
easat-5327	192	85	*	*	PUNCT
easat-5327	192	86	0.024	0.024	NUM
easat-5327	192	87	*	*	NOUN
easat-5327	192	88	*	*	PROPN
easat-5327	192	89	1	1	NUM
easat-5327	192	90	soe	soe	PROPN
easat-5327	192	91	0.066	0.066	NUM
easat-5327	192	92	*	*	PUNCT
easat-5327	192	93	*	*	PUNCT
easat-5327	192	94	*	*	PUNCT
easat-5327	192	95	0.062	0.062	NUM
easat-5327	192	96	*	*	PUNCT
easat-5327	192	97	*	*	PUNCT
easat-5327	192	98	*	*	PUNCT
easat-5327	192	99	0.122	0.122	NUM
easat-5327	192	100	*	*	PUNCT
easat-5327	192	101	*	*	PUNCT
easat-5327	192	102	*	*	PUNCT
easat-5327	192	103	0.085	0.085	NUM
easat-5327	192	104	*	*	PUNCT
easat-5327	192	105	*	*	PUNCT
easat-5327	192	106	*	*	PUNCT
easat-5327	192	107	-0.071	-0.071	VERB
easat-5327	192	108	*	*	PUNCT
easat-5327	192	109	*	*	PUNCT
easat-5327	192	110	*	*	PUNCT
easat-5327	192	111	0.014	0.014	NUM
easat-5327	192	112	0.021	0.021	NUM
easat-5327	192	113	*	*	SYM
easat-5327	192	114	1	1	NUM
easat-5327	192	115	4.3	4.3	NUM
easat-5327	192	116	.	.	PUNCT
easat-5327	193	1	multi	multi	ADJ
easat-5327	193	2	-	-	ADJ
easat-5327	193	3	collinearity	collinearity	ADJ
easat-5327	193	4	test	test	NOUN
easat-5327	193	5	according	accord	VERB
easat-5327	193	6	to	to	ADP
easat-5327	193	7	table	table	NOUN
easat-5327	193	8	3	3	NUM
easat-5327	193	9	,	,	PUNCT
easat-5327	193	10	the	the	DET
easat-5327	193	11	minimum	minimum	NOUN
easat-5327	193	12	vif	vif	NOUN
easat-5327	193	13	is	be	AUX
easat-5327	193	14	roa=1	roa=1	NOUN
easat-5327	193	15	and	and	CCONJ
easat-5327	193	16	the	the	DET
easat-5327	193	17	largest	large	ADJ
easat-5327	193	18	value	value	NOUN
easat-5327	193	19	is	be	AUX
easat-5327	193	20	size=1.630	size=1.630	PROPN
easat-5327	193	21	,	,	PUNCT
easat-5327	193	22	suggesting	suggest	VERB
easat-5327	193	23	that	that	SCONJ
easat-5327	193	24	a	a	DET
easat-5327	193	25	low	low	ADJ
easat-5327	193	26	multicollinearity	multicollinearity	NOUN
easat-5327	193	27	and	and	CCONJ
easat-5327	193	28	exists	exist	VERB
easat-5327	193	29	no	no	DET
easat-5327	193	30	multicollinearity	multicollinearity	NOUN
easat-5327	193	31	issue	issue	NOUN
easat-5327	193	32	and	and	CCONJ
easat-5327	193	33	the	the	DET
easat-5327	193	34	estimates	estimate	NOUN
easat-5327	193	35	of	of	ADP
easat-5327	193	36	the	the	DET
easat-5327	193	37	regression	regression	NOUN
easat-5327	193	38	coefficients	coefficient	NOUN
easat-5327	193	39	should	should	AUX
easat-5327	193	40	be	be	AUX
easat-5327	193	41	reliable	reliable	ADJ
easat-5327	194	1	[	[	X
easat-5327	194	2	67	67	NUM
easat-5327	194	3	]	]	PUNCT
easat-5327	194	4	.	.	PUNCT
easat-5327	195	1	766	766	NUM
easat-5327	195	2	edelweiss	edelweiss	PROPN
easat-5327	195	3	applied	apply	VERB
easat-5327	195	4	science	science	NOUN
easat-5327	195	5	and	and	CCONJ
easat-5327	195	6	technology	technology	NOUN
easat-5327	195	7	issn	issn	PROPN
easat-5327	195	8	:	:	PUNCT
easat-5327	195	9	2576	2576	NUM
easat-5327	195	10	-	-	SYM
easat-5327	195	11	8484	8484	NUM
easat-5327	195	12	vol	vol	NOUN
easat-5327	195	13	.	.	PROPN
easat-5327	196	1	9	9	NUM
easat-5327	196	2	,	,	PUNCT
easat-5327	196	3	no	no	INTJ
easat-5327	196	4	.	.	NOUN
easat-5327	197	1	3	3	NUM
easat-5327	197	2	:	:	PUNCT
easat-5327	197	3	760	760	NUM
easat-5327	197	4	-	-	SYM
easat-5327	197	5	775	775	NUM
easat-5327	197	6	,	,	PUNCT
easat-5327	197	7	2025	2025	NUM
easat-5327	197	8	doi	doi	NOUN
easat-5327	197	9	:	:	PUNCT
easat-5327	197	10	10.55214/25768484.v9i3.5327	10.55214/25768484.v9i3.5327	NOUN
easat-5327	197	11	©	©	PROPN
easat-5327	197	12	2025	2025	NUM
easat-5327	197	13	by	by	ADP
easat-5327	197	14	the	the	DET
easat-5327	197	15	authors	author	NOUN
easat-5327	197	16	;	;	PUNCT
easat-5327	197	17	licensee	licensee	PROPN
easat-5327	197	18	learning	learn	VERB
easat-5327	197	19	gate	gate	NOUN
easat-5327	197	20	table	table	NOUN
easat-5327	197	21	3	3	NUM
easat-5327	197	22	.	.	PUNCT
easat-5327	197	23	multi	multi	ADJ
easat-5327	197	24	-	-	ADJ
easat-5327	197	25	collinearity	collinearity	ADJ
easat-5327	197	26	test	test	NOUN
easat-5327	197	27	.	.	PUNCT
easat-5327	198	1	variable	variable	ADJ
easat-5327	198	2	vif	vif	NOUN
easat-5327	198	3	1	1	NUM
easat-5327	198	4	/	/	SYM
easat-5327	198	5	vif	vif	NOUN
easat-5327	198	6	size	size	NOUN
easat-5327	198	7	1.630	1.630	NUM
easat-5327	198	8	0.613	0.613	NUM
easat-5327	198	9	lev	lev	NOUN
easat-5327	198	10	1.450	1.450	NUM
easat-5327	198	11	0.690	0.690	NUM
easat-5327	198	12	lnsalary	lnsalary	ADJ
easat-5327	198	13	1.220	1.220	NUM
easat-5327	198	14	0.820	0.820	NUM
easat-5327	198	15	ocf	ocf	NOUN
easat-5327	198	16	1.100	1.100	NUM
easat-5327	198	17	0.910	0.910	NUM
easat-5327	198	18	soe	soe	PROPN
easat-5327	198	19	1.020	1.020	NUM
easat-5327	198	20	0.979	0.979	NUM
easat-5327	198	21	indr	indr	PROPN
easat-5327	198	22	1.010	1.010	NUM
easat-5327	198	23	0.991	0.991	NUM
easat-5327	198	24	roa	roa	NOUN
easat-5327	198	25	1	1	NUM
easat-5327	198	26	0.996	0.996	NUM
easat-5327	198	27	4.4	4.4	NUM
easat-5327	198	28	.	.	PUNCT
easat-5327	199	1	autocorrelation	autocorrelation	NOUN
easat-5327	199	2	autocorrelation	autocorrelation	NOUN
easat-5327	199	3	occurs	occur	VERB
easat-5327	199	4	when	when	SCONJ
easat-5327	199	5	error	error	NOUN
easat-5327	199	6	components	component	NOUN
easat-5327	199	7	are	be	AUX
easat-5327	199	8	correlated	correlate	VERB
easat-5327	199	9	over	over	ADP
easat-5327	199	10	time	time	NOUN
easat-5327	199	11	,	,	PUNCT
easat-5327	199	12	violating	violate	VERB
easat-5327	199	13	the	the	DET
easat-5327	199	14	regression	regression	NOUN
easat-5327	199	15	model	model	NOUN
easat-5327	199	16	's	's	PART
easat-5327	199	17	assumption	assumption	NOUN
easat-5327	199	18	of	of	ADP
easat-5327	199	19	uncorrelated	uncorrelated	ADJ
easat-5327	199	20	error	error	NOUN
easat-5327	199	21	terms	term	NOUN
easat-5327	199	22	.	.	PUNCT
easat-5327	200	1	the	the	DET
easat-5327	200	2	empirical	empirical	ADJ
easat-5327	200	3	analysis	analysis	NOUN
easat-5327	200	4	was	be	AUX
easat-5327	200	5	tested	test	VERB
easat-5327	200	6	using	use	VERB
easat-5327	200	7	the	the	DET
easat-5327	200	8	wooldridge	wooldridge	PROPN
easat-5327	200	9	test	test	NOUN
easat-5327	200	10	for	for	ADP
easat-5327	200	11	auto	auto	NOUN
easat-5327	200	12	correlation	correlation	NOUN
easat-5327	200	13	.	.	PUNCT
easat-5327	201	1	the	the	DET
easat-5327	201	2	p	p	NOUN
easat-5327	201	3	-	-	PUNCT
easat-5327	201	4	value	value	NOUN
easat-5327	201	5	was	be	AUX
easat-5327	201	6	significantly	significantly	ADV
easat-5327	201	7	below	below	ADP
easat-5327	201	8	0.05	0.05	NUM
easat-5327	201	9	from	from	ADP
easat-5327	201	10	table	table	NOUN
easat-5327	201	11	5	5	NUM
easat-5327	201	12	,	,	PUNCT
easat-5327	201	13	indicating	indicate	VERB
easat-5327	201	14	strong	strong	ADJ
easat-5327	201	15	evidence	evidence	NOUN
easat-5327	201	16	of	of	ADP
easat-5327	201	17	auto	auto	NOUN
easat-5327	201	18	correlation	correlation	NOUN
easat-5327	201	19	.	.	PUNCT
easat-5327	202	1	table	table	NOUN
easat-5327	202	2	5	5	NUM
easat-5327	202	3	.	.	PUNCT
easat-5327	202	4	wooldridge	wooldridge	PROPN
easat-5327	202	5	test	test	PROPN
easat-5327	202	6	for	for	ADP
easat-5327	202	7	autocorrelation	autocorrelation	NOUN
easat-5327	202	8	atp	atp	PROPN
easat-5327	202	9	f	f	PROPN
easat-5327	202	10	(	(	PUNCT
easat-5327	202	11	1	1	NUM
easat-5327	202	12	,	,	PUNCT
easat-5327	202	13	1339	1339	NUM
easat-5327	202	14	)	)	PUNCT
easat-5327	202	15	16.686	16.686	NUM
easat-5327	202	16	prob	prob	NOUN
easat-5327	202	17	>	>	X
easat-5327	202	18	f	f	PROPN
easat-5327	202	19	0.0000	0.0000	NUM
easat-5327	202	20	note	note	NOUN
easat-5327	202	21	:	:	PUNCT
easat-5327	202	22	h0	h0	NOUN
easat-5327	202	23	:	:	PUNCT
easat-5327	202	24	no	no	DET
easat-5327	202	25	first	first	ADJ
easat-5327	202	26	order	order	NOUN
easat-5327	202	27	autocorrelation	autocorrelation	NOUN
easat-5327	202	28	.	.	PUNCT
easat-5327	203	1	4.5	4.5	NUM
easat-5327	203	2	.	.	PUNCT
easat-5327	203	3	selection	selection	NOUN
easat-5327	203	4	between	between	ADP
easat-5327	203	5	pooled	pool	VERB
easat-5327	203	6	ols	ol	NOUN
easat-5327	203	7	regression	regression	NOUN
easat-5327	203	8	and	and	CCONJ
easat-5327	203	9	random	random	ADJ
easat-5327	203	10	effect	effect	NOUN
easat-5327	203	11	the	the	DET
easat-5327	203	12	breusch	breusch	NOUN
easat-5327	203	13	and	and	CCONJ
easat-5327	203	14	pagan	pagan	VERB
easat-5327	203	15	lagrangian	lagrangian	ADJ
easat-5327	203	16	multiplier	multipli	ADJ
easat-5327	203	17	test	test	NOUN
easat-5327	203	18	for	for	ADP
easat-5327	203	19	random	random	ADJ
easat-5327	203	20	effects	effect	NOUN
easat-5327	203	21	is	be	AUX
easat-5327	203	22	used	use	VERB
easat-5327	203	23	to	to	PART
easat-5327	203	24	determine	determine	VERB
easat-5327	203	25	whether	whether	SCONJ
easat-5327	203	26	to	to	PART
easat-5327	203	27	apply	apply	VERB
easat-5327	203	28	the	the	DET
easat-5327	203	29	random	random	ADJ
easat-5327	203	30	effects	effect	NOUN
easat-5327	203	31	model	model	NOUN
easat-5327	203	32	or	or	CCONJ
easat-5327	203	33	the	the	DET
easat-5327	203	34	ols	ol	NOUN
easat-5327	203	35	regression	regression	NOUN
easat-5327	203	36	.	.	PUNCT
easat-5327	204	1	the	the	DET
easat-5327	204	2	null	null	ADJ
easat-5327	204	3	hypothesis	hypothesis	NOUN
easat-5327	204	4	suggests	suggest	VERB
easat-5327	204	5	that	that	SCONJ
easat-5327	204	6	there	there	PRON
easat-5327	204	7	is	be	VERB
easat-5327	204	8	no	no	DET
easat-5327	204	9	significant	significant	ADJ
easat-5327	204	10	variance	variance	NOUN
easat-5327	204	11	.	.	PUNCT
easat-5327	205	1	if	if	SCONJ
easat-5327	205	2	the	the	DET
easat-5327	205	3	test	test	NOUN
easat-5327	205	4	yields	yield	VERB
easat-5327	205	5	an	an	DET
easat-5327	205	6	insignificant	insignificant	ADJ
easat-5327	205	7	result	result	NOUN
easat-5327	205	8	,	,	PUNCT
easat-5327	205	9	the	the	DET
easat-5327	205	10	null	null	ADJ
easat-5327	205	11	hypothesis	hypothesis	NOUN
easat-5327	205	12	is	be	AUX
easat-5327	205	13	accepted	accept	VERB
easat-5327	205	14	,	,	PUNCT
easat-5327	205	15	demonstrating	demonstrate	VERB
easat-5327	205	16	that	that	SCONJ
easat-5327	205	17	the	the	DET
easat-5327	205	18	pooled	pool	VERB
easat-5327	205	19	ols	ols	PROPN
easat-5327	205	20	regression	regression	NOUN
easat-5327	205	21	is	be	AUX
easat-5327	205	22	appropriate	appropriate	ADJ
easat-5327	205	23	.	.	PUNCT
easat-5327	206	1	a	a	DET
easat-5327	206	2	p	p	NOUN
easat-5327	206	3	-	-	PUNCT
easat-5327	206	4	value	value	NOUN
easat-5327	206	5	is	be	AUX
easat-5327	206	6	below	below	ADP
easat-5327	206	7	0.05	0.05	NUM
easat-5327	206	8	that	that	PRON
easat-5327	206	9	shows	show	VERB
easat-5327	206	10	the	the	DET
easat-5327	206	11	rejection	rejection	NOUN
easat-5327	206	12	of	of	ADP
easat-5327	206	13	the	the	DET
easat-5327	206	14	null	null	ADJ
easat-5327	206	15	hypothesis	hypothesis	NOUN
easat-5327	206	16	and	and	CCONJ
easat-5327	206	17	show	show	VERB
easat-5327	206	18	the	the	DET
easat-5327	206	19	presence	presence	NOUN
easat-5327	206	20	of	of	ADP
easat-5327	206	21	significant	significant	ADJ
easat-5327	206	22	variance	variance	NOUN
easat-5327	206	23	and	and	CCONJ
easat-5327	206	24	correlations	correlation	NOUN
easat-5327	206	25	,	,	PUNCT
easat-5327	206	26	which	which	PRON
easat-5327	206	27	justifies	justify	VERB
easat-5327	206	28	the	the	DET
easat-5327	206	29	use	use	NOUN
easat-5327	206	30	of	of	ADP
easat-5327	206	31	the	the	DET
easat-5327	206	32	random	random	ADJ
easat-5327	206	33	effects	effect	NOUN
easat-5327	206	34	model	model	NOUN
easat-5327	206	35	.	.	PUNCT
easat-5327	207	1	table	table	NOUN
easat-5327	207	2	6	6	NUM
easat-5327	207	3	.	.	PUNCT
easat-5327	208	1	breusch	breusch	PROPN
easat-5327	208	2	and	and	CCONJ
easat-5327	208	3	pagan	pagan	VERB
easat-5327	208	4	langrangian	langrangian	PROPN
easat-5327	208	5	multiplier	multipli	ADJ
easat-5327	208	6	test	test	NOUN
easat-5327	208	7	chibar²(01	chibar²(01	NOUN
easat-5327	208	8	)	)	PUNCT
easat-5327	208	9	700.42	700.42	NUM
easat-5327	208	10	prob	prob	NOUN
easat-5327	208	11	>	>	X
easat-5327	208	12	chibar	chibar	NOUN
easat-5327	208	13	0.000	0.000	NUM
easat-5327	208	14	4.6	4.6	NUM
easat-5327	208	15	.	.	PUNCT
easat-5327	209	1	selection	selection	NOUN
easat-5327	209	2	between	between	ADP
easat-5327	209	3	fixed	fix	VERB
easat-5327	209	4	effect	effect	NOUN
easat-5327	209	5	and	and	CCONJ
easat-5327	209	6	random	random	ADJ
easat-5327	209	7	effects	effect	NOUN
easat-5327	209	8	the	the	DET
easat-5327	209	9	hausman	hausman	PROPN
easat-5327	209	10	test	test	NOUN
easat-5327	209	11	results	result	NOUN
easat-5327	209	12	assist	assist	VERB
easat-5327	209	13	in	in	ADP
easat-5327	209	14	selecting	selecting	NOUN
easat-5327	209	15	between	between	ADP
easat-5327	209	16	fixed	fix	VERB
easat-5327	209	17	effects	effect	NOUN
easat-5327	209	18	and	and	CCONJ
easat-5327	209	19	random	random	ADJ
easat-5327	209	20	effects	effect	NOUN
easat-5327	209	21	models	model	NOUN
easat-5327	209	22	in	in	ADP
easat-5327	209	23	panel	panel	NOUN
easat-5327	209	24	data	datum	NOUN
easat-5327	209	25	analysis	analysis	NOUN
easat-5327	209	26	.	.	PUNCT
easat-5327	210	1	rejection	rejection	NOUN
easat-5327	210	2	of	of	ADP
easat-5327	210	3	the	the	DET
easat-5327	210	4	null	null	ADJ
easat-5327	210	5	hypothesis	hypothesis	NOUN
easat-5327	210	6	indicates	indicate	VERB
easat-5327	210	7	that	that	SCONJ
easat-5327	210	8	the	the	DET
easat-5327	210	9	fixed	fix	VERB
easat-5327	210	10	effects	effect	NOUN
easat-5327	210	11	model	model	NOUN
easat-5327	210	12	is	be	AUX
easat-5327	210	13	more	more	ADV
easat-5327	210	14	suitable	suitable	ADJ
easat-5327	210	15	.	.	PUNCT
easat-5327	211	1	a	a	DET
easat-5327	211	2	p	p	NOUN
easat-5327	211	3	-	-	PUNCT
easat-5327	211	4	value	value	NOUN
easat-5327	211	5	lower	low	ADJ
easat-5327	211	6	than	than	ADP
easat-5327	211	7	0.05	0.05	NUM
easat-5327	211	8	suggests	suggest	VERB
easat-5327	211	9	that	that	SCONJ
easat-5327	211	10	there	there	PRON
easat-5327	211	11	are	be	VERB
easat-5327	211	12	correlations	correlation	NOUN
easat-5327	211	13	between	between	ADP
easat-5327	211	14	individual	individual	ADJ
easat-5327	211	15	effects	effect	NOUN
easat-5327	211	16	and	and	CCONJ
easat-5327	211	17	explanatory	explanatory	ADJ
easat-5327	211	18	variables	variable	NOUN
easat-5327	211	19	,	,	PUNCT
easat-5327	211	20	making	make	VERB
easat-5327	211	21	the	the	DET
easat-5327	211	22	random	random	ADJ
easat-5327	211	23	effects	effect	NOUN
easat-5327	211	24	model	model	NOUN
easat-5327	211	25	inconsistent	inconsistent	NOUN
easat-5327	211	26	.	.	PUNCT
easat-5327	212	1	therefore	therefore	ADV
easat-5327	212	2	,	,	PUNCT
easat-5327	212	3	the	the	DET
easat-5327	212	4	hausman	hausman	PROPN
easat-5327	212	5	test	test	NOUN
easat-5327	212	6	strongly	strongly	ADV
easat-5327	212	7	recommends	recommend	VERB
easat-5327	212	8	the	the	DET
easat-5327	212	9	use	use	NOUN
easat-5327	212	10	of	of	ADP
easat-5327	212	11	the	the	DET
easat-5327	212	12	fixed	fix	VERB
easat-5327	212	13	effects	effect	NOUN
easat-5327	212	14	model	model	NOUN
easat-5327	212	15	for	for	ADP
easat-5327	212	16	this	this	DET
easat-5327	212	17	data	datum	NOUN
easat-5327	212	18	set	set	VERB
easat-5327	212	19	.	.	PUNCT
easat-5327	213	1	table	table	NOUN
easat-5327	213	2	7	7	NUM
easat-5327	213	3	.	.	PUNCT
easat-5327	214	1	results	result	NOUN
easat-5327	214	2	of	of	ADP
easat-5327	214	3	hausman	hausman	PROPN
easat-5327	214	4	specification	specification	NOUN
easat-5327	214	5	test	test	NOUN
easat-5327	214	6	chi²(7	chi²(7	PROPN
easat-5327	214	7	)	)	PUNCT
easat-5327	214	8	214.75	214.75	NUM
easat-5327	214	9	prob	prob	NOUN
easat-5327	214	10	>	>	PUNCT
easat-5327	214	11	chi²	chi²	PROPN
easat-5327	214	12	0.000	0.000	NUM
easat-5327	214	13	4.7	4.7	NUM
easat-5327	214	14	.	.	PUNCT
easat-5327	215	1	regression	regression	NOUN
easat-5327	215	2	results	result	NOUN
easat-5327	215	3	according	accord	VERB
easat-5327	215	4	to	to	ADP
easat-5327	215	5	table	table	NOUN
easat-5327	215	6	8a	8a	NUM
easat-5327	215	7	,	,	PUNCT
easat-5327	215	8	the	the	DET
easat-5327	215	9	regression	regression	NOUN
easat-5327	215	10	analysis	analysis	NOUN
easat-5327	215	11	results	result	NOUN
easat-5327	215	12	for	for	ADP
easat-5327	215	13	the	the	DET
easat-5327	215	14	effect	effect	NOUN
easat-5327	215	15	of	of	ADP
easat-5327	215	16	ceo	ceo	NOUN
easat-5327	215	17	compensation	compensation	NOUN
easat-5327	215	18	and	and	CCONJ
easat-5327	215	19	other	other	ADJ
easat-5327	215	20	variables	variable	NOUN
easat-5327	215	21	on	on	ADP
easat-5327	215	22	atp	atp	PROPN
easat-5327	215	23	are	be	AUX
easat-5327	215	24	presented	present	VERB
easat-5327	215	25	in	in	ADP
easat-5327	215	26	two	two	NUM
easat-5327	215	27	-	-	PUNCT
easat-5327	215	28	steps	step	NOUN
easat-5327	215	29	models	model	NOUN
easat-5327	215	30	(	(	PUNCT
easat-5327	215	31	1	1	NUM
easat-5327	215	32	,	,	PUNCT
easat-5327	215	33	without	without	ADP
easat-5327	215	34	years	year	NOUN
easat-5327	215	35	and	and	CCONJ
easat-5327	215	36	industry	industry	NOUN
easat-5327	215	37	controlled	control	VERB
easat-5327	215	38	and	and	CCONJ
easat-5327	215	39	2	2	NUM
easat-5327	215	40	,	,	PUNCT
easat-5327	215	41	767	767	NUM
easat-5327	215	42	edelweiss	edelweiss	PROPN
easat-5327	215	43	applied	apply	VERB
easat-5327	215	44	science	science	NOUN
easat-5327	215	45	and	and	CCONJ
easat-5327	215	46	technology	technology	NOUN
easat-5327	215	47	issn	issn	PROPN
easat-5327	215	48	:	:	PUNCT
easat-5327	215	49	2576	2576	NUM
easat-5327	215	50	-	-	SYM
easat-5327	215	51	8484	8484	NUM
easat-5327	215	52	vol	vol	NOUN
easat-5327	215	53	.	.	PROPN
easat-5327	216	1	9	9	NUM
easat-5327	216	2	,	,	PUNCT
easat-5327	216	3	no	no	INTJ
easat-5327	216	4	.	.	NOUN
easat-5327	217	1	3	3	NUM
easat-5327	217	2	:	:	PUNCT
easat-5327	217	3	760	760	NUM
easat-5327	217	4	-	-	SYM
easat-5327	217	5	775	775	NUM
easat-5327	217	6	,	,	PUNCT
easat-5327	217	7	2025	2025	NUM
easat-5327	217	8	doi	doi	NOUN
easat-5327	217	9	:	:	PUNCT
easat-5327	217	10	10.55214/25768484.v9i3.5327	10.55214/25768484.v9i3.5327	NOUN
easat-5327	217	11	©	©	PROPN
easat-5327	217	12	2025	2025	NUM
easat-5327	217	13	by	by	ADP
easat-5327	217	14	the	the	DET
easat-5327	217	15	authors	author	NOUN
easat-5327	217	16	;	;	PUNCT
easat-5327	217	17	licensee	licensee	PROPN
easat-5327	217	18	learning	learning	NOUN
easat-5327	217	19	gate	gate	NOUN
easat-5327	217	20	with	with	ADP
easat-5327	217	21	years	year	NOUN
easat-5327	217	22	and	and	CCONJ
easat-5327	217	23	industry	industry	NOUN
easat-5327	217	24	controlled	control	VERB
easat-5327	217	25	)	)	PUNCT
easat-5327	217	26	.	.	PUNCT
easat-5327	218	1	across	across	ADP
easat-5327	218	2	the	the	DET
easat-5327	218	3	two	two	NUM
easat-5327	218	4	models	model	NOUN
easat-5327	218	5	,	,	PUNCT
easat-5327	218	6	the	the	DET
easat-5327	218	7	logarithm	logarithm	NOUN
easat-5327	218	8	of	of	ADP
easat-5327	218	9	ceo	ceo	NOUN
easat-5327	218	10	compensation	compensation	NOUN
easat-5327	218	11	,	,	PUNCT
easat-5327	218	12	lnsalary	lnsalary	NOUN
easat-5327	218	13	shows	show	VERB
easat-5327	218	14	a	a	DET
easat-5327	218	15	significant	significant	ADJ
easat-5327	218	16	positive	positive	ADJ
easat-5327	218	17	effect	effect	NOUN
easat-5327	218	18	on	on	ADP
easat-5327	218	19	atp	atp	PROPN
easat-5327	218	20	,	,	PUNCT
easat-5327	218	21	indicating	indicate	VERB
easat-5327	218	22	that	that	SCONJ
easat-5327	218	23	higher	high	ADJ
easat-5327	218	24	ceo	ceo	NOUN
easat-5327	218	25	compensation	compensation	NOUN
easat-5327	218	26	is	be	AUX
easat-5327	218	27	related	relate	VERB
easat-5327	218	28	to	to	ADP
easat-5327	218	29	the	the	DET
easat-5327	218	30	increasing	increase	VERB
easat-5327	218	31	level	level	NOUN
easat-5327	218	32	of	of	ADP
easat-5327	218	33	tax	tax	NOUN
easat-5327	218	34	aggressiveness	aggressiveness	NOUN
easat-5327	218	35	.	.	PUNCT
easat-5327	219	1	leverage	leverage	NOUN
easat-5327	219	2	consistently	consistently	ADV
easat-5327	219	3	exhibits	exhibit	VERB
easat-5327	219	4	a	a	DET
easat-5327	219	5	significant	significant	ADJ
easat-5327	219	6	negative	negative	ADJ
easat-5327	219	7	effect	effect	NOUN
easat-5327	219	8	on	on	ADP
easat-5327	219	9	atp	atp	PROPN
easat-5327	219	10	,	,	PUNCT
easat-5327	219	11	suggesting	suggest	VERB
easat-5327	219	12	that	that	SCONJ
easat-5327	219	13	firms	firm	NOUN
easat-5327	219	14	with	with	ADP
easat-5327	219	15	higher	high	ADJ
easat-5327	219	16	leverage	leverage	NOUN
easat-5327	219	17	tend	tend	VERB
easat-5327	219	18	to	to	PART
easat-5327	219	19	have	have	VERB
easat-5327	219	20	lower	low	ADJ
easat-5327	219	21	degree	degree	NOUN
easat-5327	219	22	of	of	ADP
easat-5327	219	23	atp	atp	PROPN
easat-5327	219	24	.	.	PUNCT
easat-5327	220	1	operating	operate	VERB
easat-5327	220	2	cash	cash	NOUN
easat-5327	220	3	flow	flow	NOUN
easat-5327	220	4	(	(	PUNCT
easat-5327	220	5	ocf	ocf	PROPN
easat-5327	220	6	)	)	PUNCT
easat-5327	220	7	also	also	ADV
easat-5327	220	8	positively	positively	ADV
easat-5327	220	9	affect	affect	VERB
easat-5327	220	10	atp	atp	PROPN
easat-5327	220	11	,	,	PUNCT
easat-5327	220	12	implying	imply	VERB
easat-5327	220	13	that	that	SCONJ
easat-5327	220	14	firms	firm	NOUN
easat-5327	220	15	with	with	ADP
easat-5327	220	16	more	more	ADJ
easat-5327	220	17	cash	cash	NOUN
easat-5327	220	18	holdings	holding	NOUN
easat-5327	220	19	have	have	VERB
easat-5327	220	20	higher	high	ADJ
easat-5327	220	21	level	level	NOUN
easat-5327	220	22	of	of	ADP
easat-5327	220	23	tax	tax	NOUN
easat-5327	220	24	aggressiveness	aggressiveness	NOUN
easat-5327	220	25	.	.	PUNCT
easat-5327	221	1	the	the	DET
easat-5327	221	2	soe	soe	PROPN
easat-5327	221	3	is	be	AUX
easat-5327	221	4	positively	positively	ADV
easat-5327	221	5	associated	associate	VERB
easat-5327	221	6	with	with	ADP
easat-5327	221	7	atp	atp	PROPN
easat-5327	221	8	,	,	PUNCT
easat-5327	221	9	indicating	indicate	VERB
easat-5327	221	10	that	that	SCONJ
easat-5327	221	11	soes	soe	NOUN
easat-5327	221	12	tend	tend	VERB
easat-5327	221	13	to	to	PART
easat-5327	221	14	have	have	VERB
easat-5327	221	15	a	a	DET
easat-5327	221	16	higher	high	ADJ
easat-5327	221	17	degree	degree	NOUN
easat-5327	221	18	of	of	ADP
easat-5327	221	19	atp	atp	PROPN
easat-5327	221	20	.	.	PUNCT
easat-5327	222	1	independent	independent	ADJ
easat-5327	222	2	directors	director	NOUN
easat-5327	222	3	proportions	proportion	NOUN
easat-5327	222	4	and	and	CCONJ
easat-5327	222	5	return	return	VERB
easat-5327	222	6	on	on	ADP
easat-5327	222	7	assets	asset	NOUN
easat-5327	222	8	are	be	AUX
easat-5327	222	9	not	not	PART
easat-5327	222	10	statistically	statistically	ADV
easat-5327	222	11	significant	significant	ADJ
easat-5327	222	12	.	.	PUNCT
easat-5327	223	1	year	year	NOUN
easat-5327	223	2	and	and	CCONJ
easat-5327	223	3	industry	industry	NOUN
easat-5327	223	4	controls	control	NOUN
easat-5327	223	5	in	in	ADP
easat-5327	223	6	model	model	NOUN
easat-5327	223	7	(	(	PUNCT
easat-5327	223	8	2	2	NUM
easat-5327	223	9	)	)	PUNCT
easat-5327	223	10	increase	increase	VERB
easat-5327	223	11	the	the	DET
easat-5327	223	12	explanatory	explanatory	ADJ
easat-5327	223	13	power	power	NOUN
easat-5327	223	14	of	of	ADP
easat-5327	223	15	the	the	DET
easat-5327	223	16	model	model	NOUN
easat-5327	223	17	,	,	PUNCT
easat-5327	223	18	as	as	SCONJ
easat-5327	223	19	reflected	reflect	VERB
easat-5327	223	20	by	by	ADP
easat-5327	223	21	the	the	DET
easat-5327	223	22	highest	high	ADJ
easat-5327	223	23	r²	r²	NOUN
easat-5327	223	24	value	value	NOUN
easat-5327	223	25	(	(	PUNCT
easat-5327	223	26	0.084	0.084	NUM
easat-5327	223	27	)	)	PUNCT
easat-5327	223	28	.	.	PUNCT
easat-5327	224	1	the	the	DET
easat-5327	224	2	f	f	PROPN
easat-5327	224	3	-	-	PUNCT
easat-5327	224	4	statistics	statistic	NOUN
easat-5327	224	5	indicate	indicate	VERB
easat-5327	224	6	overall	overall	ADJ
easat-5327	224	7	model	model	NOUN
easat-5327	224	8	significance	significance	NOUN
easat-5327	224	9	.	.	PUNCT
easat-5327	225	1	table	table	NOUN
easat-5327	225	2	8	8	NUM
easat-5327	225	3	.	.	PUNCT
easat-5327	226	1	regression	regression	NOUN
easat-5327	226	2	for	for	ADP
easat-5327	226	3	ceo	ceo	NOUN
easat-5327	226	4	compensation	compensation	NOUN
easat-5327	226	5	and	and	CCONJ
easat-5327	226	6	atp	atp	PROPN
easat-5327	226	7	btd	btd	PROPN
easat-5327	226	8	btd	btd	PROPN
easat-5327	226	9	lnsalary	lnsalary	VERB
easat-5327	226	10	0.006	0.006	NUM
easat-5327	226	11	*	*	PUNCT
easat-5327	226	12	*	*	PUNCT
easat-5327	226	13	*	*	PUNCT
easat-5327	226	14	0.006	0.006	NUM
easat-5327	226	15	*	*	PUNCT
easat-5327	226	16	*	*	PUNCT
easat-5327	226	17	*	*	PUNCT
easat-5327	226	18	(	(	PUNCT
easat-5327	226	19	4.591	4.591	NUM
easat-5327	226	20	)	)	PUNCT
easat-5327	226	21	(	(	PUNCT
easat-5327	226	22	4.248	4.248	NUM
easat-5327	226	23	)	)	PUNCT
easat-5327	226	24	lev	lev	NOUN
easat-5327	226	25	-0.145	-0.145	PROPN
easat-5327	226	26	*	*	PUNCT
easat-5327	226	27	*	*	PUNCT
easat-5327	226	28	*	*	PUNCT
easat-5327	226	29	-0.146	-0.146	PUNCT
easat-5327	226	30	*	*	PUNCT
easat-5327	226	31	*	*	PUNCT
easat-5327	226	32	*	*	PUNCT
easat-5327	226	33	(	(	PUNCT
easat-5327	226	34	-19.087	-19.087	NUM
easat-5327	226	35	)	)	PUNCT
easat-5327	226	36	(	(	PUNCT
easat-5327	226	37	-18.776	-18.776	NOUN
easat-5327	226	38	)	)	PUNCT
easat-5327	226	39	idr	idr	PROPN
easat-5327	226	40	-0.000	-0.000	NUM
easat-5327	226	41	-0.000	-0.000	PROPN
easat-5327	226	42	(	(	PUNCT
easat-5327	226	43	-0.109	-0.109	NUM
easat-5327	226	44	)	)	PUNCT
easat-5327	226	45	(	(	PUNCT
easat-5327	226	46	-0.091	-0.091	NUM
easat-5327	226	47	)	)	PUNCT
easat-5327	226	48	roa	roa	NOUN
easat-5327	226	49	0.007	0.007	NUM
easat-5327	226	50	0.007	0.007	NUM
easat-5327	226	51	(	(	PUNCT
easat-5327	226	52	1.122	1.122	NUM
easat-5327	226	53	)	)	PUNCT
easat-5327	226	54	(	(	PUNCT
easat-5327	226	55	1.034	1.034	NUM
easat-5327	226	56	)	)	PUNCT
easat-5327	226	57	ocf	ocf	NOUN
easat-5327	226	58	0.088	0.088	NUM
easat-5327	226	59	*	*	PUNCT
easat-5327	226	60	*	*	PUNCT
easat-5327	226	61	*	*	PUNCT
easat-5327	226	62	0.089	0.089	NUM
easat-5327	226	63	*	*	PUNCT
easat-5327	226	64	*	*	PUNCT
easat-5327	227	1	*	*	PUNCT
easat-5327	228	1	(	(	PUNCT
easat-5327	228	2	9.041	9.041	NUM
easat-5327	228	3	)	)	PUNCT
easat-5327	228	4	(	(	PUNCT
easat-5327	228	5	9.043	9.043	NUM
easat-5327	228	6	)	)	PUNCT
easat-5327	228	7	soe	soe	PROPN
easat-5327	228	8	0.005	0.005	NUM
easat-5327	228	9	*	*	NOUN
easat-5327	228	10	*	*	NOUN
easat-5327	229	1	0.005	0.005	NUM
easat-5327	229	2	*	*	PUNCT
easat-5327	229	3	*	*	PUNCT
easat-5327	229	4	(	(	PUNCT
easat-5327	229	5	2.529	2.529	NUM
easat-5327	229	6	)	)	PUNCT
easat-5327	229	7	(	(	PUNCT
easat-5327	229	8	2.433	2.433	NUM
easat-5327	229	9	)	)	PUNCT
easat-5327	229	10	year	year	NOUN
easat-5327	230	1	no	no	INTJ
easat-5327	230	2	yes	yes	INTJ
easat-5327	230	3	industry	industry	NOUN
easat-5327	231	1	no	no	INTJ
easat-5327	231	2	yes	yes	INTJ
easat-5327	231	3	n	n	CCONJ
easat-5327	231	4	8040	8040	NUM
easat-5327	231	5	8040	8040	NUM
easat-5327	231	6	r2	r2	PROPN
easat-5327	231	7	0.068	0.068	NUM
easat-5327	231	8	0.084	0.084	NUM
easat-5327	231	9	f	f	PROPN
easat-5327	231	10	81.595	81.595	NUM
easat-5327	231	11	20.310	20.310	NUM
easat-5327	231	12	4.8	4.8	NUM
easat-5327	231	13	moderating	moderate	VERB
easat-5327	231	14	effect	effect	NOUN
easat-5327	231	15	regression	regression	VERB
easat-5327	231	16	the	the	DET
easat-5327	231	17	regression	regression	NOUN
easat-5327	231	18	results	result	NOUN
easat-5327	231	19	reveal	reveal	VERB
easat-5327	231	20	the	the	DET
easat-5327	231	21	effects	effect	NOUN
easat-5327	231	22	of	of	ADP
easat-5327	231	23	ceo	ceo	NOUN
easat-5327	231	24	compensation	compensation	NOUN
easat-5327	231	25	with	with	ADP
easat-5327	231	26	the	the	DET
easat-5327	231	27	firm	firm	ADJ
easat-5327	231	28	size	size	NOUN
easat-5327	231	29	’s	’s	PART
easat-5327	231	30	moderation	moderation	NOUN
easat-5327	231	31	on	on	ADP
easat-5327	231	32	atp	atp	PROPN
easat-5327	231	33	across	across	ADP
easat-5327	231	34	different	different	ADJ
easat-5327	231	35	sub	sub	NOUN
easat-5327	231	36	-	-	NOUN
easat-5327	231	37	samples	sample	NOUN
easat-5327	231	38	.	.	PUNCT
easat-5327	232	1	in	in	ADP
easat-5327	232	2	the	the	DET
easat-5327	232	3	overall	overall	ADJ
easat-5327	232	4	model	model	NOUN
easat-5327	232	5	(	(	PUNCT
easat-5327	232	6	1	1	NUM
easat-5327	232	7	)	)	PUNCT
easat-5327	232	8	,	,	PUNCT
easat-5327	232	9	ceo	ceo	NOUN
easat-5327	232	10	compensation	compensation	NOUN
easat-5327	232	11	positively	positively	ADV
easat-5327	232	12	affect	affect	VERB
easat-5327	232	13	atp	atp	PROPN
easat-5327	232	14	,	,	PUNCT
easat-5327	232	15	and	and	CCONJ
easat-5327	232	16	firm	firm	ADJ
easat-5327	232	17	size	size	NOUN
easat-5327	232	18	also	also	ADV
easat-5327	232	19	demonstrates	demonstrate	VERB
easat-5327	232	20	a	a	DET
easat-5327	232	21	strong	strong	ADJ
easat-5327	232	22	positive	positive	ADJ
easat-5327	232	23	effect	effect	NOUN
easat-5327	232	24	.	.	PUNCT
easat-5327	233	1	however	however	ADV
easat-5327	233	2	,	,	PUNCT
easat-5327	233	3	the	the	DET
easat-5327	233	4	intersection	intersection	NOUN
easat-5327	233	5	between	between	ADP
easat-5327	233	6	ceo	ceo	NOUN
easat-5327	233	7	compensation	compensation	NOUN
easat-5327	233	8	and	and	CCONJ
easat-5327	233	9	firm	firm	ADJ
easat-5327	233	10	size	size	NOUN
easat-5327	233	11	(	(	PUNCT
easat-5327	233	12	lnsalary*size	lnsalary*size	NOUN
easat-5327	233	13	)	)	PUNCT
easat-5327	233	14	is	be	AUX
easat-5327	233	15	negatively	negatively	ADV
easat-5327	233	16	significant	significant	ADJ
easat-5327	233	17	(	(	PUNCT
easat-5327	233	18	p	p	X
easat-5327	233	19	<	<	X
easat-5327	233	20	0.01	0.01	NUM
easat-5327	233	21	)	)	PUNCT
easat-5327	233	22	,	,	PUNCT
easat-5327	233	23	suggesting	suggest	VERB
easat-5327	233	24	a	a	DET
easat-5327	233	25	moderating	moderate	VERB
easat-5327	233	26	effect	effect	NOUN
easat-5327	233	27	,	,	PUNCT
easat-5327	233	28	where	where	SCONJ
easat-5327	233	29	the	the	DET
easat-5327	233	30	relationship	relationship	NOUN
easat-5327	233	31	between	between	ADP
easat-5327	233	32	ceo	ceo	NOUN
easat-5327	233	33	compensation	compensation	NOUN
easat-5327	233	34	and	and	CCONJ
easat-5327	233	35	atp	atp	NOUN
easat-5327	233	36	diminishes	diminish	VERB
easat-5327	233	37	as	as	ADP
easat-5327	233	38	firm	firm	ADJ
easat-5327	233	39	size	size	NOUN
easat-5327	233	40	increases	increase	NOUN
easat-5327	233	41	.	.	PUNCT
easat-5327	234	1	768	768	NUM
easat-5327	234	2	edelweiss	edelweiss	PROPN
easat-5327	234	3	applied	apply	VERB
easat-5327	234	4	science	science	NOUN
easat-5327	234	5	and	and	CCONJ
easat-5327	234	6	technology	technology	NOUN
easat-5327	234	7	issn	issn	PROPN
easat-5327	234	8	:	:	PUNCT
easat-5327	234	9	2576	2576	NUM
easat-5327	234	10	-	-	SYM
easat-5327	234	11	8484	8484	NUM
easat-5327	234	12	vol	vol	NOUN
easat-5327	234	13	.	.	PROPN
easat-5327	235	1	9	9	NUM
easat-5327	235	2	,	,	PUNCT
easat-5327	235	3	no	no	INTJ
easat-5327	235	4	.	.	NOUN
easat-5327	236	1	3	3	NUM
easat-5327	236	2	:	:	PUNCT
easat-5327	236	3	760	760	NUM
easat-5327	236	4	-	-	SYM
easat-5327	236	5	775	775	NUM
easat-5327	236	6	,	,	PUNCT
easat-5327	236	7	2025	2025	NUM
easat-5327	236	8	doi	doi	NOUN
easat-5327	236	9	:	:	PUNCT
easat-5327	236	10	10.55214/25768484.v9i3.5327	10.55214/25768484.v9i3.5327	NOUN
easat-5327	236	11	©	©	PROPN
easat-5327	236	12	2025	2025	NUM
easat-5327	236	13	by	by	ADP
easat-5327	236	14	the	the	DET
easat-5327	236	15	authors	author	NOUN
easat-5327	236	16	;	;	PUNCT
easat-5327	236	17	licensee	licensee	PROPN
easat-5327	236	18	learning	learn	VERB
easat-5327	236	19	gate	gate	NOUN
easat-5327	236	20	table	table	NOUN
easat-5327	236	21	9	9	NUM
easat-5327	236	22	.	.	PUNCT
easat-5327	237	1	regression	regression	NOUN
easat-5327	237	2	for	for	ADP
easat-5327	237	3	ceo	ceo	NOUN
easat-5327	237	4	compensation	compensation	NOUN
easat-5327	237	5	and	and	CCONJ
easat-5327	237	6	atp	atp	PROPN
easat-5327	237	7	btd	btd	PROPN
easat-5327	237	8	lnsalary	lnsalary	VERB
easat-5327	237	9	0.004	0.004	NUM
easat-5327	237	10	*	*	PUNCT
easat-5327	237	11	*	*	PUNCT
easat-5327	237	12	*	*	PUNCT
easat-5327	237	13	(	(	PUNCT
easat-5327	237	14	3.036	3.036	NUM
easat-5327	237	15	)	)	PUNCT
easat-5327	237	16	size	size	NOUN
easat-5327	237	17	0.036	0.036	NUM
easat-5327	237	18	*	*	PUNCT
easat-5327	237	19	*	*	PUNCT
easat-5327	237	20	*	*	PUNCT
easat-5327	237	21	(	(	PUNCT
easat-5327	237	22	15.400	15.400	NUM
easat-5327	237	23	)	)	PUNCT
easat-5327	237	24	lnsalary*size	lnsalary*size	VERB
easat-5327	237	25	-0.004	-0.004	PUNCT
easat-5327	237	26	*	*	PUNCT
easat-5327	237	27	*	*	PUNCT
easat-5327	237	28	*	*	PUNCT
easat-5327	237	29	(	(	PUNCT
easat-5327	237	30	-4.142	-4.142	NOUN
easat-5327	237	31	)	)	PUNCT
easat-5327	237	32	lev	lev	NOUN
easat-5327	237	33	-0.177	-0.177	PUNCT
easat-5327	237	34	*	*	PUNCT
easat-5327	237	35	*	*	PUNCT
easat-5327	237	36	*	*	PUNCT
easat-5327	237	37	(	(	PUNCT
easat-5327	237	38	-22.437	-22.437	NOUN
easat-5327	237	39	)	)	PUNCT
easat-5327	237	40	idr	idr	PROPN
easat-5327	237	41	-0.000	-0.000	PRON
easat-5327	237	42	(	(	PUNCT
easat-5327	237	43	-0.621	-0.621	PROPN
easat-5327	237	44	)	)	PUNCT
easat-5327	237	45	roa	roa	NOUN
easat-5327	237	46	0.006	0.006	NUM
easat-5327	237	47	(	(	PUNCT
easat-5327	237	48	1.022	1.022	NUM
easat-5327	237	49	)	)	PUNCT
easat-5327	237	50	ocf	ocf	NOUN
easat-5327	237	51	0.082	0.082	NUM
easat-5327	237	52	*	*	PUNCT
easat-5327	237	53	*	*	PUNCT
easat-5327	237	54	*	*	PUNCT
easat-5327	237	55	(	(	PUNCT
easat-5327	237	56	8.449	8.449	NUM
easat-5327	237	57	)	)	PUNCT
easat-5327	237	58	soe	soe	PROPN
easat-5327	237	59	0.004	0.004	NUM
easat-5327	237	60	*	*	PUNCT
easat-5327	237	61	*	*	PUNCT
easat-5327	237	62	(	(	PUNCT
easat-5327	237	63	2.245	2.245	NUM
easat-5327	237	64	)	)	PUNCT
easat-5327	237	65	year	year	NOUN
easat-5327	238	1	yes	yes	INTJ
easat-5327	238	2	yes	yes	INTJ
easat-5327	238	3	industry	industry	NOUN
easat-5327	238	4	n	n	CCONJ
easat-5327	238	5	8040	8040	NUM
easat-5327	238	6	r2	r2	PROPN
easat-5327	238	7	0.116	0.116	NUM
easat-5327	238	8	f	f	PROPN
easat-5327	238	9	27.385	27.385	NUM
easat-5327	238	10	note	note	NOUN
easat-5327	238	11	:	:	PUNCT
easat-5327	238	12	*	*	PUNCT
easat-5327	238	13	,	,	PUNCT
easat-5327	238	14	*	*	PUNCT
easat-5327	238	15	*	*	PUNCT
easat-5327	238	16	,	,	PUNCT
easat-5327	238	17	*	*	PUNCT
easat-5327	238	18	*	*	PUNCT
easat-5327	238	19	*	*	PUNCT
easat-5327	238	20	denote	denote	ADJ
easat-5327	238	21	statistical	statistical	ADJ
easat-5327	238	22	significance	significance	NOUN
easat-5327	238	23	at	at	ADP
easat-5327	238	24	the	the	DET
easat-5327	238	25	10	10	NUM
easat-5327	238	26	%	%	NOUN
easat-5327	238	27	,	,	PUNCT
easat-5327	238	28	5	5	NUM
easat-5327	238	29	%	%	NOUN
easat-5327	238	30	,	,	PUNCT
easat-5327	238	31	and	and	CCONJ
easat-5327	238	32	1	1	NUM
easat-5327	238	33	%	%	NOUN
easat-5327	238	34	level	level	NOUN
easat-5327	238	35	,	,	PUNCT
easat-5327	238	36	respectively	respectively	ADV
easat-5327	238	37	.	.	PUNCT
easat-5327	239	1	4.9	4.9	NUM
easat-5327	239	2	.	.	PUNCT
easat-5327	240	1	robustness	robustness	NOUN
easat-5327	240	2	test	test	NOUN
easat-5327	240	3	4.9.1	4.9.1	NUM
easat-5327	240	4	.	.	PUNCT
easat-5327	241	1	effects	effect	NOUN
easat-5327	241	2	of	of	ADP
easat-5327	241	3	different	different	ADJ
easat-5327	241	4	ownership	ownership	NOUN
easat-5327	241	5	types	type	NOUN
easat-5327	241	6	between	between	ADP
easat-5327	241	7	ceo	ceo	NOUN
easat-5327	241	8	compensation	compensation	NOUN
easat-5327	241	9	and	and	CCONJ
easat-5327	241	10	atp	atp	PROPN
easat-5327	241	11	based	base	VERB
easat-5327	241	12	on	on	ADP
easat-5327	241	13	the	the	DET
easat-5327	241	14	below	below	ADJ
easat-5327	241	15	table	table	NOUN
easat-5327	241	16	10	10	NUM
easat-5327	241	17	,	,	PUNCT
easat-5327	241	18	the	the	DET
easat-5327	241	19	column	column	NOUN
easat-5327	241	20	1	1	NUM
easat-5327	241	21	-	-	SYM
easat-5327	241	22	2	2	NUM
easat-5327	241	23	shows	show	VERB
easat-5327	241	24	the	the	DET
easat-5327	241	25	regressions	regression	NOUN
easat-5327	241	26	without	without	ADP
easat-5327	241	27	the	the	DET
easat-5327	241	28	moderating	moderate	VERB
easat-5327	241	29	effect	effect	NOUN
easat-5327	241	30	of	of	ADP
easat-5327	241	31	firm	firm	ADJ
easat-5327	241	32	size	size	NOUN
easat-5327	241	33	,	,	PUNCT
easat-5327	241	34	and	and	CCONJ
easat-5327	241	35	the	the	DET
easat-5327	241	36	column	column	NOUN
easat-5327	241	37	3	3	NUM
easat-5327	241	38	-	-	SYM
easat-5327	241	39	4	4	NUM
easat-5327	241	40	shows	show	VERB
easat-5327	241	41	the	the	DET
easat-5327	241	42	regressions	regression	NOUN
easat-5327	241	43	with	with	ADP
easat-5327	241	44	the	the	DET
easat-5327	241	45	moderating	moderate	VERB
easat-5327	241	46	effect	effect	NOUN
easat-5327	241	47	of	of	ADP
easat-5327	241	48	firm	firm	ADJ
easat-5327	241	49	size	size	NOUN
easat-5327	241	50	.	.	PUNCT
easat-5327	242	1	for	for	ADP
easat-5327	242	2	soes	soe	NOUN
easat-5327	242	3	,	,	PUNCT
easat-5327	242	4	lnsalary	lnsalary	ADJ
easat-5327	242	5	is	be	AUX
easat-5327	242	6	positively	positively	ADV
easat-5327	242	7	associated	associate	VERB
easat-5327	242	8	with	with	ADP
easat-5327	242	9	atp	atp	PROPN
easat-5327	242	10	at	at	ADP
easat-5327	242	11	the	the	DET
easat-5327	242	12	10	10	NUM
easat-5327	242	13	%	%	NOUN
easat-5327	242	14	significance	significance	NOUN
easat-5327	242	15	level	level	NOUN
easat-5327	242	16	(	(	PUNCT
easat-5327	242	17	p	p	X
easat-5327	242	18	<	<	X
easat-5327	242	19	0.1	0.1	NUM
easat-5327	242	20	)	)	PUNCT
easat-5327	242	21	,	,	PUNCT
easat-5327	242	22	while	while	SCONJ
easat-5327	242	23	for	for	ADP
easat-5327	242	24	nonsoes	nonsoe	NOUN
easat-5327	242	25	,	,	PUNCT
easat-5327	242	26	indicating	indicate	VERB
easat-5327	242	27	a	a	DET
easat-5327	242	28	more	more	ADV
easat-5327	242	29	positively	positively	ADV
easat-5327	242	30	significant	significant	ADJ
easat-5327	242	31	relationship	relationship	NOUN
easat-5327	242	32	in	in	ADP
easat-5327	242	33	non	non	ADJ
easat-5327	242	34	-	-	NOUN
easat-5327	242	35	soes	soe	NOUN
easat-5327	242	36	respectively	respectively	ADV
easat-5327	242	37	in	in	ADP
easat-5327	242	38	the	the	DET
easat-5327	242	39	column	column	NOUN
easat-5327	242	40	1	1	NUM
easat-5327	242	41	-	-	SYM
easat-5327	242	42	2	2	NUM
easat-5327	242	43	,	,	PUNCT
easat-5327	242	44	which	which	PRON
easat-5327	242	45	aligns	align	VERB
easat-5327	242	46	with	with	ADP
easat-5327	242	47	prior	prior	ADJ
easat-5327	242	48	studies	study	NOUN
easat-5327	242	49	like	like	ADP
easat-5327	242	50	[	[	X
easat-5327	242	51	11	11	NUM
easat-5327	242	52	]	]	PUNCT
easat-5327	242	53	.	.	PUNCT
easat-5327	243	1	in	in	ADP
easat-5327	243	2	the	the	DET
easat-5327	243	3	column	column	NOUN
easat-5327	243	4	3	3	NUM
easat-5327	243	5	-	-	SYM
easat-5327	243	6	4	4	NUM
easat-5327	243	7	,	,	PUNCT
easat-5327	243	8	after	after	ADP
easat-5327	243	9	the	the	DET
easat-5327	243	10	intersection	intersection	NOUN
easat-5327	243	11	of	of	ADP
easat-5327	243	12	the	the	DET
easat-5327	243	13	moderating	moderate	VERB
easat-5327	243	14	role	role	NOUN
easat-5327	243	15	of	of	ADP
easat-5327	243	16	firm	firm	ADJ
easat-5327	243	17	size	size	NOUN
easat-5327	243	18	between	between	ADP
easat-5327	243	19	ceo	ceo	NOUN
easat-5327	243	20	compensation	compensation	NOUN
easat-5327	243	21	and	and	CCONJ
easat-5327	243	22	atp	atp	PROPN
easat-5327	243	23	,	,	PUNCT
easat-5327	243	24	the	the	DET
easat-5327	243	25	result	result	NOUN
easat-5327	243	26	shows	show	VERB
easat-5327	243	27	firm	firm	ADJ
easat-5327	243	28	size	size	NOUN
easat-5327	243	29	solely	solely	ADV
easat-5327	243	30	in	in	ADP
easat-5327	243	31	non	non	ADJ
easat-5327	243	32	soes	soe	NOUN
easat-5327	243	33	have	have	VERB
easat-5327	243	34	a	a	DET
easat-5327	243	35	negative	negative	ADJ
easat-5327	243	36	significance	significance	NOUN
easat-5327	243	37	on	on	ADP
easat-5327	243	38	atp	atp	PROPN
easat-5327	243	39	,	,	PUNCT
easat-5327	243	40	the	the	DET
easat-5327	243	41	possible	possible	ADJ
easat-5327	243	42	reason	reason	NOUN
easat-5327	243	43	is	be	AUX
easat-5327	243	44	that	that	SCONJ
easat-5327	243	45	the	the	DET
easat-5327	243	46	regulatory	regulatory	ADJ
easat-5327	243	47	scrutiny	scrutiny	NOUN
easat-5327	243	48	and	and	CCONJ
easat-5327	243	49	shareholders	shareholder	NOUN
easat-5327	243	50	’	'	PUNCT
easat-5327	243	51	risk	risk	NOUN
easat-5327	243	52	perception	perception	NOUN
easat-5327	243	53	are	be	AUX
easat-5327	243	54	growing	grow	VERB
easat-5327	243	55	as	as	ADP
easat-5327	243	56	the	the	DET
easat-5327	243	57	increasing	increase	VERB
easat-5327	243	58	in	in	ADP
easat-5327	243	59	firm	firm	ADJ
easat-5327	243	60	size	size	NOUN
easat-5327	243	61	.	.	PUNCT
easat-5327	244	1	769	769	NUM
easat-5327	244	2	edelweiss	edelweiss	PROPN
easat-5327	244	3	applied	apply	VERB
easat-5327	244	4	science	science	NOUN
easat-5327	244	5	and	and	CCONJ
easat-5327	244	6	technology	technology	NOUN
easat-5327	244	7	issn	issn	PROPN
easat-5327	244	8	:	:	PUNCT
easat-5327	244	9	2576	2576	NUM
easat-5327	244	10	-	-	SYM
easat-5327	244	11	8484	8484	NUM
easat-5327	244	12	vol	vol	NOUN
easat-5327	244	13	.	.	PROPN
easat-5327	245	1	9	9	NUM
easat-5327	245	2	,	,	PUNCT
easat-5327	245	3	no	no	INTJ
easat-5327	245	4	.	.	NOUN
easat-5327	246	1	3	3	NUM
easat-5327	246	2	:	:	PUNCT
easat-5327	246	3	760	760	NUM
easat-5327	246	4	-	-	SYM
easat-5327	246	5	775	775	NUM
easat-5327	246	6	,	,	PUNCT
easat-5327	246	7	2025	2025	NUM
easat-5327	246	8	doi	doi	NOUN
easat-5327	246	9	:	:	PUNCT
easat-5327	246	10	10.55214/25768484.v9i3.5327	10.55214/25768484.v9i3.5327	NOUN
easat-5327	246	11	©	©	PROPN
easat-5327	246	12	2025	2025	NUM
easat-5327	246	13	by	by	ADP
easat-5327	246	14	the	the	DET
easat-5327	246	15	authors	author	NOUN
easat-5327	246	16	;	;	PUNCT
easat-5327	246	17	licensee	licensee	PROPN
easat-5327	246	18	learning	learn	VERB
easat-5327	246	19	gate	gate	NOUN
easat-5327	246	20	table	table	NOUN
easat-5327	246	21	10	10	NUM
easat-5327	246	22	.	.	PUNCT
easat-5327	247	1	regression	regression	NOUN
easat-5327	247	2	results	result	NOUN
easat-5327	247	3	of	of	ADP
easat-5327	247	4	ceo	ceo	NOUN
easat-5327	247	5	compensation	compensation	NOUN
easat-5327	247	6	and	and	CCONJ
easat-5327	247	7	atp	atp	PROPN
easat-5327	247	8	under	under	ADP
easat-5327	247	9	different	different	ADJ
easat-5327	247	10	ownership	ownership	NOUN
easat-5327	247	11	types	type	NOUN
easat-5327	247	12	(	(	PUNCT
easat-5327	247	13	1	1	NUM
easat-5327	247	14	)	)	PUNCT
easat-5327	247	15	(	(	PUNCT
easat-5327	247	16	2	2	NUM
easat-5327	247	17	)	)	PUNCT
easat-5327	247	18	(	(	PUNCT
easat-5327	247	19	3	3	X
easat-5327	247	20	)	)	PUNCT
easat-5327	247	21	(	(	PUNCT
easat-5327	247	22	4	4	X
easat-5327	247	23	)	)	PUNCT
easat-5327	247	24	soe	soe	PROPN
easat-5327	247	25	non	non	PROPN
easat-5327	247	26	soe	soe	PROPN
easat-5327	247	27	soe	soe	PROPN
easat-5327	247	28	non	non	PROPN
easat-5327	247	29	soe	soe	PROPN
easat-5327	247	30	btd	btd	PROPN
easat-5327	247	31	btd	btd	PROPN
easat-5327	247	32	btd	btd	PROPN
easat-5327	247	33	btd	btd	PROPN
easat-5327	247	34	lnsalary	lnsalary	VERB
easat-5327	247	35	0.004	0.004	NUM
easat-5327	247	36	*	*	NOUN
easat-5327	247	37	0.007	0.007	NUM
easat-5327	247	38	*	*	PUNCT
easat-5327	247	39	*	*	PUNCT
easat-5327	247	40	*	*	PUNCT
easat-5327	247	41	0.002	0.002	NUM
easat-5327	247	42	0.005	0.005	NUM
easat-5327	247	43	*	*	PUNCT
easat-5327	247	44	*	*	PUNCT
easat-5327	247	45	*	*	PUNCT
easat-5327	247	46	(	(	PUNCT
easat-5327	247	47	1.809	1.809	NUM
easat-5327	247	48	)	)	PUNCT
easat-5327	247	49	(	(	PUNCT
easat-5327	247	50	3.958	3.958	NUM
easat-5327	247	51	)	)	PUNCT
easat-5327	247	52	(	(	PUNCT
easat-5327	247	53	0.689	0.689	NUM
easat-5327	247	54	)	)	PUNCT
easat-5327	247	55	(	(	PUNCT
easat-5327	247	56	2.643	2.643	NUM
easat-5327	247	57	)	)	PUNCT
easat-5327	247	58	size	size	NOUN
easat-5327	247	59	0.037	0.037	NUM
easat-5327	247	60	*	*	NOUN
easat-5327	247	61	*	*	PUNCT
easat-5327	247	62	*	*	PUNCT
easat-5327	247	63	0.041	0.041	NUM
easat-5327	247	64	*	*	PUNCT
easat-5327	247	65	*	*	PUNCT
easat-5327	247	66	*	*	PUNCT
easat-5327	247	67	(	(	PUNCT
easat-5327	247	68	7.932	7.932	NUM
easat-5327	247	69	)	)	PUNCT
easat-5327	247	70	(	(	PUNCT
easat-5327	247	71	13.344	13.344	NUM
easat-5327	247	72	)	)	PUNCT
easat-5327	247	73	lnsalary*size	lnsalary*size	VERB
easat-5327	247	74	0.000	0.000	NUM
easat-5327	247	75	-0.005	-0.005	PUNCT
easat-5327	248	1	*	*	PUNCT
easat-5327	248	2	*	*	PUNCT
easat-5327	248	3	*	*	PUNCT
easat-5327	248	4	(	(	PUNCT
easat-5327	248	5	0.063	0.063	NUM
easat-5327	248	6	)	)	PUNCT
easat-5327	248	7	(	(	PUNCT
easat-5327	248	8	-4.412	-4.412	NOUN
easat-5327	248	9	)	)	PUNCT
easat-5327	248	10	lev	lev	NOUN
easat-5327	248	11	-0.126	-0.126	NOUN
easat-5327	248	12	*	*	PUNCT
easat-5327	248	13	*	*	PUNCT
easat-5327	248	14	*	*	PUNCT
easat-5327	249	1	-0.166	-0.166	PUNCT
easat-5327	249	2	*	*	PUNCT
easat-5327	249	3	*	*	PUNCT
easat-5327	249	4	*	*	PUNCT
easat-5327	249	5	-0.158	-0.158	PUNCT
easat-5327	250	1	*	*	PUNCT
easat-5327	250	2	*	*	PUNCT
easat-5327	250	3	*	*	PUNCT
easat-5327	250	4	-0.199	-0.199	ADJ
easat-5327	250	5	*	*	PUNCT
easat-5327	250	6	*	*	PUNCT
easat-5327	250	7	*	*	PUNCT
easat-5327	250	8	(	(	PUNCT
easat-5327	250	9	-9.239	-9.239	NUM
easat-5327	250	10	)	)	PUNCT
easat-5327	250	11	(	(	PUNCT
easat-5327	250	12	-16.136	-16.136	NOUN
easat-5327	250	13	)	)	PUNCT
easat-5327	250	14	(	(	PUNCT
easat-5327	250	15	-11.299	-11.299	NOUN
easat-5327	250	16	)	)	PUNCT
easat-5327	250	17	(	(	PUNCT
easat-5327	250	18	-19.163	-19.163	PROPN
easat-5327	250	19	)	)	PUNCT
easat-5327	250	20	idr	idr	PROPN
easat-5327	250	21	0.000	0.000	NUM
easat-5327	251	1	-0.000	-0.000	NUM
easat-5327	251	2	0.000	0.000	NUM
easat-5327	251	3	-0.000	-0.000	PRON
easat-5327	251	4	(	(	PUNCT
easat-5327	251	5	1.124	1.124	NUM
easat-5327	251	6	)	)	PUNCT
easat-5327	251	7	(	(	PUNCT
easat-5327	251	8	-0.411	-0.411	NUM
easat-5327	251	9	)	)	PUNCT
easat-5327	251	10	(	(	PUNCT
easat-5327	251	11	1.166	1.166	NUM
easat-5327	251	12	)	)	PUNCT
easat-5327	251	13	(	(	PUNCT
easat-5327	251	14	-0.725	-0.725	X
easat-5327	251	15	)	)	PUNCT
easat-5327	251	16	roa	roa	PROPN
easat-5327	251	17	0.009	0.009	NUM
easat-5327	251	18	0.004	0.004	NUM
easat-5327	251	19	0.001	0.001	NUM
easat-5327	251	20	0.005	0.005	NUM
easat-5327	251	21	(	(	PUNCT
easat-5327	251	22	0.673	0.673	NUM
easat-5327	251	23	)	)	PUNCT
easat-5327	251	24	(	(	PUNCT
easat-5327	251	25	0.507	0.507	NUM
easat-5327	251	26	)	)	PUNCT
easat-5327	251	27	(	(	PUNCT
easat-5327	251	28	0.054	0.054	NUM
easat-5327	251	29	)	)	PUNCT
easat-5327	251	30	(	(	PUNCT
easat-5327	251	31	0.638	0.638	NUM
easat-5327	251	32	)	)	PUNCT
easat-5327	251	33	ocf	ocf	NOUN
easat-5327	251	34	0.059	0.059	NUM
easat-5327	251	35	*	*	PUNCT
easat-5327	251	36	*	*	PUNCT
easat-5327	251	37	*	*	PUNCT
easat-5327	251	38	0.102	0.102	NUM
easat-5327	251	39	*	*	PUNCT
easat-5327	251	40	*	*	PUNCT
easat-5327	251	41	*	*	PUNCT
easat-5327	251	42	0.056	0.056	NUM
easat-5327	251	43	*	*	PUNCT
easat-5327	251	44	*	*	PUNCT
easat-5327	251	45	*	*	PUNCT
easat-5327	251	46	0.093	0.093	NUM
easat-5327	251	47	*	*	PUNCT
easat-5327	251	48	*	*	PUNCT
easat-5327	251	49	*	*	PUNCT
easat-5327	251	50	(	(	PUNCT
easat-5327	251	51	3.847	3.847	NUM
easat-5327	251	52	)	)	PUNCT
easat-5327	251	53	(	(	PUNCT
easat-5327	251	54	7.833	7.833	NUM
easat-5327	251	55	)	)	PUNCT
easat-5327	251	56	(	(	PUNCT
easat-5327	251	57	3.668	3.668	NUM
easat-5327	251	58	)	)	PUNCT
easat-5327	251	59	(	(	PUNCT
easat-5327	251	60	7.275	7.275	NUM
easat-5327	251	61	)	)	PUNCT
easat-5327	251	62	n	n	CCONJ
easat-5327	251	63	2321	2321	NUM
easat-5327	251	64	5719	5719	NUM
easat-5327	251	65	2321	2321	NUM
easat-5327	251	66	5719	5719	NUM
easat-5327	251	67	r2	r2	NOUN
easat-5327	251	68	0.109	0.109	NUM
easat-5327	251	69	0.085	0.085	NUM
easat-5327	251	70	0.142	0.142	NUM
easat-5327	251	71	0.122	0.122	NUM
easat-5327	251	72	f	f	PROPN
easat-5327	251	73	9.043	9.043	NUM
easat-5327	251	74	15.075	15.075	NUM
easat-5327	251	75	11.206	11.206	NUM
easat-5327	251	76	21.050	21.050	NUM
easat-5327	251	77	note	note	NOUN
easat-5327	251	78	:	:	PUNCT
easat-5327	251	79	*	*	PUNCT
easat-5327	251	80	,	,	PUNCT
easat-5327	251	81	*	*	PUNCT
easat-5327	251	82	*	*	PUNCT
easat-5327	251	83	,	,	PUNCT
easat-5327	251	84	*	*	PUNCT
easat-5327	251	85	*	*	PUNCT
easat-5327	251	86	*	*	PUNCT
easat-5327	251	87	denote	denote	ADJ
easat-5327	251	88	statistical	statistical	ADJ
easat-5327	251	89	significance	significance	NOUN
easat-5327	251	90	at	at	ADP
easat-5327	251	91	the	the	DET
easat-5327	251	92	10	10	NUM
easat-5327	251	93	%	%	NOUN
easat-5327	251	94	,	,	PUNCT
easat-5327	251	95	5	5	NUM
easat-5327	251	96	%	%	NOUN
easat-5327	251	97	,	,	PUNCT
easat-5327	251	98	and	and	CCONJ
easat-5327	251	99	1	1	NUM
easat-5327	251	100	%	%	NOUN
easat-5327	251	101	level	level	NOUN
easat-5327	251	102	,	,	PUNCT
easat-5327	251	103	respectively	respectively	ADV
easat-5327	251	104	.	.	PUNCT
easat-5327	252	1	4.9.2	4.9.2	NUM
easat-5327	252	2	.	.	PUNCT
easat-5327	253	1	alternative	alternative	ADJ
easat-5327	253	2	proxy	proxy	NOUN
easat-5327	253	3	of	of	ADP
easat-5327	253	4	dependent	dependent	ADJ
easat-5327	253	5	variable	variable	NOUN
easat-5327	253	6	according	accord	VERB
easat-5327	253	7	to	to	ADP
easat-5327	253	8	table	table	NOUN
easat-5327	253	9	11	11	NUM
easat-5327	253	10	,	,	PUNCT
easat-5327	253	11	the	the	DET
easat-5327	253	12	robustness	robustness	NOUN
easat-5327	253	13	test	test	NOUN
easat-5327	253	14	results	result	NOUN
easat-5327	253	15	for	for	ADP
easat-5327	253	16	the	the	DET
easat-5327	253	17	dependent	dependent	ADJ
easat-5327	253	18	variable	variable	ADJ
easat-5327	253	19	replacement	replacement	NOUN
easat-5327	253	20	,	,	PUNCT
easat-5327	253	21	using	use	VERB
easat-5327	253	22	total	total	ADJ
easat-5327	253	23	accruals	accrual	NOUN
easat-5327	253	24	(	(	PUNCT
easat-5327	253	25	tacc	tacc	ADJ
easat-5327	253	26	)	)	PUNCT
easat-5327	253	27	instead	instead	ADV
easat-5327	253	28	of	of	ADP
easat-5327	253	29	btd	btd	PROPN
easat-5327	253	30	,	,	PUNCT
easat-5327	253	31	a	a	DET
easat-5327	253	32	common	common	ADJ
easat-5327	253	33	measurement	measurement	NOUN
easat-5327	253	34	for	for	ADP
easat-5327	253	35	atp	atp	PROPN
easat-5327	253	36	,	,	PUNCT
easat-5327	253	37	provide	provide	VERB
easat-5327	253	38	further	further	ADJ
easat-5327	253	39	insight	insight	NOUN
easat-5327	253	40	into	into	ADP
easat-5327	253	41	the	the	DET
easat-5327	253	42	stability	stability	NOUN
easat-5327	253	43	and	and	CCONJ
easat-5327	253	44	consistency	consistency	NOUN
easat-5327	253	45	of	of	ADP
easat-5327	253	46	the	the	DET
easat-5327	253	47	relationship	relationship	NOUN
easat-5327	253	48	observed	observe	VERB
easat-5327	253	49	in	in	ADP
easat-5327	253	50	the	the	DET
easat-5327	253	51	preliminary	preliminary	ADJ
easat-5327	253	52	analysis	analysis	NOUN
easat-5327	253	53	.	.	PUNCT
easat-5327	254	1	tacc	tacc	PROPN
easat-5327	254	2	is	be	AUX
easat-5327	254	3	calculated	calculate	VERB
easat-5327	254	4	as	as	ADP
easat-5327	254	5	net	net	ADJ
easat-5327	254	6	income	income	NOUN
easat-5327	254	7	minus	minus	CCONJ
easat-5327	254	8	cash	cash	NOUN
easat-5327	254	9	flows	flow	NOUN
easat-5327	254	10	from	from	ADP
easat-5327	254	11	operating	operate	VERB
easat-5327	254	12	activities	activity	NOUN
easat-5327	254	13	.	.	PUNCT
easat-5327	255	1	the	the	DET
easat-5327	255	2	regression	regression	NOUN
easat-5327	255	3	results	result	VERB
easat-5327	255	4	for	for	ADP
easat-5327	255	5	the	the	DET
easat-5327	255	6	entire	entire	ADJ
easat-5327	255	7	sample	sample	NOUN
easat-5327	255	8	,	,	PUNCT
easat-5327	255	9	soes	soe	NOUN
easat-5327	255	10	,	,	PUNCT
easat-5327	255	11	and	and	CCONJ
easat-5327	255	12	non	non	ADJ
easat-5327	255	13	-	-	ADJ
easat-5327	255	14	soes	soe	NOUN
easat-5327	255	15	show	show	VERB
easat-5327	255	16	the	the	DET
easat-5327	255	17	relationship	relationship	NOUN
easat-5327	255	18	between	between	ADP
easat-5327	255	19	ceo	ceo	NOUN
easat-5327	255	20	compensation	compensation	NOUN
easat-5327	255	21	and	and	CCONJ
easat-5327	255	22	tacc	tacc	ADJ
easat-5327	255	23	.	.	PUNCT
easat-5327	256	1	across	across	ADP
easat-5327	256	2	all	all	DET
easat-5327	256	3	models	model	NOUN
easat-5327	256	4	,	,	PUNCT
easat-5327	256	5	ceo	ceo	NOUN
easat-5327	256	6	compensation	compensation	NOUN
easat-5327	256	7	is	be	AUX
easat-5327	256	8	positively	positively	ADV
easat-5327	256	9	and	and	CCONJ
easat-5327	256	10	significantly	significantly	ADV
easat-5327	256	11	associated	associate	VERB
easat-5327	256	12	with	with	ADP
easat-5327	256	13	tacc	tacc	NOUN
easat-5327	256	14	,	,	PUNCT
easat-5327	256	15	indicating	indicate	VERB
easat-5327	256	16	that	that	SCONJ
easat-5327	256	17	higher	high	ADJ
easat-5327	256	18	ceo	ceo	NOUN
easat-5327	256	19	compensation	compensation	NOUN
easat-5327	256	20	is	be	AUX
easat-5327	256	21	linked	link	VERB
easat-5327	256	22	to	to	ADP
easat-5327	256	23	higher	high	ADJ
easat-5327	256	24	total	total	ADJ
easat-5327	256	25	accruals	accrual	NOUN
easat-5327	256	26	.	.	PUNCT
easat-5327	257	1	leverage	leverage	NOUN
easat-5327	257	2	consistently	consistently	ADV
easat-5327	257	3	shows	show	VERB
easat-5327	257	4	a	a	DET
easat-5327	257	5	significant	significant	ADJ
easat-5327	257	6	negative	negative	ADJ
easat-5327	257	7	effect	effect	NOUN
easat-5327	257	8	on	on	ADP
easat-5327	257	9	tacc	tacc	ADJ
easat-5327	257	10	.	.	PUNCT
easat-5327	258	1	independent	independent	ADJ
easat-5327	258	2	directors	director	NOUN
easat-5327	258	3	and	and	CCONJ
easat-5327	258	4	profitability	profitability	NOUN
easat-5327	258	5	are	be	AUX
easat-5327	258	6	statistically	statistically	ADV
easat-5327	258	7	insignificant	insignificant	ADJ
easat-5327	258	8	.	.	PUNCT
easat-5327	259	1	ocf	ocf	PROPN
easat-5327	259	2	has	have	VERB
easat-5327	259	3	a	a	DET
easat-5327	259	4	strong	strong	ADJ
easat-5327	259	5	negative	negative	ADJ
easat-5327	259	6	effect	effect	NOUN
easat-5327	259	7	on	on	ADP
easat-5327	259	8	tacc	tacc	ADJ
easat-5327	259	9	across	across	ADP
easat-5327	259	10	all	all	DET
easat-5327	259	11	samples	sample	NOUN
easat-5327	259	12	.	.	PUNCT
easat-5327	260	1	the	the	DET
easat-5327	260	2	soe	soe	PROPN
easat-5327	260	3	variable	variable	NOUN
easat-5327	260	4	is	be	AUX
easat-5327	260	5	significant	significant	ADJ
easat-5327	260	6	in	in	ADP
easat-5327	260	7	the	the	DET
easat-5327	260	8	whole	whole	ADJ
easat-5327	260	9	sample	sample	NOUN
easat-5327	260	10	model	model	NOUN
easat-5327	260	11	,	,	PUNCT
easat-5327	260	12	indicating	indicate	VERB
easat-5327	260	13	that	that	SCONJ
easat-5327	260	14	state	state	NOUN
easat-5327	260	15	ownership	ownership	NOUN
easat-5327	260	16	has	have	VERB
easat-5327	260	17	a	a	DET
easat-5327	260	18	positive	positive	ADJ
easat-5327	260	19	effect	effect	NOUN
easat-5327	260	20	on	on	ADP
easat-5327	260	21	tacc	tacc	ADJ
easat-5327	260	22	.	.	PUNCT
easat-5327	261	1	the	the	DET
easat-5327	261	2	r²	r²	NOUN
easat-5327	261	3	values	value	NOUN
easat-5327	261	4	indicate	indicate	VERB
easat-5327	261	5	that	that	SCONJ
easat-5327	261	6	the	the	DET
easat-5327	261	7	models	model	NOUN
easat-5327	261	8	explain	explain	VERB
easat-5327	261	9	38	38	NUM
easat-5327	261	10	%	%	NOUN
easat-5327	261	11	of	of	ADP
easat-5327	261	12	the	the	DET
easat-5327	261	13	variance	variance	NOUN
easat-5327	261	14	in	in	ADP
easat-5327	261	15	tacc	tacc	NOUN
easat-5327	261	16	for	for	ADP
easat-5327	261	17	the	the	DET
easat-5327	261	18	whole	whole	ADJ
easat-5327	261	19	sample	sample	NOUN
easat-5327	261	20	,	,	PUNCT
easat-5327	261	21	47.6	47.6	NUM
easat-5327	261	22	%	%	NOUN
easat-5327	261	23	for	for	ADP
easat-5327	261	24	soes	soe	NOUN
easat-5327	261	25	,	,	PUNCT
easat-5327	261	26	and	and	CCONJ
easat-5327	261	27	35.4	35.4	NUM
easat-5327	261	28	%	%	NOUN
easat-5327	261	29	for	for	ADP
easat-5327	261	30	non	non	NOUN
easat-5327	261	31	-	-	NOUN
easat-5327	261	32	soes	soe	NOUN
easat-5327	261	33	.	.	PUNCT
easat-5327	262	1	the	the	DET
easat-5327	262	2	robustness	robustness	NOUN
easat-5327	262	3	test	test	NOUN
easat-5327	262	4	results	result	NOUN
easat-5327	262	5	generally	generally	ADV
easat-5327	262	6	support	support	VERB
easat-5327	262	7	the	the	DET
easat-5327	262	8	findings	finding	NOUN
easat-5327	262	9	of	of	ADP
easat-5327	262	10	the	the	DET
easat-5327	262	11	primary	primary	ADJ
easat-5327	262	12	analysis	analysis	NOUN
easat-5327	262	13	,	,	PUNCT
easat-5327	262	14	the	the	DET
easat-5327	262	15	consistency	consistency	NOUN
easat-5327	262	16	of	of	ADP
easat-5327	262	17	these	these	DET
easat-5327	262	18	results	result	NOUN
easat-5327	262	19	across	across	ADP
easat-5327	262	20	different	different	ADJ
easat-5327	262	21	model	model	NOUN
easat-5327	262	22	specifications	specification	NOUN
easat-5327	262	23	reinforces	reinforce	VERB
easat-5327	262	24	the	the	DET
easat-5327	262	25	reliability	reliability	NOUN
easat-5327	262	26	of	of	ADP
easat-5327	262	27	these	these	DET
easat-5327	262	28	relationships	relationship	NOUN
easat-5327	262	29	.	.	PUNCT
easat-5327	263	1	770	770	NUM
easat-5327	263	2	edelweiss	edelweiss	PROPN
easat-5327	263	3	applied	apply	VERB
easat-5327	263	4	science	science	NOUN
easat-5327	263	5	and	and	CCONJ
easat-5327	263	6	technology	technology	NOUN
easat-5327	263	7	issn	issn	PROPN
easat-5327	263	8	:	:	PUNCT
easat-5327	263	9	2576	2576	NUM
easat-5327	263	10	-	-	SYM
easat-5327	263	11	8484	8484	NUM
easat-5327	263	12	vol	vol	NOUN
easat-5327	263	13	.	.	PROPN
easat-5327	264	1	9	9	NUM
easat-5327	264	2	,	,	PUNCT
easat-5327	264	3	no	no	INTJ
easat-5327	264	4	.	.	NOUN
easat-5327	265	1	3	3	NUM
easat-5327	265	2	:	:	PUNCT
easat-5327	265	3	760	760	NUM
easat-5327	265	4	-	-	SYM
easat-5327	265	5	775	775	NUM
easat-5327	265	6	,	,	PUNCT
easat-5327	265	7	2025	2025	NUM
easat-5327	265	8	doi	doi	NOUN
easat-5327	265	9	:	:	PUNCT
easat-5327	265	10	10.55214/25768484.v9i3.5327	10.55214/25768484.v9i3.5327	NOUN
easat-5327	265	11	©	©	PROPN
easat-5327	265	12	2025	2025	NUM
easat-5327	265	13	by	by	ADP
easat-5327	265	14	the	the	DET
easat-5327	265	15	authors	author	NOUN
easat-5327	265	16	;	;	PUNCT
easat-5327	265	17	licensee	licensee	PROPN
easat-5327	265	18	learning	learn	VERB
easat-5327	265	19	gate	gate	NOUN
easat-5327	265	20	table	table	NOUN
easat-5327	265	21	11	11	NUM
easat-5327	265	22	.	.	PUNCT
easat-5327	266	1	using	use	VERB
easat-5327	266	2	tacc	tacc	PROPN
easat-5327	266	3	instead	instead	ADV
easat-5327	266	4	of	of	ADP
easat-5327	266	5	btd	btd	PROPN
easat-5327	266	6	whole	whole	ADJ
easat-5327	266	7	sample	sample	NOUN
easat-5327	266	8	soe	soe	PROPN
easat-5327	266	9	non	non	ADJ
easat-5327	266	10	soe	soe	PROPN
easat-5327	266	11	tacc	tacc	PROPN
easat-5327	266	12	tacc	tacc	PROPN
easat-5327	266	13	tacc	tacc	PROPN
easat-5327	266	14	lnsalary	lnsalary	VERB
easat-5327	266	15	0.012	0.012	NUM
easat-5327	266	16	*	*	NOUN
easat-5327	266	17	*	*	PUNCT
easat-5327	266	18	*	*	PUNCT
easat-5327	266	19	0.011	0.011	NUM
easat-5327	266	20	*	*	PUNCT
easat-5327	266	21	*	*	PUNCT
easat-5327	266	22	*	*	PUNCT
easat-5327	266	23	0.013	0.013	NUM
easat-5327	266	24	*	*	PUNCT
easat-5327	266	25	*	*	PUNCT
easat-5327	266	26	*	*	PUNCT
easat-5327	266	27	(	(	PUNCT
easat-5327	266	28	7.840	7.840	NUM
easat-5327	266	29	)	)	PUNCT
easat-5327	266	30	(	(	PUNCT
easat-5327	266	31	4.250	4.250	NUM
easat-5327	266	32	)	)	PUNCT
easat-5327	266	33	(	(	PUNCT
easat-5327	266	34	6.653	6.653	NUM
easat-5327	266	35	)	)	PUNCT
easat-5327	266	36	lev	lev	NOUN
easat-5327	266	37	-0.168	-0.168	NOUN
easat-5327	266	38	*	*	PUNCT
easat-5327	266	39	*	*	PUNCT
easat-5327	266	40	*	*	PUNCT
easat-5327	266	41	-0.176	-0.176	NOUN
easat-5327	266	42	*	*	PUNCT
easat-5327	266	43	*	*	PUNCT
easat-5327	266	44	*	*	PUNCT
easat-5327	266	45	-0.176	-0.176	NOUN
easat-5327	266	46	*	*	PUNCT
easat-5327	266	47	*	*	PUNCT
easat-5327	266	48	*	*	PUNCT
easat-5327	266	49	(	(	PUNCT
easat-5327	266	50	-18.917	-18.917	NOUN
easat-5327	266	51	)	)	PUNCT
easat-5327	266	52	(	(	PUNCT
easat-5327	266	53	-10.810	-10.810	INTJ
easat-5327	266	54	)	)	PUNCT
easat-5327	266	55	(	(	PUNCT
easat-5327	266	56	-15.194	-15.194	X
easat-5327	266	57	)	)	PUNCT
easat-5327	266	58	idr	idr	VERB
easat-5327	266	59	0.000	0.000	NUM
easat-5327	266	60	0.000	0.000	NUM
easat-5327	266	61	0.000	0.000	NUM
easat-5327	266	62	(	(	PUNCT
easat-5327	266	63	1.107	1.107	NUM
easat-5327	266	64	)	)	PUNCT
easat-5327	266	65	(	(	PUNCT
easat-5327	266	66	0.875	0.875	NUM
easat-5327	266	67	)	)	PUNCT
easat-5327	266	68	(	(	PUNCT
easat-5327	266	69	1.056	1.056	NUM
easat-5327	266	70	)	)	PUNCT
easat-5327	266	71	roa	roa	NOUN
easat-5327	266	72	-0.002	-0.002	PUNCT
easat-5327	266	73	-0.005	-0.005	PUNCT
easat-5327	266	74	-0.002	-0.002	PUNCT
easat-5327	266	75	(	(	PUNCT
easat-5327	266	76	-0.225	-0.225	NUM
easat-5327	266	77	)	)	PUNCT
easat-5327	266	78	(	(	PUNCT
easat-5327	266	79	-0.346	-0.346	NUM
easat-5327	266	80	)	)	PUNCT
easat-5327	266	81	(	(	PUNCT
easat-5327	266	82	-0.182	-0.182	NOUN
easat-5327	266	83	)	)	PUNCT
easat-5327	266	84	ocf	ocf	NOUN
easat-5327	266	85	-0.647	-0.647	NOUN
easat-5327	266	86	*	*	PUNCT
easat-5327	266	87	*	*	PUNCT
easat-5327	266	88	*	*	PUNCT
easat-5327	266	89	-0.651	-0.651	NOUN
easat-5327	266	90	*	*	PUNCT
easat-5327	266	91	*	*	PUNCT
easat-5327	266	92	*	*	PUNCT
easat-5327	266	93	-0.649	-0.649	PUNCT
easat-5327	266	94	*	*	PUNCT
easat-5327	266	95	*	*	PUNCT
easat-5327	266	96	*	*	PUNCT
easat-5327	266	97	(	(	PUNCT
easat-5327	266	98	-57.559	-57.559	ADJ
easat-5327	266	99	)	)	PUNCT
easat-5327	266	100	(	(	PUNCT
easat-5327	266	101	-35.213	-35.213	NOUN
easat-5327	266	102	)	)	PUNCT
easat-5327	266	103	(	(	PUNCT
easat-5327	266	104	-44.259	-44.259	NOUN
easat-5327	266	105	)	)	PUNCT
easat-5327	266	106	soe	soe	PROPN
easat-5327	266	107	0.005	0.005	NUM
easat-5327	266	108	*	*	NOUN
easat-5327	266	109	*	*	PUNCT
easat-5327	266	110	—	—	PUNCT
easat-5327	266	111	—	—	PUNCT
easat-5327	266	112	—	—	PUNCT
easat-5327	266	113	—	—	PUNCT
easat-5327	266	114	(	(	PUNCT
easat-5327	266	115	2.442	2.442	NUM
easat-5327	266	116	)	)	PUNCT
easat-5327	266	117	—	—	PUNCT
easat-5327	266	118	—	—	PUNCT
easat-5327	266	119	—	—	PUNCT
easat-5327	266	120	—	—	PUNCT
easat-5327	266	121	year	year	NOUN
easat-5327	267	1	yes	yes	INTJ
easat-5327	267	2	industry	industry	NOUN
easat-5327	268	1	yes	yes	INTJ
easat-5327	268	2	n	n	CCONJ
easat-5327	268	3	8040	8040	NUM
easat-5327	268	4	2321	2321	NUM
easat-5327	268	5	5719	5719	NUM
easat-5327	268	6	r2	r2	NOUN
easat-5327	268	7	0.380	0.380	NUM
easat-5327	268	8	0.476	0.476	NUM
easat-5327	268	9	0.354	0.354	NUM
easat-5327	268	10	f	f	PROPN
easat-5327	268	11	136.322	136.322	NUM
easat-5327	268	12	66.765	66.765	NUM
easat-5327	268	13	88.883	88.883	NUM
easat-5327	268	14	note	note	NOUN
easat-5327	268	15	:	:	PUNCT
easat-5327	268	16	*	*	PUNCT
easat-5327	268	17	0.1	0.1	NUM
easat-5327	268	18	*	*	PUNCT
easat-5327	268	19	*	*	PUNCT
easat-5327	268	20	0.05	0.05	NUM
easat-5327	268	21	*	*	PUNCT
easat-5327	268	22	*	*	PUNCT
easat-5327	268	23	*	*	PUNCT
easat-5327	268	24	0.01	0.01	NUM
easat-5327	268	25	.	.	PUNCT
easat-5327	268	26	5	5	X
easat-5327	268	27	.	.	X
easat-5327	268	28	discussions	discussion	NOUN
easat-5327	268	29	recently	recently	ADV
easat-5327	268	30	,	,	PUNCT
easat-5327	268	31	as	as	SCONJ
easat-5327	268	32	chinese	chinese	ADJ
easat-5327	268	33	listed	list	VERB
easat-5327	268	34	firms	firm	NOUN
easat-5327	268	35	continue	continue	VERB
easat-5327	268	36	to	to	PART
easat-5327	268	37	grow	grow	VERB
easat-5327	268	38	,	,	PUNCT
easat-5327	268	39	the	the	DET
easat-5327	268	40	role	role	NOUN
easat-5327	268	41	of	of	ADP
easat-5327	268	42	ceos	ceos	NOUN
easat-5327	268	43	,	,	PUNCT
easat-5327	268	44	being	be	AUX
easat-5327	268	45	the	the	DET
easat-5327	268	46	highest	highest	ADV
easat-5327	268	47	-	-	PUNCT
easat-5327	268	48	ranking	rank	VERB
easat-5327	268	49	executives	executive	NOUN
easat-5327	268	50	,	,	PUNCT
easat-5327	268	51	has	have	AUX
easat-5327	268	52	garnered	garner	VERB
easat-5327	268	53	significant	significant	ADJ
easat-5327	268	54	attention	attention	NOUN
easat-5327	268	55	,	,	PUNCT
easat-5327	268	56	particularly	particularly	ADV
easat-5327	268	57	regarding	regard	VERB
easat-5327	268	58	their	their	PRON
easat-5327	268	59	compensation	compensation	NOUN
easat-5327	268	60	mechanisms	mechanism	NOUN
easat-5327	268	61	and	and	CCONJ
easat-5327	268	62	decisive	decisive	ADJ
easat-5327	268	63	behaviors	behavior	NOUN
easat-5327	268	64	,	,	PUNCT
easat-5327	268	65	such	such	ADJ
easat-5327	268	66	as	as	ADP
easat-5327	268	67	tax	tax	NOUN
easat-5327	268	68	strategies	strategy	NOUN
easat-5327	268	69	.	.	PUNCT
easat-5327	269	1	this	this	DET
easat-5327	269	2	research	research	NOUN
easat-5327	269	3	extends	extend	VERB
easat-5327	269	4	to	to	PART
easat-5327	269	5	examine	examine	VERB
easat-5327	269	6	the	the	DET
easat-5327	269	7	correlation	correlation	NOUN
easat-5327	269	8	between	between	ADP
easat-5327	269	9	ceo	ceo	NOUN
easat-5327	269	10	compensation	compensation	NOUN
easat-5327	269	11	and	and	CCONJ
easat-5327	269	12	atp	atp	PROPN
easat-5327	269	13	and	and	CCONJ
easat-5327	269	14	adopt	adopt	VERB
easat-5327	269	15	firm	firm	ADJ
easat-5327	269	16	size	size	NOUN
easat-5327	269	17	as	as	ADP
easat-5327	269	18	the	the	DET
easat-5327	269	19	moderating	moderate	VERB
easat-5327	269	20	role	role	NOUN
easat-5327	269	21	,	,	PUNCT
easat-5327	269	22	which	which	PRON
easat-5327	269	23	is	be	AUX
easat-5327	269	24	more	more	ADV
easat-5327	269	25	likely	likely	ADJ
easat-5327	269	26	to	to	PART
easat-5327	269	27	weaken	weaken	VERB
easat-5327	269	28	or	or	CCONJ
easat-5327	269	29	strengthen	strengthen	VERB
easat-5327	269	30	the	the	DET
easat-5327	269	31	variables	variable	NOUN
easat-5327	269	32	.	.	PUNCT
easat-5327	270	1	after	after	ADP
easat-5327	270	2	this	this	DET
easat-5327	270	3	empirical	empirical	ADJ
easat-5327	270	4	analysis	analysis	NOUN
easat-5327	270	5	,	,	PUNCT
easat-5327	270	6	this	this	DET
easat-5327	270	7	study	study	NOUN
easat-5327	270	8	has	have	AUX
easat-5327	270	9	examined	examine	VERB
easat-5327	270	10	relationships	relationship	NOUN
easat-5327	270	11	between	between	ADP
easat-5327	270	12	ceo	ceo	NOUN
easat-5327	270	13	compensation	compensation	NOUN
easat-5327	270	14	and	and	CCONJ
easat-5327	270	15	atp	atp	PROPN
easat-5327	270	16	in	in	ADP
easat-5327	270	17	chinese	chinese	ADJ
easat-5327	270	18	context	context	NOUN
easat-5327	270	19	.	.	PUNCT
easat-5327	271	1	first	first	ADV
easat-5327	271	2	,	,	PUNCT
easat-5327	271	3	ceo	ceo	NOUN
easat-5327	271	4	with	with	ADP
easat-5327	271	5	higher	high	ADJ
easat-5327	271	6	level	level	NOUN
easat-5327	271	7	of	of	ADP
easat-5327	271	8	compensation	compensation	NOUN
easat-5327	271	9	tends	tend	VERB
easat-5327	271	10	to	to	PART
easat-5327	271	11	assume	assume	VERB
easat-5327	271	12	aggressive	aggressive	ADJ
easat-5327	271	13	tax	tax	NOUN
easat-5327	271	14	planning	planning	NOUN
easat-5327	271	15	among	among	ADP
easat-5327	271	16	corporate	corporate	ADJ
easat-5327	271	17	decisions	decision	NOUN
easat-5327	271	18	to	to	PART
easat-5327	271	19	achieve	achieve	VERB
easat-5327	271	20	a	a	DET
easat-5327	271	21	higher	high	ADJ
easat-5327	271	22	profit	profit	NOUN
easat-5327	271	23	maximization	maximization	NOUN
easat-5327	271	24	as	as	ADP
easat-5327	271	25	agency	agency	NOUN
easat-5327	271	26	theory	theory	NOUN
easat-5327	271	27	and	and	CCONJ
easat-5327	271	28	the	the	DET
easat-5327	271	29	hypothesis	hypothesis	NOUN
easat-5327	271	30	1	1	NUM
easat-5327	271	31	supported	support	VERB
easat-5327	271	32	.	.	PUNCT
easat-5327	272	1	this	this	DET
easat-5327	272	2	hypothesis	hypothesis	NOUN
easat-5327	272	3	is	be	AUX
easat-5327	272	4	consist	consist	VERB
easat-5327	272	5	with	with	ADP
easat-5327	272	6	armstrong	armstrong	PROPN
easat-5327	272	7	,	,	PUNCT
easat-5327	272	8	et	et	PROPN
easat-5327	272	9	al	al	PROPN
easat-5327	272	10	.	.	PUNCT
easat-5327	273	1	[	[	X
easat-5327	273	2	30	30	NUM
easat-5327	273	3	]	]	PUNCT
easat-5327	273	4	and	and	CCONJ
easat-5327	273	5	balkish	balkish	NOUN
easat-5327	273	6	and	and	CCONJ
easat-5327	273	7	jamaliah	jamaliah	PROPN
easat-5327	273	8	[	[	X
easat-5327	273	9	68	68	NUM
easat-5327	273	10	]	]	PUNCT
easat-5327	273	11	suggested	suggest	VERB
easat-5327	273	12	that	that	SCONJ
easat-5327	273	13	higher	high	ADJ
easat-5327	273	14	ceo	ceo	NOUN
easat-5327	273	15	compensation	compensation	NOUN
easat-5327	273	16	leads	lead	VERB
easat-5327	273	17	to	to	ADP
easat-5327	273	18	ceos	ceos	PROPN
easat-5327	273	19	incline	incline	VERB
easat-5327	273	20	to	to	PART
easat-5327	273	21	adopt	adopt	VERB
easat-5327	273	22	low	low	ADJ
easat-5327	273	23	tax	tax	NOUN
easat-5327	273	24	costs	cost	NOUN
easat-5327	273	25	strategies	strategy	NOUN
easat-5327	273	26	and	and	CCONJ
easat-5327	273	27	then	then	ADV
easat-5327	273	28	promote	promote	VERB
easat-5327	273	29	atp	atp	PROPN
easat-5327	273	30	and	and	CCONJ
easat-5327	273	31	luo	luo	PROPN
easat-5327	273	32	and	and	CCONJ
easat-5327	273	33	zeng	zeng	PROPN
easat-5327	274	1	[	[	X
easat-5327	274	2	33	33	NUM
easat-5327	274	3	]	]	PUNCT
easat-5327	274	4	found	find	VERB
easat-5327	274	5	that	that	SCONJ
easat-5327	274	6	the	the	PRON
easat-5327	274	7	more	more	ADV
easat-5327	274	8	intense	intense	ADJ
easat-5327	274	9	the	the	DET
easat-5327	274	10	competition	competition	NOUN
easat-5327	274	11	for	for	ADP
easat-5327	274	12	ceo	ceo	NOUN
easat-5327	274	13	compensation	compensation	NOUN
easat-5327	274	14	,	,	PUNCT
easat-5327	274	15	the	the	PRON
easat-5327	274	16	greater	great	ADJ
easat-5327	274	17	the	the	DET
easat-5327	274	18	possibility	possibility	NOUN
easat-5327	274	19	that	that	SCONJ
easat-5327	274	20	managers	manager	NOUN
easat-5327	274	21	will	will	AUX
easat-5327	274	22	use	use	VERB
easat-5327	274	23	atp	atp	PROPN
easat-5327	274	24	to	to	PART
easat-5327	274	25	gain	gain	VERB
easat-5327	274	26	implicit	implicit	ADJ
easat-5327	274	27	benefits	benefit	NOUN
easat-5327	274	28	.	.	PUNCT
easat-5327	275	1	second	second	ADJ
easat-5327	275	2	,	,	PUNCT
easat-5327	275	3	hypothesis	hypothesis	NOUN
easat-5327	275	4	2	2	NUM
easat-5327	275	5	ceo	ceo	NOUN
easat-5327	275	6	compensation	compensation	NOUN
easat-5327	275	7	and	and	CCONJ
easat-5327	275	8	atp	atp	PROPN
easat-5327	275	9	under	under	ADP
easat-5327	275	10	soe	soe	PROPN
easat-5327	275	11	and	and	CCONJ
easat-5327	275	12	non	non	ADJ
easat-5327	275	13	-	-	ADJ
easat-5327	275	14	soe	soe	PROPN
easat-5327	275	15	is	be	AUX
easat-5327	275	16	supported	support	VERB
easat-5327	275	17	because	because	SCONJ
easat-5327	275	18	of	of	ADP
easat-5327	275	19	the	the	DET
easat-5327	275	20	higher	high	ADJ
easat-5327	275	21	level	level	NOUN
easat-5327	275	22	of	of	ADP
easat-5327	275	23	atp	atp	PROPN
easat-5327	275	24	with	with	ADP
easat-5327	275	25	ceo	ceo	NOUN
easat-5327	275	26	compensation	compensation	NOUN
easat-5327	275	27	under	under	ADP
easat-5327	275	28	non	non	ADJ
easat-5327	275	29	soe	soe	PROPN
easat-5327	275	30	than	than	ADP
easat-5327	275	31	soe	soe	PROPN
easat-5327	275	32	context	context	NOUN
easat-5327	275	33	,	,	PUNCT
easat-5327	275	34	which	which	PRON
easat-5327	275	35	shows	show	VERB
easat-5327	275	36	the	the	DET
easat-5327	275	37	private	private	ADJ
easat-5327	275	38	listed	list	VERB
easat-5327	275	39	firms	firm	NOUN
easat-5327	275	40	are	be	AUX
easat-5327	275	41	increasing	increase	VERB
easat-5327	275	42	and	and	CCONJ
easat-5327	275	43	some	some	PRON
easat-5327	275	44	of	of	ADP
easat-5327	275	45	these	these	DET
easat-5327	275	46	firms	firm	NOUN
easat-5327	275	47	may	may	AUX
easat-5327	275	48	inclined	incline	VERB
easat-5327	275	49	to	to	ADP
easat-5327	275	50	tax	tax	NOUN
easat-5327	275	51	aggressiveness	aggressiveness	NOUN
easat-5327	275	52	.	.	PUNCT
easat-5327	276	1	this	this	DET
easat-5327	276	2	result	result	NOUN
easat-5327	276	3	of	of	ADP
easat-5327	276	4	hypothesis	hypothesis	NOUN
easat-5327	276	5	2	2	NUM
easat-5327	276	6	is	be	AUX
easat-5327	276	7	consistent	consistent	ADJ
easat-5327	276	8	with	with	ADP
easat-5327	276	9	chan	chan	PROPN
easat-5327	276	10	,	,	PUNCT
easat-5327	276	11	et	et	PROPN
easat-5327	276	12	al	al	PROPN
easat-5327	276	13	.	.	PUNCT
easat-5327	277	1	[	[	X
easat-5327	277	2	69	69	NUM
easat-5327	277	3	]	]	PUNCT
easat-5327	277	4	and	and	CCONJ
easat-5327	277	5	wang	wang	PROPN
easat-5327	277	6	,	,	PUNCT
easat-5327	277	7	et	et	PROPN
easat-5327	277	8	al	al	PROPN
easat-5327	277	9	.	.	PUNCT
easat-5327	278	1	[	[	X
easat-5327	278	2	70	70	NUM
easat-5327	278	3	]	]	PUNCT
easat-5327	278	4	suggested	suggest	VERB
easat-5327	278	5	that	that	SCONJ
easat-5327	278	6	soe	soe	PROPN
easat-5327	278	7	adopt	adopt	VERB
easat-5327	278	8	less	less	ADV
easat-5327	278	9	aggressive	aggressive	ADJ
easat-5327	278	10	tax	tax	NOUN
easat-5327	278	11	strategies	strategy	NOUN
easat-5327	278	12	than	than	SCONJ
easat-5327	278	13	their	their	PRON
easat-5327	278	14	non	non	ADJ
easat-5327	278	15	-	-	ADJ
easat-5327	278	16	soe	soe	ADJ
easat-5327	278	17	,	,	PUNCT
easat-5327	278	18	non	non	ADJ
easat-5327	278	19	state	state	NOUN
easat-5327	278	20	owned	own	VERB
easat-5327	278	21	firms	firm	NOUN
easat-5327	278	22	with	with	ADP
easat-5327	278	23	higher	high	ADJ
easat-5327	278	24	ceo	ceo	NOUN
easat-5327	278	25	compensation	compensation	NOUN
easat-5327	278	26	may	may	AUX
easat-5327	278	27	adopt	adopt	VERB
easat-5327	278	28	a	a	DET
easat-5327	278	29	higher	high	ADJ
easat-5327	278	30	degree	degree	NOUN
easat-5327	278	31	of	of	ADP
easat-5327	278	32	atp	atp	PROPN
easat-5327	278	33	.	.	PROPN
easat-5327	279	1	third	third	PROPN
easat-5327	279	2	,	,	PUNCT
easat-5327	279	3	hypothesis	hypothesis	NOUN
easat-5327	279	4	3	3	NUM
easat-5327	279	5	illustrates	illustrate	VERB
easat-5327	279	6	that	that	SCONJ
easat-5327	279	7	there	there	PRON
easat-5327	279	8	are	be	VERB
easat-5327	279	9	typically	typically	ADV
easat-5327	279	10	more	more	ADV
easat-5327	279	11	robust	robust	ADJ
easat-5327	279	12	internal	internal	ADJ
easat-5327	279	13	controls	control	NOUN
easat-5327	279	14	,	,	PUNCT
easat-5327	279	15	stricter	strict	ADJ
easat-5327	279	16	governance	governance	NOUN
easat-5327	279	17	,	,	PUNCT
easat-5327	279	18	and	and	CCONJ
easat-5327	279	19	greater	great	ADJ
easat-5327	279	20	regulatory	regulatory	ADJ
easat-5327	279	21	scrutiny	scrutiny	NOUN
easat-5327	279	22	along	along	ADP
easat-5327	279	23	with	with	ADP
easat-5327	279	24	the	the	DET
easat-5327	279	25	growing	grow	VERB
easat-5327	279	26	firm	firm	ADJ
easat-5327	279	27	size	size	NOUN
easat-5327	279	28	,	,	PUNCT
easat-5327	279	29	which	which	PRON
easat-5327	279	30	these	these	DET
easat-5327	279	31	factors	factor	NOUN
easat-5327	279	32	limit	limit	VERB
easat-5327	279	33	ceos	ceo	NOUN
easat-5327	279	34	to	to	PART
easat-5327	279	35	engage	engage	VERB
easat-5327	279	36	in	in	ADP
easat-5327	279	37	atp	atp	PROPN
easat-5327	279	38	,	,	PUNCT
easat-5327	279	39	even	even	ADV
easat-5327	279	40	if	if	SCONJ
easat-5327	279	41	they	they	PRON
easat-5327	279	42	are	be	AUX
easat-5327	279	43	highly	highly	ADV
easat-5327	279	44	compensated	compensate	VERB
easat-5327	279	45	.	.	PUNCT
easat-5327	280	1	this	this	PRON
easat-5327	280	2	is	be	AUX
easat-5327	280	3	a	a	DET
easat-5327	280	4	new	new	ADJ
easat-5327	280	5	finding	finding	NOUN
easat-5327	280	6	and	and	CCONJ
easat-5327	280	7	good	good	ADJ
easat-5327	280	8	indicator	indicator	NOUN
easat-5327	280	9	for	for	ADP
easat-5327	280	10	firms	firm	NOUN
easat-5327	280	11	and	and	CCONJ
easat-5327	280	12	governments	government	NOUN
easat-5327	280	13	,	,	PUNCT
easat-5327	280	14	they	they	PRON
easat-5327	280	15	both	both	PRON
easat-5327	280	16	concern	concern	NOUN
easat-5327	280	17	about	about	ADP
easat-5327	280	18	corporate	corporate	ADJ
easat-5327	280	19	tax	tax	NOUN
easat-5327	280	20	management	management	NOUN
easat-5327	280	21	and	and	CCONJ
easat-5327	280	22	ceo	ceo	NOUN
easat-5327	280	23	’s	’s	PART
easat-5327	280	24	strategic	strategic	ADJ
easat-5327	280	25	behaviors	behavior	NOUN
easat-5327	280	26	.	.	PUNCT
easat-5327	281	1	moreover	moreover	ADV
easat-5327	281	2	,	,	PUNCT
easat-5327	281	3	the	the	DET
easat-5327	281	4	moderating	moderate	VERB
easat-5327	281	5	role	role	NOUN
easat-5327	281	6	result	result	NOUN
easat-5327	281	7	also	also	ADV
easat-5327	281	8	shows	show	VERB
easat-5327	281	9	that	that	SCONJ
easat-5327	281	10	there	there	PRON
easat-5327	281	11	is	be	VERB
easat-5327	281	12	insignificant	insignificant	ADJ
easat-5327	281	13	relationship	relationship	NOUN
easat-5327	281	14	771	771	NUM
easat-5327	281	15	edelweiss	edelweiss	PROPN
easat-5327	281	16	applied	apply	VERB
easat-5327	281	17	science	science	NOUN
easat-5327	281	18	and	and	CCONJ
easat-5327	281	19	technology	technology	NOUN
easat-5327	281	20	issn	issn	PROPN
easat-5327	281	21	:	:	PUNCT
easat-5327	281	22	2576	2576	NUM
easat-5327	281	23	-	-	SYM
easat-5327	281	24	8484	8484	NUM
easat-5327	281	25	vol	vol	NOUN
easat-5327	281	26	.	.	PROPN
easat-5327	282	1	9	9	NUM
easat-5327	282	2	,	,	PUNCT
easat-5327	282	3	no	no	INTJ
easat-5327	282	4	.	.	NOUN
easat-5327	283	1	3	3	NUM
easat-5327	283	2	:	:	PUNCT
easat-5327	283	3	760	760	NUM
easat-5327	283	4	-	-	SYM
easat-5327	283	5	775	775	NUM
easat-5327	283	6	,	,	PUNCT
easat-5327	283	7	2025	2025	NUM
easat-5327	283	8	doi	doi	NOUN
easat-5327	283	9	:	:	PUNCT
easat-5327	283	10	10.55214/25768484.v9i3.5327	10.55214/25768484.v9i3.5327	NOUN
easat-5327	283	11	©	©	PROPN
easat-5327	283	12	2025	2025	NUM
easat-5327	283	13	by	by	ADP
easat-5327	283	14	the	the	DET
easat-5327	283	15	authors	author	NOUN
easat-5327	283	16	;	;	PUNCT
easat-5327	283	17	licensee	licensee	PROPN
easat-5327	283	18	learning	learning	NOUN
easat-5327	283	19	gate	gate	NOUN
easat-5327	283	20	between	between	ADP
easat-5327	283	21	ceo	ceo	NOUN
easat-5327	283	22	compensation	compensation	NOUN
easat-5327	283	23	and	and	CCONJ
easat-5327	283	24	atp	atp	PROPN
easat-5327	283	25	among	among	ADP
easat-5327	283	26	non	non	X
easat-5327	283	27	soe	soe	PROPN
easat-5327	283	28	,	,	PUNCT
easat-5327	283	29	which	which	PRON
easat-5327	283	30	is	be	AUX
easat-5327	283	31	consistent	consistent	ADJ
easat-5327	283	32	with	with	ADP
easat-5327	283	33	chan	chan	PROPN
easat-5327	283	34	,	,	PUNCT
easat-5327	283	35	et	et	PROPN
easat-5327	283	36	al	al	PROPN
easat-5327	283	37	.	.	PUNCT
easat-5327	284	1	[	[	X
easat-5327	284	2	69	69	NUM
easat-5327	284	3	]	]	PUNCT
easat-5327	284	4	,	,	PUNCT
easat-5327	284	5	he	he	PRON
easat-5327	284	6	and	and	CCONJ
easat-5327	284	7	shen	shen	VERB
easat-5327	285	1	[	[	X
easat-5327	285	2	71	71	NUM
easat-5327	285	3	]	]	PUNCT
easat-5327	285	4	suggests	suggest	VERB
easat-5327	285	5	that	that	SCONJ
easat-5327	285	6	ceo	ceo	NOUN
easat-5327	285	7	or	or	CCONJ
easat-5327	285	8	top	top	ADJ
easat-5327	285	9	managers	manager	NOUN
easat-5327	285	10	of	of	ADP
easat-5327	285	11	soe	soe	PROPN
easat-5327	285	12	are	be	AUX
easat-5327	285	13	connected	connect	VERB
easat-5327	285	14	to	to	ADP
easat-5327	285	15	government	government	NOUN
easat-5327	285	16	,	,	PUNCT
easat-5327	285	17	their	their	PRON
easat-5327	285	18	promotions	promotion	NOUN
easat-5327	285	19	and	and	CCONJ
easat-5327	285	20	career	career	NOUN
easat-5327	285	21	prospects	prospect	NOUN
easat-5327	285	22	are	be	AUX
easat-5327	285	23	evaluated	evaluate	VERB
easat-5327	285	24	by	by	ADP
easat-5327	285	25	a	a	DET
easat-5327	285	26	range	range	NOUN
easat-5327	285	27	of	of	ADP
easat-5327	285	28	social	social	ADJ
easat-5327	285	29	and	and	CCONJ
easat-5327	285	30	political	political	ADJ
easat-5327	285	31	objectives	objective	NOUN
easat-5327	285	32	,	,	PUNCT
easat-5327	285	33	rather	rather	ADV
easat-5327	285	34	than	than	ADP
easat-5327	285	35	solely	solely	ADV
easat-5327	285	36	financial	financial	ADJ
easat-5327	285	37	performance	performance	NOUN
easat-5327	285	38	,	,	PUNCT
easat-5327	285	39	such	such	ADJ
easat-5327	285	40	as	as	ADP
easat-5327	285	41	maximizing	maximize	VERB
easat-5327	285	42	enterprise	enterprise	NOUN
easat-5327	285	43	profits	profit	NOUN
easat-5327	285	44	to	to	PART
easat-5327	285	45	choose	choose	VERB
easat-5327	285	46	atp	atp	PROPN
easat-5327	285	47	.	.	PROPN
easat-5327	286	1	about	about	ADP
easat-5327	286	2	control	control	NOUN
easat-5327	286	3	variables	variable	NOUN
easat-5327	286	4	,	,	PUNCT
easat-5327	286	5	leverage	leverage	NOUN
easat-5327	286	6	and	and	CCONJ
easat-5327	286	7	ocf	ocf	NOUN
easat-5327	286	8	are	be	AUX
easat-5327	286	9	also	also	ADV
easat-5327	286	10	positively	positively	ADV
easat-5327	286	11	significant	significant	ADJ
easat-5327	286	12	with	with	ADP
easat-5327	286	13	atp	atp	PROPN
easat-5327	286	14	from	from	ADP
easat-5327	286	15	both	both	DET
easat-5327	286	16	table	table	NOUN
easat-5327	286	17	8	8	NUM
easat-5327	286	18	a	a	DET
easat-5327	286	19	and	and	CCONJ
easat-5327	286	20	table	table	NOUN
easat-5327	286	21	8	8	NUM
easat-5327	286	22	b	b	NOUN
easat-5327	286	23	suggesting	suggest	VERB
easat-5327	286	24	that	that	SCONJ
easat-5327	286	25	a	a	DET
easat-5327	286	26	larger	large	ADJ
easat-5327	286	27	firm	firm	NOUN
easat-5327	286	28	may	may	AUX
easat-5327	286	29	take	take	VERB
easat-5327	286	30	atp	atp	NOUN
easat-5327	286	31	behaviors	behavior	NOUN
easat-5327	286	32	and	and	CCONJ
easat-5327	286	33	non	non	ADJ
easat-5327	286	34	soes	soe	NOUN
easat-5327	286	35	are	be	AUX
easat-5327	286	36	more	more	ADV
easat-5327	286	37	inclined	inclined	ADJ
easat-5327	286	38	to	to	PART
easat-5327	286	39	adopt	adopt	VERB
easat-5327	286	40	atp	atp	NOUN
easat-5327	286	41	to	to	PART
easat-5327	286	42	make	make	VERB
easat-5327	286	43	maximum	maximum	ADJ
easat-5327	286	44	profits	profit	NOUN
easat-5327	286	45	.	.	PUNCT
easat-5327	287	1	6	6	X
easat-5327	287	2	.	.	X
easat-5327	287	3	conclusions	conclusion	NOUN
easat-5327	287	4	this	this	DET
easat-5327	287	5	study	study	NOUN
easat-5327	287	6	examines	examine	VERB
easat-5327	287	7	the	the	DET
easat-5327	287	8	influence	influence	NOUN
easat-5327	287	9	of	of	ADP
easat-5327	287	10	ceo	ceo	NOUN
easat-5327	287	11	compensation	compensation	NOUN
easat-5327	287	12	on	on	ADP
easat-5327	287	13	the	the	DET
easat-5327	287	14	atp	atp	PROPN
easat-5327	287	15	of	of	ADP
easat-5327	287	16	listed	list	VERB
easat-5327	287	17	companies	company	NOUN
easat-5327	287	18	in	in	ADP
easat-5327	287	19	china	china	PROPN
easat-5327	287	20	,	,	PUNCT
easat-5327	287	21	which	which	PRON
easat-5327	287	22	also	also	ADV
easat-5327	287	23	examine	examine	VERB
easat-5327	287	24	firm	firm	ADJ
easat-5327	287	25	size	size	NOUN
easat-5327	287	26	’s	’s	PART
easat-5327	287	27	moderation	moderation	NOUN
easat-5327	287	28	during	during	ADP
easat-5327	287	29	2017	2017	NUM
easat-5327	287	30	-	-	SYM
easat-5327	287	31	2022	2022	NUM
easat-5327	287	32	.	.	PUNCT
easat-5327	288	1	based	base	VERB
easat-5327	288	2	on	on	ADP
easat-5327	288	3	year	year	NOUN
easat-5327	288	4	2017	2017	NUM
easat-5327	288	5	-	-	SYM
easat-5327	288	6	2022	2022	NUM
easat-5327	288	7	listed	list	VERB
easat-5327	288	8	companies	company	NOUN
easat-5327	288	9	,	,	PUNCT
easat-5327	288	10	the	the	DET
easat-5327	288	11	final	final	ADJ
easat-5327	288	12	sample	sample	NOUN
easat-5327	288	13	size	size	NOUN
easat-5327	288	14	for	for	ADP
easat-5327	288	15	data	datum	NOUN
easat-5327	288	16	analysis	analysis	NOUN
easat-5327	288	17	after	after	SCONJ
easat-5327	288	18	the	the	DET
easat-5327	288	19	purposive	purposive	NOUN
easat-5327	288	20	sampling	sampling	NOUN
easat-5327	288	21	techniques	technique	NOUN
easat-5327	288	22	consists	consist	VERB
easat-5327	288	23	of	of	ADP
easat-5327	288	24	8,040	8,040	NUM
easat-5327	288	25	companies	company	NOUN
easat-5327	288	26	.	.	PUNCT
easat-5327	289	1	this	this	DET
easat-5327	289	2	research	research	NOUN
easat-5327	289	3	demonstrated	demonstrate	VERB
easat-5327	289	4	the	the	DET
easat-5327	289	5	positive	positive	ADJ
easat-5327	289	6	correlation	correlation	NOUN
easat-5327	289	7	between	between	ADP
easat-5327	289	8	ceo	ceo	NOUN
easat-5327	289	9	compensation	compensation	NOUN
easat-5327	289	10	and	and	CCONJ
easat-5327	289	11	atp	atp	PROPN
easat-5327	289	12	.	.	PUNCT
easat-5327	290	1	this	this	DET
easat-5327	290	2	research	research	NOUN
easat-5327	290	3	would	would	AUX
easat-5327	290	4	encourage	encourage	VERB
easat-5327	290	5	listed	list	VERB
easat-5327	290	6	companies	company	NOUN
easat-5327	290	7	in	in	ADP
easat-5327	290	8	china	china	PROPN
easat-5327	290	9	to	to	PART
easat-5327	290	10	implement	implement	VERB
easat-5327	290	11	corporate	corporate	ADJ
easat-5327	290	12	governance	governance	NOUN
easat-5327	290	13	mechanisms	mechanism	NOUN
easat-5327	290	14	and	and	CCONJ
easat-5327	290	15	attentions	attention	NOUN
easat-5327	290	16	on	on	ADP
easat-5327	290	17	tax	tax	NOUN
easat-5327	290	18	issues	issue	NOUN
easat-5327	290	19	,	,	PUNCT
easat-5327	290	20	this	this	DET
easat-5327	290	21	research	research	NOUN
easat-5327	290	22	offers	offer	VERB
easat-5327	290	23	new	new	ADJ
easat-5327	290	24	insights	insight	NOUN
easat-5327	290	25	into	into	ADP
easat-5327	290	26	how	how	SCONJ
easat-5327	290	27	ceo	ceo	NOUN
easat-5327	290	28	managerial	managerial	ADJ
easat-5327	290	29	mechanism	mechanism	NOUN
easat-5327	290	30	influence	influence	VERB
easat-5327	290	31	corporate	corporate	ADJ
easat-5327	290	32	tax	tax	NOUN
easat-5327	290	33	strategies	strategy	NOUN
easat-5327	290	34	.	.	PUNCT
easat-5327	291	1	the	the	DET
easat-5327	291	2	contributions	contribution	NOUN
easat-5327	291	3	of	of	ADP
easat-5327	291	4	this	this	DET
easat-5327	291	5	study	study	NOUN
easat-5327	291	6	are	be	AUX
easat-5327	291	7	instructive	instructive	ADJ
easat-5327	291	8	to	to	ADP
easat-5327	291	9	tax	tax	NOUN
easat-5327	291	10	authorities	authority	NOUN
easat-5327	291	11	and	and	CCONJ
easat-5327	291	12	firms	firm	NOUN
easat-5327	291	13	.	.	PUNCT
easat-5327	292	1	this	this	DET
easat-5327	292	2	study	study	NOUN
easat-5327	292	3	shows	show	VERB
easat-5327	292	4	that	that	SCONJ
easat-5327	292	5	in	in	ADP
easat-5327	292	6	non	non	ADJ
easat-5327	292	7	-	-	ADJ
easat-5327	292	8	state	state	ADJ
easat-5327	292	9	owned	own	VERB
easat-5327	292	10	firms	firm	NOUN
easat-5327	292	11	,	,	PUNCT
easat-5327	292	12	although	although	SCONJ
easat-5327	292	13	the	the	DET
easat-5327	292	14	practice	practice	NOUN
easat-5327	292	15	of	of	ADP
easat-5327	292	16	tax	tax	NOUN
easat-5327	292	17	avoidance	avoidance	NOUN
easat-5327	292	18	is	be	AUX
easat-5327	292	19	still	still	ADV
easat-5327	292	20	in	in	ADP
easat-5327	292	21	the	the	DET
easat-5327	292	22	legal	legal	ADJ
easat-5327	292	23	corridors	corridor	NOUN
easat-5327	292	24	,	,	PUNCT
easat-5327	292	25	there	there	PRON
easat-5327	292	26	are	be	VERB
easat-5327	292	27	still	still	ADV
easat-5327	292	28	signs	sign	NOUN
easat-5327	292	29	of	of	ADP
easat-5327	292	30	tax	tax	NOUN
easat-5327	292	31	avoidance	avoidance	NOUN
easat-5327	292	32	but	but	CCONJ
easat-5327	292	33	if	if	SCONJ
easat-5327	292	34	carried	carry	VERB
easat-5327	292	35	out	out	ADP
easat-5327	292	36	over	over	ADP
easat-5327	292	37	a	a	DET
easat-5327	292	38	long	long	ADJ
easat-5327	292	39	period	period	NOUN
easat-5327	292	40	of	of	ADP
easat-5327	292	41	time	time	NOUN
easat-5327	292	42	,	,	PUNCT
easat-5327	292	43	it	it	PRON
easat-5327	292	44	may	may	AUX
easat-5327	292	45	become	become	VERB
easat-5327	292	46	an	an	DET
easat-5327	292	47	aggressive	aggressive	ADJ
easat-5327	292	48	tax	tax	NOUN
easat-5327	292	49	avoidance	avoidance	NOUN
easat-5327	292	50	behaviour	behaviour	NOUN
easat-5327	292	51	.	.	PUNCT
easat-5327	293	1	ceo	ceo	NOUN
easat-5327	293	2	remuneration	remuneration	NOUN
easat-5327	293	3	,	,	PUNCT
easat-5327	293	4	firm	firm	ADJ
easat-5327	293	5	size	size	NOUN
easat-5327	293	6	and	and	CCONJ
easat-5327	293	7	the	the	DET
easat-5327	293	8	interaction	interaction	NOUN
easat-5327	293	9	effect	effect	NOUN
easat-5327	293	10	of	of	ADP
easat-5327	293	11	the	the	DET
easat-5327	293	12	two	two	NUM
easat-5327	293	13	have	have	VERB
easat-5327	293	14	an	an	DET
easat-5327	293	15	incentive	incentive	NOUN
easat-5327	293	16	effect	effect	NOUN
easat-5327	293	17	on	on	ADP
easat-5327	293	18	tax	tax	NOUN
easat-5327	293	19	avoidance	avoidance	NOUN
easat-5327	293	20	behaviour	behaviour	NOUN
easat-5327	293	21	of	of	ADP
easat-5327	293	22	firms	firm	NOUN
easat-5327	293	23	.	.	PUNCT
easat-5327	294	1	therefore	therefore	ADV
easat-5327	294	2	,	,	PUNCT
easat-5327	294	3	this	this	DET
easat-5327	294	4	study	study	NOUN
easat-5327	294	5	provides	provide	VERB
easat-5327	294	6	inputs	input	NOUN
easat-5327	294	7	for	for	ADP
easat-5327	294	8	tax	tax	NOUN
easat-5327	294	9	authorities	authority	NOUN
easat-5327	294	10	in	in	ADP
easat-5327	294	11	implementing	implement	VERB
easat-5327	294	12	better	well	ADJ
easat-5327	294	13	tax	tax	NOUN
easat-5327	294	14	regulations	regulation	NOUN
easat-5327	294	15	and	and	CCONJ
easat-5327	294	16	enforcement	enforcement	NOUN
easat-5327	294	17	to	to	PART
easat-5327	294	18	protect	protect	VERB
easat-5327	294	19	state	state	NOUN
easat-5327	294	20	revenues	revenue	NOUN
easat-5327	294	21	.	.	PUNCT
easat-5327	295	1	for	for	ADP
easat-5327	295	2	firms	firm	NOUN
easat-5327	295	3	,	,	PUNCT
easat-5327	295	4	chinese	chinese	ADJ
easat-5327	295	5	firms	firm	NOUN
easat-5327	295	6	should	should	AUX
easat-5327	295	7	pay	pay	VERB
easat-5327	295	8	more	more	ADJ
easat-5327	295	9	attention	attention	NOUN
easat-5327	295	10	to	to	ADP
easat-5327	295	11	corporate	corporate	ADJ
easat-5327	295	12	governance	governance	NOUN
easat-5327	295	13	mechanisms	mechanism	NOUN
easat-5327	295	14	including	include	VERB
easat-5327	295	15	ceo	ceo	NOUN
easat-5327	295	16	compensation	compensation	NOUN
easat-5327	295	17	and	and	CCONJ
easat-5327	295	18	the	the	DET
easat-5327	295	19	introduction	introduction	NOUN
easat-5327	295	20	of	of	ADP
easat-5327	295	21	future	future	ADJ
easat-5327	295	22	equity	equity	NOUN
easat-5327	295	23	incentives	incentive	NOUN
easat-5327	295	24	,	,	PUNCT
easat-5327	295	25	in	in	ADP
easat-5327	295	26	order	order	NOUN
easat-5327	295	27	to	to	PART
easat-5327	295	28	standardize	standardize	VERB
easat-5327	295	29	tax	tax	NOUN
easat-5327	295	30	administration	administration	NOUN
easat-5327	295	31	.	.	PUNCT
easat-5327	296	1	there	there	PRON
easat-5327	296	2	are	be	VERB
easat-5327	296	3	several	several	ADJ
easat-5327	296	4	limitations	limitation	NOUN
easat-5327	296	5	and	and	CCONJ
easat-5327	296	6	recommendations	recommendation	NOUN
easat-5327	296	7	that	that	PRON
easat-5327	296	8	need	need	VERB
easat-5327	296	9	to	to	PART
easat-5327	296	10	consider	consider	VERB
easat-5327	296	11	in	in	ADP
easat-5327	296	12	this	this	DET
easat-5327	296	13	study	study	NOUN
easat-5327	296	14	.	.	PUNCT
easat-5327	297	1	the	the	DET
easat-5327	297	2	first	first	ADJ
easat-5327	297	3	limitation	limitation	NOUN
easat-5327	297	4	pertains	pertain	VERB
easat-5327	297	5	to	to	ADP
easat-5327	297	6	the	the	DET
easat-5327	297	7	generalibility	generalibility	NOUN
easat-5327	297	8	.	.	PUNCT
easat-5327	298	1	the	the	DET
easat-5327	298	2	findings	finding	NOUN
easat-5327	298	3	in	in	ADP
easat-5327	298	4	this	this	DET
easat-5327	298	5	study	study	NOUN
easat-5327	298	6	are	be	AUX
easat-5327	298	7	specific	specific	ADJ
easat-5327	298	8	to	to	ADP
easat-5327	298	9	the	the	DET
easat-5327	298	10	chinese	chinese	ADJ
easat-5327	298	11	context	context	NOUN
easat-5327	298	12	.	.	PUNCT
easat-5327	299	1	therefore	therefore	ADV
easat-5327	299	2	,	,	PUNCT
easat-5327	299	3	they	they	PRON
easat-5327	299	4	do	do	AUX
easat-5327	299	5	not	not	PART
easat-5327	299	6	have	have	VERB
easat-5327	299	7	a	a	DET
easat-5327	299	8	universal	universal	ADJ
easat-5327	299	9	applicability	applicability	NOUN
easat-5327	299	10	on	on	ADP
easat-5327	299	11	a	a	DET
easat-5327	299	12	global	global	ADJ
easat-5327	299	13	scale	scale	NOUN
easat-5327	299	14	.	.	PUNCT
easat-5327	300	1	consequently	consequently	ADV
easat-5327	300	2	,	,	PUNCT
easat-5327	300	3	the	the	DET
easat-5327	300	4	results	result	NOUN
easat-5327	300	5	could	could	AUX
easat-5327	300	6	not	not	PART
easat-5327	300	7	be	be	AUX
easat-5327	300	8	directly	directly	ADV
easat-5327	300	9	generalized	generalize	VERB
easat-5327	300	10	to	to	ADP
easat-5327	300	11	other	other	ADJ
easat-5327	300	12	countries	country	NOUN
easat-5327	300	13	.	.	PUNCT
easat-5327	301	1	a	a	DET
easat-5327	301	2	broader	broad	ADJ
easat-5327	301	3	international	international	ADJ
easat-5327	301	4	study	study	NOUN
easat-5327	301	5	would	would	AUX
easat-5327	301	6	be	be	AUX
easat-5327	301	7	needed	need	VERB
easat-5327	301	8	to	to	PART
easat-5327	301	9	produce	produce	VERB
easat-5327	301	10	findings	finding	NOUN
easat-5327	301	11	that	that	PRON
easat-5327	301	12	could	could	AUX
easat-5327	301	13	be	be	AUX
easat-5327	301	14	applied	apply	VERB
easat-5327	301	15	more	more	ADV
easat-5327	301	16	widely	widely	ADV
easat-5327	301	17	across	across	ADP
easat-5327	301	18	different	different	ADJ
easat-5327	301	19	regions	region	NOUN
easat-5327	301	20	.	.	PUNCT
easat-5327	302	1	second	second	ADJ
easat-5327	302	2	,	,	PUNCT
easat-5327	302	3	future	future	ADJ
easat-5327	302	4	research	research	NOUN
easat-5327	302	5	should	should	AUX
easat-5327	302	6	further	far	ADV
easat-5327	302	7	explore	explore	VERB
easat-5327	302	8	the	the	DET
easat-5327	302	9	mechanisms	mechanism	NOUN
easat-5327	302	10	that	that	PRON
easat-5327	302	11	drive	drive	VERB
easat-5327	302	12	the	the	DET
easat-5327	302	13	associations	association	NOUN
easat-5327	302	14	between	between	ADP
easat-5327	302	15	ceo	ceo	NOUN
easat-5327	302	16	compensation	compensation	NOUN
easat-5327	302	17	,	,	PUNCT
easat-5327	302	18	firm	firm	ADJ
easat-5327	302	19	size	size	NOUN
easat-5327	302	20	,	,	PUNCT
easat-5327	302	21	and	and	CCONJ
easat-5327	302	22	atp	atp	PROPN
easat-5327	302	23	.	.	PUNCT
easat-5327	303	1	this	this	PRON
easat-5327	303	2	could	could	AUX
easat-5327	303	3	include	include	VERB
easat-5327	303	4	qualitative	qualitative	ADJ
easat-5327	303	5	methods	method	NOUN
easat-5327	303	6	such	such	ADJ
easat-5327	303	7	as	as	ADP
easat-5327	303	8	case	case	NOUN
easat-5327	303	9	studies	study	NOUN
easat-5327	303	10	,	,	PUNCT
easat-5327	303	11	interviews	interview	NOUN
easat-5327	303	12	,	,	PUNCT
easat-5327	303	13	or	or	CCONJ
easat-5327	303	14	text	text	NOUN
easat-5327	303	15	analysis	analysis	NOUN
easat-5327	303	16	,	,	PUNCT
easat-5327	303	17	providing	provide	VERB
easat-5327	303	18	a	a	DET
easat-5327	303	19	more	more	ADJ
easat-5327	303	20	in	in	ADP
easat-5327	303	21	-	-	PUNCT
easat-5327	303	22	depth	depth	NOUN
easat-5327	303	23	perception	perception	NOUN
easat-5327	303	24	of	of	ADP
easat-5327	303	25	these	these	DET
easat-5327	303	26	dynamics	dynamic	NOUN
easat-5327	303	27	.	.	PUNCT
easat-5327	304	1	additionally	additionally	ADV
easat-5327	304	2	,	,	PUNCT
easat-5327	304	3	examining	examine	VERB
easat-5327	304	4	the	the	DET
easat-5327	304	5	impact	impact	NOUN
easat-5327	304	6	of	of	ADP
easat-5327	304	7	other	other	ADJ
easat-5327	304	8	variables	variable	NOUN
easat-5327	304	9	like	like	ADP
easat-5327	304	10	ownership	ownership	NOUN
easat-5327	304	11	structure	structure	NOUN
easat-5327	304	12	,	,	PUNCT
easat-5327	304	13	legal	legal	ADJ
easat-5327	304	14	environment	environment	NOUN
easat-5327	304	15	,	,	PUNCT
easat-5327	304	16	or	or	CCONJ
easat-5327	304	17	industry	industry	NOUN
easat-5327	304	18	characteristics	characteristic	NOUN
easat-5327	304	19	could	could	AUX
easat-5327	304	20	offer	offer	VERB
easat-5327	304	21	a	a	DET
easat-5327	304	22	more	more	ADV
easat-5327	304	23	comprehensive	comprehensive	ADJ
easat-5327	304	24	perspective	perspective	NOUN
easat-5327	304	25	.	.	PUNCT
easat-5327	305	1	this	this	DET
easat-5327	305	2	study	study	NOUN
easat-5327	305	3	offers	offer	VERB
easat-5327	305	4	the	the	DET
easat-5327	305	5	understanding	understanding	NOUN
easat-5327	305	6	of	of	ADP
easat-5327	305	7	the	the	DET
easat-5327	305	8	link	link	NOUN
easat-5327	305	9	between	between	ADP
easat-5327	305	10	ceo	ceo	NOUN
easat-5327	305	11	compensation	compensation	NOUN
easat-5327	305	12	and	and	CCONJ
easat-5327	305	13	atp	atp	PROPN
easat-5327	305	14	,	,	PUNCT
easat-5327	305	15	emphasizing	emphasize	VERB
easat-5327	305	16	the	the	DET
easat-5327	305	17	moderating	moderate	VERB
easat-5327	305	18	role	role	NOUN
easat-5327	305	19	of	of	ADP
easat-5327	305	20	firm	firm	ADJ
easat-5327	305	21	size	size	NOUN
easat-5327	305	22	.	.	PUNCT
easat-5327	306	1	these	these	DET
easat-5327	306	2	insights	insight	NOUN
easat-5327	306	3	are	be	AUX
easat-5327	306	4	valuable	valuable	ADJ
easat-5327	306	5	for	for	ADP
easat-5327	306	6	policymakers	policymaker	NOUN
easat-5327	306	7	and	and	CCONJ
easat-5327	306	8	tax	tax	NOUN
easat-5327	306	9	regulators	regulator	NOUN
easat-5327	306	10	in	in	ADP
easat-5327	306	11	shaping	shape	VERB
easat-5327	306	12	effective	effective	ADJ
easat-5327	306	13	tax	tax	NOUN
easat-5327	306	14	practices	practice	NOUN
easat-5327	306	15	and	and	CCONJ
easat-5327	306	16	policies	policy	NOUN
easat-5327	306	17	.	.	PUNCT
easat-5327	307	1	this	this	DET
easat-5327	307	2	research	research	NOUN
easat-5327	307	3	expects	expect	VERB
easat-5327	307	4	to	to	PART
easat-5327	307	5	advance	advance	VERB
easat-5327	307	6	knowledge	knowledge	NOUN
easat-5327	307	7	of	of	ADP
easat-5327	307	8	the	the	DET
easat-5327	307	9	factors	factor	NOUN
easat-5327	307	10	that	that	PRON
easat-5327	307	11	affect	affect	VERB
easat-5327	307	12	tax	tax	NOUN
easat-5327	307	13	aggressiveness	aggressiveness	NOUN
easat-5327	307	14	,	,	PUNCT
easat-5327	307	15	helping	help	VERB
easat-5327	307	16	to	to	PART
easat-5327	307	17	develop	develop	VERB
easat-5327	307	18	more	more	ADV
easat-5327	307	19	robust	robust	ADJ
easat-5327	307	20	corporate	corporate	ADJ
easat-5327	307	21	tax	tax	NOUN
easat-5327	307	22	policies	policy	NOUN
easat-5327	307	23	and	and	CCONJ
easat-5327	307	24	practices	practice	NOUN
easat-5327	307	25	.	.	PUNCT
easat-5327	308	1	transparency	transparency	NOUN
easat-5327	308	2	:	:	PUNCT
easat-5327	308	3	the	the	DET
easat-5327	308	4	authors	author	NOUN
easat-5327	308	5	confirm	confirm	VERB
easat-5327	308	6	that	that	SCONJ
easat-5327	308	7	the	the	DET
easat-5327	308	8	manuscript	manuscript	NOUN
easat-5327	308	9	is	be	AUX
easat-5327	308	10	an	an	DET
easat-5327	308	11	honest	honest	ADJ
easat-5327	308	12	,	,	PUNCT
easat-5327	308	13	accurate	accurate	ADJ
easat-5327	308	14	,	,	PUNCT
easat-5327	308	15	and	and	CCONJ
easat-5327	308	16	transparent	transparent	ADJ
easat-5327	308	17	account	account	NOUN
easat-5327	308	18	of	of	ADP
easat-5327	308	19	the	the	DET
easat-5327	308	20	study	study	NOUN
easat-5327	308	21	;	;	PUNCT
easat-5327	308	22	that	that	SCONJ
easat-5327	308	23	no	no	DET
easat-5327	308	24	vital	vital	ADJ
easat-5327	308	25	features	feature	NOUN
easat-5327	308	26	of	of	ADP
easat-5327	308	27	the	the	DET
easat-5327	308	28	study	study	NOUN
easat-5327	308	29	have	have	AUX
easat-5327	308	30	been	be	AUX
easat-5327	308	31	omitted	omit	VERB
easat-5327	308	32	;	;	PUNCT
easat-5327	308	33	and	and	CCONJ
easat-5327	308	34	that	that	SCONJ
easat-5327	308	35	any	any	DET
easat-5327	308	36	discrepancies	discrepancy	NOUN
easat-5327	308	37	from	from	ADP
easat-5327	308	38	the	the	DET
easat-5327	308	39	study	study	NOUN
easat-5327	308	40	as	as	SCONJ
easat-5327	308	41	planned	plan	VERB
easat-5327	308	42	have	have	AUX
easat-5327	308	43	been	be	AUX
easat-5327	308	44	explained	explain	VERB
easat-5327	308	45	.	.	PUNCT
easat-5327	309	1	this	this	DET
easat-5327	309	2	study	study	NOUN
easat-5327	309	3	followed	follow	VERB
easat-5327	309	4	all	all	DET
easat-5327	309	5	ethical	ethical	ADJ
easat-5327	309	6	practices	practice	NOUN
easat-5327	309	7	during	during	ADP
easat-5327	309	8	writing	writing	NOUN
easat-5327	309	9	.	.	PUNCT
easat-5327	310	1	772	772	NUM
easat-5327	310	2	edelweiss	edelweiss	PROPN
easat-5327	310	3	applied	apply	VERB
easat-5327	310	4	science	science	NOUN
easat-5327	310	5	and	and	CCONJ
easat-5327	310	6	technology	technology	NOUN
easat-5327	310	7	issn	issn	PROPN
easat-5327	310	8	:	:	PUNCT
easat-5327	310	9	2576	2576	NUM
easat-5327	310	10	-	-	SYM
easat-5327	310	11	8484	8484	NUM
easat-5327	310	12	vol	vol	NOUN
easat-5327	310	13	.	.	PROPN
easat-5327	311	1	9	9	NUM
easat-5327	311	2	,	,	PUNCT
easat-5327	311	3	no	no	INTJ
easat-5327	311	4	.	.	NOUN
easat-5327	312	1	3	3	NUM
easat-5327	312	2	:	:	PUNCT
easat-5327	312	3	760	760	NUM
easat-5327	312	4	-	-	SYM
easat-5327	312	5	775	775	NUM
easat-5327	312	6	,	,	PUNCT
easat-5327	312	7	2025	2025	NUM
easat-5327	312	8	doi	doi	NOUN
easat-5327	312	9	:	:	PUNCT
easat-5327	312	10	10.55214/25768484.v9i3.5327	10.55214/25768484.v9i3.5327	NOUN
easat-5327	312	11	©	©	PROPN
easat-5327	312	12	2025	2025	NUM
easat-5327	312	13	by	by	ADP
easat-5327	312	14	the	the	DET
easat-5327	312	15	authors	author	NOUN
easat-5327	312	16	;	;	PUNCT
easat-5327	312	17	licensee	licensee	PROPN
easat-5327	312	18	learning	learn	VERB
easat-5327	312	19	gate	gate	PROPN
easat-5327	312	20	acknowledgment	acknowledgment	NOUN
easat-5327	312	21	:	:	PUNCT
easat-5327	312	22	i	i	PRON
easat-5327	312	23	felt	feel	VERB
easat-5327	312	24	my	my	PRON
easat-5327	312	25	sincere	sincere	ADJ
easat-5327	312	26	gratitude	gratitude	NOUN
easat-5327	312	27	to	to	ADP
easat-5327	312	28	my	my	PRON
easat-5327	312	29	supervisors	supervisor	NOUN
easat-5327	312	30	dr	dr	PROPN
easat-5327	312	31	.	.	PROPN
easat-5327	312	32	idawati	idawati	PROPN
easat-5327	312	33	and	and	CCONJ
easat-5327	312	34	dr	dr	PROPN
easat-5327	312	35	.	.	PROPN
easat-5327	312	36	ropidah	ropidah	PROPN
easat-5327	312	37	for	for	ADP
easat-5327	312	38	their	their	PRON
easat-5327	312	39	guidance	guidance	NOUN
easat-5327	312	40	and	and	CCONJ
easat-5327	312	41	support	support	NOUN
easat-5327	312	42	throughout	throughout	ADP
easat-5327	312	43	this	this	DET
easat-5327	312	44	research	research	NOUN
easat-5327	312	45	.	.	PUNCT
easat-5327	313	1	special	special	ADJ
easat-5327	313	2	thanks	thank	NOUN
easat-5327	313	3	to	to	ADP
easat-5327	313	4	tunku	tunku	PROPN
easat-5327	313	5	puteri	puteri	PROPN
easat-5327	313	6	intan	intan	PROPN
easat-5327	313	7	safinaz	safinaz	VERB
easat-5327	313	8	school	school	NOUN
easat-5327	313	9	of	of	ADP
easat-5327	313	10	accountancy	accountancy	NOUN
easat-5327	313	11	,	,	PUNCT
easat-5327	313	12	college	college	NOUN
easat-5327	313	13	of	of	ADP
easat-5327	313	14	business	business	NOUN
easat-5327	313	15	,	,	PUNCT
easat-5327	313	16	universiti	universiti	PROPN
easat-5327	313	17	utara	utara	NOUN
easat-5327	313	18	malaysia	malaysia	PROPN
easat-5327	313	19	for	for	ADP
easat-5327	313	20	providing	provide	VERB
easat-5327	313	21	the	the	DET
easat-5327	313	22	resources	resource	NOUN
easat-5327	313	23	necessary	necessary	ADJ
easat-5327	313	24	for	for	ADP
easat-5327	313	25	this	this	DET
easat-5327	313	26	study	study	NOUN
easat-5327	313	27	.	.	PUNCT
easat-5327	314	1	i	i	PRON
easat-5327	314	2	also	also	ADV
easat-5327	314	3	appreciate	appreciate	VERB
easat-5327	314	4	the	the	DET
easat-5327	314	5	feedback	feedback	NOUN
easat-5327	314	6	from	from	ADP
easat-5327	314	7	my	my	PRON
easat-5327	314	8	colleagues	colleague	NOUN
easat-5327	314	9	and	and	CCONJ
easat-5327	314	10	the	the	DET
easat-5327	314	11	support	support	NOUN
easat-5327	314	12	of	of	ADP
easat-5327	314	13	my	my	PRON
easat-5327	314	14	family	family	NOUN
easat-5327	314	15	and	and	CCONJ
easat-5327	314	16	friends	friend	NOUN
easat-5327	314	17	.	.	PUNCT
easat-5327	315	1	copyright	copyright	NOUN
easat-5327	315	2	:	:	PUNCT
easat-5327	315	3	©	©	PROPN
easat-5327	315	4	2025	2025	NUM
easat-5327	315	5	by	by	ADP
easat-5327	315	6	the	the	DET
easat-5327	315	7	authors	author	NOUN
easat-5327	315	8	.	.	PUNCT
easat-5327	316	1	this	this	DET
easat-5327	316	2	open	open	ADJ
easat-5327	316	3	-	-	PUNCT
easat-5327	316	4	access	access	NOUN
easat-5327	316	5	article	article	NOUN
easat-5327	316	6	is	be	AUX
easat-5327	316	7	distributed	distribute	VERB
easat-5327	316	8	under	under	ADP
easat-5327	316	9	the	the	DET
easat-5327	316	10	terms	term	NOUN
easat-5327	316	11	and	and	CCONJ
easat-5327	316	12	conditions	condition	NOUN
easat-5327	316	13	of	of	ADP
easat-5327	316	14	the	the	DET
easat-5327	316	15	creative	creative	ADJ
easat-5327	316	16	commons	common	NOUN
easat-5327	316	17	attribution	attribution	NOUN
easat-5327	316	18	(	(	PUNCT
easat-5327	316	19	cc	cc	NOUN
easat-5327	316	20	by	by	ADP
easat-5327	316	21	)	)	PUNCT
easat-5327	316	22	license	license	NOUN
easat-5327	316	23	(	(	PUNCT
easat-5327	316	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-5327	316	25	)	)	PUNCT
easat-5327	316	26	.	.	PUNCT
easat-5327	317	1	references	reference	NOUN
easat-5327	317	2	[	[	X
easat-5327	317	3	1	1	NUM
easat-5327	317	4	]	]	X
easat-5327	317	5	c.	c.	NOUN
easat-5327	317	6	liua	liua	NOUN
easat-5327	317	7	,	,	PUNCT
easat-5327	317	8	y.	y.	PROPN
easat-5327	317	9	chen	chen	PROPN
easat-5327	317	10	,	,	PUNCT
easat-5327	317	11	b.	b.	PROPN
easat-5327	317	12	lina	lina	PROPN
easat-5327	317	13	,	,	PUNCT
easat-5327	317	14	and	and	CCONJ
easat-5327	317	15	j.	j.	PROPN
easat-5327	317	16	caoab	caoab	PROPN
easat-5327	317	17	,	,	PUNCT
easat-5327	317	18	"	"	PUNCT
easat-5327	317	19	internal	internal	ADJ
easat-5327	317	20	control	control	NOUN
easat-5327	317	21	and	and	CCONJ
easat-5327	317	22	tax	tax	NOUN
easat-5327	317	23	aggressiveness	aggressiveness	NOUN
easat-5327	317	24	:	:	PUNCT
easat-5327	317	25	evidence	evidence	NOUN
easat-5327	317	26	from	from	ADP
easat-5327	317	27	china	china	PROPN
easat-5327	317	28	,	,	PUNCT
easat-5327	317	29	"	"	PUNCT
easat-5327	317	30	proceedings	proceeding	NOUN
easat-5327	317	31	of	of	ADP
easat-5327	317	32	18th	18th	ADJ
easat-5327	317	33	asian	asian	ADJ
easat-5327	317	34	academic	academic	ADJ
easat-5327	317	35	accounting	accounting	PROPN
easat-5327	317	36	association	association	PROPN
easat-5327	317	37	,	,	PUNCT
easat-5327	317	38	pp	pp	PROPN
easat-5327	317	39	.	.	PUNCT
easat-5327	318	1	31	31	NUM
easat-5327	318	2	-	-	SYM
easat-5327	318	3	40	40	NUM
easat-5327	318	4	,	,	PUNCT
easat-5327	318	5	2017	2017	NUM
easat-5327	318	6	.	.	PUNCT
easat-5327	319	1	[	[	X
easat-5327	319	2	2	2	X
easat-5327	319	3	]	]	PUNCT
easat-5327	319	4	j.	j.	PROPN
easat-5327	319	5	l.	l.	PROPN
easat-5327	319	6	hoopes	hoopes	PROPN
easat-5327	319	7	,	,	PUNCT
easat-5327	319	8	p.	p.	NOUN
easat-5327	319	9	t.	t.	PROPN
easat-5327	319	10	langetieg	langetieg	PROPN
easat-5327	319	11	,	,	PUNCT
easat-5327	319	12	e.	e.	PROPN
easat-5327	319	13	l.	l.	PROPN
easat-5327	319	14	maydew	maydew	PROPN
easat-5327	319	15	,	,	PUNCT
easat-5327	319	16	and	and	CCONJ
easat-5327	319	17	m.	m.	PROPN
easat-5327	319	18	s.	s.	PROPN
easat-5327	319	19	mullaney	mullaney	PROPN
easat-5327	319	20	,	,	PUNCT
easat-5327	319	21	"	"	PUNCT
easat-5327	319	22	are	be	AUX
easat-5327	319	23	private	private	ADJ
easat-5327	319	24	firms	firm	NOUN
easat-5327	319	25	more	more	ADV
easat-5327	319	26	aggressive	aggressive	ADJ
easat-5327	319	27	tax	tax	NOUN
easat-5327	319	28	planners	planner	NOUN
easat-5327	319	29	?	?	PUNCT
easat-5327	319	30	,	,	PUNCT
easat-5327	319	31	"	"	PUNCT
easat-5327	319	32	the	the	DET
easat-5327	319	33	accounting	accounting	NOUN
easat-5327	319	34	review	review	NOUN
easat-5327	319	35	,	,	PUNCT
easat-5327	319	36	vol	vol	NOUN
easat-5327	319	37	.	.	PROPN
easat-5327	319	38	99	99	NUM
easat-5327	319	39	,	,	PUNCT
easat-5327	319	40	no	no	INTJ
easat-5327	319	41	.	.	NOUN
easat-5327	319	42	4	4	NUM
easat-5327	319	43	,	,	PUNCT
easat-5327	319	44	pp	pp	ADJ
easat-5327	319	45	.	.	PUNCT
easat-5327	319	46	197	197	NUM
easat-5327	319	47	-	-	SYM
easat-5327	319	48	223	223	NUM
easat-5327	319	49	,	,	PUNCT
easat-5327	319	50	2024	2024	NUM
easat-5327	319	51	.	.	PUNCT
easat-5327	320	1	https://doi.org/10.2308/tar-2020-0499	https://doi.org/10.2308/tar-2020-0499	NOUN
easat-5327	320	2	[	[	X
easat-5327	320	3	3	3	NUM
easat-5327	320	4	]	]	SYM
easat-5327	320	5	su	su	NOUN
easat-5327	320	6	,	,	PUNCT
easat-5327	320	7	"	"	PUNCT
easat-5327	320	8	tax	tax	NOUN
easat-5327	320	9	administration	administration	NOUN
easat-5327	320	10	digitization	digitization	NOUN
easat-5327	320	11	and	and	CCONJ
easat-5327	320	12	corporate	corporate	ADJ
easat-5327	320	13	tax	tax	NOUN
easat-5327	320	14	avoidance	avoidance	NOUN
easat-5327	320	15	:	:	PUNCT
easat-5327	320	16	a	a	DET
easat-5327	320	17	quasi	quasi	ADJ
easat-5327	320	18	-	-	ADJ
easat-5327	320	19	natural	natural	ADJ
easat-5327	320	20	experiment	experiment	NOUN
easat-5327	320	21	based	base	VERB
easat-5327	320	22	on	on	ADP
easat-5327	320	23	the	the	DET
easat-5327	320	24	golden	golden	ADJ
easat-5327	320	25	tax	tax	PROPN
easat-5327	320	26	iii	iii	NOUN
easat-5327	320	27	project	project	NOUN
easat-5327	320	28	in	in	ADP
easat-5327	320	29	china	china	PROPN
easat-5327	320	30	,	,	PUNCT
easat-5327	320	31	"	"	PUNCT
easat-5327	320	32	2023	2023	NUM
easat-5327	320	33	.	.	PUNCT
easat-5327	321	1	https://doi.org/10.21203/rs.3.rs-2736865/v1	https://doi.org/10.21203/rs.3.rs-2736865/v1	PROPN
easat-5327	322	1	[	[	X
easat-5327	322	2	4	4	NUM
easat-5327	322	3	]	]	PUNCT
easat-5327	322	4	h.	h.	PROPN
easat-5327	322	5	jiang	jiang	PROPN
easat-5327	322	6	and	and	CCONJ
easat-5327	322	7	e.	e.	PROPN
easat-5327	322	8	kim	kim	PROPN
easat-5327	322	9	,	,	PUNCT
easat-5327	322	10	"	"	PUNCT
easat-5327	322	11	characteristics	characteristic	NOUN
easat-5327	322	12	of	of	ADP
easat-5327	322	13	top	top	ADJ
easat-5327	322	14	management	management	NOUN
easat-5327	322	15	team	team	NOUN
easat-5327	322	16	and	and	CCONJ
easat-5327	322	17	chinese	chinese	ADJ
easat-5327	322	18	tax	tax	NOUN
easat-5327	322	19	planning	planning	NOUN
easat-5327	322	20	nexus	nexus	NOUN
easat-5327	322	21	:	:	PUNCT
easat-5327	322	22	findings	finding	NOUN
easat-5327	322	23	from	from	ADP
easat-5327	322	24	a	a	DET
easat-5327	322	25	fuzzy	fuzzy	ADJ
easat-5327	322	26	-	-	PUNCT
easat-5327	322	27	set	set	VERB
easat-5327	322	28	qualitative	qualitative	ADJ
easat-5327	322	29	comparative	comparative	ADJ
easat-5327	322	30	analysis	analysis	NOUN
easat-5327	322	31	,	,	PUNCT
easat-5327	322	32	"	"	PUNCT
easat-5327	322	33	front	front	ADJ
easat-5327	322	34	psychol	psychol	NOUN
easat-5327	322	35	,	,	PUNCT
easat-5327	322	36	vol	vol	NOUN
easat-5327	322	37	.	.	PROPN
easat-5327	322	38	13	13	NUM
easat-5327	322	39	,	,	PUNCT
easat-5327	322	40	p.	p.	NOUN
easat-5327	322	41	964278	964278	NUM
easat-5327	322	42	,	,	PUNCT
easat-5327	322	43	2022	2022	NUM
easat-5327	322	44	.	.	PUNCT
easat-5327	323	1	https://doi.org/10.3389/fpsyg.2022.964278	https://doi.org/10.3389/fpsyg.2022.964278	PROPN
easat-5327	324	1	[	[	X
easat-5327	324	2	5	5	X
easat-5327	324	3	]	]	PUNCT
easat-5327	324	4	s.	s.	PROPN
easat-5327	324	5	c.	c.	PROPN
easat-5327	324	6	m.	m.	PROPN
easat-5327	324	7	leung	leung	PROPN
easat-5327	324	8	,	,	PUNCT
easat-5327	324	9	g.	g.	PROPN
easat-5327	324	10	richardson	richardson	PROPN
easat-5327	324	11	,	,	PUNCT
easat-5327	324	12	and	and	CCONJ
easat-5327	324	13	g.	g.	PROPN
easat-5327	324	14	taylor	taylor	PROPN
easat-5327	324	15	,	,	PUNCT
easat-5327	324	16	"	"	PUNCT
easat-5327	324	17	the	the	DET
easat-5327	324	18	effect	effect	NOUN
easat-5327	324	19	of	of	ADP
easat-5327	324	20	the	the	DET
easat-5327	324	21	general	general	ADJ
easat-5327	324	22	anti	anti	ADJ
easat-5327	324	23	-	-	ADJ
easat-5327	324	24	avoidance	avoidance	ADJ
easat-5327	324	25	rule	rule	NOUN
easat-5327	324	26	on	on	ADP
easat-5327	324	27	corporate	corporate	ADJ
easat-5327	324	28	tax	tax	NOUN
easat-5327	324	29	avoidance	avoidance	NOUN
easat-5327	324	30	in	in	ADP
easat-5327	324	31	china	china	PROPN
easat-5327	324	32	,	,	PUNCT
easat-5327	324	33	"	"	PUNCT
easat-5327	324	34	journal	journal	NOUN
easat-5327	324	35	of	of	ADP
easat-5327	324	36	contemporary	contemporary	PROPN
easat-5327	324	37	accounting	accounting	PROPN
easat-5327	324	38	&	&	CCONJ
easat-5327	324	39	economics	economic	NOUN
easat-5327	324	40	,	,	PUNCT
easat-5327	324	41	vol	vol	NOUN
easat-5327	324	42	.	.	PROPN
easat-5327	324	43	15	15	NUM
easat-5327	324	44	,	,	PUNCT
easat-5327	324	45	no	no	INTJ
easat-5327	324	46	.	.	NOUN
easat-5327	324	47	1	1	NUM
easat-5327	324	48	,	,	PUNCT
easat-5327	324	49	pp	pp	ADJ
easat-5327	324	50	.	.	PUNCT
easat-5327	325	1	105	105	NUM
easat-5327	325	2	-	-	SYM
easat-5327	325	3	117	117	NUM
easat-5327	325	4	,	,	PUNCT
easat-5327	325	5	2019	2019	NUM
easat-5327	325	6	.	.	PUNCT
easat-5327	326	1	https://doi.org/10.1016/j.jcae.2018.12.005	https://doi.org/10.1016/j.jcae.2018.12.005	VERB
easat-5327	326	2	[	[	X
easat-5327	326	3	6	6	NUM
easat-5327	326	4	]	]	PUNCT
easat-5327	326	5	d.	d.	PROPN
easat-5327	326	6	dang	dang	PROPN
easat-5327	326	7	,	,	PUNCT
easat-5327	326	8	h.	h.	PROPN
easat-5327	326	9	fang	fang	PROPN
easat-5327	326	10	,	,	PUNCT
easat-5327	326	11	and	and	CCONJ
easat-5327	326	12	m.	m.	NOUN
easat-5327	326	13	he	he	PRON
easat-5327	326	14	,	,	PUNCT
easat-5327	326	15	"	"	PUNCT
easat-5327	326	16	economic	economic	ADJ
easat-5327	326	17	policy	policy	NOUN
easat-5327	326	18	uncertainty	uncertainty	NOUN
easat-5327	326	19	,	,	PUNCT
easat-5327	326	20	tax	tax	NOUN
easat-5327	326	21	quotas	quota	NOUN
easat-5327	326	22	and	and	CCONJ
easat-5327	326	23	corporate	corporate	ADJ
easat-5327	326	24	tax	tax	NOUN
easat-5327	326	25	burden	burden	NOUN
easat-5327	326	26	:	:	PUNCT
easat-5327	326	27	evidence	evidence	NOUN
easat-5327	326	28	from	from	ADP
easat-5327	326	29	china	china	PROPN
easat-5327	326	30	,	,	PUNCT
easat-5327	326	31	"	"	PUNCT
easat-5327	326	32	china	china	PROPN
easat-5327	326	33	economic	economic	PROPN
easat-5327	326	34	review	review	PROPN
easat-5327	326	35	,	,	PUNCT
easat-5327	326	36	vol	vol	NOUN
easat-5327	326	37	.	.	PROPN
easat-5327	326	38	56	56	NUM
easat-5327	326	39	,	,	PUNCT
easat-5327	326	40	2019	2019	NUM
easat-5327	326	41	.	.	PUNCT
easat-5327	327	1	https://doi.org/10.1016/j.chieco.2019.101303	https://doi.org/10.1016/j.chieco.2019.101303	VERB
easat-5327	328	1	[	[	X
easat-5327	328	2	7	7	X
easat-5327	328	3	]	]	X
easat-5327	328	4	t.	t.	PROPN
easat-5327	328	5	ying	ying	PROPN
easat-5327	328	6	,	,	PUNCT
easat-5327	328	7	b.	b.	PROPN
easat-5327	328	8	wright	wright	PROPN
easat-5327	328	9	,	,	PUNCT
easat-5327	328	10	and	and	CCONJ
easat-5327	328	11	w.	w.	PROPN
easat-5327	328	12	huang	huang	PROPN
easat-5327	328	13	,	,	PUNCT
easat-5327	328	14	"	"	PUNCT
easat-5327	328	15	ownership	ownership	NOUN
easat-5327	328	16	structure	structure	NOUN
easat-5327	328	17	and	and	CCONJ
easat-5327	328	18	tax	tax	NOUN
easat-5327	328	19	aggressiveness	aggressiveness	NOUN
easat-5327	328	20	of	of	ADP
easat-5327	328	21	chinese	chinese	ADJ
easat-5327	328	22	listed	list	VERB
easat-5327	328	23	companies	company	NOUN
easat-5327	328	24	,	,	PUNCT
easat-5327	328	25	"	"	PUNCT
easat-5327	328	26	international	international	ADJ
easat-5327	328	27	journal	journal	NOUN
easat-5327	328	28	of	of	ADP
easat-5327	328	29	accounting	accounting	PROPN
easat-5327	328	30	&	&	CCONJ
easat-5327	328	31	information	information	NOUN
easat-5327	328	32	management	management	PROPN
easat-5327	328	33	,	,	PUNCT
easat-5327	328	34	vol	vol	NOUN
easat-5327	328	35	.	.	PROPN
easat-5327	328	36	25	25	NUM
easat-5327	328	37	,	,	PUNCT
easat-5327	328	38	no	no	INTJ
easat-5327	328	39	.	.	NOUN
easat-5327	328	40	3	3	NUM
easat-5327	328	41	,	,	PUNCT
easat-5327	328	42	pp	pp	ADJ
easat-5327	328	43	.	.	PUNCT
easat-5327	328	44	313	313	NUM
easat-5327	328	45	-	-	SYM
easat-5327	328	46	332	332	NUM
easat-5327	328	47	,	,	PUNCT
easat-5327	328	48	2017	2017	NUM
easat-5327	328	49	.	.	PUNCT
easat-5327	329	1	https://doi.org/10.1108/ijaim-07-2016-0070	https://doi.org/10.1108/ijaim-07-2016-0070	NOUN
easat-5327	330	1	[	[	X
easat-5327	330	2	8	8	NUM
easat-5327	330	3	]	]	X
easat-5327	330	4	r.	r.	PROPN
easat-5327	330	5	yonah	yonah	PROPN
easat-5327	330	6	and	and	CCONJ
easat-5327	330	7	h.	h.	PROPN
easat-5327	330	8	xu	xu	PROPN
easat-5327	330	9	,	,	PUNCT
easat-5327	330	10	"	"	PUNCT
easat-5327	330	11	china	china	PROPN
easat-5327	330	12	and	and	CCONJ
easat-5327	330	13	beps	bep	NOUN
easat-5327	330	14	,	,	PUNCT
easat-5327	330	15	"	"	PUNCT
easat-5327	330	16	laws	law	NOUN
easat-5327	330	17	,	,	PUNCT
easat-5327	330	18	vol	vol	NOUN
easat-5327	330	19	.	.	PROPN
easat-5327	331	1	7	7	NUM
easat-5327	331	2	,	,	PUNCT
easat-5327	331	3	no	no	INTJ
easat-5327	331	4	.	.	NOUN
easat-5327	331	5	1	1	NUM
easat-5327	331	6	,	,	PUNCT
easat-5327	331	7	2018	2018	NUM
easat-5327	331	8	.	.	PUNCT
easat-5327	332	1	https://doi.org/10.3390/laws7010004	https://doi.org/10.3390/laws7010004	NOUN
easat-5327	332	2	[	[	X
easat-5327	332	3	9	9	NUM
easat-5327	332	4	]	]	PUNCT
easat-5327	332	5	h.	h.	PROPN
easat-5327	332	6	ordower	ordower	PROPN
easat-5327	332	7	,	,	PUNCT
easat-5327	332	8	"	"	PUNCT
easat-5327	332	9	is	be	AUX
easat-5327	332	10	aggressive	aggressive	ADJ
easat-5327	332	11	tax	tax	NOUN
easat-5327	332	12	planning	planning	NOUN
easat-5327	332	13	a	a	DET
easat-5327	332	14	failure	failure	NOUN
easat-5327	332	15	of	of	ADP
easat-5327	332	16	tax	tax	NOUN
easat-5327	332	17	adviser	adviser	NOUN
easat-5327	332	18	integrity	integrity	NOUN
easat-5327	332	19	?	?	PUNCT
easat-5327	332	20	,	,	PUNCT
easat-5327	332	21	"	"	PUNCT
easat-5327	332	22	journal	journal	NOUN
easat-5327	332	23	of	of	ADP
easat-5327	332	24	financial	financial	ADJ
easat-5327	332	25	crime	crime	NOUN
easat-5327	332	26	,	,	PUNCT
easat-5327	332	27	vol	vol	NOUN
easat-5327	332	28	.	.	PROPN
easat-5327	332	29	31	31	NUM
easat-5327	332	30	,	,	PUNCT
easat-5327	332	31	no	no	INTJ
easat-5327	332	32	.	.	NOUN
easat-5327	332	33	4	4	NUM
easat-5327	332	34	,	,	PUNCT
easat-5327	332	35	pp	pp	ADJ
easat-5327	332	36	.	.	PUNCT
easat-5327	333	1	837	837	NUM
easat-5327	333	2	-	-	SYM
easat-5327	333	3	848	848	NUM
easat-5327	333	4	,	,	PUNCT
easat-5327	333	5	2024	2024	NUM
easat-5327	333	6	.	.	PUNCT
easat-5327	334	1	https://doi.org/10.1108/jfc-08-2023-0207	https://doi.org/10.1108/jfc-08-2023-0207	VERB
easat-5327	335	1	[	[	X
easat-5327	335	2	10	10	NUM
easat-5327	335	3	]	]	PUNCT
easat-5327	335	4	x.	x.	NOUN
easat-5327	335	5	wenwu	wenwu	PROPN
easat-5327	335	6	,	,	PUNCT
easat-5327	335	7	m.	m.	PROPN
easat-5327	335	8	u.	u.	PROPN
easat-5327	335	9	khurram	khurram	PROPN
easat-5327	335	10	,	,	PUNCT
easat-5327	335	11	l.	l.	PROPN
easat-5327	335	12	qing	qing	PROPN
easat-5327	335	13	,	,	PUNCT
easat-5327	335	14	and	and	CCONJ
easat-5327	335	15	a.	a.	PROPN
easat-5327	335	16	rafiq	rafiq	PROPN
easat-5327	335	17	,	,	PUNCT
easat-5327	335	18	"	"	PUNCT
easat-5327	335	19	management	management	NOUN
easat-5327	335	20	equity	equity	NOUN
easat-5327	335	21	incentives	incentive	NOUN
easat-5327	335	22	and	and	CCONJ
easat-5327	335	23	corporate	corporate	ADJ
easat-5327	335	24	tax	tax	NOUN
easat-5327	335	25	avoidance	avoidance	NOUN
easat-5327	335	26	:	:	PUNCT
easat-5327	335	27	moderating	moderate	VERB
easat-5327	335	28	role	role	NOUN
easat-5327	335	29	of	of	ADP
easat-5327	335	30	the	the	DET
easat-5327	335	31	internal	internal	ADJ
easat-5327	335	32	control	control	NOUN
easat-5327	335	33	,	,	PUNCT
easat-5327	335	34	"	"	PUNCT
easat-5327	335	35	front	front	ADJ
easat-5327	335	36	psychol	psychol	NOUN
easat-5327	335	37	,	,	PUNCT
easat-5327	335	38	vol	vol	NOUN
easat-5327	335	39	.	.	PROPN
easat-5327	335	40	14	14	NUM
easat-5327	335	41	,	,	PUNCT
easat-5327	335	42	p.	p.	NOUN
easat-5327	335	43	1096674	1096674	NUM
easat-5327	335	44	,	,	PUNCT
easat-5327	335	45	2023	2023	NUM
easat-5327	335	46	.	.	PUNCT
easat-5327	336	1	https://doi.org/10.3389/fpsyg.2023.1096674	https://doi.org/10.3389/fpsyg.2023.1096674	PUNCT
easat-5327	337	1	[	[	X
easat-5327	337	2	11	11	NUM
easat-5327	337	3	]	]	X
easat-5327	337	4	w.	w.	PROPN
easat-5327	337	5	yao	yao	PROPN
easat-5327	337	6	,	,	PUNCT
easat-5327	337	7	"	"	PUNCT
easat-5327	337	8	impact	impact	NOUN
easat-5327	337	9	of	of	ADP
easat-5327	337	10	executive	executive	ADJ
easat-5327	337	11	compensation	compensation	NOUN
easat-5327	337	12	incentives	incentive	VERB
easat-5327	337	13	on	on	ADP
easat-5327	337	14	corporate	corporate	ADJ
easat-5327	337	15	tax	tax	NOUN
easat-5327	337	16	avoidance	avoidance	NOUN
easat-5327	337	17	,	,	PUNCT
easat-5327	337	18	"	"	PUNCT
easat-5327	337	19	modern	modern	ADJ
easat-5327	337	20	economy	economy	NOUN
easat-5327	337	21	,	,	PUNCT
easat-5327	337	22	vol	vol	NOUN
easat-5327	337	23	.	.	PROPN
easat-5327	337	24	12	12	NUM
easat-5327	337	25	,	,	PUNCT
easat-5327	337	26	no	no	INTJ
easat-5327	337	27	.	.	NOUN
easat-5327	337	28	12	12	NUM
easat-5327	337	29	,	,	PUNCT
easat-5327	337	30	pp	pp	ADJ
easat-5327	337	31	.	.	PUNCT
easat-5327	337	32	1817	1817	NUM
easat-5327	337	33	-	-	SYM
easat-5327	337	34	1834	1834	NUM
easat-5327	337	35	,	,	PUNCT
easat-5327	337	36	2021	2021	NUM
easat-5327	337	37	.	.	PUNCT
easat-5327	338	1	https://doi.org/10.4236/me.2021.1212094	https://doi.org/10.4236/me.2021.1212094	VERB
easat-5327	339	1	[	[	X
easat-5327	339	2	12	12	NUM
easat-5327	339	3	]	]	PUNCT
easat-5327	339	4	h.	h.	PROPN
easat-5327	339	5	l.	l.	PROPN
easat-5327	339	6	james	james	PROPN
easat-5327	339	7	,	,	PUNCT
easat-5327	339	8	"	"	PUNCT
easat-5327	339	9	ceo	ceo	NOUN
easat-5327	339	10	age	age	NOUN
easat-5327	339	11	and	and	CCONJ
easat-5327	339	12	tax	tax	NOUN
easat-5327	339	13	planning	planning	NOUN
easat-5327	339	14	,	,	PUNCT
easat-5327	339	15	"	"	PUNCT
easat-5327	339	16	review	review	NOUN
easat-5327	339	17	of	of	ADP
easat-5327	339	18	financial	financial	ADJ
easat-5327	339	19	economics	economic	NOUN
easat-5327	339	20	,	,	PUNCT
easat-5327	339	21	vol	vol	NOUN
easat-5327	339	22	.	.	PROPN
easat-5327	339	23	38	38	NUM
easat-5327	339	24	,	,	PUNCT
easat-5327	339	25	no	no	INTJ
easat-5327	339	26	.	.	NOUN
easat-5327	339	27	2	2	NUM
easat-5327	339	28	,	,	PUNCT
easat-5327	339	29	pp	pp	ADJ
easat-5327	339	30	.	.	PUNCT
easat-5327	340	1	275	275	NUM
easat-5327	340	2	-	-	SYM
easat-5327	340	3	299	299	NUM
easat-5327	340	4	,	,	PUNCT
easat-5327	340	5	2020	2020	NUM
easat-5327	340	6	.	.	PUNCT
easat-5327	341	1	https://doi.org/10.1002/rfe.1072	https://doi.org/10.1002/rfe.1072	NOUN
easat-5327	341	2	[	[	X
easat-5327	341	3	13	13	NUM
easat-5327	341	4	]	]	X
easat-5327	341	5	s.	s.	PROPN
easat-5327	341	6	jbir	jbir	PROPN
easat-5327	341	7	,	,	PUNCT
easat-5327	341	8	s.	s.	PROPN
easat-5327	341	9	neifar	neifar	PROPN
easat-5327	341	10	,	,	PUNCT
easat-5327	341	11	and	and	CCONJ
easat-5327	341	12	y.	y.	PROPN
easat-5327	341	13	makni	makni	PROPN
easat-5327	341	14	fourati	fourati	PROPN
easat-5327	341	15	,	,	PUNCT
easat-5327	341	16	"	"	PUNCT
easat-5327	341	17	ceo	ceo	NOUN
easat-5327	341	18	compensation	compensation	NOUN
easat-5327	341	19	,	,	PUNCT
easat-5327	341	20	ceo	ceo	NOUN
easat-5327	341	21	attributes	attribute	NOUN
easat-5327	341	22	and	and	CCONJ
easat-5327	341	23	tax	tax	NOUN
easat-5327	341	24	aggressiveness	aggressiveness	NOUN
easat-5327	341	25	:	:	PUNCT
easat-5327	341	26	evidence	evidence	NOUN
easat-5327	341	27	from	from	ADP
easat-5327	341	28	french	french	ADJ
easat-5327	341	29	firms	firm	NOUN
easat-5327	341	30	listed	list	VERB
easat-5327	341	31	on	on	ADP
easat-5327	341	32	the	the	DET
easat-5327	341	33	cac	cac	PROPN
easat-5327	341	34	40	40	NUM
easat-5327	341	35	,	,	PUNCT
easat-5327	341	36	"	"	PUNCT
easat-5327	341	37	journal	journal	NOUN
easat-5327	341	38	of	of	ADP
easat-5327	341	39	financial	financial	ADJ
easat-5327	341	40	crime	crime	NOUN
easat-5327	341	41	,	,	PUNCT
easat-5327	341	42	vol	vol	NOUN
easat-5327	341	43	.	.	PROPN
easat-5327	341	44	28	28	NUM
easat-5327	341	45	,	,	PUNCT
easat-5327	341	46	no	no	INTJ
easat-5327	341	47	.	.	NOUN
easat-5327	341	48	4	4	NUM
easat-5327	341	49	,	,	PUNCT
easat-5327	341	50	pp	pp	ADJ
easat-5327	341	51	.	.	PUNCT
easat-5327	341	52	1141	1141	NUM
easat-5327	341	53	-	-	SYM
easat-5327	341	54	1160	1160	NUM
easat-5327	341	55	,	,	PUNCT
easat-5327	341	56	2021	2021	NUM
easat-5327	341	57	.	.	PUNCT
easat-5327	342	1	https://doi.org/10.1108/jfc-10-2020-0202	https://doi.org/10.1108/jfc-10-2020-0202	NOUN
easat-5327	343	1	[	[	X
easat-5327	343	2	14	14	NUM
easat-5327	343	3	]	]	PUNCT
easat-5327	343	4	a.	a.	NOUN
easat-5327	343	5	meidyawati	meidyawati	PROPN
easat-5327	343	6	,	,	PUNCT
easat-5327	343	7	"	"	PUNCT
easat-5327	343	8	the	the	DET
easat-5327	343	9	influence	influence	NOUN
easat-5327	343	10	of	of	ADP
easat-5327	343	11	ceo	ceo	NOUN
easat-5327	343	12	demography	demography	NOUN
easat-5327	343	13	characteristics	characteristic	NOUN
easat-5327	343	14	,	,	PUNCT
easat-5327	343	15	profitability	profitability	NOUN
easat-5327	343	16	and	and	CCONJ
easat-5327	343	17	the	the	DET
easat-5327	343	18	quality	quality	NOUN
easat-5327	343	19	of	of	ADP
easat-5327	343	20	external	external	ADJ
easat-5327	343	21	auditors	auditor	NOUN
easat-5327	343	22	on	on	ADP
easat-5327	343	23	tax	tax	NOUN
easat-5327	343	24	aggressiveness	aggressiveness	NOUN
easat-5327	343	25	of	of	ADP
easat-5327	343	26	family	family	NOUN
easat-5327	343	27	firm	firm	NOUN
easat-5327	343	28	’s	’s	PART
easat-5327	343	29	.	.	PUNCT
easat-5327	343	30	,	,	PUNCT
easat-5327	343	31	"	"	PUNCT
easat-5327	343	32	international	international	ADJ
easat-5327	343	33	journal	journal	NOUN
easat-5327	343	34	of	of	ADP
easat-5327	343	35	innovative	innovative	ADJ
easat-5327	343	36	science	science	NOUN
easat-5327	343	37	and	and	CCONJ
easat-5327	343	38	research	research	NOUN
easat-5327	343	39	technology	technology	NOUN
easat-5327	343	40	,	,	PUNCT
easat-5327	343	41	vol	vol	NOUN
easat-5327	343	42	.	.	PROPN
easat-5327	343	43	8	8	NUM
easat-5327	343	44	,	,	PUNCT
easat-5327	343	45	no	no	INTJ
easat-5327	343	46	.	.	NOUN
easat-5327	343	47	3	3	NUM
easat-5327	343	48	,	,	PUNCT
easat-5327	343	49	pp	pp	ADJ
easat-5327	343	50	.	.	PUNCT
easat-5327	344	1	404	404	NUM
easat-5327	344	2	-	-	SYM
easat-5327	344	3	412	412	NUM
easat-5327	344	4	,	,	PUNCT
easat-5327	344	5	2023	2023	NUM
easat-5327	344	6	.	.	PUNCT
easat-5327	345	1	[	[	X
easat-5327	345	2	15	15	NUM
easat-5327	345	3	]	]	PUNCT
easat-5327	345	4	m.	m.	NOUN
easat-5327	345	5	w.	w.	PROPN
easat-5327	345	6	s.	s.	PROPN
easat-5327	345	7	s.	s.	PROPN
easat-5327	345	8	srimindarti	srimindarti	PROPN
easat-5327	345	9	,	,	PUNCT
easat-5327	345	10	"	"	PUNCT
easat-5327	345	11	the	the	DET
easat-5327	345	12	ceo	ceo	NOUN
easat-5327	345	13	characteristics	characteristic	NOUN
easat-5327	345	14	factors	factor	NOUN
easat-5327	345	15	toward	toward	ADP
easat-5327	345	16	tax	tax	NOUN
easat-5327	345	17	aggressiveness	aggressiveness	NOUN
easat-5327	345	18	of	of	ADP
easat-5327	345	19	family	family	NOUN
easat-5327	345	20	companies	company	NOUN
easat-5327	345	21	in	in	ADP
easat-5327	345	22	indonesia	indonesia	PROPN
easat-5327	345	23	,	,	PUNCT
easat-5327	345	24	"	"	PUNCT
easat-5327	345	25	jurnal	jurnal	ADJ
easat-5327	345	26	akuntansi	akuntansi	PROPN
easat-5327	345	27	,	,	PUNCT
easat-5327	345	28	vol	vol	NOUN
easat-5327	345	29	.	.	PROPN
easat-5327	345	30	26	26	NUM
easat-5327	345	31	,	,	PUNCT
easat-5327	345	32	no	no	INTJ
easat-5327	345	33	.	.	NOUN
easat-5327	345	34	1	1	NUM
easat-5327	345	35	,	,	PUNCT
easat-5327	345	36	2022	2022	NUM
easat-5327	345	37	.	.	PUNCT
easat-5327	346	1	https://doi.org/10.24912/ja.v26i1.817	https://doi.org/10.24912/ja.v26i1.817	PROPN
easat-5327	347	1	[	[	X
easat-5327	347	2	16	16	NUM
easat-5327	347	3	]	]	PUNCT
easat-5327	347	4	z.	z.	PROPN
easat-5327	347	5	xiao	xiao	PROPN
easat-5327	347	6	,	,	PUNCT
easat-5327	347	7	r.	r.	PROPN
easat-5327	347	8	he	he	PRON
easat-5327	347	9	,	,	PUNCT
easat-5327	347	10	z.	z.	PROPN
easat-5327	347	11	lin	lin	PROPN
easat-5327	347	12	,	,	PUNCT
easat-5327	347	13	and	and	CCONJ
easat-5327	347	14	h.	h.	PROPN
easat-5327	347	15	elkins	elkins	PROPN
easat-5327	347	16	,	,	PUNCT
easat-5327	347	17	"	"	PUNCT
easat-5327	347	18	ceo	ceo	NOUN
easat-5327	347	19	compensation	compensation	NOUN
easat-5327	347	20	in	in	ADP
easat-5327	347	21	china	china	PROPN
easat-5327	347	22	,	,	PUNCT
easat-5327	347	23	"	"	PUNCT
easat-5327	347	24	nankai	nankai	NOUN
easat-5327	347	25	business	business	PROPN
easat-5327	347	26	review	review	PROPN
easat-5327	347	27	international	international	ADJ
easat-5327	347	28	,	,	PUNCT
easat-5327	347	29	vol	vol	NOUN
easat-5327	347	30	.	.	PROPN
easat-5327	347	31	4	4	NUM
easat-5327	347	32	,	,	PUNCT
easat-5327	347	33	no	no	INTJ
easat-5327	347	34	.	.	NOUN
easat-5327	347	35	4	4	NUM
easat-5327	347	36	,	,	PUNCT
easat-5327	347	37	pp	pp	ADJ
easat-5327	347	38	.	.	PUNCT
easat-5327	347	39	309	309	NUM
easat-5327	347	40	-	-	SYM
easat-5327	347	41	328	328	NUM
easat-5327	347	42	,	,	PUNCT
easat-5327	347	43	2013	2013	NUM
easat-5327	347	44	.	.	PUNCT
easat-5327	348	1	https://doi.org/10.1108/nbri-09-2013-0032	https://doi.org/10.1108/nbri-09-2013-0032	NOUN
easat-5327	349	1	[	[	X
easat-5327	349	2	17	17	NUM
easat-5327	349	3	]	]	PUNCT
easat-5327	349	4	j.	j.	PROPN
easat-5327	349	5	zhao	zhao	PROPN
easat-5327	349	6	,	,	PUNCT
easat-5327	349	7	t.	t.	PROPN
easat-5327	349	8	chankoson	chankoson	PROPN
easat-5327	349	9	,	,	PUNCT
easat-5327	349	10	w.	w.	PROPN
easat-5327	349	11	cheng	cheng	PROPN
easat-5327	349	12	,	,	PUNCT
easat-5327	349	13	and	and	CCONJ
easat-5327	349	14	a.	a.	NOUN
easat-5327	349	15	pongtornkulpanich	pongtornkulpanich	NOUN
easat-5327	349	16	,	,	PUNCT
easat-5327	349	17	"	"	PUNCT
easat-5327	349	18	executive	executive	ADJ
easat-5327	349	19	compensation	compensation	NOUN
easat-5327	349	20	incentives	incentive	NOUN
easat-5327	349	21	,	,	PUNCT
easat-5327	349	22	innovation	innovation	NOUN
easat-5327	349	23	openness	openness	NOUN
easat-5327	349	24	and	and	CCONJ
easat-5327	349	25	green	green	ADJ
easat-5327	349	26	innovation	innovation	NOUN
easat-5327	349	27	:	:	PUNCT
easat-5327	349	28	evidence	evidence	NOUN
easat-5327	349	29	from	from	ADP
easat-5327	349	30	china	china	PROPN
easat-5327	349	31	's	's	PART
easat-5327	349	32	heavily	heavily	ADV
easat-5327	349	33	polluting	polluting	ADJ
easat-5327	349	34	enterprises	enterprise	NOUN
easat-5327	349	35	,	,	PUNCT
easat-5327	349	36	"	"	PUNCT
easat-5327	349	37	european	european	ADJ
easat-5327	349	38	journal	journal	PROPN
easat-5327	349	39	of	of	ADP
easat-5327	349	40	innovation	innovation	NOUN
easat-5327	349	41	management	management	NOUN
easat-5327	349	42	,	,	PUNCT
easat-5327	349	43	vol	vol	NOUN
easat-5327	349	44	.	.	PROPN
easat-5327	349	45	28	28	NUM
easat-5327	349	46	,	,	PUNCT
easat-5327	349	47	no	no	INTJ
easat-5327	349	48	.	.	NOUN
easat-5327	349	49	2	2	NUM
easat-5327	349	50	,	,	PUNCT
easat-5327	349	51	pp	pp	ADJ
easat-5327	349	52	.	.	PUNCT
easat-5327	350	1	372	372	NUM
easat-5327	350	2	-	-	SYM
easat-5327	350	3	402	402	NUM
easat-5327	350	4	,	,	PUNCT
easat-5327	350	5	2025	2025	NUM
easat-5327	350	6	.	.	PUNCT
easat-5327	351	1	https://doi.org/10.1108/ejim-01-2023-0064	https://doi.org/10.1108/ejim-01-2023-0064	NOUN
easat-5327	352	1	[	[	X
easat-5327	352	2	18	18	NUM
easat-5327	352	3	]	]	X
easat-5327	352	4	w.	w.	PROPN
easat-5327	352	5	huang	huang	PROPN
easat-5327	352	6	,	,	PUNCT
easat-5327	352	7	t.	t.	PROPN
easat-5327	352	8	ying	ying	PROPN
easat-5327	352	9	,	,	PUNCT
easat-5327	352	10	and	and	CCONJ
easat-5327	352	11	y.	y.	PROPN
easat-5327	352	12	shen	shen	PROPN
easat-5327	352	13	,	,	PUNCT
easat-5327	352	14	"	"	PUNCT
easat-5327	352	15	executive	executive	ADJ
easat-5327	352	16	cash	cash	NOUN
easat-5327	352	17	compensation	compensation	NOUN
easat-5327	352	18	and	and	CCONJ
easat-5327	352	19	tax	tax	NOUN
easat-5327	352	20	aggressiveness	aggressiveness	NOUN
easat-5327	352	21	of	of	ADP
easat-5327	352	22	chinese	chinese	ADJ
easat-5327	352	23	firms	firm	NOUN
easat-5327	352	24	,	,	PUNCT
easat-5327	352	25	"	"	PUNCT
easat-5327	352	26	review	review	NOUN
easat-5327	352	27	of	of	ADP
easat-5327	352	28	quantitative	quantitative	ADJ
easat-5327	352	29	finance	finance	NOUN
easat-5327	352	30	and	and	CCONJ
easat-5327	352	31	accounting	accounting	NOUN
easat-5327	352	32	,	,	PUNCT
easat-5327	352	33	vol	vol	NOUN
easat-5327	352	34	.	.	PROPN
easat-5327	352	35	51	51	NUM
easat-5327	352	36	,	,	PUNCT
easat-5327	352	37	no	no	INTJ
easat-5327	352	38	.	.	NOUN
easat-5327	352	39	4	4	NUM
easat-5327	352	40	,	,	PUNCT
easat-5327	352	41	pp	pp	ADJ
easat-5327	352	42	.	.	PUNCT
easat-5327	353	1	1151	1151	NUM
easat-5327	353	2	-	-	SYM
easat-5327	353	3	1180	1180	NUM
easat-5327	353	4	,	,	PUNCT
easat-5327	353	5	2018	2018	NUM
easat-5327	353	6	.	.	PUNCT
easat-5327	354	1	https://doi.org/10.1007/s11156-018-0700-2	https://doi.org/10.1007/s11156-018-0700-2	PUNCT
easat-5327	354	2	[	[	X
easat-5327	354	3	19	19	NUM
easat-5327	354	4	]	]	PUNCT
easat-5327	354	5	a.	a.	NOUN
easat-5327	354	6	edmans	edman	NOUN
easat-5327	354	7	,	,	PUNCT
easat-5327	354	8	x.	x.	NOUN
easat-5327	354	9	gabaix	gabaix	NOUN
easat-5327	354	10	,	,	PUNCT
easat-5327	354	11	and	and	CCONJ
easat-5327	354	12	d.	d.	PROPN
easat-5327	354	13	jenter	jenter	PROPN
easat-5327	354	14	,	,	PUNCT
easat-5327	354	15	"	"	PUNCT
easat-5327	354	16	executive	executive	ADJ
easat-5327	354	17	compensation	compensation	NOUN
easat-5327	354	18	:	:	PUNCT
easat-5327	354	19	a	a	DET
easat-5327	354	20	survey	survey	NOUN
easat-5327	354	21	of	of	ADP
easat-5327	354	22	theory	theory	NOUN
easat-5327	354	23	and	and	CCONJ
easat-5327	354	24	evidence	evidence	NOUN
easat-5327	354	25	,	,	PUNCT
easat-5327	354	26	"	"	PUNCT
easat-5327	354	27	the	the	DET
easat-5327	354	28	handbook	handbook	NOUN
easat-5327	354	29	of	of	ADP
easat-5327	354	30	the	the	DET
easat-5327	354	31	economics	economic	NOUN
easat-5327	354	32	of	of	ADP
easat-5327	354	33	corporate	corporate	ADJ
easat-5327	354	34	governance	governance	NOUN
easat-5327	354	35	,	,	PUNCT
easat-5327	354	36	vol	vol	NOUN
easat-5327	354	37	.	.	PROPN
easat-5327	354	38	1	1	NUM
easat-5327	354	39	,	,	PUNCT
easat-5327	354	40	pp	pp	ADJ
easat-5327	354	41	.	.	PUNCT
easat-5327	355	1	383	383	NUM
easat-5327	355	2	-	-	SYM
easat-5327	355	3	539	539	NUM
easat-5327	355	4	,	,	PUNCT
easat-5327	355	5	2017	2017	NUM
easat-5327	355	6	.	.	PUNCT
easat-5327	356	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-5327	356	2	https://doi.org/10.2308/tar-2020-0499	https://doi.org/10.2308/tar-2020-0499	PROPN
easat-5327	356	3	https://doi.org/10.21203/rs.3.rs-2736865/v1	https://doi.org/10.21203/rs.3.rs-2736865/v1	PROPN
easat-5327	356	4	https://doi.org/10.3389/fpsyg.2022.964278	https://doi.org/10.3389/fpsyg.2022.964278	PROPN
easat-5327	356	5	https://doi.org/10.1016/j.jcae.2018.12.005	https://doi.org/10.1016/j.jcae.2018.12.005	VERB
easat-5327	356	6	https://doi.org/10.1016/j.chieco.2019.101303	https://doi.org/10.1016/j.chieco.2019.101303	ADJ
easat-5327	356	7	https://doi.org/10.1108/ijaim-07-2016-0070	https://doi.org/10.1108/ijaim-07-2016-0070	NOUN
easat-5327	356	8	https://doi.org/10.3390/laws7010004	https://doi.org/10.3390/laws7010004	NOUN
easat-5327	356	9	https://doi.org/10.1108/jfc-08-2023-0207	https://doi.org/10.1108/jfc-08-2023-0207	VERB
easat-5327	356	10	https://doi.org/10.3389/fpsyg.2023.1096674	https://doi.org/10.3389/fpsyg.2023.1096674	PROPN
easat-5327	356	11	https://doi.org/10.4236/me.2021.1212094	https://doi.org/10.4236/me.2021.1212094	NOUN
easat-5327	356	12	https://doi.org/10.1002/rfe.1072	https://doi.org/10.1002/rfe.1072	NOUN
easat-5327	356	13	https://doi.org/10.1108/jfc-10-2020-0202	https://doi.org/10.1108/jfc-10-2020-0202	PROPN
easat-5327	356	14	https://doi.org/10.24912/ja.v26i1.817	https://doi.org/10.24912/ja.v26i1.817	PROPN
easat-5327	356	15	https://doi.org/10.1108/nbri-09-2013-0032	https://doi.org/10.1108/nbri-09-2013-0032	NOUN
easat-5327	356	16	https://doi.org/10.1108/ejim-01-2023-0064	https://doi.org/10.1108/ejim-01-2023-0064	ADV
easat-5327	356	17	https://doi.org/10.1007/s11156-018-0700-2	https://doi.org/10.1007/s11156-018-0700-2	PROPN
easat-5327	356	18	773	773	NUM
easat-5327	356	19	edelweiss	edelweiss	PROPN
easat-5327	356	20	applied	apply	VERB
easat-5327	356	21	science	science	NOUN
easat-5327	356	22	and	and	CCONJ
easat-5327	356	23	technology	technology	NOUN
easat-5327	356	24	issn	issn	PROPN
easat-5327	356	25	:	:	PUNCT
easat-5327	356	26	2576	2576	NUM
easat-5327	356	27	-	-	SYM
easat-5327	356	28	8484	8484	NUM
easat-5327	356	29	vol	vol	NOUN
easat-5327	356	30	.	.	PROPN
easat-5327	357	1	9	9	NUM
easat-5327	357	2	,	,	PUNCT
easat-5327	357	3	no	no	INTJ
easat-5327	357	4	.	.	NOUN
easat-5327	358	1	3	3	NUM
easat-5327	358	2	:	:	PUNCT
easat-5327	358	3	760	760	NUM
easat-5327	358	4	-	-	SYM
easat-5327	358	5	775	775	NUM
easat-5327	358	6	,	,	PUNCT
easat-5327	358	7	2025	2025	NUM
easat-5327	358	8	doi	doi	NOUN
easat-5327	358	9	:	:	PUNCT
easat-5327	358	10	10.55214/25768484.v9i3.5327	10.55214/25768484.v9i3.5327	NOUN
easat-5327	358	11	©	©	PROPN
easat-5327	358	12	2025	2025	NUM
easat-5327	358	13	by	by	ADP
easat-5327	358	14	the	the	DET
easat-5327	358	15	authors	author	NOUN
easat-5327	358	16	;	;	PUNCT
easat-5327	358	17	licensee	licensee	PROPN
easat-5327	358	18	learning	learning	NOUN
easat-5327	358	19	gate	gate	NOUN
easat-5327	359	1	[	[	X
easat-5327	359	2	20	20	NUM
easat-5327	359	3	]	]	PUNCT
easat-5327	359	4	a.	a.	NOUN
easat-5327	359	5	bouteska	bouteska	PROPN
easat-5327	359	6	,	,	PUNCT
easat-5327	359	7	a.	a.	PROPN
easat-5327	359	8	d.	d.	PROPN
easat-5327	359	9	gupta	gupta	PROPN
easat-5327	359	10	,	,	PUNCT
easat-5327	359	11	b.	b.	PROPN
easat-5327	359	12	boden	boden	PROPN
easat-5327	359	13	,	,	PUNCT
easat-5327	359	14	and	and	CCONJ
easat-5327	359	15	m.	m.	PROPN
easat-5327	359	16	z.	z.	PROPN
easat-5327	359	17	abedin	abedin	PROPN
easat-5327	359	18	,	,	PUNCT
easat-5327	359	19	"	"	PUNCT
easat-5327	359	20	who	who	PRON
easat-5327	359	21	affects	affect	VERB
easat-5327	359	22	ceo	ceo	NOUN
easat-5327	359	23	compensation	compensation	NOUN
easat-5327	359	24	?	?	PUNCT
easat-5327	360	1	firm	firm	ADJ
easat-5327	360	2	performance	performance	NOUN
easat-5327	360	3	,	,	PUNCT
easat-5327	360	4	ownership	ownership	NOUN
easat-5327	360	5	structure	structure	NOUN
easat-5327	360	6	,	,	PUNCT
easat-5327	360	7	and	and	CCONJ
easat-5327	360	8	board	board	NOUN
easat-5327	360	9	diversity	diversity	NOUN
easat-5327	360	10	,	,	PUNCT
easat-5327	360	11	"	"	PUNCT
easat-5327	360	12	the	the	DET
easat-5327	360	13	journal	journal	NOUN
easat-5327	360	14	of	of	ADP
easat-5327	360	15	high	high	ADJ
easat-5327	360	16	technology	technology	NOUN
easat-5327	360	17	management	management	NOUN
easat-5327	360	18	research	research	NOUN
easat-5327	360	19	,	,	PUNCT
easat-5327	360	20	vol	vol	NOUN
easat-5327	360	21	.	.	PROPN
easat-5327	360	22	35	35	NUM
easat-5327	360	23	,	,	PUNCT
easat-5327	360	24	no	no	INTJ
easat-5327	360	25	.	.	NOUN
easat-5327	360	26	2	2	NUM
easat-5327	360	27	,	,	PUNCT
easat-5327	360	28	p.	p.	NOUN
easat-5327	360	29	100501	100501	NUM
easat-5327	360	30	,	,	PUNCT
easat-5327	360	31	2024	2024	NUM
easat-5327	360	32	.	.	PUNCT
easat-5327	361	1	https://doi.org/10.1016/j.hitech.2024.100501	https://doi.org/10.1016/j.hitech.2024.100501	VERB
easat-5327	361	2	[	[	X
easat-5327	361	3	21	21	NUM
easat-5327	361	4	]	]	PUNCT
easat-5327	361	5	k.	k.	PROPN
easat-5327	361	6	wicaksono	wicaksono	PROPN
easat-5327	361	7	and	and	CCONJ
easat-5327	361	8	r.	r.	PROPN
easat-5327	361	9	m.	m.	PROPN
easat-5327	361	10	oktaviani	oktaviani	PROPN
easat-5327	361	11	,	,	PUNCT
easat-5327	361	12	"	"	PUNCT
easat-5327	361	13	effect	effect	NOUN
easat-5327	361	14	of	of	ADP
easat-5327	361	15	ceo	ceo	NOUN
easat-5327	361	16	characteristics	characteristic	NOUN
easat-5327	361	17	toward	toward	ADP
easat-5327	361	18	tax	tax	NOUN
easat-5327	361	19	aggressiveness	aggressiveness	NOUN
easat-5327	361	20	:	:	PUNCT
easat-5327	361	21	overview	overview	NOUN
easat-5327	361	22	of	of	ADP
easat-5327	361	23	indonesia	indonesia	PROPN
easat-5327	361	24	family	family	NOUN
easat-5327	361	25	firms	firm	NOUN
easat-5327	361	26	,	,	PUNCT
easat-5327	361	27	"	"	PUNCT
easat-5327	361	28	jurnal	jurnal	ADJ
easat-5327	361	29	ekonomi	ekonomi	PROPN
easat-5327	361	30	,	,	PUNCT
easat-5327	361	31	vol	vol	NOUN
easat-5327	361	32	.	.	PROPN
easat-5327	361	33	26	26	NUM
easat-5327	361	34	,	,	PUNCT
easat-5327	361	35	no	no	INTJ
easat-5327	361	36	.	.	NOUN
easat-5327	361	37	2	2	NUM
easat-5327	361	38	,	,	PUNCT
easat-5327	361	39	pp	pp	ADJ
easat-5327	361	40	.	.	PUNCT
easat-5327	362	1	189	189	NUM
easat-5327	362	2	-	-	SYM
easat-5327	362	3	205	205	NUM
easat-5327	362	4	,	,	PUNCT
easat-5327	362	5	2021	2021	NUM
easat-5327	362	6	.	.	PUNCT
easat-5327	363	1	[	[	X
easat-5327	363	2	22	22	NUM
easat-5327	363	3	]	]	PUNCT
easat-5327	363	4	a.	a.	NOUN
easat-5327	363	5	vacca	vacca	PROPN
easat-5327	363	6	,	,	PUNCT
easat-5327	363	7	a.	a.	NOUN
easat-5327	363	8	iazzi	iazzi	PROPN
easat-5327	363	9	,	,	PUNCT
easat-5327	363	10	d.	d.	PROPN
easat-5327	363	11	vrontis	vrontis	PROPN
easat-5327	363	12	,	,	PUNCT
easat-5327	363	13	and	and	CCONJ
easat-5327	363	14	m.	m.	NOUN
easat-5327	363	15	fait	fait	PROPN
easat-5327	363	16	,	,	PUNCT
easat-5327	363	17	"	"	PUNCT
easat-5327	363	18	the	the	DET
easat-5327	363	19	role	role	NOUN
easat-5327	363	20	of	of	ADP
easat-5327	363	21	gender	gender	NOUN
easat-5327	363	22	diversity	diversity	NOUN
easat-5327	363	23	on	on	ADP
easat-5327	363	24	tax	tax	NOUN
easat-5327	363	25	aggressiveness	aggressiveness	NOUN
easat-5327	363	26	and	and	CCONJ
easat-5327	363	27	corporate	corporate	ADJ
easat-5327	363	28	social	social	ADJ
easat-5327	363	29	responsibility	responsibility	NOUN
easat-5327	363	30	:	:	PUNCT
easat-5327	363	31	evidence	evidence	NOUN
easat-5327	363	32	from	from	ADP
easat-5327	363	33	italian	italian	ADJ
easat-5327	363	34	listed	list	VERB
easat-5327	363	35	companies	company	NOUN
easat-5327	363	36	,	,	PUNCT
easat-5327	363	37	"	"	PUNCT
easat-5327	363	38	sustainability	sustainability	NOUN
easat-5327	363	39	,	,	PUNCT
easat-5327	363	40	vol	vol	NOUN
easat-5327	363	41	.	.	PROPN
easat-5327	363	42	12	12	NUM
easat-5327	363	43	,	,	PUNCT
easat-5327	363	44	no	no	INTJ
easat-5327	363	45	.	.	NOUN
easat-5327	363	46	5	5	NUM
easat-5327	363	47	,	,	PUNCT
easat-5327	363	48	p.	p.	NOUN
easat-5327	363	49	2007	2007	NUM
easat-5327	363	50	,	,	PUNCT
easat-5327	363	51	2020	2020	NUM
easat-5327	363	52	.	.	PUNCT
easat-5327	364	1	[	[	X
easat-5327	364	2	23	23	NUM
easat-5327	364	3	]	]	X
easat-5327	364	4	y.	y.	PROPN
easat-5327	364	5	wang	wang	PROPN
easat-5327	364	6	and	and	CCONJ
easat-5327	364	7	j.	j.	PROPN
easat-5327	364	8	yao	yao	PROPN
easat-5327	364	9	,	,	PUNCT
easat-5327	364	10	"	"	PUNCT
easat-5327	364	11	impact	impact	NOUN
easat-5327	364	12	of	of	ADP
easat-5327	364	13	executive	executive	ADJ
easat-5327	364	14	compensation	compensation	NOUN
easat-5327	364	15	incentives	incentive	VERB
easat-5327	364	16	on	on	ADP
easat-5327	364	17	corporate	corporate	ADJ
easat-5327	364	18	tax	tax	NOUN
easat-5327	364	19	avoidance	avoidance	NOUN
easat-5327	364	20	,	,	PUNCT
easat-5327	364	21	"	"	PUNCT
easat-5327	364	22	modern	modern	ADJ
easat-5327	364	23	economy	economy	NOUN
easat-5327	364	24	,	,	PUNCT
easat-5327	364	25	vol	vol	NOUN
easat-5327	364	26	.	.	PROPN
easat-5327	364	27	12	12	NUM
easat-5327	364	28	,	,	PUNCT
easat-5327	364	29	no	no	INTJ
easat-5327	364	30	.	.	NOUN
easat-5327	364	31	12	12	NUM
easat-5327	364	32	,	,	PUNCT
easat-5327	364	33	pp	pp	ADJ
easat-5327	364	34	.	.	PUNCT
easat-5327	364	35	1817	1817	NUM
easat-5327	364	36	-	-	SYM
easat-5327	364	37	1834	1834	NUM
easat-5327	364	38	,	,	PUNCT
easat-5327	364	39	2021	2021	NUM
easat-5327	364	40	.	.	PUNCT
easat-5327	365	1	[	[	X
easat-5327	365	2	24	24	NUM
easat-5327	365	3	]	]	PUNCT
easat-5327	365	4	x.	x.	NOUN
easat-5327	365	5	ding	ding	PROPN
easat-5327	365	6	,	,	PUNCT
easat-5327	365	7	"	"	PUNCT
easat-5327	365	8	the	the	DET
easat-5327	365	9	influence	influence	NOUN
easat-5327	365	10	of	of	ADP
easat-5327	365	11	different	different	ADJ
easat-5327	365	12	executive	executive	ADJ
easat-5327	365	13	characteristics	characteristic	NOUN
easat-5327	365	14	on	on	ADP
easat-5327	365	15	corporate	corporate	ADJ
easat-5327	365	16	tax	tax	NOUN
easat-5327	365	17	avoidance	avoidance	NOUN
easat-5327	365	18	,	,	PUNCT
easat-5327	365	19	"	"	PUNCT
easat-5327	365	20	in	in	ADP
easat-5327	365	21	proceedings	proceeding	NOUN
easat-5327	365	22	of	of	ADP
easat-5327	365	23	the	the	DET
easat-5327	365	24	2022	2022	NUM
easat-5327	365	25	international	international	ADJ
easat-5327	365	26	conference	conference	NOUN
easat-5327	365	27	on	on	ADP
easat-5327	365	28	bigdata	bigdata	PROPN
easat-5327	365	29	blockchain	blockchain	PROPN
easat-5327	365	30	and	and	CCONJ
easat-5327	365	31	economy	economy	NOUN
easat-5327	365	32	management	management	NOUN
easat-5327	365	33	(	(	PUNCT
easat-5327	365	34	icbbem	icbbem	NOUN
easat-5327	365	35	2022	2022	NUM
easat-5327	365	36	)	)	PUNCT
easat-5327	365	37	,	,	PUNCT
easat-5327	365	38	(	(	PUNCT
easat-5327	365	39	atlantis	atlantis	PROPN
easat-5327	365	40	highlights	highlight	NOUN
easat-5327	365	41	in	in	ADP
easat-5327	365	42	intelligent	intelligent	ADJ
easat-5327	365	43	systems	system	NOUN
easat-5327	365	44	,	,	PUNCT
easat-5327	365	45	2023	2023	NUM
easat-5327	365	46	,	,	PUNCT
easat-5327	365	47	ch	ch	NOUN
easat-5327	365	48	.	.	PROPN
easat-5327	365	49	chapter	chapter	PROPN
easat-5327	365	50	104	104	NUM
easat-5327	365	51	,	,	PUNCT
easat-5327	365	52	pp	pp	ADJ
easat-5327	365	53	.	.	PUNCT
easat-5327	365	54	1055	1055	NUM
easat-5327	365	55	-	-	SYM
easat-5327	365	56	1061	1061	NUM
easat-5327	365	57	.	.	PUNCT
easat-5327	366	1	[	[	X
easat-5327	366	2	25	25	NUM
easat-5327	366	3	]	]	PUNCT
easat-5327	366	4	k.	k.	PROPN
easat-5327	366	5	h.	h.	PROPN
easat-5327	366	6	bae	bae	PROPN
easat-5327	366	7	,	,	PUNCT
easat-5327	366	8	z.	z.	PROPN
easat-5327	366	9	gong	gong	PROPN
easat-5327	366	10	,	,	PUNCT
easat-5327	366	11	and	and	CCONJ
easat-5327	366	12	w.	w.	PROPN
easat-5327	366	13	h.	h.	PROPN
easat-5327	366	14	tong	tong	PROPN
easat-5327	366	15	,	,	PUNCT
easat-5327	366	16	"	"	PUNCT
easat-5327	366	17	restricting	restrict	VERB
easat-5327	366	18	ceo	ceo	NOUN
easat-5327	366	19	pay	pay	NOUN
easat-5327	366	20	backfires	backfire	VERB
easat-5327	366	21	:	:	PUNCT
easat-5327	366	22	evidence	evidence	NOUN
easat-5327	366	23	from	from	ADP
easat-5327	366	24	china	china	PROPN
easat-5327	366	25	,	,	PUNCT
easat-5327	366	26	"	"	PUNCT
easat-5327	366	27	journal	journal	NOUN
easat-5327	366	28	of	of	ADP
easat-5327	366	29	business	business	NOUN
easat-5327	366	30	finance	finance	NOUN
easat-5327	366	31	and	and	CCONJ
easat-5327	366	32	accounting	accounting	NOUN
easat-5327	366	33	,	,	PUNCT
easat-5327	366	34	vol	vol	NOUN
easat-5327	366	35	.	.	PROPN
easat-5327	367	1	51	51	NUM
easat-5327	367	2	,	,	PUNCT
easat-5327	367	3	no	no	INTJ
easat-5327	367	4	.	.	NOUN
easat-5327	367	5	5	5	NUM
easat-5327	367	6	-	-	SYM
easat-5327	367	7	6	6	NUM
easat-5327	367	8	,	,	PUNCT
easat-5327	367	9	pp	pp	ADJ
easat-5327	367	10	.	.	PUNCT
easat-5327	367	11	1015	1015	NUM
easat-5327	367	12	-	-	SYM
easat-5327	367	13	1045	1045	NUM
easat-5327	367	14	,	,	PUNCT
easat-5327	367	15	2024	2024	NUM
easat-5327	367	16	.	.	PUNCT
easat-5327	368	1	https://doi.org/10.1111/jbfa.12741	https://doi.org/10.1111/jbfa.12741	NOUN
easat-5327	368	2	[	[	X
easat-5327	368	3	26	26	NUM
easat-5327	368	4	]	]	PUNCT
easat-5327	368	5	m.	m.	NOUN
easat-5327	368	6	j.	j.	PROPN
easat-5327	368	7	conyon	conyon	PROPN
easat-5327	368	8	and	and	CCONJ
easat-5327	368	9	l.	l.	PROPN
easat-5327	368	10	he	he	PRON
easat-5327	368	11	,	,	PUNCT
easat-5327	368	12	"	"	PUNCT
easat-5327	368	13	ceo	ceo	NOUN
easat-5327	368	14	compensation	compensation	NOUN
easat-5327	368	15	and	and	CCONJ
easat-5327	368	16	corporate	corporate	ADJ
easat-5327	368	17	governance	governance	NOUN
easat-5327	368	18	in	in	ADP
easat-5327	368	19	china	china	PROPN
easat-5327	368	20	,	,	PUNCT
easat-5327	368	21	"	"	PUNCT
easat-5327	368	22	corporate	corporate	ADJ
easat-5327	368	23	governance	governance	NOUN
easat-5327	368	24	:	:	PUNCT
easat-5327	368	25	an	an	DET
easat-5327	368	26	international	international	ADJ
easat-5327	368	27	review	review	NOUN
easat-5327	368	28	,	,	PUNCT
easat-5327	368	29	vol	vol	NOUN
easat-5327	368	30	.	.	PROPN
easat-5327	368	31	20	20	NUM
easat-5327	368	32	,	,	PUNCT
easat-5327	368	33	no	no	INTJ
easat-5327	368	34	.	.	NOUN
easat-5327	368	35	6	6	NUM
easat-5327	368	36	,	,	PUNCT
easat-5327	368	37	pp	pp	ADJ
easat-5327	368	38	.	.	PUNCT
easat-5327	369	1	575	575	NUM
easat-5327	369	2	-	-	SYM
easat-5327	369	3	592	592	NUM
easat-5327	369	4	,	,	PUNCT
easat-5327	369	5	2012	2012	NUM
easat-5327	369	6	.	.	PUNCT
easat-5327	370	1	https://doi.org/10.1111/j.1467-8683.2012.00935.x	https://doi.org/10.1111/j.1467-8683.2012.00935.x	ADJ
easat-5327	370	2	[	[	X
easat-5327	370	3	27	27	NUM
easat-5327	370	4	]	]	PUNCT
easat-5327	370	5	k.	k.	PROPN
easat-5327	370	6	li	li	PROPN
easat-5327	370	7	,	,	PUNCT
easat-5327	370	8	t.-y	t.-y	NOUN
easat-5327	370	9	.	.	PUNCT
easat-5327	371	1	lin	lin	PROPN
easat-5327	371	2	,	,	PUNCT
easat-5327	371	3	and	and	CCONJ
easat-5327	371	4	g.	g.	PROPN
easat-5327	371	5	zhu	zhu	PROPN
easat-5327	371	6	,	,	PUNCT
easat-5327	371	7	"	"	PUNCT
easat-5327	371	8	the	the	DET
easat-5327	371	9	effect	effect	NOUN
easat-5327	371	10	of	of	ADP
easat-5327	371	11	ceo	ceo	NOUN
easat-5327	371	12	’s	’s	PART
easat-5327	371	13	compensation	compensation	NOUN
easat-5327	371	14	in	in	ADP
easat-5327	371	15	driving	drive	VERB
easat-5327	371	16	corporate	corporate	ADJ
easat-5327	371	17	esg	esg	NOUN
easat-5327	371	18	greenwashing	greenwashing	NOUN
easat-5327	371	19	:	:	PUNCT
easat-5327	371	20	evidence	evidence	NOUN
easat-5327	371	21	from	from	ADP
easat-5327	371	22	china	china	PROPN
easat-5327	371	23	,	,	PUNCT
easat-5327	371	24	"	"	PUNCT
easat-5327	371	25	plos	plos	PROPN
easat-5327	371	26	one	one	NUM
easat-5327	371	27	,	,	PUNCT
easat-5327	371	28	vol	vol	NOUN
easat-5327	371	29	.	.	PROPN
easat-5327	371	30	19	19	NUM
easat-5327	371	31	,	,	PUNCT
easat-5327	371	32	no	no	INTJ
easat-5327	371	33	.	.	NOUN
easat-5327	371	34	10	10	NUM
easat-5327	371	35	,	,	PUNCT
easat-5327	371	36	p.	p.	PROPN
easat-5327	371	37	e0312247	e0312247	PROPN
easat-5327	371	38	,	,	PUNCT
easat-5327	371	39	2024	2024	NUM
easat-5327	371	40	.	.	PUNCT
easat-5327	372	1	https://doi.org/10.1371/journal.pone.0312247	https://doi.org/10.1371/journal.pone.0312247	NOUN
easat-5327	372	2	[	[	X
easat-5327	372	3	28	28	NUM
easat-5327	372	4	]	]	X
easat-5327	372	5	m.-l	m.-l	PROPN
easat-5327	372	6	.	.	PUNCT
easat-5327	373	1	wu	wu	PROPN
easat-5327	373	2	,	,	PUNCT
easat-5327	373	3	"	"	PUNCT
easat-5327	373	4	ceo	ceo	NOUN
easat-5327	373	5	salary	salary	NOUN
easat-5327	373	6	,	,	PUNCT
easat-5327	373	7	personal	personal	ADJ
easat-5327	373	8	characteristics	characteristic	NOUN
easat-5327	373	9	,	,	PUNCT
easat-5327	373	10	and	and	CCONJ
easat-5327	373	11	firm	firm	ADJ
easat-5327	373	12	performance	performance	NOUN
easat-5327	373	13	in	in	ADP
easat-5327	373	14	chinese	chinese	ADJ
easat-5327	373	15	-	-	PUNCT
easat-5327	373	16	listed	list	VERB
easat-5327	373	17	firms	firm	NOUN
easat-5327	373	18	:	:	PUNCT
easat-5327	373	19	a	a	DET
easat-5327	373	20	cross	cross	ADJ
easat-5327	373	21	-	-	ADJ
easat-5327	373	22	sectional	sectional	ADJ
easat-5327	373	23	econometric	econometric	ADJ
easat-5327	373	24	modeling	modeling	NOUN
easat-5327	373	25	approach	approach	NOUN
easat-5327	373	26	,	,	PUNCT
easat-5327	373	27	"	"	PUNCT
easat-5327	373	28	journal	journal	NOUN
easat-5327	373	29	of	of	ADP
easat-5327	373	30	management	management	NOUN
easat-5327	373	31	,	,	PUNCT
easat-5327	373	32	economics	economic	NOUN
easat-5327	373	33	,	,	PUNCT
easat-5327	373	34	and	and	CCONJ
easat-5327	373	35	industrial	industrial	ADJ
easat-5327	373	36	organization	organization	NOUN
easat-5327	373	37	,	,	PUNCT
easat-5327	373	38	pp	pp	ADP
easat-5327	373	39	.	.	PUNCT
easat-5327	374	1	14	14	NUM
easat-5327	374	2	-	-	SYM
easat-5327	374	3	30	30	NUM
easat-5327	374	4	,	,	PUNCT
easat-5327	374	5	2021	2021	NUM
easat-5327	374	6	.	.	PUNCT
easat-5327	374	7	https://doi.org/10.31039/jomeino.2021.5.3.2	https://doi.org/10.31039/jomeino.2021.5.3.2	PUNCT
easat-5327	375	1	[	[	X
easat-5327	375	2	29	29	NUM
easat-5327	375	3	]	]	PUNCT
easat-5327	375	4	s.	s.	PROPN
easat-5327	375	5	chee	chee	PROPN
easat-5327	375	6	,	,	PUNCT
easat-5327	375	7	w.	w.	NOUN
easat-5327	375	8	choi	choi	PROPN
easat-5327	375	9	,	,	PUNCT
easat-5327	375	10	and	and	CCONJ
easat-5327	375	11	j.	j.	PROPN
easat-5327	375	12	e.	e.	PROPN
easat-5327	375	13	shin	shin	PROPN
easat-5327	375	14	,	,	PUNCT
easat-5327	375	15	"	"	PUNCT
easat-5327	375	16	the	the	DET
easat-5327	375	17	non	non	ADJ
easat-5327	375	18	-	-	ADJ
easat-5327	375	19	linear	linear	ADJ
easat-5327	375	20	relationship	relationship	NOUN
easat-5327	375	21	between	between	ADP
easat-5327	375	22	ceo	ceo	NOUN
easat-5327	375	23	compensation	compensation	NOUN
easat-5327	375	24	incentives	incentive	NOUN
easat-5327	375	25	and	and	CCONJ
easat-5327	375	26	corporate	corporate	ADJ
easat-5327	375	27	tax	tax	NOUN
easat-5327	375	28	avoidance	avoidance	NOUN
easat-5327	375	29	,	,	PUNCT
easat-5327	375	30	"	"	PUNCT
easat-5327	375	31	journal	journal	NOUN
easat-5327	375	32	of	of	ADP
easat-5327	375	33	applied	apply	VERB
easat-5327	375	34	business	business	NOUN
easat-5327	375	35	research	research	NOUN
easat-5327	375	36	(	(	PUNCT
easat-5327	375	37	jabr	jabr	ADJ
easat-5327	375	38	)	)	PUNCT
easat-5327	375	39	,	,	PUNCT
easat-5327	375	40	vol	vol	NOUN
easat-5327	375	41	.	.	PROPN
easat-5327	376	1	33	33	NUM
easat-5327	376	2	,	,	PUNCT
easat-5327	376	3	no	no	INTJ
easat-5327	376	4	.	.	NOUN
easat-5327	376	5	3	3	NUM
easat-5327	376	6	,	,	PUNCT
easat-5327	376	7	pp	pp	ADJ
easat-5327	376	8	.	.	PUNCT
easat-5327	377	1	439	439	NUM
easat-5327	377	2	-	-	SYM
easat-5327	377	3	450	450	NUM
easat-5327	377	4	,	,	PUNCT
easat-5327	377	5	2017	2017	NUM
easat-5327	377	6	.	.	PUNCT
easat-5327	377	7	https://doi.org/10.19030/jabr.v33i3.9935	https://doi.org/10.19030/jabr.v33i3.9935	PUNCT
easat-5327	378	1	[	[	X
easat-5327	378	2	30	30	NUM
easat-5327	378	3	]	]	X
easat-5327	378	4	c.	c.	PROPN
easat-5327	378	5	s.	s.	PROPN
easat-5327	378	6	armstrong	armstrong	PROPN
easat-5327	378	7	,	,	PUNCT
easat-5327	378	8	j.	j.	PROPN
easat-5327	378	9	l.	l.	PROPN
easat-5327	378	10	blouin	blouin	PROPN
easat-5327	378	11	,	,	PUNCT
easat-5327	378	12	and	and	CCONJ
easat-5327	378	13	d.	d.	PROPN
easat-5327	378	14	f.	f.	PROPN
easat-5327	378	15	larcker	larcker	PROPN
easat-5327	378	16	,	,	PUNCT
easat-5327	378	17	"	"	PUNCT
easat-5327	378	18	the	the	DET
easat-5327	378	19	incentives	incentive	NOUN
easat-5327	378	20	for	for	ADP
easat-5327	378	21	tax	tax	NOUN
easat-5327	378	22	planning	planning	NOUN
easat-5327	378	23	,	,	PUNCT
easat-5327	378	24	"	"	PUNCT
easat-5327	378	25	journal	journal	NOUN
easat-5327	378	26	of	of	ADP
easat-5327	378	27	accounting	accounting	NOUN
easat-5327	378	28	and	and	CCONJ
easat-5327	378	29	economics	economic	NOUN
easat-5327	378	30	,	,	PUNCT
easat-5327	378	31	vol	vol	NOUN
easat-5327	378	32	.	.	PROPN
easat-5327	378	33	53	53	NUM
easat-5327	378	34	,	,	PUNCT
easat-5327	378	35	no	no	INTJ
easat-5327	378	36	.	.	NOUN
easat-5327	378	37	1	1	NUM
easat-5327	378	38	-	-	SYM
easat-5327	378	39	2	2	NUM
easat-5327	378	40	,	,	PUNCT
easat-5327	378	41	pp	pp	ADJ
easat-5327	378	42	.	.	PUNCT
easat-5327	379	1	391	391	NUM
easat-5327	379	2	-	-	SYM
easat-5327	379	3	411	411	NUM
easat-5327	379	4	,	,	PUNCT
easat-5327	379	5	2012	2012	NUM
easat-5327	379	6	.	.	PUNCT
easat-5327	380	1	https://doi.org/10.1016/j.jacceco.2011.04.001	https://doi.org/10.1016/j.jacceco.2011.04.001	NOUN
easat-5327	381	1	[	[	X
easat-5327	381	2	31	31	NUM
easat-5327	381	3	]	]	X
easat-5327	381	4	y.	y.	PROPN
easat-5327	381	5	tang	tang	PROPN
easat-5327	381	6	,	,	PUNCT
easat-5327	381	7	y.	y.	PROPN
easat-5327	381	8	liu	liu	PROPN
easat-5327	381	9	,	,	PUNCT
easat-5327	381	10	j.	j.	PROPN
easat-5327	381	11	liu	liu	PROPN
easat-5327	381	12	,	,	PUNCT
easat-5327	381	13	and	and	CCONJ
easat-5327	381	14	w.	w.	PROPN
easat-5327	381	15	li	li	PROPN
easat-5327	381	16	,	,	PUNCT
easat-5327	381	17	"	"	PUNCT
easat-5327	381	18	does	do	VERB
easat-5327	381	19	more	more	ADJ
easat-5327	381	20	managerial	managerial	ADJ
easat-5327	381	21	power	power	NOUN
easat-5327	381	22	impede	impede	NOUN
easat-5327	381	23	or	or	CCONJ
easat-5327	381	24	promote	promote	VERB
easat-5327	381	25	corporate	corporate	ADJ
easat-5327	381	26	tax	tax	NOUN
easat-5327	381	27	avoidance	avoidance	NOUN
easat-5327	381	28	?	?	PUNCT
easat-5327	382	1	evidence	evidence	NOUN
easat-5327	382	2	from	from	ADP
easat-5327	382	3	listed	list	VERB
easat-5327	382	4	chinese	chinese	ADJ
easat-5327	382	5	companies	company	NOUN
easat-5327	382	6	,	,	PUNCT
easat-5327	382	7	"	"	PUNCT
easat-5327	382	8	sustainability	sustainability	NOUN
easat-5327	382	9	,	,	PUNCT
easat-5327	382	10	vol	vol	NOUN
easat-5327	382	11	.	.	PROPN
easat-5327	382	12	11	11	NUM
easat-5327	382	13	,	,	PUNCT
easat-5327	382	14	no	no	INTJ
easat-5327	382	15	.	.	NOUN
easat-5327	382	16	7	7	NUM
easat-5327	382	17	,	,	PUNCT
easat-5327	382	18	2019	2019	NUM
easat-5327	382	19	.	.	PUNCT
easat-5327	383	1	https://doi.org/10.3390/su11071914	https://doi.org/10.3390/su11071914	PUNCT
easat-5327	384	1	[	[	X
easat-5327	384	2	32	32	NUM
easat-5327	384	3	]	]	PUNCT
easat-5327	384	4	a.	a.	NOUN
easat-5327	384	5	sihono	sihono	PROPN
easat-5327	384	6	and	and	CCONJ
easat-5327	384	7	a.	a.	NOUN
easat-5327	384	8	munandar	munandar	NOUN
easat-5327	384	9	,	,	PUNCT
easat-5327	384	10	"	"	PUNCT
easat-5327	384	11	moderating	moderate	VERB
easat-5327	384	12	effect	effect	NOUN
easat-5327	384	13	of	of	ADP
easat-5327	384	14	audit	audit	NOUN
easat-5327	384	15	quality	quality	NOUN
easat-5327	384	16	:	:	PUNCT
easat-5327	384	17	the	the	DET
easat-5327	384	18	case	case	NOUN
easat-5327	384	19	of	of	ADP
easat-5327	384	20	political	political	ADJ
easat-5327	384	21	connection	connection	NOUN
easat-5327	384	22	,	,	PUNCT
easat-5327	384	23	executive	executive	NOUN
easat-5327	384	24	compensation	compensation	NOUN
easat-5327	384	25	and	and	CCONJ
easat-5327	384	26	tax	tax	NOUN
easat-5327	384	27	aggressiveness	aggressiveness	NOUN
easat-5327	384	28	,	,	PUNCT
easat-5327	384	29	"	"	PUNCT
easat-5327	384	30	jurnal	jurnal	ADJ
easat-5327	384	31	ekonomi	ekonomi	PROPN
easat-5327	384	32	modernisasi	modernisasi	PROPN
easat-5327	384	33	,	,	PUNCT
easat-5327	384	34	vol	vol	NOUN
easat-5327	384	35	.	.	PROPN
easat-5327	384	36	19	19	NUM
easat-5327	384	37	,	,	PUNCT
easat-5327	384	38	no	no	INTJ
easat-5327	384	39	.	.	NOUN
easat-5327	384	40	1	1	NUM
easat-5327	384	41	,	,	PUNCT
easat-5327	384	42	pp	pp	ADJ
easat-5327	384	43	.	.	PUNCT
easat-5327	385	1	15	15	NUM
easat-5327	385	2	-	-	SYM
easat-5327	385	3	30	30	NUM
easat-5327	385	4	,	,	PUNCT
easat-5327	385	5	2023	2023	NUM
easat-5327	385	6	.	.	PUNCT
easat-5327	386	1	[	[	X
easat-5327	386	2	33	33	NUM
easat-5327	386	3	]	]	PUNCT
easat-5327	386	4	h.	h.	PROPN
easat-5327	386	5	luo	luo	PROPN
easat-5327	386	6	and	and	CCONJ
easat-5327	386	7	y.	y.	PROPN
easat-5327	386	8	zeng	zeng	PROPN
easat-5327	386	9	,	,	PUNCT
easat-5327	386	10	"	"	PUNCT
easat-5327	386	11	on	on	ADP
easat-5327	386	12	executive	executive	ADJ
easat-5327	386	13	pay	pay	VERB
easat-5327	386	14	bandwagon	bandwagon	NOUN
easat-5327	386	15	and	and	CCONJ
easat-5327	386	16	corporate	corporate	ADJ
easat-5327	386	17	tax	tax	NOUN
easat-5327	386	18	avoidance	avoidance	NOUN
easat-5327	386	19	,	,	PUNCT
easat-5327	386	20	"	"	PUNCT
easat-5327	386	21	journal	journal	NOUN
easat-5327	386	22	of	of	ADP
easat-5327	386	23	zhongnan	zhongnan	PROPN
easat-5327	386	24	university	university	PROPN
easat-5327	386	25	of	of	ADP
easat-5327	386	26	economics	economic	NOUN
easat-5327	386	27	and	and	CCONJ
easat-5327	386	28	law	law	NOUN
easat-5327	386	29	,	,	PUNCT
easat-5327	386	30	vol	vol	NOUN
easat-5327	386	31	.	.	PROPN
easat-5327	386	32	31	31	NUM
easat-5327	386	33	,	,	PUNCT
easat-5327	386	34	pp	pp	ADJ
easat-5327	386	35	.	.	PUNCT
easat-5327	387	1	3	3	NUM
easat-5327	387	2	-	-	SYM
easat-5327	387	3	13	13	NUM
easat-5327	387	4	,	,	PUNCT
easat-5327	387	5	2018	2018	NUM
easat-5327	387	6	.	.	PUNCT
easat-5327	388	1	[	[	X
easat-5327	388	2	34	34	NUM
easat-5327	388	3	]	]	PUNCT
easat-5327	388	4	a.	a.	NOUN
easat-5327	388	5	h.	h.	PROPN
easat-5327	388	6	saragih	saragih	PROPN
easat-5327	388	7	and	and	CCONJ
easat-5327	388	8	a.	a.	NOUN
easat-5327	388	9	hendrawan	hendrawan	PROPN
easat-5327	388	10	,	,	PUNCT
easat-5327	388	11	"	"	PUNCT
easat-5327	388	12	the	the	DET
easat-5327	388	13	moderating	moderate	VERB
easat-5327	388	14	role	role	NOUN
easat-5327	388	15	of	of	ADP
easat-5327	388	16	firm	firm	ADJ
easat-5327	388	17	size	size	NOUN
easat-5327	388	18	on	on	ADP
easat-5327	388	19	the	the	DET
easat-5327	388	20	association	association	NOUN
easat-5327	388	21	between	between	ADP
easat-5327	388	22	managerial	managerial	ADJ
easat-5327	388	23	ability	ability	NOUN
easat-5327	388	24	and	and	CCONJ
easat-5327	388	25	tax	tax	NOUN
easat-5327	388	26	avoidance	avoidance	NOUN
easat-5327	388	27	,	,	PUNCT
easat-5327	388	28	"	"	PUNCT
easat-5327	388	29	jurnal	jurnal	ADJ
easat-5327	388	30	aset	aset	NOUN
easat-5327	388	31	,	,	PUNCT
easat-5327	388	32	vol	vol	NOUN
easat-5327	388	33	.	.	PROPN
easat-5327	388	34	13	13	NUM
easat-5327	388	35	,	,	PUNCT
easat-5327	388	36	no	no	INTJ
easat-5327	388	37	.	.	NOUN
easat-5327	388	38	1	1	NUM
easat-5327	388	39	,	,	PUNCT
easat-5327	388	40	2021	2021	NUM
easat-5327	388	41	.	.	PUNCT
easat-5327	389	1	[	[	X
easat-5327	389	2	35	35	NUM
easat-5327	389	3	]	]	PUNCT
easat-5327	389	4	x.	x.	NOUN
easat-5327	389	5	chen	chen	PROPN
easat-5327	389	6	,	,	PUNCT
easat-5327	389	7	n.	n.	PROPN
easat-5327	389	8	hu	hu	PROPN
easat-5327	389	9	,	,	PUNCT
easat-5327	389	10	x.	x.	PROPN
easat-5327	389	11	wang	wang	PROPN
easat-5327	389	12	,	,	PUNCT
easat-5327	389	13	and	and	CCONJ
easat-5327	389	14	x.	x.	NOUN
easat-5327	389	15	tang	tang	PROPN
easat-5327	389	16	,	,	PUNCT
easat-5327	389	17	"	"	PUNCT
easat-5327	389	18	tax	tax	NOUN
easat-5327	389	19	avoidance	avoidance	NOUN
easat-5327	389	20	and	and	CCONJ
easat-5327	389	21	firm	firm	ADJ
easat-5327	389	22	value	value	NOUN
easat-5327	389	23	:	:	PUNCT
easat-5327	389	24	evidence	evidence	NOUN
easat-5327	389	25	from	from	ADP
easat-5327	389	26	china	china	PROPN
easat-5327	389	27	,	,	PUNCT
easat-5327	389	28	"	"	PUNCT
easat-5327	389	29	nankai	nankai	NOUN
easat-5327	389	30	business	business	PROPN
easat-5327	389	31	review	review	PROPN
easat-5327	389	32	international	international	ADJ
easat-5327	389	33	,	,	PUNCT
easat-5327	389	34	vol	vol	NOUN
easat-5327	389	35	.	.	PROPN
easat-5327	389	36	5	5	NUM
easat-5327	389	37	,	,	PUNCT
easat-5327	389	38	no	no	INTJ
easat-5327	389	39	.	.	NOUN
easat-5327	389	40	1	1	NUM
easat-5327	389	41	,	,	PUNCT
easat-5327	389	42	pp	pp	ADJ
easat-5327	389	43	.	.	PUNCT
easat-5327	390	1	25	25	NUM
easat-5327	390	2	-	-	SYM
easat-5327	390	3	42	42	NUM
easat-5327	390	4	,	,	PUNCT
easat-5327	390	5	2014	2014	NUM
easat-5327	390	6	.	.	PUNCT
easat-5327	391	1	https://doi.org/10.1108/nbri-10-2013-0037	https://doi.org/10.1108/nbri-10-2013-0037	PROPN
easat-5327	391	2	[	[	X
easat-5327	391	3	36	36	NUM
easat-5327	391	4	]	]	PUNCT
easat-5327	391	5	x.	x.	PROPN
easat-5327	391	6	liu	liu	PROPN
easat-5327	391	7	and	and	CCONJ
easat-5327	391	8	s.	s.	PROPN
easat-5327	391	9	cao	cao	PROPN
easat-5327	391	10	,	,	PUNCT
easat-5327	391	11	"	"	PUNCT
easat-5327	391	12	determinants	determinant	NOUN
easat-5327	391	13	of	of	ADP
easat-5327	391	14	corporate	corporate	ADJ
easat-5327	391	15	effective	effective	ADJ
easat-5327	391	16	tax	tax	NOUN
easat-5327	391	17	rates	rate	NOUN
easat-5327	391	18	:	:	PUNCT
easat-5327	391	19	evidence	evidence	NOUN
easat-5327	391	20	from	from	ADP
easat-5327	391	21	listed	list	VERB
easat-5327	391	22	companies	company	NOUN
easat-5327	391	23	in	in	ADP
easat-5327	391	24	china	china	PROPN
easat-5327	391	25	,	,	PUNCT
easat-5327	391	26	"	"	PUNCT
easat-5327	391	27	the	the	DET
easat-5327	391	28	chinese	chinese	ADJ
easat-5327	391	29	economy	economy	NOUN
easat-5327	391	30	,	,	PUNCT
easat-5327	391	31	vol	vol	NOUN
easat-5327	391	32	.	.	PROPN
easat-5327	391	33	40	40	NUM
easat-5327	391	34	,	,	PUNCT
easat-5327	391	35	no	no	INTJ
easat-5327	391	36	.	.	NOUN
easat-5327	391	37	6	6	NUM
easat-5327	391	38	,	,	PUNCT
easat-5327	391	39	pp	pp	ADJ
easat-5327	391	40	.	.	PUNCT
easat-5327	391	41	49	49	NUM
easat-5327	391	42	-	-	SYM
easat-5327	391	43	67	67	NUM
easat-5327	391	44	,	,	PUNCT
easat-5327	391	45	2014	2014	NUM
easat-5327	391	46	.	.	PUNCT
easat-5327	392	1	https://doi.org/10.2753/ces1097-1475400603	https://doi.org/10.2753/ces1097-1475400603	NOUN
easat-5327	393	1	[	[	X
easat-5327	393	2	37	37	NUM
easat-5327	393	3	]	]	X
easat-5327	393	4	y.	y.	PROPN
easat-5327	393	5	lu	lu	PROPN
easat-5327	393	6	and	and	CCONJ
easat-5327	393	7	y.	y.	PROPN
easat-5327	393	8	cao	cao	PROPN
easat-5327	393	9	,	,	PUNCT
easat-5327	393	10	"	"	PUNCT
easat-5327	393	11	the	the	DET
easat-5327	393	12	individual	individual	ADJ
easat-5327	393	13	characteristics	characteristic	NOUN
easat-5327	393	14	of	of	ADP
easat-5327	393	15	board	board	NOUN
easat-5327	393	16	members	member	NOUN
easat-5327	393	17	and	and	CCONJ
easat-5327	393	18	internal	internal	ADJ
easat-5327	393	19	control	control	NOUN
easat-5327	393	20	weakness	weakness	NOUN
easat-5327	393	21	:	:	PUNCT
easat-5327	393	22	evidence	evidence	NOUN
easat-5327	393	23	from	from	ADP
easat-5327	393	24	china	china	PROPN
easat-5327	393	25	,	,	PUNCT
easat-5327	393	26	"	"	PUNCT
easat-5327	393	27	pacific	pacific	ADJ
easat-5327	393	28	-	-	PUNCT
easat-5327	393	29	basin	basin	NOUN
easat-5327	393	30	finance	finance	NOUN
easat-5327	393	31	journal	journal	NOUN
easat-5327	393	32	,	,	PUNCT
easat-5327	393	33	vol	vol	NOUN
easat-5327	393	34	.	.	PROPN
easat-5327	394	1	51	51	NUM
easat-5327	394	2	,	,	PUNCT
easat-5327	394	3	pp	pp	ADJ
easat-5327	394	4	.	.	PUNCT
easat-5327	395	1	75	75	NUM
easat-5327	395	2	-	-	SYM
easat-5327	395	3	94	94	NUM
easat-5327	395	4	,	,	PUNCT
easat-5327	395	5	2018	2018	NUM
easat-5327	395	6	.	.	PUNCT
easat-5327	396	1	https://doi.org/10.1016/j.pacfin.2018.05.013	https://doi.org/10.1016/j.pacfin.2018.05.013	PRON
easat-5327	397	1	[	[	X
easat-5327	397	2	38	38	NUM
easat-5327	397	3	]	]	PUNCT
easat-5327	397	4	l.	l.	PROPN
easat-5327	397	5	meng	meng	PROPN
easat-5327	397	6	and	and	CCONJ
easat-5327	397	7	y.	y.	PROPN
easat-5327	397	8	zhang	zhang	PROPN
easat-5327	397	9	,	,	PUNCT
easat-5327	397	10	"	"	PUNCT
easat-5327	397	11	impact	impact	NOUN
easat-5327	397	12	of	of	ADP
easat-5327	397	13	tax	tax	NOUN
easat-5327	397	14	administration	administration	NOUN
easat-5327	397	15	on	on	ADP
easat-5327	397	16	esg	esg	PROPN
easat-5327	397	17	performance	performance	NOUN
easat-5327	397	18	—	—	PUNCT
easat-5327	397	19	a	a	DET
easat-5327	397	20	quasi	quasi	ADJ
easat-5327	397	21	-	-	ADJ
easat-5327	397	22	natural	natural	ADJ
easat-5327	397	23	experiment	experiment	NOUN
easat-5327	397	24	based	base	VERB
easat-5327	397	25	on	on	ADP
easat-5327	397	26	china	china	PROPN
easat-5327	397	27	’s	’s	PART
easat-5327	397	28	golden	golden	PROPN
easat-5327	397	29	tax	tax	PROPN
easat-5327	397	30	project	project	NOUN
easat-5327	397	31	iii	iii	NOUN
easat-5327	397	32	,	,	PUNCT
easat-5327	397	33	"	"	PUNCT
easat-5327	397	34	sustainability	sustainability	NOUN
easat-5327	397	35	,	,	PUNCT
easat-5327	397	36	vol	vol	NOUN
easat-5327	397	37	.	.	PROPN
easat-5327	397	38	15	15	NUM
easat-5327	397	39	,	,	PUNCT
easat-5327	397	40	no	no	INTJ
easat-5327	397	41	.	.	NOUN
easat-5327	397	42	14	14	NUM
easat-5327	397	43	,	,	PUNCT
easat-5327	397	44	p.	p.	NOUN
easat-5327	397	45	10946	10946	NUM
easat-5327	397	46	,	,	PUNCT
easat-5327	397	47	2023	2023	NUM
easat-5327	397	48	.	.	PUNCT
easat-5327	398	1	https://doi.org/10.3390/su151410946	https://doi.org/10.3390/su151410946	NOUN
easat-5327	399	1	[	[	X
easat-5327	399	2	39	39	NUM
easat-5327	399	3	]	]	PUNCT
easat-5327	399	4	j.	j.	PROPN
easat-5327	399	5	j.	j.	PROPN
easat-5327	399	6	siegfried	siegfried	PROPN
easat-5327	399	7	,	,	PUNCT
easat-5327	399	8	the	the	DET
easat-5327	399	9	relationship	relationship	NOUN
easat-5327	399	10	between	between	ADP
easat-5327	399	11	economic	economic	ADJ
easat-5327	399	12	structure	structure	NOUN
easat-5327	399	13	and	and	CCONJ
easat-5327	399	14	the	the	DET
easat-5327	399	15	effect	effect	NOUN
easat-5327	399	16	of	of	ADP
easat-5327	399	17	political	political	ADJ
easat-5327	399	18	influence	influence	NOUN
easat-5327	399	19	:	:	PUNCT
easat-5327	399	20	empirical	empirical	ADJ
easat-5327	399	21	evidence	evidence	NOUN
easat-5327	399	22	from	from	ADP
easat-5327	399	23	the	the	DET
easat-5327	399	24	federal	federal	ADJ
easat-5327	399	25	corporation	corporation	PROPN
easat-5327	399	26	income	income	NOUN
easat-5327	399	27	tax	tax	NOUN
easat-5327	399	28	program	program	NOUN
easat-5327	399	29	.	.	PUNCT
easat-5327	400	1	the	the	DET
easat-5327	400	2	university	university	PROPN
easat-5327	400	3	of	of	ADP
easat-5327	400	4	wisconsin	wisconsin	PROPN
easat-5327	400	5	-	-	PUNCT
easat-5327	400	6	madison	madison	PROPN
easat-5327	400	7	,	,	PUNCT
easat-5327	400	8	1972	1972	NUM
easat-5327	400	9	.	.	PUNCT
easat-5327	401	1	[	[	X
easat-5327	401	2	40	40	NUM
easat-5327	401	3	]	]	PUNCT
easat-5327	401	4	e.	e.	PROPN
easat-5327	401	5	ehima	ehima	PROPN
easat-5327	401	6	and	and	CCONJ
easat-5327	401	7	o.	o.	PROPN
easat-5327	401	8	nosa	nosa	PROPN
easat-5327	401	9	,	,	PUNCT
easat-5327	401	10	"	"	PUNCT
easat-5327	401	11	tax	tax	NOUN
easat-5327	401	12	aggressiveness	aggressiveness	NOUN
easat-5327	401	13	:	:	PUNCT
easat-5327	401	14	political	political	ADJ
easat-5327	401	15	cost	cost	NOUN
easat-5327	401	16	theory	theory	NOUN
easat-5327	401	17	or	or	CCONJ
easat-5327	401	18	political	political	ADJ
easat-5327	401	19	power	power	NOUN
easat-5327	401	20	theory	theory	NOUN
easat-5327	401	21	?	?	PUNCT
easat-5327	401	22	,	,	PUNCT
easat-5327	401	23	"	"	PUNCT
easat-5327	401	24	journal	journal	NOUN
easat-5327	401	25	of	of	ADP
easat-5327	401	26	academic	academic	ADJ
easat-5327	401	27	research	research	NOUN
easat-5327	401	28	in	in	ADP
easat-5327	401	29	economics	economic	NOUN
easat-5327	401	30	,	,	PUNCT
easat-5327	401	31	vol	vol	NOUN
easat-5327	401	32	.	.	PROPN
easat-5327	401	33	16	16	NUM
easat-5327	401	34	,	,	PUNCT
easat-5327	401	35	no	no	INTJ
easat-5327	401	36	.	.	NOUN
easat-5327	401	37	3	3	NUM
easat-5327	401	38	,	,	PUNCT
easat-5327	401	39	2024	2024	NUM
easat-5327	401	40	.	.	PUNCT
easat-5327	402	1	[	[	X
easat-5327	402	2	41	41	NUM
easat-5327	402	3	]	]	X
easat-5327	402	4	g.	g.	PROPN
easat-5327	402	5	yuan	yuan	PROPN
easat-5327	402	6	,	,	PUNCT
easat-5327	402	7	mciver	mciver	NOUN
easat-5327	402	8	,	,	PUNCT
easat-5327	402	9	r.	r.	PROPN
easat-5327	402	10	,	,	PUNCT
easat-5327	402	11	&	&	CCONJ
easat-5327	402	12	burrow	burrow	NOUN
easat-5327	402	13	,	,	PUNCT
easat-5327	402	14	m.	m.	NOUN
easat-5327	402	15	,	,	PUNCT
easat-5327	402	16	"	"	PUNCT
easat-5327	402	17	corporate	corporate	ADJ
easat-5327	402	18	income	income	NOUN
easat-5327	402	19	tax	tax	NOUN
easat-5327	402	20	aggressiveness	aggressiveness	NOUN
easat-5327	402	21	in	in	ADP
easat-5327	402	22	china	china	PROPN
easat-5327	402	23	:	:	PUNCT
easat-5327	402	24	regulatory	regulatory	ADJ
easat-5327	402	25	environment	environment	NOUN
easat-5327	402	26	and	and	CCONJ
easat-5327	402	27	ownership	ownership	NOUN
easat-5327	402	28	impact	impact	NOUN
easat-5327	402	29	,	,	PUNCT
easat-5327	402	30	"	"	PUNCT
easat-5327	402	31	journal	journal	NOUN
easat-5327	402	32	of	of	ADP
easat-5327	402	33	business	business	NOUN
easat-5327	402	34	management	management	NOUN
easat-5327	402	35	,	,	PUNCT
easat-5327	402	36	vol	vol	NOUN
easat-5327	402	37	.	.	PUNCT
easat-5327	402	38	5(special	5(special	ADJ
easat-5327	402	39	edition	edition	NOUN
easat-5327	402	40	)	)	PUNCT
easat-5327	402	41	.	.	PUNCT
easat-5327	403	1	2012	2012	NUM
easat-5327	403	2	.	.	PUNCT
easat-5327	404	1	[	[	X
easat-5327	404	2	42	42	NUM
easat-5327	404	3	]	]	PUNCT
easat-5327	404	4	s.	s.	PROPN
easat-5327	404	5	o.	o.	PROPN
easat-5327	404	6	rego	rego	PROPN
easat-5327	404	7	,	,	PUNCT
easat-5327	404	8	"	"	PUNCT
easat-5327	404	9	tax‐avoidance	tax‐avoidance	NOUN
easat-5327	404	10	activities	activity	NOUN
easat-5327	404	11	of	of	ADP
easat-5327	404	12	us	us	PROPN
easat-5327	404	13	multinational	multinational	ADJ
easat-5327	404	14	corporations	corporation	NOUN
easat-5327	404	15	,	,	PUNCT
easat-5327	404	16	"	"	PUNCT
easat-5327	404	17	contemporary	contemporary	ADJ
easat-5327	404	18	accounting	accounting	NOUN
easat-5327	404	19	research	research	NOUN
easat-5327	404	20	,	,	PUNCT
easat-5327	404	21	vol	vol	NOUN
easat-5327	404	22	.	.	PROPN
easat-5327	404	23	20	20	NUM
easat-5327	404	24	,	,	PUNCT
easat-5327	404	25	no	no	INTJ
easat-5327	404	26	.	.	NOUN
easat-5327	404	27	4	4	NUM
easat-5327	404	28	,	,	PUNCT
easat-5327	404	29	pp	pp	ADJ
easat-5327	404	30	.	.	PUNCT
easat-5327	405	1	805	805	NUM
easat-5327	405	2	-	-	SYM
easat-5327	405	3	833	833	NUM
easat-5327	405	4	,	,	PUNCT
easat-5327	405	5	2003	2003	NUM
easat-5327	405	6	.	.	PUNCT
easat-5327	406	1	https://doi.org/10.1506/vann-b7ub-gmfa-9e6w	https://doi.org/10.1506/vann-b7ub-gmfa-9e6w	X
easat-5327	407	1	[	[	X
easat-5327	407	2	43	43	NUM
easat-5327	407	3	]	]	PUNCT
easat-5327	407	4	m.	m.	PROPN
easat-5327	407	5	s.	s.	PROPN
easat-5327	407	6	hossain	hossain	PROPN
easat-5327	407	7	,	,	PUNCT
easat-5327	407	8	m.	m.	PROPN
easat-5327	407	9	s.	s.	PROPN
easat-5327	407	10	ali	ali	PROPN
easat-5327	407	11	,	,	PUNCT
easat-5327	407	12	m.	m.	PROPN
easat-5327	407	13	z.	z.	PROPN
easat-5327	407	14	islam	islam	PROPN
easat-5327	407	15	,	,	PUNCT
easat-5327	407	16	c.	c.	PROPN
easat-5327	407	17	c.	c.	PROPN
easat-5327	407	18	ling	ling	PROPN
easat-5327	407	19	,	,	PUNCT
easat-5327	407	20	and	and	CCONJ
easat-5327	407	21	c.	c.	PROPN
easat-5327	407	22	y.	y.	PROPN
easat-5327	407	23	fung	fung	PROPN
easat-5327	407	24	,	,	PUNCT
easat-5327	407	25	"	"	PUNCT
easat-5327	407	26	nexus	nexus	NOUN
easat-5327	407	27	between	between	ADP
easat-5327	407	28	profitability	profitability	NOUN
easat-5327	407	29	,	,	PUNCT
easat-5327	407	30	firm	firm	ADJ
easat-5327	407	31	size	size	NOUN
easat-5327	407	32	and	and	CCONJ
easat-5327	407	33	leverage	leverage	NOUN
easat-5327	407	34	and	and	CCONJ
easat-5327	407	35	tax	tax	NOUN
easat-5327	407	36	avoidance	avoidance	NOUN
easat-5327	407	37	:	:	PUNCT
easat-5327	407	38	evidence	evidence	NOUN
easat-5327	407	39	from	from	ADP
easat-5327	407	40	an	an	DET
easat-5327	407	41	emerging	emerge	VERB
easat-5327	407	42	economy	economy	NOUN
easat-5327	407	43	,	,	PUNCT
easat-5327	407	44	"	"	PUNCT
easat-5327	407	45	asian	asian	ADJ
easat-5327	407	46	review	review	NOUN
easat-5327	407	47	of	of	ADP
easat-5327	407	48	accounting	accounting	NOUN
easat-5327	407	49	,	,	PUNCT
easat-5327	407	50	vol	vol	NOUN
easat-5327	407	51	.	.	PROPN
easat-5327	407	52	32	32	NUM
easat-5327	407	53	,	,	PUNCT
easat-5327	407	54	no	no	INTJ
easat-5327	407	55	.	.	NOUN
easat-5327	407	56	5	5	NUM
easat-5327	407	57	,	,	PUNCT
easat-5327	407	58	pp	pp	ADJ
easat-5327	407	59	.	.	PUNCT
easat-5327	408	1	759	759	NUM
easat-5327	408	2	-	-	SYM
easat-5327	408	3	780	780	NUM
easat-5327	408	4	,	,	PUNCT
easat-5327	408	5	2024	2024	NUM
easat-5327	408	6	.	.	PUNCT
easat-5327	409	1	https://doi.org/10.1108/ara-08-2023-0238	https://doi.org/10.1108/ara-08-2023-0238	X
easat-5327	410	1	[	[	X
easat-5327	410	2	44	44	NUM
easat-5327	410	3	]	]	PUNCT
easat-5327	410	4	a.	a.	NOUN
easat-5327	410	5	a.	a.	NOUN
easat-5327	410	6	sarhan	sarhan	PROPN
easat-5327	410	7	,	,	PUNCT
easat-5327	410	8	"	"	PUNCT
easat-5327	410	9	corporate	corporate	ADJ
easat-5327	410	10	social	social	ADJ
easat-5327	410	11	responsibility	responsibility	NOUN
easat-5327	410	12	and	and	CCONJ
easat-5327	410	13	tax	tax	NOUN
easat-5327	410	14	avoidance	avoidance	NOUN
easat-5327	410	15	:	:	PUNCT
easat-5327	410	16	the	the	DET
easat-5327	410	17	effect	effect	NOUN
easat-5327	410	18	of	of	ADP
easat-5327	410	19	shareholding	shareholding	NOUN
easat-5327	410	20	structure	structure	NOUN
easat-5327	410	21	—	—	PUNCT
easat-5327	410	22	evidence	evidence	NOUN
easat-5327	410	23	from	from	ADP
easat-5327	410	24	the	the	DET
easat-5327	410	25	uk	uk	PROPN
easat-5327	410	26	,	,	PUNCT
easat-5327	410	27	"	"	PUNCT
easat-5327	410	28	international	international	ADJ
easat-5327	410	29	journal	journal	NOUN
easat-5327	410	30	of	of	ADP
easat-5327	410	31	disclosure	disclosure	NOUN
easat-5327	410	32	and	and	CCONJ
easat-5327	410	33	governance	governance	NOUN
easat-5327	410	34	,	,	PUNCT
easat-5327	410	35	vol	vol	NOUN
easat-5327	410	36	.	.	PROPN
easat-5327	410	37	21	21	NUM
easat-5327	410	38	,	,	PUNCT
easat-5327	410	39	no	no	INTJ
easat-5327	410	40	.	.	NOUN
easat-5327	410	41	1	1	NUM
easat-5327	410	42	,	,	PUNCT
easat-5327	410	43	pp	pp	ADJ
easat-5327	410	44	.	.	PUNCT
easat-5327	411	1	1	1	NUM
easat-5327	411	2	-	-	SYM
easat-5327	411	3	15	15	NUM
easat-5327	411	4	,	,	PUNCT
easat-5327	411	5	2024	2024	NUM
easat-5327	411	6	.	.	PUNCT
easat-5327	412	1	https://doi.org/10.1057/s41310-023-00172-w	https://doi.org/10.1057/s41310-023-00172-w	PROPN
easat-5327	412	2	https://doi.org/10.1016/j.hitech.2024.100501	https://doi.org/10.1016/j.hitech.2024.100501	VERB
easat-5327	412	3	https://doi.org/10.1111/jbfa.12741	https://doi.org/10.1111/jbfa.12741	NOUN
easat-5327	412	4	https://doi.org/10.1111/j.1467-8683.2012.00935.x	https://doi.org/10.1111/j.1467-8683.2012.00935.x	X
easat-5327	412	5	https://doi.org/10.1371/journal.pone.0312247	https://doi.org/10.1371/journal.pone.0312247	NOUN
easat-5327	412	6	https://doi.org/10.31039/jomeino.2021.5.3.2	https://doi.org/10.31039/jomeino.2021.5.3.2	NOUN
easat-5327	412	7	https://doi.org/10.19030/jabr.v33i3.9935	https://doi.org/10.19030/jabr.v33i3.9935	X
easat-5327	413	1	https://doi.org/10.1016/j.jacceco.2011.04.001	https://doi.org/10.1016/j.jacceco.2011.04.001	PROPN
easat-5327	413	2	https://doi.org/10.3390/su11071914	https://doi.org/10.3390/su11071914	NOUN
easat-5327	413	3	https://doi.org/10.1108/nbri-10-2013-0037	https://doi.org/10.1108/nbri-10-2013-0037	PROPN
easat-5327	413	4	https://doi.org/10.2753/ces1097-1475400603	https://doi.org/10.2753/ces1097-1475400603	NOUN
easat-5327	413	5	https://doi.org/10.1016/j.pacfin.2018.05.013	https://doi.org/10.1016/j.pacfin.2018.05.013	X
easat-5327	413	6	https://doi.org/10.3390/su151410946	https://doi.org/10.3390/su151410946	PROPN
easat-5327	413	7	https://doi.org/10.1506/vann-b7ub-gmfa-9e6w	https://doi.org/10.1506/vann-b7ub-gmfa-9e6w	NOUN
easat-5327	413	8	https://doi.org/10.1108/ara-08-2023-0238	https://doi.org/10.1108/ara-08-2023-0238	PROPN
easat-5327	414	1	https://doi.org/10.1057/s41310-023-00172-w	https://doi.org/10.1057/s41310-023-00172-w	PROPN
easat-5327	414	2	774	774	NUM
easat-5327	414	3	edelweiss	edelweiss	PROPN
easat-5327	414	4	applied	apply	VERB
easat-5327	414	5	science	science	NOUN
easat-5327	414	6	and	and	CCONJ
easat-5327	414	7	technology	technology	NOUN
easat-5327	414	8	issn	issn	PROPN
easat-5327	414	9	:	:	PUNCT
easat-5327	414	10	2576	2576	NUM
easat-5327	414	11	-	-	SYM
easat-5327	414	12	8484	8484	NUM
easat-5327	414	13	vol	vol	NOUN
easat-5327	414	14	.	.	PROPN
easat-5327	415	1	9	9	NUM
easat-5327	415	2	,	,	PUNCT
easat-5327	415	3	no	no	INTJ
easat-5327	415	4	.	.	NOUN
easat-5327	416	1	3	3	NUM
easat-5327	416	2	:	:	PUNCT
easat-5327	416	3	760	760	NUM
easat-5327	416	4	-	-	SYM
easat-5327	416	5	775	775	NUM
easat-5327	416	6	,	,	PUNCT
easat-5327	416	7	2025	2025	NUM
easat-5327	416	8	doi	doi	NOUN
easat-5327	416	9	:	:	PUNCT
easat-5327	416	10	10.55214/25768484.v9i3.5327	10.55214/25768484.v9i3.5327	NOUN
easat-5327	416	11	©	©	PROPN
easat-5327	416	12	2025	2025	NUM
easat-5327	416	13	by	by	ADP
easat-5327	416	14	the	the	DET
easat-5327	416	15	authors	author	NOUN
easat-5327	416	16	;	;	PUNCT
easat-5327	416	17	licensee	licensee	PROPN
easat-5327	416	18	learning	learning	NOUN
easat-5327	416	19	gate	gate	NOUN
easat-5327	417	1	[	[	X
easat-5327	417	2	45	45	NUM
easat-5327	417	3	]	]	PUNCT
easat-5327	417	4	d.	d.	PROPN
easat-5327	417	5	i.	i.	PROPN
easat-5327	417	6	syahfitri	syahfitri	PROPN
easat-5327	417	7	,	,	PUNCT
easat-5327	417	8	r.	r.	PROPN
easat-5327	417	9	m.	m.	PROPN
easat-5327	417	10	rizqi	rizqi	PROPN
easat-5327	417	11	,	,	PUNCT
easat-5327	417	12	and	and	CCONJ
easat-5327	417	13	a.	a.	NOUN
easat-5327	417	14	z.	z.	PROPN
easat-5327	417	15	akbar	akbar	PROPN
easat-5327	417	16	,	,	PUNCT
easat-5327	417	17	"	"	PUNCT
easat-5327	417	18	the	the	DET
easat-5327	417	19	effect	effect	NOUN
easat-5327	417	20	of	of	ADP
easat-5327	417	21	executive	executive	ADJ
easat-5327	417	22	compensation	compensation	NOUN
easat-5327	417	23	and	and	CCONJ
easat-5327	417	24	institutional	institutional	ADJ
easat-5327	417	25	ownership	ownership	NOUN
easat-5327	417	26	on	on	ADP
easat-5327	417	27	tax	tax	NOUN
easat-5327	417	28	aggressive	aggressive	ADJ
easat-5327	417	29	actions	action	NOUN
easat-5327	417	30	with	with	ADP
easat-5327	417	31	firm	firm	ADJ
easat-5327	417	32	size	size	NOUN
easat-5327	417	33	as	as	ADP
easat-5327	417	34	an	an	DET
easat-5327	417	35	intervening	intervene	VERB
easat-5327	417	36	variable	variable	NOUN
easat-5327	417	37	,	,	PUNCT
easat-5327	417	38	"	"	PUNCT
easat-5327	417	39	enrichment	enrichment	NOUN
easat-5327	417	40	:	:	PUNCT
easat-5327	417	41	journal	journal	NOUN
easat-5327	417	42	of	of	ADP
easat-5327	417	43	management	management	NOUN
easat-5327	417	44	,	,	PUNCT
easat-5327	417	45	vol	vol	NOUN
easat-5327	417	46	.	.	PROPN
easat-5327	417	47	13	13	NUM
easat-5327	417	48	,	,	PUNCT
easat-5327	417	49	no	no	INTJ
easat-5327	417	50	.	.	NOUN
easat-5327	417	51	2	2	NUM
easat-5327	417	52	,	,	PUNCT
easat-5327	417	53	pp	pp	ADJ
easat-5327	417	54	.	.	PUNCT
easat-5327	417	55	1102	1102	NUM
easat-5327	417	56	-	-	SYM
easat-5327	417	57	1108	1108	NUM
easat-5327	417	58	,	,	PUNCT
easat-5327	417	59	2023	2023	NUM
easat-5327	417	60	.	.	PUNCT
easat-5327	418	1	[	[	X
easat-5327	418	2	46	46	NUM
easat-5327	418	3	]	]	X
easat-5327	418	4	m.-l	m.-l	PROPN
easat-5327	418	5	.	.	PUNCT
easat-5327	419	1	chang	chang	PROPN
easat-5327	419	2	,	,	PUNCT
easat-5327	419	3	d.-f	d.-f	PROPN
easat-5327	419	4	.	.	PUNCT
easat-5327	420	1	huang	huang	PROPN
easat-5327	420	2	,	,	PUNCT
easat-5327	420	3	c.-c	c.-c	PROPN
easat-5327	420	4	.	.	PUNCT
easat-5327	421	1	ting	ting	PROPN
easat-5327	421	2	,	,	PUNCT
easat-5327	421	3	and	and	CCONJ
easat-5327	421	4	h.-s	h.-s	PROPN
easat-5327	421	5	.	.	PUNCT
easat-5327	422	1	chang	chang	PROPN
easat-5327	422	2	,	,	PUNCT
easat-5327	422	3	"	"	PUNCT
easat-5327	422	4	gender	gender	NOUN
easat-5327	422	5	,	,	PUNCT
easat-5327	422	6	political	political	ADJ
easat-5327	422	7	connection	connection	NOUN
easat-5327	422	8	,	,	PUNCT
easat-5327	422	9	and	and	CCONJ
easat-5327	422	10	tax	tax	NOUN
easat-5327	422	11	avoidance	avoidance	NOUN
easat-5327	422	12	in	in	ADP
easat-5327	422	13	china	china	PROPN
easat-5327	422	14	,	,	PUNCT
easat-5327	422	15	"	"	PUNCT
easat-5327	422	16	theoretical	theoretical	ADJ
easat-5327	422	17	economics	economic	NOUN
easat-5327	422	18	letters	letter	NOUN
easat-5327	422	19	,	,	PUNCT
easat-5327	422	20	vol	vol	NOUN
easat-5327	422	21	.	.	PROPN
easat-5327	422	22	09	09	NUM
easat-5327	422	23	,	,	PUNCT
easat-5327	422	24	no	no	INTJ
easat-5327	422	25	.	.	NOUN
easat-5327	422	26	08	08	NUM
easat-5327	422	27	,	,	PUNCT
easat-5327	422	28	pp	pp	ADJ
easat-5327	422	29	.	.	PUNCT
easat-5327	423	1	2839	2839	NUM
easat-5327	423	2	-	-	SYM
easat-5327	423	3	2863	2863	NUM
easat-5327	423	4	,	,	PUNCT
easat-5327	423	5	2019	2019	NUM
easat-5327	423	6	.	.	PUNCT
easat-5327	424	1	https://doi.org/10.4236/tel.2019.98178	https://doi.org/10.4236/tel.2019.98178	VERB
easat-5327	425	1	[	[	X
easat-5327	425	2	47	47	NUM
easat-5327	425	3	]	]	PUNCT
easat-5327	425	4	x.	x.	PROPN
easat-5327	425	5	liu	liu	PROPN
easat-5327	425	6	,	,	PUNCT
easat-5327	425	7	m.	m.	PROPN
easat-5327	425	8	li	li	PROPN
easat-5327	425	9	,	,	PUNCT
easat-5327	425	10	j.	j.	PROPN
easat-5327	425	11	y.	y.	PROPN
easat-5327	425	12	tong	tong	PROPN
easat-5327	425	13	,	,	PUNCT
easat-5327	425	14	and	and	CCONJ
easat-5327	425	15	f.	f.	PROPN
easat-5327	425	16	zhang	zhang	PROPN
easat-5327	425	17	,	,	PUNCT
easat-5327	425	18	"	"	PUNCT
easat-5327	425	19	cfo	cfo	ADJ
easat-5327	425	20	gender	gender	NOUN
easat-5327	425	21	and	and	CCONJ
easat-5327	425	22	tax	tax	NOUN
easat-5327	425	23	aggressiveness	aggressiveness	NOUN
easat-5327	425	24	:	:	PUNCT
easat-5327	425	25	evidence	evidence	NOUN
easat-5327	425	26	from	from	ADP
easat-5327	425	27	china	china	PROPN
easat-5327	425	28	,	,	PUNCT
easat-5327	425	29	"	"	PUNCT
easat-5327	425	30	pacific	pacific	ADJ
easat-5327	425	31	-	-	PUNCT
easat-5327	425	32	basin	basin	NOUN
easat-5327	425	33	finance	finance	NOUN
easat-5327	425	34	journal	journal	NOUN
easat-5327	425	35	,	,	PUNCT
easat-5327	425	36	vol	vol	NOUN
easat-5327	425	37	.	.	PROPN
easat-5327	425	38	71	71	NUM
easat-5327	425	39	,	,	PUNCT
easat-5327	425	40	2022	2022	NUM
easat-5327	425	41	.	.	PUNCT
easat-5327	426	1	https://doi.org/10.1016/j.pacfin.2021.101679	https://doi.org/10.1016/j.pacfin.2021.101679	NOUN
easat-5327	426	2	[	[	X
easat-5327	426	3	48	48	NUM
easat-5327	426	4	]	]	PUNCT
easat-5327	426	5	f.	f.	PROPN
easat-5327	426	6	cao	cao	PROPN
easat-5327	426	7	,	,	PUNCT
easat-5327	426	8	s.	s.	PROPN
easat-5327	426	9	li	li	PROPN
easat-5327	426	10	,	,	PUNCT
easat-5327	426	11	m.	m.	PROPN
easat-5327	426	12	dai	dai	PROPN
easat-5327	426	13	,	,	PUNCT
easat-5327	426	14	and	and	CCONJ
easat-5327	426	15	j.	j.	PROPN
easat-5327	426	16	li	li	PROPN
easat-5327	426	17	,	,	PUNCT
easat-5327	426	18	"	"	PUNCT
easat-5327	426	19	your	your	PRON
easat-5327	426	20	heart	heart	NOUN
easat-5327	426	21	is	be	AUX
easat-5327	426	22	where	where	SCONJ
easat-5327	426	23	your	your	PRON
easat-5327	426	24	treasure	treasure	NOUN
easat-5327	426	25	is	be	AUX
easat-5327	426	26	:	:	PUNCT
easat-5327	426	27	family	family	NOUN
easat-5327	426	28	chairman	chairman	NOUN
easat-5327	426	29	and	and	CCONJ
easat-5327	426	30	tax	tax	NOUN
easat-5327	426	31	avoidance	avoidance	NOUN
easat-5327	426	32	in	in	ADP
easat-5327	426	33	familycontrolled	familycontrolled	ADJ
easat-5327	426	34	firms	firm	NOUN
easat-5327	426	35	,	,	PUNCT
easat-5327	426	36	"	"	PUNCT
easat-5327	426	37	journal	journal	NOUN
easat-5327	426	38	of	of	ADP
easat-5327	426	39	business	business	NOUN
easat-5327	426	40	research	research	NOUN
easat-5327	426	41	,	,	PUNCT
easat-5327	426	42	vol	vol	NOUN
easat-5327	426	43	.	.	PROPN
easat-5327	426	44	154	154	NUM
easat-5327	426	45	,	,	PUNCT
easat-5327	426	46	2023	2023	NUM
easat-5327	426	47	.	.	PUNCT
easat-5327	427	1	https://doi.org/10.1016/j.jbusres.2022.09.003	https://doi.org/10.1016/j.jbusres.2022.09.003	NOUN
easat-5327	427	2	[	[	X
easat-5327	427	3	49	49	NUM
easat-5327	427	4	]	]	PUNCT
easat-5327	427	5	x.	x.	NOUN
easat-5327	427	6	wu	wu	PROPN
easat-5327	427	7	and	and	CCONJ
easat-5327	427	8	p.	p.	PROPN
easat-5327	427	9	hąbek	hąbek	NOUN
easat-5327	427	10	,	,	PUNCT
easat-5327	427	11	"	"	PUNCT
easat-5327	427	12	trends	trend	NOUN
easat-5327	427	13	in	in	ADP
easat-5327	427	14	corporate	corporate	ADJ
easat-5327	427	15	social	social	ADJ
easat-5327	427	16	responsibility	responsibility	NOUN
easat-5327	427	17	reporting	report	VERB
easat-5327	427	18	.	.	PUNCT
easat-5327	428	1	the	the	DET
easat-5327	428	2	case	case	NOUN
easat-5327	428	3	of	of	ADP
easat-5327	428	4	chinese	chinese	ADJ
easat-5327	428	5	listed	list	VERB
easat-5327	428	6	companies	company	NOUN
easat-5327	428	7	,	,	PUNCT
easat-5327	428	8	"	"	PUNCT
easat-5327	428	9	sustainability	sustainability	NOUN
easat-5327	428	10	,	,	PUNCT
easat-5327	428	11	vol	vol	NOUN
easat-5327	428	12	.	.	PROPN
easat-5327	428	13	13	13	NUM
easat-5327	428	14	,	,	PUNCT
easat-5327	428	15	no	no	INTJ
easat-5327	428	16	.	.	NOUN
easat-5327	428	17	15	15	NUM
easat-5327	428	18	,	,	PUNCT
easat-5327	428	19	p.	p.	NOUN
easat-5327	428	20	8640	8640	NUM
easat-5327	428	21	,	,	PUNCT
easat-5327	428	22	2021	2021	NUM
easat-5327	428	23	.	.	PUNCT
easat-5327	429	1	[	[	X
easat-5327	429	2	50	50	NUM
easat-5327	429	3	]	]	PUNCT
easat-5327	429	4	x.	x.	NOUN
easat-5327	429	5	jin	jin	PROPN
easat-5327	429	6	,	,	PUNCT
easat-5327	429	7	"	"	PUNCT
easat-5327	429	8	corporate	corporate	ADJ
easat-5327	429	9	tax	tax	NOUN
easat-5327	429	10	aggressiveness	aggressiveness	NOUN
easat-5327	429	11	and	and	CCONJ
easat-5327	429	12	capital	capital	NOUN
easat-5327	429	13	structure	structure	NOUN
easat-5327	429	14	decisions	decision	NOUN
easat-5327	429	15	:	:	PUNCT
easat-5327	429	16	evidence	evidence	NOUN
easat-5327	429	17	from	from	ADP
easat-5327	429	18	china	china	PROPN
easat-5327	429	19	,	,	PUNCT
easat-5327	429	20	"	"	PUNCT
easat-5327	429	21	international	international	ADJ
easat-5327	429	22	review	review	NOUN
easat-5327	429	23	of	of	ADP
easat-5327	429	24	economics	economics	PROPN
easat-5327	429	25	&	&	CCONJ
easat-5327	429	26	finance	finance	PROPN
easat-5327	429	27	,	,	PUNCT
easat-5327	429	28	vol	vol	NOUN
easat-5327	429	29	.	.	PROPN
easat-5327	430	1	75	75	NUM
easat-5327	430	2	,	,	PUNCT
easat-5327	430	3	pp	pp	ADJ
easat-5327	430	4	.	.	PUNCT
easat-5327	431	1	94	94	NUM
easat-5327	431	2	-	-	SYM
easat-5327	431	3	111	111	NUM
easat-5327	431	4	,	,	PUNCT
easat-5327	431	5	2021	2021	NUM
easat-5327	431	6	.	.	PUNCT
easat-5327	432	1	https://doi.org/10.1016/j.iref.2021.04.008	https://doi.org/10.1016/j.iref.2021.04.008	NOUN
easat-5327	432	2	[	[	X
easat-5327	432	3	51	51	NUM
easat-5327	432	4	]	]	X
easat-5327	432	5	d.	d.	PROPN
easat-5327	432	6	m.	m.	PROPN
easat-5327	432	7	d.	d.	PROPN
easat-5327	432	8	s.	s.	PROPN
easat-5327	432	9	pebriyanti	pebriyanti	PROPN
easat-5327	432	10	,	,	PUNCT
easat-5327	432	11	a.	a.	NOUN
easat-5327	432	12	firmansyah	firmansyah	PROPN
easat-5327	432	13	,	,	PUNCT
easat-5327	432	14	s.	s.	PROPN
easat-5327	432	15	wijaya	wijaya	PROPN
easat-5327	432	16	,	,	PUNCT
easat-5327	432	17	and	and	CCONJ
easat-5327	432	18	f.	f.	PROPN
easat-5327	432	19	irawan	irawan	PROPN
easat-5327	432	20	,	,	PUNCT
easat-5327	432	21	"	"	PUNCT
easat-5327	432	22	the	the	DET
easat-5327	432	23	ceo	ceo	NOUN
easat-5327	432	24	’s	’s	PART
easat-5327	432	25	foreign	foreign	ADJ
easat-5327	432	26	experience	experience	NOUN
easat-5327	432	27	and	and	CCONJ
easat-5327	432	28	the	the	DET
easat-5327	432	29	ceo	ceo	NOUN
easat-5327	432	30	’s	’s	PART
easat-5327	432	31	share	share	PROPN
easat-5327	432	32	ownership	ownership	NOUN
easat-5327	432	33	:	:	PUNCT
easat-5327	432	34	does	do	AUX
easat-5327	432	35	tax	tax	NOUN
easat-5327	432	36	aggressiveness	aggressiveness	NOUN
easat-5327	432	37	matter	matter	NOUN
easat-5327	432	38	?	?	PUNCT
easat-5327	432	39	,	,	PUNCT
easat-5327	432	40	"	"	PUNCT
easat-5327	432	41	journal	journal	NOUN
easat-5327	432	42	of	of	ADP
easat-5327	432	43	governance	governance	NOUN
easat-5327	432	44	and	and	CCONJ
easat-5327	432	45	regulation	regulation	NOUN
easat-5327	432	46	,	,	PUNCT
easat-5327	432	47	vol	vol	NOUN
easat-5327	432	48	.	.	PROPN
easat-5327	432	49	11	11	NUM
easat-5327	432	50	,	,	PUNCT
easat-5327	432	51	no	no	INTJ
easat-5327	432	52	.	.	NOUN
easat-5327	432	53	1	1	NUM
easat-5327	432	54	,	,	PUNCT
easat-5327	432	55	pp	pp	ADJ
easat-5327	432	56	.	.	PUNCT
easat-5327	433	1	8	8	NUM
easat-5327	433	2	-	-	SYM
easat-5327	433	3	19	19	NUM
easat-5327	433	4	,	,	PUNCT
easat-5327	433	5	2022	2022	NUM
easat-5327	433	6	.	.	PUNCT
easat-5327	434	1	https://doi.org/10.22495/jgrv11i1art1	https://doi.org/10.22495/jgrv11i1art1	ADJ
easat-5327	434	2	[	[	X
easat-5327	434	3	52	52	NUM
easat-5327	434	4	]	]	PUNCT
easat-5327	434	5	s.	s.	PROPN
easat-5327	434	6	assidi	assidi	VERB
easat-5327	434	7	,	,	PUNCT
easat-5327	434	8	o.	o.	NOUN
easat-5327	434	9	a.	a.	NOUN
easat-5327	434	10	farooque	farooque	NOUN
easat-5327	434	11	,	,	PUNCT
easat-5327	434	12	and	and	CCONJ
easat-5327	434	13	k.	k.	PROPN
easat-5327	434	14	albitar	albitar	PROPN
easat-5327	434	15	,	,	PUNCT
easat-5327	434	16	"	"	PUNCT
easat-5327	434	17	the	the	DET
easat-5327	434	18	nexus	nexus	NOUN
easat-5327	434	19	between	between	ADP
easat-5327	434	20	aggressive	aggressive	ADJ
easat-5327	434	21	tax	tax	NOUN
easat-5327	434	22	planning	planning	NOUN
easat-5327	434	23	and	and	CCONJ
easat-5327	434	24	earnings	earning	NOUN
easat-5327	434	25	management	management	NOUN
easat-5327	434	26	in	in	ADP
easat-5327	434	27	different	different	ADJ
easat-5327	434	28	political	political	ADJ
easat-5327	434	29	systems	system	NOUN
easat-5327	434	30	and	and	CCONJ
easat-5327	434	31	the	the	DET
easat-5327	434	32	moderating	moderate	VERB
easat-5327	434	33	role	role	NOUN
easat-5327	434	34	of	of	ADP
easat-5327	434	35	corporate	corporate	ADJ
easat-5327	434	36	governance	governance	NOUN
easat-5327	434	37	,	,	PUNCT
easat-5327	434	38	"	"	PUNCT
easat-5327	434	39	international	international	ADJ
easat-5327	434	40	journal	journal	NOUN
easat-5327	434	41	of	of	ADP
easat-5327	434	42	managerial	managerial	ADJ
easat-5327	434	43	and	and	CCONJ
easat-5327	434	44	financial	financial	ADJ
easat-5327	434	45	accounting	accounting	NOUN
easat-5327	434	46	,	,	PUNCT
easat-5327	434	47	vol	vol	NOUN
easat-5327	434	48	.	.	PROPN
easat-5327	434	49	14	14	NUM
easat-5327	434	50	,	,	PUNCT
easat-5327	434	51	no	no	INTJ
easat-5327	434	52	.	.	NOUN
easat-5327	434	53	4	4	NUM
easat-5327	434	54	,	,	PUNCT
easat-5327	434	55	2022	2022	NUM
easat-5327	434	56	.	.	PUNCT
easat-5327	435	1	https://doi.org/10.1504/ijmfa.2022.126559	https://doi.org/10.1504/ijmfa.2022.126559	PUNCT
easat-5327	435	2	[	[	X
easat-5327	435	3	53	53	NUM
easat-5327	435	4	]	]	X
easat-5327	435	5	y.	y.	PROPN
easat-5327	435	6	cao	cao	PROPN
easat-5327	435	7	,	,	PUNCT
easat-5327	435	8	z.	z.	PROPN
easat-5327	435	9	feng	feng	PROPN
easat-5327	435	10	,	,	PUNCT
easat-5327	435	11	m.	m.	NOUN
easat-5327	435	12	lu	lu	PROPN
easat-5327	435	13	,	,	PUNCT
easat-5327	435	14	and	and	CCONJ
easat-5327	435	15	y.	y.	PROPN
easat-5327	435	16	shan	shan	PROPN
easat-5327	435	17	,	,	PUNCT
easat-5327	435	18	"	"	PUNCT
easat-5327	435	19	tax	tax	NOUN
easat-5327	435	20	avoidance	avoidance	NOUN
easat-5327	435	21	and	and	CCONJ
easat-5327	435	22	firm	firm	ADJ
easat-5327	435	23	risk	risk	NOUN
easat-5327	435	24	:	:	PUNCT
easat-5327	435	25	evidence	evidence	NOUN
easat-5327	435	26	from	from	ADP
easat-5327	435	27	china	china	PROPN
easat-5327	435	28	,	,	PUNCT
easat-5327	435	29	"	"	PUNCT
easat-5327	435	30	accounting	accounting	NOUN
easat-5327	435	31	&	&	CCONJ
easat-5327	435	32	finance	finance	NOUN
easat-5327	435	33	,	,	PUNCT
easat-5327	435	34	vol	vol	NOUN
easat-5327	435	35	.	.	PROPN
easat-5327	435	36	61	61	NUM
easat-5327	435	37	,	,	PUNCT
easat-5327	435	38	no	no	INTJ
easat-5327	435	39	.	.	NOUN
easat-5327	435	40	3	3	NUM
easat-5327	435	41	,	,	PUNCT
easat-5327	435	42	pp	pp	ADJ
easat-5327	435	43	.	.	PUNCT
easat-5327	435	44	4967	4967	NUM
easat-5327	435	45	-	-	SYM
easat-5327	435	46	5000	5000	NUM
easat-5327	435	47	,	,	PUNCT
easat-5327	435	48	2021	2021	NUM
easat-5327	435	49	.	.	PUNCT
easat-5327	436	1	https://doi.org/10.1111/acfi.12769	https://doi.org/10.1111/acfi.12769	PROPN
easat-5327	437	1	[	[	X
easat-5327	437	2	54	54	NUM
easat-5327	437	3	]	]	PUNCT
easat-5327	437	4	e.	e.	PROPN
easat-5327	437	5	h.	h.	PROPN
easat-5327	437	6	kim	kim	PROPN
easat-5327	437	7	and	and	CCONJ
easat-5327	437	8	y.	y.	PROPN
easat-5327	437	9	lu	lu	PROPN
easat-5327	437	10	,	,	PUNCT
easat-5327	437	11	"	"	PUNCT
easat-5327	437	12	ceo	ceo	NOUN
easat-5327	437	13	ownership	ownership	NOUN
easat-5327	437	14	,	,	PUNCT
easat-5327	437	15	external	external	ADJ
easat-5327	437	16	governance	governance	NOUN
easat-5327	437	17	,	,	PUNCT
easat-5327	437	18	and	and	CCONJ
easat-5327	437	19	risk	risk	NOUN
easat-5327	437	20	-	-	PUNCT
easat-5327	437	21	taking	taking	NOUN
easat-5327	437	22	,	,	PUNCT
easat-5327	437	23	"	"	PUNCT
easat-5327	437	24	journal	journal	NOUN
easat-5327	437	25	of	of	ADP
easat-5327	437	26	financial	financial	ADJ
easat-5327	437	27	economics	economic	NOUN
easat-5327	437	28	,	,	PUNCT
easat-5327	437	29	vol	vol	NOUN
easat-5327	437	30	.	.	PROPN
easat-5327	438	1	102	102	NUM
easat-5327	438	2	,	,	PUNCT
easat-5327	438	3	no	no	INTJ
easat-5327	438	4	.	.	NOUN
easat-5327	438	5	2	2	NUM
easat-5327	438	6	,	,	PUNCT
easat-5327	438	7	pp	pp	ADJ
easat-5327	438	8	.	.	PUNCT
easat-5327	439	1	272	272	NUM
easat-5327	439	2	-	-	SYM
easat-5327	439	3	292	292	NUM
easat-5327	439	4	,	,	PUNCT
easat-5327	439	5	2011	2011	NUM
easat-5327	439	6	.	.	PUNCT
easat-5327	440	1	https://doi.org/10.1016/j.jfineco.2011.07.002	https://doi.org/10.1016/j.jfineco.2011.07.002	NOUN
easat-5327	441	1	[	[	X
easat-5327	441	2	55	55	NUM
easat-5327	441	3	]	]	PUNCT
easat-5327	441	4	h.	h.	PROPN
easat-5327	441	5	zhou	zhou	PROPN
easat-5327	441	6	,	,	PUNCT
easat-5327	441	7	h.	h.	PROPN
easat-5327	441	8	chen	chen	PROPN
easat-5327	441	9	,	,	PUNCT
easat-5327	441	10	and	and	CCONJ
easat-5327	441	11	z.	z.	PROPN
easat-5327	441	12	cheng	cheng	PROPN
easat-5327	441	13	,	,	PUNCT
easat-5327	441	14	"	"	PUNCT
easat-5327	441	15	internal	internal	ADJ
easat-5327	441	16	control	control	NOUN
easat-5327	441	17	,	,	PUNCT
easat-5327	441	18	corporate	corporate	ADJ
easat-5327	441	19	life	life	NOUN
easat-5327	441	20	cycle	cycle	NOUN
easat-5327	441	21	,	,	PUNCT
easat-5327	441	22	and	and	CCONJ
easat-5327	441	23	firm	firm	ADJ
easat-5327	441	24	performance	performance	NOUN
easat-5327	441	25	,	,	PUNCT
easat-5327	441	26	"	"	PUNCT
easat-5327	441	27	in	in	ADP
easat-5327	441	28	the	the	DET
easat-5327	441	29	political	political	ADJ
easat-5327	441	30	economy	economy	NOUN
easat-5327	441	31	of	of	ADP
easat-5327	441	32	chinese	chinese	ADJ
easat-5327	441	33	finance	finance	NOUN
easat-5327	441	34	,	,	PUNCT
easat-5327	441	35	(	(	PUNCT
easat-5327	441	36	international	international	ADJ
easat-5327	441	37	finance	finance	NOUN
easat-5327	441	38	review	review	NOUN
easat-5327	441	39	,	,	PUNCT
easat-5327	441	40	2016	2016	NUM
easat-5327	441	41	,	,	PUNCT
easat-5327	441	42	pp	pp	ADP
easat-5327	441	43	.	.	PUNCT
easat-5327	441	44	189	189	NUM
easat-5327	441	45	-	-	SYM
easat-5327	441	46	209	209	NUM
easat-5327	441	47	.	.	PUNCT
easat-5327	442	1	[	[	X
easat-5327	442	2	56	56	NUM
easat-5327	442	3	]	]	X
easat-5327	442	4	k.	k.	PROPN
easat-5327	442	5	su	su	PROPN
easat-5327	442	6	,	,	PUNCT
easat-5327	442	7	b.	b.	PROPN
easat-5327	442	8	li	li	PROPN
easat-5327	442	9	,	,	PUNCT
easat-5327	442	10	and	and	CCONJ
easat-5327	442	11	c.	c.	PROPN
easat-5327	442	12	ma	ma	PROPN
easat-5327	442	13	,	,	PUNCT
easat-5327	442	14	"	"	PUNCT
easat-5327	442	15	corporate	corporate	ADJ
easat-5327	442	16	dispersion	dispersion	NOUN
easat-5327	442	17	and	and	CCONJ
easat-5327	442	18	tax	tax	NOUN
easat-5327	442	19	avoidance	avoidance	NOUN
easat-5327	442	20	,	,	PUNCT
easat-5327	442	21	"	"	PUNCT
easat-5327	442	22	chinese	chinese	ADJ
easat-5327	442	23	management	management	NOUN
easat-5327	442	24	studies	study	NOUN
easat-5327	442	25	,	,	PUNCT
easat-5327	442	26	vol	vol	NOUN
easat-5327	442	27	.	.	PROPN
easat-5327	442	28	13	13	NUM
easat-5327	442	29	,	,	PUNCT
easat-5327	442	30	no	no	INTJ
easat-5327	442	31	.	.	NOUN
easat-5327	442	32	3	3	NUM
easat-5327	442	33	,	,	PUNCT
easat-5327	442	34	pp	pp	ADJ
easat-5327	442	35	.	.	PUNCT
easat-5327	442	36	706732	706732	NUM
easat-5327	442	37	,	,	PUNCT
easat-5327	442	38	2019	2019	NUM
easat-5327	442	39	.	.	PUNCT
easat-5327	443	1	https://doi.org/10.1108/cms-04-2018-0497	https://doi.org/10.1108/cms-04-2018-0497	X
easat-5327	444	1	[	[	X
easat-5327	444	2	57	57	NUM
easat-5327	444	3	]	]	PUNCT
easat-5327	444	4	y.-c	y.-c	PROPN
easat-5327	444	5	.	.	PUNCT
easat-5327	445	1	lin	lin	PROPN
easat-5327	445	2	,	,	PUNCT
easat-5327	445	3	y.-c	y.-c	PROPN
easat-5327	445	4	.	.	PUNCT
easat-5327	446	1	wang	wang	PROPN
easat-5327	446	2	,	,	PUNCT
easat-5327	446	3	j.-r	j.-r	PROPN
easat-5327	446	4	.	.	PUNCT
easat-5327	447	1	chiou	chiou	NOUN
easat-5327	447	2	,	,	PUNCT
easat-5327	447	3	and	and	CCONJ
easat-5327	447	4	h.-w	h.-w	PROPN
easat-5327	447	5	.	.	PUNCT
easat-5327	448	1	huang	huang	PROPN
easat-5327	448	2	,	,	PUNCT
easat-5327	448	3	"	"	PUNCT
easat-5327	448	4	ceo	ceo	NOUN
easat-5327	448	5	characteristics	characteristic	NOUN
easat-5327	448	6	and	and	CCONJ
easat-5327	448	7	internal	internal	ADJ
easat-5327	448	8	control	control	NOUN
easat-5327	448	9	quality	quality	NOUN
easat-5327	448	10	,	,	PUNCT
easat-5327	448	11	"	"	PUNCT
easat-5327	448	12	corporate	corporate	ADJ
easat-5327	448	13	governance	governance	NOUN
easat-5327	448	14	:	:	PUNCT
easat-5327	448	15	an	an	DET
easat-5327	448	16	international	international	ADJ
easat-5327	448	17	review	review	NOUN
easat-5327	448	18	,	,	PUNCT
easat-5327	448	19	vol	vol	NOUN
easat-5327	448	20	.	.	PROPN
easat-5327	448	21	22	22	NUM
easat-5327	448	22	,	,	PUNCT
easat-5327	448	23	no	no	INTJ
easat-5327	448	24	.	.	NOUN
easat-5327	448	25	1	1	NUM
easat-5327	448	26	,	,	PUNCT
easat-5327	448	27	pp	pp	ADJ
easat-5327	448	28	.	.	PUNCT
easat-5327	449	1	24	24	NUM
easat-5327	449	2	-	-	SYM
easat-5327	449	3	42	42	NUM
easat-5327	449	4	,	,	PUNCT
easat-5327	449	5	2014	2014	NUM
easat-5327	449	6	.	.	PUNCT
easat-5327	450	1	https://doi.org/10.1111/corg.12042	https://doi.org/10.1111/corg.12042	PRON
easat-5327	451	1	[	[	X
easat-5327	451	2	58	58	NUM
easat-5327	451	3	]	]	PUNCT
easat-5327	451	4	k.	k.	PROPN
easat-5327	451	5	j.	j.	PROPN
easat-5327	451	6	lin	lin	PROPN
easat-5327	451	7	,	,	PUNCT
easat-5327	451	8	x.	x.	PROPN
easat-5327	451	9	lu	lu	PROPN
easat-5327	451	10	,	,	PUNCT
easat-5327	451	11	j.	j.	PROPN
easat-5327	451	12	zhang	zhang	PROPN
easat-5327	451	13	,	,	PUNCT
easat-5327	451	14	and	and	CCONJ
easat-5327	451	15	y.	y.	PROPN
easat-5327	451	16	zheng	zheng	PROPN
easat-5327	451	17	,	,	PUNCT
easat-5327	451	18	"	"	PUNCT
easat-5327	451	19	state	state	NOUN
easat-5327	451	20	-	-	PUNCT
easat-5327	451	21	owned	own	VERB
easat-5327	451	22	enterprises	enterprise	NOUN
easat-5327	451	23	in	in	ADP
easat-5327	451	24	china	china	PROPN
easat-5327	451	25	:	:	PUNCT
easat-5327	451	26	a	a	DET
easat-5327	451	27	review	review	NOUN
easat-5327	451	28	of	of	ADP
easat-5327	451	29	40	40	NUM
easat-5327	451	30	 	 	SPACE
easat-5327	451	31	years	year	NOUN
easat-5327	451	32	of	of	ADP
easat-5327	451	33	research	research	NOUN
easat-5327	451	34	and	and	CCONJ
easat-5327	451	35	practice	practice	NOUN
easat-5327	451	36	,	,	PUNCT
easat-5327	451	37	"	"	PUNCT
easat-5327	451	38	china	china	PROPN
easat-5327	451	39	journal	journal	PROPN
easat-5327	451	40	of	of	ADP
easat-5327	451	41	accounting	accounting	NOUN
easat-5327	451	42	research	research	NOUN
easat-5327	451	43	,	,	PUNCT
easat-5327	451	44	vol	vol	NOUN
easat-5327	451	45	.	.	PROPN
easat-5327	451	46	13	13	NUM
easat-5327	451	47	,	,	PUNCT
easat-5327	451	48	no	no	INTJ
easat-5327	451	49	.	.	NOUN
easat-5327	451	50	1	1	NUM
easat-5327	451	51	,	,	PUNCT
easat-5327	451	52	pp	pp	ADJ
easat-5327	451	53	.	.	PUNCT
easat-5327	452	1	31	31	NUM
easat-5327	452	2	-	-	SYM
easat-5327	452	3	55	55	NUM
easat-5327	452	4	,	,	PUNCT
easat-5327	452	5	2020	2020	NUM
easat-5327	452	6	.	.	PUNCT
easat-5327	453	1	10.1016	10.1016	NUM
easat-5327	453	2	/	/	SYM
easat-5327	453	3	j.cjar.2019.12.001	j.cjar.2019.12.001	PROPN
easat-5327	453	4	[	[	PUNCT
easat-5327	453	5	59	59	NUM
easat-5327	453	6	]	]	PUNCT
easat-5327	453	7	r.	r.	NOUN
easat-5327	453	8	lanis	lanis	PROPN
easat-5327	453	9	and	and	CCONJ
easat-5327	453	10	g.	g.	PROPN
easat-5327	453	11	richardson	richardson	PROPN
easat-5327	453	12	,	,	PUNCT
easat-5327	453	13	"	"	PUNCT
easat-5327	453	14	corporate	corporate	ADJ
easat-5327	453	15	social	social	ADJ
easat-5327	453	16	responsibility	responsibility	NOUN
easat-5327	453	17	and	and	CCONJ
easat-5327	453	18	tax	tax	NOUN
easat-5327	453	19	aggressiveness	aggressiveness	NOUN
easat-5327	453	20	:	:	PUNCT
easat-5327	453	21	a	a	DET
easat-5327	453	22	test	test	NOUN
easat-5327	453	23	of	of	ADP
easat-5327	453	24	legitimacy	legitimacy	NOUN
easat-5327	453	25	theory	theory	NOUN
easat-5327	453	26	,	,	PUNCT
easat-5327	453	27	"	"	PUNCT
easat-5327	453	28	accounting	accounting	NOUN
easat-5327	453	29	,	,	PUNCT
easat-5327	453	30	auditing	auditing	NOUN
easat-5327	453	31	&	&	CCONJ
easat-5327	453	32	accountability	accountability	NOUN
easat-5327	453	33	journal	journal	NOUN
easat-5327	453	34	,	,	PUNCT
easat-5327	453	35	vol	vol	NOUN
easat-5327	453	36	.	.	PROPN
easat-5327	454	1	26	26	NUM
easat-5327	454	2	,	,	PUNCT
easat-5327	454	3	no	no	INTJ
easat-5327	454	4	.	.	NOUN
easat-5327	454	5	1	1	NUM
easat-5327	454	6	,	,	PUNCT
easat-5327	454	7	pp	pp	ADJ
easat-5327	454	8	.	.	PUNCT
easat-5327	455	1	75	75	NUM
easat-5327	455	2	-	-	SYM
easat-5327	455	3	100	100	NUM
easat-5327	455	4	,	,	PUNCT
easat-5327	455	5	2012	2012	NUM
easat-5327	455	6	.	.	PUNCT
easat-5327	456	1	https://doi.org/10.1108/09513571311285621	https://doi.org/10.1108/09513571311285621	PRON
easat-5327	457	1	[	[	X
easat-5327	457	2	60	60	NUM
easat-5327	457	3	]	]	X
easat-5327	457	4	w.	w.	PROPN
easat-5327	457	5	lv	lv	PROPN
easat-5327	457	6	,	,	PUNCT
easat-5327	457	7	q.	q.	PROPN
easat-5327	457	8	meng	meng	PROPN
easat-5327	457	9	,	,	PUNCT
easat-5327	457	10	y.	y.	PROPN
easat-5327	457	11	cao	cao	PROPN
easat-5327	457	12	,	,	PUNCT
easat-5327	457	13	and	and	CCONJ
easat-5327	457	14	j.	j.	PROPN
easat-5327	457	15	liu	liu	PROPN
easat-5327	457	16	,	,	PUNCT
easat-5327	457	17	"	"	PUNCT
easat-5327	457	18	impact	impact	NOUN
easat-5327	457	19	and	and	CCONJ
easat-5327	457	20	moderating	moderating	NOUN
easat-5327	457	21	mechanism	mechanism	NOUN
easat-5327	457	22	of	of	ADP
easat-5327	457	23	corporate	corporate	ADJ
easat-5327	457	24	tax	tax	NOUN
easat-5327	457	25	avoidance	avoidance	NOUN
easat-5327	457	26	on	on	ADP
easat-5327	457	27	firm	firm	ADJ
easat-5327	457	28	value	value	NOUN
easat-5327	457	29	from	from	ADP
easat-5327	457	30	the	the	DET
easat-5327	457	31	perspective	perspective	NOUN
easat-5327	457	32	of	of	ADP
easat-5327	457	33	corporate	corporate	ADJ
easat-5327	457	34	governance	governance	NOUN
easat-5327	457	35	,	,	PUNCT
easat-5327	457	36	"	"	PUNCT
easat-5327	457	37	international	international	ADJ
easat-5327	457	38	review	review	NOUN
easat-5327	457	39	of	of	ADP
easat-5327	457	40	financial	financial	ADJ
easat-5327	457	41	analysis	analysis	NOUN
easat-5327	457	42	,	,	PUNCT
easat-5327	457	43	vol	vol	NOUN
easat-5327	457	44	.	.	PROPN
easat-5327	457	45	99	99	NUM
easat-5327	457	46	,	,	PUNCT
easat-5327	457	47	p.	p.	NOUN
easat-5327	457	48	103926	103926	NUM
easat-5327	457	49	,	,	PUNCT
easat-5327	457	50	2025	2025	NUM
easat-5327	457	51	.	.	PUNCT
easat-5327	458	1	https://doi.org/10.1016/j.irfa.2025.103926	https://doi.org/10.1016/j.irfa.2025.103926	NOUN
easat-5327	458	2	[	[	X
easat-5327	458	3	61	61	NUM
easat-5327	458	4	]	]	X
easat-5327	458	5	yuan	yuan	NOUN
easat-5327	458	6	,	,	PUNCT
easat-5327	458	7	y.	y.	PROPN
easat-5327	458	8	li	li	PROPN
easat-5327	458	9	,	,	PUNCT
easat-5327	458	10	and	and	CCONJ
easat-5327	458	11	t.	t.	PROPN
easat-5327	458	12	hu	hu	PROPN
easat-5327	458	13	,	,	PUNCT
easat-5327	458	14	"	"	PUNCT
easat-5327	458	15	does	do	AUX
easat-5327	458	16	corporate	corporate	ADJ
easat-5327	458	17	donation	donation	NOUN
easat-5327	458	18	lead	lead	VERB
easat-5327	458	19	to	to	ADP
easat-5327	458	20	more	more	ADJ
easat-5327	458	21	tax	tax	NOUN
easat-5327	458	22	aggressiveness	aggressiveness	NOUN
easat-5327	458	23	?	?	PUNCT
easat-5327	458	24	,	,	PUNCT
easat-5327	458	25	"	"	PUNCT
easat-5327	458	26	china	china	PROPN
easat-5327	458	27	economic	economic	ADJ
easat-5327	458	28	quarterly	quarterly	PROPN
easat-5327	458	29	international	international	ADJ
easat-5327	458	30	,	,	PUNCT
easat-5327	458	31	vol	vol	NOUN
easat-5327	458	32	.	.	PROPN
easat-5327	458	33	2	2	NUM
easat-5327	458	34	,	,	PUNCT
easat-5327	458	35	no	no	INTJ
easat-5327	458	36	.	.	NOUN
easat-5327	458	37	1	1	NUM
easat-5327	458	38	,	,	PUNCT
easat-5327	458	39	pp	pp	ADJ
easat-5327	458	40	.	.	PUNCT
easat-5327	459	1	29	29	NUM
easat-5327	459	2	-	-	SYM
easat-5327	459	3	41	41	NUM
easat-5327	459	4	,	,	PUNCT
easat-5327	459	5	2022	2022	NUM
easat-5327	459	6	.	.	PUNCT
easat-5327	460	1	https://doi.org/10.1016/j.ceqi.2022.02.002	https://doi.org/10.1016/j.ceqi.2022.02.002	NOUN
easat-5327	461	1	[	[	X
easat-5327	461	2	62	62	NUM
easat-5327	461	3	]	]	PUNCT
easat-5327	461	4	g.	g.	PROPN
easat-5327	461	5	richardson	richardson	PROPN
easat-5327	461	6	,	,	PUNCT
easat-5327	461	7	b.	b.	PROPN
easat-5327	461	8	wang	wang	PROPN
easat-5327	461	9	,	,	PUNCT
easat-5327	461	10	and	and	CCONJ
easat-5327	461	11	x.	x.	NOUN
easat-5327	461	12	zhang	zhang	PROPN
easat-5327	461	13	,	,	PUNCT
easat-5327	461	14	"	"	PUNCT
easat-5327	461	15	ownership	ownership	NOUN
easat-5327	461	16	structure	structure	NOUN
easat-5327	461	17	and	and	CCONJ
easat-5327	461	18	corporate	corporate	ADJ
easat-5327	461	19	tax	tax	NOUN
easat-5327	461	20	avoidance	avoidance	NOUN
easat-5327	461	21	:	:	PUNCT
easat-5327	461	22	evidence	evidence	NOUN
easat-5327	461	23	from	from	ADP
easat-5327	461	24	publicly	publicly	ADV
easat-5327	461	25	listed	list	VERB
easat-5327	461	26	private	private	ADJ
easat-5327	461	27	firms	firm	NOUN
easat-5327	461	28	in	in	ADP
easat-5327	461	29	china	china	PROPN
easat-5327	461	30	,	,	PUNCT
easat-5327	461	31	"	"	PUNCT
easat-5327	461	32	journal	journal	NOUN
easat-5327	461	33	of	of	ADP
easat-5327	461	34	contemporary	contemporary	PROPN
easat-5327	461	35	accounting	accounting	PROPN
easat-5327	461	36	&	&	CCONJ
easat-5327	461	37	economics	economic	NOUN
easat-5327	461	38	,	,	PUNCT
easat-5327	461	39	vol	vol	NOUN
easat-5327	461	40	.	.	PROPN
easat-5327	461	41	12	12	NUM
easat-5327	461	42	,	,	PUNCT
easat-5327	461	43	no	no	INTJ
easat-5327	461	44	.	.	NOUN
easat-5327	461	45	2	2	NUM
easat-5327	461	46	,	,	PUNCT
easat-5327	461	47	pp	pp	ADJ
easat-5327	461	48	.	.	PUNCT
easat-5327	461	49	141	141	NUM
easat-5327	461	50	-	-	SYM
easat-5327	461	51	158	158	NUM
easat-5327	461	52	,	,	PUNCT
easat-5327	461	53	2016	2016	NUM
easat-5327	461	54	.	.	PUNCT
easat-5327	462	1	https://doi.org/10.1016/j.jcae.2016.06.003	https://doi.org/10.1016/j.jcae.2016.06.003	NUM
easat-5327	462	2	[	[	X
easat-5327	462	3	63	63	NUM
easat-5327	462	4	]	]	PUNCT
easat-5327	462	5	m.	m.	NOUN
easat-5327	462	6	chen	chen	PROPN
easat-5327	462	7	and	and	CCONJ
easat-5327	462	8	g.	g.	PROPN
easat-5327	462	9	ye	ye	PROPN
easat-5327	462	10	,	,	PUNCT
easat-5327	462	11	"	"	PUNCT
easat-5327	462	12	multiple	multiple	ADJ
easat-5327	462	13	large	large	ADJ
easat-5327	462	14	shareholders	shareholder	NOUN
easat-5327	462	15	,	,	PUNCT
easat-5327	462	16	related	relate	VERB
easat-5327	462	17	-	-	PUNCT
easat-5327	462	18	party	party	NOUN
easat-5327	462	19	transactions	transaction	NOUN
easat-5327	462	20	and	and	CCONJ
easat-5327	462	21	accounting	accounting	NOUN
easat-5327	462	22	conservatism	conservatism	NOUN
easat-5327	462	23	,	,	PUNCT
easat-5327	462	24	"	"	PUNCT
easat-5327	462	25	finance	finance	NOUN
easat-5327	462	26	research	research	NOUN
easat-5327	462	27	letters	letter	NOUN
easat-5327	462	28	,	,	PUNCT
easat-5327	462	29	vol	vol	NOUN
easat-5327	462	30	.	.	PROPN
easat-5327	462	31	74	74	NUM
easat-5327	462	32	,	,	PUNCT
easat-5327	462	33	p.	p.	NOUN
easat-5327	462	34	106714	106714	NUM
easat-5327	462	35	,	,	PUNCT
easat-5327	462	36	2025	2025	NUM
easat-5327	462	37	.	.	PUNCT
easat-5327	463	1	https://doi.org/10.1016/j.frl.2024.106714	https://doi.org/10.1016/j.frl.2024.106714	PROPN
easat-5327	464	1	[	[	X
easat-5327	464	2	64	64	NUM
easat-5327	464	3	]	]	PUNCT
easat-5327	464	4	s.	s.	PROPN
easat-5327	464	5	o.	o.	PROPN
easat-5327	464	6	rego	rego	PROPN
easat-5327	464	7	and	and	CCONJ
easat-5327	464	8	r.	r.	PROPN
easat-5327	464	9	wilson	wilson	PROPN
easat-5327	464	10	,	,	PUNCT
easat-5327	464	11	"	"	PUNCT
easat-5327	464	12	executive	executive	ADJ
easat-5327	464	13	compensation	compensation	NOUN
easat-5327	464	14	,	,	PUNCT
easat-5327	464	15	tax	tax	NOUN
easat-5327	464	16	reporting	reporting	NOUN
easat-5327	464	17	aggressiveness	aggressiveness	NOUN
easat-5327	464	18	,	,	PUNCT
easat-5327	464	19	and	and	CCONJ
easat-5327	464	20	future	future	ADJ
easat-5327	464	21	firm	firm	ADJ
easat-5327	464	22	performance	performance	NOUN
easat-5327	464	23	,	,	PUNCT
easat-5327	464	24	"	"	PUNCT
easat-5327	464	25	research	research	NOUN
easat-5327	464	26	gate	gate	NOUN
easat-5327	464	27	,	,	PUNCT
easat-5327	464	28	2009	2009	NUM
easat-5327	464	29	.	.	PUNCT
easat-5327	465	1	[	[	X
easat-5327	465	2	65	65	NUM
easat-5327	465	3	]	]	X
easat-5327	465	4	f.	f.	PROPN
easat-5327	465	5	jihene	jihene	PROPN
easat-5327	465	6	and	and	CCONJ
easat-5327	465	7	d.	d.	PROPN
easat-5327	465	8	moez	moez	PROPN
easat-5327	465	9	,	,	PUNCT
easat-5327	465	10	"	"	PUNCT
easat-5327	465	11	the	the	DET
easat-5327	465	12	moderating	moderate	VERB
easat-5327	465	13	effect	effect	NOUN
easat-5327	465	14	of	of	ADP
easat-5327	465	15	audit	audit	NOUN
easat-5327	465	16	quality	quality	NOUN
easat-5327	465	17	on	on	ADP
easat-5327	465	18	ceo	ceo	NOUN
easat-5327	465	19	compensation	compensation	NOUN
easat-5327	465	20	and	and	CCONJ
easat-5327	465	21	tax	tax	NOUN
easat-5327	465	22	avoidance	avoidance	NOUN
easat-5327	465	23	:	:	PUNCT
easat-5327	465	24	evidence	evidence	NOUN
easat-5327	465	25	from	from	ADP
easat-5327	465	26	tunisian	tunisian	ADJ
easat-5327	465	27	context	context	NOUN
easat-5327	465	28	,	,	PUNCT
easat-5327	465	29	"	"	PUNCT
easat-5327	465	30	international	international	ADJ
easat-5327	465	31	journal	journal	NOUN
easat-5327	465	32	of	of	ADP
easat-5327	465	33	economics	economic	NOUN
easat-5327	465	34	and	and	CCONJ
easat-5327	465	35	financial	financial	ADJ
easat-5327	465	36	issues	issue	NOUN
easat-5327	465	37	,	,	PUNCT
easat-5327	465	38	vol	vol	NOUN
easat-5327	465	39	.	.	PROPN
easat-5327	465	40	9	9	NUM
easat-5327	465	41	,	,	PUNCT
easat-5327	465	42	no	no	INTJ
easat-5327	465	43	.	.	NOUN
easat-5327	465	44	1	1	NUM
easat-5327	465	45	,	,	PUNCT
easat-5327	465	46	p.	p.	NOUN
easat-5327	465	47	131	131	NUM
easat-5327	465	48	,	,	PUNCT
easat-5327	465	49	2019	2019	NUM
easat-5327	465	50	.	.	PUNCT
easat-5327	466	1	[	[	X
easat-5327	466	2	66	66	NUM
easat-5327	466	3	]	]	X
easat-5327	466	4	y.	y.	PROPN
easat-5327	466	5	zhou	zhou	PROPN
easat-5327	466	6	,	,	PUNCT
easat-5327	466	7	"	"	PUNCT
easat-5327	466	8	ownership	ownership	NOUN
easat-5327	466	9	structure	structure	NOUN
easat-5327	466	10	,	,	PUNCT
easat-5327	466	11	board	board	NOUN
easat-5327	466	12	characteristics	characteristic	NOUN
easat-5327	466	13	,	,	PUNCT
easat-5327	466	14	and	and	CCONJ
easat-5327	466	15	tax	tax	NOUN
easat-5327	466	16	aggressiveness	aggressiveness	NOUN
easat-5327	466	17	,	,	PUNCT
easat-5327	466	18	"	"	PUNCT
easat-5327	466	19	2011	2011	NUM
easat-5327	466	20	.	.	PUNCT
easat-5327	467	1	https://doi.org/10.14793/acct_etd.3	https://doi.org/10.14793/acct_etd.3	X
easat-5327	468	1	[	[	X
easat-5327	468	2	67	67	NUM
easat-5327	468	3	]	]	X
easat-5327	468	4	w.	w.	PROPN
easat-5327	468	5	wen	wen	PROPN
easat-5327	468	6	,	,	PUNCT
easat-5327	468	7	h.	h.	PROPN
easat-5327	468	8	cui	cui	PROPN
easat-5327	468	9	,	,	PUNCT
easat-5327	468	10	and	and	CCONJ
easat-5327	468	11	y.	y.	PROPN
easat-5327	468	12	ke	ke	PROPN
easat-5327	468	13	,	,	PUNCT
easat-5327	468	14	"	"	PUNCT
easat-5327	468	15	directors	director	NOUN
easat-5327	468	16	with	with	ADP
easat-5327	468	17	foreign	foreign	ADJ
easat-5327	468	18	experience	experience	NOUN
easat-5327	468	19	and	and	CCONJ
easat-5327	468	20	corporate	corporate	ADJ
easat-5327	468	21	tax	tax	NOUN
easat-5327	468	22	avoidance	avoidance	NOUN
easat-5327	468	23	,	,	PUNCT
easat-5327	468	24	"	"	PUNCT
easat-5327	468	25	journal	journal	NOUN
easat-5327	468	26	of	of	ADP
easat-5327	468	27	corporate	corporate	ADJ
easat-5327	468	28	finance	finance	NOUN
easat-5327	468	29	,	,	PUNCT
easat-5327	468	30	vol	vol	NOUN
easat-5327	468	31	.	.	PROPN
easat-5327	468	32	62	62	NUM
easat-5327	468	33	,	,	PUNCT
easat-5327	468	34	2020	2020	NUM
easat-5327	468	35	.	.	PUNCT
easat-5327	469	1	https://doi.org/10.1016/j.jcorpfin.2020.101624	https://doi.org/10.1016/j.jcorpfin.2020.101624	NOUN
easat-5327	469	2	[	[	X
easat-5327	469	3	68	68	NUM
easat-5327	469	4	]	]	PUNCT
easat-5327	469	5	z.	z.	PROPN
easat-5327	469	6	balkish	balkish	PROPN
easat-5327	469	7	and	and	CCONJ
easat-5327	469	8	s.	s.	PROPN
easat-5327	469	9	jamaliah	jamaliah	PROPN
easat-5327	469	10	,	,	PUNCT
easat-5327	469	11	"	"	PUNCT
easat-5327	469	12	do	do	VERB
easat-5327	469	13	foreign	foreign	ADJ
easat-5327	469	14	ownership	ownership	NOUN
easat-5327	469	15	,	,	PUNCT
easat-5327	469	16	executive	executive	NOUN
easat-5327	469	17	incentives	incentive	NOUN
easat-5327	469	18	,	,	PUNCT
easat-5327	469	19	corporate	corporate	ADJ
easat-5327	469	20	social	social	ADJ
easat-5327	469	21	responsibility	responsibility	NOUN
easat-5327	469	22	activity	activity	NOUN
easat-5327	469	23	and	and	CCONJ
easat-5327	469	24	audit	audit	NOUN
easat-5327	469	25	quality	quality	NOUN
easat-5327	469	26	affect	affect	VERB
easat-5327	469	27	corporate	corporate	ADJ
easat-5327	469	28	tax	tax	NOUN
easat-5327	469	29	avoidance	avoidance	NOUN
easat-5327	469	30	?	?	PUNCT
easat-5327	469	31	,	,	PUNCT
easat-5327	469	32	"	"	PUNCT
easat-5327	469	33	indian	indian	ADJ
easat-5327	469	34	journal	journal	NOUN
easat-5327	469	35	of	of	ADP
easat-5327	469	36	corporate	corporate	ADJ
easat-5327	469	37	governance	governance	NOUN
easat-5327	469	38	,	,	PUNCT
easat-5327	469	39	2024	2024	NUM
easat-5327	469	40	.	.	PUNCT
easat-5327	470	1	https://doi.org/10.1177/09746862231205648	https://doi.org/10.1177/09746862231205648	NOUN
easat-5327	471	1	[	[	X
easat-5327	471	2	69	69	NUM
easat-5327	471	3	]	]	X
easat-5327	471	4	chan	chan	PROPN
easat-5327	471	5	,	,	PUNCT
easat-5327	471	6	p.	p.	PROPN
easat-5327	471	7	l.	l.	PROPN
easat-5327	471	8	l.	l.	PROPN
easat-5327	471	9	mo	mo	PROPN
easat-5327	471	10	,	,	PUNCT
easat-5327	471	11	a.	a.	PROPN
easat-5327	471	12	y.	y.	PROPN
easat-5327	471	13	zhou	zhou	PROPN
easat-5327	471	14	,	,	PUNCT
easat-5327	471	15	and	and	CCONJ
easat-5327	471	16	s.	s.	PROPN
easat-5327	471	17	cahan	cahan	PROPN
easat-5327	471	18	,	,	PUNCT
easat-5327	471	19	"	"	PUNCT
easat-5327	471	20	government	government	NOUN
easat-5327	471	21	ownership	ownership	NOUN
easat-5327	471	22	,	,	PUNCT
easat-5327	471	23	corporate	corporate	ADJ
easat-5327	471	24	governance	governance	NOUN
easat-5327	471	25	and	and	CCONJ
easat-5327	471	26	tax	tax	NOUN
easat-5327	471	27	aggressiveness	aggressiveness	NOUN
easat-5327	471	28	:	:	PUNCT
easat-5327	471	29	evidence	evidence	NOUN
easat-5327	471	30	from	from	ADP
easat-5327	471	31	china	china	PROPN
easat-5327	471	32	,	,	PUNCT
easat-5327	471	33	"	"	PUNCT
easat-5327	471	34	accounting	accounting	NOUN
easat-5327	471	35	&	&	CCONJ
easat-5327	471	36	finance	finance	NOUN
easat-5327	471	37	,	,	PUNCT
easat-5327	471	38	vol	vol	NOUN
easat-5327	471	39	.	.	PROPN
easat-5327	472	1	53	53	NUM
easat-5327	472	2	,	,	PUNCT
easat-5327	472	3	no	no	INTJ
easat-5327	472	4	.	.	NOUN
easat-5327	472	5	4	4	NUM
easat-5327	472	6	,	,	PUNCT
easat-5327	472	7	pp	pp	ADJ
easat-5327	472	8	.	.	PUNCT
easat-5327	473	1	1029	1029	NUM
easat-5327	473	2	-	-	SYM
easat-5327	473	3	1051	1051	NUM
easat-5327	473	4	,	,	PUNCT
easat-5327	473	5	2013	2013	NUM
easat-5327	473	6	.	.	PUNCT
easat-5327	474	1	https://doi.org/10.1111/acfi.12043	https://doi.org/10.1111/acfi.12043	PROPN
easat-5327	474	2	[	[	X
easat-5327	474	3	70	70	NUM
easat-5327	474	4	]	]	X
easat-5327	474	5	c.	c.	PROPN
easat-5327	474	6	wang	wang	PROPN
easat-5327	474	7	,	,	PUNCT
easat-5327	474	8	g.	g.	PROPN
easat-5327	474	9	richardson	richardson	PROPN
easat-5327	474	10	,	,	PUNCT
easat-5327	474	11	and	and	CCONJ
easat-5327	474	12	y.	y.	PROPN
easat-5327	474	13	cao	cao	PROPN
easat-5327	474	14	,	,	PUNCT
easat-5327	474	15	"	"	PUNCT
easat-5327	474	16	long	long	ADV
easat-5327	474	17	live	live	VERB
easat-5327	474	18	the	the	DET
easat-5327	474	19	walking	walk	VERB
easat-5327	474	20	dead	dead	ADJ
easat-5327	474	21	?	?	PUNCT
easat-5327	475	1	corporate	corporate	ADJ
easat-5327	475	2	tax	tax	NOUN
easat-5327	475	3	avoidance	avoidance	NOUN
easat-5327	475	4	and	and	CCONJ
easat-5327	475	5	zombie	zombie	NOUN
easat-5327	475	6	firms	firm	NOUN
easat-5327	475	7	in	in	ADP
easat-5327	475	8	china	china	PROPN
easat-5327	475	9	,	,	PUNCT
easat-5327	475	10	"	"	PUNCT
easat-5327	475	11	the	the	DET
easat-5327	475	12	british	british	PROPN
easat-5327	475	13	accounting	accounting	PROPN
easat-5327	475	14	review	review	PROPN
easat-5327	475	15	,	,	PUNCT
easat-5327	475	16	vol	vol	NOUN
easat-5327	475	17	.	.	PROPN
easat-5327	476	1	56	56	NUM
easat-5327	476	2	,	,	PUNCT
easat-5327	476	3	no	no	INTJ
easat-5327	476	4	.	.	NOUN
easat-5327	476	5	3	3	NUM
easat-5327	476	6	,	,	PUNCT
easat-5327	476	7	p.	p.	NOUN
easat-5327	476	8	101319	101319	NUM
easat-5327	476	9	,	,	PUNCT
easat-5327	476	10	2024	2024	NUM
easat-5327	476	11	.	.	PUNCT
easat-5327	477	1	https://doi.org/10.1016/j.bar.2024.101319	https://doi.org/10.1016/j.bar.2024.101319	PROPN
easat-5327	477	2	https://doi.org/10.4236/tel.2019.98178	https://doi.org/10.4236/tel.2019.98178	VERB
easat-5327	477	3	https://doi.org/10.1016/j.pacfin.2021.101679	https://doi.org/10.1016/j.pacfin.2021.101679	NOUN
easat-5327	477	4	https://doi.org/10.1016/j.jbusres.2022.09.003	https://doi.org/10.1016/j.jbusres.2022.09.003	PROPN
easat-5327	477	5	https://doi.org/10.1016/j.iref.2021.04.008	https://doi.org/10.1016/j.iref.2021.04.008	NOUN
easat-5327	477	6	https://doi.org/10.22495/jgrv11i1art1	https://doi.org/10.22495/jgrv11i1art1	ADP
easat-5327	477	7	https://doi.org/10.1504/ijmfa.2022.126559	https://doi.org/10.1504/ijmfa.2022.126559	PROPN
easat-5327	477	8	https://doi.org/10.1111/acfi.12769	https://doi.org/10.1111/acfi.12769	ADJ
easat-5327	477	9	https://doi.org/10.1016/j.jfineco.2011.07.002	https://doi.org/10.1016/j.jfineco.2011.07.002	NOUN
easat-5327	477	10	https://doi.org/10.1108/cms-04-2018-0497	https://doi.org/10.1108/cms-04-2018-0497	NOUN
easat-5327	477	11	https://doi.org/10.1111/corg.12042	https://doi.org/10.1111/corg.12042	NOUN
easat-5327	477	12	https://doi.org/10.1108/09513571311285621	https://doi.org/10.1108/09513571311285621	PROPN
easat-5327	477	13	https://doi.org/10.1016/j.irfa.2025.103926	https://doi.org/10.1016/j.irfa.2025.103926	ADJ
easat-5327	477	14	https://doi.org/10.1016/j.ceqi.2022.02.002	https://doi.org/10.1016/j.ceqi.2022.02.002	PROPN
easat-5327	477	15	https://doi.org/10.1016/j.jcae.2016.06.003	https://doi.org/10.1016/j.jcae.2016.06.003	PROPN
easat-5327	477	16	https://doi.org/10.1016/j.frl.2024.106714	https://doi.org/10.1016/j.frl.2024.106714	PROPN
easat-5327	477	17	https://doi.org/10.14793/acct_etd.3	https://doi.org/10.14793/acct_etd.3	PRON
easat-5327	477	18	https://doi.org/10.1016/j.jcorpfin.2020.101624	https://doi.org/10.1016/j.jcorpfin.2020.101624	NOUN
easat-5327	477	19	https://doi.org/10.1177/09746862231205648	https://doi.org/10.1177/09746862231205648	VERB
easat-5327	477	20	https://doi.org/10.1111/acfi.12043	https://doi.org/10.1111/acfi.12043	ADJ
easat-5327	477	21	https://doi.org/10.1016/j.bar.2024.101319	https://doi.org/10.1016/j.bar.2024.101319	PROPN
easat-5327	477	22	775	775	NUM
easat-5327	477	23	edelweiss	edelweiss	PROPN
easat-5327	477	24	applied	apply	VERB
easat-5327	477	25	science	science	NOUN
easat-5327	477	26	and	and	CCONJ
easat-5327	477	27	technology	technology	NOUN
easat-5327	477	28	issn	issn	PROPN
easat-5327	477	29	:	:	PUNCT
easat-5327	477	30	2576	2576	NUM
easat-5327	477	31	-	-	SYM
easat-5327	477	32	8484	8484	NUM
easat-5327	477	33	vol	vol	NOUN
easat-5327	477	34	.	.	PROPN
easat-5327	478	1	9	9	NUM
easat-5327	478	2	,	,	PUNCT
easat-5327	478	3	no	no	INTJ
easat-5327	478	4	.	.	NOUN
easat-5327	479	1	3	3	NUM
easat-5327	479	2	:	:	PUNCT
easat-5327	479	3	760	760	NUM
easat-5327	479	4	-	-	SYM
easat-5327	479	5	775	775	NUM
easat-5327	479	6	,	,	PUNCT
easat-5327	479	7	2025	2025	NUM
easat-5327	479	8	doi	doi	NOUN
easat-5327	479	9	:	:	PUNCT
easat-5327	479	10	10.55214/25768484.v9i3.5327	10.55214/25768484.v9i3.5327	NOUN
easat-5327	479	11	©	©	PROPN
easat-5327	479	12	2025	2025	NUM
easat-5327	479	13	by	by	ADP
easat-5327	479	14	the	the	DET
easat-5327	479	15	authors	author	NOUN
easat-5327	479	16	;	;	PUNCT
easat-5327	479	17	licensee	licensee	PROPN
easat-5327	479	18	learning	learning	NOUN
easat-5327	479	19	gate	gate	NOUN
easat-5327	480	1	[	[	X
easat-5327	480	2	71	71	NUM
easat-5327	480	3	]	]	X
easat-5327	481	1	g.	g.	PROPN
easat-5327	481	2	he	he	PROPN
easat-5327	481	3	and	and	CCONJ
easat-5327	481	4	d.	d.	PROPN
easat-5327	481	5	shen	shen	PROPN
easat-5327	481	6	,	,	PUNCT
easat-5327	481	7	"	"	PUNCT
easat-5327	481	8	the	the	DET
easat-5327	481	9	impact	impact	NOUN
easat-5327	481	10	of	of	ADP
easat-5327	481	11	superstition	superstition	NOUN
easat-5327	481	12	on	on	ADP
easat-5327	481	13	corporate	corporate	ADJ
easat-5327	481	14	tax	tax	NOUN
easat-5327	481	15	avoidance	avoidance	NOUN
easat-5327	481	16	:	:	PUNCT
easat-5327	481	17	how	how	SCONJ
easat-5327	481	18	do	do	AUX
easat-5327	481	19	ceos	ceos	PROPN
easat-5327	481	20	trade	trade	VERB
easat-5327	481	21	off	off	ADP
easat-5327	481	22	risks	risk	NOUN
easat-5327	481	23	associated	associate	VERB
easat-5327	481	24	with	with	ADP
easat-5327	481	25	tax	tax	NOUN
easat-5327	481	26	avoidance	avoidance	NOUN
easat-5327	481	27	?	?	PUNCT
easat-5327	481	28	,	,	PUNCT
easat-5327	481	29	"	"	PUNCT
easat-5327	481	30	journal	journal	NOUN
easat-5327	481	31	of	of	ADP
easat-5327	481	32	accounting	accounting	NOUN
easat-5327	481	33	literature	literature	NOUN
easat-5327	481	34	,	,	PUNCT
easat-5327	481	35	2024	2024	NUM
easat-5327	481	36	.	.	PUNCT
easat-5327	482	1	https://doi.org/10.1108/jal-02-2024-0020	https://doi.org/10.1108/jal-02-2024-0020	PROPN
easat-5327	482	2	https://doi.org/10.1108/jal-02-2024-0020	https://doi.org/10.1108/jal-02-2024-0020	NOUN