id	sid	tid	token	lemma	pos
easat-6983	1	1	edelweiss	edelweiss	PROPN
easat-6983	1	2	applied	apply	VERB
easat-6983	1	3	science	science	NOUN
easat-6983	1	4	and	and	CCONJ
easat-6983	1	5	technology	technology	NOUN
easat-6983	1	6	issn	issn	PROPN
easat-6983	1	7	:	:	PUNCT
easat-6983	1	8	2576	2576	NUM
easat-6983	1	9	-	-	SYM
easat-6983	1	10	8484	8484	NUM
easat-6983	1	11	vol	vol	NOUN
easat-6983	1	12	.	.	PROPN
easat-6983	2	1	9	9	NUM
easat-6983	2	2	,	,	PUNCT
easat-6983	2	3	no	no	INTJ
easat-6983	2	4	.	.	NOUN
easat-6983	2	5	5	5	NUM
easat-6983	2	6	,	,	PUNCT
easat-6983	2	7	685	685	NUM
easat-6983	2	8	-	-	SYM
easat-6983	2	9	702	702	NUM
easat-6983	2	10	2025	2025	NUM
easat-6983	2	11	publisher	publisher	NOUN
easat-6983	2	12	:	:	PUNCT
easat-6983	2	13	learning	learn	VERB
easat-6983	2	14	gate	gate	NOUN
easat-6983	2	15	doi	doi	PROPN
easat-6983	2	16	:	:	PUNCT
easat-6983	2	17	10.55214/25768484.v9i5.6983	10.55214/25768484.v9i5.6983	PROPN
easat-6983	2	18	©	©	PROPN
easat-6983	2	19	2025	2025	NUM
easat-6983	2	20	by	by	ADP
easat-6983	2	21	the	the	DET
easat-6983	2	22	authors	author	NOUN
easat-6983	2	23	;	;	PUNCT
easat-6983	2	24	licensee	licensee	PROPN
easat-6983	2	25	learning	learning	NOUN
easat-6983	2	26	gate	gate	NOUN
easat-6983	3	1	©	©	PROPN
easat-6983	3	2	2025	2025	NUM
easat-6983	3	3	by	by	ADP
easat-6983	3	4	the	the	DET
easat-6983	3	5	authors	author	NOUN
easat-6983	3	6	;	;	PUNCT
easat-6983	3	7	licensee	licensee	PROPN
easat-6983	3	8	learning	learning	NOUN
easat-6983	3	9	gate	gate	NOUN
easat-6983	3	10	history	history	NOUN
easat-6983	3	11	:	:	PUNCT
easat-6983	3	12	received	receive	VERB
easat-6983	3	13	:	:	PUNCT
easat-6983	3	14	14	14	NUM
easat-6983	3	15	february	february	NOUN
easat-6983	3	16	2025	2025	NUM
easat-6983	3	17	;	;	PUNCT
easat-6983	3	18	revised	revise	VERB
easat-6983	3	19	:	:	PUNCT
easat-6983	3	20	15	15	NUM
easat-6983	3	21	april	april	PROPN
easat-6983	3	22	2025	2025	NUM
easat-6983	3	23	;	;	PUNCT
easat-6983	3	24	accepted	accept	VERB
easat-6983	3	25	:	:	PUNCT
easat-6983	3	26	18	18	NUM
easat-6983	3	27	april	april	PROPN
easat-6983	3	28	2025	2025	NUM
easat-6983	3	29	;	;	PUNCT
easat-6983	3	30	published	publish	VERB
easat-6983	3	31	:	:	PUNCT
easat-6983	3	32	8	8	NUM
easat-6983	3	33	may	may	PROPN
easat-6983	3	34	2025	2025	NUM
easat-6983	3	35	*	*	PUNCT
easat-6983	3	36	correspondence	correspondence	NOUN
easat-6983	3	37	:	:	PUNCT
easat-6983	3	38	chrysostom.fernandez@binus.ac.id	chrysostom.fernandez@binus.ac.id	PUNCT
easat-6983	3	39	corporate	corporate	ADJ
easat-6983	3	40	governance	governance	NOUN
easat-6983	3	41	and	and	CCONJ
easat-6983	3	42	esg	esg	NOUN
easat-6983	3	43	strategies	strategy	NOUN
easat-6983	3	44	:	:	PUNCT
easat-6983	3	45	the	the	DET
easat-6983	3	46	moderating	moderate	VERB
easat-6983	3	47	impact	impact	NOUN
easat-6983	3	48	of	of	ADP
easat-6983	3	49	internal	internal	ADJ
easat-6983	3	50	audit	audit	NOUN
easat-6983	3	51	quality	quality	NOUN
easat-6983	3	52	on	on	ADP
easat-6983	3	53	financial	financial	ADJ
easat-6983	3	54	performance	performance	NOUN
easat-6983	3	55	in	in	ADP
easat-6983	3	56	indonesian	indonesian	ADJ
easat-6983	3	57	companies	company	NOUN
easat-6983	3	58	chrysostom	chrysostom	PROPN
easat-6983	3	59	fernandez1	fernandez1	PROPN
easat-6983	3	60	*	*	PROPN
easat-6983	3	61	,	,	PUNCT
easat-6983	3	62	daniel	daniel	PROPN
easat-6983	3	63	yanuar	yanuar	PROPN
easat-6983	3	64	evandio2	evandio2	PROPN
easat-6983	3	65	,	,	PUNCT
easat-6983	3	66	ignatius	ignatius	PROPN
easat-6983	3	67	edward	edward	PROPN
easat-6983	3	68	riantono3	riantono3	PROPN
easat-6983	3	69	1,2,3accounting	1,2,3accounting	PROPN
easat-6983	3	70	department	department	NOUN
easat-6983	3	71	,	,	PUNCT
easat-6983	3	72	school	school	NOUN
easat-6983	3	73	of	of	ADP
easat-6983	3	74	accounting	accounting	PROPN
easat-6983	3	75	,	,	PUNCT
easat-6983	3	76	bina	bina	PROPN
easat-6983	3	77	nusantara	nusantara	PROPN
easat-6983	3	78	university	university	PROPN
easat-6983	3	79	,	,	PUNCT
easat-6983	3	80	tangerang	tangerang	PROPN
easat-6983	3	81	,	,	PUNCT
easat-6983	3	82	indonesia	indonesia	PROPN
easat-6983	3	83	;	;	PUNCT
easat-6983	3	84	chrysostom.fernandez@binus.ac.id	chrysostom.fernandez@binus.ac.id	NUM
easat-6983	3	85	(	(	PUNCT
easat-6983	3	86	c.f	c.f	PROPN
easat-6983	3	87	.	.	PROPN
easat-6983	3	88	)	)	PUNCT
easat-6983	3	89	daniel.nugroho002@binus.ac.id	daniel.nugroho002@binus.ac.id	PROPN
easat-6983	3	90	(	(	PUNCT
easat-6983	3	91	d.y.e	d.y.e	NOUN
easat-6983	3	92	.	.	PUNCT
easat-6983	3	93	)	)	PUNCT
easat-6983	4	1	iriantono@binus.edu	iriantono@binus.edu	PROPN
easat-6983	4	2	(	(	PUNCT
easat-6983	4	3	i.e.r	i.e.r	PROPN
easat-6983	4	4	.	.	PUNCT
easat-6983	4	5	)	)	PUNCT
easat-6983	4	6	.	.	PUNCT
easat-6983	5	1	abstract	abstract	ADV
easat-6983	5	2	:	:	PUNCT
easat-6983	5	3	this	this	DET
easat-6983	5	4	study	study	NOUN
easat-6983	5	5	investigates	investigate	VERB
easat-6983	5	6	the	the	DET
easat-6983	5	7	impact	impact	NOUN
easat-6983	5	8	of	of	ADP
easat-6983	5	9	environmental	environmental	ADJ
easat-6983	5	10	,	,	PUNCT
easat-6983	5	11	social	social	ADJ
easat-6983	5	12	,	,	PUNCT
easat-6983	5	13	and	and	CCONJ
easat-6983	5	14	governance	governance	NOUN
easat-6983	5	15	(	(	PUNCT
easat-6983	5	16	esg	esg	NOUN
easat-6983	5	17	)	)	PUNCT
easat-6983	5	18	implementation	implementation	NOUN
easat-6983	5	19	,	,	PUNCT
easat-6983	5	20	greenwashing	greenwashing	NOUN
easat-6983	5	21	practices	practice	NOUN
easat-6983	5	22	,	,	PUNCT
easat-6983	5	23	and	and	CCONJ
easat-6983	5	24	corporate	corporate	ADJ
easat-6983	5	25	governance	governance	NOUN
easat-6983	5	26	mechanisms	mechanism	NOUN
easat-6983	5	27	on	on	ADP
easat-6983	5	28	the	the	DET
easat-6983	5	29	financial	financial	ADJ
easat-6983	5	30	performance	performance	NOUN
easat-6983	5	31	of	of	ADP
easat-6983	5	32	non	non	ADJ
easat-6983	5	33	-	-	ADJ
easat-6983	5	34	financial	financial	ADJ
easat-6983	5	35	firms	firm	NOUN
easat-6983	5	36	in	in	ADP
easat-6983	5	37	indonesia	indonesia	PROPN
easat-6983	5	38	,	,	PUNCT
easat-6983	5	39	an	an	DET
easat-6983	5	40	emerging	emerge	VERB
easat-6983	5	41	market	market	NOUN
easat-6983	5	42	characterized	characterize	VERB
easat-6983	5	43	by	by	ADP
easat-6983	5	44	evolving	evolve	VERB
easat-6983	5	45	sustainability	sustainability	NOUN
easat-6983	5	46	regulations	regulation	NOUN
easat-6983	5	47	.	.	PUNCT
easat-6983	6	1	utilizing	utilize	VERB
easat-6983	6	2	partial	partial	ADJ
easat-6983	6	3	least	least	ADJ
easat-6983	6	4	squares	square	NOUN
easat-6983	6	5	structural	structural	ADJ
easat-6983	6	6	equation	equation	NOUN
easat-6983	6	7	modeling	modeling	NOUN
easat-6983	6	8	(	(	PUNCT
easat-6983	6	9	pls	pls	INTJ
easat-6983	6	10	-	-	PUNCT
easat-6983	6	11	sem	sem	NOUN
easat-6983	6	12	)	)	PUNCT
easat-6983	6	13	on	on	ADP
easat-6983	6	14	a	a	DET
easat-6983	6	15	sample	sample	NOUN
easat-6983	6	16	of	of	ADP
easat-6983	6	17	firms	firm	NOUN
easat-6983	6	18	from	from	ADP
easat-6983	6	19	the	the	DET
easat-6983	6	20	indonesian	indonesian	ADJ
easat-6983	6	21	non	non	ADJ
easat-6983	6	22	-	-	ADJ
easat-6983	6	23	financial	financial	ADJ
easat-6983	6	24	sector	sector	NOUN
easat-6983	6	25	,	,	PUNCT
easat-6983	6	26	the	the	DET
easat-6983	6	27	study	study	NOUN
easat-6983	6	28	assesses	assess	VERB
easat-6983	6	29	esg	esg	PROPN
easat-6983	6	30	disclosure	disclosure	NOUN
easat-6983	6	31	,	,	PUNCT
easat-6983	6	32	board	board	NOUN
easat-6983	6	33	structure	structure	NOUN
easat-6983	6	34	(	(	PUNCT
easat-6983	6	35	including	include	VERB
easat-6983	6	36	size	size	NOUN
easat-6983	6	37	,	,	PUNCT
easat-6983	6	38	independence	independence	NOUN
easat-6983	6	39	,	,	PUNCT
easat-6983	6	40	and	and	CCONJ
easat-6983	6	41	diversity	diversity	NOUN
easat-6983	6	42	)	)	PUNCT
easat-6983	6	43	,	,	PUNCT
easat-6983	6	44	and	and	CCONJ
easat-6983	6	45	the	the	DET
easat-6983	6	46	moderating	moderate	VERB
easat-6983	6	47	role	role	NOUN
easat-6983	6	48	of	of	ADP
easat-6983	6	49	internal	internal	ADJ
easat-6983	6	50	audit	audit	NOUN
easat-6983	6	51	quality	quality	NOUN
easat-6983	6	52	.	.	PUNCT
easat-6983	7	1	results	result	NOUN
easat-6983	7	2	show	show	VERB
easat-6983	7	3	that	that	SCONJ
easat-6983	7	4	esg	esg	PROPN
easat-6983	7	5	disclosure	disclosure	NOUN
easat-6983	7	6	and	and	CCONJ
easat-6983	7	7	greenwashing	greenwashing	NOUN
easat-6983	7	8	do	do	AUX
easat-6983	7	9	not	not	PART
easat-6983	7	10	directly	directly	ADV
easat-6983	7	11	impact	impact	VERB
easat-6983	7	12	financial	financial	ADJ
easat-6983	7	13	performance	performance	NOUN
easat-6983	7	14	.	.	PUNCT
easat-6983	8	1	however	however	ADV
easat-6983	8	2	,	,	PUNCT
easat-6983	8	3	board	board	NOUN
easat-6983	8	4	size	size	NOUN
easat-6983	8	5	,	,	PUNCT
easat-6983	8	6	independence	independence	NOUN
easat-6983	8	7	,	,	PUNCT
easat-6983	8	8	and	and	CCONJ
easat-6983	8	9	diversity	diversity	NOUN
easat-6983	8	10	significantly	significantly	ADV
easat-6983	8	11	enhance	enhance	VERB
easat-6983	8	12	financial	financial	ADJ
easat-6983	8	13	outcomes	outcome	NOUN
easat-6983	8	14	.	.	PUNCT
easat-6983	9	1	internal	internal	ADJ
easat-6983	9	2	audit	audit	NOUN
easat-6983	9	3	quality	quality	NOUN
easat-6983	9	4	strengthens	strengthen	VERB
easat-6983	9	5	the	the	DET
easat-6983	9	6	positive	positive	ADJ
easat-6983	9	7	effects	effect	NOUN
easat-6983	9	8	of	of	ADP
easat-6983	9	9	esg	esg	PROPN
easat-6983	9	10	disclosure	disclosure	NOUN
easat-6983	9	11	,	,	PUNCT
easat-6983	9	12	board	board	NOUN
easat-6983	9	13	size	size	NOUN
easat-6983	9	14	,	,	PUNCT
easat-6983	9	15	and	and	CCONJ
easat-6983	9	16	board	board	NOUN
easat-6983	9	17	independence	independence	NOUN
easat-6983	9	18	on	on	ADP
easat-6983	9	19	firm	firm	ADJ
easat-6983	9	20	performance	performance	NOUN
easat-6983	9	21	,	,	PUNCT
easat-6983	9	22	but	but	CCONJ
easat-6983	9	23	does	do	AUX
easat-6983	9	24	not	not	PART
easat-6983	9	25	moderate	moderate	VERB
easat-6983	9	26	the	the	DET
easat-6983	9	27	impacts	impact	NOUN
easat-6983	9	28	of	of	ADP
easat-6983	9	29	greenwashing	greenwashing	NOUN
easat-6983	9	30	or	or	CCONJ
easat-6983	9	31	board	board	NOUN
easat-6983	9	32	diversity	diversity	NOUN
easat-6983	9	33	.	.	PUNCT
easat-6983	10	1	this	this	DET
easat-6983	10	2	study	study	NOUN
easat-6983	10	3	contributes	contribute	VERB
easat-6983	10	4	to	to	ADP
easat-6983	10	5	the	the	DET
easat-6983	10	6	existing	exist	VERB
easat-6983	10	7	literature	literature	NOUN
easat-6983	10	8	by	by	ADP
easat-6983	10	9	providing	provide	VERB
easat-6983	10	10	insights	insight	NOUN
easat-6983	10	11	into	into	ADP
easat-6983	10	12	the	the	DET
easat-6983	10	13	nuanced	nuanced	ADJ
easat-6983	10	14	roles	role	NOUN
easat-6983	10	15	of	of	ADP
easat-6983	10	16	governance	governance	NOUN
easat-6983	10	17	and	and	CCONJ
easat-6983	10	18	internal	internal	ADJ
easat-6983	10	19	audit	audit	NOUN
easat-6983	10	20	in	in	ADP
easat-6983	10	21	shaping	shape	VERB
easat-6983	10	22	esg	esg	NOUN
easat-6983	10	23	outcomes	outcome	NOUN
easat-6983	10	24	within	within	ADP
easat-6983	10	25	the	the	DET
easat-6983	10	26	context	context	NOUN
easat-6983	10	27	of	of	ADP
easat-6983	10	28	an	an	DET
easat-6983	10	29	emerging	emerge	VERB
easat-6983	10	30	economy	economy	NOUN
easat-6983	10	31	.	.	PUNCT
easat-6983	11	1	additionally	additionally	ADV
easat-6983	11	2	,	,	PUNCT
easat-6983	11	3	it	it	PRON
easat-6983	11	4	supports	support	VERB
easat-6983	11	5	indonesia	indonesia	PROPN
easat-6983	11	6	's	's	PART
easat-6983	11	7	long	long	ADJ
easat-6983	11	8	-	-	PUNCT
easat-6983	11	9	term	term	NOUN
easat-6983	11	10	sustainability	sustainability	NOUN
easat-6983	11	11	vision	vision	NOUN
easat-6983	11	12	under	under	ADP
easat-6983	11	13	the	the	DET
easat-6983	11	14	"	"	PUNCT
easat-6983	11	15	golden	golden	ADJ
easat-6983	11	16	indonesia	indonesia	PROPN
easat-6983	11	17	2045	2045	NUM
easat-6983	11	18	"	"	PUNCT
easat-6983	11	19	initiative	initiative	NOUN
easat-6983	11	20	by	by	ADP
easat-6983	11	21	emphasizing	emphasize	VERB
easat-6983	11	22	the	the	DET
easat-6983	11	23	importance	importance	NOUN
easat-6983	11	24	of	of	ADP
easat-6983	11	25	internal	internal	ADJ
easat-6983	11	26	audit	audit	NOUN
easat-6983	11	27	and	and	CCONJ
easat-6983	11	28	governance	governance	NOUN
easat-6983	11	29	structures	structure	NOUN
easat-6983	11	30	in	in	ADP
easat-6983	11	31	enhancing	enhance	VERB
easat-6983	11	32	firm	firm	ADJ
easat-6983	11	33	accountability	accountability	NOUN
easat-6983	11	34	and	and	CCONJ
easat-6983	11	35	performance	performance	NOUN
easat-6983	11	36	.	.	PUNCT
easat-6983	12	1	our	our	PRON
easat-6983	12	2	study	study	NOUN
easat-6983	12	3	offers	offer	VERB
easat-6983	12	4	policymakers	policymaker	NOUN
easat-6983	12	5	recommendations	recommendation	NOUN
easat-6983	12	6	on	on	ADP
easat-6983	12	7	strengthening	strengthen	VERB
easat-6983	12	8	governance	governance	NOUN
easat-6983	12	9	and	and	CCONJ
easat-6983	12	10	internal	internal	ADJ
easat-6983	12	11	audit	audit	NOUN
easat-6983	12	12	to	to	PART
easat-6983	12	13	boost	boost	VERB
easat-6983	12	14	esg	esg	NOUN
easat-6983	12	15	and	and	CCONJ
easat-6983	12	16	financial	financial	ADJ
easat-6983	12	17	performance	performance	NOUN
easat-6983	12	18	.	.	PUNCT
easat-6983	13	1	keywords	keyword	NOUN
easat-6983	13	2	:	:	PUNCT
easat-6983	13	3	audit	audit	NOUN
easat-6983	13	4	quality	quality	NOUN
easat-6983	13	5	,	,	PUNCT
easat-6983	13	6	corporate	corporate	ADJ
easat-6983	13	7	governance	governance	NOUN
easat-6983	13	8	,	,	PUNCT
easat-6983	13	9	esg	esg	NOUN
easat-6983	13	10	strategies	strategy	NOUN
easat-6983	13	11	,	,	PUNCT
easat-6983	13	12	financial	financial	ADJ
easat-6983	13	13	performance	performance	NOUN
easat-6983	13	14	,	,	PUNCT
easat-6983	13	15	indonesian	indonesian	ADJ
easat-6983	13	16	companies	company	NOUN
easat-6983	13	17	,	,	PUNCT
easat-6983	13	18	internal	internal	ADJ
easat-6983	13	19	audit	audit	NOUN
easat-6983	13	20	.	.	PUNCT
easat-6983	14	1	1	1	X
easat-6983	14	2	.	.	X
easat-6983	14	3	introduction	introduction	NOUN
easat-6983	14	4	esg	esg	PROPN
easat-6983	14	5	reporting	reporting	NOUN
easat-6983	14	6	has	have	AUX
easat-6983	14	7	gained	gain	VERB
easat-6983	14	8	significant	significant	ADJ
easat-6983	14	9	global	global	ADJ
easat-6983	14	10	attention	attention	NOUN
easat-6983	14	11	,	,	PUNCT
easat-6983	14	12	with	with	ADP
easat-6983	14	13	80	80	NUM
easat-6983	14	14	%	%	NOUN
easat-6983	14	15	of	of	ADP
easat-6983	14	16	companies	company	NOUN
easat-6983	14	17	now	now	ADV
easat-6983	14	18	disclosing	disclose	VERB
easat-6983	14	19	relevant	relevant	ADJ
easat-6983	14	20	information	information	NOUN
easat-6983	14	21	[	[	X
easat-6983	14	22	1	1	NUM
easat-6983	14	23	]	]	PUNCT
easat-6983	14	24	.	.	PUNCT
easat-6983	15	1	this	this	DET
easat-6983	15	2	growth	growth	NOUN
easat-6983	15	3	is	be	AUX
easat-6983	15	4	driven	drive	VERB
easat-6983	15	5	by	by	ADP
easat-6983	15	6	an	an	DET
easat-6983	15	7	increasing	increase	VERB
easat-6983	15	8	awareness	awareness	NOUN
easat-6983	15	9	of	of	ADP
easat-6983	15	10	environmental	environmental	ADJ
easat-6983	15	11	and	and	CCONJ
easat-6983	15	12	social	social	ADJ
easat-6983	15	13	issues	issue	NOUN
easat-6983	15	14	,	,	PUNCT
easat-6983	15	15	including	include	VERB
easat-6983	15	16	climate	climate	NOUN
easat-6983	15	17	change	change	NOUN
easat-6983	15	18	,	,	PUNCT
easat-6983	15	19	inequality	inequality	NOUN
easat-6983	15	20	,	,	PUNCT
easat-6983	15	21	unethical	unethical	ADJ
easat-6983	15	22	practices	practice	NOUN
easat-6983	15	23	,	,	PUNCT
easat-6983	15	24	and	and	CCONJ
easat-6983	15	25	regulatory	regulatory	ADJ
easat-6983	15	26	developments	development	NOUN
easat-6983	15	27	such	such	ADJ
easat-6983	15	28	as	as	ADP
easat-6983	15	29	the	the	DET
easat-6983	15	30	european	european	PROPN
easat-6983	15	31	green	green	PROPN
easat-6983	15	32	deal	deal	PROPN
easat-6983	15	33	and	and	CCONJ
easat-6983	15	34	national	national	ADJ
easat-6983	15	35	policies	policy	NOUN
easat-6983	15	36	like	like	ADP
easat-6983	15	37	indonesia	indonesia	PROPN
easat-6983	15	38	's	's	PART
easat-6983	15	39	financial	financial	ADJ
easat-6983	15	40	services	service	NOUN
easat-6983	15	41	authority	authority	NOUN
easat-6983	15	42	.	.	PUNCT
easat-6983	16	1	companies	company	NOUN
easat-6983	16	2	increasingly	increasingly	ADV
easat-6983	16	3	engage	engage	VERB
easat-6983	16	4	in	in	ADP
easat-6983	16	5	green	green	ADJ
easat-6983	16	6	communication	communication	NOUN
easat-6983	16	7	to	to	PART
easat-6983	16	8	improve	improve	VERB
easat-6983	16	9	their	their	PRON
easat-6983	16	10	reputation	reputation	NOUN
easat-6983	16	11	and	and	CCONJ
easat-6983	16	12	meet	meet	VERB
easat-6983	16	13	stakeholder	stakeholder	NOUN
easat-6983	16	14	expectations	expectation	NOUN
easat-6983	16	15	,	,	PUNCT
easat-6983	16	16	but	but	CCONJ
easat-6983	16	17	its	its	PRON
easat-6983	16	18	financial	financial	ADJ
easat-6983	16	19	impact	impact	NOUN
easat-6983	16	20	remains	remain	VERB
easat-6983	16	21	uncertain	uncertain	ADJ
easat-6983	17	1	[	[	X
easat-6983	17	2	2	2	NUM
easat-6983	17	3	]	]	PUNCT
easat-6983	17	4	.	.	PUNCT
easat-6983	18	1	scholars	scholar	NOUN
easat-6983	18	2	and	and	CCONJ
easat-6983	18	3	industry	industry	NOUN
easat-6983	18	4	observers	observer	NOUN
easat-6983	18	5	have	have	AUX
easat-6983	18	6	cautioned	caution	VERB
easat-6983	18	7	that	that	SCONJ
easat-6983	18	8	due	due	ADP
easat-6983	18	9	to	to	ADP
easat-6983	18	10	the	the	DET
easat-6983	18	11	pressure	pressure	NOUN
easat-6983	18	12	from	from	ADP
easat-6983	18	13	stakeholders	stakeholder	NOUN
easat-6983	18	14	,	,	PUNCT
easat-6983	18	15	firms	firm	NOUN
easat-6983	18	16	pursue	pursue	VERB
easat-6983	18	17	committed	commit	VERB
easat-6983	18	18	sustainable	sustainable	ADJ
easat-6983	18	19	claims	claim	NOUN
easat-6983	18	20	by	by	ADP
easat-6983	18	21	engaging	engage	VERB
easat-6983	18	22	in	in	ADP
easat-6983	18	23	'	'	PUNCT
easat-6983	18	24	greenwashing	greenwashing	NOUN
easat-6983	18	25	'	'	PUNCT
easat-6983	18	26	tactics	tactic	NOUN
easat-6983	18	27	when	when	SCONJ
easat-6983	18	28	communicating	communicate	VERB
easat-6983	18	29	with	with	ADP
easat-6983	18	30	their	their	PRON
easat-6983	18	31	stakeholders	stakeholder	NOUN
easat-6983	18	32	[	[	X
easat-6983	18	33	3	3	NUM
easat-6983	18	34	,	,	PUNCT
easat-6983	18	35	4	4	NUM
easat-6983	18	36	]	]	PUNCT
easat-6983	18	37	.	.	PUNCT
easat-6983	19	1	greenwashing	greenwashe	VERB
easat-6983	19	2	or	or	CCONJ
easat-6983	19	3	misleading	mislead	VERB
easat-6983	19	4	information	information	NOUN
easat-6983	19	5	is	be	AUX
easat-6983	19	6	one	one	NUM
easat-6983	19	7	of	of	ADP
easat-6983	19	8	the	the	DET
easat-6983	19	9	main	main	ADJ
easat-6983	19	10	categories	category	NOUN
easat-6983	19	11	of	of	ADP
easat-6983	19	12	fraud	fraud	NOUN
easat-6983	19	13	[	[	X
easat-6983	19	14	5	5	NUM
easat-6983	19	15	]	]	PUNCT
easat-6983	19	16	.	.	PUNCT
easat-6983	20	1	prioritizes	prioritize	VERB
easat-6983	20	2	image	image	NOUN
easat-6983	20	3	over	over	ADP
easat-6983	20	4	genuine	genuine	ADJ
easat-6983	20	5	action	action	NOUN
easat-6983	20	6	and	and	CCONJ
easat-6983	20	7	can	can	AUX
easat-6983	20	8	harm	harm	VERB
easat-6983	20	9	reputation	reputation	NOUN
easat-6983	20	10	,	,	PUNCT
easat-6983	20	11	reduce	reduce	VERB
easat-6983	20	12	investor	investor	NOUN
easat-6983	20	13	trust	trust	NOUN
easat-6983	20	14	,	,	PUNCT
easat-6983	20	15	and	and	CCONJ
easat-6983	20	16	increase	increase	VERB
easat-6983	20	17	capital	capital	NOUN
easat-6983	20	18	costs	cost	NOUN
easat-6983	20	19	.	.	PUNCT
easat-6983	21	1	these	these	DET
easat-6983	21	2	deceptive	deceptive	ADJ
easat-6983	21	3	marketing	marketing	NOUN
easat-6983	21	4	tactics	tactic	NOUN
easat-6983	21	5	,	,	PUNCT
easat-6983	21	6	employed	employ	VERB
easat-6983	21	7	by	by	ADP
easat-6983	21	8	some	some	DET
easat-6983	21	9	firms	firm	NOUN
easat-6983	21	10	,	,	PUNCT
easat-6983	21	11	can	can	AUX
easat-6983	21	12	severely	severely	ADV
easat-6983	21	13	damage	damage	VERB
easat-6983	21	14	corporate	corporate	ADJ
easat-6983	21	15	reputation	reputation	NOUN
easat-6983	21	16	,	,	PUNCT
easat-6983	21	17	undermine	undermine	VERB
easat-6983	21	18	the	the	DET
easat-6983	21	19	credibility	credibility	NOUN
easat-6983	21	20	of	of	ADP
easat-6983	21	21	broader	broad	ADJ
easat-6983	21	22	esg	esg	NOUN
easat-6983	21	23	narratives	narrative	NOUN
easat-6983	21	24	,	,	PUNCT
easat-6983	21	25	increase	increase	VERB
easat-6983	21	26	the	the	DET
easat-6983	21	27	cost	cost	NOUN
easat-6983	21	28	of	of	ADP
easat-6983	21	29	capital	capital	NOUN
easat-6983	21	30	,	,	PUNCT
easat-6983	21	31	and	and	CCONJ
easat-6983	21	32	even	even	ADV
easat-6983	21	33	lead	lead	VERB
easat-6983	21	34	to	to	ADP
easat-6983	21	35	consumer	consumer	NOUN
easat-6983	21	36	rejection	rejection	NOUN
easat-6983	21	37	[	[	X
easat-6983	21	38	6	6	NUM
easat-6983	21	39	]	]	PUNCT
easat-6983	21	40	.	.	PUNCT
easat-6983	22	1	however	however	ADV
easat-6983	22	2	,	,	PUNCT
easat-6983	22	3	research	research	NOUN
easat-6983	22	4	presents	present	VERB
easat-6983	22	5	conflicting	conflicting	ADJ
easat-6983	22	6	findings	finding	NOUN
easat-6983	22	7	,	,	PUNCT
easat-6983	22	8	with	with	SCONJ
easat-6983	22	9	some	some	DET
easat-6983	22	10	studies	study	NOUN
easat-6983	22	11	suggesting	suggest	VERB
easat-6983	22	12	greenwashing	greenwashing	NOUN
easat-6983	22	13	can	can	AUX
easat-6983	22	14	improve	improve	VERB
easat-6983	22	15	financial	financial	ADJ
easat-6983	22	16	outcomes	outcome	NOUN
easat-6983	22	17	,	,	PUNCT
easat-6983	22	18	while	while	SCONJ
easat-6983	22	19	others	other	NOUN
easat-6983	22	20	highlight	highlight	VERB
easat-6983	22	21	its	its	PRON
easat-6983	22	22	negative	negative	ADJ
easat-6983	22	23	consequences	consequence	NOUN
easat-6983	22	24	or	or	CCONJ
easat-6983	22	25	find	find	VERB
easat-6983	22	26	no	no	DET
easat-6983	22	27	clear	clear	ADJ
easat-6983	22	28	link	link	NOUN
easat-6983	22	29	[	[	X
easat-6983	22	30	7	7	NUM
easat-6983	22	31	,	,	PUNCT
easat-6983	22	32	8	8	NUM
easat-6983	22	33	]	]	PUNCT
easat-6983	22	34	.	.	PUNCT
easat-6983	23	1	this	this	DET
easat-6983	23	2	study	study	NOUN
easat-6983	23	3	aims	aim	VERB
easat-6983	23	4	to	to	PART
easat-6983	23	5	examine	examine	VERB
easat-6983	23	6	the	the	DET
easat-6983	23	7	relationship	relationship	NOUN
easat-6983	23	8	between	between	ADP
easat-6983	23	9	esg	esg	PROPN
easat-6983	23	10	disclosure	disclosure	NOUN
easat-6983	23	11	,	,	PUNCT
easat-6983	23	12	greenwashing	greenwashing	NOUN
easat-6983	23	13	,	,	PUNCT
easat-6983	23	14	and	and	CCONJ
easat-6983	23	15	financial	financial	ADJ
easat-6983	23	16	performance	performance	NOUN
easat-6983	23	17	more	more	ADV
easat-6983	23	18	accurately	accurately	ADV
easat-6983	23	19	.	.	PUNCT
easat-6983	24	1	https://orcid.org/0009-0003-9179-4845	https://orcid.org/0009-0003-9179-4845	PROPN
easat-6983	24	2	https://orcid.org/0009-0001-1639-0387	https://orcid.org/0009-0001-1639-0387	PROPN
easat-6983	24	3	https://orcid.org/0000-0002-7420-2129	https://orcid.org/0000-0002-7420-2129	PROPN
easat-6983	24	4	686	686	NUM
easat-6983	24	5	edelweiss	edelweiss	PROPN
easat-6983	24	6	applied	apply	VERB
easat-6983	24	7	science	science	NOUN
easat-6983	24	8	and	and	CCONJ
easat-6983	24	9	technology	technology	NOUN
easat-6983	24	10	issn	issn	PROPN
easat-6983	24	11	:	:	PUNCT
easat-6983	24	12	2576	2576	NUM
easat-6983	24	13	-	-	SYM
easat-6983	24	14	8484	8484	NUM
easat-6983	24	15	vol	vol	NOUN
easat-6983	24	16	.	.	PROPN
easat-6983	25	1	9	9	NUM
easat-6983	25	2	,	,	PUNCT
easat-6983	25	3	no	no	INTJ
easat-6983	25	4	.	.	NOUN
easat-6983	25	5	5	5	NUM
easat-6983	25	6	:	:	PUNCT
easat-6983	25	7	685	685	NUM
easat-6983	25	8	-	-	SYM
easat-6983	25	9	702	702	NUM
easat-6983	25	10	,	,	PUNCT
easat-6983	25	11	2025	2025	NUM
easat-6983	25	12	doi	doi	NOUN
easat-6983	25	13	:	:	PUNCT
easat-6983	25	14	10.55214/25768484.v9i5.6983	10.55214/25768484.v9i5.6983	PROPN
easat-6983	25	15	©	©	PROPN
easat-6983	25	16	2025	2025	NUM
easat-6983	25	17	by	by	ADP
easat-6983	25	18	the	the	DET
easat-6983	25	19	authors	author	NOUN
easat-6983	25	20	;	;	PUNCT
easat-6983	25	21	licensee	licensee	PROPN
easat-6983	25	22	learning	learn	VERB
easat-6983	25	23	gate	gate	VERB
easat-6983	25	24	corporate	corporate	ADJ
easat-6983	25	25	governance	governance	NOUN
easat-6983	25	26	plays	play	VERB
easat-6983	25	27	a	a	DET
easat-6983	25	28	central	central	ADJ
easat-6983	25	29	role	role	NOUN
easat-6983	25	30	in	in	ADP
easat-6983	25	31	the	the	DET
easat-6983	25	32	controversy	controversy	NOUN
easat-6983	25	33	surrounding	surround	VERB
easat-6983	25	34	sustainability	sustainability	NOUN
easat-6983	25	35	reporting	reporting	NOUN
easat-6983	25	36	and	and	CCONJ
easat-6983	25	37	information	information	NOUN
easat-6983	25	38	disclosure	disclosure	NOUN
easat-6983	25	39	.	.	PUNCT
easat-6983	26	1	managers	manager	NOUN
easat-6983	26	2	often	often	ADV
easat-6983	26	3	employ	employ	VERB
easat-6983	26	4	embellished	embellished	ADJ
easat-6983	26	5	disclosures	disclosure	NOUN
easat-6983	26	6	as	as	ADP
easat-6983	26	7	a	a	DET
easat-6983	26	8	strategic	strategic	ADJ
easat-6983	26	9	mechanism	mechanism	NOUN
easat-6983	26	10	to	to	PART
easat-6983	26	11	shape	shape	VERB
easat-6983	26	12	stakeholder	stakeholder	NOUN
easat-6983	26	13	perceptions	perception	NOUN
easat-6983	26	14	and	and	CCONJ
easat-6983	26	15	safeguard	safeguard	VERB
easat-6983	26	16	organizational	organizational	ADJ
easat-6983	26	17	legitimacy	legitimacy	NOUN
easat-6983	26	18	[	[	X
easat-6983	26	19	9	9	NUM
easat-6983	26	20	]	]	PUNCT
easat-6983	26	21	.	.	PUNCT
easat-6983	27	1	however	however	ADV
easat-6983	27	2	,	,	PUNCT
easat-6983	27	3	these	these	DET
easat-6983	27	4	reports	report	NOUN
easat-6983	27	5	are	be	AUX
easat-6983	27	6	frequently	frequently	ADV
easat-6983	27	7	criticized	criticize	VERB
easat-6983	27	8	for	for	ADP
easat-6983	27	9	lacking	lack	VERB
easat-6983	27	10	transparency	transparency	NOUN
easat-6983	27	11	and	and	CCONJ
easat-6983	27	12	reliability	reliability	NOUN
easat-6983	27	13	,	,	PUNCT
easat-6983	27	14	primarily	primarily	ADV
easat-6983	27	15	due	due	ADP
easat-6983	27	16	to	to	ADP
easat-6983	27	17	the	the	DET
easat-6983	27	18	inconsistent	inconsistent	ADJ
easat-6983	27	19	application	application	NOUN
easat-6983	27	20	of	of	ADP
easat-6983	27	21	the	the	DET
easat-6983	27	22	voluntary	voluntary	ADJ
easat-6983	27	23	reporting	reporting	NOUN
easat-6983	27	24	standard	standard	NOUN
easat-6983	27	25	[	[	X
easat-6983	27	26	4	4	NUM
easat-6983	27	27	]	]	PUNCT
easat-6983	27	28	.	.	PUNCT
easat-6983	28	1	in	in	ADP
easat-6983	28	2	2020	2020	NUM
easat-6983	28	3	,	,	PUNCT
easat-6983	28	4	indonesia	indonesia	PROPN
easat-6983	28	5	enacted	enact	VERB
easat-6983	28	6	regulation	regulation	NOUN
easat-6983	28	7	no	no	INTJ
easat-6983	28	8	.	.	NOUN
easat-6983	28	9	43	43	NUM
easat-6983	28	10	/	/	SYM
easat-6983	28	11	fsas.04/2020	fsas.04/2020	NOUN
easat-6983	28	12	requiring	require	VERB
easat-6983	28	13	small	small	ADJ
easat-6983	28	14	and	and	CCONJ
easat-6983	28	15	medium	medium	ADJ
easat-6983	28	16	-	-	PUNCT
easat-6983	28	17	sized	sized	ADJ
easat-6983	28	18	public	public	ADJ
easat-6983	28	19	companies	company	NOUN
easat-6983	28	20	to	to	PART
easat-6983	28	21	disclose	disclose	VERB
easat-6983	28	22	information	information	NOUN
easat-6983	28	23	transparently	transparently	ADV
easat-6983	28	24	and	and	CCONJ
easat-6983	28	25	appoint	appoint	VERB
easat-6983	28	26	at	at	ADV
easat-6983	28	27	least	least	ADV
easat-6983	28	28	one	one	NUM
easat-6983	28	29	independent	independent	ADJ
easat-6983	28	30	commissioner	commissioner	NOUN
easat-6983	29	1	[	[	X
easat-6983	29	2	10	10	NUM
easat-6983	29	3	]	]	PUNCT
easat-6983	29	4	.	.	PUNCT
easat-6983	30	1	research	research	NOUN
easat-6983	30	2	on	on	ADP
easat-6983	30	3	board	board	NOUN
easat-6983	30	4	structure	structure	NOUN
easat-6983	30	5	and	and	CCONJ
easat-6983	30	6	company	company	NOUN
easat-6983	30	7	performance	performance	NOUN
easat-6983	30	8	yields	yield	VERB
easat-6983	30	9	mixed	mixed	ADJ
easat-6983	30	10	results	result	NOUN
easat-6983	30	11	.	.	PUNCT
easat-6983	31	1	while	while	SCONJ
easat-6983	31	2	larger	large	ADJ
easat-6983	31	3	boards	board	NOUN
easat-6983	31	4	may	may	AUX
easat-6983	31	5	enhance	enhance	VERB
easat-6983	31	6	performance	performance	NOUN
easat-6983	31	7	through	through	ADP
easat-6983	31	8	increased	increase	VERB
easat-6983	31	9	expertise	expertise	NOUN
easat-6983	31	10	and	and	CCONJ
easat-6983	31	11	diversity	diversity	NOUN
easat-6983	31	12	[	[	X
easat-6983	31	13	11	11	NUM
easat-6983	31	14	]	]	PUNCT
easat-6983	31	15	they	they	PRON
easat-6983	31	16	can	can	AUX
easat-6983	31	17	also	also	ADV
easat-6983	31	18	hinder	hinder	VERB
easat-6983	31	19	it	it	PRON
easat-6983	31	20	due	due	ADP
easat-6983	31	21	to	to	ADP
easat-6983	31	22	coordination	coordination	NOUN
easat-6983	31	23	issues	issue	NOUN
easat-6983	31	24	[	[	X
easat-6983	31	25	12	12	NUM
easat-6983	31	26	]	]	PUNCT
easat-6983	31	27	.	.	PUNCT
easat-6983	32	1	board	board	NOUN
easat-6983	32	2	independence	independence	NOUN
easat-6983	32	3	is	be	AUX
easat-6983	32	4	generally	generally	ADV
easat-6983	32	5	linked	link	VERB
easat-6983	32	6	to	to	ADP
easat-6983	32	7	improved	improve	VERB
easat-6983	32	8	financial	financial	ADJ
easat-6983	32	9	performance	performance	NOUN
easat-6983	32	10	[	[	X
easat-6983	32	11	13	13	NUM
easat-6983	32	12	]	]	PUNCT
easat-6983	32	13	.	.	PUNCT
easat-6983	33	1	some	some	DET
easat-6983	33	2	studies	study	NOUN
easat-6983	33	3	,	,	PUNCT
easat-6983	33	4	such	such	ADJ
easat-6983	33	5	as	as	ADP
easat-6983	33	6	in	in	ADP
easat-6983	33	7	malaysia	malaysia	PROPN
easat-6983	33	8	,	,	PUNCT
easat-6983	33	9	report	report	VERB
easat-6983	33	10	negative	negative	ADJ
easat-6983	33	11	effects	effect	NOUN
easat-6983	33	12	due	due	ADJ
easat-6983	33	13	to	to	ADP
easat-6983	33	14	the	the	DET
easat-6983	33	15	costs	cost	NOUN
easat-6983	33	16	of	of	ADP
easat-6983	33	17	non	non	ADJ
easat-6983	33	18	-	-	ADJ
easat-6983	33	19	executive	executive	ADJ
easat-6983	33	20	directors	director	NOUN
easat-6983	33	21	[	[	X
easat-6983	33	22	14	14	NUM
easat-6983	33	23	]	]	PUNCT
easat-6983	33	24	.	.	PUNCT
easat-6983	34	1	similarly	similarly	ADV
easat-6983	34	2	,	,	PUNCT
easat-6983	34	3	board	board	NOUN
easat-6983	34	4	diversity	diversity	NOUN
easat-6983	34	5	can	can	AUX
easat-6983	34	6	enhance	enhance	VERB
easat-6983	34	7	performance	performance	NOUN
easat-6983	34	8	by	by	ADP
easat-6983	34	9	bringing	bring	VERB
easat-6983	34	10	varied	varied	ADJ
easat-6983	34	11	skills	skill	NOUN
easat-6983	34	12	and	and	CCONJ
easat-6983	34	13	perspectives	perspective	NOUN
easat-6983	34	14	[	[	X
easat-6983	34	15	15	15	NUM
easat-6983	34	16	]	]	PUNCT
easat-6983	34	17	.	.	PUNCT
easat-6983	35	1	however	however	ADV
easat-6983	35	2	,	,	PUNCT
easat-6983	35	3	not	not	PART
easat-6983	35	4	all	all	DET
easat-6983	35	5	diversity	diversity	NOUN
easat-6983	35	6	attributes	attribute	NOUN
easat-6983	35	7	are	be	AUX
easat-6983	35	8	beneficial	beneficial	ADJ
easat-6983	35	9	,	,	PUNCT
easat-6983	35	10	such	such	ADJ
easat-6983	35	11	as	as	SCONJ
easat-6983	35	12	age	age	NOUN
easat-6983	35	13	and	and	CCONJ
easat-6983	35	14	education	education	NOUN
easat-6983	35	15	diversity	diversity	NOUN
easat-6983	35	16	may	may	AUX
easat-6983	35	17	even	even	ADV
easat-6983	35	18	reduce	reduce	VERB
easat-6983	35	19	performance	performance	NOUN
easat-6983	35	20	[	[	X
easat-6983	35	21	16	16	NUM
easat-6983	35	22	]	]	PUNCT
easat-6983	35	23	.	.	PUNCT
easat-6983	36	1	consequently	consequently	ADV
easat-6983	36	2	,	,	PUNCT
easat-6983	36	3	the	the	DET
easat-6983	36	4	third	third	ADJ
easat-6983	36	5	objective	objective	NOUN
easat-6983	36	6	of	of	ADP
easat-6983	36	7	this	this	DET
easat-6983	36	8	research	research	NOUN
easat-6983	36	9	is	be	AUX
easat-6983	36	10	to	to	PART
easat-6983	36	11	examine	examine	VERB
easat-6983	36	12	the	the	DET
easat-6983	36	13	extent	extent	NOUN
easat-6983	36	14	to	to	PART
easat-6983	36	15	which	which	PRON
easat-6983	36	16	board	board	NOUN
easat-6983	36	17	structure	structure	NOUN
easat-6983	36	18	influences	influence	VERB
easat-6983	36	19	the	the	DET
easat-6983	36	20	financial	financial	ADJ
easat-6983	36	21	performance	performance	NOUN
easat-6983	36	22	of	of	ADP
easat-6983	36	23	firms	firm	NOUN
easat-6983	36	24	in	in	ADP
easat-6983	36	25	environmentally	environmentally	ADV
easat-6983	36	26	sensitive	sensitive	ADJ
easat-6983	36	27	industries	industry	NOUN
easat-6983	36	28	in	in	ADP
easat-6983	36	29	indonesia	indonesia	PROPN
easat-6983	36	30	.	.	PUNCT
easat-6983	37	1	researchers	researcher	NOUN
easat-6983	37	2	have	have	AUX
easat-6983	37	3	identified	identify	VERB
easat-6983	37	4	internal	internal	ADJ
easat-6983	37	5	audit	audit	NOUN
easat-6983	37	6	quality	quality	NOUN
easat-6983	37	7	as	as	ADP
easat-6983	37	8	a	a	DET
easat-6983	37	9	crucial	crucial	ADJ
easat-6983	37	10	factor	factor	NOUN
easat-6983	37	11	for	for	ADP
easat-6983	37	12	an	an	DET
easat-6983	37	13	organization	organization	NOUN
easat-6983	37	14	's	's	PART
easat-6983	37	15	long	long	ADJ
easat-6983	37	16	-	-	PUNCT
easat-6983	37	17	term	term	NOUN
easat-6983	37	18	survival	survival	NOUN
easat-6983	37	19	,	,	PUNCT
easat-6983	37	20	growth	growth	NOUN
easat-6983	37	21	,	,	PUNCT
easat-6983	37	22	and	and	CCONJ
easat-6983	37	23	sustainability	sustainability	NOUN
easat-6983	37	24	[	[	X
easat-6983	37	25	17	17	NUM
easat-6983	37	26	]	]	PUNCT
easat-6983	37	27	.	.	PUNCT
easat-6983	38	1	we	we	PRON
easat-6983	38	2	want	want	VERB
easat-6983	38	3	to	to	PART
easat-6983	38	4	propose	propose	VERB
easat-6983	38	5	internal	internal	ADJ
easat-6983	38	6	audit	audit	NOUN
easat-6983	38	7	quality	quality	NOUN
easat-6983	38	8	as	as	ADP
easat-6983	38	9	our	our	PRON
easat-6983	38	10	moderating	moderate	VERB
easat-6983	38	11	variable	variable	NOUN
easat-6983	38	12	.	.	PUNCT
easat-6983	39	1	based	base	VERB
easat-6983	39	2	on	on	ADP
easat-6983	39	3	acfe	acfe	NOUN
easat-6983	39	4	on	on	ADP
easat-6983	39	5	its	its	PRON
easat-6983	39	6	report	report	NOUN
easat-6983	39	7	to	to	ADP
easat-6983	39	8	the	the	DET
easat-6983	39	9	nation	nation	NOUN
easat-6983	39	10	2024	2024	NUM
easat-6983	39	11	,	,	PUNCT
easat-6983	39	12	internal	internal	ADJ
easat-6983	39	13	audit	audit	NOUN
easat-6983	39	14	comes	come	VERB
easat-6983	39	15	in	in	ADP
easat-6983	39	16	second	second	ADJ
easat-6983	39	17	place	place	NOUN
easat-6983	39	18	behind	behind	ADP
easat-6983	39	19	the	the	DET
easat-6983	39	20	tip	tip	NOUN
easat-6983	39	21	as	as	SCONJ
easat-6983	39	22	the	the	DET
easat-6983	39	23	most	most	ADV
easat-6983	39	24	effective	effective	ADJ
easat-6983	39	25	anti	anti	ADJ
easat-6983	39	26	-	-	ADJ
easat-6983	39	27	fraud	fraud	ADJ
easat-6983	39	28	control	control	NOUN
easat-6983	39	29	to	to	PART
easat-6983	39	30	be	be	AUX
easat-6983	39	31	detected	detect	VERB
easat-6983	39	32	.	.	PUNCT
easat-6983	40	1	internal	internal	ADJ
easat-6983	40	2	audit	audit	NOUN
easat-6983	40	3	becomes	become	VERB
easat-6983	40	4	the	the	DET
easat-6983	40	5	first	first	ADJ
easat-6983	40	6	alarm	alarm	NOUN
easat-6983	40	7	to	to	PART
easat-6983	40	8	detect	detect	VERB
easat-6983	40	9	fraud	fraud	NOUN
easat-6983	40	10	,	,	PUNCT
easat-6983	40	11	especially	especially	ADV
easat-6983	40	12	in	in	ADP
easat-6983	40	13	esg	esg	NOUN
easat-6983	40	14	metrics	metric	NOUN
easat-6983	40	15	.	.	PUNCT
easat-6983	41	1	besides	besides	SCONJ
easat-6983	41	2	that	that	PRON
easat-6983	41	3	,	,	PUNCT
easat-6983	41	4	internal	internal	ADJ
easat-6983	41	5	audit	audit	NOUN
easat-6983	41	6	plays	play	VERB
easat-6983	41	7	a	a	DET
easat-6983	41	8	significant	significant	ADJ
easat-6983	41	9	role	role	NOUN
easat-6983	41	10	in	in	ADP
easat-6983	41	11	assuring	assure	VERB
easat-6983	41	12	esg	esg	PROPN
easat-6983	41	13	disclosure	disclosure	NOUN
easat-6983	41	14	[	[	X
easat-6983	41	15	18	18	NUM
easat-6983	41	16	]	]	PUNCT
easat-6983	41	17	.	.	PUNCT
easat-6983	42	1	internal	internal	ADJ
easat-6983	42	2	audit	audit	NOUN
easat-6983	42	3	quality	quality	NOUN
easat-6983	42	4	(	(	PUNCT
easat-6983	42	5	iaq	iaq	NOUN
easat-6983	42	6	)	)	PUNCT
easat-6983	42	7	combined	combine	VERB
easat-6983	42	8	with	with	ADP
easat-6983	42	9	successful	successful	ADJ
easat-6983	42	10	internal	internal	ADJ
easat-6983	42	11	control	control	NOUN
easat-6983	42	12	enables	enable	VERB
easat-6983	42	13	companies	company	NOUN
easat-6983	42	14	to	to	PART
easat-6983	42	15	achieve	achieve	VERB
easat-6983	42	16	organizational	organizational	ADJ
easat-6983	42	17	goals	goal	NOUN
easat-6983	42	18	by	by	ADP
easat-6983	42	19	providing	provide	VERB
easat-6983	42	20	a	a	DET
easat-6983	42	21	systematic	systematic	ADJ
easat-6983	42	22	approach	approach	NOUN
easat-6983	42	23	to	to	ADP
easat-6983	42	24	risk	risk	NOUN
easat-6983	42	25	management	management	NOUN
easat-6983	42	26	[	[	X
easat-6983	42	27	19	19	NUM
easat-6983	42	28	]	]	PUNCT
easat-6983	42	29	.	.	PUNCT
easat-6983	43	1	this	this	DET
easat-6983	43	2	study	study	NOUN
easat-6983	43	3	explores	explore	VERB
easat-6983	43	4	the	the	DET
easat-6983	43	5	impact	impact	NOUN
easat-6983	43	6	of	of	ADP
easat-6983	43	7	esg	esg	PROPN
easat-6983	43	8	implementation	implementation	NOUN
easat-6983	43	9	,	,	PUNCT
easat-6983	43	10	greenwashing	greenwashing	NOUN
easat-6983	43	11	,	,	PUNCT
easat-6983	43	12	and	and	CCONJ
easat-6983	43	13	governance	governance	NOUN
easat-6983	43	14	on	on	ADP
easat-6983	43	15	financial	financial	ADJ
easat-6983	43	16	performance	performance	NOUN
easat-6983	43	17	in	in	ADP
easat-6983	43	18	emerging	emerge	VERB
easat-6983	43	19	markets	market	NOUN
easat-6983	43	20	,	,	PUNCT
easat-6983	43	21	addressing	address	VERB
easat-6983	43	22	research	research	NOUN
easat-6983	43	23	gaps	gap	NOUN
easat-6983	43	24	that	that	PRON
easat-6983	43	25	primarily	primarily	ADV
easat-6983	43	26	focus	focus	VERB
easat-6983	43	27	on	on	ADP
easat-6983	43	28	developed	develop	VERB
easat-6983	43	29	economies	economy	NOUN
easat-6983	43	30	.	.	PUNCT
easat-6983	44	1	additionally	additionally	ADV
easat-6983	44	2	,	,	PUNCT
easat-6983	44	3	it	it	PRON
easat-6983	44	4	examines	examine	VERB
easat-6983	44	5	the	the	DET
easat-6983	44	6	moderating	moderate	VERB
easat-6983	44	7	role	role	NOUN
easat-6983	44	8	of	of	ADP
easat-6983	44	9	internal	internal	ADJ
easat-6983	44	10	audit	audit	NOUN
easat-6983	44	11	quality	quality	NOUN
easat-6983	44	12	in	in	ADP
easat-6983	44	13	this	this	DET
easat-6983	44	14	relationship	relationship	NOUN
easat-6983	44	15	,	,	PUNCT
easat-6983	44	16	emphasizing	emphasize	VERB
easat-6983	44	17	its	its	PRON
easat-6983	44	18	significance	significance	NOUN
easat-6983	44	19	in	in	ADP
easat-6983	44	20	enhancing	enhance	VERB
easat-6983	44	21	corporate	corporate	ADJ
easat-6983	44	22	performance	performance	NOUN
easat-6983	44	23	.	.	PUNCT
easat-6983	45	1	lastly	lastly	ADV
easat-6983	45	2	,	,	PUNCT
easat-6983	45	3	the	the	DET
easat-6983	45	4	research	research	NOUN
easat-6983	45	5	aligns	align	VERB
easat-6983	45	6	with	with	ADP
easat-6983	45	7	indonesia	indonesia	PROPN
easat-6983	45	8	’s	’s	PART
easat-6983	45	9	"	"	PUNCT
easat-6983	45	10	golden	golden	ADJ
easat-6983	45	11	indonesia	indonesia	PROPN
easat-6983	45	12	2045	2045	NUM
easat-6983	45	13	"	"	PUNCT
easat-6983	45	14	vision	vision	NOUN
easat-6983	45	15	,	,	PUNCT
easat-6983	45	16	supporting	support	VERB
easat-6983	45	17	long	long	ADJ
easat-6983	45	18	-	-	PUNCT
easat-6983	45	19	term	term	NOUN
easat-6983	45	20	sustainability	sustainability	NOUN
easat-6983	45	21	goals	goal	NOUN
easat-6983	45	22	.	.	PUNCT
easat-6983	46	1	2	2	X
easat-6983	46	2	.	.	X
easat-6983	46	3	literature	literature	NOUN
easat-6983	46	4	review	review	PROPN
easat-6983	46	5	and	and	CCONJ
easat-6983	46	6	hypothesis	hypothesis	NOUN
easat-6983	46	7	development	development	NOUN
easat-6983	46	8	2.1	2.1	NUM
easat-6983	46	9	.	.	PUNCT
easat-6983	47	1	agency	agency	NOUN
easat-6983	47	2	theory	theory	NOUN
easat-6983	47	3	this	this	DET
easat-6983	47	4	study	study	NOUN
easat-6983	47	5	uses	use	VERB
easat-6983	47	6	agency	agency	NOUN
easat-6983	47	7	theory	theory	NOUN
easat-6983	47	8	as	as	ADP
easat-6983	47	9	the	the	DET
easat-6983	47	10	main	main	ADJ
easat-6983	47	11	framework	framework	NOUN
easat-6983	47	12	to	to	PART
easat-6983	47	13	explain	explain	VERB
easat-6983	47	14	the	the	DET
easat-6983	47	15	relationship	relationship	NOUN
easat-6983	47	16	between	between	ADP
easat-6983	47	17	variables	variable	NOUN
easat-6983	47	18	.	.	PUNCT
easat-6983	48	1	agency	agency	NOUN
easat-6983	48	2	theory	theory	NOUN
easat-6983	48	3	addresses	address	VERB
easat-6983	48	4	issues	issue	NOUN
easat-6983	48	5	arising	arise	VERB
easat-6983	48	6	from	from	ADP
easat-6983	48	7	the	the	DET
easat-6983	48	8	separation	separation	NOUN
easat-6983	48	9	of	of	ADP
easat-6983	48	10	ownership	ownership	NOUN
easat-6983	48	11	and	and	CCONJ
easat-6983	48	12	management	management	NOUN
easat-6983	48	13	,	,	PUNCT
easat-6983	48	14	where	where	SCONJ
easat-6983	48	15	principals	principal	NOUN
easat-6983	48	16	delegate	delegate	VERB
easat-6983	48	17	authority	authority	NOUN
easat-6983	48	18	to	to	ADP
easat-6983	48	19	agents	agent	NOUN
easat-6983	48	20	,	,	PUNCT
easat-6983	48	21	leading	lead	VERB
easat-6983	48	22	to	to	ADP
easat-6983	48	23	potential	potential	ADJ
easat-6983	48	24	conflicts	conflict	NOUN
easat-6983	48	25	of	of	ADP
easat-6983	48	26	interest	interest	NOUN
easat-6983	48	27	[	[	X
easat-6983	48	28	20	20	NUM
easat-6983	48	29	]	]	PUNCT
easat-6983	48	30	.	.	PUNCT
easat-6983	49	1	these	these	DET
easat-6983	49	2	conflicts	conflict	NOUN
easat-6983	49	3	can	can	AUX
easat-6983	49	4	result	result	VERB
easat-6983	49	5	in	in	ADP
easat-6983	49	6	agency	agency	NOUN
easat-6983	49	7	costs	cost	NOUN
easat-6983	49	8	,	,	PUNCT
easat-6983	49	9	expenses	expense	NOUN
easat-6983	49	10	for	for	ADP
easat-6983	49	11	monitoring	monitor	VERB
easat-6983	49	12	and	and	CCONJ
easat-6983	49	13	controlling	control	VERB
easat-6983	49	14	agents	agent	NOUN
easat-6983	49	15	to	to	PART
easat-6983	49	16	prevent	prevent	VERB
easat-6983	49	17	misuse	misuse	NOUN
easat-6983	49	18	of	of	ADP
easat-6983	49	19	power	power	NOUN
easat-6983	49	20	.	.	PUNCT
easat-6983	50	1	these	these	PRON
easat-6983	50	2	include	include	VERB
easat-6983	50	3	hiring	hire	VERB
easat-6983	50	4	costs	cost	NOUN
easat-6983	50	5	,	,	PUNCT
easat-6983	50	6	performance	performance	NOUN
easat-6983	50	7	monitoring	monitoring	NOUN
easat-6983	50	8	,	,	PUNCT
easat-6983	50	9	bonding	bonding	NOUN
easat-6983	50	10	costs	cost	NOUN
easat-6983	50	11	,	,	PUNCT
easat-6983	50	12	and	and	CCONJ
easat-6983	50	13	losses	loss	NOUN
easat-6983	50	14	from	from	ADP
easat-6983	50	15	inefficient	inefficient	ADJ
easat-6983	50	16	decisions	decision	NOUN
easat-6983	50	17	[	[	X
easat-6983	50	18	21	21	NUM
easat-6983	50	19	,	,	PUNCT
easat-6983	50	20	22	22	NUM
easat-6983	50	21	]	]	PUNCT
easat-6983	50	22	.	.	PUNCT
easat-6983	51	1	agency	agency	NOUN
easat-6983	51	2	costs	cost	NOUN
easat-6983	51	3	may	may	AUX
easat-6983	51	4	negatively	negatively	ADV
easat-6983	51	5	affect	affect	VERB
easat-6983	51	6	firm	firm	ADJ
easat-6983	51	7	performance	performance	NOUN
easat-6983	51	8	[	[	X
easat-6983	51	9	23	23	NUM
easat-6983	51	10	]	]	PUNCT
easat-6983	51	11	.	.	PUNCT
easat-6983	52	1	agency	agency	NOUN
easat-6983	52	2	problems	problem	NOUN
easat-6983	52	3	often	often	ADV
easat-6983	52	4	arise	arise	VERB
easat-6983	52	5	due	due	ADP
easat-6983	52	6	to	to	ADP
easat-6983	52	7	misaligned	misaligned	ADJ
easat-6983	52	8	interests	interest	NOUN
easat-6983	52	9	and	and	CCONJ
easat-6983	52	10	information	information	NOUN
easat-6983	52	11	asymmetry	asymmetry	NOUN
easat-6983	52	12	[	[	X
easat-6983	52	13	24	24	NUM
easat-6983	52	14	]	]	PUNCT
easat-6983	52	15	.	.	PUNCT
easat-6983	53	1	according	accord	VERB
easat-6983	53	2	to	to	ADP
easat-6983	53	3	agency	agency	NOUN
easat-6983	53	4	theory	theory	NOUN
easat-6983	53	5	,	,	PUNCT
easat-6983	53	6	principals	principal	NOUN
easat-6983	53	7	rely	rely	VERB
easat-6983	53	8	on	on	ADP
easat-6983	53	9	public	public	ADJ
easat-6983	53	10	information	information	NOUN
easat-6983	53	11	,	,	PUNCT
easat-6983	53	12	while	while	SCONJ
easat-6983	53	13	agents	agent	NOUN
easat-6983	53	14	have	have	VERB
easat-6983	53	15	deeper	deep	ADJ
easat-6983	53	16	knowledge	knowledge	NOUN
easat-6983	53	17	of	of	ADP
easat-6983	53	18	company	company	NOUN
easat-6983	53	19	conditions	condition	NOUN
easat-6983	53	20	[	[	X
easat-6983	53	21	25	25	NUM
easat-6983	53	22	,	,	PUNCT
easat-6983	53	23	26	26	NUM
easat-6983	53	24	]	]	PUNCT
easat-6983	53	25	.	.	PUNCT
easat-6983	54	1	to	to	PART
easat-6983	54	2	lower	low	ADJ
easat-6983	54	3	agency	agency	NOUN
easat-6983	54	4	cost	cost	NOUN
easat-6983	54	5	,	,	PUNCT
easat-6983	54	6	principals	principal	NOUN
easat-6983	54	7	need	need	VERB
easat-6983	54	8	clear	clear	ADJ
easat-6983	54	9	financial	financial	ADJ
easat-6983	54	10	and	and	CCONJ
easat-6983	54	11	non	non	ADJ
easat-6983	54	12	-	-	ADJ
easat-6983	54	13	financial	financial	ADJ
easat-6983	54	14	disclosure	disclosure	NOUN
easat-6983	54	15	like	like	ADP
easat-6983	54	16	esg	esg	PROPN
easat-6983	54	17	,	,	PUNCT
easat-6983	54	18	which	which	PRON
easat-6983	54	19	increases	increase	VERB
easat-6983	54	20	transparency	transparency	NOUN
easat-6983	54	21	and	and	CCONJ
easat-6983	54	22	minimizes	minimize	NOUN
easat-6983	54	23	monitoring	monitoring	NOUN
easat-6983	54	24	costs	cost	NOUN
easat-6983	54	25	[	[	X
easat-6983	54	26	27	27	NUM
easat-6983	54	27	,	,	PUNCT
easat-6983	54	28	28	28	NUM
easat-6983	54	29	]	]	PUNCT
easat-6983	54	30	.	.	PUNCT
easat-6983	55	1	however	however	ADV
easat-6983	55	2	,	,	PUNCT
easat-6983	55	3	expectation	expectation	NOUN
easat-6983	55	4	gaps	gap	NOUN
easat-6983	55	5	may	may	AUX
easat-6983	55	6	push	push	VERB
easat-6983	55	7	agents	agent	NOUN
easat-6983	55	8	to	to	PART
easat-6983	55	9	use	use	VERB
easat-6983	55	10	greenwashing	greenwashing	NOUN
easat-6983	55	11	or	or	CCONJ
easat-6983	55	12	false	false	ADJ
easat-6983	55	13	environmental	environmental	ADJ
easat-6983	55	14	claims	claim	NOUN
easat-6983	55	15	,	,	PUNCT
easat-6983	55	16	to	to	PART
easat-6983	55	17	reduce	reduce	VERB
easat-6983	55	18	pressure	pressure	NOUN
easat-6983	55	19	and	and	CCONJ
easat-6983	55	20	enhance	enhance	VERB
easat-6983	55	21	legitimacy	legitimacy	NOUN
easat-6983	55	22	,	,	PUNCT
easat-6983	55	23	potentially	potentially	ADV
easat-6983	55	24	lowering	lower	VERB
easat-6983	55	25	agency	agency	NOUN
easat-6983	55	26	costs	cost	NOUN
easat-6983	55	27	[	[	X
easat-6983	55	28	8	8	NUM
easat-6983	55	29	,	,	PUNCT
easat-6983	55	30	29	29	NUM
easat-6983	55	31	]	]	PUNCT
easat-6983	55	32	.	.	PUNCT
easat-6983	56	1	however	however	ADV
easat-6983	56	2	,	,	PUNCT
easat-6983	56	3	it	it	PRON
easat-6983	56	4	can	can	AUX
easat-6983	56	5	also	also	ADV
easat-6983	56	6	increase	increase	VERB
easat-6983	56	7	agency	agency	NOUN
easat-6983	56	8	costs	cost	NOUN
easat-6983	56	9	due	due	ADJ
easat-6983	56	10	to	to	ADP
easat-6983	56	11	information	information	NOUN
easat-6983	56	12	asymmetry	asymmetry	NOUN
easat-6983	56	13	,	,	PUNCT
easat-6983	56	14	highlighting	highlight	VERB
easat-6983	56	15	the	the	DET
easat-6983	56	16	need	need	NOUN
easat-6983	56	17	for	for	ADP
easat-6983	56	18	stronger	strong	ADJ
easat-6983	56	19	monitoring	monitoring	NOUN
easat-6983	56	20	[	[	X
easat-6983	56	21	24	24	NUM
easat-6983	56	22	,	,	PUNCT
easat-6983	56	23	30	30	NUM
easat-6983	56	24	]	]	PUNCT
easat-6983	56	25	.	.	PUNCT
easat-6983	57	1	agency	agency	NOUN
easat-6983	57	2	theory	theory	NOUN
easat-6983	57	3	is	be	AUX
easat-6983	57	4	applied	apply	VERB
easat-6983	57	5	to	to	PART
easat-6983	57	6	examine	examine	VERB
easat-6983	57	7	the	the	DET
easat-6983	57	8	relationship	relationship	NOUN
easat-6983	57	9	between	between	ADP
easat-6983	57	10	board	board	NOUN
easat-6983	57	11	size	size	NOUN
easat-6983	57	12	,	,	PUNCT
easat-6983	57	13	independence	independence	NOUN
easat-6983	57	14	,	,	PUNCT
easat-6983	57	15	diversity	diversity	NOUN
easat-6983	57	16	,	,	PUNCT
easat-6983	57	17	and	and	CCONJ
easat-6983	57	18	financial	financial	ADJ
easat-6983	57	19	performance	performance	NOUN
easat-6983	57	20	,	,	PUNCT
easat-6983	57	21	and	and	CCONJ
easat-6983	57	22	the	the	DET
easat-6983	57	23	role	role	NOUN
easat-6983	57	24	of	of	ADP
easat-6983	57	25	internal	internal	ADJ
easat-6983	57	26	audit	audit	NOUN
easat-6983	57	27	as	as	ADP
easat-6983	57	28	a	a	DET
easat-6983	57	29	moderating	moderate	VERB
easat-6983	57	30	variable	variable	NOUN
easat-6983	57	31	.	.	PUNCT
easat-6983	58	1	principals	principal	NOUN
easat-6983	58	2	use	use	VERB
easat-6983	58	3	governance	governance	NOUN
easat-6983	58	4	mechanisms	mechanism	NOUN
easat-6983	58	5	to	to	PART
easat-6983	58	6	align	align	VERB
easat-6983	58	7	the	the	DET
easat-6983	58	8	goals	goal	NOUN
easat-6983	58	9	with	with	ADP
easat-6983	58	10	the	the	DET
easat-6983	58	11	organization	organization	NOUN
easat-6983	59	1	[	[	X
easat-6983	59	2	22	22	NUM
easat-6983	59	3	]	]	PUNCT
easat-6983	59	4	.	.	PUNCT
easat-6983	60	1	the	the	DET
easat-6983	60	2	board	board	NOUN
easat-6983	60	3	of	of	ADP
easat-6983	60	4	directors	director	NOUN
easat-6983	60	5	helps	help	VERB
easat-6983	60	6	687	687	NUM
easat-6983	60	7	edelweiss	edelweiss	PROPN
easat-6983	60	8	applied	apply	VERB
easat-6983	60	9	science	science	NOUN
easat-6983	60	10	and	and	CCONJ
easat-6983	60	11	technology	technology	NOUN
easat-6983	60	12	issn	issn	PROPN
easat-6983	60	13	:	:	PUNCT
easat-6983	60	14	2576	2576	NUM
easat-6983	60	15	-	-	SYM
easat-6983	60	16	8484	8484	NUM
easat-6983	60	17	vol	vol	NOUN
easat-6983	60	18	.	.	PROPN
easat-6983	61	1	9	9	NUM
easat-6983	61	2	,	,	PUNCT
easat-6983	61	3	no	no	INTJ
easat-6983	61	4	.	.	NOUN
easat-6983	61	5	5	5	NUM
easat-6983	61	6	:	:	PUNCT
easat-6983	61	7	685	685	NUM
easat-6983	61	8	-	-	SYM
easat-6983	61	9	702	702	NUM
easat-6983	61	10	,	,	PUNCT
easat-6983	61	11	2025	2025	NUM
easat-6983	61	12	doi	doi	NOUN
easat-6983	61	13	:	:	PUNCT
easat-6983	61	14	10.55214/25768484.v9i5.6983	10.55214/25768484.v9i5.6983	PROPN
easat-6983	61	15	©	©	PROPN
easat-6983	61	16	2025	2025	NUM
easat-6983	61	17	by	by	ADP
easat-6983	61	18	the	the	DET
easat-6983	61	19	authors	author	NOUN
easat-6983	61	20	;	;	PUNCT
easat-6983	61	21	licensee	licensee	PROPN
easat-6983	61	22	learning	learn	VERB
easat-6983	61	23	gate	gate	NOUN
easat-6983	61	24	protect	protect	VERB
easat-6983	61	25	shareholders	shareholder	NOUN
easat-6983	61	26	by	by	ADP
easat-6983	61	27	monitoring	monitor	VERB
easat-6983	61	28	management	management	NOUN
easat-6983	61	29	and	and	CCONJ
easat-6983	61	30	ensuring	ensure	VERB
easat-6983	61	31	transparency	transparency	NOUN
easat-6983	61	32	[	[	X
easat-6983	61	33	31	31	NUM
easat-6983	61	34	,	,	PUNCT
easat-6983	61	35	32	32	NUM
easat-6983	61	36	]	]	PUNCT
easat-6983	61	37	.	.	PUNCT
easat-6983	62	1	likewise	likewise	ADV
easat-6983	62	2	,	,	PUNCT
easat-6983	62	3	the	the	DET
easat-6983	62	4	presence	presence	NOUN
easat-6983	62	5	of	of	ADP
easat-6983	62	6	an	an	DET
easat-6983	62	7	internal	internal	ADJ
easat-6983	62	8	audit	audit	NOUN
easat-6983	62	9	strengthens	strengthen	VERB
easat-6983	62	10	internal	internal	ADJ
easat-6983	62	11	control	control	NOUN
easat-6983	62	12	and	and	CCONJ
easat-6983	62	13	risk	risk	NOUN
easat-6983	62	14	management	management	NOUN
easat-6983	62	15	and	and	CCONJ
easat-6983	62	16	reduces	reduce	VERB
easat-6983	62	17	agency	agency	NOUN
easat-6983	62	18	costs	cost	NOUN
easat-6983	62	19	[	[	X
easat-6983	62	20	33	33	NUM
easat-6983	62	21	]	]	PUNCT
easat-6983	62	22	.	.	PUNCT
easat-6983	63	1	an	an	DET
easat-6983	63	2	appropriate	appropriate	ADJ
easat-6983	63	3	governance	governance	NOUN
easat-6983	63	4	system	system	NOUN
easat-6983	63	5	can	can	AUX
easat-6983	63	6	reduce	reduce	VERB
easat-6983	63	7	agency	agency	NOUN
easat-6983	63	8	conflict	conflict	NOUN
easat-6983	63	9	[	[	X
easat-6983	63	10	24	24	NUM
easat-6983	63	11	,	,	PUNCT
easat-6983	63	12	34	34	NUM
easat-6983	63	13	]	]	PUNCT
easat-6983	63	14	which	which	PRON
easat-6983	63	15	in	in	ADP
easat-6983	63	16	turn	turn	NOUN
easat-6983	63	17	improves	improve	VERB
easat-6983	63	18	firm	firm	ADJ
easat-6983	63	19	performance	performance	NOUN
easat-6983	63	20	[	[	X
easat-6983	63	21	35	35	NUM
easat-6983	63	22	]	]	SYM
easat-6983	63	23	.	.	PUNCT
easat-6983	64	1	2.2	2.2	NUM
easat-6983	64	2	.	.	PUNCT
easat-6983	65	1	esg	esg	NOUN
easat-6983	65	2	disclosure	disclosure	NOUN
easat-6983	65	3	and	and	CCONJ
easat-6983	65	4	financial	financial	ADJ
easat-6983	65	5	performance	performance	NOUN
easat-6983	65	6	various	various	ADJ
easat-6983	65	7	theories	theory	NOUN
easat-6983	65	8	explain	explain	VERB
easat-6983	65	9	the	the	DET
easat-6983	65	10	impact	impact	NOUN
easat-6983	65	11	of	of	ADP
easat-6983	65	12	esg	esg	PROPN
easat-6983	65	13	disclosure	disclosure	NOUN
easat-6983	65	14	on	on	ADP
easat-6983	65	15	financial	financial	ADJ
easat-6983	65	16	performance	performance	NOUN
easat-6983	65	17	.	.	PUNCT
easat-6983	66	1	agency	agency	NOUN
easat-6983	66	2	theory	theory	NOUN
easat-6983	66	3	suggests	suggest	VERB
easat-6983	66	4	that	that	SCONJ
easat-6983	66	5	transparent	transparent	ADJ
easat-6983	66	6	esg	esg	NOUN
easat-6983	66	7	reporting	reporting	NOUN
easat-6983	66	8	reduces	reduce	VERB
easat-6983	66	9	agency	agency	NOUN
easat-6983	66	10	costs	cost	NOUN
easat-6983	66	11	and	and	CCONJ
easat-6983	66	12	information	information	NOUN
easat-6983	66	13	asymmetry	asymmetry	NOUN
easat-6983	66	14	,	,	PUNCT
easat-6983	66	15	improving	improve	VERB
easat-6983	66	16	financial	financial	ADJ
easat-6983	66	17	outcomes	outcome	NOUN
easat-6983	66	18	[	[	X
easat-6983	66	19	20	20	NUM
easat-6983	66	20	,	,	PUNCT
easat-6983	66	21	27	27	NUM
easat-6983	66	22	,	,	PUNCT
easat-6983	66	23	36	36	NUM
easat-6983	66	24	]	]	PUNCT
easat-6983	66	25	.	.	PUNCT
easat-6983	67	1	stakeholder	stakeholder	NOUN
easat-6983	67	2	theory	theory	NOUN
easat-6983	67	3	highlights	highlight	VERB
easat-6983	67	4	the	the	DET
easat-6983	67	5	need	need	NOUN
easat-6983	67	6	for	for	SCONJ
easat-6983	67	7	companies	company	NOUN
easat-6983	67	8	to	to	PART
easat-6983	67	9	create	create	VERB
easat-6983	67	10	value	value	NOUN
easat-6983	67	11	for	for	ADP
easat-6983	67	12	communities	community	NOUN
easat-6983	67	13	and	and	CCONJ
easat-6983	67	14	meet	meet	VERB
easat-6983	67	15	stakeholder	stakeholder	NOUN
easat-6983	67	16	expectations	expectation	NOUN
easat-6983	67	17	to	to	PART
easat-6983	67	18	maintain	maintain	VERB
easat-6983	67	19	business	business	NOUN
easat-6983	67	20	continuity	continuity	NOUN
easat-6983	67	21	[	[	X
easat-6983	67	22	37	37	NUM
easat-6983	67	23	]	]	PUNCT
easat-6983	67	24	.	.	PUNCT
easat-6983	68	1	signaling	signal	VERB
easat-6983	68	2	theory	theory	NOUN
easat-6983	68	3	views	view	VERB
easat-6983	68	4	esg	esg	NOUN
easat-6983	68	5	disclosure	disclosure	NOUN
easat-6983	68	6	as	as	ADP
easat-6983	68	7	a	a	DET
easat-6983	68	8	commitment	commitment	NOUN
easat-6983	68	9	to	to	ADP
easat-6983	68	10	social	social	ADJ
easat-6983	68	11	and	and	CCONJ
easat-6983	68	12	environmental	environmental	ADJ
easat-6983	68	13	values	value	NOUN
easat-6983	68	14	,	,	PUNCT
easat-6983	68	15	providing	provide	VERB
easat-6983	68	16	investors	investor	NOUN
easat-6983	68	17	with	with	ADP
easat-6983	68	18	positive	positive	ADJ
easat-6983	68	19	signals	signal	NOUN
easat-6983	68	20	about	about	ADP
easat-6983	68	21	market	market	NOUN
easat-6983	68	22	prospects	prospect	NOUN
easat-6983	68	23	[	[	X
easat-6983	68	24	38	38	NUM
easat-6983	68	25	]	]	PUNCT
easat-6983	68	26	.	.	PUNCT
easat-6983	69	1	meanwhile	meanwhile	ADV
easat-6983	69	2	,	,	PUNCT
easat-6983	69	3	legitimacy	legitimacy	NOUN
easat-6983	69	4	theory	theory	NOUN
easat-6983	69	5	emphasizes	emphasize	VERB
easat-6983	69	6	that	that	SCONJ
easat-6983	69	7	esg	esg	PROPN
easat-6983	69	8	disclosure	disclosure	NOUN
easat-6983	69	9	helps	help	VERB
easat-6983	69	10	companies	company	NOUN
easat-6983	69	11	gain	gain	VERB
easat-6983	69	12	trust	trust	NOUN
easat-6983	69	13	,	,	PUNCT
easat-6983	69	14	enhance	enhance	VERB
easat-6983	69	15	their	their	PRON
easat-6983	69	16	reputation	reputation	NOUN
easat-6983	69	17	,	,	PUNCT
easat-6983	69	18	and	and	CCONJ
easat-6983	69	19	achieve	achieve	VERB
easat-6983	69	20	better	well	ADJ
easat-6983	69	21	financial	financial	ADJ
easat-6983	69	22	results	result	NOUN
easat-6983	69	23	[	[	X
easat-6983	69	24	39	39	NUM
easat-6983	69	25	]	]	PUNCT
easat-6983	69	26	.	.	PUNCT
easat-6983	70	1	empirical	empirical	ADJ
easat-6983	70	2	studies	study	NOUN
easat-6983	70	3	on	on	ADP
easat-6983	70	4	esg	esg	PROPN
easat-6983	70	5	disclosure	disclosure	NOUN
easat-6983	70	6	and	and	CCONJ
easat-6983	70	7	financial	financial	ADJ
easat-6983	70	8	performance	performance	NOUN
easat-6983	70	9	show	show	VERB
easat-6983	70	10	mixed	mixed	ADJ
easat-6983	70	11	results	result	NOUN
easat-6983	70	12	.	.	PUNCT
easat-6983	71	1	while	while	SCONJ
easat-6983	71	2	some	some	DET
easat-6983	71	3	research	research	NOUN
easat-6983	71	4	finds	find	VERB
easat-6983	71	5	a	a	DET
easat-6983	71	6	significant	significant	ADJ
easat-6983	71	7	positive	positive	ADJ
easat-6983	71	8	relationship	relationship	NOUN
easat-6983	71	9	,	,	PUNCT
easat-6983	71	10	attributing	attribute	VERB
easat-6983	71	11	increased	increase	VERB
easat-6983	71	12	revenues	revenue	NOUN
easat-6983	71	13	to	to	ADP
easat-6983	71	14	customer	customer	NOUN
easat-6983	71	15	appreciation	appreciation	NOUN
easat-6983	71	16	of	of	ADP
easat-6983	71	17	sustainability	sustainability	NOUN
easat-6983	71	18	initiatives	initiative	NOUN
easat-6983	71	19	[	[	X
easat-6983	71	20	38	38	NUM
easat-6983	71	21	]	]	PUNCT
easat-6983	71	22	.	.	PUNCT
easat-6983	72	1	other	other	ADJ
easat-6983	72	2	findings	finding	NOUN
easat-6983	72	3	suggest	suggest	VERB
easat-6983	72	4	that	that	SCONJ
easat-6983	72	5	outcomes	outcome	NOUN
easat-6983	72	6	depend	depend	VERB
easat-6983	72	7	on	on	ADP
easat-6983	72	8	implementation	implementation	NOUN
easat-6983	72	9	quality	quality	NOUN
easat-6983	72	10	[	[	X
easat-6983	72	11	27	27	NUM
easat-6983	72	12	,	,	PUNCT
easat-6983	72	13	40	40	NUM
easat-6983	72	14	]	]	PUNCT
easat-6983	72	15	.	.	PUNCT
easat-6983	73	1	aligning	align	VERB
easat-6983	73	2	with	with	ADP
easat-6983	73	3	agency	agency	NOUN
easat-6983	73	4	theory	theory	NOUN
easat-6983	73	5	,	,	PUNCT
easat-6983	73	6	which	which	PRON
easat-6983	73	7	states	state	VERB
easat-6983	73	8	that	that	SCONJ
easat-6983	73	9	comprehensive	comprehensive	ADJ
easat-6983	73	10	esg	esg	NOUN
easat-6983	73	11	disclosure	disclosure	NOUN
easat-6983	73	12	can	can	AUX
easat-6983	73	13	reduce	reduce	VERB
easat-6983	73	14	agency	agency	NOUN
easat-6983	73	15	costs	cost	NOUN
easat-6983	73	16	and	and	CCONJ
easat-6983	73	17	enhance	enhance	VERB
easat-6983	73	18	the	the	DET
easat-6983	73	19	company	company	NOUN
easat-6983	73	20	's	's	PART
easat-6983	73	21	financial	financial	ADJ
easat-6983	73	22	performance	performance	NOUN
easat-6983	73	23	,	,	PUNCT
easat-6983	73	24	we	we	PRON
easat-6983	73	25	formulate	formulate	VERB
easat-6983	73	26	the	the	DET
easat-6983	73	27	first	first	ADJ
easat-6983	73	28	hypothesis	hypothesis	NOUN
easat-6983	73	29	of	of	ADP
easat-6983	73	30	the	the	DET
easat-6983	73	31	study	study	NOUN
easat-6983	73	32	as	as	SCONJ
easat-6983	73	33	:	:	PUNCT
easat-6983	73	34	h1	h1	PROPN
easat-6983	73	35	:	:	PUNCT
easat-6983	73	36	esg	esg	NOUN
easat-6983	73	37	performance	performance	NOUN
easat-6983	73	38	positively	positively	ADV
easat-6983	73	39	and	and	CCONJ
easat-6983	73	40	significantly	significantly	ADV
easat-6983	73	41	impacts	impact	VERB
easat-6983	73	42	financial	financial	ADJ
easat-6983	73	43	performance	performance	NOUN
easat-6983	73	44	.	.	PUNCT
easat-6983	74	1	2.3	2.3	NUM
easat-6983	74	2	.	.	X
easat-6983	75	1	greenwashing	greenwashing	NOUN
easat-6983	75	2	and	and	CCONJ
easat-6983	75	3	financial	financial	ADJ
easat-6983	75	4	performance	performance	NOUN
easat-6983	75	5	greenwashing	greenwashing	NOUN
easat-6983	75	6	is	be	AUX
easat-6983	75	7	when	when	SCONJ
easat-6983	75	8	firms	firm	NOUN
easat-6983	75	9	falsely	falsely	ADV
easat-6983	75	10	present	present	VERB
easat-6983	75	11	themselves	themselves	PRON
easat-6983	75	12	as	as	ADP
easat-6983	75	13	environmentally	environmentally	ADV
easat-6983	75	14	responsible	responsible	ADJ
easat-6983	75	15	to	to	PART
easat-6983	75	16	boost	boost	VERB
easat-6983	75	17	their	their	PRON
easat-6983	75	18	image	image	NOUN
easat-6983	75	19	and	and	CCONJ
easat-6983	75	20	attract	attract	VERB
easat-6983	75	21	investors	investor	NOUN
easat-6983	75	22	[	[	X
easat-6983	75	23	8	8	NUM
easat-6983	75	24	,	,	PUNCT
easat-6983	75	25	41	41	NUM
easat-6983	75	26	]	]	PUNCT
easat-6983	75	27	.	.	PUNCT
easat-6983	76	1	legitimacy	legitimacy	NOUN
easat-6983	76	2	theory	theory	NOUN
easat-6983	76	3	sees	see	VERB
easat-6983	76	4	it	it	PRON
easat-6983	76	5	as	as	ADP
easat-6983	76	6	meeting	meet	VERB
easat-6983	76	7	stakeholder	stakeholder	NOUN
easat-6983	76	8	expectations	expectation	NOUN
easat-6983	76	9	and	and	CCONJ
easat-6983	76	10	gaining	gain	VERB
easat-6983	76	11	legitimacy	legitimacy	NOUN
easat-6983	76	12	[	[	X
easat-6983	76	13	8	8	NUM
easat-6983	76	14	]	]	PUNCT
easat-6983	76	15	.	.	PUNCT
easat-6983	77	1	while	while	SCONJ
easat-6983	77	2	agency	agency	NOUN
easat-6983	77	3	theory	theory	NOUN
easat-6983	77	4	suggests	suggest	VERB
easat-6983	77	5	it	it	PRON
easat-6983	77	6	arises	arise	VERB
easat-6983	77	7	from	from	ADP
easat-6983	77	8	agency	agency	NOUN
easat-6983	77	9	conflicts	conflict	NOUN
easat-6983	77	10	and	and	CCONJ
easat-6983	77	11	a	a	DET
easat-6983	77	12	lack	lack	NOUN
easat-6983	77	13	of	of	ADP
easat-6983	77	14	genuine	genuine	ADJ
easat-6983	77	15	esg	esg	PROPN
easat-6983	77	16	commitment	commitment	NOUN
easat-6983	77	17	,	,	PUNCT
easat-6983	77	18	increasing	increase	VERB
easat-6983	77	19	reputational	reputational	ADJ
easat-6983	77	20	and	and	CCONJ
easat-6983	77	21	financial	financial	ADJ
easat-6983	77	22	risks	risk	NOUN
easat-6983	77	23	[	[	X
easat-6983	77	24	29	29	NUM
easat-6983	77	25	,	,	PUNCT
easat-6983	77	26	42	42	NUM
easat-6983	77	27	]	]	PUNCT
easat-6983	77	28	.	.	PUNCT
easat-6983	78	1	this	this	DET
easat-6983	78	2	behavior	behavior	NOUN
easat-6983	78	3	raises	raise	VERB
easat-6983	78	4	agency	agency	NOUN
easat-6983	78	5	costs	cost	NOUN
easat-6983	78	6	and	and	CCONJ
easat-6983	78	7	highlights	highlight	NOUN
easat-6983	78	8	the	the	DET
easat-6983	78	9	need	need	NOUN
easat-6983	78	10	for	for	ADP
easat-6983	78	11	stronger	strong	ADJ
easat-6983	78	12	monitoring	monitoring	NOUN
easat-6983	78	13	bernini	bernini	NOUN
easat-6983	78	14	and	and	CCONJ
easat-6983	78	15	la	la	PROPN
easat-6983	78	16	rosa	rosa	PROPN
easat-6983	78	17	[	[	X
easat-6983	78	18	30	30	NUM
easat-6983	78	19	]	]	PUNCT
easat-6983	78	20	.	.	PUNCT
easat-6983	79	1	lee	lee	PROPN
easat-6983	79	2	and	and	CCONJ
easat-6983	79	3	raschke	raschke	VERB
easat-6983	79	4	[	[	X
easat-6983	79	5	8	8	NUM
easat-6983	79	6	]	]	PUNCT
easat-6983	79	7	discovered	discover	VERB
easat-6983	79	8	that	that	SCONJ
easat-6983	79	9	companies	company	NOUN
easat-6983	79	10	with	with	ADP
easat-6983	79	11	lower	low	ADJ
easat-6983	79	12	esg	esg	NOUN
easat-6983	79	13	performance	performance	NOUN
easat-6983	79	14	are	be	AUX
easat-6983	79	15	more	more	ADV
easat-6983	79	16	likely	likely	ADJ
easat-6983	79	17	to	to	PART
easat-6983	79	18	have	have	VERB
easat-6983	79	19	management	management	NOUN
easat-6983	79	20	engage	engage	VERB
easat-6983	79	21	in	in	ADP
easat-6983	79	22	greenwashing	greenwashing	NOUN
easat-6983	79	23	practice	practice	NOUN
easat-6983	79	24	.	.	PUNCT
easat-6983	80	1	research	research	NOUN
easat-6983	80	2	on	on	ADP
easat-6983	80	3	the	the	DET
easat-6983	80	4	impact	impact	NOUN
easat-6983	80	5	of	of	ADP
easat-6983	80	6	greenwashing	greenwashe	VERB
easat-6983	80	7	on	on	ADP
easat-6983	80	8	corporate	corporate	ADJ
easat-6983	80	9	financial	financial	ADJ
easat-6983	80	10	performance	performance	NOUN
easat-6983	80	11	remains	remain	VERB
easat-6983	80	12	limited	limited	ADJ
easat-6983	80	13	and	and	CCONJ
easat-6983	80	14	inconclusive	inconclusive	ADJ
easat-6983	80	15	.	.	PUNCT
easat-6983	81	1	a	a	DET
easat-6983	81	2	u.s	u.s	PROPN
easat-6983	81	3	.	.	PROPN
easat-6983	81	4	study	study	NOUN
easat-6983	81	5	of	of	ADP
easat-6983	81	6	500	500	NUM
easat-6983	81	7	major	major	ADJ
easat-6983	81	8	firms	firm	NOUN
easat-6983	81	9	found	find	VERB
easat-6983	81	10	that	that	SCONJ
easat-6983	81	11	greenwashing	greenwashing	NOUN
easat-6983	81	12	can	can	AUX
easat-6983	81	13	significantly	significantly	ADV
easat-6983	81	14	reduce	reduce	VERB
easat-6983	81	15	firm	firm	ADJ
easat-6983	81	16	value	value	NOUN
easat-6983	81	17	as	as	SCONJ
easat-6983	81	18	investors	investor	NOUN
easat-6983	81	19	penalize	penalize	VERB
easat-6983	81	20	unmet	unmet	NOUN
easat-6983	81	21	environmental	environmental	ADJ
easat-6983	81	22	claims	claim	NOUN
easat-6983	82	1	[	[	X
easat-6983	82	2	43	43	NUM
easat-6983	82	3	]	]	PUNCT
easat-6983	82	4	.	.	PUNCT
easat-6983	83	1	once	once	ADV
easat-6983	83	2	greenwashing	greenwashing	NOUN
easat-6983	83	3	is	be	AUX
easat-6983	83	4	exposed	expose	VERB
easat-6983	83	5	,	,	PUNCT
easat-6983	83	6	it	it	PRON
easat-6983	83	7	may	may	AUX
easat-6983	83	8	lead	lead	VERB
easat-6983	83	9	to	to	ADP
easat-6983	83	10	reputational	reputational	ADJ
easat-6983	83	11	damage	damage	NOUN
easat-6983	83	12	and	and	CCONJ
easat-6983	83	13	market	market	NOUN
easat-6983	83	14	penalties	penalty	NOUN
easat-6983	83	15	[	[	X
easat-6983	83	16	44	44	NUM
easat-6983	83	17	]	]	PUNCT
easat-6983	83	18	.	.	PUNCT
easat-6983	84	1	additionally	additionally	ADV
easat-6983	84	2	,	,	PUNCT
easat-6983	84	3	greenwashing	greenwashing	NOUN
easat-6983	84	4	increases	increase	VERB
easat-6983	84	5	the	the	DET
easat-6983	84	6	risk	risk	NOUN
easat-6983	84	7	of	of	ADP
easat-6983	84	8	stock	stock	NOUN
easat-6983	84	9	price	price	NOUN
easat-6983	84	10	crashes	crash	NOUN
easat-6983	84	11	due	due	ADP
easat-6983	84	12	to	to	ADP
easat-6983	84	13	information	information	NOUN
easat-6983	84	14	asymmetry	asymmetry	NOUN
easat-6983	84	15	[	[	X
easat-6983	84	16	42	42	NUM
easat-6983	84	17	]	]	PUNCT
easat-6983	84	18	.	.	PUNCT
easat-6983	85	1	aligning	align	VERB
easat-6983	85	2	with	with	ADP
easat-6983	85	3	agency	agency	NOUN
easat-6983	85	4	theory	theory	NOUN
easat-6983	85	5	,	,	PUNCT
easat-6983	85	6	which	which	PRON
easat-6983	85	7	states	state	VERB
easat-6983	85	8	that	that	SCONJ
easat-6983	85	9	such	such	ADJ
easat-6983	85	10	asymmetry	asymmetry	NOUN
easat-6983	85	11	leads	lead	VERB
easat-6983	85	12	to	to	ADP
easat-6983	85	13	agency	agency	NOUN
easat-6983	85	14	conflict	conflict	NOUN
easat-6983	85	15	and	and	CCONJ
easat-6983	85	16	rising	rise	VERB
easat-6983	85	17	agency	agency	NOUN
easat-6983	85	18	costs	cost	NOUN
easat-6983	85	19	.	.	PUNCT
easat-6983	86	1	therefore	therefore	ADV
easat-6983	86	2	,	,	PUNCT
easat-6983	86	3	we	we	PRON
easat-6983	86	4	formulate	formulate	VERB
easat-6983	86	5	the	the	DET
easat-6983	86	6	second	second	ADJ
easat-6983	86	7	hypothesis	hypothesis	NOUN
easat-6983	86	8	of	of	ADP
easat-6983	86	9	the	the	DET
easat-6983	86	10	study	study	NOUN
easat-6983	86	11	as	as	ADP
easat-6983	86	12	:	:	PUNCT
easat-6983	86	13	h	h	NOUN
easat-6983	86	14	2	2	NUM
easat-6983	86	15	:	:	PUNCT
easat-6983	86	16	greenwashing	greenwashe	VERB
easat-6983	86	17	negatively	negatively	ADV
easat-6983	86	18	significantly	significantly	ADV
easat-6983	86	19	impacts	impact	VERB
easat-6983	86	20	financial	financial	ADJ
easat-6983	86	21	performance	performance	NOUN
easat-6983	86	22	2.4	2.4	NUM
easat-6983	86	23	.	.	PUNCT
easat-6983	86	24	board	board	NOUN
easat-6983	86	25	size	size	NOUN
easat-6983	86	26	and	and	CCONJ
easat-6983	86	27	financial	financial	ADJ
easat-6983	86	28	performance	performance	NOUN
easat-6983	86	29	board	board	NOUN
easat-6983	86	30	size	size	NOUN
easat-6983	86	31	,	,	PUNCT
easat-6983	86	32	referring	refer	VERB
easat-6983	86	33	to	to	ADP
easat-6983	86	34	the	the	DET
easat-6983	86	35	number	number	NOUN
easat-6983	86	36	of	of	ADP
easat-6983	86	37	directors	director	NOUN
easat-6983	86	38	in	in	ADP
easat-6983	86	39	a	a	DET
easat-6983	86	40	company	company	NOUN
easat-6983	86	41	,	,	PUNCT
easat-6983	86	42	plays	play	VERB
easat-6983	86	43	a	a	DET
easat-6983	86	44	crucial	crucial	ADJ
easat-6983	86	45	role	role	NOUN
easat-6983	86	46	in	in	ADP
easat-6983	86	47	governance	governance	NOUN
easat-6983	86	48	and	and	CCONJ
easat-6983	86	49	financial	financial	ADJ
easat-6983	86	50	performance	performance	NOUN
easat-6983	86	51	[	[	X
easat-6983	86	52	22	22	NUM
easat-6983	86	53	,	,	PUNCT
easat-6983	86	54	45	45	NUM
easat-6983	86	55	]	]	PUNCT
easat-6983	86	56	.	.	PUNCT
easat-6983	87	1	agency	agency	NOUN
easat-6983	87	2	theory	theory	NOUN
easat-6983	87	3	suggests	suggest	VERB
easat-6983	87	4	that	that	SCONJ
easat-6983	87	5	a	a	DET
easat-6983	87	6	larger	large	ADJ
easat-6983	87	7	board	board	NOUN
easat-6983	87	8	improves	improve	VERB
easat-6983	87	9	oversight	oversight	NOUN
easat-6983	87	10	,	,	PUNCT
easat-6983	87	11	but	but	CCONJ
easat-6983	87	12	warns	warn	VERB
easat-6983	87	13	of	of	ADP
easat-6983	87	14	communication	communication	NOUN
easat-6983	87	15	challenges	challenge	NOUN
easat-6983	87	16	if	if	SCONJ
easat-6983	87	17	excessively	excessively	ADV
easat-6983	87	18	large	large	ADJ
easat-6983	87	19	[	[	X
easat-6983	87	20	46	46	NUM
easat-6983	87	21	]	]	PUNCT
easat-6983	87	22	.	.	PUNCT
easat-6983	88	1	resource	resource	NOUN
easat-6983	88	2	dependency	dependency	NOUN
easat-6983	88	3	theory	theory	NOUN
easat-6983	88	4	argues	argue	VERB
easat-6983	88	5	that	that	SCONJ
easat-6983	88	6	larger	large	ADJ
easat-6983	88	7	boards	board	NOUN
easat-6983	88	8	bring	bring	VERB
easat-6983	88	9	diversity	diversity	NOUN
easat-6983	88	10	and	and	CCONJ
easat-6983	88	11	expertise	expertise	NOUN
easat-6983	88	12	[	[	X
easat-6983	88	13	13	13	NUM
easat-6983	88	14	,	,	PUNCT
easat-6983	88	15	44	44	NUM
easat-6983	88	16	]	]	PUNCT
easat-6983	88	17	while	while	SCONJ
easat-6983	88	18	stewardship	stewardship	NOUN
easat-6983	88	19	theory	theory	NOUN
easat-6983	88	20	favors	favor	VERB
easat-6983	88	21	smaller	small	ADJ
easat-6983	88	22	boards	board	NOUN
easat-6983	88	23	for	for	ADP
easat-6983	88	24	better	well	ADJ
easat-6983	88	25	coordination	coordination	NOUN
easat-6983	88	26	[	[	X
easat-6983	88	27	13	13	NUM
easat-6983	88	28	,	,	PUNCT
easat-6983	88	29	47	47	NUM
easat-6983	88	30	]	]	PUNCT
easat-6983	88	31	.	.	PUNCT
easat-6983	89	1	empirical	empirical	ADJ
easat-6983	89	2	studies	study	NOUN
easat-6983	89	3	on	on	ADP
easat-6983	89	4	board	board	NOUN
easat-6983	89	5	size	size	NOUN
easat-6983	89	6	and	and	CCONJ
easat-6983	89	7	financial	financial	ADJ
easat-6983	89	8	performance	performance	NOUN
easat-6983	89	9	show	show	VERB
easat-6983	89	10	mixed	mixed	ADJ
easat-6983	89	11	results	result	NOUN
easat-6983	89	12	.	.	PUNCT
easat-6983	90	1	some	some	DET
easat-6983	90	2	research	research	NOUN
easat-6983	90	3	supports	support	VERB
easat-6983	90	4	agency	agency	NOUN
easat-6983	90	5	and	and	CCONJ
easat-6983	90	6	resource	resource	NOUN
easat-6983	90	7	dependency	dependency	NOUN
easat-6983	90	8	theories	theory	NOUN
easat-6983	90	9	,	,	PUNCT
easat-6983	90	10	finding	find	VERB
easat-6983	90	11	that	that	SCONJ
easat-6983	90	12	larger	large	ADJ
easat-6983	90	13	boards	board	NOUN
easat-6983	90	14	enhance	enhance	VERB
easat-6983	90	15	financial	financial	ADJ
easat-6983	90	16	688	688	NUM
easat-6983	90	17	edelweiss	edelweiss	PROPN
easat-6983	90	18	applied	apply	VERB
easat-6983	90	19	science	science	NOUN
easat-6983	90	20	and	and	CCONJ
easat-6983	90	21	technology	technology	NOUN
easat-6983	90	22	issn	issn	PROPN
easat-6983	90	23	:	:	PUNCT
easat-6983	90	24	2576	2576	NUM
easat-6983	90	25	-	-	SYM
easat-6983	90	26	8484	8484	NUM
easat-6983	90	27	vol	vol	NOUN
easat-6983	90	28	.	.	PROPN
easat-6983	91	1	9	9	NUM
easat-6983	91	2	,	,	PUNCT
easat-6983	91	3	no	no	INTJ
easat-6983	91	4	.	.	NOUN
easat-6983	91	5	5	5	NUM
easat-6983	91	6	:	:	PUNCT
easat-6983	91	7	685	685	NUM
easat-6983	91	8	-	-	SYM
easat-6983	91	9	702	702	NUM
easat-6983	91	10	,	,	PUNCT
easat-6983	91	11	2025	2025	NUM
easat-6983	91	12	doi	doi	NOUN
easat-6983	91	13	:	:	PUNCT
easat-6983	91	14	10.55214/25768484.v9i5.6983	10.55214/25768484.v9i5.6983	PROPN
easat-6983	91	15	©	©	PROPN
easat-6983	91	16	2025	2025	NUM
easat-6983	91	17	by	by	ADP
easat-6983	91	18	the	the	DET
easat-6983	91	19	authors	author	NOUN
easat-6983	91	20	;	;	PUNCT
easat-6983	91	21	licensee	licensee	PROPN
easat-6983	91	22	learning	learning	NOUN
easat-6983	91	23	gate	gate	NOUN
easat-6983	91	24	outcomes	outcome	NOUN
easat-6983	91	25	by	by	ADP
easat-6983	91	26	bringing	bring	VERB
easat-6983	91	27	diverse	diverse	ADJ
easat-6983	91	28	skills	skill	NOUN
easat-6983	91	29	and	and	CCONJ
easat-6983	91	30	reducing	reduce	VERB
easat-6983	91	31	information	information	NOUN
easat-6983	91	32	asymmetric	asymmetric	ADJ
easat-6983	91	33	[	[	X
easat-6983	91	34	48	48	NUM
easat-6983	91	35	,	,	PUNCT
easat-6983	91	36	49	49	NUM
easat-6983	91	37	]	]	PUNCT
easat-6983	91	38	.	.	PUNCT
easat-6983	92	1	based	base	VERB
easat-6983	92	2	on	on	ADP
easat-6983	92	3	agency	agency	NOUN
easat-6983	92	4	theory	theory	NOUN
easat-6983	92	5	,	,	PUNCT
easat-6983	92	6	we	we	PRON
easat-6983	92	7	formulate	formulate	VERB
easat-6983	92	8	the	the	DET
easat-6983	92	9	third	third	ADJ
easat-6983	92	10	hypothesis	hypothesis	NOUN
easat-6983	92	11	of	of	ADP
easat-6983	92	12	the	the	DET
easat-6983	92	13	study	study	NOUN
easat-6983	92	14	as	as	ADP
easat-6983	92	15	:	:	PUNCT
easat-6983	92	16	h3	h3	NOUN
easat-6983	92	17	:	:	PUNCT
easat-6983	92	18	board	board	NOUN
easat-6983	92	19	size	size	NOUN
easat-6983	92	20	positively	positively	ADV
easat-6983	92	21	significantly	significantly	ADV
easat-6983	92	22	impacts	impact	VERB
easat-6983	92	23	financial	financial	ADJ
easat-6983	92	24	performance	performance	NOUN
easat-6983	92	25	2.5	2.5	NUM
easat-6983	92	26	.	.	PUNCT
easat-6983	93	1	board	board	NOUN
easat-6983	93	2	independence	independence	NOUN
easat-6983	93	3	and	and	CCONJ
easat-6983	93	4	financial	financial	ADJ
easat-6983	93	5	performance	performance	NOUN
easat-6983	93	6	board	board	NOUN
easat-6983	93	7	independence	independence	NOUN
easat-6983	93	8	,	,	PUNCT
easat-6983	93	9	referring	refer	VERB
easat-6983	93	10	to	to	ADP
easat-6983	93	11	non	non	ADJ
easat-6983	93	12	-	-	ADJ
easat-6983	93	13	executive	executive	ADJ
easat-6983	93	14	directors	director	NOUN
easat-6983	93	15	,	,	PUNCT
easat-6983	93	16	plays	play	VERB
easat-6983	93	17	a	a	DET
easat-6983	93	18	crucial	crucial	ADJ
easat-6983	93	19	role	role	NOUN
easat-6983	93	20	in	in	ADP
easat-6983	93	21	corporate	corporate	ADJ
easat-6983	93	22	governance	governance	NOUN
easat-6983	93	23	.	.	PUNCT
easat-6983	94	1	agency	agency	NOUN
easat-6983	94	2	theory	theory	NOUN
easat-6983	94	3	suggests	suggest	VERB
easat-6983	94	4	that	that	SCONJ
easat-6983	94	5	independent	independent	ADJ
easat-6983	94	6	directors	director	NOUN
easat-6983	94	7	minimize	minimize	VERB
easat-6983	94	8	agency	agency	NOUN
easat-6983	94	9	problems	problem	NOUN
easat-6983	94	10	by	by	ADP
easat-6983	94	11	enhancing	enhance	VERB
easat-6983	94	12	oversight	oversight	NOUN
easat-6983	94	13	and	and	CCONJ
easat-6983	94	14	reducing	reduce	VERB
easat-6983	94	15	self	self	NOUN
easat-6983	94	16	-	-	PUNCT
easat-6983	94	17	serving	serve	VERB
easat-6983	94	18	management	management	NOUN
easat-6983	94	19	behavior	behavior	NOUN
easat-6983	94	20	problems	problem	NOUN
easat-6983	94	21	[	[	X
easat-6983	94	22	13	13	NUM
easat-6983	94	23	,	,	PUNCT
easat-6983	94	24	20	20	NUM
easat-6983	94	25	,	,	PUNCT
easat-6983	94	26	50	50	NUM
easat-6983	94	27	]	]	PUNCT
easat-6983	94	28	.	.	PUNCT
easat-6983	95	1	resource	resource	NOUN
easat-6983	95	2	dependence	dependence	NOUN
easat-6983	95	3	theory	theory	NOUN
easat-6983	95	4	argues	argue	VERB
easat-6983	95	5	that	that	SCONJ
easat-6983	95	6	they	they	PRON
easat-6983	95	7	bring	bring	VERB
easat-6983	95	8	valuable	valuable	ADJ
easat-6983	95	9	expertise	expertise	NOUN
easat-6983	95	10	,	,	PUNCT
easat-6983	95	11	strengthening	strengthen	VERB
easat-6983	95	12	stakeholder	stakeholder	NOUN
easat-6983	95	13	relationships	relationship	NOUN
easat-6983	95	14	and	and	CCONJ
easat-6983	95	15	business	business	NOUN
easat-6983	95	16	strategy	strategy	NOUN
easat-6983	95	17	performance	performance	NOUN
easat-6983	95	18	[	[	X
easat-6983	95	19	51	51	NUM
easat-6983	95	20	]	]	PUNCT
easat-6983	95	21	.	.	PUNCT
easat-6983	96	1	additionally	additionally	ADV
easat-6983	96	2	,	,	PUNCT
easat-6983	96	3	board	board	NOUN
easat-6983	96	4	independence	independence	NOUN
easat-6983	96	5	can	can	AUX
easat-6983	96	6	influence	influence	VERB
easat-6983	96	7	asset	asset	NOUN
easat-6983	96	8	allocation	allocation	NOUN
easat-6983	96	9	and	and	CCONJ
easat-6983	96	10	financial	financial	ADJ
easat-6983	96	11	performance	performance	NOUN
easat-6983	96	12	[	[	X
easat-6983	96	13	52	52	NUM
easat-6983	96	14	]	]	PUNCT
easat-6983	96	15	.	.	PUNCT
easat-6983	97	1	however	however	ADV
easat-6983	97	2	,	,	PUNCT
easat-6983	97	3	some	some	DET
easat-6983	97	4	limitations	limitation	NOUN
easat-6983	97	5	exist	exist	VERB
easat-6983	97	6	,	,	PUNCT
easat-6983	97	7	such	such	ADJ
easat-6983	97	8	as	as	ADP
easat-6983	97	9	directors	director	NOUN
easat-6983	97	10	being	be	AUX
easat-6983	97	11	stretched	stretch	VERB
easat-6983	97	12	across	across	ADP
easat-6983	97	13	multiple	multiple	ADJ
easat-6983	97	14	companies	company	NOUN
easat-6983	97	15	,	,	PUNCT
easat-6983	97	16	leading	lead	VERB
easat-6983	97	17	to	to	ADP
easat-6983	97	18	reduced	reduce	VERB
easat-6983	97	19	involvement	involvement	NOUN
easat-6983	97	20	and	and	CCONJ
easat-6983	97	21	potential	potential	ADJ
easat-6983	97	22	agency	agency	NOUN
easat-6983	97	23	conflicts	conflict	NOUN
easat-6983	97	24	[	[	X
easat-6983	97	25	46	46	NUM
easat-6983	97	26	,	,	PUNCT
easat-6983	97	27	53	53	NUM
easat-6983	97	28	]	]	PUNCT
easat-6983	97	29	.	.	PUNCT
easat-6983	98	1	empirical	empirical	ADJ
easat-6983	98	2	studies	study	NOUN
easat-6983	98	3	show	show	VERB
easat-6983	98	4	mixed	mixed	ADJ
easat-6983	98	5	results	result	NOUN
easat-6983	98	6	.	.	PUNCT
easat-6983	99	1	some	some	DET
easat-6983	99	2	research	research	NOUN
easat-6983	99	3	finds	find	VERB
easat-6983	99	4	that	that	SCONJ
easat-6983	99	5	board	board	NOUN
easat-6983	99	6	independence	independence	NOUN
easat-6983	99	7	positively	positively	ADV
easat-6983	99	8	impacts	impact	VERB
easat-6983	99	9	financial	financial	ADJ
easat-6983	99	10	performance	performance	NOUN
easat-6983	99	11	,	,	PUNCT
easat-6983	99	12	improving	improve	VERB
easat-6983	99	13	asset	asset	NOUN
easat-6983	99	14	allocation	allocation	NOUN
easat-6983	99	15	and	and	CCONJ
easat-6983	99	16	shareholder	shareholder	NOUN
easat-6983	99	17	value	value	NOUN
easat-6983	99	18	,	,	PUNCT
easat-6983	99	19	as	as	SCONJ
easat-6983	99	20	seen	see	VERB
easat-6983	99	21	in	in	ADP
easat-6983	99	22	vietnam	vietnam	PROPN
easat-6983	99	23	and	and	CCONJ
easat-6983	99	24	kenya	kenya	NOUN
easat-6983	100	1	[	[	X
easat-6983	100	2	13	13	NUM
easat-6983	100	3	,	,	PUNCT
easat-6983	100	4	54	54	NUM
easat-6983	100	5	,	,	PUNCT
easat-6983	100	6	55	55	NUM
easat-6983	100	7	]	]	PUNCT
easat-6983	100	8	.	.	PUNCT
easat-6983	101	1	based	base	VERB
easat-6983	101	2	on	on	ADP
easat-6983	101	3	role	role	NOUN
easat-6983	101	4	and	and	CCONJ
easat-6983	101	5	agency	agency	NOUN
easat-6983	101	6	theory	theory	NOUN
easat-6983	101	7	,	,	PUNCT
easat-6983	101	8	we	we	PRON
easat-6983	101	9	formulate	formulate	VERB
easat-6983	101	10	the	the	DET
easat-6983	101	11	fourth	fourth	ADJ
easat-6983	101	12	hypothesis	hypothesis	NOUN
easat-6983	101	13	of	of	ADP
easat-6983	101	14	the	the	DET
easat-6983	101	15	study	study	NOUN
easat-6983	101	16	as	as	ADP
easat-6983	101	17	:	:	PUNCT
easat-6983	101	18	h4	h4	NOUN
easat-6983	101	19	:	:	PUNCT
easat-6983	101	20	board	board	NOUN
easat-6983	101	21	independence	independence	NOUN
easat-6983	101	22	positively	positively	ADV
easat-6983	101	23	and	and	CCONJ
easat-6983	101	24	significantly	significantly	ADV
easat-6983	101	25	impacts	impact	VERB
easat-6983	101	26	financial	financial	ADJ
easat-6983	101	27	performance	performance	NOUN
easat-6983	101	28	2.6	2.6	NUM
easat-6983	101	29	.	.	PUNCT
easat-6983	102	1	board	board	NOUN
easat-6983	102	2	diversity	diversity	NOUN
easat-6983	102	3	and	and	CCONJ
easat-6983	102	4	financial	financial	ADJ
easat-6983	102	5	performance	performance	NOUN
easat-6983	102	6	board	board	NOUN
easat-6983	102	7	diversity	diversity	NOUN
easat-6983	102	8	,	,	PUNCT
easat-6983	102	9	the	the	DET
easat-6983	102	10	mix	mix	NOUN
easat-6983	102	11	of	of	ADP
easat-6983	102	12	different	different	ADJ
easat-6983	102	13	backgrounds	background	NOUN
easat-6983	102	14	among	among	ADP
easat-6983	102	15	directors	director	NOUN
easat-6983	102	16	,	,	PUNCT
easat-6983	102	17	plays	play	VERB
easat-6983	102	18	a	a	DET
easat-6983	102	19	vital	vital	ADJ
easat-6983	102	20	role	role	NOUN
easat-6983	102	21	in	in	ADP
easat-6983	102	22	corporate	corporate	ADJ
easat-6983	102	23	governance	governance	NOUN
easat-6983	102	24	.	.	PUNCT
easat-6983	103	1	agency	agency	NOUN
easat-6983	103	2	theory	theory	NOUN
easat-6983	103	3	suggests	suggest	VERB
easat-6983	103	4	it	it	PRON
easat-6983	103	5	improves	improve	VERB
easat-6983	103	6	financial	financial	ADJ
easat-6983	103	7	performance	performance	NOUN
easat-6983	103	8	by	by	ADP
easat-6983	103	9	reducing	reduce	VERB
easat-6983	103	10	conflicts	conflict	NOUN
easat-6983	103	11	and	and	CCONJ
easat-6983	103	12	agency	agency	NOUN
easat-6983	103	13	costs	cost	NOUN
easat-6983	103	14	,	,	PUNCT
easat-6983	103	15	while	while	SCONJ
easat-6983	103	16	resource	resource	NOUN
easat-6983	103	17	dependence	dependence	NOUN
easat-6983	103	18	theory	theory	NOUN
easat-6983	103	19	argues	argue	VERB
easat-6983	103	20	that	that	SCONJ
easat-6983	103	21	diverse	diverse	ADJ
easat-6983	103	22	boards	board	NOUN
easat-6983	103	23	bring	bring	VERB
easat-6983	103	24	valuable	valuable	ADJ
easat-6983	103	25	skills	skill	NOUN
easat-6983	103	26	and	and	CCONJ
easat-6983	103	27	perspectives	perspective	NOUN
easat-6983	103	28	that	that	PRON
easat-6983	103	29	enhance	enhance	VERB
easat-6983	103	30	business	business	NOUN
easat-6983	103	31	outcomes	outcome	NOUN
easat-6983	103	32	[	[	X
easat-6983	103	33	13	13	NUM
easat-6983	103	34	,	,	PUNCT
easat-6983	103	35	20	20	NUM
easat-6983	103	36	,	,	PUNCT
easat-6983	103	37	56	56	NUM
easat-6983	103	38	]	]	PUNCT
easat-6983	103	39	.	.	PUNCT
easat-6983	104	1	studies	study	NOUN
easat-6983	104	2	usually	usually	ADV
easat-6983	104	3	measure	measure	VERB
easat-6983	104	4	diversity	diversity	NOUN
easat-6983	104	5	based	base	VERB
easat-6983	104	6	on	on	ADP
easat-6983	104	7	gender	gender	NOUN
easat-6983	104	8	,	,	PUNCT
easat-6983	104	9	age	age	NOUN
easat-6983	104	10	,	,	PUNCT
easat-6983	104	11	expertise	expertise	NOUN
easat-6983	104	12	,	,	PUNCT
easat-6983	104	13	nationality	nationality	NOUN
easat-6983	104	14	,	,	PUNCT
easat-6983	104	15	education	education	NOUN
easat-6983	104	16	,	,	PUNCT
easat-6983	104	17	and	and	CCONJ
easat-6983	104	18	tenure	tenure	NOUN
easat-6983	104	19	[	[	X
easat-6983	104	20	57	57	NUM
easat-6983	104	21	,	,	PUNCT
easat-6983	104	22	58	58	NUM
easat-6983	104	23	]	]	PUNCT
easat-6983	104	24	with	with	ADP
easat-6983	104	25	gender	gender	NOUN
easat-6983	104	26	being	be	AUX
easat-6983	104	27	the	the	DET
easat-6983	104	28	most	most	ADV
easat-6983	104	29	frequently	frequently	ADV
easat-6983	104	30	examined	examine	VERB
easat-6983	104	31	attribute	attribute	NOUN
easat-6983	104	32	[	[	X
easat-6983	104	33	16	16	NUM
easat-6983	104	34	]	]	PUNCT
easat-6983	104	35	.	.	PUNCT
easat-6983	105	1	empirical	empirical	ADJ
easat-6983	105	2	studies	study	NOUN
easat-6983	105	3	on	on	ADP
easat-6983	105	4	board	board	NOUN
easat-6983	105	5	diversity	diversity	NOUN
easat-6983	105	6	and	and	CCONJ
easat-6983	105	7	financial	financial	ADJ
easat-6983	105	8	performance	performance	NOUN
easat-6983	105	9	show	show	VERB
easat-6983	105	10	mixed	mixed	ADJ
easat-6983	105	11	results	result	NOUN
easat-6983	105	12	.	.	PUNCT
easat-6983	106	1	a	a	DET
easat-6983	106	2	study	study	NOUN
easat-6983	106	3	bagh	bagh	NOUN
easat-6983	106	4	,	,	PUNCT
easat-6983	106	5	et	et	PROPN
easat-6983	106	6	al	al	PROPN
easat-6983	106	7	.	.	PUNCT
easat-6983	107	1	[	[	X
easat-6983	107	2	59	59	NUM
easat-6983	107	3	]	]	PUNCT
easat-6983	107	4	discovered	discover	VERB
easat-6983	107	5	positive	positive	ADJ
easat-6983	107	6	effects	effect	NOUN
easat-6983	107	7	of	of	ADP
easat-6983	107	8	composite	composite	ADJ
easat-6983	107	9	attributes	attribute	NOUN
easat-6983	107	10	of	of	ADP
easat-6983	107	11	six	six	NUM
easat-6983	107	12	diversity	diversity	NOUN
easat-6983	107	13	attributes	attribute	NOUN
easat-6983	107	14	(	(	PUNCT
easat-6983	107	15	gender	gender	NOUN
easat-6983	107	16	,	,	PUNCT
easat-6983	107	17	age	age	NOUN
easat-6983	107	18	,	,	PUNCT
easat-6983	107	19	nationality	nationality	NOUN
easat-6983	107	20	,	,	PUNCT
easat-6983	107	21	expertise	expertise	NOUN
easat-6983	107	22	,	,	PUNCT
easat-6983	107	23	tenure	tenure	NOUN
easat-6983	107	24	,	,	PUNCT
easat-6983	107	25	education	education	NOUN
easat-6983	107	26	)	)	PUNCT
easat-6983	107	27	across	across	ADP
easat-6983	107	28	four	four	NUM
easat-6983	107	29	stock	stock	NOUN
easat-6983	107	30	exchanges	exchange	NOUN
easat-6983	107	31	(	(	PUNCT
easat-6983	107	32	moscow	moscow	PROPN
easat-6983	107	33	,	,	PUNCT
easat-6983	107	34	shanghai	shanghai	PROPN
easat-6983	107	35	,	,	PUNCT
easat-6983	107	36	bombay	bombay	PROPN
easat-6983	107	37	,	,	PUNCT
easat-6983	107	38	and	and	CCONJ
easat-6983	107	39	pakistan	pakistan	PROPN
easat-6983	107	40	)	)	PUNCT
easat-6983	107	41	.	.	PUNCT
easat-6983	108	1	in	in	ADP
easat-6983	108	2	addition	addition	NOUN
easat-6983	108	3	,	,	PUNCT
easat-6983	108	4	other	other	ADJ
easat-6983	108	5	studies	study	NOUN
easat-6983	108	6	also	also	ADV
easat-6983	108	7	support	support	VERB
easat-6983	108	8	positive	positive	ADJ
easat-6983	108	9	links	link	NOUN
easat-6983	108	10	between	between	ADP
easat-6983	108	11	board	board	NOUN
easat-6983	108	12	diversity	diversity	NOUN
easat-6983	108	13	and	and	CCONJ
easat-6983	108	14	firm	firm	ADJ
easat-6983	108	15	performance	performance	NOUN
easat-6983	108	16	composite	composite	ADJ
easat-6983	108	17	four	four	NUM
easat-6983	108	18	attributes	attribute	NOUN
easat-6983	108	19	of	of	ADP
easat-6983	108	20	board	board	NOUN
easat-6983	108	21	diversity	diversity	NOUN
easat-6983	108	22	(	(	PUNCT
easat-6983	108	23	gender	gender	NOUN
easat-6983	108	24	,	,	PUNCT
easat-6983	108	25	age	age	NOUN
easat-6983	108	26	,	,	PUNCT
easat-6983	108	27	tenure	tenure	NOUN
easat-6983	108	28	,	,	PUNCT
easat-6983	108	29	and	and	CCONJ
easat-6983	108	30	professional	professional	ADJ
easat-6983	108	31	background	background	NOUN
easat-6983	108	32	)	)	PUNCT
easat-6983	108	33	and	and	CCONJ
easat-6983	108	34	revealed	reveal	VERB
easat-6983	108	35	the	the	DET
easat-6983	108	36	beneficial	beneficial	ADJ
easat-6983	108	37	effect	effect	NOUN
easat-6983	108	38	[	[	X
easat-6983	108	39	60	60	NUM
easat-6983	108	40	]	]	PUNCT
easat-6983	108	41	.	.	PUNCT
easat-6983	109	1	recent	recent	ADJ
easat-6983	109	2	studies	study	NOUN
easat-6983	109	3	also	also	ADV
easat-6983	109	4	show	show	VERB
easat-6983	109	5	that	that	SCONJ
easat-6983	109	6	gender	gender	NOUN
easat-6983	109	7	and	and	CCONJ
easat-6983	109	8	nationality	nationality	NOUN
easat-6983	109	9	diversity	diversity	NOUN
easat-6983	109	10	enhance	enhance	VERB
easat-6983	109	11	performance	performance	NOUN
easat-6983	109	12	[	[	X
easat-6983	109	13	61	61	NUM
easat-6983	109	14	,	,	PUNCT
easat-6983	109	15	62	62	NUM
easat-6983	109	16	]	]	PUNCT
easat-6983	109	17	.	.	PUNCT
easat-6983	110	1	therefore	therefore	ADV
easat-6983	110	2	,	,	PUNCT
easat-6983	110	3	based	base	VERB
easat-6983	110	4	on	on	ADP
easat-6983	110	5	an	an	DET
easat-6983	110	6	agency	agency	NOUN
easat-6983	110	7	theory	theory	NOUN
easat-6983	110	8	,	,	PUNCT
easat-6983	110	9	we	we	PRON
easat-6983	110	10	formulate	formulate	VERB
easat-6983	110	11	the	the	DET
easat-6983	110	12	fifth	fifth	ADJ
easat-6983	110	13	hypothesis	hypothesis	NOUN
easat-6983	110	14	of	of	ADP
easat-6983	110	15	the	the	DET
easat-6983	110	16	study	study	NOUN
easat-6983	110	17	as	as	ADP
easat-6983	110	18	:	:	PUNCT
easat-6983	110	19	h5	h5	PROPN
easat-6983	110	20	:	:	PUNCT
easat-6983	110	21	board	board	NOUN
easat-6983	110	22	diversity	diversity	NOUN
easat-6983	110	23	positively	positively	ADV
easat-6983	110	24	significantly	significantly	ADV
easat-6983	110	25	impacts	impact	VERB
easat-6983	110	26	financial	financial	ADJ
easat-6983	110	27	performance	performance	NOUN
easat-6983	110	28	2.7	2.7	NUM
easat-6983	110	29	.	.	PUNCT
easat-6983	111	1	the	the	DET
easat-6983	111	2	moderating	moderate	VERB
easat-6983	111	3	role	role	NOUN
easat-6983	111	4	of	of	ADP
easat-6983	111	5	internal	internal	ADJ
easat-6983	111	6	audit	audit	NOUN
easat-6983	111	7	quality	quality	NOUN
easat-6983	111	8	internal	internal	ADJ
easat-6983	111	9	audit	audit	NOUN
easat-6983	111	10	is	be	AUX
easat-6983	111	11	one	one	NUM
easat-6983	111	12	of	of	ADP
easat-6983	111	13	the	the	DET
easat-6983	111	14	key	key	ADJ
easat-6983	111	15	pillars	pillar	NOUN
easat-6983	111	16	of	of	ADP
easat-6983	111	17	a	a	DET
easat-6983	111	18	good	good	ADJ
easat-6983	111	19	corporate	corporate	ADJ
easat-6983	111	20	governance	governance	NOUN
easat-6983	111	21	framework	framework	NOUN
easat-6983	111	22	.	.	PUNCT
easat-6983	112	1	internal	internal	ADJ
easat-6983	112	2	audit	audit	NOUN
easat-6983	112	3	is	be	AUX
easat-6983	112	4	expected	expect	VERB
easat-6983	112	5	to	to	PART
easat-6983	112	6	assure	assure	VERB
easat-6983	112	7	with	with	ADP
easat-6983	112	8	a	a	DET
easat-6983	112	9	systematic	systematic	ADJ
easat-6983	112	10	approach	approach	NOUN
easat-6983	112	11	to	to	PART
easat-6983	112	12	evaluate	evaluate	VERB
easat-6983	112	13	and	and	CCONJ
easat-6983	112	14	enhance	enhance	VERB
easat-6983	112	15	effectiveness	effectiveness	NOUN
easat-6983	112	16	,	,	PUNCT
easat-6983	112	17	ensuring	ensure	VERB
easat-6983	112	18	that	that	SCONJ
easat-6983	112	19	the	the	DET
easat-6983	112	20	organization	organization	NOUN
easat-6983	112	21	’s	’s	PART
easat-6983	112	22	control	control	NOUN
easat-6983	112	23	processes	process	NOUN
easat-6983	112	24	are	be	AUX
easat-6983	112	25	sufficient	sufficient	ADJ
easat-6983	112	26	to	to	PART
easat-6983	112	27	manage	manage	VERB
easat-6983	112	28	risks	risk	NOUN
easat-6983	112	29	,	,	PUNCT
easat-6983	112	30	governance	governance	NOUN
easat-6983	112	31	processes	process	NOUN
easat-6983	112	32	are	be	AUX
easat-6983	112	33	effective	effective	ADJ
easat-6983	112	34	and	and	CCONJ
easat-6983	112	35	efficient	efficient	ADJ
easat-6983	112	36	[	[	X
easat-6983	112	37	63	63	NUM
easat-6983	112	38	]	]	PUNCT
easat-6983	112	39	.	.	PUNCT
easat-6983	113	1	the	the	DET
easat-6983	113	2	effectiveness	effectiveness	NOUN
easat-6983	113	3	of	of	ADP
easat-6983	113	4	internal	internal	ADJ
easat-6983	113	5	audit	audit	NOUN
easat-6983	113	6	is	be	AUX
easat-6983	113	7	crucial	crucial	ADJ
easat-6983	113	8	to	to	ADP
easat-6983	113	9	reducing	reduce	VERB
easat-6983	113	10	potential	potential	ADJ
easat-6983	113	11	agency	agency	NOUN
easat-6983	113	12	conflicts	conflict	NOUN
easat-6983	113	13	between	between	ADP
easat-6983	113	14	principal	principal	NOUN
easat-6983	113	15	and	and	CCONJ
easat-6983	113	16	agent	agent	NOUN
easat-6983	113	17	[	[	X
easat-6983	113	18	64	64	NUM
easat-6983	113	19	]	]	PUNCT
easat-6983	113	20	.	.	PUNCT
easat-6983	114	1	as	as	SCONJ
easat-6983	114	2	the	the	DET
easat-6983	114	3	internal	internal	ADJ
easat-6983	114	4	audit	audit	NOUN
easat-6983	114	5	function	function	NOUN
easat-6983	114	6	progresses	progress	VERB
easat-6983	114	7	,	,	PUNCT
easat-6983	114	8	it	it	PRON
easat-6983	114	9	assures	assure	VERB
easat-6983	114	10	the	the	DET
easat-6983	114	11	principal	principal	NOUN
easat-6983	114	12	that	that	PRON
easat-6983	114	13	the	the	DET
easat-6983	114	14	company	company	NOUN
easat-6983	114	15	’s	’s	PART
easat-6983	114	16	internal	internal	ADJ
easat-6983	114	17	control	control	NOUN
easat-6983	114	18	system	system	NOUN
easat-6983	114	19	is	be	AUX
easat-6983	114	20	functioning	function	VERB
easat-6983	114	21	properly	properly	ADV
easat-6983	114	22	and	and	CCONJ
easat-6983	114	23	that	that	SCONJ
easat-6983	114	24	the	the	DET
easat-6983	114	25	decisions	decision	NOUN
easat-6983	114	26	made	make	VERB
easat-6983	114	27	by	by	ADP
easat-6983	114	28	management	management	NOUN
easat-6983	114	29	align	align	VERB
easat-6983	114	30	with	with	ADP
easat-6983	114	31	the	the	DET
easat-6983	114	32	company	company	NOUN
easat-6983	114	33	’s	’s	PART
easat-6983	114	34	long	long	ADJ
easat-6983	114	35	-	-	PUNCT
easat-6983	114	36	term	term	NOUN
easat-6983	114	37	goals	goal	NOUN
easat-6983	114	38	.	.	PUNCT
easat-6983	115	1	beyond	beyond	ADP
easat-6983	115	2	financial	financial	ADJ
easat-6983	115	3	oversight	oversight	NOUN
easat-6983	115	4	,	,	PUNCT
easat-6983	115	5	internal	internal	ADJ
easat-6983	115	6	audit	audit	NOUN
easat-6983	115	7	has	have	AUX
easat-6983	115	8	expanded	expand	VERB
easat-6983	115	9	to	to	PART
easat-6983	115	10	include	include	VERB
easat-6983	115	11	esg	esg	PROPN
easat-6983	115	12	factors	factor	NOUN
easat-6983	115	13	due	due	ADJ
easat-6983	115	14	to	to	ADP
easat-6983	115	15	increasing	increase	VERB
easat-6983	115	16	sustainability	sustainability	NOUN
easat-6983	115	17	concerns	concern	NOUN
easat-6983	115	18	[	[	X
easat-6983	115	19	65	65	NUM
easat-6983	115	20	]	]	PUNCT
easat-6983	115	21	.	.	PUNCT
easat-6983	116	1	it	it	PRON
easat-6983	116	2	supports	support	VERB
easat-6983	116	3	governance	governance	NOUN
easat-6983	116	4	by	by	ADP
easat-6983	116	5	promoting	promote	VERB
easat-6983	116	6	accountability	accountability	NOUN
easat-6983	116	7	and	and	CCONJ
easat-6983	116	8	transparency	transparency	NOUN
easat-6983	116	9	in	in	ADP
easat-6983	116	10	esg	esg	PROPN
easat-6983	116	11	disclosures	disclosure	NOUN
easat-6983	116	12	,	,	PUNCT
easat-6983	116	13	helping	help	VERB
easat-6983	116	14	to	to	PART
easat-6983	116	15	prevent	prevent	VERB
easat-6983	116	16	greenwashing	greenwashe	VERB
easat-6983	116	17	[	[	X
easat-6983	116	18	66	66	NUM
easat-6983	116	19	]	]	PUNCT
easat-6983	116	20	.	.	PUNCT
easat-6983	117	1	internal	internal	ADJ
easat-6983	117	2	audit	audit	NOUN
easat-6983	117	3	helps	help	VERB
easat-6983	117	4	align	align	VERB
easat-6983	117	5	esg	esg	NOUN
easat-6983	117	6	disclosures	disclosure	NOUN
easat-6983	117	7	with	with	ADP
easat-6983	117	8	regulations	regulation	NOUN
easat-6983	117	9	and	and	CCONJ
easat-6983	117	10	stakeholder	stakeholder	NOUN
easat-6983	117	11	expectations	expectation	NOUN
easat-6983	117	12	,	,	PUNCT
easat-6983	117	13	boosting	boost	VERB
easat-6983	117	14	financial	financial	ADJ
easat-6983	117	15	performance	performance	NOUN
easat-6983	117	16	[	[	X
easat-6983	117	17	29	29	NUM
easat-6983	117	18	]	]	PUNCT
easat-6983	117	19	.	.	PUNCT
easat-6983	118	1	regulators	regulator	NOUN
easat-6983	118	2	689	689	NUM
easat-6983	118	3	edelweiss	edelweiss	PROPN
easat-6983	118	4	applied	apply	VERB
easat-6983	118	5	science	science	NOUN
easat-6983	118	6	and	and	CCONJ
easat-6983	118	7	technology	technology	NOUN
easat-6983	118	8	issn	issn	PROPN
easat-6983	118	9	:	:	PUNCT
easat-6983	118	10	2576	2576	NUM
easat-6983	118	11	-	-	SYM
easat-6983	118	12	8484	8484	NUM
easat-6983	118	13	vol	vol	NOUN
easat-6983	118	14	.	.	PROPN
easat-6983	119	1	9	9	NUM
easat-6983	119	2	,	,	PUNCT
easat-6983	119	3	no	no	INTJ
easat-6983	119	4	.	.	NOUN
easat-6983	119	5	5	5	NUM
easat-6983	119	6	:	:	PUNCT
easat-6983	119	7	685	685	NUM
easat-6983	119	8	-	-	SYM
easat-6983	119	9	702	702	NUM
easat-6983	119	10	,	,	PUNCT
easat-6983	119	11	2025	2025	NUM
easat-6983	119	12	doi	doi	NOUN
easat-6983	119	13	:	:	PUNCT
easat-6983	119	14	10.55214/25768484.v9i5.6983	10.55214/25768484.v9i5.6983	PROPN
easat-6983	119	15	©	©	PROPN
easat-6983	119	16	2025	2025	NUM
easat-6983	119	17	by	by	ADP
easat-6983	119	18	the	the	DET
easat-6983	119	19	authors	author	NOUN
easat-6983	119	20	;	;	PUNCT
easat-6983	119	21	licensee	licensee	PROPN
easat-6983	119	22	learning	learning	NOUN
easat-6983	119	23	gate	gate	NOUN
easat-6983	119	24	emphasize	emphasize	VERB
easat-6983	119	25	their	their	PRON
easat-6983	119	26	role	role	NOUN
easat-6983	119	27	in	in	ADP
easat-6983	119	28	ensuring	ensure	VERB
easat-6983	119	29	esg	esg	PROPN
easat-6983	119	30	reporting	reporting	NOUN
easat-6983	119	31	accuracy	accuracy	NOUN
easat-6983	119	32	,	,	PUNCT
easat-6983	119	33	compliance	compliance	NOUN
easat-6983	119	34	,	,	PUNCT
easat-6983	119	35	and	and	CCONJ
easat-6983	119	36	investor	investor	NOUN
easat-6983	119	37	trust	trust	NOUN
easat-6983	119	38	[	[	X
easat-6983	119	39	65	65	NUM
easat-6983	119	40	]	]	PUNCT
easat-6983	119	41	.	.	PUNCT
easat-6983	120	1	highquality	highquality	NOUN
easat-6983	120	2	internal	internal	ADJ
easat-6983	120	3	auditing	auditing	NOUN
easat-6983	120	4	strengthens	strengthen	VERB
easat-6983	120	5	corporate	corporate	ADJ
easat-6983	120	6	governance	governance	NOUN
easat-6983	120	7	,	,	PUNCT
easat-6983	120	8	reduces	reduce	VERB
easat-6983	120	9	agency	agency	NOUN
easat-6983	120	10	costs	cost	NOUN
easat-6983	120	11	,	,	PUNCT
easat-6983	120	12	and	and	CCONJ
easat-6983	120	13	enhances	enhance	VERB
easat-6983	120	14	financial	financial	ADJ
easat-6983	120	15	performance	performance	NOUN
easat-6983	120	16	by	by	ADP
easat-6983	120	17	providing	provide	VERB
easat-6983	120	18	valuable	valuable	ADJ
easat-6983	120	19	insights	insight	NOUN
easat-6983	120	20	to	to	ADP
easat-6983	120	21	boards	board	NOUN
easat-6983	120	22	and	and	CCONJ
easat-6983	120	23	audit	audit	NOUN
easat-6983	120	24	committees	committee	NOUN
easat-6983	120	25	[	[	X
easat-6983	120	26	67	67	NUM
easat-6983	120	27	,	,	PUNCT
easat-6983	120	28	68	68	NUM
easat-6983	120	29	]	]	PUNCT
easat-6983	120	30	.	.	PUNCT
easat-6983	121	1	experienced	experience	VERB
easat-6983	121	2	internal	internal	ADJ
easat-6983	121	3	auditors	auditor	NOUN
easat-6983	121	4	with	with	ADP
easat-6983	121	5	independence	independence	NOUN
easat-6983	121	6	and	and	CCONJ
easat-6983	121	7	access	access	NOUN
easat-6983	121	8	contribute	contribute	VERB
easat-6983	121	9	to	to	ADP
easat-6983	121	10	better	well	ADJ
easat-6983	121	11	oversight	oversight	NOUN
easat-6983	121	12	and	and	CCONJ
easat-6983	121	13	decisionmaking	decisionmake	VERB
easat-6983	121	14	[	[	X
easat-6983	121	15	69	69	NUM
easat-6983	121	16	]	]	PUNCT
easat-6983	121	17	.	.	PUNCT
easat-6983	122	1	h	h	NOUN
easat-6983	122	2	6	6	NUM
easat-6983	122	3	:	:	PUNCT
easat-6983	122	4	internal	internal	ADJ
easat-6983	122	5	audit	audit	NOUN
easat-6983	122	6	quality	quality	NOUN
easat-6983	122	7	moderates	moderate	VERB
easat-6983	122	8	the	the	DET
easat-6983	122	9	effect	effect	NOUN
easat-6983	122	10	between	between	ADP
easat-6983	122	11	esg	esg	PROPN
easat-6983	122	12	disclosure	disclosure	NOUN
easat-6983	122	13	and	and	CCONJ
easat-6983	122	14	financial	financial	ADJ
easat-6983	122	15	performance	performance	NOUN
easat-6983	122	16	h	h	NOUN
easat-6983	122	17	7	7	NUM
easat-6983	122	18	:	:	PUNCT
easat-6983	122	19	internal	internal	ADJ
easat-6983	122	20	audit	audit	NOUN
easat-6983	122	21	quality	quality	NOUN
easat-6983	122	22	moderates	moderate	VERB
easat-6983	122	23	the	the	DET
easat-6983	122	24	effect	effect	NOUN
easat-6983	122	25	between	between	ADP
easat-6983	122	26	greenwashing	greenwashing	NOUN
easat-6983	122	27	and	and	CCONJ
easat-6983	122	28	financial	financial	ADJ
easat-6983	122	29	performance	performance	NOUN
easat-6983	122	30	h	h	NOUN
easat-6983	122	31	8	8	NUM
easat-6983	122	32	:	:	PUNCT
easat-6983	122	33	internal	internal	ADJ
easat-6983	122	34	audit	audit	NOUN
easat-6983	122	35	quality	quality	NOUN
easat-6983	122	36	moderates	moderate	VERB
easat-6983	122	37	the	the	DET
easat-6983	122	38	effect	effect	NOUN
easat-6983	122	39	between	between	ADP
easat-6983	122	40	board	board	NOUN
easat-6983	122	41	size	size	NOUN
easat-6983	122	42	and	and	CCONJ
easat-6983	122	43	financial	financial	ADJ
easat-6983	122	44	performance	performance	NOUN
easat-6983	122	45	h	h	NOUN
easat-6983	122	46	9	9	NUM
easat-6983	122	47	:	:	PUNCT
easat-6983	122	48	internal	internal	ADJ
easat-6983	122	49	audit	audit	NOUN
easat-6983	122	50	quality	quality	NOUN
easat-6983	122	51	moderates	moderate	VERB
easat-6983	122	52	the	the	DET
easat-6983	122	53	effect	effect	NOUN
easat-6983	122	54	between	between	ADP
easat-6983	122	55	board	board	NOUN
easat-6983	122	56	independence	independence	NOUN
easat-6983	122	57	and	and	CCONJ
easat-6983	122	58	financial	financial	ADJ
easat-6983	122	59	performance	performance	NOUN
easat-6983	122	60	h	h	NOUN
easat-6983	122	61	10	10	NUM
easat-6983	122	62	:	:	PUNCT
easat-6983	122	63	internal	internal	ADJ
easat-6983	122	64	audit	audit	NOUN
easat-6983	122	65	quality	quality	NOUN
easat-6983	122	66	moderates	moderate	VERB
easat-6983	122	67	the	the	DET
easat-6983	122	68	effect	effect	NOUN
easat-6983	122	69	between	between	ADP
easat-6983	122	70	board	board	NOUN
easat-6983	122	71	diversity	diversity	NOUN
easat-6983	122	72	and	and	CCONJ
easat-6983	122	73	financial	financial	ADJ
easat-6983	122	74	performance	performance	NOUN
easat-6983	122	75	figure	figure	NOUN
easat-6983	122	76	1	1	NUM
easat-6983	122	77	.	.	PUNCT
easat-6983	122	78	research	research	NOUN
easat-6983	122	79	model	model	NOUN
easat-6983	122	80	.	.	PUNCT
easat-6983	123	1	3	3	X
easat-6983	123	2	.	.	X
easat-6983	123	3	methodology	methodology	NOUN
easat-6983	123	4	3.1	3.1	NUM
easat-6983	123	5	.	.	PUNCT
easat-6983	124	1	data	datum	NOUN
easat-6983	124	2	and	and	CCONJ
easat-6983	124	3	sample	sample	NOUN
easat-6983	124	4	this	this	DET
easat-6983	124	5	study	study	NOUN
easat-6983	124	6	analyzes	analyze	VERB
easat-6983	124	7	non	non	ADJ
easat-6983	124	8	-	-	ADJ
easat-6983	124	9	financial	financial	ADJ
easat-6983	124	10	firms	firm	NOUN
easat-6983	124	11	listed	list	VERB
easat-6983	124	12	on	on	ADP
easat-6983	124	13	the	the	DET
easat-6983	124	14	indonesian	indonesian	ADJ
easat-6983	124	15	stock	stock	PROPN
easat-6983	124	16	exchange	exchange	PROPN
easat-6983	124	17	(	(	PUNCT
easat-6983	124	18	idx	idx	PROPN
easat-6983	124	19	)	)	PUNCT
easat-6983	124	20	from	from	ADP
easat-6983	124	21	2019	2019	NUM
easat-6983	124	22	to	to	ADP
easat-6983	124	23	2023	2023	NUM
easat-6983	124	24	that	that	PRON
easat-6983	124	25	published	publish	VERB
easat-6983	124	26	sustainability	sustainability	NOUN
easat-6983	124	27	reports	report	NOUN
easat-6983	124	28	.	.	PUNCT
easat-6983	125	1	non	non	ADJ
easat-6983	125	2	-	-	ADJ
easat-6983	125	3	financial	financial	ADJ
easat-6983	125	4	firms	firm	NOUN
easat-6983	125	5	are	be	AUX
easat-6983	125	6	selected	select	VERB
easat-6983	125	7	due	due	ADP
easat-6983	125	8	to	to	ADP
easat-6983	125	9	their	their	PRON
easat-6983	125	10	significant	significant	ADJ
easat-6983	125	11	esg	esg	NOUN
easat-6983	125	12	disclosure	disclosure	NOUN
easat-6983	125	13	(	(	PUNCT
easat-6983	125	14	esg	esg	PROPN
easat-6983	125	15	)	)	PUNCT
easat-6983	125	16	board	board	NOUN
easat-6983	125	17	diversity	diversity	NOUN
easat-6983	125	18	(	(	PUNCT
easat-6983	125	19	bdv	bdv	PROPN
easat-6983	125	20	)	)	PUNCT
easat-6983	125	21	greenwashing	greenwashing	NOUN
easat-6983	125	22	(	(	PUNCT
easat-6983	125	23	gwi	gwi	PROPN
easat-6983	125	24	)	)	PUNCT
easat-6983	125	25	board	board	NOUN
easat-6983	125	26	size	size	NOUN
easat-6983	125	27	(	(	PUNCT
easat-6983	125	28	bsz	bsz	NOUN
easat-6983	125	29	)	)	PUNCT
easat-6983	125	30	board	board	NOUN
easat-6983	125	31	independence	independence	NOUN
easat-6983	125	32	(	(	PUNCT
easat-6983	125	33	bid	bid	NOUN
easat-6983	125	34	)	)	PUNCT
easat-6983	125	35	financial	financial	ADJ
easat-6983	125	36	performance	performance	NOUN
easat-6983	125	37	(	(	PUNCT
easat-6983	125	38	fps	fps	PROPN
easat-6983	125	39	)	)	PUNCT
easat-6983	125	40	internal	internal	ADJ
easat-6983	125	41	control	control	NOUN
easat-6983	125	42	:	:	PUNCT
easat-6983	125	43	•	•	ADP
easat-6983	125	44	firm	firm	ADJ
easat-6983	125	45	size	size	NOUN
easat-6983	125	46	•	•	NOUN
easat-6983	125	47	leverage	leverage	NOUN
easat-6983	125	48	internal	internal	ADJ
easat-6983	125	49	audit	audit	NOUN
easat-6983	125	50	quality	quality	NOUN
easat-6983	125	51	(	(	PUNCT
easat-6983	125	52	iaq	iaq	NOUN
easat-6983	125	53	)	)	PUNCT
easat-6983	125	54	h1	h1	PROPN
easat-6983	125	55	h2	h2	PROPN
easat-6983	125	56	h3	h3	PROPN
easat-6983	125	57	h4	h4	PROPN
easat-6983	125	58	h5	h5	PROPN
easat-6983	125	59	h6	h6	PROPN
easat-6983	125	60	h7	h7	PROPN
easat-6983	125	61	h8	h8	PROPN
easat-6983	125	62	h9	h9	PROPN
easat-6983	125	63	h10	h10	PROPN
easat-6983	125	64	690	690	NUM
easat-6983	125	65	edelweiss	edelweiss	PROPN
easat-6983	125	66	applied	apply	VERB
easat-6983	125	67	science	science	NOUN
easat-6983	125	68	and	and	CCONJ
easat-6983	125	69	technology	technology	NOUN
easat-6983	125	70	issn	issn	PROPN
easat-6983	125	71	:	:	PUNCT
easat-6983	125	72	2576	2576	NUM
easat-6983	125	73	-	-	SYM
easat-6983	125	74	8484	8484	NUM
easat-6983	125	75	vol	vol	NOUN
easat-6983	125	76	.	.	PROPN
easat-6983	126	1	9	9	NUM
easat-6983	126	2	,	,	PUNCT
easat-6983	126	3	no	no	INTJ
easat-6983	126	4	.	.	NOUN
easat-6983	126	5	5	5	NUM
easat-6983	126	6	:	:	PUNCT
easat-6983	126	7	685	685	NUM
easat-6983	126	8	-	-	SYM
easat-6983	126	9	702	702	NUM
easat-6983	126	10	,	,	PUNCT
easat-6983	126	11	2025	2025	NUM
easat-6983	126	12	doi	doi	NOUN
easat-6983	126	13	:	:	PUNCT
easat-6983	126	14	10.55214/25768484.v9i5.6983	10.55214/25768484.v9i5.6983	PROPN
easat-6983	126	15	©	©	PROPN
easat-6983	126	16	2025	2025	NUM
easat-6983	126	17	by	by	ADP
easat-6983	126	18	the	the	DET
easat-6983	126	19	authors	author	NOUN
easat-6983	126	20	;	;	PUNCT
easat-6983	126	21	licensee	licensee	PROPN
easat-6983	126	22	learning	learning	NOUN
easat-6983	126	23	gate	gate	NOUN
easat-6983	126	24	role	role	NOUN
easat-6983	126	25	in	in	ADP
easat-6983	126	26	environmental	environmental	ADJ
easat-6983	126	27	impact	impact	NOUN
easat-6983	126	28	and	and	CCONJ
easat-6983	126	29	green	green	ADJ
easat-6983	126	30	innovation	innovation	NOUN
easat-6983	126	31	.	.	PUNCT
easat-6983	127	1	the	the	DET
easat-6983	127	2	sample	sample	NOUN
easat-6983	127	3	was	be	AUX
easat-6983	127	4	chosen	choose	VERB
easat-6983	127	5	using	use	VERB
easat-6983	127	6	non	non	ADJ
easat-6983	127	7	-	-	ADJ
easat-6983	127	8	probability	probability	ADJ
easat-6983	127	9	purposive	purposive	ADJ
easat-6983	127	10	sampling	sampling	NOUN
easat-6983	127	11	,	,	PUNCT
easat-6983	127	12	with	with	ADP
easat-6983	127	13	criteria	criterion	NOUN
easat-6983	127	14	including	include	VERB
easat-6983	127	15	non	non	ADJ
easat-6983	127	16	-	-	ADJ
easat-6983	127	17	financial	financial	ADJ
easat-6983	127	18	companies	company	NOUN
easat-6983	127	19	listed	list	VERB
easat-6983	127	20	on	on	ADP
easat-6983	127	21	the	the	DET
easat-6983	127	22	idx	idx	NOUN
easat-6983	127	23	during	during	ADP
easat-6983	127	24	2019	2019	NUM
easat-6983	127	25	–	–	PUNCT
easat-6983	127	26	2023	2023	NUM
easat-6983	127	27	,	,	PUNCT
easat-6983	127	28	which	which	PRON
easat-6983	127	29	disclosed	disclose	VERB
easat-6983	127	30	sustainability	sustainability	NOUN
easat-6983	127	31	reports	report	NOUN
easat-6983	127	32	,	,	PUNCT
easat-6983	127	33	were	be	AUX
easat-6983	127	34	publicly	publicly	ADV
easat-6983	127	35	listed	list	VERB
easat-6983	127	36	since	since	SCONJ
easat-6983	127	37	2018	2018	NUM
easat-6983	127	38	,	,	PUNCT
easat-6983	127	39	and	and	CCONJ
easat-6983	127	40	provided	provide	VERB
easat-6983	127	41	financial	financial	ADJ
easat-6983	127	42	statements	statement	NOUN
easat-6983	127	43	for	for	ADP
easat-6983	127	44	2019–2023	2019–2023	NUM
easat-6983	127	45	with	with	ADP
easat-6983	127	46	unqualified	unqualified	ADJ
easat-6983	127	47	audit	audit	NOUN
easat-6983	127	48	opinions	opinion	NOUN
easat-6983	127	49	.	.	PUNCT
easat-6983	128	1	this	this	DET
easat-6983	128	2	study	study	NOUN
easat-6983	128	3	employed	employ	VERB
easat-6983	128	4	the	the	DET
easat-6983	128	5	partial	partial	ADJ
easat-6983	128	6	least	least	ADJ
easat-6983	128	7	squares	square	NOUN
easat-6983	128	8	-	-	PUNCT
easat-6983	128	9	structural	structural	ADJ
easat-6983	128	10	equation	equation	NOUN
easat-6983	128	11	modeling	modeling	NOUN
easat-6983	128	12	(	(	PUNCT
easat-6983	128	13	pls	pls	INTJ
easat-6983	128	14	-	-	PUNCT
easat-6983	128	15	sem	sem	NOUN
easat-6983	128	16	)	)	PUNCT
easat-6983	128	17	method	method	NOUN
easat-6983	128	18	for	for	ADP
easat-6983	128	19	data	data	NOUN
easat-6983	128	20	analysis	analysis	NOUN
easat-6983	128	21	(	(	PUNCT
easat-6983	128	22	smart	smart	ADJ
easat-6983	128	23	pls	pls	INTJ
easat-6983	128	24	version	version	NOUN
easat-6983	128	25	4	4	NUM
easat-6983	128	26	software	software	NOUN
easat-6983	128	27	)	)	PUNCT
easat-6983	128	28	.	.	PUNCT
easat-6983	129	1	pls	pls	PROPN
easat-6983	129	2	-	-	PUNCT
easat-6983	129	3	sem	sem	PROPN
easat-6983	129	4	was	be	AUX
easat-6983	129	5	chosen	choose	VERB
easat-6983	129	6	because	because	SCONJ
easat-6983	129	7	the	the	DET
easat-6983	129	8	esg	esg	PROPN
easat-6983	129	9	variables	variable	NOUN
easat-6983	129	10	are	be	AUX
easat-6983	129	11	measured	measure	VERB
easat-6983	129	12	using	use	VERB
easat-6983	129	13	three	three	NUM
easat-6983	129	14	formative	formative	ADJ
easat-6983	129	15	indicators	indicator	NOUN
easat-6983	129	16	[	[	X
easat-6983	129	17	70	70	NUM
easat-6983	129	18	]	]	PUNCT
easat-6983	129	19	.	.	PUNCT
easat-6983	130	1	pls	pls	PROPN
easat-6983	130	2	-	-	PUNCT
easat-6983	130	3	sem	sem	PROPN
easat-6983	130	4	makes	make	VERB
easat-6983	130	5	no	no	DET
easat-6983	130	6	distributional	distributional	ADJ
easat-6983	130	7	assumptions	assumption	NOUN
easat-6983	130	8	(	(	PUNCT
easat-6983	130	9	i.e.	i.e.	X
easat-6983	130	10	,	,	PUNCT
easat-6983	130	11	it	it	PRON
easat-6983	130	12	is	be	AUX
easat-6983	130	13	nonparametric	nonparametric	NOUN
easat-6983	130	14	)	)	PUNCT
easat-6983	130	15	,	,	PUNCT
easat-6983	130	16	and	and	CCONJ
easat-6983	130	17	can	can	AUX
easat-6983	130	18	easily	easily	ADV
easat-6983	130	19	handle	handle	VERB
easat-6983	130	20	reflective	reflective	ADJ
easat-6983	130	21	and	and	CCONJ
easat-6983	130	22	formative	formative	ADJ
easat-6983	130	23	measurement	measurement	NOUN
easat-6983	130	24	models	model	NOUN
easat-6983	130	25	,	,	PUNCT
easat-6983	130	26	as	as	ADV
easat-6983	130	27	well	well	ADV
easat-6983	130	28	as	as	ADP
easat-6983	130	29	single	single	ADJ
easat-6983	130	30	-	-	PUNCT
easat-6983	130	31	item	item	NOUN
easat-6983	130	32	constructs	construct	NOUN
easat-6983	130	33	,	,	PUNCT
easat-6983	130	34	with	with	ADP
easat-6983	130	35	no	no	DET
easat-6983	130	36	identification	identification	NOUN
easat-6983	130	37	problems	problem	NOUN
easat-6983	130	38	.	.	PUNCT
easat-6983	131	1	table	table	NOUN
easat-6983	131	2	1	1	NUM
easat-6983	131	3	.	.	PUNCT
easat-6983	131	4	research	research	NOUN
easat-6983	131	5	sample	sample	NOUN
easat-6983	131	6	.	.	PUNCT
easat-6983	132	1	information	information	NOUN
easat-6983	132	2	total	total	VERB
easat-6983	132	3	all	all	DET
easat-6983	132	4	sector	sector	NOUN
easat-6983	132	5	companies	company	NOUN
easat-6983	132	6	listed	list	VERB
easat-6983	132	7	in	in	ADP
easat-6983	132	8	idx	idx	NOUN
easat-6983	132	9	between	between	ADP
easat-6983	132	10	2019	2019	NUM
easat-6983	132	11	-	-	SYM
easat-6983	132	12	2023	2023	NUM
easat-6983	132	13	.	.	PUNCT
easat-6983	133	1	951	951	NUM
easat-6983	133	2	non	non	ADJ
easat-6983	133	3	-	-	ADJ
easat-6983	133	4	financial	financial	ADJ
easat-6983	133	5	companies	company	NOUN
easat-6983	133	6	that	that	PRON
easat-6983	133	7	did	do	AUX
easat-6983	133	8	not	not	PART
easat-6983	133	9	disclose	disclose	VERB
easat-6983	133	10	sustainability	sustainability	NOUN
easat-6983	133	11	reports	report	NOUN
easat-6983	133	12	from	from	ADP
easat-6983	133	13	2019	2019	NUM
easat-6983	133	14	-	-	SYM
easat-6983	133	15	2023	2023	NUM
easat-6983	133	16	and	and	CCONJ
easat-6983	133	17	a	a	DET
easat-6983	133	18	disclaimer	disclaimer	ADJ
easat-6983	133	19	audit	audit	NOUN
easat-6983	133	20	opinion	opinion	NOUN
easat-6983	133	21	(	(	PUNCT
easat-6983	133	22	896	896	NUM
easat-6983	133	23	)	)	PUNCT
easat-6983	133	24	non	non	ADJ
easat-6983	133	25	-	-	ADJ
easat-6983	133	26	financial	financial	ADJ
easat-6983	133	27	companies	company	NOUN
easat-6983	133	28	that	that	PRON
easat-6983	133	29	disclosed	disclose	VERB
easat-6983	133	30	sustainability	sustainability	NOUN
easat-6983	133	31	reports	report	VERB
easat-6983	133	32	2019	2019	NUM
easat-6983	133	33	-	-	SYM
easat-6983	133	34	2023	2023	NUM
easat-6983	133	35	and	and	CCONJ
easat-6983	133	36	an	an	DET
easat-6983	133	37	unqualified	unqualified	ADJ
easat-6983	133	38	audit	audit	NOUN
easat-6983	133	39	opinion	opinion	NOUN
easat-6983	133	40	55	55	NUM
easat-6983	133	41	sample	sample	NOUN
easat-6983	133	42	total	total	NOUN
easat-6983	133	43	(	(	PUNCT
easat-6983	133	44	55	55	NUM
easat-6983	133	45	x	x	SYM
easat-6983	133	46	5	5	NUM
easat-6983	133	47	)	)	PUNCT
easat-6983	133	48	275	275	NUM
easat-6983	133	49	3.2	3.2	NUM
easat-6983	133	50	.	.	PUNCT
easat-6983	134	1	variables	variable	NOUN
easat-6983	134	2	we	we	PRON
easat-6983	134	3	measure	measure	VERB
easat-6983	134	4	financial	financial	ADJ
easat-6983	134	5	performance	performance	NOUN
easat-6983	134	6	as	as	ADP
easat-6983	134	7	our	our	PRON
easat-6983	134	8	dependent	dependent	ADJ
easat-6983	134	9	variable	variable	NOUN
easat-6983	134	10	using	use	VERB
easat-6983	134	11	the	the	DET
easat-6983	134	12	tobin	tobin	NOUN
easat-6983	134	13	’s	’s	PART
easat-6983	134	14	q	q	NOUN
easat-6983	134	15	ratio	ratio	NOUN
easat-6983	134	16	,	,	PUNCT
easat-6983	134	17	which	which	PRON
easat-6983	134	18	is	be	AUX
easat-6983	134	19	widely	widely	ADV
easat-6983	134	20	used	use	VERB
easat-6983	134	21	in	in	ADP
easat-6983	134	22	management	management	NOUN
easat-6983	134	23	and	and	CCONJ
easat-6983	134	24	financial	financial	ADJ
easat-6983	134	25	research	research	NOUN
easat-6983	134	26	to	to	PART
easat-6983	134	27	evaluate	evaluate	VERB
easat-6983	134	28	corporate	corporate	ADJ
easat-6983	134	29	market	market	NOUN
easat-6983	134	30	responses	response	NOUN
easat-6983	134	31	and	and	CCONJ
easat-6983	134	32	reflect	reflect	VERB
easat-6983	134	33	business	business	NOUN
easat-6983	134	34	growth	growth	NOUN
easat-6983	134	35	opportunities	opportunity	NOUN
easat-6983	134	36	for	for	ADP
easat-6983	134	37	the	the	DET
easat-6983	134	38	long	long	ADJ
easat-6983	134	39	term	term	NOUN
easat-6983	135	1	[	[	X
easat-6983	135	2	71	71	NUM
easat-6983	135	3	,	,	PUNCT
easat-6983	135	4	72	72	NUM
easat-6983	135	5	]	]	PUNCT
easat-6983	135	6	tobin	tobin	PROPN
easat-6983	135	7	's	's	PART
easat-6983	135	8	q	q	NOUN
easat-6983	135	9	is	be	AUX
easat-6983	135	10	the	the	DET
easat-6983	135	11	ratio	ratio	NOUN
easat-6983	135	12	of	of	ADP
easat-6983	135	13	market	market	NOUN
easat-6983	135	14	capitalization	capitalization	NOUN
easat-6983	135	15	plus	plus	CCONJ
easat-6983	135	16	liabilities	liability	NOUN
easat-6983	135	17	to	to	PART
easat-6983	135	18	total	total	ADJ
easat-6983	135	19	assets	asset	NOUN
easat-6983	135	20	.	.	PUNCT
easat-6983	136	1	independent	independent	ADJ
easat-6983	136	2	variables	variable	NOUN
easat-6983	136	3	such	such	ADJ
easat-6983	136	4	as	as	ADP
easat-6983	136	5	esg	esg	PROPN
easat-6983	136	6	disclosure	disclosure	NOUN
easat-6983	136	7	,	,	PUNCT
easat-6983	136	8	measured	measure	VERB
easat-6983	136	9	using	use	VERB
easat-6983	136	10	an	an	DET
easat-6983	136	11	unweighted	unweighted	ADJ
easat-6983	136	12	disclosure	disclosure	NOUN
easat-6983	136	13	index	index	NOUN
easat-6983	136	14	(	(	PUNCT
easat-6983	136	15	esg	esg	PROPN
easat-6983	136	16	disclosure	disclosure	PROPN
easat-6983	136	17	index	index	PROPN
easat-6983	136	18	)	)	PUNCT
easat-6983	136	19	as	as	SCONJ
easat-6983	136	20	adopted	adopt	VERB
easat-6983	136	21	by	by	ADP
easat-6983	136	22	sharma	sharma	NOUN
easat-6983	136	23	,	,	PUNCT
easat-6983	136	24	et	et	PROPN
easat-6983	136	25	al	al	PROPN
easat-6983	136	26	.	.	PUNCT
easat-6983	137	1	[	[	X
easat-6983	137	2	73	73	NUM
easat-6983	137	3	]	]	PUNCT
easat-6983	137	4	where	where	SCONJ
easat-6983	137	5	each	each	DET
easat-6983	137	6	item	item	NOUN
easat-6983	137	7	is	be	AUX
easat-6983	137	8	scored	score	VERB
easat-6983	137	9	1	1	NUM
easat-6983	137	10	if	if	SCONJ
easat-6983	137	11	it	it	PRON
easat-6983	137	12	is	be	AUX
easat-6983	137	13	disclosed	disclose	VERB
easat-6983	137	14	in	in	ADP
easat-6983	137	15	the	the	DET
easat-6983	137	16	annual	annual	ADJ
easat-6983	137	17	report	report	NOUN
easat-6983	137	18	,	,	PUNCT
easat-6983	137	19	and	and	CCONJ
easat-6983	137	20	0	0	NUM
easat-6983	137	21	if	if	SCONJ
easat-6983	137	22	it	it	PRON
easat-6983	137	23	is	be	AUX
easat-6983	137	24	not	not	PART
easat-6983	137	25	.	.	PUNCT
easat-6983	138	1	the	the	DET
easat-6983	138	2	number	number	NOUN
easat-6983	138	3	of	of	ADP
easat-6983	138	4	disclosure	disclosure	NOUN
easat-6983	138	5	items	item	NOUN
easat-6983	138	6	for	for	ADP
easat-6983	138	7	each	each	DET
easat-6983	138	8	esg	esg	NOUN
easat-6983	138	9	pillar	pillar	NOUN
easat-6983	138	10	is	be	AUX
easat-6983	138	11	as	as	SCONJ
easat-6983	138	12	follows	follow	VERB
easat-6983	138	13	:	:	PUNCT
easat-6983	138	14	environmental	environmental	ADJ
easat-6983	138	15	(	(	PUNCT
easat-6983	138	16	59	59	NUM
easat-6983	138	17	items	item	NOUN
easat-6983	138	18	)	)	PUNCT
easat-6983	138	19	,	,	PUNCT
easat-6983	138	20	social	social	ADJ
easat-6983	138	21	(	(	PUNCT
easat-6983	138	22	54	54	NUM
easat-6983	138	23	items	item	NOUN
easat-6983	138	24	)	)	PUNCT
easat-6983	138	25	,	,	PUNCT
easat-6983	138	26	and	and	CCONJ
easat-6983	138	27	governance	governance	NOUN
easat-6983	138	28	(	(	PUNCT
easat-6983	138	29	27	27	NUM
easat-6983	138	30	items	item	NOUN
easat-6983	138	31	)	)	PUNCT
easat-6983	138	32	.	.	PUNCT
easat-6983	139	1	each	each	DET
easat-6983	139	2	pillar	pillar	NOUN
easat-6983	139	3	's	's	PART
easat-6983	139	4	score	score	NOUN
easat-6983	139	5	is	be	AUX
easat-6983	139	6	calculated	calculate	VERB
easat-6983	139	7	as	as	ADP
easat-6983	139	8	the	the	DET
easat-6983	139	9	percentage	percentage	NOUN
easat-6983	139	10	of	of	ADP
easat-6983	139	11	disclosed	disclose	VERB
easat-6983	139	12	items	item	NOUN
easat-6983	139	13	out	out	ADP
easat-6983	139	14	of	of	ADP
easat-6983	139	15	the	the	DET
easat-6983	139	16	total	total	ADJ
easat-6983	139	17	possible	possible	ADJ
easat-6983	139	18	items	item	NOUN
easat-6983	139	19	within	within	ADP
easat-6983	139	20	the	the	DET
easat-6983	139	21	pillar	pillar	NOUN
easat-6983	139	22	.	.	PUNCT
easat-6983	140	1	greenwashing	greenwashing	NOUN
easat-6983	140	2	is	be	AUX
easat-6983	140	3	evaluated	evaluate	VERB
easat-6983	140	4	by	by	ADP
easat-6983	140	5	comparing	compare	VERB
easat-6983	140	6	the	the	DET
easat-6983	140	7	green	green	ADJ
easat-6983	140	8	practice	practice	NOUN
easat-6983	140	9	index	index	NOUN
easat-6983	140	10	(	(	PUNCT
easat-6983	140	11	gpi	gpi	PROPN
easat-6983	140	12	)	)	PUNCT
easat-6983	140	13	and	and	CCONJ
easat-6983	140	14	green	green	ADJ
easat-6983	140	15	communication	communication	NOUN
easat-6983	140	16	index	index	NOUN
easat-6983	140	17	(	(	PUNCT
easat-6983	140	18	gci	gci	PROPN
easat-6983	140	19	)	)	PUNCT
easat-6983	140	20	,	,	PUNCT
easat-6983	140	21	which	which	PRON
easat-6983	140	22	reflect	reflect	VERB
easat-6983	140	23	the	the	DET
easat-6983	140	24	average	average	ADJ
easat-6983	140	25	disclosure	disclosure	NOUN
easat-6983	140	26	of	of	ADP
easat-6983	140	27	annual	annual	ADJ
easat-6983	140	28	green	green	ADJ
easat-6983	140	29	practices	practice	NOUN
easat-6983	140	30	and	and	CCONJ
easat-6983	140	31	green	green	ADJ
easat-6983	140	32	communication	communication	NOUN
easat-6983	140	33	activities	activity	NOUN
easat-6983	140	34	,	,	PUNCT
easat-6983	140	35	respectively	respectively	ADV
easat-6983	140	36	.	.	PUNCT
easat-6983	141	1	the	the	DET
easat-6983	141	2	extent	extent	NOUN
easat-6983	141	3	of	of	ADP
easat-6983	141	4	greenwashing	greenwashing	NOUN
easat-6983	141	5	(	(	PUNCT
easat-6983	141	6	gwi	gwi	PROPN
easat-6983	141	7	)	)	PUNCT
easat-6983	141	8	is	be	AUX
easat-6983	141	9	determined	determine	VERB
easat-6983	141	10	by	by	ADP
easat-6983	141	11	the	the	DET
easat-6983	141	12	difference	difference	NOUN
easat-6983	141	13	between	between	ADP
easat-6983	141	14	gci	gci	PROPN
easat-6983	141	15	and	and	CCONJ
easat-6983	141	16	gpi	gpi	PROPN
easat-6983	141	17	.	.	PUNCT
easat-6983	142	1	both	both	DET
easat-6983	142	2	indices	index	NOUN
easat-6983	142	3	are	be	AUX
easat-6983	142	4	standardized	standardize	VERB
easat-6983	142	5	by	by	ADP
easat-6983	142	6	subtracting	subtract	VERB
easat-6983	142	7	the	the	DET
easat-6983	142	8	sample	sample	NOUN
easat-6983	142	9	mean	mean	VERB
easat-6983	142	10	and	and	CCONJ
easat-6983	142	11	dividing	dividing	NOUN
easat-6983	142	12	by	by	ADP
easat-6983	142	13	the	the	DET
easat-6983	142	14	sample	sample	NOUN
easat-6983	142	15	standard	standard	ADJ
easat-6983	142	16	deviation	deviation	NOUN
easat-6983	142	17	[	[	X
easat-6983	142	18	4	4	NUM
easat-6983	142	19	,	,	PUNCT
easat-6983	142	20	29	29	NUM
easat-6983	142	21	,	,	PUNCT
easat-6983	142	22	74	74	NUM
easat-6983	142	23	]	]	PUNCT
easat-6983	142	24	.	.	PUNCT
easat-6983	143	1	the	the	DET
easat-6983	143	2	formula	formula	NOUN
easat-6983	143	3	for	for	ADP
easat-6983	143	4	calculating	calculate	VERB
easat-6983	143	5	gwi	gwi	NOUN
easat-6983	143	6	is	be	AUX
easat-6983	143	7	as	as	SCONJ
easat-6983	143	8	follows	follow	VERB
easat-6983	143	9	:	:	PUNCT
easat-6983	143	10	equation	equation	NOUN
easat-6983	143	11	1	1	NUM
easat-6983	143	12	𝐺𝑊𝐼𝑖𝑡	𝐺𝑊𝐼𝑖𝑡	PROPN
easat-6983	143	13	=	=	SYM
easat-6983	143	14	(	(	PUNCT
easat-6983	143	15	𝐺𝐶𝐼𝑖𝑡	𝐺𝐶𝐼𝑖𝑡	NOUN
easat-6983	143	16	−	−	NOUN
easat-6983	143	17	𝐺𝐶𝐼̅̅	𝐺𝐶𝐼̅̅	PROPN
easat-6983	143	18	̅̅	̅̅	NOUN
easat-6983	143	19	̅	̅	NOUN
easat-6983	143	20	)	)	PUNCT
easat-6983	143	21	𝜎𝐺𝐶𝐼	𝜎𝐺𝐶𝐼	NOUN
easat-6983	143	22	−	−	NOUN
easat-6983	143	23	(	(	PUNCT
easat-6983	143	24	𝐺𝑃𝐼𝑖𝑡	𝐺𝑃𝐼𝑖𝑡	PROPN
easat-6983	143	25	−	−	NOUN
easat-6983	144	1	𝐺𝑃𝐼̅̅	𝐺𝑃𝐼̅̅	PROPN
easat-6983	144	2	̅̅	̅̅	NOUN
easat-6983	144	3	̅	̅	NOUN
easat-6983	144	4	)	)	PUNCT
easat-6983	144	5	𝜎𝐺𝑃𝐼	𝜎𝐺𝑃𝐼	NUM
easat-6983	144	6	equation	equation	NOUN
easat-6983	144	7	1	1	NUM
easat-6983	144	8	.	.	PUNCT
easat-6983	144	9	gwi	gwi	PROPN
easat-6983	144	10	index	index	PROPN
easat-6983	144	11	gciit	gciit	PROPN
easat-6983	144	12	and	and	CCONJ
easat-6983	144	13	gpiit	gpiit	NOUN
easat-6983	144	14	represent	represent	VERB
easat-6983	144	15	the	the	DET
easat-6983	144	16	gci	gci	PROPN
easat-6983	144	17	and	and	CCONJ
easat-6983	144	18	gpi	gpi	PROPN
easat-6983	144	19	of	of	ADP
easat-6983	144	20	firm	firm	PROPN
easat-6983	144	21	i	i	PROPN
easat-6983	144	22	in	in	ADP
easat-6983	144	23	year	year	NOUN
easat-6983	144	24	t	t	PROPN
easat-6983	144	25	,	,	PUNCT
easat-6983	144	26	while	while	SCONJ
easat-6983	144	27	gci	gci	PROPN
easat-6983	144	28	and	and	CCONJ
easat-6983	144	29	gpi	gpi	PROPN
easat-6983	144	30	are	be	AUX
easat-6983	144	31	the	the	DET
easat-6983	144	32	sample	sample	NOUN
easat-6983	144	33	mean	mean	NOUN
easat-6983	144	34	values	value	NOUN
easat-6983	144	35	,	,	PUNCT
easat-6983	144	36	and	and	CCONJ
easat-6983	144	37	σgci	σgci	NOUN
easat-6983	144	38	and	and	CCONJ
easat-6983	144	39	σgpi	σgpi	NOUN
easat-6983	144	40	are	be	AUX
easat-6983	144	41	the	the	DET
easat-6983	144	42	standard	standard	ADJ
easat-6983	144	43	deviation	deviation	NOUN
easat-6983	144	44	values	value	NOUN
easat-6983	144	45	of	of	ADP
easat-6983	144	46	gci	gci	PROPN
easat-6983	144	47	and	and	CCONJ
easat-6983	144	48	gpi	gpi	PROPN
easat-6983	144	49	.	.	PUNCT
easat-6983	145	1	furthermore	furthermore	ADV
easat-6983	145	2	,	,	PUNCT
easat-6983	145	3	based	base	VERB
easat-6983	145	4	on	on	ADP
easat-6983	145	5	the	the	DET
easat-6983	145	6	existing	exist	VERB
easat-6983	145	7	literature	literature	NOUN
easat-6983	145	8	,	,	PUNCT
easat-6983	145	9	we	we	PRON
easat-6983	145	10	measure	measure	VERB
easat-6983	145	11	corporate	corporate	ADJ
easat-6983	145	12	governance	governance	NOUN
easat-6983	145	13	mechanisms	mechanism	NOUN
easat-6983	145	14	as	as	SCONJ
easat-6983	145	15	follows	follow	VERB
easat-6983	145	16	:	:	PUNCT
easat-6983	145	17	(	(	PUNCT
easat-6983	145	18	i	i	NOUN
easat-6983	145	19	)	)	PUNCT
easat-6983	145	20	board	board	NOUN
easat-6983	145	21	size	size	NOUN
easat-6983	145	22	(	(	PUNCT
easat-6983	145	23	bsz	bsz	NOUN
easat-6983	145	24	)	)	PUNCT
easat-6983	145	25	is	be	AUX
easat-6983	145	26	measured	measure	VERB
easat-6983	145	27	by	by	ADP
easat-6983	145	28	the	the	DET
easat-6983	145	29	total	total	ADJ
easat-6983	145	30	number	number	NOUN
easat-6983	145	31	of	of	ADP
easat-6983	145	32	the	the	DET
easat-6983	145	33	board	board	NOUN
easat-6983	145	34	,	,	PUNCT
easat-6983	145	35	(	(	PUNCT
easat-6983	145	36	ii	ii	NOUN
easat-6983	145	37	)	)	PUNCT
easat-6983	145	38	board	board	NOUN
easat-6983	145	39	independence	independence	NOUN
easat-6983	145	40	(	(	PUNCT
easat-6983	145	41	bid	bid	NOUN
easat-6983	145	42	)	)	PUNCT
easat-6983	145	43	is	be	AUX
easat-6983	145	44	measured	measure	VERB
easat-6983	145	45	using	use	VERB
easat-6983	145	46	the	the	DET
easat-6983	145	47	percentage	percentage	NOUN
easat-6983	145	48	of	of	ADP
easat-6983	145	49	the	the	DET
easat-6983	145	50	independent	independent	ADJ
easat-6983	145	51	directors	director	NOUN
easat-6983	145	52	on	on	ADP
easat-6983	145	53	the	the	DET
easat-6983	145	54	board	board	NOUN
easat-6983	145	55	,	,	PUNCT
easat-6983	145	56	and	and	CCONJ
easat-6983	145	57	(	(	PUNCT
easat-6983	145	58	iii	iii	X
easat-6983	145	59	)	)	PUNCT
easat-6983	145	60	board	board	NOUN
easat-6983	145	61	diversity	diversity	NOUN
easat-6983	145	62	(	(	PUNCT
easat-6983	145	63	bdv	bdv	PROPN
easat-6983	145	64	)	)	PUNCT
easat-6983	145	65	using	use	VERB
easat-6983	145	66	blau	blau	PROPN
easat-6983	145	67	index	index	NOUN
easat-6983	145	68	[	[	X
easat-6983	145	69	59	59	NUM
easat-6983	145	70	]	]	PUNCT
easat-6983	145	71	.	.	PUNCT
easat-6983	146	1	we	we	PRON
easat-6983	146	2	measure	measure	VERB
easat-6983	146	3	the	the	DET
easat-6983	146	4	board	board	NOUN
easat-6983	146	5	diversity	diversity	NOUN
easat-6983	146	6	attributes	attribute	VERB
easat-6983	146	7	using	use	VERB
easat-6983	146	8	the	the	DET
easat-6983	146	9	blau	blau	PROPN
easat-6983	146	10	index	index	NOUN
easat-6983	146	11	.	.	PUNCT
easat-6983	147	1	the	the	DET
easat-6983	147	2	formula	formula	NOUN
easat-6983	147	3	of	of	ADP
easat-6983	147	4	which	which	PRON
easat-6983	147	5	is	be	AUX
easat-6983	147	6	:	:	PUNCT
easat-6983	147	7	𝐻	𝐻	PROPN
easat-6983	147	8	=	=	SYM
easat-6983	147	9	1	1	NUM
easat-6983	147	10	−	−	PROPN
easat-6983	147	11	∑𝑖	∑𝑖	PROPN
easat-6983	147	12	𝑝2	𝑝2	PROPN
easat-6983	147	13	equation	equation	NOUN
easat-6983	147	14	2	2	NUM
easat-6983	147	15	.	.	PUNCT
easat-6983	147	16	blau	blau	PROPN
easat-6983	147	17	index	index	NOUN
easat-6983	147	18	691	691	NUM
easat-6983	147	19	edelweiss	edelweiss	PROPN
easat-6983	147	20	applied	apply	VERB
easat-6983	147	21	science	science	NOUN
easat-6983	147	22	and	and	CCONJ
easat-6983	147	23	technology	technology	NOUN
easat-6983	147	24	issn	issn	PROPN
easat-6983	147	25	:	:	PUNCT
easat-6983	147	26	2576	2576	NUM
easat-6983	147	27	-	-	SYM
easat-6983	147	28	8484	8484	NUM
easat-6983	147	29	vol	vol	NOUN
easat-6983	147	30	.	.	PROPN
easat-6983	148	1	9	9	NUM
easat-6983	148	2	,	,	PUNCT
easat-6983	148	3	no	no	INTJ
easat-6983	148	4	.	.	NOUN
easat-6983	148	5	5	5	NUM
easat-6983	148	6	:	:	PUNCT
easat-6983	148	7	685	685	NUM
easat-6983	148	8	-	-	SYM
easat-6983	148	9	702	702	NUM
easat-6983	148	10	,	,	PUNCT
easat-6983	148	11	2025	2025	NUM
easat-6983	148	12	doi	doi	NOUN
easat-6983	148	13	:	:	PUNCT
easat-6983	148	14	10.55214/25768484.v9i5.6983	10.55214/25768484.v9i5.6983	PROPN
easat-6983	148	15	©	©	PROPN
easat-6983	148	16	2025	2025	NUM
easat-6983	148	17	by	by	ADP
easat-6983	148	18	the	the	DET
easat-6983	148	19	authors	author	NOUN
easat-6983	148	20	;	;	PUNCT
easat-6983	148	21	licensee	licensee	PROPN
easat-6983	148	22	learning	learn	VERB
easat-6983	148	23	gate	gate	NOUN
easat-6983	148	24	following	follow	VERB
easat-6983	148	25	hsu	hsu	PROPN
easat-6983	148	26	,	,	PUNCT
easat-6983	148	27	et	et	PROPN
easat-6983	148	28	al	al	PROPN
easat-6983	148	29	.	.	PUNCT
easat-6983	149	1	[	[	X
easat-6983	149	2	60	60	NUM
easat-6983	149	3	]	]	PUNCT
easat-6983	149	4	the	the	DET
easat-6983	149	5	blau	blau	PROPN
easat-6983	149	6	index	index	NOUN
easat-6983	149	7	results	result	VERB
easat-6983	149	8	for	for	ADP
easat-6983	149	9	each	each	DET
easat-6983	149	10	attribute	attribute	NOUN
easat-6983	149	11	are	be	AUX
easat-6983	149	12	then	then	ADV
easat-6983	149	13	divided	divide	VERB
easat-6983	149	14	into	into	ADP
easat-6983	149	15	four	four	NUM
easat-6983	149	16	quartiles	quartile	NOUN
easat-6983	149	17	(	(	PUNCT
easat-6983	149	18	lowest	low	ADJ
easat-6983	149	19	25	25	NUM
easat-6983	149	20	%	%	NOUN
easat-6983	149	21	:	:	PUNCT
easat-6983	149	22	0	0	NUM
easat-6983	149	23	;	;	PUNCT
easat-6983	149	24	lower	lower	ADV
easat-6983	149	25	-	-	PUNCT
easat-6983	149	26	middle	middle	ADJ
easat-6983	149	27	25	25	NUM
easat-6983	149	28	%	%	NOUN
easat-6983	149	29	:	:	PUNCT
easat-6983	149	30	1	1	NUM
easat-6983	149	31	;	;	PUNCT
easat-6983	149	32	upper	upper	ADJ
easat-6983	149	33	-	-	PUNCT
easat-6983	149	34	middle	middle	ADJ
easat-6983	149	35	25	25	NUM
easat-6983	149	36	%	%	NOUN
easat-6983	149	37	:	:	PUNCT
easat-6983	149	38	2	2	NUM
easat-6983	149	39	;	;	PUNCT
easat-6983	149	40	highest	high	ADJ
easat-6983	149	41	25	25	NUM
easat-6983	149	42	%	%	NOUN
easat-6983	149	43	:	:	PUNCT
easat-6983	149	44	3	3	NUM
easat-6983	149	45	)	)	PUNCT
easat-6983	149	46	.	.	PUNCT
easat-6983	150	1	these	these	DET
easat-6983	150	2	quartile	quartile	ADJ
easat-6983	150	3	scores	score	NOUN
easat-6983	150	4	convert	convert	VERB
easat-6983	150	5	each	each	DET
easat-6983	150	6	individual	individual	ADJ
easat-6983	150	7	variable	variable	NOUN
easat-6983	150	8	into	into	ADP
easat-6983	150	9	a	a	DET
easat-6983	150	10	categorical	categorical	ADJ
easat-6983	150	11	variable	variable	NOUN
easat-6983	150	12	,	,	PUNCT
easat-6983	150	13	which	which	PRON
easat-6983	150	14	are	be	AUX
easat-6983	150	15	then	then	ADV
easat-6983	150	16	summed	sum	VERB
easat-6983	150	17	to	to	PART
easat-6983	150	18	create	create	VERB
easat-6983	150	19	a	a	DET
easat-6983	150	20	comprehensive	comprehensive	ADJ
easat-6983	150	21	index	index	NOUN
easat-6983	150	22	of	of	ADP
easat-6983	150	23	board	board	NOUN
easat-6983	150	24	diversity	diversity	NOUN
easat-6983	150	25	.	.	PUNCT
easat-6983	151	1	we	we	PRON
easat-6983	151	2	estimate	estimate	VERB
easat-6983	151	3	internal	internal	ADJ
easat-6983	151	4	audit	audit	NOUN
easat-6983	151	5	quality	quality	NOUN
easat-6983	151	6	by	by	ADP
easat-6983	151	7	the	the	DET
easat-6983	151	8	world	world	NOUN
easat-6983	151	9	bank	bank	NOUN
easat-6983	151	10	indicators	indicator	NOUN
easat-6983	151	11	[	[	X
easat-6983	151	12	29	29	NUM
easat-6983	151	13	]	]	PUNCT
easat-6983	151	14	.	.	PUNCT
easat-6983	152	1	we	we	PRON
easat-6983	152	2	used	use	VERB
easat-6983	152	3	six	six	NUM
easat-6983	152	4	items	item	NOUN
easat-6983	152	5	to	to	PART
easat-6983	152	6	assess	assess	VERB
easat-6983	152	7	internal	internal	ADJ
easat-6983	152	8	audit	audit	NOUN
easat-6983	152	9	key	key	ADJ
easat-6983	152	10	performance	performance	NOUN
easat-6983	152	11	indicators	indicator	NOUN
easat-6983	152	12	(	(	PUNCT
easat-6983	152	13	iakpis	iakpis	NOUN
easat-6983	152	14	)	)	PUNCT
easat-6983	152	15	of	of	ADP
easat-6983	152	16	sampled	sample	VERB
easat-6983	152	17	firms	firm	NOUN
easat-6983	152	18	and	and	CCONJ
easat-6983	152	19	ranked	rank	VERB
easat-6983	152	20	them	they	PRON
easat-6983	152	21	based	base	VERB
easat-6983	152	22	on	on	ADP
easat-6983	152	23	the	the	DET
easat-6983	152	24	availability	availability	NOUN
easat-6983	152	25	of	of	ADP
easat-6983	152	26	relevant	relevant	ADJ
easat-6983	152	27	internal	internal	ADJ
easat-6983	152	28	audit	audit	NOUN
easat-6983	152	29	functions	function	NOUN
easat-6983	152	30	within	within	ADP
easat-6983	152	31	the	the	DET
easat-6983	152	32	firm	firm	NOUN
easat-6983	152	33	(	(	PUNCT
easat-6983	152	34	score	score	NOUN
easat-6983	152	35	‘	'	PUNCT
easat-6983	152	36	0	0	NUM
easat-6983	152	37	’	'	PUNCT
easat-6983	152	38	represents	represent	VERB
easat-6983	152	39	no	no	DET
easat-6983	152	40	implementation	implementation	NOUN
easat-6983	152	41	of	of	ADP
easat-6983	152	42	iakpis	iakpis	NOUN
easat-6983	152	43	while	while	SCONJ
easat-6983	152	44	‘	'	PUNCT
easat-6983	152	45	6	6	NUM
easat-6983	152	46	’	'	PUNCT
easat-6983	152	47	indicates	indicate	VERB
easat-6983	152	48	that	that	SCONJ
easat-6983	152	49	relevant	relevant	ADJ
easat-6983	152	50	are	be	AUX
easat-6983	152	51	implemented	implement	VERB
easat-6983	152	52	)	)	PUNCT
easat-6983	152	53	.	.	PUNCT
easat-6983	153	1	iakpis	iakpis	NOUN
easat-6983	153	2	comprise	comprise	VERB
easat-6983	153	3	external	external	ADJ
easat-6983	153	4	indicators	indicator	NOUN
easat-6983	153	5	,	,	PUNCT
easat-6983	153	6	planning	planning	NOUN
easat-6983	153	7	,	,	PUNCT
easat-6983	153	8	budgeting	budgeting	NOUN
easat-6983	153	9	,	,	PUNCT
easat-6983	153	10	staffing	staffing	NOUN
easat-6983	153	11	,	,	PUNCT
easat-6983	153	12	impact	impact	NOUN
easat-6983	153	13	,	,	PUNCT
easat-6983	153	14	and	and	CCONJ
easat-6983	153	15	the	the	DET
easat-6983	153	16	quality	quality	NOUN
easat-6983	153	17	of	of	ADP
easat-6983	153	18	internal	internal	ADJ
easat-6983	153	19	audit	audit	NOUN
easat-6983	153	20	.	.	PUNCT
easat-6983	154	1	recognizing	recognize	VERB
easat-6983	154	2	company	company	NOUN
easat-6983	154	3	characteristics	characteristic	NOUN
easat-6983	154	4	can	can	AUX
easat-6983	154	5	influence	influence	VERB
easat-6983	154	6	both	both	CCONJ
easat-6983	154	7	a	a	DET
easat-6983	154	8	firm	firm	NOUN
easat-6983	154	9	's	's	PART
easat-6983	154	10	financial	financial	ADJ
easat-6983	154	11	market	market	NOUN
easat-6983	154	12	performance	performance	NOUN
easat-6983	154	13	.	.	PUNCT
easat-6983	155	1	in	in	ADP
easat-6983	155	2	this	this	DET
easat-6983	155	3	context	context	NOUN
easat-6983	155	4	,	,	PUNCT
easat-6983	155	5	two	two	NUM
easat-6983	155	6	control	control	NOUN
easat-6983	155	7	variables	variable	NOUN
easat-6983	155	8	are	be	AUX
easat-6983	155	9	considered	consider	VERB
easat-6983	155	10	:	:	PUNCT
easat-6983	155	11	firm	firm	ADJ
easat-6983	155	12	size	size	NOUN
easat-6983	155	13	and	and	CCONJ
easat-6983	155	14	leverage	leverage	NOUN
easat-6983	155	15	.	.	PUNCT
easat-6983	156	1	firm	firm	ADJ
easat-6983	156	2	size	size	NOUN
easat-6983	156	3	is	be	AUX
easat-6983	156	4	measured	measure	VERB
easat-6983	156	5	by	by	ADP
easat-6983	156	6	the	the	DET
easat-6983	156	7	logarithm	logarithm	NOUN
easat-6983	156	8	of	of	ADP
easat-6983	156	9	total	total	ADJ
easat-6983	156	10	assets	asset	NOUN
easat-6983	156	11	,	,	PUNCT
easat-6983	156	12	and	and	CCONJ
easat-6983	156	13	leverage	leverage	NOUN
easat-6983	156	14	is	be	AUX
easat-6983	156	15	measured	measure	VERB
easat-6983	156	16	by	by	ADP
easat-6983	156	17	total	total	ADJ
easat-6983	156	18	liabilities	liability	NOUN
easat-6983	156	19	divided	divide	VERB
easat-6983	156	20	by	by	ADP
easat-6983	156	21	total	total	ADJ
easat-6983	156	22	assets	asset	NOUN
easat-6983	157	1	[	[	X
easat-6983	157	2	75	75	NUM
easat-6983	157	3	]	]	PUNCT
easat-6983	157	4	.	.	PUNCT
easat-6983	158	1	table	table	NOUN
easat-6983	158	2	2	2	NUM
easat-6983	158	3	.	.	PUNCT
easat-6983	158	4	measurement	measurement	NOUN
easat-6983	158	5	of	of	ADP
easat-6983	158	6	variables	variable	NOUN
easat-6983	158	7	.	.	PUNCT
easat-6983	159	1	variable	variable	ADJ
easat-6983	159	2	type	type	NOUN
easat-6983	159	3	variable	variable	ADJ
easat-6983	159	4	name	name	NOUN
easat-6983	159	5	measured	measure	VERB
easat-6983	159	6	sources	source	NOUN
easat-6983	159	7	dependent	dependent	ADJ
easat-6983	159	8	variable	variable	ADJ
easat-6983	159	9	financial	financial	ADJ
easat-6983	159	10	performance	performance	NOUN
easat-6983	159	11	the	the	DET
easat-6983	159	12	ratio	ratio	NOUN
easat-6983	159	13	of	of	ADP
easat-6983	159	14	market	market	NOUN
easat-6983	159	15	capitalization	capitalization	NOUN
easat-6983	159	16	plus	plus	CCONJ
easat-6983	159	17	liabilities	liability	NOUN
easat-6983	159	18	to	to	PART
easat-6983	159	19	total	total	VERB
easat-6983	159	20	assets	asset	NOUN
easat-6983	159	21	(	(	PUNCT
easat-6983	159	22	tobin	tobin	PROPN
easat-6983	159	23	’s	’s	PART
easat-6983	159	24	q	q	NOUN
easat-6983	159	25	)	)	PUNCT
easat-6983	159	26	.	.	PUNCT
easat-6983	160	1	bhandari	bhandari	PROPN
easat-6983	160	2	,	,	PUNCT
easat-6983	160	3	et	et	PROPN
easat-6983	160	4	al	al	PROPN
easat-6983	160	5	.	.	PUNCT
easat-6983	161	1	[	[	X
easat-6983	161	2	71	71	NUM
easat-6983	161	3	]	]	PUNCT
easat-6983	161	4	and	and	CCONJ
easat-6983	161	5	nirino	nirino	PROPN
easat-6983	161	6	,	,	PUNCT
easat-6983	161	7	et	et	PROPN
easat-6983	161	8	al	al	PROPN
easat-6983	161	9	.	.	PUNCT
easat-6983	162	1	[	[	X
easat-6983	162	2	72	72	NUM
easat-6983	162	3	]	]	X
easat-6983	162	4	independent	independent	ADJ
easat-6983	162	5	variable	variable	ADJ
easat-6983	162	6	esg	esg	PROPN
easat-6983	162	7	disclosure	disclosure	NOUN
easat-6983	162	8	each	each	DET
easat-6983	162	9	pillar	pillar	NOUN
easat-6983	162	10	's	's	PART
easat-6983	162	11	score	score	NOUN
easat-6983	162	12	is	be	AUX
easat-6983	162	13	calculated	calculate	VERB
easat-6983	162	14	as	as	ADP
easat-6983	162	15	the	the	DET
easat-6983	162	16	percentage	percentage	NOUN
easat-6983	162	17	of	of	ADP
easat-6983	162	18	disclosed	disclose	VERB
easat-6983	162	19	items	item	NOUN
easat-6983	162	20	out	out	ADP
easat-6983	162	21	of	of	ADP
easat-6983	162	22	the	the	DET
easat-6983	162	23	total	total	ADJ
easat-6983	162	24	possible	possible	ADJ
easat-6983	162	25	items	item	NOUN
easat-6983	162	26	within	within	ADP
easat-6983	162	27	the	the	DET
easat-6983	162	28	pillar	pillar	NOUN
easat-6983	162	29	.	.	PUNCT
easat-6983	163	1	sharma	sharma	PROPN
easat-6983	163	2	,	,	PUNCT
easat-6983	163	3	et	et	PROPN
easat-6983	163	4	al	al	PROPN
easat-6983	163	5	.	.	PUNCT
easat-6983	164	1	[	[	X
easat-6983	164	2	73	73	NUM
easat-6983	164	3	]	]	PUNCT
easat-6983	164	4	greenwashing	greenwashe	VERB
easat-6983	164	5	green	green	ADJ
easat-6983	164	6	communication	communication	NOUN
easat-6983	164	7	and	and	CCONJ
easat-6983	164	8	green	green	ADJ
easat-6983	164	9	practice	practice	NOUN
easat-6983	164	10	index	index	NOUN
easat-6983	164	11	li	li	PROPN
easat-6983	164	12	,	,	PUNCT
easat-6983	164	13	et	et	PROPN
easat-6983	164	14	al	al	PROPN
easat-6983	164	15	.	.	PUNCT
easat-6983	165	1	[	[	X
easat-6983	165	2	4	4	NUM
easat-6983	165	3	]	]	PUNCT
easat-6983	165	4	;	;	PUNCT
easat-6983	165	5	purnamasari	purnamasari	PROPN
easat-6983	165	6	and	and	CCONJ
easat-6983	165	7	umiyati	umiyati	PROPN
easat-6983	165	8	[	[	X
easat-6983	165	9	29	29	NUM
easat-6983	165	10	]	]	PUNCT
easat-6983	165	11	and	and	CCONJ
easat-6983	165	12	testa	testa	PROPN
easat-6983	165	13	,	,	PUNCT
easat-6983	165	14	et	et	PROPN
easat-6983	165	15	al	al	PROPN
easat-6983	165	16	.	.	PUNCT
easat-6983	166	1	[	[	X
easat-6983	166	2	74	74	NUM
easat-6983	166	3	]	]	PUNCT
easat-6983	166	4	board	board	NOUN
easat-6983	166	5	size	size	NOUN
easat-6983	166	6	total	total	ADJ
easat-6983	166	7	number	number	NOUN
easat-6983	166	8	of	of	ADP
easat-6983	166	9	the	the	DET
easat-6983	166	10	board	board	NOUN
easat-6983	166	11	jiang	jiang	PROPN
easat-6983	167	1	[	[	X
easat-6983	167	2	24	24	NUM
easat-6983	167	3	]	]	PUNCT
easat-6983	167	4	board	board	NOUN
easat-6983	167	5	independence	independence	NOUN
easat-6983	167	6	the	the	DET
easat-6983	167	7	percentage	percentage	NOUN
easat-6983	167	8	of	of	ADP
easat-6983	167	9	independent	independent	ADJ
easat-6983	167	10	directors	director	NOUN
easat-6983	167	11	on	on	ADP
easat-6983	167	12	the	the	DET
easat-6983	167	13	board	board	NOUN
easat-6983	167	14	jiang	jiang	PROPN
easat-6983	168	1	[	[	X
easat-6983	168	2	24	24	NUM
easat-6983	168	3	]	]	PUNCT
easat-6983	168	4	board	board	NOUN
easat-6983	168	5	diversity	diversity	NOUN
easat-6983	168	6	blau	blau	NOUN
easat-6983	168	7	index	index	NOUN
easat-6983	169	1	[	[	X
easat-6983	169	2	59	59	NUM
easat-6983	169	3	]	]	X
easat-6983	169	4	moderating	moderate	VERB
easat-6983	169	5	variable	variable	ADJ
easat-6983	169	6	internal	internal	ADJ
easat-6983	169	7	audit	audit	NOUN
easat-6983	169	8	quality	quality	NOUN
easat-6983	169	9	the	the	DET
easat-6983	169	10	6	6	NUM
easat-6983	169	11	internal	internal	ADJ
easat-6983	169	12	audit	audit	NOUN
easat-6983	169	13	key	key	ADJ
easat-6983	169	14	performance	performance	NOUN
easat-6983	169	15	indicators	indicator	NOUN
easat-6983	169	16	(	(	PUNCT
easat-6983	169	17	iakpis	iakpis	PROPN
easat-6983	169	18	)	)	PUNCT
easat-6983	169	19	by	by	ADP
easat-6983	169	20	the	the	DET
easat-6983	169	21	world	world	PROPN
easat-6983	169	22	bank	bank	PROPN
easat-6983	169	23	purnamasari	purnamasari	PROPN
easat-6983	169	24	and	and	CCONJ
easat-6983	169	25	umiyati	umiyati	PROPN
easat-6983	169	26	[	[	X
easat-6983	169	27	29	29	NUM
easat-6983	169	28	]	]	PUNCT
easat-6983	169	29	control	control	NOUN
easat-6983	169	30	variable	variable	ADJ
easat-6983	169	31	firm	firm	ADJ
easat-6983	169	32	size	size	NOUN
easat-6983	169	33	natural	natural	ADJ
easat-6983	169	34	logarithm	logarithm	NOUN
easat-6983	169	35	of	of	ADP
easat-6983	169	36	total	total	ADJ
easat-6983	169	37	assets	asset	NOUN
easat-6983	169	38	.	.	PUNCT
easat-6983	170	1	shatnawi	shatnawi	PROPN
easat-6983	170	2	,	,	PUNCT
easat-6983	170	3	et	et	PROPN
easat-6983	170	4	al	al	PROPN
easat-6983	170	5	.	.	PUNCT
easat-6983	171	1	[	[	X
easat-6983	171	2	75	75	NUM
easat-6983	171	3	]	]	PUNCT
easat-6983	171	4	leverage	leverage	NOUN
easat-6983	171	5	total	total	ADJ
easat-6983	171	6	liabilities	liability	NOUN
easat-6983	171	7	divided	divide	VERB
easat-6983	171	8	by	by	ADP
easat-6983	171	9	total	total	ADJ
easat-6983	171	10	assets	asset	NOUN
easat-6983	171	11	.	.	PUNCT
easat-6983	172	1	shatnawi	shatnawi	PROPN
easat-6983	172	2	,	,	PUNCT
easat-6983	172	3	et	et	PROPN
easat-6983	172	4	al	al	PROPN
easat-6983	172	5	.	.	PUNCT
easat-6983	173	1	[	[	X
easat-6983	173	2	75	75	NUM
easat-6983	173	3	]	]	SYM
easat-6983	173	4	4	4	NUM
easat-6983	173	5	.	.	NOUN
easat-6983	173	6	results	result	NOUN
easat-6983	173	7	and	and	CCONJ
easat-6983	173	8	discussions	discussion	NOUN
easat-6983	173	9	4.1	4.1	NUM
easat-6983	173	10	.	.	PUNCT
easat-6983	174	1	descriptive	descriptive	ADJ
easat-6983	174	2	statistics	statistic	NOUN
easat-6983	174	3	the	the	DET
easat-6983	174	4	descriptive	descriptive	ADJ
easat-6983	174	5	statistics	statistic	NOUN
easat-6983	174	6	of	of	ADP
easat-6983	174	7	each	each	DET
easat-6983	174	8	variable	variable	NOUN
easat-6983	174	9	,	,	PUNCT
easat-6983	174	10	including	include	VERB
easat-6983	174	11	mean	mean	ADJ
easat-6983	174	12	,	,	PUNCT
easat-6983	174	13	median	median	ADJ
easat-6983	174	14	,	,	PUNCT
easat-6983	174	15	minimum	minimum	ADJ
easat-6983	174	16	,	,	PUNCT
easat-6983	174	17	maximum	maximum	ADJ
easat-6983	174	18	,	,	PUNCT
easat-6983	174	19	and	and	CCONJ
easat-6983	174	20	standard	standard	ADJ
easat-6983	174	21	deviation	deviation	NOUN
easat-6983	174	22	,	,	PUNCT
easat-6983	174	23	are	be	AUX
easat-6983	174	24	presented	present	VERB
easat-6983	174	25	in	in	ADP
easat-6983	174	26	table	table	NOUN
easat-6983	174	27	3	3	NUM
easat-6983	174	28	.	.	PUNCT
easat-6983	174	29	as	as	SCONJ
easat-6983	174	30	shown	show	VERB
easat-6983	174	31	in	in	ADP
easat-6983	174	32	the	the	DET
easat-6983	174	33	table	table	NOUN
easat-6983	174	34	,	,	PUNCT
easat-6983	174	35	the	the	DET
easat-6983	174	36	three	three	NUM
easat-6983	174	37	pillars	pillar	NOUN
easat-6983	174	38	of	of	ADP
easat-6983	174	39	esg	esg	PROPN
easat-6983	174	40	disclosure	disclosure	NOUN
easat-6983	174	41	have	have	AUX
easat-6983	174	42	obtained	obtain	VERB
easat-6983	174	43	mean	mean	ADJ
easat-6983	174	44	values	value	NOUN
easat-6983	174	45	of	of	ADP
easat-6983	174	46	80.493	80.493	NUM
easat-6983	174	47	for	for	ADP
easat-6983	174	48	eds	ed	NOUN
easat-6983	174	49	,	,	PUNCT
easat-6983	174	50	79.661	79.661	NUM
easat-6983	174	51	for	for	ADP
easat-6983	174	52	sds	sds	PROPN
easat-6983	174	53	,	,	PUNCT
easat-6983	174	54	and	and	CCONJ
easat-6983	174	55	76.798	76.798	NUM
easat-6983	174	56	for	for	ADP
easat-6983	174	57	gds	gds	PROPN
easat-6983	174	58	.	.	PUNCT
easat-6983	175	1	this	this	PRON
easat-6983	175	2	indicates	indicate	VERB
easat-6983	175	3	that	that	SCONJ
easat-6983	175	4	,	,	PUNCT
easat-6983	175	5	during	during	ADP
easat-6983	175	6	the	the	DET
easat-6983	175	7	research	research	NOUN
easat-6983	175	8	period	period	NOUN
easat-6983	175	9	,	,	PUNCT
easat-6983	175	10	companies	company	NOUN
easat-6983	175	11	demonstrated	demonstrate	VERB
easat-6983	175	12	a	a	DET
easat-6983	175	13	strong	strong	ADJ
easat-6983	175	14	level	level	NOUN
easat-6983	175	15	of	of	ADP
easat-6983	175	16	commitment	commitment	NOUN
easat-6983	175	17	to	to	ADP
easat-6983	175	18	disclosing	disclose	VERB
easat-6983	175	19	esg	esg	NOUN
easat-6983	175	20	practices	practice	NOUN
easat-6983	175	21	.	.	PUNCT
easat-6983	176	1	the	the	DET
easat-6983	176	2	greenwashing	greenwashing	NOUN
easat-6983	176	3	(	(	PUNCT
easat-6983	176	4	gwi	gwi	NOUN
easat-6983	176	5	)	)	PUNCT
easat-6983	176	6	variable	variable	NOUN
easat-6983	176	7	has	have	VERB
easat-6983	176	8	a	a	DET
easat-6983	176	9	mean	mean	ADJ
easat-6983	176	10	value	value	NOUN
easat-6983	176	11	of	of	ADP
easat-6983	176	12	18.027	18.027	NUM
easat-6983	176	13	,	,	PUNCT
easat-6983	176	14	with	with	SCONJ
easat-6983	176	15	a	a	DET
easat-6983	176	16	maximum	maximum	ADJ
easat-6983	176	17	score	score	NOUN
easat-6983	176	18	obtained	obtain	VERB
easat-6983	176	19	is	be	AUX
easat-6983	176	20	51.654	51.654	NUM
easat-6983	176	21	,	,	PUNCT
easat-6983	176	22	which	which	PRON
easat-6983	176	23	indicates	indicate	VERB
easat-6983	176	24	a	a	DET
easat-6983	176	25	high	high	ADJ
easat-6983	176	26	level	level	NOUN
easat-6983	176	27	of	of	ADP
easat-6983	176	28	greenwashing	greenwashing	NOUN
easat-6983	176	29	practices	practice	NOUN
easat-6983	176	30	.	.	PUNCT
easat-6983	177	1	the	the	DET
easat-6983	177	2	average	average	ADJ
easat-6983	177	3	board	board	NOUN
easat-6983	177	4	size	size	NOUN
easat-6983	177	5	(	(	PUNCT
easat-6983	177	6	bsz	bsz	NOUN
easat-6983	177	7	)	)	PUNCT
easat-6983	177	8	is	be	AUX
easat-6983	177	9	5.698	5.698	NUM
easat-6983	177	10	,	,	PUNCT
easat-6983	177	11	with	with	ADP
easat-6983	177	12	the	the	DET
easat-6983	177	13	largest	large	ADJ
easat-6983	177	14	board	board	NOUN
easat-6983	177	15	having	have	VERB
easat-6983	177	16	15	15	NUM
easat-6983	177	17	members	member	NOUN
easat-6983	177	18	.	.	PUNCT
easat-6983	178	1	board	board	NOUN
easat-6983	178	2	independence	independence	NOUN
easat-6983	178	3	(	(	PUNCT
easat-6983	178	4	bid	bid	NOUN
easat-6983	178	5	)	)	PUNCT
easat-6983	178	6	,	,	PUNCT
easat-6983	178	7	measured	measure	VERB
easat-6983	178	8	by	by	ADP
easat-6983	178	9	the	the	DET
easat-6983	178	10	proportion	proportion	NOUN
easat-6983	178	11	of	of	ADP
easat-6983	178	12	independent	independent	ADJ
easat-6983	178	13	directors	director	NOUN
easat-6983	178	14	,	,	PUNCT
easat-6983	178	15	averages	average	NOUN
easat-6983	178	16	0.435	0.435	NUM
easat-6983	178	17	,	,	PUNCT
easat-6983	178	18	indicating	indicate	VERB
easat-6983	178	19	compliance	compliance	NOUN
easat-6983	178	20	with	with	ADP
easat-6983	178	21	governance	governance	NOUN
easat-6983	178	22	codes	code	NOUN
easat-6983	178	23	.	.	PUNCT
easat-6983	179	1	board	board	NOUN
easat-6983	179	2	diversity	diversity	NOUN
easat-6983	179	3	(	(	PUNCT
easat-6983	179	4	bdv	bdv	PROPN
easat-6983	179	5	)	)	PUNCT
easat-6983	179	6	has	have	VERB
easat-6983	179	7	a	a	DET
easat-6983	179	8	mean	mean	NOUN
easat-6983	179	9	of	of	ADP
easat-6983	179	10	4.796	4.796	NUM
easat-6983	179	11	,	,	PUNCT
easat-6983	179	12	with	with	ADP
easat-6983	179	13	scores	score	NOUN
easat-6983	179	14	ranging	range	VERB
easat-6983	179	15	from	from	ADP
easat-6983	179	16	0	0	NUM
easat-6983	179	17	to	to	ADP
easat-6983	179	18	9	9	NUM
easat-6983	179	19	,	,	PUNCT
easat-6983	179	20	where	where	SCONJ
easat-6983	179	21	9	9	NUM
easat-6983	179	22	represents	represent	VERB
easat-6983	179	23	the	the	DET
easat-6983	179	24	highest	high	ADJ
easat-6983	179	25	diversity	diversity	NOUN
easat-6983	179	26	.	.	PUNCT
easat-6983	180	1	692	692	NUM
easat-6983	180	2	edelweiss	edelweiss	PROPN
easat-6983	180	3	applied	apply	VERB
easat-6983	180	4	science	science	NOUN
easat-6983	180	5	and	and	CCONJ
easat-6983	180	6	technology	technology	NOUN
easat-6983	180	7	issn	issn	PROPN
easat-6983	180	8	:	:	PUNCT
easat-6983	180	9	2576	2576	NUM
easat-6983	180	10	-	-	SYM
easat-6983	180	11	8484	8484	NUM
easat-6983	180	12	vol	vol	NOUN
easat-6983	180	13	.	.	PROPN
easat-6983	181	1	9	9	NUM
easat-6983	181	2	,	,	PUNCT
easat-6983	181	3	no	no	INTJ
easat-6983	181	4	.	.	NOUN
easat-6983	181	5	5	5	NUM
easat-6983	181	6	:	:	PUNCT
easat-6983	181	7	685	685	NUM
easat-6983	181	8	-	-	SYM
easat-6983	181	9	702	702	NUM
easat-6983	181	10	,	,	PUNCT
easat-6983	181	11	2025	2025	NUM
easat-6983	181	12	doi	doi	NOUN
easat-6983	181	13	:	:	PUNCT
easat-6983	181	14	10.55214/25768484.v9i5.6983	10.55214/25768484.v9i5.6983	PROPN
easat-6983	181	15	©	©	PROPN
easat-6983	181	16	2025	2025	NUM
easat-6983	181	17	by	by	ADP
easat-6983	181	18	the	the	DET
easat-6983	181	19	authors	author	NOUN
easat-6983	181	20	;	;	PUNCT
easat-6983	181	21	licensee	licensee	PROPN
easat-6983	181	22	learning	learn	VERB
easat-6983	181	23	gate	gate	NOUN
easat-6983	181	24	table	table	NOUN
easat-6983	181	25	3	3	NUM
easat-6983	181	26	.	.	PUNCT
easat-6983	181	27	descriptive	descriptive	ADJ
easat-6983	181	28	statistics	statistic	NOUN
easat-6983	181	29	.	.	PUNCT
easat-6983	182	1	variable	variable	ADJ
easat-6983	182	2	n	n	PRON
easat-6983	182	3	mean	mean	VERB
easat-6983	182	4	median	median	ADJ
easat-6983	182	5	min	min	PROPN
easat-6983	182	6	max	max	PROPN
easat-6983	182	7	std	std	PROPN
easat-6983	182	8	.	.	PUNCT
easat-6983	183	1	deviation	deviation	NOUN
easat-6983	183	2	fps	fps	VERB
easat-6983	183	3	275	275	NUM
easat-6983	183	4	1.640	1.640	NUM
easat-6983	183	5	1.062	1.062	NUM
easat-6983	183	6	0.124	0.124	NUM
easat-6983	183	7	16.264	16.264	NUM
easat-6983	183	8	1.953	1.953	NUM
easat-6983	183	9	eds	ed	NOUN
easat-6983	183	10	275	275	NUM
easat-6983	183	11	80.493	80.493	NUM
easat-6983	183	12	79.661	79.661	NUM
easat-6983	183	13	71.186	71.186	NUM
easat-6983	183	14	89.831	89.831	NUM
easat-6983	183	15	7.042	7.042	NUM
easat-6983	183	16	sds	sds	NOUN
easat-6983	183	17	275	275	NUM
easat-6983	183	18	79.798	79.798	NUM
easat-6983	183	19	77.778	77.778	NUM
easat-6983	183	20	74.074	74.074	NUM
easat-6983	183	21	87.037	87.037	NUM
easat-6983	183	22	4.122	4.122	NUM
easat-6983	183	23	gds	gds	PROPN
easat-6983	183	24	275	275	NUM
easat-6983	184	1	76.606	76.606	NUM
easat-6983	184	2	74.074	74.074	NUM
easat-6983	184	3	74.074	74.074	NUM
easat-6983	184	4	85.185	85.185	NUM
easat-6983	184	5	3.339	3.339	NUM
easat-6983	184	6	gwi	gwi	NOUN
easat-6983	184	7	275	275	NUM
easat-6983	184	8	18.027	18.027	NUM
easat-6983	184	9	14.767	14.767	NUM
easat-6983	184	10	-0.195	-0.195	PUNCT
easat-6983	184	11	51.654	51.654	NUM
easat-6983	184	12	11.888	11.888	NUM
easat-6983	184	13	bsz	bsz	NOUN
easat-6983	184	14	275	275	NUM
easat-6983	184	15	5.698	5.698	NUM
easat-6983	184	16	5.000	5.000	NUM
easat-6983	184	17	3.000	3.000	NUM
easat-6983	184	18	15.000	15.000	NUM
easat-6983	184	19	2.085	2.085	NUM
easat-6983	184	20	bid	bid	NOUN
easat-6983	184	21	275	275	NUM
easat-6983	184	22	0.435	0.435	NUM
easat-6983	184	23	0.429	0.429	NUM
easat-6983	184	24	0.167	0.167	NUM
easat-6983	184	25	0.857	0.857	NUM
easat-6983	184	26	0.112	0.112	NUM
easat-6983	184	27	bdv	bdv	PROPN
easat-6983	184	28	275	275	NUM
easat-6983	184	29	4.796	4.796	NUM
easat-6983	184	30	5.000	5.000	NUM
easat-6983	184	31	0.000	0.000	NUM
easat-6983	184	32	9.000	9.000	NUM
easat-6983	184	33	1.619	1.619	NUM
easat-6983	184	34	iaq	iaq	ADJ
easat-6983	184	35	275	275	NUM
easat-6983	184	36	3.393	3.393	NUM
easat-6983	184	37	4.000	4.000	NUM
easat-6983	184	38	2.000	2.000	NUM
easat-6983	184	39	5.000	5.000	NUM
easat-6983	184	40	1.127	1.127	NUM
easat-6983	184	41	sze	sze	NOUN
easat-6983	184	42	275	275	NUM
easat-6983	184	43	30.437	30.437	NUM
easat-6983	184	44	30.653	30.653	NUM
easat-6983	184	45	24.018	24.018	NUM
easat-6983	184	46	33.731	33.731	NUM
easat-6983	184	47	1.611	1.611	NUM
easat-6983	184	48	lev	lev	NOUN
easat-6983	184	49	275	275	NUM
easat-6983	184	50	0.558	0.558	NUM
easat-6983	184	51	0.486	0.486	NUM
easat-6983	184	52	0.048	0.048	NUM
easat-6983	184	53	5.893	5.893	NUM
easat-6983	184	54	0.550	0.550	NUM
easat-6983	184	55	the	the	DET
easat-6983	184	56	maximum	maximum	ADJ
easat-6983	184	57	score	score	NOUN
easat-6983	184	58	value	value	NOUN
easat-6983	184	59	of	of	ADP
easat-6983	184	60	the	the	DET
easat-6983	184	61	internal	internal	ADJ
easat-6983	184	62	audit	audit	NOUN
easat-6983	184	63	quality	quality	NOUN
easat-6983	184	64	variable	variable	NOUN
easat-6983	184	65	(	(	PUNCT
easat-6983	184	66	iaq	iaq	PROPN
easat-6983	184	67	)	)	PUNCT
easat-6983	184	68	obtained	obtain	VERB
easat-6983	184	69	by	by	ADP
easat-6983	184	70	the	the	DET
easat-6983	184	71	company	company	NOUN
easat-6983	184	72	during	during	ADP
easat-6983	184	73	the	the	DET
easat-6983	184	74	period	period	NOUN
easat-6983	184	75	of	of	ADP
easat-6983	184	76	research	research	NOUN
easat-6983	184	77	was	be	AUX
easat-6983	184	78	5.000	5.000	NUM
easat-6983	184	79	,	,	PUNCT
easat-6983	184	80	with	with	ADP
easat-6983	184	81	the	the	DET
easat-6983	184	82	mean	mean	ADJ
easat-6983	184	83	score	score	NOUN
easat-6983	184	84	of	of	ADP
easat-6983	184	85	3.393	3.393	NUM
easat-6983	184	86	.	.	PUNCT
easat-6983	185	1	regarding	regard	VERB
easat-6983	185	2	the	the	DET
easat-6983	185	3	control	control	NOUN
easat-6983	185	4	variables	variable	NOUN
easat-6983	185	5	,	,	PUNCT
easat-6983	185	6	the	the	DET
easat-6983	185	7	contributed	contribute	VERB
easat-6983	185	8	mean	mean	ADJ
easat-6983	185	9	value	value	NOUN
easat-6983	185	10	of	of	ADP
easat-6983	185	11	30.437	30.437	NUM
easat-6983	185	12	for	for	ADP
easat-6983	185	13	firm	firm	ADJ
easat-6983	185	14	size	size	NOUN
easat-6983	185	15	and	and	CCONJ
easat-6983	185	16	0.558	0.558	NUM
easat-6983	185	17	for	for	ADP
easat-6983	185	18	leverage	leverage	NOUN
easat-6983	185	19	.	.	PUNCT
easat-6983	186	1	the	the	DET
easat-6983	186	2	mean	mean	ADJ
easat-6983	186	3	value	value	NOUN
easat-6983	186	4	of	of	ADP
easat-6983	186	5	the	the	DET
easat-6983	186	6	financial	financial	ADJ
easat-6983	186	7	performance	performance	NOUN
easat-6983	186	8	variable	variable	NOUN
easat-6983	186	9	(	(	PUNCT
easat-6983	186	10	fps	fps	PROPN
easat-6983	186	11	)	)	PUNCT
easat-6983	186	12	was	be	AUX
easat-6983	186	13	1.640	1.640	NUM
easat-6983	186	14	,	,	PUNCT
easat-6983	186	15	indicating	indicate	VERB
easat-6983	186	16	that	that	SCONJ
easat-6983	186	17	the	the	DET
easat-6983	186	18	companies	company	NOUN
easat-6983	186	19	during	during	ADP
easat-6983	186	20	the	the	DET
easat-6983	186	21	research	research	NOUN
easat-6983	186	22	period	period	NOUN
easat-6983	186	23	exhibited	exhibit	VERB
easat-6983	186	24	strong	strong	ADJ
easat-6983	186	25	financial	financial	ADJ
easat-6983	186	26	performance	performance	NOUN
easat-6983	186	27	and	and	CCONJ
easat-6983	186	28	positive	positive	ADJ
easat-6983	186	29	market	market	NOUN
easat-6983	186	30	value	value	NOUN
easat-6983	186	31	.	.	PUNCT
easat-6983	187	1	standard	standard	ADJ
easat-6983	187	2	deviation	deviation	NOUN
easat-6983	187	3	reflects	reflect	VERB
easat-6983	187	4	the	the	DET
easat-6983	187	5	variability	variability	NOUN
easat-6983	187	6	and	and	CCONJ
easat-6983	187	7	dispersion	dispersion	NOUN
easat-6983	187	8	of	of	ADP
easat-6983	187	9	the	the	DET
easat-6983	187	10	data	datum	NOUN
easat-6983	187	11	.	.	PUNCT
easat-6983	188	1	financial	financial	ADJ
easat-6983	188	2	performance	performance	NOUN
easat-6983	188	3	(	(	PUNCT
easat-6983	188	4	fps	fps	PROPN
easat-6983	188	5	)	)	PUNCT
easat-6983	188	6	is	be	AUX
easat-6983	188	7	the	the	DET
easat-6983	188	8	only	only	ADJ
easat-6983	188	9	variable	variable	NOUN
easat-6983	188	10	with	with	ADP
easat-6983	188	11	a	a	DET
easat-6983	188	12	standard	standard	ADJ
easat-6983	188	13	deviation	deviation	NOUN
easat-6983	188	14	above	above	ADP
easat-6983	188	15	the	the	DET
easat-6983	188	16	average	average	NOUN
easat-6983	188	17	,	,	PUNCT
easat-6983	188	18	indicating	indicate	VERB
easat-6983	188	19	a	a	DET
easat-6983	188	20	high	high	ADJ
easat-6983	188	21	level	level	NOUN
easat-6983	188	22	of	of	ADP
easat-6983	188	23	data	datum	NOUN
easat-6983	188	24	variation	variation	NOUN
easat-6983	188	25	.	.	PUNCT
easat-6983	189	1	meanwhile	meanwhile	ADV
easat-6983	189	2	,	,	PUNCT
easat-6983	189	3	the	the	DET
easat-6983	189	4	other	other	ADJ
easat-6983	189	5	variables	variable	NOUN
easat-6983	189	6	have	have	VERB
easat-6983	189	7	a	a	DET
easat-6983	189	8	standard	standard	ADJ
easat-6983	189	9	deviation	deviation	NOUN
easat-6983	189	10	below	below	ADP
easat-6983	189	11	the	the	DET
easat-6983	189	12	average	average	NOUN
easat-6983	189	13	,	,	PUNCT
easat-6983	189	14	meaning	mean	VERB
easat-6983	189	15	that	that	SCONJ
easat-6983	189	16	the	the	DET
easat-6983	189	17	data	data	NOUN
easat-6983	189	18	tends	tend	VERB
easat-6983	189	19	to	to	PART
easat-6983	189	20	be	be	AUX
easat-6983	189	21	more	more	ADV
easat-6983	189	22	concentrated	concentrated	ADJ
easat-6983	189	23	around	around	ADP
easat-6983	189	24	the	the	DET
easat-6983	189	25	mean	mean	NOUN
easat-6983	189	26	.	.	PUNCT
easat-6983	190	1	4.2	4.2	NUM
easat-6983	190	2	.	.	PUNCT
easat-6983	190	3	validity	validity	NOUN
easat-6983	190	4	and	and	CCONJ
easat-6983	190	5	reliability	reliability	NOUN
easat-6983	190	6	testing	testing	NOUN
easat-6983	190	7	before	before	ADP
easat-6983	190	8	testing	test	VERB
easat-6983	190	9	the	the	DET
easat-6983	190	10	structural	structural	ADJ
easat-6983	190	11	relationships	relationship	NOUN
easat-6983	190	12	between	between	ADP
easat-6983	190	13	latent	latent	NOUN
easat-6983	190	14	variables	variable	NOUN
easat-6983	190	15	(	(	PUNCT
easat-6983	190	16	inner	inner	ADJ
easat-6983	190	17	model	model	NOUN
easat-6983	190	18	)	)	PUNCT
easat-6983	190	19	,	,	PUNCT
easat-6983	190	20	the	the	DET
easat-6983	190	21	outer	outer	ADJ
easat-6983	190	22	model	model	NOUN
easat-6983	190	23	test	test	NOUN
easat-6983	190	24	must	must	AUX
easat-6983	190	25	be	be	AUX
easat-6983	190	26	performed	perform	VERB
easat-6983	190	27	to	to	PART
easat-6983	190	28	test	test	VERB
easat-6983	190	29	validity	validity	NOUN
easat-6983	190	30	and	and	CCONJ
easat-6983	190	31	reliability	reliability	NOUN
easat-6983	190	32	.	.	PUNCT
easat-6983	191	1	the	the	DET
easat-6983	191	2	validity	validity	NOUN
easat-6983	191	3	test	test	NOUN
easat-6983	191	4	will	will	AUX
easat-6983	191	5	be	be	AUX
easat-6983	191	6	examined	examine	VERB
easat-6983	191	7	using	use	VERB
easat-6983	191	8	the	the	DET
easat-6983	191	9	outer	outer	ADJ
easat-6983	191	10	loading	loading	NOUN
easat-6983	191	11	value	value	NOUN
easat-6983	191	12	and	and	CCONJ
easat-6983	191	13	average	average	ADJ
easat-6983	191	14	variance	variance	NOUN
easat-6983	191	15	extracted	extract	VERB
easat-6983	191	16	(	(	PUNCT
easat-6983	191	17	ave	ave	PROPN
easat-6983	191	18	)	)	PUNCT
easat-6983	191	19	.	.	PUNCT
easat-6983	192	1	to	to	PART
easat-6983	192	2	fulfill	fulfill	VERB
easat-6983	192	3	convergent	convergent	NOUN
easat-6983	192	4	validity	validity	NOUN
easat-6983	192	5	,	,	PUNCT
easat-6983	192	6	the	the	DET
easat-6983	192	7	outer	outer	ADJ
easat-6983	192	8	loading	loading	NOUN
easat-6983	192	9	value	value	NOUN
easat-6983	192	10	should	should	AUX
easat-6983	192	11	be	be	AUX
easat-6983	192	12	greater	great	ADJ
easat-6983	192	13	than	than	ADP
easat-6983	192	14	0.7	0.7	NUM
easat-6983	192	15	,	,	PUNCT
easat-6983	192	16	and	and	CCONJ
easat-6983	192	17	ave	ave	NOUN
easat-6983	192	18	should	should	AUX
easat-6983	192	19	be	be	AUX
easat-6983	192	20	greater	great	ADJ
easat-6983	192	21	than	than	ADP
easat-6983	192	22	0.5	0.5	NUM
easat-6983	192	23	[	[	X
easat-6983	192	24	76	76	NUM
easat-6983	192	25	]	]	PUNCT
easat-6983	192	26	.	.	PUNCT
easat-6983	193	1	table	table	NOUN
easat-6983	193	2	4	4	NUM
easat-6983	193	3	.	.	PUNCT
easat-6983	194	1	convergent	convergent	ADJ
easat-6983	194	2	validity	validity	NOUN
easat-6983	194	3	test	test	NOUN
easat-6983	194	4	.	.	PUNCT
easat-6983	195	1	latent	latent	PROPN
easat-6983	195	2	variable	variable	ADJ
easat-6983	195	3	indicator	indicator	NOUN
easat-6983	195	4	outer	outer	ADJ
easat-6983	195	5	loading	load	VERB
easat-6983	195	6	ave	ave	PROPN
easat-6983	195	7	esg	esg	PROPN
easat-6983	195	8	disclosure	disclosure	PROPN
easat-6983	195	9	(	(	PUNCT
easat-6983	195	10	esg	esg	PROPN
easat-6983	195	11	)	)	PUNCT
easat-6983	195	12	(	(	PUNCT
easat-6983	195	13	x1	x1	X
easat-6983	195	14	)	)	PUNCT
easat-6983	195	15	eds	ed	VERB
easat-6983	195	16	0.838	0.838	NUM
easat-6983	195	17	0.708	0.708	NUM
easat-6983	195	18	sds	sds	NOUN
easat-6983	195	19	0.898	0.898	NUM
easat-6983	195	20	gds	gds	PROPN
easat-6983	195	21	0.785	0.785	NUM
easat-6983	195	22	in	in	ADP
easat-6983	195	23	this	this	DET
easat-6983	195	24	research	research	NOUN
easat-6983	195	25	study	study	NOUN
easat-6983	195	26	,	,	PUNCT
easat-6983	195	27	only	only	ADV
easat-6983	195	28	one	one	NUM
easat-6983	195	29	latent	latent	NOUN
easat-6983	195	30	variable	variable	NOUN
easat-6983	195	31	requires	require	VERB
easat-6983	195	32	measurement	measurement	NOUN
easat-6983	195	33	using	use	VERB
easat-6983	195	34	an	an	DET
easat-6983	195	35	indicator	indicator	NOUN
easat-6983	195	36	,	,	PUNCT
easat-6983	195	37	which	which	PRON
easat-6983	195	38	is	be	AUX
easat-6983	195	39	esg	esg	PROPN
easat-6983	195	40	disclosure	disclosure	NOUN
easat-6983	195	41	(	(	PUNCT
easat-6983	195	42	x1	x1	PROPN
easat-6983	195	43	)	)	PUNCT
easat-6983	195	44	.	.	PUNCT
easat-6983	196	1	as	as	SCONJ
easat-6983	196	2	shown	show	VERB
easat-6983	196	3	in	in	ADP
easat-6983	196	4	table	table	NOUN
easat-6983	196	5	4	4	NUM
easat-6983	196	6	,	,	PUNCT
easat-6983	196	7	the	the	DET
easat-6983	196	8	result	result	NOUN
easat-6983	196	9	demonstrates	demonstrate	VERB
easat-6983	196	10	that	that	SCONJ
easat-6983	196	11	all	all	DET
easat-6983	196	12	indicators	indicator	NOUN
easat-6983	196	13	have	have	VERB
easat-6983	196	14	an	an	DET
easat-6983	196	15	outer	outer	ADJ
easat-6983	196	16	loading	loading	NOUN
easat-6983	196	17	>	>	X
easat-6983	196	18	0.7	0.7	NUM
easat-6983	196	19	and	and	CCONJ
easat-6983	196	20	ave	ave	NOUN
easat-6983	196	21	value	value	NOUN
easat-6983	196	22	>	>	X
easat-6983	196	23	0.5	0.5	NUM
easat-6983	196	24	,	,	PUNCT
easat-6983	196	25	indicating	indicate	VERB
easat-6983	196	26	that	that	SCONJ
easat-6983	196	27	the	the	DET
easat-6983	196	28	observed	observed	ADJ
easat-6983	196	29	variables	variable	NOUN
easat-6983	196	30	can	can	AUX
easat-6983	196	31	explain	explain	VERB
easat-6983	196	32	at	at	ADV
easat-6983	196	33	least	least	ADV
easat-6983	196	34	more	more	ADJ
easat-6983	196	35	than	than	ADP
easat-6983	196	36	50	50	NUM
easat-6983	196	37	%	%	NOUN
easat-6983	196	38	of	of	ADP
easat-6983	196	39	the	the	DET
easat-6983	196	40	construct	construct	NOUN
easat-6983	196	41	model	model	NOUN
easat-6983	196	42	,	,	PUNCT
easat-6983	196	43	demonstrating	demonstrate	VERB
easat-6983	196	44	that	that	SCONJ
easat-6983	196	45	the	the	DET
easat-6983	196	46	indicators	indicator	NOUN
easat-6983	196	47	are	be	AUX
easat-6983	196	48	relevant	relevant	ADJ
easat-6983	196	49	and	and	CCONJ
easat-6983	196	50	reliable	reliable	ADJ
easat-6983	196	51	in	in	ADP
easat-6983	196	52	representing	represent	VERB
easat-6983	196	53	the	the	DET
easat-6983	196	54	intended	intend	VERB
easat-6983	196	55	construct	construct	NOUN
easat-6983	196	56	[	[	X
easat-6983	196	57	76	76	NUM
easat-6983	196	58	]	]	PUNCT
easat-6983	196	59	.	.	PUNCT
easat-6983	197	1	table	table	NOUN
easat-6983	197	2	5	5	NUM
easat-6983	197	3	.	.	PUNCT
easat-6983	197	4	indicator	indicator	NOUN
easat-6983	197	5	reliability	reliability	NOUN
easat-6983	197	6	test	test	NOUN
easat-6983	197	7	.	.	PUNCT
easat-6983	198	1	variable	variable	PROPN
easat-6983	198	2	cronbach	cronbach	PROPN
easat-6983	198	3	’s	’s	PART
easat-6983	198	4	alpha	alpha	ADJ
easat-6983	198	5	composite	composite	ADJ
easat-6983	198	6	reliability	reliability	NOUN
easat-6983	198	7	(	(	PUNCT
easat-6983	198	8	rho_a	rho_a	NOUN
easat-6983	198	9	)	)	PUNCT
easat-6983	198	10	composite	composite	ADJ
easat-6983	198	11	reliability	reliability	NOUN
easat-6983	198	12	(	(	PUNCT
easat-6983	198	13	rho_c	rho_c	NOUN
easat-6983	198	14	)	)	PUNCT
easat-6983	198	15	esg	esg	PROPN
easat-6983	198	16	disclosure	disclosure	NOUN
easat-6983	198	17	(	(	PUNCT
easat-6983	198	18	esg	esg	PROPN
easat-6983	198	19	)	)	PUNCT
easat-6983	198	20	(	(	PUNCT
easat-6983	198	21	x1	x1	PROPN
easat-6983	198	22	)	)	PUNCT
easat-6983	198	23	0.798	0.798	NUM
easat-6983	198	24	0.816	0.816	NUM
easat-6983	198	25	0.879	0.879	NUM
easat-6983	198	26	to	to	PART
easat-6983	198	27	ensure	ensure	VERB
easat-6983	198	28	model	model	NOUN
easat-6983	198	29	reliability	reliability	NOUN
easat-6983	198	30	,	,	PUNCT
easat-6983	198	31	cronbach	cronbach	VERB
easat-6983	198	32	’s	’s	PART
easat-6983	198	33	alpha	alpha	NOUN
easat-6983	198	34	and	and	CCONJ
easat-6983	198	35	composite	composite	ADJ
easat-6983	198	36	reliability	reliability	NOUN
easat-6983	198	37	were	be	AUX
easat-6983	198	38	assessed	assess	VERB
easat-6983	198	39	,	,	PUNCT
easat-6983	198	40	as	as	SCONJ
easat-6983	198	41	suggested	suggest	VERB
easat-6983	198	42	by	by	ADP
easat-6983	198	43	hair	hair	NOUN
easat-6983	198	44	and	and	CCONJ
easat-6983	198	45	alamer	alamer	VERB
easat-6983	198	46	[	[	NOUN
easat-6983	198	47	70	70	NUM
easat-6983	198	48	]	]	PUNCT
easat-6983	198	49	and	and	CCONJ
easat-6983	198	50	hair	hair	NOUN
easat-6983	198	51	,	,	PUNCT
easat-6983	198	52	et	et	PROPN
easat-6983	198	53	al	al	PROPN
easat-6983	198	54	.	.	PUNCT
easat-6983	199	1	[	[	X
easat-6983	199	2	76	76	NUM
easat-6983	199	3	]	]	PUNCT
easat-6983	199	4	.	.	PUNCT
easat-6983	200	1	the	the	DET
easat-6983	200	2	indicators	indicator	NOUN
easat-6983	200	3	used	use	VERB
easat-6983	200	4	are	be	AUX
easat-6983	200	5	considered	consider	VERB
easat-6983	200	6	reliable	reliable	ADJ
easat-6983	200	7	if	if	SCONJ
easat-6983	200	8	693	693	NUM
easat-6983	200	9	edelweiss	edelweiss	PROPN
easat-6983	200	10	applied	apply	VERB
easat-6983	200	11	science	science	NOUN
easat-6983	200	12	and	and	CCONJ
easat-6983	200	13	technology	technology	NOUN
easat-6983	200	14	issn	issn	PROPN
easat-6983	200	15	:	:	PUNCT
easat-6983	200	16	2576	2576	NUM
easat-6983	200	17	-	-	SYM
easat-6983	200	18	8484	8484	NUM
easat-6983	200	19	vol	vol	NOUN
easat-6983	200	20	.	.	PROPN
easat-6983	201	1	9	9	NUM
easat-6983	201	2	,	,	PUNCT
easat-6983	201	3	no	no	INTJ
easat-6983	201	4	.	.	NOUN
easat-6983	201	5	5	5	NUM
easat-6983	201	6	:	:	PUNCT
easat-6983	201	7	685	685	NUM
easat-6983	201	8	-	-	SYM
easat-6983	201	9	702	702	NUM
easat-6983	201	10	,	,	PUNCT
easat-6983	201	11	2025	2025	NUM
easat-6983	201	12	doi	doi	NOUN
easat-6983	201	13	:	:	PUNCT
easat-6983	201	14	10.55214/25768484.v9i5.6983	10.55214/25768484.v9i5.6983	PROPN
easat-6983	201	15	©	©	PROPN
easat-6983	201	16	2025	2025	NUM
easat-6983	201	17	by	by	ADP
easat-6983	201	18	the	the	DET
easat-6983	201	19	authors	author	NOUN
easat-6983	201	20	;	;	PUNCT
easat-6983	201	21	licensee	licensee	PROPN
easat-6983	201	22	learning	learn	VERB
easat-6983	201	23	gate	gate	PROPN
easat-6983	201	24	cronbach	cronbach	PROPN
easat-6983	201	25	’s	’s	PART
easat-6983	202	1	alpha	alpha	NOUN
easat-6983	202	2	>	>	X
easat-6983	202	3	0.70	0.70	NUM
easat-6983	202	4	and	and	CCONJ
easat-6983	202	5	composite	composite	ADJ
easat-6983	202	6	reliability	reliability	NOUN
easat-6983	202	7	>	>	X
easat-6983	202	8	0.70	0.70	NUM
easat-6983	202	9	.	.	PUNCT
easat-6983	203	1	both	both	DET
easat-6983	203	2	measures	measure	NOUN
easat-6983	203	3	are	be	AUX
easat-6983	203	4	considered	consider	VERB
easat-6983	203	5	acceptable	acceptable	ADJ
easat-6983	203	6	when	when	SCONJ
easat-6983	203	7	their	their	PRON
easat-6983	203	8	values	value	NOUN
easat-6983	203	9	are	be	AUX
easat-6983	203	10	at	at	ADV
easat-6983	203	11	least	least	ADJ
easat-6983	203	12	0.70	0.70	NUM
easat-6983	203	13	.	.	PUNCT
easat-6983	204	1	as	as	SCONJ
easat-6983	204	2	shown	show	VERB
easat-6983	204	3	in	in	ADP
easat-6983	204	4	table	table	NOUN
easat-6983	204	5	5	5	NUM
easat-6983	204	6	,	,	PUNCT
easat-6983	204	7	cronbach	cronbach	VERB
easat-6983	204	8	’s	’s	PART
easat-6983	204	9	alpha	alpha	NOUN
easat-6983	204	10	is	be	AUX
easat-6983	204	11	0.798	0.798	NUM
easat-6983	204	12	,	,	PUNCT
easat-6983	204	13	and	and	CCONJ
easat-6983	204	14	the	the	DET
easat-6983	204	15	composite	composite	ADJ
easat-6983	204	16	reliability	reliability	NOUN
easat-6983	204	17	exceeds	exceed	VERB
easat-6983	204	18	0.70	0.70	NUM
easat-6983	204	19	.	.	PUNCT
easat-6983	205	1	this	this	PRON
easat-6983	205	2	indicates	indicate	VERB
easat-6983	205	3	that	that	SCONJ
easat-6983	205	4	all	all	DET
easat-6983	205	5	indicators	indicator	NOUN
easat-6983	205	6	for	for	ADP
easat-6983	205	7	esg	esg	PROPN
easat-6983	205	8	disclosure	disclosure	NOUN
easat-6983	205	9	(	(	PUNCT
easat-6983	205	10	esg	esg	PROPN
easat-6983	205	11	)	)	PUNCT
easat-6983	205	12	,	,	PUNCT
easat-6983	205	13	as	as	SCONJ
easat-6983	205	14	the	the	DET
easat-6983	205	15	sole	sole	ADJ
easat-6983	205	16	latent	latent	NOUN
easat-6983	205	17	variable	variable	NOUN
easat-6983	205	18	in	in	ADP
easat-6983	205	19	this	this	DET
easat-6983	205	20	study	study	NOUN
easat-6983	205	21	,	,	PUNCT
easat-6983	205	22	meet	meet	VERB
easat-6983	205	23	the	the	DET
easat-6983	205	24	required	require	VERB
easat-6983	205	25	reliability	reliability	NOUN
easat-6983	205	26	standards	standard	NOUN
easat-6983	205	27	,	,	PUNCT
easat-6983	205	28	confirming	confirm	VERB
easat-6983	205	29	that	that	SCONJ
easat-6983	205	30	the	the	DET
easat-6983	205	31	construct	construct	NOUN
easat-6983	205	32	has	have	VERB
easat-6983	205	33	strong	strong	ADJ
easat-6983	205	34	internal	internal	ADJ
easat-6983	205	35	consistency	consistency	NOUN
easat-6983	205	36	and	and	CCONJ
easat-6983	205	37	meets	meet	VERB
easat-6983	205	38	reliability	reliability	NOUN
easat-6983	205	39	standards	standard	NOUN
easat-6983	205	40	.	.	PUNCT
easat-6983	206	1	table	table	NOUN
easat-6983	206	2	6	6	NUM
easat-6983	206	3	.	.	PUNCT
easat-6983	207	1	discriminant	discriminant	ADJ
easat-6983	207	2	validity	validity	NOUN
easat-6983	207	3	with	with	ADP
easat-6983	207	4	heterotrait	heterotrait	ADJ
easat-6983	207	5	-	-	PUNCT
easat-6983	207	6	monotrait	monotrait	NOUN
easat-6983	207	7	ratio	ratio	NOUN
easat-6983	207	8	(	(	PUNCT
easat-6983	207	9	htmt	htmt	PROPN
easat-6983	207	10	)	)	PUNCT
easat-6983	207	11	.	.	PUNCT
easat-6983	208	1	bdv	bdv	PROPN
easat-6983	208	2	bid	bid	PROPN
easat-6983	208	3	bsz	bsz	PROPN
easat-6983	208	4	esg	esg	PROPN
easat-6983	208	5	fps	fps	PROPN
easat-6983	208	6	gwi	gwi	PROPN
easat-6983	208	7	iaq	iaq	PROPN
easat-6983	208	8	lev	lev	PROPN
easat-6983	208	9	sze	sze	PROPN
easat-6983	208	10	iaq	iaq	PROPN
easat-6983	208	11	x	x	PROPN
easat-6983	208	12	bdv	bdv	PROPN
easat-6983	208	13	iaq	iaq	PROPN
easat-6983	208	14	x	x	PUNCT
easat-6983	208	15	bid	bid	VERB
easat-6983	208	16	iaq	iaq	PROPN
easat-6983	208	17	x	x	SYM
easat-6983	208	18	bsz	bsz	PROPN
easat-6983	208	19	iaq	iaq	PROPN
easat-6983	208	20	x	x	SYM
easat-6983	208	21	gwi	gwi	PROPN
easat-6983	208	22	iaq	iaq	PROPN
easat-6983	208	23	x	x	PROPN
easat-6983	208	24	esg	esg	PROPN
easat-6983	208	25	bdv	bdv	PROPN
easat-6983	208	26	bid	bid	VERB
easat-6983	208	27	0.082	0.082	NUM
easat-6983	208	28	bsz	bsz	NOUN
easat-6983	208	29	0.132	0.132	NUM
easat-6983	208	30	0.049	0.049	NUM
easat-6983	208	31	esg	esg	PROPN
easat-6983	208	32	0.062	0.062	NUM
easat-6983	208	33	0.047	0.047	NUM
easat-6983	208	34	0.154	0.154	NUM
easat-6983	208	35	fps	fps	NOUN
easat-6983	208	36	0.193	0.193	NUM
easat-6983	208	37	0.368	0.368	NUM
easat-6983	208	38	0.273	0.273	NUM
easat-6983	208	39	0.155	0.155	NUM
easat-6983	208	40	gwi	gwi	NOUN
easat-6983	208	41	0.086	0.086	NUM
easat-6983	208	42	0.022	0.022	NUM
easat-6983	208	43	0.053	0.053	NUM
easat-6983	208	44	0.187	0.187	NUM
easat-6983	208	45	0.060	0.060	NUM
easat-6983	208	46	iaq	iaq	PROPN
easat-6983	208	47	0.038	0.038	NUM
easat-6983	208	48	0.168	0.168	NUM
easat-6983	208	49	0.025	0.025	NUM
easat-6983	208	50	0.092	0.092	NUM
easat-6983	208	51	0.002	0.002	NUM
easat-6983	208	52	0.022	0.022	NUM
easat-6983	208	53	lev	lev	NOUN
easat-6983	208	54	0.103	0.103	NUM
easat-6983	208	55	0.123	0.123	NUM
easat-6983	208	56	0.053	0.053	NUM
easat-6983	208	57	0.174	0.174	NUM
easat-6983	208	58	0.022	0.022	NUM
easat-6983	208	59	0.118	0.118	NUM
easat-6983	208	60	0.158	0.158	NUM
easat-6983	208	61	sze	sze	PROPN
easat-6983	208	62	0.124	0.124	NUM
easat-6983	208	63	0.189	0.189	NUM
easat-6983	208	64	0.269	0.269	NUM
easat-6983	208	65	0.048	0.048	NUM
easat-6983	208	66	0.087	0.087	NUM
easat-6983	208	67	0.066	0.066	NUM
easat-6983	208	68	0.059	0.059	NUM
easat-6983	208	69	0.247	0.247	NUM
easat-6983	208	70	iaq	iaq	PROPN
easat-6983	208	71	x	x	SYM
easat-6983	208	72	bdv	bdv	PROPN
easat-6983	208	73	0.103	0.103	NUM
easat-6983	208	74	0.018	0.018	NUM
easat-6983	208	75	0.129	0.129	NUM
easat-6983	208	76	0.126	0.126	NUM
easat-6983	208	77	0.053	0.053	NUM
easat-6983	208	78	0.051	0.051	NUM
easat-6983	208	79	0.180	0.180	NUM
easat-6983	208	80	0.123	0.123	NUM
easat-6983	208	81	0.098	0.098	NUM
easat-6983	208	82	iaq	iaq	NOUN
easat-6983	208	83	x	x	PRON
easat-6983	208	84	bid	bid	VERB
easat-6983	208	85	0.023	0.023	NUM
easat-6983	208	86	0.107	0.107	NUM
easat-6983	208	87	0.039	0.039	NUM
easat-6983	208	88	0.067	0.067	NUM
easat-6983	208	89	0.142	0.142	NUM
easat-6983	208	90	0.004	0.004	NUM
easat-6983	208	91	0.066	0.066	NUM
easat-6983	208	92	0.097	0.097	NUM
easat-6983	208	93	0.012	0.012	NUM
easat-6983	208	94	0.039	0.039	NUM
easat-6983	208	95	iaq	iaq	PROPN
easat-6983	208	96	x	x	PUNCT
easat-6983	208	97	bsz	bsz	VERB
easat-6983	208	98	0.132	0.132	NUM
easat-6983	208	99	0.032	0.032	NUM
easat-6983	208	100	0.319	0.319	NUM
easat-6983	208	101	0.090	0.090	NUM
easat-6983	208	102	0.287	0.287	NUM
easat-6983	208	103	0.067	0.067	NUM
easat-6983	208	104	0.017	0.017	NUM
easat-6983	208	105	0.113	0.113	NUM
easat-6983	208	106	0.122	0.122	NUM
easat-6983	208	107	0.151	0.151	NUM
easat-6983	208	108	0.072	0.072	NUM
easat-6983	208	109	iaq	iaq	NOUN
easat-6983	208	110	x	x	SYM
easat-6983	208	111	gwi	gwi	PROPN
easat-6983	208	112	0.048	0.048	NUM
easat-6983	208	113	0.003	0.003	NUM
easat-6983	208	114	0.061	0.061	NUM
easat-6983	208	115	0.051	0.051	NUM
easat-6983	208	116	0.050	0.050	NUM
easat-6983	208	117	0.034	0.034	NUM
easat-6983	208	118	0.094	0.094	NUM
easat-6983	208	119	0.156	0.156	NUM
easat-6983	208	120	0.115	0.115	NUM
easat-6983	208	121	0.177	0.177	NUM
easat-6983	208	122	0.047	0.047	NUM
easat-6983	208	123	0.085	0.085	NUM
easat-6983	208	124	iaq	iaq	PROPN
easat-6983	208	125	x	x	PROPN
easat-6983	208	126	esg	esg	PROPN
easat-6983	208	127	0.110	0.110	NUM
easat-6983	208	128	0.051	0.051	NUM
easat-6983	208	129	0.086	0.086	NUM
easat-6983	208	130	0.035	0.035	NUM
easat-6983	208	131	0.106	0.106	NUM
easat-6983	208	132	0.045	0.045	NUM
easat-6983	208	133	0.081	0.081	NUM
easat-6983	208	134	0.281	0.281	NUM
easat-6983	208	135	0.273	0.273	NUM
easat-6983	208	136	0.003	0.003	NUM
easat-6983	208	137	0.144	0.144	NUM
easat-6983	208	138	0.007	0.007	NUM
easat-6983	208	139	0.172	0.172	NUM
easat-6983	208	140	discriminant	discriminant	ADJ
easat-6983	208	141	validity	validity	NOUN
easat-6983	208	142	is	be	AUX
easat-6983	208	143	shown	show	VERB
easat-6983	208	144	in	in	ADP
easat-6983	208	145	table	table	NOUN
easat-6983	208	146	6	6	NUM
easat-6983	208	147	.	.	PUNCT
easat-6983	208	148	to	to	PART
easat-6983	208	149	evaluate	evaluate	VERB
easat-6983	208	150	this	this	PRON
easat-6983	208	151	,	,	PUNCT
easat-6983	208	152	the	the	DET
easat-6983	208	153	study	study	NOUN
easat-6983	208	154	applied	apply	VERB
easat-6983	208	155	the	the	DET
easat-6983	208	156	heterotraitmonotrait	heterotraitmonotrait	NOUN
easat-6983	208	157	ratio	ratio	NOUN
easat-6983	208	158	(	(	PUNCT
easat-6983	208	159	htmt	htmt	PROPN
easat-6983	208	160	)	)	PUNCT
easat-6983	208	161	.	.	PUNCT
easat-6983	209	1	this	this	DET
easat-6983	209	2	test	test	NOUN
easat-6983	209	3	aims	aim	VERB
easat-6983	209	4	to	to	PART
easat-6983	209	5	assess	assess	VERB
easat-6983	209	6	the	the	DET
easat-6983	209	7	extent	extent	NOUN
easat-6983	209	8	to	to	PART
easat-6983	209	9	which	which	PRON
easat-6983	209	10	constructs	construct	VERB
easat-6983	209	11	being	be	AUX
easat-6983	209	12	developed	develop	VERB
easat-6983	209	13	are	be	AUX
easat-6983	209	14	distinct	distinct	ADJ
easat-6983	209	15	from	from	ADP
easat-6983	209	16	one	one	NUM
easat-6983	209	17	another	another	DET
easat-6983	209	18	in	in	ADP
easat-6983	209	19	the	the	DET
easat-6983	209	20	structural	structural	ADJ
easat-6983	209	21	model	model	NOUN
easat-6983	209	22	[	[	X
easat-6983	209	23	76	76	NUM
easat-6983	209	24	]	]	PUNCT
easat-6983	209	25	.	.	PUNCT
easat-6983	210	1	the	the	DET
easat-6983	210	2	results	result	NOUN
easat-6983	210	3	of	of	ADP
easat-6983	210	4	the	the	DET
easat-6983	210	5	discriminant	discriminant	ADJ
easat-6983	210	6	validity	validity	NOUN
easat-6983	210	7	test	test	NOUN
easat-6983	210	8	indicate	indicate	VERB
easat-6983	210	9	that	that	SCONJ
easat-6983	210	10	all	all	DET
easat-6983	210	11	values	value	NOUN
easat-6983	210	12	are	be	AUX
easat-6983	210	13	below	below	ADP
easat-6983	210	14	0.90	0.90	NUM
easat-6983	210	15	,	,	PUNCT
easat-6983	210	16	indicating	indicate	VERB
easat-6983	210	17	that	that	SCONJ
easat-6983	210	18	the	the	DET
easat-6983	210	19	constructs	construct	NOUN
easat-6983	210	20	are	be	AUX
easat-6983	210	21	conceptually	conceptually	ADV
easat-6983	210	22	distinct	distinct	ADJ
easat-6983	210	23	and	and	CCONJ
easat-6983	210	24	meet	meet	VERB
easat-6983	210	25	the	the	DET
easat-6983	210	26	criteria	criterion	NOUN
easat-6983	210	27	for	for	ADP
easat-6983	210	28	discriminant	discriminant	ADJ
easat-6983	210	29	validity	validity	NOUN
easat-6983	210	30	.	.	PUNCT
easat-6983	211	1	this	this	PRON
easat-6983	211	2	confirms	confirm	VERB
easat-6983	211	3	that	that	SCONJ
easat-6983	211	4	each	each	DET
easat-6983	211	5	indicator	indicator	NOUN
easat-6983	211	6	correlates	correlate	VERB
easat-6983	211	7	more	more	ADV
easat-6983	211	8	strongly	strongly	ADV
easat-6983	211	9	with	with	ADP
easat-6983	211	10	its	its	PRON
easat-6983	211	11	intended	intend	VERB
easat-6983	211	12	construct	construct	NOUN
easat-6983	211	13	than	than	ADP
easat-6983	211	14	with	with	ADP
easat-6983	211	15	others	other	NOUN
easat-6983	211	16	in	in	ADP
easat-6983	211	17	the	the	DET
easat-6983	211	18	model	model	NOUN
easat-6983	211	19	.	.	PUNCT
easat-6983	212	1	in	in	ADP
easat-6983	212	2	other	other	ADJ
easat-6983	212	3	words	word	NOUN
easat-6983	212	4	,	,	PUNCT
easat-6983	212	5	each	each	DET
easat-6983	212	6	indicator	indicator	NOUN
easat-6983	212	7	is	be	AUX
easat-6983	212	8	more	more	ADV
easat-6983	212	9	closely	closely	ADV
easat-6983	212	10	associated	associate	VERB
easat-6983	212	11	with	with	ADP
easat-6983	212	12	the	the	DET
easat-6983	212	13	variable	variable	NOUN
easat-6983	212	14	it	it	PRON
easat-6983	212	15	is	be	AUX
easat-6983	212	16	supposed	suppose	VERB
easat-6983	212	17	to	to	PART
easat-6983	212	18	represent	represent	VERB
easat-6983	212	19	,	,	PUNCT
easat-6983	212	20	rather	rather	ADV
easat-6983	212	21	than	than	ADP
easat-6983	212	22	overlapping	overlap	VERB
easat-6983	212	23	significantly	significantly	ADV
easat-6983	212	24	with	with	ADP
easat-6983	212	25	indicators	indicator	NOUN
easat-6983	212	26	of	of	ADP
easat-6983	212	27	other	other	ADJ
easat-6983	212	28	variables	variable	NOUN
easat-6983	212	29	.	.	PUNCT
easat-6983	213	1	this	this	PRON
easat-6983	213	2	is	be	AUX
easat-6983	213	3	essential	essential	ADJ
easat-6983	213	4	for	for	ADP
easat-6983	213	5	ensuring	ensure	VERB
easat-6983	213	6	that	that	SCONJ
easat-6983	213	7	each	each	DET
easat-6983	213	8	construct	construct	NOUN
easat-6983	213	9	in	in	ADP
easat-6983	213	10	the	the	DET
easat-6983	213	11	model	model	NOUN
easat-6983	213	12	is	be	AUX
easat-6983	213	13	conceptually	conceptually	ADV
easat-6983	213	14	distinct	distinct	ADJ
easat-6983	213	15	and	and	CCONJ
easat-6983	213	16	not	not	PART
easat-6983	213	17	merely	merely	ADV
easat-6983	213	18	a	a	DET
easat-6983	213	19	reflection	reflection	NOUN
easat-6983	213	20	of	of	ADP
easat-6983	213	21	another	another	PRON
easat-6983	213	22	.	.	PUNCT
easat-6983	214	1	694	694	NUM
easat-6983	214	2	edelweiss	edelweiss	PROPN
easat-6983	214	3	applied	apply	VERB
easat-6983	214	4	science	science	NOUN
easat-6983	214	5	and	and	CCONJ
easat-6983	214	6	technology	technology	NOUN
easat-6983	214	7	issn	issn	PROPN
easat-6983	214	8	:	:	PUNCT
easat-6983	214	9	2576	2576	NUM
easat-6983	214	10	-	-	SYM
easat-6983	214	11	8484	8484	NUM
easat-6983	214	12	vol	vol	NOUN
easat-6983	214	13	.	.	PROPN
easat-6983	215	1	9	9	NUM
easat-6983	215	2	,	,	PUNCT
easat-6983	215	3	no	no	INTJ
easat-6983	215	4	.	.	NOUN
easat-6983	215	5	5	5	NUM
easat-6983	215	6	:	:	PUNCT
easat-6983	215	7	685	685	NUM
easat-6983	215	8	-	-	SYM
easat-6983	215	9	702	702	NUM
easat-6983	215	10	,	,	PUNCT
easat-6983	215	11	2025	2025	NUM
easat-6983	215	12	doi	doi	NOUN
easat-6983	215	13	:	:	PUNCT
easat-6983	215	14	10.55214/25768484.v9i5.6983	10.55214/25768484.v9i5.6983	PROPN
easat-6983	215	15	©	©	PROPN
easat-6983	215	16	2025	2025	NUM
easat-6983	215	17	by	by	ADP
easat-6983	215	18	the	the	DET
easat-6983	215	19	authors	author	NOUN
easat-6983	215	20	;	;	PUNCT
easat-6983	215	21	licensee	licensee	PROPN
easat-6983	215	22	learning	learning	NOUN
easat-6983	215	23	gate	gate	NOUN
easat-6983	215	24	4.3	4.3	NUM
easat-6983	215	25	.	.	PUNCT
easat-6983	216	1	multicollinearity	multicollinearity	NOUN
easat-6983	216	2	testing	testing	NOUN
easat-6983	216	3	table	table	NOUN
easat-6983	216	4	7	7	NUM
easat-6983	216	5	.	.	PUNCT
easat-6983	216	6	multicollinearity	multicollinearity	NOUN
easat-6983	216	7	testing	testing	NOUN
easat-6983	216	8	.	.	PUNCT
easat-6983	217	1	variables	variable	NOUN
easat-6983	217	2	vif	vif	PROPN
easat-6983	217	3	esg	esg	PROPN
easat-6983	217	4	-	-	PUNCT
easat-6983	217	5	>	>	X
easat-6983	217	6	fps	fps	PROPN
easat-6983	217	7	1.115	1.115	NUM
easat-6983	217	8	gwi	gwi	NOUN
easat-6983	217	9	-	-	PUNCT
easat-6983	217	10	>	>	X
easat-6983	217	11	fps	fps	NOUN
easat-6983	217	12	1.083	1.083	NUM
easat-6983	217	13	bsz	bsz	NOUN
easat-6983	217	14	-	-	PUNCT
easat-6983	217	15	>	>	X
easat-6983	217	16	fps	fps	NOUN
easat-6983	217	17	1.261	1.261	NUM
easat-6983	217	18	bid	bid	NOUN
easat-6983	217	19	-	-	PUNCT
easat-6983	217	20	>	>	X
easat-6983	217	21	fps	fps	PROPN
easat-6983	217	22	1.210	1.210	NUM
easat-6983	217	23	bdv	bdv	PROPN
easat-6983	217	24	-	-	PUNCT
easat-6983	217	25	>	>	X
easat-6983	217	26	fps	fps	PROPN
easat-6983	217	27	1.133	1.133	NUM
easat-6983	217	28	iaq	iaq	PROPN
easat-6983	217	29	-	-	PUNCT
easat-6983	217	30	>	>	X
easat-6983	217	31	fps	fps	PROPN
easat-6983	217	32	1.155	1.155	NUM
easat-6983	217	33	iaq	iaq	PROPN
easat-6983	217	34	x	x	PROPN
easat-6983	217	35	esg	esg	PROPN
easat-6983	217	36	-	-	PUNCT
easat-6983	217	37	>	>	X
easat-6983	217	38	fps	fps	PROPN
easat-6983	217	39	1.225	1.225	NUM
easat-6983	217	40	iaq	iaq	PROPN
easat-6983	217	41	x	x	SYM
easat-6983	217	42	gwi	gwi	PROPN
easat-6983	217	43	-	-	PUNCT
easat-6983	217	44	>	>	X
easat-6983	217	45	fps	fps	PROPN
easat-6983	217	46	1.140	1.140	NUM
easat-6983	217	47	iaq	iaq	PROPN
easat-6983	217	48	x	x	SYM
easat-6983	217	49	bsz	bsz	NOUN
easat-6983	217	50	-	-	PUNCT
easat-6983	217	51	>	>	X
easat-6983	217	52	fps	fps	NOUN
easat-6983	217	53	1.237	1.237	NUM
easat-6983	217	54	iaq	iaq	NOUN
easat-6983	217	55	x	x	SYM
easat-6983	217	56	bid	bid	NOUN
easat-6983	217	57	-	-	PUNCT
easat-6983	217	58	>	>	X
easat-6983	217	59	fps	fps	PROPN
easat-6983	217	60	1.087	1.087	NUM
easat-6983	217	61	iaq	iaq	PROPN
easat-6983	217	62	x	x	SYM
easat-6983	217	63	bdv	bdv	PROPN
easat-6983	217	64	-	-	PUNCT
easat-6983	217	65	>	>	X
easat-6983	217	66	fps	fps	PROPN
easat-6983	217	67	1.201	1.201	NUM
easat-6983	217	68	lev	lev	NOUN
easat-6983	217	69	-	-	PUNCT
easat-6983	217	70	>	>	X
easat-6983	217	71	fps	fps	PROPN
easat-6983	217	72	1.389	1.389	NUM
easat-6983	217	73	sze	sze	PROPN
easat-6983	217	74	-	-	PUNCT
easat-6983	217	75	>	>	X
easat-6983	217	76	fps	fps	PROPN
easat-6983	217	77	1.409	1.409	NUM
easat-6983	217	78	table	table	NOUN
easat-6983	217	79	7	7	NUM
easat-6983	217	80	presents	present	VERB
easat-6983	217	81	the	the	DET
easat-6983	217	82	variance	variance	NOUN
easat-6983	217	83	inflation	inflation	NOUN
easat-6983	217	84	factor	factor	NOUN
easat-6983	217	85	(	(	PUNCT
easat-6983	217	86	vif	vif	NOUN
easat-6983	217	87	)	)	PUNCT
easat-6983	217	88	results	result	VERB
easat-6983	217	89	to	to	PART
easat-6983	217	90	test	test	VERB
easat-6983	217	91	multicollinearity	multicollinearity	NOUN
easat-6983	217	92	.	.	PUNCT
easat-6983	218	1	vif	vif	NOUN
easat-6983	218	2	values	value	NOUN
easat-6983	218	3	below	below	ADP
easat-6983	218	4	3	3	NUM
easat-6983	218	5	indicate	indicate	VERB
easat-6983	218	6	no	no	DET
easat-6983	218	7	collinearity	collinearity	NOUN
easat-6983	218	8	issues	issue	NOUN
easat-6983	218	9	.	.	PUNCT
easat-6983	219	1	since	since	SCONJ
easat-6983	219	2	all	all	DET
easat-6983	219	3	variables	variable	NOUN
easat-6983	219	4	have	have	VERB
easat-6983	219	5	vif	vif	PROPN
easat-6983	219	6	<	<	X
easat-6983	219	7	3	3	NUM
easat-6983	219	8	,	,	PUNCT
easat-6983	219	9	the	the	DET
easat-6983	219	10	model	model	NOUN
easat-6983	219	11	is	be	AUX
easat-6983	219	12	free	free	ADJ
easat-6983	219	13	from	from	ADP
easat-6983	219	14	multicollinearity	multicollinearity	NOUN
easat-6983	219	15	[	[	X
easat-6983	219	16	76	76	NUM
easat-6983	219	17	]	]	PUNCT
easat-6983	219	18	.	.	PUNCT
easat-6983	220	1	this	this	PRON
easat-6983	220	2	suggests	suggest	VERB
easat-6983	220	3	that	that	SCONJ
easat-6983	220	4	the	the	DET
easat-6983	220	5	independent	independent	ADJ
easat-6983	220	6	variables	variable	NOUN
easat-6983	220	7	are	be	AUX
easat-6983	220	8	not	not	PART
easat-6983	220	9	highly	highly	ADV
easat-6983	220	10	correlated	correlate	VERB
easat-6983	220	11	with	with	ADP
easat-6983	220	12	each	each	DET
easat-6983	220	13	other	other	ADJ
easat-6983	220	14	.	.	PUNCT
easat-6983	221	1	4.4	4.4	NUM
easat-6983	221	2	.	.	PUNCT
easat-6983	222	1	determinant	determinant	ADJ
easat-6983	222	2	coefficient	coefficient	NOUN
easat-6983	222	3	table	table	NOUN
easat-6983	222	4	7	7	NUM
easat-6983	222	5	.	.	PUNCT
easat-6983	223	1	coefficient	coefficient	NOUN
easat-6983	223	2	of	of	ADP
easat-6983	223	3	determination	determination	NOUN
easat-6983	223	4	(	(	PUNCT
easat-6983	223	5	r	r	NOUN
easat-6983	223	6	-	-	ADJ
easat-6983	223	7	square	square	ADJ
easat-6983	223	8	)	)	PUNCT
easat-6983	223	9	variable	variable	ADJ
easat-6983	223	10	r	r	NOUN
easat-6983	223	11	-	-	PUNCT
easat-6983	223	12	square	square	ADJ
easat-6983	223	13	r	r	NOUN
easat-6983	223	14	-	-	PUNCT
easat-6983	223	15	square	square	ADJ
easat-6983	223	16	adjusted	adjust	VERB
easat-6983	223	17	financial	financial	ADJ
easat-6983	223	18	performance	performance	NOUN
easat-6983	223	19	(	(	PUNCT
easat-6983	223	20	fps	fps	PROPN
easat-6983	223	21	)	)	PUNCT
easat-6983	223	22	(	(	PUNCT
easat-6983	223	23	y	y	NOUN
easat-6983	223	24	)	)	PUNCT
easat-6983	223	25	0.330	0.330	NUM
easat-6983	223	26	0.297	0.297	NUM
easat-6983	223	27	table	table	NOUN
easat-6983	223	28	7	7	NUM
easat-6983	223	29	presents	present	VERB
easat-6983	223	30	the	the	DET
easat-6983	223	31	coefficient	coefficient	NOUN
easat-6983	223	32	of	of	ADP
easat-6983	223	33	determination	determination	NOUN
easat-6983	223	34	,	,	PUNCT
easat-6983	223	35	with	with	ADP
easat-6983	223	36	an	an	DET
easat-6983	223	37	r	r	NOUN
easat-6983	223	38	-	-	PUNCT
easat-6983	223	39	squared	square	VERB
easat-6983	223	40	of	of	ADP
easat-6983	223	41	0.330	0.330	NUM
easat-6983	223	42	and	and	CCONJ
easat-6983	223	43	an	an	DET
easat-6983	223	44	adjusted	adjust	VERB
easat-6983	223	45	rsquared	rsquare	VERB
easat-6983	223	46	of	of	ADP
easat-6983	223	47	0.297	0.297	NUM
easat-6983	223	48	.	.	PUNCT
easat-6983	224	1	this	this	PRON
easat-6983	224	2	indicates	indicate	VERB
easat-6983	224	3	that	that	SCONJ
easat-6983	224	4	the	the	DET
easat-6983	224	5	independent	independent	ADJ
easat-6983	224	6	variables	variable	NOUN
easat-6983	224	7	explain	explain	VERB
easat-6983	224	8	about	about	ADV
easat-6983	224	9	30	30	NUM
easat-6983	224	10	%	%	NOUN
easat-6983	224	11	of	of	ADP
easat-6983	224	12	the	the	DET
easat-6983	224	13	variance	variance	NOUN
easat-6983	224	14	in	in	ADP
easat-6983	224	15	financial	financial	ADJ
easat-6983	224	16	performance	performance	NOUN
easat-6983	224	17	(	(	PUNCT
easat-6983	224	18	fps	fps	PROPN
easat-6983	224	19	)	)	PUNCT
easat-6983	224	20	,	,	PUNCT
easat-6983	224	21	while	while	SCONJ
easat-6983	224	22	the	the	DET
easat-6983	224	23	remaining	remain	VERB
easat-6983	224	24	70	70	NUM
easat-6983	224	25	%	%	NOUN
easat-6983	224	26	is	be	AUX
easat-6983	224	27	influenced	influence	VERB
easat-6983	224	28	by	by	ADP
easat-6983	224	29	other	other	ADJ
easat-6983	224	30	factors	factor	NOUN
easat-6983	224	31	not	not	PART
easat-6983	224	32	included	include	VERB
easat-6983	224	33	in	in	ADP
easat-6983	224	34	the	the	DET
easat-6983	224	35	model	model	NOUN
easat-6983	224	36	.	.	PUNCT
easat-6983	225	1	the	the	DET
easat-6983	225	2	adequacy	adequacy	NOUN
easat-6983	225	3	of	of	ADP
easat-6983	225	4	r	r	NOUN
easat-6983	225	5	-	-	PUNCT
easat-6983	225	6	squared	square	VERB
easat-6983	225	7	is	be	AUX
easat-6983	225	8	evaluated	evaluate	VERB
easat-6983	225	9	in	in	ADP
easat-6983	225	10	the	the	DET
easat-6983	225	11	context	context	NOUN
easat-6983	225	12	of	of	ADP
easat-6983	225	13	the	the	DET
easat-6983	225	14	study	study	NOUN
easat-6983	225	15	,	,	PUNCT
easat-6983	225	16	as	as	SCONJ
easat-6983	225	17	suggested	suggest	VERB
easat-6983	225	18	by	by	ADP
easat-6983	225	19	hair	hair	NOUN
easat-6983	225	20	and	and	CCONJ
easat-6983	225	21	alamer	alamer	VERB
easat-6983	225	22	[	[	NOUN
easat-6983	225	23	70	70	NUM
easat-6983	225	24	]	]	PUNCT
easat-6983	225	25	.	.	PUNCT
easat-6983	226	1	695	695	NUM
easat-6983	226	2	edelweiss	edelweiss	PROPN
easat-6983	226	3	applied	apply	VERB
easat-6983	226	4	science	science	NOUN
easat-6983	226	5	and	and	CCONJ
easat-6983	226	6	technology	technology	NOUN
easat-6983	226	7	issn	issn	PROPN
easat-6983	226	8	:	:	PUNCT
easat-6983	226	9	2576	2576	NUM
easat-6983	226	10	-	-	SYM
easat-6983	226	11	8484	8484	NUM
easat-6983	226	12	vol	vol	NOUN
easat-6983	226	13	.	.	PROPN
easat-6983	227	1	9	9	NUM
easat-6983	227	2	,	,	PUNCT
easat-6983	227	3	no	no	INTJ
easat-6983	227	4	.	.	NOUN
easat-6983	227	5	5	5	NUM
easat-6983	227	6	:	:	PUNCT
easat-6983	227	7	685	685	NUM
easat-6983	227	8	-	-	SYM
easat-6983	227	9	702	702	NUM
easat-6983	227	10	,	,	PUNCT
easat-6983	227	11	2025	2025	NUM
easat-6983	227	12	doi	doi	NOUN
easat-6983	227	13	:	:	PUNCT
easat-6983	227	14	10.55214/25768484.v9i5.6983	10.55214/25768484.v9i5.6983	PROPN
easat-6983	227	15	©	©	PROPN
easat-6983	227	16	2025	2025	NUM
easat-6983	227	17	by	by	ADP
easat-6983	227	18	the	the	DET
easat-6983	227	19	authors	author	NOUN
easat-6983	227	20	;	;	PUNCT
easat-6983	227	21	licensee	licensee	PROPN
easat-6983	227	22	learning	learning	NOUN
easat-6983	227	23	gate	gate	VERB
easat-6983	227	24	4.5	4.5	NUM
easat-6983	227	25	.	.	PUNCT
easat-6983	228	1	hypothesis	hypothesis	NOUN
easat-6983	228	2	testing	testing	NOUN
easat-6983	228	3	table	table	NOUN
easat-6983	228	4	8	8	NUM
easat-6983	228	5	.	.	PUNCT
easat-6983	228	6	hypothesis	hypothesis	NOUN
easat-6983	228	7	testing	testing	NOUN
easat-6983	228	8	result	result	NOUN
easat-6983	228	9	.	.	PUNCT
easat-6983	229	1	coefficient	coefficient	PROPN
easat-6983	229	2	t	t	PROPN
easat-6983	229	3	statistics	statistics	PROPN
easat-6983	229	4	prob	prob	PROPN
easat-6983	229	5	.	.	PUNCT
easat-6983	230	1	decision	decision	NOUN
easat-6983	230	2	esg	esg	PROPN
easat-6983	230	3	-	-	PUNCT
easat-6983	230	4	>	>	X
easat-6983	230	5	fps	fps	PROPN
easat-6983	230	6	0.076	0.076	NUM
easat-6983	230	7	1.096	1.096	NUM
easat-6983	230	8	0.273	0.273	NUM
easat-6983	230	9	rejected	reject	VERB
easat-6983	230	10	gwi	gwi	NOUN
easat-6983	230	11	-	-	PUNCT
easat-6983	230	12	>	>	X
easat-6983	230	13	fps	fps	NOUN
easat-6983	230	14	-0.062	-0.062	NUM
easat-6983	230	15	1.180	1.180	NUM
easat-6983	230	16	0.238	0.238	NUM
easat-6983	230	17	rejected	reject	VERB
easat-6983	230	18	bsz	bsz	NOUN
easat-6983	230	19	-	-	PUNCT
easat-6983	230	20	>	>	X
easat-6983	230	21	fps	fps	NOUN
easat-6983	230	22	0.193	0.193	NUM
easat-6983	230	23	2.895	2.895	NUM
easat-6983	230	24	0.004	0.004	NUM
easat-6983	230	25	accepted	accept	VERB
easat-6983	230	26	bid	bid	NOUN
easat-6983	230	27	-	-	PUNCT
easat-6983	230	28	>	>	X
easat-6983	230	29	fps	fps	NOUN
easat-6983	230	30	0.302	0.302	NUM
easat-6983	230	31	4.077	4.077	NUM
easat-6983	230	32	0.000	0.000	NUM
easat-6983	230	33	accepted	accept	VERB
easat-6983	230	34	bdv	bdv	PROPN
easat-6983	230	35	-	-	PUNCT
easat-6983	230	36	>	>	X
easat-6983	230	37	fps	fps	NOUN
easat-6983	230	38	0.128	0.128	NUM
easat-6983	230	39	2.757	2.757	NUM
easat-6983	230	40	0.006	0.006	NUM
easat-6983	230	41	accepted	accept	VERB
easat-6983	230	42	iaq	iaq	PROPN
easat-6983	230	43	x	x	PROPN
easat-6983	230	44	esg	esg	PROPN
easat-6983	230	45	-	-	PUNCT
easat-6983	230	46	>	>	X
easat-6983	230	47	fps	fps	NOUN
easat-6983	230	48	0.168	0.168	NUM
easat-6983	230	49	2.400	2.400	NUM
easat-6983	230	50	0.016	0.016	NUM
easat-6983	230	51	accepted	accept	VERB
easat-6983	230	52	iaq	iaq	PROPN
easat-6983	230	53	x	x	SYM
easat-6983	230	54	gwi	gwi	PROPN
easat-6983	230	55	-	-	PUNCT
easat-6983	230	56	>	>	X
easat-6983	230	57	fps	fps	PROPN
easat-6983	230	58	-0.060	-0.060	NOUN
easat-6983	230	59	1.343	1.343	NUM
easat-6983	230	60	0.179	0.179	NUM
easat-6983	230	61	rejected	reject	VERB
easat-6983	230	62	iaq	iaq	PROPN
easat-6983	230	63	x	x	SYM
easat-6983	230	64	bsz	bsz	PROPN
easat-6983	230	65	-	-	PUNCT
easat-6983	230	66	>	>	X
easat-6983	230	67	fps	fps	NOUN
easat-6983	230	68	0.255	0.255	NUM
easat-6983	230	69	4.712	4.712	NUM
easat-6983	230	70	0.000	0.000	NUM
easat-6983	230	71	accepted	accept	VERB
easat-6983	230	72	iaq	iaq	PROPN
easat-6983	230	73	x	x	SYM
easat-6983	230	74	bid	bid	NOUN
easat-6983	230	75	-	-	PUNCT
easat-6983	230	76	>	>	X
easat-6983	230	77	fps	fps	NOUN
easat-6983	230	78	0.188	0.188	NUM
easat-6983	230	79	2.121	2.121	NUM
easat-6983	230	80	0.034	0.034	NUM
easat-6983	230	81	accepted	accept	VERB
easat-6983	230	82	iaq	iaq	PROPN
easat-6983	230	83	x	x	SYM
easat-6983	230	84	bdv	bdv	PROPN
easat-6983	230	85	-	-	PUNCT
easat-6983	230	86	>	>	X
easat-6983	230	87	fps	fps	PROPN
easat-6983	230	88	-0.034	-0.034	NUM
easat-6983	230	89	0.551	0.551	NUM
easat-6983	230	90	0.582	0.582	NUM
easat-6983	230	91	rejected	reject	VERB
easat-6983	230	92	lev	lev	NOUN
easat-6983	230	93	-	-	PUNCT
easat-6983	230	94	>	>	X
easat-6983	230	95	fps	fps	PROPN
easat-6983	230	96	-0.003	-0.003	PROPN
easat-6983	230	97	0.081	0.081	NUM
easat-6983	230	98	0.935	0.935	NUM
easat-6983	230	99	rejected	reject	VERB
easat-6983	230	100	sze	sze	PROPN
easat-6983	230	101	-	-	PUNCT
easat-6983	230	102	>	>	X
easat-6983	230	103	fps	fps	PROPN
easat-6983	230	104	-0.171	-0.171	NUM
easat-6983	230	105	3.087	3.087	NUM
easat-6983	230	106	0.002	0.002	NUM
easat-6983	230	107	accepted	accept	VERB
easat-6983	230	108	the	the	DET
easat-6983	230	109	hypothesis	hypothesis	NOUN
easat-6983	230	110	testing	testing	NOUN
easat-6983	230	111	was	be	AUX
easat-6983	230	112	conducted	conduct	VERB
easat-6983	230	113	using	use	VERB
easat-6983	230	114	the	the	DET
easat-6983	230	115	bootstrapping	bootstrappe	VERB
easat-6983	230	116	method	method	NOUN
easat-6983	230	117	,	,	PUNCT
easat-6983	230	118	with	with	ADP
easat-6983	230	119	a	a	DET
easat-6983	230	120	confidence	confidence	NOUN
easat-6983	230	121	level	level	NOUN
easat-6983	230	122	set	set	VERB
easat-6983	230	123	at	at	ADP
easat-6983	230	124	95	95	NUM
easat-6983	230	125	%	%	NOUN
easat-6983	230	126	(	(	PUNCT
easat-6983	230	127	significance	significance	NOUN
easat-6983	230	128	level	level	NOUN
easat-6983	230	129	of	of	ADP
easat-6983	230	130	5	5	NUM
easat-6983	230	131	%	%	NOUN
easat-6983	230	132	)	)	PUNCT
easat-6983	230	133	and	and	CCONJ
easat-6983	230	134	a	a	DET
easat-6983	230	135	critical	critical	ADJ
easat-6983	230	136	t	t	NOUN
easat-6983	230	137	-	-	PUNCT
easat-6983	230	138	value	value	NOUN
easat-6983	230	139	of	of	ADP
easat-6983	230	140	1.96	1.96	NUM
easat-6983	230	141	.	.	PUNCT
easat-6983	231	1	this	this	DET
easat-6983	231	2	approach	approach	NOUN
easat-6983	231	3	allowed	allow	VERB
easat-6983	231	4	for	for	ADP
easat-6983	231	5	the	the	DET
easat-6983	231	6	assessment	assessment	NOUN
easat-6983	231	7	of	of	ADP
easat-6983	231	8	the	the	DET
easat-6983	231	9	significance	significance	NOUN
easat-6983	231	10	of	of	ADP
easat-6983	231	11	the	the	DET
easat-6983	231	12	relationship	relationship	NOUN
easat-6983	231	13	between	between	ADP
easat-6983	231	14	the	the	DET
easat-6983	231	15	variables	variable	NOUN
easat-6983	231	16	in	in	ADP
easat-6983	231	17	the	the	DET
easat-6983	231	18	research	research	NOUN
easat-6983	231	19	model	model	NOUN
easat-6983	231	20	.	.	PUNCT
easat-6983	232	1	if	if	SCONJ
easat-6983	232	2	the	the	DET
easat-6983	232	3	p	p	NOUN
easat-6983	232	4	-	-	PUNCT
easat-6983	232	5	value	value	NOUN
easat-6983	232	6	exceeds	exceed	VERB
easat-6983	232	7	0.05	0.05	NUM
easat-6983	232	8	,	,	PUNCT
easat-6983	232	9	it	it	PRON
easat-6983	232	10	indicates	indicate	VERB
easat-6983	232	11	that	that	SCONJ
easat-6983	232	12	there	there	PRON
easat-6983	232	13	is	be	VERB
easat-6983	232	14	no	no	DET
easat-6983	232	15	significant	significant	ADJ
easat-6983	232	16	relationship	relationship	NOUN
easat-6983	232	17	between	between	ADP
easat-6983	232	18	the	the	DET
easat-6983	232	19	variables	variable	NOUN
easat-6983	232	20	[	[	X
easat-6983	232	21	70	70	NUM
easat-6983	232	22	,	,	PUNCT
easat-6983	232	23	76	76	NUM
easat-6983	232	24	]	]	PUNCT
easat-6983	232	25	.	.	PUNCT
easat-6983	233	1	based	base	VERB
easat-6983	233	2	on	on	ADP
easat-6983	233	3	the	the	DET
easat-6983	233	4	test	test	NOUN
easat-6983	233	5	result	result	NOUN
easat-6983	233	6	presented	present	VERB
easat-6983	233	7	in	in	ADP
easat-6983	233	8	table	table	NOUN
easat-6983	233	9	8	8	NUM
easat-6983	233	10	.	.	PUNCT
easat-6983	234	1	it	it	PRON
easat-6983	234	2	shows	show	VERB
easat-6983	234	3	that	that	SCONJ
easat-6983	234	4	esg	esg	PROPN
easat-6983	234	5	disclosure	disclosure	NOUN
easat-6983	234	6	has	have	VERB
easat-6983	234	7	a	a	DET
easat-6983	234	8	positive	positive	ADJ
easat-6983	234	9	coefficient	coefficient	NOUN
easat-6983	234	10	of	of	ADP
easat-6983	234	11	0.076	0.076	NUM
easat-6983	234	12	,	,	PUNCT
easat-6983	234	13	a	a	DET
easat-6983	234	14	t	t	NOUN
easat-6983	234	15	-	-	PUNCT
easat-6983	234	16	statistic	statistic	NOUN
easat-6983	234	17	of	of	ADP
easat-6983	234	18	1.096	1.096	NUM
easat-6983	234	19	,	,	PUNCT
easat-6983	234	20	and	and	CCONJ
easat-6983	234	21	a	a	DET
easat-6983	234	22	p	p	NOUN
easat-6983	234	23	-	-	PUNCT
easat-6983	234	24	value	value	NOUN
easat-6983	234	25	of	of	ADP
easat-6983	234	26	0.273	0.273	NUM
easat-6983	234	27	,	,	PUNCT
easat-6983	234	28	indicating	indicate	VERB
easat-6983	234	29	that	that	SCONJ
easat-6983	234	30	esg	esg	PROPN
easat-6983	234	31	disclosure	disclosure	NOUN
easat-6983	234	32	insignificantly	insignificantly	ADV
easat-6983	234	33	affects	affect	VERB
easat-6983	234	34	the	the	DET
easat-6983	234	35	financial	financial	ADJ
easat-6983	234	36	performance	performance	NOUN
easat-6983	234	37	;	;	PUNCT
easat-6983	234	38	hence	hence	ADV
easat-6983	234	39	,	,	PUNCT
easat-6983	234	40	h1	h1	PROPN
easat-6983	234	41	is	be	AUX
easat-6983	234	42	rejected	reject	VERB
easat-6983	234	43	.	.	PUNCT
easat-6983	235	1	greenwashing	greenwashing	NOUN
easat-6983	235	2	has	have	VERB
easat-6983	235	3	a	a	DET
easat-6983	235	4	negative	negative	ADJ
easat-6983	235	5	coefficient	coefficient	NOUN
easat-6983	235	6	of	of	ADP
easat-6983	235	7	0.062	0.062	NUM
easat-6983	235	8	,	,	PUNCT
easat-6983	235	9	t	t	PROPN
easat-6983	235	10	-	-	PUNCT
easat-6983	235	11	statistics	statistic	NOUN
easat-6983	235	12	of	of	ADP
easat-6983	235	13	0.176	0.176	NUM
easat-6983	235	14	,	,	PUNCT
easat-6983	235	15	and	and	CCONJ
easat-6983	235	16	p	p	X
easat-6983	235	17	-	-	PUNCT
easat-6983	235	18	value	value	NOUN
easat-6983	235	19	of	of	ADP
easat-6983	235	20	0.430	0.430	NUM
easat-6983	235	21	,	,	PUNCT
easat-6983	235	22	indicating	indicate	VERB
easat-6983	235	23	that	that	SCONJ
easat-6983	235	24	greenwashing	greenwashing	NOUN
easat-6983	235	25	has	have	VERB
easat-6983	235	26	insignificant	insignificant	ADJ
easat-6983	235	27	effects	effect	NOUN
easat-6983	235	28	on	on	ADP
easat-6983	235	29	financial	financial	ADJ
easat-6983	235	30	performance	performance	NOUN
easat-6983	235	31	,	,	PUNCT
easat-6983	235	32	hence	hence	ADV
easat-6983	235	33	,	,	PUNCT
easat-6983	235	34	h2	h2	PROPN
easat-6983	235	35	is	be	AUX
easat-6983	235	36	rejected	reject	VERB
easat-6983	235	37	.	.	PUNCT
easat-6983	236	1	meanwhile	meanwhile	ADV
easat-6983	236	2	,	,	PUNCT
easat-6983	236	3	board	board	NOUN
easat-6983	236	4	size	size	NOUN
easat-6983	236	5	has	have	VERB
easat-6983	236	6	a	a	DET
easat-6983	236	7	p	p	NOUN
easat-6983	236	8	-	-	PUNCT
easat-6983	236	9	value	value	NOUN
easat-6983	236	10	of	of	ADP
easat-6983	236	11	0.004	0.004	NUM
easat-6983	236	12	,	,	PUNCT
easat-6983	236	13	t	t	PROPN
easat-6983	236	14	-	-	PUNCT
easat-6983	236	15	statistics	statistic	NOUN
easat-6983	236	16	of	of	ADP
easat-6983	236	17	2.895	2.895	NUM
easat-6983	236	18	,	,	PUNCT
easat-6983	236	19	and	and	CCONJ
easat-6983	236	20	a	a	DET
easat-6983	236	21	positive	positive	ADJ
easat-6983	236	22	coefficient	coefficient	NOUN
easat-6983	236	23	of	of	ADP
easat-6983	236	24	0.193	0.193	NUM
easat-6983	236	25	,	,	PUNCT
easat-6983	236	26	which	which	PRON
easat-6983	236	27	means	mean	VERB
easat-6983	236	28	that	that	SCONJ
easat-6983	236	29	board	board	NOUN
easat-6983	236	30	size	size	NOUN
easat-6983	236	31	positively	positively	ADV
easat-6983	236	32	impacts	impact	VERB
easat-6983	236	33	financial	financial	ADJ
easat-6983	236	34	performance	performance	NOUN
easat-6983	236	35	.	.	PUNCT
easat-6983	237	1	therefore	therefore	ADV
easat-6983	237	2	,	,	PUNCT
easat-6983	237	3	h3	h3	NOUN
easat-6983	237	4	is	be	AUX
easat-6983	237	5	accepted	accept	VERB
easat-6983	237	6	.	.	PUNCT
easat-6983	238	1	board	board	NOUN
easat-6983	238	2	independence	independence	NOUN
easat-6983	238	3	also	also	ADV
easat-6983	238	4	has	have	VERB
easat-6983	238	5	a	a	DET
easat-6983	238	6	positive	positive	ADJ
easat-6983	238	7	and	and	CCONJ
easat-6983	238	8	significant	significant	ADJ
easat-6983	238	9	effect	effect	NOUN
easat-6983	238	10	on	on	ADP
easat-6983	238	11	financial	financial	ADJ
easat-6983	238	12	performance	performance	NOUN
easat-6983	238	13	,	,	PUNCT
easat-6983	238	14	as	as	SCONJ
easat-6983	238	15	seen	see	VERB
easat-6983	238	16	in	in	ADP
easat-6983	238	17	the	the	DET
easat-6983	238	18	results	result	NOUN
easat-6983	238	19	possess	possess	VERB
easat-6983	238	20	a	a	DET
easat-6983	238	21	p	p	NOUN
easat-6983	238	22	-	-	PUNCT
easat-6983	238	23	value	value	NOUN
easat-6983	238	24	of	of	ADP
easat-6983	238	25	0.000	0.000	NUM
easat-6983	238	26	,	,	PUNCT
easat-6983	238	27	a	a	DET
easat-6983	238	28	t	t	NOUN
easat-6983	238	29	-	-	PUNCT
easat-6983	238	30	statistic	statistic	NOUN
easat-6983	238	31	of	of	ADP
easat-6983	238	32	4.077	4.077	NUM
easat-6983	238	33	,	,	PUNCT
easat-6983	238	34	and	and	CCONJ
easat-6983	238	35	a	a	DET
easat-6983	238	36	positive	positive	ADJ
easat-6983	238	37	coefficient	coefficient	NOUN
easat-6983	238	38	of	of	ADP
easat-6983	238	39	0.302	0.302	NUM
easat-6983	238	40	,	,	PUNCT
easat-6983	238	41	therefore	therefore	ADV
easat-6983	238	42	,	,	PUNCT
easat-6983	238	43	h4	h4	PROPN
easat-6983	238	44	is	be	AUX
easat-6983	238	45	accepted	accept	VERB
easat-6983	238	46	.	.	PUNCT
easat-6983	239	1	for	for	ADP
easat-6983	239	2	board	board	NOUN
easat-6983	239	3	diversity	diversity	NOUN
easat-6983	239	4	,	,	PUNCT
easat-6983	239	5	the	the	DET
easat-6983	239	6	result	result	NOUN
easat-6983	239	7	showed	show	VERB
easat-6983	239	8	the	the	DET
easat-6983	239	9	pvalue	pvalue	NOUN
easat-6983	239	10	of	of	ADP
easat-6983	239	11	0.006	0.006	NUM
easat-6983	239	12	,	,	PUNCT
easat-6983	239	13	t	t	PROPN
easat-6983	239	14	-	-	PUNCT
easat-6983	239	15	statistics	statistic	NOUN
easat-6983	239	16	of	of	ADP
easat-6983	239	17	2.757and	2.757and	NOUN
easat-6983	239	18	a	a	DET
easat-6983	239	19	positive	positive	ADJ
easat-6983	239	20	coefficient	coefficient	NOUN
easat-6983	239	21	,	,	PUNCT
easat-6983	239	22	which	which	PRON
easat-6983	239	23	means	mean	VERB
easat-6983	239	24	that	that	SCONJ
easat-6983	239	25	board	board	NOUN
easat-6983	239	26	diversity	diversity	NOUN
easat-6983	239	27	significantly	significantly	ADV
easat-6983	239	28	positively	positively	ADV
easat-6983	239	29	affects	affect	VERB
easat-6983	239	30	financial	financial	ADJ
easat-6983	239	31	performance	performance	NOUN
easat-6983	239	32	,	,	PUNCT
easat-6983	239	33	hence	hence	ADV
easat-6983	239	34	,	,	PUNCT
easat-6983	239	35	h5	h5	PROPN
easat-6983	239	36	is	be	AUX
easat-6983	239	37	accepted	accept	VERB
easat-6983	239	38	.	.	PUNCT
easat-6983	240	1	regarding	regard	VERB
easat-6983	240	2	moderating	moderate	VERB
easat-6983	240	3	variables	variable	NOUN
easat-6983	240	4	,	,	PUNCT
easat-6983	240	5	the	the	DET
easat-6983	240	6	result	result	NOUN
easat-6983	240	7	shows	show	VERB
easat-6983	240	8	that	that	SCONJ
easat-6983	240	9	it	it	PRON
easat-6983	240	10	insignificantly	insignificantly	ADV
easat-6983	240	11	moderates	moderate	VERB
easat-6983	240	12	the	the	DET
easat-6983	240	13	relationship	relationship	NOUN
easat-6983	240	14	between	between	ADP
easat-6983	240	15	greenwashing	greenwashing	NOUN
easat-6983	240	16	and	and	CCONJ
easat-6983	240	17	board	board	NOUN
easat-6983	240	18	diversity	diversity	NOUN
easat-6983	240	19	with	with	ADP
easat-6983	240	20	financial	financial	ADJ
easat-6983	240	21	performance	performance	NOUN
easat-6983	240	22	,	,	PUNCT
easat-6983	240	23	because	because	SCONJ
easat-6983	240	24	the	the	DET
easat-6983	240	25	p	p	NOUN
easat-6983	240	26	-	-	PUNCT
easat-6983	240	27	value	value	NOUN
easat-6983	240	28	>	>	X
easat-6983	240	29	0,05	0,05	NOUN
easat-6983	240	30	,	,	PUNCT
easat-6983	240	31	which	which	PRON
easat-6983	240	32	means	mean	VERB
easat-6983	240	33	that	that	SCONJ
easat-6983	240	34	internal	internal	ADJ
easat-6983	240	35	audit	audit	NOUN
easat-6983	240	36	quality	quality	NOUN
easat-6983	240	37	does	do	AUX
easat-6983	240	38	not	not	PART
easat-6983	240	39	moderate	moderate	VERB
easat-6983	240	40	the	the	DET
easat-6983	240	41	relationship	relationship	NOUN
easat-6983	240	42	,	,	PUNCT
easat-6983	240	43	hence	hence	ADV
easat-6983	240	44	,	,	PUNCT
easat-6983	240	45	h7	h7	PROPN
easat-6983	240	46	and	and	CCONJ
easat-6983	240	47	h10	h10	PROPN
easat-6983	240	48	are	be	AUX
easat-6983	240	49	rejected	reject	VERB
easat-6983	240	50	.	.	PUNCT
easat-6983	241	1	meanwhile	meanwhile	ADV
easat-6983	241	2	,	,	PUNCT
easat-6983	241	3	the	the	DET
easat-6983	241	4	result	result	NOUN
easat-6983	241	5	demonstrated	demonstrate	VERB
easat-6983	241	6	that	that	SCONJ
easat-6983	241	7	internal	internal	ADJ
easat-6983	241	8	audit	audit	NOUN
easat-6983	241	9	quality	quality	NOUN
easat-6983	241	10	moderates	moderate	VERB
easat-6983	241	11	the	the	DET
easat-6983	241	12	relationship	relationship	NOUN
easat-6983	241	13	between	between	ADP
easat-6983	241	14	esg	esg	PROPN
easat-6983	241	15	disclosure	disclosure	NOUN
easat-6983	241	16	with	with	ADP
easat-6983	241	17	financial	financial	ADJ
easat-6983	241	18	performance	performance	NOUN
easat-6983	241	19	,	,	PUNCT
easat-6983	241	20	with	with	ADP
easat-6983	241	21	the	the	DET
easat-6983	241	22	p	p	NOUN
easat-6983	241	23	-	-	PUNCT
easat-6983	241	24	values	value	NOUN
easat-6983	241	25	of	of	ADP
easat-6983	241	26	0.016	0.016	NUM
easat-6983	241	27	and	and	CCONJ
easat-6983	241	28	a	a	DET
easat-6983	241	29	positive	positive	ADJ
easat-6983	241	30	coefficient	coefficient	NOUN
easat-6983	241	31	,	,	PUNCT
easat-6983	241	32	which	which	PRON
easat-6983	241	33	means	mean	VERB
easat-6983	241	34	that	that	SCONJ
easat-6983	241	35	the	the	DET
easat-6983	241	36	internal	internal	ADJ
easat-6983	241	37	audit	audit	NOUN
easat-6983	241	38	quality	quality	NOUN
easat-6983	241	39	can	can	AUX
easat-6983	241	40	strengthen	strengthen	VERB
easat-6983	241	41	the	the	DET
easat-6983	241	42	positive	positive	ADJ
easat-6983	241	43	relationship	relationship	NOUN
easat-6983	241	44	between	between	ADP
easat-6983	241	45	esg	esg	PROPN
easat-6983	241	46	disclosure	disclosure	NOUN
easat-6983	241	47	and	and	CCONJ
easat-6983	241	48	financial	financial	ADJ
easat-6983	241	49	performance	performance	NOUN
easat-6983	241	50	,	,	PUNCT
easat-6983	241	51	therefore	therefore	ADV
easat-6983	241	52	,	,	PUNCT
easat-6983	241	53	h6	h6	PROPN
easat-6983	241	54	is	be	AUX
easat-6983	241	55	accepted	accept	VERB
easat-6983	241	56	.	.	PUNCT
easat-6983	242	1	from	from	ADP
easat-6983	242	2	the	the	DET
easat-6983	242	3	results	result	NOUN
easat-6983	242	4	,	,	PUNCT
easat-6983	242	5	it	it	PRON
easat-6983	242	6	also	also	ADV
easat-6983	242	7	shows	show	VERB
easat-6983	242	8	that	that	SCONJ
easat-6983	242	9	internal	internal	ADJ
easat-6983	242	10	audit	audit	NOUN
easat-6983	242	11	quality	quality	NOUN
easat-6983	242	12	moderates	moderate	VERB
easat-6983	242	13	the	the	DET
easat-6983	242	14	relationship	relationship	NOUN
easat-6983	242	15	between	between	ADP
easat-6983	242	16	board	board	NOUN
easat-6983	242	17	size	size	NOUN
easat-6983	242	18	and	and	CCONJ
easat-6983	242	19	financial	financial	ADJ
easat-6983	242	20	performance	performance	NOUN
easat-6983	242	21	,	,	PUNCT
easat-6983	242	22	with	with	ADP
easat-6983	242	23	a	a	DET
easat-6983	242	24	pvalue	pvalue	NOUN
easat-6983	242	25	of	of	ADP
easat-6983	242	26	0.000	0.000	NUM
easat-6983	242	27	and	and	CCONJ
easat-6983	242	28	a	a	DET
easat-6983	242	29	positive	positive	ADJ
easat-6983	242	30	coefficient	coefficient	NOUN
easat-6983	242	31	.	.	PUNCT
easat-6983	243	1	this	this	PRON
easat-6983	243	2	suggests	suggest	VERB
easat-6983	243	3	that	that	SCONJ
easat-6983	243	4	the	the	DET
easat-6983	243	5	positive	positive	ADJ
easat-6983	243	6	impact	impact	NOUN
easat-6983	243	7	of	of	ADP
easat-6983	243	8	board	board	NOUN
easat-6983	243	9	size	size	NOUN
easat-6983	243	10	on	on	ADP
easat-6983	243	11	financial	financial	ADJ
easat-6983	243	12	performance	performance	NOUN
easat-6983	243	13	can	can	AUX
easat-6983	243	14	be	be	AUX
easat-6983	243	15	strengthened	strengthen	VERB
easat-6983	243	16	with	with	ADP
easat-6983	243	17	internal	internal	ADJ
easat-6983	243	18	audit	audit	NOUN
easat-6983	243	19	quality	quality	NOUN
easat-6983	243	20	,	,	PUNCT
easat-6983	243	21	hence	hence	ADV
easat-6983	243	22	,	,	PUNCT
easat-6983	243	23	h8	h8	PROPN
easat-6983	243	24	is	be	AUX
easat-6983	243	25	accepted	accept	VERB
easat-6983	243	26	.	.	PUNCT
easat-6983	244	1	internal	internal	ADJ
easat-6983	244	2	audit	audit	NOUN
easat-6983	244	3	quality	quality	NOUN
easat-6983	244	4	also	also	ADV
easat-6983	244	5	moderates	moderate	VERB
easat-6983	244	6	the	the	DET
easat-6983	244	7	relationship	relationship	NOUN
easat-6983	244	8	between	between	ADP
easat-6983	244	9	board	board	NOUN
easat-6983	244	10	independence	independence	NOUN
easat-6983	244	11	and	and	CCONJ
easat-6983	244	12	financial	financial	ADJ
easat-6983	244	13	performance	performance	NOUN
easat-6983	244	14	,	,	PUNCT
easat-6983	244	15	with	with	ADP
easat-6983	244	16	the	the	DET
easat-6983	244	17	p	p	NOUN
easat-6983	244	18	-	-	PUNCT
easat-6983	244	19	value	value	NOUN
easat-6983	244	20	of	of	ADP
easat-6983	244	21	0.034	0.034	NUM
easat-6983	244	22	and	and	CCONJ
easat-6983	244	23	a	a	DET
easat-6983	244	24	positive	positive	ADJ
easat-6983	244	25	coefficient	coefficient	NOUN
easat-6983	244	26	,	,	PUNCT
easat-6983	244	27	indicating	indicate	VERB
easat-6983	244	28	that	that	SCONJ
easat-6983	244	29	internal	internal	ADJ
easat-6983	244	30	audit	audit	NOUN
easat-6983	244	31	quality	quality	NOUN
easat-6983	244	32	significantly	significantly	ADV
easat-6983	244	33	positively	positively	ADV
easat-6983	244	34	moderates	moderate	VERB
easat-6983	244	35	the	the	DET
easat-6983	244	36	positive	positive	ADJ
easat-6983	244	37	relationship	relationship	NOUN
easat-6983	244	38	between	between	ADP
easat-6983	244	39	board	board	NOUN
easat-6983	244	40	independence	independence	NOUN
easat-6983	244	41	and	and	CCONJ
easat-6983	244	42	financial	financial	ADJ
easat-6983	244	43	performance	performance	NOUN
easat-6983	244	44	,	,	PUNCT
easat-6983	244	45	therefore	therefore	ADV
easat-6983	244	46	,	,	PUNCT
easat-6983	244	47	h9	h9	PROPN
easat-6983	244	48	is	be	AUX
easat-6983	244	49	accepted	accept	VERB
easat-6983	244	50	.	.	PUNCT
easat-6983	245	1	regarding	regard	VERB
easat-6983	245	2	the	the	DET
easat-6983	245	3	control	control	NOUN
easat-6983	245	4	variable	variable	NOUN
easat-6983	245	5	,	,	PUNCT
easat-6983	245	6	it	it	PRON
easat-6983	245	7	is	be	AUX
easat-6983	245	8	found	find	VERB
easat-6983	245	9	that	that	SCONJ
easat-6983	245	10	firm	firm	ADJ
easat-6983	245	11	size	size	NOUN
easat-6983	245	12	significantly	significantly	ADV
easat-6983	245	13	negatively	negatively	ADV
easat-6983	245	14	influences	influence	VERB
easat-6983	245	15	financial	financial	ADJ
easat-6983	245	16	performance	performance	NOUN
easat-6983	245	17	,	,	PUNCT
easat-6983	245	18	while	while	SCONJ
easat-6983	245	19	leverage	leverage	NOUN
easat-6983	245	20	insignificantly	insignificantly	ADV
easat-6983	245	21	affects	affect	VERB
easat-6983	245	22	financial	financial	ADJ
easat-6983	245	23	performance	performance	NOUN
easat-6983	245	24	.	.	PUNCT
easat-6983	246	1	696	696	NUM
easat-6983	246	2	edelweiss	edelweiss	PROPN
easat-6983	246	3	applied	apply	VERB
easat-6983	246	4	science	science	NOUN
easat-6983	246	5	and	and	CCONJ
easat-6983	246	6	technology	technology	NOUN
easat-6983	246	7	issn	issn	PROPN
easat-6983	246	8	:	:	PUNCT
easat-6983	246	9	2576	2576	NUM
easat-6983	246	10	-	-	SYM
easat-6983	246	11	8484	8484	NUM
easat-6983	246	12	vol	vol	NOUN
easat-6983	246	13	.	.	PROPN
easat-6983	247	1	9	9	NUM
easat-6983	247	2	,	,	PUNCT
easat-6983	247	3	no	no	INTJ
easat-6983	247	4	.	.	NOUN
easat-6983	247	5	5	5	NUM
easat-6983	247	6	:	:	PUNCT
easat-6983	247	7	685	685	NUM
easat-6983	247	8	-	-	SYM
easat-6983	247	9	702	702	NUM
easat-6983	247	10	,	,	PUNCT
easat-6983	247	11	2025	2025	NUM
easat-6983	247	12	doi	doi	NOUN
easat-6983	247	13	:	:	PUNCT
easat-6983	247	14	10.55214/25768484.v9i5.6983	10.55214/25768484.v9i5.6983	PROPN
easat-6983	247	15	©	©	PROPN
easat-6983	247	16	2025	2025	NUM
easat-6983	247	17	by	by	ADP
easat-6983	247	18	the	the	DET
easat-6983	247	19	authors	author	NOUN
easat-6983	247	20	;	;	PUNCT
easat-6983	247	21	licensee	licensee	PROPN
easat-6983	247	22	learning	learning	NOUN
easat-6983	247	23	gate	gate	NOUN
easat-6983	247	24	5	5	NUM
easat-6983	247	25	.	.	PUNCT
easat-6983	247	26	conclusion	conclusion	NOUN
easat-6983	247	27	this	this	DET
easat-6983	247	28	study	study	NOUN
easat-6983	247	29	investigates	investigate	VERB
easat-6983	247	30	the	the	DET
easat-6983	247	31	impact	impact	NOUN
easat-6983	247	32	of	of	ADP
easat-6983	247	33	esg	esg	NOUN
easat-6983	247	34	reporting	report	VERB
easat-6983	247	35	on	on	ADP
easat-6983	247	36	financial	financial	ADJ
easat-6983	247	37	performance	performance	NOUN
easat-6983	247	38	amid	amid	ADP
easat-6983	247	39	rising	rise	VERB
easat-6983	247	40	global	global	ADJ
easat-6983	247	41	esg	esg	PROPN
easat-6983	247	42	awareness	awareness	NOUN
easat-6983	247	43	and	and	CCONJ
easat-6983	247	44	regulatory	regulatory	ADJ
easat-6983	247	45	demands	demand	NOUN
easat-6983	247	46	.	.	PUNCT
easat-6983	248	1	while	while	SCONJ
easat-6983	248	2	esg	esg	NOUN
easat-6983	248	3	disclosures	disclosure	NOUN
easat-6983	248	4	often	often	ADV
easat-6983	248	5	correlate	correlate	VERB
easat-6983	248	6	with	with	ADP
easat-6983	248	7	improved	improved	ADJ
easat-6983	248	8	financial	financial	ADJ
easat-6983	248	9	outcomes	outcome	NOUN
easat-6983	248	10	,	,	PUNCT
easat-6983	248	11	results	result	NOUN
easat-6983	248	12	vary	vary	VERB
easat-6983	248	13	due	due	ADJ
easat-6983	248	14	to	to	ADP
easat-6983	248	15	firm	firm	ADJ
easat-6983	248	16	-	-	PUNCT
easat-6983	248	17	specific	specific	ADJ
easat-6983	248	18	factors	factor	NOUN
easat-6983	248	19	and	and	CCONJ
easat-6983	248	20	risks	risk	NOUN
easat-6983	248	21	like	like	ADP
easat-6983	248	22	greenwashing	greenwashe	VERB
easat-6983	248	23	.	.	PUNCT
easat-6983	249	1	strong	strong	ADJ
easat-6983	249	2	corporate	corporate	ADJ
easat-6983	249	3	governance	governance	NOUN
easat-6983	249	4	and	and	CCONJ
easat-6983	249	5	internal	internal	ADJ
easat-6983	249	6	audits	audits	NOUN
easat-6983	249	7	are	be	AUX
easat-6983	249	8	essential	essential	ADJ
easat-6983	249	9	for	for	ADP
easat-6983	249	10	transparency	transparency	NOUN
easat-6983	249	11	and	and	CCONJ
easat-6983	249	12	performance	performance	NOUN
easat-6983	249	13	.	.	PUNCT
easat-6983	250	1	using	use	VERB
easat-6983	250	2	pls	pls	NOUN
easat-6983	250	3	-	-	PUNCT
easat-6983	250	4	sem	sem	NOUN
easat-6983	250	5	with	with	ADP
easat-6983	250	6	275	275	NUM
easat-6983	250	7	samples	sample	NOUN
easat-6983	250	8	,	,	PUNCT
easat-6983	250	9	consisting	consist	VERB
easat-6983	250	10	of	of	ADP
easat-6983	250	11	55	55	NUM
easat-6983	250	12	companies	company	NOUN
easat-6983	250	13	that	that	PRON
easat-6983	250	14	have	have	AUX
easat-6983	250	15	been	be	AUX
easat-6983	250	16	listed	list	VERB
easat-6983	250	17	on	on	ADP
easat-6983	250	18	the	the	DET
easat-6983	250	19	indonesia	indonesia	PROPN
easat-6983	250	20	stock	stock	PROPN
easat-6983	250	21	exchange	exchange	PROPN
easat-6983	250	22	(	(	PUNCT
easat-6983	250	23	idx	idx	PROPN
easat-6983	250	24	)	)	PUNCT
easat-6983	250	25	since	since	SCONJ
easat-6983	250	26	2018	2018	NUM
easat-6983	250	27	,	,	PUNCT
easat-6983	250	28	published	publish	VERB
easat-6983	250	29	sustainability	sustainability	NOUN
easat-6983	250	30	reports	report	NOUN
easat-6983	250	31	,	,	PUNCT
easat-6983	250	32	and	and	CCONJ
easat-6983	250	33	financial	financial	ADJ
easat-6983	250	34	statements	statement	NOUN
easat-6983	250	35	with	with	ADP
easat-6983	250	36	unqualified	unqualified	ADJ
easat-6983	250	37	audit	audit	NOUN
easat-6983	250	38	opinions	opinion	NOUN
easat-6983	250	39	from	from	ADP
easat-6983	250	40	2019	2019	NUM
easat-6983	250	41	–	–	PUNCT
easat-6983	250	42	2023	2023	NUM
easat-6983	250	43	,	,	PUNCT
easat-6983	250	44	excluding	exclude	VERB
easat-6983	250	45	financial	financial	ADJ
easat-6983	250	46	services	service	NOUN
easat-6983	250	47	and	and	CCONJ
easat-6983	250	48	the	the	DET
easat-6983	250	49	real	real	ADJ
easat-6983	250	50	estate	estate	NOUN
easat-6983	250	51	sector	sector	NOUN
easat-6983	250	52	.	.	PUNCT
easat-6983	251	1	the	the	DET
easat-6983	251	2	findings	finding	NOUN
easat-6983	251	3	highlight	highlight	VERB
easat-6983	251	4	several	several	ADJ
easat-6983	251	5	key	key	ADJ
easat-6983	251	6	insights	insight	NOUN
easat-6983	251	7	.	.	PUNCT
easat-6983	252	1	hypothesis	hypothesis	NOUN
easat-6983	252	2	1	1	NUM
easat-6983	252	3	(	(	PUNCT
easat-6983	252	4	h1	h1	PROPN
easat-6983	252	5	)	)	PUNCT
easat-6983	252	6	,	,	PUNCT
easat-6983	252	7	which	which	PRON
easat-6983	252	8	proposed	propose	VERB
easat-6983	252	9	a	a	DET
easat-6983	252	10	positive	positive	ADJ
easat-6983	252	11	impact	impact	NOUN
easat-6983	252	12	of	of	ADP
easat-6983	252	13	esg	esg	PROPN
easat-6983	252	14	disclosure	disclosure	NOUN
easat-6983	252	15	on	on	ADP
easat-6983	252	16	financial	financial	ADJ
easat-6983	252	17	performance	performance	NOUN
easat-6983	252	18	,	,	PUNCT
easat-6983	252	19	was	be	AUX
easat-6983	252	20	not	not	PART
easat-6983	252	21	supported	support	VERB
easat-6983	252	22	,	,	PUNCT
easat-6983	252	23	as	as	SCONJ
easat-6983	252	24	the	the	DET
easat-6983	252	25	relationship	relationship	NOUN
easat-6983	252	26	was	be	AUX
easat-6983	252	27	found	find	VERB
easat-6983	252	28	to	to	PART
easat-6983	252	29	be	be	AUX
easat-6983	252	30	positive	positive	ADJ
easat-6983	252	31	but	but	CCONJ
easat-6983	252	32	statistically	statistically	ADV
easat-6983	252	33	insignificant	insignificant	ADJ
easat-6983	252	34	.	.	PUNCT
easat-6983	253	1	this	this	PRON
easat-6983	253	2	contradicts	contradict	VERB
easat-6983	253	3	agency	agency	NOUN
easat-6983	253	4	and	and	CCONJ
easat-6983	253	5	signaling	signal	VERB
easat-6983	253	6	theories	theory	NOUN
easat-6983	253	7	,	,	PUNCT
easat-6983	253	8	which	which	PRON
easat-6983	253	9	suggest	suggest	VERB
easat-6983	253	10	that	that	SCONJ
easat-6983	253	11	esg	esg	PROPN
easat-6983	253	12	disclosure	disclosure	NOUN
easat-6983	253	13	should	should	AUX
easat-6983	253	14	reduce	reduce	VERB
easat-6983	253	15	information	information	NOUN
easat-6983	253	16	asymmetry	asymmetry	NOUN
easat-6983	253	17	and	and	CCONJ
easat-6983	253	18	enhance	enhance	VERB
easat-6983	253	19	performance	performance	NOUN
easat-6983	253	20	.	.	PUNCT
easat-6983	254	1	the	the	DET
easat-6983	254	2	insignificance	insignificance	NOUN
easat-6983	254	3	of	of	ADP
easat-6983	254	4	esg	esg	PROPN
easat-6983	254	5	disclosure	disclosure	NOUN
easat-6983	254	6	may	may	AUX
easat-6983	254	7	be	be	AUX
easat-6983	254	8	due	due	ADJ
easat-6983	254	9	to	to	ADP
easat-6983	254	10	its	its	PRON
easat-6983	254	11	dimensional	dimensional	ADJ
easat-6983	254	12	nature	nature	NOUN
easat-6983	254	13	.	.	PUNCT
easat-6983	255	1	improvements	improvement	NOUN
easat-6983	255	2	in	in	ADP
easat-6983	255	3	one	one	NUM
easat-6983	255	4	or	or	CCONJ
easat-6983	255	5	more	more	ADJ
easat-6983	255	6	areas	area	NOUN
easat-6983	255	7	may	may	AUX
easat-6983	255	8	not	not	PART
easat-6983	255	9	enhance	enhance	VERB
easat-6983	255	10	financial	financial	ADJ
easat-6983	255	11	performance	performance	NOUN
easat-6983	255	12	unless	unless	SCONJ
easat-6983	255	13	they	they	PRON
easat-6983	255	14	align	align	VERB
easat-6983	255	15	with	with	ADP
easat-6983	255	16	investor	investor	NOUN
easat-6983	255	17	expectations	expectation	NOUN
easat-6983	255	18	and	and	CCONJ
easat-6983	255	19	market	market	NOUN
easat-6983	255	20	conditions	condition	NOUN
easat-6983	255	21	.	.	PUNCT
easat-6983	256	1	this	this	DET
easat-6983	256	2	result	result	NOUN
easat-6983	256	3	aligns	align	VERB
easat-6983	256	4	with	with	ADP
easat-6983	256	5	the	the	DET
easat-6983	256	6	prior	prior	ADJ
easat-6983	256	7	study	study	NOUN
easat-6983	256	8	by	by	ADP
easat-6983	256	9	gholami	gholami	PROPN
easat-6983	256	10	,	,	PUNCT
easat-6983	256	11	et	et	PROPN
easat-6983	256	12	al	al	PROPN
easat-6983	256	13	.	.	PUNCT
easat-6983	257	1	[	[	X
easat-6983	257	2	77	77	NUM
easat-6983	257	3	]	]	PUNCT
easat-6983	257	4	and	and	CCONJ
easat-6983	257	5	fernando	fernando	PROPN
easat-6983	257	6	,	,	PUNCT
easat-6983	257	7	et	et	PROPN
easat-6983	257	8	al	al	PROPN
easat-6983	257	9	.	.	PUNCT
easat-6983	258	1	[	[	X
easat-6983	258	2	37	37	NUM
easat-6983	258	3	]	]	PUNCT
easat-6983	258	4	.	.	PUNCT
easat-6983	259	1	therefore	therefore	ADV
easat-6983	259	2	,	,	PUNCT
easat-6983	259	3	h1	h1	PROPN
easat-6983	259	4	was	be	AUX
easat-6983	259	5	rejected	reject	VERB
easat-6983	259	6	.	.	PUNCT
easat-6983	260	1	in	in	ADP
easat-6983	260	2	hypothesis	hypothesis	NOUN
easat-6983	260	3	2	2	NUM
easat-6983	260	4	(	(	PUNCT
easat-6983	260	5	h2	h2	PROPN
easat-6983	260	6	)	)	PUNCT
easat-6983	260	7	,	,	PUNCT
easat-6983	260	8	the	the	DET
easat-6983	260	9	test	test	NOUN
easat-6983	260	10	also	also	ADV
easat-6983	260	11	found	find	VERB
easat-6983	260	12	that	that	SCONJ
easat-6983	260	13	greenwashing	greenwashing	NOUN
easat-6983	260	14	has	have	VERB
easat-6983	260	15	an	an	DET
easat-6983	260	16	insignificant	insignificant	ADJ
easat-6983	260	17	effect	effect	NOUN
easat-6983	260	18	on	on	ADP
easat-6983	260	19	financial	financial	ADJ
easat-6983	260	20	performance	performance	NOUN
easat-6983	260	21	.	.	PUNCT
easat-6983	261	1	the	the	DET
easat-6983	261	2	phenomenon	phenomenon	NOUN
easat-6983	261	3	of	of	ADP
easat-6983	261	4	greenwashing	greenwashing	NOUN
easat-6983	261	5	stands	stand	VERB
easat-6983	261	6	in	in	ADP
easat-6983	261	7	contrast	contrast	NOUN
easat-6983	261	8	to	to	ADP
easat-6983	261	9	the	the	DET
easat-6983	261	10	assumptions	assumption	NOUN
easat-6983	261	11	of	of	ADP
easat-6983	261	12	agency	agency	NOUN
easat-6983	261	13	theory	theory	NOUN
easat-6983	261	14	,	,	PUNCT
easat-6983	261	15	which	which	PRON
easat-6983	261	16	views	view	VERB
easat-6983	261	17	it	it	PRON
easat-6983	261	18	as	as	ADP
easat-6983	261	19	a	a	DET
easat-6983	261	20	manifestation	manifestation	NOUN
easat-6983	261	21	of	of	ADP
easat-6983	261	22	agency	agency	NOUN
easat-6983	261	23	conflict	conflict	NOUN
easat-6983	261	24	stemming	stem	VERB
easat-6983	261	25	from	from	ADP
easat-6983	261	26	information	information	NOUN
easat-6983	261	27	asymmetry	asymmetry	NOUN
easat-6983	261	28	and	and	CCONJ
easat-6983	261	29	leading	lead	VERB
easat-6983	261	30	to	to	ADP
easat-6983	261	31	higher	high	ADJ
easat-6983	261	32	agency	agency	NOUN
easat-6983	261	33	costs	cost	NOUN
easat-6983	261	34	.	.	PUNCT
easat-6983	262	1	greenwashing	greenwashing	NOUN
easat-6983	262	2	showed	show	VERB
easat-6983	262	3	no	no	DET
easat-6983	262	4	significant	significant	ADJ
easat-6983	262	5	impact	impact	NOUN
easat-6983	262	6	on	on	ADP
easat-6983	262	7	financial	financial	ADJ
easat-6983	262	8	performance	performance	NOUN
easat-6983	262	9	,	,	PUNCT
easat-6983	262	10	likely	likely	ADJ
easat-6983	262	11	because	because	SCONJ
easat-6983	262	12	investors	investor	NOUN
easat-6983	262	13	in	in	ADP
easat-6983	262	14	indonesia	indonesia	PROPN
easat-6983	262	15	's	's	PART
easat-6983	262	16	non	non	ADJ
easat-6983	262	17	-	-	ADJ
easat-6983	262	18	financial	financial	ADJ
easat-6983	262	19	sector	sector	NOUN
easat-6983	262	20	still	still	ADV
easat-6983	262	21	prioritize	prioritize	VERB
easat-6983	262	22	financial	financial	ADJ
easat-6983	262	23	reporting	reporting	NOUN
easat-6983	262	24	over	over	ADP
easat-6983	262	25	esg	esg	NOUN
easat-6983	262	26	factors	factor	NOUN
easat-6983	262	27	in	in	ADP
easat-6983	262	28	their	their	PRON
easat-6983	262	29	decision	decision	NOUN
easat-6983	262	30	-	-	PUNCT
easat-6983	262	31	making	making	NOUN
easat-6983	262	32	.	.	PUNCT
easat-6983	263	1	the	the	DET
easat-6983	263	2	result	result	NOUN
easat-6983	263	3	aligns	align	VERB
easat-6983	263	4	with	with	ADP
easat-6983	263	5	prior	prior	ADJ
easat-6983	263	6	studies	study	NOUN
easat-6983	263	7	by	by	ADP
easat-6983	263	8	lee	lee	PROPN
easat-6983	263	9	and	and	CCONJ
easat-6983	263	10	raschke	raschke	VERB
easat-6983	263	11	[	[	X
easat-6983	263	12	8	8	NUM
easat-6983	263	13	]	]	PUNCT
easat-6983	263	14	and	and	CCONJ
easat-6983	263	15	testa	testa	PROPN
easat-6983	263	16	,	,	PUNCT
easat-6983	263	17	et	et	PROPN
easat-6983	263	18	al	al	PROPN
easat-6983	263	19	.	.	PUNCT
easat-6983	264	1	[	[	X
easat-6983	264	2	74	74	NUM
easat-6983	264	3	]	]	PUNCT
easat-6983	264	4	.	.	PUNCT
easat-6983	265	1	therefore	therefore	ADV
easat-6983	265	2	,	,	PUNCT
easat-6983	265	3	h2	h2	PROPN
easat-6983	265	4	was	be	AUX
easat-6983	265	5	rejected	reject	VERB
easat-6983	265	6	.	.	PUNCT
easat-6983	266	1	in	in	ADP
easat-6983	266	2	hypothesis	hypothesis	NOUN
easat-6983	266	3	3	3	NUM
easat-6983	266	4	(	(	PUNCT
easat-6983	266	5	h3	h3	NOUN
easat-6983	266	6	)	)	PUNCT
easat-6983	266	7	,	,	PUNCT
easat-6983	266	8	the	the	DET
easat-6983	266	9	results	result	NOUN
easat-6983	266	10	also	also	ADV
easat-6983	266	11	demonstrate	demonstrate	VERB
easat-6983	266	12	that	that	SCONJ
easat-6983	266	13	board	board	NOUN
easat-6983	266	14	size	size	NOUN
easat-6983	266	15	significantly	significantly	ADV
easat-6983	266	16	influences	influence	VERB
easat-6983	266	17	financial	financial	ADJ
easat-6983	266	18	performance	performance	NOUN
easat-6983	266	19	,	,	PUNCT
easat-6983	266	20	supporting	support	VERB
easat-6983	266	21	both	both	CCONJ
easat-6983	266	22	the	the	DET
easat-6983	266	23	agency	agency	NOUN
easat-6983	266	24	and	and	CCONJ
easat-6983	266	25	resource	resource	NOUN
easat-6983	266	26	dependency	dependency	NOUN
easat-6983	266	27	theories	theory	NOUN
easat-6983	266	28	.	.	PUNCT
easat-6983	267	1	although	although	SCONJ
easat-6983	267	2	agency	agency	NOUN
easat-6983	267	3	theory	theory	NOUN
easat-6983	267	4	predicts	predict	VERB
easat-6983	267	5	minimal	minimal	ADJ
easat-6983	267	6	communication	communication	NOUN
easat-6983	267	7	and	and	CCONJ
easat-6983	267	8	coordination	coordination	NOUN
easat-6983	267	9	issues	issue	NOUN
easat-6983	267	10	on	on	ADP
easat-6983	267	11	large	large	ADJ
easat-6983	267	12	boards	board	NOUN
easat-6983	267	13	,	,	PUNCT
easat-6983	267	14	these	these	PRON
easat-6983	267	15	do	do	AUX
easat-6983	267	16	not	not	PART
easat-6983	267	17	outweigh	outweigh	VERB
easat-6983	267	18	the	the	DET
easat-6983	267	19	benefits	benefit	NOUN
easat-6983	267	20	and	and	CCONJ
easat-6983	267	21	contributions	contribution	NOUN
easat-6983	267	22	of	of	ADP
easat-6983	267	23	large	large	ADJ
easat-6983	267	24	boards	board	NOUN
easat-6983	267	25	to	to	ADP
easat-6983	267	26	improving	improve	VERB
easat-6983	267	27	the	the	DET
easat-6983	267	28	company	company	NOUN
easat-6983	267	29	’s	’s	PART
easat-6983	267	30	financial	financial	ADJ
easat-6983	267	31	performance	performance	NOUN
easat-6983	267	32	[	[	X
easat-6983	267	33	78	78	NUM
easat-6983	267	34	]	]	PUNCT
easat-6983	267	35	.	.	PUNCT
easat-6983	268	1	these	these	DET
easat-6983	268	2	findings	finding	NOUN
easat-6983	268	3	support	support	VERB
easat-6983	268	4	the	the	DET
easat-6983	268	5	prior	prior	ADJ
easat-6983	268	6	study	study	NOUN
easat-6983	268	7	by	by	ADP
easat-6983	268	8	yuanyuan	yuanyuan	NOUN
easat-6983	268	9	and	and	CCONJ
easat-6983	268	10	wenyi	wenyi	NOUN
easat-6983	269	1	[	[	X
easat-6983	269	2	48	48	NUM
easat-6983	269	3	]	]	PUNCT
easat-6983	269	4	and	and	CCONJ
easat-6983	269	5	lee	lee	PROPN
easat-6983	269	6	,	,	PUNCT
easat-6983	269	7	et	et	PROPN
easat-6983	269	8	al	al	PROPN
easat-6983	269	9	.	.	PUNCT
easat-6983	270	1	[	[	X
easat-6983	270	2	49	49	NUM
easat-6983	270	3	]	]	PUNCT
easat-6983	270	4	which	which	PRON
easat-6983	270	5	states	state	VERB
easat-6983	270	6	that	that	SCONJ
easat-6983	270	7	the	the	DET
easat-6983	270	8	larger	large	ADJ
easat-6983	270	9	board	board	NOUN
easat-6983	270	10	size	size	NOUN
easat-6983	270	11	brings	bring	VERB
easat-6983	270	12	diverse	diverse	ADJ
easat-6983	270	13	experiences	experience	NOUN
easat-6983	270	14	,	,	PUNCT
easat-6983	270	15	expertise	expertise	NOUN
easat-6983	270	16	,	,	PUNCT
easat-6983	270	17	and	and	CCONJ
easat-6983	270	18	skills	skill	NOUN
easat-6983	270	19	,	,	PUNCT
easat-6983	270	20	which	which	PRON
easat-6983	270	21	collectively	collectively	ADV
easat-6983	270	22	contribute	contribute	VERB
easat-6983	270	23	to	to	ADP
easat-6983	270	24	improving	improve	VERB
easat-6983	270	25	the	the	DET
easat-6983	270	26	company	company	NOUN
easat-6983	270	27	's	's	PART
easat-6983	270	28	financial	financial	ADJ
easat-6983	270	29	performance	performance	NOUN
easat-6983	270	30	.	.	PUNCT
easat-6983	271	1	therefore	therefore	ADV
easat-6983	271	2	,	,	PUNCT
easat-6983	271	3	h3	h3	NOUN
easat-6983	271	4	was	be	AUX
easat-6983	271	5	accepted	accept	VERB
easat-6983	271	6	.	.	PUNCT
easat-6983	272	1	in	in	ADP
easat-6983	272	2	hypothesis	hypothesis	NOUN
easat-6983	272	3	4	4	NUM
easat-6983	272	4	(	(	PUNCT
easat-6983	272	5	h4	h4	PROPN
easat-6983	272	6	)	)	PUNCT
easat-6983	272	7	,	,	PUNCT
easat-6983	272	8	the	the	DET
easat-6983	272	9	result	result	NOUN
easat-6983	272	10	also	also	ADV
easat-6983	272	11	states	state	VERB
easat-6983	272	12	that	that	SCONJ
easat-6983	272	13	board	board	NOUN
easat-6983	272	14	independence	independence	NOUN
easat-6983	272	15	significantly	significantly	ADV
easat-6983	272	16	positively	positively	ADV
easat-6983	272	17	affects	affect	VERB
easat-6983	272	18	financial	financial	ADJ
easat-6983	272	19	performance	performance	NOUN
easat-6983	272	20	.	.	PUNCT
easat-6983	273	1	this	this	DET
easat-6983	273	2	result	result	NOUN
easat-6983	273	3	is	be	AUX
easat-6983	273	4	consistent	consistent	ADJ
easat-6983	273	5	with	with	ADP
easat-6983	273	6	the	the	DET
easat-6983	273	7	finding	finding	NOUN
easat-6983	273	8	by	by	ADP
easat-6983	273	9	kiptoo	kiptoo	PROPN
easat-6983	273	10	,	,	PUNCT
easat-6983	273	11	et	et	PROPN
easat-6983	273	12	al	al	PROPN
easat-6983	273	13	.	.	PUNCT
easat-6983	274	1	[	[	X
easat-6983	274	2	13	13	NUM
easat-6983	274	3	]	]	PUNCT
easat-6983	274	4	and	and	CCONJ
easat-6983	274	5	ngo	ngo	PROPN
easat-6983	274	6	,	,	PUNCT
easat-6983	274	7	et	et	PROPN
easat-6983	274	8	al	al	PROPN
easat-6983	274	9	.	.	PUNCT
easat-6983	275	1	[	[	X
easat-6983	275	2	55	55	NUM
easat-6983	275	3	]	]	PUNCT
easat-6983	275	4	.	.	PUNCT
easat-6983	276	1	the	the	DET
easat-6983	276	2	result	result	NOUN
easat-6983	276	3	suggests	suggest	VERB
easat-6983	276	4	that	that	SCONJ
easat-6983	276	5	firms	firm	NOUN
easat-6983	276	6	can	can	AUX
easat-6983	276	7	enhance	enhance	VERB
easat-6983	276	8	their	their	PRON
easat-6983	276	9	financial	financial	ADJ
easat-6983	276	10	performance	performance	NOUN
easat-6983	276	11	by	by	ADP
easat-6983	276	12	having	have	VERB
easat-6983	276	13	a	a	DET
easat-6983	276	14	higher	high	ADJ
easat-6983	276	15	number	number	NOUN
easat-6983	276	16	of	of	ADP
easat-6983	276	17	independent	independent	ADJ
easat-6983	276	18	directors	director	NOUN
easat-6983	276	19	.	.	PUNCT
easat-6983	277	1	in	in	ADP
easat-6983	277	2	line	line	NOUN
easat-6983	277	3	with	with	ADP
easat-6983	277	4	agency	agency	NOUN
easat-6983	277	5	theory	theory	NOUN
easat-6983	277	6	,	,	PUNCT
easat-6983	277	7	independent	independent	ADJ
easat-6983	277	8	directors	director	NOUN
easat-6983	277	9	contribute	contribute	VERB
easat-6983	277	10	to	to	ADP
easat-6983	277	11	reducing	reduce	VERB
easat-6983	277	12	conflict	conflict	NOUN
easat-6983	277	13	of	of	ADP
easat-6983	277	14	interest	interest	NOUN
easat-6983	277	15	between	between	ADP
easat-6983	277	16	company	company	NOUN
easat-6983	277	17	agents	agent	NOUN
easat-6983	277	18	and	and	CCONJ
easat-6983	277	19	principals	principal	NOUN
easat-6983	277	20	,	,	PUNCT
easat-6983	277	21	which	which	PRON
easat-6983	277	22	in	in	ADP
easat-6983	277	23	turn	turn	NOUN
easat-6983	277	24	has	have	VERB
easat-6983	277	25	a	a	DET
easat-6983	277	26	positive	positive	ADJ
easat-6983	277	27	influence	influence	NOUN
easat-6983	277	28	on	on	ADP
easat-6983	277	29	profitability	profitability	NOUN
easat-6983	277	30	.	.	PUNCT
easat-6983	278	1	therefore	therefore	ADV
easat-6983	278	2	,	,	PUNCT
easat-6983	278	3	h4	h4	PROPN
easat-6983	278	4	was	be	AUX
easat-6983	278	5	accepted	accept	VERB
easat-6983	278	6	.	.	PUNCT
easat-6983	279	1	in	in	ADP
easat-6983	279	2	hypothesis	hypothesis	NOUN
easat-6983	279	3	5	5	NUM
easat-6983	279	4	(	(	PUNCT
easat-6983	279	5	h5	h5	PROPN
easat-6983	279	6	)	)	PUNCT
easat-6983	279	7	,	,	PUNCT
easat-6983	279	8	board	board	NOUN
easat-6983	279	9	diversity	diversity	NOUN
easat-6983	279	10	also	also	ADV
easat-6983	279	11	has	have	VERB
easat-6983	279	12	a	a	DET
easat-6983	279	13	positive	positive	ADJ
easat-6983	279	14	and	and	CCONJ
easat-6983	279	15	significant	significant	ADJ
easat-6983	279	16	impact	impact	NOUN
easat-6983	279	17	on	on	ADP
easat-6983	279	18	financial	financial	ADJ
easat-6983	279	19	performance	performance	NOUN
easat-6983	279	20	.	.	PUNCT
easat-6983	280	1	this	this	PRON
easat-6983	280	2	corresponds	correspond	VERB
easat-6983	280	3	with	with	ADP
easat-6983	280	4	agency	agency	NOUN
easat-6983	280	5	theory	theory	NOUN
easat-6983	280	6	and	and	CCONJ
easat-6983	280	7	resource	resource	NOUN
easat-6983	280	8	dependency	dependency	NOUN
easat-6983	280	9	theory	theory	NOUN
easat-6983	280	10	,	,	PUNCT
easat-6983	280	11	which	which	PRON
easat-6983	280	12	states	state	VERB
easat-6983	280	13	diverse	diverse	ADJ
easat-6983	280	14	boards	board	NOUN
easat-6983	280	15	reduce	reduce	VERB
easat-6983	280	16	agency	agency	NOUN
easat-6983	280	17	problems	problem	NOUN
easat-6983	280	18	by	by	ADP
easat-6983	280	19	offering	offer	VERB
easat-6983	280	20	varied	varied	ADJ
easat-6983	280	21	perspectives	perspective	NOUN
easat-6983	280	22	,	,	PUNCT
easat-6983	280	23	improving	improve	VERB
easat-6983	280	24	decision	decision	NOUN
easat-6983	280	25	-	-	PUNCT
easat-6983	280	26	making	making	NOUN
easat-6983	280	27	,	,	PUNCT
easat-6983	280	28	and	and	CCONJ
easat-6983	280	29	enhancing	enhance	VERB
easat-6983	280	30	access	access	NOUN
easat-6983	280	31	to	to	ADP
easat-6983	280	32	resources	resource	NOUN
easat-6983	280	33	and	and	CCONJ
easat-6983	280	34	expertise	expertise	NOUN
easat-6983	280	35	,	,	PUNCT
easat-6983	280	36	which	which	PRON
easat-6983	280	37	ultimately	ultimately	ADV
easat-6983	280	38	boosts	boost	VERB
easat-6983	280	39	performance	performance	NOUN
easat-6983	280	40	.	.	PUNCT
easat-6983	281	1	the	the	DET
easat-6983	281	2	finding	finding	NOUN
easat-6983	281	3	agrees	agree	VERB
easat-6983	281	4	with	with	ADP
easat-6983	281	5	the	the	DET
easat-6983	281	6	study	study	NOUN
easat-6983	281	7	conducted	conduct	VERB
easat-6983	281	8	by	by	ADP
easat-6983	281	9	bagh	bagh	PROPN
easat-6983	281	10	,	,	PUNCT
easat-6983	281	11	et	et	PROPN
easat-6983	281	12	al	al	PROPN
easat-6983	281	13	.	.	PUNCT
easat-6983	282	1	[	[	X
easat-6983	282	2	59	59	NUM
easat-6983	282	3	]	]	PUNCT
easat-6983	282	4	and	and	CCONJ
easat-6983	282	5	hsu	hsu	PROPN
easat-6983	282	6	,	,	PUNCT
easat-6983	282	7	et	et	PROPN
easat-6983	282	8	al	al	PROPN
easat-6983	282	9	.	.	PUNCT
easat-6983	283	1	[	[	X
easat-6983	283	2	60	60	NUM
easat-6983	283	3	]	]	PUNCT
easat-6983	283	4	which	which	PRON
easat-6983	283	5	showed	show	VERB
easat-6983	283	6	that	that	SCONJ
easat-6983	283	7	diverse	diverse	ADJ
easat-6983	283	8	board	board	NOUN
easat-6983	283	9	brings	bring	VERB
easat-6983	283	10	different	different	ADJ
easat-6983	283	11	backgrounds	background	NOUN
easat-6983	283	12	and	and	CCONJ
easat-6983	283	13	perspectives	perspective	NOUN
easat-6983	283	14	,	,	PUNCT
easat-6983	283	15	leading	lead	VERB
easat-6983	283	16	to	to	ADP
easat-6983	283	17	innovative	innovative	ADJ
easat-6983	283	18	solutions	solution	NOUN
easat-6983	283	19	and	and	CCONJ
easat-6983	283	20	better	well	ADJ
easat-6983	283	21	decisionmaking	decisionmaking	NOUN
easat-6983	283	22	,	,	PUNCT
easat-6983	283	23	which	which	PRON
easat-6983	283	24	are	be	AUX
easat-6983	283	25	crucial	crucial	ADJ
easat-6983	283	26	for	for	ADP
easat-6983	283	27	improving	improve	VERB
easat-6983	283	28	financial	financial	ADJ
easat-6983	283	29	performance	performance	NOUN
easat-6983	283	30	.	.	PUNCT
easat-6983	284	1	therefore	therefore	ADV
easat-6983	284	2	,	,	PUNCT
easat-6983	284	3	h5	h5	PROPN
easat-6983	284	4	was	be	AUX
easat-6983	284	5	accepted	accept	VERB
easat-6983	284	6	.	.	PUNCT
easat-6983	285	1	697	697	NUM
easat-6983	285	2	edelweiss	edelweiss	PROPN
easat-6983	285	3	applied	apply	VERB
easat-6983	285	4	science	science	NOUN
easat-6983	285	5	and	and	CCONJ
easat-6983	285	6	technology	technology	NOUN
easat-6983	285	7	issn	issn	PROPN
easat-6983	285	8	:	:	PUNCT
easat-6983	285	9	2576	2576	NUM
easat-6983	285	10	-	-	SYM
easat-6983	285	11	8484	8484	NUM
easat-6983	285	12	vol	vol	NOUN
easat-6983	285	13	.	.	PROPN
easat-6983	286	1	9	9	NUM
easat-6983	286	2	,	,	PUNCT
easat-6983	286	3	no	no	INTJ
easat-6983	286	4	.	.	NOUN
easat-6983	286	5	5	5	NUM
easat-6983	286	6	:	:	PUNCT
easat-6983	286	7	685	685	NUM
easat-6983	286	8	-	-	SYM
easat-6983	286	9	702	702	NUM
easat-6983	286	10	,	,	PUNCT
easat-6983	286	11	2025	2025	NUM
easat-6983	286	12	doi	doi	NOUN
easat-6983	286	13	:	:	PUNCT
easat-6983	286	14	10.55214/25768484.v9i5.6983	10.55214/25768484.v9i5.6983	PROPN
easat-6983	286	15	©	©	PROPN
easat-6983	286	16	2025	2025	NUM
easat-6983	286	17	by	by	ADP
easat-6983	286	18	the	the	DET
easat-6983	286	19	authors	author	NOUN
easat-6983	286	20	;	;	PUNCT
easat-6983	286	21	licensee	licensee	PROPN
easat-6983	286	22	learning	learning	NOUN
easat-6983	286	23	gate	gate	NOUN
easat-6983	286	24	in	in	ADP
easat-6983	286	25	hypothesis	hypothesis	NOUN
easat-6983	286	26	6	6	NUM
easat-6983	286	27	(	(	PUNCT
easat-6983	286	28	h6	h6	PROPN
easat-6983	286	29	)	)	PUNCT
easat-6983	286	30	,	,	PUNCT
easat-6983	286	31	the	the	DET
easat-6983	286	32	result	result	NOUN
easat-6983	286	33	also	also	ADV
easat-6983	286	34	found	find	VERB
easat-6983	286	35	that	that	SCONJ
easat-6983	286	36	internal	internal	ADJ
easat-6983	286	37	audit	audit	NOUN
easat-6983	286	38	moderates	moderate	NOUN
easat-6983	286	39	significantly	significantly	ADV
easat-6983	286	40	the	the	DET
easat-6983	286	41	relationship	relationship	NOUN
easat-6983	286	42	between	between	ADP
easat-6983	286	43	esg	esg	PROPN
easat-6983	286	44	disclosure	disclosure	NOUN
easat-6983	286	45	and	and	CCONJ
easat-6983	286	46	financial	financial	ADJ
easat-6983	286	47	performance	performance	NOUN
easat-6983	286	48	.	.	PUNCT
easat-6983	287	1	internal	internal	ADJ
easat-6983	287	2	audit	audit	NOUN
easat-6983	287	3	is	be	AUX
easat-6983	287	4	aligned	align	VERB
easat-6983	287	5	with	with	ADP
easat-6983	287	6	agency	agency	NOUN
easat-6983	287	7	theory	theory	NOUN
easat-6983	287	8	,	,	PUNCT
easat-6983	287	9	which	which	PRON
easat-6983	287	10	posits	posit	VERB
easat-6983	287	11	that	that	SCONJ
easat-6983	287	12	it	it	PRON
easat-6983	287	13	functions	function	VERB
easat-6983	287	14	as	as	ADP
easat-6983	287	15	a	a	DET
easat-6983	287	16	mechanism	mechanism	NOUN
easat-6983	287	17	to	to	PART
easat-6983	287	18	reduce	reduce	VERB
easat-6983	287	19	agency	agency	NOUN
easat-6983	287	20	costs	cost	NOUN
easat-6983	287	21	.	.	PUNCT
easat-6983	288	1	it	it	PRON
easat-6983	288	2	may	may	AUX
easat-6983	288	3	moderate	moderate	VERB
easat-6983	288	4	the	the	DET
easat-6983	288	5	relationship	relationship	NOUN
easat-6983	288	6	between	between	ADP
easat-6983	288	7	esg	esg	PROPN
easat-6983	288	8	disclosure	disclosure	NOUN
easat-6983	288	9	and	and	CCONJ
easat-6983	288	10	financial	financial	ADJ
easat-6983	288	11	performance	performance	NOUN
easat-6983	288	12	by	by	ADP
easat-6983	288	13	acting	act	VERB
easat-6983	288	14	as	as	ADP
easat-6983	288	15	a	a	DET
easat-6983	288	16	provider	provider	NOUN
easat-6983	288	17	of	of	ADP
easat-6983	288	18	assurance	assurance	NOUN
easat-6983	288	19	and	and	CCONJ
easat-6983	288	20	strategic	strategic	ADJ
easat-6983	288	21	recommendations	recommendation	NOUN
easat-6983	288	22	to	to	ADP
easat-6983	288	23	management	management	NOUN
easat-6983	288	24	concerning	concern	VERB
easat-6983	288	25	their	their	PRON
easat-6983	288	26	esg	esg	NOUN
easat-6983	288	27	performance	performance	NOUN
easat-6983	288	28	.	.	PUNCT
easat-6983	289	1	this	this	DET
easat-6983	289	2	study	study	NOUN
easat-6983	289	3	aligned	align	VERB
easat-6983	289	4	with	with	ADP
easat-6983	289	5	boulhaga	boulhaga	NOUN
easat-6983	289	6	,	,	PUNCT
easat-6983	289	7	et	et	PROPN
easat-6983	289	8	al	al	PROPN
easat-6983	289	9	.	.	PUNCT
easat-6983	290	1	[	[	X
easat-6983	290	2	66	66	NUM
easat-6983	290	3	]	]	PUNCT
easat-6983	290	4	;	;	PUNCT
easat-6983	290	5	tumwebaze	tumwebaze	NOUN
easat-6983	290	6	,	,	PUNCT
easat-6983	290	7	et	et	PROPN
easat-6983	290	8	al	al	PROPN
easat-6983	290	9	.	.	PUNCT
easat-6983	291	1	[	[	X
easat-6983	291	2	79	79	NUM
easat-6983	291	3	]	]	PUNCT
easat-6983	291	4	and	and	CCONJ
easat-6983	291	5	el	el	PROPN
easat-6983	291	6	gharbaoui	gharbaoui	ADJ
easat-6983	291	7	and	and	CCONJ
easat-6983	291	8	chraibi	chraibi	VERB
easat-6983	291	9	[	[	X
easat-6983	291	10	19	19	NUM
easat-6983	291	11	]	]	PUNCT
easat-6983	291	12	.	.	PUNCT
easat-6983	292	1	therefore	therefore	ADV
easat-6983	292	2	,	,	PUNCT
easat-6983	292	3	h6	h6	PROPN
easat-6983	292	4	was	be	AUX
easat-6983	292	5	accepted	accept	VERB
easat-6983	292	6	.	.	PUNCT
easat-6983	293	1	hypothesis	hypothesis	NOUN
easat-6983	293	2	7	7	NUM
easat-6983	293	3	(	(	PUNCT
easat-6983	293	4	h7	h7	PROPN
easat-6983	293	5	)	)	PUNCT
easat-6983	293	6	,	,	PUNCT
easat-6983	293	7	the	the	DET
easat-6983	293	8	test	test	NOUN
easat-6983	293	9	found	find	VERB
easat-6983	293	10	that	that	SCONJ
easat-6983	293	11	internal	internal	ADJ
easat-6983	293	12	audit	audit	NOUN
easat-6983	293	13	quality	quality	NOUN
easat-6983	293	14	insignificantly	insignificantly	ADV
easat-6983	293	15	moderates	moderate	VERB
easat-6983	293	16	the	the	DET
easat-6983	293	17	relationship	relationship	NOUN
easat-6983	293	18	between	between	ADP
easat-6983	293	19	greenwashing	greenwashe	VERB
easat-6983	293	20	on	on	ADP
easat-6983	293	21	financial	financial	ADJ
easat-6983	293	22	performance	performance	NOUN
easat-6983	293	23	.	.	PUNCT
easat-6983	294	1	the	the	DET
easat-6983	294	2	role	role	NOUN
easat-6983	294	3	of	of	ADP
easat-6983	294	4	internal	internal	ADJ
easat-6983	294	5	audit	audit	NOUN
easat-6983	294	6	appears	appear	VERB
easat-6983	294	7	to	to	PART
easat-6983	294	8	contradict	contradict	VERB
easat-6983	294	9	agency	agency	NOUN
easat-6983	294	10	theory	theory	NOUN
easat-6983	294	11	's	's	PART
easat-6983	294	12	assumption	assumption	NOUN
easat-6983	294	13	that	that	SCONJ
easat-6983	294	14	it	it	PRON
easat-6983	294	15	functions	function	VERB
easat-6983	294	16	as	as	ADP
easat-6983	294	17	a	a	DET
easat-6983	294	18	means	means	NOUN
easat-6983	294	19	of	of	ADP
easat-6983	294	20	reducing	reduce	VERB
easat-6983	294	21	agency	agency	NOUN
easat-6983	294	22	costs	cost	NOUN
easat-6983	294	23	.	.	PUNCT
easat-6983	295	1	while	while	SCONJ
easat-6983	295	2	internal	internal	ADJ
easat-6983	295	3	audit	audit	NOUN
easat-6983	295	4	improves	improve	VERB
easat-6983	295	5	the	the	DET
easat-6983	295	6	quality	quality	NOUN
easat-6983	295	7	and	and	CCONJ
easat-6983	295	8	credibility	credibility	NOUN
easat-6983	295	9	of	of	ADP
easat-6983	295	10	esg	esg	PROPN
easat-6983	295	11	reporting	reporting	NOUN
easat-6983	295	12	,	,	PUNCT
easat-6983	295	13	it	it	PRON
easat-6983	295	14	can	can	AUX
easat-6983	295	15	not	not	PART
easat-6983	295	16	directly	directly	ADV
easat-6983	295	17	prevent	prevent	VERB
easat-6983	295	18	greenwashing	greenwashing	NOUN
easat-6983	295	19	due	due	ADP
easat-6983	295	20	to	to	ADP
easat-6983	295	21	its	its	PRON
easat-6983	295	22	limited	limited	ADJ
easat-6983	295	23	authority	authority	NOUN
easat-6983	295	24	.	.	PUNCT
easat-6983	296	1	effective	effective	ADJ
easat-6983	296	2	prevention	prevention	NOUN
easat-6983	296	3	requires	require	VERB
easat-6983	296	4	external	external	ADJ
easat-6983	296	5	oversight	oversight	NOUN
easat-6983	296	6	,	,	PUNCT
easat-6983	296	7	such	such	ADJ
easat-6983	296	8	as	as	ADP
easat-6983	296	9	media	medium	NOUN
easat-6983	296	10	scrutiny	scrutiny	NOUN
easat-6983	296	11	and	and	CCONJ
easat-6983	296	12	government	government	NOUN
easat-6983	296	13	regulation	regulation	NOUN
easat-6983	296	14	.	.	PUNCT
easat-6983	297	1	this	this	DET
easat-6983	297	2	study	study	NOUN
easat-6983	297	3	supports	support	VERB
easat-6983	297	4	the	the	DET
easat-6983	297	5	existing	exist	VERB
easat-6983	297	6	literature	literature	NOUN
easat-6983	297	7	[	[	X
easat-6983	297	8	2	2	NUM
easat-6983	297	9	,	,	PUNCT
easat-6983	297	10	8	8	NUM
easat-6983	297	11	]	]	PUNCT
easat-6983	297	12	.	.	PUNCT
easat-6983	298	1	therefore	therefore	ADV
easat-6983	298	2	,	,	PUNCT
easat-6983	298	3	h7	h7	PROPN
easat-6983	298	4	was	be	AUX
easat-6983	298	5	rejected	reject	VERB
easat-6983	298	6	.	.	PUNCT
easat-6983	299	1	in	in	ADP
easat-6983	299	2	hypothesis	hypothesis	NOUN
easat-6983	299	3	8	8	NUM
easat-6983	299	4	(	(	PUNCT
easat-6983	299	5	h8	h8	PROPN
easat-6983	299	6	)	)	PUNCT
easat-6983	299	7	,	,	PUNCT
easat-6983	299	8	hypothesis	hypothesis	NOUN
easat-6983	299	9	9	9	NUM
easat-6983	299	10	(	(	PUNCT
easat-6983	299	11	h9	h9	NOUN
easat-6983	299	12	)	)	PUNCT
easat-6983	299	13	,	,	PUNCT
easat-6983	299	14	and	and	CCONJ
easat-6983	299	15	hypothesis	hypothesis	NOUN
easat-6983	299	16	10	10	NUM
easat-6983	299	17	(	(	PUNCT
easat-6983	299	18	h10	h10	PROPN
easat-6983	299	19	)	)	PUNCT
easat-6983	299	20	regarding	regard	VERB
easat-6983	299	21	internal	internal	ADJ
easat-6983	299	22	audit	audit	NOUN
easat-6983	299	23	quality	quality	NOUN
easat-6983	299	24	as	as	ADP
easat-6983	299	25	a	a	DET
easat-6983	299	26	moderator	moderator	NOUN
easat-6983	299	27	in	in	ADP
easat-6983	299	28	relation	relation	NOUN
easat-6983	299	29	to	to	ADP
easat-6983	299	30	corporate	corporate	ADJ
easat-6983	299	31	governance	governance	NOUN
easat-6983	299	32	.	.	PUNCT
easat-6983	300	1	internal	internal	ADJ
easat-6983	300	2	audit	audit	NOUN
easat-6983	300	3	quality	quality	NOUN
easat-6983	300	4	moderates	moderate	VERB
easat-6983	300	5	the	the	DET
easat-6983	300	6	relationship	relationship	NOUN
easat-6983	300	7	between	between	ADP
easat-6983	300	8	board	board	NOUN
easat-6983	300	9	size	size	NOUN
easat-6983	300	10	,	,	PUNCT
easat-6983	300	11	board	board	NOUN
easat-6983	300	12	independence	independence	NOUN
easat-6983	300	13	,	,	PUNCT
easat-6983	300	14	and	and	CCONJ
easat-6983	300	15	financial	financial	ADJ
easat-6983	300	16	performance	performance	NOUN
easat-6983	300	17	by	by	ADP
easat-6983	300	18	enhancing	enhance	VERB
easat-6983	300	19	the	the	DET
easat-6983	300	20	effectiveness	effectiveness	NOUN
easat-6983	300	21	of	of	ADP
easat-6983	300	22	the	the	DET
easat-6983	300	23	audit	audit	NOUN
easat-6983	300	24	committee	committee	NOUN
easat-6983	300	25	and	and	CCONJ
easat-6983	300	26	board	board	NOUN
easat-6983	300	27	.	.	PUNCT
easat-6983	301	1	it	it	PRON
easat-6983	301	2	provides	provide	VERB
easat-6983	301	3	objective	objective	ADJ
easat-6983	301	4	insights	insight	NOUN
easat-6983	301	5	that	that	PRON
easat-6983	301	6	reduce	reduce	VERB
easat-6983	301	7	information	information	NOUN
easat-6983	301	8	asymmetry	asymmetry	NOUN
easat-6983	301	9	,	,	PUNCT
easat-6983	301	10	enabling	enable	VERB
easat-6983	301	11	independent	independent	ADJ
easat-6983	301	12	directors	director	NOUN
easat-6983	301	13	to	to	PART
easat-6983	301	14	make	make	VERB
easat-6983	301	15	better	well	ADJ
easat-6983	301	16	decisions	decision	NOUN
easat-6983	301	17	and	and	CCONJ
easat-6983	301	18	support	support	VERB
easat-6983	301	19	organizational	organizational	ADJ
easat-6983	301	20	goals	goal	NOUN
easat-6983	301	21	and	and	CCONJ
easat-6983	301	22	profitability	profitability	NOUN
easat-6983	301	23	.	.	PUNCT
easat-6983	302	1	this	this	DET
easat-6983	302	2	result	result	NOUN
easat-6983	302	3	also	also	ADV
easat-6983	302	4	supports	support	VERB
easat-6983	302	5	the	the	DET
easat-6983	302	6	agency	agency	NOUN
easat-6983	302	7	theory	theory	NOUN
easat-6983	302	8	,	,	PUNCT
easat-6983	302	9	which	which	PRON
easat-6983	302	10	states	state	VERB
easat-6983	302	11	that	that	SCONJ
easat-6983	302	12	the	the	DET
easat-6983	302	13	transparency	transparency	NOUN
easat-6983	302	14	of	of	ADP
easat-6983	302	15	information	information	NOUN
easat-6983	302	16	may	may	AUX
easat-6983	302	17	reduce	reduce	VERB
easat-6983	302	18	agency	agency	NOUN
easat-6983	302	19	costs	cost	NOUN
easat-6983	302	20	.	.	PUNCT
easat-6983	303	1	this	this	DET
easat-6983	303	2	result	result	NOUN
easat-6983	303	3	supports	support	VERB
easat-6983	303	4	prior	prior	ADJ
easat-6983	303	5	study	study	NOUN
easat-6983	303	6	by	by	ADP
easat-6983	303	7	prasad	prasad	PROPN
easat-6983	303	8	,	,	PUNCT
easat-6983	303	9	et	et	PROPN
easat-6983	303	10	al	al	PROPN
easat-6983	303	11	.	.	PUNCT
easat-6983	304	1	[	[	X
easat-6983	304	2	67	67	NUM
easat-6983	304	3	]	]	X
easat-6983	304	4	;	;	PUNCT
easat-6983	304	5	al	al	PROPN
easat-6983	304	6	matari	matari	PROPN
easat-6983	304	7	and	and	CCONJ
easat-6983	304	8	mgammal	mgammal	NOUN
easat-6983	304	9	[	[	X
easat-6983	304	10	68	68	NUM
easat-6983	304	11	]	]	PUNCT
easat-6983	304	12	and	and	CCONJ
easat-6983	304	13	shatnawi	shatnawi	PROPN
easat-6983	304	14	,	,	PUNCT
easat-6983	304	15	et	et	PROPN
easat-6983	304	16	al	al	PROPN
easat-6983	304	17	.	.	PUNCT
easat-6983	305	1	[	[	X
easat-6983	305	2	75	75	NUM
easat-6983	305	3	]	]	PUNCT
easat-6983	305	4	.	.	PUNCT
easat-6983	306	1	therefore	therefore	ADV
easat-6983	306	2	,	,	PUNCT
easat-6983	306	3	h8	h8	PROPN
easat-6983	306	4	and	and	CCONJ
easat-6983	306	5	h9	h9	NOUN
easat-6983	306	6	were	be	AUX
easat-6983	306	7	accepted	accept	VERB
easat-6983	306	8	.	.	PUNCT
easat-6983	307	1	however	however	ADV
easat-6983	307	2	,	,	PUNCT
easat-6983	307	3	the	the	DET
easat-6983	307	4	absence	absence	NOUN
easat-6983	307	5	of	of	ADP
easat-6983	307	6	a	a	DET
easat-6983	307	7	moderating	moderate	VERB
easat-6983	307	8	effect	effect	NOUN
easat-6983	307	9	of	of	ADP
easat-6983	307	10	internal	internal	ADJ
easat-6983	307	11	audit	audit	NOUN
easat-6983	307	12	on	on	ADP
easat-6983	307	13	the	the	DET
easat-6983	307	14	relationship	relationship	NOUN
easat-6983	307	15	between	between	ADP
easat-6983	307	16	board	board	NOUN
easat-6983	307	17	diversity	diversity	NOUN
easat-6983	307	18	and	and	CCONJ
easat-6983	307	19	financial	financial	ADJ
easat-6983	307	20	performance	performance	NOUN
easat-6983	307	21	does	do	AUX
easat-6983	307	22	not	not	PART
easat-6983	307	23	support	support	VERB
easat-6983	307	24	agency	agency	NOUN
easat-6983	307	25	theory	theory	NOUN
easat-6983	307	26	,	,	PUNCT
easat-6983	307	27	which	which	PRON
easat-6983	307	28	suggests	suggest	VERB
easat-6983	307	29	that	that	SCONJ
easat-6983	307	30	internal	internal	ADJ
easat-6983	307	31	audit	audit	NOUN
easat-6983	307	32	serves	serve	VERB
easat-6983	307	33	as	as	ADP
easat-6983	307	34	a	a	DET
easat-6983	307	35	mechanism	mechanism	NOUN
easat-6983	307	36	to	to	PART
easat-6983	307	37	reduce	reduce	VERB
easat-6983	307	38	information	information	NOUN
easat-6983	307	39	asymmetry	asymmetry	NOUN
easat-6983	307	40	and	and	CCONJ
easat-6983	307	41	lower	low	ADJ
easat-6983	307	42	agency	agency	NOUN
easat-6983	307	43	costs	cost	NOUN
easat-6983	307	44	.	.	PUNCT
easat-6983	308	1	this	this	DET
easat-6983	308	2	finding	finding	NOUN
easat-6983	308	3	may	may	AUX
easat-6983	308	4	be	be	AUX
easat-6983	308	5	explained	explain	VERB
easat-6983	308	6	by	by	ADP
easat-6983	308	7	the	the	DET
easat-6983	308	8	fact	fact	NOUN
easat-6983	308	9	that	that	SCONJ
easat-6983	308	10	a	a	DET
easat-6983	308	11	high	high	ADJ
easat-6983	308	12	level	level	NOUN
easat-6983	308	13	of	of	ADP
easat-6983	308	14	board	board	NOUN
easat-6983	308	15	diversity	diversity	NOUN
easat-6983	308	16	can	can	AUX
easat-6983	308	17	exist	exist	VERB
easat-6983	308	18	even	even	ADV
easat-6983	308	19	in	in	ADP
easat-6983	308	20	companies	company	NOUN
easat-6983	308	21	with	with	ADP
easat-6983	308	22	low	low	ADJ
easat-6983	308	23	internal	internal	ADJ
easat-6983	308	24	audit	audit	NOUN
easat-6983	308	25	quality	quality	NOUN
easat-6983	308	26	,	,	PUNCT
easat-6983	308	27	and	and	CCONJ
easat-6983	308	28	vice	vice	ADV
easat-6983	308	29	versa	versa	ADV
easat-6983	308	30	.	.	PUNCT
easat-6983	309	1	this	this	PRON
easat-6983	309	2	indicates	indicate	VERB
easat-6983	309	3	that	that	SCONJ
easat-6983	309	4	the	the	DET
easat-6983	309	5	effectiveness	effectiveness	NOUN
easat-6983	309	6	of	of	ADP
easat-6983	309	7	board	board	NOUN
easat-6983	309	8	diversity	diversity	NOUN
easat-6983	309	9	is	be	AUX
easat-6983	309	10	influenced	influence	VERB
easat-6983	309	11	by	by	ADP
easat-6983	309	12	other	other	ADJ
easat-6983	309	13	factors	factor	NOUN
easat-6983	309	14	beyond	beyond	ADP
easat-6983	309	15	the	the	DET
easat-6983	309	16	quality	quality	NOUN
easat-6983	309	17	of	of	ADP
easat-6983	309	18	the	the	DET
easat-6983	309	19	internal	internal	ADJ
easat-6983	309	20	audit	audit	NOUN
easat-6983	309	21	alone	alone	ADV
easat-6983	309	22	.	.	PUNCT
easat-6983	310	1	this	this	DET
easat-6983	310	2	study	study	NOUN
easat-6983	310	3	supports	support	VERB
easat-6983	310	4	existing	exist	VERB
easat-6983	310	5	literature	literature	NOUN
easat-6983	310	6	[	[	X
easat-6983	310	7	80	80	NUM
easat-6983	310	8	]	]	PUNCT
easat-6983	310	9	.	.	PUNCT
easat-6983	311	1	therefore	therefore	ADV
easat-6983	311	2	,	,	PUNCT
easat-6983	311	3	h10	h10	PROPN
easat-6983	311	4	was	be	AUX
easat-6983	311	5	rejected	reject	VERB
easat-6983	311	6	.	.	PUNCT
easat-6983	312	1	regarding	regard	VERB
easat-6983	312	2	the	the	DET
easat-6983	312	3	control	control	NOUN
easat-6983	312	4	variables	variable	NOUN
easat-6983	312	5	,	,	PUNCT
easat-6983	312	6	the	the	DET
easat-6983	312	7	results	result	NOUN
easat-6983	312	8	show	show	VERB
easat-6983	312	9	that	that	SCONJ
easat-6983	312	10	firm	firm	ADJ
easat-6983	312	11	size	size	NOUN
easat-6983	312	12	has	have	VERB
easat-6983	312	13	a	a	DET
easat-6983	312	14	significant	significant	ADJ
easat-6983	312	15	negative	negative	ADJ
easat-6983	312	16	relationship	relationship	NOUN
easat-6983	312	17	with	with	ADP
easat-6983	312	18	financial	financial	ADJ
easat-6983	312	19	performance	performance	NOUN
easat-6983	312	20	,	,	PUNCT
easat-6983	312	21	consistent	consistent	ADJ
easat-6983	312	22	with	with	ADP
easat-6983	312	23	the	the	DET
easat-6983	312	24	findings	finding	NOUN
easat-6983	312	25	of	of	ADP
easat-6983	312	26	yadav	yadav	PROPN
easat-6983	312	27	,	,	PUNCT
easat-6983	312	28	et	et	PROPN
easat-6983	312	29	al	al	PROPN
easat-6983	312	30	.	.	PUNCT
easat-6983	313	1	[	[	X
easat-6983	313	2	81	81	NUM
easat-6983	313	3	]	]	PUNCT
easat-6983	313	4	which	which	PRON
easat-6983	313	5	argues	argue	VERB
easat-6983	313	6	that	that	SCONJ
easat-6983	313	7	as	as	SCONJ
easat-6983	313	8	companies	company	NOUN
easat-6983	313	9	get	get	VERB
easat-6983	313	10	bigger	big	ADJ
easat-6983	313	11	,	,	PUNCT
easat-6983	313	12	their	their	PRON
easat-6983	313	13	profit	profit	NOUN
easat-6983	313	14	growth	growth	NOUN
easat-6983	313	15	tends	tend	VERB
easat-6983	313	16	to	to	PART
easat-6983	313	17	slow	slow	VERB
easat-6983	313	18	down	down	ADP
easat-6983	313	19	,	,	PUNCT
easat-6983	313	20	showing	show	VERB
easat-6983	313	21	that	that	SCONJ
easat-6983	313	22	being	be	AUX
easat-6983	313	23	too	too	ADV
easat-6983	313	24	large	large	ADJ
easat-6983	313	25	can	can	AUX
easat-6983	313	26	lead	lead	VERB
easat-6983	313	27	to	to	ADP
easat-6983	313	28	inefficiency	inefficiency	NOUN
easat-6983	313	29	.	.	PUNCT
easat-6983	314	1	the	the	DET
easat-6983	314	2	result	result	NOUN
easat-6983	314	3	also	also	ADV
easat-6983	314	4	demonstrated	demonstrate	VERB
easat-6983	314	5	that	that	SCONJ
easat-6983	314	6	leverage	leverage	NOUN
easat-6983	314	7	has	have	VERB
easat-6983	314	8	no	no	DET
easat-6983	314	9	significant	significant	ADJ
easat-6983	314	10	effect	effect	NOUN
easat-6983	314	11	on	on	ADP
easat-6983	314	12	financial	financial	ADJ
easat-6983	314	13	performance	performance	NOUN
easat-6983	314	14	,	,	PUNCT
easat-6983	314	15	in	in	ADP
easat-6983	314	16	line	line	NOUN
easat-6983	314	17	with	with	ADP
easat-6983	314	18	sen	sen	PROPN
easat-6983	314	19	and	and	CCONJ
easat-6983	314	20	ranjan	ranjan	PROPN
easat-6983	315	1	[	[	X
easat-6983	315	2	82	82	NUM
easat-6983	315	3	]	]	X
easat-6983	315	4	highlighting	highlight	VERB
easat-6983	315	5	the	the	DET
easat-6983	315	6	insignificant	insignificant	ADJ
easat-6983	315	7	effect	effect	NOUN
easat-6983	315	8	of	of	ADP
easat-6983	315	9	leverage	leverage	NOUN
easat-6983	315	10	on	on	ADP
easat-6983	315	11	financial	financial	ADJ
easat-6983	315	12	performance	performance	NOUN
easat-6983	315	13	.	.	PUNCT
easat-6983	316	1	this	this	DET
easat-6983	316	2	study	study	NOUN
easat-6983	316	3	has	have	VERB
easat-6983	316	4	important	important	ADJ
easat-6983	316	5	implications	implication	NOUN
easat-6983	316	6	for	for	ADP
easat-6983	316	7	regulators	regulator	NOUN
easat-6983	316	8	,	,	PUNCT
easat-6983	316	9	policymakers	policymaker	NOUN
easat-6983	316	10	,	,	PUNCT
easat-6983	316	11	and	and	CCONJ
easat-6983	316	12	corporations	corporation	NOUN
easat-6983	316	13	,	,	PUNCT
easat-6983	316	14	suggesting	suggest	VERB
easat-6983	316	15	that	that	SCONJ
easat-6983	316	16	improving	improve	VERB
easat-6983	316	17	esg	esg	NOUN
easat-6983	316	18	credibility	credibility	NOUN
easat-6983	316	19	,	,	PUNCT
easat-6983	316	20	governance	governance	NOUN
easat-6983	316	21	mechanisms	mechanism	NOUN
easat-6983	316	22	,	,	PUNCT
easat-6983	316	23	and	and	CCONJ
easat-6983	316	24	internal	internal	ADJ
easat-6983	316	25	audit	audit	NOUN
easat-6983	316	26	effectiveness	effectiveness	NOUN
easat-6983	316	27	can	can	AUX
easat-6983	316	28	lead	lead	VERB
easat-6983	316	29	to	to	ADP
easat-6983	316	30	more	more	ADV
easat-6983	316	31	sustainable	sustainable	ADJ
easat-6983	316	32	and	and	CCONJ
easat-6983	316	33	financially	financially	ADV
easat-6983	316	34	resilient	resilient	ADJ
easat-6983	316	35	businesses	business	NOUN
easat-6983	316	36	.	.	PUNCT
easat-6983	317	1	future	future	ADJ
easat-6983	317	2	research	research	NOUN
easat-6983	317	3	could	could	AUX
easat-6983	317	4	further	far	ADV
easat-6983	317	5	explore	explore	VERB
easat-6983	317	6	how	how	SCONJ
easat-6983	317	7	industry	industry	NOUN
easat-6983	317	8	-	-	PUNCT
easat-6983	317	9	specific	specific	ADJ
easat-6983	317	10	factors	factor	NOUN
easat-6983	317	11	influence	influence	NOUN
easat-6983	317	12	esg	esg	NOUN
easat-6983	317	13	outcomes	outcome	NOUN
easat-6983	317	14	and	and	CCONJ
easat-6983	317	15	whether	whether	SCONJ
easat-6983	317	16	stronger	strong	ADJ
easat-6983	317	17	esg	esg	PROPN
easat-6983	317	18	regulations	regulation	NOUN
easat-6983	317	19	could	could	AUX
easat-6983	317	20	enhance	enhance	VERB
easat-6983	317	21	the	the	DET
easat-6983	317	22	financial	financial	ADJ
easat-6983	317	23	impact	impact	NOUN
easat-6983	317	24	of	of	ADP
easat-6983	317	25	esg	esg	PROPN
easat-6983	317	26	initiatives	initiative	NOUN
easat-6983	317	27	in	in	ADP
easat-6983	317	28	the	the	DET
easat-6983	317	29	long	long	ADJ
easat-6983	317	30	run	run	NOUN
easat-6983	317	31	.	.	PUNCT
easat-6983	318	1	while	while	SCONJ
easat-6983	318	2	providing	provide	VERB
easat-6983	318	3	esg	esg	PROPN
easat-6983	318	4	-	-	PUNCT
easat-6983	318	5	financial	financial	ADJ
easat-6983	318	6	insights	insight	NOUN
easat-6983	318	7	,	,	PUNCT
easat-6983	318	8	this	this	DET
easat-6983	318	9	study	study	NOUN
easat-6983	318	10	has	have	VERB
easat-6983	318	11	limitations	limitation	NOUN
easat-6983	318	12	requiring	require	VERB
easat-6983	318	13	future	future	ADJ
easat-6983	318	14	attention	attention	NOUN
easat-6983	318	15	.	.	PUNCT
easat-6983	319	1	the	the	DET
easat-6983	319	2	moderate	moderate	ADJ
easat-6983	319	3	r	r	NOUN
easat-6983	319	4	-	-	PUNCT
easat-6983	319	5	squared	square	VERB
easat-6983	319	6	indicates	indicate	VERB
easat-6983	319	7	that	that	SCONJ
easat-6983	319	8	the	the	DET
easat-6983	319	9	independent	independent	ADJ
easat-6983	319	10	variables	variable	NOUN
easat-6983	319	11	account	account	VERB
easat-6983	319	12	for	for	ADP
easat-6983	319	13	only	only	ADV
easat-6983	319	14	33	33	NUM
easat-6983	319	15	%	%	NOUN
easat-6983	319	16	of	of	ADP
easat-6983	319	17	the	the	DET
easat-6983	319	18	variation	variation	NOUN
easat-6983	319	19	in	in	ADP
easat-6983	319	20	financial	financial	ADJ
easat-6983	319	21	performance	performance	NOUN
easat-6983	319	22	.	.	PUNCT
easat-6983	320	1	this	this	PRON
easat-6983	320	2	suggests	suggest	VERB
easat-6983	320	3	that	that	SCONJ
easat-6983	320	4	other	other	ADJ
easat-6983	320	5	important	important	ADJ
easat-6983	320	6	factors	factor	NOUN
easat-6983	320	7	influencing	influence	VERB
easat-6983	320	8	performance	performance	NOUN
easat-6983	320	9	may	may	AUX
easat-6983	320	10	not	not	PART
easat-6983	320	11	have	have	AUX
easat-6983	320	12	been	be	AUX
easat-6983	320	13	included	include	VERB
easat-6983	320	14	in	in	ADP
easat-6983	320	15	the	the	DET
easat-6983	320	16	model	model	NOUN
easat-6983	320	17	,	,	PUNCT
easat-6983	320	18	such	such	ADJ
easat-6983	320	19	as	as	ADP
easat-6983	320	20	industry	industry	NOUN
easat-6983	320	21	698	698	NUM
easat-6983	320	22	edelweiss	edelweiss	PROPN
easat-6983	320	23	applied	apply	VERB
easat-6983	320	24	science	science	NOUN
easat-6983	320	25	and	and	CCONJ
easat-6983	320	26	technology	technology	NOUN
easat-6983	320	27	issn	issn	PROPN
easat-6983	320	28	:	:	PUNCT
easat-6983	320	29	2576	2576	NUM
easat-6983	320	30	-	-	SYM
easat-6983	320	31	8484	8484	NUM
easat-6983	320	32	vol	vol	NOUN
easat-6983	320	33	.	.	PROPN
easat-6983	321	1	9	9	NUM
easat-6983	321	2	,	,	PUNCT
easat-6983	321	3	no	no	INTJ
easat-6983	321	4	.	.	NOUN
easat-6983	321	5	5	5	NUM
easat-6983	321	6	:	:	PUNCT
easat-6983	321	7	685	685	NUM
easat-6983	321	8	-	-	SYM
easat-6983	321	9	702	702	NUM
easat-6983	321	10	,	,	PUNCT
easat-6983	321	11	2025	2025	NUM
easat-6983	321	12	doi	doi	NOUN
easat-6983	321	13	:	:	PUNCT
easat-6983	321	14	10.55214/25768484.v9i5.6983	10.55214/25768484.v9i5.6983	PROPN
easat-6983	321	15	©	©	PROPN
easat-6983	321	16	2025	2025	NUM
easat-6983	321	17	by	by	ADP
easat-6983	321	18	the	the	DET
easat-6983	321	19	authors	author	NOUN
easat-6983	321	20	;	;	PUNCT
easat-6983	321	21	licensee	licensee	PROPN
easat-6983	321	22	learning	learning	PROPN
easat-6983	321	23	gate	gate	PROPN
easat-6983	321	24	characteristics	characteristic	NOUN
easat-6983	321	25	,	,	PUNCT
easat-6983	321	26	innovation	innovation	NOUN
easat-6983	321	27	,	,	PUNCT
easat-6983	321	28	or	or	CCONJ
easat-6983	321	29	managerial	managerial	ADJ
easat-6983	321	30	capabilities	capability	NOUN
easat-6983	321	31	.	.	PUNCT
easat-6983	322	1	this	this	DET
easat-6983	322	2	study	study	NOUN
easat-6983	322	3	also	also	ADV
easat-6983	322	4	proposes	propose	VERB
easat-6983	322	5	several	several	ADJ
easat-6983	322	6	suggestions	suggestion	NOUN
easat-6983	322	7	for	for	ADP
easat-6983	322	8	upcoming	upcoming	ADJ
easat-6983	322	9	further	further	ADJ
easat-6983	322	10	research	research	NOUN
easat-6983	322	11	:	:	PUNCT
easat-6983	322	12	1	1	X
easat-6983	322	13	.	.	X
easat-6983	322	14	extend	extend	VERB
easat-6983	322	15	the	the	DET
easat-6983	322	16	dataset	dataset	NOUN
easat-6983	322	17	beyond	beyond	ADP
easat-6983	322	18	2019–2023	2019–2023	NUM
easat-6983	322	19	.	.	PUNCT
easat-6983	323	1	a	a	DET
easat-6983	323	2	longer	long	ADJ
easat-6983	323	3	-	-	PUNCT
easat-6983	323	4	term	term	NOUN
easat-6983	323	5	analysis	analysis	NOUN
easat-6983	323	6	should	should	AUX
easat-6983	323	7	be	be	AUX
easat-6983	323	8	obtained	obtain	VERB
easat-6983	323	9	to	to	PART
easat-6983	323	10	assess	assess	VERB
easat-6983	323	11	whether	whether	SCONJ
easat-6983	323	12	esg	esg	PROPN
easat-6983	323	13	initiatives	initiative	NOUN
easat-6983	323	14	contribute	contribute	VERB
easat-6983	323	15	to	to	ADP
easat-6983	323	16	sustained	sustained	ADJ
easat-6983	323	17	firm	firm	ADJ
easat-6983	323	18	value	value	NOUN
easat-6983	323	19	over	over	ADP
easat-6983	323	20	time	time	NOUN
easat-6983	323	21	,	,	PUNCT
easat-6983	323	22	especially	especially	ADV
easat-6983	323	23	during	during	ADP
easat-6983	323	24	economic	economic	ADJ
easat-6983	323	25	downturns	downturn	NOUN
easat-6983	323	26	or	or	CCONJ
easat-6983	323	27	industry	industry	NOUN
easat-6983	323	28	-	-	PUNCT
easat-6983	323	29	specific	specific	ADJ
easat-6983	323	30	crises	crisis	NOUN
easat-6983	323	31	.	.	PUNCT
easat-6983	324	1	2	2	X
easat-6983	324	2	.	.	X
easat-6983	324	3	use	use	VERB
easat-6983	324	4	esg	esg	NOUN
easat-6983	324	5	rating	rating	NOUN
easat-6983	324	6	agencies	agency	NOUN
easat-6983	324	7	'	'	PART
easat-6983	324	8	scores	score	NOUN
easat-6983	324	9	or	or	CCONJ
easat-6983	324	10	textual	textual	ADJ
easat-6983	324	11	analysis	analysis	NOUN
easat-6983	324	12	of	of	ADP
easat-6983	324	13	sustainability	sustainability	NOUN
easat-6983	324	14	reports	report	NOUN
easat-6983	324	15	to	to	PART
easat-6983	324	16	distinguish	distinguish	VERB
easat-6983	324	17	between	between	ADP
easat-6983	324	18	high	high	ADJ
easat-6983	324	19	-	-	PUNCT
easat-6983	324	20	quality	quality	NOUN
easat-6983	324	21	and	and	CCONJ
easat-6983	324	22	low	low	ADJ
easat-6983	324	23	-	-	PUNCT
easat-6983	324	24	quality	quality	NOUN
easat-6983	324	25	disclosures	disclosure	NOUN
easat-6983	324	26	because	because	SCONJ
easat-6983	324	27	not	not	PART
easat-6983	324	28	all	all	DET
easat-6983	324	29	esg	esg	NOUN
easat-6983	324	30	disclosures	disclosure	NOUN
easat-6983	324	31	are	be	AUX
easat-6983	324	32	equal	equal	ADJ
easat-6983	324	33	.	.	PUNCT
easat-6983	325	1	firms	firm	NOUN
easat-6983	325	2	may	may	AUX
easat-6983	325	3	report	report	VERB
easat-6983	325	4	esg	esg	NOUN
easat-6983	325	5	metrics	metric	NOUN
easat-6983	325	6	superficially	superficially	ADV
easat-6983	325	7	or	or	CCONJ
easat-6983	325	8	integrate	integrate	VERB
easat-6983	325	9	them	they	PRON
easat-6983	325	10	deeply	deeply	ADV
easat-6983	325	11	into	into	ADP
easat-6983	325	12	their	their	PRON
easat-6983	325	13	strategy	strategy	NOUN
easat-6983	325	14	.	.	PUNCT
easat-6983	326	1	3	3	X
easat-6983	326	2	.	.	X
easat-6983	326	3	considering	consider	VERB
easat-6983	326	4	the	the	DET
easat-6983	326	5	role	role	NOUN
easat-6983	326	6	of	of	ADP
easat-6983	326	7	government	government	NOUN
easat-6983	326	8	as	as	ADP
easat-6983	326	9	a	a	DET
easat-6983	326	10	regulator	regulator	NOUN
easat-6983	326	11	in	in	ADP
easat-6983	326	12	moderating	moderate	VERB
easat-6983	326	13	or	or	CCONJ
easat-6983	326	14	mediating	mediate	VERB
easat-6983	326	15	future	future	ADJ
easat-6983	326	16	research	research	NOUN
easat-6983	326	17	.	.	PUNCT
easat-6983	327	1	transparency	transparency	NOUN
easat-6983	327	2	:	:	PUNCT
easat-6983	327	3	the	the	DET
easat-6983	327	4	authors	author	NOUN
easat-6983	327	5	confirm	confirm	VERB
easat-6983	327	6	that	that	SCONJ
easat-6983	327	7	the	the	DET
easat-6983	327	8	manuscript	manuscript	NOUN
easat-6983	327	9	is	be	AUX
easat-6983	327	10	an	an	DET
easat-6983	327	11	honest	honest	ADJ
easat-6983	327	12	,	,	PUNCT
easat-6983	327	13	accurate	accurate	ADJ
easat-6983	327	14	,	,	PUNCT
easat-6983	327	15	and	and	CCONJ
easat-6983	327	16	transparent	transparent	ADJ
easat-6983	327	17	account	account	NOUN
easat-6983	327	18	of	of	ADP
easat-6983	327	19	the	the	DET
easat-6983	327	20	study	study	NOUN
easat-6983	327	21	;	;	PUNCT
easat-6983	327	22	that	that	SCONJ
easat-6983	327	23	no	no	DET
easat-6983	327	24	vital	vital	ADJ
easat-6983	327	25	features	feature	NOUN
easat-6983	327	26	of	of	ADP
easat-6983	327	27	the	the	DET
easat-6983	327	28	study	study	NOUN
easat-6983	327	29	have	have	AUX
easat-6983	327	30	been	be	AUX
easat-6983	327	31	omitted	omit	VERB
easat-6983	327	32	;	;	PUNCT
easat-6983	327	33	and	and	CCONJ
easat-6983	327	34	that	that	SCONJ
easat-6983	327	35	any	any	DET
easat-6983	327	36	discrepancies	discrepancy	NOUN
easat-6983	327	37	from	from	ADP
easat-6983	327	38	the	the	DET
easat-6983	327	39	study	study	NOUN
easat-6983	327	40	as	as	SCONJ
easat-6983	327	41	planned	plan	VERB
easat-6983	327	42	have	have	AUX
easat-6983	327	43	been	be	AUX
easat-6983	327	44	explained	explain	VERB
easat-6983	327	45	.	.	PUNCT
easat-6983	328	1	this	this	DET
easat-6983	328	2	study	study	NOUN
easat-6983	328	3	followed	follow	VERB
easat-6983	328	4	all	all	DET
easat-6983	328	5	ethical	ethical	ADJ
easat-6983	328	6	practices	practice	NOUN
easat-6983	328	7	during	during	ADP
easat-6983	328	8	writing	writing	NOUN
easat-6983	328	9	.	.	PUNCT
easat-6983	329	1	copyright	copyright	NOUN
easat-6983	329	2	:	:	PUNCT
easat-6983	329	3	©	©	PROPN
easat-6983	329	4	2025	2025	NUM
easat-6983	329	5	by	by	ADP
easat-6983	329	6	the	the	DET
easat-6983	329	7	authors	author	NOUN
easat-6983	329	8	.	.	PUNCT
easat-6983	330	1	this	this	DET
easat-6983	330	2	open	open	ADJ
easat-6983	330	3	-	-	PUNCT
easat-6983	330	4	access	access	NOUN
easat-6983	330	5	article	article	NOUN
easat-6983	330	6	is	be	AUX
easat-6983	330	7	distributed	distribute	VERB
easat-6983	330	8	under	under	ADP
easat-6983	330	9	the	the	DET
easat-6983	330	10	terms	term	NOUN
easat-6983	330	11	and	and	CCONJ
easat-6983	330	12	conditions	condition	NOUN
easat-6983	330	13	of	of	ADP
easat-6983	330	14	the	the	DET
easat-6983	330	15	creative	creative	ADJ
easat-6983	330	16	commons	common	NOUN
easat-6983	330	17	attribution	attribution	NOUN
easat-6983	330	18	(	(	PUNCT
easat-6983	330	19	cc	cc	NOUN
easat-6983	330	20	by	by	ADP
easat-6983	330	21	)	)	PUNCT
easat-6983	330	22	license	license	NOUN
easat-6983	330	23	(	(	PUNCT
easat-6983	330	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-6983	330	25	)	)	PUNCT
easat-6983	330	26	.	.	PUNCT
easat-6983	331	1	references	reference	NOUN
easat-6983	331	2	[	[	X
easat-6983	331	3	1	1	NUM
easat-6983	331	4	]	]	X
easat-6983	331	5	kpmg	kpmg	PROPN
easat-6983	331	6	,	,	PUNCT
easat-6983	331	7	internal	internal	ADJ
easat-6983	331	8	audit	audit	NOUN
easat-6983	331	9	’s	’s	PART
easat-6983	331	10	role	role	NOUN
easat-6983	331	11	in	in	ADP
easat-6983	331	12	esg	esg	NOUN
easat-6983	331	13	:	:	PUNCT
easat-6983	331	14	providing	provide	VERB
easat-6983	331	15	objective	objective	ADJ
easat-6983	331	16	insights	insight	NOUN
easat-6983	331	17	,	,	PUNCT
easat-6983	331	18	assurance	assurance	NOUN
easat-6983	331	19	,	,	PUNCT
easat-6983	331	20	and	and	CCONJ
easat-6983	331	21	advice	advice	NOUN
easat-6983	331	22	on	on	ADP
easat-6983	331	23	esg	esg	NOUN
easat-6983	331	24	matters	matter	NOUN
easat-6983	331	25	.	.	PUNCT
easat-6983	332	1	amstelveen	amstelveen	VERB
easat-6983	332	2	,	,	PUNCT
easat-6983	332	3	netherlands	netherlands	PROPN
easat-6983	332	4	:	:	PUNCT
easat-6983	332	5	kpmg	kpmg	PROPN
easat-6983	332	6	,	,	PUNCT
easat-6983	332	7	2021	2021	NUM
easat-6983	332	8	.	.	PUNCT
easat-6983	333	1	[	[	X
easat-6983	333	2	2	2	X
easat-6983	333	3	]	]	X
easat-6983	333	4	e.	e.	PROPN
easat-6983	333	5	p.-y	p.-y	PROPN
easat-6983	333	6	.	.	PUNCT
easat-6983	334	1	yu	yu	PROPN
easat-6983	334	2	,	,	PUNCT
easat-6983	334	3	b.	b.	PROPN
easat-6983	334	4	van	van	PROPN
easat-6983	334	5	luu	luu	PROPN
easat-6983	334	6	,	,	PUNCT
easat-6983	334	7	and	and	CCONJ
easat-6983	334	8	c.	c.	PROPN
easat-6983	334	9	h.	h.	PROPN
easat-6983	334	10	chen	chen	PROPN
easat-6983	334	11	,	,	PUNCT
easat-6983	334	12	"	"	PUNCT
easat-6983	334	13	greenwashing	greenwashe	VERB
easat-6983	334	14	in	in	ADP
easat-6983	334	15	environmental	environmental	ADJ
easat-6983	334	16	,	,	PUNCT
easat-6983	334	17	social	social	ADJ
easat-6983	334	18	and	and	CCONJ
easat-6983	334	19	governance	governance	NOUN
easat-6983	334	20	disclosures	disclosure	NOUN
easat-6983	334	21	,	,	PUNCT
easat-6983	334	22	"	"	PUNCT
easat-6983	334	23	research	research	NOUN
easat-6983	334	24	in	in	ADP
easat-6983	334	25	international	international	ADJ
easat-6983	334	26	business	business	NOUN
easat-6983	334	27	and	and	CCONJ
easat-6983	334	28	finance	finance	NOUN
easat-6983	334	29	,	,	PUNCT
easat-6983	334	30	vol	vol	NOUN
easat-6983	334	31	.	.	PROPN
easat-6983	334	32	52	52	NUM
easat-6983	334	33	,	,	PUNCT
easat-6983	334	34	p.	p.	NOUN
easat-6983	334	35	101192	101192	NUM
easat-6983	334	36	,	,	PUNCT
easat-6983	334	37	2020	2020	NUM
easat-6983	334	38	.	.	PUNCT
easat-6983	335	1	https://doi.org/10.1016/j.ribaf.2020.101192	https://doi.org/10.1016/j.ribaf.2020.101192	PROPN
easat-6983	335	2	[	[	X
easat-6983	335	3	3	3	X
easat-6983	335	4	]	]	X
easat-6983	335	5	r.	r.	PROPN
easat-6983	335	6	torelli	torelli	PROPN
easat-6983	335	7	,	,	PUNCT
easat-6983	335	8	f.	f.	PROPN
easat-6983	335	9	balluchi	balluchi	PROPN
easat-6983	335	10	,	,	PUNCT
easat-6983	335	11	and	and	CCONJ
easat-6983	335	12	a.	a.	NOUN
easat-6983	335	13	lazzini	lazzini	PROPN
easat-6983	335	14	,	,	PUNCT
easat-6983	335	15	"	"	PUNCT
easat-6983	335	16	greenwashing	greenwashing	NOUN
easat-6983	335	17	and	and	CCONJ
easat-6983	335	18	environmental	environmental	ADJ
easat-6983	335	19	communication	communication	NOUN
easat-6983	335	20	:	:	PUNCT
easat-6983	335	21	effects	effect	NOUN
easat-6983	335	22	on	on	ADP
easat-6983	335	23	stakeholders	stakeholder	NOUN
easat-6983	335	24	'	'	PART
easat-6983	335	25	perceptions	perception	NOUN
easat-6983	335	26	,	,	PUNCT
easat-6983	335	27	"	"	PUNCT
easat-6983	335	28	business	business	NOUN
easat-6983	335	29	strategy	strategy	NOUN
easat-6983	335	30	and	and	CCONJ
easat-6983	335	31	the	the	DET
easat-6983	335	32	environment	environment	NOUN
easat-6983	335	33	,	,	PUNCT
easat-6983	335	34	vol	vol	NOUN
easat-6983	335	35	.	.	PROPN
easat-6983	335	36	29	29	NUM
easat-6983	335	37	,	,	PUNCT
easat-6983	335	38	no	no	INTJ
easat-6983	335	39	.	.	NOUN
easat-6983	335	40	2	2	NUM
easat-6983	335	41	,	,	PUNCT
easat-6983	335	42	pp	pp	ADJ
easat-6983	335	43	.	.	PUNCT
easat-6983	336	1	407	407	NUM
easat-6983	336	2	-	-	SYM
easat-6983	336	3	421	421	NUM
easat-6983	336	4	,	,	PUNCT
easat-6983	336	5	2020	2020	NUM
easat-6983	336	6	.	.	PUNCT
easat-6983	337	1	https://doi.org/10.1002/bse.2373	https://doi.org/10.1002/bse.2373	NOUN
easat-6983	337	2	[	[	X
easat-6983	337	3	4	4	X
easat-6983	337	4	]	]	PUNCT
easat-6983	337	5	w.	w.	PROPN
easat-6983	337	6	li	li	PROPN
easat-6983	337	7	,	,	PUNCT
easat-6983	337	8	w.	w.	PROPN
easat-6983	337	9	li	li	PROPN
easat-6983	337	10	,	,	PUNCT
easat-6983	337	11	v.	v.	ADP
easat-6983	337	12	seppänen	seppänen	NOUN
easat-6983	337	13	,	,	PUNCT
easat-6983	337	14	and	and	CCONJ
easat-6983	337	15	t.	t.	PROPN
easat-6983	337	16	koivumäki	koivumäki	PROPN
easat-6983	337	17	,	,	PUNCT
easat-6983	337	18	"	"	PUNCT
easat-6983	337	19	effects	effect	NOUN
easat-6983	337	20	of	of	ADP
easat-6983	337	21	greenwashing	greenwashe	VERB
easat-6983	337	22	on	on	ADP
easat-6983	337	23	financial	financial	ADJ
easat-6983	337	24	performance	performance	NOUN
easat-6983	337	25	:	:	PUNCT
easat-6983	337	26	moderation	moderation	NOUN
easat-6983	337	27	through	through	ADP
easat-6983	337	28	local	local	ADJ
easat-6983	337	29	environmental	environmental	ADJ
easat-6983	337	30	regulation	regulation	NOUN
easat-6983	337	31	and	and	CCONJ
easat-6983	337	32	media	medium	NOUN
easat-6983	337	33	coverage	coverage	NOUN
easat-6983	337	34	,	,	PUNCT
easat-6983	337	35	"	"	PUNCT
easat-6983	337	36	business	business	NOUN
easat-6983	337	37	strategy	strategy	NOUN
easat-6983	337	38	and	and	CCONJ
easat-6983	337	39	the	the	DET
easat-6983	337	40	environment	environment	NOUN
easat-6983	337	41	,	,	PUNCT
easat-6983	337	42	vol	vol	NOUN
easat-6983	337	43	.	.	PROPN
easat-6983	337	44	32	32	NUM
easat-6983	337	45	,	,	PUNCT
easat-6983	337	46	no	no	INTJ
easat-6983	337	47	.	.	NOUN
easat-6983	337	48	1	1	NUM
easat-6983	337	49	,	,	PUNCT
easat-6983	337	50	pp	pp	ADJ
easat-6983	337	51	.	.	PUNCT
easat-6983	338	1	820	820	NUM
easat-6983	338	2	-	-	SYM
easat-6983	338	3	841	841	NUM
easat-6983	338	4	,	,	PUNCT
easat-6983	338	5	2023	2023	NUM
easat-6983	338	6	.	.	PUNCT
easat-6983	339	1	https://doi.org/10.1002/bse.3177	https://doi.org/10.1002/bse.3177	ADJ
easat-6983	339	2	[	[	X
easat-6983	339	3	5	5	NUM
easat-6983	339	4	]	]	X
easat-6983	339	5	association	association	NOUN
easat-6983	339	6	of	of	ADP
easat-6983	339	7	certified	certify	VERB
easat-6983	339	8	fraud	fraud	NOUN
easat-6983	339	9	examiners	examiner	NOUN
easat-6983	339	10	&	&	CCONJ
easat-6983	339	11	grant	grant	PROPN
easat-6983	339	12	thornton	thornton	PROPN
easat-6983	339	13	llp	llp	PROPN
easat-6983	339	14	,	,	PUNCT
easat-6983	339	15	managing	manage	VERB
easat-6983	339	16	fraud	fraud	NOUN
easat-6983	339	17	risks	risk	NOUN
easat-6983	339	18	in	in	ADP
easat-6983	339	19	an	an	DET
easat-6983	339	20	evolving	evolve	VERB
easat-6983	339	21	esg	esg	NOUN
easat-6983	339	22	environment	environment	NOUN
easat-6983	339	23	.	.	PUNCT
easat-6983	340	1	austin	austin	PROPN
easat-6983	340	2	,	,	PUNCT
easat-6983	340	3	tx	tx	PROPN
easat-6983	340	4	:	:	PUNCT
easat-6983	340	5	association	association	NOUN
easat-6983	340	6	of	of	ADP
easat-6983	340	7	certified	certify	VERB
easat-6983	340	8	fraud	fraud	NOUN
easat-6983	340	9	examiners	examiner	NOUN
easat-6983	340	10	,	,	PUNCT
easat-6983	340	11	2024	2024	NUM
easat-6983	340	12	.	.	PUNCT
easat-6983	341	1	[	[	X
easat-6983	341	2	6	6	NUM
easat-6983	341	3	]	]	X
easat-6983	341	4	european	european	ADJ
easat-6983	341	5	securities	security	NOUN
easat-6983	341	6	and	and	CCONJ
easat-6983	341	7	markets	market	NOUN
easat-6983	341	8	authority	authority	NOUN
easat-6983	341	9	,	,	PUNCT
easat-6983	341	10	progress	progress	NOUN
easat-6983	341	11	report	report	NOUN
easat-6983	341	12	on	on	ADP
easat-6983	341	13	greenwashing	greenwashing	NOUN
easat-6983	341	14	.	.	PUNCT
easat-6983	342	1	paris	paris	PROPN
easat-6983	342	2	,	,	PUNCT
easat-6983	342	3	france	france	PROPN
easat-6983	342	4	:	:	PUNCT
easat-6983	342	5	european	european	ADJ
easat-6983	342	6	securities	security	NOUN
easat-6983	342	7	and	and	CCONJ
easat-6983	342	8	markets	market	NOUN
easat-6983	342	9	authority	authority	NOUN
easat-6983	342	10	,	,	PUNCT
easat-6983	342	11	2023	2023	NUM
easat-6983	342	12	.	.	PUNCT
easat-6983	343	1	[	[	X
easat-6983	343	2	7	7	X
easat-6983	343	3	]	]	X
easat-6983	343	4	l.	l.	PROPN
easat-6983	343	5	gatti	gatti	PROPN
easat-6983	343	6	,	,	PUNCT
easat-6983	343	7	m.	m.	NOUN
easat-6983	343	8	pizzetti	pizzetti	NOUN
easat-6983	343	9	,	,	PUNCT
easat-6983	343	10	and	and	CCONJ
easat-6983	343	11	p.	p.	PROPN
easat-6983	343	12	seele	seele	PROPN
easat-6983	343	13	,	,	PUNCT
easat-6983	343	14	"	"	PUNCT
easat-6983	343	15	green	green	ADJ
easat-6983	343	16	lies	lie	NOUN
easat-6983	343	17	and	and	CCONJ
easat-6983	343	18	their	their	PRON
easat-6983	343	19	effect	effect	NOUN
easat-6983	343	20	on	on	ADP
easat-6983	343	21	intention	intention	NOUN
easat-6983	343	22	to	to	PART
easat-6983	343	23	invest	invest	VERB
easat-6983	343	24	,	,	PUNCT
easat-6983	343	25	"	"	PUNCT
easat-6983	343	26	journal	journal	NOUN
easat-6983	343	27	of	of	ADP
easat-6983	343	28	business	business	NOUN
easat-6983	343	29	research	research	NOUN
easat-6983	343	30	,	,	PUNCT
easat-6983	343	31	vol	vol	NOUN
easat-6983	343	32	.	.	PUNCT
easat-6983	344	1	127	127	NUM
easat-6983	344	2	,	,	PUNCT
easat-6983	344	3	pp	pp	ADJ
easat-6983	344	4	.	.	PUNCT
easat-6983	345	1	228	228	NUM
easat-6983	345	2	-	-	SYM
easat-6983	345	3	240	240	NUM
easat-6983	345	4	,	,	PUNCT
easat-6983	345	5	2021	2021	NUM
easat-6983	345	6	.	.	PUNCT
easat-6983	346	1	https://doi.org/10.1016/j.jbusres.2021.01.028	https://doi.org/10.1016/j.jbusres.2021.01.028	ADJ
easat-6983	347	1	[	[	X
easat-6983	347	2	8	8	NUM
easat-6983	347	3	]	]	X
easat-6983	347	4	m.	m.	NOUN
easat-6983	347	5	t.	t.	PROPN
easat-6983	347	6	lee	lee	PROPN
easat-6983	347	7	and	and	CCONJ
easat-6983	347	8	r.	r.	PROPN
easat-6983	347	9	l.	l.	PROPN
easat-6983	347	10	raschke	raschke	PROPN
easat-6983	347	11	,	,	PUNCT
easat-6983	347	12	"	"	PUNCT
easat-6983	347	13	stakeholder	stakeholder	NOUN
easat-6983	347	14	legitimacy	legitimacy	NOUN
easat-6983	347	15	in	in	ADP
easat-6983	347	16	firm	firm	ADJ
easat-6983	347	17	greening	greening	NOUN
easat-6983	347	18	and	and	CCONJ
easat-6983	347	19	financial	financial	ADJ
easat-6983	347	20	performance	performance	NOUN
easat-6983	347	21	:	:	PUNCT
easat-6983	347	22	what	what	PRON
easat-6983	347	23	about	about	ADP
easat-6983	347	24	greenwashing	greenwashe	VERB
easat-6983	347	25	temptations	temptation	NOUN
easat-6983	347	26	?	?	PUNCT
easat-6983	347	27	☆	☆	NOUN
easat-6983	347	28	,	,	PUNCT
easat-6983	347	29	"	"	PUNCT
easat-6983	347	30	journal	journal	NOUN
easat-6983	347	31	of	of	ADP
easat-6983	347	32	business	business	NOUN
easat-6983	347	33	research	research	NOUN
easat-6983	347	34	,	,	PUNCT
easat-6983	347	35	vol	vol	NOUN
easat-6983	347	36	.	.	PROPN
easat-6983	347	37	155	155	NUM
easat-6983	347	38	,	,	PUNCT
easat-6983	347	39	p.	p.	NOUN
easat-6983	347	40	113393	113393	NUM
easat-6983	347	41	,	,	PUNCT
easat-6983	347	42	2023	2023	NUM
easat-6983	347	43	.	.	PUNCT
easat-6983	348	1	https://doi.org/10.1016/j.jbusres.2022.113393	https://doi.org/10.1016/j.jbusres.2022.113393	NOUN
easat-6983	348	2	[	[	X
easat-6983	348	3	9	9	NUM
easat-6983	348	4	]	]	PUNCT
easat-6983	348	5	h.	h.	PROPN
easat-6983	348	6	driss	driss	PROPN
easat-6983	348	7	,	,	PUNCT
easat-6983	348	8	w.	w.	PROPN
easat-6983	348	9	drobetz	drobetz	PROPN
easat-6983	348	10	,	,	PUNCT
easat-6983	348	11	s.	s.	PROPN
easat-6983	348	12	el	el	PROPN
easat-6983	348	13	ghoul	ghoul	PROPN
easat-6983	348	14	,	,	PUNCT
easat-6983	348	15	and	and	CCONJ
easat-6983	348	16	o.	o.	PROPN
easat-6983	348	17	guedhami	guedhami	NOUN
easat-6983	348	18	,	,	PUNCT
easat-6983	348	19	"	"	PUNCT
easat-6983	348	20	the	the	DET
easat-6983	348	21	sustainability	sustainability	NOUN
easat-6983	348	22	committee	committee	NOUN
easat-6983	348	23	and	and	CCONJ
easat-6983	348	24	environmental	environmental	ADJ
easat-6983	348	25	disclosure	disclosure	NOUN
easat-6983	348	26	:	:	PUNCT
easat-6983	348	27	international	international	ADJ
easat-6983	348	28	evidence	evidence	NOUN
easat-6983	348	29	,	,	PUNCT
easat-6983	348	30	"	"	PUNCT
easat-6983	348	31	journal	journal	NOUN
easat-6983	348	32	of	of	ADP
easat-6983	348	33	economic	economic	ADJ
easat-6983	348	34	behavior	behavior	NOUN
easat-6983	348	35	&	&	CCONJ
easat-6983	348	36	organization	organization	PROPN
easat-6983	348	37	,	,	PUNCT
easat-6983	348	38	vol	vol	NOUN
easat-6983	348	39	.	.	PROPN
easat-6983	348	40	221	221	NUM
easat-6983	348	41	,	,	PUNCT
easat-6983	348	42	pp	pp	ADJ
easat-6983	348	43	.	.	PUNCT
easat-6983	349	1	602	602	NUM
easat-6983	349	2	-	-	SYM
easat-6983	349	3	625	625	NUM
easat-6983	349	4	,	,	PUNCT
easat-6983	349	5	2024	2024	NUM
easat-6983	349	6	.	.	PUNCT
easat-6983	350	1	https://doi.org/10.1016/j.jebo.2024.02.019	https://doi.org/10.1016/j.jebo.2024.02.019	PROPN
easat-6983	350	2	[	[	X
easat-6983	350	3	10	10	NUM
easat-6983	350	4	]	]	X
easat-6983	350	5	financial	financial	ADJ
easat-6983	350	6	services	service	NOUN
easat-6983	350	7	authority	authority	NOUN
easat-6983	350	8	,	,	PUNCT
easat-6983	350	9	fsa	fsa	PROPN
easat-6983	350	10	no	no	PROPN
easat-6983	350	11	.	.	PROPN
easat-6983	351	1	43	43	NUM
easat-6983	351	2	/	/	SYM
easat-6983	351	3	fsas.04/2020	fsas.04/2020	PROPN
easat-6983	351	4	.	.	PUNCT
easat-6983	352	1	london	london	PROPN
easat-6983	352	2	,	,	PUNCT
easat-6983	352	3	uk	uk	PROPN
easat-6983	352	4	:	:	PUNCT
easat-6983	352	5	financial	financial	ADJ
easat-6983	352	6	services	service	NOUN
easat-6983	352	7	authority	authority	NOUN
easat-6983	352	8	,	,	PUNCT
easat-6983	352	9	2020	2020	NUM
easat-6983	352	10	.	.	PUNCT
easat-6983	353	1	[	[	X
easat-6983	353	2	11	11	NUM
easat-6983	353	3	]	]	X
easat-6983	353	4	h.	h.	PROPN
easat-6983	353	5	rehman	rehman	PROPN
easat-6983	353	6	,	,	PUNCT
easat-6983	353	7	m.	m.	PROPN
easat-6983	353	8	ramzan	ramzan	PROPN
easat-6983	353	9	,	,	PUNCT
easat-6983	353	10	m.	m.	PROPN
easat-6983	353	11	z.	z.	PROPN
easat-6983	353	12	u.	u.	PROPN
easat-6983	353	13	haq	haq	PROPN
easat-6983	353	14	,	,	PUNCT
easat-6983	353	15	j.	j.	PROPN
easat-6983	353	16	hwang	hwang	PROPN
easat-6983	353	17	,	,	PUNCT
easat-6983	353	18	and	and	CCONJ
easat-6983	353	19	k.-b	k.-b	PROPN
easat-6983	353	20	.	.	PUNCT
easat-6983	354	1	kim	kim	PROPN
easat-6983	354	2	,	,	PUNCT
easat-6983	354	3	"	"	PUNCT
easat-6983	354	4	risk	risk	NOUN
easat-6983	354	5	management	management	NOUN
easat-6983	354	6	in	in	ADP
easat-6983	354	7	corporate	corporate	ADJ
easat-6983	354	8	governance	governance	NOUN
easat-6983	354	9	framework	framework	NOUN
easat-6983	354	10	,	,	PUNCT
easat-6983	354	11	"	"	PUNCT
easat-6983	354	12	sustainability	sustainability	NOUN
easat-6983	354	13	,	,	PUNCT
easat-6983	354	14	vol	vol	NOUN
easat-6983	354	15	.	.	PROPN
easat-6983	354	16	13	13	NUM
easat-6983	354	17	,	,	PUNCT
easat-6983	354	18	no	no	INTJ
easat-6983	354	19	.	.	NOUN
easat-6983	354	20	9	9	NUM
easat-6983	354	21	,	,	PUNCT
easat-6983	354	22	p.	p.	NOUN
easat-6983	354	23	5015	5015	NUM
easat-6983	354	24	,	,	PUNCT
easat-6983	354	25	2021	2021	NUM
easat-6983	354	26	.	.	PUNCT
easat-6983	355	1	https://doi.org/10.3390/su13095015	https://doi.org/10.3390/su13095015	X
easat-6983	356	1	[	[	X
easat-6983	356	2	12	12	NUM
easat-6983	356	3	]	]	PUNCT
easat-6983	356	4	a.	a.	NOUN
easat-6983	356	5	kufo	kufo	PROPN
easat-6983	356	6	and	and	CCONJ
easat-6983	356	7	e.	e.	PROPN
easat-6983	356	8	shtembari	shtembari	PROPN
easat-6983	356	9	,	,	PUNCT
easat-6983	356	10	"	"	PUNCT
easat-6983	356	11	how	how	SCONJ
easat-6983	356	12	board	board	NOUN
easat-6983	356	13	size	size	NOUN
easat-6983	356	14	and	and	CCONJ
easat-6983	356	15	board	board	NOUN
easat-6983	356	16	independence	independence	NOUN
easat-6983	356	17	affect	affect	VERB
easat-6983	356	18	insurance	insurance	NOUN
easat-6983	356	19	companies	company	NOUN
easat-6983	356	20	'	'	PART
easat-6983	356	21	performance	performance	NOUN
easat-6983	356	22	,	,	PUNCT
easat-6983	356	23	"	"	PUNCT
easat-6983	356	24	european	european	ADJ
easat-6983	356	25	journal	journal	PROPN
easat-6983	356	26	of	of	ADP
easat-6983	356	27	interdisciplinary	interdisciplinary	ADJ
easat-6983	356	28	studies	study	NOUN
easat-6983	356	29	,	,	PUNCT
easat-6983	356	30	vol	vol	NOUN
easat-6983	356	31	.	.	PROPN
easat-6983	356	32	15	15	NUM
easat-6983	356	33	,	,	PUNCT
easat-6983	356	34	no	no	INTJ
easat-6983	356	35	.	.	NOUN
easat-6983	356	36	1	1	NUM
easat-6983	356	37	,	,	PUNCT
easat-6983	356	38	pp	pp	ADJ
easat-6983	356	39	.	.	PUNCT
easat-6983	357	1	68	68	NUM
easat-6983	357	2	-	-	SYM
easat-6983	357	3	80	80	NUM
easat-6983	357	4	,	,	PUNCT
easat-6983	357	5	2023	2023	NUM
easat-6983	357	6	.	.	PUNCT
easat-6983	358	1	https://doi.org/10.24818/ejis.2023.05	https://doi.org/10.24818/ejis.2023.05	NOUN
easat-6983	359	1	[	[	X
easat-6983	359	2	13	13	NUM
easat-6983	359	3	]	]	PUNCT
easat-6983	359	4	i.	i.	PROPN
easat-6983	359	5	k.	k.	PROPN
easat-6983	359	6	kiptoo	kiptoo	PROPN
easat-6983	359	7	,	,	PUNCT
easat-6983	359	8	s.	s.	PROPN
easat-6983	359	9	n.	n.	PROPN
easat-6983	359	10	kariuki	kariuki	PROPN
easat-6983	359	11	,	,	PUNCT
easat-6983	359	12	and	and	CCONJ
easat-6983	359	13	k.	k.	PROPN
easat-6983	359	14	n.	n.	PROPN
easat-6983	359	15	ocharo	ocharo	PROPN
easat-6983	359	16	,	,	PUNCT
easat-6983	359	17	"	"	PUNCT
easat-6983	359	18	risk	risk	NOUN
easat-6983	359	19	management	management	NOUN
easat-6983	359	20	and	and	CCONJ
easat-6983	359	21	financial	financial	ADJ
easat-6983	359	22	performance	performance	NOUN
easat-6983	359	23	of	of	ADP
easat-6983	359	24	insurance	insurance	NOUN
easat-6983	359	25	firms	firm	NOUN
easat-6983	359	26	in	in	ADP
easat-6983	359	27	kenya	kenya	NOUN
easat-6983	359	28	,	,	PUNCT
easat-6983	359	29	"	"	PUNCT
easat-6983	359	30	cogent	cogent	NOUN
easat-6983	359	31	business	business	NOUN
easat-6983	359	32	&	&	CCONJ
easat-6983	359	33	management	management	PROPN
easat-6983	359	34	,	,	PUNCT
easat-6983	359	35	vol	vol	NOUN
easat-6983	359	36	.	.	PROPN
easat-6983	359	37	8	8	NUM
easat-6983	359	38	,	,	PUNCT
easat-6983	359	39	no	no	INTJ
easat-6983	359	40	.	.	NOUN
easat-6983	359	41	1	1	NUM
easat-6983	359	42	,	,	PUNCT
easat-6983	359	43	p.	p.	NOUN
easat-6983	359	44	1997246	1997246	NUM
easat-6983	359	45	,	,	PUNCT
easat-6983	359	46	2021	2021	NUM
easat-6983	359	47	.	.	PUNCT
easat-6983	359	48	https://doi.org/10.1080/23311975.2021.1938350	https://doi.org/10.1080/23311975.2021.1938350	PUNCT
easat-6983	360	1	[	[	X
easat-6983	360	2	14	14	NUM
easat-6983	360	3	]	]	X
easat-6983	360	4	s.	s.	PROPN
easat-6983	360	5	n.	n.	PROPN
easat-6983	360	6	abdullah	abdullah	PROPN
easat-6983	360	7	,	,	PUNCT
easat-6983	360	8	a.	a.	PROPN
easat-6983	360	9	aziz	aziz	PROPN
easat-6983	360	10	,	,	PUNCT
easat-6983	360	11	f.	f.	PROPN
easat-6983	360	12	naz	naz	PROPN
easat-6983	360	13	,	,	PUNCT
easat-6983	360	14	and	and	CCONJ
easat-6983	360	15	k.	k.	PROPN
easat-6983	360	16	zahra	zahra	PROPN
easat-6983	360	17	,	,	PUNCT
easat-6983	360	18	"	"	PUNCT
easat-6983	360	19	board	board	NOUN
easat-6983	360	20	independence	independence	NOUN
easat-6983	360	21	,	,	PUNCT
easat-6983	360	22	women	woman	NOUN
easat-6983	360	23	directors	director	NOUN
easat-6983	360	24	and	and	CCONJ
easat-6983	360	25	firm	firm	ADJ
easat-6983	360	26	performance	performance	NOUN
easat-6983	360	27	in	in	ADP
easat-6983	360	28	malaysian	malaysian	ADJ
easat-6983	360	29	small	small	ADJ
easat-6983	360	30	-	-	PUNCT
easat-6983	360	31	cap	cap	NOUN
easat-6983	360	32	firms	firm	NOUN
easat-6983	360	33	,	,	PUNCT
easat-6983	360	34	"	"	PUNCT
easat-6983	360	35	journal	journal	NOUN
easat-6983	360	36	of	of	ADP
easat-6983	360	37	social	social	ADJ
easat-6983	360	38	economics	economic	NOUN
easat-6983	360	39	research	research	NOUN
easat-6983	360	40	,	,	PUNCT
easat-6983	360	41	vol	vol	NOUN
easat-6983	360	42	.	.	PROPN
easat-6983	360	43	11	11	NUM
easat-6983	360	44	,	,	PUNCT
easat-6983	360	45	no	no	INTJ
easat-6983	360	46	.	.	NOUN
easat-6983	360	47	2	2	NUM
easat-6983	360	48	,	,	PUNCT
easat-6983	360	49	pp	pp	ADJ
easat-6983	360	50	.	.	PUNCT
easat-6983	361	1	228	228	NUM
easat-6983	361	2	-	-	SYM
easat-6983	361	3	249	249	NUM
easat-6983	361	4	,	,	PUNCT
easat-6983	361	5	2024	2024	NUM
easat-6983	361	6	.	.	PUNCT
easat-6983	362	1	https://doi.org/10.18488/35.v11i2.3684	https://doi.org/10.18488/35.v11i2.3684	NOUN
easat-6983	362	2	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-6983	362	3	https://doi.org/10.1016/j.ribaf.2020.101192	https://doi.org/10.1016/j.ribaf.2020.101192	PROPN
easat-6983	362	4	https://doi.org/10.1002/bse.2373	https://doi.org/10.1002/bse.2373	VERB
easat-6983	362	5	https://doi.org/10.1002/bse.3177	https://doi.org/10.1002/bse.3177	ADV
easat-6983	362	6	https://doi.org/10.1016/j.jbusres.2021.01.028	https://doi.org/10.1016/j.jbusres.2021.01.028	ADJ
easat-6983	362	7	https://doi.org/10.1016/j.jbusres.2022.113393	https://doi.org/10.1016/j.jbusres.2022.113393	ADJ
easat-6983	362	8	https://doi.org/10.1016/j.jebo.2024.02.019	https://doi.org/10.1016/j.jebo.2024.02.019	PROPN
easat-6983	362	9	https://doi.org/10.3390/su13095015	https://doi.org/10.3390/su13095015	PROPN
easat-6983	362	10	https://doi.org/10.24818/ejis.2023.05	https://doi.org/10.24818/ejis.2023.05	PROPN
easat-6983	362	11	https://doi.org/10.1080/23311975.2021.1938350	https://doi.org/10.1080/23311975.2021.1938350	PUNCT
easat-6983	363	1	https://doi.org/10.18488/35.v11i2.3684	https://doi.org/10.18488/35.v11i2.3684	NOUN
easat-6983	363	2	699	699	NUM
easat-6983	363	3	edelweiss	edelweiss	PROPN
easat-6983	363	4	applied	apply	VERB
easat-6983	363	5	science	science	NOUN
easat-6983	363	6	and	and	CCONJ
easat-6983	363	7	technology	technology	NOUN
easat-6983	363	8	issn	issn	PROPN
easat-6983	363	9	:	:	PUNCT
easat-6983	363	10	2576	2576	NUM
easat-6983	363	11	-	-	SYM
easat-6983	363	12	8484	8484	NUM
easat-6983	363	13	vol	vol	NOUN
easat-6983	363	14	.	.	PROPN
easat-6983	364	1	9	9	NUM
easat-6983	364	2	,	,	PUNCT
easat-6983	364	3	no	no	INTJ
easat-6983	364	4	.	.	NOUN
easat-6983	364	5	5	5	NUM
easat-6983	364	6	:	:	PUNCT
easat-6983	364	7	685	685	NUM
easat-6983	364	8	-	-	SYM
easat-6983	364	9	702	702	NUM
easat-6983	364	10	,	,	PUNCT
easat-6983	364	11	2025	2025	NUM
easat-6983	364	12	doi	doi	NOUN
easat-6983	364	13	:	:	PUNCT
easat-6983	364	14	10.55214/25768484.v9i5.6983	10.55214/25768484.v9i5.6983	PROPN
easat-6983	364	15	©	©	PROPN
easat-6983	364	16	2025	2025	NUM
easat-6983	364	17	by	by	ADP
easat-6983	364	18	the	the	DET
easat-6983	364	19	authors	author	NOUN
easat-6983	364	20	;	;	PUNCT
easat-6983	364	21	licensee	licensee	PROPN
easat-6983	364	22	learning	learning	NOUN
easat-6983	364	23	gate	gate	NOUN
easat-6983	364	24	[	[	X
easat-6983	364	25	15	15	NUM
easat-6983	364	26	]	]	X
easat-6983	364	27	i.	i.	PROPN
easat-6983	364	28	khan	khan	PROPN
easat-6983	364	29	,	,	PUNCT
easat-6983	364	30	i.	i.	PROPN
easat-6983	364	31	khan	khan	PROPN
easat-6983	364	32	,	,	PUNCT
easat-6983	364	33	i.	i.	PROPN
easat-6983	364	34	u.	u.	PROPN
easat-6983	364	35	khan	khan	PROPN
easat-6983	364	36	,	,	PUNCT
easat-6983	364	37	s.	s.	PROPN
easat-6983	364	38	suleman	suleman	PROPN
easat-6983	364	39	,	,	PUNCT
easat-6983	364	40	and	and	CCONJ
easat-6983	364	41	s.	s.	PROPN
easat-6983	364	42	ali	ali	PROPN
easat-6983	364	43	,	,	PUNCT
easat-6983	364	44	"	"	PUNCT
easat-6983	364	45	board	board	NOUN
easat-6983	364	46	diversity	diversity	NOUN
easat-6983	364	47	on	on	ADP
easat-6983	364	48	firm	firm	ADJ
easat-6983	364	49	performance	performance	NOUN
easat-6983	364	50	from	from	ADP
easat-6983	364	51	resource	resource	NOUN
easat-6983	364	52	-	-	PUNCT
easat-6983	364	53	based	base	VERB
easat-6983	364	54	view	view	NOUN
easat-6983	364	55	perspective	perspective	NOUN
easat-6983	364	56	:	:	PUNCT
easat-6983	364	57	new	new	ADJ
easat-6983	364	58	evidence	evidence	NOUN
easat-6983	364	59	from	from	ADP
easat-6983	364	60	pakistan	pakistan	PROPN
easat-6983	364	61	,	,	PUNCT
easat-6983	364	62	"	"	PUNCT
easat-6983	364	63	international	international	ADJ
easat-6983	364	64	journal	journal	NOUN
easat-6983	364	65	of	of	ADP
easat-6983	364	66	productivity	productivity	NOUN
easat-6983	364	67	and	and	CCONJ
easat-6983	364	68	performance	performance	NOUN
easat-6983	364	69	management	management	NOUN
easat-6983	364	70	,	,	PUNCT
easat-6983	364	71	vol	vol	NOUN
easat-6983	364	72	.	.	PROPN
easat-6983	365	1	73	73	NUM
easat-6983	365	2	,	,	PUNCT
easat-6983	365	3	no	no	INTJ
easat-6983	365	4	.	.	NOUN
easat-6983	365	5	3	3	NUM
easat-6983	365	6	,	,	PUNCT
easat-6983	365	7	pp	pp	ADJ
easat-6983	365	8	.	.	PUNCT
easat-6983	366	1	649–675	649–675	NUM
easat-6983	366	2	,	,	PUNCT
easat-6983	366	3	2023	2023	NUM
easat-6983	366	4	.	.	PUNCT
easat-6983	367	1	https://doi.org/10.1108/ijppm-01-2022-0055	https://doi.org/10.1108/ijppm-01-2022-0055	NOUN
easat-6983	367	2	[	[	X
easat-6983	367	3	16	16	NUM
easat-6983	367	4	]	]	PUNCT
easat-6983	367	5	w.	w.	PROPN
easat-6983	367	6	bin	bin	PROPN
easat-6983	367	7	khidmat	khidmat	PROPN
easat-6983	367	8	,	,	PUNCT
easat-6983	367	9	m.	m.	NOUN
easat-6983	367	10	ayub	ayub	PROPN
easat-6983	367	11	khan	khan	PROPN
easat-6983	367	12	,	,	PUNCT
easat-6983	367	13	and	and	CCONJ
easat-6983	367	14	h.	h.	PROPN
easat-6983	367	15	ullah	ullah	PROPN
easat-6983	367	16	,	,	PUNCT
easat-6983	367	17	"	"	PUNCT
easat-6983	367	18	the	the	DET
easat-6983	367	19	effect	effect	NOUN
easat-6983	367	20	of	of	ADP
easat-6983	367	21	board	board	NOUN
easat-6983	367	22	diversity	diversity	NOUN
easat-6983	367	23	on	on	ADP
easat-6983	367	24	firm	firm	ADJ
easat-6983	367	25	performance	performance	NOUN
easat-6983	367	26	:	:	PUNCT
easat-6983	367	27	evidence	evidence	NOUN
easat-6983	367	28	from	from	ADP
easat-6983	367	29	chinese	chinese	PROPN
easat-6983	367	30	l	l	PROPN
easat-6983	367	31	isted	iste	VERB
easat-6983	367	32	companies	company	NOUN
easat-6983	367	33	,	,	PUNCT
easat-6983	367	34	"	"	PUNCT
easat-6983	367	35	indian	indian	ADJ
easat-6983	367	36	journal	journal	NOUN
easat-6983	367	37	of	of	ADP
easat-6983	367	38	corporate	corporate	ADJ
easat-6983	367	39	governance	governance	NOUN
easat-6983	367	40	,	,	PUNCT
easat-6983	367	41	vol	vol	NOUN
easat-6983	367	42	.	.	PROPN
easat-6983	367	43	13	13	NUM
easat-6983	367	44	,	,	PUNCT
easat-6983	367	45	no	no	INTJ
easat-6983	367	46	.	.	NOUN
easat-6983	367	47	1	1	NUM
easat-6983	367	48	,	,	PUNCT
easat-6983	367	49	pp	pp	ADJ
easat-6983	367	50	.	.	PUNCT
easat-6983	368	1	9	9	NUM
easat-6983	368	2	-	-	SYM
easat-6983	368	3	33	33	NUM
easat-6983	368	4	,	,	PUNCT
easat-6983	368	5	2020	2020	NUM
easat-6983	368	6	.	.	PUNCT
easat-6983	369	1	https://doi.org/10.1177/0974686220923793	https://doi.org/10.1177/0974686220923793	ADJ
easat-6983	369	2	[	[	X
easat-6983	369	3	17	17	NUM
easat-6983	369	4	]	]	PUNCT
easat-6983	369	5	t.	t.	PROPN
easat-6983	369	6	t.	t.	PROPN
easat-6983	369	7	hoai	hoai	PROPN
easat-6983	369	8	,	,	PUNCT
easat-6983	369	9	b.	b.	PROPN
easat-6983	369	10	q.	q.	PROPN
easat-6983	369	11	hung	hung	PROPN
easat-6983	369	12	,	,	PUNCT
easat-6983	369	13	and	and	CCONJ
easat-6983	369	14	n.	n.	PROPN
easat-6983	369	15	p.	p.	PROPN
easat-6983	369	16	nguyen	nguyen	NOUN
easat-6983	369	17	,	,	PUNCT
easat-6983	369	18	"	"	PUNCT
easat-6983	369	19	the	the	DET
easat-6983	369	20	impact	impact	NOUN
easat-6983	369	21	of	of	ADP
easat-6983	369	22	internal	internal	ADJ
easat-6983	369	23	control	control	NOUN
easat-6983	369	24	systems	system	NOUN
easat-6983	369	25	on	on	ADP
easat-6983	369	26	the	the	DET
easat-6983	369	27	intensity	intensity	NOUN
easat-6983	369	28	of	of	ADP
easat-6983	369	29	innovation	innovation	NOUN
easat-6983	369	30	and	and	CCONJ
easat-6983	369	31	organizational	organizational	ADJ
easat-6983	369	32	performance	performance	NOUN
easat-6983	369	33	of	of	ADP
easat-6983	369	34	public	public	ADJ
easat-6983	369	35	sector	sector	NOUN
easat-6983	369	36	organizations	organization	NOUN
easat-6983	369	37	in	in	ADP
easat-6983	369	38	vietnam	vietnam	PROPN
easat-6983	369	39	:	:	PUNCT
easat-6983	369	40	the	the	DET
easat-6983	369	41	moderating	moderate	VERB
easat-6983	369	42	role	role	NOUN
easat-6983	369	43	of	of	ADP
easat-6983	369	44	transformational	transformational	ADJ
easat-6983	369	45	leadership	leadership	NOUN
easat-6983	369	46	,	,	PUNCT
easat-6983	369	47	"	"	PUNCT
easat-6983	369	48	heliyon	heliyon	NOUN
easat-6983	369	49	,	,	PUNCT
easat-6983	369	50	vol	vol	NOUN
easat-6983	369	51	.	.	PROPN
easat-6983	369	52	8	8	NUM
easat-6983	369	53	,	,	PUNCT
easat-6983	369	54	no	no	INTJ
easat-6983	369	55	.	.	NOUN
easat-6983	369	56	2	2	NUM
easat-6983	369	57	,	,	PUNCT
easat-6983	369	58	p.	p.	NOUN
easat-6983	369	59	e08954	e08954	PROPN
easat-6983	369	60	,	,	PUNCT
easat-6983	369	61	2022	2022	NUM
easat-6983	369	62	.	.	PUNCT
easat-6983	369	63	https://doi.org/10.1016/j.heliyon.2022.e08954	https://doi.org/10.1016/j.heliyon.2022.e08954	NOUN
easat-6983	370	1	[	[	X
easat-6983	370	2	18	18	NUM
easat-6983	370	3	]	]	PUNCT
easat-6983	370	4	the	the	DET
easat-6983	370	5	institute	institute	NOUN
easat-6983	370	6	of	of	ADP
easat-6983	370	7	internal	internal	ADJ
easat-6983	370	8	audit	audit	NOUN
easat-6983	370	9	,	,	PUNCT
easat-6983	370	10	internal	internal	ADJ
easat-6983	370	11	audit	audit	NOUN
easat-6983	370	12	’s	’s	PART
easat-6983	370	13	role	role	NOUN
easat-6983	370	14	in	in	ADP
easat-6983	370	15	esg	esg	PROPN
easat-6983	370	16	reporting	reporting	NOUN
easat-6983	370	17	.	.	PUNCT
easat-6983	371	1	lake	lake	PROPN
easat-6983	371	2	mary	mary	PROPN
easat-6983	371	3	,	,	PUNCT
easat-6983	371	4	fl	fl	PROPN
easat-6983	371	5	:	:	PUNCT
easat-6983	371	6	the	the	DET
easat-6983	371	7	institute	institute	NOUN
easat-6983	371	8	of	of	ADP
easat-6983	371	9	internal	internal	ADJ
easat-6983	371	10	audit	audit	NOUN
easat-6983	371	11	,	,	PUNCT
easat-6983	371	12	2021	2021	NUM
easat-6983	371	13	.	.	PUNCT
easat-6983	372	1	[	[	X
easat-6983	372	2	19	19	NUM
easat-6983	372	3	]	]	PUNCT
easat-6983	372	4	b.	b.	PROPN
easat-6983	372	5	el	el	PROPN
easat-6983	372	6	gharbaoui	gharbaoui	PROPN
easat-6983	372	7	and	and	CCONJ
easat-6983	372	8	a.	a.	NOUN
easat-6983	372	9	chraibi	chraibi	NOUN
easat-6983	372	10	,	,	PUNCT
easat-6983	372	11	"	"	PUNCT
easat-6983	372	12	internal	internal	ADJ
easat-6983	372	13	audit	audit	NOUN
easat-6983	372	14	quality	quality	NOUN
easat-6983	372	15	and	and	CCONJ
easat-6983	372	16	financial	financial	ADJ
easat-6983	372	17	performance	performance	NOUN
easat-6983	372	18	:	:	PUNCT
easat-6983	372	19	a	a	DET
easat-6983	372	20	systematic	systematic	ADJ
easat-6983	372	21	literature	literature	NOUN
easat-6983	372	22	review	review	NOUN
easat-6983	372	23	pointing	point	VERB
easat-6983	372	24	to	to	ADP
easat-6983	372	25	new	new	ADJ
easat-6983	372	26	research	research	NOUN
easat-6983	372	27	opportunities	opportunity	NOUN
easat-6983	372	28	,	,	PUNCT
easat-6983	372	29	"	"	PUNCT
easat-6983	372	30	revue	revue	PROPN
easat-6983	372	31	internationale	internationale	PROPN
easat-6983	372	32	des	des	PROPN
easat-6983	372	33	sciences	sciences	PROPN
easat-6983	372	34	de	de	X
easat-6983	372	35	gestion	gestion	PROPN
easat-6983	372	36	,	,	PUNCT
easat-6983	372	37	vol	vol	NOUN
easat-6983	372	38	.	.	PROPN
easat-6983	372	39	4	4	NUM
easat-6983	372	40	,	,	PUNCT
easat-6983	372	41	no	no	INTJ
easat-6983	372	42	.	.	NOUN
easat-6983	372	43	2	2	NUM
easat-6983	372	44	,	,	PUNCT
easat-6983	372	45	pp	pp	ADJ
easat-6983	372	46	.	.	PUNCT
easat-6983	373	1	794–820	794–820	NUM
easat-6983	373	2	,	,	PUNCT
easat-6983	373	3	2021	2021	NUM
easat-6983	373	4	.	.	PUNCT
easat-6983	373	5	https://doi.org/10.5281/zenodo.4758733	https://doi.org/10.5281/zenodo.4758733	NOUN
easat-6983	374	1	[	[	X
easat-6983	374	2	20	20	NUM
easat-6983	374	3	]	]	PUNCT
easat-6983	374	4	m.	m.	NOUN
easat-6983	374	5	c.	c.	PROPN
easat-6983	374	6	jensen	jensen	PROPN
easat-6983	374	7	and	and	CCONJ
easat-6983	374	8	w.	w.	PROPN
easat-6983	374	9	h.	h.	PROPN
easat-6983	374	10	meckling	meckling	PROPN
easat-6983	374	11	,	,	PUNCT
easat-6983	374	12	theory	theory	NOUN
easat-6983	374	13	of	of	ADP
easat-6983	374	14	the	the	DET
easat-6983	374	15	firm	firm	NOUN
easat-6983	374	16	:	:	PUNCT
easat-6983	374	17	managerial	managerial	ADJ
easat-6983	374	18	behavior	behavior	NOUN
easat-6983	374	19	,	,	PUNCT
easat-6983	374	20	agency	agency	NOUN
easat-6983	374	21	costs	cost	NOUN
easat-6983	374	22	and	and	CCONJ
easat-6983	374	23	ownership	ownership	NOUN
easat-6983	374	24	structure	structure	NOUN
easat-6983	374	25	(	(	PUNCT
easat-6983	374	26	corporate	corporate	ADJ
easat-6983	374	27	governance	governance	NOUN
easat-6983	374	28	)	)	PUNCT
easat-6983	374	29	.	.	PUNCT
easat-6983	375	1	amsterdam	amsterdam	PROPN
easat-6983	375	2	:	:	PUNCT
easat-6983	375	3	gower	gower	PROPN
easat-6983	375	4	,	,	PUNCT
easat-6983	375	5	2019	2019	NUM
easat-6983	375	6	.	.	PUNCT
easat-6983	376	1	[	[	X
easat-6983	376	2	21	21	NUM
easat-6983	376	3	]	]	X
easat-6983	376	4	b.	b.	PROPN
easat-6983	376	5	panda	panda	NOUN
easat-6983	376	6	and	and	CCONJ
easat-6983	376	7	n.	n.	PROPN
easat-6983	376	8	m.	m.	PROPN
easat-6983	376	9	leepsa	leepsa	PROPN
easat-6983	376	10	,	,	PUNCT
easat-6983	376	11	"	"	PUNCT
easat-6983	376	12	agency	agency	NOUN
easat-6983	376	13	theory	theory	NOUN
easat-6983	376	14	:	:	PUNCT
easat-6983	376	15	review	review	NOUN
easat-6983	376	16	of	of	ADP
easat-6983	376	17	theory	theory	NOUN
easat-6983	376	18	and	and	CCONJ
easat-6983	376	19	evidence	evidence	NOUN
easat-6983	376	20	on	on	ADP
easat-6983	376	21	problems	problem	NOUN
easat-6983	376	22	and	and	CCONJ
easat-6983	376	23	perspectives	perspective	NOUN
easat-6983	376	24	,	,	PUNCT
easat-6983	376	25	"	"	PUNCT
easat-6983	376	26	indian	indian	ADJ
easat-6983	376	27	journal	journal	NOUN
easat-6983	376	28	of	of	ADP
easat-6983	376	29	corporate	corporate	ADJ
easat-6983	376	30	governance	governance	NOUN
easat-6983	376	31	,	,	PUNCT
easat-6983	376	32	vol	vol	NOUN
easat-6983	376	33	.	.	PROPN
easat-6983	376	34	10	10	NUM
easat-6983	376	35	,	,	PUNCT
easat-6983	376	36	no	no	INTJ
easat-6983	376	37	.	.	NOUN
easat-6983	376	38	1	1	NUM
easat-6983	376	39	,	,	PUNCT
easat-6983	376	40	pp	pp	ADJ
easat-6983	376	41	.	.	PUNCT
easat-6983	377	1	74	74	NUM
easat-6983	377	2	-	-	SYM
easat-6983	377	3	95	95	NUM
easat-6983	377	4	,	,	PUNCT
easat-6983	377	5	2017	2017	NUM
easat-6983	377	6	.	.	PUNCT
easat-6983	378	1	https://doi.org/10.1177/0974686217701467	https://doi.org/10.1177/0974686217701467	X
easat-6983	379	1	[	[	X
easat-6983	379	2	22	22	NUM
easat-6983	379	3	]	]	PUNCT
easat-6983	379	4	e.	e.	PROPN
easat-6983	379	5	f.	f.	PROPN
easat-6983	379	6	fama	fama	PROPN
easat-6983	379	7	and	and	CCONJ
easat-6983	379	8	m.	m.	PROPN
easat-6983	379	9	c.	c.	PROPN
easat-6983	379	10	jensen	jensen	PROPN
easat-6983	379	11	,	,	PUNCT
easat-6983	379	12	"	"	PUNCT
easat-6983	379	13	separation	separation	NOUN
easat-6983	379	14	of	of	ADP
easat-6983	379	15	ownership	ownership	NOUN
easat-6983	379	16	and	and	CCONJ
easat-6983	379	17	control	control	NOUN
easat-6983	379	18	,	,	PUNCT
easat-6983	379	19	"	"	PUNCT
easat-6983	379	20	the	the	DET
easat-6983	379	21	journal	journal	NOUN
easat-6983	379	22	of	of	ADP
easat-6983	379	23	law	law	NOUN
easat-6983	379	24	and	and	CCONJ
easat-6983	379	25	economics	economic	NOUN
easat-6983	379	26	,	,	PUNCT
easat-6983	379	27	vol	vol	NOUN
easat-6983	379	28	.	.	PROPN
easat-6983	379	29	26	26	NUM
easat-6983	379	30	,	,	PUNCT
easat-6983	379	31	no	no	INTJ
easat-6983	379	32	.	.	NOUN
easat-6983	379	33	2	2	NUM
easat-6983	379	34	,	,	PUNCT
easat-6983	379	35	pp	pp	ADJ
easat-6983	379	36	.	.	PUNCT
easat-6983	380	1	301	301	NUM
easat-6983	380	2	-	-	SYM
easat-6983	380	3	325	325	NUM
easat-6983	380	4	,	,	PUNCT
easat-6983	380	5	1983	1983	NUM
easat-6983	380	6	.	.	PUNCT
easat-6983	381	1	[	[	X
easat-6983	381	2	23	23	NUM
easat-6983	381	3	]	]	X
easat-6983	381	4	s.	s.	PROPN
easat-6983	381	5	r.	r.	PROPN
easat-6983	381	6	sdiq	sdiq	PROPN
easat-6983	381	7	and	and	CCONJ
easat-6983	381	8	h.	h.	PROPN
easat-6983	381	9	a.	a.	PROPN
easat-6983	381	10	abdullah	abdullah	PROPN
easat-6983	381	11	,	,	PUNCT
easat-6983	381	12	"	"	PUNCT
easat-6983	381	13	examining	examine	VERB
easat-6983	381	14	the	the	DET
easat-6983	381	15	effect	effect	NOUN
easat-6983	381	16	of	of	ADP
easat-6983	381	17	agency	agency	NOUN
easat-6983	381	18	cost	cost	NOUN
easat-6983	381	19	on	on	ADP
easat-6983	381	20	capital	capital	NOUN
easat-6983	381	21	structure	structure	NOUN
easat-6983	381	22	-	-	PUNCT
easat-6983	381	23	financial	financial	ADJ
easat-6983	381	24	performance	performance	NOUN
easat-6983	381	25	nexus	nexus	NOUN
easat-6983	381	26	:	:	PUNCT
easat-6983	381	27	empirical	empirical	ADJ
easat-6983	381	28	evidence	evidence	NOUN
easat-6983	381	29	for	for	ADP
easat-6983	381	30	emerging	emerge	VERB
easat-6983	381	31	market	market	NOUN
easat-6983	381	32	,	,	PUNCT
easat-6983	381	33	"	"	PUNCT
easat-6983	381	34	cogent	cogent	NOUN
easat-6983	381	35	economics	economic	NOUN
easat-6983	381	36	&	&	CCONJ
easat-6983	381	37	finance	finance	PROPN
easat-6983	381	38	,	,	PUNCT
easat-6983	381	39	vol	vol	NOUN
easat-6983	381	40	.	.	PROPN
easat-6983	382	1	10	10	NUM
easat-6983	382	2	,	,	PUNCT
easat-6983	382	3	no	no	INTJ
easat-6983	382	4	.	.	NOUN
easat-6983	382	5	1	1	NUM
easat-6983	382	6	,	,	PUNCT
easat-6983	382	7	p.	p.	NOUN
easat-6983	382	8	2148364	2148364	NUM
easat-6983	382	9	,	,	PUNCT
easat-6983	382	10	2022	2022	NUM
easat-6983	382	11	.	.	PUNCT
easat-6983	383	1	https://doi.org/10.1080/23322039.2022.2148364	https://doi.org/10.1080/23322039.2022.2148364	X
easat-6983	384	1	[	[	X
easat-6983	384	2	24	24	NUM
easat-6983	384	3	]	]	PUNCT
easat-6983	384	4	j.	j.	PROPN
easat-6983	384	5	jiang	jiang	PROPN
easat-6983	384	6	,	,	PUNCT
easat-6983	384	7	"	"	PUNCT
easat-6983	384	8	a	a	DET
easat-6983	384	9	synthesized	synthesize	VERB
easat-6983	384	10	distribution	distribution	NOUN
easat-6983	384	11	model	model	NOUN
easat-6983	384	12	:	:	PUNCT
easat-6983	384	13	asymmetric	asymmetric	ADJ
easat-6983	384	14	information	information	NOUN
easat-6983	384	15	,	,	PUNCT
easat-6983	384	16	agency	agency	NOUN
easat-6983	384	17	problem	problem	NOUN
easat-6983	384	18	,	,	PUNCT
easat-6983	384	19	and	and	CCONJ
easat-6983	384	20	intertemporal	intertemporal	ADJ
easat-6983	384	21	optimization	optimization	NOUN
easat-6983	384	22	,	,	PUNCT
easat-6983	384	23	"	"	PUNCT
easat-6983	384	24	corporate	corporate	ADJ
easat-6983	384	25	governance	governance	NOUN
easat-6983	384	26	and	and	CCONJ
easat-6983	384	27	organizational	organizational	ADJ
easat-6983	384	28	behavior	behavior	NOUN
easat-6983	384	29	review	review	NOUN
easat-6983	384	30	,	,	PUNCT
easat-6983	384	31	vol	vol	NOUN
easat-6983	384	32	.	.	PROPN
easat-6983	385	1	7	7	NUM
easat-6983	385	2	,	,	PUNCT
easat-6983	385	3	no	no	INTJ
easat-6983	385	4	.	.	NOUN
easat-6983	385	5	4	4	NUM
easat-6983	385	6	,	,	PUNCT
easat-6983	385	7	pp	pp	ADJ
easat-6983	385	8	.	.	PUNCT
easat-6983	386	1	152	152	NUM
easat-6983	386	2	-	-	SYM
easat-6983	386	3	160	160	NUM
easat-6983	386	4	,	,	PUNCT
easat-6983	386	5	2023	2023	NUM
easat-6983	386	6	.	.	PUNCT
easat-6983	387	1	https://doi.org/10.22495/cgobrv7i4p13	https://doi.org/10.22495/cgobrv7i4p13	NOUN
easat-6983	387	2	[	[	X
easat-6983	387	3	25	25	NUM
easat-6983	387	4	]	]	PUNCT
easat-6983	387	5	t.	t.	PROPN
easat-6983	387	6	al	al	PROPN
easat-6983	387	7	barrak	barrak	PROPN
easat-6983	387	8	,	,	PUNCT
easat-6983	387	9	k.	k.	PROPN
easat-6983	387	10	chebbi	chebbi	PROPN
easat-6983	387	11	,	,	PUNCT
easat-6983	387	12	a.	a.	NOUN
easat-6983	387	13	a.	a.	NOUN
easat-6983	387	14	aljughaiman	aljughaiman	NOUN
easat-6983	387	15	,	,	PUNCT
easat-6983	387	16	and	and	CCONJ
easat-6983	387	17	m.	m.	NOUN
easat-6983	387	18	albarrak	albarrak	PROPN
easat-6983	387	19	,	,	PUNCT
easat-6983	387	20	"	"	PUNCT
easat-6983	387	21	exploring	explore	VERB
easat-6983	387	22	the	the	DET
easat-6983	387	23	interplay	interplay	NOUN
easat-6983	387	24	between	between	ADP
easat-6983	387	25	sustainability	sustainability	NOUN
easat-6983	387	26	and	and	CCONJ
easat-6983	387	27	debt	debt	NOUN
easat-6983	387	28	costs	cost	NOUN
easat-6983	387	29	in	in	ADP
easat-6983	387	30	an	an	DET
easat-6983	387	31	emerging	emerge	VERB
easat-6983	387	32	market	market	NOUN
easat-6983	387	33	:	:	PUNCT
easat-6983	387	34	does	do	VERB
easat-6983	387	35	financial	financial	ADJ
easat-6983	387	36	distress	distress	NOUN
easat-6983	387	37	matter	matter	NOUN
easat-6983	387	38	?	?	PUNCT
easat-6983	387	39	,	,	PUNCT
easat-6983	387	40	"	"	PUNCT
easat-6983	387	41	sustainability	sustainability	NOUN
easat-6983	387	42	,	,	PUNCT
easat-6983	387	43	vol	vol	NOUN
easat-6983	387	44	.	.	PROPN
easat-6983	387	45	15	15	NUM
easat-6983	387	46	,	,	PUNCT
easat-6983	387	47	no	no	INTJ
easat-6983	387	48	.	.	NOUN
easat-6983	387	49	12	12	NUM
easat-6983	387	50	,	,	PUNCT
easat-6983	387	51	p.	p.	NOUN
easat-6983	387	52	9273	9273	NUM
easat-6983	387	53	,	,	PUNCT
easat-6983	387	54	2023	2023	NUM
easat-6983	387	55	.	.	PUNCT
easat-6983	388	1	https://doi.org/10.3390/su15129273	https://doi.org/10.3390/su15129273	X
easat-6983	389	1	[	[	X
easat-6983	389	2	26	26	NUM
easat-6983	389	3	]	]	PUNCT
easat-6983	389	4	r.	r.	PROPN
easat-6983	389	5	w.	w.	PROPN
easat-6983	389	6	leftwich	leftwich	PROPN
easat-6983	389	7	,	,	PUNCT
easat-6983	389	8	r.	r.	PROPN
easat-6983	389	9	l.	l.	PROPN
easat-6983	389	10	watts	watts	PROPN
easat-6983	389	11	,	,	PUNCT
easat-6983	389	12	and	and	CCONJ
easat-6983	389	13	j.	j.	PROPN
easat-6983	389	14	l.	l.	PROPN
easat-6983	389	15	zimmerman	zimmerman	PROPN
easat-6983	389	16	,	,	PUNCT
easat-6983	389	17	"	"	PUNCT
easat-6983	389	18	voluntary	voluntary	ADJ
easat-6983	389	19	corporate	corporate	ADJ
easat-6983	389	20	disclosure	disclosure	NOUN
easat-6983	389	21	:	:	PUNCT
easat-6983	389	22	the	the	DET
easat-6983	389	23	case	case	NOUN
easat-6983	389	24	of	of	ADP
easat-6983	389	25	interim	interim	ADJ
easat-6983	389	26	reporting	reporting	NOUN
easat-6983	389	27	,	,	PUNCT
easat-6983	389	28	"	"	PUNCT
easat-6983	389	29	journal	journal	NOUN
easat-6983	389	30	of	of	ADP
easat-6983	389	31	accounting	accounting	NOUN
easat-6983	389	32	research	research	NOUN
easat-6983	389	33	,	,	PUNCT
easat-6983	389	34	vol	vol	NOUN
easat-6983	389	35	.	.	PROPN
easat-6983	389	36	19	19	NUM
easat-6983	389	37	,	,	PUNCT
easat-6983	389	38	pp	pp	ADJ
easat-6983	389	39	.	.	PUNCT
easat-6983	390	1	50	50	NUM
easat-6983	390	2	-	-	SYM
easat-6983	390	3	77	77	NUM
easat-6983	390	4	,	,	PUNCT
easat-6983	390	5	1981	1981	NUM
easat-6983	390	6	.	.	PUNCT
easat-6983	391	1	[	[	X
easat-6983	391	2	27	27	NUM
easat-6983	391	3	]	]	X
easat-6983	391	4	c.	c.	PROPN
easat-6983	391	5	s.	s.	PROPN
easat-6983	391	6	pulino	pulino	PROPN
easat-6983	391	7	,	,	PUNCT
easat-6983	391	8	m.	m.	NOUN
easat-6983	391	9	ciaburri	ciaburri	PROPN
easat-6983	391	10	,	,	PUNCT
easat-6983	391	11	b.	b.	PROPN
easat-6983	391	12	s.	s.	PROPN
easat-6983	391	13	magnanelli	magnanelli	PROPN
easat-6983	391	14	,	,	PUNCT
easat-6983	391	15	and	and	CCONJ
easat-6983	391	16	l.	l.	PROPN
easat-6983	391	17	nasta	nasta	PROPN
easat-6983	391	18	,	,	PUNCT
easat-6983	391	19	"	"	PUNCT
easat-6983	391	20	does	do	VERB
easat-6983	391	21	esg	esg	PROPN
easat-6983	391	22	disclosure	disclosure	PROPN
easat-6983	391	23	influence	influence	NOUN
easat-6983	391	24	firm	firm	ADJ
easat-6983	391	25	performance	performance	NOUN
easat-6983	391	26	?	?	PUNCT
easat-6983	391	27	,	,	PUNCT
easat-6983	391	28	"	"	PUNCT
easat-6983	391	29	sustainability	sustainability	NOUN
easat-6983	391	30	,	,	PUNCT
easat-6983	391	31	vol	vol	NOUN
easat-6983	391	32	.	.	PROPN
easat-6983	391	33	14	14	NUM
easat-6983	391	34	,	,	PUNCT
easat-6983	391	35	no	no	INTJ
easat-6983	391	36	.	.	NOUN
easat-6983	391	37	13	13	NUM
easat-6983	391	38	,	,	PUNCT
easat-6983	391	39	p.	p.	NOUN
easat-6983	391	40	7595	7595	NUM
easat-6983	391	41	,	,	PUNCT
easat-6983	391	42	2022	2022	NUM
easat-6983	391	43	.	.	PUNCT
easat-6983	392	1	https://doi.org/10.3390/su14137595	https://doi.org/10.3390/su14137595	PRON
easat-6983	393	1	[	[	X
easat-6983	393	2	28	28	NUM
easat-6983	393	3	]	]	X
easat-6983	393	4	r.	r.	PROPN
easat-6983	393	5	d.	d.	PROPN
easat-6983	393	6	morris	morris	PROPN
easat-6983	393	7	,	,	PUNCT
easat-6983	393	8	"	"	PUNCT
easat-6983	393	9	signalling	signal	VERB
easat-6983	393	10	,	,	PUNCT
easat-6983	393	11	agency	agency	NOUN
easat-6983	393	12	theory	theory	NOUN
easat-6983	393	13	and	and	CCONJ
easat-6983	393	14	accounting	accounting	NOUN
easat-6983	393	15	policy	policy	NOUN
easat-6983	393	16	choice	choice	NOUN
easat-6983	393	17	,	,	PUNCT
easat-6983	393	18	"	"	PUNCT
easat-6983	393	19	accounting	accounting	NOUN
easat-6983	393	20	and	and	CCONJ
easat-6983	393	21	business	business	NOUN
easat-6983	393	22	research	research	NOUN
easat-6983	393	23	,	,	PUNCT
easat-6983	393	24	vol	vol	NOUN
easat-6983	393	25	.	.	PROPN
easat-6983	393	26	18	18	NUM
easat-6983	393	27	,	,	PUNCT
easat-6983	393	28	no	no	INTJ
easat-6983	393	29	.	.	NOUN
easat-6983	393	30	69	69	NUM
easat-6983	393	31	,	,	PUNCT
easat-6983	393	32	pp	pp	ADJ
easat-6983	393	33	.	.	PUNCT
easat-6983	394	1	47	47	NUM
easat-6983	394	2	-	-	SYM
easat-6983	394	3	56	56	NUM
easat-6983	394	4	,	,	PUNCT
easat-6983	394	5	1987	1987	NUM
easat-6983	394	6	.	.	PUNCT
easat-6983	395	1	https://doi.org/10.1080/00014788.1987.9729347	https://doi.org/10.1080/00014788.1987.9729347	VERB
easat-6983	396	1	[	[	X
easat-6983	396	2	29	29	NUM
easat-6983	396	3	]	]	PUNCT
easat-6983	396	4	p.	p.	NOUN
easat-6983	396	5	purnamasari	purnamasari	PROPN
easat-6983	396	6	and	and	CCONJ
easat-6983	396	7	i.	i.	PROPN
easat-6983	396	8	umiyati	umiyati	PROPN
easat-6983	396	9	,	,	PUNCT
easat-6983	396	10	"	"	PUNCT
easat-6983	396	11	greenwashing	greenwashing	NOUN
easat-6983	396	12	and	and	CCONJ
easat-6983	396	13	financial	financial	ADJ
easat-6983	396	14	performance	performance	NOUN
easat-6983	396	15	of	of	ADP
easat-6983	396	16	firms	firm	NOUN
easat-6983	396	17	:	:	PUNCT
easat-6983	396	18	the	the	DET
easat-6983	396	19	moderating	moderate	VERB
easat-6983	396	20	role	role	NOUN
easat-6983	396	21	of	of	ADP
easat-6983	396	22	internal	internal	ADJ
easat-6983	396	23	audit	audit	NOUN
easat-6983	396	24	quality	quality	NOUN
easat-6983	396	25	and	and	CCONJ
easat-6983	396	26	digital	digital	ADJ
easat-6983	396	27	technologies	technology	NOUN
easat-6983	396	28	,	,	PUNCT
easat-6983	396	29	"	"	PUNCT
easat-6983	396	30	cogent	cogent	NOUN
easat-6983	396	31	business	business	NOUN
easat-6983	396	32	&	&	CCONJ
easat-6983	396	33	management	management	PROPN
easat-6983	396	34	,	,	PUNCT
easat-6983	396	35	vol	vol	NOUN
easat-6983	396	36	.	.	PROPN
easat-6983	396	37	11	11	NUM
easat-6983	396	38	,	,	PUNCT
easat-6983	396	39	no	no	INTJ
easat-6983	396	40	.	.	NOUN
easat-6983	396	41	1	1	NUM
easat-6983	396	42	,	,	PUNCT
easat-6983	396	43	p.	p.	NOUN
easat-6983	396	44	2404236	2404236	NUM
easat-6983	396	45	,	,	PUNCT
easat-6983	396	46	2024	2024	NUM
easat-6983	396	47	.	.	PUNCT
easat-6983	397	1	https://doi.org/10.1080/23311975.2024.2404236	https://doi.org/10.1080/23311975.2024.2404236	X
easat-6983	398	1	[	[	X
easat-6983	398	2	30	30	NUM
easat-6983	398	3	]	]	X
easat-6983	398	4	f.	f.	PROPN
easat-6983	398	5	bernini	bernini	PROPN
easat-6983	398	6	and	and	CCONJ
easat-6983	398	7	f.	f.	PROPN
easat-6983	398	8	la	la	PROPN
easat-6983	398	9	rosa	rosa	PROPN
easat-6983	398	10	,	,	PUNCT
easat-6983	398	11	"	"	PUNCT
easat-6983	398	12	research	research	NOUN
easat-6983	398	13	in	in	ADP
easat-6983	398	14	the	the	DET
easat-6983	398	15	greenwashing	greenwashing	NOUN
easat-6983	398	16	field	field	NOUN
easat-6983	398	17	:	:	PUNCT
easat-6983	398	18	concepts	concept	NOUN
easat-6983	398	19	,	,	PUNCT
easat-6983	398	20	theories	theory	NOUN
easat-6983	398	21	,	,	PUNCT
easat-6983	398	22	and	and	CCONJ
easat-6983	398	23	potential	potential	ADJ
easat-6983	398	24	impacts	impact	NOUN
easat-6983	398	25	on	on	ADP
easat-6983	398	26	economic	economic	ADJ
easat-6983	398	27	and	and	CCONJ
easat-6983	398	28	social	social	ADJ
easat-6983	398	29	value	value	NOUN
easat-6983	398	30	,	,	PUNCT
easat-6983	398	31	"	"	PUNCT
easat-6983	398	32	journal	journal	NOUN
easat-6983	398	33	of	of	ADP
easat-6983	398	34	management	management	NOUN
easat-6983	398	35	and	and	CCONJ
easat-6983	398	36	governance	governance	NOUN
easat-6983	398	37	,	,	PUNCT
easat-6983	398	38	vol	vol	NOUN
easat-6983	398	39	.	.	PROPN
easat-6983	398	40	28	28	NUM
easat-6983	398	41	,	,	PUNCT
easat-6983	398	42	no	no	INTJ
easat-6983	398	43	.	.	NOUN
easat-6983	398	44	2	2	NUM
easat-6983	398	45	,	,	PUNCT
easat-6983	398	46	pp	pp	ADJ
easat-6983	398	47	.	.	PUNCT
easat-6983	399	1	405	405	NUM
easat-6983	399	2	-	-	SYM
easat-6983	399	3	444	444	NUM
easat-6983	399	4	,	,	PUNCT
easat-6983	399	5	2024	2024	NUM
easat-6983	399	6	.	.	PUNCT
easat-6983	400	1	https://doi.org/10.1007/s10997-023-09686-5	https://doi.org/10.1007/s10997-023-09686-5	NUM
easat-6983	400	2	[	[	X
easat-6983	400	3	31	31	NUM
easat-6983	400	4	]	]	PUNCT
easat-6983	400	5	a.	a.	NOUN
easat-6983	400	6	marzuki	marzuki	NOUN
easat-6983	400	7	,	,	PUNCT
easat-6983	400	8	n.	n.	PROPN
easat-6983	400	9	n.	n.	PROPN
easat-6983	400	10	jamil	jamil	PROPN
easat-6983	400	11	,	,	PUNCT
easat-6983	400	12	m.	m.	NOUN
easat-6983	400	13	a.	a.	NOUN
easat-6983	400	14	wahid	wahid	PROPN
easat-6983	400	15	,	,	PUNCT
easat-6983	400	16	and	and	CCONJ
easat-6983	400	17	w.	w.	PROPN
easat-6983	400	18	a.	a.	PROPN
easat-6983	400	19	wan	wan	PROPN
easat-6983	400	20	abdullah	abdullah	PROPN
easat-6983	400	21	,	,	PUNCT
easat-6983	400	22	"	"	PUNCT
easat-6983	400	23	characteristics	characteristic	NOUN
easat-6983	400	24	of	of	ADP
easat-6983	400	25	board	board	NOUN
easat-6983	400	26	and	and	CCONJ
easat-6983	400	27	shariah	shariah	PROPN
easat-6983	400	28	board	board	PROPN
easat-6983	400	29	on	on	ADP
easat-6983	400	30	risktaking	risktake	VERB
easat-6983	400	31	and	and	CCONJ
easat-6983	400	32	performance	performance	NOUN
easat-6983	400	33	:	:	PUNCT
easat-6983	400	34	evidence	evidence	NOUN
easat-6983	400	35	from	from	ADP
easat-6983	400	36	takaful	takaful	ADJ
easat-6983	400	37	operators	operator	NOUN
easat-6983	400	38	in	in	ADP
easat-6983	400	39	malaysia	malaysia	PROPN
easat-6983	400	40	,	,	PUNCT
easat-6983	400	41	"	"	PUNCT
easat-6983	400	42	jurnal	jurnal	ADJ
easat-6983	400	43	pengurusan	pengurusan	ADJ
easat-6983	400	44	,	,	PUNCT
easat-6983	400	45	vol	vol	NOUN
easat-6983	400	46	.	.	PROPN
easat-6983	400	47	71	71	NUM
easat-6983	400	48	,	,	PUNCT
easat-6983	400	49	2024	2024	NUM
easat-6983	400	50	.	.	PUNCT
easat-6983	401	1	https://doi.org/10.17576/pengurusan-2024-71-8	https://doi.org/10.17576/pengurusan-2024-71-8	NOUN
easat-6983	401	2	[	[	X
easat-6983	401	3	32	32	NUM
easat-6983	401	4	]	]	X
easat-6983	401	5	n.	n.	PROPN
easat-6983	401	6	brennan	brennan	PROPN
easat-6983	401	7	,	,	PUNCT
easat-6983	401	8	"	"	PUNCT
easat-6983	401	9	boards	board	NOUN
easat-6983	401	10	of	of	ADP
easat-6983	401	11	directors	director	NOUN
easat-6983	401	12	and	and	CCONJ
easat-6983	401	13	firm	firm	ADJ
easat-6983	401	14	performance	performance	NOUN
easat-6983	401	15	:	:	PUNCT
easat-6983	401	16	is	be	AUX
easat-6983	401	17	there	there	PRON
easat-6983	401	18	an	an	DET
easat-6983	401	19	expectations	expectation	NOUN
easat-6983	401	20	gap	gap	NOUN
easat-6983	401	21	?	?	PUNCT
easat-6983	401	22	,	,	PUNCT
easat-6983	401	23	"	"	PUNCT
easat-6983	401	24	corporate	corporate	ADJ
easat-6983	401	25	governance	governance	NOUN
easat-6983	401	26	:	:	PUNCT
easat-6983	401	27	an	an	DET
easat-6983	401	28	international	international	ADJ
easat-6983	401	29	review	review	NOUN
easat-6983	401	30	,	,	PUNCT
easat-6983	401	31	vol	vol	NOUN
easat-6983	401	32	.	.	PROPN
easat-6983	401	33	14	14	NUM
easat-6983	401	34	,	,	PUNCT
easat-6983	401	35	no	no	INTJ
easat-6983	401	36	.	.	NOUN
easat-6983	401	37	6	6	NUM
easat-6983	401	38	,	,	PUNCT
easat-6983	401	39	pp	pp	ADJ
easat-6983	401	40	.	.	PUNCT
easat-6983	402	1	577	577	NUM
easat-6983	402	2	-	-	SYM
easat-6983	402	3	593	593	NUM
easat-6983	402	4	,	,	PUNCT
easat-6983	402	5	2006	2006	NUM
easat-6983	402	6	.	.	PUNCT
easat-6983	403	1	[	[	X
easat-6983	403	2	33	33	NUM
easat-6983	403	3	]	]	PUNCT
easat-6983	403	4	h.	h.	PROPN
easat-6983	403	5	r.	r.	PROPN
easat-6983	403	6	ismael	ismael	PROPN
easat-6983	403	7	and	and	CCONJ
easat-6983	403	8	c.	c.	PROPN
easat-6983	403	9	roberts	roberts	PROPN
easat-6983	403	10	,	,	PUNCT
easat-6983	403	11	"	"	PUNCT
easat-6983	403	12	factors	factor	NOUN
easat-6983	403	13	affecting	affect	VERB
easat-6983	403	14	the	the	DET
easat-6983	403	15	voluntary	voluntary	ADJ
easat-6983	403	16	use	use	NOUN
easat-6983	403	17	of	of	ADP
easat-6983	403	18	internal	internal	ADJ
easat-6983	403	19	audit	audit	NOUN
easat-6983	403	20	:	:	PUNCT
easat-6983	403	21	evidence	evidence	NOUN
easat-6983	403	22	from	from	ADP
easat-6983	403	23	the	the	DET
easat-6983	403	24	uk	uk	PROPN
easat-6983	403	25	,	,	PUNCT
easat-6983	403	26	"	"	PUNCT
easat-6983	403	27	managerial	managerial	ADJ
easat-6983	403	28	auditing	auditing	NOUN
easat-6983	403	29	journal	journal	NOUN
easat-6983	403	30	,	,	PUNCT
easat-6983	403	31	vol	vol	NOUN
easat-6983	403	32	.	.	PROPN
easat-6983	403	33	33	33	NUM
easat-6983	403	34	,	,	PUNCT
easat-6983	403	35	no	no	INTJ
easat-6983	403	36	.	.	NOUN
easat-6983	403	37	3	3	NUM
easat-6983	403	38	,	,	PUNCT
easat-6983	403	39	pp	pp	ADJ
easat-6983	403	40	.	.	PUNCT
easat-6983	404	1	288	288	NUM
easat-6983	404	2	-	-	SYM
easat-6983	404	3	317	317	NUM
easat-6983	404	4	,	,	PUNCT
easat-6983	404	5	2018	2018	NUM
easat-6983	404	6	.	.	PUNCT
easat-6983	405	1	https://doi.org/10.1108/maj-08-2016-1425	https://doi.org/10.1108/maj-08-2016-1425	X
easat-6983	406	1	[	[	X
easat-6983	406	2	34	34	NUM
easat-6983	406	3	]	]	PUNCT
easat-6983	406	4	k.	k.	PROPN
easat-6983	406	5	m.	m.	PROPN
easat-6983	406	6	eisenhardt	eisenhardt	PROPN
easat-6983	406	7	,	,	PUNCT
easat-6983	406	8	"	"	PUNCT
easat-6983	406	9	agency	agency	NOUN
easat-6983	406	10	theory	theory	NOUN
easat-6983	406	11	:	:	PUNCT
easat-6983	406	12	an	an	DET
easat-6983	406	13	assessment	assessment	NOUN
easat-6983	406	14	and	and	CCONJ
easat-6983	406	15	review	review	NOUN
easat-6983	406	16	,	,	PUNCT
easat-6983	406	17	"	"	PUNCT
easat-6983	406	18	academy	academy	NOUN
easat-6983	406	19	of	of	ADP
easat-6983	406	20	management	management	PROPN
easat-6983	406	21	review	review	PROPN
easat-6983	406	22	,	,	PUNCT
easat-6983	406	23	vol	vol	NOUN
easat-6983	406	24	.	.	PROPN
easat-6983	406	25	14	14	NUM
easat-6983	406	26	,	,	PUNCT
easat-6983	406	27	no	no	INTJ
easat-6983	406	28	.	.	NOUN
easat-6983	406	29	1	1	NUM
easat-6983	406	30	,	,	PUNCT
easat-6983	406	31	pp	pp	ADJ
easat-6983	406	32	.	.	PUNCT
easat-6983	406	33	5774	5774	NUM
easat-6983	406	34	,	,	PUNCT
easat-6983	406	35	1989	1989	NUM
easat-6983	406	36	.	.	PUNCT
easat-6983	407	1	[	[	X
easat-6983	407	2	35	35	NUM
easat-6983	407	3	]	]	X
easat-6983	407	4	n.	n.	PROPN
easat-6983	407	5	h.	h.	PROPN
easat-6983	407	6	a.	a.	NOUN
easat-6983	407	7	puhat	puhat	PROPN
easat-6983	407	8	,	,	PUNCT
easat-6983	407	9	s.	s.	PROPN
easat-6983	407	10	hasnan	hasnan	PROPN
easat-6983	407	11	,	,	PUNCT
easat-6983	407	12	h.	h.	PROPN
easat-6983	407	13	marzuki	marzuki	PROPN
easat-6983	407	14	,	,	PUNCT
easat-6983	407	15	and	and	CCONJ
easat-6983	407	16	m.	m.	NOUN
easat-6983	407	17	m.	m.	PROPN
easat-6983	407	18	ali	ali	PROPN
easat-6983	407	19	,	,	PUNCT
easat-6983	407	20	"	"	PUNCT
easat-6983	407	21	board	board	NOUN
easat-6983	407	22	characteristics	characteristic	NOUN
easat-6983	407	23	and	and	CCONJ
easat-6983	407	24	financial	financial	ADJ
easat-6983	407	25	performance	performance	NOUN
easat-6983	407	26	:	:	PUNCT
easat-6983	407	27	evidence	evidence	NOUN
easat-6983	407	28	from	from	ADP
easat-6983	407	29	bursa	bursa	PROPN
easat-6983	407	30	malaysia	malaysia	PROPN
easat-6983	407	31	financial	financial	PROPN
easat-6983	407	32	times	times	PROPN
easat-6983	407	33	stock	stock	PROPN
easat-6983	407	34	exchange	exchange	PROPN
easat-6983	407	35	(	(	PUNCT
easat-6983	407	36	ftse	ftse	PROPN
easat-6983	407	37	)	)	PUNCT
easat-6983	407	38	top	top	ADJ
easat-6983	407	39	100	100	NUM
easat-6983	407	40	index	index	NOUN
easat-6983	407	41	firms	firm	NOUN
easat-6983	407	42	,	,	PUNCT
easat-6983	407	43	"	"	PUNCT
easat-6983	407	44	jurnal	jurnal	ADJ
easat-6983	407	45	pengurusan	pengurusan	ADJ
easat-6983	407	46	,	,	PUNCT
easat-6983	407	47	vol	vol	NOUN
easat-6983	407	48	.	.	PROPN
easat-6983	407	49	71	71	NUM
easat-6983	407	50	,	,	PUNCT
easat-6983	407	51	pp	pp	ADJ
easat-6983	407	52	.	.	PUNCT
easat-6983	407	53	114	114	NUM
easat-6983	407	54	,	,	PUNCT
easat-6983	407	55	2024	2024	NUM
easat-6983	407	56	.	.	PUNCT
easat-6983	408	1	https://doi.org/10.17576/pengurusan-2024-71-4	https://doi.org/10.17576/pengurusan-2024-71-4	VERB
easat-6983	409	1	[	[	X
easat-6983	409	2	36	36	NUM
easat-6983	409	3	]	]	X
easat-6983	409	4	s.	s.	PROPN
easat-6983	409	5	bilyay	bilyay	PROPN
easat-6983	409	6	-	-	PUNCT
easat-6983	409	7	erdogan	erdogan	ADJ
easat-6983	409	8	,	,	PUNCT
easat-6983	409	9	g.	g.	PROPN
easat-6983	409	10	o.	o.	PROPN
easat-6983	409	11	danisman	danisman	PROPN
easat-6983	409	12	,	,	PUNCT
easat-6983	409	13	and	and	CCONJ
easat-6983	409	14	e.	e.	PROPN
easat-6983	409	15	demir	demir	PROPN
easat-6983	409	16	,	,	PUNCT
easat-6983	409	17	"	"	PUNCT
easat-6983	409	18	esg	esg	NOUN
easat-6983	409	19	performance	performance	NOUN
easat-6983	409	20	and	and	CCONJ
easat-6983	409	21	investment	investment	NOUN
easat-6983	409	22	efficiency	efficiency	NOUN
easat-6983	409	23	:	:	PUNCT
easat-6983	409	24	the	the	DET
easat-6983	409	25	impact	impact	NOUN
easat-6983	409	26	of	of	ADP
easat-6983	409	27	information	information	NOUN
easat-6983	409	28	asymmetry	asymmetry	NOUN
easat-6983	409	29	,	,	PUNCT
easat-6983	409	30	"	"	PUNCT
easat-6983	409	31	journal	journal	NOUN
easat-6983	409	32	of	of	ADP
easat-6983	409	33	international	international	ADJ
easat-6983	409	34	financial	financial	ADJ
easat-6983	409	35	markets	market	NOUN
easat-6983	409	36	,	,	PUNCT
easat-6983	409	37	institutions	institution	NOUN
easat-6983	409	38	and	and	CCONJ
easat-6983	409	39	money	money	NOUN
easat-6983	409	40	,	,	PUNCT
easat-6983	409	41	vol	vol	NOUN
easat-6983	409	42	.	.	PROPN
easat-6983	409	43	91	91	NUM
easat-6983	409	44	,	,	PUNCT
easat-6983	409	45	p.	p.	NOUN
easat-6983	409	46	101919	101919	NUM
easat-6983	409	47	,	,	PUNCT
easat-6983	409	48	2024	2024	NUM
easat-6983	409	49	.	.	PUNCT
easat-6983	410	1	https://doi.org/10.1016/j.intfin.2023.101919	https://doi.org/10.1016/j.intfin.2023.101919	PROPN
easat-6983	410	2	https://doi.org/10.1108/ijppm-01-2022-0055	https://doi.org/10.1108/ijppm-01-2022-0055	VERB
easat-6983	410	3	https://doi.org/10.1177/0974686220923793	https://doi.org/10.1177/0974686220923793	ADJ
easat-6983	410	4	https://doi.org/10.1016/j.heliyon.2022.e08954	https://doi.org/10.1016/j.heliyon.2022.e08954	NOUN
easat-6983	410	5	https://doi.org/10.5281/zenodo.4758733	https://doi.org/10.5281/zenodo.4758733	ADJ
easat-6983	410	6	https://doi.org/10.1177/0974686217701467	https://doi.org/10.1177/0974686217701467	X
easat-6983	410	7	https://doi.org/10.1080/23322039.2022.2148364	https://doi.org/10.1080/23322039.2022.2148364	NOUN
easat-6983	410	8	https://doi.org/10.22495/cgobrv7i4p13	https://doi.org/10.22495/cgobrv7i4p13	PROPN
easat-6983	410	9	https://doi.org/10.3390/su15129273	https://doi.org/10.3390/su15129273	PROPN
easat-6983	410	10	https://doi.org/10.3390/su14137595	https://doi.org/10.3390/su14137595	X
easat-6983	410	11	https://doi.org/10.1080/00014788.1987.9729347	https://doi.org/10.1080/00014788.1987.9729347	PROPN
easat-6983	411	1	https://doi.org/10.1080/23311975.2024.2404236	https://doi.org/10.1080/23311975.2024.2404236	PROPN
easat-6983	411	2	https://doi.org/10.1007/s10997-023-09686-5	https://doi.org/10.1007/s10997-023-09686-5	NUM
easat-6983	411	3	https://doi.org/10.17576/pengurusan-2024-71-8	https://doi.org/10.17576/pengurusan-2024-71-8	NOUN
easat-6983	411	4	https://doi.org/10.1108/maj-08-2016-1425	https://doi.org/10.1108/maj-08-2016-1425	NOUN
easat-6983	411	5	https://doi.org/10.17576/pengurusan-2024-71-4	https://doi.org/10.17576/pengurusan-2024-71-4	NOUN
easat-6983	411	6	https://doi.org/10.1016/j.intfin.2023.101919	https://doi.org/10.1016/j.intfin.2023.101919	PROPN
easat-6983	411	7	700	700	NUM
easat-6983	411	8	edelweiss	edelweiss	PROPN
easat-6983	411	9	applied	apply	VERB
easat-6983	411	10	science	science	NOUN
easat-6983	411	11	and	and	CCONJ
easat-6983	411	12	technology	technology	NOUN
easat-6983	411	13	issn	issn	PROPN
easat-6983	411	14	:	:	PUNCT
easat-6983	411	15	2576	2576	NUM
easat-6983	411	16	-	-	SYM
easat-6983	411	17	8484	8484	NUM
easat-6983	411	18	vol	vol	NOUN
easat-6983	411	19	.	.	PROPN
easat-6983	412	1	9	9	NUM
easat-6983	412	2	,	,	PUNCT
easat-6983	412	3	no	no	INTJ
easat-6983	412	4	.	.	NOUN
easat-6983	412	5	5	5	NUM
easat-6983	412	6	:	:	PUNCT
easat-6983	412	7	685	685	NUM
easat-6983	412	8	-	-	SYM
easat-6983	412	9	702	702	NUM
easat-6983	412	10	,	,	PUNCT
easat-6983	412	11	2025	2025	NUM
easat-6983	412	12	doi	doi	NOUN
easat-6983	412	13	:	:	PUNCT
easat-6983	412	14	10.55214/25768484.v9i5.6983	10.55214/25768484.v9i5.6983	PROPN
easat-6983	412	15	©	©	PROPN
easat-6983	412	16	2025	2025	NUM
easat-6983	412	17	by	by	ADP
easat-6983	412	18	the	the	DET
easat-6983	412	19	authors	author	NOUN
easat-6983	412	20	;	;	PUNCT
easat-6983	412	21	licensee	licensee	PROPN
easat-6983	412	22	learning	learning	NOUN
easat-6983	412	23	gate	gate	NOUN
easat-6983	412	24	[	[	X
easat-6983	412	25	37	37	NUM
easat-6983	412	26	]	]	PUNCT
easat-6983	412	27	k.	k.	PROPN
easat-6983	412	28	fernando	fernando	PROPN
easat-6983	412	29	,	,	PUNCT
easat-6983	412	30	s.	s.	PROPN
easat-6983	412	31	nurcholifah	nurcholifah	PROPN
easat-6983	412	32	,	,	PUNCT
easat-6983	412	33	and	and	CCONJ
easat-6983	412	34	a.	a.	PROPN
easat-6983	412	35	h.	h.	PROPN
easat-6983	412	36	pulungan	pulungan	PROPN
easat-6983	412	37	,	,	PUNCT
easat-6983	412	38	"	"	PUNCT
easat-6983	412	39	disclosure	disclosure	NOUN
easat-6983	412	40	of	of	ADP
easat-6983	412	41	environmental	environmental	ADJ
easat-6983	412	42	,	,	PUNCT
easat-6983	412	43	social	social	ADJ
easat-6983	412	44	,	,	PUNCT
easat-6983	412	45	and	and	CCONJ
easat-6983	412	46	governance	governance	NOUN
easat-6983	412	47	on	on	ADP
easat-6983	412	48	firm	firm	ADJ
easat-6983	412	49	performance	performance	NOUN
easat-6983	412	50	pre	pre	ADJ
easat-6983	412	51	and	and	CCONJ
easat-6983	412	52	post	post	VERB
easat-6983	412	53	introduction	introduction	NOUN
easat-6983	412	54	of	of	ADP
easat-6983	412	55	integrated	integrated	ADJ
easat-6983	412	56	reporting	reporting	NOUN
easat-6983	412	57	:	:	PUNCT
easat-6983	412	58	evidence	evidence	NOUN
easat-6983	412	59	from	from	ADP
easat-6983	412	60	asean	asean	ADJ
easat-6983	412	61	countries	country	NOUN
easat-6983	412	62	,	,	PUNCT
easat-6983	412	63	"	"	PUNCT
easat-6983	412	64	international	international	ADJ
easat-6983	412	65	journal	journal	NOUN
easat-6983	412	66	of	of	ADP
easat-6983	412	67	energy	energy	NOUN
easat-6983	412	68	economics	economic	NOUN
easat-6983	412	69	and	and	CCONJ
easat-6983	412	70	policy	policy	NOUN
easat-6983	412	71	,	,	PUNCT
easat-6983	412	72	vol	vol	NOUN
easat-6983	412	73	.	.	PROPN
easat-6983	412	74	12	12	NUM
easat-6983	412	75	,	,	PUNCT
easat-6983	412	76	no	no	INTJ
easat-6983	412	77	.	.	NOUN
easat-6983	412	78	6	6	NUM
easat-6983	412	79	,	,	PUNCT
easat-6983	412	80	pp	pp	ADJ
easat-6983	412	81	.	.	PUNCT
easat-6983	413	1	377	377	NUM
easat-6983	413	2	-	-	SYM
easat-6983	413	3	382	382	NUM
easat-6983	413	4	,	,	PUNCT
easat-6983	413	5	2022	2022	NUM
easat-6983	413	6	.	.	PUNCT
easat-6983	414	1	https://doi.org/10.32479/ijeep.13561	https://doi.org/10.32479/ijeep.13561	X
easat-6983	415	1	[	[	X
easat-6983	415	2	38	38	NUM
easat-6983	415	3	]	]	X
easat-6983	415	4	d.	d.	PROPN
easat-6983	415	5	darsono	darsono	PROPN
easat-6983	415	6	,	,	PUNCT
easat-6983	415	7	d.	d.	PROPN
easat-6983	415	8	ratmono	ratmono	PROPN
easat-6983	415	9	,	,	PUNCT
easat-6983	415	10	a.	a.	PROPN
easat-6983	415	11	tujori	tujori	ADV
easat-6983	415	12	,	,	PUNCT
easat-6983	415	13	and	and	CCONJ
easat-6983	415	14	t.	t.	PROPN
easat-6983	415	15	y.	y.	PROPN
easat-6983	415	16	clarisa	clarisa	PROPN
easat-6983	415	17	,	,	PUNCT
easat-6983	415	18	"	"	PUNCT
easat-6983	415	19	the	the	DET
easat-6983	415	20	relationship	relationship	NOUN
easat-6983	415	21	between	between	ADP
easat-6983	415	22	esg	esg	PROPN
easat-6983	415	23	,	,	PUNCT
easat-6983	415	24	financial	financial	ADJ
easat-6983	415	25	performance	performance	NOUN
easat-6983	415	26	,	,	PUNCT
easat-6983	415	27	and	and	CCONJ
easat-6983	415	28	cost	cost	NOUN
easat-6983	415	29	of	of	ADP
easat-6983	415	30	debt	debt	NOUN
easat-6983	415	31	:	:	PUNCT
easat-6983	415	32	the	the	DET
easat-6983	415	33	role	role	NOUN
easat-6983	415	34	of	of	ADP
easat-6983	415	35	independent	independent	ADJ
easat-6983	415	36	assurance	assurance	NOUN
easat-6983	415	37	,	,	PUNCT
easat-6983	415	38	"	"	PUNCT
easat-6983	415	39	cogent	cogent	NOUN
easat-6983	415	40	business	business	NOUN
easat-6983	415	41	&	&	CCONJ
easat-6983	415	42	management	management	PROPN
easat-6983	415	43	,	,	PUNCT
easat-6983	415	44	vol	vol	NOUN
easat-6983	415	45	.	.	PROPN
easat-6983	415	46	12	12	NUM
easat-6983	415	47	,	,	PUNCT
easat-6983	415	48	no	no	INTJ
easat-6983	415	49	.	.	NOUN
easat-6983	415	50	1	1	NUM
easat-6983	415	51	,	,	PUNCT
easat-6983	415	52	p.	p.	NOUN
easat-6983	415	53	2437137	2437137	NUM
easat-6983	415	54	,	,	PUNCT
easat-6983	415	55	2025	2025	NUM
easat-6983	415	56	.	.	PUNCT
easat-6983	415	57	https://doi.org/10.1080/23311975.2024.2437137	https://doi.org/10.1080/23311975.2024.2437137	PUNCT
easat-6983	416	1	[	[	X
easat-6983	416	2	39	39	NUM
easat-6983	416	3	]	]	PUNCT
easat-6983	416	4	h.	h.	PROPN
easat-6983	416	5	al	al	PROPN
easat-6983	416	6	amosh	amosh	PROPN
easat-6983	416	7	,	,	PUNCT
easat-6983	416	8	s.	s.	PROPN
easat-6983	416	9	f.	f.	PROPN
easat-6983	416	10	khatib	khatib	PROPN
easat-6983	416	11	,	,	PUNCT
easat-6983	416	12	and	and	CCONJ
easat-6983	416	13	h.	h.	PROPN
easat-6983	416	14	ananzeh	ananzeh	PROPN
easat-6983	416	15	,	,	PUNCT
easat-6983	416	16	"	"	PUNCT
easat-6983	416	17	environmental	environmental	ADJ
easat-6983	416	18	,	,	PUNCT
easat-6983	416	19	social	social	ADJ
easat-6983	416	20	and	and	CCONJ
easat-6983	416	21	governance	governance	NOUN
easat-6983	416	22	impact	impact	NOUN
easat-6983	416	23	on	on	ADP
easat-6983	416	24	financial	financial	ADJ
easat-6983	416	25	performance	performance	NOUN
easat-6983	416	26	:	:	PUNCT
easat-6983	416	27	evidence	evidence	NOUN
easat-6983	416	28	from	from	ADP
easat-6983	416	29	the	the	DET
easat-6983	416	30	levant	levant	ADJ
easat-6983	416	31	countries	country	NOUN
easat-6983	416	32	,	,	PUNCT
easat-6983	416	33	"	"	PUNCT
easat-6983	416	34	corporate	corporate	ADJ
easat-6983	416	35	governance	governance	NOUN
easat-6983	416	36	,	,	PUNCT
easat-6983	416	37	vol	vol	NOUN
easat-6983	416	38	.	.	PROPN
easat-6983	416	39	23	23	NUM
easat-6983	416	40	,	,	PUNCT
easat-6983	416	41	no	no	INTJ
easat-6983	416	42	.	.	NOUN
easat-6983	416	43	3	3	NUM
easat-6983	416	44	,	,	PUNCT
easat-6983	416	45	pp	pp	ADJ
easat-6983	416	46	.	.	PUNCT
easat-6983	416	47	493	493	NUM
easat-6983	416	48	-	-	SYM
easat-6983	416	49	513	513	NUM
easat-6983	416	50	,	,	PUNCT
easat-6983	416	51	2023	2023	NUM
easat-6983	416	52	.	.	PUNCT
easat-6983	417	1	https://doi.org/10.1108/cg-03-2022-0105	https://doi.org/10.1108/cg-03-2022-0105	PROPN
easat-6983	418	1	[	[	X
easat-6983	418	2	40	40	NUM
easat-6983	418	3	]	]	PUNCT
easat-6983	418	4	k.	k.	PROPN
easat-6983	418	5	l.	l.	PROPN
easat-6983	418	6	y.	y.	PROPN
easat-6983	418	7	ming	ming	PROPN
easat-6983	418	8	et	et	PROPN
easat-6983	418	9	al	al	PROPN
easat-6983	418	10	.	.	PROPN
easat-6983	418	11	,	,	PUNCT
easat-6983	418	12	"	"	PUNCT
easat-6983	418	13	esg	esg	NOUN
easat-6983	418	14	integration	integration	NOUN
easat-6983	418	15	and	and	CCONJ
easat-6983	418	16	financial	financial	ADJ
easat-6983	418	17	performance	performance	NOUN
easat-6983	418	18	:	:	PUNCT
easat-6983	418	19	evidence	evidence	NOUN
easat-6983	418	20	from	from	ADP
easat-6983	418	21	malaysia	malaysia	PROPN
easat-6983	418	22	’s	’s	PART
easat-6983	418	23	leading	lead	VERB
easat-6983	418	24	companies	company	NOUN
easat-6983	418	25	,	,	PUNCT
easat-6983	418	26	"	"	PUNCT
easat-6983	418	27	international	international	ADJ
easat-6983	418	28	journal	journal	NOUN
easat-6983	418	29	of	of	ADP
easat-6983	418	30	energy	energy	NOUN
easat-6983	418	31	economics	economic	NOUN
easat-6983	418	32	and	and	CCONJ
easat-6983	418	33	policy	policy	NOUN
easat-6983	418	34	,	,	PUNCT
easat-6983	418	35	vol	vol	NOUN
easat-6983	418	36	.	.	PROPN
easat-6983	418	37	14	14	NUM
easat-6983	418	38	,	,	PUNCT
easat-6983	418	39	no	no	INTJ
easat-6983	418	40	.	.	NOUN
easat-6983	418	41	5	5	NUM
easat-6983	418	42	,	,	PUNCT
easat-6983	418	43	pp	pp	ADJ
easat-6983	418	44	.	.	PUNCT
easat-6983	419	1	487	487	NUM
easat-6983	419	2	-	-	SYM
easat-6983	419	3	494	494	NUM
easat-6983	419	4	,	,	PUNCT
easat-6983	419	5	2024	2024	NUM
easat-6983	419	6	.	.	PUNCT
easat-6983	420	1	https://doi.org/10.32479/ijeep.16706	https://doi.org/10.32479/ijeep.16706	PROPN
easat-6983	421	1	[	[	X
easat-6983	421	2	41	41	NUM
easat-6983	421	3	]	]	X
easat-6983	421	4	b.	b.	PROPN
easat-6983	421	5	du	du	PROPN
easat-6983	421	6	,	,	PUNCT
easat-6983	421	7	j.	j.	PROPN
easat-6983	421	8	hu	hu	PROPN
easat-6983	421	9	,	,	PUNCT
easat-6983	421	10	and	and	CCONJ
easat-6983	421	11	y.	y.	PROPN
easat-6983	421	12	peng	peng	PROPN
easat-6983	421	13	,	,	PUNCT
easat-6983	421	14	"	"	PUNCT
easat-6983	421	15	an	an	DET
easat-6983	421	16	empirical	empirical	ADJ
easat-6983	421	17	study	study	NOUN
easat-6983	421	18	on	on	ADP
easat-6983	421	19	the	the	DET
easat-6983	421	20	impact	impact	NOUN
easat-6983	421	21	of	of	ADP
easat-6983	421	22	corporate	corporate	ADJ
easat-6983	421	23	greenwashing	greenwashing	NOUN
easat-6983	421	24	behaviours	behaviour	NOUN
easat-6983	421	25	on	on	ADP
easat-6983	421	26	financial	financial	ADJ
easat-6983	421	27	performance	performance	NOUN
easat-6983	421	28	,	,	PUNCT
easat-6983	421	29	"	"	PUNCT
easat-6983	421	30	2022	2022	NUM
easat-6983	421	31	.	.	PUNCT
easat-6983	422	1	[	[	X
easat-6983	422	2	42	42	NUM
easat-6983	422	3	]	]	X
easat-6983	422	4	g.	g.	PROPN
easat-6983	422	5	liu	liu	PROPN
easat-6983	422	6	,	,	PUNCT
easat-6983	422	7	h.	h.	PROPN
easat-6983	422	8	qian	qian	PROPN
easat-6983	422	9	,	,	PUNCT
easat-6983	422	10	y.	y.	PROPN
easat-6983	422	11	shi	shi	PROPN
easat-6983	422	12	,	,	PUNCT
easat-6983	422	13	y.	y.	PROPN
easat-6983	422	14	zhang	zhang	PROPN
easat-6983	422	15	,	,	PUNCT
easat-6983	422	16	and	and	CCONJ
easat-6983	422	17	f.	f.	PROPN
easat-6983	422	18	wu	wu	PROPN
easat-6983	422	19	,	,	PUNCT
easat-6983	422	20	"	"	PUNCT
easat-6983	422	21	does	do	VERB
easat-6983	422	22	esg	esg	PROPN
easat-6983	422	23	report	report	NOUN
easat-6983	422	24	greenwashing	greenwashing	NOUN
easat-6983	422	25	increase	increase	NOUN
easat-6983	422	26	stock	stock	NOUN
easat-6983	422	27	price	price	NOUN
easat-6983	422	28	crash	crash	NOUN
easat-6983	422	29	risk	risk	NOUN
easat-6983	422	30	?	?	PUNCT
easat-6983	422	31	,	,	PUNCT
easat-6983	422	32	"	"	PUNCT
easat-6983	422	33	china	china	PROPN
easat-6983	422	34	journal	journal	PROPN
easat-6983	422	35	of	of	ADP
easat-6983	422	36	accounting	accounting	NOUN
easat-6983	422	37	studies	study	NOUN
easat-6983	422	38	,	,	PUNCT
easat-6983	422	39	pp	pp	ADJ
easat-6983	422	40	.	.	PUNCT
easat-6983	423	1	1	1	NUM
easat-6983	423	2	-	-	SYM
easat-6983	423	3	25	25	NUM
easat-6983	423	4	,	,	PUNCT
easat-6983	423	5	2024	2024	NUM
easat-6983	423	6	.	.	PUNCT
easat-6983	423	7	https://doi.org/10.1080/21697213.2024.2303070	https://doi.org/10.1080/21697213.2024.2303070	PUNCT
easat-6983	424	1	[	[	X
easat-6983	424	2	43	43	NUM
easat-6983	424	3	]	]	PUNCT
easat-6983	424	4	m.	m.	NOUN
easat-6983	424	5	ghitti	ghitti	PROPN
easat-6983	424	6	,	,	PUNCT
easat-6983	424	7	g.	g.	PROPN
easat-6983	424	8	gianfrate	gianfrate	NOUN
easat-6983	424	9	,	,	PUNCT
easat-6983	424	10	and	and	CCONJ
easat-6983	424	11	l.	l.	PROPN
easat-6983	424	12	palma	palma	PROPN
easat-6983	424	13	,	,	PUNCT
easat-6983	424	14	"	"	PUNCT
easat-6983	424	15	the	the	DET
easat-6983	424	16	agency	agency	NOUN
easat-6983	424	17	of	of	ADP
easat-6983	424	18	greenwashing	greenwashing	NOUN
easat-6983	424	19	,	,	PUNCT
easat-6983	424	20	"	"	PUNCT
easat-6983	424	21	journal	journal	NOUN
easat-6983	424	22	of	of	ADP
easat-6983	424	23	management	management	NOUN
easat-6983	424	24	and	and	CCONJ
easat-6983	424	25	governance	governance	NOUN
easat-6983	424	26	,	,	PUNCT
easat-6983	424	27	vol	vol	NOUN
easat-6983	424	28	.	.	PROPN
easat-6983	424	29	28	28	NUM
easat-6983	424	30	,	,	PUNCT
easat-6983	424	31	no	no	INTJ
easat-6983	424	32	.	.	NOUN
easat-6983	424	33	3	3	NUM
easat-6983	424	34	,	,	PUNCT
easat-6983	424	35	pp	pp	ADJ
easat-6983	424	36	.	.	PUNCT
easat-6983	425	1	905	905	NUM
easat-6983	425	2	-	-	SYM
easat-6983	425	3	941	941	NUM
easat-6983	425	4	,	,	PUNCT
easat-6983	425	5	2024	2024	NUM
easat-6983	425	6	.	.	PUNCT
easat-6983	426	1	https://doi.org/10.1007/s10997-023-09683-8	https://doi.org/10.1007/s10997-023-09683-8	PRON
easat-6983	426	2	[	[	X
easat-6983	426	3	44	44	NUM
easat-6983	426	4	]	]	PUNCT
easat-6983	426	5	j.	j.	PROPN
easat-6983	426	6	pfeffer	pfeffer	PROPN
easat-6983	426	7	,	,	PUNCT
easat-6983	426	8	size	size	NOUN
easat-6983	426	9	and	and	CCONJ
easat-6983	426	10	composition	composition	NOUN
easat-6983	426	11	of	of	ADP
easat-6983	426	12	corporate	corporate	ADJ
easat-6983	426	13	boards	board	NOUN
easat-6983	426	14	of	of	ADP
easat-6983	426	15	directors	director	NOUN
easat-6983	426	16	:	:	PUNCT
easat-6983	426	17	the	the	DET
easat-6983	426	18	organization	organization	NOUN
easat-6983	426	19	and	and	CCONJ
easat-6983	426	20	its	its	PRON
easat-6983	426	21	environment	environment	NOUN
easat-6983	426	22	(	(	PUNCT
easat-6983	426	23	corporate	corporate	ADJ
easat-6983	426	24	governance	governance	NOUN
easat-6983	426	25	)	)	PUNCT
easat-6983	426	26	.	.	PUNCT
easat-6983	427	1	london	london	PROPN
easat-6983	427	2	:	:	PUNCT
easat-6983	427	3	gower	gower	PROPN
easat-6983	427	4	,	,	PUNCT
easat-6983	427	5	2019	2019	NUM
easat-6983	427	6	.	.	PUNCT
easat-6983	428	1	[	[	X
easat-6983	428	2	45	45	NUM
easat-6983	428	3	]	]	PUNCT
easat-6983	428	4	c.	c.	PROPN
easat-6983	428	5	chou	chou	PROPN
easat-6983	428	6	,	,	PUNCT
easat-6983	428	7	j.	j.	PROPN
easat-6983	428	8	lee	lee	PROPN
easat-6983	428	9	,	,	PUNCT
easat-6983	428	10	y.	y.	PROPN
easat-6983	428	11	teng	teng	PROPN
easat-6983	428	12	,	,	PUNCT
easat-6983	428	13	and	and	CCONJ
easat-6983	428	14	h.	h.	PROPN
easat-6983	428	15	lee	lee	PROPN
easat-6983	428	16	,	,	PUNCT
easat-6983	428	17	"	"	PUNCT
easat-6983	428	18	what	what	PRON
easat-6983	428	19	is	be	AUX
easat-6983	428	20	the	the	DET
easat-6983	428	21	impact	impact	NOUN
easat-6983	428	22	of	of	ADP
easat-6983	428	23	corporate	corporate	ADJ
easat-6983	428	24	governance	governance	NOUN
easat-6983	428	25	on	on	ADP
easat-6983	428	26	the	the	DET
easat-6983	428	27	food	food	NOUN
easat-6983	428	28	industry	industry	NOUN
easat-6983	428	29	at	at	ADP
easat-6983	428	30	different	different	ADJ
easat-6983	428	31	thresholds	threshold	NOUN
easat-6983	428	32	of	of	ADP
easat-6983	428	33	internationalization	internationalization	NOUN
easat-6983	428	34	,	,	PUNCT
easat-6983	428	35	"	"	PUNCT
easat-6983	428	36	a	a	DET
easat-6983	428	37	review	review	NOUN
easat-6983	428	38	.	.	PUNCT
easat-6983	429	1	agricultural	agricultural	ADJ
easat-6983	429	2	economics	economic	NOUN
easat-6983	429	3	–	–	PUNCT
easat-6983	429	4	czech	czech	ADJ
easat-6983	429	5	,	,	PUNCT
easat-6983	429	6	vol	vol	NOUN
easat-6983	429	7	.	.	PROPN
easat-6983	429	8	67	67	NUM
easat-6983	429	9	,	,	PUNCT
easat-6983	429	10	pp	pp	ADJ
easat-6983	429	11	.	.	PUNCT
easat-6983	430	1	21	21	NUM
easat-6983	430	2	-	-	SYM
easat-6983	430	3	32	32	NUM
easat-6983	430	4	,	,	PUNCT
easat-6983	430	5	2021	2021	NUM
easat-6983	430	6	.	.	PUNCT
easat-6983	431	1	https://doi.org/10.17221/272/2020-agricecon	https://doi.org/10.17221/272/2020-agricecon	PRON
easat-6983	432	1	[	[	X
easat-6983	432	2	46	46	NUM
easat-6983	432	3	]	]	PUNCT
easat-6983	432	4	a.	a.	NOUN
easat-6983	432	5	goel	goel	PROPN
easat-6983	432	6	,	,	PUNCT
easat-6983	432	7	r.	r.	PROPN
easat-6983	432	8	dhiman	dhiman	PROPN
easat-6983	432	9	,	,	PUNCT
easat-6983	432	10	s.	s.	PROPN
easat-6983	432	11	rana	rana	PROPN
easat-6983	432	12	,	,	PUNCT
easat-6983	432	13	and	and	CCONJ
easat-6983	432	14	v.	v.	ADP
easat-6983	432	15	srivastava	srivastava	PROPN
easat-6983	432	16	,	,	PUNCT
easat-6983	432	17	"	"	PUNCT
easat-6983	432	18	board	board	NOUN
easat-6983	432	19	composition	composition	NOUN
easat-6983	432	20	and	and	CCONJ
easat-6983	432	21	firm	firm	ADJ
easat-6983	432	22	performance	performance	NOUN
easat-6983	432	23	:	:	PUNCT
easat-6983	432	24	empirical	empirical	ADJ
easat-6983	432	25	evidence	evidence	NOUN
easat-6983	432	26	from	from	ADP
easat-6983	432	27	indian	indian	ADJ
easat-6983	432	28	companies	company	NOUN
easat-6983	432	29	,	,	PUNCT
easat-6983	432	30	"	"	PUNCT
easat-6983	432	31	asia	asia	PROPN
easat-6983	432	32	-	-	PUNCT
easat-6983	432	33	pacific	pacific	PROPN
easat-6983	432	34	journal	journal	PROPN
easat-6983	432	35	of	of	ADP
easat-6983	432	36	business	business	PROPN
easat-6983	432	37	administration	administration	PROPN
easat-6983	432	38	,	,	PUNCT
easat-6983	432	39	vol	vol	NOUN
easat-6983	432	40	.	.	PROPN
easat-6983	432	41	14	14	NUM
easat-6983	432	42	,	,	PUNCT
easat-6983	432	43	no	no	INTJ
easat-6983	432	44	.	.	NOUN
easat-6983	432	45	4	4	NUM
easat-6983	432	46	,	,	PUNCT
easat-6983	432	47	pp	pp	ADJ
easat-6983	432	48	.	.	PUNCT
easat-6983	433	1	771	771	NUM
easat-6983	433	2	-	-	SYM
easat-6983	433	3	789	789	NUM
easat-6983	433	4	,	,	PUNCT
easat-6983	433	5	2022	2022	NUM
easat-6983	433	6	.	.	PUNCT
easat-6983	434	1	https://doi.org/10.1108/apjba-09-2021-0483	https://doi.org/10.1108/apjba-09-2021-0483	NOUN
easat-6983	435	1	[	[	X
easat-6983	435	2	47	47	NUM
easat-6983	435	3	]	]	PUNCT
easat-6983	435	4	j.	j.	PROPN
easat-6983	435	5	h.	h.	PROPN
easat-6983	435	6	davis	davis	PROPN
easat-6983	435	7	,	,	PUNCT
easat-6983	435	8	f.	f.	PROPN
easat-6983	435	9	d.	d.	PROPN
easat-6983	435	10	schoorman	schoorman	PROPN
easat-6983	435	11	,	,	PUNCT
easat-6983	435	12	and	and	CCONJ
easat-6983	435	13	l.	l.	PROPN
easat-6983	435	14	donaldson	donaldson	PROPN
easat-6983	435	15	,	,	PUNCT
easat-6983	435	16	"	"	PUNCT
easat-6983	435	17	toward	toward	ADP
easat-6983	435	18	a	a	DET
easat-6983	435	19	stewardship	stewardship	NOUN
easat-6983	435	20	theory	theory	NOUN
easat-6983	435	21	of	of	ADP
easat-6983	435	22	management	management	NOUN
easat-6983	435	23	,	,	PUNCT
easat-6983	435	24	"	"	PUNCT
easat-6983	435	25	academy	academy	NOUN
easat-6983	435	26	of	of	ADP
easat-6983	435	27	management	management	PROPN
easat-6983	435	28	review	review	PROPN
easat-6983	435	29	,	,	PUNCT
easat-6983	435	30	vol	vol	NOUN
easat-6983	435	31	.	.	PROPN
easat-6983	435	32	22	22	NUM
easat-6983	435	33	,	,	PUNCT
easat-6983	435	34	no	no	INTJ
easat-6983	435	35	.	.	NOUN
easat-6983	435	36	1	1	NUM
easat-6983	435	37	,	,	PUNCT
easat-6983	435	38	pp	pp	ADJ
easat-6983	435	39	.	.	PUNCT
easat-6983	436	1	20	20	NUM
easat-6983	436	2	-	-	SYM
easat-6983	436	3	47	47	NUM
easat-6983	436	4	,	,	PUNCT
easat-6983	436	5	1997	1997	NUM
easat-6983	436	6	.	.	PUNCT
easat-6983	437	1	https://doi.org/10.5465/amr.1997.9707180258	https://doi.org/10.5465/amr.1997.9707180258	PROPN
easat-6983	438	1	[	[	X
easat-6983	438	2	48	48	NUM
easat-6983	438	3	]	]	PUNCT
easat-6983	438	4	z.	z.	PROPN
easat-6983	438	5	yuanyuan	yuanyuan	PROPN
easat-6983	438	6	and	and	CCONJ
easat-6983	438	7	l.	l.	PROPN
easat-6983	438	8	wenyi	wenyi	PROPN
easat-6983	438	9	,	,	PUNCT
easat-6983	438	10	"	"	PUNCT
easat-6983	438	11	association	association	NOUN
easat-6983	438	12	between	between	ADP
easat-6983	438	13	board	board	NOUN
easat-6983	438	14	and	and	CCONJ
easat-6983	438	15	organizational	organizational	ADJ
easat-6983	438	16	performance	performance	NOUN
easat-6983	438	17	among	among	ADP
easat-6983	438	18	nonprofit	nonprofit	ADJ
easat-6983	438	19	foundations	foundation	NOUN
easat-6983	438	20	in	in	ADP
easat-6983	438	21	china	china	PROPN
easat-6983	438	22	,	,	PUNCT
easat-6983	438	23	"	"	PUNCT
easat-6983	438	24	sage	sage	NOUN
easat-6983	438	25	open	open	ADJ
easat-6983	438	26	,	,	PUNCT
easat-6983	438	27	vol	vol	NOUN
easat-6983	438	28	.	.	PROPN
easat-6983	439	1	14	14	NUM
easat-6983	439	2	,	,	PUNCT
easat-6983	439	3	no	no	INTJ
easat-6983	439	4	.	.	NOUN
easat-6983	439	5	2	2	NUM
easat-6983	439	6	,	,	PUNCT
easat-6983	439	7	p.	p.	NOUN
easat-6983	439	8	21582440241258007	21582440241258007	NUM
easat-6983	439	9	,	,	PUNCT
easat-6983	439	10	2024	2024	NUM
easat-6983	439	11	.	.	PUNCT
easat-6983	440	1	https://doi.org/10.1177/21582440241258007	https://doi.org/10.1177/21582440241258007	X
easat-6983	441	1	[	[	X
easat-6983	441	2	49	49	NUM
easat-6983	441	3	]	]	PUNCT
easat-6983	441	4	c.-y	c.-y	NOUN
easat-6983	441	5	.	.	PUNCT
easat-6983	442	1	lee	lee	PROPN
easat-6983	442	2	,	,	PUNCT
easat-6983	442	3	c.-r	c.-r	PROPN
easat-6983	442	4	.	.	PUNCT
easat-6983	443	1	wen	wen	PROPN
easat-6983	443	2	,	,	PUNCT
easat-6983	443	3	and	and	CCONJ
easat-6983	443	4	b.	b.	PROPN
easat-6983	443	5	thi	thi	PROPN
easat-6983	443	6	-	-	PUNCT
easat-6983	443	7	thanh	thanh	NOUN
easat-6983	443	8	-	-	PUNCT
easat-6983	443	9	nguyen	nguyen	NOUN
easat-6983	443	10	,	,	PUNCT
easat-6983	443	11	"	"	PUNCT
easat-6983	443	12	board	board	NOUN
easat-6983	443	13	expertise	expertise	NOUN
easat-6983	443	14	background	background	NOUN
easat-6983	443	15	and	and	CCONJ
easat-6983	443	16	firm	firm	ADJ
easat-6983	443	17	performance	performance	NOUN
easat-6983	443	18	,	,	PUNCT
easat-6983	443	19	"	"	PUNCT
easat-6983	443	20	international	international	ADJ
easat-6983	443	21	journal	journal	NOUN
easat-6983	443	22	of	of	ADP
easat-6983	443	23	financial	financial	ADJ
easat-6983	443	24	studies	study	NOUN
easat-6983	443	25	,	,	PUNCT
easat-6983	443	26	vol	vol	NOUN
easat-6983	443	27	.	.	PROPN
easat-6983	443	28	12	12	NUM
easat-6983	443	29	,	,	PUNCT
easat-6983	443	30	no	no	INTJ
easat-6983	443	31	.	.	NOUN
easat-6983	443	32	1	1	NUM
easat-6983	443	33	,	,	PUNCT
easat-6983	443	34	p.	p.	NOUN
easat-6983	443	35	17	17	NUM
easat-6983	443	36	,	,	PUNCT
easat-6983	443	37	2024	2024	NUM
easat-6983	443	38	.	.	PUNCT
easat-6983	444	1	https://doi.org/10.3390/ijfs12010017	https://doi.org/10.3390/ijfs12010017	NOUN
easat-6983	444	2	[	[	X
easat-6983	444	3	50	50	NUM
easat-6983	444	4	]	]	PUNCT
easat-6983	444	5	a.	a.	NOUN
easat-6983	444	6	dey	dey	PROPN
easat-6983	444	7	,	,	PUNCT
easat-6983	444	8	"	"	PUNCT
easat-6983	444	9	corporate	corporate	ADJ
easat-6983	444	10	governance	governance	NOUN
easat-6983	444	11	and	and	CCONJ
easat-6983	444	12	agency	agency	NOUN
easat-6983	444	13	conflicts	conflict	NOUN
easat-6983	444	14	,	,	PUNCT
easat-6983	444	15	"	"	PUNCT
easat-6983	444	16	journal	journal	NOUN
easat-6983	444	17	of	of	ADP
easat-6983	444	18	accounting	accounting	NOUN
easat-6983	444	19	research	research	NOUN
easat-6983	444	20	,	,	PUNCT
easat-6983	444	21	vol	vol	NOUN
easat-6983	444	22	.	.	PROPN
easat-6983	444	23	46	46	NUM
easat-6983	444	24	,	,	PUNCT
easat-6983	444	25	no	no	INTJ
easat-6983	444	26	.	.	NOUN
easat-6983	444	27	5	5	NUM
easat-6983	444	28	,	,	PUNCT
easat-6983	444	29	pp	pp	ADJ
easat-6983	444	30	.	.	PUNCT
easat-6983	444	31	1143	1143	NUM
easat-6983	444	32	-	-	SYM
easat-6983	444	33	1181	1181	NUM
easat-6983	444	34	,	,	PUNCT
easat-6983	444	35	2008	2008	NUM
easat-6983	444	36	.	.	PUNCT
easat-6983	445	1	https://doi.org/10.1111/j.1475-679x.2008.00301.x	https://doi.org/10.1111/j.1475-679x.2008.00301.x	X
easat-6983	446	1	[	[	X
easat-6983	446	2	51	51	NUM
easat-6983	446	3	]	]	PUNCT
easat-6983	446	4	p.	p.	PROPN
easat-6983	446	5	saravanan	saravanan	PROPN
easat-6983	446	6	,	,	PUNCT
easat-6983	446	7	m.	m.	PROPN
easat-6983	446	8	thenmozhi	thenmozhi	PROPN
easat-6983	446	9	,	,	PUNCT
easat-6983	446	10	and	and	CCONJ
easat-6983	446	11	a.	a.	NOUN
easat-6983	446	12	sasidharan	sasidharan	PROPN
easat-6983	446	13	,	,	PUNCT
easat-6983	446	14	"	"	PUNCT
easat-6983	446	15	are	be	AUX
easat-6983	446	16	independent	independent	ADJ
easat-6983	446	17	directors	director	NOUN
easat-6983	446	18	enhancing	enhance	VERB
easat-6983	446	19	value	value	NOUN
easat-6983	446	20	in	in	ADP
easat-6983	446	21	the	the	DET
easat-6983	446	22	post	post	NOUN
easat-6983	446	23	mandate	mandate	NOUN
easat-6983	446	24	period	period	NOUN
easat-6983	446	25	?	?	PUNCT
easat-6983	446	26	:	:	PUNCT
easat-6983	447	1	empirical	empirical	ADJ
easat-6983	447	2	evidence	evidence	NOUN
easat-6983	447	3	from	from	ADP
easat-6983	447	4	india	india	PROPN
easat-6983	447	5	,	,	PUNCT
easat-6983	447	6	"	"	PUNCT
easat-6983	447	7	journal	journal	NOUN
easat-6983	447	8	of	of	ADP
easat-6983	447	9	public	public	ADJ
easat-6983	447	10	affairs	affair	NOUN
easat-6983	447	11	,	,	PUNCT
easat-6983	447	12	vol	vol	NOUN
easat-6983	447	13	.	.	PROPN
easat-6983	447	14	22	22	NUM
easat-6983	447	15	,	,	PUNCT
easat-6983	447	16	p.	p.	NOUN
easat-6983	447	17	e2730	e2730	PROPN
easat-6983	447	18	,	,	PUNCT
easat-6983	447	19	2022	2022	NUM
easat-6983	447	20	.	.	PUNCT
easat-6983	448	1	https://doi.org/10.1002/pa.2730	https://doi.org/10.1002/pa.2730	X
easat-6983	448	2	[	[	X
easat-6983	449	1	52	52	NUM
easat-6983	449	2	]	]	PUNCT
easat-6983	449	3	k.	k.	PROPN
easat-6983	449	4	guo	guo	PROPN
easat-6983	449	5	,	,	PUNCT
easat-6983	449	6	x.	x.	NOUN
easat-6983	449	7	guo	guo	PROPN
easat-6983	449	8	,	,	PUNCT
easat-6983	449	9	and	and	CCONJ
easat-6983	449	10	j.	j.	PROPN
easat-6983	449	11	zhang	zhang	PROPN
easat-6983	449	12	,	,	PUNCT
easat-6983	449	13	"	"	PUNCT
easat-6983	449	14	financial	financial	ADJ
easat-6983	449	15	asset	asset	NOUN
easat-6983	449	16	allocation	allocation	NOUN
easat-6983	449	17	duality	duality	NOUN
easat-6983	449	18	and	and	CCONJ
easat-6983	449	19	enterprise	enterprise	NOUN
easat-6983	449	20	upgrading	upgrading	NOUN
easat-6983	449	21	:	:	PUNCT
easat-6983	449	22	empirical	empirical	ADJ
easat-6983	449	23	evidence	evidence	NOUN
easat-6983	449	24	from	from	ADP
easat-6983	449	25	the	the	DET
easat-6983	449	26	chinese	chinese	ADJ
easat-6983	449	27	a	a	DET
easat-6983	449	28	-	-	PUNCT
easat-6983	449	29	share	share	NOUN
easat-6983	449	30	market	market	NOUN
easat-6983	449	31	,	,	PUNCT
easat-6983	449	32	"	"	PUNCT
easat-6983	449	33	humanities	humanity	NOUN
easat-6983	449	34	and	and	CCONJ
easat-6983	449	35	social	social	ADJ
easat-6983	449	36	sciences	science	NOUN
easat-6983	449	37	communications	communication	NOUN
easat-6983	449	38	,	,	PUNCT
easat-6983	449	39	vol	vol	NOUN
easat-6983	449	40	.	.	PROPN
easat-6983	450	1	10	10	NUM
easat-6983	450	2	,	,	PUNCT
easat-6983	450	3	no	no	INTJ
easat-6983	450	4	.	.	NOUN
easat-6983	450	5	1	1	NUM
easat-6983	450	6	,	,	PUNCT
easat-6983	450	7	pp	pp	ADJ
easat-6983	450	8	.	.	PUNCT
easat-6983	451	1	1	1	NUM
easat-6983	451	2	-	-	SYM
easat-6983	451	3	11	11	NUM
easat-6983	451	4	,	,	PUNCT
easat-6983	451	5	2023	2023	NUM
easat-6983	451	6	.	.	PUNCT
easat-6983	452	1	https://doi.org/10.1057/s41599-023-01683-1	https://doi.org/10.1057/s41599-023-01683-1	X
easat-6983	453	1	[	[	X
easat-6983	453	2	53	53	NUM
easat-6983	453	3	]	]	PUNCT
easat-6983	453	4	s.	s.	PROPN
easat-6983	453	5	mishra	mishra	PROPN
easat-6983	453	6	,	,	PUNCT
easat-6983	453	7	"	"	PUNCT
easat-6983	453	8	do	do	AUX
easat-6983	453	9	independent	independent	ADJ
easat-6983	453	10	directors	director	NOUN
easat-6983	453	11	improve	improve	VERB
easat-6983	453	12	firm	firm	ADJ
easat-6983	453	13	performance	performance	NOUN
easat-6983	453	14	?	?	PUNCT
easat-6983	454	1	evidence	evidence	NOUN
easat-6983	454	2	from	from	ADP
easat-6983	454	3	india	india	PROPN
easat-6983	454	4	,	,	PUNCT
easat-6983	454	5	"	"	PUNCT
easat-6983	454	6	global	global	ADJ
easat-6983	454	7	business	business	NOUN
easat-6983	454	8	review	review	PROPN
easat-6983	454	9	,	,	PUNCT
easat-6983	454	10	vol	vol	NOUN
easat-6983	454	11	.	.	PROPN
easat-6983	454	12	24	24	NUM
easat-6983	454	13	,	,	PUNCT
easat-6983	454	14	no	no	INTJ
easat-6983	454	15	.	.	NOUN
easat-6983	454	16	5	5	NUM
easat-6983	454	17	,	,	PUNCT
easat-6983	454	18	pp	pp	ADJ
easat-6983	454	19	.	.	PUNCT
easat-6983	455	1	1092	1092	NUM
easat-6983	455	2	-	-	SYM
easat-6983	455	3	1110	1110	NUM
easat-6983	455	4	,	,	PUNCT
easat-6983	455	5	2023	2023	NUM
easat-6983	455	6	.	.	PUNCT
easat-6983	456	1	https://doi.org/10.1177/0972150920917310	https://doi.org/10.1177/0972150920917310	X
easat-6983	457	1	[	[	X
easat-6983	457	2	54	54	NUM
easat-6983	457	3	]	]	X
easat-6983	457	4	w.	w.	PROPN
easat-6983	457	5	khan	khan	PROPN
easat-6983	457	6	,	,	PUNCT
easat-6983	457	7	d.	d.	PROPN
easat-6983	457	8	muhammad	muhammad	PROPN
easat-6983	457	9	,	,	PUNCT
easat-6983	457	10	and	and	CCONJ
easat-6983	457	11	y.	y.	PROPN
easat-6983	457	12	khan	khan	PROPN
easat-6983	457	13	,	,	PUNCT
easat-6983	457	14	"	"	PUNCT
easat-6983	457	15	ceo	ceo	NOUN
easat-6983	457	16	duality	duality	NOUN
easat-6983	457	17	,	,	PUNCT
easat-6983	457	18	board	board	NOUN
easat-6983	457	19	independence	independence	NOUN
easat-6983	457	20	and	and	CCONJ
easat-6983	457	21	firm	firm	ADJ
easat-6983	457	22	financial	financial	ADJ
easat-6983	457	23	performance	performance	NOUN
easat-6983	457	24	:	:	PUNCT
easat-6983	457	25	evidence	evidence	NOUN
easat-6983	457	26	from	from	ADP
easat-6983	457	27	an	an	DET
easat-6983	457	28	asian	asian	ADJ
easat-6983	457	29	emerging	emerge	VERB
easat-6983	457	30	market	market	NOUN
easat-6983	457	31	,	,	PUNCT
easat-6983	457	32	"	"	PUNCT
easat-6983	457	33	sarhad	sarhad	ADJ
easat-6983	457	34	journal	journal	NOUN
easat-6983	457	35	of	of	ADP
easat-6983	457	36	management	management	NOUN
easat-6983	457	37	sciences	science	NOUN
easat-6983	457	38	,	,	PUNCT
easat-6983	457	39	vol	vol	NOUN
easat-6983	457	40	.	.	PROPN
easat-6983	457	41	10	10	NUM
easat-6983	457	42	,	,	PUNCT
easat-6983	457	43	no	no	INTJ
easat-6983	457	44	.	.	NOUN
easat-6983	457	45	1	1	NUM
easat-6983	457	46	,	,	PUNCT
easat-6983	457	47	pp	pp	ADJ
easat-6983	457	48	.	.	PUNCT
easat-6983	458	1	59	59	NUM
easat-6983	458	2	-	-	SYM
easat-6983	458	3	78	78	NUM
easat-6983	458	4	,	,	PUNCT
easat-6983	458	5	2024	2024	NUM
easat-6983	458	6	.	.	PUNCT
easat-6983	459	1	[	[	X
easat-6983	459	2	55	55	NUM
easat-6983	459	3	]	]	PUNCT
easat-6983	459	4	m.	m.	NOUN
easat-6983	459	5	t.	t.	PROPN
easat-6983	459	6	ngo	ngo	PROPN
easat-6983	459	7	,	,	PUNCT
easat-6983	459	8	t.	t.	PROPN
easat-6983	459	9	n.	n.	PROPN
easat-6983	459	10	le	le	PROPN
easat-6983	459	11	,	,	PUNCT
easat-6983	459	12	n.	n.	PROPN
easat-6983	459	13	t.	t.	NOUN
easat-6983	459	14	nguyen	nguyen	NOUN
easat-6983	459	15	,	,	PUNCT
easat-6983	459	16	and	and	CCONJ
easat-6983	459	17	t.	t.	PROPN
easat-6983	459	18	t.	t.	PROPN
easat-6983	459	19	t.	t.	PROPN
easat-6983	459	20	luu	luu	PROPN
easat-6983	459	21	,	,	PUNCT
easat-6983	459	22	"	"	PUNCT
easat-6983	459	23	board	board	NOUN
easat-6983	459	24	independence	independence	NOUN
easat-6983	459	25	and	and	CCONJ
easat-6983	459	26	financial	financial	ADJ
easat-6983	459	27	performance	performance	NOUN
easat-6983	459	28	:	:	PUNCT
easat-6983	459	29	empirical	empirical	ADJ
easat-6983	459	30	evidence	evidence	NOUN
easat-6983	459	31	on	on	ADP
easat-6983	459	32	mediating	mediate	VERB
easat-6983	459	33	role	role	NOUN
easat-6983	459	34	of	of	ADP
easat-6983	459	35	market	market	NOUN
easat-6983	459	36	competition	competition	NOUN
easat-6983	459	37	from	from	ADP
easat-6983	459	38	the	the	DET
easat-6983	459	39	vietnamese	vietnamese	ADJ
easat-6983	459	40	market	market	NOUN
easat-6983	459	41	,	,	PUNCT
easat-6983	459	42	"	"	PUNCT
easat-6983	459	43	international	international	ADJ
easat-6983	459	44	journal	journal	NOUN
easat-6983	459	45	of	of	ADP
easat-6983	459	46	professional	professional	PROPN
easat-6983	459	47	business	business	PROPN
easat-6983	459	48	review	review	PROPN
easat-6983	459	49	,	,	PUNCT
easat-6983	459	50	vol	vol	NOUN
easat-6983	459	51	.	.	PROPN
easat-6983	459	52	8	8	NUM
easat-6983	459	53	,	,	PUNCT
easat-6983	459	54	no	no	INTJ
easat-6983	459	55	.	.	NOUN
easat-6983	459	56	5	5	NUM
easat-6983	459	57	,	,	PUNCT
easat-6983	459	58	p.	p.	NOUN
easat-6983	459	59	38	38	NUM
easat-6983	459	60	,	,	PUNCT
easat-6983	459	61	2023	2023	NUM
easat-6983	459	62	.	.	PUNCT
easat-6983	459	63	https://doi.org/10.26668/businessreview/2023.v8i5.1498	https://doi.org/10.26668/businessreview/2023.v8i5.1498	NOUN
easat-6983	460	1	[	[	X
easat-6983	460	2	56	56	NUM
easat-6983	460	3	]	]	PUNCT
easat-6983	460	4	a.	a.	PROPN
easat-6983	460	5	j.	j.	PROPN
easat-6983	460	6	hillman	hillman	PROPN
easat-6983	460	7	and	and	CCONJ
easat-6983	460	8	t.	t.	PROPN
easat-6983	460	9	dalziel	dalziel	PROPN
easat-6983	460	10	,	,	PUNCT
easat-6983	460	11	"	"	PUNCT
easat-6983	460	12	boards	board	NOUN
easat-6983	460	13	of	of	ADP
easat-6983	460	14	directors	director	NOUN
easat-6983	460	15	and	and	CCONJ
easat-6983	460	16	firm	firm	ADJ
easat-6983	460	17	performance	performance	NOUN
easat-6983	460	18	:	:	PUNCT
easat-6983	460	19	integrating	integrate	VERB
easat-6983	460	20	agency	agency	NOUN
easat-6983	460	21	and	and	CCONJ
easat-6983	460	22	resource	resource	NOUN
easat-6983	460	23	dependence	dependence	NOUN
easat-6983	460	24	perspectives	perspective	NOUN
easat-6983	460	25	,	,	PUNCT
easat-6983	460	26	"	"	PUNCT
easat-6983	460	27	academy	academy	NOUN
easat-6983	460	28	of	of	ADP
easat-6983	460	29	management	management	PROPN
easat-6983	460	30	review	review	PROPN
easat-6983	460	31	,	,	PUNCT
easat-6983	460	32	vol	vol	NOUN
easat-6983	460	33	.	.	PROPN
easat-6983	460	34	28	28	NUM
easat-6983	460	35	,	,	PUNCT
easat-6983	460	36	no	no	INTJ
easat-6983	460	37	.	.	NOUN
easat-6983	460	38	3	3	NUM
easat-6983	460	39	,	,	PUNCT
easat-6983	460	40	pp	pp	ADJ
easat-6983	460	41	.	.	PUNCT
easat-6983	461	1	383	383	NUM
easat-6983	461	2	-	-	SYM
easat-6983	461	3	396	396	NUM
easat-6983	461	4	,	,	PUNCT
easat-6983	461	5	2003	2003	NUM
easat-6983	461	6	.	.	PUNCT
easat-6983	462	1	[	[	X
easat-6983	462	2	57	57	NUM
easat-6983	462	3	]	]	PUNCT
easat-6983	462	4	e.	e.	PROPN
easat-6983	462	5	othuke	othuke	PROPN
easat-6983	462	6	akpokerere	akpokerere	PROPN
easat-6983	462	7	,	,	PUNCT
easat-6983	462	8	e.	e.	PROPN
easat-6983	462	9	aruobogha	aruobogha	PROPN
easat-6983	462	10	,	,	PUNCT
easat-6983	462	11	o.	o.	PROPN
easat-6983	462	12	emmanuel	emmanuel	PROPN
easat-6983	462	13	,	,	PUNCT
easat-6983	462	14	and	and	CCONJ
easat-6983	462	15	c.	c.	PROPN
easat-6983	462	16	author	author	NOUN
easat-6983	462	17	,	,	PUNCT
easat-6983	462	18	"	"	PUNCT
easat-6983	462	19	board	board	NOUN
easat-6983	462	20	independence	independence	NOUN
easat-6983	462	21	and	and	CCONJ
easat-6983	462	22	firm	firm	ADJ
easat-6983	462	23	performance	performance	NOUN
easat-6983	462	24	in	in	ADP
easat-6983	462	25	nigeria	nigeria	PROPN
easat-6983	462	26	:	:	PUNCT
easat-6983	462	27	the	the	DET
easat-6983	462	28	moderating	moderate	VERB
easat-6983	462	29	effect	effect	NOUN
easat-6983	462	30	of	of	ADP
easat-6983	462	31	board	board	NOUN
easat-6983	462	32	gender	gender	NOUN
easat-6983	462	33	diversity	diversity	NOUN
easat-6983	462	34	,	,	PUNCT
easat-6983	462	35	"	"	PUNCT
easat-6983	462	36	journal	journal	NOUN
easat-6983	462	37	of	of	ADP
easat-6983	462	38	xidian	xidian	PROPN
easat-6983	462	39	university	university	PROPN
easat-6983	462	40	,	,	PUNCT
easat-6983	462	41	vol	vol	NOUN
easat-6983	462	42	.	.	PROPN
easat-6983	462	43	17	17	NUM
easat-6983	462	44	,	,	PUNCT
easat-6983	462	45	no	no	INTJ
easat-6983	462	46	.	.	NOUN
easat-6983	462	47	3	3	NUM
easat-6983	462	48	,	,	PUNCT
easat-6983	462	49	pp	pp	ADJ
easat-6983	462	50	.	.	PUNCT
easat-6983	463	1	200–218	200–218	NUM
easat-6983	463	2	,	,	PUNCT
easat-6983	463	3	2023	2023	NUM
easat-6983	463	4	.	.	PUNCT
easat-6983	464	1	https://doi.org/10.37896/jxu17.3/021	https://doi.org/10.37896/jxu17.3/021	PROPN
easat-6983	465	1	[	[	X
easat-6983	465	2	58	58	NUM
easat-6983	465	3	]	]	X
easat-6983	465	4	n.	n.	PROPN
easat-6983	465	5	s.	s.	PROPN
easat-6983	465	6	utaminingsih	utaminingsih	PROPN
easat-6983	465	7	,	,	PUNCT
easat-6983	465	8	d.	d.	PROPN
easat-6983	465	9	kurniasih	kurniasih	PROPN
easat-6983	465	10	,	,	PUNCT
easat-6983	465	11	m.	m.	NOUN
easat-6983	465	12	p.	p.	NOUN
easat-6983	465	13	sari	sari	NOUN
easat-6983	465	14	,	,	PUNCT
easat-6983	465	15	and	and	CCONJ
easat-6983	465	16	m.	m.	PROPN
easat-6983	465	17	r.	r.	PROPN
easat-6983	465	18	a.	a.	PROPN
easat-6983	465	19	helmina	helmina	PROPN
easat-6983	465	20	,	,	PUNCT
easat-6983	465	21	"	"	PUNCT
easat-6983	465	22	the	the	DET
easat-6983	465	23	role	role	NOUN
easat-6983	465	24	of	of	ADP
easat-6983	465	25	internal	internal	ADJ
easat-6983	465	26	control	control	NOUN
easat-6983	465	27	in	in	ADP
easat-6983	465	28	the	the	DET
easat-6983	465	29	relationship	relationship	NOUN
easat-6983	465	30	of	of	ADP
easat-6983	465	31	board	board	NOUN
easat-6983	465	32	gender	gender	NOUN
easat-6983	465	33	diversity	diversity	NOUN
easat-6983	465	34	,	,	PUNCT
easat-6983	465	35	audit	audit	NOUN
easat-6983	465	36	committee	committee	NOUN
easat-6983	465	37	,	,	PUNCT
easat-6983	465	38	and	and	CCONJ
easat-6983	465	39	independent	independent	ADJ
easat-6983	465	40	commissioner	commissioner	NOUN
easat-6983	465	41	on	on	ADP
easat-6983	465	42	tax	tax	NOUN
easat-6983	465	43	aggressiveness	aggressiveness	NOUN
easat-6983	465	44	,	,	PUNCT
easat-6983	465	45	"	"	PUNCT
easat-6983	465	46	cogent	cogent	NOUN
easat-6983	465	47	business	business	NOUN
easat-6983	465	48	&	&	CCONJ
easat-6983	465	49	management	management	PROPN
easat-6983	465	50	,	,	PUNCT
easat-6983	465	51	vol	vol	NOUN
easat-6983	465	52	.	.	PROPN
easat-6983	465	53	9	9	NUM
easat-6983	465	54	,	,	PUNCT
easat-6983	465	55	no	no	INTJ
easat-6983	465	56	.	.	NOUN
easat-6983	465	57	1	1	NUM
easat-6983	465	58	,	,	PUNCT
easat-6983	465	59	pp	pp	ADJ
easat-6983	465	60	.	.	PUNCT
easat-6983	466	1	1	1	NUM
easat-6983	466	2	-	-	SYM
easat-6983	466	3	17	17	NUM
easat-6983	466	4	,	,	PUNCT
easat-6983	466	5	2022	2022	NUM
easat-6983	466	6	.	.	PUNCT
easat-6983	467	1	https://doi.org/10.1080/23311975.2022.2122333	https://doi.org/10.1080/23311975.2022.2122333	NOUN
easat-6983	467	2	https://doi.org/10.32479/ijeep.13561	https://doi.org/10.32479/ijeep.13561	PROPN
easat-6983	467	3	https://doi.org/10.1080/23311975.2024.2437137	https://doi.org/10.1080/23311975.2024.2437137	X
easat-6983	468	1	https://doi.org/10.1108/cg-03-2022-0105	https://doi.org/10.1108/cg-03-2022-0105	NOUN
easat-6983	468	2	https://doi.org/10.32479/ijeep.16706	https://doi.org/10.32479/ijeep.16706	PROPN
easat-6983	468	3	https://doi.org/10.1080/21697213.2024.2303070	https://doi.org/10.1080/21697213.2024.2303070	PROPN
easat-6983	468	4	https://doi.org/10.1007/s10997-023-09683-8	https://doi.org/10.1007/s10997-023-09683-8	VERB
easat-6983	468	5	https://doi.org/10.17221/272/2020-agricecon	https://doi.org/10.17221/272/2020-agricecon	NOUN
easat-6983	468	6	https://doi.org/10.1108/apjba-09-2021-0483	https://doi.org/10.1108/apjba-09-2021-0483	NOUN
easat-6983	468	7	https://doi.org/10.5465/amr.1997.9707180258	https://doi.org/10.5465/amr.1997.9707180258	PROPN
easat-6983	468	8	https://doi.org/10.1177/21582440241258007	https://doi.org/10.1177/21582440241258007	X
easat-6983	468	9	https://doi.org/10.3390/ijfs12010017	https://doi.org/10.3390/ijfs12010017	PROPN
easat-6983	468	10	https://doi.org/10.1111/j.1475-679x.2008.00301.x	https://doi.org/10.1111/j.1475-679x.2008.00301.x	PROPN
easat-6983	469	1	https://doi.org/10.1002/pa.2730	https://doi.org/10.1002/pa.2730	ADP
easat-6983	469	2	https://doi.org/10.1057/s41599-023-01683-1	https://doi.org/10.1057/s41599-023-01683-1	NUM
easat-6983	469	3	https://doi.org/10.1177/0972150920917310	https://doi.org/10.1177/0972150920917310	ADJ
easat-6983	469	4	https://doi.org/10.26668/businessreview/2023.v8i5.1498	https://doi.org/10.26668/businessreview/2023.v8i5.1498	ADJ
easat-6983	470	1	https://doi.org/10.37896/jxu17.3/021	https://doi.org/10.37896/jxu17.3/021	PROPN
easat-6983	470	2	https://doi.org/10.1080/23311975.2022.2122333	https://doi.org/10.1080/23311975.2022.2122333	NOUN
easat-6983	470	3	701	701	NUM
easat-6983	470	4	edelweiss	edelweiss	PROPN
easat-6983	470	5	applied	apply	VERB
easat-6983	470	6	science	science	NOUN
easat-6983	470	7	and	and	CCONJ
easat-6983	470	8	technology	technology	NOUN
easat-6983	470	9	issn	issn	PROPN
easat-6983	470	10	:	:	PUNCT
easat-6983	470	11	2576	2576	NUM
easat-6983	470	12	-	-	SYM
easat-6983	470	13	8484	8484	NUM
easat-6983	470	14	vol	vol	NOUN
easat-6983	470	15	.	.	PROPN
easat-6983	471	1	9	9	NUM
easat-6983	471	2	,	,	PUNCT
easat-6983	471	3	no	no	INTJ
easat-6983	471	4	.	.	NOUN
easat-6983	471	5	5	5	NUM
easat-6983	471	6	:	:	PUNCT
easat-6983	471	7	685	685	NUM
easat-6983	471	8	-	-	SYM
easat-6983	471	9	702	702	NUM
easat-6983	471	10	,	,	PUNCT
easat-6983	471	11	2025	2025	NUM
easat-6983	471	12	doi	doi	NOUN
easat-6983	471	13	:	:	PUNCT
easat-6983	471	14	10.55214/25768484.v9i5.6983	10.55214/25768484.v9i5.6983	PROPN
easat-6983	471	15	©	©	PROPN
easat-6983	471	16	2025	2025	NUM
easat-6983	471	17	by	by	ADP
easat-6983	471	18	the	the	DET
easat-6983	471	19	authors	author	NOUN
easat-6983	471	20	;	;	PUNCT
easat-6983	471	21	licensee	licensee	PROPN
easat-6983	471	22	learning	learning	NOUN
easat-6983	471	23	gate	gate	NOUN
easat-6983	472	1	[	[	X
easat-6983	472	2	59	59	NUM
easat-6983	472	3	]	]	PUNCT
easat-6983	472	4	t.	t.	PROPN
easat-6983	472	5	bagh	bagh	PROPN
easat-6983	472	6	,	,	PUNCT
easat-6983	472	7	m.	m.	NOUN
easat-6983	472	8	a.	a.	PROPN
easat-6983	472	9	khan	khan	PROPN
easat-6983	472	10	,	,	PUNCT
easat-6983	472	11	n.	n.	PROPN
easat-6983	472	12	meyer	meyer	PROPN
easat-6983	472	13	,	,	PUNCT
easat-6983	472	14	and	and	CCONJ
easat-6983	472	15	h.	h.	PROPN
easat-6983	472	16	riaz	riaz	PROPN
easat-6983	472	17	,	,	PUNCT
easat-6983	472	18	"	"	PUNCT
easat-6983	472	19	impact	impact	NOUN
easat-6983	472	20	of	of	ADP
easat-6983	472	21	boardroom	boardroom	NOUN
easat-6983	472	22	diversity	diversity	NOUN
easat-6983	472	23	on	on	ADP
easat-6983	472	24	corporate	corporate	ADJ
easat-6983	472	25	financial	financial	ADJ
easat-6983	472	26	performance	performance	NOUN
easat-6983	472	27	,	,	PUNCT
easat-6983	472	28	"	"	PUNCT
easat-6983	472	29	humanities	humanity	NOUN
easat-6983	472	30	and	and	CCONJ
easat-6983	472	31	social	social	ADJ
easat-6983	472	32	sciences	science	NOUN
easat-6983	472	33	communications	communication	NOUN
easat-6983	472	34	,	,	PUNCT
easat-6983	472	35	vol	vol	NOUN
easat-6983	472	36	.	.	PROPN
easat-6983	472	37	10	10	NUM
easat-6983	472	38	,	,	PUNCT
easat-6983	472	39	no	no	INTJ
easat-6983	472	40	.	.	NOUN
easat-6983	472	41	1	1	NUM
easat-6983	472	42	,	,	PUNCT
easat-6983	472	43	pp	pp	ADJ
easat-6983	472	44	.	.	PUNCT
easat-6983	473	1	1	1	NUM
easat-6983	473	2	-	-	SYM
easat-6983	473	3	13	13	NUM
easat-6983	473	4	,	,	PUNCT
easat-6983	473	5	2023	2023	NUM
easat-6983	473	6	.	.	PUNCT
easat-6983	474	1	https://doi.org/10.1057/s41599-02301700-3	https://doi.org/10.1057/s41599-02301700-3	NOUN
easat-6983	474	2	[	[	X
easat-6983	474	3	60	60	NUM
easat-6983	474	4	]	]	PUNCT
easat-6983	474	5	c.-s	c.-	NOUN
easat-6983	474	6	.	.	PUNCT
easat-6983	475	1	hsu	hsu	PROPN
easat-6983	475	2	,	,	PUNCT
easat-6983	475	3	w.-h	w.-h	NOUN
easat-6983	475	4	.	.	PUNCT
easat-6983	476	1	lai	lai	PROPN
easat-6983	476	2	,	,	PUNCT
easat-6983	476	3	and	and	CCONJ
easat-6983	476	4	s.-h	s.-h	NOUN
easat-6983	476	5	.	.	PUNCT
easat-6983	477	1	yen	yen	NOUN
easat-6983	477	2	,	,	PUNCT
easat-6983	477	3	"	"	PUNCT
easat-6983	477	4	boardroom	boardroom	NOUN
easat-6983	477	5	diversity	diversity	NOUN
easat-6983	477	6	and	and	CCONJ
easat-6983	477	7	operating	operating	NOUN
easat-6983	477	8	performance	performance	NOUN
easat-6983	477	9	:	:	PUNCT
easat-6983	477	10	the	the	DET
easat-6983	477	11	moderating	moderate	VERB
easat-6983	477	12	effect	effect	NOUN
easat-6983	477	13	of	of	ADP
easat-6983	477	14	strategic	strategic	ADJ
easat-6983	477	15	change	change	NOUN
easat-6983	477	16	,	,	PUNCT
easat-6983	477	17	"	"	PUNCT
easat-6983	477	18	emerging	emerge	VERB
easat-6983	477	19	markets	market	NOUN
easat-6983	477	20	finance	finance	NOUN
easat-6983	477	21	and	and	CCONJ
easat-6983	477	22	trade	trade	NOUN
easat-6983	477	23	,	,	PUNCT
easat-6983	477	24	vol	vol	NOUN
easat-6983	477	25	.	.	PROPN
easat-6983	478	1	55	55	NUM
easat-6983	478	2	,	,	PUNCT
easat-6983	478	3	no	no	INTJ
easat-6983	478	4	.	.	NOUN
easat-6983	478	5	11	11	NUM
easat-6983	478	6	,	,	PUNCT
easat-6983	478	7	pp	pp	ADJ
easat-6983	478	8	.	.	PUNCT
easat-6983	479	1	2448	2448	NUM
easat-6983	479	2	-	-	SYM
easat-6983	479	3	2472	2472	NUM
easat-6983	479	4	,	,	PUNCT
easat-6983	479	5	2019	2019	NUM
easat-6983	479	6	.	.	PUNCT
easat-6983	480	1	https://doi.org/10.1080/1540496x.2018.1519414	https://doi.org/10.1080/1540496x.2018.1519414	NOUN
easat-6983	481	1	[	[	X
easat-6983	481	2	61	61	NUM
easat-6983	481	3	]	]	PUNCT
easat-6983	481	4	m.	m.	NOUN
easat-6983	481	5	s.	s.	PROPN
easat-6983	481	6	kurniawan	kurniawan	PROPN
easat-6983	481	7	,	,	PUNCT
easat-6983	481	8	h.	h.	PROPN
easat-6983	481	9	d.	d.	PROPN
easat-6983	481	10	hardiman	hardiman	PROPN
easat-6983	481	11	,	,	PUNCT
easat-6983	481	12	a.	a.	NOUN
easat-6983	481	13	santoso	santoso	NOUN
easat-6983	481	14	,	,	PUNCT
easat-6983	481	15	and	and	CCONJ
easat-6983	481	16	r.	r.	PROPN
easat-6983	481	17	kurniawati	kurniawati	PROPN
easat-6983	481	18	,	,	PUNCT
easat-6983	481	19	"	"	PUNCT
easat-6983	481	20	board	board	NOUN
easat-6983	481	21	diversity	diversity	NOUN
easat-6983	481	22	effect	effect	NOUN
easat-6983	481	23	on	on	ADP
easat-6983	481	24	financial	financial	ADJ
easat-6983	481	25	performance	performance	NOUN
easat-6983	481	26	in	in	ADP
easat-6983	481	27	indonesian	indonesian	ADJ
easat-6983	481	28	financial	financial	ADJ
easat-6983	481	29	institution	institution	NOUN
easat-6983	481	30	,	,	PUNCT
easat-6983	481	31	"	"	PUNCT
easat-6983	481	32	edelweiss	edelweiss	PROPN
easat-6983	481	33	applied	apply	VERB
easat-6983	481	34	science	science	NOUN
easat-6983	481	35	and	and	CCONJ
easat-6983	481	36	technology	technology	NOUN
easat-6983	481	37	,	,	PUNCT
easat-6983	481	38	vol	vol	NOUN
easat-6983	481	39	.	.	PROPN
easat-6983	481	40	8	8	NUM
easat-6983	481	41	,	,	PUNCT
easat-6983	481	42	no	no	INTJ
easat-6983	481	43	.	.	NOUN
easat-6983	481	44	4	4	NUM
easat-6983	481	45	,	,	PUNCT
easat-6983	481	46	pp	pp	ADJ
easat-6983	481	47	.	.	PUNCT
easat-6983	482	1	721	721	NUM
easat-6983	482	2	-	-	SYM
easat-6983	482	3	726	726	NUM
easat-6983	482	4	,	,	PUNCT
easat-6983	482	5	2024	2024	NUM
easat-6983	482	6	.	.	PUNCT
easat-6983	483	1	https://doi.org/10.55214/25768484.v8i4.1449	https://doi.org/10.55214/25768484.v8i4.1449	NOUN
easat-6983	484	1	[	[	X
easat-6983	484	2	62	62	NUM
easat-6983	484	3	]	]	PUNCT
easat-6983	484	4	k.	k.	PROPN
easat-6983	484	5	wang	wang	PROPN
easat-6983	484	6	,	,	PUNCT
easat-6983	484	7	j.	j.	PROPN
easat-6983	484	8	ma	ma	PROPN
easat-6983	484	9	,	,	PUNCT
easat-6983	484	10	c.	c.	PROPN
easat-6983	484	11	xue	xue	PROPN
easat-6983	484	12	,	,	PUNCT
easat-6983	484	13	and	and	CCONJ
easat-6983	484	14	j.	j.	PROPN
easat-6983	484	15	zhang	zhang	PROPN
easat-6983	484	16	,	,	PUNCT
easat-6983	484	17	"	"	PUNCT
easat-6983	484	18	board	board	NOUN
easat-6983	484	19	gender	gender	NOUN
easat-6983	484	20	diversity	diversity	NOUN
easat-6983	484	21	and	and	CCONJ
easat-6983	484	22	firm	firm	ADJ
easat-6983	484	23	performance	performance	NOUN
easat-6983	484	24	:	:	PUNCT
easat-6983	484	25	recent	recent	ADJ
easat-6983	484	26	evidence	evidence	NOUN
easat-6983	484	27	from	from	ADP
easat-6983	484	28	japan	japan	PROPN
easat-6983	484	29	,	,	PUNCT
easat-6983	484	30	"	"	PUNCT
easat-6983	484	31	journal	journal	NOUN
easat-6983	484	32	of	of	ADP
easat-6983	484	33	risk	risk	NOUN
easat-6983	484	34	and	and	CCONJ
easat-6983	484	35	financial	financial	ADJ
easat-6983	484	36	management	management	NOUN
easat-6983	484	37	,	,	PUNCT
easat-6983	484	38	vol	vol	NOUN
easat-6983	484	39	.	.	PROPN
easat-6983	484	40	17	17	NUM
easat-6983	484	41	,	,	PUNCT
easat-6983	484	42	no	no	INTJ
easat-6983	484	43	.	.	NOUN
easat-6983	484	44	1	1	NUM
easat-6983	484	45	,	,	PUNCT
easat-6983	484	46	p.	p.	NOUN
easat-6983	484	47	20	20	NUM
easat-6983	484	48	,	,	PUNCT
easat-6983	484	49	2024	2024	NUM
easat-6983	484	50	.	.	PUNCT
easat-6983	485	1	https://doi.org/10.3390/jrfm17010020	https://doi.org/10.3390/jrfm17010020	NOUN
easat-6983	485	2	[	[	PUNCT
easat-6983	485	3	63	63	NUM
easat-6983	485	4	]	]	PUNCT
easat-6983	485	5	a.	a.	NOUN
easat-6983	485	6	ahmeti	ahmeti	PROPN
easat-6983	485	7	,	,	PUNCT
easat-6983	485	8	s.	s.	PROPN
easat-6983	485	9	ahmeti	ahmeti	PROPN
easat-6983	485	10	,	,	PUNCT
easat-6983	485	11	and	and	CCONJ
easat-6983	485	12	m.	m.	NOUN
easat-6983	485	13	aliu	aliu	PROPN
easat-6983	485	14	,	,	PUNCT
easat-6983	485	15	"	"	PUNCT
easat-6983	485	16	effect	effect	NOUN
easat-6983	485	17	of	of	ADP
easat-6983	485	18	internal	internal	ADJ
easat-6983	485	19	audit	audit	NOUN
easat-6983	485	20	quality	quality	NOUN
easat-6983	485	21	on	on	ADP
easat-6983	485	22	the	the	DET
easat-6983	485	23	financial	financial	ADJ
easat-6983	485	24	performance	performance	NOUN
easat-6983	485	25	of	of	ADP
easat-6983	485	26	insurance	insurance	NOUN
easat-6983	485	27	companies	company	NOUN
easat-6983	485	28	:	:	PUNCT
easat-6983	485	29	evidence	evidence	NOUN
easat-6983	485	30	from	from	ADP
easat-6983	485	31	kosovo	kosovo	PROPN
easat-6983	485	32	,	,	PUNCT
easat-6983	485	33	"	"	PUNCT
easat-6983	485	34	international	international	ADJ
easat-6983	485	35	journal	journal	NOUN
easat-6983	485	36	of	of	ADP
easat-6983	485	37	applied	apply	VERB
easat-6983	485	38	economics	economic	NOUN
easat-6983	485	39	,	,	PUNCT
easat-6983	485	40	finance	finance	NOUN
easat-6983	485	41	and	and	CCONJ
easat-6983	485	42	accounting	accounting	NOUN
easat-6983	485	43	,	,	PUNCT
easat-6983	485	44	vol	vol	NOUN
easat-6983	485	45	.	.	PROPN
easat-6983	485	46	12	12	NUM
easat-6983	485	47	,	,	PUNCT
easat-6983	485	48	no	no	INTJ
easat-6983	485	49	.	.	NOUN
easat-6983	485	50	2	2	NUM
easat-6983	485	51	,	,	PUNCT
easat-6983	485	52	pp	pp	ADJ
easat-6983	485	53	.	.	PUNCT
easat-6983	486	1	63	63	NUM
easat-6983	486	2	-	-	SYM
easat-6983	486	3	68	68	NUM
easat-6983	486	4	,	,	PUNCT
easat-6983	486	5	2022	2022	NUM
easat-6983	486	6	.	.	PUNCT
easat-6983	487	1	https://doi.org/10.33094/ijaefa.v12i2.551	https://doi.org/10.33094/ijaefa.v12i2.551	X
easat-6983	488	1	[	[	X
easat-6983	488	2	64	64	NUM
easat-6983	488	3	]	]	PUNCT
easat-6983	488	4	s.-j	s.-j	PROPN
easat-6983	488	5	.	.	PUNCT
easat-6983	489	1	chae	chae	PROPN
easat-6983	489	2	,	,	PUNCT
easat-6983	489	3	m.	m.	NOUN
easat-6983	489	4	nakano	nakano	PROPN
easat-6983	489	5	,	,	PUNCT
easat-6983	489	6	and	and	CCONJ
easat-6983	489	7	r.	r.	PROPN
easat-6983	489	8	fujitani	fujitani	PROPN
easat-6983	489	9	,	,	PUNCT
easat-6983	489	10	"	"	PUNCT
easat-6983	489	11	financial	financial	ADJ
easat-6983	489	12	reporting	reporting	NOUN
easat-6983	489	13	opacity	opacity	NOUN
easat-6983	489	14	,	,	PUNCT
easat-6983	489	15	audit	audit	NOUN
easat-6983	489	16	quality	quality	NOUN
easat-6983	489	17	and	and	CCONJ
easat-6983	489	18	crash	crash	NOUN
easat-6983	489	19	risk	risk	NOUN
easat-6983	489	20	:	:	PUNCT
easat-6983	489	21	evidence	evidence	NOUN
easat-6983	489	22	from	from	ADP
easat-6983	489	23	japan	japan	PROPN
easat-6983	489	24	,	,	PUNCT
easat-6983	489	25	"	"	PUNCT
easat-6983	489	26	the	the	DET
easat-6983	489	27	journal	journal	NOUN
easat-6983	489	28	of	of	ADP
easat-6983	489	29	asian	asian	ADJ
easat-6983	489	30	finance	finance	NOUN
easat-6983	489	31	,	,	PUNCT
easat-6983	489	32	economics	economic	NOUN
easat-6983	489	33	and	and	CCONJ
easat-6983	489	34	business	business	NOUN
easat-6983	489	35	,	,	PUNCT
easat-6983	489	36	vol	vol	NOUN
easat-6983	489	37	.	.	PROPN
easat-6983	489	38	7	7	NUM
easat-6983	489	39	,	,	PUNCT
easat-6983	489	40	no	no	INTJ
easat-6983	489	41	.	.	NOUN
easat-6983	489	42	1	1	NUM
easat-6983	489	43	,	,	PUNCT
easat-6983	489	44	pp	pp	ADJ
easat-6983	489	45	.	.	PUNCT
easat-6983	490	1	9	9	NUM
easat-6983	490	2	-	-	SYM
easat-6983	490	3	17	17	NUM
easat-6983	490	4	,	,	PUNCT
easat-6983	490	5	2020	2020	NUM
easat-6983	490	6	.	.	PUNCT
easat-6983	491	1	https://doi.org/10.13106/jafeb.2020.vol7.no1.9	https://doi.org/10.13106/jafeb.2020.vol7.no1.9	PUNCT
easat-6983	492	1	[	[	X
easat-6983	492	2	65	65	NUM
easat-6983	492	3	]	]	X
easat-6983	492	4	l.	l.	PROPN
easat-6983	492	5	sabauri	sabauri	PROPN
easat-6983	492	6	,	,	PUNCT
easat-6983	492	7	"	"	PUNCT
easat-6983	492	8	internal	internal	ADJ
easat-6983	492	9	audit	audit	NOUN
easat-6983	492	10	’s	’s	PART
easat-6983	492	11	role	role	NOUN
easat-6983	492	12	in	in	ADP
easat-6983	492	13	supporting	support	VERB
easat-6983	492	14	sustainability	sustainability	NOUN
easat-6983	492	15	reporting	reporting	NOUN
easat-6983	492	16	,	,	PUNCT
easat-6983	492	17	"	"	PUNCT
easat-6983	492	18	international	international	ADJ
easat-6983	492	19	journal	journal	NOUN
easat-6983	492	20	of	of	ADP
easat-6983	492	21	sustainable	sustainable	ADJ
easat-6983	492	22	development	development	NOUN
easat-6983	492	23	&	&	CCONJ
easat-6983	492	24	planning	planning	NOUN
easat-6983	492	25	,	,	PUNCT
easat-6983	492	26	vol	vol	NOUN
easat-6983	492	27	.	.	PROPN
easat-6983	492	28	19	19	NUM
easat-6983	492	29	,	,	PUNCT
easat-6983	492	30	no	no	INTJ
easat-6983	492	31	.	.	NOUN
easat-6983	492	32	5	5	NUM
easat-6983	492	33	,	,	PUNCT
easat-6983	492	34	pp	pp	ADJ
easat-6983	492	35	.	.	PUNCT
easat-6983	492	36	1981–1988	1981–1988	NUM
easat-6983	492	37	,	,	PUNCT
easat-6983	492	38	2024	2024	NUM
easat-6983	492	39	.	.	PUNCT
easat-6983	493	1	https://doi.org/10.18280/ijsdp.190537	https://doi.org/10.18280/ijsdp.190537	NOUN
easat-6983	494	1	[	[	X
easat-6983	494	2	66	66	NUM
easat-6983	494	3	]	]	PUNCT
easat-6983	494	4	m.	m.	NOUN
easat-6983	494	5	boulhaga	boulhaga	NOUN
easat-6983	494	6	,	,	PUNCT
easat-6983	494	7	a.	a.	PROPN
easat-6983	494	8	bouri	bouri	PROPN
easat-6983	494	9	,	,	PUNCT
easat-6983	494	10	a.	a.	NOUN
easat-6983	494	11	a.	a.	NOUN
easat-6983	494	12	elamer	elamer	PROPN
easat-6983	494	13	,	,	PUNCT
easat-6983	494	14	and	and	CCONJ
easat-6983	494	15	b.	b.	PROPN
easat-6983	494	16	a.	a.	PROPN
easat-6983	494	17	ibrahim	ibrahim	PROPN
easat-6983	494	18	,	,	PUNCT
easat-6983	494	19	"	"	PUNCT
easat-6983	494	20	environmental	environmental	ADJ
easat-6983	494	21	,	,	PUNCT
easat-6983	494	22	social	social	ADJ
easat-6983	494	23	and	and	CCONJ
easat-6983	494	24	governance	governance	NOUN
easat-6983	494	25	ratings	rating	NOUN
easat-6983	494	26	and	and	CCONJ
easat-6983	494	27	firm	firm	ADJ
easat-6983	494	28	performance	performance	NOUN
easat-6983	494	29	:	:	PUNCT
easat-6983	494	30	the	the	DET
easat-6983	494	31	moderating	moderate	VERB
easat-6983	494	32	role	role	NOUN
easat-6983	494	33	of	of	ADP
easat-6983	494	34	internal	internal	ADJ
easat-6983	494	35	control	control	NOUN
easat-6983	494	36	quality	quality	NOUN
easat-6983	494	37	,	,	PUNCT
easat-6983	494	38	"	"	PUNCT
easat-6983	494	39	corporate	corporate	ADJ
easat-6983	494	40	social	social	ADJ
easat-6983	494	41	responsibility	responsibility	NOUN
easat-6983	494	42	and	and	CCONJ
easat-6983	494	43	environmental	environmental	ADJ
easat-6983	494	44	management	management	NOUN
easat-6983	494	45	,	,	PUNCT
easat-6983	494	46	vol	vol	NOUN
easat-6983	494	47	.	.	PROPN
easat-6983	494	48	30	30	NUM
easat-6983	494	49	,	,	PUNCT
easat-6983	494	50	no	no	INTJ
easat-6983	494	51	.	.	NOUN
easat-6983	494	52	1	1	NUM
easat-6983	494	53	,	,	PUNCT
easat-6983	494	54	pp	pp	ADJ
easat-6983	494	55	.	.	PUNCT
easat-6983	494	56	134	134	NUM
easat-6983	494	57	-	-	SYM
easat-6983	494	58	145	145	NUM
easat-6983	494	59	,	,	PUNCT
easat-6983	494	60	2023	2023	NUM
easat-6983	494	61	.	.	PUNCT
easat-6983	495	1	https://doi.org/10.1002/csr.2343	https://doi.org/10.1002/csr.2343	PROPN
easat-6983	496	1	[	[	X
easat-6983	496	2	67	67	X
easat-6983	496	3	]	]	X
easat-6983	496	4	v.	v.	ADP
easat-6983	496	5	h.	h.	PROPN
easat-6983	496	6	prasad	prasad	PROPN
easat-6983	496	7	,	,	PUNCT
easat-6983	496	8	r.	r.	PROPN
easat-6983	496	9	nandan	nandan	PROPN
easat-6983	496	10	,	,	PUNCT
easat-6983	496	11	and	and	CCONJ
easat-6983	496	12	n.	n.	PROPN
easat-6983	496	13	l.	l.	PROPN
easat-6983	496	14	sharma	sharma	PROPN
easat-6983	496	15	,	,	PUNCT
easat-6983	496	16	"	"	PUNCT
easat-6983	496	17	implications	implication	NOUN
easat-6983	496	18	of	of	ADP
easat-6983	496	19	internal	internal	ADJ
easat-6983	496	20	audit	audit	NOUN
easat-6983	496	21	effectiveness	effectiveness	NOUN
easat-6983	496	22	on	on	ADP
easat-6983	496	23	corporate	corporate	ADJ
easat-6983	496	24	governance	governance	NOUN
easat-6983	496	25	:	:	PUNCT
easat-6983	496	26	research	research	NOUN
easat-6983	496	27	agenda	agenda	NOUN
easat-6983	496	28	,	,	PUNCT
easat-6983	496	29	"	"	PUNCT
easat-6983	496	30	corporate	corporate	ADJ
easat-6983	496	31	ownership	ownership	NOUN
easat-6983	496	32	&	&	CCONJ
easat-6983	496	33	control	control	PROPN
easat-6983	496	34	,	,	PUNCT
easat-6983	496	35	vol	vol	NOUN
easat-6983	496	36	.	.	PROPN
easat-6983	497	1	19	19	NUM
easat-6983	497	2	,	,	PUNCT
easat-6983	497	3	no	no	INTJ
easat-6983	497	4	.	.	NOUN
easat-6983	497	5	3	3	NUM
easat-6983	497	6	,	,	PUNCT
easat-6983	497	7	pp	pp	ADJ
easat-6983	497	8	.	.	PUNCT
easat-6983	498	1	182	182	NUM
easat-6983	498	2	-	-	SYM
easat-6983	498	3	194	194	NUM
easat-6983	498	4	,	,	PUNCT
easat-6983	498	5	2022	2022	NUM
easat-6983	498	6	.	.	PUNCT
easat-6983	499	1	https://doi.org/10.22495/cocv19i3art14	https://doi.org/10.22495/cocv19i3art14	PROPN
easat-6983	500	1	[	[	X
easat-6983	500	2	68	68	NUM
easat-6983	500	3	]	]	X
easat-6983	500	4	e.	e.	PROPN
easat-6983	500	5	m.	m.	PROPN
easat-6983	500	6	al	al	PROPN
easat-6983	500	7	matari	matari	PROPN
easat-6983	500	8	and	and	CCONJ
easat-6983	500	9	m.	m.	PROPN
easat-6983	500	10	h.	h.	PROPN
easat-6983	500	11	mgammal	mgammal	PROPN
easat-6983	500	12	,	,	PUNCT
easat-6983	500	13	"	"	PUNCT
easat-6983	500	14	the	the	DET
easat-6983	500	15	moderating	moderate	VERB
easat-6983	500	16	effect	effect	NOUN
easat-6983	500	17	of	of	ADP
easat-6983	500	18	internal	internal	ADJ
easat-6983	500	19	audit	audit	NOUN
easat-6983	500	20	on	on	ADP
easat-6983	500	21	the	the	DET
easat-6983	500	22	relationship	relationship	NOUN
easat-6983	500	23	between	between	ADP
easat-6983	500	24	corporate	corporate	ADJ
easat-6983	500	25	governance	governance	NOUN
easat-6983	500	26	mechanisms	mechanism	NOUN
easat-6983	500	27	and	and	CCONJ
easat-6983	500	28	corporate	corporate	ADJ
easat-6983	500	29	performance	performance	NOUN
easat-6983	500	30	among	among	ADP
easat-6983	500	31	saudi	saudi	PROPN
easat-6983	500	32	arabia	arabia	PROPN
easat-6983	500	33	listed	list	VERB
easat-6983	500	34	companies	company	NOUN
easat-6983	500	35	,	,	PUNCT
easat-6983	500	36	"	"	PUNCT
easat-6983	500	37	contaduría	contaduría	VERB
easat-6983	500	38	y	y	PROPN
easat-6983	500	39	administración	administración	PROPN
easat-6983	500	40	,	,	PUNCT
easat-6983	500	41	vol	vol	NOUN
easat-6983	500	42	.	.	PROPN
easat-6983	500	43	64	64	NUM
easat-6983	500	44	,	,	PUNCT
easat-6983	500	45	no	no	INTJ
easat-6983	500	46	.	.	NOUN
easat-6983	500	47	4	4	NUM
easat-6983	500	48	,	,	PUNCT
easat-6983	500	49	p.	p.	NOUN
easat-6983	500	50	9	9	NUM
easat-6983	500	51	,	,	PUNCT
easat-6983	500	52	2019	2019	NUM
easat-6983	500	53	.	.	PUNCT
easat-6983	501	1	https://doi.org/10.22201/fca.24488410e.2020.2316	https://doi.org/10.22201/fca.24488410e.2020.2316	PROPN
easat-6983	502	1	[	[	X
easat-6983	502	2	69	69	NUM
easat-6983	502	3	]	]	X
easat-6983	502	4	d.	d.	PROPN
easat-6983	502	5	g.	g.	PROPN
easat-6983	502	6	mihret	mihret	PROPN
easat-6983	502	7	and	and	CCONJ
easat-6983	502	8	b.	b.	PROPN
easat-6983	502	9	grant	grant	PROPN
easat-6983	502	10	,	,	PUNCT
easat-6983	502	11	"	"	PUNCT
easat-6983	502	12	the	the	DET
easat-6983	502	13	role	role	NOUN
easat-6983	502	14	of	of	ADP
easat-6983	502	15	internal	internal	ADJ
easat-6983	502	16	auditing	auditing	NOUN
easat-6983	502	17	in	in	ADP
easat-6983	502	18	corporate	corporate	ADJ
easat-6983	502	19	governance	governance	NOUN
easat-6983	502	20	:	:	PUNCT
easat-6983	502	21	a	a	DET
easat-6983	502	22	foucauldian	foucauldian	ADJ
easat-6983	502	23	analysis	analysis	NOUN
easat-6983	502	24	,	,	PUNCT
easat-6983	502	25	"	"	PUNCT
easat-6983	502	26	accounting	accounting	NOUN
easat-6983	502	27	,	,	PUNCT
easat-6983	502	28	auditing	auditing	NOUN
easat-6983	502	29	&	&	CCONJ
easat-6983	502	30	accountability	accountability	NOUN
easat-6983	502	31	journal	journal	NOUN
easat-6983	502	32	,	,	PUNCT
easat-6983	502	33	vol	vol	NOUN
easat-6983	502	34	.	.	PROPN
easat-6983	502	35	30	30	NUM
easat-6983	502	36	,	,	PUNCT
easat-6983	502	37	no	no	INTJ
easat-6983	502	38	.	.	NOUN
easat-6983	502	39	3	3	NUM
easat-6983	502	40	,	,	PUNCT
easat-6983	502	41	pp	pp	ADJ
easat-6983	502	42	.	.	PUNCT
easat-6983	503	1	699	699	NUM
easat-6983	503	2	-	-	SYM
easat-6983	503	3	719	719	NUM
easat-6983	503	4	,	,	PUNCT
easat-6983	503	5	2017	2017	NUM
easat-6983	503	6	.	.	PUNCT
easat-6983	504	1	https://doi.org/10.1108/aaaj-102012-1134	https://doi.org/10.1108/aaaj-102012-1134	PROPN
easat-6983	505	1	[	[	X
easat-6983	505	2	70	70	NUM
easat-6983	505	3	]	]	X
easat-6983	505	4	j.	j.	PROPN
easat-6983	505	5	hair	hair	PROPN
easat-6983	505	6	and	and	CCONJ
easat-6983	505	7	a.	a.	NOUN
easat-6983	505	8	alamer	alamer	NOUN
easat-6983	505	9	,	,	PUNCT
easat-6983	505	10	"	"	PUNCT
easat-6983	505	11	partial	partial	ADJ
easat-6983	505	12	least	least	ADJ
easat-6983	505	13	squares	square	VERB
easat-6983	505	14	structural	structural	ADJ
easat-6983	505	15	equation	equation	NOUN
easat-6983	505	16	modeling	modeling	NOUN
easat-6983	505	17	(	(	PUNCT
easat-6983	505	18	pls	pls	INTJ
easat-6983	505	19	-	-	PUNCT
easat-6983	505	20	sem	sem	NOUN
easat-6983	505	21	)	)	PUNCT
easat-6983	505	22	in	in	ADP
easat-6983	505	23	second	second	ADJ
easat-6983	505	24	language	language	NOUN
easat-6983	505	25	and	and	CCONJ
easat-6983	505	26	education	education	NOUN
easat-6983	505	27	research	research	NOUN
easat-6983	505	28	:	:	PUNCT
easat-6983	505	29	guidelines	guideline	NOUN
easat-6983	505	30	using	use	VERB
easat-6983	505	31	an	an	DET
easat-6983	505	32	applied	applied	ADJ
easat-6983	505	33	example	example	NOUN
easat-6983	505	34	,	,	PUNCT
easat-6983	505	35	"	"	PUNCT
easat-6983	505	36	research	research	NOUN
easat-6983	505	37	methods	method	NOUN
easat-6983	505	38	in	in	ADP
easat-6983	505	39	applied	applied	ADJ
easat-6983	505	40	linguistics	linguistic	NOUN
easat-6983	505	41	,	,	PUNCT
easat-6983	505	42	vol	vol	NOUN
easat-6983	505	43	.	.	PROPN
easat-6983	505	44	1	1	NUM
easat-6983	505	45	,	,	PUNCT
easat-6983	505	46	no	no	INTJ
easat-6983	505	47	.	.	NOUN
easat-6983	505	48	3	3	NUM
easat-6983	505	49	,	,	PUNCT
easat-6983	505	50	p.	p.	NOUN
easat-6983	505	51	100027	100027	NUM
easat-6983	505	52	,	,	PUNCT
easat-6983	505	53	2022	2022	NUM
easat-6983	505	54	.	.	PUNCT
easat-6983	506	1	https://doi.org/10.1016/j.rmal.2022.100027	https://doi.org/10.1016/j.rmal.2022.100027	PRON
easat-6983	506	2	[	[	X
easat-6983	506	3	71	71	NUM
easat-6983	506	4	]	]	PUNCT
easat-6983	506	5	a.	a.	NOUN
easat-6983	506	6	bhandari	bhandari	PROPN
easat-6983	506	7	,	,	PUNCT
easat-6983	506	8	m.	m.	NOUN
easat-6983	506	9	kohlbeck	kohlbeck	PROPN
easat-6983	506	10	,	,	PUNCT
easat-6983	506	11	and	and	CCONJ
easat-6983	506	12	b.	b.	PROPN
easat-6983	506	13	mayhew	mayhew	PROPN
easat-6983	506	14	,	,	PUNCT
easat-6983	506	15	"	"	PUNCT
easat-6983	506	16	association	association	NOUN
easat-6983	506	17	of	of	ADP
easat-6983	506	18	related	related	ADJ
easat-6983	506	19	party	party	NOUN
easat-6983	506	20	transactions	transaction	NOUN
easat-6983	506	21	with	with	ADP
easat-6983	506	22	sensitivity	sensitivity	NOUN
easat-6983	506	23	of	of	ADP
easat-6983	506	24	investments	investment	NOUN
easat-6983	506	25	and	and	CCONJ
easat-6983	506	26	external	external	ADJ
easat-6983	506	27	financing	financing	NOUN
easat-6983	506	28	,	,	PUNCT
easat-6983	506	29	"	"	PUNCT
easat-6983	506	30	journal	journal	NOUN
easat-6983	506	31	of	of	ADP
easat-6983	506	32	corporate	corporate	ADJ
easat-6983	506	33	finance	finance	NOUN
easat-6983	506	34	,	,	PUNCT
easat-6983	506	35	vol	vol	NOUN
easat-6983	506	36	.	.	PROPN
easat-6983	506	37	72	72	NUM
easat-6983	506	38	,	,	PUNCT
easat-6983	506	39	p.	p.	NOUN
easat-6983	506	40	102146	102146	NUM
easat-6983	506	41	,	,	PUNCT
easat-6983	506	42	2022	2022	NUM
easat-6983	506	43	.	.	PUNCT
easat-6983	507	1	https://doi.org/10.1016/j.jcorpfin.2021.102146	https://doi.org/10.1016/j.jcorpfin.2021.102146	PROPN
easat-6983	507	2	[	[	X
easat-6983	507	3	72	72	NUM
easat-6983	507	4	]	]	X
easat-6983	507	5	n.	n.	NOUN
easat-6983	507	6	nirino	nirino	PROPN
easat-6983	507	7	,	,	PUNCT
easat-6983	507	8	g.	g.	PROPN
easat-6983	507	9	santoro	santoro	PROPN
easat-6983	507	10	,	,	PUNCT
easat-6983	507	11	n.	n.	NOUN
easat-6983	507	12	miglietta	miglietta	NOUN
easat-6983	507	13	,	,	PUNCT
easat-6983	507	14	and	and	CCONJ
easat-6983	507	15	r.	r.	PROPN
easat-6983	507	16	quaglia	quaglia	PROPN
easat-6983	507	17	,	,	PUNCT
easat-6983	507	18	"	"	PUNCT
easat-6983	507	19	corporate	corporate	ADJ
easat-6983	507	20	controversies	controversy	NOUN
easat-6983	507	21	and	and	CCONJ
easat-6983	507	22	company	company	NOUN
easat-6983	507	23	's	's	PART
easat-6983	507	24	financial	financial	ADJ
easat-6983	507	25	performance	performance	NOUN
easat-6983	507	26	:	:	PUNCT
easat-6983	507	27	exploring	explore	VERB
easat-6983	507	28	the	the	DET
easat-6983	507	29	moderating	moderate	VERB
easat-6983	507	30	role	role	NOUN
easat-6983	507	31	of	of	ADP
easat-6983	507	32	esg	esg	PROPN
easat-6983	507	33	practices	practice	NOUN
easat-6983	507	34	,	,	PUNCT
easat-6983	507	35	"	"	PUNCT
easat-6983	507	36	technological	technological	ADJ
easat-6983	507	37	forecasting	forecasting	NOUN
easat-6983	507	38	and	and	CCONJ
easat-6983	507	39	social	social	ADJ
easat-6983	507	40	change	change	NOUN
easat-6983	507	41	,	,	PUNCT
easat-6983	507	42	vol	vol	NOUN
easat-6983	507	43	.	.	PROPN
easat-6983	507	44	162	162	NUM
easat-6983	507	45	,	,	PUNCT
easat-6983	507	46	p.	p.	NOUN
easat-6983	507	47	120341	120341	NUM
easat-6983	507	48	,	,	PUNCT
easat-6983	507	49	2021	2021	NUM
easat-6983	507	50	.	.	PUNCT
easat-6983	508	1	https://doi.org/10.1016/j.techfore.2020.120341	https://doi.org/10.1016/j.techfore.2020.120341	NOUN
easat-6983	508	2	[	[	X
easat-6983	508	3	73	73	NUM
easat-6983	508	4	]	]	PUNCT
easat-6983	508	5	p.	p.	PROPN
easat-6983	508	6	sharma	sharma	PROPN
easat-6983	508	7	,	,	PUNCT
easat-6983	508	8	p.	p.	NOUN
easat-6983	508	9	panday	panday	NOUN
easat-6983	508	10	,	,	PUNCT
easat-6983	508	11	and	and	CCONJ
easat-6983	508	12	r.	r.	PROPN
easat-6983	508	13	c.	c.	PROPN
easat-6983	508	14	dangwal	dangwal	PROPN
easat-6983	508	15	,	,	PUNCT
easat-6983	508	16	"	"	PUNCT
easat-6983	508	17	determinants	determinant	NOUN
easat-6983	508	18	of	of	ADP
easat-6983	508	19	environmental	environmental	ADJ
easat-6983	508	20	,	,	PUNCT
easat-6983	508	21	social	social	ADJ
easat-6983	508	22	and	and	CCONJ
easat-6983	508	23	corporate	corporate	ADJ
easat-6983	508	24	governance	governance	NOUN
easat-6983	508	25	(	(	PUNCT
easat-6983	508	26	esg	esg	NOUN
easat-6983	508	27	)	)	PUNCT
easat-6983	508	28	disclosure	disclosure	NOUN
easat-6983	508	29	:	:	PUNCT
easat-6983	508	30	a	a	DET
easat-6983	508	31	study	study	NOUN
easat-6983	508	32	of	of	ADP
easat-6983	508	33	indian	indian	ADJ
easat-6983	508	34	companies	company	NOUN
easat-6983	508	35	,	,	PUNCT
easat-6983	508	36	"	"	PUNCT
easat-6983	508	37	international	international	ADJ
easat-6983	508	38	journal	journal	NOUN
easat-6983	508	39	of	of	ADP
easat-6983	508	40	disclosure	disclosure	NOUN
easat-6983	508	41	and	and	CCONJ
easat-6983	508	42	governance	governance	NOUN
easat-6983	508	43	,	,	PUNCT
easat-6983	508	44	vol	vol	NOUN
easat-6983	508	45	.	.	PROPN
easat-6983	508	46	17	17	NUM
easat-6983	508	47	,	,	PUNCT
easat-6983	508	48	no	no	INTJ
easat-6983	508	49	.	.	NOUN
easat-6983	508	50	4	4	NUM
easat-6983	508	51	,	,	PUNCT
easat-6983	508	52	pp	pp	ADJ
easat-6983	508	53	.	.	PUNCT
easat-6983	509	1	208	208	NUM
easat-6983	509	2	-	-	SYM
easat-6983	509	3	217	217	NUM
easat-6983	509	4	,	,	PUNCT
easat-6983	509	5	2020	2020	NUM
easat-6983	509	6	.	.	PUNCT
easat-6983	510	1	https://doi.org/10.1057/s41310-020-00085-y	https://doi.org/10.1057/s41310-020-00085-y	PROPN
easat-6983	511	1	[	[	X
easat-6983	511	2	74	74	NUM
easat-6983	511	3	]	]	PUNCT
easat-6983	511	4	f.	f.	PROPN
easat-6983	511	5	testa	testa	PROPN
easat-6983	511	6	,	,	PUNCT
easat-6983	511	7	i.	i.	PROPN
easat-6983	511	8	miroshnychenko	miroshnychenko	PROPN
easat-6983	511	9	,	,	PUNCT
easat-6983	511	10	r.	r.	PROPN
easat-6983	511	11	barontini	barontini	PROPN
easat-6983	511	12	,	,	PUNCT
easat-6983	511	13	and	and	CCONJ
easat-6983	511	14	m.	m.	NOUN
easat-6983	511	15	frey	frey	PROPN
easat-6983	511	16	,	,	PUNCT
easat-6983	511	17	"	"	PUNCT
easat-6983	511	18	does	do	AUX
easat-6983	511	19	it	it	PRON
easat-6983	511	20	pay	pay	VERB
easat-6983	511	21	to	to	PART
easat-6983	511	22	be	be	AUX
easat-6983	511	23	a	a	DET
easat-6983	511	24	greenwasher	greenwasher	NOUN
easat-6983	511	25	or	or	CCONJ
easat-6983	511	26	a	a	DET
easat-6983	511	27	brownwasher	brownwasher	NOUN
easat-6983	511	28	?	?	PUNCT
easat-6983	511	29	,	,	PUNCT
easat-6983	511	30	"	"	PUNCT
easat-6983	511	31	business	business	NOUN
easat-6983	511	32	strategy	strategy	NOUN
easat-6983	511	33	and	and	CCONJ
easat-6983	511	34	the	the	DET
easat-6983	511	35	environment	environment	NOUN
easat-6983	511	36	,	,	PUNCT
easat-6983	511	37	vol	vol	NOUN
easat-6983	511	38	.	.	PROPN
easat-6983	512	1	27	27	NUM
easat-6983	512	2	,	,	PUNCT
easat-6983	512	3	no	no	INTJ
easat-6983	512	4	.	.	NOUN
easat-6983	512	5	7	7	NUM
easat-6983	512	6	,	,	PUNCT
easat-6983	512	7	pp	pp	ADJ
easat-6983	512	8	.	.	PUNCT
easat-6983	513	1	1104	1104	NUM
easat-6983	513	2	-	-	SYM
easat-6983	513	3	1116	1116	NUM
easat-6983	513	4	,	,	PUNCT
easat-6983	513	5	2018	2018	NUM
easat-6983	513	6	.	.	PUNCT
easat-6983	514	1	https://doi.org/10.1002/bse.2058	https://doi.org/10.1002/bse.2058	PROPN
easat-6983	514	2	[	[	X
easat-6983	514	3	75	75	NUM
easat-6983	514	4	]	]	PUNCT
easat-6983	514	5	s.	s.	PROPN
easat-6983	514	6	a.	a.	PROPN
easat-6983	514	7	shatnawi	shatnawi	PROPN
easat-6983	514	8	,	,	PUNCT
easat-6983	514	9	a.	a.	NOUN
easat-6983	514	10	marei	marei	PROPN
easat-6983	514	11	,	,	PUNCT
easat-6983	514	12	l.	l.	PROPN
easat-6983	514	13	daoud	daoud	PROPN
easat-6983	514	14	,	,	PUNCT
easat-6983	514	15	d.	d.	PROPN
easat-6983	514	16	alkhodary	alkhodary	NOUN
easat-6983	514	17	,	,	PUNCT
easat-6983	514	18	and	and	CCONJ
easat-6983	514	19	m.	m.	NOUN
easat-6983	514	20	shehadeh	shehadeh	NOUN
easat-6983	514	21	,	,	PUNCT
easat-6983	514	22	"	"	PUNCT
easat-6983	514	23	effectiveness	effectiveness	NOUN
easat-6983	514	24	of	of	ADP
easat-6983	514	25	the	the	DET
easat-6983	514	26	board	board	NOUN
easat-6983	514	27	of	of	ADP
easat-6983	514	28	directors	director	NOUN
easat-6983	514	29	'	'	PART
easat-6983	514	30	performance	performance	NOUN
easat-6983	514	31	in	in	ADP
easat-6983	514	32	jordan	jordan	PROPN
easat-6983	514	33	:	:	PUNCT
easat-6983	514	34	the	the	DET
easat-6983	514	35	moderating	moderate	VERB
easat-6983	514	36	effect	effect	NOUN
easat-6983	514	37	of	of	ADP
easat-6983	514	38	enterprise	enterprise	NOUN
easat-6983	514	39	risk	risk	NOUN
easat-6983	514	40	management	management	NOUN
easat-6983	514	41	,	,	PUNCT
easat-6983	514	42	"	"	PUNCT
easat-6983	514	43	international	international	ADJ
easat-6983	514	44	journal	journal	NOUN
easat-6983	514	45	of	of	ADP
easat-6983	514	46	data	data	PROPN
easat-6983	514	47	&	&	CCONJ
easat-6983	514	48	network	network	PROPN
easat-6983	514	49	science	science	PROPN
easat-6983	514	50	,	,	PUNCT
easat-6983	514	51	vol	vol	NOUN
easat-6983	514	52	.	.	PROPN
easat-6983	515	1	6	6	NUM
easat-6983	515	2	,	,	PUNCT
easat-6983	515	3	no	no	INTJ
easat-6983	515	4	.	.	NOUN
easat-6983	515	5	3	3	NUM
easat-6983	515	6	,	,	PUNCT
easat-6983	515	7	pp	pp	ADJ
easat-6983	515	8	.	.	PUNCT
easat-6983	516	1	823–836	823–836	NUM
easat-6983	516	2	,	,	PUNCT
easat-6983	516	3	2022	2022	NUM
easat-6983	516	4	.	.	PUNCT
easat-6983	517	1	https://doi.org/10.5267/j.ijdns.2022.2.013	https://doi.org/10.5267/j.ijdns.2022.2.013	NOUN
easat-6983	517	2	[	[	X
easat-6983	517	3	76	76	NUM
easat-6983	517	4	]	]	PUNCT
easat-6983	517	5	j.	j.	PROPN
easat-6983	517	6	f.	f.	PROPN
easat-6983	517	7	hair	hair	PROPN
easat-6983	517	8	,	,	PUNCT
easat-6983	517	9	j.	j.	PROPN
easat-6983	517	10	j.	j.	PROPN
easat-6983	517	11	risher	risher	PROPN
easat-6983	517	12	,	,	PUNCT
easat-6983	517	13	m.	m.	NOUN
easat-6983	517	14	sarstedt	sarstedt	NOUN
easat-6983	517	15	,	,	PUNCT
easat-6983	517	16	and	and	CCONJ
easat-6983	517	17	c.	c.	PROPN
easat-6983	517	18	m.	m.	PROPN
easat-6983	517	19	ringle	ringle	PROPN
easat-6983	517	20	,	,	PUNCT
easat-6983	517	21	"	"	PUNCT
easat-6983	517	22	when	when	SCONJ
easat-6983	517	23	to	to	PART
easat-6983	517	24	use	use	VERB
easat-6983	517	25	and	and	CCONJ
easat-6983	517	26	how	how	SCONJ
easat-6983	517	27	to	to	PART
easat-6983	517	28	report	report	VERB
easat-6983	517	29	the	the	DET
easat-6983	517	30	results	result	NOUN
easat-6983	517	31	of	of	ADP
easat-6983	517	32	pls	pls	NOUN
easat-6983	517	33	-	-	PUNCT
easat-6983	517	34	sem	sem	NOUN
easat-6983	517	35	,	,	PUNCT
easat-6983	517	36	"	"	PUNCT
easat-6983	517	37	european	european	PROPN
easat-6983	517	38	business	business	PROPN
easat-6983	517	39	review	review	PROPN
easat-6983	517	40	,	,	PUNCT
easat-6983	517	41	vol	vol	NOUN
easat-6983	517	42	.	.	PROPN
easat-6983	517	43	31	31	NUM
easat-6983	517	44	,	,	PUNCT
easat-6983	517	45	no	no	INTJ
easat-6983	517	46	.	.	NOUN
easat-6983	517	47	1	1	NUM
easat-6983	517	48	,	,	PUNCT
easat-6983	517	49	pp	pp	ADJ
easat-6983	517	50	.	.	PUNCT
easat-6983	518	1	2	2	NUM
easat-6983	518	2	-	-	SYM
easat-6983	518	3	24	24	NUM
easat-6983	518	4	,	,	PUNCT
easat-6983	518	5	2019	2019	NUM
easat-6983	518	6	.	.	PUNCT
easat-6983	519	1	https://doi.org/10.1108/ebr-11-2018-0203	https://doi.org/10.1108/ebr-11-2018-0203	X
easat-6983	520	1	[	[	X
easat-6983	520	2	77	77	NUM
easat-6983	520	3	]	]	PUNCT
easat-6983	520	4	a.	a.	NOUN
easat-6983	520	5	gholami	gholami	PROPN
easat-6983	520	6	,	,	PUNCT
easat-6983	520	7	j.	j.	PROPN
easat-6983	520	8	sands	sands	PROPN
easat-6983	520	9	,	,	PUNCT
easat-6983	520	10	and	and	CCONJ
easat-6983	520	11	h.	h.	PROPN
easat-6983	520	12	u.	u.	PROPN
easat-6983	520	13	rahman	rahman	PROPN
easat-6983	520	14	,	,	PUNCT
easat-6983	520	15	"	"	PUNCT
easat-6983	520	16	environmental	environmental	ADJ
easat-6983	520	17	,	,	PUNCT
easat-6983	520	18	social	social	ADJ
easat-6983	520	19	and	and	CCONJ
easat-6983	520	20	governance	governance	NOUN
easat-6983	520	21	disclosure	disclosure	NOUN
easat-6983	520	22	and	and	CCONJ
easat-6983	520	23	value	value	NOUN
easat-6983	520	24	generation	generation	NOUN
easat-6983	520	25	:	:	PUNCT
easat-6983	520	26	is	be	AUX
easat-6983	520	27	the	the	DET
easat-6983	520	28	financial	financial	ADJ
easat-6983	520	29	industry	industry	NOUN
easat-6983	520	30	different	different	ADJ
easat-6983	520	31	?	?	PUNCT
easat-6983	520	32	,	,	PUNCT
easat-6983	520	33	"	"	PUNCT
easat-6983	520	34	sustainability	sustainability	NOUN
easat-6983	520	35	,	,	PUNCT
easat-6983	520	36	vol	vol	NOUN
easat-6983	520	37	.	.	PROPN
easat-6983	520	38	14	14	NUM
easat-6983	520	39	,	,	PUNCT
easat-6983	520	40	no	no	INTJ
easat-6983	520	41	.	.	NOUN
easat-6983	520	42	5	5	NUM
easat-6983	520	43	,	,	PUNCT
easat-6983	520	44	p.	p.	NOUN
easat-6983	520	45	2647	2647	NUM
easat-6983	520	46	,	,	PUNCT
easat-6983	520	47	2022	2022	NUM
easat-6983	520	48	.	.	PUNCT
easat-6983	521	1	https://doi.org/10.3390/su14052647	https://doi.org/10.3390/su14052647	PRON
easat-6983	521	2	[	[	X
easat-6983	521	3	78	78	NUM
easat-6983	521	4	]	]	PUNCT
easat-6983	521	5	a.	a.	NOUN
easat-6983	521	6	puni	puni	NOUN
easat-6983	521	7	and	and	CCONJ
easat-6983	521	8	a.	a.	NOUN
easat-6983	521	9	anlesinya	anlesinya	PROPN
easat-6983	521	10	,	,	PUNCT
easat-6983	521	11	"	"	PUNCT
easat-6983	521	12	corporate	corporate	ADJ
easat-6983	521	13	governance	governance	NOUN
easat-6983	521	14	mechanisms	mechanism	NOUN
easat-6983	521	15	and	and	CCONJ
easat-6983	521	16	firm	firm	ADJ
easat-6983	521	17	performance	performance	NOUN
easat-6983	521	18	in	in	ADP
easat-6983	521	19	a	a	DET
easat-6983	521	20	developing	develop	VERB
easat-6983	521	21	country	country	NOUN
easat-6983	521	22	,	,	PUNCT
easat-6983	521	23	"	"	PUNCT
easat-6983	521	24	international	international	ADJ
easat-6983	521	25	journal	journal	NOUN
easat-6983	521	26	of	of	ADP
easat-6983	521	27	law	law	NOUN
easat-6983	521	28	and	and	CCONJ
easat-6983	521	29	management	management	NOUN
easat-6983	521	30	,	,	PUNCT
easat-6983	521	31	vol	vol	NOUN
easat-6983	521	32	.	.	PROPN
easat-6983	521	33	62	62	NUM
easat-6983	521	34	,	,	PUNCT
easat-6983	521	35	no	no	INTJ
easat-6983	521	36	.	.	NOUN
easat-6983	521	37	2	2	NUM
easat-6983	521	38	,	,	PUNCT
easat-6983	521	39	pp	pp	ADJ
easat-6983	521	40	.	.	PUNCT
easat-6983	522	1	147	147	NUM
easat-6983	522	2	-	-	SYM
easat-6983	522	3	169	169	NUM
easat-6983	522	4	,	,	PUNCT
easat-6983	522	5	2020	2020	NUM
easat-6983	522	6	.	.	PUNCT
easat-6983	523	1	https://doi.org/10.1108/ijlma-032019-0076	https://doi.org/10.1108/ijlma-032019-0076	NOUN
easat-6983	524	1	[	[	X
easat-6983	524	2	79	79	NUM
easat-6983	524	3	]	]	PUNCT
easat-6983	524	4	z.	z.	PROPN
easat-6983	524	5	tumwebaze	tumwebaze	PROPN
easat-6983	524	6	,	,	PUNCT
easat-6983	524	7	j.	j.	PROPN
easat-6983	524	8	bananuka	bananuka	PROPN
easat-6983	524	9	,	,	PUNCT
easat-6983	524	10	t.	t.	PROPN
easat-6983	524	11	k.	k.	PROPN
easat-6983	524	12	kaawaase	kaawaase	PROPN
easat-6983	524	13	,	,	PUNCT
easat-6983	524	14	c.	c.	PROPN
easat-6983	524	15	t.	t.	PROPN
easat-6983	524	16	bonareri	bonareri	PROPN
easat-6983	524	17	,	,	PUNCT
easat-6983	524	18	and	and	CCONJ
easat-6983	524	19	f.	f.	PROPN
easat-6983	524	20	mutesasira	mutesasira	PROPN
easat-6983	524	21	,	,	PUNCT
easat-6983	524	22	"	"	PUNCT
easat-6983	524	23	audit	audit	NOUN
easat-6983	524	24	committee	committee	NOUN
easat-6983	524	25	effectiveness	effectiveness	NOUN
easat-6983	524	26	,	,	PUNCT
easat-6983	524	27	internal	internal	ADJ
easat-6983	524	28	audit	audit	NOUN
easat-6983	524	29	function	function	NOUN
easat-6983	524	30	and	and	CCONJ
easat-6983	524	31	sustainability	sustainability	NOUN
easat-6983	524	32	reporting	reporting	NOUN
easat-6983	524	33	practices	practice	NOUN
easat-6983	524	34	,	,	PUNCT
easat-6983	524	35	"	"	PUNCT
easat-6983	524	36	asian	asian	ADJ
easat-6983	524	37	journal	journal	NOUN
easat-6983	524	38	of	of	ADP
easat-6983	524	39	accounting	accounting	NOUN
easat-6983	524	40	research	research	NOUN
easat-6983	524	41	,	,	PUNCT
easat-6983	524	42	vol	vol	NOUN
easat-6983	524	43	.	.	PROPN
easat-6983	524	44	7	7	NUM
easat-6983	524	45	,	,	PUNCT
easat-6983	524	46	no	no	INTJ
easat-6983	524	47	.	.	NOUN
easat-6983	524	48	2	2	NUM
easat-6983	524	49	,	,	PUNCT
easat-6983	524	50	pp	pp	ADJ
easat-6983	524	51	.	.	PUNCT
easat-6983	524	52	163	163	NUM
easat-6983	524	53	-	-	SYM
easat-6983	524	54	181	181	NUM
easat-6983	524	55	,	,	PUNCT
easat-6983	524	56	2022	2022	NUM
easat-6983	524	57	.	.	PUNCT
easat-6983	525	1	https://doi.org/10.1108/ajar-03-2021-0036	https://doi.org/10.1108/ajar-03-2021-0036	NOUN
easat-6983	525	2	https://doi.org/10.1057/s41599-023-01700-3	https://doi.org/10.1057/s41599-023-01700-3	NOUN
easat-6983	525	3	https://doi.org/10.1057/s41599-023-01700-3	https://doi.org/10.1057/s41599-023-01700-3	NUM
easat-6983	525	4	https://doi.org/10.1080/1540496x.2018.1519414	https://doi.org/10.1080/1540496x.2018.1519414	NOUN
easat-6983	525	5	https://doi.org/10.55214/25768484.v8i4.1449	https://doi.org/10.55214/25768484.v8i4.1449	NOUN
easat-6983	525	6	https://doi.org/10.3390/jrfm17010020	https://doi.org/10.3390/jrfm17010020	VERB
easat-6983	525	7	https://doi.org/10.33094/ijaefa.v12i2.551	https://doi.org/10.33094/ijaefa.v12i2.551	NOUN
easat-6983	525	8	https://doi.org/10.13106/jafeb.2020.vol7.no1.9	https://doi.org/10.13106/jafeb.2020.vol7.no1.9	ADJ
easat-6983	525	9	https://doi.org/10.18280/ijsdp.190537	https://doi.org/10.18280/ijsdp.190537	X
easat-6983	526	1	https://doi.org/10.1002/csr.2343	https://doi.org/10.1002/csr.2343	PROPN
easat-6983	526	2	https://doi.org/10.22495/cocv19i3art14	https://doi.org/10.22495/cocv19i3art14	PROPN
easat-6983	527	1	https://doi.org/10.22201/fca.24488410e.2020.2316	https://doi.org/10.22201/fca.24488410e.2020.2316	PROPN
easat-6983	527	2	https://doi.org/10.1108/aaaj-10-2012-1134	https://doi.org/10.1108/aaaj-10-2012-1134	PROPN
easat-6983	527	3	https://doi.org/10.1108/aaaj-10-2012-1134	https://doi.org/10.1108/aaaj-10-2012-1134	PROPN
easat-6983	527	4	https://doi.org/10.1016/j.rmal.2022.100027	https://doi.org/10.1016/j.rmal.2022.100027	ADJ
easat-6983	527	5	https://doi.org/10.1016/j.jcorpfin.2021.102146	https://doi.org/10.1016/j.jcorpfin.2021.102146	PROPN
easat-6983	527	6	https://doi.org/10.1016/j.techfore.2020.120341	https://doi.org/10.1016/j.techfore.2020.120341	VERB
easat-6983	527	7	https://doi.org/10.1057/s41310-020-00085-y	https://doi.org/10.1057/s41310-020-00085-y	NOUN
easat-6983	527	8	https://doi.org/10.1002/bse.2058	https://doi.org/10.1002/bse.2058	X
easat-6983	527	9	https://doi.org/10.5267/j.ijdns.2022.2.013	https://doi.org/10.5267/j.ijdns.2022.2.013	NOUN
easat-6983	527	10	https://doi.org/10.1108/ebr-11-2018-0203	https://doi.org/10.1108/ebr-11-2018-0203	PROPN
easat-6983	527	11	https://doi.org/10.3390/su14052647	https://doi.org/10.3390/su14052647	PROPN
easat-6983	527	12	https://doi.org/10.1108/ijlma-03-2019-0076	https://doi.org/10.1108/ijlma-03-2019-0076	VERB
easat-6983	527	13	https://doi.org/10.1108/ijlma-03-2019-0076	https://doi.org/10.1108/ijlma-03-2019-0076	PROPN
easat-6983	527	14	https://doi.org/10.1108/ajar-03-2021-0036	https://doi.org/10.1108/ajar-03-2021-0036	PROPN
easat-6983	527	15	702	702	NUM
easat-6983	527	16	edelweiss	edelweiss	PROPN
easat-6983	527	17	applied	apply	VERB
easat-6983	527	18	science	science	NOUN
easat-6983	527	19	and	and	CCONJ
easat-6983	527	20	technology	technology	NOUN
easat-6983	527	21	issn	issn	PROPN
easat-6983	527	22	:	:	PUNCT
easat-6983	527	23	2576	2576	NUM
easat-6983	527	24	-	-	SYM
easat-6983	527	25	8484	8484	NUM
easat-6983	527	26	vol	vol	NOUN
easat-6983	527	27	.	.	PROPN
easat-6983	528	1	9	9	NUM
easat-6983	528	2	,	,	PUNCT
easat-6983	528	3	no	no	INTJ
easat-6983	528	4	.	.	NOUN
easat-6983	528	5	5	5	NUM
easat-6983	528	6	:	:	PUNCT
easat-6983	528	7	685	685	NUM
easat-6983	528	8	-	-	SYM
easat-6983	528	9	702	702	NUM
easat-6983	528	10	,	,	PUNCT
easat-6983	528	11	2025	2025	NUM
easat-6983	528	12	doi	doi	NOUN
easat-6983	528	13	:	:	PUNCT
easat-6983	528	14	10.55214/25768484.v9i5.6983	10.55214/25768484.v9i5.6983	PROPN
easat-6983	528	15	©	©	PROPN
easat-6983	528	16	2025	2025	NUM
easat-6983	528	17	by	by	ADP
easat-6983	528	18	the	the	DET
easat-6983	528	19	authors	author	NOUN
easat-6983	528	20	;	;	PUNCT
easat-6983	528	21	licensee	licensee	PROPN
easat-6983	528	22	learning	learning	NOUN
easat-6983	528	23	gate	gate	NOUN
easat-6983	529	1	[	[	X
easat-6983	529	2	80	80	NUM
easat-6983	529	3	]	]	X
easat-6983	529	4	f.	f.	PROPN
easat-6983	529	5	hashim	hashim	PROPN
easat-6983	529	6	,	,	PUNCT
easat-6983	529	7	e.	e.	PROPN
easat-6983	529	8	r.	r.	PROPN
easat-6983	529	9	ahmed	ahmed	PROPN
easat-6983	529	10	,	,	PUNCT
easat-6983	529	11	and	and	CCONJ
easat-6983	529	12	y.	y.	PROPN
easat-6983	529	13	m.	m.	PROPN
easat-6983	529	14	huey	huey	PROPN
easat-6983	529	15	,	,	PUNCT
easat-6983	529	16	"	"	PUNCT
easat-6983	529	17	board	board	NOUN
easat-6983	529	18	diversity	diversity	NOUN
easat-6983	529	19	and	and	CCONJ
easat-6983	529	20	earning	earn	VERB
easat-6983	529	21	quality	quality	NOUN
easat-6983	529	22	:	:	PUNCT
easat-6983	529	23	examining	examine	VERB
easat-6983	529	24	the	the	DET
easat-6983	529	25	role	role	NOUN
easat-6983	529	26	of	of	ADP
easat-6983	529	27	internal	internal	ADJ
easat-6983	529	28	audit	audit	NOUN
easat-6983	529	29	as	as	ADP
easat-6983	529	30	a	a	DET
easat-6983	529	31	moderator	moderator	NOUN
easat-6983	529	32	,	,	PUNCT
easat-6983	529	33	"	"	PUNCT
easat-6983	529	34	australasian	australasian	ADJ
easat-6983	529	35	accounting	accounting	NOUN
easat-6983	529	36	business	business	PROPN
easat-6983	529	37	&	&	CCONJ
easat-6983	529	38	finance	finance	PROPN
easat-6983	529	39	journal	journal	PROPN
easat-6983	529	40	,	,	PUNCT
easat-6983	529	41	vol	vol	NOUN
easat-6983	529	42	.	.	PROPN
easat-6983	529	43	13	13	NUM
easat-6983	529	44	,	,	PUNCT
easat-6983	529	45	no	no	INTJ
easat-6983	529	46	.	.	NOUN
easat-6983	529	47	4	4	NUM
easat-6983	529	48	,	,	PUNCT
easat-6983	529	49	pp	pp	ADJ
easat-6983	529	50	.	.	PUNCT
easat-6983	530	1	73	73	NUM
easat-6983	530	2	-	-	SYM
easat-6983	530	3	91	91	NUM
easat-6983	530	4	,	,	PUNCT
easat-6983	530	5	2019	2019	NUM
easat-6983	530	6	.	.	PUNCT
easat-6983	531	1	https://doi.org/10.14453/aabfj.v13i4.6	https://doi.org/10.14453/aabfj.v13i4.6	NOUN
easat-6983	531	2	[	[	X
easat-6983	531	3	81	81	NUM
easat-6983	531	4	]	]	PUNCT
easat-6983	531	5	i.	i.	PROPN
easat-6983	531	6	s.	s.	PROPN
easat-6983	531	7	yadav	yadav	PROPN
easat-6983	531	8	,	,	PUNCT
easat-6983	531	9	d.	d.	PROPN
easat-6983	531	10	pahi	pahi	PROPN
easat-6983	531	11	,	,	PUNCT
easat-6983	531	12	and	and	CCONJ
easat-6983	531	13	r.	r.	PROPN
easat-6983	531	14	gangakhedkar	gangakhedkar	NOUN
easat-6983	531	15	,	,	PUNCT
easat-6983	531	16	"	"	PUNCT
easat-6983	531	17	the	the	DET
easat-6983	531	18	nexus	nexus	NOUN
easat-6983	531	19	between	between	ADP
easat-6983	531	20	firm	firm	ADJ
easat-6983	531	21	size	size	NOUN
easat-6983	531	22	,	,	PUNCT
easat-6983	531	23	growth	growth	NOUN
easat-6983	531	24	and	and	CCONJ
easat-6983	531	25	profitability	profitability	NOUN
easat-6983	531	26	:	:	PUNCT
easat-6983	531	27	new	new	ADJ
easat-6983	531	28	panel	panel	NOUN
easat-6983	531	29	data	data	VERB
easat-6983	531	30	evidence	evidence	NOUN
easat-6983	531	31	from	from	ADP
easat-6983	531	32	asia	asia	PROPN
easat-6983	531	33	–	–	PUNCT
easat-6983	531	34	pacific	pacific	ADJ
easat-6983	531	35	markets	market	NOUN
easat-6983	531	36	,	,	PUNCT
easat-6983	531	37	"	"	PUNCT
easat-6983	531	38	european	european	ADJ
easat-6983	531	39	journal	journal	PROPN
easat-6983	531	40	of	of	ADP
easat-6983	531	41	management	management	NOUN
easat-6983	531	42	and	and	CCONJ
easat-6983	531	43	business	business	NOUN
easat-6983	531	44	economics	economic	NOUN
easat-6983	531	45	,	,	PUNCT
easat-6983	531	46	vol	vol	NOUN
easat-6983	531	47	.	.	PROPN
easat-6983	531	48	31	31	NUM
easat-6983	531	49	,	,	PUNCT
easat-6983	531	50	no	no	INTJ
easat-6983	531	51	.	.	NOUN
easat-6983	531	52	1	1	NUM
easat-6983	531	53	,	,	PUNCT
easat-6983	531	54	pp	pp	ADJ
easat-6983	531	55	.	.	PUNCT
easat-6983	531	56	115140	115140	NUM
easat-6983	531	57	,	,	PUNCT
easat-6983	531	58	2022	2022	NUM
easat-6983	531	59	.	.	PUNCT
easat-6983	532	1	https://doi.org/10.1108/ejmbe-03-2021-0077	https://doi.org/10.1108/ejmbe-03-2021-0077	PROPN
easat-6983	533	1	[	[	X
easat-6983	533	2	82	82	NUM
easat-6983	533	3	]	]	X
easat-6983	533	4	g.	g.	PROPN
easat-6983	533	5	sen	sen	PROPN
easat-6983	533	6	and	and	CCONJ
easat-6983	533	7	r.	r.	PROPN
easat-6983	533	8	ranjan	ranjan	PROPN
easat-6983	533	9	,	,	PUNCT
easat-6983	533	10	"	"	PUNCT
easat-6983	533	11	rapport	rapport	NOUN
easat-6983	533	12	between	between	ADP
easat-6983	533	13	leverage	leverage	NOUN
easat-6983	533	14	and	and	CCONJ
easat-6983	533	15	profitability	profitability	NOUN
easat-6983	533	16	:	:	PUNCT
easat-6983	533	17	a	a	DET
easat-6983	533	18	study	study	NOUN
easat-6983	533	19	of	of	ADP
easat-6983	533	20	tvs	tvs	PROPN
easat-6983	533	21	motor	motor	NOUN
easat-6983	533	22	company	company	NOUN
easat-6983	533	23	,	,	PUNCT
easat-6983	533	24	"	"	PUNCT
easat-6983	533	25	journal	journal	NOUN
easat-6983	533	26	of	of	ADP
easat-6983	533	27	finance	finance	NOUN
easat-6983	533	28	and	and	CCONJ
easat-6983	533	29	accounting	accounting	NOUN
easat-6983	533	30	,	,	PUNCT
easat-6983	533	31	vol	vol	NOUN
easat-6983	533	32	.	.	PROPN
easat-6983	533	33	6	6	NUM
easat-6983	533	34	,	,	PUNCT
easat-6983	533	35	no	no	INTJ
easat-6983	533	36	.	.	NOUN
easat-6983	533	37	2	2	NUM
easat-6983	533	38	,	,	PUNCT
easat-6983	533	39	p.	p.	NOUN
easat-6983	533	40	49	49	NUM
easat-6983	533	41	,	,	PUNCT
easat-6983	533	42	2018	2018	NUM
easat-6983	533	43	.	.	PUNCT
easat-6983	534	1	https://doi.org/10.11648/j.jfa.20180602.11	https://doi.org/10.11648/j.jfa.20180602.11	ADJ
easat-6983	534	2	https://doi.org/10.14453/aabfj.v13i4.6	https://doi.org/10.14453/aabfj.v13i4.6	NOUN
easat-6983	534	3	https://doi.org/10.1108/ejmbe-03-2021-0077	https://doi.org/10.1108/ejmbe-03-2021-0077	PROPN
easat-6983	534	4	https://doi.org/10.11648/j.jfa.20180602.11	https://doi.org/10.11648/j.jfa.20180602.11	ADJ