id	sid	tid	token	lemma	pos
easat-7807	1	1	edelweiss	edelweiss	PROPN
easat-7807	1	2	applied	apply	VERB
easat-7807	1	3	science	science	NOUN
easat-7807	1	4	and	and	CCONJ
easat-7807	1	5	technology	technology	NOUN
easat-7807	1	6	issn	issn	PROPN
easat-7807	1	7	:	:	PUNCT
easat-7807	1	8	2576	2576	NUM
easat-7807	1	9	-	-	SYM
easat-7807	1	10	8484	8484	NUM
easat-7807	1	11	vol	vol	NOUN
easat-7807	1	12	.	.	PROPN
easat-7807	2	1	9	9	NUM
easat-7807	2	2	,	,	PUNCT
easat-7807	2	3	no	no	INTJ
easat-7807	2	4	.	.	NOUN
easat-7807	2	5	6	6	NUM
easat-7807	2	6	,	,	PUNCT
easat-7807	2	7	332	332	NUM
easat-7807	2	8	-	-	SYM
easat-7807	2	9	344	344	NUM
easat-7807	2	10	2025	2025	NUM
easat-7807	2	11	publisher	publisher	NOUN
easat-7807	2	12	:	:	PUNCT
easat-7807	2	13	learning	learn	VERB
easat-7807	2	14	gate	gate	NOUN
easat-7807	2	15	doi	doi	PROPN
easat-7807	2	16	:	:	PUNCT
easat-7807	2	17	10.55214/25768484.v9i6.7807	10.55214/25768484.v9i6.7807	NUM
easat-7807	2	18	©	©	PROPN
easat-7807	2	19	2025	2025	NUM
easat-7807	2	20	by	by	ADP
easat-7807	2	21	the	the	DET
easat-7807	2	22	author	author	NOUN
easat-7807	2	23	;	;	PUNCT
easat-7807	2	24	licensee	licensee	PROPN
easat-7807	2	25	learning	learning	NOUN
easat-7807	2	26	gate	gate	NOUN
easat-7807	3	1	©	©	PROPN
easat-7807	3	2	2025	2025	NUM
easat-7807	3	3	by	by	ADP
easat-7807	3	4	the	the	DET
easat-7807	3	5	author	author	NOUN
easat-7807	3	6	;	;	PUNCT
easat-7807	3	7	licensee	licensee	PROPN
easat-7807	3	8	learning	learning	NOUN
easat-7807	3	9	gate	gate	NOUN
easat-7807	3	10	history	history	NOUN
easat-7807	3	11	:	:	PUNCT
easat-7807	3	12	received	receive	VERB
easat-7807	3	13	:	:	PUNCT
easat-7807	3	14	7	7	NUM
easat-7807	3	15	march	march	NOUN
easat-7807	3	16	2025	2025	NUM
easat-7807	3	17	;	;	PUNCT
easat-7807	3	18	revised	revise	VERB
easat-7807	3	19	:	:	PUNCT
easat-7807	3	20	5	5	NUM
easat-7807	3	21	may	may	PROPN
easat-7807	3	22	2025	2025	NUM
easat-7807	3	23	;	;	PUNCT
easat-7807	3	24	accepted	accept	VERB
easat-7807	3	25	:	:	PUNCT
easat-7807	3	26	9	9	NUM
easat-7807	3	27	may	may	PROPN
easat-7807	3	28	2025	2025	NUM
easat-7807	3	29	;	;	PUNCT
easat-7807	3	30	published	publish	VERB
easat-7807	3	31	:	:	PUNCT
easat-7807	3	32	4	4	NUM
easat-7807	3	33	june	june	PROPN
easat-7807	3	34	2025	2025	NUM
easat-7807	3	35	*	*	PUNCT
easat-7807	3	36	correspondence	correspondence	NOUN
easat-7807	3	37	:	:	PUNCT
easat-7807	3	38	s.oraby@seu.edu.sa	s.oraby@seu.edu.sa	PROPN
easat-7807	3	39	is	be	AUX
easat-7807	3	40	the	the	DET
easat-7807	3	41	residual	residual	ADJ
easat-7807	3	42	income	income	NOUN
easat-7807	3	43	metric	metric	ADJ
easat-7807	3	44	of	of	ADP
easat-7807	3	45	a	a	DET
easat-7807	3	46	relevant	relevant	ADJ
easat-7807	3	47	value	value	NOUN
easat-7807	3	48	?	?	PUNCT
easat-7807	4	1	evidence	evidence	NOUN
easat-7807	4	2	from	from	ADP
easat-7807	4	3	saudi	saudi	PROPN
easat-7807	4	4	arabia	arabia	PROPN
easat-7807	4	5	salah	salah	PROPN
easat-7807	4	6	ahmed	ahmed	PROPN
easat-7807	4	7	oraby1	oraby1	PROPN
easat-7807	4	8	*	*	PROPN
easat-7807	4	9	1accounting	1accounting	NUM
easat-7807	4	10	departmentfaculty	departmentfaculty	NOUN
easat-7807	4	11	of	of	ADP
easat-7807	4	12	administrative	administrative	ADJ
easat-7807	4	13	and	and	CCONJ
easat-7807	4	14	financial	financial	ADJ
easat-7807	4	15	sciences	science	NOUN
easat-7807	4	16	saudi	saudi	ADJ
easat-7807	4	17	electronic	electronic	ADJ
easat-7807	4	18	university	university	NOUN
easat-7807	4	19	,	,	PUNCT
easat-7807	4	20	saudi	saudi	PROPN
easat-7807	4	21	arabia	arabia	PROPN
easat-7807	4	22	;	;	PUNCT
easat-7807	4	23	s.oraby@seu.edu.sa	s.oraby@seu.edu.sa	PROPN
easat-7807	4	24	(	(	PUNCT
easat-7807	4	25	s.a.o	s.a.o	PROPN
easat-7807	4	26	.	.	PUNCT
easat-7807	4	27	)	)	PUNCT
easat-7807	4	28	.	.	PUNCT
easat-7807	5	1	abstract	abstract	ADV
easat-7807	5	2	:	:	PUNCT
easat-7807	6	1	the	the	DET
easat-7807	6	2	study	study	NOUN
easat-7807	6	3	aimed	aim	VERB
easat-7807	6	4	to	to	PART
easat-7807	6	5	investigate	investigate	VERB
easat-7807	6	6	the	the	DET
easat-7807	6	7	value	value	NOUN
easat-7807	6	8	relevance	relevance	NOUN
easat-7807	6	9	of	of	ADP
easat-7807	6	10	the	the	DET
easat-7807	6	11	residual	residual	ADJ
easat-7807	6	12	income	income	NOUN
easat-7807	6	13	metric	metric	ADJ
easat-7807	6	14	using	use	VERB
easat-7807	6	15	ohlson	ohlson	NOUN
easat-7807	6	16	’s	’s	PART
easat-7807	6	17	valuation	valuation	NOUN
easat-7807	6	18	model	model	NOUN
easat-7807	6	19	[	[	X
easat-7807	6	20	1	1	NUM
easat-7807	6	21	]	]	PUNCT
easat-7807	6	22	as	as	SCONJ
easat-7807	6	23	the	the	DET
easat-7807	6	24	study	study	NOUN
easat-7807	6	25	applied	apply	VERB
easat-7807	6	26	to	to	ADP
easat-7807	6	27	10	10	NUM
easat-7807	6	28	saudi	saudi	ADJ
easat-7807	6	29	banks	bank	NOUN
easat-7807	6	30	registered	register	VERB
easat-7807	6	31	on	on	ADP
easat-7807	6	32	the	the	DET
easat-7807	6	33	saudi	saudi	ADJ
easat-7807	6	34	stock	stock	NOUN
easat-7807	6	35	exchange	exchange	PROPN
easat-7807	6	36	(	(	PUNCT
easat-7807	6	37	tasi	tasi	PROPN
easat-7807	6	38	)	)	PUNCT
easat-7807	6	39	.	.	PUNCT
easat-7807	7	1	the	the	DET
easat-7807	7	2	study	study	NOUN
easat-7807	7	3	employed	employ	VERB
easat-7807	7	4	the	the	DET
easat-7807	7	5	panel	panel	NOUN
easat-7807	7	6	data	datum	NOUN
easat-7807	7	7	method	method	NOUN
easat-7807	7	8	and	and	CCONJ
easat-7807	7	9	least	least	ADJ
easat-7807	7	10	squares	square	NOUN
easat-7807	7	11	regression	regression	NOUN
easat-7807	7	12	models	model	NOUN
easat-7807	7	13	to	to	PART
easat-7807	7	14	test	test	VERB
easat-7807	7	15	the	the	DET
easat-7807	7	16	study	study	NOUN
easat-7807	7	17	’s	’s	PART
easat-7807	7	18	hypotheses	hypothesis	NOUN
easat-7807	7	19	and	and	CCONJ
easat-7807	7	20	the	the	DET
easat-7807	7	21	sharpe	sharpe	PROPN
easat-7807	7	22	model	model	NOUN
easat-7807	7	23	to	to	PART
easat-7807	7	24	calculate	calculate	VERB
easat-7807	7	25	the	the	DET
easat-7807	7	26	cost	cost	NOUN
easat-7807	7	27	of	of	ADP
easat-7807	7	28	capital	capital	NOUN
easat-7807	7	29	.	.	PUNCT
easat-7807	8	1	the	the	DET
easat-7807	8	2	results	result	NOUN
easat-7807	8	3	of	of	ADP
easat-7807	8	4	the	the	DET
easat-7807	8	5	regression	regression	NOUN
easat-7807	8	6	models	model	NOUN
easat-7807	8	7	that	that	PRON
easat-7807	8	8	captured	capture	VERB
easat-7807	8	9	the	the	DET
easat-7807	8	10	individual	individual	ADJ
easat-7807	8	11	value	value	NOUN
easat-7807	8	12	relevance	relevance	NOUN
easat-7807	8	13	of	of	ADP
easat-7807	8	14	the	the	DET
easat-7807	8	15	residual	residual	ADJ
easat-7807	8	16	income	income	NOUN
easat-7807	8	17	metric	metric	NOUN
easat-7807	8	18	showed	show	VERB
easat-7807	8	19	that	that	SCONJ
easat-7807	8	20	the	the	DET
easat-7807	8	21	residual	residual	ADJ
easat-7807	8	22	income	income	NOUN
easat-7807	8	23	had	have	VERB
easat-7807	8	24	neither	neither	CCONJ
easat-7807	8	25	value	value	NOUN
easat-7807	8	26	relevance	relevance	NOUN
easat-7807	8	27	with	with	ADP
easat-7807	8	28	the	the	DET
easat-7807	8	29	stock	stock	NOUN
easat-7807	8	30	price	price	NOUN
easat-7807	8	31	,	,	PUNCT
easat-7807	8	32	i.e.	i.e.	X
easat-7807	8	33	,	,	PUNCT
easat-7807	8	34	the	the	DET
easat-7807	8	35	price	price	NOUN
easat-7807	8	36	model	model	NOUN
easat-7807	8	37	,	,	PUNCT
easat-7807	8	38	nor	nor	CCONJ
easat-7807	8	39	value	value	NOUN
easat-7807	8	40	relevance	relevance	NOUN
easat-7807	8	41	with	with	ADP
easat-7807	8	42	the	the	DET
easat-7807	8	43	net	net	ADJ
easat-7807	8	44	annual	annual	ADJ
easat-7807	8	45	returns	return	NOUN
easat-7807	8	46	on	on	ADP
easat-7807	8	47	shares	share	NOUN
easat-7807	8	48	.	.	PUNCT
easat-7807	9	1	i.e.	i.e.	X
easat-7807	9	2	,	,	PUNCT
easat-7807	9	3	returns	return	NOUN
easat-7807	9	4	model	model	NOUN
easat-7807	9	5	.	.	PUNCT
easat-7807	10	1	the	the	DET
easat-7807	10	2	results	result	NOUN
easat-7807	10	3	of	of	ADP
easat-7807	10	4	the	the	DET
easat-7807	10	5	regression	regression	NOUN
easat-7807	10	6	models	model	NOUN
easat-7807	10	7	,	,	PUNCT
easat-7807	10	8	which	which	PRON
easat-7807	10	9	aim	aim	VERB
easat-7807	10	10	to	to	PART
easat-7807	10	11	capture	capture	VERB
easat-7807	10	12	the	the	DET
easat-7807	10	13	collective	collective	ADJ
easat-7807	10	14	and	and	CCONJ
easat-7807	10	15	interactive	interactive	ADJ
easat-7807	10	16	value	value	NOUN
easat-7807	10	17	relevance	relevance	NOUN
easat-7807	10	18	,	,	PUNCT
easat-7807	10	19	were	be	AUX
easat-7807	10	20	obtained	obtain	VERB
easat-7807	10	21	by	by	ADP
easat-7807	10	22	adding	add	VERB
easat-7807	10	23	the	the	DET
easat-7807	10	24	residual	residual	ADJ
easat-7807	10	25	income	income	NOUN
easat-7807	10	26	metric	metric	ADJ
easat-7807	10	27	to	to	ADP
easat-7807	10	28	the	the	DET
easat-7807	10	29	earnings	earning	NOUN
easat-7807	10	30	per	per	ADP
easat-7807	10	31	share	share	NOUN
easat-7807	10	32	and	and	CCONJ
easat-7807	10	33	the	the	DET
easat-7807	10	34	book	book	NOUN
easat-7807	10	35	value	value	NOUN
easat-7807	10	36	per	per	ADP
easat-7807	10	37	share	share	NOUN
easat-7807	10	38	in	in	ADP
easat-7807	10	39	ohlson	ohlson	NOUN
easat-7807	10	40	[	[	X
easat-7807	10	41	1	1	NUM
easat-7807	10	42	]	]	PUNCT
easat-7807	10	43	model	model	NOUN
easat-7807	10	44	.	.	PUNCT
easat-7807	11	1	the	the	DET
easat-7807	11	2	analysis	analysis	NOUN
easat-7807	11	3	revealed	reveal	VERB
easat-7807	11	4	that	that	SCONJ
easat-7807	11	5	the	the	DET
easat-7807	11	6	residual	residual	ADJ
easat-7807	11	7	income	income	NOUN
easat-7807	11	8	metric	metric	ADJ
easat-7807	11	9	exhibited	exhibit	VERB
easat-7807	11	10	value	value	NOUN
easat-7807	11	11	relevance	relevance	NOUN
easat-7807	11	12	in	in	ADP
easat-7807	11	13	both	both	CCONJ
easat-7807	11	14	the	the	DET
easat-7807	11	15	price	price	NOUN
easat-7807	11	16	and	and	CCONJ
easat-7807	11	17	returns	return	NOUN
easat-7807	11	18	models	model	NOUN
easat-7807	11	19	.	.	PUNCT
easat-7807	12	1	the	the	DET
easat-7807	12	2	study	study	NOUN
easat-7807	12	3	results	result	NOUN
easat-7807	12	4	are	be	AUX
easat-7807	12	5	helpful	helpful	ADJ
easat-7807	12	6	to	to	ADP
easat-7807	12	7	several	several	ADJ
easat-7807	12	8	stakeholders	stakeholder	NOUN
easat-7807	12	9	,	,	PUNCT
easat-7807	12	10	including	include	VERB
easat-7807	12	11	accounting	accounting	NOUN
easat-7807	12	12	standards	standard	NOUN
easat-7807	12	13	setters	setter	NOUN
easat-7807	12	14	and	and	CCONJ
easat-7807	12	15	regulators	regulator	NOUN
easat-7807	12	16	of	of	ADP
easat-7807	12	17	the	the	DET
easat-7807	12	18	capital	capital	NOUN
easat-7807	12	19	market	market	NOUN
easat-7807	12	20	,	,	PUNCT
easat-7807	12	21	as	as	SCONJ
easat-7807	12	22	they	they	PRON
easat-7807	12	23	indicate	indicate	VERB
easat-7807	12	24	the	the	DET
easat-7807	12	25	importance	importance	NOUN
easat-7807	12	26	of	of	ADP
easat-7807	12	27	the	the	DET
easat-7807	12	28	residual	residual	ADJ
easat-7807	12	29	income	income	NOUN
easat-7807	12	30	metric	metric	NOUN
easat-7807	12	31	,	,	PUNCT
easat-7807	12	32	which	which	PRON
easat-7807	12	33	complements	complement	VERB
easat-7807	12	34	other	other	ADJ
easat-7807	12	35	accounting	accounting	NOUN
easat-7807	12	36	metrics	metric	NOUN
easat-7807	12	37	,	,	PUNCT
easat-7807	12	38	such	such	ADJ
easat-7807	12	39	as	as	ADP
easat-7807	12	40	earnings	earning	NOUN
easat-7807	12	41	per	per	ADP
easat-7807	12	42	share	share	NOUN
easat-7807	12	43	and	and	CCONJ
easat-7807	12	44	book	book	NOUN
easat-7807	12	45	value	value	NOUN
easat-7807	12	46	per	per	ADP
easat-7807	12	47	share	share	NOUN
easat-7807	12	48	.	.	PUNCT
easat-7807	13	1	keywords	keyword	NOUN
easat-7807	13	2	:	:	PUNCT
easat-7807	13	3	beta	beta	NOUN
easat-7807	13	4	,	,	PUNCT
easat-7807	13	5	book	book	NOUN
easat-7807	13	6	value	value	NOUN
easat-7807	13	7	per	per	ADP
easat-7807	13	8	share	share	NOUN
easat-7807	13	9	,	,	PUNCT
easat-7807	13	10	cost	cost	NOUN
easat-7807	13	11	of	of	ADP
easat-7807	13	12	capital	capital	NOUN
easat-7807	13	13	,	,	PUNCT
easat-7807	13	14	earnings	earning	NOUN
easat-7807	13	15	per	per	ADP
easat-7807	13	16	share	share	NOUN
easat-7807	13	17	,	,	PUNCT
easat-7807	13	18	market	market	NOUN
easat-7807	13	19	risk	risk	NOUN
easat-7807	13	20	.	.	PUNCT
easat-7807	14	1	1	1	X
easat-7807	14	2	.	.	X
easat-7807	14	3	introduction	introduction	NOUN
easat-7807	14	4	the	the	DET
easat-7807	14	5	value	value	NOUN
easat-7807	14	6	relevance	relevance	NOUN
easat-7807	14	7	research	research	NOUN
easat-7807	14	8	investigated	investigate	VERB
easat-7807	14	9	the	the	DET
easat-7807	14	10	usefulness	usefulness	NOUN
easat-7807	14	11	of	of	ADP
easat-7807	14	12	accounting	account	VERB
easat-7807	14	13	information	information	NOUN
easat-7807	14	14	to	to	ADP
easat-7807	14	15	investors	investor	NOUN
easat-7807	14	16	in	in	ADP
easat-7807	14	17	capital	capital	NOUN
easat-7807	14	18	markets	market	NOUN
easat-7807	14	19	as	as	ADP
easat-7807	14	20	an	an	DET
easat-7807	14	21	accounting	accounting	NOUN
easat-7807	14	22	variable	variable	NOUN
easat-7807	14	23	of	of	ADP
easat-7807	14	24	value	value	NOUN
easat-7807	14	25	relevance	relevance	NOUN
easat-7807	14	26	,	,	PUNCT
easat-7807	14	27	to	to	PART
easat-7807	14	28	determine	determine	VERB
easat-7807	14	29	if	if	SCONJ
easat-7807	14	30	it	it	PRON
easat-7807	14	31	had	have	VERB
easat-7807	14	32	a	a	DET
easat-7807	14	33	statistical	statistical	ADJ
easat-7807	14	34	relationship	relationship	NOUN
easat-7807	14	35	with	with	ADP
easat-7807	14	36	the	the	DET
easat-7807	14	37	market	market	NOUN
easat-7807	14	38	values	value	NOUN
easat-7807	14	39	of	of	ADP
easat-7807	14	40	shares	share	NOUN
easat-7807	14	41	.	.	PUNCT
easat-7807	15	1	the	the	DET
easat-7807	15	2	value	value	NOUN
easat-7807	15	3	relevance	relevance	NOUN
easat-7807	15	4	research	research	NOUN
easat-7807	15	5	measured	measure	VERB
easat-7807	15	6	the	the	DET
easat-7807	15	7	usefulness	usefulness	NOUN
easat-7807	15	8	of	of	ADP
easat-7807	15	9	accounting	accounting	NOUN
easat-7807	15	10	information	information	NOUN
easat-7807	15	11	from	from	ADP
easat-7807	15	12	the	the	DET
easat-7807	15	13	perspective	perspective	NOUN
easat-7807	15	14	of	of	ADP
easat-7807	15	15	equity	equity	NOUN
easat-7807	15	16	investors	investor	NOUN
easat-7807	15	17	.	.	PUNCT
easat-7807	16	1	the	the	DET
easat-7807	16	2	accounting	accounting	NOUN
easat-7807	16	3	information	information	NOUN
easat-7807	16	4	has	have	VERB
easat-7807	16	5	value	value	NOUN
easat-7807	16	6	relevance	relevance	NOUN
easat-7807	16	7	if	if	SCONJ
easat-7807	16	8	it	it	PRON
easat-7807	16	9	positively	positively	ADV
easat-7807	16	10	and	and	CCONJ
easat-7807	16	11	statistically	statistically	ADV
easat-7807	16	12	impacts	impact	VERB
easat-7807	16	13	the	the	DET
easat-7807	16	14	market	market	NOUN
easat-7807	16	15	value	value	NOUN
easat-7807	16	16	of	of	ADP
easat-7807	16	17	shares	share	NOUN
easat-7807	16	18	or	or	CCONJ
easat-7807	16	19	the	the	DET
easat-7807	16	20	returns	return	NOUN
easat-7807	16	21	on	on	ADP
easat-7807	16	22	shares	share	NOUN
easat-7807	16	23	.	.	PUNCT
easat-7807	17	1	several	several	ADJ
easat-7807	17	2	studies	study	NOUN
easat-7807	17	3	have	have	AUX
easat-7807	17	4	been	be	AUX
easat-7807	17	5	conducted	conduct	VERB
easat-7807	17	6	on	on	ADP
easat-7807	17	7	the	the	DET
easat-7807	17	8	relevance	relevance	NOUN
easat-7807	17	9	of	of	ADP
easat-7807	17	10	accounting	accounting	NOUN
easat-7807	17	11	information	information	NOUN
easat-7807	17	12	,	,	PUNCT
easat-7807	17	13	such	such	ADJ
easat-7807	17	14	as	as	ADP
easat-7807	17	15	the	the	DET
easat-7807	17	16	book	book	NOUN
easat-7807	17	17	value	value	NOUN
easat-7807	17	18	per	per	ADP
easat-7807	17	19	share	share	NOUN
easat-7807	17	20	and	and	CCONJ
easat-7807	17	21	earnings	earning	NOUN
easat-7807	17	22	per	per	ADP
easat-7807	17	23	share	share	NOUN
easat-7807	17	24	,	,	PUNCT
easat-7807	17	25	which	which	PRON
easat-7807	17	26	are	be	AUX
easat-7807	17	27	included	include	VERB
easat-7807	17	28	in	in	ADP
easat-7807	17	29	the	the	DET
easat-7807	17	30	olson	olson	NOUN
easat-7807	17	31	price	price	NOUN
easat-7807	17	32	model	model	NOUN
easat-7807	17	33	[	[	X
easat-7807	17	34	1	1	NUM
easat-7807	17	35	]	]	PUNCT
easat-7807	17	36	.	.	PUNCT
easat-7807	18	1	however	however	ADV
easat-7807	18	2	,	,	PUNCT
easat-7807	18	3	the	the	DET
easat-7807	18	4	olson	olson	NOUN
easat-7807	18	5	price	price	NOUN
easat-7807	18	6	model	model	NOUN
easat-7807	18	7	included	include	VERB
easat-7807	18	8	error	error	NOUN
easat-7807	18	9	terms	term	NOUN
easat-7807	18	10	,	,	PUNCT
easat-7807	18	11	i.e.	i.e.	X
easat-7807	18	12	,	,	PUNCT
easat-7807	18	13	allowing	allow	VERB
easat-7807	18	14	for	for	ADP
easat-7807	18	15	the	the	DET
easat-7807	18	16	use	use	NOUN
easat-7807	18	17	of	of	ADP
easat-7807	18	18	other	other	ADJ
easat-7807	18	19	accounting	accounting	NOUN
easat-7807	18	20	information	information	NOUN
easat-7807	18	21	.	.	PUNCT
easat-7807	19	1	according	accord	VERB
easat-7807	19	2	to	to	ADP
easat-7807	19	3	the	the	DET
easat-7807	19	4	model	model	NOUN
easat-7807	19	5	,	,	PUNCT
easat-7807	19	6	the	the	DET
easat-7807	19	7	market	market	NOUN
easat-7807	19	8	value	value	NOUN
easat-7807	19	9	of	of	ADP
easat-7807	19	10	the	the	DET
easat-7807	19	11	share	share	NOUN
easat-7807	19	12	price	price	NOUN
easat-7807	19	13	is	be	AUX
easat-7807	19	14	a	a	DET
easat-7807	19	15	function	function	NOUN
easat-7807	19	16	of	of	ADP
easat-7807	19	17	both	both	CCONJ
easat-7807	19	18	the	the	DET
easat-7807	19	19	book	book	NOUN
easat-7807	19	20	value	value	NOUN
easat-7807	19	21	and	and	CCONJ
easat-7807	19	22	earnings	earning	NOUN
easat-7807	19	23	per	per	ADP
easat-7807	19	24	share	share	NOUN
easat-7807	19	25	,	,	PUNCT
easat-7807	19	26	as	as	SCONJ
easat-7807	19	27	the	the	DET
easat-7807	19	28	value	value	NOUN
easat-7807	19	29	relevance	relevance	NOUN
easat-7807	19	30	studies	study	NOUN
easat-7807	19	31	explain	explain	VERB
easat-7807	19	32	how	how	SCONJ
easat-7807	19	33	stock	stock	NOUN
easat-7807	19	34	exchanges	exchange	NOUN
easat-7807	19	35	react	react	VERB
easat-7807	19	36	to	to	ADP
easat-7807	19	37	accounting	accounting	NOUN
easat-7807	19	38	information	information	NOUN
easat-7807	19	39	.	.	PUNCT
easat-7807	20	1	traditional	traditional	ADJ
easat-7807	20	2	accounting	accounting	NOUN
easat-7807	20	3	metrics	metric	NOUN
easat-7807	20	4	,	,	PUNCT
easat-7807	20	5	such	such	ADJ
easat-7807	20	6	as	as	ADP
easat-7807	20	7	return	return	NOUN
easat-7807	20	8	on	on	ADP
easat-7807	20	9	assets	asset	NOUN
easat-7807	20	10	(	(	PUNCT
easat-7807	20	11	roa	roa	NOUN
easat-7807	20	12	)	)	PUNCT
easat-7807	20	13	,	,	PUNCT
easat-7807	20	14	return	return	VERB
easat-7807	20	15	on	on	ADP
easat-7807	20	16	equity	equity	NOUN
easat-7807	20	17	(	(	PUNCT
easat-7807	20	18	roe	roe	PROPN
easat-7807	20	19	)	)	PUNCT
easat-7807	20	20	,	,	PUNCT
easat-7807	20	21	and	and	CCONJ
easat-7807	20	22	earnings	earning	NOUN
easat-7807	20	23	per	per	ADP
easat-7807	20	24	share	share	NOUN
easat-7807	20	25	(	(	PUNCT
easat-7807	20	26	eps	eps	PROPN
easat-7807	20	27	)	)	PUNCT
easat-7807	20	28	,	,	PUNCT
easat-7807	20	29	came	come	VERB
easat-7807	20	30	into	into	ADP
easat-7807	20	31	existence	existence	NOUN
easat-7807	20	32	in	in	ADP
easat-7807	20	33	the	the	DET
easat-7807	20	34	late	late	ADJ
easat-7807	20	35	1910s	1910	NOUN
easat-7807	21	1	[	[	X
easat-7807	21	2	2	2	NUM
easat-7807	21	3	-	-	SYM
easat-7807	21	4	4	4	NUM
easat-7807	21	5	]	]	PUNCT
easat-7807	21	6	.	.	PUNCT
easat-7807	22	1	since	since	SCONJ
easat-7807	22	2	then	then	ADV
easat-7807	22	3	,	,	PUNCT
easat-7807	22	4	they	they	PRON
easat-7807	22	5	have	have	AUX
easat-7807	22	6	been	be	AUX
easat-7807	22	7	used	use	VERB
easat-7807	22	8	to	to	PART
easat-7807	22	9	measure	measure	VERB
easat-7807	22	10	organizations	organization	NOUN
easat-7807	22	11	’	'	PUNCT
easat-7807	22	12	financial	financial	ADJ
easat-7807	22	13	performance	performance	NOUN
easat-7807	22	14	.	.	PUNCT
easat-7807	23	1	fisher	fisher	PROPN
easat-7807	24	1	[	[	X
easat-7807	24	2	5	5	NUM
easat-7807	24	3	]	]	PUNCT
easat-7807	24	4	and	and	CCONJ
easat-7807	24	5	hirshleifer	hirshleifer	NOUN
easat-7807	24	6	[	[	X
easat-7807	24	7	6	6	NUM
easat-7807	24	8	]	]	PUNCT
easat-7807	24	9	developed	develop	VERB
easat-7807	24	10	the	the	DET
easat-7807	24	11	discounted	discount	VERB
easat-7807	24	12	cash	cash	NOUN
easat-7807	24	13	flow	flow	NOUN
easat-7807	24	14	approaches	approach	NOUN
easat-7807	24	15	,	,	PUNCT
easat-7807	24	16	such	such	ADJ
easat-7807	24	17	as	as	ADP
easat-7807	24	18	net	net	ADJ
easat-7807	24	19	present	present	ADJ
easat-7807	24	20	value	value	NOUN
easat-7807	24	21	and	and	CCONJ
easat-7807	24	22	the	the	DET
easat-7807	24	23	internal	internal	ADJ
easat-7807	24	24	rate	rate	NOUN
easat-7807	24	25	of	of	ADP
easat-7807	24	26	return	return	NOUN
easat-7807	24	27	.	.	PUNCT
easat-7807	25	1	sharpe	sharpe	PROPN
easat-7807	26	1	[	[	X
easat-7807	26	2	7	7	NUM
easat-7807	26	3	]	]	PUNCT
easat-7807	26	4	;	;	PUNCT
easat-7807	26	5	lintner	lintner	X
easat-7807	26	6	[	[	X
easat-7807	26	7	8	8	NUM
easat-7807	26	8	]	]	PUNCT
easat-7807	26	9	;	;	PUNCT
easat-7807	26	10	mossin	mossin	NOUN
easat-7807	27	1	[	[	X
easat-7807	27	2	9	9	NUM
easat-7807	27	3	]	]	PUNCT
easat-7807	27	4	and	and	CCONJ
easat-7807	27	5	black	black	ADJ
easat-7807	27	6	[	[	X
easat-7807	27	7	10	10	NUM
easat-7807	27	8	]	]	PUNCT
easat-7807	27	9	introduced	introduce	VERB
easat-7807	27	10	the	the	DET
easat-7807	27	11	capital	capital	NOUN
easat-7807	27	12	asset	asset	NOUN
easat-7807	27	13	pricing	pricing	NOUN
easat-7807	27	14	model	model	NOUN
easat-7807	27	15	(	(	PUNCT
easat-7807	27	16	capm	capm	PROPN
easat-7807	27	17	)	)	PUNCT
easat-7807	27	18	.	.	PUNCT
easat-7807	28	1	solomons	solomon	NOUN
easat-7807	29	1	[	[	X
easat-7807	29	2	11	11	NUM
easat-7807	29	3	]	]	PUNCT
easat-7807	29	4	developed	develop	VERB
easat-7807	29	5	the	the	DET
easat-7807	29	6	residual	residual	ADJ
easat-7807	29	7	income	income	NOUN
easat-7807	29	8	(	(	PUNCT
easat-7807	29	9	ri	ri	NOUN
easat-7807	29	10	)	)	PUNCT
easat-7807	29	11	to	to	PART
easat-7807	29	12	measure	measure	VERB
easat-7807	29	13	the	the	DET
easat-7807	29	14	performance	performance	NOUN
easat-7807	29	15	of	of	ADP
easat-7807	29	16	departments	department	NOUN
easat-7807	29	17	.	.	PUNCT
easat-7807	30	1	tobin	tobin	PROPN
easat-7807	31	1	[	[	X
easat-7807	31	2	12	12	NUM
easat-7807	31	3	]	]	PUNCT
easat-7807	31	4	developed	develop	VERB
easat-7807	31	5	tobin	tobin	PROPN
easat-7807	31	6	’s	’s	PART
easat-7807	31	7	q.	q.	NOUN
easat-7807	32	1	[	[	X
easat-7807	32	2	13	13	NUM
easat-7807	32	3	]	]	PUNCT
easat-7807	32	4	worked	work	VERB
easat-7807	32	5	on	on	ADP
easat-7807	32	6	free	free	ADJ
easat-7807	32	7	cash	cash	NOUN
easat-7807	32	8	flow	flow	NOUN
easat-7807	32	9	models	model	NOUN
easat-7807	32	10	.	.	PUNCT
easat-7807	33	1	rappaport	rappaport	NOUN
easat-7807	34	1	[	[	X
easat-7807	34	2	14	14	NUM
easat-7807	34	3	]	]	PUNCT
easat-7807	34	4	and	and	CCONJ
easat-7807	34	5	stewart	stewart	PROPN
easat-7807	34	6	[	[	X
easat-7807	34	7	15	15	NUM
easat-7807	34	8	]	]	PUNCT
easat-7807	34	9	introduced	introduce	VERB
easat-7807	34	10	the	the	DET
easat-7807	34	11	shareholder	shareholder	NOUN
easat-7807	34	12	value	value	NOUN
easat-7807	34	13	approach	approach	NOUN
easat-7807	34	14	.	.	PUNCT
easat-7807	35	1	wallace	wallace	PROPN
easat-7807	36	1	[	[	X
easat-7807	36	2	16	16	NUM
easat-7807	36	3	]	]	PUNCT
easat-7807	36	4	confirmed	confirm	VERB
easat-7807	36	5	that	that	SCONJ
easat-7807	36	6	using	use	VERB
easat-7807	36	7	the	the	DET
easat-7807	36	8	residual	residual	ADJ
easat-7807	36	9	income	income	NOUN
easat-7807	36	10	metric	metric	ADJ
easat-7807	36	11	in	in	ADP
easat-7807	36	12	compensation	compensation	NOUN
easat-7807	36	13	plans	plan	NOUN
easat-7807	36	14	instead	instead	ADV
easat-7807	36	15	of	of	ADP
easat-7807	36	16	earnings	earning	NOUN
easat-7807	36	17	per	per	ADP
easat-7807	36	18	share	share	NOUN
easat-7807	36	19	and	and	CCONJ
easat-7807	36	20	operating	operating	NOUN
easat-7807	36	21	profits	profit	NOUN
easat-7807	36	22	increased	increase	VERB
easat-7807	36	23	shareholders	shareholder	NOUN
easat-7807	36	24	’	'	PUNCT
easat-7807	36	25	https://orcid.org/0000-0001-6499-8429	https://orcid.org/0000-0001-6499-8429	VERB
easat-7807	36	26	333	333	NUM
easat-7807	36	27	edelweiss	edelweiss	PROPN
easat-7807	36	28	applied	apply	VERB
easat-7807	36	29	science	science	NOUN
easat-7807	36	30	and	and	CCONJ
easat-7807	36	31	technology	technology	NOUN
easat-7807	36	32	issn	issn	PROPN
easat-7807	36	33	:	:	PUNCT
easat-7807	36	34	2576	2576	NUM
easat-7807	36	35	-	-	SYM
easat-7807	36	36	8484	8484	NUM
easat-7807	36	37	vol	vol	NOUN
easat-7807	36	38	.	.	PROPN
easat-7807	37	1	9	9	NUM
easat-7807	37	2	,	,	PUNCT
easat-7807	37	3	no	no	INTJ
easat-7807	37	4	.	.	NOUN
easat-7807	38	1	6	6	NUM
easat-7807	38	2	:	:	PUNCT
easat-7807	38	3	332	332	NUM
easat-7807	38	4	-	-	SYM
easat-7807	38	5	344	344	NUM
easat-7807	38	6	,	,	PUNCT
easat-7807	38	7	2025	2025	NUM
easat-7807	38	8	doi	doi	NOUN
easat-7807	38	9	:	:	PUNCT
easat-7807	38	10	10.55214/25768484.v9i6.7807	10.55214/25768484.v9i6.7807	NUM
easat-7807	38	11	©	©	PROPN
easat-7807	38	12	2025	2025	NUM
easat-7807	38	13	by	by	ADP
easat-7807	38	14	the	the	DET
easat-7807	38	15	author	author	NOUN
easat-7807	38	16	;	;	PUNCT
easat-7807	38	17	licensee	licensee	PROPN
easat-7807	38	18	learning	learn	VERB
easat-7807	38	19	gate	gate	PROPN
easat-7807	38	20	wealth	wealth	NOUN
easat-7807	38	21	.	.	PUNCT
easat-7807	39	1	however	however	ADV
easat-7807	39	2	,	,	PUNCT
easat-7807	39	3	sloof	sloof	PROPN
easat-7807	39	4	and	and	CCONJ
easat-7807	39	5	van	van	PROPN
easat-7807	39	6	praag	praag	NOUN
easat-7807	40	1	[	[	X
easat-7807	40	2	17	17	NUM
easat-7807	40	3	]	]	PUNCT
easat-7807	40	4	showed	show	VERB
easat-7807	40	5	that	that	SCONJ
easat-7807	40	6	the	the	DET
easat-7807	40	7	economic	economic	ADJ
easat-7807	40	8	value	value	NOUN
easat-7807	40	9	added	add	VERB
easat-7807	40	10	is	be	AUX
easat-7807	40	11	a	a	DET
easat-7807	40	12	distorted	distorted	ADJ
easat-7807	40	13	performance	performance	NOUN
easat-7807	40	14	metric	metric	ADJ
easat-7807	40	15	and	and	CCONJ
easat-7807	40	16	resulted	result	VERB
easat-7807	40	17	in	in	ADP
easat-7807	40	18	unplanned	unplanned	ADJ
easat-7807	40	19	agent	agent	NOUN
easat-7807	40	20	behavior	behavior	NOUN
easat-7807	40	21	.	.	PUNCT
easat-7807	41	1	several	several	ADJ
easat-7807	41	2	studies	study	NOUN
easat-7807	41	3	have	have	AUX
easat-7807	41	4	investigated	investigate	VERB
easat-7807	41	5	whether	whether	SCONJ
easat-7807	41	6	innovative	innovative	ADJ
easat-7807	41	7	value	value	NOUN
easat-7807	41	8	-	-	PUNCT
easat-7807	41	9	based	base	VERB
easat-7807	41	10	metrics	metric	NOUN
easat-7807	41	11	are	be	AUX
easat-7807	41	12	superior	superior	ADJ
easat-7807	41	13	to	to	ADP
easat-7807	41	14	traditional	traditional	ADJ
easat-7807	41	15	accounting	accounting	NOUN
easat-7807	41	16	performance	performance	NOUN
easat-7807	41	17	metrics	metric	NOUN
easat-7807	41	18	in	in	ADP
easat-7807	41	19	measuring	measure	VERB
easat-7807	41	20	financial	financial	ADJ
easat-7807	41	21	performance	performance	NOUN
easat-7807	41	22	.	.	PUNCT
easat-7807	42	1	pratt	pratt	PROPN
easat-7807	42	2	,	,	PUNCT
easat-7807	42	3	et	et	PROPN
easat-7807	42	4	al	al	PROPN
easat-7807	42	5	.	.	PUNCT
easat-7807	43	1	[	[	X
easat-7807	43	2	18	18	NUM
easat-7807	43	3	]	]	PUNCT
easat-7807	43	4	developed	develop	VERB
easat-7807	43	5	a	a	DET
easat-7807	43	6	model	model	NOUN
easat-7807	43	7	to	to	PART
easat-7807	43	8	inform	inform	VERB
easat-7807	43	9	management	management	NOUN
easat-7807	43	10	and	and	CCONJ
easat-7807	43	11	investors	investor	NOUN
easat-7807	43	12	whether	whether	SCONJ
easat-7807	43	13	firms	firm	NOUN
easat-7807	43	14	achieve	achieve	VERB
easat-7807	43	15	earnings	earning	NOUN
easat-7807	43	16	over	over	ADP
easat-7807	43	17	their	their	PRON
easat-7807	43	18	capital	capital	NOUN
easat-7807	43	19	cost	cost	NOUN
easat-7807	43	20	.	.	PUNCT
easat-7807	44	1	warren	warren	PROPN
easat-7807	45	1	[	[	X
easat-7807	45	2	19	19	NUM
easat-7807	45	3	]	]	PUNCT
easat-7807	45	4	explained	explain	VERB
easat-7807	45	5	that	that	SCONJ
easat-7807	45	6	the	the	DET
easat-7807	45	7	return	return	NOUN
easat-7807	45	8	on	on	ADP
easat-7807	45	9	assets	asset	NOUN
easat-7807	45	10	had	have	VERB
easat-7807	45	11	a	a	DET
easat-7807	45	12	weakness	weakness	NOUN
easat-7807	45	13	as	as	SCONJ
easat-7807	45	14	it	it	PRON
easat-7807	45	15	might	might	AUX
easat-7807	45	16	drive	drive	VERB
easat-7807	45	17	divisional	divisional	ADJ
easat-7807	45	18	managers	manager	NOUN
easat-7807	45	19	to	to	PART
easat-7807	45	20	reject	reject	VERB
easat-7807	45	21	new	new	ADJ
easat-7807	45	22	projects	project	NOUN
easat-7807	45	23	that	that	PRON
easat-7807	45	24	could	could	AUX
easat-7807	45	25	be	be	AUX
easat-7807	45	26	profitable	profitable	ADJ
easat-7807	45	27	for	for	ADP
easat-7807	45	28	the	the	DET
easat-7807	45	29	company	company	NOUN
easat-7807	45	30	,	,	PUNCT
easat-7807	45	31	and	and	CCONJ
easat-7807	45	32	the	the	DET
easat-7807	45	33	residual	residual	ADJ
easat-7807	45	34	income	income	NOUN
easat-7807	45	35	can	can	AUX
easat-7807	45	36	overcome	overcome	VERB
easat-7807	45	37	this	this	DET
easat-7807	45	38	weakness	weakness	NOUN
easat-7807	45	39	.	.	PUNCT
easat-7807	46	1	the	the	DET
easat-7807	46	2	significant	significant	ADJ
easat-7807	46	3	advantage	advantage	NOUN
easat-7807	46	4	of	of	ADP
easat-7807	46	5	residual	residual	ADJ
easat-7807	46	6	income	income	NOUN
easat-7807	46	7	as	as	ADP
easat-7807	46	8	a	a	DET
easat-7807	46	9	performance	performance	NOUN
easat-7807	46	10	metric	metric	NOUN
easat-7807	46	11	is	be	AUX
easat-7807	46	12	that	that	SCONJ
easat-7807	46	13	it	it	PRON
easat-7807	46	14	considers	consider	VERB
easat-7807	46	15	both	both	CCONJ
easat-7807	46	16	the	the	DET
easat-7807	46	17	minimum	minimum	ADJ
easat-7807	46	18	acceptable	acceptable	ADJ
easat-7807	46	19	return	return	NOUN
easat-7807	46	20	on	on	ADP
easat-7807	46	21	invested	invest	VERB
easat-7807	46	22	assets	asset	NOUN
easat-7807	46	23	and	and	CCONJ
easat-7807	46	24	the	the	DET
easat-7807	46	25	operating	operate	VERB
easat-7807	46	26	income	income	NOUN
easat-7807	46	27	for	for	ADP
easat-7807	46	28	each	each	DET
easat-7807	46	29	division	division	NOUN
easat-7807	46	30	.	.	PUNCT
easat-7807	47	1	as	as	ADP
easat-7807	47	2	a	a	DET
easat-7807	47	3	result	result	NOUN
easat-7807	47	4	,	,	PUNCT
easat-7807	47	5	the	the	DET
easat-7807	47	6	residual	residual	ADJ
easat-7807	47	7	income	income	NOUN
easat-7807	47	8	supported	support	VERB
easat-7807	47	9	division	division	NOUN
easat-7807	47	10	managers	manager	NOUN
easat-7807	47	11	in	in	ADP
easat-7807	47	12	maximizing	maximize	VERB
easat-7807	47	13	operating	operating	NOUN
easat-7807	47	14	income	income	NOUN
easat-7807	47	15	above	above	ADP
easat-7807	47	16	the	the	DET
easat-7807	47	17	minimum	minimum	NOUN
easat-7807	47	18	.	.	PUNCT
easat-7807	48	1	this	this	PRON
easat-7807	48	2	provided	provide	VERB
easat-7807	48	3	an	an	DET
easat-7807	48	4	incentive	incentive	NOUN
easat-7807	48	5	to	to	PART
easat-7807	48	6	accept	accept	VERB
easat-7807	48	7	any	any	DET
easat-7807	48	8	project	project	NOUN
easat-7807	48	9	that	that	PRON
easat-7807	48	10	yielded	yield	VERB
easat-7807	48	11	a	a	DET
easat-7807	48	12	return	return	NOUN
easat-7807	48	13	on	on	ADP
easat-7807	48	14	investment	investment	NOUN
easat-7807	48	15	exceeding	exceed	VERB
easat-7807	48	16	the	the	DET
easat-7807	48	17	minimum	minimum	NOUN
easat-7807	48	18	required	require	VERB
easat-7807	48	19	return	return	NOUN
easat-7807	48	20	by	by	ADP
easat-7807	48	21	the	the	DET
easat-7807	48	22	shareholders	shareholder	NOUN
easat-7807	48	23	.	.	PUNCT
easat-7807	49	1	1.1	1.1	NUM
easat-7807	49	2	.	.	PUNCT
easat-7807	50	1	study	study	NOUN
easat-7807	50	2	’s	’s	PART
easat-7807	50	3	problem	problem	NOUN
easat-7807	50	4	alturki	alturki	NOUN
easat-7807	51	1	[	[	X
easat-7807	51	2	20	20	NUM
easat-7807	51	3	]	]	PUNCT
easat-7807	51	4	stated	state	VERB
easat-7807	51	5	that	that	SCONJ
easat-7807	51	6	the	the	DET
easat-7807	51	7	traditional	traditional	ADJ
easat-7807	51	8	profitability	profitability	NOUN
easat-7807	51	9	metrics	metric	NOUN
easat-7807	51	10	,	,	PUNCT
easat-7807	51	11	such	such	ADJ
easat-7807	51	12	as	as	ADP
easat-7807	51	13	the	the	DET
easat-7807	51	14	return	return	NOUN
easat-7807	51	15	on	on	ADP
easat-7807	51	16	assets	asset	NOUN
easat-7807	51	17	and	and	CCONJ
easat-7807	51	18	the	the	DET
easat-7807	51	19	return	return	NOUN
easat-7807	51	20	on	on	ADP
easat-7807	51	21	equity	equity	NOUN
easat-7807	51	22	,	,	PUNCT
easat-7807	51	23	were	be	AUX
easat-7807	51	24	insufficient	insufficient	ADJ
easat-7807	51	25	to	to	PART
easat-7807	51	26	measure	measure	VERB
easat-7807	51	27	the	the	DET
easat-7807	51	28	performance	performance	NOUN
easat-7807	51	29	of	of	ADP
easat-7807	51	30	banks	bank	NOUN
easat-7807	51	31	,	,	PUNCT
easat-7807	51	32	as	as	SCONJ
easat-7807	51	33	high	high	ADJ
easat-7807	51	34	profitability	profitability	NOUN
easat-7807	51	35	is	be	AUX
easat-7807	51	36	interpreted	interpret	VERB
easat-7807	51	37	as	as	ADP
easat-7807	51	38	a	a	DET
easat-7807	51	39	strength	strength	NOUN
easat-7807	51	40	or	or	CCONJ
easat-7807	51	41	weakness	weakness	NOUN
easat-7807	51	42	in	in	ADP
easat-7807	51	43	terms	term	NOUN
easat-7807	51	44	of	of	ADP
easat-7807	51	45	high	high	ADJ
easat-7807	51	46	risks	risk	NOUN
easat-7807	51	47	.	.	PUNCT
easat-7807	52	1	therefore	therefore	ADV
easat-7807	52	2	,	,	PUNCT
easat-7807	52	3	there	there	PRON
easat-7807	52	4	was	be	VERB
easat-7807	52	5	a	a	DET
easat-7807	52	6	need	need	NOUN
easat-7807	52	7	for	for	ADP
easat-7807	52	8	riskadjusted	riskadjuste	VERB
easat-7807	52	9	performance	performance	NOUN
easat-7807	52	10	metrics	metric	NOUN
easat-7807	52	11	such	such	ADJ
easat-7807	52	12	as	as	ADP
easat-7807	52	13	the	the	DET
easat-7807	52	14	residual	residual	ADJ
easat-7807	52	15	income	income	NOUN
easat-7807	52	16	.	.	PUNCT
easat-7807	53	1	the	the	DET
easat-7807	53	2	problem	problem	NOUN
easat-7807	53	3	of	of	ADP
easat-7807	53	4	the	the	DET
easat-7807	53	5	study	study	NOUN
easat-7807	53	6	represented	represent	VERB
easat-7807	53	7	in	in	ADP
easat-7807	53	8	the	the	DET
easat-7807	53	9	limitations	limitation	NOUN
easat-7807	53	10	of	of	ADP
easat-7807	53	11	the	the	DET
easat-7807	53	12	previous	previous	ADJ
easat-7807	53	13	studies	study	NOUN
easat-7807	53	14	that	that	PRON
easat-7807	53	15	investigate	investigate	VERB
easat-7807	53	16	the	the	DET
easat-7807	53	17	value	value	NOUN
easat-7807	53	18	relevance	relevance	NOUN
easat-7807	53	19	of	of	ADP
easat-7807	53	20	the	the	DET
easat-7807	53	21	residual	residual	ADJ
easat-7807	53	22	income	income	NOUN
easat-7807	53	23	in	in	ADP
easat-7807	53	24	general	general	ADJ
easat-7807	53	25	and	and	CCONJ
easat-7807	53	26	in	in	ADP
easat-7807	53	27	particular	particular	ADJ
easat-7807	53	28	for	for	ADP
easat-7807	53	29	banks	bank	NOUN
easat-7807	53	30	in	in	ADP
easat-7807	53	31	the	the	DET
easat-7807	53	32	saudi	saudi	PROPN
easat-7807	53	33	arabia	arabia	PROPN
easat-7807	53	34	,	,	PUNCT
easat-7807	53	35	as	as	SCONJ
easat-7807	53	36	most	most	ADJ
easat-7807	53	37	prior	prior	ADJ
easat-7807	53	38	studies	study	NOUN
easat-7807	53	39	only	only	ADV
easat-7807	53	40	focused	focus	VERB
easat-7807	53	41	on	on	ADP
easat-7807	53	42	examining	examine	VERB
easat-7807	53	43	the	the	DET
easat-7807	53	44	value	value	NOUN
easat-7807	53	45	relevance	relevance	NOUN
easat-7807	53	46	of	of	ADP
easat-7807	53	47	traditional	traditional	ADJ
easat-7807	53	48	accounting	accounting	NOUN
easat-7807	53	49	information	information	NOUN
easat-7807	53	50	such	such	ADJ
easat-7807	53	51	as	as	ADP
easat-7807	53	52	the	the	DET
easat-7807	53	53	book	book	NOUN
easat-7807	53	54	value	value	NOUN
easat-7807	53	55	per	per	ADP
easat-7807	53	56	share	share	NOUN
easat-7807	53	57	and	and	CCONJ
easat-7807	53	58	the	the	DET
easat-7807	53	59	earnings	earning	NOUN
easat-7807	53	60	per	per	ADP
easat-7807	53	61	share	share	NOUN
easat-7807	53	62	.	.	PUNCT
easat-7807	54	1	the	the	DET
easat-7807	54	2	empirical	empirical	ADJ
easat-7807	54	3	results	result	NOUN
easat-7807	54	4	on	on	ADP
easat-7807	54	5	the	the	DET
easat-7807	54	6	value	value	NOUN
easat-7807	54	7	relevance	relevance	NOUN
easat-7807	54	8	of	of	ADP
easat-7807	54	9	accounting	accounting	NOUN
easat-7807	54	10	information	information	NOUN
easat-7807	54	11	were	be	AUX
easat-7807	54	12	mixed	mixed	ADJ
easat-7807	54	13	.	.	PUNCT
easat-7807	55	1	therefore	therefore	ADV
easat-7807	55	2	,	,	PUNCT
easat-7807	55	3	the	the	DET
easat-7807	55	4	study	study	NOUN
easat-7807	55	5	aimed	aim	VERB
easat-7807	55	6	to	to	PART
easat-7807	55	7	investigate	investigate	VERB
easat-7807	55	8	whether	whether	SCONJ
easat-7807	55	9	investors	investor	NOUN
easat-7807	55	10	in	in	ADP
easat-7807	55	11	capital	capital	NOUN
easat-7807	55	12	markets	market	NOUN
easat-7807	55	13	react	react	VERB
easat-7807	55	14	to	to	ADP
easat-7807	55	15	the	the	DET
easat-7807	55	16	residual	residual	ADJ
easat-7807	55	17	income	income	NOUN
easat-7807	55	18	metric	metric	ADJ
easat-7807	55	19	or	or	CCONJ
easat-7807	55	20	only	only	ADV
easat-7807	55	21	respond	respond	VERB
easat-7807	55	22	to	to	ADP
easat-7807	55	23	earnings	earning	NOUN
easat-7807	55	24	per	per	ADP
easat-7807	55	25	share	share	NOUN
easat-7807	55	26	and	and	CCONJ
easat-7807	55	27	book	book	NOUN
easat-7807	55	28	value	value	NOUN
easat-7807	55	29	per	per	ADP
easat-7807	55	30	share	share	NOUN
easat-7807	55	31	,	,	PUNCT
easat-7807	55	32	as	as	SCONJ
easat-7807	55	33	published	publish	VERB
easat-7807	55	34	in	in	ADP
easat-7807	55	35	the	the	DET
easat-7807	55	36	financial	financial	ADJ
easat-7807	55	37	statements	statement	NOUN
easat-7807	55	38	of	of	ADP
easat-7807	55	39	saudi	saudi	ADJ
easat-7807	55	40	banks	bank	NOUN
easat-7807	55	41	.	.	PUNCT
easat-7807	56	1	in	in	ADP
easat-7807	56	2	contrast	contrast	NOUN
easat-7807	56	3	to	to	ADP
easat-7807	56	4	several	several	ADJ
easat-7807	56	5	studies	study	NOUN
easat-7807	56	6	,	,	PUNCT
easat-7807	56	7	this	this	DET
easat-7807	56	8	study	study	NOUN
easat-7807	56	9	employed	employ	VERB
easat-7807	56	10	both	both	CCONJ
easat-7807	56	11	the	the	DET
easat-7807	56	12	price	price	NOUN
easat-7807	56	13	and	and	CCONJ
easat-7807	56	14	returns	return	NOUN
easat-7807	56	15	models	model	NOUN
easat-7807	56	16	to	to	PART
easat-7807	56	17	gain	gain	VERB
easat-7807	56	18	an	an	DET
easat-7807	56	19	indepth	indepth	ADJ
easat-7807	56	20	understanding	understanding	NOUN
easat-7807	56	21	of	of	ADP
easat-7807	56	22	how	how	SCONJ
easat-7807	56	23	users	user	NOUN
easat-7807	56	24	assess	assess	VERB
easat-7807	56	25	the	the	DET
easat-7807	56	26	quality	quality	NOUN
easat-7807	56	27	of	of	ADP
easat-7807	56	28	accounting	accounting	NOUN
easat-7807	56	29	information	information	NOUN
easat-7807	56	30	.	.	PUNCT
easat-7807	57	1	the	the	DET
easat-7807	57	2	study	study	NOUN
easat-7807	57	3	's	's	PART
easat-7807	57	4	importance	importance	NOUN
easat-7807	57	5	comes	come	VERB
easat-7807	57	6	from	from	ADP
easat-7807	57	7	the	the	DET
easat-7807	57	8	fact	fact	NOUN
easat-7807	57	9	that	that	SCONJ
easat-7807	57	10	the	the	DET
easat-7807	57	11	importance	importance	NOUN
easat-7807	57	12	of	of	ADP
easat-7807	57	13	accounting	accounting	NOUN
easat-7807	57	14	information	information	NOUN
easat-7807	57	15	has	have	AUX
easat-7807	57	16	increased	increase	VERB
easat-7807	57	17	after	after	ADP
easat-7807	57	18	the	the	DET
easat-7807	57	19	application	application	NOUN
easat-7807	57	20	of	of	ADP
easat-7807	57	21	the	the	DET
easat-7807	57	22	international	international	ADJ
easat-7807	57	23	financial	financial	ADJ
easat-7807	57	24	reporting	reporting	NOUN
easat-7807	57	25	standards	standard	NOUN
easat-7807	57	26	[	[	X
easat-7807	57	27	21	21	NUM
easat-7807	57	28	]	]	PUNCT
easat-7807	57	29	.	.	PUNCT
easat-7807	58	1	based	base	VERB
easat-7807	58	2	on	on	ADP
easat-7807	58	3	the	the	DET
easat-7807	58	4	study	study	NOUN
easat-7807	58	5	’s	’s	PART
easat-7807	58	6	problem	problem	NOUN
easat-7807	58	7	,	,	PUNCT
easat-7807	58	8	the	the	DET
easat-7807	58	9	study	study	NOUN
easat-7807	58	10	raised	raise	VERB
easat-7807	58	11	the	the	DET
easat-7807	58	12	following	follow	VERB
easat-7807	58	13	questions	question	NOUN
easat-7807	58	14	to	to	PART
easat-7807	58	15	answer	answer	VERB
easat-7807	58	16	.	.	PUNCT
easat-7807	59	1	•	•	NUM
easat-7807	59	2	is	be	AUX
easat-7807	59	3	the	the	DET
easat-7807	59	4	residual	residual	ADJ
easat-7807	59	5	income	income	NOUN
easat-7807	59	6	of	of	ADP
easat-7807	59	7	a	a	DET
easat-7807	59	8	relevant	relevant	ADJ
easat-7807	59	9	value	value	NOUN
easat-7807	59	10	with	with	ADP
easat-7807	59	11	the	the	DET
easat-7807	59	12	share	share	NOUN
easat-7807	59	13	price	price	NOUN
easat-7807	59	14	?	?	PUNCT
easat-7807	60	1	•	•	NUM
easat-7807	60	2	is	be	AUX
easat-7807	60	3	the	the	DET
easat-7807	60	4	residual	residual	ADJ
easat-7807	60	5	income	income	NOUN
easat-7807	60	6	of	of	ADP
easat-7807	60	7	a	a	DET
easat-7807	60	8	relevant	relevant	ADJ
easat-7807	60	9	value	value	NOUN
easat-7807	60	10	with	with	ADP
easat-7807	60	11	net	net	ADJ
easat-7807	60	12	returns	return	NOUN
easat-7807	60	13	on	on	ADP
easat-7807	60	14	shares	share	NOUN
easat-7807	60	15	?	?	PUNCT
easat-7807	61	1	•	•	NUM
easat-7807	61	2	is	be	AUX
easat-7807	61	3	the	the	DET
easat-7807	61	4	book	book	NOUN
easat-7807	61	5	value	value	NOUN
easat-7807	61	6	a	a	DET
easat-7807	61	7	relevant	relevant	ADJ
easat-7807	61	8	value	value	NOUN
easat-7807	61	9	with	with	ADP
easat-7807	61	10	the	the	DET
easat-7807	61	11	share	share	NOUN
easat-7807	61	12	price	price	NOUN
easat-7807	61	13	?	?	PUNCT
easat-7807	62	1	•	•	NUM
easat-7807	62	2	is	be	AUX
easat-7807	62	3	the	the	DET
easat-7807	62	4	book	book	NOUN
easat-7807	62	5	value	value	NOUN
easat-7807	62	6	a	a	DET
easat-7807	62	7	relevant	relevant	ADJ
easat-7807	62	8	value	value	NOUN
easat-7807	62	9	with	with	ADP
easat-7807	62	10	net	net	ADJ
easat-7807	62	11	returns	return	NOUN
easat-7807	62	12	on	on	ADP
easat-7807	62	13	shares	share	NOUN
easat-7807	62	14	?	?	PUNCT
easat-7807	63	1	•	•	NUM
easat-7807	63	2	is	be	AUX
easat-7807	63	3	the	the	DET
easat-7807	63	4	earnings	earning	NOUN
easat-7807	63	5	per	per	ADP
easat-7807	63	6	share	share	NOUN
easat-7807	63	7	relevant	relevant	ADJ
easat-7807	63	8	to	to	ADP
easat-7807	63	9	the	the	DET
easat-7807	63	10	share	share	NOUN
easat-7807	63	11	price	price	NOUN
easat-7807	63	12	?	?	PUNCT
easat-7807	64	1	•	•	NUM
easat-7807	64	2	is	be	AUX
easat-7807	64	3	the	the	DET
easat-7807	64	4	earnings	earning	NOUN
easat-7807	64	5	per	per	ADP
easat-7807	64	6	share	share	NOUN
easat-7807	64	7	of	of	ADP
easat-7807	64	8	a	a	DET
easat-7807	64	9	relevant	relevant	ADJ
easat-7807	64	10	value	value	NOUN
easat-7807	64	11	with	with	ADP
easat-7807	64	12	net	net	ADJ
easat-7807	64	13	returns	return	NOUN
easat-7807	64	14	on	on	ADP
easat-7807	64	15	shares	share	NOUN
easat-7807	64	16	?	?	PUNCT
easat-7807	65	1	•	•	NUM
easat-7807	65	2	are	be	AUX
easat-7807	65	3	the	the	DET
easat-7807	65	4	residual	residual	ADJ
easat-7807	65	5	income	income	NOUN
easat-7807	65	6	,	,	PUNCT
easat-7807	65	7	the	the	DET
easat-7807	65	8	book	book	NOUN
easat-7807	65	9	value	value	NOUN
easat-7807	65	10	per	per	ADP
easat-7807	65	11	share	share	NOUN
easat-7807	65	12	,	,	PUNCT
easat-7807	65	13	and	and	CCONJ
easat-7807	65	14	the	the	DET
easat-7807	65	15	earnings	earning	NOUN
easat-7807	65	16	per	per	ADP
easat-7807	65	17	share	share	NOUN
easat-7807	65	18	relevant	relevant	ADJ
easat-7807	65	19	with	with	ADP
easat-7807	65	20	the	the	DET
easat-7807	65	21	share	share	NOUN
easat-7807	65	22	price	price	NOUN
easat-7807	65	23	?	?	PUNCT
easat-7807	66	1	•	•	NUM
easat-7807	66	2	are	be	AUX
easat-7807	66	3	the	the	DET
easat-7807	66	4	residual	residual	ADJ
easat-7807	66	5	income	income	NOUN
easat-7807	66	6	,	,	PUNCT
easat-7807	66	7	the	the	DET
easat-7807	66	8	book	book	NOUN
easat-7807	66	9	value	value	NOUN
easat-7807	66	10	per	per	ADP
easat-7807	66	11	share	share	NOUN
easat-7807	66	12	,	,	PUNCT
easat-7807	66	13	and	and	CCONJ
easat-7807	66	14	the	the	DET
easat-7807	66	15	earnings	earning	NOUN
easat-7807	66	16	per	per	ADP
easat-7807	66	17	share	share	NOUN
easat-7807	66	18	of	of	ADP
easat-7807	66	19	a	a	DET
easat-7807	66	20	relevant	relevant	ADJ
easat-7807	66	21	value	value	NOUN
easat-7807	66	22	with	with	ADP
easat-7807	66	23	the	the	DET
easat-7807	66	24	net	net	ADJ
easat-7807	66	25	returns	return	NOUN
easat-7807	66	26	on	on	ADP
easat-7807	66	27	shares	share	NOUN
easat-7807	66	28	?	?	PUNCT
easat-7807	67	1	2	2	X
easat-7807	67	2	.	.	X
easat-7807	67	3	literature	literature	NOUN
easat-7807	67	4	review	review	PROPN
easat-7807	67	5	and	and	CCONJ
easat-7807	67	6	study	study	NOUN
easat-7807	67	7	’s	’s	PART
easat-7807	67	8	hypotheses	hypothesis	NOUN
easat-7807	67	9	magni	magni	X
easat-7807	67	10	,	,	PUNCT
easat-7807	67	11	et	et	PROPN
easat-7807	67	12	al	al	PROPN
easat-7807	67	13	.	.	PUNCT
easat-7807	68	1	[	[	X
easat-7807	68	2	22	22	NUM
easat-7807	68	3	]	]	PUNCT
easat-7807	68	4	defined	define	VERB
easat-7807	68	5	residual	residual	ADJ
easat-7807	68	6	income	income	NOUN
easat-7807	68	7	as	as	ADP
easat-7807	68	8	the	the	DET
easat-7807	68	9	value	value	NOUN
easat-7807	68	10	created	create	VERB
easat-7807	68	11	on	on	ADP
easat-7807	68	12	an	an	DET
easat-7807	68	13	investment	investment	NOUN
easat-7807	68	14	over	over	ADP
easat-7807	68	15	a	a	DET
easat-7807	68	16	specific	specific	ADJ
easat-7807	68	17	period	period	NOUN
easat-7807	68	18	.	.	PUNCT
easat-7807	69	1	residual	residual	ADJ
easat-7807	69	2	income	income	NOUN
easat-7807	69	3	is	be	AUX
easat-7807	69	4	also	also	ADV
easat-7807	69	5	known	know	VERB
easat-7807	69	6	as	as	SCONJ
easat-7807	69	7	the	the	DET
easat-7807	69	8	economic	economic	ADJ
easat-7807	69	9	value	value	NOUN
easat-7807	69	10	added	add	VERB
easat-7807	69	11	,	,	PUNCT
easat-7807	69	12	abnormal	abnormal	ADJ
easat-7807	69	13	returns	return	NOUN
easat-7807	69	14	,	,	PUNCT
easat-7807	69	15	or	or	CCONJ
easat-7807	69	16	extraordinary	extraordinary	ADJ
easat-7807	69	17	returns	return	NOUN
easat-7807	69	18	.	.	PUNCT
easat-7807	70	1	sandry	sandry	PROPN
easat-7807	70	2	and	and	CCONJ
easat-7807	70	3	rosa	rosa	PROPN
easat-7807	71	1	[	[	X
easat-7807	71	2	23	23	NUM
easat-7807	71	3	]	]	PUNCT
easat-7807	71	4	stated	state	VERB
easat-7807	71	5	that	that	SCONJ
easat-7807	71	6	the	the	DET
easat-7807	71	7	use	use	NOUN
easat-7807	71	8	of	of	ADP
easat-7807	71	9	return	return	NOUN
easat-7807	71	10	on	on	ADP
easat-7807	71	11	investment	investment	NOUN
easat-7807	71	12	and	and	CCONJ
easat-7807	71	13	residual	residual	ADJ
easat-7807	71	14	income	income	NOUN
easat-7807	71	15	had	have	VERB
easat-7807	71	16	a	a	DET
easat-7807	71	17	significant	significant	ADJ
easat-7807	71	18	impact	impact	NOUN
easat-7807	71	19	on	on	ADP
easat-7807	71	20	evaluating	evaluate	VERB
easat-7807	71	21	the	the	DET
easat-7807	71	22	financial	financial	ADJ
easat-7807	71	23	performance	performance	NOUN
easat-7807	71	24	of	of	ADP
easat-7807	71	25	companies	company	NOUN
easat-7807	71	26	.	.	PUNCT
easat-7807	72	1	barth	barth	PROPN
easat-7807	72	2	,	,	PUNCT
easat-7807	72	3	et	et	PROPN
easat-7807	72	4	al	al	PROPN
easat-7807	72	5	.	.	PUNCT
easat-7807	73	1	[	[	X
easat-7807	73	2	24	24	NUM
easat-7807	73	3	]	]	PUNCT
easat-7807	73	4	indicated	indicate	VERB
easat-7807	73	5	that	that	SCONJ
easat-7807	73	6	the	the	DET
easat-7807	73	7	value	value	NOUN
easat-7807	73	8	relevance	relevance	NOUN
easat-7807	73	9	studies	study	NOUN
easat-7807	73	10	have	have	AUX
easat-7807	73	11	recently	recently	ADV
easat-7807	73	12	been	be	AUX
easat-7807	73	13	developed	develop	VERB
easat-7807	73	14	after	after	SCONJ
easat-7807	73	15	earnings	earning	NOUN
easat-7807	73	16	lost	lose	VERB
easat-7807	73	17	their	their	PRON
easat-7807	73	18	value	value	NOUN
easat-7807	73	19	relevance	relevance	NOUN
easat-7807	73	20	,	,	PUNCT
easat-7807	73	21	and	and	CCONJ
easat-7807	73	22	the	the	DET
easat-7807	73	23	current	current	ADJ
easat-7807	73	24	studies	study	NOUN
easat-7807	73	25	should	should	AUX
easat-7807	73	26	use	use	VERB
easat-7807	73	27	new	new	ADJ
easat-7807	73	28	accounting	accounting	NOUN
easat-7807	73	29	information	information	NOUN
easat-7807	73	30	and	and	CCONJ
easat-7807	73	31	performance	performance	NOUN
easat-7807	73	32	metrics	metric	NOUN
easat-7807	73	33	.	.	PUNCT
easat-7807	74	1	brown	brown	PROPN
easat-7807	74	2	,	,	PUNCT
easat-7807	74	3	et	et	PROPN
easat-7807	74	4	al	al	PROPN
easat-7807	74	5	.	.	PUNCT
easat-7807	75	1	[	[	X
easat-7807	75	2	25	25	NUM
easat-7807	75	3	]	]	PUNCT
easat-7807	75	4	investigated	investigate	VERB
easat-7807	75	5	the	the	DET
easat-7807	75	6	impact	impact	NOUN
easat-7807	75	7	of	of	ADP
easat-7807	75	8	return	return	NOUN
easat-7807	75	9	on	on	ADP
easat-7807	75	10	assets	asset	NOUN
easat-7807	75	11	and	and	CCONJ
easat-7807	75	12	residual	residual	ADJ
easat-7807	75	13	income	income	NOUN
easat-7807	75	14	on	on	ADP
easat-7807	75	15	risk	risk	NOUN
easat-7807	75	16	-	-	PUNCT
easat-7807	75	17	taking	taking	NOUN
easat-7807	75	18	when	when	SCONJ
easat-7807	75	19	making	make	VERB
easat-7807	75	20	investment	investment	NOUN
easat-7807	75	21	334	334	NUM
easat-7807	75	22	edelweiss	edelweiss	PROPN
easat-7807	75	23	applied	apply	VERB
easat-7807	75	24	science	science	NOUN
easat-7807	75	25	and	and	CCONJ
easat-7807	75	26	technology	technology	NOUN
easat-7807	75	27	issn	issn	PROPN
easat-7807	75	28	:	:	PUNCT
easat-7807	75	29	2576	2576	NUM
easat-7807	75	30	-	-	SYM
easat-7807	75	31	8484	8484	NUM
easat-7807	75	32	vol	vol	NOUN
easat-7807	75	33	.	.	PROPN
easat-7807	76	1	9	9	NUM
easat-7807	76	2	,	,	PUNCT
easat-7807	76	3	no	no	INTJ
easat-7807	76	4	.	.	NOUN
easat-7807	77	1	6	6	NUM
easat-7807	77	2	:	:	PUNCT
easat-7807	77	3	332	332	NUM
easat-7807	77	4	-	-	SYM
easat-7807	77	5	344	344	NUM
easat-7807	77	6	,	,	PUNCT
easat-7807	77	7	2025	2025	NUM
easat-7807	77	8	doi	doi	NOUN
easat-7807	77	9	:	:	PUNCT
easat-7807	77	10	10.55214/25768484.v9i6.7807	10.55214/25768484.v9i6.7807	NUM
easat-7807	77	11	©	©	PROPN
easat-7807	77	12	2025	2025	NUM
easat-7807	77	13	by	by	ADP
easat-7807	77	14	the	the	DET
easat-7807	77	15	author	author	NOUN
easat-7807	77	16	;	;	PUNCT
easat-7807	77	17	licensee	licensee	PROPN
easat-7807	77	18	learning	learn	VERB
easat-7807	77	19	gate	gate	NOUN
easat-7807	77	20	decisions	decision	NOUN
easat-7807	77	21	.	.	PUNCT
easat-7807	78	1	the	the	DET
easat-7807	78	2	study	study	NOUN
easat-7807	78	3	's	's	PART
easat-7807	78	4	results	result	NOUN
easat-7807	78	5	indicated	indicate	VERB
easat-7807	78	6	that	that	SCONJ
easat-7807	78	7	using	use	VERB
easat-7807	78	8	return	return	NOUN
easat-7807	78	9	on	on	ADP
easat-7807	78	10	assets	asset	NOUN
easat-7807	78	11	led	lead	VERB
easat-7807	78	12	to	to	ADP
easat-7807	78	13	riskier	risky	ADJ
easat-7807	78	14	choices	choice	NOUN
easat-7807	78	15	than	than	ADP
easat-7807	78	16	residual	residual	ADJ
easat-7807	78	17	income	income	NOUN
easat-7807	78	18	.	.	PUNCT
easat-7807	79	1	liu	liu	PROPN
easat-7807	79	2	and	and	CCONJ
easat-7807	79	3	sun	sun	PROPN
easat-7807	79	4	[	[	X
easat-7807	79	5	26	26	NUM
easat-7807	79	6	]	]	PUNCT
easat-7807	79	7	investigated	investigate	VERB
easat-7807	79	8	the	the	DET
easat-7807	79	9	impact	impact	NOUN
easat-7807	79	10	of	of	ADP
easat-7807	79	11	the	the	DET
easat-7807	79	12	covid-19	covid-19	PROPN
easat-7807	79	13	pandemic	pandemic	NOUN
easat-7807	79	14	on	on	ADP
easat-7807	79	15	the	the	DET
easat-7807	79	16	value	value	NOUN
easat-7807	79	17	relevance	relevance	NOUN
easat-7807	79	18	of	of	ADP
easat-7807	79	19	earnings	earning	NOUN
easat-7807	79	20	.	.	PUNCT
easat-7807	80	1	the	the	DET
easat-7807	80	2	study	study	NOUN
easat-7807	80	3	compared	compare	VERB
easat-7807	80	4	the	the	DET
easat-7807	80	5	discretionary	discretionary	ADJ
easat-7807	80	6	accruals	accrual	NOUN
easat-7807	80	7	,	,	PUNCT
easat-7807	80	8	the	the	DET
easat-7807	80	9	explanatory	explanatory	ADJ
easat-7807	80	10	power	power	NOUN
easat-7807	80	11	,	,	PUNCT
easat-7807	80	12	and	and	CCONJ
easat-7807	80	13	the	the	DET
easat-7807	80	14	slope	slope	NOUN
easat-7807	80	15	of	of	ADP
easat-7807	80	16	the	the	DET
easat-7807	80	17	multivariate	multivariate	NOUN
easat-7807	80	18	regression	regression	NOUN
easat-7807	80	19	model	model	NOUN
easat-7807	80	20	.	.	PUNCT
easat-7807	81	1	the	the	DET
easat-7807	81	2	results	result	NOUN
easat-7807	81	3	showed	show	VERB
easat-7807	81	4	decreased	decrease	VERB
easat-7807	81	5	discretionary	discretionary	ADJ
easat-7807	81	6	accruals	accrual	NOUN
easat-7807	81	7	for	for	ADP
easat-7807	81	8	2019	2019	NUM
easat-7807	81	9	-	-	SYM
easat-7807	81	10	2020	2020	NUM
easat-7807	81	11	,	,	PUNCT
easat-7807	81	12	indicating	indicate	VERB
easat-7807	81	13	companies	company	NOUN
easat-7807	81	14	’	'	PUNCT
easat-7807	81	15	involvement	involvement	NOUN
easat-7807	81	16	in	in	ADP
easat-7807	81	17	earnings	earning	NOUN
easat-7807	81	18	management	management	NOUN
easat-7807	81	19	.	.	PUNCT
easat-7807	82	1	the	the	DET
easat-7807	82	2	explanatory	explanatory	ADJ
easat-7807	82	3	power	power	NOUN
easat-7807	82	4	also	also	ADV
easat-7807	82	5	indicated	indicate	VERB
easat-7807	82	6	a	a	DET
easat-7807	82	7	deterioration	deterioration	NOUN
easat-7807	82	8	in	in	ADP
easat-7807	82	9	the	the	DET
easat-7807	82	10	value	value	NOUN
easat-7807	82	11	relevance	relevance	NOUN
easat-7807	82	12	of	of	ADP
easat-7807	82	13	earnings	earning	NOUN
easat-7807	82	14	.	.	PUNCT
easat-7807	83	1	digdowiseiso	digdowiseiso	NOUN
easat-7807	84	1	[	[	X
easat-7807	84	2	27	27	NUM
easat-7807	84	3	]	]	PUNCT
easat-7807	84	4	examined	examine	VERB
easat-7807	84	5	the	the	DET
easat-7807	84	6	impacts	impact	NOUN
easat-7807	84	7	of	of	ADP
easat-7807	84	8	some	some	DET
easat-7807	84	9	traditional	traditional	ADJ
easat-7807	84	10	accounting	accounting	NOUN
easat-7807	84	11	metrics	metric	NOUN
easat-7807	84	12	,	,	PUNCT
easat-7807	84	13	such	such	ADJ
easat-7807	84	14	as	as	ADP
easat-7807	84	15	the	the	DET
easat-7807	84	16	capital	capital	NOUN
easat-7807	84	17	adequacy	adequacy	NOUN
easat-7807	84	18	ratio	ratio	NOUN
easat-7807	84	19	,	,	PUNCT
easat-7807	84	20	non	non	ADJ
easat-7807	84	21	-	-	ADJ
easat-7807	84	22	performing	performing	ADJ
easat-7807	84	23	loans	loan	NOUN
easat-7807	84	24	,	,	PUNCT
easat-7807	84	25	loan	loan	NOUN
easat-7807	84	26	deposit	deposit	NOUN
easat-7807	84	27	ratio	ratio	NOUN
easat-7807	84	28	,	,	PUNCT
easat-7807	84	29	and	and	CCONJ
easat-7807	84	30	the	the	DET
easat-7807	84	31	return	return	NOUN
easat-7807	84	32	on	on	ADP
easat-7807	84	33	assets	asset	NOUN
easat-7807	84	34	,	,	PUNCT
easat-7807	84	35	on	on	ADP
easat-7807	84	36	the	the	DET
easat-7807	84	37	stock	stock	NOUN
easat-7807	84	38	prices	price	NOUN
easat-7807	84	39	of	of	ADP
easat-7807	84	40	24	24	NUM
easat-7807	84	41	banks	bank	NOUN
easat-7807	84	42	listed	list	VERB
easat-7807	84	43	on	on	ADP
easat-7807	84	44	the	the	DET
easat-7807	84	45	indonesia	indonesia	PROPN
easat-7807	84	46	stock	stock	PROPN
easat-7807	84	47	exchange	exchange	PROPN
easat-7807	84	48	from	from	ADP
easat-7807	84	49	2015	2015	NUM
easat-7807	84	50	to	to	ADP
easat-7807	84	51	2019	2019	NUM
easat-7807	84	52	.	.	PUNCT
easat-7807	85	1	the	the	DET
easat-7807	85	2	results	result	NOUN
easat-7807	85	3	showed	show	VERB
easat-7807	85	4	that	that	SCONJ
easat-7807	85	5	all	all	DET
easat-7807	85	6	traditional	traditional	ADJ
easat-7807	85	7	accounting	accounting	NOUN
easat-7807	85	8	metrics	metric	NOUN
easat-7807	85	9	collectively	collectively	ADV
easat-7807	85	10	rather	rather	ADV
easat-7807	85	11	than	than	ADP
easat-7807	85	12	individually	individually	ADV
easat-7807	85	13	had	have	VERB
easat-7807	85	14	statistically	statistically	ADV
easat-7807	85	15	significant	significant	ADJ
easat-7807	85	16	impacts	impact	NOUN
easat-7807	85	17	on	on	ADP
easat-7807	85	18	stock	stock	NOUN
easat-7807	85	19	prices	price	NOUN
easat-7807	85	20	.	.	PUNCT
easat-7807	86	1	easton	easton	PROPN
easat-7807	87	1	[	[	X
easat-7807	87	2	28	28	NUM
easat-7807	87	3	]	]	PUNCT
easat-7807	87	4	discussed	discuss	VERB
easat-7807	87	5	some	some	DET
easat-7807	87	6	methodological	methodological	ADJ
easat-7807	87	7	issues	issue	NOUN
easat-7807	87	8	in	in	ADP
easat-7807	87	9	market	market	NOUN
easat-7807	87	10	-	-	PUNCT
easat-7807	87	11	based	base	VERB
easat-7807	87	12	accounting	accounting	NOUN
easat-7807	87	13	studies	study	NOUN
easat-7807	87	14	,	,	PUNCT
easat-7807	87	15	as	as	SCONJ
easat-7807	87	16	accounting	account	VERB
easat-7807	87	17	information	information	NOUN
easat-7807	87	18	from	from	ADP
easat-7807	87	19	the	the	DET
easat-7807	87	20	balance	balance	NOUN
easat-7807	87	21	sheet	sheet	NOUN
easat-7807	87	22	and	and	CCONJ
easat-7807	87	23	the	the	DET
easat-7807	87	24	income	income	NOUN
easat-7807	87	25	statement	statement	NOUN
easat-7807	87	26	can	can	AUX
easat-7807	87	27	be	be	AUX
easat-7807	87	28	used	use	VERB
easat-7807	87	29	as	as	ADP
easat-7807	87	30	independent	independent	ADJ
easat-7807	87	31	variables	variable	NOUN
easat-7807	87	32	,	,	PUNCT
easat-7807	87	33	and	and	CCONJ
easat-7807	87	34	share	share	NOUN
easat-7807	87	35	price	price	NOUN
easat-7807	87	36	as	as	ADP
easat-7807	87	37	the	the	DET
easat-7807	87	38	dependent	dependent	ADJ
easat-7807	87	39	variable	variable	NOUN
easat-7807	87	40	to	to	PART
easat-7807	87	41	explain	explain	VERB
easat-7807	87	42	the	the	DET
easat-7807	87	43	market	market	NOUN
easat-7807	87	44	reactions	reaction	NOUN
easat-7807	87	45	to	to	ADP
easat-7807	87	46	the	the	DET
easat-7807	87	47	announcement	announcement	NOUN
easat-7807	87	48	of	of	ADP
easat-7807	87	49	accounting	accounting	NOUN
easat-7807	87	50	information	information	NOUN
easat-7807	87	51	.	.	PUNCT
easat-7807	88	1	in	in	ADP
easat-7807	88	2	addition	addition	NOUN
easat-7807	88	3	,	,	PUNCT
easat-7807	88	4	the	the	DET
easat-7807	88	5	author	author	NOUN
easat-7807	88	6	discussed	discuss	VERB
easat-7807	88	7	the	the	DET
easat-7807	88	8	use	use	NOUN
easat-7807	88	9	of	of	ADP
easat-7807	88	10	accounting	accounting	NOUN
easat-7807	88	11	information	information	NOUN
easat-7807	88	12	as	as	ADP
easat-7807	88	13	independent	independent	ADJ
easat-7807	88	14	variables	variable	NOUN
easat-7807	88	15	and	and	CCONJ
easat-7807	88	16	share	share	VERB
easat-7807	88	17	returns	return	NOUN
easat-7807	88	18	as	as	ADP
easat-7807	88	19	the	the	DET
easat-7807	88	20	dependent	dependent	ADJ
easat-7807	88	21	variable	variable	NOUN
easat-7807	88	22	to	to	PART
easat-7807	88	23	explain	explain	VERB
easat-7807	88	24	the	the	DET
easat-7807	88	25	usefulness	usefulness	NOUN
easat-7807	88	26	of	of	ADP
easat-7807	88	27	accounting	accounting	NOUN
easat-7807	88	28	information	information	NOUN
easat-7807	88	29	as	as	ADP
easat-7807	88	30	a	a	DET
easat-7807	88	31	summary	summary	NOUN
easat-7807	88	32	of	of	ADP
easat-7807	88	33	the	the	DET
easat-7807	88	34	events	event	NOUN
easat-7807	88	35	that	that	PRON
easat-7807	88	36	have	have	AUX
easat-7807	88	37	affected	affect	VERB
easat-7807	88	38	the	the	DET
easat-7807	88	39	firm	firm	NOUN
easat-7807	88	40	over	over	ADP
easat-7807	88	41	the	the	DET
easat-7807	88	42	return	return	NOUN
easat-7807	88	43	period	period	NOUN
easat-7807	88	44	and	and	CCONJ
easat-7807	88	45	,	,	PUNCT
easat-7807	88	46	therefore	therefore	ADV
easat-7807	88	47	,	,	PUNCT
easat-7807	88	48	the	the	DET
easat-7807	88	49	inferences	inference	NOUN
easat-7807	88	50	from	from	ADP
easat-7807	88	51	returns	return	NOUN
easat-7807	88	52	-based	-based	ADJ
easat-7807	88	53	regressions	regression	NOUN
easat-7807	88	54	are	be	AUX
easat-7807	88	55	probably	probably	ADV
easat-7807	88	56	better	well	ADJ
easat-7807	88	57	than	than	ADP
easat-7807	88	58	share	share	NOUN
easat-7807	88	59	-	-	PUNCT
easat-7807	88	60	pricesbased	pricesbase	VERB
easat-7807	88	61	regressions	regression	NOUN
easat-7807	88	62	[	[	X
easat-7807	88	63	29	29	NUM
easat-7807	88	64	]	]	PUNCT
easat-7807	88	65	.	.	PUNCT
easat-7807	89	1	investigated	investigate	VERB
easat-7807	89	2	the	the	DET
easat-7807	89	3	value	value	NOUN
easat-7807	89	4	relevance	relevance	NOUN
easat-7807	89	5	of	of	ADP
easat-7807	89	6	accounting	accounting	NOUN
easat-7807	89	7	information	information	NOUN
easat-7807	89	8	for	for	ADP
easat-7807	89	9	the	the	DET
easat-7807	89	10	listed	list	VERB
easat-7807	89	11	companies	company	NOUN
easat-7807	89	12	on	on	ADP
easat-7807	89	13	the	the	DET
easat-7807	89	14	ghana	ghana	PROPN
easat-7807	89	15	stock	stock	PROPN
easat-7807	89	16	exchange	exchange	PROPN
easat-7807	89	17	.	.	PUNCT
easat-7807	90	1	the	the	DET
easat-7807	90	2	results	result	NOUN
easat-7807	90	3	indicated	indicate	VERB
easat-7807	90	4	that	that	SCONJ
easat-7807	90	5	book	book	NOUN
easat-7807	90	6	value	value	NOUN
easat-7807	90	7	had	have	VERB
easat-7807	90	8	a	a	DET
easat-7807	90	9	positive	positive	ADJ
easat-7807	90	10	and	and	CCONJ
easat-7807	90	11	statistically	statistically	ADV
easat-7807	90	12	significant	significant	ADJ
easat-7807	90	13	impact	impact	NOUN
easat-7807	90	14	on	on	ADP
easat-7807	90	15	the	the	DET
easat-7807	90	16	market	market	NOUN
easat-7807	90	17	value	value	NOUN
easat-7807	90	18	of	of	ADP
easat-7807	90	19	shares	share	NOUN
easat-7807	90	20	,	,	PUNCT
easat-7807	90	21	and	and	CCONJ
easat-7807	90	22	earnings	earning	NOUN
easat-7807	90	23	were	be	AUX
easat-7807	90	24	found	find	VERB
easat-7807	90	25	to	to	PART
easat-7807	90	26	be	be	AUX
easat-7807	90	27	more	more	ADV
easat-7807	90	28	relevant	relevant	ADJ
easat-7807	90	29	than	than	ADP
easat-7807	90	30	book	book	NOUN
easat-7807	90	31	value	value	NOUN
easat-7807	90	32	.	.	PUNCT
easat-7807	91	1	kumaran	kumaran	PROPN
easat-7807	92	1	[	[	X
easat-7807	92	2	30	30	NUM
easat-7807	92	3	]	]	PUNCT
easat-7807	92	4	examined	examine	VERB
easat-7807	92	5	the	the	DET
easat-7807	92	6	efficiency	efficiency	NOUN
easat-7807	92	7	of	of	ADP
easat-7807	92	8	saudi	saudi	ADJ
easat-7807	92	9	banks	bank	NOUN
easat-7807	92	10	in	in	ADP
easat-7807	92	11	creating	create	VERB
easat-7807	92	12	value	value	NOUN
easat-7807	92	13	for	for	ADP
easat-7807	92	14	shareholders	shareholder	NOUN
easat-7807	92	15	from	from	ADP
easat-7807	92	16	2014	2014	NUM
easat-7807	92	17	to	to	ADP
easat-7807	92	18	2020	2020	NUM
easat-7807	92	19	.	.	PUNCT
easat-7807	93	1	the	the	DET
easat-7807	93	2	study	study	NOUN
easat-7807	93	3	used	use	VERB
easat-7807	93	4	value	value	NOUN
easat-7807	93	5	-	-	PUNCT
easat-7807	93	6	based	base	VERB
easat-7807	93	7	performance	performance	NOUN
easat-7807	93	8	measures	measure	NOUN
easat-7807	93	9	to	to	PART
easat-7807	93	10	build	build	VERB
easat-7807	93	11	an	an	DET
easat-7807	93	12	index	index	NOUN
easat-7807	93	13	of	of	ADP
easat-7807	93	14	shareholders	shareholder	NOUN
easat-7807	93	15	'	'	PART
easat-7807	93	16	value	value	NOUN
easat-7807	93	17	.	.	PUNCT
easat-7807	94	1	the	the	DET
easat-7807	94	2	survey	survey	NOUN
easat-7807	94	3	results	result	NOUN
easat-7807	94	4	indicated	indicate	VERB
easat-7807	94	5	that	that	SCONJ
easat-7807	94	6	residual	residual	ADJ
easat-7807	94	7	income	income	NOUN
easat-7807	94	8	or	or	CCONJ
easat-7807	94	9	economic	economic	ADJ
easat-7807	94	10	value	value	NOUN
easat-7807	94	11	added	add	VERB
easat-7807	94	12	was	be	AUX
easat-7807	94	13	the	the	DET
easat-7807	94	14	most	most	ADV
easat-7807	94	15	determinant	determinant	ADJ
easat-7807	94	16	of	of	ADP
easat-7807	94	17	real	real	ADJ
easat-7807	94	18	economic	economic	ADJ
easat-7807	94	19	profit	profit	NOUN
easat-7807	94	20	,	,	PUNCT
easat-7807	94	21	and	and	CCONJ
easat-7807	94	22	that	that	SCONJ
easat-7807	94	23	the	the	DET
easat-7807	94	24	high	high	ADJ
easat-7807	94	25	market	market	NOUN
easat-7807	94	26	value	value	NOUN
easat-7807	94	27	added	add	VERB
easat-7807	94	28	gave	give	VERB
easat-7807	94	29	investors	investor	NOUN
easat-7807	94	30	a	a	DET
easat-7807	94	31	positive	positive	ADJ
easat-7807	94	32	outlook	outlook	NOUN
easat-7807	94	33	on	on	ADP
easat-7807	94	34	banks	bank	NOUN
easat-7807	94	35	'	'	PART
easat-7807	94	36	future	future	ADJ
easat-7807	94	37	performance	performance	NOUN
easat-7807	94	38	.	.	PUNCT
easat-7807	95	1	vijitha	vijitha	NOUN
easat-7807	95	2	and	and	CCONJ
easat-7807	95	3	nimalathasan	nimalathasan	PROPN
easat-7807	96	1	[	[	X
easat-7807	96	2	31	31	NUM
easat-7807	96	3	]	]	PUNCT
easat-7807	96	4	examined	examine	VERB
easat-7807	96	5	the	the	DET
easat-7807	96	6	relevance	relevance	NOUN
easat-7807	96	7	of	of	ADP
easat-7807	96	8	return	return	NOUN
easat-7807	96	9	on	on	ADP
easat-7807	96	10	assets	asset	NOUN
easat-7807	96	11	,	,	PUNCT
easat-7807	96	12	earnings	earning	NOUN
easat-7807	96	13	per	per	ADP
easat-7807	96	14	share	share	NOUN
easat-7807	96	15	,	,	PUNCT
easat-7807	96	16	book	book	NOUN
easat-7807	96	17	value	value	NOUN
easat-7807	96	18	per	per	ADP
easat-7807	96	19	share	share	NOUN
easat-7807	96	20	,	,	PUNCT
easat-7807	96	21	and	and	CCONJ
easat-7807	96	22	the	the	DET
easat-7807	96	23	ratio	ratio	NOUN
easat-7807	96	24	of	of	ADP
easat-7807	96	25	share	share	NOUN
easat-7807	96	26	price	price	NOUN
easat-7807	96	27	to	to	ADP
easat-7807	96	28	earnings	earning	NOUN
easat-7807	96	29	per	per	ADP
easat-7807	96	30	share	share	NOUN
easat-7807	96	31	.	.	PUNCT
easat-7807	97	1	the	the	DET
easat-7807	97	2	results	result	NOUN
easat-7807	97	3	indicated	indicate	VERB
easat-7807	97	4	that	that	SCONJ
easat-7807	97	5	all	all	DET
easat-7807	97	6	variables	variable	NOUN
easat-7807	97	7	had	have	VERB
easat-7807	97	8	significant	significant	ADJ
easat-7807	97	9	correlations	correlation	NOUN
easat-7807	97	10	with	with	ADP
easat-7807	97	11	the	the	DET
easat-7807	97	12	stock	stock	NOUN
easat-7807	97	13	price	price	NOUN
easat-7807	98	1	[	[	X
easat-7807	98	2	32	32	NUM
easat-7807	98	3	]	]	PUNCT
easat-7807	98	4	.	.	PUNCT
easat-7807	99	1	used	use	VERB
easat-7807	99	2	the	the	DET
easat-7807	99	3	residual	residual	ADJ
easat-7807	99	4	income	income	NOUN
easat-7807	99	5	to	to	PART
easat-7807	99	6	measure	measure	VERB
easat-7807	99	7	the	the	DET
easat-7807	99	8	financial	financial	ADJ
easat-7807	99	9	performance	performance	NOUN
easat-7807	99	10	of	of	ADP
easat-7807	99	11	a	a	DET
easat-7807	99	12	sample	sample	NOUN
easat-7807	99	13	of	of	ADP
easat-7807	99	14	croatian	croatian	ADJ
easat-7807	99	15	companies	company	NOUN
easat-7807	99	16	.	.	PUNCT
easat-7807	100	1	the	the	DET
easat-7807	100	2	results	result	NOUN
easat-7807	100	3	indicated	indicate	VERB
easat-7807	100	4	that	that	SCONJ
easat-7807	100	5	only	only	ADV
easat-7807	100	6	8.11	8.11	NUM
easat-7807	100	7	%	%	NOUN
easat-7807	100	8	of	of	ADP
easat-7807	100	9	148	148	NUM
easat-7807	100	10	companies	company	NOUN
easat-7807	100	11	achieved	achieve	VERB
easat-7807	100	12	a	a	DET
easat-7807	100	13	positive	positive	ADJ
easat-7807	100	14	residual	residual	ADJ
easat-7807	100	15	income	income	NOUN
easat-7807	100	16	,	,	PUNCT
easat-7807	100	17	with	with	ADP
easat-7807	100	18	an	an	DET
easat-7807	100	19	average	average	ADJ
easat-7807	100	20	residual	residual	ADJ
easat-7807	100	21	income	income	NOUN
easat-7807	100	22	of	of	ADP
easat-7807	100	23	6.8	6.8	NUM
easat-7807	100	24	.	.	PUNCT
easat-7807	101	1	at	at	ADP
easat-7807	101	2	the	the	DET
easat-7807	101	3	same	same	ADJ
easat-7807	101	4	time	time	NOUN
easat-7807	101	5	,	,	PUNCT
easat-7807	101	6	the	the	DET
easat-7807	101	7	capital	capital	NOUN
easat-7807	101	8	deteriorated	deteriorate	VERB
easat-7807	101	9	for	for	ADP
easat-7807	101	10	the	the	DET
easat-7807	101	11	rest	rest	NOUN
easat-7807	101	12	of	of	ADP
easat-7807	101	13	the	the	DET
easat-7807	101	14	companies	company	NOUN
easat-7807	101	15	,	,	PUNCT
easat-7807	101	16	recording	record	VERB
easat-7807	101	17	a	a	DET
easat-7807	101	18	decrease	decrease	NOUN
easat-7807	101	19	of	of	ADP
easat-7807	101	20	8.26	8.26	NUM
easat-7807	101	21	%	%	NOUN
easat-7807	101	22	.	.	PUNCT
easat-7807	102	1	shubita	shubita	NOUN
easat-7807	103	1	[	[	X
easat-7807	103	2	33	33	NUM
easat-7807	103	3	]	]	PUNCT
easat-7807	103	4	investigated	investigate	VERB
easat-7807	103	5	the	the	DET
easat-7807	103	6	information	information	NOUN
easat-7807	103	7	content	content	NOUN
easat-7807	103	8	of	of	ADP
easat-7807	103	9	the	the	DET
easat-7807	103	10	economic	economic	ADJ
easat-7807	103	11	value	value	NOUN
easat-7807	103	12	added	add	VERB
easat-7807	103	13	eva	eva	PROPN
easat-7807	103	14	,	,	PUNCT
easat-7807	103	15	the	the	DET
easat-7807	103	16	accounting	accounting	NOUN
easat-7807	103	17	earnings	earning	NOUN
easat-7807	103	18	metric	metric	NOUN
easat-7807	103	19	,	,	PUNCT
easat-7807	103	20	and	and	CCONJ
easat-7807	103	21	the	the	DET
easat-7807	103	22	residual	residual	ADJ
easat-7807	103	23	income	income	NOUN
easat-7807	103	24	metric	metric	ADJ
easat-7807	103	25	as	as	ADP
easat-7807	103	26	the	the	DET
easat-7807	103	27	independent	independent	ADJ
easat-7807	103	28	variables	variable	NOUN
easat-7807	103	29	and	and	CCONJ
easat-7807	103	30	stock	stock	NOUN
easat-7807	103	31	returns	return	NOUN
easat-7807	103	32	as	as	ADP
easat-7807	103	33	the	the	DET
easat-7807	103	34	dependent	dependent	ADJ
easat-7807	103	35	variable	variable	NOUN
easat-7807	103	36	.	.	PUNCT
easat-7807	104	1	the	the	DET
easat-7807	104	2	results	result	NOUN
easat-7807	104	3	showed	show	VERB
easat-7807	104	4	that	that	SCONJ
easat-7807	104	5	the	the	DET
easat-7807	104	6	residual	residual	ADJ
easat-7807	104	7	income	income	NOUN
easat-7807	104	8	was	be	AUX
easat-7807	104	9	statistically	statistically	ADV
easat-7807	104	10	insignificant	insignificant	ADJ
easat-7807	104	11	with	with	ADP
easat-7807	104	12	a	a	DET
easat-7807	104	13	weak	weak	ADJ
easat-7807	104	14	explanatory	explanatory	ADJ
easat-7807	104	15	value	value	NOUN
easat-7807	104	16	,	,	PUNCT
easat-7807	104	17	recording	record	VERB
easat-7807	104	18	an	an	DET
easat-7807	104	19	adjusted	adjusted	ADJ
easat-7807	104	20	r	r	NOUN
easat-7807	104	21	-	-	PUNCT
easat-7807	104	22	squared	square	VERB
easat-7807	104	23	of	of	ADP
easat-7807	104	24	2	2	NUM
easat-7807	104	25	%	%	NOUN
easat-7807	104	26	.	.	PUNCT
easat-7807	105	1	yudianti	yudianti	PROPN
easat-7807	106	1	[	[	X
easat-7807	106	2	34	34	NUM
easat-7807	106	3	]	]	PUNCT
easat-7807	106	4	investigated	investigate	VERB
easat-7807	106	5	the	the	DET
easat-7807	106	6	value	value	NOUN
easat-7807	106	7	relevance	relevance	NOUN
easat-7807	106	8	of	of	ADP
easat-7807	106	9	both	both	DET
easat-7807	106	10	earnings	earning	NOUN
easat-7807	106	11	per	per	ADP
easat-7807	106	12	share	share	NOUN
easat-7807	106	13	and	and	CCONJ
easat-7807	106	14	book	book	NOUN
easat-7807	106	15	value	value	NOUN
easat-7807	106	16	per	per	ADP
easat-7807	106	17	share	share	NOUN
easat-7807	106	18	.	.	PUNCT
easat-7807	107	1	the	the	DET
easat-7807	107	2	results	result	NOUN
easat-7807	107	3	showed	show	VERB
easat-7807	107	4	that	that	SCONJ
easat-7807	107	5	they	they	PRON
easat-7807	107	6	had	have	VERB
easat-7807	107	7	a	a	DET
easat-7807	107	8	significant	significant	ADJ
easat-7807	107	9	impact	impact	NOUN
easat-7807	107	10	on	on	ADP
easat-7807	107	11	the	the	DET
easat-7807	107	12	share	share	NOUN
easat-7807	107	13	price	price	NOUN
easat-7807	107	14	.	.	PUNCT
easat-7807	108	1	however	however	ADV
easat-7807	108	2	,	,	PUNCT
easat-7807	108	3	the	the	DET
easat-7807	108	4	book	book	NOUN
easat-7807	108	5	value	value	NOUN
easat-7807	108	6	was	be	AUX
easat-7807	108	7	more	more	ADV
easat-7807	108	8	relevant	relevant	ADJ
easat-7807	108	9	than	than	ADP
easat-7807	108	10	the	the	DET
easat-7807	108	11	earnings	earning	NOUN
easat-7807	108	12	per	per	ADP
easat-7807	108	13	share	share	NOUN
easat-7807	108	14	.	.	PUNCT
easat-7807	109	1	dimitrios	dimitrio	NOUN
easat-7807	109	2	,	,	PUNCT
easat-7807	109	3	et	et	PROPN
easat-7807	109	4	al	al	PROPN
easat-7807	109	5	.	.	PUNCT
easat-7807	110	1	[	[	X
easat-7807	110	2	35	35	NUM
easat-7807	110	3	]	]	PUNCT
easat-7807	110	4	examined	examine	VERB
easat-7807	110	5	the	the	DET
easat-7807	110	6	relevance	relevance	NOUN
easat-7807	110	7	of	of	ADP
easat-7807	110	8	the	the	DET
easat-7807	110	9	economic	economic	ADJ
easat-7807	110	10	value	value	NOUN
easat-7807	110	11	added	add	VERB
easat-7807	110	12	(	(	PUNCT
easat-7807	110	13	eva	eva	NOUN
easat-7807	110	14	)	)	PUNCT
easat-7807	110	15	and	and	CCONJ
easat-7807	110	16	earnings	earning	NOUN
easat-7807	110	17	per	per	ADP
easat-7807	110	18	share	share	NOUN
easat-7807	110	19	.	.	PUNCT
easat-7807	111	1	the	the	DET
easat-7807	111	2	results	result	NOUN
easat-7807	111	3	showed	show	VERB
easat-7807	111	4	that	that	SCONJ
easat-7807	111	5	earnings	earning	NOUN
easat-7807	111	6	per	per	ADP
easat-7807	111	7	share	share	NOUN
easat-7807	111	8	were	be	AUX
easat-7807	111	9	more	more	ADJ
easat-7807	111	10	value	value	NOUN
easat-7807	111	11	-	-	PUNCT
easat-7807	111	12	relevant	relevant	ADJ
easat-7807	111	13	than	than	ADP
easat-7807	111	14	eva	eva	PROPN
easat-7807	111	15	,	,	PUNCT
easat-7807	111	16	while	while	SCONJ
easat-7807	111	17	the	the	DET
easat-7807	111	18	incremental	incremental	ADJ
easat-7807	111	19	information	information	NOUN
easat-7807	111	20	content	content	NOUN
easat-7807	111	21	results	result	NOUN
easat-7807	111	22	showed	show	VERB
easat-7807	111	23	that	that	SCONJ
easat-7807	111	24	eva	eva	PROPN
easat-7807	111	25	added	add	VERB
easat-7807	111	26	massive	massive	ADJ
easat-7807	111	27	explanatory	explanatory	ADJ
easat-7807	111	28	power	power	NOUN
easat-7807	111	29	to	to	ADP
easat-7807	111	30	earnings	earning	NOUN
easat-7807	111	31	per	per	ADP
easat-7807	111	32	share	share	NOUN
easat-7807	111	33	.	.	PUNCT
easat-7807	112	1	eljelly	eljelly	ADV
easat-7807	112	2	and	and	CCONJ
easat-7807	112	3	alghurair	alghurair	ADJ
easat-7807	112	4	[	[	X
easat-7807	112	5	36	36	NUM
easat-7807	112	6	]	]	PUNCT
easat-7807	112	7	examined	examine	VERB
easat-7807	112	8	the	the	DET
easat-7807	112	9	association	association	NOUN
easat-7807	112	10	between	between	ADP
easat-7807	112	11	stock	stock	NOUN
easat-7807	112	12	returns	return	NOUN
easat-7807	112	13	and	and	CCONJ
easat-7807	112	14	some	some	DET
easat-7807	112	15	performance	performance	NOUN
easat-7807	112	16	metrics	metric	NOUN
easat-7807	112	17	for	for	ADP
easat-7807	112	18	a	a	DET
easat-7807	112	19	sample	sample	NOUN
easat-7807	112	20	of	of	ADP
easat-7807	112	21	companies	company	NOUN
easat-7807	112	22	traded	trade	VERB
easat-7807	112	23	on	on	ADP
easat-7807	112	24	the	the	DET
easat-7807	112	25	saudi	saudi	PROPN
easat-7807	112	26	arabia	arabia	PROPN
easat-7807	112	27	stock	stock	NOUN
easat-7807	112	28	market	market	NOUN
easat-7807	112	29	(	(	PUNCT
easat-7807	112	30	tasi	tasi	NOUN
easat-7807	112	31	)	)	PUNCT
easat-7807	112	32	.	.	PUNCT
easat-7807	113	1	metrics	metric	NOUN
easat-7807	113	2	included	include	VERB
easat-7807	113	3	earnings	earning	NOUN
easat-7807	113	4	per	per	ADP
easat-7807	113	5	share	share	NOUN
easat-7807	113	6	,	,	PUNCT
easat-7807	113	7	return	return	VERB
easat-7807	113	8	on	on	ADP
easat-7807	113	9	equity	equity	NOUN
easat-7807	113	10	,	,	PUNCT
easat-7807	113	11	cash	cash	NOUN
easat-7807	113	12	flow	flow	NOUN
easat-7807	113	13	,	,	PUNCT
easat-7807	113	14	and	and	CCONJ
easat-7807	113	15	economic	economic	ADJ
easat-7807	113	16	value	value	NOUN
easat-7807	113	17	added	add	VERB
easat-7807	113	18	.	.	PUNCT
easat-7807	114	1	the	the	DET
easat-7807	114	2	study	study	NOUN
easat-7807	114	3	found	find	VERB
easat-7807	114	4	strong	strong	ADJ
easat-7807	114	5	and	and	CCONJ
easat-7807	114	6	statistically	statistically	ADV
easat-7807	114	7	significant	significant	ADJ
easat-7807	114	8	relationships	relationship	NOUN
easat-7807	114	9	between	between	ADP
easat-7807	114	10	stock	stock	NOUN
easat-7807	114	11	returns	return	NOUN
easat-7807	114	12	and	and	CCONJ
easat-7807	114	13	all	all	DET
easat-7807	114	14	metrics	metric	NOUN
easat-7807	114	15	except	except	SCONJ
easat-7807	114	16	eva	eva	PROPN
easat-7807	114	17	.	.	PROPN
easat-7807	114	18	stark	stark	PROPN
easat-7807	114	19	and	and	CCONJ
easat-7807	114	20	thomas	thomas	PROPN
easat-7807	115	1	[	[	X
easat-7807	115	2	37	37	NUM
easat-7807	115	3	]	]	PUNCT
easat-7807	115	4	studied	study	VERB
easat-7807	115	5	the	the	DET
easat-7807	115	6	relationship	relationship	NOUN
easat-7807	115	7	between	between	ADP
easat-7807	115	8	residual	residual	ADJ
easat-7807	115	9	income	income	NOUN
easat-7807	115	10	and	and	CCONJ
easat-7807	115	11	market	market	NOUN
easat-7807	115	12	value	value	NOUN
easat-7807	115	13	of	of	ADP
easat-7807	115	14	companies	company	NOUN
easat-7807	115	15	in	in	ADP
easat-7807	115	16	the	the	DET
easat-7807	115	17	united	united	PROPN
easat-7807	115	18	kingdom	kingdom	PROPN
easat-7807	115	19	to	to	PART
easat-7807	115	20	investigate	investigate	VERB
easat-7807	115	21	whether	whether	SCONJ
easat-7807	115	22	the	the	DET
easat-7807	115	23	residual	residual	ADJ
easat-7807	115	24	income	income	NOUN
easat-7807	115	25	metric	metric	NOUN
easat-7807	115	26	was	be	AUX
easat-7807	115	27	better	well	ADJ
easat-7807	115	28	than	than	ADP
easat-7807	115	29	the	the	DET
easat-7807	115	30	traditional	traditional	ADJ
easat-7807	115	31	profitability	profitability	NOUN
easat-7807	115	32	metrics	metric	NOUN
easat-7807	115	33	used	use	VERB
easat-7807	115	34	in	in	ADP
easat-7807	115	35	planning	planning	NOUN
easat-7807	115	36	and	and	CCONJ
easat-7807	115	37	internal	internal	ADJ
easat-7807	115	38	control	control	NOUN
easat-7807	115	39	.	.	PUNCT
easat-7807	116	1	the	the	DET
easat-7807	116	2	results	result	NOUN
easat-7807	116	3	found	find	VERB
easat-7807	116	4	no	no	DET
easat-7807	116	5	strong	strong	ADJ
easat-7807	116	6	relationship	relationship	NOUN
easat-7807	116	7	between	between	ADP
easat-7807	116	8	residual	residual	ADJ
easat-7807	116	9	income	income	NOUN
easat-7807	116	10	and	and	CCONJ
easat-7807	116	11	stock	stock	NOUN
easat-7807	116	12	prices	price	NOUN
easat-7807	116	13	when	when	SCONJ
easat-7807	116	14	associated	associate	VERB
easat-7807	116	15	with	with	ADP
easat-7807	116	16	research	research	NOUN
easat-7807	116	17	and	and	CCONJ
easat-7807	116	18	development	development	NOUN
easat-7807	116	19	expenditures	expenditure	NOUN
easat-7807	116	20	and	and	CCONJ
easat-7807	116	21	book	book	NOUN
easat-7807	116	22	value	value	NOUN
easat-7807	116	23	metrics	metric	NOUN
easat-7807	116	24	,	,	PUNCT
easat-7807	116	25	and	and	CCONJ
easat-7807	116	26	this	this	PRON
easat-7807	116	27	was	be	AUX
easat-7807	116	28	better	well	ADJ
easat-7807	116	29	than	than	ADP
easat-7807	116	30	the	the	DET
easat-7807	116	31	earnings	earning	NOUN
easat-7807	116	32	metric	metric	NOUN
easat-7807	116	33	,	,	PUNCT
easat-7807	116	34	coupled	couple	VERB
easat-7807	116	35	with	with	ADP
easat-7807	116	36	335	335	NUM
easat-7807	116	37	edelweiss	edelweiss	PROPN
easat-7807	116	38	applied	apply	VERB
easat-7807	116	39	science	science	NOUN
easat-7807	116	40	and	and	CCONJ
easat-7807	116	41	technology	technology	NOUN
easat-7807	116	42	issn	issn	PROPN
easat-7807	116	43	:	:	PUNCT
easat-7807	116	44	2576	2576	NUM
easat-7807	116	45	-	-	SYM
easat-7807	116	46	8484	8484	NUM
easat-7807	116	47	vol	vol	NOUN
easat-7807	116	48	.	.	PROPN
easat-7807	117	1	9	9	NUM
easat-7807	117	2	,	,	PUNCT
easat-7807	117	3	no	no	INTJ
easat-7807	117	4	.	.	NOUN
easat-7807	118	1	6	6	NUM
easat-7807	118	2	:	:	PUNCT
easat-7807	118	3	332	332	NUM
easat-7807	118	4	-	-	SYM
easat-7807	118	5	344	344	NUM
easat-7807	118	6	,	,	PUNCT
easat-7807	118	7	2025	2025	NUM
easat-7807	118	8	doi	doi	NOUN
easat-7807	118	9	:	:	PUNCT
easat-7807	118	10	10.55214/25768484.v9i6.7807	10.55214/25768484.v9i6.7807	NUM
easat-7807	118	11	©	©	PROPN
easat-7807	118	12	2025	2025	NUM
easat-7807	118	13	by	by	ADP
easat-7807	118	14	the	the	DET
easat-7807	118	15	author	author	NOUN
easat-7807	118	16	;	;	PUNCT
easat-7807	118	17	licensee	licensee	PROPN
easat-7807	118	18	learning	learn	VERB
easat-7807	118	19	gate	gate	PROPN
easat-7807	118	20	research	research	PROPN
easat-7807	118	21	and	and	CCONJ
easat-7807	118	22	development	development	NOUN
easat-7807	118	23	expenditures	expenditure	NOUN
easat-7807	118	24	and	and	CCONJ
easat-7807	118	25	book	book	NOUN
easat-7807	118	26	value	value	NOUN
easat-7807	118	27	metrics	metric	NOUN
easat-7807	118	28	.	.	PUNCT
easat-7807	119	1	forker	forker	PROPN
easat-7807	119	2	and	and	CCONJ
easat-7807	119	3	powell	powell	PROPN
easat-7807	120	1	[	[	X
easat-7807	120	2	38	38	NUM
easat-7807	120	3	]	]	PUNCT
easat-7807	120	4	noted	note	VERB
easat-7807	120	5	that	that	SCONJ
easat-7807	120	6	,	,	PUNCT
easat-7807	120	7	unlike	unlike	ADP
easat-7807	120	8	[	[	X
easat-7807	120	9	39	39	NUM
easat-7807	120	10	]	]	PUNCT
easat-7807	120	11	the	the	DET
easat-7807	120	12	traditional	traditional	ADJ
easat-7807	120	13	earnings	earning	NOUN
easat-7807	120	14	metrics	metric	NOUN
easat-7807	120	15	were	be	AUX
easat-7807	120	16	superior	superior	ADJ
easat-7807	120	17	to	to	ADP
easat-7807	120	18	both	both	CCONJ
easat-7807	120	19	the	the	DET
easat-7807	120	20	economic	economic	ADJ
easat-7807	120	21	value	value	NOUN
easat-7807	120	22	added	add	VERB
easat-7807	120	23	and	and	CCONJ
easat-7807	120	24	the	the	DET
easat-7807	120	25	residual	residual	ADJ
easat-7807	120	26	income	income	NOUN
easat-7807	120	27	regarding	regard	VERB
easat-7807	120	28	predictability	predictability	NOUN
easat-7807	120	29	and	and	CCONJ
easat-7807	120	30	variability	variability	NOUN
easat-7807	120	31	in	in	ADP
easat-7807	120	32	measuring	measure	VERB
easat-7807	120	33	the	the	DET
easat-7807	120	34	quality	quality	NOUN
easat-7807	120	35	of	of	ADP
easat-7807	120	36	earnings	earning	NOUN
easat-7807	120	37	.	.	PUNCT
easat-7807	121	1	chen	chen	PROPN
easat-7807	121	2	and	and	CCONJ
easat-7807	121	3	dodd	dodd	PROPN
easat-7807	122	1	[	[	X
easat-7807	122	2	40	40	NUM
easat-7807	122	3	]	]	PUNCT
easat-7807	122	4	investigated	investigate	VERB
easat-7807	122	5	the	the	DET
easat-7807	122	6	relevance	relevance	NOUN
easat-7807	122	7	of	of	ADP
easat-7807	122	8	traditional	traditional	ADJ
easat-7807	122	9	profitability	profitability	NOUN
easat-7807	122	10	,	,	PUNCT
easat-7807	122	11	operating	operate	VERB
easat-7807	122	12	income	income	NOUN
easat-7807	122	13	,	,	PUNCT
easat-7807	122	14	residual	residual	ADJ
easat-7807	122	15	income	income	NOUN
easat-7807	122	16	,	,	PUNCT
easat-7807	122	17	and	and	CCONJ
easat-7807	122	18	economic	economic	ADJ
easat-7807	122	19	value	value	NOUN
easat-7807	122	20	added	add	VERB
easat-7807	122	21	.	.	PUNCT
easat-7807	123	1	the	the	DET
easat-7807	123	2	results	result	NOUN
easat-7807	123	3	indicated	indicate	VERB
easat-7807	123	4	that	that	SCONJ
easat-7807	123	5	the	the	DET
easat-7807	123	6	three	three	NUM
easat-7807	123	7	profitability	profitability	NOUN
easat-7807	123	8	metrics	metric	NOUN
easat-7807	123	9	have	have	VERB
easat-7807	123	10	informational	informational	ADJ
easat-7807	123	11	content	content	NOUN
easat-7807	123	12	,	,	PUNCT
easat-7807	123	13	and	and	CCONJ
easat-7807	123	14	the	the	DET
easat-7807	123	15	monetary	monetary	ADJ
easat-7807	123	16	value	value	NOUN
easat-7807	123	17	added	add	VERB
easat-7807	123	18	has	have	VERB
easat-7807	123	19	no	no	DET
easat-7807	123	20	superiority	superiority	NOUN
easat-7807	123	21	in	in	ADP
easat-7807	123	22	measuring	measure	VERB
easat-7807	123	23	the	the	DET
easat-7807	123	24	value	value	NOUN
easat-7807	123	25	relevance	relevance	NOUN
easat-7807	123	26	.	.	PUNCT
easat-7807	124	1	uyemura	uyemura	ADJ
easat-7807	124	2	,	,	PUNCT
easat-7807	124	3	et	et	PROPN
easat-7807	124	4	al	al	PROPN
easat-7807	124	5	.	.	PUNCT
easat-7807	125	1	[	[	X
easat-7807	125	2	41	41	NUM
easat-7807	125	3	]	]	X
easat-7807	125	4	;	;	PUNCT
easat-7807	125	5	o'byrne	o'byrne	PROPN
easat-7807	126	1	[	[	X
easat-7807	126	2	42	42	NUM
easat-7807	126	3	]	]	X
easat-7807	126	4	;	;	PUNCT
easat-7807	126	5	lehn	lehn	NOUN
easat-7807	126	6	and	and	CCONJ
easat-7807	126	7	makhija	makhija	VERB
easat-7807	126	8	[	[	X
easat-7807	126	9	43	43	NUM
easat-7807	126	10	]	]	PUNCT
easat-7807	126	11	confirmed	confirm	VERB
easat-7807	126	12	that	that	SCONJ
easat-7807	126	13	the	the	DET
easat-7807	126	14	economic	economic	ADJ
easat-7807	126	15	value	value	NOUN
easat-7807	126	16	added	add	VERB
easat-7807	126	17	is	be	AUX
easat-7807	126	18	better	well	ADJ
easat-7807	126	19	than	than	ADP
easat-7807	126	20	the	the	DET
easat-7807	126	21	traditional	traditional	ADJ
easat-7807	126	22	accounting	accounting	NOUN
easat-7807	126	23	metrics	metric	NOUN
easat-7807	126	24	in	in	ADP
easat-7807	126	25	interpreting	interpret	VERB
easat-7807	126	26	the	the	DET
easat-7807	126	27	changes	change	NOUN
easat-7807	126	28	in	in	ADP
easat-7807	126	29	the	the	DET
easat-7807	126	30	company	company	NOUN
easat-7807	126	31	's	's	PART
easat-7807	126	32	value	value	NOUN
easat-7807	126	33	.	.	PUNCT
easat-7807	127	1	in	in	ADP
easat-7807	127	2	contrast	contrast	NOUN
easat-7807	127	3	,	,	PUNCT
easat-7807	127	4	[	[	X
easat-7807	127	5	39	39	NUM
easat-7807	127	6	,	,	PUNCT
easat-7807	127	7	44	44	NUM
easat-7807	127	8	]	]	PUNCT
easat-7807	127	9	found	find	VERB
easat-7807	127	10	that	that	SCONJ
easat-7807	127	11	the	the	DET
easat-7807	127	12	economic	economic	ADJ
easat-7807	127	13	value	value	NOUN
easat-7807	127	14	-	-	PUNCT
easat-7807	127	15	added	add	VERB
easat-7807	127	16	metric	metric	NOUN
easat-7807	127	17	has	have	VERB
easat-7807	127	18	less	less	ADJ
easat-7807	127	19	explanatory	explanatory	ADJ
easat-7807	127	20	power	power	NOUN
easat-7807	127	21	than	than	ADP
easat-7807	127	22	the	the	DET
easat-7807	127	23	residual	residual	ADJ
easat-7807	127	24	income	income	NOUN
easat-7807	127	25	,	,	PUNCT
easat-7807	127	26	the	the	DET
easat-7807	127	27	net	net	ADJ
easat-7807	127	28	operating	operating	NOUN
easat-7807	127	29	profit	profit	NOUN
easat-7807	127	30	,	,	PUNCT
easat-7807	127	31	and	and	CCONJ
easat-7807	127	32	the	the	DET
easat-7807	127	33	operating	operate	VERB
easat-7807	127	34	cash	cash	NOUN
easat-7807	127	35	flow	flow	NOUN
easat-7807	127	36	metrics	metric	NOUN
easat-7807	127	37	.	.	PUNCT
easat-7807	128	1	therefore	therefore	ADV
easat-7807	128	2	,	,	PUNCT
easat-7807	128	3	the	the	DET
easat-7807	128	4	economic	economic	ADJ
easat-7807	128	5	valueadded	valueadde	VERB
easat-7807	128	6	metric	metric	NOUN
easat-7807	128	7	is	be	AUX
easat-7807	128	8	superior	superior	ADJ
easat-7807	128	9	to	to	ADP
easat-7807	128	10	traditional	traditional	ADJ
easat-7807	128	11	accounting	accounting	NOUN
easat-7807	128	12	metrics	metric	NOUN
easat-7807	128	13	.	.	PUNCT
easat-7807	129	1	ohlson	ohlson	NOUN
easat-7807	130	1	[	[	X
easat-7807	130	2	1	1	X
easat-7807	130	3	]	]	PUNCT
easat-7807	130	4	it	it	PRON
easat-7807	130	5	is	be	AUX
easat-7807	130	6	known	know	VERB
easat-7807	130	7	as	as	ADP
easat-7807	130	8	the	the	DET
easat-7807	130	9	price	price	NOUN
easat-7807	130	10	model	model	NOUN
easat-7807	130	11	or	or	CCONJ
easat-7807	130	12	valuation	valuation	NOUN
easat-7807	130	13	model	model	NOUN
easat-7807	130	14	,	,	PUNCT
easat-7807	130	15	which	which	PRON
easat-7807	130	16	includes	include	VERB
easat-7807	130	17	the	the	DET
easat-7807	130	18	earnings	earning	NOUN
easat-7807	130	19	per	per	ADP
easat-7807	130	20	share	share	NOUN
easat-7807	130	21	and	and	CCONJ
easat-7807	130	22	the	the	DET
easat-7807	130	23	book	book	NOUN
easat-7807	130	24	value	value	NOUN
easat-7807	130	25	per	per	ADP
easat-7807	130	26	share	share	NOUN
easat-7807	130	27	as	as	ADP
easat-7807	130	28	determinants	determinant	NOUN
easat-7807	130	29	of	of	ADP
easat-7807	130	30	share	share	NOUN
easat-7807	130	31	price	price	NOUN
easat-7807	130	32	,	,	PUNCT
easat-7807	130	33	and	and	CCONJ
easat-7807	130	34	an	an	DET
easat-7807	130	35	error	error	NOUN
easat-7807	130	36	term	term	NOUN
easat-7807	130	37	to	to	PART
easat-7807	130	38	account	account	VERB
easat-7807	130	39	for	for	ADP
easat-7807	130	40	other	other	ADJ
easat-7807	130	41	variables	variable	NOUN
easat-7807	130	42	.	.	PUNCT
easat-7807	131	1	therefore	therefore	ADV
easat-7807	131	2	,	,	PUNCT
easat-7807	131	3	the	the	DET
easat-7807	131	4	study	study	NOUN
easat-7807	131	5	added	add	VERB
easat-7807	131	6	the	the	DET
easat-7807	131	7	residual	residual	ADJ
easat-7807	131	8	income	income	NOUN
easat-7807	131	9	as	as	ADP
easat-7807	131	10	an	an	DET
easat-7807	131	11	additional	additional	ADJ
easat-7807	131	12	accounting	accounting	NOUN
easat-7807	131	13	variable	variable	NOUN
easat-7807	131	14	.	.	PUNCT
easat-7807	132	1	following	follow	VERB
easat-7807	132	2	[	[	X
easat-7807	132	3	28	28	NUM
easat-7807	132	4	]	]	PUNCT
easat-7807	132	5	the	the	DET
easat-7807	132	6	study	study	NOUN
easat-7807	132	7	used	use	VERB
easat-7807	132	8	a	a	DET
easat-7807	132	9	returns	return	NOUN
easat-7807	132	10	model	model	NOUN
easat-7807	132	11	to	to	PART
easat-7807	132	12	capture	capture	VERB
easat-7807	132	13	the	the	DET
easat-7807	132	14	overall	overall	ADJ
easat-7807	132	15	impacts	impact	NOUN
easat-7807	132	16	of	of	ADP
easat-7807	132	17	the	the	DET
easat-7807	132	18	accounting	accounting	NOUN
easat-7807	132	19	information	information	NOUN
easat-7807	132	20	over	over	ADP
easat-7807	132	21	the	the	DET
easat-7807	132	22	year	year	NOUN
easat-7807	132	23	.	.	PUNCT
easat-7807	133	1	the	the	DET
easat-7807	133	2	study	study	NOUN
easat-7807	133	3	developed	develop	VERB
easat-7807	133	4	the	the	DET
easat-7807	133	5	following	follow	VERB
easat-7807	133	6	hypotheses	hypothesis	NOUN
easat-7807	133	7	based	base	VERB
easat-7807	133	8	on	on	ADP
easat-7807	133	9	the	the	DET
easat-7807	133	10	literature	literature	NOUN
easat-7807	133	11	review	review	NOUN
easat-7807	133	12	and	and	CCONJ
easat-7807	133	13	the	the	DET
easat-7807	133	14	variables	variable	NOUN
easat-7807	133	15	of	of	ADP
easat-7807	133	16	the	the	DET
easat-7807	133	17	ohlson	ohlson	NOUN
easat-7807	133	18	[	[	X
easat-7807	133	19	1	1	NUM
easat-7807	133	20	]	]	PUNCT
easat-7807	133	21	.	.	PUNCT
easat-7807	134	1	the	the	DET
easat-7807	134	2	accounting	accounting	NOUN
easat-7807	134	3	information	information	NOUN
easat-7807	134	4	is	be	AUX
easat-7807	134	5	of	of	ADP
easat-7807	134	6	a	a	DET
easat-7807	134	7	relevant	relevant	ADJ
easat-7807	134	8	value	value	NOUN
easat-7807	134	9	with	with	ADP
easat-7807	134	10	share	share	NOUN
easat-7807	134	11	prices	price	NOUN
easat-7807	134	12	.	.	PUNCT
easat-7807	135	1	the	the	DET
easat-7807	135	2	accounting	accounting	NOUN
easat-7807	135	3	information	information	NOUN
easat-7807	135	4	is	be	AUX
easat-7807	135	5	of	of	ADP
easat-7807	135	6	a	a	DET
easat-7807	135	7	relevant	relevant	ADJ
easat-7807	135	8	value	value	NOUN
easat-7807	135	9	with	with	ADP
easat-7807	135	10	shares	share	NOUN
easat-7807	135	11	returns	return	VERB
easat-7807	135	12	3	3	NUM
easat-7807	135	13	.	.	NOUN
easat-7807	135	14	methodology	methodology	NOUN
easat-7807	135	15	and	and	CCONJ
easat-7807	135	16	analysis	analysis	NOUN
easat-7807	135	17	of	of	ADP
easat-7807	135	18	results	result	NOUN
easat-7807	135	19	the	the	DET
easat-7807	135	20	study	study	NOUN
easat-7807	135	21	aims	aim	VERB
easat-7807	135	22	to	to	PART
easat-7807	135	23	provide	provide	VERB
easat-7807	135	24	empirical	empirical	ADJ
easat-7807	135	25	evidence	evidence	NOUN
easat-7807	135	26	on	on	ADP
easat-7807	135	27	the	the	DET
easat-7807	135	28	value	value	NOUN
easat-7807	135	29	relevance	relevance	NOUN
easat-7807	135	30	of	of	ADP
easat-7807	135	31	traditional	traditional	ADJ
easat-7807	135	32	accounting	accounting	NOUN
easat-7807	135	33	variables	variable	NOUN
easat-7807	135	34	included	include	VERB
easat-7807	135	35	in	in	ADP
easat-7807	135	36	ohlson	ohlson	NOUN
easat-7807	135	37	[	[	X
easat-7807	135	38	1	1	NUM
easat-7807	135	39	]	]	PUNCT
easat-7807	135	40	versus	versus	ADP
easat-7807	135	41	the	the	DET
easat-7807	135	42	value	value	NOUN
easat-7807	135	43	relevance	relevance	NOUN
easat-7807	135	44	of	of	ADP
easat-7807	135	45	the	the	DET
easat-7807	135	46	residual	residual	ADJ
easat-7807	135	47	income	income	NOUN
easat-7807	135	48	metric	metric	ADJ
easat-7807	135	49	using	use	VERB
easat-7807	135	50	the	the	DET
easat-7807	135	51	price	price	NOUN
easat-7807	135	52	model	model	NOUN
easat-7807	135	53	and	and	CCONJ
easat-7807	135	54	return	return	NOUN
easat-7807	135	55	model	model	NOUN
easat-7807	135	56	.	.	PUNCT
easat-7807	136	1	the	the	DET
easat-7807	136	2	study	study	NOUN
easat-7807	136	3	applied	apply	VERB
easat-7807	136	4	to	to	ADP
easat-7807	136	5	10	10	NUM
easat-7807	136	6	saudi	saudi	ADJ
easat-7807	136	7	banks	bank	NOUN
easat-7807	136	8	registered	register	VERB
easat-7807	136	9	on	on	ADP
easat-7807	136	10	the	the	DET
easat-7807	136	11	saudi	saudi	ADJ
easat-7807	136	12	stock	stock	NOUN
easat-7807	136	13	exchange	exchange	PROPN
easat-7807	136	14	(	(	PUNCT
easat-7807	136	15	tasi	tasi	PROPN
easat-7807	136	16	)	)	PUNCT
easat-7807	136	17	from	from	ADP
easat-7807	136	18	2013	2013	NUM
easat-7807	136	19	to	to	ADP
easat-7807	136	20	2022	2022	NUM
easat-7807	136	21	.	.	PUNCT
easat-7807	137	1	the	the	DET
easat-7807	137	2	study	study	NOUN
easat-7807	137	3	employed	employ	VERB
easat-7807	137	4	a	a	DET
easat-7807	137	5	panel	panel	NOUN
easat-7807	137	6	data	datum	NOUN
easat-7807	137	7	method	method	NOUN
easat-7807	137	8	,	,	PUNCT
easat-7807	137	9	utilizing	utilize	VERB
easat-7807	137	10	secondary	secondary	ADJ
easat-7807	137	11	data	datum	NOUN
easat-7807	137	12	gathered	gather	VERB
easat-7807	137	13	from	from	ADP
easat-7807	137	14	banks	bank	NOUN
easat-7807	137	15	'	'	PART
easat-7807	137	16	annual	annual	ADJ
easat-7807	137	17	financial	financial	ADJ
easat-7807	137	18	reports	report	NOUN
easat-7807	137	19	and	and	CCONJ
easat-7807	137	20	tadawul	tadawul	PROPN
easat-7807	137	21	websites	website	NOUN
easat-7807	137	22	.	.	PUNCT
easat-7807	138	1	the	the	DET
easat-7807	138	2	study	study	NOUN
easat-7807	138	3	used	use	VERB
easat-7807	138	4	least	least	ADJ
easat-7807	138	5	-	-	PUNCT
easat-7807	138	6	squares	square	NOUN
easat-7807	138	7	regression	regression	NOUN
easat-7807	138	8	models	model	NOUN
easat-7807	138	9	to	to	PART
easat-7807	138	10	test	test	VERB
easat-7807	138	11	the	the	DET
easat-7807	138	12	study	study	NOUN
easat-7807	138	13	’s	’s	PART
easat-7807	138	14	hypotheses	hypothesis	NOUN
easat-7807	138	15	.	.	PUNCT
easat-7807	139	1	for	for	ADP
easat-7807	139	2	confidentiality	confidentiality	NOUN
easat-7807	139	3	issues	issue	NOUN
easat-7807	139	4	,	,	PUNCT
easat-7807	139	5	the	the	DET
easat-7807	139	6	study	study	NOUN
easat-7807	139	7	has	have	AUX
easat-7807	139	8	not	not	PART
easat-7807	139	9	disclosed	disclose	VERB
easat-7807	139	10	the	the	DET
easat-7807	139	11	names	name	NOUN
easat-7807	139	12	of	of	ADP
easat-7807	139	13	the	the	DET
easat-7807	139	14	banks	bank	NOUN
easat-7807	139	15	under	under	ADP
easat-7807	139	16	study	study	NOUN
easat-7807	139	17	.	.	PUNCT
easat-7807	140	1	instead	instead	ADV
easat-7807	140	2	,	,	PUNCT
easat-7807	140	3	it	it	PRON
easat-7807	140	4	used	use	VERB
easat-7807	140	5	codes	code	NOUN
easat-7807	140	6	such	such	ADJ
easat-7807	140	7	as	as	ADP
easat-7807	140	8	z1	z1	PROPN
easat-7807	140	9	,	,	PUNCT
easat-7807	140	10	z2	z2	NOUN
easat-7807	140	11	…	…	PUNCT
easat-7807	140	12	,	,	PUNCT
easat-7807	140	13	and	and	CCONJ
easat-7807	140	14	z10	z10	NOUN
easat-7807	140	15	as	as	ADP
easat-7807	140	16	proxies	proxy	NOUN
easat-7807	140	17	for	for	ADP
easat-7807	140	18	banks	bank	NOUN
easat-7807	140	19	.	.	PUNCT
easat-7807	141	1	3.1	3.1	NUM
easat-7807	141	2	.	.	X
easat-7807	142	1	ohlson	ohlson	PROPN
easat-7807	142	2	's	's	PART
easat-7807	142	3	model	model	NOUN
easat-7807	142	4	specification	specification	NOUN
easat-7807	142	5	to	to	PART
easat-7807	142	6	estimate	estimate	VERB
easat-7807	142	7	the	the	DET
easat-7807	142	8	value	value	NOUN
easat-7807	142	9	relevance	relevance	NOUN
easat-7807	142	10	of	of	ADP
easat-7807	142	11	accounting	accounting	NOUN
easat-7807	142	12	information	information	NOUN
easat-7807	142	13	,	,	PUNCT
easat-7807	142	14	several	several	ADJ
easat-7807	142	15	studies	study	NOUN
easat-7807	142	16	such	such	ADJ
easat-7807	142	17	as	as	ADP
easat-7807	142	18	collins	collin	NOUN
easat-7807	142	19	,	,	PUNCT
easat-7807	142	20	et	et	PROPN
easat-7807	142	21	al	al	PROPN
easat-7807	142	22	.	.	PUNCT
easat-7807	143	1	[	[	X
easat-7807	143	2	45	45	NUM
easat-7807	143	3	]	]	PUNCT
easat-7807	143	4	;	;	PUNCT
easat-7807	143	5	oswald	oswald	PROPN
easat-7807	144	1	[	[	X
easat-7807	144	2	46	46	NUM
easat-7807	144	3	]	]	X
easat-7807	144	4	;	;	PUNCT
easat-7807	144	5	tsoligkas	tsoligkas	NOUN
easat-7807	144	6	and	and	CCONJ
easat-7807	144	7	tsalavoutas	tsalavouta	NOUN
easat-7807	144	8	[	[	X
easat-7807	144	9	47	47	NUM
easat-7807	144	10	]	]	PUNCT
easat-7807	144	11	and	and	CCONJ
easat-7807	144	12	shah	shah	NOUN
easat-7807	144	13	,	,	PUNCT
easat-7807	144	14	et	et	PROPN
easat-7807	144	15	al	al	PROPN
easat-7807	144	16	.	.	PUNCT
easat-7807	145	1	[	[	X
easat-7807	145	2	48	48	NUM
easat-7807	145	3	]	]	PUNCT
easat-7807	145	4	have	have	AUX
easat-7807	145	5	adopted	adopt	VERB
easat-7807	145	6	ohlson	ohlson	NOUN
easat-7807	145	7	[	[	X
easat-7807	145	8	1	1	NUM
easat-7807	145	9	]	]	PUNCT
easat-7807	145	10	and	and	CCONJ
easat-7807	145	11	feltham	feltham	PROPN
easat-7807	145	12	and	and	CCONJ
easat-7807	145	13	ohlson	ohlson	NOUN
easat-7807	146	1	[	[	X
easat-7807	146	2	49	49	NUM
easat-7807	146	3	]	]	PUNCT
easat-7807	146	4	.	.	PUNCT
easat-7807	147	1	according	accord	VERB
easat-7807	147	2	to	to	ADP
easat-7807	147	3	the	the	DET
easat-7807	147	4	ohlson	ohlson	NOUN
easat-7807	147	5	[	[	X
easat-7807	147	6	1	1	X
easat-7807	147	7	]	]	PUNCT
easat-7807	147	8	a	a	DET
easat-7807	147	9	firm	firm	NOUN
easat-7807	147	10	's	's	PART
easat-7807	147	11	share	share	NOUN
easat-7807	147	12	price	price	NOUN
easat-7807	147	13	is	be	AUX
easat-7807	147	14	a	a	DET
easat-7807	147	15	function	function	NOUN
easat-7807	147	16	of	of	ADP
easat-7807	147	17	the	the	DET
easat-7807	147	18	book	book	NOUN
easat-7807	147	19	value	value	NOUN
easat-7807	147	20	of	of	ADP
easat-7807	147	21	equity	equity	NOUN
easat-7807	147	22	and	and	CCONJ
easat-7807	147	23	the	the	DET
easat-7807	147	24	expected	expect	VERB
easat-7807	147	25	future	future	ADJ
easat-7807	147	26	residual	residual	ADJ
easat-7807	147	27	income	income	NOUN
easat-7807	147	28	.	.	PUNCT
easat-7807	148	1	the	the	DET
easat-7807	148	2	model	model	NOUN
easat-7807	148	3	utilizes	utilize	VERB
easat-7807	148	4	financial	financial	ADJ
easat-7807	148	5	information	information	NOUN
easat-7807	148	6	as	as	ADP
easat-7807	148	7	the	the	DET
easat-7807	148	8	primary	primary	ADJ
easat-7807	148	9	driver	driver	NOUN
easat-7807	148	10	of	of	ADP
easat-7807	148	11	companies	company	NOUN
easat-7807	148	12	’	'	PUNCT
easat-7807	148	13	value	value	NOUN
easat-7807	148	14	,	,	PUNCT
easat-7807	148	15	which	which	PRON
easat-7807	148	16	is	be	AUX
easat-7807	148	17	the	the	DET
easat-7807	148	18	function	function	NOUN
easat-7807	148	19	of	of	ADP
easat-7807	148	20	book	book	NOUN
easat-7807	148	21	value	value	NOUN
easat-7807	148	22	and	and	CCONJ
easat-7807	148	23	earnings	earning	NOUN
easat-7807	148	24	.	.	PUNCT
easat-7807	149	1	this	this	DET
easat-7807	149	2	approach	approach	NOUN
easat-7807	149	3	motivated	motivate	VERB
easat-7807	149	4	value	value	NOUN
easat-7807	149	5	relevance	relevance	NOUN
easat-7807	149	6	studies	study	NOUN
easat-7807	149	7	by	by	ADP
easat-7807	149	8	using	use	VERB
easat-7807	149	9	actual	actual	ADJ
easat-7807	149	10	earnings	earning	NOUN
easat-7807	149	11	and	and	CCONJ
easat-7807	149	12	book	book	NOUN
easat-7807	149	13	values	value	NOUN
easat-7807	149	14	.	.	PUNCT
easat-7807	150	1	the	the	DET
easat-7807	150	2	ohlson	ohlson	NOUN
easat-7807	150	3	model	model	NOUN
easat-7807	150	4	employed	employ	VERB
easat-7807	150	5	in	in	ADP
easat-7807	150	6	this	this	DET
easat-7807	150	7	study	study	NOUN
easat-7807	150	8	used	use	VERB
easat-7807	150	9	historical	historical	ADJ
easat-7807	150	10	accounting	accounting	NOUN
easat-7807	150	11	information	information	NOUN
easat-7807	150	12	.	.	PUNCT
easat-7807	151	1	the	the	DET
easat-7807	151	2	model	model	NOUN
easat-7807	151	3	assumes	assume	VERB
easat-7807	151	4	that	that	SCONJ
easat-7807	151	5	the	the	DET
easat-7807	151	6	share	share	NOUN
easat-7807	151	7	price	price	NOUN
easat-7807	151	8	is	be	AUX
easat-7807	151	9	a	a	DET
easat-7807	151	10	function	function	NOUN
easat-7807	151	11	of	of	ADP
easat-7807	151	12	the	the	DET
easat-7807	151	13	book	book	NOUN
easat-7807	151	14	value	value	NOUN
easat-7807	151	15	per	per	ADP
easat-7807	151	16	share	share	NOUN
easat-7807	151	17	at	at	ADP
easat-7807	151	18	time	time	NOUN
easat-7807	151	19	t	t	PROPN
easat-7807	151	20	and	and	CCONJ
easat-7807	151	21	current	current	ADJ
easat-7807	151	22	earnings	earning	NOUN
easat-7807	151	23	at	at	ADP
easat-7807	151	24	time	time	NOUN
easat-7807	151	25	t.	t.	NOUN
easat-7807	151	26	pit	pit	NOUN
easat-7807	151	27	=	=	PUNCT
easat-7807	151	28	α	α	PROPN
easat-7807	151	29	+	+	CCONJ
easat-7807	151	30	bvit	bvit	NOUN
easat-7807	151	31	+	+	CCONJ
easat-7807	151	32	eit	eit	PROPN
easat-7807	152	1	+	+	CCONJ
easat-7807	152	2	εit	εit	VERB
easat-7807	152	3	(	(	PUNCT
easat-7807	152	4	1	1	NUM
easat-7807	152	5	)	)	PUNCT
easat-7807	152	6	whereas	whereas	SCONJ
easat-7807	152	7	:	:	PUNCT
easat-7807	152	8	pit	pit	VERB
easat-7807	152	9	the	the	DET
easat-7807	152	10	share	share	NOUN
easat-7807	152	11	price	price	NOUN
easat-7807	152	12	of	of	ADP
easat-7807	152	13	the	the	DET
easat-7807	152	14	bank	bank	NOUN
easat-7807	152	15	i	i	PRON
easat-7807	152	16	after	after	ADP
easat-7807	152	17	three	three	NUM
easat-7807	152	18	months	month	NOUN
easat-7807	152	19	of	of	ADP
easat-7807	152	20	the	the	DET
easat-7807	152	21	fiscal	fiscal	ADJ
easat-7807	152	22	year	year	NOUN
easat-7807	152	23	-	-	PUNCT
easat-7807	152	24	end	end	NOUN
easat-7807	152	25	,	,	PUNCT
easat-7807	152	26	t	t	PROPN
easat-7807	152	27	;	;	PUNCT
easat-7807	152	28	α=	α=	NOUN
easat-7807	152	29	intercept	intercept	NOUN
easat-7807	152	30	;	;	PUNCT
easat-7807	152	31	bvit	bvit	NOUN
easat-7807	153	1	=	=	NOUN
easat-7807	153	2	the	the	DET
easat-7807	153	3	book	book	NOUN
easat-7807	153	4	value	value	NOUN
easat-7807	153	5	per	per	ADP
easat-7807	153	6	share	share	NOUN
easat-7807	153	7	of	of	ADP
easat-7807	153	8	bank	bank	NOUN
easat-7807	153	9	i	i	PRON
easat-7807	153	10	at	at	ADP
easat-7807	153	11	the	the	DET
easat-7807	153	12	end	end	NOUN
easat-7807	153	13	of	of	ADP
easat-7807	153	14	year	year	NOUN
easat-7807	153	15	t	t	PROPN
easat-7807	153	16	,	,	PUNCT
easat-7807	153	17	eit	eit	DET
easat-7807	153	18	the	the	DET
easat-7807	153	19	earnings	earning	NOUN
easat-7807	153	20	per	per	ADP
easat-7807	153	21	share	share	NOUN
easat-7807	153	22	of	of	ADP
easat-7807	153	23	bank	bank	NOUN
easat-7807	153	24	i	i	PRON
easat-7807	153	25	during	during	ADP
easat-7807	153	26	the	the	DET
easat-7807	153	27	year	year	NOUN
easat-7807	153	28	;	;	PUNCT
easat-7807	153	29	εit	εit	NOUN
easat-7807	153	30	=	=	NOUN
easat-7807	153	31	error	error	NOUN
easat-7807	153	32	term	term	NOUN
easat-7807	153	33	.	.	PUNCT
easat-7807	154	1	336	336	NUM
easat-7807	154	2	edelweiss	edelweiss	PROPN
easat-7807	154	3	applied	apply	VERB
easat-7807	154	4	science	science	NOUN
easat-7807	154	5	and	and	CCONJ
easat-7807	154	6	technology	technology	NOUN
easat-7807	154	7	issn	issn	PROPN
easat-7807	154	8	:	:	PUNCT
easat-7807	154	9	2576	2576	NUM
easat-7807	154	10	-	-	SYM
easat-7807	154	11	8484	8484	NUM
easat-7807	154	12	vol	vol	NOUN
easat-7807	154	13	.	.	PROPN
easat-7807	155	1	9	9	NUM
easat-7807	155	2	,	,	PUNCT
easat-7807	155	3	no	no	INTJ
easat-7807	155	4	.	.	NOUN
easat-7807	156	1	6	6	NUM
easat-7807	156	2	:	:	PUNCT
easat-7807	156	3	332	332	NUM
easat-7807	156	4	-	-	SYM
easat-7807	156	5	344	344	NUM
easat-7807	156	6	,	,	PUNCT
easat-7807	156	7	2025	2025	NUM
easat-7807	156	8	doi	doi	NOUN
easat-7807	156	9	:	:	PUNCT
easat-7807	156	10	10.55214/25768484.v9i6.7807	10.55214/25768484.v9i6.7807	NUM
easat-7807	156	11	©	©	PROPN
easat-7807	156	12	2025	2025	NUM
easat-7807	156	13	by	by	ADP
easat-7807	156	14	the	the	DET
easat-7807	156	15	author	author	NOUN
easat-7807	156	16	;	;	PUNCT
easat-7807	156	17	licensee	licensee	PROPN
easat-7807	156	18	learning	learning	NOUN
easat-7807	156	19	gate	gate	NOUN
easat-7807	156	20	3.2	3.2	NUM
easat-7807	156	21	.	.	PUNCT
easat-7807	157	1	variables	variable	NOUN
easat-7807	157	2	specifications	specification	NOUN
easat-7807	157	3	table	table	VERB
easat-7807	157	4	1	1	NUM
easat-7807	157	5	.	.	PUNCT
easat-7807	158	1	variables	variables	PROPN
easat-7807	158	2	measurement	measurement	NOUN
easat-7807	158	3	.	.	PUNCT
easat-7807	159	1	variable	variable	PROPN
easat-7807	159	2	code	code	PROPN
easat-7807	159	3	variable	variable	PROPN
easat-7807	159	4	measurement	measurement	NOUN
easat-7807	159	5	x1	x1	PROPN
easat-7807	159	6	bvs	bvs	PROPN
easat-7807	159	7	book	book	NOUN
easat-7807	159	8	value	value	NOUN
easat-7807	159	9	per	per	ADP
easat-7807	159	10	share	share	NOUN
easat-7807	159	11	is	be	AUX
easat-7807	159	12	calculated	calculate	VERB
easat-7807	159	13	as	as	ADP
easat-7807	159	14	end	end	NOUN
easat-7807	159	15	of	of	ADP
easat-7807	159	16	period	period	NOUN
easat-7807	159	17	shareholders	shareholder	NOUN
easat-7807	159	18	'	'	PART
easat-7807	159	19	equity	equity	NOUN
easat-7807	159	20	applicable	applicable	ADJ
easat-7807	159	21	to	to	ADP
easat-7807	159	22	common	common	ADJ
easat-7807	159	23	shares	share	NOUN
easat-7807	159	24	/	/	SYM
easat-7807	159	25	number	number	NOUN
easat-7807	159	26	of	of	ADP
easat-7807	159	27	common	common	ADJ
easat-7807	159	28	shares	share	NOUN
easat-7807	159	29	outstanding	outstanding	ADJ
easat-7807	159	30	.	.	PUNCT
easat-7807	160	1	x2	x2	PROPN
easat-7807	160	2	eps	eps	PROPN
easat-7807	160	3	earnings	earning	NOUN
easat-7807	160	4	per	per	ADP
easat-7807	160	5	share	share	NOUN
easat-7807	160	6	is	be	AUX
easat-7807	160	7	calculated	calculate	VERB
easat-7807	160	8	as	as	SCONJ
easat-7807	160	9	net	net	ADJ
easat-7807	160	10	income	income	NOUN
easat-7807	160	11	preferred	prefer	VERB
easat-7807	160	12	dividends/	dividends/	NUM
easat-7807	160	13	average	average	ADJ
easat-7807	160	14	common	common	ADJ
easat-7807	160	15	stockholders	stockholder	NOUN
easat-7807	160	16	.	.	PUNCT
easat-7807	161	1	x	x	SYM
easat-7807	161	2	3	3	NUM
easat-7807	161	3	ri	ri	NOUN
easat-7807	161	4	residual	residual	ADJ
easat-7807	161	5	income	income	NOUN
easat-7807	161	6	is	be	AUX
easat-7807	161	7	calculated	calculate	VERB
easat-7807	161	8	as	as	ADP
easat-7807	161	9	actual	actual	ADJ
easat-7807	161	10	income	income	NOUN
easat-7807	161	11	minus	minus	ADP
easat-7807	161	12	the	the	DET
easat-7807	161	13	desired	desire	VERB
easat-7807	161	14	income	income	NOUN
easat-7807	161	15	by	by	ADP
easat-7807	161	16	shareholders	shareholder	NOUN
easat-7807	161	17	.	.	PUNCT
easat-7807	162	1	the	the	DET
easat-7807	162	2	study	study	NOUN
easat-7807	162	3	used	use	VERB
easat-7807	162	4	the	the	DET
easat-7807	162	5	capital	capital	NOUN
easat-7807	162	6	assets	asset	NOUN
easat-7807	162	7	pricing	pricing	NOUN
easat-7807	162	8	model	model	NOUN
easat-7807	162	9	to	to	PART
easat-7807	162	10	calculate	calculate	VERB
easat-7807	162	11	the	the	DET
easat-7807	162	12	cost	cost	NOUN
easat-7807	162	13	of	of	ADP
easat-7807	162	14	capital	capital	NOUN
easat-7807	162	15	.	.	PUNCT
easat-7807	163	1	y1	y1	INTJ
easat-7807	163	2	sp	sp	ADP
easat-7807	163	3	the	the	DET
easat-7807	163	4	study	study	NOUN
easat-7807	163	5	gathered	gather	VERB
easat-7807	163	6	share	share	NOUN
easat-7807	163	7	prices	price	NOUN
easat-7807	163	8	from	from	ADP
easat-7807	163	9	the	the	DET
easat-7807	163	10	saudi	saudi	ADJ
easat-7807	163	11	exchange	exchange	NOUN
easat-7807	163	12	three	three	NUM
easat-7807	163	13	months	month	NOUN
easat-7807	163	14	after	after	ADP
easat-7807	163	15	the	the	DET
easat-7807	163	16	end	end	NOUN
easat-7807	163	17	of	of	ADP
easat-7807	163	18	each	each	DET
easat-7807	163	19	year	year	NOUN
easat-7807	163	20	,	,	PUNCT
easat-7807	163	21	allowing	allow	VERB
easat-7807	163	22	investors	investor	NOUN
easat-7807	163	23	to	to	PART
easat-7807	163	24	obtain	obtain	VERB
easat-7807	163	25	the	the	DET
easat-7807	163	26	required	require	VERB
easat-7807	163	27	information	information	NOUN
easat-7807	163	28	after	after	ADP
easat-7807	163	29	auditing	audit	VERB
easat-7807	163	30	financial	financial	ADJ
easat-7807	163	31	reports	report	NOUN
easat-7807	163	32	and	and	CCONJ
easat-7807	163	33	their	their	PRON
easat-7807	163	34	disclosure	disclosure	NOUN
easat-7807	163	35	to	to	ADP
easat-7807	163	36	the	the	DET
easat-7807	163	37	public	public	NOUN
easat-7807	163	38	[	[	X
easat-7807	163	39	45	45	NUM
easat-7807	163	40	,	,	PUNCT
easat-7807	163	41	50	50	NUM
easat-7807	163	42	]	]	PUNCT
easat-7807	163	43	.	.	PUNCT
easat-7807	164	1	y2	y2	PROPN
easat-7807	164	2	nar	nar	NOUN
easat-7807	164	3	net	net	ADJ
easat-7807	164	4	annual	annual	ADJ
easat-7807	164	5	returns	return	NOUN
easat-7807	164	6	are	be	AUX
easat-7807	164	7	calculated	calculate	VERB
easat-7807	164	8	using	use	VERB
easat-7807	164	9	the	the	DET
easat-7807	164	10	following	follow	VERB
easat-7807	164	11	formula	formula	NOUN
easat-7807	164	12	:	:	PUNCT
easat-7807	164	13	∑	∑	PUNCT
easat-7807	164	14	rdt	rdt	PROPN
easat-7807	164	15	-rdt-1	-rdt-1	X
easat-7807	164	16	/	/	SYM
easat-7807	164	17	rdt-1	rdt-1	NUM
easat-7807	164	18	3.3	3.3	NUM
easat-7807	164	19	.	.	PUNCT
easat-7807	165	1	sub	sub	NOUN
easat-7807	165	2	-	-	NOUN
easat-7807	165	3	hypotheses	hypothesis	NOUN
easat-7807	165	4	the	the	DET
easat-7807	165	5	study	study	NOUN
easat-7807	165	6	developed	develop	VERB
easat-7807	165	7	sub	sub	NOUN
easat-7807	165	8	-	-	NOUN
easat-7807	165	9	hypotheses	hypothesis	NOUN
easat-7807	165	10	to	to	PART
easat-7807	165	11	capture	capture	VERB
easat-7807	165	12	the	the	DET
easat-7807	165	13	individual	individual	ADJ
easat-7807	165	14	value	value	NOUN
easat-7807	165	15	relevance	relevance	NOUN
easat-7807	165	16	of	of	ADP
easat-7807	165	17	each	each	DET
easat-7807	165	18	independent	independent	ADJ
easat-7807	165	19	variable	variable	NOUN
easat-7807	165	20	and	and	CCONJ
easat-7807	165	21	the	the	DET
easat-7807	165	22	collective	collective	ADJ
easat-7807	165	23	value	value	NOUN
easat-7807	165	24	relevance	relevance	NOUN
easat-7807	165	25	of	of	ADP
easat-7807	165	26	all	all	DET
easat-7807	165	27	independent	independent	ADJ
easat-7807	165	28	variables	variable	NOUN
easat-7807	165	29	,	,	PUNCT
easat-7807	165	30	with	with	ADP
easat-7807	165	31	share	share	NOUN
easat-7807	165	32	price	price	NOUN
easat-7807	165	33	and	and	CCONJ
easat-7807	165	34	net	net	ADJ
easat-7807	165	35	annual	annual	ADJ
easat-7807	165	36	returns	return	NOUN
easat-7807	165	37	on	on	ADP
easat-7807	165	38	the	the	DET
easat-7807	165	39	shares	share	NOUN
easat-7807	165	40	as	as	ADP
easat-7807	165	41	the	the	DET
easat-7807	165	42	dependent	dependent	ADJ
easat-7807	165	43	variables	variable	NOUN
easat-7807	165	44	.	.	PUNCT
easat-7807	166	1	1	1	X
easat-7807	166	2	.	.	X
easat-7807	166	3	the	the	DET
easat-7807	166	4	book	book	NOUN
easat-7807	166	5	value	value	NOUN
easat-7807	166	6	per	per	ADP
easat-7807	166	7	share	share	NOUN
easat-7807	166	8	is	be	AUX
easat-7807	166	9	of	of	ADP
easat-7807	166	10	a	a	DET
easat-7807	166	11	relevant	relevant	ADJ
easat-7807	166	12	value	value	NOUN
easat-7807	166	13	with	with	ADP
easat-7807	166	14	the	the	DET
easat-7807	166	15	share	share	NOUN
easat-7807	166	16	price	price	NOUN
easat-7807	166	17	.	.	PUNCT
easat-7807	167	1	2	2	X
easat-7807	167	2	.	.	X
easat-7807	167	3	the	the	DET
easat-7807	167	4	earnings	earning	NOUN
easat-7807	167	5	per	per	ADP
easat-7807	167	6	share	share	NOUN
easat-7807	167	7	is	be	AUX
easat-7807	167	8	of	of	ADP
easat-7807	167	9	a	a	DET
easat-7807	167	10	relevant	relevant	ADJ
easat-7807	167	11	value	value	NOUN
easat-7807	167	12	with	with	ADP
easat-7807	167	13	the	the	DET
easat-7807	167	14	share	share	NOUN
easat-7807	167	15	price	price	NOUN
easat-7807	167	16	.	.	PUNCT
easat-7807	168	1	3	3	X
easat-7807	168	2	.	.	X
easat-7807	168	3	the	the	DET
easat-7807	168	4	residual	residual	ADJ
easat-7807	168	5	income	income	NOUN
easat-7807	168	6	is	be	AUX
easat-7807	168	7	of	of	ADP
easat-7807	168	8	a	a	DET
easat-7807	168	9	relevant	relevant	ADJ
easat-7807	168	10	value	value	NOUN
easat-7807	168	11	with	with	ADP
easat-7807	168	12	the	the	DET
easat-7807	168	13	share	share	NOUN
easat-7807	168	14	price	price	NOUN
easat-7807	168	15	.	.	PUNCT
easat-7807	169	1	4	4	X
easat-7807	169	2	.	.	X
easat-7807	169	3	the	the	DET
easat-7807	169	4	book	book	NOUN
easat-7807	169	5	value	value	NOUN
easat-7807	169	6	,	,	PUNCT
easat-7807	169	7	earnings	earning	NOUN
easat-7807	169	8	per	per	ADP
easat-7807	169	9	share	share	NOUN
easat-7807	169	10	,	,	PUNCT
easat-7807	169	11	and	and	CCONJ
easat-7807	169	12	residual	residual	ADJ
easat-7807	169	13	income	income	NOUN
easat-7807	169	14	are	be	AUX
easat-7807	169	15	of	of	ADP
easat-7807	169	16	a	a	DET
easat-7807	169	17	value	value	NOUN
easat-7807	169	18	relevant	relevant	ADJ
easat-7807	169	19	with	with	ADP
easat-7807	169	20	the	the	DET
easat-7807	169	21	share	share	NOUN
easat-7807	169	22	price	price	NOUN
easat-7807	169	23	.	.	PUNCT
easat-7807	170	1	5	5	X
easat-7807	170	2	.	.	X
easat-7807	170	3	the	the	DET
easat-7807	170	4	book	book	NOUN
easat-7807	170	5	value	value	NOUN
easat-7807	170	6	per	per	ADP
easat-7807	170	7	share	share	NOUN
easat-7807	170	8	is	be	AUX
easat-7807	170	9	of	of	ADP
easat-7807	170	10	a	a	DET
easat-7807	170	11	relevant	relevant	ADJ
easat-7807	170	12	value	value	NOUN
easat-7807	170	13	with	with	ADP
easat-7807	170	14	the	the	DET
easat-7807	170	15	net	net	ADJ
easat-7807	170	16	annual	annual	ADJ
easat-7807	170	17	returns	return	NOUN
easat-7807	170	18	on	on	ADP
easat-7807	170	19	shares	share	NOUN
easat-7807	170	20	.	.	PUNCT
easat-7807	171	1	6	6	X
easat-7807	171	2	.	.	X
easat-7807	171	3	the	the	DET
easat-7807	171	4	earnings	earning	NOUN
easat-7807	171	5	per	per	ADP
easat-7807	171	6	share	share	NOUN
easat-7807	171	7	are	be	AUX
easat-7807	171	8	of	of	ADP
easat-7807	171	9	a	a	DET
easat-7807	171	10	relevant	relevant	ADJ
easat-7807	171	11	value	value	NOUN
easat-7807	171	12	with	with	ADP
easat-7807	171	13	the	the	DET
easat-7807	171	14	net	net	ADJ
easat-7807	171	15	annual	annual	ADJ
easat-7807	171	16	returns	return	NOUN
easat-7807	171	17	on	on	ADP
easat-7807	171	18	shares	share	NOUN
easat-7807	171	19	.	.	PUNCT
easat-7807	172	1	7	7	X
easat-7807	172	2	.	.	X
easat-7807	172	3	the	the	DET
easat-7807	172	4	residual	residual	ADJ
easat-7807	172	5	income	income	NOUN
easat-7807	172	6	is	be	AUX
easat-7807	172	7	of	of	ADP
easat-7807	172	8	a	a	DET
easat-7807	172	9	relevant	relevant	ADJ
easat-7807	172	10	value	value	NOUN
easat-7807	172	11	with	with	ADP
easat-7807	172	12	the	the	DET
easat-7807	172	13	net	net	ADJ
easat-7807	172	14	annual	annual	ADJ
easat-7807	172	15	returns	return	NOUN
easat-7807	172	16	on	on	ADP
easat-7807	172	17	shares	share	NOUN
easat-7807	172	18	.	.	PUNCT
easat-7807	173	1	8	8	X
easat-7807	173	2	.	.	PUNCT
easat-7807	174	1	the	the	DET
easat-7807	174	2	book	book	NOUN
easat-7807	174	3	value	value	NOUN
easat-7807	174	4	,	,	PUNCT
easat-7807	174	5	the	the	DET
easat-7807	174	6	earnings	earning	NOUN
easat-7807	174	7	per	per	ADP
easat-7807	174	8	share	share	NOUN
easat-7807	174	9	,	,	PUNCT
easat-7807	174	10	and	and	CCONJ
easat-7807	174	11	the	the	DET
easat-7807	174	12	residual	residual	ADJ
easat-7807	174	13	income	income	NOUN
easat-7807	174	14	are	be	AUX
easat-7807	174	15	of	of	ADP
easat-7807	174	16	a	a	DET
easat-7807	174	17	relevant	relevant	ADJ
easat-7807	174	18	value	value	NOUN
easat-7807	174	19	with	with	ADP
easat-7807	174	20	the	the	DET
easat-7807	174	21	net	net	ADJ
easat-7807	174	22	annual	annual	ADJ
easat-7807	174	23	returns	return	NOUN
easat-7807	174	24	on	on	ADP
easat-7807	174	25	shares	share	NOUN
easat-7807	174	26	.	.	PUNCT
easat-7807	175	1	3.4	3.4	NUM
easat-7807	175	2	.	.	PUNCT
easat-7807	175	3	model	model	NOUN
easat-7807	175	4	specifications	specification	NOUN
easat-7807	175	5	the	the	DET
easat-7807	175	6	study	study	NOUN
easat-7807	175	7	developed	develop	VERB
easat-7807	175	8	the	the	DET
easat-7807	175	9	following	follow	VERB
easat-7807	175	10	models	model	NOUN
easat-7807	175	11	to	to	PART
easat-7807	175	12	test	test	VERB
easat-7807	175	13	the	the	DET
easat-7807	175	14	study	study	NOUN
easat-7807	175	15	's	's	PART
easat-7807	175	16	hypotheses	hypothesis	NOUN
easat-7807	175	17	y	y	PROPN
easat-7807	175	18	a+b	a+b	PROPN
easat-7807	175	19	x+∈	x+∈	PROPN
easat-7807	175	20	(	(	PUNCT
easat-7807	175	21	2	2	NUM
easat-7807	175	22	)	)	PUNCT
easat-7807	175	23	whereas	whereas	SCONJ
easat-7807	175	24	:	:	PUNCT
easat-7807	175	25	y	y	PROPN
easat-7807	175	26	=	=	NOUN
easat-7807	175	27	dependent	dependent	ADJ
easat-7807	175	28	variable	variable	NOUN
easat-7807	175	29	;	;	PUNCT
easat-7807	175	30	a	a	DET
easat-7807	175	31	=	=	NOUN
easat-7807	175	32	intercept	intercept	NOUN
easat-7807	175	33	;	;	PUNCT
easat-7807	175	34	x=	x=	X
easat-7807	176	1	the	the	DET
easat-7807	176	2	independent	independent	ADJ
easat-7807	176	3	variable	variable	NOUN
easat-7807	176	4	;	;	PUNCT
easat-7807	176	5	b	b	X
easat-7807	176	6	=	=	PUNCT
easat-7807	176	7	the	the	DET
easat-7807	176	8	slope	slope	NOUN
easat-7807	176	9	;	;	PUNCT
easat-7807	176	10	∈=	∈=	ADP
easat-7807	176	11	the	the	DET
easat-7807	176	12	residual	residual	ADJ
easat-7807	176	13	(	(	PUNCT
easat-7807	176	14	error	error	NOUN
easat-7807	176	15	term	term	NOUN
easat-7807	176	16	)	)	PUNCT
easat-7807	176	17	y1sp=	y1sp=	PROPN
easat-7807	176	18	a+b	a+b	NUM
easat-7807	176	19	x1bvs	x1bvs	NUM
easat-7807	176	20	(	(	PUNCT
easat-7807	176	21	3	3	NUM
easat-7807	176	22	)	)	PUNCT
easat-7807	176	23	y1sp	y1sp	NOUN
easat-7807	176	24	=	=	SYM
easat-7807	176	25	a+b	a+b	NUM
easat-7807	176	26	x2	x2	PROPN
easat-7807	176	27	eps	eps	PROPN
easat-7807	176	28	+	+	PROPN
easat-7807	176	29	∈	∈	PROPN
easat-7807	176	30	(	(	PUNCT
easat-7807	176	31	4	4	NUM
easat-7807	176	32	)	)	PUNCT
easat-7807	176	33	y1sp	y1sp	NOUN
easat-7807	176	34	=	=	SYM
easat-7807	176	35	a+b	a+b	NUM
easat-7807	176	36	x	x	SYM
easat-7807	176	37	3	3	NUM
easat-7807	176	38	ri	ri	PROPN
easat-7807	176	39	(	(	PUNCT
easat-7807	176	40	5	5	NUM
easat-7807	176	41	)	)	PUNCT
easat-7807	176	42	y1sp	y1sp	NOUN
easat-7807	176	43	=	=	SYM
easat-7807	176	44	a+b	a+b	NUM
easat-7807	176	45	x1bvs	x1bvs	NUM
easat-7807	176	46	,	,	PUNCT
easat-7807	176	47	bx2	bx2	PROPN
easat-7807	176	48	eps	eps	PROPN
easat-7807	176	49	,	,	PUNCT
easat-7807	176	50	x	x	X
easat-7807	176	51	3b	3b	NOUN
easat-7807	176	52	ri+∈	ri+∈	NOUN
easat-7807	176	53	(	(	PUNCT
easat-7807	176	54	6	6	NUM
easat-7807	176	55	)	)	PUNCT
easat-7807	176	56	y2	y2	NOUN
easat-7807	176	57	nar	nar	NOUN
easat-7807	176	58	=	=	SYM
easat-7807	176	59	a+b	a+b	NUM
easat-7807	176	60	x1bvs+∈	x1bvs+∈	PUNCT
easat-7807	176	61	(	(	PUNCT
easat-7807	176	62	7	7	X
easat-7807	176	63	)	)	PUNCT
easat-7807	176	64	sy2	sy2	ADJ
easat-7807	176	65	nar	nar	NOUN
easat-7807	176	66	r=	r=	ADJ
easat-7807	176	67	a+b	a+b	NUM
easat-7807	176	68	x2	x2	PROPN
easat-7807	176	69	eps	eps	PROPN
easat-7807	176	70	+	+	PROPN
easat-7807	176	71	∈	∈	PROPN
easat-7807	176	72	(	(	PUNCT
easat-7807	176	73	8)	8)	NUM
easat-7807	176	74	y2	y2	NOUN
easat-7807	176	75	nar	nar	NOUN
easat-7807	176	76	=	=	SYM
easat-7807	176	77	a+b	a+b	NUM
easat-7807	176	78	x	x	SYM
easat-7807	176	79	3	3	NUM
easat-7807	176	80	ri+∈	ri+∈	NOUN
easat-7807	176	81	(	(	PUNCT
easat-7807	176	82	9	9	X
easat-7807	176	83	)	)	PUNCT
easat-7807	176	84	y2	y2	NOUN
easat-7807	176	85	nar	nar	NOUN
easat-7807	176	86	=	=	SYM
easat-7807	176	87	a+b	a+b	NUM
easat-7807	176	88	x1bvs	x1bvs	NUM
easat-7807	176	89	,	,	PUNCT
easat-7807	176	90	bx2	bx2	PROPN
easat-7807	176	91	eps	eps	PROPN
easat-7807	176	92	,	,	PUNCT
easat-7807	176	93	bx	bx	X
easat-7807	176	94	3	3	NUM
easat-7807	176	95	ri+∈	ri+∈	PROPN
easat-7807	176	96	(	(	PUNCT
easat-7807	176	97	10	10	NUM
easat-7807	176	98	)	)	PUNCT
easat-7807	176	99	3.5	3.5	NUM
easat-7807	176	100	.	.	PUNCT
easat-7807	176	101	calculating	calculate	VERB
easat-7807	176	102	cost	cost	NOUN
easat-7807	176	103	of	of	ADP
easat-7807	176	104	capital	capital	NOUN
easat-7807	176	105	the	the	DET
easat-7807	176	106	study	study	NOUN
easat-7807	176	107	employed	employ	VERB
easat-7807	176	108	the	the	DET
easat-7807	176	109	capital	capital	NOUN
easat-7807	176	110	asset	asset	NOUN
easat-7807	176	111	pricing	pricing	NOUN
easat-7807	176	112	model	model	NOUN
easat-7807	176	113	(	(	PUNCT
easat-7807	176	114	capm	capm	PROPN
easat-7807	176	115	)	)	PUNCT
easat-7807	176	116	,	,	PUNCT
easat-7807	176	117	developed	develop	VERB
easat-7807	176	118	by	by	ADP
easat-7807	176	119	sharpe	sharpe	PROPN
easat-7807	176	120	(	(	PUNCT
easat-7807	176	121	1963	1963	NUM
easat-7807	176	122	)	)	PUNCT
easat-7807	176	123	,	,	PUNCT
easat-7807	176	124	to	to	PART
easat-7807	176	125	quantify	quantify	VERB
easat-7807	176	126	the	the	DET
easat-7807	176	127	relationship	relationship	NOUN
easat-7807	176	128	between	between	ADP
easat-7807	176	129	the	the	DET
easat-7807	176	130	expected	expect	VERB
easat-7807	176	131	return	return	NOUN
easat-7807	176	132	and	and	CCONJ
easat-7807	176	133	the	the	DET
easat-7807	176	134	risk	risk	NOUN
easat-7807	176	135	of	of	ADP
easat-7807	176	136	investing	invest	VERB
easat-7807	176	137	in	in	ADP
easat-7807	176	138	securities	security	NOUN
easat-7807	176	139	.	.	PUNCT
easat-7807	177	1	the	the	DET
easat-7807	177	2	expected	expect	VERB
easat-7807	177	3	return	return	NOUN
easat-7807	177	4	on	on	ADP
easat-7807	177	5	a	a	DET
easat-7807	177	6	security	security	NOUN
easat-7807	177	7	is	be	AUX
easat-7807	177	8	a	a	DET
easat-7807	177	9	function	function	NOUN
easat-7807	177	10	of	of	ADP
easat-7807	177	11	the	the	DET
easat-7807	177	12	risk	risk	NOUN
easat-7807	177	13	-	-	PUNCT
easat-7807	177	14	free	free	ADJ
easat-7807	177	15	rate	rate	NOUN
easat-7807	177	16	,	,	PUNCT
easat-7807	177	17	market	market	NOUN
easat-7807	177	18	rate	rate	NOUN
easat-7807	177	19	,	,	PUNCT
easat-7807	177	20	risk	risk	NOUN
easat-7807	177	21	premium	premium	NOUN
easat-7807	177	22	,	,	PUNCT
easat-7807	177	23	and	and	CCONJ
easat-7807	177	24	beta	beta	NOUN
easat-7807	177	25	of	of	ADP
easat-7807	177	26	the	the	DET
easat-7807	177	27	security	security	NOUN
easat-7807	177	28	.	.	PUNCT
easat-7807	178	1	the	the	DET
easat-7807	178	2	model	model	NOUN
easat-7807	178	3	was	be	AUX
easat-7807	178	4	widely	widely	ADV
easat-7807	178	5	used	use	VERB
easat-7807	178	6	in	in	ADP
easat-7807	178	7	calculating	calculate	VERB
easat-7807	178	8	the	the	DET
easat-7807	178	9	cost	cost	NOUN
easat-7807	178	10	of	of	ADP
easat-7807	178	11	capital	capital	NOUN
easat-7807	178	12	,	,	PUNCT
easat-7807	178	13	which	which	PRON
easat-7807	178	14	serves	serve	VERB
easat-7807	178	15	as	as	ADP
easat-7807	178	16	a	a	DET
easat-7807	178	17	discount	discount	NOUN
easat-7807	178	18	rate	rate	NOUN
easat-7807	178	19	or	or	CCONJ
easat-7807	178	20	hurdle	hurdle	NOUN
easat-7807	178	21	rate	rate	NOUN
easat-7807	178	22	to	to	PART
easat-7807	178	23	discount	discount	VERB
easat-7807	178	24	future	future	ADJ
easat-7807	178	25	cash	cash	NOUN
easat-7807	178	26	flows	flow	NOUN
easat-7807	178	27	generated	generate	VERB
easat-7807	178	28	by	by	ADP
easat-7807	178	29	the	the	DET
easat-7807	178	30	assets	asset	NOUN
easat-7807	178	31	.	.	PUNCT
easat-7807	179	1	the	the	DET
easat-7807	179	2	capm	capm	PROPN
easat-7807	179	3	formula	formula	NOUN
easat-7807	179	4	is	be	AUX
easat-7807	179	5	as	as	SCONJ
easat-7807	179	6	follows	follow	VERB
easat-7807	179	7	:	:	PUNCT
easat-7807	179	8	337	337	NUM
easat-7807	179	9	edelweiss	edelweiss	PROPN
easat-7807	179	10	applied	apply	VERB
easat-7807	179	11	science	science	NOUN
easat-7807	179	12	and	and	CCONJ
easat-7807	179	13	technology	technology	NOUN
easat-7807	179	14	issn	issn	PROPN
easat-7807	179	15	:	:	PUNCT
easat-7807	179	16	2576	2576	NUM
easat-7807	179	17	-	-	SYM
easat-7807	179	18	8484	8484	NUM
easat-7807	179	19	vol	vol	NOUN
easat-7807	179	20	.	.	PROPN
easat-7807	180	1	9	9	NUM
easat-7807	180	2	,	,	PUNCT
easat-7807	180	3	no	no	INTJ
easat-7807	180	4	.	.	NOUN
easat-7807	181	1	6	6	NUM
easat-7807	181	2	:	:	PUNCT
easat-7807	181	3	332	332	NUM
easat-7807	181	4	-	-	SYM
easat-7807	181	5	344	344	NUM
easat-7807	181	6	,	,	PUNCT
easat-7807	181	7	2025	2025	NUM
easat-7807	181	8	doi	doi	NOUN
easat-7807	181	9	:	:	PUNCT
easat-7807	181	10	10.55214/25768484.v9i6.7807	10.55214/25768484.v9i6.7807	NUM
easat-7807	181	11	©	©	PROPN
easat-7807	181	12	2025	2025	NUM
easat-7807	181	13	by	by	ADP
easat-7807	181	14	the	the	DET
easat-7807	181	15	author	author	NOUN
easat-7807	181	16	;	;	PUNCT
easat-7807	181	17	licensee	licensee	PROPN
easat-7807	181	18	learning	learning	NOUN
easat-7807	181	19	gate	gate	PROPN
easat-7807	181	20	er=	er=	PROPN
easat-7807	181	21	rfr+	rfr+	PROPN
easat-7807	181	22	{	{	PUNCT
easat-7807	181	23	(	(	PUNCT
easat-7807	181	24	beta	beta	NOUN
easat-7807	181	25	(	(	PUNCT
easat-7807	181	26	mr	mr	PROPN
easat-7807	181	27	–	–	PUNCT
easat-7807	181	28	rfr	rfr	PROPN
easat-7807	181	29	)	)	PUNCT
easat-7807	181	30	)	)	PUNCT
easat-7807	181	31	(	(	PUNCT
easat-7807	181	32	11	11	NUM
easat-7807	181	33	)	)	PUNCT
easat-7807	181	34	whereas	whereas	SCONJ
easat-7807	181	35	e.r	e.r	PROPN
easat-7807	181	36	.	.	PUNCT
easat-7807	182	1	=	=	PRON
easat-7807	182	2	expected	expect	VERB
easat-7807	182	3	return	return	NOUN
easat-7807	182	4	on	on	ADP
easat-7807	182	5	the	the	DET
easat-7807	182	6	security	security	NOUN
easat-7807	182	7	,	,	PUNCT
easat-7807	182	8	i.e.	i.e.	X
easat-7807	182	9	,	,	PUNCT
easat-7807	182	10	cost	cost	NOUN
easat-7807	182	11	of	of	ADP
easat-7807	182	12	capital	capital	NOUN
easat-7807	182	13	;	;	PUNCT
easat-7807	182	14	rfr	rfr	PROPN
easat-7807	182	15	risk	risk	NOUN
easat-7807	182	16	-	-	PUNCT
easat-7807	182	17	free	free	ADJ
easat-7807	182	18	rate	rate	NOUN
easat-7807	182	19	;	;	PUNCT
easat-7807	182	20	beta	beta	ADJ
easat-7807	182	21	stock	stock	NOUN
easat-7807	182	22	risk	risk	NOUN
easat-7807	182	23	factor	factor	NOUN
easat-7807	182	24	.	.	PUNCT
easat-7807	183	1	mr	mr	PROPN
easat-7807	183	2	=	=	PRON
easat-7807	183	3	expected	expect	VERB
easat-7807	183	4	return	return	NOUN
easat-7807	183	5	of	of	ADP
easat-7807	183	6	the	the	DET
easat-7807	183	7	index	index	NOUN
easat-7807	183	8	of	of	ADP
easat-7807	183	9	the	the	DET
easat-7807	183	10	market	market	NOUN
easat-7807	183	11	;	;	PUNCT
easat-7807	183	12	risk	risk	NOUN
easat-7807	183	13	premium	premium	NOUN
easat-7807	183	14	=	=	PUNCT
easat-7807	183	15	(	(	PUNCT
easat-7807	183	16	mr	mr	PROPN
easat-7807	183	17	–	–	PUNCT
easat-7807	183	18	rfr	rfr	PROPN
easat-7807	183	19	)	)	PUNCT
easat-7807	183	20	the	the	DET
easat-7807	183	21	study	study	NOUN
easat-7807	183	22	calculated	calculate	VERB
easat-7807	183	23	beta	beta	NOUN
easat-7807	183	24	as	as	SCONJ
easat-7807	183	25	follows	follow	VERB
easat-7807	183	26	:	:	PUNCT
easat-7807	183	27	beta	beta	ADJ
easat-7807	183	28	coefficient	coefficient	NOUN
easat-7807	183	29	=	=	X
easat-7807	183	30	covariance	covariance	NOUN
easat-7807	183	31	(	(	PUNCT
easat-7807	183	32	m.r	m.r	PROPN
easat-7807	183	33	.	.	PROPN
easat-7807	183	34	,	,	PUNCT
easat-7807	183	35	r.s.)/	r.s.)/	NUM
easat-7807	183	36	variance	variance	NOUN
easat-7807	183	37	(	(	PUNCT
easat-7807	183	38	m.r	m.r	PROPN
easat-7807	183	39	.	.	PROPN
easat-7807	183	40	)	)	PUNCT
easat-7807	184	1	(	(	PUNCT
easat-7807	184	2	12	12	NUM
easat-7807	184	3	)	)	PUNCT
easat-7807	184	4	whereas	whereas	SCONJ
easat-7807	184	5	r.s	r.s	PROPN
easat-7807	184	6	.	.	PUNCT
easat-7807	185	1	=	=	PRON
easat-7807	185	2	the	the	DET
easat-7807	185	3	return	return	NOUN
easat-7807	185	4	on	on	ADP
easat-7807	185	5	an	an	DET
easat-7807	185	6	individual	individual	ADJ
easat-7807	185	7	share	share	NOUN
easat-7807	185	8	;	;	PUNCT
easat-7807	185	9	m.r	m.r	PROPN
easat-7807	185	10	.	.	PUNCT
easat-7807	185	11	=	=	PUNCT
easat-7807	186	1	the	the	DET
easat-7807	186	2	return	return	NOUN
easat-7807	186	3	on	on	ADP
easat-7807	186	4	the	the	DET
easat-7807	186	5	market	market	NOUN
easat-7807	186	6	as	as	ADP
easat-7807	186	7	a	a	DET
easat-7807	186	8	whole	whole	NOUN
easat-7807	186	9	;	;	PUNCT
easat-7807	186	10	covariance	covariance	VERB
easat-7807	186	11	how	how	SCONJ
easat-7807	186	12	changes	change	NOUN
easat-7807	186	13	in	in	ADP
easat-7807	186	14	share	share	NOUN
easat-7807	186	15	returns	return	NOUN
easat-7807	186	16	relative	relative	ADJ
easat-7807	186	17	to	to	ADP
easat-7807	186	18	changes	change	NOUN
easat-7807	186	19	in	in	ADP
easat-7807	186	20	the	the	DET
easat-7807	186	21	market	market	NOUN
easat-7807	186	22	returns	return	NOUN
easat-7807	186	23	;	;	PUNCT
easat-7807	186	24	variance	variance	NOUN
easat-7807	186	25	=	=	PUNCT
easat-7807	186	26	how	how	SCONJ
easat-7807	186	27	far	far	ADV
easat-7807	186	28	market	market	NOUN
easat-7807	186	29	returns	return	NOUN
easat-7807	186	30	were	be	AUX
easat-7807	186	31	spreading	spread	VERB
easat-7807	186	32	out	out	ADP
easat-7807	186	33	from	from	ADP
easat-7807	186	34	their	their	PRON
easat-7807	186	35	mean	mean	NOUN
easat-7807	186	36	.	.	PUNCT
easat-7807	187	1	the	the	DET
easat-7807	187	2	study	study	NOUN
easat-7807	187	3	uses	use	VERB
easat-7807	187	4	the	the	DET
easat-7807	187	5	following	follow	VERB
easat-7807	187	6	parameters	parameter	NOUN
easat-7807	187	7	to	to	PART
easat-7807	187	8	calculate	calculate	VERB
easat-7807	187	9	the	the	DET
easat-7807	187	10	cost	cost	NOUN
easat-7807	187	11	of	of	ADP
easat-7807	187	12	capital	capital	NOUN
easat-7807	187	13	.	.	PUNCT
easat-7807	188	1	the	the	DET
easat-7807	188	2	risk	risk	NOUN
easat-7807	188	3	-	-	PUNCT
easat-7807	188	4	free	free	ADJ
easat-7807	188	5	return	return	NOUN
easat-7807	188	6	:	:	PUNCT
easat-7807	188	7	the	the	DET
easat-7807	188	8	study	study	NOUN
easat-7807	188	9	relied	rely	VERB
easat-7807	188	10	on	on	ADP
easat-7807	188	11	the	the	DET
easat-7807	188	12	rate	rate	NOUN
easat-7807	188	13	of	of	ADP
easat-7807	188	14	return	return	NOUN
easat-7807	188	15	on	on	ADP
easat-7807	188	16	government	government	NOUN
easat-7807	188	17	treasury	treasury	NOUN
easat-7807	188	18	bonds	bond	NOUN
easat-7807	188	19	for	for	ADP
easat-7807	188	20	ten	ten	NUM
easat-7807	188	21	years	year	NOUN
easat-7807	188	22	,	,	PUNCT
easat-7807	188	23	which	which	PRON
easat-7807	188	24	was	be	AUX
easat-7807	188	25	recorded	record	VERB
easat-7807	188	26	at	at	ADP
easat-7807	188	27	3.05	3.05	NUM
easat-7807	188	28	%	%	NOUN
easat-7807	188	29	.	.	PUNCT
easat-7807	189	1	%	%	INTJ
easat-7807	189	2	.	.	PUNCT
easat-7807	190	1	considering	consider	VERB
easat-7807	190	2	that	that	SCONJ
easat-7807	190	3	investments	investment	NOUN
easat-7807	190	4	in	in	ADP
easat-7807	190	5	stocks	stock	NOUN
easat-7807	190	6	are	be	AUX
easat-7807	190	7	long	long	ADJ
easat-7807	190	8	-	-	PUNCT
easat-7807	190	9	term	term	NOUN
easat-7807	190	10	investments	investment	NOUN
easat-7807	190	11	,	,	PUNCT
easat-7807	190	12	it	it	PRON
easat-7807	190	13	is	be	AUX
easat-7807	190	14	necessary	necessary	ADJ
easat-7807	190	15	to	to	PART
easat-7807	190	16	choose	choose	VERB
easat-7807	190	17	a	a	DET
easat-7807	190	18	long	long	ADJ
easat-7807	190	19	-	-	PUNCT
easat-7807	190	20	term	term	NOUN
easat-7807	190	21	rate	rate	NOUN
easat-7807	190	22	of	of	ADP
easat-7807	190	23	return	return	NOUN
easat-7807	190	24	,	,	PUNCT
easat-7807	190	25	unlike	unlike	ADP
easat-7807	190	26	some	some	DET
easat-7807	190	27	previous	previous	ADJ
easat-7807	190	28	studies	study	NOUN
easat-7807	190	29	that	that	PRON
easat-7807	190	30	relied	rely	VERB
easat-7807	190	31	on	on	ADP
easat-7807	190	32	short	short	ADJ
easat-7807	190	33	-	-	PUNCT
easat-7807	190	34	term	term	NOUN
easat-7807	190	35	returns	return	NOUN
easat-7807	190	36	in	in	ADP
easat-7807	190	37	u.s	u.s	PROPN
easat-7807	190	38	.	.	PROPN
easat-7807	190	39	$	$	SYM
easat-7807	190	40	.	.	PUNCT
easat-7807	191	1	the	the	DET
easat-7807	191	2	study	study	NOUN
easat-7807	191	3	used	use	VERB
easat-7807	191	4	the	the	DET
easat-7807	191	5	saudi	saudi	ADJ
easat-7807	191	6	government	government	NOUN
easat-7807	191	7	treasury	treasury	PROPN
easat-7807	191	8	bond	bond	NOUN
easat-7807	191	9	return	return	NOUN
easat-7807	191	10	as	as	ADP
easat-7807	191	11	a	a	DET
easat-7807	191	12	proxy	proxy	NOUN
easat-7807	191	13	for	for	ADP
easat-7807	191	14	the	the	DET
easat-7807	191	15	risk	risk	NOUN
easat-7807	191	16	-	-	PUNCT
easat-7807	191	17	free	free	ADJ
easat-7807	191	18	rate	rate	NOUN
easat-7807	191	19	to	to	PART
easat-7807	191	20	compare	compare	VERB
easat-7807	191	21	returns	return	NOUN
easat-7807	191	22	on	on	ADP
easat-7807	191	23	investments	investment	NOUN
easat-7807	191	24	denominated	denominate	VERB
easat-7807	191	25	in	in	ADP
easat-7807	191	26	saudi	saudi	ADJ
easat-7807	191	27	arabian	arabian	ADJ
easat-7807	191	28	riyals	riyal	NOUN
easat-7807	191	29	(	(	PUNCT
easat-7807	191	30	sar	sar	NOUN
easat-7807	191	31	)	)	PUNCT
easat-7807	191	32	.	.	PUNCT
easat-7807	192	1	see	see	VERB
easat-7807	192	2	table	table	NOUN
easat-7807	192	3	2	2	NUM
easat-7807	192	4	.	.	PUNCT
easat-7807	192	5	table	table	NOUN
easat-7807	192	6	2	2	NUM
easat-7807	192	7	.	.	PUNCT
easat-7807	193	1	ftse	ftse	PROPN
easat-7807	193	2	saudi	saudi	ADJ
easat-7807	193	3	arabian	arabian	ADJ
easat-7807	193	4	government	government	NOUN
easat-7807	193	5	bond	bond	NOUN
easat-7807	193	6	index	index	NOUN
easat-7807	193	7	.	.	PUNCT
easat-7807	194	1	periods	periods	PROPN
easat-7807	194	2	average	average	ADJ
easat-7807	194	3	coupon	coupon	NOUN
easat-7807	194	4	(	(	PUNCT
easat-7807	194	5	%	%	NOUN
easat-7807	194	6	)	)	PUNCT
easat-7807	194	7	1	1	NUM
easat-7807	194	8	-	-	SYM
easat-7807	194	9	3	3	NUM
easat-7807	194	10	years	year	NOUN
easat-7807	194	11	2.83	2.83	NUM
easat-7807	194	12	3	3	NUM
easat-7807	194	13	-	-	SYM
easat-7807	194	14	5	5	NUM
easat-7807	194	15	years	year	NOUN
easat-7807	194	16	2.75	2.75	NUM
easat-7807	194	17	5	5	NUM
easat-7807	194	18	-	-	SYM
easat-7807	194	19	7	7	NUM
easat-7807	194	20	years	year	NOUN
easat-7807	194	21	2.9	2.9	NUM
easat-7807	194	22	7	7	NUM
easat-7807	194	23	-	-	SYM
easat-7807	194	24	10	10	NUM
easat-7807	194	25	years	year	NOUN
easat-7807	194	26	3.05	3.05	NUM
easat-7807	194	27	10	10	NUM
easat-7807	194	28	+	+	NUM
easat-7807	194	29	years	year	NOUN
easat-7807	194	30	3.62	3.62	NUM
easat-7807	194	31	source	source	NOUN
easat-7807	194	32	:	:	PUNCT
easat-7807	194	33	ftse	ftse	PROPN
easat-7807	194	34	russell	russell	PROPN
easat-7807	194	35	factsheet	factsheet	PROPN
easat-7807	194	36	|	|	ADV
easat-7807	194	37	march	march	PROPN
easat-7807	194	38	31	31	NUM
easat-7807	194	39	,	,	PUNCT
easat-7807	194	40	2023	2023	NUM
easat-7807	194	41	.	.	PUNCT
easat-7807	195	1	market	market	NOUN
easat-7807	195	2	return	return	NOUN
easat-7807	195	3	:	:	PUNCT
easat-7807	195	4	the	the	DET
easat-7807	195	5	study	study	NOUN
easat-7807	195	6	used	use	VERB
easat-7807	195	7	the	the	DET
easat-7807	195	8	average	average	ADJ
easat-7807	195	9	returns	return	NOUN
easat-7807	195	10	of	of	ADP
easat-7807	195	11	the	the	DET
easat-7807	195	12	saudi	saudi	ADJ
easat-7807	195	13	stock	stock	PROPN
easat-7807	195	14	exchange	exchange	PROPN
easat-7807	195	15	index	index	NOUN
easat-7807	195	16	(	(	PUNCT
easat-7807	195	17	tasi	tasi	NOUN
easat-7807	195	18	)	)	PUNCT
easat-7807	195	19	,	,	PUNCT
easat-7807	195	20	which	which	PRON
easat-7807	195	21	recorded	record	VERB
easat-7807	195	22	0.053	0.053	NUM
easat-7807	195	23	during	during	ADP
easat-7807	195	24	the	the	DET
easat-7807	195	25	study	study	NOUN
easat-7807	195	26	period	period	NOUN
easat-7807	195	27	,	,	PUNCT
easat-7807	195	28	as	as	ADP
easat-7807	195	29	a	a	DET
easat-7807	195	30	proxy	proxy	NOUN
easat-7807	195	31	for	for	ADP
easat-7807	195	32	market	market	NOUN
easat-7807	195	33	return	return	NOUN
easat-7807	195	34	.	.	PUNCT
easat-7807	196	1	see	see	VERB
easat-7807	196	2	table	table	NOUN
easat-7807	196	3	3	3	X
easat-7807	196	4	.	.	PUNCT
easat-7807	197	1	investing	invest	VERB
easat-7807	197	2	in	in	ADP
easat-7807	197	3	stocks	stock	NOUN
easat-7807	197	4	yields	yield	VERB
easat-7807	197	5	two	two	NUM
easat-7807	197	6	types	type	NOUN
easat-7807	197	7	of	of	ADP
easat-7807	197	8	returns	return	NOUN
easat-7807	197	9	:	:	PUNCT
easat-7807	197	10	the	the	DET
easat-7807	197	11	first	first	ADJ
easat-7807	197	12	is	be	AUX
easat-7807	197	13	to	to	PART
easat-7807	197	14	increase	increase	VERB
easat-7807	197	15	the	the	DET
easat-7807	197	16	stock	stock	NOUN
easat-7807	197	17	's	's	PART
easat-7807	197	18	market	market	NOUN
easat-7807	197	19	value	value	NOUN
easat-7807	197	20	,	,	PUNCT
easat-7807	197	21	and	and	CCONJ
easat-7807	197	22	the	the	DET
easat-7807	197	23	second	second	NOUN
easat-7807	197	24	is	be	AUX
easat-7807	197	25	to	to	PART
easat-7807	197	26	receive	receive	VERB
easat-7807	197	27	cash	cash	NOUN
easat-7807	197	28	dividends	dividend	NOUN
easat-7807	197	29	that	that	PRON
easat-7807	197	30	companies	company	NOUN
easat-7807	197	31	pay	pay	VERB
easat-7807	197	32	.	.	PUNCT
easat-7807	198	1	since	since	SCONJ
easat-7807	198	2	it	it	PRON
easat-7807	198	3	was	be	AUX
easat-7807	198	4	difficult	difficult	ADJ
easat-7807	198	5	to	to	PART
easat-7807	198	6	determine	determine	VERB
easat-7807	198	7	the	the	DET
easat-7807	198	8	size	size	NOUN
easat-7807	198	9	of	of	ADP
easat-7807	198	10	the	the	DET
easat-7807	198	11	dividends	dividend	NOUN
easat-7807	198	12	paid	pay	VERB
easat-7807	198	13	during	during	ADP
easat-7807	198	14	the	the	DET
easat-7807	198	15	study	study	NOUN
easat-7807	198	16	period	period	NOUN
easat-7807	198	17	,	,	PUNCT
easat-7807	198	18	the	the	DET
easat-7807	198	19	study	study	NOUN
easat-7807	198	20	relied	rely	VERB
easat-7807	198	21	on	on	ADP
easat-7807	198	22	the	the	DET
easat-7807	198	23	returns	return	NOUN
easat-7807	198	24	of	of	ADP
easat-7807	198	25	the	the	DET
easat-7807	198	26	market	market	NOUN
easat-7807	198	27	index	index	NOUN
easat-7807	198	28	.	.	PUNCT
easat-7807	199	1	table	table	NOUN
easat-7807	199	2	3	3	NUM
easat-7807	199	3	.	.	PUNCT
easat-7807	200	1	tasi	tasi	PROPN
easat-7807	200	2	share	share	PROPN
easat-7807	200	3	returns	return	NOUN
easat-7807	200	4	share	share	VERB
easat-7807	200	5	returns	return	NOUN
easat-7807	200	6	.	.	PUNCT
easat-7807	201	1	year	year	NOUN
easat-7807	201	2	ftse	ftse	PROPN
easat-7807	201	3	share	share	NOUN
easat-7807	201	4	returns	return	VERB
easat-7807	201	5	2022	2022	NUM
easat-7807	201	6	-0.07	-0.07	NUM
easat-7807	201	7	2021	2021	NUM
easat-7807	201	8	0.30	0.30	NUM
easat-7807	201	9	2020	2020	NUM
easat-7807	201	10	0.04	0.04	NUM
easat-7807	201	11	2019	2019	NUM
easat-7807	201	12	0.07	0.07	NUM
easat-7807	201	13	2018	2018	NUM
easat-7807	201	14	0.08	0.08	NUM
easat-7807	201	15	2017	2017	NUM
easat-7807	201	16	0.002	0.002	NUM
easat-7807	201	17	2016	2016	NUM
easat-7807	201	18	0.04	0.04	NUM
easat-7807	201	19	2015	2015	NUM
easat-7807	201	20	-0.17	-0.17	NUM
easat-7807	201	21	2014	2014	NUM
easat-7807	201	22	-0.02	-0.02	NUM
easat-7807	201	23	2013	2013	NUM
easat-7807	201	24	0.26	0.26	NUM
easat-7807	201	25	average	average	ADJ
easat-7807	201	26	5.3	5.3	NUM
easat-7807	201	27	source	source	NOUN
easat-7807	201	28	:	:	PUNCT
easat-7807	201	29	https://www.mubasher.info/markets/tdwl	https://www.mubasher.info/markets/tdwl	NOUN
easat-7807	201	30	.	.	PUNCT
easat-7807	202	1	beta	beta	NOUN
easat-7807	202	2	:	:	PUNCT
easat-7807	202	3	it	it	PRON
easat-7807	202	4	measures	measure	VERB
easat-7807	202	5	the	the	DET
easat-7807	202	6	volatility	volatility	NOUN
easat-7807	202	7	or	or	CCONJ
easat-7807	202	8	systematic	systematic	ADJ
easat-7807	202	9	risk	risk	NOUN
easat-7807	202	10	of	of	ADP
easat-7807	202	11	a	a	DET
easat-7807	202	12	security	security	NOUN
easat-7807	202	13	compared	compare	VERB
easat-7807	202	14	to	to	ADP
easat-7807	202	15	the	the	DET
easat-7807	202	16	market	market	NOUN
easat-7807	202	17	index	index	NOUN
easat-7807	202	18	.	.	PUNCT
easat-7807	203	1	table	table	NOUN
easat-7807	203	2	4	4	NUM
easat-7807	203	3	showed	show	VERB
easat-7807	203	4	that	that	SCONJ
easat-7807	203	5	beta	beta	ADJ
easat-7807	203	6	coefficients	coefficient	NOUN
easat-7807	203	7	for	for	ADP
easat-7807	203	8	all	all	DET
easat-7807	203	9	banks	bank	NOUN
easat-7807	203	10	under	under	ADP
easat-7807	203	11	study	study	NOUN
easat-7807	203	12	were	be	AUX
easat-7807	203	13	greater	great	ADJ
easat-7807	203	14	than	than	ADP
easat-7807	203	15	1	1	NUM
easat-7807	203	16	;	;	PUNCT
easat-7807	203	17	that	that	PRON
easat-7807	203	18	is	be	AUX
easat-7807	203	19	,	,	PUNCT
easat-7807	203	20	shares	share	NOUN
easat-7807	203	21	of	of	ADP
easat-7807	203	22	banks	bank	NOUN
easat-7807	203	23	added	add	VERB
easat-7807	203	24	more	more	ADJ
easat-7807	203	25	market	market	NOUN
easat-7807	203	26	risks	risk	NOUN
easat-7807	203	27	to	to	ADP
easat-7807	203	28	the	the	DET
easat-7807	203	29	market	market	NOUN
easat-7807	203	30	index	index	NOUN
easat-7807	203	31	.	.	PUNCT
easat-7807	204	1	beat	beat	VERB
easat-7807	204	2	equal	equal	ADJ
easat-7807	204	3	1	1	NUM
easat-7807	204	4	suggests	suggest	VERB
easat-7807	204	5	that	that	SCONJ
easat-7807	204	6	the	the	DET
easat-7807	204	7	volatility	volatility	NOUN
easat-7807	204	8	of	of	ADP
easat-7807	204	9	the	the	DET
easat-7807	204	10	share	share	NOUN
easat-7807	204	11	is	be	AUX
easat-7807	204	12	the	the	DET
easat-7807	204	13	same	same	ADJ
easat-7807	204	14	as	as	ADP
easat-7807	204	15	that	that	PRON
easat-7807	204	16	of	of	ADP
easat-7807	204	17	shares	share	NOUN
easat-7807	204	18	included	include	VERB
easat-7807	204	19	in	in	ADP
easat-7807	204	20	the	the	DET
easat-7807	204	21	market	market	NOUN
easat-7807	204	22	index	index	NOUN
easat-7807	204	23	.	.	PUNCT
easat-7807	205	1	a	a	DET
easat-7807	205	2	beta	beta	NOUN
easat-7807	205	3	value	value	NOUN
easat-7807	205	4	greater	great	ADJ
easat-7807	205	5	than	than	ADP
easat-7807	205	6	1	1	NUM
easat-7807	205	7	indicates	indicate	VERB
easat-7807	205	8	https://www.mubasher.info/markets/tdwl	https://www.mubasher.info/markets/tdwl	NOUN
easat-7807	205	9	338	338	NUM
easat-7807	205	10	edelweiss	edelweiss	PROPN
easat-7807	205	11	applied	apply	VERB
easat-7807	205	12	science	science	NOUN
easat-7807	205	13	and	and	CCONJ
easat-7807	205	14	technology	technology	NOUN
easat-7807	205	15	issn	issn	PROPN
easat-7807	205	16	:	:	PUNCT
easat-7807	205	17	2576	2576	NUM
easat-7807	205	18	-	-	SYM
easat-7807	205	19	8484	8484	NUM
easat-7807	205	20	vol	vol	NOUN
easat-7807	205	21	.	.	PROPN
easat-7807	206	1	9	9	NUM
easat-7807	206	2	,	,	PUNCT
easat-7807	206	3	no	no	INTJ
easat-7807	206	4	.	.	NOUN
easat-7807	207	1	6	6	NUM
easat-7807	207	2	:	:	PUNCT
easat-7807	207	3	332	332	NUM
easat-7807	207	4	-	-	SYM
easat-7807	207	5	344	344	NUM
easat-7807	207	6	,	,	PUNCT
easat-7807	207	7	2025	2025	NUM
easat-7807	207	8	doi	doi	NOUN
easat-7807	207	9	:	:	PUNCT
easat-7807	207	10	10.55214/25768484.v9i6.7807	10.55214/25768484.v9i6.7807	NUM
easat-7807	207	11	©	©	PROPN
easat-7807	207	12	2025	2025	NUM
easat-7807	207	13	by	by	ADP
easat-7807	207	14	the	the	DET
easat-7807	207	15	author	author	NOUN
easat-7807	207	16	;	;	PUNCT
easat-7807	207	17	licensee	licensee	PROPN
easat-7807	207	18	learning	learning	NOUN
easat-7807	207	19	gate	gate	NOUN
easat-7807	207	20	that	that	SCONJ
easat-7807	207	21	the	the	DET
easat-7807	207	22	volatility	volatility	NOUN
easat-7807	207	23	of	of	ADP
easat-7807	207	24	the	the	DET
easat-7807	207	25	share	share	NOUN
easat-7807	207	26	is	be	AUX
easat-7807	207	27	higher	high	ADJ
easat-7807	207	28	than	than	ADP
easat-7807	207	29	the	the	DET
easat-7807	207	30	volatility	volatility	NOUN
easat-7807	207	31	of	of	ADP
easat-7807	207	32	shares	share	NOUN
easat-7807	207	33	included	include	VERB
easat-7807	207	34	in	in	ADP
easat-7807	207	35	the	the	DET
easat-7807	207	36	index	index	NOUN
easat-7807	207	37	.	.	PUNCT
easat-7807	208	1	a	a	DET
easat-7807	208	2	beta	beta	ADJ
easat-7807	208	3	value	value	NOUN
easat-7807	208	4	of	of	ADP
easat-7807	208	5	less	less	ADJ
easat-7807	208	6	than	than	ADP
easat-7807	208	7	1	1	NUM
easat-7807	208	8	indicates	indicate	VERB
easat-7807	208	9	that	that	SCONJ
easat-7807	208	10	the	the	DET
easat-7807	208	11	share	share	NOUN
easat-7807	208	12	's	's	PART
easat-7807	208	13	volatility	volatility	NOUN
easat-7807	208	14	is	be	AUX
easat-7807	208	15	lower	low	ADJ
easat-7807	208	16	than	than	ADP
easat-7807	208	17	the	the	DET
easat-7807	208	18	shares	share	NOUN
easat-7807	208	19	included	include	VERB
easat-7807	208	20	in	in	ADP
easat-7807	208	21	the	the	DET
easat-7807	208	22	index	index	NOUN
easat-7807	208	23	.	.	PUNCT
easat-7807	209	1	table	table	NOUN
easat-7807	209	2	4	4	NUM
easat-7807	209	3	.	.	PUNCT
easat-7807	210	1	beta	beta	ADJ
easat-7807	210	2	calculations	calculation	NOUN
easat-7807	210	3	.	.	PUNCT
easat-7807	211	1	years	year	NOUN
easat-7807	211	2	banks	bank	NOUN
easat-7807	211	3	covariance	covariance	NOUN
easat-7807	211	4	variance	variance	NOUN
easat-7807	211	5	beta	beta	NOUN
easat-7807	211	6	2022	2022	NUM
easat-7807	211	7	z1	z1	NOUN
easat-7807	211	8	0.034284748	0.034284748	NUM
easat-7807	211	9	0.0178	0.0178	NUM
easat-7807	211	10	1.926092	1.926092	NUM
easat-7807	211	11	2021	2021	NUM
easat-7807	211	12	z2	z2	NOUN
easat-7807	211	13	0.144047479	0.144047479	NUM
easat-7807	211	14	0.0178	0.0178	NUM
easat-7807	211	15	8.092482	8.092482	NUM
easat-7807	211	16	2020	2020	NUM
easat-7807	211	17	z3	z3	PROPN
easat-7807	211	18	0.04704385	0.04704385	NUM
easat-7807	211	19	0.0178	0.0178	NUM
easat-7807	211	20	2.642889	2.642889	NUM
easat-7807	211	21	2019	2019	NUM
easat-7807	211	22	z4	z4	NOUN
easat-7807	211	23	0.061468122	0.061468122	NUM
easat-7807	211	24	0.0178	0.0178	NUM
easat-7807	211	25	1.664964	1.664964	NUM
easat-7807	211	26	2018	2018	NUM
easat-7807	211	27	z5	z5	X
easat-7807	211	28	0.021001404	0.021001404	NUM
easat-7807	211	29	0.0178	0.0178	NUM
easat-7807	211	30	3.453234	3.453234	NUM
easat-7807	211	31	2017	2017	NUM
easat-7807	211	32	z6	z6	NOUN
easat-7807	211	33	0.042227644	0.042227644	NUM
easat-7807	211	34	0.0178	0.0178	NUM
easat-7807	211	35	2.372318	2.372318	NUM
easat-7807	211	36	2016	2016	NUM
easat-7807	211	37	z7	z7	PROPN
easat-7807	211	38	0.058456747	0.058456747	NUM
easat-7807	211	39	0.0178	0.0178	NUM
easat-7807	211	40	3.284057	3.284057	NUM
easat-7807	211	41	2015	2015	NUM
easat-7807	211	42	z8	z8	NOUN
easat-7807	211	43	0.056544837	0.056544837	NUM
easat-7807	211	44	0.0178	0.0178	NUM
easat-7807	211	45	3.176648	3.176648	NUM
easat-7807	211	46	2014	2014	NUM
easat-7807	211	47	z9	z9	X
easat-7807	211	48	0.056544837	0.056544837	NUM
easat-7807	211	49	0.0178	0.0178	NUM
easat-7807	211	50	2.495158	2.495158	NUM
easat-7807	211	51	2013	2013	NUM
easat-7807	211	52	z10	z10	NOUN
easat-7807	211	53	0.044414204	0.044414204	NUM
easat-7807	211	54	0.0178	0.0178	NUM
easat-7807	211	55	1.878043	1.878043	NUM
easat-7807	211	56	source	source	NOUN
easat-7807	211	57	:	:	PUNCT
easat-7807	211	58	calculations	calculation	NOUN
easat-7807	211	59	by	by	ADP
easat-7807	211	60	the	the	DET
easat-7807	211	61	researcher	researcher	NOUN
easat-7807	211	62	based	base	VERB
easat-7807	211	63	on	on	ADP
easat-7807	211	64	secondary	secondary	ADJ
easat-7807	211	65	data	datum	NOUN
easat-7807	211	66	from	from	ADP
easat-7807	211	67	https://www.saudiexchange.sa/.	https://www.saudiexchange.sa/.	NOUN
easat-7807	211	68	according	accord	VERB
easat-7807	211	69	to	to	ADP
easat-7807	211	70	the	the	DET
easat-7807	211	71	capital	capital	NOUN
easat-7807	211	72	asset	asset	NOUN
easat-7807	211	73	pricing	pricing	NOUN
easat-7807	211	74	model	model	NOUN
easat-7807	211	75	(	(	PUNCT
easat-7807	211	76	capm	capm	PROPN
easat-7807	211	77	)	)	PUNCT
easat-7807	211	78	,	,	PUNCT
easat-7807	211	79	the	the	DET
easat-7807	211	80	cost	cost	NOUN
easat-7807	211	81	of	of	ADP
easat-7807	211	82	equity	equity	NOUN
easat-7807	211	83	is	be	AUX
easat-7807	211	84	calculated	calculate	VERB
easat-7807	211	85	using	use	VERB
easat-7807	211	86	the	the	DET
easat-7807	211	87	following	follow	VERB
easat-7807	211	88	equation	equation	NOUN
easat-7807	211	89	:	:	PUNCT
easat-7807	211	90	k	k	PROPN
easat-7807	211	91	rf	rf	PROPN
easat-7807	212	1	+	+	CCONJ
easat-7807	212	2	b	b	PROPN
easat-7807	212	3	(	(	PUNCT
easat-7807	212	4	rm	rm	NOUN
easat-7807	212	5	-	-	PUNCT
easat-7807	212	6	rf	rf	NOUN
easat-7807	212	7	)	)	PUNCT
easat-7807	212	8	.	.	PUNCT
easat-7807	213	1	whereas	whereas	SCONJ
easat-7807	213	2	k	k	PROPN
easat-7807	213	3	stands	stand	VERB
easat-7807	213	4	for	for	ADP
easat-7807	213	5	cost	cost	NOUN
easat-7807	213	6	of	of	ADP
easat-7807	213	7	capital	capital	NOUN
easat-7807	213	8	,	,	PUNCT
easat-7807	213	9	rf	rf	PRON
easat-7807	213	10	stands	stand	VERB
easat-7807	213	11	for	for	ADP
easat-7807	213	12	risk	risk	NOUN
easat-7807	213	13	-	-	PUNCT
easat-7807	213	14	free	free	ADJ
easat-7807	213	15	rate	rate	NOUN
easat-7807	213	16	,	,	PUNCT
easat-7807	213	17	b	b	NOUN
easat-7807	213	18	stands	stand	VERB
easat-7807	213	19	for	for	ADP
easat-7807	213	20	beta	beta	NOUN
easat-7807	213	21	,	,	PUNCT
easat-7807	213	22	and	and	CCONJ
easat-7807	213	23	rm	rm	NOUN
easat-7807	213	24	-	-	PUNCT
easat-7807	213	25	rf	rf	NOUN
easat-7807	213	26	stands	stand	VERB
easat-7807	213	27	for	for	ADP
easat-7807	213	28	equity	equity	NOUN
easat-7807	213	29	risk	risk	NOUN
easat-7807	213	30	premium	premium	NOUN
easat-7807	213	31	.	.	PUNCT
easat-7807	214	1	(	(	PUNCT
easat-7807	214	2	table	table	NOUN
easat-7807	214	3	5	5	NUM
easat-7807	214	4	)	)	PUNCT
easat-7807	214	5	showed	show	VERB
easat-7807	214	6	the	the	DET
easat-7807	214	7	calculated	calculated	ADJ
easat-7807	214	8	cost	cost	NOUN
easat-7807	214	9	of	of	ADP
easat-7807	214	10	capital	capital	NOUN
easat-7807	214	11	for	for	ADP
easat-7807	214	12	each	each	DET
easat-7807	214	13	bank	bank	NOUN
easat-7807	214	14	for	for	ADP
easat-7807	214	15	each	each	DET
easat-7807	214	16	year	year	NOUN
easat-7807	214	17	.	.	PUNCT
easat-7807	215	1	table	table	NOUN
easat-7807	215	2	5	5	NUM
easat-7807	215	3	.	.	PUNCT
easat-7807	215	4	calculation	calculation	NOUN
easat-7807	215	5	of	of	ADP
easat-7807	215	6	cost	cost	NOUN
easat-7807	215	7	of	of	ADP
easat-7807	215	8	capital	capital	NOUN
easat-7807	215	9	.	.	PUNCT
easat-7807	216	1	years	year	NOUN
easat-7807	216	2	banks	bank	NOUN
easat-7807	216	3	risk	risk	VERB
easat-7807	216	4	free	free	ADJ
easat-7807	216	5	rate(table	rate(table	PROPN
easat-7807	216	6	2	2	NUM
easat-7807	216	7	)	)	PUNCT
easat-7807	216	8	beta	beta	ADJ
easat-7807	216	9	table	table	NOUN
easat-7807	216	10	(	(	PUNCT
easat-7807	216	11	4	4	X
easat-7807	216	12	)	)	PUNCT
easat-7807	216	13	market	market	NOUN
easat-7807	216	14	returns	return	NOUN
easat-7807	216	15	cost	cost	NOUN
easat-7807	216	16	of	of	ADP
easat-7807	216	17	capital	capital	NOUN
easat-7807	216	18	2022	2022	NUM
easat-7807	216	19	z1	z1	NOUN
easat-7807	216	20	0.0305	0.0305	NUM
easat-7807	216	21	1.926092	1.926092	NUM
easat-7807	216	22	0.053	0.053	NUM
easat-7807	216	23	00.07383707	00.07383707	NUM
easat-7807	216	24	2021	2021	NUM
easat-7807	216	25	z2	z2	PROPN
easat-7807	216	26	0.0305	0.0305	NUM
easat-7807	216	27	8.092482	8.092482	NUM
easat-7807	216	28	0.053	0.053	NUM
easat-7807	216	29	0.212580845	0.212580845	NUM
easat-7807	216	30	2020	2020	NUM
easat-7807	216	31	z3	z3	PROPN
easat-7807	216	32	0.0305	0.0305	NUM
easat-7807	216	33	2.642889	2.642889	NUM
easat-7807	216	34	0.053	0.053	NUM
easat-7807	216	35	0.089965003	0.089965003	NUM
easat-7807	216	36	2019	2019	NUM
easat-7807	216	37	z4	z4	NOUN
easat-7807	216	38	0.0305	0.0305	NUM
easat-7807	216	39	1.664964	1.664964	NUM
easat-7807	216	40	0.053	0.053	NUM
easat-7807	216	41	0.06796169	0.06796169	NUM
easat-7807	216	42	2018	2018	NUM
easat-7807	216	43	z5	z5	NOUN
easat-7807	216	44	0.0305	0.0305	NUM
easat-7807	216	45	3.453234	3.453234	NUM
easat-7807	216	46	0.053	0.053	NUM
easat-7807	216	47	0.108197765	0.108197765	NUM
easat-7807	216	48	2017	2017	NUM
easat-7807	216	49	z6	z6	NOUN
easat-7807	216	50	0.0305	0.0305	NUM
easat-7807	216	51	2.372318	2.372318	NUM
easat-7807	216	52	0.053	0.053	NUM
easat-7807	216	53	0.083877155	0.083877155	NUM
easat-7807	216	54	2016	2016	NUM
easat-7807	216	55	z7	z7	PROPN
easat-7807	216	56	0.0305	0.0305	NUM
easat-7807	217	1	3.284057	3.284057	NUM
easat-7807	217	2	0.053	0.053	NUM
easat-7807	217	3	0.104391283	0.104391283	NUM
easat-7807	217	4	2015	2015	NUM
easat-7807	217	5	z8	z8	NOUN
easat-7807	217	6	0.0305	0.0305	NUM
easat-7807	217	7	3.176648	3.176648	NUM
easat-7807	217	8	0.053	0.053	NUM
easat-7807	217	9	0.10197458	0.10197458	NUM
easat-7807	217	10	2014	2014	NUM
easat-7807	217	11	z9	z9	PROPN
easat-7807	217	12	0.0305	0.0305	NUM
easat-7807	217	13	2.495158	2.495158	NUM
easat-7807	217	14	0.053	0.053	NUM
easat-7807	217	15	0.0.086641055	0.0.086641055	NUM
easat-7807	217	16	2013	2013	NUM
easat-7807	217	17	z10	z10	NOUN
easat-7807	217	18	0.0305	0.0305	NUM
easat-7807	217	19	1.878043	1.878043	NUM
easat-7807	217	20	0.053	0.053	NUM
easat-7807	217	21	0.072755968	0.072755968	NUM
easat-7807	217	22	source	source	NOUN
easat-7807	217	23	:	:	PUNCT
easat-7807	217	24	cost	cost	NOUN
easat-7807	217	25	of	of	ADP
easat-7807	217	26	capital	capital	NOUN
easat-7807	217	27	calculated	calculate	VERB
easat-7807	217	28	by	by	ADP
easat-7807	217	29	the	the	DET
easat-7807	217	30	researcher	researcher	NOUN
easat-7807	217	31	using	use	VERB
easat-7807	217	32	beta	beta	ADJ
easat-7807	217	33	estimates	estimate	NOUN
easat-7807	217	34	,	,	PUNCT
easat-7807	217	35	risk	risk	NOUN
easat-7807	217	36	-	-	PUNCT
easat-7807	217	37	free	free	ADJ
easat-7807	217	38	return	return	NOUN
easat-7807	217	39	,	,	PUNCT
easat-7807	217	40	market	market	NOUN
easat-7807	217	41	return	return	NOUN
easat-7807	217	42	.	.	PUNCT
easat-7807	218	1	3.6	3.6	NUM
easat-7807	218	2	.	.	PUNCT
easat-7807	218	3	analysis	analysis	NOUN
easat-7807	218	4	of	of	ADP
easat-7807	218	5	results	result	NOUN
easat-7807	218	6	to	to	PART
easat-7807	218	7	check	check	VERB
easat-7807	218	8	for	for	ADP
easat-7807	218	9	multicollinearity	multicollinearity	NOUN
easat-7807	218	10	among	among	ADP
easat-7807	218	11	the	the	DET
easat-7807	218	12	independent	independent	ADJ
easat-7807	218	13	variables	variable	NOUN
easat-7807	218	14	,	,	PUNCT
easat-7807	218	15	table	table	NOUN
easat-7807	218	16	6	6	NUM
easat-7807	218	17	shows	show	VERB
easat-7807	218	18	a	a	DET
easat-7807	218	19	correlation	correlation	NOUN
easat-7807	218	20	coefficient	coefficient	NOUN
easat-7807	218	21	of	of	ADP
easat-7807	218	22	0.615176032	0.615176032	NUM
easat-7807	218	23	between	between	ADP
easat-7807	218	24	the	the	DET
easat-7807	218	25	book	book	NOUN
easat-7807	218	26	value	value	NOUN
easat-7807	218	27	per	per	ADP
easat-7807	218	28	share	share	NOUN
easat-7807	218	29	and	and	CCONJ
easat-7807	218	30	earnings	earning	NOUN
easat-7807	218	31	per	per	ADP
easat-7807	218	32	share	share	NOUN
easat-7807	218	33	.	.	PUNCT
easat-7807	219	1	therefore	therefore	ADV
easat-7807	219	2	,	,	PUNCT
easat-7807	219	3	the	the	DET
easat-7807	219	4	study	study	NOUN
easat-7807	219	5	examined	examine	VERB
easat-7807	219	6	multicollinearity	multicollinearity	NOUN
easat-7807	219	7	using	use	VERB
easat-7807	219	8	the	the	DET
easat-7807	219	9	vif	vif	NOUN
easat-7807	219	10	test	test	NOUN
easat-7807	219	11	,	,	PUNCT
easat-7807	219	12	which	which	PRON
easat-7807	219	13	determines	determine	VERB
easat-7807	219	14	the	the	DET
easat-7807	219	15	strength	strength	NOUN
easat-7807	219	16	of	of	ADP
easat-7807	219	17	correlation	correlation	NOUN
easat-7807	219	18	between	between	ADP
easat-7807	219	19	the	the	DET
easat-7807	219	20	independent	independent	ADJ
easat-7807	219	21	variables	variable	NOUN
easat-7807	219	22	.	.	PUNCT
easat-7807	220	1	vif	vif	NOUN
easat-7807	220	2	tests	test	NOUN
easat-7807	220	3	recorded	record	VERB
easat-7807	220	4	a	a	DET
easat-7807	220	5	score	score	NOUN
easat-7807	220	6	of	of	ADP
easat-7807	220	7	1.393906728	1.393906728	NUM
easat-7807	220	8	.	.	PUNCT
easat-7807	221	1	the	the	DET
easat-7807	221	2	correlation	correlation	NOUN
easat-7807	221	3	was	be	AUX
easat-7807	221	4	moderate	moderate	ADJ
easat-7807	221	5	,	,	PUNCT
easat-7807	221	6	and	and	CCONJ
easat-7807	221	7	there	there	PRON
easat-7807	221	8	is	be	VERB
easat-7807	221	9	no	no	DET
easat-7807	221	10	need	need	NOUN
easat-7807	221	11	to	to	PART
easat-7807	221	12	investigate	investigate	VERB
easat-7807	221	13	it	it	PRON
easat-7807	221	14	further	far	ADV
easat-7807	221	15	.	.	PUNCT
easat-7807	222	1	table	table	NOUN
easat-7807	222	2	6	6	NUM
easat-7807	222	3	.	.	PUNCT
easat-7807	223	1	correlation	correlation	NOUN
easat-7807	223	2	coefficient	coefficient	NOUN
easat-7807	223	3	.	.	PUNCT
easat-7807	224	1	book	book	NOUN
easat-7807	224	2	value	value	NOUN
easat-7807	224	3	per	per	ADP
easat-7807	224	4	share	share	NOUN
easat-7807	224	5	earnings	earning	NOUN
easat-7807	224	6	per	per	ADP
easat-7807	224	7	share	share	NOUN
easat-7807	224	8	residual	residual	ADJ
easat-7807	224	9	income	income	NOUN
easat-7807	224	10	share	share	NOUN
easat-7807	224	11	price	price	NOUN
easat-7807	224	12	net	net	ADJ
easat-7807	224	13	annual	annual	ADJ
easat-7807	224	14	returns	return	NOUN
easat-7807	224	15	book	book	NOUN
easat-7807	224	16	value	value	NOUN
easat-7807	224	17	per	per	ADP
easat-7807	224	18	share	share	NOUN
easat-7807	224	19	1	1	NUM
easat-7807	224	20	earnings	earning	NOUN
easat-7807	224	21	per	per	ADP
easat-7807	224	22	share	share	NOUN
easat-7807	224	23	0.615176032	0.615176032	NUM
easat-7807	224	24	1	1	NUM
easat-7807	224	25	residual	residual	ADJ
easat-7807	224	26	income	income	NOUN
easat-7807	224	27	0.23561999	0.23561999	NUM
easat-7807	224	28	0.370576503	0.370576503	NUM
easat-7807	224	29	1	1	NUM
easat-7807	224	30	share	share	NOUN
easat-7807	224	31	price	price	NOUN
easat-7807	224	32	-0.081358708	-0.081358708	NOUN
easat-7807	224	33	0.03679298	0.03679298	NUM
easat-7807	224	34	0.11031	0.11031	NUM
easat-7807	224	35	1	1	NUM
easat-7807	224	36	net	net	ADJ
easat-7807	224	37	annual	annual	ADJ
easat-7807	224	38	returns	return	NOUN
easat-7807	224	39	0.53159372	0.53159372	NUM
easat-7807	224	40	0.46872295	0.46872295	NUM
easat-7807	224	41	0.35403	0.35403	NUM
easat-7807	224	42	0.2863	0.2863	NUM
easat-7807	224	43	1	1	NUM
easat-7807	224	44	source	source	NOUN
easat-7807	224	45	:	:	PUNCT
easat-7807	224	46	the	the	DET
easat-7807	224	47	dependent	dependent	ADJ
easat-7807	224	48	variable	variable	NOUN
easat-7807	224	49	is	be	AUX
easat-7807	224	50	the	the	DET
easat-7807	224	51	book	book	NOUN
easat-7807	224	52	value	value	NOUN
easat-7807	224	53	per	per	ADP
easat-7807	224	54	share	share	NOUN
easat-7807	224	55	.	.	PUNCT
easat-7807	225	1	https://www.saudiexchange.sa/	https://www.saudiexchange.sa/	PRON
easat-7807	225	2	339	339	NUM
easat-7807	225	3	edelweiss	edelweiss	PROPN
easat-7807	225	4	applied	apply	VERB
easat-7807	225	5	science	science	NOUN
easat-7807	225	6	and	and	CCONJ
easat-7807	225	7	technology	technology	NOUN
easat-7807	225	8	issn	issn	PROPN
easat-7807	225	9	:	:	PUNCT
easat-7807	225	10	2576	2576	NUM
easat-7807	225	11	-	-	SYM
easat-7807	225	12	8484	8484	NUM
easat-7807	225	13	vol	vol	NOUN
easat-7807	225	14	.	.	PROPN
easat-7807	226	1	9	9	NUM
easat-7807	226	2	,	,	PUNCT
easat-7807	226	3	no	no	INTJ
easat-7807	226	4	.	.	NOUN
easat-7807	227	1	6	6	NUM
easat-7807	227	2	:	:	PUNCT
easat-7807	227	3	332	332	NUM
easat-7807	227	4	-	-	SYM
easat-7807	227	5	344	344	NUM
easat-7807	227	6	,	,	PUNCT
easat-7807	227	7	2025	2025	NUM
easat-7807	227	8	doi	doi	NOUN
easat-7807	227	9	:	:	PUNCT
easat-7807	227	10	10.55214/25768484.v9i6.7807	10.55214/25768484.v9i6.7807	NUM
easat-7807	227	11	©	©	PROPN
easat-7807	227	12	2025	2025	NUM
easat-7807	227	13	by	by	ADP
easat-7807	227	14	the	the	DET
easat-7807	227	15	author	author	NOUN
easat-7807	227	16	;	;	PUNCT
easat-7807	227	17	licensee	licensee	PROPN
easat-7807	227	18	learning	learn	VERB
easat-7807	227	19	gate	gate	NOUN
easat-7807	227	20	according	accord	VERB
easat-7807	227	21	to	to	ADP
easat-7807	227	22	table	table	NOUN
easat-7807	227	23	7	7	NUM
easat-7807	227	24	,	,	PUNCT
easat-7807	227	25	the	the	DET
easat-7807	227	26	results	result	NOUN
easat-7807	227	27	showed	show	VERB
easat-7807	227	28	that	that	SCONJ
easat-7807	227	29	model	model	NOUN
easat-7807	227	30	3	3	NUM
easat-7807	227	31	was	be	AUX
easat-7807	227	32	statistically	statistically	ADV
easat-7807	227	33	significant	significant	ADJ
easat-7807	227	34	as	as	ADP
easat-7807	227	35	per	per	ADP
easat-7807	227	36	the	the	DET
easat-7807	227	37	f	f	PROPN
easat-7807	227	38	test	test	NOUN
easat-7807	227	39	,	,	PUNCT
easat-7807	227	40	which	which	PRON
easat-7807	227	41	recorded	record	VERB
easat-7807	227	42	38.60285933	38.60285933	NUM
easat-7807	227	43	,	,	PUNCT
easat-7807	227	44	and	and	CCONJ
easat-7807	227	45	as	as	ADP
easat-7807	227	46	per	per	ADP
easat-7807	227	47	the	the	DET
easat-7807	227	48	adjusted	adjust	VERB
easat-7807	227	49	r	r	NOUN
easat-7807	227	50	square	square	NOUN
easat-7807	227	51	,	,	PUNCT
easat-7807	227	52	the	the	DET
easat-7807	227	53	model	model	NOUN
easat-7807	227	54	explained	explain	VERB
easat-7807	227	55	0.282591884	0.282591884	NUM
easat-7807	227	56	of	of	ADP
easat-7807	227	57	the	the	DET
easat-7807	227	58	changes	change	NOUN
easat-7807	227	59	in	in	ADP
easat-7807	227	60	the	the	DET
easat-7807	227	61	share	share	NOUN
easat-7807	227	62	price	price	NOUN
easat-7807	227	63	.	.	PUNCT
easat-7807	228	1	in	in	ADP
easat-7807	228	2	addition	addition	NOUN
easat-7807	228	3	,	,	PUNCT
easat-7807	228	4	the	the	DET
easat-7807	228	5	book	book	NOUN
easat-7807	228	6	value	value	NOUN
easat-7807	228	7	per	per	ADP
easat-7807	228	8	share	share	NOUN
easat-7807	228	9	had	have	VERB
easat-7807	228	10	a	a	DET
easat-7807	228	11	positive	positive	ADJ
easat-7807	228	12	and	and	CCONJ
easat-7807	228	13	statistically	statistically	ADV
easat-7807	228	14	significant	significant	ADJ
easat-7807	228	15	correlation	correlation	NOUN
easat-7807	228	16	with	with	ADP
easat-7807	228	17	the	the	DET
easat-7807	228	18	share	share	NOUN
easat-7807	228	19	price	price	NOUN
easat-7807	228	20	,	,	PUNCT
easat-7807	228	21	as	as	SCONJ
easat-7807	228	22	indicated	indicate	VERB
easat-7807	228	23	by	by	ADP
easat-7807	228	24	the	the	DET
easat-7807	228	25	t	t	PROPN
easat-7807	228	26	-	-	PUNCT
easat-7807	228	27	statistic	statistic	NOUN
easat-7807	228	28	and	and	CCONJ
easat-7807	228	29	p	p	NOUN
easat-7807	228	30	-	-	PUNCT
easat-7807	228	31	value	value	NOUN
easat-7807	228	32	.	.	PUNCT
easat-7807	229	1	model	model	NOUN
easat-7807	229	2	7	7	NUM
easat-7807	229	3	showed	show	VERB
easat-7807	229	4	that	that	SCONJ
easat-7807	229	5	the	the	DET
easat-7807	229	6	model	model	NOUN
easat-7807	229	7	was	be	AUX
easat-7807	229	8	statistically	statistically	ADV
easat-7807	229	9	insignificant	insignificant	ADJ
easat-7807	229	10	;	;	PUNCT
easat-7807	229	11	the	the	DET
easat-7807	229	12	book	book	NOUN
easat-7807	229	13	value	value	NOUN
easat-7807	229	14	per	per	ADP
easat-7807	229	15	share	share	NOUN
easat-7807	229	16	alone	alone	ADV
easat-7807	229	17	had	have	VERB
easat-7807	229	18	no	no	DET
easat-7807	229	19	impact	impact	NOUN
easat-7807	229	20	on	on	ADP
easat-7807	229	21	the	the	DET
easat-7807	229	22	net	net	ADJ
easat-7807	229	23	annual	annual	ADJ
easat-7807	229	24	returns	return	NOUN
easat-7807	229	25	.	.	PUNCT
easat-7807	230	1	based	base	VERB
easat-7807	230	2	on	on	ADP
easat-7807	230	3	the	the	DET
easat-7807	230	4	results	result	NOUN
easat-7807	230	5	,	,	PUNCT
easat-7807	230	6	the	the	DET
easat-7807	230	7	study	study	NOUN
easat-7807	230	8	accepted	accept	VERB
easat-7807	230	9	the	the	DET
easat-7807	230	10	alternative	alternative	ADJ
easat-7807	230	11	first	first	ADJ
easat-7807	230	12	hypothesis	hypothesis	NOUN
easat-7807	230	13	1	1	NUM
easat-7807	230	14	and	and	CCONJ
easat-7807	230	15	rejected	reject	VERB
easat-7807	230	16	hypothesis	hypothesis	NOUN
easat-7807	230	17	5	5	NUM
easat-7807	230	18	.	.	PUNCT
easat-7807	230	19	table	table	NOUN
easat-7807	230	20	7	7	NUM
easat-7807	230	21	.	.	PUNCT
easat-7807	230	22	results	result	NOUN
easat-7807	230	23	of	of	ADP
easat-7807	230	24	models	model	NOUN
easat-7807	230	25	3	3	NUM
easat-7807	230	26	,	,	PUNCT
easat-7807	230	27	7	7	NUM
easat-7807	230	28	.	.	PUNCT
easat-7807	230	29	price	price	NOUN
easat-7807	230	30	model	model	NOUN
easat-7807	230	31	3	3	NUM
easat-7807	230	32	return	return	NOUN
easat-7807	230	33	mode	mode	NOUN
easat-7807	230	34	7	7	NUM
easat-7807	230	35	multiple	multiple	ADJ
easat-7807	230	36	r	r	NOUN
easat-7807	230	37	0.5315937	0.5315937	NUM
easat-7807	230	38	multiple	multiple	ADJ
easat-7807	230	39	r	r	NOUN
easat-7807	230	40	0.08135870	0.08135870	NUM
easat-7807	230	41	r	r	NOUN
easat-7807	230	42	square	square	NOUN
easat-7807	230	43	0.2825918	0.2825918	NUM
easat-7807	230	44	r	r	NOUN
easat-7807	230	45	square	square	NOUN
easat-7807	230	46	0.00661923	0.00661923	NUM
easat-7807	230	47	adjusted	adjust	VERB
easat-7807	230	48	r	r	NOUN
easat-7807	230	49	square	square	NOUN
easat-7807	230	50	0.2752713	0.2752713	NUM
easat-7807	230	51	adjusted	adjust	VERB
easat-7807	230	52	r	r	NOUN
easat-7807	230	53	square	square	ADJ
easat-7807	230	54	-0.00351729	-0.00351729	NOUN
easat-7807	230	55	standard	standard	ADJ
easat-7807	230	56	error	error	NOUN
easat-7807	230	57	13.139018	13.139018	NUM
easat-7807	230	58	standard	standard	ADJ
easat-7807	230	59	error	error	NOUN
easat-7807	230	60	0.24139983	0.24139983	NUM
easat-7807	230	61	f	f	PROPN
easat-7807	230	62	38.6028593	38.6028593	NUM
easat-7807	230	63	f	f	NOUN
easat-7807	230	64	0.65300787	0.65300787	NUM
easat-7807	230	65	significance	significance	NOUN
easat-7807	230	66	f	f	PROPN
easat-7807	230	67	0.00000	0.00000	NUM
easat-7807	230	68	significance	significance	NOUN
easat-7807	230	69	f	f	PROPN
easat-7807	230	70	0.42099657	0.42099657	NUM
easat-7807	230	71	anova	anova	PROPN
easat-7807	230	72	t	t	PROPN
easat-7807	230	73	stat	stat	PROPN
easat-7807	230	74	p	p	NOUN
easat-7807	230	75	-	-	PUNCT
easat-7807	230	76	value	value	NOUN
easat-7807	230	77	t	t	NOUN
easat-7807	230	78	stat	stat	NOUN
easat-7807	230	79	p	p	NOUN
easat-7807	230	80	-	-	PUNCT
easat-7807	230	81	value	value	NOUN
easat-7807	230	82	intercept	intercept	NOUN
easat-7807	230	83	0.42663140	0.42663140	NUM
easat-7807	230	84	0.6705835	0.6705835	NUM
easat-7807	230	85	2.27766769	2.27766769	NUM
easat-7807	230	86	0.0249190	0.0249190	NUM
easat-7807	230	87	book	book	NOUN
easat-7807	230	88	value	value	NOUN
easat-7807	230	89	per	per	ADP
easat-7807	230	90	share	share	NOUN
easat-7807	230	91	6.21311993	6.21311993	NUM
easat-7807	230	92	0.00000	0.00000	NUM
easat-7807	230	93	-0.80808902	-0.80808902	VERB
easat-7807	230	94	0.4209965	0.4209965	NUM
easat-7807	230	95	source	source	NOUN
easat-7807	230	96	:	:	PUNCT
easat-7807	230	97	dependent	dependent	ADJ
easat-7807	230	98	variables	variable	NOUN
easat-7807	230	99	:	:	PUNCT
easat-7807	230	100	share	share	NOUN
easat-7807	230	101	price	price	NOUN
easat-7807	230	102	,	,	PUNCT
easat-7807	230	103	net	net	ADJ
easat-7807	230	104	annual	annual	ADJ
easat-7807	230	105	returns	return	NOUN
easat-7807	230	106	on	on	ADP
easat-7807	230	107	shares	share	NOUN
easat-7807	230	108	.	.	PUNCT
easat-7807	231	1	according	accord	VERB
easat-7807	231	2	to	to	ADP
easat-7807	231	3	table	table	NOUN
easat-7807	231	4	8	8	NUM
easat-7807	231	5	,	,	PUNCT
easat-7807	231	6	the	the	DET
easat-7807	231	7	results	result	NOUN
easat-7807	231	8	showed	show	VERB
easat-7807	231	9	that	that	SCONJ
easat-7807	231	10	model	model	NOUN
easat-7807	231	11	4	4	NUM
easat-7807	231	12	was	be	AUX
easat-7807	231	13	statistically	statistically	ADV
easat-7807	231	14	significant	significant	ADJ
easat-7807	231	15	as	as	ADP
easat-7807	231	16	per	per	ADP
easat-7807	231	17	the	the	DET
easat-7807	231	18	f	f	PROPN
easat-7807	231	19	test	test	NOUN
easat-7807	231	20	,	,	PUNCT
easat-7807	231	21	which	which	PRON
easat-7807	231	22	recorded	record	VERB
easat-7807	231	23	27.59291488	27.59291488	NUM
easat-7807	231	24	,	,	PUNCT
easat-7807	231	25	and	and	CCONJ
easat-7807	231	26	as	as	ADP
easat-7807	231	27	per	per	ADP
easat-7807	231	28	the	the	DET
easat-7807	231	29	adjusted	adjust	VERB
easat-7807	231	30	r	r	NOUN
easat-7807	231	31	square	square	NOUN
easat-7807	231	32	,	,	PUNCT
easat-7807	231	33	the	the	DET
easat-7807	231	34	model	model	NOUN
easat-7807	231	35	explained	explain	VERB
easat-7807	231	36	0.219701206	0.219701206	NUM
easat-7807	231	37	of	of	ADP
easat-7807	231	38	the	the	DET
easat-7807	231	39	changes	change	NOUN
easat-7807	231	40	in	in	ADP
easat-7807	231	41	the	the	DET
easat-7807	231	42	share	share	NOUN
easat-7807	231	43	price	price	NOUN
easat-7807	231	44	.	.	PUNCT
easat-7807	232	1	in	in	ADP
easat-7807	232	2	addition	addition	NOUN
easat-7807	232	3	,	,	PUNCT
easat-7807	232	4	the	the	DET
easat-7807	232	5	earnings	earning	NOUN
easat-7807	232	6	per	per	ADP
easat-7807	232	7	share	share	NOUN
easat-7807	232	8	alone	alone	ADV
easat-7807	232	9	had	have	VERB
easat-7807	232	10	a	a	DET
easat-7807	232	11	positive	positive	ADJ
easat-7807	232	12	and	and	CCONJ
easat-7807	232	13	statistically	statistically	ADV
easat-7807	232	14	significant	significant	ADJ
easat-7807	232	15	correlation	correlation	NOUN
easat-7807	232	16	with	with	ADP
easat-7807	232	17	the	the	DET
easat-7807	232	18	share	share	NOUN
easat-7807	232	19	price	price	NOUN
easat-7807	232	20	,	,	PUNCT
easat-7807	232	21	as	as	SCONJ
easat-7807	232	22	indicated	indicate	VERB
easat-7807	232	23	by	by	ADP
easat-7807	232	24	the	the	DET
easat-7807	232	25	t	t	PROPN
easat-7807	232	26	-	-	PUNCT
easat-7807	232	27	stat	stat	NOUN
easat-7807	232	28	and	and	CCONJ
easat-7807	232	29	p	p	NOUN
easat-7807	232	30	-	-	PUNCT
easat-7807	232	31	value	value	NOUN
easat-7807	232	32	.	.	PUNCT
easat-7807	233	1	however	however	ADV
easat-7807	233	2	,	,	PUNCT
easat-7807	233	3	model	model	NOUN
easat-7807	233	4	8	8	NUM
easat-7807	233	5	results	result	NOUN
easat-7807	233	6	showed	show	VERB
easat-7807	233	7	that	that	SCONJ
easat-7807	233	8	the	the	DET
easat-7807	233	9	model	model	NOUN
easat-7807	233	10	was	be	AUX
easat-7807	233	11	statistically	statistically	ADV
easat-7807	233	12	insignificant	insignificant	ADJ
easat-7807	233	13	;	;	PUNCT
easat-7807	233	14	that	that	PRON
easat-7807	233	15	is	is	ADV
easat-7807	233	16	,	,	PUNCT
easat-7807	233	17	the	the	DET
easat-7807	233	18	earnings	earning	NOUN
easat-7807	233	19	per	per	ADP
easat-7807	233	20	share	share	NOUN
easat-7807	233	21	alone	alone	ADV
easat-7807	233	22	had	have	VERB
easat-7807	233	23	no	no	DET
easat-7807	233	24	impact	impact	NOUN
easat-7807	233	25	on	on	ADP
easat-7807	233	26	net	net	ADJ
easat-7807	233	27	annual	annual	ADJ
easat-7807	233	28	returns	return	NOUN
easat-7807	233	29	.	.	PUNCT
easat-7807	234	1	based	base	VERB
easat-7807	234	2	on	on	ADP
easat-7807	234	3	the	the	DET
easat-7807	234	4	results	result	NOUN
easat-7807	234	5	,	,	PUNCT
easat-7807	234	6	the	the	DET
easat-7807	234	7	study	study	NOUN
easat-7807	234	8	accepted	accept	VERB
easat-7807	234	9	the	the	DET
easat-7807	234	10	hypothesis	hypothesis	NOUN
easat-7807	234	11	2	2	NUM
easat-7807	234	12	.	.	PUNCT
easat-7807	235	1	that	that	PRON
easat-7807	235	2	is	is	ADV
easat-7807	235	3	,	,	PUNCT
easat-7807	235	4	the	the	DET
easat-7807	235	5	earnings	earning	NOUN
easat-7807	235	6	per	per	ADP
easat-7807	235	7	share	share	NOUN
easat-7807	235	8	alone	alone	ADV
easat-7807	235	9	had	have	VERB
easat-7807	235	10	value	value	NOUN
easat-7807	235	11	relevance	relevance	NOUN
easat-7807	235	12	with	with	ADP
easat-7807	235	13	share	share	NOUN
easat-7807	235	14	price	price	NOUN
easat-7807	235	15	,	,	PUNCT
easat-7807	235	16	and	and	CCONJ
easat-7807	235	17	rejected	reject	VERB
easat-7807	235	18	the	the	DET
easat-7807	235	19	hypothesis	hypothesis	NOUN
easat-7807	235	20	6	6	NUM
easat-7807	235	21	.	.	PUNCT
easat-7807	235	22	table	table	NOUN
easat-7807	235	23	8	8	NUM
easat-7807	235	24	..	..	PUNCT
easat-7807	235	25	results	result	NOUN
easat-7807	235	26	of	of	ADP
easat-7807	235	27	models	model	NOUN
easat-7807	235	28	4	4	NUM
easat-7807	235	29	,	,	PUNCT
easat-7807	235	30	8	8	NUM
easat-7807	235	31	.	.	PUNCT
easat-7807	235	32	price	price	NOUN
easat-7807	235	33	model	model	NOUN
easat-7807	235	34	4	4	NUM
easat-7807	235	35	return	return	NOUN
easat-7807	235	36	model	model	NOUN
easat-7807	235	37	8	8	NUM
easat-7807	235	38	multiple	multiple	ADJ
easat-7807	235	39	r	r	NOUN
easat-7807	235	40	0.46872295	0.46872295	NUM
easat-7807	235	41	multiple	multiple	ADJ
easat-7807	235	42	r	r	NOUN
easat-7807	235	43	0.0367929	0.0367929	NUM
easat-7807	235	44	r	r	NOUN
easat-7807	235	45	square	square	NOUN
easat-7807	236	1	0.21970120	0.21970120	NUM
easat-7807	236	2	r	r	NOUN
easat-7807	236	3	square	square	NOUN
easat-7807	236	4	0.0013537	0.0013537	NUM
easat-7807	236	5	adjusted	adjust	VERB
easat-7807	236	6	r	r	NOUN
easat-7807	236	7	square	square	NOUN
easat-7807	236	8	0.21173897	0.21173897	NUM
easat-7807	236	9	adjusted	adjust	VERB
easat-7807	236	10	r	r	NOUN
easat-7807	236	11	square	square	ADJ
easat-7807	236	12	-0.0088365	-0.0088365	NOUN
easat-7807	236	13	standard	standard	ADJ
easat-7807	236	14	error	error	NOUN
easat-7807	236	15	13.7028295	13.7028295	NUM
easat-7807	236	16	standard	standard	ADJ
easat-7807	236	17	error	error	NOUN
easat-7807	236	18	0.2420387	0.2420387	NUM
easat-7807	236	19	f	f	NOUN
easat-7807	236	20	27.59291488	27.59291488	NUM
easat-7807	236	21	f	f	NOUN
easat-7807	236	22	0.1328447	0.1328447	NUM
easat-7807	236	23	significance	significance	NOUN
easat-7807	236	24	f	f	PROPN
easat-7807	236	25	0.00000	0.00000	NUM
easat-7807	236	26	significance	significance	NOUN
easat-7807	236	27	f	f	PROPN
easat-7807	236	28	0.7162857	0.7162857	NUM
easat-7807	236	29	anova	anova	PROPN
easat-7807	236	30	t	t	PROPN
easat-7807	236	31	stat	stat	PROPN
easat-7807	236	32	p	p	NOUN
easat-7807	236	33	-	-	PUNCT
easat-7807	236	34	value	value	NOUN
easat-7807	236	35	t	t	NOUN
easat-7807	236	36	stat	stat	NOUN
easat-7807	236	37	p	p	NOUN
easat-7807	236	38	-	-	PUNCT
easat-7807	236	39	value	value	NOUN
easat-7807	236	40	intercept	intercept	NOUN
easat-7807	236	41	4.454083	4.454083	NUM
easat-7807	236	42	0.00000	0.00000	NUM
easat-7807	236	43	1.9385183	1.9385183	NUM
easat-7807	236	44	0.05543714	0.05543714	NUM
easat-7807	236	45	earnings	earning	NOUN
easat-7807	236	46	per	per	ADP
easat-7807	236	47	share	share	NOUN
easat-7807	236	48	5.252896	5.252896	NUM
easat-7807	236	49	0.00000	0.00000	NUM
easat-7807	236	50	0.3644787	0.3644787	NUM
easat-7807	236	51	0.71628579	0.71628579	NUM
easat-7807	236	52	source	source	NOUN
easat-7807	236	53	:	:	PUNCT
easat-7807	236	54	dependent	dependent	ADJ
easat-7807	236	55	variables	variable	NOUN
easat-7807	236	56	:	:	PUNCT
easat-7807	236	57	share	share	NOUN
easat-7807	236	58	price	price	NOUN
easat-7807	236	59	,	,	PUNCT
easat-7807	236	60	net	net	ADJ
easat-7807	236	61	annual	annual	ADJ
easat-7807	236	62	returns	return	NOUN
easat-7807	236	63	on	on	ADP
easat-7807	236	64	shares	share	NOUN
easat-7807	236	65	.	.	PUNCT
easat-7807	237	1	table	table	NOUN
easat-7807	237	2	9	9	NUM
easat-7807	237	3	showed	show	VERB
easat-7807	237	4	that	that	SCONJ
easat-7807	237	5	model	model	NOUN
easat-7807	237	6	5	5	NUM
easat-7807	237	7	was	be	AUX
easat-7807	237	8	statistically	statistically	ADV
easat-7807	237	9	insignificant	insignificant	ADJ
easat-7807	237	10	according	accord	VERB
easat-7807	237	11	to	to	ADP
easat-7807	237	12	the	the	DET
easat-7807	237	13	f	f	NOUN
easat-7807	237	14	-	-	PUNCT
easat-7807	237	15	test	test	NOUN
easat-7807	237	16	,	,	PUNCT
easat-7807	237	17	which	which	PRON
easat-7807	237	18	yielded	yield	VERB
easat-7807	237	19	a	a	DET
easat-7807	237	20	value	value	NOUN
easat-7807	237	21	of	of	ADP
easat-7807	237	22	1.975944514	1.975944514	NUM
easat-7807	237	23	,	,	PUNCT
easat-7807	237	24	and	and	CCONJ
easat-7807	237	25	the	the	DET
easat-7807	237	26	significance	significance	NOUN
easat-7807	237	27	of	of	ADP
easat-7807	237	28	f	f	PROPN
easat-7807	237	29	,	,	PUNCT
easat-7807	237	30	which	which	PRON
easat-7807	237	31	was	be	AUX
easat-7807	237	32	also	also	ADV
easat-7807	237	33	1.9759445	1.9759445	NUM
easat-7807	237	34	.	.	PUNCT
easat-7807	238	1	the	the	DET
easat-7807	238	2	residual	residual	ADJ
easat-7807	238	3	income	income	NOUN
easat-7807	238	4	alone	alone	ADV
easat-7807	238	5	had	have	VERB
easat-7807	238	6	no	no	DET
easat-7807	238	7	statistically	statistically	ADV
easat-7807	238	8	significant	significant	ADJ
easat-7807	238	9	impact	impact	NOUN
easat-7807	238	10	on	on	ADP
easat-7807	238	11	the	the	DET
easat-7807	238	12	share	share	NOUN
easat-7807	238	13	price	price	NOUN
easat-7807	238	14	,	,	PUNCT
easat-7807	238	15	as	as	ADP
easat-7807	238	16	per	per	ADP
easat-7807	238	17	-	-	PUNCT
easat-7807	238	18	value	value	NOUN
easat-7807	238	19	,	,	PUNCT
easat-7807	238	20	which	which	PRON
easat-7807	238	21	recorded	record	VERB
easat-7807	238	22	0.162981	0.162981	NUM
easat-7807	238	23	.	.	PUNCT
easat-7807	239	1	in	in	ADP
easat-7807	239	2	addition	addition	NOUN
easat-7807	239	3	,	,	PUNCT
easat-7807	239	4	the	the	DET
easat-7807	239	5	results	result	NOUN
easat-7807	239	6	of	of	ADP
easat-7807	239	7	model	model	NOUN
easat-7807	239	8	9	9	NUM
easat-7807	239	9	showed	show	VERB
easat-7807	239	10	that	that	SCONJ
easat-7807	239	11	the	the	DET
easat-7807	239	12	model	model	NOUN
easat-7807	239	13	was	be	AUX
easat-7807	239	14	statistically	statistically	ADV
easat-7807	239	15	insignificant	insignificant	ADJ
easat-7807	239	16	;	;	PUNCT
easat-7807	239	17	that	that	PRON
easat-7807	239	18	is	is	ADV
easat-7807	239	19	,	,	PUNCT
easat-7807	239	20	the	the	DET
easat-7807	239	21	residual	residual	ADJ
easat-7807	239	22	income	income	NOUN
easat-7807	239	23	alone	alone	ADV
easat-7807	239	24	had	have	VERB
easat-7807	239	25	no	no	DET
easat-7807	239	26	statistically	statistically	ADV
easat-7807	239	27	significant	significant	ADJ
easat-7807	239	28	impact	impact	NOUN
easat-7807	239	29	on	on	ADP
easat-7807	239	30	the	the	DET
easat-7807	239	31	net	net	ADJ
easat-7807	239	32	annual	annual	ADJ
easat-7807	239	33	returns	return	NOUN
easat-7807	239	34	.	.	PUNCT
easat-7807	240	1	based	base	VERB
easat-7807	240	2	on	on	ADP
easat-7807	240	3	the	the	DET
easat-7807	240	4	results	result	NOUN
easat-7807	240	5	,	,	PUNCT
easat-7807	240	6	the	the	DET
easat-7807	240	7	study	study	NOUN
easat-7807	240	8	rejected	reject	VERB
easat-7807	240	9	hypotheses	hypothesis	NOUN
easat-7807	240	10	3	3	NUM
easat-7807	240	11	and	and	CCONJ
easat-7807	240	12	7	7	NUM
easat-7807	240	13	.	.	SYM
easat-7807	240	14	340	340	NUM
easat-7807	240	15	edelweiss	edelweiss	PROPN
easat-7807	240	16	applied	apply	VERB
easat-7807	240	17	science	science	NOUN
easat-7807	240	18	and	and	CCONJ
easat-7807	240	19	technology	technology	NOUN
easat-7807	240	20	issn	issn	PROPN
easat-7807	240	21	:	:	PUNCT
easat-7807	240	22	2576	2576	NUM
easat-7807	240	23	-	-	SYM
easat-7807	240	24	8484	8484	NUM
easat-7807	240	25	vol	vol	NOUN
easat-7807	240	26	.	.	PROPN
easat-7807	241	1	9	9	NUM
easat-7807	241	2	,	,	PUNCT
easat-7807	241	3	no	no	INTJ
easat-7807	241	4	.	.	NOUN
easat-7807	242	1	6	6	NUM
easat-7807	242	2	:	:	PUNCT
easat-7807	242	3	332	332	NUM
easat-7807	242	4	-	-	SYM
easat-7807	242	5	344	344	NUM
easat-7807	242	6	,	,	PUNCT
easat-7807	242	7	2025	2025	NUM
easat-7807	242	8	doi	doi	NOUN
easat-7807	242	9	:	:	PUNCT
easat-7807	242	10	10.55214/25768484.v9i6.7807	10.55214/25768484.v9i6.7807	NUM
easat-7807	242	11	©	©	PROPN
easat-7807	242	12	2025	2025	NUM
easat-7807	242	13	by	by	ADP
easat-7807	242	14	the	the	DET
easat-7807	242	15	author	author	NOUN
easat-7807	242	16	;	;	PUNCT
easat-7807	242	17	licensee	licensee	PROPN
easat-7807	242	18	learning	learn	VERB
easat-7807	242	19	gate	gate	NOUN
easat-7807	242	20	table	table	NOUN
easat-7807	242	21	9	9	NUM
easat-7807	242	22	.	.	PUNCT
easat-7807	242	23	results	result	NOUN
easat-7807	242	24	of	of	ADP
easat-7807	242	25	models	model	NOUN
easat-7807	242	26	5	5	NUM
easat-7807	242	27	,	,	PUNCT
easat-7807	242	28	9	9	NUM
easat-7807	242	29	.	.	PUNCT
easat-7807	242	30	price	price	NOUN
easat-7807	242	31	model	model	NOUN
easat-7807	242	32	5	5	NUM
easat-7807	242	33	return	return	NOUN
easat-7807	242	34	model	model	NOUN
easat-7807	242	35	9	9	NUM
easat-7807	242	36	multiple	multiple	ADJ
easat-7807	242	37	r	r	NOUN
easat-7807	242	38	0.1405852	0.1405852	NUM
easat-7807	242	39	multiple	multiple	ADJ
easat-7807	242	40	r	r	NOUN
easat-7807	242	41	0.1567780	0.1567780	NUM
easat-7807	242	42	r	r	NOUN
easat-7807	242	43	square	square	NOUN
easat-7807	242	44	0.0197642	0.0197642	NUM
easat-7807	242	45	r	r	NOUN
easat-7807	242	46	square	square	NOUN
easat-7807	242	47	0.0245793	0.0245793	NUM
easat-7807	242	48	adjusted	adjust	VERB
easat-7807	242	49	r	r	NOUN
easat-7807	242	50	square	square	NOUN
easat-7807	242	51	0.0097617	0.0097617	NUM
easat-7807	242	52	adjusted	adjust	VERB
easat-7807	242	53	r	r	NOUN
easat-7807	242	54	square	square	NOUN
easat-7807	242	55	0.0146260	0.0146260	NUM
easat-7807	242	56	standard	standard	ADJ
easat-7807	242	57	error	error	NOUN
easat-7807	242	58	15.358367	15.358367	NUM
easat-7807	242	59	standard	standard	ADJ
easat-7807	242	60	error	error	NOUN
easat-7807	242	61	0.2392076	0.2392076	NUM
easat-7807	242	62	f	f	PROPN
easat-7807	242	63	1.9759445	1.9759445	NUM
easat-7807	242	64	f	f	NOUN
easat-7807	242	65	2.469474	2.469474	NUM
easat-7807	242	66	significance	significance	NOUN
easat-7807	242	67	f	f	PROPN
easat-7807	242	68	0.1629807	0.1629807	NUM
easat-7807	242	69	significance	significance	NOUN
easat-7807	242	70	f	f	PROPN
easat-7807	242	71	0.1192999	0.1192999	NUM
easat-7807	242	72	anova	anova	PROPN
easat-7807	242	73	t	t	PROPN
easat-7807	242	74	stat	stat	PROPN
easat-7807	242	75	p	p	NOUN
easat-7807	242	76	-	-	PUNCT
easat-7807	242	77	value	value	NOUN
easat-7807	242	78	t	t	NOUN
easat-7807	242	79	stat	stat	NOUN
easat-7807	242	80	p	p	NOUN
easat-7807	242	81	-	-	PUNCT
easat-7807	242	82	value	value	NOUN
easat-7807	242	83	intercept	intercept	NOUN
easat-7807	242	84	11.4358	11.4358	NUM
easat-7807	242	85	0.00000	0.00000	NUM
easat-7807	242	86	2.4351516	2.4351516	NUM
easat-7807	242	87	0.01669343	0.01669343	NUM
easat-7807	242	88	residual	residual	ADJ
easat-7807	242	89	income	income	NOUN
easat-7807	242	90	1.405683	1.405683	NUM
easat-7807	242	91	0.162981	0.162981	NUM
easat-7807	242	92	1.5714561	1.5714561	NUM
easat-7807	242	93	0.11929990	0.11929990	NUM
easat-7807	242	94	source	source	NOUN
easat-7807	242	95	:	:	PUNCT
easat-7807	242	96	dependent	dependent	ADJ
easat-7807	242	97	variables	variable	NOUN
easat-7807	242	98	:	:	PUNCT
easat-7807	242	99	share	share	NOUN
easat-7807	242	100	price	price	NOUN
easat-7807	242	101	,	,	PUNCT
easat-7807	242	102	net	net	ADJ
easat-7807	242	103	annual	annual	ADJ
easat-7807	242	104	returns	return	NOUN
easat-7807	242	105	on	on	ADP
easat-7807	242	106	shares	share	NOUN
easat-7807	242	107	.	.	PUNCT
easat-7807	243	1	table	table	NOUN
easat-7807	243	2	10	10	NUM
easat-7807	243	3	presents	present	VERB
easat-7807	243	4	the	the	DET
easat-7807	243	5	results	result	NOUN
easat-7807	243	6	of	of	ADP
easat-7807	243	7	models	model	NOUN
easat-7807	243	8	6	6	NUM
easat-7807	243	9	and	and	CCONJ
easat-7807	243	10	10	10	NUM
easat-7807	243	11	,	,	PUNCT
easat-7807	243	12	which	which	PRON
easat-7807	243	13	capture	capture	VERB
easat-7807	243	14	the	the	DET
easat-7807	243	15	collective	collective	ADJ
easat-7807	243	16	impact	impact	NOUN
easat-7807	243	17	of	of	ADP
easat-7807	243	18	book	book	NOUN
easat-7807	243	19	value	value	NOUN
easat-7807	243	20	per	per	ADP
easat-7807	243	21	share	share	NOUN
easat-7807	243	22	,	,	PUNCT
easat-7807	243	23	earnings	earning	NOUN
easat-7807	243	24	per	per	ADP
easat-7807	243	25	share	share	NOUN
easat-7807	243	26	,	,	PUNCT
easat-7807	243	27	and	and	CCONJ
easat-7807	243	28	residual	residual	ADJ
easat-7807	243	29	income	income	NOUN
easat-7807	243	30	.	.	PUNCT
easat-7807	244	1	the	the	DET
easat-7807	244	2	results	result	NOUN
easat-7807	244	3	showed	show	VERB
easat-7807	244	4	that	that	SCONJ
easat-7807	244	5	model	model	NOUN
easat-7807	244	6	6	6	NUM
easat-7807	244	7	was	be	AUX
easat-7807	244	8	statistically	statistically	ADV
easat-7807	244	9	significant	significant	ADJ
easat-7807	244	10	,	,	PUNCT
easat-7807	244	11	as	as	SCONJ
easat-7807	244	12	indicated	indicate	VERB
easat-7807	244	13	by	by	ADP
easat-7807	244	14	the	the	DET
easat-7807	244	15	f	f	NOUN
easat-7807	244	16	-	-	PUNCT
easat-7807	244	17	test	test	NOUN
easat-7807	244	18	value	value	NOUN
easat-7807	244	19	of	of	ADP
easat-7807	244	20	0.00000	0.00000	NUM
easat-7807	244	21	,	,	PUNCT
easat-7807	244	22	and	and	CCONJ
easat-7807	244	23	the	the	DET
easat-7807	244	24	model	model	NOUN
easat-7807	244	25	explained	explain	VERB
easat-7807	244	26	0.3487227	0.3487227	NUM
easat-7807	244	27	of	of	ADP
easat-7807	244	28	the	the	DET
easat-7807	244	29	changes	change	NOUN
easat-7807	244	30	in	in	ADP
easat-7807	244	31	share	share	NOUN
easat-7807	244	32	price	price	NOUN
easat-7807	244	33	,	,	PUNCT
easat-7807	244	34	as	as	SCONJ
easat-7807	244	35	indicated	indicate	VERB
easat-7807	244	36	by	by	ADP
easat-7807	244	37	the	the	DET
easat-7807	244	38	adjusted	adjust	VERB
easat-7807	244	39	r	r	NOUN
easat-7807	244	40	-	-	PUNCT
easat-7807	244	41	squared	square	VERB
easat-7807	244	42	value	value	NOUN
easat-7807	244	43	.	.	PUNCT
easat-7807	245	1	in	in	ADP
easat-7807	245	2	addition	addition	NOUN
easat-7807	245	3	,	,	PUNCT
easat-7807	245	4	all	all	DET
easat-7807	245	5	independent	independent	ADJ
easat-7807	245	6	variables	variable	NOUN
easat-7807	245	7	were	be	AUX
easat-7807	245	8	statistically	statistically	ADV
easat-7807	245	9	significant	significant	ADJ
easat-7807	245	10	,	,	PUNCT
easat-7807	245	11	as	as	SCONJ
easat-7807	245	12	noted	note	VERB
easat-7807	245	13	in	in	ADP
easat-7807	245	14	the	the	DET
easat-7807	245	15	p	p	NOUN
easat-7807	245	16	-	-	PUNCT
easat-7807	245	17	values	value	NOUN
easat-7807	245	18	,	,	PUNCT
easat-7807	245	19	and	and	CCONJ
easat-7807	245	20	positively	positively	ADV
easat-7807	245	21	impacted	impact	VERB
easat-7807	245	22	the	the	DET
easat-7807	245	23	share	share	NOUN
easat-7807	245	24	price	price	NOUN
easat-7807	245	25	,	,	PUNCT
easat-7807	245	26	as	as	SCONJ
easat-7807	245	27	shown	show	VERB
easat-7807	245	28	by	by	ADP
easat-7807	245	29	the	the	DET
easat-7807	245	30	statistics	statistic	NOUN
easat-7807	245	31	.	.	PUNCT
easat-7807	246	1	the	the	DET
easat-7807	246	2	results	result	NOUN
easat-7807	246	3	showed	show	VERB
easat-7807	246	4	that	that	SCONJ
easat-7807	246	5	the	the	DET
easat-7807	246	6	model	model	NOUN
easat-7807	246	7	10	10	NUM
easat-7807	246	8	was	be	AUX
easat-7807	246	9	statistically	statistically	ADV
easat-7807	246	10	significant	significant	ADJ
easat-7807	246	11	,	,	PUNCT
easat-7807	246	12	as	as	SCONJ
easat-7807	246	13	indicated	indicate	VERB
easat-7807	246	14	by	by	ADP
easat-7807	246	15	the	the	DET
easat-7807	246	16	f	f	NOUN
easat-7807	246	17	-	-	PUNCT
easat-7807	246	18	test	test	NOUN
easat-7807	246	19	value	value	NOUN
easat-7807	246	20	of	of	ADP
easat-7807	246	21	2.340713726	2.340713726	NUM
easat-7807	246	22	,	,	PUNCT
easat-7807	246	23	and	and	CCONJ
easat-7807	246	24	the	the	DET
easat-7807	246	25	model	model	NOUN
easat-7807	246	26	explained	explain	VERB
easat-7807	246	27	only	only	ADV
easat-7807	246	28	0.068161476	0.068161476	NUM
easat-7807	246	29	of	of	ADP
easat-7807	246	30	the	the	DET
easat-7807	246	31	changes	change	NOUN
easat-7807	246	32	in	in	ADP
easat-7807	246	33	the	the	DET
easat-7807	246	34	net	net	ADJ
easat-7807	246	35	annual	annual	ADJ
easat-7807	246	36	returns	return	NOUN
easat-7807	246	37	,	,	PUNCT
easat-7807	246	38	as	as	SCONJ
easat-7807	246	39	indicated	indicate	VERB
easat-7807	246	40	by	by	ADP
easat-7807	246	41	the	the	DET
easat-7807	246	42	adjusted	adjust	VERB
easat-7807	246	43	r	r	NOUN
easat-7807	246	44	-	-	PUNCT
easat-7807	246	45	squared	square	VERB
easat-7807	246	46	value	value	NOUN
easat-7807	246	47	.	.	PUNCT
easat-7807	247	1	additionally	additionally	ADV
easat-7807	247	2	,	,	PUNCT
easat-7807	247	3	the	the	DET
easat-7807	247	4	p	p	NOUN
easat-7807	247	5	-	-	PUNCT
easat-7807	247	6	value	value	NOUN
easat-7807	247	7	indicated	indicate	VERB
easat-7807	247	8	all	all	DET
easat-7807	247	9	independent	independent	ADJ
easat-7807	247	10	variables	variable	NOUN
easat-7807	247	11	were	be	AUX
easat-7807	247	12	statistically	statistically	ADV
easat-7807	247	13	significant	significant	ADJ
easat-7807	247	14	.	.	PUNCT
easat-7807	248	1	in	in	ADP
easat-7807	248	2	addition	addition	NOUN
easat-7807	248	3	,	,	PUNCT
easat-7807	248	4	earnings	earning	NOUN
easat-7807	248	5	per	per	ADP
easat-7807	248	6	share	share	NOUN
easat-7807	248	7	and	and	CCONJ
easat-7807	248	8	the	the	DET
easat-7807	248	9	residual	residual	ADJ
easat-7807	248	10	income	income	NOUN
easat-7807	248	11	positively	positively	ADV
easat-7807	248	12	impacted	impact	VERB
easat-7807	248	13	net	net	ADJ
easat-7807	248	14	annual	annual	ADJ
easat-7807	248	15	returns	return	NOUN
easat-7807	248	16	as	as	ADP
easat-7807	248	17	per	per	ADP
easat-7807	248	18	the	the	DET
easat-7807	248	19	t	t	NOUN
easat-7807	248	20	-	-	PUNCT
easat-7807	248	21	statistic	statistic	NOUN
easat-7807	248	22	.	.	PUNCT
easat-7807	249	1	however	however	ADV
easat-7807	249	2	,	,	PUNCT
easat-7807	249	3	the	the	DET
easat-7807	249	4	book	book	NOUN
easat-7807	249	5	value	value	NOUN
easat-7807	249	6	per	per	ADP
easat-7807	249	7	share	share	NOUN
easat-7807	249	8	negatively	negatively	ADV
easat-7807	249	9	impacted	impact	VERB
easat-7807	249	10	the	the	DET
easat-7807	249	11	net	net	ADJ
easat-7807	249	12	yearly	yearly	ADJ
easat-7807	249	13	returns	return	NOUN
easat-7807	249	14	,	,	PUNCT
easat-7807	249	15	as	as	SCONJ
easat-7807	249	16	indicated	indicate	VERB
easat-7807	249	17	by	by	ADP
easat-7807	249	18	the	the	DET
easat-7807	249	19	t	t	PROPN
easat-7807	249	20	-	-	PUNCT
easat-7807	249	21	statistic	statistic	NOUN
easat-7807	249	22	at	at	ADP
easat-7807	249	23	-1.90304492	-1.90304492	PROPN
easat-7807	249	24	.	.	PUNCT
easat-7807	250	1	table	table	NOUN
easat-7807	250	2	10	10	NUM
easat-7807	250	3	.	.	PUNCT
easat-7807	251	1	results	result	NOUN
easat-7807	251	2	of	of	ADP
easat-7807	251	3	models	model	NOUN
easat-7807	251	4	6	6	NUM
easat-7807	251	5	,	,	PUNCT
easat-7807	251	6	10	10	NUM
easat-7807	251	7	.	.	PUNCT
easat-7807	251	8	price	price	NOUN
easat-7807	251	9	model	model	NOUN
easat-7807	251	10	6	6	NUM
easat-7807	251	11	return	return	NOUN
easat-7807	251	12	model	model	NOUN
easat-7807	251	13	10	10	NUM
easat-7807	251	14	multiple	multiple	ADJ
easat-7807	251	15	r	r	NOUN
easat-7807	251	16	0.6070077	0.6070077	NUM
easat-7807	251	17	multiple	multiple	ADJ
easat-7807	251	18	r	r	NOUN
easat-7807	251	19	0.2610775	0.2610775	NUM
easat-7807	251	20	r	r	NOUN
easat-7807	251	21	square	square	ADJ
easat-7807	251	22	r	r	NOUN
easat-7807	251	23	square	square	NOUN
easat-7807	251	24	0.0681614	0.0681614	NUM
easat-7807	251	25	adjusted	adjust	VERB
easat-7807	251	26	r	r	NOUN
easat-7807	251	27	square	square	NOUN
easat-7807	251	28	0.3487227	0.3487227	NUM
easat-7807	251	29	adjusted	adjust	VERB
easat-7807	251	30	r	r	NOUN
easat-7807	251	31	square	square	NOUN
easat-7807	251	32	0.0390415	0.0390415	NUM
easat-7807	251	33	standard	standard	ADJ
easat-7807	251	34	error	error	NOUN
easat-7807	251	35	12.4554148	12.4554148	NUM
easat-7807	251	36	standard	standard	NOUN
easat-7807	251	37	error	error	NOUN
easat-7807	251	38	0.2362255	0.2362255	NUM
easat-7807	251	39	f	f	PROPN
easat-7807	251	40	18.669661	18.669661	NUM
easat-7807	251	41	f	f	PROPN
easat-7807	251	42	2.3407137	2.3407137	NUM
easat-7807	251	43	significance	significance	NOUN
easat-7807	251	44	f	f	PROPN
easat-7807	251	45	00000	00000	NUM
easat-7807	251	46	significance	significance	NOUN
easat-7807	251	47	f	f	PROPN
easat-7807	251	48	0.07813316	0.07813316	NUM
easat-7807	251	49	anova	anova	PROPN
easat-7807	251	50	t	t	PROPN
easat-7807	251	51	stat	stat	PROPN
easat-7807	251	52	p	p	NOUN
easat-7807	251	53	-	-	PUNCT
easat-7807	251	54	value	value	NOUN
easat-7807	251	55	t	t	NOUN
easat-7807	251	56	stat	stat	NOUN
easat-7807	251	57	p	p	NOUN
easat-7807	251	58	-	-	PUNCT
easat-7807	251	59	value	value	NOUN
easat-7807	251	60	intercept	intercept	NOUN
easat-7807	251	61	-0.44775701	-0.44775701	NOUN
easat-7807	251	62	0.6553373	0.6553373	NUM
easat-7807	251	63	1.52673324	1.52673324	NUM
easat-7807	251	64	0.1301154	0.1301154	NUM
easat-7807	251	65	book	book	NOUN
easat-7807	251	66	value	value	NOUN
easat-7807	251	67	per	per	ADP
easat-7807	251	68	share	share	NOUN
easat-7807	251	69	2.88232504	2.88232504	NUM
easat-7807	251	70	0.0048710	0.0048710	NUM
easat-7807	251	71	-1.90304492	-1.90304492	NOUN
easat-7807	251	72	0.0600309	0.0600309	NUM
easat-7807	251	73	earnings	earning	NOUN
easat-7807	251	74	per	per	ADP
easat-7807	251	75	share	share	NOUN
easat-7807	251	76	3.19329016	3.19329016	NUM
easat-7807	251	77	0.0019026	0.0019026	NUM
easat-7807	251	78	1.94689199	1.94689199	NUM
easat-7807	251	79	0.0544704	0.0544704	NUM
easat-7807	251	80	residual	residual	ADJ
easat-7807	251	81	income	income	NOUN
easat-7807	251	82	2.85342210	2.85342210	NUM
easat-7807	251	83	0.0052980	0.0052980	NUM
easat-7807	251	84	2.25614532	2.25614532	NUM
easat-7807	251	85	0.0263305	0.0263305	NUM
easat-7807	251	86	source	source	NOUN
easat-7807	251	87	:	:	PUNCT
easat-7807	251	88	dependent	dependent	ADJ
easat-7807	251	89	variables	variable	NOUN
easat-7807	251	90	:	:	PUNCT
easat-7807	251	91	share	share	NOUN
easat-7807	251	92	price	price	NOUN
easat-7807	251	93	,	,	PUNCT
easat-7807	251	94	net	net	ADJ
easat-7807	251	95	annual	annual	ADJ
easat-7807	251	96	returns	return	NOUN
easat-7807	251	97	on	on	ADP
easat-7807	251	98	shares	share	NOUN
easat-7807	251	99	.	.	PUNCT
easat-7807	252	1	in	in	ADP
easat-7807	252	2	2022	2022	NUM
easat-7807	252	3	,	,	PUNCT
easat-7807	252	4	the	the	DET
easat-7807	252	5	saudi	saudi	ADJ
easat-7807	252	6	market	market	NOUN
easat-7807	252	7	index	index	NOUN
easat-7807	252	8	declined	decline	VERB
easat-7807	252	9	by	by	ADP
easat-7807	252	10	0.07%see	0.07%see	NOUN
easat-7807	252	11	table	table	NOUN
easat-7807	252	12	3	3	NUM
easat-7807	252	13	-due	-due	NUM
easat-7807	252	14	to	to	ADP
easat-7807	252	15	uncertainty	uncertainty	NOUN
easat-7807	252	16	regarding	regard	VERB
easat-7807	252	17	the	the	DET
easat-7807	252	18	global	global	ADJ
easat-7807	252	19	economic	economic	ADJ
easat-7807	252	20	recession	recession	NOUN
easat-7807	252	21	,	,	PUNCT
easat-7807	252	22	the	the	DET
easat-7807	252	23	repercussions	repercussion	NOUN
easat-7807	252	24	of	of	ADP
easat-7807	252	25	international	international	ADJ
easat-7807	252	26	interest	interest	NOUN
easat-7807	252	27	rate	rate	NOUN
easat-7807	252	28	hikes	hike	NOUN
easat-7807	252	29	,	,	PUNCT
easat-7807	252	30	and	and	CCONJ
easat-7807	252	31	fluctuations	fluctuation	NOUN
easat-7807	252	32	in	in	ADP
easat-7807	252	33	oil	oil	NOUN
easat-7807	252	34	prices	price	NOUN
easat-7807	252	35	.	.	PUNCT
easat-7807	253	1	therefore	therefore	ADV
easat-7807	253	2	,	,	PUNCT
easat-7807	253	3	the	the	DET
easat-7807	253	4	saudi	saudi	PROPN
easat-7807	253	5	central	central	PROPN
easat-7807	253	6	bank	bank	PROPN
easat-7807	253	7	raised	raise	VERB
easat-7807	253	8	interest	interest	NOUN
easat-7807	253	9	rates	rate	NOUN
easat-7807	253	10	seven	seven	NUM
easat-7807	253	11	times	time	NOUN
easat-7807	253	12	.	.	PUNCT
easat-7807	254	1	the	the	DET
easat-7807	254	2	increase	increase	NOUN
easat-7807	254	3	in	in	ADP
easat-7807	254	4	interest	interest	NOUN
easat-7807	254	5	rates	rate	NOUN
easat-7807	254	6	in	in	ADP
easat-7807	254	7	the	the	DET
easat-7807	254	8	kingdom	kingdom	NOUN
easat-7807	254	9	decreased	decrease	VERB
easat-7807	254	10	the	the	DET
easat-7807	254	11	attractiveness	attractiveness	NOUN
easat-7807	254	12	of	of	ADP
easat-7807	254	13	investing	invest	VERB
easat-7807	254	14	in	in	ADP
easat-7807	254	15	the	the	DET
easat-7807	254	16	stock	stock	NOUN
easat-7807	254	17	market	market	NOUN
easat-7807	254	18	.	.	PUNCT
easat-7807	255	1	table	table	NOUN
easat-7807	255	2	11	11	NUM
easat-7807	255	3	indicated	indicate	VERB
easat-7807	255	4	that	that	SCONJ
easat-7807	255	5	the	the	DET
easat-7807	255	6	banks	bank	NOUN
easat-7807	255	7	achieved	achieve	VERB
easat-7807	255	8	better	well	ADJ
easat-7807	255	9	returns	return	NOUN
easat-7807	255	10	on	on	ADP
easat-7807	255	11	shares	share	NOUN
easat-7807	255	12	during	during	ADP
easat-7807	255	13	all	all	DET
easat-7807	255	14	the	the	DET
easat-7807	255	15	years	year	NOUN
easat-7807	255	16	of	of	ADP
easat-7807	255	17	the	the	DET
easat-7807	255	18	study	study	NOUN
easat-7807	255	19	,	,	PUNCT
easat-7807	255	20	except	except	SCONJ
easat-7807	255	21	in	in	ADP
easat-7807	255	22	2015	2015	NUM
easat-7807	255	23	and	and	CCONJ
easat-7807	255	24	2020	2020	NUM
easat-7807	255	25	,	,	PUNCT
easat-7807	255	26	compared	compare	VERB
easat-7807	255	27	to	to	ADP
easat-7807	255	28	the	the	DET
easat-7807	255	29	market	market	NOUN
easat-7807	255	30	index	index	NOUN
easat-7807	255	31	returns	return	NOUN
easat-7807	255	32	during	during	ADP
easat-7807	255	33	the	the	DET
easat-7807	255	34	study	study	NOUN
easat-7807	255	35	period	period	NOUN
easat-7807	255	36	.	.	PUNCT
easat-7807	256	1	however	however	ADV
easat-7807	256	2	,	,	PUNCT
easat-7807	256	3	higher	high	ADJ
easat-7807	256	4	returns	return	NOUN
easat-7807	256	5	by	by	ADP
easat-7807	256	6	banks	bank	NOUN
easat-7807	256	7	produced	produce	VERB
easat-7807	256	8	high	high	ADJ
easat-7807	256	9	risks	risk	NOUN
easat-7807	256	10	as	as	SCONJ
easat-7807	256	11	the	the	DET
easat-7807	256	12	beta	beta	ADJ
easat-7807	256	13	parameters	parameter	NOUN
easat-7807	256	14	for	for	ADP
easat-7807	256	15	all	all	DET
easat-7807	256	16	banks	bank	NOUN
easat-7807	256	17	were	be	AUX
easat-7807	256	18	above	above	ADP
easat-7807	256	19	one	one	NUM
easat-7807	256	20	.	.	PUNCT
easat-7807	257	1	in	in	ADP
easat-7807	257	2	2015	2015	NUM
easat-7807	257	3	,	,	PUNCT
easat-7807	257	4	the	the	DET
easat-7807	257	5	return	return	NOUN
easat-7807	257	6	on	on	ADP
easat-7807	257	7	shares	share	NOUN
easat-7807	257	8	declined	decline	VERB
easat-7807	257	9	by	by	ADP
easat-7807	257	10	about	about	ADP
easat-7807	257	11	-2.710	-2.710	ADJ
easat-7807	257	12	%	%	NOUN
easat-7807	257	13	,	,	PUNCT
easat-7807	257	14	while	while	SCONJ
easat-7807	257	15	the	the	DET
easat-7807	257	16	stock	stock	NOUN
easat-7807	257	17	index	index	NOUN
easat-7807	257	18	returns	return	NOUN
easat-7807	257	19	decreased	decrease	VERB
easat-7807	257	20	by	by	ADP
easat-7807	257	21	only	only	ADV
easat-7807	257	22	-0.17	-0.17	NUM
easat-7807	257	23	%	%	NOUN
easat-7807	257	24	.	.	PUNCT
easat-7807	258	1	in	in	ADP
easat-7807	258	2	2020	2020	NUM
easat-7807	258	3	,	,	PUNCT
easat-7807	258	4	banks	bank	NOUN
easat-7807	258	5	achieved	achieve	VERB
easat-7807	258	6	negative	negative	ADJ
easat-7807	258	7	returns	return	NOUN
easat-7807	258	8	on	on	ADP
easat-7807	258	9	shares	share	NOUN
easat-7807	258	10	by	by	ADP
easat-7807	258	11	-0.693	-0.693	NOUN
easat-7807	258	12	,	,	PUNCT
easat-7807	258	13	while	while	SCONJ
easat-7807	258	14	the	the	DET
easat-7807	258	15	market	market	NOUN
easat-7807	258	16	index	index	NOUN
easat-7807	258	17	achieved	achieve	VERB
easat-7807	258	18	positive	positive	ADJ
easat-7807	258	19	returns	return	NOUN
easat-7807	258	20	of	of	ADP
easat-7807	258	21	0.04	0.04	NUM
easat-7807	258	22	.	.	PUNCT
easat-7807	259	1	341	341	NUM
easat-7807	259	2	edelweiss	edelweiss	PROPN
easat-7807	259	3	applied	apply	VERB
easat-7807	259	4	science	science	NOUN
easat-7807	259	5	and	and	CCONJ
easat-7807	259	6	technology	technology	NOUN
easat-7807	259	7	issn	issn	PROPN
easat-7807	259	8	:	:	PUNCT
easat-7807	259	9	2576	2576	NUM
easat-7807	259	10	-	-	SYM
easat-7807	259	11	8484	8484	NUM
easat-7807	259	12	vol	vol	NOUN
easat-7807	259	13	.	.	PROPN
easat-7807	260	1	9	9	NUM
easat-7807	260	2	,	,	PUNCT
easat-7807	260	3	no	no	INTJ
easat-7807	260	4	.	.	NOUN
easat-7807	261	1	6	6	NUM
easat-7807	261	2	:	:	PUNCT
easat-7807	261	3	332	332	NUM
easat-7807	261	4	-	-	SYM
easat-7807	261	5	344	344	NUM
easat-7807	261	6	,	,	PUNCT
easat-7807	261	7	2025	2025	NUM
easat-7807	261	8	doi	doi	NOUN
easat-7807	261	9	:	:	PUNCT
easat-7807	261	10	10.55214/25768484.v9i6.7807	10.55214/25768484.v9i6.7807	NUM
easat-7807	261	11	©	©	PROPN
easat-7807	261	12	2025	2025	NUM
easat-7807	261	13	by	by	ADP
easat-7807	261	14	the	the	DET
easat-7807	261	15	author	author	NOUN
easat-7807	261	16	;	;	PUNCT
easat-7807	261	17	licensee	licensee	PROPN
easat-7807	261	18	learning	learn	VERB
easat-7807	261	19	gate	gate	NOUN
easat-7807	261	20	table	table	NOUN
easat-7807	261	21	11	11	NUM
easat-7807	261	22	.	.	PUNCT
easat-7807	262	1	net	net	ADJ
easat-7807	262	2	annual	annual	ADJ
easat-7807	262	3	returns	return	NOUN
easat-7807	262	4	for	for	ADP
easat-7807	262	5	banks	bank	NOUN
easat-7807	262	6	.	.	PUNCT
easat-7807	263	1	years	year	NOUN
easat-7807	263	2	z1	z1	PROPN
easat-7807	263	3	z2	z2	PROPN
easat-7807	263	4	z3	z3	PROPN
easat-7807	263	5	z4	z4	PROPN
easat-7807	263	6	z5	z5	PROPN
easat-7807	263	7	z6	z6	PROPN
easat-7807	263	8	z7	z7	PROPN
easat-7807	263	9	z8	z8	PROPN
easat-7807	263	10	z9	z9	PROPN
easat-7807	263	11	z10	z10	PROPN
easat-7807	263	12	total	total	ADJ
easat-7807	263	13	annual	annual	ADJ
easat-7807	263	14	returns	return	NOUN
easat-7807	263	15	2022	2022	NUM
easat-7807	263	16	0.225	0.225	NUM
easat-7807	263	17	0.225	0.225	NUM
easat-7807	263	18	0.129	0.129	NUM
easat-7807	263	19	0.218	0.218	NUM
easat-7807	263	20	0.393	0.393	NUM
easat-7807	263	21	-0.133	-0.133	PUNCT
easat-7807	263	22	0.315	0.315	NUM
easat-7807	263	23	0.225	0.225	NUM
easat-7807	263	24	0.355	0.355	NUM
easat-7807	263	25	-0.205	-0.205	PUNCT
easat-7807	263	26	1.747	1.747	NUM
easat-7807	263	27	2021	2021	NUM
easat-7807	263	28	0.321	0.321	NUM
easat-7807	263	29	0.368	0.368	NUM
easat-7807	263	30	0.186	0.186	NUM
easat-7807	263	31	0.317	0.317	NUM
easat-7807	263	32	0.143	0.143	NUM
easat-7807	263	33	0.705	0.705	NUM
easat-7807	263	34	0.522	0.522	NUM
easat-7807	263	35	0.522	0.522	NUM
easat-7807	263	36	0.414	0.414	NUM
easat-7807	263	37	0.421	0.421	NUM
easat-7807	263	38	3.920	3.920	NUM
easat-7807	263	39	2020	2020	NUM
easat-7807	263	40	-0.122	-0.122	NUM
easat-7807	263	41	-0.056	-0.056	PUNCT
easat-7807	263	42	-0.154	-0.154	PUNCT
easat-7807	263	43	-0.259	-0.259	X
easat-7807	263	44	-0.249	-0.249	PUNCT
easat-7807	263	45	0.158	0.158	NUM
easat-7807	263	46	0.104	0.104	NUM
easat-7807	263	47	0.104	0.104	NUM
easat-7807	263	48	-0.126	-0.126	NOUN
easat-7807	263	49	-0.091	-0.091	NUM
easat-7807	263	50	-0.693	-0.693	PROPN
easat-7807	263	51	2019	2019	NUM
easat-7807	263	52	0.208	0.208	NUM
easat-7807	263	53	0.068	0.068	NUM
easat-7807	263	54	0.030	0.030	NUM
easat-7807	263	55	0.105	0.105	NUM
easat-7807	263	56	0.283	0.283	NUM
easat-7807	263	57	0.166	0.166	NUM
easat-7807	263	58	0.244	0.244	NUM
easat-7807	263	59	0.244	0.244	NUM
easat-7807	263	60	0.112	0.112	NUM
easat-7807	263	61	0.058	0.058	NUM
easat-7807	263	62	1.518	1.518	NUM
easat-7807	263	63	2018	2018	NUM
easat-7807	263	64	-0.005	-0.005	NUM
easat-7807	263	65	0.236	0.236	NUM
easat-7807	263	66	0.115	0.115	NUM
easat-7807	263	67	0.232	0.232	NUM
easat-7807	263	68	0.311	0.311	NUM
easat-7807	263	69	0.307	0.307	NUM
easat-7807	263	70	0.317	0.317	NUM
easat-7807	263	71	0.317	0.317	NUM
easat-7807	263	72	0.211	0.211	NUM
easat-7807	263	73	0.295	0.295	NUM
easat-7807	263	74	2.337	2.337	NUM
easat-7807	263	75	2017	2017	NUM
easat-7807	263	76	0.089	0.089	NUM
easat-7807	263	77	0.180	0.180	NUM
easat-7807	263	78	0.047	0.047	NUM
easat-7807	263	79	0.112	0.112	NUM
easat-7807	263	80	0.131	0.131	NUM
easat-7807	263	81	0.047	0.047	NUM
easat-7807	263	82	0.006	0.006	NUM
easat-7807	263	83	0.006	0.006	NUM
easat-7807	263	84	0.254	0.254	NUM
easat-7807	263	85	0.064	0.064	NUM
easat-7807	263	86	0.936	0.936	NUM
easat-7807	263	87	2016	2016	NUM
easat-7807	263	88	-0.056	-0.056	PUNCT
easat-7807	263	89	-0.089	-0.089	INTJ
easat-7807	263	90	-0.080	-0.080	NOUN
easat-7807	263	91	0.056	0.056	NUM
easat-7807	263	92	-0.029	-0.029	NOUN
easat-7807	263	93	0.193	0.193	NUM
easat-7807	263	94	0.055	0.055	NUM
easat-7807	263	95	0.055	0.055	NUM
easat-7807	263	96	0.070	0.070	NUM
easat-7807	263	97	-0.133	-0.133	PUNCT
easat-7807	263	98	0.041	0.041	NUM
easat-7807	263	99	2015	2015	NUM
easat-7807	263	100	-0.295	-0.295	NOUN
easat-7807	263	101	-0.481	-0.481	NUM
easat-7807	263	102	-0.434	-0.434	NOUN
easat-7807	263	103	-0.415	-0.415	NUM
easat-7807	263	104	-0.224	-0.224	PUNCT
easat-7807	264	1	0.069	0.069	NUM
easat-7807	264	2	-0.311	-0.311	NUM
easat-7807	264	3	-0.311	-0.311	NOUN
easat-7807	264	4	-0.274	-0.274	NOUN
easat-7807	264	5	-0.032	-0.032	ADP
easat-7807	264	6	-2.710	-2.710	ADJ
easat-7807	264	7	2014	2014	NUM
easat-7807	264	8	0.189	0.189	NUM
easat-7807	264	9	0.014	0.014	NUM
easat-7807	264	10	-0.043	-0.043	PUNCT
easat-7807	264	11	0.315	0.315	NUM
easat-7807	264	12	0.180	0.180	NUM
easat-7807	264	13	-0.241	-0.241	VERB
easat-7807	264	14	0.308	0.308	NUM
easat-7807	264	15	0.308	0.308	NUM
easat-7807	264	16	0.382	0.382	NUM
easat-7807	264	17	0.132	0.132	NUM
easat-7807	264	18	1.545	1.545	NUM
easat-7807	264	19	2013	2013	NUM
easat-7807	264	20	0.250	0.250	NUM
easat-7807	264	21	1.073	1.073	NUM
easat-7807	264	22	0.433	0.433	NUM
easat-7807	264	23	0.406	0.406	NUM
easat-7807	264	24	0.183	0.183	NUM
easat-7807	264	25	0.120	0.120	NUM
easat-7807	264	26	0.504	0.504	NUM
easat-7807	264	27	0.504	0.504	NUM
easat-7807	264	28	0.157	0.157	NUM
easat-7807	264	29	0.132	0.132	NUM
easat-7807	264	30	3.762	3.762	NUM
easat-7807	264	31	source	source	NOUN
easat-7807	264	32	:	:	PUNCT
easat-7807	264	33	calculations	calculation	NOUN
easat-7807	264	34	by	by	ADP
easat-7807	264	35	the	the	DET
easat-7807	264	36	researcher	researcher	NOUN
easat-7807	264	37	based	base	VERB
easat-7807	264	38	on	on	ADP
easat-7807	264	39	secondary	secondary	ADJ
easat-7807	264	40	data	datum	NOUN
easat-7807	264	41	from	from	ADP
easat-7807	264	42	https://www.saudiexchange.sa/	https://www.saudiexchange.sa/	NUM
easat-7807	264	43	table	table	NOUN
easat-7807	264	44	12	12	NUM
easat-7807	264	45	shows	show	VERB
easat-7807	264	46	that	that	SCONJ
easat-7807	264	47	some	some	DET
easat-7807	264	48	banks	bank	NOUN
easat-7807	264	49	achieved	achieve	VERB
easat-7807	264	50	negative	negative	ADJ
easat-7807	264	51	residual	residual	ADJ
easat-7807	264	52	income	income	NOUN
easat-7807	264	53	due	due	ADP
easat-7807	264	54	to	to	ADP
easat-7807	264	55	their	their	PRON
easat-7807	264	56	higher	high	ADJ
easat-7807	264	57	cost	cost	NOUN
easat-7807	264	58	of	of	ADP
easat-7807	264	59	capital	capital	NOUN
easat-7807	264	60	calculated	calculate	VERB
easat-7807	264	61	based	base	VERB
easat-7807	264	62	on	on	ADP
easat-7807	264	63	beta	beta	PROPN
easat-7807	264	64	estimates.seet	estimates.seet	PROPN
easat-7807	264	65	table	table	NOUN
easat-7807	264	66	3	3	NUM
easat-7807	264	67	and	and	CCONJ
easat-7807	264	68	4	4	NUM
easat-7807	264	69	.	.	PUNCT
easat-7807	265	1	however	however	ADV
easat-7807	265	2	,	,	PUNCT
easat-7807	265	3	these	these	DET
easat-7807	265	4	banks	bank	NOUN
easat-7807	265	5	achieved	achieve	VERB
easat-7807	265	6	higher	high	ADJ
easat-7807	265	7	returns	return	NOUN
easat-7807	265	8	on	on	ADP
easat-7807	265	9	equity	equity	NOUN
easat-7807	265	10	,	,	PUNCT
easat-7807	265	11	which	which	PRON
easat-7807	265	12	was	be	AUX
easat-7807	265	13	considered	consider	VERB
easat-7807	265	14	non	non	ADJ
easat-7807	265	15	-	-	ADJ
easat-7807	265	16	sensitive	sensitive	ADJ
easat-7807	265	17	to	to	ADP
easat-7807	265	18	market	market	NOUN
easat-7807	265	19	risk	risk	NOUN
easat-7807	265	20	.	.	PUNCT
easat-7807	266	1	this	this	PRON
easat-7807	266	2	explains	explain	VERB
easat-7807	266	3	the	the	DET
easat-7807	266	4	difference	difference	NOUN
easat-7807	266	5	between	between	ADP
easat-7807	266	6	the	the	DET
easat-7807	266	7	accounting	accounting	NOUN
easat-7807	266	8	return	return	NOUN
easat-7807	266	9	on	on	ADP
easat-7807	266	10	equity	equity	NOUN
easat-7807	266	11	,	,	PUNCT
easat-7807	266	12	which	which	PRON
easat-7807	266	13	does	do	AUX
easat-7807	266	14	not	not	PART
easat-7807	266	15	capture	capture	VERB
easat-7807	266	16	market	market	NOUN
easat-7807	266	17	risks	risk	NOUN
easat-7807	266	18	,	,	PUNCT
easat-7807	266	19	and	and	CCONJ
easat-7807	266	20	the	the	DET
easat-7807	266	21	residual	residual	ADJ
easat-7807	266	22	income	income	NOUN
easat-7807	266	23	metric	metric	NOUN
easat-7807	266	24	,	,	PUNCT
easat-7807	266	25	which	which	PRON
easat-7807	266	26	is	be	AUX
easat-7807	266	27	considered	consider	VERB
easat-7807	266	28	a	a	DET
easat-7807	266	29	market	market	NOUN
easat-7807	266	30	risk	risk	NOUN
easat-7807	266	31	-	-	PUNCT
easat-7807	266	32	adjusted	adjust	VERB
easat-7807	266	33	metric	metric	ADJ
easat-7807	266	34	.	.	PUNCT
easat-7807	266	35	table	table	NOUN
easat-7807	266	36	12	12	NUM
easat-7807	266	37	.	.	PUNCT
easat-7807	267	1	residual	residual	ADJ
easat-7807	267	2	income	income	NOUN
easat-7807	267	3	values	value	NOUN
easat-7807	267	4	.	.	PUNCT
easat-7807	268	1	year	year	NOUN
easat-7807	268	2	z1	z1	PROPN
easat-7807	268	3	z2	z2	PROPN
easat-7807	268	4	z3	z3	PROPN
easat-7807	268	5	z4	z4	PROPN
easat-7807	268	6	z5	z5	PROPN
easat-7807	268	7	z6	z6	PROPN
easat-7807	268	8	z7	z7	PROPN
easat-7807	268	9	z8	z8	PROPN
easat-7807	268	10	z9	z9	PROPN
easat-7807	268	11	z10	z10	PROPN
easat-7807	268	12	2022	2022	NUM
easat-7807	268	13	2,462	2,462	NUM
easat-7807	268	14	(	(	PUNCT
easat-7807	268	15	2,157	2,157	NUM
easat-7807	268	16	)	)	PUNCT
easat-7807	268	17	(	(	PUNCT
easat-7807	268	18	325	325	NUM
easat-7807	268	19	)	)	PUNCT
easat-7807	268	20	(	(	PUNCT
easat-7807	268	21	14	14	NUM
easat-7807	268	22	)	)	PUNCT
easat-7807	268	23	(	(	PUNCT
easat-7807	268	24	2,147	2,147	NUM
easat-7807	268	25	)	)	PUNCT
easat-7807	268	26	(	(	PUNCT
easat-7807	268	27	1,244	1,244	NUM
easat-7807	268	28	)	)	PUNCT
easat-7807	268	29	8,613	8,613	NUM
easat-7807	268	30	5,344	5,344	NUM
easat-7807	268	31	247	247	NUM
easat-7807	268	32	3,224	3,224	NUM
easat-7807	268	33	2021	2021	NUM
easat-7807	268	34	1,752	1,752	NUM
easat-7807	268	35	(	(	PUNCT
easat-7807	268	36	1,665	1,665	NUM
easat-7807	268	37	)	)	PUNCT
easat-7807	268	38	(	(	PUNCT
easat-7807	268	39	662	662	NUM
easat-7807	268	40	)	)	PUNCT
easat-7807	268	41	(	(	PUNCT
easat-7807	268	42	45	45	NUM
easat-7807	268	43	)	)	PUNCT
easat-7807	268	44	13,567	13,567	NUM
easat-7807	268	45	(	(	PUNCT
easat-7807	268	46	995	995	NUM
easat-7807	268	47	)	)	PUNCT
easat-7807	268	48	7,371	7,371	NUM
easat-7807	268	49	5,500	5,500	NUM
easat-7807	268	50	43	43	NUM
easat-7807	268	51	5,143	5,143	NUM
easat-7807	268	52	2020	2020	NUM
easat-7807	268	53	806	806	NUM
easat-7807	268	54	(	(	PUNCT
easat-7807	268	55	2,690	2,690	NUM
easat-7807	268	56	)	)	PUNCT
easat-7807	268	57	(	(	PUNCT
easat-7807	268	58	595	595	NUM
easat-7807	268	59	)	)	PUNCT
easat-7807	268	60	(	(	PUNCT
easat-7807	268	61	1,434	1,434	NUM
easat-7807	268	62	)	)	PUNCT
easat-7807	268	63	(	(	PUNCT
easat-7807	268	64	11,507	11,507	NUM
easat-7807	268	65	)	)	PUNCT
easat-7807	268	66	(	(	PUNCT
easat-7807	268	67	946	946	NUM
easat-7807	268	68	)	)	PUNCT
easat-7807	268	69	4,099	4,099	NUM
easat-7807	268	70	513	513	NUM
easat-7807	268	71	(	(	PUNCT
easat-7807	268	72	483	483	NUM
easat-7807	268	73	)	)	PUNCT
easat-7807	268	74	4,954	4,954	NUM
easat-7807	268	75	2019	2019	NUM
easat-7807	268	76	2,133	2,133	NUM
easat-7807	268	77	(	(	PUNCT
easat-7807	268	78	1,645	1,645	NUM
easat-7807	268	79	)	)	PUNCT
easat-7807	268	80	(	(	PUNCT
easat-7807	268	81	1,271	1,271	NUM
easat-7807	268	82	)	)	PUNCT
easat-7807	268	83	327	327	NUM
easat-7807	268	84	(	(	PUNCT
easat-7807	268	85	1,445	1,445	NUM
easat-7807	268	86	)	)	PUNCT
easat-7807	268	87	(	(	PUNCT
easat-7807	268	88	796	796	NUM
easat-7807	268	89	)	)	PUNCT
easat-7807	268	90	3,997	3,997	NUM
easat-7807	268	91	5,861	5,861	NUM
easat-7807	268	92	212	212	NUM
easat-7807	268	93	5,228	5,228	NUM
easat-7807	268	94	2018	2018	NUM
easat-7807	268	95	995	995	NUM
easat-7807	268	96	(	(	PUNCT
easat-7807	268	97	1,075	1,075	NUM
easat-7807	268	98	)	)	PUNCT
easat-7807	268	99	(	(	PUNCT
easat-7807	268	100	146	146	NUM
easat-7807	268	101	)	)	PUNCT
easat-7807	268	102	27,442	27,442	NUM
easat-7807	268	103	(	(	PUNCT
easat-7807	268	104	1,663	1,663	NUM
easat-7807	268	105	)	)	PUNCT
easat-7807	268	106	645	645	NUM
easat-7807	268	107	3,222	3,222	NUM
easat-7807	268	108	165	165	NUM
easat-7807	268	109	297	297	NUM
easat-7807	268	110	4,234	4,234	NUM
easat-7807	268	111	2017	2017	NUM
easat-7807	268	112	307	307	NUM
easat-7807	268	113	(	(	PUNCT
easat-7807	268	114	1,047	1,047	NUM
easat-7807	268	115	)	)	PUNCT
easat-7807	268	116	(	(	PUNCT
easat-7807	268	117	112	112	NUM
easat-7807	268	118	)	)	PUNCT
easat-7807	268	119	32,543	32,543	NUM
easat-7807	268	120	(	(	PUNCT
easat-7807	268	121	134	134	NUM
easat-7807	268	122	)	)	PUNCT
easat-7807	268	123	489	489	NUM
easat-7807	268	124	1,387	1,387	NUM
easat-7807	268	125	8,449	8,449	NUM
easat-7807	268	126	(	(	PUNCT
easat-7807	268	127	81	81	NUM
easat-7807	268	128	)	)	PUNCT
easat-7807	268	129	4,256	4,256	NUM
easat-7807	268	130	2016	2016	NUM
easat-7807	268	131	(	(	PUNCT
easat-7807	268	132	197	197	NUM
easat-7807	268	133	)	)	PUNCT
easat-7807	268	134	(	(	PUNCT
easat-7807	268	135	906	906	NUM
easat-7807	268	136	)	)	PUNCT
easat-7807	268	137	(	(	PUNCT
easat-7807	268	138	300	300	NUM
easat-7807	268	139	)	)	PUNCT
easat-7807	268	140	1,107	1,107	NUM
easat-7807	268	141	312	312	NUM
easat-7807	268	142	454	454	NUM
easat-7807	268	143	2,207	2,207	NUM
easat-7807	268	144	(	(	PUNCT
easat-7807	268	145	615	615	NUM
easat-7807	268	146	)	)	PUNCT
easat-7807	268	147	(	(	PUNCT
easat-7807	268	148	500	500	NUM
easat-7807	268	149	)	)	PUNCT
easat-7807	268	150	4,124	4,124	NUM
easat-7807	268	151	2015	2015	NUM
easat-7807	268	152	625	625	NUM
easat-7807	268	153	(	(	PUNCT
easat-7807	268	154	177	177	NUM
easat-7807	268	155	)	)	PUNCT
easat-7807	268	156	(	(	PUNCT
easat-7807	268	157	4	4	NUM
easat-7807	268	158	)	)	PUNCT
easat-7807	268	159	1,631	1,631	NUM
easat-7807	268	160	618	618	NUM
easat-7807	268	161	760	760	NUM
easat-7807	268	162	1,807	1,807	NUM
easat-7807	268	163	55	55	NUM
easat-7807	268	164	(	(	PUNCT
easat-7807	268	165	487	487	NUM
easat-7807	268	166	)	)	PUNCT
easat-7807	268	167	4,678	4,678	NUM
easat-7807	268	168	2014	2014	NUM
easat-7807	268	169	1,089	1,089	NUM
easat-7807	268	170	(	(	PUNCT
easat-7807	268	171	797	797	NUM
easat-7807	268	172	)	)	PUNCT
easat-7807	268	173	283	283	NUM
easat-7807	268	174	1,416	1,416	NUM
easat-7807	268	175	(	(	PUNCT
easat-7807	268	176	1,163	1,163	NUM
easat-7807	268	177	)	)	PUNCT
easat-7807	268	178	1,899	1,899	NUM
easat-7807	268	179	1,962	1,962	NUM
easat-7807	268	180	229	229	NUM
easat-7807	268	181	(	(	PUNCT
easat-7807	268	182	572	572	NUM
easat-7807	268	183	)	)	PUNCT
easat-7807	268	184	4,741	4,741	NUM
easat-7807	268	185	2013	2013	NUM
easat-7807	268	186	867	867	NUM
easat-7807	268	187	(	(	PUNCT
easat-7807	268	188	461	461	NUM
easat-7807	268	189	)	)	PUNCT
easat-7807	268	190	232	232	NUM
easat-7807	269	1	353	353	NUM
easat-7807	269	2	1,151	1,151	NUM
easat-7807	269	3	619	619	NUM
easat-7807	269	4	2,208	2,208	NUM
easat-7807	269	5	185	185	NUM
easat-7807	269	6	(	(	PUNCT
easat-7807	269	7	813	813	NUM
easat-7807	269	8	)	)	PUNCT
easat-7807	269	9	4,235	4,235	NUM
easat-7807	269	10	source	source	NOUN
easat-7807	269	11	:	:	PUNCT
easat-7807	269	12	values	value	NOUN
easat-7807	269	13	calculated	calculate	VERB
easat-7807	269	14	by	by	ADP
easat-7807	269	15	the	the	DET
easat-7807	269	16	researcher	researcher	NOUN
easat-7807	269	17	using	use	VERB
easat-7807	269	18	beta	beta	ADJ
easat-7807	269	19	estimates	estimate	NOUN
easat-7807	269	20	,	,	PUNCT
easat-7807	269	21	risk	risk	NOUN
easat-7807	269	22	-	-	PUNCT
easat-7807	269	23	free	free	ADJ
easat-7807	269	24	return	return	NOUN
easat-7807	269	25	,	,	PUNCT
easat-7807	269	26	market	market	NOUN
easat-7807	269	27	return	return	NOUN
easat-7807	269	28	(	(	PUNCT
easat-7807	269	29	amounts	amount	VERB
easat-7807	269	30	in	in	ADP
easat-7807	269	31	millions	million	NOUN
easat-7807	269	32	)	)	PUNCT
easat-7807	269	33	4	4	NUM
easat-7807	269	34	.	.	X
easat-7807	270	1	discussion	discussion	NOUN
easat-7807	270	2	and	and	CCONJ
easat-7807	270	3	conclusions	conclusion	NOUN
easat-7807	270	4	this	this	DET
easat-7807	270	5	study	study	NOUN
easat-7807	270	6	aimed	aim	VERB
easat-7807	270	7	to	to	PART
easat-7807	270	8	provide	provide	VERB
easat-7807	270	9	empirical	empirical	ADJ
easat-7807	270	10	evidence	evidence	NOUN
easat-7807	270	11	on	on	ADP
easat-7807	270	12	whether	whether	SCONJ
easat-7807	270	13	the	the	DET
easat-7807	270	14	residual	residual	ADJ
easat-7807	270	15	income	income	NOUN
easat-7807	270	16	,	,	PUNCT
easat-7807	270	17	as	as	SCONJ
easat-7807	270	18	a	a	DET
easat-7807	270	19	market	market	NOUN
easat-7807	270	20	riskadjusted	riskadjuste	VERB
easat-7807	270	21	metric	metric	ADJ
easat-7807	270	22	,	,	PUNCT
easat-7807	270	23	is	be	AUX
easat-7807	270	24	of	of	ADP
easat-7807	270	25	a	a	DET
easat-7807	270	26	relevant	relevant	ADJ
easat-7807	270	27	value	value	NOUN
easat-7807	270	28	,	,	PUNCT
easat-7807	270	29	primarily	primarily	ADV
easat-7807	270	30	because	because	SCONJ
easat-7807	270	31	some	some	DET
easat-7807	270	32	previous	previous	ADJ
easat-7807	270	33	studies	study	NOUN
easat-7807	270	34	have	have	AUX
easat-7807	270	35	provided	provide	VERB
easat-7807	270	36	mixed	mixed	ADJ
easat-7807	270	37	results	result	NOUN
easat-7807	270	38	.	.	PUNCT
easat-7807	271	1	to	to	PART
easat-7807	271	2	achieve	achieve	VERB
easat-7807	271	3	this	this	DET
easat-7807	271	4	goal	goal	NOUN
easat-7807	271	5	,	,	PUNCT
easat-7807	271	6	the	the	DET
easat-7807	271	7	study	study	NOUN
easat-7807	271	8	used	use	VERB
easat-7807	271	9	two	two	NUM
easat-7807	271	10	dependent	dependent	ADJ
easat-7807	271	11	variables	variable	NOUN
easat-7807	271	12	to	to	PART
easat-7807	271	13	measure	measure	VERB
easat-7807	271	14	the	the	DET
easat-7807	271	15	value	value	NOUN
easat-7807	271	16	relevance	relevance	NOUN
easat-7807	271	17	of	of	ADP
easat-7807	271	18	the	the	DET
easat-7807	271	19	independent	independent	ADJ
easat-7807	271	20	variables	variable	NOUN
easat-7807	271	21	.	.	PUNCT
easat-7807	272	1	the	the	DET
easat-7807	272	2	study	study	NOUN
easat-7807	272	3	utilized	utilize	VERB
easat-7807	272	4	share	share	NOUN
easat-7807	272	5	prices	price	NOUN
easat-7807	272	6	to	to	PART
easat-7807	272	7	capture	capture	VERB
easat-7807	272	8	the	the	DET
easat-7807	272	9	informational	informational	ADJ
easat-7807	272	10	content	content	NOUN
easat-7807	272	11	of	of	ADP
easat-7807	272	12	accounting	accounting	NOUN
easat-7807	272	13	information	information	NOUN
easat-7807	272	14	after	after	SCONJ
easat-7807	272	15	banks	bank	NOUN
easat-7807	272	16	in	in	ADP
easat-7807	272	17	the	the	DET
easat-7807	272	18	kingdom	kingdom	NOUN
easat-7807	272	19	disclosed	disclose	VERB
easat-7807	272	20	their	their	PRON
easat-7807	272	21	annual	annual	ADJ
easat-7807	272	22	financial	financial	ADJ
easat-7807	272	23	reports	report	NOUN
easat-7807	272	24	.	.	PUNCT
easat-7807	273	1	in	in	ADP
easat-7807	273	2	addition	addition	NOUN
easat-7807	273	3	,	,	PUNCT
easat-7807	273	4	it	it	PRON
easat-7807	273	5	employed	employ	VERB
easat-7807	273	6	net	net	ADJ
easat-7807	273	7	yearly	yearly	ADJ
easat-7807	273	8	returns	return	NOUN
easat-7807	273	9	to	to	PART
easat-7807	273	10	assess	assess	VERB
easat-7807	273	11	the	the	DET
easat-7807	273	12	impact	impact	NOUN
easat-7807	273	13	of	of	ADP
easat-7807	273	14	all	all	DET
easat-7807	273	15	events	event	NOUN
easat-7807	273	16	during	during	ADP
easat-7807	273	17	the	the	DET
easat-7807	273	18	year	year	NOUN
easat-7807	273	19	.	.	PUNCT
easat-7807	274	1	the	the	DET
easat-7807	274	2	study	study	NOUN
easat-7807	274	3	employed	employ	VERB
easat-7807	274	4	sharpe	sharpe	PROPN
easat-7807	274	5	's	's	PART
easat-7807	274	6	capital	capital	NOUN
easat-7807	274	7	asset	asset	NOUN
easat-7807	274	8	pricing	pricing	NOUN
easat-7807	274	9	model	model	NOUN
easat-7807	274	10	to	to	PART
easat-7807	274	11	calculate	calculate	VERB
easat-7807	274	12	the	the	DET
easat-7807	274	13	cost	cost	NOUN
easat-7807	274	14	of	of	ADP
easat-7807	274	15	capital	capital	NOUN
easat-7807	274	16	,	,	PUNCT
easat-7807	274	17	thereby	thereby	ADV
easat-7807	274	18	measuring	measure	VERB
easat-7807	274	19	the	the	DET
easat-7807	274	20	residual	residual	ADJ
easat-7807	274	21	income	income	NOUN
easat-7807	274	22	model	model	NOUN
easat-7807	274	23	.	.	PUNCT
easat-7807	275	1	according	accord	VERB
easat-7807	275	2	to	to	ADP
easat-7807	275	3	the	the	DET
easat-7807	275	4	latest	late	ADJ
easat-7807	275	5	estimates	estimate	NOUN
easat-7807	275	6	,	,	PUNCT
easat-7807	275	7	the	the	DET
easat-7807	275	8	risks	risk	NOUN
easat-7807	275	9	associated	associate	VERB
easat-7807	275	10	with	with	ADP
easat-7807	275	11	the	the	DET
easat-7807	275	12	saudi	saudi	ADJ
easat-7807	275	13	stock	stock	PROPN
easat-7807	275	14	exchange	exchange	PROPN
easat-7807	275	15	stock	stock	NOUN
easat-7807	275	16	index	index	NOUN
easat-7807	275	17	were	be	AUX
easat-7807	275	18	lower	low	ADJ
easat-7807	275	19	than	than	ADP
easat-7807	275	20	those	those	PRON
easat-7807	275	21	associated	associate	VERB
easat-7807	275	22	with	with	ADP
easat-7807	275	23	the	the	DET
easat-7807	275	24	net	net	ADJ
easat-7807	275	25	annual	annual	ADJ
easat-7807	275	26	returns	return	NOUN
easat-7807	275	27	of	of	ADP
easat-7807	275	28	banks	bank	NOUN
easat-7807	275	29	.	.	PUNCT
easat-7807	276	1	however	however	ADV
easat-7807	276	2	,	,	PUNCT
easat-7807	276	3	the	the	DET
easat-7807	276	4	returns	return	NOUN
easat-7807	276	5	of	of	ADP
easat-7807	276	6	banks	bank	NOUN
easat-7807	276	7	were	be	AUX
easat-7807	276	8	better	well	ADJ
easat-7807	276	9	than	than	ADP
easat-7807	276	10	the	the	DET
easat-7807	276	11	index	index	NOUN
easat-7807	276	12	returns	return	NOUN
easat-7807	276	13	.	.	PUNCT
easat-7807	277	1	the	the	DET
easat-7807	277	2	high	high	ADJ
easat-7807	277	3	beta	beta	NOUN
easat-7807	277	4	parameters	parameter	NOUN
easat-7807	277	5	increased	increase	VERB
easat-7807	277	6	the	the	DET
easat-7807	277	7	cost	cost	NOUN
easat-7807	277	8	of	of	ADP
easat-7807	277	9	capital	capital	NOUN
easat-7807	277	10	for	for	ADP
easat-7807	277	11	all	all	DET
easat-7807	277	12	banks	bank	NOUN
easat-7807	277	13	as	as	ADP
easat-7807	277	14	,	,	PUNCT
easat-7807	277	15	some	some	DET
easat-7807	277	16	banks	bank	NOUN
easat-7807	277	17	realized	realize	VERB
easat-7807	277	18	negative	negative	ADJ
easat-7807	277	19	residual	residual	ADJ
easat-7807	277	20	incomes	income	NOUN
easat-7807	277	21	.	.	PUNCT
easat-7807	278	1	the	the	DET
easat-7807	278	2	study	study	NOUN
easat-7807	278	3	used	use	VERB
easat-7807	278	4	the	the	DET
easat-7807	278	5	panel	panel	NOUN
easat-7807	278	6	data	datum	NOUN
easat-7807	278	7	method	method	NOUN
easat-7807	278	8	and	and	CCONJ
easat-7807	278	9	the	the	DET
easat-7807	278	10	least	least	ADJ
easat-7807	278	11	squares	square	NOUN
easat-7807	278	12	models	model	NOUN
easat-7807	278	13	to	to	PART
easat-7807	278	14	test	test	VERB
easat-7807	278	15	the	the	DET
easat-7807	278	16	study	study	NOUN
easat-7807	278	17	's	's	PART
easat-7807	278	18	hypotheses	hypothesis	NOUN
easat-7807	278	19	.	.	PUNCT
easat-7807	279	1	the	the	DET
easat-7807	279	2	results	result	NOUN
easat-7807	279	3	of	of	ADP
easat-7807	279	4	the	the	DET
easat-7807	279	5	models	model	NOUN
easat-7807	279	6	to	to	PART
easat-7807	279	7	quantify	quantify	VERB
easat-7807	279	8	the	the	DET
easat-7807	279	9	individual	individual	ADJ
easat-7807	279	10	value	value	NOUN
easat-7807	279	11	relevance	relevance	NOUN
easat-7807	279	12	of	of	ADP
easat-7807	279	13	the	the	DET
easat-7807	279	14	independent	independent	ADJ
easat-7807	279	15	variables	variable	NOUN
easat-7807	279	16	on	on	ADP
easat-7807	279	17	the	the	DET
easat-7807	279	18	share	share	NOUN
easat-7807	279	19	price	price	NOUN
easat-7807	279	20	as	as	SCONJ
easat-7807	279	21	the	the	DET
easat-7807	279	22	dependent	dependent	ADJ
easat-7807	279	23	variable	variable	NOUN
easat-7807	279	24	showed	show	VERB
easat-7807	279	25	that	that	SCONJ
easat-7807	279	26	both	both	CCONJ
easat-7807	279	27	the	the	DET
easat-7807	279	28	book	book	NOUN
easat-7807	279	29	value	value	NOUN
easat-7807	279	30	per	per	ADP
easat-7807	279	31	share	share	NOUN
easat-7807	279	32	and	and	CCONJ
easat-7807	279	33	the	the	DET
easat-7807	279	34	earnings	earning	NOUN
easat-7807	279	35	per	per	ADP
easat-7807	279	36	share	share	NOUN
easat-7807	279	37	had	have	VERB
easat-7807	279	38	value	value	NOUN
easat-7807	279	39	relevance	relevance	NOUN
easat-7807	279	40	.	.	PUNCT
easat-7807	280	1	however	however	ADV
easat-7807	280	2	,	,	PUNCT
easat-7807	280	3	the	the	DET
easat-7807	280	4	residual	residual	ADJ
easat-7807	280	5	income	income	NOUN
easat-7807	280	6	is	be	AUX
easat-7807	280	7	not	not	PART
easat-7807	280	8	of	of	ADP
easat-7807	280	9	a	a	DET
easat-7807	280	10	revenant	revenant	NOUN
easat-7807	280	11	value	value	NOUN
easat-7807	280	12	.	.	PUNCT
easat-7807	281	1	the	the	DET
easat-7807	281	2	book	book	NOUN
easat-7807	281	3	value	value	NOUN
easat-7807	281	4	per	per	ADP
easat-7807	281	5	share	share	NOUN
easat-7807	281	6	is	be	AUX
easat-7807	281	7	more	more	ADV
easat-7807	281	8	favorable	favorable	ADJ
easat-7807	281	9	than	than	ADP
easat-7807	281	10	the	the	DET
easat-7807	281	11	earnings	earning	NOUN
easat-7807	281	12	per	per	ADP
easat-7807	281	13	share	share	NOUN
easat-7807	281	14	,	,	PUNCT
easat-7807	281	15	as	as	SCONJ
easat-7807	281	16	the	the	DET
easat-7807	281	17	former	former	ADJ
easat-7807	281	18	exhibits	exhibit	VERB
easat-7807	281	19	an	an	DET
easat-7807	281	20	explanatory	explanatory	ADJ
easat-7807	281	21	power	power	NOUN
easat-7807	281	22	of	of	ADP
easat-7807	281	23	28	28	NUM
easat-7807	281	24	%	%	NOUN
easat-7807	281	25	compared	compare	VERB
easat-7807	281	26	to	to	ADP
easat-7807	281	27	21.8	21.8	NUM
easat-7807	281	28	%	%	NOUN
easat-7807	281	29	for	for	ADP
easat-7807	281	30	https://www.saudiexchange.sa/	https://www.saudiexchange.sa/	PRON
easat-7807	281	31	342	342	NUM
easat-7807	281	32	edelweiss	edelweiss	PROPN
easat-7807	281	33	applied	apply	VERB
easat-7807	281	34	science	science	NOUN
easat-7807	281	35	and	and	CCONJ
easat-7807	281	36	technology	technology	NOUN
easat-7807	281	37	issn	issn	PROPN
easat-7807	281	38	:	:	PUNCT
easat-7807	281	39	2576	2576	NUM
easat-7807	281	40	-	-	SYM
easat-7807	281	41	8484	8484	NUM
easat-7807	281	42	vol	vol	NOUN
easat-7807	281	43	.	.	PROPN
easat-7807	282	1	9	9	NUM
easat-7807	282	2	,	,	PUNCT
easat-7807	282	3	no	no	INTJ
easat-7807	282	4	.	.	NOUN
easat-7807	283	1	6	6	NUM
easat-7807	283	2	:	:	PUNCT
easat-7807	283	3	332	332	NUM
easat-7807	283	4	-	-	SYM
easat-7807	283	5	344	344	NUM
easat-7807	283	6	,	,	PUNCT
easat-7807	283	7	2025	2025	NUM
easat-7807	283	8	doi	doi	NOUN
easat-7807	283	9	:	:	PUNCT
easat-7807	283	10	10.55214/25768484.v9i6.7807	10.55214/25768484.v9i6.7807	NUM
easat-7807	283	11	©	©	PROPN
easat-7807	283	12	2025	2025	NUM
easat-7807	283	13	by	by	ADP
easat-7807	283	14	the	the	DET
easat-7807	283	15	author	author	NOUN
easat-7807	283	16	;	;	PUNCT
easat-7807	283	17	licensee	licensee	PROPN
easat-7807	283	18	learning	learning	NOUN
easat-7807	283	19	gate	gate	VERB
easat-7807	283	20	the	the	DET
easat-7807	283	21	latter	latter	ADJ
easat-7807	283	22	.	.	PUNCT
easat-7807	284	1	the	the	DET
easat-7807	284	2	results	result	NOUN
easat-7807	284	3	have	have	AUX
easat-7807	284	4	been	be	AUX
easat-7807	284	5	supported	support	VERB
easat-7807	284	6	by	by	ADP
easat-7807	284	7	liu	liu	PROPN
easat-7807	284	8	and	and	CCONJ
easat-7807	284	9	sun	sun	PROPN
easat-7807	284	10	[	[	X
easat-7807	284	11	26	26	NUM
easat-7807	284	12	]	]	PUNCT
easat-7807	284	13	and	and	CCONJ
easat-7807	284	14	yudianti	yudianti	ADJ
easat-7807	285	1	[	[	X
easat-7807	285	2	34	34	NUM
easat-7807	285	3	]	]	PUNCT
easat-7807	285	4	.	.	PUNCT
easat-7807	286	1	however	however	ADV
easat-7807	286	2	,	,	PUNCT
easat-7807	286	3	the	the	DET
easat-7807	286	4	results	result	NOUN
easat-7807	286	5	contradict	contradict	VERB
easat-7807	286	6	the	the	DET
easat-7807	286	7	results	result	NOUN
easat-7807	286	8	of	of	ADP
easat-7807	286	9	badu	badu	NOUN
easat-7807	286	10	and	and	CCONJ
easat-7807	286	11	appiah	appiah	PROPN
easat-7807	286	12	[	[	X
easat-7807	286	13	29	29	NUM
easat-7807	286	14	]	]	PUNCT
easat-7807	286	15	.	.	PUNCT
easat-7807	287	1	the	the	DET
easat-7807	287	2	results	result	NOUN
easat-7807	287	3	of	of	ADP
easat-7807	287	4	the	the	DET
easat-7807	287	5	models	model	NOUN
easat-7807	287	6	to	to	PART
easat-7807	287	7	quantify	quantify	VERB
easat-7807	287	8	the	the	DET
easat-7807	287	9	individual	individual	ADJ
easat-7807	287	10	value	value	NOUN
easat-7807	287	11	relevance	relevance	NOUN
easat-7807	287	12	of	of	ADP
easat-7807	287	13	the	the	DET
easat-7807	287	14	book	book	NOUN
easat-7807	287	15	value	value	NOUN
easat-7807	287	16	per	per	ADP
easat-7807	287	17	share	share	NOUN
easat-7807	287	18	,	,	PUNCT
easat-7807	287	19	the	the	DET
easat-7807	287	20	earnings	earning	NOUN
easat-7807	287	21	per	per	ADP
easat-7807	287	22	share	share	NOUN
easat-7807	287	23	,	,	PUNCT
easat-7807	287	24	and	and	CCONJ
easat-7807	287	25	the	the	DET
easat-7807	287	26	residual	residual	ADJ
easat-7807	287	27	income	income	NOUN
easat-7807	287	28	as	as	ADP
easat-7807	287	29	independent	independent	ADJ
easat-7807	287	30	variables	variable	NOUN
easat-7807	287	31	and	and	CCONJ
easat-7807	287	32	the	the	DET
easat-7807	287	33	net	net	ADJ
easat-7807	287	34	annual	annual	ADJ
easat-7807	287	35	returns	return	NOUN
easat-7807	287	36	on	on	ADP
easat-7807	287	37	sharesreturn	sharesreturn	NOUN
easat-7807	287	38	modelas	modela	NOUN
easat-7807	287	39	the	the	DET
easat-7807	287	40	dependent	dependent	ADJ
easat-7807	287	41	variable	variable	NOUN
easat-7807	287	42	showed	show	VERB
easat-7807	287	43	that	that	SCONJ
easat-7807	287	44	both	both	CCONJ
easat-7807	287	45	the	the	DET
easat-7807	287	46	book	book	NOUN
easat-7807	287	47	value	value	NOUN
easat-7807	287	48	per	per	ADP
easat-7807	287	49	share	share	NOUN
easat-7807	287	50	and	and	CCONJ
easat-7807	287	51	the	the	DET
easat-7807	287	52	earnings	earning	NOUN
easat-7807	287	53	per	per	ADP
easat-7807	287	54	share	share	NOUN
easat-7807	287	55	had	have	VERB
easat-7807	287	56	value	value	NOUN
easat-7807	287	57	relevance	relevance	NOUN
easat-7807	287	58	[	[	X
easat-7807	287	59	31	31	NUM
easat-7807	287	60	]	]	PUNCT
easat-7807	287	61	.	.	PUNCT
easat-7807	288	1	provided	provide	VERB
easat-7807	288	2	the	the	DET
easat-7807	288	3	same	same	ADJ
easat-7807	288	4	results	result	NOUN
easat-7807	288	5	.	.	PUNCT
easat-7807	289	1	the	the	DET
easat-7807	289	2	residual	residual	ADJ
easat-7807	289	3	income	income	NOUN
easat-7807	289	4	is	be	AUX
easat-7807	289	5	not	not	PART
easat-7807	289	6	of	of	ADP
easat-7807	289	7	a	a	DET
easat-7807	289	8	relevant	relevant	ADJ
easat-7807	289	9	value	value	NOUN
easat-7807	289	10	.	.	PUNCT
easat-7807	290	1	shubita	shubita	NOUN
easat-7807	291	1	[	[	X
easat-7807	291	2	33	33	NUM
easat-7807	291	3	]	]	PUNCT
easat-7807	291	4	provided	provide	VERB
easat-7807	291	5	empirical	empirical	ADJ
easat-7807	291	6	evidence	evidence	NOUN
easat-7807	291	7	that	that	SCONJ
easat-7807	291	8	the	the	DET
easat-7807	291	9	residual	residual	ADJ
easat-7807	291	10	income	income	NOUN
easat-7807	291	11	is	be	AUX
easat-7807	291	12	irrelevant	irrelevant	ADJ
easat-7807	291	13	to	to	ADP
easat-7807	291	14	the	the	DET
easat-7807	291	15	share	share	NOUN
easat-7807	291	16	price	price	NOUN
easat-7807	291	17	.	.	PUNCT
easat-7807	292	1	also	also	ADV
easat-7807	292	2	,	,	PUNCT
easat-7807	292	3	eljelly	eljelly	ADV
easat-7807	292	4	and	and	CCONJ
easat-7807	292	5	alghurair	alghurair	ADJ
easat-7807	293	1	[	[	X
easat-7807	293	2	36	36	NUM
easat-7807	293	3	]	]	PUNCT
easat-7807	293	4	showed	show	VERB
easat-7807	293	5	that	that	SCONJ
easat-7807	293	6	the	the	DET
easat-7807	293	7	economic	economic	ADJ
easat-7807	293	8	value	value	NOUN
easat-7807	293	9	added	add	VERB
easat-7807	293	10	or	or	CCONJ
easat-7807	293	11	the	the	DET
easat-7807	293	12	residual	residual	ADJ
easat-7807	293	13	income	income	NOUN
easat-7807	293	14	had	have	VERB
easat-7807	293	15	no	no	DET
easat-7807	293	16	relationship	relationship	NOUN
easat-7807	293	17	with	with	ADP
easat-7807	293	18	stock	stock	NOUN
easat-7807	293	19	returns	return	NOUN
easat-7807	293	20	for	for	ADP
easat-7807	293	21	the	the	DET
easat-7807	293	22	saudi	saudi	ADJ
easat-7807	293	23	companies	company	NOUN
easat-7807	293	24	.	.	PUNCT
easat-7807	294	1	the	the	DET
easat-7807	294	2	results	result	NOUN
easat-7807	294	3	of	of	ADP
easat-7807	294	4	the	the	DET
easat-7807	294	5	models	model	NOUN
easat-7807	294	6	,	,	PUNCT
easat-7807	294	7	which	which	PRON
easat-7807	294	8	quantified	quantify	VERB
easat-7807	294	9	the	the	DET
easat-7807	294	10	collective	collective	ADJ
easat-7807	294	11	value	value	NOUN
easat-7807	294	12	relevance	relevance	NOUN
easat-7807	294	13	of	of	ADP
easat-7807	294	14	the	the	DET
easat-7807	294	15	book	book	NOUN
easat-7807	294	16	value	value	NOUN
easat-7807	294	17	per	per	ADP
easat-7807	294	18	share	share	NOUN
easat-7807	294	19	,	,	PUNCT
easat-7807	294	20	earnings	earning	NOUN
easat-7807	294	21	per	per	ADP
easat-7807	294	22	share	share	NOUN
easat-7807	294	23	,	,	PUNCT
easat-7807	294	24	and	and	CCONJ
easat-7807	294	25	residual	residual	ADJ
easat-7807	294	26	income	income	NOUN
easat-7807	294	27	as	as	ADP
easat-7807	294	28	independent	independent	ADJ
easat-7807	294	29	variables	variable	NOUN
easat-7807	294	30	and	and	CCONJ
easat-7807	294	31	the	the	DET
easat-7807	294	32	share	share	NOUN
easat-7807	294	33	price	price	NOUN
easat-7807	294	34	as	as	ADP
easat-7807	294	35	the	the	DET
easat-7807	294	36	dependent	dependent	ADJ
easat-7807	294	37	variable	variable	NOUN
easat-7807	294	38	,	,	PUNCT
easat-7807	294	39	showed	show	VERB
easat-7807	294	40	that	that	SCONJ
easat-7807	294	41	the	the	DET
easat-7807	294	42	book	book	NOUN
easat-7807	294	43	value	value	NOUN
easat-7807	294	44	per	per	ADP
easat-7807	294	45	share	share	NOUN
easat-7807	294	46	,	,	PUNCT
easat-7807	294	47	earnings	earning	NOUN
easat-7807	294	48	per	per	ADP
easat-7807	294	49	share	share	NOUN
easat-7807	294	50	,	,	PUNCT
easat-7807	294	51	and	and	CCONJ
easat-7807	294	52	residual	residual	ADJ
easat-7807	294	53	income	income	NOUN
easat-7807	294	54	are	be	AUX
easat-7807	294	55	of	of	ADP
easat-7807	294	56	a	a	DET
easat-7807	294	57	relevant	relevant	ADJ
easat-7807	294	58	value	value	NOUN
easat-7807	294	59	.	.	PUNCT
easat-7807	295	1	kumaran	kumaran	PROPN
easat-7807	296	1	[	[	X
easat-7807	296	2	30	30	NUM
easat-7807	296	3	]	]	PUNCT
easat-7807	296	4	confirmed	confirm	VERB
easat-7807	296	5	the	the	DET
easat-7807	296	6	superiority	superiority	NOUN
easat-7807	296	7	of	of	ADP
easat-7807	296	8	residual	residual	ADJ
easat-7807	296	9	income	income	NOUN
easat-7807	296	10	as	as	ADP
easat-7807	296	11	the	the	DET
easat-7807	296	12	best	good	ADJ
easat-7807	296	13	value	value	NOUN
easat-7807	296	14	-	-	PUNCT
easat-7807	296	15	creation	creation	NOUN
easat-7807	296	16	metric	metric	NOUN
easat-7807	296	17	.	.	PUNCT
easat-7807	297	1	dimitrios	dimitrio	NOUN
easat-7807	297	2	,	,	PUNCT
easat-7807	297	3	et	et	PROPN
easat-7807	297	4	al	al	PROPN
easat-7807	297	5	.	.	PUNCT
easat-7807	298	1	[	[	X
easat-7807	298	2	35	35	NUM
easat-7807	298	3	]	]	PUNCT
easat-7807	298	4	stated	state	VERB
easat-7807	298	5	that	that	SCONJ
easat-7807	298	6	the	the	DET
easat-7807	298	7	residual	residual	ADJ
easat-7807	298	8	income	income	NOUN
easat-7807	298	9	added	add	VERB
easat-7807	298	10	explanatory	explanatory	ADJ
easat-7807	298	11	power	power	NOUN
easat-7807	298	12	to	to	ADP
easat-7807	298	13	earnings	earning	NOUN
easat-7807	298	14	.	.	PUNCT
easat-7807	299	1	stark	stark	ADJ
easat-7807	299	2	and	and	CCONJ
easat-7807	299	3	thomas	thomas	PROPN
easat-7807	300	1	[	[	X
easat-7807	300	2	37	37	NUM
easat-7807	300	3	]	]	PUNCT
easat-7807	300	4	confirmed	confirm	VERB
easat-7807	300	5	that	that	SCONJ
easat-7807	300	6	the	the	DET
easat-7807	300	7	residual	residual	ADJ
easat-7807	300	8	income	income	NOUN
easat-7807	300	9	had	have	VERB
easat-7807	300	10	value	value	NOUN
easat-7807	300	11	relevance	relevance	NOUN
easat-7807	300	12	when	when	SCONJ
easat-7807	300	13	simultaneously	simultaneously	ADV
easat-7807	300	14	added	add	VERB
easat-7807	300	15	to	to	ADP
easat-7807	300	16	the	the	DET
easat-7807	300	17	other	other	ADJ
easat-7807	300	18	accounting	accounting	NOUN
easat-7807	300	19	information	information	NOUN
easat-7807	300	20	and	and	CCONJ
easat-7807	300	21	had	have	VERB
easat-7807	300	22	no	no	DET
easat-7807	300	23	value	value	NOUN
easat-7807	300	24	relevance	relevance	NOUN
easat-7807	300	25	alone	alone	ADV
easat-7807	300	26	.	.	PUNCT
easat-7807	301	1	the	the	DET
easat-7807	301	2	results	result	NOUN
easat-7807	301	3	of	of	ADP
easat-7807	301	4	the	the	DET
easat-7807	301	5	models	model	NOUN
easat-7807	301	6	to	to	PART
easat-7807	301	7	quantify	quantify	VERB
easat-7807	301	8	the	the	DET
easat-7807	301	9	collective	collective	ADJ
easat-7807	301	10	value	value	NOUN
easat-7807	301	11	relevance	relevance	NOUN
easat-7807	301	12	of	of	ADP
easat-7807	301	13	the	the	DET
easat-7807	301	14	book	book	NOUN
easat-7807	301	15	value	value	NOUN
easat-7807	301	16	per	per	ADP
easat-7807	301	17	share	share	NOUN
easat-7807	301	18	,	,	PUNCT
easat-7807	301	19	earnings	earning	NOUN
easat-7807	301	20	per	per	ADP
easat-7807	301	21	share	share	NOUN
easat-7807	301	22	,	,	PUNCT
easat-7807	301	23	and	and	CCONJ
easat-7807	301	24	residual	residual	ADJ
easat-7807	301	25	income	income	NOUN
easat-7807	301	26	as	as	ADP
easat-7807	301	27	the	the	DET
easat-7807	301	28	independent	independent	ADJ
easat-7807	301	29	variables	variable	NOUN
easat-7807	301	30	and	and	CCONJ
easat-7807	301	31	the	the	DET
easat-7807	301	32	net	net	ADJ
easat-7807	301	33	annual	annual	ADJ
easat-7807	301	34	returns	return	NOUN
easat-7807	301	35	–	–	PUNCT
easat-7807	301	36	return	return	NOUN
easat-7807	301	37	model	model	NOUN
easat-7807	301	38	-as	-as	ADP
easat-7807	301	39	the	the	DET
easat-7807	301	40	dependent	dependent	ADJ
easat-7807	301	41	variable	variable	NOUN
easat-7807	301	42	showed	show	VERB
easat-7807	301	43	that	that	SCONJ
easat-7807	301	44	the	the	DET
easat-7807	301	45	book	book	NOUN
easat-7807	301	46	value	value	NOUN
easat-7807	301	47	per	per	ADP
easat-7807	301	48	share	share	NOUN
easat-7807	301	49	,	,	PUNCT
easat-7807	301	50	the	the	DET
easat-7807	301	51	earnings	earning	NOUN
easat-7807	301	52	per	per	ADP
easat-7807	301	53	share	share	NOUN
easat-7807	301	54	and	and	CCONJ
easat-7807	301	55	the	the	DET
easat-7807	301	56	residual	residual	ADJ
easat-7807	301	57	income	income	NOUN
easat-7807	301	58	are	be	AUX
easat-7807	301	59	of	of	ADP
easat-7807	301	60	a	a	DET
easat-7807	301	61	relevant	relevant	ADJ
easat-7807	301	62	value	value	NOUN
easat-7807	301	63	and	and	CCONJ
easat-7807	301	64	the	the	DET
easat-7807	301	65	price	price	NOUN
easat-7807	301	66	model	model	NOUN
easat-7807	301	67	is	be	AUX
easat-7807	301	68	better	well	ADJ
easat-7807	301	69	than	than	ADP
easat-7807	301	70	the	the	DET
easat-7807	301	71	return	return	NOUN
easat-7807	301	72	model	model	NOUN
easat-7807	301	73	.	.	PUNCT
easat-7807	302	1	the	the	DET
easat-7807	302	2	study	study	NOUN
easat-7807	302	3	's	's	PART
easat-7807	302	4	results	result	NOUN
easat-7807	302	5	provided	provide	VERB
easat-7807	302	6	empirical	empirical	ADJ
easat-7807	302	7	evidence	evidence	NOUN
easat-7807	302	8	that	that	SCONJ
easat-7807	302	9	investors	investor	NOUN
easat-7807	302	10	rely	rely	VERB
easat-7807	302	11	on	on	ADP
easat-7807	302	12	the	the	DET
easat-7807	302	13	accounting	accounting	NOUN
easat-7807	302	14	information	information	NOUN
easat-7807	302	15	published	publish	VERB
easat-7807	302	16	on	on	ADP
easat-7807	302	17	the	the	DET
easat-7807	302	18	financial	financial	ADJ
easat-7807	302	19	statements	statement	NOUN
easat-7807	302	20	and	and	CCONJ
easat-7807	302	21	the	the	DET
easat-7807	302	22	residual	residual	ADJ
easat-7807	302	23	income	income	NOUN
easat-7807	302	24	metric	metric	ADJ
easat-7807	302	25	.	.	PUNCT
easat-7807	303	1	study	study	NOUN
easat-7807	303	2	’s	’s	PART
easat-7807	303	3	contributions	contribution	NOUN
easat-7807	303	4	the	the	DET
easat-7807	303	5	current	current	ADJ
easat-7807	303	6	study	study	NOUN
easat-7807	303	7	is	be	AUX
easat-7807	303	8	the	the	DET
easat-7807	303	9	first	first	ADJ
easat-7807	303	10	to	to	PART
easat-7807	303	11	discuss	discuss	VERB
easat-7807	303	12	the	the	DET
easat-7807	303	13	value	value	NOUN
easat-7807	303	14	relevance	relevance	NOUN
easat-7807	303	15	of	of	ADP
easat-7807	303	16	the	the	DET
easat-7807	303	17	residual	residual	ADJ
easat-7807	303	18	income	income	NOUN
easat-7807	303	19	metric	metric	NOUN
easat-7807	303	20	compared	compare	VERB
easat-7807	303	21	to	to	ADP
easat-7807	303	22	the	the	DET
easat-7807	303	23	traditional	traditional	ADJ
easat-7807	303	24	accounting	accounting	NOUN
easat-7807	303	25	information	information	NOUN
easat-7807	303	26	,	,	PUNCT
easat-7807	303	27	as	as	SCONJ
easat-7807	303	28	it	it	PRON
easat-7807	303	29	confirmed	confirm	VERB
easat-7807	303	30	that	that	SCONJ
easat-7807	303	31	the	the	DET
easat-7807	303	32	residual	residual	ADJ
easat-7807	303	33	income	income	NOUN
easat-7807	303	34	metric	metric	ADJ
easat-7807	303	35	complements	complement	NOUN
easat-7807	303	36	other	other	ADJ
easat-7807	303	37	traditional	traditional	ADJ
easat-7807	303	38	accounting	accounting	NOUN
easat-7807	303	39	metrics	metric	NOUN
easat-7807	303	40	rather	rather	ADV
easat-7807	303	41	than	than	ADP
easat-7807	303	42	being	be	AUX
easat-7807	303	43	a	a	DET
easat-7807	303	44	substitute	substitute	NOUN
easat-7807	303	45	for	for	ADP
easat-7807	303	46	them	they	PRON
easat-7807	303	47	.	.	PUNCT
easat-7807	304	1	the	the	DET
easat-7807	304	2	results	result	NOUN
easat-7807	304	3	of	of	ADP
easat-7807	304	4	the	the	DET
easat-7807	304	5	study	study	NOUN
easat-7807	304	6	also	also	ADV
easat-7807	304	7	revealed	reveal	VERB
easat-7807	304	8	that	that	SCONJ
easat-7807	304	9	the	the	DET
easat-7807	304	10	traditional	traditional	ADJ
easat-7807	304	11	accounting	accounting	NOUN
easat-7807	304	12	metrics	metric	NOUN
easat-7807	304	13	are	be	AUX
easat-7807	304	14	flawed	flawed	ADJ
easat-7807	304	15	because	because	SCONJ
easat-7807	304	16	it	it	PRON
easat-7807	304	17	overestimate	overestimate	VERB
easat-7807	304	18	the	the	DET
easat-7807	304	19	performance	performance	NOUN
easat-7807	304	20	as	as	SCONJ
easat-7807	304	21	they	they	PRON
easat-7807	304	22	do	do	AUX
easat-7807	304	23	not	not	PART
easat-7807	304	24	take	take	VERB
easat-7807	304	25	into	into	ADP
easat-7807	304	26	account	account	NOUN
easat-7807	304	27	risks	risk	NOUN
easat-7807	304	28	,	,	PUNCT
easat-7807	304	29	in	in	ADP
easat-7807	304	30	addition	addition	NOUN
easat-7807	304	31	,	,	PUNCT
easat-7807	304	32	the	the	DET
easat-7807	304	33	results	result	NOUN
easat-7807	304	34	of	of	ADP
easat-7807	304	35	the	the	DET
easat-7807	304	36	study	study	NOUN
easat-7807	304	37	showed	show	VERB
easat-7807	304	38	that	that	SCONJ
easat-7807	304	39	the	the	DET
easat-7807	304	40	residual	residual	ADJ
easat-7807	304	41	income	income	NOUN
easat-7807	304	42	metric	metric	NOUN
easat-7807	304	43	is	be	AUX
easat-7807	304	44	,	,	PUNCT
easat-7807	304	45	a	a	DET
easat-7807	304	46	market	market	NOUN
easat-7807	304	47	riskadjusted	riskadjuste	VERB
easat-7807	304	48	metric	metric	ADJ
easat-7807	304	49	,	,	PUNCT
easat-7807	304	50	that	that	PRON
easat-7807	304	51	shows	show	VERB
easat-7807	304	52	that	that	SCONJ
easat-7807	304	53	market	market	NOUN
easat-7807	304	54	riskadjusted	riskadjuste	VERB
easat-7807	304	55	performance	performance	NOUN
easat-7807	304	56	of	of	ADP
easat-7807	304	57	saudi	saudi	ADJ
easat-7807	304	58	banks	bank	NOUN
easat-7807	304	59	is	be	AUX
easat-7807	304	60	less	less	ADJ
easat-7807	304	61	than	than	SCONJ
easat-7807	304	62	non	non	ADJ
easat-7807	304	63	-	-	ADJ
easat-7807	304	64	market	market	NOUN
easat-7807	304	65	riskadjusted	riskadjuste	VERB
easat-7807	304	66	the	the	DET
easat-7807	304	67	performance	performance	NOUN
easat-7807	304	68	.	.	PUNCT
easat-7807	305	1	study	study	NOUN
easat-7807	305	2	’s	’s	PART
easat-7807	305	3	limitations	limitation	NOUN
easat-7807	305	4	the	the	DET
easat-7807	305	5	study	study	NOUN
easat-7807	305	6	employed	employ	VERB
easat-7807	305	7	the	the	DET
easat-7807	305	8	case	case	NOUN
easat-7807	305	9	study	study	NOUN
easat-7807	305	10	approach	approach	NOUN
easat-7807	305	11	of	of	ADP
easat-7807	305	12	the	the	DET
easat-7807	305	13	phenomenon	phenomenon	NOUN
easat-7807	305	14	under	under	ADP
easat-7807	305	15	study	study	NOUN
easat-7807	305	16	,	,	PUNCT
easat-7807	305	17	however	however	ADV
easat-7807	305	18	,	,	PUNCT
easat-7807	305	19	the	the	DET
easat-7807	305	20	results	result	NOUN
easat-7807	305	21	derived	derive	VERB
easat-7807	305	22	from	from	ADP
easat-7807	305	23	the	the	DET
easat-7807	305	24	case	case	NOUN
easat-7807	305	25	study	study	NOUN
easat-7807	305	26	approach	approach	NOUN
easat-7807	305	27	enable	enable	VERB
easat-7807	305	28	in	in	ADP
easat-7807	305	29	-	-	PUNCT
easat-7807	305	30	depth	depth	NOUN
easat-7807	305	31	analysis	analysis	NOUN
easat-7807	305	32	non	non	X
easat-7807	305	33	generalizable	generalizable	ADJ
easat-7807	305	34	.	.	PUNCT
easat-7807	306	1	therefore	therefore	ADV
easat-7807	306	2	,	,	PUNCT
easat-7807	306	3	the	the	DET
easat-7807	306	4	study	study	NOUN
easat-7807	306	5	recommends	recommend	VERB
easat-7807	306	6	expanding	expand	VERB
easat-7807	306	7	the	the	DET
easat-7807	306	8	scope	scope	NOUN
easat-7807	306	9	of	of	ADP
easat-7807	306	10	the	the	DET
easat-7807	306	11	current	current	ADJ
easat-7807	306	12	study	study	NOUN
easat-7807	306	13	by	by	ADP
easat-7807	306	14	conducting	conduct	VERB
easat-7807	306	15	cross	cross	ADJ
easat-7807	306	16	–	–	PUNCT
easat-7807	306	17	country	country	ADJ
easat-7807	306	18	future	future	ADJ
easat-7807	306	19	studies	study	NOUN
easat-7807	306	20	.	.	PUNCT
easat-7807	307	1	transparency	transparency	NOUN
easat-7807	307	2	:	:	PUNCT
easat-7807	307	3	the	the	DET
easat-7807	307	4	author	author	NOUN
easat-7807	307	5	confirms	confirm	VERB
easat-7807	307	6	that	that	SCONJ
easat-7807	307	7	the	the	DET
easat-7807	307	8	manuscript	manuscript	NOUN
easat-7807	307	9	is	be	AUX
easat-7807	307	10	an	an	DET
easat-7807	307	11	honest	honest	ADJ
easat-7807	307	12	,	,	PUNCT
easat-7807	307	13	accurate	accurate	ADJ
easat-7807	307	14	,	,	PUNCT
easat-7807	307	15	and	and	CCONJ
easat-7807	307	16	transparent	transparent	ADJ
easat-7807	307	17	account	account	NOUN
easat-7807	307	18	of	of	ADP
easat-7807	307	19	the	the	DET
easat-7807	307	20	study	study	NOUN
easat-7807	307	21	;	;	PUNCT
easat-7807	307	22	that	that	SCONJ
easat-7807	307	23	no	no	DET
easat-7807	307	24	vital	vital	ADJ
easat-7807	307	25	features	feature	NOUN
easat-7807	307	26	of	of	ADP
easat-7807	307	27	the	the	DET
easat-7807	307	28	study	study	NOUN
easat-7807	307	29	have	have	AUX
easat-7807	307	30	been	be	AUX
easat-7807	307	31	omitted	omit	VERB
easat-7807	307	32	;	;	PUNCT
easat-7807	307	33	and	and	CCONJ
easat-7807	307	34	that	that	SCONJ
easat-7807	307	35	any	any	DET
easat-7807	307	36	discrepancies	discrepancy	NOUN
easat-7807	307	37	from	from	ADP
easat-7807	307	38	the	the	DET
easat-7807	307	39	study	study	NOUN
easat-7807	307	40	as	as	SCONJ
easat-7807	307	41	planned	plan	VERB
easat-7807	307	42	have	have	AUX
easat-7807	307	43	been	be	AUX
easat-7807	307	44	explained	explain	VERB
easat-7807	307	45	.	.	PUNCT
easat-7807	308	1	this	this	DET
easat-7807	308	2	study	study	NOUN
easat-7807	308	3	followed	follow	VERB
easat-7807	308	4	all	all	DET
easat-7807	308	5	ethical	ethical	ADJ
easat-7807	308	6	practices	practice	NOUN
easat-7807	308	7	during	during	ADP
easat-7807	308	8	writing	writing	NOUN
easat-7807	308	9	.	.	PUNCT
easat-7807	309	1	copyright	copyright	NOUN
easat-7807	309	2	:	:	PUNCT
easat-7807	309	3	©	©	PROPN
easat-7807	309	4	2025	2025	NUM
easat-7807	309	5	by	by	ADP
easat-7807	309	6	the	the	DET
easat-7807	309	7	author	author	NOUN
easat-7807	309	8	.	.	PUNCT
easat-7807	310	1	this	this	DET
easat-7807	310	2	open	open	ADJ
easat-7807	310	3	-	-	PUNCT
easat-7807	310	4	access	access	NOUN
easat-7807	310	5	article	article	NOUN
easat-7807	310	6	is	be	AUX
easat-7807	310	7	distributed	distribute	VERB
easat-7807	310	8	under	under	ADP
easat-7807	310	9	the	the	DET
easat-7807	310	10	terms	term	NOUN
easat-7807	310	11	and	and	CCONJ
easat-7807	310	12	conditions	condition	NOUN
easat-7807	310	13	of	of	ADP
easat-7807	310	14	the	the	DET
easat-7807	310	15	creative	creative	ADJ
easat-7807	310	16	commons	common	NOUN
easat-7807	310	17	attribution	attribution	NOUN
easat-7807	310	18	(	(	PUNCT
easat-7807	310	19	cc	cc	NOUN
easat-7807	310	20	by	by	ADP
easat-7807	310	21	)	)	PUNCT
easat-7807	310	22	license	license	NOUN
easat-7807	310	23	(	(	PUNCT
easat-7807	310	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-7807	310	25	)	)	PUNCT
easat-7807	310	26	.	.	PUNCT
easat-7807	311	1	references	reference	NOUN
easat-7807	311	2	[	[	X
easat-7807	311	3	1	1	X
easat-7807	311	4	]	]	PUNCT
easat-7807	311	5	j.	j.	PROPN
easat-7807	311	6	a.	a.	PROPN
easat-7807	311	7	ohlson	ohlson	PROPN
easat-7807	311	8	,	,	PUNCT
easat-7807	311	9	"	"	PUNCT
easat-7807	311	10	earnings	earning	NOUN
easat-7807	311	11	,	,	PUNCT
easat-7807	311	12	book	book	NOUN
easat-7807	311	13	values	value	NOUN
easat-7807	311	14	,	,	PUNCT
easat-7807	311	15	and	and	CCONJ
easat-7807	311	16	dividends	dividend	NOUN
easat-7807	311	17	in	in	ADP
easat-7807	311	18	equity	equity	NOUN
easat-7807	311	19	valuation	valuation	NOUN
easat-7807	311	20	,	,	PUNCT
easat-7807	311	21	"	"	PUNCT
easat-7807	311	22	contemporary	contemporary	ADJ
easat-7807	311	23	accounting	accounting	NOUN
easat-7807	311	24	research	research	NOUN
easat-7807	311	25	,	,	PUNCT
easat-7807	311	26	vol	vol	NOUN
easat-7807	311	27	.	.	PROPN
easat-7807	311	28	11	11	NUM
easat-7807	311	29	,	,	PUNCT
easat-7807	311	30	no	no	INTJ
easat-7807	311	31	.	.	NOUN
easat-7807	311	32	2	2	NUM
easat-7807	311	33	,	,	PUNCT
easat-7807	311	34	pp	pp	ADJ
easat-7807	311	35	.	.	PUNCT
easat-7807	312	1	661	661	NUM
easat-7807	312	2	-	-	SYM
easat-7807	312	3	687	687	NUM
easat-7807	312	4	,	,	PUNCT
easat-7807	312	5	1995	1995	NUM
easat-7807	312	6	.	.	PUNCT
easat-7807	313	1	https://doi.org/10.1111/j.1911-3846.1995.tb00461.x	https://doi.org/10.1111/j.1911-3846.1995.tb00461.x	X
easat-7807	314	1	[	[	X
easat-7807	314	2	2	2	NUM
easat-7807	314	3	]	]	PUNCT
easat-7807	314	4	r.	r.	PROPN
easat-7807	314	5	c.	c.	PROPN
easat-7807	314	6	epstein	epstein	PROPN
easat-7807	314	7	,	,	PUNCT
easat-7807	314	8	"	"	PUNCT
easat-7807	314	9	industrial	industrial	ADJ
easat-7807	314	10	profits	profit	NOUN
easat-7807	314	11	in	in	ADP
easat-7807	314	12	1917	1917	NUM
easat-7807	314	13	,	,	PUNCT
easat-7807	314	14	"	"	PUNCT
easat-7807	314	15	the	the	DET
easat-7807	314	16	quarterly	quarterly	ADJ
easat-7807	314	17	journal	journal	NOUN
easat-7807	314	18	of	of	ADP
easat-7807	314	19	economics	economic	NOUN
easat-7807	314	20	,	,	PUNCT
easat-7807	314	21	vol	vol	NOUN
easat-7807	314	22	.	.	PROPN
easat-7807	314	23	39	39	NUM
easat-7807	314	24	,	,	PUNCT
easat-7807	314	25	no	no	INTJ
easat-7807	314	26	.	.	NOUN
easat-7807	314	27	2	2	NUM
easat-7807	314	28	,	,	PUNCT
easat-7807	314	29	pp	pp	ADJ
easat-7807	314	30	.	.	PUNCT
easat-7807	315	1	241	241	NUM
easat-7807	315	2	-	-	SYM
easat-7807	315	3	266	266	NUM
easat-7807	315	4	,	,	PUNCT
easat-7807	315	5	1925	1925	NUM
easat-7807	315	6	.	.	PUNCT
easat-7807	316	1	https://doi.org/10.2307/1884874	https://doi.org/10.2307/1884874	INTJ
easat-7807	317	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-7807	318	1	https://doi.org/10.1111/j.1911-3846.1995.tb00461.x	https://doi.org/10.1111/j.1911-3846.1995.tb00461.x	PROPN
easat-7807	319	1	https://doi.org/10.2307/1884874	https://doi.org/10.2307/1884874	INTJ
easat-7807	319	2	343	343	NUM
easat-7807	319	3	edelweiss	edelweiss	PROPN
easat-7807	319	4	applied	apply	VERB
easat-7807	319	5	science	science	NOUN
easat-7807	319	6	and	and	CCONJ
easat-7807	319	7	technology	technology	NOUN
easat-7807	319	8	issn	issn	PROPN
easat-7807	319	9	:	:	PUNCT
easat-7807	319	10	2576	2576	NUM
easat-7807	319	11	-	-	SYM
easat-7807	319	12	8484	8484	NUM
easat-7807	319	13	vol	vol	NOUN
easat-7807	319	14	.	.	PROPN
easat-7807	320	1	9	9	NUM
easat-7807	320	2	,	,	PUNCT
easat-7807	320	3	no	no	INTJ
easat-7807	320	4	.	.	NOUN
easat-7807	321	1	6	6	NUM
easat-7807	321	2	:	:	PUNCT
easat-7807	321	3	332	332	NUM
easat-7807	321	4	-	-	SYM
easat-7807	321	5	344	344	NUM
easat-7807	321	6	,	,	PUNCT
easat-7807	321	7	2025	2025	NUM
easat-7807	321	8	doi	doi	NOUN
easat-7807	321	9	:	:	PUNCT
easat-7807	321	10	10.55214/25768484.v9i6.7807	10.55214/25768484.v9i6.7807	NUM
easat-7807	321	11	©	©	PROPN
easat-7807	321	12	2025	2025	NUM
easat-7807	321	13	by	by	ADP
easat-7807	321	14	the	the	DET
easat-7807	321	15	author	author	NOUN
easat-7807	321	16	;	;	PUNCT
easat-7807	321	17	licensee	licensee	PROPN
easat-7807	321	18	learning	learning	NOUN
easat-7807	321	19	gate	gate	NOUN
easat-7807	322	1	[	[	X
easat-7807	322	2	3	3	NUM
easat-7807	322	3	]	]	X
easat-7807	322	4	r.	r.	PROPN
easat-7807	322	5	c.	c.	PROPN
easat-7807	322	6	epstein	epstein	PROPN
easat-7807	322	7	,	,	PUNCT
easat-7807	322	8	"	"	PUNCT
easat-7807	322	9	statistical	statistical	ADJ
easat-7807	322	10	light	light	NOUN
easat-7807	322	11	on	on	ADP
easat-7807	322	12	profits	profit	NOUN
easat-7807	322	13	,	,	PUNCT
easat-7807	322	14	as	as	SCONJ
easat-7807	322	15	analyzed	analyze	VERB
easat-7807	322	16	in	in	ADP
easat-7807	322	17	recent	recent	ADJ
easat-7807	322	18	literature	literature	NOUN
easat-7807	322	19	,	,	PUNCT
easat-7807	322	20	"	"	PUNCT
easat-7807	322	21	the	the	DET
easat-7807	322	22	quarterly	quarterly	ADJ
easat-7807	322	23	journal	journal	NOUN
easat-7807	322	24	of	of	ADP
easat-7807	322	25	economics	economic	NOUN
easat-7807	322	26	,	,	PUNCT
easat-7807	322	27	vol	vol	NOUN
easat-7807	322	28	.	.	PROPN
easat-7807	322	29	44	44	NUM
easat-7807	322	30	,	,	PUNCT
easat-7807	322	31	no	no	INTJ
easat-7807	322	32	.	.	NOUN
easat-7807	322	33	2	2	NUM
easat-7807	322	34	,	,	PUNCT
easat-7807	322	35	pp	pp	ADJ
easat-7807	322	36	.	.	PUNCT
easat-7807	322	37	320	320	NUM
easat-7807	322	38	-	-	SYM
easat-7807	322	39	344	344	NUM
easat-7807	322	40	,	,	PUNCT
easat-7807	322	41	1930	1930	NUM
easat-7807	322	42	.	.	PUNCT
easat-7807	323	1	https://doi.org/10.2307/1885252	https://doi.org/10.2307/1885252	VERB
easat-7807	324	1	[	[	X
easat-7807	324	2	4	4	X
easat-7807	324	3	]	]	PUNCT
easat-7807	324	4	l.	l.	PROPN
easat-7807	324	5	h.	h.	PROPN
easat-7807	324	6	sloan	sloan	PROPN
easat-7807	324	7	,	,	PUNCT
easat-7807	324	8	corporate	corporate	ADJ
easat-7807	324	9	profits	profit	NOUN
easat-7807	324	10	:	:	PUNCT
easat-7807	324	11	a	a	DET
easat-7807	324	12	study	study	NOUN
easat-7807	324	13	of	of	ADP
easat-7807	324	14	their	their	PRON
easat-7807	324	15	size	size	NOUN
easat-7807	324	16	,	,	PUNCT
easat-7807	324	17	variation	variation	NOUN
easat-7807	324	18	,	,	PUNCT
easat-7807	324	19	use	use	NOUN
easat-7807	324	20	,	,	PUNCT
easat-7807	324	21	and	and	CCONJ
easat-7807	324	22	distribution	distribution	NOUN
easat-7807	324	23	in	in	ADP
easat-7807	324	24	a	a	DET
easat-7807	324	25	period	period	NOUN
easat-7807	324	26	of	of	ADP
easat-7807	324	27	prosperity	prosperity	NOUN
easat-7807	324	28	,	,	PUNCT
easat-7807	324	29	1st	1st	ADJ
easat-7807	324	30	ed	ed	NOUN
easat-7807	324	31	.	.	PUNCT
easat-7807	325	1	new	new	PROPN
easat-7807	325	2	york	york	PROPN
easat-7807	325	3	:	:	PUNCT
easat-7807	325	4	harper	harper	PROPN
easat-7807	325	5	&	&	CCONJ
easat-7807	325	6	brothers	brothers	PROPN
easat-7807	325	7	publishers	publisher	NOUN
easat-7807	325	8	,	,	PUNCT
easat-7807	325	9	1929	1929	NUM
easat-7807	325	10	.	.	PUNCT
easat-7807	326	1	[	[	X
easat-7807	326	2	5	5	NUM
easat-7807	326	3	]	]	PUNCT
easat-7807	326	4	i.	i.	NOUN
easat-7807	326	5	fisher	fisher	PROPN
easat-7807	326	6	,	,	PUNCT
easat-7807	326	7	the	the	DET
easat-7807	326	8	theory	theory	NOUN
easat-7807	326	9	of	of	ADP
easat-7807	326	10	interest	interest	NOUN
easat-7807	326	11	.	.	PUNCT
easat-7807	327	1	new	new	PROPN
easat-7807	327	2	york	york	PROPN
easat-7807	327	3	:	:	PUNCT
easat-7807	327	4	the	the	DET
easat-7807	327	5	macmillan	macmillan	PROPN
easat-7807	327	6	company	company	NOUN
easat-7807	327	7	,	,	PUNCT
easat-7807	327	8	1930	1930	NUM
easat-7807	327	9	.	.	PUNCT
easat-7807	328	1	[	[	X
easat-7807	328	2	6	6	NUM
easat-7807	328	3	]	]	PUNCT
easat-7807	328	4	j.	j.	PROPN
easat-7807	328	5	hirshleifer	hirshleifer	PROPN
easat-7807	328	6	,	,	PUNCT
easat-7807	328	7	"	"	PUNCT
easat-7807	328	8	on	on	ADP
easat-7807	328	9	the	the	DET
easat-7807	328	10	theory	theory	NOUN
easat-7807	328	11	of	of	ADP
easat-7807	328	12	optimal	optimal	ADJ
easat-7807	328	13	investment	investment	NOUN
easat-7807	328	14	decision	decision	NOUN
easat-7807	328	15	,	,	PUNCT
easat-7807	328	16	"	"	PUNCT
easat-7807	328	17	journal	journal	NOUN
easat-7807	328	18	of	of	ADP
easat-7807	328	19	political	political	ADJ
easat-7807	328	20	economy	economy	NOUN
easat-7807	328	21	,	,	PUNCT
easat-7807	328	22	vol	vol	NOUN
easat-7807	328	23	.	.	PROPN
easat-7807	328	24	66	66	NUM
easat-7807	328	25	,	,	PUNCT
easat-7807	328	26	no	no	INTJ
easat-7807	328	27	.	.	NOUN
easat-7807	328	28	4	4	NUM
easat-7807	328	29	,	,	PUNCT
easat-7807	328	30	pp	pp	ADJ
easat-7807	328	31	.	.	PUNCT
easat-7807	328	32	329	329	NUM
easat-7807	328	33	-	-	SYM
easat-7807	328	34	352	352	NUM
easat-7807	328	35	,	,	PUNCT
easat-7807	328	36	1958	1958	NUM
easat-7807	328	37	.	.	PUNCT
easat-7807	329	1	[	[	X
easat-7807	329	2	7	7	X
easat-7807	329	3	]	]	X
easat-7807	329	4	w.	w.	PROPN
easat-7807	329	5	f.	f.	PROPN
easat-7807	329	6	sharpe	sharpe	PROPN
easat-7807	329	7	,	,	PUNCT
easat-7807	329	8	"	"	PUNCT
easat-7807	329	9	capital	capital	NOUN
easat-7807	329	10	asset	asset	NOUN
easat-7807	329	11	prices	price	NOUN
easat-7807	329	12	:	:	PUNCT
easat-7807	329	13	a	a	DET
easat-7807	329	14	theory	theory	NOUN
easat-7807	329	15	of	of	ADP
easat-7807	329	16	market	market	NOUN
easat-7807	329	17	equilibrium	equilibrium	NOUN
easat-7807	329	18	under	under	ADP
easat-7807	329	19	conditions	condition	NOUN
easat-7807	329	20	of	of	ADP
easat-7807	329	21	risk	risk	NOUN
easat-7807	329	22	,	,	PUNCT
easat-7807	329	23	"	"	PUNCT
easat-7807	329	24	the	the	DET
easat-7807	329	25	journal	journal	NOUN
easat-7807	329	26	of	of	ADP
easat-7807	329	27	finance	finance	NOUN
easat-7807	329	28	,	,	PUNCT
easat-7807	329	29	vol	vol	NOUN
easat-7807	329	30	.	.	PROPN
easat-7807	329	31	19	19	NUM
easat-7807	329	32	,	,	PUNCT
easat-7807	329	33	no	no	INTJ
easat-7807	329	34	.	.	NOUN
easat-7807	329	35	3	3	NUM
easat-7807	329	36	,	,	PUNCT
easat-7807	329	37	pp	pp	ADJ
easat-7807	329	38	.	.	PUNCT
easat-7807	329	39	425	425	NUM
easat-7807	329	40	-	-	SYM
easat-7807	329	41	442	442	NUM
easat-7807	329	42	,	,	PUNCT
easat-7807	329	43	1964	1964	NUM
easat-7807	329	44	.	.	PUNCT
easat-7807	329	45	https://doi.org/10.2307/2977928	https://doi.org/10.2307/2977928	PUNCT
easat-7807	330	1	[	[	X
easat-7807	330	2	8	8	NUM
easat-7807	330	3	]	]	X
easat-7807	330	4	j.	j.	PROPN
easat-7807	330	5	lintner	lintner	PROPN
easat-7807	330	6	,	,	PUNCT
easat-7807	330	7	the	the	DET
easat-7807	330	8	valuation	valuation	NOUN
easat-7807	330	9	of	of	ADP
easat-7807	330	10	risk	risk	NOUN
easat-7807	330	11	assets	asset	NOUN
easat-7807	330	12	and	and	CCONJ
easat-7807	330	13	the	the	DET
easat-7807	330	14	selection	selection	NOUN
easat-7807	330	15	of	of	ADP
easat-7807	330	16	risky	risky	ADJ
easat-7807	330	17	investments	investment	NOUN
easat-7807	330	18	in	in	ADP
easat-7807	330	19	stock	stock	NOUN
easat-7807	330	20	portfolios	portfolio	NOUN
easat-7807	330	21	and	and	CCONJ
easat-7807	330	22	capital	capital	NOUN
easat-7807	330	23	budgets	budget	NOUN
easat-7807	330	24	(	(	PUNCT
easat-7807	330	25	stochastic	stochastic	ADJ
easat-7807	330	26	optimization	optimization	NOUN
easat-7807	330	27	models	model	NOUN
easat-7807	330	28	in	in	ADP
easat-7807	330	29	finance	finance	NOUN
easat-7807	330	30	)	)	PUNCT
easat-7807	330	31	.	.	PUNCT
easat-7807	331	1	new	new	PROPN
easat-7807	331	2	york	york	PROPN
easat-7807	331	3	:	:	PUNCT
easat-7807	331	4	elsevier	elsevier	NOUN
easat-7807	331	5	,	,	PUNCT
easat-7807	331	6	1975	1975	NUM
easat-7807	331	7	.	.	PUNCT
easat-7807	332	1	[	[	X
easat-7807	332	2	9	9	X
easat-7807	332	3	]	]	X
easat-7807	332	4	j.	j.	PROPN
easat-7807	332	5	mossin	mossin	PROPN
easat-7807	332	6	,	,	PUNCT
easat-7807	332	7	"	"	PUNCT
easat-7807	332	8	equilibrium	equilibrium	NOUN
easat-7807	332	9	in	in	ADP
easat-7807	332	10	a	a	DET
easat-7807	332	11	capital	capital	NOUN
easat-7807	332	12	asset	asset	NOUN
easat-7807	332	13	market	market	NOUN
easat-7807	332	14	,	,	PUNCT
easat-7807	332	15	"	"	PUNCT
easat-7807	332	16	econometrica	econometrica	PROPN
easat-7807	332	17	:	:	PUNCT
easat-7807	332	18	journal	journal	NOUN
easat-7807	332	19	of	of	ADP
easat-7807	332	20	the	the	DET
easat-7807	332	21	econometric	econometric	ADJ
easat-7807	332	22	society	society	NOUN
easat-7807	332	23	,	,	PUNCT
easat-7807	332	24	vol	vol	NOUN
easat-7807	332	25	.	.	PROPN
easat-7807	332	26	34	34	NUM
easat-7807	332	27	,	,	PUNCT
easat-7807	332	28	no	no	INTJ
easat-7807	332	29	.	.	NOUN
easat-7807	332	30	4	4	NUM
easat-7807	332	31	,	,	PUNCT
easat-7807	332	32	pp	pp	ADJ
easat-7807	332	33	.	.	PUNCT
easat-7807	333	1	768	768	NUM
easat-7807	333	2	-	-	SYM
easat-7807	333	3	783	783	NUM
easat-7807	333	4	,	,	PUNCT
easat-7807	333	5	1966	1966	NUM
easat-7807	333	6	.	.	PUNCT
easat-7807	334	1	https://doi.org/10.2307/1910098	https://doi.org/10.2307/1910098	X
easat-7807	335	1	[	[	X
easat-7807	335	2	10	10	NUM
easat-7807	335	3	]	]	X
easat-7807	335	4	f.	f.	PROPN
easat-7807	335	5	black	black	PROPN
easat-7807	335	6	,	,	PUNCT
easat-7807	335	7	"	"	PUNCT
easat-7807	335	8	capital	capital	NOUN
easat-7807	335	9	market	market	NOUN
easat-7807	335	10	equilibrium	equilibrium	NOUN
easat-7807	335	11	with	with	ADP
easat-7807	335	12	restricted	restricted	ADJ
easat-7807	335	13	borrowing	borrowing	NOUN
easat-7807	335	14	,	,	PUNCT
easat-7807	335	15	"	"	PUNCT
easat-7807	335	16	the	the	DET
easat-7807	335	17	journal	journal	NOUN
easat-7807	335	18	of	of	ADP
easat-7807	335	19	business	business	NOUN
easat-7807	335	20	,	,	PUNCT
easat-7807	335	21	vol	vol	NOUN
easat-7807	335	22	.	.	PROPN
easat-7807	336	1	45	45	NUM
easat-7807	336	2	,	,	PUNCT
easat-7807	336	3	no	no	INTJ
easat-7807	336	4	.	.	NOUN
easat-7807	336	5	3	3	NUM
easat-7807	336	6	,	,	PUNCT
easat-7807	336	7	pp	pp	ADJ
easat-7807	336	8	.	.	PUNCT
easat-7807	337	1	444	444	NUM
easat-7807	337	2	-	-	SYM
easat-7807	337	3	455	455	NUM
easat-7807	337	4	,	,	PUNCT
easat-7807	337	5	1972	1972	NUM
easat-7807	337	6	.	.	PUNCT
easat-7807	338	1	https://doi.org/10.1086/295472	https://doi.org/10.1086/295472	X
easat-7807	338	2	[	[	X
easat-7807	338	3	11	11	NUM
easat-7807	338	4	]	]	X
easat-7807	338	5	d.	d.	NOUN
easat-7807	338	6	solomons	solomon	NOUN
easat-7807	338	7	,	,	PUNCT
easat-7807	338	8	divisional	divisional	ADJ
easat-7807	338	9	performance	performance	NOUN
easat-7807	338	10	:	:	PUNCT
easat-7807	338	11	measurement	measurement	NOUN
easat-7807	338	12	and	and	CCONJ
easat-7807	338	13	control	control	NOUN
easat-7807	338	14	.	.	PUNCT
easat-7807	339	1	new	new	PROPN
easat-7807	339	2	york	york	PROPN
easat-7807	339	3	:	:	PUNCT
easat-7807	339	4	financial	financial	ADJ
easat-7807	339	5	executives	executive	NOUN
easat-7807	339	6	research	research	PROPN
easat-7807	339	7	foundation	foundation	PROPN
easat-7807	339	8	,	,	PUNCT
easat-7807	339	9	1965	1965	NUM
easat-7807	339	10	.	.	PUNCT
easat-7807	340	1	[	[	X
easat-7807	340	2	12	12	NUM
easat-7807	340	3	]	]	PUNCT
easat-7807	340	4	j.	j.	PROPN
easat-7807	340	5	tobin	tobin	PROPN
easat-7807	340	6	,	,	PUNCT
easat-7807	340	7	"	"	PUNCT
easat-7807	340	8	a	a	DET
easat-7807	340	9	general	general	ADJ
easat-7807	340	10	equilibrium	equilibrium	NOUN
easat-7807	340	11	approach	approach	NOUN
easat-7807	340	12	to	to	ADP
easat-7807	340	13	monetary	monetary	ADJ
easat-7807	340	14	theory	theory	NOUN
easat-7807	340	15	,	,	PUNCT
easat-7807	340	16	"	"	PUNCT
easat-7807	340	17	journal	journal	NOUN
easat-7807	340	18	of	of	ADP
easat-7807	340	19	money	money	NOUN
easat-7807	340	20	,	,	PUNCT
easat-7807	340	21	credit	credit	NOUN
easat-7807	340	22	and	and	CCONJ
easat-7807	340	23	banking	banking	NOUN
easat-7807	340	24	,	,	PUNCT
easat-7807	340	25	vol	vol	NOUN
easat-7807	340	26	.	.	PROPN
easat-7807	340	27	1	1	NUM
easat-7807	340	28	,	,	PUNCT
easat-7807	340	29	no	no	INTJ
easat-7807	340	30	.	.	NOUN
easat-7807	340	31	1	1	NUM
easat-7807	340	32	,	,	PUNCT
easat-7807	340	33	pp	pp	ADJ
easat-7807	340	34	.	.	PUNCT
easat-7807	341	1	15	15	NUM
easat-7807	341	2	-	-	SYM
easat-7807	341	3	29	29	NUM
easat-7807	341	4	,	,	PUNCT
easat-7807	341	5	1969	1969	NUM
easat-7807	341	6	.	.	PUNCT
easat-7807	342	1	https://doi.org/10.2307/1991374	https://doi.org/10.2307/1991374	VERB
easat-7807	343	1	[	[	X
easat-7807	343	2	13	13	NUM
easat-7807	343	3	]	]	X
easat-7807	343	4	j.	j.	PROPN
easat-7807	343	5	m.	m.	PROPN
easat-7807	343	6	stern	stern	PROPN
easat-7807	343	7	,	,	PUNCT
easat-7807	343	8	"	"	PUNCT
easat-7807	343	9	earnings	earning	NOUN
easat-7807	343	10	per	per	ADP
easat-7807	343	11	share	share	NOUN
easat-7807	343	12	do	do	AUX
easat-7807	343	13	n’t	not	PART
easat-7807	343	14	count	count	VERB
easat-7807	343	15	,	,	PUNCT
easat-7807	343	16	"	"	PUNCT
easat-7807	343	17	financial	financial	ADJ
easat-7807	343	18	analysts	analyst	NOUN
easat-7807	343	19	journal	journal	NOUN
easat-7807	343	20	,	,	PUNCT
easat-7807	343	21	vol	vol	NOUN
easat-7807	343	22	.	.	PROPN
easat-7807	343	23	30	30	NUM
easat-7807	343	24	,	,	PUNCT
easat-7807	343	25	no	no	INTJ
easat-7807	343	26	.	.	NOUN
easat-7807	343	27	4	4	NUM
easat-7807	343	28	,	,	PUNCT
easat-7807	343	29	pp	pp	ADJ
easat-7807	343	30	.	.	PUNCT
easat-7807	344	1	39	39	NUM
easat-7807	344	2	-	-	SYM
easat-7807	344	3	43	43	NUM
easat-7807	344	4	,	,	PUNCT
easat-7807	344	5	1974	1974	NUM
easat-7807	344	6	.	.	PUNCT
easat-7807	345	1	https://doi.org/10.2469/faj.v30.n4.39	https://doi.org/10.2469/faj.v30.n4.39	NOUN
easat-7807	346	1	[	[	X
easat-7807	346	2	14	14	NUM
easat-7807	346	3	]	]	PUNCT
easat-7807	346	4	a.	a.	NOUN
easat-7807	346	5	rappaport	rappaport	PROPN
easat-7807	346	6	,	,	PUNCT
easat-7807	346	7	creating	create	VERB
easat-7807	346	8	shareholder	shareholder	NOUN
easat-7807	346	9	value	value	NOUN
easat-7807	346	10	.	.	PUNCT
easat-7807	347	1	the	the	DET
easat-7807	347	2	new	new	ADJ
easat-7807	347	3	standard	standard	NOUN
easat-7807	347	4	for	for	ADP
easat-7807	347	5	business	business	NOUN
easat-7807	347	6	performance	performance	NOUN
easat-7807	347	7	.	.	PUNCT
easat-7807	348	1	new	new	PROPN
easat-7807	348	2	york	york	PROPN
easat-7807	348	3	:	:	PUNCT
easat-7807	348	4	simer	simer	NOUN
easat-7807	348	5	and	and	CCONJ
easat-7807	348	6	schuster	schuster	PROPN
easat-7807	348	7	publishing	publishing	NOUN
easat-7807	348	8	group	group	NOUN
easat-7807	348	9	,	,	PUNCT
easat-7807	348	10	1986	1986	NUM
easat-7807	348	11	.	.	PUNCT
easat-7807	349	1	[	[	X
easat-7807	349	2	15	15	NUM
easat-7807	349	3	]	]	X
easat-7807	349	4	g.	g.	PROPN
easat-7807	349	5	b.	b.	PROPN
easat-7807	349	6	stewart	stewart	PROPN
easat-7807	349	7	,	,	PUNCT
easat-7807	349	8	the	the	DET
easat-7807	349	9	quest	quest	NOUN
easat-7807	349	10	for	for	ADP
easat-7807	349	11	value	value	NOUN
easat-7807	349	12	:	:	PUNCT
easat-7807	349	13	a	a	DET
easat-7807	349	14	guide	guide	NOUN
easat-7807	349	15	for	for	ADP
easat-7807	349	16	senior	senior	ADJ
easat-7807	349	17	managers	manager	NOUN
easat-7807	349	18	.	.	PUNCT
easat-7807	350	1	new	new	PROPN
easat-7807	350	2	york	york	PROPN
easat-7807	350	3	:	:	PUNCT
easat-7807	350	4	harper	harper	NOUN
easat-7807	350	5	business	business	NOUN
easat-7807	350	6	,	,	PUNCT
easat-7807	350	7	1991	1991	NUM
easat-7807	350	8	.	.	PUNCT
easat-7807	351	1	[	[	X
easat-7807	351	2	16	16	NUM
easat-7807	351	3	]	]	PUNCT
easat-7807	351	4	j.	j.	PROPN
easat-7807	351	5	s.	s.	PROPN
easat-7807	351	6	wallace	wallace	PROPN
easat-7807	351	7	,	,	PUNCT
easat-7807	351	8	"	"	PUNCT
easat-7807	351	9	adopting	adopt	VERB
easat-7807	351	10	residual	residual	ADJ
easat-7807	351	11	income	income	NOUN
easat-7807	351	12	-	-	PUNCT
easat-7807	351	13	based	base	VERB
easat-7807	351	14	compensation	compensation	NOUN
easat-7807	351	15	plans	plan	NOUN
easat-7807	351	16	:	:	PUNCT
easat-7807	351	17	do	do	AUX
easat-7807	351	18	you	you	PRON
easat-7807	351	19	get	get	VERB
easat-7807	351	20	what	what	PRON
easat-7807	351	21	you	you	PRON
easat-7807	351	22	pay	pay	VERB
easat-7807	351	23	for	for	ADP
easat-7807	351	24	?	?	PUNCT
easat-7807	351	25	,	,	PUNCT
easat-7807	351	26	"	"	PUNCT
easat-7807	351	27	journal	journal	NOUN
easat-7807	351	28	of	of	ADP
easat-7807	351	29	accounting	accounting	NOUN
easat-7807	351	30	and	and	CCONJ
easat-7807	351	31	economics	economic	NOUN
easat-7807	351	32	,	,	PUNCT
easat-7807	351	33	vol	vol	NOUN
easat-7807	351	34	.	.	PROPN
easat-7807	351	35	24	24	NUM
easat-7807	351	36	,	,	PUNCT
easat-7807	351	37	no	no	INTJ
easat-7807	351	38	.	.	NOUN
easat-7807	351	39	3	3	NUM
easat-7807	351	40	,	,	PUNCT
easat-7807	351	41	pp	pp	ADJ
easat-7807	351	42	.	.	PUNCT
easat-7807	352	1	275	275	NUM
easat-7807	352	2	-	-	SYM
easat-7807	352	3	300	300	NUM
easat-7807	352	4	,	,	PUNCT
easat-7807	352	5	1997	1997	NUM
easat-7807	352	6	.	.	PUNCT
easat-7807	353	1	https://doi.org/10.1016/s0165-4101(98)00009-3	https://doi.org/10.1016/s0165-4101(98)00009-3	NOUN
easat-7807	354	1	[	[	X
easat-7807	354	2	17	17	NUM
easat-7807	354	3	]	]	X
easat-7807	354	4	r.	r.	PROPN
easat-7807	354	5	sloof	sloof	PROPN
easat-7807	354	6	and	and	CCONJ
easat-7807	354	7	m.	m.	PROPN
easat-7807	354	8	van	van	PROPN
easat-7807	354	9	praag	praag	NOUN
easat-7807	354	10	,	,	PUNCT
easat-7807	354	11	"	"	PUNCT
easat-7807	354	12	testing	test	VERB
easat-7807	354	13	for	for	ADP
easat-7807	354	14	distortions	distortion	NOUN
easat-7807	354	15	in	in	ADP
easat-7807	354	16	performance	performance	NOUN
easat-7807	354	17	measures	measure	NOUN
easat-7807	354	18	:	:	PUNCT
easat-7807	354	19	an	an	DET
easat-7807	354	20	application	application	NOUN
easat-7807	354	21	to	to	ADP
easat-7807	354	22	residual	residual	ADJ
easat-7807	354	23	income‐based	income‐base	VERB
easat-7807	354	24	measures	measure	NOUN
easat-7807	354	25	like	like	ADP
easat-7807	354	26	economic	economic	ADJ
easat-7807	354	27	value	value	NOUN
easat-7807	354	28	added	add	VERB
easat-7807	354	29	,	,	PUNCT
easat-7807	354	30	"	"	PUNCT
easat-7807	354	31	journal	journal	NOUN
easat-7807	354	32	of	of	ADP
easat-7807	354	33	economics	economics	PROPN
easat-7807	354	34	&	&	CCONJ
easat-7807	354	35	management	management	NOUN
easat-7807	354	36	strategy	strategy	NOUN
easat-7807	354	37	,	,	PUNCT
easat-7807	354	38	vol	vol	NOUN
easat-7807	354	39	.	.	PROPN
easat-7807	355	1	24	24	NUM
easat-7807	355	2	,	,	PUNCT
easat-7807	355	3	no	no	INTJ
easat-7807	355	4	.	.	NOUN
easat-7807	355	5	1	1	NUM
easat-7807	355	6	,	,	PUNCT
easat-7807	355	7	pp	pp	ADJ
easat-7807	355	8	.	.	PUNCT
easat-7807	355	9	7491	7491	NUM
easat-7807	355	10	,	,	PUNCT
easat-7807	355	11	2015	2015	NUM
easat-7807	355	12	.	.	PUNCT
easat-7807	356	1	[	[	X
easat-7807	356	2	18	18	NUM
easat-7807	356	3	]	]	X
easat-7807	356	4	s.	s.	PROPN
easat-7807	356	5	pratt	pratt	PROPN
easat-7807	356	6	,	,	PUNCT
easat-7807	356	7	r.	r.	PROPN
easat-7807	356	8	grabowski	grabowski	PROPN
easat-7807	356	9	,	,	PUNCT
easat-7807	356	10	and	and	CCONJ
easat-7807	356	11	r.	r.	PROPN
easat-7807	356	12	a.	a.	PROPN
easat-7807	356	13	brealey	brealey	PROPN
easat-7807	356	14	,	,	PUNCT
easat-7807	356	15	cost	cost	NOUN
easat-7807	356	16	of	of	ADP
easat-7807	356	17	capital	capital	NOUN
easat-7807	356	18	:	:	PUNCT
easat-7807	356	19	applications	application	NOUN
easat-7807	356	20	and	and	CCONJ
easat-7807	356	21	examples	example	NOUN
easat-7807	356	22	,	,	PUNCT
easat-7807	356	23	5th	5th	ADJ
easat-7807	356	24	ed	ed	NOUN
easat-7807	356	25	.	.	PUNCT
easat-7807	357	1	hoboken	hoboken	PROPN
easat-7807	357	2	,	,	PUNCT
easat-7807	357	3	nj	nj	PROPN
easat-7807	357	4	,	,	PUNCT
easat-7807	357	5	usa	usa	PROPN
easat-7807	357	6	:	:	PUNCT
easat-7807	357	7	wiley	wiley	PROPN
easat-7807	357	8	,	,	PUNCT
easat-7807	357	9	2014	2014	NUM
easat-7807	357	10	.	.	PUNCT
easat-7807	358	1	[	[	X
easat-7807	358	2	19	19	NUM
easat-7807	358	3	]	]	PUNCT
easat-7807	358	4	t.	t.	PROPN
easat-7807	358	5	warren	warren	PROPN
easat-7807	358	6	,	,	PUNCT
easat-7807	358	7	managerial	managerial	ADJ
easat-7807	358	8	accounting	accounting	NOUN
easat-7807	358	9	,	,	PUNCT
easat-7807	358	10	15th	15th	ADJ
easat-7807	358	11	ed	ed	NOUN
easat-7807	358	12	.	.	PUNCT
easat-7807	358	13	boston	boston	PROPN
easat-7807	358	14	,	,	PUNCT
easat-7807	358	15	ma	ma	PROPN
easat-7807	358	16	:	:	PUNCT
easat-7807	358	17	cengage	cengage	PROPN
easat-7807	358	18	learning	learning	PROPN
easat-7807	358	19	,	,	PUNCT
easat-7807	358	20	2018	2018	NUM
easat-7807	358	21	.	.	PUNCT
easat-7807	359	1	[	[	X
easat-7807	359	2	20	20	NUM
easat-7807	359	3	]	]	PUNCT
easat-7807	359	4	k.	k.	PROPN
easat-7807	359	5	h.	h.	PROPN
easat-7807	359	6	alturki	alturki	PROPN
easat-7807	359	7	,	,	PUNCT
easat-7807	359	8	"	"	PUNCT
easat-7807	359	9	islamic	islamic	ADJ
easat-7807	359	10	banks	bank	NOUN
easat-7807	359	11	versus	versus	ADP
easat-7807	359	12	commercial	commercial	ADJ
easat-7807	359	13	banks	bank	NOUN
easat-7807	359	14	and	and	CCONJ
easat-7807	359	15	performance	performance	NOUN
easat-7807	359	16	:	:	PUNCT
easat-7807	359	17	the	the	DET
easat-7807	359	18	context	context	NOUN
easat-7807	359	19	of	of	ADP
easat-7807	359	20	saudi	saudi	PROPN
easat-7807	359	21	arabia	arabia	PROPN
easat-7807	359	22	?	?	PUNCT
easat-7807	359	23	,	,	PUNCT
easat-7807	359	24	"	"	PUNCT
easat-7807	359	25	global	global	ADJ
easat-7807	359	26	journal	journal	NOUN
easat-7807	359	27	of	of	ADP
easat-7807	359	28	management	management	NOUN
easat-7807	359	29	and	and	CCONJ
easat-7807	359	30	business	business	NOUN
easat-7807	359	31	research	research	NOUN
easat-7807	359	32	:	:	PUNCT
easat-7807	359	33	d	d	ADP
easat-7807	359	34	accounting	accounting	NOUN
easat-7807	359	35	and	and	CCONJ
easat-7807	359	36	auditing	auditing	NOUN
easat-7807	359	37	,	,	PUNCT
easat-7807	359	38	vol	vol	NOUN
easat-7807	359	39	.	.	PROPN
easat-7807	359	40	14	14	NUM
easat-7807	359	41	,	,	PUNCT
easat-7807	359	42	no	no	INTJ
easat-7807	359	43	.	.	NOUN
easat-7807	359	44	1	1	NUM
easat-7807	359	45	,	,	PUNCT
easat-7807	359	46	pp	pp	ADJ
easat-7807	359	47	.	.	PUNCT
easat-7807	360	1	32	32	NUM
easat-7807	360	2	-	-	SYM
easat-7807	360	3	44	44	NUM
easat-7807	360	4	,	,	PUNCT
easat-7807	360	5	2014	2014	NUM
easat-7807	360	6	.	.	PUNCT
easat-7807	361	1	[	[	X
easat-7807	361	2	21	21	NUM
easat-7807	361	3	]	]	PUNCT
easat-7807	361	4	a.	a.	NOUN
easat-7807	361	5	kouki	kouki	PROPN
easat-7807	361	6	,	,	PUNCT
easat-7807	361	7	"	"	PUNCT
easat-7807	361	8	ifrs	ifrs	NOUN
easat-7807	361	9	and	and	CCONJ
easat-7807	361	10	value	value	NOUN
easat-7807	361	11	relevance	relevance	NOUN
easat-7807	361	12	:	:	PUNCT
easat-7807	361	13	a	a	DET
easat-7807	361	14	comparison	comparison	NOUN
easat-7807	361	15	approach	approach	NOUN
easat-7807	361	16	before	before	ADV
easat-7807	361	17	and	and	CCONJ
easat-7807	361	18	after	after	ADP
easat-7807	361	19	ifrs	ifrs	PROPN
easat-7807	361	20	conversion	conversion	NOUN
easat-7807	361	21	in	in	ADP
easat-7807	361	22	the	the	DET
easat-7807	361	23	european	european	ADJ
easat-7807	361	24	countries	country	NOUN
easat-7807	361	25	,	,	PUNCT
easat-7807	361	26	"	"	PUNCT
easat-7807	361	27	journal	journal	NOUN
easat-7807	361	28	of	of	ADP
easat-7807	361	29	applied	apply	VERB
easat-7807	361	30	accounting	accounting	NOUN
easat-7807	361	31	research	research	NOUN
easat-7807	361	32	,	,	PUNCT
easat-7807	361	33	vol	vol	NOUN
easat-7807	361	34	.	.	PROPN
easat-7807	361	35	19	19	NUM
easat-7807	361	36	,	,	PUNCT
easat-7807	361	37	no	no	INTJ
easat-7807	361	38	.	.	NOUN
easat-7807	361	39	1	1	NUM
easat-7807	361	40	,	,	PUNCT
easat-7807	361	41	pp	pp	ADJ
easat-7807	361	42	.	.	PUNCT
easat-7807	362	1	60	60	NUM
easat-7807	362	2	-	-	SYM
easat-7807	362	3	80	80	NUM
easat-7807	362	4	,	,	PUNCT
easat-7807	362	5	2018	2018	NUM
easat-7807	362	6	.	.	PUNCT
easat-7807	363	1	https://doi.org/10.1108/jaar-052015-0041	https://doi.org/10.1108/jaar-052015-0041	VERB
easat-7807	364	1	[	[	X
easat-7807	364	2	22	22	NUM
easat-7807	364	3	]	]	X
easat-7807	364	4	c.	c.	PROPN
easat-7807	364	5	a.	a.	PROPN
easat-7807	364	6	magni	magni	PROPN
easat-7807	364	7	,	,	PUNCT
easat-7807	364	8	a.	a.	NOUN
easat-7807	364	9	marchioni	marchioni	NOUN
easat-7807	364	10	,	,	PUNCT
easat-7807	364	11	and	and	CCONJ
easat-7807	364	12	d.	d.	PROPN
easat-7807	364	13	baschieri	baschieri	PROPN
easat-7807	364	14	,	,	PUNCT
easat-7807	364	15	"	"	PUNCT
easat-7807	364	16	the	the	DET
easat-7807	364	17	attribution	attribution	NOUN
easat-7807	364	18	matrix	matrix	NOUN
easat-7807	364	19	and	and	CCONJ
easat-7807	364	20	the	the	DET
easat-7807	364	21	joint	joint	ADJ
easat-7807	364	22	use	use	NOUN
easat-7807	364	23	of	of	ADP
easat-7807	364	24	finite	finite	ADJ
easat-7807	364	25	change	change	NOUN
easat-7807	364	26	sensitivity	sensitivity	NOUN
easat-7807	364	27	index	index	NOUN
easat-7807	364	28	and	and	CCONJ
easat-7807	364	29	residual	residual	ADJ
easat-7807	364	30	income	income	NOUN
easat-7807	364	31	for	for	ADP
easat-7807	364	32	value	value	NOUN
easat-7807	364	33	-	-	PUNCT
easat-7807	364	34	based	base	VERB
easat-7807	364	35	performance	performance	NOUN
easat-7807	364	36	measurement	measurement	NOUN
easat-7807	364	37	,	,	PUNCT
easat-7807	364	38	"	"	PUNCT
easat-7807	364	39	european	european	ADJ
easat-7807	364	40	journal	journal	PROPN
easat-7807	364	41	of	of	ADP
easat-7807	364	42	operational	operational	ADJ
easat-7807	364	43	research	research	NOUN
easat-7807	364	44	,	,	PUNCT
easat-7807	364	45	vol	vol	NOUN
easat-7807	364	46	.	.	PROPN
easat-7807	364	47	306	306	NUM
easat-7807	364	48	,	,	PUNCT
easat-7807	364	49	no	no	INTJ
easat-7807	364	50	.	.	NOUN
easat-7807	364	51	2	2	NUM
easat-7807	364	52	,	,	PUNCT
easat-7807	364	53	pp	pp	ADJ
easat-7807	364	54	.	.	PUNCT
easat-7807	364	55	872	872	NUM
easat-7807	364	56	-	-	SYM
easat-7807	364	57	892	892	NUM
easat-7807	364	58	,	,	PUNCT
easat-7807	364	59	2023	2023	NUM
easat-7807	364	60	.	.	PUNCT
easat-7807	365	1	https://doi.org/10.1016/j.ejor.2022.06.059	https://doi.org/10.1016/j.ejor.2022.06.059	NOUN
easat-7807	365	2	[	[	X
easat-7807	365	3	23	23	NUM
easat-7807	365	4	]	]	X
easat-7807	365	5	r.	r.	PROPN
easat-7807	365	6	sandry	sandry	PROPN
easat-7807	365	7	and	and	CCONJ
easat-7807	365	8	t.	t.	PROPN
easat-7807	365	9	rosa	rosa	PROPN
easat-7807	365	10	,	,	PUNCT
easat-7807	365	11	"	"	PUNCT
easat-7807	365	12	analysis	analysis	NOUN
easat-7807	365	13	of	of	ADP
easat-7807	365	14	the	the	DET
easat-7807	365	15	influence	influence	NOUN
easat-7807	365	16	of	of	ADP
easat-7807	365	17	return	return	NOUN
easat-7807	365	18	on	on	ADP
easat-7807	365	19	investment	investment	NOUN
easat-7807	365	20	and	and	CCONJ
easat-7807	365	21	residual	residual	ADJ
easat-7807	365	22	income	income	NOUN
easat-7807	365	23	to	to	PART
easat-7807	365	24	assess	assess	VERB
easat-7807	365	25	financial	financial	ADJ
easat-7807	365	26	performance	performance	NOUN
easat-7807	365	27	in	in	ADP
easat-7807	365	28	a	a	DET
easat-7807	365	29	company	company	NOUN
easat-7807	365	30	,	,	PUNCT
easat-7807	365	31	"	"	PUNCT
easat-7807	365	32	analysis	analysis	NOUN
easat-7807	365	33	:	:	PUNCT
easat-7807	365	34	accounting	accounting	NOUN
easat-7807	365	35	,	,	PUNCT
easat-7807	365	36	management	management	NOUN
easat-7807	365	37	,	,	PUNCT
easat-7807	365	38	economics	economic	NOUN
easat-7807	365	39	,	,	PUNCT
easat-7807	365	40	and	and	CCONJ
easat-7807	365	41	business	business	NOUN
easat-7807	365	42	,	,	PUNCT
easat-7807	365	43	vol	vol	NOUN
easat-7807	365	44	.	.	PROPN
easat-7807	365	45	1	1	NUM
easat-7807	365	46	,	,	PUNCT
easat-7807	365	47	no	no	INTJ
easat-7807	365	48	.	.	NOUN
easat-7807	365	49	2	2	NUM
easat-7807	365	50	,	,	PUNCT
easat-7807	365	51	pp	pp	ADJ
easat-7807	365	52	.	.	PUNCT
easat-7807	366	1	91	91	NUM
easat-7807	366	2	-	-	SYM
easat-7807	366	3	102	102	NUM
easat-7807	366	4	,	,	PUNCT
easat-7807	366	5	2023	2023	NUM
easat-7807	366	6	.	.	PUNCT
easat-7807	367	1	https://doi.org/10.56855/analysis.v1i2.215	https://doi.org/10.56855/analysis.v1i2.215	NOUN
easat-7807	367	2	[	[	X
easat-7807	367	3	24	24	NUM
easat-7807	367	4	]	]	PUNCT
easat-7807	367	5	m.	m.	PROPN
easat-7807	367	6	e.	e.	PROPN
easat-7807	367	7	barth	barth	PROPN
easat-7807	367	8	,	,	PUNCT
easat-7807	367	9	k.	k.	PROPN
easat-7807	367	10	li	li	PROPN
easat-7807	367	11	,	,	PUNCT
easat-7807	367	12	and	and	CCONJ
easat-7807	367	13	c.	c.	PROPN
easat-7807	367	14	g.	g.	PROPN
easat-7807	367	15	mcclure	mcclure	PROPN
easat-7807	367	16	,	,	PUNCT
easat-7807	367	17	"	"	PUNCT
easat-7807	367	18	evolution	evolution	NOUN
easat-7807	367	19	in	in	ADP
easat-7807	367	20	value	value	NOUN
easat-7807	367	21	relevance	relevance	NOUN
easat-7807	367	22	of	of	ADP
easat-7807	367	23	accounting	accounting	NOUN
easat-7807	367	24	information	information	NOUN
easat-7807	367	25	,	,	PUNCT
easat-7807	367	26	"	"	PUNCT
easat-7807	367	27	the	the	DET
easat-7807	367	28	accounting	accounting	NOUN
easat-7807	367	29	review	review	NOUN
easat-7807	367	30	,	,	PUNCT
easat-7807	367	31	vol	vol	NOUN
easat-7807	367	32	.	.	PROPN
easat-7807	367	33	98	98	NUM
easat-7807	367	34	,	,	PUNCT
easat-7807	367	35	no	no	INTJ
easat-7807	367	36	.	.	NOUN
easat-7807	367	37	1	1	NUM
easat-7807	367	38	,	,	PUNCT
easat-7807	367	39	pp	pp	ADJ
easat-7807	367	40	.	.	PUNCT
easat-7807	368	1	1	1	NUM
easat-7807	368	2	-	-	SYM
easat-7807	368	3	28	28	NUM
easat-7807	368	4	,	,	PUNCT
easat-7807	368	5	2023	2023	NUM
easat-7807	368	6	.	.	PUNCT
easat-7807	369	1	https://doi.org/10.2308/tar-2019-0521	https://doi.org/10.2308/tar-2019-0521	NOUN
easat-7807	369	2	[	[	X
easat-7807	369	3	25	25	NUM
easat-7807	369	4	]	]	PUNCT
easat-7807	369	5	j.	j.	PROPN
easat-7807	369	6	l.	l.	PROPN
easat-7807	369	7	brown	brown	PROPN
easat-7807	369	8	,	,	PUNCT
easat-7807	369	9	p.	p.	PROPN
easat-7807	369	10	r.	r.	PROPN
easat-7807	369	11	martin	martin	PROPN
easat-7807	369	12	,	,	PUNCT
easat-7807	369	13	g.	g.	PROPN
easat-7807	369	14	b.	b.	PROPN
easat-7807	369	15	sprinkle	sprinkle	PROPN
easat-7807	369	16	,	,	PUNCT
easat-7807	369	17	and	and	CCONJ
easat-7807	369	18	d.	d.	PROPN
easat-7807	369	19	way	way	PROPN
easat-7807	369	20	,	,	PUNCT
easat-7807	369	21	"	"	PUNCT
easat-7807	369	22	how	how	SCONJ
easat-7807	369	23	return	return	NOUN
easat-7807	369	24	on	on	ADP
easat-7807	369	25	investment	investment	NOUN
easat-7807	369	26	and	and	CCONJ
easat-7807	369	27	residual	residual	ADJ
easat-7807	369	28	income	income	NOUN
easat-7807	369	29	performance	performance	NOUN
easat-7807	369	30	measures	measure	NOUN
easat-7807	369	31	and	and	CCONJ
easat-7807	369	32	risk	risk	NOUN
easat-7807	369	33	preferences	preference	NOUN
easat-7807	369	34	affect	affect	VERB
easat-7807	369	35	risk	risk	NOUN
easat-7807	369	36	-	-	PUNCT
easat-7807	369	37	taking	taking	NOUN
easat-7807	369	38	,	,	PUNCT
easat-7807	369	39	"	"	PUNCT
easat-7807	369	40	management	management	NOUN
easat-7807	369	41	science	science	NOUN
easat-7807	369	42	,	,	PUNCT
easat-7807	369	43	vol	vol	NOUN
easat-7807	369	44	.	.	PROPN
easat-7807	370	1	69	69	NUM
easat-7807	370	2	,	,	PUNCT
easat-7807	370	3	no	no	INTJ
easat-7807	370	4	.	.	NOUN
easat-7807	370	5	2	2	NUM
easat-7807	370	6	,	,	PUNCT
easat-7807	370	7	pp	pp	ADJ
easat-7807	370	8	.	.	PUNCT
easat-7807	371	1	1301	1301	NUM
easat-7807	371	2	-	-	SYM
easat-7807	371	3	1322	1322	NUM
easat-7807	371	4	,	,	PUNCT
easat-7807	371	5	2023	2023	NUM
easat-7807	371	6	.	.	PUNCT
easat-7807	372	1	https://doi.org/10.1287/mnsc.2022.4398	https://doi.org/10.1287/mnsc.2022.4398	PROPN
easat-7807	373	1	[	[	X
easat-7807	373	2	26	26	NUM
easat-7807	373	3	]	]	X
easat-7807	373	4	g.	g.	PROPN
easat-7807	373	5	liu	liu	PROPN
easat-7807	373	6	and	and	CCONJ
easat-7807	373	7	j.	j.	PROPN
easat-7807	373	8	sun	sun	PROPN
easat-7807	373	9	,	,	PUNCT
easat-7807	373	10	"	"	PUNCT
easat-7807	373	11	the	the	DET
easat-7807	373	12	impact	impact	NOUN
easat-7807	373	13	of	of	ADP
easat-7807	373	14	covid-19	covid-19	PROPN
easat-7807	373	15	pandemic	pandemic	ADJ
easat-7807	373	16	on	on	ADP
easat-7807	373	17	earnings	earning	NOUN
easat-7807	373	18	management	management	NOUN
easat-7807	373	19	and	and	CCONJ
easat-7807	373	20	the	the	DET
easat-7807	373	21	value	value	NOUN
easat-7807	373	22	relevance	relevance	NOUN
easat-7807	373	23	of	of	ADP
easat-7807	373	24	earnings	earning	NOUN
easat-7807	373	25	:	:	PUNCT
easat-7807	373	26	us	us	PROPN
easat-7807	373	27	evidence	evidence	NOUN
easat-7807	373	28	,	,	PUNCT
easat-7807	373	29	"	"	PUNCT
easat-7807	373	30	managerial	managerial	ADJ
easat-7807	373	31	auditing	auditing	NOUN
easat-7807	373	32	journal	journal	NOUN
easat-7807	373	33	,	,	PUNCT
easat-7807	373	34	vol	vol	NOUN
easat-7807	373	35	.	.	PROPN
easat-7807	374	1	37	37	NUM
easat-7807	374	2	,	,	PUNCT
easat-7807	374	3	no	no	INTJ
easat-7807	374	4	.	.	NOUN
easat-7807	374	5	7	7	NUM
easat-7807	374	6	,	,	PUNCT
easat-7807	374	7	pp	pp	ADJ
easat-7807	374	8	.	.	PUNCT
easat-7807	375	1	850	850	NUM
easat-7807	375	2	-	-	SYM
easat-7807	375	3	868	868	NUM
easat-7807	375	4	,	,	PUNCT
easat-7807	375	5	2022	2022	NUM
easat-7807	375	6	.	.	PUNCT
easat-7807	376	1	https://doi.org/10.1108/maj-05-20213149	https://doi.org/10.1108/maj-05-20213149	PUNCT
easat-7807	377	1	[	[	X
easat-7807	377	2	27	27	NUM
easat-7807	377	3	]	]	PUNCT
easat-7807	377	4	k.	k.	PROPN
easat-7807	377	5	digdowiseiso	digdowiseiso	PROPN
easat-7807	377	6	,	,	PUNCT
easat-7807	377	7	"	"	PUNCT
easat-7807	377	8	the	the	DET
easat-7807	377	9	effects	effect	NOUN
easat-7807	377	10	of	of	ADP
easat-7807	377	11	capital	capital	NOUN
easat-7807	377	12	adequacy	adequacy	NOUN
easat-7807	377	13	ratio	ratio	NOUN
easat-7807	377	14	,	,	PUNCT
easat-7807	377	15	non	non	ADJ
easat-7807	377	16	-	-	ADJ
easat-7807	377	17	performing	performing	ADJ
easat-7807	377	18	loan	loan	NOUN
easat-7807	377	19	,	,	PUNCT
easat-7807	377	20	loan	loan	NOUN
easat-7807	377	21	to	to	ADP
easat-7807	377	22	deposit	deposit	NOUN
easat-7807	377	23	ratio	ratio	NOUN
easat-7807	377	24	,	,	PUNCT
easat-7807	377	25	and	and	CCONJ
easat-7807	377	26	return	return	VERB
easat-7807	377	27	on	on	ADP
easat-7807	377	28	assets	asset	NOUN
easat-7807	377	29	on	on	ADP
easat-7807	377	30	stock	stock	NOUN
easat-7807	377	31	prices	price	NOUN
easat-7807	377	32	in	in	ADP
easat-7807	377	33	banking	banking	NOUN
easat-7807	377	34	sector	sector	NOUN
easat-7807	377	35	over	over	ADP
easat-7807	377	36	the	the	DET
easat-7807	377	37	period	period	NOUN
easat-7807	377	38	2015–2019	2015–2019	NUM
easat-7807	377	39	,	,	PUNCT
easat-7807	377	40	"	"	PUNCT
easat-7807	377	41	budapest	budapest	PROPN
easat-7807	377	42	international	international	ADJ
easat-7807	377	43	research	research	PROPN
easat-7807	377	44	and	and	CCONJ
easat-7807	377	45	critics	critic	NOUN
easat-7807	377	46	institute	institute	PROPN
easat-7807	377	47	-	-	PUNCT
easat-7807	377	48	journal	journal	PROPN
easat-7807	377	49	,	,	PUNCT
easat-7807	377	50	vol	vol	NOUN
easat-7807	377	51	.	.	PROPN
easat-7807	377	52	4	4	NUM
easat-7807	377	53	,	,	PUNCT
easat-7807	377	54	no	no	INTJ
easat-7807	377	55	.	.	NOUN
easat-7807	377	56	4	4	NUM
easat-7807	377	57	,	,	PUNCT
easat-7807	377	58	pp	pp	ADJ
easat-7807	377	59	.	.	PUNCT
easat-7807	378	1	11286	11286	NUM
easat-7807	378	2	-	-	SYM
easat-7807	378	3	11293	11293	NUM
easat-7807	378	4	,	,	PUNCT
easat-7807	378	5	2021	2021	NUM
easat-7807	378	6	.	.	PUNCT
easat-7807	379	1	[	[	X
easat-7807	379	2	28	28	NUM
easat-7807	379	3	]	]	X
easat-7807	379	4	p.	p.	PROPN
easat-7807	379	5	d.	d.	PROPN
easat-7807	379	6	easton	easton	PROPN
easat-7807	379	7	,	,	PUNCT
easat-7807	379	8	"	"	PUNCT
easat-7807	379	9	how	how	SCONJ
easat-7807	379	10	firms	firm	NOUN
easat-7807	379	11	use	use	VERB
easat-7807	379	12	accounting	accounting	NOUN
easat-7807	379	13	information	information	NOUN
easat-7807	379	14	to	to	PART
easat-7807	379	15	value	value	VERB
easat-7807	379	16	their	their	PRON
easat-7807	379	17	equity	equity	NOUN
easat-7807	379	18	:	:	PUNCT
easat-7807	379	19	a	a	DET
easat-7807	379	20	review	review	NOUN
easat-7807	379	21	of	of	ADP
easat-7807	379	22	the	the	DET
easat-7807	379	23	literature	literature	NOUN
easat-7807	379	24	,	,	PUNCT
easat-7807	379	25	"	"	PUNCT
easat-7807	379	26	journal	journal	NOUN
easat-7807	379	27	of	of	ADP
easat-7807	379	28	accounting	accounting	NOUN
easat-7807	379	29	and	and	CCONJ
easat-7807	379	30	economics	economic	NOUN
easat-7807	379	31	,	,	PUNCT
easat-7807	379	32	vol	vol	NOUN
easat-7807	379	33	.	.	PROPN
easat-7807	379	34	27	27	NUM
easat-7807	379	35	,	,	PUNCT
easat-7807	379	36	no	no	INTJ
easat-7807	379	37	.	.	NOUN
easat-7807	379	38	1	1	NUM
easat-7807	379	39	,	,	PUNCT
easat-7807	379	40	pp	pp	ADJ
easat-7807	379	41	.	.	PUNCT
easat-7807	380	1	39	39	NUM
easat-7807	380	2	-	-	SYM
easat-7807	380	3	55	55	NUM
easat-7807	380	4	,	,	PUNCT
easat-7807	380	5	1999	1999	NUM
easat-7807	380	6	.	.	PUNCT
easat-7807	381	1	[	[	X
easat-7807	381	2	29	29	NUM
easat-7807	381	3	]	]	PUNCT
easat-7807	381	4	b.	b.	PROPN
easat-7807	381	5	badu	badu	PROPN
easat-7807	381	6	and	and	CCONJ
easat-7807	381	7	k.	k.	PROPN
easat-7807	381	8	o.	o.	PROPN
easat-7807	381	9	appiah	appiah	PROPN
easat-7807	381	10	,	,	PUNCT
easat-7807	381	11	"	"	PUNCT
easat-7807	381	12	value	value	NOUN
easat-7807	381	13	relevance	relevance	NOUN
easat-7807	381	14	of	of	ADP
easat-7807	381	15	accounting	accounting	NOUN
easat-7807	381	16	information	information	NOUN
easat-7807	381	17	:	:	PUNCT
easat-7807	381	18	an	an	DET
easat-7807	381	19	emerging	emerge	VERB
easat-7807	381	20	country	country	NOUN
easat-7807	381	21	perspective	perspective	NOUN
easat-7807	381	22	,	,	PUNCT
easat-7807	381	23	"	"	PUNCT
easat-7807	381	24	journal	journal	NOUN
easat-7807	381	25	of	of	ADP
easat-7807	381	26	accounting	accounting	NOUN
easat-7807	381	27	&	&	CCONJ
easat-7807	381	28	organizational	organizational	ADJ
easat-7807	381	29	change	change	NOUN
easat-7807	381	30	,	,	PUNCT
easat-7807	381	31	vol	vol	NOUN
easat-7807	381	32	.	.	PROPN
easat-7807	381	33	14	14	NUM
easat-7807	381	34	,	,	PUNCT
easat-7807	381	35	no	no	INTJ
easat-7807	381	36	.	.	NOUN
easat-7807	381	37	4	4	NUM
easat-7807	381	38	,	,	PUNCT
easat-7807	381	39	pp	pp	ADJ
easat-7807	381	40	.	.	PUNCT
easat-7807	382	1	473	473	NUM
easat-7807	382	2	-	-	NUM
easat-7807	382	3	491	491	NUM
easat-7807	382	4	,	,	PUNCT
easat-7807	382	5	2018	2018	NUM
easat-7807	382	6	.	.	PUNCT
easat-7807	383	1	https://doi.org/10.1108/jaoc-07-2017-0064	https://doi.org/10.1108/jaoc-07-2017-0064	NOUN
easat-7807	384	1	[	[	X
easat-7807	384	2	30	30	NUM
easat-7807	384	3	]	]	X
easat-7807	384	4	s.	s.	PROPN
easat-7807	384	5	kumaran	kumaran	PROPN
easat-7807	384	6	,	,	PUNCT
easat-7807	384	7	"	"	PUNCT
easat-7807	384	8	shareholder	shareholder	NOUN
easat-7807	384	9	value	value	NOUN
easat-7807	384	10	index	index	NOUN
easat-7807	384	11	for	for	ADP
easat-7807	384	12	saudi	saudi	ADJ
easat-7807	384	13	banks	bank	NOUN
easat-7807	384	14	,	,	PUNCT
easat-7807	384	15	"	"	PUNCT
easat-7807	384	16	international	international	ADJ
easat-7807	384	17	journal	journal	NOUN
easat-7807	384	18	of	of	ADP
easat-7807	384	19	financial	financial	ADJ
easat-7807	384	20	research	research	NOUN
easat-7807	384	21	,	,	PUNCT
easat-7807	384	22	vol	vol	NOUN
easat-7807	384	23	.	.	PROPN
easat-7807	384	24	8	8	NUM
easat-7807	384	25	,	,	PUNCT
easat-7807	384	26	no	no	INTJ
easat-7807	384	27	.	.	NOUN
easat-7807	384	28	4	4	NUM
easat-7807	384	29	,	,	PUNCT
easat-7807	384	30	pp	pp	ADJ
easat-7807	384	31	.	.	PUNCT
easat-7807	384	32	196	196	NUM
easat-7807	384	33	-	-	SYM
easat-7807	384	34	212	212	NUM
easat-7807	384	35	,	,	PUNCT
easat-7807	384	36	2017	2017	NUM
easat-7807	384	37	.	.	PUNCT
easat-7807	385	1	https://doi.org/10.5430/ijfr.v8n4p196	https://doi.org/10.5430/ijfr.v8n4p196	NOUN
easat-7807	385	2	https://doi.org/10.2307/1885252	https://doi.org/10.2307/1885252	ADP
easat-7807	385	3	https://doi.org/10.2307/2977928	https://doi.org/10.2307/2977928	X
easat-7807	386	1	https://doi.org/10.2307/1910098	https://doi.org/10.2307/1910098	PRON
easat-7807	386	2	https://doi.org/10.1086/295472	https://doi.org/10.1086/295472	ADV
easat-7807	386	3	https://doi.org/10.2307/1991374	https://doi.org/10.2307/1991374	VERB
easat-7807	386	4	https://doi.org/10.2469/faj.v30.n4.39	https://doi.org/10.2469/faj.v30.n4.39	ADV
easat-7807	386	5	https://doi.org/10.1016/s0165-4101(98)00009-3	https://doi.org/10.1016/s0165-4101(98)00009-3	NOUN
easat-7807	386	6	https://doi.org/10.1108/jaar-05-2015-0041	https://doi.org/10.1108/jaar-05-2015-0041	PROPN
easat-7807	386	7	https://doi.org/10.1108/jaar-05-2015-0041	https://doi.org/10.1108/jaar-05-2015-0041	PROPN
easat-7807	386	8	https://doi.org/10.1016/j.ejor.2022.06.059	https://doi.org/10.1016/j.ejor.2022.06.059	NOUN
easat-7807	386	9	https://doi.org/10.56855/analysis.v1i2.215	https://doi.org/10.56855/analysis.v1i2.215	NOUN
easat-7807	386	10	https://doi.org/10.2308/tar-2019-0521	https://doi.org/10.2308/tar-2019-0521	NOUN
easat-7807	386	11	https://doi.org/10.1287/mnsc.2022.4398	https://doi.org/10.1287/mnsc.2022.4398	PROPN
easat-7807	386	12	https://doi.org/10.1108/maj-05-2021-3149	https://doi.org/10.1108/maj-05-2021-3149	ADJ
easat-7807	386	13	https://doi.org/10.1108/maj-05-2021-3149	https://doi.org/10.1108/maj-05-2021-3149	ADP
easat-7807	386	14	https://doi.org/10.1108/jaoc-07-2017-0064	https://doi.org/10.1108/jaoc-07-2017-0064	NOUN
easat-7807	386	15	https://doi.org/10.5430/ijfr.v8n4p196	https://doi.org/10.5430/ijfr.v8n4p196	PROPN
easat-7807	386	16	344	344	NUM
easat-7807	386	17	edelweiss	edelweiss	PROPN
easat-7807	386	18	applied	apply	VERB
easat-7807	386	19	science	science	NOUN
easat-7807	386	20	and	and	CCONJ
easat-7807	386	21	technology	technology	NOUN
easat-7807	386	22	issn	issn	PROPN
easat-7807	386	23	:	:	PUNCT
easat-7807	386	24	2576	2576	NUM
easat-7807	386	25	-	-	SYM
easat-7807	386	26	8484	8484	NUM
easat-7807	386	27	vol	vol	NOUN
easat-7807	386	28	.	.	PROPN
easat-7807	387	1	9	9	NUM
easat-7807	387	2	,	,	PUNCT
easat-7807	387	3	no	no	INTJ
easat-7807	387	4	.	.	NOUN
easat-7807	388	1	6	6	NUM
easat-7807	388	2	:	:	PUNCT
easat-7807	388	3	332	332	NUM
easat-7807	388	4	-	-	SYM
easat-7807	388	5	344	344	NUM
easat-7807	388	6	,	,	PUNCT
easat-7807	388	7	2025	2025	NUM
easat-7807	388	8	doi	doi	NOUN
easat-7807	388	9	:	:	PUNCT
easat-7807	388	10	10.55214/25768484.v9i6.7807	10.55214/25768484.v9i6.7807	NUM
easat-7807	388	11	©	©	PROPN
easat-7807	388	12	2025	2025	NUM
easat-7807	388	13	by	by	ADP
easat-7807	388	14	the	the	DET
easat-7807	388	15	author	author	NOUN
easat-7807	388	16	;	;	PUNCT
easat-7807	388	17	licensee	licensee	PROPN
easat-7807	388	18	learning	learning	NOUN
easat-7807	388	19	gate	gate	NOUN
easat-7807	389	1	[	[	X
easat-7807	389	2	31	31	NUM
easat-7807	389	3	]	]	PUNCT
easat-7807	389	4	p.	p.	NOUN
easat-7807	389	5	vijitha	vijitha	PROPN
easat-7807	390	1	and	and	CCONJ
easat-7807	390	2	b.	b.	PROPN
easat-7807	390	3	nimalathasan	nimalathasan	PROPN
easat-7807	390	4	,	,	PUNCT
easat-7807	390	5	"	"	PUNCT
easat-7807	390	6	value	value	NOUN
easat-7807	390	7	relevance	relevance	NOUN
easat-7807	390	8	of	of	ADP
easat-7807	390	9	accounting	accounting	NOUN
easat-7807	390	10	information	information	NOUN
easat-7807	390	11	and	and	CCONJ
easat-7807	390	12	share	share	NOUN
easat-7807	390	13	price	price	NOUN
easat-7807	390	14	:	:	PUNCT
easat-7807	390	15	a	a	DET
easat-7807	390	16	study	study	NOUN
easat-7807	390	17	of	of	ADP
easat-7807	390	18	listed	list	VERB
easat-7807	390	19	manufacturing	manufacturing	NOUN
easat-7807	390	20	companies	company	NOUN
easat-7807	390	21	in	in	ADP
easat-7807	390	22	sri	sri	PROPN
easat-7807	390	23	lanka	lanka	PROPN
easat-7807	390	24	,	,	PUNCT
easat-7807	390	25	"	"	PUNCT
easat-7807	390	26	merit	merit	NOUN
easat-7807	390	27	research	research	NOUN
easat-7807	390	28	journal	journal	NOUN
easat-7807	390	29	of	of	ADP
easat-7807	390	30	business	business	NOUN
easat-7807	390	31	and	and	CCONJ
easat-7807	390	32	management	management	NOUN
easat-7807	390	33	,	,	PUNCT
easat-7807	390	34	vol	vol	NOUN
easat-7807	390	35	.	.	PROPN
easat-7807	391	1	2	2	NUM
easat-7807	391	2	,	,	PUNCT
easat-7807	391	3	no	no	INTJ
easat-7807	391	4	.	.	NOUN
easat-7807	391	5	1	1	NUM
easat-7807	391	6	,	,	PUNCT
easat-7807	391	7	pp	pp	ADJ
easat-7807	391	8	.	.	PUNCT
easat-7807	392	1	1	1	NUM
easat-7807	392	2	-	-	SYM
easat-7807	392	3	6	6	NUM
easat-7807	392	4	,	,	PUNCT
easat-7807	392	5	2014	2014	NUM
easat-7807	392	6	.	.	PUNCT
easat-7807	393	1	[	[	X
easat-7807	393	2	32	32	NUM
easat-7807	393	3	]	]	PUNCT
easat-7807	393	4	m.	m.	NOUN
easat-7807	393	5	milinović	milinović	PROPN
easat-7807	393	6	,	,	PUNCT
easat-7807	393	7	"	"	PUNCT
easat-7807	393	8	implementation	implementation	NOUN
easat-7807	393	9	of	of	ADP
easat-7807	393	10	residual	residual	ADJ
easat-7807	393	11	income	income	NOUN
easat-7807	393	12	concept	concept	NOUN
easat-7807	393	13	in	in	ADP
easat-7807	393	14	measuring	measure	VERB
easat-7807	393	15	company	company	NOUN
easat-7807	393	16	's	's	PART
easat-7807	393	17	financial	financial	ADJ
easat-7807	393	18	performance	performance	NOUN
easat-7807	393	19	,	,	PUNCT
easat-7807	393	20	"	"	PUNCT
easat-7807	393	21	journal	journal	NOUN
easat-7807	393	22	of	of	ADP
easat-7807	393	23	accounting	accounting	NOUN
easat-7807	393	24	and	and	CCONJ
easat-7807	393	25	management	management	NOUN
easat-7807	393	26	,	,	PUNCT
easat-7807	393	27	vol	vol	NOUN
easat-7807	393	28	.	.	PROPN
easat-7807	393	29	4	4	NUM
easat-7807	393	30	,	,	PUNCT
easat-7807	393	31	no	no	INTJ
easat-7807	393	32	.	.	NOUN
easat-7807	393	33	2	2	NUM
easat-7807	393	34	,	,	PUNCT
easat-7807	393	35	pp	pp	ADJ
easat-7807	393	36	.	.	PUNCT
easat-7807	394	1	21	21	NUM
easat-7807	394	2	-	-	SYM
easat-7807	394	3	30	30	NUM
easat-7807	394	4	,	,	PUNCT
easat-7807	394	5	2014	2014	NUM
easat-7807	394	6	.	.	PUNCT
easat-7807	395	1	[	[	X
easat-7807	395	2	33	33	NUM
easat-7807	395	3	]	]	PUNCT
easat-7807	395	4	m.	m.	PROPN
easat-7807	395	5	f.	f.	PROPN
easat-7807	395	6	shubita	shubita	PROPN
easat-7807	395	7	,	,	PUNCT
easat-7807	395	8	"	"	PUNCT
easat-7807	395	9	the	the	DET
easat-7807	395	10	information	information	NOUN
easat-7807	395	11	content	content	NOUN
easat-7807	395	12	of	of	ADP
easat-7807	395	13	economic	economic	ADJ
easat-7807	395	14	value	value	NOUN
easat-7807	395	15	added	add	VERB
easat-7807	395	16	and	and	CCONJ
easat-7807	395	17	residual	residual	ADJ
easat-7807	395	18	income	income	NOUN
easat-7807	395	19	evidence	evidence	NOUN
easat-7807	395	20	from	from	ADP
easat-7807	395	21	jordan	jordan	PROPN
easat-7807	395	22	,	,	PUNCT
easat-7807	395	23	"	"	PUNCT
easat-7807	395	24	journal	journal	NOUN
easat-7807	395	25	of	of	ADP
easat-7807	395	26	economics	economic	NOUN
easat-7807	395	27	and	and	CCONJ
easat-7807	395	28	sustainable	sustainable	ADJ
easat-7807	395	29	development	development	NOUN
easat-7807	395	30	,	,	PUNCT
easat-7807	395	31	vol	vol	NOUN
easat-7807	395	32	.	.	PROPN
easat-7807	396	1	4	4	NUM
easat-7807	396	2	,	,	PUNCT
easat-7807	396	3	no	no	INTJ
easat-7807	396	4	.	.	NOUN
easat-7807	396	5	13	13	NUM
easat-7807	396	6	,	,	PUNCT
easat-7807	396	7	pp	pp	ADJ
easat-7807	396	8	.	.	PUNCT
easat-7807	397	1	124	124	NUM
easat-7807	397	2	-	-	SYM
easat-7807	397	3	131	131	NUM
easat-7807	397	4	,	,	PUNCT
easat-7807	397	5	2013	2013	NUM
easat-7807	397	6	.	.	PUNCT
easat-7807	398	1	[	[	X
easat-7807	398	2	34	34	NUM
easat-7807	398	3	]	]	X
easat-7807	398	4	n.	n.	NOUN
easat-7807	398	5	yudianti	yudianti	PROPN
easat-7807	398	6	,	,	PUNCT
easat-7807	398	7	"	"	PUNCT
easat-7807	398	8	the	the	DET
easat-7807	398	9	value	value	NOUN
easat-7807	398	10	relevance	relevance	NOUN
easat-7807	398	11	of	of	ADP
easat-7807	398	12	accounting	accounting	NOUN
easat-7807	398	13	information	information	NOUN
easat-7807	398	14	at	at	ADP
easat-7807	398	15	indonesia	indonesia	PROPN
easat-7807	398	16	stock	stock	PROPN
easat-7807	398	17	exchange	exchange	PROPN
easat-7807	398	18	,	,	PUNCT
easat-7807	398	19	"	"	PUNCT
easat-7807	398	20	presented	present	VERB
easat-7807	398	21	at	at	ADP
easat-7807	398	22	the	the	DET
easat-7807	398	23	an	an	DET
easat-7807	398	24	international	international	ADJ
easat-7807	398	25	conference	conference	NOUN
easat-7807	398	26	on	on	ADP
easat-7807	398	27	business	business	NOUN
easat-7807	398	28	,	,	PUNCT
easat-7807	398	29	economice	economice	PROPN
easat-7807	398	30	and	and	CCONJ
easat-7807	398	31	accounting	accounting	NOUN
easat-7807	398	32	,	,	PUNCT
easat-7807	398	33	2013	2013	NUM
easat-7807	398	34	.	.	PUNCT
easat-7807	399	1	[	[	X
easat-7807	399	2	35	35	NUM
easat-7807	399	3	]	]	X
easat-7807	399	4	s.	s.	PROPN
easat-7807	399	5	dimitrios	dimitrios	PROPN
easat-7807	399	6	,	,	PUNCT
easat-7807	399	7	a.	a.	NOUN
easat-7807	399	8	papathanasiou	papathanasiou	NOUN
easat-7807	399	9	,	,	PUNCT
easat-7807	399	10	and	and	CCONJ
easat-7807	399	11	k.	k.	PROPN
easat-7807	399	12	nikos	nikos	PROPN
easat-7807	399	13	,	,	PUNCT
easat-7807	399	14	"	"	PUNCT
easat-7807	399	15	the	the	DET
easat-7807	399	16	relevance	relevance	NOUN
easat-7807	399	17	of	of	ADP
easat-7807	399	18	economic	economic	ADJ
easat-7807	399	19	value	value	NOUN
easat-7807	399	20	added	add	VERB
easat-7807	399	21	(	(	PUNCT
easat-7807	399	22	eva	eva	NOUN
easat-7807	399	23	)	)	PUNCT
easat-7807	399	24	and	and	CCONJ
easat-7807	399	25	earnings	earning	NOUN
easat-7807	399	26	per	per	ADP
easat-7807	399	27	share	share	NOUN
easat-7807	399	28	(	(	PUNCT
easat-7807	399	29	eps	eps	PROPN
easat-7807	399	30	)	)	PUNCT
easat-7807	399	31	in	in	ADP
easat-7807	399	32	value	value	NOUN
easat-7807	399	33	relevance	relevance	NOUN
easat-7807	399	34	studies	study	NOUN
easat-7807	399	35	,	,	PUNCT
easat-7807	399	36	"	"	PUNCT
easat-7807	399	37	journal	journal	NOUN
easat-7807	399	38	of	of	ADP
easat-7807	399	39	financial	financial	ADJ
easat-7807	399	40	and	and	CCONJ
easat-7807	399	41	quantitative	quantitative	ADJ
easat-7807	399	42	analysis	analysis	NOUN
easat-7807	399	43	,	,	PUNCT
easat-7807	399	44	vol	vol	NOUN
easat-7807	399	45	.	.	PROPN
easat-7807	399	46	44	44	NUM
easat-7807	399	47	,	,	PUNCT
easat-7807	399	48	no	no	INTJ
easat-7807	399	49	.	.	NOUN
easat-7807	399	50	4	4	NUM
easat-7807	399	51	,	,	PUNCT
easat-7807	399	52	pp	pp	ADJ
easat-7807	399	53	.	.	PUNCT
easat-7807	399	54	795	795	NUM
easat-7807	399	55	-	-	SYM
easat-7807	399	56	810	810	NUM
easat-7807	399	57	,	,	PUNCT
easat-7807	399	58	2009	2009	NUM
easat-7807	399	59	.	.	PUNCT
easat-7807	400	1	[	[	X
easat-7807	400	2	36	36	NUM
easat-7807	400	3	]	]	PUNCT
easat-7807	400	4	a.	a.	NOUN
easat-7807	400	5	m.	m.	NOUN
easat-7807	400	6	eljelly	eljelly	ADV
easat-7807	400	7	and	and	CCONJ
easat-7807	400	8	k.	k.	PROPN
easat-7807	400	9	s.	s.	PROPN
easat-7807	400	10	alghurair	alghurair	PROPN
easat-7807	400	11	,	,	PUNCT
easat-7807	400	12	"	"	PUNCT
easat-7807	400	13	performance	performance	NOUN
easat-7807	400	14	measures	measure	NOUN
easat-7807	400	15	and	and	CCONJ
easat-7807	400	16	wealth	wealth	NOUN
easat-7807	400	17	creation	creation	NOUN
easat-7807	400	18	in	in	ADP
easat-7807	400	19	an	an	DET
easat-7807	400	20	emerging	emerge	VERB
easat-7807	400	21	market	market	NOUN
easat-7807	400	22	:	:	PUNCT
easat-7807	400	23	the	the	DET
easat-7807	400	24	case	case	NOUN
easat-7807	400	25	of	of	ADP
easat-7807	400	26	saudi	saudi	PROPN
easat-7807	400	27	arabia	arabia	PROPN
easat-7807	400	28	,	,	PUNCT
easat-7807	400	29	"	"	PUNCT
easat-7807	400	30	international	international	ADJ
easat-7807	400	31	journal	journal	NOUN
easat-7807	400	32	of	of	ADP
easat-7807	400	33	commerce	commerce	PROPN
easat-7807	400	34	and	and	CCONJ
easat-7807	400	35	management	management	NOUN
easat-7807	400	36	,	,	PUNCT
easat-7807	400	37	vol	vol	NOUN
easat-7807	400	38	.	.	PROPN
easat-7807	400	39	11	11	NUM
easat-7807	400	40	,	,	PUNCT
easat-7807	400	41	no	no	INTJ
easat-7807	400	42	.	.	NOUN
easat-7807	400	43	3/4	3/4	NUM
easat-7807	400	44	,	,	PUNCT
easat-7807	400	45	pp	pp	ADJ
easat-7807	400	46	.	.	PUNCT
easat-7807	401	1	54	54	NUM
easat-7807	401	2	-	-	SYM
easat-7807	401	3	71	71	NUM
easat-7807	401	4	,	,	PUNCT
easat-7807	401	5	2001	2001	NUM
easat-7807	401	6	.	.	PUNCT
easat-7807	402	1	https://doi.org/10.1108/eb047427	https://doi.org/10.1108/eb047427	X
easat-7807	403	1	[	[	X
easat-7807	403	2	37	37	NUM
easat-7807	403	3	]	]	PUNCT
easat-7807	403	4	a.	a.	PROPN
easat-7807	403	5	w.	w.	PROPN
easat-7807	403	6	stark	stark	PROPN
easat-7807	403	7	and	and	CCONJ
easat-7807	403	8	h.	h.	PROPN
easat-7807	403	9	m.	m.	PROPN
easat-7807	403	10	thomas	thomas	PROPN
easat-7807	403	11	,	,	PUNCT
easat-7807	403	12	"	"	PUNCT
easat-7807	403	13	on	on	ADP
easat-7807	403	14	the	the	DET
easat-7807	403	15	empirical	empirical	ADJ
easat-7807	403	16	relationship	relationship	NOUN
easat-7807	403	17	between	between	ADP
easat-7807	403	18	market	market	NOUN
easat-7807	403	19	value	value	NOUN
easat-7807	403	20	and	and	CCONJ
easat-7807	403	21	residual	residual	ADJ
easat-7807	403	22	income	income	NOUN
easat-7807	403	23	in	in	ADP
easat-7807	403	24	the	the	DET
easat-7807	403	25	uk	uk	PROPN
easat-7807	403	26	,	,	PUNCT
easat-7807	403	27	"	"	PUNCT
easat-7807	403	28	management	management	NOUN
easat-7807	403	29	accounting	accounting	NOUN
easat-7807	403	30	research	research	NOUN
easat-7807	403	31	,	,	PUNCT
easat-7807	403	32	vol	vol	NOUN
easat-7807	403	33	.	.	PROPN
easat-7807	403	34	9	9	NUM
easat-7807	403	35	,	,	PUNCT
easat-7807	403	36	no	no	INTJ
easat-7807	403	37	.	.	NOUN
easat-7807	403	38	4	4	NUM
easat-7807	403	39	,	,	PUNCT
easat-7807	403	40	pp	pp	ADJ
easat-7807	403	41	.	.	PUNCT
easat-7807	403	42	445	445	NUM
easat-7807	403	43	-	-	SYM
easat-7807	403	44	460	460	NUM
easat-7807	403	45	,	,	PUNCT
easat-7807	403	46	1998	1998	NUM
easat-7807	403	47	.	.	PUNCT
easat-7807	404	1	https://doi.org/10.1006/mare.1998.0088	https://doi.org/10.1006/mare.1998.0088	PROPN
easat-7807	404	2	[	[	X
easat-7807	404	3	38	38	NUM
easat-7807	404	4	]	]	PUNCT
easat-7807	404	5	j.	j.	PROPN
easat-7807	404	6	forker	forker	PROPN
easat-7807	404	7	and	and	CCONJ
easat-7807	404	8	r.	r.	PROPN
easat-7807	404	9	powell	powell	PROPN
easat-7807	404	10	,	,	PUNCT
easat-7807	404	11	"	"	PUNCT
easat-7807	404	12	a	a	DET
easat-7807	404	13	comparison	comparison	NOUN
easat-7807	404	14	of	of	ADP
easat-7807	404	15	error	error	NOUN
easat-7807	404	16	rates	rate	NOUN
easat-7807	404	17	for	for	ADP
easat-7807	404	18	eva	eva	PROPN
easat-7807	404	19	,	,	PUNCT
easat-7807	404	20	residual	residual	ADJ
easat-7807	404	21	income	income	NOUN
easat-7807	404	22	,	,	PUNCT
easat-7807	404	23	gaap	gaap	NOUN
easat-7807	404	24	-	-	PUNCT
easat-7807	404	25	earnings	earning	NOUN
easat-7807	404	26	and	and	CCONJ
easat-7807	404	27	other	other	ADJ
easat-7807	404	28	metrics	metric	NOUN
easat-7807	404	29	using	use	VERB
easat-7807	404	30	a	a	DET
easat-7807	404	31	long	long	ADJ
easat-7807	404	32	-	-	PUNCT
easat-7807	404	33	window	window	NOUN
easat-7807	404	34	valuation	valuation	NOUN
easat-7807	404	35	approach	approach	NOUN
easat-7807	404	36	,	,	PUNCT
easat-7807	404	37	"	"	PUNCT
easat-7807	404	38	european	european	ADJ
easat-7807	404	39	accounting	accounting	PROPN
easat-7807	404	40	review	review	PROPN
easat-7807	404	41	,	,	PUNCT
easat-7807	404	42	vol	vol	NOUN
easat-7807	404	43	.	.	PROPN
easat-7807	404	44	17	17	NUM
easat-7807	404	45	,	,	PUNCT
easat-7807	404	46	no	no	INTJ
easat-7807	404	47	.	.	NOUN
easat-7807	404	48	3	3	NUM
easat-7807	404	49	,	,	PUNCT
easat-7807	404	50	pp	pp	ADJ
easat-7807	404	51	.	.	PUNCT
easat-7807	405	1	471	471	NUM
easat-7807	405	2	-	-	SYM
easat-7807	405	3	502	502	NUM
easat-7807	405	4	,	,	PUNCT
easat-7807	405	5	2008	2008	NUM
easat-7807	405	6	.	.	PUNCT
easat-7807	406	1	https://doi.org/10.1080/09638180802172420	https://doi.org/10.1080/09638180802172420	X
easat-7807	407	1	[	[	X
easat-7807	407	2	39	39	NUM
easat-7807	407	3	]	]	PUNCT
easat-7807	407	4	g.	g.	PROPN
easat-7807	407	5	c.	c.	PROPN
easat-7807	407	6	biddle	biddle	PROPN
easat-7807	407	7	,	,	PUNCT
easat-7807	407	8	r.	r.	PROPN
easat-7807	407	9	m.	m.	PROPN
easat-7807	407	10	bowen	bowen	PROPN
easat-7807	407	11	,	,	PUNCT
easat-7807	407	12	and	and	CCONJ
easat-7807	407	13	j.	j.	PROPN
easat-7807	407	14	s.	s.	PROPN
easat-7807	407	15	wallace	wallace	PROPN
easat-7807	407	16	,	,	PUNCT
easat-7807	407	17	"	"	PUNCT
easat-7807	407	18	does	do	AUX
easat-7807	407	19	eva	eva	PROPN
easat-7807	407	20	®	®	NOUN
easat-7807	407	21	beat	beat	VERB
easat-7807	407	22	earnings	earning	NOUN
easat-7807	407	23	?	?	PUNCT
easat-7807	408	1	evidence	evidence	NOUN
easat-7807	408	2	on	on	ADP
easat-7807	408	3	associations	association	NOUN
easat-7807	408	4	with	with	ADP
easat-7807	408	5	stock	stock	NOUN
easat-7807	408	6	returns	return	NOUN
easat-7807	408	7	and	and	CCONJ
easat-7807	408	8	firm	firm	ADJ
easat-7807	408	9	values	value	NOUN
easat-7807	408	10	,	,	PUNCT
easat-7807	408	11	"	"	PUNCT
easat-7807	408	12	journal	journal	NOUN
easat-7807	408	13	of	of	ADP
easat-7807	408	14	accounting	accounting	NOUN
easat-7807	408	15	and	and	CCONJ
easat-7807	408	16	economics	economic	NOUN
easat-7807	408	17	,	,	PUNCT
easat-7807	408	18	vol	vol	NOUN
easat-7807	408	19	.	.	PROPN
easat-7807	408	20	24	24	NUM
easat-7807	408	21	,	,	PUNCT
easat-7807	408	22	no	no	INTJ
easat-7807	408	23	.	.	NOUN
easat-7807	408	24	3	3	NUM
easat-7807	408	25	,	,	PUNCT
easat-7807	408	26	pp	pp	ADJ
easat-7807	408	27	.	.	PUNCT
easat-7807	409	1	301	301	NUM
easat-7807	409	2	-	-	NUM
easat-7807	409	3	336	336	NUM
easat-7807	409	4	,	,	PUNCT
easat-7807	409	5	1997	1997	NUM
easat-7807	409	6	.	.	PUNCT
easat-7807	410	1	https://doi.org/10.1016/s0165-4101(98)00010-x	https://doi.org/10.1016/s0165-4101(98)00010-x	PROPN
easat-7807	411	1	[	[	X
easat-7807	411	2	40	40	NUM
easat-7807	411	3	]	]	PUNCT
easat-7807	412	1	s.	s.	PROPN
easat-7807	412	2	chen	chen	PROPN
easat-7807	412	3	and	and	CCONJ
easat-7807	412	4	j.	j.	PROPN
easat-7807	412	5	l.	l.	PROPN
easat-7807	412	6	dodd	dodd	PROPN
easat-7807	412	7	,	,	PUNCT
easat-7807	412	8	"	"	PUNCT
easat-7807	412	9	usefulness	usefulness	NOUN
easat-7807	412	10	of	of	ADP
easat-7807	412	11	accounting	accounting	NOUN
easat-7807	412	12	earnings	earning	NOUN
easat-7807	412	13	,	,	PUNCT
easat-7807	412	14	residual	residual	ADJ
easat-7807	412	15	income	income	NOUN
easat-7807	412	16	,	,	PUNCT
easat-7807	412	17	and	and	CCONJ
easat-7807	412	18	eva	eva	PROPN
easat-7807	412	19	?	?	PUNCT
easat-7807	412	20	:	:	PUNCT
easat-7807	412	21	a	a	DET
easat-7807	412	22	value	value	NOUN
easat-7807	412	23	-	-	PUNCT
easat-7807	412	24	relevance	relevance	NOUN
easat-7807	412	25	perspective	perspective	NOUN
easat-7807	412	26	,	,	PUNCT
easat-7807	412	27	"	"	PUNCT
easat-7807	412	28	ssrn	ssrn	PROPN
easat-7807	412	29	electronic	electronic	ADJ
easat-7807	412	30	journal	journal	NOUN
easat-7807	412	31	,	,	PUNCT
easat-7807	412	32	1997	1997	NUM
easat-7807	412	33	.	.	PUNCT
easat-7807	413	1	https://ssrn.com/abstract=39949	https://ssrn.com/abstract=39949	X
easat-7807	414	1	[	[	X
easat-7807	414	2	41	41	NUM
easat-7807	414	3	]	]	X
easat-7807	414	4	d.	d.	PROPN
easat-7807	414	5	g.	g.	PROPN
easat-7807	414	6	uyemura	uyemura	PROPN
easat-7807	414	7	,	,	PUNCT
easat-7807	414	8	c.	c.	PROPN
easat-7807	414	9	c.	c.	PROPN
easat-7807	414	10	kantor	kantor	PROPN
easat-7807	414	11	,	,	PUNCT
easat-7807	414	12	and	and	CCONJ
easat-7807	414	13	j.	j.	PROPN
easat-7807	414	14	m.	m.	PROPN
easat-7807	414	15	pettit	pettit	PROPN
easat-7807	414	16	,	,	PUNCT
easat-7807	414	17	"	"	PUNCT
easat-7807	414	18	eva	eva	NOUN
easat-7807	414	19	®	®	NOUN
easat-7807	414	20	for	for	ADP
easat-7807	414	21	banks	bank	NOUN
easat-7807	414	22	:	:	PUNCT
easat-7807	414	23	value	value	NOUN
easat-7807	414	24	creation	creation	NOUN
easat-7807	414	25	,	,	PUNCT
easat-7807	414	26	risk	risk	NOUN
easat-7807	414	27	management	management	NOUN
easat-7807	414	28	,	,	PUNCT
easat-7807	414	29	and	and	CCONJ
easat-7807	414	30	profitability	profitability	NOUN
easat-7807	414	31	measurement	measurement	NOUN
easat-7807	414	32	,	,	PUNCT
easat-7807	414	33	"	"	PUNCT
easat-7807	414	34	journal	journal	NOUN
easat-7807	414	35	of	of	ADP
easat-7807	414	36	applied	apply	VERB
easat-7807	414	37	corporate	corporate	ADJ
easat-7807	414	38	finance	finance	NOUN
easat-7807	414	39	,	,	PUNCT
easat-7807	414	40	vol	vol	NOUN
easat-7807	414	41	.	.	PROPN
easat-7807	414	42	9	9	NUM
easat-7807	414	43	,	,	PUNCT
easat-7807	414	44	no	no	INTJ
easat-7807	414	45	.	.	NOUN
easat-7807	414	46	2	2	NUM
easat-7807	414	47	,	,	PUNCT
easat-7807	414	48	pp	pp	ADJ
easat-7807	414	49	.	.	PUNCT
easat-7807	415	1	94	94	NUM
easat-7807	415	2	-	-	SYM
easat-7807	415	3	109	109	NUM
easat-7807	415	4	,	,	PUNCT
easat-7807	415	5	1996	1996	NUM
easat-7807	415	6	.	.	PUNCT
easat-7807	416	1	https://doi.org/10.1111/j.17456622.1996.tb00118.x	https://doi.org/10.1111/j.17456622.1996.tb00118.x	PROPN
easat-7807	417	1	[	[	X
easat-7807	417	2	42	42	NUM
easat-7807	417	3	]	]	PUNCT
easat-7807	417	4	s.	s.	PROPN
easat-7807	417	5	f.	f.	PROPN
easat-7807	417	6	o'byrne	o'byrne	PROPN
easat-7807	417	7	,	,	PUNCT
easat-7807	417	8	"	"	PUNCT
easat-7807	417	9	eva	eva	NOUN
easat-7807	417	10	®	®	NOUN
easat-7807	417	11	and	and	CCONJ
easat-7807	417	12	market	market	NOUN
easat-7807	417	13	value	value	NOUN
easat-7807	417	14	,	,	PUNCT
easat-7807	417	15	"	"	PUNCT
easat-7807	417	16	journal	journal	NOUN
easat-7807	417	17	of	of	ADP
easat-7807	417	18	applied	apply	VERB
easat-7807	417	19	corporate	corporate	ADJ
easat-7807	417	20	finance	finance	NOUN
easat-7807	417	21	,	,	PUNCT
easat-7807	417	22	vol	vol	NOUN
easat-7807	417	23	.	.	PROPN
easat-7807	417	24	9	9	NUM
easat-7807	417	25	,	,	PUNCT
easat-7807	417	26	no	no	INTJ
easat-7807	417	27	.	.	NOUN
easat-7807	417	28	1	1	NUM
easat-7807	417	29	,	,	PUNCT
easat-7807	417	30	pp	pp	ADJ
easat-7807	417	31	.	.	PUNCT
easat-7807	418	1	116	116	NUM
easat-7807	418	2	-	-	SYM
easat-7807	418	3	126	126	NUM
easat-7807	418	4	,	,	PUNCT
easat-7807	418	5	1996	1996	NUM
easat-7807	418	6	.	.	PUNCT
easat-7807	419	1	https://doi.org/10.1111/j.1745-6622.1996.tb00109.x	https://doi.org/10.1111/j.1745-6622.1996.tb00109.x	X
easat-7807	420	1	[	[	X
easat-7807	420	2	43	43	NUM
easat-7807	420	3	]	]	PUNCT
easat-7807	420	4	k.	k.	PROPN
easat-7807	420	5	lehn	lehn	PROPN
easat-7807	420	6	and	and	CCONJ
easat-7807	420	7	a.	a.	PROPN
easat-7807	420	8	k.	k.	PROPN
easat-7807	420	9	makhija	makhija	PROPN
easat-7807	420	10	,	,	PUNCT
easat-7807	420	11	"	"	PUNCT
easat-7807	420	12	eva	eva	PROPN
easat-7807	420	13	,	,	PUNCT
easat-7807	420	14	accounting	accounting	NOUN
easat-7807	420	15	profits	profit	NOUN
easat-7807	420	16	,	,	PUNCT
easat-7807	420	17	and	and	CCONJ
easat-7807	420	18	ceo	ceo	NOUN
easat-7807	420	19	turnover	turnover	NOUN
easat-7807	420	20	:	:	PUNCT
easat-7807	420	21	an	an	DET
easat-7807	420	22	empirical	empirical	ADJ
easat-7807	420	23	examination	examination	NOUN
easat-7807	420	24	,	,	PUNCT
easat-7807	420	25	1985–1994	1985–1994	NUM
easat-7807	420	26	,	,	PUNCT
easat-7807	420	27	"	"	PUNCT
easat-7807	420	28	journal	journal	NOUN
easat-7807	420	29	of	of	ADP
easat-7807	420	30	applied	apply	VERB
easat-7807	420	31	corporate	corporate	ADJ
easat-7807	420	32	finance	finance	NOUN
easat-7807	420	33	,	,	PUNCT
easat-7807	420	34	vol	vol	NOUN
easat-7807	420	35	.	.	PROPN
easat-7807	421	1	10	10	NUM
easat-7807	421	2	,	,	PUNCT
easat-7807	421	3	no	no	INTJ
easat-7807	421	4	.	.	NOUN
easat-7807	421	5	2	2	NUM
easat-7807	421	6	,	,	PUNCT
easat-7807	421	7	pp	pp	ADJ
easat-7807	421	8	.	.	PUNCT
easat-7807	422	1	90	90	NUM
easat-7807	422	2	-	-	SYM
easat-7807	422	3	97	97	NUM
easat-7807	422	4	,	,	PUNCT
easat-7807	422	5	1997	1997	NUM
easat-7807	422	6	.	.	PUNCT
easat-7807	423	1	https://doi.org/10.1111/j.17456622.1997.tb00139.x	https://doi.org/10.1111/j.17456622.1997.tb00139.x	X
easat-7807	424	1	[	[	X
easat-7807	424	2	44	44	NUM
easat-7807	424	3	]	]	PUNCT
easat-7807	424	4	f.	f.	PROPN
easat-7807	424	5	fiordelisi	fiordelisi	PROPN
easat-7807	424	6	,	,	PUNCT
easat-7807	424	7	"	"	PUNCT
easat-7807	424	8	shareholder	shareholder	NOUN
easat-7807	424	9	value	value	NOUN
easat-7807	424	10	-	-	PUNCT
easat-7807	424	11	efficiency	efficiency	NOUN
easat-7807	424	12	in	in	ADP
easat-7807	424	13	banking	banking	NOUN
easat-7807	424	14	,	,	PUNCT
easat-7807	424	15	"	"	PUNCT
easat-7807	424	16	journal	journal	NOUN
easat-7807	424	17	of	of	ADP
easat-7807	424	18	banking	banking	NOUN
easat-7807	424	19	&	&	CCONJ
easat-7807	424	20	finance	finance	PROPN
easat-7807	424	21	,	,	PUNCT
easat-7807	424	22	vol	vol	NOUN
easat-7807	424	23	.	.	PROPN
easat-7807	424	24	31	31	NUM
easat-7807	424	25	,	,	PUNCT
easat-7807	424	26	no	no	INTJ
easat-7807	424	27	.	.	NOUN
easat-7807	424	28	7	7	NUM
easat-7807	424	29	,	,	PUNCT
easat-7807	424	30	pp	pp	ADJ
easat-7807	424	31	.	.	PUNCT
easat-7807	425	1	2151–2171	2151–2171	NUM
easat-7807	425	2	,	,	PUNCT
easat-7807	425	3	2007	2007	NUM
easat-7807	425	4	.	.	PUNCT
easat-7807	426	1	https://doi.org/10.1016/j.jbankfin.2006.10.021	https://doi.org/10.1016/j.jbankfin.2006.10.021	PROPN
easat-7807	427	1	[	[	X
easat-7807	427	2	45	45	NUM
easat-7807	427	3	]	]	PUNCT
easat-7807	427	4	d.	d.	PROPN
easat-7807	427	5	w.	w.	PROPN
easat-7807	427	6	collins	collins	PROPN
easat-7807	427	7	,	,	PUNCT
easat-7807	427	8	e.	e.	PROPN
easat-7807	427	9	l.	l.	PROPN
easat-7807	427	10	maydew	maydew	PROPN
easat-7807	427	11	,	,	PUNCT
easat-7807	427	12	and	and	CCONJ
easat-7807	427	13	i.	i.	PROPN
easat-7807	427	14	s.	s.	PROPN
easat-7807	427	15	weiss	weiss	PROPN
easat-7807	427	16	,	,	PUNCT
easat-7807	427	17	"	"	PUNCT
easat-7807	427	18	changes	change	NOUN
easat-7807	427	19	in	in	ADP
easat-7807	427	20	the	the	DET
easat-7807	427	21	value	value	NOUN
easat-7807	427	22	-	-	PUNCT
easat-7807	427	23	relevance	relevance	NOUN
easat-7807	427	24	of	of	ADP
easat-7807	427	25	earnings	earning	NOUN
easat-7807	427	26	and	and	CCONJ
easat-7807	427	27	book	book	NOUN
easat-7807	427	28	values	value	NOUN
easat-7807	427	29	over	over	ADP
easat-7807	427	30	the	the	DET
easat-7807	427	31	past	past	ADJ
easat-7807	427	32	forty	forty	NUM
easat-7807	427	33	years	year	NOUN
easat-7807	427	34	,	,	PUNCT
easat-7807	427	35	"	"	PUNCT
easat-7807	427	36	journal	journal	NOUN
easat-7807	427	37	of	of	ADP
easat-7807	427	38	accounting	accounting	NOUN
easat-7807	427	39	and	and	CCONJ
easat-7807	427	40	economics	economic	NOUN
easat-7807	427	41	,	,	PUNCT
easat-7807	427	42	vol	vol	NOUN
easat-7807	427	43	.	.	PROPN
easat-7807	428	1	24	24	NUM
easat-7807	428	2	,	,	PUNCT
easat-7807	428	3	no	no	INTJ
easat-7807	428	4	.	.	NOUN
easat-7807	428	5	1	1	NUM
easat-7807	428	6	,	,	PUNCT
easat-7807	428	7	pp	pp	ADJ
easat-7807	428	8	.	.	PUNCT
easat-7807	429	1	39	39	NUM
easat-7807	429	2	-	-	SYM
easat-7807	429	3	67	67	NUM
easat-7807	429	4	,	,	PUNCT
easat-7807	429	5	1997	1997	NUM
easat-7807	429	6	.	.	PUNCT
easat-7807	430	1	https://doi.org/10.1016/s01654101(97)00015-3	https://doi.org/10.1016/s01654101(97)00015-3	X
easat-7807	431	1	[	[	X
easat-7807	431	2	46	46	NUM
easat-7807	431	3	]	]	X
easat-7807	431	4	d.	d.	PROPN
easat-7807	431	5	r.	r.	PROPN
easat-7807	431	6	oswald	oswald	PROPN
easat-7807	431	7	,	,	PUNCT
easat-7807	431	8	"	"	PUNCT
easat-7807	431	9	the	the	DET
easat-7807	431	10	determinants	determinant	NOUN
easat-7807	431	11	and	and	CCONJ
easat-7807	431	12	value	value	NOUN
easat-7807	431	13	relevance	relevance	NOUN
easat-7807	431	14	of	of	ADP
easat-7807	431	15	the	the	DET
easat-7807	431	16	choice	choice	NOUN
easat-7807	431	17	of	of	ADP
easat-7807	431	18	accounting	account	VERB
easat-7807	431	19	for	for	ADP
easat-7807	431	20	research	research	NOUN
easat-7807	431	21	and	and	CCONJ
easat-7807	431	22	development	development	NOUN
easat-7807	431	23	expenditures	expenditure	NOUN
easat-7807	431	24	in	in	ADP
easat-7807	431	25	the	the	DET
easat-7807	431	26	united	united	ADJ
easat-7807	431	27	kingdom	kingdom	NOUN
easat-7807	431	28	,	,	PUNCT
easat-7807	431	29	"	"	PUNCT
easat-7807	431	30	journal	journal	NOUN
easat-7807	431	31	of	of	ADP
easat-7807	431	32	business	business	NOUN
easat-7807	431	33	finance	finance	PROPN
easat-7807	431	34	&	&	CCONJ
easat-7807	431	35	accounting	accounting	PROPN
easat-7807	431	36	,	,	PUNCT
easat-7807	431	37	vol	vol	NOUN
easat-7807	431	38	.	.	PROPN
easat-7807	431	39	35	35	NUM
easat-7807	431	40	,	,	PUNCT
easat-7807	431	41	no	no	INTJ
easat-7807	431	42	.	.	PUNCT
easat-7807	432	1	1‐2	1‐2	NUM
easat-7807	432	2	,	,	PUNCT
easat-7807	432	3	pp	pp	ADJ
easat-7807	432	4	.	.	PUNCT
easat-7807	433	1	1	1	NUM
easat-7807	433	2	-	-	SYM
easat-7807	433	3	24	24	NUM
easat-7807	433	4	,	,	PUNCT
easat-7807	433	5	2008	2008	NUM
easat-7807	433	6	.	.	PUNCT
easat-7807	434	1	[	[	X
easat-7807	434	2	47	47	NUM
easat-7807	434	3	]	]	PUNCT
easat-7807	434	4	f.	f.	PROPN
easat-7807	434	5	tsoligkas	tsoligkas	PROPN
easat-7807	434	6	and	and	CCONJ
easat-7807	434	7	i.	i.	PROPN
easat-7807	434	8	tsalavoutas	tsalavoutas	PROPN
easat-7807	434	9	,	,	PUNCT
easat-7807	434	10	"	"	PUNCT
easat-7807	434	11	value	value	NOUN
easat-7807	434	12	relevance	relevance	NOUN
easat-7807	434	13	of	of	ADP
easat-7807	434	14	r&d	r&d	NOUN
easat-7807	434	15	in	in	ADP
easat-7807	434	16	the	the	DET
easat-7807	434	17	uk	uk	PROPN
easat-7807	434	18	after	after	ADP
easat-7807	434	19	ifrs	ifrs	PROPN
easat-7807	434	20	mandatory	mandatory	ADJ
easat-7807	434	21	implementation	implementation	NOUN
easat-7807	434	22	,	,	PUNCT
easat-7807	434	23	"	"	PUNCT
easat-7807	434	24	applied	apply	VERB
easat-7807	434	25	financial	financial	ADJ
easat-7807	434	26	economics	economic	NOUN
easat-7807	434	27	,	,	PUNCT
easat-7807	434	28	vol	vol	NOUN
easat-7807	434	29	.	.	PROPN
easat-7807	435	1	21	21	NUM
easat-7807	435	2	,	,	PUNCT
easat-7807	435	3	no	no	INTJ
easat-7807	435	4	.	.	NOUN
easat-7807	435	5	13	13	NUM
easat-7807	435	6	,	,	PUNCT
easat-7807	435	7	pp	pp	ADJ
easat-7807	435	8	.	.	PUNCT
easat-7807	436	1	957	957	NUM
easat-7807	436	2	-	-	SYM
easat-7807	436	3	967	967	NUM
easat-7807	436	4	,	,	PUNCT
easat-7807	436	5	2011	2011	NUM
easat-7807	436	6	.	.	PUNCT
easat-7807	437	1	[	[	X
easat-7807	437	2	48	48	NUM
easat-7807	437	3	]	]	PUNCT
easat-7807	437	4	s.	s.	PROPN
easat-7807	437	5	z.	z.	PROPN
easat-7807	437	6	a.	a.	PROPN
easat-7807	437	7	shah	shah	PROPN
easat-7807	437	8	,	,	PUNCT
easat-7807	437	9	s.	s.	PROPN
easat-7807	437	10	liang	liang	PROPN
easat-7807	437	11	,	,	PUNCT
easat-7807	437	12	and	and	CCONJ
easat-7807	437	13	s.	s.	PROPN
easat-7807	437	14	akbar	akbar	PROPN
easat-7807	437	15	,	,	PUNCT
easat-7807	437	16	"	"	PUNCT
easat-7807	437	17	international	international	ADJ
easat-7807	437	18	financial	financial	ADJ
easat-7807	437	19	reporting	reporting	NOUN
easat-7807	437	20	standards	standard	NOUN
easat-7807	437	21	and	and	CCONJ
easat-7807	437	22	the	the	DET
easat-7807	437	23	value	value	NOUN
easat-7807	437	24	relevance	relevance	NOUN
easat-7807	437	25	of	of	ADP
easat-7807	437	26	r&d	r&d	NOUN
easat-7807	437	27	expenditures	expenditure	NOUN
easat-7807	437	28	:	:	PUNCT
easat-7807	437	29	pre	pre	VERB
easat-7807	437	30	and	and	CCONJ
easat-7807	437	31	post	post	ADJ
easat-7807	437	32	-	-	ADJ
easat-7807	437	33	ifrs	ifrs	ADJ
easat-7807	437	34	analysis	analysis	NOUN
easat-7807	437	35	,	,	PUNCT
easat-7807	437	36	"	"	PUNCT
easat-7807	437	37	international	international	ADJ
easat-7807	437	38	review	review	NOUN
easat-7807	437	39	of	of	ADP
easat-7807	437	40	financial	financial	ADJ
easat-7807	437	41	analysis	analysis	NOUN
easat-7807	437	42	,	,	PUNCT
easat-7807	437	43	vol	vol	NOUN
easat-7807	437	44	.	.	PROPN
easat-7807	437	45	30	30	NUM
easat-7807	437	46	,	,	PUNCT
easat-7807	437	47	pp	pp	ADJ
easat-7807	437	48	.	.	PUNCT
easat-7807	438	1	158	158	NUM
easat-7807	438	2	-	-	SYM
easat-7807	438	3	169	169	NUM
easat-7807	438	4	,	,	PUNCT
easat-7807	438	5	2013	2013	NUM
easat-7807	438	6	.	.	PUNCT
easat-7807	439	1	https://doi.org/10.1016/j.irfa.2013.08.001	https://doi.org/10.1016/j.irfa.2013.08.001	NOUN
easat-7807	440	1	[	[	X
easat-7807	440	2	49	49	NUM
easat-7807	440	3	]	]	PUNCT
easat-7807	440	4	g.	g.	PROPN
easat-7807	440	5	a.	a.	PROPN
easat-7807	440	6	feltham	feltham	PROPN
easat-7807	440	7	and	and	CCONJ
easat-7807	440	8	j.	j.	PROPN
easat-7807	440	9	a.	a.	PROPN
easat-7807	440	10	ohlson	ohlson	PROPN
easat-7807	440	11	,	,	PUNCT
easat-7807	440	12	"	"	PUNCT
easat-7807	440	13	valuation	valuation	NOUN
easat-7807	440	14	and	and	CCONJ
easat-7807	440	15	clean	clean	ADJ
easat-7807	440	16	surplus	surplus	NOUN
easat-7807	440	17	accounting	accounting	NOUN
easat-7807	440	18	for	for	ADP
easat-7807	440	19	operating	operate	VERB
easat-7807	440	20	and	and	CCONJ
easat-7807	440	21	financial	financial	ADJ
easat-7807	440	22	activities	activity	NOUN
easat-7807	440	23	,	,	PUNCT
easat-7807	440	24	"	"	PUNCT
easat-7807	440	25	contemporary	contemporary	ADJ
easat-7807	440	26	accounting	accounting	NOUN
easat-7807	440	27	research	research	NOUN
easat-7807	440	28	,	,	PUNCT
easat-7807	440	29	vol	vol	NOUN
easat-7807	440	30	.	.	PROPN
easat-7807	440	31	11	11	NUM
easat-7807	440	32	,	,	PUNCT
easat-7807	440	33	no	no	INTJ
easat-7807	440	34	.	.	NOUN
easat-7807	440	35	2	2	NUM
easat-7807	440	36	,	,	PUNCT
easat-7807	440	37	pp	pp	ADJ
easat-7807	440	38	.	.	PUNCT
easat-7807	441	1	689	689	NUM
easat-7807	441	2	-	-	SYM
easat-7807	441	3	731	731	NUM
easat-7807	441	4	,	,	PUNCT
easat-7807	441	5	1995	1995	NUM
easat-7807	441	6	.	.	PUNCT
easat-7807	442	1	https://doi.org/10.1111/j.19113846.1995.tb00462.x	https://doi.org/10.1111/j.19113846.1995.tb00462.x	PUNCT
easat-7807	443	1	[	[	X
easat-7807	443	2	50	50	NUM
easat-7807	443	3	]	]	PUNCT
easat-7807	443	4	d.	d.	PROPN
easat-7807	443	5	w.	w.	PROPN
easat-7807	443	6	collins	collins	PROPN
easat-7807	443	7	,	,	PUNCT
easat-7807	443	8	m.	m.	PROPN
easat-7807	443	9	pincus	pincus	PROPN
easat-7807	443	10	,	,	PUNCT
easat-7807	443	11	and	and	CCONJ
easat-7807	443	12	h.	h.	PROPN
easat-7807	443	13	xie	xie	PROPN
easat-7807	443	14	,	,	PUNCT
easat-7807	443	15	"	"	PUNCT
easat-7807	443	16	equity	equity	NOUN
easat-7807	443	17	valuation	valuation	NOUN
easat-7807	443	18	and	and	CCONJ
easat-7807	443	19	negative	negative	ADJ
easat-7807	443	20	earnings	earning	NOUN
easat-7807	443	21	:	:	PUNCT
easat-7807	443	22	the	the	DET
easat-7807	443	23	role	role	NOUN
easat-7807	443	24	of	of	ADP
easat-7807	443	25	book	book	NOUN
easat-7807	443	26	value	value	NOUN
easat-7807	443	27	of	of	ADP
easat-7807	443	28	equity	equity	NOUN
easat-7807	443	29	,	,	PUNCT
easat-7807	443	30	"	"	PUNCT
easat-7807	443	31	the	the	DET
easat-7807	443	32	accounting	accounting	NOUN
easat-7807	443	33	review	review	NOUN
easat-7807	443	34	,	,	PUNCT
easat-7807	443	35	vol	vol	NOUN
easat-7807	443	36	.	.	PROPN
easat-7807	444	1	74	74	NUM
easat-7807	444	2	,	,	PUNCT
easat-7807	444	3	no	no	INTJ
easat-7807	444	4	.	.	NOUN
easat-7807	444	5	1	1	NUM
easat-7807	444	6	,	,	PUNCT
easat-7807	444	7	pp	pp	ADJ
easat-7807	444	8	.	.	PUNCT
easat-7807	445	1	29	29	NUM
easat-7807	445	2	-	-	SYM
easat-7807	445	3	61	61	NUM
easat-7807	445	4	,	,	PUNCT
easat-7807	445	5	1999	1999	NUM
easat-7807	445	6	.	.	PUNCT
easat-7807	446	1	https://doi.org/10.2308/accr.1999.74.1.29	https://doi.org/10.2308/accr.1999.74.1.29	PROPN
easat-7807	446	2	https://doi.org/10.1108/eb047427	https://doi.org/10.1108/eb047427	X
easat-7807	446	3	https://doi.org/10.1006/mare.1998.0088	https://doi.org/10.1006/mare.1998.0088	PROPN
easat-7807	446	4	https://doi.org/10.1080/09638180802172420	https://doi.org/10.1080/09638180802172420	NUM
easat-7807	447	1	https://doi.org/10.1016/s0165-4101(98)00010-x	https://doi.org/10.1016/s0165-4101(98)00010-x	PROPN
easat-7807	447	2	https://ssrn.com/abstract=39949	https://ssrn.com/abstract=39949	PROPN
easat-7807	447	3	https://doi.org/10.1111/j.1745-6622.1996.tb00118.x	https://doi.org/10.1111/j.1745-6622.1996.tb00118.x	PROPN
easat-7807	447	4	https://doi.org/10.1111/j.1745-6622.1996.tb00118.x	https://doi.org/10.1111/j.1745-6622.1996.tb00118.x	PROPN
easat-7807	448	1	https://doi.org/10.1111/j.1745-6622.1996.tb00109.x	https://doi.org/10.1111/j.1745-6622.1996.tb00109.x	PROPN
easat-7807	449	1	https://doi.org/10.1111/j.1745-6622.1997.tb00139.x	https://doi.org/10.1111/j.1745-6622.1997.tb00139.x	PROPN
easat-7807	450	1	https://doi.org/10.1111/j.1745-6622.1997.tb00139.x	https://doi.org/10.1111/j.1745-6622.1997.tb00139.x	PROPN
easat-7807	450	2	https://doi.org/10.1016/j.jbankfin.2006.10.021	https://doi.org/10.1016/j.jbankfin.2006.10.021	PROPN
easat-7807	450	3	https://doi.org/10.1016/s0165-4101(97)00015-3	https://doi.org/10.1016/s0165-4101(97)00015-3	PROPN
easat-7807	450	4	https://doi.org/10.1016/s0165-4101(97)00015-3	https://doi.org/10.1016/s0165-4101(97)00015-3	PROPN
easat-7807	450	5	https://doi.org/10.1016/j.irfa.2013.08.001	https://doi.org/10.1016/j.irfa.2013.08.001	NOUN
easat-7807	450	6	https://doi.org/10.1111/j.1911-3846.1995.tb00462.x	https://doi.org/10.1111/j.1911-3846.1995.tb00462.x	PROPN
easat-7807	451	1	https://doi.org/10.1111/j.1911-3846.1995.tb00462.x	https://doi.org/10.1111/j.1911-3846.1995.tb00462.x	PROPN
easat-7807	451	2	https://doi.org/10.2308/accr.1999.74.1.29	https://doi.org/10.2308/accr.1999.74.1.29	NOUN