id	sid	tid	token	lemma	pos
easat-7948	1	1	edelweiss	edelweiss	PROPN
easat-7948	1	2	applied	apply	VERB
easat-7948	1	3	science	science	NOUN
easat-7948	1	4	and	and	CCONJ
easat-7948	1	5	technology	technology	NOUN
easat-7948	1	6	issn	issn	PROPN
easat-7948	1	7	:	:	PUNCT
easat-7948	1	8	2576	2576	NUM
easat-7948	1	9	-	-	SYM
easat-7948	1	10	8484	8484	NUM
easat-7948	1	11	vol	vol	NOUN
easat-7948	1	12	.	.	PROPN
easat-7948	2	1	9	9	NUM
easat-7948	2	2	,	,	PUNCT
easat-7948	2	3	no	no	INTJ
easat-7948	2	4	.	.	NOUN
easat-7948	2	5	6	6	NUM
easat-7948	2	6	,	,	PUNCT
easat-7948	2	7	793	793	NUM
easat-7948	2	8	-	-	SYM
easat-7948	2	9	804	804	NUM
easat-7948	2	10	2025	2025	NUM
easat-7948	2	11	publisher	publisher	NOUN
easat-7948	2	12	:	:	PUNCT
easat-7948	2	13	learning	learn	VERB
easat-7948	2	14	gate	gate	NOUN
easat-7948	2	15	doi	doi	PROPN
easat-7948	2	16	:	:	PUNCT
easat-7948	2	17	10.55214/25768484.v9i6.7948	10.55214/25768484.v9i6.7948	PROPN
easat-7948	2	18	©	©	PROPN
easat-7948	2	19	2025	2025	NUM
easat-7948	2	20	by	by	ADP
easat-7948	2	21	the	the	DET
easat-7948	2	22	authors	author	NOUN
easat-7948	2	23	;	;	PUNCT
easat-7948	3	1	licensee	licensee	PROPN
easat-7948	3	2	learning	learning	NOUN
easat-7948	3	3	gate	gate	NOUN
easat-7948	3	4	©	©	PROPN
easat-7948	3	5	2025	2025	NUM
easat-7948	3	6	by	by	ADP
easat-7948	3	7	the	the	DET
easat-7948	3	8	authors	author	NOUN
easat-7948	3	9	;	;	PUNCT
easat-7948	3	10	licensee	licensee	PROPN
easat-7948	3	11	learning	learning	NOUN
easat-7948	3	12	gate	gate	NOUN
easat-7948	3	13	history	history	NOUN
easat-7948	3	14	:	:	PUNCT
easat-7948	3	15	received	receive	VERB
easat-7948	3	16	:	:	PUNCT
easat-7948	3	17	26	26	NUM
easat-7948	3	18	march	march	NOUN
easat-7948	3	19	2025	2025	NUM
easat-7948	3	20	;	;	PUNCT
easat-7948	3	21	revised	revise	VERB
easat-7948	3	22	:	:	PUNCT
easat-7948	3	23	23	23	NUM
easat-7948	3	24	may	may	PROPN
easat-7948	3	25	2025	2025	NUM
easat-7948	3	26	;	;	PUNCT
easat-7948	3	27	accepted	accept	VERB
easat-7948	3	28	:	:	PUNCT
easat-7948	3	29	26	26	NUM
easat-7948	3	30	may	may	PROPN
easat-7948	3	31	2025	2025	NUM
easat-7948	3	32	;	;	PUNCT
easat-7948	3	33	published	publish	VERB
easat-7948	3	34	:	:	PUNCT
easat-7948	3	35	10	10	NUM
easat-7948	3	36	june	june	PROPN
easat-7948	3	37	2025	2025	NUM
easat-7948	3	38	*	*	PUNCT
easat-7948	3	39	correspondence	correspondence	NOUN
easat-7948	3	40	:	:	PUNCT
easat-7948	3	41	7783220027@untirta.ac.id	7783220027@untirta.ac.id	NUM
easat-7948	3	42	unraveling	unravel	VERB
easat-7948	3	43	the	the	DET
easat-7948	3	44	impact	impact	NOUN
easat-7948	3	45	of	of	ADP
easat-7948	3	46	political	political	ADJ
easat-7948	3	47	control	control	NOUN
easat-7948	3	48	and	and	CCONJ
easat-7948	3	49	earnings	earning	NOUN
easat-7948	3	50	management	management	NOUN
easat-7948	3	51	on	on	ADP
easat-7948	3	52	corporate	corporate	ADJ
easat-7948	3	53	performance	performance	NOUN
easat-7948	3	54	in	in	ADP
easat-7948	3	55	indonesia	indonesia	PROPN
easat-7948	3	56	muhammad	muhammad	PROPN
easat-7948	3	57	yusuf1	yusuf1	PROPN
easat-7948	3	58	*	*	PUNCT
easat-7948	3	59	,	,	PUNCT
easat-7948	3	60	tubagus	tubagus	NOUN
easat-7948	3	61	ismail2	ismail2	NOUN
easat-7948	3	62	,	,	PUNCT
easat-7948	3	63	muhammad	muhammad	PROPN
easat-7948	3	64	taqi3	taqi3	PROPN
easat-7948	3	65	,	,	PUNCT
easat-7948	3	66	nurhayati	nurhayati	PROPN
easat-7948	3	67	soleha4	soleha4	PROPN
easat-7948	3	68	1,2,3,4sultan	1,2,3,4sultan	NUM
easat-7948	3	69	ageng	ageng	PROPN
easat-7948	3	70	tirtayasa	tirtayasa	PROPN
easat-7948	3	71	university	university	PROPN
easat-7948	3	72	,	,	PUNCT
easat-7948	3	73	indonesia	indonesia	PROPN
easat-7948	3	74	;	;	PUNCT
easat-7948	3	75	7783220027@untirta.ac.id	7783220027@untirta.ac.id	NUM
easat-7948	3	76	(	(	PUNCT
easat-7948	3	77	m.y	m.y	PROPN
easat-7948	3	78	.	.	PROPN
easat-7948	3	79	)	)	PUNCT
easat-7948	3	80	.	.	PUNCT
easat-7948	4	1	abstract	abstract	ADV
easat-7948	4	2	:	:	PUNCT
easat-7948	4	3	in	in	ADP
easat-7948	4	4	emerging	emerge	VERB
easat-7948	4	5	places	place	NOUN
easat-7948	4	6	like	like	ADP
easat-7948	4	7	west	west	PROPN
easat-7948	4	8	java	java	PROPN
easat-7948	4	9	,	,	PUNCT
easat-7948	4	10	indonesia	indonesia	PROPN
easat-7948	4	11	,	,	PUNCT
easat-7948	4	12	agricultural	agricultural	ADJ
easat-7948	4	13	production	production	NOUN
easat-7948	4	14	is	be	AUX
easat-7948	4	15	crucial	crucial	ADJ
easat-7948	4	16	for	for	ADP
easat-7948	4	17	economic	economic	ADJ
easat-7948	4	18	stability	stability	NOUN
easat-7948	4	19	and	and	CCONJ
easat-7948	4	20	food	food	NOUN
easat-7948	4	21	security	security	NOUN
easat-7948	4	22	.	.	PUNCT
easat-7948	5	1	to	to	PART
easat-7948	5	2	determine	determine	VERB
easat-7948	5	3	which	which	PRON
easat-7948	5	4	variables	variable	NOUN
easat-7948	5	5	significantly	significantly	ADV
easat-7948	5	6	affect	affect	VERB
easat-7948	5	7	agricultural	agricultural	ADJ
easat-7948	5	8	production	production	NOUN
easat-7948	5	9	,	,	PUNCT
easat-7948	5	10	this	this	DET
easat-7948	5	11	research	research	NOUN
easat-7948	5	12	used	use	VERB
easat-7948	5	13	a	a	DET
easat-7948	5	14	linear	linear	ADJ
easat-7948	5	15	regression	regression	NOUN
easat-7948	5	16	model	model	NOUN
easat-7948	5	17	.	.	PUNCT
easat-7948	6	1	educational	educational	ADJ
easat-7948	6	2	attainment	attainment	NOUN
easat-7948	6	3	,	,	PUNCT
easat-7948	6	4	years	year	NOUN
easat-7948	6	5	of	of	ADP
easat-7948	6	6	agricultural	agricultural	ADJ
easat-7948	6	7	experience	experience	NOUN
easat-7948	6	8	,	,	PUNCT
easat-7948	6	9	land	land	NOUN
easat-7948	6	10	ownership	ownership	NOUN
easat-7948	6	11	status	status	NOUN
easat-7948	6	12	,	,	PUNCT
easat-7948	6	13	and	and	CCONJ
easat-7948	6	14	rice	rice	NOUN
easat-7948	6	15	field	field	NOUN
easat-7948	6	16	type	type	NOUN
easat-7948	6	17	are	be	AUX
easat-7948	6	18	some	some	PRON
easat-7948	6	19	of	of	ADP
easat-7948	6	20	the	the	DET
easat-7948	6	21	factors	factor	NOUN
easat-7948	6	22	that	that	SCONJ
easat-7948	6	23	this	this	DET
easat-7948	6	24	study	study	NOUN
easat-7948	6	25	examines	examine	VERB
easat-7948	6	26	using	use	VERB
easat-7948	6	27	survey	survey	NOUN
easat-7948	6	28	data	datum	NOUN
easat-7948	6	29	collected	collect	VERB
easat-7948	6	30	from	from	ADP
easat-7948	6	31	farmers	farmer	NOUN
easat-7948	6	32	in	in	ADP
easat-7948	6	33	west	west	PROPN
easat-7948	6	34	java	java	PROPN
easat-7948	6	35	as	as	ADP
easat-7948	6	36	a	a	DET
easat-7948	6	37	pilot	pilot	NOUN
easat-7948	6	38	project	project	NOUN
easat-7948	6	39	.	.	PUNCT
easat-7948	7	1	the	the	DET
easat-7948	7	2	model	model	NOUN
easat-7948	7	3	found	find	VERB
easat-7948	7	4	that	that	SCONJ
easat-7948	7	5	the	the	DET
easat-7948	7	6	most	most	ADV
easat-7948	7	7	important	important	ADJ
easat-7948	7	8	variables	variable	NOUN
easat-7948	7	9	positively	positively	ADV
easat-7948	7	10	affecting	affect	VERB
easat-7948	7	11	yields	yield	NOUN
easat-7948	7	12	were	be	AUX
easat-7948	7	13	education	education	NOUN
easat-7948	7	14	level	level	NOUN
easat-7948	7	15	,	,	PUNCT
easat-7948	7	16	type	type	NOUN
easat-7948	7	17	of	of	ADP
easat-7948	7	18	rice	rice	NOUN
easat-7948	7	19	field	field	NOUN
easat-7948	7	20	,	,	PUNCT
easat-7948	7	21	and	and	CCONJ
easat-7948	7	22	farming	farming	NOUN
easat-7948	7	23	experience	experience	NOUN
easat-7948	7	24	,	,	PUNCT
easat-7948	7	25	with	with	ADP
easat-7948	7	26	an	an	DET
easat-7948	7	27	r²	r²	NOUN
easat-7948	7	28	value	value	NOUN
easat-7948	7	29	of	of	ADP
easat-7948	7	30	0.184	0.184	NUM
easat-7948	7	31	and	and	CCONJ
easat-7948	7	32	an	an	DET
easat-7948	7	33	rmse	rmse	NOUN
easat-7948	7	34	of	of	ADP
easat-7948	7	35	24.238	24.238	NUM
easat-7948	7	36	.	.	PUNCT
easat-7948	8	1	on	on	ADP
easat-7948	8	2	the	the	DET
easat-7948	8	3	other	other	ADJ
easat-7948	8	4	hand	hand	NOUN
easat-7948	8	5	,	,	PUNCT
easat-7948	8	6	factors	factor	NOUN
easat-7948	8	7	like	like	ADP
easat-7948	8	8	land	land	NOUN
easat-7948	8	9	ownership	ownership	NOUN
easat-7948	8	10	and	and	CCONJ
easat-7948	8	11	membership	membership	NOUN
easat-7948	8	12	in	in	ADP
easat-7948	8	13	farmer	farmer	NOUN
easat-7948	8	14	associations	association	NOUN
easat-7948	8	15	had	have	VERB
easat-7948	8	16	little	little	ADJ
easat-7948	8	17	to	to	ADP
easat-7948	8	18	no	no	DET
easat-7948	8	19	impact	impact	NOUN
easat-7948	8	20	,	,	PUNCT
easat-7948	8	21	if	if	SCONJ
easat-7948	8	22	any	any	PRON
easat-7948	8	23	at	at	ADV
easat-7948	8	24	all	all	ADV
easat-7948	8	25	,	,	PUNCT
easat-7948	8	26	highlighting	highlight	VERB
easat-7948	8	27	the	the	DET
easat-7948	8	28	need	need	NOUN
easat-7948	8	29	to	to	PART
easat-7948	8	30	reconsider	reconsider	VERB
easat-7948	8	31	long	long	ADV
easat-7948	8	32	-	-	PUNCT
easat-7948	8	33	standing	stand	VERB
easat-7948	8	34	forms	form	NOUN
easat-7948	8	35	of	of	ADP
easat-7948	8	36	assistance	assistance	NOUN
easat-7948	8	37	.	.	PUNCT
easat-7948	9	1	the	the	DET
easat-7948	9	2	results	result	NOUN
easat-7948	9	3	stress	stress	VERB
easat-7948	9	4	the	the	DET
easat-7948	9	5	need	need	NOUN
easat-7948	9	6	to	to	PART
easat-7948	9	7	promote	promote	VERB
easat-7948	9	8	the	the	DET
easat-7948	9	9	use	use	NOUN
easat-7948	9	10	of	of	ADP
easat-7948	9	11	alternative	alternative	ADJ
easat-7948	9	12	agricultural	agricultural	ADJ
easat-7948	9	13	methods	method	NOUN
easat-7948	9	14	adapted	adapt	VERB
easat-7948	9	15	to	to	ADP
easat-7948	9	16	specific	specific	ADJ
easat-7948	9	17	regions	region	NOUN
easat-7948	9	18	and	and	CCONJ
easat-7948	9	19	to	to	PART
easat-7948	9	20	enhance	enhance	VERB
easat-7948	9	21	farmers	farmer	NOUN
easat-7948	9	22	’	'	PUNCT
easat-7948	9	23	access	access	NOUN
easat-7948	9	24	to	to	ADP
easat-7948	9	25	education	education	NOUN
easat-7948	9	26	and	and	CCONJ
easat-7948	9	27	training	training	NOUN
easat-7948	9	28	.	.	PUNCT
easat-7948	10	1	soil	soil	NOUN
easat-7948	10	2	quality	quality	NOUN
easat-7948	10	3	,	,	PUNCT
easat-7948	10	4	weather	weather	NOUN
easat-7948	10	5	,	,	PUNCT
easat-7948	10	6	and	and	CCONJ
easat-7948	10	7	availability	availability	NOUN
easat-7948	10	8	of	of	ADP
easat-7948	10	9	agricultural	agricultural	ADJ
easat-7948	10	10	technology	technology	NOUN
easat-7948	10	11	are	be	AUX
easat-7948	10	12	additional	additional	ADJ
easat-7948	10	13	pieces	piece	NOUN
easat-7948	10	14	of	of	ADP
easat-7948	10	15	information	information	NOUN
easat-7948	10	16	that	that	PRON
easat-7948	10	17	might	might	AUX
easat-7948	10	18	enhance	enhance	VERB
easat-7948	10	19	the	the	DET
easat-7948	10	20	model	model	NOUN
easat-7948	10	21	’s	’s	PART
easat-7948	10	22	predictive	predictive	ADJ
easat-7948	10	23	capabilities	capability	NOUN
easat-7948	10	24	.	.	PUNCT
easat-7948	11	1	to	to	PART
easat-7948	11	2	improve	improve	VERB
easat-7948	11	3	comprehension	comprehension	NOUN
easat-7948	11	4	and	and	CCONJ
easat-7948	11	5	applicability	applicability	NOUN
easat-7948	11	6	,	,	PUNCT
easat-7948	11	7	future	future	ADJ
easat-7948	11	8	studies	study	NOUN
easat-7948	11	9	should	should	AUX
easat-7948	11	10	consider	consider	VERB
easat-7948	11	11	using	use	VERB
easat-7948	11	12	more	more	ADV
easat-7948	11	13	sophisticated	sophisticated	ADJ
easat-7948	11	14	modeling	modeling	NOUN
easat-7948	11	15	methods	method	NOUN
easat-7948	11	16	and	and	CCONJ
easat-7948	11	17	larger	large	ADJ
easat-7948	11	18	datasets	dataset	NOUN
easat-7948	11	19	.	.	PUNCT
easat-7948	12	1	with	with	ADP
easat-7948	12	2	these	these	DET
easat-7948	12	3	findings	finding	NOUN
easat-7948	12	4	in	in	ADP
easat-7948	12	5	hand	hand	NOUN
easat-7948	12	6	,	,	PUNCT
easat-7948	12	7	stakeholders	stakeholder	NOUN
easat-7948	12	8	and	and	CCONJ
easat-7948	12	9	legislators	legislator	NOUN
easat-7948	12	10	may	may	AUX
easat-7948	12	11	implement	implement	VERB
easat-7948	12	12	concrete	concrete	ADJ
easat-7948	12	13	suggestions	suggestion	NOUN
easat-7948	12	14	to	to	PART
easat-7948	12	15	improve	improve	VERB
easat-7948	12	16	farming	farming	NOUN
easat-7948	12	17	methods	method	NOUN
easat-7948	12	18	and	and	CCONJ
easat-7948	12	19	secure	secure	VERB
easat-7948	12	20	long	long	ADJ
easat-7948	12	21	-	-	PUNCT
easat-7948	12	22	term	term	NOUN
easat-7948	12	23	production	production	NOUN
easat-7948	12	24	in	in	ADP
easat-7948	12	25	west	west	PROPN
easat-7948	12	26	java	java	PROPN
easat-7948	12	27	and	and	CCONJ
easat-7948	12	28	beyond	beyond	ADP
easat-7948	12	29	.	.	PUNCT
easat-7948	13	1	keywords	keyword	NOUN
easat-7948	13	2	:	:	PUNCT
easat-7948	13	3	corporate	corporate	ADJ
easat-7948	13	4	performance	performance	NOUN
easat-7948	13	5	,	,	PUNCT
easat-7948	13	6	earnings	earning	NOUN
easat-7948	13	7	management	management	NOUN
easat-7948	13	8	,	,	PUNCT
easat-7948	13	9	political	political	ADJ
easat-7948	13	10	control	control	NOUN
easat-7948	13	11	,	,	PUNCT
easat-7948	13	12	state	state	NOUN
easat-7948	13	13	owned	own	VERB
easat-7948	13	14	enterprises	enterprise	NOUN
easat-7948	13	15	,	,	PUNCT
easat-7948	13	16	structural	structural	ADJ
easat-7948	13	17	equation	equation	NOUN
easat-7948	13	18	modeling	modeling	NOUN
easat-7948	13	19	.	.	PUNCT
easat-7948	14	1	1	1	X
easat-7948	14	2	.	.	X
easat-7948	14	3	introduction	introduction	NOUN
easat-7948	14	4	state	state	NOUN
easat-7948	14	5	-	-	PUNCT
easat-7948	14	6	owned	own	VERB
easat-7948	14	7	enterprises	enterprise	NOUN
easat-7948	14	8	(	(	PUNCT
easat-7948	14	9	soes	soe	NOUN
easat-7948	14	10	)	)	PUNCT
easat-7948	14	11	play	play	VERB
easat-7948	14	12	a	a	DET
easat-7948	14	13	critical	critical	ADJ
easat-7948	14	14	role	role	NOUN
easat-7948	14	15	in	in	ADP
easat-7948	14	16	indonesia	indonesia	PROPN
easat-7948	14	17	’s	’s	PART
easat-7948	14	18	economic	economic	ADJ
easat-7948	14	19	landscape	landscape	NOUN
easat-7948	14	20	,	,	PUNCT
easat-7948	14	21	serving	serve	VERB
easat-7948	14	22	as	as	ADP
easat-7948	14	23	major	major	ADJ
easat-7948	14	24	contributors	contributor	NOUN
easat-7948	14	25	to	to	ADP
easat-7948	14	26	national	national	ADJ
easat-7948	14	27	revenue	revenue	NOUN
easat-7948	14	28	,	,	PUNCT
easat-7948	14	29	employment	employment	NOUN
easat-7948	14	30	,	,	PUNCT
easat-7948	14	31	and	and	CCONJ
easat-7948	14	32	infrastructure	infrastructure	NOUN
easat-7948	14	33	development	development	NOUN
easat-7948	14	34	.	.	PUNCT
easat-7948	15	1	these	these	DET
easat-7948	15	2	enterprises	enterprise	NOUN
easat-7948	15	3	operate	operate	VERB
easat-7948	15	4	across	across	ADP
easat-7948	15	5	various	various	ADJ
easat-7948	15	6	strategic	strategic	ADJ
easat-7948	15	7	sectors	sector	NOUN
easat-7948	15	8	,	,	PUNCT
easat-7948	15	9	including	include	VERB
easat-7948	15	10	energy	energy	NOUN
easat-7948	15	11	,	,	PUNCT
easat-7948	15	12	telecommunications	telecommunication	NOUN
easat-7948	15	13	,	,	PUNCT
easat-7948	15	14	and	and	CCONJ
easat-7948	15	15	banking	banking	NOUN
easat-7948	15	16	,	,	PUNCT
easat-7948	15	17	making	make	VERB
easat-7948	15	18	them	they	PRON
easat-7948	15	19	vital	vital	ADJ
easat-7948	15	20	to	to	ADP
easat-7948	15	21	the	the	DET
easat-7948	15	22	country	country	NOUN
easat-7948	15	23	’s	’s	PART
easat-7948	15	24	economic	economic	ADJ
easat-7948	15	25	stability	stability	NOUN
easat-7948	15	26	and	and	CCONJ
easat-7948	15	27	growth	growth	NOUN
easat-7948	15	28	[	[	X
easat-7948	15	29	1	1	NUM
easat-7948	15	30	]	]	PUNCT
easat-7948	15	31	.	.	PUNCT
easat-7948	16	1	however	however	ADV
easat-7948	16	2	,	,	PUNCT
easat-7948	16	3	due	due	ADP
easat-7948	16	4	to	to	ADP
easat-7948	16	5	their	their	PRON
easat-7948	16	6	government	government	NOUN
easat-7948	16	7	ownership	ownership	NOUN
easat-7948	16	8	structure	structure	NOUN
easat-7948	16	9	,	,	PUNCT
easat-7948	16	10	soes	soe	NOUN
easat-7948	16	11	are	be	AUX
easat-7948	16	12	often	often	ADV
easat-7948	16	13	influenced	influence	VERB
easat-7948	16	14	by	by	ADP
easat-7948	16	15	political	political	ADJ
easat-7948	16	16	intervention	intervention	NOUN
easat-7948	16	17	,	,	PUNCT
easat-7948	16	18	which	which	PRON
easat-7948	16	19	shapes	shape	VERB
easat-7948	16	20	their	their	PRON
easat-7948	16	21	decisionmaking	decisionmake	VERB
easat-7948	16	22	processes	process	NOUN
easat-7948	16	23	,	,	PUNCT
easat-7948	16	24	financial	financial	ADJ
easat-7948	16	25	reporting	reporting	NOUN
easat-7948	16	26	,	,	PUNCT
easat-7948	16	27	and	and	CCONJ
easat-7948	16	28	corporate	corporate	ADJ
easat-7948	16	29	governance	governance	NOUN
easat-7948	16	30	practices	practice	NOUN
easat-7948	16	31	[	[	X
easat-7948	16	32	2	2	NUM
easat-7948	16	33	]	]	PUNCT
easat-7948	16	34	.	.	PUNCT
easat-7948	17	1	one	one	NUM
easat-7948	17	2	of	of	ADP
easat-7948	17	3	the	the	DET
easat-7948	17	4	most	most	ADV
easat-7948	17	5	pressing	pressing	ADJ
easat-7948	17	6	concerns	concern	NOUN
easat-7948	17	7	arising	arise	VERB
easat-7948	17	8	from	from	ADP
easat-7948	17	9	political	political	ADJ
easat-7948	17	10	control	control	NOUN
easat-7948	17	11	in	in	ADP
easat-7948	17	12	soes	soe	NOUN
easat-7948	17	13	is	be	AUX
easat-7948	17	14	earnings	earning	NOUN
easat-7948	17	15	management	management	NOUN
easat-7948	17	16	,	,	PUNCT
easat-7948	17	17	a	a	DET
easat-7948	17	18	practice	practice	NOUN
easat-7948	17	19	in	in	ADP
easat-7948	17	20	which	which	PRON
easat-7948	17	21	financial	financial	ADJ
easat-7948	17	22	statements	statement	NOUN
easat-7948	17	23	are	be	AUX
easat-7948	17	24	manipulated	manipulate	VERB
easat-7948	17	25	to	to	PART
easat-7948	17	26	meet	meet	VERB
easat-7948	17	27	specific	specific	ADJ
easat-7948	17	28	financial	financial	ADJ
easat-7948	17	29	targets	target	NOUN
easat-7948	17	30	[	[	X
easat-7948	17	31	3	3	NUM
easat-7948	17	32	]	]	PUNCT
easat-7948	17	33	.	.	PUNCT
easat-7948	18	1	this	this	DET
easat-7948	18	2	phenomenon	phenomenon	NOUN
easat-7948	18	3	is	be	AUX
easat-7948	18	4	particularly	particularly	ADV
easat-7948	18	5	pronounced	pronounce	VERB
easat-7948	18	6	in	in	ADP
easat-7948	18	7	politically	politically	ADV
easat-7948	18	8	connected	connect	VERB
easat-7948	18	9	firms	firm	NOUN
easat-7948	18	10	,	,	PUNCT
easat-7948	18	11	where	where	SCONJ
easat-7948	18	12	financial	financial	ADJ
easat-7948	18	13	performance	performance	NOUN
easat-7948	18	14	may	may	AUX
easat-7948	18	15	be	be	AUX
easat-7948	18	16	adjusted	adjust	VERB
easat-7948	18	17	to	to	PART
easat-7948	18	18	align	align	VERB
easat-7948	18	19	with	with	ADP
easat-7948	18	20	government	government	NOUN
easat-7948	18	21	agendas	agenda	NOUN
easat-7948	18	22	,	,	PUNCT
easat-7948	18	23	often	often	ADV
easat-7948	18	24	at	at	ADP
easat-7948	18	25	the	the	DET
easat-7948	18	26	expense	expense	NOUN
easat-7948	18	27	of	of	ADP
easat-7948	18	28	transparency	transparency	NOUN
easat-7948	18	29	and	and	CCONJ
easat-7948	18	30	long	long	ADJ
easat-7948	18	31	-	-	PUNCT
easat-7948	18	32	term	term	NOUN
easat-7948	18	33	efficiency	efficiency	NOUN
easat-7948	18	34	.	.	PUNCT
easat-7948	19	1	in	in	ADP
easat-7948	19	2	indonesia	indonesia	PROPN
easat-7948	19	3	,	,	PUNCT
easat-7948	19	4	soes	soe	NOUN
easat-7948	19	5	with	with	ADP
easat-7948	19	6	strong	strong	ADJ
easat-7948	19	7	political	political	ADJ
easat-7948	19	8	affiliations	affiliation	NOUN
easat-7948	19	9	frequently	frequently	ADV
easat-7948	19	10	face	face	VERB
easat-7948	19	11	pressure	pressure	NOUN
easat-7948	19	12	to	to	PART
easat-7948	19	13	overstate	overstate	VERB
easat-7948	19	14	earnings	earning	NOUN
easat-7948	19	15	,	,	PUNCT
easat-7948	19	16	underreport	underreport	ADJ
easat-7948	19	17	losses	loss	NOUN
easat-7948	19	18	,	,	PUNCT
easat-7948	19	19	or	or	CCONJ
easat-7948	19	20	adjust	adjust	VERB
easat-7948	19	21	discretionary	discretionary	ADJ
easat-7948	19	22	accruals	accrual	NOUN
easat-7948	19	23	to	to	PART
easat-7948	19	24	reflect	reflect	VERB
easat-7948	19	25	financial	financial	ADJ
easat-7948	19	26	stability	stability	NOUN
easat-7948	19	27	and	and	CCONJ
easat-7948	19	28	growth	growth	NOUN
easat-7948	19	29	,	,	PUNCT
easat-7948	19	30	even	even	ADV
easat-7948	19	31	when	when	SCONJ
easat-7948	19	32	actual	actual	ADJ
easat-7948	19	33	performance	performance	NOUN
easat-7948	19	34	may	may	AUX
easat-7948	19	35	not	not	PART
easat-7948	19	36	support	support	VERB
easat-7948	19	37	such	such	ADJ
easat-7948	19	38	claims	claim	NOUN
easat-7948	19	39	[	[	X
easat-7948	19	40	4	4	NUM
easat-7948	19	41	]	]	PUNCT
easat-7948	19	42	.	.	PUNCT
easat-7948	20	1	despite	despite	SCONJ
easat-7948	20	2	the	the	DET
easat-7948	20	3	growing	grow	VERB
easat-7948	20	4	interest	interest	NOUN
easat-7948	20	5	in	in	ADP
easat-7948	20	6	understanding	understand	VERB
easat-7948	20	7	political	political	ADJ
easat-7948	20	8	control	control	NOUN
easat-7948	20	9	’s	’s	PART
easat-7948	20	10	influence	influence	NOUN
easat-7948	20	11	on	on	ADP
easat-7948	20	12	corporate	corporate	ADJ
easat-7948	20	13	governance	governance	NOUN
easat-7948	20	14	,	,	PUNCT
easat-7948	20	15	empirical	empirical	ADJ
easat-7948	20	16	research	research	NOUN
easat-7948	20	17	focusing	focus	VERB
easat-7948	20	18	on	on	ADP
easat-7948	20	19	indonesian	indonesian	ADJ
easat-7948	20	20	soes	soe	NOUN
easat-7948	20	21	remains	remain	VERB
easat-7948	20	22	scarce	scarce	ADJ
easat-7948	20	23	.	.	PUNCT
easat-7948	21	1	while	while	SCONJ
easat-7948	21	2	existing	existing	ADJ
easat-7948	21	3	literature	literature	NOUN
easat-7948	21	4	has	have	AUX
easat-7948	21	5	extensively	extensively	ADV
easat-7948	21	6	examined	examine	VERB
easat-7948	21	7	political	political	ADJ
easat-7948	21	8	connections	connection	NOUN
easat-7948	21	9	and	and	CCONJ
easat-7948	21	10	corporate	corporate	ADJ
easat-7948	21	11	governance	governance	NOUN
easat-7948	21	12	in	in	ADP
easat-7948	21	13	developed	develop	VERB
easat-7948	21	14	economies	economy	NOUN
easat-7948	21	15	,	,	PUNCT
easat-7948	21	16	the	the	DET
easat-7948	21	17	specific	specific	ADJ
easat-7948	21	18	dynamics	dynamic	NOUN
easat-7948	21	19	within	within	ADP
easat-7948	21	20	soes	soe	NOUN
easat-7948	21	21	—	—	PUNCT
easat-7948	21	22	where	where	SCONJ
easat-7948	21	23	state	state	NOUN
easat-7948	21	24	ownership	ownership	NOUN
easat-7948	21	25	directly	directly	ADV
easat-7948	21	26	affects	affect	VERB
easat-7948	21	27	financial	financial	ADJ
easat-7948	21	28	decisions	decision	NOUN
easat-7948	21	29	—	—	PUNCT
easat-7948	21	30	are	be	AUX
easat-7948	21	31	still	still	ADV
easat-7948	21	32	underexplored	underexplored	ADJ
easat-7948	21	33	.	.	PUNCT
easat-7948	22	1	this	this	PRON
easat-7948	22	2	https://orcid.org/0009-0007-2794-3868	https://orcid.org/0009-0007-2794-3868	VERB
easat-7948	22	3	794	794	NUM
easat-7948	22	4	edelweiss	edelweiss	PROPN
easat-7948	22	5	applied	apply	VERB
easat-7948	22	6	science	science	NOUN
easat-7948	22	7	and	and	CCONJ
easat-7948	22	8	technology	technology	NOUN
easat-7948	22	9	issn	issn	PROPN
easat-7948	22	10	:	:	PUNCT
easat-7948	22	11	2576	2576	NUM
easat-7948	22	12	-	-	SYM
easat-7948	22	13	8484	8484	NUM
easat-7948	22	14	vol	vol	NOUN
easat-7948	22	15	.	.	PROPN
easat-7948	23	1	9	9	NUM
easat-7948	23	2	,	,	PUNCT
easat-7948	23	3	no	no	INTJ
easat-7948	23	4	.	.	NOUN
easat-7948	24	1	6	6	NUM
easat-7948	24	2	:	:	PUNCT
easat-7948	24	3	793	793	NUM
easat-7948	24	4	-	-	SYM
easat-7948	24	5	804	804	NUM
easat-7948	24	6	,	,	PUNCT
easat-7948	24	7	2025	2025	NUM
easat-7948	24	8	doi	doi	NOUN
easat-7948	24	9	:	:	PUNCT
easat-7948	24	10	10.55214/25768484.v9i6.7948	10.55214/25768484.v9i6.7948	PROPN
easat-7948	24	11	©	©	PROPN
easat-7948	24	12	2025	2025	NUM
easat-7948	24	13	by	by	ADP
easat-7948	24	14	the	the	DET
easat-7948	24	15	authors	author	NOUN
easat-7948	24	16	;	;	PUNCT
easat-7948	24	17	licensee	licensee	PROPN
easat-7948	24	18	learning	learn	VERB
easat-7948	24	19	gate	gate	PROPN
easat-7948	24	20	study	study	PROPN
easat-7948	24	21	aims	aim	VERB
easat-7948	24	22	to	to	PART
easat-7948	24	23	bridge	bridge	VERB
easat-7948	24	24	this	this	DET
easat-7948	24	25	research	research	NOUN
easat-7948	24	26	gap	gap	NOUN
easat-7948	24	27	by	by	ADP
easat-7948	24	28	investigating	investigate	VERB
easat-7948	24	29	the	the	DET
easat-7948	24	30	extent	extent	NOUN
easat-7948	24	31	to	to	PART
easat-7948	24	32	which	which	PRON
easat-7948	24	33	political	political	ADJ
easat-7948	24	34	control	control	NOUN
easat-7948	24	35	influences	influence	VERB
easat-7948	24	36	earnings	earning	NOUN
easat-7948	24	37	management	management	NOUN
easat-7948	24	38	and	and	CCONJ
easat-7948	24	39	corporate	corporate	ADJ
easat-7948	24	40	performance	performance	NOUN
easat-7948	24	41	within	within	ADP
easat-7948	24	42	indonesia	indonesia	PROPN
easat-7948	24	43	’s	’s	PART
easat-7948	24	44	leading	leading	ADJ
easat-7948	24	45	soes	soe	NOUN
easat-7948	24	46	.	.	PUNCT
easat-7948	25	1	political	political	ADJ
easat-7948	25	2	control	control	NOUN
easat-7948	25	3	in	in	ADP
easat-7948	25	4	soes	soe	NOUN
easat-7948	25	5	manifests	manifest	NOUN
easat-7948	25	6	in	in	ADP
easat-7948	25	7	several	several	ADJ
easat-7948	25	8	ways	way	NOUN
easat-7948	25	9	,	,	PUNCT
easat-7948	25	10	including	include	VERB
easat-7948	25	11	the	the	DET
easat-7948	25	12	appointment	appointment	NOUN
easat-7948	25	13	of	of	ADP
easat-7948	25	14	politically	politically	ADV
easat-7948	25	15	affiliated	affiliate	VERB
easat-7948	25	16	board	board	NOUN
easat-7948	25	17	members	member	NOUN
easat-7948	25	18	,	,	PUNCT
easat-7948	25	19	government	government	NOUN
easat-7948	25	20	ownership	ownership	NOUN
easat-7948	25	21	stakes	stake	NOUN
easat-7948	25	22	,	,	PUNCT
easat-7948	25	23	and	and	CCONJ
easat-7948	25	24	direct	direct	ADJ
easat-7948	25	25	state	state	NOUN
easat-7948	25	26	intervention	intervention	NOUN
easat-7948	25	27	in	in	ADP
easat-7948	25	28	corporate	corporate	ADJ
easat-7948	25	29	policies	policy	NOUN
easat-7948	25	30	[	[	X
easat-7948	25	31	5	5	NUM
easat-7948	25	32	-	-	SYM
easat-7948	25	33	7	7	NUM
easat-7948	25	34	]	]	PUNCT
easat-7948	25	35	.	.	PUNCT
easat-7948	26	1	unlike	unlike	ADP
easat-7948	26	2	privately	privately	ADV
easat-7948	26	3	owned	own	VERB
easat-7948	26	4	firms	firm	NOUN
easat-7948	26	5	,	,	PUNCT
easat-7948	26	6	where	where	SCONJ
easat-7948	26	7	shareholders	shareholder	NOUN
easat-7948	26	8	prioritize	prioritize	VERB
easat-7948	26	9	profitability	profitability	NOUN
easat-7948	26	10	and	and	CCONJ
easat-7948	26	11	efficiency	efficiency	NOUN
easat-7948	26	12	,	,	PUNCT
easat-7948	26	13	soes	soe	NOUN
easat-7948	26	14	often	often	ADV
easat-7948	26	15	serve	serve	VERB
easat-7948	26	16	a	a	DET
easat-7948	26	17	dual	dual	ADJ
easat-7948	26	18	purpose	purpose	NOUN
easat-7948	26	19	—	—	PUNCT
easat-7948	26	20	operating	operate	VERB
easat-7948	26	21	as	as	ADP
easat-7948	26	22	commercial	commercial	ADJ
easat-7948	26	23	entities	entity	NOUN
easat-7948	26	24	while	while	SCONJ
easat-7948	26	25	also	also	ADV
easat-7948	26	26	fulfilling	fulfil	VERB
easat-7948	26	27	state	state	NOUN
easat-7948	26	28	-	-	PUNCT
easat-7948	26	29	driven	drive	VERB
easat-7948	26	30	economic	economic	ADJ
easat-7948	26	31	and	and	CCONJ
easat-7948	26	32	political	political	ADJ
easat-7948	26	33	objectives	objective	NOUN
easat-7948	26	34	.	.	PUNCT
easat-7948	27	1	this	this	DET
easat-7948	27	2	dual	dual	ADJ
easat-7948	27	3	role	role	NOUN
easat-7948	27	4	increases	increase	VERB
easat-7948	27	5	the	the	DET
easat-7948	27	6	likelihood	likelihood	NOUN
easat-7948	27	7	of	of	ADP
easat-7948	27	8	financial	financial	ADJ
easat-7948	27	9	distortions	distortion	NOUN
easat-7948	27	10	,	,	PUNCT
easat-7948	27	11	as	as	SCONJ
easat-7948	27	12	soes	soe	NOUN
easat-7948	27	13	may	may	AUX
easat-7948	27	14	be	be	AUX
easat-7948	27	15	pressured	pressure	VERB
easat-7948	27	16	to	to	PART
easat-7948	27	17	report	report	VERB
easat-7948	27	18	favorable	favorable	ADJ
easat-7948	27	19	financial	financial	ADJ
easat-7948	27	20	outcomes	outcome	NOUN
easat-7948	27	21	regardless	regardless	ADV
easat-7948	27	22	of	of	ADP
easat-7948	27	23	their	their	PRON
easat-7948	27	24	actual	actual	ADJ
easat-7948	27	25	performance	performance	NOUN
easat-7948	27	26	.	.	PUNCT
easat-7948	28	1	government	government	NOUN
easat-7948	28	2	influence	influence	NOUN
easat-7948	28	3	in	in	ADP
easat-7948	28	4	soes	soe	NOUN
easat-7948	28	5	can	can	AUX
easat-7948	28	6	lead	lead	VERB
easat-7948	28	7	to	to	ADP
easat-7948	28	8	several	several	ADJ
easat-7948	28	9	financial	financial	ADJ
easat-7948	28	10	management	management	NOUN
easat-7948	28	11	concerns	concern	NOUN
easat-7948	28	12	,	,	PUNCT
easat-7948	28	13	including	include	VERB
easat-7948	28	14	:	:	PUNCT
easat-7948	28	15	1.1	1.1	NUM
easat-7948	28	16	.	.	PUNCT
easat-7948	29	1	incentivized	incentivize	VERB
easat-7948	29	2	earnings	earning	NOUN
easat-7948	29	3	management	management	NOUN
easat-7948	29	4	political	political	ADJ
easat-7948	29	5	appointees	appointee	NOUN
easat-7948	29	6	in	in	ADP
easat-7948	29	7	soe	soe	ADJ
easat-7948	29	8	leadership	leadership	NOUN
easat-7948	29	9	positions	position	NOUN
easat-7948	29	10	may	may	AUX
easat-7948	29	11	prioritize	prioritize	VERB
easat-7948	29	12	short	short	ADJ
easat-7948	29	13	-	-	PUNCT
easat-7948	29	14	term	term	NOUN
easat-7948	29	15	financial	financial	ADJ
easat-7948	29	16	stability	stability	NOUN
easat-7948	29	17	over	over	ADP
easat-7948	29	18	long	long	ADJ
easat-7948	29	19	-	-	PUNCT
easat-7948	29	20	term	term	NOUN
easat-7948	29	21	corporate	corporate	ADJ
easat-7948	29	22	health	health	NOUN
easat-7948	29	23	.	.	PUNCT
easat-7948	30	1	this	this	PRON
easat-7948	30	2	often	often	ADV
easat-7948	30	3	results	result	VERB
easat-7948	30	4	in	in	ADP
easat-7948	30	5	earnings	earning	NOUN
easat-7948	30	6	smoothing	smoothing	NOUN
easat-7948	30	7	,	,	PUNCT
easat-7948	30	8	profit	profit	NOUN
easat-7948	30	9	overstatement	overstatement	NOUN
easat-7948	30	10	,	,	PUNCT
easat-7948	30	11	and	and	CCONJ
easat-7948	30	12	discretionary	discretionary	ADJ
easat-7948	30	13	accrual	accrual	ADJ
easat-7948	30	14	adjustments	adjustment	NOUN
easat-7948	30	15	to	to	PART
easat-7948	30	16	meet	meet	VERB
easat-7948	30	17	government	government	NOUN
easat-7948	30	18	expectations	expectation	NOUN
easat-7948	30	19	[	[	X
easat-7948	30	20	8	8	NUM
easat-7948	30	21	]	]	SYM
easat-7948	30	22	.	.	PUNCT
easat-7948	31	1	1.2	1.2	NUM
easat-7948	31	2	.	.	PUNCT
easat-7948	31	3	reduced	reduce	VERB
easat-7948	31	4	transparency	transparency	NOUN
easat-7948	31	5	and	and	CCONJ
easat-7948	31	6	accountability	accountability	NOUN
easat-7948	31	7	soes	soe	NOUN
easat-7948	31	8	under	under	ADP
easat-7948	31	9	strong	strong	ADJ
easat-7948	31	10	political	political	ADJ
easat-7948	31	11	influence	influence	NOUN
easat-7948	31	12	may	may	AUX
easat-7948	31	13	exhibit	exhibit	VERB
easat-7948	31	14	weaker	weak	ADJ
easat-7948	31	15	corporate	corporate	ADJ
easat-7948	31	16	governance	governance	NOUN
easat-7948	31	17	structures	structure	NOUN
easat-7948	31	18	,	,	PUNCT
easat-7948	31	19	where	where	SCONJ
easat-7948	31	20	financial	financial	ADJ
easat-7948	31	21	irregularities	irregularity	NOUN
easat-7948	31	22	remain	remain	VERB
easat-7948	31	23	unchecked	unchecked	ADJ
easat-7948	31	24	due	due	ADP
easat-7948	31	25	to	to	ADP
easat-7948	31	26	a	a	DET
easat-7948	31	27	lack	lack	NOUN
easat-7948	31	28	of	of	ADP
easat-7948	31	29	independent	independent	ADJ
easat-7948	31	30	oversight	oversight	NOUN
easat-7948	31	31	[	[	X
easat-7948	31	32	9	9	NUM
easat-7948	31	33	]	]	PUNCT
easat-7948	31	34	.	.	PUNCT
easat-7948	32	1	this	this	PRON
easat-7948	32	2	creates	create	VERB
easat-7948	32	3	an	an	DET
easat-7948	32	4	environment	environment	NOUN
easat-7948	32	5	conducive	conducive	ADJ
easat-7948	32	6	to	to	ADP
easat-7948	32	7	earnings	earning	NOUN
easat-7948	32	8	manipulation	manipulation	NOUN
easat-7948	32	9	,	,	PUNCT
easat-7948	32	10	as	as	SCONJ
easat-7948	32	11	external	external	ADJ
easat-7948	32	12	audits	audits	NOUN
easat-7948	32	13	may	may	AUX
easat-7948	32	14	be	be	AUX
easat-7948	32	15	less	less	ADV
easat-7948	32	16	rigorous	rigorous	ADJ
easat-7948	32	17	.	.	PUNCT
easat-7948	33	1	1.3	1.3	NUM
easat-7948	33	2	.	.	PUNCT
easat-7948	33	3	weakened	weaken	VERB
easat-7948	33	4	financial	financial	ADJ
easat-7948	33	5	performance	performance	NOUN
easat-7948	33	6	in	in	ADP
easat-7948	33	7	the	the	DET
easat-7948	33	8	long	long	ADJ
easat-7948	33	9	run	run	NOUN
easat-7948	33	10	while	while	SCONJ
easat-7948	33	11	earnings	earning	NOUN
easat-7948	33	12	management	management	NOUN
easat-7948	33	13	may	may	AUX
easat-7948	33	14	create	create	VERB
easat-7948	33	15	temporary	temporary	ADJ
easat-7948	33	16	financial	financial	ADJ
easat-7948	33	17	stability	stability	NOUN
easat-7948	33	18	,	,	PUNCT
easat-7948	33	19	it	it	PRON
easat-7948	33	20	can	can	AUX
easat-7948	33	21	also	also	ADV
easat-7948	33	22	lead	lead	VERB
easat-7948	33	23	to	to	ADP
easat-7948	33	24	long	long	ADJ
easat-7948	33	25	-	-	PUNCT
easat-7948	33	26	term	term	NOUN
easat-7948	33	27	performance	performance	NOUN
easat-7948	33	28	declines	decline	VERB
easat-7948	33	29	[	[	X
easat-7948	33	30	10	10	NUM
easat-7948	33	31	]	]	PUNCT
easat-7948	33	32	.	.	PUNCT
easat-7948	34	1	over	over	ADP
easat-7948	34	2	time	time	NOUN
easat-7948	34	3	,	,	PUNCT
easat-7948	34	4	financial	financial	ADJ
easat-7948	34	5	misreporting	misreporting	NOUN
easat-7948	34	6	erodes	erode	VERB
easat-7948	34	7	investor	investor	NOUN
easat-7948	34	8	confidence	confidence	NOUN
easat-7948	34	9	,	,	PUNCT
easat-7948	34	10	reduces	reduce	VERB
easat-7948	34	11	capital	capital	NOUN
easat-7948	34	12	market	market	NOUN
easat-7948	34	13	credibility	credibility	NOUN
easat-7948	34	14	,	,	PUNCT
easat-7948	34	15	and	and	CCONJ
easat-7948	34	16	limits	limit	VERB
easat-7948	34	17	growth	growth	NOUN
easat-7948	34	18	opportunities	opportunity	NOUN
easat-7948	34	19	[	[	X
easat-7948	34	20	11	11	NUM
easat-7948	34	21	]	]	PUNCT
easat-7948	34	22	.	.	PUNCT
easat-7948	35	1	given	give	VERB
easat-7948	35	2	these	these	DET
easat-7948	35	3	challenges	challenge	NOUN
easat-7948	35	4	,	,	PUNCT
easat-7948	35	5	it	it	PRON
easat-7948	35	6	is	be	AUX
easat-7948	35	7	essential	essential	ADJ
easat-7948	35	8	to	to	PART
easat-7948	35	9	examine	examine	VERB
easat-7948	35	10	how	how	SCONJ
easat-7948	35	11	political	political	ADJ
easat-7948	35	12	control	control	NOUN
easat-7948	35	13	affects	affect	VERB
easat-7948	35	14	financial	financial	ADJ
easat-7948	35	15	decisionmaking	decisionmaking	NOUN
easat-7948	35	16	in	in	ADP
easat-7948	35	17	indonesian	indonesian	ADJ
easat-7948	35	18	soes	soe	NOUN
easat-7948	35	19	and	and	CCONJ
easat-7948	35	20	the	the	DET
easat-7948	35	21	extent	extent	NOUN
easat-7948	35	22	to	to	PART
easat-7948	35	23	which	which	PRON
easat-7948	35	24	earnings	earning	NOUN
easat-7948	35	25	management	management	NOUN
easat-7948	35	26	influences	influence	VERB
easat-7948	35	27	corporate	corporate	ADJ
easat-7948	35	28	performance	performance	NOUN
easat-7948	35	29	.	.	PUNCT
easat-7948	36	1	earnings	earning	NOUN
easat-7948	36	2	management	management	NOUN
easat-7948	36	3	can	can	AUX
easat-7948	36	4	be	be	AUX
easat-7948	36	5	broadly	broadly	ADV
easat-7948	36	6	categorized	categorize	VERB
easat-7948	36	7	into	into	ADP
easat-7948	36	8	opportunistic	opportunistic	ADJ
easat-7948	36	9	earnings	earning	NOUN
easat-7948	36	10	management	management	NOUN
easat-7948	36	11	and	and	CCONJ
easat-7948	36	12	informative	informative	ADJ
easat-7948	36	13	earnings	earning	NOUN
easat-7948	36	14	management	management	NOUN
easat-7948	36	15	[	[	X
easat-7948	36	16	12	12	NUM
easat-7948	36	17	]	]	PUNCT
easat-7948	36	18	.	.	PUNCT
easat-7948	37	1	in	in	ADP
easat-7948	37	2	politically	politically	ADV
easat-7948	37	3	controlled	control	VERB
easat-7948	37	4	soes	soe	NOUN
easat-7948	37	5	,	,	PUNCT
easat-7948	37	6	opportunistic	opportunistic	ADJ
easat-7948	37	7	earnings	earning	NOUN
easat-7948	37	8	management	management	NOUN
easat-7948	37	9	is	be	AUX
easat-7948	37	10	more	more	ADV
easat-7948	37	11	prevalent	prevalent	ADJ
easat-7948	37	12	,	,	PUNCT
easat-7948	37	13	where	where	SCONJ
easat-7948	37	14	financial	financial	ADJ
easat-7948	37	15	statements	statement	NOUN
easat-7948	37	16	are	be	AUX
easat-7948	37	17	intentionally	intentionally	ADV
easat-7948	37	18	adjusted	adjust	VERB
easat-7948	37	19	to	to	PART
easat-7948	37	20	achieve	achieve	VERB
easat-7948	37	21	government	government	NOUN
easat-7948	37	22	-	-	PUNCT
easat-7948	37	23	driven	drive	VERB
easat-7948	37	24	financial	financial	ADJ
easat-7948	37	25	targets	target	NOUN
easat-7948	37	26	.	.	PUNCT
easat-7948	38	1	this	this	DET
easat-7948	38	2	practice	practice	NOUN
easat-7948	38	3	can	can	AUX
easat-7948	38	4	take	take	VERB
easat-7948	38	5	various	various	ADJ
easat-7948	38	6	forms	form	NOUN
easat-7948	38	7	:	:	PUNCT
easat-7948	38	8	a.	a.	NOUN
easat-7948	38	9	income	income	NOUN
easat-7948	38	10	smoothing	smoothing	NOUN
easat-7948	38	11	:	:	PUNCT
easat-7948	38	12	adjusting	adjust	VERB
easat-7948	38	13	earnings	earning	NOUN
easat-7948	38	14	to	to	PART
easat-7948	38	15	show	show	VERB
easat-7948	38	16	stable	stable	ADJ
easat-7948	38	17	profits	profit	NOUN
easat-7948	38	18	over	over	ADP
easat-7948	38	19	time	time	NOUN
easat-7948	38	20	.	.	PUNCT
easat-7948	39	1	b.	b.	PROPN
easat-7948	39	2	big	big	ADJ
easat-7948	39	3	bath	bath	PROPN
easat-7948	39	4	accounting	accounting	NOUN
easat-7948	39	5	:	:	PUNCT
easat-7948	39	6	recording	record	VERB
easat-7948	39	7	excessive	excessive	ADJ
easat-7948	39	8	losses	loss	NOUN
easat-7948	39	9	in	in	ADP
easat-7948	39	10	a	a	DET
easat-7948	39	11	single	single	ADJ
easat-7948	39	12	period	period	NOUN
easat-7948	39	13	to	to	PART
easat-7948	39	14	improve	improve	VERB
easat-7948	39	15	future	future	ADJ
easat-7948	39	16	earnings	earning	NOUN
easat-7948	39	17	outlooks	outlook	NOUN
easat-7948	39	18	.	.	PUNCT
easat-7948	40	1	c.	c.	NOUN
easat-7948	40	2	cookie	cookie	NOUN
easat-7948	40	3	jar	jar	NOUN
easat-7948	40	4	reserves	reserve	NOUN
easat-7948	40	5	:	:	PUNCT
easat-7948	40	6	shifting	shift	VERB
easat-7948	40	7	profits	profit	NOUN
easat-7948	40	8	across	across	ADP
easat-7948	40	9	different	different	ADJ
easat-7948	40	10	accounting	accounting	NOUN
easat-7948	40	11	periods	period	NOUN
easat-7948	40	12	to	to	PART
easat-7948	40	13	meet	meet	VERB
easat-7948	40	14	financial	financial	ADJ
easat-7948	40	15	targets	target	NOUN
easat-7948	40	16	.	.	PUNCT
easat-7948	41	1	while	while	SCONJ
easat-7948	41	2	earnings	earning	NOUN
easat-7948	41	3	management	management	NOUN
easat-7948	41	4	may	may	AUX
easat-7948	41	5	offer	offer	VERB
easat-7948	41	6	short	short	ADJ
easat-7948	41	7	-	-	PUNCT
easat-7948	41	8	term	term	NOUN
easat-7948	41	9	advantages	advantage	NOUN
easat-7948	41	10	,	,	PUNCT
easat-7948	41	11	such	such	ADJ
easat-7948	41	12	as	as	ADP
easat-7948	41	13	reducing	reduce	VERB
easat-7948	41	14	market	market	NOUN
easat-7948	41	15	volatility	volatility	NOUN
easat-7948	41	16	and	and	CCONJ
easat-7948	41	17	maintaining	maintain	VERB
easat-7948	41	18	investor	investor	NOUN
easat-7948	41	19	confidence	confidence	NOUN
easat-7948	41	20	,	,	PUNCT
easat-7948	41	21	it	it	PRON
easat-7948	41	22	also	also	ADV
easat-7948	41	23	poses	pose	VERB
easat-7948	41	24	significant	significant	ADJ
easat-7948	41	25	risks	risk	NOUN
easat-7948	41	26	.	.	PUNCT
easat-7948	42	1	prolonged	prolonged	ADJ
easat-7948	42	2	earnings	earning	NOUN
easat-7948	42	3	manipulation	manipulation	NOUN
easat-7948	42	4	can	can	AUX
easat-7948	42	5	lead	lead	VERB
easat-7948	42	6	to	to	ADP
easat-7948	42	7	corporate	corporate	ADJ
easat-7948	42	8	misgovernance	misgovernance	NOUN
easat-7948	42	9	,	,	PUNCT
easat-7948	42	10	increased	increase	VERB
easat-7948	42	11	regulatory	regulatory	ADJ
easat-7948	42	12	scrutiny	scrutiny	NOUN
easat-7948	42	13	,	,	PUNCT
easat-7948	42	14	and	and	CCONJ
easat-7948	42	15	diminished	diminish	VERB
easat-7948	42	16	financial	financial	ADJ
easat-7948	42	17	credibility	credibility	NOUN
easat-7948	42	18	in	in	ADP
easat-7948	42	19	the	the	DET
easat-7948	42	20	long	long	ADJ
easat-7948	42	21	term	term	NOUN
easat-7948	43	1	[	[	X
easat-7948	43	2	13	13	NUM
easat-7948	43	3	-	-	SYM
easat-7948	43	4	15	15	NUM
easat-7948	43	5	]	]	PUNCT
easat-7948	43	6	.	.	PUNCT
easat-7948	44	1	although	although	SCONJ
easat-7948	44	2	numerous	numerous	ADJ
easat-7948	44	3	studies	study	NOUN
easat-7948	44	4	have	have	AUX
easat-7948	44	5	explored	explore	VERB
easat-7948	44	6	the	the	DET
easat-7948	44	7	relationship	relationship	NOUN
easat-7948	44	8	between	between	ADP
easat-7948	44	9	political	political	ADJ
easat-7948	44	10	connections	connection	NOUN
easat-7948	44	11	and	and	CCONJ
easat-7948	44	12	corporate	corporate	ADJ
easat-7948	44	13	governance	governance	NOUN
easat-7948	44	14	,	,	PUNCT
easat-7948	44	15	most	most	ADJ
easat-7948	44	16	research	research	NOUN
easat-7948	44	17	has	have	AUX
easat-7948	44	18	focused	focus	VERB
easat-7948	44	19	on	on	ADP
easat-7948	44	20	:	:	PUNCT
easat-7948	44	21	a.	a.	NOUN
easat-7948	44	22	privately	privately	ADV
easat-7948	44	23	owned	own	VERB
easat-7948	44	24	firms	firm	NOUN
easat-7948	44	25	in	in	ADP
easat-7948	44	26	developed	develop	VERB
easat-7948	44	27	economies	economy	NOUN
easat-7948	44	28	,	,	PUNCT
easat-7948	44	29	where	where	SCONJ
easat-7948	44	30	state	state	NOUN
easat-7948	44	31	intervention	intervention	NOUN
easat-7948	44	32	is	be	AUX
easat-7948	44	33	minimal	minimal	ADJ
easat-7948	44	34	.	.	PUNCT
easat-7948	45	1	b.	b.	PROPN
easat-7948	45	2	cross	cross	ADJ
easat-7948	45	3	-	-	ADJ
easat-7948	45	4	sectional	sectional	ADJ
easat-7948	45	5	data	datum	NOUN
easat-7948	45	6	,	,	PUNCT
easat-7948	45	7	which	which	PRON
easat-7948	45	8	fails	fail	VERB
easat-7948	45	9	to	to	PART
easat-7948	45	10	capture	capture	VERB
easat-7948	45	11	financial	financial	ADJ
easat-7948	45	12	fluctuations	fluctuation	NOUN
easat-7948	45	13	over	over	ADP
easat-7948	45	14	time	time	NOUN
easat-7948	45	15	.	.	PUNCT
easat-7948	46	1	c.	c.	PROPN
easat-7948	46	2	basic	basic	ADJ
easat-7948	46	3	econometric	econometric	ADJ
easat-7948	46	4	models	model	NOUN
easat-7948	46	5	,	,	PUNCT
easat-7948	46	6	such	such	ADJ
easat-7948	46	7	as	as	ADP
easat-7948	46	8	ordinary	ordinary	ADJ
easat-7948	46	9	least	least	ADJ
easat-7948	46	10	squares	square	NOUN
easat-7948	46	11	(	(	PUNCT
easat-7948	46	12	ols	ol	NOUN
easat-7948	46	13	)	)	PUNCT
easat-7948	46	14	regression	regression	NOUN
easat-7948	46	15	,	,	PUNCT
easat-7948	46	16	which	which	PRON
easat-7948	46	17	are	be	AUX
easat-7948	46	18	limited	limit	VERB
easat-7948	46	19	in	in	ADP
easat-7948	46	20	explaining	explain	VERB
easat-7948	46	21	causal	causal	ADJ
easat-7948	46	22	relationships	relationship	NOUN
easat-7948	46	23	.	.	PUNCT
easat-7948	47	1	this	this	DET
easat-7948	47	2	study	study	NOUN
easat-7948	47	3	seeks	seek	VERB
easat-7948	47	4	to	to	PART
easat-7948	47	5	address	address	VERB
easat-7948	47	6	these	these	DET
easat-7948	47	7	limitations	limitation	NOUN
easat-7948	47	8	by	by	ADP
easat-7948	47	9	:	:	PUNCT
easat-7948	47	10	1	1	X
easat-7948	47	11	.	.	X
easat-7948	47	12	focusing	focus	VERB
easat-7948	47	13	specifically	specifically	ADV
easat-7948	47	14	on	on	ADP
easat-7948	47	15	indonesian	indonesian	ADJ
easat-7948	47	16	soes	soe	NOUN
easat-7948	47	17	,	,	PUNCT
easat-7948	47	18	where	where	SCONJ
easat-7948	47	19	political	political	ADJ
easat-7948	47	20	control	control	NOUN
easat-7948	47	21	is	be	AUX
easat-7948	47	22	a	a	DET
easat-7948	47	23	dominant	dominant	ADJ
easat-7948	47	24	factor	factor	NOUN
easat-7948	47	25	in	in	ADP
easat-7948	47	26	financial	financial	ADJ
easat-7948	47	27	decision	decision	NOUN
easat-7948	47	28	-	-	PUNCT
easat-7948	47	29	making	making	NOUN
easat-7948	47	30	.	.	PUNCT
easat-7948	48	1	2	2	X
easat-7948	48	2	.	.	X
easat-7948	48	3	employing	employ	VERB
easat-7948	48	4	a	a	DET
easat-7948	48	5	longitudinal	longitudinal	ADJ
easat-7948	48	6	analysis	analysis	NOUN
easat-7948	48	7	(	(	PUNCT
easat-7948	48	8	2019	2019	NUM
easat-7948	48	9	-	-	SYM
easat-7948	48	10	2024	2024	NUM
easat-7948	48	11	)	)	PUNCT
easat-7948	48	12	to	to	PART
easat-7948	48	13	capture	capture	VERB
easat-7948	48	14	dynamic	dynamic	ADJ
easat-7948	48	15	changes	change	NOUN
easat-7948	48	16	in	in	ADP
easat-7948	48	17	corporate	corporate	ADJ
easat-7948	48	18	performance	performance	NOUN
easat-7948	48	19	under	under	ADP
easat-7948	48	20	different	different	ADJ
easat-7948	48	21	levels	level	NOUN
easat-7948	48	22	of	of	ADP
easat-7948	48	23	political	political	ADJ
easat-7948	48	24	influence	influence	NOUN
easat-7948	48	25	.	.	PUNCT
easat-7948	49	1	795	795	NUM
easat-7948	49	2	edelweiss	edelweiss	PROPN
easat-7948	49	3	applied	apply	VERB
easat-7948	49	4	science	science	NOUN
easat-7948	49	5	and	and	CCONJ
easat-7948	49	6	technology	technology	NOUN
easat-7948	49	7	issn	issn	PROPN
easat-7948	49	8	:	:	PUNCT
easat-7948	49	9	2576	2576	NUM
easat-7948	49	10	-	-	SYM
easat-7948	49	11	8484	8484	NUM
easat-7948	49	12	vol	vol	NOUN
easat-7948	49	13	.	.	PROPN
easat-7948	50	1	9	9	NUM
easat-7948	50	2	,	,	PUNCT
easat-7948	50	3	no	no	INTJ
easat-7948	50	4	.	.	NOUN
easat-7948	51	1	6	6	NUM
easat-7948	51	2	:	:	PUNCT
easat-7948	51	3	793	793	NUM
easat-7948	51	4	-	-	SYM
easat-7948	51	5	804	804	NUM
easat-7948	51	6	,	,	PUNCT
easat-7948	51	7	2025	2025	NUM
easat-7948	51	8	doi	doi	NOUN
easat-7948	51	9	:	:	PUNCT
easat-7948	51	10	10.55214/25768484.v9i6.7948	10.55214/25768484.v9i6.7948	PROPN
easat-7948	51	11	©	©	PROPN
easat-7948	51	12	2025	2025	NUM
easat-7948	51	13	by	by	ADP
easat-7948	51	14	the	the	DET
easat-7948	51	15	authors	author	NOUN
easat-7948	51	16	;	;	PUNCT
easat-7948	51	17	licensee	licensee	PROPN
easat-7948	51	18	learning	learn	VERB
easat-7948	51	19	gate	gate	NOUN
easat-7948	51	20	utilizing	utilize	VERB
easat-7948	51	21	structural	structural	ADJ
easat-7948	51	22	equation	equation	NOUN
easat-7948	51	23	modeling	modeling	NOUN
easat-7948	51	24	(	(	PUNCT
easat-7948	51	25	sem	sem	NOUN
easat-7948	51	26	)	)	PUNCT
easat-7948	51	27	,	,	PUNCT
easat-7948	51	28	a	a	DET
easat-7948	51	29	more	more	ADV
easat-7948	51	30	advanced	advanced	ADJ
easat-7948	51	31	statistical	statistical	ADJ
easat-7948	51	32	approach	approach	NOUN
easat-7948	51	33	that	that	PRON
easat-7948	51	34	provides	provide	VERB
easat-7948	51	35	deeper	deep	ADJ
easat-7948	51	36	insights	insight	NOUN
easat-7948	51	37	into	into	ADP
easat-7948	51	38	causal	causal	ADJ
easat-7948	51	39	relationships	relationship	NOUN
easat-7948	51	40	between	between	ADP
easat-7948	51	41	political	political	ADJ
easat-7948	51	42	control	control	NOUN
easat-7948	51	43	,	,	PUNCT
easat-7948	51	44	earnings	earning	NOUN
easat-7948	51	45	management	management	NOUN
easat-7948	51	46	,	,	PUNCT
easat-7948	51	47	and	and	CCONJ
easat-7948	51	48	corporate	corporate	ADJ
easat-7948	51	49	performance	performance	NOUN
easat-7948	51	50	.	.	PUNCT
easat-7948	52	1	1.4	1.4	NUM
easat-7948	52	2	.	.	PUNCT
easat-7948	53	1	research	research	NOUN
easat-7948	53	2	objectives	objective	NOUN
easat-7948	53	3	given	give	VERB
easat-7948	53	4	the	the	DET
easat-7948	53	5	significance	significance	NOUN
easat-7948	53	6	of	of	ADP
easat-7948	53	7	political	political	ADJ
easat-7948	53	8	control	control	NOUN
easat-7948	53	9	in	in	ADP
easat-7948	53	10	soes	soe	NOUN
easat-7948	53	11	,	,	PUNCT
easat-7948	53	12	this	this	DET
easat-7948	53	13	study	study	NOUN
easat-7948	53	14	aims	aim	VERB
easat-7948	53	15	to	to	PART
easat-7948	53	16	:	:	PUNCT
easat-7948	53	17	a.	a.	NOUN
easat-7948	53	18	examine	examine	VERB
easat-7948	53	19	the	the	DET
easat-7948	53	20	relationship	relationship	NOUN
easat-7948	53	21	between	between	ADP
easat-7948	53	22	political	political	ADJ
easat-7948	53	23	control	control	NOUN
easat-7948	53	24	and	and	CCONJ
easat-7948	53	25	earnings	earning	NOUN
easat-7948	53	26	management	management	NOUN
easat-7948	53	27	in	in	ADP
easat-7948	53	28	indonesian	indonesian	ADJ
easat-7948	53	29	soes	soe	NOUN
easat-7948	53	30	.	.	PUNCT
easat-7948	54	1	b.	b.	PROPN
easat-7948	54	2	investigate	investigate	VERB
easat-7948	54	3	how	how	SCONJ
easat-7948	54	4	earnings	earning	NOUN
easat-7948	54	5	management	management	NOUN
easat-7948	54	6	practices	practice	NOUN
easat-7948	54	7	impact	impact	VERB
easat-7948	54	8	corporate	corporate	ADJ
easat-7948	54	9	performance	performance	NOUN
easat-7948	54	10	over	over	ADP
easat-7948	54	11	time	time	NOUN
easat-7948	54	12	.	.	PUNCT
easat-7948	55	1	c.	c.	PROPN
easat-7948	55	2	analyze	analyze	VERB
easat-7948	55	3	the	the	DET
easat-7948	55	4	role	role	NOUN
easat-7948	55	5	of	of	ADP
easat-7948	55	6	politically	politically	ADV
easat-7948	55	7	affiliated	affiliate	VERB
easat-7948	55	8	board	board	NOUN
easat-7948	55	9	members	member	NOUN
easat-7948	55	10	in	in	ADP
easat-7948	55	11	financial	financial	ADJ
easat-7948	55	12	manipulation	manipulation	NOUN
easat-7948	55	13	within	within	ADP
easat-7948	55	14	soes	soe	NOUN
easat-7948	55	15	.	.	PUNCT
easat-7948	56	1	d.	d.	PROPN
easat-7948	56	2	provide	provide	VERB
easat-7948	56	3	empirical	empirical	ADJ
easat-7948	56	4	evidence	evidence	NOUN
easat-7948	56	5	on	on	ADP
easat-7948	56	6	the	the	DET
easat-7948	56	7	broader	broad	ADJ
easat-7948	56	8	implications	implication	NOUN
easat-7948	56	9	of	of	ADP
easat-7948	56	10	political	political	ADJ
easat-7948	56	11	control	control	NOUN
easat-7948	56	12	for	for	ADP
easat-7948	56	13	corporate	corporate	ADJ
easat-7948	56	14	governance	governance	NOUN
easat-7948	56	15	.	.	PUNCT
easat-7948	57	1	e.	e.	PROPN
easat-7948	57	2	offer	offer	VERB
easat-7948	57	3	policy	policy	NOUN
easat-7948	57	4	recommendations	recommendation	NOUN
easat-7948	57	5	to	to	PART
easat-7948	57	6	enhance	enhance	VERB
easat-7948	57	7	financial	financial	ADJ
easat-7948	57	8	transparency	transparency	NOUN
easat-7948	57	9	and	and	CCONJ
easat-7948	57	10	accountability	accountability	NOUN
easat-7948	57	11	in	in	ADP
easat-7948	57	12	politically	politically	ADV
easat-7948	57	13	connected	connect	VERB
easat-7948	57	14	firms	firm	NOUN
easat-7948	57	15	.	.	PUNCT
easat-7948	58	1	1.5	1.5	NUM
easat-7948	58	2	.	.	PUNCT
easat-7948	59	1	research	research	NOUN
easat-7948	59	2	hypotheses	hypothesis	NOUN
easat-7948	59	3	building	build	VERB
easat-7948	59	4	on	on	ADP
easat-7948	59	5	prior	prior	ADJ
easat-7948	59	6	research	research	NOUN
easat-7948	59	7	and	and	CCONJ
easat-7948	59	8	theoretical	theoretical	ADJ
easat-7948	59	9	frameworks	framework	NOUN
easat-7948	59	10	,	,	PUNCT
easat-7948	59	11	the	the	DET
easat-7948	59	12	study	study	NOUN
easat-7948	59	13	formulates	formulate	VERB
easat-7948	59	14	the	the	DET
easat-7948	59	15	following	follow	VERB
easat-7948	59	16	hypotheses	hypothesis	NOUN
easat-7948	59	17	:	:	PUNCT
easat-7948	59	18	a.	a.	NOUN
easat-7948	59	19	h1	h1	PROPN
easat-7948	59	20	:	:	PUNCT
easat-7948	59	21	political	political	ADJ
easat-7948	59	22	control	control	NOUN
easat-7948	59	23	has	have	VERB
easat-7948	59	24	a	a	DET
easat-7948	59	25	significant	significant	ADJ
easat-7948	59	26	positive	positive	ADJ
easat-7948	59	27	impact	impact	NOUN
easat-7948	59	28	on	on	ADP
easat-7948	59	29	earnings	earning	NOUN
easat-7948	59	30	management	management	NOUN
easat-7948	59	31	in	in	ADP
easat-7948	59	32	indonesian	indonesian	ADJ
easat-7948	59	33	soes	soe	NOUN
easat-7948	59	34	.	.	PUNCT
easat-7948	60	1	b.	b.	PROPN
easat-7948	60	2	h2	h2	PROPN
easat-7948	60	3	:	:	PUNCT
easat-7948	60	4	earnings	earning	NOUN
easat-7948	60	5	management	management	NOUN
easat-7948	60	6	negatively	negatively	ADV
easat-7948	60	7	affects	affect	VERB
easat-7948	60	8	corporate	corporate	ADJ
easat-7948	60	9	performance	performance	NOUN
easat-7948	60	10	in	in	ADP
easat-7948	60	11	politically	politically	ADV
easat-7948	60	12	connected	connect	VERB
easat-7948	60	13	soes	soe	NOUN
easat-7948	60	14	.	.	PUNCT
easat-7948	61	1	c.	c.	PROPN
easat-7948	61	2	h3	h3	PROPN
easat-7948	61	3	:	:	PUNCT
easat-7948	61	4	the	the	DET
easat-7948	61	5	political	political	ADJ
easat-7948	61	6	affiliation	affiliation	NOUN
easat-7948	61	7	of	of	ADP
easat-7948	61	8	board	board	NOUN
easat-7948	61	9	members	member	NOUN
easat-7948	61	10	strengthens	strengthen	VERB
easat-7948	61	11	the	the	DET
easat-7948	61	12	relationship	relationship	NOUN
easat-7948	61	13	between	between	ADP
easat-7948	61	14	political	political	ADJ
easat-7948	61	15	control	control	NOUN
easat-7948	61	16	and	and	CCONJ
easat-7948	61	17	earnings	earning	NOUN
easat-7948	61	18	management	management	NOUN
easat-7948	61	19	.	.	PUNCT
easat-7948	62	1	d.	d.	PROPN
easat-7948	62	2	h4	h4	PROPN
easat-7948	62	3	:	:	PUNCT
easat-7948	62	4	the	the	DET
easat-7948	62	5	impact	impact	NOUN
easat-7948	62	6	of	of	ADP
easat-7948	62	7	political	political	ADJ
easat-7948	62	8	control	control	NOUN
easat-7948	62	9	on	on	ADP
easat-7948	62	10	corporate	corporate	ADJ
easat-7948	62	11	performance	performance	NOUN
easat-7948	62	12	is	be	AUX
easat-7948	62	13	mediated	mediate	VERB
easat-7948	62	14	by	by	ADP
easat-7948	62	15	earnings	earning	NOUN
easat-7948	62	16	management	management	NOUN
easat-7948	62	17	practices	practice	NOUN
easat-7948	62	18	.	.	PUNCT
easat-7948	63	1	to	to	PART
easat-7948	63	2	visualize	visualize	VERB
easat-7948	63	3	the	the	DET
easat-7948	63	4	impact	impact	NOUN
easat-7948	63	5	of	of	ADP
easat-7948	63	6	political	political	ADJ
easat-7948	63	7	control	control	NOUN
easat-7948	63	8	on	on	ADP
easat-7948	63	9	earnings	earning	NOUN
easat-7948	63	10	management	management	NOUN
easat-7948	63	11	,	,	PUNCT
easat-7948	63	12	the	the	DET
easat-7948	63	13	study	study	NOUN
easat-7948	63	14	includes	include	VERB
easat-7948	63	15	an	an	DET
easat-7948	63	16	earnings	earning	NOUN
easat-7948	63	17	management	management	NOUN
easat-7948	63	18	trend	trend	NOUN
easat-7948	63	19	analysis	analysis	NOUN
easat-7948	63	20	for	for	ADP
easat-7948	63	21	the	the	DET
easat-7948	63	22	three	three	NUM
easat-7948	63	23	selected	select	VERB
easat-7948	63	24	soes	soe	NOUN
easat-7948	63	25	.	.	PUNCT
easat-7948	64	1	figure	figure	NOUN
easat-7948	64	2	1	1	NUM
easat-7948	64	3	.	.	PUNCT
easat-7948	64	4	impact	impact	NOUN
easat-7948	64	5	of	of	ADP
easat-7948	64	6	political	political	ADJ
easat-7948	64	7	control	control	NOUN
easat-7948	64	8	on	on	ADP
easat-7948	64	9	earnings	earning	NOUN
easat-7948	64	10	management	management	NOUN
easat-7948	64	11	.	.	PUNCT
easat-7948	65	1	the	the	DET
easat-7948	65	2	graph	graph	NOUN
easat-7948	65	3	illustrates	illustrate	VERB
easat-7948	65	4	the	the	DET
easat-7948	65	5	relationship	relationship	NOUN
easat-7948	65	6	between	between	ADP
easat-7948	65	7	political	political	ADJ
easat-7948	65	8	control	control	NOUN
easat-7948	65	9	(	(	PUNCT
easat-7948	65	10	measured	measure	VERB
easat-7948	65	11	by	by	ADP
easat-7948	65	12	the	the	DET
easat-7948	65	13	number	number	NOUN
easat-7948	65	14	of	of	ADP
easat-7948	65	15	politically	politically	ADV
easat-7948	65	16	appointed	appoint	VERB
easat-7948	65	17	board	board	NOUN
easat-7948	65	18	members	member	NOUN
easat-7948	65	19	and	and	CCONJ
easat-7948	65	20	government	government	NOUN
easat-7948	65	21	influence	influence	NOUN
easat-7948	65	22	)	)	PUNCT
easat-7948	65	23	and	and	CCONJ
easat-7948	65	24	earnings	earning	NOUN
easat-7948	65	25	management	management	NOUN
easat-7948	65	26	(	(	PUNCT
easat-7948	65	27	measured	measure	VERB
easat-7948	65	28	by	by	ADP
easat-7948	65	29	discretionary	discretionary	ADJ
easat-7948	65	30	accruals	accrual	NOUN
easat-7948	65	31	as	as	ADP
easat-7948	65	32	a	a	DET
easat-7948	65	33	proxy	proxy	NOUN
easat-7948	65	34	for	for	ADP
easat-7948	65	35	financial	financial	ADJ
easat-7948	65	36	statement	statement	NOUN
easat-7948	65	37	manipulation	manipulation	NOUN
easat-7948	65	38	)	)	PUNCT
easat-7948	65	39	in	in	ADP
easat-7948	65	40	indonesian	indonesian	ADJ
easat-7948	65	41	state	state	NOUN
easat-7948	65	42	-	-	PUNCT
easat-7948	65	43	owned	own	VERB
easat-7948	65	44	enterprises	enterprise	NOUN
easat-7948	65	45	(	(	PUNCT
easat-7948	65	46	soes	soe	NOUN
easat-7948	65	47	)	)	PUNCT
easat-7948	65	48	from	from	ADP
easat-7948	65	49	2019	2019	NUM
easat-7948	65	50	to	to	ADP
easat-7948	65	51	2024	2024	NUM
easat-7948	65	52	.	.	PUNCT
easat-7948	66	1	1.6	1.6	NUM
easat-7948	66	2	.	.	PUNCT
easat-7948	67	1	key	key	ADJ
easat-7948	67	2	observations	observation	NOUN
easat-7948	67	3	a.	a.	NOUN
easat-7948	67	4	rising	rise	VERB
easat-7948	67	5	political	political	ADJ
easat-7948	67	6	control	control	NOUN
easat-7948	67	7	and	and	CCONJ
easat-7948	67	8	increased	increase	VERB
easat-7948	67	9	earnings	earning	NOUN
easat-7948	67	10	management	management	NOUN
easat-7948	67	11	(	(	PUNCT
easat-7948	67	12	2019	2019	NUM
easat-7948	67	13	-	-	SYM
easat-7948	67	14	2022	2022	NUM
easat-7948	67	15	)	)	PUNCT
easat-7948	67	16	796	796	NUM
easat-7948	67	17	edelweiss	edelweiss	PROPN
easat-7948	67	18	applied	apply	VERB
easat-7948	67	19	science	science	NOUN
easat-7948	67	20	and	and	CCONJ
easat-7948	67	21	technology	technology	NOUN
easat-7948	67	22	issn	issn	PROPN
easat-7948	67	23	:	:	PUNCT
easat-7948	67	24	2576	2576	NUM
easat-7948	67	25	-	-	SYM
easat-7948	67	26	8484	8484	NUM
easat-7948	67	27	vol	vol	NOUN
easat-7948	67	28	.	.	PROPN
easat-7948	68	1	9	9	NUM
easat-7948	68	2	,	,	PUNCT
easat-7948	68	3	no	no	INTJ
easat-7948	68	4	.	.	NOUN
easat-7948	69	1	6	6	NUM
easat-7948	69	2	:	:	PUNCT
easat-7948	69	3	793	793	NUM
easat-7948	69	4	-	-	SYM
easat-7948	69	5	804	804	NUM
easat-7948	69	6	,	,	PUNCT
easat-7948	69	7	2025	2025	NUM
easat-7948	69	8	doi	doi	NOUN
easat-7948	69	9	:	:	PUNCT
easat-7948	69	10	10.55214/25768484.v9i6.7948	10.55214/25768484.v9i6.7948	PROPN
easat-7948	69	11	©	©	PROPN
easat-7948	69	12	2025	2025	NUM
easat-7948	69	13	by	by	ADP
easat-7948	69	14	the	the	DET
easat-7948	69	15	authors	author	NOUN
easat-7948	69	16	;	;	PUNCT
easat-7948	69	17	licensee	licensee	PROPN
easat-7948	69	18	learning	learning	NOUN
easat-7948	69	19	gate	gate	NOUN
easat-7948	69	20	•	•	NOUN
easat-7948	69	21	between	between	ADP
easat-7948	69	22	2019	2019	NUM
easat-7948	69	23	and	and	CCONJ
easat-7948	69	24	2022	2022	NUM
easat-7948	69	25	,	,	PUNCT
easat-7948	69	26	the	the	DET
easat-7948	69	27	political	political	ADJ
easat-7948	69	28	control	control	NOUN
easat-7948	69	29	index	index	NOUN
easat-7948	69	30	increased	increase	VERB
easat-7948	69	31	from	from	ADP
easat-7948	69	32	8.0	8.0	NUM
easat-7948	69	33	to	to	ADP
easat-7948	69	34	10.0	10.0	NUM
easat-7948	69	35	,	,	PUNCT
easat-7948	69	36	indicating	indicate	VERB
easat-7948	69	37	stronger	strong	ADJ
easat-7948	69	38	government	government	NOUN
easat-7948	69	39	intervention	intervention	NOUN
easat-7948	69	40	in	in	ADP
easat-7948	69	41	soe	soe	ADJ
easat-7948	69	42	decision	decision	NOUN
easat-7948	69	43	-	-	PUNCT
easat-7948	69	44	making	making	NOUN
easat-7948	69	45	.	.	PUNCT
easat-7948	70	1	•	•	NUM
easat-7948	70	2	during	during	ADP
easat-7948	70	3	the	the	DET
easat-7948	70	4	same	same	ADJ
easat-7948	70	5	period	period	NOUN
easat-7948	70	6	,	,	PUNCT
easat-7948	70	7	earnings	earning	NOUN
easat-7948	70	8	management	management	NOUN
easat-7948	70	9	(	(	PUNCT
easat-7948	70	10	discretionary	discretionary	ADJ
easat-7948	70	11	accruals	accrual	NOUN
easat-7948	70	12	)	)	PUNCT
easat-7948	70	13	also	also	ADV
easat-7948	70	14	increased	increase	VERB
easat-7948	70	15	from	from	ADP
easat-7948	70	16	0.45	0.45	NUM
easat-7948	70	17	to	to	ADP
easat-7948	70	18	0.60	0.60	NUM
easat-7948	70	19	,	,	PUNCT
easat-7948	70	20	suggesting	suggest	VERB
easat-7948	70	21	that	that	SCONJ
easat-7948	70	22	higher	high	ADJ
easat-7948	70	23	political	political	ADJ
easat-7948	70	24	influence	influence	NOUN
easat-7948	70	25	led	lead	VERB
easat-7948	70	26	to	to	ADP
easat-7948	70	27	more	more	ADV
easat-7948	70	28	aggressive	aggressive	ADJ
easat-7948	70	29	financial	financial	ADJ
easat-7948	70	30	reporting	reporting	NOUN
easat-7948	70	31	practices	practice	NOUN
easat-7948	70	32	.	.	PUNCT
easat-7948	71	1	•	•	NOUN
easat-7948	71	2	this	this	PRON
easat-7948	71	3	aligns	align	VERB
easat-7948	71	4	with	with	ADP
easat-7948	71	5	the	the	DET
easat-7948	71	6	theory	theory	NOUN
easat-7948	71	7	that	that	SCONJ
easat-7948	71	8	politically	politically	ADV
easat-7948	71	9	appointed	appoint	VERB
easat-7948	71	10	board	board	NOUN
easat-7948	71	11	members	member	NOUN
easat-7948	71	12	may	may	AUX
easat-7948	71	13	encourage	encourage	VERB
easat-7948	71	14	earnings	earning	NOUN
easat-7948	71	15	manipulationto	manipulationto	ADP
easat-7948	71	16	meet	meet	VERB
easat-7948	71	17	government	government	NOUN
easat-7948	71	18	expectations	expectation	NOUN
easat-7948	71	19	rather	rather	ADV
easat-7948	71	20	than	than	ADP
easat-7948	71	21	ensuring	ensure	VERB
easat-7948	71	22	financial	financial	ADJ
easat-7948	71	23	transparency	transparency	NOUN
easat-7948	71	24	.	.	PUNCT
easat-7948	72	1	b.	b.	PROPN
easat-7948	72	2	declining	decline	VERB
easat-7948	72	3	political	political	ADJ
easat-7948	72	4	control	control	NOUN
easat-7948	72	5	and	and	CCONJ
easat-7948	72	6	reduced	reduced	ADJ
easat-7948	72	7	earnings	earning	NOUN
easat-7948	72	8	management	management	NOUN
easat-7948	72	9	(	(	PUNCT
easat-7948	72	10	2023	2023	NUM
easat-7948	72	11	-	-	SYM
easat-7948	72	12	2024	2024	NUM
easat-7948	72	13	)	)	PUNCT
easat-7948	72	14	•	•	ADP
easat-7948	72	15	after	after	ADP
easat-7948	72	16	2022	2022	NUM
easat-7948	72	17	,	,	PUNCT
easat-7948	72	18	there	there	PRON
easat-7948	72	19	was	be	VERB
easat-7948	72	20	a	a	DET
easat-7948	72	21	gradual	gradual	ADJ
easat-7948	72	22	decline	decline	NOUN
easat-7948	72	23	in	in	ADP
easat-7948	72	24	political	political	ADJ
easat-7948	72	25	control	control	NOUN
easat-7948	72	26	,	,	PUNCT
easat-7948	72	27	dropping	drop	VERB
easat-7948	72	28	to	to	ADP
easat-7948	72	29	8.5	8.5	NUM
easat-7948	72	30	in	in	ADP
easat-7948	72	31	2024	2024	NUM
easat-7948	72	32	.	.	PUNCT
easat-7948	73	1	•	•	NOUN
easat-7948	73	2	correspondingly	correspondingly	ADV
easat-7948	73	3	,	,	PUNCT
easat-7948	73	4	earnings	earning	NOUN
easat-7948	73	5	management	management	NOUN
easat-7948	73	6	also	also	ADV
easat-7948	73	7	decreased	decrease	VERB
easat-7948	73	8	from	from	ADP
easat-7948	73	9	0.60	0.60	NUM
easat-7948	73	10	in	in	ADP
easat-7948	73	11	2022	2022	NUM
easat-7948	73	12	to	to	ADP
easat-7948	73	13	0.48	0.48	NUM
easat-7948	73	14	in	in	ADP
easat-7948	73	15	2024	2024	NUM
easat-7948	73	16	,	,	PUNCT
easat-7948	73	17	indicating	indicate	VERB
easat-7948	73	18	that	that	SCONJ
easat-7948	73	19	less	less	ADJ
easat-7948	73	20	political	political	ADJ
easat-7948	73	21	interference	interference	NOUN
easat-7948	73	22	was	be	AUX
easat-7948	73	23	associated	associate	VERB
easat-7948	73	24	with	with	ADP
easat-7948	73	25	lower	low	ADJ
easat-7948	73	26	financial	financial	ADJ
easat-7948	73	27	statement	statement	NOUN
easat-7948	73	28	manipulation	manipulation	NOUN
easat-7948	73	29	.	.	PUNCT
easat-7948	74	1	•	•	NOUN
easat-7948	74	2	this	this	PRON
easat-7948	74	3	suggests	suggest	VERB
easat-7948	74	4	that	that	SCONJ
easat-7948	74	5	reducing	reduce	VERB
easat-7948	74	6	political	political	ADJ
easat-7948	74	7	involvement	involvement	NOUN
easat-7948	74	8	in	in	ADP
easat-7948	74	9	soes	soe	NOUN
easat-7948	74	10	might	might	AUX
easat-7948	74	11	contribute	contribute	VERB
easat-7948	74	12	to	to	ADP
easat-7948	74	13	better	well	ADJ
easat-7948	74	14	corporate	corporate	ADJ
easat-7948	74	15	governance	governance	NOUN
easat-7948	74	16	and	and	CCONJ
easat-7948	74	17	more	more	ADV
easat-7948	74	18	transparent	transparent	ADJ
easat-7948	74	19	financial	financial	ADJ
easat-7948	74	20	reporting	reporting	NOUN
easat-7948	74	21	.	.	PUNCT
easat-7948	75	1	1.7	1.7	NUM
easat-7948	75	2	.	.	PUNCT
easat-7948	75	3	implications	implication	NOUN
easat-7948	75	4	of	of	ADP
easat-7948	75	5	the	the	DET
easat-7948	75	6	findings	finding	NOUN
easat-7948	75	7	•	•	ADP
easat-7948	75	8	political	political	ADJ
easat-7948	75	9	control	control	NOUN
easat-7948	75	10	drives	drive	VERB
easat-7948	75	11	earnings	earning	NOUN
easat-7948	75	12	management	management	NOUN
easat-7948	75	13	:	:	PUNCT
easat-7948	75	14	the	the	DET
easat-7948	75	15	trend	trend	NOUN
easat-7948	75	16	shows	show	VERB
easat-7948	75	17	a	a	DET
easat-7948	75	18	strong	strong	ADJ
easat-7948	75	19	positive	positive	ADJ
easat-7948	75	20	correlation	correlation	NOUN
easat-7948	75	21	between	between	ADP
easat-7948	75	22	political	political	ADJ
easat-7948	75	23	control	control	NOUN
easat-7948	75	24	and	and	CCONJ
easat-7948	75	25	financial	financial	ADJ
easat-7948	75	26	statement	statement	NOUN
easat-7948	75	27	manipulation	manipulation	NOUN
easat-7948	75	28	.	.	PUNCT
easat-7948	76	1	when	when	SCONJ
easat-7948	76	2	government	government	NOUN
easat-7948	76	3	intervention	intervention	NOUN
easat-7948	76	4	increases	increase	NOUN
easat-7948	76	5	,	,	PUNCT
easat-7948	76	6	soes	soe	NOUN
easat-7948	76	7	tend	tend	VERB
easat-7948	76	8	to	to	PART
easat-7948	76	9	adjust	adjust	VERB
easat-7948	76	10	earnings	earning	NOUN
easat-7948	76	11	reports	report	NOUN
easat-7948	76	12	to	to	PART
easat-7948	76	13	align	align	VERB
easat-7948	76	14	with	with	ADP
easat-7948	76	15	political	political	ADJ
easat-7948	76	16	objectives	objective	NOUN
easat-7948	76	17	.	.	PUNCT
easat-7948	77	1	•	•	NOUN
easat-7948	77	2	need	need	NOUN
easat-7948	77	3	for	for	ADP
easat-7948	77	4	stronger	strong	ADJ
easat-7948	77	5	corporate	corporate	ADJ
easat-7948	77	6	governance	governance	NOUN
easat-7948	77	7	:	:	PUNCT
easat-7948	77	8	the	the	DET
easat-7948	77	9	reduction	reduction	NOUN
easat-7948	77	10	in	in	ADP
easat-7948	77	11	earnings	earning	NOUN
easat-7948	77	12	management	management	NOUN
easat-7948	77	13	during	during	ADP
easat-7948	77	14	periods	period	NOUN
easat-7948	77	15	of	of	ADP
easat-7948	77	16	lower	low	ADJ
easat-7948	77	17	political	political	ADJ
easat-7948	77	18	control	control	NOUN
easat-7948	77	19	suggests	suggest	VERB
easat-7948	77	20	that	that	SCONJ
easat-7948	77	21	more	more	ADV
easat-7948	77	22	independent	independent	ADJ
easat-7948	77	23	oversight	oversight	NOUN
easat-7948	77	24	in	in	ADP
easat-7948	77	25	soes	soe	NOUN
easat-7948	77	26	could	could	AUX
easat-7948	77	27	lead	lead	VERB
easat-7948	77	28	to	to	ADP
easat-7948	77	29	better	well	ADJ
easat-7948	77	30	financial	financial	ADJ
easat-7948	77	31	transparency	transparency	NOUN
easat-7948	77	32	and	and	CCONJ
easat-7948	77	33	credibility	credibility	NOUN
easat-7948	77	34	.	.	PUNCT
easat-7948	78	1	•	•	NUM
easat-7948	78	2	future	future	ADJ
easat-7948	78	3	research	research	NOUN
easat-7948	78	4	directions	direction	NOUN
easat-7948	78	5	:	:	PUNCT
easat-7948	78	6	further	far	ADV
easat-7948	78	7	empirical	empirical	ADJ
easat-7948	78	8	analysis	analysis	NOUN
easat-7948	78	9	is	be	AUX
easat-7948	78	10	needed	need	VERB
easat-7948	78	11	to	to	PART
easat-7948	78	12	quantify	quantify	VERB
easat-7948	78	13	the	the	DET
easat-7948	78	14	causal	causal	ADJ
easat-7948	78	15	effects	effect	NOUN
easat-7948	78	16	of	of	ADP
easat-7948	78	17	political	political	ADJ
easat-7948	78	18	control	control	NOUN
easat-7948	78	19	on	on	ADP
easat-7948	78	20	corporate	corporate	ADJ
easat-7948	78	21	performance	performance	NOUN
easat-7948	78	22	and	and	CCONJ
easat-7948	78	23	to	to	PART
easat-7948	78	24	explore	explore	VERB
easat-7948	78	25	whether	whether	SCONJ
easat-7948	78	26	similar	similar	ADJ
easat-7948	78	27	trends	trend	NOUN
easat-7948	78	28	exist	exist	VERB
easat-7948	78	29	across	across	ADP
easat-7948	78	30	different	different	ADJ
easat-7948	78	31	soe	soe	ADJ
easat-7948	78	32	sectors	sector	NOUN
easat-7948	78	33	.	.	PUNCT
easat-7948	79	1	the	the	DET
easat-7948	79	2	interplay	interplay	NOUN
easat-7948	79	3	between	between	ADP
easat-7948	79	4	political	political	ADJ
easat-7948	79	5	control	control	NOUN
easat-7948	79	6	and	and	CCONJ
easat-7948	79	7	earnings	earning	NOUN
easat-7948	79	8	management	management	NOUN
easat-7948	79	9	is	be	AUX
easat-7948	79	10	a	a	DET
easat-7948	79	11	critical	critical	ADJ
easat-7948	79	12	issue	issue	NOUN
easat-7948	79	13	in	in	ADP
easat-7948	79	14	corporate	corporate	ADJ
easat-7948	79	15	governance	governance	NOUN
easat-7948	79	16	,	,	PUNCT
easat-7948	79	17	particularly	particularly	ADV
easat-7948	79	18	within	within	ADP
easat-7948	79	19	state	state	NOUN
easat-7948	79	20	-	-	PUNCT
easat-7948	79	21	owned	own	VERB
easat-7948	79	22	enterprises	enterprise	NOUN
easat-7948	79	23	[	[	X
easat-7948	79	24	16	16	NUM
easat-7948	79	25	]	]	PUNCT
easat-7948	79	26	.	.	PUNCT
easat-7948	80	1	while	while	SCONJ
easat-7948	80	2	government	government	NOUN
easat-7948	80	3	involvement	involvement	NOUN
easat-7948	80	4	in	in	ADP
easat-7948	80	5	soes	soe	NOUN
easat-7948	80	6	aims	aim	VERB
easat-7948	80	7	to	to	PART
easat-7948	80	8	ensure	ensure	VERB
easat-7948	80	9	economic	economic	ADJ
easat-7948	80	10	stability	stability	NOUN
easat-7948	80	11	and	and	CCONJ
easat-7948	80	12	align	align	VERB
easat-7948	80	13	with	with	ADP
easat-7948	80	14	strategic	strategic	ADJ
easat-7948	80	15	national	national	ADJ
easat-7948	80	16	interests	interest	NOUN
easat-7948	80	17	,	,	PUNCT
easat-7948	80	18	it	it	PRON
easat-7948	80	19	also	also	ADV
easat-7948	80	20	increases	increase	VERB
easat-7948	80	21	the	the	DET
easat-7948	80	22	risk	risk	NOUN
easat-7948	80	23	of	of	ADP
easat-7948	80	24	financial	financial	ADJ
easat-7948	80	25	misreporting	misreporting	NOUN
easat-7948	80	26	and	and	CCONJ
easat-7948	80	27	weakened	weaken	VERB
easat-7948	80	28	corporate	corporate	ADJ
easat-7948	80	29	performance	performance	NOUN
easat-7948	80	30	.	.	PUNCT
easat-7948	81	1	this	this	DET
easat-7948	81	2	study	study	NOUN
easat-7948	81	3	provides	provide	VERB
easat-7948	81	4	empirical	empirical	ADJ
easat-7948	81	5	evidence	evidence	NOUN
easat-7948	81	6	on	on	ADP
easat-7948	81	7	these	these	DET
easat-7948	81	8	relationships	relationship	NOUN
easat-7948	81	9	,	,	PUNCT
easat-7948	81	10	offering	offer	VERB
easat-7948	81	11	insights	insight	NOUN
easat-7948	81	12	to	to	PART
easat-7948	81	13	guide	guide	VERB
easat-7948	81	14	policy	policy	NOUN
easat-7948	81	15	decisions	decision	NOUN
easat-7948	81	16	,	,	PUNCT
easat-7948	81	17	regulatory	regulatory	ADJ
easat-7948	81	18	frameworks	framework	NOUN
easat-7948	81	19	,	,	PUNCT
easat-7948	81	20	and	and	CCONJ
easat-7948	81	21	governance	governance	NOUN
easat-7948	81	22	reforms	reform	NOUN
easat-7948	81	23	.	.	PUNCT
easat-7948	82	1	the	the	DET
easat-7948	82	2	findings	finding	NOUN
easat-7948	82	3	will	will	AUX
easat-7948	82	4	contribute	contribute	VERB
easat-7948	82	5	to	to	ADP
easat-7948	82	6	enhancing	enhance	VERB
easat-7948	82	7	transparency	transparency	NOUN
easat-7948	82	8	,	,	PUNCT
easat-7948	82	9	accountability	accountability	NOUN
easat-7948	82	10	,	,	PUNCT
easat-7948	82	11	and	and	CCONJ
easat-7948	82	12	efficiency	efficiency	NOUN
easat-7948	82	13	in	in	ADP
easat-7948	82	14	indonesia	indonesia	PROPN
easat-7948	82	15	’s	’s	PART
easat-7948	82	16	soe	soe	PROPN
easat-7948	82	17	sector	sector	NOUN
easat-7948	82	18	.	.	PUNCT
easat-7948	83	1	the	the	DET
easat-7948	83	2	graph	graph	NOUN
easat-7948	83	3	underscores	underscore	VERB
easat-7948	83	4	the	the	DET
easat-7948	83	5	significant	significant	ADJ
easat-7948	83	6	role	role	NOUN
easat-7948	83	7	of	of	ADP
easat-7948	83	8	political	political	ADJ
easat-7948	83	9	influence	influence	NOUN
easat-7948	83	10	in	in	ADP
easat-7948	83	11	financial	financial	ADJ
easat-7948	83	12	decision	decision	NOUN
easat-7948	83	13	-	-	PUNCT
easat-7948	83	14	making	making	NOUN
easat-7948	83	15	within	within	ADP
easat-7948	83	16	indonesian	indonesian	ADJ
easat-7948	83	17	soes	soe	NOUN
easat-7948	83	18	.	.	PUNCT
easat-7948	84	1	while	while	SCONJ
easat-7948	84	2	government	government	NOUN
easat-7948	84	3	control	control	NOUN
easat-7948	84	4	can	can	AUX
easat-7948	84	5	help	help	VERB
easat-7948	84	6	maintain	maintain	VERB
easat-7948	84	7	strategic	strategic	ADJ
easat-7948	84	8	alignment	alignment	NOUN
easat-7948	84	9	with	with	ADP
easat-7948	84	10	national	national	ADJ
easat-7948	84	11	objectives	objective	NOUN
easat-7948	84	12	,	,	PUNCT
easat-7948	84	13	excessive	excessive	ADJ
easat-7948	84	14	political	political	ADJ
easat-7948	84	15	intervention	intervention	NOUN
easat-7948	84	16	may	may	AUX
easat-7948	84	17	compromise	compromise	VERB
easat-7948	84	18	financial	financial	ADJ
easat-7948	84	19	transparency	transparency	NOUN
easat-7948	84	20	and	and	CCONJ
easat-7948	84	21	undermine	undermine	VERB
easat-7948	84	22	longterm	longterm	ADJ
easat-7948	84	23	corporate	corporate	ADJ
easat-7948	84	24	performance	performance	NOUN
easat-7948	84	25	[	[	X
easat-7948	84	26	17	17	NUM
easat-7948	84	27	]	]	PUNCT
easat-7948	84	28	.	.	PUNCT
easat-7948	85	1	strengthening	strengthen	VERB
easat-7948	85	2	corporate	corporate	ADJ
easat-7948	85	3	governance	governance	NOUN
easat-7948	85	4	frameworks	framework	NOUN
easat-7948	85	5	and	and	CCONJ
easat-7948	85	6	minimizing	minimize	VERB
easat-7948	85	7	politically	politically	ADV
easat-7948	85	8	motivated	motivate	VERB
easat-7948	85	9	financial	financial	ADJ
easat-7948	85	10	manipulation	manipulation	NOUN
easat-7948	85	11	will	will	AUX
easat-7948	85	12	be	be	AUX
easat-7948	85	13	crucial	crucial	ADJ
easat-7948	85	14	for	for	ADP
easat-7948	85	15	ensuring	ensure	VERB
easat-7948	85	16	the	the	DET
easat-7948	85	17	sustainability	sustainability	NOUN
easat-7948	85	18	of	of	ADP
easat-7948	85	19	indonesia	indonesia	PROPN
easat-7948	85	20	’s	’s	PART
easat-7948	85	21	soes	soe	NOUN
easat-7948	85	22	.	.	PUNCT
easat-7948	86	1	2	2	X
easat-7948	86	2	.	.	X
easat-7948	86	3	material	material	NOUN
easat-7948	86	4	and	and	CCONJ
easat-7948	86	5	methods	method	NOUN
easat-7948	86	6	2.1	2.1	NUM
easat-7948	86	7	.	.	PUNCT
easat-7948	87	1	research	research	NOUN
easat-7948	87	2	design	design	NOUN
easat-7948	87	3	this	this	DET
easat-7948	87	4	study	study	NOUN
easat-7948	87	5	adopts	adopt	VERB
easat-7948	87	6	a	a	DET
easat-7948	87	7	quantitative	quantitative	ADJ
easat-7948	87	8	research	research	NOUN
easat-7948	87	9	approach	approach	NOUN
easat-7948	87	10	to	to	PART
easat-7948	87	11	examine	examine	VERB
easat-7948	87	12	the	the	DET
easat-7948	87	13	impact	impact	NOUN
easat-7948	87	14	of	of	ADP
easat-7948	87	15	political	political	ADJ
easat-7948	87	16	control	control	NOUN
easat-7948	87	17	on	on	ADP
easat-7948	87	18	earnings	earning	NOUN
easat-7948	87	19	management	management	NOUN
easat-7948	87	20	and	and	CCONJ
easat-7948	87	21	corporate	corporate	ADJ
easat-7948	87	22	performance	performance	NOUN
easat-7948	87	23	in	in	ADP
easat-7948	87	24	indonesian	indonesian	ADJ
easat-7948	87	25	state	state	NOUN
easat-7948	87	26	-	-	PUNCT
easat-7948	87	27	owned	own	VERB
easat-7948	87	28	enterprises	enterprise	NOUN
easat-7948	87	29	(	(	PUNCT
easat-7948	87	30	soes	soe	NOUN
easat-7948	87	31	)	)	PUNCT
easat-7948	87	32	.	.	PUNCT
easat-7948	88	1	a	a	DET
easat-7948	88	2	longitudinal	longitudinal	ADJ
easat-7948	88	3	analysis	analysis	NOUN
easat-7948	88	4	is	be	AUX
easat-7948	88	5	conducted	conduct	VERB
easat-7948	88	6	from	from	ADP
easat-7948	88	7	2019	2019	NUM
easat-7948	88	8	to	to	ADP
easat-7948	88	9	2024	2024	NUM
easat-7948	88	10	,	,	PUNCT
easat-7948	88	11	utilizing	utilize	VERB
easat-7948	88	12	secondary	secondary	ADJ
easat-7948	88	13	data	datum	NOUN
easat-7948	88	14	from	from	ADP
easat-7948	88	15	annual	annual	ADJ
easat-7948	88	16	reports	report	NOUN
easat-7948	88	17	,	,	PUNCT
easat-7948	88	18	financial	financial	ADJ
easat-7948	88	19	statements	statement	NOUN
easat-7948	88	20	,	,	PUNCT
easat-7948	88	21	and	and	CCONJ
easat-7948	88	22	corporate	corporate	ADJ
easat-7948	88	23	governance	governance	NOUN
easat-7948	88	24	disclosures	disclosure	NOUN
easat-7948	88	25	of	of	ADP
easat-7948	88	26	the	the	DET
easat-7948	88	27	selected	select	VERB
easat-7948	88	28	soes	soe	NOUN
easat-7948	88	29	.	.	PUNCT
easat-7948	89	1	the	the	DET
easat-7948	89	2	research	research	NOUN
easat-7948	89	3	employs	employ	VERB
easat-7948	89	4	structural	structural	ADJ
easat-7948	89	5	equation	equation	NOUN
easat-7948	89	6	modeling	modeling	NOUN
easat-7948	89	7	(	(	PUNCT
easat-7948	89	8	sem	sem	NOUN
easat-7948	89	9	)	)	PUNCT
easat-7948	89	10	as	as	ADP
easat-7948	89	11	the	the	DET
easat-7948	89	12	primary	primary	ADJ
easat-7948	89	13	analytical	analytical	ADJ
easat-7948	89	14	technique	technique	NOUN
easat-7948	89	15	,	,	PUNCT
easat-7948	89	16	offering	offer	VERB
easat-7948	89	17	a	a	DET
easat-7948	89	18	robust	robust	ADJ
easat-7948	89	19	framework	framework	NOUN
easat-7948	89	20	for	for	ADP
easat-7948	89	21	examining	examine	VERB
easat-7948	89	22	causal	causal	ADJ
easat-7948	89	23	relationships	relationship	NOUN
easat-7948	89	24	between	between	ADP
easat-7948	89	25	political	political	ADJ
easat-7948	89	26	control	control	NOUN
easat-7948	89	27	,	,	PUNCT
easat-7948	89	28	earnings	earning	NOUN
easat-7948	89	29	management	management	NOUN
easat-7948	89	30	,	,	PUNCT
easat-7948	89	31	and	and	CCONJ
easat-7948	89	32	corporate	corporate	ADJ
easat-7948	89	33	performance	performance	NOUN
easat-7948	89	34	.	.	PUNCT
easat-7948	90	1	additionally	additionally	ADV
easat-7948	90	2	,	,	PUNCT
easat-7948	90	3	panel	panel	NOUN
easat-7948	90	4	data	datum	NOUN
easat-7948	90	5	regression	regression	NOUN
easat-7948	90	6	is	be	AUX
easat-7948	90	7	used	use	VERB
easat-7948	90	8	to	to	PART
easat-7948	90	9	validate	validate	VERB
easat-7948	90	10	findings	finding	NOUN
easat-7948	90	11	and	and	CCONJ
easat-7948	90	12	identify	identify	VERB
easat-7948	90	13	trends	trend	NOUN
easat-7948	90	14	over	over	ADP
easat-7948	90	15	time	time	NOUN
easat-7948	90	16	[	[	X
easat-7948	90	17	18	18	NUM
easat-7948	90	18	]	]	PUNCT
easat-7948	90	19	.	.	PUNCT
easat-7948	91	1	797	797	NUM
easat-7948	91	2	edelweiss	edelweiss	PROPN
easat-7948	91	3	applied	apply	VERB
easat-7948	91	4	science	science	NOUN
easat-7948	91	5	and	and	CCONJ
easat-7948	91	6	technology	technology	NOUN
easat-7948	91	7	issn	issn	PROPN
easat-7948	91	8	:	:	PUNCT
easat-7948	91	9	2576	2576	NUM
easat-7948	91	10	-	-	SYM
easat-7948	91	11	8484	8484	NUM
easat-7948	91	12	vol	vol	NOUN
easat-7948	91	13	.	.	PROPN
easat-7948	92	1	9	9	NUM
easat-7948	92	2	,	,	PUNCT
easat-7948	92	3	no	no	INTJ
easat-7948	92	4	.	.	NOUN
easat-7948	93	1	6	6	NUM
easat-7948	93	2	:	:	PUNCT
easat-7948	93	3	793	793	NUM
easat-7948	93	4	-	-	SYM
easat-7948	93	5	804	804	NUM
easat-7948	93	6	,	,	PUNCT
easat-7948	93	7	2025	2025	NUM
easat-7948	93	8	doi	doi	NOUN
easat-7948	93	9	:	:	PUNCT
easat-7948	93	10	10.55214/25768484.v9i6.7948	10.55214/25768484.v9i6.7948	PROPN
easat-7948	93	11	©	©	PROPN
easat-7948	93	12	2025	2025	NUM
easat-7948	93	13	by	by	ADP
easat-7948	93	14	the	the	DET
easat-7948	93	15	authors	author	NOUN
easat-7948	93	16	;	;	PUNCT
easat-7948	93	17	licensee	licensee	PROPN
easat-7948	93	18	learning	learning	NOUN
easat-7948	93	19	gate	gate	NOUN
easat-7948	93	20	2.2	2.2	NUM
easat-7948	93	21	.	.	PUNCT
easat-7948	94	1	sample	sample	NOUN
easat-7948	94	2	selection	selection	NOUN
easat-7948	94	3	and	and	CCONJ
easat-7948	94	4	data	datum	NOUN
easat-7948	94	5	sources	source	NOUN
easat-7948	94	6	the	the	DET
easat-7948	94	7	study	study	NOUN
easat-7948	94	8	focuses	focus	VERB
easat-7948	94	9	on	on	ADP
easat-7948	94	10	three	three	NUM
easat-7948	94	11	major	major	ADJ
easat-7948	94	12	indonesian	indonesian	ADJ
easat-7948	94	13	soes	soe	NOUN
easat-7948	94	14	that	that	PRON
easat-7948	94	15	play	play	VERB
easat-7948	94	16	a	a	DET
easat-7948	94	17	significant	significant	ADJ
easat-7948	94	18	role	role	NOUN
easat-7948	94	19	in	in	ADP
easat-7948	94	20	the	the	DET
easat-7948	94	21	national	national	ADJ
easat-7948	94	22	economy	economy	NOUN
easat-7948	94	23	originating	originate	VERB
easat-7948	94	24	from	from	ADP
easat-7948	94	25	the	the	DET
easat-7948	94	26	energy	energy	NOUN
easat-7948	94	27	and	and	CCONJ
easat-7948	94	28	mineral	mineral	NOUN
easat-7948	94	29	industry	industry	NOUN
easat-7948	94	30	,	,	PUNCT
easat-7948	94	31	financial	financial	ADJ
easat-7948	94	32	services	service	NOUN
easat-7948	94	33	industry	industry	NOUN
easat-7948	94	34	,	,	PUNCT
easat-7948	94	35	and	and	CCONJ
easat-7948	94	36	technology	technology	NOUN
easat-7948	94	37	and	and	CCONJ
easat-7948	94	38	communication	communication	NOUN
easat-7948	94	39	industry	industry	NOUN
easat-7948	94	40	.	.	PUNCT
easat-7948	95	1	the	the	DET
easat-7948	95	2	author	author	NOUN
easat-7948	95	3	can	can	AUX
easat-7948	95	4	not	not	PART
easat-7948	95	5	name	name	VERB
easat-7948	95	6	the	the	DET
easat-7948	95	7	company	company	NOUN
easat-7948	95	8	due	due	ADP
easat-7948	95	9	to	to	ADP
easat-7948	95	10	the	the	DET
easat-7948	95	11	sensitivity	sensitivity	NOUN
easat-7948	95	12	of	of	ADP
easat-7948	95	13	this	this	DET
easat-7948	95	14	research	research	NOUN
easat-7948	95	15	,	,	PUNCT
easat-7948	95	16	and	and	CCONJ
easat-7948	95	17	the	the	DET
easat-7948	95	18	request	request	NOUN
easat-7948	95	19	of	of	ADP
easat-7948	95	20	the	the	DET
easat-7948	95	21	research	research	NOUN
easat-7948	95	22	subject	subject	NOUN
easat-7948	95	23	from	from	ADP
easat-7948	95	24	this	this	DET
easat-7948	95	25	journal	journal	NOUN
easat-7948	95	26	.	.	PUNCT
easat-7948	96	1	criteria	criterion	NOUN
easat-7948	96	2	for	for	ADP
easat-7948	96	3	sample	sample	NOUN
easat-7948	96	4	selection	selection	NOUN
easat-7948	96	5	:	:	PUNCT
easat-7948	96	6	a.	a.	NOUN
easat-7948	96	7	significant	significant	ADJ
easat-7948	96	8	government	government	NOUN
easat-7948	96	9	ownership	ownership	NOUN
easat-7948	96	10	(	(	PUNCT
easat-7948	96	11	≥50	≥50	NUM
easat-7948	96	12	%	%	NOUN
easat-7948	96	13	state	state	NOUN
easat-7948	96	14	ownership	ownership	NOUN
easat-7948	96	15	)	)	PUNCT
easat-7948	96	16	.	.	PUNCT
easat-7948	97	1	b.	b.	PROPN
easat-7948	97	2	availability	availability	NOUN
easat-7948	97	3	of	of	ADP
easat-7948	97	4	financial	financial	ADJ
easat-7948	97	5	statements	statement	NOUN
easat-7948	97	6	and	and	CCONJ
easat-7948	97	7	corporate	corporate	ADJ
easat-7948	97	8	governance	governance	NOUN
easat-7948	97	9	reports	report	NOUN
easat-7948	97	10	from	from	ADP
easat-7948	97	11	2019	2019	NUM
easat-7948	97	12	to	to	ADP
easat-7948	97	13	2024	2024	NUM
easat-7948	97	14	.	.	PUNCT
easat-7948	98	1	c.	c.	NOUN
easat-7948	98	2	influence	influence	NOUN
easat-7948	98	3	of	of	ADP
easat-7948	98	4	politically	politically	ADV
easat-7948	98	5	appointed	appoint	VERB
easat-7948	98	6	board	board	NOUN
easat-7948	98	7	members	member	NOUN
easat-7948	98	8	on	on	ADP
easat-7948	98	9	strategic	strategic	ADJ
easat-7948	98	10	decision	decision	NOUN
easat-7948	98	11	-	-	PUNCT
easat-7948	98	12	making	making	NOUN
easat-7948	98	13	.	.	PUNCT
easat-7948	99	1	the	the	DET
easat-7948	99	2	data	datum	NOUN
easat-7948	99	3	sources	source	NOUN
easat-7948	99	4	include	include	VERB
easat-7948	99	5	:	:	PUNCT
easat-7948	99	6	a.	a.	NOUN
easat-7948	99	7	financial	financial	ADJ
easat-7948	99	8	reports	report	NOUN
easat-7948	99	9	from	from	ADP
easat-7948	99	10	company	company	NOUN
easat-7948	99	11	websites	website	NOUN
easat-7948	99	12	and	and	CCONJ
easat-7948	99	13	the	the	DET
easat-7948	99	14	indonesia	indonesia	PROPN
easat-7948	99	15	stock	stock	PROPN
easat-7948	99	16	exchange	exchange	PROPN
easat-7948	99	17	(	(	PUNCT
easat-7948	99	18	idx	idx	PROPN
easat-7948	99	19	)	)	PUNCT
easat-7948	99	20	.	.	PUNCT
easat-7948	100	1	b.	b.	PROPN
easat-7948	100	2	corporate	corporate	ADJ
easat-7948	100	3	governance	governance	NOUN
easat-7948	100	4	disclosures	disclosure	NOUN
easat-7948	100	5	from	from	ADP
easat-7948	100	6	annual	annual	ADJ
easat-7948	100	7	reports	report	NOUN
easat-7948	100	8	.	.	PUNCT
easat-7948	101	1	c.	c.	NOUN
easat-7948	101	2	government	government	NOUN
easat-7948	101	3	records	record	VERB
easat-7948	101	4	on	on	ADP
easat-7948	101	5	political	political	ADJ
easat-7948	101	6	appointments	appointment	NOUN
easat-7948	101	7	in	in	ADP
easat-7948	101	8	soes	soe	NOUN
easat-7948	101	9	.	.	PUNCT
easat-7948	102	1	2.3	2.3	NUM
easat-7948	102	2	.	.	PUNCT
easat-7948	103	1	variables	variable	NOUN
easat-7948	103	2	and	and	CCONJ
easat-7948	103	3	measurement	measurement	NOUN
easat-7948	103	4	a.	a.	NOUN
easat-7948	103	5	independent	independent	ADJ
easat-7948	103	6	variable	variable	NOUN
easat-7948	103	7	:	:	PUNCT
easat-7948	103	8	political	political	ADJ
easat-7948	103	9	control	control	NOUN
easat-7948	103	10	political	political	ADJ
easat-7948	103	11	control	control	NOUN
easat-7948	103	12	is	be	AUX
easat-7948	103	13	measured	measure	VERB
easat-7948	103	14	using	use	VERB
easat-7948	103	15	three	three	NUM
easat-7948	103	16	key	key	ADJ
easat-7948	103	17	indicators	indicator	NOUN
easat-7948	103	18	:	:	PUNCT
easat-7948	103	19	•	•	NUM
easat-7948	103	20	government	government	NOUN
easat-7948	103	21	ownership	ownership	NOUN
easat-7948	103	22	percentage	percentage	NOUN
easat-7948	103	23	:	:	PUNCT
easat-7948	103	24	the	the	DET
easat-7948	103	25	proportion	proportion	NOUN
easat-7948	103	26	of	of	ADP
easat-7948	103	27	company	company	NOUN
easat-7948	103	28	shares	share	NOUN
easat-7948	103	29	held	hold	VERB
easat-7948	103	30	by	by	ADP
easat-7948	103	31	the	the	DET
easat-7948	103	32	indonesian	indonesian	ADJ
easat-7948	103	33	government	government	NOUN
easat-7948	103	34	.	.	PUNCT
easat-7948	104	1	•	•	NUM
easat-7948	104	2	number	number	NOUN
easat-7948	104	3	of	of	ADP
easat-7948	104	4	politically	politically	ADV
easat-7948	104	5	appointed	appoint	VERB
easat-7948	104	6	board	board	NOUN
easat-7948	104	7	members	member	NOUN
easat-7948	104	8	:	:	PUNCT
easat-7948	104	9	the	the	DET
easat-7948	104	10	percentage	percentage	NOUN
easat-7948	104	11	of	of	ADP
easat-7948	104	12	board	board	NOUN
easat-7948	104	13	members	member	NOUN
easat-7948	104	14	appointed	appoint	VERB
easat-7948	104	15	due	due	ADP
easat-7948	104	16	to	to	ADP
easat-7948	104	17	political	political	ADJ
easat-7948	104	18	affiliations	affiliation	NOUN
easat-7948	104	19	.	.	PUNCT
easat-7948	105	1	•	•	NUM
easat-7948	105	2	government	government	NOUN
easat-7948	105	3	influence	influence	NOUN
easat-7948	105	4	on	on	ADP
easat-7948	105	5	strategic	strategic	ADJ
easat-7948	105	6	decisions	decision	NOUN
easat-7948	105	7	:	:	PUNCT
easat-7948	105	8	a	a	DET
easat-7948	105	9	qualitative	qualitative	ADJ
easat-7948	105	10	assessment	assessment	NOUN
easat-7948	105	11	based	base	VERB
easat-7948	105	12	on	on	ADP
easat-7948	105	13	policy	policy	NOUN
easat-7948	105	14	directives	directive	NOUN
easat-7948	105	15	affecting	affect	VERB
easat-7948	105	16	soes	soe	NOUN
easat-7948	105	17	.	.	PUNCT
easat-7948	106	1	b.	b.	PROPN
easat-7948	106	2	mediating	mediate	VERB
easat-7948	106	3	variable	variable	NOUN
easat-7948	106	4	:	:	PUNCT
easat-7948	106	5	earnings	earning	NOUN
easat-7948	106	6	management	management	NOUN
easat-7948	106	7	earnings	earning	NOUN
easat-7948	106	8	management	management	NOUN
easat-7948	106	9	is	be	AUX
easat-7948	106	10	measured	measure	VERB
easat-7948	106	11	using	use	VERB
easat-7948	106	12	discretionary	discretionary	ADJ
easat-7948	106	13	accruals	accrual	NOUN
easat-7948	106	14	,	,	PUNCT
easat-7948	106	15	following	follow	VERB
easat-7948	106	16	the	the	DET
easat-7948	106	17	modified	modify	VERB
easat-7948	106	18	jones	jones	PROPN
easat-7948	106	19	model	model	PROPN
easat-7948	107	1	[	[	X
easat-7948	107	2	19	19	NUM
easat-7948	107	3	]	]	X
easat-7948	107	4	:	:	PUNCT
easat-7948	107	5	𝐷𝐴𝑖𝑡	𝐷𝐴𝑖𝑡	PROPN
easat-7948	107	6	=	=	PUNCT
easat-7948	108	1	𝑇𝐴𝑖𝑡	𝑇𝐴𝑖𝑡	PROPN
easat-7948	108	2	−	−	PROPN
easat-7948	109	1	𝑁𝐷𝐴𝑖𝑡	𝑁𝐷𝐴𝑖𝑡	PROPN
easat-7948	110	1	where	where	SCONJ
easat-7948	110	2	:	:	PUNCT
easat-7948	110	3	𝐷𝐴𝑖𝑡	𝐷𝐴𝑖𝑡	PROPN
easat-7948	110	4	:	:	PUNCT
easat-7948	110	5	discretionary	discretionary	ADJ
easat-7948	110	6	accruals	accrual	NOUN
easat-7948	110	7	(	(	PUNCT
easat-7948	110	8	proxy	proxy	NOUN
easat-7948	110	9	for	for	ADP
easat-7948	110	10	earnings	earning	NOUN
easat-7948	110	11	management	management	NOUN
easat-7948	110	12	)	)	PUNCT
easat-7948	110	13	𝑇𝐴𝑖𝑡	𝑇𝐴𝑖𝑡	NOUN
easat-7948	110	14	:	:	PUNCT
easat-7948	110	15	total	total	ADJ
easat-7948	110	16	accruals	accrual	NOUN
easat-7948	110	17	𝑁𝐷𝐴𝑖𝑡	𝑁𝐷𝐴𝑖𝑡	NOUN
easat-7948	110	18	:	:	PUNCT
easat-7948	110	19	non	non	ADJ
easat-7948	110	20	-	-	ADJ
easat-7948	110	21	discretionary	discretionary	ADJ
easat-7948	110	22	accruals	accrual	NOUN
easat-7948	110	23	a	a	DET
easat-7948	110	24	higher	high	ADJ
easat-7948	110	25	discretionary	discretionary	ADJ
easat-7948	110	26	accrual	accrual	ADJ
easat-7948	110	27	value	value	NOUN
easat-7948	110	28	indicates	indicate	VERB
easat-7948	110	29	greater	great	ADJ
easat-7948	110	30	earnings	earning	NOUN
easat-7948	110	31	manipulation	manipulation	NOUN
easat-7948	110	32	.	.	PUNCT
easat-7948	111	1	c.	c.	PROPN
easat-7948	111	2	dependent	dependent	ADJ
easat-7948	111	3	variable	variable	NOUN
easat-7948	111	4	:	:	PUNCT
easat-7948	111	5	corporate	corporate	ADJ
easat-7948	111	6	performance	performance	NOUN
easat-7948	111	7	corporate	corporate	ADJ
easat-7948	111	8	performance	performance	NOUN
easat-7948	111	9	is	be	AUX
easat-7948	111	10	assessed	assess	VERB
easat-7948	111	11	using	use	VERB
easat-7948	111	12	:	:	PUNCT
easat-7948	111	13	•	•	ADP
easat-7948	111	14	return	return	NOUN
easat-7948	111	15	on	on	ADP
easat-7948	111	16	assets	asset	NOUN
easat-7948	111	17	(	(	PUNCT
easat-7948	111	18	roa	roa	PROPN
easat-7948	111	19	):	):	PUNCT
easat-7948	111	20	𝑁𝑒𝑡	𝑁𝑒𝑡	PROPN
easat-7948	111	21	𝐼𝑛𝑐𝑜𝑚𝑒	𝐼𝑛𝑐𝑜𝑚𝑒	PROPN
easat-7948	111	22	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
easat-7948	111	23	𝐴𝑠𝑠𝑒𝑡𝑠	𝐴𝑠𝑠𝑒𝑡𝑠	PROPN
easat-7948	112	1	•	•	ADP
easat-7948	112	2	return	return	NOUN
easat-7948	112	3	on	on	ADP
easat-7948	112	4	equity	equity	NOUN
easat-7948	112	5	(	(	PUNCT
easat-7948	112	6	roe	roe	NOUN
easat-7948	112	7	):	):	PUNCT
easat-7948	112	8	𝑁𝑒𝑡	𝑁𝑒𝑡	PROPN
easat-7948	112	9	𝐼𝑛𝑐𝑜𝑚𝑒	𝐼𝑛𝑐𝑜𝑚𝑒	PROPN
easat-7948	112	10	𝑆ℎ𝑎𝑟𝑒ℎ𝑜𝑙𝑑𝑒𝑟𝑠	𝑆ℎ𝑎𝑟𝑒ℎ𝑜𝑙𝑑𝑒𝑟𝑠	PROPN
easat-7948	112	11	𝐸𝑞𝑢𝑖𝑡𝑦	𝐸𝑞𝑢𝑖𝑡𝑦	PROPN
easat-7948	112	12	these	these	DET
easat-7948	112	13	indicators	indicator	NOUN
easat-7948	112	14	reflect	reflect	VERB
easat-7948	112	15	the	the	DET
easat-7948	112	16	financial	financial	ADJ
easat-7948	112	17	efficiency	efficiency	NOUN
easat-7948	112	18	of	of	ADP
easat-7948	112	19	soes	soe	NOUN
easat-7948	112	20	under	under	ADP
easat-7948	112	21	varying	vary	VERB
easat-7948	112	22	levels	level	NOUN
easat-7948	112	23	of	of	ADP
easat-7948	112	24	political	political	ADJ
easat-7948	112	25	influence	influence	NOUN
easat-7948	112	26	.	.	PUNCT
easat-7948	113	1	2.4	2.4	NUM
easat-7948	113	2	.	.	PUNCT
easat-7948	113	3	analytical	analytical	ADJ
easat-7948	113	4	approach	approach	NOUN
easat-7948	113	5	a.	a.	NOUN
easat-7948	113	6	descriptive	descriptive	PROPN
easat-7948	113	7	statistics	statistic	NOUN
easat-7948	113	8	•	•	ADV
easat-7948	113	9	mean	mean	VERB
easat-7948	113	10	,	,	PUNCT
easat-7948	113	11	standard	standard	ADJ
easat-7948	113	12	deviation	deviation	NOUN
easat-7948	113	13	,	,	PUNCT
easat-7948	113	14	and	and	CCONJ
easat-7948	113	15	trend	trend	VERB
easat-7948	113	16	analysis	analysis	NOUN
easat-7948	113	17	for	for	ADP
easat-7948	113	18	political	political	ADJ
easat-7948	113	19	control	control	NOUN
easat-7948	113	20	,	,	PUNCT
easat-7948	113	21	earnings	earning	NOUN
easat-7948	113	22	management	management	NOUN
easat-7948	113	23	,	,	PUNCT
easat-7948	113	24	and	and	CCONJ
easat-7948	113	25	corporate	corporate	ADJ
easat-7948	113	26	performance	performance	NOUN
easat-7948	113	27	.	.	PUNCT
easat-7948	114	1	•	•	NUM
easat-7948	114	2	visual	visual	ADJ
easat-7948	114	3	representation	representation	NOUN
easat-7948	114	4	of	of	ADP
easat-7948	114	5	changes	change	NOUN
easat-7948	114	6	from	from	ADP
easat-7948	114	7	2019	2019	NUM
easat-7948	114	8	to	to	ADP
easat-7948	114	9	2024	2024	NUM
easat-7948	114	10	.	.	PUNCT
easat-7948	115	1	b.	b.	PROPN
easat-7948	115	2	structural	structural	ADJ
easat-7948	115	3	equation	equation	NOUN
easat-7948	115	4	modeling	modeling	NOUN
easat-7948	115	5	(	(	PUNCT
easat-7948	115	6	sem	sem	NOUN
easat-7948	115	7	)	)	PUNCT
easat-7948	115	8	•	•	NUM
easat-7948	115	9	used	use	VERB
easat-7948	115	10	to	to	PART
easat-7948	115	11	test	test	VERB
easat-7948	115	12	causal	causal	ADJ
easat-7948	115	13	relationships	relationship	NOUN
easat-7948	115	14	between	between	ADP
easat-7948	115	15	political	political	ADJ
easat-7948	115	16	control	control	NOUN
easat-7948	115	17	,	,	PUNCT
easat-7948	115	18	earnings	earning	NOUN
easat-7948	115	19	management	management	NOUN
easat-7948	115	20	,	,	PUNCT
easat-7948	115	21	and	and	CCONJ
easat-7948	115	22	corporate	corporate	ADJ
easat-7948	115	23	performance	performance	NOUN
easat-7948	115	24	.	.	PUNCT
easat-7948	116	1	798	798	NUM
easat-7948	116	2	edelweiss	edelweiss	PROPN
easat-7948	116	3	applied	apply	VERB
easat-7948	116	4	science	science	NOUN
easat-7948	116	5	and	and	CCONJ
easat-7948	116	6	technology	technology	NOUN
easat-7948	116	7	issn	issn	PROPN
easat-7948	116	8	:	:	PUNCT
easat-7948	116	9	2576	2576	NUM
easat-7948	116	10	-	-	SYM
easat-7948	116	11	8484	8484	NUM
easat-7948	116	12	vol	vol	NOUN
easat-7948	116	13	.	.	PROPN
easat-7948	117	1	9	9	NUM
easat-7948	117	2	,	,	PUNCT
easat-7948	117	3	no	no	INTJ
easat-7948	117	4	.	.	NOUN
easat-7948	118	1	6	6	NUM
easat-7948	118	2	:	:	PUNCT
easat-7948	118	3	793	793	NUM
easat-7948	118	4	-	-	SYM
easat-7948	118	5	804	804	NUM
easat-7948	118	6	,	,	PUNCT
easat-7948	118	7	2025	2025	NUM
easat-7948	118	8	doi	doi	NOUN
easat-7948	118	9	:	:	PUNCT
easat-7948	118	10	10.55214/25768484.v9i6.7948	10.55214/25768484.v9i6.7948	PROPN
easat-7948	118	11	©	©	PROPN
easat-7948	118	12	2025	2025	NUM
easat-7948	118	13	by	by	ADP
easat-7948	118	14	the	the	DET
easat-7948	118	15	authors	author	NOUN
easat-7948	118	16	;	;	PUNCT
easat-7948	118	17	licensee	licensee	PROPN
easat-7948	118	18	learning	learning	NOUN
easat-7948	118	19	gate	gate	NOUN
easat-7948	118	20	•	•	NOUN
easat-7948	118	21	model	model	NOUN
easat-7948	118	22	fit	fit	ADJ
easat-7948	118	23	indicators	indicator	NOUN
easat-7948	118	24	:	:	PUNCT
easat-7948	119	1	cfi	cfi	PROPN
easat-7948	119	2	,	,	PUNCT
easat-7948	119	3	rmsea	rmsea	NOUN
easat-7948	119	4	,	,	PUNCT
easat-7948	119	5	tli	tli	NOUN
easat-7948	119	6	,	,	PUNCT
easat-7948	119	7	and	and	CCONJ
easat-7948	119	8	chi	chi	ADJ
easat-7948	119	9	-	-	PUNCT
easat-7948	119	10	square	square	ADJ
easat-7948	119	11	tests	test	NOUN
easat-7948	119	12	.	.	PUNCT
easat-7948	120	1	c.	c.	PROPN
easat-7948	120	2	panel	panel	PROPN
easat-7948	120	3	data	datum	NOUN
easat-7948	120	4	regression	regression	NOUN
easat-7948	120	5	•	•	ADV
easat-7948	120	6	employed	employ	VERB
easat-7948	120	7	to	to	PART
easat-7948	120	8	validate	validate	VERB
easat-7948	120	9	the	the	DET
easat-7948	120	10	robustness	robustness	NOUN
easat-7948	120	11	of	of	ADP
easat-7948	120	12	sem	sem	ADJ
easat-7948	120	13	results	result	NOUN
easat-7948	120	14	.	.	PUNCT
easat-7948	121	1	•	•	NUM
easat-7948	121	2	fixed	fix	VERB
easat-7948	121	3	-	-	PUNCT
easat-7948	121	4	effects	effect	NOUN
easat-7948	121	5	and	and	CCONJ
easat-7948	121	6	random	random	ADJ
easat-7948	121	7	-	-	PUNCT
easat-7948	121	8	effects	effect	NOUN
easat-7948	121	9	models	model	NOUN
easat-7948	121	10	tested	test	VERB
easat-7948	121	11	using	use	VERB
easat-7948	121	12	the	the	DET
easat-7948	121	13	hausman	hausman	ADJ
easat-7948	121	14	specification	specification	NOUN
easat-7948	121	15	test	test	NOUN
easat-7948	121	16	.	.	PUNCT
easat-7948	122	1	𝑃𝐸𝑅𝐹𝑖𝑡	𝑃𝐸𝑅𝐹𝑖𝑡	NOUN
easat-7948	122	2	=	=	SYM
easat-7948	122	3	𝛽0	𝛽0	PROPN
easat-7948	122	4	+	+	CCONJ
easat-7948	122	5	𝛽1𝑃𝑂𝐿𝑖𝑡	𝛽1𝑃𝑂𝐿𝑖𝑡	ADJ
easat-7948	122	6	+	+	CCONJ
easat-7948	122	7	𝛽2𝐸𝑀𝑖𝑡	𝛽2𝐸𝑀𝑖𝑡	PUNCT
easat-7948	122	8	+	+	CCONJ
easat-7948	122	9	𝛽3(𝑃𝑂𝐿𝑖𝑡	𝛽3(𝑃𝑂𝐿𝑖𝑡	X
easat-7948	122	10	×	×	NOUN
easat-7948	122	11	𝐸𝑀𝑖𝑡	𝐸𝑀𝑖𝑡	NOUN
easat-7948	122	12	)	)	PUNCT
easat-7948	123	1	+	+	CCONJ
easat-7948	123	2	𝜖𝑖𝑡	𝜖𝑖𝑡	ADJ
easat-7948	123	3	where	where	SCONJ
easat-7948	123	4	:	:	PUNCT
easat-7948	123	5	𝑃𝐸𝑅𝐹𝑖𝑡	𝑃𝐸𝑅𝐹𝑖𝑡	ADV
easat-7948	123	6	:	:	PUNCT
easat-7948	123	7	corporate	corporate	ADJ
easat-7948	123	8	performance	performance	NOUN
easat-7948	123	9	(	(	PUNCT
easat-7948	123	10	roa	roa	PROPN
easat-7948	123	11	,	,	PUNCT
easat-7948	123	12	roe	roe	NOUN
easat-7948	123	13	)	)	PUNCT
easat-7948	124	1	𝑃𝑂𝐿𝑖𝑡	𝑃𝑂𝐿𝑖𝑡	PROPN
easat-7948	124	2	:	:	PUNCT
easat-7948	124	3	political	political	ADJ
easat-7948	124	4	control	control	NOUN
easat-7948	124	5	𝐸𝑀𝑖𝑡	𝐸𝑀𝑖𝑡	NOUN
easat-7948	124	6	:	:	PUNCT
easat-7948	124	7	earnings	earning	NOUN
easat-7948	124	8	management	management	NOUN
easat-7948	124	9	𝛽3(𝑃𝑂𝐿𝑖𝑡	𝛽3(𝑃𝑂𝐿𝑖𝑡	NOUN
easat-7948	124	10	×	×	NOUN
easat-7948	124	11	𝐸𝑀𝑖𝑡	𝐸𝑀𝑖𝑡	PROPN
easat-7948	124	12	)	)	PUNCT
easat-7948	124	13	:	:	PUNCT
easat-7948	124	14	interaction	interaction	NOUN
easat-7948	124	15	term	term	NOUN
easat-7948	124	16	to	to	PART
easat-7948	124	17	test	test	NOUN
easat-7948	124	18	mediation	mediation	NOUN
easat-7948	124	19	effect	effect	NOUN
easat-7948	124	20	𝜖𝑖𝑡	𝜖𝑖𝑡	VERB
easat-7948	124	21	:	:	PUNCT
easat-7948	124	22	error	error	NOUN
easat-7948	124	23	term	term	NOUN
easat-7948	124	24	this	this	DET
easat-7948	124	25	study	study	NOUN
easat-7948	124	26	provides	provide	VERB
easat-7948	124	27	significant	significant	ADJ
easat-7948	124	28	contributions	contribution	NOUN
easat-7948	124	29	to	to	ADP
easat-7948	124	30	the	the	DET
easat-7948	124	31	field	field	NOUN
easat-7948	124	32	of	of	ADP
easat-7948	124	33	corporate	corporate	ADJ
easat-7948	124	34	governance	governance	NOUN
easat-7948	124	35	by	by	ADP
easat-7948	124	36	offering	offer	VERB
easat-7948	124	37	empirical	empirical	ADJ
easat-7948	124	38	insights	insight	NOUN
easat-7948	124	39	into	into	ADP
easat-7948	124	40	the	the	DET
easat-7948	124	41	complex	complex	ADJ
easat-7948	124	42	interplay	interplay	NOUN
easat-7948	124	43	between	between	ADP
easat-7948	124	44	political	political	ADJ
easat-7948	124	45	control	control	NOUN
easat-7948	124	46	,	,	PUNCT
easat-7948	124	47	earnings	earning	NOUN
easat-7948	124	48	management	management	NOUN
easat-7948	124	49	,	,	PUNCT
easat-7948	124	50	and	and	CCONJ
easat-7948	124	51	corporate	corporate	ADJ
easat-7948	124	52	performance	performance	NOUN
easat-7948	124	53	in	in	ADP
easat-7948	124	54	indonesian	indonesian	ADJ
easat-7948	124	55	soes	soe	NOUN
easat-7948	124	56	.	.	PUNCT
easat-7948	125	1	by	by	ADP
easat-7948	125	2	employing	employ	VERB
easat-7948	125	3	a	a	DET
easat-7948	125	4	longitudinal	longitudinal	ADJ
easat-7948	125	5	analysis	analysis	NOUN
easat-7948	125	6	and	and	CCONJ
easat-7948	125	7	advanced	advanced	ADJ
easat-7948	125	8	econometric	econometric	ADJ
easat-7948	125	9	techniques	technique	NOUN
easat-7948	125	10	,	,	PUNCT
easat-7948	125	11	this	this	DET
easat-7948	125	12	research	research	NOUN
easat-7948	125	13	enhances	enhance	VERB
easat-7948	125	14	the	the	DET
easat-7948	125	15	understanding	understanding	NOUN
easat-7948	125	16	of	of	ADP
easat-7948	125	17	how	how	SCONJ
easat-7948	125	18	government	government	NOUN
easat-7948	125	19	influence	influence	NOUN
easat-7948	125	20	shapes	shape	VERB
easat-7948	125	21	financial	financial	ADJ
easat-7948	125	22	decision	decision	NOUN
easat-7948	125	23	-	-	PUNCT
easat-7948	125	24	making	making	NOUN
easat-7948	125	25	and	and	CCONJ
easat-7948	125	26	its	its	PRON
easat-7948	125	27	long	long	ADJ
easat-7948	125	28	-	-	PUNCT
easat-7948	125	29	term	term	NOUN
easat-7948	125	30	implications	implication	NOUN
easat-7948	125	31	on	on	ADP
easat-7948	125	32	firm	firm	ADJ
easat-7948	125	33	profitability	profitability	NOUN
easat-7948	125	34	and	and	CCONJ
easat-7948	125	35	transparency	transparency	NOUN
easat-7948	125	36	.	.	PUNCT
easat-7948	126	1	this	this	DET
easat-7948	126	2	study	study	NOUN
easat-7948	126	3	contributes	contribute	VERB
easat-7948	126	4	to	to	ADP
easat-7948	126	5	corporate	corporate	ADJ
easat-7948	126	6	governance	governance	NOUN
easat-7948	126	7	research	research	NOUN
easat-7948	126	8	by	by	ADP
easat-7948	126	9	:	:	PUNCT
easat-7948	126	10	a.	a.	NOUN
easat-7948	126	11	providing	provide	VERB
easat-7948	126	12	empirical	empirical	ADJ
easat-7948	126	13	evidence	evidence	NOUN
easat-7948	126	14	on	on	ADP
easat-7948	126	15	the	the	DET
easat-7948	126	16	impact	impact	NOUN
easat-7948	126	17	of	of	ADP
easat-7948	126	18	political	political	ADJ
easat-7948	126	19	control	control	NOUN
easat-7948	126	20	on	on	ADP
easat-7948	126	21	earnings	earning	NOUN
easat-7948	126	22	management	management	NOUN
easat-7948	126	23	and	and	CCONJ
easat-7948	126	24	corporate	corporate	ADJ
easat-7948	126	25	performance	performance	NOUN
easat-7948	126	26	.	.	PUNCT
easat-7948	127	1	b.	b.	PROPN
easat-7948	127	2	introducing	introduce	VERB
easat-7948	127	3	a	a	DET
easat-7948	127	4	longitudinal	longitudinal	ADJ
easat-7948	127	5	perspective	perspective	NOUN
easat-7948	127	6	(	(	PUNCT
easat-7948	127	7	2019	2019	NUM
easat-7948	127	8	-	-	SYM
easat-7948	127	9	2024	2024	NUM
easat-7948	127	10	)	)	PUNCT
easat-7948	127	11	to	to	PART
easat-7948	127	12	analyze	analyze	VERB
easat-7948	127	13	financial	financial	ADJ
easat-7948	127	14	trends	trend	NOUN
easat-7948	127	15	.	.	PUNCT
easat-7948	128	1	c.	c.	NOUN
easat-7948	128	2	employing	employ	VERB
easat-7948	128	3	sem	sem	NOUN
easat-7948	128	4	and	and	CCONJ
easat-7948	128	5	panel	panel	NOUN
easat-7948	128	6	regression	regression	NOUN
easat-7948	128	7	to	to	PART
easat-7948	128	8	improve	improve	VERB
easat-7948	128	9	statistical	statistical	ADJ
easat-7948	128	10	accuracy	accuracy	NOUN
easat-7948	128	11	.	.	PUNCT
easat-7948	129	1	d.	d.	PROPN
easat-7948	129	2	offering	offer	VERB
easat-7948	129	3	policy	policy	NOUN
easat-7948	129	4	recommendations	recommendation	NOUN
easat-7948	129	5	to	to	PART
easat-7948	129	6	enhance	enhance	VERB
easat-7948	129	7	financial	financial	ADJ
easat-7948	129	8	transparency	transparency	NOUN
easat-7948	129	9	in	in	ADP
easat-7948	129	10	indonesian	indonesian	ADJ
easat-7948	129	11	soes	soe	NOUN
easat-7948	129	12	.	.	PUNCT
easat-7948	130	1	3	3	X
easat-7948	130	2	.	.	NOUN
easat-7948	130	3	result	result	NOUN
easat-7948	130	4	and	and	CCONJ
easat-7948	130	5	discussion	discussion	NOUN
easat-7948	130	6	this	this	DET
easat-7948	130	7	section	section	NOUN
easat-7948	130	8	presents	present	VERB
easat-7948	130	9	the	the	DET
easat-7948	130	10	empirical	empirical	ADJ
easat-7948	130	11	findings	finding	NOUN
easat-7948	130	12	of	of	ADP
easat-7948	130	13	the	the	DET
easat-7948	130	14	study	study	NOUN
easat-7948	130	15	,	,	PUNCT
easat-7948	130	16	examining	examine	VERB
easat-7948	130	17	the	the	DET
easat-7948	130	18	relationships	relationship	NOUN
easat-7948	130	19	between	between	ADP
easat-7948	130	20	political	political	ADJ
easat-7948	130	21	control	control	NOUN
easat-7948	130	22	,	,	PUNCT
easat-7948	130	23	earnings	earning	NOUN
easat-7948	130	24	management	management	NOUN
easat-7948	130	25	,	,	PUNCT
easat-7948	130	26	and	and	CCONJ
easat-7948	130	27	corporate	corporate	ADJ
easat-7948	130	28	performance	performance	NOUN
easat-7948	130	29	in	in	ADP
easat-7948	130	30	indonesian	indonesian	ADJ
easat-7948	130	31	soes	soe	NOUN
easat-7948	130	32	.	.	PUNCT
easat-7948	131	1	the	the	DET
easat-7948	131	2	results	result	NOUN
easat-7948	131	3	are	be	AUX
easat-7948	131	4	divided	divide	VERB
easat-7948	131	5	into	into	ADP
easat-7948	131	6	descriptive	descriptive	ADJ
easat-7948	131	7	statistics	statistic	NOUN
easat-7948	131	8	,	,	PUNCT
easat-7948	131	9	regression	regression	VERB
easat-7948	131	10	analysis	analysis	NOUN
easat-7948	131	11	,	,	PUNCT
easat-7948	131	12	and	and	CCONJ
easat-7948	131	13	hypothesis	hypothesis	NOUN
easat-7948	131	14	testing	testing	NOUN
easat-7948	131	15	summary	summary	NOUN
easat-7948	131	16	,	,	PUNCT
easat-7948	131	17	followed	follow	VERB
easat-7948	131	18	by	by	ADP
easat-7948	131	19	a	a	DET
easat-7948	131	20	discussion	discussion	NOUN
easat-7948	131	21	of	of	ADP
easat-7948	131	22	key	key	ADJ
easat-7948	131	23	findings	finding	NOUN
easat-7948	131	24	and	and	CCONJ
easat-7948	131	25	their	their	PRON
easat-7948	131	26	implications	implication	NOUN
easat-7948	131	27	.	.	PUNCT
easat-7948	132	1	3.1	3.1	NUM
easat-7948	132	2	.	.	PUNCT
easat-7948	132	3	descriptive	descriptive	ADJ
easat-7948	132	4	statistics	statistic	NOUN
easat-7948	132	5	before	before	ADP
easat-7948	132	6	conducting	conduct	VERB
easat-7948	132	7	hypothesis	hypothesis	NOUN
easat-7948	132	8	testing	testing	NOUN
easat-7948	132	9	,	,	PUNCT
easat-7948	132	10	it	it	PRON
easat-7948	132	11	is	be	AUX
easat-7948	132	12	essential	essential	ADJ
easat-7948	132	13	to	to	PART
easat-7948	132	14	understand	understand	VERB
easat-7948	132	15	the	the	DET
easat-7948	132	16	overall	overall	ADJ
easat-7948	132	17	trend	trend	NOUN
easat-7948	132	18	of	of	ADP
easat-7948	132	19	key	key	ADJ
easat-7948	132	20	variables	variable	NOUN
easat-7948	132	21	.	.	PUNCT
easat-7948	133	1	the	the	DET
easat-7948	133	2	following	follow	VERB
easat-7948	133	3	table	table	NOUN
easat-7948	133	4	summarizes	summarize	VERB
easat-7948	133	5	the	the	DET
easat-7948	133	6	descriptive	descriptive	ADJ
easat-7948	133	7	statistics	statistic	NOUN
easat-7948	133	8	of	of	ADP
easat-7948	133	9	political	political	ADJ
easat-7948	133	10	control	control	NOUN
easat-7948	133	11	,	,	PUNCT
easat-7948	133	12	earnings	earning	NOUN
easat-7948	133	13	management	management	NOUN
easat-7948	133	14	,	,	PUNCT
easat-7948	133	15	and	and	CCONJ
easat-7948	133	16	corporate	corporate	ADJ
easat-7948	133	17	performance	performance	NOUN
easat-7948	133	18	(	(	PUNCT
easat-7948	133	19	roa	roa	PROPN
easat-7948	133	20	&	&	CCONJ
easat-7948	133	21	roe	roe	PROPN
easat-7948	133	22	)	)	PUNCT
easat-7948	133	23	for	for	ADP
easat-7948	133	24	the	the	DET
easat-7948	133	25	three	three	NUM
easat-7948	133	26	selected	select	VERB
easat-7948	133	27	indonesian	indonesian	ADJ
easat-7948	133	28	soes	soe	NOUN
easat-7948	133	29	from	from	ADP
easat-7948	133	30	2019	2019	NUM
easat-7948	133	31	to	to	ADP
easat-7948	133	32	2024	2024	NUM
easat-7948	133	33	.	.	PUNCT
easat-7948	134	1	the	the	DET
easat-7948	134	2	table	table	NOUN
easat-7948	134	3	below	below	ADP
easat-7948	134	4	summarizes	summarize	NOUN
easat-7948	134	5	the	the	DET
easat-7948	134	6	key	key	ADJ
easat-7948	134	7	financial	financial	ADJ
easat-7948	134	8	and	and	CCONJ
easat-7948	134	9	governance	governance	NOUN
easat-7948	134	10	variables	variable	NOUN
easat-7948	134	11	for	for	ADP
easat-7948	134	12	the	the	DET
easat-7948	134	13	selected	select	VERB
easat-7948	134	14	indonesian	indonesian	ADJ
easat-7948	134	15	stateowned	stateowne	VERB
easat-7948	134	16	enterprises	enterprise	NOUN
easat-7948	134	17	(	(	PUNCT
easat-7948	134	18	soes	soe	NOUN
easat-7948	134	19	)	)	PUNCT
easat-7948	134	20	from	from	ADP
easat-7948	134	21	2019	2019	NUM
easat-7948	134	22	to	to	ADP
easat-7948	134	23	2024	2024	NUM
easat-7948	134	24	.	.	PUNCT
easat-7948	135	1	table	table	NOUN
easat-7948	135	2	1	1	NUM
easat-7948	135	3	.	.	PUNCT
easat-7948	135	4	descriptive	descriptive	ADJ
easat-7948	135	5	statistic	statistic	PROPN
easat-7948	135	6	.	.	PUNCT
easat-7948	136	1	year	year	NOUN
easat-7948	136	2	political	political	ADJ
easat-7948	136	3	control	control	NOUN
easat-7948	136	4	earnings	earning	NOUN
easat-7948	136	5	management	management	NOUN
easat-7948	136	6	(	(	PUNCT
easat-7948	136	7	discretionary	discretionary	ADJ
easat-7948	136	8	accruals	accrual	NOUN
easat-7948	136	9	)	)	PUNCT
easat-7948	136	10	roa	roa	NOUN
easat-7948	136	11	(	(	PUNCT
easat-7948	136	12	%	%	INTJ
easat-7948	136	13	)	)	PUNCT
easat-7948	136	14	roe	roe	NOUN
easat-7948	136	15	(	(	PUNCT
easat-7948	136	16	%	%	NOUN
easat-7948	136	17	)	)	PUNCT
easat-7948	136	18	2019	2019	NUM
easat-7948	136	19	8.0	8.0	NUM
easat-7948	136	20	0.45	0.45	NUM
easat-7948	136	21	5.2	5.2	NUM
easat-7948	136	22	12.1	12.1	NUM
easat-7948	136	23	2020	2020	NUM
easat-7948	136	24	9.0	9.0	NUM
easat-7948	136	25	0.50	0.50	NUM
easat-7948	136	26	4.8	4.8	NUM
easat-7948	136	27	11.5	11.5	NUM
easat-7948	136	28	2021	2021	NUM
easat-7948	136	29	9.5	9.5	NUM
easat-7948	136	30	0.55	0.55	NUM
easat-7948	136	31	4.3	4.3	NUM
easat-7948	136	32	10.8	10.8	NUM
easat-7948	136	33	2022	2022	NUM
easat-7948	136	34	10.0	10.0	NUM
easat-7948	136	35	0.60	0.60	NUM
easat-7948	136	36	3.9	3.9	NUM
easat-7948	136	37	10.2	10.2	NUM
easat-7948	136	38	2023	2023	NUM
easat-7948	136	39	9.0	9.0	NUM
easat-7948	136	40	0.52	0.52	NUM
easat-7948	136	41	4.5	4.5	NUM
easat-7948	136	42	11.0	11.0	NUM
easat-7948	136	43	2024	2024	NUM
easat-7948	136	44	8.5	8.5	NUM
easat-7948	136	45	0.48	0.48	NUM
easat-7948	136	46	4.9	4.9	NUM
easat-7948	136	47	11.6	11.6	NUM
easat-7948	136	48	799	799	NUM
easat-7948	136	49	edelweiss	edelweiss	PROPN
easat-7948	136	50	applied	apply	VERB
easat-7948	136	51	science	science	NOUN
easat-7948	136	52	and	and	CCONJ
easat-7948	136	53	technology	technology	NOUN
easat-7948	136	54	issn	issn	PROPN
easat-7948	136	55	:	:	PUNCT
easat-7948	136	56	2576	2576	NUM
easat-7948	136	57	-	-	SYM
easat-7948	136	58	8484	8484	NUM
easat-7948	136	59	vol	vol	NOUN
easat-7948	136	60	.	.	PROPN
easat-7948	137	1	9	9	NUM
easat-7948	137	2	,	,	PUNCT
easat-7948	137	3	no	no	INTJ
easat-7948	137	4	.	.	NOUN
easat-7948	138	1	6	6	NUM
easat-7948	138	2	:	:	PUNCT
easat-7948	138	3	793	793	NUM
easat-7948	138	4	-	-	SYM
easat-7948	138	5	804	804	NUM
easat-7948	138	6	,	,	PUNCT
easat-7948	138	7	2025	2025	NUM
easat-7948	138	8	doi	doi	NOUN
easat-7948	138	9	:	:	PUNCT
easat-7948	138	10	10.55214/25768484.v9i6.7948	10.55214/25768484.v9i6.7948	PROPN
easat-7948	138	11	©	©	PROPN
easat-7948	138	12	2025	2025	NUM
easat-7948	138	13	by	by	ADP
easat-7948	138	14	the	the	DET
easat-7948	138	15	authors	author	NOUN
easat-7948	138	16	;	;	PUNCT
easat-7948	138	17	licensee	licensee	PROPN
easat-7948	138	18	learning	learn	VERB
easat-7948	138	19	gate	gate	NOUN
easat-7948	138	20	3.1.1	3.1.1	NUM
easat-7948	138	21	.	.	PUNCT
easat-7948	139	1	interpretation	interpretation	NOUN
easat-7948	139	2	of	of	ADP
easat-7948	139	3	descriptive	descriptive	ADJ
easat-7948	139	4	statistics	statistic	NOUN
easat-7948	139	5	a.	a.	PROPN
easat-7948	139	6	political	political	ADJ
easat-7948	139	7	control	control	NOUN
easat-7948	139	8	increased	increase	VERB
easat-7948	139	9	from	from	ADP
easat-7948	139	10	2019	2019	NUM
easat-7948	139	11	to	to	ADP
easat-7948	139	12	2022	2022	NUM
easat-7948	139	13	,	,	PUNCT
easat-7948	139	14	peaking	peak	VERB
easat-7948	139	15	at	at	ADP
easat-7948	139	16	10.0	10.0	NUM
easat-7948	139	17	in	in	ADP
easat-7948	139	18	2022	2022	NUM
easat-7948	139	19	,	,	PUNCT
easat-7948	139	20	before	before	ADP
easat-7948	139	21	declining	decline	VERB
easat-7948	139	22	to	to	ADP
easat-7948	139	23	8.5	8.5	NUM
easat-7948	139	24	in	in	ADP
easat-7948	139	25	2024	2024	NUM
easat-7948	139	26	.	.	PUNCT
easat-7948	140	1	b.	b.	PROPN
easat-7948	140	2	earnings	earning	NOUN
easat-7948	140	3	management	management	NOUN
easat-7948	140	4	(	(	PUNCT
easat-7948	140	5	discretionary	discretionary	ADJ
easat-7948	140	6	accruals	accrual	NOUN
easat-7948	140	7	)	)	PUNCT
easat-7948	140	8	followed	follow	VERB
easat-7948	140	9	a	a	DET
easat-7948	140	10	similar	similar	ADJ
easat-7948	140	11	pattern	pattern	NOUN
easat-7948	140	12	,	,	PUNCT
easat-7948	140	13	rising	rise	VERB
easat-7948	140	14	from	from	ADP
easat-7948	140	15	0.45	0.45	NUM
easat-7948	140	16	in	in	ADP
easat-7948	140	17	2019	2019	NUM
easat-7948	140	18	to	to	ADP
easat-7948	140	19	0.60	0.60	NUM
easat-7948	140	20	in	in	ADP
easat-7948	140	21	2022	2022	NUM
easat-7948	140	22	,	,	PUNCT
easat-7948	140	23	then	then	ADV
easat-7948	140	24	decreasing	decrease	VERB
easat-7948	140	25	afterward	afterward	ADV
easat-7948	140	26	.	.	PUNCT
easat-7948	141	1	c.	c.	NOUN
easat-7948	141	2	corporate	corporate	ADJ
easat-7948	141	3	performance	performance	NOUN
easat-7948	141	4	(	(	PUNCT
easat-7948	141	5	roa	roa	PROPN
easat-7948	141	6	&	&	CCONJ
easat-7948	141	7	roe	roe	PROPN
easat-7948	141	8	)	)	PUNCT
easat-7948	141	9	declined	decline	VERB
easat-7948	141	10	as	as	SCONJ
easat-7948	141	11	political	political	ADJ
easat-7948	141	12	control	control	NOUN
easat-7948	141	13	increased	increase	VERB
easat-7948	141	14	,	,	PUNCT
easat-7948	141	15	suggesting	suggest	VERB
easat-7948	141	16	that	that	SCONJ
easat-7948	141	17	higher	high	ADJ
easat-7948	141	18	political	political	ADJ
easat-7948	141	19	influence	influence	NOUN
easat-7948	141	20	may	may	AUX
easat-7948	141	21	be	be	AUX
easat-7948	141	22	associated	associate	VERB
easat-7948	141	23	with	with	ADP
easat-7948	141	24	weaker	weak	ADJ
easat-7948	141	25	financial	financial	ADJ
easat-7948	141	26	performance	performance	NOUN
easat-7948	141	27	.	.	PUNCT
easat-7948	142	1	the	the	DET
easat-7948	142	2	trends	trend	NOUN
easat-7948	142	3	indicate	indicate	VERB
easat-7948	142	4	that	that	SCONJ
easat-7948	142	5	as	as	SCONJ
easat-7948	142	6	political	political	ADJ
easat-7948	142	7	control	control	NOUN
easat-7948	142	8	strengthens	strengthen	VERB
easat-7948	142	9	,	,	PUNCT
easat-7948	142	10	earnings	earning	NOUN
easat-7948	142	11	management	management	NOUN
easat-7948	142	12	becomes	become	VERB
easat-7948	142	13	more	more	ADV
easat-7948	142	14	aggressive	aggressive	ADJ
easat-7948	142	15	,	,	PUNCT
easat-7948	142	16	and	and	CCONJ
easat-7948	142	17	corporate	corporate	ADJ
easat-7948	142	18	performance	performance	NOUN
easat-7948	142	19	declines	decline	VERB
easat-7948	142	20	.	.	PUNCT
easat-7948	143	1	the	the	DET
easat-7948	143	2	following	follow	VERB
easat-7948	143	3	section	section	NOUN
easat-7948	143	4	validates	validate	VERB
easat-7948	143	5	these	these	DET
easat-7948	143	6	observations	observation	NOUN
easat-7948	143	7	through	through	ADP
easat-7948	143	8	regression	regression	NOUN
easat-7948	143	9	analysis	analysis	NOUN
easat-7948	143	10	.	.	PUNCT
easat-7948	144	1	figure	figure	NOUN
easat-7948	144	2	2	2	NUM
easat-7948	144	3	.	.	NOUN
easat-7948	144	4	trend	trend	NOUN
easat-7948	144	5	of	of	ADP
easat-7948	144	6	political	political	ADJ
easat-7948	144	7	control	control	NOUN
easat-7948	144	8	,	,	PUNCT
easat-7948	144	9	earnngs	earnng	VERB
easat-7948	144	10	management	management	NOUN
easat-7948	144	11	,	,	PUNCT
easat-7948	144	12	and	and	CCONJ
easat-7948	144	13	roa	roa	PROPN
easat-7948	144	14	(	(	PUNCT
easat-7948	144	15	2019	2019	NUM
easat-7948	144	16	-	-	SYM
easat-7948	144	17	2024	2024	NUM
easat-7948	144	18	)	)	PUNCT
easat-7948	144	19	.	.	PUNCT
easat-7948	145	1	3.1.2	3.1.2	X
easat-7948	145	2	.	.	PUNCT
easat-7948	145	3	graph	graph	NOUN
easat-7948	145	4	description	description	NOUN
easat-7948	145	5	the	the	DET
easat-7948	145	6	first	first	ADJ
easat-7948	145	7	graph	graph	NOUN
easat-7948	145	8	illustrates	illustrate	VERB
easat-7948	145	9	the	the	DET
easat-7948	145	10	trends	trend	NOUN
easat-7948	145	11	of	of	ADP
easat-7948	145	12	political	political	ADJ
easat-7948	145	13	control	control	NOUN
easat-7948	145	14	,	,	PUNCT
easat-7948	145	15	earnings	earning	NOUN
easat-7948	145	16	management	management	NOUN
easat-7948	145	17	(	(	PUNCT
easat-7948	145	18	discretionary	discretionary	ADJ
easat-7948	145	19	accruals	accrual	NOUN
easat-7948	145	20	)	)	PUNCT
easat-7948	145	21	,	,	PUNCT
easat-7948	145	22	and	and	CCONJ
easat-7948	145	23	corporate	corporate	ADJ
easat-7948	145	24	performance	performance	NOUN
easat-7948	145	25	(	(	PUNCT
easat-7948	145	26	roa	roa	NOUN
easat-7948	145	27	)	)	PUNCT
easat-7948	145	28	from	from	ADP
easat-7948	145	29	2019	2019	NUM
easat-7948	145	30	to	to	ADP
easat-7948	145	31	2024	2024	NUM
easat-7948	145	32	.	.	PUNCT
easat-7948	146	1	a.	a.	NOUN
easat-7948	146	2	the	the	DET
easat-7948	146	3	red	red	ADJ
easat-7948	146	4	solid	solid	ADJ
easat-7948	146	5	line	line	NOUN
easat-7948	146	6	(	(	PUNCT
easat-7948	146	7	political	political	ADJ
easat-7948	146	8	control	control	NOUN
easat-7948	146	9	index	index	NOUN
easat-7948	146	10	)	)	PUNCT
easat-7948	146	11	shows	show	VERB
easat-7948	146	12	an	an	DET
easat-7948	146	13	increasing	increase	VERB
easat-7948	146	14	trend	trend	NOUN
easat-7948	146	15	from	from	ADP
easat-7948	146	16	8.0	8.0	NUM
easat-7948	146	17	in	in	ADP
easat-7948	146	18	2019	2019	NUM
easat-7948	146	19	to	to	ADP
easat-7948	146	20	a	a	DET
easat-7948	146	21	peak	peak	NOUN
easat-7948	146	22	of	of	ADP
easat-7948	146	23	10.0	10.0	NUM
easat-7948	146	24	in	in	ADP
easat-7948	146	25	2022	2022	NUM
easat-7948	146	26	,	,	PUNCT
easat-7948	146	27	before	before	ADP
easat-7948	146	28	slightly	slightly	ADV
easat-7948	146	29	declining	decline	VERB
easat-7948	146	30	.	.	PUNCT
easat-7948	147	1	this	this	PRON
easat-7948	147	2	indicates	indicate	VERB
easat-7948	147	3	a	a	DET
easat-7948	147	4	period	period	NOUN
easat-7948	147	5	of	of	ADP
easat-7948	147	6	stronger	strong	ADJ
easat-7948	147	7	government	government	NOUN
easat-7948	147	8	influence	influence	NOUN
easat-7948	147	9	over	over	ADP
easat-7948	147	10	soes	soe	NOUN
easat-7948	147	11	.	.	PUNCT
easat-7948	148	1	b.	b.	PROPN
easat-7948	149	1	the	the	DET
easat-7948	149	2	blue	blue	PROPN
easat-7948	149	3	dashed	dash	VERB
easat-7948	149	4	line	line	NOUN
easat-7948	149	5	(	(	PUNCT
easat-7948	149	6	earnings	earning	NOUN
easat-7948	149	7	management	management	NOUN
easat-7948	149	8	index	index	NOUN
easat-7948	149	9	)	)	PUNCT
easat-7948	149	10	follows	follow	VERB
easat-7948	149	11	a	a	DET
easat-7948	149	12	similar	similar	ADJ
easat-7948	149	13	pattern	pattern	NOUN
easat-7948	149	14	,	,	PUNCT
easat-7948	149	15	peaking	peak	VERB
easat-7948	149	16	at	at	ADP
easat-7948	149	17	0.60	0.60	NUM
easat-7948	149	18	in	in	ADP
easat-7948	149	19	2022	2022	NUM
easat-7948	149	20	,	,	PUNCT
easat-7948	149	21	suggesting	suggest	VERB
easat-7948	149	22	that	that	SCONJ
easat-7948	149	23	higher	high	ADJ
easat-7948	149	24	political	political	ADJ
easat-7948	149	25	control	control	NOUN
easat-7948	149	26	leads	lead	VERB
easat-7948	149	27	to	to	ADP
easat-7948	149	28	more	more	ADJ
easat-7948	149	29	earnings	earning	NOUN
easat-7948	149	30	manipulation	manipulation	NOUN
easat-7948	149	31	.	.	PUNCT
easat-7948	150	1	c.	c.	NOUN
easat-7948	150	2	the	the	DET
easat-7948	150	3	green	green	PROPN
easat-7948	150	4	dotted	dotted	ADJ
easat-7948	150	5	line	line	NOUN
easat-7948	150	6	(	(	PUNCT
easat-7948	150	7	corporate	corporate	ADJ
easat-7948	150	8	performance	performance	NOUN
easat-7948	150	9	roa	roa	NOUN
easat-7948	150	10	)	)	PUNCT
easat-7948	150	11	demonstrates	demonstrate	VERB
easat-7948	150	12	a	a	DET
easat-7948	150	13	declining	decline	VERB
easat-7948	150	14	trend	trend	NOUN
easat-7948	150	15	from	from	ADP
easat-7948	150	16	5.2	5.2	NUM
easat-7948	150	17	%	%	NOUN
easat-7948	150	18	in	in	ADP
easat-7948	150	19	2019	2019	NUM
easat-7948	150	20	to	to	PART
easat-7948	150	21	3.9	3.9	NUM
easat-7948	150	22	%	%	NOUN
easat-7948	150	23	in	in	ADP
easat-7948	150	24	2022	2022	NUM
easat-7948	150	25	,	,	PUNCT
easat-7948	150	26	before	before	ADP
easat-7948	150	27	slightly	slightly	ADV
easat-7948	150	28	recovering	recover	VERB
easat-7948	150	29	.	.	PUNCT
easat-7948	151	1	this	this	PRON
easat-7948	151	2	suggests	suggest	VERB
easat-7948	151	3	that	that	SCONJ
easat-7948	151	4	earnings	earning	NOUN
easat-7948	151	5	management	management	NOUN
easat-7948	151	6	negatively	negatively	ADV
easat-7948	151	7	impacts	impact	VERB
easat-7948	151	8	corporate	corporate	ADJ
easat-7948	151	9	performance	performance	NOUN
easat-7948	151	10	.	.	PUNCT
easat-7948	152	1	3.1.3	3.1.3	X
easat-7948	152	2	.	.	PUNCT
easat-7948	152	3	graph	graph	NOUN
easat-7948	152	4	interpretation	interpretation	NOUN
easat-7948	152	5	a.	a.	NOUN
easat-7948	152	6	as	as	ADP
easat-7948	152	7	political	political	ADJ
easat-7948	152	8	control	control	NOUN
easat-7948	152	9	increases	increase	NOUN
easat-7948	152	10	,	,	PUNCT
easat-7948	152	11	earnings	earning	NOUN
easat-7948	152	12	management	management	NOUN
easat-7948	152	13	also	also	ADV
easat-7948	152	14	rises	rise	VERB
easat-7948	152	15	,	,	PUNCT
easat-7948	152	16	indicating	indicate	VERB
easat-7948	152	17	that	that	SCONJ
easat-7948	152	18	politically	politically	ADV
easat-7948	152	19	controlled	control	VERB
easat-7948	152	20	soes	soe	NOUN
easat-7948	152	21	are	be	AUX
easat-7948	152	22	more	more	ADV
easat-7948	152	23	likely	likely	ADJ
easat-7948	152	24	to	to	PART
easat-7948	152	25	manipulate	manipulate	VERB
easat-7948	152	26	earnings	earning	NOUN
easat-7948	152	27	.	.	PUNCT
easat-7948	153	1	b.	b.	PROPN
easat-7948	154	1	as	as	SCONJ
easat-7948	154	2	earnings	earning	NOUN
easat-7948	154	3	management	management	NOUN
easat-7948	154	4	increases	increase	NOUN
easat-7948	154	5	,	,	PUNCT
easat-7948	154	6	corporate	corporate	ADJ
easat-7948	154	7	performance	performance	NOUN
easat-7948	154	8	(	(	PUNCT
easat-7948	154	9	roa	roa	NOUN
easat-7948	154	10	)	)	PUNCT
easat-7948	154	11	declines	decline	VERB
easat-7948	154	12	,	,	PUNCT
easat-7948	154	13	suggesting	suggest	VERB
easat-7948	154	14	that	that	SCONJ
easat-7948	154	15	excessive	excessive	ADJ
easat-7948	154	16	financial	financial	ADJ
easat-7948	154	17	manipulation	manipulation	NOUN
easat-7948	154	18	harms	harm	VERB
easat-7948	154	19	profitability	profitability	NOUN
easat-7948	154	20	.	.	PUNCT
easat-7948	155	1	800	800	NUM
easat-7948	155	2	edelweiss	edelweiss	PROPN
easat-7948	155	3	applied	apply	VERB
easat-7948	155	4	science	science	NOUN
easat-7948	155	5	and	and	CCONJ
easat-7948	155	6	technology	technology	NOUN
easat-7948	155	7	issn	issn	PROPN
easat-7948	155	8	:	:	PUNCT
easat-7948	155	9	2576	2576	NUM
easat-7948	155	10	-	-	SYM
easat-7948	155	11	8484	8484	NUM
easat-7948	155	12	vol	vol	NOUN
easat-7948	155	13	.	.	PROPN
easat-7948	156	1	9	9	NUM
easat-7948	156	2	,	,	PUNCT
easat-7948	156	3	no	no	INTJ
easat-7948	156	4	.	.	NOUN
easat-7948	157	1	6	6	NUM
easat-7948	157	2	:	:	PUNCT
easat-7948	157	3	793	793	NUM
easat-7948	157	4	-	-	SYM
easat-7948	157	5	804	804	NUM
easat-7948	157	6	,	,	PUNCT
easat-7948	157	7	2025	2025	NUM
easat-7948	157	8	doi	doi	NOUN
easat-7948	157	9	:	:	PUNCT
easat-7948	157	10	10.55214/25768484.v9i6.7948	10.55214/25768484.v9i6.7948	PROPN
easat-7948	157	11	©	©	PROPN
easat-7948	157	12	2025	2025	NUM
easat-7948	157	13	by	by	ADP
easat-7948	157	14	the	the	DET
easat-7948	157	15	authors	author	NOUN
easat-7948	157	16	;	;	PUNCT
easat-7948	157	17	licensee	licensee	PROPN
easat-7948	157	18	learning	learning	PROPN
easat-7948	157	19	gate	gate	PROPN
easat-7948	157	20	c.	c.	PROPN
easat-7948	157	21	the	the	DET
easat-7948	157	22	decline	decline	NOUN
easat-7948	157	23	in	in	ADP
easat-7948	157	24	political	political	ADJ
easat-7948	157	25	control	control	NOUN
easat-7948	157	26	from	from	ADP
easat-7948	157	27	2023	2023	NUM
easat-7948	157	28	onwards	onwards	ADP
easat-7948	157	29	correlates	correlate	VERB
easat-7948	157	30	with	with	ADP
easat-7948	157	31	a	a	DET
easat-7948	157	32	reduction	reduction	NOUN
easat-7948	157	33	in	in	ADP
easat-7948	157	34	earnings	earning	NOUN
easat-7948	157	35	management	management	NOUN
easat-7948	157	36	and	and	CCONJ
easat-7948	157	37	a	a	DET
easat-7948	157	38	slight	slight	ADJ
easat-7948	157	39	improvement	improvement	NOUN
easat-7948	157	40	in	in	ADP
easat-7948	157	41	roa	roa	PROPN
easat-7948	157	42	,	,	PUNCT
easat-7948	157	43	reinforcing	reinforce	VERB
easat-7948	157	44	the	the	DET
easat-7948	157	45	idea	idea	NOUN
easat-7948	157	46	that	that	SCONJ
easat-7948	157	47	less	less	ADJ
easat-7948	157	48	government	government	NOUN
easat-7948	157	49	intervention	intervention	NOUN
easat-7948	157	50	leads	lead	VERB
easat-7948	157	51	to	to	ADP
easat-7948	157	52	better	well	ADJ
easat-7948	157	53	corporate	corporate	ADJ
easat-7948	157	54	performance	performance	NOUN
easat-7948	157	55	.	.	PUNCT
easat-7948	158	1	3.2	3.2	NUM
easat-7948	158	2	.	.	PUNCT
easat-7948	159	1	regression	regression	VERB
easat-7948	159	2	analysis	analysis	NOUN
easat-7948	159	3	to	to	PART
easat-7948	159	4	examine	examine	VERB
easat-7948	159	5	the	the	DET
easat-7948	159	6	impact	impact	NOUN
easat-7948	159	7	of	of	ADP
easat-7948	159	8	political	political	ADJ
easat-7948	159	9	control	control	NOUN
easat-7948	159	10	and	and	CCONJ
easat-7948	159	11	earnings	earning	NOUN
easat-7948	159	12	management	management	NOUN
easat-7948	159	13	on	on	ADP
easat-7948	159	14	corporate	corporate	ADJ
easat-7948	159	15	performance	performance	NOUN
easat-7948	159	16	,	,	PUNCT
easat-7948	159	17	an	an	DET
easat-7948	159	18	ordinary	ordinary	ADJ
easat-7948	159	19	least	least	ADJ
easat-7948	159	20	squares	square	NOUN
easat-7948	159	21	(	(	PUNCT
easat-7948	159	22	ols	ol	NOUN
easat-7948	159	23	)	)	PUNCT
easat-7948	159	24	regression	regression	NOUN
easat-7948	159	25	model	model	NOUN
easat-7948	159	26	was	be	AUX
easat-7948	159	27	estimated	estimate	VERB
easat-7948	159	28	using	use	VERB
easat-7948	159	29	return	return	NOUN
easat-7948	159	30	on	on	ADP
easat-7948	159	31	assets	asset	NOUN
easat-7948	159	32	(	(	PUNCT
easat-7948	159	33	roa	roa	NOUN
easat-7948	159	34	)	)	PUNCT
easat-7948	159	35	as	as	ADP
easat-7948	159	36	the	the	DET
easat-7948	159	37	dependent	dependent	ADJ
easat-7948	159	38	variable	variable	NOUN
easat-7948	160	1	[	[	X
easat-7948	160	2	20	20	NUM
easat-7948	160	3	]	]	PUNCT
easat-7948	160	4	.	.	PUNCT
easat-7948	161	1	the	the	DET
easat-7948	161	2	regression	regression	NOUN
easat-7948	161	3	equation	equation	NOUN
easat-7948	161	4	used	use	VERB
easat-7948	161	5	is	be	AUX
easat-7948	161	6	:	:	PUNCT
easat-7948	161	7	𝑅𝑂𝐴𝑖𝑡	𝑅𝑂𝐴𝑖𝑡	CCONJ
easat-7948	161	8	=	=	SYM
easat-7948	161	9	𝛽0	𝛽0	PROPN
easat-7948	161	10	+	+	CCONJ
easat-7948	161	11	𝛽1𝑃𝑂𝐿𝑖𝑡	𝛽1𝑃𝑂𝐿𝑖𝑡	ADJ
easat-7948	161	12	+	+	CCONJ
easat-7948	161	13	𝛽2𝐸𝑀𝑖𝑡	𝛽2𝐸𝑀𝑖𝑡	PUNCT
easat-7948	161	14	+	+	CCONJ
easat-7948	161	15	𝜖𝑖𝑡	𝜖𝑖𝑡	ADJ
easat-7948	161	16	(	(	PUNCT
easat-7948	161	17	1	1	NUM
easat-7948	161	18	)	)	PUNCT
easat-7948	161	19	where	where	SCONJ
easat-7948	161	20	:	:	PUNCT
easat-7948	161	21	𝑅𝑂𝐴𝑖𝑡	𝑅𝑂𝐴𝑖𝑡	NUM
easat-7948	161	22	:	:	PUNCT
easat-7948	161	23	return	return	VERB
easat-7948	161	24	on	on	ADP
easat-7948	161	25	assets	asset	NOUN
easat-7948	161	26	of	of	ADP
easat-7948	161	27	soes	soe	NOUN
easat-7948	161	28	at	at	ADP
easat-7948	161	29	time	time	NOUN
easat-7948	161	30	t	t	PROPN
easat-7948	161	31	𝑃𝑂𝐿𝑖𝑡	𝑃𝑂𝐿𝑖𝑡	NUM
easat-7948	161	32	:	:	PUNCT
easat-7948	161	33	political	political	ADJ
easat-7948	161	34	control	control	NOUN
easat-7948	161	35	index	index	NOUN
easat-7948	161	36	at	at	ADP
easat-7948	161	37	time	time	NOUN
easat-7948	161	38	t	t	PROPN
easat-7948	161	39	𝐸𝑀𝑖𝑡	𝐸𝑀𝑖𝑡	NOUN
easat-7948	161	40	:	:	PUNCT
easat-7948	161	41	earnings	earning	NOUN
easat-7948	161	42	management	management	NOUN
easat-7948	161	43	(	(	PUNCT
easat-7948	161	44	discretionary	discretionary	ADJ
easat-7948	161	45	accruals	accrual	NOUN
easat-7948	161	46	)	)	PUNCT
easat-7948	161	47	at	at	ADP
easat-7948	161	48	time	time	NOUN
easat-7948	161	49	t	t	PROPN
easat-7948	161	50	𝜖𝑖𝑡	𝜖𝑖𝑡	PROPN
easat-7948	161	51	:	:	PUNCT
easat-7948	161	52	error	error	NOUN
easat-7948	161	53	term	term	NOUN
easat-7948	161	54	the	the	DET
easat-7948	161	55	regression	regression	NOUN
easat-7948	161	56	results	result	NOUN
easat-7948	161	57	are	be	AUX
easat-7948	161	58	summarized	summarize	VERB
easat-7948	161	59	in	in	ADP
easat-7948	161	60	the	the	DET
easat-7948	161	61	table	table	NOUN
easat-7948	161	62	below	below	ADV
easat-7948	161	63	:	:	PUNCT
easat-7948	161	64	table	table	NOUN
easat-7948	161	65	2	2	NUM
easat-7948	161	66	.	.	PUNCT
easat-7948	161	67	analysis	analysis	NOUN
easat-7948	161	68	regression	regression	NOUN
easat-7948	161	69	result	result	NOUN
easat-7948	161	70	.	.	PUNCT
easat-7948	162	1	variable	variable	ADJ
easat-7948	162	2	coefficient	coefficient	NOUN
easat-7948	162	3	(	(	PUNCT
easat-7948	162	4	β	β	NOUN
easat-7948	162	5	)	)	PUNCT
easat-7948	162	6	std	std	NOUN
easat-7948	162	7	.	.	NOUN
easat-7948	163	1	error	error	NOUN
easat-7948	163	2	tstatistic	tstatistic	ADJ
easat-7948	163	3	pvalue	pvalue	NOUN
easat-7948	163	4	95	95	NUM
easat-7948	163	5	%	%	NOUN
easat-7948	163	6	confidence	confidence	NOUN
easat-7948	163	7	interval	interval	NOUN
easat-7948	163	8	constant	constant	ADJ
easat-7948	163	9	8.8105	8.8105	NUM
easat-7948	163	10	0.478	0.478	NUM
easat-7948	163	11	18.433	18.433	NUM
easat-7948	163	12	0.000	0.000	NUM
easat-7948	163	13	*	*	PUNCT
easat-7948	163	14	*	*	PUNCT
easat-7948	164	1	[	[	X
easat-7948	164	2	7.289	7.289	NUM
easat-7948	164	3	,	,	PUNCT
easat-7948	164	4	10.332	10.332	NUM
easat-7948	164	5	]	]	PUNCT
easat-7948	164	6	political	political	ADJ
easat-7948	164	7	control	control	NOUN
easat-7948	164	8	(	(	PUNCT
easat-7948	164	9	x1	x1	PROPN
easat-7948	164	10	)	)	PUNCT
easat-7948	164	11	0.1278	0.1278	NUM
easat-7948	164	12	0.187	0.187	NUM
easat-7948	164	13	0.682	0.682	NUM
easat-7948	164	14	0.544	0.544	NUM
easat-7948	165	1	[	[	X
easat-7948	165	2	-0.469	-0.469	NOUN
easat-7948	165	3	,	,	PUNCT
easat-7948	165	4	0.725	0.725	NUM
easat-7948	165	5	]	]	PUNCT
easat-7948	165	6	earnings	earning	NOUN
easat-7948	165	7	management	management	NOUN
easat-7948	165	8	(	(	PUNCT
easat-7948	165	9	x2	x2	PROPN
easat-7948	165	10	)	)	PUNCT
easat-7948	165	11	-10.3759	-10.3759	PUNCT
easat-7948	165	12	2.494	2.494	NUM
easat-7948	165	13	-4.161	-4.161	NUM
easat-7948	165	14	0.025	0.025	NUM
easat-7948	165	15	*	*	PUNCT
easat-7948	165	16	*	*	PUNCT
easat-7948	166	1	[	[	X
easat-7948	166	2	-18.312	-18.312	X
easat-7948	166	3	,	,	PUNCT
easat-7948	166	4	-2.440	-2.440	PROPN
easat-7948	166	5	]	]	X
easat-7948	166	6	3.2.1	3.2.1	X
easat-7948	166	7	.	.	PUNCT
easat-7948	166	8	interpretation	interpretation	NOUN
easat-7948	166	9	of	of	ADP
easat-7948	166	10	regression	regression	NOUN
easat-7948	166	11	results	result	VERB
easat-7948	166	12	a.	a.	NOUN
easat-7948	166	13	the	the	DET
easat-7948	166	14	r²	r²	NOUN
easat-7948	166	15	value	value	NOUN
easat-7948	166	16	of	of	ADP
easat-7948	166	17	0.992	0.992	NUM
easat-7948	166	18	indicates	indicate	VERB
easat-7948	166	19	that	that	SCONJ
easat-7948	166	20	99.2	99.2	NUM
easat-7948	166	21	%	%	NOUN
easat-7948	166	22	of	of	ADP
easat-7948	166	23	the	the	DET
easat-7948	166	24	variance	variance	NOUN
easat-7948	166	25	in	in	ADP
easat-7948	166	26	corporate	corporate	ADJ
easat-7948	166	27	performance	performance	NOUN
easat-7948	166	28	(	(	PUNCT
easat-7948	166	29	roa	roa	NOUN
easat-7948	166	30	)	)	PUNCT
easat-7948	166	31	is	be	AUX
easat-7948	166	32	explained	explain	VERB
easat-7948	166	33	by	by	ADP
easat-7948	166	34	political	political	ADJ
easat-7948	166	35	control	control	NOUN
easat-7948	166	36	and	and	CCONJ
easat-7948	166	37	earnings	earning	NOUN
easat-7948	166	38	management	management	NOUN
easat-7948	166	39	.	.	PUNCT
easat-7948	167	1	b.	b.	PROPN
easat-7948	167	2	political	political	ADJ
easat-7948	167	3	control	control	NOUN
easat-7948	167	4	(	(	PUNCT
easat-7948	167	5	p	p	X
easat-7948	167	6	=	=	NOUN
easat-7948	167	7	0.544	0.544	NUM
easat-7948	167	8	)	)	PUNCT
easat-7948	167	9	is	be	AUX
easat-7948	167	10	not	not	PART
easat-7948	167	11	statistically	statistically	ADV
easat-7948	167	12	significant	significant	ADJ
easat-7948	167	13	,	,	PUNCT
easat-7948	167	14	meaning	mean	VERB
easat-7948	167	15	that	that	SCONJ
easat-7948	167	16	political	political	ADJ
easat-7948	167	17	control	control	NOUN
easat-7948	167	18	alone	alone	ADV
easat-7948	167	19	does	do	AUX
easat-7948	167	20	not	not	PART
easat-7948	167	21	have	have	VERB
easat-7948	167	22	a	a	DET
easat-7948	167	23	direct	direct	ADJ
easat-7948	167	24	impact	impact	NOUN
easat-7948	167	25	on	on	ADP
easat-7948	167	26	corporate	corporate	ADJ
easat-7948	167	27	performance	performance	NOUN
easat-7948	167	28	.	.	PUNCT
easat-7948	168	1	c.	c.	NOUN
easat-7948	168	2	earnings	earning	NOUN
easat-7948	168	3	management	management	NOUN
easat-7948	168	4	(	(	PUNCT
easat-7948	168	5	p	p	NOUN
easat-7948	168	6	=	=	NOUN
easat-7948	168	7	0.025	0.025	NUM
easat-7948	168	8	)	)	PUNCT
easat-7948	168	9	is	be	AUX
easat-7948	168	10	statistically	statistically	ADV
easat-7948	168	11	significant	significant	ADJ
easat-7948	168	12	and	and	CCONJ
easat-7948	168	13	negatively	negatively	ADV
easat-7948	168	14	affects	affect	VERB
easat-7948	168	15	corporate	corporate	ADJ
easat-7948	168	16	performance	performance	NOUN
easat-7948	168	17	,	,	PUNCT
easat-7948	168	18	confirming	confirm	VERB
easat-7948	168	19	that	that	SCONJ
easat-7948	168	20	higher	high	ADJ
easat-7948	168	21	earnings	earning	NOUN
easat-7948	168	22	manipulation	manipulation	NOUN
easat-7948	168	23	leads	lead	VERB
easat-7948	168	24	to	to	ADP
easat-7948	168	25	lower	low	ADJ
easat-7948	168	26	financial	financial	ADJ
easat-7948	168	27	efficiency	efficiency	NOUN
easat-7948	168	28	.	.	PUNCT
easat-7948	169	1	d.	d.	PROPN
easat-7948	169	2	the	the	DET
easat-7948	169	3	high	high	ADJ
easat-7948	169	4	f	f	NOUN
easat-7948	169	5	-	-	PUNCT
easat-7948	169	6	statistic	statistic	NOUN
easat-7948	169	7	(	(	PUNCT
easat-7948	169	8	194.4	194.4	NUM
easat-7948	169	9	,	,	PUNCT
easat-7948	169	10	p	p	X
easat-7948	169	11	=	=	NOUN
easat-7948	169	12	0.00067	0.00067	NUM
easat-7948	169	13	)	)	PUNCT
easat-7948	169	14	confirms	confirm	VERB
easat-7948	169	15	that	that	SCONJ
easat-7948	169	16	the	the	DET
easat-7948	169	17	overall	overall	ADJ
easat-7948	169	18	model	model	NOUN
easat-7948	169	19	is	be	AUX
easat-7948	169	20	highly	highly	ADV
easat-7948	169	21	significant	significant	ADJ
easat-7948	169	22	.	.	PUNCT
easat-7948	170	1	the	the	DET
easat-7948	170	2	findings	finding	NOUN
easat-7948	170	3	suggest	suggest	VERB
easat-7948	170	4	that	that	SCONJ
easat-7948	170	5	earnings	earning	NOUN
easat-7948	170	6	management	management	NOUN
easat-7948	170	7	plays	play	VERB
easat-7948	170	8	a	a	DET
easat-7948	170	9	mediating	mediate	VERB
easat-7948	170	10	role	role	NOUN
easat-7948	170	11	between	between	ADP
easat-7948	170	12	political	political	ADJ
easat-7948	170	13	control	control	NOUN
easat-7948	170	14	and	and	CCONJ
easat-7948	170	15	corporate	corporate	ADJ
easat-7948	170	16	performance	performance	NOUN
easat-7948	170	17	,	,	PUNCT
easat-7948	170	18	meaning	mean	VERB
easat-7948	170	19	that	that	SCONJ
easat-7948	170	20	soes	soe	NOUN
easat-7948	170	21	under	under	ADP
easat-7948	170	22	high	high	ADJ
easat-7948	170	23	political	political	ADJ
easat-7948	170	24	control	control	NOUN
easat-7948	170	25	engage	engage	VERB
easat-7948	170	26	in	in	ADP
easat-7948	170	27	earnings	earning	NOUN
easat-7948	170	28	management	management	NOUN
easat-7948	170	29	,	,	PUNCT
easat-7948	170	30	which	which	PRON
easat-7948	170	31	in	in	ADP
easat-7948	170	32	turn	turn	NOUN
easat-7948	170	33	reduces	reduce	VERB
easat-7948	170	34	financial	financial	ADJ
easat-7948	170	35	performance	performance	NOUN
easat-7948	170	36	.	.	PUNCT
easat-7948	171	1	801	801	NUM
easat-7948	171	2	edelweiss	edelweiss	PROPN
easat-7948	171	3	applied	apply	VERB
easat-7948	171	4	science	science	NOUN
easat-7948	171	5	and	and	CCONJ
easat-7948	171	6	technology	technology	NOUN
easat-7948	171	7	issn	issn	PROPN
easat-7948	171	8	:	:	PUNCT
easat-7948	171	9	2576	2576	NUM
easat-7948	171	10	-	-	SYM
easat-7948	171	11	8484	8484	NUM
easat-7948	171	12	vol	vol	NOUN
easat-7948	171	13	.	.	PROPN
easat-7948	172	1	9	9	NUM
easat-7948	172	2	,	,	PUNCT
easat-7948	172	3	no	no	INTJ
easat-7948	172	4	.	.	NOUN
easat-7948	173	1	6	6	NUM
easat-7948	173	2	:	:	PUNCT
easat-7948	173	3	793	793	NUM
easat-7948	173	4	-	-	SYM
easat-7948	173	5	804	804	NUM
easat-7948	173	6	,	,	PUNCT
easat-7948	173	7	2025	2025	NUM
easat-7948	173	8	doi	doi	NOUN
easat-7948	173	9	:	:	PUNCT
easat-7948	173	10	10.55214/25768484.v9i6.7948	10.55214/25768484.v9i6.7948	PROPN
easat-7948	173	11	©	©	PROPN
easat-7948	173	12	2025	2025	NUM
easat-7948	173	13	by	by	ADP
easat-7948	173	14	the	the	DET
easat-7948	173	15	authors	author	NOUN
easat-7948	173	16	;	;	PUNCT
easat-7948	173	17	licensee	licensee	PROPN
easat-7948	173	18	learning	learn	VERB
easat-7948	173	19	gate	gate	PROPN
easat-7948	173	20	figure	figure	NOUN
easat-7948	173	21	3	3	NUM
easat-7948	173	22	.	.	PUNCT
easat-7948	173	23	regression	regression	NOUN
easat-7948	173	24	plot	plot	NOUN
easat-7948	173	25	.	.	PUNCT
easat-7948	174	1	3.2.2	3.2.2	X
easat-7948	174	2	.	.	PUNCT
easat-7948	174	3	graph	graph	NOUN
easat-7948	174	4	description	description	NOUN
easat-7948	174	5	the	the	DET
easat-7948	174	6	second	second	ADJ
easat-7948	174	7	graph	graph	NOUN
easat-7948	174	8	presents	present	VERB
easat-7948	174	9	a	a	DET
easat-7948	174	10	regression	regression	NOUN
easat-7948	174	11	plot	plot	NOUN
easat-7948	174	12	that	that	PRON
easat-7948	174	13	visualizes	visualize	VERB
easat-7948	174	14	the	the	DET
easat-7948	174	15	relationship	relationship	NOUN
easat-7948	174	16	between	between	ADP
easat-7948	174	17	earnings	earning	NOUN
easat-7948	174	18	management	management	NOUN
easat-7948	174	19	(	(	PUNCT
easat-7948	174	20	discretionary	discretionary	ADJ
easat-7948	174	21	accruals	accrual	NOUN
easat-7948	174	22	)	)	PUNCT
easat-7948	174	23	and	and	CCONJ
easat-7948	174	24	corporate	corporate	ADJ
easat-7948	174	25	performance	performance	NOUN
easat-7948	174	26	(	(	PUNCT
easat-7948	174	27	roa	roa	NOUN
easat-7948	174	28	)	)	PUNCT
easat-7948	174	29	.	.	PUNCT
easat-7948	175	1	a.	a.	NOUN
easat-7948	176	1	the	the	DET
easat-7948	176	2	blue	blue	ADJ
easat-7948	176	3	scatter	scatter	NOUN
easat-7948	176	4	points	point	NOUN
easat-7948	176	5	represent	represent	VERB
easat-7948	176	6	data	datum	NOUN
easat-7948	176	7	observations	observation	NOUN
easat-7948	176	8	from	from	ADP
easat-7948	176	9	2019	2019	NUM
easat-7948	176	10	to	to	ADP
easat-7948	176	11	2024	2024	NUM
easat-7948	176	12	,	,	PUNCT
easat-7948	176	13	showing	show	VERB
easat-7948	176	14	how	how	SCONJ
easat-7948	176	15	different	different	ADJ
easat-7948	176	16	levels	level	NOUN
easat-7948	176	17	of	of	ADP
easat-7948	176	18	earnings	earning	NOUN
easat-7948	176	19	management	management	NOUN
easat-7948	176	20	correlate	correlate	VERB
easat-7948	176	21	with	with	ADP
easat-7948	176	22	corporate	corporate	ADJ
easat-7948	176	23	performance	performance	NOUN
easat-7948	176	24	.	.	PUNCT
easat-7948	177	1	b.	b.	PROPN
easat-7948	178	1	the	the	DET
easat-7948	178	2	red	red	PROPN
easat-7948	178	3	regression	regression	PROPN
easat-7948	178	4	line	line	NOUN
easat-7948	178	5	illustrates	illustrate	VERB
easat-7948	178	6	a	a	DET
easat-7948	178	7	strong	strong	ADJ
easat-7948	178	8	negative	negative	ADJ
easat-7948	178	9	relationship	relationship	NOUN
easat-7948	178	10	between	between	ADP
easat-7948	178	11	earnings	earning	NOUN
easat-7948	178	12	management	management	NOUN
easat-7948	178	13	and	and	CCONJ
easat-7948	178	14	roa	roa	NOUN
easat-7948	178	15	.	.	PUNCT
easat-7948	179	1	3.2.3	3.2.3	X
easat-7948	179	2	.	.	X
easat-7948	179	3	graph	graph	NOUN
easat-7948	179	4	interpretation	interpretation	NOUN
easat-7948	179	5	a.	a.	NOUN
easat-7948	179	6	the	the	DET
easat-7948	179	7	downward	downward	ADJ
easat-7948	179	8	slope	slope	NOUN
easat-7948	179	9	of	of	ADP
easat-7948	179	10	the	the	DET
easat-7948	179	11	regression	regression	NOUN
easat-7948	179	12	line	line	NOUN
easat-7948	179	13	confirms	confirm	VERB
easat-7948	179	14	that	that	SCONJ
easat-7948	179	15	higher	high	ADJ
easat-7948	179	16	earnings	earning	NOUN
easat-7948	179	17	management	management	NOUN
easat-7948	179	18	is	be	AUX
easat-7948	179	19	associated	associate	VERB
easat-7948	179	20	with	with	ADP
easat-7948	179	21	lower	low	ADJ
easat-7948	179	22	roa	roa	NOUN
easat-7948	179	23	,	,	PUNCT
easat-7948	179	24	supporting	support	VERB
easat-7948	179	25	the	the	DET
easat-7948	179	26	hypothesis	hypothesis	NOUN
easat-7948	179	27	that	that	PRON
easat-7948	179	28	earnings	earning	NOUN
easat-7948	179	29	manipulation	manipulation	NOUN
easat-7948	179	30	reduces	reduce	VERB
easat-7948	179	31	financial	financial	ADJ
easat-7948	179	32	efficiency	efficiency	NOUN
easat-7948	179	33	.	.	PUNCT
easat-7948	180	1	b.	b.	NOUN
easat-7948	181	1	this	this	DET
easat-7948	181	2	finding	finding	NOUN
easat-7948	181	3	aligns	align	VERB
easat-7948	181	4	with	with	ADP
easat-7948	181	5	the	the	DET
easat-7948	181	6	regression	regression	NOUN
easat-7948	181	7	table	table	NOUN
easat-7948	181	8	results	result	NOUN
easat-7948	181	9	,	,	PUNCT
easat-7948	181	10	where	where	SCONJ
easat-7948	181	11	earnings	earning	NOUN
easat-7948	181	12	management	management	NOUN
easat-7948	181	13	has	have	VERB
easat-7948	181	14	a	a	DET
easat-7948	181	15	statistically	statistically	ADV
easat-7948	181	16	significant	significant	ADJ
easat-7948	181	17	negative	negative	ADJ
easat-7948	181	18	coefficient	coefficient	NOUN
easat-7948	181	19	(	(	PUNCT
easat-7948	181	20	-10.3759	-10.3759	ADV
easat-7948	181	21	,	,	PUNCT
easat-7948	181	22	p	p	NOUN
easat-7948	181	23	=	=	NOUN
easat-7948	181	24	0.025	0.025	NUM
easat-7948	181	25	)	)	PUNCT
easat-7948	181	26	,	,	PUNCT
easat-7948	181	27	meaning	mean	VERB
easat-7948	181	28	that	that	SCONJ
easat-7948	181	29	a	a	DET
easat-7948	181	30	1	1	NUM
easat-7948	181	31	-	-	PUNCT
easat-7948	181	32	unit	unit	NOUN
easat-7948	181	33	increase	increase	NOUN
easat-7948	181	34	in	in	ADP
easat-7948	181	35	earnings	earning	NOUN
easat-7948	181	36	management	management	NOUN
easat-7948	181	37	reduces	reduce	VERB
easat-7948	181	38	roa	roa	NOUN
easat-7948	181	39	by	by	ADP
easat-7948	181	40	approximately	approximately	ADV
easat-7948	181	41	10.38	10.38	NUM
easat-7948	181	42	%	%	NOUN
easat-7948	181	43	.	.	PUNCT
easat-7948	182	1	c.	c.	NOUN
easat-7948	182	2	this	this	PRON
easat-7948	182	3	further	far	ADV
easat-7948	182	4	validates	validate	VERB
easat-7948	182	5	that	that	SCONJ
easat-7948	182	6	soes	soe	NOUN
easat-7948	182	7	engaging	engage	VERB
easat-7948	182	8	in	in	ADP
easat-7948	182	9	earnings	earning	NOUN
easat-7948	182	10	manipulation	manipulation	NOUN
easat-7948	182	11	experience	experience	VERB
easat-7948	182	12	lower	low	ADJ
easat-7948	182	13	financial	financial	ADJ
easat-7948	182	14	performance	performance	NOUN
easat-7948	182	15	over	over	ADP
easat-7948	182	16	time	time	NOUN
easat-7948	182	17	.	.	PUNCT
easat-7948	183	1	3.3	3.3	NUM
easat-7948	183	2	.	.	PUNCT
easat-7948	184	1	summary	summary	NOUN
easat-7948	184	2	of	of	ADP
easat-7948	184	3	hypotheses	hypothesis	NOUN
easat-7948	184	4	testing	testing	NOUN
easat-7948	184	5	based	base	VERB
easat-7948	184	6	on	on	ADP
easat-7948	184	7	the	the	DET
easat-7948	184	8	empirical	empirical	ADJ
easat-7948	184	9	findings	finding	NOUN
easat-7948	184	10	,	,	PUNCT
easat-7948	184	11	the	the	DET
easat-7948	184	12	following	follow	VERB
easat-7948	184	13	table	table	NOUN
easat-7948	184	14	summarizes	summarize	VERB
easat-7948	184	15	the	the	DET
easat-7948	184	16	results	result	NOUN
easat-7948	184	17	of	of	ADP
easat-7948	184	18	hypothesis	hypothesis	NOUN
easat-7948	184	19	testing	testing	NOUN
easat-7948	184	20	,	,	PUNCT
easat-7948	184	21	including	include	VERB
easat-7948	184	22	the	the	DET
easat-7948	184	23	coefficient	coefficient	NOUN
easat-7948	184	24	(	(	PUNCT
easat-7948	184	25	β	β	NOUN
easat-7948	184	26	)	)	PUNCT
easat-7948	184	27	,	,	PUNCT
easat-7948	184	28	t	t	PROPN
easat-7948	184	29	-	-	PUNCT
easat-7948	184	30	statistic	statistic	NOUN
easat-7948	184	31	,	,	PUNCT
easat-7948	184	32	and	and	CCONJ
easat-7948	184	33	p	p	X
easat-7948	184	34	-	-	PUNCT
easat-7948	184	35	value	value	NOUN
easat-7948	184	36	for	for	ADP
easat-7948	184	37	each	each	DET
easat-7948	184	38	hypothesis	hypothesis	NOUN
easat-7948	184	39	:	:	PUNCT
easat-7948	184	40	802	802	NUM
easat-7948	184	41	edelweiss	edelweiss	PROPN
easat-7948	184	42	applied	apply	VERB
easat-7948	184	43	science	science	NOUN
easat-7948	184	44	and	and	CCONJ
easat-7948	184	45	technology	technology	NOUN
easat-7948	184	46	issn	issn	PROPN
easat-7948	184	47	:	:	PUNCT
easat-7948	184	48	2576	2576	NUM
easat-7948	184	49	-	-	SYM
easat-7948	184	50	8484	8484	NUM
easat-7948	184	51	vol	vol	NOUN
easat-7948	184	52	.	.	PROPN
easat-7948	185	1	9	9	NUM
easat-7948	185	2	,	,	PUNCT
easat-7948	185	3	no	no	INTJ
easat-7948	185	4	.	.	NOUN
easat-7948	186	1	6	6	NUM
easat-7948	186	2	:	:	PUNCT
easat-7948	186	3	793	793	NUM
easat-7948	186	4	-	-	SYM
easat-7948	186	5	804	804	NUM
easat-7948	186	6	,	,	PUNCT
easat-7948	186	7	2025	2025	NUM
easat-7948	186	8	doi	doi	NOUN
easat-7948	186	9	:	:	PUNCT
easat-7948	186	10	10.55214/25768484.v9i6.7948	10.55214/25768484.v9i6.7948	PROPN
easat-7948	186	11	©	©	PROPN
easat-7948	186	12	2025	2025	NUM
easat-7948	186	13	by	by	ADP
easat-7948	186	14	the	the	DET
easat-7948	186	15	authors	author	NOUN
easat-7948	186	16	;	;	PUNCT
easat-7948	186	17	licensee	licensee	PROPN
easat-7948	186	18	learning	learn	VERB
easat-7948	186	19	gate	gate	NOUN
easat-7948	186	20	table	table	NOUN
easat-7948	186	21	3	3	NUM
easat-7948	186	22	.	.	X
easat-7948	186	23	hypothesis	hypothesis	NOUN
easat-7948	186	24	testing	testing	NOUN
easat-7948	186	25	.	.	PUNCT
easat-7948	187	1	hypothesis	hypothesis	NOUN
easat-7948	187	2	statement	statement	NOUN
easat-7948	187	3	β	β	PROPN
easat-7948	187	4	coefficient	coefficient	VERB
easat-7948	187	5	tstatistic	tstatistic	ADJ
easat-7948	187	6	pvalue	pvalue	NOUN
easat-7948	187	7	result	result	NOUN
easat-7948	187	8	h1	h1	PROPN
easat-7948	187	9	political	political	ADJ
easat-7948	187	10	control	control	NOUN
easat-7948	187	11	has	have	VERB
easat-7948	187	12	a	a	DET
easat-7948	187	13	significant	significant	ADJ
easat-7948	187	14	positive	positive	ADJ
easat-7948	187	15	impact	impact	NOUN
easat-7948	187	16	on	on	ADP
easat-7948	187	17	earnings	earning	NOUN
easat-7948	187	18	management	management	NOUN
easat-7948	187	19	in	in	ADP
easat-7948	187	20	indonesian	indonesian	ADJ
easat-7948	187	21	soes	soe	NOUN
easat-7948	187	22	.	.	PUNCT
easat-7948	188	1	0.62	0.62	NUM
easat-7948	188	2	3.21	3.21	NUM
easat-7948	188	3	0.002	0.002	NUM
easat-7948	188	4	supported	support	VERB
easat-7948	188	5	h2	h2	NOUN
easat-7948	188	6	earnings	earning	NOUN
easat-7948	188	7	management	management	NOUN
easat-7948	188	8	negatively	negatively	ADV
easat-7948	188	9	affects	affect	VERB
easat-7948	188	10	corporate	corporate	ADJ
easat-7948	188	11	performance	performance	NOUN
easat-7948	188	12	in	in	ADP
easat-7948	188	13	politically	politically	ADV
easat-7948	188	14	connected	connect	VERB
easat-7948	188	15	soes	soe	NOUN
easat-7948	188	16	.	.	PUNCT
easat-7948	189	1	-0.45	-0.45	NUM
easat-7948	189	2	-2.89	-2.89	NOUN
easat-7948	189	3	0.005	0.005	NUM
easat-7948	189	4	supported	support	VERB
easat-7948	189	5	h3	h3	NOUN
easat-7948	189	6	the	the	DET
easat-7948	189	7	political	political	ADJ
easat-7948	189	8	affiliation	affiliation	NOUN
easat-7948	189	9	of	of	ADP
easat-7948	189	10	board	board	NOUN
easat-7948	189	11	members	member	NOUN
easat-7948	189	12	strengthens	strengthen	VERB
easat-7948	189	13	the	the	DET
easat-7948	189	14	relationship	relationship	NOUN
easat-7948	189	15	between	between	ADP
easat-7948	189	16	political	political	ADJ
easat-7948	189	17	control	control	NOUN
easat-7948	189	18	and	and	CCONJ
easat-7948	189	19	earnings	earning	NOUN
easat-7948	189	20	management	management	NOUN
easat-7948	189	21	.	.	PUNCT
easat-7948	190	1	0.27	0.27	NUM
easat-7948	190	2	1.95	1.95	NUM
easat-7948	190	3	0.052	0.052	NUM
easat-7948	190	4	partially	partially	ADV
easat-7948	190	5	supported	support	VERB
easat-7948	190	6	h4	h4	NOUN
easat-7948	190	7	the	the	DET
easat-7948	190	8	impact	impact	NOUN
easat-7948	190	9	of	of	ADP
easat-7948	190	10	political	political	ADJ
easat-7948	190	11	control	control	NOUN
easat-7948	190	12	on	on	ADP
easat-7948	190	13	corporate	corporate	ADJ
easat-7948	190	14	performance	performance	NOUN
easat-7948	190	15	is	be	AUX
easat-7948	190	16	mediated	mediate	VERB
easat-7948	190	17	by	by	ADP
easat-7948	190	18	earnings	earning	NOUN
easat-7948	190	19	management	management	NOUN
easat-7948	190	20	practices	practice	NOUN
easat-7948	190	21	.	.	PUNCT
easat-7948	191	1	-0.12	-0.12	NUM
easat-7948	191	2	-1.32	-1.32	NUM
easat-7948	191	3	0.187	0.187	NUM
easat-7948	191	4	not	not	PART
easat-7948	191	5	supported	support	VERB
easat-7948	191	6	3.3.1	3.3.1	NUM
easat-7948	191	7	.	.	PUNCT
easat-7948	192	1	interpretation	interpretation	NOUN
easat-7948	192	2	of	of	ADP
easat-7948	192	3	hypothesis	hypothesis	NOUN
easat-7948	192	4	testing	testing	NOUN
easat-7948	192	5	results	result	NOUN
easat-7948	192	6	a.	a.	NOUN
easat-7948	192	7	h1	h1	PROPN
easat-7948	192	8	is	be	AUX
easat-7948	192	9	supported	support	VERB
easat-7948	192	10	(	(	PUNCT
easat-7948	192	11	β	β	X
easat-7948	192	12	=	=	NOUN
easat-7948	192	13	0.62	0.62	NUM
easat-7948	192	14	,	,	PUNCT
easat-7948	192	15	p	p	X
easat-7948	192	16	=	=	NOUN
easat-7948	192	17	0.002	0.002	NUM
easat-7948	192	18	)	)	PUNCT
easat-7948	192	19	,	,	PUNCT
easat-7948	192	20	confirming	confirm	VERB
easat-7948	192	21	that	that	SCONJ
easat-7948	192	22	greater	great	ADJ
easat-7948	192	23	political	political	ADJ
easat-7948	192	24	control	control	NOUN
easat-7948	192	25	leads	lead	VERB
easat-7948	192	26	to	to	ADP
easat-7948	192	27	increased	increase	VERB
easat-7948	192	28	earnings	earning	NOUN
easat-7948	192	29	management	management	NOUN
easat-7948	192	30	,	,	PUNCT
easat-7948	192	31	as	as	SCONJ
easat-7948	192	32	politically	politically	ADV
easat-7948	192	33	influenced	influence	VERB
easat-7948	192	34	firms	firm	NOUN
easat-7948	192	35	are	be	AUX
easat-7948	192	36	more	more	ADV
easat-7948	192	37	likely	likely	ADJ
easat-7948	192	38	to	to	PART
easat-7948	192	39	manipulate	manipulate	VERB
easat-7948	192	40	financial	financial	ADJ
easat-7948	192	41	statements	statement	NOUN
easat-7948	192	42	.	.	PUNCT
easat-7948	193	1	b.	b.	PROPN
easat-7948	193	2	h2	h2	PROPN
easat-7948	193	3	is	be	AUX
easat-7948	193	4	supported	support	VERB
easat-7948	193	5	(	(	PUNCT
easat-7948	193	6	β	β	X
easat-7948	193	7	=	=	SYM
easat-7948	193	8	-0.45	-0.45	NOUN
easat-7948	193	9	,	,	PUNCT
easat-7948	193	10	p	p	NOUN
easat-7948	193	11	=	=	NOUN
easat-7948	193	12	0.005	0.005	NUM
easat-7948	193	13	)	)	PUNCT
easat-7948	193	14	,	,	PUNCT
easat-7948	193	15	showing	show	VERB
easat-7948	193	16	that	that	SCONJ
easat-7948	193	17	earnings	earning	NOUN
easat-7948	193	18	management	management	NOUN
easat-7948	193	19	has	have	VERB
easat-7948	193	20	a	a	DET
easat-7948	193	21	significantly	significantly	ADV
easat-7948	193	22	negative	negative	ADJ
easat-7948	193	23	effect	effect	NOUN
easat-7948	193	24	on	on	ADP
easat-7948	193	25	corporate	corporate	ADJ
easat-7948	193	26	performance	performance	NOUN
easat-7948	193	27	,	,	PUNCT
easat-7948	193	28	indicating	indicate	VERB
easat-7948	193	29	that	that	SCONJ
easat-7948	193	30	excessive	excessive	ADJ
easat-7948	193	31	financial	financial	ADJ
easat-7948	193	32	manipulation	manipulation	NOUN
easat-7948	193	33	weakens	weaken	VERB
easat-7948	193	34	profitability	profitability	NOUN
easat-7948	193	35	.	.	PUNCT
easat-7948	194	1	c.	c.	NOUN
easat-7948	194	2	h3	h3	NOUN
easat-7948	194	3	is	be	AUX
easat-7948	194	4	partially	partially	ADV
easat-7948	194	5	supported	support	VERB
easat-7948	194	6	(	(	PUNCT
easat-7948	194	7	β	β	X
easat-7948	194	8	=	=	SYM
easat-7948	194	9	0.27	0.27	NUM
easat-7948	194	10	,	,	PUNCT
easat-7948	194	11	p	p	X
easat-7948	194	12	=	=	NOUN
easat-7948	194	13	0.052	0.052	NUM
easat-7948	194	14	)	)	PUNCT
easat-7948	194	15	,	,	PUNCT
easat-7948	194	16	suggesting	suggest	VERB
easat-7948	194	17	that	that	SCONJ
easat-7948	194	18	political	political	ADJ
easat-7948	194	19	affiliation	affiliation	NOUN
easat-7948	194	20	strengthens	strengthen	VERB
easat-7948	194	21	earnings	earning	NOUN
easat-7948	194	22	management	management	NOUN
easat-7948	194	23	,	,	PUNCT
easat-7948	194	24	but	but	CCONJ
easat-7948	194	25	the	the	DET
easat-7948	194	26	effect	effect	NOUN
easat-7948	194	27	is	be	AUX
easat-7948	194	28	only	only	ADV
easat-7948	194	29	marginally	marginally	ADV
easat-7948	194	30	significant	significant	ADJ
easat-7948	194	31	.	.	PUNCT
easat-7948	195	1	d.	d.	PROPN
easat-7948	195	2	h4	h4	PROPN
easat-7948	195	3	is	be	AUX
easat-7948	195	4	not	not	PART
easat-7948	195	5	supported	support	VERB
easat-7948	195	6	(	(	PUNCT
easat-7948	195	7	β	β	X
easat-7948	195	8	=	=	PUNCT
easat-7948	195	9	-0.12	-0.12	NOUN
easat-7948	195	10	,	,	PUNCT
easat-7948	195	11	p	p	NOUN
easat-7948	195	12	=	=	NOUN
easat-7948	195	13	0.187	0.187	NUM
easat-7948	195	14	)	)	PUNCT
easat-7948	195	15	,	,	PUNCT
easat-7948	195	16	meaning	mean	VERB
easat-7948	195	17	that	that	SCONJ
easat-7948	195	18	political	political	ADJ
easat-7948	195	19	control	control	NOUN
easat-7948	195	20	does	do	AUX
easat-7948	195	21	not	not	PART
easat-7948	195	22	directly	directly	ADV
easat-7948	195	23	impact	impact	VERB
easat-7948	195	24	corporate	corporate	ADJ
easat-7948	195	25	performance	performance	NOUN
easat-7948	195	26	,	,	PUNCT
easat-7948	195	27	but	but	CCONJ
easat-7948	195	28	rather	rather	ADV
easat-7948	195	29	its	its	PRON
easat-7948	195	30	influence	influence	NOUN
easat-7948	195	31	is	be	AUX
easat-7948	195	32	primarily	primarily	ADV
easat-7948	195	33	exerted	exert	VERB
easat-7948	195	34	through	through	ADP
easat-7948	195	35	earnings	earning	NOUN
easat-7948	195	36	management	management	NOUN
easat-7948	195	37	.	.	PUNCT
easat-7948	196	1	these	these	DET
easat-7948	196	2	findings	finding	NOUN
easat-7948	196	3	emphasize	emphasize	VERB
easat-7948	196	4	the	the	DET
easat-7948	196	5	role	role	NOUN
easat-7948	196	6	of	of	ADP
easat-7948	196	7	corporate	corporate	ADJ
easat-7948	196	8	governance	governance	NOUN
easat-7948	196	9	in	in	ADP
easat-7948	196	10	mitigating	mitigate	VERB
easat-7948	196	11	financial	financial	ADJ
easat-7948	196	12	manipulation	manipulation	NOUN
easat-7948	196	13	and	and	CCONJ
easat-7948	196	14	the	the	DET
easat-7948	196	15	importance	importance	NOUN
easat-7948	196	16	of	of	ADP
easat-7948	196	17	independent	independent	ADJ
easat-7948	196	18	oversight	oversight	NOUN
easat-7948	196	19	in	in	ADP
easat-7948	196	20	soes	soe	NOUN
easat-7948	196	21	to	to	PART
easat-7948	196	22	reduce	reduce	VERB
easat-7948	196	23	politically	politically	ADV
easat-7948	196	24	motivated	motivate	VERB
easat-7948	196	25	financial	financial	ADJ
easat-7948	196	26	misreporting	misreporting	NOUN
easat-7948	196	27	.	.	PUNCT
easat-7948	197	1	3.4	3.4	NUM
easat-7948	197	2	.	.	PUNCT
easat-7948	197	3	discussion	discussion	NOUN
easat-7948	197	4	of	of	ADP
easat-7948	197	5	findings	finding	NOUN
easat-7948	197	6	the	the	DET
easat-7948	197	7	findings	finding	NOUN
easat-7948	197	8	support	support	VERB
easat-7948	197	9	the	the	DET
easat-7948	197	10	hypothesis	hypothesis	NOUN
easat-7948	197	11	that	that	PRON
easat-7948	197	12	political	political	ADJ
easat-7948	197	13	control	control	NOUN
easat-7948	197	14	is	be	AUX
easat-7948	197	15	positively	positively	ADV
easat-7948	197	16	associated	associate	VERB
easat-7948	197	17	with	with	ADP
easat-7948	197	18	earnings	earning	NOUN
easat-7948	197	19	management	management	NOUN
easat-7948	197	20	.	.	PUNCT
easat-7948	198	1	the	the	DET
easat-7948	198	2	increase	increase	NOUN
easat-7948	198	3	in	in	ADP
easat-7948	198	4	politically	politically	ADV
easat-7948	198	5	appointed	appoint	VERB
easat-7948	198	6	board	board	NOUN
easat-7948	198	7	members	member	NOUN
easat-7948	198	8	in	in	ADP
easat-7948	198	9	soes	soe	NOUN
easat-7948	198	10	correlates	correlate	VERB
easat-7948	198	11	with	with	ADP
easat-7948	198	12	higher	high	ADJ
easat-7948	198	13	discretionary	discretionary	ADJ
easat-7948	198	14	accruals	accrual	NOUN
easat-7948	198	15	,	,	PUNCT
easat-7948	198	16	suggesting	suggest	VERB
easat-7948	198	17	that	that	SCONJ
easat-7948	198	18	government	government	NOUN
easat-7948	198	19	influence	influence	NOUN
easat-7948	198	20	encourages	encourage	VERB
easat-7948	198	21	earnings	earning	NOUN
easat-7948	198	22	manipulation	manipulation	NOUN
easat-7948	198	23	to	to	PART
easat-7948	198	24	meet	meet	VERB
easat-7948	198	25	political	political	ADJ
easat-7948	198	26	agendas	agenda	NOUN
easat-7948	198	27	rather	rather	ADV
easat-7948	198	28	than	than	ADP
easat-7948	198	29	financial	financial	ADJ
easat-7948	198	30	performance	performance	NOUN
easat-7948	198	31	goals	goal	NOUN
easat-7948	198	32	.	.	PUNCT
easat-7948	199	1	3.4.1	3.4.1	X
easat-7948	199	2	.	.	PUNCT
easat-7948	199	3	earnings	earning	NOUN
easat-7948	199	4	management	management	NOUN
easat-7948	199	5	and	and	CCONJ
easat-7948	199	6	corporate	corporate	ADJ
easat-7948	199	7	performance	performance	NOUN
easat-7948	199	8	a	a	DET
easat-7948	199	9	significant	significant	ADJ
easat-7948	199	10	negative	negative	ADJ
easat-7948	199	11	relationship	relationship	NOUN
easat-7948	199	12	between	between	ADP
easat-7948	199	13	earnings	earning	NOUN
easat-7948	199	14	management	management	NOUN
easat-7948	199	15	and	and	CCONJ
easat-7948	199	16	corporate	corporate	ADJ
easat-7948	199	17	performance	performance	NOUN
easat-7948	199	18	confirms	confirm	VERB
easat-7948	199	19	that	that	SCONJ
easat-7948	199	20	financial	financial	ADJ
easat-7948	199	21	manipulation	manipulation	NOUN
easat-7948	199	22	weakens	weaken	VERB
easat-7948	199	23	soe	soe	PROPN
easat-7948	199	24	profitability	profitability	NOUN
easat-7948	199	25	.	.	PUNCT
easat-7948	200	1	earnings	earning	NOUN
easat-7948	200	2	smoothing	smoothing	NOUN
easat-7948	200	3	and	and	CCONJ
easat-7948	200	4	income	income	NOUN
easat-7948	200	5	manipulation	manipulation	NOUN
easat-7948	200	6	reduce	reduce	VERB
easat-7948	200	7	transparency	transparency	NOUN
easat-7948	200	8	,	,	PUNCT
easat-7948	200	9	mislead	mislead	VERB
easat-7948	200	10	stakeholders	stakeholder	NOUN
easat-7948	200	11	,	,	PUNCT
easat-7948	200	12	and	and	CCONJ
easat-7948	200	13	hinder	hinder	VERB
easat-7948	200	14	long	long	ADJ
easat-7948	200	15	-	-	PUNCT
easat-7948	200	16	term	term	NOUN
easat-7948	200	17	corporate	corporate	ADJ
easat-7948	200	18	growth	growth	NOUN
easat-7948	200	19	.	.	PUNCT
easat-7948	201	1	the	the	DET
easat-7948	201	2	results	result	NOUN
easat-7948	201	3	indicate	indicate	VERB
easat-7948	201	4	that	that	SCONJ
easat-7948	201	5	political	political	ADJ
easat-7948	201	6	control	control	NOUN
easat-7948	201	7	does	do	AUX
easat-7948	201	8	not	not	PART
easat-7948	201	9	directly	directly	ADV
easat-7948	201	10	affect	affect	VERB
easat-7948	201	11	corporate	corporate	ADJ
easat-7948	201	12	performance	performance	NOUN
easat-7948	201	13	but	but	CCONJ
easat-7948	201	14	operates	operate	VERB
easat-7948	201	15	through	through	ADP
easat-7948	201	16	earnings	earning	NOUN
easat-7948	201	17	management	management	NOUN
easat-7948	201	18	.	.	PUNCT
easat-7948	202	1	this	this	DET
easat-7948	202	2	finding	finding	NOUN
easat-7948	202	3	highlights	highlight	VERB
easat-7948	202	4	the	the	DET
easat-7948	202	5	importance	importance	NOUN
easat-7948	202	6	of	of	ADP
easat-7948	202	7	financial	financial	ADJ
easat-7948	202	8	transparency	transparency	NOUN
easat-7948	202	9	in	in	ADP
easat-7948	202	10	soes	soe	NOUN
easat-7948	202	11	,	,	PUNCT
easat-7948	202	12	as	as	SCONJ
easat-7948	202	13	excessive	excessive	ADJ
easat-7948	202	14	political	political	ADJ
easat-7948	202	15	influence	influence	NOUN
easat-7948	202	16	may	may	AUX
easat-7948	202	17	compromise	compromise	VERB
easat-7948	202	18	financial	financial	ADJ
easat-7948	202	19	stability	stability	NOUN
easat-7948	202	20	.	.	PUNCT
easat-7948	203	1	3.4.2	3.4.2	X
easat-7948	203	2	.	.	PUNCT
easat-7948	203	3	implications	implication	NOUN
easat-7948	203	4	and	and	CCONJ
easat-7948	203	5	recommendations	recommendation	NOUN
easat-7948	203	6	a.	a.	NOUN
easat-7948	203	7	strengthening	strengthen	VERB
easat-7948	203	8	corporate	corporate	ADJ
easat-7948	203	9	governance	governance	NOUN
easat-7948	203	10	in	in	ADP
easat-7948	203	11	soes	soe	NOUN
easat-7948	203	12	policies	policy	NOUN
easat-7948	203	13	should	should	AUX
easat-7948	203	14	be	be	AUX
easat-7948	203	15	enforced	enforce	VERB
easat-7948	203	16	to	to	PART
easat-7948	203	17	reduce	reduce	VERB
easat-7948	203	18	politically	politically	ADV
easat-7948	203	19	motivated	motivate	VERB
easat-7948	203	20	board	board	NOUN
easat-7948	203	21	appointments	appointment	NOUN
easat-7948	203	22	and	and	CCONJ
easat-7948	203	23	ensure	ensure	VERB
easat-7948	203	24	that	that	SCONJ
easat-7948	203	25	soe	soe	PROPN
easat-7948	203	26	leadership	leadership	NOUN
easat-7948	203	27	is	be	AUX
easat-7948	203	28	based	base	VERB
easat-7948	203	29	on	on	ADP
easat-7948	203	30	merit	merit	NOUN
easat-7948	203	31	and	and	CCONJ
easat-7948	203	32	financial	financial	ADJ
easat-7948	203	33	expertise	expertise	NOUN
easat-7948	203	34	.	.	PUNCT
easat-7948	204	1	b.	b.	PROPN
easat-7948	204	2	enhancing	enhance	VERB
easat-7948	204	3	financial	financial	ADJ
easat-7948	204	4	transparency	transparency	NOUN
easat-7948	204	5	independent	independent	ADJ
easat-7948	204	6	audits	audits	NOUN
easat-7948	204	7	should	should	AUX
easat-7948	204	8	be	be	AUX
easat-7948	204	9	strengthened	strengthen	VERB
easat-7948	204	10	to	to	PART
easat-7948	204	11	detect	detect	VERB
easat-7948	204	12	and	and	CCONJ
easat-7948	204	13	prevent	prevent	VERB
easat-7948	204	14	earnings	earning	NOUN
easat-7948	204	15	manipulation	manipulation	NOUN
easat-7948	204	16	.	.	PUNCT
easat-7948	205	1	803	803	NUM
easat-7948	205	2	edelweiss	edelweiss	PROPN
easat-7948	205	3	applied	apply	VERB
easat-7948	205	4	science	science	NOUN
easat-7948	205	5	and	and	CCONJ
easat-7948	205	6	technology	technology	NOUN
easat-7948	205	7	issn	issn	PROPN
easat-7948	205	8	:	:	PUNCT
easat-7948	205	9	2576	2576	NUM
easat-7948	205	10	-	-	SYM
easat-7948	205	11	8484	8484	NUM
easat-7948	205	12	vol	vol	NOUN
easat-7948	205	13	.	.	PROPN
easat-7948	206	1	9	9	NUM
easat-7948	206	2	,	,	PUNCT
easat-7948	206	3	no	no	INTJ
easat-7948	206	4	.	.	NOUN
easat-7948	207	1	6	6	NUM
easat-7948	207	2	:	:	PUNCT
easat-7948	207	3	793	793	NUM
easat-7948	207	4	-	-	SYM
easat-7948	207	5	804	804	NUM
easat-7948	207	6	,	,	PUNCT
easat-7948	207	7	2025	2025	NUM
easat-7948	207	8	doi	doi	NOUN
easat-7948	207	9	:	:	PUNCT
easat-7948	207	10	10.55214/25768484.v9i6.7948	10.55214/25768484.v9i6.7948	PROPN
easat-7948	207	11	©	©	PROPN
easat-7948	207	12	2025	2025	NUM
easat-7948	207	13	by	by	ADP
easat-7948	207	14	the	the	DET
easat-7948	207	15	authors	author	NOUN
easat-7948	207	16	;	;	PUNCT
easat-7948	207	17	licensee	licensee	PROPN
easat-7948	207	18	learning	learning	PROPN
easat-7948	207	19	gate	gate	PROPN
easat-7948	207	20	c.	c.	PROPN
easat-7948	207	21	implementing	implement	VERB
easat-7948	207	22	stricter	strict	ADJ
easat-7948	207	23	regulatory	regulatory	ADJ
easat-7948	207	24	oversight	oversight	NOUN
easat-7948	207	25	government	government	NOUN
easat-7948	207	26	regulators	regulator	NOUN
easat-7948	207	27	should	should	AUX
easat-7948	207	28	introduce	introduce	VERB
easat-7948	207	29	stricter	strict	ADJ
easat-7948	207	30	corporate	corporate	ADJ
easat-7948	207	31	governance	governance	NOUN
easat-7948	207	32	guidelines	guideline	NOUN
easat-7948	207	33	to	to	PART
easat-7948	207	34	reduce	reduce	VERB
easat-7948	207	35	earnings	earning	NOUN
easat-7948	207	36	management	management	NOUN
easat-7948	207	37	in	in	ADP
easat-7948	207	38	soes	soe	NOUN
easat-7948	207	39	.	.	PUNCT
easat-7948	208	1	the	the	DET
easat-7948	208	2	findings	finding	NOUN
easat-7948	208	3	reveal	reveal	VERB
easat-7948	208	4	that	that	SCONJ
easat-7948	208	5	higher	high	ADJ
easat-7948	208	6	political	political	ADJ
easat-7948	208	7	control	control	NOUN
easat-7948	208	8	leads	lead	VERB
easat-7948	208	9	to	to	ADP
easat-7948	208	10	increased	increase	VERB
easat-7948	208	11	earnings	earning	NOUN
easat-7948	208	12	management	management	NOUN
easat-7948	208	13	,	,	PUNCT
easat-7948	208	14	which	which	PRON
easat-7948	208	15	in	in	ADP
easat-7948	208	16	turn	turn	NOUN
easat-7948	208	17	negatively	negatively	ADV
easat-7948	208	18	affects	affect	VERB
easat-7948	208	19	corporate	corporate	ADJ
easat-7948	208	20	performance	performance	NOUN
easat-7948	208	21	.	.	PUNCT
easat-7948	209	1	improving	improve	VERB
easat-7948	209	2	corporate	corporate	ADJ
easat-7948	209	3	governance	governance	NOUN
easat-7948	209	4	frameworks	framework	NOUN
easat-7948	209	5	and	and	CCONJ
easat-7948	209	6	reducing	reduce	VERB
easat-7948	209	7	earnings	earning	NOUN
easat-7948	209	8	manipulation	manipulation	NOUN
easat-7948	209	9	are	be	AUX
easat-7948	209	10	essential	essential	ADJ
easat-7948	209	11	for	for	ADP
easat-7948	209	12	enhancing	enhance	VERB
easat-7948	209	13	the	the	DET
easat-7948	209	14	financial	financial	ADJ
easat-7948	209	15	sustainability	sustainability	NOUN
easat-7948	209	16	of	of	ADP
easat-7948	209	17	indonesian	indonesian	ADJ
easat-7948	209	18	soes	soe	NOUN
easat-7948	209	19	.	.	PUNCT
easat-7948	210	1	4	4	X
easat-7948	210	2	.	.	X
easat-7948	210	3	conclusion	conclusion	NOUN
easat-7948	210	4	this	this	DET
easat-7948	210	5	study	study	NOUN
easat-7948	210	6	shows	show	VERB
easat-7948	210	7	that	that	SCONJ
easat-7948	210	8	political	political	ADJ
easat-7948	210	9	control	control	NOUN
easat-7948	210	10	significantly	significantly	ADV
easat-7948	210	11	affects	affect	VERB
easat-7948	210	12	earnings	earning	NOUN
easat-7948	210	13	management	management	NOUN
easat-7948	210	14	practices	practice	NOUN
easat-7948	210	15	in	in	ADP
easat-7948	210	16	indonesian	indonesian	ADJ
easat-7948	210	17	soes	soe	NOUN
easat-7948	210	18	,	,	PUNCT
easat-7948	210	19	where	where	SCONJ
easat-7948	210	20	firms	firm	NOUN
easat-7948	210	21	with	with	ADP
easat-7948	210	22	high	high	ADJ
easat-7948	210	23	political	political	ADJ
easat-7948	210	24	influence	influence	NOUN
easat-7948	210	25	tend	tend	VERB
easat-7948	210	26	to	to	PART
easat-7948	210	27	manipulate	manipulate	VERB
easat-7948	210	28	financial	financial	ADJ
easat-7948	210	29	statements	statement	NOUN
easat-7948	210	30	through	through	ADP
easat-7948	210	31	discretionary	discretionary	ADJ
easat-7948	210	32	accruals	accrual	NOUN
easat-7948	210	33	in	in	ADP
easat-7948	210	34	response	response	NOUN
easat-7948	210	35	to	to	ADP
easat-7948	210	36	government	government	NOUN
easat-7948	210	37	pressure	pressure	NOUN
easat-7948	210	38	.	.	PUNCT
easat-7948	211	1	this	this	PRON
easat-7948	211	2	reflects	reflect	VERB
easat-7948	211	3	that	that	SCONJ
easat-7948	211	4	politically	politically	ADV
easat-7948	211	5	appointed	appoint	VERB
easat-7948	211	6	directors	director	NOUN
easat-7948	211	7	prioritize	prioritize	VERB
easat-7948	211	8	short	short	ADJ
easat-7948	211	9	-	-	PUNCT
easat-7948	211	10	term	term	NOUN
easat-7948	211	11	financial	financial	ADJ
easat-7948	211	12	stability	stability	NOUN
easat-7948	211	13	over	over	ADP
easat-7948	211	14	long	long	ADJ
easat-7948	211	15	-	-	PUNCT
easat-7948	211	16	term	term	NOUN
easat-7948	211	17	corporate	corporate	ADJ
easat-7948	211	18	efficiency	efficiency	NOUN
easat-7948	211	19	.	.	PUNCT
easat-7948	212	1	these	these	DET
easat-7948	212	2	earnings	earning	NOUN
easat-7948	212	3	management	management	NOUN
easat-7948	212	4	practices	practice	NOUN
easat-7948	212	5	are	be	AUX
easat-7948	212	6	shown	show	VERB
easat-7948	212	7	to	to	PART
easat-7948	212	8	negatively	negatively	ADV
easat-7948	212	9	impact	impact	VERB
easat-7948	212	10	firm	firm	ADJ
easat-7948	212	11	performance	performance	NOUN
easat-7948	212	12	,	,	PUNCT
easat-7948	212	13	with	with	ADP
easat-7948	212	14	regression	regression	NOUN
easat-7948	212	15	findings	finding	NOUN
easat-7948	212	16	showing	show	VERB
easat-7948	212	17	a	a	DET
easat-7948	212	18	significant	significant	ADJ
easat-7948	212	19	negative	negative	ADJ
easat-7948	212	20	relationship	relationship	NOUN
easat-7948	212	21	between	between	ADP
easat-7948	212	22	financial	financial	ADJ
easat-7948	212	23	manipulation	manipulation	NOUN
easat-7948	212	24	and	and	CCONJ
easat-7948	212	25	profitability	profitability	NOUN
easat-7948	212	26	(	(	PUNCT
easat-7948	212	27	roa	roa	NOUN
easat-7948	212	28	and	and	CCONJ
easat-7948	212	29	roe	roe	PROPN
easat-7948	212	30	)	)	PUNCT
easat-7948	212	31	.	.	PUNCT
easat-7948	213	1	in	in	ADP
easat-7948	213	2	addition	addition	NOUN
easat-7948	213	3	,	,	PUNCT
easat-7948	213	4	earnings	earning	NOUN
easat-7948	213	5	management	management	NOUN
easat-7948	213	6	acts	act	VERB
easat-7948	213	7	as	as	ADP
easat-7948	213	8	a	a	DET
easat-7948	213	9	mediating	mediate	VERB
easat-7948	213	10	variable	variable	NOUN
easat-7948	213	11	in	in	ADP
easat-7948	213	12	the	the	DET
easat-7948	213	13	relationship	relationship	NOUN
easat-7948	213	14	between	between	ADP
easat-7948	213	15	political	political	ADJ
easat-7948	213	16	control	control	NOUN
easat-7948	213	17	and	and	CCONJ
easat-7948	213	18	firm	firm	ADJ
easat-7948	213	19	performance	performance	NOUN
easat-7948	213	20	,	,	PUNCT
easat-7948	213	21	meaning	mean	VERB
easat-7948	213	22	political	political	ADJ
easat-7948	213	23	influence	influence	NOUN
easat-7948	213	24	does	do	AUX
easat-7948	213	25	not	not	PART
easat-7948	213	26	directly	directly	ADV
easat-7948	213	27	decrease	decrease	VERB
easat-7948	213	28	performance	performance	NOUN
easat-7948	213	29	,	,	PUNCT
easat-7948	213	30	but	but	CCONJ
easat-7948	213	31	through	through	ADP
easat-7948	213	32	such	such	ADJ
easat-7948	213	33	manipulative	manipulative	ADJ
easat-7948	213	34	practices	practice	NOUN
easat-7948	213	35	.	.	PUNCT
easat-7948	214	1	with	with	ADP
easat-7948	214	2	a	a	DET
easat-7948	214	3	longitudinal	longitudinal	ADJ
easat-7948	214	4	approach	approach	NOUN
easat-7948	214	5	during	during	ADP
easat-7948	214	6	2019	2019	NUM
easat-7948	214	7	-	-	SYM
easat-7948	214	8	2024	2024	NUM
easat-7948	214	9	and	and	CCONJ
easat-7948	214	10	the	the	DET
easat-7948	214	11	use	use	NOUN
easat-7948	214	12	of	of	ADP
easat-7948	214	13	sem	sem	NOUN
easat-7948	214	14	and	and	CCONJ
easat-7948	214	15	panel	panel	NOUN
easat-7948	214	16	regression	regression	NOUN
easat-7948	214	17	,	,	PUNCT
easat-7948	214	18	this	this	DET
easat-7948	214	19	study	study	NOUN
easat-7948	214	20	provides	provide	VERB
easat-7948	214	21	strong	strong	ADJ
easat-7948	214	22	empirical	empirical	ADJ
easat-7948	214	23	evidence	evidence	NOUN
easat-7948	214	24	that	that	SCONJ
easat-7948	214	25	political	political	ADJ
easat-7948	214	26	intervention	intervention	NOUN
easat-7948	214	27	encourages	encourage	VERB
easat-7948	214	28	non	non	ADJ
easat-7948	214	29	-	-	ADJ
easat-7948	214	30	transparent	transparent	ADJ
easat-7948	214	31	and	and	CCONJ
easat-7948	214	32	short	short	ADJ
easat-7948	214	33	-	-	PUNCT
easat-7948	214	34	term	term	NOUN
easat-7948	214	35	oriented	orient	VERB
easat-7948	214	36	financial	financial	ADJ
easat-7948	214	37	decision	decision	NOUN
easat-7948	214	38	-	-	PUNCT
easat-7948	214	39	making	making	NOUN
easat-7948	214	40	.	.	PUNCT
easat-7948	215	1	the	the	DET
easat-7948	215	2	implications	implication	NOUN
easat-7948	215	3	of	of	ADP
easat-7948	215	4	these	these	DET
easat-7948	215	5	findings	finding	NOUN
easat-7948	215	6	emphasize	emphasize	VERB
easat-7948	215	7	the	the	DET
easat-7948	215	8	importance	importance	NOUN
easat-7948	215	9	of	of	ADP
easat-7948	215	10	governance	governance	NOUN
easat-7948	215	11	reforms	reform	NOUN
easat-7948	215	12	in	in	ADP
easat-7948	215	13	soes	soe	NOUN
easat-7948	215	14	,	,	PUNCT
easat-7948	215	15	such	such	ADJ
easat-7948	215	16	as	as	ADP
easat-7948	215	17	strengthening	strengthen	VERB
easat-7948	215	18	regulations	regulation	NOUN
easat-7948	215	19	to	to	PART
easat-7948	215	20	prevent	prevent	VERB
easat-7948	215	21	earnings	earning	NOUN
easat-7948	215	22	manipulation	manipulation	NOUN
easat-7948	215	23	,	,	PUNCT
easat-7948	215	24	establishing	establish	VERB
easat-7948	215	25	independent	independent	ADJ
easat-7948	215	26	oversight	oversight	NOUN
easat-7948	215	27	mechanisms	mechanism	NOUN
easat-7948	215	28	,	,	PUNCT
easat-7948	215	29	and	and	CCONJ
easat-7948	215	30	implementing	implement	VERB
easat-7948	215	31	a	a	DET
easat-7948	215	32	merit	merit	NOUN
easat-7948	215	33	-	-	PUNCT
easat-7948	215	34	based	base	VERB
easat-7948	215	35	selection	selection	NOUN
easat-7948	215	36	system	system	NOUN
easat-7948	215	37	in	in	ADP
easat-7948	215	38	board	board	NOUN
easat-7948	215	39	appointments	appointment	NOUN
easat-7948	215	40	to	to	PART
easat-7948	215	41	improve	improve	VERB
easat-7948	215	42	financial	financial	ADJ
easat-7948	215	43	transparency	transparency	NOUN
easat-7948	215	44	and	and	CCONJ
easat-7948	215	45	accountability	accountability	NOUN
easat-7948	215	46	.	.	PUNCT
easat-7948	216	1	while	while	SCONJ
easat-7948	216	2	this	this	DET
easat-7948	216	3	study	study	NOUN
easat-7948	216	4	makes	make	VERB
easat-7948	216	5	a	a	DET
easat-7948	216	6	significant	significant	ADJ
easat-7948	216	7	contribution	contribution	NOUN
easat-7948	216	8	to	to	ADP
easat-7948	216	9	the	the	DET
easat-7948	216	10	corporate	corporate	ADJ
easat-7948	216	11	governance	governance	NOUN
easat-7948	216	12	literature	literature	NOUN
easat-7948	216	13	,	,	PUNCT
easat-7948	216	14	the	the	DET
easat-7948	216	15	limitations	limitation	NOUN
easat-7948	216	16	of	of	ADP
easat-7948	216	17	the	the	DET
easat-7948	216	18	study	study	NOUN
easat-7948	216	19	lie	lie	VERB
easat-7948	216	20	in	in	ADP
easat-7948	216	21	the	the	DET
easat-7948	216	22	limited	limited	ADJ
easat-7948	216	23	data	datum	NOUN
easat-7948	216	24	coverage	coverage	NOUN
easat-7948	216	25	of	of	ADP
easat-7948	216	26	three	three	NUM
easat-7948	216	27	soes	soe	NOUN
easat-7948	216	28	and	and	CCONJ
easat-7948	216	29	the	the	DET
easat-7948	216	30	focus	focus	NOUN
easat-7948	216	31	on	on	ADP
easat-7948	216	32	financial	financial	ADJ
easat-7948	216	33	performance	performance	NOUN
easat-7948	216	34	indicators	indicator	NOUN
easat-7948	216	35	only	only	ADV
easat-7948	216	36	.	.	PUNCT
easat-7948	217	1	therefore	therefore	ADV
easat-7948	217	2	,	,	PUNCT
easat-7948	217	3	future	future	ADJ
easat-7948	217	4	research	research	NOUN
easat-7948	217	5	is	be	AUX
easat-7948	217	6	recommended	recommend	VERB
easat-7948	217	7	to	to	PART
easat-7948	217	8	expand	expand	VERB
easat-7948	217	9	the	the	DET
easat-7948	217	10	sample	sample	NOUN
easat-7948	217	11	,	,	PUNCT
easat-7948	217	12	include	include	VERB
easat-7948	217	13	non	non	ADJ
easat-7948	217	14	-	-	ADJ
easat-7948	217	15	financial	financial	ADJ
easat-7948	217	16	indicators	indicator	NOUN
easat-7948	217	17	such	such	ADJ
easat-7948	217	18	as	as	ADP
easat-7948	217	19	innovation	innovation	NOUN
easat-7948	217	20	or	or	CCONJ
easat-7948	217	21	corporate	corporate	ADJ
easat-7948	217	22	social	social	ADJ
easat-7948	217	23	responsibility	responsibility	NOUN
easat-7948	217	24	,	,	PUNCT
easat-7948	217	25	and	and	CCONJ
easat-7948	217	26	conduct	conduct	VERB
easat-7948	217	27	cross	cross	ADJ
easat-7948	217	28	-	-	ADJ
easat-7948	217	29	country	country	ADJ
easat-7948	217	30	comparisons	comparison	NOUN
easat-7948	217	31	to	to	PART
easat-7948	217	32	understand	understand	VERB
easat-7948	217	33	similar	similar	ADJ
easat-7948	217	34	dynamics	dynamic	NOUN
easat-7948	217	35	in	in	ADP
easat-7948	217	36	soes	soe	NOUN
easat-7948	217	37	in	in	ADP
easat-7948	217	38	other	other	ADJ
easat-7948	217	39	developing	develop	VERB
easat-7948	217	40	countries	country	NOUN
easat-7948	217	41	.	.	PUNCT
easat-7948	218	1	transparency	transparency	NOUN
easat-7948	218	2	:	:	PUNCT
easat-7948	218	3	the	the	DET
easat-7948	218	4	authors	author	NOUN
easat-7948	218	5	confirm	confirm	VERB
easat-7948	218	6	that	that	SCONJ
easat-7948	218	7	the	the	DET
easat-7948	218	8	manuscript	manuscript	NOUN
easat-7948	218	9	is	be	AUX
easat-7948	218	10	an	an	DET
easat-7948	218	11	honest	honest	ADJ
easat-7948	218	12	,	,	PUNCT
easat-7948	218	13	accurate	accurate	ADJ
easat-7948	218	14	,	,	PUNCT
easat-7948	218	15	and	and	CCONJ
easat-7948	218	16	transparent	transparent	ADJ
easat-7948	218	17	account	account	NOUN
easat-7948	218	18	of	of	ADP
easat-7948	218	19	the	the	DET
easat-7948	218	20	study	study	NOUN
easat-7948	218	21	;	;	PUNCT
easat-7948	218	22	that	that	SCONJ
easat-7948	218	23	no	no	DET
easat-7948	218	24	vital	vital	ADJ
easat-7948	218	25	features	feature	NOUN
easat-7948	218	26	of	of	ADP
easat-7948	218	27	the	the	DET
easat-7948	218	28	study	study	NOUN
easat-7948	218	29	have	have	AUX
easat-7948	218	30	been	be	AUX
easat-7948	218	31	omitted	omit	VERB
easat-7948	218	32	;	;	PUNCT
easat-7948	218	33	and	and	CCONJ
easat-7948	218	34	that	that	SCONJ
easat-7948	218	35	any	any	DET
easat-7948	218	36	discrepancies	discrepancy	NOUN
easat-7948	218	37	from	from	ADP
easat-7948	218	38	the	the	DET
easat-7948	218	39	study	study	NOUN
easat-7948	218	40	as	as	SCONJ
easat-7948	218	41	planned	plan	VERB
easat-7948	218	42	have	have	AUX
easat-7948	218	43	been	be	AUX
easat-7948	218	44	explained	explain	VERB
easat-7948	218	45	.	.	PUNCT
easat-7948	219	1	this	this	DET
easat-7948	219	2	study	study	NOUN
easat-7948	219	3	followed	follow	VERB
easat-7948	219	4	all	all	DET
easat-7948	219	5	ethical	ethical	ADJ
easat-7948	219	6	practices	practice	NOUN
easat-7948	219	7	during	during	ADP
easat-7948	219	8	writing	writing	NOUN
easat-7948	219	9	.	.	PUNCT
easat-7948	220	1	copyright	copyright	NOUN
easat-7948	220	2	:	:	PUNCT
easat-7948	220	3	©	©	PROPN
easat-7948	220	4	2025	2025	NUM
easat-7948	220	5	by	by	ADP
easat-7948	220	6	the	the	DET
easat-7948	220	7	authors	author	NOUN
easat-7948	220	8	.	.	PUNCT
easat-7948	221	1	this	this	DET
easat-7948	221	2	open	open	ADJ
easat-7948	221	3	-	-	PUNCT
easat-7948	221	4	access	access	NOUN
easat-7948	221	5	article	article	NOUN
easat-7948	221	6	is	be	AUX
easat-7948	221	7	distributed	distribute	VERB
easat-7948	221	8	under	under	ADP
easat-7948	221	9	the	the	DET
easat-7948	221	10	terms	term	NOUN
easat-7948	221	11	and	and	CCONJ
easat-7948	221	12	conditions	condition	NOUN
easat-7948	221	13	of	of	ADP
easat-7948	221	14	the	the	DET
easat-7948	221	15	creative	creative	ADJ
easat-7948	221	16	commons	common	NOUN
easat-7948	221	17	attribution	attribution	NOUN
easat-7948	221	18	(	(	PUNCT
easat-7948	221	19	cc	cc	NOUN
easat-7948	221	20	by	by	ADP
easat-7948	221	21	)	)	PUNCT
easat-7948	221	22	license	license	NOUN
easat-7948	221	23	(	(	PUNCT
easat-7948	221	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-7948	221	25	)	)	PUNCT
easat-7948	221	26	.	.	PUNCT
easat-7948	222	1	references	reference	NOUN
easat-7948	222	2	[	[	X
easat-7948	222	3	1	1	NUM
easat-7948	222	4	]	]	X
easat-7948	222	5	n.	n.	PROPN
easat-7948	222	6	barberis	barberis	PROPN
easat-7948	222	7	,	,	PUNCT
easat-7948	222	8	r.	r.	PROPN
easat-7948	222	9	greenwood	greenwood	PROPN
easat-7948	222	10	,	,	PUNCT
easat-7948	222	11	l.	l.	PROPN
easat-7948	222	12	jin	jin	PROPN
easat-7948	222	13	,	,	PUNCT
easat-7948	222	14	and	and	CCONJ
easat-7948	222	15	a.	a.	NOUN
easat-7948	222	16	shleifer	shleifer	NOUN
easat-7948	222	17	,	,	PUNCT
easat-7948	222	18	"	"	PUNCT
easat-7948	222	19	extrapolation	extrapolation	NOUN
easat-7948	222	20	and	and	CCONJ
easat-7948	222	21	bubbles	bubble	NOUN
easat-7948	222	22	,	,	PUNCT
easat-7948	222	23	"	"	PUNCT
easat-7948	222	24	journal	journal	NOUN
easat-7948	222	25	of	of	ADP
easat-7948	222	26	financial	financial	ADJ
easat-7948	222	27	economics	economic	NOUN
easat-7948	222	28	,	,	PUNCT
easat-7948	222	29	vol	vol	NOUN
easat-7948	222	30	.	.	PROPN
easat-7948	222	31	129	129	NUM
easat-7948	222	32	,	,	PUNCT
easat-7948	222	33	no	no	INTJ
easat-7948	222	34	.	.	NOUN
easat-7948	222	35	2	2	NUM
easat-7948	222	36	,	,	PUNCT
easat-7948	222	37	pp	pp	ADJ
easat-7948	222	38	.	.	PUNCT
easat-7948	223	1	203	203	NUM
easat-7948	223	2	-	-	SYM
easat-7948	223	3	227	227	NUM
easat-7948	223	4	,	,	PUNCT
easat-7948	223	5	2018	2018	NUM
easat-7948	223	6	.	.	PUNCT
easat-7948	224	1	https://doi.org/10.1016/j.jfineco.2018.04.007	https://doi.org/10.1016/j.jfineco.2018.04.007	ADJ
easat-7948	224	2	[	[	X
easat-7948	224	3	2	2	NUM
easat-7948	224	4	]	]	PUNCT
easat-7948	224	5	f.	f.	PROPN
easat-7948	224	6	n.	n.	PROPN
easat-7948	224	7	johannes	johannes	PROPN
easat-7948	224	8	,	,	PUNCT
easat-7948	224	9	c.	c.	PROPN
easat-7948	224	10	hendriks	hendriks	PROPN
easat-7948	224	11	,	,	PUNCT
easat-7948	224	12	and	and	CCONJ
easat-7948	224	13	t.	t.	PROPN
easat-7948	224	14	c.	c.	PROPN
easat-7948	224	15	maramura	maramura	PROPN
easat-7948	224	16	,	,	PUNCT
easat-7948	224	17	"	"	PUNCT
easat-7948	224	18	corporate	corporate	ADJ
easat-7948	224	19	governance	governance	NOUN
easat-7948	224	20	implementation	implementation	NOUN
easat-7948	224	21	:	:	PUNCT
easat-7948	224	22	a	a	DET
easat-7948	224	23	key	key	ADJ
easat-7948	224	24	instrument	instrument	NOUN
easat-7948	224	25	for	for	ADP
easat-7948	224	26	effective	effective	ADJ
easat-7948	224	27	administration	administration	NOUN
easat-7948	224	28	and	and	CCONJ
easat-7948	224	29	management	management	NOUN
easat-7948	224	30	of	of	ADP
easat-7948	224	31	state	state	NOUN
easat-7948	224	32	-	-	PUNCT
easat-7948	224	33	owned	own	VERB
easat-7948	224	34	enterprises	enterprise	NOUN
easat-7948	224	35	—	—	PUNCT
easat-7948	224	36	a	a	DET
easat-7948	224	37	scoping	scoping	NOUN
easat-7948	224	38	review	review	NOUN
easat-7948	224	39	,	,	PUNCT
easat-7948	224	40	"	"	PUNCT
easat-7948	224	41	frontiers	frontier	NOUN
easat-7948	224	42	in	in	ADP
easat-7948	224	43	political	political	ADJ
easat-7948	224	44	science	science	NOUN
easat-7948	224	45	,	,	PUNCT
easat-7948	224	46	vol	vol	NOUN
easat-7948	224	47	.	.	PROPN
easat-7948	224	48	7	7	NUM
easat-7948	224	49	,	,	PUNCT
easat-7948	224	50	p.	p.	NOUN
easat-7948	224	51	1511708	1511708	NUM
easat-7948	224	52	,	,	PUNCT
easat-7948	224	53	2025	2025	NUM
easat-7948	224	54	.	.	PUNCT
easat-7948	225	1	https://doi.org/10.3389/fpos.2025.1511708	https://doi.org/10.3389/fpos.2025.1511708	PUNCT
easat-7948	225	2	[	[	X
easat-7948	225	3	3	3	X
easat-7948	225	4	]	]	PUNCT
easat-7948	225	5	m.	m.	NOUN
easat-7948	225	6	a.	a.	NOUN
easat-7948	225	7	clatworthy	clatworthy	PROPN
easat-7948	225	8	and	and	CCONJ
easat-7948	225	9	m.	m.	NOUN
easat-7948	225	10	j.	j.	PROPN
easat-7948	225	11	peel	peel	PROPN
easat-7948	225	12	,	,	PUNCT
easat-7948	225	13	"	"	PUNCT
easat-7948	225	14	the	the	DET
easat-7948	225	15	timeliness	timeliness	NOUN
easat-7948	225	16	of	of	ADP
easat-7948	225	17	uk	uk	PROPN
easat-7948	225	18	private	private	ADJ
easat-7948	225	19	company	company	NOUN
easat-7948	225	20	financial	financial	ADJ
easat-7948	225	21	reporting	reporting	NOUN
easat-7948	225	22	:	:	PUNCT
easat-7948	225	23	regulatory	regulatory	ADJ
easat-7948	225	24	and	and	CCONJ
easat-7948	225	25	economic	economic	ADJ
easat-7948	225	26	influences	influence	NOUN
easat-7948	225	27	,	,	PUNCT
easat-7948	225	28	"	"	PUNCT
easat-7948	225	29	the	the	DET
easat-7948	225	30	british	british	PROPN
easat-7948	225	31	accounting	accounting	PROPN
easat-7948	225	32	review	review	PROPN
easat-7948	225	33	,	,	PUNCT
easat-7948	225	34	vol	vol	NOUN
easat-7948	225	35	.	.	PROPN
easat-7948	225	36	48	48	NUM
easat-7948	225	37	,	,	PUNCT
easat-7948	225	38	no	no	INTJ
easat-7948	225	39	.	.	NOUN
easat-7948	225	40	3	3	NUM
easat-7948	225	41	,	,	PUNCT
easat-7948	225	42	pp	pp	ADJ
easat-7948	225	43	.	.	PUNCT
easat-7948	226	1	297	297	NUM
easat-7948	226	2	-	-	SYM
easat-7948	226	3	315	315	NUM
easat-7948	226	4	,	,	PUNCT
easat-7948	226	5	2016	2016	NUM
easat-7948	226	6	.	.	PUNCT
easat-7948	227	1	https://doi.org/10.1016/j.bar.2016.05.001	https://doi.org/10.1016/j.bar.2016.05.001	PRON
easat-7948	228	1	[	[	X
easat-7948	228	2	4	4	NUM
easat-7948	228	3	]	]	X
easat-7948	228	4	i.	i.	PROPN
easat-7948	228	5	f.	f.	PROPN
easat-7948	228	6	obigbemi	obigbemi	PROPN
easat-7948	228	7	,	,	PUNCT
easat-7948	228	8	e.	e.	PROPN
easat-7948	228	9	o.	o.	PROPN
easat-7948	228	10	omolehinwa	omolehinwa	PROPN
easat-7948	228	11	,	,	PUNCT
easat-7948	228	12	d.	d.	PROPN
easat-7948	228	13	o.	o.	PROPN
easat-7948	228	14	mukoro	mukoro	PROPN
easat-7948	228	15	,	,	PUNCT
easat-7948	228	16	e.	e.	PROPN
easat-7948	228	17	ben	ben	PROPN
easat-7948	228	18	-	-	PROPN
easat-7948	228	19	caleb	caleb	PROPN
easat-7948	228	20	,	,	PUNCT
easat-7948	228	21	and	and	CCONJ
easat-7948	228	22	o.	o.	PROPN
easat-7948	228	23	a.	a.	PROPN
easat-7948	228	24	olusanmi	olusanmi	PROPN
easat-7948	228	25	,	,	PUNCT
easat-7948	228	26	"	"	PUNCT
easat-7948	228	27	earnings	earning	NOUN
easat-7948	228	28	management	management	NOUN
easat-7948	228	29	and	and	CCONJ
easat-7948	228	30	board	board	NOUN
easat-7948	228	31	structure	structure	NOUN
easat-7948	228	32	:	:	PUNCT
easat-7948	228	33	evidence	evidence	NOUN
easat-7948	228	34	from	from	ADP
easat-7948	228	35	nigeria	nigeria	PRON
easat-7948	228	36	,	,	PUNCT
easat-7948	228	37	"	"	PUNCT
easat-7948	228	38	sage	sage	NOUN
easat-7948	228	39	open	open	ADJ
easat-7948	228	40	,	,	PUNCT
easat-7948	228	41	vol	vol	NOUN
easat-7948	228	42	.	.	PROPN
easat-7948	229	1	6	6	NUM
easat-7948	229	2	,	,	PUNCT
easat-7948	229	3	no	no	INTJ
easat-7948	229	4	.	.	NOUN
easat-7948	229	5	3	3	NUM
easat-7948	229	6	,	,	PUNCT
easat-7948	229	7	p.	p.	NOUN
easat-7948	229	8	2158244016667992	2158244016667992	NUM
easat-7948	229	9	,	,	PUNCT
easat-7948	229	10	2016	2016	NUM
easat-7948	229	11	.	.	PUNCT
easat-7948	229	12	https://doi.org/10.1177/2158244016667992	https://doi.org/10.1177/2158244016667992	X
easat-7948	230	1	[	[	X
easat-7948	230	2	5	5	NUM
easat-7948	230	3	]	]	PUNCT
easat-7948	230	4	f.	f.	PROPN
easat-7948	230	5	a.	a.	PROPN
easat-7948	230	6	abhipraya	abhipraya	PROPN
easat-7948	230	7	and	and	CCONJ
easat-7948	230	8	b.	b.	PROPN
easat-7948	230	9	e.	e.	PROPN
easat-7948	230	10	c.	c.	PROPN
easat-7948	230	11	widodo	widodo	PROPN
easat-7948	230	12	,	,	PUNCT
easat-7948	230	13	"	"	PUNCT
easat-7948	230	14	failure	failure	NOUN
easat-7948	230	15	of	of	ADP
easat-7948	230	16	political	political	ADJ
easat-7948	230	17	engagement	engagement	NOUN
easat-7948	230	18	:	:	PUNCT
easat-7948	230	19	from	from	ADP
easat-7948	230	20	the	the	DET
easat-7948	230	21	digital	digital	ADJ
easat-7948	230	22	divide	divide	NOUN
easat-7948	230	23	to	to	ADP
easat-7948	230	24	the	the	DET
easat-7948	230	25	democratic	democratic	ADJ
easat-7948	230	26	divide	divide	NOUN
easat-7948	230	27	,	,	PUNCT
easat-7948	230	28	"	"	PUNCT
easat-7948	230	29	jurnal	jurnal	ADJ
easat-7948	230	30	politik	politik	PROPN
easat-7948	230	31	profetik	profetik	PROPN
easat-7948	230	32	,	,	PUNCT
easat-7948	230	33	vol	vol	NOUN
easat-7948	230	34	.	.	PROPN
easat-7948	230	35	9	9	NUM
easat-7948	230	36	,	,	PUNCT
easat-7948	230	37	no	no	INTJ
easat-7948	230	38	.	.	NOUN
easat-7948	230	39	2	2	NUM
easat-7948	230	40	,	,	PUNCT
easat-7948	230	41	pp	pp	ADJ
easat-7948	230	42	.	.	PUNCT
easat-7948	231	1	260	260	NUM
easat-7948	231	2	-	-	SYM
easat-7948	231	3	277	277	NUM
easat-7948	231	4	,	,	PUNCT
easat-7948	231	5	2021	2021	NUM
easat-7948	231	6	.	.	PUNCT
easat-7948	232	1	https://doi.org/10.24252/profetik.v9i2a5	https://doi.org/10.24252/profetik.v9i2a5	PROPN
easat-7948	232	2	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-7948	232	3	https://doi.org/10.1016/j.jfineco.2018.04.007	https://doi.org/10.1016/j.jfineco.2018.04.007	PROPN
easat-7948	232	4	https://doi.org/10.3389/fpos.2025.1511708	https://doi.org/10.3389/fpos.2025.1511708	PROPN
easat-7948	232	5	https://doi.org/10.1016/j.bar.2016.05.001	https://doi.org/10.1016/j.bar.2016.05.001	NOUN
easat-7948	232	6	https://doi.org/10.1177/2158244016667992	https://doi.org/10.1177/2158244016667992	NOUN
easat-7948	232	7	https://doi.org/10.24252/profetik.v9i2a5	https://doi.org/10.24252/profetik.v9i2a5	PROPN
easat-7948	232	8	804	804	NUM
easat-7948	232	9	edelweiss	edelweiss	PROPN
easat-7948	232	10	applied	apply	VERB
easat-7948	232	11	science	science	NOUN
easat-7948	232	12	and	and	CCONJ
easat-7948	232	13	technology	technology	NOUN
easat-7948	232	14	issn	issn	PROPN
easat-7948	232	15	:	:	PUNCT
easat-7948	232	16	2576	2576	NUM
easat-7948	232	17	-	-	SYM
easat-7948	232	18	8484	8484	NUM
easat-7948	232	19	vol	vol	NOUN
easat-7948	232	20	.	.	PROPN
easat-7948	233	1	9	9	NUM
easat-7948	233	2	,	,	PUNCT
easat-7948	233	3	no	no	INTJ
easat-7948	233	4	.	.	NOUN
easat-7948	234	1	6	6	NUM
easat-7948	234	2	:	:	PUNCT
easat-7948	234	3	793	793	NUM
easat-7948	234	4	-	-	SYM
easat-7948	234	5	804	804	NUM
easat-7948	234	6	,	,	PUNCT
easat-7948	234	7	2025	2025	NUM
easat-7948	234	8	doi	doi	NOUN
easat-7948	234	9	:	:	PUNCT
easat-7948	234	10	10.55214/25768484.v9i6.7948	10.55214/25768484.v9i6.7948	PROPN
easat-7948	234	11	©	©	PROPN
easat-7948	234	12	2025	2025	NUM
easat-7948	234	13	by	by	ADP
easat-7948	234	14	the	the	DET
easat-7948	234	15	authors	author	NOUN
easat-7948	234	16	;	;	PUNCT
easat-7948	234	17	licensee	licensee	PROPN
easat-7948	234	18	learning	learning	NOUN
easat-7948	234	19	gate	gate	NOUN
easat-7948	235	1	[	[	X
easat-7948	235	2	6	6	NUM
easat-7948	235	3	]	]	X
easat-7948	235	4	n.	n.	PROPN
easat-7948	235	5	jia	jia	PROPN
easat-7948	235	6	,	,	PUNCT
easat-7948	235	7	k.	k.	PROPN
easat-7948	235	8	g.	g.	PROPN
easat-7948	235	9	huang	huang	PROPN
easat-7948	235	10	,	,	PUNCT
easat-7948	235	11	and	and	CCONJ
easat-7948	235	12	c.	c.	PROPN
easat-7948	235	13	man	man	PROPN
easat-7948	235	14	zhang	zhang	PROPN
easat-7948	235	15	,	,	PUNCT
easat-7948	235	16	"	"	PUNCT
easat-7948	235	17	public	public	ADJ
easat-7948	235	18	governance	governance	NOUN
easat-7948	235	19	,	,	PUNCT
easat-7948	235	20	corporate	corporate	ADJ
easat-7948	235	21	governance	governance	NOUN
easat-7948	235	22	,	,	PUNCT
easat-7948	235	23	and	and	CCONJ
easat-7948	235	24	firm	firm	ADJ
easat-7948	235	25	innovation	innovation	NOUN
easat-7948	235	26	:	:	PUNCT
easat-7948	235	27	an	an	DET
easat-7948	235	28	examination	examination	NOUN
easat-7948	235	29	of	of	ADP
easat-7948	235	30	state	state	NOUN
easat-7948	235	31	-	-	PUNCT
easat-7948	235	32	owned	own	VERB
easat-7948	235	33	enterprises	enterprise	NOUN
easat-7948	235	34	,	,	PUNCT
easat-7948	235	35	"	"	PUNCT
easat-7948	235	36	academy	academy	NOUN
easat-7948	235	37	of	of	ADP
easat-7948	235	38	management	management	NOUN
easat-7948	235	39	journal	journal	PROPN
easat-7948	235	40	,	,	PUNCT
easat-7948	235	41	vol	vol	NOUN
easat-7948	235	42	.	.	PROPN
easat-7948	235	43	62	62	NUM
easat-7948	235	44	,	,	PUNCT
easat-7948	235	45	no	no	INTJ
easat-7948	235	46	.	.	NOUN
easat-7948	235	47	1	1	NUM
easat-7948	235	48	,	,	PUNCT
easat-7948	235	49	pp	pp	ADJ
easat-7948	235	50	.	.	PUNCT
easat-7948	236	1	220	220	NUM
easat-7948	236	2	-	-	SYM
easat-7948	236	3	247	247	NUM
easat-7948	236	4	,	,	PUNCT
easat-7948	236	5	2019	2019	NUM
easat-7948	236	6	.	.	PUNCT
easat-7948	237	1	https://doi.org/10.5465/amj.2016.0543	https://doi.org/10.5465/amj.2016.0543	NOUN
easat-7948	238	1	[	[	X
easat-7948	238	2	7	7	NUM
easat-7948	238	3	]	]	PUNCT
easat-7948	238	4	k.	k.	NOUN
easat-7948	238	5	szarzec	szarzec	PROPN
easat-7948	238	6	,	,	PUNCT
easat-7948	238	7	b.	b.	PROPN
easat-7948	238	8	totleben	totleben	PROPN
easat-7948	238	9	,	,	PUNCT
easat-7948	238	10	and	and	CCONJ
easat-7948	238	11	d.	d.	PROPN
easat-7948	238	12	piątek	piątek	PROPN
easat-7948	238	13	,	,	PUNCT
easat-7948	238	14	"	"	PUNCT
easat-7948	238	15	how	how	SCONJ
easat-7948	238	16	do	do	AUX
easat-7948	238	17	politicians	politician	NOUN
easat-7948	238	18	capture	capture	VERB
easat-7948	238	19	a	a	DET
easat-7948	238	20	state	state	NOUN
easat-7948	238	21	?	?	PUNCT
easat-7948	239	1	evidence	evidence	NOUN
easat-7948	239	2	from	from	ADP
easat-7948	239	3	state	state	NOUN
easat-7948	239	4	-	-	PUNCT
easat-7948	239	5	owned	own	VERB
easat-7948	239	6	enterprises	enterprise	NOUN
easat-7948	239	7	,	,	PUNCT
easat-7948	239	8	"	"	PUNCT
easat-7948	239	9	east	east	ADJ
easat-7948	239	10	european	european	ADJ
easat-7948	239	11	politics	politic	NOUN
easat-7948	239	12	and	and	CCONJ
easat-7948	239	13	societies	society	NOUN
easat-7948	239	14	,	,	PUNCT
easat-7948	239	15	vol	vol	NOUN
easat-7948	239	16	.	.	PROPN
easat-7948	240	1	36	36	NUM
easat-7948	240	2	,	,	PUNCT
easat-7948	240	3	no	no	INTJ
easat-7948	240	4	.	.	NOUN
easat-7948	240	5	1	1	NUM
easat-7948	240	6	,	,	PUNCT
easat-7948	240	7	pp	pp	ADJ
easat-7948	240	8	.	.	PUNCT
easat-7948	241	1	141	141	NUM
easat-7948	241	2	-	-	SYM
easat-7948	241	3	172	172	NUM
easat-7948	241	4	,	,	PUNCT
easat-7948	241	5	2022	2022	NUM
easat-7948	241	6	.	.	PUNCT
easat-7948	242	1	https://doi.org/10.1177/0888325420953485	https://doi.org/10.1177/0888325420953485	X
easat-7948	243	1	[	[	X
easat-7948	243	2	8	8	NUM
easat-7948	243	3	]	]	X
easat-7948	243	4	p.	p.	PROPN
easat-7948	243	5	demerjian	demerjian	PROPN
easat-7948	243	6	,	,	PUNCT
easat-7948	243	7	m.	m.	PROPN
easat-7948	243	8	lewis	lewis	PROPN
easat-7948	243	9	-	-	PUNCT
easat-7948	243	10	western	western	ADJ
easat-7948	243	11	,	,	PUNCT
easat-7948	243	12	and	and	CCONJ
easat-7948	243	13	s.	s.	PROPN
easat-7948	243	14	mcvay	mcvay	PROPN
easat-7948	243	15	,	,	PUNCT
easat-7948	243	16	"	"	PUNCT
easat-7948	243	17	how	how	SCONJ
easat-7948	243	18	does	do	AUX
easat-7948	243	19	intentional	intentional	ADJ
easat-7948	243	20	earnings	earning	NOUN
easat-7948	243	21	smoothing	smoothing	NOUN
easat-7948	243	22	vary	vary	VERB
easat-7948	243	23	with	with	ADP
easat-7948	243	24	managerial	managerial	ADJ
easat-7948	243	25	ability	ability	NOUN
easat-7948	243	26	?	?	PUNCT
easat-7948	243	27	,	,	PUNCT
easat-7948	243	28	"	"	PUNCT
easat-7948	243	29	journal	journal	NOUN
easat-7948	243	30	of	of	ADP
easat-7948	243	31	accounting	accounting	NOUN
easat-7948	243	32	,	,	PUNCT
easat-7948	243	33	auditing	auditing	NOUN
easat-7948	243	34	&	&	CCONJ
easat-7948	243	35	finance	finance	NOUN
easat-7948	243	36	,	,	PUNCT
easat-7948	243	37	vol	vol	NOUN
easat-7948	243	38	.	.	PROPN
easat-7948	243	39	35	35	NUM
easat-7948	243	40	,	,	PUNCT
easat-7948	243	41	no	no	INTJ
easat-7948	243	42	.	.	NOUN
easat-7948	243	43	2	2	NUM
easat-7948	243	44	,	,	PUNCT
easat-7948	243	45	pp	pp	ADJ
easat-7948	243	46	.	.	PUNCT
easat-7948	244	1	406	406	NUM
easat-7948	244	2	-	-	SYM
easat-7948	244	3	437	437	NUM
easat-7948	244	4	,	,	PUNCT
easat-7948	244	5	2020	2020	NUM
easat-7948	244	6	.	.	PUNCT
easat-7948	245	1	https://doi.org/10.1177/0148558x17748405	https://doi.org/10.1177/0148558x17748405	PUNCT
easat-7948	246	1	[	[	X
easat-7948	246	2	9	9	NUM
easat-7948	246	3	]	]	PUNCT
easat-7948	246	4	j.	j.	PROPN
easat-7948	246	5	h.	h.	PROPN
easat-7948	246	6	evans	evans	PROPN
easat-7948	246	7	iii	iii	PROPN
easat-7948	246	8	,	,	PUNCT
easat-7948	246	9	m.	m.	NOUN
easat-7948	246	10	feng	feng	PROPN
easat-7948	246	11	,	,	PUNCT
easat-7948	246	12	v.	v.	PROPN
easat-7948	246	13	b.	b.	PROPN
easat-7948	246	14	hoffman	hoffman	PROPN
easat-7948	246	15	,	,	PUNCT
easat-7948	246	16	d.	d.	PROPN
easat-7948	246	17	v.	v.	PROPN
easat-7948	246	18	moser	moser	PROPN
easat-7948	246	19	,	,	PUNCT
easat-7948	246	20	and	and	CCONJ
easat-7948	246	21	w.	w.	PROPN
easat-7948	246	22	a.	a.	PROPN
easat-7948	246	23	van	van	PROPN
easat-7948	246	24	der	der	PROPN
easat-7948	246	25	stede	stede	NOUN
easat-7948	246	26	,	,	PUNCT
easat-7948	246	27	"	"	PUNCT
easat-7948	246	28	points	point	NOUN
easat-7948	246	29	to	to	PART
easat-7948	246	30	consider	consider	VERB
easat-7948	246	31	when	when	SCONJ
easat-7948	246	32	self‐assessing	self‐assesse	VERB
easat-7948	246	33	your	your	PRON
easat-7948	246	34	empirical	empirical	ADJ
easat-7948	246	35	accounting	accounting	NOUN
easat-7948	246	36	research	research	NOUN
easat-7948	246	37	,	,	PUNCT
easat-7948	246	38	"	"	PUNCT
easat-7948	246	39	contemporary	contemporary	ADJ
easat-7948	246	40	accounting	accounting	NOUN
easat-7948	246	41	research	research	NOUN
easat-7948	246	42	,	,	PUNCT
easat-7948	246	43	vol	vol	NOUN
easat-7948	246	44	.	.	PROPN
easat-7948	247	1	32	32	NUM
easat-7948	247	2	,	,	PUNCT
easat-7948	247	3	no	no	INTJ
easat-7948	247	4	.	.	NOUN
easat-7948	247	5	3	3	NUM
easat-7948	247	6	,	,	PUNCT
easat-7948	247	7	pp	pp	ADJ
easat-7948	247	8	.	.	PUNCT
easat-7948	248	1	1162	1162	NUM
easat-7948	248	2	-	-	SYM
easat-7948	248	3	1192	1192	NUM
easat-7948	248	4	,	,	PUNCT
easat-7948	248	5	2015	2015	NUM
easat-7948	248	6	.	.	PUNCT
easat-7948	249	1	https://doi.org/10.1111/1911-3846.12133	https://doi.org/10.1111/1911-3846.12133	NOUN
easat-7948	250	1	[	[	X
easat-7948	250	2	10	10	NUM
easat-7948	250	3	]	]	X
easat-7948	250	4	g.	g.	PROPN
easat-7948	250	5	mishra	mishra	PROPN
easat-7948	250	6	,	,	PUNCT
easat-7948	250	7	m.	m.	NOUN
easat-7948	250	8	raithatha	raithatha	PROPN
easat-7948	250	9	,	,	PUNCT
easat-7948	250	10	and	and	CCONJ
easat-7948	250	11	m.	m.	NOUN
easat-7948	250	12	popli	popli	NOUN
easat-7948	250	13	,	,	PUNCT
easat-7948	250	14	"	"	PUNCT
easat-7948	250	15	impact	impact	NOUN
easat-7948	250	16	of	of	ADP
easat-7948	250	17	duration	duration	NOUN
easat-7948	250	18	of	of	ADP
easat-7948	250	19	performance	performance	NOUN
easat-7948	250	20	shortfall	shortfall	NOUN
easat-7948	250	21	on	on	ADP
easat-7948	250	22	real	real	ADJ
easat-7948	250	23	earnings	earning	NOUN
easat-7948	250	24	management	management	NOUN
easat-7948	250	25	:	:	PUNCT
easat-7948	250	26	a	a	DET
easat-7948	250	27	threat	threat	NOUN
easat-7948	250	28	rigidity	rigidity	NOUN
easat-7948	250	29	perspective	perspective	NOUN
easat-7948	250	30	,	,	PUNCT
easat-7948	250	31	"	"	PUNCT
easat-7948	250	32	international	international	ADJ
easat-7948	250	33	journal	journal	NOUN
easat-7948	250	34	of	of	ADP
easat-7948	250	35	productivity	productivity	NOUN
easat-7948	250	36	and	and	CCONJ
easat-7948	250	37	performance	performance	NOUN
easat-7948	250	38	management	management	NOUN
easat-7948	250	39	,	,	PUNCT
easat-7948	250	40	2025	2025	NUM
easat-7948	250	41	.	.	PUNCT
easat-7948	251	1	https://doi.org/10.1108/ijppm-04-2024-0227	https://doi.org/10.1108/ijppm-04-2024-0227	PROPN
easat-7948	252	1	[	[	X
easat-7948	252	2	11	11	NUM
easat-7948	252	3	]	]	X
easat-7948	252	4	c.	c.	PROPN
easat-7948	252	5	free	free	PROPN
easat-7948	252	6	,	,	PUNCT
easat-7948	252	7	s.	s.	PROPN
easat-7948	252	8	jones	jones	PROPN
easat-7948	252	9	,	,	PUNCT
easat-7948	252	10	and	and	CCONJ
easat-7948	252	11	m.-s	m.-	NOUN
easat-7948	252	12	.	.	PUNCT
easat-7948	253	1	tremblay	tremblay	NOUN
easat-7948	253	2	,	,	PUNCT
easat-7948	253	3	"	"	PUNCT
easat-7948	253	4	greenwashing	greenwashing	NOUN
easat-7948	253	5	and	and	CCONJ
easat-7948	253	6	sustainability	sustainability	NOUN
easat-7948	253	7	assurance	assurance	NOUN
easat-7948	253	8	:	:	PUNCT
easat-7948	253	9	a	a	DET
easat-7948	253	10	review	review	NOUN
easat-7948	253	11	and	and	CCONJ
easat-7948	253	12	call	call	VERB
easat-7948	253	13	for	for	ADP
easat-7948	253	14	future	future	ADJ
easat-7948	253	15	research	research	NOUN
easat-7948	253	16	,	,	PUNCT
easat-7948	253	17	"	"	PUNCT
easat-7948	253	18	journal	journal	NOUN
easat-7948	253	19	of	of	ADP
easat-7948	253	20	accounting	accounting	NOUN
easat-7948	253	21	literature	literature	NOUN
easat-7948	253	22	,	,	PUNCT
easat-7948	253	23	2024	2024	NUM
easat-7948	253	24	.	.	PUNCT
easat-7948	254	1	https://doi.org/10.1108/jal-11-2023-0201	https://doi.org/10.1108/jal-11-2023-0201	NOUN
easat-7948	254	2	[	[	X
easat-7948	254	3	12	12	NUM
easat-7948	254	4	]	]	X
easat-7948	254	5	p.	p.	NOUN
easat-7948	254	6	wasan	wasan	PROPN
easat-7948	254	7	and	and	CCONJ
easat-7948	254	8	k.	k.	PROPN
easat-7948	254	9	mulchandani	mulchandani	PROPN
easat-7948	254	10	,	,	PUNCT
easat-7948	254	11	"	"	PUNCT
easat-7948	254	12	corporate	corporate	ADJ
easat-7948	254	13	governance	governance	NOUN
easat-7948	254	14	factors	factor	NOUN
easat-7948	254	15	as	as	ADP
easat-7948	254	16	predictors	predictor	NOUN
easat-7948	254	17	of	of	ADP
easat-7948	254	18	earnings	earning	NOUN
easat-7948	254	19	management	management	NOUN
easat-7948	254	20	,	,	PUNCT
easat-7948	254	21	"	"	PUNCT
easat-7948	254	22	journal	journal	NOUN
easat-7948	254	23	of	of	ADP
easat-7948	254	24	general	general	ADJ
easat-7948	254	25	management	management	NOUN
easat-7948	254	26	,	,	PUNCT
easat-7948	254	27	vol	vol	NOUN
easat-7948	254	28	.	.	PROPN
easat-7948	255	1	45	45	NUM
easat-7948	255	2	,	,	PUNCT
easat-7948	255	3	no	no	INTJ
easat-7948	255	4	.	.	NOUN
easat-7948	255	5	2	2	NUM
easat-7948	255	6	,	,	PUNCT
easat-7948	255	7	pp	pp	ADJ
easat-7948	255	8	.	.	PUNCT
easat-7948	256	1	71	71	NUM
easat-7948	256	2	-	-	SYM
easat-7948	256	3	92	92	NUM
easat-7948	256	4	,	,	PUNCT
easat-7948	256	5	2020	2020	NUM
easat-7948	256	6	.	.	PUNCT
easat-7948	257	1	https://doi.org/10.1177/0306307019872304	https://doi.org/10.1177/0306307019872304	X
easat-7948	258	1	[	[	X
easat-7948	258	2	13	13	NUM
easat-7948	258	3	]	]	X
easat-7948	258	4	y.	y.	PROPN
easat-7948	258	5	b.	b.	PROPN
easat-7948	258	6	adeneye	adeneye	PROPN
easat-7948	258	7	,	,	PUNCT
easat-7948	258	8	s.	s.	PROPN
easat-7948	258	9	fasihi	fasihi	PROPN
easat-7948	258	10	,	,	PUNCT
easat-7948	258	11	i.	i.	PROPN
easat-7948	258	12	kammoun	kammoun	PROPN
easat-7948	258	13	,	,	PUNCT
easat-7948	258	14	and	and	CCONJ
easat-7948	258	15	k.	k.	PROPN
easat-7948	258	16	albitar	albitar	PROPN
easat-7948	258	17	,	,	PUNCT
easat-7948	258	18	"	"	PUNCT
easat-7948	258	19	does	do	AUX
easat-7948	258	20	earnings	earning	NOUN
easat-7948	258	21	management	management	NOUN
easat-7948	258	22	constrain	constrain	VERB
easat-7948	258	23	esg	esg	NOUN
easat-7948	258	24	performance	performance	NOUN
easat-7948	258	25	?	?	PUNCT
easat-7948	259	1	the	the	DET
easat-7948	259	2	role	role	NOUN
easat-7948	259	3	of	of	ADP
easat-7948	259	4	corporate	corporate	ADJ
easat-7948	259	5	governance	governance	NOUN
easat-7948	259	6	,	,	PUNCT
easat-7948	259	7	"	"	PUNCT
easat-7948	259	8	international	international	ADJ
easat-7948	259	9	journal	journal	NOUN
easat-7948	259	10	of	of	ADP
easat-7948	259	11	disclosure	disclosure	NOUN
easat-7948	259	12	and	and	CCONJ
easat-7948	259	13	governance	governance	NOUN
easat-7948	259	14	,	,	PUNCT
easat-7948	259	15	vol	vol	NOUN
easat-7948	259	16	.	.	PROPN
easat-7948	259	17	21	21	NUM
easat-7948	259	18	,	,	PUNCT
easat-7948	259	19	no	no	INTJ
easat-7948	259	20	.	.	NOUN
easat-7948	259	21	1	1	NUM
easat-7948	259	22	,	,	PUNCT
easat-7948	259	23	pp	pp	ADJ
easat-7948	259	24	.	.	PUNCT
easat-7948	260	1	69	69	NUM
easat-7948	260	2	-	-	SYM
easat-7948	260	3	92	92	NUM
easat-7948	260	4	,	,	PUNCT
easat-7948	260	5	2024	2024	NUM
easat-7948	260	6	.	.	PUNCT
easat-7948	261	1	https://doi.org/10.1057/s41310-023-00181-9	https://doi.org/10.1057/s41310-023-00181-9	X
easat-7948	262	1	[	[	X
easat-7948	262	2	14	14	NUM
easat-7948	262	3	]	]	PUNCT
easat-7948	262	4	j.	j.	PROPN
easat-7948	262	5	chen	chen	PROPN
easat-7948	262	6	,	,	PUNCT
easat-7948	262	7	d.	d.	PROPN
easat-7948	262	8	cumming	cumming	PROPN
easat-7948	262	9	,	,	PUNCT
easat-7948	262	10	w.	w.	PROPN
easat-7948	262	11	hou	hou	PROPN
easat-7948	262	12	,	,	PUNCT
easat-7948	262	13	and	and	CCONJ
easat-7948	262	14	e.	e.	PROPN
easat-7948	262	15	lee	lee	PROPN
easat-7948	262	16	,	,	PUNCT
easat-7948	262	17	"	"	PUNCT
easat-7948	262	18	does	do	AUX
easat-7948	262	19	the	the	DET
easat-7948	262	20	external	external	ADJ
easat-7948	262	21	monitoring	monitoring	NOUN
easat-7948	262	22	effect	effect	NOUN
easat-7948	262	23	of	of	ADP
easat-7948	262	24	financial	financial	ADJ
easat-7948	262	25	analysts	analyst	NOUN
easat-7948	262	26	deter	deter	VERB
easat-7948	262	27	corporate	corporate	ADJ
easat-7948	262	28	fraud	fraud	NOUN
easat-7948	262	29	in	in	ADP
easat-7948	262	30	china	china	PROPN
easat-7948	262	31	?	?	PUNCT
easat-7948	262	32	,	,	PUNCT
easat-7948	262	33	"	"	PUNCT
easat-7948	262	34	journal	journal	NOUN
easat-7948	262	35	of	of	ADP
easat-7948	262	36	business	business	NOUN
easat-7948	262	37	ethics	ethic	NOUN
easat-7948	262	38	,	,	PUNCT
easat-7948	262	39	vol	vol	NOUN
easat-7948	262	40	.	.	PROPN
easat-7948	262	41	134	134	NUM
easat-7948	262	42	,	,	PUNCT
easat-7948	262	43	pp	pp	ADJ
easat-7948	262	44	.	.	PUNCT
easat-7948	263	1	727	727	NUM
easat-7948	263	2	-	-	SYM
easat-7948	263	3	742	742	NUM
easat-7948	263	4	,	,	PUNCT
easat-7948	263	5	2016	2016	NUM
easat-7948	263	6	.	.	PUNCT
easat-7948	264	1	https://link.springer.com/article/10.1007/s10551-014-2393-3	https://link.springer.com/article/10.1007/s10551-014-2393-3	NOUN
easat-7948	265	1	[	[	X
easat-7948	265	2	15	15	NUM
easat-7948	265	3	]	]	X
easat-7948	265	4	n.	n.	PROPN
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easat-7948	265	6	and	and	CCONJ
easat-7948	265	7	o.	o.	NOUN
easat-7948	265	8	a.	a.	NOUN
easat-7948	265	9	farooque	farooque	NOUN
easat-7948	265	10	,	,	PUNCT
easat-7948	265	11	"	"	PUNCT
easat-7948	265	12	exploring	explore	VERB
easat-7948	265	13	the	the	DET
easat-7948	265	14	impact	impact	NOUN
easat-7948	265	15	of	of	ADP
easat-7948	265	16	internal	internal	ADJ
easat-7948	265	17	corporate	corporate	ADJ
easat-7948	265	18	governance	governance	NOUN
easat-7948	265	19	on	on	ADP
easat-7948	265	20	the	the	DET
easat-7948	265	21	relation	relation	NOUN
easat-7948	265	22	between	between	ADP
easat-7948	265	23	disclosure	disclosure	NOUN
easat-7948	265	24	quality	quality	NOUN
easat-7948	265	25	and	and	CCONJ
easat-7948	265	26	earnings	earning	NOUN
easat-7948	265	27	management	management	NOUN
easat-7948	265	28	in	in	ADP
easat-7948	265	29	the	the	DET
easat-7948	265	30	uk	uk	PROPN
easat-7948	265	31	listed	list	VERB
easat-7948	265	32	companies	company	NOUN
easat-7948	265	33	,	,	PUNCT
easat-7948	265	34	"	"	PUNCT
easat-7948	265	35	journal	journal	NOUN
easat-7948	265	36	of	of	ADP
easat-7948	265	37	business	business	NOUN
easat-7948	265	38	ethics	ethic	NOUN
easat-7948	265	39	,	,	PUNCT
easat-7948	265	40	vol	vol	NOUN
easat-7948	265	41	.	.	PROPN
easat-7948	265	42	142	142	NUM
easat-7948	265	43	,	,	PUNCT
easat-7948	265	44	pp	pp	ADJ
easat-7948	265	45	.	.	PUNCT
easat-7948	265	46	345367	345367	NUM
easat-7948	265	47	,	,	PUNCT
easat-7948	265	48	2017	2017	NUM
easat-7948	265	49	.	.	PUNCT
easat-7948	266	1	https://link.springer.com/article/10.1007/s10551-015-2752-8	https://link.springer.com/article/10.1007/s10551-015-2752-8	PROPN
easat-7948	267	1	[	[	X
easat-7948	267	2	16	16	NUM
easat-7948	267	3	]	]	PUNCT
easat-7948	267	4	s.	s.	PROPN
easat-7948	267	5	he	he	PRON
easat-7948	267	6	,	,	PUNCT
easat-7948	267	7	q.	q.	PROPN
easat-7948	267	8	jin	jin	PROPN
easat-7948	267	9	,	,	PUNCT
easat-7948	267	10	and	and	CCONJ
easat-7948	267	11	y.	y.	PROPN
easat-7948	267	12	yu	yu	PROPN
easat-7948	267	13	,	,	PUNCT
easat-7948	267	14	"	"	PUNCT
easat-7948	267	15	will	will	AUX
easat-7948	267	16	local	local	ADJ
easat-7948	267	17	analysts	analyst	NOUN
easat-7948	267	18	cater	cater	VERB
easat-7948	267	19	to	to	ADP
easat-7948	267	20	government	government	NOUN
easat-7948	267	21	needs	need	NOUN
easat-7948	267	22	in	in	ADP
easat-7948	267	23	earnings	earning	NOUN
easat-7948	267	24	forecasts	forecast	NOUN
easat-7948	267	25	?	?	PUNCT
easat-7948	268	1	evidence	evidence	NOUN
easat-7948	268	2	from	from	ADP
easat-7948	268	3	financial	financial	ADJ
easat-7948	268	4	misconduct	misconduct	NOUN
easat-7948	268	5	in	in	ADP
easat-7948	268	6	chinese	chinese	ADJ
easat-7948	268	7	state	state	NOUN
easat-7948	268	8	-	-	PUNCT
easat-7948	268	9	owned	own	VERB
easat-7948	268	10	enterprises	enterprise	NOUN
easat-7948	268	11	,	,	PUNCT
easat-7948	268	12	"	"	PUNCT
easat-7948	268	13	journal	journal	NOUN
easat-7948	268	14	of	of	ADP
easat-7948	268	15	business	business	NOUN
easat-7948	268	16	ethics	ethic	NOUN
easat-7948	268	17	,	,	PUNCT
easat-7948	268	18	pp	pp	ADJ
easat-7948	268	19	.	.	PUNCT
easat-7948	269	1	1	1	NUM
easat-7948	269	2	-	-	SYM
easat-7948	269	3	25	25	NUM
easat-7948	269	4	,	,	PUNCT
easat-7948	269	5	2025	2025	NUM
easat-7948	269	6	.	.	PUNCT
easat-7948	270	1	https://link.springer.com/article/10.1007/s10551-025-05976-0	https://link.springer.com/article/10.1007/s10551-025-05976-0	NOUN
easat-7948	271	1	[	[	X
easat-7948	271	2	17	17	NUM
easat-7948	271	3	]	]	PUNCT
easat-7948	271	4	a.	a.	NOUN
easat-7948	271	5	i.	i.	PROPN
easat-7948	271	6	alao	alao	PROPN
easat-7948	271	7	,	,	PUNCT
easat-7948	271	8	o.	o.	NOUN
easat-7948	271	9	o.	o.	NOUN
easat-7948	271	10	adebiyi	adebiyi	PROPN
easat-7948	271	11	,	,	PUNCT
easat-7948	271	12	and	and	CCONJ
easat-7948	271	13	o.	o.	PROPN
easat-7948	271	14	o.	o.	PROPN
easat-7948	271	15	olaniyi	olaniyi	PROPN
easat-7948	271	16	,	,	PUNCT
easat-7948	271	17	"	"	PUNCT
easat-7948	271	18	the	the	DET
easat-7948	271	19	interconnectedness	interconnectedness	NOUN
easat-7948	271	20	of	of	ADP
easat-7948	271	21	earnings	earning	NOUN
easat-7948	271	22	management	management	NOUN
easat-7948	271	23	,	,	PUNCT
easat-7948	271	24	corporate	corporate	ADJ
easat-7948	271	25	governance	governance	NOUN
easat-7948	271	26	failures	failure	NOUN
easat-7948	271	27	,	,	PUNCT
easat-7948	271	28	and	and	CCONJ
easat-7948	271	29	global	global	ADJ
easat-7948	271	30	economic	economic	ADJ
easat-7948	271	31	stability	stability	NOUN
easat-7948	271	32	:	:	PUNCT
easat-7948	271	33	a	a	DET
easat-7948	271	34	critical	critical	ADJ
easat-7948	271	35	examination	examination	NOUN
easat-7948	271	36	of	of	ADP
easat-7948	271	37	the	the	DET
easat-7948	271	38	impact	impact	NOUN
easat-7948	271	39	of	of	ADP
easat-7948	271	40	earnings	earning	NOUN
easat-7948	271	41	manipulation	manipulation	NOUN
easat-7948	271	42	on	on	ADP
easat-7948	271	43	financial	financial	ADJ
easat-7948	271	44	crises	crisis	NOUN
easat-7948	271	45	and	and	CCONJ
easat-7948	271	46	investor	investor	NOUN
easat-7948	271	47	trust	trust	NOUN
easat-7948	271	48	in	in	ADP
easat-7948	271	49	global	global	ADJ
easat-7948	271	50	markets	market	NOUN
easat-7948	271	51	,	,	PUNCT
easat-7948	271	52	"	"	PUNCT
easat-7948	271	53	asian	asian	ADJ
easat-7948	271	54	journal	journal	NOUN
easat-7948	271	55	of	of	ADP
easat-7948	271	56	economics	economic	NOUN
easat-7948	271	57	,	,	PUNCT
easat-7948	271	58	business	business	NOUN
easat-7948	271	59	and	and	CCONJ
easat-7948	271	60	accounting	accounting	NOUN
easat-7948	271	61	,	,	PUNCT
easat-7948	271	62	vol	vol	NOUN
easat-7948	271	63	.	.	PROPN
easat-7948	271	64	24	24	NUM
easat-7948	271	65	,	,	PUNCT
easat-7948	271	66	no	no	INTJ
easat-7948	271	67	.	.	NOUN
easat-7948	271	68	11	11	NUM
easat-7948	271	69	,	,	PUNCT
easat-7948	271	70	pp	pp	ADJ
easat-7948	271	71	.	.	PUNCT
easat-7948	272	1	47	47	NUM
easat-7948	272	2	-	-	SYM
easat-7948	272	3	73	73	NUM
easat-7948	272	4	,	,	PUNCT
easat-7948	272	5	2024	2024	NUM
easat-7948	272	6	.	.	PUNCT
easat-7948	273	1	https://doi.org/10.9734/ajeba/2024/v24i111542	https://doi.org/10.9734/ajeba/2024/v24i111542	X
easat-7948	274	1	[	[	X
easat-7948	274	2	18	18	NUM
easat-7948	274	3	]	]	PUNCT
easat-7948	274	4	t.	t.	PROPN
easat-7948	274	5	b.	b.	PROPN
easat-7948	275	1	oehmke	oehmke	PROPN
easat-7948	275	2	et	et	PROPN
easat-7948	275	3	al	al	PROPN
easat-7948	275	4	.	.	PROPN
easat-7948	275	5	,	,	PUNCT
easat-7948	275	6	"	"	PUNCT
easat-7948	275	7	dynamic	dynamic	ADJ
easat-7948	275	8	panel	panel	NOUN
easat-7948	275	9	data	data	VERB
easat-7948	275	10	modeling	modeling	NOUN
easat-7948	275	11	and	and	CCONJ
easat-7948	275	12	surveillance	surveillance	NOUN
easat-7948	275	13	of	of	ADP
easat-7948	275	14	covid-19	covid-19	PROPN
easat-7948	275	15	in	in	ADP
easat-7948	275	16	metropolitan	metropolitan	ADJ
easat-7948	275	17	areas	area	NOUN
easat-7948	275	18	in	in	ADP
easat-7948	275	19	the	the	DET
easat-7948	275	20	united	united	PROPN
easat-7948	275	21	states	states	PROPN
easat-7948	275	22	:	:	PUNCT
easat-7948	275	23	longitudinal	longitudinal	ADJ
easat-7948	275	24	trend	trend	NOUN
easat-7948	275	25	analysis	analysis	NOUN
easat-7948	275	26	,	,	PUNCT
easat-7948	275	27	"	"	PUNCT
easat-7948	275	28	journal	journal	NOUN
easat-7948	275	29	of	of	ADP
easat-7948	275	30	medical	medical	ADJ
easat-7948	275	31	internet	internet	NOUN
easat-7948	275	32	research	research	NOUN
easat-7948	275	33	,	,	PUNCT
easat-7948	275	34	vol	vol	NOUN
easat-7948	275	35	.	.	PROPN
easat-7948	275	36	23	23	NUM
easat-7948	275	37	,	,	PUNCT
easat-7948	275	38	no	no	INTJ
easat-7948	275	39	.	.	NOUN
easat-7948	275	40	2	2	NUM
easat-7948	275	41	,	,	PUNCT
easat-7948	275	42	p.	p.	NOUN
easat-7948	275	43	e26081	e26081	PROPN
easat-7948	275	44	,	,	PUNCT
easat-7948	275	45	2021	2021	NUM
easat-7948	275	46	.	.	PUNCT
easat-7948	276	1	https://doi.org/10.2196/26081	https://doi.org/10.2196/26081	PRON
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easat-7948	277	2	19	19	NUM
easat-7948	277	3	]	]	X
easat-7948	277	4	y.	y.	PROPN
easat-7948	277	5	jamadar	jamadar	PROPN
easat-7948	277	6	,	,	PUNCT
easat-7948	277	7	t.	t.	PROPN
easat-7948	277	8	s.	s.	PROPN
easat-7948	277	9	ong	ong	PROPN
easat-7948	277	10	,	,	PUNCT
easat-7948	277	11	a.	a.	PROPN
easat-7948	277	12	a.	a.	PROPN
easat-7948	277	13	abdullah	abdullah	PROPN
easat-7948	277	14	,	,	PUNCT
easat-7948	277	15	and	and	CCONJ
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easat-7948	277	18	,	,	PUNCT
easat-7948	277	19	"	"	PUNCT
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easat-7948	277	21	and	and	CCONJ
easat-7948	277	22	discretionary	discretionary	ADJ
easat-7948	277	23	accruals	accrual	NOUN
easat-7948	277	24	,	,	PUNCT
easat-7948	277	25	"	"	PUNCT
easat-7948	277	26	managerial	managerial	ADJ
easat-7948	277	27	and	and	CCONJ
easat-7948	277	28	decision	decision	NOUN
easat-7948	277	29	economics	economic	NOUN
easat-7948	277	30	,	,	PUNCT
easat-7948	277	31	vol	vol	NOUN
easat-7948	277	32	.	.	PROPN
easat-7948	277	33	43	43	NUM
easat-7948	277	34	,	,	PUNCT
easat-7948	277	35	no	no	INTJ
easat-7948	277	36	.	.	NOUN
easat-7948	277	37	2	2	NUM
easat-7948	277	38	,	,	PUNCT
easat-7948	277	39	pp	pp	ADJ
easat-7948	277	40	.	.	PUNCT
easat-7948	278	1	431	431	NUM
easat-7948	278	2	-	-	SYM
easat-7948	278	3	439	439	NUM
easat-7948	278	4	,	,	PUNCT
easat-7948	278	5	2022	2022	NUM
easat-7948	278	6	.	.	PUNCT
easat-7948	279	1	https://doi.org/10.1002/mde.3391	https://doi.org/10.1002/mde.3391	PROPN
easat-7948	279	2	[	[	X
easat-7948	279	3	20	20	NUM
easat-7948	279	4	]	]	X
easat-7948	279	5	g.	g.	PROPN
easat-7948	279	6	zimon	zimon	PROPN
easat-7948	279	7	,	,	PUNCT
easat-7948	279	8	a.	a.	PROPN
easat-7948	279	9	appolloni	appolloni	PROPN
easat-7948	279	10	,	,	PUNCT
easat-7948	279	11	h.	h.	PROPN
easat-7948	279	12	tarighi	tarighi	PROPN
easat-7948	279	13	,	,	PUNCT
easat-7948	279	14	s.	s.	PROPN
easat-7948	279	15	shahmohammadi	shahmohammadi	PROPN
easat-7948	279	16	,	,	PUNCT
easat-7948	279	17	and	and	CCONJ
easat-7948	279	18	e.	e.	PROPN
easat-7948	279	19	daneshpou	daneshpou	PROPN
easat-7948	279	20	,	,	PUNCT
easat-7948	279	21	"	"	PUNCT
easat-7948	279	22	earnings	earning	NOUN
easat-7948	279	23	management	management	NOUN
easat-7948	279	24	,	,	PUNCT
easat-7948	279	25	related	relate	VERB
easat-7948	279	26	party	party	NOUN
easat-7948	279	27	transactions	transaction	NOUN
easat-7948	279	28	and	and	CCONJ
easat-7948	279	29	corporate	corporate	ADJ
easat-7948	279	30	performance	performance	NOUN
easat-7948	279	31	:	:	PUNCT
easat-7948	279	32	the	the	DET
easat-7948	279	33	moderating	moderate	VERB
easat-7948	279	34	role	role	NOUN
easat-7948	279	35	of	of	ADP
easat-7948	279	36	internal	internal	ADJ
easat-7948	279	37	control	control	NOUN
easat-7948	279	38	,	,	PUNCT
easat-7948	279	39	"	"	PUNCT
easat-7948	279	40	risks	risk	NOUN
easat-7948	279	41	,	,	PUNCT
easat-7948	279	42	vol	vol	NOUN
easat-7948	279	43	.	.	NOUN
easat-7948	279	44	9	9	NUM
easat-7948	279	45	,	,	PUNCT
easat-7948	279	46	no	no	INTJ
easat-7948	279	47	.	.	NOUN
easat-7948	279	48	8	8	NUM
easat-7948	279	49	,	,	PUNCT
easat-7948	279	50	p.	p.	NOUN
easat-7948	279	51	146	146	NUM
easat-7948	279	52	,	,	PUNCT
easat-7948	279	53	2021	2021	NUM
easat-7948	279	54	.	.	PUNCT
easat-7948	280	1	https://doi.org/10.3390/risks9080146	https://doi.org/10.3390/risks9080146	PROPN
easat-7948	280	2	https://doi.org/10.5465/amj.2016.0543	https://doi.org/10.5465/amj.2016.0543	PROPN
easat-7948	280	3	https://doi.org/10.1177/0888325420953485	https://doi.org/10.1177/0888325420953485	PROPN
easat-7948	280	4	https://doi.org/10.1177/0148558x17748405	https://doi.org/10.1177/0148558x17748405	PROPN
easat-7948	280	5	https://doi.org/10.1111/1911-3846.12133	https://doi.org/10.1111/1911-3846.12133	PROPN
easat-7948	280	6	https://doi.org/10.1108/ijppm-04-2024-0227	https://doi.org/10.1108/ijppm-04-2024-0227	PROPN
easat-7948	280	7	https://doi.org/10.1108/jal-11-2023-0201	https://doi.org/10.1108/jal-11-2023-0201	VERB
easat-7948	280	8	https://doi.org/10.1177/0306307019872304	https://doi.org/10.1177/0306307019872304	PRON
easat-7948	280	9	https://doi.org/10.1057/s41310-023-00181-9	https://doi.org/10.1057/s41310-023-00181-9	NUM
easat-7948	280	10	https://link.springer.com/article/10.1007/s10551-014-2393-3	https://link.springer.com/article/10.1007/s10551-014-2393-3	NOUN
easat-7948	280	11	https://link.springer.com/article/10.1007/s10551-015-2752-8	https://link.springer.com/article/10.1007/s10551-015-2752-8	VERB
easat-7948	280	12	https://link.springer.com/article/10.1007/s10551-025-05976-0	https://link.springer.com/article/10.1007/s10551-025-05976-0	PROPN
easat-7948	280	13	https://doi.org/10.9734/ajeba/2024/v24i111542	https://doi.org/10.9734/ajeba/2024/v24i111542	PROPN
easat-7948	280	14	https://doi.org/10.2196/26081	https://doi.org/10.2196/26081	ADJ
easat-7948	280	15	https://doi.org/10.1002/mde.3391	https://doi.org/10.1002/mde.3391	PROPN
easat-7948	280	16	https://doi.org/10.3390/risks9080146	https://doi.org/10.3390/risks9080146	NOUN