id	sid	tid	token	lemma	pos
easat-8564	1	1	edelweiss	edelweiss	PROPN
easat-8564	1	2	applied	apply	VERB
easat-8564	1	3	science	science	NOUN
easat-8564	1	4	and	and	CCONJ
easat-8564	1	5	technology	technology	NOUN
easat-8564	1	6	issn	issn	PROPN
easat-8564	1	7	:	:	PUNCT
easat-8564	1	8	2576	2576	NUM
easat-8564	1	9	-	-	SYM
easat-8564	1	10	8484	8484	NUM
easat-8564	1	11	vol	vol	NOUN
easat-8564	1	12	.	.	PROPN
easat-8564	2	1	9	9	NUM
easat-8564	2	2	,	,	PUNCT
easat-8564	2	3	no	no	INTJ
easat-8564	2	4	.	.	NOUN
easat-8564	2	5	7	7	NUM
easat-8564	2	6	,	,	PUNCT
easat-8564	2	7	260	260	NUM
easat-8564	2	8	-	-	SYM
easat-8564	2	9	276	276	NUM
easat-8564	2	10	2025	2025	NUM
easat-8564	2	11	publisher	publisher	NOUN
easat-8564	2	12	:	:	PUNCT
easat-8564	2	13	learning	learn	VERB
easat-8564	2	14	gate	gate	NOUN
easat-8564	2	15	doi	doi	PROPN
easat-8564	2	16	:	:	PUNCT
easat-8564	2	17	10.55214/25768484.v9i7.8564	10.55214/25768484.v9i7.8564	NUM
easat-8564	2	18	©	©	NOUN
easat-8564	2	19	2025	2025	NUM
easat-8564	2	20	by	by	ADP
easat-8564	2	21	the	the	DET
easat-8564	2	22	authors	author	NOUN
easat-8564	2	23	;	;	PUNCT
easat-8564	2	24	licensee	licensee	PROPN
easat-8564	2	25	learning	learning	NOUN
easat-8564	2	26	gate	gate	NOUN
easat-8564	3	1	©	©	PROPN
easat-8564	3	2	2025	2025	NUM
easat-8564	3	3	by	by	ADP
easat-8564	3	4	the	the	DET
easat-8564	3	5	authors	author	NOUN
easat-8564	3	6	;	;	PUNCT
easat-8564	3	7	licensee	licensee	PROPN
easat-8564	3	8	learning	learning	NOUN
easat-8564	3	9	gate	gate	NOUN
easat-8564	3	10	history	history	NOUN
easat-8564	3	11	:	:	PUNCT
easat-8564	3	12	received	receive	VERB
easat-8564	3	13	:	:	PUNCT
easat-8564	3	14	21	21	NUM
easat-8564	3	15	april	april	PROPN
easat-8564	3	16	2025	2025	NUM
easat-8564	3	17	;	;	PUNCT
easat-8564	3	18	revised	revise	VERB
easat-8564	3	19	:	:	PUNCT
easat-8564	3	20	6	6	NUM
easat-8564	3	21	june	june	PROPN
easat-8564	3	22	2025	2025	NUM
easat-8564	3	23	;	;	PUNCT
easat-8564	3	24	accepted	accept	VERB
easat-8564	3	25	:	:	PUNCT
easat-8564	3	26	10	10	NUM
easat-8564	3	27	june	june	PROPN
easat-8564	3	28	2025	2025	NUM
easat-8564	3	29	;	;	PUNCT
easat-8564	3	30	published	publish	VERB
easat-8564	3	31	:	:	PUNCT
easat-8564	3	32	3	3	NUM
easat-8564	3	33	july	july	PROPN
easat-8564	3	34	2025	2025	NUM
easat-8564	3	35	*	*	PUNCT
easat-8564	3	36	correspondence	correspondence	NOUN
easat-8564	3	37	:	:	PUNCT
easat-8564	3	38	abdulahadmohdsalleh@gmail.com	abdulahadmohdsalleh@gmail.com	X
easat-8564	4	1	the	the	DET
easat-8564	4	2	effect	effect	NOUN
easat-8564	4	3	of	of	ADP
easat-8564	4	4	corporate	corporate	ADJ
easat-8564	4	5	tax	tax	NOUN
easat-8564	4	6	avoidance	avoidance	NOUN
easat-8564	4	7	strategies	strategy	NOUN
easat-8564	4	8	in	in	ADP
easat-8564	4	9	malaysia	malaysia	PROPN
easat-8564	4	10	through	through	ADP
easat-8564	4	11	financial	financial	ADJ
easat-8564	4	12	characteristics	characteristic	NOUN
easat-8564	4	13	and	and	CCONJ
easat-8564	4	14	corporate	corporate	ADJ
easat-8564	4	15	governance	governance	NOUN
easat-8564	4	16	mechanisms	mechanism	NOUN
easat-8564	4	17	abdul	abdul	PROPN
easat-8564	4	18	ahad	ahad	PROPN
easat-8564	4	19	aks	aks	PROPN
easat-8564	4	20	mohd	mohd	PROPN
easat-8564	4	21	salleh1	salleh1	PROPN
easat-8564	4	22	*	*	PROPN
easat-8564	4	23	,	,	PUNCT
easat-8564	4	24	aza	aza	PROPN
easat-8564	4	25	azlina	azlina	PROPN
easat-8564	4	26	md	md	PROPN
easat-8564	4	27	kassim2	kassim2	PROPN
easat-8564	4	28	,	,	PUNCT
easat-8564	4	29	ahmad	ahmad	PROPN
easat-8564	4	30	haruna	haruna	PROPN
easat-8564	4	31	abubakar3	abubakar3	PROPN
easat-8564	5	1	1,2,3graduate	1,2,3graduate	NUM
easat-8564	5	2	school	school	NOUN
easat-8564	5	3	of	of	ADP
easat-8564	5	4	management	management	NOUN
easat-8564	5	5	,	,	PUNCT
easat-8564	5	6	management	management	NOUN
easat-8564	5	7	and	and	CCONJ
easat-8564	5	8	science	science	NOUN
easat-8564	5	9	university	university	PROPN
easat-8564	5	10	,	,	PUNCT
easat-8564	5	11	selangor	selangor	PROPN
easat-8564	5	12	,	,	PUNCT
easat-8564	5	13	malaysia	malaysia	PROPN
easat-8564	5	14	;	;	PUNCT
easat-8564	5	15	abdulahadmohdsalleh@gmail.com	abdulahadmohdsalleh@gmail.com	X
easat-8564	5	16	(	(	PUNCT
easat-8564	5	17	a.a.a.m.s	a.a.a.m.s	PROPN
easat-8564	5	18	.	.	PUNCT
easat-8564	5	19	)	)	PUNCT
easat-8564	5	20	.	.	PUNCT
easat-8564	6	1	abstract	abstract	ADJ
easat-8564	6	2	:	:	PUNCT
easat-8564	6	3	corporate	corporate	ADJ
easat-8564	6	4	tax	tax	NOUN
easat-8564	6	5	is	be	AUX
easat-8564	6	6	one	one	NUM
easat-8564	6	7	of	of	ADP
easat-8564	6	8	the	the	DET
easat-8564	6	9	fundamental	fundamental	ADJ
easat-8564	6	10	sources	source	NOUN
easat-8564	6	11	of	of	ADP
easat-8564	6	12	revenue	revenue	NOUN
easat-8564	6	13	for	for	ADP
easat-8564	6	14	governments	government	NOUN
easat-8564	6	15	.	.	PUNCT
easat-8564	7	1	this	this	DET
easat-8564	7	2	study	study	NOUN
easat-8564	7	3	investigates	investigate	VERB
easat-8564	7	4	the	the	DET
easat-8564	7	5	subject	subject	NOUN
easat-8564	7	6	of	of	ADP
easat-8564	7	7	corporate	corporate	ADJ
easat-8564	7	8	tax	tax	NOUN
easat-8564	7	9	avoidance	avoidance	NOUN
easat-8564	7	10	,	,	PUNCT
easat-8564	7	11	examining	examine	VERB
easat-8564	7	12	the	the	DET
easat-8564	7	13	relationship	relationship	NOUN
easat-8564	7	14	between	between	ADP
easat-8564	7	15	certain	certain	ADJ
easat-8564	7	16	financial	financial	ADJ
easat-8564	7	17	attributes	attribute	NOUN
easat-8564	7	18	of	of	ADP
easat-8564	7	19	a	a	DET
easat-8564	7	20	company	company	NOUN
easat-8564	7	21	—	—	PUNCT
easat-8564	7	22	namely	namely	ADV
easat-8564	7	23	profitability	profitability	NOUN
easat-8564	7	24	and	and	CCONJ
easat-8564	7	25	leverage	leverage	NOUN
easat-8564	7	26	—	—	PUNCT
easat-8564	7	27	and	and	CCONJ
easat-8564	7	28	corporate	corporate	ADJ
easat-8564	7	29	governance	governance	NOUN
easat-8564	7	30	attributes	attribute	NOUN
easat-8564	7	31	,	,	PUNCT
easat-8564	7	32	including	include	VERB
easat-8564	7	33	board	board	NOUN
easat-8564	7	34	size	size	NOUN
easat-8564	7	35	,	,	PUNCT
easat-8564	7	36	director	director	NOUN
easat-8564	7	37	competency	competency	NOUN
easat-8564	7	38	,	,	PUNCT
easat-8564	7	39	the	the	DET
easat-8564	7	40	presence	presence	NOUN
easat-8564	7	41	of	of	ADP
easat-8564	7	42	female	female	ADJ
easat-8564	7	43	directors	director	NOUN
easat-8564	7	44	,	,	PUNCT
easat-8564	7	45	director	director	NOUN
easat-8564	7	46	remuneration	remuneration	NOUN
easat-8564	7	47	,	,	PUNCT
easat-8564	7	48	and	and	CCONJ
easat-8564	7	49	ceo	ceo	NOUN
easat-8564	7	50	duality	duality	NOUN
easat-8564	7	51	.	.	PUNCT
easat-8564	8	1	the	the	DET
easat-8564	8	2	focus	focus	NOUN
easat-8564	8	3	is	be	AUX
easat-8564	8	4	on	on	ADP
easat-8564	8	5	companies	company	NOUN
easat-8564	8	6	listed	list	VERB
easat-8564	8	7	on	on	ADP
easat-8564	8	8	the	the	DET
easat-8564	8	9	main	main	ADJ
easat-8564	8	10	market	market	NOUN
easat-8564	8	11	of	of	ADP
easat-8564	8	12	bursa	bursa	PROPN
easat-8564	8	13	malaysia	malaysia	PROPN
easat-8564	8	14	.	.	PUNCT
easat-8564	9	1	the	the	DET
easat-8564	9	2	study	study	NOUN
easat-8564	9	3	employs	employ	VERB
easat-8564	9	4	panel	panel	NOUN
easat-8564	9	5	data	datum	NOUN
easat-8564	9	6	from	from	ADP
easat-8564	9	7	300	300	NUM
easat-8564	9	8	publicly	publicly	ADV
easat-8564	9	9	listed	list	VERB
easat-8564	9	10	malaysian	malaysian	ADJ
easat-8564	9	11	companies	company	NOUN
easat-8564	9	12	,	,	PUNCT
easat-8564	9	13	specifically	specifically	ADV
easat-8564	9	14	from	from	ADP
easat-8564	9	15	their	their	PRON
easat-8564	9	16	annual	annual	ADJ
easat-8564	9	17	reports	report	NOUN
easat-8564	9	18	and	and	CCONJ
easat-8564	9	19	financial	financial	ADJ
easat-8564	9	20	databases	database	NOUN
easat-8564	9	21	for	for	ADP
easat-8564	9	22	the	the	DET
easat-8564	9	23	years	year	NOUN
easat-8564	9	24	2021	2021	NUM
easat-8564	9	25	,	,	PUNCT
easat-8564	9	26	2022	2022	NUM
easat-8564	9	27	,	,	PUNCT
easat-8564	9	28	and	and	CCONJ
easat-8564	9	29	2023	2023	NUM
easat-8564	9	30	.	.	PUNCT
easat-8564	10	1	the	the	DET
easat-8564	10	2	investigation	investigation	NOUN
easat-8564	10	3	utilizes	utilize	VERB
easat-8564	10	4	panel	panel	NOUN
easat-8564	10	5	data	datum	NOUN
easat-8564	10	6	regression	regression	NOUN
easat-8564	10	7	with	with	ADP
easat-8564	10	8	panel	panel	NOUN
easat-8564	10	9	corrected	correct	VERB
easat-8564	10	10	standard	standard	ADJ
easat-8564	10	11	errors	error	NOUN
easat-8564	10	12	to	to	PART
easat-8564	10	13	account	account	VERB
easat-8564	10	14	for	for	ADP
easat-8564	10	15	autocorrelation	autocorrelation	NOUN
easat-8564	10	16	and	and	CCONJ
easat-8564	10	17	heteroscedasticity	heteroscedasticity	NOUN
easat-8564	10	18	,	,	PUNCT
easat-8564	10	19	based	base	VERB
easat-8564	10	20	on	on	ADP
easat-8564	10	21	agency	agency	NOUN
easat-8564	10	22	theory	theory	NOUN
easat-8564	10	23	and	and	CCONJ
easat-8564	10	24	tax	tax	NOUN
easat-8564	10	25	planning	planning	NOUN
easat-8564	10	26	theory	theory	NOUN
easat-8564	10	27	.	.	PUNCT
easat-8564	11	1	the	the	DET
easat-8564	11	2	results	result	NOUN
easat-8564	11	3	indicate	indicate	VERB
easat-8564	11	4	a	a	DET
easat-8564	11	5	significant	significant	ADJ
easat-8564	11	6	negative	negative	ADJ
easat-8564	11	7	relationship	relationship	NOUN
easat-8564	11	8	between	between	ADP
easat-8564	11	9	profitability	profitability	NOUN
easat-8564	11	10	—	—	PUNCT
easat-8564	11	11	measured	measure	VERB
easat-8564	11	12	by	by	ADP
easat-8564	11	13	return	return	NOUN
easat-8564	11	14	on	on	ADP
easat-8564	11	15	equity	equity	NOUN
easat-8564	11	16	and	and	CCONJ
easat-8564	11	17	the	the	DET
easat-8564	11	18	effective	effective	ADJ
easat-8564	11	19	tax	tax	NOUN
easat-8564	11	20	rate	rate	NOUN
easat-8564	11	21	(	(	PUNCT
easat-8564	11	22	β	β	X
easat-8564	11	23	=	=	SYM
easat-8564	11	24	-0.001	-0.001	NOUN
easat-8564	11	25	,	,	PUNCT
easat-8564	11	26	p	p	X
easat-8564	11	27	=	=	NOUN
easat-8564	11	28	0.000	0.000	NUM
easat-8564	11	29	)	)	PUNCT
easat-8564	11	30	—	—	PUNCT
easat-8564	11	31	and	and	CCONJ
easat-8564	11	32	the	the	DET
easat-8564	11	33	effective	effective	ADJ
easat-8564	11	34	tax	tax	NOUN
easat-8564	11	35	rate	rate	NOUN
easat-8564	11	36	.	.	PUNCT
easat-8564	12	1	conversely	conversely	ADV
easat-8564	12	2	,	,	PUNCT
easat-8564	12	3	leverage	leverage	NOUN
easat-8564	12	4	shows	show	VERB
easat-8564	12	5	a	a	DET
easat-8564	12	6	significant	significant	ADJ
easat-8564	12	7	positive	positive	ADJ
easat-8564	12	8	association	association	NOUN
easat-8564	12	9	with	with	ADP
easat-8564	12	10	the	the	DET
easat-8564	12	11	effective	effective	ADJ
easat-8564	12	12	tax	tax	NOUN
easat-8564	12	13	rate	rate	NOUN
easat-8564	12	14	(	(	PUNCT
easat-8564	12	15	β	β	X
easat-8564	12	16	=	=	SYM
easat-8564	12	17	0.175	0.175	NUM
easat-8564	12	18	,	,	PUNCT
easat-8564	12	19	p	p	X
easat-8564	12	20	=	=	NOUN
easat-8564	12	21	0.000	0.000	NUM
easat-8564	12	22	)	)	PUNCT
easat-8564	12	23	.	.	PUNCT
easat-8564	13	1	these	these	DET
easat-8564	13	2	findings	finding	NOUN
easat-8564	13	3	suggest	suggest	VERB
easat-8564	13	4	that	that	SCONJ
easat-8564	13	5	key	key	ADJ
easat-8564	13	6	financial	financial	ADJ
easat-8564	13	7	and	and	CCONJ
easat-8564	13	8	governance	governance	NOUN
easat-8564	13	9	factors	factor	NOUN
easat-8564	13	10	significantly	significantly	ADV
easat-8564	13	11	influence	influence	NOUN
easat-8564	13	12	firms	firm	NOUN
easat-8564	13	13	’	’	PART
easat-8564	13	14	tax	tax	NOUN
easat-8564	13	15	burdens	burden	NOUN
easat-8564	13	16	.	.	PUNCT
easat-8564	14	1	policymakers	policymaker	NOUN
easat-8564	14	2	and	and	CCONJ
easat-8564	14	3	corporate	corporate	ADJ
easat-8564	14	4	regulators	regulator	NOUN
easat-8564	14	5	aiming	aim	VERB
easat-8564	14	6	to	to	PART
easat-8564	14	7	promote	promote	VERB
easat-8564	14	8	ethical	ethical	ADJ
easat-8564	14	9	tax	tax	NOUN
easat-8564	14	10	governance	governance	NOUN
easat-8564	14	11	in	in	ADP
easat-8564	14	12	developing	develop	VERB
easat-8564	14	13	markets	market	NOUN
easat-8564	14	14	can	can	AUX
easat-8564	14	15	derive	derive	VERB
easat-8564	14	16	valuable	valuable	ADJ
easat-8564	14	17	insights	insight	NOUN
easat-8564	14	18	from	from	ADP
easat-8564	14	19	these	these	DET
easat-8564	14	20	results	result	NOUN
easat-8564	14	21	.	.	PUNCT
easat-8564	15	1	keywords	keyword	NOUN
easat-8564	15	2	:	:	PUNCT
easat-8564	15	3	board	board	NOUN
easat-8564	15	4	structure	structure	NOUN
easat-8564	15	5	,	,	PUNCT
easat-8564	15	6	ceo	ceo	NOUN
easat-8564	15	7	duality	duality	NOUN
easat-8564	15	8	,	,	PUNCT
easat-8564	15	9	company	company	NOUN
easat-8564	15	10	governance	governance	NOUN
easat-8564	15	11	,	,	PUNCT
easat-8564	15	12	corporate	corporate	ADJ
easat-8564	15	13	tax	tax	NOUN
easat-8564	15	14	avoidance	avoidance	NOUN
easat-8564	15	15	,	,	PUNCT
easat-8564	15	16	effective	effective	ADJ
easat-8564	15	17	tax	tax	NOUN
easat-8564	15	18	rate	rate	NOUN
easat-8564	15	19	,	,	PUNCT
easat-8564	15	20	leverage	leverage	NOUN
easat-8564	15	21	,	,	PUNCT
easat-8564	15	22	malaysia	malaysia	NOUN
easat-8564	15	23	,	,	PUNCT
easat-8564	15	24	profitability	profitability	NOUN
easat-8564	15	25	.	.	PUNCT
easat-8564	16	1	1	1	X
easat-8564	16	2	.	.	X
easat-8564	16	3	introduction	introduction	NOUN
easat-8564	16	4	corporate	corporate	ADJ
easat-8564	16	5	tax	tax	NOUN
easat-8564	16	6	revenues	revenue	NOUN
easat-8564	16	7	play	play	VERB
easat-8564	16	8	a	a	DET
easat-8564	16	9	crucial	crucial	ADJ
easat-8564	16	10	role	role	NOUN
easat-8564	16	11	in	in	ADP
easat-8564	16	12	national	national	ADJ
easat-8564	16	13	development	development	NOUN
easat-8564	16	14	by	by	ADP
easat-8564	16	15	funding	fund	VERB
easat-8564	16	16	vital	vital	ADJ
easat-8564	16	17	public	public	ADJ
easat-8564	16	18	services	service	NOUN
easat-8564	16	19	such	such	ADJ
easat-8564	16	20	as	as	ADP
easat-8564	16	21	infrastructure	infrastructure	NOUN
easat-8564	16	22	,	,	PUNCT
easat-8564	16	23	healthcare	healthcare	PROPN
easat-8564	16	24	,	,	PUNCT
easat-8564	16	25	and	and	CCONJ
easat-8564	16	26	education	education	NOUN
easat-8564	16	27	.	.	PUNCT
easat-8564	17	1	the	the	DET
easat-8564	17	2	continuous	continuous	ADJ
easat-8564	17	3	trend	trend	NOUN
easat-8564	17	4	of	of	ADP
easat-8564	17	5	corporate	corporate	ADJ
easat-8564	17	6	tax	tax	NOUN
easat-8564	17	7	avoidance	avoidance	NOUN
easat-8564	17	8	(	(	PUNCT
easat-8564	17	9	cta	cta	PROPN
easat-8564	17	10	)	)	PUNCT
easat-8564	17	11	,	,	PUNCT
easat-8564	17	12	where	where	SCONJ
easat-8564	17	13	companies	company	NOUN
easat-8564	17	14	leverage	leverage	VERB
easat-8564	17	15	legal	legal	ADJ
easat-8564	17	16	provisions	provision	NOUN
easat-8564	17	17	to	to	PART
easat-8564	17	18	reduce	reduce	VERB
easat-8564	17	19	their	their	PRON
easat-8564	17	20	tax	tax	NOUN
easat-8564	17	21	responsibilities	responsibility	NOUN
easat-8564	17	22	,	,	PUNCT
easat-8564	17	23	poses	pose	VERB
easat-8564	17	24	serious	serious	ADJ
easat-8564	17	25	challenges	challenge	NOUN
easat-8564	17	26	for	for	ADP
easat-8564	17	27	public	public	ADJ
easat-8564	17	28	trust	trust	NOUN
easat-8564	17	29	and	and	CCONJ
easat-8564	17	30	financial	financial	ADJ
easat-8564	17	31	stability	stability	NOUN
easat-8564	17	32	in	in	ADP
easat-8564	17	33	developing	develop	VERB
easat-8564	17	34	countries	country	NOUN
easat-8564	17	35	such	such	ADJ
easat-8564	17	36	as	as	ADP
easat-8564	17	37	malaysia	malaysia	PROPN
easat-8564	17	38	[	[	X
easat-8564	17	39	1	1	NUM
easat-8564	17	40	,	,	PUNCT
easat-8564	17	41	2	2	NUM
easat-8564	17	42	]	]	PUNCT
easat-8564	17	43	.	.	PUNCT
easat-8564	18	1	while	while	SCONJ
easat-8564	18	2	tax	tax	NOUN
easat-8564	18	3	avoidance	avoidance	NOUN
easat-8564	18	4	is	be	AUX
easat-8564	18	5	technically	technically	ADV
easat-8564	18	6	legal	legal	ADJ
easat-8564	18	7	,	,	PUNCT
easat-8564	18	8	it	it	PRON
easat-8564	18	9	raises	raise	VERB
easat-8564	18	10	significant	significant	ADJ
easat-8564	18	11	moral	moral	ADJ
easat-8564	18	12	and	and	CCONJ
easat-8564	18	13	governance	governance	NOUN
easat-8564	18	14	issues	issue	NOUN
easat-8564	18	15	,	,	PUNCT
easat-8564	18	16	especially	especially	ADV
easat-8564	18	17	in	in	ADP
easat-8564	18	18	contexts	context	NOUN
easat-8564	18	19	marked	mark	VERB
easat-8564	18	20	by	by	ADP
easat-8564	18	21	budget	budget	NOUN
easat-8564	18	22	constraints	constraint	NOUN
easat-8564	18	23	and	and	CCONJ
easat-8564	18	24	economic	economic	ADJ
easat-8564	18	25	inequality	inequality	NOUN
easat-8564	18	26	.	.	PUNCT
easat-8564	19	1	the	the	DET
easat-8564	19	2	2023	2023	NUM
easat-8564	19	3	tax	tax	NOUN
easat-8564	19	4	-	-	PUNCT
easat-8564	19	5	to	to	ADP
easat-8564	19	6	-	-	PUNCT
easat-8564	19	7	gdp	gdp	NOUN
easat-8564	19	8	ratio	ratio	NOUN
easat-8564	19	9	in	in	ADP
easat-8564	19	10	malaysia	malaysia	PROPN
easat-8564	19	11	stood	stand	VERB
easat-8564	19	12	at	at	ADP
easat-8564	19	13	11.8	11.8	NUM
easat-8564	19	14	%	%	NOUN
easat-8564	19	15	,	,	PUNCT
easat-8564	19	16	revealing	reveal	VERB
easat-8564	19	17	significant	significant	ADJ
easat-8564	19	18	systemic	systemic	ADJ
easat-8564	19	19	inefficiencies	inefficiency	NOUN
easat-8564	19	20	in	in	ADP
easat-8564	19	21	revenue	revenue	NOUN
easat-8564	19	22	collection	collection	NOUN
easat-8564	19	23	,	,	PUNCT
easat-8564	19	24	especially	especially	ADV
easat-8564	19	25	when	when	SCONJ
easat-8564	19	26	compared	compare	VERB
easat-8564	19	27	to	to	ADP
easat-8564	19	28	the	the	DET
easat-8564	19	29	regional	regional	ADJ
easat-8564	19	30	average	average	NOUN
easat-8564	19	31	[	[	X
easat-8564	19	32	3	3	NUM
easat-8564	19	33	]	]	PUNCT
easat-8564	19	34	.	.	PUNCT
easat-8564	20	1	even	even	ADV
easat-8564	20	2	with	with	ADP
easat-8564	20	3	attempts	attempt	NOUN
easat-8564	20	4	to	to	PART
easat-8564	20	5	enhance	enhance	VERB
easat-8564	20	6	tax	tax	NOUN
easat-8564	20	7	compliance	compliance	NOUN
easat-8564	20	8	through	through	ADP
easat-8564	20	9	regulatory	regulatory	ADJ
easat-8564	20	10	changes	change	NOUN
easat-8564	20	11	such	such	ADJ
easat-8564	20	12	as	as	ADP
easat-8564	20	13	the	the	DET
easat-8564	20	14	malaysian	malaysian	PROPN
easat-8564	20	15	code	code	NOUN
easat-8564	20	16	on	on	ADP
easat-8564	20	17	corporate	corporate	ADJ
easat-8564	20	18	governance	governance	NOUN
easat-8564	20	19	(	(	PUNCT
easat-8564	20	20	mccg	mccg	NOUN
easat-8564	20	21	)	)	PUNCT
easat-8564	20	22	2021	2021	NUM
easat-8564	20	23	,	,	PUNCT
easat-8564	20	24	many	many	ADJ
easat-8564	20	25	companies	company	NOUN
easat-8564	20	26	listed	list	VERB
easat-8564	20	27	on	on	ADP
easat-8564	20	28	bursa	bursa	PROPN
easat-8564	20	29	malaysia	malaysia	PROPN
easat-8564	20	30	continue	continue	VERB
easat-8564	20	31	to	to	PART
easat-8564	20	32	engage	engage	VERB
easat-8564	20	33	in	in	ADP
easat-8564	20	34	aggressive	aggressive	ADJ
easat-8564	20	35	tax	tax	NOUN
easat-8564	20	36	planning	planning	NOUN
easat-8564	20	37	.	.	PUNCT
easat-8564	21	1	ganesan	ganesan	PROPN
easat-8564	21	2	,	,	PUNCT
easat-8564	21	3	et	et	PROPN
easat-8564	21	4	al	al	PROPN
easat-8564	21	5	.	.	PUNCT
easat-8564	22	1	[	[	X
easat-8564	22	2	4	4	X
easat-8564	22	3	]	]	PUNCT
easat-8564	22	4	and	and	CCONJ
easat-8564	22	5	jiang	jiang	PROPN
easat-8564	22	6	,	,	PUNCT
easat-8564	22	7	et	et	PROPN
easat-8564	22	8	al	al	PROPN
easat-8564	22	9	.	.	PUNCT
easat-8564	23	1	[	[	X
easat-8564	23	2	5	5	X
easat-8564	23	3	]	]	PUNCT
easat-8564	23	4	highlight	highlight	VERB
easat-8564	23	5	that	that	SCONJ
easat-8564	23	6	the	the	DET
easat-8564	23	7	gap	gap	NOUN
easat-8564	23	8	between	between	ADP
easat-8564	23	9	what	what	PRON
easat-8564	23	10	legislation	legislation	NOUN
easat-8564	23	11	expects	expect	VERB
easat-8564	23	12	and	and	CCONJ
easat-8564	23	13	what	what	PRON
easat-8564	23	14	happens	happen	VERB
easat-8564	23	15	suggests	suggest	VERB
easat-8564	23	16	that	that	SCONJ
easat-8564	23	17	the	the	DET
easat-8564	23	18	internal	internal	ADJ
easat-8564	23	19	dynamics	dynamic	NOUN
easat-8564	23	20	of	of	ADP
easat-8564	23	21	a	a	DET
easat-8564	23	22	firm	firm	NOUN
easat-8564	23	23	,	,	PUNCT
easat-8564	23	24	especially	especially	ADV
easat-8564	23	25	its	its	PRON
easat-8564	23	26	financial	financial	ADJ
easat-8564	23	27	and	and	CCONJ
easat-8564	23	28	governance	governance	NOUN
easat-8564	23	29	structures	structure	NOUN
easat-8564	23	30	,	,	PUNCT
easat-8564	23	31	significantly	significantly	ADV
easat-8564	23	32	impact	impact	VERB
easat-8564	23	33	tax	tax	NOUN
easat-8564	23	34	-	-	PUNCT
easat-8564	23	35	related	relate	VERB
easat-8564	23	36	decisions	decision	NOUN
easat-8564	23	37	.	.	PUNCT
easat-8564	24	1	leverage	leverage	NOUN
easat-8564	24	2	and	and	CCONJ
easat-8564	24	3	profitability	profitability	NOUN
easat-8564	24	4	are	be	AUX
easat-8564	24	5	two	two	NUM
easat-8564	24	6	financial	financial	ADJ
easat-8564	24	7	indicators	indicator	NOUN
easat-8564	24	8	that	that	SCONJ
easat-8564	24	9	many	many	ADJ
easat-8564	24	10	people	people	NOUN
easat-8564	24	11	consider	consider	VERB
easat-8564	24	12	crucial	crucial	ADJ
easat-8564	24	13	when	when	SCONJ
easat-8564	24	14	discussing	discuss	VERB
easat-8564	24	15	tax	tax	NOUN
easat-8564	24	16	evasion	evasion	NOUN
easat-8564	24	17	.	.	PUNCT
easat-8564	25	1	profitability	profitability	NOUN
easat-8564	25	2	allows	allow	VERB
easat-8564	25	3	businesses	business	NOUN
easat-8564	25	4	to	to	PART
easat-8564	25	5	reduce	reduce	VERB
easat-8564	25	6	their	their	PRON
easat-8564	25	7	tax	tax	NOUN
easat-8564	25	8	burden	burden	NOUN
easat-8564	25	9	,	,	PUNCT
easat-8564	25	10	while	while	SCONJ
easat-8564	25	11	leveraging	leverage	VERB
easat-8564	25	12	debt	debt	NOUN
easat-8564	25	13	can	can	AUX
easat-8564	25	14	lead	lead	VERB
easat-8564	25	15	to	to	ADP
easat-8564	25	16	tax	tax	NOUN
easat-8564	25	17	savings	saving	NOUN
easat-8564	25	18	by	by	ADP
easat-8564	25	19	making	make	VERB
easat-8564	25	20	interest	interest	NOUN
easat-8564	25	21	costs	cost	NOUN
easat-8564	25	22	deductible	deductible	ADJ
easat-8564	25	23	.	.	PUNCT
easat-8564	26	1	nonetheless	nonetheless	ADV
easat-8564	26	2	,	,	PUNCT
easat-8564	26	3	the	the	DET
easat-8564	26	4	extent	extent	NOUN
easat-8564	26	5	of	of	ADP
easat-8564	26	6	internal	internal	ADJ
easat-8564	26	7	governance	governance	NOUN
easat-8564	26	8	might	might	AUX
easat-8564	26	9	influence	influence	VERB
easat-8564	26	10	the	the	DET
easat-8564	26	11	degree	degree	NOUN
easat-8564	26	12	to	to	PART
easat-8564	26	13	which	which	PRON
easat-8564	26	14	these	these	DET
easat-8564	26	15	qualities	quality	NOUN
easat-8564	26	16	exert	exert	VERB
easat-8564	26	17	their	their	PRON
easat-8564	26	18	impact	impact	NOUN
easat-8564	26	19	.	.	PUNCT
easat-8564	27	1	in	in	ADP
easat-8564	27	2	the	the	DET
easat-8564	27	3	absence	absence	NOUN
easat-8564	27	4	of	of	ADP
easat-8564	27	5	robust	robust	ADJ
easat-8564	27	6	board	board	NOUN
easat-8564	27	7	oversight	oversight	NOUN
easat-8564	27	8	,	,	PUNCT
easat-8564	27	9	even	even	ADV
easat-8564	27	10	profitable	profitable	ADJ
easat-8564	27	11	companies	company	NOUN
easat-8564	27	12	may	may	AUX
easat-8564	27	13	pursue	pursue	VERB
easat-8564	27	14	more	more	ADV
easat-8564	27	15	aggressive	aggressive	ADJ
easat-8564	27	16	strategies	strategy	NOUN
easat-8564	27	17	[	[	X
easat-8564	27	18	1	1	NUM
easat-8564	27	19	,	,	PUNCT
easat-8564	27	20	6	6	NUM
easat-8564	27	21	]	]	PUNCT
easat-8564	27	22	.	.	PUNCT
easat-8564	28	1	in	in	ADP
easat-8564	28	2	a	a	DET
easat-8564	28	3	similar	similar	ADJ
easat-8564	28	4	vein	vein	NOUN
easat-8564	28	5	,	,	PUNCT
easat-8564	28	6	even	even	ADV
easat-8564	28	7	with	with	ADP
easat-8564	28	8	the	the	DET
easat-8564	28	9	benefits	benefit	NOUN
easat-8564	28	10	that	that	PRON
easat-8564	28	11	come	come	VERB
easat-8564	28	12	from	from	ADP
easat-8564	28	13	https://orcid.org/0009-0006-9950-906x	https://orcid.org/0009-0006-9950-906x	VERB
easat-8564	28	14	https://orcid.org/0000-0002-7206-8755	https://orcid.org/0000-0002-7206-8755	PRON
easat-8564	28	15	https://orcid.org/0000-0002-8564-1549	https://orcid.org/0000-0002-8564-1549	ADJ
easat-8564	28	16	261	261	NUM
easat-8564	28	17	edelweiss	edelweiss	PROPN
easat-8564	28	18	applied	apply	VERB
easat-8564	28	19	science	science	NOUN
easat-8564	28	20	and	and	CCONJ
easat-8564	28	21	technology	technology	NOUN
easat-8564	28	22	issn	issn	PROPN
easat-8564	28	23	:	:	PUNCT
easat-8564	28	24	2576	2576	NUM
easat-8564	28	25	-	-	SYM
easat-8564	28	26	8484	8484	NUM
easat-8564	28	27	vol	vol	NOUN
easat-8564	28	28	.	.	PROPN
easat-8564	28	29	9	9	NUM
easat-8564	28	30	,	,	PUNCT
easat-8564	28	31	no	no	INTJ
easat-8564	28	32	.	.	NOUN
easat-8564	28	33	7	7	NUM
easat-8564	28	34	:	:	SYM
easat-8564	28	35	260	260	NUM
easat-8564	28	36	-	-	SYM
easat-8564	28	37	276	276	NUM
easat-8564	28	38	,	,	PUNCT
easat-8564	28	39	2025	2025	NUM
easat-8564	28	40	doi	doi	NOUN
easat-8564	28	41	:	:	PUNCT
easat-8564	28	42	10.55214/25768484.v9i7.8564	10.55214/25768484.v9i7.8564	NUM
easat-8564	28	43	©	©	NOUN
easat-8564	28	44	2025	2025	NUM
easat-8564	28	45	by	by	ADP
easat-8564	28	46	the	the	DET
easat-8564	28	47	authors	author	NOUN
easat-8564	28	48	;	;	PUNCT
easat-8564	28	49	licensee	licensee	PROPN
easat-8564	28	50	learning	learning	NOUN
easat-8564	28	51	gate	gate	VERB
easat-8564	28	52	debt	debt	NOUN
easat-8564	28	53	-	-	PUNCT
easat-8564	28	54	related	relate	VERB
easat-8564	28	55	tax	tax	NOUN
easat-8564	28	56	shields	shield	NOUN
easat-8564	28	57	,	,	PUNCT
easat-8564	28	58	companies	company	NOUN
easat-8564	28	59	with	with	ADP
easat-8564	28	60	high	high	ADJ
easat-8564	28	61	leverage	leverage	NOUN
easat-8564	28	62	might	might	AUX
easat-8564	28	63	avoid	avoid	VERB
easat-8564	28	64	these	these	DET
easat-8564	28	65	strategies	strategy	NOUN
easat-8564	28	66	when	when	SCONJ
easat-8564	28	67	under	under	ADP
easat-8564	28	68	the	the	DET
easat-8564	28	69	watchful	watchful	ADJ
easat-8564	28	70	eye	eye	NOUN
easat-8564	28	71	of	of	ADP
easat-8564	28	72	creditors	creditor	NOUN
easat-8564	28	73	[	[	X
easat-8564	28	74	7	7	NUM
easat-8564	28	75	,	,	PUNCT
easat-8564	28	76	8	8	NUM
easat-8564	28	77	]	]	PUNCT
easat-8564	28	78	.	.	PUNCT
easat-8564	29	1	in	in	ADP
easat-8564	29	2	governance	governance	NOUN
easat-8564	29	3	,	,	PUNCT
easat-8564	29	4	it	it	PRON
easat-8564	29	5	's	be	AUX
easat-8564	29	6	crucial	crucial	ADJ
easat-8564	29	7	to	to	PART
easat-8564	29	8	consider	consider	VERB
easat-8564	29	9	various	various	ADJ
easat-8564	29	10	board	board	NOUN
easat-8564	29	11	characteristics	characteristic	NOUN
easat-8564	29	12	such	such	ADJ
easat-8564	29	13	as	as	ADP
easat-8564	29	14	its	its	PRON
easat-8564	29	15	size	size	NOUN
easat-8564	29	16	,	,	PUNCT
easat-8564	29	17	the	the	DET
easat-8564	29	18	skills	skill	NOUN
easat-8564	29	19	of	of	ADP
easat-8564	29	20	its	its	PRON
easat-8564	29	21	members	member	NOUN
easat-8564	29	22	,	,	PUNCT
easat-8564	29	23	gender	gender	NOUN
easat-8564	29	24	diversity	diversity	NOUN
easat-8564	29	25	,	,	PUNCT
easat-8564	29	26	compensation	compensation	NOUN
easat-8564	29	27	structures	structure	NOUN
easat-8564	29	28	,	,	PUNCT
easat-8564	29	29	and	and	CCONJ
easat-8564	29	30	whether	whether	SCONJ
easat-8564	29	31	the	the	DET
easat-8564	29	32	ceo	ceo	NOUN
easat-8564	29	33	also	also	ADV
easat-8564	29	34	serves	serve	VERB
easat-8564	29	35	as	as	ADP
easat-8564	29	36	the	the	DET
easat-8564	29	37	chair	chair	NOUN
easat-8564	29	38	.	.	PUNCT
easat-8564	30	1	these	these	DET
easat-8564	30	2	factors	factor	NOUN
easat-8564	30	3	play	play	VERB
easat-8564	30	4	a	a	DET
easat-8564	30	5	large	large	ADJ
easat-8564	30	6	role	role	NOUN
easat-8564	30	7	in	in	ADP
easat-8564	30	8	ensuring	ensure	VERB
easat-8564	30	9	compliance	compliance	NOUN
easat-8564	30	10	and	and	CCONJ
easat-8564	30	11	accountability	accountability	NOUN
easat-8564	30	12	.	.	PUNCT
easat-8564	31	1	although	although	SCONJ
easat-8564	31	2	more	more	ADJ
easat-8564	31	3	directors	director	NOUN
easat-8564	31	4	on	on	ADP
easat-8564	31	5	board	board	NOUN
easat-8564	31	6	might	might	AUX
easat-8564	31	7	face	face	VERB
easat-8564	31	8	coordination	coordination	NOUN
easat-8564	31	9	challenges	challenge	NOUN
easat-8564	31	10	that	that	PRON
easat-8564	31	11	could	could	AUX
easat-8564	31	12	lead	lead	VERB
easat-8564	31	13	to	to	ADP
easat-8564	31	14	decreased	decrease	VERB
easat-8564	31	15	efficiency	efficiency	NOUN
easat-8564	31	16	,	,	PUNCT
easat-8564	31	17	on	on	ADP
easat-8564	31	18	the	the	DET
easat-8564	31	19	other	other	ADJ
easat-8564	31	20	hand	hand	NOUN
easat-8564	31	21	they	they	PRON
easat-8564	31	22	have	have	VERB
easat-8564	31	23	the	the	DET
easat-8564	31	24	potential	potential	NOUN
easat-8564	31	25	to	to	PART
easat-8564	31	26	enhance	enhance	VERB
easat-8564	31	27	monitoring	monitor	VERB
easat-8564	31	28	capabilities	capability	NOUN
easat-8564	31	29	.	.	PUNCT
easat-8564	32	1	female	female	ADJ
easat-8564	32	2	directors	director	NOUN
easat-8564	32	3	often	often	ADV
easat-8564	32	4	bring	bring	VERB
easat-8564	32	5	a	a	DET
easat-8564	32	6	heightened	heightened	ADJ
easat-8564	32	7	sense	sense	NOUN
easat-8564	32	8	of	of	ADP
easat-8564	32	9	ethical	ethical	ADJ
easat-8564	32	10	awareness	awareness	NOUN
easat-8564	32	11	and	and	CCONJ
easat-8564	32	12	a	a	DET
easat-8564	32	13	tendency	tendency	NOUN
easat-8564	32	14	toward	toward	ADP
easat-8564	32	15	risk	risk	NOUN
easat-8564	32	16	aversion	aversion	NOUN
easat-8564	32	17	,	,	PUNCT
easat-8564	32	18	which	which	PRON
easat-8564	32	19	can	can	AUX
easat-8564	32	20	lead	lead	VERB
easat-8564	32	21	to	to	ADP
easat-8564	32	22	a	a	DET
easat-8564	32	23	reduction	reduction	NOUN
easat-8564	32	24	in	in	ADP
easat-8564	32	25	aggressive	aggressive	ADJ
easat-8564	32	26	tax	tax	NOUN
easat-8564	32	27	strategies	strategy	NOUN
easat-8564	32	28	[	[	X
easat-8564	32	29	9	9	NUM
easat-8564	32	30	,	,	PUNCT
easat-8564	32	31	10	10	NUM
easat-8564	32	32	]	]	PUNCT
easat-8564	32	33	.	.	PUNCT
easat-8564	33	1	the	the	DET
easat-8564	33	2	effectiveness	effectiveness	NOUN
easat-8564	33	3	of	of	ADP
easat-8564	33	4	a	a	DET
easat-8564	33	5	board	board	NOUN
easat-8564	33	6	in	in	ADP
easat-8564	33	7	analyzing	analyze	VERB
easat-8564	33	8	and	and	CCONJ
easat-8564	33	9	managing	manage	VERB
easat-8564	33	10	complex	complex	ADJ
easat-8564	33	11	tax	tax	NOUN
easat-8564	33	12	planning	planning	NOUN
easat-8564	33	13	strategies	strategy	NOUN
easat-8564	33	14	is	be	AUX
easat-8564	33	15	elevated	elevate	VERB
easat-8564	33	16	when	when	SCONJ
easat-8564	33	17	its	its	PRON
easat-8564	33	18	directors	director	NOUN
easat-8564	33	19	have	have	VERB
easat-8564	33	20	impactful	impactful	ADJ
easat-8564	33	21	financial	financial	ADJ
easat-8564	33	22	judgment	judgment	NOUN
easat-8564	34	1	[	[	X
easat-8564	34	2	4	4	NUM
easat-8564	34	3	,	,	PUNCT
easat-8564	34	4	6	6	NUM
easat-8564	34	5	]	]	PUNCT
easat-8564	34	6	.	.	PUNCT
easat-8564	35	1	nonetheless	nonetheless	ADV
easat-8564	35	2	,	,	PUNCT
easat-8564	35	3	the	the	DET
easat-8564	35	4	organization	organization	NOUN
easat-8564	35	5	plays	play	VERB
easat-8564	35	6	an	an	DET
easat-8564	35	7	important	important	ADJ
easat-8564	35	8	role	role	NOUN
easat-8564	35	9	in	in	ADP
easat-8564	35	10	determining	determine	VERB
easat-8564	35	11	the	the	DET
easat-8564	35	12	effectiveness	effectiveness	NOUN
easat-8564	35	13	of	of	ADP
easat-8564	35	14	governance	governance	NOUN
easat-8564	35	15	methods	method	NOUN
easat-8564	35	16	implied	imply	VERB
easat-8564	35	17	.	.	PUNCT
easat-8564	36	1	in	in	ADP
easat-8564	36	2	malaysia	malaysia	PROPN
easat-8564	36	3	,	,	PUNCT
easat-8564	36	4	the	the	DET
easat-8564	36	5	independence	independence	NOUN
easat-8564	36	6	of	of	ADP
easat-8564	36	7	boards	board	NOUN
easat-8564	36	8	might	might	AUX
easat-8564	36	9	be	be	AUX
easat-8564	36	10	at	at	ADP
easat-8564	36	11	risk	risk	NOUN
easat-8564	36	12	because	because	SCONJ
easat-8564	36	13	of	of	ADP
easat-8564	36	14	the	the	DET
easat-8564	36	15	corelated	corelate	VERB
easat-8564	36	16	elements	element	NOUN
easat-8564	36	17	such	such	ADJ
easat-8564	36	18	as	as	ADP
easat-8564	36	19	significant	significant	ADJ
easat-8564	36	20	concentration	concentration	NOUN
easat-8564	36	21	of	of	ADP
easat-8564	36	22	ownership	ownership	NOUN
easat-8564	36	23	,	,	PUNCT
easat-8564	36	24	the	the	DET
easat-8564	36	25	prevalence	prevalence	NOUN
easat-8564	36	26	of	of	ADP
easat-8564	36	27	family	family	NOUN
easat-8564	36	28	run	run	NOUN
easat-8564	36	29	businesses	business	NOUN
easat-8564	36	30	,	,	PUNCT
easat-8564	36	31	and	and	CCONJ
easat-8564	36	32	the	the	DET
easat-8564	36	33	occurrence	occurrence	NOUN
easat-8564	36	34	of	of	ADP
easat-8564	36	35	overlapping	overlap	VERB
easat-8564	36	36	leadership	leadership	NOUN
easat-8564	36	37	roles	role	NOUN
easat-8564	36	38	[	[	X
easat-8564	36	39	5	5	NUM
easat-8564	36	40	]	]	PUNCT
easat-8564	36	41	.	.	PUNCT
easat-8564	37	1	the	the	DET
easat-8564	37	2	focus	focus	NOUN
easat-8564	37	3	of	of	ADP
easat-8564	37	4	power	power	NOUN
easat-8564	37	5	,	,	PUNCT
easat-8564	37	6	particularly	particularly	ADV
easat-8564	37	7	in	in	ADP
easat-8564	37	8	the	the	DET
easat-8564	37	9	case	case	NOUN
easat-8564	37	10	of	of	ADP
easat-8564	37	11	ceo	ceo	NOUN
easat-8564	37	12	duality	duality	NOUN
easat-8564	37	13	,	,	PUNCT
easat-8564	37	14	has	have	AUX
easat-8564	37	15	been	be	AUX
easat-8564	37	16	linked	link	VERB
easat-8564	37	17	to	to	ADP
easat-8564	37	18	losing	lose	VERB
easat-8564	37	19	sight	sight	NOUN
easat-8564	37	20	governance	governance	NOUN
easat-8564	37	21	.	.	PUNCT
easat-8564	38	1	this	this	DET
easat-8564	38	2	situation	situation	NOUN
easat-8564	38	3	complicates	complicate	VERB
easat-8564	38	4	the	the	DET
easat-8564	38	5	board	board	NOUN
easat-8564	38	6	's	's	PART
easat-8564	38	7	ability	ability	NOUN
easat-8564	38	8	to	to	PART
easat-8564	38	9	scrutinize	scrutinize	VERB
easat-8564	38	10	managerial	managerial	ADJ
easat-8564	38	11	decisions	decision	NOUN
easat-8564	38	12	,	,	PUNCT
easat-8564	38	13	especially	especially	ADV
easat-8564	38	14	those	those	PRON
easat-8564	38	15	related	relate	VERB
easat-8564	38	16	to	to	ADP
easat-8564	38	17	taxes	taxis	NOUN
easat-8564	38	18	[	[	X
easat-8564	38	19	2	2	NUM
easat-8564	38	20	]	]	PUNCT
easat-8564	38	21	.	.	PUNCT
easat-8564	39	1	although	although	SCONJ
easat-8564	39	2	a	a	DET
easat-8564	39	3	lot	lot	NOUN
easat-8564	39	4	of	of	ADP
easat-8564	39	5	research	research	NOUN
easat-8564	39	6	on	on	ADP
easat-8564	39	7	cta	cta	PROPN
easat-8564	39	8	in	in	ADP
easat-8564	39	9	developed	develop	VERB
easat-8564	39	10	markets	market	NOUN
easat-8564	39	11	with	with	ADP
easat-8564	39	12	strong	strong	ADJ
easat-8564	39	13	governance	governance	NOUN
easat-8564	39	14	structures	structure	NOUN
easat-8564	39	15	,	,	PUNCT
easat-8564	39	16	there	there	PRON
easat-8564	39	17	remains	remain	VERB
easat-8564	39	18	a	a	DET
easat-8564	39	19	significant	significant	ADJ
easat-8564	39	20	gap	gap	NOUN
easat-8564	39	21	in	in	ADP
easat-8564	39	22	empirical	empirical	ADJ
easat-8564	39	23	studies	study	NOUN
easat-8564	39	24	focusing	focus	VERB
easat-8564	39	25	on	on	ADP
easat-8564	39	26	emerging	emerge	VERB
easat-8564	39	27	economies	economy	NOUN
easat-8564	39	28	like	like	ADP
easat-8564	39	29	malaysia	malaysia	PROPN
easat-8564	39	30	.	.	PUNCT
easat-8564	40	1	additionally	additionally	ADV
easat-8564	40	2	,	,	PUNCT
easat-8564	40	3	the	the	DET
easat-8564	40	4	connection	connection	NOUN
easat-8564	40	5	between	between	ADP
easat-8564	40	6	governance	governance	NOUN
easat-8564	40	7	structures	structure	NOUN
easat-8564	40	8	and	and	CCONJ
easat-8564	40	9	financial	financial	ADJ
easat-8564	40	10	performance	performance	NOUN
easat-8564	40	11	,	,	PUNCT
easat-8564	40	12	especially	especially	ADV
easat-8564	40	13	considering	consider	VERB
easat-8564	40	14	recent	recent	ADJ
easat-8564	40	15	developments	development	NOUN
easat-8564	40	16	such	such	ADJ
easat-8564	40	17	as	as	ADP
easat-8564	40	18	mccg	mccg	NOUN
easat-8564	40	19	2021	2021	NUM
easat-8564	40	20	,	,	PUNCT
easat-8564	40	21	has	have	AUX
easat-8564	40	22	not	not	PART
easat-8564	40	23	been	be	AUX
easat-8564	40	24	thoroughly	thoroughly	ADV
easat-8564	40	25	explored	explore	VERB
easat-8564	40	26	.	.	PUNCT
easat-8564	41	1	this	this	DET
easat-8564	41	2	research	research	NOUN
easat-8564	41	3	addresses	address	VERB
easat-8564	41	4	an	an	DET
easat-8564	41	5	important	important	ADJ
easat-8564	41	6	gap	gap	NOUN
easat-8564	41	7	by	by	ADP
easat-8564	41	8	exploring	explore	VERB
easat-8564	41	9	the	the	DET
easat-8564	41	10	direct	direct	ADJ
easat-8564	41	11	effects	effect	NOUN
easat-8564	41	12	of	of	ADP
easat-8564	41	13	various	various	ADJ
easat-8564	41	14	financial	financial	ADJ
easat-8564	41	15	factors	factor	NOUN
easat-8564	41	16	such	such	ADJ
easat-8564	41	17	as	as	ADP
easat-8564	41	18	profitability	profitability	NOUN
easat-8564	41	19	and	and	CCONJ
easat-8564	41	20	leverage	leverage	NOUN
easat-8564	41	21	on	on	ADP
easat-8564	41	22	cta	cta	PROPN
easat-8564	41	23	,	,	PUNCT
easat-8564	41	24	specifically	specifically	ADV
easat-8564	41	25	through	through	ADP
easat-8564	41	26	the	the	DET
easat-8564	41	27	lens	lens	NOUN
easat-8564	41	28	of	of	ADP
easat-8564	41	29	the	the	DET
easat-8564	41	30	effective	effective	ADJ
easat-8564	41	31	tax	tax	NOUN
easat-8564	41	32	rate	rate	NOUN
easat-8564	41	33	(	(	PUNCT
easat-8564	41	34	etr	etr	PROPN
easat-8564	41	35	)	)	PUNCT
easat-8564	41	36	.	.	PUNCT
easat-8564	42	1	it	it	PRON
easat-8564	42	2	also	also	ADV
easat-8564	42	3	further	far	ADV
easat-8564	42	4	explores	explore	VERB
easat-8564	42	5	governance	governance	NOUN
easat-8564	42	6	attributes	attribute	NOUN
easat-8564	42	7	,	,	PUNCT
easat-8564	42	8	such	such	ADJ
easat-8564	42	9	as	as	ADP
easat-8564	42	10	board	board	NOUN
easat-8564	42	11	size	size	NOUN
easat-8564	42	12	,	,	PUNCT
easat-8564	42	13	director	director	NOUN
easat-8564	42	14	competency	competency	NOUN
easat-8564	42	15	,	,	PUNCT
easat-8564	42	16	female	female	ADJ
easat-8564	42	17	representation	representation	NOUN
easat-8564	42	18	on	on	ADP
easat-8564	42	19	board	board	NOUN
easat-8564	42	20	,	,	PUNCT
easat-8564	42	21	director	director	NOUN
easat-8564	42	22	remuneration	remuneration	NOUN
easat-8564	42	23	,	,	PUNCT
easat-8564	42	24	and	and	CCONJ
easat-8564	42	25	ceo	ceo	NOUN
easat-8564	42	26	duality	duality	NOUN
easat-8564	42	27	on	on	ADP
easat-8564	42	28	executive	executive	ADJ
easat-8564	42	29	roles	role	NOUN
easat-8564	42	30	.	.	PUNCT
easat-8564	43	1	to	to	PART
easat-8564	43	2	study	study	VERB
easat-8564	43	3	this	this	PRON
easat-8564	43	4	further	far	ADV
easat-8564	43	5	,	,	PUNCT
easat-8564	43	6	a	a	DET
easat-8564	43	7	total	total	ADJ
easat-8564	43	8	panel	panel	NOUN
easat-8564	43	9	data	datum	NOUN
easat-8564	43	10	from	from	ADP
easat-8564	43	11	300	300	NUM
easat-8564	43	12	public	public	ADJ
easat-8564	43	13	listed	list	VERB
easat-8564	43	14	companies	company	NOUN
easat-8564	43	15	in	in	ADP
easat-8564	43	16	malaysia	malaysia	PROPN
easat-8564	43	17	was	be	AUX
easat-8564	43	18	analyzed	analyze	VERB
easat-8564	43	19	,	,	PUNCT
easat-8564	43	20	covering	cover	VERB
easat-8564	43	21	the	the	DET
easat-8564	43	22	period	period	NOUN
easat-8564	43	23	from	from	ADP
easat-8564	43	24	year	year	NOUN
easat-8564	43	25	2021	2021	NUM
easat-8564	43	26	to	to	ADP
easat-8564	43	27	2023	2023	NUM
easat-8564	43	28	.	.	PUNCT
easat-8564	44	1	the	the	DET
easat-8564	44	2	study	study	NOUN
easat-8564	44	3	estimates	estimate	VERB
easat-8564	44	4	the	the	DET
easat-8564	44	5	impact	impact	NOUN
easat-8564	44	6	of	of	ADP
easat-8564	44	7	internal	internal	ADJ
easat-8564	44	8	factors	factor	NOUN
easat-8564	44	9	on	on	ADP
easat-8564	44	10	the	the	DET
easat-8564	44	11	etr	etr	NOUN
easat-8564	44	12	by	by	ADP
easat-8564	44	13	employing	employ	VERB
easat-8564	44	14	panel	panel	NOUN
easat-8564	44	15	corrected	correct	VERB
easat-8564	44	16	standard	standard	ADJ
easat-8564	44	17	errors	error	NOUN
easat-8564	44	18	(	(	PUNCT
easat-8564	44	19	pcse	pcse	PROPN
easat-8564	44	20	)	)	PUNCT
easat-8564	44	21	regression	regression	NOUN
easat-8564	44	22	which	which	PRON
easat-8564	44	23	is	be	AUX
easat-8564	44	24	a	a	DET
easat-8564	44	25	method	method	NOUN
easat-8564	44	26	that	that	PRON
easat-8564	44	27	takes	take	VERB
easat-8564	44	28	into	into	ADP
easat-8564	44	29	consideration	consideration	NOUN
easat-8564	44	30	the	the	DET
easat-8564	44	31	unique	unique	ADJ
easat-8564	44	32	characteristics	characteristic	NOUN
easat-8564	44	33	of	of	ADP
easat-8564	44	34	each	each	DET
easat-8564	44	35	firm	firm	NOUN
easat-8564	44	36	.	.	PUNCT
easat-8564	45	1	this	this	DET
easat-8564	45	2	research	research	NOUN
easat-8564	45	3	contributes	contribute	VERB
easat-8564	45	4	to	to	ADP
easat-8564	45	5	the	the	DET
easat-8564	45	6	broader	broad	ADJ
easat-8564	45	7	discussion	discussion	NOUN
easat-8564	45	8	surrounding	surround	VERB
easat-8564	45	9	tax	tax	NOUN
easat-8564	45	10	ethics	ethic	NOUN
easat-8564	45	11	and	and	CCONJ
easat-8564	45	12	governance	governance	NOUN
easat-8564	45	13	by	by	ADP
easat-8564	45	14	offering	offer	VERB
easat-8564	45	15	empirical	empirical	ADJ
easat-8564	45	16	insights	insight	NOUN
easat-8564	45	17	grounded	ground	VERB
easat-8564	45	18	in	in	ADP
easat-8564	45	19	the	the	DET
easat-8564	45	20	regulatory	regulatory	ADJ
easat-8564	45	21	and	and	CCONJ
easat-8564	45	22	cultural	cultural	ADJ
easat-8564	45	23	context	context	NOUN
easat-8564	45	24	of	of	ADP
easat-8564	45	25	southeast	southeast	PROPN
easat-8564	45	26	asia	asia	PROPN
easat-8564	45	27	.	.	PUNCT
easat-8564	46	1	the	the	DET
easat-8564	46	2	findings	finding	NOUN
easat-8564	46	3	offer	offer	VERB
easat-8564	46	4	valuable	valuable	ADJ
easat-8564	46	5	insights	insight	NOUN
easat-8564	46	6	for	for	ADP
easat-8564	46	7	regulators	regulator	NOUN
easat-8564	46	8	,	,	PUNCT
easat-8564	46	9	investors	investor	NOUN
easat-8564	46	10	,	,	PUNCT
easat-8564	46	11	and	and	CCONJ
easat-8564	46	12	legislators	legislator	NOUN
easat-8564	46	13	who	who	PRON
easat-8564	46	14	are	be	AUX
easat-8564	46	15	aiming	aim	VERB
easat-8564	46	16	to	to	PART
easat-8564	46	17	improve	improve	VERB
easat-8564	46	18	tax	tax	NOUN
easat-8564	46	19	accountability	accountability	NOUN
easat-8564	46	20	and	and	CCONJ
easat-8564	46	21	transparency	transparency	NOUN
easat-8564	46	22	within	within	ADP
easat-8564	46	23	malaysian	malaysian	ADJ
easat-8564	46	24	corporate	corporate	ADJ
easat-8564	46	25	practices	practice	NOUN
easat-8564	46	26	.	.	PUNCT
easat-8564	47	1	2	2	X
easat-8564	47	2	.	.	X
easat-8564	47	3	literature	literature	NOUN
easat-8564	47	4	review	review	PROPN
easat-8564	47	5	cta	cta	NOUN
easat-8564	47	6	involves	involve	VERB
easat-8564	47	7	employing	employ	VERB
easat-8564	47	8	legal	legal	ADJ
easat-8564	47	9	ways	way	NOUN
easat-8564	47	10	to	to	PART
easat-8564	47	11	minimize	minimize	VERB
easat-8564	47	12	a	a	DET
easat-8564	47	13	company	company	NOUN
easat-8564	47	14	's	's	PART
easat-8564	47	15	tax	tax	NOUN
easat-8564	47	16	obligations	obligation	NOUN
easat-8564	47	17	while	while	SCONJ
easat-8564	47	18	staying	stay	VERB
easat-8564	47	19	compliant	compliant	ADJ
easat-8564	47	20	.	.	PUNCT
easat-8564	48	1	although	although	SCONJ
easat-8564	48	2	this	this	DET
easat-8564	48	3	practice	practice	NOUN
easat-8564	48	4	is	be	AUX
easat-8564	48	5	legal	legal	ADJ
easat-8564	48	6	,	,	PUNCT
easat-8564	48	7	they	they	PRON
easat-8564	48	8	flag	flag	VERB
easat-8564	48	9	alarming	alarming	ADJ
easat-8564	48	10	ethical	ethical	ADJ
easat-8564	48	11	concerns	concern	NOUN
easat-8564	48	12	about	about	ADP
easat-8564	48	13	how	how	SCONJ
easat-8564	48	14	companies	company	NOUN
easat-8564	48	15	should	should	AUX
easat-8564	48	16	be	be	AUX
easat-8564	48	17	held	hold	VERB
easat-8564	48	18	accountable	accountable	ADJ
easat-8564	48	19	and	and	CCONJ
easat-8564	48	20	their	their	PRON
easat-8564	48	21	responsibilities	responsibility	NOUN
easat-8564	48	22	to	to	ADP
easat-8564	48	23	society	society	NOUN
easat-8564	48	24	.	.	PUNCT
easat-8564	49	1	in	in	ADP
easat-8564	49	2	developing	develop	VERB
easat-8564	49	3	economies	economy	NOUN
easat-8564	49	4	such	such	ADJ
easat-8564	49	5	as	as	ADP
easat-8564	49	6	malaysia	malaysia	PROPN
easat-8564	49	7	,	,	PUNCT
easat-8564	49	8	tax	tax	NOUN
easat-8564	49	9	avoidance	avoidance	NOUN
easat-8564	49	10	presents	present	VERB
easat-8564	49	11	a	a	DET
easat-8564	49	12	significant	significant	ADJ
easat-8564	49	13	challenge	challenge	NOUN
easat-8564	49	14	to	to	ADP
easat-8564	49	15	maintaining	maintain	VERB
easat-8564	49	16	fiscal	fiscal	ADJ
easat-8564	49	17	sustainability	sustainability	NOUN
easat-8564	49	18	,	,	PUNCT
easat-8564	49	19	especially	especially	ADV
easat-8564	49	20	when	when	SCONJ
easat-8564	49	21	the	the	DET
easat-8564	49	22	tax	tax	NOUN
easat-8564	49	23	base	base	NOUN
easat-8564	49	24	is	be	AUX
easat-8564	49	25	limited	limited	ADJ
easat-8564	49	26	and	and	CCONJ
easat-8564	49	27	enforcement	enforcement	NOUN
easat-8564	49	28	mechanisms	mechanism	NOUN
easat-8564	49	29	are	be	AUX
easat-8564	49	30	still	still	ADV
easat-8564	49	31	evolving	evolve	VERB
easat-8564	49	32	[	[	X
easat-8564	49	33	4	4	NUM
easat-8564	49	34	]	]	PUNCT
easat-8564	49	35	.	.	PUNCT
easat-8564	50	1	consequently	consequently	ADV
easat-8564	50	2	,	,	PUNCT
easat-8564	50	3	researchers	researcher	NOUN
easat-8564	50	4	have	have	AUX
easat-8564	50	5	been	be	AUX
easat-8564	50	6	paying	pay	VERB
easat-8564	50	7	more	more	ADJ
easat-8564	50	8	attention	attention	NOUN
easat-8564	50	9	to	to	ADP
easat-8564	50	10	the	the	DET
easat-8564	50	11	factors	factor	NOUN
easat-8564	50	12	at	at	ADP
easat-8564	50	13	the	the	DET
easat-8564	50	14	firm	firm	ADJ
easat-8564	50	15	level	level	NOUN
easat-8564	50	16	,	,	PUNCT
easat-8564	50	17	particularly	particularly	ADV
easat-8564	50	18	financial	financial	ADJ
easat-8564	50	19	indicators	indicator	NOUN
easat-8564	50	20	and	and	CCONJ
easat-8564	50	21	governance	governance	NOUN
easat-8564	50	22	mechanisms	mechanism	NOUN
easat-8564	50	23	,	,	PUNCT
easat-8564	50	24	which	which	PRON
easat-8564	50	25	are	be	AUX
easat-8564	50	26	seen	see	VERB
easat-8564	50	27	as	as	ADP
easat-8564	50	28	crucial	crucial	ADJ
easat-8564	50	29	influences	influence	NOUN
easat-8564	50	30	on	on	ADP
easat-8564	50	31	corporate	corporate	ADJ
easat-8564	50	32	tax	tax	NOUN
easat-8564	50	33	planning	planning	NOUN
easat-8564	50	34	.	.	PUNCT
easat-8564	51	1	profitability	profitability	NOUN
easat-8564	51	2	has	have	AUX
easat-8564	51	3	always	always	ADV
easat-8564	51	4	been	be	AUX
easat-8564	51	5	seen	see	VERB
easat-8564	51	6	as	as	ADP
easat-8564	51	7	a	a	DET
easat-8564	51	8	key	key	ADJ
easat-8564	51	9	factor	factor	NOUN
easat-8564	51	10	in	in	ADP
easat-8564	51	11	how	how	SCONJ
easat-8564	51	12	companies	company	NOUN
easat-8564	51	13	approach	approach	VERB
easat-8564	51	14	their	their	PRON
easat-8564	51	15	tax	tax	NOUN
easat-8564	51	16	planning	planning	NOUN
easat-8564	51	17	.	.	PUNCT
easat-8564	52	1	it	it	PRON
easat-8564	52	2	highlights	highlight	VERB
easat-8564	52	3	a	a	DET
easat-8564	52	4	firm	firm	NOUN
easat-8564	52	5	's	's	PART
easat-8564	52	6	capabilities	capability	NOUN
easat-8564	52	7	to	to	PART
easat-8564	52	8	generate	generate	VERB
easat-8564	52	9	financial	financial	ADJ
easat-8564	52	10	resources	resource	NOUN
easat-8564	52	11	internally	internally	ADV
easat-8564	52	12	,	,	PUNCT
easat-8564	52	13	which	which	PRON
easat-8564	52	14	eventually	eventually	ADV
easat-8564	52	15	is	be	AUX
easat-8564	52	16	used	use	VERB
easat-8564	52	17	to	to	PART
easat-8564	52	18	shape	shape	VERB
easat-8564	52	19	their	their	PRON
easat-8564	52	20	tax	tax	NOUN
easat-8564	52	21	strategies	strategy	NOUN
easat-8564	52	22	.	.	PUNCT
easat-8564	53	1	umar	umar	PROPN
easat-8564	53	2	,	,	PUNCT
easat-8564	53	3	et	et	PROPN
easat-8564	53	4	al	al	PROPN
easat-8564	53	5	.	.	PUNCT
easat-8564	54	1	[	[	X
easat-8564	54	2	7	7	X
easat-8564	54	3	]	]	PUNCT
easat-8564	54	4	suggest	suggest	VERB
easat-8564	54	5	that	that	SCONJ
easat-8564	54	6	companies	company	NOUN
easat-8564	54	7	that	that	PRON
easat-8564	54	8	are	be	AUX
easat-8564	54	9	more	more	ADV
easat-8564	54	10	profitable	profitable	ADJ
easat-8564	54	11	have	have	VERB
easat-8564	54	12	better	well	ADJ
easat-8564	54	13	technical	technical	ADJ
easat-8564	54	14	and	and	CCONJ
easat-8564	54	15	financial	financial	ADJ
easat-8564	54	16	resources	resource	NOUN
easat-8564	54	17	to	to	PART
easat-8564	54	18	take	take	VERB
easat-8564	54	19	part	part	NOUN
easat-8564	54	20	in	in	ADP
easat-8564	54	21	intricate	intricate	ADJ
easat-8564	54	22	tax	tax	NOUN
easat-8564	54	23	minimization	minimization	NOUN
easat-8564	54	24	strategies	strategy	NOUN
easat-8564	54	25	.	.	PUNCT
easat-8564	55	1	nasir	nasir	PROPN
easat-8564	55	2	,	,	PUNCT
easat-8564	55	3	et	et	PROPN
easat-8564	55	4	al	al	PROPN
easat-8564	55	5	.	.	PUNCT
easat-8564	56	1	[	[	X
easat-8564	56	2	1	1	X
easat-8564	56	3	]	]	PUNCT
easat-8564	56	4	back	back	ADV
easat-8564	56	5	up	up	ADP
easat-8564	56	6	this	this	DET
easat-8564	56	7	point	point	NOUN
easat-8564	56	8	of	of	ADP
easat-8564	56	9	view	view	NOUN
easat-8564	56	10	by	by	ADP
easat-8564	56	11	saying	say	VERB
easat-8564	56	12	that	that	SCONJ
easat-8564	56	13	malaysian	malaysian	ADJ
easat-8564	56	14	companies	company	NOUN
easat-8564	56	15	that	that	PRON
easat-8564	56	16	make	make	VERB
easat-8564	56	17	more	more	ADJ
easat-8564	56	18	money	money	NOUN
easat-8564	56	19	usually	usually	ADV
easat-8564	56	20	try	try	VERB
easat-8564	56	21	to	to	PART
easat-8564	56	22	avoid	avoid	VERB
easat-8564	56	23	paying	pay	VERB
easat-8564	56	24	taxes	taxis	NOUN
easat-8564	56	25	in	in	ADP
easat-8564	56	26	a	a	DET
easat-8564	56	27	more	more	ADV
easat-8564	56	28	planned	planned	ADJ
easat-8564	56	29	way	way	NOUN
easat-8564	56	30	.	.	PUNCT
easat-8564	57	1	putri	putri	ADJ
easat-8564	57	2	,	,	PUNCT
easat-8564	57	3	et	et	PROPN
easat-8564	57	4	al	al	PROPN
easat-8564	57	5	.	.	PUNCT
easat-8564	58	1	[	[	X
easat-8564	58	2	6	6	NUM
easat-8564	58	3	]	]	PUNCT
easat-8564	58	4	supports	support	VERB
easat-8564	58	5	this	this	DET
easat-8564	58	6	assumption	assumption	NOUN
easat-8564	58	7	by	by	ADP
easat-8564	58	8	saying	say	VERB
easat-8564	58	9	that	that	SCONJ
easat-8564	58	10	successful	successful	ADJ
easat-8564	58	11	businesses	business	NOUN
easat-8564	58	12	mostly	mostly	ADV
easat-8564	58	13	invest	invest	VERB
easat-8564	58	14	in	in	ADP
easat-8564	58	15	legal	legal	ADJ
easat-8564	58	16	structure	structure	NOUN
easat-8564	58	17	and	and	CCONJ
easat-8564	58	18	good	good	ADJ
easat-8564	58	19	tax	tax	NOUN
easat-8564	58	20	advise	advise	NOUN
easat-8564	58	21	services	service	NOUN
easat-8564	58	22	to	to	PART
easat-8564	58	23	lower	lower	VERB
easat-8564	58	24	their	their	PRON
easat-8564	58	25	tax	tax	NOUN
easat-8564	58	26	rates	rate	NOUN
easat-8564	58	27	.	.	PUNCT
easat-8564	59	1	however	however	ADV
easat-8564	59	2	,	,	PUNCT
easat-8564	59	3	just	just	ADV
easat-8564	59	4	because	because	SCONJ
easat-8564	59	5	a	a	DET
easat-8564	59	6	business	business	NOUN
easat-8564	59	7	is	be	AUX
easat-8564	59	8	profitable	profitable	ADJ
easat-8564	59	9	does	do	AUX
easat-8564	59	10	n't	not	PART
easat-8564	59	11	mean	mean	VERB
easat-8564	59	12	it	it	PRON
easat-8564	59	13	will	will	AUX
easat-8564	59	14	necessarily	necessarily	ADV
easat-8564	59	15	adopt	adopt	VERB
easat-8564	59	16	aggressive	aggressive	ADJ
easat-8564	59	17	262	262	NUM
easat-8564	59	18	edelweiss	edelweiss	PROPN
easat-8564	59	19	applied	apply	VERB
easat-8564	59	20	science	science	NOUN
easat-8564	59	21	and	and	CCONJ
easat-8564	59	22	technology	technology	NOUN
easat-8564	59	23	issn	issn	PROPN
easat-8564	59	24	:	:	PUNCT
easat-8564	59	25	2576	2576	NUM
easat-8564	59	26	-	-	SYM
easat-8564	59	27	8484	8484	NUM
easat-8564	59	28	vol	vol	NOUN
easat-8564	59	29	.	.	PROPN
easat-8564	60	1	9	9	NUM
easat-8564	60	2	,	,	PUNCT
easat-8564	60	3	no	no	INTJ
easat-8564	60	4	.	.	NOUN
easat-8564	61	1	7	7	NUM
easat-8564	61	2	:	:	SYM
easat-8564	61	3	260	260	NUM
easat-8564	61	4	-	-	SYM
easat-8564	61	5	276	276	NUM
easat-8564	61	6	,	,	PUNCT
easat-8564	61	7	2025	2025	NUM
easat-8564	61	8	doi	doi	NOUN
easat-8564	61	9	:	:	PUNCT
easat-8564	61	10	10.55214/25768484.v9i7.8564	10.55214/25768484.v9i7.8564	NUM
easat-8564	61	11	©	©	NOUN
easat-8564	61	12	2025	2025	NUM
easat-8564	61	13	by	by	ADP
easat-8564	61	14	the	the	DET
easat-8564	61	15	authors	author	NOUN
easat-8564	61	16	;	;	PUNCT
easat-8564	61	17	licensee	licensee	PROPN
easat-8564	61	18	learning	learn	VERB
easat-8564	61	19	gate	gate	NOUN
easat-8564	61	20	tax	tax	NOUN
easat-8564	61	21	strategies	strategy	NOUN
easat-8564	61	22	.	.	PUNCT
easat-8564	62	1	nerantzidis	nerantzidis	PROPN
easat-8564	62	2	,	,	PUNCT
easat-8564	62	3	et	et	PROPN
easat-8564	62	4	al	al	PROPN
easat-8564	62	5	.	.	PUNCT
easat-8564	63	1	[	[	X
easat-8564	63	2	11	11	NUM
easat-8564	63	3	]	]	PUNCT
easat-8564	63	4	highlights	highlight	NOUN
easat-8564	63	5	that	that	PRON
easat-8564	63	6	businesses	business	NOUN
easat-8564	63	7	dedicated	dedicate	VERB
easat-8564	63	8	to	to	ADP
easat-8564	63	9	esg	esg	PROPN
easat-8564	63	10	principles	principle	NOUN
easat-8564	63	11	may	may	AUX
easat-8564	63	12	opt	opt	VERB
easat-8564	63	13	to	to	PART
easat-8564	63	14	reduce	reduce	VERB
easat-8564	63	15	their	their	PRON
easat-8564	63	16	tax	tax	NOUN
easat-8564	63	17	avoidance	avoidance	NOUN
easat-8564	63	18	tactics	tactic	NOUN
easat-8564	63	19	to	to	PART
easat-8564	63	20	protect	protect	VERB
easat-8564	63	21	their	their	PRON
easat-8564	63	22	reputation	reputation	NOUN
easat-8564	63	23	and	and	CCONJ
easat-8564	63	24	uphold	uphold	VERB
easat-8564	63	25	the	the	DET
easat-8564	63	26	trust	trust	NOUN
easat-8564	63	27	of	of	ADP
easat-8564	63	28	their	their	PRON
easat-8564	63	29	stakeholders	stakeholder	NOUN
easat-8564	63	30	.	.	PUNCT
easat-8564	64	1	this	this	DET
easat-8564	64	2	highlights	highlight	NOUN
easat-8564	64	3	that	that	SCONJ
easat-8564	64	4	although	although	SCONJ
easat-8564	64	5	profitability	profitability	NOUN
easat-8564	64	6	offers	offer	VERB
easat-8564	64	7	the	the	DET
easat-8564	64	8	resources	resource	NOUN
easat-8564	64	9	,	,	PUNCT
easat-8564	64	10	ethical	ethical	ADJ
easat-8564	64	11	and	and	CCONJ
easat-8564	64	12	reputational	reputational	ADJ
easat-8564	64	13	factors	factor	NOUN
easat-8564	64	14	can	can	AUX
easat-8564	64	15	shape	shape	VERB
easat-8564	64	16	how	how	SCONJ
easat-8564	64	17	it	it	PRON
easat-8564	64	18	truly	truly	ADV
easat-8564	64	19	impacts	impact	VERB
easat-8564	64	20	tax	tax	NOUN
easat-8564	64	21	behavior	behavior	NOUN
easat-8564	64	22	.	.	PUNCT
easat-8564	65	1	ganesan	ganesan	PROPN
easat-8564	65	2	,	,	PUNCT
easat-8564	65	3	et	et	PROPN
easat-8564	65	4	al	al	PROPN
easat-8564	65	5	.	.	PUNCT
easat-8564	66	1	[	[	X
easat-8564	66	2	4	4	X
easat-8564	66	3	]	]	PUNCT
easat-8564	66	4	also	also	ADV
easat-8564	66	5	suggest	suggest	VERB
easat-8564	66	6	that	that	SCONJ
easat-8564	66	7	the	the	DET
easat-8564	66	8	dynamics	dynamic	NOUN
easat-8564	66	9	of	of	ADP
easat-8564	66	10	governance	governance	NOUN
easat-8564	66	11	influence	influence	NOUN
easat-8564	66	12	the	the	DET
easat-8564	66	13	relationship	relationship	NOUN
easat-8564	66	14	between	between	ADP
easat-8564	66	15	profitability	profitability	NOUN
easat-8564	66	16	and	and	CCONJ
easat-8564	66	17	tax	tax	NOUN
easat-8564	66	18	avoidance	avoidance	NOUN
easat-8564	66	19	.	.	PUNCT
easat-8564	67	1	when	when	SCONJ
easat-8564	67	2	boards	board	NOUN
easat-8564	67	3	are	be	AUX
easat-8564	67	4	made	make	VERB
easat-8564	67	5	up	up	ADP
easat-8564	67	6	of	of	ADP
easat-8564	67	7	skilled	skilled	ADJ
easat-8564	67	8	and	and	CCONJ
easat-8564	67	9	independent	independent	ADJ
easat-8564	67	10	directors	director	NOUN
easat-8564	67	11	,	,	PUNCT
easat-8564	67	12	they	they	PRON
easat-8564	67	13	tend	tend	VERB
easat-8564	67	14	to	to	PART
easat-8564	67	15	keep	keep	VERB
easat-8564	67	16	aggressive	aggressive	ADJ
easat-8564	67	17	tax	tax	NOUN
easat-8564	67	18	practices	practice	NOUN
easat-8564	67	19	in	in	ADP
easat-8564	67	20	check	check	NOUN
easat-8564	67	21	,	,	PUNCT
easat-8564	67	22	even	even	ADV
easat-8564	67	23	in	in	ADP
easat-8564	67	24	companies	company	NOUN
easat-8564	67	25	that	that	PRON
easat-8564	67	26	are	be	AUX
easat-8564	67	27	doing	do	VERB
easat-8564	67	28	well	well	ADV
easat-8564	67	29	financially	financially	ADV
easat-8564	67	30	.	.	PUNCT
easat-8564	68	1	hooy	hooy	ADV
easat-8564	68	2	and	and	CCONJ
easat-8564	68	3	phua	phua	PROPN
easat-8564	69	1	[	[	X
easat-8564	69	2	10	10	NUM
easat-8564	69	3	]	]	PUNCT
easat-8564	69	4	indicate	indicate	VERB
easat-8564	69	5	that	that	SCONJ
easat-8564	69	6	having	have	VERB
easat-8564	69	7	female	female	ADJ
easat-8564	69	8	directors	director	NOUN
easat-8564	69	9	can	can	AUX
easat-8564	69	10	lead	lead	VERB
easat-8564	69	11	to	to	ADP
easat-8564	69	12	more	more	ADV
easat-8564	69	13	cautious	cautious	ADJ
easat-8564	69	14	tax	tax	NOUN
easat-8564	69	15	decisionmaking	decisionmaking	NOUN
easat-8564	69	16	,	,	PUNCT
easat-8564	69	17	especially	especially	ADV
easat-8564	69	18	in	in	ADP
easat-8564	69	19	companies	company	NOUN
easat-8564	69	20	that	that	PRON
easat-8564	69	21	are	be	AUX
easat-8564	69	22	quite	quite	ADV
easat-8564	69	23	profitable	profitable	ADJ
easat-8564	69	24	,	,	PUNCT
easat-8564	69	25	emphasizing	emphasize	VERB
easat-8564	69	26	the	the	DET
easat-8564	69	27	importance	importance	NOUN
easat-8564	69	28	of	of	ADP
easat-8564	69	29	gender	gender	NOUN
easat-8564	69	30	diversity	diversity	NOUN
easat-8564	69	31	in	in	ADP
easat-8564	69	32	leadership	leadership	NOUN
easat-8564	69	33	roles	role	NOUN
easat-8564	69	34	.	.	PUNCT
easat-8564	70	1	moreover	moreover	ADV
easat-8564	70	2	,	,	PUNCT
easat-8564	70	3	the	the	DET
easat-8564	70	4	specific	specific	ADJ
easat-8564	70	5	conditions	condition	NOUN
easat-8564	70	6	of	of	ADP
easat-8564	70	7	different	different	ADJ
easat-8564	70	8	sectors	sector	NOUN
easat-8564	70	9	and	and	CCONJ
easat-8564	70	10	regulations	regulation	NOUN
easat-8564	70	11	influence	influence	VERB
easat-8564	70	12	the	the	DET
easat-8564	70	13	way	way	NOUN
easat-8564	70	14	profitability	profitability	NOUN
easat-8564	70	15	affects	affect	VERB
easat-8564	70	16	tax	tax	NOUN
easat-8564	70	17	practices	practice	NOUN
easat-8564	70	18	.	.	PUNCT
easat-8564	71	1	for	for	ADP
easat-8564	71	2	instance	instance	NOUN
easat-8564	71	3	,	,	PUNCT
easat-8564	71	4	businesses	business	NOUN
easat-8564	71	5	in	in	ADP
easat-8564	71	6	sectors	sector	NOUN
easat-8564	71	7	that	that	PRON
easat-8564	71	8	are	be	AUX
easat-8564	71	9	closely	closely	ADV
easat-8564	71	10	watched	watch	VERB
easat-8564	71	11	,	,	PUNCT
easat-8564	71	12	such	such	ADJ
easat-8564	71	13	as	as	ADP
easat-8564	71	14	finance	finance	NOUN
easat-8564	71	15	and	and	CCONJ
easat-8564	71	16	manufacturing	manufacturing	NOUN
easat-8564	71	17	,	,	PUNCT
easat-8564	71	18	may	may	AUX
easat-8564	71	19	avoid	avoid	VERB
easat-8564	71	20	bold	bold	ADJ
easat-8564	71	21	strategies	strategy	NOUN
easat-8564	71	22	to	to	PART
easat-8564	71	23	maintain	maintain	VERB
easat-8564	71	24	their	their	PRON
easat-8564	71	25	credibility	credibility	NOUN
easat-8564	71	26	[	[	X
easat-8564	71	27	12	12	NUM
easat-8564	71	28	]	]	PUNCT
easat-8564	71	29	.	.	PUNCT
easat-8564	72	1	the	the	DET
easat-8564	72	2	mccg	mccg	PROPN
easat-8564	72	3	2021	2021	NUM
easat-8564	72	4	guidelines	guideline	NOUN
easat-8564	72	5	emphasize	emphasize	VERB
easat-8564	72	6	the	the	DET
easat-8564	72	7	significance	significance	NOUN
easat-8564	72	8	of	of	ADP
easat-8564	72	9	governance	governance	NOUN
easat-8564	72	10	in	in	ADP
easat-8564	72	11	decision	decision	NOUN
easat-8564	72	12	-	-	PUNCT
easat-8564	72	13	making	making	NOUN
easat-8564	72	14	,	,	PUNCT
easat-8564	72	15	highlighting	highlight	VERB
easat-8564	72	16	the	the	DET
easat-8564	72	17	ethical	ethical	ADJ
easat-8564	72	18	dimensions	dimension	NOUN
easat-8564	72	19	of	of	ADP
easat-8564	72	20	tax	tax	NOUN
easat-8564	72	21	planning	planning	NOUN
easat-8564	72	22	aimed	aim	VERB
easat-8564	72	23	at	at	ADP
easat-8564	72	24	profitability	profitability	NOUN
easat-8564	72	25	[	[	X
easat-8564	72	26	5	5	NUM
easat-8564	72	27	,	,	PUNCT
easat-8564	72	28	13	13	NUM
easat-8564	72	29	]	]	PUNCT
easat-8564	72	30	.	.	PUNCT
easat-8564	73	1	hence	hence	ADV
easat-8564	73	2	,	,	PUNCT
easat-8564	73	3	while	while	SCONJ
easat-8564	73	4	making	make	VERB
easat-8564	73	5	a	a	DET
easat-8564	73	6	profit	profit	NOUN
easat-8564	73	7	allows	allow	VERB
easat-8564	73	8	for	for	ADP
easat-8564	73	9	the	the	DET
easat-8564	73	10	possibility	possibility	NOUN
easat-8564	73	11	of	of	ADP
easat-8564	73	12	avoiding	avoid	VERB
easat-8564	73	13	taxes	taxis	NOUN
easat-8564	73	14	,	,	PUNCT
easat-8564	73	15	how	how	SCONJ
easat-8564	73	16	much	much	ADJ
easat-8564	73	17	that	that	PRON
easat-8564	73	18	happens	happen	VERB
easat-8564	73	19	depends	depend	VERB
easat-8564	73	20	on	on	ADP
easat-8564	73	21	the	the	DET
easat-8564	73	22	quality	quality	NOUN
easat-8564	73	23	of	of	ADP
easat-8564	73	24	governance	governance	NOUN
easat-8564	73	25	,	,	PUNCT
easat-8564	73	26	the	the	DET
easat-8564	73	27	values	value	NOUN
easat-8564	73	28	of	of	ADP
easat-8564	73	29	the	the	DET
easat-8564	73	30	leadership	leadership	NOUN
easat-8564	73	31	,	,	PUNCT
easat-8564	73	32	and	and	CCONJ
easat-8564	73	33	the	the	DET
easat-8564	73	34	level	level	NOUN
easat-8564	73	35	of	of	ADP
easat-8564	73	36	external	external	ADJ
easat-8564	73	37	oversight	oversight	NOUN
easat-8564	73	38	.	.	PUNCT
easat-8564	74	1	the	the	DET
easat-8564	74	2	path	path	NOUN
easat-8564	74	3	a	a	DET
easat-8564	74	4	company	company	NOUN
easat-8564	74	5	approaches	approach	VERB
easat-8564	74	6	its	its	PRON
easat-8564	74	7	tax	tax	NOUN
easat-8564	74	8	strategy	strategy	NOUN
easat-8564	74	9	is	be	AUX
easat-8564	74	10	at	at	ADP
easat-8564	74	11	large	large	ADJ
easat-8564	74	12	influenced	influence	VERB
easat-8564	74	13	by	by	ADP
easat-8564	74	14	the	the	DET
easat-8564	74	15	element	element	NOUN
easat-8564	74	16	of	of	ADP
easat-8564	74	17	its	its	PRON
easat-8564	74	18	financing	financing	NOUN
easat-8564	74	19	that	that	PRON
easat-8564	74	20	comes	come	VERB
easat-8564	74	21	from	from	ADP
easat-8564	74	22	debt	debt	NOUN
easat-8564	74	23	.	.	PUNCT
easat-8564	75	1	moreover	moreover	ADV
easat-8564	75	2	,	,	PUNCT
easat-8564	75	3	as	as	SCONJ
easat-8564	75	4	interest	interest	NOUN
easat-8564	75	5	payments	payment	NOUN
easat-8564	75	6	on	on	ADP
easat-8564	75	7	debt	debt	NOUN
easat-8564	75	8	can	can	AUX
easat-8564	75	9	be	be	AUX
easat-8564	75	10	deducted	deduct	VERB
easat-8564	75	11	from	from	ADP
easat-8564	75	12	taxable	taxable	ADJ
easat-8564	75	13	income	income	NOUN
easat-8564	75	14	,	,	PUNCT
easat-8564	75	15	companies	company	NOUN
easat-8564	75	16	may	may	AUX
easat-8564	75	17	consider	consider	VERB
easat-8564	75	18	using	use	VERB
easat-8564	75	19	debt	debt	NOUN
easat-8564	75	20	to	to	PART
easat-8564	75	21	avoid	avoid	VERB
easat-8564	75	22	taxes	taxis	NOUN
easat-8564	75	23	.	.	PUNCT
easat-8564	76	1	investigation	investigation	NOUN
easat-8564	76	2	conducted	conduct	VERB
easat-8564	76	3	by	by	ADP
easat-8564	76	4	umar	umar	PROPN
easat-8564	76	5	,	,	PUNCT
easat-8564	76	6	et	et	PROPN
easat-8564	76	7	al	al	PROPN
easat-8564	76	8	.	.	PUNCT
easat-8564	77	1	[	[	X
easat-8564	77	2	7	7	X
easat-8564	77	3	]	]	PUNCT
easat-8564	77	4	and	and	CCONJ
easat-8564	77	5	putri	putri	ADJ
easat-8564	77	6	,	,	PUNCT
easat-8564	77	7	et	et	PROPN
easat-8564	77	8	al	al	PROPN
easat-8564	77	9	.	.	PUNCT
easat-8564	78	1	[	[	X
easat-8564	78	2	14	14	NUM
easat-8564	78	3	]	]	X
easat-8564	78	4	further	far	ADV
easat-8564	78	5	supports	support	VERB
easat-8564	78	6	this	this	DET
easat-8564	78	7	link	link	NOUN
easat-8564	78	8	,	,	PUNCT
easat-8564	78	9	proposing	propose	VERB
easat-8564	78	10	that	that	SCONJ
easat-8564	78	11	as	as	SCONJ
easat-8564	78	12	companies	company	NOUN
easat-8564	78	13	increase	increase	VERB
easat-8564	78	14	their	their	PRON
easat-8564	78	15	debt	debt	NOUN
easat-8564	78	16	,	,	PUNCT
easat-8564	78	17	they	they	PRON
easat-8564	78	18	become	become	VERB
easat-8564	78	19	more	more	ADV
easat-8564	78	20	driven	drive	VERB
easat-8564	78	21	to	to	PART
easat-8564	78	22	control	control	VERB
easat-8564	78	23	their	their	PRON
easat-8564	78	24	interest	interest	NOUN
easat-8564	78	25	expenses	expense	NOUN
easat-8564	78	26	and	and	CCONJ
easat-8564	78	27	pursue	pursue	VERB
easat-8564	78	28	techniques	technique	NOUN
easat-8564	78	29	to	to	PART
easat-8564	78	30	cut	cut	VERB
easat-8564	78	31	their	their	PRON
easat-8564	78	32	taxable	taxable	ADJ
easat-8564	78	33	income	income	NOUN
easat-8564	78	34	all	all	ADV
easat-8564	78	35	through	through	ADP
easat-8564	78	36	several	several	ADJ
easat-8564	78	37	evasion	evasion	NOUN
easat-8564	78	38	strategies	strategy	NOUN
easat-8564	78	39	.	.	PUNCT
easat-8564	79	1	idris	idris	PROPN
easat-8564	79	2	and	and	CCONJ
easat-8564	79	3	natalylova	natalylova	PROPN
easat-8564	80	1	[	[	X
easat-8564	80	2	15	15	NUM
easat-8564	80	3	]	]	X
easat-8564	80	4	claim	claim	NOUN
easat-8564	80	5	that	that	SCONJ
easat-8564	80	6	the	the	DET
easat-8564	80	7	financial	financial	ADJ
easat-8564	80	8	stress	stress	NOUN
easat-8564	80	9	that	that	PRON
easat-8564	80	10	comes	come	VERB
easat-8564	80	11	with	with	ADP
easat-8564	80	12	excessive	excessive	ADJ
easat-8564	80	13	indebtedness	indebtedness	NOUN
easat-8564	80	14	often	often	ADV
easat-8564	80	15	makes	make	VERB
easat-8564	80	16	businesses	business	NOUN
easat-8564	80	17	use	use	VERB
easat-8564	80	18	more	more	ADV
easat-8564	80	19	aggressive	aggressive	ADJ
easat-8564	80	20	tax	tax	NOUN
easat-8564	80	21	methods	method	NOUN
easat-8564	80	22	.	.	PUNCT
easat-8564	81	1	wulandari	wulandari	ADJ
easat-8564	82	1	[	[	X
easat-8564	82	2	16	16	NUM
easat-8564	82	3	]	]	PUNCT
easat-8564	82	4	also	also	ADV
easat-8564	82	5	discuss	discuss	VERB
easat-8564	82	6	about	about	ADP
easat-8564	82	7	how	how	SCONJ
easat-8564	82	8	businesses	business	NOUN
easat-8564	82	9	that	that	PRON
easat-8564	82	10	use	use	VERB
easat-8564	82	11	leverage	leverage	NOUN
easat-8564	82	12	want	want	VERB
easat-8564	82	13	to	to	PART
easat-8564	82	14	boost	boost	VERB
easat-8564	82	15	their	their	PRON
easat-8564	82	16	post	post	ADJ
easat-8564	82	17	-	-	ADJ
easat-8564	82	18	tax	tax	ADJ
easat-8564	82	19	profits	profit	NOUN
easat-8564	82	20	by	by	ADP
easat-8564	82	21	using	use	VERB
easat-8564	82	22	all	all	DET
easat-8564	82	23	the	the	DET
easat-8564	82	24	deductions	deduction	NOUN
easat-8564	82	25	they	they	PRON
easat-8564	82	26	can	can	AUX
easat-8564	82	27	.	.	PUNCT
easat-8564	83	1	however	however	ADV
easat-8564	83	2	,	,	PUNCT
easat-8564	83	3	leverage	leverage	NOUN
easat-8564	83	4	has	have	VERB
easat-8564	83	5	multiple	multiple	ADJ
easat-8564	83	6	effects	effect	NOUN
easat-8564	83	7	,	,	PUNCT
easat-8564	83	8	however	however	ADV
easat-8564	83	9	,	,	PUNCT
easat-8564	83	10	the	the	DET
easat-8564	83	11	requirement	requirement	NOUN
easat-8564	83	12	for	for	ADP
easat-8564	83	13	regulations	regulation	NOUN
easat-8564	83	14	and	and	CCONJ
easat-8564	83	15	transparency	transparency	NOUN
easat-8564	83	16	,	,	PUNCT
easat-8564	83	17	the	the	DET
easat-8564	83	18	impact	impact	NOUN
easat-8564	83	19	may	may	AUX
easat-8564	83	20	be	be	AUX
easat-8564	83	21	less	less	ADV
easat-8564	83	22	significant	significant	ADJ
easat-8564	83	23	.	.	PUNCT
easat-8564	84	1	safiinatunnajah	safiinatunnajah	NOUN
easat-8564	84	2	and	and	CCONJ
easat-8564	84	3	setiyawati	setiyawati	NOUN
easat-8564	84	4	[	[	X
easat-8564	84	5	8	8	NUM
easat-8564	84	6	]	]	PUNCT
easat-8564	84	7	and	and	CCONJ
easat-8564	84	8	wulandari	wulandari	ADJ
easat-8564	85	1	[	[	X
easat-8564	85	2	16	16	NUM
easat-8564	85	3	]	]	PUNCT
easat-8564	85	4	investigated	investigate	VERB
easat-8564	85	5	and	and	CCONJ
easat-8564	85	6	discovered	discover	VERB
easat-8564	85	7	that	that	SCONJ
easat-8564	85	8	relying	rely	VERB
easat-8564	85	9	too	too	ADV
easat-8564	85	10	heavily	heavily	ADV
easat-8564	85	11	on	on	ADP
easat-8564	85	12	debt	debt	NOUN
easat-8564	85	13	can	can	AUX
easat-8564	85	14	make	make	VERB
easat-8564	85	15	people	people	NOUN
easat-8564	85	16	more	more	ADV
easat-8564	85	17	likely	likely	ADJ
easat-8564	85	18	to	to	PART
easat-8564	85	19	be	be	AUX
easat-8564	85	20	observed	observe	VERB
easat-8564	85	21	,	,	PUNCT
easat-8564	85	22	particularly	particularly	ADV
easat-8564	85	23	considering	consider	VERB
easat-8564	85	24	governance	governance	NOUN
easat-8564	85	25	frameworks	framework	NOUN
easat-8564	85	26	such	such	ADJ
easat-8564	85	27	as	as	ADP
easat-8564	85	28	mccg	mccg	NOUN
easat-8564	85	29	2021	2021	NUM
easat-8564	85	30	,	,	PUNCT
easat-8564	85	31	which	which	PRON
easat-8564	85	32	may	may	AUX
easat-8564	85	33	make	make	VERB
easat-8564	85	34	people	people	NOUN
easat-8564	85	35	less	less	ADV
easat-8564	85	36	likely	likely	ADJ
easat-8564	85	37	to	to	PART
easat-8564	85	38	adopt	adopt	VERB
easat-8564	85	39	aggressive	aggressive	ADJ
easat-8564	85	40	tax	tax	NOUN
easat-8564	85	41	strategies	strategy	NOUN
easat-8564	85	42	.	.	PUNCT
easat-8564	86	1	according	accord	VERB
easat-8564	86	2	to	to	ADP
easat-8564	86	3	kurniasih	kurniasih	NOUN
easat-8564	86	4	and	and	CCONJ
easat-8564	86	5	sari	sari	ADJ
easat-8564	86	6	[	[	X
easat-8564	86	7	17	17	NUM
easat-8564	86	8	]	]	PUNCT
easat-8564	86	9	leverage	leverage	NOUN
easat-8564	86	10	decisions	decision	NOUN
easat-8564	86	11	are	be	AUX
easat-8564	86	12	frequently	frequently	ADV
easat-8564	86	13	related	relate	VERB
easat-8564	86	14	to	to	ADP
easat-8564	86	15	larger	large	ADJ
easat-8564	86	16	capital	capital	NOUN
easat-8564	86	17	structure	structure	NOUN
easat-8564	86	18	plans	plan	NOUN
easat-8564	86	19	which	which	PRON
easat-8564	86	20	in	in	ADP
easat-8564	86	21	turn	turn	NOUN
easat-8564	86	22	influences	influence	VERB
easat-8564	86	23	how	how	SCONJ
easat-8564	86	24	others	other	NOUN
easat-8564	86	25	plan	plan	VERB
easat-8564	86	26	their	their	PRON
easat-8564	86	27	taxes	taxis	NOUN
easat-8564	86	28	.	.	PUNCT
easat-8564	87	1	interestingly	interestingly	ADV
easat-8564	87	2	,	,	PUNCT
easat-8564	87	3	these	these	DET
easat-8564	87	4	observations	observation	NOUN
easat-8564	87	5	demonstrate	demonstrate	VERB
easat-8564	87	6	that	that	SCONJ
easat-8564	87	7	leverage	leverage	NOUN
easat-8564	87	8	has	have	VERB
easat-8564	87	9	two	two	NUM
easat-8564	87	10	sides	side	NOUN
easat-8564	87	11	.	.	PUNCT
easat-8564	88	1	on	on	ADP
easat-8564	88	2	the	the	DET
easat-8564	88	3	other	other	ADJ
easat-8564	88	4	hand	hand	NOUN
easat-8564	88	5	,	,	PUNCT
easat-8564	88	6	it	it	PRON
easat-8564	88	7	provides	provide	VERB
easat-8564	88	8	companies	company	NOUN
easat-8564	88	9	with	with	ADP
easat-8564	88	10	opportunities	opportunity	NOUN
easat-8564	88	11	to	to	PART
easat-8564	88	12	reduce	reduce	VERB
easat-8564	88	13	their	their	PRON
easat-8564	88	14	tax	tax	NOUN
easat-8564	88	15	burdens	burden	NOUN
easat-8564	88	16	,	,	PUNCT
easat-8564	88	17	but	but	CCONJ
easat-8564	88	18	on	on	ADP
easat-8564	88	19	the	the	DET
easat-8564	88	20	other	other	ADJ
easat-8564	88	21	hand	hand	NOUN
easat-8564	88	22	,	,	PUNCT
easat-8564	88	23	it	it	PRON
easat-8564	88	24	also	also	ADV
easat-8564	88	25	brings	bring	VERB
easat-8564	88	26	about	about	ADP
easat-8564	88	27	regulatory	regulatory	ADJ
easat-8564	88	28	risks	risk	NOUN
easat-8564	88	29	that	that	PRON
easat-8564	88	30	could	could	AUX
easat-8564	88	31	limit	limit	VERB
easat-8564	88	32	their	their	PRON
easat-8564	88	33	ability	ability	NOUN
easat-8564	88	34	to	to	PART
easat-8564	88	35	engage	engage	VERB
easat-8564	88	36	in	in	ADP
easat-8564	88	37	avoidance	avoidance	NOUN
easat-8564	88	38	strategies	strategy	NOUN
easat-8564	88	39	.	.	PUNCT
easat-8564	89	1	the	the	DET
easat-8564	89	2	findings	finding	NOUN
easat-8564	89	3	indicate	indicate	VERB
easat-8564	89	4	that	that	SCONJ
easat-8564	89	5	leverage	leverage	NOUN
easat-8564	89	6	and	and	CCONJ
easat-8564	89	7	profitability	profitability	NOUN
easat-8564	89	8	are	be	AUX
easat-8564	89	9	important	important	ADJ
easat-8564	89	10	factors	factor	NOUN
easat-8564	89	11	in	in	ADP
easat-8564	89	12	avoiding	avoid	VERB
easat-8564	89	13	taxes	taxis	NOUN
easat-8564	89	14	,	,	PUNCT
easat-8564	89	15	but	but	CCONJ
easat-8564	89	16	their	their	PRON
easat-8564	89	17	effects	effect	NOUN
easat-8564	89	18	depend	depend	VERB
easat-8564	89	19	on	on	ADP
easat-8564	89	20	the	the	DET
easat-8564	89	21	rules	rule	NOUN
easat-8564	89	22	and	and	CCONJ
easat-8564	89	23	the	the	DET
easat-8564	89	24	way	way	NOUN
easat-8564	89	25	the	the	DET
easat-8564	89	26	government	government	NOUN
easat-8564	89	27	works	work	VERB
easat-8564	89	28	.	.	PUNCT
easat-8564	90	1	success	success	NOUN
easat-8564	90	2	allows	allow	VERB
easat-8564	90	3	business	business	NOUN
easat-8564	90	4	to	to	PART
easat-8564	90	5	manage	manage	VERB
easat-8564	90	6	their	their	PRON
easat-8564	90	7	taxes	taxis	NOUN
easat-8564	90	8	,	,	PUNCT
easat-8564	90	9	and	and	CCONJ
easat-8564	90	10	leverage	leverage	NOUN
easat-8564	90	11	motivates	motivate	VERB
easat-8564	90	12	them	they	PRON
easat-8564	90	13	to	to	PART
easat-8564	90	14	do	do	VERB
easat-8564	90	15	so	so	ADV
easat-8564	90	16	,	,	PUNCT
easat-8564	90	17	however	however	ADV
easat-8564	90	18	,	,	PUNCT
easat-8564	90	19	neither	neither	PRON
easat-8564	90	20	of	of	ADP
easat-8564	90	21	them	they	PRON
easat-8564	90	22	acts	act	VERB
easat-8564	90	23	independently	independently	ADV
easat-8564	90	24	.	.	PUNCT
easat-8564	91	1	to	to	PART
easat-8564	91	2	examine	examine	VERB
easat-8564	91	3	if	if	SCONJ
easat-8564	91	4	financial	financial	ADJ
easat-8564	91	5	traits	trait	NOUN
easat-8564	91	6	lead	lead	VERB
easat-8564	91	7	to	to	ADP
easat-8564	91	8	intelligent	intelligent	ADJ
easat-8564	91	9	or	or	CCONJ
easat-8564	91	10	risky	risky	ADJ
easat-8564	91	11	tax	tax	NOUN
easat-8564	91	12	strategies	strategy	NOUN
easat-8564	91	13	,	,	PUNCT
easat-8564	91	14	it	it	PRON
easat-8564	91	15	's	be	AUX
easat-8564	91	16	necessary	necessary	ADJ
easat-8564	91	17	to	to	PART
easat-8564	91	18	consider	consider	VERB
easat-8564	91	19	thoroughly	thoroughly	ADV
easat-8564	91	20	the	the	DET
easat-8564	91	21	board	board	NOUN
easat-8564	91	22	's	's	PART
easat-8564	91	23	skills	skill	NOUN
easat-8564	91	24	,	,	PUNCT
easat-8564	91	25	the	the	DET
easat-8564	91	26	need	need	NOUN
easat-8564	91	27	of	of	ADP
easat-8564	91	28	ethical	ethical	ADJ
easat-8564	91	29	leadership	leadership	NOUN
easat-8564	91	30	,	,	PUNCT
easat-8564	91	31	and	and	CCONJ
easat-8564	91	32	the	the	DET
easat-8564	91	33	significance	significance	NOUN
easat-8564	91	34	of	of	ADP
easat-8564	91	35	external	external	ADJ
easat-8564	91	36	assessments	assessment	NOUN
easat-8564	91	37	.	.	PUNCT
easat-8564	92	1	in	in	ADP
easat-8564	92	2	malaysia	malaysia	PROPN
easat-8564	92	3	's	's	PART
easat-8564	92	4	ever	ever	ADV
easat-8564	92	5	-	-	PUNCT
easat-8564	92	6	changing	change	VERB
easat-8564	92	7	political	political	ADJ
easat-8564	92	8	and	and	CCONJ
easat-8564	92	9	economic	economic	ADJ
easat-8564	92	10	climate	climate	NOUN
easat-8564	92	11	,	,	PUNCT
easat-8564	92	12	it	it	PRON
easat-8564	92	13	's	be	AUX
easat-8564	92	14	imperative	imperative	ADJ
easat-8564	92	15	to	to	PART
easat-8564	92	16	recognize	recognize	VERB
easat-8564	92	17	how	how	SCONJ
easat-8564	92	18	both	both	DET
easat-8564	92	19	variables	variable	NOUN
easat-8564	92	20	affect	affect	VERB
easat-8564	92	21	each	each	DET
easat-8564	92	22	other	other	ADJ
easat-8564	92	23	to	to	PART
easat-8564	92	24	make	make	VERB
easat-8564	92	25	effective	effective	ADJ
easat-8564	92	26	choices	choice	NOUN
easat-8564	92	27	about	about	ADP
easat-8564	92	28	taxation	taxation	NOUN
easat-8564	92	29	and	and	CCONJ
easat-8564	92	30	business	business	NOUN
easat-8564	92	31	strategy	strategy	NOUN
easat-8564	92	32	in	in	ADP
easat-8564	92	33	general	general	ADJ
easat-8564	92	34	.	.	PUNCT
easat-8564	93	1	3	3	X
easat-8564	93	2	.	.	X
easat-8564	93	3	research	research	NOUN
easat-8564	93	4	framework	framework	NOUN
easat-8564	93	5	this	this	DET
easat-8564	93	6	study	study	NOUN
easat-8564	93	7	is	be	AUX
easat-8564	93	8	based	base	VERB
easat-8564	93	9	on	on	ADP
easat-8564	93	10	agency	agency	NOUN
easat-8564	93	11	theory	theory	NOUN
easat-8564	93	12	and	and	CCONJ
easat-8564	93	13	examines	examine	VERB
easat-8564	93	14	the	the	DET
easat-8564	93	15	way	way	NOUN
easat-8564	93	16	disagreements	disagreement	NOUN
easat-8564	93	17	between	between	ADP
easat-8564	93	18	management	management	NOUN
easat-8564	93	19	and	and	CCONJ
easat-8564	93	20	shareholders	shareholder	NOUN
easat-8564	93	21	can	can	AUX
easat-8564	93	22	lead	lead	VERB
easat-8564	93	23	to	to	ADP
easat-8564	93	24	practices	practice	NOUN
easat-8564	93	25	,	,	PUNCT
easat-8564	93	26	such	such	ADJ
easat-8564	93	27	minimizing	minimize	VERB
easat-8564	93	28	taxes	taxis	NOUN
easat-8564	93	29	,	,	PUNCT
easat-8564	93	30	that	that	PRON
easat-8564	93	31	may	may	AUX
easat-8564	93	32	be	be	AUX
easat-8564	93	33	advantageous	advantageous	ADJ
easat-8564	93	34	to	to	ADP
easat-8564	93	35	the	the	DET
easat-8564	93	36	business	business	NOUN
easat-8564	93	37	but	but	CCONJ
easat-8564	93	38	not	not	PART
easat-8564	93	39	necessarily	necessarily	ADV
easat-8564	93	40	in	in	ADP
easat-8564	93	41	the	the	DET
easat-8564	93	42	most	most	ADV
easat-8564	93	43	beneficial	beneficial	ADJ
easat-8564	93	44	interests	interest	NOUN
easat-8564	93	45	of	of	ADP
easat-8564	93	46	shareholders	shareholder	NOUN
easat-8564	93	47	.	.	PUNCT
easat-8564	94	1	the	the	DET
easat-8564	94	2	research	research	NOUN
easat-8564	94	3	approach	approach	NOUN
easat-8564	94	4	has	have	VERB
easat-8564	94	5	two	two	NUM
easat-8564	94	6	main	main	ADJ
easat-8564	94	7	parts	part	NOUN
easat-8564	94	8	:	:	PUNCT
easat-8564	94	9	the	the	DET
easat-8564	94	10	financial	financial	ADJ
easat-8564	94	11	parameters	parameter	NOUN
easat-8564	94	12	and	and	CCONJ
easat-8564	94	13	corporate	corporate	ADJ
easat-8564	94	14	governance	governance	NOUN
easat-8564	94	15	(	(	PUNCT
easat-8564	94	16	cg	cg	NOUN
easat-8564	94	17	)	)	PUNCT
easat-8564	94	18	structures	structure	NOUN
easat-8564	94	19	.	.	PUNCT
easat-8564	95	1	it	it	PRON
easat-8564	95	2	is	be	AUX
easat-8564	95	3	assumed	assume	VERB
easat-8564	95	4	that	that	SCONJ
easat-8564	95	5	both	both	DET
easat-8564	95	6	directly	directly	ADV
easat-8564	95	7	impact	impact	VERB
easat-8564	95	8	how	how	SCONJ
easat-8564	95	9	companies	company	NOUN
easat-8564	95	10	avoid	avoid	VERB
easat-8564	95	11	paying	pay	VERB
easat-8564	95	12	taxes	taxis	NOUN
easat-8564	95	13	.	.	PUNCT
easat-8564	96	1	the	the	DET
easat-8564	96	2	etr	etr	PROPN
easat-8564	96	3	shows	show	VERB
easat-8564	96	4	the	the	DET
easat-8564	96	5	amount	amount	NOUN
easat-8564	96	6	of	of	ADP
easat-8564	96	7	tax	tax	NOUN
easat-8564	96	8	a	a	DET
easat-8564	96	9	business	business	NOUN
easat-8564	96	10	really	really	ADV
easat-8564	96	11	pays	pay	VERB
easat-8564	96	12	compared	compare	VERB
easat-8564	96	13	to	to	ADP
easat-8564	96	14	how	how	SCONJ
easat-8564	96	15	much	much	ADJ
easat-8564	96	16	money	money	NOUN
easat-8564	96	17	it	it	PRON
easat-8564	96	18	makes	make	VERB
easat-8564	96	19	.	.	PUNCT
easat-8564	97	1	263	263	NUM
easat-8564	97	2	edelweiss	edelweiss	PROPN
easat-8564	97	3	applied	apply	VERB
easat-8564	97	4	science	science	NOUN
easat-8564	97	5	and	and	CCONJ
easat-8564	97	6	technology	technology	NOUN
easat-8564	97	7	issn	issn	PROPN
easat-8564	97	8	:	:	PUNCT
easat-8564	97	9	2576	2576	NUM
easat-8564	97	10	-	-	SYM
easat-8564	97	11	8484	8484	NUM
easat-8564	97	12	vol	vol	NOUN
easat-8564	97	13	.	.	PROPN
easat-8564	98	1	9	9	NUM
easat-8564	98	2	,	,	PUNCT
easat-8564	98	3	no	no	INTJ
easat-8564	98	4	.	.	NOUN
easat-8564	99	1	7	7	NUM
easat-8564	99	2	:	:	SYM
easat-8564	99	3	260	260	NUM
easat-8564	99	4	-	-	SYM
easat-8564	99	5	276	276	NUM
easat-8564	99	6	,	,	PUNCT
easat-8564	99	7	2025	2025	NUM
easat-8564	99	8	doi	doi	NOUN
easat-8564	99	9	:	:	PUNCT
easat-8564	99	10	10.55214/25768484.v9i7.8564	10.55214/25768484.v9i7.8564	NUM
easat-8564	99	11	©	©	NOUN
easat-8564	99	12	2025	2025	NUM
easat-8564	99	13	by	by	ADP
easat-8564	99	14	the	the	DET
easat-8564	99	15	authors	author	NOUN
easat-8564	99	16	;	;	PUNCT
easat-8564	99	17	licensee	licensee	PROPN
easat-8564	99	18	learning	learning	NOUN
easat-8564	99	19	gate	gate	NOUN
easat-8564	99	20	leverage	leverage	NOUN
easat-8564	99	21	and	and	CCONJ
easat-8564	99	22	profitability	profitability	NOUN
easat-8564	99	23	are	be	AUX
easat-8564	99	24	two	two	NUM
easat-8564	99	25	financial	financial	ADJ
easat-8564	99	26	factors	factor	NOUN
easat-8564	99	27	that	that	PRON
easat-8564	99	28	are	be	AUX
easat-8564	99	29	looked	look	VERB
easat-8564	99	30	at	at	ADP
easat-8564	99	31	because	because	SCONJ
easat-8564	99	32	they	they	PRON
easat-8564	99	33	are	be	AUX
easat-8564	99	34	thought	think	VERB
easat-8564	99	35	to	to	PART
easat-8564	99	36	provide	provide	VERB
easat-8564	99	37	either	either	CCONJ
easat-8564	99	38	the	the	DET
easat-8564	99	39	resources	resource	NOUN
easat-8564	99	40	or	or	CCONJ
easat-8564	99	41	the	the	DET
easat-8564	99	42	motive	motive	NOUN
easat-8564	99	43	for	for	ADP
easat-8564	99	44	using	use	VERB
easat-8564	99	45	tax	tax	NOUN
easat-8564	99	46	-	-	PUNCT
easat-8564	99	47	minimization	minimization	NOUN
easat-8564	99	48	measures	measure	NOUN
easat-8564	99	49	.	.	PUNCT
easat-8564	100	1	when	when	SCONJ
easat-8564	100	2	it	it	PRON
easat-8564	100	3	comes	come	VERB
easat-8564	100	4	to	to	ADP
easat-8564	100	5	governance	governance	NOUN
easat-8564	100	6	,	,	PUNCT
easat-8564	100	7	the	the	DET
easat-8564	100	8	situation	situation	NOUN
easat-8564	100	9	such	such	ADJ
easat-8564	100	10	as	as	ADP
easat-8564	100	11	ceo	ceo	NOUN
easat-8564	100	12	duality	duality	NOUN
easat-8564	100	13	whereby	whereby	SCONJ
easat-8564	100	14	the	the	DET
easat-8564	100	15	ceo	ceo	NOUN
easat-8564	100	16	is	be	AUX
easat-8564	100	17	also	also	ADV
easat-8564	100	18	a	a	DET
easat-8564	100	19	board	board	NOUN
easat-8564	100	20	member	member	NOUN
easat-8564	100	21	,	,	PUNCT
easat-8564	100	22	the	the	DET
easat-8564	100	23	number	number	NOUN
easat-8564	100	24	of	of	ADP
easat-8564	100	25	members	member	NOUN
easat-8564	100	26	of	of	ADP
easat-8564	100	27	the	the	DET
easat-8564	100	28	board	board	NOUN
easat-8564	100	29	,	,	PUNCT
easat-8564	100	30	the	the	DET
easat-8564	100	31	qualifications	qualification	NOUN
easat-8564	100	32	of	of	ADP
easat-8564	100	33	the	the	DET
easat-8564	100	34	directors	director	NOUN
easat-8564	100	35	,	,	PUNCT
easat-8564	100	36	the	the	DET
easat-8564	100	37	gender	gender	NOUN
easat-8564	100	38	diversity	diversity	NOUN
easat-8564	100	39	on	on	ADP
easat-8564	100	40	the	the	DET
easat-8564	100	41	board	board	NOUN
easat-8564	100	42	,	,	PUNCT
easat-8564	100	43	and	and	CCONJ
easat-8564	100	44	the	the	DET
easat-8564	100	45	compensation	compensation	NOUN
easat-8564	100	46	packages	package	NOUN
easat-8564	100	47	of	of	ADP
easat-8564	100	48	the	the	DET
easat-8564	100	49	directors	director	NOUN
easat-8564	100	50	are	be	AUX
easat-8564	100	51	all	all	PRON
easat-8564	100	52	analyzed	analyze	VERB
easat-8564	100	53	to	to	PART
easat-8564	100	54	discover	discover	VERB
easat-8564	100	55	whether	whether	SCONJ
easat-8564	100	56	they	they	PRON
easat-8564	100	57	may	may	AUX
easat-8564	100	58	influence	influence	VERB
easat-8564	100	59	or	or	CCONJ
easat-8564	100	60	hinder	hinder	VERB
easat-8564	100	61	management	management	NOUN
easat-8564	100	62	's	's	PART
easat-8564	100	63	ability	ability	NOUN
easat-8564	100	64	to	to	PART
easat-8564	100	65	decide	decide	VERB
easat-8564	100	66	on	on	ADP
easat-8564	100	67	tax	tax	NOUN
easat-8564	100	68	-	-	PUNCT
easat-8564	100	69	related	relate	VERB
easat-8564	100	70	choices	choice	NOUN
easat-8564	100	71	.	.	PUNCT
easat-8564	101	1	the	the	DET
easat-8564	101	2	study	study	NOUN
easat-8564	101	3	additionally	additionally	ADV
easat-8564	101	4	addresses	address	VERB
easat-8564	101	5	management	management	NOUN
easat-8564	101	6	ownership	ownership	NOUN
easat-8564	101	7	as	as	ADP
easat-8564	101	8	a	a	DET
easat-8564	101	9	moderating	moderating	NOUN
easat-8564	101	10	element	element	NOUN
easat-8564	101	11	that	that	PRON
easat-8564	101	12	is	be	AUX
easat-8564	101	13	likely	likely	ADJ
easat-8564	101	14	to	to	PART
easat-8564	101	15	change	change	VERB
easat-8564	101	16	the	the	DET
easat-8564	101	17	strength	strength	NOUN
easat-8564	101	18	or	or	CCONJ
easat-8564	101	19	direction	direction	NOUN
easat-8564	101	20	of	of	ADP
easat-8564	101	21	these	these	DET
easat-8564	101	22	correlations	correlation	NOUN
easat-8564	101	23	between	between	ADP
easat-8564	101	24	governance	governance	NOUN
easat-8564	101	25	and	and	CCONJ
easat-8564	101	26	tax	tax	NOUN
easat-8564	101	27	avoidance	avoidance	NOUN
easat-8564	101	28	.	.	PUNCT
easat-8564	102	1	this	this	DET
easat-8564	102	2	model	model	NOUN
easat-8564	102	3	in	in	ADP
easat-8564	102	4	figure	figure	NOUN
easat-8564	102	5	1	1	NUM
easat-8564	102	6	gives	give	VERB
easat-8564	102	7	us	we	PRON
easat-8564	102	8	a	a	DET
easat-8564	102	9	systematic	systematic	ADJ
easat-8564	102	10	way	way	NOUN
easat-8564	102	11	to	to	PART
easat-8564	102	12	look	look	VERB
easat-8564	102	13	at	at	ADP
easat-8564	102	14	the	the	DET
easat-8564	102	15	way	way	NOUN
easat-8564	102	16	governance	governance	NOUN
easat-8564	102	17	practices	practice	NOUN
easat-8564	102	18	,	,	PUNCT
easat-8564	102	19	and	and	CCONJ
easat-8564	102	20	financial	financial	ADJ
easat-8564	102	21	factors	factor	NOUN
easat-8564	102	22	work	work	VERB
easat-8564	102	23	together	together	ADV
easat-8564	102	24	to	to	PART
easat-8564	102	25	change	change	VERB
easat-8564	102	26	how	how	SCONJ
easat-8564	102	27	malaysian	malaysian	ADJ
easat-8564	102	28	listed	list	VERB
easat-8564	102	29	firms	firm	NOUN
easat-8564	102	30	pay	pay	VERB
easat-8564	102	31	their	their	PRON
easat-8564	102	32	taxes	taxis	NOUN
easat-8564	102	33	.	.	PUNCT
easat-8564	103	1	the	the	DET
easat-8564	103	2	study	study	NOUN
easat-8564	103	3	makes	make	VERB
easat-8564	103	4	twelve	twelve	NUM
easat-8564	103	5	hypotheses	hypothesis	NOUN
easat-8564	103	6	to	to	PART
easat-8564	103	7	investigate	investigate	VERB
easat-8564	103	8	these	these	DET
easat-8564	103	9	dynamics	dynamic	NOUN
easat-8564	103	10	.	.	PUNCT
easat-8564	104	1	the	the	DET
easat-8564	104	2	first	first	ADJ
easat-8564	104	3	seven	seven	NUM
easat-8564	104	4	(	(	PUNCT
easat-8564	104	5	h1	h1	PROPN
easat-8564	104	6	–	–	PUNCT
easat-8564	104	7	h7	h7	NOUN
easat-8564	104	8	)	)	PUNCT
easat-8564	104	9	focus	focus	NOUN
easat-8564	104	10	on	on	ADP
easat-8564	104	11	the	the	DET
easat-8564	104	12	direct	direct	ADJ
easat-8564	104	13	links	link	NOUN
easat-8564	104	14	that	that	PRON
easat-8564	104	15	connect	connect	VERB
easat-8564	104	16	these	these	DET
easat-8564	104	17	variables	variable	NOUN
easat-8564	104	18	as	as	SCONJ
easat-8564	104	19	illustrated	illustrate	VERB
easat-8564	104	20	in	in	ADP
easat-8564	104	21	figure	figure	NOUN
easat-8564	104	22	1	1	NUM
easat-8564	104	23	.	.	PUNCT
easat-8564	104	24	figure	figure	NOUN
easat-8564	104	25	1	1	NUM
easat-8564	104	26	.	.	PUNCT
easat-8564	104	27	research	research	NOUN
easat-8564	104	28	framework	framework	NOUN
easat-8564	104	29	of	of	ADP
easat-8564	104	30	the	the	DET
easat-8564	104	31	study	study	NOUN
easat-8564	104	32	.	.	PUNCT
easat-8564	105	1	264	264	NUM
easat-8564	105	2	edelweiss	edelweiss	PROPN
easat-8564	105	3	applied	apply	VERB
easat-8564	105	4	science	science	NOUN
easat-8564	105	5	and	and	CCONJ
easat-8564	105	6	technology	technology	NOUN
easat-8564	105	7	issn	issn	PROPN
easat-8564	105	8	:	:	PUNCT
easat-8564	105	9	2576	2576	NUM
easat-8564	105	10	-	-	SYM
easat-8564	105	11	8484	8484	NUM
easat-8564	105	12	vol	vol	NOUN
easat-8564	105	13	.	.	PROPN
easat-8564	106	1	9	9	NUM
easat-8564	106	2	,	,	PUNCT
easat-8564	106	3	no	no	INTJ
easat-8564	106	4	.	.	NOUN
easat-8564	107	1	7	7	NUM
easat-8564	107	2	:	:	SYM
easat-8564	107	3	260	260	NUM
easat-8564	107	4	-	-	SYM
easat-8564	107	5	276	276	NUM
easat-8564	107	6	,	,	PUNCT
easat-8564	107	7	2025	2025	NUM
easat-8564	107	8	doi	doi	NOUN
easat-8564	107	9	:	:	PUNCT
easat-8564	107	10	10.55214/25768484.v9i7.8564	10.55214/25768484.v9i7.8564	NUM
easat-8564	107	11	©	©	NOUN
easat-8564	107	12	2025	2025	NUM
easat-8564	107	13	by	by	ADP
easat-8564	107	14	the	the	DET
easat-8564	107	15	authors	author	NOUN
easat-8564	107	16	;	;	PUNCT
easat-8564	107	17	licensee	licensee	PROPN
easat-8564	107	18	learning	learning	NOUN
easat-8564	107	19	gate	gate	NOUN
easat-8564	107	20	4	4	NUM
easat-8564	107	21	.	.	PUNCT
easat-8564	108	1	hypotheses	hypothese	VERB
easat-8564	108	2	development	development	NOUN
easat-8564	108	3	cta	cta	PROPN
easat-8564	108	4	remains	remain	VERB
easat-8564	108	5	to	to	PART
easat-8564	108	6	be	be	AUX
easat-8564	108	7	a	a	DET
easat-8564	108	8	significant	significant	ADJ
easat-8564	108	9	problem	problem	NOUN
easat-8564	108	10	in	in	ADP
easat-8564	108	11	developing	develop	VERB
easat-8564	108	12	countries	country	NOUN
easat-8564	108	13	such	such	ADJ
easat-8564	108	14	as	as	ADP
easat-8564	108	15	malaysia	malaysia	PROPN
easat-8564	108	16	,	,	PUNCT
easat-8564	108	17	where	where	SCONJ
easat-8564	108	18	company	company	NOUN
easat-8564	108	19	taxes	taxis	NOUN
easat-8564	108	20	are	be	AUX
easat-8564	108	21	a	a	DET
easat-8564	108	22	key	key	ADJ
easat-8564	108	23	source	source	NOUN
easat-8564	108	24	of	of	ADP
easat-8564	108	25	national	national	ADJ
easat-8564	108	26	income	income	NOUN
easat-8564	108	27	.	.	PUNCT
easat-8564	109	1	scholars	scholar	NOUN
easat-8564	109	2	continue	continue	VERB
easat-8564	109	3	to	to	PART
easat-8564	109	4	debate	debate	VERB
easat-8564	109	5	about	about	ADP
easat-8564	109	6	the	the	DET
easat-8564	109	7	way	way	NOUN
easat-8564	109	8	economic	economic	ADJ
easat-8564	109	9	and	and	CCONJ
easat-8564	109	10	governance	governance	NOUN
easat-8564	109	11	frameworks	framework	NOUN
easat-8564	109	12	that	that	PRON
easat-8564	109	13	companies	company	NOUN
easat-8564	109	14	have	have	VERB
easat-8564	109	15	impact	impact	NOUN
easat-8564	109	16	on	on	ADP
easat-8564	109	17	the	the	DET
easat-8564	109	18	way	way	NOUN
easat-8564	109	19	they	they	PRON
easat-8564	109	20	manage	manage	VERB
easat-8564	109	21	taxes	taxis	NOUN
easat-8564	109	22	.	.	PUNCT
easat-8564	110	1	this	this	DET
easat-8564	110	2	study	study	NOUN
easat-8564	110	3	uses	use	VERB
easat-8564	110	4	both	both	CCONJ
easat-8564	110	5	theoretical	theoretical	ADJ
easat-8564	110	6	and	and	CCONJ
easat-8564	110	7	empirical	empirical	ADJ
easat-8564	110	8	data	datum	NOUN
easat-8564	110	9	to	to	PART
easat-8564	110	10	gain	gain	VERB
easat-8564	110	11	insight	insight	NOUN
easat-8564	110	12	into	into	ADP
easat-8564	110	13	how	how	SCONJ
easat-8564	110	14	important	important	ADJ
easat-8564	110	15	aspects	aspect	NOUN
easat-8564	110	16	including	include	VERB
easat-8564	110	17	profitability	profitability	NOUN
easat-8564	110	18	,	,	PUNCT
easat-8564	110	19	leverage	leverage	NOUN
easat-8564	110	20	,	,	PUNCT
easat-8564	110	21	board	board	NOUN
easat-8564	110	22	size	size	NOUN
easat-8564	110	23	,	,	PUNCT
easat-8564	110	24	director	director	NOUN
easat-8564	110	25	competency	competency	NOUN
easat-8564	110	26	,	,	PUNCT
easat-8564	110	27	female	female	ADJ
easat-8564	110	28	board	board	NOUN
easat-8564	110	29	representation	representation	NOUN
easat-8564	110	30	,	,	PUNCT
easat-8564	110	31	director	director	NOUN
easat-8564	110	32	salary	salary	NOUN
easat-8564	110	33	,	,	PUNCT
easat-8564	110	34	and	and	CCONJ
easat-8564	110	35	ceo	ceo	NOUN
easat-8564	110	36	duality	duality	NOUN
easat-8564	110	37	affect	affect	VERB
easat-8564	110	38	cta	cta	PROPN
easat-8564	110	39	.	.	PUNCT
easat-8564	111	1	the	the	DET
easat-8564	111	2	study	study	NOUN
easat-8564	111	3	will	will	AUX
easat-8564	111	4	solely	solely	ADV
easat-8564	111	5	look	look	VERB
easat-8564	111	6	at	at	ADP
easat-8564	111	7	the	the	DET
easat-8564	111	8	direct	direct	ADJ
easat-8564	111	9	effects	effect	NOUN
easat-8564	111	10	of	of	ADP
easat-8564	111	11	these	these	DET
easat-8564	111	12	financial	financial	ADJ
easat-8564	111	13	and	and	CCONJ
easat-8564	111	14	governance	governance	NOUN
easat-8564	111	15	elements	element	NOUN
easat-8564	111	16	on	on	ADP
easat-8564	111	17	tax	tax	NOUN
easat-8564	111	18	behavior	behavior	NOUN
easat-8564	111	19	,	,	PUNCT
easat-8564	111	20	leaving	leave	VERB
easat-8564	111	21	out	out	ADP
easat-8564	111	22	any	any	DET
easat-8564	111	23	moderating	moderate	VERB
easat-8564	111	24	or	or	CCONJ
easat-8564	111	25	mediating	mediate	VERB
easat-8564	111	26	factors	factor	NOUN
easat-8564	111	27	.	.	PUNCT
easat-8564	112	1	the	the	DET
easat-8564	112	2	outcome	outcome	NOUN
easat-8564	112	3	will	will	AUX
easat-8564	112	4	facilitate	facilitate	VERB
easat-8564	112	5	the	the	DET
easat-8564	112	6	observation	observation	NOUN
easat-8564	112	7	of	of	ADP
easat-8564	112	8	the	the	DET
easat-8564	112	9	impact	impact	NOUN
easat-8564	112	10	of	of	ADP
easat-8564	112	11	each	each	DET
easat-8564	112	12	independent	independent	ADJ
easat-8564	112	13	variable	variable	NOUN
easat-8564	112	14	on	on	ADP
easat-8564	112	15	tax	tax	NOUN
easat-8564	112	16	behaviour	behaviour	NOUN
easat-8564	112	17	.	.	PUNCT
easat-8564	113	1	this	this	PRON
easat-8564	113	2	will	will	AUX
easat-8564	113	3	enable	enable	VERB
easat-8564	113	4	the	the	DET
easat-8564	113	5	study	study	NOUN
easat-8564	113	6	to	to	PART
easat-8564	113	7	evaluate	evaluate	VERB
easat-8564	113	8	hypotheses	hypothesis	NOUN
easat-8564	113	9	h1	h1	ADJ
easat-8564	113	10	to	to	ADP
easat-8564	113	11	h7	h7	PROPN
easat-8564	113	12	.	.	PUNCT
easat-8564	114	1	4.1	4.1	NUM
easat-8564	114	2	.	.	PUNCT
easat-8564	114	3	profitability	profitability	NOUN
easat-8564	114	4	a	a	DET
easat-8564	114	5	company	company	NOUN
easat-8564	114	6	's	's	PART
easat-8564	114	7	ability	ability	NOUN
easat-8564	114	8	to	to	PART
easat-8564	114	9	avoid	avoid	VERB
easat-8564	114	10	paying	pay	VERB
easat-8564	114	11	taxes	taxis	NOUN
easat-8564	114	12	depends	depend	VERB
easat-8564	114	13	heavily	heavily	ADV
easat-8564	114	14	on	on	ADP
easat-8564	114	15	the	the	DET
easat-8564	114	16	capacity	capacity	NOUN
easat-8564	114	17	of	of	ADP
easat-8564	114	18	its	its	PRON
easat-8564	114	19	earnings	earning	NOUN
easat-8564	114	20	.	.	PUNCT
easat-8564	115	1	malik	malik	PROPN
easat-8564	115	2	and	and	CCONJ
easat-8564	115	3	munir	munir	PROPN
easat-8564	116	1	[	[	X
easat-8564	116	2	18	18	NUM
easat-8564	116	3	]	]	PUNCT
easat-8564	116	4	suggest	suggest	VERB
easat-8564	116	5	that	that	SCONJ
easat-8564	116	6	decreasing	decrease	VERB
easat-8564	116	7	revenue	revenue	NOUN
easat-8564	116	8	is	be	AUX
easat-8564	116	9	one	one	NUM
easat-8564	116	10	of	of	ADP
easat-8564	116	11	the	the	DET
easat-8564	116	12	primary	primary	ADJ
easat-8564	116	13	factors	factor	NOUN
easat-8564	116	14	that	that	PRON
easat-8564	116	15	makes	make	VERB
easat-8564	116	16	it	it	PRON
easat-8564	116	17	difficult	difficult	ADJ
easat-8564	116	18	to	to	PART
easat-8564	116	19	evade	evade	VERB
easat-8564	116	20	taxes	taxis	NOUN
easat-8564	116	21	.	.	PUNCT
easat-8564	117	1	when	when	SCONJ
easat-8564	117	2	company	company	NOUN
easat-8564	117	3	's	's	PART
easat-8564	117	4	profits	profit	NOUN
easat-8564	117	5	drop	drop	NOUN
easat-8564	117	6	,	,	PUNCT
easat-8564	117	7	it	it	PRON
easat-8564	117	8	may	may	AUX
easat-8564	117	9	not	not	PART
easat-8564	117	10	be	be	AUX
easat-8564	117	11	worthwhile	worthwhile	ADJ
easat-8564	117	12	it	it	PRON
easat-8564	117	13	to	to	PART
easat-8564	117	14	spend	spend	VERB
easat-8564	117	15	money	money	NOUN
easat-8564	117	16	on	on	ADP
easat-8564	117	17	complicated	complicated	ADJ
easat-8564	117	18	tax	tax	NOUN
easat-8564	117	19	procedures	procedure	NOUN
easat-8564	117	20	to	to	PART
easat-8564	117	21	avoid	avoid	VERB
easat-8564	117	22	paying	pay	VERB
easat-8564	117	23	taxes	taxis	NOUN
easat-8564	117	24	.	.	PUNCT
easat-8564	118	1	as	as	ADP
easat-8564	118	2	a	a	DET
easat-8564	118	3	result	result	NOUN
easat-8564	118	4	,	,	PUNCT
easat-8564	118	5	companies	company	NOUN
easat-8564	118	6	that	that	PRON
easat-8564	118	7	make	make	VERB
easat-8564	118	8	less	less	ADJ
easat-8564	118	9	money	money	NOUN
easat-8564	118	10	are	be	AUX
easat-8564	118	11	less	less	ADV
easat-8564	118	12	likely	likely	ADJ
easat-8564	118	13	to	to	PART
easat-8564	118	14	take	take	VERB
easat-8564	118	15	steps	step	NOUN
easat-8564	118	16	to	to	PART
easat-8564	118	17	avoid	avoid	VERB
easat-8564	118	18	paying	pay	VERB
easat-8564	118	19	taxes	taxis	NOUN
easat-8564	118	20	.	.	PUNCT
easat-8564	119	1	however	however	ADV
easat-8564	119	2	,	,	PUNCT
easat-8564	119	3	empirical	empirical	ADJ
easat-8564	119	4	evidence	evidence	NOUN
easat-8564	119	5	strongly	strongly	ADV
easat-8564	119	6	suggests	suggest	VERB
easat-8564	119	7	that	that	SCONJ
easat-8564	119	8	there	there	PRON
easat-8564	119	9	is	be	VERB
easat-8564	119	10	a	a	DET
easat-8564	119	11	strong	strong	ADJ
easat-8564	119	12	link	link	NOUN
easat-8564	119	13	between	between	ADP
easat-8564	119	14	avoiding	avoid	VERB
easat-8564	119	15	taxes	taxis	NOUN
easat-8564	119	16	and	and	CCONJ
easat-8564	119	17	making	make	VERB
easat-8564	119	18	money	money	NOUN
easat-8564	119	19	.	.	PUNCT
easat-8564	120	1	the	the	DET
easat-8564	120	2	primary	primary	ADJ
easat-8564	120	3	suggestion	suggestion	NOUN
easat-8564	120	4	is	be	AUX
easat-8564	120	5	that	that	SCONJ
easat-8564	120	6	businesses	business	NOUN
easat-8564	120	7	who	who	PRON
easat-8564	120	8	do	do	VERB
easat-8564	120	9	well	well	ADV
easat-8564	120	10	can	can	AUX
easat-8564	120	11	cut	cut	VERB
easat-8564	120	12	their	their	PRON
easat-8564	120	13	taxes	taxis	NOUN
easat-8564	120	14	to	to	PART
easat-8564	120	15	keep	keep	VERB
easat-8564	120	16	more	more	ADJ
easat-8564	120	17	of	of	ADP
easat-8564	120	18	their	their	PRON
easat-8564	120	19	profits	profit	NOUN
easat-8564	120	20	after	after	ADP
easat-8564	120	21	taxes	taxis	NOUN
easat-8564	120	22	.	.	PUNCT
easat-8564	121	1	further	further	ADJ
easat-8564	121	2	support	support	NOUN
easat-8564	121	3	for	for	ADP
easat-8564	121	4	this	this	DET
easat-8564	121	5	position	position	NOUN
easat-8564	121	6	comes	come	VERB
easat-8564	121	7	from	from	ADP
easat-8564	121	8	indriani	indriani	NOUN
easat-8564	121	9	[	[	X
easat-8564	121	10	19	19	NUM
easat-8564	121	11	]	]	PUNCT
easat-8564	121	12	who	who	PRON
easat-8564	121	13	,	,	PUNCT
easat-8564	121	14	building	build	VERB
easat-8564	121	15	on	on	ADP
easat-8564	121	16	the	the	DET
easat-8564	121	17	framework	framework	NOUN
easat-8564	121	18	of	of	ADP
easat-8564	121	19	lanis	lanis	NOUN
easat-8564	121	20	and	and	CCONJ
easat-8564	121	21	richardson	richardson	PROPN
easat-8564	121	22	[	[	X
easat-8564	121	23	20	20	NUM
easat-8564	121	24	]	]	PUNCT
easat-8564	121	25	highlights	highlight	NOUN
easat-8564	121	26	that	that	SCONJ
easat-8564	121	27	economically	economically	ADV
easat-8564	121	28	successful	successful	ADJ
easat-8564	121	29	firms	firm	NOUN
easat-8564	121	30	are	be	AUX
easat-8564	121	31	better	well	ADV
easat-8564	121	32	positioned	position	VERB
easat-8564	121	33	to	to	PART
easat-8564	121	34	exploit	exploit	VERB
easat-8564	121	35	tax	tax	NOUN
easat-8564	121	36	havens	haven	NOUN
easat-8564	121	37	,	,	PUNCT
easat-8564	121	38	transfer	transfer	NOUN
easat-8564	121	39	pricing	pricing	NOUN
easat-8564	121	40	,	,	PUNCT
easat-8564	121	41	and	and	CCONJ
easat-8564	121	42	deferred	deferred	ADJ
easat-8564	121	43	tax	tax	NOUN
easat-8564	121	44	mechanisms	mechanism	NOUN
easat-8564	121	45	.	.	PUNCT
easat-8564	122	1	similarly	similarly	ADV
easat-8564	122	2	,	,	PUNCT
easat-8564	122	3	bosun	bosun	NOUN
easat-8564	122	4	-	-	PUNCT
easat-8564	122	5	fakunle	fakunle	NOUN
easat-8564	122	6	,	,	PUNCT
easat-8564	122	7	et	et	PROPN
easat-8564	122	8	al	al	PROPN
easat-8564	122	9	.	.	PUNCT
easat-8564	123	1	[	[	X
easat-8564	123	2	21	21	NUM
easat-8564	123	3	]	]	X
easat-8564	123	4	referencing	reference	VERB
easat-8564	123	5	[	[	X
easat-8564	123	6	22	22	NUM
easat-8564	123	7	]	]	PUNCT
easat-8564	123	8	found	find	VERB
easat-8564	123	9	that	that	SCONJ
easat-8564	123	10	profitable	profitable	ADJ
easat-8564	123	11	firms	firm	NOUN
easat-8564	123	12	often	often	ADV
easat-8564	123	13	display	display	VERB
easat-8564	123	14	higher	high	ADJ
easat-8564	123	15	deviations	deviation	NOUN
easat-8564	123	16	in	in	ADP
easat-8564	123	17	their	their	PRON
easat-8564	123	18	etrs	etrs	ADJ
easat-8564	123	19	,	,	PUNCT
easat-8564	123	20	reflecting	reflect	VERB
easat-8564	123	21	more	more	ADV
easat-8564	123	22	active	active	ADJ
easat-8564	123	23	engagement	engagement	NOUN
easat-8564	123	24	in	in	ADP
easat-8564	123	25	tax	tax	NOUN
easat-8564	123	26	minimization	minimization	NOUN
easat-8564	123	27	tactics	tactic	NOUN
easat-8564	123	28	.	.	PUNCT
easat-8564	124	1	however	however	ADV
easat-8564	124	2	,	,	PUNCT
easat-8564	124	3	the	the	DET
easat-8564	124	4	literature	literature	NOUN
easat-8564	124	5	is	be	AUX
easat-8564	124	6	not	not	PART
easat-8564	124	7	unanimous	unanimous	ADJ
easat-8564	124	8	.	.	PUNCT
easat-8564	125	1	while	while	SCONJ
easat-8564	125	2	it	it	PRON
easat-8564	125	3	's	be	AUX
easat-8564	125	4	generally	generally	ADV
easat-8564	125	5	accepted	accept	VERB
easat-8564	125	6	that	that	SCONJ
easat-8564	125	7	taxation	taxation	NOUN
easat-8564	125	8	compliance	compliance	NOUN
easat-8564	125	9	is	be	AUX
easat-8564	125	10	driven	drive	VERB
easat-8564	125	11	by	by	ADP
easat-8564	125	12	profitability	profitability	NOUN
easat-8564	125	13	,	,	PUNCT
easat-8564	125	14	numerous	numerous	ADJ
easat-8564	125	15	investigations	investigation	NOUN
easat-8564	125	16	have	have	AUX
easat-8564	125	17	revealed	reveal	VERB
easat-8564	125	18	that	that	SCONJ
easat-8564	125	19	there	there	PRON
easat-8564	125	20	is	be	VERB
easat-8564	125	21	no	no	DET
easat-8564	125	22	statistically	statistically	ADV
easat-8564	125	23	significant	significant	ADJ
easat-8564	125	24	association	association	NOUN
easat-8564	125	25	between	between	ADP
easat-8564	125	26	the	the	DET
easat-8564	125	27	two	two	NUM
easat-8564	125	28	.	.	PUNCT
easat-8564	126	1	yusrizal	yusrizal	NOUN
easat-8564	126	2	,	,	PUNCT
easat-8564	126	3	et	et	PROPN
easat-8564	126	4	al	al	PROPN
easat-8564	126	5	.	.	PUNCT
easat-8564	127	1	[	[	X
easat-8564	127	2	23	23	NUM
easat-8564	127	3	]	]	PUNCT
easat-8564	127	4	and	and	CCONJ
easat-8564	127	5	jannah	jannah	PROPN
easat-8564	127	6	and	and	CCONJ
easat-8564	127	7	dimyati	dimyati	NOUN
easat-8564	127	8	[	[	X
easat-8564	127	9	24	24	NUM
easat-8564	127	10	]	]	PUNCT
easat-8564	127	11	for	for	ADP
easat-8564	127	12	example	example	NOUN
easat-8564	127	13	,	,	PUNCT
easat-8564	127	14	propose	propose	VERB
easat-8564	127	15	that	that	SCONJ
easat-8564	127	16	company	company	NOUN
easat-8564	127	17	tax	tax	NOUN
easat-8564	127	18	evasion	evasion	NOUN
easat-8564	127	19	might	might	AUX
easat-8564	127	20	not	not	PART
easat-8564	127	21	be	be	AUX
easat-8564	127	22	only	only	ADV
easat-8564	127	23	determined	determine	VERB
easat-8564	127	24	by	by	ADP
easat-8564	127	25	profitability	profitability	NOUN
easat-8564	127	26	.	.	PUNCT
easat-8564	128	1	rather	rather	ADV
easat-8564	128	2	,	,	PUNCT
easat-8564	128	3	the	the	DET
easat-8564	128	4	findings	finding	NOUN
easat-8564	128	5	suggest	suggest	VERB
easat-8564	128	6	that	that	SCONJ
easat-8564	128	7	firm	firm	ADJ
easat-8564	128	8	specific	specific	ADJ
easat-8564	128	9	attributes	attribute	NOUN
easat-8564	128	10	,	,	PUNCT
easat-8564	128	11	regulatory	regulatory	ADJ
easat-8564	128	12	supervision	supervision	NOUN
easat-8564	128	13	,	,	PUNCT
easat-8564	128	14	and	and	CCONJ
easat-8564	128	15	governance	governance	NOUN
easat-8564	128	16	quality	quality	NOUN
easat-8564	128	17	have	have	VERB
easat-8564	128	18	greater	great	ADJ
easat-8564	128	19	effects	effect	NOUN
easat-8564	128	20	on	on	ADP
easat-8564	128	21	tax	tax	NOUN
easat-8564	128	22	strategy	strategy	NOUN
easat-8564	128	23	development	development	NOUN
easat-8564	128	24	.	.	PUNCT
easat-8564	129	1	this	this	DET
easat-8564	129	2	perspective	perspective	NOUN
easat-8564	129	3	is	be	AUX
easat-8564	129	4	echoed	echo	VERB
easat-8564	129	5	by	by	ADP
easat-8564	129	6	fahmi	fahmi	PROPN
easat-8564	129	7	and	and	CCONJ
easat-8564	129	8	naibaho	naibaho	NOUN
easat-8564	130	1	[	[	X
easat-8564	130	2	25	25	NUM
easat-8564	130	3	]	]	PUNCT
easat-8564	130	4	and	and	CCONJ
easat-8564	130	5	hossain	hossain	PROPN
easat-8564	130	6	,	,	PUNCT
easat-8564	130	7	et	et	PROPN
easat-8564	130	8	al	al	PROPN
easat-8564	130	9	.	.	PUNCT
easat-8564	131	1	[	[	X
easat-8564	131	2	26	26	NUM
easat-8564	131	3	]	]	PUNCT
easat-8564	131	4	who	who	PRON
easat-8564	131	5	,	,	PUNCT
easat-8564	131	6	along	along	ADP
easat-8564	131	7	with	with	ADP
easat-8564	131	8	frank	frank	PROPN
easat-8564	131	9	,	,	PUNCT
easat-8564	131	10	et	et	PROPN
easat-8564	131	11	al	al	PROPN
easat-8564	131	12	.	.	PUNCT
easat-8564	132	1	[	[	X
easat-8564	132	2	27	27	NUM
easat-8564	132	3	]	]	PUNCT
easat-8564	132	4	emphasize	emphasize	VERB
easat-8564	132	5	the	the	DET
easat-8564	132	6	moderating	moderate	VERB
easat-8564	132	7	impact	impact	NOUN
easat-8564	132	8	of	of	ADP
easat-8564	132	9	managerial	managerial	ADJ
easat-8564	132	10	incentives	incentive	NOUN
easat-8564	132	11	and	and	CCONJ
easat-8564	132	12	control	control	NOUN
easat-8564	132	13	systems	system	NOUN
easat-8564	132	14	.	.	PUNCT
easat-8564	133	1	the	the	DET
easat-8564	133	2	divergence	divergence	NOUN
easat-8564	133	3	in	in	ADP
easat-8564	133	4	findings	finding	NOUN
easat-8564	133	5	implies	imply	VERB
easat-8564	133	6	a	a	DET
easat-8564	133	7	context	context	NOUN
easat-8564	133	8	-	-	PUNCT
easat-8564	133	9	dependent	dependent	ADJ
easat-8564	133	10	association	association	NOUN
easat-8564	133	11	between	between	ADP
easat-8564	133	12	profitability	profitability	NOUN
easat-8564	133	13	and	and	CCONJ
easat-8564	133	14	tax	tax	NOUN
easat-8564	133	15	avoidance	avoidance	NOUN
easat-8564	133	16	.	.	PUNCT
easat-8564	134	1	profitability	profitability	NOUN
easat-8564	134	2	may	may	AUX
easat-8564	134	3	not	not	PART
easat-8564	134	4	translate	translate	VERB
easat-8564	134	5	into	into	ADP
easat-8564	134	6	greater	great	ADJ
easat-8564	134	7	tax	tax	NOUN
easat-8564	134	8	aggressiveness	aggressiveness	NOUN
easat-8564	134	9	in	in	ADP
easat-8564	134	10	regulatory	regulatory	ADJ
easat-8564	134	11	environments	environment	NOUN
easat-8564	134	12	with	with	ADP
easat-8564	134	13	high	high	ADJ
easat-8564	134	14	enforcement	enforcement	NOUN
easat-8564	134	15	standards	standard	NOUN
easat-8564	134	16	.	.	PUNCT
easat-8564	135	1	conversely	conversely	ADV
easat-8564	135	2	,	,	PUNCT
easat-8564	135	3	in	in	ADP
easat-8564	135	4	jurisdictions	jurisdiction	NOUN
easat-8564	135	5	with	with	ADP
easat-8564	135	6	weak	weak	ADJ
easat-8564	135	7	tax	tax	NOUN
easat-8564	135	8	enforcement	enforcement	NOUN
easat-8564	135	9	,	,	PUNCT
easat-8564	135	10	profitability	profitability	NOUN
easat-8564	135	11	can	can	AUX
easat-8564	135	12	serve	serve	VERB
easat-8564	135	13	as	as	ADP
easat-8564	135	14	a	a	DET
easat-8564	135	15	catalyst	catalyst	NOUN
easat-8564	135	16	for	for	ADP
easat-8564	135	17	more	more	ADJ
easat-8564	135	18	complex	complex	ADJ
easat-8564	135	19	avoidance	avoidance	NOUN
easat-8564	135	20	practices	practice	NOUN
easat-8564	135	21	.	.	PUNCT
easat-8564	136	1	h1	h1	PROPN
easat-8564	136	2	:	:	PUNCT
easat-8564	136	3	there	there	PRON
easat-8564	136	4	is	be	VERB
easat-8564	136	5	a	a	DET
easat-8564	136	6	positive	positive	ADJ
easat-8564	136	7	relationship	relationship	NOUN
easat-8564	136	8	between	between	ADP
easat-8564	136	9	profitability	profitability	NOUN
easat-8564	136	10	and	and	CCONJ
easat-8564	136	11	corporate	corporate	ADJ
easat-8564	136	12	tax	tax	NOUN
easat-8564	136	13	avoidance	avoidance	NOUN
easat-8564	136	14	.	.	PUNCT
easat-8564	137	1	4.2	4.2	NUM
easat-8564	137	2	.	.	PUNCT
easat-8564	138	1	leverage	leverage	NOUN
easat-8564	138	2	leverage	leverage	NOUN
easat-8564	138	3	is	be	AUX
easat-8564	138	4	a	a	DET
easat-8564	138	5	way	way	NOUN
easat-8564	138	6	to	to	PART
easat-8564	138	7	plan	plan	VERB
easat-8564	138	8	for	for	ADP
easat-8564	138	9	taxes	taxis	NOUN
easat-8564	138	10	and	and	CCONJ
easat-8564	138	11	a	a	DET
easat-8564	138	12	financial	financial	ADJ
easat-8564	138	13	strategy	strategy	NOUN
easat-8564	138	14	.	.	PUNCT
easat-8564	139	1	debt	debt	NOUN
easat-8564	139	2	-	-	PUNCT
easat-8564	139	3	to	to	ADP
easat-8564	139	4	-	-	PUNCT
easat-8564	139	5	equity	equity	NOUN
easat-8564	139	6	or	or	CCONJ
easat-8564	139	7	debt	debt	NOUN
easat-8564	139	8	-	-	PUNCT
easat-8564	139	9	to	to	ADP
easat-8564	139	10	-	-	PUNCT
easat-8564	139	11	asset	asset	NOUN
easat-8564	139	12	ratios	ratio	NOUN
easat-8564	139	13	are	be	AUX
easat-8564	139	14	two	two	NUM
easat-8564	139	15	methods	method	NOUN
easat-8564	139	16	to	to	PART
easat-8564	139	17	find	find	VERB
easat-8564	139	18	out	out	ADP
easat-8564	139	19	the	the	DET
easat-8564	139	20	amount	amount	NOUN
easat-8564	139	21	of	of	ADP
easat-8564	139	22	leverage	leverage	NOUN
easat-8564	139	23	companies	company	NOUN
easat-8564	139	24	possess	possess	VERB
easat-8564	139	25	.	.	PUNCT
easat-8564	140	1	it	it	PRON
easat-8564	140	2	reveals	reveal	VERB
easat-8564	140	3	that	that	SCONJ
easat-8564	140	4	a	a	DET
easat-8564	140	5	business	business	NOUN
easat-8564	140	6	uses	use	VERB
easat-8564	140	7	debt	debt	NOUN
easat-8564	140	8	to	to	PART
easat-8564	140	9	obtain	obtain	VERB
easat-8564	140	10	funds	fund	NOUN
easat-8564	140	11	,	,	PUNCT
easat-8564	140	12	which	which	PRON
easat-8564	140	13	could	could	AUX
easat-8564	140	14	assist	assist	VERB
easat-8564	140	15	them	they	PRON
easat-8564	140	16	avoid	avoid	VERB
easat-8564	140	17	paying	pay	VERB
easat-8564	140	18	taxes	taxis	NOUN
easat-8564	140	19	because	because	SCONJ
easat-8564	140	20	interest	interest	NOUN
easat-8564	140	21	payments	payment	NOUN
easat-8564	140	22	are	be	AUX
easat-8564	140	23	taxdeductible	taxdeductible	ADJ
easat-8564	140	24	presently	presently	ADV
easat-8564	140	25	.	.	PUNCT
easat-8564	141	1	handoyo	handoyo	PROPN
easat-8564	141	2	,	,	PUNCT
easat-8564	141	3	et	et	PROPN
easat-8564	141	4	al	al	PROPN
easat-8564	141	5	.	.	PUNCT
easat-8564	142	1	[	[	X
easat-8564	142	2	28	28	NUM
easat-8564	142	3	]	]	PUNCT
easat-8564	142	4	and	and	CCONJ
easat-8564	142	5	kasmir	kasmir	PROPN
easat-8564	142	6	(	(	PUNCT
easat-8564	142	7	cited	cite	VERB
easat-8564	142	8	in	in	ADP
easat-8564	142	9	oktagiani	oktagiani	NOUN
easat-8564	142	10	[	[	X
easat-8564	142	11	29	29	NUM
easat-8564	142	12	]	]	SYM
easat-8564	142	13	)	)	PUNCT
easat-8564	142	14	state	state	NOUN
easat-8564	142	15	that	that	SCONJ
easat-8564	142	16	leverage	leverage	NOUN
easat-8564	142	17	is	be	AUX
easat-8564	142	18	the	the	DET
easat-8564	142	19	amount	amount	NOUN
easat-8564	142	20	of	of	ADP
easat-8564	142	21	funds	fund	NOUN
easat-8564	142	22	that	that	PRON
easat-8564	142	23	a	a	DET
easat-8564	142	24	company	company	NOUN
easat-8564	142	25	borrows	borrow	VERB
easat-8564	142	26	to	to	PART
easat-8564	142	27	buy	buy	VERB
easat-8564	142	28	its	its	PRON
easat-8564	142	29	assets	asset	NOUN
easat-8564	142	30	.	.	PUNCT
easat-8564	143	1	from	from	ADP
easat-8564	143	2	a	a	DET
easat-8564	143	3	tax	tax	NOUN
easat-8564	143	4	planning	planning	NOUN
easat-8564	143	5	point	point	NOUN
easat-8564	143	6	of	of	ADP
easat-8564	143	7	view	view	NOUN
easat-8564	143	8	,	,	PUNCT
easat-8564	143	9	significant	significant	ADJ
easat-8564	143	10	leverage	leverage	NOUN
easat-8564	143	11	can	can	AUX
easat-8564	143	12	help	help	VERB
easat-8564	143	13	businesses	business	NOUN
easat-8564	143	14	lower	lower	VERB
easat-8564	143	15	its	its	PRON
easat-8564	143	16	taxable	taxable	ADJ
easat-8564	143	17	income	income	NOUN
easat-8564	143	18	by	by	ADP
easat-8564	143	19	letting	let	VERB
easat-8564	143	20	companies	company	NOUN
easat-8564	143	21	deduct	deduct	VERB
easat-8564	143	22	interest	interest	NOUN
easat-8564	143	23	.	.	PUNCT
easat-8564	144	1	this	this	DET
easat-8564	144	2	"	"	PUNCT
easat-8564	144	3	tax	tax	NOUN
easat-8564	144	4	shield	shield	NOUN
easat-8564	144	5	"	"	PUNCT
easat-8564	144	6	hypothesis	hypothesis	NOUN
easat-8564	144	7	has	have	AUX
easat-8564	144	8	been	be	AUX
easat-8564	144	9	validated	validate	VERB
easat-8564	144	10	by	by	ADP
easat-8564	144	11	empirical	empirical	ADJ
easat-8564	144	12	findings	finding	NOUN
easat-8564	144	13	from	from	ADP
easat-8564	144	14	swingly	swingly	ADV
easat-8564	144	15	and	and	CCONJ
easat-8564	144	16	sukartha	sukartha	VERB
easat-8564	144	17	[	[	X
easat-8564	144	18	30	30	NUM
easat-8564	144	19	]	]	X
easat-8564	144	20	all	all	PRON
easat-8564	144	21	of	of	ADP
easat-8564	144	22	whom	whom	PRON
easat-8564	144	23	confirm	confirm	VERB
easat-8564	144	24	that	that	SCONJ
easat-8564	144	25	firms	firm	NOUN
easat-8564	144	26	with	with	ADP
easat-8564	144	27	higher	high	ADJ
easat-8564	144	28	debt	debt	NOUN
easat-8564	144	29	levels	level	NOUN
easat-8564	144	30	tend	tend	VERB
easat-8564	144	31	to	to	PART
easat-8564	144	32	engage	engage	VERB
easat-8564	144	33	in	in	ADP
easat-8564	144	34	more	more	ADV
easat-8564	144	35	aggressive	aggressive	ADJ
easat-8564	144	36	tax	tax	NOUN
easat-8564	144	37	planning	planning	NOUN
easat-8564	144	38	strategies	strategy	NOUN
easat-8564	144	39	.	.	PUNCT
easat-8564	145	1	however	however	ADV
easat-8564	145	2	,	,	PUNCT
easat-8564	145	3	some	some	DET
easat-8564	145	4	research	research	NOUN
easat-8564	145	5	shows	show	VERB
easat-8564	145	6	that	that	SCONJ
easat-8564	145	7	there	there	PRON
easat-8564	145	8	is	be	VERB
easat-8564	145	9	either	either	CCONJ
easat-8564	145	10	no	no	DET
easat-8564	145	11	relationship	relationship	NOUN
easat-8564	145	12	or	or	CCONJ
easat-8564	145	13	a	a	DET
easat-8564	145	14	negative	negative	ADJ
easat-8564	145	15	one	one	NOUN
easat-8564	145	16	between	between	ADP
easat-8564	145	17	leverage	leverage	NOUN
easat-8564	145	18	and	and	CCONJ
easat-8564	145	19	cta	cta	PROPN
easat-8564	145	20	.	.	PUNCT
easat-8564	146	1	irawan	irawan	PROPN
easat-8564	146	2	,	,	PUNCT
easat-8564	146	3	et	et	PROPN
easat-8564	146	4	al	al	PROPN
easat-8564	146	5	.	.	PUNCT
easat-8564	147	1	[	[	X
easat-8564	147	2	31	31	NUM
easat-8564	147	3	]	]	PUNCT
easat-8564	147	4	argue	argue	VERB
easat-8564	147	5	that	that	SCONJ
easat-8564	147	6	creditors	creditor	NOUN
easat-8564	147	7	and	and	CCONJ
easat-8564	147	8	regulators	regulator	NOUN
easat-8564	147	9	will	will	AUX
easat-8564	147	10	most	most	ADV
easat-8564	147	11	definitely	definitely	ADV
easat-8564	147	12	keep	keep	VERB
easat-8564	147	13	an	an	DET
easat-8564	147	14	eye	eye	NOUN
easat-8564	147	15	on	on	ADP
easat-8564	147	16	companies	company	NOUN
easat-8564	147	17	that	that	PRON
easat-8564	147	18	have	have	VERB
easat-8564	147	19	a	a	DET
easat-8564	147	20	lot	lot	NOUN
easat-8564	147	21	of	of	ADP
easat-8564	147	22	debt	debt	NOUN
easat-8564	147	23	.	.	PUNCT
easat-8564	148	1	thus	thus	ADV
easat-8564	148	2	,	,	PUNCT
easat-8564	148	3	making	make	VERB
easat-8564	148	4	it	it	PRON
easat-8564	148	5	challenging	challenge	VERB
easat-8564	148	6	for	for	SCONJ
easat-8564	148	7	those	those	DET
easat-8564	148	8	companies	company	NOUN
easat-8564	148	9	to	to	PART
easat-8564	148	10	employ	employ	VERB
easat-8564	148	11	265	265	NUM
easat-8564	148	12	edelweiss	edelweiss	PROPN
easat-8564	148	13	applied	apply	VERB
easat-8564	148	14	science	science	NOUN
easat-8564	148	15	and	and	CCONJ
easat-8564	148	16	technology	technology	NOUN
easat-8564	148	17	issn	issn	PROPN
easat-8564	148	18	:	:	PUNCT
easat-8564	148	19	2576	2576	NUM
easat-8564	148	20	-	-	SYM
easat-8564	148	21	8484	8484	NUM
easat-8564	148	22	vol	vol	NOUN
easat-8564	148	23	.	.	PROPN
easat-8564	149	1	9	9	NUM
easat-8564	149	2	,	,	PUNCT
easat-8564	149	3	no	no	INTJ
easat-8564	149	4	.	.	NOUN
easat-8564	150	1	7	7	NUM
easat-8564	150	2	:	:	SYM
easat-8564	150	3	260	260	NUM
easat-8564	150	4	-	-	SYM
easat-8564	150	5	276	276	NUM
easat-8564	150	6	,	,	PUNCT
easat-8564	150	7	2025	2025	NUM
easat-8564	150	8	doi	doi	NOUN
easat-8564	150	9	:	:	PUNCT
easat-8564	150	10	10.55214/25768484.v9i7.8564	10.55214/25768484.v9i7.8564	NUM
easat-8564	150	11	©	©	NOUN
easat-8564	150	12	2025	2025	NUM
easat-8564	150	13	by	by	ADP
easat-8564	150	14	the	the	DET
easat-8564	150	15	authors	author	NOUN
easat-8564	150	16	;	;	PUNCT
easat-8564	150	17	licensee	licensee	NOUN
easat-8564	150	18	learning	learning	NOUN
easat-8564	150	19	gate	gate	VERB
easat-8564	150	20	illegal	illegal	ADJ
easat-8564	150	21	ways	way	NOUN
easat-8564	150	22	to	to	PART
easat-8564	150	23	evade	evade	VERB
easat-8564	150	24	paying	pay	VERB
easat-8564	150	25	taxes	taxis	NOUN
easat-8564	150	26	.	.	PUNCT
easat-8564	151	1	supporting	support	VERB
easat-8564	151	2	this	this	PRON
easat-8564	151	3	further	far	ADV
easat-8564	151	4	,	,	PUNCT
easat-8564	151	5	jingga	jingga	PROPN
easat-8564	151	6	and	and	CCONJ
easat-8564	151	7	lina	lina	PROPN
easat-8564	152	1	[	[	X
easat-8564	152	2	32	32	NUM
easat-8564	152	3	]	]	PUNCT
easat-8564	152	4	emphasize	emphasize	VERB
easat-8564	152	5	that	that	SCONJ
easat-8564	152	6	debt	debt	NOUN
easat-8564	152	7	can	can	AUX
easat-8564	152	8	act	act	VERB
easat-8564	152	9	as	as	ADP
easat-8564	152	10	a	a	DET
easat-8564	152	11	constraint	constraint	NOUN
easat-8564	152	12	on	on	ADP
easat-8564	152	13	managerial	managerial	ADJ
easat-8564	152	14	behavior	behavior	NOUN
easat-8564	152	15	by	by	ADP
easat-8564	152	16	increasing	increase	VERB
easat-8564	152	17	external	external	ADJ
easat-8564	152	18	monitoring	monitoring	NOUN
easat-8564	152	19	.	.	PUNCT
easat-8564	153	1	moreover	moreover	ADV
easat-8564	153	2	,	,	PUNCT
easat-8564	153	3	in	in	ADP
easat-8564	153	4	multinational	multinational	ADJ
easat-8564	153	5	enterprises	enterprise	NOUN
easat-8564	153	6	,	,	PUNCT
easat-8564	153	7	leverage	leverage	NOUN
easat-8564	153	8	may	may	AUX
easat-8564	153	9	be	be	AUX
easat-8564	153	10	strategically	strategically	ADV
easat-8564	153	11	used	use	VERB
easat-8564	153	12	to	to	PART
easat-8564	153	13	exploit	exploit	VERB
easat-8564	153	14	cross	cross	ADJ
easat-8564	153	15	-	-	ADJ
easat-8564	153	16	border	border	ADJ
easat-8564	153	17	tax	tax	NOUN
easat-8564	153	18	rate	rate	NOUN
easat-8564	153	19	differentials	differential	NOUN
easat-8564	153	20	,	,	PUNCT
easat-8564	153	21	as	as	SCONJ
easat-8564	153	22	indicated	indicate	VERB
easat-8564	153	23	by	by	ADP
easat-8564	153	24	ali	ali	PROPN
easat-8564	153	25	,	,	PUNCT
easat-8564	153	26	et	et	PROPN
easat-8564	153	27	al	al	PROPN
easat-8564	153	28	.	.	PUNCT
easat-8564	154	1	[	[	X
easat-8564	154	2	33	33	NUM
easat-8564	154	3	]	]	PUNCT
easat-8564	154	4	and	and	CCONJ
easat-8564	154	5	desai	desai	PROPN
easat-8564	154	6	and	and	CCONJ
easat-8564	154	7	dharmapala	dharmapala	VERB
easat-8564	155	1	[	[	X
easat-8564	155	2	34	34	NUM
easat-8564	155	3	]	]	PUNCT
easat-8564	155	4	.	.	PUNCT
easat-8564	156	1	according	accord	VERB
easat-8564	156	2	to	to	ADP
easat-8564	156	3	yahaya	yahaya	NOUN
easat-8564	156	4	and	and	CCONJ
easat-8564	156	5	omotola	omotola	NOUN
easat-8564	156	6	[	[	X
easat-8564	156	7	35	35	NUM
easat-8564	156	8	]	]	PUNCT
easat-8564	156	9	the	the	DET
easat-8564	156	10	governance	governance	NOUN
easat-8564	156	11	ecology	ecology	NOUN
easat-8564	156	12	and	and	CCONJ
easat-8564	156	13	investor	investor	NOUN
easat-8564	156	14	supervision	supervision	NOUN
easat-8564	156	15	have	have	VERB
easat-8564	156	16	a	a	DET
easat-8564	156	17	moderating	moderate	VERB
easat-8564	156	18	effect	effect	NOUN
easat-8564	156	19	on	on	ADP
easat-8564	156	20	whether	whether	SCONJ
easat-8564	156	21	leverage	leverage	NOUN
easat-8564	156	22	promotes	promote	VERB
easat-8564	156	23	or	or	CCONJ
easat-8564	156	24	discourages	discourage	VERB
easat-8564	156	25	tax	tax	NOUN
easat-8564	156	26	aggressiveness	aggressiveness	NOUN
easat-8564	156	27	.	.	PUNCT
easat-8564	157	1	given	give	VERB
easat-8564	157	2	these	these	DET
easat-8564	157	3	mixed	mixed	ADJ
easat-8564	157	4	results	result	NOUN
easat-8564	157	5	,	,	PUNCT
easat-8564	157	6	it	it	PRON
easat-8564	157	7	is	be	AUX
easat-8564	157	8	evident	evident	ADJ
easat-8564	157	9	that	that	SCONJ
easat-8564	157	10	the	the	DET
easat-8564	157	11	impact	impact	NOUN
easat-8564	157	12	of	of	ADP
easat-8564	157	13	leverage	leverage	NOUN
easat-8564	157	14	on	on	ADP
easat-8564	157	15	cta	cta	PROPN
easat-8564	157	16	is	be	AUX
easat-8564	157	17	nuanced	nuanced	ADJ
easat-8564	157	18	and	and	CCONJ
easat-8564	157	19	influenced	influence	VERB
easat-8564	157	20	by	by	ADP
easat-8564	157	21	contextual	contextual	ADJ
easat-8564	157	22	variables	variable	NOUN
easat-8564	157	23	such	such	ADJ
easat-8564	157	24	as	as	ADP
easat-8564	157	25	governance	governance	NOUN
easat-8564	157	26	strength	strength	NOUN
easat-8564	157	27	,	,	PUNCT
easat-8564	157	28	industry	industry	NOUN
easat-8564	157	29	norms	norm	NOUN
easat-8564	157	30	,	,	PUNCT
easat-8564	157	31	and	and	CCONJ
easat-8564	157	32	regulatory	regulatory	ADJ
easat-8564	157	33	frameworks	framework	NOUN
easat-8564	157	34	.	.	PUNCT
easat-8564	158	1	h2	h2	NOUN
easat-8564	158	2	:	:	PUNCT
easat-8564	158	3	there	there	PRON
easat-8564	158	4	is	be	VERB
easat-8564	158	5	a	a	DET
easat-8564	158	6	positive	positive	ADJ
easat-8564	158	7	relationship	relationship	NOUN
easat-8564	158	8	between	between	ADP
easat-8564	158	9	leverage	leverage	NOUN
easat-8564	158	10	and	and	CCONJ
easat-8564	158	11	corporate	corporate	ADJ
easat-8564	158	12	tax	tax	NOUN
easat-8564	158	13	avoidance	avoidance	NOUN
easat-8564	158	14	.	.	PUNCT
easat-8564	159	1	4.3	4.3	NUM
easat-8564	159	2	.	.	PUNCT
easat-8564	159	3	board	board	NOUN
easat-8564	159	4	size	size	NOUN
easat-8564	159	5	the	the	DET
easat-8564	159	6	number	number	NOUN
easat-8564	159	7	of	of	ADP
easat-8564	159	8	directors	director	NOUN
easat-8564	159	9	on	on	ADP
easat-8564	159	10	a	a	DET
easat-8564	159	11	company	company	NOUN
easat-8564	159	12	’s	’s	PART
easat-8564	159	13	board	board	NOUN
easat-8564	159	14	is	be	AUX
easat-8564	159	15	referred	refer	VERB
easat-8564	159	16	to	to	ADP
easat-8564	159	17	as	as	ADP
easat-8564	159	18	board	board	NOUN
easat-8564	159	19	size	size	NOUN
easat-8564	159	20	,	,	PUNCT
easat-8564	159	21	which	which	PRON
easat-8564	159	22	is	be	AUX
easat-8564	159	23	a	a	DET
easat-8564	159	24	central	central	ADJ
easat-8564	159	25	component	component	NOUN
easat-8564	159	26	of	of	ADP
easat-8564	159	27	cg	cg	NOUN
easat-8564	159	28	and	and	CCONJ
easat-8564	159	29	has	have	AUX
easat-8564	159	30	been	be	AUX
easat-8564	159	31	widely	widely	ADV
easat-8564	159	32	analyzed	analyze	VERB
easat-8564	159	33	for	for	ADP
easat-8564	159	34	its	its	PRON
easat-8564	159	35	impact	impact	NOUN
easat-8564	159	36	on	on	ADP
easat-8564	159	37	ethical	ethical	ADJ
easat-8564	159	38	practices	practice	NOUN
easat-8564	159	39	,	,	PUNCT
easat-8564	159	40	including	include	VERB
easat-8564	159	41	tax	tax	NOUN
easat-8564	159	42	-	-	PUNCT
easat-8564	159	43	related	relate	VERB
easat-8564	159	44	decisions	decision	NOUN
easat-8564	159	45	,	,	PUNCT
easat-8564	159	46	as	as	ADV
easat-8564	159	47	well	well	ADV
easat-8564	159	48	as	as	ADP
easat-8564	159	49	overall	overall	ADJ
easat-8564	159	50	firm	firm	ADJ
easat-8564	159	51	performance	performance	NOUN
easat-8564	159	52	.	.	PUNCT
easat-8564	160	1	several	several	ADJ
easat-8564	160	2	scholars	scholar	NOUN
easat-8564	160	3	,	,	PUNCT
easat-8564	160	4	including	include	VERB
easat-8564	160	5	maruhun	maruhun	PROPN
easat-8564	160	6	,	,	PUNCT
easat-8564	160	7	et	et	PROPN
easat-8564	160	8	al	al	PROPN
easat-8564	160	9	.	.	PUNCT
easat-8564	161	1	[	[	X
easat-8564	161	2	36	36	NUM
easat-8564	161	3	]	]	PUNCT
easat-8564	161	4	;	;	PUNCT
easat-8564	161	5	shamsudin	shamsudin	VERB
easat-8564	161	6	,	,	PUNCT
easat-8564	161	7	et	et	PROPN
easat-8564	161	8	al	al	PROPN
easat-8564	161	9	.	.	PUNCT
easat-8564	162	1	[	[	X
easat-8564	162	2	37	37	NUM
easat-8564	162	3	]	]	PUNCT
easat-8564	162	4	and	and	CCONJ
easat-8564	162	5	ahmed	ahmed	PROPN
easat-8564	162	6	sheikh	sheikh	PROPN
easat-8564	162	7	,	,	PUNCT
easat-8564	162	8	et	et	PROPN
easat-8564	162	9	al	al	PROPN
easat-8564	162	10	.	.	PUNCT
easat-8564	163	1	[	[	X
easat-8564	163	2	38	38	NUM
easat-8564	163	3	]	]	PUNCT
easat-8564	163	4	emphasize	emphasize	VERB
easat-8564	163	5	the	the	DET
easat-8564	163	6	benefits	benefit	NOUN
easat-8564	163	7	of	of	ADP
easat-8564	163	8	having	have	VERB
easat-8564	163	9	smaller	small	ADJ
easat-8564	163	10	boards	board	NOUN
easat-8564	163	11	,	,	PUNCT
easat-8564	163	12	which	which	PRON
easat-8564	163	13	are	be	AUX
easat-8564	163	14	believed	believe	VERB
easat-8564	163	15	to	to	PART
easat-8564	163	16	enhance	enhance	VERB
easat-8564	163	17	monitoring	monitoring	NOUN
easat-8564	163	18	effectiveness	effectiveness	NOUN
easat-8564	163	19	,	,	PUNCT
easat-8564	163	20	facilitate	facilitate	VERB
easat-8564	163	21	quicker	quick	ADJ
easat-8564	163	22	decisions	decision	NOUN
easat-8564	163	23	,	,	PUNCT
easat-8564	163	24	and	and	CCONJ
easat-8564	163	25	support	support	VERB
easat-8564	163	26	more	more	ADV
easat-8564	163	27	efficient	efficient	ADJ
easat-8564	163	28	communication	communication	NOUN
easat-8564	163	29	.	.	PUNCT
easat-8564	164	1	on	on	ADP
easat-8564	164	2	the	the	DET
easat-8564	164	3	contrary	contrary	NOUN
easat-8564	164	4	,	,	PUNCT
easat-8564	164	5	larger	large	ADJ
easat-8564	164	6	boards	board	NOUN
easat-8564	164	7	have	have	AUX
easat-8564	164	8	been	be	AUX
easat-8564	164	9	associated	associate	VERB
easat-8564	164	10	with	with	ADP
easat-8564	164	11	greater	great	ADJ
easat-8564	164	12	cta	cta	NOUN
easat-8564	164	13	,	,	PUNCT
easat-8564	164	14	as	as	SCONJ
easat-8564	164	15	demonstrated	demonstrate	VERB
easat-8564	164	16	in	in	ADP
easat-8564	164	17	the	the	DET
easat-8564	164	18	work	work	NOUN
easat-8564	164	19	of	of	ADP
easat-8564	164	20	lanis	lanis	NOUN
easat-8564	164	21	and	and	CCONJ
easat-8564	164	22	richardson	richardson	PROPN
easat-8564	165	1	[	[	X
easat-8564	165	2	39	39	NUM
easat-8564	165	3	]	]	PUNCT
easat-8564	165	4	.	.	PUNCT
easat-8564	166	1	larger	large	ADJ
easat-8564	166	2	boards	board	NOUN
easat-8564	166	3	may	may	AUX
easat-8564	166	4	not	not	PART
easat-8564	166	5	be	be	AUX
easat-8564	166	6	able	able	ADJ
easat-8564	166	7	to	to	PART
easat-8564	166	8	effectively	effectively	ADV
easat-8564	166	9	oversee	oversee	VERB
easat-8564	166	10	things	thing	NOUN
easat-8564	166	11	since	since	SCONJ
easat-8564	166	12	they	they	PRON
easat-8564	166	13	are	be	AUX
easat-8564	166	14	unable	unable	ADJ
easat-8564	166	15	to	to	PART
easat-8564	166	16	manage	manage	VERB
easat-8564	166	17	opposing	oppose	VERB
easat-8564	166	18	interests	interest	NOUN
easat-8564	166	19	,	,	PUNCT
easat-8564	166	20	make	make	VERB
easat-8564	166	21	sure	sure	ADJ
easat-8564	166	22	all	all	DET
easat-8564	166	23	parties	party	NOUN
easat-8564	166	24	are	be	AUX
easat-8564	166	25	accountable	accountable	ADJ
easat-8564	166	26	,	,	PUNCT
easat-8564	166	27	and	and	CCONJ
easat-8564	166	28	maintain	maintain	VERB
easat-8564	166	29	everyone	everyone	PRON
easat-8564	166	30	working	work	VERB
easat-8564	166	31	together	together	ADV
easat-8564	166	32	effectively	effectively	ADV
easat-8564	166	33	.	.	PUNCT
easat-8564	167	1	if	if	SCONJ
easat-8564	167	2	the	the	DET
easat-8564	167	3	number	number	NOUN
easat-8564	167	4	of	of	ADP
easat-8564	167	5	boards	board	NOUN
easat-8564	167	6	increases	increase	VERB
easat-8564	167	7	,	,	PUNCT
easat-8564	167	8	their	their	PRON
easat-8564	167	9	internal	internal	ADJ
easat-8564	167	10	control	control	NOUN
easat-8564	167	11	systems	system	NOUN
easat-8564	167	12	may	may	AUX
easat-8564	167	13	get	get	VERB
easat-8564	167	14	worse	bad	ADJ
easat-8564	167	15	,	,	PUNCT
easat-8564	167	16	which	which	PRON
easat-8564	167	17	could	could	AUX
easat-8564	167	18	unintentionally	unintentionally	ADV
easat-8564	167	19	make	make	VERB
easat-8564	167	20	it	it	PRON
easat-8564	167	21	easier	easy	ADJ
easat-8564	167	22	for	for	SCONJ
easat-8564	167	23	taxpayers	taxpayer	NOUN
easat-8564	167	24	to	to	PART
easat-8564	167	25	evade	evade	VERB
easat-8564	167	26	paying	pay	VERB
easat-8564	167	27	hossain	hossain	PROPN
easat-8564	167	28	,	,	PUNCT
easat-8564	167	29	et	et	PROPN
easat-8564	167	30	al	al	PROPN
easat-8564	167	31	.	.	PUNCT
easat-8564	168	1	[	[	X
easat-8564	168	2	40	40	NUM
easat-8564	168	3	]	]	PUNCT
easat-8564	168	4	and	and	CCONJ
easat-8564	168	5	bash	bash	NOUN
easat-8564	168	6	and	and	CCONJ
easat-8564	168	7	zoghlami	zoghlami	NOUN
easat-8564	169	1	[	[	X
easat-8564	169	2	41	41	NUM
easat-8564	169	3	]	]	PUNCT
easat-8564	169	4	are	be	AUX
easat-8564	169	5	two	two	NUM
easat-8564	169	6	other	other	ADJ
easat-8564	169	7	scholars	scholar	NOUN
easat-8564	169	8	who	who	PRON
easat-8564	169	9	disapprove	disapprove	VERB
easat-8564	169	10	with	with	ADP
easat-8564	169	11	this	this	DET
easat-8564	169	12	view	view	NOUN
easat-8564	169	13	.	.	PUNCT
easat-8564	170	1	they	they	PRON
easat-8564	170	2	say	say	VERB
easat-8564	170	3	that	that	SCONJ
easat-8564	170	4	bringing	bring	VERB
easat-8564	170	5	considerable	considerable	ADJ
easat-8564	170	6	number	number	NOUN
easat-8564	170	7	of	of	ADP
easat-8564	170	8	various	various	ADJ
easat-8564	170	9	individuals	individual	NOUN
easat-8564	170	10	on	on	ADP
easat-8564	170	11	a	a	DET
easat-8564	170	12	board	board	NOUN
easat-8564	170	13	with	with	ADP
easat-8564	170	14	various	various	ADJ
easat-8564	170	15	experiences	experience	NOUN
easat-8564	170	16	and	and	CCONJ
easat-8564	170	17	abilities	ability	NOUN
easat-8564	170	18	may	may	AUX
easat-8564	170	19	make	make	VERB
easat-8564	170	20	governance	governance	NOUN
easat-8564	170	21	stronger	strong	ADJ
easat-8564	170	22	,	,	PUNCT
easat-8564	170	23	oversight	oversight	NOUN
easat-8564	170	24	greater	great	ADJ
easat-8564	170	25	,	,	PUNCT
easat-8564	170	26	and	and	CCONJ
easat-8564	170	27	transparency	transparency	NOUN
easat-8564	170	28	higher	higher	ADV
easat-8564	170	29	,	,	PUNCT
easat-8564	170	30	especially	especially	ADV
easat-8564	170	31	because	because	SCONJ
easat-8564	170	32	of	of	ADP
easat-8564	170	33	concerns	concern	NOUN
easat-8564	170	34	about	about	ADP
easat-8564	170	35	reputation	reputation	NOUN
easat-8564	170	36	.	.	PUNCT
easat-8564	171	1	there	there	PRON
easat-8564	171	2	is	be	VERB
easat-8564	171	3	still	still	ADV
easat-8564	171	4	no	no	DET
easat-8564	171	5	clear	clear	ADJ
easat-8564	171	6	answer	answer	NOUN
easat-8564	171	7	,	,	PUNCT
easat-8564	171	8	but	but	CCONJ
easat-8564	171	9	more	more	ADJ
easat-8564	171	10	and	and	CCONJ
easat-8564	171	11	more	more	ADJ
easat-8564	171	12	people	people	NOUN
easat-8564	171	13	are	be	AUX
easat-8564	171	14	realizing	realize	VERB
easat-8564	171	15	that	that	SCONJ
easat-8564	171	16	board	board	NOUN
easat-8564	171	17	size	size	NOUN
easat-8564	171	18	does	do	AUX
easat-8564	171	19	n't	not	PART
easat-8564	171	20	work	work	VERB
easat-8564	171	21	alone	alone	ADV
easat-8564	171	22	.	.	PUNCT
easat-8564	172	1	it	it	PRON
easat-8564	172	2	interacts	interact	VERB
easat-8564	172	3	with	with	ADP
easat-8564	172	4	other	other	ADJ
easat-8564	172	5	governance	governance	NOUN
easat-8564	172	6	factors	factor	NOUN
easat-8564	172	7	like	like	ADP
easat-8564	172	8	independence	independence	NOUN
easat-8564	172	9	,	,	PUNCT
easat-8564	172	10	professional	professional	ADJ
easat-8564	172	11	experience	experience	NOUN
easat-8564	172	12	,	,	PUNCT
easat-8564	172	13	and	and	CCONJ
easat-8564	172	14	power	power	NOUN
easat-8564	172	15	to	to	PART
easat-8564	172	16	make	make	VERB
easat-8564	172	17	decisions	decision	NOUN
easat-8564	172	18	which	which	PRON
easat-8564	172	19	influence	influence	VERB
easat-8564	172	20	the	the	DET
easat-8564	172	21	way	way	NOUN
easat-8564	172	22	companies	company	NOUN
easat-8564	172	23	formulate	formulate	VERB
easat-8564	172	24	their	their	PRON
easat-8564	172	25	taxes	taxis	NOUN
easat-8564	172	26	.	.	PUNCT
easat-8564	173	1	h3	h3	NOUN
easat-8564	173	2	:	:	PUNCT
easat-8564	173	3	there	there	PRON
easat-8564	173	4	is	be	VERB
easat-8564	173	5	a	a	DET
easat-8564	173	6	positive	positive	ADJ
easat-8564	173	7	relationship	relationship	NOUN
easat-8564	173	8	between	between	ADP
easat-8564	173	9	board	board	NOUN
easat-8564	173	10	size	size	NOUN
easat-8564	173	11	and	and	CCONJ
easat-8564	173	12	corporate	corporate	ADJ
easat-8564	173	13	tax	tax	NOUN
easat-8564	173	14	avoidance	avoidance	NOUN
easat-8564	173	15	.	.	PUNCT
easat-8564	174	1	4.4	4.4	NUM
easat-8564	174	2	.	.	PUNCT
easat-8564	175	1	director	director	NOUN
easat-8564	175	2	competency	competency	PROPN
easat-8564	175	3	director	director	NOUN
easat-8564	175	4	competency	competency	NOUN
easat-8564	175	5	is	be	AUX
easat-8564	175	6	an	an	DET
easat-8564	175	7	essential	essential	ADJ
easat-8564	175	8	governance	governance	NOUN
easat-8564	175	9	characteristic	characteristic	NOUN
easat-8564	175	10	that	that	PRON
easat-8564	175	11	influences	influence	VERB
easat-8564	175	12	strategic	strategic	ADJ
easat-8564	175	13	oversight	oversight	NOUN
easat-8564	175	14	and	and	CCONJ
easat-8564	175	15	ethical	ethical	ADJ
easat-8564	175	16	integrity	integrity	NOUN
easat-8564	175	17	in	in	ADP
easat-8564	175	18	corporate	corporate	ADJ
easat-8564	175	19	decision	decision	NOUN
easat-8564	175	20	-	-	PUNCT
easat-8564	175	21	making	making	NOUN
easat-8564	175	22	.	.	PUNCT
easat-8564	176	1	while	while	SCONJ
easat-8564	176	2	some	some	DET
easat-8564	176	3	studies	study	NOUN
easat-8564	176	4	,	,	PUNCT
easat-8564	176	5	such	such	ADJ
easat-8564	176	6	as	as	ADP
easat-8564	176	7	those	those	PRON
easat-8564	176	8	by	by	ADP
easat-8564	176	9	martins	martin	NOUN
easat-8564	176	10	and	and	CCONJ
easat-8564	176	11	omoye	omoye	VERB
easat-8564	176	12	[	[	X
easat-8564	176	13	42	42	NUM
easat-8564	176	14	]	]	X
easat-8564	176	15	;	;	PUNCT
easat-8564	176	16	oshinowo	oshinowo	PROPN
easat-8564	176	17	,	,	PUNCT
easat-8564	176	18	et	et	PROPN
easat-8564	176	19	al	al	PROPN
easat-8564	176	20	.	.	PUNCT
easat-8564	177	1	[	[	X
easat-8564	177	2	43	43	NUM
easat-8564	177	3	]	]	PUNCT
easat-8564	177	4	and	and	CCONJ
easat-8564	177	5	novita	novita	PROPN
easat-8564	177	6	and	and	CCONJ
easat-8564	177	7	herliansyah	herliansyah	NOUN
easat-8564	177	8	[	[	X
easat-8564	177	9	44	44	NUM
easat-8564	177	10	]	]	PUNCT
easat-8564	177	11	report	report	NOUN
easat-8564	177	12	an	an	DET
easat-8564	177	13	insignificant	insignificant	ADJ
easat-8564	177	14	correlation	correlation	NOUN
easat-8564	177	15	between	between	ADP
easat-8564	177	16	director	director	NOUN
easat-8564	177	17	competency	competency	NOUN
easat-8564	177	18	and	and	CCONJ
easat-8564	177	19	tax	tax	NOUN
easat-8564	177	20	avoidance	avoidance	NOUN
easat-8564	177	21	,	,	PUNCT
easat-8564	177	22	others	other	NOUN
easat-8564	177	23	highlight	highlight	VERB
easat-8564	177	24	its	its	PRON
easat-8564	177	25	critical	critical	ADJ
easat-8564	177	26	role	role	NOUN
easat-8564	177	27	in	in	ADP
easat-8564	177	28	monitoring	monitor	VERB
easat-8564	177	29	financial	financial	ADJ
easat-8564	177	30	practices	practice	NOUN
easat-8564	177	31	.	.	PUNCT
easat-8564	178	1	according	accord	VERB
easat-8564	178	2	to	to	ADP
easat-8564	178	3	jannah	jannah	PROPN
easat-8564	178	4	and	and	CCONJ
easat-8564	178	5	dimyati	dimyati	NOUN
easat-8564	178	6	[	[	X
easat-8564	178	7	24	24	NUM
easat-8564	178	8	]	]	PUNCT
easat-8564	178	9	and	and	CCONJ
easat-8564	178	10	fama	fama	PROPN
easat-8564	178	11	and	and	CCONJ
easat-8564	178	12	jensen	jensen	PROPN
easat-8564	179	1	[	[	X
easat-8564	179	2	45	45	NUM
easat-8564	179	3	]	]	PUNCT
easat-8564	179	4	competence	competence	NOUN
easat-8564	179	5	play	play	VERB
easat-8564	179	6	an	an	DET
easat-8564	179	7	important	important	ADJ
easat-8564	179	8	role	role	NOUN
easat-8564	179	9	in	in	ADP
easat-8564	179	10	overlooking	overlook	VERB
easat-8564	179	11	administrative	administrative	ADJ
easat-8564	179	12	decisions	decision	NOUN
easat-8564	179	13	,	,	PUNCT
easat-8564	179	14	especially	especially	ADV
easat-8564	179	15	in	in	ADP
easat-8564	179	16	areas	area	NOUN
easat-8564	179	17	that	that	PRON
easat-8564	179	18	can	can	AUX
easat-8564	179	19	be	be	AUX
easat-8564	179	20	easily	easily	ADV
easat-8564	179	21	manipulated	manipulate	VERB
easat-8564	179	22	,	,	PUNCT
easat-8564	179	23	such	such	ADJ
easat-8564	179	24	as	as	ADP
easat-8564	179	25	tax	tax	NOUN
easat-8564	179	26	planning	planning	NOUN
easat-8564	179	27	.	.	PUNCT
easat-8564	180	1	primarily	primarily	ADV
easat-8564	180	2	on	on	ADP
easat-8564	180	3	the	the	DET
easat-8564	180	4	note	note	NOUN
easat-8564	180	5	that	that	SCONJ
easat-8564	180	6	the	the	DET
easat-8564	180	7	quality	quality	NOUN
easat-8564	180	8	of	of	ADP
easat-8564	180	9	board	board	NOUN
easat-8564	180	10	is	be	AUX
easat-8564	180	11	derived	derive	VERB
easat-8564	180	12	from	from	ADP
easat-8564	180	13	their	their	PRON
easat-8564	180	14	effective	effective	ADJ
easat-8564	180	15	contribution	contribution	NOUN
easat-8564	180	16	to	to	ADP
easat-8564	180	17	the	the	DET
easat-8564	180	18	success	success	NOUN
easat-8564	180	19	of	of	ADP
easat-8564	180	20	the	the	DET
easat-8564	180	21	company	company	NOUN
easat-8564	180	22	.	.	PUNCT
easat-8564	181	1	additionally	additionally	ADV
easat-8564	181	2	,	,	PUNCT
easat-8564	181	3	to	to	PART
easat-8564	181	4	reduce	reduce	VERB
easat-8564	181	5	tax	tax	NOUN
easat-8564	181	6	aggression	aggression	NOUN
easat-8564	181	7	,	,	PUNCT
easat-8564	181	8	development	development	NOUN
easat-8564	181	9	of	of	ADP
easat-8564	181	10	cg	cg	NOUN
easat-8564	181	11	standard	standard	NOUN
easat-8564	181	12	is	be	AUX
easat-8564	181	13	contributed	contribute	VERB
easat-8564	181	14	by	by	ADP
easat-8564	181	15	board	board	NOUN
easat-8564	181	16	of	of	ADP
easat-8564	181	17	directors	director	NOUN
easat-8564	181	18	that	that	PRON
easat-8564	181	19	are	be	AUX
easat-8564	181	20	capable	capable	ADJ
easat-8564	181	21	and	and	CCONJ
easat-8564	181	22	independent	independent	ADJ
easat-8564	181	23	[	[	X
easat-8564	181	24	18	18	NUM
easat-8564	181	25	]	]	PUNCT
easat-8564	181	26	.	.	PUNCT
easat-8564	182	1	these	these	DET
easat-8564	182	2	data	datum	NOUN
easat-8564	182	3	suggest	suggest	VERB
easat-8564	182	4	that	that	SCONJ
easat-8564	182	5	competency	competency	NOUN
easat-8564	182	6	alone	alone	ADV
easat-8564	182	7	might	might	AUX
easat-8564	182	8	not	not	PART
easat-8564	182	9	affect	affect	VERB
easat-8564	182	10	how	how	SCONJ
easat-8564	182	11	people	people	NOUN
easat-8564	182	12	contribute	contribute	VERB
easat-8564	182	13	their	their	PRON
easat-8564	182	14	taxes	taxis	NOUN
easat-8564	182	15	,	,	PUNCT
easat-8564	182	16	but	but	CCONJ
easat-8564	182	17	when	when	SCONJ
easat-8564	182	18	coupled	couple	VERB
easat-8564	182	19	with	with	ADP
easat-8564	182	20	other	other	ADJ
easat-8564	182	21	board	board	NOUN
easat-8564	182	22	traits	trait	NOUN
easat-8564	182	23	like	like	ADP
easat-8564	182	24	independence	independence	NOUN
easat-8564	182	25	,	,	PUNCT
easat-8564	182	26	size	size	NOUN
easat-8564	182	27	,	,	PUNCT
easat-8564	182	28	and	and	CCONJ
easat-8564	182	29	diversity	diversity	NOUN
easat-8564	182	30	,	,	PUNCT
easat-8564	182	31	it	it	PRON
easat-8564	182	32	can	can	AUX
easat-8564	182	33	change	change	VERB
easat-8564	182	34	how	how	SCONJ
easat-8564	182	35	businesses	business	NOUN
easat-8564	182	36	prepare	prepare	VERB
easat-8564	182	37	their	their	PRON
easat-8564	182	38	taxes	taxis	NOUN
easat-8564	182	39	.	.	PUNCT
easat-8564	183	1	h4	h4	NOUN
easat-8564	183	2	:	:	PUNCT
easat-8564	183	3	there	there	PRON
easat-8564	183	4	is	be	VERB
easat-8564	183	5	a	a	DET
easat-8564	183	6	positive	positive	ADJ
easat-8564	183	7	relationship	relationship	NOUN
easat-8564	183	8	between	between	ADP
easat-8564	183	9	director	director	NOUN
easat-8564	183	10	competency	competency	NOUN
easat-8564	183	11	and	and	CCONJ
easat-8564	183	12	corporate	corporate	ADJ
easat-8564	183	13	tax	tax	NOUN
easat-8564	183	14	avoidance	avoidance	NOUN
easat-8564	183	15	.	.	PUNCT
easat-8564	184	1	4.5	4.5	NUM
easat-8564	184	2	.	.	PUNCT
easat-8564	185	1	female	female	ADJ
easat-8564	185	2	directors	director	NOUN
easat-8564	185	3	more	more	ADJ
easat-8564	185	4	and	and	CCONJ
easat-8564	185	5	more	more	ADJ
easat-8564	185	6	individuals	individual	NOUN
easat-8564	185	7	are	be	AUX
easat-8564	185	8	recognizing	recognize	VERB
easat-8564	185	9	the	the	DET
easat-8564	185	10	significant	significant	ADJ
easat-8564	185	11	influence	influence	NOUN
easat-8564	185	12	that	that	SCONJ
easat-8564	185	13	gender	gender	NOUN
easat-8564	185	14	diversity	diversity	NOUN
easat-8564	185	15	,	,	PUNCT
easat-8564	185	16	particularly	particularly	ADV
easat-8564	185	17	the	the	DET
easat-8564	185	18	inclusion	inclusion	NOUN
easat-8564	185	19	of	of	ADP
easat-8564	185	20	female	female	ADJ
easat-8564	185	21	directors	director	NOUN
easat-8564	185	22	,	,	PUNCT
easat-8564	185	23	can	can	AUX
easat-8564	185	24	have	have	VERB
easat-8564	185	25	on	on	ADP
easat-8564	185	26	the	the	DET
easat-8564	185	27	results	result	NOUN
easat-8564	185	28	of	of	ADP
easat-8564	185	29	cg	cg	NOUN
easat-8564	185	30	.	.	PUNCT
easat-8564	186	1	several	several	ADJ
easat-8564	186	2	studies	study	NOUN
easat-8564	186	3	,	,	PUNCT
easat-8564	186	4	such	such	ADJ
easat-8564	186	5	as	as	ADP
easat-8564	186	6	those	those	PRON
easat-8564	186	7	by	by	ADP
easat-8564	186	8	suleiman	suleiman	PROPN
easat-8564	186	9	[	[	X
easat-8564	186	10	46	46	NUM
easat-8564	186	11	]	]	PUNCT
easat-8564	186	12	;	;	PUNCT
easat-8564	186	13	khaoula	khaoula	PROPN
easat-8564	186	14	and	and	CCONJ
easat-8564	186	15	ali	ali	PROPN
easat-8564	187	1	[	[	X
easat-8564	187	2	47	47	NUM
easat-8564	187	3	]	]	PUNCT
easat-8564	187	4	and	and	CCONJ
easat-8564	187	5	stanley	stanley	NOUN
easat-8564	187	6	and	and	CCONJ
easat-8564	187	7	widianingsih	widianingsih	NOUN
easat-8564	188	1	[	[	X
easat-8564	188	2	48	48	NUM
easat-8564	188	3	]	]	PUNCT
easat-8564	188	4	indicate	indicate	VERB
easat-8564	188	5	that	that	SCONJ
easat-8564	188	6	having	have	VERB
easat-8564	188	7	female	female	ADJ
easat-8564	188	8	board	board	NOUN
easat-8564	188	9	members	member	NOUN
easat-8564	188	10	does	do	AUX
easat-8564	188	11	not	not	PART
easat-8564	188	12	seem	seem	VERB
easat-8564	188	13	to	to	PART
easat-8564	188	14	significantly	significantly	ADV
easat-8564	188	15	impact	impact	VERB
easat-8564	188	16	cta	cta	NOUN
easat-8564	188	17	.	.	PUNCT
easat-8564	189	1	reasons	reason	NOUN
easat-8564	189	2	include	include	VERB
easat-8564	189	3	tokenism	tokenism	NOUN
easat-8564	189	4	,	,	PUNCT
easat-8564	189	5	266	266	NUM
easat-8564	189	6	edelweiss	edelweiss	PROPN
easat-8564	189	7	applied	apply	VERB
easat-8564	189	8	science	science	NOUN
easat-8564	189	9	and	and	CCONJ
easat-8564	189	10	technology	technology	NOUN
easat-8564	189	11	issn	issn	PROPN
easat-8564	189	12	:	:	PUNCT
easat-8564	189	13	2576	2576	NUM
easat-8564	189	14	-	-	SYM
easat-8564	189	15	8484	8484	NUM
easat-8564	189	16	vol	vol	NOUN
easat-8564	189	17	.	.	PROPN
easat-8564	190	1	9	9	NUM
easat-8564	190	2	,	,	PUNCT
easat-8564	190	3	no	no	INTJ
easat-8564	190	4	.	.	NOUN
easat-8564	191	1	7	7	NUM
easat-8564	191	2	:	:	SYM
easat-8564	191	3	260	260	NUM
easat-8564	191	4	-	-	SYM
easat-8564	191	5	276	276	NUM
easat-8564	191	6	,	,	PUNCT
easat-8564	191	7	2025	2025	NUM
easat-8564	191	8	doi	doi	NOUN
easat-8564	191	9	:	:	PUNCT
easat-8564	191	10	10.55214/25768484.v9i7.8564	10.55214/25768484.v9i7.8564	NUM
easat-8564	191	11	©	©	NOUN
easat-8564	191	12	2025	2025	NUM
easat-8564	191	13	by	by	ADP
easat-8564	191	14	the	the	DET
easat-8564	191	15	authors	author	NOUN
easat-8564	191	16	;	;	PUNCT
easat-8564	191	17	licensee	licensee	PROPN
easat-8564	191	18	learning	learning	NOUN
easat-8564	191	19	gate	gate	VERB
easat-8564	191	20	entrenched	entrenched	ADJ
easat-8564	191	21	male	male	NOUN
easat-8564	191	22	-	-	PUNCT
easat-8564	191	23	dominance	dominance	NOUN
easat-8564	191	24	in	in	ADP
easat-8564	191	25	board	board	NOUN
easat-8564	191	26	decision	decision	NOUN
easat-8564	191	27	-	-	PUNCT
easat-8564	191	28	making	making	NOUN
easat-8564	191	29	,	,	PUNCT
easat-8564	191	30	and	and	CCONJ
easat-8564	191	31	insufficient	insufficient	ADJ
easat-8564	191	32	representation	representation	NOUN
easat-8564	191	33	.	.	PUNCT
easat-8564	192	1	on	on	ADP
easat-8564	192	2	the	the	DET
easat-8564	192	3	other	other	ADJ
easat-8564	192	4	hand	hand	NOUN
easat-8564	192	5	,	,	PUNCT
easat-8564	192	6	some	some	DET
easat-8564	192	7	scholars	scholar	NOUN
easat-8564	192	8	believe	believe	VERB
easat-8564	192	9	that	that	SCONJ
easat-8564	192	10	having	have	VERB
easat-8564	192	11	female	female	ADJ
easat-8564	192	12	directors	director	NOUN
easat-8564	192	13	leads	lead	VERB
easat-8564	192	14	to	to	ADP
easat-8564	192	15	better	well	ADJ
easat-8564	192	16	oversight	oversight	NOUN
easat-8564	192	17	,	,	PUNCT
easat-8564	192	18	reduces	reduce	VERB
easat-8564	192	19	risk	risk	NOUN
easat-8564	192	20	-	-	PUNCT
easat-8564	192	21	taking	taking	NOUN
easat-8564	192	22	,	,	PUNCT
easat-8564	192	23	and	and	CCONJ
easat-8564	192	24	promotes	promote	VERB
easat-8564	192	25	ethical	ethical	ADJ
easat-8564	192	26	behavior	behavior	NOUN
easat-8564	192	27	.	.	PUNCT
easat-8564	193	1	among	among	ADP
easat-8564	193	2	these	these	DET
easat-8564	193	3	scholars	scholar	NOUN
easat-8564	193	4	are	be	AUX
easat-8564	193	5	anggraeni	anggraeni	ADJ
easat-8564	193	6	and	and	CCONJ
easat-8564	193	7	kurnianto	kurnianto	PROPN
easat-8564	193	8	[	[	X
easat-8564	193	9	49	49	NUM
easat-8564	193	10	]	]	PUNCT
easat-8564	193	11	and	and	CCONJ
easat-8564	193	12	hidayat	hidayat	PROPN
easat-8564	193	13	and	and	CCONJ
easat-8564	193	14	zuhroh	zuhroh	VERB
easat-8564	194	1	[	[	X
easat-8564	194	2	50	50	NUM
easat-8564	194	3	]	]	PUNCT
easat-8564	194	4	as	as	ADV
easat-8564	194	5	well	well	ADV
easat-8564	194	6	as	as	ADP
easat-8564	194	7	lanis	lanis	NOUN
easat-8564	194	8	and	and	CCONJ
easat-8564	194	9	richardson	richardson	PROPN
easat-8564	195	1	[	[	X
easat-8564	195	2	20	20	NUM
easat-8564	195	3	]	]	PUNCT
easat-8564	195	4	.	.	PUNCT
easat-8564	196	1	the	the	DET
easat-8564	196	2	findings	finding	NOUN
easat-8564	196	3	of	of	ADP
easat-8564	196	4	the	the	DET
easat-8564	196	5	study	study	NOUN
easat-8564	196	6	support	support	VERB
easat-8564	196	7	the	the	DET
easat-8564	196	8	idea	idea	NOUN
easat-8564	196	9	that	that	SCONJ
easat-8564	196	10	women	woman	NOUN
easat-8564	196	11	contribute	contribute	VERB
easat-8564	196	12	positively	positively	ADV
easat-8564	196	13	to	to	ADP
easat-8564	196	14	risk	risk	NOUN
easat-8564	196	15	assessments	assessment	NOUN
easat-8564	196	16	and	and	CCONJ
easat-8564	196	17	strategic	strategic	ADJ
easat-8564	196	18	discussions	discussion	NOUN
easat-8564	196	19	,	,	PUNCT
easat-8564	196	20	ultimately	ultimately	ADV
easat-8564	196	21	leading	lead	VERB
easat-8564	196	22	to	to	ADP
easat-8564	196	23	better	well	ADJ
easat-8564	196	24	governance	governance	NOUN
easat-8564	196	25	quality	quality	NOUN
easat-8564	196	26	[	[	X
easat-8564	196	27	51	51	NUM
easat-8564	196	28	]	]	PUNCT
easat-8564	196	29	.	.	PUNCT
easat-8564	197	1	nonetheless	nonetheless	ADV
easat-8564	197	2	,	,	PUNCT
easat-8564	197	3	the	the	DET
easat-8564	197	4	effectiveness	effectiveness	NOUN
easat-8564	197	5	of	of	ADP
easat-8564	197	6	female	female	ADJ
easat-8564	197	7	directors	director	NOUN
easat-8564	197	8	appears	appear	VERB
easat-8564	197	9	to	to	PART
easat-8564	197	10	depend	depend	VERB
easat-8564	197	11	on	on	ADP
easat-8564	197	12	the	the	DET
easat-8564	197	13	proportion	proportion	NOUN
easat-8564	197	14	of	of	ADP
easat-8564	197	15	their	their	PRON
easat-8564	197	16	representation	representation	NOUN
easat-8564	197	17	.	.	PUNCT
easat-8564	198	1	badiana	badiana	PROPN
easat-8564	198	2	and	and	CCONJ
easat-8564	198	3	kusuma	kusuma	PRON
easat-8564	199	1	[	[	X
easat-8564	199	2	52	52	NUM
easat-8564	199	3	]	]	PUNCT
easat-8564	199	4	note	note	NOUN
easat-8564	199	5	that	that	SCONJ
easat-8564	199	6	only	only	ADV
easat-8564	199	7	beyond	beyond	ADP
easat-8564	199	8	a	a	DET
easat-8564	199	9	critical	critical	ADJ
easat-8564	199	10	mass	mass	NOUN
easat-8564	199	11	can	can	AUX
easat-8564	199	12	female	female	ADJ
easat-8564	199	13	directors	director	NOUN
easat-8564	199	14	exert	exert	VERB
easat-8564	199	15	substantial	substantial	ADJ
easat-8564	199	16	influence	influence	NOUN
easat-8564	199	17	on	on	ADP
easat-8564	199	18	governance	governance	NOUN
easat-8564	199	19	decisions	decision	NOUN
easat-8564	199	20	,	,	PUNCT
easat-8564	199	21	including	include	VERB
easat-8564	199	22	those	those	PRON
easat-8564	199	23	related	relate	VERB
easat-8564	199	24	to	to	ADP
easat-8564	199	25	tax	tax	NOUN
easat-8564	199	26	strategies	strategy	NOUN
easat-8564	199	27	.	.	PUNCT
easat-8564	200	1	h5	h5	PROPN
easat-8564	200	2	:	:	PUNCT
easat-8564	200	3	there	there	PRON
easat-8564	200	4	is	be	VERB
easat-8564	200	5	a	a	DET
easat-8564	200	6	positive	positive	ADJ
easat-8564	200	7	relationship	relationship	NOUN
easat-8564	200	8	between	between	ADP
easat-8564	200	9	female	female	ADJ
easat-8564	200	10	directors	director	NOUN
easat-8564	200	11	and	and	CCONJ
easat-8564	200	12	corporate	corporate	ADJ
easat-8564	200	13	tax	tax	NOUN
easat-8564	200	14	avoidance	avoidance	NOUN
easat-8564	200	15	.	.	PUNCT
easat-8564	201	1	4.6	4.6	NUM
easat-8564	201	2	.	.	PUNCT
easat-8564	202	1	director	director	NOUN
easat-8564	202	2	remuneration	remuneration	NOUN
easat-8564	202	3	directors	director	NOUN
easat-8564	202	4	'	'	PART
easat-8564	202	5	remuneration	remuneration	NOUN
easat-8564	202	6	is	be	AUX
easat-8564	202	7	increasingly	increasingly	ADV
easat-8564	202	8	scrutinized	scrutinize	VERB
easat-8564	202	9	for	for	ADP
easat-8564	202	10	its	its	PRON
easat-8564	202	11	role	role	NOUN
easat-8564	202	12	in	in	ADP
easat-8564	202	13	shaping	shape	VERB
easat-8564	202	14	risk	risk	NOUN
easat-8564	202	15	-	-	PUNCT
easat-8564	202	16	taking	take	VERB
easat-8564	202	17	behavior	behavior	NOUN
easat-8564	202	18	and	and	CCONJ
easat-8564	202	19	long	long	ADJ
easat-8564	202	20	-	-	PUNCT
easat-8564	202	21	term	term	NOUN
easat-8564	202	22	strategy	strategy	NOUN
easat-8564	202	23	.	.	PUNCT
easat-8564	203	1	akinyomi	akinyomi	PROPN
easat-8564	203	2	,	,	PUNCT
easat-8564	203	3	et	et	PROPN
easat-8564	203	4	al	al	PROPN
easat-8564	203	5	.	.	PUNCT
easat-8564	204	1	[	[	X
easat-8564	204	2	53	53	NUM
easat-8564	204	3	]	]	PUNCT
easat-8564	204	4	;	;	PUNCT
easat-8564	204	5	ebimobowei	ebimobowei	ADP
easat-8564	204	6	[	[	X
easat-8564	204	7	54	54	NUM
easat-8564	204	8	]	]	PUNCT
easat-8564	204	9	and	and	CCONJ
easat-8564	204	10	razali	razali	VERB
easat-8564	204	11	,	,	PUNCT
easat-8564	204	12	et	et	PROPN
easat-8564	204	13	al	al	PROPN
easat-8564	204	14	.	.	PUNCT
easat-8564	205	1	[	[	X
easat-8564	205	2	55	55	NUM
easat-8564	205	3	]	]	PUNCT
easat-8564	205	4	argue	argue	VERB
easat-8564	205	5	that	that	SCONJ
easat-8564	205	6	the	the	DET
easat-8564	205	7	structure	structure	NOUN
easat-8564	205	8	of	of	ADP
easat-8564	205	9	remuneration	remuneration	NOUN
easat-8564	205	10	,	,	PUNCT
easat-8564	205	11	especially	especially	ADV
easat-8564	205	12	the	the	DET
easat-8564	205	13	mix	mix	NOUN
easat-8564	205	14	between	between	ADP
easat-8564	205	15	cash	cash	NOUN
easat-8564	205	16	and	and	CCONJ
easat-8564	205	17	non	non	ADJ
easat-8564	205	18	-	-	ADJ
easat-8564	205	19	cash	cash	ADJ
easat-8564	205	20	components	component	NOUN
easat-8564	205	21	can	can	AUX
easat-8564	205	22	incentivize	incentivize	VERB
easat-8564	205	23	or	or	CCONJ
easat-8564	205	24	deter	deter	VERB
easat-8564	205	25	aggressive	aggressive	ADJ
easat-8564	205	26	tax	tax	NOUN
easat-8564	205	27	planning	planning	NOUN
easat-8564	205	28	.	.	PUNCT
easat-8564	206	1	in	in	ADP
easat-8564	206	2	the	the	DET
easat-8564	206	3	malaysian	malaysian	ADJ
easat-8564	206	4	context	context	NOUN
easat-8564	206	5	,	,	PUNCT
easat-8564	206	6	evidence	evidence	NOUN
easat-8564	206	7	shows	show	VERB
easat-8564	206	8	that	that	SCONJ
easat-8564	206	9	higher	high	ADJ
easat-8564	206	10	cash	cash	NOUN
easat-8564	206	11	remuneration	remuneration	NOUN
easat-8564	206	12	is	be	AUX
easat-8564	206	13	positively	positively	ADV
easat-8564	206	14	linked	link	VERB
easat-8564	206	15	with	with	ADP
easat-8564	206	16	tax	tax	NOUN
easat-8564	206	17	planning	planning	NOUN
easat-8564	206	18	,	,	PUNCT
easat-8564	206	19	while	while	SCONJ
easat-8564	206	20	non	non	ADJ
easat-8564	206	21	-	-	ADJ
easat-8564	206	22	cash	cash	ADJ
easat-8564	206	23	incentives	incentive	NOUN
easat-8564	206	24	(	(	PUNCT
easat-8564	206	25	e.g.	e.g.	ADV
easat-8564	206	26	,	,	PUNCT
easat-8564	206	27	stock	stock	NOUN
easat-8564	206	28	options	option	NOUN
easat-8564	206	29	)	)	PUNCT
easat-8564	206	30	reduce	reduce	VERB
easat-8564	206	31	the	the	DET
easat-8564	206	32	propensity	propensity	NOUN
easat-8564	206	33	for	for	ADP
easat-8564	206	34	aggressive	aggressive	ADJ
easat-8564	206	35	behavior	behavior	NOUN
easat-8564	206	36	.	.	PUNCT
easat-8564	207	1	the	the	DET
easat-8564	207	2	absence	absence	NOUN
easat-8564	207	3	of	of	ADP
easat-8564	207	4	regulatory	regulatory	ADJ
easat-8564	207	5	caps	cap	NOUN
easat-8564	207	6	on	on	ADP
easat-8564	207	7	directors	director	NOUN
easat-8564	207	8	’	'	PUNCT
easat-8564	207	9	pay	pay	NOUN
easat-8564	207	10	may	may	AUX
easat-8564	207	11	further	far	ADV
easat-8564	207	12	encourage	encourage	VERB
easat-8564	207	13	tax	tax	NOUN
easat-8564	207	14	minimization	minimization	NOUN
easat-8564	207	15	efforts	effort	NOUN
easat-8564	207	16	to	to	PART
easat-8564	207	17	justify	justify	VERB
easat-8564	207	18	elevated	elevated	ADJ
easat-8564	207	19	compensation	compensation	NOUN
easat-8564	207	20	.	.	PUNCT
easat-8564	208	1	h6	h6	NOUN
easat-8564	208	2	:	:	PUNCT
easat-8564	208	3	there	there	PRON
easat-8564	208	4	is	be	VERB
easat-8564	208	5	a	a	DET
easat-8564	208	6	positive	positive	ADJ
easat-8564	208	7	relationship	relationship	NOUN
easat-8564	208	8	between	between	ADP
easat-8564	208	9	the	the	DET
easat-8564	208	10	director	director	NOUN
easat-8564	208	11	’s	’s	PART
easat-8564	208	12	remuneration	remuneration	NOUN
easat-8564	208	13	and	and	CCONJ
easat-8564	208	14	corporate	corporate	ADJ
easat-8564	208	15	tax	tax	NOUN
easat-8564	208	16	avoidance	avoidance	NOUN
easat-8564	208	17	.	.	PUNCT
easat-8564	209	1	4.7	4.7	NUM
easat-8564	209	2	.	.	PUNCT
easat-8564	210	1	ceo	ceo	NOUN
easat-8564	210	2	duality	duality	NOUN
easat-8564	210	3	the	the	DET
easat-8564	210	4	trend	trend	NOUN
easat-8564	210	5	of	of	ADP
easat-8564	210	6	ceo	ceo	NOUN
easat-8564	210	7	duality	duality	NOUN
easat-8564	210	8	,	,	PUNCT
easat-8564	210	9	in	in	ADP
easat-8564	210	10	which	which	PRON
easat-8564	210	11	the	the	DET
easat-8564	210	12	roles	role	NOUN
easat-8564	210	13	of	of	ADP
easat-8564	210	14	the	the	DET
easat-8564	210	15	ceo	ceo	NOUN
easat-8564	210	16	and	and	CCONJ
easat-8564	210	17	board	board	NOUN
easat-8564	210	18	chair	chair	NOUN
easat-8564	210	19	merge	merge	VERB
easat-8564	210	20	,	,	PUNCT
easat-8564	210	21	raises	raise	VERB
easat-8564	210	22	concerns	concern	NOUN
easat-8564	210	23	about	about	ADP
easat-8564	210	24	board	board	NOUN
easat-8564	210	25	independence	independence	NOUN
easat-8564	210	26	and	and	CCONJ
easat-8564	210	27	the	the	DET
easat-8564	210	28	effectiveness	effectiveness	NOUN
easat-8564	210	29	of	of	ADP
easat-8564	210	30	governance	governance	NOUN
easat-8564	210	31	monitoring	monitoring	NOUN
easat-8564	210	32	in	in	ADP
easat-8564	210	33	the	the	DET
easat-8564	210	34	company	company	NOUN
easat-8564	210	35	.	.	PUNCT
easat-8564	211	1	salihu	salihu	NOUN
easat-8564	211	2	and	and	CCONJ
easat-8564	211	3	kawi	kawi	VERB
easat-8564	212	1	[	[	X
easat-8564	212	2	56	56	NUM
easat-8564	212	3	]	]	PUNCT
easat-8564	212	4	;	;	PUNCT
easat-8564	212	5	bosun	bosun	NOUN
easat-8564	212	6	-	-	PUNCT
easat-8564	212	7	fakunle	fakunle	NOUN
easat-8564	212	8	,	,	PUNCT
easat-8564	212	9	et	et	PROPN
easat-8564	212	10	al	al	PROPN
easat-8564	213	1	.	.	PUNCT
easat-8564	214	1	[	[	X
easat-8564	214	2	21	21	NUM
easat-8564	214	3	]	]	PUNCT
easat-8564	214	4	and	and	CCONJ
easat-8564	214	5	akinyomi	akinyomi	PROPN
easat-8564	214	6	,	,	PUNCT
easat-8564	214	7	et	et	PROPN
easat-8564	214	8	al	al	PROPN
easat-8564	214	9	.	.	PUNCT
easat-8564	215	1	[	[	X
easat-8564	215	2	53	53	NUM
easat-8564	215	3	]	]	PUNCT
easat-8564	215	4	draw	draw	VERB
easat-8564	215	5	attention	attention	NOUN
easat-8564	215	6	to	to	ADP
easat-8564	215	7	the	the	DET
easat-8564	215	8	fact	fact	NOUN
easat-8564	215	9	that	that	SCONJ
easat-8564	215	10	when	when	SCONJ
easat-8564	215	11	ceos	ceo	NOUN
easat-8564	215	12	also	also	ADV
easat-8564	215	13	take	take	VERB
easat-8564	215	14	on	on	ADP
easat-8564	215	15	the	the	DET
easat-8564	215	16	role	role	NOUN
easat-8564	215	17	as	as	ADP
easat-8564	215	18	a	a	PRON
easat-8564	215	19	of	of	ADP
easat-8564	215	20	board	board	NOUN
easat-8564	215	21	chairman	chairman	NOUN
easat-8564	215	22	,	,	PUNCT
easat-8564	215	23	the	the	DET
easat-8564	215	24	absence	absence	NOUN
easat-8564	215	25	of	of	ADP
easat-8564	215	26	monitoring	monitoring	NOUN
easat-8564	215	27	can	can	AUX
easat-8564	215	28	result	result	VERB
easat-8564	215	29	in	in	ADP
easat-8564	215	30	heightened	heighten	VERB
easat-8564	215	31	tax	tax	NOUN
easat-8564	215	32	aggressiveness	aggressiveness	NOUN
easat-8564	215	33	.	.	PUNCT
easat-8564	216	1	on	on	ADP
easat-8564	216	2	the	the	DET
easat-8564	216	3	other	other	ADJ
easat-8564	216	4	hand	hand	NOUN
easat-8564	216	5	,	,	PUNCT
easat-8564	216	6	ceo	ceo	NOUN
easat-8564	216	7	duality	duality	NOUN
easat-8564	216	8	could	could	AUX
easat-8564	216	9	enhance	enhance	VERB
easat-8564	216	10	the	the	DET
easat-8564	216	11	consistency	consistency	NOUN
easat-8564	216	12	of	of	ADP
easat-8564	216	13	tax	tax	NOUN
easat-8564	216	14	strategies	strategy	NOUN
easat-8564	216	15	by	by	ADP
easat-8564	216	16	making	make	VERB
easat-8564	216	17	decision	decision	NOUN
easat-8564	216	18	-	-	PUNCT
easat-8564	216	19	making	make	VERB
easat-8564	216	20	more	more	ADV
easat-8564	216	21	efficient	efficient	ADJ
easat-8564	216	22	and	and	CCONJ
easat-8564	216	23	aligned	align	VERB
easat-8564	216	24	to	to	ADP
easat-8564	216	25	actual	actual	ADJ
easat-8564	216	26	needs	need	NOUN
easat-8564	216	27	of	of	ADP
easat-8564	216	28	the	the	DET
easat-8564	216	29	company	company	NOUN
easat-8564	216	30	[	[	X
easat-8564	216	31	49	49	NUM
easat-8564	216	32	,	,	PUNCT
easat-8564	216	33	57	57	NUM
easat-8564	216	34	]	]	PUNCT
easat-8564	216	35	.	.	PUNCT
easat-8564	217	1	examples	example	NOUN
easat-8564	217	2	of	of	ADP
easat-8564	217	3	contextual	contextual	ADJ
easat-8564	217	4	governance	governance	NOUN
easat-8564	217	5	factors	factor	NOUN
easat-8564	217	6	that	that	PRON
easat-8564	217	7	help	help	VERB
easat-8564	217	8	reduce	reduce	VERB
easat-8564	217	9	the	the	DET
easat-8564	217	10	impact	impact	NOUN
easat-8564	217	11	of	of	ADP
easat-8564	217	12	having	have	VERB
easat-8564	217	13	a	a	DET
easat-8564	217	14	dual	dual	ADJ
easat-8564	217	15	chief	chief	ADJ
easat-8564	217	16	executive	executive	ADJ
easat-8564	217	17	officer	officer	NOUN
easat-8564	217	18	on	on	ADP
easat-8564	217	19	cta	cta	PROPN
easat-8564	217	20	are	be	AUX
easat-8564	217	21	board	board	NOUN
easat-8564	217	22	independence	independence	NOUN
easat-8564	217	23	and	and	CCONJ
easat-8564	217	24	ownership	ownership	NOUN
easat-8564	217	25	structure	structure	NOUN
easat-8564	217	26	.	.	PUNCT
easat-8564	218	1	h7	h7	PROPN
easat-8564	218	2	:	:	PUNCT
easat-8564	218	3	there	there	PRON
easat-8564	218	4	is	be	VERB
easat-8564	218	5	a	a	DET
easat-8564	218	6	positive	positive	ADJ
easat-8564	218	7	relationship	relationship	NOUN
easat-8564	218	8	between	between	ADP
easat-8564	218	9	ceo	ceo	NOUN
easat-8564	218	10	duality	duality	NOUN
easat-8564	218	11	and	and	CCONJ
easat-8564	218	12	corporate	corporate	ADJ
easat-8564	218	13	tax	tax	NOUN
easat-8564	218	14	avoidance	avoidance	NOUN
easat-8564	218	15	.	.	PUNCT
easat-8564	219	1	5	5	X
easat-8564	219	2	.	.	X
easat-8564	219	3	research	research	NOUN
easat-8564	219	4	methodology	methodology	NOUN
easat-8564	219	5	this	this	DET
easat-8564	219	6	quantitative	quantitative	ADJ
easat-8564	219	7	study	study	NOUN
easat-8564	219	8	aims	aim	VERB
easat-8564	219	9	to	to	PART
easat-8564	219	10	explore	explore	VERB
easat-8564	219	11	seven	seven	NUM
easat-8564	219	12	hypotheses	hypothesis	NOUN
easat-8564	219	13	that	that	PRON
easat-8564	219	14	examine	examine	VERB
easat-8564	219	15	the	the	DET
easat-8564	219	16	relationships	relationship	NOUN
easat-8564	219	17	between	between	ADP
easat-8564	219	18	cta	cta	PROPN
easat-8564	219	19	and	and	CCONJ
easat-8564	219	20	several	several	ADJ
easat-8564	219	21	independent	independent	ADJ
easat-8564	219	22	variables	variable	NOUN
easat-8564	219	23	,	,	PUNCT
easat-8564	219	24	including	include	VERB
easat-8564	219	25	board	board	NOUN
easat-8564	219	26	size	size	NOUN
easat-8564	219	27	,	,	PUNCT
easat-8564	219	28	profitability	profitability	NOUN
easat-8564	219	29	,	,	PUNCT
easat-8564	219	30	leverage	leverage	NOUN
easat-8564	219	31	,	,	PUNCT
easat-8564	219	32	director	director	NOUN
easat-8564	219	33	competency	competency	NOUN
easat-8564	219	34	,	,	PUNCT
easat-8564	219	35	the	the	DET
easat-8564	219	36	presence	presence	NOUN
easat-8564	219	37	of	of	ADP
easat-8564	219	38	female	female	ADJ
easat-8564	219	39	directors	director	NOUN
easat-8564	219	40	,	,	PUNCT
easat-8564	219	41	directors	director	NOUN
easat-8564	219	42	'	'	PART
easat-8564	219	43	compensation	compensation	NOUN
easat-8564	219	44	,	,	PUNCT
easat-8564	219	45	and	and	CCONJ
easat-8564	219	46	ceo	ceo	NOUN
easat-8564	219	47	duality	duality	NOUN
easat-8564	219	48	.	.	PUNCT
easat-8564	220	1	this	this	DET
easat-8564	220	2	study	study	NOUN
easat-8564	220	3	centers	center	VERB
easat-8564	220	4	around	around	ADP
easat-8564	220	5	cta	cta	PROPN
easat-8564	220	6	as	as	ADP
easat-8564	220	7	its	its	PRON
easat-8564	220	8	main	main	ADJ
easat-8564	220	9	topic	topic	NOUN
easat-8564	220	10	.	.	PUNCT
easat-8564	221	1	rana	rana	PROPN
easat-8564	221	2	,	,	PUNCT
easat-8564	221	3	et	et	PROPN
easat-8564	221	4	al	al	PROPN
easat-8564	221	5	.	.	PUNCT
easat-8564	222	1	[	[	X
easat-8564	222	2	58	58	NUM
easat-8564	222	3	]	]	PUNCT
easat-8564	222	4	and	and	CCONJ
easat-8564	222	5	creswell	creswell	PROPN
easat-8564	222	6	and	and	CCONJ
easat-8564	222	7	creswell	creswell	PROPN
easat-8564	223	1	[	[	X
easat-8564	223	2	59	59	NUM
easat-8564	223	3	]	]	PUNCT
easat-8564	223	4	highlights	highlight	VERB
easat-8564	223	5	their	their	PRON
easat-8564	223	6	focus	focus	NOUN
easat-8564	223	7	to	to	PART
easat-8564	223	8	examine	examine	VERB
easat-8564	223	9	how	how	SCONJ
easat-8564	223	10	the	the	DET
easat-8564	223	11	financial	financial	ADJ
easat-8564	223	12	metrics	metric	NOUN
easat-8564	223	13	and	and	CCONJ
easat-8564	223	14	governance	governance	NOUN
easat-8564	223	15	measures	measure	NOUN
easat-8564	223	16	identified	identify	VERB
easat-8564	223	17	influence	influence	NOUN
easat-8564	223	18	tax	tax	NOUN
easat-8564	223	19	avoidance	avoidance	NOUN
easat-8564	223	20	strategies	strategy	NOUN
easat-8564	223	21	in	in	ADP
easat-8564	223	22	publicly	publicly	ADV
easat-8564	223	23	traded	trade	VERB
easat-8564	223	24	companies	company	NOUN
easat-8564	223	25	in	in	ADP
easat-8564	223	26	malaysia	malaysia	PROPN
easat-8564	223	27	.	.	PUNCT
easat-8564	224	1	this	this	DET
easat-8564	224	2	study	study	NOUN
easat-8564	224	3	used	use	VERB
easat-8564	224	4	the	the	DET
easat-8564	224	5	audited	audit	VERB
easat-8564	224	6	annual	annual	ADJ
easat-8564	224	7	reports	report	NOUN
easat-8564	224	8	,	,	PUNCT
easat-8564	224	9	cg	cg	NOUN
easat-8564	224	10	declarations	declaration	NOUN
easat-8564	224	11	,	,	PUNCT
easat-8564	224	12	and	and	CCONJ
easat-8564	224	13	financial	financial	ADJ
easat-8564	224	14	statements	statement	NOUN
easat-8564	224	15	from	from	ADP
easat-8564	224	16	companies	company	NOUN
easat-8564	224	17	listed	list	VERB
easat-8564	224	18	in	in	ADP
easat-8564	224	19	the	the	DET
easat-8564	224	20	ftse	ftse	PROPN
easat-8564	224	21	bursa	bursa	PROPN
easat-8564	224	22	malaysia	malaysia	PROPN
easat-8564	224	23	klci	klci	PROPN
easat-8564	224	24	index	index	PROPN
easat-8564	224	25	(	(	PUNCT
easat-8564	224	26	fbmklci	fbmklci	NOUN
easat-8564	224	27	)	)	PUNCT
easat-8564	224	28	between	between	ADP
easat-8564	224	29	2021	2021	NUM
easat-8564	224	30	and	and	CCONJ
easat-8564	224	31	2023	2023	NUM
easat-8564	224	32	as	as	ADP
easat-8564	224	33	secondary	secondary	ADJ
easat-8564	224	34	data	datum	NOUN
easat-8564	224	35	.	.	PUNCT
easat-8564	225	1	according	accord	VERB
easat-8564	225	2	to	to	ADP
easat-8564	225	3	almansour	almansour	NOUN
easat-8564	225	4	,	,	PUNCT
easat-8564	225	5	et	et	PROPN
easat-8564	225	6	al	al	PROPN
easat-8564	225	7	.	.	PUNCT
easat-8564	226	1	[	[	X
easat-8564	226	2	60	60	NUM
easat-8564	226	3	]	]	PUNCT
easat-8564	226	4	and	and	CCONJ
easat-8564	226	5	hair	hair	NOUN
easat-8564	226	6	jr	jr	PROPN
easat-8564	226	7	,	,	PUNCT
easat-8564	226	8	et	et	PROPN
easat-8564	226	9	al	al	PROPN
easat-8564	226	10	.	.	PUNCT
easat-8564	227	1	[	[	X
easat-8564	227	2	61	61	NUM
easat-8564	227	3	]	]	PUNCT
easat-8564	227	4	this	this	DET
easat-8564	227	5	data	datum	NOUN
easat-8564	227	6	and	and	CCONJ
easat-8564	227	7	information	information	NOUN
easat-8564	227	8	are	be	AUX
easat-8564	227	9	publicly	publicly	ADV
easat-8564	227	10	available	available	ADJ
easat-8564	227	11	and	and	CCONJ
easat-8564	227	12	adhere	adhere	VERB
easat-8564	227	13	to	to	ADP
easat-8564	227	14	bursa	bursa	PROPN
easat-8564	227	15	malaysia	malaysia	PROPN
easat-8564	227	16	's	's	PART
easat-8564	227	17	disclosure	disclosure	NOUN
easat-8564	227	18	criteria	criterion	NOUN
easat-8564	227	19	which	which	PRON
easat-8564	227	20	further	far	ADV
easat-8564	227	21	ensures	ensure	VERB
easat-8564	227	22	that	that	SCONJ
easat-8564	227	23	the	the	DET
easat-8564	227	24	reports	report	NOUN
easat-8564	227	25	are	be	AUX
easat-8564	227	26	trustworthy	trustworthy	ADJ
easat-8564	227	27	and	and	CCONJ
easat-8564	227	28	consistent	consistent	ADJ
easat-8564	227	29	for	for	ADP
easat-8564	227	30	everyone	everyone	PRON
easat-8564	227	31	concerned	concern	VERB
easat-8564	227	32	.	.	PUNCT
easat-8564	228	1	5.1	5.1	NUM
easat-8564	228	2	.	.	PUNCT
easat-8564	228	3	sampling	sample	VERB
easat-8564	228	4	technique	technique	NOUN
easat-8564	228	5	and	and	CCONJ
easat-8564	228	6	size	size	NOUN
easat-8564	228	7	this	this	DET
easat-8564	228	8	research	research	NOUN
easat-8564	228	9	employs	employ	VERB
easat-8564	228	10	purposive	purposive	ADJ
easat-8564	228	11	sampling	sampling	NOUN
easat-8564	228	12	which	which	PRON
easat-8564	228	13	means	mean	VERB
easat-8564	228	14	that	that	SCONJ
easat-8564	228	15	companies	company	NOUN
easat-8564	228	16	are	be	AUX
easat-8564	228	17	chosen	choose	VERB
easat-8564	228	18	based	base	VERB
easat-8564	228	19	on	on	ADP
easat-8564	228	20	specific	specific	ADJ
easat-8564	228	21	criteria	criterion	NOUN
easat-8564	228	22	that	that	PRON
easat-8564	228	23	have	have	AUX
easat-8564	228	24	been	be	AUX
easat-8564	228	25	established	establish	VERB
easat-8564	228	26	beforehand	beforehand	ADV
easat-8564	228	27	.	.	PUNCT
easat-8564	229	1	the	the	DET
easat-8564	229	2	criteria	criterion	NOUN
easat-8564	229	3	involve	involve	VERB
easat-8564	229	4	having	have	VERB
easat-8564	229	5	detailed	detailed	ADJ
easat-8564	229	6	annual	annual	ADJ
easat-8564	229	7	reports	report	NOUN
easat-8564	229	8	,	,	PUNCT
easat-8564	229	9	maintaining	maintain	VERB
easat-8564	229	10	a	a	DET
easat-8564	229	11	consistent	consistent	ADJ
easat-8564	229	12	listing	list	VERB
easat-8564	229	13	status	status	NOUN
easat-8564	229	14	,	,	PUNCT
easat-8564	229	15	and	and	CCONJ
easat-8564	229	16	ensuring	ensure	VERB
easat-8564	229	17	there	there	PRON
easat-8564	229	18	is	be	VERB
easat-8564	229	19	cg	cg	NOUN
easat-8564	229	20	information	information	NOUN
easat-8564	229	21	available	available	ADJ
easat-8564	229	22	.	.	PUNCT
easat-8564	230	1	the	the	DET
easat-8564	230	2	samples	sample	NOUN
easat-8564	230	3	were	be	AUX
easat-8564	230	4	categorized	categorize	VERB
easat-8564	230	5	the	the	DET
easat-8564	230	6	sample	sample	NOUN
easat-8564	230	7	into	into	ADP
easat-8564	230	8	high	high	ADJ
easat-8564	230	9	,	,	PUNCT
easat-8564	230	10	medium	medium	ADJ
easat-8564	230	11	,	,	PUNCT
easat-8564	230	12	and	and	CCONJ
easat-8564	230	13	low	low	ADJ
easat-8564	230	14	segments	segment	NOUN
easat-8564	230	15	according	accord	VERB
easat-8564	230	16	to	to	ADP
easat-8564	230	17	the	the	DET
easat-8564	230	18	capital	capital	NOUN
easat-8564	230	19	size	size	NOUN
easat-8564	230	20	of	of	ADP
easat-8564	230	21	the	the	DET
easat-8564	230	22	companies	company	NOUN
easat-8564	230	23	.	.	PUNCT
easat-8564	231	1	this	this	DET
easat-8564	231	2	classification	classification	NOUN
easat-8564	231	3	was	be	AUX
easat-8564	231	4	based	base	VERB
easat-8564	231	5	on	on	ADP
easat-8564	231	6	an	an	DET
easat-8564	231	7	original	original	ADJ
easat-8564	231	8	population	population	NOUN
easat-8564	231	9	of	of	ADP
easat-8564	231	10	759	759	NUM
easat-8564	231	11	companies	company	NOUN
easat-8564	231	12	that	that	PRON
easat-8564	231	13	were	be	AUX
easat-8564	231	14	listed	list	VERB
easat-8564	231	15	as	as	ADP
easat-8564	231	16	of	of	ADP
easat-8564	231	17	march	march	PROPN
easat-8564	231	18	31	31	NUM
easat-8564	231	19	,	,	PUNCT
easat-8564	231	20	2022	2022	NUM
easat-8564	231	21	.	.	PUNCT
easat-8564	232	1	the	the	DET
easat-8564	232	2	study	study	NOUN
easat-8564	232	3	selected	select	VERB
easat-8564	232	4	between	between	ADP
easat-8564	232	5	120	120	NUM
easat-8564	232	6	and	and	CCONJ
easat-8564	232	7	150	150	NUM
easat-8564	232	8	businesses	business	NOUN
easat-8564	232	9	from	from	ADP
easat-8564	232	10	each	each	PRON
easat-8564	232	11	of	of	ADP
easat-8564	232	12	these	these	DET
easat-8564	232	13	categories	category	NOUN
easat-8564	232	14	,	,	PUNCT
easat-8564	232	15	267	267	NUM
easat-8564	232	16	edelweiss	edelweiss	PROPN
easat-8564	232	17	applied	apply	VERB
easat-8564	232	18	science	science	NOUN
easat-8564	232	19	and	and	CCONJ
easat-8564	232	20	technology	technology	NOUN
easat-8564	232	21	issn	issn	PROPN
easat-8564	232	22	:	:	PUNCT
easat-8564	232	23	2576	2576	NUM
easat-8564	232	24	-	-	SYM
easat-8564	232	25	8484	8484	NUM
easat-8564	232	26	vol	vol	NOUN
easat-8564	232	27	.	.	PROPN
easat-8564	233	1	9	9	NUM
easat-8564	233	2	,	,	PUNCT
easat-8564	233	3	no	no	INTJ
easat-8564	233	4	.	.	NOUN
easat-8564	234	1	7	7	NUM
easat-8564	234	2	:	:	SYM
easat-8564	234	3	260	260	NUM
easat-8564	234	4	-	-	SYM
easat-8564	234	5	276	276	NUM
easat-8564	234	6	,	,	PUNCT
easat-8564	234	7	2025	2025	NUM
easat-8564	234	8	doi	doi	NOUN
easat-8564	234	9	:	:	PUNCT
easat-8564	234	10	10.55214/25768484.v9i7.8564	10.55214/25768484.v9i7.8564	NUM
easat-8564	234	11	©	©	NOUN
easat-8564	234	12	2025	2025	NUM
easat-8564	234	13	by	by	ADP
easat-8564	234	14	the	the	DET
easat-8564	234	15	authors	author	NOUN
easat-8564	234	16	;	;	PUNCT
easat-8564	234	17	licensee	licensee	PROPN
easat-8564	234	18	learning	learn	VERB
easat-8564	234	19	gate	gate	PROPN
easat-8564	234	20	ensuring	ensure	VERB
easat-8564	234	21	a	a	DET
easat-8564	234	22	proportional	proportional	ADJ
easat-8564	234	23	representation	representation	NOUN
easat-8564	234	24	.	.	PUNCT
easat-8564	235	1	following	follow	VERB
easat-8564	235	2	the	the	DET
easat-8564	235	3	guideline	guideline	NOUN
easat-8564	235	4	proposed	propose	VERB
easat-8564	235	5	by	by	ADP
easat-8564	235	6	sekaran	sekaran	NOUN
easat-8564	235	7	[	[	X
easat-8564	235	8	62	62	NUM
easat-8564	235	9	]	]	PUNCT
easat-8564	235	10	the	the	DET
easat-8564	235	11	goal	goal	NOUN
easat-8564	235	12	of	of	ADP
easat-8564	235	13	this	this	DET
easat-8564	235	14	analysis	analysis	NOUN
easat-8564	235	15	is	be	AUX
easat-8564	235	16	to	to	PART
easat-8564	235	17	gather	gather	VERB
easat-8564	235	18	at	at	ADV
easat-8564	235	19	least	least	ADV
easat-8564	235	20	300	300	NUM
easat-8564	235	21	observations	observation	NOUN
easat-8564	235	22	within	within	ADP
easat-8564	235	23	a	a	DET
easat-8564	235	24	single	single	ADJ
easat-8564	235	25	year	year	NOUN
easat-8564	235	26	.	.	PUNCT
easat-8564	236	1	this	this	PRON
easat-8564	236	2	is	be	AUX
easat-8564	236	3	done	do	VERB
easat-8564	236	4	to	to	PART
easat-8564	236	5	ensure	ensure	VERB
easat-8564	236	6	that	that	SCONJ
easat-8564	236	7	our	our	PRON
easat-8564	236	8	findings	finding	NOUN
easat-8564	236	9	are	be	AUX
easat-8564	236	10	applicable	applicable	ADJ
easat-8564	236	11	in	in	ADP
easat-8564	236	12	a	a	DET
easat-8564	236	13	broader	broad	ADJ
easat-8564	236	14	context	context	NOUN
easat-8564	236	15	and	and	CCONJ
easat-8564	236	16	that	that	SCONJ
easat-8564	236	17	we	we	PRON
easat-8564	236	18	have	have	VERB
easat-8564	236	19	enough	enough	ADJ
easat-8564	236	20	statistical	statistical	ADJ
easat-8564	236	21	strength	strength	NOUN
easat-8564	236	22	to	to	PART
easat-8564	236	23	support	support	VERB
easat-8564	236	24	our	our	PRON
easat-8564	236	25	conclusions	conclusion	NOUN
easat-8564	236	26	.	.	PUNCT
easat-8564	237	1	the	the	DET
easat-8564	237	2	dataset	dataset	NOUN
easat-8564	237	3	comprises	comprise	VERB
easat-8564	237	4	an	an	DET
easat-8564	237	5	unbalanced	unbalanced	ADJ
easat-8564	237	6	panel	panel	NOUN
easat-8564	237	7	of	of	ADP
easat-8564	237	8	900	900	NUM
easat-8564	237	9	firm	firm	ADJ
easat-8564	237	10	-	-	PUNCT
easat-8564	237	11	year	year	NOUN
easat-8564	237	12	observations	observation	NOUN
easat-8564	237	13	spanning	span	VERB
easat-8564	237	14	the	the	DET
easat-8564	237	15	years	year	NOUN
easat-8564	237	16	2021	2021	NUM
easat-8564	237	17	to	to	ADP
easat-8564	237	18	2023	2023	NUM
easat-8564	237	19	.	.	PUNCT
easat-8564	238	1	secondary	secondary	ADJ
easat-8564	238	2	data	datum	NOUN
easat-8564	238	3	was	be	AUX
easat-8564	238	4	collected	collect	VERB
easat-8564	238	5	from	from	ADP
easat-8564	238	6	published	publish	VERB
easat-8564	238	7	annual	annual	ADJ
easat-8564	238	8	reports	report	NOUN
easat-8564	238	9	,	,	PUNCT
easat-8564	238	10	financial	financial	ADJ
easat-8564	238	11	statements	statement	NOUN
easat-8564	238	12	,	,	PUNCT
easat-8564	238	13	cg	cg	NOUN
easat-8564	238	14	disclosures	disclosure	NOUN
easat-8564	238	15	,	,	PUNCT
easat-8564	238	16	and	and	CCONJ
easat-8564	238	17	commercial	commercial	ADJ
easat-8564	238	18	databases	database	NOUN
easat-8564	238	19	.	.	PUNCT
easat-8564	239	1	to	to	PART
easat-8564	239	2	ensure	ensure	VERB
easat-8564	239	3	accuracy	accuracy	NOUN
easat-8564	239	4	,	,	PUNCT
easat-8564	239	5	data	datum	NOUN
easat-8564	239	6	on	on	ADP
easat-8564	239	7	board	board	NOUN
easat-8564	239	8	structure	structure	NOUN
easat-8564	239	9	,	,	PUNCT
easat-8564	239	10	remuneration	remuneration	NOUN
easat-8564	239	11	,	,	PUNCT
easat-8564	239	12	ceo	ceo	NOUN
easat-8564	239	13	duality	duality	NOUN
easat-8564	239	14	,	,	PUNCT
easat-8564	239	15	and	and	CCONJ
easat-8564	239	16	director	director	NOUN
easat-8564	239	17	qualifications	qualification	NOUN
easat-8564	239	18	were	be	AUX
easat-8564	239	19	manually	manually	ADV
easat-8564	239	20	extracted	extract	VERB
easat-8564	239	21	from	from	ADP
easat-8564	239	22	corporate	corporate	ADJ
easat-8564	239	23	disclosures	disclosure	NOUN
easat-8564	239	24	.	.	PUNCT
easat-8564	240	1	5.2	5.2	NUM
easat-8564	240	2	.	.	PUNCT
easat-8564	241	1	variable	variable	ADJ
easat-8564	241	2	measurement	measurement	NOUN
easat-8564	241	3	5.2.1	5.2.1	NOUN
easat-8564	241	4	.	.	PUNCT
easat-8564	242	1	dependent	dependent	ADJ
easat-8564	242	2	variables	variable	NOUN
easat-8564	242	3	there	there	PRON
easat-8564	242	4	are	be	VERB
easat-8564	242	5	two	two	NUM
easat-8564	242	6	representations	representation	NOUN
easat-8564	242	7	that	that	PRON
easat-8564	242	8	are	be	AUX
easat-8564	242	9	used	use	VERB
easat-8564	242	10	to	to	PART
easat-8564	242	11	measure	measure	VERB
easat-8564	242	12	the	the	DET
easat-8564	242	13	dependent	dependent	ADJ
easat-8564	242	14	variable	variable	NOUN
easat-8564	242	15	,	,	PUNCT
easat-8564	242	16	which	which	PRON
easat-8564	242	17	is	be	AUX
easat-8564	242	18	the	the	DET
easat-8564	242	19	cta	cta	NOUN
easat-8564	242	20	.	.	PUNCT
easat-8564	243	1	effective	effective	ADJ
easat-8564	243	2	tax	tax	NOUN
easat-8564	243	3	rate	rate	NOUN
easat-8564	243	4	(	(	PUNCT
easat-8564	243	5	etr	etr	PROPN
easat-8564	243	6	):	):	PUNCT
easat-8564	243	7	total	total	ADJ
easat-8564	243	8	tax	tax	NOUN
easat-8564	243	9	expense	expense	NOUN
easat-8564	243	10	(	(	PUNCT
easat-8564	243	11	tte	tte	NOUN
easat-8564	243	12	)	)	PUNCT
easat-8564	243	13	/	/	SYM
easat-8564	243	14	pre	pre	ADJ
easat-8564	243	15	-	-	ADJ
easat-8564	243	16	tax	tax	ADJ
easat-8564	243	17	earnings	earning	NOUN
easat-8564	243	18	(	(	PUNCT
easat-8564	243	19	pte	pte	NOUN
easat-8564	243	20	)	)	PUNCT
easat-8564	243	21	a	a	DET
easat-8564	243	22	lower	low	ADJ
easat-8564	243	23	etr	etr	PROPN
easat-8564	243	24	means	mean	VERB
easat-8564	243	25	that	that	SCONJ
easat-8564	243	26	companies	company	NOUN
easat-8564	243	27	are	be	AUX
easat-8564	243	28	avoiding	avoid	VERB
easat-8564	243	29	taxes	taxis	NOUN
easat-8564	243	30	more	more	ADJ
easat-8564	243	31	,	,	PUNCT
easat-8564	243	32	which	which	PRON
easat-8564	243	33	is	be	AUX
easat-8564	243	34	also	also	ADV
easat-8564	243	35	what	what	PRON
easat-8564	243	36	other	other	ADJ
easat-8564	243	37	studies	study	NOUN
easat-8564	243	38	have	have	AUX
easat-8564	243	39	found	find	VERB
easat-8564	243	40	[	[	X
easat-8564	243	41	2	2	NUM
easat-8564	243	42	,	,	PUNCT
easat-8564	243	43	4	4	NUM
easat-8564	243	44	]	]	PUNCT
easat-8564	243	45	.	.	PUNCT
easat-8564	244	1	to	to	PART
easat-8564	244	2	test	test	VERB
easat-8564	244	3	the	the	DET
easat-8564	244	4	hypothesis	hypothesis	NOUN
easat-8564	244	5	,	,	PUNCT
easat-8564	244	6	the	the	DET
easat-8564	244	7	etr	etr	PROPN
easat-8564	244	8	values	value	NOUN
easat-8564	244	9	are	be	AUX
easat-8564	244	10	multiplied	multiply	VERB
easat-8564	244	11	by	by	ADP
easat-8564	244	12	-1	-1	PUNCT
easat-8564	244	13	.	.	PUNCT
easat-8564	245	1	5.2.2	5.2.2	NUM
easat-8564	245	2	.	.	PUNCT
easat-8564	245	3	independent	independent	ADJ
easat-8564	245	4	variables	variable	NOUN
easat-8564	245	5	each	each	DET
easat-8564	245	6	hypothesis	hypothesis	NOUN
easat-8564	245	7	from	from	ADP
easat-8564	245	8	h1	h1	NOUN
easat-8564	245	9	to	to	AUX
easat-8564	245	10	h7	h7	PROPN
easat-8564	245	11	corresponds	correspond	NOUN
easat-8564	245	12	to	to	ADP
easat-8564	245	13	one	one	NUM
easat-8564	245	14	of	of	ADP
easat-8564	245	15	the	the	DET
easat-8564	245	16	following	follow	VERB
easat-8564	245	17	independent	independent	ADJ
easat-8564	245	18	variables	variable	NOUN
easat-8564	245	19	:	:	PUNCT
easat-8564	246	1	1	1	X
easat-8564	246	2	.	.	X
easat-8564	246	3	h1	h1	PROPN
easat-8564	246	4	(	(	PUNCT
easat-8564	246	5	pro	pro	ADJ
easat-8564	246	6	):	):	PUNCT
easat-8564	246	7	the	the	DET
easat-8564	246	8	profitability	profitability	NOUN
easat-8564	246	9	measured	measure	VERB
easat-8564	246	10	as	as	ADP
easat-8564	246	11	net	net	ADJ
easat-8564	246	12	income	income	NOUN
easat-8564	246	13	divided	divide	VERB
easat-8564	246	14	by	by	ADP
easat-8564	246	15	market	market	NOUN
easat-8564	246	16	value	value	NOUN
easat-8564	246	17	of	of	ADP
easat-8564	246	18	equity	equity	NOUN
easat-8564	246	19	.	.	PUNCT
easat-8564	247	1	2	2	X
easat-8564	247	2	.	.	X
easat-8564	247	3	h2	h2	NOUN
easat-8564	247	4	(	(	PUNCT
easat-8564	247	5	lev	lev	NOUN
easat-8564	247	6	):	):	PUNCT
easat-8564	247	7	the	the	DET
easat-8564	247	8	leverage	leverage	NOUN
easat-8564	247	9	represented	represent	VERB
easat-8564	247	10	by	by	ADP
easat-8564	247	11	debt	debt	NOUN
easat-8564	247	12	-	-	PUNCT
easat-8564	247	13	to	to	ADP
easat-8564	247	14	-	-	PUNCT
easat-8564	247	15	equity	equity	NOUN
easat-8564	247	16	ratio	ratio	NOUN
easat-8564	247	17	.	.	PUNCT
easat-8564	248	1	3	3	X
easat-8564	248	2	.	.	X
easat-8564	248	3	h3	h3	NOUN
easat-8564	248	4	(	(	PUNCT
easat-8564	248	5	bosize	bosize	PROPN
easat-8564	248	6	):	):	PUNCT
easat-8564	248	7	the	the	DET
easat-8564	248	8	board	board	NOUN
easat-8564	248	9	size	size	NOUN
easat-8564	248	10	measured	measure	VERB
easat-8564	248	11	as	as	ADP
easat-8564	248	12	the	the	DET
easat-8564	248	13	number	number	NOUN
easat-8564	248	14	of	of	ADP
easat-8564	248	15	directors	director	NOUN
easat-8564	248	16	in	in	ADP
easat-8564	248	17	the	the	DET
easat-8564	248	18	company	company	NOUN
easat-8564	248	19	.	.	PUNCT
easat-8564	249	1	4	4	X
easat-8564	249	2	.	.	X
easat-8564	249	3	h4	h4	PROPN
easat-8564	249	4	(	(	PUNCT
easat-8564	249	5	dcomp	dcomp	PROPN
easat-8564	249	6	):	):	PUNCT
easat-8564	249	7	the	the	DET
easat-8564	249	8	director	director	NOUN
easat-8564	249	9	competency	competency	NOUN
easat-8564	249	10	,	,	PUNCT
easat-8564	249	11	a	a	DET
easat-8564	249	12	dummy	dummy	ADJ
easat-8564	249	13	variable	variable	NOUN
easat-8564	249	14	(	(	PUNCT
easat-8564	249	15	1	1	NUM
easat-8564	249	16	=	=	NOUN
easat-8564	249	17	background	background	NOUN
easat-8564	249	18	in	in	ADP
easat-8564	249	19	finance	finance	NOUN
easat-8564	249	20	/	/	SYM
easat-8564	249	21	accounting	accounting	NOUN
easat-8564	249	22	,	,	PUNCT
easat-8564	249	23	0	0	PUNCT
easat-8564	249	24	=	=	SYM
easat-8564	249	25	otherwise	otherwise	ADV
easat-8564	249	26	)	)	PUNCT
easat-8564	249	27	.	.	PUNCT
easat-8564	250	1	5	5	X
easat-8564	250	2	.	.	X
easat-8564	250	3	h5	h5	PROPN
easat-8564	250	4	(	(	PUNCT
easat-8564	250	5	female	female	NOUN
easat-8564	250	6	):	):	PUNCT
easat-8564	250	7	the	the	DET
easat-8564	250	8	female	female	ADJ
easat-8564	250	9	director	director	NOUN
easat-8564	250	10	presence	presence	NOUN
easat-8564	250	11	,	,	PUNCT
easat-8564	250	12	a	a	DET
easat-8564	250	13	dummy	dummy	ADJ
easat-8564	250	14	variable	variable	NOUN
easat-8564	250	15	(	(	PUNCT
easat-8564	250	16	1	1	NUM
easat-8564	250	17	=	=	NOUN
easat-8564	250	18	presence	presence	NOUN
easat-8564	250	19	,	,	PUNCT
easat-8564	250	20	0	0	NUM
easat-8564	250	21	=	=	SYM
easat-8564	250	22	absence	absence	NOUN
easat-8564	250	23	)	)	PUNCT
easat-8564	250	24	.	.	PUNCT
easat-8564	251	1	6	6	X
easat-8564	251	2	.	.	X
easat-8564	252	1	h6	h6	PROPN
easat-8564	252	2	(	(	PUNCT
easat-8564	252	3	drem	drem	PROPN
easat-8564	252	4	):	):	PUNCT
easat-8564	252	5	the	the	DET
easat-8564	252	6	total	total	ADJ
easat-8564	252	7	directors	director	NOUN
easat-8564	252	8	'	'	PART
easat-8564	252	9	remuneration	remuneration	NOUN
easat-8564	252	10	(	(	PUNCT
easat-8564	252	11	salary	salary	NOUN
easat-8564	252	12	,	,	PUNCT
easat-8564	252	13	fees	fee	NOUN
easat-8564	252	14	,	,	PUNCT
easat-8564	252	15	allowances	allowance	NOUN
easat-8564	252	16	)	)	PUNCT
easat-8564	252	17	.	.	PUNCT
easat-8564	253	1	7	7	X
easat-8564	253	2	.	.	X
easat-8564	253	3	h7	h7	PROPN
easat-8564	253	4	(	(	PUNCT
easat-8564	253	5	ceodual	ceodual	PROPN
easat-8564	253	6	):	):	PUNCT
easat-8564	253	7	the	the	DET
easat-8564	253	8	ceo	ceo	NOUN
easat-8564	253	9	duality	duality	NOUN
easat-8564	253	10	,	,	PUNCT
easat-8564	253	11	a	a	DET
easat-8564	253	12	dummy	dummy	ADJ
easat-8564	253	13	variable	variable	NOUN
easat-8564	253	14	(	(	PUNCT
easat-8564	253	15	1	1	NUM
easat-8564	253	16	=	=	SYM
easat-8564	253	17	ceo	ceo	NOUN
easat-8564	253	18	also	also	ADV
easat-8564	253	19	chairs	chair	VERB
easat-8564	253	20	board	board	NOUN
easat-8564	253	21	,	,	PUNCT
easat-8564	253	22	0	0	PUNCT
easat-8564	253	23	=	=	SYM
easat-8564	253	24	otherwise	otherwise	ADV
easat-8564	253	25	)	)	PUNCT
easat-8564	253	26	.	.	PUNCT
easat-8564	254	1	the	the	DET
easat-8564	254	2	model	model	NOUN
easat-8564	254	3	equation	equation	NOUN
easat-8564	254	4	is	be	AUX
easat-8564	254	5	:	:	PUNCT
easat-8564	254	6	cta	cta	PROPN
easat-8564	254	7	=	=	PUNCT
easat-8564	254	8	β0	β0	PROPN
easat-8564	254	9	+	+	CCONJ
easat-8564	254	10	β1femaleit	β1femaleit	PROPN
easat-8564	254	11	+	+	NUM
easat-8564	254	12	βiproit	βiproit	NOUN
easat-8564	254	13	+	+	CCONJ
easat-8564	254	14	βilevit	βilevit	VERB
easat-8564	254	15	+	+	CCONJ
easat-8564	254	16	βibosizeit	βibosizeit	X
easat-8564	254	17	+	+	CCONJ
easat-8564	254	18	βidcompit	βidcompit	NOUN
easat-8564	254	19	+	+	CCONJ
easat-8564	254	20	βidremit	βidremit	NOUN
easat-8564	254	21	+	+	CCONJ
easat-8564	254	22	βiceodualit	βiceodualit	ADJ
easat-8564	254	23	+	+	CCONJ
easat-8564	254	24	εit	εit	VERB
easat-8564	254	25	to	to	PART
easat-8564	254	26	control	control	VERB
easat-8564	254	27	for	for	ADP
easat-8564	254	28	firm	firm	ADJ
easat-8564	254	29	-	-	PUNCT
easat-8564	254	30	specific	specific	ADJ
easat-8564	254	31	characteristics	characteristic	NOUN
easat-8564	254	32	,	,	PUNCT
easat-8564	254	33	the	the	DET
easat-8564	254	34	following	follow	VERB
easat-8564	254	35	variables	variable	NOUN
easat-8564	254	36	are	be	AUX
easat-8564	254	37	included	include	VERB
easat-8564	254	38	the	the	DET
easat-8564	254	39	company	company	NOUN
easat-8564	254	40	size	size	NOUN
easat-8564	254	41	which	which	PRON
easat-8564	254	42	the	the	DET
easat-8564	254	43	natural	natural	ADJ
easat-8564	254	44	logarithm	logarithm	NOUN
easat-8564	254	45	of	of	ADP
easat-8564	254	46	total	total	ADJ
easat-8564	254	47	assets	asset	NOUN
easat-8564	254	48	,	,	PUNCT
easat-8564	254	49	the	the	DET
easat-8564	254	50	company	company	NOUN
easat-8564	254	51	age	age	NOUN
easat-8564	254	52	which	which	PRON
easat-8564	254	53	is	be	AUX
easat-8564	254	54	the	the	DET
easat-8564	254	55	years	year	NOUN
easat-8564	254	56	since	since	SCONJ
easat-8564	254	57	its	its	PRON
easat-8564	254	58	incorporation	incorporation	NOUN
easat-8564	254	59	and	and	CCONJ
easat-8564	254	60	lastly	lastly	ADV
easat-8564	254	61	the	the	DET
easat-8564	254	62	number	number	NOUN
easat-8564	254	63	of	of	ADP
easat-8564	254	64	employees	employee	NOUN
easat-8564	254	65	which	which	PRON
easat-8564	254	66	is	be	AUX
easat-8564	254	67	the	the	DET
easat-8564	254	68	total	total	ADJ
easat-8564	254	69	workforce	workforce	NOUN
easat-8564	254	70	,	,	PUNCT
easat-8564	254	71	considered	consider	VERB
easat-8564	254	72	due	due	ADP
easat-8564	254	73	to	to	ADP
easat-8564	254	74	its	its	PRON
easat-8564	254	75	influence	influence	NOUN
easat-8564	254	76	on	on	ADP
easat-8564	254	77	strategic	strategic	ADJ
easat-8564	254	78	capacity	capacity	NOUN
easat-8564	254	79	and	and	CCONJ
easat-8564	254	80	governance	governance	NOUN
easat-8564	254	81	dynamics	dynamic	NOUN
easat-8564	254	82	.	.	PUNCT
easat-8564	255	1	the	the	DET
easat-8564	255	2	factors	factor	NOUN
easat-8564	255	3	were	be	AUX
easat-8564	255	4	chosen	choose	VERB
easat-8564	255	5	based	base	VERB
easat-8564	255	6	on	on	ADP
easat-8564	255	7	their	their	PRON
easat-8564	255	8	known	know	VERB
easat-8564	255	9	importance	importance	NOUN
easat-8564	255	10	in	in	ADP
easat-8564	255	11	influencing	influence	VERB
easat-8564	255	12	or	or	CCONJ
easat-8564	255	13	altering	alter	VERB
easat-8564	255	14	the	the	DET
easat-8564	255	15	effects	effect	NOUN
easat-8564	255	16	of	of	ADP
easat-8564	255	17	cta	cta	PROPN
easat-8564	255	18	[	[	X
easat-8564	255	19	20	20	NUM
easat-8564	255	20	,	,	PUNCT
easat-8564	255	21	63	63	NUM
easat-8564	255	22	]	]	PUNCT
easat-8564	255	23	.	.	PUNCT
easat-8564	256	1	5.3	5.3	NUM
easat-8564	256	2	.	.	PUNCT
easat-8564	256	3	analytical	analytical	ADJ
easat-8564	256	4	strategy	strategy	NOUN
easat-8564	256	5	to	to	PART
easat-8564	256	6	analyze	analyze	VERB
easat-8564	256	7	the	the	DET
easat-8564	256	8	relationship	relationship	NOUN
easat-8564	256	9	between	between	ADP
easat-8564	256	10	independent	independent	ADJ
easat-8564	256	11	variables	variable	NOUN
easat-8564	256	12	and	and	CCONJ
easat-8564	256	13	cta	cta	PROPN
easat-8564	256	14	,	,	PUNCT
easat-8564	256	15	the	the	DET
easat-8564	256	16	study	study	NOUN
easat-8564	256	17	uses	use	VERB
easat-8564	256	18	pcse	pcse	PROPN
easat-8564	256	19	regression	regression	NOUN
easat-8564	256	20	.	.	PUNCT
easat-8564	257	1	pcse	pcse	PROPN
easat-8564	257	2	is	be	AUX
easat-8564	257	3	selected	select	VERB
easat-8564	257	4	over	over	ADP
easat-8564	257	5	traditional	traditional	ADJ
easat-8564	257	6	ordinary	ordinary	ADJ
easat-8564	257	7	least	least	ADJ
easat-8564	257	8	squares	square	NOUN
easat-8564	257	9	(	(	PUNCT
easat-8564	257	10	ols	ol	NOUN
easat-8564	257	11	)	)	PUNCT
easat-8564	257	12	and	and	CCONJ
easat-8564	257	13	fixed	fix	VERB
easat-8564	257	14	/	/	SYM
easat-8564	257	15	random	random	ADJ
easat-8564	257	16	effects	effect	NOUN
easat-8564	257	17	models	model	NOUN
easat-8564	257	18	due	due	ADP
easat-8564	257	19	to	to	ADP
easat-8564	257	20	its	its	PRON
easat-8564	257	21	superior	superior	ADJ
easat-8564	257	22	handling	handling	NOUN
easat-8564	257	23	of	of	ADP
easat-8564	257	24	heteroscedasticity	heteroscedasticity	NOUN
easat-8564	257	25	,	,	PUNCT
easat-8564	257	26	cross	cross	ADJ
easat-8564	257	27	-	-	ADJ
easat-8564	257	28	sectional	sectional	ADJ
easat-8564	257	29	dependence	dependence	NOUN
easat-8564	257	30	,	,	PUNCT
easat-8564	257	31	and	and	CCONJ
easat-8564	257	32	serial	serial	ADJ
easat-8564	257	33	correlation	correlation	NOUN
easat-8564	257	34	.	.	PUNCT
easat-8564	258	1	diagnostic	diagnostic	ADJ
easat-8564	258	2	tests	test	NOUN
easat-8564	258	3	namely	namely	ADV
easat-8564	258	4	the	the	DET
easat-8564	258	5	breusch	breusch	ADV
easat-8564	258	6	-	-	PUNCT
easat-8564	258	7	pagan	pagan	VERB
easat-8564	258	8	lm	lm	INTJ
easat-8564	258	9	test	test	NOUN
easat-8564	258	10	and	and	CCONJ
easat-8564	258	11	wooldridge	wooldridge	PROPN
easat-8564	258	12	test	test	PROPN
easat-8564	258	13	,	,	PUNCT
easat-8564	258	14	confirmed	confirm	VERB
easat-8564	258	15	the	the	DET
easat-8564	258	16	occurrence	occurrence	NOUN
easat-8564	258	17	of	of	ADP
easat-8564	258	18	heteroscedasticity	heteroscedasticity	NOUN
easat-8564	258	19	and	and	CCONJ
easat-8564	258	20	autocorrelation	autocorrelation	NOUN
easat-8564	258	21	and	and	CCONJ
easat-8564	258	22	thus	thus	ADV
easat-8564	258	23	,	,	PUNCT
easat-8564	258	24	further	far	ADV
easat-8564	258	25	validating	validate	VERB
easat-8564	258	26	the	the	DET
easat-8564	258	27	use	use	NOUN
easat-8564	258	28	of	of	ADP
easat-8564	258	29	pcse	pcse	NOUN
easat-8564	258	30	.	.	PUNCT
easat-8564	259	1	all	all	DET
easat-8564	259	2	analyses	analysis	NOUN
easat-8564	259	3	were	be	AUX
easat-8564	259	4	performed	perform	VERB
easat-8564	259	5	using	use	VERB
easat-8564	259	6	stata	stata	NOUN
easat-8564	259	7	18.0	18.0	NUM
easat-8564	259	8	,	,	PUNCT
easat-8564	259	9	and	and	CCONJ
easat-8564	259	10	robust	robust	ADJ
easat-8564	259	11	checks	check	NOUN
easat-8564	259	12	included	include	VERB
easat-8564	259	13	alternative	alternative	ADJ
easat-8564	259	14	etr	etr	PROPN
easat-8564	259	15	specifications	specification	NOUN
easat-8564	259	16	and	and	CCONJ
easat-8564	259	17	the	the	DET
easat-8564	259	18	exclusion	exclusion	NOUN
easat-8564	259	19	of	of	ADP
easat-8564	259	20	outlier	outlier	ADJ
easat-8564	259	21	firms	firm	NOUN
easat-8564	259	22	.	.	PUNCT
easat-8564	260	1	this	this	DET
easat-8564	260	2	research	research	NOUN
easat-8564	260	3	method	method	NOUN
easat-8564	260	4	assesses	assess	VERB
easat-8564	260	5	the	the	DET
easat-8564	260	6	direct	direct	ADJ
easat-8564	260	7	impact	impact	NOUN
easat-8564	260	8	of	of	ADP
easat-8564	260	9	financial	financial	ADJ
easat-8564	260	10	and	and	CCONJ
easat-8564	260	11	governance	governance	NOUN
easat-8564	260	12	factors	factor	NOUN
easat-8564	260	13	on	on	ADP
easat-8564	260	14	tax	tax	NOUN
easat-8564	260	15	avoidance	avoidance	NOUN
easat-8564	260	16	that	that	PRON
easat-8564	260	17	is	be	AUX
easat-8564	260	18	methodologically	methodologically	ADV
easat-8564	260	19	solidified	solidify	VERB
easat-8564	260	20	,	,	PUNCT
easat-8564	260	21	comprehensive	comprehensive	ADJ
easat-8564	260	22	,	,	PUNCT
easat-8564	260	23	and	and	CCONJ
easat-8564	260	24	systematic	systematic	ADJ
easat-8564	260	25	.	.	PUNCT
easat-8564	261	1	by	by	ADP
easat-8564	261	2	leveraging	leverage	VERB
easat-8564	261	3	high	high	ADJ
easat-8564	261	4	-	-	PUNCT
easat-8564	261	5	quality	quality	NOUN
easat-8564	261	6	data	datum	NOUN
easat-8564	261	7	,	,	PUNCT
easat-8564	261	8	validated	validated	ADJ
easat-8564	261	9	metrics	metric	NOUN
easat-8564	261	10	,	,	PUNCT
easat-8564	261	11	and	and	CCONJ
easat-8564	261	12	appropriate	appropriate	ADJ
easat-8564	261	13	statistical	statistical	ADJ
easat-8564	261	14	techniques	technique	NOUN
easat-8564	261	15	,	,	PUNCT
easat-8564	261	16	the	the	DET
easat-8564	261	17	framework	framework	NOUN
easat-8564	261	18	ensures	ensure	VERB
easat-8564	261	19	valid	valid	ADJ
easat-8564	261	20	and	and	CCONJ
easat-8564	261	21	interpretable	interpretable	ADJ
easat-8564	261	22	results	result	NOUN
easat-8564	261	23	that	that	PRON
easat-8564	261	24	contribute	contribute	VERB
easat-8564	261	25	meaningfully	meaningfully	ADV
easat-8564	261	26	to	to	ADP
easat-8564	261	27	both	both	CCONJ
easat-8564	261	28	academic	academic	ADJ
easat-8564	261	29	research	research	NOUN
easat-8564	261	30	and	and	CCONJ
easat-8564	261	31	policy	policy	NOUN
easat-8564	261	32	formulation	formulation	NOUN
easat-8564	261	33	in	in	ADP
easat-8564	261	34	the	the	DET
easat-8564	261	35	malaysian	malaysian	ADJ
easat-8564	261	36	context	context	NOUN
easat-8564	261	37	.	.	PUNCT
easat-8564	262	1	268	268	NUM
easat-8564	262	2	edelweiss	edelweiss	PROPN
easat-8564	262	3	applied	apply	VERB
easat-8564	262	4	science	science	NOUN
easat-8564	262	5	and	and	CCONJ
easat-8564	262	6	technology	technology	NOUN
easat-8564	262	7	issn	issn	PROPN
easat-8564	262	8	:	:	PUNCT
easat-8564	262	9	2576	2576	NUM
easat-8564	262	10	-	-	SYM
easat-8564	262	11	8484	8484	NUM
easat-8564	262	12	vol	vol	NOUN
easat-8564	262	13	.	.	PROPN
easat-8564	263	1	9	9	NUM
easat-8564	263	2	,	,	PUNCT
easat-8564	263	3	no	no	INTJ
easat-8564	263	4	.	.	NOUN
easat-8564	264	1	7	7	NUM
easat-8564	264	2	:	:	SYM
easat-8564	264	3	260	260	NUM
easat-8564	264	4	-	-	SYM
easat-8564	264	5	276	276	NUM
easat-8564	264	6	,	,	PUNCT
easat-8564	264	7	2025	2025	NUM
easat-8564	264	8	doi	doi	NOUN
easat-8564	264	9	:	:	PUNCT
easat-8564	264	10	10.55214/25768484.v9i7.8564	10.55214/25768484.v9i7.8564	NUM
easat-8564	264	11	©	©	NOUN
easat-8564	264	12	2025	2025	NUM
easat-8564	264	13	by	by	ADP
easat-8564	264	14	the	the	DET
easat-8564	264	15	authors	author	NOUN
easat-8564	264	16	;	;	PUNCT
easat-8564	264	17	licensee	licensee	PROPN
easat-8564	264	18	learning	learning	NOUN
easat-8564	264	19	gate	gate	NOUN
easat-8564	264	20	6	6	NUM
easat-8564	264	21	.	.	PUNCT
easat-8564	265	1	empirical	empirical	ADJ
easat-8564	265	2	findings	finding	NOUN
easat-8564	265	3	and	and	CCONJ
easat-8564	265	4	interpretations	interpretation	NOUN
easat-8564	265	5	the	the	DET
easat-8564	265	6	empirical	empirical	ADJ
easat-8564	265	7	results	result	NOUN
easat-8564	265	8	and	and	CCONJ
easat-8564	265	9	interpretations	interpretation	NOUN
easat-8564	265	10	focus	focus	VERB
easat-8564	265	11	on	on	ADP
easat-8564	265	12	examining	examine	VERB
easat-8564	265	13	the	the	DET
easat-8564	265	14	direct	direct	ADJ
easat-8564	265	15	effects	effect	NOUN
easat-8564	265	16	of	of	ADP
easat-8564	265	17	cg	cg	NOUN
easat-8564	265	18	structures	structure	NOUN
easat-8564	265	19	and	and	CCONJ
easat-8564	265	20	financial	financial	ADJ
easat-8564	265	21	indicators	indicator	NOUN
easat-8564	265	22	on	on	ADP
easat-8564	265	23	cta	cta	PROPN
easat-8564	265	24	among	among	ADP
easat-8564	265	25	malaysian	malaysian	ADJ
easat-8564	265	26	publicly	publicly	ADV
easat-8564	265	27	listed	list	VERB
easat-8564	265	28	companies	company	NOUN
easat-8564	265	29	.	.	PUNCT
easat-8564	266	1	the	the	DET
easat-8564	266	2	study	study	NOUN
easat-8564	266	3	centres	centre	VERB
easat-8564	266	4	on	on	ADP
easat-8564	266	5	companies	company	NOUN
easat-8564	266	6	listed	list	VERB
easat-8564	266	7	on	on	ADP
easat-8564	266	8	the	the	DET
easat-8564	266	9	ftse	ftse	PROPN
easat-8564	266	10	bursa	bursa	PROPN
easat-8564	266	11	malaysia	malaysia	PROPN
easat-8564	266	12	klci	klci	PROPN
easat-8564	266	13	index	index	NOUN
easat-8564	266	14	from	from	ADP
easat-8564	266	15	2021	2021	NUM
easat-8564	266	16	to	to	ADP
easat-8564	266	17	2023	2023	NUM
easat-8564	266	18	.	.	PUNCT
easat-8564	267	1	the	the	DET
easat-8564	267	2	proxy	proxy	NOUN
easat-8564	267	3	for	for	ADP
easat-8564	267	4	tax	tax	NOUN
easat-8564	267	5	avoidance	avoidance	NOUN
easat-8564	267	6	is	be	AUX
easat-8564	267	7	the	the	DET
easat-8564	267	8	etr	etr	PROPN
easat-8564	267	9	,	,	PUNCT
easat-8564	267	10	where	where	SCONJ
easat-8564	267	11	a	a	DET
easat-8564	267	12	lower	low	ADJ
easat-8564	267	13	etr	etr	PROPN
easat-8564	267	14	reveals	reveal	VERB
easat-8564	267	15	a	a	DET
easat-8564	267	16	higher	high	ADJ
easat-8564	267	17	scale	scale	NOUN
easat-8564	267	18	of	of	ADP
easat-8564	267	19	tax	tax	NOUN
easat-8564	267	20	evasion	evasion	NOUN
easat-8564	267	21	.	.	PUNCT
easat-8564	268	1	the	the	DET
easat-8564	268	2	exploration	exploration	NOUN
easat-8564	268	3	below	below	ADV
easat-8564	268	4	provides	provide	VERB
easat-8564	268	5	a	a	DET
easat-8564	268	6	sequential	sequential	ADJ
easat-8564	268	7	interpretation	interpretation	NOUN
easat-8564	268	8	of	of	ADP
easat-8564	268	9	descriptive	descriptive	ADJ
easat-8564	268	10	statistics	statistic	NOUN
easat-8564	268	11	,	,	PUNCT
easat-8564	268	12	correlation	correlation	NOUN
easat-8564	268	13	results	result	NOUN
easat-8564	268	14	,	,	PUNCT
easat-8564	268	15	and	and	CCONJ
easat-8564	268	16	regression	regression	VERB
easat-8564	268	17	outcomes	outcome	NOUN
easat-8564	268	18	,	,	PUNCT
easat-8564	268	19	with	with	SCONJ
easat-8564	268	20	each	each	DET
easat-8564	268	21	result	result	NOUN
easat-8564	268	22	mapped	map	VERB
easat-8564	268	23	to	to	ADP
easat-8564	268	24	the	the	DET
easat-8564	268	25	corresponding	corresponding	ADJ
easat-8564	268	26	hypothesis	hypothesis	NOUN
easat-8564	268	27	from	from	ADP
easat-8564	268	28	h1	h1	NOUN
easat-8564	268	29	to	to	ADP
easat-8564	268	30	h7	h7	PROPN
easat-8564	268	31	.	.	PUNCT
easat-8564	269	1	6.1	6.1	NUM
easat-8564	269	2	.	.	PUNCT
easat-8564	270	1	descriptive	descriptive	ADJ
easat-8564	270	2	statistics	statistic	NOUN
easat-8564	270	3	analysis	analysis	VERB
easat-8564	270	4	the	the	DET
easat-8564	270	5	descriptive	descriptive	ADJ
easat-8564	270	6	statistics	statistic	NOUN
easat-8564	270	7	focused	focus	VERB
easat-8564	270	8	exclusively	exclusively	ADV
easat-8564	270	9	on	on	ADP
easat-8564	270	10	direct	direct	ADJ
easat-8564	270	11	relationship	relationship	NOUN
easat-8564	270	12	between	between	ADP
easat-8564	270	13	the	the	DET
easat-8564	270	14	ivs	ivs	NOUN
easat-8564	270	15	which	which	PRON
easat-8564	270	16	are	be	AUX
easat-8564	270	17	profitability	profitability	NOUN
easat-8564	270	18	,	,	PUNCT
easat-8564	270	19	leverage	leverage	NOUN
easat-8564	270	20	,	,	PUNCT
easat-8564	270	21	board	board	NOUN
easat-8564	270	22	size	size	NOUN
easat-8564	270	23	,	,	PUNCT
easat-8564	270	24	director	director	NOUN
easat-8564	270	25	competency	competency	NOUN
easat-8564	270	26	,	,	PUNCT
easat-8564	270	27	female	female	ADJ
easat-8564	270	28	directors	director	NOUN
easat-8564	270	29	,	,	PUNCT
easat-8564	270	30	director	director	NOUN
easat-8564	270	31	remuneration	remuneration	NOUN
easat-8564	270	32	,	,	PUNCT
easat-8564	270	33	and	and	CCONJ
easat-8564	270	34	ceo	ceo	NOUN
easat-8564	270	35	duality	duality	NOUN
easat-8564	270	36	,	,	PUNCT
easat-8564	270	37	and	and	CCONJ
easat-8564	270	38	the	the	DET
easat-8564	270	39	dvs	dvs	NOUN
easat-8564	270	40	,	,	PUNCT
easat-8564	270	41	cta	cta	PROPN
easat-8564	270	42	,	,	PUNCT
easat-8564	270	43	proxied	proxie	VERB
easat-8564	270	44	by	by	ADP
easat-8564	270	45	the	the	DET
easat-8564	270	46	etr	etr	PROPN
easat-8564	270	47	.	.	PUNCT
easat-8564	271	1	the	the	DET
easat-8564	271	2	data	datum	NOUN
easat-8564	271	3	in	in	ADP
easat-8564	271	4	table	table	NOUN
easat-8564	271	5	1	1	NUM
easat-8564	271	6	and	and	CCONJ
easat-8564	271	7	table	table	NOUN
easat-8564	271	8	2	2	NUM
easat-8564	271	9	comprises	comprise	VERB
easat-8564	271	10	663	663	NUM
easat-8564	271	11	company	company	NOUN
easat-8564	271	12	-	-	PUNCT
easat-8564	271	13	year	year	NOUN
easat-8564	271	14	observations	observation	NOUN
easat-8564	271	15	for	for	ADP
easat-8564	271	16	public	public	ADJ
easat-8564	271	17	listed	list	VERB
easat-8564	271	18	firms	firm	NOUN
easat-8564	271	19	in	in	ADP
easat-8564	271	20	malaysia	malaysia	PROPN
easat-8564	271	21	from	from	ADP
easat-8564	271	22	year	year	NOUN
easat-8564	271	23	2021	2021	NUM
easat-8564	271	24	to	to	ADP
easat-8564	271	25	2023	2023	NUM
easat-8564	271	26	.	.	PUNCT
easat-8564	272	1	table	table	NOUN
easat-8564	272	2	1	1	NUM
easat-8564	272	3	.	.	PUNCT
easat-8564	272	4	descriptive	descriptive	ADJ
easat-8564	272	5	statistic	statistic	NOUN
easat-8564	272	6	of	of	ADP
easat-8564	272	7	the	the	DET
easat-8564	272	8	dependent	dependent	ADJ
easat-8564	272	9	variables	variable	NOUN
easat-8564	272	10	(	(	PUNCT
easat-8564	272	11	dvs	dvs	NOUN
easat-8564	272	12	)	)	PUNCT
easat-8564	272	13	.	.	PUNCT
easat-8564	273	1	variables	variable	NOUN
easat-8564	273	2	obs	obs	PROPN
easat-8564	273	3	.	.	PUNCT
easat-8564	274	1	mean	mean	PROPN
easat-8564	274	2	min	min	PROPN
easat-8564	274	3	.	.	PROPN
easat-8564	274	4	max	max	PROPN
easat-8564	274	5	.	.	PUNCT
easat-8564	275	1	std	std	PROPN
easat-8564	275	2	.	.	PROPN
easat-8564	275	3	dev	dev	PROPN
easat-8564	275	4	.	.	PUNCT
easat-8564	276	1	etr	etr	PROPN
easat-8564	276	2	663	663	NUM
easat-8564	276	3	0.235	0.235	NUM
easat-8564	276	4	0.00	0.00	NUM
easat-8564	276	5	0.93	0.93	NUM
easat-8564	276	6	0.13	0.13	NUM
easat-8564	276	7	note	note	NOUN
easat-8564	276	8	:	:	PUNCT
easat-8564	277	1	etr	etr	PROPN
easat-8564	277	2	=	=	PUNCT
easat-8564	277	3	effective	effective	ADJ
easat-8564	277	4	tax	tax	NOUN
easat-8564	277	5	rate	rate	NOUN
easat-8564	277	6	.	.	PUNCT
easat-8564	277	7	table	table	NOUN
easat-8564	277	8	2	2	NUM
easat-8564	277	9	.	.	PUNCT
easat-8564	277	10	descriptive	descriptive	ADJ
easat-8564	277	11	statistic	statistic	NOUN
easat-8564	277	12	of	of	ADP
easat-8564	277	13	the	the	DET
easat-8564	277	14	independent	independent	ADJ
easat-8564	277	15	variables	variable	NOUN
easat-8564	277	16	(	(	PUNCT
easat-8564	277	17	ivs	ivs	NOUN
easat-8564	277	18	)	)	PUNCT
easat-8564	277	19	.	.	PUNCT
easat-8564	278	1	variables	variable	NOUN
easat-8564	278	2	obs	obs	PROPN
easat-8564	278	3	.	.	PUNCT
easat-8564	279	1	mean	mean	PROPN
easat-8564	279	2	min	min	PROPN
easat-8564	279	3	.	.	PROPN
easat-8564	279	4	max	max	PROPN
easat-8564	279	5	.	.	PUNCT
easat-8564	280	1	std	std	PROPN
easat-8564	280	2	.	.	PUNCT
easat-8564	280	3	dev	dev	PROPN
easat-8564	280	4	.	.	PUNCT
easat-8564	281	1	roe	roe	PROPN
easat-8564	281	2	663	663	NUM
easat-8564	281	3	10.563	10.563	NUM
easat-8564	281	4	-29.3	-29.3	NUM
easat-8564	281	5	187.64	187.64	NUM
easat-8564	281	6	18.67	18.67	NUM
easat-8564	281	7	lev	lev	NOUN
easat-8564	281	8	663	663	NUM
easat-8564	281	9	0.181	0.181	NUM
easat-8564	281	10	0.00	0.00	NUM
easat-8564	281	11	0.66	0.66	NUM
easat-8564	281	12	0.16	0.16	NUM
easat-8564	281	13	bosize	bosize	VERB
easat-8564	281	14	663	663	NUM
easat-8564	281	15	8.189	8.189	NUM
easat-8564	281	16	4.00	4.00	NUM
easat-8564	281	17	15.00	15.00	NUM
easat-8564	281	18	2.04	2.04	NUM
easat-8564	281	19	dcomp	dcomp	ADP
easat-8564	281	20	663	663	NUM
easat-8564	281	21	0.311	0.311	NUM
easat-8564	281	22	0.00	0.00	NUM
easat-8564	281	23	1.00	1.00	NUM
easat-8564	281	24	0.15	0.15	NUM
easat-8564	281	25	female	female	ADJ
easat-8564	281	26	663	663	NUM
easat-8564	281	27	0.246	0.246	NUM
easat-8564	281	28	0.00	0.00	NUM
easat-8564	281	29	1.00	1.00	NUM
easat-8564	281	30	0.13	0.13	NUM
easat-8564	281	31	drem	drem	VERB
easat-8564	281	32	663	663	NUM
easat-8564	281	33	7.365	7.365	NUM
easat-8564	281	34	0.12	0.12	NUM
easat-8564	281	35	96.60	96.60	NUM
easat-8564	281	36	9.84	9.84	NUM
easat-8564	281	37	ceodual	ceodual	ADJ
easat-8564	281	38	663	663	NUM
easat-8564	281	39	0.074	0.074	NUM
easat-8564	281	40	0.00	0.00	NUM
easat-8564	281	41	1.00	1.00	NUM
easat-8564	281	42	0.26	0.26	NUM
easat-8564	281	43	note	note	NOUN
easat-8564	281	44	:	:	PUNCT
easat-8564	281	45	roe	roe	NOUN
easat-8564	281	46	=	=	NOUN
easat-8564	281	47	profitability	profitability	NOUN
easat-8564	281	48	returns	return	NOUN
easat-8564	281	49	on	on	ADP
easat-8564	281	50	equity	equity	NOUN
easat-8564	281	51	;	;	PUNCT
easat-8564	281	52	lev	lev	NOUN
easat-8564	281	53	=	=	SYM
easat-8564	281	54	leverage	leverage	NOUN
easat-8564	281	55	;	;	PUNCT
easat-8564	281	56	bosize	bosize	NOUN
easat-8564	281	57	=	=	SYM
easat-8564	281	58	board	board	NOUN
easat-8564	281	59	size	size	NOUN
easat-8564	281	60	;	;	PUNCT
easat-8564	281	61	dcomp	dcomp	NOUN
easat-8564	281	62	=	=	PROPN
easat-8564	281	63	director	director	NOUN
easat-8564	281	64	competency	competency	NOUN
easat-8564	281	65	;	;	PUNCT
easat-8564	281	66	female	female	ADJ
easat-8564	281	67	=	=	SYM
easat-8564	281	68	female	female	ADJ
easat-8564	281	69	director	director	NOUN
easat-8564	281	70	;	;	PUNCT
easat-8564	281	71	drem	drem	PROPN
easat-8564	281	72	=	=	SYM
easat-8564	281	73	director	director	NOUN
easat-8564	281	74	’s	’s	PART
easat-8564	281	75	remuneration	remuneration	NOUN
easat-8564	281	76	;	;	PUNCT
easat-8564	281	77	ceodual	ceodual	ADJ
easat-8564	281	78	=	=	PROPN
easat-8564	281	79	ceo	ceo	NOUN
easat-8564	281	80	duality	duality	NOUN
easat-8564	281	81	.	.	PUNCT
easat-8564	282	1	the	the	DET
easat-8564	282	2	etr	etr	PROPN
easat-8564	282	3	in	in	ADP
easat-8564	282	4	table	table	NOUN
easat-8564	282	5	1	1	NUM
easat-8564	282	6	has	have	VERB
easat-8564	282	7	a	a	DET
easat-8564	282	8	mean	mean	NOUN
easat-8564	282	9	of	of	ADP
easat-8564	282	10	0.235	0.235	NUM
easat-8564	282	11	,	,	PUNCT
easat-8564	282	12	signalling	signal	VERB
easat-8564	282	13	that	that	SCONJ
easat-8564	282	14	businesses	business	NOUN
easat-8564	282	15	on	on	ADP
easat-8564	282	16	average	average	ADJ
easat-8564	282	17	pay	pay	VERB
easat-8564	282	18	23.5	23.5	NUM
easat-8564	282	19	%	%	NOUN
easat-8564	282	20	of	of	ADP
easat-8564	282	21	their	their	PRON
easat-8564	282	22	earnings	earning	NOUN
easat-8564	282	23	as	as	ADP
easat-8564	282	24	tax	tax	NOUN
easat-8564	282	25	.	.	PUNCT
easat-8564	283	1	the	the	DET
easat-8564	283	2	minimum	minimum	PROPN
easat-8564	283	3	etr	etr	PROPN
easat-8564	283	4	is	be	AUX
easat-8564	283	5	0.00	0.00	NUM
easat-8564	283	6	and	and	CCONJ
easat-8564	283	7	whereby	whereby	SCONJ
easat-8564	283	8	the	the	DET
easat-8564	283	9	maximum	maximum	NOUN
easat-8564	283	10	is	be	AUX
easat-8564	283	11	0.93	0.93	NUM
easat-8564	283	12	.	.	PUNCT
easat-8564	284	1	alongside	alongside	ADV
easat-8564	284	2	with	with	ADP
easat-8564	284	3	a	a	DET
easat-8564	284	4	standard	standard	ADJ
easat-8564	284	5	deviation	deviation	NOUN
easat-8564	284	6	of	of	ADP
easat-8564	284	7	0.13	0.13	NUM
easat-8564	284	8	,	,	PUNCT
easat-8564	284	9	it	it	PRON
easat-8564	284	10	reflects	reflect	VERB
easat-8564	284	11	considerable	considerable	ADJ
easat-8564	284	12	heterogeneity	heterogeneity	NOUN
easat-8564	284	13	in	in	ADP
easat-8564	284	14	tax	tax	NOUN
easat-8564	284	15	burdens	burden	NOUN
easat-8564	284	16	.	.	PUNCT
easat-8564	285	1	these	these	DET
easat-8564	285	2	variations	variation	NOUN
easat-8564	285	3	suggest	suggest	VERB
easat-8564	285	4	differing	differing	ADJ
easat-8564	285	5	levels	level	NOUN
easat-8564	285	6	of	of	ADP
easat-8564	285	7	tax	tax	NOUN
easat-8564	285	8	planning	planning	NOUN
easat-8564	285	9	or	or	CCONJ
easat-8564	285	10	avoidance	avoidance	NOUN
easat-8564	285	11	strategies	strategy	NOUN
easat-8564	285	12	among	among	ADP
easat-8564	285	13	firms	firm	NOUN
easat-8564	285	14	,	,	PUNCT
easat-8564	285	15	which	which	PRON
easat-8564	285	16	directly	directly	ADV
easat-8564	285	17	ties	tie	VERB
easat-8564	285	18	to	to	PART
easat-8564	285	19	cg	cg	VERB
easat-8564	285	20	and	and	CCONJ
easat-8564	285	21	financial	financial	ADJ
easat-8564	285	22	performance	performance	NOUN
easat-8564	285	23	attributes	attribute	NOUN
easat-8564	285	24	.	.	PUNCT
easat-8564	286	1	profitability	profitability	NOUN
easat-8564	286	2	measured	measure	VERB
easat-8564	286	3	as	as	ADP
easat-8564	286	4	return	return	NOUN
easat-8564	286	5	on	on	ADP
easat-8564	286	6	equity	equity	NOUN
easat-8564	286	7	(	(	PUNCT
easat-8564	286	8	roe	roe	PROPN
easat-8564	286	9	)	)	PUNCT
easat-8564	286	10	in	in	ADP
easat-8564	286	11	table	table	NOUN
easat-8564	286	12	2	2	NUM
easat-8564	286	13	,	,	PUNCT
easat-8564	286	14	averages	average	VERB
easat-8564	286	15	10.56	10.56	NUM
easat-8564	286	16	%	%	NOUN
easat-8564	286	17	,	,	PUNCT
easat-8564	286	18	ranging	range	VERB
easat-8564	286	19	from	from	ADP
easat-8564	286	20	-29.3	-29.3	NOUN
easat-8564	286	21	%	%	NOUN
easat-8564	286	22	to	to	ADP
easat-8564	286	23	187.64	187.64	NUM
easat-8564	286	24	%	%	NOUN
easat-8564	286	25	,	,	PUNCT
easat-8564	286	26	highlighting	highlight	VERB
easat-8564	286	27	significant	significant	ADJ
easat-8564	286	28	disparities	disparity	NOUN
easat-8564	286	29	in	in	ADP
easat-8564	286	30	firm	firm	ADJ
easat-8564	286	31	performance	performance	NOUN
easat-8564	286	32	.	.	PUNCT
easat-8564	287	1	this	this	DET
easat-8564	287	2	variability	variability	NOUN
easat-8564	287	3	can	can	AUX
easat-8564	287	4	directly	directly	ADV
easat-8564	287	5	influence	influence	VERB
easat-8564	287	6	a	a	DET
easat-8564	287	7	company	company	NOUN
easat-8564	287	8	’s	’s	PART
easat-8564	287	9	ability	ability	NOUN
easat-8564	287	10	and	and	CCONJ
easat-8564	287	11	motivation	motivation	NOUN
easat-8564	287	12	to	to	PART
easat-8564	287	13	participate	participate	VERB
easat-8564	287	14	in	in	ADP
easat-8564	287	15	income	income	NOUN
easat-8564	287	16	tax	tax	NOUN
easat-8564	287	17	evasion	evasion	NOUN
easat-8564	287	18	.	.	PUNCT
easat-8564	288	1	more	more	ADV
easat-8564	288	2	profitable	profitable	ADJ
easat-8564	288	3	firms	firm	NOUN
easat-8564	288	4	often	often	ADV
easat-8564	288	5	have	have	VERB
easat-8564	288	6	more	more	ADJ
easat-8564	288	7	resources	resource	NOUN
easat-8564	288	8	to	to	PART
easat-8564	288	9	implement	implement	VERB
easat-8564	288	10	strategic	strategic	ADJ
easat-8564	288	11	tax	tax	NOUN
easat-8564	288	12	planning	planning	NOUN
easat-8564	288	13	.	.	PUNCT
easat-8564	289	1	leverage	leverage	NOUN
easat-8564	289	2	,	,	PUNCT
easat-8564	289	3	or	or	CCONJ
easat-8564	289	4	the	the	DET
easat-8564	289	5	debt	debt	NOUN
easat-8564	289	6	-	-	PUNCT
easat-8564	289	7	to	to	ADP
easat-8564	289	8	-	-	PUNCT
easat-8564	289	9	assets	asset	NOUN
easat-8564	289	10	ratio	ratio	NOUN
easat-8564	289	11	,	,	PUNCT
easat-8564	289	12	averages	average	NOUN
easat-8564	289	13	0.181	0.181	NUM
easat-8564	289	14	,	,	PUNCT
easat-8564	289	15	suggesting	suggest	VERB
easat-8564	289	16	that	that	SCONJ
easat-8564	289	17	malaysian	malaysian	ADJ
easat-8564	289	18	firms	firm	NOUN
easat-8564	289	19	typically	typically	ADV
easat-8564	289	20	finance	finance	VERB
easat-8564	289	21	about	about	ADV
easat-8564	289	22	18	18	NUM
easat-8564	289	23	%	%	NOUN
easat-8564	289	24	of	of	ADP
easat-8564	289	25	their	their	PRON
easat-8564	289	26	assets	asset	NOUN
easat-8564	289	27	via	via	ADP
easat-8564	289	28	debt	debt	NOUN
easat-8564	289	29	.	.	PUNCT
easat-8564	290	1	this	this	PRON
easat-8564	290	2	is	be	AUX
easat-8564	290	3	relevant	relevant	ADJ
easat-8564	290	4	as	as	SCONJ
easat-8564	290	5	debt	debt	NOUN
easat-8564	290	6	allows	allow	VERB
easat-8564	290	7	firms	firm	NOUN
easat-8564	290	8	to	to	PART
easat-8564	290	9	benefit	benefit	VERB
easat-8564	290	10	from	from	ADP
easat-8564	290	11	interest	interest	NOUN
easat-8564	290	12	deductibility	deductibility	NOUN
easat-8564	290	13	,	,	PUNCT
easat-8564	290	14	potentially	potentially	ADV
easat-8564	290	15	lowering	lower	VERB
easat-8564	290	16	etrs	etrs	ADJ
easat-8564	290	17	.	.	PUNCT
easat-8564	291	1	board	board	NOUN
easat-8564	291	2	size	size	NOUN
easat-8564	291	3	averages	average	NOUN
easat-8564	291	4	at	at	ADP
easat-8564	291	5	8.19	8.19	NUM
easat-8564	291	6	directors	director	NOUN
easat-8564	291	7	,	,	PUNCT
easat-8564	291	8	which	which	PRON
easat-8564	291	9	falls	fall	VERB
easat-8564	291	10	within	within	ADP
easat-8564	291	11	governance	governance	NOUN
easat-8564	291	12	norms	norm	NOUN
easat-8564	291	13	,	,	PUNCT
easat-8564	291	14	while	while	SCONJ
easat-8564	291	15	female	female	ADJ
easat-8564	291	16	board	board	NOUN
easat-8564	291	17	representation	representation	NOUN
easat-8564	291	18	averages	average	NOUN
easat-8564	291	19	24.6	24.6	NUM
easat-8564	291	20	%	%	NOUN
easat-8564	291	21	,	,	PUNCT
easat-8564	291	22	indicating	indicate	VERB
easat-8564	291	23	growing	grow	VERB
easat-8564	291	24	board	board	NOUN
easat-8564	291	25	diversity	diversity	NOUN
easat-8564	291	26	.	.	PUNCT
easat-8564	292	1	director	director	NOUN
easat-8564	292	2	competency	competency	PROPN
easat-8564	292	3	(	(	PUNCT
easat-8564	292	4	those	those	PRON
easat-8564	292	5	with	with	ADP
easat-8564	292	6	financial	financial	ADJ
easat-8564	292	7	/	/	SYM
easat-8564	292	8	accounting	accounting	NOUN
easat-8564	292	9	backgrounds	background	NOUN
easat-8564	292	10	)	)	PUNCT
easat-8564	292	11	shows	show	VERB
easat-8564	292	12	a	a	DET
easat-8564	292	13	mean	mean	NOUN
easat-8564	292	14	of	of	ADP
easat-8564	292	15	0.311	0.311	NUM
easat-8564	292	16	,	,	PUNCT
easat-8564	292	17	and	and	CCONJ
easat-8564	292	18	director	director	NOUN
easat-8564	292	19	remuneration	remuneration	NOUN
easat-8564	292	20	averages	average	NOUN
easat-8564	292	21	rm7.36	rm7.36	VERB
easat-8564	292	22	million	million	NUM
easat-8564	292	23	,	,	PUNCT
easat-8564	292	24	with	with	ADP
easat-8564	292	25	a	a	DET
easat-8564	292	26	wide	wide	ADJ
easat-8564	292	27	range	range	NOUN
easat-8564	292	28	from	from	ADP
easat-8564	292	29	rm0.12	rm0.12	NOUN
easat-8564	292	30	to	to	ADP
easat-8564	292	31	rm96.6	rm96.6	PROPN
easat-8564	292	32	million	million	NUM
easat-8564	292	33	,	,	PUNCT
easat-8564	292	34	potentially	potentially	ADV
easat-8564	292	35	indicating	indicate	VERB
easat-8564	292	36	diverse	diverse	ADJ
easat-8564	292	37	incentive	incentive	NOUN
easat-8564	292	38	structures	structure	NOUN
easat-8564	292	39	.	.	PUNCT
easat-8564	293	1	ceo	ceo	NOUN
easat-8564	293	2	duality	duality	NOUN
easat-8564	293	3	,	,	PUNCT
easat-8564	293	4	present	present	ADJ
easat-8564	293	5	in	in	ADP
easat-8564	293	6	only	only	ADV
easat-8564	293	7	7.4	7.4	NUM
easat-8564	293	8	%	%	NOUN
easat-8564	293	9	of	of	ADP
easat-8564	293	10	firms	firm	NOUN
easat-8564	293	11	,	,	PUNCT
easat-8564	293	12	reflects	reflect	VERB
easat-8564	293	13	limited	limited	ADJ
easat-8564	293	14	adoption	adoption	NOUN
easat-8564	293	15	of	of	ADP
easat-8564	293	16	combined	combined	ADJ
easat-8564	293	17	leadership	leadership	NOUN
easat-8564	293	18	roles	role	NOUN
easat-8564	293	19	in	in	ADP
easat-8564	293	20	line	line	NOUN
easat-8564	293	21	with	with	ADP
easat-8564	293	22	malaysia	malaysia	PROPN
easat-8564	293	23	’s	’s	PART
easat-8564	293	24	governance	governance	PROPN
easat-8564	293	25	code	code	NOUN
easat-8564	293	26	.	.	PUNCT
easat-8564	294	1	collectively	collectively	ADV
easat-8564	294	2	,	,	PUNCT
easat-8564	294	3	these	these	DET
easat-8564	294	4	descriptive	descriptive	ADJ
easat-8564	294	5	metrics	metric	NOUN
easat-8564	294	6	from	from	ADP
easat-8564	294	7	table	table	NOUN
easat-8564	294	8	1	1	NUM
easat-8564	294	9	and	and	CCONJ
easat-8564	294	10	table	table	NOUN
easat-8564	294	11	2	2	NUM
easat-8564	294	12	form	form	NOUN
easat-8564	294	13	a	a	DET
easat-8564	294	14	baseline	baseline	ADJ
easat-8564	294	15	interpretation	interpretation	NOUN
easat-8564	294	16	of	of	ADP
easat-8564	294	17	how	how	SCONJ
easat-8564	294	18	economic	economic	ADJ
easat-8564	294	19	and	and	CCONJ
easat-8564	294	20	governance	governance	NOUN
easat-8564	294	21	considerations	consideration	NOUN
easat-8564	294	22	may	may	AUX
easat-8564	294	23	directly	directly	ADV
easat-8564	294	24	impact	impact	VERB
easat-8564	294	25	taxation	taxation	NOUN
easat-8564	294	26	behaviour	behaviour	NOUN
easat-8564	294	27	.	.	PUNCT
easat-8564	295	1	lower	low	ADJ
easat-8564	295	2	etrs	etrs	ADJ
easat-8564	295	3	269	269	NUM
easat-8564	295	4	edelweiss	edelweiss	PROPN
easat-8564	295	5	applied	apply	VERB
easat-8564	295	6	science	science	NOUN
easat-8564	295	7	and	and	CCONJ
easat-8564	295	8	technology	technology	NOUN
easat-8564	295	9	issn	issn	PROPN
easat-8564	295	10	:	:	PUNCT
easat-8564	295	11	2576	2576	NUM
easat-8564	295	12	-	-	SYM
easat-8564	295	13	8484	8484	NUM
easat-8564	295	14	vol	vol	NOUN
easat-8564	295	15	.	.	PROPN
easat-8564	296	1	9	9	NUM
easat-8564	296	2	,	,	PUNCT
easat-8564	296	3	no	no	INTJ
easat-8564	296	4	.	.	NOUN
easat-8564	297	1	7	7	NUM
easat-8564	297	2	:	:	SYM
easat-8564	297	3	260	260	NUM
easat-8564	297	4	-	-	SYM
easat-8564	297	5	276	276	NUM
easat-8564	297	6	,	,	PUNCT
easat-8564	297	7	2025	2025	NUM
easat-8564	297	8	doi	doi	NOUN
easat-8564	297	9	:	:	PUNCT
easat-8564	297	10	10.55214/25768484.v9i7.8564	10.55214/25768484.v9i7.8564	NUM
easat-8564	297	11	©	©	NOUN
easat-8564	297	12	2025	2025	NUM
easat-8564	297	13	by	by	ADP
easat-8564	297	14	the	the	DET
easat-8564	297	15	authors	author	NOUN
easat-8564	297	16	;	;	PUNCT
easat-8564	297	17	licensee	licensee	PROPN
easat-8564	297	18	learning	learning	PROPN
easat-8564	297	19	gate	gate	NOUN
easat-8564	297	20	linked	link	VERB
easat-8564	297	21	to	to	ADP
easat-8564	297	22	higher	high	ADJ
easat-8564	297	23	profitability	profitability	NOUN
easat-8564	297	24	,	,	PUNCT
easat-8564	297	25	greater	great	ADJ
easat-8564	297	26	leverage	leverage	NOUN
easat-8564	297	27	,	,	PUNCT
easat-8564	297	28	and	and	CCONJ
easat-8564	297	29	director	director	NOUN
easat-8564	297	30	incentives	incentive	NOUN
easat-8564	297	31	are	be	AUX
easat-8564	297	32	consistent	consistent	ADJ
easat-8564	297	33	with	with	ADP
easat-8564	297	34	hypotheses	hypothesis	NOUN
easat-8564	297	35	that	that	SCONJ
easat-8564	297	36	these	these	DET
easat-8564	297	37	ivs	ivs	NOUN
easat-8564	297	38	influence	influence	NOUN
easat-8564	297	39	cta	cta	NOUN
easat-8564	297	40	.	.	PUNCT
easat-8564	298	1	6.2	6.2	NUM
easat-8564	298	2	.	.	PUNCT
easat-8564	299	1	correlation	correlation	NOUN
easat-8564	299	2	analysis	analysis	NOUN
easat-8564	299	3	the	the	DET
easat-8564	299	4	pearson	pearson	PROPN
easat-8564	299	5	correlation	correlation	NOUN
easat-8564	299	6	matrix	matrix	NOUN
easat-8564	299	7	is	be	AUX
easat-8564	299	8	presented	present	VERB
easat-8564	299	9	in	in	ADP
easat-8564	299	10	table	table	NOUN
easat-8564	299	11	3	3	NUM
easat-8564	299	12	below	below	ADP
easat-8564	299	13	that	that	PRON
easat-8564	299	14	guides	guide	VERB
easat-8564	299	15	the	the	DET
easat-8564	299	16	preliminary	preliminary	ADJ
easat-8564	299	17	understanding	understanding	NOUN
easat-8564	299	18	of	of	ADP
easat-8564	299	19	direct	direct	ADJ
easat-8564	299	20	associations	association	NOUN
easat-8564	299	21	before	before	ADP
easat-8564	299	22	regression	regression	NOUN
easat-8564	299	23	analysis	analysis	NOUN
easat-8564	299	24	.	.	PUNCT
easat-8564	300	1	the	the	DET
easat-8564	300	2	correlation	correlation	NOUN
easat-8564	300	3	analysis	analysis	NOUN
easat-8564	300	4	assesses	assess	VERB
easat-8564	300	5	the	the	DET
easat-8564	300	6	strength	strength	NOUN
easat-8564	300	7	and	and	CCONJ
easat-8564	300	8	direction	direction	NOUN
easat-8564	300	9	of	of	ADP
easat-8564	300	10	associations	association	NOUN
easat-8564	300	11	between	between	ADP
easat-8564	300	12	the	the	DET
easat-8564	300	13	dependent	dependent	ADJ
easat-8564	300	14	variable	variable	NOUN
easat-8564	300	15	with	with	ADP
easat-8564	300	16	the	the	DET
easat-8564	300	17	etr	etr	PROPN
easat-8564	300	18	as	as	ADP
easat-8564	300	19	representing	represent	VERB
easat-8564	300	20	cta	cta	NOUN
easat-8564	300	21	and	and	CCONJ
easat-8564	300	22	key	key	ADJ
easat-8564	300	23	ivs	ivs	NOUN
easat-8564	300	24	including	include	VERB
easat-8564	300	25	profitability	profitability	NOUN
easat-8564	300	26	,	,	PUNCT
easat-8564	300	27	leverage	leverage	NOUN
easat-8564	300	28	,	,	PUNCT
easat-8564	300	29	board	board	NOUN
easat-8564	300	30	size	size	NOUN
easat-8564	300	31	,	,	PUNCT
easat-8564	300	32	director	director	NOUN
easat-8564	300	33	competency	competency	NOUN
easat-8564	300	34	,	,	PUNCT
easat-8564	300	35	female	female	ADJ
easat-8564	300	36	directors	director	NOUN
easat-8564	300	37	,	,	PUNCT
easat-8564	300	38	director	director	NOUN
easat-8564	300	39	remuneration	remuneration	NOUN
easat-8564	300	40	,	,	PUNCT
easat-8564	300	41	and	and	CCONJ
easat-8564	300	42	ceo	ceo	NOUN
easat-8564	300	43	duality	duality	NOUN
easat-8564	300	44	.	.	PUNCT
easat-8564	301	1	the	the	DET
easat-8564	301	2	correlation	correlation	NOUN
easat-8564	301	3	coefficient	coefficient	NOUN
easat-8564	301	4	of	of	ADP
easat-8564	301	5	0.207	0.207	NUM
easat-8564	301	6	shows	show	VERB
easat-8564	301	7	that	that	SCONJ
easat-8564	301	8	leverage	leverage	NOUN
easat-8564	301	9	(	(	PUNCT
easat-8564	301	10	lev	lev	NOUN
easat-8564	301	11	)	)	PUNCT
easat-8564	301	12	has	have	VERB
easat-8564	301	13	the	the	DET
easat-8564	301	14	strongest	strong	ADJ
easat-8564	301	15	positive	positive	ADJ
easat-8564	301	16	relationship	relationship	NOUN
easat-8564	301	17	with	with	ADP
easat-8564	301	18	etr	etr	PROPN
easat-8564	301	19	in	in	ADP
easat-8564	301	20	table	table	NOUN
easat-8564	301	21	3	3	NUM
easat-8564	301	22	.	.	PUNCT
easat-8564	302	1	this	this	PRON
easat-8564	302	2	suggests	suggest	VERB
easat-8564	302	3	that	that	SCONJ
easat-8564	302	4	businesses	business	NOUN
easat-8564	302	5	with	with	ADP
easat-8564	302	6	higher	high	ADJ
easat-8564	302	7	leverage	leverage	NOUN
easat-8564	302	8	often	often	ADV
easat-8564	302	9	face	face	VERB
easat-8564	302	10	larger	large	ADJ
easat-8564	302	11	tax	tax	NOUN
easat-8564	302	12	burdens	burden	NOUN
easat-8564	302	13	.	.	PUNCT
easat-8564	303	1	while	while	SCONJ
easat-8564	303	2	leverage	leverage	NOUN
easat-8564	303	3	is	be	AUX
easat-8564	303	4	connected	connect	VERB
easat-8564	303	5	to	to	ADP
easat-8564	303	6	tax	tax	NOUN
easat-8564	303	7	benefits	benefit	NOUN
easat-8564	303	8	because	because	SCONJ
easat-8564	303	9	interest	interest	NOUN
easat-8564	303	10	payments	payment	NOUN
easat-8564	303	11	can	can	AUX
easat-8564	303	12	be	be	AUX
easat-8564	303	13	deducted	deduct	VERB
easat-8564	303	14	.	.	PUNCT
easat-8564	304	1	this	this	DET
easat-8564	304	2	dataset	dataset	NOUN
easat-8564	304	3	also	also	ADV
easat-8564	304	4	further	far	ADV
easat-8564	304	5	indicates	indicate	VERB
easat-8564	304	6	that	that	SCONJ
easat-8564	304	7	the	the	DET
easat-8564	304	8	companies	company	NOUN
easat-8564	304	9	with	with	ADP
easat-8564	304	10	high	high	ADJ
easat-8564	304	11	levels	level	NOUN
easat-8564	304	12	of	of	ADP
easat-8564	304	13	debt	debt	NOUN
easat-8564	304	14	might	might	AUX
easat-8564	304	15	face	face	VERB
easat-8564	304	16	tighter	tight	ADJ
easat-8564	304	17	regulatory	regulatory	ADJ
easat-8564	304	18	oversight	oversight	NOUN
easat-8564	304	19	.	.	PUNCT
easat-8564	305	1	this	this	PRON
easat-8564	305	2	then	then	ADV
easat-8564	305	3	causes	cause	VERB
easat-8564	305	4	the	the	DET
easat-8564	305	5	company	company	NOUN
easat-8564	305	6	to	to	PART
easat-8564	305	7	restrict	restrict	VERB
easat-8564	305	8	the	the	DET
easat-8564	305	9	ability	ability	NOUN
easat-8564	305	10	to	to	PART
easat-8564	305	11	engage	engage	VERB
easat-8564	305	12	in	in	ADP
easat-8564	305	13	bold	bold	ADJ
easat-8564	305	14	tax	tax	NOUN
easat-8564	305	15	planning	planning	NOUN
easat-8564	305	16	strategies	strategy	NOUN
easat-8564	305	17	.	.	PUNCT
easat-8564	306	1	fahmi	fahmi	PROPN
easat-8564	306	2	and	and	CCONJ
easat-8564	306	3	naibaho	naibaho	NOUN
easat-8564	307	1	[	[	X
easat-8564	307	2	25	25	NUM
easat-8564	307	3	]	]	PUNCT
easat-8564	307	4	noted	note	VERB
easat-8564	307	5	that	that	SCONJ
easat-8564	307	6	companies	company	NOUN
easat-8564	307	7	carrying	carry	VERB
easat-8564	307	8	more	more	ADJ
easat-8564	307	9	debt	debt	NOUN
easat-8564	307	10	often	often	ADV
easat-8564	307	11	find	find	VERB
easat-8564	307	12	themselves	themselves	PRON
easat-8564	307	13	dealing	deal	VERB
easat-8564	307	14	with	with	ADP
easat-8564	307	15	rising	rise	VERB
easat-8564	307	16	tax	tax	NOUN
easat-8564	307	17	obligations	obligation	NOUN
easat-8564	307	18	due	due	ADJ
easat-8564	307	19	to	to	ADP
easat-8564	307	20	increased	increase	VERB
easat-8564	307	21	scrutiny	scrutiny	NOUN
easat-8564	307	22	or	or	CCONJ
easat-8564	307	23	reduced	reduce	VERB
easat-8564	307	24	flexibility	flexibility	NOUN
easat-8564	307	25	.	.	PUNCT
easat-8564	308	1	this	this	PRON
easat-8564	308	2	aligns	align	VERB
easat-8564	308	3	with	with	ADP
easat-8564	308	4	what	what	PRON
easat-8564	308	5	they	they	PRON
easat-8564	308	6	discovered	discover	VERB
easat-8564	308	7	.	.	PUNCT
easat-8564	309	1	the	the	DET
easat-8564	309	2	presence	presence	NOUN
easat-8564	309	3	of	of	ADP
easat-8564	309	4	female	female	ADJ
easat-8564	309	5	board	board	NOUN
easat-8564	309	6	members	member	NOUN
easat-8564	309	7	shows	show	VERB
easat-8564	309	8	a	a	DET
easat-8564	309	9	positive	positive	ADJ
easat-8564	309	10	correlation	correlation	NOUN
easat-8564	309	11	etr	etr	NOUN
easat-8564	309	12	(	(	PUNCT
easat-8564	309	13	r	r	NOUN
easat-8564	309	14	=	=	SYM
easat-8564	309	15	0.081	0.081	NUM
easat-8564	309	16	)	)	PUNCT
easat-8564	309	17	.	.	PUNCT
easat-8564	310	1	this	this	PRON
easat-8564	310	2	indicates	indicate	VERB
easat-8564	310	3	that	that	SCONJ
easat-8564	310	4	companies	company	NOUN
easat-8564	310	5	with	with	ADP
easat-8564	310	6	more	more	ADJ
easat-8564	310	7	women	woman	NOUN
easat-8564	310	8	in	in	ADP
easat-8564	310	9	leadership	leadership	NOUN
easat-8564	310	10	roles	role	NOUN
easat-8564	310	11	might	might	AUX
easat-8564	310	12	engage	engage	VERB
easat-8564	310	13	in	in	ADP
easat-8564	310	14	less	less	ADJ
easat-8564	310	15	tax	tax	NOUN
easat-8564	310	16	evasion	evasion	NOUN
easat-8564	310	17	,	,	PUNCT
easat-8564	310	18	likely	likely	ADJ
easat-8564	310	19	due	due	ADP
easat-8564	310	20	to	to	ADP
easat-8564	310	21	the	the	DET
easat-8564	310	22	impact	impact	NOUN
easat-8564	310	23	of	of	ADP
easat-8564	310	24	ethical	ethical	ADJ
easat-8564	310	25	governance	governance	NOUN
easat-8564	310	26	practices	practice	NOUN
easat-8564	310	27	.	.	PUNCT
easat-8564	311	1	this	this	PRON
easat-8564	311	2	supports	support	VERB
easat-8564	311	3	the	the	DET
easat-8564	311	4	findings	finding	NOUN
easat-8564	311	5	of	of	ADP
easat-8564	311	6	hidayat	hidayat	PROPN
easat-8564	311	7	and	and	CCONJ
easat-8564	311	8	zuhroh	zuhroh	VERB
easat-8564	312	1	[	[	X
easat-8564	312	2	50	50	NUM
easat-8564	312	3	]	]	PUNCT
easat-8564	312	4	which	which	PRON
easat-8564	312	5	suggest	suggest	VERB
easat-8564	312	6	that	that	SCONJ
easat-8564	312	7	having	have	VERB
easat-8564	312	8	gender	gender	NOUN
easat-8564	312	9	diversity	diversity	NOUN
easat-8564	312	10	on	on	ADP
easat-8564	312	11	boards	board	NOUN
easat-8564	312	12	of	of	ADP
easat-8564	312	13	directors	director	NOUN
easat-8564	312	14	tends	tend	VERB
easat-8564	312	15	to	to	PART
easat-8564	312	16	reduce	reduce	VERB
easat-8564	312	17	aggressive	aggressive	ADJ
easat-8564	312	18	tax	tax	NOUN
easat-8564	312	19	behavior	behavior	NOUN
easat-8564	312	20	.	.	PUNCT
easat-8564	313	1	there	there	PRON
easat-8564	313	2	seems	seem	VERB
easat-8564	313	3	to	to	PART
easat-8564	313	4	be	be	AUX
easat-8564	313	5	a	a	DET
easat-8564	313	6	positive	positive	ADJ
easat-8564	313	7	relationship	relationship	NOUN
easat-8564	313	8	between	between	ADP
easat-8564	313	9	the	the	DET
easat-8564	313	10	number	number	NOUN
easat-8564	313	11	of	of	ADP
easat-8564	313	12	employees	employee	NOUN
easat-8564	313	13	and	and	CCONJ
easat-8564	313	14	the	the	DET
easat-8564	313	15	effective	effective	ADJ
easat-8564	313	16	tax	tax	NOUN
easat-8564	313	17	rate	rate	NOUN
easat-8564	313	18	,	,	PUNCT
easat-8564	313	19	with	with	ADP
easat-8564	313	20	a	a	DET
easat-8564	313	21	correlation	correlation	NOUN
easat-8564	313	22	coefficient	coefficient	NOUN
easat-8564	313	23	of	of	ADP
easat-8564	313	24	0.082	0.082	NUM
easat-8564	313	25	.	.	PUNCT
easat-8564	314	1	this	this	PRON
easat-8564	314	2	signifies	signify	VERB
easat-8564	314	3	that	that	SCONJ
easat-8564	314	4	businesses	business	NOUN
easat-8564	314	5	with	with	ADP
easat-8564	314	6	greater	great	ADJ
easat-8564	314	7	workforces	workforce	NOUN
easat-8564	314	8	might	might	AUX
easat-8564	314	9	experience	experience	VERB
easat-8564	314	10	higher	high	ADJ
easat-8564	314	11	tax	tax	NOUN
easat-8564	314	12	compliance	compliance	NOUN
easat-8564	314	13	,	,	PUNCT
easat-8564	314	14	likely	likely	ADJ
easat-8564	314	15	due	due	ADP
easat-8564	314	16	to	to	ADP
easat-8564	314	17	the	the	DET
easat-8564	314	18	added	add	VERB
easat-8564	314	19	complexity	complexity	NOUN
easat-8564	314	20	of	of	ADP
easat-8564	314	21	their	their	PRON
easat-8564	314	22	operations	operation	NOUN
easat-8564	314	23	and	and	CCONJ
easat-8564	314	24	the	the	DET
easat-8564	314	25	greater	great	ADJ
easat-8564	314	26	scrutiny	scrutiny	NOUN
easat-8564	314	27	they	they	PRON
easat-8564	314	28	encounter	encounter	VERB
easat-8564	314	29	.	.	PUNCT
easat-8564	315	1	bachas	bachas	PROPN
easat-8564	315	2	,	,	PUNCT
easat-8564	315	3	et	et	PROPN
easat-8564	315	4	al	al	PROPN
easat-8564	315	5	.	.	PUNCT
easat-8564	316	1	[	[	X
easat-8564	316	2	64	64	NUM
easat-8564	316	3	]	]	PUNCT
easat-8564	316	4	stressed	stress	VERB
easat-8564	316	5	that	that	SCONJ
easat-8564	316	6	a	a	DET
easat-8564	316	7	non	non	ADJ
easat-8564	316	8	-	-	ADJ
easat-8564	316	9	linear	linear	ADJ
easat-8564	316	10	relationship	relationship	NOUN
easat-8564	316	11	between	between	ADP
easat-8564	316	12	company	company	NOUN
easat-8564	316	13	size	size	NOUN
easat-8564	316	14	and	and	CCONJ
easat-8564	316	15	etr	etr	PROPN
easat-8564	316	16	in	in	ADP
easat-8564	316	17	various	various	ADJ
easat-8564	316	18	global	global	ADJ
easat-8564	316	19	contexts	context	NOUN
easat-8564	316	20	,	,	PUNCT
easat-8564	316	21	in	in	ADP
easat-8564	316	22	which	which	PRON
easat-8564	316	23	suggests	suggest	VERB
easat-8564	316	24	that	that	SCONJ
easat-8564	316	25	their	their	PRON
easat-8564	316	26	results	result	NOUN
easat-8564	316	27	align	align	VERB
easat-8564	316	28	with	with	ADP
easat-8564	316	29	this	this	DET
easat-8564	316	30	observation	observation	NOUN
easat-8564	316	31	.	.	PUNCT
easat-8564	317	1	on	on	ADP
easat-8564	317	2	the	the	DET
easat-8564	317	3	contrary	contrary	NOUN
easat-8564	317	4	,	,	PUNCT
easat-8564	317	5	profitability	profitability	NOUN
easat-8564	317	6	(	(	PUNCT
easat-8564	317	7	roe	roe	NOUN
easat-8564	317	8	)	)	PUNCT
easat-8564	317	9	in	in	ADP
easat-8564	317	10	table	table	NOUN
easat-8564	317	11	3	3	NUM
easat-8564	317	12	reveals	reveal	VERB
easat-8564	317	13	a	a	DET
easat-8564	317	14	weak	weak	ADJ
easat-8564	317	15	negative	negative	ADJ
easat-8564	317	16	correlation	correlation	NOUN
easat-8564	317	17	with	with	ADP
easat-8564	317	18	etr	etr	PROPN
easat-8564	317	19	(	(	PUNCT
easat-8564	317	20	r	r	NOUN
easat-8564	317	21	=	=	SYM
easat-8564	317	22	0.059	0.059	NUM
easat-8564	317	23	)	)	PUNCT
easat-8564	317	24	which	which	PRON
easat-8564	317	25	indicates	indicate	VERB
easat-8564	317	26	that	that	SCONJ
easat-8564	317	27	the	the	DET
easat-8564	317	28	more	more	ADV
easat-8564	317	29	profitable	profitable	ADJ
easat-8564	317	30	businesses	business	NOUN
easat-8564	317	31	may	may	AUX
easat-8564	317	32	avoid	avoid	VERB
easat-8564	317	33	more	more	ADJ
easat-8564	317	34	taxes	taxis	NOUN
easat-8564	317	35	,	,	PUNCT
easat-8564	317	36	while	while	SCONJ
easat-8564	317	37	the	the	DET
easat-8564	317	38	correlation	correlation	NOUN
easat-8564	317	39	requires	require	VERB
easat-8564	317	40	statistical	statistical	ADJ
easat-8564	317	41	backing	backing	NOUN
easat-8564	317	42	.	.	PUNCT
easat-8564	318	1	this	this	PRON
easat-8564	318	2	supports	support	VERB
easat-8564	318	3	strategic	strategic	ADJ
easat-8564	318	4	tax	tax	NOUN
easat-8564	318	5	minimization	minimization	NOUN
easat-8564	318	6	observed	observe	VERB
easat-8564	318	7	in	in	ADP
easat-8564	318	8	profitable	profitable	ADJ
easat-8564	318	9	firms	firm	NOUN
easat-8564	318	10	as	as	SCONJ
easat-8564	318	11	suggested	suggest	VERB
easat-8564	318	12	by	by	ADP
easat-8564	318	13	fahmi	fahmi	PROPN
easat-8564	318	14	and	and	CCONJ
easat-8564	318	15	naibaho	naibaho	NOUN
easat-8564	318	16	[	[	X
easat-8564	318	17	25	25	NUM
easat-8564	318	18	]	]	PUNCT
easat-8564	318	19	.	.	PUNCT
easat-8564	319	1	ceo	ceo	NOUN
easat-8564	319	2	duality	duality	NOUN
easat-8564	319	3	(	(	PUNCT
easat-8564	319	4	ceodual	ceodual	ADJ
easat-8564	319	5	)	)	PUNCT
easat-8564	319	6	and	and	CCONJ
easat-8564	319	7	managerial	managerial	ADJ
easat-8564	319	8	ownership	ownership	NOUN
easat-8564	319	9	(	(	PUNCT
easat-8564	319	10	mo	mo	NOUN
easat-8564	319	11	)	)	PUNCT
easat-8564	319	12	also	also	ADV
easat-8564	319	13	show	show	VERB
easat-8564	319	14	negative	negative	ADJ
easat-8564	319	15	correlations	correlation	NOUN
easat-8564	319	16	with	with	ADP
easat-8564	319	17	etr	etr	PROPN
easat-8564	319	18	(	(	PUNCT
easat-8564	319	19	r	r	NOUN
easat-8564	319	20	=	=	SYM
easat-8564	319	21	-0.048	-0.048	NOUN
easat-8564	319	22	and	and	CCONJ
easat-8564	319	23	-0.055	-0.055	NOUN
easat-8564	319	24	respectively	respectively	ADV
easat-8564	319	25	)	)	PUNCT
easat-8564	319	26	,	,	PUNCT
easat-8564	319	27	indicating	indicate	VERB
easat-8564	319	28	potential	potential	NOUN
easat-8564	319	29	for	for	ADP
easat-8564	319	30	greater	great	ADJ
easat-8564	319	31	tax	tax	NOUN
easat-8564	319	32	avoidance	avoidance	NOUN
easat-8564	319	33	where	where	SCONJ
easat-8564	319	34	power	power	NOUN
easat-8564	319	35	is	be	AUX
easat-8564	319	36	concentrated	concentrate	VERB
easat-8564	319	37	or	or	CCONJ
easat-8564	319	38	management	management	NOUN
easat-8564	319	39	has	have	VERB
easat-8564	319	40	strong	strong	ADJ
easat-8564	319	41	ownership	ownership	NOUN
easat-8564	319	42	stakes	stake	NOUN
easat-8564	319	43	.	.	PUNCT
easat-8564	320	1	the	the	DET
easat-8564	320	2	correlation	correlation	NOUN
easat-8564	320	3	coefficients	coefficient	VERB
easat-8564	320	4	all	all	DET
easat-8564	320	5	fall	fall	VERB
easat-8564	320	6	below	below	ADP
easat-8564	320	7	±0.9	±0.9	NOUN
easat-8564	320	8	which	which	PRON
easat-8564	320	9	directly	directly	ADV
easat-8564	320	10	indicates	indicate	VERB
easat-8564	320	11	that	that	SCONJ
easat-8564	320	12	there	there	PRON
easat-8564	320	13	are	be	VERB
easat-8564	320	14	no	no	DET
easat-8564	320	15	multicollinearity	multicollinearity	NOUN
easat-8564	320	16	concerns	concern	NOUN
easat-8564	320	17	which	which	PRON
easat-8564	320	18	also	also	ADV
easat-8564	320	19	supports	support	VERB
easat-8564	320	20	the	the	DET
easat-8564	320	21	decision	decision	NOUN
easat-8564	320	22	to	to	PART
easat-8564	320	23	use	use	VERB
easat-8564	320	24	these	these	DET
easat-8564	320	25	variables	variable	NOUN
easat-8564	320	26	in	in	ADP
easat-8564	320	27	the	the	DET
easat-8564	320	28	regression	regression	NOUN
easat-8564	320	29	analysis	analysis	NOUN
easat-8564	320	30	.	.	PUNCT
easat-8564	321	1	table	table	NOUN
easat-8564	321	2	3	3	NUM
easat-8564	321	3	.	.	PUNCT
easat-8564	321	4	pearson	pearson	PROPN
easat-8564	321	5	correlation	correlation	NOUN
easat-8564	321	6	matrix	matrix	NOUN
easat-8564	321	7	for	for	ADP
easat-8564	321	8	dependent	dependent	ADJ
easat-8564	321	9	(	(	PUNCT
easat-8564	321	10	dvs	dvs	NOUN
easat-8564	321	11	)	)	PUNCT
easat-8564	321	12	,	,	PUNCT
easat-8564	321	13	independent	independent	ADJ
easat-8564	321	14	(	(	PUNCT
easat-8564	321	15	ivs	ivs	NOUN
easat-8564	321	16	)	)	PUNCT
easat-8564	321	17	,	,	PUNCT
easat-8564	321	18	and	and	CCONJ
easat-8564	321	19	control	control	NOUN
easat-8564	321	20	variables	variable	NOUN
easat-8564	321	21	.	.	PUNCT
easat-8564	322	1	variables	variable	NOUN
easat-8564	322	2	etr	etr	PROPN
easat-8564	322	3	roe	roe	PROPN
easat-8564	322	4	lev	lev	PROPN
easat-8564	322	5	bosize	bosize	VERB
easat-8564	322	6	dcomp	dcomp	ADP
easat-8564	322	7	female	female	ADJ
easat-8564	322	8	drem	drem	PROPN
easat-8564	322	9	ceodual	ceodual	PROPN
easat-8564	322	10	etr	etr	PROPN
easat-8564	322	11	1	1	NUM
easat-8564	322	12	roe	roe	PROPN
easat-8564	322	13	-0.059	-0.059	NOUN
easat-8564	322	14	1	1	NUM
easat-8564	322	15	lev	lev	NOUN
easat-8564	322	16	0.207	0.207	NUM
easat-8564	322	17	0.033	0.033	NUM
easat-8564	322	18	1	1	NUM
easat-8564	322	19	bosize	bosize	VERB
easat-8564	322	20	0.058	0.058	NUM
easat-8564	322	21	-0.009	-0.009	NUM
easat-8564	322	22	0.213	0.213	NUM
easat-8564	322	23	1	1	NUM
easat-8564	322	24	dcomp	dcomp	ADP
easat-8564	322	25	-0.010	-0.010	PROPN
easat-8564	322	26	0.017	0.017	NUM
easat-8564	322	27	-0.044	-0.044	NUM
easat-8564	322	28	-0.110	-0.110	NOUN
easat-8564	322	29	1	1	NUM
easat-8564	322	30	female	female	NOUN
easat-8564	322	31	0.081	0.081	NUM
easat-8564	322	32	0.165	0.165	NUM
easat-8564	322	33	0.125	0.125	NUM
easat-8564	322	34	0.060	0.060	NUM
easat-8564	322	35	-0.221	-0.221	NOUN
easat-8564	322	36	1	1	NUM
easat-8564	322	37	drem	drem	VERB
easat-8564	322	38	0.039	0.039	NUM
easat-8564	322	39	0.008	0.008	NUM
easat-8564	322	40	0.170	0.170	NUM
easat-8564	322	41	0.291	0.291	NUM
easat-8564	322	42	-0.021	-0.021	NOUN
easat-8564	322	43	0.063	0.063	NUM
easat-8564	322	44	1	1	NUM
easat-8564	322	45	ceodual	ceodual	ADJ
easat-8564	322	46	-0.048	-0.048	PROPN
easat-8564	322	47	-0.015	-0.015	PUNCT
easat-8564	322	48	0.012	0.012	NUM
easat-8564	322	49	-0.074	-0.074	X
easat-8564	322	50	-0.050	-0.050	PUNCT
easat-8564	322	51	-0.069	-0.069	SYM
easat-8564	322	52	-0.010	-0.010	SYM
easat-8564	322	53	1	1	NUM
easat-8564	322	54	note	note	NOUN
easat-8564	322	55	:	:	PUNCT
easat-8564	322	56	etr	etr	PROPN
easat-8564	322	57	=	=	PUNCT
easat-8564	322	58	effective	effective	ADJ
easat-8564	322	59	tax	tax	NOUN
easat-8564	322	60	rate	rate	NOUN
easat-8564	322	61	;	;	PUNCT
easat-8564	322	62	roe	roe	NOUN
easat-8564	322	63	=	=	SYM
easat-8564	322	64	profitability	profitability	NOUN
easat-8564	322	65	returns	return	NOUN
easat-8564	322	66	on	on	ADP
easat-8564	322	67	equity	equity	NOUN
easat-8564	322	68	;	;	PUNCT
easat-8564	322	69	lev	lev	NOUN
easat-8564	322	70	=	=	SYM
easat-8564	322	71	leverage	leverage	NOUN
easat-8564	322	72	;	;	PUNCT
easat-8564	322	73	bosize	bosize	NOUN
easat-8564	322	74	=	=	SYM
easat-8564	322	75	board	board	NOUN
easat-8564	322	76	size	size	NOUN
easat-8564	322	77	;	;	PUNCT
easat-8564	322	78	dcomp	dcomp	NOUN
easat-8564	322	79	=	=	PROPN
easat-8564	322	80	director	director	NOUN
easat-8564	322	81	competency	competency	NOUN
easat-8564	322	82	;	;	PUNCT
easat-8564	322	83	female	female	ADJ
easat-8564	322	84	=	=	SYM
easat-8564	322	85	female	female	ADJ
easat-8564	322	86	director	director	NOUN
easat-8564	322	87	;	;	PUNCT
easat-8564	322	88	drem	drem	PROPN
easat-8564	322	89	=	=	SYM
easat-8564	322	90	director	director	NOUN
easat-8564	322	91	’s	’s	PART
easat-8564	322	92	remuneration	remuneration	NOUN
easat-8564	322	93	;	;	PUNCT
easat-8564	322	94	ceodual	ceodual	ADJ
easat-8564	322	95	=	=	PROPN
easat-8564	322	96	ceo	ceo	NOUN
easat-8564	322	97	duality	duality	NOUN
easat-8564	322	98	.	.	PUNCT
easat-8564	323	1	6.3	6.3	NUM
easat-8564	323	2	.	.	PUNCT
easat-8564	324	1	multiple	multiple	ADJ
easat-8564	324	2	regression	regression	NOUN
easat-8564	324	3	analysis	analysis	NOUN
easat-8564	324	4	the	the	DET
easat-8564	324	5	multiple	multiple	ADJ
easat-8564	324	6	regression	regression	NOUN
easat-8564	324	7	analysis	analysis	NOUN
easat-8564	324	8	in	in	ADP
easat-8564	324	9	table	table	NOUN
easat-8564	324	10	4	4	NUM
easat-8564	324	11	.	.	PUNCT
easat-8564	324	12	investigates	investigate	VERB
easat-8564	324	13	how	how	SCONJ
easat-8564	324	14	cg	cg	NOUN
easat-8564	324	15	attributes	attribute	NOUN
easat-8564	324	16	and	and	CCONJ
easat-8564	324	17	financial	financial	ADJ
easat-8564	324	18	indicators	indicator	NOUN
easat-8564	324	19	influence	influence	VERB
easat-8564	324	20	etr	etr	PROPN
easat-8564	324	21	among	among	ADP
easat-8564	324	22	663	663	NUM
easat-8564	324	23	publicly	publicly	ADV
easat-8564	324	24	listed	list	VERB
easat-8564	324	25	malaysian	malaysian	ADJ
easat-8564	324	26	firms	firm	NOUN
easat-8564	324	27	.	.	PUNCT
easat-8564	325	1	the	the	DET
easat-8564	325	2	regression	regression	NOUN
easat-8564	325	3	focuses	focus	VERB
easat-8564	325	4	on	on	ADP
easat-8564	325	5	seven	seven	NUM
easat-8564	325	6	core	core	ADJ
easat-8564	325	7	independent	independent	ADJ
easat-8564	325	8	variables	variable	NOUN
easat-8564	325	9	:	:	PUNCT
easat-8564	325	10	return	return	NOUN
easat-8564	325	11	on	on	ADP
easat-8564	325	12	equity	equity	NOUN
easat-8564	325	13	(	(	PUNCT
easat-8564	325	14	roe	roe	PROPN
easat-8564	325	15	)	)	PUNCT
easat-8564	325	16	,	,	PUNCT
easat-8564	325	17	leverage	leverage	NOUN
easat-8564	325	18	(	(	PUNCT
easat-8564	325	19	lev	lev	NOUN
easat-8564	325	20	)	)	PUNCT
easat-8564	325	21	,	,	PUNCT
easat-8564	325	22	board	board	NOUN
easat-8564	325	23	size	size	NOUN
easat-8564	325	24	(	(	PUNCT
easat-8564	325	25	bosize	bosize	NOUN
easat-8564	325	26	)	)	PUNCT
easat-8564	325	27	,	,	PUNCT
easat-8564	325	28	director	director	NOUN
easat-8564	325	29	270	270	NUM
easat-8564	325	30	edelweiss	edelweiss	PROPN
easat-8564	325	31	applied	apply	VERB
easat-8564	325	32	science	science	NOUN
easat-8564	325	33	and	and	CCONJ
easat-8564	325	34	technology	technology	NOUN
easat-8564	325	35	issn	issn	PROPN
easat-8564	325	36	:	:	PUNCT
easat-8564	325	37	2576	2576	NUM
easat-8564	325	38	-	-	SYM
easat-8564	325	39	8484	8484	NUM
easat-8564	325	40	vol	vol	NOUN
easat-8564	325	41	.	.	PROPN
easat-8564	326	1	9	9	NUM
easat-8564	326	2	,	,	PUNCT
easat-8564	326	3	no	no	INTJ
easat-8564	326	4	.	.	NOUN
easat-8564	327	1	7	7	NUM
easat-8564	327	2	:	:	SYM
easat-8564	327	3	260	260	NUM
easat-8564	327	4	-	-	SYM
easat-8564	327	5	276	276	NUM
easat-8564	327	6	,	,	PUNCT
easat-8564	327	7	2025	2025	NUM
easat-8564	327	8	doi	doi	NOUN
easat-8564	327	9	:	:	PUNCT
easat-8564	327	10	10.55214/25768484.v9i7.8564	10.55214/25768484.v9i7.8564	NUM
easat-8564	327	11	©	©	NOUN
easat-8564	327	12	2025	2025	NUM
easat-8564	327	13	by	by	ADP
easat-8564	327	14	the	the	DET
easat-8564	327	15	authors	author	NOUN
easat-8564	327	16	;	;	PUNCT
easat-8564	327	17	licensee	licensee	PROPN
easat-8564	327	18	learning	learn	VERB
easat-8564	327	19	gate	gate	PROPN
easat-8564	327	20	competency	competency	PROPN
easat-8564	327	21	(	(	PUNCT
easat-8564	327	22	dcomp	dcomp	PROPN
easat-8564	327	23	)	)	PUNCT
easat-8564	327	24	,	,	PUNCT
easat-8564	327	25	female	female	ADJ
easat-8564	327	26	board	board	NOUN
easat-8564	327	27	membership	membership	NOUN
easat-8564	327	28	(	(	PUNCT
easat-8564	327	29	female	female	NOUN
easat-8564	327	30	)	)	PUNCT
easat-8564	327	31	,	,	PUNCT
easat-8564	327	32	director	director	NOUN
easat-8564	327	33	remuneration	remuneration	NOUN
easat-8564	327	34	(	(	PUNCT
easat-8564	327	35	drem	drem	PROPN
easat-8564	327	36	)	)	PUNCT
easat-8564	327	37	,	,	PUNCT
easat-8564	327	38	and	and	CCONJ
easat-8564	327	39	ceo	ceo	NOUN
easat-8564	327	40	duality	duality	NOUN
easat-8564	327	41	(	(	PUNCT
easat-8564	327	42	ceodual	ceodual	ADJ
easat-8564	327	43	)	)	PUNCT
easat-8564	327	44	.	.	PUNCT
easat-8564	328	1	the	the	DET
easat-8564	328	2	model	model	NOUN
easat-8564	328	3	yields	yield	VERB
easat-8564	328	4	an	an	DET
easat-8564	328	5	r	r	NOUN
easat-8564	328	6	-	-	PUNCT
easat-8564	328	7	squared	squared	NOUN
easat-8564	328	8	of	of	ADP
easat-8564	328	9	0.0713	0.0713	NUM
easat-8564	328	10	,	,	PUNCT
easat-8564	328	11	meaning	mean	VERB
easat-8564	328	12	it	it	PRON
easat-8564	328	13	explains	explain	VERB
easat-8564	328	14	7.13	7.13	NUM
easat-8564	328	15	%	%	NOUN
easat-8564	328	16	of	of	ADP
easat-8564	328	17	the	the	DET
easat-8564	328	18	variance	variance	NOUN
easat-8564	328	19	in	in	ADP
easat-8564	328	20	etr	etr	PROPN
easat-8564	328	21	across	across	ADP
easat-8564	328	22	firms	firm	NOUN
easat-8564	328	23	.	.	PUNCT
easat-8564	329	1	despite	despite	SCONJ
easat-8564	329	2	the	the	DET
easat-8564	329	3	modest	modest	ADJ
easat-8564	329	4	explanatory	explanatory	ADJ
easat-8564	329	5	power	power	NOUN
easat-8564	329	6	,	,	PUNCT
easat-8564	329	7	the	the	DET
easat-8564	329	8	f	f	NOUN
easat-8564	329	9	-	-	PUNCT
easat-8564	329	10	statistic	statistic	NOUN
easat-8564	329	11	in	in	ADP
easat-8564	329	12	table	table	NOUN
easat-8564	329	13	4	4	NUM
easat-8564	329	14	is	be	AUX
easat-8564	329	15	significant	significant	ADJ
easat-8564	329	16	(	(	PUNCT
easat-8564	329	17	p	p	X
easat-8564	329	18	<	<	X
easat-8564	329	19	0.001	0.001	NUM
easat-8564	329	20	)	)	PUNCT
easat-8564	329	21	,	,	PUNCT
easat-8564	329	22	confirming	confirm	VERB
easat-8564	329	23	the	the	DET
easat-8564	329	24	model	model	NOUN
easat-8564	329	25	's	's	PART
easat-8564	329	26	overall	overall	ADJ
easat-8564	329	27	validity	validity	NOUN
easat-8564	329	28	.	.	PUNCT
easat-8564	330	1	the	the	DET
easat-8564	330	2	findings	finding	NOUN
easat-8564	330	3	of	of	ADP
easat-8564	330	4	the	the	DET
easat-8564	330	5	regression	regression	NOUN
easat-8564	330	6	analysis	analysis	NOUN
easat-8564	330	7	reveal	reveal	VERB
easat-8564	330	8	several	several	ADJ
easat-8564	330	9	noteworthy	noteworthy	ADJ
easat-8564	330	10	direct	direct	ADJ
easat-8564	330	11	effects	effect	NOUN
easat-8564	330	12	.	.	PUNCT
easat-8564	331	1	profitability	profitability	NOUN
easat-8564	331	2	measured	measure	VERB
easat-8564	331	3	by	by	ADP
easat-8564	331	4	roe	roe	NOUN
easat-8564	331	5	exhibits	exhibit	VERB
easat-8564	331	6	a	a	DET
easat-8564	331	7	negative	negative	ADJ
easat-8564	331	8	and	and	CCONJ
easat-8564	331	9	statistically	statistically	ADV
easat-8564	331	10	important	important	ADJ
easat-8564	331	11	correlation	correlation	NOUN
easat-8564	331	12	with	with	ADP
easat-8564	331	13	the	the	DET
easat-8564	331	14	etr	etr	PROPN
easat-8564	331	15	(	(	PUNCT
easat-8564	331	16	β	β	X
easat-8564	331	17	=	=	SYM
easat-8564	331	18	-0.001	-0.001	NOUN
easat-8564	331	19	,	,	PUNCT
easat-8564	331	20	p	p	X
easat-8564	331	21	=	=	NOUN
easat-8564	331	22	0.043	0.043	NUM
easat-8564	331	23	)	)	PUNCT
easat-8564	331	24	,	,	PUNCT
easat-8564	331	25	implying	imply	VERB
easat-8564	331	26	that	that	SCONJ
easat-8564	331	27	more	more	ADV
easat-8564	331	28	profitable	profitable	ADJ
easat-8564	331	29	companies	company	NOUN
easat-8564	331	30	manage	manage	VERB
easat-8564	331	31	to	to	PART
easat-8564	331	32	exhibit	exhibit	VERB
easat-8564	331	33	lower	lower	ADV
easat-8564	331	34	etrs	etrs	ADJ
easat-8564	331	35	.	.	PUNCT
easat-8564	332	1	this	this	DET
easat-8564	332	2	result	result	NOUN
easat-8564	332	3	establishes	establish	VERB
easat-8564	332	4	the	the	DET
easat-8564	332	5	view	view	NOUN
easat-8564	332	6	that	that	SCONJ
easat-8564	332	7	highly	highly	ADV
easat-8564	332	8	profitable	profitable	ADJ
easat-8564	332	9	companies	company	NOUN
easat-8564	332	10	are	be	AUX
easat-8564	332	11	more	more	ADV
easat-8564	332	12	motivated	motivated	ADJ
easat-8564	332	13	to	to	PART
easat-8564	332	14	employ	employ	VERB
easat-8564	332	15	in	in	ADP
easat-8564	332	16	tax	tax	NOUN
easat-8564	332	17	evading	evading	NOUN
easat-8564	332	18	strategies	strategy	NOUN
easat-8564	332	19	to	to	PART
easat-8564	332	20	reduce	reduce	VERB
easat-8564	332	21	their	their	PRON
easat-8564	332	22	tax	tax	NOUN
easat-8564	332	23	burdens	burden	NOUN
easat-8564	332	24	and	and	CCONJ
easat-8564	332	25	maximize	maximize	VERB
easat-8564	332	26	after	after	ADP
easat-8564	332	27	-	-	PUNCT
easat-8564	332	28	tax	tax	NOUN
easat-8564	332	29	returns	return	NOUN
easat-8564	332	30	.	.	PUNCT
easat-8564	333	1	lev	lev	NOUN
easat-8564	333	2	on	on	ADP
easat-8564	333	3	the	the	DET
easat-8564	333	4	other	other	ADJ
easat-8564	333	5	hand	hand	NOUN
easat-8564	333	6	exhibits	exhibit	VERB
easat-8564	333	7	a	a	DET
easat-8564	333	8	positive	positive	ADJ
easat-8564	333	9	and	and	CCONJ
easat-8564	333	10	highly	highly	ADV
easat-8564	333	11	substantial	substantial	ADJ
easat-8564	333	12	connection	connection	NOUN
easat-8564	333	13	with	with	ADP
easat-8564	333	14	etr	etr	PROPN
easat-8564	333	15	(	(	PUNCT
easat-8564	333	16	β	β	X
easat-8564	333	17	=	=	SYM
easat-8564	333	18	0.175	0.175	NUM
easat-8564	333	19	,	,	PUNCT
easat-8564	333	20	p	p	X
easat-8564	333	21	<	<	X
easat-8564	333	22	0.001	0.001	NUM
easat-8564	333	23	)	)	PUNCT
easat-8564	333	24	,	,	PUNCT
easat-8564	333	25	indicates	indicate	VERB
easat-8564	333	26	that	that	SCONJ
easat-8564	333	27	companies	company	NOUN
easat-8564	333	28	with	with	ADP
easat-8564	333	29	higher	high	ADJ
easat-8564	333	30	debt	debt	NOUN
easat-8564	333	31	levels	level	NOUN
easat-8564	333	32	incline	incline	VERB
easat-8564	333	33	to	to	PART
easat-8564	333	34	pay	pay	VERB
easat-8564	333	35	more	more	ADJ
easat-8564	333	36	taxes	taxis	NOUN
easat-8564	333	37	.	.	PUNCT
easat-8564	334	1	this	this	DET
easat-8564	334	2	discovery	discovery	NOUN
easat-8564	334	3	does	do	AUX
easat-8564	334	4	not	not	PART
easat-8564	334	5	tally	tally	VERB
easat-8564	334	6	to	to	ADP
easat-8564	334	7	conventional	conventional	ADJ
easat-8564	334	8	assumptions	assumption	NOUN
easat-8564	334	9	that	that	PRON
easat-8564	334	10	leverage	leverage	NOUN
easat-8564	334	11	leads	lead	VERB
easat-8564	334	12	to	to	ADP
easat-8564	334	13	tax	tax	NOUN
easat-8564	334	14	savings	saving	NOUN
easat-8564	334	15	through	through	ADP
easat-8564	334	16	the	the	DET
easat-8564	334	17	deductibility	deductibility	NOUN
easat-8564	334	18	of	of	ADP
easat-8564	334	19	interest	interest	NOUN
easat-8564	334	20	expenses	expense	NOUN
easat-8564	334	21	.	.	PUNCT
easat-8564	335	1	this	this	PRON
easat-8564	335	2	may	may	AUX
easat-8564	335	3	now	now	ADV
easat-8564	335	4	reflect	reflect	VERB
easat-8564	335	5	that	that	SCONJ
easat-8564	335	6	contextual	contextual	ADJ
easat-8564	335	7	factors	factor	NOUN
easat-8564	335	8	such	such	ADJ
easat-8564	335	9	as	as	ADP
easat-8564	335	10	regulatory	regulatory	ADJ
easat-8564	335	11	scrutiny	scrutiny	NOUN
easat-8564	335	12	or	or	CCONJ
easat-8564	335	13	limited	limited	ADJ
easat-8564	335	14	flexibility	flexibility	NOUN
easat-8564	335	15	in	in	ADP
easat-8564	335	16	tax	tax	NOUN
easat-8564	335	17	planning	planning	NOUN
easat-8564	335	18	for	for	ADP
easat-8564	335	19	heavily	heavily	ADV
easat-8564	335	20	indebted	indebted	ADJ
easat-8564	335	21	firms	firm	NOUN
easat-8564	335	22	.	.	PUNCT
easat-8564	336	1	furthermore	furthermore	ADV
easat-8564	336	2	,	,	PUNCT
easat-8564	336	3	female	female	ADJ
easat-8564	336	4	board	board	NOUN
easat-8564	336	5	membership	membership	NOUN
easat-8564	336	6	(	(	PUNCT
easat-8564	336	7	female	female	NOUN
easat-8564	336	8	)	)	PUNCT
easat-8564	336	9	is	be	AUX
easat-8564	336	10	learned	learn	VERB
easat-8564	336	11	to	to	PART
easat-8564	336	12	be	be	AUX
easat-8564	336	13	positively	positively	ADV
easat-8564	336	14	and	and	CCONJ
easat-8564	336	15	significantly	significantly	ADV
easat-8564	336	16	linked	link	VERB
easat-8564	336	17	with	with	ADP
easat-8564	336	18	etr	etr	PROPN
easat-8564	336	19	(	(	PUNCT
easat-8564	336	20	β	β	X
easat-8564	336	21	=	=	PUNCT
easat-8564	336	22	0.086	0.086	NUM
easat-8564	336	23	,	,	PUNCT
easat-8564	336	24	p	p	X
easat-8564	336	25	=	=	NOUN
easat-8564	336	26	0.038	0.038	NUM
easat-8564	336	27	)	)	PUNCT
easat-8564	336	28	.	.	PUNCT
easat-8564	337	1	hence	hence	ADV
easat-8564	337	2	,	,	PUNCT
easat-8564	337	3	this	this	PRON
easat-8564	337	4	portrays	portray	VERB
easat-8564	337	5	that	that	SCONJ
easat-8564	337	6	companies	company	NOUN
easat-8564	337	7	with	with	ADP
easat-8564	337	8	a	a	DET
easat-8564	337	9	greater	great	ADJ
easat-8564	337	10	number	number	NOUN
easat-8564	337	11	of	of	ADP
easat-8564	337	12	female	female	ADJ
easat-8564	337	13	directors	director	NOUN
easat-8564	337	14	may	may	AUX
easat-8564	337	15	exhibit	exhibit	VERB
easat-8564	337	16	lower	low	ADJ
easat-8564	337	17	levels	level	NOUN
easat-8564	337	18	of	of	ADP
easat-8564	337	19	tax	tax	NOUN
easat-8564	337	20	avoidance	avoidance	NOUN
easat-8564	337	21	,	,	PUNCT
easat-8564	337	22	possibly	possibly	ADV
easat-8564	337	23	due	due	ADP
easat-8564	337	24	to	to	ADP
easat-8564	337	25	stronger	strong	ADJ
easat-8564	337	26	ethical	ethical	ADJ
easat-8564	337	27	governance	governance	NOUN
easat-8564	337	28	values	value	NOUN
easat-8564	337	29	or	or	CCONJ
easat-8564	337	30	a	a	DET
easat-8564	337	31	more	more	ADV
easat-8564	337	32	conservative	conservative	ADJ
easat-8564	337	33	approach	approach	NOUN
easat-8564	337	34	to	to	ADP
easat-8564	337	35	fiscal	fiscal	ADJ
easat-8564	337	36	decisions	decision	NOUN
easat-8564	337	37	.	.	PUNCT
easat-8564	338	1	however	however	ADV
easat-8564	338	2	,	,	PUNCT
easat-8564	338	3	other	other	ADJ
easat-8564	338	4	governance	governance	NOUN
easat-8564	338	5	related	relate	VERB
easat-8564	338	6	variables	variable	NOUN
easat-8564	338	7	,	,	PUNCT
easat-8564	338	8	including	include	VERB
easat-8564	338	9	board	board	NOUN
easat-8564	338	10	size	size	NOUN
easat-8564	338	11	(	(	PUNCT
easat-8564	338	12	bosize	bosize	NOUN
easat-8564	338	13	)	)	PUNCT
easat-8564	338	14	,	,	PUNCT
easat-8564	338	15	director	director	NOUN
easat-8564	338	16	competency	competency	NOUN
easat-8564	338	17	(	(	PUNCT
easat-8564	338	18	dcomp	dcomp	PROPN
easat-8564	338	19	)	)	PUNCT
easat-8564	338	20	,	,	PUNCT
easat-8564	338	21	director	director	NOUN
easat-8564	338	22	remuneration	remuneration	NOUN
easat-8564	338	23	(	(	PUNCT
easat-8564	338	24	drem	drem	PROPN
easat-8564	338	25	)	)	PUNCT
easat-8564	338	26	,	,	PUNCT
easat-8564	338	27	and	and	CCONJ
easat-8564	338	28	ceo	ceo	NOUN
easat-8564	338	29	duality	duality	NOUN
easat-8564	338	30	(	(	PUNCT
easat-8564	338	31	ceodual	ceodual	ADJ
easat-8564	338	32	)	)	PUNCT
easat-8564	338	33	,	,	PUNCT
easat-8564	338	34	does	do	AUX
easat-8564	338	35	not	not	PART
easat-8564	338	36	display	display	VERB
easat-8564	338	37	statistically	statistically	ADV
easat-8564	338	38	important	important	ADJ
easat-8564	338	39	connections	connection	NOUN
easat-8564	338	40	with	with	ADP
easat-8564	338	41	etr	etr	PROPN
easat-8564	338	42	(	(	PUNCT
easat-8564	338	43	p	p	X
easat-8564	338	44	>	>	X
easat-8564	338	45	0.05	0.05	NUM
easat-8564	338	46	)	)	PUNCT
easat-8564	338	47	in	in	ADP
easat-8564	338	48	table	table	NOUN
easat-8564	338	49	4	4	NUM
easat-8564	338	50	.	.	PUNCT
easat-8564	339	1	this	this	PRON
easat-8564	339	2	indicates	indicate	VERB
easat-8564	339	3	that	that	SCONJ
easat-8564	339	4	the	the	DET
easat-8564	339	5	features	feature	NOUN
easat-8564	339	6	of	of	ADP
easat-8564	339	7	the	the	DET
easat-8564	339	8	board	board	NOUN
easat-8564	339	9	,	,	PUNCT
easat-8564	339	10	which	which	PRON
easat-8564	339	11	appeared	appear	VERB
easat-8564	339	12	to	to	PART
easat-8564	339	13	be	be	AUX
easat-8564	339	14	relevant	relevant	ADJ
easat-8564	339	15	in	in	ADP
easat-8564	339	16	theory	theory	NOUN
easat-8564	339	17	,	,	PUNCT
easat-8564	339	18	do	do	AUX
easat-8564	339	19	not	not	PART
easat-8564	339	20	directly	directly	ADV
easat-8564	339	21	influence	influence	VERB
easat-8564	339	22	the	the	DET
easat-8564	339	23	tax	tax	NOUN
easat-8564	339	24	avoidance	avoidance	NOUN
easat-8564	339	25	behaviour	behaviour	NOUN
easat-8564	339	26	of	of	ADP
easat-8564	339	27	the	the	DET
easat-8564	339	28	companies	company	NOUN
easat-8564	339	29	that	that	PRON
easat-8564	339	30	were	be	AUX
easat-8564	339	31	sampled	sample	VERB
easat-8564	339	32	.	.	PUNCT
easat-8564	340	1	in	in	ADP
easat-8564	340	2	conclusion	conclusion	NOUN
easat-8564	340	3	,	,	PUNCT
easat-8564	340	4	roe	roe	NOUN
easat-8564	340	5	,	,	PUNCT
easat-8564	340	6	lev	lev	NOUN
easat-8564	340	7	,	,	PUNCT
easat-8564	340	8	and	and	CCONJ
easat-8564	340	9	female	female	ADJ
easat-8564	340	10	are	be	AUX
easat-8564	340	11	the	the	DET
easat-8564	340	12	only	only	ADV
easat-8564	340	13	three	three	NUM
easat-8564	340	14	things	thing	NOUN
easat-8564	340	15	that	that	PRON
easat-8564	340	16	show	show	VERB
easat-8564	340	17	a	a	DET
easat-8564	340	18	strong	strong	ADJ
easat-8564	340	19	direct	direct	ADJ
easat-8564	340	20	link	link	NOUN
easat-8564	340	21	to	to	ADP
easat-8564	340	22	etr	etr	PROPN
easat-8564	340	23	.	.	PUNCT
easat-8564	341	1	this	this	PRON
easat-8564	341	2	supports	support	VERB
easat-8564	341	3	the	the	DET
easat-8564	341	4	impression	impression	NOUN
easat-8564	341	5	that	that	SCONJ
easat-8564	341	6	the	the	DET
easat-8564	341	7	study	study	NOUN
easat-8564	341	8	's	's	PART
easat-8564	341	9	hypotheses	hypothesis	NOUN
easat-8564	341	10	are	be	AUX
easat-8564	341	11	at	at	ADV
easat-8564	341	12	least	least	ADJ
easat-8564	341	13	fairly	fairly	ADV
easat-8564	341	14	true	true	ADJ
easat-8564	341	15	.	.	PUNCT
easat-8564	342	1	these	these	DET
easat-8564	342	2	results	result	NOUN
easat-8564	342	3	show	show	VERB
easat-8564	342	4	how	how	SCONJ
easat-8564	342	5	important	important	ADJ
easat-8564	342	6	board	board	NOUN
easat-8564	342	7	diversity	diversity	NOUN
easat-8564	342	8	and	and	CCONJ
easat-8564	342	9	financial	financial	ADJ
easat-8564	342	10	strength	strength	NOUN
easat-8564	342	11	are	be	AUX
easat-8564	342	12	in	in	ADP
easat-8564	342	13	deciding	decide	VERB
easat-8564	342	14	how	how	SCONJ
easat-8564	342	15	people	people	NOUN
easat-8564	342	16	pay	pay	VERB
easat-8564	342	17	their	their	PRON
easat-8564	342	18	taxes	taxis	NOUN
easat-8564	342	19	.	.	PUNCT
easat-8564	343	1	nevertheless	nevertheless	ADV
easat-8564	343	2	,	,	PUNCT
easat-8564	343	3	these	these	DET
easat-8564	343	4	findings	finding	NOUN
easat-8564	343	5	also	also	ADV
easat-8564	343	6	suggest	suggest	VERB
easat-8564	343	7	that	that	SCONJ
easat-8564	343	8	structural	structural	ADJ
easat-8564	343	9	board	board	NOUN
easat-8564	343	10	elements	element	NOUN
easat-8564	343	11	like	like	ADP
easat-8564	343	12	executive	executive	ADJ
easat-8564	343	13	duality	duality	NOUN
easat-8564	343	14	may	may	AUX
easat-8564	343	15	not	not	PART
easat-8564	343	16	have	have	VERB
easat-8564	343	17	a	a	DET
easat-8564	343	18	big	big	ADJ
easat-8564	343	19	effect	effect	NOUN
easat-8564	343	20	on	on	ADP
easat-8564	343	21	how	how	SCONJ
easat-8564	343	22	people	people	NOUN
easat-8564	343	23	pay	pay	VERB
easat-8564	343	24	their	their	PRON
easat-8564	343	25	taxes	taxis	NOUN
easat-8564	343	26	.	.	PUNCT
easat-8564	344	1	table	table	NOUN
easat-8564	344	2	4	4	NUM
easat-8564	344	3	.	.	PUNCT
easat-8564	345	1	linear	linear	PROPN
easat-8564	345	2	regression	regression	NOUN
easat-8564	345	3	model	model	NOUN
easat-8564	345	4	.	.	PUNCT
easat-8564	346	1	variables	variables	PROPN
easat-8564	346	2	coef	coef	PROPN
easat-8564	346	3	.	.	PUNCT
easat-8564	347	1	t	t	PROPN
easat-8564	347	2	-	-	PUNCT
easat-8564	347	3	stat	stat	NOUN
easat-8564	347	4	p	p	NOUN
easat-8564	347	5	-	-	PUNCT
easat-8564	347	6	value	value	NOUN
easat-8564	347	7	roe	roe	NOUN
easat-8564	347	8	-0.001	-0.001	PUNCT
easat-8564	347	9	-2.03	-2.03	PROPN
easat-8564	347	10	0.043	0.043	NUM
easat-8564	347	11	lev	lev	NOUN
easat-8564	347	12	0.175	0.175	NUM
easat-8564	347	13	5.30	5.30	NUM
easat-8564	347	14	0.000	0.000	NUM
easat-8564	347	15	bosize	bosize	NOUN
easat-8564	347	16	0.001	0.001	NUM
easat-8564	347	17	0.37	0.37	NUM
easat-8564	347	18	0.715	0.715	NUM
easat-8564	347	19	dcomp	dcomp	ADP
easat-8564	347	20	-0.025	-0.025	NOUN
easat-8564	347	21	-0.73	-0.73	NUM
easat-8564	347	22	0.466	0.466	NUM
easat-8564	347	23	female	female	NOUN
easat-8564	347	24	0.086	0.086	NUM
easat-8564	347	25	2.08	2.08	NUM
easat-8564	347	26	0.038	0.038	NUM
easat-8564	347	27	drem	drem	VERB
easat-8564	347	28	0.000	0.000	NUM
easat-8564	347	29	0.17	0.17	NUM
easat-8564	347	30	0.866	0.866	NUM
easat-8564	347	31	ceodual	ceodual	ADJ
easat-8564	347	32	-0.028	-0.028	ADJ
easat-8564	347	33	-1.14	-1.14	PRON
easat-8564	347	34	0.254	0.254	NUM
easat-8564	347	35	cons	con	NOUN
easat-8564	347	36	0.188	0.188	NUM
easat-8564	347	37	6.81	6.81	NUM
easat-8564	347	38	0.000	0.000	NUM
easat-8564	347	39	r	r	NOUN
easat-8564	347	40	-	-	PUNCT
easat-8564	347	41	square	square	ADJ
easat-8564	347	42	0.0713	0.0713	NUM
easat-8564	347	43	prob	prob	NOUN
easat-8564	347	44	>	>	X
easat-8564	347	45	f	f	PROPN
easat-8564	347	46	0.000	0.000	NUM
easat-8564	347	47	note	note	NOUN
easat-8564	347	48	:	:	PUNCT
easat-8564	347	49	etr	etr	PROPN
easat-8564	347	50	=	=	PUNCT
easat-8564	347	51	effective	effective	ADJ
easat-8564	347	52	tax	tax	NOUN
easat-8564	347	53	rate	rate	NOUN
easat-8564	347	54	;	;	PUNCT
easat-8564	347	55	roe	roe	PROPN
easat-8564	347	56	=	=	SYM
easat-8564	347	57	return	return	NOUN
easat-8564	347	58	on	on	ADP
easat-8564	347	59	equity	equity	NOUN
easat-8564	347	60	;	;	PUNCT
easat-8564	347	61	lev	lev	NOUN
easat-8564	347	62	=	=	SYM
easat-8564	347	63	leverage	leverage	NOUN
easat-8564	347	64	;	;	PUNCT
easat-8564	347	65	bosize	bosize	NOUN
easat-8564	347	66	=	=	SYM
easat-8564	347	67	board	board	NOUN
easat-8564	347	68	size	size	NOUN
easat-8564	347	69	;	;	PUNCT
easat-8564	347	70	dcomp	dcomp	NOUN
easat-8564	347	71	=	=	PROPN
easat-8564	347	72	director	director	NOUN
easat-8564	347	73	competency	competency	NOUN
easat-8564	347	74	;	;	PUNCT
easat-8564	347	75	female	female	ADJ
easat-8564	347	76	=	=	SYM
easat-8564	347	77	female	female	ADJ
easat-8564	347	78	director	director	NOUN
easat-8564	347	79	;	;	PUNCT
easat-8564	347	80	drem	drem	PROPN
easat-8564	347	81	=	=	SYM
easat-8564	347	82	director	director	NOUN
easat-8564	347	83	’s	’s	PART
easat-8564	347	84	remuneration	remuneration	NOUN
easat-8564	347	85	;	;	PUNCT
easat-8564	347	86	ceodual	ceodual	ADJ
easat-8564	347	87	=	=	PROPN
easat-8564	347	88	ceo	ceo	NOUN
easat-8564	347	89	duality	duality	NOUN
easat-8564	347	90	.	.	PUNCT
easat-8564	348	1	6.4	6.4	NUM
easat-8564	348	2	.	.	PUNCT
easat-8564	349	1	direct	direct	ADJ
easat-8564	349	2	relationship	relationship	NOUN
easat-8564	349	3	regression	regression	NOUN
easat-8564	349	4	analysis	analysis	NOUN
easat-8564	349	5	the	the	DET
easat-8564	349	6	analysis	analysis	NOUN
easat-8564	349	7	in	in	ADP
easat-8564	349	8	table	table	NOUN
easat-8564	349	9	5	5	NUM
easat-8564	349	10	is	be	AUX
easat-8564	349	11	based	base	VERB
easat-8564	349	12	on	on	ADP
easat-8564	349	13	regression	regression	NOUN
easat-8564	349	14	results	result	NOUN
easat-8564	349	15	using	use	VERB
easat-8564	349	16	pcse	pcse	NOUN
easat-8564	349	17	to	to	PART
easat-8564	349	18	account	account	VERB
easat-8564	349	19	for	for	ADP
easat-8564	349	20	heteroskedasticity	heteroskedasticity	NOUN
easat-8564	349	21	and	and	CCONJ
easat-8564	349	22	autocorrelation	autocorrelation	NOUN
easat-8564	349	23	,	,	PUNCT
easat-8564	349	24	issues	issue	NOUN
easat-8564	349	25	previously	previously	ADV
easat-8564	349	26	diagnosed	diagnose	VERB
easat-8564	349	27	through	through	ADP
easat-8564	349	28	the	the	DET
easat-8564	349	29	breusch	breusch	NOUN
easat-8564	349	30	–	–	PUNCT
easat-8564	349	31	pagan	pagan	ADJ
easat-8564	349	32	and	and	CCONJ
easat-8564	349	33	wooldridge	wooldridge	PROPN
easat-8564	349	34	tests	test	NOUN
easat-8564	349	35	.	.	PUNCT
easat-8564	350	1	the	the	DET
easat-8564	350	2	regression	regression	NOUN
easat-8564	350	3	results	result	NOUN
easat-8564	350	4	,	,	PUNCT
easat-8564	350	5	detailed	detail	VERB
easat-8564	350	6	in	in	ADP
easat-8564	350	7	table	table	NOUN
easat-8564	350	8	5	5	NUM
easat-8564	350	9	,	,	PUNCT
easat-8564	350	10	form	form	VERB
easat-8564	350	11	the	the	DET
easat-8564	350	12	basis	basis	NOUN
easat-8564	350	13	for	for	ADP
easat-8564	350	14	understanding	understand	VERB
easat-8564	350	15	how	how	SCONJ
easat-8564	350	16	profitability	profitability	NOUN
easat-8564	350	17	,	,	PUNCT
easat-8564	350	18	leverage	leverage	NOUN
easat-8564	350	19	,	,	PUNCT
easat-8564	350	20	board	board	NOUN
easat-8564	350	21	characteristics	characteristic	NOUN
easat-8564	350	22	,	,	PUNCT
easat-8564	350	23	ceo	ceo	NOUN
easat-8564	350	24	structure	structure	NOUN
easat-8564	350	25	,	,	PUNCT
easat-8564	350	26	and	and	CCONJ
easat-8564	350	27	company	company	NOUN
easat-8564	350	28	demographics	demographic	NOUN
easat-8564	350	29	influence	influence	VERB
easat-8564	350	30	corporate	corporate	ADJ
easat-8564	350	31	tax	tax	NOUN
easat-8564	350	32	behaviour	behaviour	NOUN
easat-8564	350	33	among	among	ADP
easat-8564	350	34	malaysian	malaysian	ADJ
easat-8564	350	35	publicly	publicly	ADV
easat-8564	350	36	listed	list	VERB
easat-8564	350	37	companies	company	NOUN
easat-8564	350	38	.	.	PUNCT
easat-8564	351	1	271	271	NUM
easat-8564	351	2	edelweiss	edelweiss	PROPN
easat-8564	351	3	applied	apply	VERB
easat-8564	351	4	science	science	NOUN
easat-8564	351	5	and	and	CCONJ
easat-8564	351	6	technology	technology	NOUN
easat-8564	351	7	issn	issn	PROPN
easat-8564	351	8	:	:	PUNCT
easat-8564	351	9	2576	2576	NUM
easat-8564	351	10	-	-	SYM
easat-8564	351	11	8484	8484	NUM
easat-8564	351	12	vol	vol	NOUN
easat-8564	351	13	.	.	PROPN
easat-8564	352	1	9	9	NUM
easat-8564	352	2	,	,	PUNCT
easat-8564	352	3	no	no	INTJ
easat-8564	352	4	.	.	NOUN
easat-8564	353	1	7	7	NUM
easat-8564	353	2	:	:	SYM
easat-8564	353	3	260	260	NUM
easat-8564	353	4	-	-	SYM
easat-8564	353	5	276	276	NUM
easat-8564	353	6	,	,	PUNCT
easat-8564	353	7	2025	2025	NUM
easat-8564	353	8	doi	doi	NOUN
easat-8564	353	9	:	:	PUNCT
easat-8564	353	10	10.55214/25768484.v9i7.8564	10.55214/25768484.v9i7.8564	NUM
easat-8564	353	11	©	©	NOUN
easat-8564	353	12	2025	2025	NUM
easat-8564	353	13	by	by	ADP
easat-8564	353	14	the	the	DET
easat-8564	353	15	authors	author	NOUN
easat-8564	353	16	;	;	PUNCT
easat-8564	353	17	licensee	licensee	PROPN
easat-8564	353	18	learning	learn	VERB
easat-8564	353	19	gate	gate	NOUN
easat-8564	353	20	table	table	NOUN
easat-8564	353	21	5	5	NUM
easat-8564	353	22	.	.	PUNCT
easat-8564	353	23	direct	direct	ADJ
easat-8564	353	24	relationship	relationship	NOUN
easat-8564	353	25	regression	regression	NOUN
easat-8564	353	26	result	result	NOUN
easat-8564	353	27	for	for	ADP
easat-8564	353	28	model	model	NOUN
easat-8564	353	29	1	1	NUM
easat-8564	353	30	.	.	PUNCT
easat-8564	354	1	the	the	DET
easat-8564	354	2	results	result	NOUN
easat-8564	354	3	of	of	ADP
easat-8564	354	4	the	the	DET
easat-8564	354	5	regression	regression	NOUN
easat-8564	354	6	analysis	analysis	NOUN
easat-8564	354	7	in	in	ADP
easat-8564	354	8	table	table	NOUN
easat-8564	354	9	5	5	NUM
easat-8564	354	10	shows	show	VERB
easat-8564	354	11	that	that	SCONJ
easat-8564	354	12	there	there	PRON
easat-8564	354	13	is	be	VERB
easat-8564	354	14	an	an	DET
easat-8564	354	15	intricate	intricate	ADJ
easat-8564	354	16	link	link	NOUN
easat-8564	354	17	between	between	ADP
easat-8564	354	18	governance	governance	NOUN
easat-8564	354	19	structures	structure	NOUN
easat-8564	354	20	and	and	CCONJ
easat-8564	354	21	commercial	commercial	ADJ
easat-8564	354	22	performance	performance	NOUN
easat-8564	354	23	and	and	CCONJ
easat-8564	354	24	cta	cta	NOUN
easat-8564	354	25	,	,	PUNCT
easat-8564	354	26	as	as	SCONJ
easat-8564	354	27	evaluated	evaluate	VERB
easat-8564	354	28	by	by	ADP
easat-8564	354	29	the	the	DET
easat-8564	354	30	etr	etr	PROPN
easat-8564	354	31	.	.	PUNCT
easat-8564	355	1	the	the	DET
easat-8564	355	2	results	result	NOUN
easat-8564	355	3	showed	show	VERB
easat-8564	355	4	a	a	DET
easat-8564	355	5	significant	significant	ADJ
easat-8564	355	6	negative	negative	ADJ
easat-8564	355	7	link	link	NOUN
easat-8564	355	8	between	between	ADP
easat-8564	355	9	profitability	profitability	NOUN
easat-8564	355	10	(	(	PUNCT
easat-8564	355	11	which	which	PRON
easat-8564	355	12	is	be	AUX
easat-8564	355	13	measured	measure	VERB
easat-8564	355	14	by	by	ADP
easat-8564	355	15	roe	roe	PROPN
easat-8564	355	16	)	)	PUNCT
easat-8564	355	17	and	and	CCONJ
easat-8564	355	18	etr	etr	PROPN
easat-8564	355	19	(	(	PUNCT
easat-8564	355	20	β	β	X
easat-8564	355	21	=	=	SYM
easat-8564	355	22	0.001	0.001	NUM
easat-8564	355	23	,	,	PUNCT
easat-8564	355	24	p	p	X
easat-8564	355	25	=	=	NOUN
easat-8564	355	26	0.000	0.000	NUM
easat-8564	355	27	)	)	PUNCT
easat-8564	355	28	.	.	PUNCT
easat-8564	356	1	this	this	DET
easat-8564	356	2	finding	find	VERB
easat-8564	356	3	backs	back	VERB
easat-8564	356	4	up	up	ADP
easat-8564	356	5	the	the	DET
easat-8564	356	6	idea	idea	NOUN
easat-8564	356	7	that	that	SCONJ
easat-8564	356	8	companies	company	NOUN
easat-8564	356	9	that	that	PRON
easat-8564	356	10	make	make	VERB
easat-8564	356	11	a	a	DET
easat-8564	356	12	lot	lot	NOUN
easat-8564	356	13	of	of	ADP
easat-8564	356	14	money	money	NOUN
easat-8564	356	15	are	be	AUX
easat-8564	356	16	more	more	ADV
easat-8564	356	17	likely	likely	ADJ
easat-8564	356	18	to	to	PART
easat-8564	356	19	try	try	VERB
easat-8564	356	20	to	to	PART
easat-8564	356	21	pay	pay	VERB
easat-8564	356	22	less	less	ADJ
easat-8564	356	23	in	in	ADP
easat-8564	356	24	taxes	taxis	NOUN
easat-8564	356	25	.	.	PUNCT
easat-8564	357	1	this	this	PRON
easat-8564	357	2	is	be	AUX
easat-8564	357	3	likely	likely	ADJ
easat-8564	357	4	because	because	SCONJ
easat-8564	357	5	companies	company	NOUN
easat-8564	357	6	have	have	VERB
easat-8564	357	7	more	more	ADJ
easat-8564	357	8	money	money	NOUN
easat-8564	357	9	and	and	CCONJ
easat-8564	357	10	time	time	NOUN
easat-8564	357	11	to	to	PART
easat-8564	357	12	spend	spend	VERB
easat-8564	357	13	on	on	ADP
easat-8564	357	14	complicated	complicated	ADJ
easat-8564	357	15	tax	tax	NOUN
easat-8564	357	16	planning	planning	NOUN
easat-8564	357	17	projects	project	NOUN
easat-8564	357	18	.	.	PUNCT
easat-8564	358	1	on	on	ADP
easat-8564	358	2	the	the	DET
easat-8564	358	3	other	other	ADJ
easat-8564	358	4	hand	hand	NOUN
easat-8564	358	5	,	,	PUNCT
easat-8564	358	6	leverage	leverage	NOUN
easat-8564	358	7	(	(	PUNCT
easat-8564	358	8	lev	lev	NOUN
easat-8564	358	9	)	)	PUNCT
easat-8564	358	10	had	have	VERB
easat-8564	358	11	a	a	DET
easat-8564	358	12	statistically	statistically	ADV
easat-8564	358	13	significant	significant	ADJ
easat-8564	358	14	and	and	CCONJ
easat-8564	358	15	positive	positive	ADJ
easat-8564	358	16	connection	connection	NOUN
easat-8564	358	17	with	with	ADP
easat-8564	358	18	etr	etr	PROPN
easat-8564	358	19	(	(	PUNCT
easat-8564	358	20	β	β	X
easat-8564	358	21	=	=	SYM
easat-8564	358	22	0.175	0.175	NUM
easat-8564	358	23	,	,	PUNCT
easat-8564	358	24	p	p	X
easat-8564	358	25	=	=	NOUN
easat-8564	358	26	0.000	0.000	NUM
easat-8564	358	27	)	)	PUNCT
easat-8564	358	28	.	.	PUNCT
easat-8564	359	1	this	this	DET
easat-8564	359	2	result	result	NOUN
easat-8564	359	3	goes	go	VERB
easat-8564	359	4	against	against	ADP
easat-8564	359	5	what	what	PRON
easat-8564	359	6	most	most	ADJ
easat-8564	359	7	theories	theory	NOUN
easat-8564	359	8	say	say	VERB
easat-8564	359	9	,	,	PUNCT
easat-8564	359	10	which	which	PRON
easat-8564	359	11	is	be	AUX
easat-8564	359	12	that	that	SCONJ
easat-8564	359	13	leverage	leverage	NOUN
easat-8564	359	14	should	should	AUX
easat-8564	359	15	lower	lower	VERB
easat-8564	359	16	tax	tax	NOUN
easat-8564	359	17	bills	bill	NOUN
easat-8564	359	18	by	by	ADP
easat-8564	359	19	using	use	VERB
easat-8564	359	20	interest	interest	NOUN
easat-8564	359	21	tax	tax	NOUN
easat-8564	359	22	shielding	shielding	NOUN
easat-8564	359	23	.	.	PUNCT
easat-8564	360	1	instead	instead	ADV
easat-8564	360	2	,	,	PUNCT
easat-8564	360	3	research	research	NOUN
easat-8564	360	4	shows	show	VERB
easat-8564	360	5	that	that	SCONJ
easat-8564	360	6	in	in	ADP
easat-8564	360	7	malaysia	malaysia	PROPN
easat-8564	360	8	,	,	PUNCT
easat-8564	360	9	companies	company	NOUN
easat-8564	360	10	with	with	ADP
easat-8564	360	11	more	more	ADJ
easat-8564	360	12	debt	debt	NOUN
easat-8564	360	13	may	may	AUX
easat-8564	360	14	face	face	VERB
easat-8564	360	15	institutional	institutional	ADJ
easat-8564	360	16	or	or	CCONJ
easat-8564	360	17	regulatory	regulatory	ADJ
easat-8564	360	18	barriers	barrier	NOUN
easat-8564	360	19	that	that	PRON
easat-8564	360	20	make	make	VERB
easat-8564	360	21	it	it	PRON
easat-8564	360	22	harder	hard	ADJ
easat-8564	360	23	for	for	SCONJ
easat-8564	360	24	them	they	PRON
easat-8564	360	25	to	to	PART
easat-8564	360	26	get	get	VERB
easat-8564	360	27	the	the	DET
easat-8564	360	28	tax	tax	NOUN
easat-8564	360	29	breaks	break	NOUN
easat-8564	360	30	that	that	PRON
easat-8564	360	31	are	be	AUX
easat-8564	360	32	usually	usually	ADV
easat-8564	360	33	available	available	ADJ
easat-8564	360	34	to	to	ADP
easat-8564	360	35	companies	company	NOUN
easat-8564	360	36	that	that	PRON
easat-8564	360	37	borrow	borrow	VERB
easat-8564	360	38	money	money	NOUN
easat-8564	360	39	.	.	PUNCT
easat-8564	361	1	this	this	PRON
easat-8564	361	2	could	could	AUX
easat-8564	361	3	lead	lead	VERB
easat-8564	361	4	to	to	ADP
easat-8564	361	5	higher	high	ADJ
easat-8564	361	6	effective	effective	ADJ
easat-8564	361	7	tax	tax	NOUN
easat-8564	361	8	rates	rate	NOUN
easat-8564	361	9	.	.	PUNCT
easat-8564	362	1	the	the	DET
easat-8564	362	2	study	study	NOUN
easat-8564	362	3	's	's	PART
easat-8564	362	4	findings	finding	NOUN
easat-8564	362	5	in	in	ADP
easat-8564	362	6	table	table	NOUN
easat-8564	362	7	5	5	NUM
easat-8564	362	8	indicate	indicate	VERB
easat-8564	362	9	that	that	SCONJ
easat-8564	362	10	there	there	PRON
easat-8564	362	11	is	be	VERB
easat-8564	362	12	no	no	DET
easat-8564	362	13	meaningful	meaningful	ADJ
easat-8564	362	14	relationship	relationship	NOUN
easat-8564	362	15	between	between	ADP
easat-8564	362	16	board	board	NOUN
easat-8564	362	17	size	size	NOUN
easat-8564	362	18	(	(	PUNCT
easat-8564	362	19	bosize	bosize	NOUN
easat-8564	362	20	)	)	PUNCT
easat-8564	362	21	and	and	CCONJ
easat-8564	362	22	etr	etr	PROPN
easat-8564	362	23	(	(	PUNCT
easat-8564	362	24	β	β	X
easat-8564	362	25	=	=	SYM
easat-8564	362	26	0.001	0.001	NUM
easat-8564	362	27	,	,	PUNCT
easat-8564	362	28	p	p	X
easat-8564	362	29	=	=	NOUN
easat-8564	362	30	0.702	0.702	NUM
easat-8564	362	31	)	)	PUNCT
easat-8564	362	32	.	.	PUNCT
easat-8564	363	1	this	this	PRON
easat-8564	363	2	suggests	suggest	VERB
easat-8564	363	3	that	that	SCONJ
easat-8564	363	4	the	the	DET
easat-8564	363	5	actual	actual	ADJ
easat-8564	363	6	number	number	NOUN
easat-8564	363	7	of	of	ADP
easat-8564	363	8	board	board	NOUN
easat-8564	363	9	members	member	NOUN
easat-8564	363	10	does	do	AUX
easat-8564	363	11	n't	not	PART
easat-8564	363	12	seem	seem	VERB
easat-8564	363	13	to	to	PART
easat-8564	363	14	influence	influence	VERB
easat-8564	363	15	tax	tax	NOUN
easat-8564	363	16	behavior	behavior	NOUN
easat-8564	363	17	on	on	ADP
easat-8564	363	18	its	its	PRON
easat-8564	363	19	own	own	ADJ
easat-8564	363	20	.	.	PUNCT
easat-8564	364	1	this	this	PRON
easat-8564	364	2	could	could	AUX
easat-8564	364	3	mean	mean	VERB
easat-8564	364	4	that	that	SCONJ
easat-8564	364	5	the	the	DET
easat-8564	364	6	quality	quality	NOUN
easat-8564	364	7	of	of	ADP
easat-8564	364	8	the	the	DET
easat-8564	364	9	board	board	NOUN
easat-8564	364	10	's	's	PART
easat-8564	364	11	content	content	NOUN
easat-8564	364	12	is	be	AUX
easat-8564	364	13	more	more	ADV
easat-8564	364	14	important	important	ADJ
easat-8564	364	15	than	than	ADP
easat-8564	364	16	its	its	PRON
easat-8564	364	17	size	size	NOUN
easat-8564	364	18	when	when	SCONJ
easat-8564	364	19	it	it	PRON
easat-8564	364	20	comes	come	VERB
easat-8564	364	21	to	to	ADP
easat-8564	364	22	choosing	choose	VERB
easat-8564	364	23	the	the	DET
easat-8564	364	24	financial	financial	ADJ
easat-8564	364	25	measures	measure	NOUN
easat-8564	364	26	that	that	PRON
easat-8564	364	27	are	be	AUX
easat-8564	364	28	put	put	VERB
easat-8564	364	29	in	in	ADP
easat-8564	364	30	place	place	NOUN
easat-8564	364	31	.	.	PUNCT
easat-8564	365	1	it	it	PRON
easat-8564	365	2	's	be	AUX
easat-8564	365	3	also	also	ADV
easat-8564	365	4	vital	vital	ADJ
easat-8564	365	5	to	to	PART
easat-8564	365	6	point	point	VERB
easat-8564	365	7	out	out	ADP
easat-8564	365	8	that	that	PRON
easat-8564	365	9	director	director	NOUN
easat-8564	365	10	competency	competency	PROPN
easat-8564	365	11	(	(	PUNCT
easat-8564	365	12	dcomp	dcomp	PROPN
easat-8564	365	13	)	)	PUNCT
easat-8564	365	14	,	,	PUNCT
easat-8564	365	15	which	which	PRON
easat-8564	365	16	was	be	AUX
easat-8564	365	17	measured	measure	VERB
easat-8564	365	18	by	by	ADP
easat-8564	365	19	financial	financial	ADJ
easat-8564	365	20	or	or	CCONJ
easat-8564	365	21	professional	professional	ADJ
easat-8564	365	22	skills	skill	NOUN
easat-8564	365	23	,	,	PUNCT
easat-8564	365	24	did	do	AUX
easat-8564	365	25	not	not	PART
easat-8564	365	26	have	have	VERB
easat-8564	365	27	a	a	DET
easat-8564	365	28	statistically	statistically	ADV
easat-8564	365	29	significant	significant	ADJ
easat-8564	365	30	effect	effect	NOUN
easat-8564	365	31	on	on	ADP
easat-8564	365	32	tax	tax	NOUN
easat-8564	365	33	evasion	evasion	NOUN
easat-8564	365	34	(	(	PUNCT
easat-8564	365	35	β	β	X
easat-8564	365	36	=	=	PUNCT
easat-8564	365	37	-0.025	-0.025	PROPN
easat-8564	365	38	,	,	PUNCT
easat-8564	365	39	p	p	X
easat-8564	365	40	=	=	NOUN
easat-8564	365	41	0.476	0.476	NUM
easat-8564	365	42	)	)	PUNCT
easat-8564	365	43	.	.	PUNCT
easat-8564	366	1	this	this	PRON
easat-8564	366	2	means	mean	VERB
easat-8564	366	3	that	that	SCONJ
easat-8564	366	4	having	have	VERB
easat-8564	366	5	directors	director	NOUN
easat-8564	366	6	who	who	PRON
easat-8564	366	7	are	be	AUX
easat-8564	366	8	good	good	ADJ
easat-8564	366	9	at	at	ADP
easat-8564	366	10	technology	technology	NOUN
easat-8564	366	11	does	do	AUX
easat-8564	366	12	n't	not	PART
easat-8564	366	13	inherently	inherently	ADV
easat-8564	366	14	mean	mean	VERB
easat-8564	366	15	that	that	SCONJ
easat-8564	366	16	they	they	PRON
easat-8564	366	17	will	will	AUX
easat-8564	366	18	use	use	VERB
easat-8564	366	19	more	more	ADV
easat-8564	366	20	aggressive	aggressive	ADJ
easat-8564	366	21	or	or	CCONJ
easat-8564	366	22	strategic	strategic	ADJ
easat-8564	366	23	ways	way	NOUN
easat-8564	366	24	to	to	PART
easat-8564	366	25	plan	plan	VERB
easat-8564	366	26	their	their	PRON
easat-8564	366	27	taxes	taxis	NOUN
easat-8564	366	28	.	.	PUNCT
easat-8564	367	1	in	in	ADP
easat-8564	367	2	terms	term	NOUN
easat-8564	367	3	of	of	ADP
easat-8564	367	4	gender	gender	NOUN
easat-8564	367	5	diversity	diversity	NOUN
easat-8564	367	6	,	,	PUNCT
easat-8564	367	7	the	the	DET
easat-8564	367	8	representation	representation	NOUN
easat-8564	367	9	of	of	ADP
easat-8564	367	10	female	female	ADJ
easat-8564	367	11	directors	director	NOUN
easat-8564	367	12	(	(	PUNCT
easat-8564	367	13	female	female	NOUN
easat-8564	367	14	)	)	PUNCT
easat-8564	367	15	revealed	reveal	VERB
easat-8564	367	16	a	a	DET
easat-8564	367	17	marginally	marginally	ADV
easat-8564	367	18	significant	significant	ADJ
easat-8564	367	19	positive	positive	ADJ
easat-8564	367	20	association	association	NOUN
easat-8564	367	21	with	with	ADP
easat-8564	367	22	etr	etr	PROPN
easat-8564	367	23	(	(	PUNCT
easat-8564	367	24	β	β	X
easat-8564	367	25	=	=	PUNCT
easat-8564	367	26	0.086	0.086	NUM
easat-8564	367	27	,	,	PUNCT
easat-8564	367	28	p	p	X
easat-8564	367	29	=	=	NOUN
easat-8564	367	30	0.052	0.052	NUM
easat-8564	367	31	)	)	PUNCT
easat-8564	367	32	.	.	PUNCT
easat-8564	368	1	this	this	DET
easat-8564	368	2	finding	finding	NOUN
easat-8564	368	3	implies	imply	VERB
easat-8564	368	4	that	that	SCONJ
easat-8564	368	5	firms	firm	NOUN
easat-8564	368	6	with	with	ADP
easat-8564	368	7	greater	great	ADJ
easat-8564	368	8	gender	gender	NOUN
easat-8564	368	9	diversity	diversity	NOUN
easat-8564	368	10	on	on	ADP
easat-8564	368	11	their	their	PRON
easat-8564	368	12	boards	board	NOUN
easat-8564	368	13	may	may	AUX
easat-8564	368	14	exhibit	exhibit	VERB
easat-8564	368	15	more	more	ADJ
easat-8564	368	16	conservative	conservative	ADJ
easat-8564	368	17	tax	tax	NOUN
easat-8564	368	18	behavior	behavior	NOUN
easat-8564	368	19	which	which	PRON
easat-8564	368	20	potentially	potentially	ADV
easat-8564	368	21	can	can	AUX
easat-8564	368	22	be	be	AUX
easat-8564	368	23	driven	drive	VERB
easat-8564	368	24	by	by	ADP
easat-8564	368	25	higher	high	ADJ
easat-8564	368	26	ethical	ethical	ADJ
easat-8564	368	27	standards	standard	NOUN
easat-8564	368	28	and	and	CCONJ
easat-8564	368	29	a	a	DET
easat-8564	368	30	stronger	strong	ADJ
easat-8564	368	31	commitment	commitment	NOUN
easat-8564	368	32	to	to	ADP
easat-8564	368	33	regulatory	regulatory	ADJ
easat-8564	368	34	compliance	compliance	NOUN
easat-8564	368	35	.	.	PUNCT
easat-8564	369	1	ceo	ceo	NOUN
easat-8564	369	2	duality	duality	NOUN
easat-8564	369	3	(	(	PUNCT
easat-8564	369	4	ceodual	ceodual	ADJ
easat-8564	369	5	)	)	PUNCT
easat-8564	369	6	was	be	AUX
easat-8564	369	7	negatively	negatively	ADV
easat-8564	369	8	and	and	CCONJ
easat-8564	369	9	significantly	significantly	ADV
easat-8564	369	10	linked	link	VERB
easat-8564	369	11	to	to	ADP
easat-8564	369	12	etr	etr	PROPN
easat-8564	369	13	(	(	PUNCT
easat-8564	369	14	β	β	X
easat-8564	369	15	=	=	PUNCT
easat-8564	369	16	-0.028	-0.028	PROPN
easat-8564	369	17	,	,	PUNCT
easat-8564	369	18	p	p	X
easat-8564	369	19	=	=	NOUN
easat-8564	369	20	0.026	0.026	NUM
easat-8564	369	21	)	)	PUNCT
easat-8564	369	22	which	which	PRON
easat-8564	369	23	suggests	suggest	VERB
easat-8564	369	24	that	that	SCONJ
easat-8564	369	25	when	when	SCONJ
easat-8564	369	26	one	one	NUM
easat-8564	369	27	person	person	NOUN
easat-8564	369	28	holds	hold	VERB
easat-8564	369	29	a	a	DET
easat-8564	369	30	lot	lot	NOUN
easat-8564	369	31	of	of	ADP
easat-8564	369	32	power	power	NOUN
easat-8564	369	33	,	,	PUNCT
easat-8564	369	34	it	it	PRON
easat-8564	369	35	might	might	AUX
easat-8564	369	36	allow	allow	VERB
easat-8564	369	37	the	the	DET
easat-8564	369	38	company	company	NOUN
easat-8564	369	39	to	to	PART
easat-8564	369	40	adopt	adopt	VERB
easat-8564	369	41	bolder	bold	ADJ
easat-8564	369	42	tax	tax	NOUN
easat-8564	369	43	avoidance	avoidance	NOUN
easat-8564	369	44	tactics	tactic	NOUN
easat-8564	369	45	.	.	PUNCT
easat-8564	370	1	it	it	PRON
easat-8564	370	2	was	be	AUX
easat-8564	370	3	also	also	ADV
easat-8564	370	4	observed	observe	VERB
easat-8564	370	5	that	that	SCONJ
easat-8564	370	6	managerial	managerial	ADJ
easat-8564	370	7	ownership	ownership	NOUN
easat-8564	370	8	(	(	PUNCT
easat-8564	370	9	mo	mo	NOUN
easat-8564	370	10	)	)	PUNCT
easat-8564	370	11	has	have	VERB
easat-8564	370	12	a	a	DET
easat-8564	370	13	notable	notable	ADJ
easat-8564	370	14	and	and	CCONJ
easat-8564	370	15	negative	negative	ADJ
easat-8564	370	16	correlation	correlation	NOUN
easat-8564	370	17	with	with	ADP
easat-8564	370	18	etr	etr	PROPN
easat-8564	370	19	(	(	PUNCT
easat-8564	371	1	β	β	X
easat-8564	371	2	=	=	PUNCT
easat-8564	371	3	-0.028	-0.028	PROPN
easat-8564	371	4	,	,	PUNCT
easat-8564	371	5	p	p	NOUN
easat-8564	371	6	=	=	NOUN
easat-8564	371	7	0.005	0.005	NUM
easat-8564	371	8	)	)	PUNCT
easat-8564	371	9	which	which	PRON
easat-8564	371	10	aligns	align	VERB
easat-8564	371	11	with	with	ADP
easat-8564	371	12	the	the	DET
easat-8564	371	13	agency	agency	NOUN
easat-8564	371	14	theory	theory	NOUN
easat-8564	371	15	perspective	perspective	NOUN
easat-8564	371	16	that	that	PRON
easat-8564	371	17	suggests	suggest	VERB
easat-8564	371	18	that	that	SCONJ
easat-8564	371	19	when	when	SCONJ
easat-8564	371	20	executives	executive	NOUN
easat-8564	371	21	hold	hold	VERB
easat-8564	371	22	a	a	DET
easat-8564	371	23	greater	great	ADJ
easat-8564	371	24	share	share	NOUN
easat-8564	371	25	of	of	ADP
easat-8564	371	26	equity	equity	NOUN
easat-8564	371	27	,	,	PUNCT
easat-8564	371	28	their	their	PRON
easat-8564	371	29	interests	interest	NOUN
easat-8564	371	30	become	become	AUX
easat-8564	371	31	more	more	ADV
easat-8564	371	32	closely	closely	ADV
easat-8564	371	33	tied	tie	VERB
easat-8564	371	34	to	to	ADP
easat-8564	371	35	the	the	DET
easat-8564	371	36	value	value	NOUN
easat-8564	371	37	of	of	ADP
easat-8564	371	38	the	the	DET
easat-8564	371	39	shareholders	shareholder	NOUN
easat-8564	371	40	.	.	PUNCT
easat-8564	372	1	this	this	PRON
easat-8564	372	2	promotes	promote	VERB
easat-8564	372	3	the	the	DET
easat-8564	372	4	adoption	adoption	NOUN
easat-8564	372	5	of	of	ADP
easat-8564	372	6	strategies	strategy	NOUN
easat-8564	372	7	to	to	PART
easat-8564	372	8	minimize	minimize	VERB
easat-8564	372	9	tax	tax	NOUN
easat-8564	372	10	liabilities	liability	NOUN
easat-8564	372	11	legally	legally	ADV
easat-8564	372	12	.	.	PUNCT
easat-8564	373	1	company	company	NOUN
easat-8564	373	2	age	age	NOUN
easat-8564	373	3	(	(	PUNCT
easat-8564	373	4	cage	cage	NOUN
easat-8564	373	5	)	)	PUNCT
easat-8564	373	6	demonstrated	demonstrate	VERB
easat-8564	373	7	a	a	DET
easat-8564	373	8	significant	significant	ADJ
easat-8564	373	9	positive	positive	ADJ
easat-8564	373	10	association	association	NOUN
easat-8564	373	11	with	with	ADP
easat-8564	373	12	etr	etr	PROPN
easat-8564	373	13	(	(	PUNCT
easat-8564	373	14	β	β	X
easat-8564	373	15	=	=	PUNCT
easat-8564	373	16	0.000	0.000	NUM
easat-8564	373	17	,	,	PUNCT
easat-8564	373	18	p	p	X
easat-8564	373	19	=	=	NOUN
easat-8564	373	20	0.005	0.005	NUM
easat-8564	373	21	)	)	PUNCT
easat-8564	373	22	that	that	PRON
easat-8564	373	23	suggests	suggest	VERB
easat-8564	373	24	older	old	ADJ
easat-8564	373	25	company	company	NOUN
easat-8564	373	26	may	may	AUX
easat-8564	373	27	adopt	adopt	VERB
easat-8564	373	28	more	more	ADV
easat-8564	373	29	conservative	conservative	ADJ
easat-8564	373	30	fiscal	fiscal	ADJ
easat-8564	373	31	strategies	strategy	NOUN
easat-8564	373	32	or	or	CCONJ
easat-8564	373	33	face	face	VERB
easat-8564	373	34	structural	structural	ADJ
easat-8564	373	35	limitations	limitation	NOUN
easat-8564	373	36	that	that	PRON
easat-8564	373	37	reduce	reduce	VERB
easat-8564	373	38	their	their	PRON
easat-8564	373	39	capacity	capacity	NOUN
easat-8564	373	40	for	for	ADP
easat-8564	373	41	aggressive	aggressive	ADJ
easat-8564	373	42	tax	tax	NOUN
easat-8564	373	43	planning	planning	NOUN
easat-8564	373	44	.	.	PUNCT
easat-8564	374	1	equally	equally	ADV
easat-8564	374	2	,	,	PUNCT
easat-8564	374	3	the	the	DET
easat-8564	374	4	number	number	NOUN
easat-8564	374	5	of	of	ADP
easat-8564	374	6	employees	employee	NOUN
easat-8564	374	7	(	(	PUNCT
easat-8564	374	8	nemp	nemp	NOUN
easat-8564	374	9	)	)	PUNCT
easat-8564	374	10	was	be	AUX
easat-8564	374	11	positively	positively	ADV
easat-8564	374	12	and	and	CCONJ
easat-8564	374	13	significantly	significantly	ADV
easat-8564	374	14	related	relate	VERB
easat-8564	374	15	to	to	ADP
easat-8564	374	16	etr	etr	PROPN
easat-8564	374	17	(	(	PUNCT
easat-8564	374	18	β	β	X
easat-8564	374	19	=	=	PUNCT
easat-8564	374	20	0.000	0.000	NUM
easat-8564	374	21	,	,	PUNCT
easat-8564	374	22	p	p	X
easat-8564	374	23	=	=	NOUN
easat-8564	374	24	0.020	0.020	NUM
easat-8564	374	25	)	)	PUNCT
easat-8564	374	26	that	that	PRON
easat-8564	374	27	indicates	indicate	VERB
easat-8564	374	28	that	that	SCONJ
easat-8564	374	29	variables	variable	NOUN
easat-8564	374	30	model	model	NOUN
easat-8564	374	31	1	1	NUM
easat-8564	374	32	after	after	ADP
easat-8564	374	33	test	test	NOUN
easat-8564	374	34	etr	etr	PROPN
easat-8564	374	35	coef	coef	PROPN
easat-8564	374	36	.	.	PUNCT
easat-8564	375	1	z	z	X
easat-8564	375	2	-	-	PUNCT
easat-8564	375	3	stat	stat	ADJ
easat-8564	375	4	p	p	NOUN
easat-8564	375	5	-	-	PUNCT
easat-8564	375	6	value	value	NOUN
easat-8564	375	7	roe	roe	PROPN
easat-8564	375	8	-0.001	-0.001	PROPN
easat-8564	375	9	-3.77	-3.77	PROPN
easat-8564	375	10	0.000	0.000	NUM
easat-8564	375	11	lev	lev	NOUN
easat-8564	375	12	0.175	0.175	NUM
easat-8564	375	13	8.04	8.04	NUM
easat-8564	375	14	0.000	0.000	NUM
easat-8564	375	15	bosize	bosize	NOUN
easat-8564	375	16	0.001	0.001	NUM
easat-8564	375	17	0.38	0.38	NUM
easat-8564	375	18	0.702	0.702	NUM
easat-8564	375	19	dcomp	dcomp	ADP
easat-8564	375	20	-0.025	-0.025	PROPN
easat-8564	375	21	-0.71	-0.71	NUM
easat-8564	375	22	0.476	0.476	NUM
easat-8564	375	23	female	female	NOUN
easat-8564	375	24	0.086	0.086	NUM
easat-8564	375	25	1.94	1.94	NUM
easat-8564	375	26	0.052	0.052	NUM
easat-8564	375	27	drem	drem	VERB
easat-8564	375	28	0.000	0.000	NUM
easat-8564	375	29	0.42	0.42	NUM
easat-8564	375	30	0.677	0.677	NUM
easat-8564	375	31	ceodual	ceodual	ADJ
easat-8564	375	32	-0.028	-0.028	PUNCT
easat-8564	375	33	-2.23	-2.23	ADP
easat-8564	375	34	0.026	0.026	NUM
easat-8564	375	35	cons	con	NOUN
easat-8564	375	36	0.188	0.188	NUM
easat-8564	375	37	9.64	9.64	NUM
easat-8564	375	38	0.000	0.000	NUM
easat-8564	375	39	r	r	NOUN
easat-8564	375	40	-	-	PUNCT
easat-8564	375	41	square	square	ADJ
easat-8564	375	42	0.0713	0.0713	NUM
easat-8564	375	43	wald	wald	X
easat-8564	375	44	chi2(8	chi2(8	NOUN
easat-8564	375	45	)	)	PUNCT
easat-8564	375	46	488.83	488.83	NUM
easat-8564	375	47	prob	prob	NOUN
easat-8564	375	48	>	>	X
easat-8564	375	49	f	f	PROPN
easat-8564	375	50	0.000	0.000	NUM
easat-8564	375	51	note	note	NOUN
easat-8564	375	52	:	:	PUNCT
easat-8564	376	1	etr	etr	PROPN
easat-8564	376	2	=	=	PUNCT
easat-8564	376	3	effective	effective	ADJ
easat-8564	376	4	tax	tax	NOUN
easat-8564	376	5	rate	rate	NOUN
easat-8564	376	6	;	;	PUNCT
easat-8564	376	7	roe	roe	NOUN
easat-8564	376	8	=	=	SYM
easat-8564	376	9	profitability	profitability	NOUN
easat-8564	376	10	returns	return	NOUN
easat-8564	376	11	on	on	ADP
easat-8564	376	12	equity	equity	NOUN
easat-8564	376	13	;	;	PUNCT
easat-8564	376	14	lev	lev	NOUN
easat-8564	376	15	=	=	SYM
easat-8564	376	16	leverage	leverage	NOUN
easat-8564	376	17	;	;	PUNCT
easat-8564	376	18	bosize	bosize	NOUN
easat-8564	376	19	=	=	SYM
easat-8564	376	20	board	board	NOUN
easat-8564	376	21	size	size	NOUN
easat-8564	376	22	;	;	PUNCT
easat-8564	376	23	dcomp	dcomp	NOUN
easat-8564	376	24	=	=	PROPN
easat-8564	376	25	director	director	NOUN
easat-8564	376	26	competency	competency	NOUN
easat-8564	376	27	;	;	PUNCT
easat-8564	376	28	female	female	ADJ
easat-8564	376	29	=	=	SYM
easat-8564	376	30	female	female	ADJ
easat-8564	376	31	director	director	NOUN
easat-8564	376	32	;	;	PUNCT
easat-8564	376	33	drem	drem	PROPN
easat-8564	376	34	=	=	SYM
easat-8564	376	35	director	director	NOUN
easat-8564	376	36	’s	’s	PART
easat-8564	376	37	remuneration	remuneration	NOUN
easat-8564	376	38	;	;	PUNCT
easat-8564	376	39	ceodual	ceodual	ADJ
easat-8564	376	40	=	=	PROPN
easat-8564	376	41	ceo	ceo	NOUN
easat-8564	376	42	duality	duality	NOUN
easat-8564	376	43	.	.	PUNCT
easat-8564	377	1	272	272	NUM
easat-8564	377	2	edelweiss	edelweiss	PROPN
easat-8564	377	3	applied	apply	VERB
easat-8564	377	4	science	science	NOUN
easat-8564	377	5	and	and	CCONJ
easat-8564	377	6	technology	technology	NOUN
easat-8564	377	7	issn	issn	PROPN
easat-8564	377	8	:	:	PUNCT
easat-8564	377	9	2576	2576	NUM
easat-8564	377	10	-	-	SYM
easat-8564	377	11	8484	8484	NUM
easat-8564	377	12	vol	vol	NOUN
easat-8564	377	13	.	.	PROPN
easat-8564	378	1	9	9	NUM
easat-8564	378	2	,	,	PUNCT
easat-8564	378	3	no	no	INTJ
easat-8564	378	4	.	.	NOUN
easat-8564	379	1	7	7	NUM
easat-8564	379	2	:	:	SYM
easat-8564	379	3	260	260	NUM
easat-8564	379	4	-	-	SYM
easat-8564	379	5	276	276	NUM
easat-8564	379	6	,	,	PUNCT
easat-8564	379	7	2025	2025	NUM
easat-8564	379	8	doi	doi	NOUN
easat-8564	379	9	:	:	PUNCT
easat-8564	379	10	10.55214/25768484.v9i7.8564	10.55214/25768484.v9i7.8564	NUM
easat-8564	379	11	©	©	NOUN
easat-8564	379	12	2025	2025	NUM
easat-8564	379	13	by	by	ADP
easat-8564	379	14	the	the	DET
easat-8564	379	15	authors	author	NOUN
easat-8564	379	16	;	;	PUNCT
easat-8564	379	17	licensee	licensee	PROPN
easat-8564	379	18	learning	learning	NOUN
easat-8564	379	19	gate	gate	VERB
easat-8564	379	20	larger	large	ADJ
easat-8564	379	21	workforces	workforce	NOUN
easat-8564	379	22	which	which	PRON
easat-8564	379	23	often	often	ADV
easat-8564	379	24	correlate	correlate	VERB
easat-8564	379	25	with	with	ADP
easat-8564	379	26	increased	increase	VERB
easat-8564	379	27	organizational	organizational	ADJ
easat-8564	379	28	complexity	complexity	NOUN
easat-8564	379	29	and	and	CCONJ
easat-8564	379	30	administrative	administrative	ADJ
easat-8564	379	31	burdens	burden	NOUN
easat-8564	379	32	may	may	AUX
easat-8564	379	33	limit	limit	VERB
easat-8564	379	34	the	the	DET
easat-8564	379	35	effectiveness	effectiveness	NOUN
easat-8564	379	36	or	or	CCONJ
easat-8564	379	37	attractiveness	attractiveness	NOUN
easat-8564	379	38	of	of	ADP
easat-8564	379	39	intricate	intricate	ADJ
easat-8564	379	40	tax	tax	NOUN
easat-8564	379	41	avoidance	avoidance	NOUN
easat-8564	379	42	schemes	scheme	NOUN
easat-8564	379	43	.	.	PUNCT
easat-8564	380	1	the	the	DET
easat-8564	380	2	overall	overall	ADJ
easat-8564	380	3	model	model	NOUN
easat-8564	380	4	yields	yield	VERB
easat-8564	380	5	an	an	DET
easat-8564	380	6	r	r	NOUN
easat-8564	380	7	-	-	PUNCT
easat-8564	380	8	squared	square	VERB
easat-8564	380	9	value	value	NOUN
easat-8564	380	10	of	of	ADP
easat-8564	380	11	0.0713	0.0713	NUM
easat-8564	380	12	in	in	ADP
easat-8564	380	13	table	table	NOUN
easat-8564	380	14	5	5	NUM
easat-8564	380	15	,	,	PUNCT
easat-8564	380	16	indicating	indicate	VERB
easat-8564	380	17	that	that	SCONJ
easat-8564	380	18	approximately	approximately	ADV
easat-8564	380	19	7.13	7.13	NUM
easat-8564	380	20	%	%	NOUN
easat-8564	380	21	of	of	ADP
easat-8564	380	22	the	the	DET
easat-8564	380	23	variance	variance	NOUN
easat-8564	380	24	in	in	ADP
easat-8564	380	25	cta	cta	PROPN
easat-8564	380	26	is	be	AUX
easat-8564	380	27	explained	explain	VERB
easat-8564	380	28	by	by	ADP
easat-8564	380	29	the	the	DET
easat-8564	380	30	independent	independent	ADJ
easat-8564	380	31	variables	variable	NOUN
easat-8564	380	32	included	include	VERB
easat-8564	380	33	in	in	ADP
easat-8564	380	34	the	the	DET
easat-8564	380	35	analysis	analysis	NOUN
easat-8564	380	36	.	.	PUNCT
easat-8564	381	1	although	although	SCONJ
easat-8564	381	2	this	this	DET
easat-8564	381	3	figure	figure	NOUN
easat-8564	381	4	reflects	reflect	VERB
easat-8564	381	5	a	a	DET
easat-8564	381	6	relatively	relatively	ADV
easat-8564	381	7	modest	modest	ADJ
easat-8564	381	8	explanatory	explanatory	ADJ
easat-8564	381	9	power	power	NOUN
easat-8564	381	10	,	,	PUNCT
easat-8564	381	11	it	it	PRON
easat-8564	381	12	remains	remain	VERB
easat-8564	381	13	consistent	consistent	ADJ
easat-8564	381	14	with	with	ADP
easat-8564	381	15	prior	prior	ADJ
easat-8564	381	16	tax	tax	NOUN
easat-8564	381	17	avoidance	avoidance	NOUN
easat-8564	381	18	literature	literature	NOUN
easat-8564	381	19	,	,	PUNCT
easat-8564	381	20	where	where	SCONJ
easat-8564	381	21	multiple	multiple	ADJ
easat-8564	381	22	company	company	NOUN
easat-8564	381	23	specific	specific	ADJ
easat-8564	381	24	,	,	PUNCT
easat-8564	381	25	macroeconomic	macroeconomic	ADJ
easat-8564	381	26	,	,	PUNCT
easat-8564	381	27	and	and	CCONJ
easat-8564	381	28	institutional	institutional	ADJ
easat-8564	381	29	factors	factor	NOUN
easat-8564	381	30	often	often	ADV
easat-8564	381	31	operate	operate	VERB
easat-8564	381	32	outside	outside	ADP
easat-8564	381	33	the	the	DET
easat-8564	381	34	scope	scope	NOUN
easat-8564	381	35	of	of	ADP
easat-8564	381	36	direct	direct	ADJ
easat-8564	381	37	measurement	measurement	NOUN
easat-8564	381	38	.	.	PUNCT
easat-8564	382	1	the	the	DET
easat-8564	382	2	statistical	statistical	ADJ
easat-8564	382	3	robustness	robustness	NOUN
easat-8564	382	4	of	of	ADP
easat-8564	382	5	the	the	DET
easat-8564	382	6	model	model	NOUN
easat-8564	382	7	is	be	AUX
easat-8564	382	8	affirmed	affirm	VERB
easat-8564	382	9	by	by	ADP
easat-8564	382	10	the	the	DET
easat-8564	382	11	wald	wald	PROPN
easat-8564	382	12	chi	chi	PROPN
easat-8564	382	13	-	-	PUNCT
easat-8564	382	14	square	square	ADJ
easat-8564	382	15	test	test	NOUN
easat-8564	382	16	result	result	NOUN
easat-8564	382	17	(	(	PUNCT
easat-8564	382	18	χ²	χ²	NOUN
easat-8564	382	19	=	=	SYM
easat-8564	382	20	488.83	488.83	NUM
easat-8564	382	21	,	,	PUNCT
easat-8564	382	22	p	p	X
easat-8564	382	23	=	=	NOUN
easat-8564	382	24	0.000	0.000	NUM
easat-8564	382	25	)	)	PUNCT
easat-8564	382	26	,	,	PUNCT
easat-8564	382	27	which	which	PRON
easat-8564	382	28	confirms	confirm	VERB
easat-8564	382	29	that	that	SCONJ
easat-8564	382	30	the	the	DET
easat-8564	382	31	explanatory	explanatory	ADJ
easat-8564	382	32	variables	variable	NOUN
easat-8564	382	33	significantly	significantly	ADV
easat-8564	382	34	account	account	VERB
easat-8564	382	35	for	for	ADP
easat-8564	382	36	variations	variation	NOUN
easat-8564	382	37	in	in	ADP
easat-8564	382	38	etr	etr	PROPN
easat-8564	382	39	across	across	ADP
easat-8564	382	40	the	the	DET
easat-8564	382	41	sampled	sample	VERB
easat-8564	382	42	firms	firm	NOUN
easat-8564	382	43	.	.	PUNCT
easat-8564	383	1	the	the	DET
easat-8564	383	2	findings	finding	NOUN
easat-8564	383	3	substantiate	substantiate	VERB
easat-8564	383	4	that	that	SCONJ
easat-8564	383	5	cta	cta	PROPN
easat-8564	383	6	is	be	AUX
easat-8564	383	7	significantly	significantly	ADV
easat-8564	383	8	influenced	influence	VERB
easat-8564	383	9	by	by	ADP
easat-8564	383	10	a	a	DET
easat-8564	383	11	company	company	NOUN
easat-8564	383	12	’s	’s	PART
easat-8564	383	13	financial	financial	ADJ
easat-8564	383	14	performance	performance	NOUN
easat-8564	383	15	and	and	CCONJ
easat-8564	383	16	certain	certain	ADJ
easat-8564	383	17	aspects	aspect	NOUN
easat-8564	383	18	of	of	ADP
easat-8564	383	19	its	its	PRON
easat-8564	383	20	governance	governance	NOUN
easat-8564	383	21	structure	structure	NOUN
easat-8564	383	22	.	.	PUNCT
easat-8564	384	1	specifically	specifically	ADV
easat-8564	384	2	,	,	PUNCT
easat-8564	384	3	profitability	profitability	NOUN
easat-8564	384	4	,	,	PUNCT
easat-8564	384	5	leverage	leverage	NOUN
easat-8564	384	6	,	,	PUNCT
easat-8564	384	7	ceo	ceo	NOUN
easat-8564	384	8	duality	duality	NOUN
easat-8564	384	9	,	,	PUNCT
easat-8564	384	10	and	and	CCONJ
easat-8564	384	11	managerial	managerial	ADJ
easat-8564	384	12	ownership	ownership	NOUN
easat-8564	384	13	exhibit	exhibit	VERB
easat-8564	384	14	strong	strong	ADJ
easat-8564	384	15	directional	directional	ADJ
easat-8564	384	16	relationships	relationship	NOUN
easat-8564	384	17	with	with	ADP
easat-8564	384	18	etr	etr	PROPN
easat-8564	384	19	,	,	PUNCT
easat-8564	384	20	while	while	SCONJ
easat-8564	384	21	factors	factor	NOUN
easat-8564	384	22	such	such	ADJ
easat-8564	384	23	as	as	ADP
easat-8564	384	24	board	board	NOUN
easat-8564	384	25	size	size	NOUN
easat-8564	384	26	,	,	PUNCT
easat-8564	384	27	director	director	NOUN
easat-8564	384	28	competency	competency	NOUN
easat-8564	384	29	,	,	PUNCT
easat-8564	384	30	and	and	CCONJ
easat-8564	384	31	remuneration	remuneration	NOUN
easat-8564	384	32	appear	appear	VERB
easat-8564	384	33	to	to	PART
easat-8564	384	34	exert	exert	VERB
easat-8564	384	35	less	less	ADJ
easat-8564	384	36	direct	direct	ADJ
easat-8564	384	37	influence	influence	NOUN
easat-8564	384	38	.	.	PUNCT
easat-8564	385	1	these	these	DET
easat-8564	385	2	results	result	NOUN
easat-8564	385	3	offer	offer	VERB
easat-8564	385	4	empirical	empirical	ADJ
easat-8564	385	5	validation	validation	NOUN
easat-8564	385	6	for	for	ADP
easat-8564	385	7	theoretical	theoretical	ADJ
easat-8564	385	8	constructs	construct	NOUN
easat-8564	385	9	drawn	draw	VERB
easat-8564	385	10	from	from	ADP
easat-8564	385	11	agency	agency	NOUN
easat-8564	385	12	theory	theory	NOUN
easat-8564	385	13	and	and	CCONJ
easat-8564	385	14	cg	cg	NOUN
easat-8564	385	15	literature	literature	NOUN
easat-8564	385	16	,	,	PUNCT
easat-8564	385	17	while	while	SCONJ
easat-8564	385	18	also	also	ADV
easat-8564	385	19	highlighting	highlight	VERB
easat-8564	385	20	the	the	DET
easat-8564	385	21	complexity	complexity	NOUN
easat-8564	385	22	and	and	CCONJ
easat-8564	385	23	contextual	contextual	ADJ
easat-8564	385	24	sensitivity	sensitivity	NOUN
easat-8564	385	25	of	of	ADP
easat-8564	385	26	tax	tax	NOUN
easat-8564	385	27	behaviour	behaviour	NOUN
easat-8564	385	28	among	among	ADP
easat-8564	385	29	malaysian	malaysian	ADJ
easat-8564	385	30	public	public	ADJ
easat-8564	385	31	listed	list	VERB
easat-8564	385	32	companies	company	NOUN
easat-8564	385	33	.	.	PUNCT
easat-8564	386	1	7	7	X
easat-8564	386	2	.	.	X
easat-8564	386	3	conclusion	conclusion	NOUN
easat-8564	386	4	this	this	DET
easat-8564	386	5	study	study	NOUN
easat-8564	386	6	empirically	empirically	ADV
easat-8564	386	7	investigates	investigate	VERB
easat-8564	386	8	the	the	DET
easat-8564	386	9	direct	direct	ADJ
easat-8564	386	10	relationship	relationship	NOUN
easat-8564	386	11	between	between	ADP
easat-8564	386	12	cta	cta	PROPN
easat-8564	386	13	,	,	PUNCT
easat-8564	386	14	proxied	proxie	VERB
easat-8564	386	15	by	by	ADP
easat-8564	386	16	the	the	DET
easat-8564	386	17	etr	etr	PROPN
easat-8564	386	18	and	and	CCONJ
easat-8564	386	19	selected	select	VERB
easat-8564	386	20	financial	financial	ADJ
easat-8564	386	21	indicators	indicator	NOUN
easat-8564	386	22	and	and	CCONJ
easat-8564	386	23	governance	governance	NOUN
easat-8564	386	24	mechanisms	mechanism	NOUN
easat-8564	386	25	among	among	ADP
easat-8564	386	26	malaysian	malaysian	ADJ
easat-8564	386	27	public	public	ADJ
easat-8564	386	28	-	-	PUNCT
easat-8564	386	29	listed	list	VERB
easat-8564	386	30	firms	firm	NOUN
easat-8564	386	31	from	from	ADP
easat-8564	386	32	2021	2021	NUM
easat-8564	386	33	to	to	ADP
easat-8564	386	34	2023	2023	NUM
easat-8564	386	35	.	.	PUNCT
easat-8564	387	1	grounded	ground	VERB
easat-8564	387	2	in	in	ADP
easat-8564	387	3	agency	agency	NOUN
easat-8564	387	4	theory	theory	NOUN
easat-8564	387	5	,	,	PUNCT
easat-8564	387	6	the	the	DET
easat-8564	387	7	research	research	NOUN
easat-8564	387	8	assesses	assess	VERB
easat-8564	387	9	whether	whether	SCONJ
easat-8564	387	10	firm	firm	ADJ
easat-8564	387	11	-	-	PUNCT
easat-8564	387	12	specific	specific	ADJ
easat-8564	387	13	financial	financial	ADJ
easat-8564	387	14	performance	performance	NOUN
easat-8564	387	15	(	(	PUNCT
easat-8564	387	16	profitability	profitability	NOUN
easat-8564	387	17	and	and	CCONJ
easat-8564	387	18	leverage	leverage	NOUN
easat-8564	387	19	)	)	PUNCT
easat-8564	387	20	and	and	CCONJ
easat-8564	387	21	governance	governance	NOUN
easat-8564	387	22	attributes	attribute	NOUN
easat-8564	387	23	(	(	PUNCT
easat-8564	387	24	board	board	NOUN
easat-8564	387	25	size	size	NOUN
easat-8564	387	26	,	,	PUNCT
easat-8564	387	27	director	director	NOUN
easat-8564	387	28	competency	competency	NOUN
easat-8564	387	29	,	,	PUNCT
easat-8564	387	30	female	female	ADJ
easat-8564	387	31	board	board	NOUN
easat-8564	387	32	representation	representation	NOUN
easat-8564	387	33	,	,	PUNCT
easat-8564	387	34	director	director	NOUN
easat-8564	387	35	remuneration	remuneration	NOUN
easat-8564	387	36	,	,	PUNCT
easat-8564	387	37	and	and	CCONJ
easat-8564	387	38	ceo	ceo	NOUN
easat-8564	387	39	duality	duality	NOUN
easat-8564	387	40	)	)	PUNCT
easat-8564	387	41	influence	influence	NOUN
easat-8564	387	42	tax	tax	NOUN
easat-8564	387	43	behaviour	behaviour	NOUN
easat-8564	387	44	[	[	X
easat-8564	387	45	28	28	NUM
easat-8564	387	46	]	]	PUNCT
easat-8564	387	47	.	.	PUNCT
easat-8564	388	1	findings	finding	NOUN
easat-8564	388	2	reveal	reveal	VERB
easat-8564	388	3	that	that	SCONJ
easat-8564	388	4	tax	tax	NOUN
easat-8564	388	5	avoidance	avoidance	NOUN
easat-8564	388	6	in	in	ADP
easat-8564	388	7	malaysia	malaysia	PROPN
easat-8564	388	8	is	be	AUX
easat-8564	388	9	significantly	significantly	ADV
easat-8564	388	10	shaped	shape	VERB
easat-8564	388	11	by	by	ADP
easat-8564	388	12	financial	financial	ADJ
easat-8564	388	13	and	and	CCONJ
easat-8564	388	14	governance	governance	NOUN
easat-8564	388	15	factors	factor	NOUN
easat-8564	388	16	.	.	PUNCT
easat-8564	389	1	using	use	VERB
easat-8564	389	2	pcse	pcse	NOUN
easat-8564	389	3	regression	regression	NOUN
easat-8564	389	4	,	,	PUNCT
easat-8564	389	5	the	the	DET
easat-8564	389	6	analysis	analysis	NOUN
easat-8564	389	7	shows	show	VERB
easat-8564	389	8	that	that	SCONJ
easat-8564	389	9	profitability	profitability	NOUN
easat-8564	389	10	,	,	PUNCT
easat-8564	389	11	measured	measure	VERB
easat-8564	389	12	by	by	ADP
easat-8564	389	13	roe	roe	PROPN
easat-8564	389	14	,	,	PUNCT
easat-8564	389	15	is	be	AUX
easat-8564	389	16	negatively	negatively	ADV
easat-8564	389	17	associated	associate	VERB
easat-8564	389	18	with	with	ADP
easat-8564	389	19	etr	etr	PROPN
easat-8564	389	20	.	.	PUNCT
easat-8564	390	1	this	this	PRON
easat-8564	390	2	confirms	confirm	VERB
easat-8564	390	3	that	that	SCONJ
easat-8564	390	4	highly	highly	ADV
easat-8564	390	5	profitable	profitable	ADJ
easat-8564	390	6	firms	firm	NOUN
easat-8564	390	7	are	be	AUX
easat-8564	390	8	more	more	ADV
easat-8564	390	9	likely	likely	ADJ
easat-8564	390	10	to	to	PART
easat-8564	390	11	engage	engage	VERB
easat-8564	390	12	in	in	ADP
easat-8564	390	13	tax	tax	NOUN
easat-8564	390	14	minimization	minimization	NOUN
easat-8564	390	15	strategies	strategy	NOUN
easat-8564	390	16	.	.	PUNCT
easat-8564	391	1	this	this	DET
easat-8564	391	2	behaviour	behaviour	NOUN
easat-8564	391	3	aligns	align	VERB
easat-8564	391	4	with	with	ADP
easat-8564	391	5	agency	agency	NOUN
easat-8564	391	6	theory	theory	NOUN
easat-8564	391	7	,	,	PUNCT
easat-8564	391	8	which	which	PRON
easat-8564	391	9	posits	posit	VERB
easat-8564	391	10	that	that	SCONJ
easat-8564	391	11	managers	manager	NOUN
easat-8564	391	12	in	in	ADP
easat-8564	391	13	profitable	profitable	ADJ
easat-8564	391	14	firms	firm	NOUN
easat-8564	391	15	may	may	AUX
easat-8564	391	16	adopt	adopt	VERB
easat-8564	391	17	aggressive	aggressive	ADJ
easat-8564	391	18	tax	tax	NOUN
easat-8564	391	19	strategies	strategy	NOUN
easat-8564	391	20	to	to	PART
easat-8564	391	21	enhance	enhance	VERB
easat-8564	391	22	performance	performance	NOUN
easat-8564	391	23	[	[	X
easat-8564	391	24	9	9	NUM
easat-8564	391	25	,	,	PUNCT
easat-8564	391	26	34	34	NUM
easat-8564	391	27	]	]	PUNCT
easat-8564	391	28	.	.	PUNCT
easat-8564	392	1	despite	despite	SCONJ
easat-8564	392	2	the	the	DET
easat-8564	392	3	conventional	conventional	ADJ
easat-8564	392	4	wisdom	wisdom	NOUN
easat-8564	392	5	that	that	SCONJ
easat-8564	392	6	debt	debt	NOUN
easat-8564	392	7	financing	financing	NOUN
easat-8564	392	8	allows	allow	VERB
easat-8564	392	9	for	for	ADP
easat-8564	392	10	tax	tax	NOUN
easat-8564	392	11	shelters	shelter	NOUN
easat-8564	392	12	through	through	ADP
easat-8564	392	13	interest	interest	NOUN
easat-8564	392	14	deductibility	deductibility	NOUN
easat-8564	392	15	,	,	PUNCT
easat-8564	392	16	a	a	DET
easat-8564	392	17	study	study	NOUN
easat-8564	392	18	by	by	ADP
easat-8564	392	19	ali	ali	PROPN
easat-8564	392	20	,	,	PUNCT
easat-8564	392	21	et	et	PROPN
easat-8564	392	22	al	al	PROPN
easat-8564	392	23	.	.	PUNCT
easat-8564	393	1	[	[	X
easat-8564	393	2	33	33	NUM
easat-8564	393	3	]	]	PUNCT
easat-8564	393	4	found	find	VERB
easat-8564	393	5	that	that	SCONJ
easat-8564	393	6	leverage	leverage	NOUN
easat-8564	393	7	correlates	correlate	VERB
easat-8564	393	8	positively	positively	ADV
easat-8564	393	9	with	with	ADP
easat-8564	393	10	etr	etr	PROPN
easat-8564	393	11	.	.	PUNCT
easat-8564	394	1	the	the	DET
easat-8564	394	2	advantages	advantage	NOUN
easat-8564	394	3	of	of	ADP
easat-8564	394	4	debt	debt	NOUN
easat-8564	394	5	-	-	PUNCT
easat-8564	394	6	based	base	VERB
easat-8564	394	7	tax	tax	NOUN
easat-8564	394	8	planning	planning	NOUN
easat-8564	394	9	may	may	AUX
easat-8564	394	10	be	be	AUX
easat-8564	394	11	limited	limit	VERB
easat-8564	394	12	in	in	ADP
easat-8564	394	13	malaysia	malaysia	PROPN
easat-8564	394	14	due	due	ADP
easat-8564	394	15	to	to	ADP
easat-8564	394	16	legislative	legislative	ADJ
easat-8564	394	17	constraints	constraint	NOUN
easat-8564	394	18	or	or	CCONJ
easat-8564	394	19	creditor	creditor	NOUN
easat-8564	394	20	scrutiny	scrutiny	NOUN
easat-8564	394	21	(	(	PUNCT
easat-8564	394	22	abdul	abdul	PROPN
easat-8564	394	23	wahab	wahab	PROPN
easat-8564	394	24	et	et	PROPN
easat-8564	394	25	al	al	PROPN
easat-8564	394	26	.	.	PROPN
easat-8564	394	27	,	,	PUNCT
easat-8564	394	28	2015	2015	NUM
easat-8564	394	29	)	)	PUNCT
easat-8564	394	30	.	.	PUNCT
easat-8564	395	1	another	another	DET
easat-8564	395	2	possibility	possibility	NOUN
easat-8564	395	3	is	be	AUX
easat-8564	395	4	that	that	SCONJ
easat-8564	395	5	heavily	heavily	ADV
easat-8564	395	6	indebted	indebted	ADJ
easat-8564	395	7	companies	company	NOUN
easat-8564	395	8	will	will	AUX
easat-8564	395	9	pay	pay	VERB
easat-8564	395	10	more	more	ADJ
easat-8564	395	11	in	in	ADP
easat-8564	395	12	taxes	taxis	NOUN
easat-8564	395	13	since	since	SCONJ
easat-8564	395	14	they	they	PRON
easat-8564	395	15	are	be	AUX
easat-8564	395	16	being	be	AUX
easat-8564	395	17	prudent	prudent	ADJ
easat-8564	395	18	with	with	ADP
easat-8564	395	19	their	their	PRON
easat-8564	395	20	money	money	NOUN
easat-8564	395	21	to	to	PART
easat-8564	395	22	keep	keep	VERB
easat-8564	395	23	their	their	PRON
easat-8564	395	24	credit	credit	NOUN
easat-8564	395	25	ratings	rating	NOUN
easat-8564	395	26	intact	intact	ADJ
easat-8564	396	1	[	[	X
easat-8564	396	2	65	65	NUM
easat-8564	396	3	]	]	PUNCT
easat-8564	396	4	.	.	PUNCT
easat-8564	397	1	a	a	DET
easat-8564	397	2	slightly	slightly	ADV
easat-8564	397	3	positive	positive	ADJ
easat-8564	397	4	correlation	correlation	NOUN
easat-8564	397	5	between	between	ADP
easat-8564	397	6	female	female	ADJ
easat-8564	397	7	board	board	NOUN
easat-8564	397	8	representation	representation	NOUN
easat-8564	397	9	and	and	CCONJ
easat-8564	397	10	etr	etr	PROPN
easat-8564	397	11	suggests	suggest	VERB
easat-8564	397	12	that	that	SCONJ
easat-8564	397	13	companies	company	NOUN
easat-8564	397	14	with	with	ADP
easat-8564	397	15	more	more	ADJ
easat-8564	397	16	gender	gender	NOUN
easat-8564	397	17	diversity	diversity	NOUN
easat-8564	397	18	in	in	ADP
easat-8564	397	19	their	their	PRON
easat-8564	397	20	leadership	leadership	NOUN
easat-8564	397	21	are	be	AUX
easat-8564	397	22	less	less	ADV
easat-8564	397	23	likely	likely	ADJ
easat-8564	397	24	to	to	PART
easat-8564	397	25	engage	engage	VERB
easat-8564	397	26	in	in	ADP
easat-8564	397	27	aggressive	aggressive	ADJ
easat-8564	397	28	tax	tax	NOUN
easat-8564	397	29	avoidance	avoidance	NOUN
easat-8564	397	30	strategies	strategy	NOUN
easat-8564	397	31	.	.	PUNCT
easat-8564	398	1	according	accord	VERB
easat-8564	398	2	to	to	ADP
easat-8564	398	3	previous	previous	ADJ
easat-8564	398	4	research	research	NOUN
easat-8564	398	5	[	[	X
easat-8564	398	6	11	11	NUM
easat-8564	398	7	]	]	PUNCT
easat-8564	398	8	female	female	ADJ
easat-8564	398	9	directors	director	NOUN
easat-8564	398	10	are	be	AUX
easat-8564	398	11	more	more	ADV
easat-8564	398	12	likely	likely	ADJ
easat-8564	398	13	to	to	PART
easat-8564	398	14	be	be	AUX
easat-8564	398	15	cautious	cautious	ADJ
easat-8564	398	16	and	and	CCONJ
easat-8564	398	17	ethically	ethically	ADV
easat-8564	398	18	sensitive	sensitive	ADJ
easat-8564	398	19	.	.	PUNCT
easat-8564	399	1	the	the	DET
easat-8564	399	2	conclusion	conclusion	NOUN
easat-8564	399	3	has	have	VERB
easat-8564	399	4	policy	policy	NOUN
easat-8564	399	5	implications	implication	NOUN
easat-8564	399	6	for	for	ADP
easat-8564	399	7	promoting	promote	VERB
easat-8564	399	8	gender	gender	NOUN
easat-8564	399	9	diversity	diversity	NOUN
easat-8564	399	10	as	as	ADP
easat-8564	399	11	an	an	DET
easat-8564	399	12	effective	effective	ADJ
easat-8564	399	13	practice	practice	NOUN
easat-8564	399	14	in	in	ADP
easat-8564	399	15	governance	governance	NOUN
easat-8564	399	16	even	even	ADV
easat-8564	399	17	though	though	SCONJ
easat-8564	399	18	it	it	PRON
easat-8564	399	19	is	be	AUX
easat-8564	399	20	marginal	marginal	ADJ
easat-8564	399	21	.	.	PUNCT
easat-8564	400	1	ceo	ceo	NOUN
easat-8564	400	2	duality	duality	NOUN
easat-8564	400	3	has	have	VERB
easat-8564	400	4	a	a	DET
easat-8564	400	5	significant	significant	ADJ
easat-8564	400	6	negative	negative	ADJ
easat-8564	400	7	relationship	relationship	NOUN
easat-8564	400	8	with	with	ADP
easat-8564	400	9	etr	etr	PROPN
easat-8564	400	10	which	which	PRON
easat-8564	400	11	indicates	indicate	VERB
easat-8564	400	12	that	that	SCONJ
easat-8564	400	13	power	power	NOUN
easat-8564	400	14	intensity	intensity	NOUN
easat-8564	400	15	in	in	ADP
easat-8564	400	16	a	a	DET
easat-8564	400	17	sole	sole	ADJ
easat-8564	400	18	leadership	leadership	NOUN
easat-8564	400	19	role	role	NOUN
easat-8564	400	20	increases	increase	VERB
easat-8564	400	21	tax	tax	NOUN
easat-8564	400	22	avoidance	avoidance	NOUN
easat-8564	400	23	.	.	PUNCT
easat-8564	401	1	this	this	PRON
easat-8564	401	2	reflects	reflect	VERB
easat-8564	401	3	agency	agency	NOUN
easat-8564	401	4	concerns	concern	NOUN
easat-8564	401	5	that	that	PRON
easat-8564	401	6	reduced	reduce	VERB
easat-8564	401	7	board	board	NOUN
easat-8564	401	8	independence	independence	NOUN
easat-8564	401	9	can	can	AUX
easat-8564	401	10	lead	lead	VERB
easat-8564	401	11	to	to	ADP
easat-8564	401	12	weakened	weaken	VERB
easat-8564	401	13	oversight	oversight	NOUN
easat-8564	401	14	and	and	CCONJ
easat-8564	401	15	opportunistic	opportunistic	ADJ
easat-8564	401	16	managerial	managerial	ADJ
easat-8564	401	17	behavior	behavior	NOUN
easat-8564	401	18	[	[	X
easat-8564	401	19	66	66	NUM
easat-8564	401	20	,	,	PUNCT
easat-8564	401	21	67	67	NUM
easat-8564	401	22	]	]	PUNCT
easat-8564	401	23	.	.	PUNCT
easat-8564	402	1	however	however	ADV
easat-8564	402	2	,	,	PUNCT
easat-8564	402	3	there	there	PRON
easat-8564	402	4	is	be	VERB
easat-8564	402	5	no	no	DET
easat-8564	402	6	statistically	statistically	ADV
easat-8564	402	7	significant	significant	ADJ
easat-8564	402	8	relationship	relationship	NOUN
easat-8564	402	9	between	between	ADP
easat-8564	402	10	board	board	NOUN
easat-8564	402	11	size	size	NOUN
easat-8564	402	12	,	,	PUNCT
easat-8564	402	13	director	director	NOUN
easat-8564	402	14	competency	competency	NOUN
easat-8564	402	15	,	,	PUNCT
easat-8564	402	16	or	or	CCONJ
easat-8564	402	17	compensation	compensation	NOUN
easat-8564	402	18	,	,	PUNCT
easat-8564	402	19	indicating	indicate	VERB
easat-8564	402	20	that	that	SCONJ
easat-8564	402	21	these	these	DET
easat-8564	402	22	variables	variable	NOUN
easat-8564	402	23	may	may	AUX
easat-8564	402	24	not	not	PART
easat-8564	402	25	have	have	VERB
easat-8564	402	26	separate	separate	ADJ
easat-8564	402	27	effects	effect	NOUN
easat-8564	402	28	on	on	ADP
easat-8564	402	29	tax	tax	NOUN
easat-8564	402	30	strategies	strategy	NOUN
easat-8564	402	31	in	in	ADP
easat-8564	402	32	this	this	DET
easat-8564	402	33	setting	setting	NOUN
easat-8564	402	34	[	[	X
easat-8564	402	35	4	4	NUM
easat-8564	402	36	]	]	PUNCT
easat-8564	402	37	.	.	PUNCT
easat-8564	403	1	the	the	DET
easat-8564	403	2	extended	extended	ADJ
easat-8564	403	3	model	model	NOUN
easat-8564	403	4	's	's	PART
easat-8564	403	5	introduction	introduction	NOUN
easat-8564	403	6	of	of	ADP
easat-8564	403	7	managerial	managerial	ADJ
easat-8564	403	8	ownership	ownership	NOUN
easat-8564	403	9	correlates	correlate	VERB
easat-8564	403	10	negatively	negatively	ADV
easat-8564	403	11	with	with	ADP
easat-8564	403	12	etr	etr	PROPN
easat-8564	403	13	.	.	PUNCT
easat-8564	404	1	owners	owner	NOUN
easat-8564	404	2	that	that	PRON
easat-8564	404	3	manage	manage	VERB
easat-8564	404	4	a	a	DET
easat-8564	404	5	company	company	NOUN
easat-8564	404	6	tend	tend	VERB
easat-8564	404	7	to	to	PART
easat-8564	404	8	prioritize	prioritize	VERB
easat-8564	404	9	the	the	DET
easat-8564	404	10	interests	interest	NOUN
easat-8564	404	11	of	of	ADP
easat-8564	404	12	shareholders	shareholder	NOUN
easat-8564	404	13	,	,	PUNCT
easat-8564	404	14	such	such	ADJ
easat-8564	404	15	as	as	ADP
easat-8564	404	16	minimizing	minimize	VERB
easat-8564	404	17	taxes	taxis	NOUN
easat-8564	404	18	,	,	PUNCT
easat-8564	404	19	as	as	SCONJ
easat-8564	404	20	highlighted	highlight	VERB
easat-8564	404	21	in	in	ADP
easat-8564	404	22	agency	agency	NOUN
easat-8564	404	23	theory	theory	NOUN
easat-8564	404	24	[	[	X
easat-8564	404	25	11	11	NUM
easat-8564	404	26	,	,	PUNCT
easat-8564	404	27	68	68	NUM
easat-8564	404	28	]	]	PUNCT
easat-8564	404	29	.	.	PUNCT
easat-8564	405	1	one	one	NUM
easat-8564	405	2	possible	possible	ADJ
easat-8564	405	3	explanation	explanation	NOUN
easat-8564	405	4	for	for	ADP
easat-8564	405	5	the	the	DET
easat-8564	405	6	inverse	inverse	NOUN
easat-8564	405	7	relationship	relationship	NOUN
easat-8564	405	8	between	between	ADP
easat-8564	405	9	company	company	NOUN
easat-8564	405	10	size	size	NOUN
easat-8564	405	11	and	and	CCONJ
easat-8564	405	12	effective	effective	ADJ
easat-8564	405	13	tax	tax	NOUN
easat-8564	405	14	rates	rate	NOUN
easat-8564	405	15	,	,	PUNCT
easat-8564	405	16	when	when	SCONJ
easat-8564	405	17	considering	consider	VERB
easat-8564	405	18	other	other	ADJ
easat-8564	405	19	factors	factor	NOUN
easat-8564	405	20	,	,	PUNCT
easat-8564	405	21	is	be	AUX
easat-8564	405	22	that	that	SCONJ
easat-8564	405	23	larger	large	ADJ
easat-8564	405	24	companies	company	NOUN
easat-8564	405	25	tend	tend	VERB
easat-8564	405	26	to	to	PART
easat-8564	405	27	have	have	VERB
easat-8564	405	28	better	well	ADJ
easat-8564	405	29	access	access	NOUN
easat-8564	405	30	to	to	ADP
easat-8564	405	31	tax	tax	NOUN
easat-8564	405	32	specialists	specialist	NOUN
easat-8564	405	33	[	[	X
easat-8564	405	34	20	20	NUM
easat-8564	405	35	]	]	PUNCT
easat-8564	405	36	.	.	PUNCT
easat-8564	406	1	yet	yet	ADV
easat-8564	406	2	,	,	PUNCT
easat-8564	406	3	the	the	DET
easat-8564	406	4	slow	slow	ADJ
easat-8564	406	5	pace	pace	NOUN
easat-8564	406	6	of	of	ADP
easat-8564	406	7	bureaucracy	bureaucracy	NOUN
easat-8564	406	8	or	or	CCONJ
easat-8564	406	9	outdated	outdated	ADJ
easat-8564	406	10	systems	system	NOUN
easat-8564	406	11	might	might	AUX
easat-8564	406	12	explain	explain	VERB
easat-8564	406	13	the	the	DET
easat-8564	406	14	significant	significant	ADJ
easat-8564	406	15	link	link	NOUN
easat-8564	406	16	between	between	ADP
easat-8564	406	17	how	how	SCONJ
easat-8564	406	18	long	long	ADJ
easat-8564	406	19	a	a	DET
easat-8564	406	20	company	company	NOUN
easat-8564	406	21	has	have	AUX
easat-8564	406	22	been	be	AUX
easat-8564	406	23	around	around	ADV
easat-8564	406	24	and	and	CCONJ
easat-8564	406	25	the	the	DET
easat-8564	406	26	number	number	NOUN
easat-8564	406	27	of	of	ADP
easat-8564	406	28	employees	employee	NOUN
easat-8564	406	29	it	it	PRON
easat-8564	406	30	has	have	VERB
easat-8564	406	31	.	.	PUNCT
easat-8564	407	1	273	273	NUM
easat-8564	407	2	edelweiss	edelweiss	PROPN
easat-8564	407	3	applied	apply	VERB
easat-8564	407	4	science	science	NOUN
easat-8564	407	5	and	and	CCONJ
easat-8564	407	6	technology	technology	NOUN
easat-8564	407	7	issn	issn	PROPN
easat-8564	407	8	:	:	PUNCT
easat-8564	407	9	2576	2576	NUM
easat-8564	407	10	-	-	SYM
easat-8564	407	11	8484	8484	NUM
easat-8564	407	12	vol	vol	NOUN
easat-8564	407	13	.	.	PROPN
easat-8564	408	1	9	9	NUM
easat-8564	408	2	,	,	PUNCT
easat-8564	408	3	no	no	INTJ
easat-8564	408	4	.	.	NOUN
easat-8564	409	1	7	7	NUM
easat-8564	409	2	:	:	SYM
easat-8564	409	3	260	260	NUM
easat-8564	409	4	-	-	SYM
easat-8564	409	5	276	276	NUM
easat-8564	409	6	,	,	PUNCT
easat-8564	409	7	2025	2025	NUM
easat-8564	409	8	doi	doi	NOUN
easat-8564	409	9	:	:	PUNCT
easat-8564	409	10	10.55214/25768484.v9i7.8564	10.55214/25768484.v9i7.8564	NUM
easat-8564	409	11	©	©	NOUN
easat-8564	409	12	2025	2025	NUM
easat-8564	409	13	by	by	ADP
easat-8564	409	14	the	the	DET
easat-8564	409	15	authors	author	NOUN
easat-8564	409	16	;	;	PUNCT
easat-8564	409	17	licensee	licensee	PROPN
easat-8564	409	18	learning	learning	NOUN
easat-8564	409	19	gate	gate	VERB
easat-8564	409	20	the	the	DET
easat-8564	409	21	findings	finding	NOUN
easat-8564	409	22	confirm	confirm	VERB
easat-8564	409	23	that	that	SCONJ
easat-8564	409	24	cta	cta	PROPN
easat-8564	409	25	in	in	ADP
easat-8564	409	26	malaysia	malaysia	PROPN
easat-8564	409	27	is	be	AUX
easat-8564	409	28	heavily	heavily	ADV
easat-8564	409	29	influenced	influence	VERB
easat-8564	409	30	by	by	ADP
easat-8564	409	31	financial	financial	ADJ
easat-8564	409	32	and	and	CCONJ
easat-8564	409	33	governance	governance	NOUN
easat-8564	409	34	systems	system	NOUN
easat-8564	409	35	.	.	PUNCT
easat-8564	410	1	most	most	ADV
easat-8564	410	2	important	important	ADJ
easat-8564	410	3	are	be	AUX
easat-8564	410	4	profitability	profitability	NOUN
easat-8564	410	5	,	,	PUNCT
easat-8564	410	6	leverage	leverage	NOUN
easat-8564	410	7	,	,	PUNCT
easat-8564	410	8	gender	gender	NOUN
easat-8564	410	9	diversity	diversity	NOUN
easat-8564	410	10	,	,	PUNCT
easat-8564	410	11	the	the	DET
easat-8564	410	12	number	number	NOUN
easat-8564	410	13	of	of	ADP
easat-8564	410	14	chief	chief	ADJ
easat-8564	410	15	executive	executive	ADJ
easat-8564	410	16	officers	officer	NOUN
easat-8564	410	17	,	,	PUNCT
easat-8564	410	18	and	and	CCONJ
easat-8564	410	19	the	the	DET
easat-8564	410	20	percentage	percentage	NOUN
easat-8564	410	21	of	of	ADP
easat-8564	410	22	ownership	ownership	NOUN
easat-8564	410	23	held	hold	VERB
easat-8564	410	24	by	by	ADP
easat-8564	410	25	managers	manager	NOUN
easat-8564	410	26	.	.	PUNCT
easat-8564	411	1	theoretically	theoretically	ADV
easat-8564	411	2	,	,	PUNCT
easat-8564	411	3	the	the	DET
easat-8564	411	4	study	study	NOUN
easat-8564	411	5	reinforces	reinforce	VERB
easat-8564	411	6	agency	agency	NOUN
easat-8564	411	7	theory	theory	NOUN
easat-8564	411	8	by	by	ADP
easat-8564	411	9	showing	show	VERB
easat-8564	411	10	how	how	SCONJ
easat-8564	411	11	managerial	managerial	ADJ
easat-8564	411	12	incentives	incentive	NOUN
easat-8564	411	13	and	and	CCONJ
easat-8564	411	14	governance	governance	NOUN
easat-8564	411	15	oversight	oversight	NOUN
easat-8564	411	16	shape	shape	NOUN
easat-8564	411	17	tax	tax	NOUN
easat-8564	411	18	planning	planning	NOUN
easat-8564	411	19	decisions	decision	NOUN
easat-8564	411	20	,	,	PUNCT
easat-8564	411	21	especially	especially	ADV
easat-8564	411	22	within	within	ADP
easat-8564	411	23	the	the	DET
easat-8564	411	24	institutional	institutional	ADJ
easat-8564	411	25	dynamics	dynamic	NOUN
easat-8564	411	26	of	of	ADP
easat-8564	411	27	an	an	DET
easat-8564	411	28	emerging	emerge	VERB
easat-8564	411	29	market	market	NOUN
easat-8564	411	30	[	[	X
easat-8564	411	31	28	28	NUM
easat-8564	411	32	]	]	PUNCT
easat-8564	411	33	.	.	PUNCT
easat-8564	412	1	from	from	ADP
easat-8564	412	2	a	a	DET
easat-8564	412	3	policy	policy	NOUN
easat-8564	412	4	standpoint	standpoint	NOUN
easat-8564	412	5	,	,	PUNCT
easat-8564	412	6	the	the	DET
easat-8564	412	7	study	study	NOUN
easat-8564	412	8	suggests	suggest	VERB
easat-8564	412	9	that	that	SCONJ
easat-8564	412	10	improving	improve	VERB
easat-8564	412	11	tax	tax	NOUN
easat-8564	412	12	compliance	compliance	NOUN
easat-8564	412	13	requires	require	VERB
easat-8564	412	14	both	both	PRON
easat-8564	412	15	statutory	statutory	ADJ
easat-8564	412	16	reform	reform	NOUN
easat-8564	412	17	and	and	CCONJ
easat-8564	412	18	better	well	ADJ
easat-8564	412	19	governance	governance	NOUN
easat-8564	412	20	practices	practice	NOUN
easat-8564	412	21	.	.	PUNCT
easat-8564	413	1	regulators	regulator	NOUN
easat-8564	413	2	and	and	CCONJ
easat-8564	413	3	investors	investor	NOUN
easat-8564	413	4	should	should	AUX
easat-8564	413	5	promote	promote	VERB
easat-8564	413	6	gender	gender	NOUN
easat-8564	413	7	diversity	diversity	NOUN
easat-8564	413	8	,	,	PUNCT
easat-8564	413	9	limit	limit	NOUN
easat-8564	413	10	ceo	ceo	NOUN
easat-8564	413	11	duality	duality	NOUN
easat-8564	413	12	,	,	PUNCT
easat-8564	413	13	and	and	CCONJ
easat-8564	413	14	enhance	enhance	VERB
easat-8564	413	15	transparency	transparency	NOUN
easat-8564	413	16	in	in	ADP
easat-8564	413	17	board	board	NOUN
easat-8564	413	18	functions	function	NOUN
easat-8564	413	19	.	.	PUNCT
easat-8564	414	1	boards	board	NOUN
easat-8564	414	2	should	should	AUX
easat-8564	414	3	also	also	ADV
easat-8564	414	4	align	align	VERB
easat-8564	414	5	their	their	PRON
easat-8564	414	6	structures	structure	NOUN
easat-8564	414	7	with	with	ADP
easat-8564	414	8	broader	broad	ADJ
easat-8564	414	9	compliance	compliance	NOUN
easat-8564	414	10	goals	goal	NOUN
easat-8564	414	11	.	.	PUNCT
easat-8564	415	1	this	this	DET
easat-8564	415	2	study	study	NOUN
easat-8564	415	3	acknowledges	acknowledge	VERB
easat-8564	415	4	limitations	limitation	NOUN
easat-8564	415	5	whereby	whereby	SCONJ
easat-8564	415	6	the	the	DET
easat-8564	415	7	use	use	NOUN
easat-8564	415	8	of	of	ADP
easat-8564	415	9	etr	etr	PROPN
easat-8564	415	10	alone	alone	ADV
easat-8564	415	11	may	may	AUX
easat-8564	415	12	not	not	PART
easat-8564	415	13	fully	fully	ADV
easat-8564	415	14	capture	capture	VERB
easat-8564	415	15	tax	tax	NOUN
easat-8564	415	16	avoidance	avoidance	NOUN
easat-8564	415	17	,	,	PUNCT
easat-8564	415	18	and	and	CCONJ
easat-8564	415	19	the	the	DET
easat-8564	415	20	exclusion	exclusion	NOUN
easat-8564	415	21	of	of	ADP
easat-8564	415	22	unlisted	unlisted	ADJ
easat-8564	415	23	firms	firm	NOUN
easat-8564	415	24	affects	affect	VERB
easat-8564	415	25	generalizability	generalizability	NOUN
easat-8564	415	26	.	.	PUNCT
easat-8564	416	1	however	however	ADV
easat-8564	416	2	,	,	PUNCT
easat-8564	416	3	the	the	DET
easat-8564	416	4	stratified	stratified	ADJ
easat-8564	416	5	sampling	sampling	NOUN
easat-8564	416	6	approach	approach	NOUN
easat-8564	416	7	,	,	PUNCT
easat-8564	416	8	robust	robust	ADJ
easat-8564	416	9	econometric	econometric	ADJ
easat-8564	416	10	techniques	technique	NOUN
easat-8564	416	11	,	,	PUNCT
easat-8564	416	12	and	and	CCONJ
easat-8564	416	13	three	three	NUM
easat-8564	416	14	-	-	PUNCT
easat-8564	416	15	year	year	NOUN
easat-8564	416	16	scope	scope	NOUN
easat-8564	416	17	ensure	ensure	VERB
easat-8564	416	18	the	the	DET
easat-8564	416	19	reliability	reliability	NOUN
easat-8564	416	20	of	of	ADP
easat-8564	416	21	results	result	NOUN
easat-8564	416	22	.	.	PUNCT
easat-8564	417	1	future	future	ADJ
easat-8564	417	2	research	research	NOUN
easat-8564	417	3	should	should	AUX
easat-8564	417	4	consider	consider	VERB
easat-8564	417	5	alternative	alternative	ADJ
easat-8564	417	6	tax	tax	NOUN
easat-8564	417	7	proxies	proxy	NOUN
easat-8564	417	8	,	,	PUNCT
easat-8564	417	9	longer	long	ADV
easat-8564	417	10	study	study	VERB
easat-8564	417	11	periods	period	NOUN
easat-8564	417	12	,	,	PUNCT
easat-8564	417	13	and	and	CCONJ
easat-8564	417	14	cross	cross	ADJ
easat-8564	417	15	-	-	ADJ
easat-8564	417	16	country	country	ADJ
easat-8564	417	17	comparisons	comparison	NOUN
easat-8564	417	18	to	to	PART
easat-8564	417	19	advance	advance	VERB
easat-8564	417	20	understanding	understanding	NOUN
easat-8564	417	21	of	of	ADP
easat-8564	417	22	global	global	ADJ
easat-8564	417	23	corporate	corporate	ADJ
easat-8564	417	24	tax	tax	NOUN
easat-8564	417	25	behaviours	behaviour	NOUN
easat-8564	417	26	.	.	PUNCT
easat-8564	418	1	in	in	ADP
easat-8564	418	2	conclusion	conclusion	NOUN
easat-8564	418	3	,	,	PUNCT
easat-8564	418	4	this	this	DET
easat-8564	418	5	study	study	NOUN
easat-8564	418	6	confirms	confirm	VERB
easat-8564	418	7	that	that	SCONJ
easat-8564	418	8	financial	financial	ADJ
easat-8564	418	9	strength	strength	NOUN
easat-8564	418	10	and	and	CCONJ
easat-8564	418	11	governance	governance	NOUN
easat-8564	418	12	dynamics	dynamic	NOUN
easat-8564	418	13	substantially	substantially	ADV
easat-8564	418	14	influence	influence	VERB
easat-8564	418	15	tax	tax	NOUN
easat-8564	418	16	avoidance	avoidance	NOUN
easat-8564	418	17	practices	practice	NOUN
easat-8564	418	18	in	in	ADP
easat-8564	418	19	malaysia	malaysia	PROPN
easat-8564	418	20	.	.	PUNCT
easat-8564	419	1	it	it	PRON
easat-8564	419	2	offers	offer	VERB
easat-8564	419	3	empirical	empirical	ADJ
easat-8564	419	4	insights	insight	NOUN
easat-8564	419	5	for	for	ADP
easat-8564	419	6	academic	academic	ADJ
easat-8564	419	7	and	and	CCONJ
easat-8564	419	8	regulatory	regulatory	ADJ
easat-8564	419	9	debates	debate	NOUN
easat-8564	419	10	,	,	PUNCT
easat-8564	419	11	contributing	contribute	VERB
easat-8564	419	12	to	to	ADP
easat-8564	419	13	the	the	DET
easat-8564	419	14	advancement	advancement	NOUN
easat-8564	419	15	of	of	ADP
easat-8564	419	16	transparent	transparent	ADJ
easat-8564	419	17	,	,	PUNCT
easat-8564	419	18	ethical	ethical	ADJ
easat-8564	419	19	,	,	PUNCT
easat-8564	419	20	and	and	CCONJ
easat-8564	419	21	accountable	accountable	ADJ
easat-8564	419	22	cg	cg	NOUN
easat-8564	419	23	.	.	PUNCT
easat-8564	420	1	transparency	transparency	NOUN
easat-8564	420	2	:	:	PUNCT
easat-8564	420	3	the	the	DET
easat-8564	420	4	authors	author	NOUN
easat-8564	420	5	confirm	confirm	VERB
easat-8564	420	6	that	that	SCONJ
easat-8564	420	7	the	the	DET
easat-8564	420	8	manuscript	manuscript	NOUN
easat-8564	420	9	is	be	AUX
easat-8564	420	10	an	an	DET
easat-8564	420	11	honest	honest	ADJ
easat-8564	420	12	,	,	PUNCT
easat-8564	420	13	accurate	accurate	ADJ
easat-8564	420	14	,	,	PUNCT
easat-8564	420	15	and	and	CCONJ
easat-8564	420	16	transparent	transparent	ADJ
easat-8564	420	17	account	account	NOUN
easat-8564	420	18	of	of	ADP
easat-8564	420	19	the	the	DET
easat-8564	420	20	study	study	NOUN
easat-8564	420	21	;	;	PUNCT
easat-8564	420	22	that	that	SCONJ
easat-8564	420	23	no	no	DET
easat-8564	420	24	vital	vital	ADJ
easat-8564	420	25	features	feature	NOUN
easat-8564	420	26	of	of	ADP
easat-8564	420	27	the	the	DET
easat-8564	420	28	study	study	NOUN
easat-8564	420	29	have	have	AUX
easat-8564	420	30	been	be	AUX
easat-8564	420	31	omitted	omit	VERB
easat-8564	420	32	;	;	PUNCT
easat-8564	420	33	and	and	CCONJ
easat-8564	420	34	that	that	SCONJ
easat-8564	420	35	any	any	DET
easat-8564	420	36	discrepancies	discrepancy	NOUN
easat-8564	420	37	from	from	ADP
easat-8564	420	38	the	the	DET
easat-8564	420	39	study	study	NOUN
easat-8564	420	40	as	as	SCONJ
easat-8564	420	41	planned	plan	VERB
easat-8564	420	42	have	have	AUX
easat-8564	420	43	been	be	AUX
easat-8564	420	44	explained	explain	VERB
easat-8564	420	45	.	.	PUNCT
easat-8564	421	1	this	this	DET
easat-8564	421	2	study	study	NOUN
easat-8564	421	3	followed	follow	VERB
easat-8564	421	4	all	all	DET
easat-8564	421	5	ethical	ethical	ADJ
easat-8564	421	6	practices	practice	NOUN
easat-8564	421	7	during	during	ADP
easat-8564	421	8	writing	writing	NOUN
easat-8564	421	9	.	.	PUNCT
easat-8564	422	1	copyright	copyright	NOUN
easat-8564	422	2	:	:	PUNCT
easat-8564	422	3	©	©	PROPN
easat-8564	422	4	2025	2025	NUM
easat-8564	422	5	by	by	ADP
easat-8564	422	6	the	the	DET
easat-8564	422	7	authors	author	NOUN
easat-8564	422	8	.	.	PUNCT
easat-8564	423	1	this	this	DET
easat-8564	423	2	open	open	ADJ
easat-8564	423	3	-	-	PUNCT
easat-8564	423	4	access	access	NOUN
easat-8564	423	5	article	article	NOUN
easat-8564	423	6	is	be	AUX
easat-8564	423	7	distributed	distribute	VERB
easat-8564	423	8	under	under	ADP
easat-8564	423	9	the	the	DET
easat-8564	423	10	terms	term	NOUN
easat-8564	423	11	and	and	CCONJ
easat-8564	423	12	conditions	condition	NOUN
easat-8564	423	13	of	of	ADP
easat-8564	423	14	the	the	DET
easat-8564	423	15	creative	creative	ADJ
easat-8564	423	16	commons	common	NOUN
easat-8564	423	17	attribution	attribution	NOUN
easat-8564	423	18	(	(	PUNCT
easat-8564	423	19	cc	cc	NOUN
easat-8564	423	20	by	by	ADP
easat-8564	423	21	)	)	PUNCT
easat-8564	423	22	license	license	NOUN
easat-8564	423	23	(	(	PUNCT
easat-8564	423	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-8564	423	25	)	)	PUNCT
easat-8564	423	26	.	.	PUNCT
easat-8564	424	1	references	reference	NOUN
easat-8564	424	2	[	[	X
easat-8564	424	3	1	1	NUM
easat-8564	424	4	]	]	X
easat-8564	424	5	n.	n.	PROPN
easat-8564	424	6	e.	e.	PROPN
easat-8564	424	7	m.	m.	PROPN
easat-8564	424	8	nasir	nasir	PROPN
easat-8564	424	9	,	,	PUNCT
easat-8564	424	10	n.	n.	PROPN
easat-8564	424	11	m.	m.	NOUN
easat-8564	424	12	yaacob	yaacob	PROPN
easat-8564	424	13	,	,	PUNCT
easat-8564	424	14	s.	s.	PROPN
easat-8564	424	15	n.	n.	PROPN
easat-8564	424	16	kamarudin	kamarudin	PROPN
easat-8564	424	17	,	,	PUNCT
easat-8564	424	18	n.	n.	PROPN
easat-8564	424	19	rashid	rashid	PROPN
easat-8564	424	20	,	,	PUNCT
easat-8564	424	21	and	and	CCONJ
easat-8564	424	22	n.	n.	PROPN
easat-8564	424	23	n.	n.	PROPN
easat-8564	424	24	j.	j.	PROPN
easat-8564	424	25	n.	n.	PROPN
easat-8564	424	26	othman	othman	PROPN
easat-8564	424	27	,	,	PUNCT
easat-8564	424	28	"	"	PUNCT
easat-8564	424	29	navigating	navigate	VERB
easat-8564	424	30	the	the	DET
easat-8564	424	31	intersection	intersection	NOUN
easat-8564	424	32	of	of	ADP
easat-8564	424	33	corporate	corporate	ADJ
easat-8564	424	34	governance	governance	NOUN
easat-8564	424	35	and	and	CCONJ
easat-8564	424	36	corporate	corporate	ADJ
easat-8564	424	37	tax	tax	NOUN
easat-8564	424	38	planning	planning	NOUN
easat-8564	424	39	:	:	PUNCT
easat-8564	424	40	a	a	DET
easat-8564	424	41	scoping	scope	VERB
easat-8564	424	42	review	review	NOUN
easat-8564	424	43	,	,	PUNCT
easat-8564	424	44	"	"	PUNCT
easat-8564	424	45	advances	advance	NOUN
easat-8564	424	46	in	in	ADP
easat-8564	424	47	social	social	ADJ
easat-8564	424	48	sciences	sciences	PROPN
easat-8564	424	49	research	research	NOUN
easat-8564	424	50	journal	journal	NOUN
easat-8564	424	51	,	,	PUNCT
easat-8564	424	52	vol	vol	NOUN
easat-8564	424	53	.	.	PROPN
easat-8564	424	54	11	11	NUM
easat-8564	424	55	,	,	PUNCT
easat-8564	424	56	no	no	INTJ
easat-8564	424	57	.	.	NOUN
easat-8564	424	58	9.2	9.2	NUM
easat-8564	424	59	,	,	PUNCT
easat-8564	424	60	pp	pp	ADJ
easat-8564	424	61	.	.	PUNCT
easat-8564	425	1	91	91	NUM
easat-8564	425	2	-	-	SYM
easat-8564	425	3	102	102	NUM
easat-8564	425	4	,	,	PUNCT
easat-8564	425	5	09/11	09/11	NUM
easat-8564	425	6	2024	2024	NUM
easat-8564	425	7	.	.	PUNCT
easat-8564	426	1	https://doi.org/10.14738/assrj.119.2.17403	https://doi.org/10.14738/assrj.119.2.17403	NOUN
easat-8564	426	2	[	[	X
easat-8564	426	3	2	2	NUM
easat-8564	426	4	]	]	PUNCT
easat-8564	426	5	m.	m.	PROPN
easat-8564	426	6	b.	b.	PROPN
easat-8564	426	7	yahaya	yahaya	PROPN
easat-8564	426	8	,	,	PUNCT
easat-8564	426	9	e.	e.	PROPN
easat-8564	426	10	y.	y.	PROPN
easat-8564	426	11	n.	n.	PROPN
easat-8564	426	12	oon	oon	PROPN
easat-8564	426	13	,	,	PUNCT
easat-8564	426	14	and	and	CCONJ
easat-8564	426	15	r.	r.	PROPN
easat-8564	426	16	jusoh	jusoh	PROPN
easat-8564	426	17	,	,	PUNCT
easat-8564	426	18	"	"	PUNCT
easat-8564	426	19	board	board	NOUN
easat-8564	426	20	structure	structure	NOUN
easat-8564	426	21	,	,	PUNCT
easat-8564	426	22	executive	executive	NOUN
easat-8564	426	23	attributes	attribute	NOUN
easat-8564	426	24	and	and	CCONJ
easat-8564	426	25	corporate	corporate	ADJ
easat-8564	426	26	tax	tax	NOUN
easat-8564	426	27	avoidance	avoidance	NOUN
easat-8564	426	28	:	:	PUNCT
easat-8564	426	29	a	a	DET
easat-8564	426	30	systematic	systematic	ADJ
easat-8564	426	31	literature	literature	NOUN
easat-8564	426	32	review	review	NOUN
easat-8564	426	33	,	,	PUNCT
easat-8564	426	34	"	"	PUNCT
easat-8564	426	35	asian	asian	ADJ
easat-8564	426	36	review	review	NOUN
easat-8564	426	37	of	of	ADP
easat-8564	426	38	accounting	accounting	NOUN
easat-8564	426	39	,	,	PUNCT
easat-8564	426	40	vol	vol	NOUN
easat-8564	426	41	.	.	PROPN
easat-8564	427	1	33	33	NUM
easat-8564	427	2	,	,	PUNCT
easat-8564	427	3	no	no	INTJ
easat-8564	427	4	.	.	NOUN
easat-8564	427	5	1	1	NUM
easat-8564	427	6	,	,	PUNCT
easat-8564	427	7	pp	pp	ADJ
easat-8564	427	8	.	.	PUNCT
easat-8564	428	1	1–29	1–29	PROPN
easat-8564	428	2	,	,	PUNCT
easat-8564	428	3	2025	2025	NUM
easat-8564	428	4	.	.	PUNCT
easat-8564	429	1	https://doi.org/10.1108/ara-09-2023-0245	https://doi.org/10.1108/ara-09-2023-0245	VERB
easat-8564	430	1	[	[	X
easat-8564	430	2	3	3	NUM
easat-8564	430	3	]	]	X
easat-8564	430	4	bernama	bernama	NOUN
easat-8564	430	5	,	,	PUNCT
easat-8564	430	6	"	"	PUNCT
easat-8564	430	7	malaysia	malaysia	PROPN
easat-8564	430	8	's	's	PART
easat-8564	430	9	tax	tax	NOUN
easat-8564	430	10	collection	collection	NOUN
easat-8564	430	11	among	among	ADP
easat-8564	430	12	the	the	DET
easat-8564	430	13	lowest	low	ADJ
easat-8564	430	14	in	in	ADP
easat-8564	430	15	southeast	southeast	ADJ
easat-8564	430	16	asia	asia	PROPN
easat-8564	430	17	:	:	PUNCT
easat-8564	430	18	expert	expert	NOUN
easat-8564	430	19	.	.	PUNCT
easat-8564	430	20	"	"	PUNCT
easat-8564	431	1	kuala	kuala	PROPN
easat-8564	431	2	lumpur	lumpur	PROPN
easat-8564	431	3	:	:	PUNCT
easat-8564	431	4	daily	daily	ADJ
easat-8564	431	5	news	news	NOUN
easat-8564	431	6	,	,	PUNCT
easat-8564	431	7	2024	2024	NUM
easat-8564	431	8	.	.	PUNCT
easat-8564	432	1	[	[	X
easat-8564	432	2	4	4	NUM
easat-8564	432	3	]	]	X
easat-8564	432	4	y.	y.	PROPN
easat-8564	432	5	ganesan	ganesan	PROPN
easat-8564	432	6	,	,	PUNCT
easat-8564	432	7	e.	e.	PROPN
easat-8564	432	8	t.	t.	PROPN
easat-8564	432	9	goh	goh	PROPN
easat-8564	432	10	,	,	PUNCT
easat-8564	432	11	a.	a.	PROPN
easat-8564	432	12	h.	h.	PROPN
easat-8564	432	13	jaaffar	jaaffar	PROPN
easat-8564	432	14	,	,	PUNCT
easat-8564	432	15	and	and	CCONJ
easat-8564	432	16	m.	m.	PROPN
easat-8564	432	17	s.	s.	PROPN
easat-8564	432	18	shaharudin	shaharudin	PROPN
easat-8564	432	19	,	,	PUNCT
easat-8564	432	20	"	"	PUNCT
easat-8564	432	21	assessing	assess	VERB
easat-8564	432	22	the	the	DET
easat-8564	432	23	role	role	NOUN
easat-8564	432	24	of	of	ADP
easat-8564	432	25	corporate	corporate	ADJ
easat-8564	432	26	governance	governance	NOUN
easat-8564	432	27	in	in	ADP
easat-8564	432	28	tax	tax	NOUN
easat-8564	432	29	planning	planning	NOUN
easat-8564	432	30	behaviors	behavior	NOUN
easat-8564	432	31	of	of	ADP
easat-8564	432	32	malaysia	malaysia	PROPN
easat-8564	432	33	’s	’s	PART
easat-8564	432	34	listed	list	VERB
easat-8564	432	35	manufacturing	manufacturing	NOUN
easat-8564	432	36	firms	firm	NOUN
easat-8564	432	37	,	,	PUNCT
easat-8564	432	38	"	"	PUNCT
easat-8564	432	39	international	international	ADJ
easat-8564	432	40	journal	journal	NOUN
easat-8564	432	41	of	of	ADP
easat-8564	432	42	academic	academic	ADJ
easat-8564	432	43	research	research	NOUN
easat-8564	432	44	in	in	ADP
easat-8564	432	45	accounting	accounting	NOUN
easat-8564	432	46	,	,	PUNCT
easat-8564	432	47	finance	finance	NOUN
easat-8564	432	48	and	and	CCONJ
easat-8564	432	49	management	management	NOUN
easat-8564	432	50	sciences	science	NOUN
easat-8564	432	51	,	,	PUNCT
easat-8564	432	52	vol	vol	NOUN
easat-8564	432	53	.	.	PROPN
easat-8564	432	54	14	14	NUM
easat-8564	432	55	,	,	PUNCT
easat-8564	432	56	no	no	INTJ
easat-8564	432	57	.	.	NOUN
easat-8564	432	58	4	4	NUM
easat-8564	432	59	,	,	PUNCT
easat-8564	432	60	pp	pp	ADJ
easat-8564	432	61	.	.	PUNCT
easat-8564	433	1	419–429	419–429	NUM
easat-8564	433	2	,	,	PUNCT
easat-8564	433	3	2024	2024	NUM
easat-8564	433	4	.	.	PUNCT
easat-8564	434	1	[	[	X
easat-8564	434	2	5	5	X
easat-8564	434	3	]	]	PUNCT
easat-8564	434	4	h.	h.	PROPN
easat-8564	434	5	jiang	jiang	PROPN
easat-8564	434	6	,	,	PUNCT
easat-8564	434	7	w.	w.	PROPN
easat-8564	434	8	hu	hu	PROPN
easat-8564	434	9	,	,	PUNCT
easat-8564	434	10	and	and	CCONJ
easat-8564	434	11	p.	p.	PROPN
easat-8564	434	12	jiang	jiang	PROPN
easat-8564	434	13	,	,	PUNCT
easat-8564	434	14	"	"	PUNCT
easat-8564	434	15	does	do	AUX
easat-8564	434	16	esg	esg	PROPN
easat-8564	434	17	performance	performance	NOUN
easat-8564	434	18	affect	affect	VERB
easat-8564	434	19	corporate	corporate	ADJ
easat-8564	434	20	tax	tax	NOUN
easat-8564	434	21	avoidance	avoidance	NOUN
easat-8564	434	22	?	?	PUNCT
easat-8564	435	1	evidence	evidence	NOUN
easat-8564	435	2	from	from	ADP
easat-8564	435	3	china	china	PROPN
easat-8564	435	4	,	,	PUNCT
easat-8564	435	5	"	"	PUNCT
easat-8564	435	6	finance	finance	NOUN
easat-8564	435	7	research	research	NOUN
easat-8564	435	8	letters	letter	NOUN
easat-8564	435	9	,	,	PUNCT
easat-8564	435	10	vol	vol	NOUN
easat-8564	435	11	.	.	PROPN
easat-8564	435	12	61	61	NUM
easat-8564	435	13	,	,	PUNCT
easat-8564	435	14	p.	p.	NOUN
easat-8564	435	15	105056	105056	NUM
easat-8564	435	16	,	,	PUNCT
easat-8564	435	17	2024	2024	NUM
easat-8564	435	18	.	.	PUNCT
easat-8564	436	1	[	[	X
easat-8564	436	2	6	6	NUM
easat-8564	436	3	]	]	PUNCT
easat-8564	436	4	v.	v.	PROPN
easat-8564	436	5	r.	r.	PROPN
easat-8564	436	6	putri	putri	PROPN
easat-8564	436	7	,	,	PUNCT
easat-8564	436	8	n.	n.	PROPN
easat-8564	436	9	b.	b.	PROPN
easat-8564	436	10	zakaria	zakaria	PROPN
easat-8564	436	11	,	,	PUNCT
easat-8564	436	12	j.	j.	PROPN
easat-8564	436	13	said	say	VERB
easat-8564	436	14	,	,	PUNCT
easat-8564	436	15	and	and	CCONJ
easat-8564	436	16	m.	m.	NOUN
easat-8564	436	17	a.	a.	NOUN
easat-8564	436	18	a.	a.	NOUN
easat-8564	436	19	azis	azis	PROPN
easat-8564	436	20	,	,	PUNCT
easat-8564	436	21	"	"	PUNCT
easat-8564	436	22	doforeign	doforeign	ADJ
easat-8564	436	23	ownership	ownership	NOUN
easat-8564	436	24	,	,	PUNCT
easat-8564	436	25	executive	executive	NOUN
easat-8564	436	26	incentives	incentive	NOUN
easat-8564	436	27	,	,	PUNCT
easat-8564	436	28	corporate	corporate	ADJ
easat-8564	436	29	social	social	ADJ
easat-8564	436	30	responsibility	responsibility	NOUN
easat-8564	436	31	activity	activity	NOUN
easat-8564	436	32	and	and	CCONJ
easat-8564	436	33	audit	audit	NOUN
easat-8564	436	34	quality	quality	NOUN
easat-8564	436	35	affect	affect	VERB
easat-8564	436	36	corporate	corporate	ADJ
easat-8564	436	37	tax	tax	NOUN
easat-8564	436	38	avoidance	avoidance	NOUN
easat-8564	436	39	?	?	PUNCT
easat-8564	436	40	,	,	PUNCT
easat-8564	436	41	"	"	PUNCT
easat-8564	436	42	indian	indian	ADJ
easat-8564	436	43	journal	journal	NOUN
easat-8564	436	44	of	of	ADP
easat-8564	436	45	corporate	corporate	ADJ
easat-8564	436	46	governance	governance	NOUN
easat-8564	436	47	,	,	PUNCT
easat-8564	436	48	vol	vol	NOUN
easat-8564	436	49	.	.	PROPN
easat-8564	437	1	16	16	NUM
easat-8564	437	2	,	,	PUNCT
easat-8564	437	3	no	no	INTJ
easat-8564	437	4	.	.	NOUN
easat-8564	437	5	2	2	NUM
easat-8564	437	6	,	,	PUNCT
easat-8564	437	7	pp	pp	ADJ
easat-8564	437	8	.	.	PUNCT
easat-8564	438	1	218	218	NUM
easat-8564	438	2	-	-	SYM
easat-8564	438	3	239	239	NUM
easat-8564	438	4	,	,	PUNCT
easat-8564	438	5	2023	2023	NUM
easat-8564	438	6	.	.	PUNCT
easat-8564	439	1	https://doi.org/10.1177/09746862231205648	https://doi.org/10.1177/09746862231205648	NOUN
easat-8564	440	1	[	[	X
easat-8564	440	2	7	7	X
easat-8564	440	3	]	]	PUNCT
easat-8564	440	4	m.	m.	NOUN
easat-8564	440	5	p.	p.	PROPN
easat-8564	440	6	umar	umar	PROPN
easat-8564	440	7	,	,	PUNCT
easat-8564	440	8	r.	r.	PROPN
easat-8564	440	9	w.	w.	PROPN
easat-8564	440	10	d.	d.	PROPN
easat-8564	440	11	paramita	paramita	PROPN
easat-8564	440	12	,	,	PUNCT
easat-8564	440	13	and	and	CCONJ
easat-8564	440	14	m.	m.	PROPN
easat-8564	440	15	taufiq	taufiq	PROPN
easat-8564	440	16	,	,	PUNCT
easat-8564	440	17	"	"	PUNCT
easat-8564	440	18	the	the	DET
easat-8564	440	19	effect	effect	NOUN
easat-8564	440	20	of	of	ADP
easat-8564	440	21	leverage	leverage	NOUN
easat-8564	440	22	,	,	PUNCT
easat-8564	440	23	sales	sale	NOUN
easat-8564	440	24	growth	growth	NOUN
easat-8564	440	25	and	and	CCONJ
easat-8564	440	26	profitability	profitability	NOUN
easat-8564	440	27	on	on	ADP
easat-8564	440	28	tax	tax	NOUN
easat-8564	440	29	avoidance	avoidance	NOUN
easat-8564	440	30	,	,	PUNCT
easat-8564	440	31	"	"	PUNCT
easat-8564	440	32	assets	asset	NOUN
easat-8564	440	33	:	:	PUNCT
easat-8564	440	34	jurnal	jurnal	ADJ
easat-8564	440	35	ilmiah	ilmiah	PROPN
easat-8564	440	36	ilmu	ilmu	PROPN
easat-8564	440	37	akuntansi	akuntansi	PROPN
easat-8564	440	38	,	,	PUNCT
easat-8564	440	39	keuangan	keuangan	VERB
easat-8564	440	40	dan	dan	PROPN
easat-8564	440	41	pajak	pajak	PROPN
easat-8564	440	42	,	,	PUNCT
easat-8564	440	43	vol	vol	NOUN
easat-8564	440	44	.	.	PROPN
easat-8564	440	45	5	5	NUM
easat-8564	440	46	,	,	PUNCT
easat-8564	440	47	no	no	INTJ
easat-8564	440	48	.	.	NOUN
easat-8564	440	49	1	1	NUM
easat-8564	440	50	,	,	PUNCT
easat-8564	440	51	pp	pp	ADJ
easat-8564	440	52	.	.	PUNCT
easat-8564	441	1	24	24	NUM
easat-8564	441	2	-	-	SYM
easat-8564	441	3	29	29	NUM
easat-8564	441	4	,	,	PUNCT
easat-8564	441	5	01/31	01/31	NUM
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easat-8564	441	7	.	.	PUNCT
easat-8564	442	1	https://doi.org/10.30741/assets.v5i1.679	https://doi.org/10.30741/assets.v5i1.679	NOUN
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easat-8564	442	3	8	8	NUM
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easat-8564	442	9	h.	h.	PROPN
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easat-8564	442	20	tax	tax	NOUN
easat-8564	442	21	avoidance	avoidance	NOUN
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easat-8564	442	23	company	company	NOUN
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easat-8564	442	26	a	a	DET
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easat-8564	442	33	research	research	PROPN
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easat-8564	442	41	.	.	PROPN
easat-8564	442	42	5	5	NUM
easat-8564	442	43	,	,	PUNCT
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easat-8564	442	45	.	.	NOUN
easat-8564	442	46	3	3	NUM
easat-8564	442	47	,	,	PUNCT
easat-8564	442	48	2022	2022	NUM
easat-8564	442	49	.	.	PUNCT
easat-8564	443	1	[	[	X
easat-8564	443	2	9	9	NUM
easat-8564	443	3	]	]	PUNCT
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easat-8564	443	9	,	,	PUNCT
easat-8564	443	10	"	"	PUNCT
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easat-8564	443	13	and	and	CCONJ
easat-8564	443	14	tax	tax	NOUN
easat-8564	443	15	avoidance	avoidance	NOUN
easat-8564	443	16	:	:	PUNCT
easat-8564	443	17	the	the	DET
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easat-8564	443	19	role	role	NOUN
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easat-8564	443	22	corporate	corporate	ADJ
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easat-8564	443	24	,	,	PUNCT
easat-8564	443	25	"	"	PUNCT
easat-8564	443	26	international	international	ADJ
easat-8564	443	27	journal	journal	NOUN
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easat-8564	443	29	ethics	ethic	NOUN
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easat-8564	443	33	2025	2025	NUM
easat-8564	443	34	.	.	PUNCT
easat-8564	444	1	[	[	X
easat-8564	444	2	10	10	NUM
easat-8564	444	3	]	]	X
easat-8564	444	4	g.	g.	PROPN
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easat-8564	444	7	and	and	CCONJ
easat-8564	444	8	l.	l.	PROPN
easat-8564	444	9	k.	k.	PROPN
easat-8564	444	10	phua	phua	PROPN
easat-8564	444	11	,	,	PUNCT
easat-8564	444	12	"	"	PUNCT
easat-8564	444	13	ceo	ceo	NOUN
easat-8564	444	14	power	power	NOUN
easat-8564	444	15	and	and	CCONJ
easat-8564	444	16	tax	tax	NOUN
easat-8564	444	17	avoidance	avoidance	NOUN
easat-8564	444	18	in	in	ADP
easat-8564	444	19	malaysia	malaysia	PROPN
easat-8564	444	20	:	:	PUNCT
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easat-8564	444	39	,	,	PUNCT
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easat-8564	444	41	.	.	PROPN
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easat-8564	444	43	,	,	PUNCT
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easat-8564	444	46	1	1	NUM
easat-8564	444	47	,	,	PUNCT
easat-8564	444	48	pp	pp	ADJ
easat-8564	444	49	.	.	PUNCT
easat-8564	445	1	97–119	97–119	NUM
easat-8564	445	2	,	,	PUNCT
easat-8564	445	3	2024	2024	NUM
easat-8564	445	4	.	.	PUNCT
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easat-8564	446	13	:	:	PUNCT
easat-8564	446	14	2576	2576	NUM
easat-8564	446	15	-	-	SYM
easat-8564	446	16	8484	8484	NUM
easat-8564	446	17	vol	vol	NOUN
easat-8564	446	18	.	.	PROPN
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easat-8564	447	2	,	,	PUNCT
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easat-8564	447	4	.	.	NOUN
easat-8564	448	1	7	7	NUM
easat-8564	448	2	:	:	SYM
easat-8564	448	3	260	260	NUM
easat-8564	448	4	-	-	SYM
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easat-8564	448	6	,	,	PUNCT
easat-8564	448	7	2025	2025	NUM
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easat-8564	448	9	:	:	PUNCT
easat-8564	448	10	10.55214/25768484.v9i7.8564	10.55214/25768484.v9i7.8564	NUM
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easat-8564	449	2	11	11	NUM
easat-8564	449	3	]	]	PUNCT
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easat-8564	449	17	,	,	PUNCT
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easat-8564	449	29	countries	country	NOUN
easat-8564	449	30	,	,	PUNCT
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easat-8564	449	41	.	.	PROPN
easat-8564	449	42	2	2	NUM
easat-8564	449	43	,	,	PUNCT
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easat-8564	449	46	,	,	PUNCT
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easat-8564	450	9	k.	k.	PROPN
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easat-8564	450	34	"	"	PUNCT
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easat-8564	450	47	,	,	PUNCT
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easat-8564	451	3	]	]	PUNCT
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easat-8564	451	50	2	2	NUM
easat-8564	451	51	,	,	PUNCT
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easat-8564	452	2	-	-	SYM
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easat-8564	453	4	]	]	PUNCT
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easat-8564	453	35	journal	journal	NOUN
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easat-8564	453	41	.	.	PROPN
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easat-8564	454	2	-	-	SYM
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easat-8564	455	3	]	]	X
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easat-8564	455	5	s.	s.	PROPN
easat-8564	455	6	idris	idris	PROPN
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easat-8564	455	8	k.	k.	PROPN
easat-8564	455	9	natalylova	natalylova	PROPN
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easat-8564	455	11	"	"	PUNCT
easat-8564	455	12	pengaruh	pengaruh	NOUN
easat-8564	455	13	ukuran	ukuran	ADJ
easat-8564	455	14	dewan	dewan	PROPN
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easat-8564	455	16	,	,	PUNCT
easat-8564	455	17	komite	komite	ADJ
easat-8564	455	18	audit	audit	PROPN
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easat-8564	455	25	,	,	PUNCT
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easat-8564	455	30	akuntansi	akuntansi	PROPN
easat-8564	455	31	transportation	transportation	PROPN
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easat-8564	455	33	management	management	NOUN
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easat-8564	455	36	.	.	PROPN
easat-8564	455	37	1	1	NUM
easat-8564	455	38	,	,	PUNCT
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easat-8564	455	41	3	3	NUM
easat-8564	455	42	,	,	PUNCT
easat-8564	455	43	pp	pp	ADJ
easat-8564	455	44	.	.	PUNCT
easat-8564	456	1	299	299	NUM
easat-8564	456	2	-	-	SYM
easat-8564	456	3	312	312	NUM
easat-8564	456	4	,	,	PUNCT
easat-8564	456	5	%	%	INTJ
easat-8564	456	6	09/%30	09/%30	PROPN
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easat-8564	456	8	.	.	PUNCT
easat-8564	457	1	[	[	X
easat-8564	457	2	online	online	X
easat-8564	457	3	]	]	X
easat-8564	457	4	.	.	PUNCT
easat-8564	458	1	available	available	ADJ
easat-8564	458	2	:	:	PUNCT
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easat-8564	459	1	[	[	X
easat-8564	459	2	16	16	NUM
easat-8564	459	3	]	]	X
easat-8564	459	4	h.	h.	PROPN
easat-8564	459	5	wulandari	wulandari	X
easat-8564	459	6	,	,	PUNCT
easat-8564	459	7	"	"	PUNCT
easat-8564	459	8	economy	economy	NOUN
easat-8564	459	9	and	and	CCONJ
easat-8564	459	10	technology	technology	NOUN
easat-8564	459	11	as	as	ADP
easat-8564	459	12	influential	influential	ADJ
easat-8564	459	13	factors	factor	NOUN
easat-8564	459	14	for	for	ADP
easat-8564	459	15	digital	digital	ADJ
easat-8564	459	16	piracy	piracy	NOUN
easat-8564	459	17	sustainability	sustainability	NOUN
easat-8564	459	18	:	:	PUNCT
easat-8564	459	19	an	an	DET
easat-8564	459	20	indonesian	indonesian	ADJ
easat-8564	459	21	case	case	NOUN
easat-8564	459	22	,	,	PUNCT
easat-8564	459	23	"	"	PUNCT
easat-8564	459	24	procedia	procedia	X
easat-8564	459	25	social	social	ADJ
easat-8564	459	26	and	and	CCONJ
easat-8564	459	27	behavioral	behavioral	ADJ
easat-8564	459	28	sciences	science	NOUN
easat-8564	459	29	,	,	PUNCT
easat-8564	459	30	vol	vol	NOUN
easat-8564	459	31	.	.	NOUN
easat-8564	459	32	164	164	NUM
easat-8564	459	33	,	,	PUNCT
easat-8564	459	34	pp	pp	ADJ
easat-8564	459	35	.	.	PUNCT
easat-8564	460	1	112	112	NUM
easat-8564	460	2	-	-	SYM
easat-8564	460	3	117	117	NUM
easat-8564	460	4	,	,	PUNCT
easat-8564	460	5	2014/12/31/	2014/12/31/	NUM
easat-8564	460	6	2014	2014	NUM
easat-8564	460	7	.	.	PUNCT
easat-8564	461	1	https://doi.org/10.1016/j.sbspro.2014.11.058	https://doi.org/10.1016/j.sbspro.2014.11.058	NUM
easat-8564	462	1	[	[	X
easat-8564	462	2	17	17	NUM
easat-8564	462	3	]	]	PUNCT
easat-8564	462	4	t.	t.	PROPN
easat-8564	462	5	kurniasih	kurniasih	PROPN
easat-8564	462	6	and	and	CCONJ
easat-8564	462	7	r.	r.	PROPN
easat-8564	462	8	sari	sari	PROPN
easat-8564	462	9	,	,	PUNCT
easat-8564	462	10	"	"	PUNCT
easat-8564	462	11	the	the	DET
easat-8564	462	12	effect	effect	NOUN
easat-8564	462	13	of	of	ADP
easat-8564	462	14	return	return	NOUN
easat-8564	462	15	on	on	ADP
easat-8564	462	16	assets	asset	NOUN
easat-8564	462	17	,	,	PUNCT
easat-8564	462	18	leverage	leverage	NOUN
easat-8564	462	19	,	,	PUNCT
easat-8564	462	20	corporate	corporate	ADJ
easat-8564	462	21	governance	governance	NOUN
easat-8564	462	22	,	,	PUNCT
easat-8564	462	23	company	company	NOUN
easat-8564	462	24	size	size	NOUN
easat-8564	462	25	and	and	CCONJ
easat-8564	462	26	fiscal	fiscal	ADJ
easat-8564	462	27	loss	loss	NOUN
easat-8564	462	28	compensation	compensation	NOUN
easat-8564	462	29	on	on	ADP
easat-8564	462	30	tax	tax	NOUN
easat-8564	462	31	avoidance	avoidance	NOUN
easat-8564	462	32	,	,	PUNCT
easat-8564	462	33	"	"	PUNCT
easat-8564	462	34	buletin	buletin	PROPN
easat-8564	462	35	studi	studi	PROPN
easat-8564	462	36	ekonomi	ekonomi	PROPN
easat-8564	462	37	,	,	PUNCT
easat-8564	462	38	vol	vol	NOUN
easat-8564	462	39	.	.	PROPN
easat-8564	462	40	18	18	NUM
easat-8564	462	41	,	,	PUNCT
easat-8564	462	42	no	no	INTJ
easat-8564	462	43	.	.	NOUN
easat-8564	462	44	1	1	NUM
easat-8564	462	45	,	,	PUNCT
easat-8564	462	46	p.	p.	NOUN
easat-8564	462	47	44276	44276	NUM
easat-8564	462	48	,	,	PUNCT
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easat-8564	463	1	.	.	PUNCT
easat-8564	464	1	[	[	X
easat-8564	464	2	18	18	NUM
easat-8564	464	3	]	]	PUNCT
easat-8564	464	4	m.	m.	NOUN
easat-8564	464	5	s.	s.	PROPN
easat-8564	464	6	malik	malik	PROPN
easat-8564	464	7	and	and	CCONJ
easat-8564	464	8	s.	s.	PROPN
easat-8564	464	9	munir	munir	PROPN
easat-8564	464	10	,	,	PUNCT
easat-8564	464	11	"	"	PUNCT
easat-8564	464	12	the	the	DET
easat-8564	464	13	nexus	nexus	NOUN
easat-8564	464	14	of	of	ADP
easat-8564	464	15	corporate	corporate	ADJ
easat-8564	464	16	tax	tax	NOUN
easat-8564	464	17	avoidance	avoidance	NOUN
easat-8564	464	18	and	and	CCONJ
easat-8564	464	19	firm	firm	ADJ
easat-8564	464	20	performance	performance	NOUN
easat-8564	464	21	with	with	ADP
easat-8564	464	22	the	the	DET
easat-8564	464	23	moderating	moderate	VERB
easat-8564	464	24	effect	effect	NOUN
easat-8564	464	25	of	of	ADP
easat-8564	464	26	ownership	ownership	NOUN
easat-8564	464	27	concentration	concentration	NOUN
easat-8564	464	28	and	and	CCONJ
easat-8564	464	29	board	board	NOUN
easat-8564	464	30	independence	independence	NOUN
easat-8564	464	31	:	:	PUNCT
easat-8564	464	32	evidence	evidence	NOUN
easat-8564	464	33	from	from	ADP
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easat-8564	464	35	economies	economy	NOUN
easat-8564	464	36	,	,	PUNCT
easat-8564	464	37	"	"	PUNCT
easat-8564	464	38	journal	journal	NOUN
easat-8564	464	39	of	of	ADP
easat-8564	464	40	excellence	excellence	PROPN
easat-8564	464	41	in	in	ADP
easat-8564	464	42	management	management	NOUN
easat-8564	464	43	sciences	science	NOUN
easat-8564	464	44	,	,	PUNCT
easat-8564	464	45	vol	vol	NOUN
easat-8564	464	46	.	.	PROPN
easat-8564	465	1	3	3	NUM
easat-8564	465	2	,	,	PUNCT
easat-8564	465	3	no	no	INTJ
easat-8564	465	4	.	.	NOUN
easat-8564	465	5	1	1	NUM
easat-8564	465	6	,	,	PUNCT
easat-8564	465	7	pp	pp	ADJ
easat-8564	465	8	.	.	PUNCT
easat-8564	466	1	25	25	NUM
easat-8564	466	2	-	-	SYM
easat-8564	466	3	43	43	NUM
easat-8564	466	4	,	,	PUNCT
easat-8564	466	5	2024	2024	NUM
easat-8564	466	6	.	.	PUNCT
easat-8564	467	1	[	[	X
easat-8564	467	2	19	19	NUM
easat-8564	467	3	]	]	X
easat-8564	467	4	e.	e.	PROPN
easat-8564	467	5	indriani	indriani	PROPN
easat-8564	467	6	,	,	PUNCT
easat-8564	467	7	"	"	PUNCT
easat-8564	467	8	corporategovernance	corporategovernance	NOUN
easat-8564	467	9	in	in	ADP
easat-8564	467	10	the	the	DET
easat-8564	467	11	dimension	dimension	NOUN
easat-8564	467	12	of	of	ADP
easat-8564	467	13	institutional	institutional	ADJ
easat-8564	467	14	ownership	ownership	NOUN
easat-8564	467	15	moderates	moderate	NOUN
easat-8564	467	16	tax	tax	NOUN
easat-8564	467	17	avoidance	avoidance	NOUN
easat-8564	467	18	,	,	PUNCT
easat-8564	467	19	"	"	PUNCT
easat-8564	467	20	jurnal	jurnal	PROPN
easat-8564	467	21	akuntansi	akuntansi	PROPN
easat-8564	467	22	dan	dan	PROPN
easat-8564	467	23	bisnis	bisnis	PROPN
easat-8564	467	24	,	,	PUNCT
easat-8564	467	25	vol	vol	NOUN
easat-8564	467	26	.	.	PROPN
easat-8564	467	27	23	23	NUM
easat-8564	467	28	,	,	PUNCT
easat-8564	467	29	no	no	INTJ
easat-8564	467	30	.	.	NOUN
easat-8564	467	31	2	2	NUM
easat-8564	467	32	,	,	PUNCT
easat-8564	467	33	pp	pp	ADJ
easat-8564	467	34	.	.	PUNCT
easat-8564	467	35	264	264	NUM
easat-8564	467	36	-	-	SYM
easat-8564	467	37	276	276	NUM
easat-8564	467	38	,	,	PUNCT
easat-8564	467	39	2024	2024	NUM
easat-8564	467	40	.	.	PUNCT
easat-8564	468	1	[	[	X
easat-8564	468	2	20	20	NUM
easat-8564	468	3	]	]	PUNCT
easat-8564	468	4	r.	r.	NOUN
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easat-8564	468	7	g.	g.	PROPN
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easat-8564	468	9	,	,	PUNCT
easat-8564	468	10	"	"	PUNCT
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easat-8564	468	14	and	and	CCONJ
easat-8564	468	15	tax	tax	NOUN
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easat-8564	468	17	:	:	PUNCT
easat-8564	468	18	a	a	DET
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easat-8564	468	24	"	"	PUNCT
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easat-8564	468	33	.	.	PROPN
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easat-8564	468	38	1	1	NUM
easat-8564	468	39	,	,	PUNCT
easat-8564	468	40	pp	pp	ADJ
easat-8564	468	41	.	.	PUNCT
easat-8564	469	1	75	75	NUM
easat-8564	469	2	-	-	SYM
easat-8564	469	3	100	100	NUM
easat-8564	469	4	,	,	PUNCT
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easat-8564	469	6	.	.	PUNCT
easat-8564	470	1	[	[	X
easat-8564	470	2	21	21	NUM
easat-8564	470	3	]	]	X
easat-8564	470	4	y.	y.	PROPN
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easat-8564	470	7	-	-	PUNCT
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easat-8564	470	9	,	,	PUNCT
easat-8564	470	10	m.	m.	NOUN
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easat-8564	470	13	and	and	CCONJ
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easat-8564	470	24	tax	tax	NOUN
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easat-8564	470	27	"	"	PUNCT
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easat-8564	470	29	journal	journal	NOUN
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easat-8564	470	38	,	,	PUNCT
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easat-8564	470	41	1	1	NUM
easat-8564	470	42	,	,	PUNCT
easat-8564	470	43	pp	pp	ADJ
easat-8564	470	44	.	.	PUNCT
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easat-8564	471	2	-	-	SYM
easat-8564	471	3	152	152	NUM
easat-8564	471	4	,	,	PUNCT
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easat-8564	471	6	.	.	PUNCT
easat-8564	472	1	[	[	X
easat-8564	472	2	22	22	NUM
easat-8564	472	3	]	]	PUNCT
easat-8564	472	4	s.	s.	PROPN
easat-8564	472	5	o.	o.	PROPN
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easat-8564	472	8	"	"	PUNCT
easat-8564	472	9	tax‐avoidance	tax‐avoidance	NOUN
easat-8564	472	10	activities	activity	NOUN
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easat-8564	472	15	,	,	PUNCT
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easat-8564	472	20	,	,	PUNCT
easat-8564	472	21	vol	vol	NOUN
easat-8564	472	22	.	.	PROPN
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easat-8564	472	24	,	,	PUNCT
easat-8564	472	25	no	no	INTJ
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easat-8564	472	27	4	4	NUM
easat-8564	472	28	,	,	PUNCT
easat-8564	472	29	pp	pp	ADJ
easat-8564	472	30	.	.	PUNCT
easat-8564	473	1	805	805	NUM
easat-8564	473	2	-	-	SYM
easat-8564	473	3	833	833	NUM
easat-8564	473	4	,	,	PUNCT
easat-8564	473	5	2003	2003	NUM
easat-8564	473	6	.	.	PUNCT
easat-8564	474	1	[	[	X
easat-8564	474	2	23	23	NUM
easat-8564	474	3	]	]	X
easat-8564	474	4	y.	y.	PROPN
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easat-8564	474	7	s.	s.	PROPN
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easat-8564	474	9	,	,	PUNCT
easat-8564	474	10	and	and	CCONJ
easat-8564	474	11	l.	l.	PROPN
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easat-8564	474	18	tax	tax	NOUN
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easat-8564	474	20	with	with	ADP
easat-8564	474	21	leverage	leverage	NOUN
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easat-8564	474	24	intervening	intervene	VERB
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easat-8564	474	26	in	in	ADP
easat-8564	474	27	mining	mining	NOUN
easat-8564	474	28	companies	company	NOUN
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easat-8564	474	30	on	on	ADP
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easat-8564	474	32	idx	idx	NOUN
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easat-8564	474	37	-	-	SYM
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easat-8564	474	39	,	,	PUNCT
easat-8564	474	40	"	"	PUNCT
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easat-8564	474	43	-	-	PUNCT
easat-8564	474	44	jurnal	jurnal	ADJ
easat-8564	474	45	bisnis	bisnis	PROPN
easat-8564	474	46	manajemen	manajeman	NOUN
easat-8564	474	47	akutansi	akutansi	PROPN
easat-8564	474	48	,	,	PUNCT
easat-8564	474	49	vol	vol	NOUN
easat-8564	474	50	.	.	PROPN
easat-8564	474	51	2	2	NUM
easat-8564	474	52	,	,	PUNCT
easat-8564	474	53	no	no	INTJ
easat-8564	474	54	.	.	NOUN
easat-8564	474	55	1	1	NUM
easat-8564	474	56	,	,	PUNCT
easat-8564	474	57	pp	pp	ADJ
easat-8564	474	58	.	.	PUNCT
easat-8564	475	1	31	31	NUM
easat-8564	475	2	-	-	SYM
easat-8564	475	3	45	45	NUM
easat-8564	475	4	,	,	PUNCT
easat-8564	475	5	2022	2022	NUM
easat-8564	475	6	.	.	PUNCT
easat-8564	476	1	[	[	X
easat-8564	476	2	24	24	NUM
easat-8564	476	3	]	]	PUNCT
easat-8564	476	4	a.	a.	NOUN
easat-8564	476	5	jannah	jannah	PROPN
easat-8564	476	6	and	and	CCONJ
easat-8564	476	7	m.	m.	NOUN
easat-8564	476	8	dimyati	dimyati	PROPN
easat-8564	476	9	,	,	PUNCT
easat-8564	476	10	"	"	PUNCT
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easat-8564	476	18	as	as	ADP
easat-8564	476	19	an	an	DET
easat-8564	476	20	intervening	intervene	VERB
easat-8564	476	21	variable	variable	NOUN
easat-8564	476	22	,	,	PUNCT
easat-8564	476	23	"	"	PUNCT
easat-8564	476	24	jurnal	jurnal	PROPN
easat-8564	476	25	akuntasi	akuntasi	PROPN
easat-8564	476	26	dan	dan	PROPN
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easat-8564	476	28	keuangan	keuangan	VERB
easat-8564	476	29	,	,	PUNCT
easat-8564	476	30	vol	vol	NOUN
easat-8564	476	31	.	.	PROPN
easat-8564	476	32	2	2	NUM
easat-8564	476	33	,	,	PUNCT
easat-8564	476	34	no	no	INTJ
easat-8564	476	35	.	.	NOUN
easat-8564	476	36	2	2	NUM
easat-8564	476	37	,	,	PUNCT
easat-8564	476	38	pp	pp	ADJ
easat-8564	476	39	.	.	PUNCT
easat-8564	477	1	60	60	NUM
easat-8564	477	2	-	-	SYM
easat-8564	477	3	83	83	NUM
easat-8564	477	4	,	,	PUNCT
easat-8564	477	5	2021	2021	NUM
easat-8564	477	6	.	.	PUNCT
easat-8564	478	1	[	[	X
easat-8564	478	2	25	25	NUM
easat-8564	478	3	]	]	PUNCT
easat-8564	478	4	z.	z.	PROPN
easat-8564	478	5	fahmi	fahmi	PROPN
easat-8564	478	6	and	and	CCONJ
easat-8564	478	7	e.	e.	PROPN
easat-8564	478	8	a.	a.	PROPN
easat-8564	478	9	b.	b.	PROPN
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easat-8564	478	11	,	,	PUNCT
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easat-8564	478	14	impact	impact	NOUN
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easat-8564	478	16	profitability	profitability	NOUN
easat-8564	478	17	,	,	PUNCT
easat-8564	478	18	firm	firm	ADJ
easat-8564	478	19	size	size	NOUN
easat-8564	478	20	,	,	PUNCT
easat-8564	478	21	and	and	CCONJ
easat-8564	478	22	leverage	leverage	NOUN
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easat-8564	478	24	tax	tax	NOUN
easat-8564	478	25	avoidance	avoidance	NOUN
easat-8564	478	26	:	:	PUNCT
easat-8564	478	27	moderating	moderate	VERB
easat-8564	478	28	role	role	NOUN
easat-8564	478	29	of	of	ADP
easat-8564	478	30	parent	parent	NOUN
easat-8564	478	31	company	company	NOUN
easat-8564	478	32	location	location	NOUN
easat-8564	478	33	,	,	PUNCT
easat-8564	478	34	"	"	PUNCT
easat-8564	478	35	advances	advance	NOUN
easat-8564	478	36	in	in	ADP
easat-8564	478	37	management	management	NOUN
easat-8564	478	38	and	and	CCONJ
easat-8564	478	39	applied	apply	VERB
easat-8564	478	40	economics	economic	NOUN
easat-8564	478	41	,	,	PUNCT
easat-8564	478	42	vol	vol	NOUN
easat-8564	478	43	.	.	PROPN
easat-8564	478	44	15	15	NUM
easat-8564	478	45	,	,	PUNCT
easat-8564	478	46	no	no	INTJ
easat-8564	478	47	.	.	NOUN
easat-8564	479	1	3	3	NUM
easat-8564	479	2	,	,	PUNCT
easat-8564	479	3	pp	pp	ADJ
easat-8564	479	4	.	.	PUNCT
easat-8564	480	1	1	1	NUM
easat-8564	480	2	-	-	SYM
easat-8564	480	3	2	2	NUM
easat-8564	480	4	,	,	PUNCT
easat-8564	480	5	2025	2025	NUM
easat-8564	480	6	.	.	PUNCT
easat-8564	481	1	[	[	X
easat-8564	481	2	26	26	NUM
easat-8564	481	3	]	]	PUNCT
easat-8564	481	4	m.	m.	PROPN
easat-8564	481	5	s.	s.	PROPN
easat-8564	481	6	hossain	hossain	PROPN
easat-8564	481	7	,	,	PUNCT
easat-8564	481	8	m.	m.	PROPN
easat-8564	481	9	s.	s.	PROPN
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easat-8564	481	11	,	,	PUNCT
easat-8564	481	12	m.	m.	PROPN
easat-8564	481	13	z.	z.	PROPN
easat-8564	481	14	islam	islam	PROPN
easat-8564	481	15	,	,	PUNCT
easat-8564	481	16	c.	c.	PROPN
easat-8564	481	17	c.	c.	PROPN
easat-8564	481	18	ling	ling	PROPN
easat-8564	481	19	,	,	PUNCT
easat-8564	481	20	and	and	CCONJ
easat-8564	481	21	c.	c.	PROPN
easat-8564	481	22	y.	y.	PROPN
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easat-8564	481	24	,	,	PUNCT
easat-8564	481	25	"	"	PUNCT
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easat-8564	481	27	between	between	ADP
easat-8564	481	28	profitability	profitability	NOUN
easat-8564	481	29	,	,	PUNCT
easat-8564	481	30	firm	firm	ADJ
easat-8564	481	31	size	size	NOUN
easat-8564	481	32	and	and	CCONJ
easat-8564	481	33	leverage	leverage	NOUN
easat-8564	481	34	and	and	CCONJ
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easat-8564	481	36	avoidance	avoidance	NOUN
easat-8564	481	37	:	:	PUNCT
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easat-8564	481	40	an	an	DET
easat-8564	481	41	emerging	emerge	VERB
easat-8564	481	42	economy	economy	NOUN
easat-8564	481	43	,	,	PUNCT
easat-8564	481	44	"	"	PUNCT
easat-8564	481	45	asian	asian	ADJ
easat-8564	481	46	review	review	NOUN
easat-8564	481	47	of	of	ADP
easat-8564	481	48	accounting	accounting	NOUN
easat-8564	481	49	,	,	PUNCT
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easat-8564	481	51	.	.	PROPN
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easat-8564	481	53	,	,	PUNCT
easat-8564	481	54	no	no	INTJ
easat-8564	481	55	.	.	NOUN
easat-8564	481	56	5	5	NUM
easat-8564	481	57	,	,	PUNCT
easat-8564	481	58	pp	pp	ADJ
easat-8564	481	59	.	.	PUNCT
easat-8564	482	1	759	759	NUM
easat-8564	482	2	-	-	SYM
easat-8564	482	3	780	780	NUM
easat-8564	482	4	,	,	PUNCT
easat-8564	482	5	2024	2024	NUM
easat-8564	482	6	.	.	PUNCT
easat-8564	483	1	https://doi.org/10.1108/ara-08-2023-0238	https://doi.org/10.1108/ara-08-2023-0238	X
easat-8564	484	1	[	[	X
easat-8564	484	2	27	27	NUM
easat-8564	484	3	]	]	PUNCT
easat-8564	484	4	m.	m.	NOUN
easat-8564	484	5	m.	m.	PROPN
easat-8564	484	6	frank	frank	PROPN
easat-8564	484	7	,	,	PUNCT
easat-8564	484	8	l.	l.	PROPN
easat-8564	484	9	j.	j.	PROPN
easat-8564	484	10	lynch	lynch	PROPN
easat-8564	484	11	,	,	PUNCT
easat-8564	484	12	and	and	CCONJ
easat-8564	484	13	s.	s.	PROPN
easat-8564	484	14	o.	o.	PROPN
easat-8564	484	15	rego	rego	PROPN
easat-8564	484	16	,	,	PUNCT
easat-8564	484	17	"	"	PUNCT
easat-8564	484	18	tax	tax	NOUN
easat-8564	484	19	reporting	reporting	NOUN
easat-8564	484	20	aggressiveness	aggressiveness	NOUN
easat-8564	484	21	and	and	CCONJ
easat-8564	484	22	its	its	PRON
easat-8564	484	23	relation	relation	NOUN
easat-8564	484	24	to	to	ADP
easat-8564	484	25	aggressive	aggressive	ADJ
easat-8564	484	26	financial	financial	ADJ
easat-8564	484	27	reporting	reporting	NOUN
easat-8564	484	28	,	,	PUNCT
easat-8564	484	29	"	"	PUNCT
easat-8564	484	30	the	the	DET
easat-8564	484	31	accounting	accounting	NOUN
easat-8564	484	32	review	review	NOUN
easat-8564	484	33	,	,	PUNCT
easat-8564	484	34	vol	vol	NOUN
easat-8564	484	35	.	.	PROPN
easat-8564	484	36	84	84	NUM
easat-8564	484	37	,	,	PUNCT
easat-8564	484	38	no	no	INTJ
easat-8564	484	39	.	.	NOUN
easat-8564	484	40	2	2	NUM
easat-8564	484	41	,	,	PUNCT
easat-8564	484	42	pp	pp	ADJ
easat-8564	484	43	.	.	PUNCT
easat-8564	485	1	467	467	NUM
easat-8564	485	2	-	-	SYM
easat-8564	485	3	496	496	NUM
easat-8564	485	4	,	,	PUNCT
easat-8564	485	5	2009	2009	NUM
easat-8564	485	6	.	.	PUNCT
easat-8564	486	1	https://doi.org/10.2308/accr.2009.84.2.467	https://doi.org/10.2308/accr.2009.84.2.467	PROPN
easat-8564	486	2	[	[	X
easat-8564	486	3	28	28	NUM
easat-8564	486	4	]	]	X
easat-8564	486	5	s.	s.	PROPN
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easat-8564	486	7	,	,	PUNCT
easat-8564	486	8	a.	a.	NOUN
easat-8564	486	9	p.	p.	NOUN
easat-8564	486	10	wicaksono	wicaksono	PROPN
easat-8564	486	11	,	,	PUNCT
easat-8564	486	12	and	and	CCONJ
easat-8564	486	13	a.	a.	NOUN
easat-8564	486	14	darmesti	darmesti	PROPN
easat-8564	486	15	,	,	PUNCT
easat-8564	486	16	"	"	PUNCT
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easat-8564	486	19	governance	governance	NOUN
easat-8564	486	20	support	support	NOUN
easat-8564	486	21	tax	tax	NOUN
easat-8564	486	22	avoidance	avoidance	NOUN
easat-8564	486	23	practice	practice	NOUN
easat-8564	486	24	in	in	ADP
easat-8564	486	25	indonesia	indonesia	PROPN
easat-8564	486	26	,	,	PUNCT
easat-8564	486	27	"	"	PUNCT
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easat-8564	486	29	journal	journal	NOUN
easat-8564	486	30	of	of	ADP
easat-8564	486	31	innovative	innovative	ADJ
easat-8564	486	32	research	research	NOUN
easat-8564	486	33	and	and	CCONJ
easat-8564	486	34	scientific	scientific	ADJ
easat-8564	486	35	studies	study	NOUN
easat-8564	486	36	,	,	PUNCT
easat-8564	486	37	vol	vol	NOUN
easat-8564	486	38	.	.	PROPN
easat-8564	486	39	5	5	NUM
easat-8564	486	40	,	,	PUNCT
easat-8564	486	41	no	no	INTJ
easat-8564	486	42	.	.	NOUN
easat-8564	486	43	3	3	NUM
easat-8564	486	44	,	,	PUNCT
easat-8564	486	45	pp	pp	ADJ
easat-8564	486	46	.	.	PUNCT
easat-8564	487	1	184	184	NUM
easat-8564	487	2	-	-	SYM
easat-8564	487	3	201	201	NUM
easat-8564	487	4	,	,	PUNCT
easat-8564	487	5	2022	2022	NUM
easat-8564	487	6	.	.	PUNCT
easat-8564	488	1	[	[	X
easat-8564	488	2	29	29	NUM
easat-8564	488	3	]	]	X
easat-8564	488	4	r.	r.	NOUN
easat-8564	488	5	oktagiani	oktagiani	PROPN
easat-8564	488	6	,	,	PUNCT
easat-8564	488	7	"	"	PUNCT
easat-8564	488	8	analysis	analysis	NOUN
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easat-8564	488	10	the	the	DET
easat-8564	488	11	factors	factor	NOUN
easat-8564	488	12	that	that	PRON
easat-8564	488	13	affect	affect	VERB
easat-8564	488	14	tax	tax	NOUN
easat-8564	488	15	avoidance	avoidance	NOUN
easat-8564	488	16	(	(	PUNCT
easat-8564	488	17	tax	tax	NOUN
easat-8564	488	18	avoidance	avoidance	NOUN
easat-8564	488	19	)	)	PUNCT
easat-8564	488	20	,	,	PUNCT
easat-8564	488	21	"	"	PUNCT
easat-8564	488	22	jom	jom	PROPN
easat-8564	488	23	fekon	fekon	PROPN
easat-8564	488	24	,	,	PUNCT
easat-8564	488	25	vol	vol	NOUN
easat-8564	488	26	.	.	PROPN
easat-8564	488	27	2	2	NUM
easat-8564	488	28	,	,	PUNCT
easat-8564	488	29	pp	pp	ADJ
easat-8564	488	30	.	.	PUNCT
easat-8564	489	1	1	1	NUM
easat-8564	489	2	-	-	SYM
easat-8564	489	3	15	15	NUM
easat-8564	489	4	,	,	PUNCT
easat-8564	489	5	2013	2013	NUM
easat-8564	489	6	.	.	PUNCT
easat-8564	490	1	[	[	X
easat-8564	490	2	30	30	NUM
easat-8564	490	3	]	]	X
easat-8564	490	4	c.	c.	NOUN
easat-8564	490	5	swingly	swingly	ADV
easat-8564	490	6	and	and	CCONJ
easat-8564	490	7	i.	i.	PROPN
easat-8564	490	8	m.	m.	PROPN
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easat-8564	490	10	,	,	PUNCT
easat-8564	490	11	"	"	PUNCT
easat-8564	490	12	the	the	DET
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easat-8564	490	17	,	,	PUNCT
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easat-8564	490	19	committee	committee	NOUN
easat-8564	490	20	,	,	PUNCT
easat-8564	490	21	company	company	NOUN
easat-8564	490	22	size	size	NOUN
easat-8564	490	23	,	,	PUNCT
easat-8564	490	24	leverage	leverage	NOUN
easat-8564	490	25	and	and	CCONJ
easat-8564	490	26	sales	sale	NOUN
easat-8564	490	27	growth	growth	NOUN
easat-8564	490	28	on	on	ADP
easat-8564	490	29	tax	tax	NOUN
easat-8564	490	30	avoidance	avoidance	NOUN
easat-8564	490	31	,	,	PUNCT
easat-8564	490	32	"	"	PUNCT
easat-8564	490	33	e	e	NOUN
easat-8564	490	34	-	-	ADJ
easat-8564	490	35	jurnal	jurnal	ADJ
easat-8564	490	36	akuntansi	akuntansi	PROPN
easat-8564	490	37	,	,	PUNCT
easat-8564	490	38	vol	vol	NOUN
easat-8564	490	39	.	.	PROPN
easat-8564	491	1	10	10	NUM
easat-8564	491	2	,	,	PUNCT
easat-8564	491	3	no	no	INTJ
easat-8564	491	4	.	.	NOUN
easat-8564	491	5	1	1	NUM
easat-8564	491	6	,	,	PUNCT
easat-8564	491	7	pp	pp	ADJ
easat-8564	491	8	.	.	PUNCT
easat-8564	492	1	47	47	NUM
easat-8564	492	2	-	-	SYM
easat-8564	492	3	62	62	NUM
easat-8564	492	4	,	,	PUNCT
easat-8564	492	5	2015	2015	NUM
easat-8564	492	6	-	-	SYM
easat-8564	492	7	01	01	NUM
easat-8564	492	8	-	-	PUNCT
easat-8564	492	9	14	14	NUM
easat-8564	492	10	2015	2015	NUM
easat-8564	492	11	.	.	PUNCT
easat-8564	493	1	[	[	X
easat-8564	493	2	online	online	X
easat-8564	493	3	]	]	X
easat-8564	493	4	.	.	PUNCT
easat-8564	494	1	available	available	ADJ
easat-8564	494	2	:	:	PUNCT
easat-8564	494	3	https://ojs.unud.ac.id/index.php/akuntansi/article/view/9863	https://ojs.unud.ac.id/index.php/akuntansi/article/view/9863	PROPN
easat-8564	494	4	[	[	X
easat-8564	494	5	31	31	NUM
easat-8564	494	6	]	]	X
easat-8564	494	7	y.	y.	PROPN
easat-8564	494	8	irawan	irawan	PROPN
easat-8564	494	9	,	,	PUNCT
easat-8564	494	10	h.	h.	PROPN
easat-8564	494	11	sularso	sularso	PROPN
easat-8564	494	12	,	,	PUNCT
easat-8564	494	13	and	and	CCONJ
easat-8564	494	14	y.	y.	PROPN
easat-8564	494	15	n.	n.	PROPN
easat-8564	494	16	farida	farida	PROPN
easat-8564	494	17	,	,	PUNCT
easat-8564	494	18	"	"	PUNCT
easat-8564	494	19	analisis	analisis	ADJ
easat-8564	494	20	atas	ata	NOUN
easat-8564	494	21	penghindaran	penghindaran	VERB
easat-8564	494	22	pajak	pajak	ADV
easat-8564	494	23	(	(	PUNCT
easat-8564	494	24	tax	tax	NOUN
easat-8564	494	25	avoidance	avoidance	NOUN
easat-8564	494	26	)	)	PUNCT
easat-8564	494	27	pada	pada	PROPN
easat-8564	494	28	perusahaan	perusahaan	PROPN
easat-8564	494	29	property	property	PROPN
easat-8564	494	30	dan	dan	PROPN
easat-8564	494	31	real	real	ADJ
easat-8564	494	32	estate	estate	NOUN
easat-8564	494	33	di	di	X
easat-8564	494	34	indonesia	indonesia	PROPN
easat-8564	494	35	,	,	PUNCT
easat-8564	494	36	"	"	PUNCT
easat-8564	494	37	sar	sar	X
easat-8564	494	38	(	(	PUNCT
easat-8564	494	39	soedirman	soedirman	NOUN
easat-8564	494	40	accounting	accounting	PROPN
easat-8564	494	41	review	review	PROPN
easat-8564	494	42	):	):	PUNCT
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easat-8564	494	44	of	of	ADP
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easat-8564	494	46	and	and	CCONJ
easat-8564	494	47	business	business	NOUN
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easat-8564	494	52	,	,	PUNCT
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easat-8564	494	55	2	2	NUM
easat-8564	494	56	,	,	PUNCT
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easat-8564	494	58	.	.	PUNCT
easat-8564	495	1	114	114	NUM
easat-8564	495	2	-	-	SYM
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easat-8564	495	4	,	,	PUNCT
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easat-8564	496	2	32	32	NUM
easat-8564	496	3	]	]	PUNCT
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easat-8564	496	16	:	:	PUNCT
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easat-8564	496	38	,	,	PUNCT
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easat-8564	496	41	1	1	NUM
easat-8564	496	42	,	,	PUNCT
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easat-8564	496	44	.	.	PUNCT
easat-8564	497	1	17	17	NUM
easat-8564	497	2	-	-	SYM
easat-8564	497	3	25	25	NUM
easat-8564	497	4	,	,	PUNCT
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easat-8564	498	2	33	33	NUM
easat-8564	498	3	]	]	PUNCT
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easat-8564	498	41	management	management	NOUN
easat-8564	498	42	,	,	PUNCT
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easat-8564	498	44	.	.	PROPN
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easat-8564	498	46	,	,	PUNCT
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easat-8564	498	49	2	2	NUM
easat-8564	498	50	,	,	PUNCT
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easat-8564	498	53	,	,	PUNCT
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easat-8564	498	55	.	.	PUNCT
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easat-8564	500	2	34	34	NUM
easat-8564	500	3	]	]	PUNCT
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easat-8564	500	5	a.	a.	PROPN
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easat-8564	500	8	d.	d.	PROPN
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easat-8564	500	22	journal	journal	NOUN
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easat-8564	500	34	,	,	PUNCT
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easat-8564	500	36	.	.	PUNCT
easat-8564	501	1	145	145	NUM
easat-8564	501	2	-	-	SYM
easat-8564	501	3	179	179	NUM
easat-8564	501	4	,	,	PUNCT
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easat-8564	501	6	2006	2006	NUM
easat-8564	501	7	.	.	PUNCT
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easat-8564	502	3	35	35	NUM
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easat-8564	502	28	at	at	ADP
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easat-8564	505	2	:	:	SYM
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easat-8564	505	4	-	-	SYM
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easat-8564	509	32	commerce	commerce	PROPN
easat-8564	509	33	and	and	CCONJ
easat-8564	509	34	management	management	NOUN
easat-8564	509	35	,	,	PUNCT
easat-8564	509	36	vol	vol	NOUN
easat-8564	509	37	.	.	PROPN
easat-8564	509	38	23	23	NUM
easat-8564	509	39	,	,	PUNCT
easat-8564	509	40	no	no	INTJ
easat-8564	509	41	.	.	NOUN
easat-8564	509	42	1	1	NUM
easat-8564	509	43	,	,	PUNCT
easat-8564	509	44	pp	pp	ADJ
easat-8564	509	45	.	.	PUNCT
easat-8564	510	1	38	38	NUM
easat-8564	510	2	-	-	SYM
easat-8564	510	3	55	55	NUM
easat-8564	510	4	,	,	PUNCT
easat-8564	510	5	2013	2013	NUM
easat-8564	510	6	.	.	PUNCT
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easat-8564	512	2	39	39	NUM
easat-8564	512	3	]	]	PUNCT
easat-8564	512	4	r.	r.	NOUN
easat-8564	512	5	lanis	lanis	PROPN
easat-8564	512	6	and	and	CCONJ
easat-8564	512	7	g.	g.	PROPN
easat-8564	512	8	richardson	richardson	PROPN
easat-8564	512	9	,	,	PUNCT
easat-8564	512	10	"	"	PUNCT
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easat-8564	512	12	effect	effect	NOUN
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easat-8564	512	14	board	board	NOUN
easat-8564	512	15	of	of	ADP
easat-8564	512	16	director	director	NOUN
easat-8564	512	17	composition	composition	NOUN
easat-8564	512	18	on	on	ADP
easat-8564	512	19	corporate	corporate	ADJ
easat-8564	512	20	tax	tax	NOUN
easat-8564	512	21	aggressiveness	aggressiveness	NOUN
easat-8564	512	22	,	,	PUNCT
easat-8564	512	23	"	"	PUNCT
easat-8564	512	24	journal	journal	NOUN
easat-8564	512	25	of	of	ADP
easat-8564	512	26	accounting	accounting	NOUN
easat-8564	512	27	and	and	CCONJ
easat-8564	512	28	public	public	ADJ
easat-8564	512	29	policy	policy	NOUN
easat-8564	512	30	,	,	PUNCT
easat-8564	512	31	vol	vol	NOUN
easat-8564	512	32	.	.	PROPN
easat-8564	512	33	30	30	NUM
easat-8564	512	34	,	,	PUNCT
easat-8564	512	35	no	no	INTJ
easat-8564	512	36	.	.	NOUN
easat-8564	512	37	1	1	NUM
easat-8564	512	38	,	,	PUNCT
easat-8564	512	39	pp	pp	ADJ
easat-8564	512	40	.	.	PUNCT
easat-8564	513	1	50	50	NUM
easat-8564	513	2	-	-	SYM
easat-8564	513	3	70	70	NUM
easat-8564	513	4	,	,	PUNCT
easat-8564	513	5	2011	2011	NUM
easat-8564	513	6	.	.	PUNCT
easat-8564	514	1	[	[	X
easat-8564	514	2	40	40	NUM
easat-8564	514	3	]	]	PUNCT
easat-8564	514	4	m.	m.	PROPN
easat-8564	514	5	s.	s.	PROPN
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easat-8564	514	8	m.	m.	PROPN
easat-8564	514	9	s.	s.	PROPN
easat-8564	514	10	ali	ali	PROPN
easat-8564	514	11	,	,	PUNCT
easat-8564	514	12	c.	c.	PROPN
easat-8564	514	13	c.	c.	PROPN
easat-8564	514	14	ling	ling	PROPN
easat-8564	514	15	,	,	PUNCT
easat-8564	514	16	and	and	CCONJ
easat-8564	514	17	c.	c.	PROPN
easat-8564	514	18	y.	y.	PROPN
easat-8564	514	19	fung	fung	PROPN
easat-8564	514	20	,	,	PUNCT
easat-8564	514	21	"	"	PUNCT
easat-8564	514	22	tax	tax	NOUN
easat-8564	514	23	avoidance	avoidance	NOUN
easat-8564	514	24	and	and	CCONJ
easat-8564	514	25	tax	tax	NOUN
easat-8564	514	26	evasion	evasion	NOUN
easat-8564	514	27	:	:	PUNCT
easat-8564	514	28	current	current	ADJ
easat-8564	514	29	insights	insight	NOUN
easat-8564	514	30	and	and	CCONJ
easat-8564	514	31	future	future	ADJ
easat-8564	514	32	research	research	NOUN
easat-8564	514	33	directions	direction	NOUN
easat-8564	514	34	from	from	ADP
easat-8564	514	35	an	an	DET
easat-8564	514	36	emerging	emerge	VERB
easat-8564	514	37	economy	economy	NOUN
easat-8564	514	38	,	,	PUNCT
easat-8564	514	39	"	"	PUNCT
easat-8564	514	40	asian	asian	ADJ
easat-8564	514	41	journal	journal	NOUN
easat-8564	514	42	of	of	ADP
easat-8564	514	43	accounting	accounting	NOUN
easat-8564	514	44	research	research	NOUN
easat-8564	514	45	,	,	PUNCT
easat-8564	514	46	vol	vol	NOUN
easat-8564	514	47	.	.	PROPN
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easat-8564	514	49	,	,	PUNCT
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easat-8564	514	52	3	3	NUM
easat-8564	514	53	,	,	PUNCT
easat-8564	514	54	pp	pp	ADJ
easat-8564	514	55	.	.	PUNCT
easat-8564	515	1	275	275	NUM
easat-8564	515	2	-	-	SYM
easat-8564	515	3	292	292	NUM
easat-8564	515	4	,	,	PUNCT
easat-8564	515	5	2024	2024	NUM
easat-8564	515	6	.	.	PUNCT
easat-8564	516	1	[	[	X
easat-8564	516	2	41	41	NUM
easat-8564	516	3	]	]	PUNCT
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easat-8564	516	20	avoidance	avoidance	NOUN
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easat-8564	516	25	iberoamericana	iberoamericana	PROPN
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easat-8564	516	37	,	,	PUNCT
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easat-8564	516	39	.	.	NOUN
easat-8564	516	40	4	4	NUM
easat-8564	516	41	,	,	PUNCT
easat-8564	516	42	pp	pp	ADJ
easat-8564	516	43	.	.	PUNCT
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easat-8564	517	2	-	-	SYM
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easat-8564	517	4	,	,	PUNCT
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easat-8564	518	23	"	"	PUNCT
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easat-8564	518	25	journal	journal	NOUN
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easat-8564	518	37	,	,	PUNCT
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easat-8564	518	39	.	.	NOUN
easat-8564	518	40	1	1	NUM
easat-8564	518	41	,	,	PUNCT
easat-8564	518	42	pp	pp	ADJ
easat-8564	518	43	.	.	PUNCT
easat-8564	519	1	186	186	NUM
easat-8564	519	2	-	-	SYM
easat-8564	519	3	195	195	NUM
easat-8564	519	4	,	,	PUNCT
easat-8564	519	5	2024	2024	NUM
easat-8564	519	6	.	.	PUNCT
easat-8564	520	1	[	[	X
easat-8564	520	2	43	43	NUM
easat-8564	520	3	]	]	PUNCT
easat-8564	520	4	a.	a.	PROPN
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easat-8564	520	8	a.	a.	PROPN
easat-8564	520	9	n.	n.	PROPN
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easat-8564	520	11	,	,	PUNCT
easat-8564	520	12	and	and	CCONJ
easat-8564	520	13	s.	s.	PROPN
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easat-8564	520	43	and	and	CCONJ
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easat-8564	520	45	,	,	PUNCT
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easat-8564	520	47	.	.	PROPN
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easat-8564	520	49	,	,	PUNCT
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easat-8564	520	52	2	2	NUM
easat-8564	520	53	,	,	PUNCT
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easat-8564	520	56	.	.	PUNCT
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easat-8564	522	8	y.	y.	PROPN
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easat-8564	523	2	,	,	PUNCT
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easat-8564	524	2	-	-	SYM
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easat-8564	525	2	45	45	NUM
easat-8564	525	3	]	]	PUNCT
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easat-8564	525	30	,	,	PUNCT
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easat-8564	525	33	2	2	NUM
easat-8564	525	34	,	,	PUNCT
easat-8564	525	35	pp	pp	ADJ
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easat-8564	525	38	-	-	SYM
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easat-8564	526	2	46	46	NUM
easat-8564	526	3	]	]	PUNCT
easat-8564	526	4	s.	s.	PROPN
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easat-8564	526	30	24	24	NUM
easat-8564	526	31	,	,	PUNCT
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easat-8564	526	36	pp	pp	ADJ
easat-8564	526	37	.	.	PUNCT
easat-8564	527	1	165	165	NUM
easat-8564	527	2	-	-	SYM
easat-8564	527	3	193	193	NUM
easat-8564	527	4	,	,	PUNCT
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easat-8564	527	7	.	.	PUNCT
easat-8564	528	1	https://doi.org/10.32890/mmj.24.2020.9921	https://doi.org/10.32890/mmj.24.2020.9921	PROPN
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easat-8564	529	2	47	47	NUM
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easat-8564	529	4	a.	a.	NOUN
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easat-8564	529	6	and	and	CCONJ
easat-8564	529	7	z.	z.	PROPN
easat-8564	529	8	m.	m.	PROPN
easat-8564	529	9	ali	ali	PROPN
easat-8564	529	10	,	,	PUNCT
easat-8564	529	11	"	"	PUNCT
easat-8564	529	12	demographic	demographic	ADJ
easat-8564	529	13	diversity	diversity	NOUN
easat-8564	529	14	in	in	ADP
easat-8564	529	15	the	the	DET
easat-8564	529	16	board	board	NOUN
easat-8564	529	17	and	and	CCONJ
easat-8564	529	18	corporate	corporate	ADJ
easat-8564	529	19	tax	tax	NOUN
easat-8564	529	20	planning	planning	NOUN
easat-8564	529	21	in	in	ADP
easat-8564	529	22	american	american	ADJ
easat-8564	529	23	firms	firm	NOUN
easat-8564	529	24	,	,	PUNCT
easat-8564	529	25	"	"	PUNCT
easat-8564	529	26	business	business	NOUN
easat-8564	529	27	management	management	NOUN
easat-8564	529	28	and	and	CCONJ
easat-8564	529	29	strategy	strategy	NOUN
easat-8564	529	30	,	,	PUNCT
easat-8564	529	31	vol	vol	NOUN
easat-8564	529	32	.	.	PROPN
easat-8564	530	1	3	3	NUM
easat-8564	530	2	,	,	PUNCT
easat-8564	530	3	no	no	INTJ
easat-8564	530	4	.	.	NOUN
easat-8564	530	5	1	1	NUM
easat-8564	530	6	,	,	PUNCT
easat-8564	530	7	pp	pp	ADJ
easat-8564	530	8	.	.	PUNCT
easat-8564	531	1	72	72	NUM
easat-8564	531	2	-	-	SYM
easat-8564	531	3	86	86	NUM
easat-8564	531	4	,	,	PUNCT
easat-8564	531	5	2012	2012	NUM
easat-8564	531	6	.	.	PUNCT
easat-8564	532	1	[	[	X
easat-8564	532	2	48	48	NUM
easat-8564	532	3	]	]	X
easat-8564	532	4	n.	n.	NOUN
easat-8564	532	5	stanley	stanley	PROPN
easat-8564	532	6	and	and	CCONJ
easat-8564	532	7	l.	l.	PROPN
easat-8564	532	8	p.	p.	PROPN
easat-8564	532	9	widianingsih	widianingsih	PROPN
easat-8564	532	10	,	,	PUNCT
easat-8564	532	11	"	"	PUNCT
easat-8564	532	12	women	woman	NOUN
easat-8564	532	13	in	in	ADP
easat-8564	532	14	the	the	DET
easat-8564	532	15	boardroom	boardroom	NOUN
easat-8564	532	16	:	:	PUNCT
easat-8564	532	17	a	a	DET
easat-8564	532	18	catalyst	catalyst	NOUN
easat-8564	532	19	for	for	ADP
easat-8564	532	20	tax	tax	NOUN
easat-8564	532	21	avoidance	avoidance	NOUN
easat-8564	532	22	el	el	PROPN
easat-8564	532	23	-	-	PROPN
easat-8564	532	24	mal	mal	ADJ
easat-8564	532	25	,	,	PUNCT
easat-8564	532	26	"	"	PUNCT
easat-8564	532	27	jurnal	jurnal	ADJ
easat-8564	532	28	kajian	kajian	PROPN
easat-8564	532	29	ekonomi	ekonomi	PROPN
easat-8564	532	30	&	&	CCONJ
easat-8564	532	31	bisnis	bisnis	PROPN
easat-8564	532	32	islam	islam	PROPN
easat-8564	532	33	,	,	PUNCT
easat-8564	532	34	vol	vol	NOUN
easat-8564	532	35	.	.	PROPN
easat-8564	532	36	5	5	NUM
easat-8564	532	37	,	,	PUNCT
easat-8564	532	38	no	no	INTJ
easat-8564	532	39	.	.	NOUN
easat-8564	532	40	12	12	NUM
easat-8564	532	41	,	,	PUNCT
easat-8564	532	42	pp	pp	ADJ
easat-8564	532	43	.	.	PUNCT
easat-8564	533	1	5230	5230	NUM
easat-8564	533	2	-	-	SYM
easat-8564	533	3	5247	5247	NUM
easat-8564	533	4	,	,	PUNCT
easat-8564	533	5	2024	2024	NUM
easat-8564	533	6	.	.	PUNCT
easat-8564	534	1	[	[	X
easat-8564	534	2	49	49	NUM
easat-8564	534	3	]	]	X
easat-8564	534	4	d.	d.	PROPN
easat-8564	534	5	anggraeni	anggraeni	PROPN
easat-8564	534	6	and	and	CCONJ
easat-8564	534	7	s.	s.	PROPN
easat-8564	534	8	kurnianto	kurnianto	PROPN
easat-8564	534	9	,	,	PUNCT
easat-8564	534	10	"	"	PUNCT
easat-8564	534	11	the	the	DET
easat-8564	534	12	effect	effect	NOUN
easat-8564	534	13	of	of	ADP
easat-8564	534	14	board	board	NOUN
easat-8564	534	15	size	size	NOUN
easat-8564	534	16	and	and	CCONJ
easat-8564	534	17	female	female	ADJ
easat-8564	534	18	directors	director	NOUN
easat-8564	534	19	on	on	ADP
easat-8564	534	20	tax	tax	NOUN
easat-8564	534	21	avoidance	avoidance	NOUN
easat-8564	534	22	,	,	PUNCT
easat-8564	534	23	"	"	PUNCT
easat-8564	534	24	international	international	ADJ
easat-8564	534	25	journal	journal	NOUN
easat-8564	534	26	of	of	ADP
easat-8564	534	27	innovation	innovation	NOUN
easat-8564	534	28	,	,	PUNCT
easat-8564	534	29	creativity	creativity	NOUN
easat-8564	534	30	and	and	CCONJ
easat-8564	534	31	change	change	NOUN
easat-8564	534	32	,	,	PUNCT
easat-8564	534	33	vol	vol	NOUN
easat-8564	534	34	.	.	PROPN
easat-8564	534	35	13	13	NUM
easat-8564	534	36	,	,	PUNCT
easat-8564	534	37	no	no	INTJ
easat-8564	534	38	.	.	NOUN
easat-8564	534	39	8	8	NUM
easat-8564	534	40	,	,	PUNCT
easat-8564	534	41	pp	pp	ADJ
easat-8564	534	42	.	.	PUNCT
easat-8564	534	43	1127	1127	NUM
easat-8564	534	44	-	-	SYM
easat-8564	534	45	1141	1141	NUM
easat-8564	534	46	,	,	PUNCT
easat-8564	534	47	2020	2020	NUM
easat-8564	534	48	.	.	PUNCT
easat-8564	535	1	[	[	X
easat-8564	535	2	50	50	NUM
easat-8564	535	3	]	]	PUNCT
easat-8564	535	4	k.	k.	PROPN
easat-8564	535	5	hidayat	hidayat	PROPN
easat-8564	535	6	and	and	CCONJ
easat-8564	535	7	d.	d.	PROPN
easat-8564	535	8	zuhroh	zuhroh	PROPN
easat-8564	535	9	,	,	PUNCT
easat-8564	535	10	"	"	PUNCT
easat-8564	535	11	the	the	DET
easat-8564	535	12	impact	impact	NOUN
easat-8564	535	13	of	of	ADP
easat-8564	535	14	environmental	environmental	ADJ
easat-8564	535	15	,	,	PUNCT
easat-8564	535	16	social	social	ADJ
easat-8564	535	17	and	and	CCONJ
easat-8564	535	18	governance	governance	NOUN
easat-8564	535	19	,	,	PUNCT
easat-8564	535	20	sustainable	sustainable	ADJ
easat-8564	535	21	financial	financial	ADJ
easat-8564	535	22	performance	performance	NOUN
easat-8564	535	23	,	,	PUNCT
easat-8564	535	24	ownership	ownership	NOUN
easat-8564	535	25	structure	structure	NOUN
easat-8564	535	26	,	,	PUNCT
easat-8564	535	27	and	and	CCONJ
easat-8564	535	28	composition	composition	NOUN
easat-8564	535	29	of	of	ADP
easat-8564	535	30	company	company	NOUN
easat-8564	535	31	directors	director	NOUN
easat-8564	535	32	on	on	ADP
easat-8564	535	33	tax	tax	NOUN
easat-8564	535	34	avoidance	avoidance	NOUN
easat-8564	535	35	:	:	PUNCT
easat-8564	535	36	evidence	evidence	NOUN
easat-8564	535	37	from	from	ADP
easat-8564	535	38	indonesia	indonesia	PROPN
easat-8564	535	39	,	,	PUNCT
easat-8564	535	40	"	"	PUNCT
easat-8564	535	41	international	international	ADJ
easat-8564	535	42	journal	journal	NOUN
easat-8564	535	43	of	of	ADP
easat-8564	535	44	energy	energy	NOUN
easat-8564	535	45	economics	economic	NOUN
easat-8564	535	46	and	and	CCONJ
easat-8564	535	47	policy	policy	NOUN
easat-8564	535	48	,	,	PUNCT
easat-8564	535	49	vol	vol	NOUN
easat-8564	535	50	.	.	PROPN
easat-8564	535	51	13	13	NUM
easat-8564	535	52	,	,	PUNCT
easat-8564	535	53	no	no	INTJ
easat-8564	535	54	.	.	NOUN
easat-8564	535	55	6	6	NUM
easat-8564	535	56	,	,	PUNCT
easat-8564	535	57	pp	pp	ADJ
easat-8564	535	58	.	.	PUNCT
easat-8564	536	1	311	311	NUM
easat-8564	536	2	-	-	SYM
easat-8564	536	3	320	320	NUM
easat-8564	536	4	,	,	PUNCT
easat-8564	536	5	11/10	11/10	NUM
easat-8564	536	6	2023	2023	NUM
easat-8564	536	7	.	.	PUNCT
easat-8564	537	1	https://doi.org/10.32479/ijeep.14557	https://doi.org/10.32479/ijeep.14557	NOUN
easat-8564	538	1	[	[	X
easat-8564	538	2	51	51	NUM
easat-8564	538	3	]	]	PUNCT
easat-8564	538	4	s.	s.	PROPN
easat-8564	538	5	banerjee	banerjee	PROPN
easat-8564	538	6	,	,	PUNCT
easat-8564	538	7	d.	d.	PROPN
easat-8564	538	8	mohanti	mohanti	PROPN
easat-8564	538	9	,	,	PUNCT
easat-8564	538	10	s.	s.	PROPN
easat-8564	538	11	aggarwal	aggarwal	PROPN
easat-8564	538	12	,	,	PUNCT
easat-8564	538	13	and	and	CCONJ
easat-8564	538	14	r.	r.	PROPN
easat-8564	538	15	k.	k.	PROPN
easat-8564	538	16	dubey	dubey	PROPN
easat-8564	538	17	,	,	PUNCT
easat-8564	538	18	"	"	PUNCT
easat-8564	538	19	the	the	DET
easat-8564	538	20	impact	impact	NOUN
easat-8564	538	21	of	of	ADP
easat-8564	538	22	female	female	ADJ
easat-8564	538	23	directors	director	NOUN
easat-8564	538	24	on	on	ADP
easat-8564	538	25	firm	firm	ADJ
easat-8564	538	26	risk	risk	NOUN
easat-8564	538	27	:	:	PUNCT
easat-8564	538	28	a	a	DET
easat-8564	538	29	study	study	NOUN
easat-8564	538	30	in	in	ADP
easat-8564	538	31	the	the	DET
easat-8564	538	32	context	context	NOUN
easat-8564	538	33	of	of	ADP
easat-8564	538	34	g6	g6	ADJ
easat-8564	538	35	countries	country	NOUN
easat-8564	538	36	,	,	PUNCT
easat-8564	538	37	"	"	PUNCT
easat-8564	538	38	corporate	corporate	ADJ
easat-8564	538	39	ownership	ownership	NOUN
easat-8564	538	40	&	&	CCONJ
easat-8564	538	41	control	control	PROPN
easat-8564	538	42	,	,	PUNCT
easat-8564	538	43	vol	vol	NOUN
easat-8564	538	44	.	.	PROPN
easat-8564	538	45	21	21	NUM
easat-8564	538	46	,	,	PUNCT
easat-8564	538	47	no	no	INTJ
easat-8564	538	48	.	.	NOUN
easat-8564	538	49	3	3	NUM
easat-8564	538	50	,	,	PUNCT
easat-8564	538	51	pp	pp	ADJ
easat-8564	538	52	.	.	PUNCT
easat-8564	539	1	60–70	60–70	NUM
easat-8564	539	2	,	,	PUNCT
easat-8564	539	3	2024	2024	NUM
easat-8564	539	4	.	.	PUNCT
easat-8564	540	1	https://doi.org/10.22495/cocv21i3siart5	https://doi.org/10.22495/cocv21i3siart5	NOUN
easat-8564	541	1	[	[	X
easat-8564	541	2	52	52	NUM
easat-8564	541	3	]	]	PUNCT
easat-8564	541	4	e.	e.	PROPN
easat-8564	541	5	badiana	badiana	PROPN
easat-8564	541	6	and	and	CCONJ
easat-8564	541	7	h.	h.	PROPN
easat-8564	541	8	kusuma	kusuma	PROPN
easat-8564	541	9	,	,	PUNCT
easat-8564	541	10	"	"	PUNCT
easat-8564	541	11	the	the	DET
easat-8564	541	12	relationship	relationship	NOUN
easat-8564	541	13	between	between	ADP
easat-8564	541	14	gender	gender	NOUN
easat-8564	541	15	diversity	diversity	NOUN
easat-8564	541	16	and	and	CCONJ
easat-8564	541	17	tax	tax	NOUN
easat-8564	541	18	avoidance	avoidance	NOUN
easat-8564	541	19	practices	practice	NOUN
easat-8564	541	20	,	,	PUNCT
easat-8564	541	21	"	"	PUNCT
easat-8564	541	22	international	international	ADJ
easat-8564	541	23	journal	journal	NOUN
easat-8564	541	24	of	of	ADP
easat-8564	541	25	research	research	NOUN
easat-8564	541	26	in	in	ADP
easat-8564	541	27	business	business	NOUN
easat-8564	541	28	and	and	CCONJ
easat-8564	541	29	social	social	ADJ
easat-8564	541	30	science	science	NOUN
easat-8564	541	31	,	,	PUNCT
easat-8564	541	32	vol	vol	NOUN
easat-8564	541	33	.	.	PROPN
easat-8564	541	34	11	11	NUM
easat-8564	541	35	,	,	PUNCT
easat-8564	541	36	no	no	INTJ
easat-8564	541	37	.	.	NOUN
easat-8564	541	38	8	8	NUM
easat-8564	541	39	,	,	PUNCT
easat-8564	541	40	pp	pp	ADJ
easat-8564	541	41	.	.	PUNCT
easat-8564	542	1	241	241	NUM
easat-8564	542	2	-	-	SYM
easat-8564	542	3	250	250	NUM
easat-8564	542	4	,	,	PUNCT
easat-8564	542	5	2022	2022	NUM
easat-8564	542	6	.	.	PUNCT
easat-8564	543	1	[	[	X
easat-8564	543	2	53	53	NUM
easat-8564	543	3	]	]	X
easat-8564	543	4	o.	o.	NOUN
easat-8564	543	5	akinyomi	akinyomi	PROPN
easat-8564	543	6	,	,	PUNCT
easat-8564	543	7	a.	a.	NOUN
easat-8564	543	8	joshua	joshua	PROPN
easat-8564	543	9	,	,	PUNCT
easat-8564	543	10	and	and	CCONJ
easat-8564	543	11	o.	o.	PROPN
easat-8564	543	12	omokehinde	omokehinde	PROPN
easat-8564	543	13	,	,	PUNCT
easat-8564	543	14	"	"	PUNCT
easat-8564	543	15	corporate	corporate	ADJ
easat-8564	543	16	governance	governance	NOUN
easat-8564	543	17	and	and	CCONJ
easat-8564	543	18	tax	tax	NOUN
easat-8564	543	19	aggressiveness	aggressiveness	NOUN
easat-8564	543	20	:	:	PUNCT
easat-8564	543	21	evidence	evidence	NOUN
easat-8564	543	22	from	from	ADP
easat-8564	543	23	nigeria	nigeria	PRON
easat-8564	543	24	,	,	PUNCT
easat-8564	543	25	"	"	PUNCT
easat-8564	543	26	2024	2024	NUM
easat-8564	543	27	:	:	PUNCT
easat-8564	543	28	in	in	ADP
easat-8564	543	29	9th	9th	ADJ
easat-8564	543	30	annual	annual	ADJ
easat-8564	543	31	international	international	ADJ
easat-8564	543	32	academic	academic	ADJ
easat-8564	543	33	conference	conference	NOUN
easat-8564	543	34	on	on	ADP
easat-8564	543	35	accounting	accounting	NOUN
easat-8564	543	36	and	and	CCONJ
easat-8564	543	37	finance	finance	NOUN
easat-8564	543	38	,	,	PUNCT
easat-8564	543	39	p.	p.	NOUN
easat-8564	543	40	675	675	NUM
easat-8564	543	41	.	.	PUNCT
easat-8564	544	1	[	[	X
easat-8564	544	2	54	54	NUM
easat-8564	544	3	]	]	PUNCT
easat-8564	544	4	a.	a.	NOUN
easat-8564	544	5	ebimobowei	ebimobowei	PROPN
easat-8564	544	6	,	,	PUNCT
easat-8564	544	7	"	"	PUNCT
easat-8564	544	8	corporate	corporate	ADJ
easat-8564	544	9	governance	governance	NOUN
easat-8564	544	10	attributes	attribute	NOUN
easat-8564	544	11	and	and	CCONJ
easat-8564	544	12	tax	tax	NOUN
easat-8564	544	13	planning	planning	NOUN
easat-8564	544	14	of	of	ADP
easat-8564	544	15	listed	list	VERB
easat-8564	544	16	pharmaceutical	pharmaceutical	ADJ
easat-8564	544	17	companies	company	NOUN
easat-8564	544	18	in	in	ADP
easat-8564	544	19	nigeria	nigeria	PROPN
easat-8564	544	20	,	,	PUNCT
easat-8564	544	21	"	"	PUNCT
easat-8564	544	22	british	british	ADJ
easat-8564	544	23	journal	journal	PROPN
easat-8564	544	24	of	of	ADP
easat-8564	544	25	management	management	NOUN
easat-8564	544	26	and	and	CCONJ
easat-8564	544	27	marketing	marketing	NOUN
easat-8564	544	28	studies	study	NOUN
easat-8564	544	29	,	,	PUNCT
easat-8564	544	30	vol	vol	NOUN
easat-8564	544	31	.	.	PROPN
easat-8564	544	32	5	5	NUM
easat-8564	544	33	,	,	PUNCT
easat-8564	544	34	no	no	INTJ
easat-8564	544	35	.	.	NOUN
easat-8564	544	36	1	1	NUM
easat-8564	544	37	,	,	PUNCT
easat-8564	544	38	pp	pp	ADJ
easat-8564	544	39	.	.	PUNCT
easat-8564	545	1	1	1	NUM
easat-8564	545	2	-	-	SYM
easat-8564	545	3	38	38	NUM
easat-8564	545	4	,	,	PUNCT
easat-8564	545	5	2022	2022	NUM
easat-8564	545	6	.	.	PUNCT
easat-8564	546	1	[	[	X
easat-8564	546	2	55	55	NUM
easat-8564	546	3	]	]	PUNCT
easat-8564	546	4	m.	m.	PROPN
easat-8564	546	5	w.	w.	PROPN
easat-8564	546	6	m.	m.	PROPN
easat-8564	546	7	razali	razali	VERB
easat-8564	546	8	,	,	PUNCT
easat-8564	546	9	a.	a.	PROPN
easat-8564	546	10	e.	e.	PROPN
easat-8564	546	11	a.	a.	PROPN
easat-8564	546	12	razak	razak	PROPN
easat-8564	546	13	,	,	PUNCT
easat-8564	546	14	s.	s.	PROPN
easat-8564	546	15	c.	c.	PROPN
easat-8564	546	16	c.	c.	PROPN
easat-8564	546	17	sheung	sheung	PROPN
easat-8564	546	18	,	,	PUNCT
easat-8564	546	19	and	and	CCONJ
easat-8564	546	20	d.	d.	PROPN
easat-8564	546	21	h.	h.	PROPN
easat-8564	546	22	a.	a.	PROPN
easat-8564	546	23	ali	ali	PROPN
easat-8564	546	24	,	,	PUNCT
easat-8564	546	25	"	"	PUNCT
easat-8564	546	26	directors	director	NOUN
easat-8564	546	27	remuneration	remuneration	NOUN
easat-8564	546	28	and	and	CCONJ
easat-8564	546	29	tax	tax	NOUN
easat-8564	546	30	planning	planning	NOUN
easat-8564	546	31	of	of	ADP
easat-8564	546	32	listed	list	VERB
easat-8564	546	33	companies	company	NOUN
easat-8564	546	34	,	,	PUNCT
easat-8564	546	35	"	"	PUNCT
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easat-8564	546	37	journal	journal	NOUN
easat-8564	546	38	of	of	ADP
easat-8564	546	39	asian	asian	ADJ
easat-8564	546	40	social	social	ADJ
easat-8564	546	41	science	science	NOUN
easat-8564	546	42	,	,	PUNCT
easat-8564	546	43	vol	vol	NOUN
easat-8564	546	44	.	.	PROPN
easat-8564	547	1	9	9	NUM
easat-8564	547	2	,	,	PUNCT
easat-8564	547	3	no	no	INTJ
easat-8564	547	4	.	.	NOUN
easat-8564	547	5	11	11	NUM
easat-8564	547	6	,	,	PUNCT
easat-8564	547	7	pp	pp	ADJ
easat-8564	547	8	.	.	PUNCT
easat-8564	548	1	544	544	NUM
easat-8564	548	2	-	-	SYM
easat-8564	548	3	553	553	NUM
easat-8564	548	4	,	,	PUNCT
easat-8564	548	5	11/04	11/04	NUM
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easat-8564	548	7	.	.	PUNCT
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easat-8564	549	2	56	56	NUM
easat-8564	549	3	]	]	X
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easat-8564	549	8	f.	f.	PROPN
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easat-8564	549	18	:	:	PUNCT
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easat-8564	549	24	,	,	PUNCT
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easat-8564	549	31	,	,	PUNCT
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easat-8564	549	33	.	.	PROPN
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easat-8564	549	39	,	,	PUNCT
easat-8564	549	40	pp	pp	ADJ
easat-8564	549	41	.	.	PUNCT
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easat-8564	549	43	-	-	SYM
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easat-8564	549	45	,	,	PUNCT
easat-8564	549	46	2021	2021	NUM
easat-8564	549	47	.	.	PUNCT
easat-8564	550	1	[	[	X
easat-8564	550	2	57	57	NUM
easat-8564	550	3	]	]	X
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easat-8564	550	7	h.	h.	PROPN
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easat-8564	550	14	officer	officer	NOUN
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easat-8564	550	17	the	the	DET
easat-8564	550	18	relationship	relationship	NOUN
easat-8564	550	19	between	between	ADP
easat-8564	550	20	firm	firm	ADJ
easat-8564	550	21	performance	performance	NOUN
easat-8564	550	22	and	and	CCONJ
easat-8564	550	23	dividend	dividend	NOUN
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easat-8564	550	25	,	,	PUNCT
easat-8564	550	26	"	"	PUNCT
easat-8564	550	27	journal	journal	NOUN
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easat-8564	550	34	,	,	PUNCT
easat-8564	550	35	vol	vol	NOUN
easat-8564	550	36	.	.	PROPN
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easat-8564	550	38	,	,	PUNCT
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easat-8564	550	40	.	.	NOUN
easat-8564	550	41	1	1	NUM
easat-8564	550	42	,	,	PUNCT
easat-8564	550	43	2024	2024	NUM
easat-8564	550	44	.	.	PUNCT
easat-8564	551	1	[	[	X
easat-8564	551	2	58	58	NUM
easat-8564	551	3	]	]	PUNCT
easat-8564	551	4	j.	j.	PROPN
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easat-8564	551	12	j.	j.	PROPN
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easat-8564	551	19	,	,	PUNCT
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easat-8564	551	37	.	.	PUNCT
easat-8564	552	1	cham	cham	PROPN
easat-8564	552	2	:	:	PUNCT
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easat-8564	552	5	publishing	publishing	NOUN
easat-8564	552	6	,	,	PUNCT
easat-8564	552	7	2022	2022	NUM
easat-8564	552	8	,	,	PUNCT
easat-8564	552	9	pp	pp	ADJ
easat-8564	552	10	.	.	PUNCT
easat-8564	553	1	11202	11202	NUM
easat-8564	553	2	-	-	SYM
easat-8564	553	3	11207	11207	NUM
easat-8564	553	4	.	.	PUNCT
easat-8564	554	1	10.1007/978	10.1007/978	NUM
easat-8564	554	2	-	-	SYM
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easat-8564	554	4	-	-	PUNCT
easat-8564	554	5	030	030	NUM
easat-8564	554	6	-	-	PUNCT
easat-8564	554	7	66252	66252	NUM
easat-8564	554	8	-	-	SYM
easat-8564	554	9	3_460	3_460	NUM
easat-8564	554	10	[	[	X
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easat-8564	554	12	]	]	PUNCT
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easat-8564	554	23	:	:	PUNCT
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easat-8564	554	26	quantitative	quantitative	ADJ
easat-8564	554	27	,	,	PUNCT
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easat-8564	554	29	mixed	mixed	ADJ
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easat-8564	554	32	,	,	PUNCT
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easat-8564	554	34	ed	ed	NOUN
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easat-8564	555	1	ed	ed	NOUN
easat-8564	555	2	.	.	PUNCT
easat-8564	556	1	sage	sage	NOUN
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easat-8564	556	3	,	,	PUNCT
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easat-8564	556	5	.	.	PUNCT
easat-8564	557	1	[	[	X
easat-8564	557	2	60	60	NUM
easat-8564	557	3	]	]	PUNCT
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easat-8564	557	8	s.	s.	PROPN
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easat-8564	557	11	and	and	CCONJ
easat-8564	557	12	a.	a.	PROPN
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easat-8564	557	23	:	:	PUNCT
easat-8564	557	24	a	a	DET
easat-8564	557	25	mediating	mediate	VERB
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easat-8564	557	40	,	,	PUNCT
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easat-8564	557	44	,	,	PUNCT
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easat-8564	557	47	,	,	PUNCT
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easat-8564	558	1	[	[	X
easat-8564	558	2	61	61	NUM
easat-8564	558	3	]	]	PUNCT
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easat-8564	558	12	n.	n.	PROPN
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easat-8564	558	20	.	.	PUNCT
easat-8564	559	1	new	new	PROPN
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easat-8564	559	3	:	:	PUNCT
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easat-8564	559	5	,	,	PUNCT
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easat-8564	559	7	.	.	PUNCT
easat-8564	560	1	https://doi.org/10.1108/10569211311301420	https://doi.org/10.1108/10569211311301420	PROPN
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easat-8564	561	12	:	:	PUNCT
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easat-8564	561	14	-	-	SYM
easat-8564	561	15	8484	8484	NUM
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easat-8564	561	17	.	.	PROPN
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easat-8564	563	2	:	:	SYM
easat-8564	563	3	260	260	NUM
easat-8564	563	4	-	-	SYM
easat-8564	563	5	276	276	NUM
easat-8564	563	6	,	,	PUNCT
easat-8564	563	7	2025	2025	NUM
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easat-8564	563	9	:	:	PUNCT
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easat-8564	564	2	62	62	NUM
easat-8564	564	3	]	]	PUNCT
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easat-8564	564	10	business	business	NOUN
easat-8564	564	11	:	:	PUNCT
easat-8564	564	12	a	a	DET
easat-8564	564	13	skill	skill	NOUN
easat-8564	564	14	building	building	NOUN
easat-8564	564	15	approach	approach	NOUN
easat-8564	564	16	.	.	PUNCT
easat-8564	565	1	united	united	PROPN
easat-8564	565	2	kingdom	kingdom	PROPN
easat-8564	565	3	:	:	PUNCT
easat-8564	565	4	john	john	PROPN
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easat-8564	565	6	&	&	CCONJ
easat-8564	565	7	sons	son	NOUN
easat-8564	565	8	,	,	PUNCT
easat-8564	565	9	2016	2016	NUM
easat-8564	565	10	.	.	PUNCT
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easat-8564	566	2	63	63	NUM
easat-8564	566	3	]	]	PUNCT
easat-8564	566	4	x.	x.	PROPN
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easat-8564	566	6	,	,	PUNCT
easat-8564	566	7	m.	m.	NOUN
easat-8564	566	8	husnain	husnain	PROPN
easat-8564	566	9	,	,	PUNCT
easat-8564	566	10	h.	h.	PROPN
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easat-8564	566	13	s.	s.	PROPN
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easat-8564	566	31	:	:	PUNCT
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easat-8564	566	42	"	"	PUNCT
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easat-8564	566	44	in	in	ADP
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easat-8564	566	47	,	,	PUNCT
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easat-8564	566	49	in	in	ADP
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easat-8564	566	57	13	13	NUM
easat-8564	566	58	2022	2022	NUM
easat-8564	566	59	,	,	PUNCT
easat-8564	566	60	2022	2022	NUM
easat-8564	566	61	-	-	PUNCT
easat-8564	566	62	may-27	may-27	NOUN
easat-8564	566	63	2022	2022	NUM
easat-8564	566	64	.	.	PUNCT
easat-8564	567	1	https://doi.org/10.3389/fpsyg.2022.827553	https://doi.org/10.3389/fpsyg.2022.827553	PROPN
easat-8564	567	2	[	[	X
easat-8564	567	3	64	64	NUM
easat-8564	567	4	]	]	PUNCT
easat-8564	567	5	p.	p.	NOUN
easat-8564	567	6	bachas	bachas	PROPN
easat-8564	567	7	,	,	PUNCT
easat-8564	567	8	m.	m.	PROPN
easat-8564	567	9	h.	h.	PROPN
easat-8564	567	10	fisher	fisher	PROPN
easat-8564	567	11	-	-	PUNCT
easat-8564	567	12	post	post	PROPN
easat-8564	567	13	,	,	PUNCT
easat-8564	567	14	a.	a.	PROPN
easat-8564	567	15	jensen	jensen	PROPN
easat-8564	567	16	,	,	PUNCT
easat-8564	567	17	and	and	CCONJ
easat-8564	567	18	g.	g.	PROPN
easat-8564	567	19	zucman	zucman	NOUN
easat-8564	567	20	,	,	PUNCT
easat-8564	567	21	"	"	PUNCT
easat-8564	567	22	globalization	globalization	NOUN
easat-8564	567	23	and	and	CCONJ
easat-8564	567	24	factor	factor	NOUN
easat-8564	567	25	income	income	NOUN
easat-8564	567	26	taxation	taxation	NOUN
easat-8564	567	27	,	,	PUNCT
easat-8564	567	28	"	"	PUNCT
easat-8564	567	29	national	national	ADJ
easat-8564	567	30	bureau	bureau	NOUN
easat-8564	567	31	of	of	ADP
easat-8564	567	32	economic	economic	ADJ
easat-8564	567	33	research	research	NOUN
easat-8564	567	34	,	,	PUNCT
easat-8564	567	35	cambridge	cambridge	PROPN
easat-8564	567	36	,	,	PUNCT
easat-8564	567	37	2022	2022	NUM
easat-8564	567	38	.	.	PUNCT
easat-8564	568	1	[	[	X
easat-8564	568	2	65	65	NUM
easat-8564	568	3	]	]	X
easat-8564	568	4	h.	h.	PROPN
easat-8564	568	5	arinda	arinda	PROPN
easat-8564	568	6	and	and	CCONJ
easat-8564	568	7	s.	s.	PROPN
easat-8564	568	8	dwimulyani	dwimulyani	PROPN
easat-8564	568	9	,	,	PUNCT
easat-8564	568	10	"	"	PUNCT
easat-8564	568	11	analysis	analysis	NOUN
easat-8564	568	12	of	of	ADP
easat-8564	568	13	the	the	DET
easat-8564	568	14	influence	influence	NOUN
easat-8564	568	15	of	of	ADP
easat-8564	568	16	financial	financial	ADJ
easat-8564	568	17	performance	performance	NOUN
easat-8564	568	18	and	and	CCONJ
easat-8564	568	19	audit	audit	NOUN
easat-8564	568	20	quality	quality	NOUN
easat-8564	568	21	on	on	ADP
easat-8564	568	22	tax	tax	NOUN
easat-8564	568	23	avoidance	avoidance	NOUN
easat-8564	568	24	with	with	ADP
easat-8564	568	25	good	good	ADJ
easat-8564	568	26	corporate	corporate	ADJ
easat-8564	568	27	governance	governance	NOUN
easat-8564	568	28	as	as	ADP
easat-8564	568	29	a	a	DET
easat-8564	568	30	moderating	moderate	VERB
easat-8564	568	31	variable	variable	NOUN
easat-8564	568	32	,	,	PUNCT
easat-8564	568	33	"	"	PUNCT
easat-8564	568	34	jurnal	jurnal	PROPN
easat-8564	568	35	akuntansi	akuntansi	PROPN
easat-8564	568	36	trisakti	trisakti	PROPN
easat-8564	568	37	,	,	PUNCT
easat-8564	568	38	vol	vol	NOUN
easat-8564	568	39	.	.	PROPN
easat-8564	568	40	5	5	NUM
easat-8564	568	41	,	,	PUNCT
easat-8564	568	42	no	no	INTJ
easat-8564	568	43	.	.	NOUN
easat-8564	568	44	1	1	NUM
easat-8564	568	45	,	,	PUNCT
easat-8564	568	46	pp	pp	ADJ
easat-8564	568	47	.	.	PUNCT
easat-8564	569	1	123	123	NUM
easat-8564	569	2	-	-	SYM
easat-8564	569	3	140	140	NUM
easat-8564	569	4	,	,	PUNCT
easat-8564	569	5	2018	2018	NUM
easat-8564	569	6	.	.	PUNCT
easat-8564	570	1	[	[	X
easat-8564	570	2	66	66	NUM
easat-8564	570	3	]	]	PUNCT
easat-8564	570	4	m.	m.	NOUN
easat-8564	570	5	c.	c.	PROPN
easat-8564	570	6	jensen	jensen	PROPN
easat-8564	570	7	and	and	CCONJ
easat-8564	570	8	w.	w.	PROPN
easat-8564	570	9	h.	h.	PROPN
easat-8564	570	10	meckling	meckling	PROPN
easat-8564	570	11	,	,	PUNCT
easat-8564	570	12	"	"	PUNCT
easat-8564	570	13	theory	theory	NOUN
easat-8564	570	14	of	of	ADP
easat-8564	570	15	the	the	DET
easat-8564	570	16	firm	firm	NOUN
easat-8564	570	17	:	:	PUNCT
easat-8564	570	18	managerial	managerial	ADJ
easat-8564	570	19	behavior	behavior	NOUN
easat-8564	570	20	,	,	PUNCT
easat-8564	570	21	agency	agency	NOUN
easat-8564	570	22	costs	cost	NOUN
easat-8564	570	23	and	and	CCONJ
easat-8564	570	24	ownership	ownership	NOUN
easat-8564	570	25	structure	structure	NOUN
easat-8564	570	26	,	,	PUNCT
easat-8564	570	27	"	"	PUNCT
easat-8564	570	28	journal	journal	NOUN
easat-8564	570	29	of	of	ADP
easat-8564	570	30	financial	financial	ADJ
easat-8564	570	31	economics	economic	NOUN
easat-8564	570	32	,	,	PUNCT
easat-8564	570	33	vol	vol	NOUN
easat-8564	570	34	.	.	PROPN
easat-8564	571	1	3	3	NUM
easat-8564	571	2	,	,	PUNCT
easat-8564	571	3	no	no	INTJ
easat-8564	571	4	.	.	NOUN
easat-8564	571	5	4	4	NUM
easat-8564	571	6	,	,	PUNCT
easat-8564	571	7	pp	pp	ADJ
easat-8564	571	8	.	.	PUNCT
easat-8564	572	1	305	305	NUM
easat-8564	572	2	-	-	SYM
easat-8564	572	3	360	360	NUM
easat-8564	572	4	,	,	PUNCT
easat-8564	572	5	1976/10/01/	1976/10/01/	NUM
easat-8564	572	6	1976	1976	NUM
easat-8564	572	7	.	.	PUNCT
easat-8564	573	1	https://doi.org/10.1016/0304405x(76)90026-x	https://doi.org/10.1016/0304405x(76)90026-x	PROPN
easat-8564	574	1	[	[	X
easat-8564	574	2	67	67	NUM
easat-8564	574	3	]	]	X
easat-8564	574	4	n.	n.	PROPN
easat-8564	574	5	rosalan	rosalan	PROPN
easat-8564	574	6	,	,	PUNCT
easat-8564	574	7	n.	n.	PROPN
easat-8564	574	8	r.	r.	PROPN
easat-8564	574	9	hanif	hanif	PROPN
easat-8564	574	10	,	,	PUNCT
easat-8564	574	11	and	and	CCONJ
easat-8564	574	12	n.	n.	PROPN
easat-8564	574	13	zakaria	zakaria	PROPN
easat-8564	574	14	,	,	PUNCT
easat-8564	574	15	"	"	PUNCT
easat-8564	574	16	corporate	corporate	ADJ
easat-8564	574	17	governance	governance	NOUN
easat-8564	574	18	and	and	CCONJ
easat-8564	574	19	financial	financial	ADJ
easat-8564	574	20	performance	performance	NOUN
easat-8564	574	21	:	:	PUNCT
easat-8564	574	22	a	a	DET
easat-8564	574	23	case	case	NOUN
easat-8564	574	24	study	study	NOUN
easat-8564	574	25	in	in	ADP
easat-8564	574	26	the	the	DET
easat-8564	574	27	pharmaceutical	pharmaceutical	ADJ
easat-8564	574	28	sector	sector	NOUN
easat-8564	574	29	in	in	ADP
easat-8564	574	30	malaysia	malaysia	PROPN
easat-8564	574	31	,	,	PUNCT
easat-8564	574	32	"	"	PUNCT
easat-8564	574	33	quantum	quantum	ADJ
easat-8564	574	34	journal	journal	NOUN
easat-8564	574	35	of	of	ADP
easat-8564	574	36	social	social	ADJ
easat-8564	574	37	sciences	science	NOUN
easat-8564	574	38	and	and	CCONJ
easat-8564	574	39	humanities	humanity	NOUN
easat-8564	574	40	,	,	PUNCT
easat-8564	574	41	vol	vol	NOUN
easat-8564	574	42	.	.	PROPN
easat-8564	575	1	5	5	NUM
easat-8564	575	2	,	,	PUNCT
easat-8564	575	3	no	no	INTJ
easat-8564	575	4	.	.	NOUN
easat-8564	575	5	1	1	NUM
easat-8564	575	6	,	,	PUNCT
easat-8564	575	7	pp	pp	ADJ
easat-8564	575	8	.	.	PUNCT
easat-8564	576	1	41	41	NUM
easat-8564	576	2	-	-	SYM
easat-8564	576	3	55	55	NUM
easat-8564	576	4	,	,	PUNCT
easat-8564	576	5	%	%	INTJ
easat-8564	576	6	02/%26	02/%26	PROPN
easat-8564	576	7	2024	2024	NUM
easat-8564	576	8	.	.	PUNCT
easat-8564	577	1	https://doi.org/10.55197/qjssh.v5i1.329	https://doi.org/10.55197/qjssh.v5i1.329	ADJ
easat-8564	577	2	[	[	X
easat-8564	577	3	68	68	NUM
easat-8564	577	4	]	]	PUNCT
easat-8564	577	5	s.	s.	PROPN
easat-8564	577	6	chen	chen	PROPN
easat-8564	577	7	,	,	PUNCT
easat-8564	577	8	x.	x.	PROPN
easat-8564	577	9	chen	chen	PROPN
easat-8564	577	10	,	,	PUNCT
easat-8564	577	11	q.	q.	PROPN
easat-8564	577	12	cheng	cheng	PROPN
easat-8564	577	13	,	,	PUNCT
easat-8564	577	14	and	and	CCONJ
easat-8564	577	15	t.	t.	PROPN
easat-8564	577	16	shevlin	shevlin	PROPN
easat-8564	577	17	,	,	PUNCT
easat-8564	577	18	"	"	PUNCT
easat-8564	577	19	are	be	AUX
easat-8564	577	20	family	family	NOUN
easat-8564	577	21	firms	firm	NOUN
easat-8564	577	22	more	more	ADJ
easat-8564	577	23	tax	tax	NOUN
easat-8564	577	24	aggressive	aggressive	ADJ
easat-8564	577	25	than	than	ADP
easat-8564	577	26	non	non	ADJ
easat-8564	577	27	-	-	ADJ
easat-8564	577	28	family	family	ADJ
easat-8564	577	29	firms	firm	NOUN
easat-8564	577	30	?	?	PUNCT
easat-8564	577	31	,	,	PUNCT
easat-8564	577	32	"	"	PUNCT
easat-8564	577	33	journal	journal	NOUN
easat-8564	577	34	of	of	ADP
easat-8564	577	35	financial	financial	ADJ
easat-8564	577	36	economics	economic	NOUN
easat-8564	577	37	,	,	PUNCT
easat-8564	577	38	vol	vol	NOUN
easat-8564	577	39	.	.	PROPN
easat-8564	577	40	95	95	NUM
easat-8564	577	41	,	,	PUNCT
easat-8564	577	42	no	no	INTJ
easat-8564	577	43	.	.	NOUN
easat-8564	577	44	1	1	NUM
easat-8564	577	45	,	,	PUNCT
easat-8564	577	46	pp	pp	ADJ
easat-8564	577	47	.	.	PUNCT
easat-8564	578	1	41	41	NUM
easat-8564	578	2	-	-	SYM
easat-8564	578	3	61	61	NUM
easat-8564	578	4	,	,	PUNCT
easat-8564	578	5	2010/01/01/	2010/01/01/	NUM
easat-8564	578	6	2010	2010	NUM
easat-8564	578	7	.	.	PUNCT
easat-8564	579	1	https://doi.org/10.1016/j.jfineco.2009.02.003	https://doi.org/10.1016/j.jfineco.2009.02.003	NOUN
easat-8564	579	2	https://doi.org/10.3389/fpsyg.2022.827553	https://doi.org/10.3389/fpsyg.2022.827553	PROPN
easat-8564	579	3	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
easat-8564	579	4	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
easat-8564	579	5	https://doi.org/10.55197/qjssh.v5i1.329	https://doi.org/10.55197/qjssh.v5i1.329	ADJ
easat-8564	579	6	https://doi.org/10.1016/j.jfineco.2009.02.003	https://doi.org/10.1016/j.jfineco.2009.02.003	NOUN