id	sid	tid	token	lemma	pos
easat-8719	1	1	edelweiss	edelweiss	PROPN
easat-8719	1	2	applied	apply	VERB
easat-8719	1	3	science	science	NOUN
easat-8719	1	4	and	and	CCONJ
easat-8719	1	5	technology	technology	NOUN
easat-8719	1	6	issn	issn	PROPN
easat-8719	1	7	:	:	PUNCT
easat-8719	1	8	2576	2576	NUM
easat-8719	1	9	-	-	SYM
easat-8719	1	10	8484	8484	NUM
easat-8719	1	11	vol	vol	NOUN
easat-8719	1	12	.	.	PROPN
easat-8719	2	1	9	9	NUM
easat-8719	2	2	,	,	PUNCT
easat-8719	2	3	no	no	INTJ
easat-8719	2	4	.	.	NOUN
easat-8719	2	5	7	7	NUM
easat-8719	2	6	,	,	PUNCT
easat-8719	2	7	704	704	NUM
easat-8719	2	8	-	-	SYM
easat-8719	2	9	718	718	NUM
easat-8719	2	10	2025	2025	NUM
easat-8719	2	11	publisher	publisher	NOUN
easat-8719	2	12	:	:	PUNCT
easat-8719	2	13	learning	learn	VERB
easat-8719	2	14	gate	gate	NOUN
easat-8719	2	15	doi	doi	PROPN
easat-8719	2	16	:	:	PUNCT
easat-8719	2	17	10.55214/25768484.v9i7.8719	10.55214/25768484.v9i7.8719	NUM
easat-8719	2	18	©	©	PROPN
easat-8719	2	19	2025	2025	NUM
easat-8719	2	20	by	by	ADP
easat-8719	2	21	the	the	DET
easat-8719	2	22	authors	author	NOUN
easat-8719	2	23	;	;	PUNCT
easat-8719	2	24	licensee	licensee	PROPN
easat-8719	2	25	learning	learning	NOUN
easat-8719	2	26	gate	gate	NOUN
easat-8719	3	1	©	©	PROPN
easat-8719	3	2	2025	2025	NUM
easat-8719	3	3	by	by	ADP
easat-8719	3	4	the	the	DET
easat-8719	3	5	authors	author	NOUN
easat-8719	3	6	;	;	PUNCT
easat-8719	3	7	licensee	licensee	PROPN
easat-8719	3	8	learning	learning	NOUN
easat-8719	3	9	gate	gate	NOUN
easat-8719	3	10	history	history	NOUN
easat-8719	3	11	:	:	PUNCT
easat-8719	3	12	received	receive	VERB
easat-8719	3	13	:	:	PUNCT
easat-8719	3	14	30	30	NUM
easat-8719	3	15	april	april	PROPN
easat-8719	3	16	2025	2025	NUM
easat-8719	3	17	;	;	PUNCT
easat-8719	3	18	revised	revise	VERB
easat-8719	3	19	:	:	PUNCT
easat-8719	3	20	11	11	NUM
easat-8719	3	21	june	june	PROPN
easat-8719	3	22	2025	2025	NUM
easat-8719	3	23	;	;	PUNCT
easat-8719	3	24	accepted	accept	VERB
easat-8719	3	25	:	:	PUNCT
easat-8719	3	26	16	16	NUM
easat-8719	3	27	june	june	PROPN
easat-8719	3	28	2025	2025	NUM
easat-8719	3	29	;	;	PUNCT
easat-8719	3	30	published	publish	VERB
easat-8719	3	31	:	:	PUNCT
easat-8719	3	32	9	9	NUM
easat-8719	3	33	july	july	PROPN
easat-8719	3	34	2025	2025	NUM
easat-8719	3	35	*	*	PUNCT
easat-8719	3	36	correspondence	correspondence	NOUN
easat-8719	3	37	:	:	PUNCT
easat-8719	3	38	patrizzia.gunawan@binus.ac.id	patrizzia.gunawan@binus.ac.id	NUM
easat-8719	3	39	the	the	DET
easat-8719	3	40	effect	effect	NOUN
easat-8719	3	41	of	of	ADP
easat-8719	3	42	firm	firm	ADJ
easat-8719	3	43	size	size	NOUN
easat-8719	3	44	,	,	PUNCT
easat-8719	3	45	foreign	foreign	ADJ
easat-8719	3	46	ownership	ownership	NOUN
easat-8719	3	47	,	,	PUNCT
easat-8719	3	48	and	and	CCONJ
easat-8719	3	49	board	board	NOUN
easat-8719	3	50	diversity	diversity	NOUN
easat-8719	3	51	on	on	ADP
easat-8719	3	52	carbon	carbon	NOUN
easat-8719	3	53	tax	tax	NOUN
easat-8719	3	54	in	in	ADP
easat-8719	3	55	companies	company	NOUN
easat-8719	3	56	listed	list	VERB
easat-8719	3	57	on	on	ADP
easat-8719	3	58	the	the	DET
easat-8719	3	59	indonesia	indonesia	PROPN
easat-8719	3	60	stock	stock	PROPN
easat-8719	3	61	exchange	exchange	PROPN
easat-8719	3	62	patrizzia	patrizzia	PROPN
easat-8719	3	63	placidia	placidia	PROPN
easat-8719	3	64	aurel	aurel	NOUN
easat-8719	3	65	gunawan1	gunawan1	PROPN
easat-8719	3	66	*	*	PROPN
easat-8719	3	67	,	,	PUNCT
easat-8719	3	68	herlin	herlin	NOUN
easat-8719	3	69	tundjung	tundjung	ADJ
easat-8719	3	70	setijaningsih2	setijaningsih2	NOUN
easat-8719	3	71	,	,	PUNCT
easat-8719	3	72	rindang	rindang	ADJ
easat-8719	3	73	widuri3	widuri3	X
easat-8719	4	1	1accounting	1accounting	NUM
easat-8719	4	2	department	department	NOUN
easat-8719	4	3	,	,	PUNCT
easat-8719	4	4	master	master	NOUN
easat-8719	4	5	of	of	ADP
easat-8719	4	6	accounting	accounting	NOUN
easat-8719	4	7	,	,	PUNCT
easat-8719	4	8	school	school	NOUN
easat-8719	4	9	of	of	ADP
easat-8719	4	10	accounting	accounting	NOUN
easat-8719	4	11	,	,	PUNCT
easat-8719	4	12	binus	binus	NOUN
easat-8719	4	13	university	university	NOUN
easat-8719	4	14	,	,	PUNCT
easat-8719	4	15	jakarta	jakarta	PROPN
easat-8719	4	16	,	,	PUNCT
easat-8719	4	17	indonesia	indonesia	PROPN
easat-8719	4	18	;	;	PUNCT
easat-8719	4	19	patrizzia.gunawan@binus.ac.id	patrizzia.gunawan@binus.ac.id	NUM
easat-8719	4	20	(	(	PUNCT
easat-8719	4	21	p.p.a.g	p.p.a.g	NOUN
easat-8719	4	22	.	.	NOUN
easat-8719	4	23	)	)	PUNCT
easat-8719	4	24	.	.	PUNCT
easat-8719	5	1	2,3accounting	2,3accounting	NUM
easat-8719	5	2	department	department	NOUN
easat-8719	5	3	,	,	PUNCT
easat-8719	5	4	school	school	NOUN
easat-8719	5	5	of	of	ADP
easat-8719	5	6	accounting	accounting	NOUN
easat-8719	5	7	,	,	PUNCT
easat-8719	5	8	binus	binus	NOUN
easat-8719	5	9	university	university	NOUN
easat-8719	5	10	,	,	PUNCT
easat-8719	5	11	jakarta	jakarta	PROPN
easat-8719	5	12	,	,	PUNCT
easat-8719	5	13	indonesia	indonesia	PROPN
easat-8719	5	14	;	;	PUNCT
easat-8719	5	15	herlintundjung@gmail.com	herlintundjung@gmail.com	X
easat-8719	5	16	(	(	PUNCT
easat-8719	5	17	h.t.s	h.t.s	NOUN
easat-8719	5	18	.	.	PUNCT
easat-8719	5	19	)	)	PUNCT
easat-8719	6	1	rindangw@binus.edu	rindangw@binus.edu	PROPN
easat-8719	7	1	(	(	PUNCT
easat-8719	7	2	r.w	r.w	PROPN
easat-8719	7	3	.	.	PROPN
easat-8719	7	4	)	)	PUNCT
easat-8719	7	5	.	.	PUNCT
easat-8719	8	1	abstract	abstract	ADV
easat-8719	8	2	:	:	PUNCT
easat-8719	8	3	in	in	ADP
easat-8719	8	4	response	response	NOUN
easat-8719	8	5	to	to	ADP
easat-8719	8	6	increasing	increase	VERB
easat-8719	8	7	global	global	ADJ
easat-8719	8	8	concern	concern	NOUN
easat-8719	8	9	over	over	ADP
easat-8719	8	10	climate	climate	NOUN
easat-8719	8	11	change	change	NOUN
easat-8719	8	12	,	,	PUNCT
easat-8719	8	13	indonesia	indonesia	PROPN
easat-8719	8	14	is	be	AUX
easat-8719	8	15	preparing	prepare	VERB
easat-8719	8	16	to	to	PART
easat-8719	8	17	implement	implement	VERB
easat-8719	8	18	a	a	DET
easat-8719	8	19	carbon	carbon	NOUN
easat-8719	8	20	tax	tax	NOUN
easat-8719	8	21	as	as	ADP
easat-8719	8	22	part	part	NOUN
easat-8719	8	23	of	of	ADP
easat-8719	8	24	its	its	PRON
easat-8719	8	25	strategy	strategy	NOUN
easat-8719	8	26	to	to	PART
easat-8719	8	27	reach	reach	VERB
easat-8719	8	28	net	net	ADJ
easat-8719	8	29	-	-	PUNCT
easat-8719	8	30	zero	zero	NUM
easat-8719	8	31	emissions	emission	NOUN
easat-8719	8	32	by	by	ADP
easat-8719	8	33	2060	2060	NUM
easat-8719	8	34	.	.	PUNCT
easat-8719	9	1	this	this	DET
easat-8719	9	2	study	study	NOUN
easat-8719	9	3	explores	explore	VERB
easat-8719	9	4	the	the	DET
easat-8719	9	5	influence	influence	NOUN
easat-8719	9	6	of	of	ADP
easat-8719	9	7	firm	firm	ADJ
easat-8719	9	8	size	size	NOUN
easat-8719	9	9	,	,	PUNCT
easat-8719	9	10	foreign	foreign	ADJ
easat-8719	9	11	ownership	ownership	NOUN
easat-8719	9	12	,	,	PUNCT
easat-8719	9	13	government	government	NOUN
easat-8719	9	14	ownership	ownership	NOUN
easat-8719	9	15	,	,	PUNCT
easat-8719	9	16	and	and	CCONJ
easat-8719	9	17	board	board	NOUN
easat-8719	9	18	diversity	diversity	NOUN
easat-8719	9	19	on	on	ADP
easat-8719	9	20	carbon	carbon	NOUN
easat-8719	9	21	tax	tax	NOUN
easat-8719	9	22	liabilities	liability	NOUN
easat-8719	9	23	among	among	ADP
easat-8719	9	24	23	23	NUM
easat-8719	9	25	energy	energy	NOUN
easat-8719	9	26	sector	sector	NOUN
easat-8719	9	27	companies	company	NOUN
easat-8719	9	28	listed	list	VERB
easat-8719	9	29	on	on	ADP
easat-8719	9	30	the	the	DET
easat-8719	9	31	indonesia	indonesia	PROPN
easat-8719	9	32	stock	stock	PROPN
easat-8719	9	33	exchange	exchange	PROPN
easat-8719	9	34	(	(	PUNCT
easat-8719	9	35	idx	idx	PROPN
easat-8719	9	36	)	)	PUNCT
easat-8719	9	37	between	between	ADP
easat-8719	9	38	2021	2021	NUM
easat-8719	9	39	and	and	CCONJ
easat-8719	9	40	2023	2023	NUM
easat-8719	9	41	.	.	PUNCT
easat-8719	10	1	using	use	VERB
easat-8719	10	2	69	69	NUM
easat-8719	10	3	panel	panel	NOUN
easat-8719	10	4	data	datum	NOUN
easat-8719	10	5	observations	observation	NOUN
easat-8719	10	6	,	,	PUNCT
easat-8719	10	7	the	the	DET
easat-8719	10	8	study	study	NOUN
easat-8719	10	9	applies	apply	VERB
easat-8719	10	10	multiple	multiple	ADJ
easat-8719	10	11	linear	linear	ADJ
easat-8719	10	12	regression	regression	NOUN
easat-8719	10	13	models	model	NOUN
easat-8719	10	14	and	and	CCONJ
easat-8719	10	15	employs	employ	VERB
easat-8719	10	16	chow	chow	PROPN
easat-8719	10	17	,	,	PUNCT
easat-8719	10	18	hausman	hausman	ADJ
easat-8719	10	19	,	,	PUNCT
easat-8719	10	20	and	and	CCONJ
easat-8719	10	21	lagrange	lagrange	NOUN
easat-8719	10	22	multiplier	multipli	ADJ
easat-8719	10	23	tests	test	NOUN
easat-8719	10	24	to	to	PART
easat-8719	10	25	determine	determine	VERB
easat-8719	10	26	the	the	DET
easat-8719	10	27	most	most	ADV
easat-8719	10	28	suitable	suitable	ADJ
easat-8719	10	29	model	model	NOUN
easat-8719	10	30	.	.	PUNCT
easat-8719	11	1	the	the	DET
easat-8719	11	2	findings	finding	NOUN
easat-8719	11	3	reveal	reveal	VERB
easat-8719	11	4	that	that	SCONJ
easat-8719	11	5	board	board	NOUN
easat-8719	11	6	diversity	diversity	NOUN
easat-8719	11	7	has	have	VERB
easat-8719	11	8	a	a	DET
easat-8719	11	9	significant	significant	ADJ
easat-8719	11	10	negative	negative	ADJ
easat-8719	11	11	effect	effect	NOUN
easat-8719	11	12	on	on	ADP
easat-8719	11	13	carbon	carbon	NOUN
easat-8719	11	14	tax	tax	NOUN
easat-8719	11	15	,	,	PUNCT
easat-8719	11	16	indicating	indicate	VERB
easat-8719	11	17	that	that	SCONJ
easat-8719	11	18	companies	company	NOUN
easat-8719	11	19	with	with	ADP
easat-8719	11	20	more	more	ADV
easat-8719	11	21	diverse	diverse	ADJ
easat-8719	11	22	boards	board	NOUN
easat-8719	11	23	may	may	AUX
easat-8719	11	24	engage	engage	VERB
easat-8719	11	25	in	in	ADP
easat-8719	11	26	better	well	ADJ
easat-8719	11	27	environmental	environmental	ADJ
easat-8719	11	28	governance	governance	NOUN
easat-8719	11	29	and	and	CCONJ
easat-8719	11	30	cost	cost	NOUN
easat-8719	11	31	efficiency	efficiency	NOUN
easat-8719	11	32	strategies	strategy	NOUN
easat-8719	11	33	.	.	PUNCT
easat-8719	12	1	in	in	ADP
easat-8719	12	2	contrast	contrast	NOUN
easat-8719	12	3	,	,	PUNCT
easat-8719	12	4	firm	firm	ADJ
easat-8719	12	5	size	size	NOUN
easat-8719	12	6	and	and	CCONJ
easat-8719	12	7	foreign	foreign	ADJ
easat-8719	12	8	ownership	ownership	NOUN
easat-8719	12	9	show	show	VERB
easat-8719	12	10	no	no	DET
easat-8719	12	11	statistically	statistically	ADV
easat-8719	12	12	significant	significant	ADJ
easat-8719	12	13	relationship	relationship	NOUN
easat-8719	12	14	with	with	ADP
easat-8719	12	15	carbon	carbon	NOUN
easat-8719	12	16	tax	tax	NOUN
easat-8719	12	17	.	.	PUNCT
easat-8719	13	1	these	these	DET
easat-8719	13	2	results	result	NOUN
easat-8719	13	3	emphasize	emphasize	VERB
easat-8719	13	4	the	the	DET
easat-8719	13	5	importance	importance	NOUN
easat-8719	13	6	of	of	ADP
easat-8719	13	7	board	board	NOUN
easat-8719	13	8	composition	composition	NOUN
easat-8719	13	9	in	in	ADP
easat-8719	13	10	shaping	shape	VERB
easat-8719	13	11	corporate	corporate	ADJ
easat-8719	13	12	responses	response	NOUN
easat-8719	13	13	to	to	ADP
easat-8719	13	14	environmental	environmental	ADJ
easat-8719	13	15	regulation	regulation	NOUN
easat-8719	13	16	.	.	PUNCT
easat-8719	14	1	despite	despite	SCONJ
easat-8719	14	2	limitations	limitation	NOUN
easat-8719	14	3	related	relate	VERB
easat-8719	14	4	to	to	ADP
easat-8719	14	5	sample	sample	NOUN
easat-8719	14	6	size	size	NOUN
easat-8719	14	7	and	and	CCONJ
easat-8719	14	8	data	datum	NOUN
easat-8719	14	9	availability	availability	NOUN
easat-8719	14	10	,	,	PUNCT
easat-8719	14	11	the	the	DET
easat-8719	14	12	study	study	NOUN
easat-8719	14	13	contributes	contribute	VERB
easat-8719	14	14	to	to	ADP
easat-8719	14	15	the	the	DET
easat-8719	14	16	understanding	understanding	NOUN
easat-8719	14	17	of	of	ADP
easat-8719	14	18	corporate	corporate	ADJ
easat-8719	14	19	environmental	environmental	ADJ
easat-8719	14	20	accountability	accountability	NOUN
easat-8719	14	21	in	in	ADP
easat-8719	14	22	emerging	emerge	VERB
easat-8719	14	23	markets	market	NOUN
easat-8719	14	24	and	and	CCONJ
easat-8719	14	25	suggests	suggest	VERB
easat-8719	14	26	implications	implication	NOUN
easat-8719	14	27	for	for	ADP
easat-8719	14	28	both	both	PRON
easat-8719	14	29	policymakers	policymaker	NOUN
easat-8719	14	30	and	and	CCONJ
easat-8719	14	31	corporate	corporate	ADJ
easat-8719	14	32	leaders	leader	NOUN
easat-8719	14	33	.	.	PUNCT
easat-8719	15	1	keywords	keyword	NOUN
easat-8719	15	2	:	:	PUNCT
easat-8719	15	3	carbon	carbon	NOUN
easat-8719	15	4	tax	tax	NOUN
easat-8719	15	5	,	,	PUNCT
easat-8719	15	6	firm	firm	ADJ
easat-8719	15	7	size	size	NOUN
easat-8719	15	8	,	,	PUNCT
easat-8719	15	9	foreign	foreign	ADJ
easat-8719	15	10	ownership	ownership	NOUN
easat-8719	15	11	,	,	PUNCT
easat-8719	15	12	greenhouse	greenhouse	NOUN
easat-8719	15	13	gas	gas	NOUN
easat-8719	15	14	emissions	emission	NOUN
easat-8719	15	15	,	,	PUNCT
easat-8719	15	16	board	board	NOUN
easat-8719	15	17	diversity	diversity	NOUN
easat-8719	15	18	.	.	PUNCT
easat-8719	16	1	1	1	X
easat-8719	16	2	.	.	X
easat-8719	16	3	introduction	introduction	NOUN
easat-8719	16	4	the	the	DET
easat-8719	16	5	issue	issue	NOUN
easat-8719	16	6	of	of	ADP
easat-8719	16	7	climate	climate	NOUN
easat-8719	16	8	change	change	NOUN
easat-8719	16	9	,	,	PUNCT
easat-8719	16	10	widely	widely	ADV
easat-8719	16	11	discussed	discuss	VERB
easat-8719	16	12	globally	globally	ADV
easat-8719	16	13	,	,	PUNCT
easat-8719	16	14	centers	center	NOUN
easat-8719	16	15	on	on	ADP
easat-8719	16	16	the	the	DET
easat-8719	16	17	rising	rise	VERB
easat-8719	16	18	concentration	concentration	NOUN
easat-8719	16	19	of	of	ADP
easat-8719	16	20	greenhouse	greenhouse	NOUN
easat-8719	16	21	gases	gas	NOUN
easat-8719	16	22	(	(	PUNCT
easat-8719	16	23	ghgs	ghgs	NOUN
easat-8719	16	24	)	)	PUNCT
easat-8719	16	25	like	like	ADP
easat-8719	16	26	carbon	carbon	NOUN
easat-8719	16	27	dioxide	dioxide	NOUN
easat-8719	16	28	(	(	PUNCT
easat-8719	16	29	co₂	co₂	NOUN
easat-8719	16	30	)	)	PUNCT
easat-8719	16	31	.	.	PUNCT
easat-8719	17	1	these	these	DET
easat-8719	17	2	gases	gas	NOUN
easat-8719	17	3	trap	trap	VERB
easat-8719	17	4	infrared	infrared	ADJ
easat-8719	17	5	radiation	radiation	NOUN
easat-8719	17	6	from	from	ADP
easat-8719	17	7	the	the	DET
easat-8719	17	8	earth	earth	NOUN
easat-8719	17	9	,	,	PUNCT
easat-8719	17	10	significantly	significantly	ADV
easat-8719	17	11	impacting	impact	VERB
easat-8719	17	12	global	global	ADJ
easat-8719	17	13	temperatures	temperature	NOUN
easat-8719	17	14	and	and	CCONJ
easat-8719	17	15	weather	weather	NOUN
easat-8719	17	16	patterns	pattern	NOUN
easat-8719	17	17	[	[	X
easat-8719	17	18	1].co₂	1].co₂	NUM
easat-8719	17	19	was	be	AUX
easat-8719	17	20	largely	largely	ADV
easat-8719	17	21	emitted	emit	VERB
easat-8719	17	22	through	through	ADP
easat-8719	17	23	fossil	fossil	NOUN
easat-8719	17	24	fuel	fuel	NOUN
easat-8719	17	25	consumption	consumption	NOUN
easat-8719	17	26	,	,	PUNCT
easat-8719	17	27	is	be	AUX
easat-8719	17	28	the	the	DET
easat-8719	17	29	most	most	ADV
easat-8719	17	30	significant	significant	ADJ
easat-8719	17	31	ghg	ghg	PROPN
easat-8719	17	32	and	and	CCONJ
easat-8719	17	33	is	be	AUX
easat-8719	17	34	widely	widely	ADV
easat-8719	17	35	acknowledged	acknowledge	VERB
easat-8719	17	36	by	by	ADP
easat-8719	17	37	the	the	DET
easat-8719	17	38	scientific	scientific	ADJ
easat-8719	17	39	community	community	NOUN
easat-8719	17	40	as	as	ADP
easat-8719	17	41	a	a	DET
easat-8719	17	42	contributor	contributor	NOUN
easat-8719	17	43	to	to	ADP
easat-8719	17	44	warming	warm	VERB
easat-8719	17	45	in	in	ADP
easat-8719	17	46	the	the	DET
easat-8719	17	47	earth	earth	NOUN
easat-8719	17	48	’s	’s	PART
easat-8719	17	49	troposphere	troposphere	ADV
easat-8719	18	1	[	[	X
easat-8719	18	2	2	2	NUM
easat-8719	18	3	,	,	PUNCT
easat-8719	18	4	3	3	NUM
easat-8719	18	5	]	]	PUNCT
easat-8719	18	6	.	.	PUNCT
easat-8719	19	1	addressing	address	VERB
easat-8719	19	2	global	global	ADJ
easat-8719	19	3	warming	warming	NOUN
easat-8719	19	4	requires	require	VERB
easat-8719	19	5	international	international	ADJ
easat-8719	19	6	cooperation	cooperation	NOUN
easat-8719	19	7	,	,	PUNCT
easat-8719	19	8	exemplified	exemplify	VERB
easat-8719	19	9	by	by	ADP
easat-8719	19	10	agreements	agreement	NOUN
easat-8719	19	11	like	like	ADP
easat-8719	19	12	the	the	DET
easat-8719	19	13	paris	paris	PROPN
easat-8719	19	14	agreement	agreement	NOUN
easat-8719	19	15	,	,	PUNCT
easat-8719	19	16	established	establish	VERB
easat-8719	19	17	in	in	ADP
easat-8719	19	18	2015	2015	NUM
easat-8719	19	19	to	to	PART
easat-8719	19	20	limit	limit	VERB
easat-8719	19	21	global	global	ADJ
easat-8719	19	22	temperature	temperature	NOUN
easat-8719	19	23	increases	increase	NOUN
easat-8719	19	24	to	to	ADP
easat-8719	19	25	below	below	ADP
easat-8719	19	26	2	2	NUM
easat-8719	19	27	°	°	ADP
easat-8719	19	28	c	c	NOUN
easat-8719	19	29	from	from	ADP
easat-8719	19	30	preindustrial	preindustrial	ADJ
easat-8719	19	31	levels	level	NOUN
easat-8719	19	32	.	.	PUNCT
easat-8719	20	1	developed	develop	VERB
easat-8719	20	2	nations	nation	NOUN
easat-8719	20	3	have	have	AUX
easat-8719	20	4	pledged	pledge	VERB
easat-8719	20	5	to	to	PART
easat-8719	20	6	provide	provide	VERB
easat-8719	20	7	updated	update	VERB
easat-8719	20	8	support	support	NOUN
easat-8719	20	9	information	information	NOUN
easat-8719	20	10	every	every	DET
easat-8719	20	11	two	two	NUM
easat-8719	20	12	years	year	NOUN
easat-8719	20	13	,	,	PUNCT
easat-8719	20	14	including	include	VERB
easat-8719	20	15	public	public	ADJ
easat-8719	20	16	funding	funding	NOUN
easat-8719	20	17	projections	projection	NOUN
easat-8719	20	18	,	,	PUNCT
easat-8719	20	19	with	with	ADP
easat-8719	20	20	the	the	DET
easat-8719	20	21	goal	goal	NOUN
easat-8719	20	22	of	of	ADP
easat-8719	20	23	mobilizing	mobilize	VERB
easat-8719	20	24	$	$	SYM
easat-8719	20	25	100	100	NUM
easat-8719	20	26	billion	billion	NUM
easat-8719	20	27	annually	annually	ADV
easat-8719	20	28	for	for	ADP
easat-8719	20	29	climate	climate	NOUN
easat-8719	20	30	action	action	NOUN
easat-8719	20	31	in	in	ADP
easat-8719	20	32	developing	develop	VERB
easat-8719	20	33	countries	country	NOUN
easat-8719	20	34	[	[	X
easat-8719	20	35	4	4	NUM
easat-8719	20	36	]	]	PUNCT
easat-8719	20	37	.	.	PUNCT
easat-8719	21	1	major	major	ADJ
easat-8719	21	2	emitters	emitter	NOUN
easat-8719	21	3	,	,	PUNCT
easat-8719	21	4	including	include	VERB
easat-8719	21	5	china	china	PROPN
easat-8719	21	6	,	,	PUNCT
easat-8719	21	7	the	the	DET
easat-8719	21	8	united	united	PROPN
easat-8719	21	9	states	states	PROPN
easat-8719	21	10	,	,	PUNCT
easat-8719	21	11	and	and	CCONJ
easat-8719	21	12	the	the	DET
easat-8719	21	13	european	european	PROPN
easat-8719	21	14	union	union	PROPN
easat-8719	21	15	,	,	PUNCT
easat-8719	21	16	contribute	contribute	VERB
easat-8719	21	17	heavily	heavily	ADV
easat-8719	21	18	to	to	ADP
easat-8719	21	19	global	global	ADJ
easat-8719	21	20	ghg	ghg	PROPN
easat-8719	21	21	emissions	emission	NOUN
easat-8719	21	22	,	,	PUNCT
easat-8719	21	23	with	with	ADP
easat-8719	21	24	the	the	DET
easat-8719	21	25	energy	energy	NOUN
easat-8719	21	26	sector	sector	NOUN
easat-8719	21	27	alone	alone	ADV
easat-8719	21	28	responsible	responsible	ADJ
easat-8719	21	29	for	for	ADP
easat-8719	21	30	76	76	NUM
easat-8719	21	31	%	%	NOUN
easat-8719	21	32	of	of	ADP
easat-8719	21	33	global	global	ADJ
easat-8719	21	34	emissions	emission	NOUN
easat-8719	21	35	in	in	ADP
easat-8719	21	36	2019	2019	NUM
easat-8719	21	37	.	.	PUNCT
easat-8719	22	1	in	in	ADP
easat-8719	22	2	response	response	NOUN
easat-8719	22	3	to	to	ADP
easat-8719	22	4	the	the	DET
easat-8719	22	5	paris	paris	PROPN
easat-8719	22	6	agreement	agreement	NOUN
easat-8719	22	7	,	,	PUNCT
easat-8719	22	8	various	various	ADJ
easat-8719	22	9	countries	country	NOUN
easat-8719	22	10	have	have	AUX
easat-8719	22	11	implemented	implement	VERB
easat-8719	22	12	measures	measure	NOUN
easat-8719	22	13	to	to	PART
easat-8719	22	14	reduce	reduce	VERB
easat-8719	22	15	fossil	fossil	NOUN
easat-8719	22	16	fuel	fuel	NOUN
easat-8719	22	17	reliance	reliance	NOUN
easat-8719	22	18	.	.	PUNCT
easat-8719	23	1	for	for	ADP
easat-8719	23	2	example	example	NOUN
easat-8719	23	3	,	,	PUNCT
easat-8719	23	4	south	south	PROPN
easat-8719	23	5	korea	korea	PROPN
easat-8719	23	6	and	and	CCONJ
easat-8719	23	7	indonesia	indonesia	PROPN
easat-8719	23	8	provide	provide	VERB
easat-8719	23	9	subsidies	subsidy	NOUN
easat-8719	23	10	for	for	ADP
easat-8719	23	11	electric	electric	ADJ
easat-8719	23	12	vehicles	vehicle	NOUN
easat-8719	23	13	,	,	PUNCT
easat-8719	23	14	with	with	ADP
easat-8719	23	15	indonesia	indonesia	PROPN
easat-8719	23	16	reducing	reduce	VERB
easat-8719	23	17	vat	vat	NOUN
easat-8719	23	18	for	for	ADP
easat-8719	23	19	electric	electric	ADJ
easat-8719	23	20	cars	car	NOUN
easat-8719	23	21	from	from	ADP
easat-8719	23	22	11	11	NUM
easat-8719	23	23	%	%	NOUN
easat-8719	23	24	to	to	PART
easat-8719	23	25	1	1	NUM
easat-8719	23	26	%	%	NOUN
easat-8719	23	27	.	.	PUNCT
easat-8719	24	1	additionally	additionally	ADV
easat-8719	24	2	,	,	PUNCT
easat-8719	24	3	carbon	carbon	NOUN
easat-8719	24	4	taxes	taxis	NOUN
easat-8719	24	5	are	be	AUX
easat-8719	24	6	being	be	AUX
easat-8719	24	7	adopted	adopt	VERB
easat-8719	24	8	as	as	ADP
easat-8719	24	9	an	an	DET
easat-8719	24	10	effective	effective	ADJ
easat-8719	24	11	and	and	CCONJ
easat-8719	24	12	economical	economical	ADJ
easat-8719	24	13	method	method	NOUN
easat-8719	24	14	for	for	ADP
easat-8719	24	15	reducing	reduce	VERB
easat-8719	24	16	emissions	emission	NOUN
easat-8719	24	17	[	[	X
easat-8719	24	18	5	5	NUM
easat-8719	24	19	]	]	PUNCT
easat-8719	24	20	.	.	PUNCT
easat-8719	25	1	by	by	ADP
easat-8719	25	2	increasing	increase	VERB
easat-8719	25	3	fossil	fossil	NOUN
easat-8719	25	4	fuel	fuel	NOUN
easat-8719	25	5	costs	cost	NOUN
easat-8719	25	6	,	,	PUNCT
easat-8719	25	7	carbon	carbon	NOUN
easat-8719	25	8	taxes	taxis	NOUN
easat-8719	25	9	encourage	encourage	VERB
easat-8719	25	10	energy	energy	NOUN
easat-8719	25	11	conservation	conservation	NOUN
easat-8719	25	12	and	and	CCONJ
easat-8719	25	13	shift	shift	VERB
easat-8719	25	14	consumption	consumption	NOUN
easat-8719	25	15	toward	toward	ADP
easat-8719	25	16	renewables	renewable	NOUN
easat-8719	25	17	[	[	X
easat-8719	25	18	6	6	NUM
easat-8719	25	19	]	]	PUNCT
easat-8719	25	20	.	.	PUNCT
easat-8719	26	1	indonesia	indonesia	PROPN
easat-8719	26	2	’s	’s	PART
easat-8719	26	3	carbon	carbon	NOUN
easat-8719	26	4	tax	tax	NOUN
easat-8719	26	5	policy	policy	NOUN
easat-8719	26	6	,	,	PUNCT
easat-8719	26	7	initially	initially	ADV
easat-8719	26	8	set	set	VERB
easat-8719	26	9	from	from	ADP
easat-8719	26	10	2022	2022	NUM
easat-8719	26	11	but	but	CCONJ
easat-8719	26	12	was	be	AUX
easat-8719	26	13	postponed	postpone	VERB
easat-8719	26	14	to	to	ADP
easat-8719	26	15	2025	2025	NUM
easat-8719	26	16	.	.	PUNCT
easat-8719	27	1	the	the	DET
easat-8719	27	2	planned	plan	VERB
easat-8719	27	3	rate	rate	NOUN
easat-8719	27	4	was	be	AUX
easat-8719	27	5	id30,000	id30,000	PRON
easat-8719	27	6	/	/	SYM
easat-8719	27	7	tco₂e	tco₂e	PROPN
easat-8719	27	8	(	(	PUNCT
easat-8719	27	9	$	$	SYM
easat-8719	27	10	2	2	NUM
easat-8719	27	11	)	)	PUNCT
easat-8719	27	12	https://orcid.org/0000-0001-7601-7130	https://orcid.org/0000-0001-7601-7130	NOUN
easat-8719	27	13	705	705	NUM
easat-8719	27	14	edelweiss	edelweiss	PROPN
easat-8719	27	15	applied	apply	VERB
easat-8719	27	16	science	science	NOUN
easat-8719	27	17	and	and	CCONJ
easat-8719	27	18	technology	technology	NOUN
easat-8719	27	19	issn	issn	PROPN
easat-8719	27	20	:	:	PUNCT
easat-8719	27	21	2576	2576	NUM
easat-8719	27	22	-	-	SYM
easat-8719	27	23	8484	8484	NUM
easat-8719	27	24	vol	vol	NOUN
easat-8719	27	25	.	.	PROPN
easat-8719	28	1	9	9	NUM
easat-8719	28	2	,	,	PUNCT
easat-8719	28	3	no	no	INTJ
easat-8719	28	4	.	.	NOUN
easat-8719	28	5	7	7	NUM
easat-8719	28	6	:	:	PUNCT
easat-8719	28	7	704	704	NUM
easat-8719	28	8	-	-	SYM
easat-8719	28	9	718	718	NUM
easat-8719	28	10	,	,	PUNCT
easat-8719	28	11	2025	2025	NUM
easat-8719	28	12	doi	doi	NOUN
easat-8719	28	13	:	:	PUNCT
easat-8719	28	14	10.55214/25768484.v9i7.8719	10.55214/25768484.v9i7.8719	NUM
easat-8719	28	15	©	©	PROPN
easat-8719	28	16	2025	2025	NUM
easat-8719	28	17	by	by	ADP
easat-8719	28	18	the	the	DET
easat-8719	28	19	authors	author	NOUN
easat-8719	28	20	;	;	PUNCT
easat-8719	28	21	licensee	licensee	NOUN
easat-8719	28	22	learning	learning	NOUN
easat-8719	28	23	gate	gate	NOUN
easat-8719	28	24	for	for	ADP
easat-8719	28	25	coal	coal	NOUN
easat-8719	28	26	-	-	PUNCT
easat-8719	28	27	fired	fire	VERB
easat-8719	28	28	plants	plant	NOUN
easat-8719	28	29	,	,	PUNCT
easat-8719	28	30	remains	remain	VERB
easat-8719	28	31	below	below	ADP
easat-8719	28	32	the	the	DET
easat-8719	28	33	world	world	PROPN
easat-8719	28	34	bank	bank	PROPN
easat-8719	28	35	’s	’s	PART
easat-8719	28	36	recommended	recommend	VERB
easat-8719	28	37	level	level	NOUN
easat-8719	28	38	of	of	ADP
easat-8719	28	39	$	$	SYM
easat-8719	28	40	35	35	NUM
easat-8719	28	41	$	$	SYM
easat-8719	28	42	100	100	NUM
easat-8719	28	43	for	for	ADP
easat-8719	28	44	developing	develop	VERB
easat-8719	28	45	countries	country	NOUN
easat-8719	28	46	[	[	X
easat-8719	28	47	7	7	NUM
easat-8719	28	48	]	]	PUNCT
easat-8719	28	49	.	.	PUNCT
easat-8719	29	1	indonesia	indonesia	PROPN
easat-8719	29	2	’s	’s	PART
easat-8719	29	3	carbon	carbon	NOUN
easat-8719	29	4	tax	tax	NOUN
easat-8719	29	5	policy	policy	NOUN
easat-8719	29	6	represents	represent	VERB
easat-8719	29	7	a	a	DET
easat-8719	29	8	critical	critical	ADJ
easat-8719	29	9	step	step	NOUN
easat-8719	29	10	toward	toward	ADP
easat-8719	29	11	aligning	align	VERB
easat-8719	29	12	national	national	ADJ
easat-8719	29	13	economic	economic	ADJ
easat-8719	29	14	strategies	strategy	NOUN
easat-8719	29	15	with	with	ADP
easat-8719	29	16	international	international	ADJ
easat-8719	29	17	climate	climate	NOUN
easat-8719	29	18	commitments	commitment	NOUN
easat-8719	29	19	.	.	PUNCT
easat-8719	30	1	however	however	ADV
easat-8719	30	2	,	,	PUNCT
easat-8719	30	3	due	due	ADP
easat-8719	30	4	to	to	ADP
easat-8719	30	5	regulatory	regulatory	ADJ
easat-8719	30	6	gaps	gap	NOUN
easat-8719	30	7	and	and	CCONJ
easat-8719	30	8	external	external	ADJ
easat-8719	30	9	geopolitical	geopolitical	ADJ
easat-8719	30	10	tensions	tension	NOUN
easat-8719	30	11	,	,	PUNCT
easat-8719	30	12	notably	notably	ADV
easat-8719	30	13	the	the	DET
easat-8719	30	14	russia	russia	PROPN
easat-8719	30	15	-	-	PUNCT
easat-8719	30	16	ukraine	ukraine	PROPN
easat-8719	30	17	conflict	conflict	NOUN
easat-8719	30	18	,	,	PUNCT
easat-8719	30	19	the	the	DET
easat-8719	30	20	policy	policy	NOUN
easat-8719	30	21	’s	’s	PART
easat-8719	30	22	enforcement	enforcement	NOUN
easat-8719	30	23	has	have	AUX
easat-8719	30	24	been	be	AUX
easat-8719	30	25	postponed	postpone	VERB
easat-8719	30	26	to	to	ADP
easat-8719	30	27	2025	2025	NUM
easat-8719	30	28	.	.	PUNCT
easat-8719	31	1	this	this	DET
easat-8719	31	2	delay	delay	NOUN
easat-8719	31	3	has	have	AUX
easat-8719	31	4	prompted	prompt	VERB
easat-8719	31	5	the	the	DET
easat-8719	31	6	government	government	NOUN
easat-8719	31	7	to	to	PART
easat-8719	31	8	refine	refine	VERB
easat-8719	31	9	supporting	support	VERB
easat-8719	31	10	regulations	regulation	NOUN
easat-8719	31	11	,	,	PUNCT
easat-8719	31	12	including	include	VERB
easat-8719	31	13	those	those	PRON
easat-8719	31	14	outlined	outline	VERB
easat-8719	31	15	in	in	ADP
easat-8719	31	16	presidential	presidential	ADJ
easat-8719	31	17	regulation	regulation	NOUN
easat-8719	31	18	no.98	no.98	NOUN
easat-8719	31	19	of	of	ADP
easat-8719	31	20	2021	2021	NUM
easat-8719	31	21	on	on	ADP
easat-8719	31	22	carbon	carbon	NOUN
easat-8719	31	23	economic	economic	ADJ
easat-8719	31	24	value	value	NOUN
easat-8719	31	25	,	,	PUNCT
easat-8719	31	26	which	which	PRON
easat-8719	31	27	governs	govern	VERB
easat-8719	31	28	emission	emission	NOUN
easat-8719	31	29	limits	limit	NOUN
easat-8719	31	30	,	,	PUNCT
easat-8719	31	31	carbon	carbon	NOUN
easat-8719	31	32	pricing	pricing	NOUN
easat-8719	31	33	,	,	PUNCT
easat-8719	31	34	and	and	CCONJ
easat-8719	31	35	the	the	DET
easat-8719	31	36	establishment	establishment	NOUN
easat-8719	31	37	of	of	ADP
easat-8719	31	38	supervisory	supervisory	ADJ
easat-8719	31	39	steering	steering	NOUN
easat-8719	31	40	committee	committee	NOUN
easat-8719	31	41	.	.	PUNCT
easat-8719	32	1	despite	despite	SCONJ
easat-8719	32	2	this	this	DET
easat-8719	32	3	postponement	postponement	NOUN
easat-8719	32	4	,	,	PUNCT
easat-8719	32	5	companies	company	NOUN
easat-8719	32	6	in	in	ADP
easat-8719	32	7	high	high	ADJ
easat-8719	32	8	-	-	PUNCT
easat-8719	32	9	emissions	emission	NOUN
easat-8719	32	10	sectors	sector	NOUN
easat-8719	32	11	-	-	PUNCT
easat-8719	32	12	especially	especially	ADV
easat-8719	32	13	in	in	ADP
easat-8719	32	14	energy	energy	NOUN
easat-8719	32	15	-	-	PUNCT
easat-8719	32	16	have	have	AUX
easat-8719	32	17	begun	begin	VERB
easat-8719	32	18	to	to	PART
easat-8719	32	19	prepare	prepare	VERB
easat-8719	32	20	for	for	ADP
easat-8719	32	21	compliance	compliance	NOUN
easat-8719	32	22	,	,	PUNCT
easat-8719	32	23	responding	respond	VERB
easat-8719	32	24	to	to	ADP
easat-8719	32	25	broader	broad	ADJ
easat-8719	32	26	environmental	environmental	ADJ
easat-8719	32	27	governance	governance	NOUN
easat-8719	32	28	trends	trend	NOUN
easat-8719	32	29	and	and	CCONJ
easat-8719	32	30	increasing	increase	VERB
easat-8719	32	31	pressure	pressure	NOUN
easat-8719	32	32	from	from	ADP
easat-8719	32	33	stakeholders	stakeholder	NOUN
easat-8719	32	34	.	.	PUNCT
easat-8719	33	1	the	the	DET
easat-8719	33	2	analysis	analysis	NOUN
easat-8719	33	3	period	period	NOUN
easat-8719	33	4	of	of	ADP
easat-8719	33	5	2021	2021	NUM
easat-8719	33	6	-	-	SYM
easat-8719	33	7	2023	2023	NUM
easat-8719	33	8	is	be	AUX
easat-8719	33	9	thus	thus	ADV
easat-8719	33	10	strategically	strategically	ADV
easat-8719	33	11	selected	select	VERB
easat-8719	33	12	to	to	PART
easat-8719	33	13	capture	capture	VERB
easat-8719	33	14	anticipatory	anticipatory	ADJ
easat-8719	33	15	behavior	behavior	NOUN
easat-8719	33	16	by	by	ADP
easat-8719	33	17	firms	firm	NOUN
easat-8719	33	18	prior	prior	ADV
easat-8719	33	19	to	to	ADP
easat-8719	33	20	the	the	DET
easat-8719	33	21	formal	formal	ADJ
easat-8719	33	22	application	application	NOUN
easat-8719	33	23	of	of	ADP
easat-8719	33	24	the	the	DET
easat-8719	33	25	carbon	carbon	NOUN
easat-8719	33	26	tax	tax	NOUN
easat-8719	33	27	.	.	PUNCT
easat-8719	34	1	this	this	DET
easat-8719	34	2	pre	pre	ADJ
easat-8719	34	3	-	-	ADJ
easat-8719	34	4	implementation	implementation	ADJ
easat-8719	34	5	phase	phase	NOUN
easat-8719	34	6	provides	provide	VERB
easat-8719	34	7	valuable	valuable	ADJ
easat-8719	34	8	insight	insight	NOUN
easat-8719	34	9	into	into	ADP
easat-8719	34	10	how	how	SCONJ
easat-8719	34	11	companies	company	NOUN
easat-8719	34	12	are	be	AUX
easat-8719	34	13	adjusting	adjust	VERB
easat-8719	34	14	to	to	ADP
easat-8719	34	15	an	an	DET
easat-8719	34	16	evolving	evolve	VERB
easat-8719	34	17	regulatory	regulatory	ADJ
easat-8719	34	18	environment	environment	NOUN
easat-8719	34	19	.	.	PUNCT
easat-8719	35	1	in	in	ADP
easat-8719	35	2	addition	addition	NOUN
easat-8719	35	3	,	,	PUNCT
easat-8719	35	4	law	law	NOUN
easat-8719	35	5	no.7	no.7	PROPN
easat-8719	35	6	of	of	ADP
easat-8719	35	7	201	201	NUM
easat-8719	35	8	mandates	mandate	NOUN
easat-8719	35	9	a	a	DET
easat-8719	35	10	carbon	carbon	NOUN
easat-8719	35	11	tax	tax	NOUN
easat-8719	35	12	for	for	ADP
easat-8719	35	13	emissions	emission	NOUN
easat-8719	35	14	exceeding	exceed	VERB
easat-8719	35	15	the	the	DET
easat-8719	35	16	established	establish	VERB
easat-8719	35	17	upper	upper	ADJ
easat-8719	35	18	emission	emission	NOUN
easat-8719	35	19	limit	limit	NOUN
easat-8719	35	20	,	,	PUNCT
easat-8719	35	21	with	with	ADP
easat-8719	35	22	a	a	DET
easat-8719	35	23	minimum	minimum	ADJ
easat-8719	35	24	rate	rate	NOUN
easat-8719	35	25	of	of	ADP
easat-8719	35	26	idr	idr	PROPN
easat-8719	35	27	30	30	NUM
easat-8719	35	28	per	per	ADP
easat-8719	35	29	kilogram	kilogram	PROPN
easat-8719	35	30	of	of	ADP
easat-8719	35	31	co₂	co₂	PROPN
easat-8719	35	32	equivalent	equivalent	PROPN
easat-8719	35	33	.	.	PUNCT
easat-8719	36	1	indonesia	indonesia	PROPN
easat-8719	36	2	’s	’s	PART
easat-8719	36	3	carbon	carbon	PROPN
easat-8719	36	4	trading	trading	NOUN
easat-8719	36	5	platform	platform	NOUN
easat-8719	36	6	(	(	PUNCT
easat-8719	36	7	idx	idx	PROPN
easat-8719	36	8	carbon	carbon	NOUN
easat-8719	36	9	)	)	PUNCT
easat-8719	36	10	was	be	AUX
easat-8719	36	11	launched	launch	VERB
easat-8719	36	12	in	in	ADP
easat-8719	36	13	2020	2020	NUM
easat-8719	36	14	to	to	PART
easat-8719	36	15	support	support	VERB
easat-8719	36	16	the	the	DET
easat-8719	36	17	carbon	carbon	NOUN
easat-8719	36	18	tax	tax	NOUN
easat-8719	36	19	by	by	ADP
easat-8719	36	20	facilitating	facilitate	VERB
easat-8719	36	21	the	the	DET
easat-8719	36	22	trading	trading	NOUN
easat-8719	36	23	of	of	ADP
easat-8719	36	24	carbon	carbon	NOUN
easat-8719	36	25	certificates	certificate	NOUN
easat-8719	36	26	.	.	PUNCT
easat-8719	37	1	both	both	CCONJ
easat-8719	37	2	the	the	DET
easat-8719	37	3	carbon	carbon	NOUN
easat-8719	37	4	tax	tax	NOUN
easat-8719	37	5	and	and	CCONJ
easat-8719	37	6	trading	trading	NOUN
easat-8719	37	7	mechanisms	mechanism	NOUN
easat-8719	37	8	impact	impact	VERB
easat-8719	37	9	corporate	corporate	ADJ
easat-8719	37	10	profitability	profitability	NOUN
easat-8719	37	11	by	by	ADP
easat-8719	37	12	increasing	increase	VERB
easat-8719	37	13	operational	operational	ADJ
easat-8719	37	14	costs	cost	NOUN
easat-8719	37	15	,	,	PUNCT
easat-8719	37	16	thereby	thereby	ADV
easat-8719	37	17	encouraging	encourage	VERB
easat-8719	37	18	companies	company	NOUN
easat-8719	37	19	to	to	PART
easat-8719	37	20	adopt	adopt	VERB
easat-8719	37	21	low	low	ADJ
easat-8719	37	22	-	-	PUNCT
easat-8719	37	23	carbon	carbon	NOUN
easat-8719	37	24	technologies	technology	NOUN
easat-8719	37	25	and	and	CCONJ
easat-8719	37	26	increase	increase	VERB
easat-8719	37	27	renewable	renewable	ADJ
easat-8719	37	28	energy	energy	NOUN
easat-8719	37	29	usage	usage	NOUN
easat-8719	37	30	[	[	X
easat-8719	37	31	8	8	NUM
easat-8719	37	32	]	]	PUNCT
easat-8719	37	33	.	.	PUNCT
easat-8719	38	1	indonesia	indonesia	PROPN
easat-8719	38	2	has	have	AUX
easat-8719	38	3	been	be	AUX
easat-8719	38	4	a	a	DET
easat-8719	38	5	major	major	ADJ
easat-8719	38	6	carbon	carbon	NOUN
easat-8719	38	7	emitter	emitter	NOUN
easat-8719	38	8	from	from	ADP
easat-8719	38	9	over	over	ADP
easat-8719	38	10	20	20	NUM
easat-8719	38	11	years	year	NOUN
easat-8719	38	12	.	.	PUNCT
easat-8719	39	1	according	accord	VERB
easat-8719	39	2	to	to	ADP
easat-8719	39	3	indonesia	indonesia	PROPN
easat-8719	39	4	’s	’s	PROPN
easat-8719	39	5	meyer	meyer	PROPN
easat-8719	39	6	,	,	PUNCT
easat-8719	39	7	et	et	PROPN
easat-8719	39	8	al	al	PROPN
easat-8719	39	9	.	.	PUNCT
easat-8719	40	1	[	[	X
easat-8719	40	2	6	6	NUM
easat-8719	40	3	]	]	PUNCT
easat-8719	40	4	the	the	DET
easat-8719	40	5	government	government	NOUN
easat-8719	40	6	aims	aim	VERB
easat-8719	40	7	to	to	PART
easat-8719	40	8	achieve	achieve	VERB
easat-8719	40	9	net	net	ADJ
easat-8719	40	10	-	-	PUNCT
easat-8719	40	11	zero	zero	NUM
easat-8719	40	12	emissions	emission	NOUN
easat-8719	40	13	by	by	ADP
easat-8719	40	14	2060	2060	NUM
easat-8719	40	15	,	,	PUNCT
easat-8719	40	16	targeting	target	VERB
easat-8719	40	17	a	a	DET
easat-8719	40	18	29	29	NUM
easat-8719	40	19	%	%	NOUN
easat-8719	40	20	ghg	ghg	PROPN
easat-8719	40	21	reduction	reduction	NOUN
easat-8719	40	22	below	below	ADP
easat-8719	40	23	business	business	NOUN
easat-8719	40	24	-	-	PUNCT
easat-8719	40	25	as	as	ADP
easat-8719	40	26	-	-	PUNCT
easat-8719	40	27	usual	usual	ADJ
easat-8719	40	28	(	(	PUNCT
easat-8719	40	29	bau	bau	PROPN
easat-8719	40	30	)	)	PUNCT
easat-8719	40	31	by	by	ADP
easat-8719	40	32	2030	2030	NUM
easat-8719	40	33	,	,	PUNCT
easat-8719	40	34	or	or	CCONJ
easat-8719	40	35	up	up	ADV
easat-8719	40	36	to	to	PART
easat-8719	40	37	41	41	NUM
easat-8719	40	38	%	%	NOUN
easat-8719	40	39	with	with	ADP
easat-8719	40	40	international	international	ADJ
easat-8719	40	41	assistance	assistance	NOUN
easat-8719	40	42	.	.	PUNCT
easat-8719	41	1	the	the	DET
easat-8719	41	2	updated	update	VERB
easat-8719	41	3	nationally	nationally	ADV
easat-8719	41	4	determined	determine	VERB
easat-8719	41	5	contribution	contribution	NOUN
easat-8719	41	6	(	(	PUNCT
easat-8719	41	7	ndc	ndc	NOUN
easat-8719	41	8	)	)	PUNCT
easat-8719	41	9	set	set	VERB
easat-8719	41	10	an	an	DET
easat-8719	41	11	emissions	emission	NOUN
easat-8719	41	12	reduction	reduction	NOUN
easat-8719	41	13	goal	goal	NOUN
easat-8719	41	14	in	in	ADP
easat-8719	41	15	the	the	DET
easat-8719	41	16	energy	energy	NOUN
easat-8719	41	17	sector	sector	NOUN
easat-8719	41	18	of	of	ADP
easat-8719	41	19	314	314	NUM
easat-8719	41	20	million	million	NUM
easat-8719	41	21	tons	ton	NOUN
easat-8719	41	22	of	of	ADP
easat-8719	41	23	co₂e	co₂e	NOUN
easat-8719	41	24	by	by	ADP
easat-8719	41	25	2030	2030	NUM
easat-8719	41	26	through	through	ADP
easat-8719	41	27	domestic	domestic	ADJ
easat-8719	41	28	efforts	effort	NOUN
easat-8719	41	29	and	and	CCONJ
easat-8719	41	30	446	446	NUM
easat-8719	41	31	million	million	NUM
easat-8719	41	32	tons	ton	NOUN
easat-8719	41	33	with	with	ADP
easat-8719	41	34	international	international	ADJ
easat-8719	41	35	support	support	NOUN
easat-8719	41	36	.	.	PUNCT
easat-8719	42	1	the	the	DET
easat-8719	42	2	energy	energy	NOUN
easat-8719	42	3	sector	sector	NOUN
easat-8719	42	4	encompasses	encompass	VERB
easat-8719	42	5	activities	activity	NOUN
easat-8719	42	6	such	such	ADJ
easat-8719	42	7	as	as	ADP
easat-8719	42	8	oil	oil	NOUN
easat-8719	42	9	and	and	CCONJ
easat-8719	42	10	gas	gas	NOUN
easat-8719	42	11	exploration	exploration	NOUN
easat-8719	42	12	,	,	PUNCT
easat-8719	42	13	production	production	NOUN
easat-8719	42	14	,	,	PUNCT
easat-8719	42	15	marketing	marketing	NOUN
easat-8719	42	16	,	,	PUNCT
easat-8719	42	17	and	and	CCONJ
easat-8719	42	18	the	the	DET
easat-8719	42	19	supply	supply	NOUN
easat-8719	42	20	of	of	ADP
easat-8719	42	21	related	related	ADJ
easat-8719	42	22	equipment	equipment	NOUN
easat-8719	42	23	and	and	CCONJ
easat-8719	42	24	services	service	NOUN
easat-8719	42	25	[	[	X
easat-8719	42	26	9	9	NUM
easat-8719	42	27	,	,	PUNCT
easat-8719	42	28	10	10	NUM
easat-8719	42	29	]	]	PUNCT
easat-8719	42	30	.	.	PUNCT
easat-8719	43	1	corporate	corporate	ADJ
easat-8719	43	2	governance	governance	NOUN
easat-8719	43	3	is	be	AUX
easat-8719	43	4	the	the	DET
easat-8719	43	5	institutional	institutional	ADJ
easat-8719	43	6	framework	framework	NOUN
easat-8719	43	7	for	for	ADP
easat-8719	43	8	distributing	distribute	VERB
easat-8719	43	9	and	and	CCONJ
easat-8719	43	10	exercising	exercise	VERB
easat-8719	43	11	power	power	NOUN
easat-8719	43	12	within	within	ADP
easat-8719	43	13	a	a	DET
easat-8719	43	14	company	company	NOUN
easat-8719	43	15	,	,	PUNCT
easat-8719	43	16	establishing	establish	VERB
easat-8719	43	17	and	and	CCONJ
easat-8719	43	18	exercising	exercise	VERB
easat-8719	43	19	power	power	NOUN
easat-8719	43	20	within	within	ADP
easat-8719	43	21	a	a	DET
easat-8719	43	22	company	company	NOUN
easat-8719	43	23	,	,	PUNCT
easat-8719	43	24	establishing	establish	VERB
easat-8719	43	25	guidelines	guideline	NOUN
easat-8719	43	26	for	for	ADP
easat-8719	43	27	directing	direct	VERB
easat-8719	43	28	and	and	CCONJ
easat-8719	43	29	controlling	control	VERB
easat-8719	43	30	operations	operation	NOUN
easat-8719	43	31	.	.	PUNCT
easat-8719	44	1	it	it	PRON
easat-8719	44	2	defines	define	VERB
easat-8719	44	3	the	the	DET
easat-8719	44	4	roles	role	NOUN
easat-8719	44	5	and	and	CCONJ
easat-8719	44	6	responsibilities	responsibility	NOUN
easat-8719	44	7	of	of	ADP
easat-8719	44	8	key	key	ADJ
easat-8719	44	9	stakeholders	stakeholder	NOUN
easat-8719	44	10	,	,	PUNCT
easat-8719	44	11	such	such	ADJ
easat-8719	44	12	as	as	ADP
easat-8719	44	13	the	the	DET
easat-8719	44	14	board	board	NOUN
easat-8719	44	15	of	of	ADP
easat-8719	44	16	directors	director	NOUN
easat-8719	44	17	,	,	PUNCT
easat-8719	44	18	managers	manager	NOUN
easat-8719	44	19	,	,	PUNCT
easat-8719	44	20	and	and	CCONJ
easat-8719	44	21	shareholders	shareholder	NOUN
easat-8719	44	22	[	[	X
easat-8719	44	23	11	11	NUM
easat-8719	44	24	]	]	PUNCT
easat-8719	44	25	.	.	PUNCT
easat-8719	45	1	according	accord	VERB
easat-8719	45	2	to	to	ADP
easat-8719	45	3	signaling	signal	VERB
easat-8719	45	4	theory	theory	NOUN
easat-8719	45	5	,	,	PUNCT
easat-8719	45	6	larger	large	ADJ
easat-8719	45	7	companies	company	NOUN
easat-8719	45	8	often	often	ADV
easat-8719	45	9	produce	produce	VERB
easat-8719	45	10	more	more	ADJ
easat-8719	45	11	emissions	emission	NOUN
easat-8719	45	12	but	but	CCONJ
easat-8719	45	13	can	can	AUX
easat-8719	45	14	influence	influence	VERB
easat-8719	45	15	carbon	carbon	NOUN
easat-8719	45	16	disclosure	disclosure	NOUN
easat-8719	45	17	due	due	ADP
easat-8719	45	18	to	to	ADP
easat-8719	45	19	their	their	PRON
easat-8719	45	20	capacity	capacity	NOUN
easat-8719	45	21	to	to	PART
easat-8719	45	22	demonstrate	demonstrate	VERB
easat-8719	45	23	environmental	environmental	ADJ
easat-8719	45	24	responsibility	responsibility	NOUN
easat-8719	45	25	and	and	CCONJ
easat-8719	45	26	commitment	commitment	NOUN
easat-8719	45	27	to	to	ADP
easat-8719	45	28	sustainability	sustainability	NOUN
easat-8719	45	29	[	[	X
easat-8719	45	30	12	12	NUM
easat-8719	45	31	]	]	PUNCT
easat-8719	45	32	.	.	PUNCT
easat-8719	46	1	foreign	foreign	ADJ
easat-8719	46	2	investment	investment	NOUN
easat-8719	46	3	also	also	ADV
easat-8719	46	4	impacts	impact	VERB
easat-8719	46	5	emissions	emission	NOUN
easat-8719	46	6	in	in	ADP
easat-8719	46	7	developing	develop	VERB
easat-8719	46	8	countries	country	NOUN
easat-8719	46	9	,	,	PUNCT
easat-8719	46	10	often	often	ADV
easat-8719	46	11	leading	lead	VERB
easat-8719	46	12	to	to	ADP
easat-8719	46	13	increased	increase	VERB
easat-8719	46	14	pollution	pollution	NOUN
easat-8719	46	15	due	due	ADP
easat-8719	46	16	to	to	ADP
easat-8719	46	17	weaker	weak	ADJ
easat-8719	46	18	regulatory	regulatory	ADJ
easat-8719	46	19	standards	standard	NOUN
easat-8719	46	20	.	.	PUNCT
easat-8719	47	1	many	many	ADJ
easat-8719	47	2	multinational	multinational	ADJ
easat-8719	47	3	corporations	corporation	NOUN
easat-8719	47	4	relocate	relocate	VERB
easat-8719	47	5	production	production	NOUN
easat-8719	47	6	to	to	ADP
easat-8719	47	7	countries	country	NOUN
easat-8719	47	8	with	with	ADP
easat-8719	47	9	looser	loose	ADJ
easat-8719	47	10	environmental	environmental	ADJ
easat-8719	47	11	controls	control	NOUN
easat-8719	47	12	,	,	PUNCT
easat-8719	47	13	benefiting	benefit	VERB
easat-8719	47	14	from	from	ADP
easat-8719	47	15	lower	low	ADJ
easat-8719	47	16	ecological	ecological	ADJ
easat-8719	47	17	standards	standard	NOUN
easat-8719	47	18	[	[	X
easat-8719	47	19	13	13	NUM
easat-8719	47	20	]	]	PUNCT
easat-8719	47	21	.	.	PUNCT
easat-8719	48	1	studies	study	NOUN
easat-8719	48	2	indicate	indicate	VERB
easat-8719	48	3	that	that	SCONJ
easat-8719	48	4	foreign	foreign	ADJ
easat-8719	48	5	ownership	ownership	NOUN
easat-8719	48	6	can	can	AUX
easat-8719	48	7	reduce	reduce	VERB
easat-8719	48	8	ghg	ghg	PROPN
easat-8719	48	9	growth	growth	NOUN
easat-8719	48	10	as	as	SCONJ
easat-8719	48	11	companies	company	NOUN
easat-8719	48	12	adopt	adopt	VERB
easat-8719	48	13	measures	measure	NOUN
easat-8719	48	14	to	to	PART
easat-8719	48	15	manage	manage	VERB
easat-8719	48	16	their	their	PRON
easat-8719	48	17	environment	environment	NOUN
easat-8719	48	18	impact	impact	NOUN
easat-8719	48	19	,	,	PUNCT
easat-8719	48	20	although	although	SCONJ
easat-8719	48	21	foreign	foreign	ADJ
easat-8719	48	22	direct	direct	ADJ
easat-8719	48	23	investment	investment	NOUN
easat-8719	48	24	(	(	PUNCT
easat-8719	48	25	fdi	fdi	NOUN
easat-8719	48	26	)	)	PUNCT
easat-8719	48	27	in	in	ADP
easat-8719	48	28	some	some	DET
easat-8719	48	29	countries	country	NOUN
easat-8719	48	30	,	,	PUNCT
easat-8719	48	31	like	like	ADP
easat-8719	48	32	china	china	PROPN
easat-8719	48	33	,	,	PUNCT
easat-8719	48	34	initially	initially	ADV
easat-8719	48	35	raises	raise	VERB
easat-8719	48	36	emissions	emission	NOUN
easat-8719	48	37	before	before	ADP
easat-8719	48	38	moderating	moderate	VERB
easat-8719	48	39	as	as	ADP
easat-8719	48	40	energy	energy	NOUN
easat-8719	48	41	intensity	intensity	NOUN
easat-8719	48	42	processes	process	VERB
easat-8719	48	43	evolve	evolve	VERB
easat-8719	48	44	[	[	X
easat-8719	48	45	14	14	NUM
easat-8719	48	46	]	]	PUNCT
easat-8719	48	47	.	.	PUNCT
easat-8719	49	1	the	the	DET
easat-8719	49	2	issue	issue	NOUN
easat-8719	49	3	of	of	ADP
easat-8719	49	4	gender	gender	NOUN
easat-8719	49	5	diversity	diversity	NOUN
easat-8719	49	6	on	on	ADP
easat-8719	49	7	corporate	corporate	ADJ
easat-8719	49	8	boards	board	NOUN
easat-8719	49	9	has	have	AUX
easat-8719	49	10	gained	gain	VERB
easat-8719	49	11	global	global	ADJ
easat-8719	49	12	attention	attention	NOUN
easat-8719	49	13	,	,	PUNCT
easat-8719	49	14	with	with	ADP
easat-8719	49	15	more	more	ADJ
easat-8719	49	16	woman	woman	NOUN
easat-8719	49	17	holding	hold	VERB
easat-8719	49	18	executive	executive	ADJ
easat-8719	49	19	roles	role	NOUN
easat-8719	49	20	,	,	PUNCT
easat-8719	49	21	contributing	contribute	VERB
easat-8719	49	22	positively	positively	ADV
easat-8719	49	23	to	to	ADP
easat-8719	49	24	company	company	NOUN
easat-8719	49	25	performance	performance	NOUN
easat-8719	49	26	.	.	PUNCT
easat-8719	50	1	studies	study	NOUN
easat-8719	50	2	show	show	VERB
easat-8719	50	3	the	the	DET
easat-8719	50	4	genderdiverse	genderdiverse	NOUN
easat-8719	50	5	board	board	NOUN
easat-8719	50	6	of	of	ADP
easat-8719	50	7	positively	positively	ADV
easat-8719	50	8	correlated	correlate	VERB
easat-8719	50	9	with	with	ADP
easat-8719	50	10	higher	high	ADJ
easat-8719	50	11	esg	esg	PROPN
easat-8719	50	12	scores	score	NOUN
easat-8719	50	13	,	,	PUNCT
easat-8719	50	14	particularly	particularly	ADV
easat-8719	50	15	in	in	ADP
easat-8719	50	16	countries	country	NOUN
easat-8719	50	17	with	with	ADP
easat-8719	50	18	weaker	weak	ADJ
easat-8719	50	19	stakeholder	stakeholder	NOUN
easat-8719	50	20	and	and	CCONJ
easat-8719	50	21	environmental	environmental	ADJ
easat-8719	50	22	regulation	regulation	NOUN
easat-8719	50	23	[	[	X
easat-8719	50	24	15	15	NUM
easat-8719	50	25	]	]	PUNCT
easat-8719	50	26	.	.	PUNCT
easat-8719	51	1	a	a	DET
easat-8719	51	2	higher	high	ADJ
easat-8719	51	3	proportion	proportion	NOUN
easat-8719	51	4	of	of	ADP
easat-8719	51	5	female	female	ADJ
easat-8719	51	6	directors	director	NOUN
easat-8719	51	7	is	be	AUX
easat-8719	51	8	associated	associate	VERB
easat-8719	51	9	with	with	ADP
easat-8719	51	10	improved	improved	ADJ
easat-8719	51	11	esg	esg	NOUN
easat-8719	51	12	performance	performance	NOUN
easat-8719	51	13	,	,	PUNCT
easat-8719	51	14	as	as	SCONJ
easat-8719	51	15	women	woman	NOUN
easat-8719	51	16	tend	tend	VERB
easat-8719	51	17	to	to	PART
easat-8719	51	18	prioritize	prioritize	VERB
easat-8719	51	19	environmental	environmental	ADJ
easat-8719	51	20	and	and	CCONJ
easat-8719	51	21	social	social	ADJ
easat-8719	51	22	issues	issue	NOUN
easat-8719	51	23	,	,	PUNCT
easat-8719	51	24	influencing	influence	VERB
easat-8719	51	25	decision	decision	NOUN
easat-8719	51	26	-	-	PUNCT
easat-8719	51	27	making	making	NOUN
easat-8719	51	28	related	relate	VERB
easat-8719	51	29	to	to	ADP
easat-8719	51	30	emissions	emission	NOUN
easat-8719	51	31	and	and	CCONJ
easat-8719	51	32	sustainability	sustainability	NOUN
easat-8719	51	33	initiative	initiative	NOUN
easat-8719	52	1	[	[	X
easat-8719	52	2	9	9	NUM
easat-8719	52	3	]	]	PUNCT
easat-8719	52	4	.	.	PUNCT
easat-8719	53	1	prior	prior	ADJ
easat-8719	53	2	studies	study	NOUN
easat-8719	53	3	have	have	AUX
easat-8719	53	4	largely	largely	ADV
easat-8719	53	5	focused	focus	VERB
easat-8719	53	6	on	on	ADP
easat-8719	53	7	carbon	carbon	NOUN
easat-8719	53	8	taxation	taxation	NOUN
easat-8719	53	9	in	in	ADP
easat-8719	53	10	jurisdictions	jurisdiction	NOUN
easat-8719	53	11	where	where	SCONJ
easat-8719	53	12	policies	policy	NOUN
easat-8719	53	13	are	be	AUX
easat-8719	53	14	already	already	ADV
easat-8719	53	15	in	in	ADP
easat-8719	53	16	effect	effect	NOUN
easat-8719	53	17	,	,	PUNCT
easat-8719	53	18	often	often	ADV
easat-8719	53	19	neglecting	neglect	VERB
easat-8719	53	20	transitional	transitional	ADJ
easat-8719	53	21	economies	economy	NOUN
easat-8719	53	22	or	or	CCONJ
easat-8719	53	23	the	the	DET
easat-8719	53	24	preparatory	preparatory	ADJ
easat-8719	53	25	behavior	behavior	NOUN
easat-8719	53	26	of	of	ADP
easat-8719	53	27	firms	firm	NOUN
easat-8719	53	28	during	during	ADP
easat-8719	53	29	regulatory	regulatory	ADJ
easat-8719	53	30	uncertainty	uncertainty	NOUN
easat-8719	53	31	.	.	PUNCT
easat-8719	54	1	this	this	DET
easat-8719	54	2	study	study	NOUN
easat-8719	54	3	fills	fill	VERB
easat-8719	54	4	the	the	DET
easat-8719	54	5	gap	gap	NOUN
easat-8719	54	6	by	by	ADP
easat-8719	54	7	analyzing	analyze	VERB
easat-8719	54	8	firm	firm	ADJ
easat-8719	54	9	-	-	PUNCT
easat-8719	54	10	level	level	NOUN
easat-8719	54	11	factors	factor	NOUN
easat-8719	54	12	-	-	PUNCT
easat-8719	54	13	namely	namely	ADV
easat-8719	54	14	firm	firm	ADJ
easat-8719	54	15	size	size	NOUN
easat-8719	54	16	,	,	PUNCT
easat-8719	54	17	foreign	foreign	ADJ
easat-8719	54	18	ownership	ownership	NOUN
easat-8719	54	19	,	,	PUNCT
easat-8719	54	20	and	and	CCONJ
easat-8719	54	21	board	board	NOUN
easat-8719	54	22	diversity	diversity	NOUN
easat-8719	54	23	-	-	PUNCT
easat-8719	54	24	that	that	PRON
easat-8719	54	25	may	may	AUX
easat-8719	54	26	influence	influence	VERB
easat-8719	54	27	how	how	SCONJ
easat-8719	54	28	companies	company	NOUN
easat-8719	54	29	approach	approach	VERB
easat-8719	54	30	prospective	prospective	ADJ
easat-8719	54	31	carbon	carbon	NOUN
easat-8719	54	32	liabilities	liability	NOUN
easat-8719	54	33	.	.	PUNCT
easat-8719	55	1	by	by	ADP
easat-8719	55	2	situating	situate	VERB
easat-8719	55	3	this	this	DET
easat-8719	55	4	analysis	analysis	NOUN
easat-8719	55	5	in	in	ADP
easat-8719	55	6	the	the	DET
easat-8719	55	7	context	context	NOUN
easat-8719	55	8	of	of	ADP
easat-8719	55	9	indonesia	indonesia	PROPN
easat-8719	55	10	’s	’s	PART
easat-8719	55	11	ongoing	ongoing	ADJ
easat-8719	55	12	regulatory	regulatory	ADJ
easat-8719	55	13	evolution	evolution	NOUN
easat-8719	55	14	,	,	PUNCT
easat-8719	55	15	this	this	DET
easat-8719	55	16	paper	paper	NOUN
easat-8719	55	17	contributes	contribute	VERB
easat-8719	55	18	to	to	ADP
easat-8719	55	19	literature	literature	NOUN
easat-8719	55	20	on	on	ADP
easat-8719	55	21	corporate	corporate	ADJ
easat-8719	55	22	environmental	environmental	ADJ
easat-8719	55	23	accountability	accountability	NOUN
easat-8719	55	24	and	and	CCONJ
easat-8719	55	25	offers	offer	VERB
easat-8719	55	26	practical	practical	ADJ
easat-8719	55	27	implications	implication	NOUN
easat-8719	55	28	for	for	ADP
easat-8719	55	29	policy	policy	NOUN
easat-8719	55	30	makers	maker	NOUN
easat-8719	55	31	and	and	CCONJ
easat-8719	55	32	business	business	NOUN
easat-8719	55	33	leaders	leader	NOUN
easat-8719	55	34	operating	operate	VERB
easat-8719	55	35	in	in	ADP
easat-8719	55	36	emerging	emerge	VERB
easat-8719	55	37	markets	market	NOUN
easat-8719	55	38	.	.	PUNCT
easat-8719	56	1	706	706	NUM
easat-8719	56	2	edelweiss	edelweiss	PROPN
easat-8719	56	3	applied	apply	VERB
easat-8719	56	4	science	science	NOUN
easat-8719	56	5	and	and	CCONJ
easat-8719	56	6	technology	technology	NOUN
easat-8719	56	7	issn	issn	PROPN
easat-8719	56	8	:	:	PUNCT
easat-8719	56	9	2576	2576	NUM
easat-8719	56	10	-	-	SYM
easat-8719	56	11	8484	8484	NUM
easat-8719	56	12	vol	vol	NOUN
easat-8719	56	13	.	.	PROPN
easat-8719	57	1	9	9	NUM
easat-8719	57	2	,	,	PUNCT
easat-8719	57	3	no	no	INTJ
easat-8719	57	4	.	.	NOUN
easat-8719	57	5	7	7	NUM
easat-8719	57	6	:	:	PUNCT
easat-8719	57	7	704	704	NUM
easat-8719	57	8	-	-	SYM
easat-8719	57	9	718	718	NUM
easat-8719	57	10	,	,	PUNCT
easat-8719	57	11	2025	2025	NUM
easat-8719	57	12	doi	doi	NOUN
easat-8719	57	13	:	:	PUNCT
easat-8719	57	14	10.55214/25768484.v9i7.8719	10.55214/25768484.v9i7.8719	NUM
easat-8719	57	15	©	©	PROPN
easat-8719	57	16	2025	2025	NUM
easat-8719	57	17	by	by	ADP
easat-8719	57	18	the	the	DET
easat-8719	57	19	authors	author	NOUN
easat-8719	57	20	;	;	PUNCT
easat-8719	57	21	licensee	licensee	PROPN
easat-8719	57	22	learning	learning	NOUN
easat-8719	57	23	gate	gate	NOUN
easat-8719	57	24	this	this	DET
easat-8719	57	25	study	study	NOUN
easat-8719	57	26	aims	aim	VERB
easat-8719	57	27	to	to	PART
easat-8719	57	28	examine	examine	VERB
easat-8719	57	29	the	the	DET
easat-8719	57	30	factors	factor	NOUN
easat-8719	57	31	influencing	influence	VERB
easat-8719	57	32	carbon	carbon	NOUN
easat-8719	57	33	tax	tax	NOUN
easat-8719	57	34	,	,	PUNCT
easat-8719	57	35	utilizing	utilize	VERB
easat-8719	57	36	independent	independent	ADJ
easat-8719	57	37	variables	variable	NOUN
easat-8719	57	38	that	that	PRON
easat-8719	57	39	include	include	VERB
easat-8719	57	40	firm	firm	ADJ
easat-8719	57	41	size	size	NOUN
easat-8719	57	42	,	,	PUNCT
easat-8719	57	43	foreign	foreign	ADJ
easat-8719	57	44	ownership	ownership	NOUN
easat-8719	57	45	,	,	PUNCT
easat-8719	57	46	and	and	CCONJ
easat-8719	57	47	board	board	NOUN
easat-8719	57	48	diversity	diversity	NOUN
easat-8719	57	49	.	.	PUNCT
easat-8719	58	1	the	the	DET
easat-8719	58	2	dependent	dependent	ADJ
easat-8719	58	3	variable	variable	NOUN
easat-8719	58	4	in	in	ADP
easat-8719	58	5	this	this	DET
easat-8719	58	6	study	study	NOUN
easat-8719	58	7	is	be	AUX
easat-8719	58	8	the	the	DET
easat-8719	58	9	carbon	carbon	NOUN
easat-8719	58	10	tax	tax	NOUN
easat-8719	58	11	.	.	PUNCT
easat-8719	59	1	the	the	DET
easat-8719	59	2	research	research	NOUN
easat-8719	59	3	population	population	NOUN
easat-8719	59	4	consists	consist	VERB
easat-8719	59	5	of	of	ADP
easat-8719	59	6	energy	energy	NOUN
easat-8719	59	7	sector	sector	NOUN
easat-8719	59	8	companies	company	NOUN
easat-8719	59	9	listed	list	VERB
easat-8719	59	10	on	on	ADP
easat-8719	59	11	the	the	DET
easat-8719	59	12	indonesia	indonesia	PROPN
easat-8719	59	13	stock	stock	PROPN
easat-8719	59	14	exchange	exchange	PROPN
easat-8719	59	15	(	(	PUNCT
easat-8719	59	16	idx	idx	PROPN
easat-8719	59	17	)	)	PUNCT
easat-8719	59	18	from	from	ADP
easat-8719	59	19	2021	2021	NUM
easat-8719	59	20	to	to	ADP
easat-8719	59	21	2023	2023	NUM
easat-8719	59	22	.	.	PUNCT
easat-8719	60	1	data	datum	NOUN
easat-8719	60	2	analysis	analysis	NOUN
easat-8719	60	3	conducted	conduct	VERB
easat-8719	60	4	through	through	ADP
easat-8719	60	5	classical	classical	ADJ
easat-8719	60	6	assumption	assumption	NOUN
easat-8719	60	7	testing	testing	NOUN
easat-8719	60	8	,	,	PUNCT
easat-8719	60	9	which	which	PRON
easat-8719	60	10	includes	include	VERB
easat-8719	60	11	tests	test	NOUN
easat-8719	60	12	for	for	ADP
easat-8719	60	13	normality	normality	NOUN
easat-8719	60	14	,	,	PUNCT
easat-8719	60	15	multicollinearity	multicollinearity	NOUN
easat-8719	60	16	,	,	PUNCT
easat-8719	60	17	autocorrelation	autocorrelation	NOUN
easat-8719	60	18	,	,	PUNCT
easat-8719	60	19	and	and	CCONJ
easat-8719	60	20	heteroscedasticity	heteroscedasticity	NOUN
easat-8719	60	21	.	.	PUNCT
easat-8719	61	1	following	follow	VERB
easat-8719	61	2	this	this	PRON
easat-8719	61	3	,	,	PUNCT
easat-8719	61	4	multiple	multiple	ADJ
easat-8719	61	5	linear	linear	ADJ
easat-8719	61	6	regression	regression	NOUN
easat-8719	61	7	analysis	analysis	NOUN
easat-8719	61	8	will	will	AUX
easat-8719	61	9	be	be	AUX
easat-8719	61	10	performed	perform	VERB
easat-8719	61	11	.	.	PUNCT
easat-8719	62	1	hypothesis	hypothesis	NOUN
easat-8719	62	2	testing	testing	NOUN
easat-8719	62	3	will	will	AUX
easat-8719	62	4	be	be	AUX
easat-8719	62	5	conducted	conduct	VERB
easat-8719	62	6	using	use	VERB
easat-8719	62	7	the	the	DET
easat-8719	62	8	ftest	ft	ADJ
easat-8719	62	9	,	,	PUNCT
easat-8719	62	10	t	t	NOUN
easat-8719	62	11	-	-	PUNCT
easat-8719	62	12	test	test	NOUN
easat-8719	62	13	,	,	PUNCT
easat-8719	62	14	and	and	CCONJ
easat-8719	62	15	r²	r²	VERB
easat-8719	62	16	test	test	NOUN
easat-8719	62	17	.	.	PUNCT
easat-8719	63	1	this	this	DET
easat-8719	63	2	paper	paper	NOUN
easat-8719	63	3	is	be	AUX
easat-8719	63	4	organized	organize	VERB
easat-8719	63	5	as	as	SCONJ
easat-8719	63	6	follows	follow	VERB
easat-8719	63	7	:	:	PUNCT
easat-8719	63	8	the	the	DET
easat-8719	63	9	next	next	ADJ
easat-8719	63	10	section	section	NOUN
easat-8719	63	11	reviews	review	NOUN
easat-8719	63	12	that	that	SCONJ
easat-8719	63	13	relevant	relevant	ADJ
easat-8719	63	14	literature	literature	NOUN
easat-8719	63	15	and	and	CCONJ
easat-8719	63	16	theoretical	theoretical	ADJ
easat-8719	63	17	background	background	NOUN
easat-8719	63	18	;	;	PUNCT
easat-8719	63	19	the	the	DET
easat-8719	63	20	third	third	ADJ
easat-8719	63	21	section	section	NOUN
easat-8719	63	22	describes	describe	VERB
easat-8719	63	23	the	the	DET
easat-8719	63	24	research	research	NOUN
easat-8719	63	25	design	design	NOUN
easat-8719	63	26	and	and	CCONJ
easat-8719	63	27	methodology	methodology	NOUN
easat-8719	63	28	;	;	PUNCT
easat-8719	63	29	the	the	DET
easat-8719	63	30	fourth	fourth	ADJ
easat-8719	63	31	section	section	NOUN
easat-8719	63	32	presents	present	VERB
easat-8719	63	33	the	the	DET
easat-8719	63	34	results	result	NOUN
easat-8719	63	35	and	and	CCONJ
easat-8719	63	36	discussion	discussion	NOUN
easat-8719	63	37	;	;	PUNCT
easat-8719	63	38	and	and	CCONJ
easat-8719	63	39	the	the	DET
easat-8719	63	40	final	final	ADJ
easat-8719	63	41	section	section	NOUN
easat-8719	63	42	concludes	conclude	VERB
easat-8719	63	43	with	with	ADP
easat-8719	63	44	key	key	ADJ
easat-8719	63	45	findings	finding	NOUN
easat-8719	63	46	,	,	PUNCT
easat-8719	63	47	implications	implication	NOUN
easat-8719	63	48	,	,	PUNCT
easat-8719	63	49	and	and	CCONJ
easat-8719	63	50	suggestions	suggestion	NOUN
easat-8719	63	51	for	for	ADP
easat-8719	63	52	future	future	ADJ
easat-8719	63	53	research	research	NOUN
easat-8719	63	54	.	.	PUNCT
easat-8719	64	1	2	2	X
easat-8719	64	2	.	.	X
easat-8719	64	3	literature	literature	NOUN
easat-8719	64	4	review	review	VERB
easat-8719	64	5	2.1	2.1	NUM
easat-8719	64	6	.	.	PUNCT
easat-8719	65	1	legitimacy	legitimacy	NOUN
easat-8719	65	2	theory	theory	NOUN
easat-8719	65	3	legitimacy	legitimacy	NOUN
easat-8719	65	4	theory	theory	NOUN
easat-8719	65	5	suggests	suggest	VERB
easat-8719	65	6	that	that	SCONJ
easat-8719	65	7	companies	company	NOUN
easat-8719	65	8	seek	seek	VERB
easat-8719	65	9	to	to	PART
easat-8719	65	10	maintain	maintain	VERB
easat-8719	65	11	legitimacy	legitimacy	NOUN
easat-8719	65	12	by	by	ADP
easat-8719	65	13	aligning	align	VERB
easat-8719	65	14	with	with	ADP
easat-8719	65	15	societal	societal	ADJ
easat-8719	65	16	values	value	NOUN
easat-8719	65	17	and	and	CCONJ
easat-8719	65	18	norms	norm	NOUN
easat-8719	65	19	,	,	PUNCT
easat-8719	65	20	particularly	particularly	ADV
easat-8719	65	21	through	through	ADP
easat-8719	65	22	environmental	environmental	ADJ
easat-8719	65	23	practices	practice	NOUN
easat-8719	65	24	,	,	PUNCT
easat-8719	65	25	to	to	PART
easat-8719	65	26	uphold	uphold	VERB
easat-8719	65	27	an	an	DET
easat-8719	65	28	implicit	implicit	ADJ
easat-8719	65	29	social	social	ADJ
easat-8719	65	30	contract	contract	NOUN
easat-8719	65	31	with	with	ADP
easat-8719	65	32	their	their	PRON
easat-8719	65	33	communities	community	NOUN
easat-8719	66	1	[	[	X
easat-8719	66	2	16	16	NUM
easat-8719	66	3	]	]	PUNCT
easat-8719	66	4	.	.	PUNCT
easat-8719	67	1	the	the	DET
easat-8719	67	2	relationship	relationship	NOUN
easat-8719	67	3	between	between	ADP
easat-8719	67	4	sustainability	sustainability	NOUN
easat-8719	67	5	performance	performance	NOUN
easat-8719	67	6	and	and	CCONJ
easat-8719	67	7	disclosure	disclosure	NOUN
easat-8719	67	8	remains	remain	VERB
easat-8719	67	9	unclear	unclear	ADJ
easat-8719	67	10	.	.	PUNCT
easat-8719	68	1	voluntary	voluntary	ADJ
easat-8719	68	2	disclosure	disclosure	NOUN
easat-8719	68	3	theory	theory	NOUN
easat-8719	68	4	proposes	propose	VERB
easat-8719	68	5	a	a	DET
easat-8719	68	6	positive	positive	ADJ
easat-8719	68	7	relationship	relationship	NOUN
easat-8719	68	8	,	,	PUNCT
easat-8719	68	9	while	while	SCONJ
easat-8719	68	10	legitimacy	legitimacy	NOUN
easat-8719	68	11	theory	theory	NOUN
easat-8719	68	12	suggests	suggest	VERB
easat-8719	68	13	a	a	DET
easat-8719	68	14	negative	negative	ADJ
easat-8719	68	15	one	one	NOUN
easat-8719	68	16	;	;	PUNCT
easat-8719	68	17	under	under	ADP
easat-8719	68	18	the	the	DET
easat-8719	68	19	latter	latter	ADJ
easat-8719	68	20	,	,	PUNCT
easat-8719	68	21	companies	company	NOUN
easat-8719	68	22	with	with	ADP
easat-8719	68	23	poor	poor	ADJ
easat-8719	68	24	sustainability	sustainability	NOUN
easat-8719	68	25	performance	performance	NOUN
easat-8719	68	26	may	may	AUX
easat-8719	68	27	provide	provide	VERB
easat-8719	68	28	low	low	ADJ
easat-8719	68	29	-	-	PUNCT
easat-8719	68	30	quality	quality	NOUN
easat-8719	68	31	disclosures	disclosure	NOUN
easat-8719	68	32	to	to	PART
easat-8719	68	33	obscure	obscure	VERB
easat-8719	68	34	true	true	ADJ
easat-8719	68	35	outcomes	outcome	NOUN
easat-8719	68	36	and	and	CCONJ
easat-8719	68	37	protect	protect	VERB
easat-8719	68	38	their	their	PRON
easat-8719	68	39	legitimacy	legitimacy	NOUN
easat-8719	68	40	[	[	X
easat-8719	68	41	17	17	NUM
easat-8719	68	42	]	]	PUNCT
easat-8719	68	43	.	.	PUNCT
easat-8719	69	1	research	research	NOUN
easat-8719	69	2	indicates	indicate	VERB
easat-8719	69	3	the	the	DET
easat-8719	69	4	companies	company	NOUN
easat-8719	69	5	respond	respond	VERB
easat-8719	69	6	to	to	ADP
easat-8719	69	7	legitimacy	legitimacy	NOUN
easat-8719	69	8	threats	threat	NOUN
easat-8719	69	9	from	from	ADP
easat-8719	69	10	negative	negative	ADJ
easat-8719	69	11	media	medium	NOUN
easat-8719	69	12	coverage	coverage	NOUN
easat-8719	69	13	with	with	ADP
easat-8719	69	14	high	high	ADJ
easat-8719	69	15	-	-	PUNCT
easat-8719	69	16	quality	quality	NOUN
easat-8719	69	17	assurance	assurance	NOUN
easat-8719	69	18	measures	measure	NOUN
easat-8719	69	19	,	,	PUNCT
easat-8719	69	20	supported	support	VERB
easat-8719	69	21	by	by	ADP
easat-8719	69	22	independent	independent	ADJ
easat-8719	69	23	boards	board	NOUN
easat-8719	69	24	,	,	PUNCT
easat-8719	69	25	to	to	PART
easat-8719	69	26	reinforce	reinforce	VERB
easat-8719	69	27	corporate	corporate	ADJ
easat-8719	69	28	legitimacy	legitimacy	NOUN
easat-8719	69	29	[	[	X
easat-8719	69	30	18	18	NUM
easat-8719	69	31	]	]	PUNCT
easat-8719	69	32	.	.	PUNCT
easat-8719	70	1	2.2	2.2	NUM
easat-8719	70	2	.	.	PUNCT
easat-8719	71	1	signaling	signal	VERB
easat-8719	71	2	theory	theory	NOUN
easat-8719	71	3	signaling	signal	VERB
easat-8719	71	4	theory	theory	NOUN
easat-8719	71	5	posits	posit	NOUN
easat-8719	71	6	that	that	PRON
easat-8719	71	7	companies	company	NOUN
easat-8719	71	8	use	use	VERB
easat-8719	71	9	certain	certain	ADJ
easat-8719	71	10	actions	action	NOUN
easat-8719	71	11	or	or	CCONJ
easat-8719	71	12	decisions	decision	NOUN
easat-8719	71	13	to	to	PART
easat-8719	71	14	convey	convey	VERB
easat-8719	71	15	information	information	NOUN
easat-8719	71	16	to	to	ADP
easat-8719	71	17	external	external	ADJ
easat-8719	71	18	parties	party	NOUN
easat-8719	71	19	,	,	PUNCT
easat-8719	71	20	such	such	ADJ
easat-8719	71	21	as	as	ADP
easat-8719	71	22	investors	investor	NOUN
easat-8719	71	23	,	,	PUNCT
easat-8719	71	24	regulators	regulator	NOUN
easat-8719	71	25	,	,	PUNCT
easat-8719	71	26	or	or	CCONJ
easat-8719	71	27	the	the	DET
easat-8719	71	28	public	public	NOUN
easat-8719	71	29	.	.	PUNCT
easat-8719	72	1	in	in	ADP
easat-8719	72	2	a	a	DET
easat-8719	72	3	study	study	NOUN
easat-8719	72	4	on	on	ADP
easat-8719	72	5	the	the	DET
easat-8719	72	6	effects	effect	NOUN
easat-8719	72	7	of	of	ADP
easat-8719	72	8	carbon	carbon	NOUN
easat-8719	72	9	tax	tax	NOUN
easat-8719	72	10	,	,	PUNCT
easat-8719	72	11	capital	capital	NOUN
easat-8719	72	12	expenditure	expenditure	NOUN
easat-8719	72	13	,	,	PUNCT
easat-8719	72	14	and	and	CCONJ
easat-8719	72	15	company	company	NOUN
easat-8719	72	16	size	size	NOUN
easat-8719	72	17	on	on	ADP
easat-8719	72	18	carbon	carbon	NOUN
easat-8719	72	19	emissions	emission	NOUN
easat-8719	72	20	disclosure	disclosure	NOUN
easat-8719	72	21	on	on	ADP
easat-8719	72	22	the	the	DET
easat-8719	72	23	indonesia	indonesia	PROPN
easat-8719	72	24	stock	stock	PROPN
easat-8719	72	25	exchange	exchange	PROPN
easat-8719	72	26	,	,	PUNCT
easat-8719	72	27	signaling	signal	VERB
easat-8719	72	28	theory	theory	NOUN
easat-8719	72	29	was	be	AUX
easat-8719	72	30	applied	apply	VERB
easat-8719	72	31	to	to	PART
easat-8719	72	32	examine	examine	VERB
easat-8719	72	33	the	the	DET
easat-8719	72	34	influence	influence	NOUN
easat-8719	72	35	of	of	ADP
easat-8719	72	36	company	company	NOUN
easat-8719	72	37	size	size	NOUN
easat-8719	72	38	.	.	PUNCT
easat-8719	73	1	the	the	DET
easat-8719	73	2	findings	finding	NOUN
easat-8719	73	3	indicated	indicate	VERB
easat-8719	73	4	the	the	DET
easat-8719	73	5	company	company	NOUN
easat-8719	73	6	size	size	NOUN
easat-8719	73	7	did	do	AUX
easat-8719	73	8	not	not	PART
easat-8719	73	9	significantly	significantly	ADV
easat-8719	73	10	impact	impact	VERB
easat-8719	73	11	carbon	carbon	NOUN
easat-8719	73	12	emissions	emission	NOUN
easat-8719	73	13	disclosure	disclosure	NOUN
easat-8719	73	14	,	,	PUNCT
easat-8719	73	15	suggesting	suggest	VERB
easat-8719	73	16	a	a	DET
easat-8719	73	17	neutral	neutral	ADJ
easat-8719	73	18	effect	effect	NOUN
easat-8719	73	19	[	[	X
easat-8719	73	20	12	12	NUM
easat-8719	73	21	]	]	PUNCT
easat-8719	73	22	.	.	PUNCT
easat-8719	74	1	the	the	DET
easat-8719	74	2	essence	essence	NOUN
easat-8719	74	3	of	of	ADP
easat-8719	74	4	signaling	signal	VERB
easat-8719	74	5	theory	theory	NOUN
easat-8719	74	6	lies	lie	VERB
easat-8719	74	7	in	in	ADP
easat-8719	74	8	the	the	DET
easat-8719	74	9	information	information	NOUN
easat-8719	74	10	asymmetry	asymmetry	NOUN
easat-8719	74	11	between	between	ADP
easat-8719	74	12	stakeholders	stakeholder	NOUN
easat-8719	74	13	,	,	PUNCT
easat-8719	74	14	where	where	SCONJ
easat-8719	74	15	informed	inform	VERB
easat-8719	74	16	parties	party	NOUN
easat-8719	74	17	signal	signal	VERB
easat-8719	74	18	their	their	PRON
easat-8719	74	19	actions	action	NOUN
easat-8719	74	20	or	or	CCONJ
easat-8719	74	21	decisions	decision	NOUN
easat-8719	74	22	,	,	PUNCT
easat-8719	74	23	and	and	CCONJ
easat-8719	74	24	recipients	recipient	NOUN
easat-8719	74	25	interpret	interpret	VERB
easat-8719	74	26	these	these	DET
easat-8719	74	27	signals	signal	NOUN
easat-8719	74	28	to	to	PART
easat-8719	74	29	make	make	VERB
easat-8719	74	30	informed	informed	ADJ
easat-8719	74	31	decisions	decision	NOUN
easat-8719	74	32	.	.	PUNCT
easat-8719	75	1	2.3	2.3	NUM
easat-8719	75	2	.	.	PUNCT
easat-8719	76	1	sustainable	sustainable	ADJ
easat-8719	76	2	development	development	NOUN
easat-8719	76	3	sustainable	sustainable	ADJ
easat-8719	76	4	development	development	NOUN
easat-8719	76	5	emerged	emerge	VERB
easat-8719	76	6	to	to	PART
easat-8719	76	7	address	address	VERB
easat-8719	76	8	environmental	environmental	ADJ
easat-8719	76	9	and	and	CCONJ
easat-8719	76	10	social	social	ADJ
easat-8719	76	11	impacts	impact	NOUN
easat-8719	76	12	of	of	ADP
easat-8719	76	13	industrial	industrial	ADJ
easat-8719	76	14	growth	growth	NOUN
easat-8719	76	15	,	,	PUNCT
easat-8719	76	16	aiming	aim	VERB
easat-8719	76	17	to	to	PART
easat-8719	76	18	balance	balance	VERB
easat-8719	76	19	current	current	ADJ
easat-8719	76	20	needs	need	NOUN
easat-8719	76	21	with	with	ADP
easat-8719	76	22	future	future	ADJ
easat-8719	76	23	resources	resource	NOUN
easat-8719	76	24	[	[	X
easat-8719	76	25	19	19	NUM
easat-8719	76	26	,	,	PUNCT
easat-8719	76	27	20	20	NUM
easat-8719	76	28	]	]	PUNCT
easat-8719	76	29	.	.	PUNCT
easat-8719	77	1	defined	define	VERB
easat-8719	77	2	by	by	ADP
easat-8719	77	3	the	the	DET
easat-8719	77	4	wced	wce	VERB
easat-8719	77	5	in	in	ADP
easat-8719	77	6	cleveland	cleveland	PROPN
easat-8719	77	7	and	and	CCONJ
easat-8719	77	8	morris	morris	PROPN
easat-8719	77	9	[	[	X
easat-8719	77	10	1	1	X
easat-8719	77	11	]	]	PUNCT
easat-8719	77	12	it	it	PRON
easat-8719	77	13	promoted	promote	VERB
easat-8719	77	14	economic	economic	ADJ
easat-8719	77	15	growth	growth	NOUN
easat-8719	77	16	,	,	PUNCT
easat-8719	77	17	resource	resource	NOUN
easat-8719	77	18	conservation	conservation	NOUN
easat-8719	77	19	,	,	PUNCT
easat-8719	77	20	and	and	CCONJ
easat-8719	77	21	equitable	equitable	ADJ
easat-8719	77	22	development	development	NOUN
easat-8719	77	23	,	,	PUNCT
easat-8719	77	24	as	as	SCONJ
easat-8719	77	25	emphasize	emphasize	VERB
easat-8719	77	26	at	at	ADP
easat-8719	77	27	the	the	DET
easat-8719	77	28	1992	1992	NUM
easat-8719	77	29	rio	rio	NOUN
easat-8719	77	30	earth	earth	PROPN
easat-8719	77	31	summit	summit	NOUN
easat-8719	77	32	[	[	X
easat-8719	77	33	19	19	NUM
easat-8719	77	34	]	]	PUNCT
easat-8719	77	35	.	.	PUNCT
easat-8719	78	1	this	this	DET
easat-8719	78	2	approach	approach	NOUN
easat-8719	78	3	is	be	AUX
easat-8719	78	4	essential	essential	ADJ
easat-8719	78	5	in	in	ADP
easat-8719	78	6	resource	resource	NOUN
easat-8719	78	7	-	-	PUNCT
easat-8719	78	8	intensive	intensive	ADJ
easat-8719	78	9	sectors	sector	NOUN
easat-8719	78	10	like	like	ADP
easat-8719	78	11	energy	energy	NOUN
easat-8719	78	12	,	,	PUNCT
easat-8719	78	13	requiring	require	VERB
easat-8719	78	14	significant	significant	ADJ
easat-8719	78	15	investment	investment	NOUN
easat-8719	78	16	in	in	ADP
easat-8719	78	17	sustainable	sustainable	ADJ
easat-8719	78	18	technologies	technology	NOUN
easat-8719	78	19	and	and	CCONJ
easat-8719	78	20	low	low	ADJ
easat-8719	78	21	-	-	PUNCT
easat-8719	78	22	carbon	carbon	NOUN
easat-8719	78	23	initiatives	initiative	NOUN
easat-8719	78	24	to	to	PART
easat-8719	78	25	mitigate	mitigate	VERB
easat-8719	78	26	environmental	environmental	ADJ
easat-8719	78	27	impact	impact	NOUN
easat-8719	78	28	[	[	X
easat-8719	78	29	21	21	NUM
easat-8719	78	30	,	,	PUNCT
easat-8719	78	31	22	22	NUM
easat-8719	78	32	]	]	PUNCT
easat-8719	78	33	.	.	PUNCT
easat-8719	79	1	2.4	2.4	NUM
easat-8719	79	2	.	.	PUNCT
easat-8719	79	3	green	green	ADJ
easat-8719	79	4	economy	economy	NOUN
easat-8719	79	5	a	a	DET
easat-8719	79	6	green	green	ADJ
easat-8719	79	7	economy	economy	NOUN
easat-8719	79	8	is	be	AUX
easat-8719	79	9	a	a	DET
easat-8719	79	10	economic	economic	ADJ
easat-8719	79	11	model	model	NOUN
easat-8719	79	12	prioritizing	prioritize	VERB
easat-8719	79	13	sustainability	sustainability	NOUN
easat-8719	79	14	,	,	PUNCT
easat-8719	79	15	environmental	environmental	ADJ
easat-8719	79	16	protection	protection	NOUN
easat-8719	79	17	,	,	PUNCT
easat-8719	79	18	and	and	CCONJ
easat-8719	79	19	social	social	ADJ
easat-8719	79	20	well	well	ADV
easat-8719	79	21	-	-	PUNCT
easat-8719	79	22	being	be	AUX
easat-8719	79	23	through	through	ADP
easat-8719	79	24	clear	clear	ADJ
easat-8719	79	25	technologies	technology	NOUN
easat-8719	79	26	,	,	PUNCT
easat-8719	79	27	renewable	renewable	ADJ
easat-8719	79	28	energy	energy	NOUN
easat-8719	79	29	,	,	PUNCT
easat-8719	79	30	and	and	CCONJ
easat-8719	79	31	circular	circular	ADJ
easat-8719	79	32	practices	practice	NOUN
easat-8719	79	33	[	[	X
easat-8719	79	34	21	21	NUM
easat-8719	79	35	]	]	PUNCT
easat-8719	79	36	.	.	PUNCT
easat-8719	80	1	while	while	SCONJ
easat-8719	80	2	green	green	ADJ
easat-8719	80	3	economy	economy	NOUN
easat-8719	80	4	focuses	focus	VERB
easat-8719	80	5	on	on	ADP
easat-8719	80	6	eco	eco	PROPN
easat-8719	80	7	-	-	PUNCT
easat-8719	80	8	economic	economic	ADJ
easat-8719	80	9	relations	relation	NOUN
easat-8719	80	10	,	,	PUNCT
easat-8719	80	11	sustainable	sustainable	ADJ
easat-8719	80	12	development	development	NOUN
easat-8719	80	13	is	be	AUX
easat-8719	80	14	broader	broad	ADJ
easat-8719	80	15	,	,	PUNCT
easat-8719	80	16	encompassing	encompass	VERB
easat-8719	80	17	all	all	DET
easat-8719	80	18	aspects	aspect	NOUN
easat-8719	80	19	of	of	ADP
easat-8719	80	20	economic	economic	ADJ
easat-8719	80	21	,	,	PUNCT
easat-8719	80	22	social	social	ADJ
easat-8719	80	23	,	,	PUNCT
easat-8719	80	24	and	and	CCONJ
easat-8719	80	25	environmental	environmental	ADJ
easat-8719	80	26	welfare	welfare	NOUN
easat-8719	80	27	[	[	X
easat-8719	80	28	23	23	NUM
easat-8719	80	29	]	]	PUNCT
easat-8719	80	30	.	.	PUNCT
easat-8719	81	1	popularized	popularize	VERB
easat-8719	81	2	by	by	ADP
easat-8719	81	3	unep	unep	NOUN
easat-8719	81	4	and	and	CCONJ
easat-8719	81	5	uneec	uneec	ADJ
easat-8719	81	6	,	,	PUNCT
easat-8719	81	7	the	the	DET
easat-8719	81	8	green	green	ADJ
easat-8719	81	9	economy	economy	NOUN
easat-8719	81	10	promotes	promote	VERB
easat-8719	81	11	well	well	ADV
easat-8719	81	12	-	-	PUNCT
easat-8719	81	13	being	being	NOUN
easat-8719	81	14	and	and	CCONJ
easat-8719	81	15	equity	equity	NOUN
easat-8719	81	16	while	while	SCONJ
easat-8719	81	17	reducing	reduce	VERB
easat-8719	81	18	environmental	environmental	ADJ
easat-8719	81	19	risks	risk	NOUN
easat-8719	81	20	.	.	PUNCT
easat-8719	82	1	studies	study	NOUN
easat-8719	82	2	highlight	highlight	VERB
easat-8719	82	3	a	a	DET
easat-8719	82	4	“	"	PUNCT
easat-8719	82	5	green	green	ADJ
easat-8719	82	6	recovery	recovery	NOUN
easat-8719	82	7	”	"	PUNCT
easat-8719	82	8	post	post	PROPN
easat-8719	82	9	-	-	ADJ
easat-8719	82	10	covid-19	covid-19	PROPN
easat-8719	82	11	as	as	ADP
easat-8719	82	12	a	a	DET
easat-8719	82	13	strategic	strategic	ADJ
easat-8719	82	14	shift	shift	NOUN
easat-8719	82	15	towards	towards	ADP
easat-8719	82	16	clean	clean	ADJ
easat-8719	82	17	energy	energy	NOUN
easat-8719	82	18	and	and	CCONJ
easat-8719	82	19	resource	resource	NOUN
easat-8719	82	20	efficiency	efficiency	NOUN
easat-8719	82	21	[	[	X
easat-8719	82	22	24	24	NUM
easat-8719	82	23	]	]	PUNCT
easat-8719	82	24	.	.	PUNCT
easat-8719	83	1	707	707	NUM
easat-8719	83	2	edelweiss	edelweiss	PROPN
easat-8719	83	3	applied	apply	VERB
easat-8719	83	4	science	science	NOUN
easat-8719	83	5	and	and	CCONJ
easat-8719	83	6	technology	technology	NOUN
easat-8719	83	7	issn	issn	PROPN
easat-8719	83	8	:	:	PUNCT
easat-8719	83	9	2576	2576	NUM
easat-8719	83	10	-	-	SYM
easat-8719	83	11	8484	8484	NUM
easat-8719	83	12	vol	vol	NOUN
easat-8719	83	13	.	.	PROPN
easat-8719	84	1	9	9	NUM
easat-8719	84	2	,	,	PUNCT
easat-8719	84	3	no	no	INTJ
easat-8719	84	4	.	.	NOUN
easat-8719	84	5	7	7	NUM
easat-8719	84	6	:	:	PUNCT
easat-8719	84	7	704	704	NUM
easat-8719	84	8	-	-	SYM
easat-8719	84	9	718	718	NUM
easat-8719	84	10	,	,	PUNCT
easat-8719	84	11	2025	2025	NUM
easat-8719	84	12	doi	doi	NOUN
easat-8719	84	13	:	:	PUNCT
easat-8719	84	14	10.55214/25768484.v9i7.8719	10.55214/25768484.v9i7.8719	NUM
easat-8719	84	15	©	©	PROPN
easat-8719	84	16	2025	2025	NUM
easat-8719	84	17	by	by	ADP
easat-8719	84	18	the	the	DET
easat-8719	84	19	authors	author	NOUN
easat-8719	84	20	;	;	PUNCT
easat-8719	84	21	licensee	licensee	PROPN
easat-8719	84	22	learning	learning	NOUN
easat-8719	84	23	gate	gate	VERB
easat-8719	84	24	2.5	2.5	NUM
easat-8719	84	25	.	.	PUNCT
easat-8719	85	1	carbon	carbon	NOUN
easat-8719	85	2	emissions	emission	NOUN
easat-8719	85	3	greenhouse	greenhouse	NOUN
easat-8719	85	4	gases	gas	NOUN
easat-8719	85	5	(	(	PUNCT
easat-8719	85	6	ghgs	ghgs	NUM
easat-8719	85	7	)	)	PUNCT
easat-8719	85	8	,	,	PUNCT
easat-8719	85	9	including	include	VERB
easat-8719	85	10	h₂o	h₂o	NOUN
easat-8719	85	11	,	,	PUNCT
easat-8719	85	12	co₂	co₂	NOUN
easat-8719	85	13	,	,	PUNCT
easat-8719	85	14	o₃	o₃	PROPN
easat-8719	85	15	,	,	PUNCT
easat-8719	85	16	and	and	CCONJ
easat-8719	85	17	n₂o	n₂o	PROPN
easat-8719	85	18	,	,	PUNCT
easat-8719	85	19	trap	trap	NOUN
easat-8719	85	20	heat	heat	NOUN
easat-8719	85	21	in	in	ADP
easat-8719	85	22	the	the	DET
easat-8719	85	23	atmosphere	atmosphere	NOUN
easat-8719	85	24	,	,	PUNCT
easat-8719	85	25	regulating	regulate	VERB
easat-8719	85	26	earth	earth	NOUN
easat-8719	85	27	’s	’s	PART
easat-8719	85	28	temperature	temperature	NOUN
easat-8719	85	29	.	.	PUNCT
easat-8719	86	1	this	this	DET
easat-8719	86	2	natural	natural	ADJ
easat-8719	86	3	greenhouse	greenhouse	NOUN
easat-8719	86	4	effect	effect	NOUN
easat-8719	86	5	is	be	AUX
easat-8719	86	6	essential	essential	ADJ
easat-8719	86	7	for	for	ADP
easat-8719	86	8	life	life	NOUN
easat-8719	86	9	,	,	PUNCT
easat-8719	86	10	but	but	CCONJ
easat-8719	86	11	excessive	excessive	ADJ
easat-8719	86	12	ghg	ghg	PROPN
easat-8719	86	13	emissions	emission	NOUN
easat-8719	86	14	for	for	ADP
easat-8719	86	15	human	human	ADJ
easat-8719	86	16	activities	activity	NOUN
easat-8719	86	17	,	,	PUNCT
easat-8719	86	18	especially	especially	ADV
easat-8719	86	19	co₂	co₂	NOUN
easat-8719	86	20	,	,	PUNCT
easat-8719	86	21	from	from	ADP
easat-8719	86	22	fossil	fossil	ADJ
easat-8719	86	23	fuels	fuel	NOUN
easat-8719	86	24	and	and	CCONJ
easat-8719	86	25	deforestation	deforestation	NOUN
easat-8719	86	26	,	,	PUNCT
easat-8719	86	27	are	be	AUX
easat-8719	86	28	driving	drive	VERB
easat-8719	86	29	climate	climate	NOUN
easat-8719	86	30	change	change	NOUN
easat-8719	87	1	[	[	X
easat-8719	87	2	25	25	NUM
easat-8719	87	3	]	]	PUNCT
easat-8719	87	4	.	.	PUNCT
easat-8719	88	1	each	each	DET
easat-8719	88	2	ghg	ghg	PROPN
easat-8719	88	3	has	have	VERB
easat-8719	88	4	a	a	DET
easat-8719	88	5	unique	unique	ADJ
easat-8719	88	6	heat	heat	NOUN
easat-8719	88	7	-	-	PUNCT
easat-8719	88	8	trapping	trap	VERB
easat-8719	88	9	potential	potential	ADJ
easat-8719	88	10	and	and	CCONJ
easat-8719	88	11	atmospheric	atmospheric	ADJ
easat-8719	88	12	lifespan	lifespan	NOUN
easat-8719	88	13	.	.	PUNCT
easat-8719	89	1	sectors	sector	NOUN
easat-8719	89	2	like	like	ADP
easat-8719	89	3	transportation	transportation	NOUN
easat-8719	89	4	contribute	contribute	VERB
easat-8719	89	5	significantly	significantly	ADV
easat-8719	89	6	to	to	ADP
easat-8719	89	7	ghg	ghg	PROPN
easat-8719	89	8	emission	emission	PROPN
easat-8719	89	9	,	,	PUNCT
easat-8719	89	10	and	and	CCONJ
easat-8719	89	11	electric	electric	ADJ
easat-8719	89	12	vehicles	vehicle	NOUN
easat-8719	89	13	(	(	PUNCT
easat-8719	89	14	evs	evs	NOUN
easat-8719	89	15	)	)	PUNCT
easat-8719	89	16	are	be	AUX
easat-8719	89	17	seen	see	VERB
easat-8719	89	18	as	as	ADP
easat-8719	89	19	sustainable	sustainable	ADJ
easat-8719	89	20	alternatives	alternative	NOUN
easat-8719	89	21	,	,	PUNCT
easat-8719	89	22	potentially	potentially	ADV
easat-8719	89	23	reducing	reduce	VERB
easat-8719	89	24	emissions	emission	NOUN
easat-8719	89	25	by	by	ADP
easat-8719	89	26	up	up	ADP
easat-8719	89	27	to	to	PART
easat-8719	89	28	40	40	NUM
easat-8719	89	29	%	%	NOUN
easat-8719	89	30	if	if	SCONJ
easat-8719	89	31	charged	charge	VERB
easat-8719	89	32	with	with	ADP
easat-8719	89	33	renewable	renewable	ADJ
easat-8719	89	34	energy	energy	NOUN
easat-8719	90	1	[	[	X
easat-8719	90	2	26	26	NUM
easat-8719	90	3	]	]	PUNCT
easat-8719	90	4	.	.	PUNCT
easat-8719	91	1	reducing	reduce	VERB
easat-8719	91	2	ghg	ghg	PROPN
easat-8719	91	3	emissions	emission	NOUN
easat-8719	91	4	is	be	AUX
easat-8719	91	5	crucial	crucial	ADJ
easat-8719	91	6	to	to	PART
easat-8719	91	7	counter	counter	VERB
easat-8719	91	8	global	global	ADJ
easat-8719	91	9	warming	warming	NOUN
easat-8719	91	10	and	and	CCONJ
easat-8719	91	11	environmental	environmental	ADJ
easat-8719	91	12	degradation	degradation	NOUN
easat-8719	91	13	[	[	X
easat-8719	91	14	27	27	NUM
easat-8719	91	15	,	,	PUNCT
easat-8719	91	16	28	28	NUM
easat-8719	91	17	]	]	PUNCT
easat-8719	91	18	.	.	PUNCT
easat-8719	92	1	2.6	2.6	NUM
easat-8719	92	2	.	.	PUNCT
easat-8719	92	3	carbon	carbon	NOUN
easat-8719	92	4	tax	tax	NOUN
easat-8719	92	5	taxation	taxation	NOUN
easat-8719	92	6	,	,	PUNCT
easat-8719	92	7	essential	essential	ADJ
easat-8719	92	8	for	for	ADP
easat-8719	92	9	government	government	NOUN
easat-8719	92	10	revenue	revenue	NOUN
easat-8719	92	11	,	,	PUNCT
easat-8719	92	12	funds	fund	VERB
easat-8719	92	13	public	public	ADJ
easat-8719	92	14	services	service	NOUN
easat-8719	92	15	such	such	ADJ
easat-8719	92	16	as	as	ADP
easat-8719	92	17	infrastructure	infrastructure	NOUN
easat-8719	92	18	,	,	PUNCT
easat-8719	92	19	safety	safety	NOUN
easat-8719	92	20	,	,	PUNCT
easat-8719	92	21	health	health	NOUN
easat-8719	92	22	,	,	PUNCT
easat-8719	92	23	and	and	CCONJ
easat-8719	92	24	education	education	NOUN
easat-8719	92	25	[	[	X
easat-8719	92	26	29	29	NUM
easat-8719	92	27	]	]	PUNCT
easat-8719	92	28	.	.	PUNCT
easat-8719	93	1	a	a	DET
easat-8719	93	2	carbon	carbon	NOUN
easat-8719	93	3	tax	tax	NOUN
easat-8719	93	4	,	,	PUNCT
easat-8719	93	5	levied	levy	VERB
easat-8719	93	6	per	per	ADP
easat-8719	93	7	ton	ton	NOUN
easat-8719	93	8	of	of	ADP
easat-8719	93	9	emissions	emission	NOUN
easat-8719	93	10	,	,	PUNCT
easat-8719	93	11	targets	target	VERB
easat-8719	93	12	greenhouse	greenhouse	NOUN
easat-8719	93	13	gases	gas	NOUN
easat-8719	93	14	to	to	PART
easat-8719	93	15	drive	drive	VERB
easat-8719	93	16	a	a	DET
easat-8719	93	17	shift	shift	NOUN
easat-8719	93	18	toward	toward	ADP
easat-8719	93	19	renewable	renewable	ADJ
easat-8719	93	20	energy	energy	NOUN
easat-8719	93	21	and	and	CCONJ
easat-8719	93	22	aligns	align	VERB
easat-8719	93	23	with	with	ADP
easat-8719	93	24	the	the	DET
easat-8719	93	25	polluter	polluter	NOUN
easat-8719	93	26	-	-	PUNCT
easat-8719	93	27	pays	pay	NOUN
easat-8719	93	28	principle	principle	NOUN
easat-8719	93	29	by	by	ADP
easat-8719	93	30	raising	raise	VERB
easat-8719	93	31	the	the	DET
easat-8719	93	32	cost	cost	NOUN
easat-8719	93	33	of	of	ADP
easat-8719	93	34	carbonheavy	carbonheavy	ADJ
easat-8719	93	35	fuels	fuel	NOUN
easat-8719	93	36	,	,	PUNCT
easat-8719	93	37	thereby	thereby	ADV
easat-8719	93	38	promoting	promote	VERB
easat-8719	93	39	sustainable	sustainable	ADJ
easat-8719	93	40	energy	energy	NOUN
easat-8719	93	41	use	use	NOUN
easat-8719	93	42	and	and	CCONJ
easat-8719	93	43	conservation	conservation	NOUN
easat-8719	94	1	[	[	X
easat-8719	94	2	30	30	NUM
easat-8719	94	3	]	]	PUNCT
easat-8719	94	4	.	.	PUNCT
easat-8719	95	1	carbon	carbon	NOUN
easat-8719	95	2	taxes	taxis	NOUN
easat-8719	95	3	are	be	AUX
easat-8719	95	4	core	core	ADJ
easat-8719	95	5	climate	climate	NOUN
easat-8719	95	6	policy	policy	NOUN
easat-8719	95	7	tool	tool	NOUN
easat-8719	95	8	,	,	PUNCT
easat-8719	95	9	commonly	commonly	ADV
easat-8719	95	10	known	know	VERB
easat-8719	95	11	as	as	ADP
easat-8719	95	12	“	"	PUNCT
easat-8719	95	13	green	green	ADJ
easat-8719	95	14	taxes	taxis	NOUN
easat-8719	95	15	”	"	PUNCT
easat-8719	95	16	or	or	CCONJ
easat-8719	95	17	“	"	PUNCT
easat-8719	95	18	pigouvian	pigouvian	ADJ
easat-8719	95	19	taxes	taxis	NOUN
easat-8719	95	20	”	"	PUNCT
easat-8719	95	21	while	while	SCONJ
easat-8719	95	22	they	they	PRON
easat-8719	95	23	effectively	effectively	ADV
easat-8719	95	24	price	price	VERB
easat-8719	95	25	emissions	emission	NOUN
easat-8719	95	26	,	,	PUNCT
easat-8719	95	27	the	the	DET
easat-8719	95	28	exact	exact	ADJ
easat-8719	95	29	reduction	reduction	NOUN
easat-8719	95	30	outcomes	outcome	NOUN
easat-8719	95	31	can	can	AUX
easat-8719	95	32	vary	vary	VERB
easat-8719	95	33	[	[	X
easat-8719	95	34	31	31	NUM
easat-8719	95	35	]	]	PUNCT
easat-8719	95	36	.	.	PUNCT
easat-8719	96	1	countries	country	NOUN
easat-8719	96	2	like	like	ADP
easat-8719	96	3	sweden	sweden	PROPN
easat-8719	96	4	,	,	PUNCT
easat-8719	96	5	ireland	ireland	PROPN
easat-8719	96	6	,	,	PUNCT
easat-8719	96	7	and	and	CCONJ
easat-8719	96	8	switzerland	switzerland	PROPN
easat-8719	96	9	have	have	AUX
easat-8719	96	10	progressively	progressively	ADV
easat-8719	96	11	raised	raise	VERB
easat-8719	96	12	carbon	carbon	NOUN
easat-8719	96	13	tax	tax	NOUN
easat-8719	96	14	rate	rate	NOUN
easat-8719	96	15	to	to	PART
easat-8719	96	16	meet	meet	VERB
easat-8719	96	17	climate	climate	NOUN
easat-8719	96	18	goals	goal	NOUN
easat-8719	96	19	,	,	PUNCT
easat-8719	96	20	demonstrating	demonstrate	VERB
easat-8719	96	21	a	a	DET
easat-8719	96	22	global	global	ADJ
easat-8719	96	23	trend	trend	NOUN
easat-8719	96	24	in	in	ADP
easat-8719	96	25	emissions	emission	NOUN
easat-8719	96	26	regulation	regulation	NOUN
easat-8719	96	27	[	[	X
easat-8719	96	28	30	30	NUM
easat-8719	96	29	]	]	PUNCT
easat-8719	96	30	.	.	PUNCT
easat-8719	97	1	2.7	2.7	NUM
easat-8719	97	2	.	.	X
easat-8719	97	3	hypothesis	hypothesis	NOUN
easat-8719	97	4	2.7.1	2.7.1	NUM
easat-8719	97	5	.	.	PUNCT
easat-8719	98	1	firm	firm	ADJ
easat-8719	98	2	size	size	NOUN
easat-8719	98	3	’s	’s	PART
easat-8719	98	4	impact	impact	NOUN
easat-8719	98	5	on	on	ADP
easat-8719	98	6	carbon	carbon	NOUN
easat-8719	98	7	tax	tax	NOUN
easat-8719	98	8	total	total	ADJ
easat-8719	98	9	assets	asset	NOUN
easat-8719	98	10	,	,	PUNCT
easat-8719	98	11	representing	represent	VERB
easat-8719	98	12	a	a	DET
easat-8719	98	13	company	company	NOUN
easat-8719	98	14	’s	’s	PART
easat-8719	98	15	resources	resource	NOUN
easat-8719	98	16	,	,	PUNCT
easat-8719	98	17	including	include	VERB
easat-8719	98	18	both	both	DET
easat-8719	98	19	fixed	fix	VERB
easat-8719	98	20	and	and	CCONJ
easat-8719	98	21	current	current	ADJ
easat-8719	98	22	assets	asset	NOUN
easat-8719	98	23	,	,	PUNCT
easat-8719	98	24	indicate	indicate	VERB
easat-8719	98	25	its	its	PRON
easat-8719	98	26	production	production	NOUN
easat-8719	98	27	capacity	capacity	NOUN
easat-8719	98	28	.	.	PUNCT
easat-8719	99	1	larger	large	ADJ
easat-8719	99	2	firms	firm	NOUN
easat-8719	99	3	,	,	PUNCT
easat-8719	99	4	with	with	ADP
easat-8719	99	5	greater	great	ADJ
easat-8719	99	6	operational	operational	ADJ
easat-8719	99	7	scale	scale	NOUN
easat-8719	99	8	,	,	PUNCT
easat-8719	99	9	tend	tend	VERB
easat-8719	99	10	to	to	PART
easat-8719	99	11	produce	produce	VERB
easat-8719	99	12	more	more	ADJ
easat-8719	99	13	carbon	carbon	NOUN
easat-8719	99	14	emissions	emission	NOUN
easat-8719	99	15	.	.	PUNCT
easat-8719	100	1	paying	pay	VERB
easat-8719	100	2	for	for	ADP
easat-8719	100	3	these	these	DET
easat-8719	100	4	emissions	emission	NOUN
easat-8719	100	5	signals	signal	VERB
easat-8719	100	6	the	the	DET
easat-8719	100	7	company	company	NOUN
easat-8719	100	8	’s	’s	PART
easat-8719	100	9	commitment	commitment	NOUN
easat-8719	100	10	to	to	ADP
easat-8719	100	11	environmental	environmental	ADJ
easat-8719	100	12	responsibility	responsibility	NOUN
easat-8719	100	13	,	,	PUNCT
easat-8719	100	14	demonstrating	demonstrate	VERB
easat-8719	100	15	a	a	DET
easat-8719	100	16	willingness	willingness	NOUN
easat-8719	100	17	to	to	PART
easat-8719	100	18	incur	incur	VERB
easat-8719	100	19	additional	additional	ADJ
easat-8719	100	20	costs	cost	NOUN
easat-8719	100	21	and	and	CCONJ
easat-8719	100	22	enhancing	enhance	VERB
easat-8719	100	23	its	its	PRON
easat-8719	100	24	competitive	competitive	ADJ
easat-8719	100	25	standing	standing	NOUN
easat-8719	100	26	.	.	PUNCT
easat-8719	101	1	research	research	NOUN
easat-8719	101	2	shows	show	VERB
easat-8719	101	3	that	that	SCONJ
easat-8719	101	4	company	company	NOUN
easat-8719	101	5	size	size	NOUN
easat-8719	101	6	positively	positively	ADV
easat-8719	101	7	and	and	CCONJ
easat-8719	101	8	significantly	significantly	ADV
easat-8719	101	9	impacts	impact	VERB
easat-8719	101	10	carbon	carbon	NOUN
easat-8719	101	11	emissions	emission	NOUN
easat-8719	101	12	disclosure	disclosure	NOUN
easat-8719	101	13	[	[	X
easat-8719	101	14	32	32	NUM
easat-8719	101	15	,	,	PUNCT
easat-8719	101	16	33	33	NUM
easat-8719	101	17	]	]	PUNCT
easat-8719	101	18	.	.	PUNCT
easat-8719	102	1	according	accord	VERB
easat-8719	102	2	to	to	ADP
easat-8719	102	3	the	the	DET
easat-8719	102	4	given	give	VERB
easat-8719	102	5	description	description	NOUN
easat-8719	102	6	,	,	PUNCT
easat-8719	102	7	the	the	DET
easat-8719	102	8	theory	theory	NOUN
easat-8719	102	9	put	put	VERB
easat-8719	102	10	forward	forward	ADV
easat-8719	102	11	is	be	AUX
easat-8719	102	12	a	a	DET
easat-8719	102	13	follow	follow	NOUN
easat-8719	102	14	:	:	PUNCT
easat-8719	102	15	h1	h1	NOUN
easat-8719	102	16	:	:	PUNCT
easat-8719	102	17	firm	firm	ADJ
easat-8719	102	18	size	size	NOUN
easat-8719	102	19	as	as	ADP
easat-8719	102	20	a	a	DET
easat-8719	102	21	significant	significant	ADJ
easat-8719	102	22	positive	positive	ADJ
easat-8719	102	23	impact	impact	NOUN
easat-8719	102	24	on	on	ADP
easat-8719	102	25	carbon	carbon	NOUN
easat-8719	102	26	tax	tax	NOUN
easat-8719	102	27	.	.	PUNCT
easat-8719	103	1	2.7.2	2.7.2	NUM
easat-8719	103	2	.	.	PUNCT
easat-8719	103	3	foreign	foreign	ADJ
easat-8719	103	4	ownership	ownership	NOUN
easat-8719	103	5	’s	’s	PART
easat-8719	103	6	impact	impact	NOUN
easat-8719	103	7	on	on	ADP
easat-8719	103	8	carbon	carbon	NOUN
easat-8719	103	9	tax	tax	NOUN
easat-8719	103	10	companies	company	NOUN
easat-8719	103	11	with	with	ADP
easat-8719	103	12	higher	high	ADJ
easat-8719	103	13	foreign	foreign	ADJ
easat-8719	103	14	ownership	ownership	NOUN
easat-8719	103	15	often	often	ADV
easat-8719	103	16	face	face	VERB
easat-8719	103	17	increased	increase	VERB
easat-8719	103	18	pressure	pressure	NOUN
easat-8719	103	19	to	to	PART
easat-8719	103	20	maintain	maintain	VERB
easat-8719	103	21	social	social	ADJ
easat-8719	103	22	legitimacy	legitimacy	NOUN
easat-8719	103	23	,	,	PUNCT
easat-8719	103	24	as	as	SCONJ
easat-8719	103	25	multinational	multinational	ADJ
easat-8719	103	26	companies	company	NOUN
easat-8719	103	27	are	be	AUX
easat-8719	103	28	typically	typically	ADV
easat-8719	103	29	influenced	influence	VERB
easat-8719	103	30	by	by	ADP
easat-8719	103	31	foreign	foreign	ADJ
easat-8719	103	32	investors	investor	NOUN
easat-8719	103	33	from	from	ADP
easat-8719	103	34	developed	develop	VERB
easat-8719	103	35	countries	country	NOUN
easat-8719	103	36	with	with	ADP
easat-8719	103	37	esg	esg	PROPN
easat-8719	103	38	policies	policy	NOUN
easat-8719	103	39	.	.	PUNCT
easat-8719	104	1	these	these	DET
easat-8719	104	2	investors	investor	NOUN
easat-8719	104	3	prefer	prefer	VERB
easat-8719	104	4	companies	company	NOUN
easat-8719	104	5	with	with	ADP
easat-8719	104	6	strong	strong	ADJ
easat-8719	104	7	environmental	environmental	ADJ
easat-8719	104	8	performance	performance	NOUN
easat-8719	104	9	,	,	PUNCT
easat-8719	104	10	which	which	PRON
easat-8719	104	11	can	can	AUX
easat-8719	104	12	lead	lead	VERB
easat-8719	104	13	to	to	ADP
easat-8719	104	14	better	well	ADJ
easat-8719	104	15	tax	tax	NOUN
easat-8719	104	16	compliance	compliance	NOUN
easat-8719	104	17	and	and	CCONJ
easat-8719	104	18	competitiveness	competitiveness	NOUN
easat-8719	104	19	.	.	PUNCT
easat-8719	105	1	foreign	foreign	ADJ
easat-8719	105	2	ownership	ownership	NOUN
easat-8719	105	3	may	may	AUX
easat-8719	105	4	reduce	reduce	VERB
easat-8719	105	5	greenhouse	greenhouse	NOUN
easat-8719	105	6	gas	gas	NOUN
easat-8719	105	7	emissions	emission	NOUN
easat-8719	105	8	,	,	PUNCT
easat-8719	105	9	enhancing	enhance	VERB
easat-8719	105	10	competitiveness	competitiveness	NOUN
easat-8719	105	11	[	[	X
easat-8719	105	12	13	13	NUM
easat-8719	105	13	]	]	PUNCT
easat-8719	105	14	.	.	PUNCT
easat-8719	106	1	additionally	additionally	ADV
easat-8719	106	2	,	,	PUNCT
easat-8719	106	3	both	both	PRON
easat-8719	106	4	government	government	NOUN
easat-8719	106	5	and	and	CCONJ
easat-8719	106	6	foreign	foreign	ADJ
easat-8719	106	7	ownership	ownership	NOUN
easat-8719	106	8	positively	positively	ADV
easat-8719	106	9	impact	impact	VERB
easat-8719	106	10	carbon	carbon	NOUN
easat-8719	106	11	emissions	emission	NOUN
easat-8719	106	12	disclosure	disclosure	NOUN
easat-8719	106	13	in	in	ADP
easat-8719	106	14	mining	mining	NOUN
easat-8719	106	15	companies	company	NOUN
easat-8719	106	16	[	[	X
easat-8719	106	17	34	34	NUM
easat-8719	106	18	]	]	PUNCT
easat-8719	106	19	.	.	PUNCT
easat-8719	107	1	therefore	therefore	ADV
easat-8719	107	2	,	,	PUNCT
easat-8719	107	3	the	the	DET
easat-8719	107	4	company	company	NOUN
easat-8719	107	5	is	be	AUX
easat-8719	107	6	likely	likely	ADJ
easat-8719	107	7	to	to	PART
easat-8719	107	8	report	report	VERB
easat-8719	107	9	more	more	ADV
easat-8719	107	10	accurate	accurate	ADJ
easat-8719	107	11	carbon	carbon	NOUN
easat-8719	107	12	emissions	emission	NOUN
easat-8719	107	13	,	,	PUNCT
easat-8719	107	14	influencing	influence	VERB
easat-8719	107	15	carbon	carbon	NOUN
easat-8719	107	16	tax	tax	NOUN
easat-8719	107	17	.	.	PUNCT
easat-8719	108	1	according	accord	VERB
easat-8719	108	2	to	to	ADP
easat-8719	108	3	the	the	DET
easat-8719	108	4	given	give	VERB
easat-8719	108	5	description	description	NOUN
easat-8719	108	6	,	,	PUNCT
easat-8719	108	7	the	the	DET
easat-8719	108	8	theory	theory	NOUN
easat-8719	108	9	put	put	VERB
easat-8719	108	10	forward	forward	ADV
easat-8719	108	11	is	be	AUX
easat-8719	108	12	a	a	DET
easat-8719	108	13	follow	follow	NOUN
easat-8719	108	14	:	:	PUNCT
easat-8719	108	15	h2	h2	NOUN
easat-8719	108	16	:	:	PUNCT
easat-8719	108	17	foreign	foreign	ADJ
easat-8719	108	18	ownership	ownership	NOUN
easat-8719	108	19	has	have	VERB
easat-8719	108	20	a	a	DET
easat-8719	108	21	negative	negative	ADJ
easat-8719	108	22	impact	impact	NOUN
easat-8719	108	23	on	on	ADP
easat-8719	108	24	carbon	carbon	NOUN
easat-8719	108	25	tax	tax	NOUN
easat-8719	108	26	.	.	PUNCT
easat-8719	109	1	2.7.3	2.7.3	X
easat-8719	109	2	.	.	PUNCT
easat-8719	109	3	board	board	NOUN
easat-8719	109	4	diversity	diversity	NOUN
easat-8719	109	5	’s	’s	PART
easat-8719	109	6	impact	impact	NOUN
easat-8719	109	7	on	on	ADP
easat-8719	109	8	carbon	carbon	NOUN
easat-8719	109	9	tax	tax	NOUN
easat-8719	109	10	the	the	DET
easat-8719	109	11	presence	presence	NOUN
easat-8719	109	12	of	of	ADP
easat-8719	109	13	woman	woman	NOUN
easat-8719	109	14	at	at	ADP
easat-8719	109	15	the	the	DET
easat-8719	109	16	top	top	ADJ
easat-8719	109	17	levels	level	NOUN
easat-8719	109	18	of	of	ADP
easat-8719	109	19	a	a	DET
easat-8719	109	20	company	company	NOUN
easat-8719	109	21	is	be	AUX
easat-8719	109	22	linked	link	VERB
easat-8719	109	23	to	to	ADP
easat-8719	109	24	a	a	DET
easat-8719	109	25	more	more	ADV
easat-8719	109	26	collaborative	collaborative	ADJ
easat-8719	109	27	,	,	PUNCT
easat-8719	109	28	inclusive	inclusive	ADJ
easat-8719	109	29	,	,	PUNCT
easat-8719	109	30	socially	socially	ADV
easat-8719	109	31	responsible	responsible	ADJ
easat-8719	109	32	,	,	PUNCT
easat-8719	109	33	and	and	CCONJ
easat-8719	109	34	long	long	ADJ
easat-8719	109	35	-	-	PUNCT
easat-8719	109	36	term	term	NOUN
easat-8719	109	37	-	-	PUNCT
easat-8719	109	38	oriented	orient	VERB
easat-8719	109	39	leadership	leadership	NOUN
easat-8719	109	40	style	style	NOUN
easat-8719	109	41	,	,	PUNCT
easat-8719	109	42	which	which	PRON
easat-8719	109	43	enhances	enhance	VERB
easat-8719	109	44	management	management	NOUN
easat-8719	109	45	quality	quality	NOUN
easat-8719	109	46	and	and	CCONJ
easat-8719	109	47	risk	risk	NOUN
easat-8719	109	48	management	management	NOUN
easat-8719	109	49	.	.	PUNCT
easat-8719	110	1	woman	woman	NOUN
easat-8719	110	2	are	be	AUX
easat-8719	110	3	perceived	perceive	VERB
easat-8719	110	4	as	as	ADP
easat-8719	110	5	more	more	ADV
easat-8719	110	6	transparent	transparent	ADJ
easat-8719	110	7	and	and	CCONJ
easat-8719	110	8	accountable	accountable	ADJ
easat-8719	110	9	,	,	PUNCT
easat-8719	110	10	making	make	VERB
easat-8719	110	11	carbon	carbon	NOUN
easat-8719	110	12	emission	emission	NOUN
easat-8719	110	13	reporting	report	VERB
easat-8719	110	14	a	a	DET
easat-8719	110	15	priority	priority	NOUN
easat-8719	110	16	.	.	PUNCT
easat-8719	111	1	gender	gender	NOUN
easat-8719	111	2	diversity	diversity	NOUN
easat-8719	111	3	in	in	ADP
easat-8719	111	4	management	management	NOUN
easat-8719	111	5	,	,	PUNCT
easat-8719	111	6	especially	especially	ADV
easat-8719	111	7	when	when	SCONJ
easat-8719	111	8	woman	woman	NOUN
easat-8719	111	9	play	play	VERB
easat-8719	111	10	prominent	prominent	ADJ
easat-8719	111	11	roles	role	NOUN
easat-8719	111	12	outside	outside	ADP
easat-8719	111	13	the	the	DET
easat-8719	111	14	company	company	NOUN
easat-8719	111	15	,	,	PUNCT
easat-8719	111	16	has	have	VERB
easat-8719	111	17	a	a	DET
easat-8719	111	18	stronger	strong	ADJ
easat-8719	111	19	impact	impact	NOUN
easat-8719	111	20	on	on	ADP
easat-8719	111	21	mitigating	mitigate	VERB
easat-8719	111	22	climate	climate	NOUN
easat-8719	111	23	change	change	NOUN
easat-8719	111	24	.	.	PUNCT
easat-8719	112	1	studies	study	NOUN
easat-8719	112	2	show	show	VERB
easat-8719	112	3	that	that	SCONJ
easat-8719	112	4	companies	company	NOUN
easat-8719	112	5	by	by	ADP
easat-8719	112	6	5	5	NUM
easat-8719	112	7	%	%	NOUN
easat-8719	112	8	more	more	ADJ
easat-8719	112	9	than	than	ADP
easat-8719	112	10	those	those	PRON
easat-8719	112	11	with	with	ADP
easat-8719	112	12	male	male	NOUN
easat-8719	112	13	-	-	PUNCT
easat-8719	112	14	dominated	dominate	VERB
easat-8719	112	15	leadership	leadership	NOUN
easat-8719	112	16	[	[	X
easat-8719	112	17	35	35	NUM
easat-8719	112	18	]	]	PUNCT
easat-8719	112	19	and	and	CCONJ
easat-8719	112	20	have	have	VERB
easat-8719	112	21	lower	low	ADJ
easat-8719	112	22	emissions	emission	NOUN
easat-8719	112	23	overall	overall	ADV
easat-8719	112	24	[	[	X
easat-8719	112	25	36	36	NUM
easat-8719	112	26	]	]	PUNCT
easat-8719	112	27	.	.	PUNCT
easat-8719	113	1	according	accord	VERB
easat-8719	113	2	to	to	ADP
easat-8719	113	3	the	the	DET
easat-8719	113	4	given	give	VERB
easat-8719	113	5	description	description	NOUN
easat-8719	113	6	,	,	PUNCT
easat-8719	113	7	the	the	DET
easat-8719	113	8	theory	theory	NOUN
easat-8719	113	9	put	put	VERB
easat-8719	113	10	forward	forward	ADV
easat-8719	113	11	is	be	AUX
easat-8719	113	12	a	a	DET
easat-8719	113	13	follow	follow	NOUN
easat-8719	113	14	:	:	PUNCT
easat-8719	113	15	h3	h3	NOUN
easat-8719	113	16	:	:	PUNCT
easat-8719	113	17	board	board	NOUN
easat-8719	113	18	diversity	diversity	NOUN
easat-8719	113	19	has	have	VERB
easat-8719	113	20	a	a	DET
easat-8719	113	21	negative	negative	ADJ
easat-8719	113	22	impact	impact	NOUN
easat-8719	113	23	on	on	ADP
easat-8719	113	24	carbon	carbon	NOUN
easat-8719	113	25	tax	tax	NOUN
easat-8719	113	26	.	.	PUNCT
easat-8719	114	1	708	708	NUM
easat-8719	114	2	edelweiss	edelweiss	PROPN
easat-8719	114	3	applied	apply	VERB
easat-8719	114	4	science	science	NOUN
easat-8719	114	5	and	and	CCONJ
easat-8719	114	6	technology	technology	NOUN
easat-8719	114	7	issn	issn	PROPN
easat-8719	114	8	:	:	PUNCT
easat-8719	114	9	2576	2576	NUM
easat-8719	114	10	-	-	SYM
easat-8719	114	11	8484	8484	NUM
easat-8719	114	12	vol	vol	NOUN
easat-8719	114	13	.	.	PROPN
easat-8719	115	1	9	9	NUM
easat-8719	115	2	,	,	PUNCT
easat-8719	115	3	no	no	INTJ
easat-8719	115	4	.	.	NOUN
easat-8719	115	5	7	7	NUM
easat-8719	115	6	:	:	PUNCT
easat-8719	115	7	704	704	NUM
easat-8719	115	8	-	-	SYM
easat-8719	115	9	718	718	NUM
easat-8719	115	10	,	,	PUNCT
easat-8719	115	11	2025	2025	NUM
easat-8719	115	12	doi	doi	NOUN
easat-8719	115	13	:	:	PUNCT
easat-8719	115	14	10.55214/25768484.v9i7.8719	10.55214/25768484.v9i7.8719	NUM
easat-8719	115	15	©	©	PROPN
easat-8719	115	16	2025	2025	NUM
easat-8719	115	17	by	by	ADP
easat-8719	115	18	the	the	DET
easat-8719	115	19	authors	author	NOUN
easat-8719	115	20	;	;	PUNCT
easat-8719	115	21	licensee	licensee	PROPN
easat-8719	115	22	learning	learning	NOUN
easat-8719	115	23	gate	gate	NOUN
easat-8719	115	24	3	3	NUM
easat-8719	115	25	.	.	PUNCT
easat-8719	115	26	methodology	methodology	NOUN
easat-8719	115	27	this	this	DET
easat-8719	115	28	study	study	NOUN
easat-8719	115	29	focuses	focus	VERB
easat-8719	115	30	on	on	ADP
easat-8719	115	31	companies	company	NOUN
easat-8719	115	32	listed	list	VERB
easat-8719	115	33	in	in	ADP
easat-8719	115	34	the	the	DET
easat-8719	115	35	energy	energy	NOUN
easat-8719	115	36	sector	sector	NOUN
easat-8719	115	37	on	on	ADP
easat-8719	115	38	the	the	DET
easat-8719	115	39	indonesia	indonesia	PROPN
easat-8719	115	40	stock	stock	PROPN
easat-8719	115	41	exchange	exchange	PROPN
easat-8719	115	42	(	(	PUNCT
easat-8719	115	43	idx	idx	PROPN
easat-8719	115	44	)	)	PUNCT
easat-8719	115	45	during	during	ADP
easat-8719	115	46	the	the	DET
easat-8719	115	47	period	period	NOUN
easat-8719	115	48	of	of	ADP
easat-8719	115	49	2021	2021	NUM
easat-8719	115	50	-	-	SYM
easat-8719	115	51	2023	2023	NUM
easat-8719	115	52	.	.	PUNCT
easat-8719	116	1	a	a	DET
easat-8719	116	2	total	total	NOUN
easat-8719	116	3	of	of	ADP
easat-8719	116	4	87	87	NUM
easat-8719	116	5	companies	company	NOUN
easat-8719	116	6	will	will	AUX
easat-8719	116	7	be	be	AUX
easat-8719	116	8	included	include	VERB
easat-8719	116	9	in	in	ADP
easat-8719	116	10	the	the	DET
easat-8719	116	11	sample	sample	NOUN
easat-8719	116	12	,	,	PUNCT
easat-8719	116	13	based	base	VERB
easat-8719	116	14	on	on	ADP
easat-8719	116	15	specific	specific	ADJ
easat-8719	116	16	criteria	criterion	NOUN
easat-8719	116	17	,	,	PUNCT
easat-8719	116	18	which	which	PRON
easat-8719	116	19	exclude	exclude	VERB
easat-8719	116	20	companies	company	NOUN
easat-8719	116	21	that	that	PRON
easat-8719	116	22	were	be	AUX
easat-8719	116	23	delisted	delist	VERB
easat-8719	116	24	between	between	ADP
easat-8719	116	25	2021	2021	NUM
easat-8719	116	26	and	and	CCONJ
easat-8719	116	27	2023	2023	NUM
easat-8719	116	28	and	and	CCONJ
easat-8719	116	29	companies	company	NOUN
easat-8719	116	30	that	that	PRON
easat-8719	116	31	did	do	AUX
easat-8719	116	32	not	not	PART
easat-8719	116	33	provide	provide	VERB
easat-8719	116	34	complete	complete	ADJ
easat-8719	116	35	reports	report	NOUN
easat-8719	116	36	on	on	ADP
easat-8719	116	37	carbon	carbon	NOUN
easat-8719	116	38	emissions	emission	NOUN
easat-8719	116	39	for	for	ADP
easat-8719	116	40	specified	specified	ADJ
easat-8719	116	41	period	period	NOUN
easat-8719	116	42	.	.	PUNCT
easat-8719	117	1	the	the	DET
easat-8719	117	2	inclusion	inclusion	NOUN
easat-8719	117	3	criteria	criterion	NOUN
easat-8719	117	4	are	be	AUX
easat-8719	117	5	as	as	SCONJ
easat-8719	117	6	follows	follow	VERB
easat-8719	117	7	:	:	PUNCT
easat-8719	117	8	1	1	X
easat-8719	117	9	.	.	X
easat-8719	117	10	companies	company	NOUN
easat-8719	117	11	listed	list	VERB
easat-8719	117	12	on	on	ADP
easat-8719	117	13	the	the	DET
easat-8719	117	14	idx	idx	NOUN
easat-8719	117	15	in	in	ADP
easat-8719	117	16	the	the	DET
easat-8719	117	17	energy	energy	NOUN
easat-8719	117	18	sector	sector	NOUN
easat-8719	117	19	during	during	ADP
easat-8719	117	20	2021	2021	NUM
easat-8719	117	21	-	-	SYM
easat-8719	117	22	2023	2023	NUM
easat-8719	117	23	.	.	PUNCT
easat-8719	118	1	2	2	X
easat-8719	118	2	.	.	X
easat-8719	118	3	companies	company	NOUN
easat-8719	118	4	that	that	PRON
easat-8719	118	5	have	have	AUX
easat-8719	118	6	published	publish	VERB
easat-8719	118	7	complete	complete	ADJ
easat-8719	118	8	financial	financial	ADJ
easat-8719	118	9	reports	report	NOUN
easat-8719	118	10	for	for	ADP
easat-8719	118	11	the	the	DET
easat-8719	118	12	years	year	NOUN
easat-8719	118	13	2021	2021	NUM
easat-8719	118	14	-	-	SYM
easat-8719	118	15	2023	2023	NUM
easat-8719	118	16	.	.	PUNCT
easat-8719	119	1	3	3	X
easat-8719	119	2	.	.	X
easat-8719	119	3	companies	company	NOUN
easat-8719	119	4	that	that	PRON
easat-8719	119	5	have	have	AUX
easat-8719	119	6	reported	report	VERB
easat-8719	119	7	their	their	PRON
easat-8719	119	8	carbon	carbon	NOUN
easat-8719	119	9	emissions	emission	NOUN
easat-8719	119	10	for	for	ADP
easat-8719	119	11	the	the	DET
easat-8719	119	12	period	period	NOUN
easat-8719	119	13	2021	2021	NUM
easat-8719	119	14	-	-	SYM
easat-8719	119	15	2023	2023	NUM
easat-8719	119	16	.	.	PUNCT
easat-8719	120	1	table	table	NOUN
easat-8719	120	2	1	1	NUM
easat-8719	120	3	.	.	PUNCT
easat-8719	120	4	research	research	NOUN
easat-8719	120	5	sample	sample	NOUN
easat-8719	120	6	.	.	PUNCT
easat-8719	121	1	no	no	INTJ
easat-8719	121	2	.	.	PUNCT
easat-8719	122	1	description	description	NOUN
easat-8719	122	2	total	total	VERB
easat-8719	122	3	1	1	NUM
easat-8719	122	4	companies	company	NOUN
easat-8719	122	5	listed	list	VERB
easat-8719	122	6	on	on	ADP
easat-8719	122	7	idx	idx	NOUN
easat-8719	122	8	in	in	ADP
easat-8719	122	9	the	the	DET
easat-8719	122	10	energy	energy	NOUN
easat-8719	122	11	sector	sector	NOUN
easat-8719	122	12	during	during	ADP
easat-8719	122	13	2021	2021	NUM
easat-8719	122	14	-	-	SYM
easat-8719	122	15	2023	2023	NUM
easat-8719	122	16	.	.	PUNCT
easat-8719	123	1	87	87	NUM
easat-8719	123	2	2	2	NUM
easat-8719	123	3	companies	company	NOUN
easat-8719	123	4	that	that	PRON
easat-8719	123	5	did	do	AUX
easat-8719	123	6	not	not	PART
easat-8719	123	7	provide	provide	VERB
easat-8719	123	8	their	their	PRON
easat-8719	123	9	financial	financial	ADJ
easat-8719	123	10	report	report	NOUN
easat-8719	123	11	consecutively	consecutively	ADV
easat-8719	123	12	for	for	ADP
easat-8719	123	13	2021	2021	NUM
easat-8719	123	14	-	-	SYM
easat-8719	123	15	2023	2023	NUM
easat-8719	123	16	.	.	PUNCT
easat-8719	123	17	0	0	NUM
easat-8719	123	18	3	3	NUM
easat-8719	123	19	companies	company	NOUN
easat-8719	123	20	that	that	PRON
easat-8719	123	21	did	do	AUX
easat-8719	123	22	not	not	PART
easat-8719	123	23	provide	provide	VERB
easat-8719	123	24	a	a	DET
easat-8719	123	25	consecutive	consecutive	ADJ
easat-8719	123	26	report	report	NOUN
easat-8719	123	27	needed	need	VERB
easat-8719	123	28	in	in	ADP
easat-8719	123	29	the	the	DET
easat-8719	123	30	report	report	NOUN
easat-8719	123	31	2021	2021	NUM
easat-8719	123	32	-	-	SYM
easat-8719	123	33	2023	2023	NUM
easat-8719	123	34	.	.	PUNCT
easat-8719	124	1	-64	-64	PUNCT
easat-8719	124	2	number	number	NOUN
easat-8719	124	3	of	of	ADP
easat-8719	124	4	companies	company	NOUN
easat-8719	124	5	included	include	VERB
easat-8719	124	6	in	in	ADP
easat-8719	124	7	the	the	DET
easat-8719	124	8	sample	sample	NOUN
easat-8719	124	9	23	23	NUM
easat-8719	124	10	observation	observation	NOUN
easat-8719	124	11	period	period	NOUN
easat-8719	124	12	3	3	NUM
easat-8719	124	13	number	number	NOUN
easat-8719	124	14	of	of	ADP
easat-8719	124	15	companies	company	NOUN
easat-8719	124	16	analyzed	analyze	VERB
easat-8719	124	17	69	69	NUM
easat-8719	124	18	to	to	PART
easat-8719	124	19	gather	gather	VERB
easat-8719	124	20	the	the	DET
easat-8719	124	21	required	require	VERB
easat-8719	124	22	company	company	NOUN
easat-8719	124	23	data	datum	NOUN
easat-8719	124	24	,	,	PUNCT
easat-8719	124	25	this	this	DET
easat-8719	124	26	study	study	NOUN
easat-8719	124	27	will	will	AUX
easat-8719	124	28	utilize	utilize	VERB
easat-8719	124	29	the	the	DET
easat-8719	124	30	lseg	lseg	PROPN
easat-8719	124	31	(	(	PUNCT
easat-8719	124	32	refinitiv	refinitiv	NOUN
easat-8719	124	33	)	)	PUNCT
easat-8719	124	34	tool	tool	NOUN
easat-8719	124	35	,	,	PUNCT
easat-8719	124	36	which	which	PRON
easat-8719	124	37	will	will	AUX
easat-8719	124	38	be	be	AUX
easat-8719	124	39	instrumental	instrumental	ADJ
easat-8719	124	40	in	in	ADP
easat-8719	124	41	retrieving	retrieve	VERB
easat-8719	124	42	and	and	CCONJ
easat-8719	124	43	verifying	verify	VERB
easat-8719	124	44	the	the	DET
easat-8719	124	45	relevant	relevant	ADJ
easat-8719	124	46	data	datum	NOUN
easat-8719	124	47	for	for	ADP
easat-8719	124	48	the	the	DET
easat-8719	124	49	analysis	analysis	NOUN
easat-8719	124	50	.	.	PUNCT
easat-8719	125	1	3.1	3.1	NUM
easat-8719	125	2	.	.	PUNCT
easat-8719	125	3	operational	operational	ADJ
easat-8719	125	4	variable	variable	ADJ
easat-8719	125	5	3.1.1	3.1.1	NUM
easat-8719	125	6	.	.	PUNCT
easat-8719	126	1	carbon	carbon	NOUN
easat-8719	126	2	tax	tax	NOUN
easat-8719	126	3	carbon	carbon	NOUN
easat-8719	126	4	tax	tax	NOUN
easat-8719	126	5	is	be	AUX
easat-8719	126	6	a	a	DET
easat-8719	126	7	levy	levy	NOUN
easat-8719	126	8	imposed	impose	VERB
easat-8719	126	9	on	on	ADP
easat-8719	126	10	carbon	carbon	NOUN
easat-8719	126	11	emissions	emission	NOUN
easat-8719	126	12	that	that	PRON
easat-8719	126	13	negatively	negatively	ADV
easat-8719	126	14	impact	impact	VERB
easat-8719	126	15	the	the	DET
easat-8719	126	16	environment	environment	NOUN
easat-8719	126	17	.	.	PUNCT
easat-8719	127	1	it	it	PRON
easat-8719	127	2	is	be	AUX
easat-8719	127	3	applied	apply	VERB
easat-8719	127	4	to	to	ADP
easat-8719	127	5	emissions	emission	NOUN
easat-8719	127	6	exceeding	exceed	VERB
easat-8719	127	7	a	a	DET
easat-8719	127	8	set	set	NOUN
easat-8719	127	9	threshold	threshold	NOUN
easat-8719	127	10	,	,	PUNCT
easat-8719	127	11	as	as	SCONJ
easat-8719	127	12	outlined	outline	VERB
easat-8719	127	13	in	in	ADP
easat-8719	127	14	presidential	presidential	ADJ
easat-8719	127	15	regulation	regulation	NOUN
easat-8719	127	16	number	number	NOUN
easat-8719	127	17	98	98	NUM
easat-8719	127	18	of	of	ADP
easat-8719	127	19	2021	2021	NUM
easat-8719	127	20	and	and	CCONJ
easat-8719	127	21	detailed	detail	VERB
easat-8719	127	22	in	in	ADP
easat-8719	127	23	law	law	NOUN
easat-8719	127	24	number	number	NOUN
easat-8719	127	25	7	7	NUM
easat-8719	127	26	of	of	ADP
easat-8719	127	27	2021	2021	NUM
easat-8719	127	28	concerning	concern	VERB
easat-8719	127	29	the	the	DET
easat-8719	127	30	harmonization	harmonization	NOUN
easat-8719	127	31	of	of	ADP
easat-8719	127	32	tax	tax	NOUN
easat-8719	127	33	regulations	regulation	NOUN
easat-8719	127	34	.	.	PUNCT
easat-8719	128	1	this	this	DET
easat-8719	128	2	tax	tax	NOUN
easat-8719	128	3	targets	target	NOUN
easat-8719	128	4	carbon	carbon	NOUN
easat-8719	128	5	dioxide	dioxide	NOUN
easat-8719	128	6	(	(	PUNCT
easat-8719	128	7	co₂	co₂	NOUN
easat-8719	128	8	)	)	PUNCT
easat-8719	128	9	and	and	CCONJ
easat-8719	128	10	other	other	ADJ
easat-8719	128	11	greenhouse	greenhouse	NOUN
easat-8719	128	12	gas	gas	NOUN
easat-8719	128	13	emissions	emission	NOUN
easat-8719	128	14	to	to	PART
easat-8719	128	15	reduce	reduce	VERB
easat-8719	128	16	carbon	carbon	NOUN
easat-8719	128	17	output	output	NOUN
easat-8719	128	18	and	and	CCONJ
easat-8719	128	19	promote	promote	VERB
easat-8719	128	20	the	the	DET
easat-8719	128	21	use	use	NOUN
easat-8719	128	22	of	of	ADP
easat-8719	128	23	cleaner	clean	ADJ
easat-8719	128	24	energy	energy	NOUN
easat-8719	128	25	sources	source	NOUN
easat-8719	128	26	[	[	X
easat-8719	128	27	30	30	NUM
easat-8719	128	28	]	]	PUNCT
easat-8719	128	29	.	.	PUNCT
easat-8719	129	1	in	in	ADP
easat-8719	129	2	indonesia	indonesia	PROPN
easat-8719	129	3	,	,	PUNCT
easat-8719	129	4	the	the	DET
easat-8719	129	5	carbon	carbon	NOUN
easat-8719	129	6	tax	tax	NOUN
easat-8719	129	7	it	it	PRON
easat-8719	129	8	set	set	VERB
easat-8719	129	9	at	at	ADP
easat-8719	129	10	idr	idr	PROPN
easat-8719	129	11	30	30	NUM
easat-8719	129	12	per	per	ADP
easat-8719	129	13	kilogram	kilogram	PROPN
easat-8719	129	14	of	of	ADP
easat-8719	129	15	co₂	co₂	PROPN
easat-8719	129	16	equivalent	equivalent	ADJ
easat-8719	129	17	(	(	PUNCT
easat-8719	129	18	co₂e	co₂e	NOUN
easat-8719	129	19	)	)	PUNCT
easat-8719	129	20	.	.	PUNCT
easat-8719	130	1	the	the	DET
easat-8719	130	2	formula	formula	NOUN
easat-8719	130	3	for	for	ADP
easat-8719	130	4	calculating	calculate	VERB
easat-8719	130	5	the	the	DET
easat-8719	130	6	tax	tax	NOUN
easat-8719	130	7	is	be	AUX
easat-8719	130	8	as	as	SCONJ
easat-8719	130	9	follows	follow	VERB
easat-8719	130	10	:	:	PUNCT
easat-8719	130	11	ct	ct	NUM
easat-8719	130	12	(	(	PUNCT
easat-8719	130	13	carbon	carbon	NOUN
easat-8719	130	14	tax	tax	NOUN
easat-8719	130	15	)	)	PUNCT
easat-8719	130	16	=	=	SYM
easat-8719	130	17	total	total	ADJ
easat-8719	130	18	carbon	carbon	NOUN
easat-8719	130	19	emissions	emission	NOUN
easat-8719	130	20	x	x	SYM
easat-8719	130	21	tax	tax	NOUN
easat-8719	130	22	rate	rate	NOUN
easat-8719	130	23	3.1.2	3.1.2	PROPN
easat-8719	130	24	.	.	PUNCT
easat-8719	130	25	firm	firm	ADJ
easat-8719	130	26	size	size	NOUN
easat-8719	130	27	company	company	NOUN
easat-8719	130	28	size	size	NOUN
easat-8719	130	29	refers	refer	VERB
easat-8719	130	30	to	to	ADP
easat-8719	130	31	the	the	DET
easat-8719	130	32	scale	scale	NOUN
easat-8719	130	33	of	of	ADP
easat-8719	130	34	a	a	DET
easat-8719	130	35	company	company	NOUN
easat-8719	130	36	,	,	PUNCT
easat-8719	130	37	measured	measure	VERB
easat-8719	130	38	by	by	ADP
easat-8719	130	39	total	total	ADJ
easat-8719	130	40	assets	asset	NOUN
easat-8719	130	41	,	,	PUNCT
easat-8719	130	42	number	number	NOUN
easat-8719	130	43	of	of	ADP
easat-8719	130	44	employees	employee	NOUN
easat-8719	130	45	,	,	PUNCT
easat-8719	130	46	sales	sale	NOUN
easat-8719	130	47	or	or	CCONJ
easat-8719	130	48	revenue	revenue	NOUN
easat-8719	130	49	,	,	PUNCT
easat-8719	130	50	and	and	CCONJ
easat-8719	130	51	market	market	NOUN
easat-8719	130	52	capitalization	capitalization	NOUN
easat-8719	130	53	.	.	PUNCT
easat-8719	131	1	larger	large	ADJ
easat-8719	131	2	companies	company	NOUN
easat-8719	131	3	typically	typically	ADV
easat-8719	131	4	attract	attract	VERB
easat-8719	131	5	greater	great	ADJ
easat-8719	131	6	public	public	ADJ
easat-8719	131	7	attention	attention	NOUN
easat-8719	131	8	and	and	CCONJ
easat-8719	131	9	possess	possess	VERB
easat-8719	131	10	more	more	ADV
easat-8719	131	11	substantial	substantial	ADJ
easat-8719	131	12	resources	resource	NOUN
easat-8719	131	13	[	[	X
easat-8719	131	14	37	37	NUM
easat-8719	131	15	]	]	PUNCT
easat-8719	131	16	.	.	PUNCT
easat-8719	132	1	the	the	DET
easat-8719	132	2	formula	formula	NOUN
easat-8719	132	3	for	for	ADP
easat-8719	132	4	calculating	calculate	VERB
easat-8719	132	5	company	company	NOUN
easat-8719	132	6	size	size	NOUN
easat-8719	132	7	is	be	AUX
easat-8719	132	8	as	as	SCONJ
easat-8719	132	9	follows	follow	VERB
easat-8719	132	10	:	:	PUNCT
easat-8719	132	11	fs	fs	X
easat-8719	132	12	(	(	PUNCT
easat-8719	132	13	firm	firm	ADJ
easat-8719	132	14	size	size	NOUN
easat-8719	132	15	)	)	PUNCT
easat-8719	133	1	=	=	PUNCT
easat-8719	134	1	total	total	ADJ
easat-8719	134	2	assets	asset	NOUN
easat-8719	134	3	3.1.3	3.1.3	NUM
easat-8719	134	4	.	.	PUNCT
easat-8719	135	1	foreign	foreign	ADJ
easat-8719	135	2	ownership	ownership	NOUN
easat-8719	135	3	ownership	ownership	NOUN
easat-8719	135	4	structure	structure	NOUN
easat-8719	135	5	is	be	AUX
easat-8719	135	6	a	a	DET
easat-8719	135	7	key	key	ADJ
easat-8719	135	8	indicator	indicator	NOUN
easat-8719	135	9	of	of	ADP
easat-8719	135	10	a	a	DET
easat-8719	135	11	company	company	NOUN
easat-8719	135	12	’s	’s	PART
easat-8719	135	13	performance	performance	NOUN
easat-8719	135	14	.	.	PUNCT
easat-8719	136	1	according	accord	VERB
easat-8719	136	2	to	to	ADP
easat-8719	136	3	law	law	NOUN
easat-8719	136	4	number	number	NOUN
easat-8719	136	5	25	25	NUM
easat-8719	136	6	of	of	ADP
easat-8719	136	7	2017	2017	NUM
easat-8719	136	8	concerning	concern	VERB
easat-8719	136	9	investment	investment	NOUN
easat-8719	136	10	,	,	PUNCT
easat-8719	136	11	foreign	foreign	ADJ
easat-8719	136	12	ownership	ownership	NOUN
easat-8719	136	13	includes	include	VERB
easat-8719	136	14	investments	investment	NOUN
easat-8719	136	15	mare	mare	NOUN
easat-8719	136	16	by	by	ADP
easat-8719	136	17	foreign	foreign	ADJ
easat-8719	136	18	individuals	individual	NOUN
easat-8719	136	19	,	,	PUNCT
easat-8719	136	20	business	business	NOUN
easat-8719	136	21	entities	entity	NOUN
easat-8719	136	22	,	,	PUNCT
easat-8719	136	23	and	and	CCONJ
easat-8719	136	24	foreign	foreign	ADJ
easat-8719	136	25	governments	government	NOUN
easat-8719	136	26	within	within	ADP
easat-8719	136	27	the	the	DET
easat-8719	136	28	republic	republic	NOUN
easat-8719	136	29	of	of	ADP
easat-8719	136	30	indonesia	indonesia	PROPN
easat-8719	136	31	.	.	PUNCT
easat-8719	137	1	the	the	DET
easat-8719	137	2	formula	formula	NOUN
easat-8719	137	3	of	of	ADP
easat-8719	137	4	calculating	calculate	VERB
easat-8719	137	5	foreign	foreign	ADJ
easat-8719	137	6	ownership	ownership	NOUN
easat-8719	137	7	is	be	AUX
easat-8719	137	8	as	as	ADV
easat-8719	137	9	follow	follow	VERB
easat-8719	137	10	:	:	PUNCT
easat-8719	137	11	fo	fo	INTJ
easat-8719	137	12	(	(	PUNCT
easat-8719	137	13	foreign	foreign	ADJ
easat-8719	137	14	ownership	ownership	NOUN
easat-8719	137	15	)	)	PUNCT
easat-8719	137	16	=	=	SYM
easat-8719	137	17	total	total	ADJ
easat-8719	137	18	shares	share	NOUN
easat-8719	137	19	owned	own	VERB
easat-8719	137	20	by	by	ADP
easat-8719	137	21	foreigners	foreigner	NOUN
easat-8719	137	22	total	total	ADJ
easat-8719	137	23	shares	share	NOUN
easat-8719	137	24	outstanding	outstanding	ADJ
easat-8719	137	25	x	x	NUM
easat-8719	137	26	100	100	NUM
easat-8719	137	27	%	%	NOUN
easat-8719	137	28	3.1.4	3.1.4	NUM
easat-8719	137	29	.	.	PUNCT
easat-8719	137	30	board	board	NOUN
easat-8719	137	31	diversity	diversity	NOUN
easat-8719	137	32	the	the	DET
easat-8719	137	33	impact	impact	NOUN
easat-8719	137	34	of	of	ADP
easat-8719	137	35	female	female	ADJ
easat-8719	137	36	directors	director	NOUN
easat-8719	137	37	on	on	ADP
easat-8719	137	38	company	company	NOUN
easat-8719	137	39	carbon	carbon	NOUN
easat-8719	137	40	emissions	emission	NOUN
easat-8719	137	41	may	may	AUX
easat-8719	137	42	differ	differ	VERB
easat-8719	137	43	from	from	ADP
easat-8719	137	44	that	that	PRON
easat-8719	137	45	of	of	ADP
easat-8719	137	46	male	male	ADJ
easat-8719	137	47	directors	director	NOUN
easat-8719	137	48	due	due	ADJ
easat-8719	137	49	to	to	ADP
easat-8719	137	50	variations	variation	NOUN
easat-8719	137	51	in	in	ADP
easat-8719	137	52	value	value	NOUN
easat-8719	137	53	and	and	CCONJ
easat-8719	137	54	risk	risk	NOUN
easat-8719	137	55	preferences	preference	NOUN
easat-8719	137	56	.	.	PUNCT
easat-8719	138	1	women	woman	NOUN
easat-8719	138	2	are	be	AUX
easat-8719	138	3	generally	generally	ADV
easat-8719	138	4	considered	consider	VERB
easat-8719	138	5	more	more	ADV
easat-8719	138	6	pro	pro	ADJ
easat-8719	138	7	-	-	ADJ
easat-8719	138	8	social	social	ADJ
easat-8719	138	9	and	and	CCONJ
easat-8719	138	10	altruistic	altruistic	ADJ
easat-8719	138	11	,	,	PUNCT
easat-8719	138	12	and	and	CCONJ
easat-8719	138	13	are	be	AUX
easat-8719	138	14	more	more	ADV
easat-8719	138	15	likely	likely	ADJ
easat-8719	138	16	to	to	PART
easat-8719	138	17	prioritize	prioritize	VERB
easat-8719	138	18	stakeholder	stakeholder	NOUN
easat-8719	138	19	interests	interest	NOUN
easat-8719	138	20	,	,	PUNCT
easat-8719	138	21	leading	lead	VERB
easat-8719	138	22	to	to	ADP
easat-8719	138	23	a	a	DET
easat-8719	138	24	reduces	reduce	NOUN
easat-8719	138	25	tendency	tendency	NOUN
easat-8719	138	26	to	to	PART
easat-8719	138	27	make	make	VERB
easat-8719	138	28	709	709	NUM
easat-8719	138	29	edelweiss	edelweiss	PROPN
easat-8719	138	30	applied	apply	VERB
easat-8719	138	31	science	science	NOUN
easat-8719	138	32	and	and	CCONJ
easat-8719	138	33	technology	technology	NOUN
easat-8719	138	34	issn	issn	PROPN
easat-8719	138	35	:	:	PUNCT
easat-8719	138	36	2576	2576	NUM
easat-8719	138	37	-	-	SYM
easat-8719	138	38	8484	8484	NUM
easat-8719	138	39	vol	vol	NOUN
easat-8719	138	40	.	.	PROPN
easat-8719	139	1	9	9	NUM
easat-8719	139	2	,	,	PUNCT
easat-8719	139	3	no	no	INTJ
easat-8719	139	4	.	.	NOUN
easat-8719	139	5	7	7	NUM
easat-8719	139	6	:	:	PUNCT
easat-8719	139	7	704	704	NUM
easat-8719	139	8	-	-	SYM
easat-8719	139	9	718	718	NUM
easat-8719	139	10	,	,	PUNCT
easat-8719	139	11	2025	2025	NUM
easat-8719	139	12	doi	doi	NOUN
easat-8719	139	13	:	:	PUNCT
easat-8719	139	14	10.55214/25768484.v9i7.8719	10.55214/25768484.v9i7.8719	NUM
easat-8719	139	15	©	©	PROPN
easat-8719	139	16	2025	2025	NUM
easat-8719	139	17	by	by	ADP
easat-8719	139	18	the	the	DET
easat-8719	139	19	authors	author	NOUN
easat-8719	139	20	;	;	PUNCT
easat-8719	139	21	licensee	licensee	PROPN
easat-8719	139	22	learning	learn	VERB
easat-8719	139	23	gate	gate	NOUN
easat-8719	139	24	decisions	decision	NOUN
easat-8719	139	25	driven	drive	VERB
easat-8719	139	26	solely	solely	ADV
easat-8719	139	27	by	by	ADP
easat-8719	139	28	personal	personal	ADJ
easat-8719	139	29	financial	financial	ADJ
easat-8719	139	30	gain	gain	NOUN
easat-8719	139	31	[	[	X
easat-8719	139	32	38	38	NUM
easat-8719	139	33	]	]	PUNCT
easat-8719	139	34	.	.	PUNCT
easat-8719	140	1	the	the	DET
easat-8719	140	2	formula	formula	NOUN
easat-8719	140	3	for	for	ADP
easat-8719	140	4	calculating	calculate	VERB
easat-8719	140	5	board	board	NOUN
easat-8719	140	6	diversity	diversity	NOUN
easat-8719	140	7	is	be	AUX
easat-8719	140	8	as	as	ADP
easat-8719	140	9	follow	follow	VERB
easat-8719	140	10	:	:	PUNCT
easat-8719	140	11	bd	bd	PROPN
easat-8719	140	12	(	(	PUNCT
easat-8719	140	13	board	board	NOUN
easat-8719	140	14	diversity	diversity	NOUN
easat-8719	140	15	)	)	PUNCT
easat-8719	141	1	=	=	SYM
easat-8719	141	2	number	number	NOUN
easat-8719	141	3	of	of	ADP
easat-8719	141	4	female	female	ADJ
easat-8719	141	5	board	board	NOUN
easat-8719	141	6	members	member	NOUN
easat-8719	141	7	/	/	SYM
easat-8719	141	8	total	total	NOUN
easat-8719	141	9	board	board	NOUN
easat-8719	141	10	members	member	NOUN
easat-8719	141	11	3.2	3.2	NUM
easat-8719	141	12	.	.	PUNCT
easat-8719	142	1	regression	regression	NOUN
easat-8719	142	2	model	model	NOUN
easat-8719	142	3	after	after	SCONJ
easat-8719	142	4	the	the	DET
easat-8719	142	5	collection	collection	NOUN
easat-8719	142	6	is	be	AUX
easat-8719	142	7	done	do	VERB
easat-8719	142	8	,	,	PUNCT
easat-8719	142	9	the	the	DET
easat-8719	142	10	data	datum	NOUN
easat-8719	142	11	will	will	AUX
easat-8719	142	12	be	be	AUX
easat-8719	142	13	analyzed	analyze	VERB
easat-8719	142	14	with	with	ADP
easat-8719	142	15	a	a	DET
easat-8719	142	16	regression	regression	NOUN
easat-8719	142	17	model	model	NOUN
easat-8719	142	18	as	as	ADP
easat-8719	142	19	:	:	PUNCT
easat-8719	142	20	𝐶𝑇	𝐶𝑇	PROPN
easat-8719	142	21	=	=	PROPN
easat-8719	142	22	𝑎	𝑎	PROPN
easat-8719	142	23	+	+	X
easat-8719	142	24	𝛽₁	𝛽₁	ADJ
easat-8719	142	25	𝐹𝑆	𝐹𝑆	ADJ
easat-8719	142	26	+	+	CCONJ
easat-8719	142	27	𝛽₂	𝛽₂	NOUN
easat-8719	142	28	𝐹𝑂	𝐹𝑂	NOUN
easat-8719	142	29	+	+	CCONJ
easat-8719	142	30	𝛽₃	𝛽₃	ADJ
easat-8719	142	31	𝐺𝑂	𝐺𝑂	NOUN
easat-8719	142	32	+	+	SYM
easat-8719	142	33	𝛽₄	𝛽₄	NOUN
easat-8719	142	34	𝐵𝐷	𝐵𝐷	PROPN
easat-8719	142	35	+	+	CCONJ
easat-8719	142	36	𝑒	𝑒	PROPN
easat-8719	142	37	ct	ct	NOUN
easat-8719	142	38	=	=	NOUN
easat-8719	142	39	carbon	carbon	NOUN
easat-8719	142	40	tax	tax	NOUN
easat-8719	142	41	a	a	DET
easat-8719	142	42	=	=	NOUN
easat-8719	142	43	constant	constant	ADJ
easat-8719	142	44	β₁	β₁	PROPN
easat-8719	142	45	,	,	PUNCT
easat-8719	142	46	β₂	β₂	NOUN
easat-8719	142	47	,	,	PUNCT
easat-8719	142	48	β₃	β₃	PROPN
easat-8719	142	49	,	,	PUNCT
easat-8719	142	50	β₄	β₄	PROPN
easat-8719	142	51	=	=	PUNCT
easat-8719	142	52	regression	regression	NOUN
easat-8719	142	53	coefficient	coefficient	NOUN
easat-8719	142	54	fs	fs	ADP
easat-8719	142	55	=	=	PUNCT
easat-8719	142	56	firm	firm	ADJ
easat-8719	142	57	size	size	NOUN
easat-8719	142	58	fo	fo	INTJ
easat-8719	142	59	=	=	SYM
easat-8719	142	60	foreign	foreign	ADJ
easat-8719	142	61	ownership	ownership	NOUN
easat-8719	142	62	go	go	NOUN
easat-8719	142	63	=	=	PUNCT
easat-8719	143	1	government	government	NOUN
easat-8719	143	2	ownership	ownership	NOUN
easat-8719	143	3	bd	bd	PROPN
easat-8719	143	4	=	=	PROPN
easat-8719	143	5	board	board	NOUN
easat-8719	143	6	diversity	diversity	NOUN
easat-8719	143	7	e	e	NOUN
easat-8719	143	8	=	=	NOUN
easat-8719	143	9	error	error	NOUN
easat-8719	143	10	4	4	NUM
easat-8719	143	11	.	.	PUNCT
easat-8719	143	12	result	result	VERB
easat-8719	143	13	4.1	4.1	NUM
easat-8719	143	14	.	.	PUNCT
easat-8719	144	1	statistical	statistical	ADJ
easat-8719	144	2	analysis	analysis	NOUN
easat-8719	144	3	descriptive	descriptive	ADJ
easat-8719	144	4	table	table	NOUN
easat-8719	144	5	2	2	NUM
easat-8719	144	6	.	.	PUNCT
easat-8719	144	7	statistic	statistic	ADJ
easat-8719	144	8	test	test	NOUN
easat-8719	144	9	descriptive	descriptive	ADJ
easat-8719	144	10	result	result	NOUN
easat-8719	144	11	.	.	PUNCT
easat-8719	145	1	obs	obs	PROPN
easat-8719	145	2	.	.	PUNCT
easat-8719	146	1	mean	mean	VERB
easat-8719	146	2	std	std	PROPN
easat-8719	146	3	.	.	PROPN
easat-8719	147	1	dev	dev	PROPN
easat-8719	147	2	.	.	PUNCT
easat-8719	147	3	min	min	PROPN
easat-8719	147	4	.	.	PROPN
easat-8719	147	5	max	max	PROPN
easat-8719	147	6	.	.	PUNCT
easat-8719	148	1	carbon	carbon	NOUN
easat-8719	148	2	tax	tax	NOUN
easat-8719	148	3	69	69	NUM
easat-8719	148	4	198348.9	198348.9	NUM
easat-8719	148	5	321108.8	321108.8	NUM
easat-8719	148	6	696.9	696.9	NUM
easat-8719	148	7	1386954	1386954	NUM
easat-8719	148	8	firm	firm	ADJ
easat-8719	148	9	size	size	NOUN
easat-8719	148	10	69	69	NUM
easat-8719	148	11	2.70e+08	2.70e+08	NUM
easat-8719	148	12	3.56e+08	3.56e+08	NUM
easat-8719	148	13	9890609	9890609	NUM
easat-8719	148	14	1.68e+10	1.68e+10	NUM
easat-8719	148	15	foreign	foreign	ADJ
easat-8719	148	16	ownership	ownership	NOUN
easat-8719	148	17	69	69	NUM
easat-8719	148	18	27.66326	27.66326	NUM
easat-8719	148	19	25.64202	25.64202	NUM
easat-8719	148	20	.0638276	.0638276	NOUN
easat-8719	148	21	97.37926	97.37926	NUM
easat-8719	148	22	board	board	NOUN
easat-8719	148	23	diversity	diversity	NOUN
easat-8719	148	24	69	69	NUM
easat-8719	148	25	11.73852	11.73852	NUM
easat-8719	148	26	13.34174	13.34174	NUM
easat-8719	148	27	0	0	NUM
easat-8719	148	28	50	50	NUM
easat-8719	148	29	source	source	NOUN
easat-8719	148	30	:	:	PUNCT
easat-8719	148	31	stata	stata	VERB
easat-8719	148	32	15	15	NUM
easat-8719	148	33	data	datum	NOUN
easat-8719	148	34	processing	processing	NOUN
easat-8719	148	35	result	result	NOUN
easat-8719	148	36	,	,	PUNCT
easat-8719	148	37	secondary	secondary	ADJ
easat-8719	148	38	data	datum	NOUN
easat-8719	148	39	processed	process	VERB
easat-8719	148	40	(	(	PUNCT
easat-8719	148	41	2024	2024	NUM
easat-8719	148	42	)	)	PUNCT
easat-8719	148	43	.	.	PUNCT
easat-8719	149	1	the	the	DET
easat-8719	149	2	total	total	ADJ
easat-8719	149	3	number	number	NOUN
easat-8719	149	4	of	of	ADP
easat-8719	149	5	observations	observation	NOUN
easat-8719	149	6	(	(	PUNCT
easat-8719	149	7	n	n	CCONJ
easat-8719	149	8	)	)	PUNCT
easat-8719	149	9	in	in	ADP
easat-8719	149	10	this	this	DET
easat-8719	149	11	study	study	NOUN
easat-8719	149	12	is	be	AUX
easat-8719	149	13	69	69	NUM
easat-8719	149	14	,	,	PUNCT
easat-8719	149	15	following	follow	VERB
easat-8719	149	16	the	the	DET
easat-8719	149	17	removal	removal	NOUN
easat-8719	149	18	of	of	ADP
easat-8719	149	19	outliner	outliner	NOUN
easat-8719	149	20	data	datum	NOUN
easat-8719	149	21	.	.	PUNCT
easat-8719	150	1	initially	initially	ADV
easat-8719	150	2	,	,	PUNCT
easat-8719	150	3	the	the	DET
easat-8719	150	4	dataset	dataset	NOUN
easat-8719	150	5	contained	contain	VERB
easat-8719	150	6	111	111	NUM
easat-8719	150	7	observations	observation	NOUN
easat-8719	150	8	,	,	PUNCT
easat-8719	150	9	but	but	CCONJ
easat-8719	150	10	after	after	ADP
easat-8719	150	11	outliner	outliner	NOUN
easat-8719	150	12	removal	removal	NOUN
easat-8719	150	13	,	,	PUNCT
easat-8719	150	14	the	the	DET
easat-8719	150	15	unable	unable	ADJ
easat-8719	150	16	data	datum	NOUN
easat-8719	150	17	was	be	AUX
easat-8719	150	18	reduced	reduce	VERB
easat-8719	150	19	to	to	ADP
easat-8719	150	20	69	69	NUM
easat-8719	150	21	,	,	PUNCT
easat-8719	150	22	as	as	SCONJ
easat-8719	150	23	shown	show	VERB
easat-8719	150	24	in	in	ADP
easat-8719	150	25	the	the	DET
easat-8719	150	26	descriptive	descriptive	ADJ
easat-8719	150	27	statistical	statistical	ADJ
easat-8719	150	28	test	test	NOUN
easat-8719	150	29	results	result	NOUN
easat-8719	150	30	table	table	NOUN
easat-8719	150	31	.	.	PUNCT
easat-8719	151	1	the	the	DET
easat-8719	151	2	investigation	investigation	NOUN
easat-8719	151	3	into	into	ADP
easat-8719	151	4	the	the	DET
easat-8719	151	5	variables	variable	NOUN
easat-8719	151	6	revealed	reveal	VERB
easat-8719	151	7	the	the	DET
easat-8719	151	8	following	follow	VERB
easat-8719	151	9	findings	finding	NOUN
easat-8719	151	10	:	:	PUNCT
easat-8719	151	11	the	the	DET
easat-8719	151	12	carbon	carbon	NOUN
easat-8719	151	13	tax	tax	NOUN
easat-8719	151	14	variable	variable	NOUN
easat-8719	151	15	has	have	VERB
easat-8719	151	16	a	a	DET
easat-8719	151	17	mean	mean	ADJ
easat-8719	151	18	value	value	NOUN
easat-8719	151	19	of	of	ADP
easat-8719	151	20	198,848.9	198,848.9	NUM
easat-8719	151	21	,	,	PUNCT
easat-8719	151	22	with	with	ADP
easat-8719	151	23	a	a	DET
easat-8719	151	24	minimum	minimum	ADJ
easat-8719	151	25	value	value	NOUN
easat-8719	151	26	of	of	ADP
easat-8719	151	27	696.9	696.9	NUM
easat-8719	151	28	,	,	PUNCT
easat-8719	151	29	a	a	DET
easat-8719	151	30	maximum	maximum	ADJ
easat-8719	151	31	value	value	NOUN
easat-8719	151	32	of	of	ADP
easat-8719	151	33	1,386,964	1,386,964	NUM
easat-8719	151	34	,	,	PUNCT
easat-8719	151	35	and	and	CCONJ
easat-8719	151	36	a	a	DET
easat-8719	151	37	standard	standard	ADJ
easat-8719	151	38	deviation	deviation	NOUN
easat-8719	151	39	value	value	NOUN
easat-8719	151	40	of	of	ADP
easat-8719	151	41	321,108.8	321,108.8	NOUN
easat-8719	151	42	.	.	PUNCT
easat-8719	152	1	the	the	DET
easat-8719	152	2	firm	firm	ADJ
easat-8719	152	3	size	size	NOUN
easat-8719	152	4	variable	variable	NOUN
easat-8719	152	5	has	have	VERB
easat-8719	152	6	a	a	DET
easat-8719	152	7	mean	mean	NOUN
easat-8719	152	8	of	of	ADP
easat-8719	152	9	2.70e+08	2.70e+08	NUM
easat-8719	152	10	,	,	PUNCT
easat-8719	152	11	minimum	minimum	ADJ
easat-8719	152	12	value	value	NOUN
easat-8719	152	13	of	of	ADP
easat-8719	152	14	9,890,609	9,890,609	NUM
easat-8719	152	15	,	,	PUNCT
easat-8719	152	16	highest	high	ADJ
easat-8719	152	17	value	value	NOUN
easat-8719	152	18	of	of	ADP
easat-8719	152	19	1.68e+10	1.68e+10	NUM
easat-8719	152	20	,	,	PUNCT
easat-8719	152	21	and	and	CCONJ
easat-8719	152	22	standard	standard	ADJ
easat-8719	152	23	deviation	deviation	NOUN
easat-8719	152	24	value	value	NOUN
easat-8719	152	25	3.56e+08	3.56e+08	NUM
easat-8719	152	26	.	.	PROPN
easat-8719	153	1	for	for	ADP
easat-8719	153	2	the	the	DET
easat-8719	153	3	foreign	foreign	ADJ
easat-8719	153	4	ownership	ownership	NOUN
easat-8719	153	5	variable	variable	NOUN
easat-8719	153	6	,	,	PUNCT
easat-8719	153	7	the	the	DET
easat-8719	153	8	mean	mean	ADJ
easat-8719	153	9	value	value	NOUN
easat-8719	153	10	is	be	AUX
easat-8719	153	11	27.66326	27.66326	NUM
easat-8719	153	12	,	,	PUNCT
easat-8719	153	13	minimum	minimum	ADJ
easat-8719	153	14	value	value	NOUN
easat-8719	153	15	of	of	ADP
easat-8719	153	16	0.0638276	0.0638276	NUM
easat-8719	153	17	,	,	PUNCT
easat-8719	153	18	maximum	maximum	ADJ
easat-8719	153	19	value	value	NOUN
easat-8719	153	20	of	of	ADP
easat-8719	153	21	97.37926	97.37926	NUM
easat-8719	153	22	,	,	PUNCT
easat-8719	153	23	and	and	CCONJ
easat-8719	153	24	standard	standard	ADJ
easat-8719	153	25	deviation	deviation	NOUN
easat-8719	153	26	value	value	NOUN
easat-8719	153	27	of	of	ADP
easat-8719	153	28	25.64202	25.64202	NUM
easat-8719	153	29	.	.	PUNCT
easat-8719	154	1	lastly	lastly	ADV
easat-8719	154	2	,	,	PUNCT
easat-8719	154	3	the	the	DET
easat-8719	154	4	board	board	NOUN
easat-8719	154	5	diversity	diversity	NOUN
easat-8719	154	6	variable	variable	NOUN
easat-8719	154	7	has	have	VERB
easat-8719	154	8	a	a	DET
easat-8719	154	9	mean	mean	NOUN
easat-8719	154	10	of	of	ADP
easat-8719	154	11	11.73852	11.73852	NUM
easat-8719	154	12	,	,	PUNCT
easat-8719	154	13	minimum	minimum	ADJ
easat-8719	154	14	value	value	NOUN
easat-8719	154	15	of	of	ADP
easat-8719	154	16	0	0	NUM
easat-8719	154	17	,	,	PUNCT
easat-8719	154	18	maximum	maximum	ADJ
easat-8719	154	19	value	value	NOUN
easat-8719	154	20	of	of	ADP
easat-8719	154	21	50	50	NUM
easat-8719	154	22	,	,	PUNCT
easat-8719	154	23	and	and	CCONJ
easat-8719	154	24	standard	standard	ADJ
easat-8719	154	25	deviation	deviation	NOUN
easat-8719	154	26	value	value	NOUN
easat-8719	154	27	of	of	ADP
easat-8719	154	28	13.34174	13.34174	NUM
easat-8719	154	29	.	.	PUNCT
easat-8719	155	1	4.2	4.2	NUM
easat-8719	155	2	.	.	PUNCT
easat-8719	155	3	normality	normality	NOUN
easat-8719	155	4	test	test	NOUN
easat-8719	155	5	table	table	NOUN
easat-8719	155	6	3	3	NUM
easat-8719	155	7	.	.	PUNCT
easat-8719	155	8	normality	normality	NOUN
easat-8719	155	9	test	test	NOUN
easat-8719	155	10	result	result	NOUN
easat-8719	155	11	.	.	PUNCT
easat-8719	156	1	obs	obs	PROPN
easat-8719	156	2	.	.	PUNCT
easat-8719	157	1	w	w	NOUN
easat-8719	157	2	’	'	PUNCT
easat-8719	157	3	v	v	ADJ
easat-8719	157	4	’	'	PUNCT
easat-8719	157	5	z	z	NOUN
easat-8719	157	6	prob	prob	PROPN
easat-8719	157	7	>	>	PROPN
easat-8719	157	8	z	z	PROPN
easat-8719	157	9	carbon	carbon	NOUN
easat-8719	157	10	tax	tax	NOUN
easat-8719	157	11	69	69	NUM
easat-8719	157	12	0.98524	0.98524	NUM
easat-8719	157	13	0.993	0.993	NUM
easat-8719	157	14	-0.013	-0.013	PUNCT
easat-8719	157	15	0.50512	0.50512	NUM
easat-8719	157	16	firm	firm	ADJ
easat-8719	157	17	size	size	NOUN
easat-8719	157	18	69	69	NUM
easat-8719	157	19	0.98832	0.98832	NUM
easat-8719	157	20	0.786	0.786	NUM
easat-8719	157	21	-0.465	-0.465	PUNCT
easat-8719	157	22	0.67912	0.67912	NUM
easat-8719	157	23	foreign	foreign	ADJ
easat-8719	157	24	ownership	ownership	NOUN
easat-8719	157	25	69	69	NUM
easat-8719	157	26	0.96630	0.96630	NUM
easat-8719	157	27	2.268	2.268	NUM
easat-8719	157	28	1.580	1.580	NUM
easat-8719	157	29	0.05708	0.05708	NUM
easat-8719	157	30	board	board	NOUN
easat-8719	157	31	diversity	diversity	NOUN
easat-8719	157	32	69	69	NUM
easat-8719	157	33	0.98469	0.98469	NUM
easat-8719	157	34	1.030	1.030	NUM
easat-8719	157	35	0.057	0.057	NUM
easat-8719	157	36	0.47740	0.47740	NUM
easat-8719	157	37	source	source	NOUN
easat-8719	157	38	:	:	PUNCT
easat-8719	157	39	stata	stata	VERB
easat-8719	157	40	15	15	NUM
easat-8719	157	41	data	datum	NOUN
easat-8719	157	42	processing	processing	NOUN
easat-8719	157	43	result	result	NOUN
easat-8719	157	44	,	,	PUNCT
easat-8719	157	45	secondary	secondary	ADJ
easat-8719	157	46	data	datum	NOUN
easat-8719	157	47	processed	process	VERB
easat-8719	157	48	(	(	PUNCT
easat-8719	157	49	2024	2024	NUM
easat-8719	157	50	)	)	PUNCT
easat-8719	157	51	.	.	PUNCT
easat-8719	158	1	the	the	DET
easat-8719	158	2	normality	normality	NOUN
easat-8719	158	3	test	test	NOUN
easat-8719	158	4	was	be	AUX
easat-8719	158	5	conducted	conduct	VERB
easat-8719	158	6	using	use	VERB
easat-8719	158	7	the	the	DET
easat-8719	158	8	shapiro	shapiro	PROPN
easat-8719	158	9	francis	francis	PROPN
easat-8719	158	10	w	w	PROPN
easat-8719	158	11	’	'	PUNCT
easat-8719	158	12	test	test	NOUN
easat-8719	158	13	method	method	NOUN
easat-8719	158	14	,	,	PUNCT
easat-8719	158	15	as	as	SCONJ
easat-8719	158	16	presented	present	VERB
easat-8719	158	17	in	in	ADP
easat-8719	158	18	table	table	NOUN
easat-8719	158	19	3	3	NUM
easat-8719	158	20	.	.	PUNCT
easat-8719	159	1	according	accord	VERB
easat-8719	159	2	to	to	ADP
easat-8719	159	3	this	this	DET
easat-8719	159	4	method	method	NOUN
easat-8719	159	5	,	,	PUNCT
easat-8719	159	6	data	datum	NOUN
easat-8719	159	7	is	be	AUX
easat-8719	159	8	considered	consider	VERB
easat-8719	159	9	to	to	PART
easat-8719	159	10	have	have	VERB
easat-8719	159	11	a	a	DET
easat-8719	159	12	non	non	ADJ
easat-8719	159	13	-	-	ADJ
easat-8719	159	14	normal	normal	ADJ
easat-8719	159	15	distribution	distribution	NOUN
easat-8719	159	16	if	if	SCONJ
easat-8719	159	17	the	the	DET
easat-8719	159	18	prob	prob	PROPN
easat-8719	159	19	>	>	PROPN
easat-8719	159	20	z	z	NOUN
easat-8719	159	21	value	value	NOUN
easat-8719	159	22	is	be	AUX
easat-8719	159	23	710	710	NUM
easat-8719	159	24	edelweiss	edelweiss	PROPN
easat-8719	159	25	applied	apply	VERB
easat-8719	159	26	science	science	NOUN
easat-8719	159	27	and	and	CCONJ
easat-8719	159	28	technology	technology	NOUN
easat-8719	159	29	issn	issn	PROPN
easat-8719	159	30	:	:	PUNCT
easat-8719	159	31	2576	2576	NUM
easat-8719	159	32	-	-	SYM
easat-8719	159	33	8484	8484	NUM
easat-8719	159	34	vol	vol	NOUN
easat-8719	159	35	.	.	PROPN
easat-8719	160	1	9	9	NUM
easat-8719	160	2	,	,	PUNCT
easat-8719	160	3	no	no	INTJ
easat-8719	160	4	.	.	NOUN
easat-8719	160	5	7	7	NUM
easat-8719	160	6	:	:	PUNCT
easat-8719	160	7	704	704	NUM
easat-8719	160	8	-	-	SYM
easat-8719	160	9	718	718	NUM
easat-8719	160	10	,	,	PUNCT
easat-8719	160	11	2025	2025	NUM
easat-8719	160	12	doi	doi	NOUN
easat-8719	160	13	:	:	PUNCT
easat-8719	160	14	10.55214/25768484.v9i7.8719	10.55214/25768484.v9i7.8719	NUM
easat-8719	160	15	©	©	PROPN
easat-8719	160	16	2025	2025	NUM
easat-8719	160	17	by	by	ADP
easat-8719	160	18	the	the	DET
easat-8719	160	19	authors	author	NOUN
easat-8719	160	20	;	;	PUNCT
easat-8719	160	21	licensee	licensee	PROPN
easat-8719	160	22	learning	learning	NOUN
easat-8719	160	23	gate	gate	NOUN
easat-8719	160	24	below	below	ADP
easat-8719	160	25	0.05	0.05	NUM
easat-8719	160	26	.	.	PUNCT
easat-8719	161	1	conversely	conversely	ADV
easat-8719	161	2	,	,	PUNCT
easat-8719	161	3	data	datum	NOUN
easat-8719	161	4	is	be	AUX
easat-8719	161	5	considered	consider	VERB
easat-8719	161	6	to	to	PART
easat-8719	161	7	follow	follow	VERB
easat-8719	161	8	a	a	DET
easat-8719	161	9	normal	normal	ADJ
easat-8719	161	10	distribution	distribution	NOUN
easat-8719	161	11	if	if	SCONJ
easat-8719	161	12	the	the	DET
easat-8719	161	13	prob	prob	PROPN
easat-8719	161	14	>	>	PROPN
easat-8719	161	15	z	z	NOUN
easat-8719	161	16	value	value	NOUN
easat-8719	161	17	is	be	AUX
easat-8719	161	18	above	above	ADP
easat-8719	161	19	0.05	0.05	NUM
easat-8719	161	20	.	.	PUNCT
easat-8719	162	1	the	the	DET
easat-8719	162	2	result	result	NOUN
easat-8719	162	3	indicate	indicate	VERB
easat-8719	162	4	that	that	SCONJ
easat-8719	162	5	the	the	DET
easat-8719	162	6	carbon	carbon	NOUN
easat-8719	162	7	tax	tax	NOUN
easat-8719	162	8	variable	variable	NOUN
easat-8719	162	9	has	have	VERB
easat-8719	162	10	a	a	DET
easat-8719	162	11	prob	prob	ADJ
easat-8719	162	12	>	>	NOUN
easat-8719	162	13	z	z	NOUN
easat-8719	162	14	value	value	NOUN
easat-8719	162	15	of	of	ADP
easat-8719	162	16	0.50512	0.50512	NUM
easat-8719	162	17	,	,	PUNCT
easat-8719	162	18	the	the	DET
easat-8719	162	19	firm	firm	ADJ
easat-8719	162	20	size	size	NOUN
easat-8719	162	21	variable	variable	NOUN
easat-8719	162	22	has	have	VERB
easat-8719	162	23	a	a	DET
easat-8719	162	24	prob	prob	ADJ
easat-8719	162	25	>	>	NOUN
easat-8719	162	26	z	z	NOUN
easat-8719	162	27	value	value	NOUN
easat-8719	162	28	of	of	ADP
easat-8719	162	29	0.67912	0.67912	NUM
easat-8719	162	30	,	,	PUNCT
easat-8719	162	31	the	the	DET
easat-8719	162	32	foreign	foreign	ADJ
easat-8719	162	33	ownership	ownership	NOUN
easat-8719	162	34	variable	variable	NOUN
easat-8719	162	35	has	have	VERB
easat-8719	162	36	a	a	DET
easat-8719	162	37	prob	prob	ADJ
easat-8719	162	38	>	>	NOUN
easat-8719	162	39	z	z	NOUN
easat-8719	162	40	value	value	NOUN
easat-8719	162	41	of	of	ADP
easat-8719	162	42	0.05708	0.05708	NUM
easat-8719	162	43	,	,	PUNCT
easat-8719	162	44	and	and	CCONJ
easat-8719	162	45	the	the	DET
easat-8719	162	46	board	board	NOUN
easat-8719	162	47	diversity	diversity	NOUN
easat-8719	162	48	variable	variable	NOUN
easat-8719	162	49	has	have	VERB
easat-8719	162	50	a	a	DET
easat-8719	162	51	prob	prob	ADJ
easat-8719	162	52	>	>	NOUN
easat-8719	162	53	z	z	NOUN
easat-8719	162	54	value	value	NOUN
easat-8719	162	55	of	of	ADP
easat-8719	162	56	0.47740	0.47740	NUM
easat-8719	162	57	.	.	PUNCT
easat-8719	163	1	based	base	VERB
easat-8719	163	2	on	on	ADP
easat-8719	163	3	these	these	DET
easat-8719	163	4	findings	finding	NOUN
easat-8719	163	5	,	,	PUNCT
easat-8719	163	6	it	it	PRON
easat-8719	163	7	can	can	AUX
easat-8719	163	8	be	be	AUX
easat-8719	163	9	concluded	conclude	VERB
easat-8719	163	10	that	that	SCONJ
easat-8719	163	11	all	all	DET
easat-8719	163	12	variables	variable	NOUN
easat-8719	163	13	,	,	PUNCT
easat-8719	163	14	consisting	consist	VERB
easat-8719	163	15	of	of	ADP
easat-8719	163	16	total	total	NOUN
easat-8719	163	17	of	of	ADP
easat-8719	163	18	69	69	NUM
easat-8719	163	19	observations	observation	NOUN
easat-8719	163	20	,	,	PUNCT
easat-8719	163	21	are	be	AUX
easat-8719	163	22	normally	normally	ADV
easat-8719	163	23	distributed	distribute	VERB
easat-8719	163	24	.	.	PUNCT
easat-8719	164	1	4.3	4.3	NUM
easat-8719	164	2	.	.	PUNCT
easat-8719	165	1	multicollinearities	multicollinearity	NOUN
easat-8719	165	2	test	test	NOUN
easat-8719	165	3	table	table	NOUN
easat-8719	165	4	4	4	NUM
easat-8719	165	5	.	.	PUNCT
easat-8719	166	1	multicollinearities	multicollinearity	NOUN
easat-8719	166	2	test	test	NOUN
easat-8719	166	3	result	result	VERB
easat-8719	166	4	.	.	PUNCT
easat-8719	167	1	vif	vif	NOUN
easat-8719	167	2	1	1	NUM
easat-8719	167	3	/	/	SYM
easat-8719	167	4	vif	vif	NOUN
easat-8719	167	5	foreign	foreign	ADJ
easat-8719	167	6	ownership	ownership	NOUN
easat-8719	167	7	1.07	1.07	NUM
easat-8719	167	8	0.932981	0.932981	NUM
easat-8719	167	9	board	board	NOUN
easat-8719	167	10	diversity	diversity	NOUN
easat-8719	167	11	1.07	1.07	NUM
easat-8719	167	12	0.925349	0.925349	NUM
easat-8719	167	13	firm	firm	ADJ
easat-8719	167	14	size	size	NOUN
easat-8719	167	15	1.00	1.00	NUM
easat-8719	167	16	0.996936	0.996936	NUM
easat-8719	167	17	mean	mean	NOUN
easat-8719	167	18	vif	vif	PROPN
easat-8719	167	19	1.05	1.05	NUM
easat-8719	167	20	source	source	NOUN
easat-8719	167	21	:	:	PUNCT
easat-8719	167	22	stata	stata	VERB
easat-8719	167	23	15	15	NUM
easat-8719	167	24	data	datum	NOUN
easat-8719	167	25	processing	processing	NOUN
easat-8719	167	26	result	result	NOUN
easat-8719	167	27	,	,	PUNCT
easat-8719	167	28	secondary	secondary	ADJ
easat-8719	167	29	data	datum	NOUN
easat-8719	167	30	processed	process	VERB
easat-8719	167	31	(	(	PUNCT
easat-8719	167	32	2024	2024	NUM
easat-8719	167	33	)	)	PUNCT
easat-8719	167	34	.	.	PUNCT
easat-8719	168	1	the	the	DET
easat-8719	168	2	multicollinearity	multicollinearity	NOUN
easat-8719	168	3	test	test	NOUN
easat-8719	168	4	result	result	NOUN
easat-8719	168	5	presented	present	VERB
easat-8719	168	6	in	in	ADP
easat-8719	168	7	table	table	NOUN
easat-8719	168	8	4	4	NUM
easat-8719	168	9	,	,	PUNCT
easat-8719	168	10	adheres	adhere	VERB
easat-8719	168	11	to	to	ADP
easat-8719	168	12	following	follow	VERB
easat-8719	168	13	criteria	criterion	NOUN
easat-8719	168	14	:	:	PUNCT
easat-8719	168	15	if	if	SCONJ
easat-8719	168	16	the	the	DET
easat-8719	168	17	tolerance	tolerance	NOUN
easat-8719	168	18	value	value	NOUN
easat-8719	168	19	(	(	PUNCT
easat-8719	168	20	1	1	NUM
easat-8719	168	21	/	/	SYM
easat-8719	168	22	vif	vif	NOUN
easat-8719	168	23	)	)	PUNCT
easat-8719	168	24	is	be	AUX
easat-8719	168	25	greater	great	ADJ
easat-8719	168	26	than	than	ADP
easat-8719	168	27	0.10	0.10	NUM
easat-8719	168	28	and	and	CCONJ
easat-8719	168	29	the	the	DET
easat-8719	168	30	vif	vif	NOUN
easat-8719	168	31	value	value	NOUN
easat-8719	168	32	is	be	AUX
easat-8719	168	33	less	less	ADJ
easat-8719	168	34	than	than	ADP
easat-8719	168	35	10	10	NUM
easat-8719	168	36	,	,	PUNCT
easat-8719	168	37	it	it	PRON
easat-8719	168	38	indicates	indicate	VERB
easat-8719	168	39	no	no	DET
easat-8719	168	40	symptoms	symptom	NOUN
easat-8719	168	41	of	of	ADP
easat-8719	168	42	multicollinearity	multicollinearity	NOUN
easat-8719	168	43	.	.	PUNCT
easat-8719	169	1	conversely	conversely	ADV
easat-8719	169	2	,	,	PUNCT
easat-8719	169	3	if	if	SCONJ
easat-8719	169	4	the	the	DET
easat-8719	169	5	tolerance	tolerance	NOUN
easat-8719	169	6	value	value	NOUN
easat-8719	169	7	(	(	PUNCT
easat-8719	169	8	1	1	NUM
easat-8719	169	9	/	/	SYM
easat-8719	169	10	vif	vif	NOUN
easat-8719	169	11	)	)	PUNCT
easat-8719	169	12	is	be	AUX
easat-8719	169	13	less	less	ADJ
easat-8719	169	14	than	than	ADP
easat-8719	169	15	0.10	0.10	NUM
easat-8719	169	16	and	and	CCONJ
easat-8719	169	17	vif	vif	NOUN
easat-8719	169	18	value	value	NOUN
easat-8719	169	19	exceeds	exceed	VERB
easat-8719	169	20	10	10	NUM
easat-8719	169	21	,	,	PUNCT
easat-8719	169	22	multicollinearity	multicollinearity	NOUN
easat-8719	169	23	symptoms	symptom	NOUN
easat-8719	169	24	are	be	AUX
easat-8719	169	25	present	present	ADJ
easat-8719	169	26	,	,	PUNCT
easat-8719	169	27	and	and	CCONJ
easat-8719	169	28	the	the	DET
easat-8719	169	29	model	model	NOUN
easat-8719	169	30	fails	fail	VERB
easat-8719	169	31	the	the	DET
easat-8719	169	32	multicollinearity	multicollinearity	NOUN
easat-8719	169	33	test	test	NOUN
easat-8719	169	34	.	.	PUNCT
easat-8719	170	1	in	in	ADP
easat-8719	170	2	this	this	DET
easat-8719	170	3	analysis	analysis	NOUN
easat-8719	170	4	,	,	PUNCT
easat-8719	170	5	the	the	DET
easat-8719	170	6	foreign	foreign	ADJ
easat-8719	170	7	ownership	ownership	NOUN
easat-8719	170	8	variable	variable	NOUN
easat-8719	170	9	has	have	VERB
easat-8719	170	10	a	a	DET
easat-8719	170	11	vif	vif	NOUN
easat-8719	170	12	value	value	NOUN
easat-8719	170	13	of	of	ADP
easat-8719	170	14	1.07<10	1.07<10	PROPN
easat-8719	170	15	and	and	CCONJ
easat-8719	170	16	a	a	DET
easat-8719	170	17	1	1	NUM
easat-8719	170	18	/	/	SYM
easat-8719	170	19	vif	vif	NOUN
easat-8719	170	20	value	value	NOUN
easat-8719	170	21	of	of	ADP
easat-8719	170	22	0.932981	0.932981	NUM
easat-8719	170	23	,	,	PUNCT
easat-8719	170	24	the	the	DET
easat-8719	170	25	board	board	NOUN
easat-8719	170	26	diversity	diversity	NOUN
easat-8719	170	27	variable	variable	NOUN
easat-8719	170	28	has	have	VERB
easat-8719	170	29	a	a	DET
easat-8719	170	30	vif	vif	NOUN
easat-8719	170	31	value	value	NOUN
easat-8719	170	32	of	of	ADP
easat-8719	170	33	1.07<10	1.07<10	PROPN
easat-8719	170	34	and	and	CCONJ
easat-8719	170	35	a	a	DET
easat-8719	170	36	1	1	NUM
easat-8719	170	37	/	/	SYM
easat-8719	170	38	vif	vif	NOUN
easat-8719	170	39	value	value	NOUN
easat-8719	170	40	of	of	ADP
easat-8719	170	41	0.924349	0.924349	NUM
easat-8719	170	42	,	,	PUNCT
easat-8719	170	43	while	while	SCONJ
easat-8719	170	44	the	the	DET
easat-8719	170	45	firm	firm	ADJ
easat-8719	170	46	size	size	NOUN
easat-8719	170	47	variable	variable	NOUN
easat-8719	170	48	has	have	VERB
easat-8719	170	49	a	a	DET
easat-8719	170	50	vif	vif	NOUN
easat-8719	170	51	of	of	ADP
easat-8719	170	52	1.00<10	1.00<10	PROPN
easat-8719	170	53	and	and	CCONJ
easat-8719	170	54	a	a	DET
easat-8719	170	55	1	1	NUM
easat-8719	170	56	/	/	SYM
easat-8719	170	57	vif	vif	NOUN
easat-8719	170	58	value	value	NOUN
easat-8719	170	59	of	of	ADP
easat-8719	170	60	0.996936	0.996936	NUM
easat-8719	170	61	.	.	PUNCT
easat-8719	171	1	the	the	DET
easat-8719	171	2	mean	mean	ADJ
easat-8719	171	3	vif	vif	NOUN
easat-8719	171	4	is	be	AUX
easat-8719	171	5	1.05	1.05	NUM
easat-8719	171	6	,	,	PUNCT
easat-8719	171	7	indicating	indicate	VERB
easat-8719	171	8	that	that	SCONJ
easat-8719	171	9	all	all	DET
easat-8719	171	10	three	three	NUM
easat-8719	171	11	variables	variable	NOUN
easat-8719	171	12	exhibit	exhibit	VERB
easat-8719	171	13	no	no	DET
easat-8719	171	14	symptoms	symptom	NOUN
easat-8719	171	15	of	of	ADP
easat-8719	171	16	multicollinearity	multicollinearity	NOUN
easat-8719	171	17	.	.	PUNCT
easat-8719	172	1	4.4	4.4	NUM
easat-8719	172	2	.	.	PUNCT
easat-8719	173	1	heteroscedasticity	heteroscedasticity	NOUN
easat-8719	173	2	test	test	NOUN
easat-8719	173	3	table	table	NOUN
easat-8719	173	4	5	5	NUM
easat-8719	173	5	.	.	PUNCT
easat-8719	174	1	heteroscedasticity	heteroscedasticity	NOUN
easat-8719	174	2	test	test	NOUN
easat-8719	174	3	result	result	PROPN
easat-8719	174	4	.	.	PUNCT
easat-8719	175	1	breusch	breusch	ADJ
easat-8719	175	2	-	-	PUNCT
easat-8719	175	3	pagan	pagan	ADJ
easat-8719	175	4	/	/	SYM
easat-8719	175	5	cook	cook	PROPN
easat-8719	175	6	-	-	PUNCT
easat-8719	175	7	weisberg	weisberg	PROPN
easat-8719	175	8	test	test	NOUN
easat-8719	175	9	for	for	ADP
easat-8719	175	10	heteroskedasticity	heteroskedasticity	NOUN
easat-8719	175	11	ho	ho	NOUN
easat-8719	175	12	:	:	PUNCT
easat-8719	175	13	constant	constant	ADJ
easat-8719	175	14	variance	variance	NOUN
easat-8719	175	15	variables	variable	NOUN
easat-8719	175	16	:	:	PUNCT
easat-8719	175	17	fitted	fit	VERB
easat-8719	175	18	values	value	NOUN
easat-8719	175	19	of	of	ADP
easat-8719	175	20	ct	ct	NUM
easat-8719	175	21	chi2	chi2	NOUN
easat-8719	175	22	(	(	PUNCT
easat-8719	175	23	1	1	NUM
easat-8719	175	24	)	)	PUNCT
easat-8719	175	25	=	=	SYM
easat-8719	175	26	105.62	105.62	NUM
easat-8719	175	27	prob	prob	NOUN
easat-8719	175	28	>	>	X
easat-8719	175	29	chi2	chi2	PROPN
easat-8719	175	30	=	=	SYM
easat-8719	175	31	0.0000	0.0000	NUM
easat-8719	175	32	source	source	NOUN
easat-8719	175	33	:	:	PUNCT
easat-8719	175	34	stata	stata	VERB
easat-8719	175	35	15	15	NUM
easat-8719	175	36	data	datum	NOUN
easat-8719	175	37	processing	processing	NOUN
easat-8719	175	38	result	result	NOUN
easat-8719	175	39	,	,	PUNCT
easat-8719	175	40	secondary	secondary	ADJ
easat-8719	175	41	data	datum	NOUN
easat-8719	175	42	processed	process	VERB
easat-8719	175	43	(	(	PUNCT
easat-8719	175	44	2024	2024	NUM
easat-8719	175	45	)	)	PUNCT
easat-8719	175	46	in	in	ADP
easat-8719	175	47	the	the	DET
easat-8719	175	48	heteroskedasticity	heteroskedasticity	NOUN
easat-8719	175	49	test	test	NOUN
easat-8719	175	50	,	,	PUNCT
easat-8719	175	51	if	if	SCONJ
easat-8719	175	52	the	the	DET
easat-8719	175	53	result	result	NOUN
easat-8719	175	54	of	of	ADP
easat-8719	175	55	prob	prob	PROPN
easat-8719	175	56	>	>	X
easat-8719	175	57	chi2	chi2	PROPN
easat-8719	175	58	is	be	AUX
easat-8719	175	59	less	less	ADJ
easat-8719	175	60	than	than	ADP
easat-8719	175	61	0.05	0.05	NUM
easat-8719	175	62	,	,	PUNCT
easat-8719	175	63	is	be	AUX
easat-8719	175	64	indicates	indicate	VERB
easat-8719	175	65	the	the	DET
easat-8719	175	66	presence	presence	NOUN
easat-8719	175	67	of	of	ADP
easat-8719	175	68	heteroskedasticity	heteroskedasticity	NOUN
easat-8719	175	69	in	in	ADP
easat-8719	175	70	the	the	DET
easat-8719	175	71	research	research	NOUN
easat-8719	175	72	data	datum	NOUN
easat-8719	175	73	.	.	PUNCT
easat-8719	176	1	conversely	conversely	ADV
easat-8719	176	2	,	,	PUNCT
easat-8719	176	3	if	if	SCONJ
easat-8719	176	4	the	the	DET
easat-8719	176	5	value	value	NOUN
easat-8719	176	6	of	of	ADP
easat-8719	176	7	prob	prob	PROPN
easat-8719	176	8	>	>	X
easat-8719	176	9	chi2	chi2	PROPN
easat-8719	176	10	is	be	AUX
easat-8719	176	11	grater	grater	NOUN
easat-8719	176	12	than	than	ADP
easat-8719	176	13	0.05	0.05	NUM
easat-8719	176	14	,	,	PUNCT
easat-8719	176	15	it	it	PRON
easat-8719	176	16	suggests	suggest	VERB
easat-8719	176	17	that	that	SCONJ
easat-8719	176	18	there	there	PRON
easat-8719	176	19	is	be	VERB
easat-8719	176	20	no	no	DET
easat-8719	176	21	heteroskedasticity	heteroskedasticity	NOUN
easat-8719	176	22	.	.	PUNCT
easat-8719	177	1	in	in	ADP
easat-8719	177	2	this	this	DET
easat-8719	177	3	study	study	NOUN
easat-8719	177	4	,	,	PUNCT
easat-8719	177	5	the	the	DET
easat-8719	177	6	breusch	breusch	ADJ
easat-8719	177	7	-	-	PUNCT
easat-8719	177	8	pagan	pagan	ADJ
easat-8719	177	9	test	test	NOUN
easat-8719	177	10	was	be	AUX
easat-8719	177	11	conducted	conduct	VERB
easat-8719	177	12	,	,	PUNCT
easat-8719	177	13	yielding	yield	VERB
easat-8719	177	14	a	a	DET
easat-8719	177	15	prob	prob	NOUN
easat-8719	177	16	>	>	X
easat-8719	177	17	chi2	chi2	PROPN
easat-8719	177	18	value	value	NOUN
easat-8719	177	19	of	of	ADP
easat-8719	177	20	0.0000	0.0000	NUM
easat-8719	177	21	,	,	PUNCT
easat-8719	177	22	which	which	PRON
easat-8719	177	23	less	less	ADJ
easat-8719	177	24	than	than	ADP
easat-8719	177	25	0.05	0.05	NUM
easat-8719	177	26	.	.	PUNCT
easat-8719	178	1	this	this	PRON
easat-8719	178	2	indicates	indicate	VERB
easat-8719	178	3	that	that	SCONJ
easat-8719	178	4	the	the	DET
easat-8719	178	5	data	datum	NOUN
easat-8719	178	6	analyzed	analyze	VERB
easat-8719	178	7	in	in	ADP
easat-8719	178	8	this	this	DET
easat-8719	178	9	study	study	NOUN
easat-8719	178	10	exhibit	exhibit	NOUN
easat-8719	178	11	heteroskedasticity	heteroskedasticity	NOUN
easat-8719	178	12	,	,	PUNCT
easat-8719	178	13	leading	lead	VERB
easat-8719	178	14	to	to	ADP
easat-8719	178	15	the	the	DET
easat-8719	178	16	rejection	rejection	NOUN
easat-8719	178	17	of	of	ADP
easat-8719	178	18	h0	h0	PROPN
easat-8719	178	19	.	.	PUNCT
easat-8719	179	1	consequently	consequently	ADV
easat-8719	179	2	,	,	PUNCT
easat-8719	179	3	a	a	DET
easat-8719	179	4	robust	robust	ADJ
easat-8719	179	5	standard	standard	ADJ
easat-8719	179	6	error	error	NOUN
easat-8719	179	7	test	test	NOUN
easat-8719	179	8	will	will	AUX
easat-8719	179	9	be	be	AUX
easat-8719	179	10	performed	perform	VERB
easat-8719	179	11	to	to	PART
easat-8719	179	12	provide	provide	VERB
easat-8719	179	13	more	more	ADJ
easat-8719	179	14	valid	valid	ADJ
easat-8719	179	15	results	result	NOUN
easat-8719	179	16	despite	despite	SCONJ
easat-8719	179	17	the	the	DET
easat-8719	179	18	presence	presence	NOUN
easat-8719	179	19	of	of	ADP
easat-8719	179	20	heteroskedasticity	heteroskedasticity	NOUN
easat-8719	179	21	.	.	PUNCT
easat-8719	180	1	4.5	4.5	NUM
easat-8719	180	2	.	.	PUNCT
easat-8719	181	1	autocorrelations	autocorrelation	NOUN
easat-8719	181	2	test	test	NOUN
easat-8719	181	3	table	table	NOUN
easat-8719	181	4	6	6	NUM
easat-8719	181	5	.	.	PUNCT
easat-8719	182	1	autocorrelations	autocorrelation	NOUN
easat-8719	182	2	test	test	NOUN
easat-8719	182	3	result	result	NOUN
easat-8719	182	4	.	.	PUNCT
easat-8719	183	1	dublinwatson	dublinwatson	NOUN
easat-8719	183	2	d	d	X
easat-8719	183	3	-	-	PUNCT
easat-8719	183	4	statistic	statistic	ADJ
easat-8719	183	5	(	(	PUNCT
easat-8719	183	6	4	4	NUM
easat-8719	183	7	,	,	PUNCT
easat-8719	183	8	69	69	NUM
easat-8719	183	9	)	)	PUNCT
easat-8719	183	10	=	=	SYM
easat-8719	183	11	1.885906	1.885906	NUM
easat-8719	183	12	source	source	NOUN
easat-8719	183	13	:	:	PUNCT
easat-8719	183	14	stata	stata	VERB
easat-8719	183	15	15	15	NUM
easat-8719	183	16	data	datum	NOUN
easat-8719	183	17	processing	processing	NOUN
easat-8719	183	18	result	result	NOUN
easat-8719	183	19	,	,	PUNCT
easat-8719	183	20	secondary	secondary	ADJ
easat-8719	183	21	data	datum	NOUN
easat-8719	183	22	processed	process	VERB
easat-8719	183	23	(	(	PUNCT
easat-8719	183	24	2024	2024	NUM
easat-8719	183	25	)	)	PUNCT
easat-8719	183	26	.	.	PUNCT
easat-8719	184	1	in	in	ADP
easat-8719	184	2	the	the	DET
easat-8719	184	3	autocorrelation	autocorrelation	NOUN
easat-8719	184	4	test	test	NOUN
easat-8719	184	5	,	,	PUNCT
easat-8719	184	6	the	the	DET
easat-8719	184	7	dubin	dubin	PROPN
easat-8719	184	8	-	-	PUNCT
easat-8719	184	9	watson	watson	PROPN
easat-8719	184	10	(	(	PUNCT
easat-8719	184	11	dw	dw	NOUN
easat-8719	184	12	)	)	PUNCT
easat-8719	184	13	test	test	NOUN
easat-8719	184	14	is	be	AUX
easat-8719	184	15	used	use	VERB
easat-8719	184	16	.	.	PUNCT
easat-8719	185	1	if	if	SCONJ
easat-8719	185	2	the	the	DET
easat-8719	185	3	value	value	NOUN
easat-8719	185	4	of	of	ADP
easat-8719	185	5	falls	fall	NOUN
easat-8719	185	6	between	between	ADP
easat-8719	185	7	-2	-2	NOUN
easat-8719	185	8	and	and	CCONJ
easat-8719	185	9	+2	+2	PROPN
easat-8719	185	10	,	,	PUNCT
easat-8719	185	11	it	it	PRON
easat-8719	185	12	indicates	indicate	VERB
easat-8719	185	13	that	that	SCONJ
easat-8719	185	14	there	there	PRON
easat-8719	185	15	is	be	VERB
easat-8719	185	16	no	no	DET
easat-8719	185	17	autocorrelation	autocorrelation	NOUN
easat-8719	185	18	,	,	PUNCT
easat-8719	185	19	and	and	CCONJ
easat-8719	185	20	the	the	DET
easat-8719	185	21	test	test	NOUN
easat-8719	185	22	is	be	AUX
easat-8719	185	23	passed	pass	VERB
easat-8719	185	24	.	.	PUNCT
easat-8719	186	1	however	however	ADV
easat-8719	186	2	,	,	PUNCT
easat-8719	186	3	if	if	SCONJ
easat-8719	186	4	the	the	DET
easat-8719	186	5	durbin	durbin	NOUN
easat-8719	186	6	-	-	PUNCT
easat-8719	186	7	watson	watson	NOUN
easat-8719	186	8	711	711	NUM
easat-8719	186	9	edelweiss	edelweiss	PROPN
easat-8719	186	10	applied	apply	VERB
easat-8719	186	11	science	science	NOUN
easat-8719	186	12	and	and	CCONJ
easat-8719	186	13	technology	technology	NOUN
easat-8719	186	14	issn	issn	PROPN
easat-8719	186	15	:	:	PUNCT
easat-8719	186	16	2576	2576	NUM
easat-8719	186	17	-	-	SYM
easat-8719	186	18	8484	8484	NUM
easat-8719	186	19	vol	vol	NOUN
easat-8719	186	20	.	.	PROPN
easat-8719	186	21	9	9	NUM
easat-8719	186	22	,	,	PUNCT
easat-8719	186	23	no	no	INTJ
easat-8719	186	24	.	.	NOUN
easat-8719	187	1	7	7	NUM
easat-8719	187	2	:	:	PUNCT
easat-8719	187	3	704	704	NUM
easat-8719	187	4	-	-	SYM
easat-8719	187	5	718	718	NUM
easat-8719	187	6	,	,	PUNCT
easat-8719	187	7	2025	2025	NUM
easat-8719	187	8	doi	doi	NOUN
easat-8719	187	9	:	:	PUNCT
easat-8719	187	10	10.55214/25768484.v9i7.8719	10.55214/25768484.v9i7.8719	NUM
easat-8719	187	11	©	©	PROPN
easat-8719	187	12	2025	2025	NUM
easat-8719	187	13	by	by	ADP
easat-8719	187	14	the	the	DET
easat-8719	187	15	authors	author	NOUN
easat-8719	187	16	;	;	PUNCT
easat-8719	187	17	licensee	licensee	PROPN
easat-8719	187	18	learning	learn	VERB
easat-8719	187	19	gate	gate	NOUN
easat-8719	187	20	value	value	NOUN
easat-8719	187	21	is	be	AUX
easat-8719	187	22	outside	outside	ADP
easat-8719	187	23	this	this	DET
easat-8719	187	24	range	range	NOUN
easat-8719	187	25	,	,	PUNCT
easat-8719	187	26	it	it	PRON
easat-8719	187	27	suggests	suggest	VERB
easat-8719	187	28	the	the	DET
easat-8719	187	29	presence	presence	NOUN
easat-8719	187	30	of	of	ADP
easat-8719	187	31	autocorrelation	autocorrelation	NOUN
easat-8719	187	32	.	.	PUNCT
easat-8719	188	1	in	in	ADP
easat-8719	188	2	this	this	DET
easat-8719	188	3	study	study	NOUN
easat-8719	188	4	,	,	PUNCT
easat-8719	188	5	the	the	DET
easat-8719	188	6	dw	dw	NOUN
easat-8719	188	7	value	value	NOUN
easat-8719	188	8	is	be	AUX
easat-8719	188	9	1.885906	1.885906	NUM
easat-8719	188	10	,	,	PUNCT
easat-8719	188	11	which	which	PRON
easat-8719	188	12	indicates	indicate	VERB
easat-8719	188	13	that	that	SCONJ
easat-8719	188	14	there	there	PRON
easat-8719	188	15	is	be	VERB
easat-8719	188	16	no	no	DET
easat-8719	188	17	autocorrelation	autocorrelation	NOUN
easat-8719	188	18	in	in	ADP
easat-8719	188	19	the	the	DET
easat-8719	188	20	data	datum	NOUN
easat-8719	188	21	.	.	PUNCT
easat-8719	189	1	4.6	4.6	NUM
easat-8719	189	2	.	.	PUNCT
easat-8719	189	3	common	common	ADJ
easat-8719	189	4	effect	effect	NOUN
easat-8719	189	5	model	model	NOUN
easat-8719	189	6	(	(	PUNCT
easat-8719	189	7	cem	cem	NOUN
easat-8719	189	8	)	)	PUNCT
easat-8719	189	9	,	,	PUNCT
easat-8719	189	10	fixed	fix	VERB
easat-8719	189	11	effect	effect	NOUN
easat-8719	189	12	model	model	NOUN
easat-8719	189	13	(	(	PUNCT
easat-8719	189	14	fem	fem	NOUN
easat-8719	189	15	)	)	PUNCT
easat-8719	189	16	,	,	PUNCT
easat-8719	189	17	and	and	CCONJ
easat-8719	189	18	random	random	ADJ
easat-8719	189	19	effect	effect	NOUN
easat-8719	189	20	model	model	NOUN
easat-8719	189	21	(	(	PUNCT
easat-8719	189	22	rem	rem	NOUN
easat-8719	189	23	)	)	PUNCT
easat-8719	189	24	table	table	NOUN
easat-8719	189	25	7	7	NUM
easat-8719	189	26	.	.	PUNCT
easat-8719	189	27	common	common	ADJ
easat-8719	189	28	effect	effect	NOUN
easat-8719	189	29	model	model	NOUN
easat-8719	189	30	test	test	NOUN
easat-8719	189	31	result	result	NOUN
easat-8719	189	32	.	.	PUNCT
easat-8719	190	1	source	source	NOUN
easat-8719	190	2	ss	ss	PROPN
easat-8719	190	3	fd	fd	PROPN
easat-8719	190	4	ms	ms	NOUN
easat-8719	190	5	number	number	NOUN
easat-8719	190	6	of	of	ADP
easat-8719	190	7	obs	obs	PROPN
easat-8719	190	8	=	=	SYM
easat-8719	190	9	69	69	NUM
easat-8719	190	10	model	model	NOUN
easat-8719	190	11	2.8135e+12	2.8135e+12	NUM
easat-8719	190	12	3	3	NUM
easat-8719	190	13	9.3783e+11	9.3783e+11	NUM
easat-8719	190	14	f	f	X
easat-8719	190	15	(	(	PUNCT
easat-8719	190	16	3	3	NUM
easat-8719	190	17	,	,	PUNCT
easat-8719	190	18	65	65	NUM
easat-8719	190	19	)	)	PUNCT
easat-8719	190	20	=	=	SYM
easat-8719	191	1	14.52	14.52	NUM
easat-8719	191	2	residual	residual	ADJ
easat-8719	191	3	4.1980e+12	4.1980e+12	NUM
easat-8719	191	4	65	65	NUM
easat-8719	191	5	6.4585e+10	6.4585e+10	NUM
easat-8719	191	6	prob	prob	NOUN
easat-8719	191	7	>	>	X
easat-8719	191	8	f	f	PROPN
easat-8719	191	9	=	=	SYM
easat-8719	191	10	0.0000	0.0000	NUM
easat-8719	191	11	total	total	NOUN
easat-8719	191	12	7.0115e+12	7.0115e+12	PROPN
easat-8719	191	13	68	68	NUM
easat-8719	191	14	1.0311e+11	1.0311e+11	NUM
easat-8719	191	15	r	r	NOUN
easat-8719	191	16	-	-	PUNCT
easat-8719	191	17	squared	square	VERB
easat-8719	191	18	=	=	NOUN
easat-8719	191	19	0.4013	0.4013	NUM
easat-8719	191	20	adj	adj	ADJ
easat-8719	191	21	r	r	NOUN
easat-8719	191	22	-	-	PUNCT
easat-8719	191	23	squared	square	VERB
easat-8719	191	24	=	=	SYM
easat-8719	191	25	0.3736	0.3736	NUM
easat-8719	191	26	root	root	NOUN
easat-8719	191	27	mse	mse	NOUN
easat-8719	191	28	=	=	SYM
easat-8719	191	29	2.5e+05	2.5e+05	NUM
easat-8719	191	30	ct	ct	NUM
easat-8719	191	31	coef	coef	PROPN
easat-8719	191	32	.	.	PUNCT
easat-8719	192	1	std	std	NOUN
easat-8719	192	2	.	.	PUNCT
easat-8719	193	1	err	err	PROPN
easat-8719	193	2	.	.	PUNCT
easat-8719	194	1	t	t	PROPN
easat-8719	194	2	p>|t|	p>|t|	PROPN
easat-8719	195	1	[	[	X
easat-8719	195	2	95	95	NUM
easat-8719	195	3	%	%	NOUN
easat-8719	195	4	conf	conf	NOUN
easat-8719	195	5	.	.	PUNCT
easat-8719	196	1	interval	interval	NOUN
easat-8719	196	2	]	]	PUNCT
easat-8719	196	3	fs	fs	ADP
easat-8719	196	4	0.0005717	0.0005717	NUM
easat-8719	196	5	0.0000867	0.0000867	NUM
easat-8719	196	6	6.59	6.59	NUM
easat-8719	196	7	0.000	0.000	NUM
easat-8719	196	8	0.0003984	0.0003984	NUM
easat-8719	196	9	0.0007449	0.0007449	NUM
easat-8719	196	10	fo	fo	ADP
easat-8719	196	11	870.5418	870.5418	NUM
easat-8719	196	12	1244.297	1244.297	NUM
easat-8719	196	13	0.70	0.70	NUM
easat-8719	196	14	0.487	0.487	NUM
easat-8719	196	15	-1614.49	-1614.49	PROPN
easat-8719	196	16	3355.574	3355.574	NUM
easat-8719	196	17	bd	bd	PROPN
easat-8719	196	18	247.0241	247.0241	NUM
easat-8719	196	19	2388.434	2388.434	NUM
easat-8719	196	20	0.10	0.10	NUM
easat-8719	196	21	0.918	0.918	NUM
easat-8719	196	22	-4524.007	-4524.007	PUNCT
easat-8719	196	23	5017.056	5017.056	NUM
easat-8719	196	24	_	_	PUNCT
easat-8719	196	25	cons	con	NOUN
easat-8719	196	26	17151.67	17151.67	NUM
easat-8719	196	27	63731.44	63731.44	NUM
easat-8719	196	28	0.27	0.27	NUM
easat-8719	196	29	0.789	0.789	NUM
easat-8719	196	30	-110128.8	-110128.8	PROPN
easat-8719	196	31	144432.1	144432.1	NUM
easat-8719	196	32	source	source	NOUN
easat-8719	196	33	:	:	PUNCT
easat-8719	196	34	stata	stata	VERB
easat-8719	196	35	15	15	NUM
easat-8719	196	36	data	datum	NOUN
easat-8719	196	37	processing	processing	NOUN
easat-8719	196	38	result	result	NOUN
easat-8719	196	39	,	,	PUNCT
easat-8719	196	40	secondary	secondary	ADJ
easat-8719	196	41	data	datum	NOUN
easat-8719	196	42	processed	process	VERB
easat-8719	196	43	(	(	PUNCT
easat-8719	196	44	2024	2024	NUM
easat-8719	196	45	)	)	PUNCT
easat-8719	196	46	in	in	ADP
easat-8719	196	47	the	the	DET
easat-8719	196	48	common	common	ADJ
easat-8719	196	49	effect	effect	NOUN
easat-8719	196	50	model	model	NOUN
easat-8719	196	51	,	,	PUNCT
easat-8719	196	52	the	the	DET
easat-8719	196	53	variables	variable	NOUN
easat-8719	196	54	firm	firm	ADJ
easat-8719	196	55	size	size	NOUN
easat-8719	196	56	,	,	PUNCT
easat-8719	196	57	foreign	foreign	ADJ
easat-8719	196	58	ownership	ownership	NOUN
easat-8719	196	59	,	,	PUNCT
easat-8719	196	60	and	and	CCONJ
easat-8719	196	61	board	board	NOUN
easat-8719	196	62	diversity	diversity	NOUN
easat-8719	196	63	exhibit	exhibit	VERB
easat-8719	196	64	a	a	DET
easat-8719	196	65	positive	positive	ADJ
easat-8719	196	66	influence	influence	NOUN
easat-8719	196	67	,	,	PUNCT
easat-8719	196	68	with	with	ADP
easat-8719	196	69	coefficient	coefficient	NOUN
easat-8719	196	70	values	value	NOUN
easat-8719	196	71	of	of	ADP
easat-8719	196	72	0.0005717	0.0005717	NUM
easat-8719	196	73	,	,	PUNCT
easat-8719	196	74	870.5418	870.5418	NUM
easat-8719	196	75	,	,	PUNCT
easat-8719	196	76	and	and	CCONJ
easat-8719	196	77	247.0241	247.0241	NUM
easat-8719	196	78	,	,	PUNCT
easat-8719	196	79	respectively	respectively	ADV
easat-8719	196	80	.	.	PUNCT
easat-8719	197	1	however	however	ADV
easat-8719	197	2	,	,	PUNCT
easat-8719	197	3	only	only	ADV
easat-8719	197	4	the	the	DET
easat-8719	197	5	firm	firm	ADJ
easat-8719	197	6	size	size	NOUN
easat-8719	197	7	variable	variable	NOUN
easat-8719	197	8	demonstrates	demonstrate	VERB
easat-8719	197	9	a	a	DET
easat-8719	197	10	significant	significant	ADJ
easat-8719	197	11	influence	influence	NOUN
easat-8719	197	12	,	,	PUNCT
easat-8719	197	13	as	as	SCONJ
easat-8719	197	14	its	its	PRON
easat-8719	197	15	probability	probability	NOUN
easat-8719	197	16	value	value	NOUN
easat-8719	197	17	is	be	AUX
easat-8719	197	18	below	below	ADP
easat-8719	197	19	0.05	0.05	NUM
easat-8719	197	20	,	,	PUNCT
easat-8719	197	21	specifically	specifically	ADV
easat-8719	197	22	0.000	0.000	NUM
easat-8719	197	23	.	.	PUNCT
easat-8719	198	1	in	in	ADP
easat-8719	198	2	contrast	contrast	NOUN
easat-8719	198	3	,	,	PUNCT
easat-8719	198	4	the	the	DET
easat-8719	198	5	other	other	ADJ
easat-8719	198	6	two	two	NUM
easat-8719	198	7	variables	variable	NOUN
easat-8719	198	8	,	,	PUNCT
easat-8719	198	9	foreign	foreign	ADJ
easat-8719	198	10	ownership	ownership	NOUN
easat-8719	198	11	dan	dan	PROPN
easat-8719	198	12	board	board	PROPN
easat-8719	198	13	diversity	diversity	NOUN
easat-8719	198	14	,	,	PUNCT
easat-8719	198	15	do	do	AUX
easat-8719	198	16	not	not	PART
easat-8719	198	17	have	have	VERB
easat-8719	198	18	a	a	DET
easat-8719	198	19	significant	significant	ADJ
easat-8719	198	20	influence	influence	NOUN
easat-8719	198	21	,	,	PUNCT
easat-8719	198	22	as	as	SCONJ
easat-8719	198	23	their	their	PRON
easat-8719	198	24	probability	probability	NOUN
easat-8719	198	25	value	value	NOUN
easat-8719	198	26	are	be	AUX
easat-8719	198	27	0.487	0.487	NUM
easat-8719	198	28	and	and	CCONJ
easat-8719	198	29	0.918	0.918	NUM
easat-8719	198	30	,	,	PUNCT
easat-8719	198	31	respectively	respectively	ADV
easat-8719	198	32	,	,	PUNCT
easat-8719	198	33	both	both	PRON
easat-8719	198	34	of	of	ADP
easat-8719	198	35	which	which	PRON
easat-8719	198	36	exceed	exceed	VERB
easat-8719	198	37	the	the	DET
easat-8719	198	38	0.05	0.05	NUM
easat-8719	198	39	threshold	threshold	NOUN
easat-8719	198	40	.	.	PUNCT
easat-8719	199	1	table	table	NOUN
easat-8719	199	2	8	8	NUM
easat-8719	199	3	.	.	PUNCT
easat-8719	200	1	fixed	fix	VERB
easat-8719	200	2	effect	effect	PROPN
easat-8719	200	3	model	model	NOUN
easat-8719	200	4	test	test	NOUN
easat-8719	200	5	result	result	NOUN
easat-8719	200	6	.	.	PUNCT
easat-8719	201	1	fixed	fix	VERB
easat-8719	201	2	-	-	PUNCT
easat-8719	201	3	effects	effect	NOUN
easat-8719	201	4	(	(	PUNCT
easat-8719	201	5	within	within	ADP
easat-8719	201	6	)	)	PUNCT
easat-8719	201	7	regression	regression	NOUN
easat-8719	201	8	number	number	NOUN
easat-8719	201	9	of	of	ADP
easat-8719	201	10	obs	obs	PROPN
easat-8719	201	11	.	.	PUNCT
easat-8719	202	1	=	=	SYM
easat-8719	202	2	69	69	NUM
easat-8719	202	3	group	group	NOUN
easat-8719	202	4	variable	variable	NOUN
easat-8719	202	5	:	:	PUNCT
easat-8719	202	6	i	i	NOUN
easat-8719	202	7	d	d	ADJ
easat-8719	202	8	number	number	NOUN
easat-8719	202	9	of	of	ADP
easat-8719	202	10	groups	group	NOUN
easat-8719	202	11	=	=	SYM
easat-8719	202	12	23	23	NUM
easat-8719	202	13	r	r	X
easat-8719	202	14	-	-	PUNCT
easat-8719	202	15	sq	sq	ADJ
easat-8719	202	16	:	:	PUNCT
easat-8719	202	17	obs	obs	PROPN
easat-8719	202	18	.	.	PUNCT
easat-8719	203	1	per	per	ADP
easat-8719	203	2	group	group	NOUN
easat-8719	203	3	:	:	PUNCT
easat-8719	203	4	within	within	ADP
easat-8719	203	5	=	=	PUNCT
easat-8719	203	6	0.1439	0.1439	NUM
easat-8719	203	7	min	min	NOUN
easat-8719	203	8	.	.	PUNCT
easat-8719	203	9	=	=	NOUN
easat-8719	203	10	3	3	NUM
easat-8719	203	11	between	between	ADP
easat-8719	203	12	=	=	SYM
easat-8719	203	13	0.0733	0.0733	NUM
easat-8719	203	14	avg	avg	NOUN
easat-8719	203	15	.	.	PUNCT
easat-8719	204	1	=	=	NOUN
easat-8719	204	2	3.0	3.0	NUM
easat-8719	204	3	overall	overall	ADJ
easat-8719	204	4	=	=	NUM
easat-8719	204	5	0.0614	0.0614	NUM
easat-8719	204	6	max	max	NOUN
easat-8719	204	7	.	.	PUNCT
easat-8719	205	1	=	=	SYM
easat-8719	205	2	3	3	NUM
easat-8719	205	3	corr	corr	NOUN
easat-8719	205	4	(	(	PUNCT
easat-8719	205	5	u_i	u_i	PROPN
easat-8719	205	6	,	,	PUNCT
easat-8719	205	7	xb	xb	X
easat-8719	205	8	)	)	PUNCT
easat-8719	205	9	=	=	SYM
easat-8719	206	1	-0.5008	-0.5008	NOUN
easat-8719	206	2	f	f	X
easat-8719	206	3	(	(	PUNCT
easat-8719	206	4	3,43	3,43	NUM
easat-8719	206	5	)	)	PUNCT
easat-8719	206	6	=	=	SYM
easat-8719	206	7	2.41	2.41	NUM
easat-8719	206	8	prob	prob	NOUN
easat-8719	206	9	>	>	X
easat-8719	206	10	f	f	PROPN
easat-8719	207	1	=	=	SYM
easat-8719	207	2	0.0801	0.0801	NUM
easat-8719	207	3	ct	ct	NUM
easat-8719	207	4	coef	coef	PROPN
easat-8719	207	5	.	.	PUNCT
easat-8719	208	1	std	std	NOUN
easat-8719	208	2	.	.	PUNCT
easat-8719	209	1	err	err	PROPN
easat-8719	209	2	.	.	PUNCT
easat-8719	210	1	t	t	PROPN
easat-8719	210	2	p>|t|	p>|t|	PROPN
easat-8719	211	1	[	[	X
easat-8719	211	2	95	95	NUM
easat-8719	211	3	%	%	NOUN
easat-8719	211	4	conf	conf	NOUN
easat-8719	211	5	.	.	PUNCT
easat-8719	212	1	interval	interval	NOUN
easat-8719	212	2	]	]	PUNCT
easat-8719	213	1	fs	fs	AUX
easat-8719	213	2	-0.0001121	-0.0001121	NOUN
easat-8719	213	3	0.0001046	0.0001046	NUM
easat-8719	213	4	-1.07	-1.07	NUM
easat-8719	213	5	0.290	0.290	NUM
easat-8719	213	6	-0.0003231	-0.0003231	NOUN
easat-8719	213	7	0.0000988	0.0000988	NUM
easat-8719	213	8	fo	fo	ADP
easat-8719	213	9	-361.2961	-361.2961	PROPN
easat-8719	213	10	825.6265	825.6265	NUM
easat-8719	213	11	-0.44	-0.44	VERB
easat-8719	213	12	0.664	0.664	NUM
easat-8719	213	13	-2026.43	-2026.43	NUM
easat-8719	213	14	1303.638	1303.638	NUM
easat-8719	213	15	bd	bd	PROPN
easat-8719	213	16	-6902.082	-6902.082	PUNCT
easat-8719	214	1	3087.214	3087.214	NUM
easat-8719	214	2	-2.24	-2.24	NUM
easat-8719	214	3	0.031	0.031	NUM
easat-8719	214	4	-13128.04	-13128.04	PROPN
easat-8719	214	5	-676.1217	-676.1217	PROPN
easat-8719	214	6	_	_	PROPN
easat-8719	214	7	cons	con	NOUN
easat-8719	214	8	319617.9	319617.9	NUM
easat-8719	214	9	50393.18	50393.18	NUM
easat-8719	214	10	6.34	6.34	NUM
easat-8719	214	11	0.000	0.000	NUM
easat-8719	214	12	217990.4	217990.4	NUM
easat-8719	214	13	421245.5	421245.5	NUM
easat-8719	214	14	sigma_u	sigma_u	NOUN
easat-8719	214	15	360089	360089	NUM
easat-8719	214	16	sigma_2	sigma_2	VERB
easat-8719	214	17	62874.327	62874.327	NUM
easat-8719	214	18	rho	rho	ADJ
easat-8719	214	19	0.97041427	0.97041427	NUM
easat-8719	214	20	(	(	PUNCT
easat-8719	214	21	fraction	fraction	NOUN
easat-8719	214	22	of	of	ADP
easat-8719	214	23	variance	variance	NOUN
easat-8719	214	24	due	due	ADP
easat-8719	214	25	to	to	ADP
easat-8719	214	26	u_i	u_i	NUM
easat-8719	214	27	)	)	PUNCT
easat-8719	214	28	f	f	PROPN
easat-8719	214	29	test	test	NOUN
easat-8719	214	30	that	that	PRON
easat-8719	214	31	all	all	PRON
easat-8719	214	32	u	u	PRON
easat-8719	214	33	i=0	i=0	ADJ
easat-8719	214	34	:	:	PUNCT
easat-8719	214	35	f(22	f(22	X
easat-8719	214	36	.	.	X
easat-8719	214	37	43	43	NUM
easat-8719	214	38	)	)	PUNCT
easat-8719	214	39	=	=	SYM
easat-8719	214	40	46.32	46.32	NUM
easat-8719	214	41	prob	prob	NOUN
easat-8719	214	42	>	>	X
easat-8719	214	43	f	f	PROPN
easat-8719	215	1	=	=	PUNCT
easat-8719	215	2	0.000	0.000	NUM
easat-8719	215	3	in	in	ADP
easat-8719	215	4	the	the	DET
easat-8719	215	5	fixed	fixed	ADJ
easat-8719	215	6	effect	effect	NOUN
easat-8719	215	7	model	model	NOUN
easat-8719	215	8	,	,	PUNCT
easat-8719	215	9	the	the	DET
easat-8719	215	10	variables	variable	NOUN
easat-8719	215	11	fs	fs	X
easat-8719	215	12	(	(	PUNCT
easat-8719	215	13	firm	firm	ADJ
easat-8719	215	14	size	size	NOUN
easat-8719	215	15	)	)	PUNCT
easat-8719	215	16	,	,	PUNCT
easat-8719	215	17	fo	fo	INTJ
easat-8719	215	18	(	(	PUNCT
easat-8719	215	19	foreign	foreign	ADJ
easat-8719	215	20	ownership	ownership	NOUN
easat-8719	215	21	)	)	PUNCT
easat-8719	215	22	,	,	PUNCT
easat-8719	215	23	bd	bd	PROPN
easat-8719	215	24	(	(	PUNCT
easat-8719	215	25	board	board	NOUN
easat-8719	215	26	diversity	diversity	NOUN
easat-8719	215	27	)	)	PUNCT
easat-8719	215	28	exhibit	exhibit	VERB
easat-8719	215	29	negative	negative	ADJ
easat-8719	215	30	coefficients	coefficient	NOUN
easat-8719	215	31	of	of	ADP
easat-8719	215	32	-0.0001121	-0.0001121	NOUN
easat-8719	215	33	,	,	PUNCT
easat-8719	215	34	361.2961	361.2961	NUM
easat-8719	215	35	,	,	PUNCT
easat-8719	215	36	and	and	CCONJ
easat-8719	215	37	-6902.082	-6902.082	NOUN
easat-8719	215	38	,	,	PUNCT
easat-8719	215	39	respectively	respectively	ADV
easat-8719	215	40	.	.	PUNCT
easat-8719	216	1	among	among	ADP
easat-8719	216	2	these	these	PRON
easat-8719	216	3	,	,	PUNCT
easat-8719	216	4	only	only	ADV
easat-8719	216	5	the	the	DET
easat-8719	216	6	variable	variable	NOUN
easat-8719	216	7	bd	bd	PROPN
easat-8719	216	8	has	have	VERB
easat-8719	216	9	a	a	DET
easat-8719	216	10	significant	significant	ADJ
easat-8719	216	11	influence	influence	NOUN
easat-8719	216	12	,	,	PUNCT
easat-8719	216	13	as	as	SCONJ
easat-8719	216	14	it	it	PRON
easat-8719	216	15	probability	probability	NOUN
easat-8719	216	16	value	value	NOUN
easat-8719	216	17	is	be	AUX
easat-8719	216	18	below	below	ADP
easat-8719	216	19	0.05	0.05	NUM
easat-8719	216	20	,	,	PUNCT
easat-8719	216	21	specifically	specifically	ADV
easat-8719	216	22	at	at	ADP
easat-8719	216	23	0.031	0.031	NUM
easat-8719	216	24	.	.	PUNCT
easat-8719	217	1	conversely	conversely	ADV
easat-8719	217	2	,	,	PUNCT
easat-8719	217	3	the	the	DET
easat-8719	217	4	variables	variable	NOUN
easat-8719	217	5	fs	fs	VERB
easat-8719	217	6	and	and	CCONJ
easat-8719	217	7	fo	fo	INTJ
easat-8719	217	8	do	do	AUX
easat-8719	217	9	not	not	PART
easat-8719	217	10	have	have	VERB
easat-8719	217	11	a	a	DET
easat-8719	217	12	statistically	statistically	ADV
easat-8719	217	13	significant	significant	ADJ
easat-8719	217	14	effect	effect	NOUN
easat-8719	217	15	,	,	PUNCT
easat-8719	217	16	with	with	ADP
easat-8719	217	17	probability	probability	NOUN
easat-8719	217	18	values	value	NOUN
easat-8719	217	19	of	of	ADP
easat-8719	217	20	0.290	0.290	NUM
easat-8719	217	21	and	and	CCONJ
easat-8719	217	22	0.664	0.664	NUM
easat-8719	217	23	,	,	PUNCT
easat-8719	217	24	both	both	PRON
easat-8719	217	25	exceeding	exceed	VERB
easat-8719	217	26	the	the	DET
easat-8719	217	27	0.05	0.05	NUM
easat-8719	217	28	threshold	threshold	NOUN
easat-8719	217	29	.	.	PUNCT
easat-8719	218	1	additionally	additionally	ADV
easat-8719	218	2	,	,	PUNCT
easat-8719	218	3	the	the	DET
easat-8719	218	4	prob	prob	NOUN
easat-8719	218	5	>	>	X
easat-8719	218	6	f	f	PROPN
easat-8719	218	7	value	value	NOUN
easat-8719	218	8	of	of	ADP
easat-8719	218	9	0.0810	0.0810	NUM
easat-8719	218	10	indicates	indicate	VERB
easat-8719	218	11	that	that	SCONJ
easat-8719	218	12	fixed	fix	VERB
easat-8719	218	13	effect	effect	NOUN
easat-8719	218	14	model	model	NOUN
easat-8719	218	15	is	be	AUX
easat-8719	218	16	not	not	PART
easat-8719	218	17	significant	significant	ADJ
easat-8719	218	18	at	at	ADP
easat-8719	218	19	the	the	DET
easat-8719	218	20	5	5	NUM
easat-8719	218	21	%	%	NOUN
easat-8719	218	22	significance	significance	NOUN
easat-8719	218	23	level	level	NOUN
easat-8719	218	24	.	.	PUNCT
easat-8719	219	1	this	this	PRON
easat-8719	219	2	implies	imply	VERB
easat-8719	219	3	that	that	SCONJ
easat-8719	219	4	the	the	DET
easat-8719	219	5	independent	independent	ADJ
easat-8719	219	6	variables	variable	NOUN
easat-8719	219	7	,	,	PUNCT
easat-8719	219	8	collectively	collectively	ADV
easat-8719	219	9	,	,	PUNCT
easat-8719	219	10	do	do	AUX
easat-8719	219	11	not	not	PART
easat-8719	219	12	have	have	VERB
easat-8719	219	13	a	a	DET
easat-8719	219	14	sufficiently	sufficiently	ADV
easat-8719	219	15	712	712	NUM
easat-8719	219	16	edelweiss	edelweiss	PROPN
easat-8719	219	17	applied	apply	VERB
easat-8719	219	18	science	science	NOUN
easat-8719	219	19	and	and	CCONJ
easat-8719	219	20	technology	technology	NOUN
easat-8719	219	21	issn	issn	PROPN
easat-8719	219	22	:	:	PUNCT
easat-8719	219	23	2576	2576	NUM
easat-8719	219	24	-	-	SYM
easat-8719	219	25	8484	8484	NUM
easat-8719	219	26	vol	vol	NOUN
easat-8719	219	27	.	.	PROPN
easat-8719	220	1	9	9	NUM
easat-8719	220	2	,	,	PUNCT
easat-8719	220	3	no	no	INTJ
easat-8719	220	4	.	.	NOUN
easat-8719	220	5	7	7	NUM
easat-8719	220	6	:	:	PUNCT
easat-8719	220	7	704	704	NUM
easat-8719	220	8	-	-	SYM
easat-8719	220	9	718	718	NUM
easat-8719	220	10	,	,	PUNCT
easat-8719	220	11	2025	2025	NUM
easat-8719	220	12	doi	doi	NOUN
easat-8719	220	13	:	:	PUNCT
easat-8719	220	14	10.55214/25768484.v9i7.8719	10.55214/25768484.v9i7.8719	NUM
easat-8719	220	15	©	©	PROPN
easat-8719	220	16	2025	2025	NUM
easat-8719	220	17	by	by	ADP
easat-8719	220	18	the	the	DET
easat-8719	220	19	authors	author	NOUN
easat-8719	220	20	;	;	PUNCT
easat-8719	220	21	licensee	licensee	PROPN
easat-8719	220	22	learning	learning	NOUN
easat-8719	220	23	gate	gate	VERB
easat-8719	220	24	strong	strong	ADJ
easat-8719	220	25	influence	influence	NOUN
easat-8719	220	26	to	to	PART
easat-8719	220	27	explain	explain	VERB
easat-8719	220	28	the	the	DET
easat-8719	220	29	variability	variability	NOUN
easat-8719	220	30	of	of	ADP
easat-8719	220	31	the	the	DET
easat-8719	220	32	dependent	dependent	ADJ
easat-8719	220	33	variables	variable	NOUN
easat-8719	220	34	(	(	PUNCT
easat-8719	220	35	carbon	carbon	NOUN
easat-8719	220	36	tax	tax	NOUN
easat-8719	220	37	)	)	PUNCT
easat-8719	220	38	at	at	ADP
easat-8719	220	39	the	the	DET
easat-8719	220	40	specified	specified	ADJ
easat-8719	220	41	level	level	NOUN
easat-8719	220	42	of	of	ADP
easat-8719	220	43	significance	significance	NOUN
easat-8719	220	44	.	.	PUNCT
easat-8719	221	1	table	table	NOUN
easat-8719	221	2	9	9	NUM
easat-8719	221	3	.	.	PUNCT
easat-8719	222	1	random	random	ADJ
easat-8719	222	2	effect	effect	NOUN
easat-8719	222	3	model	model	NOUN
easat-8719	222	4	test	test	NOUN
easat-8719	222	5	result	result	NOUN
easat-8719	222	6	.	.	PUNCT
easat-8719	223	1	random	random	ADJ
easat-8719	223	2	-	-	PUNCT
easat-8719	223	3	effect	effect	NOUN
easat-8719	223	4	gls	gl	VERB
easat-8719	223	5	regression	regression	NOUN
easat-8719	223	6	number	number	NOUN
easat-8719	223	7	of	of	ADP
easat-8719	223	8	obs	obs	PROPN
easat-8719	223	9	.	.	PUNCT
easat-8719	224	1	=	=	SYM
easat-8719	224	2	69	69	NUM
easat-8719	224	3	group	group	NOUN
easat-8719	224	4	variable	variable	NOUN
easat-8719	224	5	:	:	PUNCT
easat-8719	224	6	i	i	NOUN
easat-8719	224	7	d	d	ADJ
easat-8719	224	8	number	number	NOUN
easat-8719	224	9	of	of	ADP
easat-8719	224	10	groups	group	NOUN
easat-8719	224	11	=	=	SYM
easat-8719	224	12	23	23	NUM
easat-8719	224	13	r	r	X
easat-8719	224	14	-	-	PUNCT
easat-8719	224	15	sq	sq	ADJ
easat-8719	224	16	:	:	PUNCT
easat-8719	224	17	obs	obs	PROPN
easat-8719	224	18	.	.	PUNCT
easat-8719	225	1	per	per	ADP
easat-8719	225	2	group	group	NOUN
easat-8719	225	3	:	:	PUNCT
easat-8719	225	4	within	within	ADP
easat-8719	225	5	=	=	PROPN
easat-8719	225	6	0.0491	0.0491	NUM
easat-8719	225	7	min	min	NOUN
easat-8719	225	8	.	.	PUNCT
easat-8719	225	9	=	=	NOUN
easat-8719	225	10	3	3	NUM
easat-8719	225	11	between	between	ADP
easat-8719	225	12	=	=	SYM
easat-8719	225	13	0.0860	0.0860	NUM
easat-8719	225	14	avg	avg	NOUN
easat-8719	225	15	=	=	NOUN
easat-8719	225	16	3.0	3.0	NUM
easat-8719	225	17	overall	overall	ADJ
easat-8719	225	18	=	=	PROPN
easat-8719	225	19	0.0847	0.0847	NUM
easat-8719	225	20	max	max	NOUN
easat-8719	225	21	.	.	PUNCT
easat-8719	226	1	=	=	SYM
easat-8719	226	2	3	3	NUM
easat-8719	226	3	corr	corr	NOUN
easat-8719	226	4	(	(	PUNCT
easat-8719	226	5	u_i	u_i	PROPN
easat-8719	226	6	,	,	PUNCT
easat-8719	226	7	x	x	NOUN
easat-8719	226	8	)	)	PUNCT
easat-8719	226	9	=	=	SYM
easat-8719	226	10	0	0	PROPN
easat-8719	226	11	(	(	PUNCT
easat-8719	226	12	assumed	assume	VERB
easat-8719	226	13	)	)	PUNCT
easat-8719	226	14	wald	wald	PROPN
easat-8719	226	15	chi2	chi2	PROPN
easat-8719	226	16	(	(	PUNCT
easat-8719	226	17	3	3	NUM
easat-8719	226	18	)	)	PUNCT
easat-8719	226	19	=	=	SYM
easat-8719	226	20	4.31	4.31	NUM
easat-8719	226	21	prob	prob	NOUN
easat-8719	226	22	>	>	X
easat-8719	226	23	chi2	chi2	PROPN
easat-8719	226	24	=	=	X
easat-8719	226	25	0.2299	0.2299	NUM
easat-8719	226	26	ct	ct	NUM
easat-8719	226	27	coef	coef	PROPN
easat-8719	226	28	.	.	PUNCT
easat-8719	227	1	std	std	NOUN
easat-8719	227	2	.	.	PUNCT
easat-8719	228	1	err	err	NOUN
easat-8719	228	2	.	.	PUNCT
easat-8719	229	1	z	z	NOUN
easat-8719	229	2	p>|z|	p>|z|	VERB
easat-8719	229	3	[	[	X
easat-8719	229	4	95	95	NUM
easat-8719	229	5	%	%	NOUN
easat-8719	229	6	conf	conf	NOUN
easat-8719	229	7	.	.	PUNCT
easat-8719	230	1	interval	interval	NOUN
easat-8719	230	2	]	]	PUNCT
easat-8719	230	3	fs	fs	ADP
easat-8719	230	4	0.0000967	0.0000967	NUM
easat-8719	230	5	0.0000953	0.0000953	NUM
easat-8719	230	6	1.01	1.01	NUM
easat-8719	230	7	0.310	0.310	NUM
easat-8719	230	8	-0.000901	-0.000901	NOUN
easat-8719	231	1	0.0002836	0.0002836	NUM
easat-8719	231	2	fo	fo	ADP
easat-8719	231	3	-112.7668	-112.7668	NOUN
easat-8719	231	4	856.946	856.946	NUM
easat-8719	231	5	-0.13	-0.13	NUM
easat-8719	231	6	0.895	0.895	NUM
easat-8719	231	7	-1791.186	-1791.186	PUNCT
easat-8719	231	8	1565.652	1565.652	NUM
easat-8719	231	9	bd	bd	PROPN
easat-8719	231	10	-5193.336	-5193.336	PROPN
easat-8719	231	11	2725.946	2725.946	NUM
easat-8719	231	12	-1.91	-1.91	NUM
easat-8719	231	13	0.057	0.057	NUM
easat-8719	231	14	-10536.09	-10536.09	PROPN
easat-8719	231	15	149.4194	149.4194	NUM
easat-8719	231	16	_	_	PUNCT
easat-8719	231	17	cons	con	NOUN
easat-8719	231	18	236338.8	236338.8	NUM
easat-8719	231	19	76456.98	76456.98	NUM
easat-8719	231	20	3.09	3.09	NUM
easat-8719	231	21	0.002	0.002	NUM
easat-8719	231	22	86485.86	86485.86	NUM
easat-8719	231	23	386191.7	386191.7	NUM
easat-8719	231	24	sigma_u	sigma_u	NOUN
easat-8719	231	25	255586.28	255586.28	NUM
easat-8719	231	26	sigma_2	sigma_2	VERB
easat-8719	231	27	62874.327	62874.327	NUM
easat-8719	231	28	rho	rho	ADJ
easat-8719	231	29	0.94293704	0.94293704	NUM
easat-8719	231	30	(	(	PUNCT
easat-8719	231	31	fraction	fraction	NOUN
easat-8719	231	32	of	of	ADP
easat-8719	231	33	variance	variance	NOUN
easat-8719	231	34	due	due	ADP
easat-8719	231	35	to	to	ADP
easat-8719	231	36	u_i	u_i	NUM
easat-8719	231	37	)	)	PUNCT
easat-8719	231	38	in	in	ADP
easat-8719	231	39	the	the	DET
easat-8719	231	40	random	random	ADJ
easat-8719	231	41	effect	effect	NOUN
easat-8719	231	42	model	model	NOUN
easat-8719	231	43	,	,	PUNCT
easat-8719	231	44	the	the	DET
easat-8719	231	45	variable	variable	ADJ
easat-8719	231	46	firm	firm	ADJ
easat-8719	231	47	size	size	NOUN
easat-8719	231	48	(	(	PUNCT
easat-8719	231	49	fs	fs	NOUN
easat-8719	231	50	)	)	PUNCT
easat-8719	231	51	has	have	VERB
easat-8719	231	52	a	a	DET
easat-8719	231	53	positive	positive	ADJ
easat-8719	231	54	influence	influence	NOUN
easat-8719	231	55	,	,	PUNCT
easat-8719	231	56	with	with	ADP
easat-8719	231	57	a	a	DET
easat-8719	231	58	coefficient	coefficient	NOUN
easat-8719	231	59	value	value	NOUN
easat-8719	231	60	of	of	ADP
easat-8719	231	61	0.0000967	0.0000967	NUM
easat-8719	231	62	.	.	PUNCT
easat-8719	232	1	conversely	conversely	ADV
easat-8719	232	2	,	,	PUNCT
easat-8719	232	3	the	the	DET
easat-8719	232	4	variables	variables	ADJ
easat-8719	232	5	foreign	foreign	ADJ
easat-8719	232	6	ownership	ownership	NOUN
easat-8719	232	7	(	(	PUNCT
easat-8719	232	8	fo	fo	NOUN
easat-8719	232	9	)	)	PUNCT
easat-8719	232	10	and	and	CCONJ
easat-8719	232	11	board	board	NOUN
easat-8719	232	12	diversity	diversity	NOUN
easat-8719	232	13	(	(	PUNCT
easat-8719	232	14	bd	bd	NOUN
easat-8719	232	15	)	)	PUNCT
easat-8719	232	16	exhibit	exhibit	VERB
easat-8719	232	17	negative	negative	ADJ
easat-8719	232	18	influences	influence	NOUN
easat-8719	232	19	,	,	PUNCT
easat-8719	232	20	with	with	ADP
easat-8719	232	21	coefficient	coefficient	NOUN
easat-8719	232	22	value	value	NOUN
easat-8719	232	23	of	of	ADP
easat-8719	232	24	-112.7668	-112.7668	NUM
easat-8719	232	25	and	and	CCONJ
easat-8719	232	26	–	–	PUNCT
easat-8719	232	27	5193.336	5193.336	NUM
easat-8719	232	28	,	,	PUNCT
easat-8719	232	29	respectively	respectively	ADV
easat-8719	232	30	.	.	PUNCT
easat-8719	233	1	however	however	ADV
easat-8719	233	2	,	,	PUNCT
easat-8719	233	3	all	all	DET
easat-8719	233	4	variables	variable	NOUN
easat-8719	233	5	demonstrate	demonstrate	VERB
easat-8719	233	6	an	an	DET
easat-8719	233	7	insignificant	insignificant	ADJ
easat-8719	233	8	effect	effect	NOUN
easat-8719	233	9	,	,	PUNCT
easat-8719	233	10	as	as	SCONJ
easat-8719	233	11	their	their	PRON
easat-8719	233	12	probability	probability	NOUN
easat-8719	233	13	values	value	NOUN
easat-8719	233	14	exceed	exceed	VERB
easat-8719	233	15	the	the	DET
easat-8719	233	16	0.05	0.05	NUM
easat-8719	233	17	significance	significance	NOUN
easat-8719	233	18	level	level	NOUN
easat-8719	233	19	.	.	PUNCT
easat-8719	234	1	specifically	specifically	ADV
easat-8719	234	2	,	,	PUNCT
easat-8719	234	3	the	the	DET
easat-8719	234	4	probability	probability	NOUN
easat-8719	234	5	values	value	NOUN
easat-8719	234	6	for	for	ADP
easat-8719	234	7	fs	f	NOUN
easat-8719	234	8	,	,	PUNCT
easat-8719	234	9	fo	fo	NOUN
easat-8719	234	10	,	,	PUNCT
easat-8719	234	11	and	and	CCONJ
easat-8719	234	12	bd	bd	PROPN
easat-8719	234	13	are	be	AUX
easat-8719	234	14	0.310	0.310	NUM
easat-8719	234	15	,	,	PUNCT
easat-8719	234	16	0.895	0.895	NUM
easat-8719	234	17	,	,	PUNCT
easat-8719	234	18	and	and	CCONJ
easat-8719	234	19	0.057	0.057	NUM
easat-8719	234	20	,	,	PUNCT
easat-8719	234	21	respectively	respectively	ADV
easat-8719	234	22	.	.	PUNCT
easat-8719	235	1	furthermore	furthermore	ADV
easat-8719	235	2	,	,	PUNCT
easat-8719	235	3	the	the	DET
easat-8719	235	4	prob	prob	PROPN
easat-8719	235	5	>	>	X
easat-8719	235	6	chi2	chi2	PROPN
easat-8719	235	7	value	value	NOUN
easat-8719	235	8	of	of	ADP
easat-8719	235	9	0.229	0.229	NUM
easat-8719	235	10	,	,	PUNCT
easat-8719	235	11	which	which	PRON
easat-8719	235	12	is	be	AUX
easat-8719	235	13	greater	great	ADJ
easat-8719	235	14	than	than	ADP
easat-8719	235	15	0.05	0.05	NUM
easat-8719	235	16	,	,	PUNCT
easat-8719	235	17	indicates	indicate	VERB
easat-8719	235	18	that	that	SCONJ
easat-8719	235	19	the	the	DET
easat-8719	235	20	null	null	ADJ
easat-8719	235	21	hypothesis	hypothesis	NOUN
easat-8719	235	22	can	can	AUX
easat-8719	235	23	not	not	PART
easat-8719	235	24	be	be	AUX
easat-8719	235	25	rejected	reject	VERB
easat-8719	235	26	.	.	PUNCT
easat-8719	236	1	in	in	ADP
easat-8719	236	2	other	other	ADJ
easat-8719	236	3	words	word	NOUN
easat-8719	236	4	,	,	PUNCT
easat-8719	236	5	where	where	SCONJ
easat-8719	236	6	is	be	AUX
easat-8719	236	7	insufficient	insufficient	ADJ
easat-8719	236	8	statistical	statistical	ADJ
easat-8719	236	9	evidence	evidence	NOUN
easat-8719	236	10	to	to	PART
easat-8719	236	11	conclude	conclude	VERB
easat-8719	236	12	that	that	SCONJ
easat-8719	236	13	the	the	DET
easat-8719	236	14	independent	independent	ADJ
easat-8719	236	15	variable	variable	NOUN
easat-8719	236	16	collectively	collectively	ADV
easat-8719	236	17	has	have	VERB
easat-8719	236	18	a	a	DET
easat-8719	236	19	significant	significant	ADJ
easat-8719	236	20	influence	influence	NOUN
easat-8719	236	21	on	on	ADP
easat-8719	236	22	the	the	DET
easat-8719	236	23	dependent	dependent	ADJ
easat-8719	236	24	variable	variable	NOUN
easat-8719	236	25	.	.	PUNCT
easat-8719	237	1	4.7	4.7	NUM
easat-8719	237	2	.	.	PUNCT
easat-8719	237	3	chow	chow	PROPN
easat-8719	237	4	test	test	NOUN
easat-8719	237	5	,	,	PUNCT
easat-8719	237	6	hausman	hausman	ADJ
easat-8719	237	7	test	test	NOUN
easat-8719	237	8	,	,	PUNCT
easat-8719	237	9	and	and	CCONJ
easat-8719	237	10	lagrange	lagrange	PROPN
easat-8719	237	11	test	test	NOUN
easat-8719	237	12	based	base	VERB
easat-8719	237	13	on	on	ADP
easat-8719	237	14	the	the	DET
easat-8719	237	15	three	three	NUM
easat-8719	237	16	previously	previously	ADV
easat-8719	237	17	conducted	conduct	VERB
easat-8719	237	18	model	model	NOUN
easat-8719	237	19	tests	test	NOUN
easat-8719	237	20	,	,	PUNCT
easat-8719	237	21	namely	namely	ADV
easat-8719	237	22	the	the	DET
easat-8719	237	23	common	common	ADJ
easat-8719	237	24	effect	effect	NOUN
easat-8719	237	25	model	model	NOUN
easat-8719	237	26	(	(	PUNCT
easat-8719	237	27	cem	cem	NOUN
easat-8719	237	28	)	)	PUNCT
easat-8719	237	29	,	,	PUNCT
easat-8719	237	30	fixed	fix	VERB
easat-8719	237	31	effect	effect	NOUN
easat-8719	237	32	model	model	NOUN
easat-8719	237	33	(	(	PUNCT
easat-8719	237	34	fem	fem	NOUN
easat-8719	237	35	)	)	PUNCT
easat-8719	237	36	,	,	PUNCT
easat-8719	237	37	and	and	CCONJ
easat-8719	237	38	random	random	ADJ
easat-8719	237	39	effect	effect	NOUN
easat-8719	237	40	model	model	NOUN
easat-8719	237	41	(	(	PUNCT
easat-8719	237	42	rem	rem	NOUN
easat-8719	237	43	)	)	PUNCT
easat-8719	237	44	,	,	PUNCT
easat-8719	237	45	further	further	ADJ
easat-8719	237	46	testing	testing	NOUN
easat-8719	237	47	will	will	AUX
easat-8719	237	48	be	be	AUX
easat-8719	237	49	carried	carry	VERB
easat-8719	237	50	out	out	ADP
easat-8719	237	51	using	use	VERB
easat-8719	237	52	the	the	DET
easat-8719	237	53	chow	chow	PROPN
easat-8719	237	54	test	test	NOUN
easat-8719	237	55	,	,	PUNCT
easat-8719	237	56	hausman	hausman	ADJ
easat-8719	237	57	test	test	NOUN
easat-8719	237	58	,	,	PUNCT
easat-8719	237	59	and	and	CCONJ
easat-8719	237	60	lagrange	lagrange	PROPN
easat-8719	237	61	multiplier	multipli	ADJ
easat-8719	237	62	test	test	NOUN
easat-8719	237	63	.	.	PUNCT
easat-8719	238	1	these	these	DET
easat-8719	238	2	tests	test	NOUN
easat-8719	238	3	aim	aim	VERB
easat-8719	238	4	to	to	PART
easat-8719	238	5	determine	determine	VERB
easat-8719	238	6	the	the	DET
easat-8719	238	7	most	most	ADV
easat-8719	238	8	appropriate	appropriate	ADJ
easat-8719	238	9	model	model	NOUN
easat-8719	238	10	for	for	ADP
easat-8719	238	11	this	this	DET
easat-8719	238	12	study	study	NOUN
easat-8719	238	13	.	.	PUNCT
easat-8719	239	1	table	table	NOUN
easat-8719	239	2	10	10	NUM
easat-8719	239	3	.	.	PUNCT
easat-8719	240	1	chow	chow	PROPN
easat-8719	240	2	test	test	NOUN
easat-8719	240	3	result	result	NOUN
easat-8719	240	4	.	.	PUNCT
easat-8719	241	1	f	f	PROPN
easat-8719	241	2	(	(	PUNCT
easat-8719	241	3	22	22	NUM
easat-8719	241	4	,	,	PUNCT
easat-8719	241	5	43	43	NUM
easat-8719	241	6	)	)	PUNCT
easat-8719	241	7	=	=	SYM
easat-8719	241	8	46.32	46.32	NUM
easat-8719	241	9	prob	prob	NOUN
easat-8719	241	10	>	>	X
easat-8719	241	11	f	f	PROPN
easat-8719	241	12	=	=	SYM
easat-8719	241	13	0.0000	0.0000	NUM
easat-8719	241	14	source	source	NOUN
easat-8719	241	15	:	:	PUNCT
easat-8719	241	16	stata	stata	VERB
easat-8719	241	17	15	15	NUM
easat-8719	241	18	data	datum	NOUN
easat-8719	241	19	processing	processing	NOUN
easat-8719	241	20	result	result	NOUN
easat-8719	241	21	,	,	PUNCT
easat-8719	241	22	secondary	secondary	ADJ
easat-8719	241	23	data	datum	NOUN
easat-8719	241	24	processed	process	VERB
easat-8719	241	25	(	(	PUNCT
easat-8719	241	26	2024	2024	NUM
easat-8719	241	27	)	)	PUNCT
easat-8719	241	28	.	.	PUNCT
easat-8719	242	1	based	base	VERB
easat-8719	242	2	on	on	ADP
easat-8719	242	3	the	the	DET
easat-8719	242	4	result	result	NOUN
easat-8719	242	5	of	of	ADP
easat-8719	242	6	the	the	DET
easat-8719	242	7	chow	chow	PROPN
easat-8719	242	8	test	test	NOUN
easat-8719	242	9	,	,	PUNCT
easat-8719	242	10	the	the	DET
easat-8719	242	11	prob	prob	PROPN
easat-8719	242	12	>	>	X
easat-8719	242	13	f	f	PROPN
easat-8719	242	14	value	value	NOUN
easat-8719	242	15	is	be	AUX
easat-8719	242	16	0.0000	0.0000	NUM
easat-8719	242	17	,	,	PUNCT
easat-8719	242	18	which	which	PRON
easat-8719	242	19	is	be	AUX
easat-8719	242	20	smaller	small	ADJ
easat-8719	242	21	than	than	ADP
easat-8719	242	22	the	the	DET
easat-8719	242	23	significance	significance	NOUN
easat-8719	242	24	level	level	NOUN
easat-8719	242	25	of	of	ADP
easat-8719	242	26	0.05	0.05	NUM
easat-8719	242	27	.	.	PUNCT
easat-8719	243	1	this	this	PRON
easat-8719	243	2	indicate	indicate	VERB
easat-8719	243	3	that	that	SCONJ
easat-8719	243	4	the	the	DET
easat-8719	243	5	null	null	ADJ
easat-8719	243	6	hypothesis	hypothesis	NOUN
easat-8719	243	7	(	(	PUNCT
easat-8719	243	8	h₀	h₀	PROPN
easat-8719	243	9	)	)	PUNCT
easat-8719	243	10	,	,	PUNCT
easat-8719	243	11	which	which	PRON
easat-8719	243	12	states	state	VERB
easat-8719	243	13	that	that	SCONJ
easat-8719	243	14	the	the	DET
easat-8719	243	15	common	common	ADJ
easat-8719	243	16	effect	effect	NOUN
easat-8719	243	17	model	model	NOUN
easat-8719	243	18	is	be	AUX
easat-8719	243	19	more	more	ADV
easat-8719	243	20	appropriate	appropriate	ADJ
easat-8719	243	21	than	than	ADP
easat-8719	243	22	the	the	DET
easat-8719	243	23	fixed	fix	VERB
easat-8719	243	24	effect	effect	NOUN
easat-8719	243	25	model	model	NOUN
easat-8719	243	26	,	,	PUNCT
easat-8719	243	27	is	be	AUX
easat-8719	243	28	rejected	reject	VERB
easat-8719	243	29	.	.	PUNCT
easat-8719	244	1	therefore	therefore	ADV
easat-8719	244	2	,	,	PUNCT
easat-8719	244	3	the	the	DET
easat-8719	244	4	fixed	fix	VERB
easat-8719	244	5	effect	effect	NOUN
easat-8719	244	6	model	model	NOUN
easat-8719	244	7	(	(	PUNCT
easat-8719	244	8	fem	fem	NOUN
easat-8719	244	9	)	)	PUNCT
easat-8719	244	10	is	be	AUX
easat-8719	244	11	more	more	ADV
easat-8719	244	12	suitable	suitable	ADJ
easat-8719	244	13	for	for	ADP
easat-8719	244	14	data	datum	NOUN
easat-8719	244	15	in	in	ADP
easat-8719	244	16	this	this	DET
easat-8719	244	17	study	study	NOUN
easat-8719	244	18	.	.	PUNCT
easat-8719	245	1	713	713	NUM
easat-8719	245	2	edelweiss	edelweiss	PROPN
easat-8719	245	3	applied	apply	VERB
easat-8719	245	4	science	science	NOUN
easat-8719	245	5	and	and	CCONJ
easat-8719	245	6	technology	technology	NOUN
easat-8719	245	7	issn	issn	PROPN
easat-8719	245	8	:	:	PUNCT
easat-8719	245	9	2576	2576	NUM
easat-8719	245	10	-	-	SYM
easat-8719	245	11	8484	8484	NUM
easat-8719	245	12	vol	vol	NOUN
easat-8719	245	13	.	.	PROPN
easat-8719	246	1	9	9	NUM
easat-8719	246	2	,	,	PUNCT
easat-8719	246	3	no	no	INTJ
easat-8719	246	4	.	.	NOUN
easat-8719	246	5	7	7	NUM
easat-8719	246	6	:	:	PUNCT
easat-8719	246	7	704	704	NUM
easat-8719	246	8	-	-	SYM
easat-8719	246	9	718	718	NUM
easat-8719	246	10	,	,	PUNCT
easat-8719	246	11	2025	2025	NUM
easat-8719	246	12	doi	doi	NOUN
easat-8719	246	13	:	:	PUNCT
easat-8719	246	14	10.55214/25768484.v9i7.8719	10.55214/25768484.v9i7.8719	NUM
easat-8719	246	15	©	©	PROPN
easat-8719	246	16	2025	2025	NUM
easat-8719	246	17	by	by	ADP
easat-8719	246	18	the	the	DET
easat-8719	246	19	authors	author	NOUN
easat-8719	246	20	;	;	PUNCT
easat-8719	246	21	licensee	licensee	PROPN
easat-8719	246	22	learning	learn	VERB
easat-8719	246	23	gate	gate	NOUN
easat-8719	246	24	table	table	NOUN
easat-8719	246	25	11	11	NUM
easat-8719	246	26	.	.	PUNCT
easat-8719	247	1	hausman	hausman	PROPN
easat-8719	247	2	test	test	NOUN
easat-8719	247	3	result	result	NOUN
easat-8719	247	4	.	.	PUNCT
easat-8719	248	1	----coefficients	----coefficient	NOUN
easat-8719	248	2	----	----	PUNCT
easat-8719	249	1	(	(	PUNCT
easat-8719	249	2	b	b	X
easat-8719	249	3	)	)	PUNCT
easat-8719	249	4	(	(	PUNCT
easat-8719	249	5	b	b	X
easat-8719	249	6	)	)	PUNCT
easat-8719	249	7	(	(	PUNCT
easat-8719	249	8	b	b	X
easat-8719	249	9	-	-	PUNCT
easat-8719	249	10	b	b	NOUN
easat-8719	249	11	)	)	PUNCT
easat-8719	249	12	sqrt	sqrt	NOUN
easat-8719	249	13	(	(	PUNCT
easat-8719	249	14	diag	diag	X
easat-8719	249	15	(	(	PUNCT
easat-8719	249	16	v_b	v_b	NOUN
easat-8719	249	17	-	-	NUM
easat-8719	249	18	v_b	v_b	NUM
easat-8719	249	19	)	)	PUNCT
easat-8719	249	20	)	)	PUNCT
easat-8719	249	21	fem	fem	NOUN
easat-8719	249	22	rem	rem	PUNCT
easat-8719	249	23	difference	difference	NOUN
easat-8719	249	24	s.e	s.e	PROPN
easat-8719	249	25	.	.	PROPN
easat-8719	249	26	fs	fs	PROPN
easat-8719	249	27	-0.0001121	-0.0001121	VERB
easat-8719	249	28	0.0000967	0.0000967	NUM
easat-8719	249	29	-0.0002089	-0.0002089	NOUN
easat-8719	249	30	0.0000431	0.0000431	NUM
easat-8719	249	31	fo	fo	ADP
easat-8719	249	32	-361.3961	-361.3961	NUM
easat-8719	249	33	-122.7768	-122.7768	NOUN
easat-8719	249	34	-248.6292	-248.6292	PROPN
easat-8719	249	35	.	.	PUNCT
easat-8719	250	1	bd	bd	VERB
easat-8719	250	2	-6902.082	-6902.082	PROPN
easat-8719	250	3	-5193.336	-5193.336	PUNCT
easat-8719	250	4	-1708.746	-1708.746	NUM
easat-8719	250	5	1449.176	1449.176	NUM
easat-8719	250	6	b	b	X
easat-8719	250	7	=	=	SYM
easat-8719	250	8	consistent	consistent	ADJ
easat-8719	250	9	under	under	ADP
easat-8719	250	10	h₀	h₀	NOUN
easat-8719	250	11	and	and	CCONJ
easat-8719	250	12	ha	ha	INTJ
easat-8719	250	13	;	;	PUNCT
easat-8719	250	14	obtained	obtain	VERB
easat-8719	250	15	from	from	ADP
easat-8719	250	16	xtreg	xtreg	PROPN
easat-8719	250	17	b	b	NOUN
easat-8719	250	18	=	=	NOUN
easat-8719	250	19	inconsistent	inconsistent	ADJ
easat-8719	250	20	under	under	ADP
easat-8719	250	21	ha	ha	INTJ
easat-8719	250	22	,	,	PUNCT
easat-8719	250	23	efficient	efficient	ADJ
easat-8719	250	24	under	under	ADP
easat-8719	250	25	h₀	h₀	NOUN
easat-8719	250	26	;	;	PUNCT
easat-8719	250	27	obtained	obtain	VERB
easat-8719	250	28	from	from	ADP
easat-8719	250	29	xtreg	xtreg	PROPN
easat-8719	250	30	test	test	NOUN
easat-8719	250	31	:	:	PUNCT
easat-8719	251	1	h₀	h₀	NOUN
easat-8719	251	2	:	:	PUNCT
easat-8719	251	3	difference	difference	NOUN
easat-8719	251	4	in	in	ADP
easat-8719	251	5	coefficients	coefficient	NOUN
easat-8719	251	6	not	not	PART
easat-8719	251	7	systematic	systematic	ADJ
easat-8719	251	8	chi2(2	chi2(2	NOUN
easat-8719	251	9	)	)	PUNCT
easat-8719	251	10	=	=	PUNCT
easat-8719	251	11	(	(	PUNCT
easat-8719	251	12	b	b	X
easat-8719	251	13	-	-	PUNCT
easat-8719	251	14	b)’[(v_b	b)’[(v_b	NOUN
easat-8719	251	15	-	-	ADJ
easat-8719	251	16	v_b)^(-1	v_b)^(-1	NUM
easat-8719	251	17	)	)	PUNCT
easat-8719	251	18	]	]	PUNCT
easat-8719	251	19	(	(	PUNCT
easat-8719	251	20	b	b	X
easat-8719	251	21	-	-	PUNCT
easat-8719	251	22	b	b	NOUN
easat-8719	251	23	)	)	PUNCT
easat-8719	251	24	=	=	SYM
easat-8719	251	25	-0.72	-0.72	NUM
easat-8719	251	26	based	base	VERB
easat-8719	251	27	on	on	ADP
easat-8719	251	28	the	the	DET
easat-8719	251	29	results	result	NOUN
easat-8719	251	30	of	of	ADP
easat-8719	251	31	the	the	DET
easat-8719	251	32	hausman	hausman	ADJ
easat-8719	251	33	test	test	NOUN
easat-8719	251	34	,	,	PUNCT
easat-8719	251	35	where	where	SCONJ
easat-8719	251	36	the	the	DET
easat-8719	251	37	chi	chi	ADJ
easat-8719	251	38	-	-	PUNCT
easat-8719	251	39	square	square	ADJ
easat-8719	251	40	value	value	NOUN
easat-8719	251	41	obtained	obtain	VERB
easat-8719	251	42	is	be	AUX
easat-8719	251	43	-0.72	-0.72	NUM
easat-8719	251	44	,	,	PUNCT
easat-8719	251	45	it	it	PRON
easat-8719	251	46	indicates	indicate	VERB
easat-8719	251	47	that	that	SCONJ
easat-8719	251	48	the	the	DET
easat-8719	251	49	data	datum	NOUN
easat-8719	251	50	does	do	AUX
easat-8719	251	51	not	not	PART
easat-8719	251	52	meet	meet	VERB
easat-8719	251	53	the	the	DET
easat-8719	251	54	asymptotic	asymptotic	ADJ
easat-8719	251	55	assumption	assumption	NOUN
easat-8719	251	56	required	require	VERB
easat-8719	251	57	for	for	ADP
easat-8719	251	58	the	the	DET
easat-8719	251	59	hausman	hausman	PROPN
easat-8719	251	60	test	test	NOUN
easat-8719	251	61	.	.	PUNCT
easat-8719	252	1	consequently	consequently	ADV
easat-8719	252	2	,	,	PUNCT
easat-8719	252	3	the	the	DET
easat-8719	252	4	test	test	NOUN
easat-8719	252	5	can	can	AUX
easat-8719	252	6	not	not	PART
easat-8719	252	7	provide	provide	VERB
easat-8719	252	8	valid	valid	ADJ
easat-8719	252	9	results	result	NOUN
easat-8719	252	10	due	due	ADP
easat-8719	252	11	to	to	ADP
easat-8719	252	12	the	the	DET
easat-8719	252	13	negative	negative	ADJ
easat-8719	252	14	chi	chi	ADJ
easat-8719	252	15	-	-	PUNCT
easat-8719	252	16	square	square	ADJ
easat-8719	252	17	value	value	NOUN
easat-8719	252	18	.	.	PUNCT
easat-8719	253	1	as	as	ADP
easat-8719	253	2	a	a	DET
easat-8719	253	3	result	result	NOUN
easat-8719	253	4	,	,	PUNCT
easat-8719	253	5	it	it	PRON
easat-8719	253	6	is	be	AUX
easat-8719	253	7	not	not	PART
easat-8719	253	8	possible	possible	ADJ
easat-8719	253	9	to	to	PART
easat-8719	253	10	determine	determine	VERB
easat-8719	253	11	whether	whether	SCONJ
easat-8719	253	12	the	the	DET
easat-8719	253	13	fixed	fix	VERB
easat-8719	253	14	effects	effect	NOUN
easat-8719	253	15	model	model	NOUN
easat-8719	253	16	(	(	PUNCT
easat-8719	253	17	fem	fem	PROPN
easat-8719	253	18	)	)	PUNCT
easat-8719	253	19	,	,	PUNCT
easat-8719	253	20	or	or	CCONJ
easat-8719	253	21	the	the	DET
easat-8719	253	22	random	random	ADJ
easat-8719	253	23	effect	effect	NOUN
easat-8719	253	24	model	model	NOUN
easat-8719	253	25	(	(	PUNCT
easat-8719	253	26	rem	rem	NOUN
easat-8719	253	27	)	)	PUNCT
easat-8719	253	28	should	should	AUX
easat-8719	253	29	be	be	AUX
easat-8719	253	30	used	use	VERB
easat-8719	253	31	based	base	VERB
easat-8719	253	32	on	on	ADP
easat-8719	253	33	this	this	DET
easat-8719	253	34	test	test	NOUN
easat-8719	253	35	.	.	PUNCT
easat-8719	254	1	table	table	NOUN
easat-8719	254	2	12	12	NUM
easat-8719	254	3	.	.	PUNCT
easat-8719	255	1	lagrange	lagrange	NOUN
easat-8719	255	2	test	test	NOUN
easat-8719	255	3	result	result	NOUN
easat-8719	255	4	.	.	PUNCT
easat-8719	256	1	breusch	breusch	PROPN
easat-8719	256	2	and	and	CCONJ
easat-8719	256	3	pagan	pagan	VERB
easat-8719	256	4	lagrangian	lagrangian	ADJ
easat-8719	256	5	multiplier	multipli	ADJ
easat-8719	256	6	thest	thest	NOUN
easat-8719	256	7	for	for	ADP
easat-8719	256	8	random	random	ADJ
easat-8719	256	9	effects	effect	NOUN
easat-8719	256	10	ct[id	ct[id	PROPN
easat-8719	256	11	,	,	PUNCT
easat-8719	256	12	t	t	PROPN
easat-8719	256	13	]	]	PUNCT
easat-8719	256	14	=	=	PUNCT
easat-8719	256	15	xb	xb	PROPN
easat-8719	257	1	+	+	CCONJ
easat-8719	257	2	u[id	u[id	NOUN
easat-8719	257	3	]	]	X
easat-8719	257	4	+	+	CCONJ
easat-8719	257	5	e[id	e[id	NOUN
easat-8719	257	6	,	,	PUNCT
easat-8719	257	7	t	t	PROPN
easat-8719	257	8	]	]	PUNCT
easat-8719	257	9	estimated	estimate	VERB
easat-8719	257	10	result	result	NOUN
easat-8719	257	11	:	:	PUNCT
easat-8719	257	12	var	var	NOUN
easat-8719	257	13	sd	sd	NOUN
easat-8719	257	14	=	=	PUNCT
easat-8719	257	15	sqrt	sqrt	NOUN
easat-8719	257	16	(	(	PUNCT
easat-8719	257	17	var	var	NOUN
easat-8719	257	18	)	)	PUNCT
easat-8719	257	19	ct	ct	PROPN
easat-8719	258	1	1.03e+11	1.03e+11	NUM
easat-8719	258	2	321108.8	321108.8	NUM
easat-8719	258	3	e	e	X
easat-8719	258	4	3.95e+09	3.95e+09	PROPN
easat-8719	258	5	62874.33	62874.33	NUM
easat-8719	258	6	u	u	NOUN
easat-8719	258	7	6.53e+10	6.53e+10	NUM
easat-8719	258	8	255586.3	255586.3	NUM
easat-8719	258	9	test	test	NOUN
easat-8719	258	10	:	:	PUNCT
easat-8719	258	11	var(u	var(u	X
easat-8719	258	12	)	)	PUNCT
easat-8719	258	13	=	=	SYM
easat-8719	258	14	0	0	NUM
easat-8719	258	15	chibar2(01	chibar2(01	NOUN
easat-8719	258	16	)	)	PUNCT
easat-8719	258	17	=	=	SYM
easat-8719	258	18	51.19	51.19	NUM
easat-8719	258	19	prob	prob	NOUN
easat-8719	258	20	>	>	PUNCT
easat-8719	258	21	chibar2	chibar2	X
easat-8719	259	1	=	=	SYM
easat-8719	259	2	0.0000	0.0000	NUM
easat-8719	259	3	based	base	VERB
easat-8719	259	4	on	on	ADP
easat-8719	259	5	the	the	DET
easat-8719	259	6	results	result	NOUN
easat-8719	259	7	od	od	ADP
easat-8719	259	8	the	the	DET
easat-8719	259	9	breusch	breusch	NOUN
easat-8719	259	10	and	and	CCONJ
easat-8719	259	11	pagan	pagan	VERB
easat-8719	259	12	lagrangian	lagrangian	ADJ
easat-8719	259	13	multiplier	multipli	ADJ
easat-8719	259	14	test	test	NOUN
easat-8719	259	15	,	,	PUNCT
easat-8719	259	16	the	the	DET
easat-8719	259	17	chi	chi	ADJ
easat-8719	259	18	-	-	PUNCT
easat-8719	259	19	square	square	ADJ
easat-8719	259	20	value	value	NOUN
easat-8719	259	21	is	be	AUX
easat-8719	259	22	51.19	51.19	NUM
easat-8719	259	23	,	,	PUNCT
easat-8719	259	24	with	with	ADP
easat-8719	259	25	a	a	DET
easat-8719	259	26	probability	probability	NOUN
easat-8719	259	27	value	value	NOUN
easat-8719	259	28	(	(	PUNCT
easat-8719	259	29	prob	prob	INTJ
easat-8719	259	30	>	>	X
easat-8719	259	31	chibar2	chibar2	PROPN
easat-8719	259	32	)	)	PUNCT
easat-8719	259	33	of	of	ADP
easat-8719	259	34	0.0000	0.0000	NUM
easat-8719	259	35	.	.	PUNCT
easat-8719	260	1	this	this	PRON
easat-8719	260	2	indicates	indicate	VERB
easat-8719	260	3	that	that	SCONJ
easat-8719	260	4	the	the	DET
easat-8719	260	5	result	result	NOUN
easat-8719	260	6	is	be	AUX
easat-8719	260	7	higher	higher	ADV
easat-8719	260	8	significant	significant	ADJ
easat-8719	260	9	at	at	ADP
easat-8719	260	10	the	the	DET
easat-8719	260	11	1	1	NUM
easat-8719	260	12	%	%	NOUN
easat-8719	260	13	,	,	PUNCT
easat-8719	260	14	5	5	NUM
easat-8719	260	15	%	%	NOUN
easat-8719	260	16	,	,	PUNCT
easat-8719	260	17	or	or	CCONJ
easat-8719	260	18	10	10	NUM
easat-8719	260	19	%	%	NOUN
easat-8719	260	20	significance	significance	NOUN
easat-8719	260	21	level	level	NOUN
easat-8719	260	22	.	.	PUNCT
easat-8719	261	1	therefore	therefore	ADV
easat-8719	261	2	,	,	PUNCT
easat-8719	261	3	the	the	DET
easat-8719	261	4	test	test	NOUN
easat-8719	261	5	results	result	NOUN
easat-8719	261	6	demonstrade	demonstrade	VERB
easat-8719	261	7	that	that	SCONJ
easat-8719	261	8	random	random	ADJ
easat-8719	261	9	effect	effect	NOUN
easat-8719	261	10	model	model	NOUN
easat-8719	261	11	is	be	AUX
easat-8719	261	12	more	more	ADV
easat-8719	261	13	appropriate	appropriate	ADJ
easat-8719	261	14	to	to	PART
easat-8719	261	15	use	use	VERB
easat-8719	261	16	compared	compare	VERB
easat-8719	261	17	to	to	ADP
easat-8719	261	18	the	the	DET
easat-8719	261	19	ordinary	ordinary	ADJ
easat-8719	261	20	least	least	ADJ
easat-8719	261	21	squares	square	NOUN
easat-8719	261	22	(	(	PUNCT
easat-8719	261	23	ols	ol	NOUN
easat-8719	261	24	)	)	PUNCT
easat-8719	261	25	model	model	NOUN
easat-8719	261	26	.	.	PUNCT
easat-8719	262	1	714	714	NUM
easat-8719	262	2	edelweiss	edelweiss	PROPN
easat-8719	262	3	applied	apply	VERB
easat-8719	262	4	science	science	NOUN
easat-8719	262	5	and	and	CCONJ
easat-8719	262	6	technology	technology	NOUN
easat-8719	262	7	issn	issn	PROPN
easat-8719	262	8	:	:	PUNCT
easat-8719	262	9	2576	2576	NUM
easat-8719	262	10	-	-	SYM
easat-8719	262	11	8484	8484	NUM
easat-8719	262	12	vol	vol	NOUN
easat-8719	262	13	.	.	PROPN
easat-8719	263	1	9	9	NUM
easat-8719	263	2	,	,	PUNCT
easat-8719	263	3	no	no	INTJ
easat-8719	263	4	.	.	NOUN
easat-8719	263	5	7	7	NUM
easat-8719	263	6	:	:	PUNCT
easat-8719	263	7	704	704	NUM
easat-8719	263	8	-	-	SYM
easat-8719	263	9	718	718	NUM
easat-8719	263	10	,	,	PUNCT
easat-8719	263	11	2025	2025	NUM
easat-8719	263	12	doi	doi	NOUN
easat-8719	263	13	:	:	PUNCT
easat-8719	263	14	10.55214/25768484.v9i7.8719	10.55214/25768484.v9i7.8719	NUM
easat-8719	263	15	©	©	PROPN
easat-8719	263	16	2025	2025	NUM
easat-8719	263	17	by	by	ADP
easat-8719	263	18	the	the	DET
easat-8719	263	19	authors	author	NOUN
easat-8719	263	20	;	;	PUNCT
easat-8719	263	21	licensee	licensee	PROPN
easat-8719	263	22	learning	learning	NOUN
easat-8719	263	23	gate	gate	NOUN
easat-8719	263	24	4.8	4.8	NUM
easat-8719	263	25	.	.	PUNCT
easat-8719	264	1	hypothesis	hypothesis	NOUN
easat-8719	264	2	test	test	NOUN
easat-8719	264	3	table	table	NOUN
easat-8719	264	4	13	13	NUM
easat-8719	264	5	.	.	PUNCT
easat-8719	265	1	t	t	PROPN
easat-8719	265	2	test	test	NOUN
easat-8719	265	3	,	,	PUNCT
easat-8719	265	4	f	f	PROPN
easat-8719	265	5	test	test	NOUN
easat-8719	265	6	,	,	PUNCT
easat-8719	265	7	and	and	CCONJ
easat-8719	265	8	r²	r²	VERB
easat-8719	265	9	test	test	NOUN
easat-8719	265	10	result	result	NOUN
easat-8719	265	11	.	.	PUNCT
easat-8719	266	1	fixed	fix	VERB
easat-8719	266	2	-	-	PUNCT
easat-8719	266	3	effects	effect	NOUN
easat-8719	266	4	(	(	PUNCT
easat-8719	266	5	within	within	ADP
easat-8719	266	6	)	)	PUNCT
easat-8719	266	7	regression	regression	NOUN
easat-8719	266	8	number	number	NOUN
easat-8719	266	9	of	of	ADP
easat-8719	266	10	obs	obs	PROPN
easat-8719	266	11	.	.	PUNCT
easat-8719	267	1	=	=	SYM
easat-8719	267	2	69	69	NUM
easat-8719	267	3	group	group	NOUN
easat-8719	267	4	variable	variable	NOUN
easat-8719	267	5	:	:	PUNCT
easat-8719	267	6	i	i	NOUN
easat-8719	267	7	d	d	ADJ
easat-8719	267	8	number	number	NOUN
easat-8719	267	9	of	of	ADP
easat-8719	267	10	groups	group	NOUN
easat-8719	267	11	=	=	SYM
easat-8719	267	12	23	23	NUM
easat-8719	267	13	r	r	X
easat-8719	267	14	-	-	PUNCT
easat-8719	267	15	sq	sq	ADJ
easat-8719	267	16	:	:	PUNCT
easat-8719	267	17	obs	obs	PROPN
easat-8719	267	18	.	.	PUNCT
easat-8719	268	1	per	per	ADP
easat-8719	268	2	group	group	NOUN
easat-8719	268	3	:	:	PUNCT
easat-8719	268	4	within	within	ADP
easat-8719	268	5	=	=	PUNCT
easat-8719	268	6	0.1439	0.1439	NUM
easat-8719	268	7	min	min	NOUN
easat-8719	268	8	.	.	PUNCT
easat-8719	268	9	=	=	NOUN
easat-8719	268	10	3	3	NUM
easat-8719	268	11	between	between	ADP
easat-8719	268	12	=	=	SYM
easat-8719	268	13	0.0733	0.0733	NUM
easat-8719	268	14	avg	avg	NOUN
easat-8719	268	15	=	=	NOUN
easat-8719	268	16	3.0	3.0	NUM
easat-8719	268	17	overall	overall	ADJ
easat-8719	268	18	=	=	NUM
easat-8719	268	19	0.0614	0.0614	NUM
easat-8719	268	20	max	max	NOUN
easat-8719	268	21	.	.	PUNCT
easat-8719	269	1	=	=	SYM
easat-8719	269	2	3	3	NUM
easat-8719	269	3	corr	corr	NOUN
easat-8719	269	4	(	(	PUNCT
easat-8719	269	5	u_i	u_i	PROPN
easat-8719	269	6	,	,	PUNCT
easat-8719	269	7	xb	xb	X
easat-8719	269	8	)	)	PUNCT
easat-8719	269	9	=	=	SYM
easat-8719	270	1	-0.5008	-0.5008	NOUN
easat-8719	270	2	f	f	X
easat-8719	270	3	(	(	PUNCT
easat-8719	270	4	3,43	3,43	NUM
easat-8719	270	5	)	)	PUNCT
easat-8719	270	6	=	=	SYM
easat-8719	270	7	2.41	2.41	NUM
easat-8719	270	8	prob	prob	NOUN
easat-8719	270	9	>	>	X
easat-8719	270	10	f	f	PROPN
easat-8719	271	1	=	=	SYM
easat-8719	271	2	0.0801	0.0801	NUM
easat-8719	271	3	ct	ct	NUM
easat-8719	271	4	coef	coef	PROPN
easat-8719	271	5	.	.	PUNCT
easat-8719	272	1	std	std	NOUN
easat-8719	272	2	.	.	PUNCT
easat-8719	273	1	err	err	PROPN
easat-8719	273	2	.	.	PUNCT
easat-8719	274	1	t	t	PROPN
easat-8719	274	2	p>|t|	p>|t|	PROPN
easat-8719	275	1	[	[	X
easat-8719	275	2	95	95	NUM
easat-8719	275	3	%	%	NOUN
easat-8719	275	4	conf	conf	NOUN
easat-8719	275	5	.	.	PUNCT
easat-8719	276	1	interval	interval	NOUN
easat-8719	276	2	]	]	PUNCT
easat-8719	277	1	fs	fs	PROPN
easat-8719	277	2	-.0001121	-.0001121	PUNCT
easat-8719	277	3	.0001046	.0001046	INTJ
easat-8719	277	4	-1.07	-1.07	NOUN
easat-8719	277	5	0.290	0.290	NUM
easat-8719	277	6	-.0003231	-.0003231	PUNCT
easat-8719	277	7	0.0000988	0.0000988	NUM
easat-8719	277	8	fo	fo	ADP
easat-8719	277	9	-361.2961	-361.2961	PROPN
easat-8719	277	10	825.6265	825.6265	NUM
easat-8719	277	11	-0.44	-0.44	VERB
easat-8719	277	12	0.664	0.664	NUM
easat-8719	277	13	-2026.43	-2026.43	NUM
easat-8719	277	14	1303.638	1303.638	NUM
easat-8719	277	15	bd	bd	PROPN
easat-8719	277	16	-6902.082	-6902.082	PUNCT
easat-8719	278	1	3087.214	3087.214	NUM
easat-8719	278	2	-2.24	-2.24	NUM
easat-8719	278	3	0.031	0.031	NUM
easat-8719	278	4	-13128.04	-13128.04	PROPN
easat-8719	278	5	-676.1217	-676.1217	PROPN
easat-8719	278	6	_	_	PROPN
easat-8719	278	7	cons	con	NOUN
easat-8719	278	8	319617.9	319617.9	NUM
easat-8719	278	9	50393.18	50393.18	NUM
easat-8719	278	10	6.34	6.34	NUM
easat-8719	278	11	0.000	0.000	NUM
easat-8719	278	12	217990.4	217990.4	NUM
easat-8719	278	13	421245.5	421245.5	NUM
easat-8719	278	14	sigma_u	sigma_u	NOUN
easat-8719	278	15	360089	360089	NUM
easat-8719	278	16	sigma_2	sigma_2	VERB
easat-8719	278	17	62874.327	62874.327	NUM
easat-8719	278	18	rho	rho	ADJ
easat-8719	278	19	.97041427	.97041427	NOUN
easat-8719	278	20	(	(	PUNCT
easat-8719	278	21	fraction	fraction	NOUN
easat-8719	278	22	of	of	ADP
easat-8719	278	23	variance	variance	NOUN
easat-8719	278	24	due	due	ADP
easat-8719	278	25	to	to	ADP
easat-8719	278	26	u_i	u_i	NUM
easat-8719	278	27	)	)	PUNCT
easat-8719	278	28	f	f	PROPN
easat-8719	278	29	test	test	NOUN
easat-8719	278	30	that	that	PRON
easat-8719	278	31	all	all	DET
easat-8719	278	32	u	u	PRON
easat-8719	278	33	i=0	i=0	PROPN
easat-8719	278	34	:	:	PUNCT
easat-8719	278	35	f	f	PROPN
easat-8719	278	36	(	(	PUNCT
easat-8719	278	37	22	22	NUM
easat-8719	278	38	.	.	NOUN
easat-8719	278	39	43	43	NUM
easat-8719	278	40	)	)	PUNCT
easat-8719	278	41	=	=	SYM
easat-8719	278	42	46.32	46.32	NUM
easat-8719	278	43	prob	prob	NOUN
easat-8719	278	44	>	>	X
easat-8719	278	45	f	f	PROPN
easat-8719	279	1	=	=	SYM
easat-8719	279	2	0.000	0.000	NUM
easat-8719	279	3	based	base	VERB
easat-8719	279	4	on	on	ADP
easat-8719	279	5	several	several	ADJ
easat-8719	279	6	tests	test	NOUN
easat-8719	279	7	conducted	conduct	VERB
easat-8719	279	8	,	,	PUNCT
easat-8719	279	9	including	include	VERB
easat-8719	279	10	the	the	DET
easat-8719	279	11	chow	chow	PROPN
easat-8719	279	12	test	test	NOUN
easat-8719	279	13	,	,	PUNCT
easat-8719	279	14	hausman	hausman	ADJ
easat-8719	279	15	test	test	NOUN
easat-8719	279	16	,	,	PUNCT
easat-8719	279	17	and	and	CCONJ
easat-8719	279	18	lagrange	lagrange	PROPN
easat-8719	279	19	multiplier	multipli	ADJ
easat-8719	279	20	test	test	NOUN
easat-8719	279	21	,	,	PUNCT
easat-8719	279	22	this	this	DET
easat-8719	279	23	study	study	NOUN
easat-8719	279	24	utilizes	utilize	VERB
easat-8719	279	25	a	a	DET
easat-8719	279	26	fixed	fix	VERB
easat-8719	279	27	effects	effect	NOUN
easat-8719	279	28	model	model	NOUN
easat-8719	279	29	for	for	ADP
easat-8719	279	30	hypothesis	hypothesis	NOUN
easat-8719	279	31	testing	testing	NOUN
easat-8719	279	32	,	,	PUNCT
easat-8719	279	33	specifically	specifically	ADV
easat-8719	279	34	the	the	DET
easat-8719	279	35	t	t	NOUN
easat-8719	279	36	-	-	PUNCT
easat-8719	279	37	test	test	NOUN
easat-8719	279	38	,	,	PUNCT
easat-8719	279	39	f	f	X
easat-8719	279	40	-	-	PUNCT
easat-8719	279	41	test	test	NOUN
easat-8719	279	42	,	,	PUNCT
easat-8719	279	43	and	and	CCONJ
easat-8719	279	44	r²	r²	VERB
easat-8719	279	45	test	test	NOUN
easat-8719	279	46	.	.	PUNCT
easat-8719	280	1	the	the	DET
easat-8719	280	2	f	f	NOUN
easat-8719	280	3	-	-	PUNCT
easat-8719	280	4	test	test	NOUN
easat-8719	280	5	results	result	NOUN
easat-8719	280	6	show	show	VERB
easat-8719	280	7	a	a	DET
easat-8719	280	8	value	value	NOUN
easat-8719	280	9	of	of	ADP
easat-8719	280	10	f(3,43	f(3,43	ADJ
easat-8719	280	11	)	)	PUNCT
easat-8719	280	12	=	=	NOUN
easat-8719	280	13	2.41	2.41	NUM
easat-8719	280	14	with	with	ADP
easat-8719	280	15	p	p	NOUN
easat-8719	280	16	-	-	PUNCT
easat-8719	280	17	value	value	NOUN
easat-8719	280	18	>	>	X
easat-8719	280	19	f	f	PROPN
easat-8719	281	1	=	=	SYM
easat-8719	281	2	0.0801	0.0801	NUM
easat-8719	281	3	,	,	PUNCT
easat-8719	281	4	indicating	indicate	VERB
easat-8719	281	5	that	that	SCONJ
easat-8719	281	6	the	the	DET
easat-8719	281	7	overall	overall	ADJ
easat-8719	281	8	model	model	NOUN
easat-8719	281	9	is	be	AUX
easat-8719	281	10	insignificant	insignificant	ADJ
easat-8719	281	11	at	at	ADP
easat-8719	281	12	the	the	DET
easat-8719	281	13	0.05	0.05	NUM
easat-8719	281	14	significance	significance	NOUN
easat-8719	281	15	level	level	NOUN
easat-8719	281	16	.	.	PUNCT
easat-8719	282	1	this	this	PRON
easat-8719	282	2	suggests	suggest	VERB
easat-8719	282	3	that	that	SCONJ
easat-8719	282	4	the	the	DET
easat-8719	282	5	independent	independent	ADJ
easat-8719	282	6	variables	variable	NOUN
easat-8719	282	7	(	(	PUNCT
easat-8719	282	8	fs	fs	INTJ
easat-8719	282	9	,	,	PUNCT
easat-8719	282	10	fo	fo	NOUN
easat-8719	282	11	,	,	PUNCT
easat-8719	282	12	and	and	CCONJ
easat-8719	282	13	bd	bd	PROPN
easat-8719	282	14	)	)	PUNCT
easat-8719	282	15	do	do	AUX
easat-8719	282	16	not	not	PART
easat-8719	282	17	jointly	jointly	ADV
easat-8719	282	18	explain	explain	VERB
easat-8719	282	19	the	the	DET
easat-8719	282	20	dependent	dependent	ADJ
easat-8719	282	21	variable	variable	NOUN
easat-8719	282	22	(	(	PUNCT
easat-8719	282	23	ct	ct	NOUN
easat-8719	282	24	)	)	PUNCT
easat-8719	282	25	well	well	INTJ
easat-8719	282	26	.	.	PUNCT
easat-8719	283	1	for	for	ADP
easat-8719	283	2	the	the	DET
easat-8719	283	3	t	t	NOUN
easat-8719	283	4	-	-	PUNCT
easat-8719	283	5	test	test	NOUN
easat-8719	283	6	,	,	PUNCT
easat-8719	283	7	the	the	DET
easat-8719	283	8	effect	effect	NOUN
easat-8719	283	9	of	of	ADP
easat-8719	283	10	each	each	DET
easat-8719	283	11	independent	independent	ADJ
easat-8719	283	12	variable	variable	NOUN
easat-8719	283	13	on	on	ADP
easat-8719	283	14	the	the	DET
easat-8719	283	15	dependent	dependent	ADJ
easat-8719	283	16	variable	variable	NOUN
easat-8719	283	17	is	be	AUX
easat-8719	283	18	assessed	assess	VERB
easat-8719	283	19	individually	individually	ADV
easat-8719	283	20	.	.	PUNCT
easat-8719	284	1	the	the	DET
easat-8719	284	2	result	result	NOUN
easat-8719	284	3	for	for	ADP
easat-8719	284	4	firm	firm	ADJ
easat-8719	284	5	size	size	NOUN
easat-8719	284	6	(	(	PUNCT
easat-8719	284	7	fs	fs	INTJ
easat-8719	284	8	)	)	PUNCT
easat-8719	284	9	shows	show	VERB
easat-8719	284	10	a	a	DET
easat-8719	284	11	coefficient	coefficient	NOUN
easat-8719	284	12	of	of	ADP
easat-8719	284	13	-0.0001121	-0.0001121	NOUN
easat-8719	284	14	and	and	CCONJ
easat-8719	284	15	p	p	NOUN
easat-8719	284	16	-	-	PUNCT
easat-8719	284	17	value	value	NOUN
easat-8719	284	18	of	of	ADP
easat-8719	284	19	0.290	0.290	NUM
easat-8719	284	20	,	,	PUNCT
easat-8719	284	21	indicating	indicate	VERB
easat-8719	284	22	the	the	DET
easat-8719	284	23	fs	fs	PROPN
easat-8719	284	24	does	do	AUX
easat-8719	284	25	not	not	PART
easat-8719	284	26	have	have	VERB
easat-8719	284	27	a	a	DET
easat-8719	284	28	significant	significant	ADJ
easat-8719	284	29	influence	influence	NOUN
easat-8719	284	30	on	on	ADP
easat-8719	284	31	ct	ct	PROPN
easat-8719	284	32	.	.	PUNCT
easat-8719	285	1	the	the	DET
easat-8719	285	2	negative	negative	ADJ
easat-8719	285	3	coefficient	coefficient	NOUN
easat-8719	285	4	suggests	suggest	VERB
easat-8719	285	5	a	a	DET
easat-8719	285	6	negative	negative	ADJ
easat-8719	285	7	relationship	relationship	NOUN
easat-8719	285	8	,	,	PUNCT
easat-8719	285	9	but	but	CCONJ
easat-8719	285	10	the	the	DET
easat-8719	285	11	influence	influence	NOUN
easat-8719	285	12	is	be	AUX
easat-8719	285	13	not	not	PART
easat-8719	285	14	statistically	statistically	ADV
easat-8719	285	15	significant	significant	ADJ
easat-8719	285	16	.	.	PUNCT
easat-8719	286	1	for	for	ADP
easat-8719	286	2	foreign	foreign	ADJ
easat-8719	286	3	ownership	ownership	NOUN
easat-8719	286	4	(	(	PUNCT
easat-8719	286	5	fo	fo	NOUN
easat-8719	286	6	)	)	PUNCT
easat-8719	286	7	,	,	PUNCT
easat-8719	286	8	the	the	DET
easat-8719	286	9	coefficient	coefficient	NOUN
easat-8719	286	10	is	be	AUX
easat-8719	286	11	-361.2961	-361.2961	NOUN
easat-8719	286	12	with	with	ADP
easat-8719	286	13	a	a	DET
easat-8719	286	14	p	p	NOUN
easat-8719	286	15	-	-	PUNCT
easat-8719	286	16	value	value	NOUN
easat-8719	286	17	of	of	ADP
easat-8719	286	18	0.664	0.664	NUM
easat-8719	286	19	,	,	PUNCT
easat-8719	286	20	implying	imply	VERB
easat-8719	286	21	that	that	SCONJ
easat-8719	286	22	fo	fo	INTJ
easat-8719	286	23	does	do	AUX
easat-8719	286	24	not	not	PART
easat-8719	286	25	significantly	significantly	ADV
easat-8719	286	26	affect	affect	VERB
easat-8719	286	27	ct	ct	PROPN
easat-8719	286	28	.	.	PUNCT
easat-8719	287	1	the	the	DET
easat-8719	287	2	negative	negative	ADJ
easat-8719	287	3	coefficient	coefficient	NOUN
easat-8719	287	4	indicates	indicate	VERB
easat-8719	287	5	a	a	DET
easat-8719	287	6	negative	negative	ADJ
easat-8719	287	7	relationship	relationship	NOUN
easat-8719	287	8	,	,	PUNCT
easat-8719	287	9	but	but	CCONJ
easat-8719	287	10	it	it	PRON
easat-8719	287	11	is	be	AUX
easat-8719	287	12	not	not	PART
easat-8719	287	13	statistically	statistically	ADV
easat-8719	287	14	significant	significant	ADJ
easat-8719	287	15	.	.	PUNCT
easat-8719	288	1	for	for	ADP
easat-8719	288	2	board	board	NOUN
easat-8719	288	3	diversity	diversity	NOUN
easat-8719	288	4	(	(	PUNCT
easat-8719	288	5	bd	bd	PROPN
easat-8719	288	6	)	)	PUNCT
easat-8719	288	7	,	,	PUNCT
easat-8719	288	8	the	the	DET
easat-8719	288	9	coefficient	coefficient	NOUN
easat-8719	288	10	is	be	AUX
easat-8719	288	11	-6902.082	-6902.082	PUNCT
easat-8719	288	12	with	with	ADP
easat-8719	288	13	a	a	DET
easat-8719	288	14	p	p	NOUN
easat-8719	288	15	-	-	PUNCT
easat-8719	288	16	value	value	NOUN
easat-8719	288	17	of	of	ADP
easat-8719	288	18	0.031	0.031	NUM
easat-8719	288	19	,	,	PUNCT
easat-8719	288	20	suggesting	suggest	VERB
easat-8719	288	21	the	the	PRON
easat-8719	288	22	bd	bd	PROPN
easat-8719	288	23	has	have	VERB
easat-8719	288	24	a	a	DET
easat-8719	288	25	significant	significant	ADJ
easat-8719	288	26	negative	negative	ADJ
easat-8719	288	27	effect	effect	NOUN
easat-8719	288	28	on	on	ADP
easat-8719	288	29	ct	ct	PRON
easat-8719	288	30	at	at	ADP
easat-8719	288	31	the	the	DET
easat-8719	288	32	5	5	NUM
easat-8719	288	33	%	%	NOUN
easat-8719	288	34	significance	significance	NOUN
easat-8719	288	35	level	level	NOUN
easat-8719	288	36	.	.	PUNCT
easat-8719	289	1	the	the	DET
easat-8719	289	2	negative	negative	ADJ
easat-8719	289	3	coefficient	coefficient	NOUN
easat-8719	289	4	implies	imply	VERB
easat-8719	289	5	that	that	SCONJ
easat-8719	289	6	an	an	DET
easat-8719	289	7	increase	increase	NOUN
easat-8719	289	8	in	in	ADP
easat-8719	289	9	bd	bd	PROPN
easat-8719	289	10	leads	lead	VERB
easat-8719	289	11	to	to	ADP
easat-8719	289	12	a	a	DET
easat-8719	289	13	decrease	decrease	NOUN
easat-8719	289	14	in	in	ADP
easat-8719	289	15	ct	ct	PROPN
easat-8719	289	16	.	.	PUNCT
easat-8719	290	1	regarding	regard	VERB
easat-8719	290	2	the	the	DET
easat-8719	290	3	r²	r²	NOUN
easat-8719	290	4	test	test	NOUN
easat-8719	290	5	,	,	PUNCT
easat-8719	290	6	the	the	DET
easat-8719	290	7	results	result	NOUN
easat-8719	290	8	show	show	VERB
easat-8719	290	9	r²	r²	NOUN
easat-8719	290	10	=	=	PUNCT
easat-8719	290	11	0.1429	0.1429	NUM
easat-8719	290	12	,	,	PUNCT
easat-8719	290	13	between	between	ADP
easat-8719	290	14	r²	r²	NOUN
easat-8719	290	15	=	=	PUNCT
easat-8719	290	16	0.0733	0.0733	NUM
easat-8719	290	17	,	,	PUNCT
easat-8719	290	18	and	and	CCONJ
easat-8719	290	19	overall	overall	ADJ
easat-8719	290	20	r²	r²	NOUN
easat-8719	290	21	=	=	SYM
easat-8719	290	22	0.0614	0.0614	NUM
easat-8719	290	23	.	.	PUNCT
easat-8719	291	1	this	this	PRON
easat-8719	291	2	means	mean	VERB
easat-8719	291	3	that	that	SCONJ
easat-8719	291	4	approximately	approximately	ADV
easat-8719	291	5	14.39	14.39	NUM
easat-8719	291	6	%	%	NOUN
easat-8719	291	7	of	of	ADP
easat-8719	291	8	the	the	DET
easat-8719	291	9	variation	variation	NOUN
easat-8719	291	10	in	in	ADP
easat-8719	291	11	the	the	DET
easat-8719	291	12	dependent	dependent	ADJ
easat-8719	291	13	variable	variable	NOUN
easat-8719	291	14	(	(	PUNCT
easat-8719	291	15	ct	ct	NOUN
easat-8719	291	16	)	)	PUNCT
easat-8719	291	17	is	be	AUX
easat-8719	291	18	explained	explain	VERB
easat-8719	291	19	by	by	ADP
easat-8719	291	20	the	the	DET
easat-8719	291	21	variation	variation	NOUN
easat-8719	291	22	in	in	ADP
easat-8719	291	23	the	the	DET
easat-8719	291	24	independent	independent	ADJ
easat-8719	291	25	variable	variable	NOUN
easat-8719	291	26	(	(	PUNCT
easat-8719	291	27	fs	fs	PROPN
easat-8719	291	28	,	,	PUNCT
easat-8719	291	29	fo	fo	NOUN
easat-8719	291	30	,	,	PUNCT
easat-8719	291	31	bd	bd	NOUN
easat-8719	291	32	)	)	PUNCT
easat-8719	291	33	within	within	ADP
easat-8719	291	34	the	the	DET
easat-8719	291	35	group	group	NOUN
easat-8719	291	36	.	.	PUNCT
easat-8719	292	1	only	only	ADV
easat-8719	292	2	7.33	7.33	NUM
easat-8719	292	3	%	%	NOUN
easat-8719	292	4	of	of	ADP
easat-8719	292	5	variation	variation	NOUN
easat-8719	292	6	between	between	ADP
easat-8719	292	7	groups	group	NOUN
easat-8719	292	8	in	in	ADP
easat-8719	292	9	explained	explain	VERB
easat-8719	292	10	by	by	ADP
easat-8719	292	11	the	the	DET
easat-8719	292	12	model	model	NOUN
easat-8719	292	13	,	,	PUNCT
easat-8719	292	14	and	and	CCONJ
easat-8719	292	15	overall	overall	ADV
easat-8719	292	16	,	,	PUNCT
easat-8719	292	17	the	the	DET
easat-8719	292	18	model	model	NOUN
easat-8719	292	19	explains	explain	VERB
easat-8719	292	20	just	just	ADV
easat-8719	292	21	6.14	6.14	NUM
easat-8719	292	22	%	%	NOUN
easat-8719	292	23	of	of	ADP
easat-8719	292	24	the	the	DET
easat-8719	292	25	variation	variation	NOUN
easat-8719	292	26	in	in	ADP
easat-8719	292	27	the	the	DET
easat-8719	292	28	dependent	dependent	ADJ
easat-8719	292	29	variable	variable	NOUN
easat-8719	292	30	.	.	PUNCT
easat-8719	293	1	the	the	DET
easat-8719	293	2	low	low	ADJ
easat-8719	293	3	r²	r²	NOUN
easat-8719	293	4	value	value	NOUN
easat-8719	293	5	indicates	indicate	VERB
easat-8719	293	6	that	that	SCONJ
easat-8719	293	7	the	the	DET
easat-8719	293	8	model	model	NOUN
easat-8719	293	9	has	have	AUX
easat-8719	293	10	limited	limit	VERB
easat-8719	293	11	explanatory	explanatory	ADJ
easat-8719	293	12	power	power	NOUN
easat-8719	293	13	.	.	PUNCT
easat-8719	294	1	table	table	NOUN
easat-8719	294	2	14	14	NUM
easat-8719	294	3	.	.	PUNCT
easat-8719	295	1	hypothesis	hypothesis	NOUN
easat-8719	295	2	testing	testing	NOUN
easat-8719	295	3	result	result	NOUN
easat-8719	295	4	.	.	PUNCT
easat-8719	296	1	no	no	INTJ
easat-8719	296	2	.	.	PUNCT
easat-8719	297	1	variable	variable	ADJ
easat-8719	297	2	independent	independent	ADJ
easat-8719	297	3	hypothesis	hypothesis	NOUN
easat-8719	297	4	coefficient	coefficient	NOUN
easat-8719	297	5	p	p	NOUN
easat-8719	297	6	-	-	PUNCT
easat-8719	297	7	value	value	NOUN
easat-8719	297	8	decision	decision	NOUN
easat-8719	297	9	1	1	NUM
easat-8719	297	10	firm	firm	ADJ
easat-8719	297	11	size	size	NOUN
easat-8719	297	12	(	(	PUNCT
easat-8719	297	13	fs	fs	NOUN
easat-8719	297	14	)	)	PUNCT
easat-8719	297	15	firm	firm	ADJ
easat-8719	297	16	size	size	NOUN
easat-8719	297	17	as	as	ADP
easat-8719	297	18	a	a	DET
easat-8719	297	19	significant	significant	ADJ
easat-8719	297	20	positive	positive	ADJ
easat-8719	297	21	impact	impact	NOUN
easat-8719	297	22	on	on	ADP
easat-8719	297	23	carbon	carbon	NOUN
easat-8719	297	24	tax	tax	NOUN
easat-8719	297	25	-0.0001121	-0.0001121	NOUN
easat-8719	297	26	0.290	0.290	NUM
easat-8719	297	27	rejected	reject	VERB
easat-8719	297	28	(	(	PUNCT
easat-8719	297	29	not	not	PART
easat-8719	297	30	significant	significant	ADJ
easat-8719	297	31	)	)	PUNCT
easat-8719	297	32	2	2	NUM
easat-8719	297	33	foreign	foreign	ADJ
easat-8719	297	34	ownership	ownership	NOUN
easat-8719	297	35	(	(	PUNCT
easat-8719	297	36	fo	fo	NOUN
easat-8719	297	37	)	)	PUNCT
easat-8719	297	38	foreign	foreign	ADJ
easat-8719	297	39	ownership	ownership	NOUN
easat-8719	297	40	has	have	VERB
easat-8719	297	41	a	a	DET
easat-8719	297	42	negative	negative	ADJ
easat-8719	297	43	impact	impact	NOUN
easat-8719	297	44	on	on	ADP
easat-8719	297	45	carbon	carbon	NOUN
easat-8719	297	46	tax	tax	NOUN
easat-8719	297	47	-361.2961	-361.2961	NOUN
easat-8719	297	48	0.664	0.664	NUM
easat-8719	297	49	rejected	reject	VERB
easat-8719	297	50	(	(	PUNCT
easat-8719	297	51	not	not	PART
easat-8719	297	52	significant	significant	ADJ
easat-8719	297	53	)	)	PUNCT
easat-8719	297	54	3	3	NUM
easat-8719	297	55	board	board	NOUN
easat-8719	297	56	diversity	diversity	NOUN
easat-8719	297	57	(	(	PUNCT
easat-8719	297	58	bd	bd	PROPN
easat-8719	297	59	)	)	PUNCT
easat-8719	297	60	board	board	NOUN
easat-8719	297	61	diversity	diversity	NOUN
easat-8719	297	62	has	have	VERB
easat-8719	297	63	a	a	DET
easat-8719	297	64	negative	negative	ADJ
easat-8719	297	65	impact	impact	NOUN
easat-8719	297	66	on	on	ADP
easat-8719	297	67	carbon	carbon	NOUN
easat-8719	297	68	tax	tax	NOUN
easat-8719	297	69	-6902.082	-6902.082	PUNCT
easat-8719	297	70	0.031	0.031	NUM
easat-8719	297	71	accepted	accepted	ADJ
easat-8719	297	72	(	(	PUNCT
easat-8719	297	73	significant	significant	ADJ
easat-8719	297	74	)	)	PUNCT
easat-8719	297	75	715	715	NUM
easat-8719	297	76	edelweiss	edelweiss	PROPN
easat-8719	297	77	applied	apply	VERB
easat-8719	297	78	science	science	NOUN
easat-8719	297	79	and	and	CCONJ
easat-8719	297	80	technology	technology	NOUN
easat-8719	297	81	issn	issn	PROPN
easat-8719	297	82	:	:	PUNCT
easat-8719	297	83	2576	2576	NUM
easat-8719	297	84	-	-	SYM
easat-8719	297	85	8484	8484	NUM
easat-8719	297	86	vol	vol	NOUN
easat-8719	297	87	.	.	PROPN
easat-8719	298	1	9	9	NUM
easat-8719	298	2	,	,	PUNCT
easat-8719	298	3	no	no	INTJ
easat-8719	298	4	.	.	NOUN
easat-8719	298	5	7	7	NUM
easat-8719	298	6	:	:	PUNCT
easat-8719	298	7	704	704	NUM
easat-8719	298	8	-	-	SYM
easat-8719	298	9	718	718	NUM
easat-8719	298	10	,	,	PUNCT
easat-8719	298	11	2025	2025	NUM
easat-8719	298	12	doi	doi	NOUN
easat-8719	298	13	:	:	PUNCT
easat-8719	298	14	10.55214/25768484.v9i7.8719	10.55214/25768484.v9i7.8719	NUM
easat-8719	298	15	©	©	PROPN
easat-8719	298	16	2025	2025	NUM
easat-8719	298	17	by	by	ADP
easat-8719	298	18	the	the	DET
easat-8719	298	19	authors	author	NOUN
easat-8719	298	20	;	;	PUNCT
easat-8719	298	21	licensee	licensee	PROPN
easat-8719	298	22	learning	learning	NOUN
easat-8719	298	23	gate	gate	NOUN
easat-8719	298	24	5	5	NUM
easat-8719	298	25	.	.	PUNCT
easat-8719	298	26	discussion	discussion	NOUN
easat-8719	298	27	5.1	5.1	NUM
easat-8719	298	28	.	.	PUNCT
easat-8719	299	1	firm	firm	ADJ
easat-8719	299	2	size	size	NOUN
easat-8719	299	3	’s	’s	PART
easat-8719	299	4	impact	impact	NOUN
easat-8719	299	5	on	on	ADP
easat-8719	299	6	carbon	carbon	NOUN
easat-8719	299	7	tax	tax	NOUN
easat-8719	299	8	with	with	ADP
easat-8719	299	9	a	a	DET
easat-8719	299	10	coefficient	coefficient	NOUN
easat-8719	299	11	of	of	ADP
easat-8719	299	12	-0.0001121	-0.0001121	NOUN
easat-8719	299	13	,	,	PUNCT
easat-8719	299	14	which	which	PRON
easat-8719	299	15	is	be	AUX
easat-8719	299	16	a	a	DET
easat-8719	299	17	negative	negative	ADJ
easat-8719	299	18	value	value	NOUN
easat-8719	300	1	,	,	PUNCT
easat-8719	300	2	it	it	PRON
easat-8719	300	3	indicates	indicate	VERB
easat-8719	300	4	a	a	DET
easat-8719	300	5	negative	negative	ADJ
easat-8719	300	6	relationship	relationship	NOUN
easat-8719	300	7	between	between	ADP
easat-8719	300	8	firm	firm	ADJ
easat-8719	300	9	size	size	NOUN
easat-8719	300	10	and	and	CCONJ
easat-8719	300	11	carbon	carbon	NOUN
easat-8719	300	12	tax	tax	NOUN
easat-8719	300	13	.	.	PUNCT
easat-8719	301	1	however	however	ADV
easat-8719	301	2	,	,	PUNCT
easat-8719	301	3	with	with	ADP
easat-8719	301	4	a	a	DET
easat-8719	301	5	p	p	NOUN
easat-8719	301	6	-	-	PUNCT
easat-8719	301	7	value	value	NOUN
easat-8719	301	8	of	of	ADP
easat-8719	301	9	0.290	0.290	NUM
easat-8719	301	10	,	,	PUNCT
easat-8719	301	11	firm	firm	ADJ
easat-8719	301	12	size	size	NOUN
easat-8719	301	13	has	have	VERB
easat-8719	301	14	no	no	DET
easat-8719	301	15	significant	significant	ADJ
easat-8719	301	16	effect	effect	NOUN
easat-8719	301	17	on	on	ADP
easat-8719	301	18	carbon	carbon	NOUN
easat-8719	301	19	tax	tax	NOUN
easat-8719	301	20	.	.	PUNCT
easat-8719	302	1	in	in	ADP
easat-8719	302	2	other	other	ADJ
easat-8719	302	3	words	word	NOUN
easat-8719	302	4	,	,	PUNCT
easat-8719	302	5	company	company	NOUN
easat-8719	302	6	size	size	NOUN
easat-8719	302	7	,	,	PUNCT
easat-8719	302	8	as	as	SCONJ
easat-8719	302	9	measured	measure	VERB
easat-8719	302	10	by	by	ADP
easat-8719	302	11	total	total	ADJ
easat-8719	302	12	assets	asset	NOUN
easat-8719	302	13	,	,	PUNCT
easat-8719	302	14	does	do	AUX
easat-8719	302	15	not	not	PART
easat-8719	302	16	directly	directly	ADV
easat-8719	302	17	influence	influence	VERB
easat-8719	302	18	the	the	DET
easat-8719	302	19	tax	tax	NOUN
easat-8719	302	20	burden	burden	NOUN
easat-8719	302	21	paid	pay	VERB
easat-8719	302	22	.	.	PUNCT
easat-8719	303	1	according	accord	VERB
easat-8719	303	2	to	to	ADP
easat-8719	303	3	signaling	signal	VERB
easat-8719	303	4	theory	theory	NOUN
easat-8719	303	5	,	,	PUNCT
easat-8719	303	6	larger	large	ADJ
easat-8719	303	7	companies	company	NOUN
easat-8719	303	8	are	be	AUX
easat-8719	303	9	typically	typically	ADV
easat-8719	303	10	considered	consider	VERB
easat-8719	303	11	more	more	ADV
easat-8719	303	12	transparent	transparent	ADJ
easat-8719	303	13	in	in	ADP
easat-8719	303	14	financial	financial	ADJ
easat-8719	303	15	reporting	reporting	NOUN
easat-8719	303	16	,	,	PUNCT
easat-8719	303	17	aiming	aim	VERB
easat-8719	303	18	to	to	PART
easat-8719	303	19	provide	provide	VERB
easat-8719	303	20	positive	positive	ADJ
easat-8719	303	21	signals	signal	NOUN
easat-8719	303	22	to	to	ADP
easat-8719	303	23	investors	investor	NOUN
easat-8719	303	24	and	and	CCONJ
easat-8719	303	25	stakeholders	stakeholder	NOUN
easat-8719	303	26	.	.	PUNCT
easat-8719	304	1	when	when	SCONJ
easat-8719	304	2	the	the	DET
easat-8719	304	3	results	result	NOUN
easat-8719	304	4	are	be	AUX
easat-8719	304	5	not	not	PART
easat-8719	304	6	significant	significant	ADJ
easat-8719	304	7	,	,	PUNCT
easat-8719	304	8	it	it	PRON
easat-8719	304	9	suggests	suggest	VERB
easat-8719	304	10	that	that	SCONJ
easat-8719	304	11	the	the	DET
easat-8719	304	12	size	size	NOUN
easat-8719	304	13	of	of	ADP
easat-8719	304	14	a	a	DET
easat-8719	304	15	company	company	NOUN
easat-8719	304	16	is	be	AUX
easat-8719	304	17	not	not	PART
easat-8719	304	18	strong	strong	ADJ
easat-8719	304	19	enough	enough	ADV
easat-8719	304	20	to	to	PART
easat-8719	304	21	serve	serve	VERB
easat-8719	304	22	as	as	ADP
easat-8719	304	23	a	a	DET
easat-8719	304	24	robust	robust	ADJ
easat-8719	304	25	signal	signal	NOUN
easat-8719	304	26	regarding	regard	VERB
easat-8719	304	27	differences	difference	NOUN
easat-8719	304	28	in	in	ADP
easat-8719	304	29	tax	tax	NOUN
easat-8719	304	30	policies	policy	NOUN
easat-8719	304	31	or	or	CCONJ
easat-8719	304	32	tax	tax	NOUN
easat-8719	304	33	management	management	NOUN
easat-8719	304	34	.	.	PUNCT
easat-8719	305	1	in	in	ADP
easat-8719	305	2	the	the	DET
easat-8719	305	3	context	context	NOUN
easat-8719	305	4	of	of	ADP
easat-8719	305	5	legitimacy	legitimacy	NOUN
easat-8719	305	6	theory	theory	NOUN
easat-8719	305	7	,	,	PUNCT
easat-8719	305	8	larger	large	ADJ
easat-8719	305	9	companies	company	NOUN
easat-8719	305	10	tend	tend	VERB
easat-8719	305	11	to	to	PART
easat-8719	305	12	maintain	maintain	VERB
easat-8719	305	13	their	their	PRON
easat-8719	305	14	reputation	reputation	NOUN
easat-8719	305	15	in	in	ADP
easat-8719	305	16	society	society	NOUN
easat-8719	305	17	by	by	ADP
easat-8719	305	18	complying	comply	VERB
easat-8719	305	19	with	with	ADP
easat-8719	305	20	tax	tax	NOUN
easat-8719	305	21	regulations	regulation	NOUN
easat-8719	305	22	.	.	PUNCT
easat-8719	306	1	this	this	DET
easat-8719	306	2	insignificance	insignificance	NOUN
easat-8719	306	3	may	may	AUX
easat-8719	306	4	indicate	indicate	VERB
easat-8719	306	5	the	the	DET
easat-8719	306	6	larger	large	ADJ
easat-8719	306	7	companies	company	NOUN
easat-8719	306	8	have	have	VERB
easat-8719	306	9	the	the	DET
easat-8719	306	10	potential	potential	NOUN
easat-8719	306	11	to	to	PART
easat-8719	306	12	behave	behave	VERB
easat-8719	306	13	similarly	similarly	ADV
easat-8719	306	14	to	to	ADP
easat-8719	306	15	small	small	ADJ
easat-8719	306	16	companies	company	NOUN
easat-8719	306	17	in	in	ADP
easat-8719	306	18	terms	term	NOUN
easat-8719	306	19	of	of	ADP
easat-8719	306	20	tax	tax	NOUN
easat-8719	306	21	compliance	compliance	NOUN
easat-8719	306	22	.	.	PUNCT
easat-8719	307	1	these	these	PRON
easat-8719	307	2	finding	find	VERB
easat-8719	307	3	constant	constant	ADJ
easat-8719	307	4	with	with	ADP
easat-8719	307	5	previous	previous	ADJ
easat-8719	307	6	studies	study	NOUN
easat-8719	307	7	,	,	PUNCT
easat-8719	307	8	such	such	ADJ
easat-8719	307	9	as	as	ADP
easat-8719	307	10	those	those	PRON
easat-8719	307	11	by	by	ADP
easat-8719	307	12	maharani	maharani	PROPN
easat-8719	307	13	,	,	PUNCT
easat-8719	307	14	et	et	PROPN
easat-8719	307	15	al	al	PROPN
easat-8719	307	16	.	.	PUNCT
easat-8719	308	1	[	[	X
easat-8719	308	2	32	32	NUM
easat-8719	308	3	]	]	PUNCT
easat-8719	308	4	and	and	CCONJ
easat-8719	308	5	adi	adi	PROPN
easat-8719	308	6	pratama	pratama	NOUN
easat-8719	308	7	,	,	PUNCT
easat-8719	308	8	et	et	PROPN
easat-8719	308	9	al	al	PROPN
easat-8719	308	10	.	.	PUNCT
easat-8719	309	1	[	[	X
easat-8719	309	2	33	33	NUM
easat-8719	309	3	]	]	PUNCT
easat-8719	309	4	which	which	PRON
easat-8719	309	5	found	find	VERB
easat-8719	309	6	that	that	DET
easat-8719	309	7	firm	firm	ADJ
easat-8719	309	8	size	size	NOUN
easat-8719	309	9	have	have	VERB
easat-8719	309	10	a	a	DET
easat-8719	309	11	positive	positive	ADJ
easat-8719	309	12	effect	effect	NOUN
easat-8719	309	13	on	on	ADP
easat-8719	309	14	carbon	carbon	NOUN
easat-8719	309	15	emission	emission	NOUN
easat-8719	309	16	disclosure	disclosure	NOUN
easat-8719	309	17	because	because	SCONJ
easat-8719	309	18	larger	large	ADJ
easat-8719	309	19	companies	company	NOUN
easat-8719	309	20	typically	typically	ADV
easat-8719	309	21	operate	operate	VERB
easat-8719	309	22	a	a	DET
easat-8719	309	23	larger	large	ADJ
easat-8719	309	24	scale	scale	NOUN
easat-8719	309	25	,	,	PUNCT
easat-8719	309	26	which	which	PRON
easat-8719	309	27	can	can	AUX
easat-8719	309	28	result	result	VERB
easat-8719	309	29	in	in	ADP
easat-8719	309	30	higher	high	ADJ
easat-8719	309	31	carbon	carbon	NOUN
easat-8719	309	32	emission	emission	NOUN
easat-8719	309	33	.	.	PUNCT
easat-8719	310	1	paying	pay	VERB
easat-8719	310	2	for	for	ADP
easat-8719	310	3	carbon	carbon	NOUN
easat-8719	310	4	emission	emission	NOUN
easat-8719	310	5	serves	serve	VERB
easat-8719	310	6	as	as	ADP
easat-8719	310	7	a	a	DET
easat-8719	310	8	signal	signal	NOUN
easat-8719	310	9	to	to	ADP
easat-8719	310	10	stakeholders	stakeholder	NOUN
easat-8719	310	11	that	that	SCONJ
easat-8719	310	12	the	the	DET
easat-8719	310	13	company	company	NOUN
easat-8719	310	14	is	be	AUX
easat-8719	310	15	committed	commit	VERB
easat-8719	310	16	to	to	ADP
easat-8719	310	17	environmental	environmental	ADJ
easat-8719	310	18	responsibility	responsibility	NOUN
easat-8719	310	19	by	by	ADP
easat-8719	310	20	willingly	willingly	ADV
easat-8719	310	21	bearing	bear	VERB
easat-8719	310	22	the	the	DET
easat-8719	310	23	additional	additional	ADJ
easat-8719	310	24	.	.	PUNCT
easat-8719	311	1	this	this	DET
easat-8719	311	2	commitment	commitment	NOUN
easat-8719	311	3	can	can	AUX
easat-8719	311	4	enhance	enhance	VERB
easat-8719	311	5	the	the	DET
easat-8719	311	6	company	company	NOUN
easat-8719	311	7	’s	’s	PART
easat-8719	311	8	competitive	competitive	ADJ
easat-8719	311	9	advantage	advantage	NOUN
easat-8719	311	10	over	over	ADP
easat-8719	311	11	others	other	NOUN
easat-8719	311	12	.	.	PUNCT
easat-8719	312	1	5.2	5.2	NUM
easat-8719	312	2	.	.	PUNCT
easat-8719	313	1	foreign	foreign	ADJ
easat-8719	313	2	ownership	ownership	NOUN
easat-8719	313	3	’s	’s	PART
easat-8719	313	4	impact	impact	NOUN
easat-8719	313	5	on	on	ADP
easat-8719	313	6	carbon	carbon	NOUN
easat-8719	313	7	tax	tax	NOUN
easat-8719	313	8	the	the	DET
easat-8719	313	9	coefficient	coefficient	NOUN
easat-8719	313	10	of	of	ADP
easat-8719	313	11	-361.2961	-361.2961	NOUN
easat-8719	313	12	indicates	indicate	VERB
easat-8719	313	13	a	a	DET
easat-8719	313	14	negative	negative	ADJ
easat-8719	313	15	relationship	relationship	NOUN
easat-8719	313	16	between	between	ADP
easat-8719	313	17	foreign	foreign	ADJ
easat-8719	313	18	ownership	ownership	NOUN
easat-8719	313	19	and	and	CCONJ
easat-8719	313	20	carbon	carbon	NOUN
easat-8719	313	21	tax	tax	NOUN
easat-8719	313	22	.	.	PUNCT
easat-8719	314	1	however	however	ADV
easat-8719	314	2	,	,	PUNCT
easat-8719	314	3	with	with	ADP
easat-8719	314	4	a	a	DET
easat-8719	314	5	p	p	NOUN
easat-8719	314	6	-	-	PUNCT
easat-8719	314	7	value	value	NOUN
easat-8719	314	8	of	of	ADP
easat-8719	314	9	0.664	0.664	NUM
easat-8719	314	10	,	,	PUNCT
easat-8719	314	11	foreign	foreign	ADJ
easat-8719	314	12	ownership	ownership	NOUN
easat-8719	314	13	does	do	AUX
easat-8719	314	14	not	not	PART
easat-8719	314	15	significantly	significantly	ADV
easat-8719	314	16	influence	influence	VERB
easat-8719	314	17	the	the	DET
easat-8719	314	18	level	level	NOUN
easat-8719	314	19	of	of	ADP
easat-8719	314	20	carbon	carbon	NOUN
easat-8719	314	21	tax	tax	NOUN
easat-8719	314	22	paid	pay	VERB
easat-8719	314	23	.	.	PUNCT
easat-8719	315	1	according	accord	VERB
easat-8719	315	2	to	to	ADP
easat-8719	315	3	signaling	signal	VERB
easat-8719	315	4	theory	theory	NOUN
easat-8719	315	5	,	,	PUNCT
easat-8719	315	6	foreign	foreign	ADJ
easat-8719	315	7	ownership	ownership	NOUN
easat-8719	315	8	is	be	AUX
easat-8719	315	9	often	often	ADV
easat-8719	315	10	associated	associate	VERB
easat-8719	315	11	with	with	ADP
easat-8719	315	12	higher	high	ADJ
easat-8719	315	13	governance	governance	NOUN
easat-8719	315	14	standards	standard	NOUN
easat-8719	315	15	to	to	PART
easat-8719	315	16	provide	provide	VERB
easat-8719	315	17	a	a	DET
easat-8719	315	18	positive	positive	ADJ
easat-8719	315	19	signal	signal	NOUN
easat-8719	315	20	to	to	ADP
easat-8719	315	21	the	the	DET
easat-8719	315	22	global	global	ADJ
easat-8719	315	23	market	market	NOUN
easat-8719	315	24	.	.	PUNCT
easat-8719	316	1	however	however	ADV
easat-8719	316	2	,	,	PUNCT
easat-8719	316	3	the	the	DET
easat-8719	316	4	insignificance	insignificance	NOUN
easat-8719	316	5	of	of	ADP
easat-8719	316	6	this	this	DET
easat-8719	316	7	result	result	NOUN
easat-8719	316	8	suggests	suggest	VERB
easat-8719	316	9	that	that	SCONJ
easat-8719	316	10	foreign	foreign	ADJ
easat-8719	316	11	ownership	ownership	NOUN
easat-8719	316	12	alone	alone	ADV
easat-8719	316	13	is	be	AUX
easat-8719	316	14	insufficient	insufficient	ADJ
easat-8719	316	15	to	to	PART
easat-8719	316	16	signal	signal	VERB
easat-8719	316	17	a	a	DET
easat-8719	316	18	company	company	NOUN
easat-8719	316	19	’s	’s	PART
easat-8719	316	20	tax	tax	NOUN
easat-8719	316	21	strategy	strategy	NOUN
easat-8719	316	22	.	.	PUNCT
easat-8719	317	1	from	from	ADP
easat-8719	317	2	the	the	DET
easat-8719	317	3	perspective	perspective	NOUN
easat-8719	317	4	of	of	ADP
easat-8719	317	5	legitimacy	legitimacy	NOUN
easat-8719	317	6	theory	theory	NOUN
easat-8719	317	7	,	,	PUNCT
easat-8719	317	8	companies	company	NOUN
easat-8719	317	9	with	with	ADP
easat-8719	317	10	foreign	foreign	ADJ
easat-8719	317	11	ownership	ownership	NOUN
easat-8719	317	12	are	be	AUX
easat-8719	317	13	expected	expect	VERB
easat-8719	317	14	to	to	PART
easat-8719	317	15	comply	comply	VERB
easat-8719	317	16	with	with	ADP
easat-8719	317	17	stricter	strict	ADJ
easat-8719	317	18	global	global	ADJ
easat-8719	317	19	standards	standard	NOUN
easat-8719	317	20	,	,	PUNCT
easat-8719	317	21	including	include	VERB
easat-8719	317	22	taxation	taxation	NOUN
easat-8719	317	23	.	.	PUNCT
easat-8719	318	1	the	the	DET
easat-8719	318	2	lack	lack	NOUN
easat-8719	318	3	of	of	ADP
easat-8719	318	4	significance	significance	NOUN
easat-8719	318	5	may	may	AUX
easat-8719	318	6	indicate	indicate	VERB
easat-8719	318	7	that	that	SCONJ
easat-8719	318	8	foreign	foreign	ADJ
easat-8719	318	9	ownership	ownership	NOUN
easat-8719	318	10	does	do	AUX
easat-8719	318	11	not	not	PART
easat-8719	318	12	directly	directly	ADV
easat-8719	318	13	affect	affect	VERB
easat-8719	318	14	carbon	carbon	NOUN
easat-8719	318	15	tax	tax	NOUN
easat-8719	318	16	compliance	compliance	NOUN
easat-8719	318	17	or	or	CCONJ
easat-8719	318	18	payment	payment	NOUN
easat-8719	318	19	.	.	PUNCT
easat-8719	319	1	however	however	ADV
easat-8719	319	2	,	,	PUNCT
easat-8719	319	3	it	it	PRON
easat-8719	319	4	can	can	AUX
easat-8719	319	5	still	still	ADV
easat-8719	319	6	play	play	VERB
easat-8719	319	7	a	a	DET
easat-8719	319	8	role	role	NOUN
easat-8719	319	9	in	in	ADP
easat-8719	319	10	reducing	reduce	VERB
easat-8719	319	11	greenhouse	greenhouse	NOUN
easat-8719	319	12	gas	gas	NOUN
easat-8719	319	13	emissions	emission	NOUN
easat-8719	319	14	,	,	PUNCT
easat-8719	319	15	enhancing	enhance	VERB
easat-8719	319	16	competitiveness	competitiveness	NOUN
easat-8719	319	17	[	[	X
easat-8719	319	18	13	13	NUM
easat-8719	319	19	]	]	PUNCT
easat-8719	319	20	and	and	CCONJ
easat-8719	319	21	positively	positively	ADV
easat-8719	319	22	influencing	influence	VERB
easat-8719	319	23	carbon	carbon	NOUN
easat-8719	319	24	emissions	emission	NOUN
easat-8719	319	25	disclosures	disclosure	NOUN
easat-8719	319	26	,	,	PUNCT
easat-8719	319	27	particularly	particularly	ADV
easat-8719	319	28	in	in	ADP
easat-8719	319	29	mining	mining	NOUN
easat-8719	319	30	companies	company	NOUN
easat-8719	319	31	suggesting	suggest	VERB
easat-8719	319	32	its	its	PRON
easat-8719	319	33	indicated	indicate	VERB
easat-8719	319	34	impact	impact	NOUN
easat-8719	319	35	on	on	ADP
easat-8719	319	36	environmental	environmental	ADJ
easat-8719	319	37	and	and	CCONJ
easat-8719	319	38	sustainability	sustainability	NOUN
easat-8719	319	39	practices	practice	NOUN
easat-8719	319	40	.	.	PUNCT
easat-8719	320	1	5.3	5.3	NUM
easat-8719	320	2	.	.	PUNCT
easat-8719	320	3	board	board	NOUN
easat-8719	320	4	diversity	diversity	NOUN
easat-8719	320	5	’s	’s	PART
easat-8719	320	6	impact	impact	NOUN
easat-8719	320	7	on	on	ADP
easat-8719	320	8	carbon	carbon	NOUN
easat-8719	320	9	tax	tax	NOUN
easat-8719	320	10	with	with	ADP
easat-8719	320	11	a	a	DET
easat-8719	320	12	coefficient	coefficient	NOUN
easat-8719	320	13	of	of	ADP
easat-8719	320	14	-6902.082	-6902.082	PUNCT
easat-8719	320	15	and	and	CCONJ
easat-8719	320	16	p	p	NOUN
easat-8719	320	17	-	-	PUNCT
easat-8719	320	18	value	value	NOUN
easat-8719	320	19	of	of	ADP
easat-8719	320	20	0.031	0.031	NUM
easat-8719	320	21	,	,	PUNCT
easat-8719	320	22	board	board	NOUN
easat-8719	320	23	diversity	diversity	NOUN
easat-8719	320	24	has	have	VERB
easat-8719	320	25	a	a	DET
easat-8719	320	26	negative	negative	ADJ
easat-8719	320	27	and	and	CCONJ
easat-8719	320	28	significant	significant	ADJ
easat-8719	320	29	effect	effect	NOUN
easat-8719	320	30	on	on	ADP
easat-8719	320	31	carbon	carbon	NOUN
easat-8719	320	32	tax	tax	NOUN
easat-8719	320	33	.	.	PUNCT
easat-8719	321	1	this	this	PRON
easat-8719	321	2	indicates	indicate	VERB
easat-8719	321	3	that	that	SCONJ
easat-8719	321	4	the	the	DET
easat-8719	321	5	more	more	ADV
easat-8719	321	6	diverse	diverse	ADJ
easat-8719	321	7	the	the	DET
easat-8719	321	8	board	board	NOUN
easat-8719	321	9	of	of	ADP
easat-8719	321	10	directors	director	NOUN
easat-8719	321	11	,	,	PUNCT
easat-8719	321	12	the	the	DET
easat-8719	321	13	lower	low	ADJ
easat-8719	321	14	carbon	carbon	NOUN
easat-8719	321	15	tax	tax	NOUN
easat-8719	321	16	paid	pay	VERB
easat-8719	321	17	by	by	ADP
easat-8719	321	18	company	company	NOUN
easat-8719	321	19	.	.	PUNCT
easat-8719	322	1	based	base	VERB
easat-8719	322	2	on	on	ADP
easat-8719	322	3	legitimacy	legitimacy	NOUN
easat-8719	322	4	theory	theory	NOUN
easat-8719	322	5	,	,	PUNCT
easat-8719	322	6	diversity	diversity	NOUN
easat-8719	322	7	within	within	ADP
easat-8719	322	8	the	the	DET
easat-8719	322	9	board	board	NOUN
easat-8719	322	10	of	of	ADP
easat-8719	322	11	directors	director	NOUN
easat-8719	322	12	reflects	reflect	VERB
easat-8719	322	13	a	a	DET
easat-8719	322	14	company	company	NOUN
easat-8719	322	15	’s	’s	PART
easat-8719	322	16	efforts	effort	NOUN
easat-8719	322	17	to	to	PART
easat-8719	322	18	gain	gain	VERB
easat-8719	322	19	social	social	ADJ
easat-8719	322	20	legitimacy	legitimacy	NOUN
easat-8719	322	21	through	through	ADP
easat-8719	322	22	inclusive	inclusive	ADJ
easat-8719	322	23	representation	representation	NOUN
easat-8719	322	24	.	.	PUNCT
easat-8719	323	1	companies	company	NOUN
easat-8719	323	2	with	with	ADP
easat-8719	323	3	diverse	diverse	ADJ
easat-8719	323	4	boards	board	NOUN
easat-8719	323	5	tend	tend	VERB
easat-8719	323	6	to	to	PART
easat-8719	323	7	focus	focus	VERB
easat-8719	323	8	more	more	ADV
easat-8719	323	9	on	on	ADP
easat-8719	323	10	social	social	ADJ
easat-8719	323	11	and	and	CCONJ
easat-8719	323	12	environmental	environmental	ADJ
easat-8719	323	13	issues	issue	NOUN
easat-8719	323	14	,	,	PUNCT
easat-8719	323	15	including	include	VERB
easat-8719	323	16	carbon	carbon	NOUN
easat-8719	323	17	tax	tax	NOUN
easat-8719	323	18	,	,	PUNCT
easat-8719	323	19	to	to	PART
easat-8719	323	20	maintain	maintain	VERB
easat-8719	323	21	their	their	PRON
easat-8719	323	22	reputation	reputation	NOUN
easat-8719	323	23	and	and	CCONJ
easat-8719	323	24	build	build	VERB
easat-8719	323	25	public	public	ADJ
easat-8719	323	26	trust	trust	NOUN
easat-8719	323	27	.	.	PUNCT
easat-8719	324	1	the	the	DET
easat-8719	324	2	negative	negative	ADJ
easat-8719	324	3	effect	effect	NOUN
easat-8719	324	4	on	on	ADP
easat-8719	324	5	carbon	carbon	NOUN
easat-8719	324	6	tax	tax	NOUN
easat-8719	324	7	suggests	suggest	VERB
easat-8719	324	8	that	that	SCONJ
easat-8719	324	9	companies	company	NOUN
easat-8719	324	10	with	with	ADP
easat-8719	324	11	diverse	diverse	ADJ
easat-8719	324	12	board	board	NOUN
easat-8719	324	13	may	may	AUX
easat-8719	324	14	prioritize	prioritize	VERB
easat-8719	324	15	direct	direct	ADJ
easat-8719	324	16	carbon	carbon	NOUN
easat-8719	324	17	emission	emission	NOUN
easat-8719	324	18	reduction	reduction	NOUN
easat-8719	324	19	strategies	strategy	NOUN
easat-8719	324	20	or	or	CCONJ
easat-8719	324	21	cost	cost	NOUN
easat-8719	324	22	efficiencies	efficiency	NOUN
easat-8719	324	23	,	,	PUNCT
easat-8719	324	24	leading	lead	VERB
easat-8719	324	25	to	to	ADP
easat-8719	324	26	a	a	DET
easat-8719	324	27	low	low	ADJ
easat-8719	324	28	carbon	carbon	NOUN
easat-8719	324	29	tax	tax	NOUN
easat-8719	324	30	burden	burden	NOUN
easat-8719	324	31	.	.	PUNCT
easat-8719	325	1	in	in	ADP
easat-8719	325	2	context	context	NOUN
easat-8719	325	3	of	of	ADP
easat-8719	325	4	signaling	signal	VERB
easat-8719	325	5	theory	theory	NOUN
easat-8719	325	6	,	,	PUNCT
easat-8719	325	7	board	board	NOUN
easat-8719	325	8	diversity	diversity	NOUN
easat-8719	325	9	serves	serve	VERB
easat-8719	325	10	as	as	ADP
easat-8719	325	11	a	a	DET
easat-8719	325	12	positive	positive	ADJ
easat-8719	325	13	signal	signal	NOUN
easat-8719	325	14	to	to	ADP
easat-8719	325	15	investors	investor	NOUN
easat-8719	325	16	and	and	CCONJ
easat-8719	325	17	stakeholders	stakeholder	NOUN
easat-8719	325	18	,	,	PUNCT
easat-8719	325	19	highlighting	highlight	VERB
easat-8719	325	20	that	that	SCONJ
easat-8719	325	21	the	the	DET
easat-8719	325	22	company	company	NOUN
easat-8719	325	23	has	have	VERB
easat-8719	325	24	good	good	ADJ
easat-8719	325	25	governance	governance	NOUN
easat-8719	325	26	,	,	PUNCT
easat-8719	325	27	is	be	AUX
easat-8719	325	28	innovative	innovative	ADJ
easat-8719	325	29	,	,	PUNCT
easat-8719	325	30	and	and	CCONJ
easat-8719	325	31	is	be	AUX
easat-8719	325	32	committed	commit	VERB
easat-8719	325	33	to	to	ADP
easat-8719	325	34	sustainability	sustainability	NOUN
easat-8719	325	35	issues	issue	NOUN
easat-8719	325	36	.	.	PUNCT
easat-8719	326	1	however	however	ADV
easat-8719	326	2	,	,	PUNCT
easat-8719	326	3	this	this	DET
easat-8719	326	4	negative	negative	ADJ
easat-8719	326	5	result	result	NOUN
easat-8719	326	6	implies	imply	VERB
easat-8719	326	7	that	that	SCONJ
easat-8719	326	8	board	board	NOUN
easat-8719	326	9	diversity	diversity	NOUN
easat-8719	326	10	not	not	PART
easat-8719	326	11	only	only	ADV
easat-8719	326	12	serves	serve	VERB
easat-8719	326	13	as	as	ADP
easat-8719	326	14	a	a	DET
easat-8719	326	15	symbolic	symbolic	ADJ
easat-8719	326	16	gesture	gesture	NOUN
easat-8719	326	17	but	but	CCONJ
easat-8719	326	18	also	also	ADV
easat-8719	326	19	plays	play	VERB
easat-8719	326	20	a	a	DET
easat-8719	326	21	critical	critical	ADJ
easat-8719	326	22	role	role	NOUN
easat-8719	326	23	in	in	ADP
easat-8719	326	24	efficient	efficient	ADJ
easat-8719	326	25	strategic	strategic	ADJ
easat-8719	326	26	decision	decision	NOUN
easat-8719	326	27	-	-	PUNCT
easat-8719	326	28	making	make	VERB
easat-8719	326	29	social	social	ADJ
easat-8719	326	30	responsibilities	responsibility	NOUN
easat-8719	326	31	,	,	PUNCT
easat-8719	326	32	including	include	VERB
easat-8719	326	33	carbon	carbon	NOUN
easat-8719	326	34	tax	tax	NOUN
easat-8719	326	35	management	management	NOUN
easat-8719	326	36	.	.	PUNCT
easat-8719	327	1	the	the	DET
easat-8719	327	2	reduced	reduce	VERB
easat-8719	327	3	carbon	carbon	NOUN
easat-8719	327	4	tax	tax	NOUN
easat-8719	327	5	payments	payment	NOUN
easat-8719	327	6	could	could	AUX
easat-8719	327	7	signal	signal	VERB
easat-8719	327	8	that	that	SCONJ
easat-8719	327	9	companies	company	NOUN
easat-8719	327	10	are	be	AUX
easat-8719	327	11	actively	actively	ADV
easat-8719	327	12	managing	manage	VERB
easat-8719	327	13	carbon	carbon	NOUN
easat-8719	327	14	emissions	emission	NOUN
easat-8719	327	15	through	through	ADP
easat-8719	327	16	non	non	ADJ
easat-8719	327	17	-	-	ADJ
easat-8719	327	18	monetary	monetary	ADJ
easat-8719	327	19	approaches	approach	NOUN
easat-8719	327	20	,	,	PUNCT
easat-8719	327	21	such	such	ADJ
easat-8719	327	22	as	as	ADP
easat-8719	327	23	adopting	adopt	VERB
easat-8719	327	24	green	green	ADJ
easat-8719	327	25	technologies	technology	NOUN
easat-8719	327	26	or	or	CCONJ
easat-8719	327	27	implementing	implement	VERB
easat-8719	327	28	sustainability	sustainability	NOUN
easat-8719	327	29	programs	program	NOUN
easat-8719	327	30	.	.	PUNCT
easat-8719	328	1	previous	previous	ADJ
easat-8719	328	2	studies	study	NOUN
easat-8719	328	3	have	have	AUX
easat-8719	328	4	found	find	VERB
easat-8719	328	5	that	that	SCONJ
easat-8719	328	6	companies	company	NOUN
easat-8719	328	7	with	with	ADP
easat-8719	328	8	greater	great	ADJ
easat-8719	328	9	gender	gender	NOUN
easat-8719	328	10	diversity	diversity	NOUN
easat-8719	328	11	on	on	ADP
easat-8719	328	12	the	the	DET
easat-8719	328	13	boards	board	NOUN
easat-8719	328	14	reduced	reduce	VERB
easat-8719	328	15	carbon	carbon	NOUN
easat-8719	328	16	emission	emission	NOUN
easat-8719	328	17	by	by	ADP
easat-8719	328	18	about	about	ADV
easat-8719	328	19	5	5	NUM
easat-8719	328	20	%	%	NOUN
easat-8719	328	21	mode	mode	NOUN
easat-8719	328	22	than	than	ADP
easat-8719	328	23	those	those	PRON
easat-8719	328	24	with	with	ADP
easat-8719	328	25	predominantly	predominantly	ADV
easat-8719	328	26	male	male	ADJ
easat-8719	328	27	board	board	NOUN
easat-8719	328	28	[	[	X
easat-8719	328	29	35	35	NUM
easat-8719	328	30	]	]	PUNCT
easat-8719	328	31	and	and	CCONJ
easat-8719	328	32	tend	tend	VERB
easat-8719	328	33	to	to	PART
easat-8719	328	34	have	have	VERB
easat-8719	328	35	lower	low	ADJ
easat-8719	328	36	overall	overall	ADJ
easat-8719	328	37	carbon	carbon	NOUN
easat-8719	328	38	emissions	emission	NOUN
easat-8719	328	39	[	[	X
easat-8719	328	40	36	36	NUM
easat-8719	328	41	]	]	PUNCT
easat-8719	328	42	.	.	PUNCT
easat-8719	329	1	these	these	DET
easat-8719	329	2	findings	finding	NOUN
easat-8719	329	3	suggest	suggest	VERB
easat-8719	329	4	that	that	SCONJ
easat-8719	329	5	diverse	diverse	ADJ
easat-8719	329	6	boards	board	NOUN
easat-8719	329	7	enhance	enhance	VERB
easat-8719	329	8	legitimacy	legitimacy	NOUN
easat-8719	329	9	and	and	CCONJ
easat-8719	329	10	716	716	NUM
easat-8719	329	11	edelweiss	edelweiss	PROPN
easat-8719	329	12	applied	apply	VERB
easat-8719	329	13	science	science	NOUN
easat-8719	329	14	and	and	CCONJ
easat-8719	329	15	technology	technology	NOUN
easat-8719	329	16	issn	issn	PROPN
easat-8719	329	17	:	:	PUNCT
easat-8719	329	18	2576	2576	NUM
easat-8719	329	19	-	-	SYM
easat-8719	329	20	8484	8484	NUM
easat-8719	329	21	vol	vol	NOUN
easat-8719	329	22	.	.	PROPN
easat-8719	330	1	9	9	NUM
easat-8719	330	2	,	,	PUNCT
easat-8719	330	3	no	no	INTJ
easat-8719	330	4	.	.	NOUN
easat-8719	330	5	7	7	NUM
easat-8719	330	6	:	:	PUNCT
easat-8719	330	7	704	704	NUM
easat-8719	330	8	-	-	SYM
easat-8719	330	9	718	718	NUM
easat-8719	330	10	,	,	PUNCT
easat-8719	330	11	2025	2025	NUM
easat-8719	330	12	doi	doi	NOUN
easat-8719	330	13	:	:	PUNCT
easat-8719	330	14	10.55214/25768484.v9i7.8719	10.55214/25768484.v9i7.8719	NUM
easat-8719	330	15	©	©	PROPN
easat-8719	330	16	2025	2025	NUM
easat-8719	330	17	by	by	ADP
easat-8719	330	18	the	the	DET
easat-8719	330	19	authors	author	NOUN
easat-8719	330	20	;	;	PUNCT
easat-8719	330	21	licensee	licensee	PROPN
easat-8719	330	22	learning	learning	NOUN
easat-8719	330	23	gate	gate	NOUN
easat-8719	330	24	send	send	VERB
easat-8719	330	25	strong	strong	ADJ
easat-8719	330	26	sustainability	sustainability	NOUN
easat-8719	330	27	signals	signal	NOUN
easat-8719	330	28	while	while	SCONJ
easat-8719	330	29	achieving	achieve	VERB
easat-8719	330	30	tangible	tangible	ADJ
easat-8719	330	31	results	result	NOUN
easat-8719	330	32	in	in	ADP
easat-8719	330	33	reducing	reduce	VERB
easat-8719	330	34	carbon	carbon	NOUN
easat-8719	330	35	footprints	footprint	NOUN
easat-8719	330	36	.	.	PUNCT
easat-8719	331	1	thus	thus	ADV
easat-8719	331	2	,	,	PUNCT
easat-8719	331	3	the	the	DET
easat-8719	331	4	negative	negative	ADJ
easat-8719	331	5	relationship	relationship	NOUN
easat-8719	331	6	between	between	ADP
easat-8719	331	7	board	board	NOUN
easat-8719	331	8	diversity	diversity	NOUN
easat-8719	331	9	and	and	CCONJ
easat-8719	331	10	carbon	carbon	NOUN
easat-8719	331	11	tax	tax	NOUN
easat-8719	331	12	reflects	reflect	VERB
easat-8719	331	13	effective	effective	ADJ
easat-8719	331	14	board	board	NOUN
easat-8719	331	15	leadership	leadership	NOUN
easat-8719	331	16	in	in	ADP
easat-8719	331	17	balancing	balance	VERB
easat-8719	331	18	reputational	reputational	ADJ
easat-8719	331	19	legitimacy	legitimacy	NOUN
easat-8719	331	20	with	with	ADP
easat-8719	331	21	strategic	strategic	ADJ
easat-8719	331	22	environmental	environmental	ADJ
easat-8719	331	23	management	management	NOUN
easat-8719	331	24	.	.	PUNCT
easat-8719	332	1	6	6	X
easat-8719	332	2	.	.	X
easat-8719	332	3	conclusion	conclusion	NOUN
easat-8719	332	4	the	the	DET
easat-8719	332	5	analysis	analysis	NOUN
easat-8719	332	6	reveals	reveal	VERB
easat-8719	332	7	the	the	DET
easat-8719	332	8	board	board	NOUN
easat-8719	332	9	diversity	diversity	NOUN
easat-8719	332	10	has	have	VERB
easat-8719	332	11	a	a	DET
easat-8719	332	12	significant	significant	ADJ
easat-8719	332	13	and	and	CCONJ
easat-8719	332	14	negative	negative	ADJ
easat-8719	332	15	effect	effect	NOUN
easat-8719	332	16	on	on	ADP
easat-8719	332	17	carbon	carbon	NOUN
easat-8719	332	18	tax	tax	NOUN
easat-8719	332	19	,	,	PUNCT
easat-8719	332	20	suggesting	suggest	VERB
easat-8719	332	21	that	that	SCONJ
easat-8719	332	22	companies	company	NOUN
easat-8719	332	23	with	with	ADP
easat-8719	332	24	diverse	diverse	ADJ
easat-8719	332	25	boards	board	NOUN
easat-8719	332	26	prioritize	prioritize	VERB
easat-8719	332	27	strategies	strategy	NOUN
easat-8719	332	28	for	for	ADP
easat-8719	332	29	reducing	reduce	VERB
easat-8719	332	30	emissions	emission	NOUN
easat-8719	332	31	or	or	CCONJ
easat-8719	332	32	improving	improve	VERB
easat-8719	332	33	cost	cost	NOUN
easat-8719	332	34	efficiency	efficiency	NOUN
easat-8719	332	35	,	,	PUNCT
easat-8719	332	36	which	which	PRON
easat-8719	332	37	leads	lead	VERB
easat-8719	332	38	to	to	ADP
easat-8719	332	39	lower	low	ADJ
easat-8719	332	40	carbon	carbon	NOUN
easat-8719	332	41	tax	tax	NOUN
easat-8719	332	42	burdens	burden	NOUN
easat-8719	332	43	.	.	PUNCT
easat-8719	333	1	in	in	ADP
easat-8719	333	2	contrast	contrast	NOUN
easat-8719	333	3	,	,	PUNCT
easat-8719	333	4	firm	firm	ADJ
easat-8719	333	5	size	size	NOUN
easat-8719	333	6	and	and	CCONJ
easat-8719	333	7	foreign	foreign	ADJ
easat-8719	333	8	ownership	ownership	NOUN
easat-8719	333	9	show	show	VERB
easat-8719	333	10	no	no	DET
easat-8719	333	11	significant	significant	ADJ
easat-8719	333	12	impact	impact	NOUN
easat-8719	333	13	on	on	ADP
easat-8719	333	14	carbon	carbon	NOUN
easat-8719	333	15	tax	tax	NOUN
easat-8719	333	16	,	,	PUNCT
easat-8719	333	17	indicating	indicate	VERB
easat-8719	333	18	that	that	SCONJ
easat-8719	333	19	these	these	DET
easat-8719	333	20	factors	factor	NOUN
easat-8719	333	21	alone	alone	ADV
easat-8719	333	22	are	be	AUX
easat-8719	333	23	insufficient	insufficient	ADJ
easat-8719	333	24	to	to	PART
easat-8719	333	25	influence	influence	VERB
easat-8719	333	26	tax	tax	NOUN
easat-8719	333	27	compliance	compliance	NOUN
easat-8719	333	28	or	or	CCONJ
easat-8719	333	29	payment	payment	NOUN
easat-8719	333	30	.	.	PUNCT
easat-8719	334	1	these	these	DET
easat-8719	334	2	findings	finding	NOUN
easat-8719	334	3	highlight	highlight	VERB
easat-8719	334	4	the	the	DET
easat-8719	334	5	importance	importance	NOUN
easat-8719	334	6	of	of	ADP
easat-8719	334	7	effective	effective	ADJ
easat-8719	334	8	governance	governance	NOUN
easat-8719	334	9	structures	structure	NOUN
easat-8719	334	10	,	,	PUNCT
easat-8719	334	11	such	such	ADJ
easat-8719	334	12	as	as	ADP
easat-8719	334	13	diverse	diverse	ADJ
easat-8719	334	14	boards	board	NOUN
easat-8719	334	15	,	,	PUNCT
easat-8719	334	16	in	in	ADP
easat-8719	334	17	balancing	balance	VERB
easat-8719	334	18	environmental	environmental	ADJ
easat-8719	334	19	management	management	NOUN
easat-8719	334	20	with	with	ADP
easat-8719	334	21	reputational	reputational	ADJ
easat-8719	334	22	and	and	CCONJ
easat-8719	334	23	competitive	competitive	ADJ
easat-8719	334	24	advantages	advantage	NOUN
easat-8719	334	25	,	,	PUNCT
easat-8719	334	26	in	in	ADP
easat-8719	334	27	line	line	NOUN
easat-8719	334	28	with	with	ADP
easat-8719	334	29	both	both	CCONJ
easat-8719	334	30	signaling	signal	VERB
easat-8719	334	31	and	and	CCONJ
easat-8719	334	32	legitimacy	legitimacy	NOUN
easat-8719	334	33	theories	theory	NOUN
easat-8719	334	34	.	.	PUNCT
easat-8719	335	1	this	this	DET
easat-8719	335	2	study	study	NOUN
easat-8719	335	3	is	be	AUX
easat-8719	335	4	limited	limit	VERB
easat-8719	335	5	by	by	ADP
easat-8719	335	6	the	the	DET
easat-8719	335	7	small	small	ADJ
easat-8719	335	8	sample	sample	NOUN
easat-8719	335	9	size	size	NOUN
easat-8719	335	10	,	,	PUNCT
easat-8719	335	11	which	which	PRON
easat-8719	335	12	may	may	AUX
easat-8719	335	13	affect	affect	VERB
easat-8719	335	14	the	the	DET
easat-8719	335	15	generalizability	generalizability	NOUN
easat-8719	335	16	of	of	ADP
easat-8719	335	17	the	the	DET
easat-8719	335	18	results	result	NOUN
easat-8719	335	19	.	.	PUNCT
easat-8719	336	1	furthermore	furthermore	ADV
easat-8719	336	2	,	,	PUNCT
easat-8719	336	3	the	the	DET
easat-8719	336	4	lack	lack	NOUN
easat-8719	336	5	of	of	ADP
easat-8719	336	6	a	a	DET
easat-8719	336	7	formal	formal	ADJ
easat-8719	336	8	,	,	PUNCT
easat-8719	336	9	written	write	VERB
easat-8719	336	10	mandate	mandate	NOUN
easat-8719	336	11	requiring	require	VERB
easat-8719	336	12	carbon	carbon	NOUN
easat-8719	336	13	emissions	emission	NOUN
easat-8719	336	14	reporting	reporting	NOUN
easat-8719	336	15	has	have	AUX
easat-8719	336	16	resulted	result	VERB
easat-8719	336	17	in	in	ADP
easat-8719	336	18	many	many	ADJ
easat-8719	336	19	companies	company	NOUN
easat-8719	336	20	not	not	PART
easat-8719	336	21	disclosing	disclose	VERB
easat-8719	336	22	such	such	ADJ
easat-8719	336	23	data	datum	NOUN
easat-8719	336	24	,	,	PUNCT
easat-8719	336	25	with	with	ADP
easat-8719	336	26	more	more	ADJ
easat-8719	336	27	than	than	ADP
easat-8719	336	28	half	half	NOUN
easat-8719	336	29	of	of	ADP
easat-8719	336	30	the	the	DET
easat-8719	336	31	initial	initial	ADJ
easat-8719	336	32	sample	sample	NOUN
easat-8719	336	33	being	be	AUX
easat-8719	336	34	excluded	exclude	VERB
easat-8719	336	35	from	from	ADP
easat-8719	336	36	the	the	DET
easat-8719	336	37	analysis	analysis	NOUN
easat-8719	336	38	.	.	PUNCT
easat-8719	337	1	this	this	PRON
easat-8719	337	2	significantly	significantly	ADV
easat-8719	337	3	restricts	restrict	VERB
easat-8719	337	4	the	the	DET
easat-8719	337	5	availability	availability	NOUN
easat-8719	337	6	of	of	ADP
easat-8719	337	7	comprehensive	comprehensive	ADJ
easat-8719	337	8	and	and	CCONJ
easat-8719	337	9	reliable	reliable	ADJ
easat-8719	337	10	data	datum	NOUN
easat-8719	337	11	.	.	PUNCT
easat-8719	338	1	additionally	additionally	ADV
easat-8719	338	2	,	,	PUNCT
easat-8719	338	3	the	the	DET
easat-8719	338	4	study	study	NOUN
easat-8719	338	5	’s	’s	PART
easat-8719	338	6	reliance	reliance	NOUN
easat-8719	338	7	on	on	ADP
easat-8719	338	8	carbon	carbon	NOUN
easat-8719	338	9	tax	tax	NOUN
easat-8719	338	10	as	as	ADP
easat-8719	338	11	a	a	DET
easat-8719	338	12	proxy	proxy	NOUN
easat-8719	338	13	for	for	ADP
easat-8719	338	14	environmental	environmental	ADJ
easat-8719	338	15	responsibility	responsibility	NOUN
easat-8719	338	16	may	may	AUX
easat-8719	338	17	not	not	PART
easat-8719	338	18	fully	fully	ADV
easat-8719	338	19	capture	capture	VERB
easat-8719	338	20	the	the	DET
easat-8719	338	21	boarder	boarder	NOUN
easat-8719	338	22	sustainability	sustainability	NOUN
easat-8719	338	23	initiatives	initiative	NOUN
easat-8719	338	24	of	of	ADP
easat-8719	338	25	companies	company	NOUN
easat-8719	338	26	.	.	PUNCT
easat-8719	339	1	the	the	DET
easat-8719	339	2	use	use	NOUN
easat-8719	339	3	of	of	ADP
easat-8719	339	4	secondary	secondary	ADJ
easat-8719	339	5	data	datum	NOUN
easat-8719	339	6	also	also	ADV
easat-8719	339	7	limits	limit	VERB
easat-8719	339	8	the	the	DET
easat-8719	339	9	exploration	exploration	NOUN
easat-8719	339	10	of	of	ADP
easat-8719	339	11	qualitative	qualitative	ADJ
easat-8719	339	12	factors	factor	NOUN
easat-8719	339	13	influencing	influence	VERB
easat-8719	339	14	corporate	corporate	ADJ
easat-8719	339	15	environmental	environmental	ADJ
easat-8719	339	16	strategies	strategy	NOUN
easat-8719	339	17	.	.	PUNCT
easat-8719	340	1	future	future	ADJ
easat-8719	340	2	research	research	NOUN
easat-8719	340	3	should	should	AUX
easat-8719	340	4	focus	focus	VERB
easat-8719	340	5	on	on	ADP
easat-8719	340	6	obtaining	obtain	VERB
easat-8719	340	7	a	a	DET
easat-8719	340	8	larger	large	ADJ
easat-8719	340	9	and	and	CCONJ
easat-8719	340	10	more	more	ADV
easat-8719	340	11	representative	representative	ADJ
easat-8719	340	12	sample	sample	NOUN
easat-8719	340	13	to	to	PART
easat-8719	340	14	enhance	enhance	VERB
easat-8719	340	15	the	the	DET
easat-8719	340	16	reliability	reliability	NOUN
easat-8719	340	17	and	and	CCONJ
easat-8719	340	18	applicability	applicability	NOUN
easat-8719	340	19	of	of	ADP
easat-8719	340	20	the	the	DET
easat-8719	340	21	findings	finding	NOUN
easat-8719	340	22	.	.	PUNCT
easat-8719	341	1	policymakers	policymaker	NOUN
easat-8719	341	2	are	be	AUX
easat-8719	341	3	encouraged	encourage	VERB
easat-8719	341	4	to	to	PART
easat-8719	341	5	establish	establish	VERB
easat-8719	341	6	clear	clear	ADJ
easat-8719	341	7	regulations	regulation	NOUN
easat-8719	341	8	mandating	mandate	VERB
easat-8719	341	9	carbon	carbon	NOUN
easat-8719	341	10	emission	emission	NOUN
easat-8719	341	11	reporting	reporting	NOUN
easat-8719	341	12	to	to	PART
easat-8719	341	13	improve	improve	VERB
easat-8719	341	14	data	data	NOUN
easat-8719	341	15	availability	availability	NOUN
easat-8719	341	16	and	and	CCONJ
easat-8719	341	17	transparency	transparency	NOUN
easat-8719	341	18	.	.	PUNCT
easat-8719	342	1	expanding	expand	VERB
easat-8719	342	2	the	the	DET
easat-8719	342	3	analysis	analysis	NOUN
easat-8719	342	4	to	to	PART
easat-8719	342	5	include	include	VERB
easat-8719	342	6	other	other	ADJ
easat-8719	342	7	sustainability	sustainability	NOUN
easat-8719	342	8	metrics	metric	NOUN
easat-8719	342	9	,	,	PUNCT
easat-8719	342	10	such	such	ADJ
easat-8719	342	11	as	as	ADP
easat-8719	342	12	carbon	carbon	NOUN
easat-8719	342	13	reduction	reduction	NOUN
easat-8719	342	14	targets	target	NOUN
easat-8719	342	15	or	or	CCONJ
easat-8719	342	16	green	green	ADJ
easat-8719	342	17	initiatives	initiative	NOUN
easat-8719	342	18	,	,	PUNCT
easat-8719	342	19	can	can	AUX
easat-8719	342	20	provide	provide	VERB
easat-8719	342	21	a	a	DET
easat-8719	342	22	more	more	ADV
easat-8719	342	23	holistic	holistic	ADJ
easat-8719	342	24	view	view	NOUN
easat-8719	342	25	of	of	ADP
easat-8719	342	26	corporate	corporate	ADJ
easat-8719	342	27	environmental	environmental	ADJ
easat-8719	342	28	efforts	effort	NOUN
easat-8719	342	29	.	.	PUNCT
easat-8719	343	1	finally	finally	ADV
easat-8719	343	2	,	,	PUNCT
easat-8719	343	3	incorporating	incorporate	VERB
easat-8719	343	4	qualitative	qualitative	ADJ
easat-8719	343	5	approaches	approach	NOUN
easat-8719	343	6	,	,	PUNCT
easat-8719	343	7	such	such	ADJ
easat-8719	343	8	as	as	ADP
easat-8719	343	9	interviews	interview	NOUN
easat-8719	343	10	or	or	CCONJ
easat-8719	343	11	case	case	NOUN
easat-8719	343	12	studies	study	NOUN
easat-8719	343	13	,	,	PUNCT
easat-8719	343	14	could	could	AUX
easat-8719	343	15	uncover	uncover	VERB
easat-8719	343	16	deeper	deep	ADJ
easat-8719	343	17	insights	insight	NOUN
easat-8719	343	18	into	into	ADP
easat-8719	343	19	how	how	SCONJ
easat-8719	343	20	board	board	NOUN
easat-8719	343	21	characteristics	characteristic	NOUN
easat-8719	343	22	and	and	CCONJ
easat-8719	343	23	ownership	ownership	NOUN
easat-8719	343	24	structures	structure	NOUN
easat-8719	343	25	influence	influence	VERB
easat-8719	343	26	environmental	environmental	ADJ
easat-8719	343	27	strategies	strategy	NOUN
easat-8719	343	28	.	.	PUNCT
easat-8719	344	1	data	datum	NOUN
easat-8719	344	2	availability	availability	NOUN
easat-8719	344	3	:	:	PUNCT
easat-8719	344	4	the	the	DET
easat-8719	344	5	data	datum	NOUN
easat-8719	344	6	of	of	ADP
easat-8719	344	7	this	this	DET
easat-8719	344	8	research	research	NOUN
easat-8719	344	9	are	be	AUX
easat-8719	344	10	openly	openly	ADV
easat-8719	344	11	available	available	ADJ
easat-8719	344	12	at	at	ADP
easat-8719	344	13	https://bit.ly/declarationofopendata	https://bit.ly/declarationofopendata	NOUN
easat-8719	344	14	transparency	transparency	NOUN
easat-8719	344	15	:	:	PUNCT
easat-8719	344	16	the	the	DET
easat-8719	344	17	authors	author	NOUN
easat-8719	344	18	confirm	confirm	VERB
easat-8719	344	19	that	that	SCONJ
easat-8719	344	20	the	the	DET
easat-8719	344	21	manuscript	manuscript	NOUN
easat-8719	344	22	is	be	AUX
easat-8719	344	23	an	an	DET
easat-8719	344	24	honest	honest	ADJ
easat-8719	344	25	,	,	PUNCT
easat-8719	344	26	accurate	accurate	ADJ
easat-8719	344	27	,	,	PUNCT
easat-8719	344	28	and	and	CCONJ
easat-8719	344	29	transparent	transparent	ADJ
easat-8719	344	30	account	account	NOUN
easat-8719	344	31	of	of	ADP
easat-8719	344	32	the	the	DET
easat-8719	344	33	study	study	NOUN
easat-8719	344	34	;	;	PUNCT
easat-8719	344	35	that	that	SCONJ
easat-8719	344	36	no	no	DET
easat-8719	344	37	vital	vital	ADJ
easat-8719	344	38	features	feature	NOUN
easat-8719	344	39	of	of	ADP
easat-8719	344	40	the	the	DET
easat-8719	344	41	study	study	NOUN
easat-8719	344	42	have	have	AUX
easat-8719	344	43	been	be	AUX
easat-8719	344	44	omitted	omit	VERB
easat-8719	344	45	;	;	PUNCT
easat-8719	344	46	and	and	CCONJ
easat-8719	344	47	that	that	SCONJ
easat-8719	344	48	any	any	DET
easat-8719	344	49	discrepancies	discrepancy	NOUN
easat-8719	344	50	from	from	ADP
easat-8719	344	51	the	the	DET
easat-8719	344	52	study	study	NOUN
easat-8719	344	53	as	as	SCONJ
easat-8719	344	54	planned	plan	VERB
easat-8719	344	55	have	have	AUX
easat-8719	344	56	been	be	AUX
easat-8719	344	57	explained	explain	VERB
easat-8719	344	58	.	.	PUNCT
easat-8719	345	1	this	this	DET
easat-8719	345	2	study	study	NOUN
easat-8719	345	3	followed	follow	VERB
easat-8719	345	4	all	all	DET
easat-8719	345	5	ethical	ethical	ADJ
easat-8719	345	6	practices	practice	NOUN
easat-8719	345	7	during	during	ADP
easat-8719	345	8	writing	writing	NOUN
easat-8719	345	9	.	.	PUNCT
easat-8719	346	1	copyright	copyright	NOUN
easat-8719	346	2	:	:	PUNCT
easat-8719	346	3	©	©	PROPN
easat-8719	346	4	2025	2025	NUM
easat-8719	346	5	by	by	ADP
easat-8719	346	6	the	the	DET
easat-8719	346	7	authors	author	NOUN
easat-8719	346	8	.	.	PUNCT
easat-8719	347	1	this	this	DET
easat-8719	347	2	open	open	ADJ
easat-8719	347	3	-	-	PUNCT
easat-8719	347	4	access	access	NOUN
easat-8719	347	5	article	article	NOUN
easat-8719	347	6	is	be	AUX
easat-8719	347	7	distributed	distribute	VERB
easat-8719	347	8	under	under	ADP
easat-8719	347	9	the	the	DET
easat-8719	347	10	terms	term	NOUN
easat-8719	347	11	and	and	CCONJ
easat-8719	347	12	conditions	condition	NOUN
easat-8719	347	13	of	of	ADP
easat-8719	347	14	the	the	DET
easat-8719	347	15	creative	creative	ADJ
easat-8719	347	16	commons	common	NOUN
easat-8719	347	17	attribution	attribution	NOUN
easat-8719	347	18	(	(	PUNCT
easat-8719	347	19	cc	cc	NOUN
easat-8719	347	20	by	by	ADP
easat-8719	347	21	)	)	PUNCT
easat-8719	347	22	license	license	NOUN
easat-8719	347	23	(	(	PUNCT
easat-8719	347	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-8719	347	25	)	)	PUNCT
easat-8719	347	26	.	.	PUNCT
easat-8719	348	1	references	reference	NOUN
easat-8719	348	2	[	[	X
easat-8719	348	3	1	1	NUM
easat-8719	348	4	]	]	PUNCT
easat-8719	348	5	c.	c.	PROPN
easat-8719	348	6	j.	j.	PROPN
easat-8719	348	7	cleveland	cleveland	PROPN
easat-8719	348	8	and	and	CCONJ
easat-8719	348	9	c.	c.	PROPN
easat-8719	348	10	morris	morris	PROPN
easat-8719	348	11	,	,	PUNCT
easat-8719	348	12	"	"	PUNCT
easat-8719	348	13	climate	climate	NOUN
easat-8719	348	14	change	change	NOUN
easat-8719	348	15	,	,	PUNCT
easat-8719	348	16	"	"	PUNCT
easat-8719	348	17	handbook	handbook	NOUN
easat-8719	348	18	of	of	ADP
easat-8719	348	19	energy	energy	NOUN
easat-8719	348	20	,	,	PUNCT
easat-8719	348	21	pp	pp	ADJ
easat-8719	348	22	.	.	PUNCT
easat-8719	349	1	805–820	805–820	NUM
easat-8719	349	2	,	,	PUNCT
easat-8719	349	3	2014	2014	NUM
easat-8719	349	4	.	.	PUNCT
easat-8719	350	1	https://doi.org/10.1016/b978-0-12-417013-1.00045-5	https://doi.org/10.1016/b978-0-12-417013-1.00045-5	NOUN
easat-8719	350	2	[	[	X
easat-8719	350	3	2	2	X
easat-8719	350	4	]	]	PUNCT
easat-8719	350	5	t.	t.	PROPN
easat-8719	350	6	harrison	harrison	PROPN
easat-8719	350	7	,	,	PUNCT
easat-8719	350	8	m.	m.	PROPN
easat-8719	350	9	r.	r.	PROPN
easat-8719	350	10	jones	jones	PROPN
easat-8719	350	11	,	,	PUNCT
easat-8719	350	12	and	and	CCONJ
easat-8719	350	13	d.	d.	PROPN
easat-8719	350	14	lawrence	lawrence	PROPN
easat-8719	350	15	,	,	PUNCT
easat-8719	350	16	"	"	PUNCT
easat-8719	350	17	the	the	DET
easat-8719	350	18	production	production	NOUN
easat-8719	350	19	of	of	ADP
easat-8719	350	20	low	low	ADJ
easat-8719	350	21	energy	energy	NOUN
easat-8719	350	22	cements	cement	NOUN
easat-8719	350	23	,	,	PUNCT
easat-8719	350	24	"	"	PUNCT
easat-8719	350	25	lea	lea	PROPN
easat-8719	350	26	’s	’s	PART
easat-8719	350	27	chemistry	chemistry	NOUN
easat-8719	350	28	of	of	ADP
easat-8719	350	29	cement	cement	NOUN
easat-8719	350	30	and	and	CCONJ
easat-8719	350	31	concrete	concrete	NOUN
easat-8719	350	32	,	,	PUNCT
easat-8719	350	33	pp	pp	ADJ
easat-8719	350	34	.	.	PUNCT
easat-8719	351	1	341	341	NUM
easat-8719	351	2	-	-	SYM
easat-8719	351	3	361	361	NUM
easat-8719	351	4	,	,	PUNCT
easat-8719	351	5	2019	2019	NUM
easat-8719	351	6	.	.	PUNCT
easat-8719	352	1	https://doi.org/10.1016/b978-0-08-100773-0.00008-3	https://doi.org/10.1016/b978-0-08-100773-0.00008-3	PROPN
easat-8719	353	1	[	[	X
easat-8719	353	2	3	3	X
easat-8719	353	3	]	]	X
easat-8719	353	4	s.	s.	PROPN
easat-8719	353	5	c.	c.	PROPN
easat-8719	353	6	lee	lee	PROPN
easat-8719	353	7	,	,	PUNCT
easat-8719	353	8	b.	b.	PROPN
easat-8719	353	9	y.	y.	PROPN
easat-8719	353	10	choi	choi	PROPN
easat-8719	353	11	,	,	PUNCT
easat-8719	353	12	s.	s.	PROPN
easat-8719	353	13	j.	j.	PROPN
easat-8719	353	14	lee	lee	PROPN
easat-8719	353	15	,	,	PUNCT
easat-8719	353	16	s.	s.	PROPN
easat-8719	353	17	y.	y.	PROPN
easat-8719	353	18	jung	jung	PROPN
easat-8719	353	19	,	,	PUNCT
easat-8719	353	20	c.	c.	PROPN
easat-8719	353	21	k.	k.	PROPN
easat-8719	353	22	ryu	ryu	PROPN
easat-8719	353	23	,	,	PUNCT
easat-8719	353	24	and	and	CCONJ
easat-8719	353	25	j.	j.	PROPN
easat-8719	353	26	c.	c.	PROPN
easat-8719	353	27	kim	kim	PROPN
easat-8719	353	28	,	,	PUNCT
easat-8719	353	29	"	"	PUNCT
easat-8719	353	30	co	co	NOUN
easat-8719	353	31	2	2	NUM
easat-8719	353	32	absorption	absorption	NOUN
easat-8719	353	33	and	and	CCONJ
easat-8719	353	34	regeneration	regeneration	NOUN
easat-8719	353	35	using	use	VERB
easat-8719	353	36	na	na	X
easat-8719	353	37	and	and	CCONJ
easat-8719	353	38	k	k	PROPN
easat-8719	353	39	based	base	VERB
easat-8719	353	40	sorbents	sorbent	NOUN
easat-8719	353	41	,	,	PUNCT
easat-8719	353	42	"	"	PUNCT
easat-8719	353	43	studies	study	NOUN
easat-8719	353	44	in	in	ADP
easat-8719	353	45	surface	surface	NOUN
easat-8719	353	46	science	science	NOUN
easat-8719	353	47	and	and	CCONJ
easat-8719	353	48	catalysis	catalysis	NOUN
easat-8719	353	49	,	,	PUNCT
easat-8719	353	50	vol	vol	NOUN
easat-8719	353	51	.	.	PROPN
easat-8719	353	52	153	153	NUM
easat-8719	353	53	,	,	PUNCT
easat-8719	353	54	pp	pp	ADJ
easat-8719	353	55	.	.	PUNCT
easat-8719	354	1	527	527	NUM
easat-8719	354	2	-	-	SYM
easat-8719	354	3	530	530	NUM
easat-8719	354	4	,	,	PUNCT
easat-8719	354	5	2004	2004	NUM
easat-8719	354	6	.	.	PUNCT
easat-8719	354	7	https://doi.org/10.1016/s01672991(04)80307-0	https://doi.org/10.1016/s01672991(04)80307-0	X
easat-8719	355	1	[	[	X
easat-8719	355	2	4	4	X
easat-8719	355	3	]	]	X
easat-8719	355	4	v.	v.	ADP
easat-8719	355	5	kapoor	kapoor	PROPN
easat-8719	355	6	and	and	CCONJ
easat-8719	355	7	m.	m.	PROPN
easat-8719	355	8	malviya	malviya	PROPN
easat-8719	355	9	,	,	PUNCT
easat-8719	355	10	"	"	PUNCT
easat-8719	355	11	assessment	assessment	NOUN
easat-8719	355	12	of	of	ADP
easat-8719	355	13	mechanisms	mechanism	NOUN
easat-8719	355	14	and	and	CCONJ
easat-8719	355	15	instruments	instrument	NOUN
easat-8719	355	16	of	of	ADP
easat-8719	355	17	climate	climate	NOUN
easat-8719	355	18	finance	finance	NOUN
easat-8719	355	19	:	:	PUNCT
easat-8719	355	20	a	a	DET
easat-8719	355	21	global	global	ADJ
easat-8719	355	22	perspective	perspective	NOUN
easat-8719	355	23	,	,	PUNCT
easat-8719	355	24	"	"	PUNCT
easat-8719	355	25	environmental	environmental	ADJ
easat-8719	355	26	sustainability	sustainability	NOUN
easat-8719	355	27	and	and	CCONJ
easat-8719	355	28	economy	economy	NOUN
easat-8719	355	29	,	,	PUNCT
easat-8719	355	30	pp	pp	ADJ
easat-8719	355	31	.	.	PUNCT
easat-8719	356	1	297–324	297–324	NUM
easat-8719	356	2	,	,	PUNCT
easat-8719	356	3	2021	2021	NUM
easat-8719	356	4	.	.	PUNCT
easat-8719	357	1	https://doi.org/10.1016/b978-0-12-822188-4.00004-x	https://doi.org/10.1016/b978-0-12-822188-4.00004-x	PROPN
easat-8719	358	1	[	[	X
easat-8719	358	2	5	5	NUM
easat-8719	358	3	]	]	PUNCT
easat-8719	358	4	a.	a.	NOUN
easat-8719	358	5	blanton	blanton	PROPN
easat-8719	358	6	et	et	PROPN
easat-8719	358	7	al	al	PROPN
easat-8719	358	8	.	.	PROPN
easat-8719	358	9	,	,	PUNCT
easat-8719	358	10	"	"	PUNCT
easat-8719	358	11	the	the	DET
easat-8719	358	12	status	status	NOUN
easat-8719	358	13	of	of	ADP
easat-8719	358	14	forest	forest	NOUN
easat-8719	358	15	carbon	carbon	NOUN
easat-8719	358	16	markets	market	NOUN
easat-8719	358	17	in	in	ADP
easat-8719	358	18	latin	latin	PROPN
easat-8719	358	19	america	america	PROPN
easat-8719	358	20	,	,	PUNCT
easat-8719	358	21	"	"	PUNCT
easat-8719	358	22	journal	journal	NOUN
easat-8719	358	23	of	of	ADP
easat-8719	358	24	environmental	environmental	ADJ
easat-8719	358	25	management	management	NOUN
easat-8719	358	26	,	,	PUNCT
easat-8719	358	27	vol	vol	NOUN
easat-8719	358	28	.	.	PROPN
easat-8719	358	29	352	352	NUM
easat-8719	358	30	,	,	PUNCT
easat-8719	358	31	p.	p.	NOUN
easat-8719	358	32	119921	119921	NUM
easat-8719	358	33	,	,	PUNCT
easat-8719	358	34	2024	2024	NUM
easat-8719	358	35	.	.	PUNCT
easat-8719	359	1	https://bit.ly/declarationofopendata	https://bit.ly/declarationofopendata	X
easat-8719	359	2	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-8719	359	3	https://doi.org/10.1016/b978-0-12-417013-1.00045-5	https://doi.org/10.1016/b978-0-12-417013-1.00045-5	PROPN
easat-8719	359	4	https://doi.org/10.1016/b978-0-08-100773-0.00008-3	https://doi.org/10.1016/b978-0-08-100773-0.00008-3	PROPN
easat-8719	359	5	https://doi.org/10.1016/s0167-2991(04)80307-0	https://doi.org/10.1016/s0167-2991(04)80307-0	NOUN
easat-8719	359	6	https://doi.org/10.1016/s0167-2991(04)80307-0	https://doi.org/10.1016/s0167-2991(04)80307-0	VERB
easat-8719	360	1	https://doi.org/10.1016/b978-0-12-822188-4.00004-x	https://doi.org/10.1016/b978-0-12-822188-4.00004-x	CCONJ
easat-8719	360	2	717	717	NUM
easat-8719	360	3	edelweiss	edelweiss	PROPN
easat-8719	360	4	applied	apply	VERB
easat-8719	360	5	science	science	NOUN
easat-8719	360	6	and	and	CCONJ
easat-8719	360	7	technology	technology	NOUN
easat-8719	360	8	issn	issn	PROPN
easat-8719	360	9	:	:	PUNCT
easat-8719	360	10	2576	2576	NUM
easat-8719	360	11	-	-	SYM
easat-8719	360	12	8484	8484	NUM
easat-8719	360	13	vol	vol	NOUN
easat-8719	360	14	.	.	PROPN
easat-8719	361	1	9	9	NUM
easat-8719	361	2	,	,	PUNCT
easat-8719	361	3	no	no	INTJ
easat-8719	361	4	.	.	NOUN
easat-8719	361	5	7	7	NUM
easat-8719	361	6	:	:	PUNCT
easat-8719	361	7	704	704	NUM
easat-8719	361	8	-	-	SYM
easat-8719	361	9	718	718	NUM
easat-8719	361	10	,	,	PUNCT
easat-8719	361	11	2025	2025	NUM
easat-8719	361	12	doi	doi	NOUN
easat-8719	361	13	:	:	PUNCT
easat-8719	361	14	10.55214/25768484.v9i7.8719	10.55214/25768484.v9i7.8719	NUM
easat-8719	361	15	©	©	PROPN
easat-8719	361	16	2025	2025	NUM
easat-8719	361	17	by	by	ADP
easat-8719	361	18	the	the	DET
easat-8719	361	19	authors	author	NOUN
easat-8719	361	20	;	;	PUNCT
easat-8719	361	21	licensee	licensee	PROPN
easat-8719	361	22	learning	learning	NOUN
easat-8719	361	23	gate	gate	NOUN
easat-8719	362	1	[	[	X
easat-8719	362	2	6	6	NUM
easat-8719	362	3	]	]	X
easat-8719	362	4	n.	n.	PROPN
easat-8719	362	5	i.	i.	PROPN
easat-8719	362	6	meyer	meyer	PROPN
easat-8719	362	7	,	,	PUNCT
easat-8719	362	8	f.	f.	PROPN
easat-8719	362	9	hvelplund	hvelplund	PROPN
easat-8719	362	10	,	,	PUNCT
easat-8719	362	11	and	and	CCONJ
easat-8719	362	12	j.	j.	PROPN
easat-8719	362	13	s.	s.	PROPN
easat-8719	362	14	nørgård	nørgård	PROPN
easat-8719	362	15	,	,	PUNCT
easat-8719	362	16	"	"	PUNCT
easat-8719	362	17	equity	equity	NOUN
easat-8719	362	18	,	,	PUNCT
easat-8719	362	19	economic	economic	ADJ
easat-8719	362	20	growth	growth	NOUN
easat-8719	362	21	,	,	PUNCT
easat-8719	362	22	and	and	CCONJ
easat-8719	362	23	lifestyle	lifestyle	NOUN
easat-8719	362	24	,	,	PUNCT
easat-8719	362	25	"	"	PUNCT
easat-8719	362	26	energy	energy	NOUN
easat-8719	362	27	,	,	PUNCT
easat-8719	362	28	sustainability	sustainability	NOUN
easat-8719	362	29	and	and	CCONJ
easat-8719	362	30	the	the	DET
easat-8719	362	31	environment	environment	NOUN
easat-8719	362	32	,	,	PUNCT
easat-8719	362	33	pp	pp	PROPN
easat-8719	362	34	.	.	PUNCT
easat-8719	362	35	89	89	NUM
easat-8719	362	36	-	-	SYM
easat-8719	362	37	118	118	NUM
easat-8719	362	38	,	,	PUNCT
easat-8719	362	39	2011	2011	NUM
easat-8719	362	40	.	.	PUNCT
easat-8719	363	1	[	[	X
easat-8719	363	2	7	7	X
easat-8719	363	3	]	]	X
easat-8719	363	4	d.	d.	PROPN
easat-8719	363	5	p.	p.	PROPN
easat-8719	363	6	ramadhani	ramadhani	PROPN
easat-8719	363	7	and	and	CCONJ
easat-8719	363	8	y.	y.	PROPN
easat-8719	363	9	koo	koo	PROPN
easat-8719	363	10	,	,	PUNCT
easat-8719	363	11	"	"	PUNCT
easat-8719	363	12	comparative	comparative	ADJ
easat-8719	363	13	analysis	analysis	NOUN
easat-8719	363	14	of	of	ADP
easat-8719	363	15	carbon	carbon	NOUN
easat-8719	363	16	border	border	NOUN
easat-8719	363	17	tax	tax	NOUN
easat-8719	363	18	adjustment	adjustment	NOUN
easat-8719	363	19	and	and	CCONJ
easat-8719	363	20	domestic	domestic	ADJ
easat-8719	363	21	carbon	carbon	NOUN
easat-8719	363	22	tax	tax	NOUN
easat-8719	363	23	under	under	ADP
easat-8719	363	24	general	general	ADJ
easat-8719	363	25	equilibrium	equilibrium	NOUN
easat-8719	363	26	model	model	NOUN
easat-8719	363	27	:	:	PUNCT
easat-8719	363	28	focusing	focus	VERB
easat-8719	363	29	on	on	ADP
easat-8719	363	30	the	the	DET
easat-8719	363	31	indonesian	indonesian	ADJ
easat-8719	363	32	economy	economy	NOUN
easat-8719	363	33	,	,	PUNCT
easat-8719	363	34	"	"	PUNCT
easat-8719	363	35	journal	journal	NOUN
easat-8719	363	36	of	of	ADP
easat-8719	363	37	cleaner	clean	ADJ
easat-8719	363	38	production	production	NOUN
easat-8719	363	39	,	,	PUNCT
easat-8719	363	40	vol	vol	NOUN
easat-8719	363	41	.	.	PROPN
easat-8719	363	42	377	377	NUM
easat-8719	363	43	,	,	PUNCT
easat-8719	363	44	p.	p.	NOUN
easat-8719	363	45	134288	134288	NUM
easat-8719	363	46	,	,	PUNCT
easat-8719	363	47	2022	2022	NUM
easat-8719	363	48	.	.	PUNCT
easat-8719	364	1	[	[	X
easat-8719	364	2	8	8	NUM
easat-8719	364	3	]	]	X
easat-8719	364	4	d.	d.	PROPN
easat-8719	364	5	pajak	pajak	PROPN
easat-8719	364	6	,	,	PUNCT
easat-8719	364	7	k.	k.	PROPN
easat-8719	364	8	terhadap	terhadap	PROPN
easat-8719	364	9	,	,	PUNCT
easat-8719	364	10	k.	k.	PROPN
easat-8719	364	11	bisnis	bisnis	PROPN
easat-8719	364	12	,	,	PUNCT
easat-8719	364	13	a.	a.	NOUN
easat-8719	364	14	salim	salim	PROPN
easat-8719	364	15	,	,	PUNCT
easat-8719	364	16	and	and	CCONJ
easat-8719	364	17	m.	m.	NOUN
easat-8719	364	18	sidiq	sidiq	PROPN
easat-8719	364	19	,	,	PUNCT
easat-8719	364	20	"	"	PUNCT
easat-8719	364	21	the	the	DET
easat-8719	364	22	impact	impact	NOUN
easat-8719	364	23	of	of	ADP
easat-8719	364	24	carbon	carbon	NOUN
easat-8719	364	25	tax	tax	NOUN
easat-8719	364	26	on	on	ADP
easat-8719	364	27	business	business	NOUN
easat-8719	364	28	continuity	continuity	NOUN
easat-8719	364	29	,	,	PUNCT
easat-8719	364	30	"	"	PUNCT
easat-8719	364	31	remittance	remittance	NOUN
easat-8719	364	32	:	:	PUNCT
easat-8719	364	33	jurnal	jurnal	PROPN
easat-8719	364	34	akuntansi	akuntansi	PROPN
easat-8719	364	35	keuangan	keuangan	PROPN
easat-8719	364	36	dan	dan	PROPN
easat-8719	364	37	perbankan	perbankan	PROPN
easat-8719	364	38	,	,	PUNCT
easat-8719	364	39	vol	vol	NOUN
easat-8719	364	40	.	.	PROPN
easat-8719	364	41	3	3	NUM
easat-8719	364	42	,	,	PUNCT
easat-8719	364	43	no	no	INTJ
easat-8719	364	44	.	.	NOUN
easat-8719	364	45	1	1	NUM
easat-8719	364	46	,	,	PUNCT
easat-8719	364	47	pp	pp	ADJ
easat-8719	364	48	.	.	PUNCT
easat-8719	365	1	74	74	NUM
easat-8719	365	2	-	-	SYM
easat-8719	365	3	81	81	NUM
easat-8719	365	4	,	,	PUNCT
easat-8719	365	5	2022	2022	NUM
easat-8719	365	6	.	.	PUNCT
easat-8719	366	1	[	[	X
easat-8719	366	2	9	9	NUM
easat-8719	366	3	]	]	X
easat-8719	366	4	y.	y.	PROPN
easat-8719	366	5	fan	fan	PROPN
easat-8719	366	6	,	,	PUNCT
easat-8719	366	7	s.	s.	PROPN
easat-8719	366	8	li	li	PROPN
easat-8719	366	9	,	,	PUNCT
easat-8719	366	10	and	and	CCONJ
easat-8719	366	11	w.	w.	PROPN
easat-8719	366	12	yang	yang	PROPN
easat-8719	366	13	,	,	PUNCT
easat-8719	366	14	"	"	PUNCT
easat-8719	366	15	the	the	DET
easat-8719	366	16	impact	impact	NOUN
easat-8719	366	17	of	of	ADP
easat-8719	366	18	the	the	DET
easat-8719	366	19	percentage	percentage	NOUN
easat-8719	366	20	of	of	ADP
easat-8719	366	21	female	female	ADJ
easat-8719	366	22	directors	director	NOUN
easat-8719	366	23	on	on	ADP
easat-8719	366	24	corporate	corporate	ADJ
easat-8719	366	25	esg	esg	NOUN
easat-8719	366	26	score	score	NOUN
easat-8719	366	27	,	,	PUNCT
easat-8719	366	28	"	"	PUNCT
easat-8719	366	29	finance	finance	NOUN
easat-8719	366	30	research	research	NOUN
easat-8719	366	31	letters	letter	NOUN
easat-8719	366	32	,	,	PUNCT
easat-8719	366	33	vol	vol	NOUN
easat-8719	366	34	.	.	PROPN
easat-8719	366	35	63	63	NUM
easat-8719	366	36	,	,	PUNCT
easat-8719	366	37	p.	p.	NOUN
easat-8719	366	38	105376	105376	NUM
easat-8719	366	39	,	,	PUNCT
easat-8719	366	40	2024	2024	NUM
easat-8719	366	41	.	.	PUNCT
easat-8719	367	1	[	[	X
easat-8719	367	2	10	10	NUM
easat-8719	367	3	]	]	X
easat-8719	367	4	r.	r.	PROPN
easat-8719	367	5	kahsar	kahsar	PROPN
easat-8719	367	6	,	,	PUNCT
easat-8719	367	7	"	"	PUNCT
easat-8719	367	8	governance	governance	NOUN
easat-8719	367	9	and	and	CCONJ
easat-8719	367	10	sustainability	sustainability	NOUN
easat-8719	367	11	in	in	ADP
easat-8719	367	12	distributed	distribute	VERB
easat-8719	367	13	energy	energy	NOUN
easat-8719	367	14	systems	system	NOUN
easat-8719	367	15	,	,	PUNCT
easat-8719	367	16	"	"	PUNCT
easat-8719	367	17	energy	energy	NOUN
easat-8719	367	18	democracies	democracy	NOUN
easat-8719	367	19	for	for	ADP
easat-8719	367	20	sustainable	sustainable	ADJ
easat-8719	367	21	futures	future	NOUN
easat-8719	367	22	,	,	PUNCT
easat-8719	367	23	pp	pp	ADJ
easat-8719	367	24	.	.	PUNCT
easat-8719	368	1	17–22	17–22	NUM
easat-8719	368	2	,	,	PUNCT
easat-8719	368	3	2023	2023	NUM
easat-8719	368	4	.	.	PUNCT
easat-8719	369	1	https://doi.org/10.1016/b978-0-12-822796-1.00002-4	https://doi.org/10.1016/b978-0-12-822796-1.00002-4	PROPN
easat-8719	369	2	[	[	X
easat-8719	369	3	11	11	NUM
easat-8719	369	4	]	]	X
easat-8719	369	5	y.	y.	PROPN
easat-8719	369	6	tan	tan	PROPN
easat-8719	369	7	,	,	PUNCT
easat-8719	369	8	"	"	PUNCT
easat-8719	369	9	corporate	corporate	ADJ
easat-8719	369	10	governance	governance	NOUN
easat-8719	369	11	in	in	ADP
easat-8719	369	12	the	the	DET
easat-8719	369	13	banking	banking	NOUN
easat-8719	369	14	sector	sector	NOUN
easat-8719	369	15	,	,	PUNCT
easat-8719	369	16	"	"	PUNCT
easat-8719	369	17	performance	performance	NOUN
easat-8719	369	18	,	,	PUNCT
easat-8719	369	19	risk	risk	NOUN
easat-8719	369	20	and	and	CCONJ
easat-8719	369	21	competition	competition	NOUN
easat-8719	369	22	in	in	ADP
easat-8719	369	23	the	the	DET
easat-8719	369	24	chinese	chinese	ADJ
easat-8719	369	25	banking	banking	NOUN
easat-8719	369	26	industry	industry	NOUN
easat-8719	369	27	,	,	PUNCT
easat-8719	369	28	pp	pp	ADP
easat-8719	369	29	.	.	PUNCT
easat-8719	370	1	39–64	39–64	NUM
easat-8719	370	2	,	,	PUNCT
easat-8719	370	3	2014	2014	NUM
easat-8719	370	4	.	.	PUNCT
easat-8719	371	1	https://doi.org/10.1533/9781780634463.39	https://doi.org/10.1533/9781780634463.39	X
easat-8719	371	2	[	[	X
easat-8719	371	3	12	12	NUM
easat-8719	371	4	]	]	PUNCT
easat-8719	371	5	a.	a.	NOUN
easat-8719	371	6	p.	p.	NOUN
easat-8719	371	7	salmahabi	salmahabi	NOUN
easat-8719	371	8	,	,	PUNCT
easat-8719	371	9	n.	n.	PROPN
easat-8719	371	10	apriani	apriani	PROPN
easat-8719	371	11	,	,	PUNCT
easat-8719	371	12	and	and	CCONJ
easat-8719	371	13	janiman	janiman	NOUN
easat-8719	371	14	,	,	PUNCT
easat-8719	371	15	"	"	PUNCT
easat-8719	371	16	the	the	DET
easat-8719	371	17	effect	effect	NOUN
easat-8719	371	18	of	of	ADP
easat-8719	371	19	carbon	carbon	NOUN
easat-8719	371	20	tax	tax	NOUN
easat-8719	371	21	,	,	PUNCT
easat-8719	371	22	capital	capital	NOUN
easat-8719	371	23	expenditure	expenditure	NOUN
easat-8719	371	24	and	and	CCONJ
easat-8719	371	25	firm	firm	ADJ
easat-8719	371	26	size	size	NOUN
easat-8719	371	27	on	on	ADP
easat-8719	371	28	carbon	carbon	NOUN
easat-8719	371	29	emission	emission	NOUN
easat-8719	371	30	disclosure	disclosure	NOUN
easat-8719	371	31	on	on	ADP
easat-8719	371	32	the	the	DET
easat-8719	371	33	indonesia	indonesia	PROPN
easat-8719	371	34	stock	stock	PROPN
easat-8719	371	35	exchange	exchange	PROPN
easat-8719	371	36	,	,	PUNCT
easat-8719	371	37	"	"	PUNCT
easat-8719	371	38	indonesian	indonesian	ADJ
easat-8719	371	39	journal	journal	NOUN
easat-8719	371	40	of	of	ADP
easat-8719	371	41	advanced	advanced	ADJ
easat-8719	371	42	research	research	NOUN
easat-8719	371	43	,	,	PUNCT
easat-8719	371	44	vol	vol	NOUN
easat-8719	371	45	.	.	PROPN
easat-8719	372	1	3	3	NUM
easat-8719	372	2	,	,	PUNCT
easat-8719	372	3	no	no	INTJ
easat-8719	372	4	.	.	NOUN
easat-8719	372	5	7	7	NUM
easat-8719	372	6	,	,	PUNCT
easat-8719	372	7	pp	pp	ADJ
easat-8719	372	8	.	.	PUNCT
easat-8719	373	1	1005–1016	1005–1016	NUM
easat-8719	373	2	,	,	PUNCT
easat-8719	373	3	2024	2024	NUM
easat-8719	373	4	.	.	PUNCT
easat-8719	374	1	https://doi.org/10.55927/ijar.v3i7.10046	https://doi.org/10.55927/ijar.v3i7.10046	NOUN
easat-8719	375	1	[	[	X
easat-8719	375	2	13	13	NUM
easat-8719	375	3	]	]	PUNCT
easat-8719	375	4	a.	a.	NOUN
easat-8719	375	5	rokhmawati	rokhmawati	PROPN
easat-8719	375	6	,	,	PUNCT
easat-8719	375	7	"	"	PUNCT
easat-8719	375	8	the	the	DET
easat-8719	375	9	nexus	nexus	NOUN
easat-8719	375	10	among	among	ADP
easat-8719	375	11	green	green	ADJ
easat-8719	375	12	investment	investment	NOUN
easat-8719	375	13	,	,	PUNCT
easat-8719	375	14	foreign	foreign	ADJ
easat-8719	375	15	ownership	ownership	NOUN
easat-8719	375	16	,	,	PUNCT
easat-8719	375	17	export	export	NOUN
easat-8719	375	18	,	,	PUNCT
easat-8719	375	19	greenhouse	greenhouse	NOUN
easat-8719	375	20	gas	gas	NOUN
easat-8719	375	21	emissions	emission	NOUN
easat-8719	375	22	,	,	PUNCT
easat-8719	375	23	and	and	CCONJ
easat-8719	375	24	competitiveness	competitiveness	NOUN
easat-8719	375	25	,	,	PUNCT
easat-8719	375	26	"	"	PUNCT
easat-8719	375	27	energy	energy	NOUN
easat-8719	375	28	strategy	strategy	NOUN
easat-8719	375	29	reviews	review	NOUN
easat-8719	375	30	,	,	PUNCT
easat-8719	375	31	vol	vol	NOUN
easat-8719	375	32	.	.	PROPN
easat-8719	375	33	37	37	NUM
easat-8719	375	34	,	,	PUNCT
easat-8719	375	35	p.	p.	NOUN
easat-8719	375	36	100679	100679	NUM
easat-8719	375	37	,	,	PUNCT
easat-8719	375	38	2021	2021	NUM
easat-8719	375	39	.	.	PUNCT
easat-8719	376	1	[	[	X
easat-8719	376	2	14	14	NUM
easat-8719	376	3	]	]	X
easat-8719	376	4	y.	y.	PROPN
easat-8719	376	5	wang	wang	PROPN
easat-8719	376	6	,	,	PUNCT
easat-8719	376	7	m.	m.	PROPN
easat-8719	376	8	liao	liao	PROPN
easat-8719	376	9	,	,	PUNCT
easat-8719	376	10	l.	l.	PROPN
easat-8719	376	11	xu	xu	PROPN
easat-8719	376	12	,	,	PUNCT
easat-8719	376	13	and	and	CCONJ
easat-8719	376	14	a.	a.	PROPN
easat-8719	376	15	malik	malik	PROPN
easat-8719	376	16	,	,	PUNCT
easat-8719	376	17	"	"	PUNCT
easat-8719	376	18	the	the	DET
easat-8719	376	19	impact	impact	NOUN
easat-8719	376	20	of	of	ADP
easat-8719	376	21	foreign	foreign	ADJ
easat-8719	376	22	direct	direct	ADJ
easat-8719	376	23	investment	investment	NOUN
easat-8719	376	24	on	on	ADP
easat-8719	376	25	china	china	PROPN
easat-8719	376	26	's	's	PART
easat-8719	376	27	carbon	carbon	NOUN
easat-8719	376	28	emissions	emission	NOUN
easat-8719	376	29	through	through	ADP
easat-8719	376	30	energy	energy	NOUN
easat-8719	376	31	intensity	intensity	NOUN
easat-8719	376	32	and	and	CCONJ
easat-8719	376	33	emissions	emission	NOUN
easat-8719	376	34	trading	trading	NOUN
easat-8719	376	35	system	system	NOUN
easat-8719	376	36	,	,	PUNCT
easat-8719	376	37	"	"	PUNCT
easat-8719	376	38	energy	energy	NOUN
easat-8719	376	39	economics	economic	NOUN
easat-8719	376	40	,	,	PUNCT
easat-8719	376	41	vol	vol	NOUN
easat-8719	376	42	.	.	PROPN
easat-8719	376	43	97	97	NUM
easat-8719	376	44	,	,	PUNCT
easat-8719	376	45	p.	p.	NOUN
easat-8719	376	46	105212	105212	NUM
easat-8719	376	47	,	,	PUNCT
easat-8719	376	48	2021	2021	NUM
easat-8719	376	49	.	.	PUNCT
easat-8719	377	1	[	[	X
easat-8719	377	2	15	15	NUM
easat-8719	377	3	]	]	PUNCT
easat-8719	377	4	a.	a.	NOUN
easat-8719	377	5	alkhawaja	alkhawaja	PROPN
easat-8719	377	6	,	,	PUNCT
easat-8719	377	7	f.	f.	PROPN
easat-8719	377	8	hu	hu	PROPN
easat-8719	377	9	,	,	PUNCT
easat-8719	377	10	s.	s.	PROPN
easat-8719	377	11	johl	johl	PROPN
easat-8719	377	12	,	,	PUNCT
easat-8719	377	13	and	and	CCONJ
easat-8719	377	14	s.	s.	PROPN
easat-8719	377	15	nadarajah	nadarajah	PROPN
easat-8719	377	16	,	,	PUNCT
easat-8719	377	17	"	"	PUNCT
easat-8719	377	18	board	board	NOUN
easat-8719	377	19	gender	gender	NOUN
easat-8719	377	20	diversity	diversity	NOUN
easat-8719	377	21	,	,	PUNCT
easat-8719	377	22	quotas	quota	NOUN
easat-8719	377	23	,	,	PUNCT
easat-8719	377	24	and	and	CCONJ
easat-8719	377	25	esg	esg	PROPN
easat-8719	377	26	disclosure	disclosure	NOUN
easat-8719	377	27	:	:	PUNCT
easat-8719	377	28	global	global	ADJ
easat-8719	377	29	evidence	evidence	NOUN
easat-8719	377	30	,	,	PUNCT
easat-8719	377	31	"	"	PUNCT
easat-8719	377	32	international	international	ADJ
easat-8719	377	33	review	review	NOUN
easat-8719	377	34	of	of	ADP
easat-8719	377	35	financial	financial	ADJ
easat-8719	377	36	analysis	analysis	NOUN
easat-8719	377	37	,	,	PUNCT
easat-8719	377	38	vol	vol	NOUN
easat-8719	377	39	.	.	PROPN
easat-8719	377	40	90	90	NUM
easat-8719	377	41	,	,	PUNCT
easat-8719	377	42	p.	p.	NOUN
easat-8719	377	43	102823	102823	NUM
easat-8719	377	44	,	,	PUNCT
easat-8719	377	45	2023	2023	NUM
easat-8719	377	46	.	.	PUNCT
easat-8719	378	1	[	[	X
easat-8719	378	2	16	16	NUM
easat-8719	378	3	]	]	PUNCT
easat-8719	378	4	p.	p.	NOUN
easat-8719	378	5	velte	velte	NOUN
easat-8719	378	6	,	,	PUNCT
easat-8719	378	7	"	"	PUNCT
easat-8719	378	8	determinants	determinant	NOUN
easat-8719	378	9	and	and	CCONJ
easat-8719	378	10	financial	financial	ADJ
easat-8719	378	11	consequences	consequence	NOUN
easat-8719	378	12	of	of	ADP
easat-8719	378	13	environmental	environmental	ADJ
easat-8719	378	14	performance	performance	NOUN
easat-8719	378	15	and	and	CCONJ
easat-8719	378	16	reporting	reporting	NOUN
easat-8719	378	17	:	:	PUNCT
easat-8719	378	18	a	a	DET
easat-8719	378	19	literature	literature	NOUN
easat-8719	378	20	review	review	NOUN
easat-8719	378	21	of	of	ADP
easat-8719	378	22	european	european	PROPN
easat-8719	378	23	archival	archival	PROPN
easat-8719	378	24	research	research	NOUN
easat-8719	378	25	,	,	PUNCT
easat-8719	378	26	"	"	PUNCT
easat-8719	378	27	journal	journal	NOUN
easat-8719	378	28	of	of	ADP
easat-8719	378	29	environmental	environmental	ADJ
easat-8719	378	30	management	management	NOUN
easat-8719	378	31	,	,	PUNCT
easat-8719	378	32	vol	vol	NOUN
easat-8719	378	33	.	.	PROPN
easat-8719	378	34	340	340	NUM
easat-8719	378	35	,	,	PUNCT
easat-8719	378	36	p.	p.	NOUN
easat-8719	378	37	117916	117916	NUM
easat-8719	378	38	,	,	PUNCT
easat-8719	378	39	2023	2023	NUM
easat-8719	378	40	.	.	PUNCT
easat-8719	379	1	[	[	X
easat-8719	379	2	17	17	NUM
easat-8719	379	3	]	]	PUNCT
easat-8719	379	4	k.	k.	PROPN
easat-8719	379	5	hummel	hummel	PROPN
easat-8719	379	6	and	and	CCONJ
easat-8719	379	7	c.	c.	PROPN
easat-8719	379	8	schlick	schlick	PROPN
easat-8719	379	9	,	,	PUNCT
easat-8719	379	10	"	"	PUNCT
easat-8719	379	11	the	the	DET
easat-8719	379	12	relationship	relationship	NOUN
easat-8719	379	13	between	between	ADP
easat-8719	379	14	sustainability	sustainability	NOUN
easat-8719	379	15	performance	performance	NOUN
easat-8719	379	16	and	and	CCONJ
easat-8719	379	17	sustainability	sustainability	NOUN
easat-8719	379	18	disclosure	disclosure	NOUN
easat-8719	379	19	–	–	PUNCT
easat-8719	379	20	reconciling	reconcile	VERB
easat-8719	379	21	voluntary	voluntary	ADJ
easat-8719	379	22	disclosure	disclosure	NOUN
easat-8719	379	23	theory	theory	NOUN
easat-8719	379	24	and	and	CCONJ
easat-8719	379	25	legitimacy	legitimacy	NOUN
easat-8719	379	26	theory	theory	NOUN
easat-8719	379	27	,	,	PUNCT
easat-8719	379	28	"	"	PUNCT
easat-8719	379	29	journal	journal	NOUN
easat-8719	379	30	of	of	ADP
easat-8719	379	31	accounting	accounting	NOUN
easat-8719	379	32	and	and	CCONJ
easat-8719	379	33	public	public	ADJ
easat-8719	379	34	policy	policy	NOUN
easat-8719	379	35	,	,	PUNCT
easat-8719	379	36	vol	vol	NOUN
easat-8719	379	37	.	.	PROPN
easat-8719	379	38	35	35	NUM
easat-8719	379	39	,	,	PUNCT
easat-8719	379	40	no	no	INTJ
easat-8719	379	41	.	.	NOUN
easat-8719	379	42	5	5	NUM
easat-8719	379	43	,	,	PUNCT
easat-8719	379	44	pp	pp	ADJ
easat-8719	379	45	.	.	PUNCT
easat-8719	380	1	455	455	NUM
easat-8719	380	2	-	-	SYM
easat-8719	380	3	476	476	NUM
easat-8719	380	4	,	,	PUNCT
easat-8719	380	5	2016	2016	NUM
easat-8719	380	6	.	.	PUNCT
easat-8719	381	1	[	[	X
easat-8719	381	2	18	18	NUM
easat-8719	381	3	]	]	X
easat-8719	381	4	g.	g.	PROPN
easat-8719	381	5	m.	m.	PROPN
easat-8719	381	6	emma	emma	PROPN
easat-8719	381	7	,	,	PUNCT
easat-8719	381	8	r.	r.	PROPN
easat-8719	381	9	b.	b.	PROPN
easat-8719	381	10	emiliano	emiliano	PROPN
easat-8719	381	11	,	,	PUNCT
easat-8719	381	12	and	and	CCONJ
easat-8719	381	13	m.	m.	PROPN
easat-8719	381	14	f.	f.	PROPN
easat-8719	381	15	jennifer	jennifer	PROPN
easat-8719	381	16	,	,	PUNCT
easat-8719	381	17	"	"	PUNCT
easat-8719	381	18	high	high	ADJ
easat-8719	381	19	-	-	PUNCT
easat-8719	381	20	quality	quality	NOUN
easat-8719	381	21	assurance	assurance	NOUN
easat-8719	381	22	,	,	PUNCT
easat-8719	381	23	esg	esg	NOUN
easat-8719	381	24	legitimacy	legitimacy	NOUN
easat-8719	381	25	threats	threat	NOUN
easat-8719	381	26	and	and	CCONJ
easat-8719	381	27	board	board	NOUN
easat-8719	381	28	effectiveness	effectiveness	NOUN
easat-8719	381	29	,	,	PUNCT
easat-8719	381	30	"	"	PUNCT
easat-8719	381	31	the	the	DET
easat-8719	381	32	british	british	PROPN
easat-8719	381	33	accounting	accounting	PROPN
easat-8719	381	34	review	review	PROPN
easat-8719	381	35	,	,	PUNCT
easat-8719	381	36	p.	p.	NOUN
easat-8719	381	37	101385	101385	NUM
easat-8719	381	38	,	,	PUNCT
easat-8719	381	39	2024	2024	NUM
easat-8719	381	40	.	.	PUNCT
easat-8719	381	41	https://doi.org/10.1016/j.bar.2024.101385	https://doi.org/10.1016/j.bar.2024.101385	PUNCT
easat-8719	382	1	[	[	X
easat-8719	382	2	19	19	NUM
easat-8719	382	3	]	]	X
easat-8719	382	4	y.	y.	PROPN
easat-8719	382	5	darvishi	darvishi	PROPN
easat-8719	382	6	,	,	PUNCT
easat-8719	382	7	h.	h.	PROPN
easat-8719	382	8	karami	karami	PROPN
easat-8719	382	9	,	,	PUNCT
easat-8719	382	10	and	and	CCONJ
easat-8719	382	11	f.	f.	PROPN
easat-8719	382	12	goodarzian	goodarzian	PROPN
easat-8719	382	13	,	,	PUNCT
easat-8719	382	14	"	"	PUNCT
easat-8719	382	15	sustainable	sustainable	ADJ
easat-8719	382	16	development	development	NOUN
easat-8719	382	17	in	in	ADP
easat-8719	382	18	oxygenated	oxygenated	ADJ
easat-8719	382	19	fuels	fuel	NOUN
easat-8719	382	20	,	,	PUNCT
easat-8719	382	21	"	"	PUNCT
easat-8719	382	22	advancement	advancement	NOUN
easat-8719	382	23	in	in	ADP
easat-8719	382	24	oxygenated	oxygenated	ADJ
easat-8719	382	25	fuels	fuel	NOUN
easat-8719	382	26	for	for	ADP
easat-8719	382	27	sustainable	sustainable	ADJ
easat-8719	382	28	development	development	NOUN
easat-8719	382	29	,	,	PUNCT
easat-8719	382	30	pp	pp	ADP
easat-8719	382	31	.	.	PUNCT
easat-8719	383	1	315–330	315–330	NUM
easat-8719	383	2	,	,	PUNCT
easat-8719	383	3	2023	2023	NUM
easat-8719	383	4	.	.	PUNCT
easat-8719	384	1	https://doi.org/10.1016/b978-0-323-90875-7.00013-7	https://doi.org/10.1016/b978-0-323-90875-7.00013-7	PROPN
easat-8719	385	1	[	[	X
easat-8719	385	2	20	20	NUM
easat-8719	385	3	]	]	X
easat-8719	385	4	o.	o.	PROPN
easat-8719	385	5	ortiz	ortiz	PROPN
easat-8719	385	6	,	,	PUNCT
easat-8719	385	7	f.	f.	PROPN
easat-8719	385	8	castells	castells	PROPN
easat-8719	385	9	,	,	PUNCT
easat-8719	385	10	and	and	CCONJ
easat-8719	385	11	g.	g.	PROPN
easat-8719	385	12	sonnemann	sonnemann	PROPN
easat-8719	385	13	,	,	PUNCT
easat-8719	385	14	"	"	PUNCT
easat-8719	385	15	sustainability	sustainability	NOUN
easat-8719	385	16	in	in	ADP
easat-8719	385	17	the	the	DET
easat-8719	385	18	construction	construction	NOUN
easat-8719	385	19	industry	industry	NOUN
easat-8719	385	20	:	:	PUNCT
easat-8719	385	21	a	a	DET
easat-8719	385	22	review	review	NOUN
easat-8719	385	23	of	of	ADP
easat-8719	385	24	recent	recent	ADJ
easat-8719	385	25	developments	development	NOUN
easat-8719	385	26	based	base	VERB
easat-8719	385	27	on	on	ADP
easat-8719	385	28	lca	lca	PROPN
easat-8719	385	29	,	,	PUNCT
easat-8719	385	30	"	"	PUNCT
easat-8719	385	31	construction	construction	NOUN
easat-8719	385	32	and	and	CCONJ
easat-8719	385	33	building	building	NOUN
easat-8719	385	34	materials	material	NOUN
easat-8719	385	35	,	,	PUNCT
easat-8719	385	36	vol	vol	NOUN
easat-8719	385	37	.	.	PROPN
easat-8719	385	38	23	23	NUM
easat-8719	385	39	,	,	PUNCT
easat-8719	385	40	no	no	INTJ
easat-8719	385	41	.	.	NOUN
easat-8719	385	42	1	1	NUM
easat-8719	385	43	,	,	PUNCT
easat-8719	385	44	pp	pp	ADJ
easat-8719	385	45	.	.	PUNCT
easat-8719	385	46	28	28	NUM
easat-8719	385	47	-	-	SYM
easat-8719	385	48	39	39	NUM
easat-8719	385	49	,	,	PUNCT
easat-8719	385	50	2009	2009	NUM
easat-8719	385	51	.	.	PUNCT
easat-8719	386	1	[	[	X
easat-8719	386	2	21	21	NUM
easat-8719	386	3	]	]	X
easat-8719	386	4	s.	s.	PROPN
easat-8719	386	5	o.	o.	PROPN
easat-8719	386	6	oyedepo	oyedepo	PROPN
easat-8719	386	7	,	,	PUNCT
easat-8719	386	8	"	"	PUNCT
easat-8719	386	9	on	on	ADP
easat-8719	386	10	energy	energy	NOUN
easat-8719	386	11	for	for	ADP
easat-8719	386	12	sustainable	sustainable	ADJ
easat-8719	386	13	development	development	NOUN
easat-8719	386	14	in	in	ADP
easat-8719	386	15	nigeria	nigeria	PROPN
easat-8719	386	16	,	,	PUNCT
easat-8719	386	17	"	"	PUNCT
easat-8719	386	18	renewable	renewable	ADJ
easat-8719	386	19	and	and	CCONJ
easat-8719	386	20	sustainable	sustainable	ADJ
easat-8719	386	21	energy	energy	NOUN
easat-8719	386	22	reviews	review	NOUN
easat-8719	386	23	,	,	PUNCT
easat-8719	386	24	vol	vol	NOUN
easat-8719	386	25	.	.	PROPN
easat-8719	386	26	16	16	NUM
easat-8719	386	27	,	,	PUNCT
easat-8719	386	28	no	no	INTJ
easat-8719	386	29	.	.	NOUN
easat-8719	386	30	5	5	NUM
easat-8719	386	31	,	,	PUNCT
easat-8719	386	32	pp	pp	ADJ
easat-8719	386	33	.	.	PUNCT
easat-8719	387	1	2583	2583	NUM
easat-8719	387	2	-	-	SYM
easat-8719	387	3	2598	2598	NUM
easat-8719	387	4	,	,	PUNCT
easat-8719	387	5	2012	2012	NUM
easat-8719	387	6	.	.	PUNCT
easat-8719	388	1	[	[	X
easat-8719	388	2	22	22	NUM
easat-8719	388	3	]	]	PUNCT
easat-8719	388	4	m.	m.	NOUN
easat-8719	388	5	panait	panait	PROPN
easat-8719	388	6	,	,	PUNCT
easat-8719	388	7	e.	e.	PROPN
easat-8719	388	8	hysa	hysa	PROPN
easat-8719	388	9	,	,	PUNCT
easat-8719	388	10	and	and	CCONJ
easat-8719	388	11	l.	l.	PROPN
easat-8719	388	12	raimi	raimi	PROPN
easat-8719	388	13	,	,	PUNCT
easat-8719	388	14	"	"	PUNCT
easat-8719	388	15	catching	catch	VERB
easat-8719	388	16	up	up	ADP
easat-8719	388	17	with	with	ADP
easat-8719	388	18	sustainable	sustainable	ADJ
easat-8719	388	19	development	development	NOUN
easat-8719	388	20	in	in	ADP
easat-8719	388	21	emerging	emerge	VERB
easat-8719	388	22	markets	market	NOUN
easat-8719	388	23	through	through	ADP
easat-8719	388	24	financial	financial	ADJ
easat-8719	388	25	innovation	innovation	NOUN
easat-8719	388	26	,	,	PUNCT
easat-8719	388	27	"	"	PUNCT
easat-8719	388	28	innovation	innovation	NOUN
easat-8719	388	29	and	and	CCONJ
easat-8719	388	30	sustainable	sustainable	ADJ
easat-8719	388	31	manufacturing	manufacturing	NOUN
easat-8719	388	32	:	:	PUNCT
easat-8719	388	33	research	research	NOUN
easat-8719	388	34	and	and	CCONJ
easat-8719	388	35	development	development	NOUN
easat-8719	388	36	,	,	PUNCT
easat-8719	388	37	pp	pp	ADP
easat-8719	388	38	.	.	PUNCT
easat-8719	389	1	125–149	125–149	NUM
easat-8719	389	2	,	,	PUNCT
easat-8719	389	3	2023	2023	NUM
easat-8719	389	4	.	.	PUNCT
easat-8719	390	1	https://doi.org/10.1016/b978-0-12-819513-0.00003-2	https://doi.org/10.1016/b978-0-12-819513-0.00003-2	PROPN
easat-8719	391	1	[	[	X
easat-8719	391	2	23	23	NUM
easat-8719	391	3	]	]	PUNCT
easat-8719	391	4	s.	s.	PROPN
easat-8719	391	5	verma	verma	PROPN
easat-8719	391	6	and	and	CCONJ
easat-8719	391	7	d.	d.	PROPN
easat-8719	391	8	kandpal	kandpal	PROPN
easat-8719	391	9	,	,	PUNCT
easat-8719	391	10	"	"	PUNCT
easat-8719	391	11	green	green	ADJ
easat-8719	391	12	economy	economy	NOUN
easat-8719	391	13	and	and	CCONJ
easat-8719	391	14	sustainable	sustainable	ADJ
easat-8719	391	15	development	development	NOUN
easat-8719	391	16	:	:	PUNCT
easat-8719	391	17	a	a	DET
easat-8719	391	18	macroeconomic	macroeconomic	ADJ
easat-8719	391	19	perspective	perspective	NOUN
easat-8719	391	20	,	,	PUNCT
easat-8719	391	21	"	"	PUNCT
easat-8719	391	22	environmental	environmental	ADJ
easat-8719	391	23	sustainability	sustainability	NOUN
easat-8719	391	24	and	and	CCONJ
easat-8719	391	25	economy	economy	NOUN
easat-8719	391	26	,	,	PUNCT
easat-8719	391	27	pp	pp	ADJ
easat-8719	391	28	.	.	PUNCT
easat-8719	392	1	325–343	325–343	NUM
easat-8719	392	2	,	,	PUNCT
easat-8719	392	3	2021	2021	NUM
easat-8719	392	4	.	.	PUNCT
easat-8719	393	1	https://doi.org/10.1016/b978-0-12-822188-4.00016-6	https://doi.org/10.1016/b978-0-12-822188-4.00016-6	VERB
easat-8719	393	2	[	[	X
easat-8719	393	3	24	24	NUM
easat-8719	393	4	]	]	X
easat-8719	393	5	p.	p.	PROPN
easat-8719	393	6	gautam	gautam	PROPN
easat-8719	393	7	,	,	PUNCT
easat-8719	393	8	d.	d.	PROPN
easat-8719	393	9	salunke	salunke	PROPN
easat-8719	393	10	,	,	PUNCT
easat-8719	393	11	and	and	CCONJ
easat-8719	393	12	s.	s.	PROPN
easat-8719	393	13	lokandwala	lokandwala	PROPN
easat-8719	393	14	,	,	PUNCT
easat-8719	393	15	"	"	PUNCT
easat-8719	393	16	environmental	environmental	ADJ
easat-8719	393	17	policies	policy	NOUN
easat-8719	393	18	and	and	CCONJ
easat-8719	393	19	strategies	strategy	NOUN
easat-8719	393	20	for	for	ADP
easat-8719	393	21	covid-19	covid-19	PROPN
easat-8719	393	22	,	,	PUNCT
easat-8719	393	23	"	"	PUNCT
easat-8719	393	24	covid-19	covid-19	PROPN
easat-8719	393	25	in	in	ADP
easat-8719	393	26	the	the	DET
easat-8719	393	27	environment	environment	NOUN
easat-8719	393	28	:	:	PUNCT
easat-8719	394	1	impact	impact	NOUN
easat-8719	394	2	,	,	PUNCT
easat-8719	394	3	concerns	concern	NOUN
easat-8719	394	4	,	,	PUNCT
easat-8719	394	5	and	and	CCONJ
easat-8719	394	6	management	management	NOUN
easat-8719	394	7	of	of	ADP
easat-8719	394	8	coronavirus	coronavirus	NOUN
easat-8719	394	9	,	,	PUNCT
easat-8719	394	10	pp	pp	ADP
easat-8719	394	11	.	.	PUNCT
easat-8719	395	1	297–308	297–308	NUM
easat-8719	395	2	,	,	PUNCT
easat-8719	395	3	2022	2022	NUM
easat-8719	395	4	.	.	PUNCT
easat-8719	396	1	https://doi.org/10.1016/b978-0323-90272-4.00011-7	https://doi.org/10.1016/b978-0323-90272-4.00011-7	PRON
easat-8719	396	2	[	[	X
easat-8719	396	3	25	25	NUM
easat-8719	396	4	]	]	X
easat-8719	396	5	n.	n.	NOUN
easat-8719	396	6	borduas	borduas	NOUN
easat-8719	396	7	and	and	CCONJ
easat-8719	396	8	n.	n.	PROPN
easat-8719	396	9	m.	m.	NOUN
easat-8719	396	10	donahue	donahue	PROPN
easat-8719	396	11	,	,	PUNCT
easat-8719	396	12	"	"	PUNCT
easat-8719	396	13	the	the	DET
easat-8719	396	14	natural	natural	ADJ
easat-8719	396	15	atmosphere	atmosphere	NOUN
easat-8719	396	16	,	,	PUNCT
easat-8719	396	17	"	"	PUNCT
easat-8719	396	18	green	green	ADJ
easat-8719	396	19	chemistry	chemistry	NOUN
easat-8719	396	20	:	:	PUNCT
easat-8719	396	21	an	an	DET
easat-8719	396	22	inclusive	inclusive	ADJ
easat-8719	396	23	approach	approach	NOUN
easat-8719	396	24	,	,	PUNCT
easat-8719	396	25	pp	pp	ADP
easat-8719	396	26	.	.	PUNCT
easat-8719	397	1	131–150	131–150	NUM
easat-8719	397	2	,	,	PUNCT
easat-8719	397	3	2018	2018	NUM
easat-8719	397	4	.	.	PUNCT
easat-8719	398	1	https://doi.org/10.1016/b978-0-12-809270-5.00006-6	https://doi.org/10.1016/b978-0-12-809270-5.00006-6	VERB
easat-8719	399	1	[	[	X
easat-8719	399	2	26	26	NUM
easat-8719	399	3	]	]	X
easat-8719	399	4	s.	s.	PROPN
easat-8719	399	5	shahid	shahid	PROPN
easat-8719	399	6	and	and	CCONJ
easat-8719	399	7	m.	m.	NOUN
easat-8719	399	8	agelin	agelin	PROPN
easat-8719	399	9	-	-	PUNCT
easat-8719	399	10	chaab	chaab	NOUN
easat-8719	399	11	,	,	PUNCT
easat-8719	399	12	"	"	PUNCT
easat-8719	399	13	battery	battery	NOUN
easat-8719	399	14	thermal	thermal	ADJ
easat-8719	399	15	management	management	NOUN
easat-8719	399	16	through	through	ADP
easat-8719	399	17	simulation	simulation	NOUN
easat-8719	399	18	and	and	CCONJ
easat-8719	399	19	experiment	experiment	NOUN
easat-8719	399	20	:	:	PUNCT
easat-8719	399	21	air	air	NOUN
easat-8719	399	22	cooling	cooling	NOUN
easat-8719	399	23	and	and	CCONJ
easat-8719	399	24	enhancement	enhancement	NOUN
easat-8719	399	25	,	,	PUNCT
easat-8719	399	26	"	"	PUNCT
easat-8719	399	27	handbook	handbook	NOUN
easat-8719	399	28	of	of	ADP
easat-8719	399	29	thermal	thermal	ADJ
easat-8719	399	30	management	management	NOUN
easat-8719	399	31	systems	system	NOUN
easat-8719	399	32	:	:	PUNCT
easat-8719	400	1	e	e	NOUN
easat-8719	400	2	-	-	NOUN
easat-8719	400	3	mobility	mobility	NOUN
easat-8719	400	4	and	and	CCONJ
easat-8719	400	5	other	other	ADJ
easat-8719	400	6	energy	energy	NOUN
easat-8719	400	7	applications	application	NOUN
easat-8719	400	8	,	,	PUNCT
easat-8719	400	9	pp	pp	ADJ
easat-8719	400	10	.	.	PUNCT
easat-8719	401	1	221–254	221–254	NUM
easat-8719	401	2	,	,	PUNCT
easat-8719	401	3	2023	2023	NUM
easat-8719	401	4	.	.	PUNCT
easat-8719	402	1	https://doi.org/10.1016/b978-0-443-19017-9.00008-8	https://doi.org/10.1016/b978-0-443-19017-9.00008-8	X
easat-8719	403	1	[	[	X
easat-8719	403	2	27	27	NUM
easat-8719	403	3	]	]	X
easat-8719	403	4	p.	p.	PROPN
easat-8719	403	5	tyagi	tyagi	PROPN
easat-8719	403	6	,	,	PUNCT
easat-8719	403	7	d.	d.	PROPN
easat-8719	403	8	singh	singh	PROPN
easat-8719	403	9	,	,	PUNCT
easat-8719	403	10	n.	n.	PROPN
easat-8719	403	11	malik	malik	PROPN
easat-8719	403	12	,	,	PUNCT
easat-8719	403	13	s.	s.	PROPN
easat-8719	403	14	kumar	kumar	PROPN
easat-8719	403	15	,	,	PUNCT
easat-8719	403	16	and	and	CCONJ
easat-8719	403	17	r.	r.	PROPN
easat-8719	403	18	s.	s.	PROPN
easat-8719	403	19	malik	malik	PROPN
easat-8719	403	20	,	,	PUNCT
easat-8719	403	21	"	"	PUNCT
easat-8719	403	22	metal	metal	NOUN
easat-8719	403	23	catalyst	catalyst	NOUN
easat-8719	403	24	for	for	ADP
easat-8719	403	25	co2	co2	NOUN
easat-8719	403	26	capture	capture	NOUN
easat-8719	403	27	and	and	CCONJ
easat-8719	403	28	conversion	conversion	NOUN
easat-8719	403	29	into	into	ADP
easat-8719	403	30	cyclic	cyclic	ADJ
easat-8719	403	31	carbonate	carbonate	NOUN
easat-8719	403	32	:	:	PUNCT
easat-8719	403	33	progress	progress	NOUN
easat-8719	403	34	and	and	CCONJ
easat-8719	403	35	challenges	challenge	NOUN
easat-8719	403	36	,	,	PUNCT
easat-8719	403	37	"	"	PUNCT
easat-8719	403	38	materials	material	NOUN
easat-8719	403	39	today	today	NOUN
easat-8719	403	40	,	,	PUNCT
easat-8719	403	41	vol	vol	NOUN
easat-8719	403	42	.	.	PROPN
easat-8719	403	43	65	65	NUM
easat-8719	403	44	,	,	PUNCT
easat-8719	403	45	pp	pp	ADJ
easat-8719	403	46	.	.	PUNCT
easat-8719	404	1	133	133	NUM
easat-8719	404	2	-	-	SYM
easat-8719	404	3	165	165	NUM
easat-8719	404	4	,	,	PUNCT
easat-8719	404	5	2023	2023	NUM
easat-8719	404	6	.	.	PUNCT
easat-8719	405	1	[	[	X
easat-8719	405	2	28	28	NUM
easat-8719	405	3	]	]	X
easat-8719	405	4	m.	m.	PROPN
easat-8719	405	5	e.	e.	PROPN
easat-8719	405	6	korkmaz	korkmaz	PROPN
easat-8719	405	7	,	,	PUNCT
easat-8719	405	8	m.	m.	NOUN
easat-8719	405	9	gupta	gupta	PROPN
easat-8719	405	10	,	,	PUNCT
easat-8719	405	11	n.	n.	PROPN
easat-8719	405	12	s.	s.	PROPN
easat-8719	405	13	ross	ross	PROPN
easat-8719	405	14	,	,	PUNCT
easat-8719	405	15	and	and	CCONJ
easat-8719	405	16	v.	v.	ADP
easat-8719	405	17	sivalingam	sivalingam	NOUN
easat-8719	405	18	,	,	PUNCT
easat-8719	405	19	"	"	PUNCT
easat-8719	405	20	implementation	implementation	NOUN
easat-8719	405	21	of	of	ADP
easat-8719	405	22	green	green	ADJ
easat-8719	405	23	cooling	cooling	NOUN
easat-8719	405	24	/	/	SYM
easat-8719	405	25	lubrication	lubrication	NOUN
easat-8719	405	26	strategies	strategy	NOUN
easat-8719	405	27	in	in	ADP
easat-8719	405	28	metal	metal	NOUN
easat-8719	405	29	cutting	cutting	NOUN
easat-8719	405	30	industries	industry	NOUN
easat-8719	405	31	:	:	PUNCT
easat-8719	405	32	a	a	DET
easat-8719	405	33	state	state	NOUN
easat-8719	405	34	of	of	ADP
easat-8719	405	35	the	the	DET
easat-8719	405	36	art	art	NOUN
easat-8719	405	37	towards	towards	ADP
easat-8719	405	38	sustainable	sustainable	ADJ
easat-8719	405	39	future	future	NOUN
easat-8719	405	40	and	and	CCONJ
easat-8719	405	41	challenges	challenge	NOUN
easat-8719	405	42	,	,	PUNCT
easat-8719	405	43	"	"	PUNCT
easat-8719	405	44	sustainable	sustainable	ADJ
easat-8719	405	45	materials	material	NOUN
easat-8719	405	46	and	and	CCONJ
easat-8719	405	47	technologies	technology	NOUN
easat-8719	405	48	,	,	PUNCT
easat-8719	405	49	vol	vol	NOUN
easat-8719	405	50	.	.	PROPN
easat-8719	405	51	36	36	NUM
easat-8719	405	52	,	,	PUNCT
easat-8719	405	53	p.	p.	NOUN
easat-8719	405	54	e00641	e00641	PROPN
easat-8719	405	55	,	,	PUNCT
easat-8719	405	56	2023	2023	NUM
easat-8719	405	57	.	.	PUNCT
easat-8719	406	1	[	[	X
easat-8719	406	2	29	29	NUM
easat-8719	406	3	]	]	X
easat-8719	406	4	n.	n.	PROPN
easat-8719	406	5	javed	javed	PROPN
easat-8719	406	6	,	,	PUNCT
easat-8719	406	7	e.	e.	PROPN
easat-8719	406	8	saqib	saqib	PROPN
easat-8719	406	9	,	,	PUNCT
easat-8719	406	10	a.	a.	NOUN
easat-8719	406	11	razaq	razaq	NOUN
easat-8719	406	12	,	,	PUNCT
easat-8719	406	13	and	and	CCONJ
easat-8719	406	14	u.	u.	PROPN
easat-8719	406	15	saeed	saeed	PROPN
easat-8719	406	16	,	,	PUNCT
easat-8719	406	17	"	"	PUNCT
easat-8719	406	18	revamping	revamp	VERB
easat-8719	406	19	urban	urban	ADJ
easat-8719	406	20	immovable	immovable	ADJ
easat-8719	406	21	property	property	NOUN
easat-8719	406	22	tax	tax	NOUN
easat-8719	406	23	system	system	NOUN
easat-8719	406	24	by	by	ADP
easat-8719	406	25	using	use	VERB
easat-8719	406	26	gis	gis	PROPN
easat-8719	406	27	and	and	CCONJ
easat-8719	406	28	mis	mis	PROPN
easat-8719	406	29	:	:	PUNCT
easat-8719	406	30	a	a	DET
easat-8719	406	31	case	case	NOUN
easat-8719	406	32	study	study	NOUN
easat-8719	406	33	of	of	ADP
easat-8719	406	34	reforming	reform	VERB
easat-8719	406	35	urban	urban	ADJ
easat-8719	406	36	taxation	taxation	NOUN
easat-8719	406	37	systems	system	NOUN
easat-8719	406	38	using	use	VERB
easat-8719	406	39	spatial	spatial	ADJ
easat-8719	406	40	tools	tool	NOUN
easat-8719	406	41	and	and	CCONJ
easat-8719	406	42	technology	technology	NOUN
easat-8719	406	43	,	,	PUNCT
easat-8719	406	44	"	"	PUNCT
easat-8719	406	45	comprehensive	comprehensive	ADJ
easat-8719	406	46	geographic	geographic	ADJ
easat-8719	406	47	information	information	NOUN
easat-8719	406	48	systems	system	NOUN
easat-8719	406	49	,	,	PUNCT
easat-8719	406	50	vol	vol	NOUN
easat-8719	406	51	.	.	PROPN
easat-8719	406	52	3	3	NUM
easat-8719	406	53	,	,	PUNCT
easat-8719	406	54	pp	pp	ADJ
easat-8719	406	55	.	.	PUNCT
easat-8719	407	1	272–296	272–296	NUM
easat-8719	407	2	,	,	PUNCT
easat-8719	407	3	2018	2018	NUM
easat-8719	407	4	.	.	PUNCT
easat-8719	408	1	https://doi.org/10.1016/b978-0-12-409548-9.09691-3	https://doi.org/10.1016/b978-0-12-409548-9.09691-3	PROPN
easat-8719	409	1	[	[	X
easat-8719	409	2	30	30	NUM
easat-8719	409	3	]	]	PUNCT
easat-8719	409	4	a.	a.	PROPN
easat-8719	409	5	e.	e.	PROPN
easat-8719	409	6	yeldan	yeldan	PROPN
easat-8719	409	7	,	,	PUNCT
easat-8719	409	8	"	"	PUNCT
easat-8719	409	9	economic	economic	ADJ
easat-8719	409	10	instruments	instrument	NOUN
easat-8719	409	11	of	of	ADP
easat-8719	409	12	greening	greening	NOUN
easat-8719	409	13	,	,	PUNCT
easat-8719	409	14	"	"	PUNCT
easat-8719	409	15	handbook	handbook	NOUN
easat-8719	409	16	of	of	ADP
easat-8719	409	17	green	green	ADJ
easat-8719	409	18	economics	economic	NOUN
easat-8719	409	19	,	,	PUNCT
easat-8719	409	20	pp	pp	ADP
easat-8719	409	21	.	.	PUNCT
easat-8719	410	1	153–162	153–162	NUM
easat-8719	410	2	,	,	PUNCT
easat-8719	410	3	2019	2019	NUM
easat-8719	410	4	.	.	PUNCT
easat-8719	411	1	https://doi.org/10.1016/b978-0-12-816635-2.00009-2	https://doi.org/10.1016/b978-0-12-816635-2.00009-2	NOUN
easat-8719	411	2	https://doi.org/10.1016/b978-0-12-822796-1.00002-4	https://doi.org/10.1016/b978-0-12-822796-1.00002-4	PROPN
easat-8719	411	3	https://doi.org/10.1533/9781780634463.39	https://doi.org/10.1533/9781780634463.39	NOUN
easat-8719	411	4	https://doi.org/10.55927/ijar.v3i7.10046	https://doi.org/10.55927/ijar.v3i7.10046	PROPN
easat-8719	411	5	https://doi.org/10.1016/j.bar.2024.101385	https://doi.org/10.1016/j.bar.2024.101385	PROPN
easat-8719	412	1	https://doi.org/10.1016/b978-0-323-90875-7.00013-7	https://doi.org/10.1016/b978-0-323-90875-7.00013-7	ADV
easat-8719	412	2	https://doi.org/10.1016/b978-0-12-819513-0.00003-2	https://doi.org/10.1016/b978-0-12-819513-0.00003-2	PROPN
easat-8719	412	3	https://doi.org/10.1016/b978-0-12-822188-4.00016-6	https://doi.org/10.1016/b978-0-12-822188-4.00016-6	VERB
easat-8719	412	4	https://doi.org/10.1016/b978-0-323-90272-4.00011-7	https://doi.org/10.1016/b978-0-323-90272-4.00011-7	AUX
easat-8719	412	5	https://doi.org/10.1016/b978-0-323-90272-4.00011-7	https://doi.org/10.1016/b978-0-323-90272-4.00011-7	AUX
easat-8719	412	6	https://doi.org/10.1016/b978-0-12-809270-5.00006-6	https://doi.org/10.1016/b978-0-12-809270-5.00006-6	VERB
easat-8719	412	7	https://doi.org/10.1016/b978-0-443-19017-9.00008-8	https://doi.org/10.1016/b978-0-443-19017-9.00008-8	PROPN
easat-8719	413	1	https://doi.org/10.1016/b978-0-12-409548-9.09691-3	https://doi.org/10.1016/b978-0-12-409548-9.09691-3	PROPN
easat-8719	413	2	https://doi.org/10.1016/b978-0-12-816635-2.00009-2	https://doi.org/10.1016/b978-0-12-816635-2.00009-2	VERB
easat-8719	413	3	718	718	NUM
easat-8719	413	4	edelweiss	edelweiss	PROPN
easat-8719	413	5	applied	apply	VERB
easat-8719	413	6	science	science	NOUN
easat-8719	413	7	and	and	CCONJ
easat-8719	413	8	technology	technology	NOUN
easat-8719	413	9	issn	issn	PROPN
easat-8719	413	10	:	:	PUNCT
easat-8719	413	11	2576	2576	NUM
easat-8719	413	12	-	-	SYM
easat-8719	413	13	8484	8484	NUM
easat-8719	413	14	vol	vol	NOUN
easat-8719	413	15	.	.	PROPN
easat-8719	414	1	9	9	NUM
easat-8719	414	2	,	,	PUNCT
easat-8719	414	3	no	no	INTJ
easat-8719	414	4	.	.	NOUN
easat-8719	414	5	7	7	NUM
easat-8719	414	6	:	:	PUNCT
easat-8719	414	7	704	704	NUM
easat-8719	414	8	-	-	SYM
easat-8719	414	9	718	718	NUM
easat-8719	414	10	,	,	PUNCT
easat-8719	414	11	2025	2025	NUM
easat-8719	414	12	doi	doi	NOUN
easat-8719	414	13	:	:	PUNCT
easat-8719	414	14	10.55214/25768484.v9i7.8719	10.55214/25768484.v9i7.8719	NUM
easat-8719	414	15	©	©	PROPN
easat-8719	414	16	2025	2025	NUM
easat-8719	414	17	by	by	ADP
easat-8719	414	18	the	the	DET
easat-8719	414	19	authors	author	NOUN
easat-8719	414	20	;	;	PUNCT
easat-8719	414	21	licensee	licensee	PROPN
easat-8719	414	22	learning	learning	NOUN
easat-8719	414	23	gate	gate	NOUN
easat-8719	415	1	[	[	X
easat-8719	415	2	31	31	NUM
easat-8719	415	3	]	]	PUNCT
easat-8719	415	4	s.	s.	PROPN
easat-8719	415	5	acar	acar	PROPN
easat-8719	415	6	,	,	PUNCT
easat-8719	415	7	e.	e.	PROPN
easat-8719	415	8	voyvoda	voyvoda	PROPN
easat-8719	415	9	,	,	PUNCT
easat-8719	415	10	and	and	CCONJ
easat-8719	415	11	a.	a.	PROPN
easat-8719	415	12	e.	e.	PROPN
easat-8719	415	13	yeldan	yeldan	PROPN
easat-8719	415	14	,	,	PUNCT
easat-8719	415	15	"	"	PUNCT
easat-8719	415	16	policy	policy	NOUN
easat-8719	415	17	analysis	analysis	NOUN
easat-8719	415	18	:	:	PUNCT
easat-8719	415	19	toward	toward	ADP
easat-8719	415	20	a	a	DET
easat-8719	415	21	green	green	ADJ
easat-8719	415	22	development	development	NOUN
easat-8719	415	23	pathway	pathway	NOUN
easat-8719	415	24	for	for	ADP
easat-8719	415	25	the	the	DET
easat-8719	415	26	peripheral	peripheral	ADJ
easat-8719	415	27	world	world	NOUN
easat-8719	415	28	,	,	PUNCT
easat-8719	415	29	"	"	PUNCT
easat-8719	415	30	macroeconomics	macroeconomic	NOUN
easat-8719	415	31	of	of	ADP
easat-8719	415	32	climate	climate	NOUN
easat-8719	415	33	change	change	NOUN
easat-8719	415	34	in	in	ADP
easat-8719	415	35	a	a	DET
easat-8719	415	36	dualistic	dualistic	ADJ
easat-8719	415	37	economy	economy	NOUN
easat-8719	415	38	,	,	PUNCT
easat-8719	415	39	pp	pp	ADJ
easat-8719	415	40	.	.	PUNCT
easat-8719	416	1	117–140	117–140	NUM
easat-8719	416	2	,	,	PUNCT
easat-8719	416	3	2018	2018	NUM
easat-8719	416	4	.	.	PUNCT
easat-8719	417	1	https://doi.org/10.1016/b978-012-813519-8.00005-4	https://doi.org/10.1016/b978-012-813519-8.00005-4	PROPN
easat-8719	417	2	[	[	X
easat-8719	417	3	32	32	NUM
easat-8719	417	4	]	]	PUNCT
easat-8719	417	5	d.	d.	PROPN
easat-8719	417	6	a.	a.	PROPN
easat-8719	417	7	maharani	maharani	PROPN
easat-8719	417	8	,	,	PUNCT
easat-8719	417	9	a.	a.	NOUN
easat-8719	417	10	a.	a.	NOUN
easat-8719	417	11	arofah	arofah	PROPN
easat-8719	417	12	,	,	PUNCT
easat-8719	417	13	i.	i.	PROPN
easat-8719	417	14	s.	s.	PROPN
easat-8719	417	15	fatimah	fatimah	PROPN
easat-8719	417	16	,	,	PUNCT
easat-8719	417	17	and	and	CCONJ
easat-8719	417	18	t.	t.	PROPN
easat-8719	417	19	latifah	latifah	PROPN
easat-8719	417	20	,	,	PUNCT
easat-8719	417	21	"	"	PUNCT
easat-8719	417	22	company	company	NOUN
easat-8719	417	23	size	size	NOUN
easat-8719	417	24	moderates	moderate	VERB
easat-8719	417	25	the	the	DET
easat-8719	417	26	effect	effect	NOUN
easat-8719	417	27	of	of	ADP
easat-8719	417	28	industry	industry	NOUN
easat-8719	417	29	sensitivity	sensitivity	NOUN
easat-8719	417	30	and	and	CCONJ
easat-8719	417	31	profitability	profitability	NOUN
easat-8719	417	32	on	on	ADP
easat-8719	417	33	carbon	carbon	NOUN
easat-8719	417	34	emission	emission	NOUN
easat-8719	417	35	disclosure	disclosure	NOUN
easat-8719	417	36	.	.	PUNCT
easat-8719	418	1	,	,	PUNCT
easat-8719	418	2	"	"	PUNCT
easat-8719	418	3	jurnal	jurnal	ADJ
easat-8719	418	4	ilmiah	ilmiah	PROPN
easat-8719	418	5	akuntansi	akuntansi	PROPN
easat-8719	418	6	kesatuan	kesatuan	PROPN
easat-8719	418	7	,	,	PUNCT
easat-8719	418	8	vol	vol	NOUN
easat-8719	418	9	.	.	PROPN
easat-8719	418	10	10	10	NUM
easat-8719	418	11	,	,	PUNCT
easat-8719	418	12	no	no	INTJ
easat-8719	418	13	.	.	NOUN
easat-8719	418	14	3	3	NUM
easat-8719	418	15	,	,	PUNCT
easat-8719	418	16	pp	pp	ADJ
easat-8719	418	17	.	.	PUNCT
easat-8719	419	1	541	541	NUM
easat-8719	419	2	-	-	SYM
easat-8719	419	3	550	550	NUM
easat-8719	419	4	,	,	PUNCT
easat-8719	419	5	2022	2022	NUM
easat-8719	419	6	.	.	PUNCT
easat-8719	420	1	[	[	X
easat-8719	420	2	33	33	NUM
easat-8719	420	3	]	]	PUNCT
easat-8719	420	4	b.	b.	PROPN
easat-8719	420	5	adi	adi	PROPN
easat-8719	420	6	pratama	pratama	PROPN
easat-8719	420	7	,	,	PUNCT
easat-8719	420	8	a.	a.	PROPN
easat-8719	420	9	r.	r.	PROPN
easat-8719	420	10	muhammad	muhammad	PROPN
easat-8719	420	11	,	,	PUNCT
easat-8719	420	12	m.	m.	PROPN
easat-8719	420	13	l.	l.	PROPN
easat-8719	420	14	putri	putri	PROPN
easat-8719	420	15	,	,	PUNCT
easat-8719	420	16	and	and	CCONJ
easat-8719	420	17	f.	f.	PROPN
easat-8719	420	18	amrie	amrie	PROPN
easat-8719	420	19	,	,	PUNCT
easat-8719	420	20	"	"	PUNCT
easat-8719	420	21	implementation	implementation	NOUN
easat-8719	420	22	of	of	ADP
easat-8719	420	23	carbon	carbon	NOUN
easat-8719	420	24	tax	tax	NOUN
easat-8719	420	25	in	in	ADP
easat-8719	420	26	indonesia	indonesia	PROPN
easat-8719	420	27	:	:	PUNCT
easat-8719	420	28	potential	potential	ADJ
easat-8719	420	29	state	state	NOUN
easat-8719	420	30	revenue	revenue	NOUN
easat-8719	420	31	and	and	CCONJ
easat-8719	420	32	reduction	reduction	NOUN
easat-8719	420	33	in	in	ADP
easat-8719	420	34	carbon	carbon	NOUN
easat-8719	420	35	emissions	emission	NOUN
easat-8719	420	36	,	,	PUNCT
easat-8719	420	37	"	"	PUNCT
easat-8719	420	38	jurnal	jurnal	PROPN
easat-8719	420	39	pajak	pajak	PROPN
easat-8719	420	40	indonesia	indonesia	PROPN
easat-8719	420	41	,	,	PUNCT
easat-8719	420	42	vol	vol	NOUN
easat-8719	420	43	.	.	PROPN
easat-8719	420	44	6	6	NUM
easat-8719	420	45	,	,	PUNCT
easat-8719	420	46	no	no	INTJ
easat-8719	420	47	.	.	NOUN
easat-8719	420	48	2	2	NUM
easat-8719	420	49	,	,	PUNCT
easat-8719	420	50	pp	pp	ADJ
easat-8719	420	51	.	.	PUNCT
easat-8719	421	1	368–374	368–374	NUM
easat-8719	421	2	,	,	PUNCT
easat-8719	421	3	2022	2022	NUM
easat-8719	421	4	.	.	PUNCT
easat-8719	422	1	[	[	X
easat-8719	422	2	34	34	NUM
easat-8719	422	3	]	]	X
easat-8719	422	4	s.	s.	PROPN
easat-8719	422	5	novita	novita	PROPN
easat-8719	422	6	,	,	PUNCT
easat-8719	422	7	s.	s.	PROPN
easat-8719	422	8	telaumbanua	telaumbanua	PROPN
easat-8719	422	9	,	,	PUNCT
easat-8719	422	10	a.	a.	NOUN
easat-8719	422	11	puspitasari	puspitasari	PROPN
easat-8719	422	12	,	,	PUNCT
easat-8719	422	13	j.	j.	PROPN
easat-8719	422	14	m.	m.	PROPN
easat-8719	422	15	bisnis	bisnis	PROPN
easat-8719	422	16	,	,	PUNCT
easat-8719	422	17	and	and	CCONJ
easat-8719	422	18	p.	p.	PROPN
easat-8719	422	19	n.	n.	PROPN
easat-8719	422	20	batam	batam	PROPN
easat-8719	422	21	,	,	PUNCT
easat-8719	422	22	"	"	PUNCT
easat-8719	422	23	the	the	DET
easat-8719	422	24	influence	influence	NOUN
easat-8719	422	25	of	of	ADP
easat-8719	422	26	shopping	shopping	NOUN
easat-8719	422	27	lifestyle	lifestyle	NOUN
easat-8719	422	28	,	,	PUNCT
easat-8719	422	29	fashion	fashion	NOUN
easat-8719	422	30	involvement	involvement	NOUN
easat-8719	422	31	,	,	PUNCT
easat-8719	422	32	and	and	CCONJ
easat-8719	422	33	hedonic	hedonic	ADJ
easat-8719	422	34	shopping	shopping	NOUN
easat-8719	422	35	motivation	motivation	NOUN
easat-8719	422	36	on	on	ADP
easat-8719	422	37	impulse	impulse	ADJ
easat-8719	422	38	buying	buying	NOUN
easat-8719	422	39	behavior	behavior	NOUN
easat-8719	422	40	,	,	PUNCT
easat-8719	422	41	"	"	PUNCT
easat-8719	422	42	jurnal	jurnal	ADJ
easat-8719	422	43	ilmiah	ilmiah	PROPN
easat-8719	422	44	poli	poli	PROPN
easat-8719	422	45	bisnis	bisnis	PROPN
easat-8719	422	46	,	,	PUNCT
easat-8719	422	47	vol	vol	NOUN
easat-8719	422	48	.	.	PROPN
easat-8719	422	49	14	14	NUM
easat-8719	422	50	,	,	PUNCT
easat-8719	422	51	no	no	INTJ
easat-8719	422	52	.	.	NOUN
easat-8719	422	53	1	1	NUM
easat-8719	422	54	,	,	PUNCT
easat-8719	422	55	p.	p.	NOUN
easat-8719	422	56	749	749	NUM
easat-8719	422	57	,	,	PUNCT
easat-8719	422	58	2022	2022	NUM
easat-8719	422	59	.	.	PUNCT
easat-8719	423	1	https://doi.org/10.30630/jipb.v14i1.749	https://doi.org/10.30630/jipb.v14i1.749	X
easat-8719	424	1	[	[	X
easat-8719	424	2	35	35	NUM
easat-8719	424	3	]	]	X
easat-8719	424	4	y.	y.	PROPN
easat-8719	424	5	altunbas	altunbas	PROPN
easat-8719	424	6	,	,	PUNCT
easat-8719	424	7	l.	l.	PROPN
easat-8719	424	8	gambacorta	gambacorta	PROPN
easat-8719	424	9	,	,	PUNCT
easat-8719	424	10	a.	a.	NOUN
easat-8719	424	11	reghezza	reghezza	NOUN
easat-8719	424	12	,	,	PUNCT
easat-8719	424	13	and	and	CCONJ
easat-8719	424	14	g.	g.	PROPN
easat-8719	424	15	velliscig	velliscig	PROPN
easat-8719	424	16	,	,	PUNCT
easat-8719	424	17	"	"	PUNCT
easat-8719	424	18	does	do	AUX
easat-8719	424	19	gender	gender	NOUN
easat-8719	424	20	diversity	diversity	NOUN
easat-8719	424	21	in	in	ADP
easat-8719	424	22	the	the	DET
easat-8719	424	23	workplace	workplace	NOUN
easat-8719	424	24	mitigate	mitigate	VERB
easat-8719	424	25	climate	climate	NOUN
easat-8719	424	26	change	change	NOUN
easat-8719	424	27	?	?	PUNCT
easat-8719	424	28	,	,	PUNCT
easat-8719	424	29	"	"	PUNCT
easat-8719	424	30	journal	journal	NOUN
easat-8719	424	31	of	of	ADP
easat-8719	424	32	corporate	corporate	ADJ
easat-8719	424	33	finance	finance	NOUN
easat-8719	424	34	,	,	PUNCT
easat-8719	424	35	vol	vol	NOUN
easat-8719	424	36	.	.	PROPN
easat-8719	424	37	77	77	NUM
easat-8719	424	38	,	,	PUNCT
easat-8719	424	39	p.	p.	NOUN
easat-8719	424	40	102303	102303	NUM
easat-8719	424	41	,	,	PUNCT
easat-8719	424	42	2022	2022	NUM
easat-8719	424	43	.	.	PUNCT
easat-8719	425	1	[	[	X
easat-8719	425	2	36	36	NUM
easat-8719	425	3	]	]	X
easat-8719	425	4	h.	h.	PROPN
easat-8719	425	5	rjiba	rjiba	PROPN
easat-8719	425	6	and	and	CCONJ
easat-8719	425	7	t.	t.	PROPN
easat-8719	425	8	thavaharan	thavaharan	NOUN
easat-8719	425	9	,	,	PUNCT
easat-8719	425	10	"	"	PUNCT
easat-8719	425	11	female	female	ADJ
easat-8719	425	12	representation	representation	NOUN
easat-8719	425	13	on	on	ADP
easat-8719	425	14	boards	board	NOUN
easat-8719	425	15	and	and	CCONJ
easat-8719	425	16	carbon	carbon	NOUN
easat-8719	425	17	emissions	emission	NOUN
easat-8719	425	18	:	:	PUNCT
easat-8719	425	19	international	international	ADJ
easat-8719	425	20	evidence	evidence	NOUN
easat-8719	425	21	,	,	PUNCT
easat-8719	425	22	"	"	PUNCT
easat-8719	425	23	finance	finance	NOUN
easat-8719	425	24	research	research	NOUN
easat-8719	425	25	letters	letter	NOUN
easat-8719	425	26	,	,	PUNCT
easat-8719	425	27	vol	vol	NOUN
easat-8719	425	28	.	.	PROPN
easat-8719	425	29	49	49	NUM
easat-8719	425	30	,	,	PUNCT
easat-8719	425	31	p.	p.	NOUN
easat-8719	425	32	103079	103079	NUM
easat-8719	425	33	,	,	PUNCT
easat-8719	425	34	2022	2022	NUM
easat-8719	425	35	.	.	PUNCT
easat-8719	426	1	[	[	X
easat-8719	426	2	37	37	NUM
easat-8719	426	3	]	]	PUNCT
easat-8719	426	4	k.	k.	PROPN
easat-8719	426	5	ardillah	ardillah	PROPN
easat-8719	426	6	and	and	CCONJ
easat-8719	426	7	y.	y.	PROPN
easat-8719	426	8	m.	m.	PROPN
easat-8719	426	9	rusli	rusli	PROPN
easat-8719	426	10	,	,	PUNCT
easat-8719	426	11	"	"	PUNCT
easat-8719	426	12	the	the	DET
easat-8719	426	13	effect	effect	NOUN
easat-8719	426	14	of	of	ADP
easat-8719	426	15	corporate	corporate	ADJ
easat-8719	426	16	governance	governance	NOUN
easat-8719	426	17	structures	structure	NOUN
easat-8719	426	18	,	,	PUNCT
easat-8719	426	19	environmental	environmental	ADJ
easat-8719	426	20	performance	performance	NOUN
easat-8719	426	21	,	,	PUNCT
easat-8719	426	22	and	and	CCONJ
easat-8719	426	23	media	medium	NOUN
easat-8719	426	24	coverages	coverage	NOUN
easat-8719	426	25	to	to	ADP
easat-8719	426	26	carbon	carbon	NOUN
easat-8719	426	27	emissions	emission	NOUN
easat-8719	426	28	disclosure	disclosure	NOUN
easat-8719	426	29	,	,	PUNCT
easat-8719	426	30	"	"	PUNCT
easat-8719	426	31	ultimaccounting	ultimaccounte	VERB
easat-8719	426	32	jurnal	jurnal	ADJ
easat-8719	426	33	ilmu	ilmu	PROPN
easat-8719	426	34	akuntansi	akuntansi	PROPN
easat-8719	426	35	,	,	PUNCT
easat-8719	426	36	vol	vol	NOUN
easat-8719	426	37	.	.	PROPN
easat-8719	426	38	14	14	NUM
easat-8719	426	39	,	,	PUNCT
easat-8719	426	40	no	no	INTJ
easat-8719	426	41	.	.	NOUN
easat-8719	426	42	2	2	NUM
easat-8719	426	43	,	,	PUNCT
easat-8719	426	44	pp	pp	ADJ
easat-8719	426	45	.	.	PUNCT
easat-8719	427	1	246	246	NUM
easat-8719	427	2	-	-	SYM
easat-8719	427	3	263	263	NUM
easat-8719	427	4	,	,	PUNCT
easat-8719	427	5	2022	2022	NUM
easat-8719	427	6	.	.	PUNCT
easat-8719	428	1	[	[	X
easat-8719	428	2	38	38	NUM
easat-8719	428	3	]	]	PUNCT
easat-8719	428	4	r.	r.	PROPN
easat-8719	428	5	barroso	barroso	PROPN
easat-8719	428	6	,	,	PUNCT
easat-8719	428	7	t.	t.	PROPN
easat-8719	428	8	duan	duan	PROPN
easat-8719	428	9	,	,	PUNCT
easat-8719	428	10	s.	s.	PROPN
easat-8719	428	11	s.	s.	PROPN
easat-8719	428	12	guo	guo	PROPN
easat-8719	428	13	,	,	PUNCT
easat-8719	428	14	and	and	CCONJ
easat-8719	428	15	o.	o.	PROPN
easat-8719	428	16	kowalewski	kowalewski	PROPN
easat-8719	428	17	,	,	PUNCT
easat-8719	428	18	"	"	PUNCT
easat-8719	428	19	board	board	NOUN
easat-8719	428	20	gender	gender	NOUN
easat-8719	428	21	diversity	diversity	NOUN
easat-8719	428	22	reform	reform	NOUN
easat-8719	428	23	and	and	CCONJ
easat-8719	428	24	corporate	corporate	ADJ
easat-8719	428	25	carbon	carbon	NOUN
easat-8719	428	26	emissions	emission	NOUN
easat-8719	428	27	,	,	PUNCT
easat-8719	428	28	"	"	PUNCT
easat-8719	428	29	journal	journal	NOUN
easat-8719	428	30	of	of	ADP
easat-8719	428	31	corporate	corporate	ADJ
easat-8719	428	32	finance	finance	NOUN
easat-8719	428	33	,	,	PUNCT
easat-8719	428	34	vol	vol	NOUN
easat-8719	428	35	.	.	PROPN
easat-8719	428	36	87	87	NUM
easat-8719	428	37	,	,	PUNCT
easat-8719	428	38	p.	p.	NOUN
easat-8719	428	39	102616	102616	NUM
easat-8719	428	40	,	,	PUNCT
easat-8719	428	41	2024	2024	NUM
easat-8719	428	42	.	.	PUNCT
easat-8719	429	1	https://doi.org/10.1016/b978-0-12-813519-8.00005-4	https://doi.org/10.1016/b978-0-12-813519-8.00005-4	PROPN
easat-8719	429	2	https://doi.org/10.1016/b978-0-12-813519-8.00005-4	https://doi.org/10.1016/b978-0-12-813519-8.00005-4	PROPN
easat-8719	429	3	https://doi.org/10.30630/jipb.v14i1.749	https://doi.org/10.30630/jipb.v14i1.749	PROPN