id	sid	tid	token	lemma	pos
easat-9011	1	1	edelweiss	edelweiss	PROPN
easat-9011	1	2	applied	apply	VERB
easat-9011	1	3	science	science	NOUN
easat-9011	1	4	and	and	CCONJ
easat-9011	1	5	technology	technology	NOUN
easat-9011	1	6	issn	issn	PROPN
easat-9011	1	7	:	:	PUNCT
easat-9011	1	8	2576	2576	NUM
easat-9011	1	9	-	-	SYM
easat-9011	1	10	8484	8484	NUM
easat-9011	1	11	vol	vol	NOUN
easat-9011	1	12	.	.	PROPN
easat-9011	2	1	9	9	NUM
easat-9011	2	2	,	,	PUNCT
easat-9011	2	3	no	no	INTJ
easat-9011	2	4	.	.	NOUN
easat-9011	2	5	7	7	NUM
easat-9011	2	6	,	,	PUNCT
easat-9011	2	7	1797	1797	NUM
easat-9011	2	8	-	-	SYM
easat-9011	2	9	1815	1815	NUM
easat-9011	2	10	2025	2025	NUM
easat-9011	2	11	publisher	publisher	NOUN
easat-9011	2	12	:	:	PUNCT
easat-9011	2	13	learning	learn	VERB
easat-9011	2	14	gate	gate	NOUN
easat-9011	2	15	doi	doi	PROPN
easat-9011	2	16	:	:	PUNCT
easat-9011	2	17	10.55214/2576	10.55214/2576	NUM
easat-9011	2	18	-	-	NUM
easat-9011	2	19	8484.v9i7.9011	8484.v9i7.9011	NUM
easat-9011	2	20	©	©	PROPN
easat-9011	2	21	2025	2025	NUM
easat-9011	2	22	by	by	ADP
easat-9011	2	23	the	the	DET
easat-9011	2	24	authors	author	NOUN
easat-9011	2	25	;	;	PUNCT
easat-9011	2	26	licensee	licensee	PROPN
easat-9011	2	27	learning	learning	NOUN
easat-9011	2	28	gate	gate	NOUN
easat-9011	3	1	©	©	PROPN
easat-9011	3	2	2025	2025	NUM
easat-9011	3	3	by	by	ADP
easat-9011	3	4	the	the	DET
easat-9011	3	5	authors	author	NOUN
easat-9011	3	6	;	;	PUNCT
easat-9011	3	7	licensee	licensee	PROPN
easat-9011	3	8	learning	learning	NOUN
easat-9011	3	9	gate	gate	NOUN
easat-9011	3	10	history	history	NOUN
easat-9011	3	11	:	:	PUNCT
easat-9011	3	12	received	receive	VERB
easat-9011	3	13	:	:	PUNCT
easat-9011	3	14	26	26	NUM
easat-9011	3	15	may	may	PROPN
easat-9011	3	16	2025	2025	NUM
easat-9011	3	17	;	;	PUNCT
easat-9011	3	18	revised	revise	VERB
easat-9011	3	19	:	:	PUNCT
easat-9011	3	20	7	7	NUM
easat-9011	3	21	july	july	NOUN
easat-9011	3	22	2025	2025	NUM
easat-9011	3	23	;	;	PUNCT
easat-9011	3	24	accepted	accept	VERB
easat-9011	3	25	:	:	PUNCT
easat-9011	3	26	10	10	NUM
easat-9011	3	27	july	july	PROPN
easat-9011	3	28	2025	2025	NUM
easat-9011	3	29	;	;	PUNCT
easat-9011	3	30	published	publish	VERB
easat-9011	3	31	:	:	PUNCT
easat-9011	3	32	22	22	NUM
easat-9011	3	33	july	july	PROPN
easat-9011	3	34	2025	2025	NUM
easat-9011	3	35	*	*	PUNCT
easat-9011	3	36	correspondence	correspondence	NOUN
easat-9011	3	37	:	:	PUNCT
easat-9011	3	38	abdulahadmohdsalleh@gmail.com	abdulahadmohdsalleh@gmail.com	X
easat-9011	4	1	financial	financial	ADJ
easat-9011	4	2	attributes	attribute	NOUN
easat-9011	4	3	,	,	PUNCT
easat-9011	4	4	corporate	corporate	ADJ
easat-9011	4	5	governance	governance	NOUN
easat-9011	4	6	and	and	CCONJ
easat-9011	4	7	tax	tax	NOUN
easat-9011	4	8	avoidance	avoidance	NOUN
easat-9011	4	9	among	among	ADP
easat-9011	4	10	malaysian	malaysian	ADJ
easat-9011	4	11	listed	list	VERB
easat-9011	4	12	companies	company	NOUN
easat-9011	4	13	:	:	PUNCT
easat-9011	4	14	the	the	DET
easat-9011	4	15	moderating	moderate	VERB
easat-9011	4	16	effect	effect	NOUN
easat-9011	4	17	of	of	ADP
easat-9011	4	18	managerial	managerial	ADJ
easat-9011	4	19	ownership	ownership	NOUN
easat-9011	4	20	abdul	abdul	PROPN
easat-9011	4	21	ahad	ahad	PROPN
easat-9011	4	22	aks	aks	PROPN
easat-9011	4	23	mohd	mohd	PROPN
easat-9011	4	24	salleh1	salleh1	PROPN
easat-9011	4	25	*	*	PROPN
easat-9011	4	26	,	,	PUNCT
easat-9011	4	27	aza	aza	PROPN
easat-9011	4	28	azlina	azlina	PROPN
easat-9011	4	29	md	md	PROPN
easat-9011	4	30	kassim2	kassim2	PROPN
easat-9011	4	31	,	,	PUNCT
easat-9011	4	32	ahmad	ahmad	PROPN
easat-9011	4	33	haruna	haruna	PROPN
easat-9011	4	34	abubakar3	abubakar3	PROPN
easat-9011	5	1	1,2,3graduate	1,2,3graduate	NUM
easat-9011	5	2	school	school	NOUN
easat-9011	5	3	of	of	ADP
easat-9011	5	4	management	management	NOUN
easat-9011	5	5	,	,	PUNCT
easat-9011	5	6	management	management	NOUN
easat-9011	5	7	and	and	CCONJ
easat-9011	5	8	science	science	NOUN
easat-9011	5	9	university	university	PROPN
easat-9011	5	10	,	,	PUNCT
easat-9011	5	11	selangor	selangor	PROPN
easat-9011	5	12	,	,	PUNCT
easat-9011	5	13	malaysia	malaysia	PROPN
easat-9011	5	14	;	;	PUNCT
easat-9011	5	15	abdulahadmohdsalleh@gmail.com	abdulahadmohdsalleh@gmail.com	X
easat-9011	5	16	(	(	PUNCT
easat-9011	5	17	a.a.a.m.s	a.a.a.m.s	PROPN
easat-9011	5	18	.	.	PUNCT
easat-9011	5	19	)	)	PUNCT
easat-9011	5	20	.	.	PUNCT
easat-9011	6	1	abstract	abstract	ADJ
easat-9011	6	2	:	:	PUNCT
easat-9011	6	3	governments	government	NOUN
easat-9011	6	4	rely	rely	VERB
easat-9011	6	5	on	on	ADP
easat-9011	6	6	corporate	corporate	ADJ
easat-9011	6	7	tax	tax	NOUN
easat-9011	6	8	as	as	ADP
easat-9011	6	9	a	a	DET
easat-9011	6	10	primary	primary	ADJ
easat-9011	6	11	source	source	NOUN
easat-9011	6	12	of	of	ADP
easat-9011	6	13	revenue	revenue	NOUN
easat-9011	6	14	.	.	PUNCT
easat-9011	7	1	nevertheless	nevertheless	ADV
easat-9011	7	2	,	,	PUNCT
easat-9011	7	3	premeditated	premeditated	ADJ
easat-9011	7	4	conduct	conduct	NOUN
easat-9011	7	5	by	by	ADP
easat-9011	7	6	corporations	corporation	NOUN
easat-9011	7	7	to	to	PART
easat-9011	7	8	invade	invade	VERB
easat-9011	7	9	tax	tax	NOUN
easat-9011	7	10	via	via	ADP
easat-9011	7	11	avoidance	avoidance	NOUN
easat-9011	7	12	strategies	strategy	NOUN
easat-9011	7	13	directly	directly	ADV
easat-9011	7	14	hinders	hinder	VERB
easat-9011	7	15	the	the	DET
easat-9011	7	16	nations	nation	NOUN
easat-9011	7	17	growth	growth	NOUN
easat-9011	7	18	.	.	PUNCT
easat-9011	8	1	this	this	DET
easat-9011	8	2	study	study	NOUN
easat-9011	8	3	investigates	investigate	VERB
easat-9011	8	4	specifically	specifically	ADV
easat-9011	8	5	the	the	DET
easat-9011	8	6	relationship	relationship	NOUN
easat-9011	8	7	between	between	ADP
easat-9011	8	8	selected	select	VERB
easat-9011	8	9	financial	financial	ADJ
easat-9011	8	10	attributes	attribute	NOUN
easat-9011	8	11	(	(	PUNCT
easat-9011	8	12	profitability	profitability	NOUN
easat-9011	8	13	and	and	CCONJ
easat-9011	8	14	leverage	leverage	NOUN
easat-9011	8	15	)	)	PUNCT
easat-9011	8	16	and	and	CCONJ
easat-9011	8	17	corporate	corporate	ADJ
easat-9011	8	18	governance	governance	NOUN
easat-9011	8	19	attributes	attribute	NOUN
easat-9011	8	20	(	(	PUNCT
easat-9011	8	21	board	board	NOUN
easat-9011	8	22	size	size	NOUN
easat-9011	8	23	,	,	PUNCT
easat-9011	8	24	director	director	NOUN
easat-9011	8	25	competency	competency	NOUN
easat-9011	8	26	,	,	PUNCT
easat-9011	8	27	the	the	DET
easat-9011	8	28	presence	presence	NOUN
easat-9011	8	29	of	of	ADP
easat-9011	8	30	female	female	ADJ
easat-9011	8	31	directors	director	NOUN
easat-9011	8	32	,	,	PUNCT
easat-9011	8	33	director	director	NOUN
easat-9011	8	34	remuneration	remuneration	NOUN
easat-9011	8	35	,	,	PUNCT
easat-9011	8	36	and	and	CCONJ
easat-9011	8	37	ceo	ceo	NOUN
easat-9011	8	38	duality	duality	NOUN
easat-9011	8	39	)	)	PUNCT
easat-9011	8	40	towards	towards	ADP
easat-9011	8	41	corporate	corporate	ADJ
easat-9011	8	42	tax	tax	NOUN
easat-9011	8	43	avoidance	avoidance	NOUN
easat-9011	8	44	among	among	ADP
easat-9011	8	45	companies	company	NOUN
easat-9011	8	46	listed	list	VERB
easat-9011	8	47	on	on	ADP
easat-9011	8	48	bursa	bursa	PROPN
easat-9011	8	49	malaysia	malaysia	PROPN
easat-9011	8	50	's	's	PART
easat-9011	8	51	main	main	ADJ
easat-9011	8	52	market	market	NOUN
easat-9011	8	53	.	.	PUNCT
easat-9011	9	1	additionally	additionally	ADV
easat-9011	9	2	,	,	PUNCT
easat-9011	9	3	the	the	DET
easat-9011	9	4	research	research	NOUN
easat-9011	9	5	explores	explore	VERB
easat-9011	9	6	the	the	DET
easat-9011	9	7	moderation	moderation	NOUN
easat-9011	9	8	effect	effect	NOUN
easat-9011	9	9	of	of	ADP
easat-9011	9	10	managerial	managerial	ADJ
easat-9011	9	11	ownership	ownership	NOUN
easat-9011	9	12	on	on	ADP
easat-9011	9	13	the	the	DET
easat-9011	9	14	relationships	relationship	NOUN
easat-9011	9	15	between	between	ADP
easat-9011	9	16	these	these	DET
easat-9011	9	17	variables	variable	NOUN
easat-9011	9	18	.	.	PUNCT
easat-9011	10	1	the	the	DET
easat-9011	10	2	study	study	NOUN
easat-9011	10	3	uses	use	VERB
easat-9011	10	4	panel	panel	NOUN
easat-9011	10	5	data	datum	NOUN
easat-9011	10	6	from	from	ADP
easat-9011	10	7	300	300	NUM
easat-9011	10	8	publicly	publicly	ADV
easat-9011	10	9	traded	trade	VERB
easat-9011	10	10	malaysian	malaysian	ADJ
easat-9011	10	11	companies	company	NOUN
easat-9011	10	12	from	from	ADP
easat-9011	10	13	their	their	PRON
easat-9011	10	14	annual	annual	ADJ
easat-9011	10	15	reports	report	NOUN
easat-9011	10	16	and	and	CCONJ
easat-9011	10	17	financial	financial	ADJ
easat-9011	10	18	databases	database	NOUN
easat-9011	10	19	in	in	ADP
easat-9011	10	20	2021	2021	NUM
easat-9011	10	21	,	,	PUNCT
easat-9011	10	22	2022	2022	NUM
easat-9011	10	23	,	,	PUNCT
easat-9011	10	24	and	and	CCONJ
easat-9011	10	25	2023	2023	NUM
easat-9011	10	26	.	.	PUNCT
easat-9011	11	1	panel	panel	NOUN
easat-9011	11	2	data	data	PROPN
easat-9011	11	3	regression	regression	NOUN
easat-9011	11	4	with	with	ADP
easat-9011	11	5	panel	panel	NOUN
easat-9011	11	6	corrected	correct	VERB
easat-9011	11	7	standard	standard	ADJ
easat-9011	11	8	errors	error	NOUN
easat-9011	11	9	(	(	PUNCT
easat-9011	11	10	pcse	pcse	NOUN
easat-9011	11	11	)	)	PUNCT
easat-9011	11	12	is	be	AUX
easat-9011	11	13	used	use	VERB
easat-9011	11	14	to	to	PART
easat-9011	11	15	manage	manage	VERB
easat-9011	11	16	autocorrelation	autocorrelation	NOUN
easat-9011	11	17	and	and	CCONJ
easat-9011	11	18	heteroscedasticity	heteroscedasticity	NOUN
easat-9011	11	19	,	,	PUNCT
easat-9011	11	20	based	base	VERB
easat-9011	11	21	on	on	ADP
easat-9011	11	22	agency	agency	NOUN
easat-9011	11	23	theory	theory	NOUN
easat-9011	11	24	and	and	CCONJ
easat-9011	11	25	tax	tax	NOUN
easat-9011	11	26	planning	planning	NOUN
easat-9011	11	27	theory	theory	NOUN
easat-9011	11	28	.	.	PUNCT
easat-9011	12	1	the	the	DET
easat-9011	12	2	study	study	NOUN
easat-9011	12	3	found	find	VERB
easat-9011	12	4	a	a	DET
easat-9011	12	5	substantial	substantial	ADJ
easat-9011	12	6	negative	negative	ADJ
easat-9011	12	7	correlation	correlation	NOUN
easat-9011	12	8	between	between	ADP
easat-9011	12	9	profitability	profitability	NOUN
easat-9011	12	10	measured	measure	VERB
easat-9011	12	11	by	by	ADP
easat-9011	12	12	return	return	NOUN
easat-9011	12	13	on	on	ADP
easat-9011	12	14	equity	equity	NOUN
easat-9011	12	15	.	.	PUNCT
easat-9011	13	1	however	however	ADV
easat-9011	13	2	,	,	PUNCT
easat-9011	13	3	leverage	leverage	NOUN
easat-9011	13	4	exhibited	exhibit	VERB
easat-9011	13	5	strong	strong	ADJ
easat-9011	13	6	positive	positive	ADJ
easat-9011	13	7	correlation	correlation	NOUN
easat-9011	13	8	with	with	ADP
easat-9011	13	9	corporate	corporate	ADJ
easat-9011	13	10	tax	tax	NOUN
easat-9011	13	11	avoidance	avoidance	NOUN
easat-9011	13	12	.	.	PUNCT
easat-9011	14	1	managerial	managerial	ADJ
easat-9011	14	2	ownership	ownership	NOUN
easat-9011	14	3	considerably	considerably	ADV
easat-9011	14	4	mitigated	mitigate	VERB
easat-9011	14	5	the	the	DET
easat-9011	14	6	effects	effect	NOUN
easat-9011	14	7	of	of	ADP
easat-9011	14	8	board	board	NOUN
easat-9011	14	9	size	size	NOUN
easat-9011	14	10	,	,	PUNCT
easat-9011	14	11	number	number	NOUN
easat-9011	14	12	of	of	ADP
easat-9011	14	13	female	female	ADJ
easat-9011	14	14	director	director	NOUN
easat-9011	14	15	representation	representation	NOUN
easat-9011	14	16	in	in	ADP
easat-9011	14	17	the	the	DET
easat-9011	14	18	company	company	NOUN
easat-9011	14	19	,	,	PUNCT
easat-9011	14	20	and	and	CCONJ
easat-9011	14	21	director	director	NOUN
easat-9011	14	22	remuneration	remuneration	NOUN
easat-9011	14	23	on	on	ADP
easat-9011	14	24	corporate	corporate	ADJ
easat-9011	14	25	tax	tax	NOUN
easat-9011	14	26	avoidance	avoidance	NOUN
easat-9011	14	27	.	.	PUNCT
easat-9011	15	1	developing	develop	VERB
easat-9011	15	2	market	market	NOUN
easat-9011	15	3	policymakers	policymaker	NOUN
easat-9011	15	4	and	and	CCONJ
easat-9011	15	5	regulators	regulator	NOUN
easat-9011	15	6	can	can	AUX
easat-9011	15	7	use	use	VERB
easat-9011	15	8	these	these	DET
easat-9011	15	9	findings	finding	NOUN
easat-9011	15	10	to	to	ADP
easat-9011	15	11	their	their	PRON
easat-9011	15	12	advantage	advantage	NOUN
easat-9011	15	13	in	in	ADP
easat-9011	15	14	their	their	PRON
easat-9011	15	15	pursuit	pursuit	NOUN
easat-9011	15	16	of	of	ADP
easat-9011	15	17	ethical	ethical	ADJ
easat-9011	15	18	tax	tax	NOUN
easat-9011	15	19	governance	governance	NOUN
easat-9011	15	20	.	.	PUNCT
easat-9011	16	1	keywords	keyword	NOUN
easat-9011	16	2	:	:	PUNCT
easat-9011	16	3	board	board	NOUN
easat-9011	16	4	structure	structure	NOUN
easat-9011	16	5	,	,	PUNCT
easat-9011	16	6	ceo	ceo	NOUN
easat-9011	16	7	duality	duality	NOUN
easat-9011	16	8	,	,	PUNCT
easat-9011	16	9	company	company	NOUN
easat-9011	16	10	governance	governance	NOUN
easat-9011	16	11	,	,	PUNCT
easat-9011	16	12	corporate	corporate	ADJ
easat-9011	16	13	tax	tax	NOUN
easat-9011	16	14	avoidance	avoidance	NOUN
easat-9011	16	15	,	,	PUNCT
easat-9011	16	16	effective	effective	ADJ
easat-9011	16	17	tax	tax	NOUN
easat-9011	16	18	rate	rate	NOUN
easat-9011	16	19	,	,	PUNCT
easat-9011	16	20	leverage	leverage	NOUN
easat-9011	16	21	,	,	PUNCT
easat-9011	16	22	malaysia	malaysia	NOUN
easat-9011	16	23	,	,	PUNCT
easat-9011	16	24	managerial	managerial	ADJ
easat-9011	16	25	ownership	ownership	NOUN
easat-9011	16	26	,	,	PUNCT
easat-9011	16	27	profitability	profitability	NOUN
easat-9011	16	28	.	.	PUNCT
easat-9011	17	1	1	1	X
easat-9011	17	2	.	.	X
easat-9011	17	3	introduction	introduction	NOUN
easat-9011	17	4	funding	fund	VERB
easat-9011	17	5	essential	essential	ADJ
easat-9011	17	6	public	public	ADJ
easat-9011	17	7	services	service	NOUN
easat-9011	17	8	like	like	ADP
easat-9011	17	9	healthcare	healthcare	NOUN
easat-9011	17	10	,	,	PUNCT
easat-9011	17	11	education	education	NOUN
easat-9011	17	12	,	,	PUNCT
easat-9011	17	13	and	and	CCONJ
easat-9011	17	14	infrastructure	infrastructure	NOUN
easat-9011	17	15	is	be	AUX
easat-9011	17	16	directly	directly	ADV
easat-9011	17	17	contributed	contribute	VERB
easat-9011	17	18	by	by	ADP
easat-9011	17	19	corporate	corporate	ADJ
easat-9011	17	20	tax	tax	NOUN
easat-9011	17	21	revenues	revenue	NOUN
easat-9011	17	22	which	which	PRON
easat-9011	17	23	validates	validate	VERB
easat-9011	17	24	the	the	DET
easat-9011	17	25	reason	reason	NOUN
easat-9011	17	26	these	these	DET
easat-9011	17	27	taxes	taxis	NOUN
easat-9011	17	28	are	be	AUX
easat-9011	17	29	predominantly	predominantly	ADV
easat-9011	17	30	crucial	crucial	ADJ
easat-9011	17	31	for	for	ADP
easat-9011	17	32	national	national	ADJ
easat-9011	17	33	development	development	NOUN
easat-9011	17	34	.	.	PUNCT
easat-9011	18	1	in	in	ADP
easat-9011	18	2	developing	develop	VERB
easat-9011	18	3	countries	country	NOUN
easat-9011	18	4	like	like	ADP
easat-9011	18	5	malaysia	malaysia	PROPN
easat-9011	18	6	,	,	PUNCT
easat-9011	18	7	the	the	DET
easat-9011	18	8	growing	grow	VERB
easat-9011	18	9	practice	practice	NOUN
easat-9011	18	10	of	of	ADP
easat-9011	18	11	corporate	corporate	ADJ
easat-9011	18	12	tax	tax	NOUN
easat-9011	18	13	avoidance	avoidance	NOUN
easat-9011	18	14	(	(	PUNCT
easat-9011	18	15	cta	cta	PROPN
easat-9011	18	16	)	)	PUNCT
easat-9011	18	17	involving	involve	VERB
easat-9011	18	18	companies	company	NOUN
easat-9011	18	19	exploiting	exploit	VERB
easat-9011	18	20	legal	legal	ADJ
easat-9011	18	21	provisions	provision	NOUN
easat-9011	18	22	to	to	PART
easat-9011	18	23	minimize	minimize	VERB
easat-9011	18	24	their	their	PRON
easat-9011	18	25	tax	tax	NOUN
easat-9011	18	26	obligations	obligation	NOUN
easat-9011	18	27	,	,	PUNCT
easat-9011	18	28	imposes	impose	VERB
easat-9011	18	29	threat	threat	NOUN
easat-9011	18	30	to	to	ADP
easat-9011	18	31	its	its	PRON
easat-9011	18	32	financial	financial	ADJ
easat-9011	18	33	stability	stability	NOUN
easat-9011	18	34	and	and	CCONJ
easat-9011	18	35	public	public	ADJ
easat-9011	18	36	trust	trust	NOUN
easat-9011	19	1	[	[	X
easat-9011	19	2	1	1	NUM
easat-9011	19	3	,	,	PUNCT
easat-9011	19	4	2	2	NUM
easat-9011	19	5	]	]	PUNCT
easat-9011	19	6	.	.	PUNCT
easat-9011	20	1	cta	cta	PROPN
easat-9011	20	2	raises	raise	VERB
easat-9011	20	3	significant	significant	ADJ
easat-9011	20	4	ethical	ethical	ADJ
easat-9011	20	5	and	and	CCONJ
easat-9011	20	6	governance	governance	NOUN
easat-9011	20	7	challenges	challenge	NOUN
easat-9011	20	8	in	in	ADP
easat-9011	20	9	areas	area	NOUN
easat-9011	20	10	of	of	ADP
easat-9011	20	11	economic	economic	ADJ
easat-9011	20	12	disparity	disparity	NOUN
easat-9011	20	13	and	and	CCONJ
easat-9011	20	14	budgetary	budgetary	ADJ
easat-9011	20	15	restrictions	restriction	NOUN
easat-9011	20	16	although	although	SCONJ
easat-9011	20	17	it	it	PRON
easat-9011	20	18	is	be	AUX
easat-9011	20	19	likely	likely	ADV
easat-9011	20	20	legally	legally	ADV
easat-9011	20	21	correct	correct	ADJ
easat-9011	20	22	.	.	PUNCT
easat-9011	21	1	ganesan	ganesan	PROPN
easat-9011	21	2	,	,	PUNCT
easat-9011	21	3	et	et	PROPN
easat-9011	21	4	al	al	PROPN
easat-9011	21	5	.	.	PUNCT
easat-9011	22	1	[	[	X
easat-9011	22	2	3	3	X
easat-9011	22	3	]	]	PUNCT
easat-9011	22	4	and	and	CCONJ
easat-9011	22	5	jiang	jiang	PROPN
easat-9011	22	6	,	,	PUNCT
easat-9011	22	7	et	et	PROPN
easat-9011	22	8	al	al	PROPN
easat-9011	22	9	.	.	PUNCT
easat-9011	23	1	[	[	X
easat-9011	23	2	4	4	X
easat-9011	23	3	]	]	PUNCT
easat-9011	23	4	emphasize	emphasize	VERB
easat-9011	23	5	that	that	SCONJ
easat-9011	23	6	the	the	DET
easat-9011	23	7	discrepancy	discrepancy	NOUN
easat-9011	23	8	between	between	ADP
easat-9011	23	9	legal	legal	ADJ
easat-9011	23	10	expectations	expectation	NOUN
easat-9011	23	11	and	and	CCONJ
easat-9011	23	12	actual	actual	ADJ
easat-9011	23	13	practices	practice	NOUN
easat-9011	23	14	implies	imply	VERB
easat-9011	23	15	that	that	SCONJ
easat-9011	23	16	internal	internal	ADJ
easat-9011	23	17	dynamics	dynamic	NOUN
easat-9011	23	18	,	,	PUNCT
easat-9011	23	19	particularly	particularly	ADV
easat-9011	23	20	financial	financial	ADJ
easat-9011	23	21	attributes	attribute	NOUN
easat-9011	23	22	and	and	CCONJ
easat-9011	23	23	governance	governance	NOUN
easat-9011	23	24	structures	structure	NOUN
easat-9011	23	25	,	,	PUNCT
easat-9011	23	26	have	have	VERB
easat-9011	23	27	a	a	DET
easat-9011	23	28	great	great	ADJ
easat-9011	23	29	impact	impact	NOUN
easat-9011	23	30	on	on	ADP
easat-9011	23	31	tax	tax	NOUN
easat-9011	23	32	related	relate	VERB
easat-9011	23	33	decisions	decision	NOUN
easat-9011	23	34	.	.	PUNCT
easat-9011	24	1	therefore	therefore	ADV
easat-9011	24	2	,	,	PUNCT
easat-9011	24	3	to	to	PART
easat-9011	24	4	comprehend	comprehend	VERB
easat-9011	24	5	tax	tax	NOUN
easat-9011	24	6	strategies	strategy	NOUN
easat-9011	24	7	further	far	ADV
easat-9011	24	8	,	,	PUNCT
easat-9011	24	9	it	it	PRON
easat-9011	24	10	becomes	become	VERB
easat-9011	24	11	essential	essential	ADJ
easat-9011	24	12	to	to	PART
easat-9011	24	13	understand	understand	VERB
easat-9011	24	14	the	the	DET
easat-9011	24	15	metrics	metric	NOUN
easat-9011	24	16	of	of	ADP
easat-9011	24	17	leverage	leverage	NOUN
easat-9011	24	18	and	and	CCONJ
easat-9011	24	19	profitability	profitability	NOUN
easat-9011	24	20	which	which	PRON
easat-9011	24	21	serve	serve	VERB
easat-9011	24	22	as	as	ADP
easat-9011	24	23	key	key	ADJ
easat-9011	24	24	economic	economic	ADJ
easat-9011	24	25	factors	factor	NOUN
easat-9011	24	26	.	.	PUNCT
easat-9011	25	1	leveraging	leverage	VERB
easat-9011	25	2	debt	debt	NOUN
easat-9011	25	3	can	can	AUX
easat-9011	25	4	result	result	VERB
easat-9011	25	5	in	in	ADP
easat-9011	25	6	tax	tax	NOUN
easat-9011	25	7	savings	saving	NOUN
easat-9011	25	8	through	through	ADP
easat-9011	25	9	deductible	deductible	ADJ
easat-9011	25	10	interest	interest	NOUN
easat-9011	25	11	expenses	expense	NOUN
easat-9011	25	12	,	,	PUNCT
easat-9011	25	13	while	while	SCONJ
easat-9011	25	14	profitability	profitability	NOUN
easat-9011	25	15	enables	enable	VERB
easat-9011	25	16	businesses	business	NOUN
easat-9011	25	17	to	to	PART
easat-9011	25	18	decrease	decrease	VERB
easat-9011	25	19	their	their	PRON
easat-9011	25	20	tax	tax	NOUN
easat-9011	25	21	burden	burden	NOUN
easat-9011	25	22	.	.	PUNCT
easat-9011	26	1	however	however	ADV
easat-9011	26	2	,	,	PUNCT
easat-9011	26	3	the	the	DET
easat-9011	26	4	extent	extent	NOUN
easat-9011	26	5	to	to	PART
easat-9011	26	6	which	which	PRON
easat-9011	26	7	these	these	PRON
easat-9011	26	8	attributes	attribute	VERB
easat-9011	26	9	influence	influence	NOUN
easat-9011	26	10	tax	tax	NOUN
easat-9011	26	11	behaviors	behavior	NOUN
easat-9011	26	12	may	may	AUX
easat-9011	26	13	be	be	AUX
easat-9011	26	14	contingent	contingent	ADJ
easat-9011	26	15	upon	upon	SCONJ
easat-9011	26	16	the	the	DET
easat-9011	26	17	efficacy	efficacy	NOUN
easat-9011	26	18	of	of	ADP
easat-9011	26	19	internal	internal	ADJ
easat-9011	26	20	governance	governance	NOUN
easat-9011	26	21	.	.	PUNCT
easat-9011	27	1	even	even	ADV
easat-9011	27	2	profitable	profitable	ADJ
easat-9011	27	3	organizations	organization	NOUN
easat-9011	27	4	may	may	AUX
easat-9011	27	5	implement	implement	VERB
easat-9011	27	6	aggressive	aggressive	ADJ
easat-9011	27	7	strategies	strategy	NOUN
easat-9011	27	8	in	in	ADP
easat-9011	27	9	the	the	DET
easat-9011	27	10	absence	absence	NOUN
easat-9011	27	11	of	of	ADP
easat-9011	27	12	effective	effective	ADJ
easat-9011	27	13	board	board	NOUN
easat-9011	27	14	supervision	supervision	NOUN
easat-9011	27	15	[	[	X
easat-9011	27	16	1	1	NUM
easat-9011	27	17	,	,	PUNCT
easat-9011	27	18	5	5	NUM
easat-9011	27	19	]	]	PUNCT
easat-9011	27	20	.	.	PUNCT
easat-9011	28	1	however	however	ADV
easat-9011	28	2	,	,	PUNCT
easat-9011	28	3	companies	company	NOUN
easat-9011	28	4	which	which	PRON
easat-9011	28	5	hold	hold	VERB
easat-9011	28	6	considerable	considerable	ADJ
easat-9011	28	7	amounts	amount	NOUN
easat-9011	28	8	of	of	ADP
easat-9011	28	9	debt	debt	NOUN
easat-9011	28	10	may	may	AUX
easat-9011	28	11	be	be	AUX
easat-9011	28	12	more	more	ADV
easat-9011	28	13	cautious	cautious	ADJ
easat-9011	28	14	while	while	SCONJ
easat-9011	28	15	dealing	deal	VERB
easat-9011	28	16	with	with	ADP
easat-9011	28	17	creditors	creditor	NOUN
easat-9011	28	18	,	,	PUNCT
easat-9011	28	19	even	even	ADV
easat-9011	28	20	if	if	SCONJ
easat-9011	28	21	debt	debt	NOUN
easat-9011	28	22	-	-	PUNCT
easat-9011	28	23	related	relate	VERB
easat-9011	28	24	tax	tax	NOUN
easat-9011	28	25	provisions	provision	NOUN
easat-9011	28	26	are	be	AUX
easat-9011	28	27	1798	1798	NUM
easat-9011	28	28	edelweiss	edelweiss	PROPN
easat-9011	28	29	applied	apply	VERB
easat-9011	28	30	science	science	NOUN
easat-9011	28	31	and	and	CCONJ
easat-9011	28	32	technology	technology	NOUN
easat-9011	28	33	issn	issn	PROPN
easat-9011	28	34	:	:	PUNCT
easat-9011	28	35	2576	2576	NUM
easat-9011	28	36	-	-	SYM
easat-9011	28	37	8484	8484	NUM
easat-9011	28	38	vol	vol	NOUN
easat-9011	28	39	.	.	PROPN
easat-9011	29	1	9	9	NUM
easat-9011	29	2	,	,	PUNCT
easat-9011	29	3	no	no	INTJ
easat-9011	29	4	.	.	NOUN
easat-9011	29	5	7	7	NUM
easat-9011	29	6	:	:	SYM
easat-9011	29	7	1797	1797	NUM
easat-9011	29	8	-	-	SYM
easat-9011	29	9	1815	1815	NUM
easat-9011	29	10	,	,	PUNCT
easat-9011	29	11	2025	2025	NUM
easat-9011	29	12	doi	doi	NOUN
easat-9011	29	13	:	:	PUNCT
easat-9011	29	14	10.55214/2576	10.55214/2576	NUM
easat-9011	29	15	-	-	NUM
easat-9011	29	16	8484.v9i7.9011	8484.v9i7.9011	NUM
easat-9011	29	17	©	©	PROPN
easat-9011	29	18	2025	2025	NUM
easat-9011	29	19	by	by	ADP
easat-9011	29	20	the	the	DET
easat-9011	29	21	authors	author	NOUN
easat-9011	29	22	;	;	PUNCT
easat-9011	29	23	licensee	licensee	PROPN
easat-9011	29	24	learning	learning	NOUN
easat-9011	29	25	gate	gate	VERB
easat-9011	29	26	advantageous	advantageous	ADJ
easat-9011	29	27	[	[	X
easat-9011	29	28	6	6	NUM
easat-9011	29	29	,	,	PUNCT
easat-9011	29	30	7	7	NUM
easat-9011	29	31	]	]	PUNCT
easat-9011	29	32	.	.	PUNCT
easat-9011	30	1	board	board	NOUN
easat-9011	30	2	characteristics	characteristic	NOUN
easat-9011	30	3	such	such	ADJ
easat-9011	30	4	as	as	ADP
easat-9011	30	5	size	size	NOUN
easat-9011	30	6	,	,	PUNCT
easat-9011	30	7	member	member	NOUN
easat-9011	30	8	expertise	expertise	NOUN
easat-9011	30	9	,	,	PUNCT
easat-9011	30	10	gender	gender	NOUN
easat-9011	30	11	diversity	diversity	NOUN
easat-9011	30	12	,	,	PUNCT
easat-9011	30	13	remuneration	remuneration	NOUN
easat-9011	30	14	,	,	PUNCT
easat-9011	30	15	and	and	CCONJ
easat-9011	30	16	the	the	DET
easat-9011	30	17	separation	separation	NOUN
easat-9011	30	18	of	of	ADP
easat-9011	30	19	ceo	ceo	NOUN
easat-9011	30	20	and	and	CCONJ
easat-9011	30	21	chair	chair	NOUN
easat-9011	30	22	roles	role	NOUN
easat-9011	30	23	are	be	AUX
easat-9011	30	24	key	key	ADJ
easat-9011	30	25	elements	element	NOUN
easat-9011	30	26	of	of	ADP
easat-9011	30	27	corporate	corporate	ADJ
easat-9011	30	28	governance	governance	NOUN
easat-9011	30	29	that	that	PRON
easat-9011	30	30	foster	foster	VERB
easat-9011	30	31	greater	great	ADJ
easat-9011	30	32	accountability	accountability	NOUN
easat-9011	30	33	and	and	CCONJ
easat-9011	30	34	regulatory	regulatory	ADJ
easat-9011	30	35	adherence	adherence	NOUN
easat-9011	30	36	.	.	PUNCT
easat-9011	31	1	a	a	DET
easat-9011	31	2	larger	large	ADJ
easat-9011	31	3	board	board	NOUN
easat-9011	31	4	may	may	AUX
easat-9011	31	5	enhance	enhance	VERB
easat-9011	31	6	oversight	oversight	NOUN
easat-9011	31	7	by	by	ADP
easat-9011	31	8	incorporating	incorporate	VERB
easat-9011	31	9	diverse	diverse	ADJ
easat-9011	31	10	viewpoints	viewpoint	NOUN
easat-9011	31	11	,	,	PUNCT
easat-9011	31	12	yet	yet	CCONJ
easat-9011	31	13	it	it	PRON
easat-9011	31	14	also	also	ADV
easat-9011	31	15	risks	risk	VERB
easat-9011	31	16	slower	slow	ADJ
easat-9011	31	17	decision	decision	NOUN
easat-9011	31	18	-	-	PUNCT
easat-9011	31	19	making	making	NOUN
easat-9011	31	20	due	due	ADJ
easat-9011	31	21	to	to	ADP
easat-9011	31	22	coordination	coordination	NOUN
easat-9011	31	23	challenges	challenge	NOUN
easat-9011	31	24	.	.	PUNCT
easat-9011	32	1	notably	notably	ADV
easat-9011	32	2	,	,	PUNCT
easat-9011	32	3	the	the	DET
easat-9011	32	4	inclusion	inclusion	NOUN
easat-9011	32	5	of	of	ADP
easat-9011	32	6	women	woman	NOUN
easat-9011	32	7	on	on	ADP
easat-9011	32	8	corporate	corporate	ADJ
easat-9011	32	9	boards	board	NOUN
easat-9011	32	10	has	have	AUX
easat-9011	32	11	been	be	AUX
easat-9011	32	12	consistently	consistently	ADV
easat-9011	32	13	linked	link	VERB
easat-9011	32	14	to	to	ADP
easat-9011	32	15	stronger	strong	ADJ
easat-9011	32	16	ethical	ethical	ADJ
easat-9011	32	17	stances	stance	NOUN
easat-9011	32	18	and	and	CCONJ
easat-9011	32	19	more	more	ADJ
easat-9011	32	20	prudent	prudent	ADJ
easat-9011	32	21	tax	tax	NOUN
easat-9011	32	22	strategies	strategy	NOUN
easat-9011	32	23	,	,	PUNCT
easat-9011	32	24	thereby	thereby	ADV
easat-9011	32	25	decreasing	decrease	VERB
easat-9011	32	26	the	the	DET
easat-9011	32	27	propensity	propensity	NOUN
easat-9011	32	28	for	for	ADP
easat-9011	32	29	aggressive	aggressive	ADJ
easat-9011	32	30	tax	tax	NOUN
easat-9011	32	31	behavior	behavior	NOUN
easat-9011	32	32	[	[	X
easat-9011	32	33	8	8	NUM
easat-9011	32	34	,	,	PUNCT
easat-9011	32	35	9	9	NUM
easat-9011	32	36	]	]	PUNCT
easat-9011	32	37	.	.	PUNCT
easat-9011	33	1	furthermore	furthermore	ADV
easat-9011	33	2	,	,	PUNCT
easat-9011	33	3	directors	director	NOUN
easat-9011	33	4	who	who	PRON
easat-9011	33	5	possess	possess	VERB
easat-9011	33	6	robust	robust	ADJ
easat-9011	33	7	financial	financial	ADJ
easat-9011	33	8	knowledge	knowledge	NOUN
easat-9011	33	9	contribute	contribute	VERB
easat-9011	33	10	more	more	ADV
easat-9011	33	11	effectively	effectively	ADV
easat-9011	33	12	to	to	ADP
easat-9011	33	13	the	the	DET
easat-9011	33	14	governance	governance	NOUN
easat-9011	33	15	process	process	NOUN
easat-9011	33	16	,	,	PUNCT
easat-9011	33	17	especially	especially	ADV
easat-9011	33	18	in	in	ADP
easat-9011	33	19	navigating	navigate	VERB
easat-9011	33	20	complex	complex	ADJ
easat-9011	33	21	tax	tax	NOUN
easat-9011	33	22	issues	issue	NOUN
easat-9011	33	23	and	and	CCONJ
easat-9011	33	24	ensuring	ensure	VERB
easat-9011	33	25	sound	sound	ADJ
easat-9011	33	26	fiscal	fiscal	ADJ
easat-9011	33	27	practices	practice	NOUN
easat-9011	33	28	[	[	X
easat-9011	33	29	3	3	NUM
easat-9011	33	30	,	,	PUNCT
easat-9011	33	31	5	5	NUM
easat-9011	33	32	]	]	PUNCT
easat-9011	33	33	.	.	PUNCT
easat-9011	34	1	in	in	ADP
easat-9011	34	2	the	the	DET
easat-9011	34	3	malaysian	malaysian	ADJ
easat-9011	34	4	context	context	NOUN
easat-9011	34	5	,	,	PUNCT
easat-9011	34	6	the	the	DET
easat-9011	34	7	functionality	functionality	NOUN
easat-9011	34	8	of	of	ADP
easat-9011	34	9	governance	governance	NOUN
easat-9011	34	10	frameworks	framework	NOUN
easat-9011	34	11	is	be	AUX
easat-9011	34	12	frequently	frequently	ADV
easat-9011	34	13	constrained	constrain	VERB
easat-9011	34	14	by	by	ADP
easat-9011	34	15	concentrated	concentrated	ADJ
easat-9011	34	16	ownership	ownership	NOUN
easat-9011	34	17	,	,	PUNCT
easat-9011	34	18	family	family	NOUN
easat-9011	34	19	-	-	PUNCT
easat-9011	34	20	centric	centric	ADJ
easat-9011	34	21	business	business	NOUN
easat-9011	34	22	traditions	tradition	NOUN
easat-9011	34	23	,	,	PUNCT
easat-9011	34	24	and	and	CCONJ
easat-9011	34	25	the	the	DET
easat-9011	34	26	blurring	blurring	NOUN
easat-9011	34	27	of	of	ADP
easat-9011	34	28	leadership	leadership	NOUN
easat-9011	34	29	responsibilities	responsibility	NOUN
easat-9011	34	30	.	.	PUNCT
easat-9011	35	1	a	a	DET
easat-9011	35	2	prime	prime	ADJ
easat-9011	35	3	concern	concern	NOUN
easat-9011	35	4	is	be	AUX
easat-9011	35	5	ceo	ceo	NOUN
easat-9011	35	6	duality	duality	NOUN
easat-9011	35	7	,	,	PUNCT
easat-9011	35	8	where	where	SCONJ
easat-9011	35	9	the	the	DET
easat-9011	35	10	same	same	ADJ
easat-9011	35	11	individual	individual	NOUN
easat-9011	35	12	serves	serve	VERB
easat-9011	35	13	as	as	ADP
easat-9011	35	14	both	both	CCONJ
easat-9011	35	15	the	the	DET
easat-9011	35	16	chief	chief	ADJ
easat-9011	35	17	executive	executive	ADJ
easat-9011	35	18	officer	officer	NOUN
easat-9011	35	19	and	and	CCONJ
easat-9011	35	20	the	the	DET
easat-9011	35	21	chairperson	chairperson	NOUN
easat-9011	35	22	of	of	ADP
easat-9011	35	23	the	the	DET
easat-9011	35	24	board	board	NOUN
easat-9011	35	25	.	.	PUNCT
easat-9011	36	1	this	this	DET
easat-9011	36	2	dual	dual	ADJ
easat-9011	36	3	role	role	NOUN
easat-9011	36	4	can	can	AUX
easat-9011	36	5	erode	erode	VERB
easat-9011	36	6	board	board	NOUN
easat-9011	36	7	independence	independence	NOUN
easat-9011	36	8	,	,	PUNCT
easat-9011	36	9	thereby	thereby	ADV
easat-9011	36	10	limiting	limit	VERB
easat-9011	36	11	its	its	PRON
easat-9011	36	12	ability	ability	NOUN
easat-9011	36	13	to	to	PART
easat-9011	36	14	effectively	effectively	ADV
easat-9011	36	15	oversee	oversee	VERB
easat-9011	36	16	management	management	NOUN
easat-9011	36	17	decisions	decision	NOUN
easat-9011	36	18	—	—	PUNCT
easat-9011	36	19	particularly	particularly	ADV
easat-9011	36	20	those	those	PRON
easat-9011	36	21	involving	involve	VERB
easat-9011	36	22	tax	tax	NOUN
easat-9011	36	23	planning	planning	NOUN
easat-9011	36	24	strategies	strategy	NOUN
easat-9011	36	25	[	[	X
easat-9011	36	26	2	2	NUM
easat-9011	36	27	,	,	PUNCT
easat-9011	36	28	4	4	NUM
easat-9011	36	29	]	]	PUNCT
easat-9011	36	30	.	.	PUNCT
easat-9011	37	1	extensive	extensive	ADJ
easat-9011	37	2	research	research	NOUN
easat-9011	37	3	has	have	AUX
easat-9011	37	4	been	be	AUX
easat-9011	37	5	conducted	conduct	VERB
easat-9011	37	6	on	on	ADP
easat-9011	37	7	cta	cta	PROPN
easat-9011	37	8	within	within	ADP
easat-9011	37	9	developed	develop	VERB
easat-9011	37	10	economies	economy	NOUN
easat-9011	37	11	that	that	PRON
easat-9011	37	12	typically	typically	ADV
easat-9011	37	13	exhibit	exhibit	VERB
easat-9011	37	14	strong	strong	ADJ
easat-9011	37	15	governance	governance	NOUN
easat-9011	37	16	infrastructures	infrastructure	NOUN
easat-9011	37	17	.	.	PUNCT
easat-9011	38	1	to	to	PART
easat-9011	38	2	address	address	VERB
easat-9011	38	3	these	these	DET
easat-9011	38	4	research	research	NOUN
easat-9011	38	5	gaps	gap	NOUN
easat-9011	38	6	,	,	PUNCT
easat-9011	38	7	this	this	DET
easat-9011	38	8	study	study	NOUN
easat-9011	38	9	examines	examine	VERB
easat-9011	38	10	the	the	DET
easat-9011	38	11	direct	direct	ADJ
easat-9011	38	12	influence	influence	NOUN
easat-9011	38	13	of	of	ADP
easat-9011	38	14	financial	financial	ADJ
easat-9011	38	15	attributes	attribute	NOUN
easat-9011	38	16	specifically	specifically	ADV
easat-9011	38	17	profitability	profitability	NOUN
easat-9011	38	18	and	and	CCONJ
easat-9011	38	19	leverage	leverage	NOUN
easat-9011	38	20	on	on	ADP
easat-9011	38	21	cta	cta	PROPN
easat-9011	38	22	using	use	VERB
easat-9011	38	23	the	the	DET
easat-9011	38	24	etr	etr	PROPN
easat-9011	38	25	as	as	ADP
easat-9011	38	26	a	a	DET
easat-9011	38	27	proxy	proxy	NOUN
easat-9011	38	28	.	.	PUNCT
easat-9011	39	1	in	in	ADP
easat-9011	39	2	addition	addition	NOUN
easat-9011	39	3	,	,	PUNCT
easat-9011	39	4	it	it	PRON
easat-9011	39	5	investigates	investigate	VERB
easat-9011	39	6	the	the	DET
easat-9011	39	7	impact	impact	NOUN
easat-9011	39	8	of	of	ADP
easat-9011	39	9	key	key	ADJ
easat-9011	39	10	corporate	corporate	ADJ
easat-9011	39	11	governance	governance	NOUN
easat-9011	39	12	elements	element	NOUN
easat-9011	39	13	such	such	ADJ
easat-9011	39	14	as	as	ADP
easat-9011	39	15	board	board	NOUN
easat-9011	39	16	size	size	NOUN
easat-9011	39	17	,	,	PUNCT
easat-9011	39	18	director	director	NOUN
easat-9011	39	19	competency	competency	NOUN
easat-9011	39	20	,	,	PUNCT
easat-9011	39	21	gender	gender	NOUN
easat-9011	39	22	representation	representation	NOUN
easat-9011	39	23	,	,	PUNCT
easat-9011	39	24	director	director	NOUN
easat-9011	39	25	remuneration	remuneration	NOUN
easat-9011	39	26	,	,	PUNCT
easat-9011	39	27	and	and	CCONJ
easat-9011	39	28	ceo	ceo	NOUN
easat-9011	39	29	duality	duality	NOUN
easat-9011	39	30	on	on	ADP
easat-9011	39	31	tax	tax	NOUN
easat-9011	39	32	-	-	PUNCT
easat-9011	39	33	related	relate	VERB
easat-9011	39	34	outcomes	outcome	NOUN
easat-9011	39	35	.	.	PUNCT
easat-9011	40	1	this	this	DET
easat-9011	40	2	study	study	NOUN
easat-9011	40	3	uniquely	uniquely	ADV
easat-9011	40	4	emphasizes	emphasize	VERB
easat-9011	40	5	the	the	DET
easat-9011	40	6	moderating	moderate	VERB
easat-9011	40	7	role	role	NOUN
easat-9011	40	8	of	of	ADP
easat-9011	40	9	managerial	managerial	ADJ
easat-9011	40	10	ownership	ownership	NOUN
easat-9011	40	11	(	(	PUNCT
easat-9011	40	12	mo	mo	NOUN
easat-9011	40	13	)	)	PUNCT
easat-9011	40	14	,	,	PUNCT
easat-9011	40	15	shedding	shed	VERB
easat-9011	40	16	light	light	NOUN
easat-9011	40	17	on	on	ADP
easat-9011	40	18	how	how	SCONJ
easat-9011	40	19	the	the	DET
easat-9011	40	20	extent	extent	NOUN
easat-9011	40	21	of	of	ADP
easat-9011	40	22	managerial	managerial	ADJ
easat-9011	40	23	shareholding	shareholding	NOUN
easat-9011	40	24	can	can	AUX
easat-9011	40	25	shape	shape	VERB
easat-9011	40	26	the	the	DET
easat-9011	40	27	strength	strength	NOUN
easat-9011	40	28	or	or	CCONJ
easat-9011	40	29	fragility	fragility	NOUN
easat-9011	40	30	of	of	ADP
easat-9011	40	31	governance	governance	NOUN
easat-9011	40	32	mechanisms	mechanism	NOUN
easat-9011	40	33	in	in	ADP
easat-9011	40	34	directing	direct	VERB
easat-9011	40	35	corporate	corporate	ADJ
easat-9011	40	36	decisions	decision	NOUN
easat-9011	40	37	related	relate	VERB
easat-9011	40	38	to	to	ADP
easat-9011	40	39	tax	tax	NOUN
easat-9011	40	40	avoidance	avoidance	NOUN
easat-9011	40	41	.	.	PUNCT
easat-9011	41	1	employing	employ	VERB
easat-9011	41	2	panel	panel	NOUN
easat-9011	41	3	data	datum	NOUN
easat-9011	41	4	from	from	ADP
easat-9011	41	5	300	300	NUM
easat-9011	41	6	malaysian	malaysian	ADJ
easat-9011	41	7	publicly	publicly	ADV
easat-9011	41	8	listed	list	VERB
easat-9011	41	9	companies	company	NOUN
easat-9011	41	10	covering	cover	VERB
easat-9011	41	11	2021	2021	NUM
easat-9011	41	12	to	to	ADP
easat-9011	41	13	2023	2023	NUM
easat-9011	41	14	,	,	PUNCT
easat-9011	41	15	the	the	DET
easat-9011	41	16	study	study	NOUN
easat-9011	41	17	uses	use	VERB
easat-9011	41	18	panel	panel	NOUN
easat-9011	41	19	corrected	correct	VERB
easat-9011	41	20	standard	standard	ADJ
easat-9011	41	21	errors	error	NOUN
easat-9011	41	22	(	(	PUNCT
easat-9011	41	23	pcse	pcse	NOUN
easat-9011	41	24	)	)	PUNCT
easat-9011	41	25	regression	regression	NOUN
easat-9011	41	26	methods	method	NOUN
easat-9011	41	27	to	to	PART
easat-9011	41	28	account	account	VERB
easat-9011	41	29	for	for	ADP
easat-9011	41	30	firm	firm	ADJ
easat-9011	41	31	-	-	PUNCT
easat-9011	41	32	specific	specific	ADJ
easat-9011	41	33	characteristics	characteristic	NOUN
easat-9011	41	34	and	and	CCONJ
easat-9011	41	35	statistical	statistical	ADJ
easat-9011	41	36	concerns	concern	NOUN
easat-9011	41	37	such	such	ADJ
easat-9011	41	38	as	as	ADP
easat-9011	41	39	autocorrelation	autocorrelation	NOUN
easat-9011	41	40	and	and	CCONJ
easat-9011	41	41	heteroscedasticity	heteroscedasticity	NOUN
easat-9011	41	42	.	.	PUNCT
easat-9011	42	1	by	by	ADP
easat-9011	42	2	integrating	integrate	VERB
easat-9011	42	3	financial	financial	ADJ
easat-9011	42	4	attributes	attribute	NOUN
easat-9011	42	5	,	,	PUNCT
easat-9011	42	6	governance	governance	NOUN
easat-9011	42	7	practices	practice	NOUN
easat-9011	42	8	,	,	PUNCT
easat-9011	42	9	and	and	CCONJ
easat-9011	42	10	mo	mo	NOUN
easat-9011	42	11	,	,	PUNCT
easat-9011	42	12	this	this	DET
easat-9011	42	13	research	research	NOUN
easat-9011	42	14	provides	provide	VERB
easat-9011	42	15	a	a	DET
easat-9011	42	16	comprehensive	comprehensive	ADJ
easat-9011	42	17	examination	examination	NOUN
easat-9011	42	18	of	of	ADP
easat-9011	42	19	corporate	corporate	ADJ
easat-9011	42	20	tax	tax	NOUN
easat-9011	42	21	behavior	behavior	NOUN
easat-9011	42	22	tailored	tailor	VERB
easat-9011	42	23	explicitly	explicitly	ADV
easat-9011	42	24	to	to	ADP
easat-9011	42	25	the	the	DET
easat-9011	42	26	malaysian	malaysian	ADJ
easat-9011	42	27	context	context	NOUN
easat-9011	42	28	.	.	PUNCT
easat-9011	43	1	this	this	DET
easat-9011	43	2	study	study	NOUN
easat-9011	43	3	adds	add	VERB
easat-9011	43	4	critical	critical	ADJ
easat-9011	43	5	evidence	evidence	NOUN
easat-9011	43	6	to	to	ADP
easat-9011	43	7	arguments	argument	NOUN
easat-9011	43	8	about	about	ADP
easat-9011	43	9	ownership	ownership	NOUN
easat-9011	43	10	structure	structure	NOUN
easat-9011	43	11	of	of	ADP
easat-9011	43	12	a	a	DET
easat-9011	43	13	company	company	NOUN
easat-9011	43	14	,	,	PUNCT
easat-9011	43	15	its	its	PRON
easat-9011	43	16	corporate	corporate	ADJ
easat-9011	43	17	governance	governance	NOUN
easat-9011	43	18	(	(	PUNCT
easat-9011	43	19	cg	cg	NOUN
easat-9011	43	20	)	)	PUNCT
easat-9011	43	21	quality	quality	NOUN
easat-9011	43	22	,	,	PUNCT
easat-9011	43	23	and	and	CCONJ
easat-9011	43	24	on	on	ADP
easat-9011	43	25	complying	comply	VERB
easat-9011	43	26	with	with	ADP
easat-9011	43	27	tax	tax	NOUN
easat-9011	43	28	ethics	ethic	NOUN
easat-9011	43	29	by	by	ADP
easat-9011	43	30	analyzing	analyze	VERB
easat-9011	43	31	them	they	PRON
easat-9011	43	32	in	in	ADP
easat-9011	43	33	particular	particular	ADJ
easat-9011	43	34	cultural	cultural	ADJ
easat-9011	43	35	and	and	CCONJ
easat-9011	43	36	legal	legal	ADJ
easat-9011	43	37	setting	setting	NOUN
easat-9011	43	38	of	of	ADP
easat-9011	43	39	southeast	southeast	PROPN
easat-9011	43	40	asia	asia	PROPN
easat-9011	43	41	.	.	PUNCT
easat-9011	44	1	these	these	DET
easat-9011	44	2	outcomes	outcome	NOUN
easat-9011	44	3	are	be	AUX
easat-9011	44	4	highly	highly	ADV
easat-9011	44	5	pertinent	pertinent	ADJ
easat-9011	44	6	for	for	ADP
easat-9011	44	7	policymakers	policymaker	NOUN
easat-9011	44	8	,	,	PUNCT
easat-9011	44	9	regulators	regulator	NOUN
easat-9011	44	10	,	,	PUNCT
easat-9011	44	11	and	and	CCONJ
easat-9011	44	12	institutional	institutional	ADJ
easat-9011	44	13	investors	investor	NOUN
easat-9011	44	14	aiming	aim	VERB
easat-9011	44	15	to	to	PART
easat-9011	44	16	strengthen	strengthen	VERB
easat-9011	44	17	tax	tax	NOUN
easat-9011	44	18	governance	governance	NOUN
easat-9011	44	19	and	and	CCONJ
easat-9011	44	20	increase	increase	VERB
easat-9011	44	21	transparency	transparency	NOUN
easat-9011	44	22	in	in	ADP
easat-9011	44	23	malaysian	malaysian	ADJ
easat-9011	44	24	corporations	corporation	NOUN
easat-9011	44	25	.	.	PUNCT
easat-9011	45	1	2	2	X
easat-9011	45	2	.	.	X
easat-9011	45	3	literature	literature	NOUN
easat-9011	45	4	review	review	PROPN
easat-9011	45	5	cta	cta	NOUN
easat-9011	45	6	involves	involve	VERB
easat-9011	45	7	employing	employ	VERB
easat-9011	45	8	legal	legal	ADJ
easat-9011	45	9	ways	way	NOUN
easat-9011	45	10	to	to	PART
easat-9011	45	11	minimize	minimize	VERB
easat-9011	45	12	a	a	DET
easat-9011	45	13	company	company	NOUN
easat-9011	45	14	's	's	PART
easat-9011	45	15	tax	tax	NOUN
easat-9011	45	16	obligations	obligation	NOUN
easat-9011	45	17	while	while	SCONJ
easat-9011	45	18	staying	stay	VERB
easat-9011	45	19	compliant	compliant	ADJ
easat-9011	45	20	within	within	ADP
easat-9011	45	21	the	the	DET
easat-9011	45	22	cg	cg	NOUN
easat-9011	45	23	guidelines	guideline	NOUN
easat-9011	45	24	.	.	PUNCT
easat-9011	46	1	although	although	SCONJ
easat-9011	46	2	this	this	DET
easat-9011	46	3	practice	practice	NOUN
easat-9011	46	4	is	be	AUX
easat-9011	46	5	legal	legal	ADJ
easat-9011	46	6	,	,	PUNCT
easat-9011	46	7	they	they	PRON
easat-9011	46	8	flag	flag	VERB
easat-9011	46	9	alarming	alarming	ADJ
easat-9011	46	10	ethical	ethical	ADJ
easat-9011	46	11	concerns	concern	NOUN
easat-9011	46	12	about	about	ADP
easat-9011	46	13	how	how	SCONJ
easat-9011	46	14	companies	company	NOUN
easat-9011	46	15	should	should	AUX
easat-9011	46	16	be	be	AUX
easat-9011	46	17	held	hold	VERB
easat-9011	46	18	accountable	accountable	ADJ
easat-9011	46	19	and	and	CCONJ
easat-9011	46	20	their	their	PRON
easat-9011	46	21	responsibilities	responsibility	NOUN
easat-9011	46	22	to	to	ADP
easat-9011	46	23	society	society	NOUN
easat-9011	46	24	.	.	PUNCT
easat-9011	47	1	in	in	ADP
easat-9011	47	2	developing	develop	VERB
easat-9011	47	3	economies	economy	NOUN
easat-9011	47	4	such	such	ADJ
easat-9011	47	5	as	as	ADP
easat-9011	47	6	malaysia	malaysia	PROPN
easat-9011	47	7	,	,	PUNCT
easat-9011	47	8	tax	tax	NOUN
easat-9011	47	9	avoidance	avoidance	NOUN
easat-9011	47	10	presents	present	VERB
easat-9011	47	11	a	a	DET
easat-9011	47	12	significant	significant	ADJ
easat-9011	47	13	challenge	challenge	NOUN
easat-9011	47	14	to	to	ADP
easat-9011	47	15	maintaining	maintain	VERB
easat-9011	47	16	fiscal	fiscal	ADJ
easat-9011	47	17	sustainability	sustainability	NOUN
easat-9011	47	18	,	,	PUNCT
easat-9011	47	19	especially	especially	ADV
easat-9011	47	20	when	when	SCONJ
easat-9011	47	21	the	the	DET
easat-9011	47	22	tax	tax	NOUN
easat-9011	47	23	base	base	NOUN
easat-9011	47	24	is	be	AUX
easat-9011	47	25	limited	limited	ADJ
easat-9011	47	26	and	and	CCONJ
easat-9011	47	27	enforcement	enforcement	NOUN
easat-9011	47	28	mechanisms	mechanism	NOUN
easat-9011	47	29	are	be	AUX
easat-9011	47	30	still	still	ADV
easat-9011	47	31	evolving	evolve	VERB
easat-9011	47	32	[	[	X
easat-9011	47	33	3	3	NUM
easat-9011	47	34	]	]	PUNCT
easat-9011	47	35	.	.	PUNCT
easat-9011	48	1	consequently	consequently	ADV
easat-9011	48	2	,	,	PUNCT
easat-9011	48	3	researchers	researcher	NOUN
easat-9011	48	4	have	have	AUX
easat-9011	48	5	been	be	AUX
easat-9011	48	6	paying	pay	VERB
easat-9011	48	7	more	more	ADJ
easat-9011	48	8	attention	attention	NOUN
easat-9011	48	9	to	to	ADP
easat-9011	48	10	the	the	DET
easat-9011	48	11	factors	factor	NOUN
easat-9011	48	12	at	at	ADP
easat-9011	48	13	the	the	DET
easat-9011	48	14	firm	firm	ADJ
easat-9011	48	15	level	level	NOUN
easat-9011	48	16	,	,	PUNCT
easat-9011	48	17	particularly	particularly	ADV
easat-9011	48	18	financial	financial	ADJ
easat-9011	48	19	indicators	indicator	NOUN
easat-9011	48	20	and	and	CCONJ
easat-9011	48	21	governance	governance	NOUN
easat-9011	48	22	mechanisms	mechanism	NOUN
easat-9011	48	23	,	,	PUNCT
easat-9011	48	24	which	which	PRON
easat-9011	48	25	are	be	AUX
easat-9011	48	26	seen	see	VERB
easat-9011	48	27	as	as	ADP
easat-9011	48	28	crucial	crucial	ADJ
easat-9011	48	29	influences	influence	NOUN
easat-9011	48	30	on	on	ADP
easat-9011	48	31	corporate	corporate	ADJ
easat-9011	48	32	tax	tax	NOUN
easat-9011	48	33	planning	planning	NOUN
easat-9011	48	34	.	.	PUNCT
easat-9011	49	1	profitability	profitability	NOUN
easat-9011	49	2	has	have	AUX
easat-9011	49	3	always	always	ADV
easat-9011	49	4	been	be	AUX
easat-9011	49	5	seen	see	VERB
easat-9011	49	6	as	as	ADP
easat-9011	49	7	a	a	DET
easat-9011	49	8	key	key	ADJ
easat-9011	49	9	factor	factor	NOUN
easat-9011	49	10	in	in	ADP
easat-9011	49	11	how	how	SCONJ
easat-9011	49	12	companies	company	NOUN
easat-9011	49	13	approach	approach	VERB
easat-9011	49	14	their	their	PRON
easat-9011	49	15	tax	tax	NOUN
easat-9011	49	16	planning	planning	NOUN
easat-9011	49	17	.	.	PUNCT
easat-9011	50	1	it	it	PRON
easat-9011	50	2	highlights	highlight	VERB
easat-9011	50	3	a	a	DET
easat-9011	50	4	firm	firm	NOUN
easat-9011	50	5	's	's	PART
easat-9011	50	6	capabilities	capability	NOUN
easat-9011	50	7	to	to	PART
easat-9011	50	8	generate	generate	VERB
easat-9011	50	9	financial	financial	ADJ
easat-9011	50	10	resources	resource	NOUN
easat-9011	50	11	internally	internally	ADV
easat-9011	50	12	,	,	PUNCT
easat-9011	50	13	which	which	PRON
easat-9011	50	14	eventually	eventually	ADV
easat-9011	50	15	is	be	AUX
easat-9011	50	16	used	use	VERB
easat-9011	50	17	to	to	PART
easat-9011	50	18	shape	shape	VERB
easat-9011	50	19	their	their	PRON
easat-9011	50	20	tax	tax	NOUN
easat-9011	50	21	strategies	strategy	NOUN
easat-9011	50	22	.	.	PUNCT
easat-9011	51	1	umar	umar	PROPN
easat-9011	51	2	,	,	PUNCT
easat-9011	51	3	et	et	PROPN
easat-9011	51	4	al	al	PROPN
easat-9011	51	5	.	.	PUNCT
easat-9011	52	1	[	[	X
easat-9011	52	2	6	6	NUM
easat-9011	52	3	]	]	PUNCT
easat-9011	52	4	suggest	suggest	VERB
easat-9011	52	5	that	that	SCONJ
easat-9011	52	6	companies	company	NOUN
easat-9011	52	7	that	that	PRON
easat-9011	52	8	are	be	AUX
easat-9011	52	9	more	more	ADV
easat-9011	52	10	profitable	profitable	ADJ
easat-9011	52	11	have	have	VERB
easat-9011	52	12	better	well	ADJ
easat-9011	52	13	technical	technical	ADJ
easat-9011	52	14	and	and	CCONJ
easat-9011	52	15	financial	financial	ADJ
easat-9011	52	16	resources	resource	NOUN
easat-9011	52	17	to	to	PART
easat-9011	52	18	take	take	VERB
easat-9011	52	19	part	part	NOUN
easat-9011	52	20	in	in	ADP
easat-9011	52	21	intricate	intricate	ADJ
easat-9011	52	22	tax	tax	NOUN
easat-9011	52	23	minimization	minimization	NOUN
easat-9011	52	24	strategies	strategy	NOUN
easat-9011	52	25	.	.	PUNCT
easat-9011	53	1	nasir	nasir	PROPN
easat-9011	53	2	,	,	PUNCT
easat-9011	53	3	et	et	PROPN
easat-9011	53	4	al	al	PROPN
easat-9011	53	5	.	.	PUNCT
easat-9011	54	1	[	[	X
easat-9011	54	2	1	1	X
easat-9011	54	3	]	]	PUNCT
easat-9011	54	4	back	back	ADV
easat-9011	54	5	up	up	ADP
easat-9011	54	6	this	this	DET
easat-9011	54	7	point	point	NOUN
easat-9011	54	8	of	of	ADP
easat-9011	54	9	view	view	NOUN
easat-9011	54	10	by	by	ADP
easat-9011	54	11	saying	say	VERB
easat-9011	54	12	that	that	SCONJ
easat-9011	54	13	malaysian	malaysian	ADJ
easat-9011	54	14	companies	company	NOUN
easat-9011	54	15	that	that	PRON
easat-9011	54	16	make	make	VERB
easat-9011	54	17	more	more	ADJ
easat-9011	54	18	money	money	NOUN
easat-9011	54	19	usually	usually	ADV
easat-9011	54	20	try	try	VERB
easat-9011	54	21	to	to	PART
easat-9011	54	22	avoid	avoid	VERB
easat-9011	54	23	paying	pay	VERB
easat-9011	54	24	taxes	taxis	NOUN
easat-9011	54	25	in	in	ADP
easat-9011	54	26	a	a	DET
easat-9011	54	27	more	more	ADV
easat-9011	54	28	planned	planned	ADJ
easat-9011	54	29	way	way	NOUN
easat-9011	54	30	.	.	PUNCT
easat-9011	55	1	putri	putri	VERB
easat-9011	55	2	[	[	X
easat-9011	55	3	10	10	NUM
easat-9011	55	4	]	]	PUNCT
easat-9011	55	5	supports	support	VERB
easat-9011	55	6	this	this	DET
easat-9011	55	7	assumption	assumption	NOUN
easat-9011	55	8	by	by	ADP
easat-9011	55	9	saying	say	VERB
easat-9011	55	10	that	that	SCONJ
easat-9011	55	11	successful	successful	ADJ
easat-9011	55	12	businesses	business	NOUN
easat-9011	55	13	mostly	mostly	ADV
easat-9011	55	14	invest	invest	VERB
easat-9011	55	15	in	in	ADP
easat-9011	55	16	legal	legal	ADJ
easat-9011	55	17	structure	structure	NOUN
easat-9011	55	18	and	and	CCONJ
easat-9011	55	19	good	good	ADJ
easat-9011	55	20	tax	tax	NOUN
easat-9011	55	21	advise	advise	NOUN
easat-9011	55	22	services	service	NOUN
easat-9011	55	23	to	to	PART
easat-9011	55	24	lower	lower	VERB
easat-9011	55	25	their	their	PRON
easat-9011	55	26	tax	tax	NOUN
easat-9011	55	27	rates	rate	NOUN
easat-9011	55	28	.	.	PUNCT
easat-9011	56	1	however	however	ADV
easat-9011	56	2	,	,	PUNCT
easat-9011	56	3	just	just	ADV
easat-9011	56	4	for	for	ADP
easat-9011	56	5	the	the	DET
easat-9011	56	6	reason	reason	NOUN
easat-9011	56	7	that	that	PRON
easat-9011	56	8	a	a	DET
easat-9011	56	9	business	business	NOUN
easat-9011	56	10	is	be	AUX
easat-9011	56	11	lucrative	lucrative	ADJ
easat-9011	56	12	does	do	AUX
easat-9011	56	13	n't	not	PART
easat-9011	56	14	mean	mean	VERB
easat-9011	56	15	it	it	PRON
easat-9011	56	16	will	will	AUX
easat-9011	56	17	necessarily	necessarily	ADV
easat-9011	56	18	adopt	adopt	VERB
easat-9011	56	19	aggressive	aggressive	ADJ
easat-9011	56	20	tax	tax	NOUN
easat-9011	56	21	strategies	strategy	NOUN
easat-9011	56	22	.	.	PUNCT
easat-9011	57	1	nerantzidis	nerantzidis	PROPN
easat-9011	57	2	,	,	PUNCT
easat-9011	57	3	et	et	PROPN
easat-9011	57	4	al	al	PROPN
easat-9011	57	5	.	.	PUNCT
easat-9011	58	1	[	[	X
easat-9011	58	2	11	11	NUM
easat-9011	58	3	]	]	PUNCT
easat-9011	58	4	highlights	highlight	NOUN
easat-9011	58	5	that	that	PRON
easat-9011	58	6	businesses	business	NOUN
easat-9011	58	7	dedicated	dedicate	VERB
easat-9011	58	8	to	to	ADP
easat-9011	58	9	esg	esg	PROPN
easat-9011	58	10	principles	principle	NOUN
easat-9011	58	11	1799	1799	NUM
easat-9011	58	12	edelweiss	edelweiss	PROPN
easat-9011	58	13	applied	apply	VERB
easat-9011	58	14	science	science	NOUN
easat-9011	58	15	and	and	CCONJ
easat-9011	58	16	technology	technology	NOUN
easat-9011	58	17	issn	issn	PROPN
easat-9011	58	18	:	:	PUNCT
easat-9011	58	19	2576	2576	NUM
easat-9011	58	20	-	-	SYM
easat-9011	58	21	8484	8484	NUM
easat-9011	58	22	vol	vol	NOUN
easat-9011	58	23	.	.	PROPN
easat-9011	59	1	9	9	NUM
easat-9011	59	2	,	,	PUNCT
easat-9011	59	3	no	no	INTJ
easat-9011	59	4	.	.	NOUN
easat-9011	59	5	7	7	NUM
easat-9011	59	6	:	:	SYM
easat-9011	59	7	1797	1797	NUM
easat-9011	59	8	-	-	SYM
easat-9011	59	9	1815	1815	NUM
easat-9011	59	10	,	,	PUNCT
easat-9011	59	11	2025	2025	NUM
easat-9011	59	12	doi	doi	NOUN
easat-9011	59	13	:	:	PUNCT
easat-9011	59	14	10.55214/2576	10.55214/2576	NUM
easat-9011	59	15	-	-	NUM
easat-9011	59	16	8484.v9i7.9011	8484.v9i7.9011	NUM
easat-9011	59	17	©	©	PROPN
easat-9011	59	18	2025	2025	NUM
easat-9011	59	19	by	by	ADP
easat-9011	59	20	the	the	DET
easat-9011	59	21	authors	author	NOUN
easat-9011	59	22	;	;	PUNCT
easat-9011	59	23	licensee	licensee	PROPN
easat-9011	59	24	learning	learning	NOUN
easat-9011	59	25	gate	gate	NOUN
easat-9011	59	26	may	may	AUX
easat-9011	59	27	opt	opt	VERB
easat-9011	59	28	to	to	PART
easat-9011	59	29	reduce	reduce	VERB
easat-9011	59	30	their	their	PRON
easat-9011	59	31	tax	tax	NOUN
easat-9011	59	32	avoidance	avoidance	NOUN
easat-9011	59	33	tactics	tactic	NOUN
easat-9011	59	34	to	to	PART
easat-9011	59	35	protect	protect	VERB
easat-9011	59	36	their	their	PRON
easat-9011	59	37	reputation	reputation	NOUN
easat-9011	59	38	and	and	CCONJ
easat-9011	59	39	uphold	uphold	VERB
easat-9011	59	40	the	the	DET
easat-9011	59	41	trust	trust	NOUN
easat-9011	59	42	of	of	ADP
easat-9011	59	43	their	their	PRON
easat-9011	59	44	stakeholders	stakeholder	NOUN
easat-9011	59	45	.	.	PUNCT
easat-9011	60	1	this	this	DET
easat-9011	60	2	highlights	highlight	NOUN
easat-9011	60	3	that	that	SCONJ
easat-9011	60	4	although	although	SCONJ
easat-9011	60	5	profitability	profitability	NOUN
easat-9011	60	6	offers	offer	VERB
easat-9011	60	7	the	the	DET
easat-9011	60	8	resources	resource	NOUN
easat-9011	60	9	,	,	PUNCT
easat-9011	60	10	ethical	ethical	ADJ
easat-9011	60	11	and	and	CCONJ
easat-9011	60	12	reputational	reputational	ADJ
easat-9011	60	13	factors	factor	NOUN
easat-9011	60	14	can	can	AUX
easat-9011	60	15	shape	shape	VERB
easat-9011	60	16	how	how	SCONJ
easat-9011	60	17	it	it	PRON
easat-9011	60	18	truly	truly	ADV
easat-9011	60	19	impacts	impact	VERB
easat-9011	60	20	tax	tax	NOUN
easat-9011	60	21	behavior	behavior	NOUN
easat-9011	60	22	.	.	PUNCT
easat-9011	61	1	ganesan	ganesan	PROPN
easat-9011	61	2	,	,	PUNCT
easat-9011	61	3	et	et	PROPN
easat-9011	61	4	al	al	PROPN
easat-9011	61	5	.	.	PUNCT
easat-9011	62	1	[	[	X
easat-9011	62	2	3	3	X
easat-9011	62	3	]	]	PUNCT
easat-9011	62	4	also	also	ADV
easat-9011	62	5	suggests	suggest	VERB
easat-9011	62	6	that	that	SCONJ
easat-9011	62	7	the	the	DET
easat-9011	62	8	dynamics	dynamic	NOUN
easat-9011	62	9	of	of	ADP
easat-9011	62	10	governance	governance	NOUN
easat-9011	62	11	influence	influence	NOUN
easat-9011	62	12	the	the	DET
easat-9011	62	13	relationship	relationship	NOUN
easat-9011	62	14	between	between	ADP
easat-9011	62	15	profitability	profitability	NOUN
easat-9011	62	16	and	and	CCONJ
easat-9011	62	17	tax	tax	NOUN
easat-9011	62	18	avoidance	avoidance	NOUN
easat-9011	62	19	.	.	PUNCT
easat-9011	63	1	when	when	SCONJ
easat-9011	63	2	boards	board	NOUN
easat-9011	63	3	are	be	AUX
easat-9011	63	4	made	make	VERB
easat-9011	63	5	up	up	ADP
easat-9011	63	6	of	of	ADP
easat-9011	63	7	skilled	skilled	ADJ
easat-9011	63	8	and	and	CCONJ
easat-9011	63	9	independent	independent	ADJ
easat-9011	63	10	directors	director	NOUN
easat-9011	63	11	,	,	PUNCT
easat-9011	63	12	they	they	PRON
easat-9011	63	13	tend	tend	VERB
easat-9011	63	14	to	to	PART
easat-9011	63	15	keep	keep	VERB
easat-9011	63	16	aggressive	aggressive	ADJ
easat-9011	63	17	tax	tax	NOUN
easat-9011	63	18	practices	practice	NOUN
easat-9011	63	19	in	in	ADP
easat-9011	63	20	check	check	NOUN
easat-9011	63	21	,	,	PUNCT
easat-9011	63	22	even	even	ADV
easat-9011	63	23	in	in	ADP
easat-9011	63	24	companies	company	NOUN
easat-9011	63	25	that	that	PRON
easat-9011	63	26	are	be	AUX
easat-9011	63	27	doing	do	VERB
easat-9011	63	28	well	well	ADV
easat-9011	63	29	financially	financially	ADV
easat-9011	63	30	.	.	PUNCT
easat-9011	64	1	guat	guat	PROPN
easat-9011	64	2	-	-	PUNCT
easat-9011	64	3	khim	khim	PROPN
easat-9011	64	4	and	and	CCONJ
easat-9011	64	5	lian	lian	PROPN
easat-9011	64	6	-	-	PROPN
easat-9011	64	7	kee	kee	PROPN
easat-9011	65	1	[	[	X
easat-9011	65	2	9	9	NUM
easat-9011	65	3	]	]	PUNCT
easat-9011	65	4	indicate	indicate	VERB
easat-9011	65	5	that	that	SCONJ
easat-9011	65	6	having	have	VERB
easat-9011	65	7	female	female	ADJ
easat-9011	65	8	directors	director	NOUN
easat-9011	65	9	can	can	AUX
easat-9011	65	10	lead	lead	VERB
easat-9011	65	11	to	to	ADP
easat-9011	65	12	more	more	ADV
easat-9011	65	13	cautious	cautious	ADJ
easat-9011	65	14	tax	tax	NOUN
easat-9011	65	15	decision	decision	NOUN
easat-9011	65	16	-	-	PUNCT
easat-9011	65	17	making	making	NOUN
easat-9011	65	18	,	,	PUNCT
easat-9011	65	19	especially	especially	ADV
easat-9011	65	20	in	in	ADP
easat-9011	65	21	companies	company	NOUN
easat-9011	65	22	that	that	PRON
easat-9011	65	23	are	be	AUX
easat-9011	65	24	quite	quite	ADV
easat-9011	65	25	profitable	profitable	ADJ
easat-9011	65	26	,	,	PUNCT
easat-9011	65	27	emphasizing	emphasize	VERB
easat-9011	65	28	the	the	DET
easat-9011	65	29	importance	importance	NOUN
easat-9011	65	30	of	of	ADP
easat-9011	65	31	gender	gender	NOUN
easat-9011	65	32	diversity	diversity	NOUN
easat-9011	65	33	in	in	ADP
easat-9011	65	34	leadership	leadership	NOUN
easat-9011	65	35	roles	role	NOUN
easat-9011	65	36	.	.	PUNCT
easat-9011	66	1	moreover	moreover	ADV
easat-9011	66	2	,	,	PUNCT
easat-9011	66	3	the	the	DET
easat-9011	66	4	specific	specific	ADJ
easat-9011	66	5	conditions	condition	NOUN
easat-9011	66	6	of	of	ADP
easat-9011	66	7	different	different	ADJ
easat-9011	66	8	sectors	sector	NOUN
easat-9011	66	9	and	and	CCONJ
easat-9011	66	10	regulations	regulation	NOUN
easat-9011	66	11	influence	influence	VERB
easat-9011	66	12	the	the	DET
easat-9011	66	13	way	way	NOUN
easat-9011	66	14	profitability	profitability	NOUN
easat-9011	66	15	affects	affect	VERB
easat-9011	66	16	tax	tax	NOUN
easat-9011	66	17	practices	practice	NOUN
easat-9011	66	18	.	.	PUNCT
easat-9011	67	1	for	for	ADP
easat-9011	67	2	instance	instance	NOUN
easat-9011	67	3	,	,	PUNCT
easat-9011	67	4	businesses	business	NOUN
easat-9011	67	5	in	in	ADP
easat-9011	67	6	sectors	sector	NOUN
easat-9011	67	7	that	that	PRON
easat-9011	67	8	are	be	AUX
easat-9011	67	9	closely	closely	ADV
easat-9011	67	10	watched	watch	VERB
easat-9011	67	11	,	,	PUNCT
easat-9011	67	12	such	such	ADJ
easat-9011	67	13	as	as	ADP
easat-9011	67	14	finance	finance	NOUN
easat-9011	67	15	and	and	CCONJ
easat-9011	67	16	manufacturing	manufacturing	NOUN
easat-9011	67	17	,	,	PUNCT
easat-9011	67	18	may	may	AUX
easat-9011	67	19	avoid	avoid	VERB
easat-9011	67	20	bold	bold	ADJ
easat-9011	67	21	strategies	strategy	NOUN
easat-9011	67	22	to	to	PART
easat-9011	67	23	maintain	maintain	VERB
easat-9011	67	24	their	their	PRON
easat-9011	67	25	credibility	credibility	NOUN
easat-9011	67	26	[	[	X
easat-9011	67	27	12	12	NUM
easat-9011	67	28	]	]	PUNCT
easat-9011	67	29	.	.	PUNCT
easat-9011	68	1	the	the	DET
easat-9011	68	2	mccg	mccg	PROPN
easat-9011	68	3	2021	2021	NUM
easat-9011	68	4	guidelines	guideline	NOUN
easat-9011	68	5	emphasize	emphasize	VERB
easat-9011	68	6	the	the	DET
easat-9011	68	7	significance	significance	NOUN
easat-9011	68	8	of	of	ADP
easat-9011	68	9	governance	governance	NOUN
easat-9011	68	10	in	in	ADP
easat-9011	68	11	decision	decision	NOUN
easat-9011	68	12	-	-	PUNCT
easat-9011	68	13	making	making	NOUN
easat-9011	68	14	,	,	PUNCT
easat-9011	68	15	highlighting	highlight	VERB
easat-9011	68	16	the	the	DET
easat-9011	68	17	ethical	ethical	ADJ
easat-9011	68	18	dimensions	dimension	NOUN
easat-9011	68	19	of	of	ADP
easat-9011	68	20	tax	tax	NOUN
easat-9011	68	21	planning	planning	NOUN
easat-9011	68	22	aimed	aim	VERB
easat-9011	68	23	at	at	ADP
easat-9011	68	24	profitability	profitability	NOUN
easat-9011	68	25	[	[	X
easat-9011	68	26	13	13	NUM
easat-9011	68	27	]	]	PUNCT
easat-9011	68	28	.	.	PUNCT
easat-9011	69	1	hence	hence	ADV
easat-9011	69	2	,	,	PUNCT
easat-9011	69	3	while	while	SCONJ
easat-9011	69	4	making	make	VERB
easat-9011	69	5	a	a	DET
easat-9011	69	6	profit	profit	NOUN
easat-9011	69	7	allows	allow	VERB
easat-9011	69	8	for	for	ADP
easat-9011	69	9	the	the	DET
easat-9011	69	10	possibility	possibility	NOUN
easat-9011	69	11	of	of	ADP
easat-9011	69	12	avoiding	avoid	VERB
easat-9011	69	13	taxes	taxis	NOUN
easat-9011	69	14	,	,	PUNCT
easat-9011	69	15	how	how	SCONJ
easat-9011	69	16	much	much	ADJ
easat-9011	69	17	that	that	PRON
easat-9011	69	18	happens	happen	VERB
easat-9011	69	19	depends	depend	VERB
easat-9011	69	20	on	on	ADP
easat-9011	69	21	the	the	DET
easat-9011	69	22	quality	quality	NOUN
easat-9011	69	23	of	of	ADP
easat-9011	69	24	governance	governance	NOUN
easat-9011	69	25	,	,	PUNCT
easat-9011	69	26	the	the	DET
easat-9011	69	27	values	value	NOUN
easat-9011	69	28	of	of	ADP
easat-9011	69	29	the	the	DET
easat-9011	69	30	leadership	leadership	NOUN
easat-9011	69	31	,	,	PUNCT
easat-9011	69	32	and	and	CCONJ
easat-9011	69	33	the	the	DET
easat-9011	69	34	level	level	NOUN
easat-9011	69	35	of	of	ADP
easat-9011	69	36	external	external	ADJ
easat-9011	69	37	oversight	oversight	NOUN
easat-9011	69	38	.	.	PUNCT
easat-9011	70	1	the	the	DET
easat-9011	70	2	path	path	NOUN
easat-9011	70	3	a	a	DET
easat-9011	70	4	company	company	NOUN
easat-9011	70	5	approaches	approach	VERB
easat-9011	70	6	its	its	PRON
easat-9011	70	7	tax	tax	NOUN
easat-9011	70	8	strategy	strategy	NOUN
easat-9011	70	9	is	be	AUX
easat-9011	70	10	at	at	ADP
easat-9011	70	11	large	large	ADJ
easat-9011	70	12	influenced	influence	VERB
easat-9011	70	13	by	by	ADP
easat-9011	70	14	the	the	DET
easat-9011	70	15	element	element	NOUN
easat-9011	70	16	of	of	ADP
easat-9011	70	17	its	its	PRON
easat-9011	70	18	financing	financing	NOUN
easat-9011	70	19	that	that	PRON
easat-9011	70	20	comes	come	VERB
easat-9011	70	21	from	from	ADP
easat-9011	70	22	debt	debt	NOUN
easat-9011	70	23	.	.	PUNCT
easat-9011	71	1	moreover	moreover	ADV
easat-9011	71	2	,	,	PUNCT
easat-9011	71	3	as	as	SCONJ
easat-9011	71	4	interest	interest	NOUN
easat-9011	71	5	payments	payment	NOUN
easat-9011	71	6	on	on	ADP
easat-9011	71	7	debt	debt	NOUN
easat-9011	71	8	can	can	AUX
easat-9011	71	9	be	be	AUX
easat-9011	71	10	taken	take	VERB
easat-9011	71	11	off	off	ADP
easat-9011	71	12	from	from	ADP
easat-9011	71	13	taxable	taxable	ADJ
easat-9011	71	14	proceeds	proceed	NOUN
easat-9011	71	15	,	,	PUNCT
easat-9011	71	16	companies	company	NOUN
easat-9011	71	17	may	may	AUX
easat-9011	71	18	consider	consider	VERB
easat-9011	71	19	using	use	VERB
easat-9011	71	20	debt	debt	NOUN
easat-9011	71	21	to	to	PART
easat-9011	71	22	avoid	avoid	VERB
easat-9011	71	23	taxes	taxis	NOUN
easat-9011	71	24	.	.	PUNCT
easat-9011	72	1	investigation	investigation	NOUN
easat-9011	72	2	conducted	conduct	VERB
easat-9011	72	3	by	by	ADP
easat-9011	72	4	umar	umar	PROPN
easat-9011	72	5	,	,	PUNCT
easat-9011	72	6	et	et	PROPN
easat-9011	72	7	al	al	PROPN
easat-9011	72	8	.	.	PUNCT
easat-9011	73	1	[	[	X
easat-9011	73	2	6	6	NUM
easat-9011	73	3	]	]	PUNCT
easat-9011	73	4	and	and	CCONJ
easat-9011	73	5	putri	putri	ADJ
easat-9011	73	6	and	and	CCONJ
easat-9011	73	7	putra	putra	PROPN
easat-9011	73	8	[	[	X
easat-9011	73	9	14	14	NUM
easat-9011	73	10	]	]	X
easat-9011	73	11	further	far	ADV
easat-9011	73	12	supports	support	VERB
easat-9011	73	13	this	this	DET
easat-9011	73	14	link	link	NOUN
easat-9011	73	15	,	,	PUNCT
easat-9011	73	16	proposing	propose	VERB
easat-9011	73	17	that	that	SCONJ
easat-9011	73	18	as	as	SCONJ
easat-9011	73	19	companies	company	NOUN
easat-9011	73	20	increase	increase	VERB
easat-9011	73	21	their	their	PRON
easat-9011	73	22	debt	debt	NOUN
easat-9011	73	23	,	,	PUNCT
easat-9011	73	24	they	they	PRON
easat-9011	73	25	become	become	VERB
easat-9011	73	26	more	more	ADV
easat-9011	73	27	driven	drive	VERB
easat-9011	73	28	to	to	PART
easat-9011	73	29	control	control	VERB
easat-9011	73	30	their	their	PRON
easat-9011	73	31	interest	interest	NOUN
easat-9011	73	32	expenses	expense	NOUN
easat-9011	73	33	and	and	CCONJ
easat-9011	73	34	pursue	pursue	VERB
easat-9011	73	35	techniques	technique	NOUN
easat-9011	73	36	to	to	PART
easat-9011	73	37	cut	cut	VERB
easat-9011	73	38	their	their	PRON
easat-9011	73	39	taxable	taxable	ADJ
easat-9011	73	40	income	income	NOUN
easat-9011	73	41	all	all	ADV
easat-9011	73	42	through	through	ADP
easat-9011	73	43	several	several	ADJ
easat-9011	73	44	evasion	evasion	NOUN
easat-9011	73	45	strategies	strategy	NOUN
easat-9011	73	46	.	.	PUNCT
easat-9011	74	1	idris	idris	PROPN
easat-9011	74	2	and	and	CCONJ
easat-9011	74	3	natalylova	natalylova	PROPN
easat-9011	75	1	[	[	X
easat-9011	75	2	15	15	NUM
easat-9011	75	3	]	]	X
easat-9011	75	4	claim	claim	NOUN
easat-9011	75	5	that	that	SCONJ
easat-9011	75	6	the	the	DET
easat-9011	75	7	financial	financial	ADJ
easat-9011	75	8	stress	stress	NOUN
easat-9011	75	9	that	that	PRON
easat-9011	75	10	comes	come	VERB
easat-9011	75	11	with	with	ADP
easat-9011	75	12	excessive	excessive	ADJ
easat-9011	75	13	indebtedness	indebtedness	NOUN
easat-9011	75	14	often	often	ADV
easat-9011	75	15	makes	make	VERB
easat-9011	75	16	businesses	business	NOUN
easat-9011	75	17	use	use	VERB
easat-9011	75	18	more	more	ADV
easat-9011	75	19	aggressive	aggressive	ADJ
easat-9011	75	20	tax	tax	NOUN
easat-9011	75	21	methods	method	NOUN
easat-9011	75	22	.	.	PUNCT
easat-9011	76	1	wafirli	wafirli	NOUN
easat-9011	77	1	[	[	X
easat-9011	77	2	16	16	NUM
easat-9011	77	3	]	]	PUNCT
easat-9011	77	4	also	also	ADV
easat-9011	77	5	discuss	discuss	VERB
easat-9011	77	6	about	about	ADP
easat-9011	77	7	how	how	SCONJ
easat-9011	77	8	businesses	business	NOUN
easat-9011	77	9	that	that	PRON
easat-9011	77	10	use	use	VERB
easat-9011	77	11	leverage	leverage	NOUN
easat-9011	77	12	want	want	VERB
easat-9011	77	13	to	to	PART
easat-9011	77	14	boost	boost	VERB
easat-9011	77	15	their	their	PRON
easat-9011	77	16	post	post	ADJ
easat-9011	77	17	-	-	ADJ
easat-9011	77	18	tax	tax	ADJ
easat-9011	77	19	profits	profit	NOUN
easat-9011	77	20	by	by	ADP
easat-9011	77	21	using	use	VERB
easat-9011	77	22	all	all	DET
easat-9011	77	23	the	the	DET
easat-9011	77	24	deductions	deduction	NOUN
easat-9011	77	25	they	they	PRON
easat-9011	77	26	can	can	AUX
easat-9011	77	27	.	.	PUNCT
easat-9011	78	1	however	however	ADV
easat-9011	78	2	,	,	PUNCT
easat-9011	78	3	leverage	leverage	NOUN
easat-9011	78	4	has	have	VERB
easat-9011	78	5	multiple	multiple	ADJ
easat-9011	78	6	effects	effect	NOUN
easat-9011	78	7	,	,	PUNCT
easat-9011	78	8	however	however	ADV
easat-9011	78	9	,	,	PUNCT
easat-9011	78	10	the	the	DET
easat-9011	78	11	requirement	requirement	NOUN
easat-9011	78	12	for	for	ADP
easat-9011	78	13	regulations	regulation	NOUN
easat-9011	78	14	and	and	CCONJ
easat-9011	78	15	transparency	transparency	NOUN
easat-9011	78	16	,	,	PUNCT
easat-9011	78	17	the	the	DET
easat-9011	78	18	impact	impact	NOUN
easat-9011	78	19	may	may	AUX
easat-9011	78	20	be	be	AUX
easat-9011	78	21	less	less	ADV
easat-9011	78	22	significant	significant	ADJ
easat-9011	78	23	.	.	PUNCT
easat-9011	79	1	wafirli	wafirli	NOUN
easat-9011	80	1	[	[	X
easat-9011	80	2	16	16	NUM
easat-9011	80	3	]	]	PUNCT
easat-9011	80	4	investigated	investigate	VERB
easat-9011	80	5	and	and	CCONJ
easat-9011	80	6	discovered	discover	VERB
easat-9011	80	7	that	that	SCONJ
easat-9011	80	8	relying	rely	VERB
easat-9011	80	9	too	too	ADV
easat-9011	80	10	heavily	heavily	ADV
easat-9011	80	11	on	on	ADP
easat-9011	80	12	debt	debt	NOUN
easat-9011	80	13	can	can	AUX
easat-9011	80	14	make	make	VERB
easat-9011	80	15	people	people	NOUN
easat-9011	80	16	more	more	ADV
easat-9011	80	17	likely	likely	ADJ
easat-9011	80	18	to	to	PART
easat-9011	80	19	be	be	AUX
easat-9011	80	20	observed	observe	VERB
easat-9011	80	21	,	,	PUNCT
easat-9011	80	22	particularly	particularly	ADV
easat-9011	80	23	considering	consider	VERB
easat-9011	80	24	governance	governance	NOUN
easat-9011	80	25	frameworks	framework	NOUN
easat-9011	80	26	such	such	ADJ
easat-9011	80	27	as	as	ADP
easat-9011	80	28	mccg	mccg	NOUN
easat-9011	80	29	2021	2021	NUM
easat-9011	80	30	,	,	PUNCT
easat-9011	80	31	which	which	PRON
easat-9011	80	32	may	may	AUX
easat-9011	80	33	make	make	VERB
easat-9011	80	34	people	people	NOUN
easat-9011	80	35	less	less	ADV
easat-9011	80	36	likely	likely	ADJ
easat-9011	80	37	to	to	PART
easat-9011	80	38	adopt	adopt	VERB
easat-9011	80	39	aggressive	aggressive	ADJ
easat-9011	80	40	tax	tax	NOUN
easat-9011	80	41	strategies	strategy	NOUN
easat-9011	80	42	.	.	PUNCT
easat-9011	81	1	according	accord	VERB
easat-9011	81	2	to	to	ADP
easat-9011	81	3	kurniasih	kurniasih	NOUN
easat-9011	81	4	and	and	CCONJ
easat-9011	81	5	sari	sari	ADJ
easat-9011	81	6	[	[	X
easat-9011	81	7	17	17	NUM
easat-9011	81	8	]	]	PUNCT
easat-9011	81	9	leverage	leverage	NOUN
easat-9011	81	10	decisions	decision	NOUN
easat-9011	81	11	are	be	AUX
easat-9011	81	12	frequently	frequently	ADV
easat-9011	81	13	related	relate	VERB
easat-9011	81	14	to	to	ADP
easat-9011	81	15	larger	large	ADJ
easat-9011	81	16	capital	capital	NOUN
easat-9011	81	17	structure	structure	NOUN
easat-9011	81	18	plans	plan	NOUN
easat-9011	81	19	which	which	PRON
easat-9011	81	20	in	in	ADP
easat-9011	81	21	turn	turn	NOUN
easat-9011	81	22	influences	influence	VERB
easat-9011	81	23	how	how	SCONJ
easat-9011	81	24	others	other	NOUN
easat-9011	81	25	plan	plan	VERB
easat-9011	81	26	their	their	PRON
easat-9011	81	27	taxes	taxis	NOUN
easat-9011	81	28	.	.	PUNCT
easat-9011	82	1	interestingly	interestingly	ADV
easat-9011	82	2	,	,	PUNCT
easat-9011	82	3	these	these	DET
easat-9011	82	4	observations	observation	NOUN
easat-9011	82	5	demonstrate	demonstrate	VERB
easat-9011	82	6	that	that	SCONJ
easat-9011	82	7	leverage	leverage	NOUN
easat-9011	82	8	has	have	VERB
easat-9011	82	9	two	two	NUM
easat-9011	82	10	sides	side	NOUN
easat-9011	82	11	.	.	PUNCT
easat-9011	83	1	on	on	ADP
easat-9011	83	2	the	the	DET
easat-9011	83	3	one	one	NUM
easat-9011	83	4	hand	hand	NOUN
easat-9011	83	5	,	,	PUNCT
easat-9011	83	6	it	it	PRON
easat-9011	83	7	provides	provide	VERB
easat-9011	83	8	companies	company	NOUN
easat-9011	83	9	with	with	ADP
easat-9011	83	10	opportunities	opportunity	NOUN
easat-9011	83	11	to	to	PART
easat-9011	83	12	reduce	reduce	VERB
easat-9011	83	13	their	their	PRON
easat-9011	83	14	tax	tax	NOUN
easat-9011	83	15	burdens	burden	NOUN
easat-9011	83	16	,	,	PUNCT
easat-9011	83	17	but	but	CCONJ
easat-9011	83	18	on	on	ADP
easat-9011	83	19	the	the	DET
easat-9011	83	20	other	other	ADJ
easat-9011	83	21	hand	hand	NOUN
easat-9011	83	22	,	,	PUNCT
easat-9011	83	23	it	it	PRON
easat-9011	83	24	also	also	ADV
easat-9011	83	25	brings	bring	VERB
easat-9011	83	26	about	about	ADP
easat-9011	83	27	regulatory	regulatory	ADJ
easat-9011	83	28	risks	risk	NOUN
easat-9011	83	29	that	that	PRON
easat-9011	83	30	could	could	AUX
easat-9011	83	31	limit	limit	VERB
easat-9011	83	32	their	their	PRON
easat-9011	83	33	ability	ability	NOUN
easat-9011	83	34	to	to	PART
easat-9011	83	35	engage	engage	VERB
easat-9011	83	36	in	in	ADP
easat-9011	83	37	avoidance	avoidance	NOUN
easat-9011	83	38	strategies	strategy	NOUN
easat-9011	83	39	.	.	PUNCT
easat-9011	84	1	an	an	DET
easat-9011	84	2	important	important	ADJ
easat-9011	84	3	yet	yet	ADV
easat-9011	84	4	often	often	ADV
easat-9011	84	5	underexamined	underexamine	VERB
easat-9011	84	6	factor	factor	NOUN
easat-9011	84	7	in	in	ADP
easat-9011	84	8	this	this	DET
easat-9011	84	9	relationship	relationship	NOUN
easat-9011	84	10	is	be	AUX
easat-9011	84	11	mo	mo	PROPN
easat-9011	84	12	.	.	PROPN
easat-9011	84	13	mo	mo	PROPN
easat-9011	84	14	represents	represent	VERB
easat-9011	84	15	the	the	DET
easat-9011	84	16	proportion	proportion	NOUN
easat-9011	84	17	of	of	ADP
easat-9011	84	18	company	company	NOUN
easat-9011	84	19	shares	share	NOUN
easat-9011	84	20	held	hold	VERB
easat-9011	84	21	by	by	ADP
easat-9011	84	22	managers	manager	NOUN
easat-9011	84	23	,	,	PUNCT
easat-9011	84	24	which	which	PRON
easat-9011	84	25	directly	directly	ADV
easat-9011	84	26	aligns	align	VERB
easat-9011	84	27	their	their	PRON
easat-9011	84	28	interests	interest	NOUN
easat-9011	84	29	with	with	ADP
easat-9011	84	30	those	those	PRON
easat-9011	84	31	of	of	ADP
easat-9011	84	32	shareholders	shareholder	NOUN
easat-9011	84	33	.	.	PUNCT
easat-9011	85	1	high	high	PROPN
easat-9011	85	2	mo	mo	PROPN
easat-9011	85	3	can	can	AUX
easat-9011	85	4	serve	serve	VERB
easat-9011	85	5	as	as	ADP
easat-9011	85	6	a	a	DET
easat-9011	85	7	monitoring	monitoring	NOUN
easat-9011	85	8	mechanism	mechanism	NOUN
easat-9011	85	9	that	that	PRON
easat-9011	85	10	moderates	moderate	VERB
easat-9011	85	11	the	the	DET
easat-9011	85	12	link	link	NOUN
easat-9011	85	13	between	between	ADP
easat-9011	85	14	governance	governance	NOUN
easat-9011	85	15	structures	structure	NOUN
easat-9011	85	16	and	and	CCONJ
easat-9011	85	17	tax	tax	NOUN
easat-9011	85	18	behavior	behavior	NOUN
easat-9011	85	19	.	.	PUNCT
easat-9011	86	1	for	for	ADP
easat-9011	86	2	example	example	NOUN
easat-9011	86	3	,	,	PUNCT
easat-9011	86	4	when	when	SCONJ
easat-9011	86	5	managers	manager	NOUN
easat-9011	86	6	hold	hold	VERB
easat-9011	86	7	a	a	DET
easat-9011	86	8	significant	significant	ADJ
easat-9011	86	9	equity	equity	NOUN
easat-9011	86	10	stake	stake	NOUN
easat-9011	86	11	,	,	PUNCT
easat-9011	86	12	they	they	PRON
easat-9011	86	13	may	may	AUX
easat-9011	86	14	act	act	VERB
easat-9011	86	15	more	more	ADV
easat-9011	86	16	prudently	prudently	ADV
easat-9011	86	17	regarding	regard	VERB
easat-9011	86	18	tax	tax	NOUN
easat-9011	86	19	strategies	strategy	NOUN
easat-9011	86	20	,	,	PUNCT
easat-9011	86	21	given	give	VERB
easat-9011	86	22	their	their	PRON
easat-9011	86	23	vested	vested	ADJ
easat-9011	86	24	interest	interest	NOUN
easat-9011	86	25	in	in	ADP
easat-9011	86	26	the	the	DET
easat-9011	86	27	firm	firm	NOUN
easat-9011	86	28	's	's	PART
easat-9011	86	29	long	long	ADJ
easat-9011	86	30	-	-	PUNCT
easat-9011	86	31	term	term	NOUN
easat-9011	86	32	sustainability	sustainability	NOUN
easat-9011	86	33	and	and	CCONJ
easat-9011	86	34	reputation	reputation	NOUN
easat-9011	86	35	[	[	X
easat-9011	86	36	8	8	NUM
easat-9011	86	37	]	]	PUNCT
easat-9011	86	38	.	.	PUNCT
easat-9011	87	1	this	this	DET
easat-9011	87	2	alignment	alignment	NOUN
easat-9011	87	3	potentially	potentially	ADV
easat-9011	87	4	reduces	reduce	VERB
easat-9011	87	5	agency	agency	NOUN
easat-9011	87	6	conflicts	conflict	NOUN
easat-9011	87	7	that	that	PRON
easat-9011	87	8	would	would	AUX
easat-9011	87	9	otherwise	otherwise	ADV
easat-9011	87	10	drive	drive	VERB
easat-9011	87	11	aggressive	aggressive	ADJ
easat-9011	87	12	tax	tax	NOUN
easat-9011	87	13	planning	planning	NOUN
easat-9011	87	14	.	.	PUNCT
easat-9011	88	1	however	however	ADV
easat-9011	88	2	,	,	PUNCT
easat-9011	88	3	when	when	SCONJ
easat-9011	88	4	ownership	ownership	NOUN
easat-9011	88	5	becomes	become	VERB
easat-9011	88	6	overly	overly	ADV
easat-9011	88	7	concentrated	concentrated	ADJ
easat-9011	88	8	among	among	ADP
easat-9011	88	9	executives	executive	NOUN
easat-9011	88	10	,	,	PUNCT
easat-9011	88	11	the	the	DET
easat-9011	88	12	effect	effect	NOUN
easat-9011	88	13	could	could	AUX
easat-9011	88	14	reverse	reverse	VERB
easat-9011	88	15	—	—	PUNCT
easat-9011	88	16	entrenchment	entrenchment	NOUN
easat-9011	88	17	may	may	AUX
easat-9011	88	18	set	set	VERB
easat-9011	88	19	in	in	ADP
easat-9011	88	20	,	,	PUNCT
easat-9011	88	21	leading	lead	VERB
easat-9011	88	22	to	to	ADP
easat-9011	88	23	greater	great	ADJ
easat-9011	88	24	autonomy	autonomy	NOUN
easat-9011	88	25	and	and	CCONJ
easat-9011	88	26	increased	increase	VERB
easat-9011	88	27	tax	tax	NOUN
easat-9011	88	28	aggressiveness	aggressiveness	NOUN
easat-9011	88	29	if	if	SCONJ
easat-9011	88	30	proper	proper	ADJ
easat-9011	88	31	board	board	NOUN
easat-9011	88	32	oversight	oversight	NOUN
easat-9011	88	33	is	be	AUX
easat-9011	88	34	lacking	lack	VERB
easat-9011	88	35	[	[	X
easat-9011	88	36	2	2	NUM
easat-9011	88	37	]	]	PUNCT
easat-9011	88	38	.	.	PUNCT
easat-9011	89	1	the	the	DET
easat-9011	89	2	moderating	moderate	VERB
easat-9011	89	3	role	role	NOUN
easat-9011	89	4	of	of	ADP
easat-9011	89	5	mo	mo	PROPN
easat-9011	89	6	is	be	AUX
easat-9011	89	7	particularly	particularly	ADV
easat-9011	89	8	relevant	relevant	ADJ
easat-9011	89	9	in	in	ADP
easat-9011	89	10	malaysia	malaysia	PROPN
easat-9011	89	11	due	due	ADP
easat-9011	89	12	to	to	ADP
easat-9011	89	13	the	the	DET
easat-9011	89	14	prevalence	prevalence	NOUN
easat-9011	89	15	of	of	ADP
easat-9011	89	16	family	family	NOUN
easat-9011	89	17	-	-	PUNCT
easat-9011	89	18	owned	own	VERB
easat-9011	89	19	firms	firm	NOUN
easat-9011	89	20	and	and	CCONJ
easat-9011	89	21	concentrated	concentrated	ADJ
easat-9011	89	22	ownership	ownership	NOUN
easat-9011	89	23	structures	structure	NOUN
easat-9011	89	24	,	,	PUNCT
easat-9011	89	25	which	which	PRON
easat-9011	89	26	may	may	AUX
easat-9011	89	27	alter	alter	VERB
easat-9011	89	28	the	the	DET
easat-9011	89	29	typical	typical	ADJ
easat-9011	89	30	governance	governance	NOUN
easat-9011	89	31	dynamics	dynamic	NOUN
easat-9011	89	32	.	.	PUNCT
easat-9011	90	1	empirical	empirical	ADJ
easat-9011	90	2	evidence	evidence	NOUN
easat-9011	90	3	suggests	suggest	VERB
easat-9011	90	4	that	that	SCONJ
easat-9011	90	5	mo	mo	PROPN
easat-9011	90	6	influences	influence	VERB
easat-9011	90	7	the	the	DET
easat-9011	90	8	strength	strength	NOUN
easat-9011	90	9	of	of	ADP
easat-9011	90	10	the	the	DET
easat-9011	90	11	relationship	relationship	NOUN
easat-9011	90	12	between	between	ADP
easat-9011	90	13	board	board	NOUN
easat-9011	90	14	characteristics	characteristic	NOUN
easat-9011	90	15	such	such	ADJ
easat-9011	90	16	as	as	ADP
easat-9011	90	17	board	board	NOUN
easat-9011	90	18	size	size	NOUN
easat-9011	90	19	,	,	PUNCT
easat-9011	90	20	director	director	NOUN
easat-9011	90	21	expertise	expertise	NOUN
easat-9011	90	22	,	,	PUNCT
easat-9011	90	23	and	and	CCONJ
easat-9011	90	24	ceo	ceo	NOUN
easat-9011	90	25	duality	duality	NOUN
easat-9011	90	26	and	and	CCONJ
easat-9011	90	27	cta	cta	PROPN
easat-9011	90	28	[	[	X
easat-9011	90	29	1	1	NUM
easat-9011	90	30	]	]	PUNCT
easat-9011	90	31	.	.	PUNCT
easat-9011	91	1	this	this	PRON
easat-9011	91	2	adds	add	VERB
easat-9011	91	3	a	a	DET
easat-9011	91	4	critical	critical	ADJ
easat-9011	91	5	layer	layer	NOUN
easat-9011	91	6	of	of	ADP
easat-9011	91	7	complexity	complexity	NOUN
easat-9011	91	8	in	in	ADP
easat-9011	91	9	evaluating	evaluate	VERB
easat-9011	91	10	how	how	SCONJ
easat-9011	91	11	internal	internal	ADJ
easat-9011	91	12	governance	governance	NOUN
easat-9011	91	13	mechanisms	mechanism	NOUN
easat-9011	91	14	affect	affect	VERB
easat-9011	91	15	corporate	corporate	ADJ
easat-9011	91	16	behavior	behavior	NOUN
easat-9011	91	17	,	,	PUNCT
easat-9011	91	18	especially	especially	ADV
easat-9011	91	19	in	in	ADP
easat-9011	91	20	relation	relation	NOUN
easat-9011	91	21	to	to	ADP
easat-9011	91	22	ethical	ethical	ADJ
easat-9011	91	23	tax	tax	NOUN
easat-9011	91	24	conduct	conduct	NOUN
easat-9011	91	25	.	.	PUNCT
easat-9011	92	1	the	the	DET
easat-9011	92	2	findings	finding	NOUN
easat-9011	92	3	indicate	indicate	VERB
easat-9011	92	4	that	that	SCONJ
easat-9011	92	5	leverage	leverage	NOUN
easat-9011	92	6	and	and	CCONJ
easat-9011	92	7	profitability	profitability	NOUN
easat-9011	92	8	are	be	AUX
easat-9011	92	9	important	important	ADJ
easat-9011	92	10	factors	factor	NOUN
easat-9011	92	11	in	in	ADP
easat-9011	92	12	avoiding	avoid	VERB
easat-9011	92	13	taxes	taxis	NOUN
easat-9011	92	14	,	,	PUNCT
easat-9011	92	15	but	but	CCONJ
easat-9011	92	16	their	their	PRON
easat-9011	92	17	effects	effect	NOUN
easat-9011	92	18	depend	depend	VERB
easat-9011	92	19	on	on	ADP
easat-9011	92	20	the	the	DET
easat-9011	92	21	rules	rule	NOUN
easat-9011	92	22	and	and	CCONJ
easat-9011	92	23	the	the	DET
easat-9011	92	24	way	way	NOUN
easat-9011	92	25	the	the	DET
easat-9011	92	26	government	government	NOUN
easat-9011	92	27	works	work	VERB
easat-9011	92	28	.	.	PUNCT
easat-9011	93	1	success	success	NOUN
easat-9011	93	2	allows	allow	VERB
easat-9011	93	3	business	business	NOUN
easat-9011	93	4	to	to	PART
easat-9011	93	5	manage	manage	VERB
easat-9011	93	6	their	their	PRON
easat-9011	93	7	taxes	taxis	NOUN
easat-9011	93	8	,	,	PUNCT
easat-9011	93	9	and	and	CCONJ
easat-9011	93	10	leverage	leverage	NOUN
easat-9011	93	11	motivates	motivate	VERB
easat-9011	93	12	them	they	PRON
easat-9011	93	13	to	to	PART
easat-9011	93	14	do	do	VERB
easat-9011	93	15	so	so	ADV
easat-9011	93	16	,	,	PUNCT
easat-9011	93	17	however	however	ADV
easat-9011	93	18	,	,	PUNCT
easat-9011	93	19	neither	neither	PRON
easat-9011	93	20	of	of	ADP
easat-9011	93	21	them	they	PRON
easat-9011	93	22	acts	act	VERB
easat-9011	93	23	independently	independently	ADV
easat-9011	93	24	.	.	PUNCT
easat-9011	94	1	to	to	PART
easat-9011	94	2	examine	examine	VERB
easat-9011	94	3	if	if	SCONJ
easat-9011	94	4	financial	financial	ADJ
easat-9011	94	5	traits	trait	NOUN
easat-9011	94	6	lead	lead	VERB
easat-9011	94	7	to	to	ADP
easat-9011	94	8	intelligent	intelligent	ADJ
easat-9011	94	9	or	or	CCONJ
easat-9011	94	10	risky	risky	ADJ
easat-9011	94	11	tax	tax	NOUN
easat-9011	94	12	1800	1800	NUM
easat-9011	94	13	edelweiss	edelweiss	PROPN
easat-9011	94	14	applied	apply	VERB
easat-9011	94	15	science	science	NOUN
easat-9011	94	16	and	and	CCONJ
easat-9011	94	17	technology	technology	NOUN
easat-9011	94	18	issn	issn	PROPN
easat-9011	94	19	:	:	PUNCT
easat-9011	94	20	2576	2576	NUM
easat-9011	94	21	-	-	SYM
easat-9011	94	22	8484	8484	NUM
easat-9011	94	23	vol	vol	NOUN
easat-9011	94	24	.	.	PROPN
easat-9011	95	1	9	9	NUM
easat-9011	95	2	,	,	PUNCT
easat-9011	95	3	no	no	INTJ
easat-9011	95	4	.	.	NOUN
easat-9011	95	5	7	7	NUM
easat-9011	95	6	:	:	SYM
easat-9011	95	7	1797	1797	NUM
easat-9011	95	8	-	-	SYM
easat-9011	95	9	1815	1815	NUM
easat-9011	95	10	,	,	PUNCT
easat-9011	95	11	2025	2025	NUM
easat-9011	95	12	doi	doi	NOUN
easat-9011	95	13	:	:	PUNCT
easat-9011	95	14	10.55214/2576	10.55214/2576	NUM
easat-9011	95	15	-	-	NUM
easat-9011	95	16	8484.v9i7.9011	8484.v9i7.9011	NUM
easat-9011	95	17	©	©	PROPN
easat-9011	95	18	2025	2025	NUM
easat-9011	95	19	by	by	ADP
easat-9011	95	20	the	the	DET
easat-9011	95	21	authors	author	NOUN
easat-9011	95	22	;	;	PUNCT
easat-9011	95	23	licensee	licensee	PROPN
easat-9011	95	24	learning	learn	VERB
easat-9011	95	25	gate	gate	NOUN
easat-9011	95	26	strategies	strategy	NOUN
easat-9011	95	27	,	,	PUNCT
easat-9011	95	28	it	it	PRON
easat-9011	95	29	's	be	AUX
easat-9011	95	30	necessary	necessary	ADJ
easat-9011	95	31	to	to	PART
easat-9011	95	32	consider	consider	VERB
easat-9011	95	33	thoroughly	thoroughly	ADV
easat-9011	95	34	the	the	DET
easat-9011	95	35	board	board	NOUN
easat-9011	95	36	's	's	PART
easat-9011	95	37	skills	skill	NOUN
easat-9011	95	38	,	,	PUNCT
easat-9011	95	39	the	the	DET
easat-9011	95	40	need	need	NOUN
easat-9011	95	41	of	of	ADP
easat-9011	95	42	ethical	ethical	ADJ
easat-9011	95	43	leadership	leadership	NOUN
easat-9011	95	44	,	,	PUNCT
easat-9011	95	45	and	and	CCONJ
easat-9011	95	46	the	the	DET
easat-9011	95	47	significance	significance	NOUN
easat-9011	95	48	of	of	ADP
easat-9011	95	49	external	external	ADJ
easat-9011	95	50	assessments	assessment	NOUN
easat-9011	95	51	.	.	PUNCT
easat-9011	96	1	in	in	ADP
easat-9011	96	2	malaysia	malaysia	PROPN
easat-9011	96	3	's	's	PART
easat-9011	96	4	ever	ever	ADV
easat-9011	96	5	-	-	PUNCT
easat-9011	96	6	changing	change	VERB
easat-9011	96	7	political	political	ADJ
easat-9011	96	8	and	and	CCONJ
easat-9011	96	9	economic	economic	ADJ
easat-9011	96	10	climate	climate	NOUN
easat-9011	96	11	,	,	PUNCT
easat-9011	96	12	it	it	PRON
easat-9011	96	13	's	be	AUX
easat-9011	96	14	imperative	imperative	ADJ
easat-9011	96	15	to	to	PART
easat-9011	96	16	recognize	recognize	VERB
easat-9011	96	17	how	how	SCONJ
easat-9011	96	18	both	both	DET
easat-9011	96	19	variables	variable	NOUN
easat-9011	96	20	affect	affect	VERB
easat-9011	96	21	each	each	DET
easat-9011	96	22	other	other	ADJ
easat-9011	96	23	to	to	PART
easat-9011	96	24	make	make	VERB
easat-9011	96	25	effective	effective	ADJ
easat-9011	96	26	choices	choice	NOUN
easat-9011	96	27	about	about	ADP
easat-9011	96	28	taxation	taxation	NOUN
easat-9011	96	29	and	and	CCONJ
easat-9011	96	30	business	business	NOUN
easat-9011	96	31	strategy	strategy	NOUN
easat-9011	96	32	in	in	ADP
easat-9011	96	33	general	general	ADJ
easat-9011	96	34	.	.	PUNCT
easat-9011	97	1	2.1	2.1	NUM
easat-9011	97	2	.	.	PUNCT
easat-9011	98	1	hypotheses	hypothesis	NOUN
easat-9011	98	2	development	development	NOUN
easat-9011	98	3	cta	cta	PROPN
easat-9011	98	4	remains	remain	VERB
easat-9011	98	5	to	to	PART
easat-9011	98	6	be	be	AUX
easat-9011	98	7	a	a	DET
easat-9011	98	8	significant	significant	ADJ
easat-9011	98	9	problem	problem	NOUN
easat-9011	98	10	in	in	ADP
easat-9011	98	11	developing	develop	VERB
easat-9011	98	12	countries	country	NOUN
easat-9011	98	13	such	such	ADJ
easat-9011	98	14	as	as	ADP
easat-9011	98	15	malaysia	malaysia	PROPN
easat-9011	98	16	,	,	PUNCT
easat-9011	98	17	where	where	SCONJ
easat-9011	98	18	company	company	NOUN
easat-9011	98	19	taxes	taxis	NOUN
easat-9011	98	20	are	be	AUX
easat-9011	98	21	a	a	DET
easat-9011	98	22	key	key	ADJ
easat-9011	98	23	source	source	NOUN
easat-9011	98	24	of	of	ADP
easat-9011	98	25	national	national	ADJ
easat-9011	98	26	income	income	NOUN
easat-9011	98	27	.	.	PUNCT
easat-9011	99	1	scholars	scholar	NOUN
easat-9011	99	2	continue	continue	VERB
easat-9011	99	3	to	to	PART
easat-9011	99	4	debate	debate	VERB
easat-9011	99	5	about	about	ADP
easat-9011	99	6	the	the	DET
easat-9011	99	7	way	way	NOUN
easat-9011	99	8	economic	economic	ADJ
easat-9011	99	9	and	and	CCONJ
easat-9011	99	10	governance	governance	NOUN
easat-9011	99	11	frameworks	framework	NOUN
easat-9011	99	12	that	that	PRON
easat-9011	99	13	companies	company	NOUN
easat-9011	99	14	have	have	VERB
easat-9011	99	15	impact	impact	NOUN
easat-9011	99	16	on	on	ADP
easat-9011	99	17	the	the	DET
easat-9011	99	18	way	way	NOUN
easat-9011	99	19	they	they	PRON
easat-9011	99	20	manage	manage	VERB
easat-9011	99	21	taxes	taxis	NOUN
easat-9011	99	22	.	.	PUNCT
easat-9011	100	1	this	this	DET
easat-9011	100	2	study	study	NOUN
easat-9011	100	3	focuses	focus	VERB
easat-9011	100	4	on	on	ADP
easat-9011	100	5	two	two	NUM
easat-9011	100	6	core	core	ADJ
easat-9011	100	7	financial	financial	ADJ
easat-9011	100	8	indicators	indicator	NOUN
easat-9011	100	9	,	,	PUNCT
easat-9011	100	10	profitability	profitability	NOUN
easat-9011	100	11	and	and	CCONJ
easat-9011	100	12	leverage	leverage	NOUN
easat-9011	100	13	,	,	PUNCT
easat-9011	100	14	and	and	CCONJ
easat-9011	100	15	a	a	DET
easat-9011	100	16	set	set	NOUN
easat-9011	100	17	of	of	ADP
easat-9011	100	18	governance	governance	NOUN
easat-9011	100	19	elements	element	NOUN
easat-9011	100	20	,	,	PUNCT
easat-9011	100	21	including	include	VERB
easat-9011	100	22	board	board	NOUN
easat-9011	100	23	size	size	NOUN
easat-9011	100	24	,	,	PUNCT
easat-9011	100	25	the	the	DET
easat-9011	100	26	competency	competency	NOUN
easat-9011	100	27	of	of	ADP
easat-9011	100	28	directors	director	NOUN
easat-9011	100	29	,	,	PUNCT
easat-9011	100	30	the	the	DET
easat-9011	100	31	presence	presence	NOUN
easat-9011	100	32	of	of	ADP
easat-9011	100	33	female	female	ADJ
easat-9011	100	34	board	board	NOUN
easat-9011	100	35	members	member	NOUN
easat-9011	100	36	,	,	PUNCT
easat-9011	100	37	director	director	NOUN
easat-9011	100	38	remuneration	remuneration	NOUN
easat-9011	100	39	,	,	PUNCT
easat-9011	100	40	and	and	CCONJ
easat-9011	100	41	the	the	DET
easat-9011	100	42	dual	dual	ADJ
easat-9011	100	43	role	role	NOUN
easat-9011	100	44	of	of	ADP
easat-9011	100	45	ceos	ceos	PROPN
easat-9011	100	46	.	.	PUNCT
easat-9011	101	1	mo	mo	PROPN
easat-9011	101	2	is	be	AUX
easat-9011	101	3	well	well	ADV
easat-9011	101	4	-	-	PUNCT
easat-9011	101	5	defined	define	VERB
easat-9011	101	6	as	as	SCONJ
easat-9011	101	7	the	the	DET
easat-9011	101	8	proportion	proportion	NOUN
easat-9011	101	9	of	of	ADP
easat-9011	101	10	company	company	NOUN
easat-9011	101	11	shares	share	NOUN
easat-9011	101	12	held	hold	VERB
easat-9011	101	13	by	by	ADP
easat-9011	101	14	board	board	NOUN
easat-9011	101	15	of	of	ADP
easat-9011	101	16	directors	director	NOUN
easat-9011	101	17	such	such	ADJ
easat-9011	101	18	ownership	ownership	NOUN
easat-9011	101	19	may	may	AUX
easat-9011	101	20	either	either	CCONJ
easat-9011	101	21	mitigate	mitigate	VERB
easat-9011	101	22	or	or	CCONJ
easat-9011	101	23	intensify	intensify	VERB
easat-9011	101	24	tax	tax	NOUN
easat-9011	101	25	planning	planning	NOUN
easat-9011	101	26	practices	practice	NOUN
easat-9011	101	27	by	by	ADP
easat-9011	101	28	aligning	align	VERB
easat-9011	101	29	the	the	DET
easat-9011	101	30	interests	interest	NOUN
easat-9011	101	31	of	of	ADP
easat-9011	101	32	managers	manager	NOUN
easat-9011	101	33	with	with	ADP
easat-9011	101	34	those	those	PRON
easat-9011	101	35	of	of	ADP
easat-9011	101	36	shareholders	shareholder	NOUN
easat-9011	101	37	.	.	PUNCT
easat-9011	102	1	central	central	ADJ
easat-9011	102	2	to	to	ADP
easat-9011	102	3	this	this	DET
easat-9011	102	4	investigation	investigation	NOUN
easat-9011	102	5	is	be	AUX
easat-9011	102	6	the	the	DET
easat-9011	102	7	inclusion	inclusion	NOUN
easat-9011	102	8	of	of	ADP
easat-9011	102	9	mo	mo	PROPN
easat-9011	102	10	as	as	ADP
easat-9011	102	11	a	a	DET
easat-9011	102	12	moderating	moderate	VERB
easat-9011	102	13	variable	variable	NOUN
easat-9011	102	14	to	to	ADP
easat-9011	102	15	the	the	DET
easat-9011	102	16	study	study	NOUN
easat-9011	102	17	.	.	PUNCT
easat-9011	103	1	the	the	DET
easat-9011	103	2	strength	strength	NOUN
easat-9011	103	3	and	and	CCONJ
easat-9011	103	4	direction	direction	NOUN
easat-9011	103	5	of	of	ADP
easat-9011	103	6	the	the	DET
easat-9011	103	7	relationship	relationship	NOUN
easat-9011	103	8	between	between	ADP
easat-9011	103	9	corporate	corporate	ADJ
easat-9011	103	10	tax	tax	NOUN
easat-9011	103	11	behavior	behavior	NOUN
easat-9011	103	12	and	and	CCONJ
easat-9011	103	13	governance	governance	NOUN
easat-9011	103	14	mechanisms	mechanism	NOUN
easat-9011	103	15	is	be	AUX
easat-9011	103	16	believed	believe	VERB
easat-9011	103	17	to	to	PART
easat-9011	103	18	be	be	AUX
easat-9011	103	19	influenced	influence	VERB
easat-9011	103	20	by	by	ADP
easat-9011	103	21	mo	mo	PROPN
easat-9011	103	22	.	.	PROPN
easat-9011	104	1	this	this	DET
easat-9011	104	2	study	study	NOUN
easat-9011	104	3	tests	test	VERB
easat-9011	104	4	twelve	twelve	NUM
easat-9011	104	5	hypotheses	hypothesis	NOUN
easat-9011	104	6	whereby	whereby	SCONJ
easat-9011	104	7	the	the	DET
easat-9011	104	8	first	first	ADJ
easat-9011	104	9	seven	seven	NUM
easat-9011	104	10	(	(	PUNCT
easat-9011	104	11	h1	h1	PROPN
easat-9011	104	12	–	–	PUNCT
easat-9011	104	13	h7	h7	PROPN
easat-9011	104	14	)	)	PUNCT
easat-9011	104	15	examine	examine	VERB
easat-9011	104	16	the	the	DET
easat-9011	104	17	direct	direct	ADJ
easat-9011	104	18	effects	effect	NOUN
easat-9011	104	19	of	of	ADP
easat-9011	104	20	financial	financial	ADJ
easat-9011	104	21	and	and	CCONJ
easat-9011	104	22	governance	governance	NOUN
easat-9011	104	23	factors	factor	NOUN
easat-9011	104	24	on	on	ADP
easat-9011	104	25	cta	cta	PROPN
easat-9011	104	26	,	,	PUNCT
easat-9011	104	27	while	while	SCONJ
easat-9011	104	28	the	the	DET
easat-9011	104	29	remaining	remain	VERB
easat-9011	104	30	five	five	NUM
easat-9011	104	31	(	(	PUNCT
easat-9011	104	32	h8	h8	PROPN
easat-9011	104	33	–	–	PUNCT
easat-9011	104	34	h12	h12	NOUN
easat-9011	104	35	)	)	PUNCT
easat-9011	104	36	assess	assess	VERB
easat-9011	104	37	how	how	SCONJ
easat-9011	104	38	mo	mo	PROPN
easat-9011	104	39	moderates	moderate	VERB
easat-9011	104	40	the	the	DET
easat-9011	104	41	relationships	relationship	NOUN
easat-9011	104	42	between	between	ADP
easat-9011	104	43	cta	cta	PROPN
easat-9011	104	44	and	and	CCONJ
easat-9011	104	45	governance	governance	NOUN
easat-9011	104	46	variables	variable	NOUN
easat-9011	104	47	,	,	PUNCT
easat-9011	104	48	specifically	specifically	ADV
easat-9011	104	49	board	board	NOUN
easat-9011	104	50	size	size	NOUN
easat-9011	104	51	,	,	PUNCT
easat-9011	104	52	director	director	NOUN
easat-9011	104	53	competency	competency	NOUN
easat-9011	104	54	,	,	PUNCT
easat-9011	104	55	female	female	ADJ
easat-9011	104	56	representation	representation	NOUN
easat-9011	104	57	,	,	PUNCT
easat-9011	104	58	remuneration	remuneration	NOUN
easat-9011	104	59	,	,	PUNCT
easat-9011	104	60	and	and	CCONJ
easat-9011	104	61	ceo	ceo	NOUN
easat-9011	104	62	duality	duality	NOUN
easat-9011	104	63	.	.	PUNCT
easat-9011	105	1	2.1.1	2.1.1	X
easat-9011	105	2	.	.	X
easat-9011	105	3	profitability	profitability	NOUN
easat-9011	105	4	and	and	CCONJ
easat-9011	105	5	its	its	PRON
easat-9011	105	6	relationship	relationship	NOUN
easat-9011	105	7	with	with	ADP
easat-9011	105	8	corporate	corporate	ADJ
easat-9011	105	9	tax	tax	NOUN
easat-9011	105	10	avoidance	avoidance	NOUN
easat-9011	105	11	a	a	DET
easat-9011	105	12	company	company	NOUN
easat-9011	105	13	's	's	PART
easat-9011	105	14	ability	ability	NOUN
easat-9011	105	15	to	to	PART
easat-9011	105	16	avoid	avoid	VERB
easat-9011	105	17	paying	pay	VERB
easat-9011	105	18	taxes	taxis	NOUN
easat-9011	105	19	depends	depend	VERB
easat-9011	105	20	heavily	heavily	ADV
easat-9011	105	21	on	on	ADP
easat-9011	105	22	the	the	DET
easat-9011	105	23	capacity	capacity	NOUN
easat-9011	105	24	of	of	ADP
easat-9011	105	25	its	its	PRON
easat-9011	105	26	earnings	earning	NOUN
easat-9011	105	27	.	.	PUNCT
easat-9011	106	1	maruhun	maruhun	PROPN
easat-9011	106	2	,	,	PUNCT
easat-9011	106	3	et	et	PROPN
easat-9011	106	4	al	al	PROPN
easat-9011	106	5	.	.	PUNCT
easat-9011	107	1	[	[	X
easat-9011	107	2	18	18	NUM
easat-9011	107	3	]	]	PUNCT
easat-9011	107	4	suggest	suggest	VERB
easat-9011	107	5	that	that	SCONJ
easat-9011	107	6	decreasing	decrease	VERB
easat-9011	107	7	revenue	revenue	NOUN
easat-9011	107	8	is	be	AUX
easat-9011	107	9	one	one	NUM
easat-9011	107	10	of	of	ADP
easat-9011	107	11	the	the	DET
easat-9011	107	12	primary	primary	ADJ
easat-9011	107	13	factors	factor	NOUN
easat-9011	107	14	that	that	PRON
easat-9011	107	15	makes	make	VERB
easat-9011	107	16	it	it	PRON
easat-9011	107	17	difficult	difficult	ADJ
easat-9011	107	18	to	to	PART
easat-9011	107	19	evade	evade	VERB
easat-9011	107	20	taxes	taxis	NOUN
easat-9011	107	21	.	.	PUNCT
easat-9011	108	1	when	when	SCONJ
easat-9011	108	2	company	company	NOUN
easat-9011	108	3	's	's	PART
easat-9011	108	4	profits	profit	NOUN
easat-9011	108	5	drop	drop	NOUN
easat-9011	108	6	,	,	PUNCT
easat-9011	108	7	it	it	PRON
easat-9011	108	8	may	may	AUX
easat-9011	108	9	not	not	PART
easat-9011	108	10	be	be	AUX
easat-9011	108	11	worthwhile	worthwhile	ADJ
easat-9011	108	12	it	it	PRON
easat-9011	108	13	to	to	PART
easat-9011	108	14	spend	spend	VERB
easat-9011	108	15	money	money	NOUN
easat-9011	108	16	on	on	ADP
easat-9011	108	17	complicated	complicated	ADJ
easat-9011	108	18	tax	tax	NOUN
easat-9011	108	19	procedures	procedure	NOUN
easat-9011	108	20	to	to	PART
easat-9011	108	21	avoid	avoid	VERB
easat-9011	108	22	paying	pay	VERB
easat-9011	108	23	taxes	taxis	NOUN
easat-9011	108	24	.	.	PUNCT
easat-9011	109	1	as	as	ADP
easat-9011	109	2	a	a	DET
easat-9011	109	3	result	result	NOUN
easat-9011	109	4	,	,	PUNCT
easat-9011	109	5	companies	company	NOUN
easat-9011	109	6	that	that	PRON
easat-9011	109	7	make	make	VERB
easat-9011	109	8	less	less	ADJ
easat-9011	109	9	money	money	NOUN
easat-9011	109	10	are	be	AUX
easat-9011	109	11	less	less	ADV
easat-9011	109	12	likely	likely	ADJ
easat-9011	109	13	to	to	PART
easat-9011	109	14	take	take	VERB
easat-9011	109	15	steps	step	NOUN
easat-9011	109	16	to	to	PART
easat-9011	109	17	avoid	avoid	VERB
easat-9011	109	18	paying	pay	VERB
easat-9011	109	19	taxes	taxis	NOUN
easat-9011	109	20	.	.	PUNCT
easat-9011	110	1	however	however	ADV
easat-9011	110	2	,	,	PUNCT
easat-9011	110	3	empirical	empirical	ADJ
easat-9011	110	4	evidence	evidence	NOUN
easat-9011	110	5	strongly	strongly	ADV
easat-9011	110	6	suggests	suggest	VERB
easat-9011	110	7	that	that	SCONJ
easat-9011	110	8	there	there	PRON
easat-9011	110	9	is	be	VERB
easat-9011	110	10	a	a	DET
easat-9011	110	11	strong	strong	ADJ
easat-9011	110	12	link	link	NOUN
easat-9011	110	13	between	between	ADP
easat-9011	110	14	avoiding	avoid	VERB
easat-9011	110	15	taxes	taxis	NOUN
easat-9011	110	16	and	and	CCONJ
easat-9011	110	17	making	make	VERB
easat-9011	110	18	money	money	NOUN
easat-9011	110	19	.	.	PUNCT
easat-9011	111	1	the	the	DET
easat-9011	111	2	primary	primary	ADJ
easat-9011	111	3	suggestion	suggestion	NOUN
easat-9011	111	4	is	be	AUX
easat-9011	111	5	that	that	SCONJ
easat-9011	111	6	businesses	business	NOUN
easat-9011	111	7	who	who	PRON
easat-9011	111	8	do	do	VERB
easat-9011	111	9	well	well	ADV
easat-9011	111	10	can	can	AUX
easat-9011	111	11	cut	cut	VERB
easat-9011	111	12	their	their	PRON
easat-9011	111	13	taxes	taxis	NOUN
easat-9011	111	14	to	to	PART
easat-9011	111	15	keep	keep	VERB
easat-9011	111	16	more	more	ADJ
easat-9011	111	17	of	of	ADP
easat-9011	111	18	their	their	PRON
easat-9011	111	19	profits	profit	NOUN
easat-9011	111	20	after	after	ADP
easat-9011	111	21	taxes	taxis	NOUN
easat-9011	111	22	.	.	PUNCT
easat-9011	112	1	further	further	ADJ
easat-9011	112	2	support	support	NOUN
easat-9011	112	3	for	for	ADP
easat-9011	112	4	this	this	DET
easat-9011	112	5	position	position	NOUN
easat-9011	112	6	comes	come	VERB
easat-9011	112	7	from	from	ADP
easat-9011	112	8	indriani	indriani	NOUN
easat-9011	112	9	[	[	X
easat-9011	112	10	19	19	NUM
easat-9011	112	11	]	]	PUNCT
easat-9011	112	12	who	who	PRON
easat-9011	112	13	,	,	PUNCT
easat-9011	112	14	building	build	VERB
easat-9011	112	15	on	on	ADP
easat-9011	112	16	the	the	DET
easat-9011	112	17	framework	framework	NOUN
easat-9011	112	18	of	of	ADP
easat-9011	112	19	lanis	lanis	NOUN
easat-9011	112	20	and	and	CCONJ
easat-9011	112	21	richardson	richardson	PROPN
easat-9011	112	22	[	[	X
easat-9011	112	23	20	20	NUM
easat-9011	112	24	]	]	PUNCT
easat-9011	112	25	highlights	highlight	NOUN
easat-9011	112	26	that	that	SCONJ
easat-9011	112	27	economically	economically	ADV
easat-9011	112	28	successful	successful	ADJ
easat-9011	112	29	firms	firm	NOUN
easat-9011	112	30	are	be	AUX
easat-9011	112	31	better	well	ADV
easat-9011	112	32	positioned	position	VERB
easat-9011	112	33	to	to	PART
easat-9011	112	34	exploit	exploit	VERB
easat-9011	112	35	tax	tax	NOUN
easat-9011	112	36	havens	haven	NOUN
easat-9011	112	37	,	,	PUNCT
easat-9011	112	38	transfer	transfer	NOUN
easat-9011	112	39	pricing	pricing	NOUN
easat-9011	112	40	,	,	PUNCT
easat-9011	112	41	and	and	CCONJ
easat-9011	112	42	deferred	deferred	ADJ
easat-9011	112	43	tax	tax	NOUN
easat-9011	112	44	mechanisms	mechanism	NOUN
easat-9011	112	45	.	.	PUNCT
easat-9011	113	1	similarly	similarly	ADV
easat-9011	113	2	,	,	PUNCT
easat-9011	113	3	bachas	bachas	PROPN
easat-9011	113	4	,	,	PUNCT
easat-9011	113	5	et	et	PROPN
easat-9011	113	6	al	al	PROPN
easat-9011	113	7	.	.	PUNCT
easat-9011	114	1	[	[	X
easat-9011	114	2	21	21	NUM
easat-9011	114	3	]	]	X
easat-9011	114	4	referencing	reference	VERB
easat-9011	114	5	[	[	X
easat-9011	114	6	22	22	NUM
easat-9011	114	7	]	]	PUNCT
easat-9011	114	8	found	find	VERB
easat-9011	114	9	that	that	SCONJ
easat-9011	114	10	profitable	profitable	ADJ
easat-9011	114	11	firms	firm	NOUN
easat-9011	114	12	often	often	ADV
easat-9011	114	13	display	display	VERB
easat-9011	114	14	higher	high	ADJ
easat-9011	114	15	deviations	deviation	NOUN
easat-9011	114	16	in	in	ADP
easat-9011	114	17	their	their	PRON
easat-9011	114	18	etrs	etrs	ADJ
easat-9011	114	19	,	,	PUNCT
easat-9011	114	20	reflecting	reflect	VERB
easat-9011	114	21	more	more	ADV
easat-9011	114	22	active	active	ADJ
easat-9011	114	23	engagement	engagement	NOUN
easat-9011	114	24	in	in	ADP
easat-9011	114	25	tax	tax	NOUN
easat-9011	114	26	minimization	minimization	NOUN
easat-9011	114	27	tactics	tactic	NOUN
easat-9011	114	28	.	.	PUNCT
easat-9011	115	1	however	however	ADV
easat-9011	115	2	,	,	PUNCT
easat-9011	115	3	the	the	DET
easat-9011	115	4	literature	literature	NOUN
easat-9011	115	5	is	be	AUX
easat-9011	115	6	not	not	PART
easat-9011	115	7	unanimous	unanimous	ADJ
easat-9011	115	8	.	.	PUNCT
easat-9011	116	1	while	while	SCONJ
easat-9011	116	2	it	it	PRON
easat-9011	116	3	's	be	AUX
easat-9011	116	4	generally	generally	ADV
easat-9011	116	5	accepted	accept	VERB
easat-9011	116	6	that	that	SCONJ
easat-9011	116	7	taxation	taxation	NOUN
easat-9011	116	8	compliance	compliance	NOUN
easat-9011	116	9	is	be	AUX
easat-9011	116	10	driven	drive	VERB
easat-9011	116	11	by	by	ADP
easat-9011	116	12	profitability	profitability	NOUN
easat-9011	116	13	,	,	PUNCT
easat-9011	116	14	numerous	numerous	ADJ
easat-9011	116	15	investigations	investigation	NOUN
easat-9011	116	16	have	have	AUX
easat-9011	116	17	revealed	reveal	VERB
easat-9011	116	18	that	that	SCONJ
easat-9011	116	19	there	there	PRON
easat-9011	116	20	is	be	VERB
easat-9011	116	21	no	no	DET
easat-9011	116	22	statistically	statistically	ADV
easat-9011	116	23	significant	significant	ADJ
easat-9011	116	24	association	association	NOUN
easat-9011	116	25	between	between	ADP
easat-9011	116	26	the	the	DET
easat-9011	116	27	two	two	NUM
easat-9011	116	28	.	.	PUNCT
easat-9011	117	1	yusrizal	yusrizal	NOUN
easat-9011	117	2	,	,	PUNCT
easat-9011	117	3	et	et	PROPN
easat-9011	117	4	al	al	PROPN
easat-9011	117	5	.	.	PUNCT
easat-9011	118	1	[	[	X
easat-9011	118	2	23	23	NUM
easat-9011	118	3	]	]	PUNCT
easat-9011	118	4	and	and	CCONJ
easat-9011	118	5	jannah	jannah	PROPN
easat-9011	118	6	and	and	CCONJ
easat-9011	118	7	dimyati	dimyati	NOUN
easat-9011	118	8	[	[	X
easat-9011	118	9	24	24	NUM
easat-9011	118	10	]	]	PUNCT
easat-9011	118	11	for	for	ADP
easat-9011	118	12	example	example	NOUN
easat-9011	118	13	,	,	PUNCT
easat-9011	118	14	propose	propose	VERB
easat-9011	118	15	that	that	SCONJ
easat-9011	118	16	company	company	NOUN
easat-9011	118	17	tax	tax	NOUN
easat-9011	118	18	evasion	evasion	NOUN
easat-9011	118	19	might	might	AUX
easat-9011	118	20	not	not	PART
easat-9011	118	21	be	be	AUX
easat-9011	118	22	only	only	ADV
easat-9011	118	23	determined	determine	VERB
easat-9011	118	24	by	by	ADP
easat-9011	118	25	profitability	profitability	NOUN
easat-9011	118	26	.	.	PUNCT
easat-9011	119	1	rather	rather	ADV
easat-9011	119	2	,	,	PUNCT
easat-9011	119	3	the	the	DET
easat-9011	119	4	findings	finding	NOUN
easat-9011	119	5	suggest	suggest	VERB
easat-9011	119	6	that	that	SCONJ
easat-9011	119	7	firm	firm	ADJ
easat-9011	119	8	specific	specific	ADJ
easat-9011	119	9	attributes	attribute	NOUN
easat-9011	119	10	,	,	PUNCT
easat-9011	119	11	regulatory	regulatory	ADJ
easat-9011	119	12	supervision	supervision	NOUN
easat-9011	119	13	,	,	PUNCT
easat-9011	119	14	and	and	CCONJ
easat-9011	119	15	governance	governance	NOUN
easat-9011	119	16	quality	quality	NOUN
easat-9011	119	17	have	have	VERB
easat-9011	119	18	greater	great	ADJ
easat-9011	119	19	effects	effect	NOUN
easat-9011	119	20	on	on	ADP
easat-9011	119	21	tax	tax	NOUN
easat-9011	119	22	strategy	strategy	NOUN
easat-9011	119	23	development	development	NOUN
easat-9011	119	24	.	.	PUNCT
easat-9011	120	1	this	this	DET
easat-9011	120	2	perspective	perspective	NOUN
easat-9011	120	3	is	be	AUX
easat-9011	120	4	echoed	echo	VERB
easat-9011	120	5	by	by	ADP
easat-9011	120	6	fahmi	fahmi	PROPN
easat-9011	120	7	and	and	CCONJ
easat-9011	120	8	naibaho	naibaho	NOUN
easat-9011	121	1	[	[	X
easat-9011	121	2	25	25	NUM
easat-9011	121	3	]	]	PUNCT
easat-9011	121	4	and	and	CCONJ
easat-9011	121	5	hossain	hossain	PROPN
easat-9011	121	6	,	,	PUNCT
easat-9011	121	7	et	et	PROPN
easat-9011	121	8	al	al	PROPN
easat-9011	121	9	.	.	PUNCT
easat-9011	122	1	[	[	X
easat-9011	122	2	26	26	NUM
easat-9011	122	3	]	]	PUNCT
easat-9011	122	4	who	who	PRON
easat-9011	122	5	,	,	PUNCT
easat-9011	122	6	along	along	ADP
easat-9011	122	7	with	with	ADP
easat-9011	122	8	frank	frank	PROPN
easat-9011	122	9	,	,	PUNCT
easat-9011	122	10	et	et	PROPN
easat-9011	122	11	al	al	PROPN
easat-9011	122	12	.	.	PUNCT
easat-9011	123	1	[	[	X
easat-9011	123	2	27	27	NUM
easat-9011	123	3	]	]	PUNCT
easat-9011	123	4	emphasize	emphasize	VERB
easat-9011	123	5	the	the	DET
easat-9011	123	6	moderating	moderate	VERB
easat-9011	123	7	impact	impact	NOUN
easat-9011	123	8	of	of	ADP
easat-9011	123	9	managerial	managerial	ADJ
easat-9011	123	10	incentives	incentive	NOUN
easat-9011	123	11	and	and	CCONJ
easat-9011	123	12	control	control	NOUN
easat-9011	123	13	systems	system	NOUN
easat-9011	123	14	.	.	PUNCT
easat-9011	124	1	the	the	DET
easat-9011	124	2	divergence	divergence	NOUN
easat-9011	124	3	in	in	ADP
easat-9011	124	4	findings	finding	NOUN
easat-9011	124	5	implies	imply	VERB
easat-9011	124	6	a	a	DET
easat-9011	124	7	context	context	NOUN
easat-9011	124	8	-	-	PUNCT
easat-9011	124	9	dependent	dependent	ADJ
easat-9011	124	10	association	association	NOUN
easat-9011	124	11	between	between	ADP
easat-9011	124	12	profitability	profitability	NOUN
easat-9011	124	13	and	and	CCONJ
easat-9011	124	14	tax	tax	NOUN
easat-9011	124	15	avoidance	avoidance	NOUN
easat-9011	124	16	.	.	PUNCT
easat-9011	125	1	profitability	profitability	NOUN
easat-9011	125	2	may	may	AUX
easat-9011	125	3	not	not	PART
easat-9011	125	4	translate	translate	VERB
easat-9011	125	5	into	into	ADP
easat-9011	125	6	greater	great	ADJ
easat-9011	125	7	tax	tax	NOUN
easat-9011	125	8	aggressiveness	aggressiveness	NOUN
easat-9011	125	9	in	in	ADP
easat-9011	125	10	regulatory	regulatory	ADJ
easat-9011	125	11	environments	environment	NOUN
easat-9011	125	12	with	with	ADP
easat-9011	125	13	high	high	ADJ
easat-9011	125	14	enforcement	enforcement	NOUN
easat-9011	125	15	standards	standard	NOUN
easat-9011	125	16	.	.	PUNCT
easat-9011	126	1	conversely	conversely	ADV
easat-9011	126	2	,	,	PUNCT
easat-9011	126	3	in	in	ADP
easat-9011	126	4	jurisdictions	jurisdiction	NOUN
easat-9011	126	5	with	with	ADP
easat-9011	126	6	weak	weak	ADJ
easat-9011	126	7	tax	tax	NOUN
easat-9011	126	8	enforcement	enforcement	NOUN
easat-9011	126	9	,	,	PUNCT
easat-9011	126	10	profitability	profitability	NOUN
easat-9011	126	11	can	can	AUX
easat-9011	126	12	serve	serve	VERB
easat-9011	126	13	as	as	ADP
easat-9011	126	14	a	a	DET
easat-9011	126	15	catalyst	catalyst	NOUN
easat-9011	126	16	for	for	ADP
easat-9011	126	17	more	more	ADJ
easat-9011	126	18	complex	complex	ADJ
easat-9011	126	19	avoidance	avoidance	NOUN
easat-9011	126	20	practices	practice	NOUN
easat-9011	126	21	.	.	PUNCT
easat-9011	127	1	h1	h1	PROPN
easat-9011	127	2	:	:	PUNCT
easat-9011	127	3	there	there	PRON
easat-9011	127	4	is	be	VERB
easat-9011	127	5	a	a	DET
easat-9011	127	6	positive	positive	ADJ
easat-9011	127	7	relationship	relationship	NOUN
easat-9011	127	8	between	between	ADP
easat-9011	127	9	profitability	profitability	NOUN
easat-9011	127	10	and	and	CCONJ
easat-9011	127	11	corporate	corporate	ADJ
easat-9011	127	12	tax	tax	NOUN
easat-9011	127	13	avoidance	avoidance	NOUN
easat-9011	127	14	.	.	PUNCT
easat-9011	128	1	2.1.2	2.1.2	X
easat-9011	128	2	.	.	PUNCT
easat-9011	128	3	leverage	leverage	NOUN
easat-9011	128	4	and	and	CCONJ
easat-9011	128	5	its	its	PRON
easat-9011	128	6	relationship	relationship	NOUN
easat-9011	128	7	with	with	ADP
easat-9011	128	8	corporate	corporate	ADJ
easat-9011	128	9	tax	tax	NOUN
easat-9011	128	10	avoidance	avoidance	NOUN
easat-9011	128	11	leverage	leverage	NOUN
easat-9011	128	12	is	be	AUX
easat-9011	128	13	a	a	DET
easat-9011	128	14	way	way	NOUN
easat-9011	128	15	to	to	PART
easat-9011	128	16	plan	plan	VERB
easat-9011	128	17	for	for	ADP
easat-9011	128	18	taxes	taxis	NOUN
easat-9011	128	19	and	and	CCONJ
easat-9011	128	20	a	a	DET
easat-9011	128	21	financial	financial	ADJ
easat-9011	128	22	strategy	strategy	NOUN
easat-9011	128	23	.	.	PUNCT
easat-9011	129	1	debt	debt	NOUN
easat-9011	129	2	-	-	PUNCT
easat-9011	129	3	to	to	ADP
easat-9011	129	4	-	-	PUNCT
easat-9011	129	5	equity	equity	NOUN
easat-9011	129	6	or	or	CCONJ
easat-9011	129	7	debt	debt	NOUN
easat-9011	129	8	-	-	PUNCT
easat-9011	129	9	to	to	ADP
easat-9011	129	10	-	-	PUNCT
easat-9011	129	11	asset	asset	NOUN
easat-9011	129	12	ratios	ratio	NOUN
easat-9011	129	13	are	be	AUX
easat-9011	129	14	two	two	NUM
easat-9011	129	15	methods	method	NOUN
easat-9011	129	16	to	to	PART
easat-9011	129	17	find	find	VERB
easat-9011	129	18	out	out	ADP
easat-9011	129	19	the	the	DET
easat-9011	129	20	amount	amount	NOUN
easat-9011	129	21	of	of	ADP
easat-9011	129	22	leverage	leverage	NOUN
easat-9011	129	23	companies	company	NOUN
easat-9011	129	24	possess	possess	VERB
easat-9011	129	25	.	.	PUNCT
easat-9011	130	1	it	it	PRON
easat-9011	130	2	reveals	reveal	VERB
easat-9011	130	3	that	that	SCONJ
easat-9011	130	4	a	a	DET
easat-9011	130	5	business	business	NOUN
easat-9011	130	6	uses	use	VERB
easat-9011	130	7	debt	debt	NOUN
easat-9011	130	8	to	to	PART
easat-9011	130	9	obtain	obtain	VERB
easat-9011	130	10	funds	fund	NOUN
easat-9011	130	11	,	,	PUNCT
easat-9011	130	12	which	which	PRON
easat-9011	130	13	could	could	AUX
easat-9011	130	14	assist	assist	VERB
easat-9011	130	15	them	they	PRON
easat-9011	130	16	avoid	avoid	VERB
easat-9011	130	17	paying	pay	VERB
easat-9011	130	18	taxes	taxis	NOUN
easat-9011	130	19	because	because	SCONJ
easat-9011	130	20	interest	interest	NOUN
easat-9011	130	21	payments	payment	NOUN
easat-9011	130	22	are	be	AUX
easat-9011	130	23	tax1801	tax1801	X
easat-9011	130	24	edelweiss	edelweiss	PROPN
easat-9011	130	25	applied	apply	VERB
easat-9011	130	26	science	science	NOUN
easat-9011	130	27	and	and	CCONJ
easat-9011	130	28	technology	technology	NOUN
easat-9011	130	29	issn	issn	PROPN
easat-9011	130	30	:	:	PUNCT
easat-9011	130	31	2576	2576	NUM
easat-9011	130	32	-	-	SYM
easat-9011	130	33	8484	8484	NUM
easat-9011	130	34	vol	vol	NOUN
easat-9011	130	35	.	.	PROPN
easat-9011	131	1	9	9	NUM
easat-9011	131	2	,	,	PUNCT
easat-9011	131	3	no	no	INTJ
easat-9011	131	4	.	.	NOUN
easat-9011	131	5	7	7	NUM
easat-9011	131	6	:	:	SYM
easat-9011	131	7	1797	1797	NUM
easat-9011	131	8	-	-	SYM
easat-9011	131	9	1815	1815	NUM
easat-9011	131	10	,	,	PUNCT
easat-9011	131	11	2025	2025	NUM
easat-9011	131	12	doi	doi	NOUN
easat-9011	131	13	:	:	PUNCT
easat-9011	131	14	10.55214/2576	10.55214/2576	NUM
easat-9011	131	15	-	-	NUM
easat-9011	131	16	8484.v9i7.9011	8484.v9i7.9011	NUM
easat-9011	131	17	©	©	PROPN
easat-9011	131	18	2025	2025	NUM
easat-9011	131	19	by	by	ADP
easat-9011	131	20	the	the	DET
easat-9011	131	21	authors	author	NOUN
easat-9011	131	22	;	;	PUNCT
easat-9011	131	23	licensee	licensee	PROPN
easat-9011	131	24	learning	learning	NOUN
easat-9011	131	25	gate	gate	NOUN
easat-9011	131	26	deductible	deductible	ADJ
easat-9011	131	27	presently	presently	ADV
easat-9011	131	28	.	.	PUNCT
easat-9011	132	1	handoyo	handoyo	PROPN
easat-9011	132	2	,	,	PUNCT
easat-9011	132	3	et	et	PROPN
easat-9011	132	4	al	al	PROPN
easat-9011	132	5	.	.	PUNCT
easat-9011	133	1	[	[	X
easat-9011	133	2	28	28	NUM
easat-9011	133	3	]	]	PUNCT
easat-9011	133	4	and	and	CCONJ
easat-9011	133	5	oktagiani	oktagiani	NOUN
easat-9011	133	6	[	[	X
easat-9011	133	7	29	29	NUM
easat-9011	133	8	]	]	PUNCT
easat-9011	133	9	state	state	NOUN
easat-9011	133	10	that	that	SCONJ
easat-9011	133	11	leverage	leverage	NOUN
easat-9011	133	12	is	be	AUX
easat-9011	133	13	the	the	DET
easat-9011	133	14	amount	amount	NOUN
easat-9011	133	15	of	of	ADP
easat-9011	133	16	funds	fund	NOUN
easat-9011	133	17	that	that	PRON
easat-9011	133	18	a	a	DET
easat-9011	133	19	company	company	NOUN
easat-9011	133	20	borrows	borrow	VERB
easat-9011	133	21	to	to	PART
easat-9011	133	22	buy	buy	VERB
easat-9011	133	23	its	its	PRON
easat-9011	133	24	assets	asset	NOUN
easat-9011	133	25	.	.	PUNCT
easat-9011	134	1	from	from	ADP
easat-9011	134	2	a	a	DET
easat-9011	134	3	tax	tax	NOUN
easat-9011	134	4	planning	planning	NOUN
easat-9011	134	5	point	point	NOUN
easat-9011	134	6	of	of	ADP
easat-9011	134	7	view	view	NOUN
easat-9011	134	8	,	,	PUNCT
easat-9011	134	9	significant	significant	ADJ
easat-9011	134	10	leverage	leverage	NOUN
easat-9011	134	11	can	can	AUX
easat-9011	134	12	help	help	VERB
easat-9011	134	13	businesses	business	NOUN
easat-9011	134	14	lower	lower	VERB
easat-9011	134	15	its	its	PRON
easat-9011	134	16	taxable	taxable	ADJ
easat-9011	134	17	income	income	NOUN
easat-9011	134	18	by	by	ADP
easat-9011	134	19	letting	let	VERB
easat-9011	134	20	companies	company	NOUN
easat-9011	134	21	deduct	deduct	VERB
easat-9011	134	22	interest	interest	NOUN
easat-9011	134	23	.	.	PUNCT
easat-9011	135	1	this	this	DET
easat-9011	135	2	"	"	PUNCT
easat-9011	135	3	tax	tax	NOUN
easat-9011	135	4	shield	shield	NOUN
easat-9011	135	5	"	"	PUNCT
easat-9011	135	6	hypothesis	hypothesis	NOUN
easat-9011	135	7	has	have	AUX
easat-9011	135	8	been	be	AUX
easat-9011	135	9	validated	validate	VERB
easat-9011	135	10	by	by	ADP
easat-9011	135	11	empirical	empirical	ADJ
easat-9011	135	12	findings	finding	NOUN
easat-9011	135	13	from	from	ADP
easat-9011	135	14	handoyo	handoyo	PROPN
easat-9011	135	15	,	,	PUNCT
easat-9011	135	16	et	et	PROPN
easat-9011	135	17	al	al	PROPN
easat-9011	135	18	.	.	PUNCT
easat-9011	136	1	[	[	X
easat-9011	136	2	28	28	NUM
easat-9011	136	3	]	]	X
easat-9011	136	4	;	;	PUNCT
easat-9011	136	5	arinda	arinda	NOUN
easat-9011	136	6	and	and	CCONJ
easat-9011	136	7	dwimulyani	dwimulyani	NOUN
easat-9011	136	8	[	[	X
easat-9011	136	9	30	30	NUM
easat-9011	136	10	]	]	PUNCT
easat-9011	136	11	and	and	CCONJ
easat-9011	136	12	swingly	swingly	ADV
easat-9011	136	13	and	and	CCONJ
easat-9011	136	14	sukharta	sukharta	NOUN
easat-9011	137	1	[	[	X
easat-9011	137	2	31	31	NUM
easat-9011	137	3	]	]	PUNCT
easat-9011	137	4	all	all	PRON
easat-9011	137	5	of	of	ADP
easat-9011	137	6	whom	whom	PRON
easat-9011	137	7	confirm	confirm	VERB
easat-9011	137	8	that	that	SCONJ
easat-9011	137	9	firms	firm	NOUN
easat-9011	137	10	with	with	ADP
easat-9011	137	11	higher	high	ADJ
easat-9011	137	12	debt	debt	NOUN
easat-9011	137	13	levels	level	NOUN
easat-9011	137	14	tend	tend	VERB
easat-9011	137	15	to	to	PART
easat-9011	137	16	engage	engage	VERB
easat-9011	137	17	in	in	ADP
easat-9011	137	18	more	more	ADV
easat-9011	137	19	aggressive	aggressive	ADJ
easat-9011	137	20	tax	tax	NOUN
easat-9011	137	21	planning	planning	NOUN
easat-9011	137	22	strategies	strategy	NOUN
easat-9011	137	23	.	.	PUNCT
easat-9011	138	1	however	however	ADV
easat-9011	138	2	,	,	PUNCT
easat-9011	138	3	some	some	DET
easat-9011	138	4	research	research	NOUN
easat-9011	138	5	shows	show	VERB
easat-9011	138	6	that	that	SCONJ
easat-9011	138	7	there	there	PRON
easat-9011	138	8	is	be	VERB
easat-9011	138	9	either	either	CCONJ
easat-9011	138	10	no	no	DET
easat-9011	138	11	relationship	relationship	NOUN
easat-9011	138	12	or	or	CCONJ
easat-9011	138	13	a	a	DET
easat-9011	138	14	negative	negative	ADJ
easat-9011	138	15	one	one	NOUN
easat-9011	138	16	between	between	ADP
easat-9011	138	17	leverage	leverage	NOUN
easat-9011	138	18	and	and	CCONJ
easat-9011	138	19	cta	cta	PROPN
easat-9011	138	20	.	.	PUNCT
easat-9011	139	1	irawan	irawan	PROPN
easat-9011	139	2	,	,	PUNCT
easat-9011	139	3	et	et	PROPN
easat-9011	139	4	al	al	PROPN
easat-9011	139	5	.	.	PUNCT
easat-9011	140	1	[	[	X
easat-9011	140	2	32	32	NUM
easat-9011	140	3	]	]	PUNCT
easat-9011	140	4	and	and	CCONJ
easat-9011	140	5	oktagiani	oktagiani	NOUN
easat-9011	140	6	[	[	X
easat-9011	140	7	29	29	NUM
easat-9011	140	8	]	]	PUNCT
easat-9011	140	9	argue	argue	VERB
easat-9011	140	10	that	that	SCONJ
easat-9011	140	11	creditors	creditor	NOUN
easat-9011	140	12	and	and	CCONJ
easat-9011	140	13	regulators	regulator	NOUN
easat-9011	140	14	will	will	AUX
easat-9011	140	15	most	most	ADV
easat-9011	140	16	definitely	definitely	ADV
easat-9011	140	17	keep	keep	VERB
easat-9011	140	18	an	an	DET
easat-9011	140	19	eye	eye	NOUN
easat-9011	140	20	on	on	ADP
easat-9011	140	21	companies	company	NOUN
easat-9011	140	22	that	that	PRON
easat-9011	140	23	have	have	VERB
easat-9011	140	24	a	a	DET
easat-9011	140	25	lot	lot	NOUN
easat-9011	140	26	of	of	ADP
easat-9011	140	27	debt	debt	NOUN
easat-9011	140	28	.	.	PUNCT
easat-9011	141	1	thus	thus	ADV
easat-9011	141	2	,	,	PUNCT
easat-9011	141	3	making	make	VERB
easat-9011	141	4	it	it	PRON
easat-9011	141	5	challenging	challenge	VERB
easat-9011	141	6	for	for	SCONJ
easat-9011	141	7	those	those	DET
easat-9011	141	8	companies	company	NOUN
easat-9011	141	9	to	to	PART
easat-9011	141	10	employ	employ	VERB
easat-9011	141	11	illegal	illegal	ADJ
easat-9011	141	12	ways	way	NOUN
easat-9011	141	13	to	to	PART
easat-9011	141	14	evade	evade	VERB
easat-9011	141	15	paying	pay	VERB
easat-9011	141	16	taxes	taxis	NOUN
easat-9011	141	17	.	.	PUNCT
easat-9011	142	1	supporting	support	VERB
easat-9011	142	2	this	this	PRON
easat-9011	142	3	further	far	ADV
easat-9011	142	4	,	,	PUNCT
easat-9011	142	5	jingga	jingga	PROPN
easat-9011	142	6	and	and	CCONJ
easat-9011	142	7	lina	lina	PROPN
easat-9011	143	1	[	[	X
easat-9011	143	2	33	33	NUM
easat-9011	143	3	]	]	PUNCT
easat-9011	143	4	and	and	CCONJ
easat-9011	143	5	handoyo	handoyo	PROPN
easat-9011	143	6	,	,	PUNCT
easat-9011	143	7	et	et	PROPN
easat-9011	143	8	al	al	PROPN
easat-9011	143	9	.	.	PUNCT
easat-9011	144	1	[	[	X
easat-9011	144	2	28	28	NUM
easat-9011	144	3	]	]	PUNCT
easat-9011	144	4	emphasize	emphasize	VERB
easat-9011	144	5	that	that	SCONJ
easat-9011	144	6	debt	debt	NOUN
easat-9011	144	7	can	can	AUX
easat-9011	144	8	act	act	VERB
easat-9011	144	9	as	as	ADP
easat-9011	144	10	a	a	DET
easat-9011	144	11	constraint	constraint	NOUN
easat-9011	144	12	on	on	ADP
easat-9011	144	13	managerial	managerial	ADJ
easat-9011	144	14	behavior	behavior	NOUN
easat-9011	144	15	by	by	ADP
easat-9011	144	16	increasing	increase	VERB
easat-9011	144	17	external	external	ADJ
easat-9011	144	18	monitoring	monitoring	NOUN
easat-9011	144	19	.	.	PUNCT
easat-9011	145	1	moreover	moreover	ADV
easat-9011	145	2	,	,	PUNCT
easat-9011	145	3	in	in	ADP
easat-9011	145	4	multinational	multinational	ADJ
easat-9011	145	5	enterprises	enterprise	NOUN
easat-9011	145	6	,	,	PUNCT
easat-9011	145	7	leverage	leverage	NOUN
easat-9011	145	8	may	may	AUX
easat-9011	145	9	be	be	AUX
easat-9011	145	10	strategically	strategically	ADV
easat-9011	145	11	used	use	VERB
easat-9011	145	12	to	to	PART
easat-9011	145	13	exploit	exploit	VERB
easat-9011	145	14	cross	cross	ADJ
easat-9011	145	15	-	-	ADJ
easat-9011	145	16	border	border	ADJ
easat-9011	145	17	tax	tax	NOUN
easat-9011	145	18	rate	rate	NOUN
easat-9011	145	19	differentials	differential	NOUN
easat-9011	145	20	,	,	PUNCT
easat-9011	145	21	as	as	SCONJ
easat-9011	145	22	indicated	indicate	VERB
easat-9011	145	23	by	by	ADP
easat-9011	145	24	ali	ali	PROPN
easat-9011	145	25	,	,	PUNCT
easat-9011	145	26	et	et	PROPN
easat-9011	145	27	al	al	PROPN
easat-9011	145	28	.	.	PUNCT
easat-9011	146	1	[	[	X
easat-9011	146	2	34	34	NUM
easat-9011	146	3	]	]	PUNCT
easat-9011	146	4	and	and	CCONJ
easat-9011	146	5	desai	desai	PROPN
easat-9011	146	6	,	,	PUNCT
easat-9011	146	7	et	et	PROPN
easat-9011	146	8	al	al	PROPN
easat-9011	146	9	.	.	PUNCT
easat-9011	147	1	[	[	X
easat-9011	147	2	35	35	NUM
easat-9011	147	3	]	]	PUNCT
easat-9011	147	4	.	.	PUNCT
easat-9011	148	1	according	accord	VERB
easat-9011	148	2	to	to	ADP
easat-9011	148	3	yahaya	yahaya	NOUN
easat-9011	148	4	and	and	CCONJ
easat-9011	148	5	omotola	omotola	NOUN
easat-9011	148	6	[	[	X
easat-9011	148	7	36	36	NUM
easat-9011	148	8	]	]	PUNCT
easat-9011	148	9	the	the	DET
easat-9011	148	10	governance	governance	NOUN
easat-9011	148	11	ecology	ecology	NOUN
easat-9011	148	12	and	and	CCONJ
easat-9011	148	13	investor	investor	NOUN
easat-9011	148	14	supervision	supervision	NOUN
easat-9011	148	15	have	have	VERB
easat-9011	148	16	a	a	DET
easat-9011	148	17	moderating	moderate	VERB
easat-9011	148	18	effect	effect	NOUN
easat-9011	148	19	on	on	ADP
easat-9011	148	20	whether	whether	SCONJ
easat-9011	148	21	leverage	leverage	NOUN
easat-9011	148	22	promotes	promote	VERB
easat-9011	148	23	or	or	CCONJ
easat-9011	148	24	discourages	discourage	VERB
easat-9011	148	25	tax	tax	NOUN
easat-9011	148	26	aggressiveness	aggressiveness	NOUN
easat-9011	148	27	.	.	PUNCT
easat-9011	149	1	given	give	VERB
easat-9011	149	2	these	these	DET
easat-9011	149	3	mixed	mixed	ADJ
easat-9011	149	4	results	result	NOUN
easat-9011	149	5	,	,	PUNCT
easat-9011	149	6	it	it	PRON
easat-9011	149	7	is	be	AUX
easat-9011	149	8	evident	evident	ADJ
easat-9011	149	9	that	that	SCONJ
easat-9011	149	10	the	the	DET
easat-9011	149	11	impact	impact	NOUN
easat-9011	149	12	of	of	ADP
easat-9011	149	13	leverage	leverage	NOUN
easat-9011	149	14	on	on	ADP
easat-9011	149	15	cta	cta	PROPN
easat-9011	149	16	is	be	AUX
easat-9011	149	17	nuanced	nuanced	ADJ
easat-9011	149	18	and	and	CCONJ
easat-9011	149	19	influenced	influence	VERB
easat-9011	149	20	by	by	ADP
easat-9011	149	21	contextual	contextual	ADJ
easat-9011	149	22	variables	variable	NOUN
easat-9011	149	23	such	such	ADJ
easat-9011	149	24	as	as	ADP
easat-9011	149	25	governance	governance	NOUN
easat-9011	149	26	strength	strength	NOUN
easat-9011	149	27	,	,	PUNCT
easat-9011	149	28	industry	industry	NOUN
easat-9011	149	29	norms	norm	NOUN
easat-9011	149	30	,	,	PUNCT
easat-9011	149	31	and	and	CCONJ
easat-9011	149	32	regulatory	regulatory	ADJ
easat-9011	149	33	frameworks	framework	NOUN
easat-9011	149	34	.	.	PUNCT
easat-9011	150	1	h2	h2	NOUN
easat-9011	150	2	:	:	PUNCT
easat-9011	150	3	there	there	PRON
easat-9011	150	4	is	be	VERB
easat-9011	150	5	a	a	DET
easat-9011	150	6	positive	positive	ADJ
easat-9011	150	7	relationship	relationship	NOUN
easat-9011	150	8	between	between	ADP
easat-9011	150	9	leverage	leverage	NOUN
easat-9011	150	10	and	and	CCONJ
easat-9011	150	11	corporate	corporate	ADJ
easat-9011	150	12	tax	tax	NOUN
easat-9011	150	13	avoidance	avoidance	NOUN
easat-9011	150	14	.	.	PUNCT
easat-9011	151	1	2.1.3	2.1.3	NUM
easat-9011	151	2	.	.	PUNCT
easat-9011	151	3	board	board	NOUN
easat-9011	151	4	size	size	NOUN
easat-9011	151	5	and	and	CCONJ
easat-9011	151	6	its	its	PRON
easat-9011	151	7	relationship	relationship	NOUN
easat-9011	151	8	with	with	ADP
easat-9011	151	9	corporate	corporate	ADJ
easat-9011	151	10	tax	tax	NOUN
easat-9011	151	11	avoidance	avoidance	NOUN
easat-9011	151	12	.	.	PUNCT
easat-9011	152	1	the	the	DET
easat-9011	152	2	number	number	NOUN
easat-9011	152	3	of	of	ADP
easat-9011	152	4	directors	director	NOUN
easat-9011	152	5	on	on	ADP
easat-9011	152	6	a	a	DET
easat-9011	152	7	company	company	NOUN
easat-9011	152	8	’s	’s	PART
easat-9011	152	9	board	board	NOUN
easat-9011	152	10	is	be	AUX
easat-9011	152	11	referred	refer	VERB
easat-9011	152	12	to	to	ADP
easat-9011	152	13	as	as	ADP
easat-9011	152	14	board	board	NOUN
easat-9011	152	15	size	size	NOUN
easat-9011	152	16	,	,	PUNCT
easat-9011	152	17	which	which	PRON
easat-9011	152	18	is	be	AUX
easat-9011	152	19	a	a	DET
easat-9011	152	20	central	central	ADJ
easat-9011	152	21	component	component	NOUN
easat-9011	152	22	of	of	ADP
easat-9011	152	23	cg	cg	NOUN
easat-9011	152	24	and	and	CCONJ
easat-9011	152	25	has	have	AUX
easat-9011	152	26	been	be	AUX
easat-9011	152	27	widely	widely	ADV
easat-9011	152	28	analyzed	analyze	VERB
easat-9011	152	29	for	for	ADP
easat-9011	152	30	its	its	PRON
easat-9011	152	31	impact	impact	NOUN
easat-9011	152	32	on	on	ADP
easat-9011	152	33	ethical	ethical	ADJ
easat-9011	152	34	practices	practice	NOUN
easat-9011	152	35	,	,	PUNCT
easat-9011	152	36	including	include	VERB
easat-9011	152	37	tax	tax	NOUN
easat-9011	152	38	-	-	PUNCT
easat-9011	152	39	related	relate	VERB
easat-9011	152	40	decisions	decision	NOUN
easat-9011	152	41	,	,	PUNCT
easat-9011	152	42	as	as	ADV
easat-9011	152	43	well	well	ADV
easat-9011	152	44	as	as	ADP
easat-9011	152	45	overall	overall	ADJ
easat-9011	152	46	firm	firm	ADJ
easat-9011	152	47	performance	performance	NOUN
easat-9011	152	48	.	.	PUNCT
easat-9011	153	1	several	several	ADJ
easat-9011	153	2	scholars	scholar	NOUN
easat-9011	153	3	,	,	PUNCT
easat-9011	153	4	including	include	VERB
easat-9011	153	5	maruhun	maruhun	PROPN
easat-9011	153	6	,	,	PUNCT
easat-9011	153	7	et	et	PROPN
easat-9011	153	8	al	al	PROPN
easat-9011	153	9	.	.	PUNCT
easat-9011	154	1	[	[	X
easat-9011	154	2	18	18	NUM
easat-9011	154	3	]	]	X
easat-9011	154	4	;	;	PUNCT
easat-9011	154	5	shamsudin	shamsudin	VERB
easat-9011	154	6	,	,	PUNCT
easat-9011	154	7	et	et	PROPN
easat-9011	154	8	al	al	PROPN
easat-9011	154	9	.	.	PUNCT
easat-9011	155	1	[	[	X
easat-9011	155	2	37	37	NUM
easat-9011	155	3	]	]	PUNCT
easat-9011	155	4	and	and	CCONJ
easat-9011	155	5	sheng	sheng	PROPN
easat-9011	155	6	and	and	CCONJ
easat-9011	155	7	montgomery	montgomery	PROPN
easat-9011	156	1	[	[	X
easat-9011	156	2	38	38	NUM
easat-9011	156	3	]	]	PUNCT
easat-9011	156	4	emphasize	emphasize	VERB
easat-9011	156	5	the	the	DET
easat-9011	156	6	benefits	benefit	NOUN
easat-9011	156	7	of	of	ADP
easat-9011	156	8	having	have	VERB
easat-9011	156	9	smaller	small	ADJ
easat-9011	156	10	boards	board	NOUN
easat-9011	156	11	,	,	PUNCT
easat-9011	156	12	which	which	PRON
easat-9011	156	13	are	be	AUX
easat-9011	156	14	believed	believe	VERB
easat-9011	156	15	to	to	PART
easat-9011	156	16	enhance	enhance	VERB
easat-9011	156	17	monitoring	monitoring	NOUN
easat-9011	156	18	effectiveness	effectiveness	NOUN
easat-9011	156	19	,	,	PUNCT
easat-9011	156	20	facilitate	facilitate	VERB
easat-9011	156	21	quicker	quick	ADJ
easat-9011	156	22	decisions	decision	NOUN
easat-9011	156	23	,	,	PUNCT
easat-9011	156	24	and	and	CCONJ
easat-9011	156	25	support	support	VERB
easat-9011	156	26	more	more	ADV
easat-9011	156	27	efficient	efficient	ADJ
easat-9011	156	28	communication	communication	NOUN
easat-9011	156	29	.	.	PUNCT
easat-9011	157	1	on	on	ADP
easat-9011	157	2	the	the	DET
easat-9011	157	3	contrary	contrary	NOUN
easat-9011	157	4	,	,	PUNCT
easat-9011	157	5	larger	large	ADJ
easat-9011	157	6	boards	board	NOUN
easat-9011	157	7	have	have	AUX
easat-9011	157	8	been	be	AUX
easat-9011	157	9	associated	associate	VERB
easat-9011	157	10	with	with	ADP
easat-9011	157	11	greater	great	ADJ
easat-9011	157	12	cta	cta	NOUN
easat-9011	157	13	,	,	PUNCT
easat-9011	157	14	as	as	SCONJ
easat-9011	157	15	demonstrated	demonstrate	VERB
easat-9011	157	16	in	in	ADP
easat-9011	157	17	the	the	DET
easat-9011	157	18	work	work	NOUN
easat-9011	157	19	of	of	ADP
easat-9011	157	20	lanis	lanis	NOUN
easat-9011	157	21	and	and	CCONJ
easat-9011	157	22	richardson	richardson	PROPN
easat-9011	158	1	[	[	X
easat-9011	158	2	39	39	NUM
easat-9011	158	3	]	]	PUNCT
easat-9011	158	4	.	.	PUNCT
easat-9011	159	1	larger	large	ADJ
easat-9011	159	2	boards	board	NOUN
easat-9011	159	3	may	may	AUX
easat-9011	159	4	not	not	PART
easat-9011	159	5	be	be	AUX
easat-9011	159	6	able	able	ADJ
easat-9011	159	7	to	to	PART
easat-9011	159	8	effectively	effectively	ADV
easat-9011	159	9	oversee	oversee	VERB
easat-9011	159	10	things	thing	NOUN
easat-9011	159	11	since	since	SCONJ
easat-9011	159	12	they	they	PRON
easat-9011	159	13	are	be	AUX
easat-9011	159	14	unable	unable	ADJ
easat-9011	159	15	to	to	PART
easat-9011	159	16	manage	manage	VERB
easat-9011	159	17	opposing	oppose	VERB
easat-9011	159	18	interests	interest	NOUN
easat-9011	159	19	,	,	PUNCT
easat-9011	159	20	make	make	VERB
easat-9011	159	21	sure	sure	ADJ
easat-9011	159	22	all	all	DET
easat-9011	159	23	parties	party	NOUN
easat-9011	159	24	are	be	AUX
easat-9011	159	25	accountable	accountable	ADJ
easat-9011	159	26	,	,	PUNCT
easat-9011	159	27	and	and	CCONJ
easat-9011	159	28	maintain	maintain	VERB
easat-9011	159	29	everyone	everyone	PRON
easat-9011	159	30	working	work	VERB
easat-9011	159	31	together	together	ADV
easat-9011	159	32	effectively	effectively	ADV
easat-9011	159	33	.	.	PUNCT
easat-9011	160	1	if	if	SCONJ
easat-9011	160	2	the	the	DET
easat-9011	160	3	number	number	NOUN
easat-9011	160	4	of	of	ADP
easat-9011	160	5	boards	board	NOUN
easat-9011	160	6	increases	increase	VERB
easat-9011	160	7	,	,	PUNCT
easat-9011	160	8	their	their	PRON
easat-9011	160	9	internal	internal	ADJ
easat-9011	160	10	control	control	NOUN
easat-9011	160	11	systems	system	NOUN
easat-9011	160	12	may	may	AUX
easat-9011	160	13	get	get	VERB
easat-9011	160	14	worse	bad	ADJ
easat-9011	160	15	,	,	PUNCT
easat-9011	160	16	which	which	PRON
easat-9011	160	17	could	could	AUX
easat-9011	160	18	unintentionally	unintentionally	ADV
easat-9011	160	19	make	make	VERB
easat-9011	160	20	it	it	PRON
easat-9011	160	21	easier	easy	ADJ
easat-9011	160	22	for	for	SCONJ
easat-9011	160	23	taxpayers	taxpayer	NOUN
easat-9011	160	24	to	to	PART
easat-9011	160	25	evade	evade	VERB
easat-9011	160	26	paying	pay	VERB
easat-9011	160	27	hoseini	hoseini	NOUN
easat-9011	160	28	,	,	PUNCT
easat-9011	160	29	et	et	PROPN
easat-9011	160	30	al	al	PROPN
easat-9011	160	31	.	.	PUNCT
easat-9011	161	1	[	[	X
easat-9011	161	2	40	40	NUM
easat-9011	161	3	]	]	PUNCT
easat-9011	161	4	.	.	PUNCT
easat-9011	162	1	lanis	lanis	PROPN
easat-9011	162	2	and	and	CCONJ
easat-9011	162	3	richardson	richardson	PROPN
easat-9011	163	1	[	[	X
easat-9011	163	2	20	20	NUM
easat-9011	163	3	]	]	PUNCT
easat-9011	163	4	and	and	CCONJ
easat-9011	163	5	bash	bash	NOUN
easat-9011	163	6	and	and	CCONJ
easat-9011	163	7	zoghlami	zoghlami	NOUN
easat-9011	164	1	[	[	X
easat-9011	164	2	41	41	NUM
easat-9011	164	3	]	]	PUNCT
easat-9011	164	4	are	be	AUX
easat-9011	164	5	two	two	NUM
easat-9011	164	6	other	other	ADJ
easat-9011	164	7	scholars	scholar	NOUN
easat-9011	164	8	who	who	PRON
easat-9011	164	9	disapprove	disapprove	VERB
easat-9011	164	10	with	with	ADP
easat-9011	164	11	this	this	DET
easat-9011	164	12	view	view	NOUN
easat-9011	164	13	.	.	PUNCT
easat-9011	165	1	they	they	PRON
easat-9011	165	2	say	say	VERB
easat-9011	165	3	that	that	SCONJ
easat-9011	165	4	bringing	bring	VERB
easat-9011	165	5	considerable	considerable	ADJ
easat-9011	165	6	number	number	NOUN
easat-9011	165	7	of	of	ADP
easat-9011	165	8	various	various	ADJ
easat-9011	165	9	individuals	individual	NOUN
easat-9011	165	10	on	on	ADP
easat-9011	165	11	a	a	DET
easat-9011	165	12	board	board	NOUN
easat-9011	165	13	with	with	ADP
easat-9011	165	14	various	various	ADJ
easat-9011	165	15	experiences	experience	NOUN
easat-9011	165	16	and	and	CCONJ
easat-9011	165	17	abilities	ability	NOUN
easat-9011	165	18	may	may	AUX
easat-9011	165	19	make	make	VERB
easat-9011	165	20	governance	governance	NOUN
easat-9011	165	21	stronger	strong	ADJ
easat-9011	165	22	,	,	PUNCT
easat-9011	165	23	oversight	oversight	NOUN
easat-9011	165	24	greater	great	ADJ
easat-9011	165	25	,	,	PUNCT
easat-9011	165	26	and	and	CCONJ
easat-9011	165	27	transparency	transparency	NOUN
easat-9011	165	28	higher	higher	ADV
easat-9011	165	29	,	,	PUNCT
easat-9011	165	30	especially	especially	ADV
easat-9011	165	31	because	because	SCONJ
easat-9011	165	32	of	of	ADP
easat-9011	165	33	concerns	concern	NOUN
easat-9011	165	34	about	about	ADP
easat-9011	165	35	reputation	reputation	NOUN
easat-9011	165	36	.	.	PUNCT
easat-9011	166	1	there	there	PRON
easat-9011	166	2	is	be	VERB
easat-9011	166	3	still	still	ADV
easat-9011	166	4	no	no	DET
easat-9011	166	5	clear	clear	ADJ
easat-9011	166	6	answer	answer	NOUN
easat-9011	166	7	,	,	PUNCT
easat-9011	166	8	but	but	CCONJ
easat-9011	166	9	more	more	ADJ
easat-9011	166	10	and	and	CCONJ
easat-9011	166	11	more	more	ADJ
easat-9011	166	12	people	people	NOUN
easat-9011	166	13	are	be	AUX
easat-9011	166	14	realizing	realize	VERB
easat-9011	166	15	that	that	SCONJ
easat-9011	166	16	board	board	NOUN
easat-9011	166	17	size	size	NOUN
easat-9011	166	18	does	do	AUX
easat-9011	166	19	n't	not	PART
easat-9011	166	20	work	work	VERB
easat-9011	166	21	alone	alone	ADV
easat-9011	166	22	.	.	PUNCT
easat-9011	167	1	it	it	PRON
easat-9011	167	2	interacts	interact	VERB
easat-9011	167	3	with	with	ADP
easat-9011	167	4	other	other	ADJ
easat-9011	167	5	governance	governance	NOUN
easat-9011	167	6	factors	factor	NOUN
easat-9011	167	7	like	like	ADP
easat-9011	167	8	independence	independence	NOUN
easat-9011	167	9	,	,	PUNCT
easat-9011	167	10	professional	professional	ADJ
easat-9011	167	11	experience	experience	NOUN
easat-9011	167	12	,	,	PUNCT
easat-9011	167	13	and	and	CCONJ
easat-9011	167	14	power	power	NOUN
easat-9011	167	15	to	to	PART
easat-9011	167	16	make	make	VERB
easat-9011	167	17	decisions	decision	NOUN
easat-9011	167	18	which	which	PRON
easat-9011	167	19	influence	influence	VERB
easat-9011	167	20	the	the	DET
easat-9011	167	21	way	way	NOUN
easat-9011	167	22	companies	company	NOUN
easat-9011	167	23	formulate	formulate	VERB
easat-9011	167	24	their	their	PRON
easat-9011	167	25	taxes	taxis	NOUN
easat-9011	167	26	.	.	PUNCT
easat-9011	168	1	h3	h3	NOUN
easat-9011	168	2	:	:	PUNCT
easat-9011	168	3	there	there	PRON
easat-9011	168	4	is	be	VERB
easat-9011	168	5	a	a	DET
easat-9011	168	6	positive	positive	ADJ
easat-9011	168	7	relationship	relationship	NOUN
easat-9011	168	8	between	between	ADP
easat-9011	168	9	board	board	NOUN
easat-9011	168	10	size	size	NOUN
easat-9011	168	11	and	and	CCONJ
easat-9011	168	12	corporate	corporate	ADJ
easat-9011	168	13	tax	tax	NOUN
easat-9011	168	14	avoidance	avoidance	NOUN
easat-9011	168	15	.	.	PUNCT
easat-9011	169	1	2.1.4	2.1.4	NUM
easat-9011	169	2	.	.	PUNCT
easat-9011	169	3	director	director	NOUN
easat-9011	169	4	competency	competency	NOUN
easat-9011	169	5	and	and	CCONJ
easat-9011	169	6	its	its	PRON
easat-9011	169	7	relationship	relationship	NOUN
easat-9011	169	8	with	with	ADP
easat-9011	169	9	corporate	corporate	ADJ
easat-9011	169	10	tax	tax	NOUN
easat-9011	169	11	avoidance	avoidance	NOUN
easat-9011	169	12	.	.	PUNCT
easat-9011	170	1	director	director	NOUN
easat-9011	170	2	competency	competency	NOUN
easat-9011	170	3	is	be	AUX
easat-9011	170	4	an	an	DET
easat-9011	170	5	essential	essential	ADJ
easat-9011	170	6	governance	governance	NOUN
easat-9011	170	7	characteristic	characteristic	NOUN
easat-9011	170	8	that	that	PRON
easat-9011	170	9	influences	influence	VERB
easat-9011	170	10	strategic	strategic	ADJ
easat-9011	170	11	oversight	oversight	NOUN
easat-9011	170	12	and	and	CCONJ
easat-9011	170	13	ethical	ethical	ADJ
easat-9011	170	14	integrity	integrity	NOUN
easat-9011	170	15	in	in	ADP
easat-9011	170	16	corporate	corporate	ADJ
easat-9011	170	17	decision	decision	NOUN
easat-9011	170	18	-	-	PUNCT
easat-9011	170	19	making	making	NOUN
easat-9011	170	20	.	.	PUNCT
easat-9011	171	1	while	while	SCONJ
easat-9011	171	2	some	some	DET
easat-9011	171	3	studies	study	NOUN
easat-9011	171	4	,	,	PUNCT
easat-9011	171	5	such	such	ADJ
easat-9011	171	6	as	as	ADP
easat-9011	171	7	those	those	PRON
easat-9011	171	8	by	by	ADP
easat-9011	171	9	martins	martin	NOUN
easat-9011	171	10	and	and	CCONJ
easat-9011	171	11	omoye	omoye	VERB
easat-9011	171	12	[	[	X
easat-9011	171	13	42	42	NUM
easat-9011	171	14	]	]	X
easat-9011	171	15	;	;	PUNCT
easat-9011	171	16	oshinowo	oshinowo	PROPN
easat-9011	171	17	,	,	PUNCT
easat-9011	171	18	et	et	PROPN
easat-9011	171	19	al	al	PROPN
easat-9011	171	20	.	.	PUNCT
easat-9011	172	1	[	[	X
easat-9011	172	2	43	43	NUM
easat-9011	172	3	]	]	PUNCT
easat-9011	172	4	and	and	CCONJ
easat-9011	172	5	novita	novita	PROPN
easat-9011	172	6	and	and	CCONJ
easat-9011	172	7	herliansyah	herliansyah	NOUN
easat-9011	172	8	[	[	X
easat-9011	172	9	44	44	NUM
easat-9011	172	10	]	]	PUNCT
easat-9011	172	11	report	report	NOUN
easat-9011	172	12	an	an	DET
easat-9011	172	13	insignificant	insignificant	ADJ
easat-9011	172	14	correlation	correlation	NOUN
easat-9011	172	15	between	between	ADP
easat-9011	172	16	director	director	NOUN
easat-9011	172	17	competency	competency	NOUN
easat-9011	172	18	and	and	CCONJ
easat-9011	172	19	tax	tax	NOUN
easat-9011	172	20	avoidance	avoidance	NOUN
easat-9011	172	21	,	,	PUNCT
easat-9011	172	22	others	other	NOUN
easat-9011	172	23	highlight	highlight	VERB
easat-9011	172	24	its	its	PRON
easat-9011	172	25	critical	critical	ADJ
easat-9011	172	26	role	role	NOUN
easat-9011	172	27	in	in	ADP
easat-9011	172	28	monitoring	monitor	VERB
easat-9011	172	29	financial	financial	ADJ
easat-9011	172	30	practices	practice	NOUN
easat-9011	172	31	.	.	PUNCT
easat-9011	173	1	according	accord	VERB
easat-9011	173	2	to	to	ADP
easat-9011	173	3	jannah	jannah	PROPN
easat-9011	173	4	and	and	CCONJ
easat-9011	173	5	dimyati	dimyati	NOUN
easat-9011	173	6	[	[	X
easat-9011	173	7	24	24	NUM
easat-9011	173	8	]	]	X
easat-9011	173	9	;	;	PUNCT
easat-9011	173	10	irawan	irawan	PROPN
easat-9011	173	11	and	and	CCONJ
easat-9011	173	12	farahmita	farahmita	PROPN
easat-9011	174	1	[	[	X
easat-9011	174	2	45	45	NUM
easat-9011	174	3	]	]	PUNCT
easat-9011	174	4	and	and	CCONJ
easat-9011	174	5	fama	fama	PROPN
easat-9011	174	6	and	and	CCONJ
easat-9011	174	7	jensen	jensen	PROPN
easat-9011	175	1	[	[	X
easat-9011	175	2	46	46	NUM
easat-9011	175	3	]	]	X
easat-9011	175	4	competence	competence	NOUN
easat-9011	175	5	play	play	VERB
easat-9011	175	6	an	an	DET
easat-9011	175	7	important	important	ADJ
easat-9011	175	8	role	role	NOUN
easat-9011	175	9	in	in	ADP
easat-9011	175	10	overlooking	overlook	VERB
easat-9011	175	11	administrative	administrative	ADJ
easat-9011	175	12	decisions	decision	NOUN
easat-9011	175	13	,	,	PUNCT
easat-9011	175	14	especially	especially	ADV
easat-9011	175	15	in	in	ADP
easat-9011	175	16	areas	area	NOUN
easat-9011	175	17	that	that	PRON
easat-9011	175	18	can	can	AUX
easat-9011	175	19	be	be	AUX
easat-9011	175	20	easily	easily	ADV
easat-9011	175	21	manipulated	manipulate	VERB
easat-9011	175	22	,	,	PUNCT
easat-9011	175	23	such	such	ADJ
easat-9011	175	24	as	as	ADP
easat-9011	175	25	tax	tax	NOUN
easat-9011	175	26	planning	planning	NOUN
easat-9011	175	27	.	.	PUNCT
easat-9011	176	1	primarily	primarily	ADV
easat-9011	176	2	on	on	ADP
easat-9011	176	3	the	the	DET
easat-9011	176	4	note	note	NOUN
easat-9011	176	5	that	that	SCONJ
easat-9011	176	6	the	the	DET
easat-9011	176	7	quality	quality	NOUN
easat-9011	176	8	of	of	ADP
easat-9011	176	9	board	board	NOUN
easat-9011	176	10	is	be	AUX
easat-9011	176	11	derived	derive	VERB
easat-9011	176	12	from	from	ADP
easat-9011	176	13	their	their	PRON
easat-9011	176	14	effective	effective	ADJ
easat-9011	176	15	contribution	contribution	NOUN
easat-9011	176	16	to	to	ADP
easat-9011	176	17	the	the	DET
easat-9011	176	18	success	success	NOUN
easat-9011	176	19	of	of	ADP
easat-9011	176	20	the	the	DET
easat-9011	176	21	company	company	NOUN
easat-9011	176	22	.	.	PUNCT
easat-9011	177	1	additionally	additionally	ADV
easat-9011	177	2	,	,	PUNCT
easat-9011	177	3	to	to	PART
easat-9011	177	4	reduce	reduce	VERB
easat-9011	177	5	tax	tax	NOUN
easat-9011	177	6	aggression	aggression	NOUN
easat-9011	177	7	,	,	PUNCT
easat-9011	177	8	development	development	NOUN
easat-9011	177	9	of	of	ADP
easat-9011	177	10	cg	cg	NOUN
easat-9011	177	11	standard	standard	NOUN
easat-9011	177	12	is	be	AUX
easat-9011	177	13	contributed	contribute	VERB
easat-9011	177	14	by	by	ADP
easat-9011	177	15	board	board	NOUN
easat-9011	177	16	of	of	ADP
easat-9011	177	17	directors	director	NOUN
easat-9011	177	18	that	that	PRON
easat-9011	177	19	are	be	AUX
easat-9011	177	20	capable	capable	ADJ
easat-9011	177	21	and	and	CCONJ
easat-9011	177	22	independent	independent	ADJ
easat-9011	177	23	[	[	X
easat-9011	177	24	47	47	NUM
easat-9011	177	25	]	]	PUNCT
easat-9011	177	26	.	.	PUNCT
easat-9011	178	1	these	these	DET
easat-9011	178	2	data	datum	NOUN
easat-9011	178	3	suggest	suggest	VERB
easat-9011	178	4	that	that	SCONJ
easat-9011	178	5	competency	competency	NOUN
easat-9011	178	6	alone	alone	ADV
easat-9011	178	7	might	might	AUX
easat-9011	178	8	not	not	PART
easat-9011	178	9	affect	affect	VERB
easat-9011	178	10	how	how	SCONJ
easat-9011	178	11	people	people	NOUN
easat-9011	178	12	contribute	contribute	VERB
easat-9011	178	13	1802	1802	NUM
easat-9011	178	14	edelweiss	edelweiss	PROPN
easat-9011	178	15	applied	apply	VERB
easat-9011	178	16	science	science	NOUN
easat-9011	178	17	and	and	CCONJ
easat-9011	178	18	technology	technology	NOUN
easat-9011	178	19	issn	issn	PROPN
easat-9011	178	20	:	:	PUNCT
easat-9011	178	21	2576	2576	NUM
easat-9011	178	22	-	-	SYM
easat-9011	178	23	8484	8484	NUM
easat-9011	178	24	vol	vol	NOUN
easat-9011	178	25	.	.	PROPN
easat-9011	179	1	9	9	NUM
easat-9011	179	2	,	,	PUNCT
easat-9011	179	3	no	no	INTJ
easat-9011	179	4	.	.	NOUN
easat-9011	179	5	7	7	NUM
easat-9011	179	6	:	:	SYM
easat-9011	179	7	1797	1797	NUM
easat-9011	179	8	-	-	SYM
easat-9011	179	9	1815	1815	NUM
easat-9011	179	10	,	,	PUNCT
easat-9011	179	11	2025	2025	NUM
easat-9011	179	12	doi	doi	NOUN
easat-9011	179	13	:	:	PUNCT
easat-9011	179	14	10.55214/2576	10.55214/2576	NUM
easat-9011	179	15	-	-	NUM
easat-9011	179	16	8484.v9i7.9011	8484.v9i7.9011	NUM
easat-9011	179	17	©	©	PROPN
easat-9011	179	18	2025	2025	NUM
easat-9011	179	19	by	by	ADP
easat-9011	179	20	the	the	DET
easat-9011	179	21	authors	author	NOUN
easat-9011	179	22	;	;	PUNCT
easat-9011	179	23	licensee	licensee	PROPN
easat-9011	179	24	learning	learning	NOUN
easat-9011	179	25	gate	gate	VERB
easat-9011	179	26	their	their	PRON
easat-9011	179	27	taxes	taxis	NOUN
easat-9011	179	28	,	,	PUNCT
easat-9011	179	29	but	but	CCONJ
easat-9011	179	30	when	when	SCONJ
easat-9011	179	31	coupled	couple	VERB
easat-9011	179	32	with	with	ADP
easat-9011	179	33	other	other	ADJ
easat-9011	179	34	board	board	NOUN
easat-9011	179	35	traits	trait	NOUN
easat-9011	179	36	like	like	ADP
easat-9011	179	37	independence	independence	NOUN
easat-9011	179	38	,	,	PUNCT
easat-9011	179	39	size	size	NOUN
easat-9011	179	40	,	,	PUNCT
easat-9011	179	41	and	and	CCONJ
easat-9011	179	42	diversity	diversity	NOUN
easat-9011	179	43	,	,	PUNCT
easat-9011	179	44	it	it	PRON
easat-9011	179	45	can	can	AUX
easat-9011	179	46	change	change	VERB
easat-9011	179	47	how	how	SCONJ
easat-9011	179	48	businesses	business	NOUN
easat-9011	179	49	prepare	prepare	VERB
easat-9011	179	50	their	their	PRON
easat-9011	179	51	taxes	taxis	NOUN
easat-9011	179	52	.	.	PUNCT
easat-9011	180	1	h4	h4	NOUN
easat-9011	180	2	:	:	PUNCT
easat-9011	180	3	there	there	PRON
easat-9011	180	4	is	be	VERB
easat-9011	180	5	a	a	DET
easat-9011	180	6	positive	positive	ADJ
easat-9011	180	7	relationship	relationship	NOUN
easat-9011	180	8	between	between	ADP
easat-9011	180	9	the	the	DET
easat-9011	180	10	director	director	NOUN
easat-9011	180	11	’s	’s	PART
easat-9011	180	12	competency	competency	NOUN
easat-9011	180	13	and	and	CCONJ
easat-9011	180	14	corporate	corporate	ADJ
easat-9011	180	15	tax	tax	NOUN
easat-9011	180	16	avoidance	avoidance	NOUN
easat-9011	180	17	.	.	PUNCT
easat-9011	181	1	2.1.5	2.1.5	NUM
easat-9011	181	2	.	.	PUNCT
easat-9011	181	3	female	female	ADJ
easat-9011	181	4	directors	director	NOUN
easat-9011	181	5	and	and	CCONJ
easat-9011	181	6	its	its	PRON
easat-9011	181	7	relationship	relationship	NOUN
easat-9011	181	8	with	with	ADP
easat-9011	181	9	corporate	corporate	ADJ
easat-9011	181	10	tax	tax	NOUN
easat-9011	181	11	avoidance	avoidance	NOUN
easat-9011	181	12	.	.	PUNCT
easat-9011	182	1	more	more	ADJ
easat-9011	182	2	individuals	individual	NOUN
easat-9011	182	3	are	be	AUX
easat-9011	182	4	recognizing	recognize	VERB
easat-9011	182	5	the	the	DET
easat-9011	182	6	significant	significant	ADJ
easat-9011	182	7	influence	influence	NOUN
easat-9011	182	8	that	that	SCONJ
easat-9011	182	9	gender	gender	NOUN
easat-9011	182	10	diversity	diversity	NOUN
easat-9011	182	11	,	,	PUNCT
easat-9011	182	12	particularly	particularly	ADV
easat-9011	182	13	the	the	DET
easat-9011	182	14	inclusion	inclusion	NOUN
easat-9011	182	15	of	of	ADP
easat-9011	182	16	female	female	ADJ
easat-9011	182	17	directors	director	NOUN
easat-9011	182	18	,	,	PUNCT
easat-9011	182	19	can	can	AUX
easat-9011	182	20	have	have	VERB
easat-9011	182	21	on	on	ADP
easat-9011	182	22	the	the	DET
easat-9011	182	23	results	result	NOUN
easat-9011	182	24	of	of	ADP
easat-9011	182	25	cg	cg	NOUN
easat-9011	182	26	.	.	PUNCT
easat-9011	183	1	several	several	ADJ
easat-9011	183	2	studies	study	NOUN
easat-9011	183	3	,	,	PUNCT
easat-9011	183	4	such	such	ADJ
easat-9011	183	5	as	as	ADP
easat-9011	183	6	those	those	PRON
easat-9011	183	7	by	by	ADP
easat-9011	183	8	bash	bash	NOUN
easat-9011	183	9	and	and	CCONJ
easat-9011	183	10	zoghlami	zoghlami	NOUN
easat-9011	184	1	[	[	X
easat-9011	184	2	41	41	NUM
easat-9011	184	3	]	]	PUNCT
easat-9011	184	4	;	;	PUNCT
easat-9011	184	5	suleiman	suleiman	PROPN
easat-9011	184	6	[	[	X
easat-9011	184	7	48	48	NUM
easat-9011	184	8	]	]	PUNCT
easat-9011	184	9	;	;	PUNCT
easat-9011	184	10	khaoula	khaoula	PROPN
easat-9011	184	11	and	and	CCONJ
easat-9011	184	12	ali	ali	PROPN
easat-9011	185	1	[	[	X
easat-9011	185	2	49	49	NUM
easat-9011	185	3	]	]	PUNCT
easat-9011	185	4	and	and	CCONJ
easat-9011	185	5	stanley	stanley	NOUN
easat-9011	185	6	and	and	CCONJ
easat-9011	185	7	widianingsih	widianingsih	ADJ
easat-9011	186	1	[	[	X
easat-9011	186	2	50	50	NUM
easat-9011	186	3	]	]	PUNCT
easat-9011	186	4	indicate	indicate	VERB
easat-9011	186	5	that	that	SCONJ
easat-9011	186	6	having	have	VERB
easat-9011	186	7	female	female	ADJ
easat-9011	186	8	board	board	NOUN
easat-9011	186	9	members	member	NOUN
easat-9011	186	10	does	do	AUX
easat-9011	186	11	not	not	PART
easat-9011	186	12	seem	seem	VERB
easat-9011	186	13	to	to	PART
easat-9011	186	14	significantly	significantly	ADV
easat-9011	186	15	impact	impact	VERB
easat-9011	186	16	cta	cta	NOUN
easat-9011	186	17	.	.	PUNCT
easat-9011	187	1	reasons	reason	NOUN
easat-9011	187	2	include	include	VERB
easat-9011	187	3	tokenism	tokenism	NOUN
easat-9011	187	4	,	,	PUNCT
easat-9011	187	5	entrenched	entrenched	ADJ
easat-9011	187	6	male	male	NOUN
easat-9011	187	7	-	-	PUNCT
easat-9011	187	8	dominance	dominance	NOUN
easat-9011	187	9	in	in	ADP
easat-9011	187	10	board	board	NOUN
easat-9011	187	11	decision	decision	NOUN
easat-9011	187	12	-	-	PUNCT
easat-9011	187	13	making	making	NOUN
easat-9011	187	14	,	,	PUNCT
easat-9011	187	15	and	and	CCONJ
easat-9011	187	16	insufficient	insufficient	ADJ
easat-9011	187	17	representation	representation	NOUN
easat-9011	187	18	.	.	PUNCT
easat-9011	188	1	on	on	ADP
easat-9011	188	2	the	the	DET
easat-9011	188	3	other	other	ADJ
easat-9011	188	4	hand	hand	NOUN
easat-9011	188	5	,	,	PUNCT
easat-9011	188	6	some	some	DET
easat-9011	188	7	scholars	scholar	NOUN
easat-9011	188	8	believe	believe	VERB
easat-9011	188	9	that	that	SCONJ
easat-9011	188	10	having	have	VERB
easat-9011	188	11	female	female	ADJ
easat-9011	188	12	directors	director	NOUN
easat-9011	188	13	leads	lead	VERB
easat-9011	188	14	to	to	ADP
easat-9011	188	15	better	well	ADJ
easat-9011	188	16	oversight	oversight	NOUN
easat-9011	188	17	,	,	PUNCT
easat-9011	188	18	reduces	reduce	VERB
easat-9011	188	19	risk	risk	NOUN
easat-9011	188	20	-	-	PUNCT
easat-9011	188	21	taking	taking	NOUN
easat-9011	188	22	,	,	PUNCT
easat-9011	188	23	and	and	CCONJ
easat-9011	188	24	promotes	promote	VERB
easat-9011	188	25	ethical	ethical	ADJ
easat-9011	188	26	behavior	behavior	NOUN
easat-9011	188	27	.	.	PUNCT
easat-9011	189	1	among	among	ADP
easat-9011	189	2	these	these	DET
easat-9011	189	3	scholars	scholar	NOUN
easat-9011	189	4	are	be	AUX
easat-9011	189	5	anggraeni	anggraeni	ADJ
easat-9011	189	6	and	and	CCONJ
easat-9011	189	7	kurnianto	kurnianto	PROPN
easat-9011	189	8	[	[	X
easat-9011	189	9	51	51	NUM
easat-9011	189	10	]	]	PUNCT
easat-9011	189	11	and	and	CCONJ
easat-9011	189	12	hidayat	hidayat	PROPN
easat-9011	189	13	and	and	CCONJ
easat-9011	189	14	zuhroh	zuhroh	VERB
easat-9011	190	1	[	[	X
easat-9011	190	2	52	52	NUM
easat-9011	190	3	]	]	PUNCT
easat-9011	190	4	as	as	ADV
easat-9011	190	5	well	well	ADV
easat-9011	190	6	as	as	ADP
easat-9011	190	7	lanis	lanis	NOUN
easat-9011	190	8	and	and	CCONJ
easat-9011	190	9	richardson	richardson	PROPN
easat-9011	191	1	[	[	X
easat-9011	191	2	39	39	NUM
easat-9011	191	3	]	]	PUNCT
easat-9011	191	4	.	.	PUNCT
easat-9011	192	1	the	the	DET
easat-9011	192	2	findings	finding	NOUN
easat-9011	192	3	of	of	ADP
easat-9011	192	4	the	the	DET
easat-9011	192	5	study	study	NOUN
easat-9011	192	6	support	support	VERB
easat-9011	192	7	the	the	DET
easat-9011	192	8	idea	idea	NOUN
easat-9011	192	9	that	that	SCONJ
easat-9011	192	10	women	woman	NOUN
easat-9011	192	11	contribute	contribute	VERB
easat-9011	192	12	positively	positively	ADV
easat-9011	192	13	to	to	ADP
easat-9011	192	14	risk	risk	NOUN
easat-9011	192	15	assessments	assessment	NOUN
easat-9011	192	16	and	and	CCONJ
easat-9011	192	17	strategic	strategic	ADJ
easat-9011	192	18	discussions	discussion	NOUN
easat-9011	192	19	,	,	PUNCT
easat-9011	192	20	ultimately	ultimately	ADV
easat-9011	192	21	leading	lead	VERB
easat-9011	192	22	to	to	ADP
easat-9011	192	23	better	well	ADJ
easat-9011	192	24	governance	governance	NOUN
easat-9011	192	25	quality	quality	NOUN
easat-9011	192	26	[	[	X
easat-9011	192	27	53	53	NUM
easat-9011	192	28	]	]	PUNCT
easat-9011	192	29	.	.	PUNCT
easat-9011	193	1	nonetheless	nonetheless	ADV
easat-9011	193	2	,	,	PUNCT
easat-9011	193	3	the	the	DET
easat-9011	193	4	effectiveness	effectiveness	NOUN
easat-9011	193	5	of	of	ADP
easat-9011	193	6	female	female	ADJ
easat-9011	193	7	directors	director	NOUN
easat-9011	193	8	appears	appear	VERB
easat-9011	193	9	to	to	PART
easat-9011	193	10	depend	depend	VERB
easat-9011	193	11	on	on	ADP
easat-9011	193	12	the	the	DET
easat-9011	193	13	proportion	proportion	NOUN
easat-9011	193	14	of	of	ADP
easat-9011	193	15	their	their	PRON
easat-9011	193	16	representation	representation	NOUN
easat-9011	193	17	.	.	PUNCT
easat-9011	194	1	badiana	badiana	PROPN
easat-9011	194	2	and	and	CCONJ
easat-9011	194	3	kusuma	kusuma	X
easat-9011	194	4	[	[	X
easat-9011	194	5	54	54	NUM
easat-9011	194	6	]	]	PUNCT
easat-9011	194	7	note	note	NOUN
easat-9011	194	8	that	that	SCONJ
easat-9011	194	9	only	only	ADV
easat-9011	194	10	beyond	beyond	ADP
easat-9011	194	11	a	a	DET
easat-9011	194	12	critical	critical	ADJ
easat-9011	194	13	mass	mass	NOUN
easat-9011	194	14	can	can	AUX
easat-9011	194	15	female	female	ADJ
easat-9011	194	16	directors	director	NOUN
easat-9011	194	17	exert	exert	VERB
easat-9011	194	18	substantial	substantial	ADJ
easat-9011	194	19	influence	influence	NOUN
easat-9011	194	20	on	on	ADP
easat-9011	194	21	governance	governance	NOUN
easat-9011	194	22	decisions	decision	NOUN
easat-9011	194	23	,	,	PUNCT
easat-9011	194	24	including	include	VERB
easat-9011	194	25	those	those	PRON
easat-9011	194	26	related	relate	VERB
easat-9011	194	27	to	to	ADP
easat-9011	194	28	tax	tax	NOUN
easat-9011	194	29	strategies	strategy	NOUN
easat-9011	194	30	.	.	PUNCT
easat-9011	195	1	h5	h5	PROPN
easat-9011	195	2	:	:	PUNCT
easat-9011	195	3	there	there	PRON
easat-9011	195	4	is	be	VERB
easat-9011	195	5	a	a	DET
easat-9011	195	6	positive	positive	ADJ
easat-9011	195	7	relationship	relationship	NOUN
easat-9011	195	8	between	between	ADP
easat-9011	195	9	female	female	ADJ
easat-9011	195	10	directors	director	NOUN
easat-9011	195	11	and	and	CCONJ
easat-9011	195	12	corporate	corporate	ADJ
easat-9011	195	13	tax	tax	NOUN
easat-9011	195	14	avoidance	avoidance	NOUN
easat-9011	195	15	.	.	PUNCT
easat-9011	196	1	2.1.6	2.1.6	X
easat-9011	196	2	.	.	PROPN
easat-9011	196	3	director	director	NOUN
easat-9011	196	4	remuneration	remuneration	NOUN
easat-9011	196	5	and	and	CCONJ
easat-9011	196	6	its	its	PRON
easat-9011	196	7	relationship	relationship	NOUN
easat-9011	196	8	with	with	ADP
easat-9011	196	9	corporate	corporate	ADJ
easat-9011	196	10	tax	tax	NOUN
easat-9011	196	11	avoidance	avoidance	NOUN
easat-9011	196	12	directors	director	NOUN
easat-9011	196	13	'	'	PART
easat-9011	196	14	remuneration	remuneration	NOUN
easat-9011	196	15	is	be	AUX
easat-9011	196	16	increasingly	increasingly	ADV
easat-9011	196	17	scrutinized	scrutinize	VERB
easat-9011	196	18	for	for	ADP
easat-9011	196	19	its	its	PRON
easat-9011	196	20	role	role	NOUN
easat-9011	196	21	in	in	ADP
easat-9011	196	22	shaping	shape	VERB
easat-9011	196	23	risk	risk	NOUN
easat-9011	196	24	-	-	PUNCT
easat-9011	196	25	taking	take	VERB
easat-9011	196	26	behavior	behavior	NOUN
easat-9011	196	27	and	and	CCONJ
easat-9011	196	28	long	long	ADJ
easat-9011	196	29	-	-	PUNCT
easat-9011	196	30	term	term	NOUN
easat-9011	196	31	strategy	strategy	NOUN
easat-9011	196	32	.	.	PUNCT
easat-9011	197	1	akinyomi	akinyomi	PROPN
easat-9011	197	2	,	,	PUNCT
easat-9011	197	3	et	et	PROPN
easat-9011	197	4	al	al	PROPN
easat-9011	197	5	.	.	PUNCT
easat-9011	198	1	[	[	X
easat-9011	198	2	55	55	NUM
easat-9011	198	3	]	]	PUNCT
easat-9011	198	4	;	;	PUNCT
easat-9011	198	5	ebimobowei	ebimobowei	ADP
easat-9011	198	6	[	[	X
easat-9011	198	7	56	56	NUM
easat-9011	198	8	]	]	PUNCT
easat-9011	198	9	and	and	CCONJ
easat-9011	198	10	razali	razali	VERB
easat-9011	198	11	,	,	PUNCT
easat-9011	198	12	et	et	PROPN
easat-9011	198	13	al	al	PROPN
easat-9011	198	14	.	.	PUNCT
easat-9011	199	1	[	[	X
easat-9011	199	2	57	57	NUM
easat-9011	199	3	]	]	PUNCT
easat-9011	199	4	argue	argue	VERB
easat-9011	199	5	that	that	SCONJ
easat-9011	199	6	the	the	DET
easat-9011	199	7	structure	structure	NOUN
easat-9011	199	8	of	of	ADP
easat-9011	199	9	remuneration	remuneration	NOUN
easat-9011	199	10	,	,	PUNCT
easat-9011	199	11	especially	especially	ADV
easat-9011	199	12	the	the	DET
easat-9011	199	13	mix	mix	NOUN
easat-9011	199	14	between	between	ADP
easat-9011	199	15	cash	cash	NOUN
easat-9011	199	16	and	and	CCONJ
easat-9011	199	17	non	non	ADJ
easat-9011	199	18	-	-	ADJ
easat-9011	199	19	cash	cash	ADJ
easat-9011	199	20	components	component	NOUN
easat-9011	199	21	can	can	AUX
easat-9011	199	22	incentivize	incentivize	VERB
easat-9011	199	23	or	or	CCONJ
easat-9011	199	24	deter	deter	VERB
easat-9011	199	25	aggressive	aggressive	ADJ
easat-9011	199	26	tax	tax	NOUN
easat-9011	199	27	planning	planning	NOUN
easat-9011	199	28	.	.	PUNCT
easat-9011	200	1	in	in	ADP
easat-9011	200	2	the	the	DET
easat-9011	200	3	malaysian	malaysian	ADJ
easat-9011	200	4	context	context	NOUN
easat-9011	200	5	,	,	PUNCT
easat-9011	200	6	evidence	evidence	NOUN
easat-9011	200	7	shows	show	VERB
easat-9011	200	8	that	that	SCONJ
easat-9011	200	9	higher	high	ADJ
easat-9011	200	10	cash	cash	NOUN
easat-9011	200	11	remuneration	remuneration	NOUN
easat-9011	200	12	is	be	AUX
easat-9011	200	13	positively	positively	ADV
easat-9011	200	14	linked	link	VERB
easat-9011	200	15	with	with	ADP
easat-9011	200	16	tax	tax	NOUN
easat-9011	200	17	planning	planning	NOUN
easat-9011	200	18	,	,	PUNCT
easat-9011	200	19	while	while	SCONJ
easat-9011	200	20	non	non	ADJ
easat-9011	200	21	-	-	ADJ
easat-9011	200	22	cash	cash	ADJ
easat-9011	200	23	incentives	incentive	NOUN
easat-9011	200	24	(	(	PUNCT
easat-9011	200	25	e.g.	e.g.	ADV
easat-9011	200	26	,	,	PUNCT
easat-9011	200	27	stock	stock	NOUN
easat-9011	200	28	options	option	NOUN
easat-9011	200	29	)	)	PUNCT
easat-9011	200	30	reduce	reduce	VERB
easat-9011	200	31	the	the	DET
easat-9011	200	32	propensity	propensity	NOUN
easat-9011	200	33	for	for	ADP
easat-9011	200	34	aggressive	aggressive	ADJ
easat-9011	200	35	behavior	behavior	NOUN
easat-9011	200	36	.	.	PUNCT
easat-9011	201	1	the	the	DET
easat-9011	201	2	absence	absence	NOUN
easat-9011	201	3	of	of	ADP
easat-9011	201	4	regulatory	regulatory	ADJ
easat-9011	201	5	caps	cap	NOUN
easat-9011	201	6	on	on	ADP
easat-9011	201	7	directors	director	NOUN
easat-9011	201	8	’	'	PUNCT
easat-9011	201	9	pay	pay	NOUN
easat-9011	201	10	may	may	AUX
easat-9011	201	11	further	far	ADV
easat-9011	201	12	encourage	encourage	VERB
easat-9011	201	13	tax	tax	NOUN
easat-9011	201	14	minimization	minimization	NOUN
easat-9011	201	15	efforts	effort	NOUN
easat-9011	201	16	to	to	PART
easat-9011	201	17	justify	justify	VERB
easat-9011	201	18	elevated	elevated	ADJ
easat-9011	201	19	compensation	compensation	NOUN
easat-9011	201	20	.	.	PUNCT
easat-9011	202	1	h6	h6	NOUN
easat-9011	202	2	:	:	PUNCT
easat-9011	202	3	there	there	PRON
easat-9011	202	4	is	be	VERB
easat-9011	202	5	a	a	DET
easat-9011	202	6	positive	positive	ADJ
easat-9011	202	7	relationship	relationship	NOUN
easat-9011	202	8	between	between	ADP
easat-9011	202	9	the	the	DET
easat-9011	202	10	director	director	NOUN
easat-9011	202	11	’s	’s	PART
easat-9011	202	12	remuneration	remuneration	NOUN
easat-9011	202	13	and	and	CCONJ
easat-9011	202	14	corporate	corporate	ADJ
easat-9011	202	15	tax	tax	NOUN
easat-9011	202	16	avoidance	avoidance	NOUN
easat-9011	202	17	.	.	PUNCT
easat-9011	203	1	2.1.7	2.1.7	NUM
easat-9011	203	2	.	.	PUNCT
easat-9011	204	1	ceo	ceo	NOUN
easat-9011	204	2	duality	duality	NOUN
easat-9011	204	3	and	and	CCONJ
easat-9011	204	4	its	its	PRON
easat-9011	204	5	relationship	relationship	NOUN
easat-9011	204	6	with	with	ADP
easat-9011	204	7	corporate	corporate	ADJ
easat-9011	204	8	tax	tax	NOUN
easat-9011	204	9	avoidance	avoidance	NOUN
easat-9011	204	10	the	the	DET
easat-9011	204	11	trend	trend	NOUN
easat-9011	204	12	of	of	ADP
easat-9011	204	13	ceo	ceo	NOUN
easat-9011	204	14	duality	duality	NOUN
easat-9011	204	15	,	,	PUNCT
easat-9011	204	16	in	in	ADP
easat-9011	204	17	which	which	PRON
easat-9011	204	18	the	the	DET
easat-9011	204	19	roles	role	NOUN
easat-9011	204	20	of	of	ADP
easat-9011	204	21	the	the	DET
easat-9011	204	22	ceo	ceo	NOUN
easat-9011	204	23	and	and	CCONJ
easat-9011	204	24	board	board	NOUN
easat-9011	204	25	chair	chair	NOUN
easat-9011	204	26	merge	merge	VERB
easat-9011	204	27	,	,	PUNCT
easat-9011	204	28	raises	raise	VERB
easat-9011	204	29	concerns	concern	NOUN
easat-9011	204	30	about	about	ADP
easat-9011	204	31	board	board	NOUN
easat-9011	204	32	independence	independence	NOUN
easat-9011	204	33	and	and	CCONJ
easat-9011	204	34	the	the	DET
easat-9011	204	35	effectiveness	effectiveness	NOUN
easat-9011	204	36	of	of	ADP
easat-9011	204	37	governance	governance	NOUN
easat-9011	204	38	monitoring	monitoring	NOUN
easat-9011	204	39	in	in	ADP
easat-9011	204	40	the	the	DET
easat-9011	204	41	company	company	NOUN
easat-9011	204	42	.	.	PUNCT
easat-9011	205	1	salihu	salihu	NOUN
easat-9011	205	2	and	and	CCONJ
easat-9011	205	3	kawi	kawi	VERB
easat-9011	206	1	[	[	X
easat-9011	206	2	58	58	NUM
easat-9011	206	3	]	]	PUNCT
easat-9011	206	4	;	;	PUNCT
easat-9011	206	5	bosun	bosun	NOUN
easat-9011	206	6	-	-	PUNCT
easat-9011	206	7	fakunle	fakunle	NOUN
easat-9011	206	8	,	,	PUNCT
easat-9011	206	9	et	et	PROPN
easat-9011	206	10	al	al	PROPN
easat-9011	206	11	.	.	PUNCT
easat-9011	207	1	[	[	X
easat-9011	207	2	59	59	NUM
easat-9011	207	3	]	]	PUNCT
easat-9011	207	4	and	and	CCONJ
easat-9011	207	5	annuar	annuar	ADJ
easat-9011	207	6	,	,	PUNCT
easat-9011	207	7	et	et	PROPN
easat-9011	207	8	al	al	PROPN
easat-9011	207	9	.	.	PUNCT
easat-9011	208	1	[	[	X
easat-9011	208	2	60	60	NUM
easat-9011	208	3	]	]	PUNCT
easat-9011	208	4	draw	draw	VERB
easat-9011	208	5	attention	attention	NOUN
easat-9011	208	6	to	to	ADP
easat-9011	208	7	the	the	DET
easat-9011	208	8	fact	fact	NOUN
easat-9011	208	9	that	that	SCONJ
easat-9011	208	10	when	when	SCONJ
easat-9011	208	11	ceos	ceo	NOUN
easat-9011	208	12	also	also	ADV
easat-9011	208	13	take	take	VERB
easat-9011	208	14	on	on	ADP
easat-9011	208	15	the	the	DET
easat-9011	208	16	role	role	NOUN
easat-9011	208	17	as	as	ADP
easat-9011	208	18	a	a	PRON
easat-9011	208	19	of	of	ADP
easat-9011	208	20	board	board	NOUN
easat-9011	208	21	chairman	chairman	NOUN
easat-9011	208	22	,	,	PUNCT
easat-9011	208	23	the	the	DET
easat-9011	208	24	absence	absence	NOUN
easat-9011	208	25	of	of	ADP
easat-9011	208	26	monitoring	monitoring	NOUN
easat-9011	208	27	can	can	AUX
easat-9011	208	28	result	result	VERB
easat-9011	208	29	in	in	ADP
easat-9011	208	30	heightened	heighten	VERB
easat-9011	208	31	tax	tax	NOUN
easat-9011	208	32	aggressiveness	aggressiveness	NOUN
easat-9011	208	33	.	.	PUNCT
easat-9011	209	1	on	on	ADP
easat-9011	209	2	the	the	DET
easat-9011	209	3	other	other	ADJ
easat-9011	209	4	hand	hand	NOUN
easat-9011	209	5	,	,	PUNCT
easat-9011	209	6	ceo	ceo	NOUN
easat-9011	209	7	duality	duality	NOUN
easat-9011	209	8	could	could	AUX
easat-9011	209	9	enhance	enhance	VERB
easat-9011	209	10	the	the	DET
easat-9011	209	11	consistency	consistency	NOUN
easat-9011	209	12	of	of	ADP
easat-9011	209	13	tax	tax	NOUN
easat-9011	209	14	strategies	strategy	NOUN
easat-9011	209	15	by	by	ADP
easat-9011	209	16	making	make	VERB
easat-9011	209	17	decision	decision	NOUN
easat-9011	209	18	-	-	PUNCT
easat-9011	209	19	making	make	VERB
easat-9011	209	20	more	more	ADV
easat-9011	209	21	efficient	efficient	ADJ
easat-9011	209	22	and	and	CCONJ
easat-9011	209	23	aligned	align	VERB
easat-9011	209	24	to	to	ADP
easat-9011	209	25	actual	actual	ADJ
easat-9011	209	26	needs	need	NOUN
easat-9011	209	27	of	of	ADP
easat-9011	209	28	the	the	DET
easat-9011	209	29	company	company	NOUN
easat-9011	209	30	[	[	X
easat-9011	209	31	38	38	NUM
easat-9011	209	32	,	,	PUNCT
easat-9011	209	33	51	51	NUM
easat-9011	209	34	,	,	PUNCT
easat-9011	209	35	52	52	NUM
easat-9011	209	36	]	]	PUNCT
easat-9011	209	37	.	.	PUNCT
easat-9011	210	1	examples	example	NOUN
easat-9011	210	2	of	of	ADP
easat-9011	210	3	contextual	contextual	ADJ
easat-9011	210	4	governance	governance	NOUN
easat-9011	210	5	factors	factor	NOUN
easat-9011	210	6	that	that	PRON
easat-9011	210	7	help	help	VERB
easat-9011	210	8	reduce	reduce	VERB
easat-9011	210	9	the	the	DET
easat-9011	210	10	impact	impact	NOUN
easat-9011	210	11	of	of	ADP
easat-9011	210	12	having	have	VERB
easat-9011	210	13	a	a	DET
easat-9011	210	14	dual	dual	ADJ
easat-9011	210	15	chief	chief	ADJ
easat-9011	210	16	executive	executive	ADJ
easat-9011	210	17	officer	officer	NOUN
easat-9011	210	18	on	on	ADP
easat-9011	210	19	cta	cta	PROPN
easat-9011	210	20	are	be	AUX
easat-9011	210	21	board	board	NOUN
easat-9011	210	22	independence	independence	NOUN
easat-9011	210	23	and	and	CCONJ
easat-9011	210	24	ownership	ownership	NOUN
easat-9011	210	25	structure	structure	NOUN
easat-9011	210	26	.	.	PUNCT
easat-9011	211	1	h7	h7	PROPN
easat-9011	211	2	:	:	PUNCT
easat-9011	211	3	there	there	PRON
easat-9011	211	4	is	be	VERB
easat-9011	211	5	a	a	DET
easat-9011	211	6	positive	positive	ADJ
easat-9011	211	7	relationship	relationship	NOUN
easat-9011	211	8	between	between	ADP
easat-9011	211	9	ceo	ceo	NOUN
easat-9011	211	10	duality	duality	NOUN
easat-9011	211	11	and	and	CCONJ
easat-9011	211	12	corporate	corporate	ADJ
easat-9011	211	13	tax	tax	NOUN
easat-9011	211	14	avoidance	avoidance	NOUN
easat-9011	211	15	.	.	PUNCT
easat-9011	212	1	2.1.8	2.1.8	X
easat-9011	212	2	.	.	PUNCT
easat-9011	212	3	managerial	managerial	ADJ
easat-9011	212	4	ownership	ownership	NOUN
easat-9011	212	5	as	as	ADP
easat-9011	212	6	a	a	DET
easat-9011	212	7	moderator	moderator	NOUN
easat-9011	212	8	between	between	ADP
easat-9011	212	9	board	board	NOUN
easat-9011	212	10	size	size	NOUN
easat-9011	212	11	and	and	CCONJ
easat-9011	212	12	corporate	corporate	ADJ
easat-9011	212	13	tax	tax	NOUN
easat-9011	212	14	avoidance	avoidance	NOUN
easat-9011	212	15	.	.	PUNCT
easat-9011	213	1	board	board	NOUN
easat-9011	213	2	size	size	NOUN
easat-9011	213	3	can	can	AUX
easat-9011	213	4	either	either	CCONJ
easat-9011	213	5	strengthen	strengthen	VERB
easat-9011	213	6	governance	governance	NOUN
easat-9011	213	7	or	or	CCONJ
easat-9011	213	8	dilute	dilute	VERB
easat-9011	213	9	decision	decision	NOUN
easat-9011	213	10	-	-	PUNCT
easat-9011	213	11	making	making	NOUN
easat-9011	213	12	,	,	PUNCT
easat-9011	213	13	depending	depend	VERB
easat-9011	213	14	on	on	ADP
easat-9011	213	15	its	its	PRON
easat-9011	213	16	composition	composition	NOUN
easat-9011	213	17	and	and	CCONJ
easat-9011	213	18	coordination	coordination	NOUN
easat-9011	213	19	.	.	PUNCT
easat-9011	214	1	however	however	ADV
easat-9011	214	2	,	,	PUNCT
easat-9011	214	3	the	the	DET
easat-9011	214	4	presence	presence	NOUN
easat-9011	214	5	of	of	ADP
easat-9011	214	6	mo	mo	PROPN
easat-9011	214	7	may	may	AUX
easat-9011	214	8	moderate	moderate	VERB
easat-9011	214	9	this	this	DET
easat-9011	214	10	relationship	relationship	NOUN
easat-9011	214	11	.	.	PUNCT
easat-9011	215	1	when	when	SCONJ
easat-9011	215	2	board	board	NOUN
easat-9011	215	3	size	size	NOUN
easat-9011	215	4	increases	increase	VERB
easat-9011	215	5	,	,	PUNCT
easat-9011	215	6	the	the	DET
easat-9011	215	7	influence	influence	NOUN
easat-9011	215	8	of	of	ADP
easat-9011	215	9	individual	individual	ADJ
easat-9011	215	10	directors	director	NOUN
easat-9011	215	11	may	may	AUX
easat-9011	215	12	diminish	diminish	VERB
easat-9011	215	13	.	.	PUNCT
easat-9011	216	1	but	but	CCONJ
easat-9011	216	2	with	with	ADP
easat-9011	216	3	higher	high	ADJ
easat-9011	216	4	mo	mo	PROPN
easat-9011	216	5	,	,	PUNCT
easat-9011	216	6	the	the	DET
easat-9011	216	7	interests	interest	NOUN
easat-9011	216	8	of	of	ADP
easat-9011	216	9	management	management	NOUN
easat-9011	216	10	are	be	AUX
easat-9011	216	11	more	more	ADV
easat-9011	216	12	closely	closely	ADV
easat-9011	216	13	aligned	align	VERB
easat-9011	216	14	with	with	ADP
easat-9011	216	15	shareholders	shareholder	NOUN
easat-9011	216	16	,	,	PUNCT
easat-9011	216	17	potentially	potentially	ADV
easat-9011	216	18	reducing	reduce	VERB
easat-9011	216	19	tax	tax	NOUN
easat-9011	216	20	avoidance	avoidance	NOUN
easat-9011	216	21	despite	despite	SCONJ
easat-9011	216	22	larger	large	ADJ
easat-9011	216	23	board	board	NOUN
easat-9011	216	24	sizes	size	NOUN
easat-9011	216	25	.	.	PUNCT
easat-9011	217	1	according	accord	VERB
easat-9011	217	2	to	to	ADP
easat-9011	217	3	nasir	nasir	PROPN
easat-9011	217	4	,	,	PUNCT
easat-9011	217	5	et	et	PROPN
easat-9011	217	6	al	al	PROPN
easat-9011	217	7	.	.	PUNCT
easat-9011	218	1	[	[	X
easat-9011	218	2	1	1	X
easat-9011	218	3	]	]	X
easat-9011	218	4	the	the	DET
easat-9011	218	5	presence	presence	NOUN
easat-9011	218	6	of	of	ADP
easat-9011	218	7	mo	mo	PROPN
easat-9011	218	8	may	may	AUX
easat-9011	218	9	compensate	compensate	VERB
easat-9011	218	10	for	for	ADP
easat-9011	218	11	inefficiencies	inefficiency	NOUN
easat-9011	218	12	caused	cause	VERB
easat-9011	218	13	by	by	ADP
easat-9011	218	14	coordination	coordination	NOUN
easat-9011	218	15	challenges	challenge	NOUN
easat-9011	218	16	in	in	ADP
easat-9011	218	17	larger	large	ADJ
easat-9011	218	18	boards	board	NOUN
easat-9011	218	19	by	by	ADP
easat-9011	218	20	reinforcing	reinforce	VERB
easat-9011	218	21	internal	internal	ADJ
easat-9011	218	22	accountability	accountability	NOUN
easat-9011	218	23	.	.	PUNCT
easat-9011	219	1	h8	h8	NOUN
easat-9011	219	2	:	:	PUNCT
easat-9011	219	3	managerial	managerial	ADJ
easat-9011	219	4	ownership	ownership	NOUN
easat-9011	219	5	moderates	moderate	VERB
easat-9011	219	6	the	the	DET
easat-9011	219	7	relationship	relationship	NOUN
easat-9011	219	8	between	between	ADP
easat-9011	219	9	ceo	ceo	NOUN
easat-9011	219	10	duality	duality	NOUN
easat-9011	219	11	and	and	CCONJ
easat-9011	219	12	corporate	corporate	ADJ
easat-9011	219	13	tax	tax	NOUN
easat-9011	219	14	avoidance	avoidance	NOUN
easat-9011	219	15	.	.	PUNCT
easat-9011	220	1	1803	1803	NUM
easat-9011	220	2	edelweiss	edelweiss	PROPN
easat-9011	220	3	applied	apply	VERB
easat-9011	220	4	science	science	NOUN
easat-9011	220	5	and	and	CCONJ
easat-9011	220	6	technology	technology	NOUN
easat-9011	220	7	issn	issn	PROPN
easat-9011	220	8	:	:	PUNCT
easat-9011	220	9	2576	2576	NUM
easat-9011	220	10	-	-	SYM
easat-9011	220	11	8484	8484	NUM
easat-9011	220	12	vol	vol	NOUN
easat-9011	220	13	.	.	PROPN
easat-9011	221	1	9	9	NUM
easat-9011	221	2	,	,	PUNCT
easat-9011	221	3	no	no	INTJ
easat-9011	221	4	.	.	NOUN
easat-9011	221	5	7	7	NUM
easat-9011	221	6	:	:	SYM
easat-9011	221	7	1797	1797	NUM
easat-9011	221	8	-	-	SYM
easat-9011	221	9	1815	1815	NUM
easat-9011	221	10	,	,	PUNCT
easat-9011	221	11	2025	2025	NUM
easat-9011	221	12	doi	doi	NOUN
easat-9011	221	13	:	:	PUNCT
easat-9011	221	14	10.55214/2576	10.55214/2576	NUM
easat-9011	221	15	-	-	NUM
easat-9011	221	16	8484.v9i7.9011	8484.v9i7.9011	NUM
easat-9011	221	17	©	©	PROPN
easat-9011	221	18	2025	2025	NUM
easat-9011	221	19	by	by	ADP
easat-9011	221	20	the	the	DET
easat-9011	221	21	authors	author	NOUN
easat-9011	221	22	;	;	PUNCT
easat-9011	221	23	licensee	licensee	PROPN
easat-9011	221	24	learning	learn	VERB
easat-9011	221	25	gate	gate	NOUN
easat-9011	221	26	2.1.9	2.1.9	NUM
easat-9011	221	27	.	.	PUNCT
easat-9011	221	28	managerial	managerial	ADJ
easat-9011	221	29	ownership	ownership	NOUN
easat-9011	221	30	as	as	ADP
easat-9011	221	31	a	a	DET
easat-9011	221	32	moderator	moderator	NOUN
easat-9011	221	33	between	between	ADP
easat-9011	221	34	director	director	NOUN
easat-9011	221	35	competency	competency	NOUN
easat-9011	221	36	and	and	CCONJ
easat-9011	221	37	corporate	corporate	ADJ
easat-9011	221	38	tax	tax	NOUN
easat-9011	221	39	avoidance	avoidance	NOUN
easat-9011	221	40	director	director	NOUN
easat-9011	221	41	’s	’s	PART
easat-9011	221	42	competency	competency	NOUN
easat-9011	221	43	enhances	enhance	VERB
easat-9011	221	44	board	board	NOUN
easat-9011	221	45	oversight	oversight	NOUN
easat-9011	221	46	and	and	CCONJ
easat-9011	221	47	the	the	DET
easat-9011	221	48	quality	quality	NOUN
easat-9011	221	49	of	of	ADP
easat-9011	221	50	decision	decision	NOUN
easat-9011	221	51	-	-	PUNCT
easat-9011	221	52	making	making	NOUN
easat-9011	221	53	.	.	PUNCT
easat-9011	222	1	yet	yet	ADV
easat-9011	222	2	,	,	PUNCT
easat-9011	222	3	the	the	DET
easat-9011	222	4	effectiveness	effectiveness	NOUN
easat-9011	222	5	of	of	ADP
easat-9011	222	6	competent	competent	ADJ
easat-9011	222	7	directors	director	NOUN
easat-9011	222	8	in	in	ADP
easat-9011	222	9	curbing	curb	VERB
easat-9011	222	10	cta	cta	PROPN
easat-9011	222	11	may	may	AUX
easat-9011	222	12	depend	depend	VERB
easat-9011	222	13	on	on	ADP
easat-9011	222	14	how	how	SCONJ
easat-9011	222	15	much	much	ADJ
easat-9011	222	16	influence	influence	NOUN
easat-9011	222	17	they	they	PRON
easat-9011	222	18	exert	exert	VERB
easat-9011	222	19	,	,	PUNCT
easat-9011	222	20	which	which	PRON
easat-9011	222	21	is	be	AUX
easat-9011	222	22	often	often	ADV
easat-9011	222	23	influenced	influence	VERB
easat-9011	222	24	by	by	ADP
easat-9011	222	25	ownership	ownership	NOUN
easat-9011	222	26	structure	structure	NOUN
easat-9011	222	27	.	.	PUNCT
easat-9011	223	1	according	accord	VERB
easat-9011	223	2	to	to	ADP
easat-9011	223	3	ganesan	ganesan	PROPN
easat-9011	223	4	,	,	PUNCT
easat-9011	223	5	et	et	PROPN
easat-9011	223	6	al	al	PROPN
easat-9011	223	7	.	.	PUNCT
easat-9011	224	1	[	[	X
easat-9011	224	2	3	3	X
easat-9011	224	3	]	]	PUNCT
easat-9011	224	4	when	when	SCONJ
easat-9011	224	5	mo	mo	PROPN
easat-9011	224	6	structures	structure	NOUN
easat-9011	224	7	make	make	VERB
easat-9011	224	8	it	it	PRON
easat-9011	224	9	easier	easy	ADJ
easat-9011	224	10	for	for	SCONJ
easat-9011	224	11	directors	director	NOUN
easat-9011	224	12	and	and	CCONJ
easat-9011	224	13	management	management	NOUN
easat-9011	224	14	to	to	PART
easat-9011	224	15	work	work	VERB
easat-9011	224	16	together	together	ADV
easat-9011	224	17	,	,	PUNCT
easat-9011	224	18	the	the	DET
easat-9011	224	19	governance	governance	NOUN
easat-9011	224	20	quality	quality	NOUN
easat-9011	224	21	improves	improve	VERB
easat-9011	224	22	.	.	PUNCT
easat-9011	225	1	with	with	ADP
easat-9011	225	2	a	a	DET
easat-9011	225	3	high	high	ADJ
easat-9011	225	4	mo	mo	NOUN
easat-9011	225	5	,	,	PUNCT
easat-9011	225	6	directors	director	NOUN
easat-9011	225	7	may	may	AUX
easat-9011	225	8	encounter	encounter	VERB
easat-9011	225	9	less	less	ADJ
easat-9011	225	10	resistance	resistance	NOUN
easat-9011	225	11	from	from	ADP
easat-9011	225	12	management	management	NOUN
easat-9011	225	13	,	,	PUNCT
easat-9011	225	14	making	make	VERB
easat-9011	225	15	it	it	PRON
easat-9011	225	16	easier	easy	ADJ
easat-9011	225	17	to	to	PART
easat-9011	225	18	enact	enact	VERB
easat-9011	225	19	and	and	CCONJ
easat-9011	225	20	enforce	enforce	VERB
easat-9011	225	21	risk	risk	NOUN
easat-9011	225	22	-	-	PUNCT
easat-9011	225	23	averse	averse	ADJ
easat-9011	225	24	tax	tax	NOUN
easat-9011	225	25	practices	practice	NOUN
easat-9011	225	26	.	.	PUNCT
easat-9011	226	1	in	in	ADP
easat-9011	226	2	contrast	contrast	NOUN
easat-9011	226	3	,	,	PUNCT
easat-9011	226	4	low	low	ADJ
easat-9011	226	5	mo	mo	PROPN
easat-9011	226	6	may	may	AUX
easat-9011	226	7	weaken	weaken	VERB
easat-9011	226	8	directors	director	NOUN
easat-9011	226	9	’	’	PART
easat-9011	226	10	influence	influence	NOUN
easat-9011	226	11	,	,	PUNCT
easat-9011	226	12	particularly	particularly	ADV
easat-9011	226	13	in	in	ADP
easat-9011	226	14	complex	complex	ADJ
easat-9011	226	15	tax	tax	NOUN
easat-9011	226	16	planning	planning	NOUN
easat-9011	226	17	scenarios	scenario	NOUN
easat-9011	226	18	.	.	PUNCT
easat-9011	227	1	h9	h9	NOUN
easat-9011	227	2	:	:	PUNCT
easat-9011	227	3	managerial	managerial	ADJ
easat-9011	227	4	ownership	ownership	NOUN
easat-9011	227	5	moderates	moderate	VERB
easat-9011	227	6	the	the	DET
easat-9011	227	7	relationship	relationship	NOUN
easat-9011	227	8	between	between	ADP
easat-9011	227	9	director	director	NOUN
easat-9011	227	10	’s	’s	PART
easat-9011	227	11	competency	competency	NOUN
easat-9011	227	12	and	and	CCONJ
easat-9011	227	13	corporate	corporate	ADJ
easat-9011	227	14	tax	tax	NOUN
easat-9011	227	15	avoidance	avoidance	NOUN
easat-9011	227	16	.	.	PUNCT
easat-9011	228	1	2.1.10	2.1.10	NUM
easat-9011	228	2	.	.	PUNCT
easat-9011	228	3	managerial	managerial	ADJ
easat-9011	228	4	ownership	ownership	NOUN
easat-9011	228	5	as	as	ADP
easat-9011	228	6	a	a	DET
easat-9011	228	7	moderator	moderator	NOUN
easat-9011	228	8	between	between	ADP
easat-9011	228	9	female	female	ADJ
easat-9011	228	10	directors	director	NOUN
easat-9011	228	11	and	and	CCONJ
easat-9011	228	12	corporate	corporate	ADJ
easat-9011	228	13	tax	tax	NOUN
easat-9011	228	14	avoidance	avoidance	NOUN
easat-9011	228	15	.	.	PUNCT
easat-9011	229	1	female	female	ADJ
easat-9011	229	2	directors	director	NOUN
easat-9011	229	3	care	care	VERB
easat-9011	229	4	known	know	VERB
easat-9011	229	5	to	to	PART
easat-9011	229	6	perform	perform	VERB
easat-9011	229	7	better	well	ADV
easat-9011	229	8	at	at	ADP
easat-9011	229	9	risk	risk	NOUN
easat-9011	229	10	management	management	NOUN
easat-9011	229	11	and	and	CCONJ
easat-9011	229	12	ethical	ethical	ADJ
easat-9011	229	13	conduct	conduct	NOUN
easat-9011	229	14	in	in	ADP
easat-9011	229	15	companies	company	NOUN
easat-9011	229	16	.	.	PUNCT
easat-9011	230	1	nevertheless	nevertheless	ADV
easat-9011	230	2	,	,	PUNCT
easat-9011	230	3	ownership	ownership	NOUN
easat-9011	230	4	dynamics	dynamic	NOUN
easat-9011	230	5	may	may	AUX
easat-9011	230	6	impact	impact	VERB
easat-9011	230	7	their	their	PRON
easat-9011	230	8	ability	ability	NOUN
easat-9011	230	9	to	to	PART
easat-9011	230	10	influence	influence	VERB
easat-9011	230	11	tax	tax	NOUN
easat-9011	230	12	strategies	strategy	NOUN
easat-9011	230	13	.	.	PUNCT
easat-9011	231	1	female	female	ADJ
easat-9011	231	2	directors	director	NOUN
easat-9011	231	3	may	may	AUX
easat-9011	231	4	discover	discover	VERB
easat-9011	231	5	it	it	PRON
easat-9011	231	6	easier	easy	ADJ
easat-9011	231	7	to	to	PART
easat-9011	231	8	advocate	advocate	VERB
easat-9011	231	9	for	for	ADP
easat-9011	231	10	transparency	transparency	NOUN
easat-9011	231	11	and	and	CCONJ
easat-9011	231	12	compliance	compliance	NOUN
easat-9011	231	13	when	when	SCONJ
easat-9011	231	14	mo	mo	PROPN
easat-9011	231	15	is	be	AUX
easat-9011	231	16	high	high	ADJ
easat-9011	231	17	,	,	PUNCT
easat-9011	231	18	since	since	SCONJ
easat-9011	231	19	managers	manager	NOUN
easat-9011	231	20	have	have	VERB
easat-9011	231	21	an	an	DET
easat-9011	231	22	incentive	incentive	NOUN
easat-9011	231	23	to	to	PART
easat-9011	231	24	be	be	AUX
easat-9011	231	25	honest	honest	ADJ
easat-9011	231	26	and	and	CCONJ
easat-9011	231	27	trustworthy	trustworthy	ADJ
easat-9011	231	28	.	.	PUNCT
easat-9011	232	1	on	on	ADP
easat-9011	232	2	the	the	DET
easat-9011	232	3	other	other	ADJ
easat-9011	232	4	hand	hand	NOUN
easat-9011	232	5	,	,	PUNCT
easat-9011	232	6	in	in	ADP
easat-9011	232	7	companies	company	NOUN
easat-9011	232	8	with	with	ADP
easat-9011	232	9	dispersed	disperse	VERB
easat-9011	232	10	mo	mo	PROPN
easat-9011	232	11	,	,	PUNCT
easat-9011	232	12	their	their	PRON
easat-9011	232	13	influence	influence	NOUN
easat-9011	232	14	may	may	AUX
easat-9011	232	15	be	be	AUX
easat-9011	232	16	symbolic	symbolic	ADJ
easat-9011	232	17	rather	rather	ADV
easat-9011	232	18	than	than	ADP
easat-9011	232	19	substantive	substantive	ADJ
easat-9011	232	20	.	.	PUNCT
easat-9011	233	1	this	this	PRON
easat-9011	233	2	aligns	align	VERB
easat-9011	233	3	with	with	ADP
easat-9011	233	4	guat	guat	PROPN
easat-9011	233	5	-	-	PUNCT
easat-9011	233	6	khim	khim	PROPN
easat-9011	233	7	and	and	CCONJ
easat-9011	233	8	lian	lian	PROPN
easat-9011	233	9	-	-	PROPN
easat-9011	233	10	kee	kee	PROPN
easat-9011	234	1	[	[	X
easat-9011	234	2	9	9	NUM
easat-9011	234	3	]	]	PUNCT
easat-9011	234	4	who	who	PRON
easat-9011	234	5	emphasized	emphasize	VERB
easat-9011	234	6	that	that	SCONJ
easat-9011	234	7	ownership	ownership	NOUN
easat-9011	234	8	alignment	alignment	NOUN
easat-9011	234	9	strengthens	strengthen	VERB
easat-9011	234	10	ethical	ethical	ADJ
easat-9011	234	11	governance	governance	NOUN
easat-9011	234	12	practices	practice	NOUN
easat-9011	234	13	,	,	PUNCT
easat-9011	234	14	particularly	particularly	ADV
easat-9011	234	15	when	when	SCONJ
easat-9011	234	16	gender	gender	NOUN
easat-9011	234	17	diversity	diversity	NOUN
easat-9011	234	18	exists	exist	VERB
easat-9011	234	19	at	at	ADP
easat-9011	234	20	the	the	DET
easat-9011	234	21	board	board	NOUN
easat-9011	234	22	level	level	NOUN
easat-9011	234	23	.	.	PUNCT
easat-9011	235	1	h10	h10	NOUN
easat-9011	235	2	:	:	PUNCT
easat-9011	235	3	managerial	managerial	ADJ
easat-9011	235	4	ownership	ownership	NOUN
easat-9011	235	5	moderates	moderate	VERB
easat-9011	235	6	the	the	DET
easat-9011	235	7	relationship	relationship	NOUN
easat-9011	235	8	between	between	ADP
easat-9011	235	9	female	female	ADJ
easat-9011	235	10	directors	director	NOUN
easat-9011	235	11	and	and	CCONJ
easat-9011	235	12	corporate	corporate	ADJ
easat-9011	235	13	tax	tax	NOUN
easat-9011	235	14	avoidance	avoidance	NOUN
easat-9011	235	15	.	.	PUNCT
easat-9011	236	1	2.1.11	2.1.11	NUM
easat-9011	236	2	.	.	PUNCT
easat-9011	237	1	managerial	managerial	ADJ
easat-9011	237	2	ownership	ownership	NOUN
easat-9011	237	3	as	as	ADP
easat-9011	237	4	a	a	DET
easat-9011	237	5	moderator	moderator	NOUN
easat-9011	237	6	between	between	ADP
easat-9011	237	7	director	director	NOUN
easat-9011	237	8	remuneration	remuneration	NOUN
easat-9011	237	9	and	and	CCONJ
easat-9011	237	10	corporate	corporate	ADJ
easat-9011	237	11	tax	tax	NOUN
easat-9011	237	12	avoidance	avoidance	NOUN
easat-9011	237	13	.	.	PUNCT
easat-9011	238	1	depending	depend	VERB
easat-9011	238	2	on	on	ADP
easat-9011	238	3	the	the	DET
easat-9011	238	4	way	way	NOUN
easat-9011	238	5	the	the	DET
easat-9011	238	6	compensation	compensation	NOUN
easat-9011	238	7	and	and	CCONJ
easat-9011	238	8	benefits	benefit	NOUN
easat-9011	238	9	have	have	AUX
easat-9011	238	10	been	be	AUX
easat-9011	238	11	packaged	package	VERB
easat-9011	238	12	,	,	PUNCT
easat-9011	238	13	a	a	DET
easat-9011	238	14	director	director	NOUN
easat-9011	238	15	may	may	AUX
easat-9011	238	16	encourage	encourage	VERB
easat-9011	238	17	conduct	conduct	NOUN
easat-9011	238	18	that	that	PRON
easat-9011	238	19	’s	’	VERB
easat-9011	238	20	either	either	CCONJ
easat-9011	238	21	inline	inline	VERB
easat-9011	238	22	or	or	CCONJ
easat-9011	238	23	against	against	ADP
easat-9011	238	24	the	the	DET
easat-9011	238	25	shareholder	shareholder	NOUN
easat-9011	238	26	value	value	NOUN
easat-9011	238	27	of	of	ADP
easat-9011	238	28	the	the	DET
easat-9011	238	29	company	company	NOUN
easat-9011	238	30	.	.	PUNCT
easat-9011	239	1	when	when	SCONJ
easat-9011	239	2	mo	mo	PROPN
easat-9011	239	3	is	be	AUX
easat-9011	239	4	high	high	ADJ
easat-9011	239	5	,	,	PUNCT
easat-9011	239	6	people	people	NOUN
easat-9011	239	7	may	may	AUX
easat-9011	239	8	look	look	VERB
easat-9011	239	9	more	more	ADV
easat-9011	239	10	closely	closely	ADV
easat-9011	239	11	at	at	ADP
easat-9011	239	12	exorbitant	exorbitant	ADJ
easat-9011	239	13	pay	pay	NOUN
easat-9011	239	14	,	,	PUNCT
easat-9011	239	15	which	which	PRON
easat-9011	239	16	makes	make	VERB
easat-9011	239	17	people	people	NOUN
easat-9011	239	18	more	more	ADV
easat-9011	239	19	careful	careful	ADJ
easat-9011	239	20	about	about	ADP
easat-9011	239	21	using	use	VERB
easat-9011	239	22	aggressive	aggressive	ADJ
easat-9011	239	23	tax	tax	NOUN
easat-9011	239	24	tactics	tactic	NOUN
easat-9011	239	25	only	only	ADV
easat-9011	239	26	to	to	PART
easat-9011	239	27	justify	justify	VERB
easat-9011	239	28	performance	performance	NOUN
easat-9011	239	29	.	.	PUNCT
easat-9011	240	1	however	however	ADV
easat-9011	240	2	,	,	PUNCT
easat-9011	240	3	in	in	ADP
easat-9011	240	4	situations	situation	NOUN
easat-9011	240	5	where	where	SCONJ
easat-9011	240	6	mo	mo	PROPN
easat-9011	240	7	is	be	AUX
easat-9011	240	8	low	low	ADJ
easat-9011	240	9	,	,	PUNCT
easat-9011	240	10	directors	director	NOUN
easat-9011	240	11	may	may	AUX
easat-9011	240	12	have	have	VERB
easat-9011	240	13	more	more	ADJ
easat-9011	240	14	freedom	freedom	NOUN
easat-9011	240	15	to	to	PART
easat-9011	240	16	utilize	utilize	VERB
easat-9011	240	17	tax	tax	NOUN
easat-9011	240	18	savings	saving	NOUN
easat-9011	240	19	to	to	PART
easat-9011	240	20	justify	justify	VERB
easat-9011	240	21	high	high	ADJ
easat-9011	240	22	pay	pay	NOUN
easat-9011	240	23	.	.	PUNCT
easat-9011	241	1	akinyomi	akinyomi	PROPN
easat-9011	241	2	,	,	PUNCT
easat-9011	241	3	et	et	PROPN
easat-9011	241	4	al	al	PROPN
easat-9011	241	5	.	.	PUNCT
easat-9011	242	1	[	[	X
easat-9011	242	2	55	55	NUM
easat-9011	242	3	]	]	PUNCT
easat-9011	242	4	affirms	affirm	VERB
easat-9011	242	5	that	that	SCONJ
easat-9011	242	6	ownership	ownership	NOUN
easat-9011	242	7	structure	structure	NOUN
easat-9011	242	8	is	be	AUX
easat-9011	242	9	very	very	ADV
easat-9011	242	10	important	important	ADJ
easat-9011	242	11	when	when	SCONJ
easat-9011	242	12	it	it	PRON
easat-9011	242	13	comes	come	VERB
easat-9011	242	14	to	to	ADP
easat-9011	242	15	how	how	SCONJ
easat-9011	242	16	incentives	incentive	NOUN
easat-9011	242	17	affect	affect	VERB
easat-9011	242	18	risk	risk	NOUN
easat-9011	242	19	taking	take	VERB
easat-9011	242	20	behavior	behavior	NOUN
easat-9011	242	21	,	,	PUNCT
easat-9011	242	22	especially	especially	ADV
easat-9011	242	23	when	when	SCONJ
easat-9011	242	24	it	it	PRON
easat-9011	242	25	comes	come	VERB
easat-9011	242	26	to	to	ADP
easat-9011	242	27	taxes	taxis	NOUN
easat-9011	242	28	.	.	PUNCT
easat-9011	243	1	h11	h11	NOUN
easat-9011	243	2	:	:	PUNCT
easat-9011	243	3	managerial	managerial	ADJ
easat-9011	243	4	ownership	ownership	NOUN
easat-9011	243	5	moderates	moderate	VERB
easat-9011	243	6	the	the	DET
easat-9011	243	7	relationship	relationship	NOUN
easat-9011	243	8	between	between	ADP
easat-9011	243	9	director	director	NOUN
easat-9011	243	10	remuneration	remuneration	NOUN
easat-9011	243	11	and	and	CCONJ
easat-9011	243	12	corporate	corporate	ADJ
easat-9011	243	13	tax	tax	NOUN
easat-9011	243	14	avoidance	avoidance	NOUN
easat-9011	243	15	.	.	PUNCT
easat-9011	244	1	2.1.12	2.1.12	X
easat-9011	244	2	.	.	NOUN
easat-9011	244	3	managerial	managerial	ADJ
easat-9011	244	4	ownership	ownership	NOUN
easat-9011	244	5	as	as	ADP
easat-9011	244	6	a	a	DET
easat-9011	244	7	moderator	moderator	NOUN
easat-9011	244	8	between	between	ADP
easat-9011	244	9	ceo	ceo	NOUN
easat-9011	244	10	duality	duality	NOUN
easat-9011	244	11	and	and	CCONJ
easat-9011	244	12	corporate	corporate	ADJ
easat-9011	244	13	tax	tax	NOUN
easat-9011	244	14	avoidance	avoidance	NOUN
easat-9011	244	15	.	.	PUNCT
easat-9011	245	1	ceo	ceo	NOUN
easat-9011	245	2	dualities	duality	NOUN
easat-9011	245	3	create	create	VERB
easat-9011	245	4	a	a	DET
easat-9011	245	5	gray	gray	ADJ
easat-9011	245	6	area	area	NOUN
easat-9011	245	7	between	between	ADP
easat-9011	245	8	oversight	oversight	NOUN
easat-9011	245	9	and	and	CCONJ
easat-9011	245	10	executive	executive	ADJ
easat-9011	245	11	power	power	NOUN
easat-9011	245	12	which	which	PRON
easat-9011	245	13	leads	lead	VERB
easat-9011	245	14	to	to	ADP
easat-9011	245	15	reduced	reduce	VERB
easat-9011	245	16	board	board	NOUN
easat-9011	245	17	independence	independence	NOUN
easat-9011	245	18	.	.	PUNCT
easat-9011	246	1	when	when	SCONJ
easat-9011	246	2	mo	mo	PROPN
easat-9011	246	3	is	be	AUX
easat-9011	246	4	substantial	substantial	ADJ
easat-9011	246	5	,	,	PUNCT
easat-9011	246	6	though	though	ADV
easat-9011	246	7	,	,	PUNCT
easat-9011	246	8	this	this	DET
easat-9011	246	9	danger	danger	NOUN
easat-9011	246	10	might	might	AUX
easat-9011	246	11	be	be	AUX
easat-9011	246	12	lessened	lessen	VERB
easat-9011	246	13	.	.	PUNCT
easat-9011	247	1	in	in	ADP
easat-9011	247	2	such	such	DET
easat-9011	247	3	a	a	DET
easat-9011	247	4	scenario	scenario	NOUN
easat-9011	247	5	,	,	PUNCT
easat-9011	247	6	the	the	DET
easat-9011	247	7	ceo	ceo	NOUN
easat-9011	247	8	's	's	PART
easat-9011	247	9	personal	personal	ADJ
easat-9011	247	10	investment	investment	NOUN
easat-9011	247	11	in	in	ADP
easat-9011	247	12	the	the	DET
easat-9011	247	13	business	business	NOUN
easat-9011	247	14	might	might	AUX
easat-9011	247	15	lead	lead	VERB
easat-9011	247	16	to	to	ADP
easat-9011	247	17	more	more	ADV
easat-9011	247	18	careful	careful	ADJ
easat-9011	247	19	tax	tax	NOUN
easat-9011	247	20	planning	planning	NOUN
easat-9011	247	21	,	,	PUNCT
easat-9011	247	22	mitigating	mitigate	VERB
easat-9011	247	23	the	the	DET
easat-9011	247	24	dangers	danger	NOUN
easat-9011	247	25	associated	associate	VERB
easat-9011	247	26	with	with	ADP
easat-9011	247	27	duality	duality	NOUN
easat-9011	247	28	role	role	NOUN
easat-9011	247	29	in	in	ADP
easat-9011	247	30	governance	governance	NOUN
easat-9011	247	31	.	.	PUNCT
easat-9011	248	1	mo	mo	PROPN
easat-9011	248	2	according	accord	VERB
easat-9011	248	3	to	to	ADP
easat-9011	248	4	jiang	jiang	PROPN
easat-9011	248	5	,	,	PUNCT
easat-9011	248	6	et	et	PROPN
easat-9011	248	7	al	al	PROPN
easat-9011	248	8	.	.	PUNCT
easat-9011	249	1	[	[	X
easat-9011	249	2	4	4	X
easat-9011	249	3	]	]	PUNCT
easat-9011	249	4	can	can	AUX
easat-9011	249	5	help	help	VERB
easat-9011	249	6	mitigate	mitigate	VERB
easat-9011	249	7	governance	governance	NOUN
easat-9011	249	8	's	's	PART
easat-9011	249	9	structural	structural	ADJ
easat-9011	249	10	flaws	flaw	NOUN
easat-9011	249	11	and	and	CCONJ
easat-9011	249	12	promote	promote	VERB
easat-9011	249	13	ethical	ethical	ADJ
easat-9011	249	14	decision	decision	NOUN
easat-9011	249	15	making	make	VERB
easat-9011	249	16	even	even	ADV
easat-9011	249	17	in	in	ADP
easat-9011	249	18	highly	highly	ADV
easat-9011	249	19	concentrated	concentrated	ADJ
easat-9011	249	20	leadership	leadership	NOUN
easat-9011	249	21	structures	structure	NOUN
easat-9011	249	22	.	.	PUNCT
easat-9011	250	1	h12	h12	NOUN
easat-9011	250	2	:	:	PUNCT
easat-9011	250	3	managerial	managerial	ADJ
easat-9011	250	4	ownership	ownership	NOUN
easat-9011	250	5	moderates	moderate	VERB
easat-9011	250	6	the	the	DET
easat-9011	250	7	relationship	relationship	NOUN
easat-9011	250	8	between	between	ADP
easat-9011	250	9	ceo	ceo	NOUN
easat-9011	250	10	duality	duality	NOUN
easat-9011	250	11	and	and	CCONJ
easat-9011	250	12	corporate	corporate	ADJ
easat-9011	250	13	tax	tax	NOUN
easat-9011	250	14	avoidance	avoidance	NOUN
easat-9011	250	15	.	.	PUNCT
easat-9011	251	1	3	3	X
easat-9011	251	2	.	.	X
easat-9011	251	3	research	research	NOUN
easat-9011	251	4	methodology	methodology	NOUN
easat-9011	251	5	this	this	DET
easat-9011	251	6	quantitative	quantitative	ADJ
easat-9011	251	7	study	study	NOUN
easat-9011	251	8	investigates	investigate	VERB
easat-9011	251	9	the	the	DET
easat-9011	251	10	impact	impact	NOUN
easat-9011	251	11	of	of	ADP
easat-9011	251	12	various	various	ADJ
easat-9011	251	13	financial	financial	ADJ
easat-9011	251	14	elements	element	NOUN
easat-9011	251	15	(	(	PUNCT
easat-9011	251	16	profitability	profitability	NOUN
easat-9011	251	17	and	and	CCONJ
easat-9011	251	18	leverage	leverage	NOUN
easat-9011	251	19	)	)	PUNCT
easat-9011	251	20	and	and	CCONJ
easat-9011	251	21	governance	governance	NOUN
easat-9011	251	22	-	-	PUNCT
easat-9011	251	23	related	relate	VERB
easat-9011	251	24	factors	factor	NOUN
easat-9011	251	25	(	(	PUNCT
easat-9011	251	26	board	board	NOUN
easat-9011	251	27	size	size	NOUN
easat-9011	251	28	,	,	PUNCT
easat-9011	251	29	director	director	NOUN
easat-9011	251	30	competency	competency	NOUN
easat-9011	251	31	,	,	PUNCT
easat-9011	251	32	female	female	ADJ
easat-9011	251	33	directors	director	NOUN
easat-9011	251	34	,	,	PUNCT
easat-9011	251	35	director	director	NOUN
easat-9011	251	36	remuneration	remuneration	NOUN
easat-9011	251	37	and	and	CCONJ
easat-9011	251	38	ceo	ceo	NOUN
easat-9011	251	39	duality	duality	NOUN
easat-9011	251	40	)	)	PUNCT
easat-9011	251	41	on	on	ADP
easat-9011	251	42	cta	cta	PROPN
easat-9011	251	43	in	in	ADP
easat-9011	251	44	malaysian	malaysian	ADJ
easat-9011	251	45	public	public	ADJ
easat-9011	251	46	listed	list	VERB
easat-9011	251	47	companies	company	NOUN
easat-9011	251	48	.	.	PUNCT
easat-9011	252	1	it	it	PRON
easat-9011	252	2	also	also	ADV
easat-9011	252	3	examines	examine	VERB
easat-9011	252	4	the	the	DET
easat-9011	252	5	way	way	NOUN
easat-9011	252	6	in	in	ADP
easat-9011	252	7	which	which	PRON
easat-9011	252	8	mo	mo	NOUN
easat-9011	252	9	functions	function	NOUN
easat-9011	252	10	as	as	ADP
easat-9011	252	11	a	a	DET
easat-9011	252	12	moderating	moderate	VERB
easat-9011	252	13	factor	factor	NOUN
easat-9011	252	14	in	in	ADP
easat-9011	252	15	these	these	DET
easat-9011	252	16	interactions	interaction	NOUN
easat-9011	252	17	.	.	PUNCT
easat-9011	253	1	to	to	PART
easat-9011	253	2	accomplish	accomplish	VERB
easat-9011	253	3	this	this	PRON
easat-9011	253	4	the	the	DET
easat-9011	253	5	investigation	investigation	NOUN
easat-9011	253	6	investigates	investigate	VERB
easat-9011	253	7	12	12	NUM
easat-9011	253	8	unique	unique	ADJ
easat-9011	253	9	hypotheses	hypothesis	NOUN
easat-9011	253	10	that	that	PRON
easat-9011	253	11	evaluate	evaluate	VERB
easat-9011	253	12	both	both	CCONJ
easat-9011	253	13	direct	direct	ADJ
easat-9011	253	14	and	and	CCONJ
easat-9011	253	15	moderated	moderated	ADJ
easat-9011	253	16	effects	effect	NOUN
easat-9011	253	17	.	.	PUNCT
easat-9011	254	1	the	the	DET
easat-9011	254	2	first	first	ADJ
easat-9011	254	3	7	7	NUM
easat-9011	254	4	hypotheses	hypothesis	NOUN
easat-9011	254	5	examine	examine	VERB
easat-9011	254	6	the	the	DET
easat-9011	254	7	direct	direct	ADJ
easat-9011	254	8	correlations	correlation	NOUN
easat-9011	254	9	between	between	ADP
easat-9011	254	10	cta	cta	PROPN
easat-9011	254	11	and	and	CCONJ
easat-9011	254	12	the	the	DET
easat-9011	254	13	variables	variable	NOUN
easat-9011	254	14	that	that	PRON
easat-9011	254	15	were	be	AUX
easat-9011	254	16	chosen	choose	VERB
easat-9011	254	17	,	,	PUNCT
easat-9011	254	18	while	while	SCONJ
easat-9011	254	19	the	the	DET
easat-9011	254	20	last	last	ADJ
easat-9011	254	21	twelve	twelve	NUM
easat-9011	254	22	hypotheses	hypothesis	NOUN
easat-9011	254	23	examine	examine	VERB
easat-9011	254	24	the	the	DET
easat-9011	254	25	moderating	moderate	VERB
easat-9011	254	26	effect	effect	NOUN
easat-9011	254	27	of	of	ADP
easat-9011	254	28	management	management	NOUN
easat-9011	254	29	ownership	ownership	NOUN
easat-9011	254	30	on	on	ADP
easat-9011	254	31	the	the	DET
easat-9011	254	32	1804	1804	NUM
easat-9011	254	33	edelweiss	edelweiss	PROPN
easat-9011	254	34	applied	apply	VERB
easat-9011	254	35	science	science	NOUN
easat-9011	254	36	and	and	CCONJ
easat-9011	254	37	technology	technology	NOUN
easat-9011	254	38	issn	issn	PROPN
easat-9011	254	39	:	:	PUNCT
easat-9011	254	40	2576	2576	NUM
easat-9011	254	41	-	-	SYM
easat-9011	254	42	8484	8484	NUM
easat-9011	254	43	vol	vol	NOUN
easat-9011	254	44	.	.	PROPN
easat-9011	255	1	9	9	NUM
easat-9011	255	2	,	,	PUNCT
easat-9011	255	3	no	no	INTJ
easat-9011	255	4	.	.	NOUN
easat-9011	255	5	7	7	NUM
easat-9011	255	6	:	:	SYM
easat-9011	255	7	1797	1797	NUM
easat-9011	255	8	-	-	SYM
easat-9011	255	9	1815	1815	NUM
easat-9011	255	10	,	,	PUNCT
easat-9011	255	11	2025	2025	NUM
easat-9011	255	12	doi	doi	NOUN
easat-9011	255	13	:	:	PUNCT
easat-9011	255	14	10.55214/2576	10.55214/2576	NUM
easat-9011	255	15	-	-	NUM
easat-9011	255	16	8484.v9i7.9011	8484.v9i7.9011	NUM
easat-9011	255	17	©	©	PROPN
easat-9011	255	18	2025	2025	NUM
easat-9011	255	19	by	by	ADP
easat-9011	255	20	the	the	DET
easat-9011	255	21	authors	author	NOUN
easat-9011	255	22	;	;	PUNCT
easat-9011	255	23	licensee	licensee	PROPN
easat-9011	255	24	learning	learning	PROPN
easat-9011	255	25	gate	gate	PROPN
easat-9011	255	26	relationship	relationship	NOUN
easat-9011	255	27	between	between	ADP
easat-9011	255	28	cta	cta	PROPN
easat-9011	255	29	and	and	CCONJ
easat-9011	255	30	governance	governance	NOUN
easat-9011	255	31	methods	method	NOUN
easat-9011	255	32	.	.	PUNCT
easat-9011	256	1	the	the	DET
easat-9011	256	2	primary	primary	ADJ
easat-9011	256	3	objective	objective	NOUN
easat-9011	256	4	of	of	ADP
easat-9011	256	5	this	this	DET
easat-9011	256	6	research	research	NOUN
easat-9011	256	7	is	be	AUX
easat-9011	256	8	to	to	PART
easat-9011	256	9	identify	identify	VERB
easat-9011	256	10	the	the	DET
easat-9011	256	11	factors	factor	NOUN
easat-9011	256	12	affecting	affect	VERB
easat-9011	256	13	the	the	DET
easat-9011	256	14	etr	etr	NOUN
easat-9011	256	15	for	for	ADP
easat-9011	256	16	publicly	publicly	ADV
easat-9011	256	17	traded	trade	VERB
easat-9011	256	18	firms	firm	NOUN
easat-9011	256	19	in	in	ADP
easat-9011	256	20	malaysia	malaysia	PROPN
easat-9011	256	21	,	,	PUNCT
easat-9011	256	22	including	include	VERB
easat-9011	256	23	profitability	profitability	NOUN
easat-9011	256	24	,	,	PUNCT
easat-9011	256	25	leverage	leverage	NOUN
easat-9011	256	26	,	,	PUNCT
easat-9011	256	27	board	board	NOUN
easat-9011	256	28	size	size	NOUN
easat-9011	256	29	,	,	PUNCT
easat-9011	256	30	director	director	NOUN
easat-9011	256	31	competency	competency	NOUN
easat-9011	256	32	,	,	PUNCT
easat-9011	256	33	director	director	NOUN
easat-9011	256	34	compensation	compensation	NOUN
easat-9011	256	35	,	,	PUNCT
easat-9011	256	36	presence	presence	NOUN
easat-9011	256	37	of	of	ADP
easat-9011	256	38	female	female	ADJ
easat-9011	256	39	directors	director	NOUN
easat-9011	256	40	,	,	PUNCT
easat-9011	256	41	and	and	CCONJ
easat-9011	256	42	ceo	ceo	NOUN
easat-9011	256	43	duality	duality	NOUN
easat-9011	256	44	.	.	PUNCT
easat-9011	257	1	rana	rana	PROPN
easat-9011	257	2	,	,	PUNCT
easat-9011	257	3	et	et	PROPN
easat-9011	257	4	al	al	PROPN
easat-9011	257	5	.	.	PUNCT
easat-9011	258	1	[	[	X
easat-9011	258	2	61	61	NUM
easat-9011	258	3	]	]	PUNCT
easat-9011	258	4	and	and	CCONJ
easat-9011	258	5	creswell	creswell	PROPN
easat-9011	258	6	and	and	CCONJ
easat-9011	258	7	creswell	creswell	PROPN
easat-9011	259	1	[	[	X
easat-9011	259	2	62	62	NUM
easat-9011	259	3	]	]	PUNCT
easat-9011	259	4	emphasize	emphasize	VERB
easat-9011	259	5	that	that	SCONJ
easat-9011	259	6	employing	employ	VERB
easat-9011	259	7	a	a	DET
easat-9011	259	8	positive	positive	ADJ
easat-9011	259	9	research	research	NOUN
easat-9011	259	10	paradigm	paradigm	NOUN
easat-9011	259	11	and	and	CCONJ
easat-9011	259	12	utilizing	utilize	VERB
easat-9011	259	13	empirical	empirical	ADJ
easat-9011	259	14	data	datum	NOUN
easat-9011	259	15	is	be	AUX
easat-9011	259	16	appropriate	appropriate	ADJ
easat-9011	259	17	for	for	ADP
easat-9011	259	18	examining	examine	VERB
easat-9011	259	19	financial	financial	ADJ
easat-9011	259	20	and	and	CCONJ
easat-9011	259	21	governance	governance	NOUN
easat-9011	259	22	aspects	aspect	NOUN
easat-9011	259	23	in	in	ADP
easat-9011	259	24	extensive	extensive	ADJ
easat-9011	259	25	real	real	ADJ
easat-9011	259	26	-	-	PUNCT
easat-9011	259	27	world	world	NOUN
easat-9011	259	28	scenarios	scenario	NOUN
easat-9011	259	29	.	.	PUNCT
easat-9011	260	1	this	this	DET
easat-9011	260	2	study	study	NOUN
easat-9011	260	3	utilizes	utilize	VERB
easat-9011	260	4	secondary	secondary	ADJ
easat-9011	260	5	data	datum	NOUN
easat-9011	260	6	sourced	source	VERB
easat-9011	260	7	from	from	ADP
easat-9011	260	8	publicly	publicly	ADV
easat-9011	260	9	accessible	accessible	ADJ
easat-9011	260	10	materials	material	NOUN
easat-9011	260	11	,	,	PUNCT
easat-9011	260	12	such	such	ADJ
easat-9011	260	13	as	as	ADP
easat-9011	260	14	audited	audit	VERB
easat-9011	260	15	annual	annual	ADJ
easat-9011	260	16	reports	report	NOUN
easat-9011	260	17	,	,	PUNCT
easat-9011	260	18	corporate	corporate	ADJ
easat-9011	260	19	governance	governance	NOUN
easat-9011	260	20	disclosures	disclosure	NOUN
easat-9011	260	21	,	,	PUNCT
easat-9011	260	22	and	and	CCONJ
easat-9011	260	23	financial	financial	ADJ
easat-9011	260	24	statements	statement	NOUN
easat-9011	260	25	of	of	ADP
easat-9011	260	26	firms	firm	NOUN
easat-9011	260	27	listed	list	VERB
easat-9011	260	28	on	on	ADP
easat-9011	260	29	the	the	DET
easat-9011	260	30	ftse	ftse	PROPN
easat-9011	260	31	bursa	bursa	PROPN
easat-9011	260	32	malaysia	malaysia	PROPN
easat-9011	260	33	klci	klci	PROPN
easat-9011	260	34	index	index	PROPN
easat-9011	260	35	(	(	PUNCT
easat-9011	260	36	fbmklci	fbmklci	NOUN
easat-9011	260	37	)	)	PUNCT
easat-9011	260	38	for	for	ADP
easat-9011	260	39	the	the	DET
easat-9011	260	40	years	year	NOUN
easat-9011	260	41	2021	2021	NUM
easat-9011	260	42	to	to	ADP
easat-9011	260	43	2023	2023	NUM
easat-9011	260	44	.	.	PUNCT
easat-9011	261	1	the	the	DET
easat-9011	261	2	documents	document	NOUN
easat-9011	261	3	,	,	PUNCT
easat-9011	261	4	corroborated	corroborate	VERB
easat-9011	261	5	by	by	ADP
easat-9011	261	6	almansour	almansour	NOUN
easat-9011	261	7	,	,	PUNCT
easat-9011	261	8	et	et	PROPN
easat-9011	261	9	al	al	PROPN
easat-9011	261	10	.	.	PUNCT
easat-9011	262	1	[	[	X
easat-9011	262	2	63	63	NUM
easat-9011	262	3	]	]	PUNCT
easat-9011	262	4	and	and	CCONJ
easat-9011	262	5	hair	hair	NOUN
easat-9011	262	6	,	,	PUNCT
easat-9011	262	7	et	et	PROPN
easat-9011	262	8	al	al	PROPN
easat-9011	262	9	.	.	PUNCT
easat-9011	263	1	[	[	X
easat-9011	263	2	64	64	NUM
easat-9011	263	3	]	]	PUNCT
easat-9011	263	4	comply	comply	NOUN
easat-9011	263	5	with	with	ADP
easat-9011	263	6	bursa	bursa	PROPN
easat-9011	263	7	malaysia	malaysia	PROPN
easat-9011	263	8	’s	’s	PART
easat-9011	263	9	regulatory	regulatory	ADJ
easat-9011	263	10	criteria	criterion	NOUN
easat-9011	263	11	,	,	PUNCT
easat-9011	263	12	hence	hence	ADV
easat-9011	263	13	enhancing	enhance	VERB
easat-9011	263	14	the	the	DET
easat-9011	263	15	correctness	correctness	NOUN
easat-9011	263	16	,	,	PUNCT
easat-9011	263	17	consistency	consistency	NOUN
easat-9011	263	18	,	,	PUNCT
easat-9011	263	19	and	and	CCONJ
easat-9011	263	20	transparency	transparency	NOUN
easat-9011	263	21	of	of	ADP
easat-9011	263	22	the	the	DET
easat-9011	263	23	utilized	utilize	VERB
easat-9011	263	24	data	datum	NOUN
easat-9011	263	25	.	.	PUNCT
easat-9011	264	1	3.1	3.1	NUM
easat-9011	264	2	.	.	PUNCT
easat-9011	264	3	sampling	sample	VERB
easat-9011	264	4	technique	technique	NOUN
easat-9011	264	5	and	and	CCONJ
easat-9011	264	6	size	size	NOUN
easat-9011	264	7	this	this	DET
easat-9011	264	8	research	research	NOUN
easat-9011	264	9	employs	employ	VERB
easat-9011	264	10	purposive	purposive	ADJ
easat-9011	264	11	sampling	sampling	NOUN
easat-9011	264	12	which	which	PRON
easat-9011	264	13	means	mean	VERB
easat-9011	264	14	that	that	SCONJ
easat-9011	264	15	companies	company	NOUN
easat-9011	264	16	are	be	AUX
easat-9011	264	17	chosen	choose	VERB
easat-9011	264	18	based	base	VERB
easat-9011	264	19	on	on	ADP
easat-9011	264	20	specific	specific	ADJ
easat-9011	264	21	criteria	criterion	NOUN
easat-9011	264	22	that	that	PRON
easat-9011	264	23	have	have	AUX
easat-9011	264	24	been	be	AUX
easat-9011	264	25	established	establish	VERB
easat-9011	264	26	beforehand	beforehand	ADV
easat-9011	264	27	.	.	PUNCT
easat-9011	265	1	the	the	DET
easat-9011	265	2	criteria	criterion	NOUN
easat-9011	265	3	involve	involve	VERB
easat-9011	265	4	having	have	VERB
easat-9011	265	5	detailed	detailed	ADJ
easat-9011	265	6	annual	annual	ADJ
easat-9011	265	7	reports	report	NOUN
easat-9011	265	8	,	,	PUNCT
easat-9011	265	9	maintaining	maintain	VERB
easat-9011	265	10	a	a	DET
easat-9011	265	11	consistent	consistent	ADJ
easat-9011	265	12	listing	list	VERB
easat-9011	265	13	status	status	NOUN
easat-9011	265	14	,	,	PUNCT
easat-9011	265	15	and	and	CCONJ
easat-9011	265	16	ensuring	ensure	VERB
easat-9011	265	17	there	there	PRON
easat-9011	265	18	is	be	VERB
easat-9011	265	19	cg	cg	NOUN
easat-9011	265	20	information	information	NOUN
easat-9011	265	21	available	available	ADJ
easat-9011	265	22	.	.	PUNCT
easat-9011	266	1	the	the	DET
easat-9011	266	2	samples	sample	NOUN
easat-9011	266	3	were	be	AUX
easat-9011	266	4	categorized	categorize	VERB
easat-9011	266	5	the	the	DET
easat-9011	266	6	sample	sample	NOUN
easat-9011	266	7	into	into	ADP
easat-9011	266	8	high	high	ADJ
easat-9011	266	9	,	,	PUNCT
easat-9011	266	10	medium	medium	ADJ
easat-9011	266	11	,	,	PUNCT
easat-9011	266	12	and	and	CCONJ
easat-9011	266	13	low	low	ADJ
easat-9011	266	14	segments	segment	NOUN
easat-9011	266	15	according	accord	VERB
easat-9011	266	16	to	to	ADP
easat-9011	266	17	the	the	DET
easat-9011	266	18	capital	capital	NOUN
easat-9011	266	19	size	size	NOUN
easat-9011	266	20	of	of	ADP
easat-9011	266	21	the	the	DET
easat-9011	266	22	companies	company	NOUN
easat-9011	266	23	.	.	PUNCT
easat-9011	267	1	this	this	DET
easat-9011	267	2	classification	classification	NOUN
easat-9011	267	3	was	be	AUX
easat-9011	267	4	based	base	VERB
easat-9011	267	5	on	on	ADP
easat-9011	267	6	an	an	DET
easat-9011	267	7	original	original	ADJ
easat-9011	267	8	population	population	NOUN
easat-9011	267	9	of	of	ADP
easat-9011	267	10	759	759	NUM
easat-9011	267	11	companies	company	NOUN
easat-9011	267	12	that	that	PRON
easat-9011	267	13	were	be	AUX
easat-9011	267	14	listed	list	VERB
easat-9011	267	15	as	as	ADP
easat-9011	267	16	of	of	ADP
easat-9011	267	17	march	march	PROPN
easat-9011	267	18	31	31	NUM
easat-9011	267	19	,	,	PUNCT
easat-9011	267	20	2022	2022	NUM
easat-9011	267	21	.	.	PUNCT
easat-9011	268	1	the	the	DET
easat-9011	268	2	study	study	NOUN
easat-9011	268	3	selected	select	VERB
easat-9011	268	4	between	between	ADP
easat-9011	268	5	120	120	NUM
easat-9011	268	6	and	and	CCONJ
easat-9011	268	7	150	150	NUM
easat-9011	268	8	businesses	business	NOUN
easat-9011	268	9	from	from	ADP
easat-9011	268	10	each	each	PRON
easat-9011	268	11	of	of	ADP
easat-9011	268	12	these	these	DET
easat-9011	268	13	categories	category	NOUN
easat-9011	268	14	,	,	PUNCT
easat-9011	268	15	ensuring	ensure	VERB
easat-9011	268	16	a	a	DET
easat-9011	268	17	proportional	proportional	ADJ
easat-9011	268	18	representation	representation	NOUN
easat-9011	268	19	.	.	PUNCT
easat-9011	269	1	following	follow	VERB
easat-9011	269	2	the	the	DET
easat-9011	269	3	guideline	guideline	NOUN
easat-9011	269	4	proposed	propose	VERB
easat-9011	269	5	by	by	ADP
easat-9011	269	6	sekaran	sekaran	NOUN
easat-9011	269	7	and	and	CCONJ
easat-9011	269	8	bougie	bougie	NOUN
easat-9011	269	9	[	[	X
easat-9011	269	10	65	65	NUM
easat-9011	269	11	]	]	X
easat-9011	269	12	the	the	DET
easat-9011	269	13	goal	goal	NOUN
easat-9011	269	14	of	of	ADP
easat-9011	269	15	this	this	DET
easat-9011	269	16	analysis	analysis	NOUN
easat-9011	269	17	is	be	AUX
easat-9011	269	18	to	to	PART
easat-9011	269	19	gather	gather	VERB
easat-9011	269	20	at	at	ADV
easat-9011	269	21	least	least	ADV
easat-9011	269	22	300	300	NUM
easat-9011	269	23	observations	observation	NOUN
easat-9011	269	24	within	within	ADP
easat-9011	269	25	a	a	DET
easat-9011	269	26	single	single	ADJ
easat-9011	269	27	year	year	NOUN
easat-9011	269	28	.	.	PUNCT
easat-9011	270	1	this	this	PRON
easat-9011	270	2	is	be	AUX
easat-9011	270	3	done	do	VERB
easat-9011	270	4	to	to	PART
easat-9011	270	5	ensure	ensure	VERB
easat-9011	270	6	that	that	SCONJ
easat-9011	270	7	our	our	PRON
easat-9011	270	8	findings	finding	NOUN
easat-9011	270	9	are	be	AUX
easat-9011	270	10	applicable	applicable	ADJ
easat-9011	270	11	in	in	ADP
easat-9011	270	12	a	a	DET
easat-9011	270	13	broader	broad	ADJ
easat-9011	270	14	context	context	NOUN
easat-9011	270	15	and	and	CCONJ
easat-9011	270	16	that	that	SCONJ
easat-9011	270	17	we	we	PRON
easat-9011	270	18	have	have	VERB
easat-9011	270	19	enough	enough	ADJ
easat-9011	270	20	statistical	statistical	ADJ
easat-9011	270	21	strength	strength	NOUN
easat-9011	270	22	to	to	PART
easat-9011	270	23	support	support	VERB
easat-9011	270	24	our	our	PRON
easat-9011	270	25	conclusions	conclusion	NOUN
easat-9011	270	26	.	.	PUNCT
easat-9011	271	1	the	the	DET
easat-9011	271	2	dataset	dataset	NOUN
easat-9011	271	3	comprises	comprise	VERB
easat-9011	271	4	an	an	DET
easat-9011	271	5	unbalanced	unbalanced	ADJ
easat-9011	271	6	panel	panel	NOUN
easat-9011	271	7	of	of	ADP
easat-9011	271	8	900	900	NUM
easat-9011	271	9	firm	firm	ADJ
easat-9011	271	10	-	-	PUNCT
easat-9011	271	11	year	year	NOUN
easat-9011	271	12	observations	observation	NOUN
easat-9011	271	13	spanning	span	VERB
easat-9011	271	14	the	the	DET
easat-9011	271	15	years	year	NOUN
easat-9011	271	16	2021	2021	NUM
easat-9011	271	17	to	to	ADP
easat-9011	271	18	2023	2023	NUM
easat-9011	271	19	.	.	PUNCT
easat-9011	272	1	secondary	secondary	ADJ
easat-9011	272	2	data	datum	NOUN
easat-9011	272	3	was	be	AUX
easat-9011	272	4	collected	collect	VERB
easat-9011	272	5	from	from	ADP
easat-9011	272	6	published	publish	VERB
easat-9011	272	7	annual	annual	ADJ
easat-9011	272	8	reports	report	NOUN
easat-9011	272	9	,	,	PUNCT
easat-9011	272	10	financial	financial	ADJ
easat-9011	272	11	statements	statement	NOUN
easat-9011	272	12	,	,	PUNCT
easat-9011	272	13	cg	cg	NOUN
easat-9011	272	14	disclosures	disclosure	NOUN
easat-9011	272	15	,	,	PUNCT
easat-9011	272	16	and	and	CCONJ
easat-9011	272	17	commercial	commercial	ADJ
easat-9011	272	18	databases	database	NOUN
easat-9011	272	19	.	.	PUNCT
easat-9011	273	1	to	to	PART
easat-9011	273	2	ensure	ensure	VERB
easat-9011	273	3	accuracy	accuracy	NOUN
easat-9011	273	4	,	,	PUNCT
easat-9011	273	5	data	datum	NOUN
easat-9011	273	6	on	on	ADP
easat-9011	273	7	board	board	NOUN
easat-9011	273	8	structure	structure	NOUN
easat-9011	273	9	,	,	PUNCT
easat-9011	273	10	remuneration	remuneration	NOUN
easat-9011	273	11	,	,	PUNCT
easat-9011	273	12	ceo	ceo	NOUN
easat-9011	273	13	duality	duality	NOUN
easat-9011	273	14	,	,	PUNCT
easat-9011	273	15	and	and	CCONJ
easat-9011	273	16	director	director	NOUN
easat-9011	273	17	qualifications	qualification	NOUN
easat-9011	273	18	were	be	AUX
easat-9011	273	19	manually	manually	ADV
easat-9011	273	20	extracted	extract	VERB
easat-9011	273	21	from	from	ADP
easat-9011	273	22	corporate	corporate	ADJ
easat-9011	273	23	disclosures	disclosure	NOUN
easat-9011	273	24	.	.	PUNCT
easat-9011	274	1	3.2	3.2	NUM
easat-9011	274	2	.	.	PUNCT
easat-9011	275	1	variables	variable	NOUN
easat-9011	275	2	measurement	measurement	VERB
easat-9011	275	3	3.2.1	3.2.1	NUM
easat-9011	275	4	.	.	PUNCT
easat-9011	276	1	dependent	dependent	ADJ
easat-9011	276	2	variables	variable	NOUN
easat-9011	276	3	there	there	PRON
easat-9011	276	4	are	be	VERB
easat-9011	276	5	two	two	NUM
easat-9011	276	6	representations	representation	NOUN
easat-9011	276	7	that	that	PRON
easat-9011	276	8	are	be	AUX
easat-9011	276	9	used	use	VERB
easat-9011	276	10	to	to	PART
easat-9011	276	11	measure	measure	VERB
easat-9011	276	12	the	the	DET
easat-9011	276	13	dependent	dependent	ADJ
easat-9011	276	14	variable	variable	NOUN
easat-9011	276	15	(	(	PUNCT
easat-9011	276	16	dv	dv	PROPN
easat-9011	276	17	)	)	PUNCT
easat-9011	276	18	,	,	PUNCT
easat-9011	276	19	which	which	PRON
easat-9011	276	20	is	be	AUX
easat-9011	276	21	the	the	DET
easat-9011	276	22	cta	cta	NOUN
easat-9011	276	23	.	.	PUNCT
easat-9011	277	1	effective	effective	ADJ
easat-9011	277	2	tax	tax	NOUN
easat-9011	277	3	rate	rate	NOUN
easat-9011	277	4	(	(	PUNCT
easat-9011	277	5	etr	etr	PROPN
easat-9011	277	6	):	):	PUNCT
easat-9011	277	7	total	total	ADJ
easat-9011	277	8	tax	tax	NOUN
easat-9011	277	9	expense	expense	NOUN
easat-9011	277	10	(	(	PUNCT
easat-9011	277	11	tte	tte	NOUN
easat-9011	277	12	)	)	PUNCT
easat-9011	277	13	pre	pre	ADJ
easat-9011	277	14	-	-	ADJ
easat-9011	277	15	tax	tax	ADJ
easat-9011	277	16	earnings	earning	NOUN
easat-9011	277	17	(	(	PUNCT
easat-9011	277	18	pte	pte	NOUN
easat-9011	277	19	)	)	PUNCT
easat-9011	277	20	a	a	DET
easat-9011	277	21	lower	low	ADJ
easat-9011	277	22	etr	etr	PROPN
easat-9011	277	23	means	mean	VERB
easat-9011	277	24	that	that	SCONJ
easat-9011	277	25	companies	company	NOUN
easat-9011	277	26	are	be	AUX
easat-9011	277	27	avoiding	avoid	VERB
easat-9011	277	28	taxes	taxis	NOUN
easat-9011	277	29	more	more	ADJ
easat-9011	277	30	,	,	PUNCT
easat-9011	277	31	which	which	PRON
easat-9011	277	32	is	be	AUX
easat-9011	277	33	also	also	ADV
easat-9011	277	34	what	what	PRON
easat-9011	277	35	other	other	ADJ
easat-9011	277	36	studies	study	NOUN
easat-9011	277	37	have	have	AUX
easat-9011	277	38	found	find	VERB
easat-9011	277	39	[	[	X
easat-9011	277	40	2	2	NUM
easat-9011	277	41	,	,	PUNCT
easat-9011	277	42	3	3	NUM
easat-9011	277	43	]	]	PUNCT
easat-9011	277	44	.	.	PUNCT
easat-9011	278	1	to	to	PART
easat-9011	278	2	test	test	VERB
easat-9011	278	3	the	the	DET
easat-9011	278	4	hypothesis	hypothesis	NOUN
easat-9011	278	5	,	,	PUNCT
easat-9011	278	6	the	the	DET
easat-9011	278	7	etr	etr	PROPN
easat-9011	278	8	values	value	NOUN
easat-9011	278	9	are	be	AUX
easat-9011	278	10	multiplied	multiply	VERB
easat-9011	278	11	by	by	ADP
easat-9011	278	12	-1	-1	PUNCT
easat-9011	278	13	.	.	PUNCT
easat-9011	279	1	3.2.2	3.2.2	NUM
easat-9011	279	2	.	.	PUNCT
easat-9011	280	1	independent	independent	ADJ
easat-9011	280	2	variables	variable	NOUN
easat-9011	280	3	this	this	DET
easat-9011	280	4	study	study	NOUN
easat-9011	280	5	presents	present	VERB
easat-9011	280	6	seven	seven	NUM
easat-9011	280	7	independent	independent	ADJ
easat-9011	280	8	variable	variable	NOUN
easat-9011	280	9	(	(	PUNCT
easat-9011	280	10	iv	iv	NUM
easat-9011	280	11	)	)	PUNCT
easat-9011	280	12	,	,	PUNCT
easat-9011	280	13	corresponding	correspond	VERB
easat-9011	280	14	to	to	ADP
easat-9011	280	15	hypotheses	hypothesis	NOUN
easat-9011	280	16	h1	h1	ADJ
easat-9011	280	17	to	to	ADP
easat-9011	280	18	h7	h7	PROPN
easat-9011	280	19	.	.	PUNCT
easat-9011	281	1	these	these	DET
easat-9011	281	2	variables	variable	NOUN
easat-9011	281	3	are	be	AUX
easat-9011	281	4	defined	define	VERB
easat-9011	281	5	according	accord	VERB
easat-9011	281	6	to	to	ADP
easat-9011	281	7	recognized	recognize	VERB
easat-9011	281	8	financial	financial	ADJ
easat-9011	281	9	and	and	CCONJ
easat-9011	281	10	governance	governance	NOUN
easat-9011	281	11	criteria	criterion	NOUN
easat-9011	281	12	pertinent	pertinent	ADJ
easat-9011	281	13	to	to	ADP
easat-9011	281	14	the	the	DET
easat-9011	281	15	malaysian	malaysian	ADJ
easat-9011	281	16	corporate	corporate	ADJ
easat-9011	281	17	environment	environment	NOUN
easat-9011	281	18	.	.	PUNCT
easat-9011	282	1	initially	initially	ADV
easat-9011	282	2	,	,	PUNCT
easat-9011	282	3	profitability	profitability	NOUN
easat-9011	282	4	(	(	PUNCT
easat-9011	282	5	pro	pro	ADJ
easat-9011	282	6	)	)	PUNCT
easat-9011	282	7	functions	function	NOUN
easat-9011	282	8	as	as	ADP
easat-9011	282	9	the	the	DET
easat-9011	282	10	iv	iv	NOUN
easat-9011	282	11	for	for	ADP
easat-9011	282	12	h1	h1	NOUN
easat-9011	282	13	and	and	CCONJ
easat-9011	282	14	is	be	AUX
easat-9011	282	15	calculated	calculate	VERB
easat-9011	282	16	as	as	ADP
easat-9011	282	17	the	the	DET
easat-9011	282	18	ratio	ratio	NOUN
easat-9011	282	19	of	of	ADP
easat-9011	282	20	net	net	ADJ
easat-9011	282	21	income	income	NOUN
easat-9011	282	22	to	to	ADP
easat-9011	282	23	the	the	DET
easat-9011	282	24	market	market	NOUN
easat-9011	282	25	capitalization	capitalization	NOUN
easat-9011	282	26	of	of	ADP
easat-9011	282	27	equity	equity	NOUN
easat-9011	282	28	.	.	PUNCT
easat-9011	283	1	this	this	DET
easat-9011	283	2	ratio	ratio	NOUN
easat-9011	283	3	provides	provide	VERB
easat-9011	283	4	a	a	DET
easat-9011	283	5	performance	performance	NOUN
easat-9011	283	6	-	-	PUNCT
easat-9011	283	7	oriented	orient	VERB
easat-9011	283	8	assessment	assessment	NOUN
easat-9011	283	9	of	of	ADP
easat-9011	283	10	a	a	DET
easat-9011	283	11	company	company	NOUN
easat-9011	283	12	's	's	PART
easat-9011	283	13	earning	earn	VERB
easat-9011	283	14	efficiency	efficiency	NOUN
easat-9011	283	15	in	in	ADP
easat-9011	283	16	relation	relation	NOUN
easat-9011	283	17	to	to	ADP
easat-9011	283	18	investor	investor	NOUN
easat-9011	283	19	valuation	valuation	NOUN
easat-9011	283	20	.	.	PUNCT
easat-9011	284	1	secondly	secondly	ADV
easat-9011	284	2	,	,	PUNCT
easat-9011	284	3	leverage	leverage	NOUN
easat-9011	284	4	(	(	PUNCT
easat-9011	284	5	lev	lev	NOUN
easat-9011	284	6	)	)	PUNCT
easat-9011	284	7	,	,	PUNCT
easat-9011	284	8	associated	associate	VERB
easat-9011	284	9	with	with	ADP
easat-9011	284	10	h2	h2	NOUN
easat-9011	284	11	,	,	PUNCT
easat-9011	284	12	is	be	AUX
easat-9011	284	13	denoted	denote	VERB
easat-9011	284	14	by	by	ADP
easat-9011	284	15	the	the	DET
easat-9011	284	16	debt	debt	NOUN
easat-9011	284	17	-	-	PUNCT
easat-9011	284	18	to	to	ADP
easat-9011	284	19	-	-	PUNCT
easat-9011	284	20	equity	equity	NOUN
easat-9011	284	21	ratio	ratio	NOUN
easat-9011	284	22	.	.	PUNCT
easat-9011	285	1	this	this	DET
easat-9011	285	2	ratio	ratio	NOUN
easat-9011	285	3	indicates	indicate	VERB
easat-9011	285	4	the	the	DET
easat-9011	285	5	company	company	NOUN
easat-9011	285	6	's	's	PART
easat-9011	285	7	capital	capital	NOUN
easat-9011	285	8	structure	structure	NOUN
easat-9011	285	9	and	and	CCONJ
easat-9011	285	10	its	its	PRON
easat-9011	285	11	dependence	dependence	NOUN
easat-9011	285	12	on	on	ADP
easat-9011	285	13	external	external	ADJ
easat-9011	285	14	debt	debt	NOUN
easat-9011	285	15	in	in	ADP
easat-9011	285	16	relation	relation	NOUN
easat-9011	285	17	to	to	ADP
easat-9011	285	18	shareholder	shareholder	NOUN
easat-9011	285	19	equity	equity	NOUN
easat-9011	285	20	,	,	PUNCT
easat-9011	285	21	frequently	frequently	ADV
easat-9011	285	22	affecting	affect	VERB
easat-9011	285	23	corporate	corporate	ADJ
easat-9011	285	24	risk	risk	NOUN
easat-9011	285	25	appetite	appetite	NOUN
easat-9011	285	26	and	and	CCONJ
easat-9011	285	27	tax	tax	NOUN
easat-9011	285	28	practices	practice	NOUN
easat-9011	285	29	.	.	PUNCT
easat-9011	286	1	the	the	DET
easat-9011	286	2	third	third	ADJ
easat-9011	286	3	variable	variable	NOUN
easat-9011	286	4	,	,	PUNCT
easat-9011	286	5	board	board	NOUN
easat-9011	286	6	size	size	NOUN
easat-9011	286	7	(	(	PUNCT
easat-9011	286	8	bosize	bosize	PROPN
easat-9011	286	9	)	)	PUNCT
easat-9011	286	10	,	,	PUNCT
easat-9011	286	11	associated	associate	VERB
easat-9011	286	12	with	with	ADP
easat-9011	286	13	h3	h3	NOUN
easat-9011	286	14	,	,	PUNCT
easat-9011	286	15	is	be	AUX
easat-9011	286	16	measured	measure	VERB
easat-9011	286	17	by	by	ADP
easat-9011	286	18	tallying	tally	VERB
easat-9011	286	19	the	the	DET
easat-9011	286	20	total	total	ADJ
easat-9011	286	21	number	number	NOUN
easat-9011	286	22	of	of	ADP
easat-9011	286	23	directors	director	NOUN
easat-9011	286	24	on	on	ADP
easat-9011	286	25	the	the	DET
easat-9011	286	26	company	company	NOUN
easat-9011	286	27	's	's	PART
easat-9011	286	28	board	board	NOUN
easat-9011	286	29	.	.	PUNCT
easat-9011	287	1	more	more	ADV
easat-9011	287	2	extensive	extensive	ADJ
easat-9011	287	3	boards	board	NOUN
easat-9011	287	4	may	may	AUX
easat-9011	287	5	indicate	indicate	VERB
easat-9011	287	6	greater	great	ADJ
easat-9011	287	7	knowledge	knowledge	NOUN
easat-9011	287	8	but	but	CCONJ
easat-9011	287	9	may	may	AUX
easat-9011	287	10	also	also	ADV
easat-9011	287	11	encounter	encounter	VERB
easat-9011	287	12	difficulties	difficulty	NOUN
easat-9011	287	13	in	in	ADP
easat-9011	287	14	coordinating	coordinate	VERB
easat-9011	287	15	decision	decision	NOUN
easat-9011	287	16	-	-	PUNCT
easat-9011	287	17	making	make	VERB
easat-9011	287	18	procedures	procedure	NOUN
easat-9011	287	19	.	.	PUNCT
easat-9011	288	1	the	the	DET
easat-9011	288	2	fourth	fourth	ADJ
easat-9011	288	3	iv	iv	NOUN
easat-9011	288	4	,	,	PUNCT
easat-9011	288	5	director	director	NOUN
easat-9011	288	6	competency	competency	NOUN
easat-9011	288	7	(	(	PUNCT
easat-9011	288	8	dcomp	dcomp	PROPN
easat-9011	288	9	)	)	PUNCT
easat-9011	288	10	,	,	PUNCT
easat-9011	288	11	examined	examine	VERB
easat-9011	288	12	under	under	ADP
easat-9011	288	13	h4	h4	NOUN
easat-9011	288	14	,	,	PUNCT
easat-9011	288	15	is	be	AUX
easat-9011	288	16	presented	present	VERB
easat-9011	288	17	as	as	ADP
easat-9011	288	18	a	a	DET
easat-9011	288	19	binary	binary	ADJ
easat-9011	288	20	(	(	PUNCT
easat-9011	288	21	dummy	dummy	ADJ
easat-9011	288	22	)	)	PUNCT
easat-9011	288	23	variable	variable	NOUN
easat-9011	288	24	.	.	PUNCT
easat-9011	289	1	the	the	DET
easat-9011	289	2	number	number	NOUN
easat-9011	289	3	of	of	ADP
easat-9011	289	4	1	1	NUM
easat-9011	289	5	is	be	AUX
easat-9011	289	6	designated	designate	VERB
easat-9011	289	7	for	for	ADP
easat-9011	289	8	firms	firm	NOUN
easat-9011	289	9	with	with	ADP
easat-9011	289	10	at	at	ADV
easat-9011	289	11	least	least	ADV
easat-9011	289	12	one	one	NUM
easat-9011	289	13	board	board	NOUN
easat-9011	289	14	member	member	NOUN
easat-9011	289	15	who	who	PRON
easat-9011	289	16	has	have	VERB
easat-9011	289	17	a	a	DET
easat-9011	289	18	professional	professional	ADJ
easat-9011	289	19	background	background	NOUN
easat-9011	289	20	in	in	ADP
easat-9011	289	21	finance	finance	NOUN
easat-9011	289	22	or	or	CCONJ
easat-9011	289	23	accounting	accounting	NOUN
easat-9011	289	24	,	,	PUNCT
easat-9011	289	25	whereas	whereas	SCONJ
easat-9011	289	26	0	0	NUM
easat-9011	289	27	1805	1805	NUM
easat-9011	289	28	edelweiss	edelweiss	PROPN
easat-9011	289	29	applied	apply	VERB
easat-9011	289	30	science	science	NOUN
easat-9011	289	31	and	and	CCONJ
easat-9011	289	32	technology	technology	NOUN
easat-9011	289	33	issn	issn	PROPN
easat-9011	289	34	:	:	PUNCT
easat-9011	289	35	2576	2576	NUM
easat-9011	289	36	-	-	SYM
easat-9011	289	37	8484	8484	NUM
easat-9011	289	38	vol	vol	NOUN
easat-9011	289	39	.	.	PROPN
easat-9011	290	1	9	9	NUM
easat-9011	290	2	,	,	PUNCT
easat-9011	290	3	no	no	INTJ
easat-9011	290	4	.	.	NOUN
easat-9011	290	5	7	7	NUM
easat-9011	290	6	:	:	SYM
easat-9011	290	7	1797	1797	NUM
easat-9011	290	8	-	-	SYM
easat-9011	290	9	1815	1815	NUM
easat-9011	290	10	,	,	PUNCT
easat-9011	290	11	2025	2025	NUM
easat-9011	290	12	doi	doi	NOUN
easat-9011	290	13	:	:	PUNCT
easat-9011	290	14	10.55214/2576	10.55214/2576	NUM
easat-9011	290	15	-	-	NUM
easat-9011	290	16	8484.v9i7.9011	8484.v9i7.9011	NUM
easat-9011	290	17	©	©	PROPN
easat-9011	290	18	2025	2025	NUM
easat-9011	290	19	by	by	ADP
easat-9011	290	20	the	the	DET
easat-9011	290	21	authors	author	NOUN
easat-9011	290	22	;	;	PUNCT
easat-9011	290	23	licensee	licensee	PROPN
easat-9011	290	24	learning	learning	NOUN
easat-9011	290	25	gate	gate	NOUN
easat-9011	290	26	indicates	indicate	VERB
easat-9011	290	27	the	the	DET
easat-9011	290	28	lack	lack	NOUN
easat-9011	290	29	of	of	ADP
easat-9011	290	30	such	such	ADJ
easat-9011	290	31	competence	competence	NOUN
easat-9011	290	32	.	.	PUNCT
easat-9011	291	1	this	this	DET
easat-9011	291	2	proxy	proxy	NOUN
easat-9011	291	3	assesses	assess	VERB
easat-9011	291	4	the	the	DET
easat-9011	291	5	financial	financial	ADJ
easat-9011	291	6	literacy	literacy	NOUN
easat-9011	291	7	competency	competency	NOUN
easat-9011	291	8	of	of	ADP
easat-9011	291	9	the	the	DET
easat-9011	291	10	board	board	NOUN
easat-9011	291	11	's	's	PART
easat-9011	291	12	decision	decision	NOUN
easat-9011	291	13	-	-	PUNCT
easat-9011	291	14	making	make	VERB
easat-9011	291	15	body	body	NOUN
easat-9011	291	16	.	.	PUNCT
easat-9011	292	1	the	the	DET
easat-9011	292	2	variable	variable	ADJ
easat-9011	292	3	female	female	ADJ
easat-9011	292	4	director	director	NOUN
easat-9011	292	5	presence	presence	NOUN
easat-9011	292	6	(	(	PUNCT
easat-9011	292	7	female	female	NOUN
easat-9011	292	8	)	)	PUNCT
easat-9011	292	9	,	,	PUNCT
easat-9011	292	10	associated	associate	VERB
easat-9011	292	11	with	with	ADP
easat-9011	292	12	h5	h5	PROPN
easat-9011	292	13	,	,	PUNCT
easat-9011	292	14	is	be	AUX
easat-9011	292	15	classified	classify	VERB
easat-9011	292	16	as	as	ADP
easat-9011	292	17	a	a	DET
easat-9011	292	18	dummy	dummy	ADJ
easat-9011	292	19	variable	variable	NOUN
easat-9011	292	20	,	,	PUNCT
easat-9011	292	21	where	where	SCONJ
easat-9011	292	22	1	1	NUM
easat-9011	292	23	signifies	signify	VERB
easat-9011	292	24	the	the	DET
easat-9011	292	25	presence	presence	NOUN
easat-9011	292	26	of	of	ADP
easat-9011	292	27	at	at	ADV
easat-9011	292	28	least	least	ADV
easat-9011	292	29	one	one	NUM
easat-9011	292	30	female	female	ADJ
easat-9011	292	31	director	director	NOUN
easat-9011	292	32	on	on	ADP
easat-9011	292	33	the	the	DET
easat-9011	292	34	board	board	NOUN
easat-9011	292	35	and	and	CCONJ
easat-9011	292	36	0	0	NUM
easat-9011	292	37	denotes	denote	VERB
easat-9011	292	38	the	the	DET
easat-9011	292	39	absence	absence	NOUN
easat-9011	292	40	of	of	ADP
easat-9011	292	41	any	any	PRON
easat-9011	292	42	.	.	PUNCT
easat-9011	293	1	this	this	DET
easat-9011	293	2	indicator	indicator	NOUN
easat-9011	293	3	demonstrates	demonstrate	VERB
easat-9011	293	4	the	the	DET
easat-9011	293	5	impact	impact	NOUN
easat-9011	293	6	of	of	ADP
easat-9011	293	7	gender	gender	NOUN
easat-9011	293	8	diversity	diversity	NOUN
easat-9011	293	9	on	on	ADP
easat-9011	293	10	board	board	NOUN
easat-9011	293	11	governance	governance	NOUN
easat-9011	293	12	processes	process	NOUN
easat-9011	293	13	and	and	CCONJ
easat-9011	293	14	ethical	ethical	ADJ
easat-9011	293	15	monitoring	monitoring	NOUN
easat-9011	293	16	,	,	PUNCT
easat-9011	293	17	encompassing	encompass	VERB
easat-9011	293	18	tax	tax	NOUN
easat-9011	293	19	-	-	PUNCT
easat-9011	293	20	related	relate	VERB
easat-9011	293	21	decisions	decision	NOUN
easat-9011	293	22	.	.	PUNCT
easat-9011	294	1	the	the	DET
easat-9011	294	2	sixth	sixth	ADJ
easat-9011	294	3	variable	variable	NOUN
easat-9011	294	4	,	,	PUNCT
easat-9011	294	5	directors	director	NOUN
easat-9011	294	6	’	’	PART
easat-9011	294	7	remuneration	remuneration	NOUN
easat-9011	294	8	(	(	PUNCT
easat-9011	294	9	drem	drem	PROPN
easat-9011	294	10	)	)	PUNCT
easat-9011	294	11	,	,	PUNCT
easat-9011	294	12	linked	link	VERB
easat-9011	294	13	to	to	ADP
easat-9011	294	14	h6	h6	PROPN
easat-9011	294	15	,	,	PUNCT
easat-9011	294	16	quantifies	quantify	VERB
easat-9011	294	17	the	the	DET
easat-9011	294	18	overall	overall	ADJ
easat-9011	294	19	financial	financial	ADJ
easat-9011	294	20	remuneration	remuneration	NOUN
easat-9011	294	21	allocated	allocate	VERB
easat-9011	294	22	to	to	ADP
easat-9011	294	23	directors	director	NOUN
easat-9011	294	24	.	.	PUNCT
easat-9011	295	1	this	this	PRON
easat-9011	295	2	encompasses	encompass	VERB
easat-9011	295	3	salaries	salary	NOUN
easat-9011	295	4	,	,	PUNCT
easat-9011	295	5	fees	fee	NOUN
easat-9011	295	6	,	,	PUNCT
easat-9011	295	7	and	and	CCONJ
easat-9011	295	8	assorted	assorted	ADJ
easat-9011	295	9	allowances	allowance	NOUN
easat-9011	295	10	as	as	SCONJ
easat-9011	295	11	detailed	detail	VERB
easat-9011	295	12	in	in	ADP
easat-9011	295	13	the	the	DET
easat-9011	295	14	annual	annual	ADJ
easat-9011	295	15	financial	financial	ADJ
easat-9011	295	16	accounts	account	NOUN
easat-9011	295	17	.	.	PUNCT
easat-9011	296	1	compensation	compensation	NOUN
easat-9011	296	2	functions	function	NOUN
easat-9011	296	3	as	as	ADP
easat-9011	296	4	a	a	DET
easat-9011	296	5	financial	financial	ADJ
easat-9011	296	6	motivator	motivator	NOUN
easat-9011	296	7	and	and	CCONJ
easat-9011	296	8	is	be	AUX
easat-9011	296	9	regarded	regard	VERB
easat-9011	296	10	as	as	ADP
easat-9011	296	11	a	a	DET
easat-9011	296	12	factor	factor	NOUN
easat-9011	296	13	influencing	influence	VERB
easat-9011	296	14	board	board	NOUN
easat-9011	296	15	independence	independence	NOUN
easat-9011	296	16	and	and	CCONJ
easat-9011	296	17	motivation	motivation	NOUN
easat-9011	296	18	.	.	PUNCT
easat-9011	297	1	finally	finally	ADV
easat-9011	297	2	,	,	PUNCT
easat-9011	297	3	ceo	ceo	NOUN
easat-9011	297	4	duality	duality	NOUN
easat-9011	297	5	(	(	PUNCT
easat-9011	297	6	ceodual	ceodual	ADJ
easat-9011	297	7	)	)	PUNCT
easat-9011	297	8	,	,	PUNCT
easat-9011	297	9	pertinent	pertinent	ADJ
easat-9011	297	10	to	to	ADP
easat-9011	297	11	h7	h7	PROPN
easat-9011	297	12	,	,	PUNCT
easat-9011	297	13	is	be	AUX
easat-9011	297	14	represented	represent	VERB
easat-9011	297	15	by	by	ADP
easat-9011	297	16	a	a	DET
easat-9011	297	17	dummy	dummy	ADJ
easat-9011	297	18	variable	variable	NOUN
easat-9011	297	19	coded	code	VERB
easat-9011	297	20	as	as	ADP
easat-9011	297	21	1	1	NUM
easat-9011	297	22	if	if	SCONJ
easat-9011	297	23	the	the	DET
easat-9011	297	24	ceo	ceo	NOUN
easat-9011	297	25	concurrently	concurrently	ADV
easat-9011	297	26	occupies	occupy	VERB
easat-9011	297	27	the	the	DET
easat-9011	297	28	role	role	NOUN
easat-9011	297	29	of	of	ADP
easat-9011	297	30	board	board	NOUN
easat-9011	297	31	chair	chair	NOUN
easat-9011	297	32	,	,	PUNCT
easat-9011	297	33	and	and	CCONJ
easat-9011	297	34	0	0	NUM
easat-9011	297	35	otherwise	otherwise	ADV
easat-9011	297	36	.	.	PUNCT
easat-9011	298	1	ceo	ceo	NOUN
easat-9011	298	2	duality	duality	NOUN
easat-9011	298	3	may	may	AUX
easat-9011	298	4	indicate	indicate	VERB
easat-9011	298	5	centralized	centralized	ADJ
easat-9011	298	6	decision	decision	NOUN
easat-9011	298	7	-	-	PUNCT
easat-9011	298	8	making	make	VERB
easat-9011	298	9	authority	authority	NOUN
easat-9011	298	10	,	,	PUNCT
easat-9011	298	11	thereby	thereby	ADV
easat-9011	298	12	impacting	impact	VERB
easat-9011	298	13	internal	internal	ADJ
easat-9011	298	14	controls	control	NOUN
easat-9011	298	15	and	and	CCONJ
easat-9011	298	16	the	the	DET
easat-9011	298	17	strategy	strategy	NOUN
easat-9011	298	18	framework	framework	NOUN
easat-9011	298	19	for	for	ADP
easat-9011	298	20	tax	tax	NOUN
easat-9011	298	21	planning	planning	NOUN
easat-9011	298	22	.	.	PUNCT
easat-9011	299	1	each	each	DET
easat-9011	299	2	iv	iv	NOUN
easat-9011	299	3	was	be	AUX
easat-9011	299	4	chosen	choose	VERB
easat-9011	299	5	based	base	VERB
easat-9011	299	6	on	on	ADP
easat-9011	299	7	empirical	empirical	ADJ
easat-9011	299	8	antecedents	antecedent	NOUN
easat-9011	299	9	and	and	CCONJ
easat-9011	299	10	theoretical	theoretical	ADJ
easat-9011	299	11	rationale	rationale	NOUN
easat-9011	299	12	in	in	ADP
easat-9011	299	13	the	the	DET
easat-9011	299	14	literature	literature	NOUN
easat-9011	299	15	on	on	ADP
easat-9011	299	16	corporate	corporate	ADJ
easat-9011	299	17	governance	governance	NOUN
easat-9011	299	18	and	and	CCONJ
easat-9011	299	19	financial	financial	ADJ
easat-9011	299	20	behaviour	behaviour	NOUN
easat-9011	299	21	,	,	PUNCT
easat-9011	299	22	particularly	particularly	ADV
easat-9011	299	23	influenced	influence	VERB
easat-9011	299	24	by	by	ADP
easat-9011	299	25	agency	agency	NOUN
easat-9011	299	26	theory	theory	NOUN
easat-9011	299	27	and	and	CCONJ
easat-9011	299	28	previous	previous	ADJ
easat-9011	299	29	empirical	empirical	ADJ
easat-9011	299	30	results	result	NOUN
easat-9011	299	31	.	.	PUNCT
easat-9011	300	1	3.2.3	3.2.3	X
easat-9011	300	2	.	.	X
easat-9011	300	3	moderating	moderate	VERB
easat-9011	300	4	variable	variable	ADJ
easat-9011	300	5	this	this	DET
easat-9011	300	6	study	study	NOUN
easat-9011	300	7	introduces	introduce	VERB
easat-9011	300	8	managerial	managerial	ADJ
easat-9011	300	9	ownership	ownership	NOUN
easat-9011	300	10	as	as	ADP
easat-9011	300	11	the	the	DET
easat-9011	300	12	moderating	moderate	VERB
easat-9011	300	13	variable	variable	NOUN
easat-9011	300	14	,	,	PUNCT
easat-9011	300	15	defined	define	VERB
easat-9011	300	16	as	as	ADP
easat-9011	300	17	the	the	DET
easat-9011	300	18	percentage	percentage	NOUN
easat-9011	300	19	of	of	ADP
easat-9011	300	20	ordinary	ordinary	ADJ
easat-9011	300	21	shares	share	NOUN
easat-9011	300	22	owned	own	VERB
easat-9011	300	23	by	by	ADP
easat-9011	300	24	executive	executive	ADJ
easat-9011	300	25	directors	director	NOUN
easat-9011	300	26	and	and	CCONJ
easat-9011	300	27	senior	senior	ADJ
easat-9011	300	28	management	management	NOUN
easat-9011	300	29	.	.	PUNCT
easat-9011	301	1	this	this	DET
easat-9011	301	2	metric	metric	ADJ
easat-9011	301	3	assesses	assess	VERB
easat-9011	301	4	the	the	DET
easat-9011	301	5	congruence	congruence	NOUN
easat-9011	301	6	of	of	ADP
easat-9011	301	7	managerial	managerial	ADJ
easat-9011	301	8	interests	interest	NOUN
easat-9011	301	9	with	with	ADP
easat-9011	301	10	those	those	PRON
easat-9011	301	11	of	of	ADP
easat-9011	301	12	shareholders	shareholder	NOUN
easat-9011	301	13	and	and	CCONJ
easat-9011	301	14	is	be	AUX
easat-9011	301	15	commonly	commonly	ADV
easat-9011	301	16	referenced	reference	VERB
easat-9011	301	17	in	in	ADP
easat-9011	301	18	studies	study	NOUN
easat-9011	301	19	exploring	explore	VERB
easat-9011	301	20	the	the	DET
easat-9011	301	21	agency	agency	NOUN
easat-9011	301	22	cost	cost	NOUN
easat-9011	301	23	ramifications	ramification	NOUN
easat-9011	301	24	in	in	ADP
easat-9011	301	25	corporate	corporate	ADJ
easat-9011	301	26	governance	governance	NOUN
easat-9011	301	27	.	.	PUNCT
easat-9011	302	1	this	this	DET
easat-9011	302	2	study	study	NOUN
easat-9011	302	3	integrates	integrate	NOUN
easat-9011	302	4	mo	mo	VERB
easat-9011	302	5	into	into	ADP
easat-9011	302	6	interaction	interaction	NOUN
easat-9011	302	7	terms	term	NOUN
easat-9011	302	8	with	with	ADP
easat-9011	302	9	specific	specific	ADJ
easat-9011	302	10	governance	governance	NOUN
easat-9011	302	11	mechanisms	mechanism	NOUN
easat-9011	302	12	to	to	PART
easat-9011	302	13	examine	examine	VERB
easat-9011	302	14	its	its	PRON
easat-9011	302	15	moderating	moderate	VERB
easat-9011	302	16	impact	impact	NOUN
easat-9011	302	17	on	on	ADP
easat-9011	302	18	the	the	DET
easat-9011	302	19	relationship	relationship	NOUN
easat-9011	302	20	between	between	ADP
easat-9011	302	21	governance	governance	NOUN
easat-9011	302	22	structures	structure	NOUN
easat-9011	302	23	and	and	CCONJ
easat-9011	302	24	corporate	corporate	ADJ
easat-9011	302	25	tax	tax	NOUN
easat-9011	302	26	avoidance	avoidance	NOUN
easat-9011	302	27	.	.	PUNCT
easat-9011	303	1	these	these	DET
easat-9011	303	2	interactions	interaction	NOUN
easat-9011	303	3	are	be	AUX
easat-9011	303	4	represented	represent	VERB
easat-9011	303	5	in	in	ADP
easat-9011	303	6	hypotheses	hypothesis	NOUN
easat-9011	303	7	h8	h8	PROPN
easat-9011	303	8	to	to	ADP
easat-9011	303	9	h12	h12	PROPN
easat-9011	303	10	.	.	PUNCT
easat-9011	304	1	h8	h8	PROPN
easat-9011	304	2	(	(	PUNCT
easat-9011	304	3	mo	mo	PROPN
easat-9011	304	4	×	×	PROPN
easat-9011	304	5	bosize	bosize	PROPN
easat-9011	304	6	)	)	PUNCT
easat-9011	304	7	specifically	specifically	ADV
easat-9011	304	8	investigates	investigate	VERB
easat-9011	304	9	the	the	DET
easat-9011	304	10	connection	connection	NOUN
easat-9011	304	11	between	between	ADP
easat-9011	304	12	managerial	managerial	ADJ
easat-9011	304	13	ownership	ownership	NOUN
easat-9011	304	14	and	and	CCONJ
easat-9011	304	15	board	board	NOUN
easat-9011	304	16	size	size	NOUN
easat-9011	304	17	,	,	PUNCT
easat-9011	304	18	evaluating	evaluate	VERB
easat-9011	304	19	whether	whether	SCONJ
easat-9011	304	20	shareholding	shareholding	NOUN
easat-9011	304	21	affects	affect	VERB
easat-9011	304	22	the	the	DET
easat-9011	304	23	efficacy	efficacy	NOUN
easat-9011	304	24	of	of	ADP
easat-9011	304	25	board	board	NOUN
easat-9011	304	26	oversight	oversight	NOUN
easat-9011	304	27	.	.	PUNCT
easat-9011	305	1	h9	h9	PROPN
easat-9011	305	2	(	(	PUNCT
easat-9011	305	3	mo	mo	PROPN
easat-9011	305	4	×	×	PROPN
easat-9011	305	5	dcomp	dcomp	PROPN
easat-9011	305	6	)	)	PUNCT
easat-9011	305	7	investigates	investigate	VERB
easat-9011	305	8	how	how	SCONJ
easat-9011	305	9	management	management	NOUN
easat-9011	305	10	ownership	ownership	NOUN
easat-9011	305	11	influences	influence	VERB
easat-9011	305	12	the	the	DET
easat-9011	305	13	effect	effect	NOUN
easat-9011	305	14	of	of	ADP
easat-9011	305	15	financially	financially	ADV
easat-9011	305	16	proficient	proficient	ADJ
easat-9011	305	17	directors	director	NOUN
easat-9011	305	18	on	on	ADP
easat-9011	305	19	tax	tax	NOUN
easat-9011	305	20	-	-	PUNCT
easat-9011	305	21	related	relate	VERB
easat-9011	305	22	actions	action	NOUN
easat-9011	305	23	.	.	PUNCT
easat-9011	306	1	h10	h10	NOUN
easat-9011	306	2	(	(	PUNCT
easat-9011	306	3	mo	mo	NOUN
easat-9011	306	4	×	×	PROPN
easat-9011	306	5	female	female	NOUN
easat-9011	306	6	)	)	PUNCT
easat-9011	306	7	examines	examine	VERB
easat-9011	306	8	the	the	DET
easat-9011	306	9	interaction	interaction	NOUN
easat-9011	306	10	between	between	ADP
easat-9011	306	11	management	management	NOUN
easat-9011	306	12	equity	equity	NOUN
easat-9011	306	13	participation	participation	NOUN
easat-9011	306	14	and	and	CCONJ
easat-9011	306	15	gender	gender	NOUN
easat-9011	306	16	diversity	diversity	NOUN
easat-9011	306	17	on	on	ADP
easat-9011	306	18	boards	board	NOUN
easat-9011	306	19	,	,	PUNCT
easat-9011	306	20	potentially	potentially	ADV
easat-9011	306	21	affecting	affect	VERB
easat-9011	306	22	ethical	ethical	ADJ
easat-9011	306	23	governance	governance	NOUN
easat-9011	306	24	practices	practice	NOUN
easat-9011	306	25	.	.	PUNCT
easat-9011	307	1	h11	h11	PROPN
easat-9011	307	2	(	(	PUNCT
easat-9011	307	3	mo	mo	PROPN
easat-9011	307	4	×	×	PROPN
easat-9011	307	5	drem	drem	PROPN
easat-9011	307	6	)	)	PUNCT
easat-9011	307	7	examines	examine	VERB
easat-9011	307	8	how	how	SCONJ
easat-9011	307	9	the	the	DET
easat-9011	307	10	relationship	relationship	NOUN
easat-9011	307	11	between	between	ADP
easat-9011	307	12	directors	director	NOUN
easat-9011	307	13	'	'	PART
easat-9011	307	14	financial	financial	ADJ
easat-9011	307	15	motivations	motivation	NOUN
easat-9011	307	16	and	and	CCONJ
easat-9011	307	17	tax	tax	NOUN
easat-9011	307	18	avoidance	avoidance	NOUN
easat-9011	307	19	is	be	AUX
easat-9011	307	20	influenced	influence	VERB
easat-9011	307	21	by	by	ADP
easat-9011	307	22	the	the	DET
easat-9011	307	23	ownership	ownership	NOUN
easat-9011	307	24	stakes	stake	NOUN
easat-9011	307	25	maintained	maintain	VERB
easat-9011	307	26	by	by	ADP
easat-9011	307	27	management	management	NOUN
easat-9011	307	28	.	.	PUNCT
easat-9011	308	1	finally	finally	ADV
easat-9011	308	2	,	,	PUNCT
easat-9011	308	3	h12	h12	PROPN
easat-9011	308	4	(	(	PUNCT
easat-9011	308	5	mo	mo	PROPN
easat-9011	308	6	×	×	PROPN
easat-9011	308	7	ceodual	ceodual	PROPN
easat-9011	308	8	)	)	PUNCT
easat-9011	308	9	examines	examine	VERB
easat-9011	308	10	whether	whether	SCONJ
easat-9011	308	11	managerial	managerial	ADJ
easat-9011	308	12	ownership	ownership	NOUN
easat-9011	308	13	influences	influence	VERB
easat-9011	308	14	the	the	DET
easat-9011	308	15	effects	effect	NOUN
easat-9011	308	16	of	of	ADP
easat-9011	308	17	dual	dual	ADJ
easat-9011	308	18	leadership	leadership	NOUN
easat-9011	308	19	arrangements	arrangement	NOUN
easat-9011	308	20	on	on	ADP
easat-9011	308	21	corporation	corporation	NOUN
easat-9011	308	22	tax	tax	NOUN
easat-9011	308	23	strategy	strategy	NOUN
easat-9011	308	24	.	.	PUNCT
easat-9011	309	1	the	the	DET
easat-9011	309	2	justification	justification	NOUN
easat-9011	309	3	for	for	ADP
easat-9011	309	4	incorporating	incorporate	VERB
easat-9011	309	5	mo	mo	PROPN
easat-9011	309	6	as	as	ADP
easat-9011	309	7	a	a	DET
easat-9011	309	8	moderating	moderating	NOUN
easat-9011	309	9	element	element	NOUN
easat-9011	309	10	is	be	AUX
easat-9011	309	11	its	its	PRON
easat-9011	309	12	capacity	capacity	NOUN
easat-9011	309	13	to	to	PART
easat-9011	309	14	either	either	CCONJ
easat-9011	309	15	alleviate	alleviate	VERB
easat-9011	309	16	or	or	CCONJ
easat-9011	309	17	exacerbate	exacerbate	VERB
easat-9011	309	18	agency	agency	NOUN
easat-9011	309	19	conflicts	conflict	NOUN
easat-9011	309	20	.	.	PUNCT
easat-9011	310	1	increased	increase	VERB
easat-9011	310	2	ownership	ownership	NOUN
easat-9011	310	3	by	by	ADP
easat-9011	310	4	senior	senior	ADJ
easat-9011	310	5	management	management	NOUN
easat-9011	310	6	may	may	AUX
easat-9011	310	7	connect	connect	VERB
easat-9011	310	8	managerial	managerial	ADJ
easat-9011	310	9	actions	action	NOUN
easat-9011	310	10	with	with	ADP
easat-9011	310	11	shareholder	shareholder	NOUN
easat-9011	310	12	interests	interest	NOUN
easat-9011	310	13	,	,	PUNCT
easat-9011	310	14	so	so	ADV
easat-9011	310	15	affecting	affect	VERB
easat-9011	310	16	the	the	DET
easat-9011	310	17	efficiency	efficiency	NOUN
easat-9011	310	18	of	of	ADP
easat-9011	310	19	governance	governance	NOUN
easat-9011	310	20	measures	measure	NOUN
easat-9011	310	21	in	in	ADP
easat-9011	310	22	mitigating	mitigate	VERB
easat-9011	310	23	or	or	CCONJ
easat-9011	310	24	promoting	promote	VERB
easat-9011	310	25	aggressive	aggressive	ADJ
easat-9011	310	26	tax	tax	NOUN
easat-9011	310	27	conduct	conduct	NOUN
easat-9011	310	28	.	.	PUNCT
easat-9011	311	1	by	by	ADP
easat-9011	311	2	incorporating	incorporate	VERB
easat-9011	311	3	these	these	DET
easat-9011	311	4	interaction	interaction	NOUN
easat-9011	311	5	terms	term	NOUN
easat-9011	311	6	,	,	PUNCT
easat-9011	311	7	the	the	DET
easat-9011	311	8	study	study	NOUN
easat-9011	311	9	aims	aim	VERB
easat-9011	311	10	to	to	PART
easat-9011	311	11	offer	offer	VERB
easat-9011	311	12	a	a	DET
easat-9011	311	13	more	more	ADV
easat-9011	311	14	refined	refined	ADJ
easat-9011	311	15	comprehension	comprehension	NOUN
easat-9011	311	16	of	of	ADP
easat-9011	311	17	the	the	DET
easat-9011	311	18	governance	governance	NOUN
easat-9011	311	19	-	-	PUNCT
easat-9011	311	20	tax	tax	NOUN
easat-9011	311	21	avoidance	avoidance	NOUN
easat-9011	311	22	relationship	relationship	NOUN
easat-9011	311	23	within	within	ADP
easat-9011	311	24	the	the	DET
easat-9011	311	25	malaysian	malaysian	ADJ
easat-9011	311	26	context	context	NOUN
easat-9011	311	27	.	.	PUNCT
easat-9011	312	1	to	to	PART
easat-9011	312	2	control	control	VERB
easat-9011	312	3	for	for	ADP
easat-9011	312	4	firm	firm	ADJ
easat-9011	312	5	-	-	PUNCT
easat-9011	312	6	specific	specific	ADJ
easat-9011	312	7	characteristics	characteristic	NOUN
easat-9011	312	8	,	,	PUNCT
easat-9011	312	9	the	the	DET
easat-9011	312	10	following	follow	VERB
easat-9011	312	11	variables	variable	NOUN
easat-9011	312	12	are	be	AUX
easat-9011	312	13	included	include	VERB
easat-9011	312	14	the	the	DET
easat-9011	312	15	company	company	NOUN
easat-9011	312	16	size	size	NOUN
easat-9011	312	17	which	which	PRON
easat-9011	312	18	the	the	DET
easat-9011	312	19	natural	natural	ADJ
easat-9011	312	20	logarithm	logarithm	NOUN
easat-9011	312	21	of	of	ADP
easat-9011	312	22	total	total	ADJ
easat-9011	312	23	assets	asset	NOUN
easat-9011	312	24	,	,	PUNCT
easat-9011	312	25	the	the	DET
easat-9011	312	26	company	company	NOUN
easat-9011	312	27	age	age	NOUN
easat-9011	312	28	which	which	PRON
easat-9011	312	29	is	be	AUX
easat-9011	312	30	the	the	DET
easat-9011	312	31	years	year	NOUN
easat-9011	312	32	since	since	SCONJ
easat-9011	312	33	its	its	PRON
easat-9011	312	34	incorporation	incorporation	NOUN
easat-9011	312	35	and	and	CCONJ
easat-9011	312	36	lastly	lastly	ADV
easat-9011	312	37	the	the	DET
easat-9011	312	38	number	number	NOUN
easat-9011	312	39	of	of	ADP
easat-9011	312	40	employees	employee	NOUN
easat-9011	312	41	which	which	PRON
easat-9011	312	42	is	be	AUX
easat-9011	312	43	the	the	DET
easat-9011	312	44	total	total	ADJ
easat-9011	312	45	workforce	workforce	NOUN
easat-9011	312	46	,	,	PUNCT
easat-9011	312	47	considered	consider	VERB
easat-9011	312	48	due	due	ADP
easat-9011	312	49	to	to	ADP
easat-9011	312	50	its	its	PRON
easat-9011	312	51	influence	influence	NOUN
easat-9011	312	52	on	on	ADP
easat-9011	312	53	strategic	strategic	ADJ
easat-9011	312	54	capacity	capacity	NOUN
easat-9011	312	55	and	and	CCONJ
easat-9011	312	56	governance	governance	NOUN
easat-9011	312	57	dynamics	dynamic	NOUN
easat-9011	312	58	.	.	PUNCT
easat-9011	313	1	the	the	DET
easat-9011	313	2	factors	factor	NOUN
easat-9011	313	3	were	be	AUX
easat-9011	313	4	chosen	choose	VERB
easat-9011	313	5	based	base	VERB
easat-9011	313	6	on	on	ADP
easat-9011	313	7	their	their	PRON
easat-9011	313	8	known	know	VERB
easat-9011	313	9	importance	importance	NOUN
easat-9011	313	10	in	in	ADP
easat-9011	313	11	influencing	influence	VERB
easat-9011	313	12	or	or	CCONJ
easat-9011	313	13	altering	alter	VERB
easat-9011	313	14	the	the	DET
easat-9011	313	15	effects	effect	NOUN
easat-9011	313	16	of	of	ADP
easat-9011	313	17	cta	cta	PROPN
easat-9011	313	18	[	[	X
easat-9011	313	19	66	66	NUM
easat-9011	313	20	]	]	PUNCT
easat-9011	313	21	.	.	PUNCT
easat-9011	314	1	3.3	3.3	NUM
easat-9011	314	2	.	.	PUNCT
easat-9011	315	1	analytical	analytical	ADJ
easat-9011	315	2	strategy	strategy	NOUN
easat-9011	315	3	to	to	PART
easat-9011	315	4	analyze	analyze	VERB
easat-9011	315	5	the	the	DET
easat-9011	315	6	relationship	relationship	NOUN
easat-9011	315	7	between	between	ADP
easat-9011	315	8	independent	independent	ADJ
easat-9011	315	9	variables	variable	NOUN
easat-9011	315	10	and	and	CCONJ
easat-9011	315	11	cta	cta	PROPN
easat-9011	315	12	,	,	PUNCT
easat-9011	315	13	the	the	DET
easat-9011	315	14	study	study	NOUN
easat-9011	315	15	uses	use	VERB
easat-9011	315	16	pcse	pcse	PROPN
easat-9011	315	17	regression	regression	NOUN
easat-9011	315	18	.	.	PUNCT
easat-9011	316	1	pcse	pcse	PROPN
easat-9011	316	2	is	be	AUX
easat-9011	316	3	selected	select	VERB
easat-9011	316	4	over	over	ADP
easat-9011	316	5	traditional	traditional	ADJ
easat-9011	316	6	ordinary	ordinary	ADJ
easat-9011	316	7	least	least	ADJ
easat-9011	316	8	squares	square	NOUN
easat-9011	316	9	(	(	PUNCT
easat-9011	316	10	ols	ol	NOUN
easat-9011	316	11	)	)	PUNCT
easat-9011	316	12	and	and	CCONJ
easat-9011	316	13	fixed	fix	VERB
easat-9011	316	14	/	/	SYM
easat-9011	316	15	random	random	ADJ
easat-9011	316	16	effects	effect	NOUN
easat-9011	316	17	models	model	NOUN
easat-9011	316	18	due	due	ADP
easat-9011	316	19	to	to	ADP
easat-9011	316	20	its	its	PRON
easat-9011	316	21	superior	superior	ADJ
easat-9011	316	22	handling	handling	NOUN
easat-9011	316	23	of	of	ADP
easat-9011	316	24	heteroscedasticity	heteroscedasticity	NOUN
easat-9011	316	25	,	,	PUNCT
easat-9011	316	26	cross	cross	ADJ
easat-9011	316	27	-	-	ADJ
easat-9011	316	28	sectional	sectional	ADJ
easat-9011	316	29	dependence	dependence	NOUN
easat-9011	316	30	,	,	PUNCT
easat-9011	316	31	and	and	CCONJ
easat-9011	316	32	serial	serial	ADJ
easat-9011	316	33	correlation	correlation	NOUN
easat-9011	316	34	.	.	PUNCT
easat-9011	317	1	diagnostic	diagnostic	ADJ
easat-9011	317	2	tests	test	NOUN
easat-9011	317	3	namely	namely	ADV
easat-9011	317	4	the	the	DET
easat-9011	317	5	breusch	breusch	ADV
easat-9011	317	6	-	-	PUNCT
easat-9011	317	7	pagan	pagan	VERB
easat-9011	317	8	lm	lm	INTJ
easat-9011	317	9	test	test	NOUN
easat-9011	317	10	and	and	CCONJ
easat-9011	317	11	wooldridge	wooldridge	PROPN
easat-9011	317	12	test	test	PROPN
easat-9011	317	13	,	,	PUNCT
easat-9011	317	14	confirmed	confirm	VERB
easat-9011	317	15	the	the	DET
easat-9011	317	16	occurrence	occurrence	NOUN
easat-9011	317	17	of	of	ADP
easat-9011	317	18	heteroscedasticity	heteroscedasticity	NOUN
easat-9011	317	19	and	and	CCONJ
easat-9011	317	20	autocorrelation	autocorrelation	NOUN
easat-9011	317	21	and	and	CCONJ
easat-9011	317	22	thus	thus	ADV
easat-9011	317	23	,	,	PUNCT
easat-9011	317	24	further	far	ADV
easat-9011	317	25	validating	validate	VERB
easat-9011	317	26	the	the	DET
easat-9011	317	27	use	use	NOUN
easat-9011	317	28	of	of	ADP
easat-9011	317	29	pcse	pcse	NOUN
easat-9011	317	30	.	.	PUNCT
easat-9011	318	1	all	all	DET
easat-9011	318	2	analyses	analysis	NOUN
easat-9011	318	3	were	be	AUX
easat-9011	318	4	performed	perform	VERB
easat-9011	318	5	using	use	VERB
easat-9011	318	6	stata	stata	NOUN
easat-9011	318	7	18.0	18.0	NUM
easat-9011	318	8	,	,	PUNCT
easat-9011	318	9	and	and	CCONJ
easat-9011	318	10	robust	robust	ADJ
easat-9011	318	11	checks	check	NOUN
easat-9011	318	12	included	include	VERB
easat-9011	318	13	alternative	alternative	ADJ
easat-9011	318	14	etr	etr	PROPN
easat-9011	318	15	specifications	specification	NOUN
easat-9011	318	16	1806	1806	NUM
easat-9011	318	17	edelweiss	edelweiss	PROPN
easat-9011	318	18	applied	apply	VERB
easat-9011	318	19	science	science	NOUN
easat-9011	318	20	and	and	CCONJ
easat-9011	318	21	technology	technology	NOUN
easat-9011	318	22	issn	issn	PROPN
easat-9011	318	23	:	:	PUNCT
easat-9011	318	24	2576	2576	NUM
easat-9011	318	25	-	-	SYM
easat-9011	318	26	8484	8484	NUM
easat-9011	318	27	vol	vol	NOUN
easat-9011	318	28	.	.	PROPN
easat-9011	319	1	9	9	NUM
easat-9011	319	2	,	,	PUNCT
easat-9011	319	3	no	no	INTJ
easat-9011	319	4	.	.	NOUN
easat-9011	319	5	7	7	NUM
easat-9011	319	6	:	:	SYM
easat-9011	319	7	1797	1797	NUM
easat-9011	319	8	-	-	SYM
easat-9011	319	9	1815	1815	NUM
easat-9011	319	10	,	,	PUNCT
easat-9011	319	11	2025	2025	NUM
easat-9011	319	12	doi	doi	NOUN
easat-9011	319	13	:	:	PUNCT
easat-9011	319	14	10.55214/2576	10.55214/2576	NUM
easat-9011	319	15	-	-	NUM
easat-9011	319	16	8484.v9i7.9011	8484.v9i7.9011	NUM
easat-9011	319	17	©	©	PROPN
easat-9011	319	18	2025	2025	NUM
easat-9011	319	19	by	by	ADP
easat-9011	319	20	the	the	DET
easat-9011	319	21	authors	author	NOUN
easat-9011	319	22	;	;	PUNCT
easat-9011	319	23	licensee	licensee	PROPN
easat-9011	319	24	learning	learning	NOUN
easat-9011	319	25	gate	gate	NOUN
easat-9011	319	26	and	and	CCONJ
easat-9011	319	27	the	the	DET
easat-9011	319	28	exclusion	exclusion	NOUN
easat-9011	319	29	of	of	ADP
easat-9011	319	30	outlier	outlier	ADJ
easat-9011	319	31	firms	firm	NOUN
easat-9011	319	32	.	.	PUNCT
easat-9011	320	1	this	this	DET
easat-9011	320	2	research	research	NOUN
easat-9011	320	3	method	method	NOUN
easat-9011	320	4	assesses	assess	VERB
easat-9011	320	5	the	the	DET
easat-9011	320	6	direct	direct	ADJ
easat-9011	320	7	impact	impact	NOUN
easat-9011	320	8	of	of	ADP
easat-9011	320	9	financial	financial	ADJ
easat-9011	320	10	and	and	CCONJ
easat-9011	320	11	governance	governance	NOUN
easat-9011	320	12	factors	factor	NOUN
easat-9011	320	13	on	on	ADP
easat-9011	320	14	tax	tax	NOUN
easat-9011	320	15	avoidance	avoidance	NOUN
easat-9011	320	16	that	that	PRON
easat-9011	320	17	is	be	AUX
easat-9011	320	18	methodologically	methodologically	ADV
easat-9011	320	19	solidified	solidify	VERB
easat-9011	320	20	,	,	PUNCT
easat-9011	320	21	comprehensive	comprehensive	ADJ
easat-9011	320	22	,	,	PUNCT
easat-9011	320	23	and	and	CCONJ
easat-9011	320	24	systematic	systematic	ADJ
easat-9011	320	25	.	.	PUNCT
easat-9011	321	1	by	by	ADP
easat-9011	321	2	leveraging	leverage	VERB
easat-9011	321	3	high	high	ADJ
easat-9011	321	4	-	-	PUNCT
easat-9011	321	5	quality	quality	NOUN
easat-9011	321	6	data	datum	NOUN
easat-9011	321	7	,	,	PUNCT
easat-9011	321	8	validated	validated	ADJ
easat-9011	321	9	metrics	metric	NOUN
easat-9011	321	10	,	,	PUNCT
easat-9011	321	11	and	and	CCONJ
easat-9011	321	12	appropriate	appropriate	ADJ
easat-9011	321	13	statistical	statistical	ADJ
easat-9011	321	14	techniques	technique	NOUN
easat-9011	321	15	,	,	PUNCT
easat-9011	321	16	the	the	DET
easat-9011	321	17	framework	framework	NOUN
easat-9011	321	18	ensures	ensure	VERB
easat-9011	321	19	valid	valid	ADJ
easat-9011	321	20	and	and	CCONJ
easat-9011	321	21	interpretable	interpretable	ADJ
easat-9011	321	22	results	result	NOUN
easat-9011	321	23	that	that	PRON
easat-9011	321	24	contribute	contribute	VERB
easat-9011	321	25	meaningfully	meaningfully	ADV
easat-9011	321	26	to	to	ADP
easat-9011	321	27	both	both	CCONJ
easat-9011	321	28	academic	academic	ADJ
easat-9011	321	29	research	research	NOUN
easat-9011	321	30	and	and	CCONJ
easat-9011	321	31	policy	policy	NOUN
easat-9011	321	32	formulation	formulation	NOUN
easat-9011	321	33	in	in	ADP
easat-9011	321	34	the	the	DET
easat-9011	321	35	malaysian	malaysian	ADJ
easat-9011	321	36	context	context	NOUN
easat-9011	321	37	.	.	PUNCT
easat-9011	322	1	4	4	X
easat-9011	322	2	.	.	X
easat-9011	322	3	empirical	empirical	ADJ
easat-9011	322	4	findings	finding	NOUN
easat-9011	322	5	and	and	CCONJ
easat-9011	322	6	interpretations	interpretation	NOUN
easat-9011	322	7	this	this	DET
easat-9011	322	8	section	section	NOUN
easat-9011	322	9	presents	present	VERB
easat-9011	322	10	the	the	DET
easat-9011	322	11	empirical	empirical	ADJ
easat-9011	322	12	outcomes	outcome	NOUN
easat-9011	322	13	that	that	PRON
easat-9011	322	14	investigate	investigate	VERB
easat-9011	322	15	the	the	DET
easat-9011	322	16	direct	direct	ADJ
easat-9011	322	17	effects	effect	NOUN
easat-9011	322	18	of	of	ADP
easat-9011	322	19	financial	financial	ADJ
easat-9011	322	20	attributes	attribute	NOUN
easat-9011	322	21	and	and	CCONJ
easat-9011	322	22	corporate	corporate	ADJ
easat-9011	322	23	governance	governance	NOUN
easat-9011	322	24	mechanisms	mechanism	NOUN
easat-9011	322	25	on	on	ADP
easat-9011	322	26	cta	cta	PROPN
easat-9011	322	27	in	in	ADP
easat-9011	322	28	malaysia	malaysia	PROPN
easat-9011	322	29	public	public	ADJ
easat-9011	322	30	listed	list	VERB
easat-9011	322	31	firms	firm	NOUN
easat-9011	322	32	,	,	PUNCT
easat-9011	322	33	while	while	SCONJ
easat-9011	322	34	also	also	ADV
easat-9011	322	35	highlighting	highlight	VERB
easat-9011	322	36	the	the	DET
easat-9011	322	37	descriptive	descriptive	ADJ
easat-9011	322	38	baseline	baseline	NOUN
easat-9011	322	39	for	for	ADP
easat-9011	322	40	the	the	DET
easat-9011	322	41	moderating	moderate	VERB
easat-9011	322	42	role	role	NOUN
easat-9011	322	43	of	of	ADP
easat-9011	322	44	mo	mo	PROPN
easat-9011	322	45	.	.	PROPN
easat-9011	323	1	this	this	DET
easat-9011	323	2	study	study	NOUN
easat-9011	323	3	utilizes	utilize	VERB
easat-9011	323	4	data	datum	NOUN
easat-9011	323	5	from	from	ADP
easat-9011	323	6	companies	company	NOUN
easat-9011	323	7	listed	list	VERB
easat-9011	323	8	on	on	ADP
easat-9011	323	9	the	the	DET
easat-9011	323	10	ftse	ftse	PROPN
easat-9011	323	11	bursa	bursa	PROPN
easat-9011	323	12	malaysia	malaysia	PROPN
easat-9011	323	13	klci	klci	PROPN
easat-9011	323	14	index	index	NOUN
easat-9011	323	15	for	for	ADP
easat-9011	323	16	the	the	DET
easat-9011	323	17	3	3	NUM
easat-9011	323	18	consecutive	consecutive	ADJ
easat-9011	323	19	years	year	NOUN
easat-9011	323	20	which	which	PRON
easat-9011	323	21	are	be	AUX
easat-9011	323	22	year	year	NOUN
easat-9011	323	23	2021	2021	NUM
easat-9011	323	24	to	to	ADP
easat-9011	323	25	2023	2023	NUM
easat-9011	323	26	.	.	PUNCT
easat-9011	324	1	cta	cta	PROPN
easat-9011	324	2	is	be	AUX
easat-9011	324	3	assessed	assess	VERB
easat-9011	324	4	using	use	VERB
easat-9011	324	5	the	the	DET
easat-9011	324	6	etr	etr	PROPN
easat-9011	324	7	as	as	ADP
easat-9011	324	8	a	a	DET
easat-9011	324	9	proxy	proxy	NOUN
easat-9011	324	10	,	,	PUNCT
easat-9011	324	11	with	with	ADP
easat-9011	324	12	lower	low	ADJ
easat-9011	324	13	etr	etr	PROPN
easat-9011	324	14	values	value	NOUN
easat-9011	324	15	indicating	indicate	VERB
easat-9011	324	16	a	a	DET
easat-9011	324	17	higher	high	ADJ
easat-9011	324	18	tendency	tendency	NOUN
easat-9011	324	19	toward	toward	ADP
easat-9011	324	20	tax	tax	NOUN
easat-9011	324	21	avoidance	avoidance	NOUN
easat-9011	324	22	.	.	PUNCT
easat-9011	325	1	the	the	DET
easat-9011	325	2	analysis	analysis	NOUN
easat-9011	325	3	starts	start	VERB
easat-9011	325	4	with	with	ADP
easat-9011	325	5	descriptive	descriptive	ADJ
easat-9011	325	6	statistics	statistic	NOUN
easat-9011	325	7	to	to	PART
easat-9011	325	8	provide	provide	VERB
easat-9011	325	9	an	an	DET
easat-9011	325	10	overview	overview	NOUN
easat-9011	325	11	of	of	ADP
easat-9011	325	12	the	the	DET
easat-9011	325	13	data	datum	NOUN
easat-9011	325	14	,	,	PUNCT
easat-9011	325	15	followed	follow	VERB
easat-9011	325	16	by	by	ADP
easat-9011	325	17	a	a	DET
easat-9011	325	18	detailed	detailed	ADJ
easat-9011	325	19	examination	examination	NOUN
easat-9011	325	20	of	of	ADP
easat-9011	325	21	correlation	correlation	NOUN
easat-9011	325	22	patterns	pattern	NOUN
easat-9011	325	23	and	and	CCONJ
easat-9011	325	24	regression	regression	VERB
easat-9011	325	25	outcomes	outcome	NOUN
easat-9011	325	26	.	.	PUNCT
easat-9011	326	1	each	each	PRON
easat-9011	326	2	of	of	ADP
easat-9011	326	3	the	the	DET
easat-9011	326	4	twelve	twelve	NUM
easat-9011	326	5	hypotheses	hypothesis	NOUN
easat-9011	326	6	(	(	PUNCT
easat-9011	326	7	h1	h1	NOUN
easat-9011	326	8	to	to	PART
easat-9011	326	9	h12	h12	NOUN
easat-9011	326	10	)	)	PUNCT
easat-9011	326	11	is	be	AUX
easat-9011	326	12	assessed	assess	VERB
easat-9011	326	13	based	base	VERB
easat-9011	326	14	on	on	ADP
easat-9011	326	15	the	the	DET
easat-9011	326	16	findings	finding	NOUN
easat-9011	326	17	generated	generate	VERB
easat-9011	326	18	from	from	ADP
easat-9011	326	19	these	these	DET
easat-9011	326	20	statistical	statistical	ADJ
easat-9011	326	21	tests	test	NOUN
easat-9011	326	22	.	.	PUNCT
easat-9011	327	1	4.1	4.1	NUM
easat-9011	327	2	.	.	PUNCT
easat-9011	327	3	descriptive	descriptive	ADJ
easat-9011	327	4	statistics	statistic	NOUN
easat-9011	327	5	analysis	analysis	VERB
easat-9011	327	6	the	the	DET
easat-9011	327	7	descriptive	descriptive	ADJ
easat-9011	327	8	statistics	statistic	NOUN
easat-9011	327	9	focused	focus	VERB
easat-9011	327	10	exclusively	exclusively	ADV
easat-9011	327	11	on	on	ADP
easat-9011	327	12	direct	direct	ADJ
easat-9011	327	13	relationship	relationship	NOUN
easat-9011	327	14	between	between	ADP
easat-9011	327	15	profitability	profitability	NOUN
easat-9011	327	16	,	,	PUNCT
easat-9011	327	17	leverage	leverage	NOUN
easat-9011	327	18	,	,	PUNCT
easat-9011	327	19	board	board	NOUN
easat-9011	327	20	size	size	NOUN
easat-9011	327	21	,	,	PUNCT
easat-9011	327	22	director	director	NOUN
easat-9011	327	23	competency	competency	NOUN
easat-9011	327	24	,	,	PUNCT
easat-9011	327	25	female	female	ADJ
easat-9011	327	26	directors	director	NOUN
easat-9011	327	27	,	,	PUNCT
easat-9011	327	28	director	director	NOUN
easat-9011	327	29	remuneration	remuneration	NOUN
easat-9011	327	30	,	,	PUNCT
easat-9011	327	31	and	and	CCONJ
easat-9011	327	32	ceo	ceo	NOUN
easat-9011	327	33	duality	duality	NOUN
easat-9011	327	34	,	,	PUNCT
easat-9011	327	35	along	along	ADP
easat-9011	327	36	with	with	ADP
easat-9011	327	37	managerial	managerial	ADJ
easat-9011	327	38	ownership	ownership	NOUN
easat-9011	327	39	as	as	ADP
easat-9011	327	40	a	a	DET
easat-9011	327	41	moderating	moderating	NOUN
easat-9011	327	42	factor	factor	NOUN
easat-9011	327	43	,	,	PUNCT
easat-9011	327	44	towards	towards	ADP
easat-9011	327	45	corporate	corporate	ADJ
easat-9011	327	46	tax	tax	NOUN
easat-9011	327	47	avoidance	avoidance	NOUN
easat-9011	327	48	,	,	PUNCT
easat-9011	327	49	proxied	proxie	VERB
easat-9011	327	50	by	by	ADP
easat-9011	327	51	the	the	DET
easat-9011	327	52	etr	etr	PROPN
easat-9011	327	53	.	.	PUNCT
easat-9011	328	1	the	the	DET
easat-9011	328	2	data	data	NOUN
easat-9011	328	3	comprises	comprise	VERB
easat-9011	328	4	663	663	NUM
easat-9011	328	5	company	company	NOUN
easat-9011	328	6	-	-	PUNCT
easat-9011	328	7	year	year	NOUN
easat-9011	328	8	observations	observation	NOUN
easat-9011	328	9	for	for	ADP
easat-9011	328	10	public	public	ADJ
easat-9011	328	11	listed	list	VERB
easat-9011	328	12	firms	firm	NOUN
easat-9011	328	13	in	in	ADP
easat-9011	328	14	malaysia	malaysia	PROPN
easat-9011	328	15	from	from	ADP
easat-9011	328	16	year	year	NOUN
easat-9011	328	17	2021	2021	NUM
easat-9011	328	18	to	to	ADP
easat-9011	328	19	2023	2023	NUM
easat-9011	328	20	.	.	PUNCT
easat-9011	329	1	table	table	NOUN
easat-9011	329	2	1	1	NUM
easat-9011	329	3	.	.	PUNCT
easat-9011	329	4	descriptive	descriptive	ADJ
easat-9011	329	5	statistic	statistic	NOUN
easat-9011	329	6	of	of	ADP
easat-9011	329	7	the	the	DET
easat-9011	329	8	dependent	dependent	ADJ
easat-9011	329	9	variables	variable	NOUN
easat-9011	329	10	(	(	PUNCT
easat-9011	329	11	dvs	dvs	NOUN
easat-9011	329	12	)	)	PUNCT
easat-9011	329	13	.	.	PUNCT
easat-9011	330	1	variables	variable	NOUN
easat-9011	330	2	obs	obs	PROPN
easat-9011	330	3	.	.	PUNCT
easat-9011	331	1	mean	mean	PROPN
easat-9011	331	2	min	min	PROPN
easat-9011	331	3	.	.	PROPN
easat-9011	331	4	max	max	PROPN
easat-9011	331	5	.	.	PUNCT
easat-9011	332	1	std	std	PROPN
easat-9011	332	2	.	.	PROPN
easat-9011	332	3	dev	dev	PROPN
easat-9011	332	4	.	.	PUNCT
easat-9011	333	1	etr	etr	PROPN
easat-9011	333	2	663	663	NUM
easat-9011	333	3	0.235	0.235	NUM
easat-9011	333	4	0.00	0.00	NUM
easat-9011	333	5	0.93	0.93	NUM
easat-9011	333	6	0.13	0.13	NUM
easat-9011	333	7	note	note	NOUN
easat-9011	333	8	:	:	PUNCT
easat-9011	334	1	etr	etr	PROPN
easat-9011	334	2	=	=	PUNCT
easat-9011	334	3	effective	effective	ADJ
easat-9011	334	4	tax	tax	NOUN
easat-9011	334	5	rate	rate	NOUN
easat-9011	334	6	.	.	PUNCT
easat-9011	334	7	table	table	NOUN
easat-9011	334	8	2	2	NUM
easat-9011	334	9	.	.	PUNCT
easat-9011	334	10	descriptive	descriptive	ADJ
easat-9011	334	11	statistic	statistic	NOUN
easat-9011	334	12	of	of	ADP
easat-9011	334	13	the	the	DET
easat-9011	334	14	independent	independent	ADJ
easat-9011	334	15	variables	variable	NOUN
easat-9011	334	16	(	(	PUNCT
easat-9011	334	17	ivs	ivs	NOUN
easat-9011	334	18	)	)	PUNCT
easat-9011	334	19	.	.	PUNCT
easat-9011	335	1	variables	variable	NOUN
easat-9011	335	2	obs	obs	PROPN
easat-9011	335	3	.	.	PUNCT
easat-9011	336	1	mean	mean	PROPN
easat-9011	336	2	min	min	PROPN
easat-9011	336	3	.	.	PROPN
easat-9011	336	4	max	max	PROPN
easat-9011	336	5	.	.	PUNCT
easat-9011	337	1	std	std	PROPN
easat-9011	337	2	.	.	PUNCT
easat-9011	337	3	dev	dev	PROPN
easat-9011	337	4	.	.	PUNCT
easat-9011	338	1	roe	roe	PROPN
easat-9011	338	2	663	663	NUM
easat-9011	338	3	10.563	10.563	NUM
easat-9011	338	4	-29.3	-29.3	NUM
easat-9011	338	5	187.64	187.64	NUM
easat-9011	338	6	18.67	18.67	NUM
easat-9011	338	7	lev	lev	NOUN
easat-9011	338	8	663	663	NUM
easat-9011	338	9	0.181	0.181	NUM
easat-9011	338	10	0.00	0.00	NUM
easat-9011	338	11	0.66	0.66	NUM
easat-9011	338	12	0.16	0.16	NUM
easat-9011	338	13	bosize	bosize	VERB
easat-9011	338	14	663	663	NUM
easat-9011	338	15	8.189	8.189	NUM
easat-9011	338	16	4.00	4.00	NUM
easat-9011	338	17	15.00	15.00	NUM
easat-9011	338	18	2.04	2.04	NUM
easat-9011	338	19	dcomp	dcomp	ADP
easat-9011	338	20	663	663	NUM
easat-9011	338	21	0.311	0.311	NUM
easat-9011	338	22	0.00	0.00	NUM
easat-9011	338	23	1.00	1.00	NUM
easat-9011	338	24	0.15	0.15	NUM
easat-9011	338	25	female	female	ADJ
easat-9011	338	26	663	663	NUM
easat-9011	338	27	0.246	0.246	NUM
easat-9011	338	28	0.00	0.00	NUM
easat-9011	338	29	1.00	1.00	NUM
easat-9011	338	30	0.13	0.13	NUM
easat-9011	338	31	drem	drem	VERB
easat-9011	338	32	663	663	NUM
easat-9011	338	33	7.365	7.365	NUM
easat-9011	338	34	0.12	0.12	NUM
easat-9011	338	35	96.60	96.60	NUM
easat-9011	338	36	9.84	9.84	NUM
easat-9011	338	37	ceodual	ceodual	ADJ
easat-9011	338	38	663	663	NUM
easat-9011	338	39	0.074	0.074	NUM
easat-9011	338	40	0.00	0.00	NUM
easat-9011	338	41	1.00	1.00	NUM
easat-9011	338	42	0.26	0.26	NUM
easat-9011	338	43	mo	mo	NOUN
easat-9011	338	44	663	663	NUM
easat-9011	338	45	0.137	0.137	NUM
easat-9011	338	46	0.00	0.00	NUM
easat-9011	338	47	0.74	0.74	NUM
easat-9011	338	48	0.12	0.12	NUM
easat-9011	338	49	note	note	NOUN
easat-9011	338	50	:	:	PUNCT
easat-9011	338	51	roe	roe	NOUN
easat-9011	338	52	=	=	NOUN
easat-9011	338	53	profitability	profitability	NOUN
easat-9011	338	54	returns	return	NOUN
easat-9011	338	55	on	on	ADP
easat-9011	338	56	equity	equity	NOUN
easat-9011	338	57	;	;	PUNCT
easat-9011	338	58	lev	lev	NOUN
easat-9011	338	59	=	=	SYM
easat-9011	338	60	leverage	leverage	NOUN
easat-9011	338	61	;	;	PUNCT
easat-9011	338	62	bosize	bosize	NOUN
easat-9011	338	63	=	=	SYM
easat-9011	338	64	board	board	NOUN
easat-9011	338	65	size	size	NOUN
easat-9011	338	66	;	;	PUNCT
easat-9011	338	67	dcomp	dcomp	NOUN
easat-9011	338	68	=	=	PROPN
easat-9011	338	69	director	director	NOUN
easat-9011	338	70	competency	competency	NOUN
easat-9011	338	71	;	;	PUNCT
easat-9011	338	72	female	female	ADJ
easat-9011	338	73	=	=	SYM
easat-9011	338	74	female	female	ADJ
easat-9011	338	75	director	director	NOUN
easat-9011	338	76	;	;	PUNCT
easat-9011	338	77	drem	drem	PROPN
easat-9011	338	78	=	=	SYM
easat-9011	338	79	director	director	NOUN
easat-9011	338	80	’s	’s	PART
easat-9011	338	81	remuneration	remuneration	NOUN
easat-9011	338	82	;	;	PUNCT
easat-9011	338	83	ceodual	ceodual	ADJ
easat-9011	338	84	=	=	PROPN
easat-9011	338	85	ceo	ceo	NOUN
easat-9011	338	86	duality	duality	NOUN
easat-9011	338	87	;	;	PUNCT
easat-9011	338	88	mo	mo	PROPN
easat-9011	338	89	=	=	PROPN
easat-9011	338	90	managerial	managerial	ADJ
easat-9011	338	91	ownership	ownership	NOUN
easat-9011	338	92	.	.	PUNCT
easat-9011	339	1	the	the	DET
easat-9011	339	2	etr	etr	PROPN
easat-9011	339	3	has	have	VERB
easat-9011	339	4	a	a	DET
easat-9011	339	5	mean	mean	NOUN
easat-9011	339	6	of	of	ADP
easat-9011	339	7	0.235	0.235	NUM
easat-9011	339	8	,	,	PUNCT
easat-9011	339	9	signalling	signal	VERB
easat-9011	339	10	that	that	SCONJ
easat-9011	339	11	businesses	business	NOUN
easat-9011	339	12	on	on	ADP
easat-9011	339	13	average	average	ADJ
easat-9011	339	14	pay	pay	VERB
easat-9011	339	15	23.5	23.5	NUM
easat-9011	339	16	%	%	NOUN
easat-9011	339	17	of	of	ADP
easat-9011	339	18	their	their	PRON
easat-9011	339	19	earnings	earning	NOUN
easat-9011	339	20	as	as	ADP
easat-9011	339	21	tax	tax	NOUN
easat-9011	339	22	.	.	PUNCT
easat-9011	340	1	the	the	DET
easat-9011	340	2	minimum	minimum	PROPN
easat-9011	340	3	etr	etr	PROPN
easat-9011	340	4	is	be	AUX
easat-9011	340	5	0.00	0.00	NUM
easat-9011	340	6	and	and	CCONJ
easat-9011	340	7	whereby	whereby	SCONJ
easat-9011	340	8	the	the	DET
easat-9011	340	9	maximum	maximum	NOUN
easat-9011	340	10	is	be	AUX
easat-9011	340	11	0.93	0.93	NUM
easat-9011	340	12	.	.	PUNCT
easat-9011	341	1	alongside	alongside	ADV
easat-9011	341	2	with	with	ADP
easat-9011	341	3	a	a	DET
easat-9011	341	4	standard	standard	ADJ
easat-9011	341	5	deviation	deviation	NOUN
easat-9011	341	6	of	of	ADP
easat-9011	341	7	0.13	0.13	NUM
easat-9011	341	8	,	,	PUNCT
easat-9011	341	9	it	it	PRON
easat-9011	341	10	reflects	reflect	VERB
easat-9011	341	11	considerable	considerable	ADJ
easat-9011	341	12	heterogeneity	heterogeneity	NOUN
easat-9011	341	13	in	in	ADP
easat-9011	341	14	tax	tax	NOUN
easat-9011	341	15	burdens	burden	NOUN
easat-9011	341	16	.	.	PUNCT
easat-9011	342	1	these	these	DET
easat-9011	342	2	variations	variation	NOUN
easat-9011	342	3	suggest	suggest	VERB
easat-9011	342	4	differing	differing	ADJ
easat-9011	342	5	levels	level	NOUN
easat-9011	342	6	of	of	ADP
easat-9011	342	7	tax	tax	NOUN
easat-9011	342	8	planning	planning	NOUN
easat-9011	342	9	or	or	CCONJ
easat-9011	342	10	avoidance	avoidance	NOUN
easat-9011	342	11	strategies	strategy	NOUN
easat-9011	342	12	among	among	ADP
easat-9011	342	13	firms	firm	NOUN
easat-9011	342	14	,	,	PUNCT
easat-9011	342	15	which	which	PRON
easat-9011	342	16	directly	directly	ADV
easat-9011	342	17	ties	tie	VERB
easat-9011	342	18	to	to	PART
easat-9011	342	19	cg	cg	VERB
easat-9011	342	20	and	and	CCONJ
easat-9011	342	21	financial	financial	ADJ
easat-9011	342	22	performance	performance	NOUN
easat-9011	342	23	attributes	attribute	VERB
easat-9011	342	24	.	.	PUNCT
easat-9011	343	1	profitability	profitability	NOUN
easat-9011	343	2	,	,	PUNCT
easat-9011	343	3	measured	measure	VERB
easat-9011	343	4	as	as	ADP
easat-9011	343	5	return	return	NOUN
easat-9011	343	6	on	on	ADP
easat-9011	343	7	equity	equity	NOUN
easat-9011	343	8	(	(	PUNCT
easat-9011	343	9	roe	roe	PROPN
easat-9011	343	10	)	)	PUNCT
easat-9011	343	11	,	,	PUNCT
easat-9011	343	12	averages	average	VERB
easat-9011	343	13	10.56	10.56	NUM
easat-9011	343	14	%	%	NOUN
easat-9011	343	15	,	,	PUNCT
easat-9011	343	16	ranging	range	VERB
easat-9011	343	17	from	from	ADP
easat-9011	343	18	-29.3	-29.3	NOUN
easat-9011	343	19	%	%	NOUN
easat-9011	343	20	to	to	ADP
easat-9011	343	21	187.64	187.64	NUM
easat-9011	343	22	%	%	NOUN
easat-9011	343	23	,	,	PUNCT
easat-9011	343	24	highlighting	highlight	VERB
easat-9011	343	25	significant	significant	ADJ
easat-9011	343	26	disparities	disparity	NOUN
easat-9011	343	27	in	in	ADP
easat-9011	343	28	firm	firm	ADJ
easat-9011	343	29	performance	performance	NOUN
easat-9011	343	30	.	.	PUNCT
easat-9011	344	1	this	this	DET
easat-9011	344	2	variability	variability	NOUN
easat-9011	344	3	can	can	AUX
easat-9011	344	4	directly	directly	ADV
easat-9011	344	5	influence	influence	VERB
easat-9011	344	6	a	a	DET
easat-9011	344	7	company	company	NOUN
easat-9011	344	8	’s	’s	PART
easat-9011	344	9	ability	ability	NOUN
easat-9011	344	10	and	and	CCONJ
easat-9011	344	11	motivation	motivation	NOUN
easat-9011	344	12	to	to	PART
easat-9011	344	13	participate	participate	VERB
easat-9011	344	14	in	in	ADP
easat-9011	344	15	income	income	NOUN
easat-9011	344	16	tax	tax	NOUN
easat-9011	344	17	evasion	evasion	NOUN
easat-9011	344	18	.	.	PUNCT
easat-9011	345	1	more	more	ADV
easat-9011	345	2	profitable	profitable	ADJ
easat-9011	345	3	firms	firm	NOUN
easat-9011	345	4	often	often	ADV
easat-9011	345	5	have	have	VERB
easat-9011	345	6	more	more	ADJ
easat-9011	345	7	resources	resource	NOUN
easat-9011	345	8	to	to	PART
easat-9011	345	9	implement	implement	VERB
easat-9011	345	10	strategic	strategic	ADJ
easat-9011	345	11	tax	tax	NOUN
easat-9011	345	12	planning	planning	NOUN
easat-9011	345	13	.	.	PUNCT
easat-9011	346	1	leverage	leverage	NOUN
easat-9011	346	2	,	,	PUNCT
easat-9011	346	3	or	or	CCONJ
easat-9011	346	4	the	the	DET
easat-9011	346	5	debt	debt	NOUN
easat-9011	346	6	-	-	PUNCT
easat-9011	346	7	to	to	ADP
easat-9011	346	8	-	-	PUNCT
easat-9011	346	9	assets	asset	NOUN
easat-9011	346	10	ratio	ratio	NOUN
easat-9011	346	11	,	,	PUNCT
easat-9011	346	12	averages	average	NOUN
easat-9011	346	13	0.181	0.181	NUM
easat-9011	346	14	,	,	PUNCT
easat-9011	346	15	suggesting	suggest	VERB
easat-9011	346	16	that	that	SCONJ
easat-9011	346	17	malaysian	malaysian	ADJ
easat-9011	346	18	firms	firm	NOUN
easat-9011	346	19	typically	typically	ADV
easat-9011	346	20	finance	finance	VERB
easat-9011	346	21	about	about	ADV
easat-9011	346	22	18	18	NUM
easat-9011	346	23	%	%	NOUN
easat-9011	346	24	of	of	ADP
easat-9011	346	25	their	their	PRON
easat-9011	346	26	assets	asset	NOUN
easat-9011	346	27	via	via	ADP
easat-9011	346	28	debt	debt	NOUN
easat-9011	346	29	.	.	PUNCT
easat-9011	347	1	1807	1807	NUM
easat-9011	347	2	edelweiss	edelweiss	PROPN
easat-9011	347	3	applied	apply	VERB
easat-9011	347	4	science	science	NOUN
easat-9011	347	5	and	and	CCONJ
easat-9011	347	6	technology	technology	NOUN
easat-9011	347	7	issn	issn	PROPN
easat-9011	347	8	:	:	PUNCT
easat-9011	347	9	2576	2576	NUM
easat-9011	347	10	-	-	SYM
easat-9011	347	11	8484	8484	NUM
easat-9011	347	12	vol	vol	NOUN
easat-9011	347	13	.	.	PROPN
easat-9011	348	1	9	9	NUM
easat-9011	348	2	,	,	PUNCT
easat-9011	348	3	no	no	INTJ
easat-9011	348	4	.	.	NOUN
easat-9011	348	5	7	7	NUM
easat-9011	348	6	:	:	SYM
easat-9011	348	7	1797	1797	NUM
easat-9011	348	8	-	-	SYM
easat-9011	348	9	1815	1815	NUM
easat-9011	348	10	,	,	PUNCT
easat-9011	348	11	2025	2025	NUM
easat-9011	348	12	doi	doi	NOUN
easat-9011	348	13	:	:	PUNCT
easat-9011	348	14	10.55214/2576	10.55214/2576	NUM
easat-9011	348	15	-	-	NUM
easat-9011	348	16	8484.v9i7.9011	8484.v9i7.9011	NUM
easat-9011	348	17	©	©	PROPN
easat-9011	348	18	2025	2025	NUM
easat-9011	348	19	by	by	ADP
easat-9011	348	20	the	the	DET
easat-9011	348	21	authors	author	NOUN
easat-9011	348	22	;	;	PUNCT
easat-9011	348	23	licensee	licensee	PROPN
easat-9011	348	24	learning	learning	NOUN
easat-9011	348	25	gate	gate	NOUN
easat-9011	348	26	this	this	PRON
easat-9011	348	27	is	be	AUX
easat-9011	348	28	relevant	relevant	ADJ
easat-9011	348	29	as	as	SCONJ
easat-9011	348	30	debt	debt	NOUN
easat-9011	348	31	allows	allow	VERB
easat-9011	348	32	firms	firm	NOUN
easat-9011	348	33	to	to	PART
easat-9011	348	34	benefit	benefit	VERB
easat-9011	348	35	from	from	ADP
easat-9011	348	36	interest	interest	NOUN
easat-9011	348	37	deductibility	deductibility	NOUN
easat-9011	348	38	,	,	PUNCT
easat-9011	348	39	potentially	potentially	ADV
easat-9011	348	40	lowering	lower	VERB
easat-9011	348	41	etrs	etrs	ADJ
easat-9011	348	42	.	.	PUNCT
easat-9011	349	1	board	board	NOUN
easat-9011	349	2	size	size	NOUN
easat-9011	349	3	averages	average	NOUN
easat-9011	349	4	at	at	ADP
easat-9011	349	5	8.19	8.19	NUM
easat-9011	349	6	directors	director	NOUN
easat-9011	349	7	,	,	PUNCT
easat-9011	349	8	which	which	PRON
easat-9011	349	9	falls	fall	VERB
easat-9011	349	10	within	within	ADP
easat-9011	349	11	governance	governance	NOUN
easat-9011	349	12	norms	norm	NOUN
easat-9011	349	13	,	,	PUNCT
easat-9011	349	14	while	while	SCONJ
easat-9011	349	15	female	female	ADJ
easat-9011	349	16	board	board	NOUN
easat-9011	349	17	representation	representation	NOUN
easat-9011	349	18	averages	average	NOUN
easat-9011	349	19	24.6	24.6	NUM
easat-9011	349	20	%	%	NOUN
easat-9011	349	21	,	,	PUNCT
easat-9011	349	22	indicating	indicate	VERB
easat-9011	349	23	growing	grow	VERB
easat-9011	349	24	board	board	NOUN
easat-9011	349	25	diversity	diversity	NOUN
easat-9011	349	26	.	.	PUNCT
easat-9011	350	1	director	director	NOUN
easat-9011	350	2	competency	competency	PROPN
easat-9011	350	3	(	(	PUNCT
easat-9011	350	4	those	those	PRON
easat-9011	350	5	with	with	ADP
easat-9011	350	6	financial	financial	ADJ
easat-9011	350	7	/	/	SYM
easat-9011	350	8	accounting	accounting	NOUN
easat-9011	350	9	backgrounds	background	NOUN
easat-9011	350	10	)	)	PUNCT
easat-9011	350	11	shows	show	VERB
easat-9011	350	12	a	a	DET
easat-9011	350	13	mean	mean	NOUN
easat-9011	350	14	of	of	ADP
easat-9011	350	15	0.311	0.311	NUM
easat-9011	350	16	,	,	PUNCT
easat-9011	350	17	and	and	CCONJ
easat-9011	350	18	director	director	NOUN
easat-9011	350	19	remuneration	remuneration	NOUN
easat-9011	350	20	averages	average	NOUN
easat-9011	350	21	rm7.36	rm7.36	VERB
easat-9011	350	22	million	million	NUM
easat-9011	350	23	,	,	PUNCT
easat-9011	350	24	with	with	ADP
easat-9011	350	25	a	a	DET
easat-9011	350	26	wide	wide	ADJ
easat-9011	350	27	range	range	NOUN
easat-9011	350	28	from	from	ADP
easat-9011	350	29	rm0.12	rm0.12	NOUN
easat-9011	350	30	to	to	ADP
easat-9011	350	31	rm96.6	rm96.6	PROPN
easat-9011	350	32	million	million	NUM
easat-9011	350	33	,	,	PUNCT
easat-9011	350	34	potentially	potentially	ADV
easat-9011	350	35	indicating	indicate	VERB
easat-9011	350	36	diverse	diverse	ADJ
easat-9011	350	37	incentive	incentive	NOUN
easat-9011	350	38	structures	structure	NOUN
easat-9011	350	39	.	.	PUNCT
easat-9011	351	1	ceo	ceo	NOUN
easat-9011	351	2	duality	duality	NOUN
easat-9011	351	3	,	,	PUNCT
easat-9011	351	4	present	present	ADJ
easat-9011	351	5	in	in	ADP
easat-9011	351	6	only	only	ADV
easat-9011	351	7	7.4	7.4	NUM
easat-9011	351	8	%	%	NOUN
easat-9011	351	9	of	of	ADP
easat-9011	351	10	firms	firm	NOUN
easat-9011	351	11	,	,	PUNCT
easat-9011	351	12	reflects	reflect	VERB
easat-9011	351	13	limited	limited	ADJ
easat-9011	351	14	adoption	adoption	NOUN
easat-9011	351	15	of	of	ADP
easat-9011	351	16	combined	combined	ADJ
easat-9011	351	17	leadership	leadership	NOUN
easat-9011	351	18	roles	role	NOUN
easat-9011	351	19	in	in	ADP
easat-9011	351	20	line	line	NOUN
easat-9011	351	21	with	with	ADP
easat-9011	351	22	malaysia	malaysia	PROPN
easat-9011	351	23	’s	’s	PART
easat-9011	351	24	governance	governance	PROPN
easat-9011	351	25	code	code	NOUN
easat-9011	351	26	.	.	PUNCT
easat-9011	352	1	most	most	ADV
easat-9011	352	2	notably	notably	ADV
easat-9011	352	3	,	,	PUNCT
easat-9011	352	4	mo	mo	PROPN
easat-9011	352	5	averaged	average	VERB
easat-9011	352	6	13.7	13.7	NUM
easat-9011	352	7	%	%	NOUN
easat-9011	352	8	,	,	PUNCT
easat-9011	352	9	ranging	range	VERB
easat-9011	352	10	from	from	ADP
easat-9011	352	11	zero	zero	NUM
easat-9011	352	12	to	to	ADP
easat-9011	352	13	74	74	NUM
easat-9011	352	14	%	%	NOUN
easat-9011	352	15	.	.	PUNCT
easat-9011	353	1	this	this	DET
easat-9011	353	2	variance	variance	NOUN
easat-9011	353	3	underscores	underscore	VERB
easat-9011	353	4	differing	differ	VERB
easat-9011	353	5	degrees	degree	NOUN
easat-9011	353	6	of	of	ADP
easat-9011	353	7	insider	insider	NOUN
easat-9011	353	8	equity	equity	NOUN
easat-9011	353	9	control	control	NOUN
easat-9011	353	10	,	,	PUNCT
easat-9011	353	11	which	which	PRON
easat-9011	353	12	may	may	AUX
easat-9011	353	13	influence	influence	VERB
easat-9011	353	14	executives	executive	NOUN
easat-9011	353	15	’	’	PART
easat-9011	353	16	inclination	inclination	NOUN
easat-9011	353	17	to	to	PART
easat-9011	353	18	align	align	VERB
easat-9011	353	19	tax	tax	NOUN
easat-9011	353	20	strategies	strategy	NOUN
easat-9011	353	21	with	with	ADP
easat-9011	353	22	shareholder	shareholder	NOUN
easat-9011	353	23	interests	interest	NOUN
easat-9011	353	24	or	or	CCONJ
easat-9011	353	25	long	long	ADJ
easat-9011	353	26	-	-	PUNCT
easat-9011	353	27	term	term	NOUN
easat-9011	353	28	firm	firm	ADJ
easat-9011	353	29	value	value	NOUN
easat-9011	353	30	.	.	PUNCT
easat-9011	354	1	collectively	collectively	ADV
easat-9011	354	2	,	,	PUNCT
easat-9011	354	3	these	these	DET
easat-9011	354	4	descriptive	descriptive	ADJ
easat-9011	354	5	metrics	metric	NOUN
easat-9011	354	6	form	form	VERB
easat-9011	354	7	a	a	DET
easat-9011	354	8	baseline	baseline	ADJ
easat-9011	354	9	interpretation	interpretation	NOUN
easat-9011	354	10	of	of	ADP
easat-9011	354	11	how	how	SCONJ
easat-9011	354	12	economic	economic	ADJ
easat-9011	354	13	and	and	CCONJ
easat-9011	354	14	governance	governance	NOUN
easat-9011	354	15	considerations	consideration	NOUN
easat-9011	354	16	may	may	AUX
easat-9011	354	17	directly	directly	ADV
easat-9011	354	18	impact	impact	VERB
easat-9011	354	19	taxation	taxation	NOUN
easat-9011	354	20	behaviour	behaviour	NOUN
easat-9011	354	21	.	.	PUNCT
easat-9011	355	1	lower	low	ADJ
easat-9011	355	2	etrs	etrs	PROPN
easat-9011	355	3	linked	link	VERB
easat-9011	355	4	to	to	ADP
easat-9011	355	5	higher	high	ADJ
easat-9011	355	6	profitability	profitability	NOUN
easat-9011	355	7	,	,	PUNCT
easat-9011	355	8	greater	great	ADJ
easat-9011	355	9	leverage	leverage	NOUN
easat-9011	355	10	,	,	PUNCT
easat-9011	355	11	and	and	CCONJ
easat-9011	355	12	director	director	NOUN
easat-9011	355	13	incentives	incentive	NOUN
easat-9011	355	14	are	be	AUX
easat-9011	355	15	consistent	consistent	ADJ
easat-9011	355	16	with	with	ADP
easat-9011	355	17	hypotheses	hypothesis	NOUN
easat-9011	355	18	that	that	SCONJ
easat-9011	355	19	these	these	DET
easat-9011	355	20	ivs	ivs	NOUN
easat-9011	355	21	influence	influence	NOUN
easat-9011	355	22	cta	cta	PROPN
easat-9011	355	23	.	.	PUNCT
easat-9011	356	1	the	the	DET
easat-9011	356	2	observed	observe	VERB
easat-9011	356	3	variations	variation	NOUN
easat-9011	356	4	across	across	ADP
easat-9011	356	5	governance	governance	NOUN
easat-9011	356	6	and	and	CCONJ
easat-9011	356	7	financial	financial	ADJ
easat-9011	356	8	variables	variable	NOUN
easat-9011	356	9	offer	offer	VERB
easat-9011	356	10	the	the	DET
easat-9011	356	11	contextual	contextual	ADJ
easat-9011	356	12	backdrop	backdrop	NOUN
easat-9011	356	13	to	to	PART
easat-9011	356	14	understand	understand	VERB
easat-9011	356	15	the	the	DET
easat-9011	356	16	moderating	moderate	VERB
easat-9011	356	17	influence	influence	NOUN
easat-9011	356	18	of	of	ADP
easat-9011	356	19	mo	mo	PROPN
easat-9011	356	20	in	in	ADP
easat-9011	356	21	subsequent	subsequent	ADJ
easat-9011	356	22	analyses	analysis	NOUN
easat-9011	356	23	.	.	PUNCT
easat-9011	357	1	4.2	4.2	NUM
easat-9011	357	2	.	.	PUNCT
easat-9011	358	1	correlation	correlation	NOUN
easat-9011	358	2	analysis	analysis	NOUN
easat-9011	358	3	the	the	DET
easat-9011	358	4	pearson	pearson	PROPN
easat-9011	358	5	correlation	correlation	NOUN
easat-9011	358	6	matrix	matrix	NOUN
easat-9011	358	7	is	be	AUX
easat-9011	358	8	presented	present	VERB
easat-9011	358	9	in	in	ADP
easat-9011	358	10	table	table	NOUN
easat-9011	358	11	3	3	NUM
easat-9011	358	12	below	below	ADP
easat-9011	358	13	that	that	PRON
easat-9011	358	14	guides	guide	VERB
easat-9011	358	15	the	the	DET
easat-9011	358	16	preliminary	preliminary	ADJ
easat-9011	358	17	understanding	understanding	NOUN
easat-9011	358	18	of	of	ADP
easat-9011	358	19	direct	direct	ADJ
easat-9011	358	20	associations	association	NOUN
easat-9011	358	21	before	before	ADP
easat-9011	358	22	regression	regression	NOUN
easat-9011	358	23	analysis	analysis	NOUN
easat-9011	358	24	.	.	PUNCT
easat-9011	359	1	the	the	DET
easat-9011	359	2	correlation	correlation	NOUN
easat-9011	359	3	analysis	analysis	NOUN
easat-9011	359	4	assesses	assess	VERB
easat-9011	359	5	the	the	DET
easat-9011	359	6	strength	strength	NOUN
easat-9011	359	7	and	and	CCONJ
easat-9011	359	8	direction	direction	NOUN
easat-9011	359	9	of	of	ADP
easat-9011	359	10	associations	association	NOUN
easat-9011	359	11	between	between	ADP
easat-9011	359	12	the	the	DET
easat-9011	359	13	dependent	dependent	ADJ
easat-9011	359	14	variable	variable	NOUN
easat-9011	359	15	with	with	ADP
easat-9011	359	16	the	the	DET
easat-9011	359	17	etr	etr	PROPN
easat-9011	359	18	as	as	ADP
easat-9011	359	19	representing	represent	VERB
easat-9011	359	20	cta	cta	NOUN
easat-9011	359	21	and	and	CCONJ
easat-9011	359	22	key	key	ADJ
easat-9011	359	23	ivs	ivs	NOUN
easat-9011	359	24	including	include	VERB
easat-9011	359	25	profitability	profitability	NOUN
easat-9011	359	26	,	,	PUNCT
easat-9011	359	27	leverage	leverage	NOUN
easat-9011	359	28	,	,	PUNCT
easat-9011	359	29	board	board	NOUN
easat-9011	359	30	size	size	NOUN
easat-9011	359	31	,	,	PUNCT
easat-9011	359	32	director	director	NOUN
easat-9011	359	33	competency	competency	NOUN
easat-9011	359	34	,	,	PUNCT
easat-9011	359	35	female	female	ADJ
easat-9011	359	36	directors	director	NOUN
easat-9011	359	37	,	,	PUNCT
easat-9011	359	38	director	director	NOUN
easat-9011	359	39	remuneration	remuneration	NOUN
easat-9011	359	40	,	,	PUNCT
easat-9011	359	41	and	and	CCONJ
easat-9011	359	42	ceo	ceo	NOUN
easat-9011	359	43	duality	duality	NOUN
easat-9011	359	44	and	and	CCONJ
easat-9011	359	45	the	the	DET
easat-9011	359	46	moderating	moderate	VERB
easat-9011	359	47	variable	variable	NOUN
easat-9011	359	48	,	,	PUNCT
easat-9011	359	49	mo	mo	PROPN
easat-9011	359	50	.	.	PROPN
easat-9011	360	1	these	these	DET
easat-9011	360	2	correlations	correlation	NOUN
easat-9011	360	3	offer	offer	VERB
easat-9011	360	4	a	a	DET
easat-9011	360	5	foundation	foundation	NOUN
easat-9011	360	6	for	for	ADP
easat-9011	360	7	understanding	understand	VERB
easat-9011	360	8	potential	potential	ADJ
easat-9011	360	9	patterns	pattern	NOUN
easat-9011	360	10	in	in	ADP
easat-9011	360	11	the	the	DET
easat-9011	360	12	data	data	NOUN
easat-9011	360	13	prior	prior	ADV
easat-9011	360	14	to	to	ADP
easat-9011	360	15	conducting	conduct	VERB
easat-9011	360	16	multiple	multiple	ADJ
easat-9011	360	17	regression	regression	NOUN
easat-9011	360	18	analysis	analysis	NOUN
easat-9011	360	19	.	.	PUNCT
easat-9011	361	1	the	the	DET
easat-9011	361	2	correlation	correlation	NOUN
easat-9011	361	3	coefficient	coefficient	NOUN
easat-9011	361	4	of	of	ADP
easat-9011	361	5	0.207	0.207	NUM
easat-9011	361	6	shows	show	VERB
easat-9011	361	7	that	that	SCONJ
easat-9011	361	8	leverage	leverage	NOUN
easat-9011	361	9	(	(	PUNCT
easat-9011	361	10	lev	lev	NOUN
easat-9011	361	11	)	)	PUNCT
easat-9011	361	12	has	have	VERB
easat-9011	361	13	the	the	DET
easat-9011	361	14	strongest	strong	ADJ
easat-9011	361	15	positive	positive	ADJ
easat-9011	361	16	relationship	relationship	NOUN
easat-9011	361	17	with	with	ADP
easat-9011	361	18	etr	etr	PROPN
easat-9011	361	19	.	.	PUNCT
easat-9011	362	1	this	this	PRON
easat-9011	362	2	suggests	suggest	VERB
easat-9011	362	3	that	that	SCONJ
easat-9011	362	4	businesses	business	NOUN
easat-9011	362	5	with	with	ADP
easat-9011	362	6	higher	high	ADJ
easat-9011	362	7	leverage	leverage	NOUN
easat-9011	362	8	often	often	ADV
easat-9011	362	9	face	face	VERB
easat-9011	362	10	larger	large	ADJ
easat-9011	362	11	tax	tax	NOUN
easat-9011	362	12	burdens	burden	NOUN
easat-9011	362	13	.	.	PUNCT
easat-9011	363	1	while	while	SCONJ
easat-9011	363	2	leverage	leverage	NOUN
easat-9011	363	3	is	be	AUX
easat-9011	363	4	connected	connect	VERB
easat-9011	363	5	to	to	ADP
easat-9011	363	6	tax	tax	NOUN
easat-9011	363	7	benefits	benefit	NOUN
easat-9011	363	8	because	because	SCONJ
easat-9011	363	9	interest	interest	NOUN
easat-9011	363	10	payments	payment	NOUN
easat-9011	363	11	can	can	AUX
easat-9011	363	12	be	be	AUX
easat-9011	363	13	deducted	deduct	VERB
easat-9011	363	14	.	.	PUNCT
easat-9011	364	1	this	this	DET
easat-9011	364	2	dataset	dataset	NOUN
easat-9011	364	3	also	also	ADV
easat-9011	364	4	further	far	ADV
easat-9011	364	5	indicates	indicate	VERB
easat-9011	364	6	that	that	SCONJ
easat-9011	364	7	the	the	DET
easat-9011	364	8	companies	company	NOUN
easat-9011	364	9	with	with	ADP
easat-9011	364	10	high	high	ADJ
easat-9011	364	11	levels	level	NOUN
easat-9011	364	12	of	of	ADP
easat-9011	364	13	debt	debt	NOUN
easat-9011	364	14	might	might	AUX
easat-9011	364	15	face	face	VERB
easat-9011	364	16	tighter	tight	ADJ
easat-9011	364	17	regulatory	regulatory	ADJ
easat-9011	364	18	oversight	oversight	NOUN
easat-9011	364	19	.	.	PUNCT
easat-9011	365	1	this	this	PRON
easat-9011	365	2	then	then	ADV
easat-9011	365	3	causes	cause	VERB
easat-9011	365	4	the	the	DET
easat-9011	365	5	company	company	NOUN
easat-9011	365	6	to	to	PART
easat-9011	365	7	restrict	restrict	VERB
easat-9011	365	8	the	the	DET
easat-9011	365	9	ability	ability	NOUN
easat-9011	365	10	to	to	PART
easat-9011	365	11	engage	engage	VERB
easat-9011	365	12	in	in	ADP
easat-9011	365	13	bold	bold	ADJ
easat-9011	365	14	tax	tax	NOUN
easat-9011	365	15	planning	planning	NOUN
easat-9011	365	16	strategies	strategy	NOUN
easat-9011	365	17	.	.	PUNCT
easat-9011	366	1	fahmi	fahmi	PROPN
easat-9011	366	2	and	and	CCONJ
easat-9011	366	3	naibaho	naibaho	NOUN
easat-9011	367	1	[	[	X
easat-9011	367	2	25	25	NUM
easat-9011	367	3	]	]	PUNCT
easat-9011	367	4	noted	note	VERB
easat-9011	367	5	that	that	SCONJ
easat-9011	367	6	companies	company	NOUN
easat-9011	367	7	carrying	carry	VERB
easat-9011	367	8	more	more	ADJ
easat-9011	367	9	debt	debt	NOUN
easat-9011	367	10	often	often	ADV
easat-9011	367	11	find	find	VERB
easat-9011	367	12	themselves	themselves	PRON
easat-9011	367	13	dealing	deal	VERB
easat-9011	367	14	with	with	ADP
easat-9011	367	15	rising	rise	VERB
easat-9011	367	16	tax	tax	NOUN
easat-9011	367	17	obligations	obligation	NOUN
easat-9011	367	18	due	due	ADJ
easat-9011	367	19	to	to	ADP
easat-9011	367	20	increased	increase	VERB
easat-9011	367	21	scrutiny	scrutiny	NOUN
easat-9011	367	22	or	or	CCONJ
easat-9011	367	23	reduced	reduce	VERB
easat-9011	367	24	flexibility	flexibility	NOUN
easat-9011	367	25	.	.	PUNCT
easat-9011	368	1	this	this	PRON
easat-9011	368	2	aligns	align	VERB
easat-9011	368	3	with	with	ADP
easat-9011	368	4	what	what	PRON
easat-9011	368	5	they	they	PRON
easat-9011	368	6	discovered	discover	VERB
easat-9011	368	7	.	.	PUNCT
easat-9011	369	1	the	the	DET
easat-9011	369	2	presence	presence	NOUN
easat-9011	369	3	of	of	ADP
easat-9011	369	4	female	female	ADJ
easat-9011	369	5	board	board	NOUN
easat-9011	369	6	members	member	NOUN
easat-9011	369	7	shows	show	VERB
easat-9011	369	8	a	a	DET
easat-9011	369	9	positive	positive	ADJ
easat-9011	369	10	correlation	correlation	NOUN
easat-9011	369	11	etr	etr	NOUN
easat-9011	369	12	(	(	PUNCT
easat-9011	369	13	r	r	NOUN
easat-9011	369	14	=	=	SYM
easat-9011	369	15	0.081	0.081	NUM
easat-9011	369	16	)	)	PUNCT
easat-9011	369	17	.	.	PUNCT
easat-9011	370	1	this	this	PRON
easat-9011	370	2	indicates	indicate	VERB
easat-9011	370	3	that	that	SCONJ
easat-9011	370	4	companies	company	NOUN
easat-9011	370	5	with	with	ADP
easat-9011	370	6	more	more	ADJ
easat-9011	370	7	women	woman	NOUN
easat-9011	370	8	in	in	ADP
easat-9011	370	9	leadership	leadership	NOUN
easat-9011	370	10	roles	role	NOUN
easat-9011	370	11	might	might	AUX
easat-9011	370	12	engage	engage	VERB
easat-9011	370	13	in	in	ADP
easat-9011	370	14	less	less	ADJ
easat-9011	370	15	tax	tax	NOUN
easat-9011	370	16	evasion	evasion	NOUN
easat-9011	370	17	,	,	PUNCT
easat-9011	370	18	likely	likely	ADJ
easat-9011	370	19	due	due	ADP
easat-9011	370	20	to	to	ADP
easat-9011	370	21	the	the	DET
easat-9011	370	22	impact	impact	NOUN
easat-9011	370	23	of	of	ADP
easat-9011	370	24	ethical	ethical	ADJ
easat-9011	370	25	governance	governance	NOUN
easat-9011	370	26	practices	practice	NOUN
easat-9011	370	27	.	.	PUNCT
easat-9011	371	1	this	this	PRON
easat-9011	371	2	supports	support	VERB
easat-9011	371	3	the	the	DET
easat-9011	371	4	findings	finding	NOUN
easat-9011	371	5	of	of	ADP
easat-9011	371	6	hidayat	hidayat	PROPN
easat-9011	371	7	and	and	CCONJ
easat-9011	371	8	zuhroh	zuhroh	VERB
easat-9011	372	1	[	[	X
easat-9011	372	2	52	52	NUM
easat-9011	372	3	]	]	PUNCT
easat-9011	372	4	which	which	PRON
easat-9011	372	5	suggest	suggest	VERB
easat-9011	372	6	that	that	SCONJ
easat-9011	372	7	having	have	VERB
easat-9011	372	8	gender	gender	NOUN
easat-9011	372	9	diversity	diversity	NOUN
easat-9011	372	10	on	on	ADP
easat-9011	372	11	boards	board	NOUN
easat-9011	372	12	of	of	ADP
easat-9011	372	13	directors	director	NOUN
easat-9011	372	14	tends	tend	VERB
easat-9011	372	15	to	to	PART
easat-9011	372	16	reduce	reduce	VERB
easat-9011	372	17	aggressive	aggressive	ADJ
easat-9011	372	18	tax	tax	NOUN
easat-9011	372	19	behavior	behavior	NOUN
easat-9011	372	20	.	.	PUNCT
easat-9011	373	1	there	there	PRON
easat-9011	373	2	seems	seem	VERB
easat-9011	373	3	to	to	PART
easat-9011	373	4	be	be	AUX
easat-9011	373	5	a	a	DET
easat-9011	373	6	positive	positive	ADJ
easat-9011	373	7	relationship	relationship	NOUN
easat-9011	373	8	between	between	ADP
easat-9011	373	9	the	the	DET
easat-9011	373	10	number	number	NOUN
easat-9011	373	11	of	of	ADP
easat-9011	373	12	employees	employee	NOUN
easat-9011	373	13	and	and	CCONJ
easat-9011	373	14	the	the	DET
easat-9011	373	15	etr	etr	PROPN
easat-9011	373	16	,	,	PUNCT
easat-9011	373	17	with	with	ADP
easat-9011	373	18	a	a	DET
easat-9011	373	19	correlation	correlation	NOUN
easat-9011	373	20	coefficient	coefficient	NOUN
easat-9011	373	21	of	of	ADP
easat-9011	373	22	0.082	0.082	NUM
easat-9011	373	23	.	.	PUNCT
easat-9011	374	1	this	this	PRON
easat-9011	374	2	signifies	signify	VERB
easat-9011	374	3	that	that	SCONJ
easat-9011	374	4	businesses	business	NOUN
easat-9011	374	5	with	with	ADP
easat-9011	374	6	greater	great	ADJ
easat-9011	374	7	workforces	workforce	NOUN
easat-9011	374	8	might	might	AUX
easat-9011	374	9	experience	experience	VERB
easat-9011	374	10	higher	high	ADJ
easat-9011	374	11	tax	tax	NOUN
easat-9011	374	12	compliance	compliance	NOUN
easat-9011	374	13	,	,	PUNCT
easat-9011	374	14	likely	likely	ADJ
easat-9011	374	15	due	due	ADP
easat-9011	374	16	to	to	ADP
easat-9011	374	17	the	the	DET
easat-9011	374	18	added	add	VERB
easat-9011	374	19	complexity	complexity	NOUN
easat-9011	374	20	of	of	ADP
easat-9011	374	21	their	their	PRON
easat-9011	374	22	operations	operation	NOUN
easat-9011	374	23	and	and	CCONJ
easat-9011	374	24	the	the	DET
easat-9011	374	25	greater	great	ADJ
easat-9011	374	26	scrutiny	scrutiny	NOUN
easat-9011	374	27	they	they	PRON
easat-9011	374	28	encounter	encounter	VERB
easat-9011	374	29	.	.	PUNCT
easat-9011	375	1	bachas	bachas	PROPN
easat-9011	375	2	,	,	PUNCT
easat-9011	375	3	et	et	PROPN
easat-9011	375	4	al	al	PROPN
easat-9011	375	5	.	.	PUNCT
easat-9011	376	1	[	[	X
easat-9011	376	2	21	21	NUM
easat-9011	376	3	]	]	PUNCT
easat-9011	376	4	stressed	stress	VERB
easat-9011	376	5	that	that	SCONJ
easat-9011	376	6	a	a	DET
easat-9011	376	7	non	non	ADJ
easat-9011	376	8	-	-	ADJ
easat-9011	376	9	linear	linear	ADJ
easat-9011	376	10	relationship	relationship	NOUN
easat-9011	376	11	between	between	ADP
easat-9011	376	12	company	company	NOUN
easat-9011	376	13	size	size	NOUN
easat-9011	376	14	and	and	CCONJ
easat-9011	376	15	etr	etr	PROPN
easat-9011	376	16	in	in	ADP
easat-9011	376	17	various	various	ADJ
easat-9011	376	18	global	global	ADJ
easat-9011	376	19	contexts	context	NOUN
easat-9011	376	20	,	,	PUNCT
easat-9011	376	21	in	in	ADP
easat-9011	376	22	which	which	PRON
easat-9011	376	23	suggests	suggest	VERB
easat-9011	376	24	that	that	SCONJ
easat-9011	376	25	their	their	PRON
easat-9011	376	26	results	result	NOUN
easat-9011	376	27	align	align	VERB
easat-9011	376	28	with	with	ADP
easat-9011	376	29	this	this	DET
easat-9011	376	30	observation	observation	NOUN
easat-9011	376	31	.	.	PUNCT
easat-9011	377	1	on	on	ADP
easat-9011	377	2	the	the	DET
easat-9011	377	3	contrary	contrary	NOUN
easat-9011	377	4	,	,	PUNCT
easat-9011	377	5	profitability	profitability	NOUN
easat-9011	377	6	(	(	PUNCT
easat-9011	377	7	roe	roe	NOUN
easat-9011	377	8	)	)	PUNCT
easat-9011	377	9	reveals	reveal	VERB
easat-9011	377	10	a	a	DET
easat-9011	377	11	weak	weak	ADJ
easat-9011	377	12	negative	negative	ADJ
easat-9011	377	13	correlation	correlation	NOUN
easat-9011	377	14	with	with	ADP
easat-9011	377	15	etr	etr	PROPN
easat-9011	377	16	(	(	PUNCT
easat-9011	377	17	r	r	NOUN
easat-9011	377	18	=	=	SYM
easat-9011	377	19	-0.059	-0.059	PROPN
easat-9011	377	20	)	)	PUNCT
easat-9011	377	21	which	which	PRON
easat-9011	377	22	indicates	indicate	VERB
easat-9011	377	23	that	that	SCONJ
easat-9011	377	24	the	the	DET
easat-9011	377	25	more	more	ADV
easat-9011	377	26	profitable	profitable	ADJ
easat-9011	377	27	businesses	business	NOUN
easat-9011	377	28	may	may	AUX
easat-9011	377	29	avoid	avoid	VERB
easat-9011	377	30	more	more	ADJ
easat-9011	377	31	taxes	taxis	NOUN
easat-9011	377	32	,	,	PUNCT
easat-9011	377	33	while	while	SCONJ
easat-9011	377	34	the	the	DET
easat-9011	377	35	correlation	correlation	NOUN
easat-9011	377	36	requires	require	VERB
easat-9011	377	37	statistical	statistical	ADJ
easat-9011	377	38	backing	backing	NOUN
easat-9011	377	39	.	.	PUNCT
easat-9011	378	1	this	this	PRON
easat-9011	378	2	supports	support	VERB
easat-9011	378	3	strategic	strategic	ADJ
easat-9011	378	4	tax	tax	NOUN
easat-9011	378	5	minimization	minimization	NOUN
easat-9011	378	6	observed	observe	VERB
easat-9011	378	7	in	in	ADP
easat-9011	378	8	profitable	profitable	ADJ
easat-9011	378	9	firms	firm	NOUN
easat-9011	378	10	as	as	SCONJ
easat-9011	378	11	suggested	suggest	VERB
easat-9011	378	12	by	by	ADP
easat-9011	378	13	fahmi	fahmi	PROPN
easat-9011	378	14	and	and	CCONJ
easat-9011	378	15	naibaho	naibaho	NOUN
easat-9011	378	16	[	[	X
easat-9011	378	17	25	25	NUM
easat-9011	378	18	]	]	PUNCT
easat-9011	378	19	.	.	PUNCT
easat-9011	379	1	ceo	ceo	NOUN
easat-9011	379	2	duality	duality	NOUN
easat-9011	379	3	(	(	PUNCT
easat-9011	379	4	ceodual	ceodual	ADJ
easat-9011	379	5	)	)	PUNCT
easat-9011	379	6	and	and	CCONJ
easat-9011	379	7	mo	mo	PROPN
easat-9011	379	8	also	also	ADV
easat-9011	379	9	show	show	VERB
easat-9011	379	10	negative	negative	ADJ
easat-9011	379	11	correlations	correlation	NOUN
easat-9011	379	12	with	with	ADP
easat-9011	379	13	etr	etr	PROPN
easat-9011	379	14	(	(	PUNCT
easat-9011	379	15	r	r	NOUN
easat-9011	379	16	=	=	SYM
easat-9011	379	17	-0.048	-0.048	NOUN
easat-9011	379	18	and	and	CCONJ
easat-9011	379	19	-0.055	-0.055	NOUN
easat-9011	379	20	respectively	respectively	ADV
easat-9011	379	21	)	)	PUNCT
easat-9011	379	22	,	,	PUNCT
easat-9011	379	23	indicating	indicate	VERB
easat-9011	379	24	potential	potential	NOUN
easat-9011	379	25	for	for	ADP
easat-9011	379	26	greater	great	ADJ
easat-9011	379	27	tax	tax	NOUN
easat-9011	379	28	avoidance	avoidance	NOUN
easat-9011	379	29	where	where	SCONJ
easat-9011	379	30	power	power	NOUN
easat-9011	379	31	is	be	AUX
easat-9011	379	32	concentrated	concentrate	VERB
easat-9011	379	33	or	or	CCONJ
easat-9011	379	34	management	management	NOUN
easat-9011	379	35	has	have	VERB
easat-9011	379	36	strong	strong	ADJ
easat-9011	379	37	ownership	ownership	NOUN
easat-9011	379	38	stakes	stake	NOUN
easat-9011	379	39	.	.	PUNCT
easat-9011	380	1	importantly	importantly	ADV
easat-9011	380	2	,	,	PUNCT
easat-9011	380	3	mo	mo	PROPN
easat-9011	380	4	reveals	reveal	VERB
easat-9011	380	5	a	a	DET
easat-9011	380	6	negative	negative	ADJ
easat-9011	380	7	correlation	correlation	NOUN
easat-9011	380	8	with	with	ADP
easat-9011	380	9	etr	etr	PROPN
easat-9011	380	10	(	(	PUNCT
easat-9011	380	11	r	r	NOUN
easat-9011	380	12	=	=	SYM
easat-9011	380	13	-0.055	-0.055	NOUN
easat-9011	380	14	)	)	PUNCT
easat-9011	380	15	,	,	PUNCT
easat-9011	380	16	indicating	indicate	VERB
easat-9011	380	17	that	that	SCONJ
easat-9011	380	18	firms	firm	NOUN
easat-9011	380	19	with	with	ADP
easat-9011	380	20	higher	high	ADJ
easat-9011	380	21	insider	insider	NOUN
easat-9011	380	22	equity	equity	NOUN
easat-9011	380	23	ownership	ownership	NOUN
easat-9011	380	24	may	may	AUX
easat-9011	380	25	be	be	AUX
easat-9011	380	26	more	more	ADV
easat-9011	380	27	engaged	engaged	ADJ
easat-9011	380	28	in	in	ADP
easat-9011	380	29	tax	tax	NOUN
easat-9011	380	30	avoidance	avoidance	NOUN
easat-9011	380	31	practices	practice	NOUN
easat-9011	380	32	.	.	PUNCT
easat-9011	381	1	this	this	PRON
easat-9011	381	2	is	be	AUX
easat-9011	381	3	consistent	consistent	ADJ
easat-9011	381	4	with	with	ADP
easat-9011	381	5	the	the	DET
easat-9011	381	6	hypothesis	hypothesis	NOUN
easat-9011	381	7	that	that	PRON
easat-9011	381	8	managerial	managerial	ADJ
easat-9011	381	9	equity	equity	NOUN
easat-9011	381	10	stakes	stake	NOUN
easat-9011	381	11	align	align	VERB
easat-9011	381	12	executive	executive	ADJ
easat-9011	381	13	interests	interest	NOUN
easat-9011	381	14	with	with	ADP
easat-9011	381	15	shareholder	shareholder	NOUN
easat-9011	381	16	wealth	wealth	NOUN
easat-9011	381	17	maximization	maximization	NOUN
easat-9011	381	18	,	,	PUNCT
easat-9011	381	19	often	often	ADV
easat-9011	381	20	through	through	ADP
easat-9011	381	21	the	the	DET
easat-9011	381	22	reduction	reduction	NOUN
easat-9011	381	23	of	of	ADP
easat-9011	381	24	tax	tax	NOUN
easat-9011	381	25	liabilities	liability	NOUN
easat-9011	381	26	.	.	PUNCT
easat-9011	382	1	1808	1808	NUM
easat-9011	382	2	edelweiss	edelweiss	PROPN
easat-9011	382	3	applied	apply	VERB
easat-9011	382	4	science	science	NOUN
easat-9011	382	5	and	and	CCONJ
easat-9011	382	6	technology	technology	NOUN
easat-9011	382	7	issn	issn	PROPN
easat-9011	382	8	:	:	PUNCT
easat-9011	382	9	2576	2576	NUM
easat-9011	382	10	-	-	SYM
easat-9011	382	11	8484	8484	NUM
easat-9011	382	12	vol	vol	NOUN
easat-9011	382	13	.	.	PROPN
easat-9011	383	1	9	9	NUM
easat-9011	383	2	,	,	PUNCT
easat-9011	383	3	no	no	INTJ
easat-9011	383	4	.	.	NOUN
easat-9011	383	5	7	7	NUM
easat-9011	383	6	:	:	SYM
easat-9011	383	7	1797	1797	NUM
easat-9011	383	8	-	-	SYM
easat-9011	383	9	1815	1815	NUM
easat-9011	383	10	,	,	PUNCT
easat-9011	383	11	2025	2025	NUM
easat-9011	383	12	doi	doi	NOUN
easat-9011	383	13	:	:	PUNCT
easat-9011	383	14	10.55214/2576	10.55214/2576	NUM
easat-9011	383	15	-	-	NUM
easat-9011	383	16	8484.v9i7.9011	8484.v9i7.9011	NUM
easat-9011	383	17	©	©	PROPN
easat-9011	383	18	2025	2025	NUM
easat-9011	383	19	by	by	ADP
easat-9011	383	20	the	the	DET
easat-9011	383	21	authors	author	NOUN
easat-9011	383	22	;	;	PUNCT
easat-9011	383	23	licensee	licensee	PROPN
easat-9011	383	24	learning	learning	NOUN
easat-9011	383	25	gate	gate	VERB
easat-9011	383	26	the	the	DET
easat-9011	383	27	potential	potential	ADJ
easat-9011	383	28	moderating	moderate	VERB
easat-9011	383	29	role	role	NOUN
easat-9011	383	30	of	of	ADP
easat-9011	383	31	mo	mo	PROPN
easat-9011	383	32	is	be	AUX
easat-9011	383	33	further	far	ADV
easat-9011	383	34	explored	explore	VERB
easat-9011	383	35	in	in	ADP
easat-9011	383	36	the	the	DET
easat-9011	383	37	interaction	interaction	NOUN
easat-9011	383	38	hypotheses	hypothese	VERB
easat-9011	383	39	h8	h8	PROPN
easat-9011	383	40	to	to	PART
easat-9011	383	41	h12	h12	VERB
easat-9011	383	42	in	in	ADP
easat-9011	383	43	the	the	DET
easat-9011	383	44	subsequent	subsequent	ADJ
easat-9011	383	45	regression	regression	NOUN
easat-9011	383	46	analysis	analysis	NOUN
easat-9011	383	47	.	.	PUNCT
easat-9011	384	1	the	the	DET
easat-9011	384	2	correlation	correlation	NOUN
easat-9011	384	3	coefficients	coefficient	VERB
easat-9011	384	4	all	all	DET
easat-9011	384	5	fall	fall	VERB
easat-9011	384	6	below	below	ADP
easat-9011	384	7	±0.9	±0.9	NOUN
easat-9011	384	8	which	which	PRON
easat-9011	384	9	directly	directly	ADV
easat-9011	384	10	indicates	indicate	VERB
easat-9011	384	11	that	that	SCONJ
easat-9011	384	12	there	there	PRON
easat-9011	384	13	are	be	VERB
easat-9011	384	14	no	no	DET
easat-9011	384	15	multicollinearity	multicollinearity	NOUN
easat-9011	384	16	concerns	concern	NOUN
easat-9011	384	17	which	which	PRON
easat-9011	384	18	also	also	ADV
easat-9011	384	19	supports	support	VERB
easat-9011	384	20	the	the	DET
easat-9011	384	21	decision	decision	NOUN
easat-9011	384	22	to	to	PART
easat-9011	384	23	use	use	VERB
easat-9011	384	24	these	these	DET
easat-9011	384	25	variables	variable	NOUN
easat-9011	384	26	in	in	ADP
easat-9011	384	27	the	the	DET
easat-9011	384	28	regression	regression	NOUN
easat-9011	384	29	analysis	analysis	NOUN
easat-9011	384	30	.	.	PUNCT
easat-9011	385	1	table	table	NOUN
easat-9011	385	2	3	3	NUM
easat-9011	385	3	.	.	PUNCT
easat-9011	385	4	pearson	pearson	PROPN
easat-9011	385	5	correlation	correlation	NOUN
easat-9011	385	6	matrix	matrix	NOUN
easat-9011	385	7	for	for	ADP
easat-9011	385	8	dependent	dependent	ADJ
easat-9011	385	9	variables	variable	NOUN
easat-9011	385	10	(	(	PUNCT
easat-9011	385	11	dv	dv	PROPN
easat-9011	385	12	)	)	PUNCT
easat-9011	385	13	,	,	PUNCT
easat-9011	385	14	independent	independent	ADJ
easat-9011	385	15	variables	variable	NOUN
easat-9011	385	16	(	(	PUNCT
easat-9011	385	17	iv	iv	NOUN
easat-9011	385	18	)	)	PUNCT
easat-9011	385	19	,	,	PUNCT
easat-9011	385	20	and	and	CCONJ
easat-9011	385	21	control	control	NOUN
easat-9011	385	22	variables	variable	NOUN
easat-9011	385	23	.	.	PUNCT
easat-9011	386	1	variables	variable	NOUN
easat-9011	386	2	etr	etr	PROPN
easat-9011	386	3	roe	roe	PROPN
easat-9011	386	4	lev	lev	PROPN
easat-9011	386	5	bosize	bosize	VERB
easat-9011	386	6	dcomp	dcomp	ADP
easat-9011	386	7	female	female	ADJ
easat-9011	386	8	drem	drem	PROPN
easat-9011	386	9	ceodual	ceodual	PROPN
easat-9011	386	10	mo	mo	PROPN
easat-9011	386	11	etr	etr	PROPN
easat-9011	386	12	1	1	NUM
easat-9011	386	13	roe	roe	PROPN
easat-9011	386	14	-0.059	-0.059	NOUN
easat-9011	386	15	1	1	NUM
easat-9011	386	16	lev	lev	NOUN
easat-9011	386	17	0.207	0.207	NUM
easat-9011	386	18	0.033	0.033	NUM
easat-9011	386	19	1	1	NUM
easat-9011	386	20	bosize	bosize	VERB
easat-9011	386	21	0.058	0.058	NUM
easat-9011	386	22	-0.009	-0.009	NUM
easat-9011	386	23	0.213	0.213	NUM
easat-9011	386	24	1	1	NUM
easat-9011	386	25	dcomp	dcomp	ADP
easat-9011	386	26	-0.010	-0.010	PROPN
easat-9011	386	27	0.017	0.017	NUM
easat-9011	386	28	-0.044	-0.044	NUM
easat-9011	386	29	-0.110	-0.110	NOUN
easat-9011	386	30	1	1	NUM
easat-9011	386	31	female	female	NOUN
easat-9011	386	32	0.081	0.081	NUM
easat-9011	386	33	0.165	0.165	NUM
easat-9011	386	34	0.125	0.125	NUM
easat-9011	386	35	0.060	0.060	NUM
easat-9011	386	36	-0.221	-0.221	NOUN
easat-9011	386	37	1	1	NUM
easat-9011	386	38	drem	drem	VERB
easat-9011	386	39	0.039	0.039	NUM
easat-9011	386	40	0.008	0.008	NUM
easat-9011	386	41	0.170	0.170	NUM
easat-9011	386	42	0.291	0.291	NUM
easat-9011	386	43	-0.021	-0.021	NOUN
easat-9011	386	44	0.063	0.063	NUM
easat-9011	386	45	1	1	NUM
easat-9011	386	46	ceodual	ceodual	ADJ
easat-9011	386	47	-0.048	-0.048	PROPN
easat-9011	386	48	-0.015	-0.015	PUNCT
easat-9011	386	49	0.012	0.012	NUM
easat-9011	386	50	-0.074	-0.074	X
easat-9011	386	51	-0.050	-0.050	PUNCT
easat-9011	386	52	-0.069	-0.069	SYM
easat-9011	386	53	-0.010	-0.010	X
easat-9011	386	54	1	1	NUM
easat-9011	386	55	mo	mo	PROPN
easat-9011	386	56	-0.055	-0.055	PROPN
easat-9011	386	57	0.029	0.029	NUM
easat-9011	386	58	0.031	0.031	NUM
easat-9011	386	59	0.018	0.018	NUM
easat-9011	386	60	-0.033	-0.033	PUNCT
easat-9011	386	61	0.044	0.044	NUM
easat-9011	386	62	0.061	0.061	NUM
easat-9011	386	63	-0.091	-0.091	SYM
easat-9011	386	64	1	1	NUM
easat-9011	386	65	note	note	NOUN
easat-9011	386	66	:	:	PUNCT
easat-9011	386	67	etr	etr	PROPN
easat-9011	386	68	=	=	PUNCT
easat-9011	386	69	effective	effective	ADJ
easat-9011	386	70	tax	tax	NOUN
easat-9011	386	71	rate	rate	NOUN
easat-9011	386	72	;	;	PUNCT
easat-9011	386	73	roe	roe	NOUN
easat-9011	386	74	=	=	SYM
easat-9011	386	75	profitability	profitability	NOUN
easat-9011	386	76	returns	return	NOUN
easat-9011	386	77	on	on	ADP
easat-9011	386	78	equity	equity	NOUN
easat-9011	386	79	;	;	PUNCT
easat-9011	386	80	lev	lev	NOUN
easat-9011	386	81	=	=	SYM
easat-9011	386	82	leverage	leverage	NOUN
easat-9011	386	83	;	;	PUNCT
easat-9011	386	84	bosize	bosize	NOUN
easat-9011	386	85	=	=	SYM
easat-9011	386	86	board	board	NOUN
easat-9011	386	87	size	size	NOUN
easat-9011	386	88	;	;	PUNCT
easat-9011	386	89	dcomp	dcomp	NOUN
easat-9011	386	90	=	=	PROPN
easat-9011	386	91	director	director	NOUN
easat-9011	386	92	competency	competency	NOUN
easat-9011	386	93	;	;	PUNCT
easat-9011	386	94	female	female	ADJ
easat-9011	386	95	=	=	SYM
easat-9011	386	96	female	female	ADJ
easat-9011	386	97	director	director	NOUN
easat-9011	386	98	;	;	PUNCT
easat-9011	386	99	drem	drem	PROPN
easat-9011	386	100	=	=	SYM
easat-9011	386	101	director	director	NOUN
easat-9011	386	102	’s	’s	PART
easat-9011	386	103	remuneration	remuneration	NOUN
easat-9011	386	104	;	;	PUNCT
easat-9011	386	105	ceodual	ceodual	ADJ
easat-9011	386	106	=	=	PROPN
easat-9011	386	107	ceo	ceo	NOUN
easat-9011	386	108	duality	duality	NOUN
easat-9011	386	109	;	;	PUNCT
easat-9011	386	110	mo	mo	PROPN
easat-9011	386	111	=	=	PROPN
easat-9011	386	112	managerial	managerial	ADJ
easat-9011	386	113	ownership	ownership	NOUN
easat-9011	386	114	.	.	PUNCT
easat-9011	387	1	4.3	4.3	NUM
easat-9011	387	2	.	.	PUNCT
easat-9011	388	1	multiple	multiple	ADJ
easat-9011	388	2	regression	regression	NOUN
easat-9011	388	3	analysis	analysis	NOUN
easat-9011	388	4	4.3.1	4.3.1	NUM
easat-9011	388	5	.	.	PUNCT
easat-9011	389	1	direct	direct	ADJ
easat-9011	389	2	relationship	relationship	NOUN
easat-9011	389	3	between	between	ADP
easat-9011	389	4	corporate	corporate	ADJ
easat-9011	389	5	governance	governance	NOUN
easat-9011	389	6	attributes	attribute	NOUN
easat-9011	389	7	,	,	PUNCT
easat-9011	389	8	financial	financial	ADJ
easat-9011	389	9	indicators	indicator	NOUN
easat-9011	389	10	and	and	CCONJ
easat-9011	389	11	corporate	corporate	ADJ
easat-9011	389	12	tax	tax	NOUN
easat-9011	389	13	avoidance	avoidance	NOUN
easat-9011	389	14	the	the	DET
easat-9011	389	15	multiple	multiple	ADJ
easat-9011	389	16	regression	regression	NOUN
easat-9011	389	17	analysis	analysis	NOUN
easat-9011	389	18	in	in	ADP
easat-9011	389	19	table	table	NOUN
easat-9011	389	20	4	4	NUM
easat-9011	389	21	.	.	PUNCT
easat-9011	389	22	investigates	investigate	VERB
easat-9011	389	23	how	how	SCONJ
easat-9011	389	24	cg	cg	NOUN
easat-9011	389	25	attributes	attribute	NOUN
easat-9011	389	26	and	and	CCONJ
easat-9011	389	27	financial	financial	ADJ
easat-9011	389	28	indicators	indicator	NOUN
easat-9011	389	29	influence	influence	VERB
easat-9011	389	30	etr	etr	PROPN
easat-9011	389	31	among	among	ADP
easat-9011	389	32	663	663	NUM
easat-9011	389	33	publicly	publicly	ADV
easat-9011	389	34	listed	list	VERB
easat-9011	389	35	malaysian	malaysian	ADJ
easat-9011	389	36	firms	firm	NOUN
easat-9011	389	37	.	.	PUNCT
easat-9011	390	1	the	the	DET
easat-9011	390	2	regression	regression	NOUN
easat-9011	390	3	focuses	focus	VERB
easat-9011	390	4	on	on	ADP
easat-9011	390	5	seven	seven	NUM
easat-9011	390	6	core	core	ADJ
easat-9011	390	7	independent	independent	ADJ
easat-9011	390	8	variables	variable	NOUN
easat-9011	390	9	:	:	PUNCT
easat-9011	390	10	return	return	NOUN
easat-9011	390	11	on	on	ADP
easat-9011	390	12	equity	equity	NOUN
easat-9011	390	13	(	(	PUNCT
easat-9011	390	14	roe	roe	PROPN
easat-9011	390	15	)	)	PUNCT
easat-9011	390	16	,	,	PUNCT
easat-9011	390	17	leverage	leverage	NOUN
easat-9011	390	18	(	(	PUNCT
easat-9011	390	19	lev	lev	NOUN
easat-9011	390	20	)	)	PUNCT
easat-9011	390	21	,	,	PUNCT
easat-9011	390	22	board	board	NOUN
easat-9011	390	23	size	size	NOUN
easat-9011	390	24	(	(	PUNCT
easat-9011	390	25	bosize	bosize	NOUN
easat-9011	390	26	)	)	PUNCT
easat-9011	390	27	,	,	PUNCT
easat-9011	390	28	director	director	NOUN
easat-9011	390	29	competency	competency	NOUN
easat-9011	390	30	(	(	PUNCT
easat-9011	390	31	dcomp	dcomp	PROPN
easat-9011	390	32	)	)	PUNCT
easat-9011	390	33	,	,	PUNCT
easat-9011	390	34	female	female	ADJ
easat-9011	390	35	board	board	NOUN
easat-9011	390	36	membership	membership	NOUN
easat-9011	390	37	(	(	PUNCT
easat-9011	390	38	female	female	NOUN
easat-9011	390	39	)	)	PUNCT
easat-9011	390	40	,	,	PUNCT
easat-9011	390	41	director	director	NOUN
easat-9011	390	42	remuneration	remuneration	NOUN
easat-9011	390	43	(	(	PUNCT
easat-9011	390	44	drem	drem	PROPN
easat-9011	390	45	)	)	PUNCT
easat-9011	390	46	,	,	PUNCT
easat-9011	390	47	and	and	CCONJ
easat-9011	390	48	ceo	ceo	NOUN
easat-9011	390	49	duality	duality	NOUN
easat-9011	390	50	(	(	PUNCT
easat-9011	390	51	ceodual	ceodual	ADJ
easat-9011	390	52	)	)	PUNCT
easat-9011	390	53	.	.	PUNCT
easat-9011	391	1	the	the	DET
easat-9011	391	2	model	model	NOUN
easat-9011	391	3	yields	yield	VERB
easat-9011	391	4	an	an	DET
easat-9011	391	5	r	r	NOUN
easat-9011	391	6	-	-	PUNCT
easat-9011	391	7	squared	squared	NOUN
easat-9011	391	8	of	of	ADP
easat-9011	391	9	0.0713	0.0713	NUM
easat-9011	391	10	,	,	PUNCT
easat-9011	391	11	meaning	mean	VERB
easat-9011	391	12	it	it	PRON
easat-9011	391	13	explains	explain	VERB
easat-9011	391	14	7.13	7.13	NUM
easat-9011	391	15	%	%	NOUN
easat-9011	391	16	of	of	ADP
easat-9011	391	17	the	the	DET
easat-9011	391	18	variance	variance	NOUN
easat-9011	391	19	in	in	ADP
easat-9011	391	20	etr	etr	PROPN
easat-9011	391	21	across	across	ADP
easat-9011	391	22	firms	firm	NOUN
easat-9011	391	23	.	.	PUNCT
easat-9011	392	1	despite	despite	SCONJ
easat-9011	392	2	the	the	DET
easat-9011	392	3	modest	modest	ADJ
easat-9011	392	4	explanatory	explanatory	ADJ
easat-9011	392	5	power	power	NOUN
easat-9011	392	6	,	,	PUNCT
easat-9011	392	7	the	the	DET
easat-9011	392	8	f	f	NOUN
easat-9011	392	9	-	-	PUNCT
easat-9011	392	10	statistic	statistic	NOUN
easat-9011	392	11	is	be	AUX
easat-9011	392	12	significant	significant	ADJ
easat-9011	392	13	(	(	PUNCT
easat-9011	392	14	p	p	X
easat-9011	392	15	<	<	X
easat-9011	392	16	0.001	0.001	NUM
easat-9011	392	17	)	)	PUNCT
easat-9011	392	18	,	,	PUNCT
easat-9011	392	19	confirming	confirm	VERB
easat-9011	392	20	the	the	DET
easat-9011	392	21	model	model	NOUN
easat-9011	392	22	's	's	PART
easat-9011	392	23	overall	overall	ADJ
easat-9011	392	24	validity	validity	NOUN
easat-9011	392	25	.	.	PUNCT
easat-9011	393	1	the	the	DET
easat-9011	393	2	findings	finding	NOUN
easat-9011	393	3	of	of	ADP
easat-9011	393	4	the	the	DET
easat-9011	393	5	regression	regression	NOUN
easat-9011	393	6	analysis	analysis	NOUN
easat-9011	393	7	reveal	reveal	VERB
easat-9011	393	8	several	several	ADJ
easat-9011	393	9	noteworthy	noteworthy	ADJ
easat-9011	393	10	direct	direct	ADJ
easat-9011	393	11	effects	effect	NOUN
easat-9011	393	12	.	.	PUNCT
easat-9011	394	1	profitability	profitability	NOUN
easat-9011	394	2	measured	measure	VERB
easat-9011	394	3	by	by	ADP
easat-9011	394	4	roe	roe	NOUN
easat-9011	394	5	exhibits	exhibit	VERB
easat-9011	394	6	a	a	DET
easat-9011	394	7	negative	negative	ADJ
easat-9011	394	8	and	and	CCONJ
easat-9011	394	9	statistically	statistically	ADV
easat-9011	394	10	important	important	ADJ
easat-9011	394	11	correlation	correlation	NOUN
easat-9011	394	12	with	with	ADP
easat-9011	394	13	the	the	DET
easat-9011	394	14	etr	etr	PROPN
easat-9011	394	15	(	(	PUNCT
easat-9011	394	16	β	β	X
easat-9011	394	17	=	=	SYM
easat-9011	394	18	-0.001	-0.001	NOUN
easat-9011	394	19	,	,	PUNCT
easat-9011	394	20	p	p	X
easat-9011	394	21	=	=	NOUN
easat-9011	394	22	0.043	0.043	NUM
easat-9011	394	23	)	)	PUNCT
easat-9011	394	24	,	,	PUNCT
easat-9011	394	25	implying	imply	VERB
easat-9011	394	26	that	that	SCONJ
easat-9011	394	27	more	more	ADV
easat-9011	394	28	profitable	profitable	ADJ
easat-9011	394	29	companies	company	NOUN
easat-9011	394	30	manage	manage	VERB
easat-9011	394	31	to	to	PART
easat-9011	394	32	exhibit	exhibit	VERB
easat-9011	394	33	lower	lower	ADV
easat-9011	394	34	etrs	etrs	ADJ
easat-9011	394	35	.	.	PUNCT
easat-9011	395	1	this	this	DET
easat-9011	395	2	result	result	NOUN
easat-9011	395	3	establishes	establish	VERB
easat-9011	395	4	the	the	DET
easat-9011	395	5	view	view	NOUN
easat-9011	395	6	that	that	SCONJ
easat-9011	395	7	highly	highly	ADV
easat-9011	395	8	profitable	profitable	ADJ
easat-9011	395	9	companies	company	NOUN
easat-9011	395	10	are	be	AUX
easat-9011	395	11	more	more	ADV
easat-9011	395	12	motivated	motivated	ADJ
easat-9011	395	13	to	to	PART
easat-9011	395	14	employ	employ	VERB
easat-9011	395	15	in	in	ADP
easat-9011	395	16	tax	tax	NOUN
easat-9011	395	17	evading	evading	NOUN
easat-9011	395	18	strategies	strategy	NOUN
easat-9011	395	19	to	to	PART
easat-9011	395	20	reduce	reduce	VERB
easat-9011	395	21	their	their	PRON
easat-9011	395	22	tax	tax	NOUN
easat-9011	395	23	burdens	burden	NOUN
easat-9011	395	24	and	and	CCONJ
easat-9011	395	25	maximize	maximize	VERB
easat-9011	395	26	after	after	ADP
easat-9011	395	27	-	-	PUNCT
easat-9011	395	28	tax	tax	NOUN
easat-9011	395	29	returns	return	NOUN
easat-9011	395	30	.	.	PUNCT
easat-9011	396	1	lev	lev	NOUN
easat-9011	396	2	on	on	ADP
easat-9011	396	3	the	the	DET
easat-9011	396	4	other	other	ADJ
easat-9011	396	5	hand	hand	NOUN
easat-9011	396	6	exhibits	exhibit	VERB
easat-9011	396	7	a	a	DET
easat-9011	396	8	positive	positive	ADJ
easat-9011	396	9	and	and	CCONJ
easat-9011	396	10	highly	highly	ADV
easat-9011	396	11	substantial	substantial	ADJ
easat-9011	396	12	connection	connection	NOUN
easat-9011	396	13	with	with	ADP
easat-9011	396	14	etr	etr	PROPN
easat-9011	396	15	(	(	PUNCT
easat-9011	396	16	β	β	X
easat-9011	396	17	=	=	SYM
easat-9011	396	18	0.175	0.175	NUM
easat-9011	396	19	,	,	PUNCT
easat-9011	396	20	p	p	X
easat-9011	396	21	<	<	X
easat-9011	396	22	0.001	0.001	NUM
easat-9011	396	23	)	)	PUNCT
easat-9011	396	24	,	,	PUNCT
easat-9011	396	25	indicates	indicate	VERB
easat-9011	396	26	that	that	SCONJ
easat-9011	396	27	companies	company	NOUN
easat-9011	396	28	with	with	ADP
easat-9011	396	29	higher	high	ADJ
easat-9011	396	30	debt	debt	NOUN
easat-9011	396	31	levels	level	NOUN
easat-9011	396	32	incline	incline	VERB
easat-9011	396	33	to	to	PART
easat-9011	396	34	pay	pay	VERB
easat-9011	396	35	more	more	ADJ
easat-9011	396	36	taxes	taxis	NOUN
easat-9011	396	37	.	.	PUNCT
easat-9011	397	1	this	this	DET
easat-9011	397	2	discovery	discovery	NOUN
easat-9011	397	3	does	do	AUX
easat-9011	397	4	not	not	PART
easat-9011	397	5	tally	tally	VERB
easat-9011	397	6	to	to	ADP
easat-9011	397	7	conventional	conventional	ADJ
easat-9011	397	8	assumptions	assumption	NOUN
easat-9011	397	9	that	that	PRON
easat-9011	397	10	leverage	leverage	NOUN
easat-9011	397	11	leads	lead	VERB
easat-9011	397	12	to	to	ADP
easat-9011	397	13	tax	tax	NOUN
easat-9011	397	14	savings	saving	NOUN
easat-9011	397	15	through	through	ADP
easat-9011	397	16	the	the	DET
easat-9011	397	17	deductibility	deductibility	NOUN
easat-9011	397	18	of	of	ADP
easat-9011	397	19	interest	interest	NOUN
easat-9011	397	20	expenses	expense	NOUN
easat-9011	397	21	.	.	PUNCT
easat-9011	398	1	this	this	PRON
easat-9011	398	2	may	may	AUX
easat-9011	398	3	now	now	ADV
easat-9011	398	4	reflect	reflect	VERB
easat-9011	398	5	that	that	SCONJ
easat-9011	398	6	contextual	contextual	ADJ
easat-9011	398	7	factors	factor	NOUN
easat-9011	398	8	such	such	ADJ
easat-9011	398	9	as	as	ADP
easat-9011	398	10	regulatory	regulatory	ADJ
easat-9011	398	11	scrutiny	scrutiny	NOUN
easat-9011	398	12	or	or	CCONJ
easat-9011	398	13	limited	limited	ADJ
easat-9011	398	14	flexibility	flexibility	NOUN
easat-9011	398	15	in	in	ADP
easat-9011	398	16	tax	tax	NOUN
easat-9011	398	17	planning	planning	NOUN
easat-9011	398	18	for	for	ADP
easat-9011	398	19	heavily	heavily	ADV
easat-9011	398	20	indebted	indebted	ADJ
easat-9011	398	21	firms	firm	NOUN
easat-9011	398	22	.	.	PUNCT
easat-9011	399	1	furthermore	furthermore	ADV
easat-9011	399	2	,	,	PUNCT
easat-9011	399	3	female	female	ADJ
easat-9011	399	4	board	board	NOUN
easat-9011	399	5	membership	membership	NOUN
easat-9011	399	6	(	(	PUNCT
easat-9011	399	7	female	female	NOUN
easat-9011	399	8	)	)	PUNCT
easat-9011	399	9	is	be	AUX
easat-9011	399	10	learned	learn	VERB
easat-9011	399	11	to	to	PART
easat-9011	399	12	be	be	AUX
easat-9011	399	13	positively	positively	ADV
easat-9011	399	14	and	and	CCONJ
easat-9011	399	15	significantly	significantly	ADV
easat-9011	399	16	linked	link	VERB
easat-9011	399	17	with	with	ADP
easat-9011	399	18	etr	etr	PROPN
easat-9011	399	19	(	(	PUNCT
easat-9011	399	20	β	β	X
easat-9011	399	21	=	=	PUNCT
easat-9011	399	22	0.086	0.086	NUM
easat-9011	399	23	,	,	PUNCT
easat-9011	399	24	p	p	X
easat-9011	399	25	=	=	NOUN
easat-9011	399	26	0.038	0.038	NUM
easat-9011	399	27	)	)	PUNCT
easat-9011	399	28	.	.	PUNCT
easat-9011	400	1	hence	hence	ADV
easat-9011	400	2	,	,	PUNCT
easat-9011	400	3	this	this	PRON
easat-9011	400	4	portrays	portray	VERB
easat-9011	400	5	that	that	SCONJ
easat-9011	400	6	companies	company	NOUN
easat-9011	400	7	with	with	ADP
easat-9011	400	8	a	a	DET
easat-9011	400	9	greater	great	ADJ
easat-9011	400	10	number	number	NOUN
easat-9011	400	11	of	of	ADP
easat-9011	400	12	female	female	ADJ
easat-9011	400	13	directors	director	NOUN
easat-9011	400	14	may	may	AUX
easat-9011	400	15	exhibit	exhibit	VERB
easat-9011	400	16	lower	low	ADJ
easat-9011	400	17	levels	level	NOUN
easat-9011	400	18	of	of	ADP
easat-9011	400	19	tax	tax	NOUN
easat-9011	400	20	avoidance	avoidance	NOUN
easat-9011	400	21	,	,	PUNCT
easat-9011	400	22	possibly	possibly	ADV
easat-9011	400	23	due	due	ADP
easat-9011	400	24	to	to	ADP
easat-9011	400	25	stronger	strong	ADJ
easat-9011	400	26	ethical	ethical	ADJ
easat-9011	400	27	governance	governance	NOUN
easat-9011	400	28	values	value	NOUN
easat-9011	400	29	or	or	CCONJ
easat-9011	400	30	a	a	DET
easat-9011	400	31	more	more	ADV
easat-9011	400	32	conservative	conservative	ADJ
easat-9011	400	33	approach	approach	NOUN
easat-9011	400	34	to	to	ADP
easat-9011	400	35	fiscal	fiscal	ADJ
easat-9011	400	36	decisions	decision	NOUN
easat-9011	400	37	.	.	PUNCT
easat-9011	401	1	however	however	ADV
easat-9011	401	2	,	,	PUNCT
easat-9011	401	3	other	other	ADJ
easat-9011	401	4	governance	governance	NOUN
easat-9011	401	5	related	relate	VERB
easat-9011	401	6	variables	variable	NOUN
easat-9011	401	7	,	,	PUNCT
easat-9011	401	8	including	include	VERB
easat-9011	401	9	board	board	NOUN
easat-9011	401	10	size	size	NOUN
easat-9011	401	11	(	(	PUNCT
easat-9011	401	12	bosize	bosize	NOUN
easat-9011	401	13	)	)	PUNCT
easat-9011	401	14	,	,	PUNCT
easat-9011	401	15	director	director	NOUN
easat-9011	401	16	competency	competency	NOUN
easat-9011	401	17	(	(	PUNCT
easat-9011	401	18	dcomp	dcomp	PROPN
easat-9011	401	19	)	)	PUNCT
easat-9011	401	20	,	,	PUNCT
easat-9011	401	21	director	director	NOUN
easat-9011	401	22	remuneration	remuneration	NOUN
easat-9011	401	23	(	(	PUNCT
easat-9011	401	24	drem	drem	PROPN
easat-9011	401	25	)	)	PUNCT
easat-9011	401	26	,	,	PUNCT
easat-9011	401	27	and	and	CCONJ
easat-9011	401	28	ceo	ceo	NOUN
easat-9011	401	29	duality	duality	NOUN
easat-9011	401	30	(	(	PUNCT
easat-9011	401	31	ceodual	ceodual	ADJ
easat-9011	401	32	)	)	PUNCT
easat-9011	401	33	,	,	PUNCT
easat-9011	401	34	does	do	AUX
easat-9011	401	35	not	not	PART
easat-9011	401	36	display	display	VERB
easat-9011	401	37	statistically	statistically	ADV
easat-9011	401	38	important	important	ADJ
easat-9011	401	39	connections	connection	NOUN
easat-9011	401	40	with	with	ADP
easat-9011	401	41	etr	etr	PROPN
easat-9011	401	42	(	(	PUNCT
easat-9011	401	43	p	p	X
easat-9011	401	44	>	>	X
easat-9011	401	45	0.05).this	0.05).this	NUM
easat-9011	401	46	indicates	indicate	VERB
easat-9011	401	47	that	that	SCONJ
easat-9011	401	48	the	the	DET
easat-9011	401	49	features	feature	NOUN
easat-9011	401	50	of	of	ADP
easat-9011	401	51	the	the	DET
easat-9011	401	52	board	board	NOUN
easat-9011	401	53	,	,	PUNCT
easat-9011	401	54	which	which	PRON
easat-9011	401	55	appeared	appear	VERB
easat-9011	401	56	to	to	PART
easat-9011	401	57	be	be	AUX
easat-9011	401	58	relevant	relevant	ADJ
easat-9011	401	59	in	in	ADP
easat-9011	401	60	theory	theory	NOUN
easat-9011	401	61	,	,	PUNCT
easat-9011	401	62	do	do	AUX
easat-9011	401	63	not	not	PART
easat-9011	401	64	directly	directly	ADV
easat-9011	401	65	influence	influence	VERB
easat-9011	401	66	the	the	DET
easat-9011	401	67	tax	tax	NOUN
easat-9011	401	68	avoidance	avoidance	NOUN
easat-9011	401	69	behaviour	behaviour	NOUN
easat-9011	401	70	of	of	ADP
easat-9011	401	71	the	the	DET
easat-9011	401	72	companies	company	NOUN
easat-9011	401	73	that	that	PRON
easat-9011	401	74	were	be	AUX
easat-9011	401	75	sampled	sample	VERB
easat-9011	401	76	.	.	PUNCT
easat-9011	402	1	there	there	PRON
easat-9011	402	2	is	be	VERB
easat-9011	402	3	a	a	DET
easat-9011	402	4	statistically	statistically	ADV
easat-9011	402	5	significant	significant	ADJ
easat-9011	402	6	and	and	CCONJ
easat-9011	402	7	negative	negative	ADJ
easat-9011	402	8	correlation	correlation	NOUN
easat-9011	402	9	between	between	ADP
easat-9011	402	10	mo	mo	PROPN
easat-9011	402	11	and	and	CCONJ
easat-9011	402	12	etr	etr	PROPN
easat-9011	402	13	(	(	PUNCT
easat-9011	402	14	β	β	X
easat-9011	402	15	=	=	PUNCT
easat-9011	402	16	-0.028	-0.028	PROPN
easat-9011	402	17	,	,	PUNCT
easat-9011	402	18	p	p	NOUN
easat-9011	402	19	=	=	NOUN
easat-9011	402	20	0.005	0.005	NUM
easat-9011	402	21	)	)	PUNCT
easat-9011	402	22	between	between	ADP
easat-9011	402	23	the	the	DET
easat-9011	402	24	two	two	NUM
easat-9011	402	25	variables	variable	NOUN
easat-9011	402	26	.	.	PUNCT
easat-9011	403	1	this	this	PRON
easat-9011	403	2	suggests	suggest	VERB
easat-9011	403	3	that	that	SCONJ
easat-9011	403	4	the	the	DET
easat-9011	403	5	ceo	ceo	PROPN
easat-9011	403	6	and	and	CCONJ
easat-9011	403	7	board	board	NOUN
easat-9011	403	8	director	director	NOUN
easat-9011	403	9	are	be	AUX
easat-9011	403	10	more	more	ADV
easat-9011	403	11	likely	likely	ADJ
easat-9011	403	12	to	to	PART
easat-9011	403	13	attempt	attempt	VERB
easat-9011	403	14	and	and	CCONJ
easat-9011	403	15	implement	implement	VERB
easat-9011	403	16	tax	tax	NOUN
easat-9011	403	17	planning	planning	NOUN
easat-9011	403	18	tactics	tactic	NOUN
easat-9011	403	19	in	in	ADP
easat-9011	403	20	order	order	NOUN
easat-9011	403	21	to	to	PART
easat-9011	403	22	boost	boost	VERB
easat-9011	403	23	the	the	DET
easat-9011	403	24	value	value	NOUN
easat-9011	403	25	of	of	ADP
easat-9011	403	26	the	the	DET
easat-9011	403	27	company	company	NOUN
easat-9011	403	28	and	and	CCONJ
easat-9011	403	29	the	the	DET
easat-9011	403	30	returns	return	NOUN
easat-9011	403	31	for	for	ADP
easat-9011	403	32	shareholders	shareholder	NOUN
easat-9011	403	33	when	when	SCONJ
easat-9011	403	34	they	they	PRON
easat-9011	403	35	own	own	VERB
easat-9011	403	36	a	a	DET
easat-9011	403	37	larger	large	ADJ
easat-9011	403	38	percentage	percentage	NOUN
easat-9011	403	39	of	of	ADP
easat-9011	403	40	the	the	DET
easat-9011	403	41	company	company	NOUN
easat-9011	403	42	.	.	PUNCT
easat-9011	404	1	1809	1809	NUM
easat-9011	404	2	edelweiss	edelweiss	PROPN
easat-9011	404	3	applied	apply	VERB
easat-9011	404	4	science	science	NOUN
easat-9011	404	5	and	and	CCONJ
easat-9011	404	6	technology	technology	NOUN
easat-9011	404	7	issn	issn	PROPN
easat-9011	404	8	:	:	PUNCT
easat-9011	404	9	2576	2576	NUM
easat-9011	404	10	-	-	SYM
easat-9011	404	11	8484	8484	NUM
easat-9011	404	12	vol	vol	NOUN
easat-9011	404	13	.	.	PROPN
easat-9011	405	1	9	9	NUM
easat-9011	405	2	,	,	PUNCT
easat-9011	405	3	no	no	INTJ
easat-9011	405	4	.	.	NOUN
easat-9011	405	5	7	7	NUM
easat-9011	405	6	:	:	SYM
easat-9011	405	7	1797	1797	NUM
easat-9011	405	8	-	-	SYM
easat-9011	405	9	1815	1815	NUM
easat-9011	405	10	,	,	PUNCT
easat-9011	405	11	2025	2025	NUM
easat-9011	405	12	doi	doi	NOUN
easat-9011	405	13	:	:	PUNCT
easat-9011	405	14	10.55214/2576	10.55214/2576	NUM
easat-9011	405	15	-	-	NUM
easat-9011	405	16	8484.v9i7.9011	8484.v9i7.9011	NUM
easat-9011	405	17	©	©	PROPN
easat-9011	405	18	2025	2025	NUM
easat-9011	405	19	by	by	ADP
easat-9011	405	20	the	the	DET
easat-9011	405	21	authors	author	NOUN
easat-9011	405	22	;	;	PUNCT
easat-9011	405	23	licensee	licensee	PROPN
easat-9011	405	24	learning	learning	NOUN
easat-9011	405	25	gate	gate	NOUN
easat-9011	405	26	this	this	DET
easat-9011	405	27	study	study	NOUN
easat-9011	405	28	corroborates	corroborate	VERB
easat-9011	405	29	the	the	DET
easat-9011	405	30	agency	agency	NOUN
easat-9011	405	31	hypothesis	hypothesis	NOUN
easat-9011	405	32	,	,	PUNCT
easat-9011	405	33	which	which	PRON
easat-9011	405	34	posits	posit	VERB
easat-9011	405	35	that	that	SCONJ
easat-9011	405	36	when	when	SCONJ
easat-9011	405	37	management	management	NOUN
easat-9011	405	38	has	have	VERB
easat-9011	405	39	a	a	DET
easat-9011	405	40	significant	significant	ADJ
easat-9011	405	41	amount	amount	NOUN
easat-9011	405	42	of	of	ADP
easat-9011	405	43	ownership	ownership	NOUN
easat-9011	405	44	,	,	PUNCT
easat-9011	405	45	it	it	PRON
easat-9011	405	46	can	can	AUX
easat-9011	405	47	reduce	reduce	VERB
easat-9011	405	48	conflicts	conflict	NOUN
easat-9011	405	49	of	of	ADP
easat-9011	405	50	interest	interest	NOUN
easat-9011	405	51	and	and	CCONJ
easat-9011	405	52	promote	promote	VERB
easat-9011	405	53	behaviors	behavior	NOUN
easat-9011	405	54	that	that	PRON
easat-9011	405	55	maximize	maximize	VERB
easat-9011	405	56	value	value	NOUN
easat-9011	405	57	,	,	PUNCT
easat-9011	405	58	such	such	ADJ
easat-9011	405	59	as	as	ADP
easat-9011	405	60	strategic	strategic	ADJ
easat-9011	405	61	tax	tax	NOUN
easat-9011	405	62	avoidance	avoidance	NOUN
easat-9011	405	63	.	.	PUNCT
easat-9011	406	1	in	in	ADP
easat-9011	406	2	conclusion	conclusion	NOUN
easat-9011	406	3	,	,	PUNCT
easat-9011	406	4	roe	roe	NOUN
easat-9011	406	5	,	,	PUNCT
easat-9011	406	6	lev	lev	NOUN
easat-9011	406	7	,	,	PUNCT
easat-9011	406	8	female	female	NOUN
easat-9011	406	9	,	,	PUNCT
easat-9011	406	10	and	and	CCONJ
easat-9011	406	11	mo	mo	PROPN
easat-9011	406	12	are	be	AUX
easat-9011	406	13	the	the	DET
easat-9011	406	14	only	only	ADJ
easat-9011	406	15	variables	variable	NOUN
easat-9011	406	16	that	that	PRON
easat-9011	406	17	show	show	VERB
easat-9011	406	18	a	a	DET
easat-9011	406	19	strong	strong	ADJ
easat-9011	406	20	direct	direct	ADJ
easat-9011	406	21	link	link	NOUN
easat-9011	406	22	to	to	ADP
easat-9011	406	23	etr	etr	PROPN
easat-9011	406	24	.	.	PUNCT
easat-9011	407	1	this	this	PRON
easat-9011	407	2	supports	support	VERB
easat-9011	407	3	the	the	DET
easat-9011	407	4	impression	impression	NOUN
easat-9011	407	5	that	that	SCONJ
easat-9011	407	6	the	the	DET
easat-9011	407	7	study	study	NOUN
easat-9011	407	8	's	's	PART
easat-9011	407	9	hypotheses	hypothesis	NOUN
easat-9011	407	10	are	be	AUX
easat-9011	407	11	at	at	ADP
easat-9011	407	12	more	more	ADV
easat-9011	407	13	inclined	inclined	ADJ
easat-9011	407	14	to	to	PART
easat-9011	407	15	be	be	AUX
easat-9011	407	16	true	true	ADJ
easat-9011	407	17	.	.	PUNCT
easat-9011	408	1	these	these	DET
easat-9011	408	2	results	result	NOUN
easat-9011	408	3	express	express	VERB
easat-9011	408	4	the	the	DET
easat-9011	408	5	importance	importance	NOUN
easat-9011	408	6	of	of	ADP
easat-9011	408	7	important	important	ADJ
easat-9011	408	8	board	board	NOUN
easat-9011	408	9	diversity	diversity	NOUN
easat-9011	408	10	,	,	PUNCT
easat-9011	408	11	ownership	ownership	NOUN
easat-9011	408	12	structure	structure	NOUN
easat-9011	408	13	,	,	PUNCT
easat-9011	408	14	and	and	CCONJ
easat-9011	408	15	financial	financial	ADJ
easat-9011	408	16	strength	strength	NOUN
easat-9011	408	17	are	be	AUX
easat-9011	408	18	in	in	ADP
easat-9011	408	19	dictating	dictate	VERB
easat-9011	408	20	how	how	SCONJ
easat-9011	408	21	companies	company	NOUN
easat-9011	408	22	manage	manage	VERB
easat-9011	408	23	their	their	PRON
easat-9011	408	24	tax	tax	NOUN
easat-9011	408	25	responsibilities	responsibility	NOUN
easat-9011	408	26	.	.	PUNCT
easat-9011	409	1	nevertheless	nevertheless	ADV
easat-9011	409	2	,	,	PUNCT
easat-9011	409	3	these	these	DET
easat-9011	409	4	findings	finding	NOUN
easat-9011	409	5	also	also	ADV
easat-9011	409	6	suggest	suggest	VERB
easat-9011	409	7	that	that	SCONJ
easat-9011	409	8	structural	structural	ADJ
easat-9011	409	9	board	board	NOUN
easat-9011	409	10	elements	element	NOUN
easat-9011	409	11	like	like	ADP
easat-9011	409	12	executive	executive	ADJ
easat-9011	409	13	duality	duality	NOUN
easat-9011	409	14	may	may	AUX
easat-9011	409	15	not	not	PART
easat-9011	409	16	have	have	VERB
easat-9011	409	17	a	a	DET
easat-9011	409	18	big	big	ADJ
easat-9011	409	19	effect	effect	NOUN
easat-9011	409	20	on	on	ADP
easat-9011	409	21	how	how	SCONJ
easat-9011	409	22	people	people	NOUN
easat-9011	409	23	pay	pay	VERB
easat-9011	409	24	their	their	PRON
easat-9011	409	25	taxes	taxis	NOUN
easat-9011	409	26	.	.	PUNCT
easat-9011	410	1	table	table	NOUN
easat-9011	410	2	4	4	NUM
easat-9011	410	3	.	.	PUNCT
easat-9011	411	1	linear	linear	PROPN
easat-9011	411	2	regression	regression	NOUN
easat-9011	411	3	model	model	NOUN
easat-9011	411	4	.	.	PUNCT
easat-9011	412	1	variables	variables	PROPN
easat-9011	412	2	coef	coef	PROPN
easat-9011	412	3	.	.	PUNCT
easat-9011	413	1	t	t	PROPN
easat-9011	413	2	-	-	PUNCT
easat-9011	413	3	stat	stat	NOUN
easat-9011	413	4	p	p	NOUN
easat-9011	413	5	-	-	PUNCT
easat-9011	413	6	value	value	NOUN
easat-9011	413	7	roe	roe	NOUN
easat-9011	413	8	-0.001	-0.001	PUNCT
easat-9011	413	9	-2.03	-2.03	PROPN
easat-9011	413	10	0.043	0.043	NUM
easat-9011	413	11	lev	lev	NOUN
easat-9011	413	12	0.175	0.175	NUM
easat-9011	413	13	5.30	5.30	NUM
easat-9011	413	14	0.000	0.000	NUM
easat-9011	413	15	bosize	bosize	NOUN
easat-9011	413	16	0.001	0.001	NUM
easat-9011	413	17	0.37	0.37	NUM
easat-9011	413	18	0.715	0.715	NUM
easat-9011	413	19	dcomp	dcomp	ADP
easat-9011	413	20	-0.025	-0.025	NOUN
easat-9011	413	21	-0.73	-0.73	NUM
easat-9011	413	22	0.466	0.466	NUM
easat-9011	413	23	female	female	NOUN
easat-9011	413	24	0.086	0.086	NUM
easat-9011	413	25	2.08	2.08	NUM
easat-9011	413	26	0.038	0.038	NUM
easat-9011	413	27	drem	drem	VERB
easat-9011	413	28	0.000	0.000	NUM
easat-9011	413	29	0.17	0.17	NUM
easat-9011	413	30	0.866	0.866	NUM
easat-9011	413	31	ceodual	ceodual	ADJ
easat-9011	413	32	-0.028	-0.028	ADJ
easat-9011	413	33	-1.14	-1.14	PRON
easat-9011	413	34	0.254	0.254	NUM
easat-9011	413	35	mo	mo	NOUN
easat-9011	413	36	-0.028	-0.028	PUNCT
easat-9011	413	37	-1.14	-1.14	PRON
easat-9011	413	38	0.254	0.254	NUM
easat-9011	413	39	cons	con	NOUN
easat-9011	413	40	0.188	0.188	NUM
easat-9011	413	41	6.81	6.81	NUM
easat-9011	413	42	0.000	0.000	NUM
easat-9011	413	43	r	r	NOUN
easat-9011	413	44	-	-	PUNCT
easat-9011	413	45	square	square	ADJ
easat-9011	413	46	0.0713	0.0713	NUM
easat-9011	413	47	prob	prob	NOUN
easat-9011	413	48	>	>	X
easat-9011	413	49	f	f	PROPN
easat-9011	413	50	0.000	0.000	NUM
easat-9011	413	51	note	note	NOUN
easat-9011	413	52	:	:	PUNCT
easat-9011	413	53	etr	etr	PROPN
easat-9011	413	54	=	=	PUNCT
easat-9011	413	55	effective	effective	ADJ
easat-9011	413	56	tax	tax	NOUN
easat-9011	413	57	rate	rate	NOUN
easat-9011	413	58	;	;	PUNCT
easat-9011	413	59	roe	roe	PROPN
easat-9011	413	60	=	=	SYM
easat-9011	413	61	return	return	NOUN
easat-9011	413	62	on	on	ADP
easat-9011	413	63	equity	equity	NOUN
easat-9011	413	64	;	;	PUNCT
easat-9011	413	65	lev	lev	NOUN
easat-9011	413	66	=	=	SYM
easat-9011	413	67	leverage	leverage	NOUN
easat-9011	413	68	;	;	PUNCT
easat-9011	413	69	bosize	bosize	NOUN
easat-9011	413	70	=	=	SYM
easat-9011	413	71	board	board	NOUN
easat-9011	413	72	size	size	NOUN
easat-9011	413	73	;	;	PUNCT
easat-9011	413	74	dcomp	dcomp	NOUN
easat-9011	413	75	=	=	PROPN
easat-9011	413	76	director	director	NOUN
easat-9011	413	77	competency	competency	NOUN
easat-9011	413	78	;	;	PUNCT
easat-9011	413	79	female	female	ADJ
easat-9011	413	80	=	=	SYM
easat-9011	413	81	female	female	ADJ
easat-9011	413	82	director	director	NOUN
easat-9011	413	83	;	;	PUNCT
easat-9011	413	84	drem	drem	PROPN
easat-9011	413	85	=	=	SYM
easat-9011	413	86	director	director	NOUN
easat-9011	413	87	’s	’s	PART
easat-9011	413	88	remuneration	remuneration	NOUN
easat-9011	413	89	;	;	PUNCT
easat-9011	413	90	ceodual	ceodual	ADJ
easat-9011	413	91	=	=	PROPN
easat-9011	413	92	ceo	ceo	NOUN
easat-9011	413	93	duality	duality	NOUN
easat-9011	413	94	;	;	PUNCT
easat-9011	413	95	mo	mo	PROPN
easat-9011	413	96	=	=	PROPN
easat-9011	413	97	managerial	managerial	ADJ
easat-9011	413	98	ownership	ownership	NOUN
easat-9011	413	99	.	.	PUNCT
easat-9011	414	1	4.3.2	4.3.2	X
easat-9011	414	2	.	.	PUNCT
easat-9011	415	1	regression	regression	NOUN
easat-9011	415	2	analysis	analysis	NOUN
easat-9011	415	3	of	of	ADP
easat-9011	415	4	the	the	DET
easat-9011	415	5	moderating	moderate	VERB
easat-9011	415	6	effect	effect	NOUN
easat-9011	415	7	of	of	ADP
easat-9011	415	8	managerial	managerial	ADJ
easat-9011	415	9	ownership	ownership	NOUN
easat-9011	415	10	the	the	DET
easat-9011	415	11	study	study	NOUN
easat-9011	415	12	investigates	investigate	VERB
easat-9011	415	13	the	the	DET
easat-9011	415	14	ways	way	NOUN
easat-9011	415	15	in	in	ADP
easat-9011	415	16	which	which	PRON
easat-9011	415	17	corporate	corporate	ADJ
easat-9011	415	18	governance	governance	NOUN
easat-9011	415	19	characteristics	characteristic	NOUN
easat-9011	415	20	'	'	PART
easat-9011	415	21	indirect	indirect	ADJ
easat-9011	415	22	impact	impact	NOUN
easat-9011	415	23	on	on	ADP
easat-9011	415	24	the	the	DET
easat-9011	415	25	etr	etr	PROPN
easat-9011	415	26	is	be	AUX
easat-9011	415	27	mitigated	mitigate	VERB
easat-9011	415	28	by	by	ADP
easat-9011	415	29	mo	mo	PROPN
easat-9011	415	30	.	.	PROPN
easat-9011	415	31	regression	regression	NOUN
easat-9011	415	32	models	model	NOUN
easat-9011	415	33	were	be	AUX
easat-9011	415	34	developed	develop	VERB
easat-9011	415	35	to	to	PART
easat-9011	415	36	fully	fully	ADV
easat-9011	415	37	capture	capture	VERB
easat-9011	415	38	the	the	DET
easat-9011	415	39	interactions	interaction	NOUN
easat-9011	415	40	between	between	ADP
easat-9011	415	41	mo	mo	PROPN
easat-9011	415	42	and	and	CCONJ
easat-9011	415	43	five	five	NUM
easat-9011	415	44	governance	governance	NOUN
easat-9011	415	45	variables	variable	NOUN
easat-9011	415	46	:	:	PUNCT
easat-9011	415	47	board	board	NOUN
easat-9011	415	48	size	size	NOUN
easat-9011	415	49	,	,	PUNCT
easat-9011	415	50	director	director	NOUN
easat-9011	415	51	competency	competency	NOUN
easat-9011	415	52	,	,	PUNCT
easat-9011	415	53	presence	presence	NOUN
easat-9011	415	54	of	of	ADP
easat-9011	415	55	female	female	ADJ
easat-9011	415	56	directors	director	NOUN
easat-9011	415	57	,	,	PUNCT
easat-9011	415	58	director	director	NOUN
easat-9011	415	59	compensation	compensation	NOUN
easat-9011	415	60	,	,	PUNCT
easat-9011	415	61	and	and	CCONJ
easat-9011	415	62	ceo	ceo	NOUN
easat-9011	415	63	duality	duality	NOUN
easat-9011	415	64	.	.	PUNCT
easat-9011	416	1	the	the	DET
easat-9011	416	2	objective	objective	NOUN
easat-9011	416	3	is	be	AUX
easat-9011	416	4	to	to	PART
easat-9011	416	5	determine	determine	VERB
easat-9011	416	6	whether	whether	SCONJ
easat-9011	416	7	management	management	NOUN
easat-9011	416	8	ownership	ownership	NOUN
easat-9011	416	9	increases	increase	NOUN
easat-9011	416	10	or	or	CCONJ
easat-9011	416	11	decreases	decrease	VERB
easat-9011	416	12	the	the	DET
easat-9011	416	13	impact	impact	NOUN
easat-9011	416	14	of	of	ADP
easat-9011	416	15	these	these	DET
easat-9011	416	16	governance	governance	NOUN
easat-9011	416	17	measures	measure	NOUN
easat-9011	416	18	on	on	ADP
easat-9011	416	19	tax	tax	NOUN
easat-9011	416	20	outcomes	outcome	NOUN
easat-9011	416	21	.	.	PUNCT
easat-9011	417	1	a	a	DET
easat-9011	417	2	summary	summary	NOUN
easat-9011	417	3	of	of	ADP
easat-9011	417	4	the	the	DET
easat-9011	417	5	results	result	NOUN
easat-9011	417	6	can	can	AUX
easat-9011	417	7	be	be	AUX
easat-9011	417	8	found	find	VERB
easat-9011	417	9	in	in	ADP
easat-9011	417	10	table	table	NOUN
easat-9011	417	11	5	5	NUM
easat-9011	417	12	.	.	PUNCT
easat-9011	418	1	the	the	DET
easat-9011	418	2	r	r	NOUN
easat-9011	418	3	-	-	PUNCT
easat-9011	418	4	squared	square	VERB
easat-9011	418	5	value	value	NOUN
easat-9011	418	6	for	for	ADP
easat-9011	418	7	the	the	DET
easat-9011	418	8	direct	direct	ADJ
easat-9011	418	9	model	model	NOUN
easat-9011	418	10	used	use	VERB
easat-9011	418	11	in	in	ADP
easat-9011	418	12	the	the	DET
easat-9011	418	13	study	study	NOUN
easat-9011	418	14	was	be	AUX
easat-9011	418	15	0.0713	0.0713	NUM
easat-9011	418	16	.	.	PUNCT
easat-9011	419	1	when	when	SCONJ
easat-9011	419	2	mo	mo	PROPN
easat-9011	419	3	was	be	AUX
easat-9011	419	4	considered	consider	VERB
easat-9011	419	5	,	,	PUNCT
easat-9011	419	6	the	the	DET
easat-9011	419	7	r	r	NOUN
easat-9011	419	8	-	-	PUNCT
easat-9011	419	9	squared	square	VERB
easat-9011	419	10	value	value	NOUN
easat-9011	419	11	rose	rise	VERB
easat-9011	419	12	to	to	ADP
easat-9011	419	13	0.0852	0.0852	NUM
easat-9011	419	14	.	.	PUNCT
easat-9011	420	1	this	this	DET
easat-9011	420	2	improvement	improvement	NOUN
easat-9011	420	3	demonstrates	demonstrate	VERB
easat-9011	420	4	the	the	DET
easat-9011	420	5	enhanced	enhance	VERB
easat-9011	420	6	explanatory	explanatory	ADJ
easat-9011	420	7	capacity	capacity	NOUN
easat-9011	420	8	and	and	CCONJ
easat-9011	420	9	significance	significance	NOUN
easat-9011	420	10	of	of	ADP
easat-9011	420	11	adding	add	VERB
easat-9011	420	12	moderate	moderate	ADJ
easat-9011	420	13	variables	variable	NOUN
easat-9011	420	14	.	.	PUNCT
easat-9011	421	1	even	even	ADV
easat-9011	421	2	modest	modest	ADJ
easat-9011	421	3	increases	increase	NOUN
easat-9011	421	4	in	in	ADP
easat-9011	421	5	r	r	NOUN
easat-9011	421	6	-	-	PUNCT
easat-9011	421	7	squared	square	VERB
easat-9011	421	8	are	be	AUX
easat-9011	421	9	valuable	valuable	ADJ
easat-9011	421	10	,	,	PUNCT
easat-9011	421	11	suggest	suggest	VERB
easat-9011	421	12	a	a	DET
easat-9011	421	13	more	more	ADV
easat-9011	421	14	nuanced	nuanced	ADJ
easat-9011	421	15	understanding	understanding	NOUN
easat-9011	421	16	of	of	ADP
easat-9011	421	17	how	how	SCONJ
easat-9011	421	18	governance	governance	NOUN
easat-9011	421	19	mechanisms	mechanism	NOUN
easat-9011	421	20	and	and	CCONJ
easat-9011	421	21	ownership	ownership	NOUN
easat-9011	421	22	structures	structure	NOUN
easat-9011	421	23	interplay	interplay	NOUN
easat-9011	421	24	in	in	ADP
easat-9011	421	25	influencing	influence	VERB
easat-9011	421	26	corporate	corporate	ADJ
easat-9011	421	27	financial	financial	ADJ
easat-9011	421	28	outcomes	outcome	NOUN
easat-9011	421	29	,	,	PUNCT
easat-9011	421	30	such	such	ADJ
easat-9011	421	31	as	as	ADP
easat-9011	421	32	effective	effective	ADJ
easat-9011	421	33	tax	tax	NOUN
easat-9011	421	34	rates	rate	NOUN
easat-9011	421	35	.	.	PUNCT
easat-9011	422	1	thus	thus	ADV
easat-9011	422	2	,	,	PUNCT
easat-9011	422	3	the	the	DET
easat-9011	422	4	incremental	incremental	ADJ
easat-9011	422	5	improvement	improvement	NOUN
easat-9011	422	6	from	from	ADP
easat-9011	422	7	7.13	7.13	NUM
easat-9011	422	8	%	%	NOUN
easat-9011	422	9	to	to	ADP
easat-9011	422	10	8.52	8.52	NUM
easat-9011	422	11	%	%	NOUN
easat-9011	422	12	aligns	align	VERB
easat-9011	422	13	with	with	ADP
easat-9011	422	14	findings	finding	NOUN
easat-9011	422	15	in	in	ADP
easat-9011	422	16	the	the	DET
easat-9011	422	17	literature	literature	NOUN
easat-9011	422	18	indicating	indicate	VERB
easat-9011	422	19	that	that	SCONJ
easat-9011	422	20	corporate	corporate	ADJ
easat-9011	422	21	governance	governance	NOUN
easat-9011	422	22	and	and	CCONJ
easat-9011	422	23	moderation	moderation	NOUN
easat-9011	422	24	variables	variable	NOUN
easat-9011	422	25	,	,	PUNCT
easat-9011	422	26	while	while	SCONJ
easat-9011	422	27	individually	individually	ADV
easat-9011	422	28	explaining	explain	VERB
easat-9011	422	29	only	only	ADV
easat-9011	422	30	a	a	DET
easat-9011	422	31	limited	limited	ADJ
easat-9011	422	32	portion	portion	NOUN
easat-9011	422	33	of	of	ADP
easat-9011	422	34	the	the	DET
easat-9011	422	35	variance	variance	NOUN
easat-9011	422	36	,	,	PUNCT
easat-9011	422	37	collectively	collectively	ADV
easat-9011	422	38	add	add	VERB
easat-9011	422	39	meaningful	meaningful	ADJ
easat-9011	422	40	insight	insight	NOUN
easat-9011	422	41	into	into	ADP
easat-9011	422	42	the	the	DET
easat-9011	422	43	complexities	complexity	NOUN
easat-9011	422	44	of	of	ADP
easat-9011	422	45	corporate	corporate	ADJ
easat-9011	422	46	behaviors	behavior	NOUN
easat-9011	422	47	.	.	PUNCT
easat-9011	423	1	1810	1810	NUM
easat-9011	423	2	edelweiss	edelweiss	PROPN
easat-9011	423	3	applied	apply	VERB
easat-9011	423	4	science	science	NOUN
easat-9011	423	5	and	and	CCONJ
easat-9011	423	6	technology	technology	NOUN
easat-9011	423	7	issn	issn	PROPN
easat-9011	423	8	:	:	PUNCT
easat-9011	423	9	2576	2576	NUM
easat-9011	423	10	-	-	SYM
easat-9011	423	11	8484	8484	NUM
easat-9011	423	12	vol	vol	NOUN
easat-9011	423	13	.	.	PROPN
easat-9011	424	1	9	9	NUM
easat-9011	424	2	,	,	PUNCT
easat-9011	424	3	no	no	INTJ
easat-9011	424	4	.	.	NOUN
easat-9011	424	5	7	7	NUM
easat-9011	424	6	:	:	SYM
easat-9011	424	7	1797	1797	NUM
easat-9011	424	8	-	-	SYM
easat-9011	424	9	1815	1815	NUM
easat-9011	424	10	,	,	PUNCT
easat-9011	424	11	2025	2025	NUM
easat-9011	424	12	doi	doi	NOUN
easat-9011	424	13	:	:	PUNCT
easat-9011	424	14	10.55214/2576	10.55214/2576	NUM
easat-9011	424	15	-	-	NUM
easat-9011	424	16	8484.v9i7.9011	8484.v9i7.9011	NUM
easat-9011	424	17	©	©	PROPN
easat-9011	424	18	2025	2025	NUM
easat-9011	424	19	by	by	ADP
easat-9011	424	20	the	the	DET
easat-9011	424	21	authors	author	NOUN
easat-9011	424	22	;	;	PUNCT
easat-9011	424	23	licensee	licensee	PROPN
easat-9011	424	24	learning	learn	VERB
easat-9011	424	25	gate	gate	NOUN
easat-9011	424	26	table	table	NOUN
easat-9011	424	27	5	5	NUM
easat-9011	424	28	.	.	PUNCT
easat-9011	424	29	linear	linear	PROPN
easat-9011	424	30	regression	regression	NOUN
easat-9011	424	31	,	,	PUNCT
easat-9011	424	32	correlated	correlate	VERB
easat-9011	424	33	panels	panel	NOUN
easat-9011	424	34	corrected	correct	VERB
easat-9011	424	35	standard	standard	ADJ
easat-9011	424	36	errors	error	NOUN
easat-9011	424	37	(	(	PUNCT
easat-9011	424	38	pcses	pcse	NOUN
easat-9011	424	39	)	)	PUNCT
easat-9011	424	40	.	.	PUNCT
easat-9011	425	1	variables	variable	NOUN
easat-9011	425	2	model	model	VERB
easat-9011	425	3	2	2	NUM
easat-9011	425	4	with	with	ADP
easat-9011	425	5	mo	mo	PROPN
easat-9011	425	6	etr	etr	PROPN
easat-9011	425	7	coef	coef	PROPN
easat-9011	425	8	.	.	PUNCT
easat-9011	426	1	z	z	X
easat-9011	426	2	-	-	PUNCT
easat-9011	426	3	stat	stat	VERB
easat-9011	426	4	p	p	NOUN
easat-9011	426	5	-	-	PUNCT
easat-9011	426	6	value	value	NOUN
easat-9011	426	7	bosizemo	bosizemo	ADJ
easat-9011	426	8	-0.028	-0.028	PUNCT
easat-9011	426	9	-2.24	-2.24	NUM
easat-9011	426	10	0.025	0.025	NUM
easat-9011	426	11	dcompmo	dcompmo	ADJ
easat-9011	426	12	0.017	0.017	NUM
easat-9011	426	13	0.24	0.24	NUM
easat-9011	426	14	0.812	0.812	NUM
easat-9011	426	15	femalemo	femalemo	NOUN
easat-9011	426	16	-0.233	-0.233	PUNCT
easat-9011	426	17	-2.56	-2.56	NUM
easat-9011	426	18	0.011	0.011	NUM
easat-9011	426	19	dremmo	dremmo	NOUN
easat-9011	426	20	0.004	0.004	NUM
easat-9011	426	21	3.39	3.39	NUM
easat-9011	426	22	0.001	0.001	NUM
easat-9011	426	23	ceodualmo	ceodualmo	NOUN
easat-9011	426	24	-0.046	-0.046	VERB
easat-9011	426	25	-0.59	-0.59	NUM
easat-9011	426	26	0.552	0.552	NUM
easat-9011	426	27	cons	con	NOUN
easat-9011	426	28	0.054	0.054	NUM
easat-9011	426	29	0.89	0.89	NUM
easat-9011	426	30	0.376	0.376	NUM
easat-9011	426	31	r	r	NOUN
easat-9011	426	32	-	-	PUNCT
easat-9011	426	33	square	square	ADJ
easat-9011	426	34	0.0852	0.0852	NUM
easat-9011	426	35	prob	prob	NOUN
easat-9011	426	36	>	>	X
easat-9011	426	37	f	f	PROPN
easat-9011	426	38	0.000	0.000	NUM
easat-9011	426	39	note	note	NOUN
easat-9011	426	40	:	:	PUNCT
easat-9011	426	41	etr	etr	PROPN
easat-9011	426	42	=	=	PUNCT
easat-9011	426	43	effective	effective	ADJ
easat-9011	426	44	tax	tax	NOUN
easat-9011	426	45	rate	rate	NOUN
easat-9011	426	46	;	;	PUNCT
easat-9011	426	47	bosizemo	bosizemo	ADJ
easat-9011	426	48	=	=	SYM
easat-9011	426	49	board	board	NOUN
easat-9011	426	50	size	size	NOUN
easat-9011	426	51	*	*	PUNCT
easat-9011	426	52	managerial	managerial	ADJ
easat-9011	426	53	ownership	ownership	NOUN
easat-9011	426	54	;	;	PUNCT
easat-9011	426	55	dcompmo	dcompmo	ADJ
easat-9011	426	56	=	=	SYM
easat-9011	426	57	director	director	NOUN
easat-9011	426	58	competency	competency	NOUN
easat-9011	426	59	*	*	PUNCT
easat-9011	426	60	managerial	managerial	ADJ
easat-9011	426	61	ownership	ownership	NOUN
easat-9011	426	62	;	;	PUNCT
easat-9011	426	63	femalemo	femalemo	NOUN
easat-9011	426	64	=	=	SYM
easat-9011	426	65	female	female	ADJ
easat-9011	426	66	director	director	NOUN
easat-9011	426	67	*	*	PUNCT
easat-9011	426	68	managerial	managerial	ADJ
easat-9011	426	69	ownership	ownership	NOUN
easat-9011	426	70	;	;	PUNCT
easat-9011	426	71	dremmo	dremmo	ADJ
easat-9011	426	72	=	=	SYM
easat-9011	426	73	director	director	NOUN
easat-9011	426	74	’s	’s	PART
easat-9011	426	75	remuneration	remuneration	NOUN
easat-9011	426	76	*	*	PUNCT
easat-9011	426	77	managerial	managerial	ADJ
easat-9011	426	78	ownership	ownership	NOUN
easat-9011	426	79	;	;	PUNCT
easat-9011	426	80	ceodualmo	ceodualmo	NOUN
easat-9011	426	81	=	=	SYM
easat-9011	426	82	ceo	ceo	NOUN
easat-9011	426	83	duality	duality	NOUN
easat-9011	426	84	*	*	PUNCT
easat-9011	426	85	managerial	managerial	ADJ
easat-9011	426	86	ownership	ownership	NOUN
easat-9011	426	87	.	.	PUNCT
easat-9011	427	1	table	table	NOUN
easat-9011	427	2	6	6	NUM
easat-9011	427	3	.	.	PUNCT
easat-9011	427	4	comparison	comparison	NOUN
easat-9011	427	5	of	of	ADP
easat-9011	427	6	direct	direct	ADJ
easat-9011	427	7	and	and	CCONJ
easat-9011	427	8	indirect	indirect	ADJ
easat-9011	427	9	regression	regression	NOUN
easat-9011	427	10	results	result	NOUN
easat-9011	427	11	.	.	PUNCT
easat-9011	428	1	note	note	NOUN
easat-9011	428	2	:	:	PUNCT
easat-9011	428	3	bosize	bosize	NOUN
easat-9011	428	4	=	=	SYM
easat-9011	428	5	board	board	NOUN
easat-9011	428	6	size	size	NOUN
easat-9011	428	7	;	;	PUNCT
easat-9011	428	8	dcomp	dcomp	NOUN
easat-9011	428	9	=	=	PROPN
easat-9011	428	10	director	director	NOUN
easat-9011	428	11	competency	competency	NOUN
easat-9011	428	12	;	;	PUNCT
easat-9011	428	13	female	female	ADJ
easat-9011	428	14	=	=	SYM
easat-9011	428	15	female	female	ADJ
easat-9011	428	16	director	director	NOUN
easat-9011	428	17	;	;	PUNCT
easat-9011	428	18	drem	drem	PROPN
easat-9011	428	19	=	=	SYM
easat-9011	428	20	director	director	NOUN
easat-9011	428	21	’s	’s	PART
easat-9011	428	22	remuneration	remuneration	NOUN
easat-9011	428	23	;	;	PUNCT
easat-9011	428	24	ceodual	ceodual	ADJ
easat-9011	428	25	=	=	PROPN
easat-9011	428	26	ceo	ceo	NOUN
easat-9011	428	27	duality	duality	NOUN
easat-9011	428	28	;	;	PUNCT
easat-9011	428	29	mo	mo	PROPN
easat-9011	428	30	=	=	PROPN
easat-9011	428	31	managerial	managerial	ADJ
easat-9011	428	32	ownership	ownership	NOUN
easat-9011	428	33	.	.	PUNCT
easat-9011	429	1	examining	examine	VERB
easat-9011	429	2	the	the	DET
easat-9011	429	3	direct	direct	ADJ
easat-9011	429	4	model	model	NOUN
easat-9011	429	5	(	(	PUNCT
easat-9011	429	6	without	without	ADP
easat-9011	429	7	moderation	moderation	NOUN
easat-9011	429	8	)	)	PUNCT
easat-9011	429	9	and	and	CCONJ
easat-9011	429	10	the	the	DET
easat-9011	429	11	moderated	moderated	ADJ
easat-9011	429	12	model	model	NOUN
easat-9011	429	13	(	(	PUNCT
easat-9011	429	14	with	with	ADP
easat-9011	429	15	mo	mo	NOUN
easat-9011	429	16	)	)	PUNCT
easat-9011	429	17	,	,	PUNCT
easat-9011	429	18	it	it	PRON
easat-9011	429	19	can	can	AUX
easat-9011	429	20	be	be	AUX
easat-9011	429	21	observed	observe	VERB
easat-9011	429	22	in	in	ADP
easat-9011	429	23	table	table	NOUN
easat-9011	429	24	6	6	NUM
easat-9011	429	25	that	that	SCONJ
easat-9011	429	26	they	they	PRON
easat-9011	429	27	are	be	AUX
easat-9011	429	28	very	very	ADV
easat-9011	429	29	different	different	ADJ
easat-9011	429	30	in	in	ADP
easat-9011	429	31	terms	term	NOUN
easat-9011	429	32	of	of	ADP
easat-9011	429	33	both	both	DET
easat-9011	429	34	significance	significance	NOUN
easat-9011	429	35	and	and	CCONJ
easat-9011	429	36	explanatory	explanatory	ADJ
easat-9011	429	37	power	power	NOUN
easat-9011	429	38	.	.	PUNCT
easat-9011	430	1	when	when	SCONJ
easat-9011	430	2	mo	mo	PROPN
easat-9011	430	3	is	be	AUX
easat-9011	430	4	added	add	VERB
easat-9011	430	5	,	,	PUNCT
easat-9011	430	6	the	the	DET
easat-9011	430	7	r	r	NOUN
easat-9011	430	8	-	-	PUNCT
easat-9011	430	9	squared	square	VERB
easat-9011	430	10	value	value	NOUN
easat-9011	430	11	goes	go	VERB
easat-9011	430	12	up	up	ADP
easat-9011	430	13	from	from	ADP
easat-9011	430	14	0.0713	0.0713	NUM
easat-9011	430	15	to	to	ADP
easat-9011	430	16	0.0852	0.0852	NUM
easat-9011	430	17	.	.	PUNCT
easat-9011	431	1	this	this	PRON
easat-9011	431	2	means	mean	VERB
easat-9011	431	3	that	that	SCONJ
easat-9011	431	4	the	the	DET
easat-9011	431	5	moderated	moderated	ADJ
easat-9011	431	6	model	model	NOUN
easat-9011	431	7	does	do	VERB
easat-9011	431	8	a	a	DET
easat-9011	431	9	better	well	ADJ
easat-9011	431	10	job	job	NOUN
easat-9011	431	11	of	of	ADP
easat-9011	431	12	capturing	capture	VERB
easat-9011	431	13	the	the	DET
easat-9011	431	14	complexities	complexity	NOUN
easat-9011	431	15	of	of	ADP
easat-9011	431	16	the	the	DET
easat-9011	431	17	manner	manner	NOUN
easat-9011	431	18	businesses	business	NOUN
easat-9011	431	19	pay	pay	VERB
easat-9011	431	20	taxes	taxis	NOUN
easat-9011	431	21	.	.	PUNCT
easat-9011	432	1	this	this	DET
easat-9011	432	2	improvement	improvement	NOUN
easat-9011	432	3	,	,	PUNCT
easat-9011	432	4	though	though	SCONJ
easat-9011	432	5	small	small	ADJ
easat-9011	432	6	,	,	PUNCT
easat-9011	432	7	shows	show	VERB
easat-9011	432	8	how	how	SCONJ
easat-9011	432	9	important	important	ADJ
easat-9011	432	10	it	it	PRON
easat-9011	432	11	is	be	AUX
easat-9011	432	12	to	to	PART
easat-9011	432	13	include	include	VERB
easat-9011	432	14	interaction	interaction	NOUN
easat-9011	432	15	effects	effect	NOUN
easat-9011	432	16	in	in	ADP
easat-9011	432	17	order	order	NOUN
easat-9011	432	18	to	to	PART
easat-9011	432	19	get	get	VERB
easat-9011	432	20	a	a	DET
easat-9011	432	21	better	well	ADJ
easat-9011	432	22	understanding	understanding	NOUN
easat-9011	432	23	of	of	ADP
easat-9011	432	24	governance	governance	NOUN
easat-9011	432	25	arrangements	arrangement	NOUN
easat-9011	432	26	.	.	PUNCT
easat-9011	433	1	adding	add	VERB
easat-9011	433	2	mo	mo	PROPN
easat-9011	433	3	shows	show	VERB
easat-9011	433	4	strong	strong	ADJ
easat-9011	433	5	interaction	interaction	NOUN
easat-9011	433	6	effects	effect	NOUN
easat-9011	433	7	with	with	ADP
easat-9011	433	8	board	board	NOUN
easat-9011	433	9	size	size	NOUN
easat-9011	433	10	,	,	PUNCT
easat-9011	433	11	the	the	DET
easat-9011	433	12	number	number	NOUN
easat-9011	433	13	of	of	ADP
easat-9011	433	14	female	female	ADJ
easat-9011	433	15	directors	director	NOUN
easat-9011	433	16	,	,	PUNCT
easat-9011	433	17	and	and	CCONJ
easat-9011	433	18	director	director	NOUN
easat-9011	433	19	pay	pay	NOUN
easat-9011	433	20	.	.	PUNCT
easat-9011	434	1	these	these	DET
easat-9011	434	2	effects	effect	NOUN
easat-9011	434	3	were	be	AUX
easat-9011	434	4	either	either	CCONJ
easat-9011	434	5	weak	weak	ADJ
easat-9011	434	6	or	or	CCONJ
easat-9011	434	7	did	do	AUX
easat-9011	434	8	n't	not	PART
easat-9011	434	9	happen	happen	VERB
easat-9011	434	10	at	at	ADV
easat-9011	434	11	all	all	ADV
easat-9011	434	12	in	in	ADP
easat-9011	434	13	the	the	DET
easat-9011	434	14	direct	direct	ADJ
easat-9011	434	15	model	model	NOUN
easat-9011	434	16	.	.	PUNCT
easat-9011	435	1	the	the	DET
easat-9011	435	2	results	result	NOUN
easat-9011	435	3	show	show	VERB
easat-9011	435	4	that	that	SCONJ
easat-9011	435	5	mo	mo	PROPN
easat-9011	435	6	aligns	align	VERB
easat-9011	435	7	the	the	DET
easat-9011	435	8	interests	interest	NOUN
easat-9011	435	9	of	of	ADP
easat-9011	435	10	management	management	NOUN
easat-9011	435	11	and	and	CCONJ
easat-9011	435	12	shareholders	shareholder	NOUN
easat-9011	435	13	and	and	CCONJ
easat-9011	435	14	makes	make	VERB
easat-9011	435	15	certain	certain	ADJ
easat-9011	435	16	governance	governance	NOUN
easat-9011	435	17	systems	system	NOUN
easat-9011	435	18	more	more	ADV
easat-9011	435	19	effective	effective	ADJ
easat-9011	435	20	at	at	ADP
easat-9011	435	21	lowering	lower	VERB
easat-9011	435	22	the	the	DET
easat-9011	435	23	etr	etr	PROPN
easat-9011	435	24	.	.	PUNCT
easat-9011	436	1	the	the	DET
easat-9011	436	2	negative	negative	ADJ
easat-9011	436	3	relationship	relationship	NOUN
easat-9011	436	4	between	between	ADP
easat-9011	436	5	board	board	NOUN
easat-9011	436	6	size	size	NOUN
easat-9011	436	7	and	and	CCONJ
easat-9011	436	8	mo	mo	NOUN
easat-9011	436	9	suggests	suggest	VERB
easat-9011	436	10	that	that	SCONJ
easat-9011	436	11	more	more	ADJ
easat-9011	436	12	ownership	ownership	NOUN
easat-9011	436	13	makes	make	VERB
easat-9011	436	14	the	the	DET
easat-9011	436	15	board	board	NOUN
easat-9011	436	16	better	well	ADV
easat-9011	436	17	at	at	ADP
easat-9011	436	18	reducing	reduce	VERB
easat-9011	436	19	tax	tax	NOUN
easat-9011	436	20	avoidance	avoidance	NOUN
easat-9011	436	21	,	,	PUNCT
easat-9011	436	22	aligning	align	VERB
easat-9011	436	23	tax	tax	NOUN
easat-9011	436	24	strategies	strategy	NOUN
easat-9011	436	25	with	with	ADP
easat-9011	436	26	shareholder	shareholder	NOUN
easat-9011	436	27	interests	interest	NOUN
easat-9011	436	28	,	,	PUNCT
easat-9011	436	29	and	and	CCONJ
easat-9011	436	30	following	follow	VERB
easat-9011	436	31	governance	governance	NOUN
easat-9011	436	32	standards	standard	NOUN
easat-9011	436	33	.	.	PUNCT
easat-9011	437	1	with	with	ADP
easat-9011	437	2	a	a	DET
easat-9011	437	3	significant	significant	ADJ
easat-9011	437	4	coefficient	coefficient	NOUN
easat-9011	437	5	of	of	ADP
easat-9011	437	6	−0.02771	−0.02771	ADJ
easat-9011	437	7	(	(	PUNCT
easat-9011	437	8	p	p	X
easat-9011	437	9	=	=	NOUN
easat-9011	437	10	0.025	0.025	NUM
easat-9011	437	11	)	)	PUNCT
easat-9011	437	12	,	,	PUNCT
easat-9011	437	13	this	this	DET
easat-9011	437	14	result	result	NOUN
easat-9011	437	15	confirms	confirm	VERB
easat-9011	437	16	that	that	SCONJ
easat-9011	437	17	when	when	SCONJ
easat-9011	437	18	managers	manager	NOUN
easat-9011	437	19	own	own	VERB
easat-9011	437	20	stock	stock	NOUN
easat-9011	437	21	,	,	PUNCT
easat-9011	437	22	they	they	PRON
easat-9011	437	23	have	have	VERB
easat-9011	437	24	more	more	ADJ
easat-9011	437	25	power	power	NOUN
easat-9011	437	26	to	to	PART
easat-9011	437	27	stop	stop	VERB
easat-9011	437	28	aggressive	aggressive	ADJ
easat-9011	437	29	tax	tax	NOUN
easat-9011	437	30	behavior	behavior	NOUN
easat-9011	437	31	.	.	PUNCT
easat-9011	438	1	the	the	DET
easat-9011	438	2	interaction	interaction	NOUN
easat-9011	438	3	between	between	ADP
easat-9011	438	4	director	director	NOUN
easat-9011	438	5	competency	competency	NOUN
easat-9011	438	6	and	and	CCONJ
easat-9011	438	7	mo	mo	PROPN
easat-9011	438	8	is	be	AUX
easat-9011	438	9	insignificant	insignificant	ADJ
easat-9011	438	10	(	(	PUNCT
easat-9011	438	11	coefficient	coefficient	NOUN
easat-9011	438	12	=	=	PROPN
easat-9011	438	13	0.01720	0.01720	NUM
easat-9011	438	14	,	,	PUNCT
easat-9011	438	15	p	p	X
easat-9011	438	16	=	=	NOUN
easat-9011	438	17	0.812	0.812	NUM
easat-9011	438	18	)	)	PUNCT
easat-9011	438	19	,	,	PUNCT
easat-9011	438	20	indicating	indicate	VERB
easat-9011	438	21	that	that	SCONJ
easat-9011	438	22	mo	mo	PROPN
easat-9011	438	23	does	do	AUX
easat-9011	438	24	not	not	PART
easat-9011	438	25	moderate	moderate	VERB
easat-9011	438	26	the	the	DET
easat-9011	438	27	impact	impact	NOUN
easat-9011	438	28	of	of	ADP
easat-9011	438	29	director	director	NOUN
easat-9011	438	30	competency	competency	NOUN
easat-9011	438	31	on	on	ADP
easat-9011	438	32	etr	etr	PROPN
easat-9011	438	33	,	,	PUNCT
easat-9011	438	34	and	and	CCONJ
easat-9011	438	35	their	their	PRON
easat-9011	438	36	combined	combine	VERB
easat-9011	438	37	influence	influence	NOUN
easat-9011	438	38	does	do	AUX
easat-9011	438	39	not	not	PART
easat-9011	438	40	significantly	significantly	ADV
easat-9011	438	41	affect	affect	VERB
easat-9011	438	42	corporate	corporate	ADJ
easat-9011	438	43	tax	tax	NOUN
easat-9011	438	44	outcomes	outcome	NOUN
easat-9011	438	45	.	.	PUNCT
easat-9011	439	1	the	the	DET
easat-9011	439	2	interaction	interaction	NOUN
easat-9011	439	3	between	between	ADP
easat-9011	439	4	female	female	ADJ
easat-9011	439	5	director	director	NOUN
easat-9011	439	6	presence	presence	NOUN
easat-9011	439	7	and	and	CCONJ
easat-9011	439	8	mo	mo	PROPN
easat-9011	439	9	is	be	AUX
easat-9011	439	10	negative	negative	ADJ
easat-9011	439	11	and	and	CCONJ
easat-9011	439	12	significant	significant	ADJ
easat-9011	439	13	(	(	PUNCT
easat-9011	439	14	coefficient	coefficient	NOUN
easat-9011	439	15	=	=	PUNCT
easat-9011	439	16	−0.23347	−0.23347	PROPN
easat-9011	439	17	,	,	PUNCT
easat-9011	439	18	p	p	X
easat-9011	439	19	=	=	NOUN
easat-9011	439	20	0.011	0.011	NUM
easat-9011	439	21	)	)	PUNCT
easat-9011	439	22	,	,	PUNCT
easat-9011	439	23	indicating	indicate	VERB
easat-9011	439	24	that	that	SCONJ
easat-9011	439	25	higher	high	ADJ
easat-9011	439	26	managerial	managerial	ADJ
easat-9011	439	27	ownership	ownership	NOUN
easat-9011	439	28	strengthens	strengthen	VERB
easat-9011	439	29	the	the	DET
easat-9011	439	30	impact	impact	NOUN
easat-9011	439	31	of	of	ADP
easat-9011	439	32	female	female	ADJ
easat-9011	439	33	directors	director	NOUN
easat-9011	439	34	in	in	ADP
easat-9011	439	35	reducing	reduce	VERB
easat-9011	439	36	etr	etr	PROPN
easat-9011	439	37	and	and	CCONJ
easat-9011	439	38	curbing	curb	VERB
easat-9011	439	39	aggressive	aggressive	ADJ
easat-9011	439	40	tax	tax	NOUN
easat-9011	439	41	governance	governance	NOUN
easat-9011	439	42	variable	variable	ADJ
easat-9011	439	43	direct	direct	ADJ
easat-9011	439	44	model	model	NOUN
easat-9011	439	45	(	(	PUNCT
easat-9011	439	46	coefficient	coefficient	NOUN
easat-9011	439	47	)	)	PUNCT
easat-9011	439	48	moderated	moderated	ADJ
easat-9011	439	49	model	model	NOUN
easat-9011	439	50	with	with	ADP
easat-9011	439	51	mo	mo	PROPN
easat-9011	439	52	(	(	PUNCT
easat-9011	439	53	coefficient	coefficient	NOUN
easat-9011	439	54	)	)	PUNCT
easat-9011	439	55	direct	direct	ADJ
easat-9011	439	56	model	model	NOUN
easat-9011	439	57	(	(	PUNCT
easat-9011	439	58	significance	significance	NOUN
easat-9011	439	59	)	)	PUNCT
easat-9011	439	60	moderated	moderated	ADJ
easat-9011	439	61	model	model	NOUN
easat-9011	439	62	(	(	PUNCT
easat-9011	439	63	significance	significance	NOUN
easat-9011	439	64	)	)	PUNCT
easat-9011	439	65	bosize	bosize	VERB
easat-9011	439	66	0.001	0.001	NUM
easat-9011	439	67	0.016	0.016	NUM
easat-9011	439	68	p	p	ADJ
easat-9011	439	69	-	-	PUNCT
easat-9011	439	70	value	value	NOUN
easat-9011	439	71	=	=	NOUN
easat-9011	439	72	0.702	0.702	NUM
easat-9011	439	73	;	;	PUNCT
easat-9011	439	74	not	not	PART
easat-9011	439	75	significant	significant	ADJ
easat-9011	439	76	p	p	ADJ
easat-9011	439	77	-	-	PUNCT
easat-9011	439	78	value	value	NOUN
easat-9011	439	79	=	=	NOUN
easat-9011	439	80	0.025	0.025	NUM
easat-9011	439	81	;	;	PUNCT
easat-9011	439	82	significant	significant	ADJ
easat-9011	439	83	dcomp	dcomp	PROPN
easat-9011	439	84	-0.0253	-0.0253	PROPN
easat-9011	439	85	-0.341	-0.341	PUNCT
easat-9011	439	86	p	p	NOUN
easat-9011	439	87	-	-	PUNCT
easat-9011	439	88	value	value	NOUN
easat-9011	439	89	=	=	SYM
easat-9011	439	90	0.476	0.476	NUM
easat-9011	439	91	;	;	PUNCT
easat-9011	439	92	not	not	PART
easat-9011	439	93	significant	significant	ADJ
easat-9011	439	94	p	p	ADJ
easat-9011	439	95	-	-	PUNCT
easat-9011	439	96	value	value	NOUN
easat-9011	439	97	=	=	NOUN
easat-9011	439	98	0.812	0.812	NUM
easat-9011	439	99	;	;	PUNCT
easat-9011	439	100	not	not	PART
easat-9011	439	101	significant	significant	ADJ
easat-9011	439	102	female	female	ADJ
easat-9011	439	103	0.086	0.086	NUM
easat-9011	439	104	0.209	0.209	NUM
easat-9011	439	105	p	p	ADJ
easat-9011	439	106	-	-	PUNCT
easat-9011	439	107	value	value	NOUN
easat-9011	439	108	=	=	NOUN
easat-9011	439	109	0.052	0.052	NUM
easat-9011	439	110	;	;	PUNCT
easat-9011	439	111	marginally	marginally	ADV
easat-9011	439	112	significant	significant	ADJ
easat-9011	439	113	p	p	ADJ
easat-9011	439	114	-	-	PUNCT
easat-9011	439	115	value	value	NOUN
easat-9011	439	116	=	=	NOUN
easat-9011	439	117	0.011	0.011	NUM
easat-9011	439	118	;	;	PUNCT
easat-9011	439	119	significant	significant	ADJ
easat-9011	439	120	drem	drem	VERB
easat-9011	439	121	0.001	0.001	NUM
easat-9011	439	122	0.003	0.003	NUM
easat-9011	439	123	p	p	ADJ
easat-9011	439	124	-	-	PUNCT
easat-9011	439	125	value	value	NOUN
easat-9011	439	126	=	=	NOUN
easat-9011	439	127	0.677	0.677	NUM
easat-9011	439	128	;	;	PUNCT
easat-9011	439	129	not	not	PART
easat-9011	439	130	significant	significant	ADJ
easat-9011	439	131	p	p	ADJ
easat-9011	439	132	-	-	PUNCT
easat-9011	439	133	value	value	NOUN
easat-9011	439	134	=	=	NOUN
easat-9011	439	135	0.552	0.552	NUM
easat-9011	439	136	;	;	PUNCT
easat-9011	439	137	significant	significant	ADJ
easat-9011	439	138	ceodual	ceodual	ADJ
easat-9011	439	139	-0.022	-0.022	NOUN
easat-9011	439	140	0.000	0.000	NUM
easat-9011	439	141	p	p	ADJ
easat-9011	439	142	-	-	PUNCT
easat-9011	439	143	value	value	NOUN
easat-9011	439	144	=	=	NOUN
easat-9011	439	145	0.026	0.026	NUM
easat-9011	439	146	;	;	PUNCT
easat-9011	439	147	significant	significant	ADJ
easat-9011	439	148	p	p	ADJ
easat-9011	439	149	-	-	PUNCT
easat-9011	439	150	value	value	NOUN
easat-9011	439	151	=	=	NOUN
easat-9011	439	152	0.552	0.552	NUM
easat-9011	439	153	;	;	PUNCT
easat-9011	439	154	not	not	PART
easat-9011	439	155	significant	significant	ADJ
easat-9011	439	156	r	r	NOUN
easat-9011	439	157	-	-	PUNCT
easat-9011	439	158	square	square	ADJ
easat-9011	439	159	0.0713	0.0713	NUM
easat-9011	439	160	0.0852	0.0852	NUM
easat-9011	439	161	prob	prob	NOUN
easat-9011	439	162	>	>	X
easat-9011	439	163	f	f	PROPN
easat-9011	440	1	0.000	0.000	NUM
easat-9011	440	2	0.000	0.000	NUM
easat-9011	440	3	1811	1811	NUM
easat-9011	440	4	edelweiss	edelweiss	PROPN
easat-9011	440	5	applied	apply	VERB
easat-9011	440	6	science	science	NOUN
easat-9011	440	7	and	and	CCONJ
easat-9011	440	8	technology	technology	NOUN
easat-9011	440	9	issn	issn	PROPN
easat-9011	440	10	:	:	PUNCT
easat-9011	440	11	2576	2576	NUM
easat-9011	440	12	-	-	SYM
easat-9011	440	13	8484	8484	NUM
easat-9011	440	14	vol	vol	NOUN
easat-9011	440	15	.	.	PROPN
easat-9011	441	1	9	9	NUM
easat-9011	441	2	,	,	PUNCT
easat-9011	441	3	no	no	INTJ
easat-9011	441	4	.	.	NOUN
easat-9011	441	5	7	7	NUM
easat-9011	441	6	:	:	SYM
easat-9011	441	7	1797	1797	NUM
easat-9011	441	8	-	-	SYM
easat-9011	441	9	1815	1815	NUM
easat-9011	441	10	,	,	PUNCT
easat-9011	441	11	2025	2025	NUM
easat-9011	441	12	doi	doi	NOUN
easat-9011	441	13	:	:	PUNCT
easat-9011	441	14	10.55214/2576	10.55214/2576	NUM
easat-9011	441	15	-	-	NUM
easat-9011	441	16	8484.v9i7.9011	8484.v9i7.9011	NUM
easat-9011	441	17	©	©	PROPN
easat-9011	441	18	2025	2025	NUM
easat-9011	441	19	by	by	ADP
easat-9011	441	20	the	the	DET
easat-9011	441	21	authors	author	NOUN
easat-9011	441	22	;	;	PUNCT
easat-9011	441	23	licensee	licensee	PROPN
easat-9011	441	24	learning	learn	VERB
easat-9011	441	25	gate	gate	NOUN
easat-9011	441	26	practices	practice	NOUN
easat-9011	441	27	.	.	PUNCT
easat-9011	442	1	the	the	DET
easat-9011	442	2	interaction	interaction	NOUN
easat-9011	442	3	between	between	ADP
easat-9011	442	4	director	director	NOUN
easat-9011	442	5	remuneration	remuneration	NOUN
easat-9011	442	6	and	and	CCONJ
easat-9011	442	7	mo	mo	PROPN
easat-9011	442	8	is	be	AUX
easat-9011	442	9	positive	positive	ADJ
easat-9011	442	10	and	and	CCONJ
easat-9011	442	11	significant	significant	ADJ
easat-9011	442	12	(	(	PUNCT
easat-9011	442	13	coefficient	coefficient	NOUN
easat-9011	442	14	=	=	NOUN
easat-9011	442	15	0.00441	0.00441	NUM
easat-9011	442	16	,	,	PUNCT
easat-9011	442	17	p	p	NOUN
easat-9011	442	18	=	=	NOUN
easat-9011	442	19	0.001	0.001	NUM
easat-9011	442	20	)	)	PUNCT
easat-9011	442	21	,	,	PUNCT
easat-9011	442	22	indicating	indicate	VERB
easat-9011	442	23	that	that	SCONJ
easat-9011	442	24	higher	high	ADJ
easat-9011	442	25	remuneration	remuneration	NOUN
easat-9011	442	26	,	,	PUNCT
easat-9011	442	27	when	when	SCONJ
easat-9011	442	28	paired	pair	VERB
easat-9011	442	29	with	with	ADP
easat-9011	442	30	strong	strong	ADJ
easat-9011	442	31	mo	mo	PROPN
easat-9011	442	32	,	,	PUNCT
easat-9011	442	33	leads	lead	VERB
easat-9011	442	34	to	to	ADP
easat-9011	442	35	increased	increase	VERB
easat-9011	442	36	etr	etr	PROPN
easat-9011	442	37	and	and	CCONJ
easat-9011	442	38	encourages	encourage	VERB
easat-9011	442	39	more	more	ADV
easat-9011	442	40	compliant	compliant	ADJ
easat-9011	442	41	tax	tax	NOUN
easat-9011	442	42	behavior	behavior	NOUN
easat-9011	442	43	.	.	PUNCT
easat-9011	443	1	the	the	DET
easat-9011	443	2	interaction	interaction	NOUN
easat-9011	443	3	between	between	ADP
easat-9011	443	4	ceo	ceo	NOUN
easat-9011	443	5	duality	duality	NOUN
easat-9011	443	6	and	and	CCONJ
easat-9011	443	7	mo	mo	NOUN
easat-9011	443	8	is	be	AUX
easat-9011	443	9	statistically	statistically	ADV
easat-9011	443	10	insignificant	insignificant	ADJ
easat-9011	443	11	(	(	PUNCT
easat-9011	443	12	coefficient	coefficient	NOUN
easat-9011	443	13	=	=	NOUN
easat-9011	443	14	−0.04623	−0.04623	NOUN
easat-9011	443	15	,	,	PUNCT
easat-9011	443	16	p	p	NOUN
easat-9011	443	17	=	=	NOUN
easat-9011	443	18	0.552	0.552	NUM
easat-9011	443	19	)	)	PUNCT
easat-9011	443	20	,	,	PUNCT
easat-9011	443	21	indicating	indicate	VERB
easat-9011	443	22	that	that	SCONJ
easat-9011	443	23	mo	mo	PROPN
easat-9011	443	24	does	do	AUX
easat-9011	443	25	not	not	PART
easat-9011	443	26	moderate	moderate	VERB
easat-9011	443	27	the	the	DET
easat-9011	443	28	relationship	relationship	NOUN
easat-9011	443	29	between	between	ADP
easat-9011	443	30	ceo	ceo	NOUN
easat-9011	443	31	duality	duality	NOUN
easat-9011	443	32	and	and	CCONJ
easat-9011	443	33	etr	etr	PROPN
easat-9011	443	34	.	.	PUNCT
easat-9011	444	1	external	external	ADJ
easat-9011	444	2	governance	governance	NOUN
easat-9011	444	3	factors	factor	NOUN
easat-9011	444	4	appear	appear	VERB
easat-9011	444	5	more	more	ADV
easat-9011	444	6	influential	influential	ADJ
easat-9011	444	7	in	in	ADP
easat-9011	444	8	this	this	DET
easat-9011	444	9	context	context	NOUN
easat-9011	444	10	.	.	PUNCT
easat-9011	445	1	regression	regression	NOUN
easat-9011	445	2	results	result	NOUN
easat-9011	445	3	revealed	reveal	VERB
easat-9011	445	4	that	that	SCONJ
easat-9011	445	5	profitability	profitability	NOUN
easat-9011	445	6	,	,	PUNCT
easat-9011	445	7	leverage	leverage	NOUN
easat-9011	445	8	,	,	PUNCT
easat-9011	445	9	female	female	ADJ
easat-9011	445	10	directors	director	NOUN
easat-9011	445	11	,	,	PUNCT
easat-9011	445	12	ceo	ceo	NOUN
easat-9011	445	13	duality	duality	NOUN
easat-9011	445	14	,	,	PUNCT
easat-9011	445	15	and	and	CCONJ
easat-9011	445	16	managerial	managerial	ADJ
easat-9011	445	17	ownership	ownership	NOUN
easat-9011	445	18	significantly	significantly	ADV
easat-9011	445	19	affect	affect	VERB
easat-9011	445	20	etr	etr	PROPN
easat-9011	445	21	,	,	PUNCT
easat-9011	445	22	while	while	SCONJ
easat-9011	445	23	board	board	NOUN
easat-9011	445	24	size	size	NOUN
easat-9011	445	25	,	,	PUNCT
easat-9011	445	26	director	director	NOUN
easat-9011	445	27	competency	competency	NOUN
easat-9011	445	28	,	,	PUNCT
easat-9011	445	29	and	and	CCONJ
easat-9011	445	30	remuneration	remuneration	NOUN
easat-9011	445	31	did	do	VERB
easat-9011	445	32	not	not	PART
easat-9011	445	33	.	.	PUNCT
easat-9011	446	1	mo	mo	PROPN
easat-9011	446	2	moderated	moderated	ADJ
easat-9011	446	3	relationships	relationship	NOUN
easat-9011	446	4	with	with	ADP
easat-9011	446	5	board	board	NOUN
easat-9011	446	6	size	size	NOUN
easat-9011	446	7	,	,	PUNCT
easat-9011	446	8	female	female	ADJ
easat-9011	446	9	directors	director	NOUN
easat-9011	446	10	,	,	PUNCT
easat-9011	446	11	and	and	CCONJ
easat-9011	446	12	remuneration	remuneration	NOUN
easat-9011	446	13	,	,	PUNCT
easat-9011	446	14	highlighting	highlight	VERB
easat-9011	446	15	its	its	PRON
easat-9011	446	16	complex	complex	ADJ
easat-9011	446	17	role	role	NOUN
easat-9011	446	18	in	in	ADP
easat-9011	446	19	tax	tax	NOUN
easat-9011	446	20	planning	planning	NOUN
easat-9011	446	21	.	.	PUNCT
easat-9011	447	1	5	5	X
easat-9011	447	2	.	.	X
easat-9011	447	3	conclusion	conclusion	NOUN
easat-9011	447	4	this	this	DET
easat-9011	447	5	study	study	NOUN
easat-9011	447	6	empirically	empirically	ADV
easat-9011	447	7	investigates	investigate	VERB
easat-9011	447	8	the	the	DET
easat-9011	447	9	direct	direct	ADJ
easat-9011	447	10	relationship	relationship	NOUN
easat-9011	447	11	between	between	ADP
easat-9011	447	12	corporate	corporate	ADJ
easat-9011	447	13	tax	tax	NOUN
easat-9011	447	14	avoidance	avoidance	NOUN
easat-9011	447	15	,	,	PUNCT
easat-9011	447	16	represented	represent	VERB
easat-9011	447	17	by	by	ADP
easat-9011	447	18	the	the	DET
easat-9011	447	19	effective	effective	ADJ
easat-9011	447	20	tax	tax	NOUN
easat-9011	447	21	rate	rate	NOUN
easat-9011	447	22	and	and	CCONJ
easat-9011	447	23	selected	select	VERB
easat-9011	447	24	financial	financial	ADJ
easat-9011	447	25	indicators	indicator	NOUN
easat-9011	447	26	and	and	CCONJ
easat-9011	447	27	governance	governance	NOUN
easat-9011	447	28	mechanisms	mechanism	NOUN
easat-9011	447	29	among	among	ADP
easat-9011	447	30	malaysian	malaysian	ADJ
easat-9011	447	31	public	public	ADJ
easat-9011	447	32	-	-	PUNCT
easat-9011	447	33	listed	list	VERB
easat-9011	447	34	firms	firm	NOUN
easat-9011	447	35	from	from	ADP
easat-9011	447	36	2021	2021	NUM
easat-9011	447	37	to	to	ADP
easat-9011	447	38	2023	2023	NUM
easat-9011	447	39	.	.	PUNCT
easat-9011	448	1	grounded	ground	VERB
easat-9011	448	2	in	in	ADP
easat-9011	448	3	agency	agency	NOUN
easat-9011	448	4	theory	theory	NOUN
easat-9011	448	5	,	,	PUNCT
easat-9011	448	6	the	the	DET
easat-9011	448	7	research	research	NOUN
easat-9011	448	8	assesses	assess	VERB
easat-9011	448	9	whether	whether	SCONJ
easat-9011	448	10	firm	firm	ADJ
easat-9011	448	11	-	-	PUNCT
easat-9011	448	12	specific	specific	ADJ
easat-9011	448	13	financial	financial	ADJ
easat-9011	448	14	performance	performance	NOUN
easat-9011	448	15	(	(	PUNCT
easat-9011	448	16	profitability	profitability	NOUN
easat-9011	448	17	and	and	CCONJ
easat-9011	448	18	leverage	leverage	NOUN
easat-9011	448	19	)	)	PUNCT
easat-9011	448	20	and	and	CCONJ
easat-9011	448	21	governance	governance	NOUN
easat-9011	448	22	attributes	attribute	NOUN
easat-9011	448	23	(	(	PUNCT
easat-9011	448	24	board	board	NOUN
easat-9011	448	25	size	size	NOUN
easat-9011	448	26	,	,	PUNCT
easat-9011	448	27	director	director	NOUN
easat-9011	448	28	competency	competency	NOUN
easat-9011	448	29	,	,	PUNCT
easat-9011	448	30	female	female	ADJ
easat-9011	448	31	board	board	NOUN
easat-9011	448	32	representation	representation	NOUN
easat-9011	448	33	,	,	PUNCT
easat-9011	448	34	director	director	NOUN
easat-9011	448	35	remuneration	remuneration	NOUN
easat-9011	448	36	,	,	PUNCT
easat-9011	448	37	and	and	CCONJ
easat-9011	448	38	ceo	ceo	NOUN
easat-9011	448	39	duality	duality	NOUN
easat-9011	448	40	)	)	PUNCT
easat-9011	448	41	influence	influence	NOUN
easat-9011	448	42	tax	tax	NOUN
easat-9011	448	43	behaviour	behaviour	NOUN
easat-9011	448	44	[	[	X
easat-9011	448	45	28	28	NUM
easat-9011	448	46	]	]	PUNCT
easat-9011	448	47	.	.	PUNCT
easat-9011	449	1	findings	finding	NOUN
easat-9011	449	2	reveal	reveal	VERB
easat-9011	449	3	that	that	SCONJ
easat-9011	449	4	tax	tax	NOUN
easat-9011	449	5	avoidance	avoidance	NOUN
easat-9011	449	6	in	in	ADP
easat-9011	449	7	malaysia	malaysia	PROPN
easat-9011	449	8	is	be	AUX
easat-9011	449	9	significantly	significantly	ADV
easat-9011	449	10	shaped	shape	VERB
easat-9011	449	11	by	by	ADP
easat-9011	449	12	financial	financial	ADJ
easat-9011	449	13	and	and	CCONJ
easat-9011	449	14	governance	governance	NOUN
easat-9011	449	15	factors	factor	NOUN
easat-9011	449	16	.	.	PUNCT
easat-9011	450	1	using	use	VERB
easat-9011	450	2	pcse	pcse	NOUN
easat-9011	450	3	regression	regression	NOUN
easat-9011	450	4	,	,	PUNCT
easat-9011	450	5	the	the	DET
easat-9011	450	6	analysis	analysis	NOUN
easat-9011	450	7	shows	show	VERB
easat-9011	450	8	that	that	SCONJ
easat-9011	450	9	profitability	profitability	NOUN
easat-9011	450	10	,	,	PUNCT
easat-9011	450	11	measured	measure	VERB
easat-9011	450	12	by	by	ADP
easat-9011	450	13	return	return	NOUN
easat-9011	450	14	on	on	ADP
easat-9011	450	15	equity	equity	NOUN
easat-9011	450	16	,	,	PUNCT
easat-9011	450	17	is	be	AUX
easat-9011	450	18	negatively	negatively	ADV
easat-9011	450	19	associated	associate	VERB
easat-9011	450	20	with	with	ADP
easat-9011	450	21	effective	effective	ADJ
easat-9011	450	22	tax	tax	NOUN
easat-9011	450	23	rate	rate	NOUN
easat-9011	450	24	.	.	PUNCT
easat-9011	451	1	this	this	PRON
easat-9011	451	2	confirms	confirm	VERB
easat-9011	451	3	that	that	SCONJ
easat-9011	451	4	highly	highly	ADV
easat-9011	451	5	profitable	profitable	ADJ
easat-9011	451	6	firms	firm	NOUN
easat-9011	451	7	are	be	AUX
easat-9011	451	8	more	more	ADV
easat-9011	451	9	likely	likely	ADJ
easat-9011	451	10	to	to	PART
easat-9011	451	11	engage	engage	VERB
easat-9011	451	12	in	in	ADP
easat-9011	451	13	tax	tax	NOUN
easat-9011	451	14	minimization	minimization	NOUN
easat-9011	451	15	strategies	strategy	NOUN
easat-9011	451	16	.	.	PUNCT
easat-9011	452	1	this	this	DET
easat-9011	452	2	behaviour	behaviour	NOUN
easat-9011	452	3	aligns	align	VERB
easat-9011	452	4	with	with	ADP
easat-9011	452	5	agency	agency	NOUN
easat-9011	452	6	theory	theory	NOUN
easat-9011	452	7	,	,	PUNCT
easat-9011	452	8	which	which	PRON
easat-9011	452	9	posits	posit	VERB
easat-9011	452	10	that	that	SCONJ
easat-9011	452	11	managers	manager	NOUN
easat-9011	452	12	in	in	ADP
easat-9011	452	13	profitable	profitable	ADJ
easat-9011	452	14	firms	firm	NOUN
easat-9011	452	15	may	may	AUX
easat-9011	452	16	adopt	adopt	VERB
easat-9011	452	17	aggressive	aggressive	ADJ
easat-9011	452	18	tax	tax	NOUN
easat-9011	452	19	strategies	strategy	NOUN
easat-9011	452	20	to	to	PART
easat-9011	452	21	enhance	enhance	VERB
easat-9011	452	22	performance	performance	NOUN
easat-9011	452	23	[	[	X
easat-9011	452	24	8	8	NUM
easat-9011	452	25	,	,	PUNCT
easat-9011	452	26	67	67	NUM
easat-9011	452	27	]	]	PUNCT
easat-9011	452	28	.	.	PUNCT
easat-9011	453	1	despite	despite	SCONJ
easat-9011	453	2	the	the	DET
easat-9011	453	3	conventional	conventional	ADJ
easat-9011	453	4	wisdom	wisdom	NOUN
easat-9011	453	5	that	that	SCONJ
easat-9011	453	6	debt	debt	NOUN
easat-9011	453	7	financing	financing	NOUN
easat-9011	453	8	allows	allow	VERB
easat-9011	453	9	for	for	ADP
easat-9011	453	10	tax	tax	NOUN
easat-9011	453	11	shelters	shelter	NOUN
easat-9011	453	12	through	through	ADP
easat-9011	453	13	interest	interest	NOUN
easat-9011	453	14	deductibility	deductibility	NOUN
easat-9011	453	15	,	,	PUNCT
easat-9011	453	16	a	a	DET
easat-9011	453	17	study	study	NOUN
easat-9011	453	18	by	by	ADP
easat-9011	453	19	ali	ali	PROPN
easat-9011	453	20	,	,	PUNCT
easat-9011	453	21	et	et	PROPN
easat-9011	453	22	al	al	PROPN
easat-9011	453	23	.	.	PUNCT
easat-9011	454	1	[	[	X
easat-9011	454	2	34	34	NUM
easat-9011	454	3	]	]	PUNCT
easat-9011	454	4	found	find	VERB
easat-9011	454	5	that	that	SCONJ
easat-9011	454	6	leverage	leverage	NOUN
easat-9011	454	7	correlates	correlate	VERB
easat-9011	454	8	positively	positively	ADV
easat-9011	454	9	with	with	ADP
easat-9011	454	10	the	the	DET
easat-9011	454	11	effective	effective	ADJ
easat-9011	454	12	tax	tax	NOUN
easat-9011	454	13	rate	rate	NOUN
easat-9011	454	14	.	.	PUNCT
easat-9011	455	1	the	the	DET
easat-9011	455	2	advantages	advantage	NOUN
easat-9011	455	3	of	of	ADP
easat-9011	455	4	debt	debt	NOUN
easat-9011	455	5	-	-	PUNCT
easat-9011	455	6	based	base	VERB
easat-9011	455	7	tax	tax	NOUN
easat-9011	455	8	planning	planning	NOUN
easat-9011	455	9	may	may	AUX
easat-9011	455	10	be	be	AUX
easat-9011	455	11	limited	limit	VERB
easat-9011	455	12	in	in	ADP
easat-9011	455	13	malaysia	malaysia	PROPN
easat-9011	455	14	due	due	ADP
easat-9011	455	15	to	to	ADP
easat-9011	455	16	legislative	legislative	ADJ
easat-9011	455	17	constraints	constraint	NOUN
easat-9011	455	18	or	or	CCONJ
easat-9011	455	19	creditor	creditor	NOUN
easat-9011	455	20	scrutiny	scrutiny	NOUN
easat-9011	455	21	[	[	X
easat-9011	455	22	68	68	NUM
easat-9011	455	23	]	]	PUNCT
easat-9011	455	24	.	.	PUNCT
easat-9011	456	1	another	another	DET
easat-9011	456	2	possibility	possibility	NOUN
easat-9011	456	3	is	be	AUX
easat-9011	456	4	that	that	SCONJ
easat-9011	456	5	heavily	heavily	ADV
easat-9011	456	6	indebted	indebted	ADJ
easat-9011	456	7	companies	company	NOUN
easat-9011	456	8	will	will	AUX
easat-9011	456	9	pay	pay	VERB
easat-9011	456	10	more	more	ADJ
easat-9011	456	11	in	in	ADP
easat-9011	456	12	taxes	taxis	NOUN
easat-9011	456	13	since	since	SCONJ
easat-9011	456	14	they	they	PRON
easat-9011	456	15	are	be	AUX
easat-9011	456	16	being	be	AUX
easat-9011	456	17	prudent	prudent	ADJ
easat-9011	456	18	with	with	ADP
easat-9011	456	19	their	their	PRON
easat-9011	456	20	money	money	NOUN
easat-9011	456	21	to	to	PART
easat-9011	456	22	keep	keep	VERB
easat-9011	456	23	their	their	PRON
easat-9011	456	24	credit	credit	NOUN
easat-9011	456	25	ratings	rating	NOUN
easat-9011	456	26	intact	intact	ADJ
easat-9011	457	1	[	[	X
easat-9011	457	2	60	60	NUM
easat-9011	457	3	]	]	PUNCT
easat-9011	457	4	.	.	PUNCT
easat-9011	458	1	a	a	DET
easat-9011	458	2	slightly	slightly	ADV
easat-9011	458	3	positive	positive	ADJ
easat-9011	458	4	correlation	correlation	NOUN
easat-9011	458	5	between	between	ADP
easat-9011	458	6	female	female	ADJ
easat-9011	458	7	board	board	NOUN
easat-9011	458	8	representation	representation	NOUN
easat-9011	458	9	and	and	CCONJ
easat-9011	458	10	effective	effective	ADJ
easat-9011	458	11	tax	tax	NOUN
easat-9011	458	12	rate	rate	NOUN
easat-9011	458	13	suggests	suggest	VERB
easat-9011	458	14	that	that	SCONJ
easat-9011	458	15	companies	company	NOUN
easat-9011	458	16	with	with	ADP
easat-9011	458	17	more	more	ADJ
easat-9011	458	18	gender	gender	NOUN
easat-9011	458	19	diversity	diversity	NOUN
easat-9011	458	20	in	in	ADP
easat-9011	458	21	their	their	PRON
easat-9011	458	22	leadership	leadership	NOUN
easat-9011	458	23	are	be	AUX
easat-9011	458	24	less	less	ADV
easat-9011	458	25	likely	likely	ADJ
easat-9011	458	26	to	to	PART
easat-9011	458	27	engage	engage	VERB
easat-9011	458	28	in	in	ADP
easat-9011	458	29	aggressive	aggressive	ADJ
easat-9011	458	30	tax	tax	NOUN
easat-9011	458	31	avoidance	avoidance	NOUN
easat-9011	458	32	strategies	strategy	NOUN
easat-9011	458	33	.	.	PUNCT
easat-9011	459	1	according	accord	VERB
easat-9011	459	2	to	to	ADP
easat-9011	459	3	previous	previous	ADJ
easat-9011	459	4	research	research	NOUN
easat-9011	459	5	[	[	X
easat-9011	459	6	11	11	NUM
easat-9011	459	7	]	]	PUNCT
easat-9011	459	8	female	female	ADJ
easat-9011	459	9	directors	director	NOUN
easat-9011	459	10	are	be	AUX
easat-9011	459	11	more	more	ADV
easat-9011	459	12	likely	likely	ADJ
easat-9011	459	13	to	to	PART
easat-9011	459	14	be	be	AUX
easat-9011	459	15	cautious	cautious	ADJ
easat-9011	459	16	and	and	CCONJ
easat-9011	459	17	ethically	ethically	ADV
easat-9011	459	18	sensitive	sensitive	ADJ
easat-9011	459	19	.	.	PUNCT
easat-9011	460	1	the	the	DET
easat-9011	460	2	conclusion	conclusion	NOUN
easat-9011	460	3	has	have	VERB
easat-9011	460	4	policy	policy	NOUN
easat-9011	460	5	implications	implication	NOUN
easat-9011	460	6	for	for	ADP
easat-9011	460	7	promoting	promote	VERB
easat-9011	460	8	gender	gender	NOUN
easat-9011	460	9	diversity	diversity	NOUN
easat-9011	460	10	as	as	ADP
easat-9011	460	11	an	an	DET
easat-9011	460	12	effective	effective	ADJ
easat-9011	460	13	practice	practice	NOUN
easat-9011	460	14	in	in	ADP
easat-9011	460	15	governance	governance	NOUN
easat-9011	460	16	even	even	ADV
easat-9011	460	17	though	though	SCONJ
easat-9011	460	18	it	it	PRON
easat-9011	460	19	is	be	AUX
easat-9011	460	20	marginal	marginal	ADJ
easat-9011	460	21	.	.	PUNCT
easat-9011	461	1	ceo	ceo	NOUN
easat-9011	461	2	duality	duality	NOUN
easat-9011	461	3	has	have	VERB
easat-9011	461	4	a	a	DET
easat-9011	461	5	significant	significant	ADJ
easat-9011	461	6	negative	negative	ADJ
easat-9011	461	7	relationship	relationship	NOUN
easat-9011	461	8	with	with	ADP
easat-9011	461	9	effective	effective	ADJ
easat-9011	461	10	tax	tax	NOUN
easat-9011	461	11	rate	rate	NOUN
easat-9011	461	12	which	which	PRON
easat-9011	461	13	indicates	indicate	VERB
easat-9011	461	14	that	that	SCONJ
easat-9011	461	15	power	power	NOUN
easat-9011	461	16	intensity	intensity	NOUN
easat-9011	461	17	in	in	ADP
easat-9011	461	18	a	a	DET
easat-9011	461	19	sole	sole	ADJ
easat-9011	461	20	leadership	leadership	NOUN
easat-9011	461	21	role	role	NOUN
easat-9011	461	22	increases	increase	VERB
easat-9011	461	23	tax	tax	NOUN
easat-9011	461	24	avoidance	avoidance	NOUN
easat-9011	461	25	.	.	PUNCT
easat-9011	462	1	this	this	PRON
easat-9011	462	2	reflects	reflect	VERB
easat-9011	462	3	agency	agency	NOUN
easat-9011	462	4	concerns	concern	NOUN
easat-9011	462	5	that	that	PRON
easat-9011	462	6	reduced	reduce	VERB
easat-9011	462	7	board	board	NOUN
easat-9011	462	8	independence	independence	NOUN
easat-9011	462	9	can	can	AUX
easat-9011	462	10	lead	lead	VERB
easat-9011	462	11	to	to	ADP
easat-9011	462	12	weakened	weaken	VERB
easat-9011	462	13	oversight	oversight	NOUN
easat-9011	462	14	and	and	CCONJ
easat-9011	462	15	opportunistic	opportunistic	ADJ
easat-9011	462	16	managerial	managerial	ADJ
easat-9011	462	17	behavior	behavior	NOUN
easat-9011	462	18	[	[	X
easat-9011	462	19	69	69	NUM
easat-9011	462	20	,	,	PUNCT
easat-9011	462	21	70	70	NUM
easat-9011	462	22	]	]	PUNCT
easat-9011	462	23	.	.	PUNCT
easat-9011	463	1	however	however	ADV
easat-9011	463	2	,	,	PUNCT
easat-9011	463	3	there	there	PRON
easat-9011	463	4	is	be	VERB
easat-9011	463	5	no	no	DET
easat-9011	463	6	statistically	statistically	ADV
easat-9011	463	7	significant	significant	ADJ
easat-9011	463	8	relationship	relationship	NOUN
easat-9011	463	9	between	between	ADP
easat-9011	463	10	board	board	NOUN
easat-9011	463	11	size	size	NOUN
easat-9011	463	12	,	,	PUNCT
easat-9011	463	13	director	director	NOUN
easat-9011	463	14	competency	competency	NOUN
easat-9011	463	15	,	,	PUNCT
easat-9011	463	16	or	or	CCONJ
easat-9011	463	17	compensation	compensation	NOUN
easat-9011	463	18	,	,	PUNCT
easat-9011	463	19	indicating	indicate	VERB
easat-9011	463	20	that	that	SCONJ
easat-9011	463	21	these	these	DET
easat-9011	463	22	variables	variable	NOUN
easat-9011	463	23	may	may	AUX
easat-9011	463	24	not	not	PART
easat-9011	463	25	have	have	VERB
easat-9011	463	26	separate	separate	ADJ
easat-9011	463	27	effects	effect	NOUN
easat-9011	463	28	on	on	ADP
easat-9011	463	29	tax	tax	NOUN
easat-9011	463	30	strategies	strategy	NOUN
easat-9011	463	31	in	in	ADP
easat-9011	463	32	this	this	DET
easat-9011	463	33	setting	setting	NOUN
easat-9011	463	34	[	[	X
easat-9011	463	35	3	3	NUM
easat-9011	463	36	]	]	PUNCT
easat-9011	463	37	.	.	PUNCT
easat-9011	464	1	the	the	DET
easat-9011	464	2	extended	extended	ADJ
easat-9011	464	3	model	model	NOUN
easat-9011	464	4	's	's	PART
easat-9011	464	5	introduction	introduction	NOUN
easat-9011	464	6	of	of	ADP
easat-9011	464	7	managerial	managerial	ADJ
easat-9011	464	8	ownership	ownership	NOUN
easat-9011	464	9	correlates	correlate	VERB
easat-9011	464	10	negatively	negatively	ADV
easat-9011	464	11	with	with	ADP
easat-9011	464	12	effective	effective	ADJ
easat-9011	464	13	tax	tax	NOUN
easat-9011	464	14	rate	rate	NOUN
easat-9011	464	15	.	.	PUNCT
easat-9011	465	1	owners	owner	NOUN
easat-9011	465	2	that	that	PRON
easat-9011	465	3	manage	manage	VERB
easat-9011	465	4	a	a	DET
easat-9011	465	5	company	company	NOUN
easat-9011	465	6	tend	tend	VERB
easat-9011	465	7	to	to	PART
easat-9011	465	8	prioritize	prioritize	VERB
easat-9011	465	9	the	the	DET
easat-9011	465	10	interests	interest	NOUN
easat-9011	465	11	of	of	ADP
easat-9011	465	12	shareholders	shareholder	NOUN
easat-9011	465	13	,	,	PUNCT
easat-9011	465	14	such	such	ADJ
easat-9011	465	15	as	as	ADP
easat-9011	465	16	minimizing	minimize	VERB
easat-9011	465	17	taxes	taxis	NOUN
easat-9011	465	18	,	,	PUNCT
easat-9011	465	19	as	as	SCONJ
easat-9011	465	20	highlighted	highlight	VERB
easat-9011	465	21	in	in	ADP
easat-9011	465	22	agency	agency	NOUN
easat-9011	465	23	theory	theory	NOUN
easat-9011	465	24	[	[	X
easat-9011	465	25	11	11	NUM
easat-9011	465	26	,	,	PUNCT
easat-9011	465	27	71	71	NUM
easat-9011	465	28	]	]	PUNCT
easat-9011	465	29	.	.	PUNCT
easat-9011	466	1	it	it	PRON
easat-9011	466	2	especially	especially	ADV
easat-9011	466	3	shows	show	VERB
easat-9011	466	4	the	the	DET
easat-9011	466	5	significance	significance	NOUN
easat-9011	466	6	of	of	ADP
easat-9011	466	7	managerial	managerial	ADJ
easat-9011	466	8	ownership	ownership	NOUN
easat-9011	466	9	in	in	ADP
easat-9011	466	10	mitigating	mitigate	VERB
easat-9011	466	11	the	the	DET
easat-9011	466	12	link	link	NOUN
easat-9011	466	13	between	between	ADP
easat-9011	466	14	governance	governance	NOUN
easat-9011	466	15	mechanisms	mechanism	NOUN
easat-9011	466	16	and	and	CCONJ
easat-9011	466	17	business	business	NOUN
easat-9011	466	18	tax	tax	NOUN
easat-9011	466	19	behavior	behavior	NOUN
easat-9011	466	20	.	.	PUNCT
easat-9011	467	1	it	it	PRON
easat-9011	467	2	is	be	AUX
easat-9011	467	3	hereby	hereby	ADV
easat-9011	467	4	proved	prove	VERB
easat-9011	467	5	that	that	SCONJ
easat-9011	467	6	if	if	SCONJ
easat-9011	467	7	managers	manager	NOUN
easat-9011	467	8	own	own	VERB
easat-9011	467	9	a	a	DET
easat-9011	467	10	significant	significant	ADJ
easat-9011	467	11	part	part	NOUN
easat-9011	467	12	of	of	ADP
easat-9011	467	13	the	the	DET
easat-9011	467	14	company	company	NOUN
easat-9011	467	15	,	,	PUNCT
easat-9011	467	16	it	it	PRON
easat-9011	467	17	’s	’	VERB
easat-9011	467	18	more	more	ADV
easat-9011	467	19	likely	likely	ADJ
easat-9011	467	20	that	that	SCONJ
easat-9011	467	21	their	their	PRON
easat-9011	467	22	interests	interest	NOUN
easat-9011	467	23	are	be	AUX
easat-9011	467	24	to	to	PART
easat-9011	467	25	be	be	AUX
easat-9011	467	26	in	in	ADP
easat-9011	467	27	line	line	NOUN
easat-9011	467	28	with	with	ADP
easat-9011	467	29	those	those	PRON
easat-9011	467	30	of	of	ADP
easat-9011	467	31	shareholders	shareholder	NOUN
easat-9011	467	32	.	.	PUNCT
easat-9011	468	1	this	this	PRON
easat-9011	468	2	can	can	AUX
easat-9011	468	3	help	help	VERB
easat-9011	468	4	solve	solve	VERB
easat-9011	468	5	agency	agency	NOUN
easat-9011	468	6	problems	problem	NOUN
easat-9011	468	7	and	and	CCONJ
easat-9011	468	8	stop	stop	VERB
easat-9011	468	9	people	people	NOUN
easat-9011	468	10	from	from	ADP
easat-9011	468	11	planning	plan	VERB
easat-9011	468	12	aggressive	aggressive	ADJ
easat-9011	468	13	tax	tax	NOUN
easat-9011	468	14	strategies	strategy	NOUN
easat-9011	468	15	.	.	PUNCT
easat-9011	469	1	however	however	ADV
easat-9011	469	2	,	,	PUNCT
easat-9011	469	3	when	when	SCONJ
easat-9011	469	4	ownership	ownership	NOUN
easat-9011	469	5	is	be	AUX
easat-9011	469	6	too	too	ADV
easat-9011	469	7	concentrated	concentrated	ADJ
easat-9011	469	8	in	in	ADP
easat-9011	469	9	the	the	DET
easat-9011	469	10	hands	hand	NOUN
easat-9011	469	11	of	of	ADP
easat-9011	469	12	senior	senior	ADJ
easat-9011	469	13	executives	executive	NOUN
easat-9011	469	14	,	,	PUNCT
easat-9011	469	15	governance	governance	NOUN
easat-9011	469	16	systems	system	NOUN
easat-9011	469	17	may	may	AUX
easat-9011	469	18	not	not	PART
easat-9011	469	19	work	work	VERB
easat-9011	469	20	as	as	ADV
easat-9011	469	21	well	well	ADV
easat-9011	469	22	,	,	PUNCT
easat-9011	469	23	especially	especially	ADV
easat-9011	469	24	if	if	SCONJ
easat-9011	469	25	board	board	NOUN
easat-9011	469	26	scrutiny	scrutiny	NOUN
easat-9011	469	27	is	be	AUX
easat-9011	469	28	poor	poor	ADJ
easat-9011	469	29	.	.	PUNCT
easat-9011	470	1	this	this	PRON
easat-9011	470	2	makes	make	VERB
easat-9011	470	3	it	it	PRON
easat-9011	470	4	more	more	ADV
easat-9011	470	5	likely	likely	ADJ
easat-9011	470	6	that	that	SCONJ
easat-9011	470	7	people	people	NOUN
easat-9011	470	8	may	may	AUX
easat-9011	470	9	avoid	avoid	VERB
easat-9011	470	10	paying	pay	VERB
easat-9011	470	11	taxes	taxis	NOUN
easat-9011	470	12	.	.	PUNCT
easat-9011	471	1	this	this	DET
easat-9011	471	2	dynamic	dynamic	NOUN
easat-9011	471	3	is	be	AUX
easat-9011	471	4	especially	especially	ADV
easat-9011	471	5	important	important	ADJ
easat-9011	471	6	in	in	ADP
easat-9011	471	7	malaysia	malaysia	PROPN
easat-9011	471	8	,	,	PUNCT
easat-9011	471	9	where	where	SCONJ
easat-9011	471	10	family	family	NOUN
easat-9011	471	11	-	-	PUNCT
easat-9011	471	12	owned	own	VERB
easat-9011	471	13	businesses	business	NOUN
easat-9011	471	14	and	and	CCONJ
easat-9011	471	15	concentrated	concentrated	ADJ
easat-9011	471	16	ownership	ownership	NOUN
easat-9011	471	17	structures	structure	NOUN
easat-9011	471	18	are	be	AUX
easat-9011	471	19	prominent	prominent	ADJ
easat-9011	471	20	.	.	PUNCT
easat-9011	472	1	these	these	DET
easat-9011	472	2	arrangements	arrangement	NOUN
easat-9011	472	3	often	often	ADV
easat-9011	472	4	change	change	VERB
easat-9011	472	5	the	the	DET
easat-9011	472	6	way	way	NOUN
easat-9011	472	7	people	people	NOUN
easat-9011	472	8	rule	rule	VERB
easat-9011	472	9	[	[	X
easat-9011	472	10	2	2	NUM
easat-9011	472	11	]	]	PUNCT
easat-9011	472	12	.	.	PUNCT
easat-9011	473	1	one	one	NUM
easat-9011	473	2	possible	possible	ADJ
easat-9011	473	3	explanation	explanation	NOUN
easat-9011	473	4	for	for	ADP
easat-9011	473	5	the	the	DET
easat-9011	473	6	inverse	inverse	NOUN
easat-9011	473	7	relationship	relationship	NOUN
easat-9011	473	8	between	between	ADP
easat-9011	473	9	company	company	NOUN
easat-9011	473	10	size	size	NOUN
easat-9011	473	11	and	and	CCONJ
easat-9011	473	12	effective	effective	ADJ
easat-9011	473	13	tax	tax	NOUN
easat-9011	473	14	rates	rate	NOUN
easat-9011	473	15	,	,	PUNCT
easat-9011	473	16	when	when	SCONJ
easat-9011	473	17	1812	1812	NUM
easat-9011	473	18	edelweiss	edelweiss	PROPN
easat-9011	473	19	applied	apply	VERB
easat-9011	473	20	science	science	NOUN
easat-9011	473	21	and	and	CCONJ
easat-9011	473	22	technology	technology	NOUN
easat-9011	473	23	issn	issn	PROPN
easat-9011	473	24	:	:	PUNCT
easat-9011	473	25	2576	2576	NUM
easat-9011	473	26	-	-	SYM
easat-9011	473	27	8484	8484	NUM
easat-9011	473	28	vol	vol	NOUN
easat-9011	473	29	.	.	PROPN
easat-9011	474	1	9	9	NUM
easat-9011	474	2	,	,	PUNCT
easat-9011	474	3	no	no	INTJ
easat-9011	474	4	.	.	NOUN
easat-9011	474	5	7	7	NUM
easat-9011	474	6	:	:	SYM
easat-9011	474	7	1797	1797	NUM
easat-9011	474	8	-	-	SYM
easat-9011	474	9	1815	1815	NUM
easat-9011	474	10	,	,	PUNCT
easat-9011	474	11	2025	2025	NUM
easat-9011	474	12	doi	doi	NOUN
easat-9011	474	13	:	:	PUNCT
easat-9011	474	14	10.55214/2576	10.55214/2576	NUM
easat-9011	474	15	-	-	NUM
easat-9011	474	16	8484.v9i7.9011	8484.v9i7.9011	NUM
easat-9011	474	17	©	©	PROPN
easat-9011	474	18	2025	2025	NUM
easat-9011	474	19	by	by	ADP
easat-9011	474	20	the	the	DET
easat-9011	474	21	authors	author	NOUN
easat-9011	474	22	;	;	PUNCT
easat-9011	474	23	licensee	licensee	PROPN
easat-9011	474	24	learning	learning	NOUN
easat-9011	474	25	gate	gate	NOUN
easat-9011	474	26	considering	consider	VERB
easat-9011	474	27	other	other	ADJ
easat-9011	474	28	factors	factor	NOUN
easat-9011	474	29	,	,	PUNCT
easat-9011	474	30	is	be	AUX
easat-9011	474	31	that	that	SCONJ
easat-9011	474	32	larger	large	ADJ
easat-9011	474	33	companies	company	NOUN
easat-9011	474	34	tend	tend	VERB
easat-9011	474	35	to	to	PART
easat-9011	474	36	have	have	VERB
easat-9011	474	37	better	well	ADJ
easat-9011	474	38	access	access	NOUN
easat-9011	474	39	to	to	ADP
easat-9011	474	40	tax	tax	NOUN
easat-9011	474	41	specialists	specialist	NOUN
easat-9011	474	42	[	[	X
easat-9011	474	43	20	20	NUM
easat-9011	474	44	]	]	PUNCT
easat-9011	474	45	.	.	PUNCT
easat-9011	475	1	yet	yet	ADV
easat-9011	475	2	,	,	PUNCT
easat-9011	475	3	the	the	DET
easat-9011	475	4	slow	slow	ADJ
easat-9011	475	5	pace	pace	NOUN
easat-9011	475	6	of	of	ADP
easat-9011	475	7	bureaucracy	bureaucracy	NOUN
easat-9011	475	8	or	or	CCONJ
easat-9011	475	9	outdated	outdated	ADJ
easat-9011	475	10	systems	system	NOUN
easat-9011	475	11	might	might	AUX
easat-9011	475	12	explain	explain	VERB
easat-9011	475	13	the	the	DET
easat-9011	475	14	significant	significant	ADJ
easat-9011	475	15	link	link	NOUN
easat-9011	475	16	between	between	ADP
easat-9011	475	17	how	how	SCONJ
easat-9011	475	18	long	long	ADJ
easat-9011	475	19	a	a	DET
easat-9011	475	20	company	company	NOUN
easat-9011	475	21	has	have	AUX
easat-9011	475	22	been	be	AUX
easat-9011	475	23	around	around	ADV
easat-9011	475	24	and	and	CCONJ
easat-9011	475	25	the	the	DET
easat-9011	475	26	number	number	NOUN
easat-9011	475	27	of	of	ADP
easat-9011	475	28	employees	employee	NOUN
easat-9011	475	29	it	it	PRON
easat-9011	475	30	has	have	VERB
easat-9011	475	31	.	.	PUNCT
easat-9011	476	1	the	the	DET
easat-9011	476	2	findings	finding	NOUN
easat-9011	476	3	confirm	confirm	VERB
easat-9011	476	4	that	that	PRON
easat-9011	476	5	corporate	corporate	ADJ
easat-9011	476	6	tax	tax	NOUN
easat-9011	476	7	avoidance	avoidance	NOUN
easat-9011	476	8	in	in	ADP
easat-9011	476	9	malaysia	malaysia	PROPN
easat-9011	476	10	is	be	AUX
easat-9011	476	11	heavily	heavily	ADV
easat-9011	476	12	influenced	influence	VERB
easat-9011	476	13	by	by	ADP
easat-9011	476	14	financial	financial	ADJ
easat-9011	476	15	and	and	CCONJ
easat-9011	476	16	governance	governance	NOUN
easat-9011	476	17	systems	system	NOUN
easat-9011	476	18	.	.	PUNCT
easat-9011	477	1	most	most	ADV
easat-9011	477	2	important	important	ADJ
easat-9011	477	3	are	be	AUX
easat-9011	477	4	profitability	profitability	NOUN
easat-9011	477	5	,	,	PUNCT
easat-9011	477	6	leverage	leverage	NOUN
easat-9011	477	7	,	,	PUNCT
easat-9011	477	8	gender	gender	NOUN
easat-9011	477	9	diversity	diversity	NOUN
easat-9011	477	10	,	,	PUNCT
easat-9011	477	11	the	the	DET
easat-9011	477	12	number	number	NOUN
easat-9011	477	13	of	of	ADP
easat-9011	477	14	chief	chief	ADJ
easat-9011	477	15	executive	executive	ADJ
easat-9011	477	16	officers	officer	NOUN
easat-9011	477	17	,	,	PUNCT
easat-9011	477	18	and	and	CCONJ
easat-9011	477	19	the	the	DET
easat-9011	477	20	percentage	percentage	NOUN
easat-9011	477	21	of	of	ADP
easat-9011	477	22	ownership	ownership	NOUN
easat-9011	477	23	held	hold	VERB
easat-9011	477	24	by	by	ADP
easat-9011	477	25	managers	manager	NOUN
easat-9011	477	26	.	.	PUNCT
easat-9011	478	1	theoretically	theoretically	ADV
easat-9011	478	2	,	,	PUNCT
easat-9011	478	3	the	the	DET
easat-9011	478	4	study	study	NOUN
easat-9011	478	5	reinforces	reinforce	VERB
easat-9011	478	6	agency	agency	NOUN
easat-9011	478	7	theory	theory	NOUN
easat-9011	478	8	by	by	ADP
easat-9011	478	9	showing	show	VERB
easat-9011	478	10	how	how	SCONJ
easat-9011	478	11	managerial	managerial	ADJ
easat-9011	478	12	incentives	incentive	NOUN
easat-9011	478	13	and	and	CCONJ
easat-9011	478	14	governance	governance	NOUN
easat-9011	478	15	oversight	oversight	NOUN
easat-9011	478	16	shape	shape	NOUN
easat-9011	478	17	tax	tax	NOUN
easat-9011	478	18	planning	planning	NOUN
easat-9011	478	19	decisions	decision	NOUN
easat-9011	478	20	,	,	PUNCT
easat-9011	478	21	especially	especially	ADV
easat-9011	478	22	within	within	ADP
easat-9011	478	23	the	the	DET
easat-9011	478	24	institutional	institutional	ADJ
easat-9011	478	25	dynamics	dynamic	NOUN
easat-9011	478	26	of	of	ADP
easat-9011	478	27	an	an	DET
easat-9011	478	28	emerging	emerge	VERB
easat-9011	478	29	market	market	NOUN
easat-9011	478	30	[	[	X
easat-9011	478	31	28	28	NUM
easat-9011	478	32	]	]	PUNCT
easat-9011	478	33	.	.	PUNCT
easat-9011	479	1	particularly	particularly	ADV
easat-9011	479	2	,	,	PUNCT
easat-9011	479	3	how	how	SCONJ
easat-9011	479	4	the	the	DET
easat-9011	479	5	role	role	NOUN
easat-9011	479	6	of	of	ADP
easat-9011	479	7	managerial	managerial	ADJ
easat-9011	479	8	ownership	ownership	NOUN
easat-9011	479	9	is	be	AUX
easat-9011	479	10	an	an	DET
easat-9011	479	11	important	important	ADJ
easat-9011	479	12	variable	variable	NOUN
easat-9011	479	13	that	that	PRON
easat-9011	479	14	affects	affect	VERB
easat-9011	479	15	corporate	corporate	ADJ
easat-9011	479	16	governance	governance	NOUN
easat-9011	479	17	structure	structure	NOUN
easat-9011	479	18	and	and	CCONJ
easat-9011	479	19	conduct	conduct	NOUN
easat-9011	479	20	has	have	VERB
easat-9011	479	21	an	an	DET
easat-9011	479	22	influence	influence	NOUN
easat-9011	479	23	over	over	ADP
easat-9011	479	24	taxation	taxation	NOUN
easat-9011	479	25	behaviours	behaviour	NOUN
easat-9011	479	26	.	.	PUNCT
easat-9011	480	1	this	this	PRON
easat-9011	480	2	gives	give	VERB
easat-9011	480	3	a	a	DET
easat-9011	480	4	new	new	ADJ
easat-9011	480	5	insight	insight	NOUN
easat-9011	480	6	on	on	ADP
easat-9011	480	7	how	how	SCONJ
easat-9011	480	8	ownership	ownership	NOUN
easat-9011	480	9	stake	stake	NOUN
easat-9011	480	10	can	can	AUX
easat-9011	480	11	either	either	CCONJ
easat-9011	480	12	undermine	undermine	VERB
easat-9011	480	13	or	or	CCONJ
easat-9011	480	14	enhance	enhance	VERB
easat-9011	480	15	governance	governance	NOUN
easat-9011	480	16	in	in	ADP
easat-9011	480	17	tax	tax	NOUN
easat-9011	480	18	strategies	strategy	NOUN
easat-9011	480	19	for	for	ADP
easat-9011	480	20	companies	company	NOUN
easat-9011	480	21	.	.	PUNCT
easat-9011	481	1	from	from	ADP
easat-9011	481	2	a	a	DET
easat-9011	481	3	policy	policy	NOUN
easat-9011	481	4	standpoint	standpoint	NOUN
easat-9011	481	5	,	,	PUNCT
easat-9011	481	6	the	the	DET
easat-9011	481	7	study	study	NOUN
easat-9011	481	8	suggests	suggest	VERB
easat-9011	481	9	that	that	SCONJ
easat-9011	481	10	improving	improve	VERB
easat-9011	481	11	tax	tax	NOUN
easat-9011	481	12	compliance	compliance	NOUN
easat-9011	481	13	requires	require	VERB
easat-9011	481	14	both	both	PRON
easat-9011	481	15	statutory	statutory	ADJ
easat-9011	481	16	reform	reform	NOUN
easat-9011	481	17	and	and	CCONJ
easat-9011	481	18	better	well	ADJ
easat-9011	481	19	governance	governance	NOUN
easat-9011	481	20	practices	practice	NOUN
easat-9011	481	21	.	.	PUNCT
easat-9011	482	1	regulators	regulator	NOUN
easat-9011	482	2	and	and	CCONJ
easat-9011	482	3	investors	investor	NOUN
easat-9011	482	4	should	should	AUX
easat-9011	482	5	promote	promote	VERB
easat-9011	482	6	gender	gender	NOUN
easat-9011	482	7	diversity	diversity	NOUN
easat-9011	482	8	,	,	PUNCT
easat-9011	482	9	limit	limit	NOUN
easat-9011	482	10	ceo	ceo	NOUN
easat-9011	482	11	duality	duality	NOUN
easat-9011	482	12	,	,	PUNCT
easat-9011	482	13	and	and	CCONJ
easat-9011	482	14	enhance	enhance	VERB
easat-9011	482	15	transparency	transparency	NOUN
easat-9011	482	16	in	in	ADP
easat-9011	482	17	board	board	NOUN
easat-9011	482	18	functions	function	NOUN
easat-9011	482	19	.	.	PUNCT
easat-9011	483	1	also	also	ADV
easat-9011	483	2	,	,	PUNCT
easat-9011	483	3	promoting	promote	VERB
easat-9011	483	4	a	a	DET
easat-9011	483	5	balance	balance	NOUN
easat-9011	483	6	of	of	ADP
easat-9011	483	7	managerial	managerial	ADJ
easat-9011	483	8	ownership	ownership	NOUN
easat-9011	483	9	that	that	PRON
easat-9011	483	10	aligns	align	VERB
easat-9011	483	11	management	management	NOUN
easat-9011	483	12	interests	interest	NOUN
easat-9011	483	13	with	with	ADP
easat-9011	483	14	those	those	PRON
easat-9011	483	15	of	of	ADP
easat-9011	483	16	shareholders	shareholder	NOUN
easat-9011	483	17	could	could	AUX
easat-9011	483	18	make	make	VERB
easat-9011	483	19	corporate	corporate	ADJ
easat-9011	483	20	governance	governance	NOUN
easat-9011	483	21	even	even	ADV
easat-9011	483	22	stronger	strong	ADJ
easat-9011	483	23	and	and	CCONJ
easat-9011	483	24	lower	low	ADJ
easat-9011	483	25	the	the	DET
easat-9011	483	26	number	number	NOUN
easat-9011	483	27	of	of	ADP
easat-9011	483	28	people	people	NOUN
easat-9011	483	29	who	who	PRON
easat-9011	483	30	try	try	VERB
easat-9011	483	31	to	to	PART
easat-9011	483	32	avoid	avoid	VERB
easat-9011	483	33	paying	pay	VERB
easat-9011	483	34	taxes	taxis	NOUN
easat-9011	483	35	.	.	PUNCT
easat-9011	484	1	boards	board	NOUN
easat-9011	484	2	should	should	AUX
easat-9011	484	3	also	also	ADV
easat-9011	484	4	align	align	VERB
easat-9011	484	5	their	their	PRON
easat-9011	484	6	structures	structure	NOUN
easat-9011	484	7	with	with	ADP
easat-9011	484	8	broader	broad	ADJ
easat-9011	484	9	compliance	compliance	NOUN
easat-9011	484	10	goals	goal	NOUN
easat-9011	484	11	.	.	PUNCT
easat-9011	485	1	this	this	DET
easat-9011	485	2	study	study	NOUN
easat-9011	485	3	acknowledges	acknowledge	VERB
easat-9011	485	4	limitations	limitation	NOUN
easat-9011	485	5	whereby	whereby	SCONJ
easat-9011	485	6	the	the	DET
easat-9011	485	7	use	use	NOUN
easat-9011	485	8	of	of	ADP
easat-9011	485	9	effective	effective	ADJ
easat-9011	485	10	tax	tax	NOUN
easat-9011	485	11	rate	rate	NOUN
easat-9011	485	12	alone	alone	ADV
easat-9011	485	13	may	may	AUX
easat-9011	485	14	not	not	PART
easat-9011	485	15	fully	fully	ADV
easat-9011	485	16	capture	capture	VERB
easat-9011	485	17	tax	tax	NOUN
easat-9011	485	18	avoidance	avoidance	NOUN
easat-9011	485	19	,	,	PUNCT
easat-9011	485	20	and	and	CCONJ
easat-9011	485	21	the	the	DET
easat-9011	485	22	exclusion	exclusion	NOUN
easat-9011	485	23	of	of	ADP
easat-9011	485	24	unlisted	unlisted	ADJ
easat-9011	485	25	firms	firm	NOUN
easat-9011	485	26	affects	affect	VERB
easat-9011	485	27	generalizability	generalizability	NOUN
easat-9011	485	28	.	.	PUNCT
easat-9011	486	1	however	however	ADV
easat-9011	486	2	,	,	PUNCT
easat-9011	486	3	the	the	DET
easat-9011	486	4	stratified	stratified	ADJ
easat-9011	486	5	sampling	sampling	NOUN
easat-9011	486	6	approach	approach	NOUN
easat-9011	486	7	,	,	PUNCT
easat-9011	486	8	robust	robust	ADJ
easat-9011	486	9	econometric	econometric	ADJ
easat-9011	486	10	techniques	technique	NOUN
easat-9011	486	11	,	,	PUNCT
easat-9011	486	12	and	and	CCONJ
easat-9011	486	13	three	three	NUM
easat-9011	486	14	-	-	PUNCT
easat-9011	486	15	year	year	NOUN
easat-9011	486	16	scope	scope	NOUN
easat-9011	486	17	ensure	ensure	VERB
easat-9011	486	18	the	the	DET
easat-9011	486	19	reliability	reliability	NOUN
easat-9011	486	20	of	of	ADP
easat-9011	486	21	results	result	NOUN
easat-9011	486	22	.	.	PUNCT
easat-9011	487	1	future	future	ADJ
easat-9011	487	2	research	research	NOUN
easat-9011	487	3	should	should	AUX
easat-9011	487	4	consider	consider	VERB
easat-9011	487	5	alternative	alternative	ADJ
easat-9011	487	6	tax	tax	NOUN
easat-9011	487	7	proxies	proxy	NOUN
easat-9011	487	8	,	,	PUNCT
easat-9011	487	9	longer	long	ADV
easat-9011	487	10	study	study	VERB
easat-9011	487	11	periods	period	NOUN
easat-9011	487	12	,	,	PUNCT
easat-9011	487	13	and	and	CCONJ
easat-9011	487	14	crosscountry	crosscountry	PROPN
easat-9011	487	15	comparisons	comparison	NOUN
easat-9011	487	16	to	to	PART
easat-9011	487	17	advance	advance	VERB
easat-9011	487	18	understanding	understanding	NOUN
easat-9011	487	19	of	of	ADP
easat-9011	487	20	global	global	ADJ
easat-9011	487	21	corporate	corporate	ADJ
easat-9011	487	22	tax	tax	NOUN
easat-9011	487	23	behaviours	behaviour	NOUN
easat-9011	487	24	.	.	PUNCT
easat-9011	488	1	in	in	ADP
easat-9011	488	2	conclusion	conclusion	NOUN
easat-9011	488	3	,	,	PUNCT
easat-9011	488	4	this	this	DET
easat-9011	488	5	study	study	NOUN
easat-9011	488	6	confirms	confirm	VERB
easat-9011	488	7	that	that	SCONJ
easat-9011	488	8	financial	financial	ADJ
easat-9011	488	9	strength	strength	NOUN
easat-9011	488	10	and	and	CCONJ
easat-9011	488	11	governance	governance	NOUN
easat-9011	488	12	dynamics	dynamic	NOUN
easat-9011	488	13	,	,	PUNCT
easat-9011	488	14	including	include	VERB
easat-9011	488	15	managerial	managerial	ADJ
easat-9011	488	16	ownership	ownership	NOUN
easat-9011	488	17	substantially	substantially	ADV
easat-9011	488	18	influence	influence	VERB
easat-9011	488	19	tax	tax	NOUN
easat-9011	488	20	avoidance	avoidance	NOUN
easat-9011	488	21	practices	practice	NOUN
easat-9011	488	22	in	in	ADP
easat-9011	488	23	malaysia	malaysia	PROPN
easat-9011	488	24	.	.	PUNCT
easat-9011	489	1	it	it	PRON
easat-9011	489	2	offers	offer	VERB
easat-9011	489	3	empirical	empirical	ADJ
easat-9011	489	4	insights	insight	NOUN
easat-9011	489	5	for	for	ADP
easat-9011	489	6	academic	academic	ADJ
easat-9011	489	7	and	and	CCONJ
easat-9011	489	8	regulatory	regulatory	ADJ
easat-9011	489	9	debates	debate	NOUN
easat-9011	489	10	,	,	PUNCT
easat-9011	489	11	contributing	contribute	VERB
easat-9011	489	12	to	to	ADP
easat-9011	489	13	the	the	DET
easat-9011	489	14	advancement	advancement	NOUN
easat-9011	489	15	of	of	ADP
easat-9011	489	16	transparent	transparent	ADJ
easat-9011	489	17	,	,	PUNCT
easat-9011	489	18	ethical	ethical	ADJ
easat-9011	489	19	,	,	PUNCT
easat-9011	489	20	and	and	CCONJ
easat-9011	489	21	accountable	accountable	ADJ
easat-9011	489	22	corporate	corporate	ADJ
easat-9011	489	23	governance	governance	NOUN
easat-9011	489	24	.	.	PUNCT
easat-9011	490	1	transparency	transparency	NOUN
easat-9011	490	2	:	:	PUNCT
easat-9011	490	3	the	the	DET
easat-9011	490	4	authors	author	NOUN
easat-9011	490	5	confirm	confirm	VERB
easat-9011	490	6	that	that	SCONJ
easat-9011	490	7	the	the	DET
easat-9011	490	8	manuscript	manuscript	NOUN
easat-9011	490	9	is	be	AUX
easat-9011	490	10	an	an	DET
easat-9011	490	11	honest	honest	ADJ
easat-9011	490	12	,	,	PUNCT
easat-9011	490	13	accurate	accurate	ADJ
easat-9011	490	14	,	,	PUNCT
easat-9011	490	15	and	and	CCONJ
easat-9011	490	16	transparent	transparent	ADJ
easat-9011	490	17	account	account	NOUN
easat-9011	490	18	of	of	ADP
easat-9011	490	19	the	the	DET
easat-9011	490	20	study	study	NOUN
easat-9011	490	21	;	;	PUNCT
easat-9011	490	22	that	that	SCONJ
easat-9011	490	23	no	no	DET
easat-9011	490	24	vital	vital	ADJ
easat-9011	490	25	features	feature	NOUN
easat-9011	490	26	of	of	ADP
easat-9011	490	27	the	the	DET
easat-9011	490	28	study	study	NOUN
easat-9011	490	29	have	have	AUX
easat-9011	490	30	been	be	AUX
easat-9011	490	31	omitted	omit	VERB
easat-9011	490	32	;	;	PUNCT
easat-9011	490	33	and	and	CCONJ
easat-9011	490	34	that	that	SCONJ
easat-9011	490	35	any	any	DET
easat-9011	490	36	discrepancies	discrepancy	NOUN
easat-9011	490	37	from	from	ADP
easat-9011	490	38	the	the	DET
easat-9011	490	39	study	study	NOUN
easat-9011	490	40	as	as	SCONJ
easat-9011	490	41	planned	plan	VERB
easat-9011	490	42	have	have	AUX
easat-9011	490	43	been	be	AUX
easat-9011	490	44	explained	explain	VERB
easat-9011	490	45	.	.	PUNCT
easat-9011	491	1	this	this	DET
easat-9011	491	2	study	study	NOUN
easat-9011	491	3	followed	follow	VERB
easat-9011	491	4	all	all	DET
easat-9011	491	5	ethical	ethical	ADJ
easat-9011	491	6	practices	practice	NOUN
easat-9011	491	7	during	during	ADP
easat-9011	491	8	writing	writing	NOUN
easat-9011	491	9	.	.	PUNCT
easat-9011	492	1	copyright	copyright	NOUN
easat-9011	492	2	:	:	PUNCT
easat-9011	492	3	©	©	PROPN
easat-9011	492	4	2025	2025	NUM
easat-9011	492	5	by	by	ADP
easat-9011	492	6	the	the	DET
easat-9011	492	7	authors	author	NOUN
easat-9011	492	8	.	.	PUNCT
easat-9011	493	1	this	this	DET
easat-9011	493	2	open	open	ADJ
easat-9011	493	3	-	-	PUNCT
easat-9011	493	4	access	access	NOUN
easat-9011	493	5	article	article	NOUN
easat-9011	493	6	is	be	AUX
easat-9011	493	7	distributed	distribute	VERB
easat-9011	493	8	under	under	ADP
easat-9011	493	9	the	the	DET
easat-9011	493	10	terms	term	NOUN
easat-9011	493	11	and	and	CCONJ
easat-9011	493	12	conditions	condition	NOUN
easat-9011	493	13	of	of	ADP
easat-9011	493	14	the	the	DET
easat-9011	493	15	creative	creative	ADJ
easat-9011	493	16	commons	common	NOUN
easat-9011	493	17	attribution	attribution	NOUN
easat-9011	493	18	(	(	PUNCT
easat-9011	493	19	cc	cc	NOUN
easat-9011	493	20	by	by	ADP
easat-9011	493	21	)	)	PUNCT
easat-9011	493	22	license	license	NOUN
easat-9011	493	23	(	(	PUNCT
easat-9011	493	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-9011	493	25	)	)	PUNCT
easat-9011	493	26	.	.	PUNCT
easat-9011	494	1	references	reference	NOUN
easat-9011	494	2	[	[	X
easat-9011	494	3	1	1	NUM
easat-9011	494	4	]	]	X
easat-9011	494	5	n.	n.	PROPN
easat-9011	494	6	e.	e.	PROPN
easat-9011	494	7	m.	m.	PROPN
easat-9011	494	8	nasir	nasir	PROPN
easat-9011	494	9	,	,	PUNCT
easat-9011	494	10	n.	n.	PROPN
easat-9011	494	11	m.	m.	NOUN
easat-9011	494	12	yaacob	yaacob	PROPN
easat-9011	494	13	,	,	PUNCT
easat-9011	494	14	s.	s.	PROPN
easat-9011	494	15	n.	n.	PROPN
easat-9011	494	16	kamarudin	kamarudin	PROPN
easat-9011	494	17	,	,	PUNCT
easat-9011	494	18	n.	n.	PROPN
easat-9011	494	19	rashid	rashid	PROPN
easat-9011	494	20	,	,	PUNCT
easat-9011	494	21	and	and	CCONJ
easat-9011	494	22	n.	n.	PROPN
easat-9011	494	23	n.	n.	PROPN
easat-9011	494	24	j.	j.	PROPN
easat-9011	494	25	n.	n.	PROPN
easat-9011	494	26	othman	othman	PROPN
easat-9011	494	27	,	,	PUNCT
easat-9011	494	28	"	"	PUNCT
easat-9011	494	29	navigating	navigate	VERB
easat-9011	494	30	the	the	DET
easat-9011	494	31	intersection	intersection	NOUN
easat-9011	494	32	of	of	ADP
easat-9011	494	33	corporate	corporate	ADJ
easat-9011	494	34	governance	governance	NOUN
easat-9011	494	35	and	and	CCONJ
easat-9011	494	36	corporate	corporate	ADJ
easat-9011	494	37	tax	tax	NOUN
easat-9011	494	38	planning	planning	NOUN
easat-9011	494	39	:	:	PUNCT
easat-9011	494	40	a	a	DET
easat-9011	494	41	scoping	scope	VERB
easat-9011	494	42	review	review	NOUN
easat-9011	494	43	,	,	PUNCT
easat-9011	494	44	"	"	PUNCT
easat-9011	494	45	advances	advance	NOUN
easat-9011	494	46	in	in	ADP
easat-9011	494	47	social	social	ADJ
easat-9011	494	48	sciences	sciences	PROPN
easat-9011	494	49	research	research	NOUN
easat-9011	494	50	journal	journal	NOUN
easat-9011	494	51	,	,	PUNCT
easat-9011	494	52	vol	vol	NOUN
easat-9011	494	53	.	.	PROPN
easat-9011	494	54	11	11	NUM
easat-9011	494	55	,	,	PUNCT
easat-9011	494	56	no	no	INTJ
easat-9011	494	57	.	.	NOUN
easat-9011	494	58	9.2	9.2	NUM
easat-9011	494	59	,	,	PUNCT
easat-9011	494	60	pp	pp	ADJ
easat-9011	494	61	.	.	PUNCT
easat-9011	495	1	91	91	NUM
easat-9011	495	2	-	-	SYM
easat-9011	495	3	102	102	NUM
easat-9011	495	4	,	,	PUNCT
easat-9011	495	5	2024	2024	NUM
easat-9011	495	6	.	.	PUNCT
easat-9011	496	1	[	[	X
easat-9011	496	2	2	2	NUM
easat-9011	496	3	]	]	PUNCT
easat-9011	496	4	m.	m.	PROPN
easat-9011	496	5	b.	b.	PROPN
easat-9011	496	6	yahaya	yahaya	PROPN
easat-9011	496	7	,	,	PUNCT
easat-9011	496	8	e.	e.	PROPN
easat-9011	496	9	y.	y.	PROPN
easat-9011	496	10	n.	n.	PROPN
easat-9011	496	11	oon	oon	PROPN
easat-9011	496	12	,	,	PUNCT
easat-9011	496	13	and	and	CCONJ
easat-9011	496	14	r.	r.	PROPN
easat-9011	496	15	jusoh	jusoh	PROPN
easat-9011	496	16	,	,	PUNCT
easat-9011	496	17	"	"	PUNCT
easat-9011	496	18	board	board	NOUN
easat-9011	496	19	structure	structure	NOUN
easat-9011	496	20	,	,	PUNCT
easat-9011	496	21	executive	executive	NOUN
easat-9011	496	22	attributes	attribute	NOUN
easat-9011	496	23	and	and	CCONJ
easat-9011	496	24	corporate	corporate	ADJ
easat-9011	496	25	tax	tax	NOUN
easat-9011	496	26	avoidance	avoidance	NOUN
easat-9011	496	27	:	:	PUNCT
easat-9011	496	28	a	a	DET
easat-9011	496	29	systematic	systematic	ADJ
easat-9011	496	30	literature	literature	NOUN
easat-9011	496	31	review	review	NOUN
easat-9011	496	32	,	,	PUNCT
easat-9011	496	33	"	"	PUNCT
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easat-9011	496	35	review	review	NOUN
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easat-9011	496	37	accounting	accounting	NOUN
easat-9011	496	38	,	,	PUNCT
easat-9011	496	39	vol	vol	NOUN
easat-9011	496	40	.	.	PUNCT
easat-9011	497	1	ahead	ahead	ADV
easat-9011	497	2	-	-	PUNCT
easat-9011	497	3	of	of	ADP
easat-9011	497	4	-	-	PUNCT
easat-9011	497	5	print	print	NOUN
easat-9011	497	6	,	,	PUNCT
easat-9011	497	7	no	no	INTJ
easat-9011	497	8	.	.	PUNCT
easat-9011	498	1	ahead	ahead	ADV
easat-9011	498	2	-	-	PUNCT
easat-9011	498	3	of	of	ADP
easat-9011	498	4	-	-	PUNCT
easat-9011	498	5	print	print	NOUN
easat-9011	498	6	,	,	PUNCT
easat-9011	498	7	2025	2025	NUM
easat-9011	498	8	.	.	PUNCT
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easat-9011	500	1	[	[	X
easat-9011	500	2	3	3	NUM
easat-9011	500	3	]	]	X
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easat-9011	500	6	,	,	PUNCT
easat-9011	500	7	e.	e.	PROPN
easat-9011	500	8	t.	t.	PROPN
easat-9011	500	9	goh	goh	PROPN
easat-9011	500	10	,	,	PUNCT
easat-9011	500	11	a.	a.	PROPN
easat-9011	500	12	h.	h.	PROPN
easat-9011	500	13	jaaffar	jaaffar	PROPN
easat-9011	500	14	,	,	PUNCT
easat-9011	500	15	and	and	CCONJ
easat-9011	500	16	m.	m.	PROPN
easat-9011	500	17	s.	s.	PROPN
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easat-9011	500	19	,	,	PUNCT
easat-9011	500	20	"	"	PUNCT
easat-9011	500	21	assessing	assess	VERB
easat-9011	500	22	the	the	DET
easat-9011	500	23	role	role	NOUN
easat-9011	500	24	of	of	ADP
easat-9011	500	25	corporate	corporate	ADJ
easat-9011	500	26	governance	governance	NOUN
easat-9011	500	27	in	in	ADP
easat-9011	500	28	tax	tax	NOUN
easat-9011	500	29	planning	planning	NOUN
easat-9011	500	30	behaviors	behavior	NOUN
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easat-9011	500	32	malaysia	malaysia	PROPN
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easat-9011	500	34	listed	list	VERB
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easat-9011	500	36	firms	firm	NOUN
easat-9011	500	37	,	,	PUNCT
easat-9011	500	38	"	"	PUNCT
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easat-9011	500	40	journal	journal	NOUN
easat-9011	500	41	of	of	ADP
easat-9011	500	42	academic	academic	ADJ
easat-9011	500	43	research	research	NOUN
easat-9011	500	44	in	in	ADP
easat-9011	500	45	accounting	accounting	NOUN
easat-9011	500	46	,	,	PUNCT
easat-9011	500	47	finance	finance	NOUN
easat-9011	500	48	and	and	CCONJ
easat-9011	500	49	management	management	NOUN
easat-9011	500	50	sciences	science	NOUN
easat-9011	500	51	,	,	PUNCT
easat-9011	500	52	vol	vol	NOUN
easat-9011	500	53	.	.	PROPN
easat-9011	500	54	14	14	NUM
easat-9011	500	55	,	,	PUNCT
easat-9011	500	56	no	no	INTJ
easat-9011	500	57	.	.	NOUN
easat-9011	500	58	4	4	NUM
easat-9011	500	59	,	,	PUNCT
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easat-9011	500	61	.	.	PUNCT
easat-9011	501	1	419–429	419–429	NUM
easat-9011	501	2	,	,	PUNCT
easat-9011	501	3	2024	2024	NUM
easat-9011	501	4	.	.	PUNCT
easat-9011	502	1	[	[	X
easat-9011	502	2	4	4	X
easat-9011	502	3	]	]	X
easat-9011	502	4	h.	h.	PROPN
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easat-9011	502	9	,	,	PUNCT
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easat-9011	502	11	p.	p.	PROPN
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easat-9011	502	13	,	,	PUNCT
easat-9011	502	14	"	"	PUNCT
easat-9011	502	15	does	do	AUX
easat-9011	502	16	esg	esg	PROPN
easat-9011	502	17	performance	performance	NOUN
easat-9011	502	18	affect	affect	VERB
easat-9011	502	19	corporate	corporate	ADJ
easat-9011	502	20	tax	tax	NOUN
easat-9011	502	21	avoidance	avoidance	NOUN
easat-9011	502	22	?	?	PUNCT
easat-9011	503	1	evidence	evidence	NOUN
easat-9011	503	2	from	from	ADP
easat-9011	503	3	china	china	PROPN
easat-9011	503	4	,	,	PUNCT
easat-9011	503	5	"	"	PUNCT
easat-9011	503	6	finance	finance	NOUN
easat-9011	503	7	research	research	NOUN
easat-9011	503	8	letters	letter	NOUN
easat-9011	503	9	,	,	PUNCT
easat-9011	503	10	vol	vol	NOUN
easat-9011	503	11	.	.	PROPN
easat-9011	503	12	61	61	NUM
easat-9011	503	13	,	,	PUNCT
easat-9011	503	14	p.	p.	NOUN
easat-9011	503	15	105056	105056	NUM
easat-9011	503	16	,	,	PUNCT
easat-9011	503	17	2024	2024	NUM
easat-9011	503	18	.	.	PUNCT
easat-9011	504	1	[	[	X
easat-9011	504	2	5	5	X
easat-9011	504	3	]	]	PUNCT
easat-9011	504	4	v.	v.	PROPN
easat-9011	504	5	r.	r.	PROPN
easat-9011	504	6	putri	putri	PROPN
easat-9011	504	7	,	,	PUNCT
easat-9011	504	8	n.	n.	PROPN
easat-9011	504	9	b.	b.	PROPN
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easat-9011	504	11	,	,	PUNCT
easat-9011	504	12	j.	j.	PROPN
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easat-9011	504	14	,	,	PUNCT
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easat-9011	504	16	m.	m.	NOUN
easat-9011	504	17	a.	a.	NOUN
easat-9011	504	18	a.	a.	NOUN
easat-9011	504	19	azis	azis	PROPN
easat-9011	504	20	,	,	PUNCT
easat-9011	504	21	"	"	PUNCT
easat-9011	504	22	do	do	VERB
easat-9011	504	23	foreign	foreign	ADJ
easat-9011	504	24	ownership	ownership	NOUN
easat-9011	504	25	,	,	PUNCT
easat-9011	504	26	executive	executive	NOUN
easat-9011	504	27	incentives	incentive	NOUN
easat-9011	504	28	,	,	PUNCT
easat-9011	504	29	corporate	corporate	ADJ
easat-9011	504	30	social	social	ADJ
easat-9011	504	31	responsibility	responsibility	NOUN
easat-9011	504	32	activity	activity	NOUN
easat-9011	504	33	and	and	CCONJ
easat-9011	504	34	audit	audit	NOUN
easat-9011	504	35	quality	quality	NOUN
easat-9011	504	36	affect	affect	VERB
easat-9011	504	37	corporate	corporate	ADJ
easat-9011	504	38	tax	tax	NOUN
easat-9011	504	39	avoidance	avoidance	NOUN
easat-9011	504	40	?	?	PUNCT
easat-9011	504	41	,	,	PUNCT
easat-9011	504	42	"	"	PUNCT
easat-9011	504	43	indian	indian	ADJ
easat-9011	504	44	journal	journal	NOUN
easat-9011	504	45	of	of	ADP
easat-9011	504	46	corporate	corporate	ADJ
easat-9011	504	47	governance	governance	NOUN
easat-9011	504	48	,	,	PUNCT
easat-9011	504	49	vol	vol	NOUN
easat-9011	504	50	.	.	PROPN
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easat-9011	504	52	,	,	PUNCT
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easat-9011	504	54	.	.	NOUN
easat-9011	504	55	2	2	NUM
easat-9011	504	56	,	,	PUNCT
easat-9011	504	57	pp	pp	ADJ
easat-9011	504	58	.	.	PUNCT
easat-9011	505	1	218	218	NUM
easat-9011	505	2	-	-	SYM
easat-9011	505	3	239	239	NUM
easat-9011	505	4	,	,	PUNCT
easat-9011	505	5	2023	2023	NUM
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easat-9011	506	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-9011	507	1	https://doi.org/10.1108/ara-09-2023-0245	https://doi.org/10.1108/ara-09-2023-0245	PROPN
easat-9011	507	2	1813	1813	NUM
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easat-9011	507	5	science	science	NOUN
easat-9011	507	6	and	and	CCONJ
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easat-9011	507	8	issn	issn	PROPN
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easat-9011	507	10	2576	2576	NUM
easat-9011	507	11	-	-	SYM
easat-9011	507	12	8484	8484	NUM
easat-9011	507	13	vol	vol	NOUN
easat-9011	507	14	.	.	PROPN
easat-9011	508	1	9	9	NUM
easat-9011	508	2	,	,	PUNCT
easat-9011	508	3	no	no	INTJ
easat-9011	508	4	.	.	NOUN
easat-9011	508	5	7	7	NUM
easat-9011	508	6	:	:	SYM
easat-9011	508	7	1797	1797	NUM
easat-9011	508	8	-	-	SYM
easat-9011	508	9	1815	1815	NUM
easat-9011	508	10	,	,	PUNCT
easat-9011	508	11	2025	2025	NUM
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easat-9011	508	13	:	:	PUNCT
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easat-9011	508	15	-	-	NUM
easat-9011	508	16	8484.v9i7.9011	8484.v9i7.9011	NUM
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easat-9011	508	18	2025	2025	NUM
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easat-9011	508	21	authors	author	NOUN
easat-9011	508	22	;	;	PUNCT
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easat-9011	508	25	gate	gate	NOUN
easat-9011	509	1	[	[	X
easat-9011	509	2	6	6	NUM
easat-9011	509	3	]	]	PUNCT
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easat-9011	509	5	p.	p.	PROPN
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easat-9011	509	8	r.	r.	PROPN
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easat-9011	509	22	,	,	PUNCT
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easat-9011	509	29	avoidance	avoidance	NOUN
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easat-9011	509	31	"	"	PUNCT
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easat-9011	509	33	:	:	PUNCT
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easat-9011	509	36	ilmu	ilmu	PROPN
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easat-9011	509	50	,	,	PUNCT
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easat-9011	509	52	.	.	PUNCT
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easat-9011	510	2	-	-	SYM
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easat-9011	511	1	[	[	X
easat-9011	511	2	7	7	X
easat-9011	511	3	]	]	X
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easat-9011	511	11	"	"	PUNCT
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easat-9011	511	13	effect	effect	NOUN
easat-9011	511	14	of	of	ADP
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easat-9011	511	16	and	and	CCONJ
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easat-9011	511	18	on	on	ADP
easat-9011	511	19	tax	tax	NOUN
easat-9011	511	20	avoidance	avoidance	NOUN
easat-9011	511	21	with	with	ADP
easat-9011	511	22	company	company	NOUN
easat-9011	511	23	transparency	transparency	NOUN
easat-9011	511	24	as	as	ADP
easat-9011	511	25	a	a	DET
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easat-9011	511	27	variable	variable	NOUN
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easat-9011	511	29	"	"	PUNCT
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easat-9011	511	31	international	international	ADJ
easat-9011	511	32	research	research	PROPN
easat-9011	511	33	and	and	CCONJ
easat-9011	511	34	critics	critic	NOUN
easat-9011	511	35	institute	institute	PROPN
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easat-9011	511	37	journal	journal	PROPN
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easat-9011	511	40	.	.	PROPN
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easat-9011	511	42	,	,	PUNCT
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easat-9011	511	46	,	,	PUNCT
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easat-9011	512	1	[	[	X
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easat-9011	512	10	"	"	PUNCT
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easat-9011	512	13	and	and	CCONJ
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easat-9011	512	16	:	:	PUNCT
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easat-9011	512	18	mediating	mediate	VERB
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easat-9011	512	21	good	good	ADJ
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easat-9011	512	23	governance	governance	NOUN
easat-9011	512	24	,	,	PUNCT
easat-9011	512	25	"	"	PUNCT
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easat-9011	512	27	journal	journal	NOUN
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easat-9011	512	29	ethics	ethic	NOUN
easat-9011	512	30	and	and	CCONJ
easat-9011	512	31	systems	system	NOUN
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easat-9011	512	33	2025	2025	NUM
easat-9011	512	34	.	.	PUNCT
easat-9011	513	1	https://doi.org/10.1108/ijoes-12-2024-0414	https://doi.org/10.1108/ijoes-12-2024-0414	NOUN
easat-9011	514	1	[	[	X
easat-9011	514	2	9	9	NUM
easat-9011	514	3	]	]	PUNCT
easat-9011	514	4	h.	h.	PROPN
easat-9011	514	5	guat	guat	PROPN
easat-9011	514	6	-	-	PUNCT
easat-9011	514	7	khim	khim	PROPN
easat-9011	514	8	and	and	CCONJ
easat-9011	514	9	p.	p.	PROPN
easat-9011	514	10	lian	lian	PROPN
easat-9011	514	11	-	-	PUNCT
easat-9011	514	12	kee	kee	PROPN
easat-9011	514	13	,	,	PUNCT
easat-9011	514	14	"	"	PUNCT
easat-9011	514	15	ceo	ceo	NOUN
easat-9011	514	16	power	power	NOUN
easat-9011	514	17	and	and	CCONJ
easat-9011	514	18	tax	tax	NOUN
easat-9011	514	19	avoidance	avoidance	NOUN
easat-9011	514	20	in	in	ADP
easat-9011	514	21	malaysia	malaysia	PROPN
easat-9011	514	22	:	:	PUNCT
easat-9011	514	23	the	the	DET
easat-9011	514	24	moderating	moderate	VERB
easat-9011	514	25	effect	effect	NOUN
easat-9011	514	26	of	of	ADP
easat-9011	514	27	board	board	NOUN
easat-9011	514	28	gender	gender	NOUN
easat-9011	514	29	diversity	diversity	NOUN
easat-9011	514	30	,	,	PUNCT
easat-9011	514	31	"	"	PUNCT
easat-9011	514	32	asian	asian	PROPN
easat-9011	514	33	academy	academy	PROPN
easat-9011	514	34	of	of	ADP
easat-9011	514	35	management	management	PROPN
easat-9011	514	36	journal	journal	PROPN
easat-9011	514	37	of	of	ADP
easat-9011	514	38	accounting	accounting	PROPN
easat-9011	514	39	&	&	CCONJ
easat-9011	514	40	finance	finance	NOUN
easat-9011	514	41	,	,	PUNCT
easat-9011	514	42	vol	vol	NOUN
easat-9011	514	43	.	.	PROPN
easat-9011	514	44	20	20	NUM
easat-9011	514	45	,	,	PUNCT
easat-9011	514	46	no	no	INTJ
easat-9011	514	47	.	.	NOUN
easat-9011	514	48	1	1	NUM
easat-9011	514	49	,	,	PUNCT
easat-9011	514	50	pp	pp	ADJ
easat-9011	514	51	.	.	PUNCT
easat-9011	515	1	97–119	97–119	NUM
easat-9011	515	2	,	,	PUNCT
easat-9011	515	3	2024	2024	NUM
easat-9011	515	4	.	.	PUNCT
easat-9011	516	1	[	[	X
easat-9011	516	2	10	10	NUM
easat-9011	516	3	]	]	X
easat-9011	516	4	n.	n.	PROPN
easat-9011	516	5	s.	s.	PROPN
easat-9011	516	6	putri	putri	PROPN
easat-9011	516	7	,	,	PUNCT
easat-9011	516	8	"	"	PUNCT
easat-9011	516	9	indonesia	indonesia	PROPN
easat-9011	516	10	tourism	tourism	NOUN
easat-9011	516	11	in	in	ADP
easat-9011	516	12	attracting	attract	VERB
easat-9011	516	13	foreign	foreign	ADJ
easat-9011	516	14	investors	investor	NOUN
easat-9011	516	15	:	:	PUNCT
easat-9011	516	16	the	the	DET
easat-9011	516	17	role	role	NOUN
easat-9011	516	18	of	of	ADP
easat-9011	516	19	fdi	fdi	NOUN
easat-9011	516	20	,	,	PUNCT
easat-9011	516	21	"	"	PUNCT
easat-9011	516	22	international	international	ADJ
easat-9011	516	23	journal	journal	NOUN
easat-9011	516	24	of	of	ADP
easat-9011	516	25	scientific	scientific	ADJ
easat-9011	516	26	and	and	CCONJ
easat-9011	516	27	technology	technology	NOUN
easat-9011	516	28	research	research	NOUN
easat-9011	516	29	,	,	PUNCT
easat-9011	516	30	vol	vol	NOUN
easat-9011	516	31	.	.	PROPN
easat-9011	516	32	7	7	NUM
easat-9011	516	33	,	,	PUNCT
easat-9011	516	34	no	no	INTJ
easat-9011	516	35	.	.	NOUN
easat-9011	516	36	4	4	NUM
easat-9011	516	37	,	,	PUNCT
easat-9011	516	38	pp	pp	ADJ
easat-9011	516	39	.	.	PUNCT
easat-9011	517	1	217	217	NUM
easat-9011	517	2	-	-	SYM
easat-9011	517	3	220	220	NUM
easat-9011	517	4	,	,	PUNCT
easat-9011	517	5	2018	2018	NUM
easat-9011	517	6	.	.	PUNCT
easat-9011	518	1	[	[	X
easat-9011	518	2	11	11	NUM
easat-9011	518	3	]	]	PUNCT
easat-9011	518	4	m.	m.	NOUN
easat-9011	518	5	nerantzidis	nerantzidis	PROPN
easat-9011	518	6	,	,	PUNCT
easat-9011	518	7	a.	a.	NOUN
easat-9011	518	8	persakis	persakis	PROPN
easat-9011	518	9	,	,	PUNCT
easat-9011	518	10	and	and	CCONJ
easat-9011	518	11	p.	p.	NOUN
easat-9011	518	12	tzeremes	tzereme	NOUN
easat-9011	518	13	,	,	PUNCT
easat-9011	518	14	"	"	PUNCT
easat-9011	518	15	tax	tax	NOUN
easat-9011	518	16	avoidance	avoidance	NOUN
easat-9011	518	17	,	,	PUNCT
easat-9011	518	18	csr	csr	NOUN
easat-9011	518	19	performance	performance	NOUN
easat-9011	518	20	and	and	CCONJ
easat-9011	518	21	ceo	ceo	NOUN
easat-9011	518	22	characteristics	characteristic	NOUN
easat-9011	518	23	:	:	PUNCT
easat-9011	518	24	evidence	evidence	NOUN
easat-9011	518	25	from	from	ADP
easat-9011	518	26	developed	develop	VERB
easat-9011	518	27	and	and	CCONJ
easat-9011	518	28	developing	develop	VERB
easat-9011	518	29	countries	country	NOUN
easat-9011	518	30	,	,	PUNCT
easat-9011	518	31	"	"	PUNCT
easat-9011	518	32	development	development	NOUN
easat-9011	518	33	and	and	CCONJ
easat-9011	518	34	sustainability	sustainability	NOUN
easat-9011	518	35	in	in	ADP
easat-9011	518	36	economics	economic	NOUN
easat-9011	518	37	and	and	CCONJ
easat-9011	518	38	finance	finance	NOUN
easat-9011	518	39	,	,	PUNCT
easat-9011	518	40	vol	vol	NOUN
easat-9011	518	41	.	.	PROPN
easat-9011	518	42	2	2	NUM
easat-9011	518	43	,	,	PUNCT
easat-9011	518	44	p.	p.	NOUN
easat-9011	518	45	100021	100021	NUM
easat-9011	518	46	,	,	PUNCT
easat-9011	518	47	2024	2024	NUM
easat-9011	518	48	.	.	PUNCT
easat-9011	519	1	[	[	X
easat-9011	519	2	12	12	NUM
easat-9011	519	3	]	]	PUNCT
easat-9011	519	4	k.	k.	PROPN
easat-9011	519	5	v.	v.	PROPN
easat-9011	519	6	j.	j.	PROPN
easat-9011	519	7	sian	sian	PROPN
easat-9011	519	8	,	,	PUNCT
easat-9011	519	9	k.	k.	PROPN
easat-9011	519	10	l.	l.	PROPN
easat-9011	519	11	y.	y.	PROPN
easat-9011	519	12	ming	ming	PROPN
easat-9011	519	13	,	,	PUNCT
easat-9011	519	14	n.	n.	PROPN
easat-9011	519	15	h.	h.	PROPN
easat-9011	519	16	n.	n.	PROPN
easat-9011	519	17	abdullah	abdullah	PROPN
easat-9011	519	18	,	,	PUNCT
easat-9011	519	19	and	and	CCONJ
easat-9011	519	20	s.	s.	PROPN
easat-9011	519	21	yi	yi	PROPN
easat-9011	519	22	,	,	PUNCT
easat-9011	519	23	"	"	PUNCT
easat-9011	519	24	esg	esg	NOUN
easat-9011	519	25	disclosure	disclosure	NOUN
easat-9011	519	26	and	and	CCONJ
easat-9011	519	27	tax	tax	NOUN
easat-9011	519	28	avoidance	avoidance	NOUN
easat-9011	519	29	:	:	PUNCT
easat-9011	519	30	evidence	evidence	NOUN
easat-9011	519	31	from	from	ADP
easat-9011	519	32	malaysia	malaysia	PROPN
easat-9011	519	33	,	,	PUNCT
easat-9011	519	34	"	"	PUNCT
easat-9011	519	35	international	international	ADJ
easat-9011	519	36	journal	journal	NOUN
easat-9011	519	37	of	of	ADP
easat-9011	519	38	academic	academic	ADJ
easat-9011	519	39	research	research	NOUN
easat-9011	519	40	in	in	ADP
easat-9011	519	41	accounting	accounting	NOUN
easat-9011	519	42	,	,	PUNCT
easat-9011	519	43	finance	finance	NOUN
easat-9011	519	44	&	&	CCONJ
easat-9011	519	45	management	management	NOUN
easat-9011	519	46	sciences	sciences	PROPN
easat-9011	519	47	,	,	PUNCT
easat-9011	519	48	vol	vol	NOUN
easat-9011	519	49	.	.	PROPN
easat-9011	519	50	14	14	NUM
easat-9011	519	51	,	,	PUNCT
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easat-9011	519	53	.	.	NOUN
easat-9011	519	54	3	3	NUM
easat-9011	519	55	,	,	PUNCT
easat-9011	519	56	2024	2024	NUM
easat-9011	519	57	.	.	PUNCT
easat-9011	520	1	[	[	X
easat-9011	520	2	13	13	NUM
easat-9011	520	3	]	]	PUNCT
easat-9011	520	4	s.	s.	PROPN
easat-9011	520	5	khlifi	khlifi	PROPN
easat-9011	520	6	,	,	PUNCT
easat-9011	520	7	y.	y.	NOUN
easat-9011	520	8	chouaibi	chouaibi	NOUN
easat-9011	520	9	,	,	PUNCT
easat-9011	520	10	and	and	CCONJ
easat-9011	520	11	s.	s.	PROPN
easat-9011	520	12	chouaibi	chouaibi	PROPN
easat-9011	520	13	,	,	PUNCT
easat-9011	520	14	"	"	PUNCT
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easat-9011	520	16	esg	esg	PROPN
easat-9011	520	17	practices	practice	NOUN
easat-9011	520	18	mediate	mediate	VERB
easat-9011	520	19	the	the	DET
easat-9011	520	20	relationship	relationship	NOUN
easat-9011	520	21	between	between	ADP
easat-9011	520	22	board	board	NOUN
easat-9011	520	23	characteristics	characteristic	NOUN
easat-9011	520	24	and	and	CCONJ
easat-9011	520	25	tax	tax	NOUN
easat-9011	520	26	avoidance	avoidance	NOUN
easat-9011	520	27	in	in	ADP
easat-9011	520	28	g20	g20	NOUN
easat-9011	520	29	countries	country	NOUN
easat-9011	520	30	?	?	PUNCT
easat-9011	520	31	,	,	PUNCT
easat-9011	520	32	"	"	PUNCT
easat-9011	520	33	corporate	corporate	ADJ
easat-9011	520	34	governance	governance	NOUN
easat-9011	520	35	:	:	PUNCT
easat-9011	520	36	the	the	DET
easat-9011	520	37	international	international	ADJ
easat-9011	520	38	journal	journal	NOUN
easat-9011	520	39	of	of	ADP
easat-9011	520	40	business	business	NOUN
easat-9011	520	41	in	in	ADP
easat-9011	520	42	society	society	NOUN
easat-9011	520	43	,	,	PUNCT
easat-9011	520	44	vol	vol	NOUN
easat-9011	520	45	.	.	PROPN
easat-9011	520	46	25	25	NUM
easat-9011	520	47	,	,	PUNCT
easat-9011	520	48	no	no	INTJ
easat-9011	520	49	.	.	NOUN
easat-9011	520	50	2	2	NUM
easat-9011	520	51	,	,	PUNCT
easat-9011	520	52	pp	pp	ADJ
easat-9011	520	53	.	.	PUNCT
easat-9011	521	1	288	288	NUM
easat-9011	521	2	-	-	SYM
easat-9011	521	3	310	310	NUM
easat-9011	521	4	,	,	PUNCT
easat-9011	521	5	2025	2025	NUM
easat-9011	521	6	.	.	PUNCT
easat-9011	522	1	[	[	X
easat-9011	522	2	14	14	NUM
easat-9011	522	3	]	]	X
easat-9011	522	4	v.	v.	PROPN
easat-9011	522	5	r.	r.	PROPN
easat-9011	522	6	putri	putri	PROPN
easat-9011	522	7	and	and	CCONJ
easat-9011	522	8	b.	b.	PROPN
easat-9011	522	9	i.	i.	PROPN
easat-9011	522	10	putra	putra	PROPN
easat-9011	522	11	,	,	PUNCT
easat-9011	522	12	"	"	PUNCT
easat-9011	522	13	pengaruh	pengaruh	NOUN
easat-9011	522	14	leverage	leverage	NOUN
easat-9011	522	15	,	,	PUNCT
easat-9011	522	16	profitability	profitability	NOUN
easat-9011	522	17	,	,	PUNCT
easat-9011	522	18	ukuran	ukuran	PROPN
easat-9011	522	19	perusahaan	perusahaan	PROPN
easat-9011	522	20	dan	dan	PROPN
easat-9011	522	21	proporsi	proporsi	PROPN
easat-9011	522	22	kepemilikan	kepemilikan	VERB
easat-9011	522	23	institusional	institusional	PROPN
easat-9011	522	24	terhadap	terhadap	PROPN
easat-9011	522	25	tax	tax	NOUN
easat-9011	522	26	avoidance	avoidance	NOUN
easat-9011	522	27	,	,	PUNCT
easat-9011	522	28	"	"	PUNCT
easat-9011	522	29	jurnal	jurnal	ADJ
easat-9011	522	30	manajemen	manajeman	NOUN
easat-9011	522	31	dayasaing	dayasae	VERB
easat-9011	522	32	,	,	PUNCT
easat-9011	522	33	vol	vol	NOUN
easat-9011	522	34	.	.	PROPN
easat-9011	522	35	19	19	NUM
easat-9011	522	36	,	,	PUNCT
easat-9011	522	37	no	no	INTJ
easat-9011	522	38	.	.	NOUN
easat-9011	522	39	1	1	NUM
easat-9011	522	40	,	,	PUNCT
easat-9011	522	41	pp	pp	ADJ
easat-9011	522	42	.	.	PUNCT
easat-9011	523	1	1	1	NUM
easat-9011	523	2	-	-	SYM
easat-9011	523	3	11	11	NUM
easat-9011	523	4	,	,	PUNCT
easat-9011	523	5	2017	2017	NUM
easat-9011	523	6	.	.	PUNCT
easat-9011	524	1	[	[	X
easat-9011	524	2	15	15	NUM
easat-9011	524	3	]	]	X
easat-9011	524	4	l.	l.	PROPN
easat-9011	524	5	s.	s.	PROPN
easat-9011	524	6	idris	idris	PROPN
easat-9011	524	7	and	and	CCONJ
easat-9011	524	8	k.	k.	PROPN
easat-9011	524	9	natalylova	natalylova	PROPN
easat-9011	524	10	,	,	PUNCT
easat-9011	524	11	"	"	PUNCT
easat-9011	524	12	pengaruh	pengaruh	NOUN
easat-9011	524	13	ukuran	ukuran	ADJ
easat-9011	524	14	dewan	dewan	PROPN
easat-9011	524	15	komisaris	komisaris	PROPN
easat-9011	524	16	,	,	PUNCT
easat-9011	524	17	komite	komite	ADJ
easat-9011	524	18	audit	audit	PROPN
easat-9011	524	19	dan	dan	PROPN
easat-9011	524	20	faktor	faktor	PROPN
easat-9011	524	21	lainnya	lainnya	PROPN
easat-9011	524	22	terhadap	terhadap	PROPN
easat-9011	524	23	manajemen	manajemen	PROPN
easat-9011	524	24	laba	laba	PROPN
easat-9011	524	25	,	,	PUNCT
easat-9011	524	26	"	"	PUNCT
easat-9011	524	27	e	e	NOUN
easat-9011	524	28	-	-	ADJ
easat-9011	524	29	jurnal	jurnal	ADJ
easat-9011	524	30	akuntansi	akuntansi	PROPN
easat-9011	524	31	tsm	tsm	NOUN
easat-9011	524	32	,	,	PUNCT
easat-9011	524	33	vol	vol	NOUN
easat-9011	524	34	.	.	PROPN
easat-9011	524	35	1	1	NUM
easat-9011	524	36	,	,	PUNCT
easat-9011	524	37	no	no	INTJ
easat-9011	524	38	.	.	NOUN
easat-9011	524	39	3	3	NUM
easat-9011	524	40	,	,	PUNCT
easat-9011	524	41	pp	pp	ADJ
easat-9011	524	42	.	.	PUNCT
easat-9011	525	1	299	299	NUM
easat-9011	525	2	-	-	SYM
easat-9011	525	3	312	312	NUM
easat-9011	525	4	,	,	PUNCT
easat-9011	525	5	2021	2021	NUM
easat-9011	525	6	.	.	PUNCT
easat-9011	526	1	[	[	X
easat-9011	526	2	16	16	NUM
easat-9011	526	3	]	]	PUNCT
easat-9011	526	4	a.	a.	NOUN
easat-9011	526	5	wafirli	wafirli	PROPN
easat-9011	526	6	,	,	PUNCT
easat-9011	526	7	"	"	PUNCT
easat-9011	526	8	the	the	DET
easat-9011	526	9	influence	influence	NOUN
easat-9011	526	10	of	of	ADP
easat-9011	526	11	profitability	profitability	NOUN
easat-9011	526	12	,	,	PUNCT
easat-9011	526	13	leverage	leverage	NOUN
easat-9011	526	14	,	,	PUNCT
easat-9011	526	15	firm	firm	ADJ
easat-9011	526	16	size	size	NOUN
easat-9011	526	17	and	and	CCONJ
easat-9011	526	18	capital	capital	NOUN
easat-9011	526	19	intensity	intensity	NOUN
easat-9011	526	20	towards	towards	ADP
easat-9011	526	21	tax	tax	NOUN
easat-9011	526	22	avoidance	avoidance	NOUN
easat-9011	526	23	,	,	PUNCT
easat-9011	526	24	"	"	PUNCT
easat-9011	526	25	doctoral	doctoral	ADJ
easat-9011	526	26	dissertation	dissertation	NOUN
easat-9011	526	27	,	,	PUNCT
easat-9011	526	28	universitas	universita	VERB
easat-9011	526	29	jenderal	jenderal	ADJ
easat-9011	526	30	soedirman	soedirman	NOUN
easat-9011	526	31	,	,	PUNCT
easat-9011	526	32	2017	2017	NUM
easat-9011	526	33	.	.	PUNCT
easat-9011	527	1	[	[	X
easat-9011	527	2	17	17	NUM
easat-9011	527	3	]	]	PUNCT
easat-9011	527	4	t.	t.	PROPN
easat-9011	527	5	kurniasih	kurniasih	PROPN
easat-9011	527	6	and	and	CCONJ
easat-9011	527	7	r.	r.	PROPN
easat-9011	527	8	sari	sari	PROPN
easat-9011	527	9	,	,	PUNCT
easat-9011	527	10	"	"	PUNCT
easat-9011	527	11	the	the	DET
easat-9011	527	12	influence	influence	NOUN
easat-9011	527	13	of	of	ADP
easat-9011	527	14	return	return	NOUN
easat-9011	527	15	on	on	ADP
easat-9011	527	16	assets	asset	NOUN
easat-9011	527	17	,	,	PUNCT
easat-9011	527	18	leverage	leverage	NOUN
easat-9011	527	19	,	,	PUNCT
easat-9011	527	20	corporate	corporate	ADJ
easat-9011	527	21	governance	governance	NOUN
easat-9011	527	22	,	,	PUNCT
easat-9011	527	23	company	company	NOUN
easat-9011	527	24	size	size	NOUN
easat-9011	527	25	and	and	CCONJ
easat-9011	527	26	fiscal	fiscal	ADJ
easat-9011	527	27	loss	loss	NOUN
easat-9011	527	28	compensation	compensation	NOUN
easat-9011	527	29	on	on	ADP
easat-9011	527	30	tax	tax	NOUN
easat-9011	527	31	avoidance	avoidance	NOUN
easat-9011	527	32	,	,	PUNCT
easat-9011	527	33	"	"	PUNCT
easat-9011	527	34	buletin	buletin	PROPN
easat-9011	527	35	studi	studi	PROPN
easat-9011	527	36	ekonomi	ekonomi	PROPN
easat-9011	527	37	,	,	PUNCT
easat-9011	527	38	vol	vol	NOUN
easat-9011	527	39	.	.	PROPN
easat-9011	527	40	18	18	NUM
easat-9011	527	41	,	,	PUNCT
easat-9011	527	42	no	no	INTJ
easat-9011	527	43	.	.	NOUN
easat-9011	527	44	1	1	NUM
easat-9011	527	45	,	,	PUNCT
easat-9011	527	46	p.	p.	NOUN
easat-9011	527	47	44276	44276	NUM
easat-9011	527	48	,	,	PUNCT
easat-9011	527	49	2013	2013	NUM
easat-9011	527	50	.	.	PUNCT
easat-9011	528	1	[	[	X
easat-9011	528	2	18	18	NUM
easat-9011	528	3	]	]	X
easat-9011	528	4	e.	e.	PROPN
easat-9011	528	5	n.	n.	PROPN
easat-9011	528	6	s.	s.	PROPN
easat-9011	528	7	maruhun	maruhun	PROPN
easat-9011	528	8	,	,	PUNCT
easat-9011	528	9	a.	a.	PROPN
easat-9011	528	10	n.	n.	PROPN
easat-9011	528	11	m.	m.	PROPN
easat-9011	528	12	azmi	azmi	PROPN
easat-9011	528	13	,	,	PUNCT
easat-9011	528	14	s.	s.	PROPN
easat-9011	528	15	n.	n.	PROPN
easat-9011	528	16	m.	m.	PROPN
easat-9011	528	17	shaari	shaari	PROPN
easat-9011	528	18	,	,	PUNCT
easat-9011	528	19	w.	w.	PROPN
easat-9011	528	20	r.	r.	PROPN
easat-9011	528	21	w.	w.	PROPN
easat-9011	528	22	abdullah	abdullah	PROPN
easat-9011	528	23	,	,	PUNCT
easat-9011	528	24	and	and	CCONJ
easat-9011	528	25	n.	n.	PROPN
easat-9011	528	26	noordin	noordin	PROPN
easat-9011	528	27	,	,	PUNCT
easat-9011	528	28	"	"	PUNCT
easat-9011	528	29	impact	impact	NOUN
easat-9011	528	30	of	of	ADP
easat-9011	528	31	corporate	corporate	ADJ
easat-9011	528	32	governance	governance	NOUN
easat-9011	528	33	on	on	ADP
easat-9011	528	34	firm	firm	ADJ
easat-9011	528	35	performance	performance	NOUN
easat-9011	528	36	of	of	ADP
easat-9011	528	37	malaysian	malaysian	ADJ
easat-9011	528	38	public	public	ADJ
easat-9011	528	39	listed	list	VERB
easat-9011	528	40	construction	construction	NOUN
easat-9011	528	41	firms	firm	NOUN
easat-9011	528	42	during	during	ADP
easat-9011	528	43	covid-19	covid-19	PROPN
easat-9011	528	44	pandemic	pandemic	NOUN
easat-9011	528	45	,	,	PUNCT
easat-9011	528	46	"	"	PUNCT
easat-9011	528	47	international	international	ADJ
easat-9011	528	48	journal	journal	NOUN
easat-9011	528	49	of	of	ADP
easat-9011	528	50	academic	academic	ADJ
easat-9011	528	51	research	research	NOUN
easat-9011	528	52	in	in	ADP
easat-9011	528	53	business	business	NOUN
easat-9011	528	54	and	and	CCONJ
easat-9011	528	55	social	social	ADJ
easat-9011	528	56	sciences	science	NOUN
easat-9011	528	57	,	,	PUNCT
easat-9011	528	58	vol	vol	NOUN
easat-9011	528	59	.	.	PROPN
easat-9011	528	60	12	12	NUM
easat-9011	528	61	,	,	PUNCT
easat-9011	528	62	no	no	INTJ
easat-9011	528	63	.	.	NOUN
easat-9011	528	64	11	11	NUM
easat-9011	528	65	,	,	PUNCT
easat-9011	528	66	pp	pp	ADJ
easat-9011	528	67	.	.	PUNCT
easat-9011	529	1	403–424	403–424	NUM
easat-9011	529	2	,	,	PUNCT
easat-9011	529	3	2022	2022	NUM
easat-9011	529	4	.	.	PUNCT
easat-9011	530	1	[	[	X
easat-9011	530	2	19	19	NUM
easat-9011	530	3	]	]	X
easat-9011	530	4	e.	e.	PROPN
easat-9011	530	5	indriani	indriani	PROPN
easat-9011	530	6	,	,	PUNCT
easat-9011	530	7	"	"	PUNCT
easat-9011	530	8	corporate	corporate	ADJ
easat-9011	530	9	governance	governance	NOUN
easat-9011	530	10	in	in	ADP
easat-9011	530	11	the	the	DET
easat-9011	530	12	dimension	dimension	NOUN
easat-9011	530	13	of	of	ADP
easat-9011	530	14	institutional	institutional	ADJ
easat-9011	530	15	ownership	ownership	NOUN
easat-9011	530	16	moderates	moderate	NOUN
easat-9011	530	17	tax	tax	NOUN
easat-9011	530	18	avoidance	avoidance	NOUN
easat-9011	530	19	,	,	PUNCT
easat-9011	530	20	"	"	PUNCT
easat-9011	530	21	jurnal	jurnal	PROPN
easat-9011	530	22	akuntansi	akuntansi	PROPN
easat-9011	530	23	dan	dan	PROPN
easat-9011	530	24	bisnis	bisnis	PROPN
easat-9011	530	25	,	,	PUNCT
easat-9011	530	26	vol	vol	NOUN
easat-9011	530	27	.	.	PROPN
easat-9011	530	28	23	23	NUM
easat-9011	530	29	,	,	PUNCT
easat-9011	530	30	no	no	INTJ
easat-9011	530	31	.	.	NOUN
easat-9011	530	32	2	2	NUM
easat-9011	530	33	,	,	PUNCT
easat-9011	530	34	pp	pp	ADJ
easat-9011	530	35	.	.	PUNCT
easat-9011	530	36	264	264	NUM
easat-9011	530	37	-	-	SYM
easat-9011	530	38	276	276	NUM
easat-9011	530	39	,	,	PUNCT
easat-9011	530	40	2024	2024	NUM
easat-9011	530	41	.	.	PUNCT
easat-9011	531	1	[	[	X
easat-9011	531	2	20	20	NUM
easat-9011	531	3	]	]	PUNCT
easat-9011	531	4	r.	r.	NOUN
easat-9011	531	5	lanis	lanis	PROPN
easat-9011	531	6	and	and	CCONJ
easat-9011	531	7	g.	g.	PROPN
easat-9011	531	8	richardson	richardson	PROPN
easat-9011	531	9	,	,	PUNCT
easat-9011	531	10	"	"	PUNCT
easat-9011	531	11	corporate	corporate	ADJ
easat-9011	531	12	social	social	ADJ
easat-9011	531	13	responsibility	responsibility	NOUN
easat-9011	531	14	and	and	CCONJ
easat-9011	531	15	tax	tax	NOUN
easat-9011	531	16	aggressiveness	aggressiveness	NOUN
easat-9011	531	17	:	:	PUNCT
easat-9011	531	18	a	a	DET
easat-9011	531	19	test	test	NOUN
easat-9011	531	20	of	of	ADP
easat-9011	531	21	legitimacy	legitimacy	NOUN
easat-9011	531	22	theory	theory	NOUN
easat-9011	531	23	,	,	PUNCT
easat-9011	531	24	"	"	PUNCT
easat-9011	531	25	accounting	accounting	NOUN
easat-9011	531	26	,	,	PUNCT
easat-9011	531	27	auditing	auditing	NOUN
easat-9011	531	28	&	&	CCONJ
easat-9011	531	29	accountability	accountability	NOUN
easat-9011	531	30	journal	journal	NOUN
easat-9011	531	31	,	,	PUNCT
easat-9011	531	32	vol	vol	NOUN
easat-9011	531	33	.	.	PROPN
easat-9011	531	34	26	26	NUM
easat-9011	531	35	,	,	PUNCT
easat-9011	531	36	no	no	INTJ
easat-9011	531	37	.	.	NOUN
easat-9011	531	38	1	1	NUM
easat-9011	531	39	,	,	PUNCT
easat-9011	531	40	pp	pp	ADJ
easat-9011	531	41	.	.	PUNCT
easat-9011	532	1	75	75	NUM
easat-9011	532	2	-	-	SYM
easat-9011	532	3	100	100	NUM
easat-9011	532	4	,	,	PUNCT
easat-9011	532	5	2012	2012	NUM
easat-9011	532	6	.	.	PUNCT
easat-9011	533	1	[	[	X
easat-9011	533	2	21	21	NUM
easat-9011	533	3	]	]	X
easat-9011	533	4	p.	p.	NOUN
easat-9011	533	5	bachas	bachas	PROPN
easat-9011	533	6	,	,	PUNCT
easat-9011	533	7	m.	m.	PROPN
easat-9011	533	8	h.	h.	PROPN
easat-9011	533	9	fisher	fisher	PROPN
easat-9011	533	10	-	-	PUNCT
easat-9011	533	11	post	post	PROPN
easat-9011	533	12	,	,	PUNCT
easat-9011	533	13	a.	a.	PROPN
easat-9011	533	14	jensen	jensen	PROPN
easat-9011	533	15	,	,	PUNCT
easat-9011	533	16	and	and	CCONJ
easat-9011	533	17	g.	g.	PROPN
easat-9011	533	18	zucman	zucman	NOUN
easat-9011	533	19	,	,	PUNCT
easat-9011	533	20	"	"	PUNCT
easat-9011	533	21	globalization	globalization	NOUN
easat-9011	533	22	and	and	CCONJ
easat-9011	533	23	factor	factor	NOUN
easat-9011	533	24	income	income	NOUN
easat-9011	533	25	taxation	taxation	NOUN
easat-9011	533	26	,	,	PUNCT
easat-9011	533	27	"	"	PUNCT
easat-9011	533	28	(	(	PUNCT
easat-9011	533	29	nber	nber	PROPN
easat-9011	533	30	working	working	PROPN
easat-9011	533	31	paper	paper	PROPN
easat-9011	533	32	no	no	INTJ
easat-9011	533	33	.	.	NOUN
easat-9011	533	34	29819	29819	NUM
easat-9011	533	35	)	)	PUNCT
easat-9011	533	36	.	.	PUNCT
easat-9011	534	1	national	national	PROPN
easat-9011	534	2	bureau	bureau	PROPN
easat-9011	534	3	of	of	ADP
easat-9011	534	4	economic	economic	ADJ
easat-9011	534	5	research	research	NOUN
easat-9011	534	6	,	,	PUNCT
easat-9011	534	7	2022	2022	NUM
easat-9011	534	8	.	.	PUNCT
easat-9011	535	1	[	[	X
easat-9011	535	2	22	22	NUM
easat-9011	535	3	]	]	PUNCT
easat-9011	535	4	s.	s.	PROPN
easat-9011	535	5	o.	o.	PROPN
easat-9011	535	6	rego	rego	PROPN
easat-9011	535	7	,	,	PUNCT
easat-9011	535	8	"	"	PUNCT
easat-9011	535	9	tax‐avoidance	tax‐avoidance	NOUN
easat-9011	535	10	activities	activity	NOUN
easat-9011	535	11	of	of	ADP
easat-9011	535	12	us	us	PROPN
easat-9011	535	13	multinational	multinational	ADJ
easat-9011	535	14	corporations	corporation	NOUN
easat-9011	535	15	,	,	PUNCT
easat-9011	535	16	"	"	PUNCT
easat-9011	535	17	contemporary	contemporary	ADJ
easat-9011	535	18	accounting	accounting	NOUN
easat-9011	535	19	research	research	NOUN
easat-9011	535	20	,	,	PUNCT
easat-9011	535	21	vol	vol	NOUN
easat-9011	535	22	.	.	PROPN
easat-9011	535	23	20	20	NUM
easat-9011	535	24	,	,	PUNCT
easat-9011	535	25	no	no	INTJ
easat-9011	535	26	.	.	NOUN
easat-9011	535	27	4	4	NUM
easat-9011	535	28	,	,	PUNCT
easat-9011	535	29	pp	pp	ADJ
easat-9011	535	30	.	.	PUNCT
easat-9011	536	1	805	805	NUM
easat-9011	536	2	-	-	SYM
easat-9011	536	3	833	833	NUM
easat-9011	536	4	,	,	PUNCT
easat-9011	536	5	2003	2003	NUM
easat-9011	536	6	.	.	PUNCT
easat-9011	537	1	[	[	X
easat-9011	537	2	23	23	NUM
easat-9011	537	3	]	]	X
easat-9011	537	4	y.	y.	PROPN
easat-9011	537	5	yusrizal	yusrizal	PROPN
easat-9011	537	6	,	,	PUNCT
easat-9011	537	7	s.	s.	PROPN
easat-9011	537	8	sudarno	sudarno	PROPN
easat-9011	537	9	,	,	PUNCT
easat-9011	537	10	and	and	CCONJ
easat-9011	537	11	l.	l.	PROPN
easat-9011	537	12	lifo	lifo	PROPN
easat-9011	537	13	,	,	PUNCT
easat-9011	537	14	"	"	PUNCT
easat-9011	537	15	factors	factor	NOUN
easat-9011	537	16	influencing	influence	VERB
easat-9011	537	17	tax	tax	NOUN
easat-9011	537	18	avoidance	avoidance	NOUN
easat-9011	537	19	with	with	ADP
easat-9011	537	20	leverage	leverage	NOUN
easat-9011	537	21	as	as	ADP
easat-9011	537	22	an	an	DET
easat-9011	537	23	intervening	intervene	VERB
easat-9011	537	24	variable	variable	NOUN
easat-9011	537	25	in	in	ADP
easat-9011	537	26	mining	mining	NOUN
easat-9011	537	27	companies	company	NOUN
easat-9011	537	28	listed	list	VERB
easat-9011	537	29	on	on	ADP
easat-9011	537	30	the	the	DET
easat-9011	537	31	idx	idx	NOUN
easat-9011	537	32	for	for	ADP
easat-9011	537	33	the	the	DET
easat-9011	537	34	2015	2015	NUM
easat-9011	537	35	-	-	SYM
easat-9011	537	36	2019	2019	NUM
easat-9011	537	37	period	period	NOUN
easat-9011	537	38	,	,	PUNCT
easat-9011	537	39	"	"	PUNCT
easat-9011	537	40	jurnal	jurnal	ADJ
easat-9011	537	41	bansi	bansi	NOUN
easat-9011	537	42	-	-	PUNCT
easat-9011	537	43	jurnal	jurnal	ADJ
easat-9011	537	44	bisnis	bisnis	PROPN
easat-9011	537	45	manajemen	manajeman	NOUN
easat-9011	537	46	akutansi	akutansi	PROPN
easat-9011	537	47	,	,	PUNCT
easat-9011	537	48	vol	vol	NOUN
easat-9011	537	49	.	.	PROPN
easat-9011	537	50	2	2	NUM
easat-9011	537	51	,	,	PUNCT
easat-9011	537	52	no	no	INTJ
easat-9011	537	53	.	.	NOUN
easat-9011	537	54	1	1	NUM
easat-9011	537	55	,	,	PUNCT
easat-9011	537	56	pp	pp	ADJ
easat-9011	537	57	.	.	PUNCT
easat-9011	538	1	31	31	NUM
easat-9011	538	2	-	-	SYM
easat-9011	538	3	45	45	NUM
easat-9011	538	4	,	,	PUNCT
easat-9011	538	5	2022	2022	NUM
easat-9011	538	6	.	.	PUNCT
easat-9011	539	1	[	[	X
easat-9011	539	2	24	24	NUM
easat-9011	539	3	]	]	PUNCT
easat-9011	539	4	a.	a.	NOUN
easat-9011	539	5	jannah	jannah	PROPN
easat-9011	539	6	and	and	CCONJ
easat-9011	539	7	m.	m.	NOUN
easat-9011	539	8	dimyati	dimyati	PROPN
easat-9011	539	9	,	,	PUNCT
easat-9011	539	10	"	"	PUNCT
easat-9011	539	11	analysis	analysis	NOUN
easat-9011	539	12	of	of	ADP
easat-9011	539	13	factors	factor	NOUN
easat-9011	539	14	influencing	influence	VERB
easat-9011	539	15	tax	tax	NOUN
easat-9011	539	16	with	with	ADP
easat-9011	539	17	leverage	leverage	NOUN
easat-9011	539	18	as	as	ADP
easat-9011	539	19	an	an	DET
easat-9011	539	20	intervening	intervene	VERB
easat-9011	539	21	variable	variable	ADJ
easat-9011	539	22	empirical	empirical	ADJ
easat-9011	539	23	study	study	NOUN
easat-9011	539	24	on	on	ADP
easat-9011	539	25	food	food	NOUN
easat-9011	539	26	and	and	CCONJ
easat-9011	539	27	beverage	beverage	NOUN
easat-9011	539	28	companies	company	NOUN
easat-9011	539	29	on	on	ADP
easat-9011	539	30	the	the	DET
easat-9011	539	31	stock	stock	NOUN
easat-9011	539	32	exchange	exchange	NOUN
easat-9011	539	33	of	of	ADP
easat-9011	539	34	thailand	thailand	PROPN
easat-9011	539	35	for	for	ADP
easat-9011	539	36	the	the	DET
easat-9011	539	37	period	period	NOUN
easat-9011	539	38	2015	2015	NUM
easat-9011	539	39	-	-	SYM
easat-9011	539	40	2019	2019	NUM
easat-9011	539	41	,	,	PUNCT
easat-9011	539	42	"	"	PUNCT
easat-9011	539	43	journal	journal	NOUN
easat-9011	539	44	of	of	ADP
easat-9011	539	45	accounting	accounting	NOUN
easat-9011	539	46	and	and	CCONJ
easat-9011	539	47	financial	financial	ADJ
easat-9011	539	48	management	management	NOUN
easat-9011	539	49	,	,	PUNCT
easat-9011	539	50	vol	vol	NOUN
easat-9011	539	51	.	.	PROPN
easat-9011	539	52	2	2	NUM
easat-9011	539	53	,	,	PUNCT
easat-9011	539	54	no	no	INTJ
easat-9011	539	55	.	.	NOUN
easat-9011	539	56	2	2	NUM
easat-9011	539	57	,	,	PUNCT
easat-9011	539	58	pp	pp	ADJ
easat-9011	539	59	.	.	PUNCT
easat-9011	540	1	60	60	NUM
easat-9011	540	2	-	-	SYM
easat-9011	540	3	83	83	NUM
easat-9011	540	4	,	,	PUNCT
easat-9011	540	5	2021	2021	NUM
easat-9011	540	6	.	.	PUNCT
easat-9011	541	1	[	[	X
easat-9011	541	2	25	25	NUM
easat-9011	541	3	]	]	PUNCT
easat-9011	541	4	z.	z.	PROPN
easat-9011	541	5	fahmi	fahmi	PROPN
easat-9011	541	6	and	and	CCONJ
easat-9011	541	7	e.	e.	PROPN
easat-9011	541	8	a.	a.	PROPN
easat-9011	541	9	b.	b.	PROPN
easat-9011	541	10	naibaho	naibaho	PROPN
easat-9011	541	11	,	,	PUNCT
easat-9011	541	12	"	"	PUNCT
easat-9011	541	13	the	the	DET
easat-9011	541	14	impact	impact	NOUN
easat-9011	541	15	of	of	ADP
easat-9011	541	16	profitability	profitability	NOUN
easat-9011	541	17	,	,	PUNCT
easat-9011	541	18	firm	firm	ADJ
easat-9011	541	19	size	size	NOUN
easat-9011	541	20	,	,	PUNCT
easat-9011	541	21	and	and	CCONJ
easat-9011	541	22	leverage	leverage	NOUN
easat-9011	541	23	on	on	ADP
easat-9011	541	24	tax	tax	NOUN
easat-9011	541	25	avoidance	avoidance	NOUN
easat-9011	541	26	:	:	PUNCT
easat-9011	541	27	moderating	moderate	VERB
easat-9011	541	28	role	role	NOUN
easat-9011	541	29	of	of	ADP
easat-9011	541	30	parent	parent	NOUN
easat-9011	541	31	company	company	NOUN
easat-9011	541	32	location	location	NOUN
easat-9011	541	33	,	,	PUNCT
easat-9011	541	34	"	"	PUNCT
easat-9011	541	35	advances	advance	NOUN
easat-9011	541	36	in	in	ADP
easat-9011	541	37	management	management	NOUN
easat-9011	541	38	and	and	CCONJ
easat-9011	541	39	applied	apply	VERB
easat-9011	541	40	economics	economic	NOUN
easat-9011	541	41	,	,	PUNCT
easat-9011	541	42	vol	vol	NOUN
easat-9011	541	43	.	.	PROPN
easat-9011	541	44	15	15	NUM
easat-9011	541	45	,	,	PUNCT
easat-9011	541	46	no	no	INTJ
easat-9011	541	47	.	.	NOUN
easat-9011	542	1	3	3	NUM
easat-9011	542	2	,	,	PUNCT
easat-9011	542	3	pp	pp	ADJ
easat-9011	542	4	.	.	PUNCT
easat-9011	543	1	1	1	NUM
easat-9011	543	2	-	-	SYM
easat-9011	543	3	2	2	NUM
easat-9011	543	4	,	,	PUNCT
easat-9011	543	5	2025	2025	NUM
easat-9011	543	6	.	.	PUNCT
easat-9011	544	1	[	[	X
easat-9011	544	2	26	26	NUM
easat-9011	544	3	]	]	PUNCT
easat-9011	544	4	m.	m.	PROPN
easat-9011	544	5	s.	s.	PROPN
easat-9011	544	6	hossain	hossain	PROPN
easat-9011	544	7	,	,	PUNCT
easat-9011	544	8	m.	m.	PROPN
easat-9011	544	9	s.	s.	PROPN
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easat-9011	544	12	m.	m.	PROPN
easat-9011	544	13	z.	z.	PROPN
easat-9011	544	14	islam	islam	PROPN
easat-9011	544	15	,	,	PUNCT
easat-9011	544	16	c.	c.	PROPN
easat-9011	544	17	c.	c.	PROPN
easat-9011	544	18	ling	ling	PROPN
easat-9011	544	19	,	,	PUNCT
easat-9011	544	20	and	and	CCONJ
easat-9011	544	21	c.	c.	PROPN
easat-9011	544	22	y.	y.	PROPN
easat-9011	544	23	fung	fung	PROPN
easat-9011	544	24	,	,	PUNCT
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easat-9011	544	27	between	between	ADP
easat-9011	544	28	profitability	profitability	NOUN
easat-9011	544	29	,	,	PUNCT
easat-9011	544	30	firm	firm	ADJ
easat-9011	544	31	size	size	NOUN
easat-9011	544	32	and	and	CCONJ
easat-9011	544	33	leverage	leverage	NOUN
easat-9011	544	34	and	and	CCONJ
easat-9011	544	35	tax	tax	NOUN
easat-9011	544	36	avoidance	avoidance	NOUN
easat-9011	544	37	:	:	PUNCT
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easat-9011	544	39	from	from	ADP
easat-9011	544	40	an	an	DET
easat-9011	544	41	emerging	emerge	VERB
easat-9011	544	42	economy	economy	NOUN
easat-9011	544	43	,	,	PUNCT
easat-9011	544	44	"	"	PUNCT
easat-9011	544	45	asian	asian	ADJ
easat-9011	544	46	review	review	NOUN
easat-9011	544	47	of	of	ADP
easat-9011	544	48	accounting	accounting	NOUN
easat-9011	544	49	,	,	PUNCT
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easat-9011	544	51	.	.	PROPN
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easat-9011	544	53	,	,	PUNCT
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easat-9011	544	55	.	.	NOUN
easat-9011	544	56	5	5	NUM
easat-9011	544	57	,	,	PUNCT
easat-9011	544	58	pp	pp	ADJ
easat-9011	544	59	.	.	PUNCT
easat-9011	545	1	759	759	NUM
easat-9011	545	2	-	-	SYM
easat-9011	545	3	780	780	NUM
easat-9011	545	4	,	,	PUNCT
easat-9011	545	5	2024	2024	NUM
easat-9011	545	6	.	.	PUNCT
easat-9011	546	1	[	[	X
easat-9011	546	2	27	27	NUM
easat-9011	546	3	]	]	PUNCT
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easat-9011	546	5	m.	m.	PROPN
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easat-9011	546	7	,	,	PUNCT
easat-9011	546	8	l.	l.	PROPN
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easat-9011	546	13	s.	s.	PROPN
easat-9011	546	14	o.	o.	PROPN
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easat-9011	546	19	reporting	reporting	NOUN
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easat-9011	546	21	and	and	CCONJ
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easat-9011	546	23	relation	relation	NOUN
easat-9011	546	24	to	to	ADP
easat-9011	546	25	aggressive	aggressive	ADJ
easat-9011	546	26	financial	financial	ADJ
easat-9011	546	27	reporting	reporting	NOUN
easat-9011	546	28	,	,	PUNCT
easat-9011	546	29	"	"	PUNCT
easat-9011	546	30	the	the	DET
easat-9011	546	31	accounting	accounting	NOUN
easat-9011	546	32	review	review	NOUN
easat-9011	546	33	,	,	PUNCT
easat-9011	546	34	vol	vol	NOUN
easat-9011	546	35	.	.	PROPN
easat-9011	546	36	84	84	NUM
easat-9011	546	37	,	,	PUNCT
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easat-9011	546	39	.	.	NOUN
easat-9011	546	40	2	2	NUM
easat-9011	546	41	,	,	PUNCT
easat-9011	546	42	pp	pp	ADJ
easat-9011	546	43	.	.	PUNCT
easat-9011	547	1	467	467	NUM
easat-9011	547	2	-	-	SYM
easat-9011	547	3	496	496	NUM
easat-9011	547	4	,	,	PUNCT
easat-9011	547	5	2009	2009	NUM
easat-9011	547	6	.	.	PUNCT
easat-9011	548	1	[	[	X
easat-9011	548	2	28	28	NUM
easat-9011	548	3	]	]	X
easat-9011	548	4	s.	s.	PROPN
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easat-9011	548	6	,	,	PUNCT
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easat-9011	548	14	,	,	PUNCT
easat-9011	548	15	"	"	PUNCT
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easat-9011	548	18	governance	governance	NOUN
easat-9011	548	19	support	support	NOUN
easat-9011	548	20	tax	tax	NOUN
easat-9011	548	21	avoidance	avoidance	NOUN
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easat-9011	548	24	indonesia	indonesia	PROPN
easat-9011	548	25	,	,	PUNCT
easat-9011	548	26	"	"	PUNCT
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easat-9011	548	30	innovative	innovative	ADJ
easat-9011	548	31	research	research	NOUN
easat-9011	548	32	and	and	CCONJ
easat-9011	548	33	scientific	scientific	ADJ
easat-9011	548	34	studies	study	NOUN
easat-9011	548	35	,	,	PUNCT
easat-9011	548	36	vol	vol	NOUN
easat-9011	548	37	.	.	PROPN
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easat-9011	548	39	,	,	PUNCT
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easat-9011	548	41	.	.	NOUN
easat-9011	548	42	3	3	NUM
easat-9011	548	43	,	,	PUNCT
easat-9011	548	44	pp	pp	ADJ
easat-9011	548	45	.	.	PUNCT
easat-9011	549	1	184	184	NUM
easat-9011	549	2	-	-	SYM
easat-9011	549	3	201	201	NUM
easat-9011	549	4	,	,	PUNCT
easat-9011	549	5	2022	2022	NUM
easat-9011	549	6	.	.	PUNCT
easat-9011	550	1	https://doi.org/10.53894/ijirss.v5i3.505	https://doi.org/10.53894/ijirss.v5i3.505	PROPN
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easat-9011	550	3	29	29	NUM
easat-9011	550	4	]	]	PUNCT
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easat-9011	550	7	,	,	PUNCT
easat-9011	550	8	"	"	PUNCT
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easat-9011	550	11	the	the	DET
easat-9011	550	12	factors	factor	NOUN
easat-9011	550	13	that	that	PRON
easat-9011	550	14	affect	affect	VERB
easat-9011	550	15	tax	tax	NOUN
easat-9011	550	16	avoidance	avoidance	NOUN
easat-9011	550	17	(	(	PUNCT
easat-9011	550	18	tax	tax	NOUN
easat-9011	550	19	avoidance	avoidance	NOUN
easat-9011	550	20	)	)	PUNCT
easat-9011	550	21	,	,	PUNCT
easat-9011	550	22	"	"	PUNCT
easat-9011	550	23	jom	jom	PROPN
easat-9011	550	24	fekon	fekon	PROPN
easat-9011	550	25	,	,	PUNCT
easat-9011	550	26	vol	vol	NOUN
easat-9011	550	27	.	.	PROPN
easat-9011	550	28	2	2	NUM
easat-9011	550	29	,	,	PUNCT
easat-9011	550	30	pp	pp	ADJ
easat-9011	550	31	.	.	PUNCT
easat-9011	551	1	1	1	NUM
easat-9011	551	2	-	-	SYM
easat-9011	551	3	15	15	NUM
easat-9011	551	4	,	,	PUNCT
easat-9011	551	5	2015	2015	NUM
easat-9011	551	6	.	.	PUNCT
easat-9011	552	1	[	[	X
easat-9011	552	2	30	30	NUM
easat-9011	552	3	]	]	X
easat-9011	552	4	h.	h.	PROPN
easat-9011	552	5	arinda	arinda	PROPN
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easat-9011	552	10	"	"	PUNCT
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easat-9011	552	22	tax	tax	NOUN
easat-9011	552	23	avoidance	avoidance	NOUN
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easat-9011	552	27	governance	governance	NOUN
easat-9011	552	28	as	as	ADP
easat-9011	552	29	a	a	DET
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easat-9011	552	31	variable	variable	NOUN
easat-9011	552	32	,	,	PUNCT
easat-9011	552	33	"	"	PUNCT
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easat-9011	552	36	trisakti	trisakti	PROPN
easat-9011	552	37	,	,	PUNCT
easat-9011	552	38	vol	vol	NOUN
easat-9011	552	39	.	.	PROPN
easat-9011	552	40	5	5	NUM
easat-9011	552	41	,	,	PUNCT
easat-9011	552	42	no	no	INTJ
easat-9011	552	43	.	.	NOUN
easat-9011	552	44	1	1	NUM
easat-9011	552	45	,	,	PUNCT
easat-9011	552	46	pp	pp	ADJ
easat-9011	552	47	.	.	PUNCT
easat-9011	553	1	123	123	NUM
easat-9011	553	2	-	-	SYM
easat-9011	553	3	140	140	NUM
easat-9011	553	4	,	,	PUNCT
easat-9011	553	5	2018	2018	NUM
easat-9011	553	6	.	.	PUNCT
easat-9011	554	1	[	[	X
easat-9011	554	2	31	31	NUM
easat-9011	554	3	]	]	PUNCT
easat-9011	554	4	c.	c.	NOUN
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easat-9011	554	6	and	and	CCONJ
easat-9011	554	7	i.	i.	PROPN
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easat-9011	554	9	,	,	PUNCT
easat-9011	554	10	"	"	PUNCT
easat-9011	554	11	influence	influence	NOUN
easat-9011	554	12	of	of	ADP
easat-9011	554	13	executive	executive	ADJ
easat-9011	554	14	character	character	NOUN
easat-9011	554	15	,	,	PUNCT
easat-9011	554	16	audit	audit	NOUN
easat-9011	554	17	committee	committee	NOUN
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easat-9011	554	21	,	,	PUNCT
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easat-9011	554	25	growth	growth	NOUN
easat-9011	554	26	in	in	ADP
easat-9011	554	27	tax	tax	NOUN
easat-9011	554	28	avoidance	avoidance	NOUN
easat-9011	554	29	,	,	PUNCT
easat-9011	554	30	"	"	PUNCT
easat-9011	554	31	e	e	NOUN
easat-9011	554	32	-	-	NOUN
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easat-9011	554	37	accounting	accounting	NOUN
easat-9011	554	38	,	,	PUNCT
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easat-9011	554	40	.	.	PROPN
easat-9011	554	41	10	10	NUM
easat-9011	554	42	,	,	PUNCT
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easat-9011	554	44	.	.	NOUN
easat-9011	554	45	47	47	NUM
easat-9011	554	46	,	,	PUNCT
easat-9011	554	47	p.	p.	NOUN
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easat-9011	554	49	,	,	PUNCT
easat-9011	554	50	2015	2015	NUM
easat-9011	554	51	.	.	PUNCT
easat-9011	555	1	[	[	X
easat-9011	555	2	32	32	NUM
easat-9011	555	3	]	]	X
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easat-9011	555	7	h.	h.	PROPN
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easat-9011	555	19	avoidance	avoidance	NOUN
easat-9011	555	20	in	in	ADP
easat-9011	555	21	property	property	NOUN
easat-9011	555	22	and	and	CCONJ
easat-9011	555	23	real	real	ADJ
easat-9011	555	24	estate	estate	NOUN
easat-9011	555	25	companies	company	NOUN
easat-9011	555	26	in	in	ADP
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easat-9011	555	28	,	,	PUNCT
easat-9011	555	29	"	"	PUNCT
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easat-9011	555	33	accounting	accounting	PROPN
easat-9011	555	34	review	review	PROPN
easat-9011	555	35	):	):	PUNCT
easat-9011	555	36	journal	journal	NOUN
easat-9011	555	37	of	of	ADP
easat-9011	555	38	accounting	accounting	NOUN
easat-9011	555	39	and	and	CCONJ
easat-9011	555	40	business	business	NOUN
easat-9011	555	41	,	,	PUNCT
easat-9011	555	42	vol	vol	NOUN
easat-9011	555	43	.	.	PROPN
easat-9011	555	44	2	2	NUM
easat-9011	555	45	,	,	PUNCT
easat-9011	555	46	no	no	INTJ
easat-9011	555	47	.	.	NOUN
easat-9011	555	48	2	2	NUM
easat-9011	555	49	,	,	PUNCT
easat-9011	555	50	pp	pp	ADJ
easat-9011	555	51	.	.	PUNCT
easat-9011	555	52	114	114	NUM
easat-9011	555	53	-	-	SYM
easat-9011	555	54	127	127	NUM
easat-9011	555	55	,	,	PUNCT
easat-9011	555	56	2017	2017	NUM
easat-9011	555	57	.	.	PUNCT
easat-9011	556	1	https://doi.org/10.1108/ijoes-12-2024-0414	https://doi.org/10.1108/ijoes-12-2024-0414	PROPN
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easat-9011	556	9	issn	issn	PROPN
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easat-9011	556	11	2576	2576	NUM
easat-9011	556	12	-	-	SYM
easat-9011	556	13	8484	8484	NUM
easat-9011	556	14	vol	vol	NOUN
easat-9011	556	15	.	.	PROPN
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easat-9011	557	2	,	,	PUNCT
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easat-9011	557	6	:	:	SYM
easat-9011	557	7	1797	1797	NUM
easat-9011	557	8	-	-	SYM
easat-9011	557	9	1815	1815	NUM
easat-9011	557	10	,	,	PUNCT
easat-9011	557	11	2025	2025	NUM
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easat-9011	557	13	:	:	PUNCT
easat-9011	557	14	10.55214/2576	10.55214/2576	NUM
easat-9011	557	15	-	-	NUM
easat-9011	557	16	8484.v9i7.9011	8484.v9i7.9011	NUM
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easat-9011	557	22	;	;	PUNCT
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easat-9011	557	25	gate	gate	NOUN
easat-9011	558	1	[	[	X
easat-9011	558	2	33	33	NUM
easat-9011	558	3	]	]	X
easat-9011	558	4	v.	v.	ADP
easat-9011	558	5	jingga	jingga	PROPN
easat-9011	558	6	and	and	CCONJ
easat-9011	558	7	l.	l.	PROPN
easat-9011	558	8	lina	lina	PROPN
easat-9011	558	9	,	,	PUNCT
easat-9011	558	10	"	"	PUNCT
easat-9011	558	11	factors	factor	NOUN
easat-9011	558	12	influencing	influence	VERB
easat-9011	558	13	tax	tax	NOUN
easat-9011	558	14	avoidance	avoidance	NOUN
easat-9011	558	15	activity	activity	NOUN
easat-9011	558	16	:	:	PUNCT
easat-9011	558	17	an	an	DET
easat-9011	558	18	empirical	empirical	ADJ
easat-9011	558	19	study	study	NOUN
easat-9011	558	20	from	from	ADP
easat-9011	558	21	indonesia	indonesia	PROPN
easat-9011	558	22	stock	stock	PROPN
easat-9011	558	23	exchange	exchange	PROPN
easat-9011	558	24	,	,	PUNCT
easat-9011	558	25	"	"	PUNCT
easat-9011	558	26	indian	indian	ADJ
easat-9011	558	27	-	-	PUNCT
easat-9011	558	28	pacific	pacific	ADJ
easat-9011	558	29	journal	journal	NOUN
easat-9011	558	30	of	of	ADP
easat-9011	558	31	accounting	accounting	NOUN
easat-9011	558	32	and	and	CCONJ
easat-9011	558	33	finance	finance	NOUN
easat-9011	558	34	,	,	PUNCT
easat-9011	558	35	vol	vol	NOUN
easat-9011	558	36	.	.	PROPN
easat-9011	558	37	1	1	NUM
easat-9011	558	38	,	,	PUNCT
easat-9011	558	39	no	no	INTJ
easat-9011	558	40	.	.	NOUN
easat-9011	558	41	1	1	NUM
easat-9011	558	42	,	,	PUNCT
easat-9011	558	43	pp	pp	ADJ
easat-9011	558	44	.	.	PUNCT
easat-9011	559	1	17	17	NUM
easat-9011	559	2	-	-	SYM
easat-9011	559	3	25	25	NUM
easat-9011	559	4	,	,	PUNCT
easat-9011	559	5	2017	2017	NUM
easat-9011	559	6	.	.	PUNCT
easat-9011	560	1	[	[	X
easat-9011	560	2	34	34	NUM
easat-9011	560	3	]	]	X
easat-9011	560	4	s.	s.	PROPN
easat-9011	560	5	ali	ali	PROPN
easat-9011	560	6	,	,	PUNCT
easat-9011	560	7	a.	a.	NOUN
easat-9011	560	8	rangone	rangone	NOUN
easat-9011	560	9	,	,	PUNCT
easat-9011	560	10	and	and	CCONJ
easat-9011	560	11	m.	m.	PROPN
easat-9011	560	12	farooq	farooq	PROPN
easat-9011	560	13	,	,	PUNCT
easat-9011	560	14	"	"	PUNCT
easat-9011	560	15	corporate	corporate	ADJ
easat-9011	560	16	taxation	taxation	NOUN
easat-9011	560	17	and	and	CCONJ
easat-9011	560	18	firm	firm	ADJ
easat-9011	560	19	-	-	PUNCT
easat-9011	560	20	specific	specific	ADJ
easat-9011	560	21	determinants	determinant	NOUN
easat-9011	560	22	of	of	ADP
easat-9011	560	23	capital	capital	NOUN
easat-9011	560	24	structure	structure	NOUN
easat-9011	560	25	:	:	PUNCT
easat-9011	560	26	evidence	evidence	NOUN
easat-9011	560	27	from	from	ADP
easat-9011	560	28	the	the	DET
easat-9011	560	29	uk	uk	PROPN
easat-9011	560	30	and	and	CCONJ
easat-9011	560	31	us	we	PRON
easat-9011	560	32	multinational	multinational	ADJ
easat-9011	560	33	firms	firm	NOUN
easat-9011	560	34	,	,	PUNCT
easat-9011	560	35	"	"	PUNCT
easat-9011	560	36	journal	journal	NOUN
easat-9011	560	37	of	of	ADP
easat-9011	560	38	risk	risk	NOUN
easat-9011	560	39	and	and	CCONJ
easat-9011	560	40	financial	financial	ADJ
easat-9011	560	41	management	management	NOUN
easat-9011	560	42	,	,	PUNCT
easat-9011	560	43	vol	vol	NOUN
easat-9011	560	44	.	.	PROPN
easat-9011	560	45	15	15	NUM
easat-9011	560	46	,	,	PUNCT
easat-9011	560	47	no	no	INTJ
easat-9011	560	48	.	.	NOUN
easat-9011	560	49	2	2	NUM
easat-9011	560	50	,	,	PUNCT
easat-9011	560	51	p.	p.	NOUN
easat-9011	560	52	55	55	NUM
easat-9011	560	53	,	,	PUNCT
easat-9011	560	54	2022	2022	NUM
easat-9011	560	55	.	.	PUNCT
easat-9011	561	1	[	[	X
easat-9011	561	2	35	35	NUM
easat-9011	561	3	]	]	X
easat-9011	561	4	m.	m.	NOUN
easat-9011	561	5	a.	a.	PROPN
easat-9011	561	6	desai	desai	PROPN
easat-9011	561	7	,	,	PUNCT
easat-9011	561	8	c.	c.	PROPN
easat-9011	561	9	f.	f.	PROPN
easat-9011	561	10	foley	foley	PROPN
easat-9011	561	11	,	,	PUNCT
easat-9011	561	12	and	and	CCONJ
easat-9011	561	13	j.	j.	PROPN
easat-9011	561	14	r.	r.	PROPN
easat-9011	561	15	hines	hines	PROPN
easat-9011	561	16	jr	jr	PROPN
easat-9011	561	17	,	,	PUNCT
easat-9011	561	18	"	"	PUNCT
easat-9011	561	19	the	the	DET
easat-9011	561	20	costs	cost	NOUN
easat-9011	561	21	of	of	ADP
easat-9011	561	22	shared	shared	ADJ
easat-9011	561	23	ownership	ownership	NOUN
easat-9011	561	24	:	:	PUNCT
easat-9011	561	25	evidence	evidence	NOUN
easat-9011	561	26	from	from	ADP
easat-9011	561	27	international	international	ADJ
easat-9011	561	28	joint	joint	ADJ
easat-9011	561	29	ventures	venture	NOUN
easat-9011	561	30	,	,	PUNCT
easat-9011	561	31	"	"	PUNCT
easat-9011	561	32	journal	journal	NOUN
easat-9011	561	33	of	of	ADP
easat-9011	561	34	financial	financial	ADJ
easat-9011	561	35	economics	economic	NOUN
easat-9011	561	36	,	,	PUNCT
easat-9011	561	37	vol	vol	NOUN
easat-9011	561	38	.	.	PROPN
easat-9011	561	39	73	73	NUM
easat-9011	561	40	,	,	PUNCT
easat-9011	561	41	no	no	INTJ
easat-9011	561	42	.	.	NOUN
easat-9011	561	43	2	2	NUM
easat-9011	561	44	,	,	PUNCT
easat-9011	561	45	pp	pp	ADJ
easat-9011	561	46	.	.	PUNCT
easat-9011	562	1	323	323	NUM
easat-9011	562	2	-	-	SYM
easat-9011	562	3	374	374	NUM
easat-9011	562	4	,	,	PUNCT
easat-9011	562	5	2004	2004	NUM
easat-9011	562	6	.	.	PUNCT
easat-9011	563	1	[	[	X
easat-9011	563	2	36	36	NUM
easat-9011	563	3	]	]	X
easat-9011	563	4	o.	o.	PROPN
easat-9011	563	5	a.	a.	PROPN
easat-9011	563	6	yahaya	yahaya	PROPN
easat-9011	563	7	and	and	CCONJ
easat-9011	563	8	k.	k.	PROPN
easat-9011	563	9	omotola	omotola	PROPN
easat-9011	563	10	,	,	PUNCT
easat-9011	563	11	"	"	PUNCT
easat-9011	563	12	the	the	DET
easat-9011	563	13	moderating	moderate	VERB
easat-9011	563	14	effect	effect	NOUN
easat-9011	563	15	of	of	ADP
easat-9011	563	16	institutional	institutional	ADJ
easat-9011	563	17	ownership	ownership	NOUN
easat-9011	563	18	on	on	ADP
easat-9011	563	19	board	board	NOUN
easat-9011	563	20	attributes	attribute	NOUN
easat-9011	563	21	and	and	CCONJ
easat-9011	563	22	tax	tax	NOUN
easat-9011	563	23	aggressiveness	aggressiveness	NOUN
easat-9011	563	24	,	,	PUNCT
easat-9011	563	25	"	"	PUNCT
easat-9011	563	26	available	available	ADJ
easat-9011	563	27	at	at	ADP
easat-9011	563	28	ssrn	ssrn	PROPN
easat-9011	563	29	4950381	4950381	NUM
easat-9011	563	30	,	,	PUNCT
easat-9011	563	31	2024	2024	NUM
easat-9011	563	32	.	.	PUNCT
easat-9011	564	1	[	[	X
easat-9011	564	2	37	37	NUM
easat-9011	564	3	]	]	PUNCT
easat-9011	564	4	s.	s.	PROPN
easat-9011	564	5	m.	m.	PROPN
easat-9011	564	6	shamsudin	shamsudin	PROPN
easat-9011	564	7	,	,	PUNCT
easat-9011	564	8	w.	w.	PROPN
easat-9011	564	9	r.	r.	PROPN
easat-9011	564	10	w.	w.	PROPN
easat-9011	564	11	abdullah	abdullah	PROPN
easat-9011	564	12	,	,	PUNCT
easat-9011	564	13	and	and	CCONJ
easat-9011	564	14	a.	a.	PROPN
easat-9011	564	15	h.	h.	PROPN
easat-9011	564	16	osman	osman	PROPN
easat-9011	564	17	,	,	PUNCT
easat-9011	564	18	"	"	PUNCT
easat-9011	564	19	corporate	corporate	ADJ
easat-9011	564	20	governance	governance	NOUN
easat-9011	564	21	practices	practice	NOUN
easat-9011	564	22	and	and	CCONJ
easat-9011	564	23	firm	firm	ADJ
easat-9011	564	24	performance	performance	NOUN
easat-9011	564	25	after	after	ADP
easat-9011	564	26	revised	revise	VERB
easat-9011	564	27	code	code	NOUN
easat-9011	564	28	of	of	ADP
easat-9011	564	29	corporate	corporate	ADJ
easat-9011	564	30	governance	governance	NOUN
easat-9011	564	31	:	:	PUNCT
easat-9011	564	32	evidence	evidence	NOUN
easat-9011	564	33	from	from	ADP
easat-9011	564	34	malaysia	malaysia	PROPN
easat-9011	564	35	,	,	PUNCT
easat-9011	564	36	"	"	PUNCT
easat-9011	564	37	presented	present	VERB
easat-9011	564	38	at	at	ADP
easat-9011	564	39	the	the	DET
easat-9011	564	40	state	state	NOUN
easat-9011	564	41	-	-	PUNCT
easat-9011	564	42	of	of	ADP
easat-9011	564	43	-	-	PUNCT
easat-9011	564	44	the	the	DET
easat-9011	564	45	-	-	PUNCT
easat-9011	564	46	art	art	NOUN
easat-9011	564	47	theories	theory	NOUN
easat-9011	564	48	and	and	CCONJ
easat-9011	564	49	empirical	empirical	ADJ
easat-9011	564	50	evidence	evidence	NOUN
easat-9011	564	51	:	:	PUNCT
easat-9011	564	52	selected	select	VERB
easat-9011	564	53	papers	paper	NOUN
easat-9011	564	54	from	from	ADP
easat-9011	564	55	the	the	DET
easat-9011	564	56	6th	6th	ADJ
easat-9011	564	57	international	international	ADJ
easat-9011	564	58	conference	conference	NOUN
easat-9011	564	59	on	on	ADP
easat-9011	564	60	governance	governance	NOUN
easat-9011	564	61	,	,	PUNCT
easat-9011	564	62	fraud	fraud	NOUN
easat-9011	564	63	,	,	PUNCT
easat-9011	564	64	ethics	ethic	NOUN
easat-9011	564	65	,	,	PUNCT
easat-9011	564	66	and	and	CCONJ
easat-9011	564	67	social	social	ADJ
easat-9011	564	68	responsibility	responsibility	NOUN
easat-9011	564	69	(	(	PUNCT
easat-9011	564	70	pp	pp	ADJ
easat-9011	564	71	.	.	PUNCT
easat-9011	564	72	49	49	NUM
easat-9011	564	73	-	-	SYM
easat-9011	564	74	63	63	NUM
easat-9011	564	75	)	)	PUNCT
easat-9011	564	76	.	.	PUNCT
easat-9011	565	1	springer	springer	PROPN
easat-9011	565	2	singapore	singapore	PROPN
easat-9011	565	3	,	,	PUNCT
easat-9011	565	4	2018	2018	NUM
easat-9011	565	5	.	.	PUNCT
easat-9011	566	1	[	[	X
easat-9011	566	2	38	38	NUM
easat-9011	566	3	]	]	X
easat-9011	566	4	d.	d.	PROPN
easat-9011	566	5	sheng	sheng	PROPN
easat-9011	566	6	and	and	CCONJ
easat-9011	566	7	h.	h.	PROPN
easat-9011	566	8	a.	a.	PROPN
easat-9011	566	9	montgomery	montgomery	PROPN
easat-9011	566	10	,	,	PUNCT
easat-9011	566	11	"	"	PUNCT
easat-9011	566	12	chief	chief	ADJ
easat-9011	566	13	executive	executive	ADJ
easat-9011	566	14	officer	officer	NOUN
easat-9011	566	15	duality	duality	NOUN
easat-9011	566	16	and	and	CCONJ
easat-9011	566	17	the	the	DET
easat-9011	566	18	relationship	relationship	NOUN
easat-9011	566	19	between	between	ADP
easat-9011	566	20	firm	firm	ADJ
easat-9011	566	21	performance	performance	NOUN
easat-9011	566	22	and	and	CCONJ
easat-9011	566	23	dividend	dividend	NOUN
easat-9011	566	24	payouts	payout	NOUN
easat-9011	566	25	,	,	PUNCT
easat-9011	566	26	"	"	PUNCT
easat-9011	566	27	journal	journal	NOUN
easat-9011	566	28	of	of	ADP
easat-9011	566	29	governance	governance	NOUN
easat-9011	566	30	and	and	CCONJ
easat-9011	566	31	regulation	regulation	NOUN
easat-9011	566	32	,	,	PUNCT
easat-9011	566	33	vol	vol	NOUN
easat-9011	566	34	.	.	PROPN
easat-9011	566	35	13	13	NUM
easat-9011	566	36	,	,	PUNCT
easat-9011	566	37	no	no	INTJ
easat-9011	566	38	.	.	NOUN
easat-9011	566	39	1	1	NUM
easat-9011	566	40	,	,	PUNCT
easat-9011	566	41	pp	pp	ADJ
easat-9011	566	42	.	.	PUNCT
easat-9011	567	1	96	96	NUM
easat-9011	567	2	-	-	SYM
easat-9011	567	3	110	110	NUM
easat-9011	567	4	,	,	PUNCT
easat-9011	567	5	2024	2024	NUM
easat-9011	567	6	.	.	PUNCT
easat-9011	568	1	[	[	X
easat-9011	568	2	39	39	NUM
easat-9011	568	3	]	]	PUNCT
easat-9011	568	4	r.	r.	NOUN
easat-9011	568	5	lanis	lanis	PROPN
easat-9011	568	6	and	and	CCONJ
easat-9011	568	7	g.	g.	PROPN
easat-9011	568	8	richardson	richardson	PROPN
easat-9011	568	9	,	,	PUNCT
easat-9011	568	10	"	"	PUNCT
easat-9011	568	11	the	the	DET
easat-9011	568	12	effect	effect	NOUN
easat-9011	568	13	of	of	ADP
easat-9011	568	14	board	board	NOUN
easat-9011	568	15	of	of	ADP
easat-9011	568	16	director	director	NOUN
easat-9011	568	17	composition	composition	NOUN
easat-9011	568	18	on	on	ADP
easat-9011	568	19	corporate	corporate	ADJ
easat-9011	568	20	tax	tax	NOUN
easat-9011	568	21	aggressiveness	aggressiveness	NOUN
easat-9011	568	22	,	,	PUNCT
easat-9011	568	23	"	"	PUNCT
easat-9011	568	24	journal	journal	NOUN
easat-9011	568	25	of	of	ADP
easat-9011	568	26	accounting	accounting	NOUN
easat-9011	568	27	and	and	CCONJ
easat-9011	568	28	public	public	ADJ
easat-9011	568	29	policy	policy	NOUN
easat-9011	568	30	,	,	PUNCT
easat-9011	568	31	vol	vol	NOUN
easat-9011	568	32	.	.	PROPN
easat-9011	568	33	30	30	NUM
easat-9011	568	34	,	,	PUNCT
easat-9011	568	35	no	no	INTJ
easat-9011	568	36	.	.	NOUN
easat-9011	568	37	1	1	NUM
easat-9011	568	38	,	,	PUNCT
easat-9011	568	39	pp	pp	ADJ
easat-9011	568	40	.	.	PUNCT
easat-9011	569	1	50	50	NUM
easat-9011	569	2	-	-	SYM
easat-9011	569	3	70	70	NUM
easat-9011	569	4	,	,	PUNCT
easat-9011	569	5	2011	2011	NUM
easat-9011	569	6	.	.	PUNCT
easat-9011	570	1	[	[	X
easat-9011	570	2	40	40	NUM
easat-9011	570	3	]	]	PUNCT
easat-9011	570	4	m.	m.	NOUN
easat-9011	570	5	hoseini	hoseini	PROPN
easat-9011	570	6	,	,	PUNCT
easat-9011	570	7	m.	m.	NOUN
easat-9011	570	8	s.	s.	PROPN
easat-9011	570	9	gerayli	gerayli	PROPN
easat-9011	570	10	,	,	PUNCT
easat-9011	570	11	and	and	CCONJ
easat-9011	570	12	h.	h.	PROPN
easat-9011	570	13	valiyan	valiyan	PROPN
easat-9011	570	14	,	,	PUNCT
easat-9011	570	15	"	"	PUNCT
easat-9011	570	16	demographic	demographic	ADJ
easat-9011	570	17	characteristics	characteristic	NOUN
easat-9011	570	18	of	of	ADP
easat-9011	570	19	the	the	DET
easat-9011	570	20	board	board	NOUN
easat-9011	570	21	of	of	ADP
easat-9011	570	22	directors	director	NOUN
easat-9011	570	23	’	’	PART
easat-9011	570	24	structure	structure	NOUN
easat-9011	570	25	and	and	CCONJ
easat-9011	570	26	tax	tax	NOUN
easat-9011	570	27	avoidance	avoidance	NOUN
easat-9011	570	28	:	:	PUNCT
easat-9011	570	29	evidence	evidence	NOUN
easat-9011	570	30	from	from	ADP
easat-9011	570	31	tehran	tehran	PROPN
easat-9011	570	32	stock	stock	PROPN
easat-9011	570	33	exchange	exchange	PROPN
easat-9011	570	34	,	,	PUNCT
easat-9011	570	35	"	"	PUNCT
easat-9011	570	36	international	international	ADJ
easat-9011	570	37	journal	journal	NOUN
easat-9011	570	38	of	of	ADP
easat-9011	570	39	social	social	ADJ
easat-9011	570	40	economics	economic	NOUN
easat-9011	570	41	,	,	PUNCT
easat-9011	570	42	vol	vol	NOUN
easat-9011	570	43	.	.	PROPN
easat-9011	570	44	46	46	NUM
easat-9011	570	45	,	,	PUNCT
easat-9011	570	46	no	no	INTJ
easat-9011	570	47	.	.	NOUN
easat-9011	570	48	2	2	NUM
easat-9011	570	49	,	,	PUNCT
easat-9011	570	50	pp	pp	ADJ
easat-9011	570	51	.	.	PUNCT
easat-9011	571	1	199	199	NUM
easat-9011	571	2	-	-	SYM
easat-9011	571	3	212	212	NUM
easat-9011	571	4	,	,	PUNCT
easat-9011	571	5	2019	2019	NUM
easat-9011	571	6	.	.	PUNCT
easat-9011	572	1	[	[	X
easat-9011	572	2	41	41	NUM
easat-9011	572	3	]	]	PUNCT
easat-9011	572	4	a.	a.	NOUN
easat-9011	572	5	a.	a.	NOUN
easat-9011	572	6	a.	a.	NOUN
easat-9011	572	7	bash	bash	NOUN
easat-9011	572	8	and	and	CCONJ
easat-9011	572	9	f.	f.	PROPN
easat-9011	572	10	zoghlami	zoghlami	PROPN
easat-9011	572	11	,	,	PUNCT
easat-9011	572	12	"	"	PUNCT
easat-9011	572	13	the	the	DET
easat-9011	572	14	impact	impact	NOUN
easat-9011	572	15	of	of	ADP
easat-9011	572	16	corporate	corporate	ADJ
easat-9011	572	17	governance	governance	NOUN
easat-9011	572	18	mechanisms	mechanism	NOUN
easat-9011	572	19	on	on	ADP
easat-9011	572	20	tax	tax	NOUN
easat-9011	572	21	avoidance	avoidance	NOUN
easat-9011	572	22	practices	practice	NOUN
easat-9011	572	23	,	,	PUNCT
easat-9011	572	24	"	"	PUNCT
easat-9011	572	25	revista	revista	PROPN
easat-9011	572	26	iberoamericana	iberoamericana	PROPN
easat-9011	572	27	de	de	PROPN
easat-9011	572	28	psicología	psicología	PROPN
easat-9011	572	29	del	del	PROPN
easat-9011	572	30	ejercicio	ejercicio	PROPN
easat-9011	572	31	y	y	PROPN
easat-9011	572	32	el	el	PROPN
easat-9011	572	33	deporte	deporte	PROPN
easat-9011	572	34	,	,	PUNCT
easat-9011	572	35	vol	vol	NOUN
easat-9011	572	36	.	.	PROPN
easat-9011	572	37	18	18	NUM
easat-9011	572	38	,	,	PUNCT
easat-9011	572	39	no	no	INTJ
easat-9011	572	40	.	.	NOUN
easat-9011	572	41	4	4	NUM
easat-9011	572	42	,	,	PUNCT
easat-9011	572	43	pp	pp	ADJ
easat-9011	572	44	.	.	PUNCT
easat-9011	573	1	398	398	NUM
easat-9011	573	2	-	-	SYM
easat-9011	573	3	404	404	NUM
easat-9011	573	4	,	,	PUNCT
easat-9011	573	5	2023	2023	NUM
easat-9011	573	6	.	.	PUNCT
easat-9011	574	1	[	[	X
easat-9011	574	2	42	42	NUM
easat-9011	574	3	]	]	X
easat-9011	574	4	o.	o.	NOUN
easat-9011	574	5	a.	a.	PROPN
easat-9011	574	6	martins	martin	NOUN
easat-9011	574	7	and	and	CCONJ
easat-9011	574	8	a.	a.	NOUN
easat-9011	574	9	omoye	omoye	NOUN
easat-9011	574	10	,	,	PUNCT
easat-9011	574	11	"	"	PUNCT
easat-9011	574	12	board	board	NOUN
easat-9011	574	13	characteristics	characteristic	NOUN
easat-9011	574	14	and	and	CCONJ
easat-9011	574	15	tax	tax	NOUN
easat-9011	574	16	planning	planning	NOUN
easat-9011	574	17	of	of	ADP
easat-9011	574	18	quoted	quote	VERB
easat-9011	574	19	companies	company	NOUN
easat-9011	574	20	in	in	ADP
easat-9011	574	21	nigeria	nigeria	PROPN
easat-9011	574	22	,	,	PUNCT
easat-9011	574	23	"	"	PUNCT
easat-9011	574	24	international	international	ADJ
easat-9011	574	25	journal	journal	NOUN
easat-9011	574	26	of	of	ADP
easat-9011	574	27	applied	apply	VERB
easat-9011	574	28	economics	economic	NOUN
easat-9011	574	29	,	,	PUNCT
easat-9011	574	30	finance	finance	NOUN
easat-9011	574	31	and	and	CCONJ
easat-9011	574	32	accounting	accounting	NOUN
easat-9011	574	33	,	,	PUNCT
easat-9011	574	34	vol	vol	NOUN
easat-9011	574	35	.	.	PROPN
easat-9011	574	36	19	19	NUM
easat-9011	574	37	,	,	PUNCT
easat-9011	574	38	no	no	INTJ
easat-9011	574	39	.	.	NOUN
easat-9011	574	40	1	1	NUM
easat-9011	574	41	,	,	PUNCT
easat-9011	574	42	pp	pp	ADJ
easat-9011	574	43	.	.	PUNCT
easat-9011	575	1	186	186	NUM
easat-9011	575	2	-	-	SYM
easat-9011	575	3	195	195	NUM
easat-9011	575	4	,	,	PUNCT
easat-9011	575	5	2024	2024	NUM
easat-9011	575	6	.	.	PUNCT
easat-9011	576	1	[	[	X
easat-9011	576	2	43	43	NUM
easat-9011	576	3	]	]	PUNCT
easat-9011	576	4	a.	a.	NOUN
easat-9011	576	5	oshinowo	oshinowo	PROPN
easat-9011	576	6	,	,	PUNCT
easat-9011	576	7	a.	a.	NOUN
easat-9011	576	8	nwaobia	nwaobia	PROPN
easat-9011	576	9	,	,	PUNCT
easat-9011	576	10	and	and	CCONJ
easat-9011	576	11	s.	s.	PROPN
easat-9011	576	12	owolabi	owolabi	PROPN
easat-9011	576	13	,	,	PUNCT
easat-9011	576	14	"	"	PUNCT
easat-9011	576	15	corporate	corporate	ADJ
easat-9011	576	16	governance	governance	NOUN
easat-9011	576	17	on	on	ADP
easat-9011	576	18	stakeholders	stakeholder	NOUN
easat-9011	576	19	'	'	PART
easat-9011	576	20	obligations	obligation	NOUN
easat-9011	576	21	of	of	ADP
easat-9011	576	22	non	non	ADJ
easat-9011	576	23	-	-	ADJ
easat-9011	576	24	financial	financial	ADJ
easat-9011	576	25	firms	firm	NOUN
easat-9011	576	26	quoted	quote	VERB
easat-9011	576	27	in	in	ADP
easat-9011	576	28	nigeria	nigeria	PROPN
easat-9011	576	29	:	:	PUNCT
easat-9011	576	30	moderating	moderate	VERB
easat-9011	576	31	effect	effect	NOUN
easat-9011	576	32	of	of	ADP
easat-9011	576	33	firm	firm	ADJ
easat-9011	576	34	size	size	NOUN
easat-9011	576	35	and	and	CCONJ
easat-9011	576	36	liquidity	liquidity	NOUN
easat-9011	576	37	,	,	PUNCT
easat-9011	576	38	"	"	PUNCT
easat-9011	576	39	journal	journal	NOUN
easat-9011	576	40	of	of	ADP
easat-9011	576	41	accounting	accounting	PROPN
easat-9011	576	42	&	&	CCONJ
easat-9011	576	43	finance	finance	NOUN
easat-9011	576	44	,	,	PUNCT
easat-9011	576	45	vol	vol	NOUN
easat-9011	576	46	.	.	PROPN
easat-9011	576	47	22	22	NUM
easat-9011	576	48	,	,	PUNCT
easat-9011	576	49	no	no	INTJ
easat-9011	576	50	.	.	NOUN
easat-9011	576	51	2	2	NUM
easat-9011	576	52	,	,	PUNCT
easat-9011	576	53	pp	pp	ADJ
easat-9011	576	54	.	.	PUNCT
easat-9011	577	1	2158	2158	NUM
easat-9011	577	2	-	-	SYM
easat-9011	577	3	3625	3625	NUM
easat-9011	577	4	,	,	PUNCT
easat-9011	577	5	2022	2022	NUM
easat-9011	577	6	.	.	PUNCT
easat-9011	578	1	[	[	X
easat-9011	578	2	44	44	NUM
easat-9011	578	3	]	]	PUNCT
easat-9011	578	4	e.	e.	PROPN
easat-9011	578	5	s.	s.	PROPN
easat-9011	578	6	novita	novita	PROPN
easat-9011	578	7	and	and	CCONJ
easat-9011	578	8	y.	y.	PROPN
easat-9011	578	9	herliansyah	herliansyah	PROPN
easat-9011	578	10	,	,	PUNCT
easat-9011	578	11	"	"	PUNCT
easat-9011	578	12	the	the	DET
easat-9011	578	13	effect	effect	NOUN
easat-9011	578	14	of	of	ADP
easat-9011	578	15	corporate	corporate	ADJ
easat-9011	578	16	governance	governance	NOUN
easat-9011	578	17	mechanism	mechanism	NOUN
easat-9011	578	18	,	,	PUNCT
easat-9011	578	19	liquidity	liquidity	NOUN
easat-9011	578	20	and	and	CCONJ
easat-9011	578	21	company	company	NOUN
easat-9011	578	22	size	size	NOUN
easat-9011	578	23	on	on	ADP
easat-9011	578	24	tax	tax	NOUN
easat-9011	578	25	avoidance	avoidance	NOUN
easat-9011	578	26	,	,	PUNCT
easat-9011	578	27	"	"	PUNCT
easat-9011	578	28	saudi	saudi	ADJ
easat-9011	578	29	journal	journal	NOUN
easat-9011	578	30	of	of	ADP
easat-9011	578	31	economics	economic	NOUN
easat-9011	578	32	and	and	CCONJ
easat-9011	578	33	finance	finance	NOUN
easat-9011	578	34	,	,	PUNCT
easat-9011	578	35	vol	vol	NOUN
easat-9011	578	36	.	.	PROPN
easat-9011	579	1	3	3	NUM
easat-9011	579	2	,	,	PUNCT
easat-9011	579	3	no	no	INTJ
easat-9011	579	4	.	.	NOUN
easat-9011	579	5	10	10	NUM
easat-9011	579	6	,	,	PUNCT
easat-9011	579	7	pp	pp	ADJ
easat-9011	579	8	.	.	PUNCT
easat-9011	580	1	366	366	NUM
easat-9011	580	2	-	-	SYM
easat-9011	580	3	373	373	NUM
easat-9011	580	4	,	,	PUNCT
easat-9011	580	5	2019	2019	NUM
easat-9011	580	6	.	.	PUNCT
easat-9011	581	1	[	[	X
easat-9011	581	2	45	45	NUM
easat-9011	581	3	]	]	PUNCT
easat-9011	581	4	h.	h.	PROPN
easat-9011	581	5	p.	p.	PROPN
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easat-9011	581	7	and	and	CCONJ
easat-9011	581	8	a.	a.	NOUN
easat-9011	581	9	farahmita	farahmita	PROPN
easat-9011	581	10	,	,	PUNCT
easat-9011	581	11	the	the	DET
easat-9011	581	12	influence	influence	NOUN
easat-9011	581	13	of	of	ADP
easat-9011	581	14	management	management	NOUN
easat-9011	581	15	compensation	compensation	NOUN
easat-9011	581	16	and	and	CCONJ
easat-9011	581	17	corporate	corporate	ADJ
easat-9011	581	18	governance	governance	NOUN
easat-9011	581	19	on	on	ADP
easat-9011	581	20	corporate	corporate	ADJ
easat-9011	581	21	tax	tax	NOUN
easat-9011	581	22	management	management	NOUN
easat-9011	581	23	.	.	PUNCT
easat-9011	582	1	skripsi	skripsi	PROPN
easat-9011	582	2	,	,	PUNCT
easat-9011	582	3	depok	depok	PROPN
easat-9011	582	4	:	:	PUNCT
easat-9011	582	5	universitas	universitas	PROPN
easat-9011	582	6	indonesia	indonesia	PROPN
easat-9011	582	7	,	,	PUNCT
easat-9011	582	8	2012	2012	NUM
easat-9011	582	9	.	.	PUNCT
easat-9011	583	1	[	[	X
easat-9011	583	2	46	46	NUM
easat-9011	583	3	]	]	X
easat-9011	583	4	e.	e.	PROPN
easat-9011	583	5	f.	f.	PROPN
easat-9011	583	6	fama	fama	PROPN
easat-9011	583	7	and	and	CCONJ
easat-9011	583	8	m.	m.	PROPN
easat-9011	583	9	c.	c.	PROPN
easat-9011	583	10	jensen	jensen	PROPN
easat-9011	583	11	,	,	PUNCT
easat-9011	583	12	"	"	PUNCT
easat-9011	583	13	separation	separation	NOUN
easat-9011	583	14	of	of	ADP
easat-9011	583	15	ownership	ownership	NOUN
easat-9011	583	16	and	and	CCONJ
easat-9011	583	17	control	control	NOUN
easat-9011	583	18	,	,	PUNCT
easat-9011	583	19	"	"	PUNCT
easat-9011	583	20	the	the	DET
easat-9011	583	21	journal	journal	NOUN
easat-9011	583	22	of	of	ADP
easat-9011	583	23	law	law	NOUN
easat-9011	583	24	and	and	CCONJ
easat-9011	583	25	economics	economic	NOUN
easat-9011	583	26	,	,	PUNCT
easat-9011	583	27	vol	vol	NOUN
easat-9011	583	28	.	.	PROPN
easat-9011	583	29	26	26	NUM
easat-9011	583	30	,	,	PUNCT
easat-9011	583	31	no	no	INTJ
easat-9011	583	32	.	.	NOUN
easat-9011	583	33	2	2	NUM
easat-9011	583	34	,	,	PUNCT
easat-9011	583	35	pp	pp	ADJ
easat-9011	583	36	.	.	PUNCT
easat-9011	583	37	301	301	NUM
easat-9011	583	38	-	-	SYM
easat-9011	583	39	325	325	NUM
easat-9011	583	40	,	,	PUNCT
easat-9011	583	41	1983	1983	NUM
easat-9011	583	42	.	.	PUNCT
easat-9011	584	1	[	[	X
easat-9011	584	2	47	47	NUM
easat-9011	584	3	]	]	PUNCT
easat-9011	584	4	m.	m.	NOUN
easat-9011	584	5	s.	s.	PROPN
easat-9011	584	6	malik	malik	PROPN
easat-9011	584	7	and	and	CCONJ
easat-9011	584	8	s.	s.	PROPN
easat-9011	584	9	munir	munir	PROPN
easat-9011	584	10	,	,	PUNCT
easat-9011	584	11	"	"	PUNCT
easat-9011	584	12	the	the	DET
easat-9011	584	13	nexus	nexus	NOUN
easat-9011	584	14	of	of	ADP
easat-9011	584	15	corporate	corporate	ADJ
easat-9011	584	16	tax	tax	NOUN
easat-9011	584	17	avoidance	avoidance	NOUN
easat-9011	584	18	and	and	CCONJ
easat-9011	584	19	firm	firm	ADJ
easat-9011	584	20	performance	performance	NOUN
easat-9011	584	21	with	with	ADP
easat-9011	584	22	the	the	DET
easat-9011	584	23	moderating	moderate	VERB
easat-9011	584	24	effect	effect	NOUN
easat-9011	584	25	of	of	ADP
easat-9011	584	26	ownership	ownership	NOUN
easat-9011	584	27	concentration	concentration	NOUN
easat-9011	584	28	and	and	CCONJ
easat-9011	584	29	board	board	NOUN
easat-9011	584	30	independence	independence	NOUN
easat-9011	584	31	:	:	PUNCT
easat-9011	584	32	evidence	evidence	NOUN
easat-9011	584	33	from	from	ADP
easat-9011	584	34	developing	develop	VERB
easat-9011	584	35	economies	economy	NOUN
easat-9011	584	36	,	,	PUNCT
easat-9011	584	37	"	"	PUNCT
easat-9011	584	38	journal	journal	NOUN
easat-9011	584	39	of	of	ADP
easat-9011	584	40	excellence	excellence	PROPN
easat-9011	584	41	in	in	ADP
easat-9011	584	42	management	management	NOUN
easat-9011	584	43	sciences	science	NOUN
easat-9011	584	44	,	,	PUNCT
easat-9011	584	45	vol	vol	NOUN
easat-9011	584	46	.	.	PROPN
easat-9011	584	47	3	3	NUM
easat-9011	584	48	,	,	PUNCT
easat-9011	584	49	no	no	INTJ
easat-9011	584	50	.	.	NOUN
easat-9011	584	51	1	1	NUM
easat-9011	584	52	,	,	PUNCT
easat-9011	584	53	pp	pp	ADJ
easat-9011	584	54	.	.	PUNCT
easat-9011	584	55	25	25	NUM
easat-9011	584	56	-	-	SYM
easat-9011	584	57	43	43	NUM
easat-9011	584	58	,	,	PUNCT
easat-9011	584	59	2024	2024	NUM
easat-9011	584	60	.	.	PUNCT
easat-9011	585	1	[	[	X
easat-9011	585	2	48	48	NUM
easat-9011	585	3	]	]	PUNCT
easat-9011	585	4	s.	s.	PROPN
easat-9011	585	5	suleiman	suleiman	PROPN
easat-9011	585	6	,	,	PUNCT
easat-9011	585	7	"	"	PUNCT
easat-9011	585	8	females	female	NOUN
easat-9011	585	9	in	in	ADP
easat-9011	585	10	governance	governance	NOUN
easat-9011	585	11	and	and	CCONJ
easat-9011	585	12	corporate	corporate	ADJ
easat-9011	585	13	tax	tax	NOUN
easat-9011	585	14	avoidance	avoidance	NOUN
easat-9011	585	15	:	:	PUNCT
easat-9011	585	16	the	the	DET
easat-9011	585	17	moderating	moderate	VERB
easat-9011	585	18	effect	effect	NOUN
easat-9011	585	19	of	of	ADP
easat-9011	585	20	accounting	account	VERB
easat-9011	585	21	conservatism	conservatism	NOUN
easat-9011	585	22	,	,	PUNCT
easat-9011	585	23	"	"	PUNCT
easat-9011	585	24	malaysian	malaysian	ADJ
easat-9011	585	25	management	management	NOUN
easat-9011	585	26	journal	journal	PROPN
easat-9011	585	27	,	,	PUNCT
easat-9011	585	28	vol	vol	NOUN
easat-9011	585	29	.	.	PROPN
easat-9011	585	30	24	24	NUM
easat-9011	585	31	,	,	PUNCT
easat-9011	585	32	pp	pp	ADJ
easat-9011	585	33	.	.	PUNCT
easat-9011	586	1	165	165	NUM
easat-9011	586	2	-	-	SYM
easat-9011	586	3	193	193	NUM
easat-9011	586	4	,	,	PUNCT
easat-9011	586	5	2020	2020	NUM
easat-9011	586	6	.	.	PUNCT
easat-9011	587	1	[	[	X
easat-9011	587	2	49	49	NUM
easat-9011	587	3	]	]	PUNCT
easat-9011	587	4	a.	a.	NOUN
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easat-9011	587	6	and	and	CCONJ
easat-9011	587	7	z.	z.	PROPN
easat-9011	587	8	m.	m.	PROPN
easat-9011	587	9	ali	ali	PROPN
easat-9011	587	10	,	,	PUNCT
easat-9011	587	11	"	"	PUNCT
easat-9011	587	12	demographic	demographic	ADJ
easat-9011	587	13	diversity	diversity	NOUN
easat-9011	587	14	in	in	ADP
easat-9011	587	15	the	the	DET
easat-9011	587	16	board	board	NOUN
easat-9011	587	17	and	and	CCONJ
easat-9011	587	18	corporate	corporate	ADJ
easat-9011	587	19	tax	tax	NOUN
easat-9011	587	20	planning	planning	NOUN
easat-9011	587	21	in	in	ADP
easat-9011	587	22	american	american	ADJ
easat-9011	587	23	firms	firm	NOUN
easat-9011	587	24	,	,	PUNCT
easat-9011	587	25	"	"	PUNCT
easat-9011	587	26	business	business	NOUN
easat-9011	587	27	management	management	NOUN
easat-9011	587	28	and	and	CCONJ
easat-9011	587	29	strategy	strategy	NOUN
easat-9011	587	30	,	,	PUNCT
easat-9011	587	31	vol	vol	NOUN
easat-9011	587	32	.	.	PROPN
easat-9011	587	33	3	3	NUM
easat-9011	587	34	,	,	PUNCT
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easat-9011	587	36	.	.	NOUN
easat-9011	587	37	1	1	NUM
easat-9011	587	38	,	,	PUNCT
easat-9011	587	39	pp	pp	ADJ
easat-9011	587	40	.	.	PUNCT
easat-9011	587	41	72	72	NUM
easat-9011	587	42	-	-	SYM
easat-9011	587	43	86	86	NUM
easat-9011	587	44	,	,	PUNCT
easat-9011	587	45	2012	2012	NUM
easat-9011	587	46	.	.	PUNCT
easat-9011	588	1	[	[	X
easat-9011	588	2	50	50	NUM
easat-9011	588	3	]	]	X
easat-9011	588	4	n.	n.	NOUN
easat-9011	588	5	stanley	stanley	PROPN
easat-9011	588	6	and	and	CCONJ
easat-9011	588	7	l.	l.	PROPN
easat-9011	588	8	p.	p.	PROPN
easat-9011	588	9	widianingsih	widianingsih	PROPN
easat-9011	588	10	,	,	PUNCT
easat-9011	588	11	"	"	PUNCT
easat-9011	588	12	profitability	profitability	NOUN
easat-9011	588	13	meets	meet	VERB
easat-9011	588	14	responsibility	responsibility	NOUN
easat-9011	588	15	:	:	PUNCT
easat-9011	588	16	the	the	DET
easat-9011	588	17	role	role	NOUN
easat-9011	588	18	of	of	ADP
easat-9011	588	19	board	board	NOUN
easat-9011	588	20	gender	gender	NOUN
easat-9011	588	21	diversity	diversity	NOUN
easat-9011	588	22	in	in	ADP
easat-9011	588	23	shaping	shape	VERB
easat-9011	588	24	corporate	corporate	ADJ
easat-9011	588	25	tax	tax	NOUN
easat-9011	588	26	avoidance	avoidance	NOUN
easat-9011	588	27	behaviour	behaviour	NOUN
easat-9011	588	28	,	,	PUNCT
easat-9011	588	29	"	"	PUNCT
easat-9011	588	30	ekombis	ekombis	ADJ
easat-9011	588	31	review	review	NOUN
easat-9011	588	32	:	:	PUNCT
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easat-9011	588	34	ilmiah	ilmiah	PROPN
easat-9011	588	35	ekonomi	ekonomi	PROPN
easat-9011	588	36	dan	dan	PROPN
easat-9011	588	37	bisnis	bisnis	PROPN
easat-9011	588	38	,	,	PUNCT
easat-9011	588	39	vol	vol	NOUN
easat-9011	588	40	.	.	PROPN
easat-9011	588	41	13	13	NUM
easat-9011	588	42	,	,	PUNCT
easat-9011	588	43	no	no	INTJ
easat-9011	588	44	.	.	NOUN
easat-9011	588	45	3	3	NUM
easat-9011	588	46	,	,	PUNCT
easat-9011	588	47	pp	pp	ADJ
easat-9011	588	48	.	.	PUNCT
easat-9011	588	49	2847	2847	NUM
easat-9011	588	50	-	-	SYM
easat-9011	588	51	2860	2860	NUM
easat-9011	588	52	,	,	PUNCT
easat-9011	588	53	2025	2025	NUM
easat-9011	588	54	.	.	PUNCT
easat-9011	589	1	[	[	X
easat-9011	589	2	51	51	NUM
easat-9011	589	3	]	]	X
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easat-9011	589	7	s.	s.	PROPN
easat-9011	589	8	kurnianto	kurnianto	PROPN
easat-9011	589	9	,	,	PUNCT
easat-9011	589	10	"	"	PUNCT
easat-9011	589	11	the	the	DET
easat-9011	589	12	effect	effect	NOUN
easat-9011	589	13	of	of	ADP
easat-9011	589	14	board	board	NOUN
easat-9011	589	15	size	size	NOUN
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easat-9011	589	17	female	female	ADJ
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easat-9011	589	19	on	on	ADP
easat-9011	589	20	tax	tax	NOUN
easat-9011	589	21	avoidance	avoidance	NOUN
easat-9011	589	22	,	,	PUNCT
easat-9011	589	23	"	"	PUNCT
easat-9011	589	24	international	international	ADJ
easat-9011	589	25	journal	journal	NOUN
easat-9011	589	26	of	of	ADP
easat-9011	589	27	innovation	innovation	NOUN
easat-9011	589	28	,	,	PUNCT
easat-9011	589	29	creativity	creativity	NOUN
easat-9011	589	30	and	and	CCONJ
easat-9011	589	31	change	change	NOUN
easat-9011	589	32	,	,	PUNCT
easat-9011	589	33	vol	vol	NOUN
easat-9011	589	34	.	.	PROPN
easat-9011	589	35	13	13	NUM
easat-9011	589	36	,	,	PUNCT
easat-9011	589	37	no	no	INTJ
easat-9011	589	38	.	.	NOUN
easat-9011	589	39	8	8	NUM
easat-9011	589	40	,	,	PUNCT
easat-9011	589	41	pp	pp	ADJ
easat-9011	589	42	.	.	PUNCT
easat-9011	589	43	1127	1127	NUM
easat-9011	589	44	-	-	SYM
easat-9011	589	45	1141	1141	NUM
easat-9011	589	46	,	,	PUNCT
easat-9011	589	47	2020	2020	NUM
easat-9011	589	48	.	.	PUNCT
easat-9011	590	1	[	[	X
easat-9011	590	2	52	52	NUM
easat-9011	590	3	]	]	PUNCT
easat-9011	590	4	k.	k.	PROPN
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easat-9011	590	7	d.	d.	PROPN
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easat-9011	590	9	,	,	PUNCT
easat-9011	590	10	"	"	PUNCT
easat-9011	590	11	the	the	DET
easat-9011	590	12	impact	impact	NOUN
easat-9011	590	13	of	of	ADP
easat-9011	590	14	environmental	environmental	ADJ
easat-9011	590	15	,	,	PUNCT
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easat-9011	590	18	governance	governance	NOUN
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easat-9011	590	21	financial	financial	ADJ
easat-9011	590	22	performance	performance	NOUN
easat-9011	590	23	,	,	PUNCT
easat-9011	590	24	ownership	ownership	NOUN
easat-9011	590	25	structure	structure	NOUN
easat-9011	590	26	,	,	PUNCT
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easat-9011	590	33	tax	tax	NOUN
easat-9011	590	34	avoidance	avoidance	NOUN
easat-9011	590	35	:	:	PUNCT
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easat-9011	590	37	from	from	ADP
easat-9011	590	38	indonesia	indonesia	PROPN
easat-9011	590	39	,	,	PUNCT
easat-9011	590	40	"	"	PUNCT
easat-9011	590	41	international	international	ADJ
easat-9011	590	42	journal	journal	NOUN
easat-9011	590	43	of	of	ADP
easat-9011	590	44	energy	energy	NOUN
easat-9011	590	45	economics	economic	NOUN
easat-9011	590	46	and	and	CCONJ
easat-9011	590	47	policy	policy	NOUN
easat-9011	590	48	,	,	PUNCT
easat-9011	590	49	vol	vol	NOUN
easat-9011	590	50	.	.	PROPN
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easat-9011	590	52	,	,	PUNCT
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easat-9011	590	56	,	,	PUNCT
easat-9011	590	57	pp	pp	ADJ
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easat-9011	591	1	311	311	NUM
easat-9011	591	2	-	-	SYM
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easat-9011	591	4	,	,	PUNCT
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easat-9011	591	6	.	.	PUNCT
easat-9011	592	1	[	[	X
easat-9011	592	2	53	53	NUM
easat-9011	592	3	]	]	PUNCT
easat-9011	592	4	s.	s.	PROPN
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easat-9011	592	10	s.	s.	PROPN
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easat-9011	592	18	"	"	PUNCT
easat-9011	592	19	the	the	DET
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easat-9011	592	21	of	of	ADP
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easat-9011	592	27	:	:	PUNCT
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easat-9011	592	42	,	,	PUNCT
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easat-9011	592	44	.	.	PROPN
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easat-9011	592	46	,	,	PUNCT
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easat-9011	592	49	3	3	NUM
easat-9011	592	50	,	,	PUNCT
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easat-9011	593	1	60–70	60–70	NUM
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easat-9011	593	4	.	.	PUNCT
easat-9011	594	1	https://doi.org/10.22495/cocv21i3siart5	https://doi.org/10.22495/cocv21i3siart5	NOUN
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easat-9011	595	2	54	54	NUM
easat-9011	595	3	]	]	PUNCT
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easat-9011	595	7	h.	h.	PROPN
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easat-9011	595	9	,	,	PUNCT
easat-9011	595	10	"	"	PUNCT
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easat-9011	595	17	tax	tax	NOUN
easat-9011	595	18	avoidance	avoidance	NOUN
easat-9011	595	19	practices	practice	NOUN
easat-9011	595	20	,	,	PUNCT
easat-9011	595	21	"	"	PUNCT
easat-9011	595	22	international	international	ADJ
easat-9011	595	23	journal	journal	NOUN
easat-9011	595	24	of	of	ADP
easat-9011	595	25	research	research	NOUN
easat-9011	595	26	in	in	ADP
easat-9011	595	27	business	business	NOUN
easat-9011	595	28	and	and	CCONJ
easat-9011	595	29	social	social	ADJ
easat-9011	595	30	science	science	NOUN
easat-9011	595	31	,	,	PUNCT
easat-9011	595	32	vol	vol	NOUN
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easat-9011	595	35	,	,	PUNCT
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easat-9011	595	37	.	.	NOUN
easat-9011	595	38	8	8	NUM
easat-9011	595	39	,	,	PUNCT
easat-9011	595	40	pp	pp	ADJ
easat-9011	595	41	.	.	PUNCT
easat-9011	596	1	241	241	NUM
easat-9011	596	2	-	-	SYM
easat-9011	596	3	250	250	NUM
easat-9011	596	4	,	,	PUNCT
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easat-9011	596	6	.	.	PUNCT
easat-9011	597	1	[	[	X
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easat-9011	597	11	o.	o.	PROPN
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easat-9011	597	36	and	and	CCONJ
easat-9011	597	37	finance	finance	NOUN
easat-9011	597	38	(	(	PUNCT
easat-9011	597	39	p.	p.	NOUN
easat-9011	597	40	675	675	NUM
easat-9011	597	41	)	)	PUNCT
easat-9011	597	42	,	,	PUNCT
easat-9011	597	43	2024	2024	NUM
easat-9011	597	44	.	.	PUNCT
easat-9011	598	1	[	[	X
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easat-9011	598	21	"	"	PUNCT
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easat-9011	598	36	1	1	NUM
easat-9011	598	37	,	,	PUNCT
easat-9011	598	38	pp	pp	ADJ
easat-9011	598	39	.	.	PUNCT
easat-9011	599	1	1	1	NUM
easat-9011	599	2	-	-	SYM
easat-9011	599	3	38	38	NUM
easat-9011	599	4	,	,	PUNCT
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easat-9011	599	6	.	.	PUNCT
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easat-9011	600	3	]	]	PUNCT
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easat-9011	600	35	"	"	PUNCT
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easat-9011	600	42	,	,	PUNCT
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easat-9011	600	44	.	.	PROPN
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easat-9011	602	2	-	-	SYM
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easat-9011	603	13	-	-	SYM
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easat-9011	604	6	:	:	SYM
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easat-9011	604	8	-	-	SYM
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easat-9011	604	10	,	,	PUNCT
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easat-9011	604	15	-	-	NUM
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easat-9011	605	3	]	]	PUNCT
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easat-9011	605	47	.	.	PUNCT
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easat-9011	608	2	-	-	SYM
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easat-9011	609	26	:	:	PUNCT
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easat-9011	609	42	,	,	PUNCT
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easat-9011	610	2	-	-	SYM
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easat-9011	611	3	]	]	PUNCT
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easat-9011	620	14	:	:	PUNCT
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easat-9011	622	31	:	:	PUNCT
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easat-9011	622	55	.	.	PUNCT
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easat-9011	623	19	incentives	incentive	NOUN
easat-9011	623	20	,	,	PUNCT
easat-9011	623	21	"	"	PUNCT
easat-9011	623	22	journal	journal	NOUN
easat-9011	623	23	of	of	ADP
easat-9011	623	24	financial	financial	ADJ
easat-9011	623	25	economics	economic	NOUN
easat-9011	623	26	,	,	PUNCT
easat-9011	623	27	vol	vol	NOUN
easat-9011	623	28	.	.	PROPN
easat-9011	623	29	79	79	NUM
easat-9011	623	30	,	,	PUNCT
easat-9011	623	31	no	no	INTJ
easat-9011	623	32	.	.	NOUN
easat-9011	623	33	1	1	NUM
easat-9011	623	34	,	,	PUNCT
easat-9011	623	35	pp	pp	ADJ
easat-9011	623	36	.	.	PUNCT
easat-9011	623	37	145	145	NUM
easat-9011	623	38	-	-	SYM
easat-9011	623	39	179	179	NUM
easat-9011	623	40	,	,	PUNCT
easat-9011	623	41	2006	2006	NUM
easat-9011	623	42	.	.	PUNCT
easat-9011	624	1	[	[	X
easat-9011	624	2	68	68	NUM
easat-9011	624	3	]	]	X
easat-9011	624	4	e.	e.	PROPN
easat-9011	624	5	a.	a.	PROPN
easat-9011	624	6	abdul	abdul	PROPN
easat-9011	624	7	wahab	wahab	PROPN
easat-9011	624	8	,	,	PUNCT
easat-9011	624	9	a.	a.	PROPN
easat-9011	624	10	allah	allah	PROPN
easat-9011	624	11	pitchay	pitchay	PROPN
easat-9011	624	12	,	,	PUNCT
easat-9011	624	13	and	and	CCONJ
easat-9011	624	14	r.	r.	PROPN
easat-9011	624	15	ali	ali	PROPN
easat-9011	624	16	,	,	PUNCT
easat-9011	624	17	"	"	PUNCT
easat-9011	624	18	culture	culture	NOUN
easat-9011	624	19	,	,	PUNCT
easat-9011	624	20	corporate	corporate	ADJ
easat-9011	624	21	governance	governance	NOUN
easat-9011	624	22	and	and	CCONJ
easat-9011	624	23	analysts	analyst	NOUN
easat-9011	624	24	forecast	forecast	VERB
easat-9011	624	25	in	in	ADP
easat-9011	624	26	malaysia	malaysia	PROPN
easat-9011	624	27	,	,	PUNCT
easat-9011	624	28	"	"	PUNCT
easat-9011	624	29	asian	asian	ADJ
easat-9011	624	30	review	review	NOUN
easat-9011	624	31	of	of	ADP
easat-9011	624	32	accounting	accounting	NOUN
easat-9011	624	33	,	,	PUNCT
easat-9011	624	34	vol	vol	NOUN
easat-9011	624	35	.	.	PROPN
easat-9011	625	1	23	23	NUM
easat-9011	625	2	,	,	PUNCT
easat-9011	626	1	no	no	INTJ
easat-9011	626	2	.	.	NOUN
easat-9011	626	3	3	3	NUM
easat-9011	626	4	,	,	PUNCT
easat-9011	626	5	pp	pp	ADJ
easat-9011	626	6	.	.	PUNCT
easat-9011	627	1	232	232	NUM
easat-9011	627	2	-	-	SYM
easat-9011	627	3	255	255	NUM
easat-9011	627	4	,	,	PUNCT
easat-9011	627	5	2015	2015	NUM
easat-9011	627	6	.	.	PUNCT
easat-9011	628	1	[	[	X
easat-9011	628	2	69	69	NUM
easat-9011	628	3	]	]	PUNCT
easat-9011	628	4	m.	m.	NOUN
easat-9011	628	5	c.	c.	PROPN
easat-9011	628	6	jensen	jensen	PROPN
easat-9011	628	7	and	and	CCONJ
easat-9011	628	8	w.	w.	PROPN
easat-9011	628	9	h.	h.	PROPN
easat-9011	628	10	meckling	meckling	PROPN
easat-9011	628	11	,	,	PUNCT
easat-9011	628	12	"	"	PUNCT
easat-9011	628	13	theory	theory	NOUN
easat-9011	628	14	of	of	ADP
easat-9011	628	15	the	the	DET
easat-9011	628	16	firm	firm	NOUN
easat-9011	628	17	:	:	PUNCT
easat-9011	628	18	managerial	managerial	ADJ
easat-9011	628	19	behavior	behavior	NOUN
easat-9011	628	20	,	,	PUNCT
easat-9011	628	21	agency	agency	NOUN
easat-9011	628	22	costs	cost	NOUN
easat-9011	628	23	and	and	CCONJ
easat-9011	628	24	ownership	ownership	NOUN
easat-9011	628	25	structure	structure	NOUN
easat-9011	628	26	,	,	PUNCT
easat-9011	628	27	"	"	PUNCT
easat-9011	628	28	journal	journal	NOUN
easat-9011	628	29	of	of	ADP
easat-9011	628	30	financial	financial	ADJ
easat-9011	628	31	economics	economic	NOUN
easat-9011	628	32	,	,	PUNCT
easat-9011	628	33	vol	vol	NOUN
easat-9011	628	34	.	.	PROPN
easat-9011	629	1	3	3	NUM
easat-9011	629	2	,	,	PUNCT
easat-9011	629	3	no	no	INTJ
easat-9011	629	4	.	.	NOUN
easat-9011	629	5	4	4	NUM
easat-9011	629	6	,	,	PUNCT
easat-9011	629	7	pp	pp	ADJ
easat-9011	629	8	.	.	PUNCT
easat-9011	630	1	305–360	305–360	NUM
easat-9011	630	2	,	,	PUNCT
easat-9011	630	3	1976	1976	NUM
easat-9011	630	4	.	.	PUNCT
easat-9011	631	1	[	[	X
easat-9011	631	2	70	70	NUM
easat-9011	631	3	]	]	X
easat-9011	631	4	n.	n.	NOUN
easat-9011	631	5	rosalan	rosalan	PROPN
easat-9011	631	6	,	,	PUNCT
easat-9011	631	7	n.	n.	PROPN
easat-9011	631	8	r.	r.	PROPN
easat-9011	631	9	hanif	hanif	PROPN
easat-9011	631	10	,	,	PUNCT
easat-9011	631	11	and	and	CCONJ
easat-9011	631	12	n.	n.	PROPN
easat-9011	631	13	zakaria	zakaria	PROPN
easat-9011	631	14	,	,	PUNCT
easat-9011	631	15	"	"	PUNCT
easat-9011	631	16	corporate	corporate	ADJ
easat-9011	631	17	governance	governance	NOUN
easat-9011	631	18	and	and	CCONJ
easat-9011	631	19	financial	financial	ADJ
easat-9011	631	20	performance	performance	NOUN
easat-9011	631	21	:	:	PUNCT
easat-9011	631	22	a	a	DET
easat-9011	631	23	case	case	NOUN
easat-9011	631	24	study	study	NOUN
easat-9011	631	25	in	in	ADP
easat-9011	631	26	the	the	DET
easat-9011	631	27	pharmaceutical	pharmaceutical	ADJ
easat-9011	631	28	sector	sector	NOUN
easat-9011	631	29	in	in	ADP
easat-9011	631	30	malaysia	malaysia	PROPN
easat-9011	631	31	,	,	PUNCT
easat-9011	631	32	"	"	PUNCT
easat-9011	631	33	quantum	quantum	ADJ
easat-9011	631	34	journal	journal	NOUN
easat-9011	631	35	of	of	ADP
easat-9011	631	36	social	social	ADJ
easat-9011	631	37	sciences	science	NOUN
easat-9011	631	38	and	and	CCONJ
easat-9011	631	39	humanities	humanity	NOUN
easat-9011	631	40	,	,	PUNCT
easat-9011	631	41	vol	vol	NOUN
easat-9011	631	42	.	.	PROPN
easat-9011	631	43	5	5	NUM
easat-9011	631	44	,	,	PUNCT
easat-9011	631	45	no	no	INTJ
easat-9011	631	46	.	.	NOUN
easat-9011	631	47	1	1	NUM
easat-9011	631	48	,	,	PUNCT
easat-9011	631	49	pp	pp	ADJ
easat-9011	631	50	.	.	PUNCT
easat-9011	632	1	41	41	NUM
easat-9011	632	2	-	-	SYM
easat-9011	632	3	55	55	NUM
easat-9011	632	4	,	,	PUNCT
easat-9011	632	5	2024	2024	NUM
easat-9011	632	6	.	.	PUNCT
easat-9011	633	1	[	[	X
easat-9011	633	2	71	71	NUM
easat-9011	633	3	]	]	PUNCT
easat-9011	633	4	s.	s.	PROPN
easat-9011	633	5	chen	chen	PROPN
easat-9011	633	6	,	,	PUNCT
easat-9011	633	7	x.	x.	PROPN
easat-9011	633	8	chen	chen	PROPN
easat-9011	633	9	,	,	PUNCT
easat-9011	633	10	q.	q.	PROPN
easat-9011	633	11	cheng	cheng	PROPN
easat-9011	633	12	,	,	PUNCT
easat-9011	633	13	and	and	CCONJ
easat-9011	633	14	t.	t.	PROPN
easat-9011	633	15	shevlin	shevlin	PROPN
easat-9011	633	16	,	,	PUNCT
easat-9011	633	17	"	"	PUNCT
easat-9011	633	18	are	be	AUX
easat-9011	633	19	family	family	NOUN
easat-9011	633	20	firms	firm	NOUN
easat-9011	633	21	more	more	ADJ
easat-9011	633	22	tax	tax	NOUN
easat-9011	633	23	aggressive	aggressive	ADJ
easat-9011	633	24	than	than	ADP
easat-9011	633	25	non	non	ADJ
easat-9011	633	26	-	-	ADJ
easat-9011	633	27	family	family	ADJ
easat-9011	633	28	firms	firm	NOUN
easat-9011	633	29	?	?	PUNCT
easat-9011	633	30	,	,	PUNCT
easat-9011	633	31	"	"	PUNCT
easat-9011	633	32	journal	journal	NOUN
easat-9011	633	33	of	of	ADP
easat-9011	633	34	financial	financial	ADJ
easat-9011	633	35	economics	economic	NOUN
easat-9011	633	36	,	,	PUNCT
easat-9011	633	37	vol	vol	NOUN
easat-9011	633	38	.	.	PROPN
easat-9011	633	39	95	95	NUM
easat-9011	633	40	,	,	PUNCT
easat-9011	633	41	no	no	INTJ
easat-9011	633	42	.	.	NOUN
easat-9011	633	43	1	1	NUM
easat-9011	633	44	,	,	PUNCT
easat-9011	633	45	pp	pp	ADJ
easat-9011	633	46	.	.	PUNCT
easat-9011	634	1	41	41	NUM
easat-9011	634	2	-	-	SYM
easat-9011	634	3	61	61	NUM
easat-9011	634	4	,	,	PUNCT
easat-9011	634	5	2010	2010	NUM
easat-9011	634	6	.	.	PUNCT
easat-9011	635	1	https://doi.org/10.5897/jat2021.0455	https://doi.org/10.5897/jat2021.0455	VERB
easat-9011	635	2	https://doi.org/10.1080/23322039.2023.2239032	https://doi.org/10.1080/23322039.2023.2239032	PUNCT