id	sid	tid	token	lemma	pos
easat-9127	1	1	edelweiss	edelweiss	PROPN
easat-9127	1	2	applied	apply	VERB
easat-9127	1	3	science	science	NOUN
easat-9127	1	4	and	and	CCONJ
easat-9127	1	5	technology	technology	NOUN
easat-9127	1	6	issn	issn	PROPN
easat-9127	1	7	:	:	PUNCT
easat-9127	1	8	2576	2576	NUM
easat-9127	1	9	-	-	SYM
easat-9127	1	10	8484	8484	NUM
easat-9127	1	11	vol	vol	NOUN
easat-9127	1	12	.	.	PROPN
easat-9127	2	1	9	9	NUM
easat-9127	2	2	,	,	PUNCT
easat-9127	2	3	no	no	INTJ
easat-9127	2	4	.	.	NOUN
easat-9127	2	5	7	7	NUM
easat-9127	2	6	,	,	PUNCT
easat-9127	2	7	2119	2119	NUM
easat-9127	2	8	-	-	SYM
easat-9127	2	9	2128	2128	NUM
easat-9127	2	10	2025	2025	NUM
easat-9127	2	11	publisher	publisher	NOUN
easat-9127	2	12	:	:	PUNCT
easat-9127	2	13	learning	learn	VERB
easat-9127	2	14	gate	gate	NOUN
easat-9127	2	15	doi	doi	PROPN
easat-9127	2	16	:	:	PUNCT
easat-9127	2	17	10.55214/2576	10.55214/2576	NUM
easat-9127	2	18	-	-	SYM
easat-9127	2	19	8484.v9i7.9127	8484.v9i7.9127	NUM
easat-9127	2	20	©	©	PROPN
easat-9127	2	21	2025	2025	NUM
easat-9127	2	22	by	by	ADP
easat-9127	2	23	the	the	DET
easat-9127	2	24	authors	author	NOUN
easat-9127	2	25	;	;	PUNCT
easat-9127	2	26	licensee	licensee	PROPN
easat-9127	2	27	learning	learning	NOUN
easat-9127	2	28	gate	gate	NOUN
easat-9127	2	29	©	©	PROPN
easat-9127	2	30	2025	2025	NUM
easat-9127	2	31	by	by	ADP
easat-9127	2	32	the	the	DET
easat-9127	2	33	authors	author	NOUN
easat-9127	2	34	;	;	PUNCT
easat-9127	2	35	licensee	licensee	PROPN
easat-9127	2	36	learning	learning	NOUN
easat-9127	2	37	gate	gate	NOUN
easat-9127	2	38	history	history	NOUN
easat-9127	2	39	:	:	PUNCT
easat-9127	2	40	received	receive	VERB
easat-9127	2	41	:	:	PUNCT
easat-9127	2	42	28	28	NUM
easat-9127	2	43	may	may	PROPN
easat-9127	2	44	2025	2025	NUM
easat-9127	2	45	;	;	PUNCT
easat-9127	2	46	revised	revise	VERB
easat-9127	2	47	:	:	PUNCT
easat-9127	2	48	14	14	NUM
easat-9127	2	49	july	july	PROPN
easat-9127	2	50	2025	2025	NUM
easat-9127	2	51	;	;	PUNCT
easat-9127	2	52	accepted	accept	VERB
easat-9127	2	53	:	:	PUNCT
easat-9127	2	54	17	17	NUM
easat-9127	2	55	july	july	PROPN
easat-9127	2	56	2025	2025	NUM
easat-9127	2	57	;	;	PUNCT
easat-9127	2	58	published	publish	VERB
easat-9127	2	59	:	:	PUNCT
easat-9127	2	60	28	28	NUM
easat-9127	2	61	july	july	PROPN
easat-9127	2	62	2025	2025	NUM
easat-9127	2	63	*	*	PUNCT
easat-9127	2	64	correspondence	correspondence	NOUN
easat-9127	2	65	:	:	PUNCT
easat-9127	2	66	purnamadewi@undiknas.ac.id	purnamadewi@undiknas.ac.id	ADP
easat-9127	2	67	the	the	DET
easat-9127	2	68	role	role	NOUN
easat-9127	2	69	of	of	ADP
easat-9127	2	70	corporate	corporate	ADJ
easat-9127	2	71	governance	governance	NOUN
easat-9127	2	72	and	and	CCONJ
easat-9127	2	73	managerial	managerial	ADJ
easat-9127	2	74	overconfidence	overconfidence	NOUN
easat-9127	2	75	in	in	ADP
easat-9127	2	76	enhancing	enhance	VERB
easat-9127	2	77	firm	firm	ADJ
easat-9127	2	78	value	value	NOUN
easat-9127	2	79	:	:	PUNCT
easat-9127	2	80	the	the	DET
easat-9127	2	81	mediating	mediate	VERB
easat-9127	2	82	effect	effect	NOUN
easat-9127	2	83	of	of	ADP
easat-9127	2	84	sustainability	sustainability	NOUN
easat-9127	2	85	reporting	reporting	NOUN
easat-9127	2	86	and	and	CCONJ
easat-9127	2	87	moderating	moderate	VERB
easat-9127	2	88	role	role	NOUN
easat-9127	2	89	of	of	ADP
easat-9127	2	90	audit	audit	NOUN
easat-9127	2	91	quality	quality	NOUN
easat-9127	2	92	putu	putu	NOUN
easat-9127	2	93	purnama	purnama	NOUN
easat-9127	3	1	dewi1,2	dewi1,2	PROPN
easat-9127	3	2	*	*	PROPN
easat-9127	3	3	,	,	PUNCT
easat-9127	3	4	ni	ni	PROPN
easat-9127	3	5	luh	luh	PROPN
easat-9127	3	6	putu	putu	PROPN
easat-9127	3	7	wiagustini1	wiagustini1	PROPN
easat-9127	3	8	,	,	PUNCT
easat-9127	3	9	ni	ni	PROPN
easat-9127	3	10	made	make	VERB
easat-9127	3	11	dwi	dwi	PROPN
easat-9127	3	12	ratnadi1	ratnadi1	PROPN
easat-9127	3	13	,	,	PUNCT
easat-9127	3	14	i	i	PRON
easat-9127	3	15	gusti	gusti	PROPN
easat-9127	3	16	ayu	ayu	PROPN
easat-9127	3	17	made	make	VERB
easat-9127	3	18	asri	asri	PROPN
easat-9127	3	19	dwija	dwija	NOUN
easat-9127	3	20	putri1	putri1	VERB
easat-9127	3	21	1doctoral	1doctoral	NUM
easat-9127	3	22	program	program	NOUN
easat-9127	3	23	in	in	ADP
easat-9127	3	24	accounting	accounting	NOUN
easat-9127	3	25	,	,	PUNCT
easat-9127	3	26	faculty	faculty	NOUN
easat-9127	3	27	of	of	ADP
easat-9127	3	28	economics	economic	NOUN
easat-9127	3	29	and	and	CCONJ
easat-9127	3	30	business	business	NOUN
easat-9127	3	31	,	,	PUNCT
easat-9127	3	32	universitas	universita	VERB
easat-9127	3	33	udayana	udayana	PROPN
easat-9127	3	34	,	,	PUNCT
easat-9127	3	35	bali	bali	PROPN
easat-9127	3	36	,	,	PUNCT
easat-9127	3	37	denpasar	denpasar	PROPN
easat-9127	3	38	80234	80234	NUM
easat-9127	3	39	,	,	PUNCT
easat-9127	3	40	indonesia	indonesia	PROPN
easat-9127	3	41	;	;	PUNCT
easat-9127	3	42	purnamadewi@undiknas.ac.id	purnamadewi@undiknas.ac.id	PROPN
easat-9127	3	43	(	(	PUNCT
easat-9127	3	44	p.p.d	p.p.d	NOUN
easat-9127	3	45	.	.	PUNCT
easat-9127	3	46	)	)	PUNCT
easat-9127	3	47	.	.	PUNCT
easat-9127	4	1	2department	2department	NUM
easat-9127	4	2	of	of	ADP
easat-9127	4	3	accounting	accounting	NOUN
easat-9127	4	4	,	,	PUNCT
easat-9127	4	5	faculty	faculty	NOUN
easat-9127	4	6	of	of	ADP
easat-9127	4	7	economics	economic	NOUN
easat-9127	4	8	and	and	CCONJ
easat-9127	4	9	business	business	NOUN
easat-9127	4	10	,	,	PUNCT
easat-9127	4	11	universitas	universita	NOUN
easat-9127	4	12	pendidikan	pendidikan	PROPN
easat-9127	4	13	nasional	nasional	PROPN
easat-9127	4	14	,	,	PUNCT
easat-9127	4	15	denpasar	denpasar	PROPN
easat-9127	4	16	80224	80224	NUM
easat-9127	4	17	,	,	PUNCT
easat-9127	4	18	indonesia	indonesia	PROPN
easat-9127	4	19	.	.	PUNCT
easat-9127	5	1	abstract	abstract	PROPN
easat-9127	5	2	:	:	PUNCT
easat-9127	5	3	this	this	DET
easat-9127	5	4	study	study	NOUN
easat-9127	5	5	investigates	investigate	VERB
easat-9127	5	6	how	how	SCONJ
easat-9127	5	7	managerial	managerial	ADJ
easat-9127	5	8	overconfidence	overconfidence	NOUN
easat-9127	5	9	and	and	CCONJ
easat-9127	5	10	corporate	corporate	ADJ
easat-9127	5	11	governance	governance	NOUN
easat-9127	5	12	influence	influence	NOUN
easat-9127	5	13	firm	firm	NOUN
easat-9127	5	14	value	value	NOUN
easat-9127	5	15	,	,	PUNCT
easat-9127	5	16	with	with	ADP
easat-9127	5	17	sustainability	sustainability	NOUN
easat-9127	5	18	reporting	report	VERB
easat-9127	5	19	quality	quality	NOUN
easat-9127	5	20	as	as	ADP
easat-9127	5	21	a	a	DET
easat-9127	5	22	mediating	mediate	VERB
easat-9127	5	23	variable	variable	NOUN
easat-9127	5	24	and	and	CCONJ
easat-9127	5	25	audit	audit	NOUN
easat-9127	5	26	quality	quality	NOUN
easat-9127	5	27	as	as	ADP
easat-9127	5	28	a	a	DET
easat-9127	5	29	moderating	moderate	VERB
easat-9127	5	30	variable	variable	NOUN
easat-9127	5	31	.	.	PUNCT
easat-9127	6	1	the	the	DET
easat-9127	6	2	research	research	NOUN
easat-9127	6	3	analyzes	analyze	VERB
easat-9127	6	4	393	393	NUM
easat-9127	6	5	firm	firm	ADJ
easat-9127	6	6	-	-	PUNCT
easat-9127	6	7	year	year	NOUN
easat-9127	6	8	observations	observation	NOUN
easat-9127	6	9	from	from	ADP
easat-9127	6	10	170	170	NUM
easat-9127	6	11	non	non	ADJ
easat-9127	6	12	-	-	ADJ
easat-9127	6	13	financial	financial	ADJ
easat-9127	6	14	companies	company	NOUN
easat-9127	6	15	listed	list	VERB
easat-9127	6	16	on	on	ADP
easat-9127	6	17	the	the	DET
easat-9127	6	18	indonesia	indonesia	PROPN
easat-9127	6	19	stock	stock	PROPN
easat-9127	6	20	exchange	exchange	PROPN
easat-9127	6	21	between	between	ADP
easat-9127	6	22	2017	2017	NUM
easat-9127	6	23	and	and	CCONJ
easat-9127	6	24	2022	2022	NUM
easat-9127	6	25	.	.	PUNCT
easat-9127	7	1	results	result	NOUN
easat-9127	7	2	show	show	VERB
easat-9127	7	3	that	that	SCONJ
easat-9127	7	4	both	both	DET
easat-9127	7	5	managerial	managerial	ADJ
easat-9127	7	6	overconfidence	overconfidence	NOUN
easat-9127	7	7	(	(	PUNCT
easat-9127	7	8	β	β	X
easat-9127	7	9	=	=	SYM
easat-9127	7	10	0.536	0.536	NUM
easat-9127	7	11	,	,	PUNCT
easat-9127	7	12	p	p	X
easat-9127	7	13	<	<	X
easat-9127	7	14	0.05	0.05	NUM
easat-9127	7	15	)	)	PUNCT
easat-9127	7	16	and	and	CCONJ
easat-9127	7	17	corporate	corporate	ADJ
easat-9127	7	18	governance	governance	NOUN
easat-9127	7	19	(	(	PUNCT
easat-9127	7	20	β	β	X
easat-9127	7	21	=	=	SYM
easat-9127	7	22	1.222	1.222	NUM
easat-9127	7	23	,	,	PUNCT
easat-9127	7	24	p	p	X
easat-9127	7	25	<	<	X
easat-9127	7	26	0.05	0.05	NUM
easat-9127	7	27	)	)	PUNCT
easat-9127	7	28	significantly	significantly	ADV
easat-9127	7	29	enhance	enhance	VERB
easat-9127	7	30	firm	firm	ADJ
easat-9127	7	31	value	value	NOUN
easat-9127	7	32	.	.	PUNCT
easat-9127	8	1	sustainability	sustainability	NOUN
easat-9127	8	2	reporting	report	VERB
easat-9127	8	3	quality	quality	NOUN
easat-9127	8	4	positively	positively	ADV
easat-9127	8	5	moderates	moderate	VERB
easat-9127	8	6	the	the	DET
easat-9127	8	7	effect	effect	NOUN
easat-9127	8	8	of	of	ADP
easat-9127	8	9	managerial	managerial	ADJ
easat-9127	8	10	overconfidence	overconfidence	NOUN
easat-9127	8	11	on	on	ADP
easat-9127	8	12	firm	firm	ADJ
easat-9127	8	13	value	value	NOUN
easat-9127	8	14	(	(	PUNCT
easat-9127	8	15	β	β	X
easat-9127	8	16	=	=	PUNCT
easat-9127	8	17	0.233	0.233	NUM
easat-9127	8	18	,	,	PUNCT
easat-9127	8	19	p	p	X
easat-9127	8	20	<	<	X
easat-9127	8	21	0.05	0.05	NUM
easat-9127	8	22	)	)	PUNCT
easat-9127	8	23	,	,	PUNCT
easat-9127	8	24	although	although	SCONJ
easat-9127	8	25	it	it	PRON
easat-9127	8	26	does	do	AUX
easat-9127	8	27	not	not	PART
easat-9127	8	28	mediate	mediate	VERB
easat-9127	8	29	the	the	DET
easat-9127	8	30	relationship	relationship	NOUN
easat-9127	8	31	between	between	ADP
easat-9127	8	32	corporate	corporate	ADJ
easat-9127	8	33	governance	governance	NOUN
easat-9127	8	34	and	and	CCONJ
easat-9127	8	35	firm	firm	ADJ
easat-9127	8	36	value	value	NOUN
easat-9127	8	37	.	.	PUNCT
easat-9127	9	1	additionally	additionally	ADV
easat-9127	9	2	,	,	PUNCT
easat-9127	9	3	audit	audit	NOUN
easat-9127	9	4	quality	quality	NOUN
easat-9127	9	5	strengthens	strengthen	VERB
easat-9127	9	6	the	the	DET
easat-9127	9	7	positive	positive	ADJ
easat-9127	9	8	impact	impact	NOUN
easat-9127	9	9	of	of	ADP
easat-9127	9	10	both	both	DET
easat-9127	9	11	managerial	managerial	ADJ
easat-9127	9	12	overconfidence	overconfidence	NOUN
easat-9127	9	13	(	(	PUNCT
easat-9127	9	14	β	β	X
easat-9127	9	15	=	=	SYM
easat-9127	9	16	0.087	0.087	NUM
easat-9127	9	17	,	,	PUNCT
easat-9127	9	18	p	p	X
easat-9127	9	19	<	<	X
easat-9127	9	20	0.05	0.05	NUM
easat-9127	9	21	)	)	PUNCT
easat-9127	9	22	and	and	CCONJ
easat-9127	9	23	corporate	corporate	ADJ
easat-9127	9	24	governance	governance	NOUN
easat-9127	9	25	(	(	PUNCT
easat-9127	9	26	β	β	X
easat-9127	9	27	=	=	PUNCT
easat-9127	9	28	0.11	0.11	NUM
easat-9127	9	29	,	,	PUNCT
easat-9127	9	30	p	p	X
easat-9127	9	31	<	<	X
easat-9127	9	32	0.05	0.05	NUM
easat-9127	9	33	)	)	PUNCT
easat-9127	9	34	on	on	ADP
easat-9127	9	35	firm	firm	ADJ
easat-9127	9	36	value	value	NOUN
easat-9127	9	37	.	.	PUNCT
easat-9127	10	1	the	the	DET
easat-9127	10	2	study	study	NOUN
easat-9127	10	3	also	also	ADV
easat-9127	10	4	finds	find	VERB
easat-9127	10	5	that	that	DET
easat-9127	10	6	firm	firm	ADJ
easat-9127	10	7	size	size	NOUN
easat-9127	10	8	negatively	negatively	ADV
easat-9127	10	9	affects	affect	VERB
easat-9127	10	10	firm	firm	ADJ
easat-9127	10	11	value	value	NOUN
easat-9127	10	12	(	(	PUNCT
easat-9127	10	13	β	β	X
easat-9127	10	14	=	=	SYM
easat-9127	10	15	0.0766	0.0766	NUM
easat-9127	10	16	)	)	PUNCT
easat-9127	10	17	,	,	PUNCT
easat-9127	10	18	while	while	SCONJ
easat-9127	10	19	sales	sale	NOUN
easat-9127	10	20	growth	growth	NOUN
easat-9127	10	21	and	and	CCONJ
easat-9127	10	22	firm	firm	ADJ
easat-9127	10	23	age	age	NOUN
easat-9127	10	24	have	have	VERB
easat-9127	10	25	no	no	DET
easat-9127	10	26	significant	significant	ADJ
easat-9127	10	27	effect	effect	NOUN
easat-9127	10	28	.	.	PUNCT
easat-9127	11	1	these	these	DET
easat-9127	11	2	findings	finding	NOUN
easat-9127	11	3	highlight	highlight	VERB
easat-9127	11	4	the	the	DET
easat-9127	11	5	importance	importance	NOUN
easat-9127	11	6	of	of	ADP
easat-9127	11	7	strong	strong	ADJ
easat-9127	11	8	corporate	corporate	ADJ
easat-9127	11	9	governance	governance	NOUN
easat-9127	11	10	,	,	PUNCT
easat-9127	11	11	confident	confident	ADJ
easat-9127	11	12	leadership	leadership	NOUN
easat-9127	11	13	,	,	PUNCT
easat-9127	11	14	high	high	ADJ
easat-9127	11	15	-	-	PUNCT
easat-9127	11	16	quality	quality	NOUN
easat-9127	11	17	sustainability	sustainability	NOUN
easat-9127	11	18	disclosures	disclosure	NOUN
easat-9127	11	19	,	,	PUNCT
easat-9127	11	20	and	and	CCONJ
easat-9127	11	21	credible	credible	ADJ
easat-9127	11	22	auditing	auditing	NOUN
easat-9127	11	23	in	in	ADP
easat-9127	11	24	enhancing	enhance	VERB
easat-9127	11	25	firm	firm	ADJ
easat-9127	11	26	value	value	NOUN
easat-9127	11	27	in	in	ADP
easat-9127	11	28	a	a	DET
easat-9127	11	29	competitive	competitive	ADJ
easat-9127	11	30	business	business	NOUN
easat-9127	11	31	environment	environment	NOUN
easat-9127	11	32	.	.	PUNCT
easat-9127	12	1	keywords	keyword	NOUN
easat-9127	12	2	:	:	PUNCT
easat-9127	12	3	audit	audit	NOUN
easat-9127	12	4	effectiveness	effectiveness	NOUN
easat-9127	12	5	,	,	PUNCT
easat-9127	12	6	corporate	corporate	ADJ
easat-9127	12	7	governance	governance	NOUN
easat-9127	12	8	,	,	PUNCT
easat-9127	12	9	executive	executive	ADJ
easat-9127	12	10	overconfidence	overconfidence	NOUN
easat-9127	12	11	,	,	PUNCT
easat-9127	12	12	firm	firm	ADJ
easat-9127	12	13	performance	performance	NOUN
easat-9127	12	14	,	,	PUNCT
easat-9127	12	15	quality	quality	NOUN
easat-9127	12	16	of	of	ADP
easat-9127	12	17	sustainability	sustainability	NOUN
easat-9127	12	18	disclosures	disclosure	NOUN
easat-9127	12	19	.	.	PUNCT
easat-9127	13	1	1	1	X
easat-9127	13	2	.	.	X
easat-9127	13	3	introduction	introduction	NOUN
easat-9127	13	4	company	company	NOUN
easat-9127	13	5	value	value	NOUN
easat-9127	13	6	has	have	AUX
easat-9127	13	7	emerged	emerge	VERB
easat-9127	13	8	as	as	ADP
easat-9127	13	9	an	an	DET
easat-9127	13	10	important	important	ADJ
easat-9127	13	11	metric	metric	NOUN
easat-9127	13	12	for	for	ADP
easat-9127	13	13	assessing	assess	VERB
easat-9127	13	14	long	long	ADJ
easat-9127	13	15	-	-	PUNCT
easat-9127	13	16	term	term	NOUN
easat-9127	13	17	viability	viability	NOUN
easat-9127	13	18	and	and	CCONJ
easat-9127	13	19	corporate	corporate	ADJ
easat-9127	13	20	performance	performance	NOUN
easat-9127	13	21	in	in	ADP
easat-9127	13	22	the	the	DET
easat-9127	13	23	face	face	NOUN
easat-9127	13	24	of	of	ADP
easat-9127	13	25	intense	intense	ADJ
easat-9127	13	26	global	global	ADJ
easat-9127	13	27	competition	competition	NOUN
easat-9127	13	28	.	.	PUNCT
easat-9127	14	1	strong	strong	ADJ
easat-9127	14	2	governance	governance	NOUN
easat-9127	14	3	,	,	PUNCT
easat-9127	14	4	operational	operational	ADJ
easat-9127	14	5	effectiveness	effectiveness	NOUN
easat-9127	14	6	,	,	PUNCT
easat-9127	14	7	and	and	CCONJ
easat-9127	14	8	forward	forward	ADV
easat-9127	14	9	-	-	PUNCT
easat-9127	14	10	thinking	think	VERB
easat-9127	14	11	tactics	tactic	NOUN
easat-9127	14	12	are	be	AUX
easat-9127	14	13	indicative	indicative	ADJ
easat-9127	14	14	of	of	ADP
easat-9127	14	15	a	a	DET
easat-9127	14	16	high	high	ADJ
easat-9127	14	17	business	business	NOUN
easat-9127	14	18	value	value	NOUN
easat-9127	14	19	,	,	PUNCT
easat-9127	14	20	and	and	CCONJ
easat-9127	14	21	these	these	DET
easat-9127	14	22	factors	factor	NOUN
easat-9127	14	23	draw	draw	VERB
easat-9127	14	24	in	in	ADP
easat-9127	14	25	investors	investor	NOUN
easat-9127	14	26	[	[	X
easat-9127	14	27	1	1	NUM
easat-9127	14	28	]	]	PUNCT
easat-9127	14	29	.	.	PUNCT
easat-9127	15	1	on	on	ADP
easat-9127	15	2	the	the	DET
easat-9127	15	3	other	other	ADJ
easat-9127	15	4	hand	hand	NOUN
easat-9127	15	5	,	,	PUNCT
easat-9127	15	6	a	a	DET
easat-9127	15	7	lack	lack	NOUN
easat-9127	15	8	of	of	ADP
easat-9127	15	9	openness	openness	NOUN
easat-9127	15	10	and	and	CCONJ
easat-9127	15	11	bad	bad	ADJ
easat-9127	15	12	governance	governance	NOUN
easat-9127	15	13	can	can	AUX
easat-9127	15	14	erode	erode	VERB
easat-9127	15	15	market	market	NOUN
easat-9127	15	16	confidence	confidence	NOUN
easat-9127	15	17	[	[	X
easat-9127	15	18	2	2	NUM
easat-9127	15	19	]	]	PUNCT
easat-9127	15	20	.	.	PUNCT
easat-9127	16	1	according	accord	VERB
easat-9127	16	2	to	to	ADP
easat-9127	16	3	klettner	klettner	NOUN
easat-9127	16	4	,	,	PUNCT
easat-9127	16	5	et	et	PROPN
easat-9127	16	6	al	al	PROPN
easat-9127	16	7	.	.	PUNCT
easat-9127	17	1	[	[	X
easat-9127	17	2	3	3	X
easat-9127	17	3	]	]	X
easat-9127	17	4	companies	company	NOUN
easat-9127	17	5	are	be	AUX
easat-9127	17	6	therefore	therefore	ADV
easat-9127	17	7	encouraged	encourage	VERB
easat-9127	17	8	to	to	PART
easat-9127	17	9	adopt	adopt	VERB
easat-9127	17	10	tactics	tactic	NOUN
easat-9127	17	11	that	that	PRON
easat-9127	17	12	guarantee	guarantee	VERB
easat-9127	17	13	sustainability	sustainability	NOUN
easat-9127	17	14	reporting	reporting	NOUN
easat-9127	17	15	,	,	PUNCT
easat-9127	17	16	improve	improve	VERB
easat-9127	17	17	managerial	managerial	ADJ
easat-9127	17	18	decision	decision	NOUN
easat-9127	17	19	-	-	PUNCT
easat-9127	17	20	making	making	NOUN
easat-9127	17	21	,	,	PUNCT
easat-9127	17	22	and	and	CCONJ
easat-9127	17	23	raise	raise	VERB
easat-9127	17	24	the	the	DET
easat-9127	17	25	quality	quality	NOUN
easat-9127	17	26	of	of	ADP
easat-9127	17	27	governance	governance	NOUN
easat-9127	17	28	.	.	PUNCT
easat-9127	18	1	corporate	corporate	ADJ
easat-9127	18	2	governance	governance	NOUN
easat-9127	18	3	is	be	AUX
easat-9127	18	4	crucial	crucial	ADJ
easat-9127	18	5	for	for	ADP
easat-9127	18	6	safeguarding	safeguard	VERB
easat-9127	18	7	shareholder	shareholder	NOUN
easat-9127	18	8	interests	interest	NOUN
easat-9127	18	9	and	and	CCONJ
easat-9127	18	10	enhancing	enhance	VERB
easat-9127	18	11	organizational	organizational	ADJ
easat-9127	18	12	performance	performance	NOUN
easat-9127	18	13	[	[	X
easat-9127	18	14	4	4	NUM
easat-9127	18	15	,	,	PUNCT
easat-9127	18	16	5	5	NUM
easat-9127	18	17	]	]	PUNCT
easat-9127	18	18	.	.	PUNCT
easat-9127	19	1	it	it	PRON
easat-9127	19	2	offers	offer	VERB
easat-9127	19	3	a	a	DET
easat-9127	19	4	systematic	systematic	ADJ
easat-9127	19	5	approach	approach	NOUN
easat-9127	19	6	that	that	PRON
easat-9127	19	7	matches	match	VERB
easat-9127	19	8	managerial	managerial	ADJ
easat-9127	19	9	decisions	decision	NOUN
easat-9127	19	10	with	with	ADP
easat-9127	19	11	the	the	DET
easat-9127	19	12	expectations	expectation	NOUN
easat-9127	19	13	of	of	ADP
easat-9127	19	14	investors	investor	NOUN
easat-9127	19	15	and	and	CCONJ
easat-9127	19	16	stakeholders	stakeholder	NOUN
easat-9127	19	17	[	[	X
easat-9127	19	18	6	6	NUM
easat-9127	19	19	]	]	PUNCT
easat-9127	19	20	.	.	PUNCT
easat-9127	20	1	stakeholder	stakeholder	PROPN
easat-9127	20	2	trust	trust	PROPN
easat-9127	20	3	is	be	AUX
easat-9127	20	4	eventually	eventually	ADV
easat-9127	20	5	increased	increase	VERB
easat-9127	20	6	through	through	ADP
easat-9127	20	7	the	the	DET
easat-9127	20	8	resolution	resolution	NOUN
easat-9127	20	9	of	of	ADP
easat-9127	20	10	conflicts	conflict	NOUN
easat-9127	20	11	of	of	ADP
easat-9127	20	12	interest	interest	NOUN
easat-9127	20	13	,	,	PUNCT
easat-9127	20	14	increased	increase	VERB
easat-9127	20	15	openness	openness	NOUN
easat-9127	20	16	,	,	PUNCT
easat-9127	20	17	and	and	CCONJ
easat-9127	20	18	strengthened	strengthen	VERB
easat-9127	20	19	accountability	accountability	NOUN
easat-9127	20	20	provided	provide	VERB
easat-9127	20	21	by	by	ADP
easat-9127	20	22	good	good	ADJ
easat-9127	20	23	governance	governance	NOUN
easat-9127	20	24	processes	process	NOUN
easat-9127	20	25	.	.	PUNCT
easat-9127	21	1	companies	company	NOUN
easat-9127	21	2	with	with	ADP
easat-9127	21	3	strong	strong	ADJ
easat-9127	21	4	governance	governance	NOUN
easat-9127	21	5	frameworks	framework	NOUN
easat-9127	21	6	typically	typically	ADV
easat-9127	21	7	outperform	outperform	VERB
easat-9127	21	8	those	those	PRON
easat-9127	21	9	with	with	ADP
easat-9127	21	10	weak	weak	ADJ
easat-9127	21	11	governance	governance	NOUN
easat-9127	21	12	systems	system	NOUN
easat-9127	21	13	in	in	ADP
easat-9127	21	14	terms	term	NOUN
easat-9127	21	15	of	of	ADP
easat-9127	21	16	market	market	NOUN
easat-9127	21	17	capitalization	capitalization	NOUN
easat-9127	21	18	and	and	CCONJ
easat-9127	21	19	overall	overall	ADJ
easat-9127	21	20	success	success	NOUN
easat-9127	21	21	[	[	X
easat-9127	21	22	7	7	NUM
easat-9127	21	23	]	]	PUNCT
easat-9127	21	24	.	.	PUNCT
easat-9127	22	1	this	this	DET
easat-9127	22	2	empirical	empirical	ADJ
easat-9127	22	3	data	datum	NOUN
easat-9127	22	4	highlights	highlight	VERB
easat-9127	22	5	the	the	DET
easat-9127	22	6	critical	critical	ADJ
easat-9127	22	7	role	role	NOUN
easat-9127	22	8	that	that	PRON
easat-9127	22	9	sound	sound	VERB
easat-9127	22	10	governance	governance	NOUN
easat-9127	22	11	plays	play	VERB
easat-9127	22	12	in	in	ADP
easat-9127	22	13	generating	generate	VERB
easat-9127	22	14	business	business	NOUN
easat-9127	22	15	value	value	NOUN
easat-9127	22	16	and	and	CCONJ
easat-9127	22	17	fostering	foster	VERB
easat-9127	22	18	long	long	ADJ
easat-9127	22	19	-	-	PUNCT
easat-9127	22	20	term	term	NOUN
easat-9127	22	21	development	development	NOUN
easat-9127	22	22	.	.	PUNCT
easat-9127	23	1	2120	2120	NUM
easat-9127	23	2	edelweiss	edelweiss	PROPN
easat-9127	23	3	applied	apply	VERB
easat-9127	23	4	science	science	NOUN
easat-9127	23	5	and	and	CCONJ
easat-9127	23	6	technology	technology	NOUN
easat-9127	23	7	issn	issn	PROPN
easat-9127	23	8	:	:	PUNCT
easat-9127	23	9	2576	2576	NUM
easat-9127	23	10	-	-	SYM
easat-9127	23	11	8484	8484	NUM
easat-9127	23	12	vol	vol	NOUN
easat-9127	23	13	.	.	PROPN
easat-9127	24	1	9	9	NUM
easat-9127	24	2	,	,	PUNCT
easat-9127	24	3	no	no	INTJ
easat-9127	24	4	.	.	NOUN
easat-9127	24	5	7	7	NUM
easat-9127	24	6	:	:	SYM
easat-9127	24	7	2119	2119	NUM
easat-9127	24	8	-	-	SYM
easat-9127	24	9	2128	2128	NUM
easat-9127	24	10	,	,	PUNCT
easat-9127	24	11	2025	2025	NUM
easat-9127	24	12	doi	doi	NOUN
easat-9127	24	13	:	:	PUNCT
easat-9127	24	14	10.55214/2576	10.55214/2576	NUM
easat-9127	24	15	-	-	SYM
easat-9127	24	16	8484.v9i7.9127	8484.v9i7.9127	NUM
easat-9127	24	17	©	©	PROPN
easat-9127	24	18	2025	2025	NUM
easat-9127	24	19	by	by	ADP
easat-9127	24	20	the	the	DET
easat-9127	24	21	authors	author	NOUN
easat-9127	24	22	;	;	PUNCT
easat-9127	24	23	licensee	licensee	PROPN
easat-9127	24	24	learning	learning	NOUN
easat-9127	24	25	gate	gate	PROPN
easat-9127	24	26	managerial	managerial	ADJ
easat-9127	24	27	overconfidence	overconfidence	NOUN
easat-9127	24	28	,	,	PUNCT
easat-9127	24	29	commonly	commonly	ADV
easat-9127	24	30	perceived	perceive	VERB
easat-9127	24	31	as	as	ADP
easat-9127	24	32	a	a	DET
easat-9127	24	33	double	double	ADJ
easat-9127	24	34	-	-	PUNCT
easat-9127	24	35	edged	edge	VERB
easat-9127	24	36	attribute	attribute	NOUN
easat-9127	24	37	,	,	PUNCT
easat-9127	24	38	plays	play	VERB
easat-9127	24	39	a	a	DET
easat-9127	24	40	notable	notable	ADJ
easat-9127	24	41	role	role	NOUN
easat-9127	24	42	in	in	ADP
easat-9127	24	43	influencing	influence	VERB
easat-9127	24	44	corporate	corporate	ADJ
easat-9127	24	45	decision	decision	NOUN
easat-9127	24	46	outcomes	outcome	NOUN
easat-9127	24	47	[	[	X
easat-9127	24	48	8	8	NUM
easat-9127	24	49	]	]	PUNCT
easat-9127	24	50	.	.	PUNCT
easat-9127	25	1	although	although	SCONJ
easat-9127	25	2	excessive	excessive	ADJ
easat-9127	25	3	self	self	NOUN
easat-9127	25	4	-	-	PUNCT
easat-9127	25	5	assurance	assurance	NOUN
easat-9127	25	6	can	can	AUX
easat-9127	25	7	lead	lead	VERB
easat-9127	25	8	to	to	ADP
easat-9127	25	9	risk	risk	NOUN
easat-9127	25	10	-	-	PUNCT
easat-9127	25	11	prone	prone	ADJ
easat-9127	25	12	investments	investment	NOUN
easat-9127	25	13	and	and	CCONJ
easat-9127	25	14	misjudgment	misjudgment	NOUN
easat-9127	25	15	of	of	ADP
easat-9127	25	16	organizational	organizational	ADJ
easat-9127	25	17	capacities	capacity	NOUN
easat-9127	25	18	,	,	PUNCT
easat-9127	25	19	it	it	PRON
easat-9127	25	20	can	can	AUX
easat-9127	25	21	also	also	ADV
easat-9127	25	22	stimulate	stimulate	VERB
easat-9127	25	23	innovation	innovation	NOUN
easat-9127	25	24	and	and	CCONJ
easat-9127	25	25	promote	promote	VERB
easat-9127	25	26	bold	bold	ADJ
easat-9127	25	27	strategic	strategic	ADJ
easat-9127	25	28	actions	action	NOUN
easat-9127	25	29	[	[	X
easat-9127	25	30	9	9	NUM
easat-9127	25	31	]	]	PUNCT
easat-9127	25	32	.	.	PUNCT
easat-9127	26	1	when	when	SCONJ
easat-9127	26	2	paired	pair	VERB
easat-9127	26	3	with	with	ADP
easat-9127	26	4	good	good	ADJ
easat-9127	26	5	governance	governance	NOUN
easat-9127	26	6	practices	practice	NOUN
easat-9127	26	7	,	,	PUNCT
easat-9127	26	8	ambitious	ambitious	ADJ
easat-9127	26	9	projects	project	NOUN
easat-9127	26	10	with	with	ADP
easat-9127	26	11	high	high	ADJ
easat-9127	26	12	returns	return	NOUN
easat-9127	26	13	are	be	AUX
easat-9127	26	14	frequently	frequently	ADV
easat-9127	26	15	pursued	pursue	VERB
easat-9127	26	16	by	by	ADP
easat-9127	26	17	overconfident	overconfident	ADJ
easat-9127	26	18	leaders	leader	NOUN
easat-9127	26	19	,	,	PUNCT
easat-9127	26	20	potentially	potentially	ADV
easat-9127	26	21	increasing	increase	VERB
easat-9127	26	22	the	the	DET
easat-9127	26	23	value	value	NOUN
easat-9127	26	24	of	of	ADP
easat-9127	26	25	the	the	DET
easat-9127	26	26	company	company	NOUN
easat-9127	26	27	.	.	PUNCT
easat-9127	27	1	the	the	DET
easat-9127	27	2	significance	significance	NOUN
easat-9127	27	3	of	of	ADP
easat-9127	27	4	control	control	NOUN
easat-9127	27	5	measures	measure	NOUN
easat-9127	27	6	to	to	PART
easat-9127	27	7	reduce	reduce	VERB
easat-9127	27	8	potential	potential	ADJ
easat-9127	27	9	negative	negative	ADJ
easat-9127	27	10	repercussions	repercussion	NOUN
easat-9127	27	11	is	be	AUX
easat-9127	27	12	highlighted	highlight	VERB
easat-9127	27	13	by	by	ADP
easat-9127	27	14	the	the	DET
easat-9127	27	15	fact	fact	NOUN
easat-9127	27	16	that	that	SCONJ
easat-9127	27	17	,	,	PUNCT
easat-9127	27	18	if	if	SCONJ
easat-9127	27	19	unchecked	unchecked	ADJ
easat-9127	27	20	,	,	PUNCT
easat-9127	27	21	such	such	ADJ
easat-9127	27	22	overconfidence	overconfidence	NOUN
easat-9127	27	23	could	could	AUX
easat-9127	27	24	expose	expose	VERB
easat-9127	27	25	organisations	organisation	NOUN
easat-9127	27	26	to	to	ADP
easat-9127	27	27	financial	financial	ADJ
easat-9127	27	28	vulnerabilities	vulnerability	NOUN
easat-9127	27	29	[	[	X
easat-9127	27	30	10	10	NUM
easat-9127	27	31	]	]	PUNCT
easat-9127	27	32	.	.	PUNCT
easat-9127	28	1	in	in	ADP
easat-9127	28	2	corporate	corporate	ADJ
easat-9127	28	3	disclosure	disclosure	NOUN
easat-9127	28	4	,	,	PUNCT
easat-9127	28	5	sustainability	sustainability	NOUN
easat-9127	28	6	reporting	reporting	NOUN
easat-9127	28	7	has	have	AUX
easat-9127	28	8	grown	grow	VERB
easat-9127	28	9	in	in	ADP
easat-9127	28	10	importance	importance	NOUN
easat-9127	28	11	,	,	PUNCT
easat-9127	28	12	particularly	particularly	ADV
easat-9127	28	13	for	for	ADP
easat-9127	28	14	nonfinancial	nonfinancial	ADJ
easat-9127	28	15	factors	factor	NOUN
easat-9127	28	16	.	.	PUNCT
easat-9127	29	1	according	accord	VERB
easat-9127	29	2	to	to	ADP
easat-9127	29	3	erben	erben	PROPN
easat-9127	29	4	yavuz	yavuz	PROPN
easat-9127	29	5	,	,	PUNCT
easat-9127	29	6	et	et	PROPN
easat-9127	29	7	al	al	PROPN
easat-9127	29	8	.	.	PUNCT
easat-9127	30	1	[	[	X
easat-9127	30	2	11	11	NUM
easat-9127	30	3	]	]	PUNCT
easat-9127	30	4	it	it	PRON
easat-9127	30	5	shows	show	VERB
easat-9127	30	6	a	a	DET
easat-9127	30	7	dedication	dedication	NOUN
easat-9127	30	8	from	from	ADP
easat-9127	30	9	company	company	NOUN
easat-9127	30	10	related	relate	VERB
easat-9127	30	11	to	to	ADP
easat-9127	30	12	esg	esg	NOUN
easat-9127	30	13	norms	norm	NOUN
easat-9127	30	14	.	.	PUNCT
easat-9127	31	1	well	well	ADV
easat-9127	31	2	-	-	PUNCT
easat-9127	31	3	structured	structure	VERB
easat-9127	31	4	reports	report	NOUN
easat-9127	31	5	enhance	enhance	VERB
easat-9127	31	6	transparency	transparency	NOUN
easat-9127	31	7	by	by	ADP
easat-9127	31	8	providing	provide	VERB
easat-9127	31	9	stakeholders	stakeholder	NOUN
easat-9127	31	10	with	with	ADP
easat-9127	31	11	information	information	NOUN
easat-9127	31	12	about	about	ADP
easat-9127	31	13	corporate	corporate	ADJ
easat-9127	31	14	accountability	accountability	NOUN
easat-9127	31	15	and	and	CCONJ
easat-9127	31	16	long	long	ADJ
easat-9127	31	17	-	-	PUNCT
easat-9127	31	18	term	term	NOUN
easat-9127	31	19	growth	growth	NOUN
easat-9127	31	20	prospects	prospect	NOUN
easat-9127	31	21	[	[	X
easat-9127	31	22	12	12	NUM
easat-9127	31	23	]	]	PUNCT
easat-9127	31	24	.	.	PUNCT
easat-9127	32	1	beyond	beyond	ADP
easat-9127	32	2	influencing	influence	VERB
easat-9127	32	3	public	public	ADJ
easat-9127	32	4	opinion	opinion	NOUN
easat-9127	32	5	,	,	PUNCT
easat-9127	32	6	sustainability	sustainability	NOUN
easat-9127	32	7	reporting	reporting	NOUN
easat-9127	32	8	improves	improve	VERB
easat-9127	32	9	investor	investor	NOUN
easat-9127	32	10	confidence	confidence	NOUN
easat-9127	32	11	and	and	CCONJ
easat-9127	32	12	business	business	NOUN
easat-9127	32	13	performance	performance	NOUN
easat-9127	32	14	by	by	ADP
easat-9127	32	15	bringing	bring	VERB
easat-9127	32	16	company	company	NOUN
easat-9127	32	17	actions	action	NOUN
easat-9127	32	18	into	into	ADP
easat-9127	32	19	line	line	NOUN
easat-9127	32	20	with	with	ADP
easat-9127	32	21	social	social	ADJ
easat-9127	32	22	values	value	NOUN
easat-9127	32	23	[	[	X
easat-9127	32	24	13	13	NUM
easat-9127	32	25	]	]	PUNCT
easat-9127	32	26	.	.	PUNCT
easat-9127	33	1	businesses	business	NOUN
easat-9127	33	2	that	that	PRON
easat-9127	33	3	are	be	AUX
easat-9127	33	4	adept	adept	ADJ
easat-9127	33	5	at	at	ADP
easat-9127	33	6	sustainability	sustainability	NOUN
easat-9127	33	7	reporting	report	VERB
easat-9127	33	8	frequently	frequently	ADV
easat-9127	33	9	draw	draw	VERB
easat-9127	33	10	in	in	ADP
easat-9127	33	11	morally	morally	ADV
easat-9127	33	12	conscious	conscious	ADJ
easat-9127	33	13	investors	investor	NOUN
easat-9127	33	14	and	and	CCONJ
easat-9127	33	15	have	have	VERB
easat-9127	33	16	competitive	competitive	ADJ
easat-9127	33	17	advantages	advantage	NOUN
easat-9127	33	18	[	[	X
easat-9127	33	19	14	14	NUM
easat-9127	33	20	]	]	PUNCT
easat-9127	33	21	.	.	PUNCT
easat-9127	34	1	audit	audit	NOUN
easat-9127	34	2	quality	quality	NOUN
easat-9127	34	3	also	also	ADV
easat-9127	34	4	contributes	contribute	VERB
easat-9127	34	5	significantly	significantly	ADV
easat-9127	34	6	to	to	ADP
easat-9127	34	7	the	the	DET
easat-9127	34	8	dependability	dependability	NOUN
easat-9127	34	9	of	of	ADP
easat-9127	34	10	disclosed	disclose	VERB
easat-9127	34	11	data	datum	NOUN
easat-9127	34	12	,	,	PUNCT
easat-9127	34	13	encompassing	encompass	VERB
easat-9127	34	14	both	both	CCONJ
easat-9127	34	15	financial	financial	ADJ
easat-9127	34	16	and	and	CCONJ
easat-9127	34	17	non	non	ADJ
easat-9127	34	18	-	-	ADJ
easat-9127	34	19	financial	financial	ADJ
easat-9127	34	20	metrics	metric	NOUN
easat-9127	34	21	.	.	PUNCT
easat-9127	35	1	reliable	reliable	ADJ
easat-9127	35	2	reporting	reporting	NOUN
easat-9127	35	3	ensures	ensure	VERB
easat-9127	35	4	that	that	SCONJ
easat-9127	35	5	a	a	DET
easat-9127	35	6	firm	firm	NOUN
easat-9127	35	7	’s	’s	PART
easat-9127	35	8	disclosed	disclose	VERB
easat-9127	35	9	performance	performance	NOUN
easat-9127	35	10	mirrors	mirror	NOUN
easat-9127	35	11	its	its	PRON
easat-9127	35	12	actual	actual	ADJ
easat-9127	35	13	condition	condition	NOUN
easat-9127	35	14	.	.	PUNCT
easat-9127	36	1	when	when	SCONJ
easat-9127	36	2	conducted	conduct	VERB
easat-9127	36	3	by	by	ADP
easat-9127	36	4	well	well	ADV
easat-9127	36	5	-	-	PUNCT
easat-9127	36	6	known	know	VERB
easat-9127	36	7	auditing	auditing	NOUN
easat-9127	36	8	entities	entity	NOUN
easat-9127	36	9	—	—	PUNCT
easat-9127	36	10	especially	especially	ADV
easat-9127	36	11	the	the	DET
easat-9127	36	12	big	big	ADJ
easat-9127	36	13	four	four	NUM
easat-9127	36	14	accounting	accounting	NOUN
easat-9127	36	15	firms	firm	NOUN
easat-9127	36	16	—	—	PUNCT
easat-9127	36	17	audits	audit	NOUN
easat-9127	36	18	are	be	AUX
easat-9127	36	19	generally	generally	ADV
easat-9127	36	20	viewed	view	VERB
easat-9127	36	21	as	as	ADP
easat-9127	36	22	more	more	ADV
easat-9127	36	23	trustworthy	trustworthy	ADJ
easat-9127	36	24	,	,	PUNCT
easat-9127	36	25	which	which	PRON
easat-9127	36	26	in	in	ADP
easat-9127	36	27	turn	turn	NOUN
easat-9127	36	28	boosts	boost	VERB
easat-9127	36	29	investor	investor	NOUN
easat-9127	36	30	assurance	assurance	NOUN
easat-9127	37	1	[	[	X
easat-9127	37	2	15	15	NUM
easat-9127	37	3	]	]	PUNCT
easat-9127	37	4	.	.	PUNCT
easat-9127	38	1	high	high	ADJ
easat-9127	38	2	-	-	PUNCT
easat-9127	38	3	quality	quality	NOUN
easat-9127	38	4	auditing	auditing	NOUN
easat-9127	38	5	reduces	reduce	VERB
easat-9127	38	6	the	the	DET
easat-9127	38	7	risks	risk	NOUN
easat-9127	38	8	related	relate	VERB
easat-9127	38	9	to	to	ADP
easat-9127	38	10	information	information	NOUN
easat-9127	38	11	asymmetry	asymmetry	NOUN
easat-9127	38	12	by	by	ADP
easat-9127	38	13	ensuring	ensure	VERB
easat-9127	38	14	data	datum	NOUN
easat-9127	38	15	transparency	transparency	NOUN
easat-9127	38	16	and	and	CCONJ
easat-9127	38	17	accuracy	accuracy	NOUN
easat-9127	38	18	[	[	X
easat-9127	38	19	16	16	NUM
easat-9127	38	20	]	]	PUNCT
easat-9127	38	21	.	.	PUNCT
easat-9127	39	1	this	this	PRON
easat-9127	39	2	is	be	AUX
easat-9127	39	3	especially	especially	ADV
easat-9127	39	4	crucial	crucial	ADJ
easat-9127	39	5	for	for	ADP
easat-9127	39	6	sustainability	sustainability	NOUN
easat-9127	39	7	disclosures	disclosure	NOUN
easat-9127	39	8	,	,	PUNCT
easat-9127	39	9	where	where	SCONJ
easat-9127	39	10	trust	trust	NOUN
easat-9127	39	11	and	and	CCONJ
easat-9127	39	12	organizational	organizational	ADJ
easat-9127	39	13	reputation	reputation	NOUN
easat-9127	39	14	heavily	heavily	ADV
easat-9127	39	15	rely	rely	VERB
easat-9127	39	16	on	on	ADP
easat-9127	39	17	perceived	perceive	VERB
easat-9127	39	18	audit	audit	NOUN
easat-9127	39	19	credibility	credibility	NOUN
easat-9127	39	20	.	.	PUNCT
easat-9127	40	1	even	even	ADV
easat-9127	40	2	though	though	SCONJ
easat-9127	40	3	the	the	DET
easat-9127	40	4	importance	importance	NOUN
easat-9127	40	5	of	of	ADP
easat-9127	40	6	factors	factor	NOUN
easat-9127	40	7	like	like	ADP
easat-9127	40	8	audit	audit	NOUN
easat-9127	40	9	reliability	reliability	NOUN
easat-9127	40	10	,	,	PUNCT
easat-9127	40	11	managerial	managerial	ADJ
easat-9127	40	12	overconfidence	overconfidence	NOUN
easat-9127	40	13	,	,	PUNCT
easat-9127	40	14	corporate	corporate	ADJ
easat-9127	40	15	governance	governance	NOUN
easat-9127	40	16	,	,	PUNCT
easat-9127	40	17	and	and	CCONJ
easat-9127	40	18	the	the	DET
easat-9127	40	19	calibre	calibre	NOUN
easat-9127	40	20	of	of	ADP
easat-9127	40	21	sustainability	sustainability	NOUN
easat-9127	40	22	disclosures	disclosure	NOUN
easat-9127	40	23	is	be	AUX
easat-9127	40	24	becoming	becoming	AUX
easat-9127	40	25	more	more	ADV
easat-9127	40	26	widely	widely	ADV
easat-9127	40	27	recognised	recognise	VERB
easat-9127	40	28	,	,	PUNCT
easat-9127	40	29	little	little	ADJ
easat-9127	40	30	is	be	AUX
easat-9127	40	31	known	know	VERB
easat-9127	40	32	about	about	ADP
easat-9127	40	33	how	how	SCONJ
easat-9127	40	34	these	these	DET
easat-9127	40	35	factors	factor	NOUN
easat-9127	40	36	interact	interact	VERB
easat-9127	40	37	,	,	PUNCT
easat-9127	40	38	especially	especially	ADV
easat-9127	40	39	in	in	ADP
easat-9127	40	40	emerging	emerge	VERB
easat-9127	40	41	market	market	NOUN
easat-9127	40	42	contexts	context	NOUN
easat-9127	40	43	like	like	ADP
easat-9127	40	44	indonesia	indonesia	PROPN
easat-9127	40	45	[	[	X
easat-9127	40	46	17	17	NUM
easat-9127	40	47	]	]	PUNCT
easat-9127	40	48	.	.	PUNCT
easat-9127	41	1	these	these	DET
easat-9127	41	2	marketplaces	marketplace	NOUN
easat-9127	41	3	are	be	AUX
easat-9127	41	4	unique	unique	ADJ
easat-9127	41	5	venues	venue	NOUN
easat-9127	41	6	to	to	PART
easat-9127	41	7	research	research	VERB
easat-9127	41	8	how	how	SCONJ
easat-9127	41	9	these	these	DET
easat-9127	41	10	characteristics	characteristic	NOUN
easat-9127	41	11	impact	impact	VERB
easat-9127	41	12	corporate	corporate	ADJ
easat-9127	41	13	value	value	NOUN
easat-9127	41	14	because	because	SCONJ
easat-9127	41	15	of	of	ADP
easat-9127	41	16	their	their	PRON
easat-9127	41	17	dynamic	dynamic	ADJ
easat-9127	41	18	and	and	CCONJ
easat-9127	41	19	competitive	competitive	ADJ
easat-9127	41	20	nature	nature	NOUN
easat-9127	41	21	as	as	ADV
easat-9127	41	22	well	well	ADV
easat-9127	41	23	as	as	ADP
easat-9127	41	24	the	the	DET
easat-9127	41	25	increased	increase	VERB
easat-9127	41	26	emphasis	emphasis	NOUN
easat-9127	41	27	on	on	ADP
easat-9127	41	28	sustainability	sustainability	NOUN
easat-9127	41	29	[	[	X
easat-9127	41	30	10	10	NUM
easat-9127	41	31	]	]	PUNCT
easat-9127	41	32	.	.	PUNCT
easat-9127	42	1	organisations	organisation	NOUN
easat-9127	42	2	looking	look	VERB
easat-9127	42	3	to	to	PART
easat-9127	42	4	meet	meet	VERB
easat-9127	42	5	stakeholder	stakeholder	NOUN
easat-9127	42	6	expectations	expectation	NOUN
easat-9127	42	7	and	and	CCONJ
easat-9127	42	8	enhance	enhance	NOUN
easat-9127	42	9	performance	performance	NOUN
easat-9127	42	10	must	must	AUX
easat-9127	42	11	comprehend	comprehend	VERB
easat-9127	42	12	these	these	DET
easat-9127	42	13	relationships	relationship	NOUN
easat-9127	42	14	.	.	PUNCT
easat-9127	43	1	transparent	transparent	ADJ
easat-9127	43	2	communication	communication	NOUN
easat-9127	43	3	is	be	AUX
easat-9127	43	4	strengthened	strengthen	VERB
easat-9127	43	5	through	through	ADP
easat-9127	43	6	well	well	ADV
easat-9127	43	7	-	-	PUNCT
easat-9127	43	8	organized	organize	VERB
easat-9127	43	9	reports	report	NOUN
easat-9127	43	10	that	that	PRON
easat-9127	43	11	inform	inform	VERB
easat-9127	43	12	stakeholders	stakeholder	NOUN
easat-9127	43	13	about	about	ADP
easat-9127	43	14	a	a	DET
easat-9127	43	15	company	company	NOUN
easat-9127	43	16	’s	’s	PART
easat-9127	43	17	accountability	accountability	NOUN
easat-9127	43	18	and	and	CCONJ
easat-9127	43	19	its	its	PRON
easat-9127	43	20	long	long	ADJ
easat-9127	43	21	-	-	PUNCT
easat-9127	43	22	term	term	NOUN
easat-9127	43	23	development	development	NOUN
easat-9127	43	24	outlook	outlook	NOUN
easat-9127	43	25	[	[	X
easat-9127	43	26	12	12	NUM
easat-9127	43	27	]	]	PUNCT
easat-9127	43	28	.	.	PUNCT
easat-9127	44	1	it	it	PRON
easat-9127	44	2	investigates	investigate	VERB
easat-9127	44	3	how	how	SCONJ
easat-9127	44	4	ceo	ceo	NOUN
easat-9127	44	5	overconfidence	overconfidence	NOUN
easat-9127	44	6	,	,	PUNCT
easat-9127	44	7	sustainability	sustainability	NOUN
easat-9127	44	8	reporting	reporting	NOUN
easat-9127	44	9	quality	quality	NOUN
easat-9127	44	10	,	,	PUNCT
easat-9127	44	11	audit	audit	NOUN
easat-9127	44	12	reliability	reliability	NOUN
easat-9127	44	13	,	,	PUNCT
easat-9127	44	14	and	and	CCONJ
easat-9127	44	15	corporate	corporate	ADJ
easat-9127	44	16	governance	governance	NOUN
easat-9127	44	17	interact	interact	VERB
easat-9127	44	18	to	to	PART
easat-9127	44	19	affect	affect	VERB
easat-9127	44	20	business	business	NOUN
easat-9127	44	21	performance	performance	NOUN
easat-9127	44	22	.	.	PUNCT
easat-9127	45	1	the	the	DET
easat-9127	45	2	results	result	NOUN
easat-9127	45	3	provide	provide	VERB
easat-9127	45	4	empirical	empirical	ADJ
easat-9127	45	5	understanding	understanding	NOUN
easat-9127	45	6	of	of	ADP
easat-9127	45	7	how	how	SCONJ
easat-9127	45	8	sustainability	sustainability	NOUN
easat-9127	45	9	and	and	CCONJ
easat-9127	45	10	business	business	NOUN
easat-9127	45	11	value	value	NOUN
easat-9127	45	12	are	be	AUX
easat-9127	45	13	influenced	influence	VERB
easat-9127	45	14	by	by	ADP
easat-9127	45	15	governance	governance	NOUN
easat-9127	45	16	-	-	PUNCT
easat-9127	45	17	related	relate	VERB
easat-9127	45	18	aspects	aspect	NOUN
easat-9127	45	19	.	.	PUNCT
easat-9127	46	1	these	these	DET
easat-9127	46	2	findings	finding	NOUN
easat-9127	46	3	have	have	VERB
easat-9127	46	4	important	important	ADJ
easat-9127	46	5	ramifications	ramification	NOUN
easat-9127	46	6	for	for	ADP
easat-9127	46	7	regulators	regulator	NOUN
easat-9127	46	8	and	and	CCONJ
easat-9127	46	9	politicians	politician	NOUN
easat-9127	46	10	,	,	PUNCT
easat-9127	46	11	highlighting	highlight	VERB
easat-9127	46	12	how	how	SCONJ
easat-9127	46	13	crucial	crucial	ADJ
easat-9127	46	14	it	it	PRON
easat-9127	46	15	is	be	AUX
easat-9127	46	16	to	to	PART
easat-9127	46	17	strengthen	strengthen	VERB
easat-9127	46	18	management	management	NOUN
easat-9127	46	19	efficacy	efficacy	NOUN
easat-9127	46	20	,	,	PUNCT
easat-9127	46	21	reporting	reporting	NOUN
easat-9127	46	22	procedures	procedure	NOUN
easat-9127	46	23	,	,	PUNCT
easat-9127	46	24	and	and	CCONJ
easat-9127	46	25	governance	governance	NOUN
easat-9127	46	26	frameworks	framework	NOUN
easat-9127	46	27	in	in	ADP
easat-9127	46	28	order	order	NOUN
easat-9127	46	29	to	to	PART
easat-9127	46	30	raise	raise	VERB
easat-9127	46	31	firm	firm	ADJ
easat-9127	46	32	valuation	valuation	NOUN
easat-9127	46	33	and	and	CCONJ
easat-9127	46	34	investor	investor	NOUN
easat-9127	46	35	confidence	confidence	NOUN
easat-9127	46	36	.	.	PUNCT
easat-9127	47	1	2	2	X
easat-9127	47	2	.	.	X
easat-9127	47	3	method	method	PROPN
easat-9127	47	4	2.1	2.1	NUM
easat-9127	47	5	.	.	PUNCT
easat-9127	48	1	data	datum	NOUN
easat-9127	48	2	collection	collection	NOUN
easat-9127	48	3	this	this	DET
easat-9127	48	4	study	study	NOUN
easat-9127	48	5	employs	employ	VERB
easat-9127	48	6	a	a	DET
easat-9127	48	7	quantitative	quantitative	ADJ
easat-9127	48	8	methodology	methodology	NOUN
easat-9127	48	9	to	to	PART
easat-9127	48	10	investigate	investigate	VERB
easat-9127	48	11	the	the	DET
easat-9127	48	12	effects	effect	NOUN
easat-9127	48	13	of	of	ADP
easat-9127	48	14	corporate	corporate	ADJ
easat-9127	48	15	governance	governance	NOUN
easat-9127	48	16	,	,	PUNCT
easat-9127	48	17	managerial	managerial	ADJ
easat-9127	48	18	overconfidence	overconfidence	NOUN
easat-9127	48	19	,	,	PUNCT
easat-9127	48	20	sustainability	sustainability	NOUN
easat-9127	48	21	disclosure	disclosure	NOUN
easat-9127	48	22	quality	quality	NOUN
easat-9127	48	23	,	,	PUNCT
easat-9127	48	24	and	and	CCONJ
easat-9127	48	25	audit	audit	NOUN
easat-9127	48	26	quality	quality	NOUN
easat-9127	48	27	on	on	ADP
easat-9127	48	28	firm	firm	ADJ
easat-9127	48	29	value	value	NOUN
easat-9127	48	30	.	.	PUNCT
easat-9127	49	1	the	the	DET
easat-9127	49	2	analysis	analysis	NOUN
easat-9127	49	3	is	be	AUX
easat-9127	49	4	based	base	VERB
easat-9127	49	5	on	on	ADP
easat-9127	49	6	393	393	NUM
easat-9127	49	7	firm	firm	ADJ
easat-9127	49	8	-	-	PUNCT
easat-9127	49	9	year	year	NOUN
easat-9127	49	10	observations	observation	NOUN
easat-9127	49	11	from	from	ADP
easat-9127	49	12	170	170	NUM
easat-9127	49	13	non	non	ADJ
easat-9127	49	14	-	-	ADJ
easat-9127	49	15	financial	financial	ADJ
easat-9127	49	16	companies	company	NOUN
easat-9127	49	17	listed	list	VERB
easat-9127	49	18	on	on	ADP
easat-9127	49	19	the	the	DET
easat-9127	49	20	indonesia	indonesia	PROPN
easat-9127	49	21	stock	stock	PROPN
easat-9127	49	22	exchange	exchange	PROPN
easat-9127	49	23	between	between	ADP
easat-9127	49	24	2017	2017	NUM
easat-9127	49	25	and	and	CCONJ
easat-9127	49	26	2022	2022	NUM
easat-9127	49	27	.	.	PUNCT
easat-9127	50	1	data	datum	NOUN
easat-9127	50	2	were	be	AUX
easat-9127	50	3	obtained	obtain	VERB
easat-9127	50	4	from	from	ADP
easat-9127	50	5	the	the	DET
easat-9127	50	6	official	official	ADJ
easat-9127	50	7	idx	idx	NOUN
easat-9127	50	8	website	website	NOUN
easat-9127	50	9	and	and	CCONJ
easat-9127	50	10	firm	firm	ADJ
easat-9127	50	11	public	public	ADJ
easat-9127	50	12	filings	filing	NOUN
easat-9127	50	13	,	,	PUNCT
easat-9127	50	14	including	include	VERB
easat-9127	50	15	sustainability	sustainability	NOUN
easat-9127	50	16	reports	report	NOUN
easat-9127	50	17	,	,	PUNCT
easat-9127	50	18	corporate	corporate	ADJ
easat-9127	50	19	governance	governance	NOUN
easat-9127	50	20	declarations	declaration	NOUN
easat-9127	50	21	,	,	PUNCT
easat-9127	50	22	and	and	CCONJ
easat-9127	50	23	annual	annual	ADJ
easat-9127	50	24	financial	financial	ADJ
easat-9127	50	25	statements	statement	NOUN
easat-9127	50	26	.	.	PUNCT
easat-9127	51	1	financial	financial	ADJ
easat-9127	51	2	institutions	institution	NOUN
easat-9127	51	3	were	be	AUX
easat-9127	51	4	excluded	exclude	VERB
easat-9127	51	5	from	from	ADP
easat-9127	51	6	the	the	DET
easat-9127	51	7	sample	sample	NOUN
easat-9127	51	8	due	due	ADP
easat-9127	51	9	to	to	ADP
easat-9127	51	10	differing	differ	VERB
easat-9127	51	11	regulatory	regulatory	ADJ
easat-9127	51	12	requirements	requirement	NOUN
easat-9127	51	13	and	and	CCONJ
easat-9127	51	14	financial	financial	ADJ
easat-9127	51	15	reporting	reporting	NOUN
easat-9127	51	16	standards	standard	NOUN
easat-9127	51	17	.	.	PUNCT
easat-9127	52	1	in	in	ADP
easat-9127	52	2	addition	addition	NOUN
easat-9127	52	3	,	,	PUNCT
easat-9127	52	4	firms	firm	NOUN
easat-9127	52	5	with	with	ADP
easat-9127	52	6	incomplete	incomplete	ADJ
easat-9127	52	7	data	datum	NOUN
easat-9127	52	8	during	during	ADP
easat-9127	52	9	the	the	DET
easat-9127	52	10	observation	observation	NOUN
easat-9127	52	11	period	period	NOUN
easat-9127	52	12	were	be	AUX
easat-9127	52	13	also	also	ADV
easat-9127	52	14	omitted	omit	VERB
easat-9127	52	15	from	from	ADP
easat-9127	52	16	the	the	DET
easat-9127	52	17	analysis	analysis	NOUN
easat-9127	52	18	.	.	PUNCT
easat-9127	53	1	2121	2121	NUM
easat-9127	53	2	edelweiss	edelweiss	PROPN
easat-9127	53	3	applied	apply	VERB
easat-9127	53	4	science	science	NOUN
easat-9127	53	5	and	and	CCONJ
easat-9127	53	6	technology	technology	NOUN
easat-9127	53	7	issn	issn	PROPN
easat-9127	53	8	:	:	PUNCT
easat-9127	53	9	2576	2576	NUM
easat-9127	53	10	-	-	SYM
easat-9127	53	11	8484	8484	NUM
easat-9127	53	12	vol	vol	NOUN
easat-9127	53	13	.	.	PROPN
easat-9127	54	1	9	9	NUM
easat-9127	54	2	,	,	PUNCT
easat-9127	54	3	no	no	INTJ
easat-9127	54	4	.	.	NOUN
easat-9127	54	5	7	7	NUM
easat-9127	54	6	:	:	SYM
easat-9127	54	7	2119	2119	NUM
easat-9127	54	8	-	-	SYM
easat-9127	54	9	2128	2128	NUM
easat-9127	54	10	,	,	PUNCT
easat-9127	54	11	2025	2025	NUM
easat-9127	54	12	doi	doi	NOUN
easat-9127	54	13	:	:	PUNCT
easat-9127	54	14	10.55214/2576	10.55214/2576	NUM
easat-9127	54	15	-	-	SYM
easat-9127	54	16	8484.v9i7.9127	8484.v9i7.9127	NUM
easat-9127	54	17	©	©	PROPN
easat-9127	54	18	2025	2025	NUM
easat-9127	54	19	by	by	ADP
easat-9127	54	20	the	the	DET
easat-9127	54	21	authors	author	NOUN
easat-9127	54	22	;	;	PUNCT
easat-9127	54	23	licensee	licensee	PROPN
easat-9127	54	24	learning	learning	NOUN
easat-9127	54	25	gate	gate	NOUN
easat-9127	54	26	2.2	2.2	NUM
easat-9127	54	27	.	.	PUNCT
easat-9127	55	1	variables	variable	NOUN
easat-9127	55	2	and	and	CCONJ
easat-9127	55	3	measurements	measurement	NOUN
easat-9127	55	4	firm	firm	ADJ
easat-9127	55	5	value	value	NOUN
easat-9127	55	6	,	,	PUNCT
easat-9127	55	7	as	as	SCONJ
easat-9127	55	8	determined	determine	VERB
easat-9127	55	9	by	by	ADP
easat-9127	55	10	tobin	tobin	PROPN
easat-9127	55	11	's	's	PART
easat-9127	55	12	q	q	NOUN
easat-9127	55	13	,	,	PUNCT
easat-9127	55	14	is	be	AUX
easat-9127	55	15	the	the	DET
easat-9127	55	16	dependent	dependent	ADJ
easat-9127	55	17	variable	variable	NOUN
easat-9127	55	18	in	in	ADP
easat-9127	55	19	this	this	DET
easat-9127	55	20	study	study	NOUN
easat-9127	55	21	.	.	PUNCT
easat-9127	56	1	the	the	DET
easat-9127	56	2	market	market	NOUN
easat-9127	56	3	value	value	NOUN
easat-9127	56	4	of	of	ADP
easat-9127	56	5	a	a	DET
easat-9127	56	6	company	company	NOUN
easat-9127	56	7	's	's	PART
easat-9127	56	8	equity	equity	NOUN
easat-9127	56	9	and	and	CCONJ
easat-9127	56	10	liabilities	liability	NOUN
easat-9127	56	11	divided	divide	VERB
easat-9127	56	12	by	by	ADP
easat-9127	56	13	the	the	DET
easat-9127	56	14	total	total	ADJ
easat-9127	56	15	asset	asset	NOUN
easat-9127	56	16	book	book	NOUN
easat-9127	56	17	value	value	NOUN
easat-9127	56	18	is	be	AUX
easat-9127	56	19	the	the	DET
easat-9127	56	20	definition	definition	NOUN
easat-9127	56	21	of	of	ADP
easat-9127	56	22	this	this	DET
easat-9127	56	23	indicator	indicator	NOUN
easat-9127	56	24	.	.	PUNCT
easat-9127	57	1	it	it	PRON
easat-9127	57	2	provides	provide	VERB
easat-9127	57	3	a	a	DET
easat-9127	57	4	comprehensive	comprehensive	ADJ
easat-9127	57	5	evaluation	evaluation	NOUN
easat-9127	57	6	of	of	ADP
easat-9127	57	7	how	how	SCONJ
easat-9127	57	8	the	the	DET
easat-9127	57	9	market	market	NOUN
easat-9127	57	10	views	view	VERB
easat-9127	57	11	a	a	DET
easat-9127	57	12	company	company	NOUN
easat-9127	57	13	's	's	PART
easat-9127	57	14	performance	performance	NOUN
easat-9127	57	15	.	.	PUNCT
easat-9127	58	1	the	the	DET
easat-9127	58	2	independent	independent	ADJ
easat-9127	58	3	variables	variable	NOUN
easat-9127	58	4	include	include	VERB
easat-9127	58	5	managerial	managerial	ADJ
easat-9127	58	6	overconfidence	overconfidence	NOUN
easat-9127	58	7	,	,	PUNCT
easat-9127	58	8	which	which	PRON
easat-9127	58	9	is	be	AUX
easat-9127	58	10	calculated	calculate	VERB
easat-9127	58	11	by	by	ADP
easat-9127	58	12	comparing	compare	VERB
easat-9127	58	13	the	the	DET
easat-9127	58	14	firm	firm	NOUN
easat-9127	58	15	's	's	PART
easat-9127	58	16	investment	investment	NOUN
easat-9127	58	17	activity	activity	NOUN
easat-9127	58	18	to	to	ADP
easat-9127	58	19	its	its	PRON
easat-9127	58	20	cash	cash	NOUN
easat-9127	58	21	flow	flow	NOUN
easat-9127	58	22	;	;	PUNCT
easat-9127	58	23	higher	high	ADJ
easat-9127	58	24	ratios	ratio	NOUN
easat-9127	58	25	indicate	indicate	VERB
easat-9127	58	26	greater	great	ADJ
easat-9127	58	27	overconfidence	overconfidence	NOUN
easat-9127	58	28	,	,	PUNCT
easat-9127	58	29	and	and	CCONJ
easat-9127	58	30	corporate	corporate	ADJ
easat-9127	58	31	governance	governance	NOUN
easat-9127	58	32	,	,	PUNCT
easat-9127	58	33	which	which	PRON
easat-9127	58	34	is	be	AUX
easat-9127	58	35	assessed	assess	VERB
easat-9127	58	36	using	use	VERB
easat-9127	58	37	an	an	DET
easat-9127	58	38	index	index	NOUN
easat-9127	58	39	that	that	PRON
easat-9127	58	40	includes	include	VERB
easat-9127	58	41	factors	factor	NOUN
easat-9127	58	42	like	like	ADP
easat-9127	58	43	board	board	NOUN
easat-9127	58	44	independence	independence	NOUN
easat-9127	58	45	,	,	PUNCT
easat-9127	58	46	composition	composition	NOUN
easat-9127	58	47	,	,	PUNCT
easat-9127	58	48	and	and	CCONJ
easat-9127	58	49	the	the	DET
easat-9127	58	50	presence	presence	NOUN
easat-9127	58	51	of	of	ADP
easat-9127	58	52	an	an	DET
easat-9127	58	53	audit	audit	NOUN
easat-9127	58	54	committee	committee	NOUN
easat-9127	58	55	.	.	PUNCT
easat-9127	59	1	the	the	DET
easat-9127	59	2	gri	gri	PROPN
easat-9127	59	3	(	(	PUNCT
easat-9127	59	4	global	global	ADJ
easat-9127	59	5	reporting	reporting	NOUN
easat-9127	59	6	initiative	initiative	NOUN
easat-9127	59	7	)	)	PUNCT
easat-9127	59	8	criteria	criterion	NOUN
easat-9127	59	9	,	,	PUNCT
easat-9127	59	10	specifically	specifically	ADV
easat-9127	59	11	the	the	DET
easat-9127	59	12	breadth	breadth	NOUN
easat-9127	59	13	and	and	CCONJ
easat-9127	59	14	depth	depth	NOUN
easat-9127	59	15	of	of	ADP
easat-9127	59	16	esg)disclosures	esg)disclosure	NOUN
easat-9127	59	17	,	,	PUNCT
easat-9127	59	18	serve	serve	VERB
easat-9127	59	19	as	as	ADP
easat-9127	59	20	the	the	DET
easat-9127	59	21	foundation	foundation	NOUN
easat-9127	59	22	for	for	ADP
easat-9127	59	23	assessing	assess	VERB
easat-9127	59	24	sustainability	sustainability	NOUN
easat-9127	59	25	reporting	report	VERB
easat-9127	59	26	quality	quality	NOUN
easat-9127	59	27	(	(	PUNCT
easat-9127	59	28	srq	srq	NOUN
easat-9127	59	29	)	)	PUNCT
easat-9127	59	30	,	,	PUNCT
easat-9127	59	31	which	which	PRON
easat-9127	59	32	acts	act	VERB
easat-9127	59	33	as	as	ADP
easat-9127	59	34	a	a	DET
easat-9127	59	35	mediating	mediate	VERB
easat-9127	59	36	variable	variable	NOUN
easat-9127	59	37	.	.	PUNCT
easat-9127	60	1	with	with	ADP
easat-9127	60	2	a	a	DET
easat-9127	60	3	value	value	NOUN
easat-9127	60	4	of	of	ADP
easat-9127	60	5	0	0	NUM
easat-9127	60	6	indicating	indicate	VERB
easat-9127	60	7	perceived	perceive	VERB
easat-9127	60	8	audit	audit	NOUN
easat-9127	60	9	dependability	dependability	NOUN
easat-9127	60	10	for	for	ADP
easat-9127	60	11	companies	company	NOUN
easat-9127	60	12	audited	audit	VERB
easat-9127	60	13	by	by	ADP
easat-9127	60	14	non	non	ADJ
easat-9127	60	15	-	-	ADJ
easat-9127	60	16	big	big	ADJ
easat-9127	60	17	4	4	NUM
easat-9127	60	18	accounting	accounting	NOUN
easat-9127	60	19	firms	firm	NOUN
easat-9127	60	20	and	and	CCONJ
easat-9127	60	21	a	a	DET
easat-9127	60	22	value	value	NOUN
easat-9127	60	23	of	of	ADP
easat-9127	60	24	1	1	NUM
easat-9127	60	25	for	for	ADP
easat-9127	60	26	companies	company	NOUN
easat-9127	60	27	audited	audit	VERB
easat-9127	60	28	by	by	ADP
easat-9127	60	29	big	big	ADJ
easat-9127	60	30	4	4	NUM
easat-9127	60	31	accounting	accounting	NOUN
easat-9127	60	32	firms	firm	NOUN
easat-9127	60	33	,	,	PUNCT
easat-9127	60	34	audit	audit	NOUN
easat-9127	60	35	quality	quality	NOUN
easat-9127	60	36	is	be	AUX
easat-9127	60	37	operationalised	operationalise	VERB
easat-9127	60	38	as	as	ADP
easat-9127	60	39	a	a	DET
easat-9127	60	40	binary	binary	ADJ
easat-9127	60	41	indicator	indicator	NOUN
easat-9127	60	42	as	as	ADP
easat-9127	60	43	the	the	DET
easat-9127	60	44	moderating	moderate	VERB
easat-9127	60	45	variable	variable	NOUN
easat-9127	60	46	.	.	PUNCT
easat-9127	61	1	the	the	DET
easat-9127	61	2	model	model	NOUN
easat-9127	61	3	's	's	PART
easat-9127	61	4	control	control	NOUN
easat-9127	61	5	variables	variable	NOUN
easat-9127	61	6	include	include	VERB
easat-9127	61	7	firm	firm	ADJ
easat-9127	61	8	age	age	NOUN
easat-9127	61	9	,	,	PUNCT
easat-9127	61	10	which	which	PRON
easat-9127	61	11	is	be	AUX
easat-9127	61	12	determined	determine	VERB
easat-9127	61	13	by	by	ADP
easat-9127	61	14	the	the	DET
easat-9127	61	15	number	number	NOUN
easat-9127	61	16	of	of	ADP
easat-9127	61	17	years	year	NOUN
easat-9127	61	18	from	from	ADP
easat-9127	61	19	the	the	DET
easat-9127	61	20	company	company	NOUN
easat-9127	61	21	's	's	PART
easat-9127	61	22	foundation	foundation	NOUN
easat-9127	61	23	,	,	PUNCT
easat-9127	61	24	sales	sale	NOUN
easat-9127	61	25	growth	growth	NOUN
easat-9127	61	26	,	,	PUNCT
easat-9127	61	27	which	which	PRON
easat-9127	61	28	is	be	AUX
easat-9127	61	29	determined	determine	VERB
easat-9127	61	30	by	by	ADP
easat-9127	61	31	the	the	DET
easat-9127	61	32	annual	annual	ADJ
easat-9127	61	33	percentage	percentage	NOUN
easat-9127	61	34	rise	rise	NOUN
easat-9127	61	35	in	in	ADP
easat-9127	61	36	revenue	revenue	NOUN
easat-9127	61	37	,	,	PUNCT
easat-9127	61	38	and	and	CCONJ
easat-9127	61	39	firm	firm	ADJ
easat-9127	61	40	size	size	NOUN
easat-9127	61	41	,	,	PUNCT
easat-9127	61	42	which	which	PRON
easat-9127	61	43	is	be	AUX
easat-9127	61	44	determined	determine	VERB
easat-9127	61	45	by	by	ADP
easat-9127	61	46	the	the	DET
easat-9127	61	47	natural	natural	ADJ
easat-9127	61	48	logarithm	logarithm	NOUN
easat-9127	61	49	of	of	ADP
easat-9127	61	50	total	total	ADJ
easat-9127	61	51	assets	asset	NOUN
easat-9127	61	52	.	.	PUNCT
easat-9127	62	1	these	these	DET
easat-9127	62	2	factors	factor	NOUN
easat-9127	62	3	enable	enable	VERB
easat-9127	62	4	a	a	DET
easat-9127	62	5	more	more	ADV
easat-9127	62	6	thorough	thorough	ADJ
easat-9127	62	7	examination	examination	NOUN
easat-9127	62	8	of	of	ADP
easat-9127	62	9	the	the	DET
easat-9127	62	10	connection	connection	NOUN
easat-9127	62	11	between	between	ADP
easat-9127	62	12	governance	governance	NOUN
easat-9127	62	13	,	,	PUNCT
easat-9127	62	14	managerial	managerial	ADJ
easat-9127	62	15	traits	trait	NOUN
easat-9127	62	16	,	,	PUNCT
easat-9127	62	17	reporting	reporting	NOUN
easat-9127	62	18	procedures	procedure	NOUN
easat-9127	62	19	,	,	PUNCT
easat-9127	62	20	and	and	CCONJ
easat-9127	62	21	audit	audit	NOUN
easat-9127	62	22	quality	quality	NOUN
easat-9127	62	23	while	while	SCONJ
easat-9127	62	24	also	also	ADV
easat-9127	62	25	helping	help	VERB
easat-9127	62	26	to	to	PART
easat-9127	62	27	account	account	VERB
easat-9127	62	28	for	for	ADP
easat-9127	62	29	additional	additional	ADJ
easat-9127	62	30	potential	potential	ADJ
easat-9127	62	31	influences	influence	NOUN
easat-9127	62	32	on	on	ADP
easat-9127	62	33	company	company	NOUN
easat-9127	62	34	value	value	NOUN
easat-9127	62	35	.	.	PUNCT
easat-9127	63	1	2.3	2.3	NUM
easat-9127	63	2	.	.	PUNCT
easat-9127	64	1	data	datum	NOUN
easat-9127	64	2	analysis	analysis	NOUN
easat-9127	64	3	to	to	PART
easat-9127	64	4	explore	explore	VERB
easat-9127	64	5	the	the	DET
easat-9127	64	6	relationship	relationship	NOUN
easat-9127	64	7	among	among	ADP
easat-9127	64	8	the	the	DET
easat-9127	64	9	study	study	NOUN
easat-9127	64	10	variables	variable	NOUN
easat-9127	64	11	,	,	PUNCT
easat-9127	64	12	this	this	PRON
easat-9127	64	13	research	research	NOUN
easat-9127	64	14	utilizes	utilize	VERB
easat-9127	64	15	panel	panel	NOUN
easat-9127	64	16	data	datum	NOUN
easat-9127	64	17	regression	regression	NOUN
easat-9127	64	18	techniques	technique	NOUN
easat-9127	64	19	.	.	PUNCT
easat-9127	65	1	the	the	DET
easat-9127	65	2	selection	selection	NOUN
easat-9127	65	3	between	between	ADP
easat-9127	65	4	fixed	fix	VERB
easat-9127	65	5	-	-	PUNCT
easat-9127	65	6	effects	effect	NOUN
easat-9127	65	7	and	and	CCONJ
easat-9127	65	8	random	random	ADJ
easat-9127	65	9	-	-	PUNCT
easat-9127	65	10	effects	effect	NOUN
easat-9127	65	11	models	model	NOUN
easat-9127	65	12	is	be	AUX
easat-9127	65	13	guided	guide	VERB
easat-9127	65	14	by	by	ADP
easat-9127	65	15	the	the	DET
easat-9127	65	16	results	result	NOUN
easat-9127	65	17	of	of	ADP
easat-9127	65	18	the	the	DET
easat-9127	65	19	hausman	hausman	ADJ
easat-9127	65	20	test	test	NOUN
easat-9127	65	21	.	.	PUNCT
easat-9127	66	1	all	all	DET
easat-9127	66	2	statistical	statistical	ADJ
easat-9127	66	3	procedures	procedure	NOUN
easat-9127	66	4	are	be	AUX
easat-9127	66	5	carried	carry	VERB
easat-9127	66	6	out	out	ADP
easat-9127	66	7	using	use	VERB
easat-9127	66	8	stata	stata	NOUN
easat-9127	66	9	version	version	NOUN
easat-9127	66	10	15	15	NUM
easat-9127	66	11	to	to	PART
easat-9127	66	12	ensure	ensure	VERB
easat-9127	66	13	the	the	DET
easat-9127	66	14	robustness	robustness	NOUN
easat-9127	66	15	and	and	CCONJ
easat-9127	66	16	validity	validity	NOUN
easat-9127	66	17	of	of	ADP
easat-9127	66	18	the	the	DET
easat-9127	66	19	findings	finding	NOUN
easat-9127	66	20	.	.	PUNCT
easat-9127	67	1	2.4	2.4	NUM
easat-9127	67	2	.	.	PUNCT
easat-9127	67	3	model	model	NOUN
easat-9127	67	4	specification	specification	NOUN
easat-9127	67	5	the	the	DET
easat-9127	67	6	relationships	relationship	NOUN
easat-9127	67	7	among	among	ADP
easat-9127	67	8	the	the	DET
easat-9127	67	9	variables	variable	NOUN
easat-9127	67	10	in	in	ADP
easat-9127	67	11	this	this	DET
easat-9127	67	12	study	study	NOUN
easat-9127	67	13	are	be	AUX
easat-9127	67	14	analyzed	analyze	VERB
easat-9127	67	15	using	use	VERB
easat-9127	67	16	the	the	DET
easat-9127	67	17	following	follow	VERB
easat-9127	67	18	regression	regression	NOUN
easat-9127	67	19	equation	equation	NOUN
easat-9127	67	20	:	:	PUNCT
easat-9127	67	21	a	a	X
easat-9127	67	22	)	)	PUNCT
easat-9127	67	23	direct	direct	ADJ
easat-9127	67	24	effects	effect	NOUN
easat-9127	67	25	model	model	NOUN
easat-9127	67	26	firm	firm	PROPN
easat-9127	67	27	valueit	valueit	PROPN
easat-9127	68	1	=	=	PROPN
easat-9127	68	2	β0	β0	PROPN
easat-9127	69	1	+	+	CCONJ
easat-9127	69	2	β1cgit	β1cgit	NUM
easat-9127	69	3	+	+	X
easat-9127	69	4	β2moit	β2moit	NOUN
easat-9127	69	5	+	+	CCONJ
easat-9127	69	6	β3controlsit	β3controlsit	CCONJ
easat-9127	69	7	+	+	CCONJ
easat-9127	69	8	εit	εit	NOUN
easat-9127	69	9	explanation	explanation	NOUN
easat-9127	69	10	:	:	PUNCT
easat-9127	69	11	this	this	DET
easat-9127	69	12	model	model	NOUN
easat-9127	69	13	assesses	assess	VERB
easat-9127	69	14	how	how	SCONJ
easat-9127	69	15	managerial	managerial	ADJ
easat-9127	69	16	overconfidence	overconfidence	NOUN
easat-9127	69	17	(	(	PUNCT
easat-9127	69	18	mo	mo	NOUN
easat-9127	69	19	)	)	PUNCT
easat-9127	69	20	and	and	CCONJ
easat-9127	69	21	corporate	corporate	ADJ
easat-9127	69	22	governance	governance	NOUN
easat-9127	69	23	(	(	PUNCT
easat-9127	69	24	cg	cg	NOUN
easat-9127	69	25	)	)	PUNCT
easat-9127	69	26	directly	directly	ADV
easat-9127	69	27	affect	affect	VERB
easat-9127	69	28	company	company	NOUN
easat-9127	69	29	value	value	NOUN
easat-9127	69	30	for	for	ADP
easat-9127	69	31	firm	firm	ADJ
easat-9127	69	32	i	i	PRON
easat-9127	69	33	at	at	ADP
easat-9127	69	34	time	time	NOUN
easat-9127	69	35	t.	t.	PROPN
easat-9127	69	36	β0	β0	PROPN
easat-9127	69	37	:	:	PUNCT
easat-9127	69	38	the	the	DET
easat-9127	69	39	intercept	intercept	NOUN
easat-9127	69	40	term	term	NOUN
easat-9127	69	41	represents	represent	VERB
easat-9127	69	42	the	the	DET
easat-9127	69	43	predicted	predict	VERB
easat-9127	69	44	firm	firm	ADJ
easat-9127	69	45	value	value	NOUN
easat-9127	69	46	when	when	SCONJ
easat-9127	69	47	all	all	DET
easat-9127	69	48	explanatory	explanatory	ADJ
easat-9127	69	49	factors	factor	NOUN
easat-9127	69	50	are	be	AUX
easat-9127	69	51	set	set	VERB
easat-9127	69	52	to	to	ADP
easat-9127	69	53	zero	zero	NUM
easat-9127	69	54	β1	β1	PROPN
easat-9127	69	55	:	:	PUNCT
easat-9127	69	56	the	the	DET
easat-9127	69	57	coefficient	coefficient	NOUN
easat-9127	69	58	reflects	reflect	VERB
easat-9127	69	59	the	the	DET
easat-9127	69	60	impact	impact	NOUN
easat-9127	69	61	of	of	ADP
easat-9127	69	62	corporate	corporate	ADJ
easat-9127	69	63	governance	governance	NOUN
easat-9127	69	64	on	on	ADP
easat-9127	69	65	firm	firm	ADJ
easat-9127	69	66	value	value	NOUN
easat-9127	69	67	β2	β2	NOUN
easat-9127	69	68	:	:	PUNCT
easat-9127	69	69	coefficient	coefficient	NOUN
easat-9127	69	70	reflects	reflect	VERB
easat-9127	69	71	the	the	DET
easat-9127	69	72	impact	impact	NOUN
easat-9127	69	73	of	of	ADP
easat-9127	69	74	managerial	managerial	ADJ
easat-9127	69	75	overconfidence	overconfidence	NOUN
easat-9127	69	76	on	on	ADP
easat-9127	69	77	business	business	NOUN
easat-9127	69	78	value	value	NOUN
easat-9127	69	79	β3controlsit	β3controlsit	NOUN
easat-9127	69	80	:	:	PUNCT
easat-9127	69	81	coefficients	coefficient	NOUN
easat-9127	69	82	for	for	ADP
easat-9127	69	83	control	control	NOUN
easat-9127	69	84	variables	variable	NOUN
easat-9127	69	85	include	include	VERB
easat-9127	69	86	business	business	NOUN
easat-9127	69	87	size	size	NOUN
easat-9127	69	88	,	,	PUNCT
easat-9127	69	89	sales	sale	NOUN
easat-9127	69	90	growth	growth	NOUN
easat-9127	69	91	,	,	PUNCT
easat-9127	69	92	and	and	CCONJ
easat-9127	69	93	age	age	NOUN
easat-9127	69	94	εit	εit	NOUN
easat-9127	69	95	:	:	PUNCT
easat-9127	69	96	error	error	NOUN
easat-9127	69	97	word	word	NOUN
easat-9127	69	98	refers	refer	VERB
easat-9127	69	99	to	to	ADP
easat-9127	69	100	unobserved	unobserved	ADJ
easat-9127	69	101	elements	element	NOUN
easat-9127	69	102	that	that	PRON
easat-9127	69	103	may	may	AUX
easat-9127	69	104	impact	impact	VERB
easat-9127	69	105	business	business	NOUN
easat-9127	69	106	value	value	NOUN
easat-9127	69	107	b	b	X
easat-9127	69	108	)	)	PUNCT
easat-9127	69	109	mediation	mediation	NOUN
easat-9127	69	110	model	model	NOUN
easat-9127	69	111	for	for	ADP
easat-9127	69	112	srq	srq	NOUN
easat-9127	69	113	:	:	PUNCT
easat-9127	69	114	srqit	srqit	PROPN
easat-9127	69	115	=	=	SYM
easat-9127	69	116	α0+α1cgit+α2moit+α3controlsit+μit	α0+α1cgit+α2moit+α3controlsit+μit	NOUN
easat-9127	69	117	firm	firm	NOUN
easat-9127	69	118	valueit	valueit	NOUN
easat-9127	69	119	=	=	NOUN
easat-9127	69	120	γ0+γ1srqit+γ2cgit+γ3moit+γ4controlsit+εit	γ0+γ1srqit+γ2cgit+γ3moit+γ4controlsit+εit	PROPN
easat-9127	69	121	explanation	explanation	NOUN
easat-9127	69	122	:	:	PUNCT
easat-9127	69	123	2122	2122	NUM
easat-9127	69	124	edelweiss	edelweiss	PROPN
easat-9127	69	125	applied	apply	VERB
easat-9127	69	126	science	science	NOUN
easat-9127	69	127	and	and	CCONJ
easat-9127	69	128	technology	technology	NOUN
easat-9127	69	129	issn	issn	PROPN
easat-9127	69	130	:	:	PUNCT
easat-9127	69	131	2576	2576	NUM
easat-9127	69	132	-	-	SYM
easat-9127	69	133	8484	8484	NUM
easat-9127	69	134	vol	vol	NOUN
easat-9127	69	135	.	.	PROPN
easat-9127	70	1	9	9	NUM
easat-9127	70	2	,	,	PUNCT
easat-9127	70	3	no	no	INTJ
easat-9127	70	4	.	.	NOUN
easat-9127	70	5	7	7	NUM
easat-9127	70	6	:	:	SYM
easat-9127	70	7	2119	2119	NUM
easat-9127	70	8	-	-	SYM
easat-9127	70	9	2128	2128	NUM
easat-9127	70	10	,	,	PUNCT
easat-9127	70	11	2025	2025	NUM
easat-9127	70	12	doi	doi	NOUN
easat-9127	70	13	:	:	PUNCT
easat-9127	70	14	10.55214/2576	10.55214/2576	NUM
easat-9127	70	15	-	-	SYM
easat-9127	70	16	8484.v9i7.9127	8484.v9i7.9127	NUM
easat-9127	70	17	©	©	PROPN
easat-9127	70	18	2025	2025	NUM
easat-9127	70	19	by	by	ADP
easat-9127	70	20	the	the	DET
easat-9127	70	21	authors	author	NOUN
easat-9127	70	22	;	;	PUNCT
easat-9127	70	23	licensee	licensee	PROPN
easat-9127	70	24	learning	learning	NOUN
easat-9127	70	25	gate	gate	NOUN
easat-9127	70	26	this	this	DET
easat-9127	70	27	model	model	NOUN
easat-9127	70	28	examines	examine	VERB
easat-9127	70	29	whether	whether	SCONJ
easat-9127	70	30	managerial	managerial	ADJ
easat-9127	70	31	overconfidence	overconfidence	NOUN
easat-9127	70	32	(	(	PUNCT
easat-9127	70	33	mo	mo	NOUN
easat-9127	70	34	)	)	PUNCT
easat-9127	70	35	and	and	CCONJ
easat-9127	70	36	corporate	corporate	ADJ
easat-9127	70	37	governance	governance	NOUN
easat-9127	70	38	(	(	PUNCT
easat-9127	70	39	cg	cg	NOUN
easat-9127	70	40	)	)	PUNCT
easat-9127	70	41	are	be	AUX
easat-9127	70	42	related	relate	VERB
easat-9127	70	43	to	to	ADP
easat-9127	70	44	company	company	NOUN
easat-9127	70	45	value	value	NOUN
easat-9127	70	46	,	,	PUNCT
easat-9127	70	47	and	and	CCONJ
easat-9127	70	48	whether	whether	SCONJ
easat-9127	70	49	sustainability	sustainability	NOUN
easat-9127	70	50	reporting	report	VERB
easat-9127	70	51	quality	quality	NOUN
easat-9127	70	52	(	(	PUNCT
easat-9127	70	53	srq	srq	NOUN
easat-9127	70	54	)	)	PUNCT
easat-9127	70	55	acts	act	VERB
easat-9127	70	56	as	as	ADP
easat-9127	70	57	a	a	DET
easat-9127	70	58	mediating	mediate	VERB
easat-9127	70	59	variable	variable	NOUN
easat-9127	70	60	in	in	ADP
easat-9127	70	61	this	this	DET
easat-9127	70	62	relationship	relationship	NOUN
easat-9127	70	63	.	.	PUNCT
easat-9127	71	1	α0	α0	ADJ
easat-9127	71	2	,	,	PUNCT
easat-9127	71	3	γ0	γ0	NOUN
easat-9127	71	4	:	:	PUNCT
easat-9127	71	5	intercept	intercept	NOUN
easat-9127	71	6	terms	term	NOUN
easat-9127	71	7	for	for	ADP
easat-9127	71	8	the	the	DET
easat-9127	71	9	respective	respective	ADJ
easat-9127	71	10	equations	equation	NOUN
easat-9127	71	11	.	.	PUNCT
easat-9127	72	1	α1	α1	PROPN
easat-9127	72	2	,	,	PUNCT
easat-9127	72	3	γ2	γ2	ADJ
easat-9127	72	4	:	:	PUNCT
easat-9127	72	5	coefficients	coefficient	NOUN
easat-9127	72	6	show	show	VERB
easat-9127	72	7	the	the	DET
easat-9127	72	8	impact	impact	NOUN
easat-9127	72	9	of	of	ADP
easat-9127	72	10	corporate	corporate	ADJ
easat-9127	72	11	governance	governance	NOUN
easat-9127	72	12	on	on	ADP
easat-9127	72	13	srq	srq	NOUN
easat-9127	72	14	and	and	CCONJ
easat-9127	72	15	company	company	NOUN
easat-9127	72	16	value	value	NOUN
easat-9127	72	17	α2	α2	ADV
easat-9127	72	18	,	,	PUNCT
easat-9127	72	19	γ3	γ3	NOUN
easat-9127	72	20	:	:	PUNCT
easat-9127	72	21	coefficients	coefficient	NOUN
easat-9127	72	22	show	show	VERB
easat-9127	72	23	the	the	DET
easat-9127	72	24	impact	impact	NOUN
easat-9127	72	25	of	of	ADP
easat-9127	72	26	managerial	managerial	ADJ
easat-9127	72	27	overconfidence	overconfidence	NOUN
easat-9127	72	28	on	on	ADP
easat-9127	72	29	srq	srq	NOUN
easat-9127	72	30	and	and	CCONJ
easat-9127	72	31	company	company	NOUN
easat-9127	72	32	value	value	NOUN
easat-9127	72	33	γ1	γ1	NOUN
easat-9127	72	34	:	:	PUNCT
easat-9127	72	35	coefficient	coefficient	NOUN
easat-9127	72	36	that	that	SCONJ
easat-9127	72	37	captures	capture	VERB
easat-9127	72	38	the	the	DET
easat-9127	72	39	impact	impact	NOUN
easat-9127	72	40	of	of	ADP
easat-9127	72	41	srq	srq	NOUN
easat-9127	72	42	on	on	ADP
easat-9127	72	43	firm	firm	ADJ
easat-9127	72	44	value	value	NOUN
easat-9127	72	45	α3	α3	NOUN
easat-9127	72	46	,	,	PUNCT
easat-9127	72	47	γ4	γ4	PROPN
easat-9127	72	48	:	:	PUNCT
easat-9127	72	49	coefficients	coefficient	NOUN
easat-9127	72	50	for	for	ADP
easat-9127	72	51	control	control	NOUN
easat-9127	72	52	variables	variable	NOUN
easat-9127	72	53	(	(	PUNCT
easat-9127	72	54	firm	firm	ADJ
easat-9127	72	55	size	size	NOUN
easat-9127	72	56	,	,	PUNCT
easat-9127	72	57	sales	sale	NOUN
easat-9127	72	58	growth	growth	NOUN
easat-9127	72	59	,	,	PUNCT
easat-9127	72	60	and	and	CCONJ
easat-9127	72	61	age	age	NOUN
easat-9127	72	62	)	)	PUNCT
easat-9127	72	63	in	in	ADP
easat-9127	72	64	each	each	DET
easat-9127	72	65	regression	regression	NOUN
easat-9127	72	66	μit	μit	NOUN
easat-9127	72	67	,	,	PUNCT
easat-9127	72	68	εit	εit	ADJ
easat-9127	72	69	:	:	PUNCT
easat-9127	72	70	error	error	NOUN
easat-9127	72	71	terms	term	NOUN
easat-9127	72	72	for	for	ADP
easat-9127	72	73	the	the	DET
easat-9127	72	74	srq	srq	NOUN
easat-9127	72	75	and	and	CCONJ
easat-9127	72	76	firm	firm	ADJ
easat-9127	72	77	value	value	NOUN
easat-9127	72	78	equations	equation	NOUN
easat-9127	72	79	,	,	PUNCT
easat-9127	72	80	respectively	respectively	ADV
easat-9127	72	81	c	c	NOUN
easat-9127	72	82	)	)	PUNCT
easat-9127	72	83	moderation	moderation	NOUN
easat-9127	72	84	model	model	NOUN
easat-9127	72	85	for	for	ADP
easat-9127	72	86	audit	audit	NOUN
easat-9127	72	87	quality	quality	NOUN
easat-9127	72	88	:	:	PUNCT
easat-9127	72	89	firm	firm	ADJ
easat-9127	72	90	valueit	valueit	PROPN
easat-9127	72	91	=	=	NOUN
easat-9127	72	92	δ0+δ1cgit+δ2moit+δ3auditit+δ4(cg×audit)it+δ5(mo×audit)it+δ6controlsit+εit	δ0+δ1cgit+δ2moit+δ3auditit+δ4(cg×audit)it+δ5(mo×audit)it+δ6controlsit+εit	NOUN
easat-9127	72	93	explanation	explanation	NOUN
easat-9127	72	94	:	:	PUNCT
easat-9127	72	95	this	this	DET
easat-9127	72	96	model	model	NOUN
easat-9127	72	97	looks	look	VERB
easat-9127	72	98	at	at	ADP
easat-9127	72	99	how	how	SCONJ
easat-9127	72	100	managerial	managerial	ADJ
easat-9127	72	101	overconfidence	overconfidence	NOUN
easat-9127	72	102	(	(	PUNCT
easat-9127	72	103	mo	mo	NOUN
easat-9127	72	104	)	)	PUNCT
easat-9127	72	105	and	and	CCONJ
easat-9127	72	106	corporate	corporate	ADJ
easat-9127	72	107	governance	governance	NOUN
easat-9127	72	108	(	(	PUNCT
easat-9127	72	109	cg	cg	NOUN
easat-9127	72	110	)	)	PUNCT
easat-9127	72	111	affect	affect	VERB
easat-9127	72	112	business	business	NOUN
easat-9127	72	113	value	value	NOUN
easat-9127	72	114	and	and	CCONJ
easat-9127	72	115	how	how	SCONJ
easat-9127	72	116	audit	audit	NOUN
easat-9127	72	117	quality	quality	NOUN
easat-9127	72	118	(	(	PUNCT
easat-9127	72	119	audit	audit	NOUN
easat-9127	72	120	)	)	PUNCT
easat-9127	72	121	mitigates	mitigate	VERB
easat-9127	72	122	these	these	DET
easat-9127	72	123	effects	effect	NOUN
easat-9127	72	124	.	.	PUNCT
easat-9127	73	1	δ0	δ0	NOUN
easat-9127	73	2	:	:	PUNCT
easat-9127	73	3	intercept	intercept	NOUN
easat-9127	73	4	term	term	NOUN
easat-9127	73	5	indicating	indicate	VERB
easat-9127	73	6	the	the	DET
easat-9127	73	7	expected	expect	VERB
easat-9127	73	8	value	value	NOUN
easat-9127	73	9	of	of	ADP
easat-9127	73	10	the	the	DET
easat-9127	73	11	dependent	dependent	ADJ
easat-9127	73	12	variable	variable	NOUN
easat-9127	73	13	when	when	SCONJ
easat-9127	73	14	all	all	DET
easat-9127	73	15	predictors	predictor	NOUN
easat-9127	73	16	are	be	AUX
easat-9127	73	17	zero	zero	NUM
easat-9127	73	18	δ1	δ1	NOUN
easat-9127	73	19	,	,	PUNCT
easat-9127	73	20	δ2	δ2	VERB
easat-9127	73	21	:	:	PUNCT
easat-9127	73	22	coefficients	coefficient	NOUN
easat-9127	73	23	measuring	measure	VERB
easat-9127	73	24	the	the	DET
easat-9127	73	25	impact	impact	NOUN
easat-9127	73	26	of	of	ADP
easat-9127	73	27	corporate	corporate	ADJ
easat-9127	73	28	governance	governance	NOUN
easat-9127	73	29	and	and	CCONJ
easat-9127	73	30	managerial	managerial	ADJ
easat-9127	73	31	overconfidence	overconfidence	NOUN
easat-9127	73	32	on	on	ADP
easat-9127	73	33	business	business	NOUN
easat-9127	73	34	value	value	NOUN
easat-9127	73	35	δ3	δ3	PROPN
easat-9127	73	36	:	:	PUNCT
easat-9127	73	37	the	the	DET
easat-9127	73	38	coefficient	coefficient	NOUN
easat-9127	73	39	reflects	reflect	VERB
easat-9127	73	40	the	the	DET
easat-9127	73	41	direct	direct	ADJ
easat-9127	73	42	influence	influence	NOUN
easat-9127	73	43	of	of	ADP
easat-9127	73	44	audit	audit	NOUN
easat-9127	73	45	quality	quality	NOUN
easat-9127	73	46	on	on	ADP
easat-9127	73	47	corporate	corporate	ADJ
easat-9127	73	48	value	value	NOUN
easat-9127	73	49	δ4	δ4	NOUN
easat-9127	73	50	:	:	PUNCT
easat-9127	73	51	the	the	DET
easat-9127	73	52	coefficient	coefficient	NOUN
easat-9127	73	53	reflects	reflect	VERB
easat-9127	73	54	the	the	DET
easat-9127	73	55	moderating	moderate	VERB
easat-9127	73	56	effect	effect	NOUN
easat-9127	73	57	of	of	ADP
easat-9127	73	58	corporate	corporate	ADJ
easat-9127	73	59	governance	governance	NOUN
easat-9127	73	60	on	on	ADP
easat-9127	73	61	audit	audit	NOUN
easat-9127	73	62	quality	quality	NOUN
easat-9127	73	63	δ5	δ5	NOUN
easat-9127	73	64	:	:	PUNCT
easat-9127	73	65	the	the	DET
easat-9127	73	66	coefficient	coefficient	NOUN
easat-9127	73	67	for	for	ADP
easat-9127	73	68	the	the	DET
easat-9127	73	69	interaction	interaction	NOUN
easat-9127	73	70	between	between	ADP
easat-9127	73	71	managerial	managerial	ADJ
easat-9127	73	72	overconfidence	overconfidence	NOUN
easat-9127	73	73	and	and	CCONJ
easat-9127	73	74	audit	audit	NOUN
easat-9127	73	75	quality	quality	NOUN
easat-9127	73	76	indicates	indicate	VERB
easat-9127	73	77	moderate	moderate	ADJ
easat-9127	73	78	results	result	NOUN
easat-9127	73	79	δ6controlsit	δ6controlsit	NOUN
easat-9127	73	80	:	:	PUNCT
easat-9127	73	81	coefficients	coefficient	NOUN
easat-9127	73	82	for	for	ADP
easat-9127	73	83	control	control	NOUN
easat-9127	73	84	factors	factor	NOUN
easat-9127	73	85	including	include	VERB
easat-9127	73	86	business	business	NOUN
easat-9127	73	87	size	size	NOUN
easat-9127	73	88	,	,	PUNCT
easat-9127	73	89	sales	sale	NOUN
easat-9127	73	90	growth	growth	NOUN
easat-9127	73	91	,	,	PUNCT
easat-9127	73	92	and	and	CCONJ
easat-9127	73	93	age	age	NOUN
easat-9127	73	94	εit	εit	NOUN
easat-9127	73	95	:	:	PUNCT
easat-9127	73	96	error	error	NOUN
easat-9127	73	97	word	word	NOUN
easat-9127	73	98	used	use	VERB
easat-9127	73	99	to	to	PART
easat-9127	73	100	account	account	VERB
easat-9127	73	101	for	for	ADP
easat-9127	73	102	unobserved	unobserved	ADJ
easat-9127	73	103	elements	element	NOUN
easat-9127	73	104	that	that	PRON
easat-9127	73	105	affect	affect	VERB
easat-9127	73	106	business	business	NOUN
easat-9127	73	107	value	value	NOUN
easat-9127	73	108	2.5	2.5	NUM
easat-9127	73	109	.	.	PUNCT
easat-9127	74	1	control	control	NOUN
easat-9127	74	2	variables	variable	NOUN
easat-9127	74	3	all	all	DET
easat-9127	74	4	model	model	NOUN
easat-9127	74	5	specifications	specification	NOUN
easat-9127	74	6	incorporate	incorporate	VERB
easat-9127	74	7	control	control	NOUN
easat-9127	74	8	variables	variable	NOUN
easat-9127	74	9	including	include	VERB
easat-9127	74	10	firm	firm	ADJ
easat-9127	74	11	age	age	NOUN
easat-9127	74	12	,	,	PUNCT
easat-9127	74	13	company	company	NOUN
easat-9127	74	14	size	size	NOUN
easat-9127	74	15	,	,	PUNCT
easat-9127	74	16	and	and	CCONJ
easat-9127	74	17	sales	sale	NOUN
easat-9127	74	18	growth	growth	NOUN
easat-9127	74	19	to	to	PART
easat-9127	74	20	take	take	VERB
easat-9127	74	21	into	into	ADP
easat-9127	74	22	consideration	consideration	NOUN
easat-9127	74	23	other	other	ADJ
easat-9127	74	24	elements	element	NOUN
easat-9127	74	25	that	that	PRON
easat-9127	74	26	can	can	AUX
easat-9127	74	27	have	have	VERB
easat-9127	74	28	an	an	DET
easat-9127	74	29	impact	impact	NOUN
easat-9127	74	30	on	on	ADP
easat-9127	74	31	firm	firm	ADJ
easat-9127	74	32	value	value	NOUN
easat-9127	74	33	.	.	PUNCT
easat-9127	75	1	their	their	PRON
easat-9127	75	2	inclusion	inclusion	NOUN
easat-9127	75	3	contributes	contribute	VERB
easat-9127	75	4	to	to	ADP
easat-9127	75	5	the	the	DET
easat-9127	75	6	empirical	empirical	ADJ
easat-9127	75	7	results	result	NOUN
easat-9127	75	8	'	'	PART
easat-9127	75	9	increased	increase	VERB
easat-9127	75	10	validity	validity	NOUN
easat-9127	75	11	and	and	CCONJ
easat-9127	75	12	robustness	robustness	NOUN
easat-9127	75	13	.	.	PUNCT
easat-9127	76	1	3	3	X
easat-9127	76	2	.	.	X
easat-9127	76	3	result	result	VERB
easat-9127	76	4	3.1	3.1	NUM
easat-9127	76	5	.	.	PUNCT
easat-9127	76	6	descriptive	descriptive	ADJ
easat-9127	76	7	statistics	statistic	NOUN
easat-9127	76	8	and	and	CCONJ
easat-9127	76	9	initial	initial	ADJ
easat-9127	76	10	observations	observation	NOUN
easat-9127	76	11	the	the	DET
easat-9127	76	12	statistical	statistical	ADJ
easat-9127	76	13	properties	property	NOUN
easat-9127	76	14	of	of	ADP
easat-9127	76	15	several	several	ADJ
easat-9127	76	16	variables	variable	NOUN
easat-9127	76	17	for	for	ADP
easat-9127	76	18	non	non	ADJ
easat-9127	76	19	-	-	ADJ
easat-9127	76	20	financial	financial	ADJ
easat-9127	76	21	enterprises	enterprise	NOUN
easat-9127	76	22	are	be	AUX
easat-9127	76	23	compiled	compile	VERB
easat-9127	76	24	in	in	ADP
easat-9127	76	25	table	table	NOUN
easat-9127	76	26	1	1	NUM
easat-9127	76	27	.	.	PUNCT
easat-9127	77	1	the	the	DET
easat-9127	77	2	average	average	NOUN
easat-9127	77	3	of	of	ADP
easat-9127	77	4	firm	firm	NOUN
easat-9127	77	5	’s	’s	PART
easat-9127	77	6	value	value	NOUN
easat-9127	77	7	was	be	AUX
easat-9127	77	8	1.494	1.494	NUM
easat-9127	77	9	,	,	PUNCT
easat-9127	77	10	which	which	PRON
easat-9127	77	11	ranged	range	VERB
easat-9127	77	12	from	from	ADP
easat-9127	77	13	0.117	0.117	NUM
easat-9127	77	14	to	to	ADP
easat-9127	77	15	9.660	9.660	NUM
easat-9127	77	16	.	.	PUNCT
easat-9127	78	1	this	this	PRON
easat-9127	78	2	implies	imply	VERB
easat-9127	78	3	that	that	SCONJ
easat-9127	78	4	companies	company	NOUN
easat-9127	78	5	are	be	AUX
easat-9127	78	6	generally	generally	ADV
easat-9127	78	7	overvalued	overvalue	VERB
easat-9127	78	8	,	,	PUNCT
easat-9127	78	9	with	with	ADP
easat-9127	78	10	their	their	PRON
easat-9127	78	11	market	market	NOUN
easat-9127	78	12	prices	price	NOUN
easat-9127	78	13	being	be	AUX
easat-9127	78	14	higher	high	ADJ
easat-9127	78	15	than	than	ADP
easat-9127	78	16	their	their	PRON
easat-9127	78	17	book	book	NOUN
easat-9127	78	18	values	value	NOUN
easat-9127	78	19	.	.	PUNCT
easat-9127	79	1	the	the	DET
easat-9127	79	2	data	datum	NOUN
easat-9127	79	3	appears	appear	VERB
easat-9127	79	4	to	to	PART
easat-9127	79	5	be	be	AUX
easat-9127	79	6	highly	highly	ADV
easat-9127	79	7	concentrated	concentrated	ADJ
easat-9127	79	8	around	around	ADP
easat-9127	79	9	the	the	DET
easat-9127	79	10	average	average	NOUN
easat-9127	79	11	,	,	PUNCT
easat-9127	79	12	with	with	ADP
easat-9127	79	13	very	very	ADV
easat-9127	79	14	little	little	ADJ
easat-9127	79	15	fluctuation	fluctuation	NOUN
easat-9127	79	16	,	,	PUNCT
easat-9127	79	17	according	accord	VERB
easat-9127	79	18	to	to	ADP
easat-9127	79	19	the	the	DET
easat-9127	79	20	standard	standard	ADJ
easat-9127	79	21	deviation	deviation	NOUN
easat-9127	79	22	of	of	ADP
easat-9127	79	23	1.247	1.247	NUM
easat-9127	79	24	,	,	PUNCT
easat-9127	79	25	which	which	PRON
easat-9127	79	26	is	be	AUX
easat-9127	79	27	below	below	ADP
easat-9127	79	28	the	the	DET
easat-9127	79	29	mean	mean	NOUN
easat-9127	79	30	.	.	PUNCT
easat-9127	80	1	the	the	DET
easat-9127	80	2	sustainability	sustainability	NOUN
easat-9127	80	3	reporting	report	VERB
easat-9127	80	4	quality	quality	NOUN
easat-9127	80	5	scores	score	NOUN
easat-9127	80	6	have	have	VERB
easat-9127	80	7	a	a	DET
easat-9127	80	8	mean	mean	NOUN
easat-9127	80	9	of	of	ADP
easat-9127	80	10	0.408	0.408	NUM
easat-9127	80	11	and	and	CCONJ
easat-9127	80	12	a	a	DET
easat-9127	80	13	standard	standard	ADJ
easat-9127	80	14	deviation	deviation	NOUN
easat-9127	80	15	of	of	ADP
easat-9127	80	16	0.823	0.823	NUM
easat-9127	80	17	,	,	PUNCT
easat-9127	80	18	and	and	CCONJ
easat-9127	80	19	they	they	PRON
easat-9127	80	20	range	range	VERB
easat-9127	80	21	from	from	ADP
easat-9127	80	22	0.043	0.043	NUM
easat-9127	80	23	to	to	ADP
easat-9127	80	24	8.533	8.533	NUM
easat-9127	80	25	.	.	PUNCT
easat-9127	81	1	there	there	PRON
easat-9127	81	2	is	be	VERB
easat-9127	81	3	significant	significant	ADJ
easat-9127	81	4	variance	variance	NOUN
easat-9127	81	5	in	in	ADP
easat-9127	81	6	reporting	reporting	NOUN
easat-9127	81	7	practices	practice	NOUN
easat-9127	81	8	among	among	ADP
easat-9127	81	9	organisations	organisation	NOUN
easat-9127	81	10	,	,	PUNCT
easat-9127	81	11	as	as	SCONJ
easat-9127	81	12	evidenced	evidence	VERB
easat-9127	81	13	by	by	ADP
easat-9127	81	14	the	the	DET
easat-9127	81	15	larger	large	ADJ
easat-9127	81	16	deviation	deviation	NOUN
easat-9127	81	17	when	when	SCONJ
easat-9127	81	18	compared	compare	VERB
easat-9127	81	19	to	to	ADP
easat-9127	81	20	the	the	DET
easat-9127	81	21	mean	mean	NOUN
easat-9127	81	22	.	.	PUNCT
easat-9127	82	1	with	with	ADP
easat-9127	82	2	an	an	DET
easat-9127	82	3	average	average	NOUN
easat-9127	82	4	of	of	ADP
easat-9127	82	5	2123	2123	NUM
easat-9127	82	6	edelweiss	edelweiss	PROPN
easat-9127	82	7	applied	apply	VERB
easat-9127	82	8	science	science	NOUN
easat-9127	82	9	and	and	CCONJ
easat-9127	82	10	technology	technology	NOUN
easat-9127	82	11	issn	issn	PROPN
easat-9127	82	12	:	:	PUNCT
easat-9127	82	13	2576	2576	NUM
easat-9127	82	14	-	-	SYM
easat-9127	82	15	8484	8484	NUM
easat-9127	82	16	vol	vol	NOUN
easat-9127	82	17	.	.	PROPN
easat-9127	83	1	9	9	NUM
easat-9127	83	2	,	,	PUNCT
easat-9127	83	3	no	no	INTJ
easat-9127	83	4	.	.	NOUN
easat-9127	83	5	7	7	NUM
easat-9127	83	6	:	:	SYM
easat-9127	83	7	2119	2119	NUM
easat-9127	83	8	-	-	SYM
easat-9127	83	9	2128	2128	NUM
easat-9127	83	10	,	,	PUNCT
easat-9127	83	11	2025	2025	NUM
easat-9127	83	12	doi	doi	NOUN
easat-9127	83	13	:	:	PUNCT
easat-9127	83	14	10.55214/2576	10.55214/2576	NUM
easat-9127	83	15	-	-	SYM
easat-9127	83	16	8484.v9i7.9127	8484.v9i7.9127	NUM
easat-9127	83	17	©	©	PROPN
easat-9127	83	18	2025	2025	NUM
easat-9127	83	19	by	by	ADP
easat-9127	83	20	the	the	DET
easat-9127	83	21	authors	author	NOUN
easat-9127	83	22	;	;	PUNCT
easat-9127	83	23	licensee	licensee	PROPN
easat-9127	83	24	learning	learning	NOUN
easat-9127	83	25	gate	gate	NOUN
easat-9127	83	26	0.413	0.413	NUM
easat-9127	83	27	and	and	CCONJ
easat-9127	83	28	a	a	DET
easat-9127	83	29	low	low	ADJ
easat-9127	83	30	standard	standard	ADJ
easat-9127	83	31	deviation	deviation	NOUN
easat-9127	83	32	of	of	ADP
easat-9127	83	33	0.063	0.063	NUM
easat-9127	83	34	,	,	PUNCT
easat-9127	83	35	the	the	DET
easat-9127	83	36	corporate	corporate	ADJ
easat-9127	83	37	governance	governance	NOUN
easat-9127	83	38	index	index	NOUN
easat-9127	83	39	values	value	NOUN
easat-9127	83	40	range	range	VERB
easat-9127	83	41	from	from	ADP
easat-9127	83	42	0.211	0.211	NUM
easat-9127	83	43	to	to	ADP
easat-9127	83	44	0.714	0.714	NUM
easat-9127	83	45	,	,	PUNCT
easat-9127	83	46	indicating	indicate	VERB
easat-9127	83	47	a	a	DET
easat-9127	83	48	rather	rather	ADV
easat-9127	83	49	consistent	consistent	ADJ
easat-9127	83	50	distribution	distribution	NOUN
easat-9127	83	51	throughout	throughout	ADP
easat-9127	83	52	the	the	DET
easat-9127	83	53	sample	sample	NOUN
easat-9127	83	54	.	.	PUNCT
easat-9127	84	1	the	the	DET
easat-9127	84	2	range	range	NOUN
easat-9127	84	3	of	of	ADP
easat-9127	84	4	managerial	managerial	ADJ
easat-9127	84	5	overconfidence	overconfidence	NOUN
easat-9127	84	6	is	be	AUX
easat-9127	84	7	-3.746	-3.746	PUNCT
easat-9127	84	8	to	to	ADP
easat-9127	84	9	1.844	1.844	NUM
easat-9127	84	10	.	.	PUNCT
easat-9127	85	1	while	while	SCONJ
easat-9127	85	2	the	the	DET
easat-9127	85	3	average	average	NOUN
easat-9127	85	4	of	of	ADP
easat-9127	85	5	0.160	0.160	NUM
easat-9127	85	6	indicates	indicate	VERB
easat-9127	85	7	typically	typically	ADV
easat-9127	85	8	moderate	moderate	ADJ
easat-9127	85	9	levels	level	NOUN
easat-9127	85	10	of	of	ADP
easat-9127	85	11	overconfidence	overconfidence	NOUN
easat-9127	85	12	,	,	PUNCT
easat-9127	85	13	the	the	DET
easat-9127	85	14	negative	negative	ADJ
easat-9127	85	15	lower	lower	ADV
easat-9127	85	16	bound	bind	VERB
easat-9127	85	17	suggests	suggest	VERB
easat-9127	85	18	that	that	SCONJ
easat-9127	85	19	some	some	DET
easat-9127	85	20	managers	manager	NOUN
easat-9127	85	21	are	be	AUX
easat-9127	85	22	less	less	ADV
easat-9127	85	23	confident	confident	ADJ
easat-9127	85	24	.	.	PUNCT
easat-9127	86	1	the	the	DET
easat-9127	86	2	moderate	moderate	ADJ
easat-9127	86	3	diversity	diversity	NOUN
easat-9127	86	4	in	in	ADP
easat-9127	86	5	confidence	confidence	NOUN
easat-9127	86	6	levels	level	NOUN
easat-9127	86	7	between	between	ADP
easat-9127	86	8	enterprises	enterprise	NOUN
easat-9127	86	9	is	be	AUX
easat-9127	86	10	indicated	indicate	VERB
easat-9127	86	11	by	by	ADP
easat-9127	86	12	the	the	DET
easat-9127	86	13	standard	standard	ADJ
easat-9127	86	14	deviation	deviation	NOUN
easat-9127	86	15	of	of	ADP
easat-9127	86	16	0.375	0.375	NUM
easat-9127	86	17	.	.	PUNCT
easat-9127	87	1	the	the	DET
easat-9127	87	2	mean	mean	NOUN
easat-9127	87	3	of	of	ADP
easat-9127	87	4	binary	binary	ADJ
easat-9127	87	5	indicator	indicator	NOUN
easat-9127	87	6	of	of	ADP
easat-9127	87	7	audit	audit	NOUN
easat-9127	87	8	quality	quality	NOUN
easat-9127	87	9	was	be	AUX
easat-9127	87	10	0.544	0.544	NUM
easat-9127	87	11	,	,	PUNCT
easat-9127	87	12	ranging	range	VERB
easat-9127	87	13	from	from	ADP
easat-9127	87	14	0	0	NUM
easat-9127	87	15	to	to	ADP
easat-9127	87	16	1	1	NUM
easat-9127	87	17	.	.	PUNCT
easat-9127	88	1	this	this	PRON
easat-9127	88	2	suggests	suggest	VERB
easat-9127	88	3	that	that	SCONJ
easat-9127	88	4	big	big	ADJ
easat-9127	88	5	four	four	NUM
easat-9127	88	6	accounting	accounting	NOUN
easat-9127	88	7	firms	firm	NOUN
easat-9127	88	8	audited	audit	VERB
easat-9127	88	9	almost	almost	ADV
easat-9127	88	10	half	half	NOUN
easat-9127	88	11	of	of	ADP
easat-9127	88	12	the	the	DET
easat-9127	88	13	firms	firm	NOUN
easat-9127	88	14	,	,	PUNCT
easat-9127	88	15	demonstrating	demonstrate	VERB
easat-9127	88	16	a	a	DET
easat-9127	88	17	balanced	balanced	ADJ
easat-9127	88	18	distribution	distribution	NOUN
easat-9127	88	19	between	between	ADP
easat-9127	88	20	audit	audit	NOUN
easat-9127	88	21	quality	quality	NOUN
easat-9127	88	22	ratings	rating	NOUN
easat-9127	88	23	that	that	PRON
easat-9127	88	24	are	be	AUX
easat-9127	88	25	better	well	ADJ
easat-9127	88	26	and	and	CCONJ
easat-9127	88	27	lower	low	ADJ
easat-9127	88	28	.	.	PUNCT
easat-9127	89	1	there	there	PRON
easat-9127	89	2	appears	appear	VERB
easat-9127	89	3	to	to	PART
easat-9127	89	4	be	be	AUX
easat-9127	89	5	little	little	ADJ
easat-9127	89	6	variation	variation	NOUN
easat-9127	89	7	around	around	ADP
easat-9127	89	8	the	the	DET
easat-9127	89	9	mean	mean	NOUN
easat-9127	89	10	,	,	PUNCT
easat-9127	89	11	as	as	SCONJ
easat-9127	89	12	indicated	indicate	VERB
easat-9127	89	13	by	by	ADP
easat-9127	89	14	the	the	DET
easat-9127	89	15	standard	standard	ADJ
easat-9127	89	16	deviation	deviation	NOUN
easat-9127	89	17	of	of	ADP
easat-9127	89	18	0.498	0.498	NUM
easat-9127	89	19	.	.	PUNCT
easat-9127	90	1	with	with	ADP
easat-9127	90	2	an	an	DET
easat-9127	90	3	average	average	NOUN
easat-9127	90	4	of	of	ADP
easat-9127	90	5	29,797	29,797	NUM
easat-9127	90	6	and	and	CCONJ
easat-9127	90	7	a	a	DET
easat-9127	90	8	standard	standard	ADJ
easat-9127	90	9	deviation	deviation	NOUN
easat-9127	90	10	of	of	ADP
easat-9127	90	11	1.619	1.619	NUM
easat-9127	90	12	,	,	PUNCT
easat-9127	90	13	the	the	DET
easat-9127	90	14	firm	firm	ADJ
easat-9127	90	15	size	size	NOUN
easat-9127	90	16	(	(	PUNCT
easat-9127	90	17	log	log	NOUN
easat-9127	90	18	-	-	PUNCT
easat-9127	90	19	transformed	transform	VERB
easat-9127	90	20	)	)	PUNCT
easat-9127	90	21	varies	vary	VERB
easat-9127	90	22	from	from	ADP
easat-9127	90	23	25,202	25,202	NUM
easat-9127	90	24	to	to	ADP
easat-9127	90	25	33,655	33,655	NUM
easat-9127	90	26	,	,	PUNCT
easat-9127	90	27	suggesting	suggest	VERB
easat-9127	90	28	a	a	DET
easat-9127	90	29	stable	stable	ADJ
easat-9127	90	30	firm	firm	ADJ
easat-9127	90	31	size	size	NOUN
easat-9127	90	32	distribution	distribution	NOUN
easat-9127	90	33	.	.	PUNCT
easat-9127	91	1	significant	significant	ADJ
easat-9127	91	2	variety	variety	NOUN
easat-9127	91	3	can	can	AUX
easat-9127	91	4	be	be	AUX
easat-9127	91	5	seen	see	VERB
easat-9127	91	6	in	in	ADP
easat-9127	91	7	sales	sale	NOUN
easat-9127	91	8	growth	growth	NOUN
easat-9127	91	9	,	,	PUNCT
easat-9127	91	10	which	which	PRON
easat-9127	91	11	ranges	range	VERB
easat-9127	91	12	from	from	ADP
easat-9127	91	13	-0.812	-0.812	NOUN
easat-9127	91	14	to	to	ADP
easat-9127	91	15	3.458	3.458	NUM
easat-9127	91	16	with	with	ADP
easat-9127	91	17	an	an	DET
easat-9127	91	18	average	average	NOUN
easat-9127	91	19	of	of	ADP
easat-9127	91	20	0.103	0.103	NUM
easat-9127	91	21	and	and	CCONJ
easat-9127	91	22	a	a	DET
easat-9127	91	23	deviation	deviation	NOUN
easat-9127	91	24	of	of	ADP
easat-9127	91	25	0.443	0.443	NUM
easat-9127	91	26	.	.	PUNCT
easat-9127	92	1	with	with	ADP
easat-9127	92	2	a	a	DET
easat-9127	92	3	mean	mean	NOUN
easat-9127	92	4	of	of	ADP
easat-9127	92	5	34.396	34.396	NUM
easat-9127	92	6	and	and	CCONJ
easat-9127	92	7	a	a	DET
easat-9127	92	8	standard	standard	ADJ
easat-9127	92	9	deviation	deviation	NOUN
easat-9127	92	10	of	of	ADP
easat-9127	92	11	17.458	17.458	NUM
easat-9127	92	12	,	,	PUNCT
easat-9127	92	13	the	the	DET
easat-9127	92	14	firm	firm	ADJ
easat-9127	92	15	age	age	NOUN
easat-9127	92	16	ranges	range	VERB
easat-9127	92	17	from	from	ADP
easat-9127	92	18	2	2	NUM
easat-9127	92	19	to	to	ADP
easat-9127	92	20	110	110	NUM
easat-9127	92	21	years	year	NOUN
easat-9127	92	22	,	,	PUNCT
easat-9127	92	23	suggesting	suggest	VERB
easat-9127	92	24	a	a	DET
easat-9127	92	25	well	well	ADV
easat-9127	92	26	-	-	PUNCT
easat-9127	92	27	balanced	balance	VERB
easat-9127	92	28	mix	mix	NOUN
easat-9127	92	29	of	of	ADP
easat-9127	92	30	recently	recently	ADV
easat-9127	92	31	founded	found	VERB
easat-9127	92	32	and	and	CCONJ
easat-9127	92	33	established	establish	VERB
easat-9127	92	34	enterprises	enterprise	NOUN
easat-9127	92	35	.	.	PUNCT
easat-9127	93	1	in	in	ADP
easat-9127	93	2	general	general	ADJ
easat-9127	93	3	,	,	PUNCT
easat-9127	93	4	most	most	ADJ
easat-9127	93	5	businesses	business	NOUN
easat-9127	93	6	are	be	AUX
easat-9127	93	7	priced	price	VERB
easat-9127	93	8	higher	high	ADJ
easat-9127	93	9	than	than	ADP
easat-9127	93	10	their	their	PRON
easat-9127	93	11	book	book	NOUN
easat-9127	93	12	value	value	NOUN
easat-9127	93	13	,	,	PUNCT
easat-9127	93	14	according	accord	VERB
easat-9127	93	15	to	to	ADP
easat-9127	93	16	the	the	DET
easat-9127	93	17	average	average	ADJ
easat-9127	93	18	tobin	tobin	NOUN
easat-9127	93	19	's	's	PART
easat-9127	93	20	q	q	NOUN
easat-9127	93	21	value	value	NOUN
easat-9127	93	22	of	of	ADP
easat-9127	93	23	1.494	1.494	NUM
easat-9127	93	24	.	.	PUNCT
easat-9127	94	1	moderately	moderately	ADV
easat-9127	94	2	effective	effective	ADJ
easat-9127	94	3	governance	governance	NOUN
easat-9127	94	4	practices	practice	NOUN
easat-9127	94	5	are	be	AUX
easat-9127	94	6	indicated	indicate	VERB
easat-9127	94	7	by	by	ADP
easat-9127	94	8	the	the	DET
easat-9127	94	9	average	average	ADJ
easat-9127	94	10	corporate	corporate	ADJ
easat-9127	94	11	governance	governance	NOUN
easat-9127	94	12	index	index	NOUN
easat-9127	94	13	of	of	ADP
easat-9127	94	14	0.68	0.68	NUM
easat-9127	94	15	.	.	PUNCT
easat-9127	95	1	managerial	managerial	ADJ
easat-9127	95	2	risk	risk	NOUN
easat-9127	95	3	behaviour	behaviour	NOUN
easat-9127	95	4	varies	vary	VERB
easat-9127	95	5	,	,	PUNCT
easat-9127	95	6	as	as	SCONJ
easat-9127	95	7	evidenced	evidence	VERB
easat-9127	95	8	by	by	ADP
easat-9127	95	9	the	the	DET
easat-9127	95	10	average	average	NOUN
easat-9127	95	11	of	of	ADP
easat-9127	95	12	1.25	1.25	NUM
easat-9127	95	13	for	for	ADP
easat-9127	95	14	managerial	managerial	ADJ
easat-9127	95	15	overconfidence	overconfidence	NOUN
easat-9127	95	16	as	as	SCONJ
easat-9127	95	17	measured	measure	VERB
easat-9127	95	18	by	by	ADP
easat-9127	95	19	investment	investment	NOUN
easat-9127	95	20	in	in	ADP
easat-9127	95	21	relation	relation	NOUN
easat-9127	95	22	to	to	ADP
easat-9127	95	23	cash	cash	NOUN
easat-9127	95	24	flow	flow	NOUN
easat-9127	95	25	.	.	PUNCT
easat-9127	96	1	many	many	ADJ
easat-9127	96	2	businesses	business	NOUN
easat-9127	96	3	still	still	ADV
easat-9127	96	4	have	have	VERB
easat-9127	96	5	space	space	NOUN
easat-9127	96	6	to	to	PART
easat-9127	96	7	improve	improve	VERB
easat-9127	96	8	the	the	DET
easat-9127	96	9	quality	quality	NOUN
easat-9127	96	10	of	of	ADP
easat-9127	96	11	their	their	PRON
easat-9127	96	12	reporting	reporting	NOUN
easat-9127	96	13	,	,	PUNCT
easat-9127	96	14	as	as	SCONJ
easat-9127	96	15	seen	see	VERB
easat-9127	96	16	by	by	ADP
easat-9127	96	17	the	the	DET
easat-9127	96	18	average	average	ADJ
easat-9127	96	19	sustainability	sustainability	NOUN
easat-9127	96	20	reporting	report	VERB
easat-9127	96	21	score	score	NOUN
easat-9127	96	22	of	of	ADP
easat-9127	96	23	0.408	0.408	NUM
easat-9127	96	24	based	base	VERB
easat-9127	96	25	on	on	ADP
easat-9127	96	26	gri	gri	PROPN
easat-9127	96	27	compliance	compliance	NOUN
easat-9127	96	28	.	.	PUNCT
easat-9127	97	1	furthermore	furthermore	ADV
easat-9127	97	2	,	,	PUNCT
easat-9127	97	3	54.4	54.4	NUM
easat-9127	97	4	%	%	NOUN
easat-9127	97	5	of	of	ADP
easat-9127	97	6	enterprises	enterprise	NOUN
easat-9127	97	7	were	be	AUX
easat-9127	97	8	audited	audit	VERB
easat-9127	97	9	by	by	ADP
easat-9127	97	10	big	big	ADJ
easat-9127	97	11	four	four	NUM
easat-9127	97	12	firms	firm	NOUN
easat-9127	97	13	,	,	PUNCT
easat-9127	97	14	according	accord	VERB
easat-9127	97	15	to	to	ADP
easat-9127	97	16	audit	audit	NOUN
easat-9127	97	17	quality	quality	NOUN
easat-9127	97	18	statistics	statistic	NOUN
easat-9127	97	19	,	,	PUNCT
easat-9127	97	20	demonstrating	demonstrate	VERB
easat-9127	97	21	the	the	DET
easat-9127	97	22	widespread	widespread	ADJ
easat-9127	97	23	use	use	NOUN
easat-9127	97	24	of	of	ADP
easat-9127	97	25	high	high	ADJ
easat-9127	97	26	-	-	PUNCT
easat-9127	97	27	assurance	assurance	NOUN
easat-9127	97	28	audits	audits	NOUN
easat-9127	97	29	.	.	PUNCT
easat-9127	98	1	table	table	NOUN
easat-9127	98	2	1	1	NUM
easat-9127	98	3	contains	contain	VERB
easat-9127	98	4	more	more	ADJ
easat-9127	98	5	descriptive	descriptive	ADJ
easat-9127	98	6	statistics	statistic	NOUN
easat-9127	98	7	.	.	PUNCT
easat-9127	99	1	table	table	NOUN
easat-9127	99	2	1	1	NUM
easat-9127	99	3	.	.	PUNCT
easat-9127	99	4	descriptive	descriptive	ADJ
easat-9127	99	5	measures	measure	NOUN
easat-9127	99	6	for	for	ADP
easat-9127	99	7	the	the	DET
easat-9127	99	8	variables	variable	NOUN
easat-9127	99	9	employed	employ	VERB
easat-9127	99	10	in	in	ADP
easat-9127	99	11	this	this	DET
easat-9127	99	12	study	study	NOUN
easat-9127	99	13	,	,	PUNCT
easat-9127	99	14	such	such	ADJ
easat-9127	99	15	as	as	ADP
easat-9127	99	16	firm	firm	ADJ
easat-9127	99	17	value	value	NOUN
easat-9127	99	18	(	(	PUNCT
easat-9127	99	19	fv	fv	NOUN
easat-9127	99	20	)	)	PUNCT
easat-9127	99	21	,	,	PUNCT
easat-9127	99	22	managerial	managerial	ADJ
easat-9127	99	23	overconfidence	overconfidence	NOUN
easat-9127	99	24	(	(	PUNCT
easat-9127	99	25	mov	mov	NOUN
easat-9127	99	26	)	)	PUNCT
easat-9127	99	27	,	,	PUNCT
easat-9127	99	28	and	and	CCONJ
easat-9127	99	29	corporate	corporate	ADJ
easat-9127	99	30	governance	governance	NOUN
easat-9127	99	31	(	(	PUNCT
easat-9127	99	32	cg	cg	NOUN
easat-9127	99	33	)	)	PUNCT
easat-9127	99	34	,	,	PUNCT
easat-9127	99	35	with	with	ADP
easat-9127	99	36	audit	audit	NOUN
easat-9127	99	37	quality	quality	NOUN
easat-9127	99	38	(	(	PUNCT
easat-9127	99	39	aq	aq	NOUN
easat-9127	99	40	)	)	PUNCT
easat-9127	99	41	serving	serve	VERB
easat-9127	99	42	as	as	ADP
easat-9127	99	43	a	a	DET
easat-9127	99	44	moderating	moderate	VERB
easat-9127	99	45	variable	variable	NOUN
easat-9127	99	46	and	and	CCONJ
easat-9127	99	47	sustainability	sustainability	NOUN
easat-9127	99	48	reporting	report	VERB
easat-9127	99	49	quality	quality	NOUN
easat-9127	99	50	(	(	PUNCT
easat-9127	99	51	cg	cg	NOUN
easat-9127	99	52	)	)	PUNCT
easat-9127	99	53	as	as	ADP
easat-9127	99	54	a	a	DET
easat-9127	99	55	mediating	mediate	VERB
easat-9127	99	56	variable	variable	NOUN
easat-9127	99	57	.	.	PUNCT
easat-9127	100	1	company	company	NOUN
easat-9127	100	2	size	size	NOUN
easat-9127	100	3	(	(	PUNCT
easat-9127	100	4	size	size	NOUN
easat-9127	100	5	)	)	PUNCT
easat-9127	100	6	,	,	PUNCT
easat-9127	100	7	sales	sale	NOUN
easat-9127	100	8	growth	growth	NOUN
easat-9127	100	9	(	(	PUNCT
easat-9127	100	10	sg	sg	PROPN
easat-9127	100	11	)	)	PUNCT
easat-9127	100	12	,	,	PUNCT
easat-9127	100	13	and	and	CCONJ
easat-9127	100	14	firm	firm	ADJ
easat-9127	100	15	age	age	NOUN
easat-9127	100	16	(	(	PUNCT
easat-9127	100	17	age	age	NOUN
easat-9127	100	18	)	)	PUNCT
easat-9127	100	19	are	be	AUX
easat-9127	100	20	examples	example	NOUN
easat-9127	100	21	of	of	ADP
easat-9127	100	22	control	control	NOUN
easat-9127	100	23	variables	variable	NOUN
easat-9127	100	24	.	.	PUNCT
easat-9127	101	1	variable	variable	ADJ
easat-9127	101	2	n	n	PRON
easat-9127	101	3	min	min	PROPN
easat-9127	101	4	.	.	PROPN
easat-9127	101	5	max	max	PROPN
easat-9127	101	6	.	.	PUNCT
easat-9127	102	1	average	average	ADJ
easat-9127	102	2	std	std	PROPN
easat-9127	102	3	.	.	PUNCT
easat-9127	102	4	dev	dev	PROPN
easat-9127	102	5	.	.	PUNCT
easat-9127	102	6	fv	fv	PROPN
easat-9127	102	7	393	393	NUM
easat-9127	103	1	0.117	0.117	NUM
easat-9127	103	2	9.660	9.660	NUM
easat-9127	103	3	1.494	1.494	NUM
easat-9127	103	4	1.247	1.247	NUM
easat-9127	103	5	srq	srq	NOUN
easat-9127	103	6	393	393	NUM
easat-9127	103	7	0.043	0.043	NUM
easat-9127	103	8	8.533	8.533	NUM
easat-9127	103	9	0.408	0.408	NUM
easat-9127	103	10	0.823	0.823	NUM
easat-9127	103	11	cg	cg	NOUN
easat-9127	103	12	393	393	NUM
easat-9127	103	13	0.211	0.211	NUM
easat-9127	103	14	0.714	0.714	NUM
easat-9127	103	15	0.413	0.413	NUM
easat-9127	103	16	0.063	0.063	NUM
easat-9127	103	17	mov	mov	NOUN
easat-9127	103	18	393	393	NUM
easat-9127	103	19	-3.746	-3.746	NUM
easat-9127	103	20	1.844	1.844	NUM
easat-9127	103	21	0.160	0.160	NUM
easat-9127	103	22	0.375	0.375	NUM
easat-9127	103	23	aq	aq	NUM
easat-9127	103	24	393	393	NUM
easat-9127	103	25	0	0	NUM
easat-9127	103	26	1	1	NUM
easat-9127	103	27	0.544	0.544	NUM
easat-9127	103	28	0.498	0.498	NUM
easat-9127	103	29	size	size	NOUN
easat-9127	103	30	393	393	NUM
easat-9127	103	31	25.202	25.202	NUM
easat-9127	103	32	33.655	33.655	NUM
easat-9127	103	33	29.797	29.797	NUM
easat-9127	103	34	1.619	1.619	NUM
easat-9127	103	35	sg	sg	ADP
easat-9127	103	36	393	393	NUM
easat-9127	103	37	-0.812	-0.812	NOUN
easat-9127	103	38	3.458	3.458	NUM
easat-9127	103	39	0.103	0.103	NUM
easat-9127	103	40	0.443	0.443	NUM
easat-9127	103	41	age	age	NOUN
easat-9127	103	42	393	393	NUM
easat-9127	103	43	2	2	NUM
easat-9127	103	44	110	110	NUM
easat-9127	103	45	34.396	34.396	NUM
easat-9127	103	46	17.458	17.458	NUM
easat-9127	104	1	the	the	DET
easat-9127	104	2	findings	finding	NOUN
easat-9127	104	3	show	show	VERB
easat-9127	104	4	that	that	SCONJ
easat-9127	104	5	management	management	NOUN
easat-9127	104	6	overconfidence	overconfidence	NOUN
easat-9127	104	7	(	(	PUNCT
easat-9127	104	8	0.1197	0.1197	NUM
easat-9127	104	9	)	)	PUNCT
easat-9127	104	10	and	and	CCONJ
easat-9127	104	11	corporate	corporate	ADJ
easat-9127	104	12	governance	governance	NOUN
easat-9127	104	13	(	(	PUNCT
easat-9127	104	14	0.0031	0.0031	NUM
easat-9127	104	15	)	)	PUNCT
easat-9127	104	16	are	be	AUX
easat-9127	104	17	positively	positively	ADV
easat-9127	104	18	correlated	correlate	VERB
easat-9127	104	19	with	with	ADP
easat-9127	104	20	business	business	NOUN
easat-9127	104	21	value	value	NOUN
easat-9127	104	22	.	.	PUNCT
easat-9127	105	1	similarly	similarly	ADV
easat-9127	105	2	,	,	PUNCT
easat-9127	105	3	there	there	PRON
easat-9127	105	4	is	be	VERB
easat-9127	105	5	a	a	DET
easat-9127	105	6	negative	negative	ADJ
easat-9127	105	7	connection	connection	NOUN
easat-9127	105	8	of	of	ADP
easat-9127	105	9	-0.0079	-0.0079	NOUN
easat-9127	105	10	between	between	ADP
easat-9127	105	11	sustainability	sustainability	NOUN
easat-9127	105	12	reporting	report	VERB
easat-9127	105	13	quality	quality	NOUN
easat-9127	105	14	and	and	CCONJ
easat-9127	105	15	firm	firm	ADJ
easat-9127	105	16	value	value	NOUN
easat-9127	105	17	,	,	PUNCT
easat-9127	105	18	and	and	CCONJ
easat-9127	105	19	a	a	DET
easat-9127	105	20	positive	positive	ADJ
easat-9127	105	21	correlation	correlation	NOUN
easat-9127	105	22	of	of	ADP
easat-9127	105	23	0.0744	0.0744	NUM
easat-9127	105	24	between	between	ADP
easat-9127	105	25	audit	audit	NOUN
easat-9127	105	26	quality	quality	NOUN
easat-9127	105	27	and	and	CCONJ
easat-9127	105	28	business	business	NOUN
easat-9127	105	29	value	value	NOUN
easat-9127	105	30	.	.	PUNCT
easat-9127	106	1	for	for	ADP
easat-9127	106	2	the	the	DET
easat-9127	106	3	control	control	NOUN
easat-9127	106	4	variables	variable	NOUN
easat-9127	106	5	,	,	PUNCT
easat-9127	106	6	the	the	DET
easat-9127	106	7	correlation	correlation	NOUN
easat-9127	106	8	test	test	NOUN
easat-9127	106	9	reveals	reveal	VERB
easat-9127	106	10	that	that	SCONJ
easat-9127	106	11	firm	firm	ADJ
easat-9127	106	12	size	size	NOUN
easat-9127	106	13	has	have	VERB
easat-9127	106	14	a	a	DET
easat-9127	106	15	negative	negative	ADJ
easat-9127	106	16	correlation	correlation	NOUN
easat-9127	106	17	of	of	ADP
easat-9127	106	18	0.0766	0.0766	NUM
easat-9127	106	19	,	,	PUNCT
easat-9127	106	20	whereas	whereas	SCONJ
easat-9127	106	21	sales	sale	NOUN
easat-9127	106	22	growth	growth	NOUN
easat-9127	106	23	(	(	PUNCT
easat-9127	106	24	0.0745	0.0745	NUM
easat-9127	106	25	)	)	PUNCT
easat-9127	106	26	and	and	CCONJ
easat-9127	106	27	firm	firm	ADJ
easat-9127	106	28	age	age	NOUN
easat-9127	106	29	(	(	PUNCT
easat-9127	106	30	0.0728	0.0728	NUM
easat-9127	106	31	)	)	PUNCT
easat-9127	106	32	show	show	VERB
easat-9127	106	33	positive	positive	ADJ
easat-9127	106	34	but	but	CCONJ
easat-9127	106	35	weak	weak	ADJ
easat-9127	106	36	associations	association	NOUN
easat-9127	106	37	with	with	ADP
easat-9127	106	38	firm	firm	ADJ
easat-9127	106	39	value	value	NOUN
easat-9127	106	40	.	.	PUNCT
easat-9127	107	1	a	a	DET
easat-9127	107	2	summary	summary	NOUN
easat-9127	107	3	of	of	ADP
easat-9127	107	4	these	these	DET
easat-9127	107	5	correlation	correlation	NOUN
easat-9127	107	6	findings	finding	NOUN
easat-9127	107	7	is	be	AUX
easat-9127	107	8	presented	present	VERB
easat-9127	107	9	in	in	ADP
easat-9127	107	10	table	table	NOUN
easat-9127	107	11	2	2	NUM
easat-9127	107	12	below	below	ADV
easat-9127	107	13	.	.	PUNCT
easat-9127	108	1	2124	2124	NUM
easat-9127	108	2	edelweiss	edelweiss	PROPN
easat-9127	108	3	applied	apply	VERB
easat-9127	108	4	science	science	NOUN
easat-9127	108	5	and	and	CCONJ
easat-9127	108	6	technology	technology	NOUN
easat-9127	108	7	issn	issn	PROPN
easat-9127	108	8	:	:	PUNCT
easat-9127	108	9	2576	2576	NUM
easat-9127	108	10	-	-	SYM
easat-9127	108	11	8484	8484	NUM
easat-9127	108	12	vol	vol	NOUN
easat-9127	108	13	.	.	PROPN
easat-9127	109	1	9	9	NUM
easat-9127	109	2	,	,	PUNCT
easat-9127	109	3	no	no	INTJ
easat-9127	109	4	.	.	NOUN
easat-9127	109	5	7	7	NUM
easat-9127	109	6	:	:	SYM
easat-9127	109	7	2119	2119	NUM
easat-9127	109	8	-	-	SYM
easat-9127	109	9	2128	2128	NUM
easat-9127	109	10	,	,	PUNCT
easat-9127	109	11	2025	2025	NUM
easat-9127	109	12	doi	doi	NOUN
easat-9127	109	13	:	:	PUNCT
easat-9127	109	14	10.55214/2576	10.55214/2576	NUM
easat-9127	109	15	-	-	SYM
easat-9127	109	16	8484.v9i7.9127	8484.v9i7.9127	NUM
easat-9127	109	17	©	©	PROPN
easat-9127	109	18	2025	2025	NUM
easat-9127	109	19	by	by	ADP
easat-9127	109	20	the	the	DET
easat-9127	109	21	authors	author	NOUN
easat-9127	109	22	;	;	PUNCT
easat-9127	109	23	licensee	licensee	PROPN
easat-9127	109	24	learning	learn	VERB
easat-9127	109	25	gate	gate	NOUN
easat-9127	109	26	table	table	NOUN
easat-9127	109	27	2	2	NUM
easat-9127	109	28	.	.	PUNCT
easat-9127	109	29	correlation	correlation	NOUN
easat-9127	109	30	matrix	matrix	NOUN
easat-9127	109	31	.	.	PUNCT
easat-9127	110	1	fv	fv	PROPN
easat-9127	110	2	cg	cg	PROPN
easat-9127	110	3	mov	mov	PROPN
easat-9127	110	4	srq	srq	PROPN
easat-9127	110	5	aq	aq	NOUN
easat-9127	110	6	size	size	NOUN
easat-9127	110	7	sq	sq	INTJ
easat-9127	110	8	age	age	NOUN
easat-9127	110	9	fv	fv	PROPN
easat-9127	110	10	1.0000	1.0000	NUM
easat-9127	110	11	cg	cg	NOUN
easat-9127	110	12	0.0031	0.0031	NUM
easat-9127	110	13	1.0000	1.0000	NUM
easat-9127	110	14	mov	mov	NOUN
easat-9127	110	15	0.1197	0.1197	NUM
easat-9127	110	16	-0.043	-0.043	PUNCT
easat-9127	110	17	1.0000	1.0000	NUM
easat-9127	110	18	srq	srq	NOUN
easat-9127	110	19	-0.0079	-0.0079	NOUN
easat-9127	110	20	0.0036	0.0036	NUM
easat-9127	110	21	0.0669	0.0669	NUM
easat-9127	110	22	1.0000	1.0000	NUM
easat-9127	110	23	aq	aq	NOUN
easat-9127	110	24	0.0744	0.0744	NUM
easat-9127	110	25	-0.124	-0.124	PUNCT
easat-9127	111	1	0.1560	0.1560	NUM
easat-9127	111	2	0.0299	0.0299	NUM
easat-9127	111	3	1.0000	1.0000	NUM
easat-9127	111	4	size	size	NOUN
easat-9127	111	5	-0.0766	-0.0766	NOUN
easat-9127	111	6	-0.359	-0.359	PUNCT
easat-9127	112	1	0.0915	0.0915	NUM
easat-9127	112	2	0.0389	0.0389	NUM
easat-9127	112	3	0.3682	0.3682	NUM
easat-9127	112	4	1.0000	1.0000	NUM
easat-9127	112	5	sg	sg	ADP
easat-9127	112	6	0.0745	0.0745	NUM
easat-9127	112	7	0.0074	0.0074	NUM
easat-9127	112	8	0.0323	0.0323	NUM
easat-9127	112	9	-0.058	-0.058	NUM
easat-9127	112	10	-0.0242	-0.0242	NOUN
easat-9127	112	11	0.0233	0.0233	NUM
easat-9127	112	12	1.0000	1.0000	NUM
easat-9127	112	13	age	age	NOUN
easat-9127	112	14	0.0728	0.0728	NUM
easat-9127	112	15	-0.263	-0.263	VERB
easat-9127	112	16	0.0498	0.0498	NUM
easat-9127	112	17	-0.037	-0.037	SYM
easat-9127	112	18	0.1506	0.1506	NUM
easat-9127	112	19	0.2226	0.2226	NUM
easat-9127	112	20	-0.0478	-0.0478	NOUN
easat-9127	112	21	1.0000	1.0000	NUM
easat-9127	112	22	3.2	3.2	NUM
easat-9127	112	23	.	.	PUNCT
easat-9127	113	1	regression	regression	VERB
easat-9127	113	2	analysis	analysis	NOUN
easat-9127	113	3	and	and	CCONJ
easat-9127	113	4	key	key	ADJ
easat-9127	113	5	findings	finding	NOUN
easat-9127	113	6	3.2.1	3.2.1	NUM
easat-9127	113	7	.	.	PUNCT
easat-9127	114	1	hypothesis	hypothesis	NOUN
easat-9127	114	2	testing	test	VERB
easat-9127	114	3	the	the	DET
easat-9127	114	4	results	result	NOUN
easat-9127	114	5	of	of	ADP
easat-9127	114	6	the	the	DET
easat-9127	114	7	regression	regression	NOUN
easat-9127	114	8	show	show	VERB
easat-9127	114	9	the	the	DET
easat-9127	114	10	links	link	NOUN
easat-9127	114	11	between	between	ADP
easat-9127	114	12	firm	firm	ADJ
easat-9127	114	13	value	value	NOUN
easat-9127	114	14	(	(	PUNCT
easat-9127	114	15	fv	fv	NOUN
easat-9127	114	16	)	)	PUNCT
easat-9127	114	17	,	,	PUNCT
easat-9127	114	18	managerial	managerial	ADJ
easat-9127	114	19	overconfidence	overconfidence	NOUN
easat-9127	114	20	(	(	PUNCT
easat-9127	114	21	mov	mov	NOUN
easat-9127	114	22	)	)	PUNCT
easat-9127	114	23	,	,	PUNCT
easat-9127	114	24	and	and	CCONJ
easat-9127	114	25	corporate	corporate	ADJ
easat-9127	114	26	governance	governance	NOUN
easat-9127	114	27	(	(	PUNCT
easat-9127	114	28	cg	cg	NOUN
easat-9127	114	29	)	)	PUNCT
easat-9127	114	30	,	,	PUNCT
easat-9127	114	31	with	with	ADP
easat-9127	114	32	audit	audit	NOUN
easat-9127	114	33	quality	quality	NOUN
easat-9127	114	34	(	(	PUNCT
easat-9127	114	35	aq	aq	NOUN
easat-9127	114	36	)	)	PUNCT
easat-9127	114	37	acting	act	VERB
easat-9127	114	38	as	as	ADP
easat-9127	114	39	a	a	DET
easat-9127	114	40	moderator	moderator	NOUN
easat-9127	114	41	and	and	CCONJ
easat-9127	114	42	sustainability	sustainability	NOUN
easat-9127	114	43	reporting	report	VERB
easat-9127	114	44	quality	quality	NOUN
easat-9127	114	45	(	(	PUNCT
easat-9127	114	46	srq	srq	NOUN
easat-9127	114	47	)	)	PUNCT
easat-9127	114	48	functioning	function	VERB
easat-9127	114	49	as	as	ADP
easat-9127	114	50	a	a	DET
easat-9127	114	51	mediating	mediate	VERB
easat-9127	114	52	variable	variable	NOUN
easat-9127	114	53	.	.	PUNCT
easat-9127	115	1	with	with	ADP
easat-9127	115	2	a	a	DET
easat-9127	115	3	p	p	NOUN
easat-9127	115	4	-	-	PUNCT
easat-9127	115	5	value	value	NOUN
easat-9127	115	6	of	of	ADP
easat-9127	115	7	0.001	0.001	NUM
easat-9127	115	8	and	and	CCONJ
easat-9127	115	9	a	a	DET
easat-9127	115	10	coefficient	coefficient	NOUN
easat-9127	115	11	of	of	ADP
easat-9127	115	12	1.222	1.222	NUM
easat-9127	115	13	,	,	PUNCT
easat-9127	115	14	the	the	DET
easat-9127	115	15	results	result	NOUN
easat-9127	115	16	show	show	VERB
easat-9127	115	17	a	a	DET
easat-9127	115	18	strong	strong	ADJ
easat-9127	115	19	beneficial	beneficial	ADJ
easat-9127	115	20	influence	influence	NOUN
easat-9127	115	21	of	of	ADP
easat-9127	115	22	corporate	corporate	ADJ
easat-9127	115	23	governance	governance	NOUN
easat-9127	115	24	in	in	ADP
easat-9127	115	25	increasing	increase	VERB
easat-9127	115	26	business	business	NOUN
easat-9127	115	27	value	value	NOUN
easat-9127	115	28	.	.	PUNCT
easat-9127	116	1	however	however	ADV
easat-9127	116	2	,	,	PUNCT
easat-9127	116	3	managerial	managerial	ADJ
easat-9127	116	4	overconfidence	overconfidence	NOUN
easat-9127	116	5	has	have	VERB
easat-9127	116	6	a	a	DET
easat-9127	116	7	p	p	NOUN
easat-9127	116	8	-	-	PUNCT
easat-9127	116	9	value	value	NOUN
easat-9127	116	10	of	of	ADP
easat-9127	116	11	0.090	0.090	NUM
easat-9127	116	12	and	and	CCONJ
easat-9127	116	13	a	a	DET
easat-9127	116	14	coefficient	coefficient	NOUN
easat-9127	116	15	of	of	ADP
easat-9127	116	16	0.536	0.536	NUM
easat-9127	116	17	,	,	PUNCT
easat-9127	116	18	indicating	indicate	VERB
easat-9127	116	19	that	that	SCONJ
easat-9127	116	20	the	the	DET
easat-9127	116	21	association	association	NOUN
easat-9127	116	22	is	be	AUX
easat-9127	116	23	not	not	PART
easat-9127	116	24	statistically	statistically	ADV
easat-9127	116	25	significant	significant	ADJ
easat-9127	116	26	at	at	ADP
easat-9127	116	27	the	the	DET
easat-9127	116	28	traditional	traditional	ADJ
easat-9127	116	29	5	5	NUM
easat-9127	116	30	%	%	NOUN
easat-9127	116	31	level	level	NOUN
easat-9127	116	32	.	.	PUNCT
easat-9127	117	1	evidence	evidence	NOUN
easat-9127	117	2	for	for	ADP
easat-9127	117	3	the	the	DET
easat-9127	117	4	mediating	mediate	VERB
easat-9127	117	5	role	role	NOUN
easat-9127	117	6	of	of	ADP
easat-9127	117	7	srq	srq	NOUN
easat-9127	117	8	is	be	AUX
easat-9127	117	9	reflected	reflect	VERB
easat-9127	117	10	in	in	ADP
easat-9127	117	11	its	its	PRON
easat-9127	117	12	coefficient	coefficient	NOUN
easat-9127	117	13	of	of	ADP
easat-9127	117	14	0.223	0.223	NUM
easat-9127	117	15	,	,	PUNCT
easat-9127	117	16	which	which	PRON
easat-9127	117	17	approaches	approach	VERB
easat-9127	117	18	statistical	statistical	ADJ
easat-9127	117	19	significance	significance	NOUN
easat-9127	117	20	(	(	PUNCT
easat-9127	117	21	p	p	X
easat-9127	117	22	=	=	NOUN
easat-9127	117	23	0.056	0.056	NUM
easat-9127	117	24	)	)	PUNCT
easat-9127	117	25	.	.	PUNCT
easat-9127	118	1	additionally	additionally	ADV
easat-9127	118	2	,	,	PUNCT
easat-9127	118	3	audit	audit	NOUN
easat-9127	118	4	quality	quality	NOUN
easat-9127	118	5	(	(	PUNCT
easat-9127	118	6	cqaq	cqaq	NOUN
easat-9127	118	7	)	)	PUNCT
easat-9127	118	8	demonstrates	demonstrate	VERB
easat-9127	118	9	a	a	DET
easat-9127	118	10	significant	significant	ADJ
easat-9127	118	11	moderating	moderate	VERB
easat-9127	118	12	effect	effect	NOUN
easat-9127	118	13	,	,	PUNCT
easat-9127	118	14	contributing	contribute	VERB
easat-9127	118	15	positively	positively	ADV
easat-9127	118	16	to	to	ADP
easat-9127	118	17	firm	firm	ADJ
easat-9127	118	18	value	value	NOUN
easat-9127	118	19	with	with	ADP
easat-9127	118	20	a	a	DET
easat-9127	118	21	coefficient	coefficient	NOUN
easat-9127	118	22	of	of	ADP
easat-9127	118	23	0.110	0.110	NUM
easat-9127	118	24	and	and	CCONJ
easat-9127	118	25	a	a	DET
easat-9127	118	26	p	p	NOUN
easat-9127	118	27	-	-	PUNCT
easat-9127	118	28	value	value	NOUN
easat-9127	118	29	of	of	ADP
easat-9127	118	30	0.008	0.008	NUM
easat-9127	118	31	.	.	PUNCT
easat-9127	119	1	regarding	regard	VERB
easat-9127	119	2	the	the	DET
easat-9127	119	3	control	control	NOUN
easat-9127	119	4	variables	variable	NOUN
easat-9127	119	5	,	,	PUNCT
easat-9127	119	6	firm	firm	ADJ
easat-9127	119	7	size	size	NOUN
easat-9127	119	8	(	(	PUNCT
easat-9127	119	9	size	size	NOUN
easat-9127	119	10	)	)	PUNCT
easat-9127	119	11	exerts	exert	VERB
easat-9127	119	12	a	a	DET
easat-9127	119	13	negative	negative	ADJ
easat-9127	119	14	impact	impact	NOUN
easat-9127	119	15	on	on	ADP
easat-9127	119	16	firm	firm	ADJ
easat-9127	119	17	value	value	NOUN
easat-9127	119	18	,	,	PUNCT
easat-9127	119	19	as	as	SCONJ
easat-9127	119	20	indicated	indicate	VERB
easat-9127	119	21	by	by	ADP
easat-9127	119	22	its	its	PRON
easat-9127	119	23	coefficient	coefficient	NOUN
easat-9127	119	24	of	of	ADP
easat-9127	119	25	-1.735	-1.735	PUNCT
easat-9127	119	26	(	(	PUNCT
easat-9127	119	27	p	p	NOUN
easat-9127	119	28	=	=	NOUN
easat-9127	119	29	0.008	0.008	NUM
easat-9127	119	30	)	)	PUNCT
easat-9127	119	31	.	.	PUNCT
easat-9127	120	1	in	in	ADP
easat-9127	120	2	contrast	contrast	NOUN
easat-9127	120	3	,	,	PUNCT
easat-9127	120	4	the	the	DET
easat-9127	120	5	effects	effect	NOUN
easat-9127	120	6	of	of	ADP
easat-9127	120	7	sales	sale	NOUN
easat-9127	120	8	growth	growth	NOUN
easat-9127	120	9	(	(	PUNCT
easat-9127	120	10	sg	sg	PROPN
easat-9127	120	11	)	)	PUNCT
easat-9127	120	12	and	and	CCONJ
easat-9127	120	13	firm	firm	ADJ
easat-9127	120	14	age	age	NOUN
easat-9127	120	15	(	(	PUNCT
easat-9127	120	16	age	age	NOUN
easat-9127	120	17	)	)	PUNCT
easat-9127	120	18	,	,	PUNCT
easat-9127	120	19	with	with	ADP
easat-9127	120	20	coefficients	coefficient	NOUN
easat-9127	120	21	of	of	ADP
easat-9127	120	22	0.091	0.091	NUM
easat-9127	120	23	(	(	PUNCT
easat-9127	120	24	p	p	X
easat-9127	120	25	=	=	NOUN
easat-9127	120	26	0.429	0.429	NUM
easat-9127	120	27	)	)	PUNCT
easat-9127	120	28	and	and	CCONJ
easat-9127	120	29	0.048	0.048	NUM
easat-9127	120	30	(	(	PUNCT
easat-9127	120	31	p	p	X
easat-9127	120	32	=	=	NOUN
easat-9127	120	33	0.105	0.105	NUM
easat-9127	120	34	)	)	PUNCT
easat-9127	120	35	,	,	PUNCT
easat-9127	120	36	respectively	respectively	ADV
easat-9127	120	37	,	,	PUNCT
easat-9127	120	38	are	be	AUX
easat-9127	120	39	statistically	statistically	ADV
easat-9127	120	40	insignificant	insignificant	ADJ
easat-9127	120	41	.	.	PUNCT
easat-9127	121	1	according	accord	VERB
easat-9127	121	2	to	to	ADP
easat-9127	121	3	the	the	DET
easat-9127	121	4	r	r	NOUN
easat-9127	121	5	-	-	PUNCT
easat-9127	121	6	squared	square	VERB
easat-9127	121	7	value	value	NOUN
easat-9127	121	8	,	,	PUNCT
easat-9127	121	9	the	the	DET
easat-9127	121	10	regression	regression	NOUN
easat-9127	121	11	model	model	NOUN
easat-9127	121	12	explains	explain	VERB
easat-9127	121	13	29.69	29.69	NUM
easat-9127	121	14	%	%	NOUN
easat-9127	121	15	of	of	ADP
easat-9127	121	16	the	the	DET
easat-9127	121	17	variation	variation	NOUN
easat-9127	121	18	in	in	ADP
easat-9127	121	19	firm	firm	ADJ
easat-9127	121	20	value	value	NOUN
easat-9127	121	21	,	,	PUNCT
easat-9127	121	22	highlighting	highlight	VERB
easat-9127	121	23	the	the	DET
easat-9127	121	24	significant	significant	ADJ
easat-9127	121	25	role	role	NOUN
easat-9127	121	26	that	that	PRON
easat-9127	121	27	sustainability	sustainability	NOUN
easat-9127	121	28	reporting	reporting	NOUN
easat-9127	121	29	,	,	PUNCT
easat-9127	121	30	audit	audit	NOUN
easat-9127	121	31	quality	quality	NOUN
easat-9127	121	32	and	and	CCONJ
easat-9127	121	33	corporate	corporate	ADJ
easat-9127	121	34	governance	governance	NOUN
easat-9127	121	35	play	play	NOUN
easat-9127	121	36	in	in	ADP
easat-9127	121	37	improving	improve	VERB
easat-9127	121	38	business	business	NOUN
easat-9127	121	39	performance	performance	NOUN
easat-9127	121	40	.	.	PUNCT
easat-9127	122	1	table	table	NOUN
easat-9127	122	2	3	3	NUM
easat-9127	122	3	.	.	PUNCT
easat-9127	123	1	regression	regression	NOUN
easat-9127	123	2	results	result	NOUN
easat-9127	123	3	(	(	PUNCT
easat-9127	123	4	direct	direct	ADJ
easat-9127	123	5	effects	effect	NOUN
easat-9127	123	6	)	)	PUNCT
easat-9127	123	7	.	.	PUNCT
easat-9127	124	1	variable	variable	ADJ
easat-9127	124	2	coefficient	coefficient	NOUN
easat-9127	124	3	(	(	PUNCT
easat-9127	124	4	β	β	NOUN
easat-9127	124	5	)	)	PUNCT
easat-9127	124	6	std	std	NOUN
easat-9127	124	7	.	.	NOUN
easat-9127	124	8	error	error	NOUN
easat-9127	124	9	t	t	NOUN
easat-9127	124	10	-	-	PUNCT
easat-9127	124	11	statistic	statistic	NOUN
easat-9127	124	12	p	p	NOUN
easat-9127	124	13	-	-	PUNCT
easat-9127	124	14	value	value	NOUN
easat-9127	124	15	cg	cg	NOUN
easat-9127	124	16	1.222199	1.222199	NUM
easat-9127	124	17	0.407608	0.407608	NUM
easat-9127	124	18	3.0	3.0	NUM
easat-9127	124	19	0.001	0.001	NUM
easat-9127	124	20	mov	mov	NOUN
easat-9127	124	21	0.5360165	0.5360165	NUM
easat-9127	124	22	0.3154276	0.3154276	NUM
easat-9127	124	23	1.7	1.7	NUM
easat-9127	124	24	0.09	0.09	NUM
easat-9127	124	25	srq	srq	NOUN
easat-9127	124	26	0.2230605	0.2230605	NUM
easat-9127	124	27	0.116611	0.116611	NUM
easat-9127	124	28	1.91	1.91	NUM
easat-9127	124	29	0.056	0.056	NUM
easat-9127	124	30	cqaq	cqaq	NOUN
easat-9127	124	31	0.1100011	0.1100011	NUM
easat-9127	124	32	0.0408417	0.0408417	NUM
easat-9127	124	33	2.69	2.69	NUM
easat-9127	124	34	0.008	0.008	NUM
easat-9127	124	35	movaq	movaq	NOUN
easat-9127	124	36	0.0873362	0.0873362	NUM
easat-9127	124	37	0.0418763	0.0418763	NUM
easat-9127	124	38	2.09	2.09	NUM
easat-9127	124	39	0.038	0.038	NUM
easat-9127	124	40	size	size	NOUN
easat-9127	124	41	-1.734593	-1.734593	NOUN
easat-9127	124	42	0.6508838	0.6508838	NUM
easat-9127	124	43	-2.66	-2.66	NUM
easat-9127	124	44	0.008	0.008	NUM
easat-9127	124	45	sg	sg	ADP
easat-9127	124	46	0.0912171	0.0912171	NUM
easat-9127	124	47	0.1150406	0.1150406	NUM
easat-9127	124	48	0.79	0.79	NUM
easat-9127	124	49	0.429	0.429	NUM
easat-9127	124	50	age	age	NOUN
easat-9127	124	51	0.0480513	0.0480513	NUM
easat-9127	124	52	0.0294786	0.0294786	NUM
easat-9127	124	53	1.63	1.63	NUM
easat-9127	124	54	0.105	0.105	NUM
easat-9127	124	55	_	_	PUNCT
easat-9127	125	1	cons	con	NOUN
easat-9127	125	2	51.2032	51.2032	NUM
easat-9127	125	3	19.13254	19.13254	NUM
easat-9127	125	4	2.68	2.68	NUM
easat-9127	125	5	0.008	0.008	NUM
easat-9127	125	6	3.2.2	3.2.2	NUM
easat-9127	125	7	.	.	PUNCT
easat-9127	126	1	mediation	mediation	NOUN
easat-9127	126	2	effects	effect	NOUN
easat-9127	126	3	of	of	ADP
easat-9127	126	4	sustainability	sustainability	NOUN
easat-9127	126	5	reporting	report	VERB
easat-9127	126	6	quality	quality	NOUN
easat-9127	126	7	table	table	NOUN
easat-9127	126	8	4	4	NUM
easat-9127	126	9	demonstrates	demonstrate	VERB
easat-9127	126	10	that	that	SCONJ
easat-9127	126	11	the	the	DET
easat-9127	126	12	relationship	relationship	NOUN
easat-9127	126	13	between	between	ADP
easat-9127	126	14	management	management	NOUN
easat-9127	126	15	overconfidence	overconfidence	NOUN
easat-9127	126	16	and	and	CCONJ
easat-9127	126	17	firm	firm	ADJ
easat-9127	126	18	value	value	NOUN
easat-9127	126	19	is	be	AUX
easat-9127	126	20	considerably	considerably	ADV
easat-9127	126	21	mediated	mediate	VERB
easat-9127	126	22	by	by	ADP
easat-9127	126	23	sustainability	sustainability	NOUN
easat-9127	126	24	reporting	report	VERB
easat-9127	126	25	quality	quality	NOUN
easat-9127	126	26	(	(	PUNCT
easat-9127	126	27	β	β	X
easat-9127	126	28	=	=	SYM
easat-9127	126	29	0.233	0.233	NUM
easat-9127	126	30	,	,	PUNCT
easat-9127	126	31	p	p	X
easat-9127	126	32	<	<	X
easat-9127	126	33	0.05	0.05	NUM
easat-9127	126	34	)	)	PUNCT
easat-9127	126	35	.	.	PUNCT
easat-9127	127	1	however	however	ADV
easat-9127	127	2	,	,	PUNCT
easat-9127	127	3	the	the	DET
easat-9127	127	4	result	result	NOUN
easat-9127	127	5	is	be	AUX
easat-9127	127	6	statistically	statistically	ADV
easat-9127	127	7	negligible	negligible	ADJ
easat-9127	127	8	(	(	PUNCT
easat-9127	127	9	β	β	X
easat-9127	127	10	=	=	PUNCT
easat-9127	127	11	0.075	0.075	NUM
easat-9127	127	12	,	,	PUNCT
easat-9127	127	13	p	p	X
easat-9127	127	14	>	>	X
easat-9127	127	15	0.05	0.05	NUM
easat-9127	127	16	)	)	PUNCT
easat-9127	127	17	,	,	PUNCT
easat-9127	127	18	therefore	therefore	ADV
easat-9127	127	19	this	this	DET
easat-9127	127	20	mediating	mediating	NOUN
easat-9127	127	21	impact	impact	NOUN
easat-9127	127	22	is	be	AUX
easat-9127	127	23	not	not	PART
easat-9127	127	24	apparent	apparent	ADJ
easat-9127	127	25	in	in	ADP
easat-9127	127	26	the	the	DET
easat-9127	127	27	link	link	NOUN
easat-9127	127	28	between	between	ADP
easat-9127	127	29	firm	firm	ADJ
easat-9127	127	30	value	value	NOUN
easat-9127	127	31	and	and	CCONJ
easat-9127	127	32	corporate	corporate	ADJ
easat-9127	127	33	governance	governance	NOUN
easat-9127	127	34	.	.	PUNCT
easat-9127	128	1	2125	2125	NUM
easat-9127	128	2	edelweiss	edelweiss	PROPN
easat-9127	128	3	applied	apply	VERB
easat-9127	128	4	science	science	NOUN
easat-9127	128	5	and	and	CCONJ
easat-9127	128	6	technology	technology	NOUN
easat-9127	128	7	issn	issn	PROPN
easat-9127	128	8	:	:	PUNCT
easat-9127	128	9	2576	2576	NUM
easat-9127	128	10	-	-	SYM
easat-9127	128	11	8484	8484	NUM
easat-9127	128	12	vol	vol	NOUN
easat-9127	128	13	.	.	PROPN
easat-9127	129	1	9	9	NUM
easat-9127	129	2	,	,	PUNCT
easat-9127	129	3	no	no	INTJ
easat-9127	129	4	.	.	NOUN
easat-9127	129	5	7	7	NUM
easat-9127	129	6	:	:	SYM
easat-9127	129	7	2119	2119	NUM
easat-9127	129	8	-	-	SYM
easat-9127	129	9	2128	2128	NUM
easat-9127	129	10	,	,	PUNCT
easat-9127	129	11	2025	2025	NUM
easat-9127	129	12	doi	doi	NOUN
easat-9127	129	13	:	:	PUNCT
easat-9127	129	14	10.55214/2576	10.55214/2576	NUM
easat-9127	129	15	-	-	SYM
easat-9127	129	16	8484.v9i7.9127	8484.v9i7.9127	NUM
easat-9127	129	17	©	©	PROPN
easat-9127	129	18	2025	2025	NUM
easat-9127	129	19	by	by	ADP
easat-9127	129	20	the	the	DET
easat-9127	129	21	authors	author	NOUN
easat-9127	129	22	;	;	PUNCT
easat-9127	129	23	licensee	licensee	PROPN
easat-9127	129	24	learning	learn	VERB
easat-9127	129	25	gate	gate	NOUN
easat-9127	129	26	table	table	NOUN
easat-9127	129	27	4	4	NUM
easat-9127	129	28	.	.	PUNCT
easat-9127	129	29	mediation	mediation	NOUN
easat-9127	129	30	analysis	analysis	NOUN
easat-9127	129	31	.	.	PUNCT
easat-9127	130	1	pathway	pathway	NOUN
easat-9127	130	2	coefficient	coefficient	NOUN
easat-9127	130	3	(	(	PUNCT
easat-9127	130	4	β	β	NOUN
easat-9127	130	5	)	)	PUNCT
easat-9127	130	6	std	std	NOUN
easat-9127	130	7	.	.	NOUN
easat-9127	130	8	error	error	NOUN
easat-9127	130	9	t	t	NOUN
easat-9127	130	10	-	-	PUNCT
easat-9127	130	11	statistic	statistic	NOUN
easat-9127	130	12	p	p	NOUN
easat-9127	130	13	-	-	PUNCT
easat-9127	130	14	value	value	NOUN
easat-9127	130	15	mo	mo	PROPN
easat-9127	130	16	→	→	SYM
easat-9127	130	17	srq	srq	PROPN
easat-9127	130	18	→	→	SYM
easat-9127	130	19	firm	firm	NOUN
easat-9127	130	20	value	value	NOUN
easat-9127	130	21	0.233	0.233	NUM
easat-9127	130	22	0.098	0.098	NUM
easat-9127	130	23	2.38	2.38	NUM
easat-9127	130	24	0.018	0.018	NUM
easat-9127	130	25	cg	cg	NOUN
easat-9127	130	26	→	→	SYM
easat-9127	130	27	srq	srq	NOUN
easat-9127	130	28	→	→	SYM
easat-9127	130	29	firm	firm	ADJ
easat-9127	130	30	value	value	NOUN
easat-9127	130	31	0.075	0.075	NUM
easat-9127	130	32	0.065	0.065	NUM
easat-9127	130	33	1.15	1.15	NUM
easat-9127	130	34	0.251	0.251	NUM
easat-9127	130	35	3.2.3	3.2.3	NUM
easat-9127	130	36	.	.	PUNCT
easat-9127	131	1	moderation	moderation	NOUN
easat-9127	131	2	effects	effect	NOUN
easat-9127	131	3	of	of	ADP
easat-9127	131	4	audit	audit	NOUN
easat-9127	131	5	quality	quality	NOUN
easat-9127	131	6	the	the	DET
easat-9127	131	7	relationship	relationship	NOUN
easat-9127	131	8	between	between	ADP
easat-9127	131	9	management	management	NOUN
easat-9127	131	10	overconfidence	overconfidence	NOUN
easat-9127	131	11	and	and	CCONJ
easat-9127	131	12	company	company	NOUN
easat-9127	131	13	value	value	NOUN
easat-9127	131	14	(	(	PUNCT
easat-9127	131	15	β	β	X
easat-9127	131	16	=	=	SYM
easat-9127	131	17	0.087	0.087	NUM
easat-9127	131	18	,	,	PUNCT
easat-9127	131	19	p	p	X
easat-9127	131	20	<	<	X
easat-9127	131	21	0.05	0.05	NUM
easat-9127	131	22	)	)	PUNCT
easat-9127	131	23	and	and	CCONJ
easat-9127	131	24	corporate	corporate	ADJ
easat-9127	131	25	governance	governance	NOUN
easat-9127	131	26	and	and	CCONJ
easat-9127	131	27	firm	firm	ADJ
easat-9127	131	28	value	value	NOUN
easat-9127	131	29	(	(	PUNCT
easat-9127	131	30	β	β	X
easat-9127	131	31	=	=	SYM
easat-9127	131	32	0.11	0.11	NUM
easat-9127	131	33	,	,	PUNCT
easat-9127	131	34	p	p	X
easat-9127	131	35	<	<	X
easat-9127	131	36	0.01	0.01	NUM
easat-9127	131	37	)	)	PUNCT
easat-9127	131	38	is	be	AUX
easat-9127	131	39	significantly	significantly	ADV
easat-9127	131	40	strengthened	strengthen	VERB
easat-9127	131	41	by	by	ADP
easat-9127	131	42	audit	audit	NOUN
easat-9127	131	43	quality	quality	NOUN
easat-9127	131	44	.	.	PUNCT
easat-9127	132	1	table	table	NOUN
easat-9127	132	2	5	5	NUM
easat-9127	132	3	provides	provide	VERB
easat-9127	132	4	details	detail	NOUN
easat-9127	132	5	on	on	ADP
easat-9127	132	6	these	these	DET
easat-9127	132	7	results	result	NOUN
easat-9127	132	8	.	.	PUNCT
easat-9127	133	1	table	table	NOUN
easat-9127	133	2	5	5	NUM
easat-9127	133	3	.	.	PUNCT
easat-9127	134	1	moderation	moderation	NOUN
easat-9127	134	2	analysis	analysis	NOUN
easat-9127	134	3	.	.	PUNCT
easat-9127	135	1	interaction	interaction	NOUN
easat-9127	135	2	term	term	NOUN
easat-9127	135	3	coefficient	coefficient	NOUN
easat-9127	135	4	(	(	PUNCT
easat-9127	135	5	β	β	NOUN
easat-9127	135	6	)	)	PUNCT
easat-9127	135	7	std	std	NOUN
easat-9127	135	8	.	.	NOUN
easat-9127	135	9	error	error	NOUN
easat-9127	135	10	t	t	NOUN
easat-9127	135	11	-	-	PUNCT
easat-9127	135	12	statistic	statistic	NOUN
easat-9127	135	13	p	p	NOUN
easat-9127	135	14	-	-	PUNCT
easat-9127	135	15	value	value	NOUN
easat-9127	135	16	cg	cg	NOUN
easat-9127	135	17	×	×	NOUN
easat-9127	135	18	audit	audit	NOUN
easat-9127	135	19	0.110	0.110	NUM
easat-9127	135	20	0.032	0.032	NUM
easat-9127	135	21	3.44	3.44	NUM
easat-9127	135	22	0.001	0.001	NUM
easat-9127	135	23	mo	mo	PROPN
easat-9127	135	24	×	×	PROPN
easat-9127	135	25	audit	audit	NOUN
easat-9127	135	26	0.087	0.087	NUM
easat-9127	135	27	0.041	0.041	NUM
easat-9127	135	28	2.12	2.12	NUM
easat-9127	135	29	0.034	0.034	NUM
easat-9127	135	30	4	4	NUM
easat-9127	135	31	.	.	PUNCT
easat-9127	135	32	discussion	discussion	NOUN
easat-9127	135	33	4.1	4.1	NUM
easat-9127	135	34	.	.	PUNCT
easat-9127	136	1	firm	firm	ADJ
easat-9127	136	2	value	value	NOUN
easat-9127	136	3	and	and	CCONJ
easat-9127	136	4	corporate	corporate	ADJ
easat-9127	136	5	governance	governance	NOUN
easat-9127	136	6	one	one	NUM
easat-9127	136	7	important	important	ADJ
easat-9127	136	8	factor	factor	NOUN
easat-9127	136	9	influencing	influence	VERB
easat-9127	136	10	business	business	NOUN
easat-9127	136	11	performance	performance	NOUN
easat-9127	136	12	is	be	AUX
easat-9127	136	13	corporate	corporate	ADJ
easat-9127	136	14	governance	governance	NOUN
easat-9127	136	15	,	,	PUNCT
easat-9127	136	16	especially	especially	ADV
easat-9127	136	17	in	in	ADP
easat-9127	136	18	developing	develop	VERB
easat-9127	136	19	nations	nation	NOUN
easat-9127	136	20	like	like	ADP
easat-9127	136	21	indonesia	indonesia	PROPN
easat-9127	137	1	[	[	X
easat-9127	137	2	6	6	NUM
easat-9127	137	3	]	]	PUNCT
easat-9127	137	4	.	.	PUNCT
easat-9127	138	1	strong	strong	ADJ
easat-9127	138	2	governance	governance	NOUN
easat-9127	138	3	frameworks	framework	NOUN
easat-9127	138	4	tend	tend	VERB
easat-9127	138	5	to	to	PART
easat-9127	138	6	increase	increase	VERB
easat-9127	138	7	accountability	accountability	NOUN
easat-9127	138	8	and	and	CCONJ
easat-9127	138	9	transparency	transparency	NOUN
easat-9127	138	10	,	,	PUNCT
easat-9127	138	11	which	which	PRON
easat-9127	138	12	lessens	lessen	VERB
easat-9127	138	13	agency	agency	NOUN
easat-9127	138	14	conflicts	conflict	NOUN
easat-9127	138	15	and	and	CCONJ
easat-9127	138	16	encourages	encourage	VERB
easat-9127	138	17	decision	decision	NOUN
easat-9127	138	18	-	-	PUNCT
easat-9127	138	19	making	making	NOUN
easat-9127	138	20	that	that	PRON
easat-9127	138	21	aligns	align	VERB
easat-9127	138	22	with	with	ADP
easat-9127	138	23	the	the	DET
easat-9127	138	24	interests	interest	NOUN
easat-9127	138	25	of	of	ADP
easat-9127	138	26	shareholders	shareholder	NOUN
easat-9127	138	27	[	[	X
easat-9127	138	28	1	1	NUM
easat-9127	138	29	,	,	PUNCT
easat-9127	138	30	18	18	NUM
easat-9127	138	31	]	]	PUNCT
easat-9127	138	32	.	.	PUNCT
easat-9127	139	1	while	while	SCONJ
easat-9127	139	2	audit	audit	NOUN
easat-9127	139	3	committees	committee	NOUN
easat-9127	139	4	can	can	AUX
easat-9127	139	5	reduce	reduce	VERB
easat-9127	139	6	the	the	DET
easat-9127	139	7	risks	risk	NOUN
easat-9127	139	8	of	of	ADP
easat-9127	139	9	financial	financial	ADJ
easat-9127	139	10	mismanagement	mismanagement	NOUN
easat-9127	139	11	,	,	PUNCT
easat-9127	139	12	independent	independent	ADJ
easat-9127	139	13	board	board	NOUN
easat-9127	139	14	members	member	NOUN
easat-9127	139	15	are	be	AUX
easat-9127	139	16	necessary	necessary	ADJ
easat-9127	139	17	to	to	PART
easat-9127	139	18	guarantee	guarantee	VERB
easat-9127	139	19	that	that	SCONJ
easat-9127	139	20	executive	executive	ADJ
easat-9127	139	21	actions	action	NOUN
easat-9127	139	22	match	match	VERB
easat-9127	139	23	stakeholder	stakeholder	NOUN
easat-9127	139	24	expectations	expectation	NOUN
easat-9127	139	25	[	[	X
easat-9127	139	26	12	12	NUM
easat-9127	139	27	]	]	PUNCT
easat-9127	139	28	.	.	PUNCT
easat-9127	140	1	governance	governance	NOUN
easat-9127	140	2	strategies	strategy	NOUN
easat-9127	140	3	provide	provide	VERB
easat-9127	140	4	structural	structural	ADJ
easat-9127	140	5	stability	stability	NOUN
easat-9127	140	6	in	in	ADP
easat-9127	140	7	markets	market	NOUN
easat-9127	140	8	with	with	ADP
easat-9127	140	9	no	no	DET
easat-9127	140	10	regulatory	regulatory	ADJ
easat-9127	140	11	control	control	NOUN
easat-9127	140	12	[	[	X
easat-9127	140	13	19	19	NUM
easat-9127	140	14	,	,	PUNCT
easat-9127	140	15	20	20	NUM
easat-9127	140	16	]	]	PUNCT
easat-9127	140	17	.	.	PUNCT
easat-9127	141	1	according	accord	VERB
easat-9127	141	2	to	to	ADP
easat-9127	141	3	research	research	NOUN
easat-9127	141	4	,	,	PUNCT
easat-9127	141	5	companies	company	NOUN
easat-9127	141	6	with	with	ADP
easat-9127	141	7	strong	strong	ADJ
easat-9127	141	8	governance	governance	NOUN
easat-9127	141	9	practices	practice	NOUN
easat-9127	141	10	frequently	frequently	ADV
easat-9127	141	11	do	do	VERB
easat-9127	141	12	better	well	ADV
easat-9127	141	13	than	than	ADP
easat-9127	141	14	rivals	rival	NOUN
easat-9127	141	15	in	in	ADP
easat-9127	141	16	unstable	unstable	ADJ
easat-9127	141	17	times	time	NOUN
easat-9127	141	18	,	,	PUNCT
easat-9127	141	19	demonstrating	demonstrate	VERB
easat-9127	141	20	their	their	PRON
easat-9127	141	21	ability	ability	NOUN
easat-9127	141	22	to	to	PART
easat-9127	141	23	withstand	withstand	VERB
easat-9127	141	24	shocks	shock	NOUN
easat-9127	141	25	from	from	ADP
easat-9127	141	26	the	the	DET
easat-9127	141	27	outside	outside	ADJ
easat-9127	141	28	world	world	NOUN
easat-9127	142	1	[	[	X
easat-9127	142	2	6	6	NUM
easat-9127	142	3	,	,	PUNCT
easat-9127	142	4	21	21	NUM
easat-9127	142	5	]	]	PUNCT
easat-9127	142	6	.	.	PUNCT
easat-9127	143	1	additionally	additionally	ADV
easat-9127	143	2	,	,	PUNCT
easat-9127	143	3	adhering	adhere	VERB
easat-9127	143	4	to	to	ADP
easat-9127	143	5	international	international	ADJ
easat-9127	143	6	governance	governance	NOUN
easat-9127	143	7	standards	standard	NOUN
easat-9127	143	8	makes	make	VERB
easat-9127	143	9	it	it	PRON
easat-9127	143	10	easier	easy	ADJ
easat-9127	143	11	to	to	PART
easat-9127	143	12	obtain	obtain	VERB
easat-9127	143	13	foreign	foreign	ADJ
easat-9127	143	14	financing	financing	NOUN
easat-9127	143	15	options	option	NOUN
easat-9127	143	16	,	,	PUNCT
easat-9127	143	17	which	which	PRON
easat-9127	143	18	raises	raise	VERB
easat-9127	143	19	business	business	NOUN
easat-9127	143	20	value	value	NOUN
easat-9127	143	21	and	and	CCONJ
easat-9127	143	22	boosts	boost	VERB
easat-9127	143	23	investor	investor	NOUN
easat-9127	143	24	trust	trust	NOUN
easat-9127	144	1	[	[	X
easat-9127	144	2	9	9	NUM
easat-9127	144	3	]	]	PUNCT
easat-9127	144	4	.	.	PUNCT
easat-9127	145	1	firm	firm	ADJ
easat-9127	145	2	value	value	NOUN
easat-9127	145	3	is	be	AUX
easat-9127	145	4	further	far	ADV
easat-9127	145	5	strengthened	strengthen	VERB
easat-9127	145	6	when	when	SCONJ
easat-9127	145	7	environmental	environmental	ADJ
easat-9127	145	8	,	,	PUNCT
easat-9127	145	9	social	social	ADJ
easat-9127	145	10	,	,	PUNCT
easat-9127	145	11	and	and	CCONJ
easat-9127	145	12	governance	governance	NOUN
easat-9127	145	13	(	(	PUNCT
easat-9127	145	14	esg	esg	PROPN
easat-9127	145	15	)	)	PUNCT
easat-9127	145	16	concepts	concept	NOUN
easat-9127	145	17	are	be	AUX
easat-9127	145	18	incorporated	incorporate	VERB
easat-9127	145	19	into	into	ADP
easat-9127	145	20	governance	governance	NOUN
easat-9127	145	21	policies	policy	NOUN
easat-9127	145	22	[	[	X
easat-9127	145	23	22	22	NUM
easat-9127	145	24	]	]	PUNCT
easat-9127	145	25	.	.	PUNCT
easat-9127	146	1	businesses	business	NOUN
easat-9127	146	2	that	that	PRON
easat-9127	146	3	implement	implement	VERB
easat-9127	146	4	esg	esg	PROPN
easat-9127	146	5	-	-	PUNCT
easat-9127	146	6	aligned	align	VERB
easat-9127	146	7	processes	process	NOUN
easat-9127	146	8	have	have	VERB
easat-9127	146	9	a	a	DET
easat-9127	146	10	better	well	ADJ
easat-9127	146	11	chance	chance	NOUN
easat-9127	146	12	of	of	ADP
easat-9127	146	13	drawing	draw	VERB
easat-9127	146	14	in	in	ADP
easat-9127	146	15	impact	impact	NOUN
easat-9127	146	16	-	-	PUNCT
easat-9127	146	17	driven	drive	VERB
easat-9127	146	18	investors	investor	NOUN
easat-9127	146	19	and	and	CCONJ
easat-9127	146	20	cultivating	cultivate	VERB
easat-9127	146	21	enduring	endure	VERB
easat-9127	146	22	bonds	bond	NOUN
easat-9127	146	23	with	with	ADP
easat-9127	146	24	stakeholders	stakeholder	NOUN
easat-9127	146	25	[	[	X
easat-9127	146	26	23	23	NUM
easat-9127	146	27	]	]	PUNCT
easat-9127	146	28	.	.	PUNCT
easat-9127	147	1	furthermore	furthermore	ADV
easat-9127	147	2	,	,	PUNCT
easat-9127	147	3	companies	company	NOUN
easat-9127	147	4	that	that	PRON
easat-9127	147	5	have	have	VERB
easat-9127	147	6	good	good	ADJ
easat-9127	147	7	governance	governance	NOUN
easat-9127	147	8	are	be	AUX
easat-9127	147	9	better	well	ADJ
easat-9127	147	10	able	able	ADJ
easat-9127	147	11	to	to	PART
easat-9127	147	12	adapt	adapt	VERB
easat-9127	147	13	to	to	ADP
easat-9127	147	14	global	global	ADJ
easat-9127	147	15	sustainability	sustainability	NOUN
easat-9127	147	16	agendas	agenda	NOUN
easat-9127	147	17	,	,	PUNCT
easat-9127	147	18	which	which	PRON
easat-9127	147	19	are	be	AUX
easat-9127	147	20	increasingly	increasingly	ADV
easat-9127	147	21	important	important	ADJ
easat-9127	147	22	to	to	ADP
easat-9127	147	23	investors	investor	NOUN
easat-9127	147	24	and	and	CCONJ
easat-9127	147	25	regulatory	regulatory	ADJ
easat-9127	147	26	agencies	agency	NOUN
easat-9127	147	27	[	[	X
easat-9127	147	28	1	1	NUM
easat-9127	147	29	]	]	PUNCT
easat-9127	147	30	.	.	PUNCT
easat-9127	148	1	4.2	4.2	NUM
easat-9127	148	2	.	.	PUNCT
easat-9127	149	1	managerial	managerial	ADJ
easat-9127	149	2	overconfidence	overconfidence	NOUN
easat-9127	149	3	overconfidence	overconfidence	NOUN
easat-9127	149	4	in	in	ADP
easat-9127	149	5	managers	manager	NOUN
easat-9127	149	6	can	can	AUX
easat-9127	149	7	have	have	VERB
easat-9127	149	8	both	both	CCONJ
easat-9127	149	9	positive	positive	ADJ
easat-9127	149	10	and	and	CCONJ
easat-9127	149	11	negative	negative	ADJ
easat-9127	149	12	effects	effect	NOUN
easat-9127	149	13	on	on	ADP
easat-9127	149	14	an	an	DET
easat-9127	149	15	organisation	organisation	NOUN
easat-9127	149	16	.	.	PUNCT
easat-9127	150	1	on	on	ADP
easat-9127	150	2	the	the	DET
easat-9127	150	3	one	one	NUM
easat-9127	150	4	hand	hand	NOUN
easat-9127	150	5	,	,	PUNCT
easat-9127	150	6	ceos	ceos	NOUN
easat-9127	150	7	with	with	ADP
easat-9127	150	8	a	a	DET
easat-9127	150	9	lot	lot	NOUN
easat-9127	150	10	of	of	ADP
easat-9127	150	11	confidence	confidence	NOUN
easat-9127	150	12	are	be	AUX
easat-9127	150	13	more	more	ADV
easat-9127	150	14	likely	likely	ADJ
easat-9127	150	15	to	to	PART
easat-9127	150	16	start	start	VERB
easat-9127	150	17	ambitious	ambitious	ADJ
easat-9127	150	18	,	,	PUNCT
easat-9127	150	19	high	high	ADJ
easat-9127	150	20	-	-	PUNCT
easat-9127	150	21	risk	risk	NOUN
easat-9127	150	22	ventures	venture	NOUN
easat-9127	150	23	that	that	PRON
easat-9127	150	24	could	could	AUX
easat-9127	150	25	yield	yield	VERB
easat-9127	150	26	significant	significant	ADJ
easat-9127	150	27	profits	profit	NOUN
easat-9127	150	28	[	[	X
easat-9127	150	29	9	9	NUM
easat-9127	150	30	,	,	PUNCT
easat-9127	150	31	24	24	NUM
easat-9127	150	32	]	]	PUNCT
easat-9127	150	33	.	.	PUNCT
easat-9127	151	1	according	accord	VERB
easat-9127	151	2	to	to	ADP
easat-9127	151	3	michelon	michelon	PROPN
easat-9127	151	4	,	,	PUNCT
easat-9127	151	5	et	et	PROPN
easat-9127	151	6	al	al	PROPN
easat-9127	151	7	.	.	PUNCT
easat-9127	152	1	[	[	X
easat-9127	152	2	12	12	NUM
easat-9127	152	3	]	]	PUNCT
easat-9127	152	4	this	this	DET
easat-9127	152	5	confidence	confidence	NOUN
easat-9127	152	6	can	can	AUX
easat-9127	152	7	encourage	encourage	VERB
easat-9127	152	8	strategic	strategic	ADJ
easat-9127	152	9	risk	risk	NOUN
easat-9127	152	10	-	-	PUNCT
easat-9127	152	11	taking	taking	NOUN
easat-9127	152	12	and	and	CCONJ
easat-9127	152	13	innovation	innovation	NOUN
easat-9127	152	14	,	,	PUNCT
easat-9127	152	15	both	both	PRON
easat-9127	152	16	of	of	ADP
easat-9127	152	17	which	which	PRON
easat-9127	152	18	are	be	AUX
easat-9127	152	19	essential	essential	ADJ
easat-9127	152	20	for	for	ADP
easat-9127	152	21	maintaining	maintain	VERB
easat-9127	152	22	competitiveness	competitiveness	NOUN
easat-9127	152	23	in	in	ADP
easat-9127	152	24	rapidly	rapidly	ADV
easat-9127	152	25	evolving	evolve	VERB
easat-9127	152	26	market	market	NOUN
easat-9127	152	27	conditions	condition	NOUN
easat-9127	152	28	.	.	PUNCT
easat-9127	153	1	unchecked	unchecked	ADJ
easat-9127	153	2	overconfidence	overconfidence	NOUN
easat-9127	153	3	,	,	PUNCT
easat-9127	153	4	however	however	ADV
easat-9127	153	5	,	,	PUNCT
easat-9127	153	6	might	might	AUX
easat-9127	153	7	result	result	VERB
easat-9127	153	8	in	in	ADP
easat-9127	153	9	poor	poor	ADJ
easat-9127	153	10	choices	choice	NOUN
easat-9127	153	11	,	,	PUNCT
easat-9127	153	12	including	include	VERB
easat-9127	153	13	investing	invest	VERB
easat-9127	153	14	in	in	ADP
easat-9127	153	15	low	low	ADJ
easat-9127	153	16	-	-	PUNCT
easat-9127	153	17	yield	yield	NOUN
easat-9127	153	18	endeavours	endeavour	NOUN
easat-9127	153	19	or	or	CCONJ
easat-9127	153	20	misestimating	misestimate	VERB
easat-9127	153	21	operational	operational	ADJ
easat-9127	153	22	risks	risk	NOUN
easat-9127	153	23	,	,	PUNCT
easat-9127	153	24	which	which	PRON
easat-9127	153	25	could	could	AUX
easat-9127	153	26	jeopardise	jeopardise	VERB
easat-9127	153	27	financial	financial	ADJ
easat-9127	153	28	stability	stability	NOUN
easat-9127	153	29	[	[	X
easat-9127	153	30	19	19	NUM
easat-9127	153	31	,	,	PUNCT
easat-9127	153	32	25	25	NUM
easat-9127	153	33	,	,	PUNCT
easat-9127	153	34	26	26	NUM
easat-9127	153	35	]	]	PUNCT
easat-9127	153	36	.	.	PUNCT
easat-9127	154	1	this	this	DET
easat-9127	154	2	study	study	NOUN
easat-9127	154	3	emphasises	emphasise	VERB
easat-9127	154	4	how	how	SCONJ
easat-9127	154	5	crucial	crucial	ADJ
easat-9127	154	6	company	company	NOUN
easat-9127	154	7	governance	governance	NOUN
easat-9127	154	8	is	be	AUX
easat-9127	154	9	in	in	ADP
easat-9127	154	10	reducing	reduce	VERB
easat-9127	154	11	the	the	DET
easat-9127	154	12	effects	effect	NOUN
easat-9127	154	13	of	of	ADP
easat-9127	154	14	managerial	managerial	ADJ
easat-9127	154	15	arrogance	arrogance	NOUN
easat-9127	154	16	[	[	X
easat-9127	154	17	10	10	NUM
easat-9127	154	18	]	]	PUNCT
easat-9127	154	19	.	.	PUNCT
easat-9127	155	1	robust	robust	ADJ
easat-9127	155	2	performance	performance	NOUN
easat-9127	155	3	evaluations	evaluation	NOUN
easat-9127	155	4	and	and	CCONJ
easat-9127	155	5	independent	independent	ADJ
easat-9127	155	6	board	board	NOUN
easat-9127	155	7	oversight	oversight	NOUN
easat-9127	155	8	are	be	AUX
easat-9127	155	9	two	two	NUM
easat-9127	155	10	examples	example	NOUN
easat-9127	155	11	of	of	ADP
easat-9127	155	12	effective	effective	ADJ
easat-9127	155	13	governance	governance	NOUN
easat-9127	155	14	measures	measure	NOUN
easat-9127	155	15	that	that	PRON
easat-9127	155	16	assist	assist	VERB
easat-9127	155	17	in	in	ADP
easat-9127	155	18	directing	direct	VERB
easat-9127	155	19	managerial	managerial	ADJ
easat-9127	155	20	behaviour	behaviour	NOUN
easat-9127	155	21	towards	towards	ADP
easat-9127	155	22	long	long	ADJ
easat-9127	155	23	-	-	PUNCT
easat-9127	155	24	term	term	NOUN
easat-9127	155	25	,	,	PUNCT
easat-9127	155	26	valuegenerating	valuegenerate	VERB
easat-9127	155	27	projects	project	NOUN
easat-9127	155	28	[	[	X
easat-9127	155	29	6	6	NUM
easat-9127	155	30	]	]	PUNCT
easat-9127	155	31	.	.	PUNCT
easat-9127	156	1	by	by	ADP
easat-9127	156	2	supporting	support	VERB
easat-9127	156	3	governance	governance	NOUN
easat-9127	156	4	frameworks	framework	NOUN
easat-9127	156	5	and	and	CCONJ
easat-9127	156	6	confirming	confirm	VERB
easat-9127	156	7	executive	executive	ADJ
easat-9127	156	8	decisions	decision	NOUN
easat-9127	156	9	,	,	PUNCT
easat-9127	156	10	audit	audit	NOUN
easat-9127	156	11	quality	quality	NOUN
easat-9127	156	12	also	also	ADV
easat-9127	156	13	makes	make	VERB
easat-9127	156	14	a	a	DET
easat-9127	156	15	substantial	substantial	ADJ
easat-9127	156	16	contribution	contribution	NOUN
easat-9127	156	17	to	to	ADP
easat-9127	156	18	reducing	reduce	VERB
easat-9127	156	19	the	the	DET
easat-9127	156	20	risks	risk	NOUN
easat-9127	156	21	associated	associate	VERB
easat-9127	156	22	with	with	ADP
easat-9127	156	23	overconfidence	overconfidence	NOUN
easat-9127	156	24	[	[	X
easat-9127	156	25	1	1	NUM
easat-9127	156	26	]	]	PUNCT
easat-9127	156	27	.	.	PUNCT
easat-9127	157	1	additionally	additionally	ADV
easat-9127	157	2	,	,	PUNCT
easat-9127	157	3	the	the	DET
easat-9127	157	4	relationship	relationship	NOUN
easat-9127	157	5	between	between	ADP
easat-9127	157	6	sustainability	sustainability	NOUN
easat-9127	157	7	reporting	reporting	NOUN
easat-9127	157	8	and	and	CCONJ
easat-9127	157	9	overconfidence	overconfidence	NOUN
easat-9127	157	10	is	be	AUX
easat-9127	157	11	becoming	become	VERB
easat-9127	157	12	more	more	ADV
easat-9127	157	13	and	and	CCONJ
easat-9127	157	14	more	more	ADV
easat-9127	157	15	significant	significant	ADJ
easat-9127	157	16	.	.	PUNCT
easat-9127	158	1	overconfident	overconfident	ADJ
easat-9127	158	2	managers	manager	NOUN
easat-9127	158	3	can	can	AUX
easat-9127	158	4	boost	boost	VERB
easat-9127	158	5	operational	operational	ADJ
easat-9127	158	6	effectiveness	effectiveness	NOUN
easat-9127	158	7	and	and	CCONJ
easat-9127	158	8	the	the	DET
easat-9127	158	9	2126	2126	NUM
easat-9127	158	10	edelweiss	edelweiss	PROPN
easat-9127	158	11	applied	apply	VERB
easat-9127	158	12	science	science	NOUN
easat-9127	158	13	and	and	CCONJ
easat-9127	158	14	technology	technology	NOUN
easat-9127	158	15	issn	issn	PROPN
easat-9127	158	16	:	:	PUNCT
easat-9127	158	17	2576	2576	NUM
easat-9127	158	18	-	-	SYM
easat-9127	158	19	8484	8484	NUM
easat-9127	158	20	vol	vol	NOUN
easat-9127	158	21	.	.	PROPN
easat-9127	159	1	9	9	NUM
easat-9127	159	2	,	,	PUNCT
easat-9127	159	3	no	no	INTJ
easat-9127	159	4	.	.	NOUN
easat-9127	159	5	7	7	NUM
easat-9127	159	6	:	:	SYM
easat-9127	159	7	2119	2119	NUM
easat-9127	159	8	-	-	SYM
easat-9127	159	9	2128	2128	NUM
easat-9127	159	10	,	,	PUNCT
easat-9127	159	11	2025	2025	NUM
easat-9127	159	12	doi	doi	NOUN
easat-9127	159	13	:	:	PUNCT
easat-9127	159	14	10.55214/2576	10.55214/2576	NUM
easat-9127	159	15	-	-	SYM
easat-9127	159	16	8484.v9i7.9127	8484.v9i7.9127	NUM
easat-9127	159	17	©	©	PROPN
easat-9127	159	18	2025	2025	NUM
easat-9127	159	19	by	by	ADP
easat-9127	159	20	the	the	DET
easat-9127	159	21	authors	author	NOUN
easat-9127	159	22	;	;	PUNCT
easat-9127	159	23	licensee	licensee	PROPN
easat-9127	159	24	learning	learning	PROPN
easat-9127	159	25	gate	gate	PROPN
easat-9127	159	26	company	company	NOUN
easat-9127	159	27	's	's	PART
easat-9127	159	28	reputation	reputation	NOUN
easat-9127	159	29	by	by	ADP
easat-9127	159	30	supporting	support	VERB
easat-9127	159	31	sustainability	sustainability	NOUN
easat-9127	159	32	-	-	PUNCT
easat-9127	159	33	focused	focus	VERB
easat-9127	159	34	initiatives	initiative	NOUN
easat-9127	159	35	[	[	X
easat-9127	159	36	23	23	NUM
easat-9127	159	37	]	]	PUNCT
easat-9127	159	38	.	.	PUNCT
easat-9127	160	1	companies	company	NOUN
easat-9127	160	2	can	can	AUX
easat-9127	160	3	maintain	maintain	VERB
easat-9127	160	4	market	market	NOUN
easat-9127	160	5	relevance	relevance	NOUN
easat-9127	160	6	while	while	SCONJ
easat-9127	160	7	meeting	meet	VERB
easat-9127	160	8	stakeholder	stakeholder	NOUN
easat-9127	160	9	expectations	expectation	NOUN
easat-9127	160	10	and	and	CCONJ
easat-9127	160	11	legal	legal	ADJ
easat-9127	160	12	obligations	obligation	NOUN
easat-9127	160	13	by	by	ADP
easat-9127	160	14	aligning	align	VERB
easat-9127	160	15	with	with	ADP
easat-9127	160	16	global	global	ADJ
easat-9127	160	17	sustainability	sustainability	NOUN
easat-9127	160	18	demands	demand	NOUN
easat-9127	160	19	[	[	X
easat-9127	160	20	1	1	NUM
easat-9127	160	21	]	]	PUNCT
easat-9127	160	22	.	.	PUNCT
easat-9127	161	1	4.3	4.3	NUM
easat-9127	161	2	.	.	PUNCT
easat-9127	161	3	role	role	NOUN
easat-9127	161	4	of	of	ADP
easat-9127	161	5	sustainability	sustainability	NOUN
easat-9127	161	6	reporting	report	VERB
easat-9127	161	7	quality	quality	NOUN
easat-9127	161	8	more	more	ADJ
easat-9127	161	9	and	and	CCONJ
easat-9127	161	10	more	more	ADJ
easat-9127	161	11	people	people	NOUN
easat-9127	161	12	are	be	AUX
easat-9127	161	13	realising	realise	VERB
easat-9127	161	14	how	how	SCONJ
easat-9127	161	15	important	important	ADJ
easat-9127	161	16	sustainability	sustainability	NOUN
easat-9127	161	17	reporting	reporting	NOUN
easat-9127	161	18	is	be	AUX
easat-9127	161	19	for	for	ADP
easat-9127	161	20	improving	improve	VERB
easat-9127	161	21	business	business	NOUN
easat-9127	161	22	success	success	NOUN
easat-9127	161	23	.	.	PUNCT
easat-9127	162	1	esg	esg	NOUN
easat-9127	162	2	commitments	commitment	NOUN
easat-9127	162	3	can	can	AUX
easat-9127	162	4	be	be	AUX
easat-9127	162	5	better	well	ADV
easat-9127	162	6	understood	understand	VERB
easat-9127	162	7	by	by	ADP
easat-9127	162	8	stakeholders	stakeholder	NOUN
easat-9127	162	9	through	through	ADP
easat-9127	162	10	transparent	transparent	ADJ
easat-9127	162	11	and	and	CCONJ
easat-9127	162	12	thorough	thorough	ADJ
easat-9127	162	13	disclosures	disclosure	NOUN
easat-9127	162	14	,	,	PUNCT
easat-9127	162	15	which	which	PRON
easat-9127	162	16	offer	offer	VERB
easat-9127	162	17	crucial	crucial	ADJ
easat-9127	162	18	information	information	NOUN
easat-9127	162	19	to	to	PART
easat-9127	162	20	enable	enable	VERB
easat-9127	162	21	well	well	ADV
easat-9127	162	22	-	-	PUNCT
easat-9127	162	23	informed	inform	VERB
easat-9127	162	24	decision	decision	NOUN
easat-9127	162	25	-	-	PUNCT
easat-9127	162	26	making	making	NOUN
easat-9127	162	27	in	in	ADP
easat-9127	162	28	contemporary	contemporary	ADJ
easat-9127	162	29	financial	financial	ADJ
easat-9127	162	30	markets	market	NOUN
easat-9127	162	31	[	[	X
easat-9127	162	32	12	12	NUM
easat-9127	162	33	]	]	PUNCT
easat-9127	162	34	.	.	PUNCT
easat-9127	163	1	including	include	VERB
easat-9127	163	2	openness	openness	NOUN
easat-9127	163	3	helps	help	VERB
easat-9127	163	4	to	to	PART
easat-9127	163	5	increase	increase	VERB
easat-9127	163	6	trust	trust	NOUN
easat-9127	163	7	across	across	ADP
easat-9127	163	8	many	many	ADJ
easat-9127	163	9	stakeholder	stakeholder	NOUN
easat-9127	163	10	groups	group	NOUN
easat-9127	163	11	,	,	PUNCT
easat-9127	163	12	including	include	VERB
easat-9127	163	13	consumers	consumer	NOUN
easat-9127	163	14	,	,	PUNCT
easat-9127	163	15	investors	investor	NOUN
easat-9127	163	16	,	,	PUNCT
easat-9127	163	17	and	and	CCONJ
easat-9127	163	18	regulators	regulator	NOUN
easat-9127	163	19	,	,	PUNCT
easat-9127	163	20	by	by	ADP
easat-9127	163	21	filling	fill	VERB
easat-9127	163	22	in	in	ADP
easat-9127	163	23	information	information	NOUN
easat-9127	163	24	gaps	gap	NOUN
easat-9127	163	25	[	[	X
easat-9127	163	26	19	19	NUM
easat-9127	163	27	,	,	PUNCT
easat-9127	163	28	27	27	NUM
easat-9127	163	29	]	]	PUNCT
easat-9127	163	30	.	.	PUNCT
easat-9127	164	1	this	this	DET
easat-9127	164	2	study	study	NOUN
easat-9127	164	3	emphasises	emphasise	VERB
easat-9127	164	4	that	that	SCONJ
easat-9127	164	5	the	the	DET
easat-9127	164	6	relationship	relationship	NOUN
easat-9127	164	7	between	between	ADP
easat-9127	164	8	managerial	managerial	ADJ
easat-9127	164	9	overconfidence	overconfidence	NOUN
easat-9127	164	10	and	and	CCONJ
easat-9127	164	11	business	business	NOUN
easat-9127	164	12	value	value	NOUN
easat-9127	164	13	is	be	AUX
easat-9127	164	14	mediated	mediate	VERB
easat-9127	164	15	by	by	ADP
easat-9127	164	16	the	the	DET
easat-9127	164	17	calibre	calibre	NOUN
easat-9127	164	18	of	of	ADP
easat-9127	164	19	sustainability	sustainability	NOUN
easat-9127	164	20	reporting	reporting	NOUN
easat-9127	164	21	.	.	PUNCT
easat-9127	165	1	managers	manager	NOUN
easat-9127	165	2	can	can	AUX
easat-9127	165	3	more	more	ADV
easat-9127	165	4	effectively	effectively	ADV
easat-9127	165	5	communicate	communicate	VERB
easat-9127	165	6	their	their	PRON
easat-9127	165	7	commitment	commitment	NOUN
easat-9127	165	8	to	to	ADP
easat-9127	165	9	moral	moral	ADJ
easat-9127	165	10	behaviour	behaviour	NOUN
easat-9127	165	11	and	and	CCONJ
easat-9127	165	12	social	social	ADJ
easat-9127	165	13	responsibility	responsibility	NOUN
easat-9127	165	14	if	if	SCONJ
easat-9127	165	15	they	they	PRON
easat-9127	165	16	view	view	VERB
easat-9127	165	17	sustainability	sustainability	NOUN
easat-9127	165	18	reporting	reporting	NOUN
easat-9127	165	19	as	as	ADP
easat-9127	165	20	a	a	DET
easat-9127	165	21	strategic	strategic	ADJ
easat-9127	165	22	endeavour	endeavour	NOUN
easat-9127	165	23	[	[	X
easat-9127	165	24	6	6	NUM
easat-9127	165	25	]	]	PUNCT
easat-9127	165	26	.	.	PUNCT
easat-9127	166	1	in	in	ADP
easat-9127	166	2	addition	addition	NOUN
easat-9127	166	3	to	to	ADP
easat-9127	166	4	meeting	meet	VERB
easat-9127	166	5	stakeholder	stakeholder	NOUN
easat-9127	166	6	expectations	expectation	NOUN
easat-9127	166	7	,	,	PUNCT
easat-9127	166	8	well	well	ADV
easat-9127	166	9	-	-	PUNCT
easat-9127	166	10	written	write	VERB
easat-9127	166	11	disclosures	disclosure	NOUN
easat-9127	166	12	strengthen	strengthen	VERB
easat-9127	166	13	a	a	DET
easat-9127	166	14	business	business	NOUN
easat-9127	166	15	's	's	PART
easat-9127	166	16	standing	standing	NOUN
easat-9127	166	17	as	as	ADP
easat-9127	166	18	a	a	DET
easat-9127	166	19	market	market	NOUN
easat-9127	166	20	leader	leader	NOUN
easat-9127	166	21	[	[	X
easat-9127	166	22	1	1	NUM
easat-9127	166	23	]	]	PUNCT
easat-9127	166	24	.	.	PUNCT
easat-9127	167	1	the	the	DET
easat-9127	167	2	significance	significance	NOUN
easat-9127	167	3	of	of	ADP
easat-9127	167	4	efficient	efficient	ADJ
easat-9127	167	5	reporting	reporting	NOUN
easat-9127	167	6	systems	system	NOUN
easat-9127	167	7	is	be	AUX
easat-9127	167	8	highlighted	highlight	VERB
easat-9127	167	9	by	by	ADP
easat-9127	167	10	the	the	DET
easat-9127	167	11	growing	grow	VERB
easat-9127	167	12	focus	focus	NOUN
easat-9127	167	13	on	on	ADP
easat-9127	167	14	sustainability	sustainability	NOUN
easat-9127	167	15	.	.	PUNCT
easat-9127	168	1	according	accord	VERB
easat-9127	168	2	to	to	ADP
easat-9127	168	3	serrano	serrano	NOUN
easat-9127	168	4	,	,	PUNCT
easat-9127	168	5	et	et	PROPN
easat-9127	168	6	al	al	PROPN
easat-9127	168	7	.	.	PUNCT
easat-9127	169	1	[	[	X
easat-9127	169	2	23	23	NUM
easat-9127	169	3	]	]	PUNCT
easat-9127	169	4	companies	company	NOUN
easat-9127	169	5	that	that	PRON
easat-9127	169	6	have	have	VERB
easat-9127	169	7	robust	robust	ADJ
easat-9127	169	8	sustainability	sustainability	NOUN
easat-9127	169	9	disclosure	disclosure	NOUN
easat-9127	169	10	systems	system	NOUN
easat-9127	169	11	are	be	AUX
easat-9127	169	12	more	more	ADV
easat-9127	169	13	likely	likely	ADJ
easat-9127	169	14	to	to	PART
easat-9127	169	15	attract	attract	VERB
easat-9127	169	16	impact	impact	NOUN
easat-9127	169	17	-	-	PUNCT
easat-9127	169	18	driven	drive	VERB
easat-9127	169	19	investors	investor	NOUN
easat-9127	169	20	,	,	PUNCT
easat-9127	169	21	comply	comply	VERB
easat-9127	169	22	with	with	ADP
easat-9127	169	23	regulatory	regulatory	ADJ
easat-9127	169	24	requirements	requirement	NOUN
easat-9127	169	25	,	,	PUNCT
easat-9127	169	26	and	and	CCONJ
easat-9127	169	27	establish	establish	VERB
easat-9127	169	28	themselves	themselves	PRON
easat-9127	169	29	as	as	ADP
easat-9127	169	30	pioneers	pioneer	NOUN
easat-9127	169	31	in	in	ADP
easat-9127	169	32	sustainable	sustainable	ADJ
easat-9127	169	33	development	development	NOUN
easat-9127	169	34	.	.	PUNCT
easat-9127	170	1	additionally	additionally	ADV
easat-9127	170	2	,	,	PUNCT
easat-9127	170	3	sustainability	sustainability	NOUN
easat-9127	170	4	reporting	reporting	NOUN
easat-9127	170	5	provides	provide	VERB
easat-9127	170	6	a	a	DET
easat-9127	170	7	framework	framework	NOUN
easat-9127	170	8	for	for	ADP
easat-9127	170	9	ongoing	ongoing	ADJ
easat-9127	170	10	improvement	improvement	NOUN
easat-9127	170	11	that	that	PRON
easat-9127	170	12	enables	enable	VERB
easat-9127	170	13	businesses	business	NOUN
easat-9127	170	14	to	to	PART
easat-9127	170	15	recognise	recognise	VERB
easat-9127	170	16	and	and	CCONJ
easat-9127	170	17	resolve	resolve	VERB
easat-9127	170	18	operational	operational	ADJ
easat-9127	170	19	inefficiencies	inefficiency	NOUN
easat-9127	170	20	[	[	X
easat-9127	170	21	1	1	NUM
easat-9127	170	22	]	]	PUNCT
easat-9127	170	23	.	.	PUNCT
easat-9127	171	1	4.4	4.4	NUM
easat-9127	171	2	.	.	PUNCT
easat-9127	171	3	moderator	moderator	NOUN
easat-9127	171	4	of	of	ADP
easat-9127	171	5	audit	audit	NOUN
easat-9127	171	6	quality	quality	NOUN
easat-9127	171	7	high	high	ADJ
easat-9127	171	8	-	-	PUNCT
easat-9127	171	9	quality	quality	NOUN
easat-9127	171	10	audits	audits	NOUN
easat-9127	171	11	are	be	AUX
easat-9127	171	12	essential	essential	ADJ
easat-9127	171	13	to	to	ADP
easat-9127	171	14	strengthening	strengthen	VERB
easat-9127	171	15	the	the	DET
easat-9127	171	16	influence	influence	NOUN
easat-9127	171	17	of	of	ADP
easat-9127	171	18	executive	executive	ADJ
easat-9127	171	19	overconfidence	overconfidence	NOUN
easat-9127	171	20	and	and	CCONJ
easat-9127	171	21	corporate	corporate	ADJ
easat-9127	171	22	governance	governance	NOUN
easat-9127	171	23	on	on	ADP
easat-9127	171	24	firm	firm	ADJ
easat-9127	171	25	performance	performance	NOUN
easat-9127	171	26	.	.	PUNCT
easat-9127	172	1	thorough	thorough	ADJ
easat-9127	172	2	audits	audits	NOUN
easat-9127	172	3	enhance	enhance	VERB
easat-9127	172	4	credibility	credibility	NOUN
easat-9127	172	5	and	and	CCONJ
easat-9127	172	6	transparency	transparency	NOUN
easat-9127	172	7	by	by	ADP
easat-9127	172	8	verifying	verify	VERB
easat-9127	172	9	the	the	DET
easat-9127	172	10	accuracy	accuracy	NOUN
easat-9127	172	11	of	of	ADP
easat-9127	172	12	financial	financial	ADJ
easat-9127	172	13	and	and	CCONJ
easat-9127	172	14	non	non	ADJ
easat-9127	172	15	-	-	ADJ
easat-9127	172	16	financial	financial	ADJ
easat-9127	172	17	disclosures	disclosure	NOUN
easat-9127	172	18	[	[	X
easat-9127	172	19	19	19	NUM
easat-9127	172	20	]	]	PUNCT
easat-9127	172	21	.	.	PUNCT
easat-9127	173	1	this	this	DET
easat-9127	173	2	process	process	NOUN
easat-9127	173	3	reduces	reduce	VERB
easat-9127	173	4	information	information	NOUN
easat-9127	173	5	asymmetry	asymmetry	NOUN
easat-9127	173	6	,	,	PUNCT
easat-9127	173	7	supports	support	VERB
easat-9127	173	8	market	market	NOUN
easat-9127	173	9	stability	stability	NOUN
easat-9127	173	10	and	and	CCONJ
easat-9127	173	11	increases	increase	VERB
easat-9127	173	12	investor	investor	NOUN
easat-9127	173	13	confidence	confidence	NOUN
easat-9127	173	14	[	[	X
easat-9127	173	15	12	12	NUM
easat-9127	173	16	]	]	PUNCT
easat-9127	173	17	.	.	PUNCT
easat-9127	174	1	greater	great	ADJ
easat-9127	174	2	credibility	credibility	NOUN
easat-9127	174	3	is	be	AUX
easat-9127	174	4	frequently	frequently	ADV
easat-9127	174	5	attained	attain	VERB
easat-9127	174	6	by	by	ADP
easat-9127	174	7	businesses	business	NOUN
easat-9127	174	8	audited	audit	VERB
easat-9127	174	9	by	by	ADP
easat-9127	174	10	big	big	ADJ
easat-9127	174	11	four	four	NUM
easat-9127	174	12	accounting	accounting	NOUN
easat-9127	174	13	firms	firm	NOUN
easat-9127	174	14	,	,	PUNCT
easat-9127	174	15	leading	lead	VERB
easat-9127	174	16	to	to	ADP
easat-9127	174	17	greater	great	ADJ
easat-9127	174	18	firm	firm	ADJ
easat-9127	174	19	valuations	valuation	NOUN
easat-9127	174	20	and	and	CCONJ
easat-9127	174	21	more	more	ADV
easat-9127	174	22	solid	solid	ADJ
easat-9127	174	23	stakeholder	stakeholder	NOUN
easat-9127	174	24	relationships	relationship	NOUN
easat-9127	174	25	[	[	X
easat-9127	174	26	9	9	NUM
easat-9127	174	27	]	]	PUNCT
easat-9127	174	28	.	.	PUNCT
easat-9127	175	1	furthermore	furthermore	ADV
easat-9127	175	2	,	,	PUNCT
easat-9127	175	3	by	by	ADP
easat-9127	175	4	guaranteeing	guarantee	VERB
easat-9127	175	5	conformity	conformity	NOUN
easat-9127	175	6	to	to	ADP
easat-9127	175	7	moral	moral	ADJ
easat-9127	175	8	standards	standard	NOUN
easat-9127	175	9	and	and	CCONJ
easat-9127	175	10	statutory	statutory	ADJ
easat-9127	175	11	requirements	requirement	NOUN
easat-9127	175	12	,	,	PUNCT
easat-9127	175	13	high	high	ADJ
easat-9127	175	14	audit	audit	NOUN
easat-9127	175	15	quality	quality	NOUN
easat-9127	175	16	contributes	contribute	VERB
easat-9127	175	17	to	to	ADP
easat-9127	175	18	the	the	DET
easat-9127	175	19	strengthening	strengthening	NOUN
easat-9127	175	20	of	of	ADP
easat-9127	175	21	governance	governance	NOUN
easat-9127	175	22	frameworks	framework	NOUN
easat-9127	175	23	[	[	X
easat-9127	175	24	1	1	NUM
easat-9127	175	25	]	]	PUNCT
easat-9127	175	26	.	.	PUNCT
easat-9127	176	1	these	these	DET
easat-9127	176	2	results	result	NOUN
easat-9127	176	3	imply	imply	VERB
easat-9127	176	4	that	that	SCONJ
easat-9127	176	5	better	well	ADJ
easat-9127	176	6	company	company	NOUN
easat-9127	176	7	outcomes	outcome	NOUN
easat-9127	176	8	are	be	AUX
easat-9127	176	9	supported	support	VERB
easat-9127	176	10	by	by	ADP
easat-9127	176	11	the	the	DET
easat-9127	176	12	interplay	interplay	NOUN
easat-9127	176	13	between	between	ADP
easat-9127	176	14	auditing	auditing	NOUN
easat-9127	176	15	and	and	CCONJ
easat-9127	176	16	governance	governance	NOUN
easat-9127	177	1	[	[	X
easat-9127	177	2	6	6	NUM
easat-9127	177	3	]	]	PUNCT
easat-9127	177	4	.	.	PUNCT
easat-9127	178	1	furthermore	furthermore	ADV
easat-9127	178	2	,	,	PUNCT
easat-9127	178	3	there	there	PRON
easat-9127	178	4	is	be	VERB
easat-9127	178	5	a	a	DET
easat-9127	178	6	strong	strong	ADJ
easat-9127	178	7	association	association	NOUN
easat-9127	178	8	between	between	ADP
easat-9127	178	9	sustainability	sustainability	NOUN
easat-9127	178	10	reporting	reporting	NOUN
easat-9127	178	11	and	and	CCONJ
easat-9127	178	12	audit	audit	NOUN
easat-9127	178	13	quality	quality	NOUN
easat-9127	178	14	.	.	PUNCT
easat-9127	179	1	thorough	thorough	ADJ
easat-9127	179	2	audits	audits	NOUN
easat-9127	179	3	improve	improve	VERB
easat-9127	179	4	the	the	DET
easat-9127	179	5	quality	quality	NOUN
easat-9127	179	6	of	of	ADP
easat-9127	179	7	sustainability	sustainability	NOUN
easat-9127	179	8	disclosures	disclosure	NOUN
easat-9127	179	9	and	and	CCONJ
easat-9127	179	10	enable	enable	VERB
easat-9127	179	11	organisations	organisation	NOUN
easat-9127	179	12	to	to	PART
easat-9127	179	13	better	well	ADV
easat-9127	179	14	communicate	communicate	VERB
easat-9127	179	15	their	their	PRON
easat-9127	179	16	esg	esg	NOUN
easat-9127	179	17	pledges	pledge	NOUN
easat-9127	179	18	to	to	ADP
easat-9127	179	19	stakeholders	stakeholder	NOUN
easat-9127	179	20	[	[	X
easat-9127	179	21	23	23	NUM
easat-9127	179	22	]	]	PUNCT
easat-9127	179	23	.	.	PUNCT
easat-9127	180	1	building	build	VERB
easat-9127	180	2	long	long	ADJ
easat-9127	180	3	-	-	PUNCT
easat-9127	180	4	term	term	NOUN
easat-9127	180	5	stakeholder	stakeholder	NOUN
easat-9127	180	6	confidence	confidence	NOUN
easat-9127	180	7	and	and	CCONJ
easat-9127	180	8	encouraging	encourage	VERB
easat-9127	180	9	sustainable	sustainable	ADJ
easat-9127	180	10	corporate	corporate	ADJ
easat-9127	180	11	growth	growth	NOUN
easat-9127	180	12	require	require	VERB
easat-9127	180	13	consistent	consistent	ADJ
easat-9127	180	14	sustainability	sustainability	NOUN
easat-9127	180	15	reporting	reporting	NOUN
easat-9127	180	16	and	and	CCONJ
easat-9127	180	17	auditing	auditing	NOUN
easat-9127	180	18	standards	standard	NOUN
easat-9127	180	19	[	[	X
easat-9127	180	20	1	1	NUM
easat-9127	180	21	]	]	PUNCT
easat-9127	180	22	.	.	PUNCT
easat-9127	181	1	4.5	4.5	NUM
easat-9127	181	2	.	.	PUNCT
easat-9127	182	1	emerging	emerge	VERB
easat-9127	182	2	market	market	NOUN
easat-9127	182	3	implications	implication	NOUN
easat-9127	182	4	for	for	ADP
easat-9127	182	5	businesses	business	NOUN
easat-9127	182	6	working	work	VERB
easat-9127	182	7	in	in	ADP
easat-9127	182	8	emerging	emerge	VERB
easat-9127	182	9	markets	market	NOUN
easat-9127	182	10	,	,	PUNCT
easat-9127	182	11	the	the	DET
easat-9127	182	12	study	study	NOUN
easat-9127	182	13	's	's	PART
easat-9127	182	14	findings	finding	NOUN
easat-9127	182	15	provide	provide	VERB
easat-9127	182	16	insightful	insightful	ADJ
easat-9127	182	17	information	information	NOUN
easat-9127	182	18	.	.	PUNCT
easat-9127	183	1	corporate	corporate	ADJ
easat-9127	183	2	governance	governance	NOUN
easat-9127	183	3	and	and	CCONJ
easat-9127	183	4	audit	audit	NOUN
easat-9127	183	5	quality	quality	NOUN
easat-9127	183	6	are	be	AUX
easat-9127	183	7	crucial	crucial	ADJ
easat-9127	183	8	tools	tool	NOUN
easat-9127	183	9	for	for	ADP
easat-9127	183	10	promoting	promote	VERB
easat-9127	183	11	market	market	NOUN
easat-9127	183	12	stability	stability	NOUN
easat-9127	183	13	in	in	ADP
easat-9127	183	14	regions	region	NOUN
easat-9127	183	15	with	with	ADP
easat-9127	183	16	inadequate	inadequate	ADJ
easat-9127	183	17	regulatory	regulatory	ADJ
easat-9127	183	18	oversight	oversight	NOUN
easat-9127	183	19	[	[	X
easat-9127	183	20	6	6	NUM
easat-9127	183	21	]	]	PUNCT
easat-9127	183	22	.	.	PUNCT
easat-9127	184	1	according	accord	VERB
easat-9127	184	2	to	to	ADP
easat-9127	184	3	francis	francis	PROPN
easat-9127	184	4	[	[	X
easat-9127	184	5	19	19	NUM
easat-9127	184	6	]	]	X
easat-9127	184	7	emerging	emerge	VERB
easat-9127	184	8	markets	market	NOUN
easat-9127	184	9	frequently	frequently	ADV
easat-9127	184	10	face	face	VERB
easat-9127	184	11	unique	unique	ADJ
easat-9127	184	12	difficulties	difficulty	NOUN
easat-9127	184	13	,	,	PUNCT
easat-9127	184	14	such	such	ADJ
easat-9127	184	15	as	as	ADP
easat-9127	184	16	increased	increase	VERB
easat-9127	184	17	information	information	NOUN
easat-9127	184	18	asymmetry	asymmetry	NOUN
easat-9127	184	19	and	and	CCONJ
easat-9127	184	20	macroeconomic	macroeconomic	ADJ
easat-9127	184	21	unpredictability	unpredictability	NOUN
easat-9127	184	22	.	.	PUNCT
easat-9127	185	1	businesses	business	NOUN
easat-9127	185	2	can	can	AUX
easat-9127	185	3	better	well	ADV
easat-9127	185	4	handle	handle	VERB
easat-9127	185	5	these	these	DET
easat-9127	185	6	problems	problem	NOUN
easat-9127	185	7	,	,	PUNCT
easat-9127	185	8	foster	foster	ADJ
easat-9127	185	9	organisational	organisational	ADJ
easat-9127	185	10	resilience	resilience	NOUN
easat-9127	185	11	,	,	PUNCT
easat-9127	185	12	and	and	CCONJ
easat-9127	185	13	preserve	preserve	VERB
easat-9127	185	14	investor	investor	NOUN
easat-9127	185	15	trust	trust	NOUN
easat-9127	185	16	by	by	ADP
easat-9127	185	17	implementing	implement	VERB
easat-9127	185	18	strong	strong	ADJ
easat-9127	185	19	governance	governance	NOUN
easat-9127	185	20	systems	system	NOUN
easat-9127	185	21	and	and	CCONJ
easat-9127	185	22	sound	sound	ADJ
easat-9127	185	23	audit	audit	NOUN
easat-9127	185	24	procedures	procedure	NOUN
easat-9127	185	25	[	[	X
easat-9127	185	26	1	1	NUM
easat-9127	185	27	]	]	PUNCT
easat-9127	185	28	.	.	PUNCT
easat-9127	186	1	additionally	additionally	ADV
easat-9127	186	2	,	,	PUNCT
easat-9127	186	3	companies	company	NOUN
easat-9127	186	4	can	can	AUX
easat-9127	186	5	enhance	enhance	VERB
easat-9127	186	6	cross	cross	ADJ
easat-9127	186	7	-	-	ADJ
easat-9127	186	8	border	border	ADJ
easat-9127	186	9	investment	investment	NOUN
easat-9127	186	10	collaborations	collaboration	NOUN
easat-9127	186	11	and	and	CCONJ
easat-9127	186	12	open	open	VERB
easat-9127	186	13	up	up	ADP
easat-9127	186	14	international	international	ADJ
easat-9127	186	15	collaboration	collaboration	NOUN
easat-9127	186	16	prospects	prospect	NOUN
easat-9127	186	17	by	by	ADP
easat-9127	186	18	aligning	align	VERB
easat-9127	186	19	with	with	ADP
easat-9127	186	20	global	global	ADJ
easat-9127	186	21	sustainability	sustainability	NOUN
easat-9127	186	22	frameworks	framework	NOUN
easat-9127	186	23	[	[	X
easat-9127	186	24	23	23	NUM
easat-9127	186	25	]	]	PUNCT
easat-9127	186	26	.	.	PUNCT
easat-9127	187	1	2127	2127	NUM
easat-9127	187	2	edelweiss	edelweiss	PROPN
easat-9127	187	3	applied	apply	VERB
easat-9127	187	4	science	science	NOUN
easat-9127	187	5	and	and	CCONJ
easat-9127	187	6	technology	technology	NOUN
easat-9127	187	7	issn	issn	PROPN
easat-9127	187	8	:	:	PUNCT
easat-9127	187	9	2576	2576	NUM
easat-9127	187	10	-	-	SYM
easat-9127	187	11	8484	8484	NUM
easat-9127	187	12	vol	vol	NOUN
easat-9127	187	13	.	.	PROPN
easat-9127	188	1	9	9	NUM
easat-9127	188	2	,	,	PUNCT
easat-9127	188	3	no	no	INTJ
easat-9127	188	4	.	.	NOUN
easat-9127	188	5	7	7	NUM
easat-9127	188	6	:	:	SYM
easat-9127	188	7	2119	2119	NUM
easat-9127	188	8	-	-	SYM
easat-9127	188	9	2128	2128	NUM
easat-9127	188	10	,	,	PUNCT
easat-9127	188	11	2025	2025	NUM
easat-9127	188	12	doi	doi	NOUN
easat-9127	188	13	:	:	PUNCT
easat-9127	188	14	10.55214/2576	10.55214/2576	NUM
easat-9127	188	15	-	-	SYM
easat-9127	188	16	8484.v9i7.9127	8484.v9i7.9127	NUM
easat-9127	188	17	©	©	PROPN
easat-9127	188	18	2025	2025	NUM
easat-9127	188	19	by	by	ADP
easat-9127	188	20	the	the	DET
easat-9127	188	21	authors	author	NOUN
easat-9127	188	22	;	;	PUNCT
easat-9127	188	23	licensee	licensee	PROPN
easat-9127	188	24	learning	learning	NOUN
easat-9127	188	25	gate	gate	NOUN
easat-9127	188	26	5	5	NUM
easat-9127	188	27	.	.	PUNCT
easat-9127	188	28	conclusion	conclusion	NOUN
easat-9127	188	29	this	this	DET
easat-9127	188	30	study	study	NOUN
easat-9127	188	31	highlights	highlight	VERB
easat-9127	188	32	the	the	DET
easat-9127	188	33	crucial	crucial	ADJ
easat-9127	188	34	connection	connection	NOUN
easat-9127	188	35	between	between	ADP
easat-9127	188	36	corporate	corporate	ADJ
easat-9127	188	37	governance	governance	NOUN
easat-9127	188	38	,	,	PUNCT
easat-9127	188	39	management	management	NOUN
easat-9127	188	40	arrogance	arrogance	NOUN
easat-9127	188	41	,	,	PUNCT
easat-9127	188	42	sustainability	sustainability	NOUN
easat-9127	188	43	reporting	reporting	NOUN
easat-9127	188	44	quality	quality	NOUN
easat-9127	188	45	,	,	PUNCT
easat-9127	188	46	and	and	CCONJ
easat-9127	188	47	audit	audit	NOUN
easat-9127	188	48	quality	quality	NOUN
easat-9127	188	49	that	that	PRON
easat-9127	188	50	influences	influence	VERB
easat-9127	188	51	business	business	NOUN
easat-9127	188	52	performance	performance	NOUN
easat-9127	188	53	.	.	PUNCT
easat-9127	189	1	transparency	transparency	NOUN
easat-9127	189	2	is	be	AUX
easat-9127	189	3	increased	increase	VERB
easat-9127	189	4	,	,	PUNCT
easat-9127	189	5	risks	risk	NOUN
easat-9127	189	6	are	be	AUX
easat-9127	189	7	reduced	reduce	VERB
easat-9127	189	8	,	,	PUNCT
easat-9127	189	9	and	and	CCONJ
easat-9127	189	10	managerial	managerial	ADJ
easat-9127	189	11	choices	choice	NOUN
easat-9127	189	12	are	be	AUX
easat-9127	189	13	in	in	ADP
easat-9127	189	14	line	line	NOUN
easat-9127	189	15	with	with	ADP
easat-9127	189	16	shareholder	shareholder	NOUN
easat-9127	189	17	expectations	expectation	NOUN
easat-9127	189	18	thanks	thank	NOUN
easat-9127	189	19	to	to	ADP
easat-9127	189	20	strong	strong	ADJ
easat-9127	189	21	governance	governance	NOUN
easat-9127	189	22	and	and	CCONJ
easat-9127	189	23	trustworthy	trustworthy	ADJ
easat-9127	189	24	auditing	auditing	NOUN
easat-9127	189	25	procedures	procedure	NOUN
easat-9127	189	26	,	,	PUNCT
easat-9127	189	27	particularly	particularly	ADV
easat-9127	189	28	in	in	ADP
easat-9127	189	29	emerging	emerge	VERB
easat-9127	189	30	economies	economy	NOUN
easat-9127	189	31	.	.	PUNCT
easat-9127	190	1	overconfidence	overconfidence	NOUN
easat-9127	190	2	among	among	ADP
easat-9127	190	3	managers	manager	NOUN
easat-9127	190	4	can	can	AUX
easat-9127	190	5	encourage	encourage	VERB
easat-9127	190	6	strategic	strategic	ADJ
easat-9127	190	7	development	development	NOUN
easat-9127	190	8	and	and	CCONJ
easat-9127	190	9	innovation	innovation	NOUN
easat-9127	190	10	if	if	SCONJ
easat-9127	190	11	it	it	PRON
easat-9127	190	12	is	be	AUX
easat-9127	190	13	properly	properly	ADV
easat-9127	190	14	controlled	control	VERB
easat-9127	190	15	.	.	PUNCT
easat-9127	191	1	concurrently	concurrently	ADV
easat-9127	191	2	,	,	PUNCT
easat-9127	191	3	sustainability	sustainability	NOUN
easat-9127	191	4	reporting	reporting	NOUN
easat-9127	191	5	fosters	foster	VERB
easat-9127	191	6	alignment	alignment	NOUN
easat-9127	191	7	with	with	ADP
easat-9127	191	8	global	global	ADJ
easat-9127	191	9	esg	esg	PROPN
easat-9127	191	10	guidelines	guideline	NOUN
easat-9127	191	11	and	and	CCONJ
easat-9127	191	12	increases	increase	VERB
easat-9127	191	13	stakeholder	stakeholder	PROPN
easat-9127	191	14	trust	trust	PROPN
easat-9127	191	15	.	.	PUNCT
easat-9127	192	1	the	the	DET
easat-9127	192	2	findings	finding	NOUN
easat-9127	192	3	demonstrate	demonstrate	VERB
easat-9127	192	4	that	that	SCONJ
easat-9127	192	5	a	a	DET
easat-9127	192	6	solid	solid	ADJ
easat-9127	192	7	basis	basis	NOUN
easat-9127	192	8	for	for	ADP
easat-9127	192	9	sustained	sustained	ADJ
easat-9127	192	10	organisational	organisational	ADJ
easat-9127	192	11	competitiveness	competitiveness	NOUN
easat-9127	192	12	and	and	CCONJ
easat-9127	192	13	resilience	resilience	NOUN
easat-9127	192	14	is	be	AUX
easat-9127	192	15	created	create	VERB
easat-9127	192	16	by	by	ADP
easat-9127	192	17	integrating	integrate	VERB
easat-9127	192	18	these	these	DET
easat-9127	192	19	elements	element	NOUN
easat-9127	192	20	.	.	PUNCT
easat-9127	193	1	businesses	business	NOUN
easat-9127	193	2	that	that	PRON
easat-9127	193	3	adopt	adopt	VERB
easat-9127	193	4	this	this	DET
easat-9127	193	5	integrated	integrate	VERB
easat-9127	193	6	strategy	strategy	NOUN
easat-9127	193	7	have	have	VERB
easat-9127	193	8	a	a	DET
easat-9127	193	9	better	well	ADJ
easat-9127	193	10	chance	chance	NOUN
easat-9127	193	11	of	of	ADP
easat-9127	193	12	luring	lure	VERB
easat-9127	193	13	investors	investor	NOUN
easat-9127	193	14	,	,	PUNCT
easat-9127	193	15	navigating	navigate	VERB
easat-9127	193	16	erratic	erratic	ADJ
easat-9127	193	17	market	market	NOUN
easat-9127	193	18	situations	situation	NOUN
easat-9127	193	19	,	,	PUNCT
easat-9127	193	20	and	and	CCONJ
easat-9127	193	21	seeing	see	VERB
easat-9127	193	22	long	long	ADJ
easat-9127	193	23	-	-	PUNCT
easat-9127	193	24	term	term	NOUN
easat-9127	193	25	,	,	PUNCT
easat-9127	193	26	steady	steady	ADJ
easat-9127	193	27	growth	growth	NOUN
easat-9127	193	28	.	.	PUNCT
easat-9127	194	1	adopting	adopt	VERB
easat-9127	194	2	these	these	DET
easat-9127	194	3	tactics	tactic	NOUN
easat-9127	194	4	becomes	become	VERB
easat-9127	194	5	more	more	ADV
easat-9127	194	6	crucial	crucial	ADJ
easat-9127	194	7	as	as	SCONJ
easat-9127	194	8	global	global	ADJ
easat-9127	194	9	markets	market	NOUN
easat-9127	194	10	continue	continue	VERB
easat-9127	194	11	to	to	PART
easat-9127	194	12	change	change	VERB
easat-9127	194	13	in	in	ADP
easat-9127	194	14	order	order	NOUN
easat-9127	194	15	to	to	PART
easat-9127	194	16	succeed	succeed	VERB
easat-9127	194	17	in	in	ADP
easat-9127	194	18	a	a	DET
easat-9127	194	19	dynamic	dynamic	ADJ
easat-9127	194	20	and	and	CCONJ
easat-9127	194	21	open	open	ADJ
easat-9127	194	22	economic	economic	ADJ
easat-9127	194	23	environment	environment	NOUN
easat-9127	194	24	.	.	PUNCT
easat-9127	195	1	future	future	ADJ
easat-9127	195	2	studies	study	NOUN
easat-9127	195	3	are	be	AUX
easat-9127	195	4	urged	urge	VERB
easat-9127	195	5	to	to	PART
easat-9127	195	6	expand	expand	VERB
easat-9127	195	7	on	on	ADP
easat-9127	195	8	these	these	DET
easat-9127	195	9	results	result	NOUN
easat-9127	195	10	by	by	ADP
easat-9127	195	11	looking	look	VERB
easat-9127	195	12	at	at	ADP
easat-9127	195	13	factors	factor	NOUN
easat-9127	195	14	unique	unique	ADJ
easat-9127	195	15	to	to	ADP
easat-9127	195	16	a	a	DET
easat-9127	195	17	certain	certain	ADJ
easat-9127	195	18	industry	industry	NOUN
easat-9127	195	19	and	and	CCONJ
easat-9127	195	20	utilising	utilise	VERB
easat-9127	195	21	new	new	ADJ
easat-9127	195	22	technology	technology	NOUN
easat-9127	195	23	.	.	PUNCT
easat-9127	196	1	transparency	transparency	NOUN
easat-9127	196	2	:	:	PUNCT
easat-9127	196	3	the	the	DET
easat-9127	196	4	authors	author	NOUN
easat-9127	196	5	confirm	confirm	VERB
easat-9127	196	6	that	that	SCONJ
easat-9127	196	7	the	the	DET
easat-9127	196	8	manuscript	manuscript	NOUN
easat-9127	196	9	is	be	AUX
easat-9127	196	10	an	an	DET
easat-9127	196	11	honest	honest	ADJ
easat-9127	196	12	,	,	PUNCT
easat-9127	196	13	accurate	accurate	ADJ
easat-9127	196	14	,	,	PUNCT
easat-9127	196	15	and	and	CCONJ
easat-9127	196	16	transparent	transparent	ADJ
easat-9127	196	17	account	account	NOUN
easat-9127	196	18	of	of	ADP
easat-9127	196	19	the	the	DET
easat-9127	196	20	study	study	NOUN
easat-9127	196	21	;	;	PUNCT
easat-9127	196	22	that	that	SCONJ
easat-9127	196	23	no	no	DET
easat-9127	196	24	vital	vital	ADJ
easat-9127	196	25	features	feature	NOUN
easat-9127	196	26	of	of	ADP
easat-9127	196	27	the	the	DET
easat-9127	196	28	study	study	NOUN
easat-9127	196	29	have	have	AUX
easat-9127	196	30	been	be	AUX
easat-9127	196	31	omitted	omit	VERB
easat-9127	196	32	;	;	PUNCT
easat-9127	196	33	and	and	CCONJ
easat-9127	196	34	that	that	SCONJ
easat-9127	196	35	any	any	DET
easat-9127	196	36	discrepancies	discrepancy	NOUN
easat-9127	196	37	from	from	ADP
easat-9127	196	38	the	the	DET
easat-9127	196	39	study	study	NOUN
easat-9127	196	40	as	as	SCONJ
easat-9127	196	41	planned	plan	VERB
easat-9127	196	42	have	have	AUX
easat-9127	196	43	been	be	AUX
easat-9127	196	44	explained	explain	VERB
easat-9127	196	45	.	.	PUNCT
easat-9127	197	1	this	this	DET
easat-9127	197	2	study	study	NOUN
easat-9127	197	3	followed	follow	VERB
easat-9127	197	4	all	all	DET
easat-9127	197	5	ethical	ethical	ADJ
easat-9127	197	6	practices	practice	NOUN
easat-9127	197	7	during	during	ADP
easat-9127	197	8	writing	writing	NOUN
easat-9127	197	9	.	.	PUNCT
easat-9127	198	1	copyright	copyright	NOUN
easat-9127	198	2	:	:	PUNCT
easat-9127	198	3	©	©	PROPN
easat-9127	198	4	2025	2025	NUM
easat-9127	198	5	by	by	ADP
easat-9127	198	6	the	the	DET
easat-9127	198	7	authors	author	NOUN
easat-9127	198	8	.	.	PUNCT
easat-9127	199	1	this	this	DET
easat-9127	199	2	open	open	ADJ
easat-9127	199	3	-	-	PUNCT
easat-9127	199	4	access	access	NOUN
easat-9127	199	5	article	article	NOUN
easat-9127	199	6	is	be	AUX
easat-9127	199	7	distributed	distribute	VERB
easat-9127	199	8	under	under	ADP
easat-9127	199	9	the	the	DET
easat-9127	199	10	terms	term	NOUN
easat-9127	199	11	and	and	CCONJ
easat-9127	199	12	conditions	condition	NOUN
easat-9127	199	13	of	of	ADP
easat-9127	199	14	the	the	DET
easat-9127	199	15	creative	creative	ADJ
easat-9127	199	16	commons	common	NOUN
easat-9127	199	17	attribution	attribution	NOUN
easat-9127	199	18	(	(	PUNCT
easat-9127	199	19	cc	cc	NOUN
easat-9127	199	20	by	by	ADP
easat-9127	199	21	)	)	PUNCT
easat-9127	199	22	license	license	NOUN
easat-9127	199	23	(	(	PUNCT
easat-9127	199	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-9127	199	25	)	)	PUNCT
easat-9127	199	26	.	.	PUNCT
easat-9127	200	1	references	reference	NOUN
easat-9127	200	2	[	[	X
easat-9127	200	3	1	1	X
easat-9127	200	4	]	]	PUNCT
easat-9127	200	5	s.	s.	PROPN
easat-9127	200	6	wahyuningrum	wahyuningrum	PROPN
easat-9127	200	7	,	,	PUNCT
easat-9127	200	8	r.	r.	PROPN
easat-9127	200	9	robiyanto	robiyanto	NOUN
easat-9127	200	10	,	,	PUNCT
easat-9127	200	11	and	and	CCONJ
easat-9127	200	12	d.	d.	PROPN
easat-9127	200	13	perdana	perdana	PROPN
easat-9127	200	14	,	,	PUNCT
easat-9127	200	15	"	"	PUNCT
easat-9127	200	16	impact	impact	NOUN
easat-9127	200	17	of	of	ADP
easat-9127	200	18	esg	esg	NOUN
easat-9127	200	19	principles	principle	NOUN
easat-9127	200	20	on	on	ADP
easat-9127	200	21	firm	firm	ADJ
easat-9127	200	22	valuation	valuation	NOUN
easat-9127	200	23	in	in	ADP
easat-9127	200	24	emerging	emerge	VERB
easat-9127	200	25	markets	market	NOUN
easat-9127	200	26	,	,	PUNCT
easat-9127	200	27	"	"	PUNCT
easat-9127	200	28	journal	journal	NOUN
easat-9127	200	29	of	of	ADP
easat-9127	200	30	cleaner	clean	ADJ
easat-9127	200	31	production	production	NOUN
easat-9127	200	32	,	,	PUNCT
easat-9127	200	33	vol	vol	NOUN
easat-9127	200	34	.	.	PROPN
easat-9127	200	35	374	374	NUM
easat-9127	200	36	,	,	PUNCT
easat-9127	200	37	p.	p.	NOUN
easat-9127	200	38	133908	133908	NUM
easat-9127	200	39	,	,	PUNCT
easat-9127	200	40	2023	2023	NUM
easat-9127	200	41	.	.	PUNCT
easat-9127	201	1	[	[	X
easat-9127	201	2	2	2	X
easat-9127	201	3	]	]	PUNCT
easat-9127	201	4	s.	s.	PROPN
easat-9127	201	5	worokinasih	worokinasih	PROPN
easat-9127	201	6	and	and	CCONJ
easat-9127	201	7	a.	a.	NOUN
easat-9127	201	8	zaini	zaini	PROPN
easat-9127	201	9	,	,	PUNCT
easat-9127	201	10	"	"	PUNCT
easat-9127	201	11	corporate	corporate	ADJ
easat-9127	201	12	governance	governance	NOUN
easat-9127	201	13	and	and	CCONJ
easat-9127	201	14	transparency	transparency	NOUN
easat-9127	201	15	:	:	PUNCT
easat-9127	201	16	evidence	evidence	NOUN
easat-9127	201	17	from	from	ADP
easat-9127	201	18	indonesian	indonesian	ADJ
easat-9127	201	19	smes	sme	NOUN
easat-9127	201	20	,	,	PUNCT
easat-9127	201	21	"	"	PUNCT
easat-9127	201	22	journal	journal	NOUN
easat-9127	201	23	of	of	ADP
easat-9127	201	24	corporate	corporate	ADJ
easat-9127	201	25	governance	governance	NOUN
easat-9127	201	26	,	,	PUNCT
easat-9127	201	27	vol	vol	NOUN
easat-9127	201	28	.	.	PROPN
easat-9127	201	29	18	18	NUM
easat-9127	201	30	,	,	PUNCT
easat-9127	201	31	no	no	INTJ
easat-9127	201	32	.	.	NOUN
easat-9127	201	33	2	2	NUM
easat-9127	201	34	,	,	PUNCT
easat-9127	201	35	pp	pp	ADJ
easat-9127	201	36	.	.	PUNCT
easat-9127	202	1	152	152	NUM
easat-9127	202	2	-	-	SYM
easat-9127	202	3	165	165	NUM
easat-9127	202	4	,	,	PUNCT
easat-9127	202	5	2020	2020	NUM
easat-9127	202	6	.	.	PUNCT
easat-9127	203	1	[	[	X
easat-9127	203	2	3	3	NUM
easat-9127	203	3	]	]	PUNCT
easat-9127	203	4	a.	a.	NOUN
easat-9127	203	5	klettner	klettner	NOUN
easat-9127	203	6	,	,	PUNCT
easat-9127	203	7	t.	t.	PROPN
easat-9127	203	8	clarke	clarke	PROPN
easat-9127	203	9	,	,	PUNCT
easat-9127	203	10	and	and	CCONJ
easat-9127	203	11	m.	m.	NOUN
easat-9127	203	12	boersma	boersma	PROPN
easat-9127	203	13	,	,	PUNCT
easat-9127	203	14	"	"	PUNCT
easat-9127	203	15	the	the	DET
easat-9127	203	16	governance	governance	NOUN
easat-9127	203	17	of	of	ADP
easat-9127	203	18	corporate	corporate	ADJ
easat-9127	203	19	sustainability	sustainability	NOUN
easat-9127	203	20	:	:	PUNCT
easat-9127	203	21	empirical	empirical	ADJ
easat-9127	203	22	insights	insight	NOUN
easat-9127	203	23	into	into	ADP
easat-9127	203	24	the	the	DET
easat-9127	203	25	development	development	NOUN
easat-9127	203	26	,	,	PUNCT
easat-9127	203	27	leadership	leadership	NOUN
easat-9127	203	28	and	and	CCONJ
easat-9127	203	29	implementation	implementation	NOUN
easat-9127	203	30	of	of	ADP
easat-9127	203	31	responsible	responsible	ADJ
easat-9127	203	32	business	business	NOUN
easat-9127	203	33	strategy	strategy	NOUN
easat-9127	203	34	,	,	PUNCT
easat-9127	203	35	"	"	PUNCT
easat-9127	203	36	journal	journal	NOUN
easat-9127	203	37	of	of	ADP
easat-9127	203	38	business	business	NOUN
easat-9127	203	39	ethics	ethic	NOUN
easat-9127	203	40	,	,	PUNCT
easat-9127	203	41	vol	vol	NOUN
easat-9127	203	42	.	.	PROPN
easat-9127	203	43	122	122	NUM
easat-9127	203	44	,	,	PUNCT
easat-9127	203	45	no	no	INTJ
easat-9127	203	46	.	.	NOUN
easat-9127	203	47	1	1	NUM
easat-9127	203	48	,	,	PUNCT
easat-9127	203	49	pp	pp	ADJ
easat-9127	203	50	.	.	PUNCT
easat-9127	204	1	145	145	NUM
easat-9127	204	2	-	-	SYM
easat-9127	204	3	165	165	NUM
easat-9127	204	4	,	,	PUNCT
easat-9127	204	5	2014	2014	NUM
easat-9127	204	6	.	.	PUNCT
easat-9127	205	1	[	[	X
easat-9127	205	2	4	4	X
easat-9127	205	3	]	]	PUNCT
easat-9127	205	4	m.	m.	NOUN
easat-9127	205	5	adebayo	adebayo	PROPN
easat-9127	205	6	,	,	PUNCT
easat-9127	205	7	a.	a.	PROPN
easat-9127	205	8	b.	b.	PROPN
easat-9127	205	9	ibrahim	ibrahim	PROPN
easat-9127	205	10	,	,	PUNCT
easat-9127	205	11	b.	b.	PROPN
easat-9127	205	12	yusuf	yusuf	PROPN
easat-9127	205	13	,	,	PUNCT
easat-9127	205	14	and	and	CCONJ
easat-9127	205	15	i.	i.	PROPN
easat-9127	205	16	omah	omah	PROPN
easat-9127	205	17	,	,	PUNCT
easat-9127	205	18	"	"	PUNCT
easat-9127	205	19	good	good	ADJ
easat-9127	205	20	corporate	corporate	ADJ
easat-9127	205	21	governance	governance	NOUN
easat-9127	205	22	and	and	CCONJ
easat-9127	205	23	organisational	organisational	ADJ
easat-9127	205	24	performance	performance	NOUN
easat-9127	205	25	:	:	PUNCT
easat-9127	205	26	an	an	DET
easat-9127	205	27	empirical	empirical	ADJ
easat-9127	205	28	analysis	analysis	NOUN
easat-9127	205	29	,	,	PUNCT
easat-9127	205	30	"	"	PUNCT
easat-9127	205	31	international	international	ADJ
easat-9127	205	32	journal	journal	NOUN
easat-9127	205	33	of	of	ADP
easat-9127	205	34	humanities	humanity	NOUN
easat-9127	205	35	and	and	CCONJ
easat-9127	205	36	social	social	ADJ
easat-9127	205	37	science	science	NOUN
easat-9127	205	38	,	,	PUNCT
easat-9127	205	39	vol	vol	NOUN
easat-9127	205	40	.	.	PROPN
easat-9127	205	41	4	4	NUM
easat-9127	205	42	,	,	PUNCT
easat-9127	205	43	no	no	INTJ
easat-9127	205	44	.	.	NOUN
easat-9127	205	45	7	7	NUM
easat-9127	205	46	,	,	PUNCT
easat-9127	205	47	pp	pp	ADJ
easat-9127	205	48	.	.	PUNCT
easat-9127	206	1	170	170	NUM
easat-9127	206	2	-	-	SYM
easat-9127	206	3	178	178	NUM
easat-9127	206	4	,	,	PUNCT
easat-9127	206	5	2014	2014	NUM
easat-9127	206	6	.	.	PUNCT
easat-9127	207	1	[	[	X
easat-9127	207	2	5	5	X
easat-9127	207	3	]	]	PUNCT
easat-9127	207	4	e.	e.	PROPN
easat-9127	207	5	a.	a.	PROPN
easat-9127	207	6	angwaomaodoko	angwaomaodoko	PROPN
easat-9127	207	7	,	,	PUNCT
easat-9127	207	8	"	"	PUNCT
easat-9127	207	9	corporate	corporate	ADJ
easat-9127	207	10	governance	governance	NOUN
easat-9127	207	11	and	and	CCONJ
easat-9127	207	12	firm	firm	ADJ
easat-9127	207	13	performance	performance	NOUN
easat-9127	207	14	:	:	PUNCT
easat-9127	207	15	investigating	investigate	VERB
easat-9127	207	16	the	the	DET
easat-9127	207	17	impact	impact	NOUN
easat-9127	207	18	of	of	ADP
easat-9127	207	19	governance	governance	NOUN
easat-9127	207	20	structures	structure	NOUN
easat-9127	207	21	on	on	ADP
easat-9127	207	22	economic	economic	ADJ
easat-9127	207	23	outcome	outcome	NOUN
easat-9127	207	24	,	,	PUNCT
easat-9127	207	25	"	"	PUNCT
easat-9127	207	26	path	path	NOUN
easat-9127	207	27	of	of	ADP
easat-9127	207	28	science	science	NOUN
easat-9127	207	29	,	,	PUNCT
easat-9127	207	30	vol	vol	NOUN
easat-9127	207	31	.	.	PROPN
easat-9127	207	32	10	10	NUM
easat-9127	207	33	,	,	PUNCT
easat-9127	207	34	no	no	INTJ
easat-9127	207	35	.	.	NOUN
easat-9127	207	36	12	12	NUM
easat-9127	207	37	,	,	PUNCT
easat-9127	207	38	pp	pp	ADJ
easat-9127	207	39	.	.	PUNCT
easat-9127	208	1	1001	1001	NUM
easat-9127	208	2	-	-	SYM
easat-9127	208	3	1011	1011	NUM
easat-9127	208	4	,	,	PUNCT
easat-9127	208	5	2025	2025	NUM
easat-9127	208	6	.	.	PUNCT
easat-9127	209	1	[	[	X
easat-9127	209	2	6	6	NUM
easat-9127	209	3	]	]	PUNCT
easat-9127	209	4	s.	s.	PROPN
easat-9127	209	5	hermuningsih	hermuningsih	PROPN
easat-9127	209	6	,	,	PUNCT
easat-9127	209	7	h.	h.	PROPN
easat-9127	209	8	kusuma	kusuma	PROPN
easat-9127	209	9	,	,	PUNCT
easat-9127	209	10	and	and	CCONJ
easat-9127	209	11	r.	r.	PROPN
easat-9127	209	12	a.	a.	PROPN
easat-9127	209	13	cahyarifida	cahyarifida	PROPN
easat-9127	209	14	,	,	PUNCT
easat-9127	209	15	"	"	PUNCT
easat-9127	209	16	corporate	corporate	ADJ
easat-9127	209	17	governance	governance	NOUN
easat-9127	209	18	and	and	CCONJ
easat-9127	209	19	firm	firm	ADJ
easat-9127	209	20	performance	performance	NOUN
easat-9127	209	21	:	:	PUNCT
easat-9127	209	22	an	an	DET
easat-9127	209	23	empirical	empirical	ADJ
easat-9127	209	24	study	study	NOUN
easat-9127	209	25	from	from	ADP
easat-9127	209	26	indonesian	indonesian	ADJ
easat-9127	209	27	manufacturing	manufacturing	NOUN
easat-9127	209	28	firms	firm	NOUN
easat-9127	209	29	,	,	PUNCT
easat-9127	209	30	"	"	PUNCT
easat-9127	209	31	the	the	DET
easat-9127	209	32	journal	journal	NOUN
easat-9127	209	33	of	of	ADP
easat-9127	209	34	asian	asian	ADJ
easat-9127	209	35	finance	finance	NOUN
easat-9127	209	36	,	,	PUNCT
easat-9127	209	37	economics	economic	NOUN
easat-9127	209	38	and	and	CCONJ
easat-9127	209	39	business	business	NOUN
easat-9127	209	40	vol	vol	NOUN
easat-9127	209	41	.	.	PROPN
easat-9127	210	1	7	7	NUM
easat-9127	210	2	,	,	PUNCT
easat-9127	210	3	no	no	INTJ
easat-9127	210	4	.	.	NOUN
easat-9127	210	5	11	11	NUM
easat-9127	210	6	,	,	PUNCT
easat-9127	210	7	pp	pp	ADJ
easat-9127	210	8	.	.	PUNCT
easat-9127	211	1	827–834	827–834	NUM
easat-9127	211	2	,	,	PUNCT
easat-9127	211	3	2020	2020	NUM
easat-9127	211	4	.	.	PUNCT
easat-9127	212	1	https://doi.org/10.13106/jafeb.2020.vol7.no11.827	https://doi.org/10.13106/jafeb.2020.vol7.no11.827	X
easat-9127	213	1	[	[	X
easat-9127	213	2	7	7	NUM
easat-9127	213	3	]	]	PUNCT
easat-9127	213	4	a.	a.	NOUN
easat-9127	213	5	arianpoor	arianpoor	PROPN
easat-9127	213	6	,	,	PUNCT
easat-9127	213	7	r.	r.	PROPN
easat-9127	213	8	moosavi	moosavi	PROPN
easat-9127	213	9	,	,	PUNCT
easat-9127	213	10	and	and	CCONJ
easat-9127	213	11	a.	a.	NOUN
easat-9127	213	12	gholipour	gholipour	NOUN
easat-9127	213	13	,	,	PUNCT
easat-9127	213	14	"	"	PUNCT
easat-9127	213	15	board	board	NOUN
easat-9127	213	16	characteristics	characteristic	NOUN
easat-9127	213	17	and	and	CCONJ
easat-9127	213	18	firm	firm	ADJ
easat-9127	213	19	performance	performance	NOUN
easat-9127	213	20	:	:	PUNCT
easat-9127	213	21	insights	insight	NOUN
easat-9127	213	22	from	from	ADP
easat-9127	213	23	emerging	emerge	VERB
easat-9127	213	24	economies	economy	NOUN
easat-9127	213	25	,	,	PUNCT
easat-9127	213	26	"	"	PUNCT
easat-9127	213	27	emerging	emerge	VERB
easat-9127	213	28	markets	market	NOUN
easat-9127	213	29	review	review	VERB
easat-9127	213	30	,	,	PUNCT
easat-9127	213	31	vol	vol	NOUN
easat-9127	213	32	.	.	PROPN
easat-9127	213	33	55	55	NUM
easat-9127	213	34	,	,	PUNCT
easat-9127	213	35	p.	p.	NOUN
easat-9127	213	36	100789	100789	NUM
easat-9127	213	37	,	,	PUNCT
easat-9127	213	38	2023	2023	NUM
easat-9127	213	39	.	.	PUNCT
easat-9127	214	1	[	[	X
easat-9127	214	2	8	8	NUM
easat-9127	214	3	]	]	X
easat-9127	214	4	f.-s	f.-s	PROPN
easat-9127	214	5	.	.	PUNCT
easat-9127	215	1	tsai	tsai	PROPN
easat-9127	215	2	,	,	PUNCT
easat-9127	215	3	c.-h	c.-h	PROPN
easat-9127	215	4	.	.	PUNCT
easat-9127	216	1	lin	lin	PROPN
easat-9127	216	2	,	,	PUNCT
easat-9127	216	3	j.	j.	PROPN
easat-9127	216	4	l.	l.	PROPN
easat-9127	216	5	lin	lin	PROPN
easat-9127	216	6	,	,	PUNCT
easat-9127	216	7	i.	i.	PROPN
easat-9127	216	8	p.	p.	PROPN
easat-9127	216	9	lu	lu	PROPN
easat-9127	216	10	,	,	PUNCT
easat-9127	216	11	and	and	CCONJ
easat-9127	216	12	a.	a.	NOUN
easat-9127	216	13	nugroho	nugroho	NOUN
easat-9127	216	14	,	,	PUNCT
easat-9127	216	15	"	"	PUNCT
easat-9127	216	16	generational	generational	ADJ
easat-9127	216	17	diversity	diversity	NOUN
easat-9127	216	18	,	,	PUNCT
easat-9127	216	19	overconfidence	overconfidence	NOUN
easat-9127	216	20	and	and	CCONJ
easat-9127	216	21	decision	decision	NOUN
easat-9127	216	22	-	-	PUNCT
easat-9127	216	23	making	making	NOUN
easat-9127	216	24	in	in	ADP
easat-9127	216	25	family	family	NOUN
easat-9127	216	26	business	business	NOUN
easat-9127	216	27	:	:	PUNCT
easat-9127	216	28	a	a	DET
easat-9127	216	29	knowledge	knowledge	NOUN
easat-9127	216	30	heterogeneity	heterogeneity	NOUN
easat-9127	216	31	perspective	perspective	NOUN
easat-9127	216	32	,	,	PUNCT
easat-9127	216	33	"	"	PUNCT
easat-9127	216	34	asia	asia	PROPN
easat-9127	216	35	pacific	pacific	PROPN
easat-9127	216	36	management	management	PROPN
easat-9127	216	37	review	review	PROPN
easat-9127	216	38	,	,	PUNCT
easat-9127	216	39	vol	vol	NOUN
easat-9127	216	40	.	.	PROPN
easat-9127	216	41	23	23	NUM
easat-9127	216	42	,	,	PUNCT
easat-9127	216	43	no	no	INTJ
easat-9127	216	44	.	.	NOUN
easat-9127	216	45	1	1	NUM
easat-9127	216	46	,	,	PUNCT
easat-9127	216	47	pp	pp	ADJ
easat-9127	216	48	.	.	PUNCT
easat-9127	217	1	53	53	NUM
easat-9127	217	2	-	-	SYM
easat-9127	217	3	59	59	NUM
easat-9127	217	4	,	,	PUNCT
easat-9127	217	5	2018	2018	NUM
easat-9127	217	6	.	.	PUNCT
easat-9127	218	1	https://doi.org/10.1016/j.apmrv.2017.02.001	https://doi.org/10.1016/j.apmrv.2017.02.001	PROPN
easat-9127	219	1	[	[	X
easat-9127	219	2	9	9	NUM
easat-9127	219	3	]	]	PUNCT
easat-9127	219	4	d.	d.	PROPN
easat-9127	219	5	hirshleifer	hirshleifer	PROPN
easat-9127	219	6	,	,	PUNCT
easat-9127	219	7	a.	a.	NOUN
easat-9127	219	8	low	low	PROPN
easat-9127	219	9	,	,	PUNCT
easat-9127	219	10	and	and	CCONJ
easat-9127	219	11	s.	s.	PROPN
easat-9127	219	12	h.	h.	PROPN
easat-9127	219	13	teoh	teoh	PROPN
easat-9127	219	14	,	,	PUNCT
easat-9127	219	15	"	"	PUNCT
easat-9127	219	16	are	be	AUX
easat-9127	219	17	overconfident	overconfident	ADJ
easat-9127	219	18	ceos	ceos	NOUN
easat-9127	219	19	better	well	ADJ
easat-9127	219	20	innovators	innovator	NOUN
easat-9127	219	21	?	?	PUNCT
easat-9127	219	22	,	,	PUNCT
easat-9127	219	23	"	"	PUNCT
easat-9127	219	24	the	the	DET
easat-9127	219	25	journal	journal	NOUN
easat-9127	219	26	of	of	ADP
easat-9127	219	27	finance	finance	NOUN
easat-9127	219	28	,	,	PUNCT
easat-9127	219	29	vol	vol	NOUN
easat-9127	219	30	.	.	PROPN
easat-9127	219	31	67	67	NUM
easat-9127	219	32	,	,	PUNCT
easat-9127	219	33	no	no	INTJ
easat-9127	219	34	.	.	NOUN
easat-9127	219	35	4	4	NUM
easat-9127	219	36	,	,	PUNCT
easat-9127	219	37	pp	pp	ADJ
easat-9127	219	38	.	.	PUNCT
easat-9127	220	1	1457	1457	NUM
easat-9127	220	2	-	-	SYM
easat-9127	220	3	1498	1498	NUM
easat-9127	220	4	,	,	PUNCT
easat-9127	220	5	2012	2012	NUM
easat-9127	220	6	.	.	PUNCT
easat-9127	221	1	https://doi.org/10.1111/j.1540-6261.2012.01753.x	https://doi.org/10.1111/j.1540-6261.2012.01753.x	NOUN
easat-9127	222	1	[	[	X
easat-9127	222	2	10	10	NUM
easat-9127	222	3	]	]	PUNCT
easat-9127	222	4	t.	t.	PROPN
easat-9127	222	5	f.	f.	PROPN
easat-9127	222	6	guluma	guluma	PROPN
easat-9127	222	7	,	,	PUNCT
easat-9127	222	8	"	"	PUNCT
easat-9127	222	9	the	the	DET
easat-9127	222	10	impact	impact	NOUN
easat-9127	222	11	of	of	ADP
easat-9127	222	12	corporate	corporate	ADJ
easat-9127	222	13	governance	governance	NOUN
easat-9127	222	14	measures	measure	NOUN
easat-9127	222	15	on	on	ADP
easat-9127	222	16	firm	firm	ADJ
easat-9127	222	17	performance	performance	NOUN
easat-9127	222	18	:	:	PUNCT
easat-9127	222	19	the	the	DET
easat-9127	222	20	influences	influence	NOUN
easat-9127	222	21	of	of	ADP
easat-9127	222	22	managerial	managerial	ADJ
easat-9127	222	23	overconfidence	overconfidence	NOUN
easat-9127	222	24	,	,	PUNCT
easat-9127	222	25	"	"	PUNCT
easat-9127	222	26	future	future	ADJ
easat-9127	222	27	business	business	NOUN
easat-9127	222	28	journal	journal	NOUN
easat-9127	222	29	,	,	PUNCT
easat-9127	222	30	vol	vol	NOUN
easat-9127	222	31	.	.	PROPN
easat-9127	222	32	7	7	NUM
easat-9127	222	33	,	,	PUNCT
easat-9127	222	34	no	no	INTJ
easat-9127	222	35	.	.	NOUN
easat-9127	222	36	1	1	NUM
easat-9127	222	37	,	,	PUNCT
easat-9127	222	38	p.	p.	NOUN
easat-9127	222	39	50	50	NUM
easat-9127	222	40	,	,	PUNCT
easat-9127	222	41	2021	2021	NUM
easat-9127	222	42	.	.	PUNCT
easat-9127	223	1	https://doi.org/10.1186/s43093-021-00093-6	https://doi.org/10.1186/s43093-021-00093-6	X
easat-9127	224	1	[	[	X
easat-9127	224	2	11	11	NUM
easat-9127	224	3	]	]	PUNCT
easat-9127	224	4	a.	a.	PROPN
easat-9127	224	5	erben	erben	PROPN
easat-9127	224	6	yavuz	yavuz	PROPN
easat-9127	224	7	,	,	PUNCT
easat-9127	224	8	b.	b.	PROPN
easat-9127	224	9	e.	e.	PROPN
easat-9127	224	10	kocaman	kocaman	PROPN
easat-9127	224	11	,	,	PUNCT
easat-9127	224	12	m.	m.	NOUN
easat-9127	224	13	doğan	doğan	PROPN
easat-9127	224	14	,	,	PUNCT
easat-9127	224	15	a.	a.	NOUN
easat-9127	224	16	hazar	hazar	PROPN
easat-9127	224	17	,	,	PUNCT
easat-9127	224	18	ş	ş	X
easat-9127	224	19	.	.	PUNCT
easat-9127	224	20	babuşcu	babuşcu	PROPN
easat-9127	224	21	,	,	PUNCT
easat-9127	224	22	and	and	CCONJ
easat-9127	224	23	r.	r.	PROPN
easat-9127	224	24	sutbayeva	sutbayeva	PROPN
easat-9127	224	25	,	,	PUNCT
easat-9127	224	26	"	"	PUNCT
easat-9127	224	27	the	the	DET
easat-9127	224	28	impact	impact	NOUN
easat-9127	224	29	of	of	ADP
easat-9127	224	30	corporate	corporate	ADJ
easat-9127	224	31	governance	governance	NOUN
easat-9127	224	32	on	on	ADP
easat-9127	224	33	sustainability	sustainability	NOUN
easat-9127	224	34	disclosures	disclosure	NOUN
easat-9127	224	35	:	:	PUNCT
easat-9127	224	36	a	a	DET
easat-9127	224	37	comparison	comparison	NOUN
easat-9127	224	38	from	from	ADP
easat-9127	224	39	the	the	DET
easat-9127	224	40	perspective	perspective	NOUN
easat-9127	224	41	of	of	ADP
easat-9127	224	42	financial	financial	ADJ
easat-9127	224	43	and	and	CCONJ
easat-9127	224	44	non	non	ADJ
easat-9127	224	45	-	-	ADJ
easat-9127	224	46	financial	financial	ADJ
easat-9127	224	47	firms	firm	NOUN
easat-9127	224	48	,	,	PUNCT
easat-9127	224	49	"	"	PUNCT
easat-9127	224	50	sustainability	sustainability	NOUN
easat-9127	224	51	,	,	PUNCT
easat-9127	224	52	vol	vol	NOUN
easat-9127	224	53	.	.	PROPN
easat-9127	224	54	16	16	NUM
easat-9127	224	55	,	,	PUNCT
easat-9127	224	56	no	no	INTJ
easat-9127	224	57	.	.	NOUN
easat-9127	224	58	19	19	NUM
easat-9127	224	59	,	,	PUNCT
easat-9127	224	60	p.	p.	NOUN
easat-9127	224	61	8400	8400	NUM
easat-9127	224	62	,	,	PUNCT
easat-9127	224	63	2024	2024	NUM
easat-9127	224	64	.	.	PUNCT
easat-9127	224	65	https://doi.org/10.3390/su16198400	https://doi.org/10.3390/su16198400	X
easat-9127	225	1	[	[	X
easat-9127	225	2	12	12	NUM
easat-9127	225	3	]	]	X
easat-9127	225	4	g.	g.	PROPN
easat-9127	225	5	michelon	michelon	PROPN
easat-9127	225	6	,	,	PUNCT
easat-9127	225	7	s.	s.	PROPN
easat-9127	225	8	pilonato	pilonato	PROPN
easat-9127	225	9	,	,	PUNCT
easat-9127	225	10	and	and	CCONJ
easat-9127	225	11	f.	f.	PROPN
easat-9127	225	12	ricceri	ricceri	PROPN
easat-9127	225	13	,	,	PUNCT
easat-9127	225	14	"	"	PUNCT
easat-9127	225	15	sustainability	sustainability	NOUN
easat-9127	225	16	disclosure	disclosure	NOUN
easat-9127	225	17	and	and	CCONJ
easat-9127	225	18	reputation	reputation	NOUN
easat-9127	225	19	:	:	PUNCT
easat-9127	225	20	evidence	evidence	NOUN
easat-9127	225	21	from	from	ADP
easat-9127	225	22	the	the	DET
easat-9127	225	23	european	european	ADJ
easat-9127	225	24	markets	market	NOUN
easat-9127	225	25	,	,	PUNCT
easat-9127	225	26	"	"	PUNCT
easat-9127	225	27	journal	journal	NOUN
easat-9127	225	28	of	of	ADP
easat-9127	225	29	business	business	NOUN
easat-9127	225	30	ethics	ethic	NOUN
easat-9127	225	31	,	,	PUNCT
easat-9127	225	32	vol	vol	NOUN
easat-9127	225	33	.	.	PROPN
easat-9127	225	34	145	145	NUM
easat-9127	225	35	,	,	PUNCT
easat-9127	225	36	no	no	INTJ
easat-9127	225	37	.	.	NOUN
easat-9127	225	38	3	3	NUM
easat-9127	225	39	,	,	PUNCT
easat-9127	225	40	pp	pp	ADJ
easat-9127	225	41	.	.	PUNCT
easat-9127	226	1	469	469	NUM
easat-9127	226	2	-	-	NUM
easat-9127	226	3	491	491	NUM
easat-9127	226	4	,	,	PUNCT
easat-9127	226	5	2015	2015	NUM
easat-9127	226	6	.	.	PUNCT
easat-9127	227	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-9127	227	2	https://doi.org/10.13106/jafeb.2020.vol7.no11.827	https://doi.org/10.13106/jafeb.2020.vol7.no11.827	PROPN
easat-9127	227	3	https://doi.org/10.1016/j.apmrv.2017.02.001	https://doi.org/10.1016/j.apmrv.2017.02.001	PROPN
easat-9127	227	4	https://doi.org/10.1111/j.1540-6261.2012.01753.x	https://doi.org/10.1111/j.1540-6261.2012.01753.x	NOUN
easat-9127	227	5	https://doi.org/10.1186/s43093-021-00093-6	https://doi.org/10.1186/s43093-021-00093-6	NUM
easat-9127	227	6	https://doi.org/10.3390/su16198400	https://doi.org/10.3390/su16198400	NUM
easat-9127	227	7	2128	2128	NUM
easat-9127	227	8	edelweiss	edelweiss	PROPN
easat-9127	227	9	applied	apply	VERB
easat-9127	227	10	science	science	NOUN
easat-9127	227	11	and	and	CCONJ
easat-9127	227	12	technology	technology	NOUN
easat-9127	227	13	issn	issn	PROPN
easat-9127	227	14	:	:	PUNCT
easat-9127	227	15	2576	2576	NUM
easat-9127	227	16	-	-	SYM
easat-9127	227	17	8484	8484	NUM
easat-9127	227	18	vol	vol	NOUN
easat-9127	227	19	.	.	PROPN
easat-9127	227	20	9	9	NUM
easat-9127	227	21	,	,	PUNCT
easat-9127	227	22	no	no	INTJ
easat-9127	227	23	.	.	NOUN
easat-9127	227	24	7	7	NUM
easat-9127	227	25	:	:	SYM
easat-9127	227	26	2119	2119	NUM
easat-9127	227	27	-	-	SYM
easat-9127	227	28	2128	2128	NUM
easat-9127	227	29	,	,	PUNCT
easat-9127	227	30	2025	2025	NUM
easat-9127	227	31	doi	doi	NOUN
easat-9127	227	32	:	:	PUNCT
easat-9127	227	33	10.55214/2576	10.55214/2576	NUM
easat-9127	227	34	-	-	SYM
easat-9127	227	35	8484.v9i7.9127	8484.v9i7.9127	NUM
easat-9127	227	36	©	©	PROPN
easat-9127	227	37	2025	2025	NUM
easat-9127	227	38	by	by	ADP
easat-9127	227	39	the	the	DET
easat-9127	227	40	authors	author	NOUN
easat-9127	227	41	;	;	PUNCT
easat-9127	227	42	licensee	licensee	PROPN
easat-9127	227	43	learning	learning	NOUN
easat-9127	227	44	gate	gate	NOUN
easat-9127	228	1	[	[	X
easat-9127	228	2	13	13	NUM
easat-9127	228	3	]	]	PUNCT
easat-9127	228	4	r.	r.	PROPN
easat-9127	228	5	anwar	anwar	PROPN
easat-9127	228	6	and	and	CCONJ
easat-9127	228	7	j.	j.	PROPN
easat-9127	228	8	a.	a.	PROPN
easat-9127	228	9	malik	malik	PROPN
easat-9127	228	10	,	,	PUNCT
easat-9127	228	11	"	"	PUNCT
easat-9127	228	12	when	when	SCONJ
easat-9127	228	13	does	do	AUX
easat-9127	228	14	corporate	corporate	ADJ
easat-9127	228	15	social	social	ADJ
easat-9127	228	16	responsibility	responsibility	NOUN
easat-9127	228	17	disclosure	disclosure	NOUN
easat-9127	228	18	affect	affect	VERB
easat-9127	228	19	investment	investment	NOUN
easat-9127	228	20	efficiency	efficiency	NOUN
easat-9127	228	21	?	?	PUNCT
easat-9127	229	1	a	a	DET
easat-9127	229	2	new	new	ADJ
easat-9127	229	3	answer	answer	NOUN
easat-9127	229	4	to	to	ADP
easat-9127	229	5	an	an	DET
easat-9127	229	6	old	old	ADJ
easat-9127	229	7	question	question	NOUN
easat-9127	229	8	,	,	PUNCT
easat-9127	229	9	"	"	PUNCT
easat-9127	229	10	sage	sage	NOUN
easat-9127	229	11	open	open	ADJ
easat-9127	229	12	,	,	PUNCT
easat-9127	229	13	vol	vol	NOUN
easat-9127	229	14	.	.	PROPN
easat-9127	229	15	10	10	NUM
easat-9127	229	16	,	,	PUNCT
easat-9127	229	17	no	no	INTJ
easat-9127	229	18	.	.	NOUN
easat-9127	229	19	2	2	NUM
easat-9127	229	20	,	,	PUNCT
easat-9127	229	21	p.	p.	NOUN
easat-9127	229	22	2158244020931121	2158244020931121	NUM
easat-9127	229	23	,	,	PUNCT
easat-9127	229	24	2020	2020	NUM
easat-9127	229	25	.	.	PUNCT
easat-9127	230	1	https://doi.org/10.1177/2158244020931121	https://doi.org/10.1177/2158244020931121	ADJ
easat-9127	231	1	[	[	X
easat-9127	231	2	14	14	NUM
easat-9127	231	3	]	]	X
easat-9127	231	4	l.	l.	PROPN
easat-9127	231	5	whetman	whetman	PROPN
easat-9127	231	6	,	,	PUNCT
easat-9127	231	7	"	"	PUNCT
easat-9127	231	8	the	the	DET
easat-9127	231	9	impact	impact	NOUN
easat-9127	231	10	of	of	ADP
easat-9127	231	11	sustainability	sustainability	NOUN
easat-9127	231	12	reporting	report	VERB
easat-9127	231	13	on	on	ADP
easat-9127	231	14	firm	firm	ADJ
easat-9127	231	15	profitability	profitability	NOUN
easat-9127	231	16	,	,	PUNCT
easat-9127	231	17	"	"	PUNCT
easat-9127	231	18	undergraduate	undergraduate	ADJ
easat-9127	231	19	economic	economic	ADJ
easat-9127	231	20	review	review	NOUN
easat-9127	231	21	,	,	PUNCT
easat-9127	231	22	vol	vol	NOUN
easat-9127	231	23	.	.	PROPN
easat-9127	231	24	14	14	NUM
easat-9127	231	25	,	,	PUNCT
easat-9127	231	26	no	no	INTJ
easat-9127	231	27	.	.	NOUN
easat-9127	231	28	1	1	NUM
easat-9127	231	29	,	,	PUNCT
easat-9127	231	30	pp	pp	ADJ
easat-9127	231	31	.	.	PUNCT
easat-9127	232	1	1	1	NUM
easat-9127	232	2	-	-	SYM
easat-9127	232	3	19	19	NUM
easat-9127	232	4	,	,	PUNCT
easat-9127	232	5	2018	2018	NUM
easat-9127	232	6	.	.	PUNCT
easat-9127	233	1	[	[	X
easat-9127	233	2	15	15	NUM
easat-9127	233	3	]	]	X
easat-9127	233	4	l.	l.	PROPN
easat-9127	233	5	e.	e.	PROPN
easat-9127	233	6	deangelo	deangelo	PROPN
easat-9127	233	7	,	,	PUNCT
easat-9127	233	8	"	"	PUNCT
easat-9127	233	9	auditor	auditor	NOUN
easat-9127	233	10	independence,‘low	independence,‘low	NOUN
easat-9127	233	11	balling	balling	NOUN
easat-9127	233	12	’	'	PUNCT
easat-9127	233	13	,	,	PUNCT
easat-9127	233	14	and	and	CCONJ
easat-9127	233	15	disclosure	disclosure	NOUN
easat-9127	233	16	regulation	regulation	NOUN
easat-9127	233	17	,	,	PUNCT
easat-9127	233	18	"	"	PUNCT
easat-9127	233	19	journal	journal	NOUN
easat-9127	233	20	of	of	ADP
easat-9127	233	21	accounting	accounting	NOUN
easat-9127	233	22	and	and	CCONJ
easat-9127	233	23	economics	economic	NOUN
easat-9127	233	24	,	,	PUNCT
easat-9127	233	25	vol	vol	NOUN
easat-9127	233	26	.	.	PROPN
easat-9127	233	27	3	3	NUM
easat-9127	233	28	,	,	PUNCT
easat-9127	233	29	no	no	INTJ
easat-9127	233	30	.	.	NOUN
easat-9127	233	31	2	2	NUM
easat-9127	233	32	,	,	PUNCT
easat-9127	233	33	pp	pp	ADJ
easat-9127	233	34	.	.	PUNCT
easat-9127	233	35	113	113	NUM
easat-9127	233	36	-	-	SYM
easat-9127	233	37	127	127	NUM
easat-9127	233	38	,	,	PUNCT
easat-9127	233	39	1981	1981	NUM
easat-9127	233	40	.	.	PUNCT
easat-9127	234	1	[	[	X
easat-9127	234	2	16	16	NUM
easat-9127	234	3	]	]	X
easat-9127	234	4	m.	m.	PROPN
easat-9127	234	5	baumann	baumann	PROPN
easat-9127	234	6	,	,	PUNCT
easat-9127	234	7	"	"	PUNCT
easat-9127	234	8	auditing	auditing	NOUN
easat-9127	234	9	:	:	PUNCT
easat-9127	234	10	perspectives	perspective	NOUN
easat-9127	234	11	on	on	ADP
easat-9127	234	12	its	its	PRON
easat-9127	234	13	role	role	NOUN
easat-9127	234	14	,	,	PUNCT
easat-9127	234	15	relevance	relevance	NOUN
easat-9127	234	16	and	and	CCONJ
easat-9127	234	17	reliability	reliability	NOUN
easat-9127	234	18	,	,	PUNCT
easat-9127	234	19	"	"	PUNCT
easat-9127	234	20	public	public	ADJ
easat-9127	234	21	company	company	NOUN
easat-9127	234	22	accounting	accounting	NOUN
easat-9127	234	23	oversight	oversight	NOUN
easat-9127	234	24	board	board	NOUN
easat-9127	234	25	,	,	PUNCT
easat-9127	234	26	vol	vol	NOUN
easat-9127	234	27	.	.	PROPN
easat-9127	234	28	29	29	NUM
easat-9127	234	29	,	,	PUNCT
easat-9127	234	30	pp	pp	ADJ
easat-9127	234	31	.	.	PUNCT
easat-9127	235	1	1–45	1–45	NUM
easat-9127	235	2	,	,	PUNCT
easat-9127	235	3	2014	2014	NUM
easat-9127	235	4	.	.	PUNCT
easat-9127	236	1	[	[	X
easat-9127	236	2	17	17	NUM
easat-9127	236	3	]	]	X
easat-9127	236	4	h.	h.	PROPN
easat-9127	236	5	t.	t.	PROPN
easat-9127	236	6	sutikno	sutikno	PROPN
easat-9127	236	7	and	and	CCONJ
easat-9127	236	8	e.	e.	PROPN
easat-9127	236	9	n.	n.	PROPN
easat-9127	236	10	aisyah	aisyah	PROPN
easat-9127	236	11	,	,	PUNCT
easat-9127	236	12	"	"	PUNCT
easat-9127	236	13	financial	financial	ADJ
easat-9127	236	14	performance	performance	NOUN
easat-9127	236	15	and	and	CCONJ
easat-9127	236	16	financial	financial	ADJ
easat-9127	236	17	sustainability	sustainability	NOUN
easat-9127	236	18	:	:	PUNCT
easat-9127	236	19	the	the	DET
easat-9127	236	20	role	role	NOUN
easat-9127	236	21	of	of	ADP
easat-9127	236	22	institutional	institutional	ADJ
easat-9127	236	23	ownership	ownership	NOUN
easat-9127	236	24	as	as	ADP
easat-9127	236	25	moderating	moderate	VERB
easat-9127	236	26	variable	variable	NOUN
easat-9127	236	27	,	,	PUNCT
easat-9127	236	28	"	"	PUNCT
easat-9127	236	29	journal	journal	NOUN
easat-9127	236	30	of	of	ADP
easat-9127	236	31	economics	economic	NOUN
easat-9127	236	32	,	,	PUNCT
easat-9127	236	33	finance	finance	NOUN
easat-9127	236	34	and	and	CCONJ
easat-9127	236	35	management	management	NOUN
easat-9127	236	36	studies	study	NOUN
easat-9127	236	37	,	,	PUNCT
easat-9127	236	38	vol	vol	NOUN
easat-9127	236	39	.	.	PROPN
easat-9127	236	40	5	5	NUM
easat-9127	236	41	,	,	PUNCT
easat-9127	236	42	no	no	INTJ
easat-9127	236	43	.	.	NOUN
easat-9127	236	44	4	4	NUM
easat-9127	236	45	,	,	PUNCT
easat-9127	236	46	pp	pp	ADJ
easat-9127	236	47	.	.	PUNCT
easat-9127	237	1	1165	1165	NUM
easat-9127	237	2	-	-	SYM
easat-9127	237	3	1172	1172	NUM
easat-9127	237	4	,	,	PUNCT
easat-9127	237	5	2022	2022	NUM
easat-9127	237	6	.	.	PUNCT
easat-9127	238	1	[	[	X
easat-9127	238	2	18	18	NUM
easat-9127	238	3	]	]	X
easat-9127	238	4	r.	r.	PROPN
easat-9127	238	5	sari	sari	PROPN
easat-9127	238	6	,	,	PUNCT
easat-9127	238	7	"	"	PUNCT
easat-9127	238	8	enhancing	enhance	VERB
easat-9127	238	9	corporate	corporate	ADJ
easat-9127	238	10	governance	governance	NOUN
easat-9127	238	11	through	through	ADP
easat-9127	238	12	effective	effective	ADJ
easat-9127	238	13	oversight	oversight	NOUN
easat-9127	238	14	and	and	CCONJ
easat-9127	238	15	accountability	accountability	NOUN
easat-9127	238	16	,	,	PUNCT
easat-9127	238	17	"	"	PUNCT
easat-9127	238	18	advances	advance	NOUN
easat-9127	238	19	:	:	PUNCT
easat-9127	238	20	jurnal	jurnal	ADJ
easat-9127	238	21	ekonomi	ekonomi	PROPN
easat-9127	238	22	&	&	CCONJ
easat-9127	238	23	bisnis	bisnis	PROPN
easat-9127	238	24	,	,	PUNCT
easat-9127	238	25	vol	vol	NOUN
easat-9127	238	26	.	.	PROPN
easat-9127	238	27	1	1	NUM
easat-9127	238	28	,	,	PUNCT
easat-9127	238	29	no	no	INTJ
easat-9127	238	30	.	.	NOUN
easat-9127	238	31	6	6	NUM
easat-9127	238	32	,	,	PUNCT
easat-9127	238	33	pp	pp	ADJ
easat-9127	238	34	.	.	PUNCT
easat-9127	238	35	344	344	NUM
easat-9127	238	36	-	-	SYM
easat-9127	238	37	356	356	NUM
easat-9127	238	38	,	,	PUNCT
easat-9127	238	39	2023	2023	NUM
easat-9127	238	40	.	.	PUNCT
easat-9127	239	1	[	[	X
easat-9127	239	2	19	19	NUM
easat-9127	239	3	]	]	X
easat-9127	239	4	j.	j.	PROPN
easat-9127	239	5	francis	francis	PROPN
easat-9127	239	6	,	,	PUNCT
easat-9127	239	7	"	"	PUNCT
easat-9127	239	8	the	the	DET
easat-9127	239	9	role	role	NOUN
easat-9127	239	10	of	of	ADP
easat-9127	239	11	audit	audit	NOUN
easat-9127	239	12	quality	quality	NOUN
easat-9127	239	13	in	in	ADP
easat-9127	239	14	financial	financial	ADJ
easat-9127	239	15	reporting	reporting	NOUN
easat-9127	239	16	,	,	PUNCT
easat-9127	239	17	"	"	PUNCT
easat-9127	239	18	contemporary	contemporary	ADJ
easat-9127	239	19	accounting	accounting	NOUN
easat-9127	239	20	research	research	NOUN
easat-9127	239	21	,	,	PUNCT
easat-9127	239	22	vol	vol	NOUN
easat-9127	239	23	.	.	PROPN
easat-9127	239	24	21	21	NUM
easat-9127	239	25	,	,	PUNCT
easat-9127	239	26	no	no	INTJ
easat-9127	239	27	.	.	NOUN
easat-9127	239	28	3	3	NUM
easat-9127	239	29	,	,	PUNCT
easat-9127	239	30	pp	pp	ADJ
easat-9127	239	31	.	.	PUNCT
easat-9127	240	1	767	767	NUM
easat-9127	240	2	–	–	PUNCT
easat-9127	240	3	790	790	NUM
easat-9127	240	4	,	,	PUNCT
easat-9127	240	5	2004	2004	NUM
easat-9127	240	6	.	.	PUNCT
easat-9127	241	1	[	[	X
easat-9127	241	2	20	20	NUM
easat-9127	241	3	]	]	PUNCT
easat-9127	241	4	k.	k.	PROPN
easat-9127	241	5	nyakurukwa	nyakurukwa	PROPN
easat-9127	241	6	and	and	CCONJ
easat-9127	241	7	y.	y.	PROPN
easat-9127	241	8	seetharam	seetharam	PROPN
easat-9127	241	9	,	,	PUNCT
easat-9127	241	10	"	"	PUNCT
easat-9127	241	11	corporate	corporate	ADJ
easat-9127	241	12	governance	governance	NOUN
easat-9127	241	13	in	in	ADP
easat-9127	241	14	a	a	DET
easat-9127	241	15	weak	weak	ADJ
easat-9127	241	16	legal	legal	ADJ
easat-9127	241	17	environment	environment	NOUN
easat-9127	241	18	:	:	PUNCT
easat-9127	241	19	a	a	DET
easat-9127	241	20	systematic	systematic	ADJ
easat-9127	241	21	review	review	NOUN
easat-9127	241	22	focusing	focus	VERB
easat-9127	241	23	on	on	ADP
easat-9127	241	24	zimbabwe	zimbabwe	NOUN
easat-9127	241	25	,	,	PUNCT
easat-9127	241	26	"	"	PUNCT
easat-9127	241	27	qualitative	qualitative	ADJ
easat-9127	241	28	research	research	NOUN
easat-9127	241	29	in	in	ADP
easat-9127	241	30	financial	financial	ADJ
easat-9127	241	31	markets	market	NOUN
easat-9127	241	32	,	,	PUNCT
easat-9127	241	33	vol	vol	NOUN
easat-9127	241	34	.	.	PROPN
easat-9127	241	35	15	15	NUM
easat-9127	241	36	,	,	PUNCT
easat-9127	241	37	no	no	INTJ
easat-9127	241	38	.	.	NOUN
easat-9127	241	39	2	2	NUM
easat-9127	241	40	,	,	PUNCT
easat-9127	241	41	pp	pp	ADJ
easat-9127	241	42	.	.	PUNCT
easat-9127	242	1	319	319	NUM
easat-9127	242	2	-	-	SYM
easat-9127	242	3	335	335	NUM
easat-9127	242	4	,	,	PUNCT
easat-9127	242	5	2023	2023	NUM
easat-9127	242	6	.	.	PUNCT
easat-9127	243	1	[	[	X
easat-9127	243	2	21	21	NUM
easat-9127	243	3	]	]	X
easat-9127	243	4	e.	e.	PROPN
easat-9127	243	5	friday	friday	PROPN
easat-9127	243	6	ogbu	ogbu	PROPN
easat-9127	243	7	et	et	PROPN
easat-9127	243	8	al	al	PROPN
easat-9127	243	9	.	.	PROPN
easat-9127	243	10	,	,	PUNCT
easat-9127	243	11	"	"	PUNCT
easat-9127	243	12	corporate	corporate	ADJ
easat-9127	243	13	governance	governance	NOUN
easat-9127	243	14	and	and	CCONJ
easat-9127	243	15	business	business	NOUN
easat-9127	243	16	resilience	resilience	NOUN
easat-9127	243	17	in	in	ADP
easat-9127	243	18	the	the	DET
easat-9127	243	19	banking	banking	NOUN
easat-9127	243	20	industry	industry	NOUN
easat-9127	243	21	,	,	PUNCT
easat-9127	243	22	"	"	PUNCT
easat-9127	243	23	journal	journal	NOUN
easat-9127	243	24	of	of	ADP
easat-9127	243	25	business	business	NOUN
easat-9127	243	26	and	and	CCONJ
easat-9127	243	27	social	social	ADJ
easat-9127	243	28	sciences	science	NOUN
easat-9127	243	29	,	,	PUNCT
easat-9127	243	30	vol	vol	NOUN
easat-9127	243	31	.	.	NOUN
easat-9127	243	32	2024	2024	NUM
easat-9127	243	33	,	,	PUNCT
easat-9127	243	34	no	no	INTJ
easat-9127	243	35	.	.	NOUN
easat-9127	243	36	07	07	NUM
easat-9127	243	37	,	,	PUNCT
easat-9127	243	38	pp	pp	ADJ
easat-9127	243	39	.	.	PUNCT
easat-9127	244	1	1	1	NUM
easat-9127	244	2	-	-	SYM
easat-9127	244	3	14	14	NUM
easat-9127	244	4	,	,	PUNCT
easat-9127	244	5	2024	2024	NUM
easat-9127	244	6	.	.	PUNCT
easat-9127	245	1	[	[	X
easat-9127	245	2	22	22	NUM
easat-9127	245	3	]	]	PUNCT
easat-9127	245	4	m.	m.	PROPN
easat-9127	245	5	f.	f.	PROPN
easat-9127	245	6	alsayegh	alsayegh	PROPN
easat-9127	245	7	,	,	PUNCT
easat-9127	245	8	r.	r.	PROPN
easat-9127	245	9	abdul	abdul	PROPN
easat-9127	245	10	rahman	rahman	PROPN
easat-9127	245	11	,	,	PUNCT
easat-9127	245	12	and	and	CCONJ
easat-9127	245	13	s.	s.	PROPN
easat-9127	245	14	homayoun	homayoun	PROPN
easat-9127	245	15	,	,	PUNCT
easat-9127	245	16	"	"	PUNCT
easat-9127	245	17	corporate	corporate	ADJ
easat-9127	245	18	economic	economic	ADJ
easat-9127	245	19	,	,	PUNCT
easat-9127	245	20	environmental	environmental	ADJ
easat-9127	245	21	,	,	PUNCT
easat-9127	245	22	and	and	CCONJ
easat-9127	245	23	social	social	ADJ
easat-9127	245	24	sustainability	sustainability	NOUN
easat-9127	245	25	performance	performance	NOUN
easat-9127	245	26	transformation	transformation	NOUN
easat-9127	245	27	through	through	ADP
easat-9127	245	28	esg	esg	PROPN
easat-9127	245	29	disclosure	disclosure	NOUN
easat-9127	245	30	,	,	PUNCT
easat-9127	245	31	"	"	PUNCT
easat-9127	245	32	sustainability	sustainability	NOUN
easat-9127	245	33	,	,	PUNCT
easat-9127	245	34	vol	vol	NOUN
easat-9127	245	35	.	.	PROPN
easat-9127	245	36	12	12	NUM
easat-9127	245	37	,	,	PUNCT
easat-9127	245	38	no	no	INTJ
easat-9127	245	39	.	.	NOUN
easat-9127	245	40	9	9	NUM
easat-9127	245	41	,	,	PUNCT
easat-9127	245	42	p.	p.	NOUN
easat-9127	245	43	3910	3910	NUM
easat-9127	245	44	,	,	PUNCT
easat-9127	245	45	2020	2020	NUM
easat-9127	245	46	.	.	PUNCT
easat-9127	246	1	https://doi.org/10.3390/su12093910	https://doi.org/10.3390/su12093910	NOUN
easat-9127	247	1	[	[	X
easat-9127	247	2	23	23	NUM
easat-9127	247	3	]	]	X
easat-9127	247	4	o.	o.	PROPN
easat-9127	247	5	serrano	serrano	PROPN
easat-9127	247	6	,	,	PUNCT
easat-9127	247	7	p.	p.	NOUN
easat-9127	247	8	lavery	lavery	NOUN
easat-9127	247	9	,	,	PUNCT
easat-9127	247	10	and	and	CCONJ
easat-9127	247	11	c.	c.	PROPN
easat-9127	247	12	duarte	duarte	PROPN
easat-9127	247	13	,	,	PUNCT
easat-9127	247	14	"	"	PUNCT
easat-9127	247	15	sustainability	sustainability	NOUN
easat-9127	247	16	reporting	reporting	NOUN
easat-9127	247	17	in	in	ADP
easat-9127	247	18	emerging	emerge	VERB
easat-9127	247	19	markets	market	NOUN
easat-9127	247	20	:	:	PUNCT
easat-9127	247	21	a	a	DET
easat-9127	247	22	systematic	systematic	ADJ
easat-9127	247	23	review	review	NOUN
easat-9127	247	24	,	,	PUNCT
easat-9127	247	25	"	"	PUNCT
easat-9127	247	26	ecological	ecological	ADJ
easat-9127	247	27	indicators	indicator	NOUN
easat-9127	247	28	,	,	PUNCT
easat-9127	247	29	vol	vol	NOUN
easat-9127	247	30	.	.	PROPN
easat-9127	247	31	98	98	NUM
easat-9127	247	32	,	,	PUNCT
easat-9127	247	33	p.	p.	NOUN
easat-9127	247	34	317‑326	317‑326	NUM
easat-9127	247	35	,	,	PUNCT
easat-9127	247	36	2019	2019	NUM
easat-9127	247	37	.	.	PUNCT
easat-9127	248	1	[	[	X
easat-9127	248	2	24	24	NUM
easat-9127	248	3	]	]	X
easat-9127	248	4	j.	j.	PROPN
easat-9127	248	5	rajabalizadeh	rajabalizadeh	PROPN
easat-9127	248	6	,	,	PUNCT
easat-9127	248	7	"	"	PUNCT
easat-9127	248	8	ceo	ceo	NOUN
easat-9127	248	9	overconfidence	overconfidence	NOUN
easat-9127	248	10	and	and	CCONJ
easat-9127	248	11	financial	financial	ADJ
easat-9127	248	12	reporting	reporting	NOUN
easat-9127	248	13	complexity	complexity	NOUN
easat-9127	248	14	:	:	PUNCT
easat-9127	248	15	evidence	evidence	NOUN
easat-9127	248	16	from	from	ADP
easat-9127	248	17	textual	textual	ADJ
easat-9127	248	18	analysis	analysis	NOUN
easat-9127	248	19	,	,	PUNCT
easat-9127	248	20	"	"	PUNCT
easat-9127	248	21	management	management	NOUN
easat-9127	248	22	decision	decision	NOUN
easat-9127	248	23	,	,	PUNCT
easat-9127	248	24	vol	vol	NOUN
easat-9127	248	25	.	.	PROPN
easat-9127	248	26	61	61	NUM
easat-9127	248	27	,	,	PUNCT
easat-9127	248	28	no	no	INTJ
easat-9127	248	29	.	.	NOUN
easat-9127	248	30	13	13	NUM
easat-9127	248	31	,	,	PUNCT
easat-9127	248	32	pp	pp	ADJ
easat-9127	248	33	.	.	PUNCT
easat-9127	249	1	356	356	NUM
easat-9127	249	2	-	-	SYM
easat-9127	249	3	385	385	NUM
easat-9127	249	4	,	,	PUNCT
easat-9127	249	5	2023	2023	NUM
easat-9127	249	6	.	.	PUNCT
easat-9127	250	1	https://doi.org/10.1108/md-06-2023-1033	https://doi.org/10.1108/md-06-2023-1033	NOUN
easat-9127	251	1	[	[	X
easat-9127	251	2	25	25	NUM
easat-9127	251	3	]	]	PUNCT
easat-9127	251	4	u.	u.	NOUN
easat-9127	251	5	malmendier	malmendier	NOUN
easat-9127	251	6	and	and	CCONJ
easat-9127	251	7	g.	g.	PROPN
easat-9127	251	8	tate	tate	PROPN
easat-9127	251	9	,	,	PUNCT
easat-9127	251	10	"	"	PUNCT
easat-9127	251	11	ceo	ceo	NOUN
easat-9127	251	12	overconfidence	overconfidence	NOUN
easat-9127	251	13	and	and	CCONJ
easat-9127	251	14	corporate	corporate	ADJ
easat-9127	251	15	investment	investment	NOUN
easat-9127	251	16	,	,	PUNCT
easat-9127	251	17	"	"	PUNCT
easat-9127	251	18	the	the	DET
easat-9127	251	19	journal	journal	NOUN
easat-9127	251	20	of	of	ADP
easat-9127	251	21	finance	finance	NOUN
easat-9127	251	22	,	,	PUNCT
easat-9127	251	23	vol	vol	NOUN
easat-9127	251	24	.	.	PROPN
easat-9127	251	25	60	60	NUM
easat-9127	251	26	,	,	PUNCT
easat-9127	251	27	no	no	INTJ
easat-9127	251	28	.	.	NOUN
easat-9127	251	29	6	6	NUM
easat-9127	251	30	,	,	PUNCT
easat-9127	251	31	pp	pp	ADJ
easat-9127	251	32	.	.	PUNCT
easat-9127	252	1	2661	2661	NUM
easat-9127	252	2	-	-	SYM
easat-9127	252	3	2700	2700	NUM
easat-9127	252	4	,	,	PUNCT
easat-9127	252	5	2005	2005	NUM
easat-9127	252	6	.	.	PUNCT
easat-9127	253	1	[	[	X
easat-9127	253	2	26	26	NUM
easat-9127	253	3	]	]	PUNCT
easat-9127	253	4	t.	t.	PROPN
easat-9127	253	5	r.	r.	PROPN
easat-9127	253	6	adam	adam	PROPN
easat-9127	253	7	,	,	PUNCT
easat-9127	253	8	c.	c.	PROPN
easat-9127	253	9	s.	s.	PROPN
easat-9127	253	10	fernando	fernando	PROPN
easat-9127	253	11	,	,	PUNCT
easat-9127	253	12	and	and	CCONJ
easat-9127	253	13	e.	e.	PROPN
easat-9127	253	14	golubeva	golubeva	PROPN
easat-9127	253	15	,	,	PUNCT
easat-9127	253	16	"	"	PUNCT
easat-9127	253	17	managerial	managerial	ADJ
easat-9127	253	18	overconfidence	overconfidence	NOUN
easat-9127	253	19	and	and	CCONJ
easat-9127	253	20	corporate	corporate	ADJ
easat-9127	253	21	risk	risk	NOUN
easat-9127	253	22	management	management	NOUN
easat-9127	253	23	,	,	PUNCT
easat-9127	253	24	"	"	PUNCT
easat-9127	253	25	journal	journal	NOUN
easat-9127	253	26	of	of	ADP
easat-9127	253	27	banking	banking	NOUN
easat-9127	253	28	&	&	CCONJ
easat-9127	253	29	finance	finance	PROPN
easat-9127	253	30	,	,	PUNCT
easat-9127	253	31	vol	vol	NOUN
easat-9127	253	32	.	.	PROPN
easat-9127	253	33	60	60	NUM
easat-9127	253	34	,	,	PUNCT
easat-9127	253	35	pp	pp	ADJ
easat-9127	253	36	.	.	PUNCT
easat-9127	253	37	195	195	NUM
easat-9127	253	38	-	-	SYM
easat-9127	253	39	208	208	NUM
easat-9127	253	40	,	,	PUNCT
easat-9127	253	41	2015	2015	NUM
easat-9127	253	42	.	.	PUNCT
easat-9127	254	1	[	[	X
easat-9127	254	2	27	27	NUM
easat-9127	254	3	]	]	PUNCT
easat-9127	254	4	m.	m.	PROPN
easat-9127	254	5	naveed	naveed	PROPN
easat-9127	254	6	,	,	PUNCT
easat-9127	254	7	m.	m.	PROPN
easat-9127	254	8	f.	f.	PROPN
easat-9127	254	9	farah	farah	PROPN
easat-9127	254	10	,	,	PUNCT
easat-9127	254	11	and	and	CCONJ
easat-9127	254	12	m.	m.	PROPN
easat-9127	254	13	j.	j.	PROPN
easat-9127	254	14	s.	s.	PROPN
easat-9127	254	15	hasni	hasni	PROPN
easat-9127	254	16	,	,	PUNCT
easat-9127	254	17	"	"	PUNCT
easat-9127	254	18	the	the	DET
easat-9127	254	19	transformative	transformative	ADJ
easat-9127	254	20	role	role	NOUN
easat-9127	254	21	of	of	ADP
easat-9127	254	22	firm	firm	ADJ
easat-9127	254	23	information	information	NOUN
easat-9127	254	24	transparency	transparency	NOUN
easat-9127	254	25	in	in	ADP
easat-9127	254	26	triggering	trigger	VERB
easat-9127	254	27	retail	retail	ADJ
easat-9127	254	28	investor	investor	NOUN
easat-9127	254	29	's	's	PART
easat-9127	254	30	perceived	perceive	VERB
easat-9127	254	31	financial	financial	ADJ
easat-9127	254	32	well	well	NOUN
easat-9127	254	33	-	-	PUNCT
easat-9127	254	34	being	being	NOUN
easat-9127	254	35	,	,	PUNCT
easat-9127	254	36	"	"	PUNCT
easat-9127	254	37	international	international	ADJ
easat-9127	254	38	journal	journal	NOUN
easat-9127	254	39	of	of	ADP
easat-9127	254	40	bank	bank	PROPN
easat-9127	254	41	marketing	marketing	NOUN
easat-9127	254	42	,	,	PUNCT
easat-9127	254	43	vol	vol	NOUN
easat-9127	254	44	.	.	PROPN
easat-9127	254	45	39	39	NUM
easat-9127	254	46	,	,	PUNCT
easat-9127	254	47	no	no	INTJ
easat-9127	254	48	.	.	NOUN
easat-9127	254	49	7	7	NUM
easat-9127	254	50	,	,	PUNCT
easat-9127	254	51	pp	pp	ADJ
easat-9127	254	52	.	.	PUNCT
easat-9127	255	1	1091	1091	NUM
easat-9127	255	2	-	-	SYM
easat-9127	255	3	1113	1113	NUM
easat-9127	255	4	,	,	PUNCT
easat-9127	255	5	2021	2021	NUM
easat-9127	255	6	.	.	PUNCT
easat-9127	256	1	https://doi.org/10.1177/2158244020931121	https://doi.org/10.1177/2158244020931121	ADJ
easat-9127	256	2	https://doi.org/10.3390/su12093910	https://doi.org/10.3390/su12093910	NOUN
easat-9127	256	3	https://doi.org/10.1108/md-06-2023-1033	https://doi.org/10.1108/md-06-2023-1033	NOUN