id	sid	tid	token	lemma	pos
easat-9171	1	1	edelweiss	edelweiss	PROPN
easat-9171	1	2	applied	apply	VERB
easat-9171	1	3	science	science	NOUN
easat-9171	1	4	and	and	CCONJ
easat-9171	1	5	technology	technology	NOUN
easat-9171	1	6	issn	issn	PROPN
easat-9171	1	7	:	:	PUNCT
easat-9171	1	8	2576	2576	NUM
easat-9171	1	9	-	-	SYM
easat-9171	1	10	8484	8484	NUM
easat-9171	1	11	vol	vol	NOUN
easat-9171	1	12	.	.	PROPN
easat-9171	2	1	9	9	NUM
easat-9171	2	2	,	,	PUNCT
easat-9171	2	3	no	no	INTJ
easat-9171	2	4	.	.	NOUN
easat-9171	2	5	7	7	NUM
easat-9171	2	6	,	,	PUNCT
easat-9171	2	7	2331	2331	NUM
easat-9171	2	8	-	-	SYM
easat-9171	2	9	2339	2339	NUM
easat-9171	2	10	2025	2025	NUM
easat-9171	2	11	publisher	publisher	NOUN
easat-9171	2	12	:	:	PUNCT
easat-9171	2	13	learning	learn	VERB
easat-9171	2	14	gate	gate	NOUN
easat-9171	2	15	doi	doi	PROPN
easat-9171	2	16	:	:	PUNCT
easat-9171	2	17	10.55214/2576	10.55214/2576	NUM
easat-9171	2	18	-	-	PUNCT
easat-9171	2	19	8484.v9i7.9171	8484.v9i7.9171	NUM
easat-9171	2	20	©	©	PROPN
easat-9171	2	21	2025	2025	NUM
easat-9171	2	22	by	by	ADP
easat-9171	2	23	the	the	DET
easat-9171	2	24	authors	author	NOUN
easat-9171	2	25	;	;	PUNCT
easat-9171	2	26	licensee	licensee	PROPN
easat-9171	2	27	learning	learning	NOUN
easat-9171	2	28	gate	gate	NOUN
easat-9171	3	1	©	©	PROPN
easat-9171	3	2	2025	2025	NUM
easat-9171	3	3	by	by	ADP
easat-9171	3	4	the	the	DET
easat-9171	3	5	authors	author	NOUN
easat-9171	3	6	;	;	PUNCT
easat-9171	3	7	licensee	licensee	PROPN
easat-9171	3	8	learning	learning	NOUN
easat-9171	3	9	gate	gate	NOUN
easat-9171	3	10	history	history	NOUN
easat-9171	3	11	:	:	PUNCT
easat-9171	3	12	received	receive	VERB
easat-9171	3	13	:	:	PUNCT
easat-9171	3	14	6	6	NUM
easat-9171	3	15	june	june	PROPN
easat-9171	3	16	2025	2025	NUM
easat-9171	3	17	;	;	PUNCT
easat-9171	3	18	revised	revise	VERB
easat-9171	3	19	:	:	PUNCT
easat-9171	3	20	21	21	NUM
easat-9171	3	21	june	june	PROPN
easat-9171	3	22	2025	2025	NUM
easat-9171	3	23	;	;	PUNCT
easat-9171	3	24	accepted	accept	VERB
easat-9171	3	25	:	:	PUNCT
easat-9171	3	26	24	24	NUM
easat-9171	3	27	june	june	PROPN
easat-9171	3	28	2025	2025	NUM
easat-9171	3	29	;	;	PUNCT
easat-9171	3	30	published	publish	VERB
easat-9171	3	31	:	:	PUNCT
easat-9171	3	32	30	30	NUM
easat-9171	3	33	july	july	PROPN
easat-9171	3	34	2025	2025	NUM
easat-9171	3	35	*	*	PUNCT
easat-9171	3	36	correspondence	correspondence	NOUN
easat-9171	3	37	:	:	PUNCT
easat-9171	3	38	kientt@utt.edu.vn	kientt@utt.edu.vn	NOUN
easat-9171	3	39	factors	factor	NOUN
easat-9171	3	40	affecting	affect	VERB
easat-9171	3	41	the	the	DET
easat-9171	3	42	forecasted	forecast	VERB
easat-9171	3	43	profitability	profitability	NOUN
easat-9171	3	44	of	of	ADP
easat-9171	3	45	construction	construction	NOUN
easat-9171	3	46	enterprises	enterprise	NOUN
easat-9171	3	47	listed	list	VERB
easat-9171	3	48	on	on	ADP
easat-9171	3	49	the	the	DET
easat-9171	3	50	vietnamese	vietnamese	ADJ
easat-9171	3	51	stock	stock	NOUN
easat-9171	3	52	market	market	PROPN
easat-9171	3	53	nguyen	nguyen	PROPN
easat-9171	3	54	minh	minh	PROPN
easat-9171	3	55	nguyet1	nguyet1	PROPN
easat-9171	3	56	,	,	PUNCT
easat-9171	3	57	tran	tran	PROPN
easat-9171	3	58	trung	trung	PROPN
easat-9171	3	59	kien2	kien2	PROPN
easat-9171	3	60	*	*	PROPN
easat-9171	3	61	,	,	PUNCT
easat-9171	3	62	ho	ho	PROPN
easat-9171	3	63	thi	thi	PROPN
easat-9171	3	64	hoai	hoai	PROPN
easat-9171	3	65	thu3	thu3	PROPN
easat-9171	3	66	,	,	PUNCT
easat-9171	3	67	pham	pham	PROPN
easat-9171	3	68	thi	thi	PROPN
easat-9171	3	69	thu	thu	PROPN
easat-9171	3	70	ha4	ha4	PROPN
easat-9171	3	71	1faculty	1faculty	NUM
easat-9171	3	72	of	of	ADP
easat-9171	3	73	transport	transport	NOUN
easat-9171	3	74	economics	economic	NOUN
easat-9171	3	75	,	,	PUNCT
easat-9171	3	76	university	university	NOUN
easat-9171	3	77	of	of	ADP
easat-9171	3	78	transport	transport	NOUN
easat-9171	3	79	technology	technology	PROPN
easat-9171	3	80	,	,	PUNCT
easat-9171	3	81	hanoi	hanoi	PROPN
easat-9171	3	82	,	,	PUNCT
easat-9171	3	83	vietnam	vietnam	PROPN
easat-9171	3	84	;	;	PUNCT
easat-9171	3	85	nguyetnm@utt.edu.vn	nguyetnm@utt.edu.vn	PROPN
easat-9171	3	86	(	(	PUNCT
easat-9171	3	87	n.m.n	n.m.n	NOUN
easat-9171	3	88	)	)	PUNCT
easat-9171	3	89	.	.	PUNCT
easat-9171	4	1	2faculty	2faculty	NUM
easat-9171	4	2	of	of	ADP
easat-9171	4	3	business	business	NOUN
easat-9171	4	4	administration	administration	NOUN
easat-9171	4	5	,	,	PUNCT
easat-9171	4	6	university	university	NOUN
easat-9171	4	7	of	of	ADP
easat-9171	4	8	transport	transport	NOUN
easat-9171	4	9	technology	technology	NOUN
easat-9171	4	10	,	,	PUNCT
easat-9171	4	11	hanoi	hanoi	PROPN
easat-9171	4	12	vietnam	vietnam	PROPN
easat-9171	4	13	;	;	PUNCT
easat-9171	4	14	kientt@utt.edu.vn	kientt@utt.edu.vn	NOUN
easat-9171	4	15	(	(	PUNCT
easat-9171	4	16	t.t.k	t.t.k	ADP
easat-9171	4	17	)	)	PUNCT
easat-9171	4	18	.	.	PUNCT
easat-9171	5	1	3faculty	3faculty	NUM
easat-9171	5	2	of	of	ADP
easat-9171	5	3	economics	economic	NOUN
easat-9171	5	4	,	,	PUNCT
easat-9171	5	5	academy	academy	NOUN
easat-9171	5	6	of	of	ADP
easat-9171	5	7	finance	finance	PROPN
easat-9171	5	8	,	,	PUNCT
easat-9171	5	9	hanoi	hanoi	PROPN
easat-9171	5	10	,	,	PUNCT
easat-9171	5	11	vietnam	vietnam	PROPN
easat-9171	5	12	;	;	PUNCT
easat-9171	5	13	hothihoaithu@hvtc.edu.vn	hothihoaithu@hvtc.edu.vn	PROPN
easat-9171	5	14	(	(	PUNCT
easat-9171	5	15	h.t.h.t	h.t.h.t	PROPN
easat-9171	5	16	)	)	PUNCT
easat-9171	5	17	.	.	PUNCT
easat-9171	6	1	4faculty	4faculty	NUM
easat-9171	6	2	of	of	ADP
easat-9171	6	3	taxation	taxation	NOUN
easat-9171	6	4	and	and	CCONJ
easat-9171	6	5	customs	custom	NOUN
easat-9171	6	6	,	,	PUNCT
easat-9171	6	7	academy	academy	NOUN
easat-9171	6	8	of	of	ADP
easat-9171	6	9	finance	finance	PROPN
easat-9171	6	10	,	,	PUNCT
easat-9171	6	11	hanoi	hanoi	PROPN
easat-9171	6	12	,	,	PUNCT
easat-9171	6	13	vietnam	vietnam	PROPN
easat-9171	6	14	;	;	PUNCT
easat-9171	6	15	phamthithuha@hvtc.edu.vn	phamthithuha@hvtc.edu.vn	NOUN
easat-9171	6	16	(	(	PUNCT
easat-9171	6	17	p.t.t.h	p.t.t.h	PROPN
easat-9171	6	18	)	)	PUNCT
easat-9171	6	19	.	.	PUNCT
easat-9171	7	1	abstract	abstract	ADJ
easat-9171	7	2	:	:	PUNCT
easat-9171	7	3	the	the	DET
easat-9171	7	4	study	study	NOUN
easat-9171	7	5	was	be	AUX
easat-9171	7	6	conducted	conduct	VERB
easat-9171	7	7	to	to	PART
easat-9171	7	8	analyze	analyze	VERB
easat-9171	7	9	the	the	DET
easat-9171	7	10	factors	factor	NOUN
easat-9171	7	11	affecting	affect	VERB
easat-9171	7	12	the	the	DET
easat-9171	7	13	forecasted	forecast	VERB
easat-9171	7	14	profitability	profitability	NOUN
easat-9171	7	15	of	of	ADP
easat-9171	7	16	construction	construction	NOUN
easat-9171	7	17	enterprises	enterprise	NOUN
easat-9171	7	18	listed	list	VERB
easat-9171	7	19	on	on	ADP
easat-9171	7	20	the	the	DET
easat-9171	7	21	vietnamese	vietnamese	ADJ
easat-9171	7	22	stock	stock	NOUN
easat-9171	7	23	market	market	NOUN
easat-9171	7	24	in	in	ADP
easat-9171	7	25	the	the	DET
easat-9171	7	26	upcoming	upcoming	ADJ
easat-9171	7	27	year	year	NOUN
easat-9171	7	28	.	.	PUNCT
easat-9171	8	1	using	use	VERB
easat-9171	8	2	e	e	NOUN
easat-9171	8	3	-	-	ADJ
easat-9171	8	4	view	view	ADJ
easat-9171	8	5	software	software	NOUN
easat-9171	8	6	for	for	ADP
easat-9171	8	7	quantitative	quantitative	ADJ
easat-9171	8	8	analysis	analysis	NOUN
easat-9171	8	9	,	,	PUNCT
easat-9171	8	10	a	a	DET
easat-9171	8	11	panel	panel	NOUN
easat-9171	8	12	data	datum	NOUN
easat-9171	8	13	regression	regression	NOUN
easat-9171	8	14	model	model	NOUN
easat-9171	8	15	was	be	AUX
easat-9171	8	16	developed	develop	VERB
easat-9171	8	17	.	.	PUNCT
easat-9171	9	1	the	the	DET
easat-9171	9	2	white	white	PROPN
easat-9171	9	3	,	,	PUNCT
easat-9171	9	4	hausman	hausman	ADJ
easat-9171	9	5	,	,	PUNCT
easat-9171	9	6	and	and	CCONJ
easat-9171	9	7	wald	wald	NOUN
easat-9171	9	8	tests	test	NOUN
easat-9171	9	9	were	be	AUX
easat-9171	9	10	employed	employ	VERB
easat-9171	9	11	to	to	PART
easat-9171	9	12	select	select	VERB
easat-9171	9	13	the	the	DET
easat-9171	9	14	appropriate	appropriate	ADJ
easat-9171	9	15	model	model	NOUN
easat-9171	9	16	based	base	VERB
easat-9171	9	17	on	on	ADP
easat-9171	9	18	tests	test	NOUN
easat-9171	9	19	of	of	ADP
easat-9171	9	20	the	the	DET
easat-9171	9	21	pooled	pooled	ADJ
easat-9171	9	22	ordinary	ordinary	ADJ
easat-9171	9	23	least	least	ADJ
easat-9171	9	24	squares	square	NOUN
easat-9171	9	25	model	model	NOUN
easat-9171	9	26	(	(	PUNCT
easat-9171	9	27	pols	pol	NOUN
easat-9171	9	28	)	)	PUNCT
easat-9171	9	29	,	,	PUNCT
easat-9171	9	30	finite	finite	PROPN
easat-9171	9	31	element	element	NOUN
easat-9171	9	32	model	model	NOUN
easat-9171	9	33	(	(	PUNCT
easat-9171	9	34	fem	fem	NOUN
easat-9171	9	35	)	)	PUNCT
easat-9171	9	36	,	,	PUNCT
easat-9171	9	37	and	and	CCONJ
easat-9171	9	38	random	random	ADJ
easat-9171	9	39	effects	effect	NOUN
easat-9171	9	40	model	model	NOUN
easat-9171	9	41	(	(	PUNCT
easat-9171	9	42	rem	rem	NOUN
easat-9171	9	43	)	)	PUNCT
easat-9171	9	44	.	.	PUNCT
easat-9171	10	1	the	the	DET
easat-9171	10	2	study	study	NOUN
easat-9171	10	3	established	establish	VERB
easat-9171	10	4	a	a	DET
easat-9171	10	5	regression	regression	NOUN
easat-9171	10	6	model	model	NOUN
easat-9171	10	7	to	to	PART
easat-9171	10	8	determine	determine	VERB
easat-9171	10	9	the	the	DET
easat-9171	10	10	relationship	relationship	NOUN
easat-9171	10	11	of	of	ADP
easat-9171	10	12	internal	internal	ADJ
easat-9171	10	13	factors	factor	NOUN
easat-9171	10	14	influencing	influence	VERB
easat-9171	10	15	the	the	DET
easat-9171	10	16	future	future	ADJ
easat-9171	10	17	profitability	profitability	NOUN
easat-9171	10	18	of	of	ADP
easat-9171	10	19	126	126	NUM
easat-9171	10	20	listed	list	VERB
easat-9171	10	21	construction	construction	NOUN
easat-9171	10	22	enterprises	enterprise	NOUN
easat-9171	10	23	.	.	PUNCT
easat-9171	11	1	the	the	DET
easat-9171	11	2	results	result	NOUN
easat-9171	11	3	indicated	indicate	VERB
easat-9171	11	4	that	that	SCONJ
easat-9171	11	5	the	the	DET
easat-9171	11	6	asset	asset	NOUN
easat-9171	11	7	growth	growth	NOUN
easat-9171	11	8	rate	rate	NOUN
easat-9171	11	9	was	be	AUX
easat-9171	11	10	positively	positively	ADV
easat-9171	11	11	correlated	correlate	VERB
easat-9171	11	12	with	with	ADP
easat-9171	11	13	profitability	profitability	NOUN
easat-9171	11	14	in	in	ADP
easat-9171	11	15	the	the	DET
easat-9171	11	16	following	following	ADJ
easat-9171	11	17	year	year	NOUN
easat-9171	11	18	,	,	PUNCT
easat-9171	11	19	whereas	whereas	SCONJ
easat-9171	11	20	three	three	NUM
easat-9171	11	21	factors	factor	NOUN
easat-9171	11	22	—	—	PUNCT
easat-9171	11	23	profitability	profitability	NOUN
easat-9171	11	24	in	in	ADP
easat-9171	11	25	the	the	DET
easat-9171	11	26	previous	previous	ADJ
easat-9171	11	27	year	year	NOUN
easat-9171	11	28	,	,	PUNCT
easat-9171	11	29	company	company	NOUN
easat-9171	11	30	size	size	NOUN
easat-9171	11	31	in	in	ADP
easat-9171	11	32	the	the	DET
easat-9171	11	33	previous	previous	ADJ
easat-9171	11	34	year	year	NOUN
easat-9171	11	35	,	,	PUNCT
easat-9171	11	36	and	and	CCONJ
easat-9171	11	37	dividends	dividend	NOUN
easat-9171	11	38	paid	pay	VERB
easat-9171	11	39	in	in	ADP
easat-9171	11	40	the	the	DET
easat-9171	11	41	previous	previous	ADJ
easat-9171	11	42	year	year	NOUN
easat-9171	11	43	—	—	PUNCT
easat-9171	11	44	were	be	AUX
easat-9171	11	45	negatively	negatively	ADV
easat-9171	11	46	correlated	correlate	VERB
easat-9171	11	47	with	with	ADP
easat-9171	11	48	future	future	ADJ
easat-9171	11	49	profitability	profitability	NOUN
easat-9171	11	50	.	.	PUNCT
easat-9171	12	1	additionally	additionally	ADV
easat-9171	12	2	,	,	PUNCT
easat-9171	12	3	the	the	DET
easat-9171	12	4	study	study	NOUN
easat-9171	12	5	found	find	VERB
easat-9171	12	6	that	that	SCONJ
easat-9171	12	7	the	the	DET
easat-9171	12	8	capital	capital	NOUN
easat-9171	12	9	structure	structure	NOUN
easat-9171	12	10	,	,	PUNCT
easat-9171	12	11	net	net	ADJ
easat-9171	12	12	working	working	NOUN
easat-9171	12	13	capital	capital	NOUN
easat-9171	12	14	,	,	PUNCT
easat-9171	12	15	and	and	CCONJ
easat-9171	12	16	revenue	revenue	NOUN
easat-9171	12	17	structure	structure	NOUN
easat-9171	12	18	of	of	ADP
easat-9171	12	19	listed	list	VERB
easat-9171	12	20	construction	construction	NOUN
easat-9171	12	21	enterprises	enterprise	NOUN
easat-9171	12	22	in	in	ADP
easat-9171	12	23	vietnam	vietnam	PROPN
easat-9171	12	24	from	from	ADP
easat-9171	12	25	2019	2019	NUM
easat-9171	12	26	to	to	ADP
easat-9171	12	27	2024	2024	NUM
easat-9171	12	28	did	do	AUX
easat-9171	12	29	not	not	PART
easat-9171	12	30	significantly	significantly	ADV
easat-9171	12	31	affect	affect	VERB
easat-9171	12	32	forecasted	forecast	VERB
easat-9171	12	33	profitability	profitability	NOUN
easat-9171	12	34	.	.	PUNCT
easat-9171	13	1	based	base	VERB
easat-9171	13	2	on	on	ADP
easat-9171	13	3	these	these	DET
easat-9171	13	4	findings	finding	NOUN
easat-9171	13	5	,	,	PUNCT
easat-9171	13	6	several	several	ADJ
easat-9171	13	7	recommendations	recommendation	NOUN
easat-9171	13	8	are	be	AUX
easat-9171	13	9	proposed	propose	VERB
easat-9171	13	10	to	to	PART
easat-9171	13	11	assist	assist	VERB
easat-9171	13	12	business	business	NOUN
easat-9171	13	13	managers	manager	NOUN
easat-9171	13	14	in	in	ADP
easat-9171	13	15	predicting	predict	VERB
easat-9171	13	16	future	future	ADJ
easat-9171	13	17	profitability	profitability	NOUN
easat-9171	13	18	more	more	ADV
easat-9171	13	19	accurately	accurately	ADV
easat-9171	13	20	.	.	PUNCT
easat-9171	14	1	keywords	keyword	NOUN
easat-9171	14	2	:	:	PUNCT
easat-9171	14	3	construction	construction	NOUN
easat-9171	14	4	industry	industry	NOUN
easat-9171	14	5	,	,	PUNCT
easat-9171	14	6	corporate	corporate	ADJ
easat-9171	14	7	governance	governance	NOUN
easat-9171	14	8	,	,	PUNCT
easat-9171	14	9	listed	list	VERB
easat-9171	14	10	companies	company	NOUN
easat-9171	14	11	,	,	PUNCT
easat-9171	14	12	profitability	profitability	NOUN
easat-9171	14	13	forecasting	forecasting	NOUN
easat-9171	14	14	.	.	PUNCT
easat-9171	15	1	1	1	X
easat-9171	15	2	.	.	X
easat-9171	15	3	introduction	introduction	NOUN
easat-9171	15	4	business	business	NOUN
easat-9171	15	5	efficiency	efficiency	NOUN
easat-9171	15	6	plays	play	VERB
easat-9171	15	7	a	a	DET
easat-9171	15	8	huge	huge	ADJ
easat-9171	15	9	and	and	CCONJ
easat-9171	15	10	significant	significant	ADJ
easat-9171	15	11	role	role	NOUN
easat-9171	15	12	,	,	PUNCT
easat-9171	15	13	thus	thus	ADV
easat-9171	15	14	most	most	ADJ
easat-9171	15	15	countries	country	NOUN
easat-9171	15	16	in	in	ADP
easat-9171	15	17	the	the	DET
easat-9171	15	18	world	world	NOUN
easat-9171	15	19	encourage	encourage	VERB
easat-9171	15	20	and	and	CCONJ
easat-9171	15	21	create	create	VERB
easat-9171	15	22	a	a	DET
easat-9171	15	23	favorable	favorable	ADJ
easat-9171	15	24	environment	environment	NOUN
easat-9171	15	25	for	for	SCONJ
easat-9171	15	26	businesses	business	NOUN
easat-9171	15	27	to	to	PART
easat-9171	15	28	improve	improve	VERB
easat-9171	15	29	business	business	NOUN
easat-9171	15	30	efficiency	efficiency	NOUN
easat-9171	15	31	,	,	PUNCT
easat-9171	15	32	thereby	thereby	ADV
easat-9171	15	33	improving	improve	VERB
easat-9171	15	34	the	the	DET
easat-9171	15	35	efficiency	efficiency	NOUN
easat-9171	15	36	of	of	ADP
easat-9171	15	37	the	the	DET
easat-9171	15	38	entire	entire	ADJ
easat-9171	15	39	economy	economy	NOUN
easat-9171	15	40	.	.	PUNCT
easat-9171	16	1	in	in	ADP
easat-9171	16	2	recent	recent	ADJ
easat-9171	16	3	years	year	NOUN
easat-9171	16	4	,	,	PUNCT
easat-9171	16	5	although	although	SCONJ
easat-9171	16	6	the	the	DET
easat-9171	16	7	vietnamese	vietnamese	ADJ
easat-9171	16	8	economy	economy	NOUN
easat-9171	16	9	has	have	AUX
easat-9171	16	10	had	have	VERB
easat-9171	16	11	many	many	ADJ
easat-9171	16	12	positive	positive	ADJ
easat-9171	16	13	changes	change	NOUN
easat-9171	16	14	,	,	PUNCT
easat-9171	16	15	business	business	NOUN
easat-9171	16	16	operations	operation	NOUN
easat-9171	16	17	are	be	AUX
easat-9171	16	18	still	still	ADV
easat-9171	16	19	facing	face	VERB
easat-9171	16	20	many	many	ADJ
easat-9171	16	21	difficulties	difficulty	NOUN
easat-9171	16	22	.	.	PUNCT
easat-9171	17	1	the	the	DET
easat-9171	17	2	impact	impact	NOUN
easat-9171	17	3	of	of	ADP
easat-9171	17	4	economic	economic	ADJ
easat-9171	17	5	crisis	crisis	NOUN
easat-9171	17	6	and	and	CCONJ
easat-9171	17	7	recession	recession	NOUN
easat-9171	17	8	is	be	AUX
easat-9171	17	9	still	still	ADV
easat-9171	17	10	considered	consider	VERB
easat-9171	17	11	as	as	ADP
easat-9171	17	12	a	a	DET
easat-9171	17	13	threat	threat	NOUN
easat-9171	17	14	to	to	ADP
easat-9171	17	15	the	the	DET
easat-9171	17	16	possibility	possibility	NOUN
easat-9171	17	17	of	of	ADP
easat-9171	17	18	business	business	NOUN
easat-9171	17	19	bankruptcy	bankruptcy	NOUN
easat-9171	17	20	.	.	PUNCT
easat-9171	18	1	construction	construction	NOUN
easat-9171	18	2	companies	company	NOUN
easat-9171	18	3	are	be	AUX
easat-9171	18	4	of	of	ADP
easat-9171	18	5	no	no	DET
easat-9171	18	6	exception	exception	NOUN
easat-9171	18	7	and	and	CCONJ
easat-9171	18	8	are	be	AUX
easat-9171	18	9	facing	face	VERB
easat-9171	18	10	the	the	DET
easat-9171	18	11	challenges	challenge	NOUN
easat-9171	18	12	that	that	PRON
easat-9171	18	13	they	they	PRON
easat-9171	18	14	lack	lack	VERB
easat-9171	18	15	competitiveness	competitiveness	NOUN
easat-9171	18	16	,	,	PUNCT
easat-9171	18	17	and	and	CCONJ
easat-9171	18	18	are	be	AUX
easat-9171	18	19	faced	face	VERB
easat-9171	18	20	with	with	ADP
easat-9171	18	21	limited	limited	ADJ
easat-9171	18	22	financial	financial	ADJ
easat-9171	18	23	resources	resource	NOUN
easat-9171	18	24	,	,	PUNCT
easat-9171	18	25	inefficient	inefficient	ADJ
easat-9171	18	26	sales	sale	NOUN
easat-9171	18	27	and	and	CCONJ
easat-9171	18	28	business	business	NOUN
easat-9171	18	29	operations	operation	NOUN
easat-9171	18	30	.	.	PUNCT
easat-9171	19	1	in	in	ADP
easat-9171	19	2	the	the	DET
easat-9171	19	3	period	period	NOUN
easat-9171	19	4	of	of	ADP
easat-9171	19	5	2019	2019	NUM
easat-9171	19	6	-	-	SYM
easat-9171	19	7	2024	2024	NUM
easat-9171	19	8	,	,	PUNCT
easat-9171	19	9	construction	construction	NOUN
easat-9171	19	10	enterprises	enterprise	NOUN
easat-9171	19	11	experienced	experience	VERB
easat-9171	19	12	low	low	ADJ
easat-9171	19	13	growth	growth	NOUN
easat-9171	19	14	rates	rate	NOUN
easat-9171	19	15	and	and	CCONJ
easat-9171	19	16	small	small	ADJ
easat-9171	19	17	profits	profit	NOUN
easat-9171	19	18	.	.	PUNCT
easat-9171	20	1	therefore	therefore	ADV
easat-9171	20	2	,	,	PUNCT
easat-9171	20	3	forecasting	forecasting	NOUN
easat-9171	20	4	profitability	profitability	NOUN
easat-9171	20	5	is	be	AUX
easat-9171	20	6	extremely	extremely	ADV
easat-9171	20	7	necessary	necessary	ADJ
easat-9171	20	8	for	for	ADP
easat-9171	20	9	businesses	business	NOUN
easat-9171	20	10	in	in	ADP
easat-9171	20	11	general	general	ADJ
easat-9171	20	12	and	and	CCONJ
easat-9171	20	13	construction	construction	NOUN
easat-9171	20	14	businesses	business	NOUN
easat-9171	20	15	in	in	ADP
easat-9171	20	16	particular	particular	ADJ
easat-9171	20	17	.	.	PUNCT
easat-9171	21	1	forecasting	forecasting	NOUN
easat-9171	21	2	profitability	profitability	NOUN
easat-9171	21	3	will	will	AUX
easat-9171	21	4	enable	enable	VERB
easat-9171	21	5	businesses	business	NOUN
easat-9171	21	6	to	to	PART
easat-9171	21	7	recognize	recognize	VERB
easat-9171	21	8	key	key	ADJ
easat-9171	21	9	issues	issue	NOUN
easat-9171	21	10	affecting	affect	VERB
easat-9171	21	11	profitability	profitability	NOUN
easat-9171	21	12	in	in	ADP
easat-9171	21	13	the	the	DET
easat-9171	21	14	planning	planning	NOUN
easat-9171	21	15	year	year	NOUN
easat-9171	21	16	,	,	PUNCT
easat-9171	21	17	thereby	thereby	ADV
easat-9171	21	18	having	have	VERB
easat-9171	21	19	appropriate	appropriate	ADJ
easat-9171	21	20	solutions	solution	NOUN
easat-9171	21	21	to	to	PART
easat-9171	21	22	improve	improve	VERB
easat-9171	21	23	business	business	NOUN
easat-9171	21	24	efficiency	efficiency	NOUN
easat-9171	21	25	.	.	PUNCT
easat-9171	22	1	the	the	DET
easat-9171	22	2	profitability	profitability	NOUN
easat-9171	22	3	of	of	ADP
easat-9171	22	4	enterprises	enterprise	NOUN
easat-9171	22	5	can	can	AUX
easat-9171	22	6	be	be	AUX
easat-9171	22	7	reflected	reflect	VERB
easat-9171	22	8	through	through	ADP
easat-9171	22	9	many	many	ADJ
easat-9171	22	10	indicators	indicator	NOUN
easat-9171	22	11	,	,	PUNCT
easat-9171	22	12	such	such	ADJ
easat-9171	22	13	as	as	ADP
easat-9171	22	14	tobin	tobin	PROPN
easat-9171	22	15	's	's	PART
easat-9171	22	16	q	q	NOUN
easat-9171	22	17	,	,	PUNCT
easat-9171	22	18	priceto	priceto	NOUN
easat-9171	22	19	-	-	PUNCT
easat-9171	22	20	earnings	earning	NOUN
easat-9171	22	21	ratio	ratio	NOUN
easat-9171	22	22	(	(	PUNCT
easat-9171	22	23	p	p	X
easat-9171	22	24	/	/	SYM
easat-9171	22	25	e	e	NOUN
easat-9171	22	26	)	)	PUNCT
easat-9171	22	27	and	and	CCONJ
easat-9171	22	28	market	market	NOUN
easat-9171	22	29	value	value	NOUN
easat-9171	22	30	of	of	ADP
easat-9171	22	31	enterprises	enterprise	NOUN
easat-9171	22	32	[	[	X
easat-9171	22	33	1	1	NUM
easat-9171	22	34	-	-	SYM
easat-9171	22	35	3	3	NUM
easat-9171	22	36	]	]	PUNCT
easat-9171	22	37	or	or	CCONJ
easat-9171	22	38	profit	profit	NOUN
easat-9171	22	39	ratios	ratio	NOUN
easat-9171	22	40	such	such	ADJ
easat-9171	22	41	as	as	ADP
easat-9171	22	42	return	return	NOUN
easat-9171	22	43	on	on	ADP
easat-9171	22	44	assets	asset	NOUN
easat-9171	22	45	(	(	PUNCT
easat-9171	22	46	roa	roa	NOUN
easat-9171	22	47	)	)	PUNCT
easat-9171	22	48	,	,	PUNCT
easat-9171	22	49	return	return	VERB
easat-9171	22	50	on	on	ADP
easat-9171	22	51	equity	equity	NOUN
easat-9171	22	52	(	(	PUNCT
easat-9171	22	53	roe	roe	PROPN
easat-9171	22	54	)	)	PUNCT
easat-9171	23	1	[	[	X
easat-9171	23	2	4	4	NUM
easat-9171	23	3	-	-	SYM
easat-9171	23	4	6	6	NUM
easat-9171	23	5	]	]	PUNCT
easat-9171	23	6	.	.	PUNCT
easat-9171	24	1	although	although	SCONJ
easat-9171	24	2	there	there	PRON
easat-9171	24	3	have	have	AUX
easat-9171	24	4	been	be	AUX
easat-9171	24	5	many	many	ADJ
easat-9171	24	6	studies	study	NOUN
easat-9171	24	7	on	on	ADP
easat-9171	24	8	forecasting	forecast	VERB
easat-9171	24	9	the	the	DET
easat-9171	24	10	profitability	profitability	NOUN
easat-9171	24	11	of	of	ADP
easat-9171	24	12	enterprises	enterprise	NOUN
easat-9171	24	13	in	in	ADP
easat-9171	24	14	the	the	DET
easat-9171	24	15	world	world	NOUN
easat-9171	24	16	,	,	PUNCT
easat-9171	24	17	the	the	DET
easat-9171	24	18	results	result	NOUN
easat-9171	24	19	of	of	ADP
easat-9171	24	20	these	these	DET
easat-9171	24	21	studies	study	NOUN
easat-9171	24	22	have	have	AUX
easat-9171	24	23	not	not	PART
easat-9171	24	24	really	really	ADV
easat-9171	24	25	been	be	AUX
easat-9171	24	26	consistent	consistent	ADJ
easat-9171	24	27	with	with	ADP
easat-9171	24	28	the	the	DET
easat-9171	24	29	current	current	ADJ
easat-9171	24	30	situation	situation	NOUN
easat-9171	24	31	of	of	ADP
easat-9171	24	32	construction	construction	NOUN
easat-9171	24	33	enterprises	enterprise	NOUN
easat-9171	24	34	in	in	ADP
easat-9171	24	35	vietnam	vietnam	PROPN
easat-9171	24	36	in	in	ADP
easat-9171	24	37	recent	recent	ADJ
easat-9171	24	38	years	year	NOUN
easat-9171	24	39	.	.	PUNCT
easat-9171	25	1	therefore	therefore	ADV
easat-9171	25	2	,	,	PUNCT
easat-9171	25	3	the	the	DET
easat-9171	25	4	author	author	NOUN
easat-9171	25	5	wrote	write	VERB
easat-9171	25	6	this	this	DET
easat-9171	25	7	article	article	NOUN
easat-9171	25	8	with	with	ADP
easat-9171	25	9	the	the	DET
easat-9171	25	10	aim	aim	NOUN
easat-9171	25	11	of	of	ADP
easat-9171	25	12	analyzing	analyze	VERB
easat-9171	25	13	and	and	CCONJ
easat-9171	25	14	finding	find	VERB
easat-9171	25	15	out	out	ADP
easat-9171	25	16	the	the	DET
easat-9171	25	17	factors	factor	NOUN
easat-9171	25	18	affecting	affect	VERB
easat-9171	25	19	the	the	DET
easat-9171	25	20	profitability	profitability	NOUN
easat-9171	25	21	forecast	forecast	NOUN
easat-9171	25	22	and	and	CCONJ
easat-9171	25	23	https://orcid.org/0000-0002-2059-6951	https://orcid.org/0000-0002-2059-6951	PRON
easat-9171	25	24	https://orcid.org/0000-0002-9068-1895	https://orcid.org/0000-0002-9068-1895	VERB
easat-9171	25	25	2332	2332	NUM
easat-9171	25	26	edelweiss	edelweiss	PROPN
easat-9171	25	27	applied	apply	VERB
easat-9171	25	28	science	science	NOUN
easat-9171	25	29	and	and	CCONJ
easat-9171	25	30	technology	technology	NOUN
easat-9171	25	31	issn	issn	PROPN
easat-9171	25	32	:	:	PUNCT
easat-9171	25	33	2576	2576	NUM
easat-9171	25	34	-	-	SYM
easat-9171	25	35	8484	8484	NUM
easat-9171	25	36	vol	vol	NOUN
easat-9171	25	37	.	.	PROPN
easat-9171	26	1	9	9	NUM
easat-9171	26	2	,	,	PUNCT
easat-9171	26	3	no	no	INTJ
easat-9171	26	4	.	.	NOUN
easat-9171	26	5	7	7	NUM
easat-9171	26	6	:	:	SYM
easat-9171	26	7	2331	2331	NUM
easat-9171	26	8	-	-	SYM
easat-9171	26	9	2339	2339	NUM
easat-9171	26	10	,	,	PUNCT
easat-9171	26	11	2025	2025	NUM
easat-9171	26	12	doi	doi	NOUN
easat-9171	26	13	:	:	PUNCT
easat-9171	26	14	10.55214/2576	10.55214/2576	NUM
easat-9171	26	15	-	-	PUNCT
easat-9171	26	16	8484.v9i7.9171	8484.v9i7.9171	NUM
easat-9171	26	17	©	©	PROPN
easat-9171	26	18	2025	2025	NUM
easat-9171	26	19	by	by	ADP
easat-9171	26	20	the	the	DET
easat-9171	26	21	authors	author	NOUN
easat-9171	26	22	;	;	PUNCT
easat-9171	26	23	licensee	licensee	PROPN
easat-9171	26	24	learning	learn	VERB
easat-9171	26	25	gate	gate	NOUN
easat-9171	26	26	evaluating	evaluate	VERB
easat-9171	26	27	the	the	DET
easat-9171	26	28	impact	impact	NOUN
easat-9171	26	29	of	of	ADP
easat-9171	26	30	those	those	DET
easat-9171	26	31	factors	factor	NOUN
easat-9171	26	32	on	on	ADP
easat-9171	26	33	listed	list	VERB
easat-9171	26	34	construction	construction	NOUN
easat-9171	26	35	enterprises	enterprise	NOUN
easat-9171	26	36	in	in	ADP
easat-9171	26	37	recent	recent	ADJ
easat-9171	26	38	years	year	NOUN
easat-9171	26	39	.	.	PUNCT
easat-9171	27	1	based	base	VERB
easat-9171	27	2	on	on	ADP
easat-9171	27	3	the	the	DET
easat-9171	27	4	research	research	NOUN
easat-9171	27	5	results	result	NOUN
easat-9171	27	6	,	,	PUNCT
easat-9171	27	7	construction	construction	NOUN
easat-9171	27	8	enterprise	enterprise	NOUN
easat-9171	27	9	managers	manager	NOUN
easat-9171	27	10	can	can	AUX
easat-9171	27	11	have	have	VERB
easat-9171	27	12	specific	specific	ADJ
easat-9171	27	13	measures	measure	NOUN
easat-9171	27	14	to	to	PART
easat-9171	27	15	influence	influence	VERB
easat-9171	27	16	each	each	DET
easat-9171	27	17	factor	factor	NOUN
easat-9171	27	18	to	to	PART
easat-9171	27	19	gradually	gradually	ADV
easat-9171	27	20	improve	improve	VERB
easat-9171	27	21	the	the	DET
easat-9171	27	22	business	business	NOUN
easat-9171	27	23	efficiency	efficiency	NOUN
easat-9171	27	24	of	of	ADP
easat-9171	27	25	the	the	DET
easat-9171	27	26	enterprise	enterprise	NOUN
easat-9171	27	27	.	.	PUNCT
easat-9171	28	1	2	2	X
easat-9171	28	2	.	.	X
easat-9171	28	3	literature	literature	NOUN
easat-9171	28	4	review	review	NOUN
easat-9171	28	5	there	there	PRON
easat-9171	28	6	have	have	AUX
easat-9171	28	7	been	be	AUX
easat-9171	28	8	studies	study	NOUN
easat-9171	28	9	in	in	ADP
easat-9171	28	10	the	the	DET
easat-9171	28	11	world	world	NOUN
easat-9171	28	12	on	on	ADP
easat-9171	28	13	factors	factor	NOUN
easat-9171	28	14	affecting	affect	VERB
easat-9171	28	15	future	future	ADJ
easat-9171	28	16	profitability	profitability	NOUN
easat-9171	28	17	,	,	PUNCT
easat-9171	28	18	which	which	PRON
easat-9171	28	19	are	be	AUX
easat-9171	28	20	meaningful	meaningful	ADJ
easat-9171	28	21	in	in	ADP
easat-9171	28	22	forecasting	forecast	VERB
easat-9171	28	23	the	the	DET
easat-9171	28	24	profitability	profitability	NOUN
easat-9171	28	25	of	of	ADP
easat-9171	28	26	enterprises	enterprise	NOUN
easat-9171	28	27	in	in	ADP
easat-9171	28	28	a	a	DET
easat-9171	28	29	number	number	NOUN
easat-9171	28	30	of	of	ADP
easat-9171	28	31	industries	industry	NOUN
easat-9171	28	32	in	in	ADP
easat-9171	28	33	many	many	ADJ
easat-9171	28	34	different	different	ADJ
easat-9171	28	35	countries	country	NOUN
easat-9171	28	36	up	up	ADP
easat-9171	28	37	to	to	ADP
easat-9171	28	38	now	now	ADV
easat-9171	28	39	.	.	PUNCT
easat-9171	29	1	based	base	VERB
easat-9171	29	2	on	on	ADP
easat-9171	29	3	the	the	DET
easat-9171	29	4	given	give	VERB
easat-9171	29	5	theoretical	theoretical	ADJ
easat-9171	29	6	basis	basis	NOUN
easat-9171	29	7	and	and	CCONJ
easat-9171	29	8	through	through	ADP
easat-9171	29	9	practical	practical	ADJ
easat-9171	29	10	testing	testing	NOUN
easat-9171	29	11	,	,	PUNCT
easat-9171	29	12	studies	study	NOUN
easat-9171	29	13	have	have	AUX
easat-9171	29	14	shown	show	VERB
easat-9171	29	15	that	that	SCONJ
easat-9171	29	16	future	future	ADJ
easat-9171	29	17	profitability	profitability	NOUN
easat-9171	29	18	can	can	AUX
easat-9171	29	19	be	be	AUX
easat-9171	29	20	influenced	influence	VERB
easat-9171	29	21	by	by	ADP
easat-9171	29	22	a	a	DET
easat-9171	29	23	number	number	NOUN
easat-9171	29	24	of	of	ADP
easat-9171	29	25	internal	internal	ADJ
easat-9171	29	26	factors	factor	NOUN
easat-9171	29	27	in	in	ADP
easat-9171	29	28	the	the	DET
easat-9171	29	29	past	past	NOUN
easat-9171	29	30	of	of	ADP
easat-9171	29	31	the	the	DET
easat-9171	29	32	enterprise	enterprise	NOUN
easat-9171	29	33	including	include	VERB
easat-9171	29	34	:	:	PUNCT
easat-9171	29	35	profit	profit	NOUN
easat-9171	29	36	,	,	PUNCT
easat-9171	29	37	capital	capital	NOUN
easat-9171	29	38	structure	structure	NOUN
easat-9171	29	39	,	,	PUNCT
easat-9171	29	40	enterprise	enterprise	NOUN
easat-9171	29	41	size	size	NOUN
easat-9171	29	42	,	,	PUNCT
easat-9171	29	43	growth	growth	NOUN
easat-9171	29	44	rate	rate	NOUN
easat-9171	29	45	,	,	PUNCT
easat-9171	29	46	net	net	ADJ
easat-9171	29	47	working	working	NOUN
easat-9171	29	48	capital	capital	NOUN
easat-9171	29	49	,	,	PUNCT
easat-9171	29	50	dividend	dividend	NOUN
easat-9171	29	51	payment	payment	NOUN
easat-9171	29	52	level	level	NOUN
easat-9171	29	53	.	.	PUNCT
easat-9171	30	1	it	it	PRON
easat-9171	30	2	is	be	AUX
easat-9171	30	3	possible	possible	ADJ
easat-9171	30	4	to	to	PART
easat-9171	30	5	summarize	summarize	VERB
easat-9171	30	6	the	the	DET
easat-9171	30	7	studies	study	NOUN
easat-9171	30	8	on	on	ADP
easat-9171	30	9	factors	factor	NOUN
easat-9171	30	10	affecting	affect	VERB
easat-9171	30	11	the	the	DET
easat-9171	30	12	forecast	forecast	NOUN
easat-9171	30	13	of	of	ADP
easat-9171	30	14	profitability	profitability	NOUN
easat-9171	30	15	of	of	ADP
easat-9171	30	16	scientists	scientist	NOUN
easat-9171	30	17	and	and	CCONJ
easat-9171	30	18	based	base	VERB
easat-9171	30	19	on	on	ADP
easat-9171	30	20	these	these	DET
easat-9171	30	21	studies	study	NOUN
easat-9171	30	22	,	,	PUNCT
easat-9171	30	23	the	the	DET
easat-9171	30	24	author	author	NOUN
easat-9171	30	25	puts	put	VERB
easat-9171	30	26	forward	forward	ADV
easat-9171	30	27	the	the	DET
easat-9171	30	28	following	follow	VERB
easat-9171	30	29	research	research	NOUN
easat-9171	30	30	hypothesis	hypothesis	NOUN
easat-9171	30	31	:	:	PUNCT
easat-9171	30	32	2.1	2.1	NUM
easat-9171	30	33	.	.	PUNCT
easat-9171	31	1	past	past	ADJ
easat-9171	31	2	profits	profit	NOUN
easat-9171	31	3	the	the	DET
easat-9171	31	4	impact	impact	NOUN
easat-9171	31	5	of	of	ADP
easat-9171	31	6	past	past	ADJ
easat-9171	31	7	profits	profit	NOUN
easat-9171	31	8	on	on	ADP
easat-9171	31	9	the	the	DET
easat-9171	31	10	forecast	forecast	NOUN
easat-9171	31	11	of	of	ADP
easat-9171	31	12	future	future	ADJ
easat-9171	31	13	profits	profit	NOUN
easat-9171	31	14	has	have	AUX
easat-9171	31	15	been	be	AUX
easat-9171	31	16	studied	study	VERB
easat-9171	31	17	by	by	ADP
easat-9171	31	18	many	many	ADJ
easat-9171	31	19	empirical	empirical	ADJ
easat-9171	31	20	experts	expert	NOUN
easat-9171	31	21	in	in	ADP
easat-9171	31	22	economics	economic	NOUN
easat-9171	31	23	and	and	CCONJ
easat-9171	31	24	finance	finance	NOUN
easat-9171	31	25	,	,	PUNCT
easat-9171	31	26	typically	typically	ADV
easat-9171	31	27	[	[	X
easat-9171	31	28	7	7	NUM
easat-9171	31	29	-	-	SYM
easat-9171	31	30	9	9	NUM
easat-9171	31	31	]	]	PUNCT
easat-9171	31	32	.	.	PUNCT
easat-9171	32	1	these	these	DET
easat-9171	32	2	studies	study	NOUN
easat-9171	32	3	all	all	PRON
easat-9171	32	4	found	find	VERB
easat-9171	32	5	a	a	DET
easat-9171	32	6	trend	trend	NOUN
easat-9171	32	7	of	of	ADP
easat-9171	32	8	reversion	reversion	NOUN
easat-9171	32	9	to	to	ADP
easat-9171	32	10	the	the	DET
easat-9171	32	11	average	average	ADJ
easat-9171	32	12	value	value	NOUN
easat-9171	32	13	of	of	ADP
easat-9171	32	14	the	the	DET
easat-9171	32	15	rate	rate	NOUN
easat-9171	32	16	of	of	ADP
easat-9171	32	17	return	return	NOUN
easat-9171	32	18	with	with	ADP
easat-9171	32	19	different	different	ADJ
easat-9171	32	20	characteristics	characteristic	NOUN
easat-9171	32	21	and	and	CCONJ
easat-9171	32	22	levels	level	NOUN
easat-9171	32	23	,	,	PUNCT
easat-9171	32	24	depending	depend	VERB
easat-9171	32	25	on	on	ADP
easat-9171	32	26	the	the	DET
easat-9171	32	27	research	research	NOUN
easat-9171	32	28	object	object	NOUN
easat-9171	32	29	and	and	CCONJ
easat-9171	32	30	context	context	NOUN
easat-9171	32	31	.	.	PUNCT
easat-9171	33	1	specifically	specifically	ADV
easat-9171	33	2	,	,	PUNCT
easat-9171	33	3	fama	fama	PROPN
easat-9171	33	4	and	and	CCONJ
easat-9171	33	5	french	french	ADJ
easat-9171	34	1	[	[	X
easat-9171	34	2	8	8	NUM
easat-9171	34	3	]	]	PUNCT
easat-9171	34	4	studied	study	VERB
easat-9171	34	5	the	the	DET
easat-9171	34	6	trend	trend	NOUN
easat-9171	34	7	of	of	ADP
easat-9171	34	8	reversion	reversion	NOUN
easat-9171	34	9	of	of	ADP
easat-9171	34	10	δrnoa	δrnoa	NOUN
easat-9171	34	11	for	for	ADP
easat-9171	34	12	enterprises	enterprise	NOUN
easat-9171	34	13	listed	list	VERB
easat-9171	34	14	on	on	ADP
easat-9171	34	15	the	the	DET
easat-9171	34	16	us	us	PROPN
easat-9171	34	17	stock	stock	NOUN
easat-9171	34	18	market	market	NOUN
easat-9171	34	19	during	during	ADP
easat-9171	34	20	the	the	DET
easat-9171	34	21	period	period	NOUN
easat-9171	34	22	1964	1964	NUM
easat-9171	34	23	-	-	SYM
easat-9171	34	24	1995	1995	NUM
easat-9171	34	25	and	and	CCONJ
easat-9171	34	26	found	find	VERB
easat-9171	34	27	that	that	SCONJ
easat-9171	34	28	the	the	DET
easat-9171	34	29	trend	trend	NOUN
easat-9171	34	30	of	of	ADP
easat-9171	34	31	reversion	reversion	NOUN
easat-9171	34	32	was	be	AUX
easat-9171	34	33	non	non	ADJ
easat-9171	34	34	-	-	ADJ
easat-9171	34	35	linear	linear	ADJ
easat-9171	34	36	,	,	PUNCT
easat-9171	34	37	and	and	CCONJ
easat-9171	34	38	the	the	DET
easat-9171	34	39	degree	degree	NOUN
easat-9171	34	40	of	of	ADP
easat-9171	34	41	reversion	reversion	NOUN
easat-9171	34	42	was	be	AUX
easat-9171	34	43	stronger	strong	ADJ
easat-9171	34	44	when	when	SCONJ
easat-9171	34	45	the	the	DET
easat-9171	34	46	profitability	profitability	NOUN
easat-9171	34	47	of	of	ADP
easat-9171	34	48	the	the	DET
easat-9171	34	49	enterprise	enterprise	NOUN
easat-9171	34	50	was	be	AUX
easat-9171	34	51	below	below	ADP
easat-9171	34	52	the	the	DET
easat-9171	34	53	industry	industry	NOUN
easat-9171	34	54	average	average	NOUN
easat-9171	34	55	and	and	CCONJ
easat-9171	34	56	when	when	SCONJ
easat-9171	34	57	it	it	PRON
easat-9171	34	58	was	be	AUX
easat-9171	34	59	far	far	ADV
easat-9171	34	60	from	from	ADP
easat-9171	34	61	(	(	PUNCT
easat-9171	34	62	higher	high	ADJ
easat-9171	34	63	or	or	CCONJ
easat-9171	34	64	lower	low	ADJ
easat-9171	34	65	)	)	PUNCT
easat-9171	34	66	the	the	DET
easat-9171	34	67	industry	industry	NOUN
easat-9171	34	68	average	average	NOUN
easat-9171	34	69	.	.	PUNCT
easat-9171	35	1	however	however	ADV
easat-9171	35	2	,	,	PUNCT
easat-9171	35	3	allen	allen	PROPN
easat-9171	35	4	*	*	PUNCT
easat-9171	35	5	and	and	CCONJ
easat-9171	35	6	salim	salim	NOUN
easat-9171	35	7	[	[	X
easat-9171	35	8	7	7	NUM
easat-9171	35	9	]	]	PUNCT
easat-9171	35	10	conducted	conduct	VERB
easat-9171	35	11	similar	similar	ADJ
easat-9171	35	12	studies	study	NOUN
easat-9171	35	13	for	for	ADP
easat-9171	35	14	uk	uk	PROPN
easat-9171	35	15	listed	list	VERB
easat-9171	35	16	companies	company	NOUN
easat-9171	35	17	from	from	ADP
easat-9171	35	18	1982	1982	NUM
easat-9171	35	19	to	to	ADP
easat-9171	35	20	2000	2000	NUM
easat-9171	35	21	and	and	CCONJ
easat-9171	35	22	eu	eu	PROPN
easat-9171	35	23	confederation	confederation	PROPN
easat-9171	35	24	of	of	ADP
easat-9171	35	25	labor	labor	NOUN
easat-9171	35	26	companies	company	NOUN
easat-9171	35	27	,	,	PUNCT
easat-9171	35	28	respectively	respectively	ADV
easat-9171	35	29	,	,	PUNCT
easat-9171	35	30	and	and	CCONJ
easat-9171	35	31	found	find	VERB
easat-9171	35	32	that	that	SCONJ
easat-9171	35	33	the	the	DET
easat-9171	35	34	reversal	reversal	NOUN
easat-9171	35	35	trend	trend	NOUN
easat-9171	35	36	was	be	AUX
easat-9171	35	37	not	not	PART
easat-9171	35	38	as	as	ADV
easat-9171	35	39	clearly	clearly	ADV
easat-9171	35	40	nonlinear	nonlinear	ADJ
easat-9171	35	41	as	as	ADP
easat-9171	35	42	the	the	DET
easat-9171	35	43	study	study	NOUN
easat-9171	35	44	conducted	conduct	VERB
easat-9171	35	45	by	by	ADP
easat-9171	35	46	fama	fama	NOUN
easat-9171	35	47	and	and	CCONJ
easat-9171	35	48	french	french	ADJ
easat-9171	36	1	[	[	X
easat-9171	36	2	8	8	NUM
easat-9171	36	3	]	]	PUNCT
easat-9171	36	4	.	.	PUNCT
easat-9171	37	1	previously	previously	ADV
easat-9171	37	2	,	,	PUNCT
easat-9171	37	3	freeman	freeman	PROPN
easat-9171	37	4	,	,	PUNCT
easat-9171	37	5	et	et	PROPN
easat-9171	37	6	al	al	PROPN
easat-9171	37	7	.	.	PUNCT
easat-9171	38	1	[	[	X
easat-9171	38	2	9	9	NUM
easat-9171	38	3	]	]	PUNCT
easat-9171	38	4	used	use	VERB
easat-9171	38	5	the	the	DET
easat-9171	38	6	maximum	maximum	ADJ
easat-9171	38	7	likelihood	likelihood	NOUN
easat-9171	38	8	estimation	estimation	NOUN
easat-9171	38	9	method	method	NOUN
easat-9171	38	10	to	to	PART
easat-9171	38	11	also	also	ADV
easat-9171	38	12	find	find	VERB
easat-9171	38	13	a	a	DET
easat-9171	38	14	reversal	reversal	NOUN
easat-9171	38	15	trend	trend	NOUN
easat-9171	38	16	in	in	ADP
easat-9171	38	17	roe	roe	NOUN
easat-9171	38	18	,	,	PUNCT
easat-9171	38	19	and	and	CCONJ
easat-9171	38	20	showed	show	VERB
easat-9171	38	21	that	that	SCONJ
easat-9171	38	22	the	the	DET
easat-9171	38	23	change	change	NOUN
easat-9171	38	24	in	in	ADP
easat-9171	38	25	roe	roe	PROPN
easat-9171	38	26	was	be	AUX
easat-9171	38	27	strongly	strongly	ADV
easat-9171	38	28	correlated	correlate	VERB
easat-9171	38	29	with	with	ADP
easat-9171	38	30	the	the	DET
easat-9171	38	31	change	change	NOUN
easat-9171	38	32	in	in	ADP
easat-9171	38	33	future	future	ADJ
easat-9171	38	34	profits	profit	NOUN
easat-9171	38	35	.	.	PUNCT
easat-9171	39	1	in	in	ADP
easat-9171	39	2	general	general	ADJ
easat-9171	39	3	,	,	PUNCT
easat-9171	39	4	the	the	DET
easat-9171	39	5	results	result	NOUN
easat-9171	39	6	of	of	ADP
easat-9171	39	7	these	these	DET
easat-9171	39	8	studies	study	NOUN
easat-9171	39	9	confirmed	confirm	VERB
easat-9171	39	10	the	the	DET
easat-9171	39	11	existence	existence	NOUN
easat-9171	39	12	of	of	ADP
easat-9171	39	13	the	the	DET
easat-9171	39	14	reversal	reversal	NOUN
easat-9171	39	15	nature	nature	NOUN
easat-9171	39	16	of	of	ADP
easat-9171	39	17	the	the	DET
easat-9171	39	18	average	average	ADJ
easat-9171	39	19	value	value	NOUN
easat-9171	39	20	of	of	ADP
easat-9171	39	21	actual	actual	ADJ
easat-9171	39	22	profitability	profitability	NOUN
easat-9171	39	23	,	,	PUNCT
easat-9171	39	24	thereby	thereby	ADV
easat-9171	39	25	affirming	affirm	VERB
easat-9171	39	26	the	the	DET
easat-9171	39	27	impact	impact	NOUN
easat-9171	39	28	of	of	ADP
easat-9171	39	29	past	past	ADJ
easat-9171	39	30	profits	profit	NOUN
easat-9171	39	31	on	on	ADP
easat-9171	39	32	the	the	DET
easat-9171	39	33	forecast	forecast	NOUN
easat-9171	39	34	of	of	ADP
easat-9171	39	35	future	future	ADJ
easat-9171	39	36	profits	profit	NOUN
easat-9171	39	37	.	.	PUNCT
easat-9171	40	1	thus	thus	ADV
easat-9171	40	2	,	,	PUNCT
easat-9171	40	3	previous	previous	ADJ
easat-9171	40	4	theoretical	theoretical	ADJ
easat-9171	40	5	and	and	CCONJ
easat-9171	40	6	empirical	empirical	ADJ
easat-9171	40	7	studies	study	NOUN
easat-9171	40	8	have	have	AUX
easat-9171	40	9	firmly	firmly	ADV
easat-9171	40	10	confirmed	confirm	VERB
easat-9171	40	11	the	the	DET
easat-9171	40	12	significant	significant	ADJ
easat-9171	40	13	role	role	NOUN
easat-9171	40	14	of	of	ADP
easat-9171	40	15	past	past	ADJ
easat-9171	40	16	profits	profit	NOUN
easat-9171	40	17	as	as	ADP
easat-9171	40	18	one	one	NUM
easat-9171	40	19	of	of	ADP
easat-9171	40	20	the	the	DET
easat-9171	40	21	factors	factor	NOUN
easat-9171	40	22	affecting	affect	VERB
easat-9171	40	23	the	the	DET
easat-9171	40	24	future	future	ADJ
easat-9171	40	25	profitability	profitability	NOUN
easat-9171	40	26	of	of	ADP
easat-9171	40	27	enterprises	enterprise	NOUN
easat-9171	40	28	,	,	PUNCT
easat-9171	40	29	although	although	SCONJ
easat-9171	40	30	the	the	DET
easat-9171	40	31	level	level	NOUN
easat-9171	40	32	and	and	CCONJ
easat-9171	40	33	trend	trend	NOUN
easat-9171	40	34	of	of	ADP
easat-9171	40	35	impact	impact	NOUN
easat-9171	40	36	may	may	AUX
easat-9171	40	37	be	be	AUX
easat-9171	40	38	more	more	ADV
easat-9171	40	39	or	or	CCONJ
easat-9171	40	40	less	less	ADV
easat-9171	40	41	different	different	ADJ
easat-9171	40	42	(	(	PUNCT
easat-9171	40	43	strong	strong	ADJ
easat-9171	40	44	or	or	CCONJ
easat-9171	40	45	weak	weak	ADJ
easat-9171	40	46	,	,	PUNCT
easat-9171	40	47	linear	linear	ADJ
easat-9171	40	48	or	or	CCONJ
easat-9171	40	49	nonlinear	nonlinear	ADJ
easat-9171	40	50	...	...	PUNCT
easat-9171	40	51	)	)	PUNCT
easat-9171	40	52	depending	depend	VERB
easat-9171	40	53	on	on	ADP
easat-9171	40	54	the	the	DET
easat-9171	40	55	research	research	NOUN
easat-9171	40	56	context	context	NOUN
easat-9171	40	57	.	.	PUNCT
easat-9171	41	1	2.2	2.2	NUM
easat-9171	41	2	.	.	PUNCT
easat-9171	41	3	capital	capital	NOUN
easat-9171	41	4	structure	structure	NOUN
easat-9171	41	5	in	in	ADP
easat-9171	41	6	the	the	DET
easat-9171	41	7	study	study	NOUN
easat-9171	41	8	of	of	ADP
easat-9171	41	9	stierwald	stierwald	NOUN
easat-9171	41	10	[	[	X
easat-9171	41	11	10	10	NUM
easat-9171	41	12	]	]	PUNCT
easat-9171	41	13	capital	capital	NOUN
easat-9171	41	14	structure	structure	NOUN
easat-9171	41	15	as	as	SCONJ
easat-9171	41	16	represented	represent	VERB
easat-9171	41	17	by	by	ADP
easat-9171	41	18	the	the	DET
easat-9171	41	19	debt	debt	NOUN
easat-9171	41	20	/	/	SYM
easat-9171	41	21	total	total	ADJ
easat-9171	41	22	assets	asset	NOUN
easat-9171	41	23	ratio	ratio	NOUN
easat-9171	41	24	was	be	AUX
easat-9171	41	25	found	find	VERB
easat-9171	41	26	to	to	PART
easat-9171	41	27	have	have	VERB
easat-9171	41	28	a	a	DET
easat-9171	41	29	positive	positive	ADJ
easat-9171	41	30	and	and	CCONJ
easat-9171	41	31	statistically	statistically	ADV
easat-9171	41	32	significant	significant	ADJ
easat-9171	41	33	impact	impact	NOUN
easat-9171	41	34	on	on	ADP
easat-9171	41	35	1	1	NUM
easat-9171	41	36	-	-	PUNCT
easat-9171	41	37	year	year	NOUN
easat-9171	41	38	roa	roa	NOUN
easat-9171	41	39	of	of	ADP
easat-9171	41	40	listed	list	VERB
easat-9171	41	41	firms	firm	NOUN
easat-9171	41	42	on	on	ADP
easat-9171	41	43	the	the	DET
easat-9171	41	44	australian	australian	ADJ
easat-9171	41	45	stock	stock	NOUN
easat-9171	41	46	market	market	NOUN
easat-9171	41	47	during	during	ADP
easat-9171	41	48	the	the	DET
easat-9171	41	49	period	period	NOUN
easat-9171	41	50	1995	1995	NUM
easat-9171	41	51	-	-	SYM
easat-9171	41	52	2005	2005	NUM
easat-9171	41	53	.	.	PUNCT
easat-9171	42	1	similarly	similarly	ADV
easat-9171	42	2	,	,	PUNCT
easat-9171	42	3	dickinson	dickinson	NOUN
easat-9171	42	4	and	and	CCONJ
easat-9171	42	5	sommers	sommer	NOUN
easat-9171	43	1	[	[	X
easat-9171	43	2	11	11	NUM
easat-9171	43	3	]	]	PUNCT
easat-9171	43	4	also	also	ADV
easat-9171	43	5	found	find	VERB
easat-9171	43	6	empirical	empirical	ADJ
easat-9171	43	7	evidence	evidence	NOUN
easat-9171	43	8	of	of	ADP
easat-9171	43	9	a	a	DET
easat-9171	43	10	positive	positive	ADJ
easat-9171	43	11	impact	impact	NOUN
easat-9171	43	12	of	of	ADP
easat-9171	43	13	debt	debt	NOUN
easat-9171	43	14	/	/	SYM
easat-9171	43	15	equity	equity	NOUN
easat-9171	43	16	ratio	ratio	NOUN
easat-9171	43	17	on	on	ADP
easat-9171	43	18	1	1	NUM
easat-9171	43	19	-	-	PUNCT
easat-9171	43	20	year	year	NOUN
easat-9171	43	21	return	return	NOUN
easat-9171	43	22	on	on	ADP
easat-9171	43	23	net	net	ADJ
easat-9171	43	24	operating	operate	VERB
easat-9171	43	25	assets	asset	NOUN
easat-9171	43	26	(	(	PUNCT
easat-9171	43	27	rnoa	rnoa	ADJ
easat-9171	43	28	)	)	PUNCT
easat-9171	43	29	of	of	ADP
easat-9171	43	30	listed	list	VERB
easat-9171	43	31	firms	firm	NOUN
easat-9171	43	32	in	in	ADP
easat-9171	43	33	the	the	DET
easat-9171	43	34	us	us	PROPN
easat-9171	43	35	.	.	PUNCT
easat-9171	44	1	the	the	DET
easat-9171	44	2	results	result	NOUN
easat-9171	44	3	of	of	ADP
easat-9171	44	4	these	these	DET
easat-9171	44	5	studies	study	NOUN
easat-9171	44	6	provide	provide	VERB
easat-9171	44	7	empirical	empirical	ADJ
easat-9171	44	8	evidence	evidence	NOUN
easat-9171	44	9	for	for	ADP
easat-9171	44	10	the	the	DET
easat-9171	44	11	benefits	benefit	NOUN
easat-9171	44	12	of	of	ADP
easat-9171	44	13	financial	financial	ADJ
easat-9171	44	14	leverage	leverage	NOUN
easat-9171	44	15	in	in	ADP
easat-9171	44	16	improving	improve	VERB
easat-9171	44	17	the	the	DET
easat-9171	44	18	expected	expect	VERB
easat-9171	44	19	profitability	profitability	NOUN
easat-9171	44	20	of	of	ADP
easat-9171	44	21	firms	firm	NOUN
easat-9171	44	22	.	.	PUNCT
easat-9171	45	1	however	however	ADV
easat-9171	45	2	,	,	PUNCT
easat-9171	45	3	yoo	yoo	PROPN
easat-9171	45	4	and	and	CCONJ
easat-9171	45	5	kim	kim	PROPN
easat-9171	45	6	[	[	X
easat-9171	45	7	12	12	NUM
easat-9171	45	8	]	]	PUNCT
easat-9171	45	9	found	find	VERB
easat-9171	45	10	a	a	DET
easat-9171	45	11	negative	negative	ADJ
easat-9171	45	12	and	and	CCONJ
easat-9171	45	13	statistically	statistically	ADV
easat-9171	45	14	significant	significant	ADJ
easat-9171	45	15	relationship	relationship	NOUN
easat-9171	45	16	between	between	ADP
easat-9171	45	17	debt	debt	NOUN
easat-9171	45	18	/	/	SYM
easat-9171	45	19	total	total	ADJ
easat-9171	45	20	assets	asset	NOUN
easat-9171	45	21	ratio	ratio	NOUN
easat-9171	45	22	and	and	CCONJ
easat-9171	45	23	1year	1year	NUM
easat-9171	45	24	roa	roa	NOUN
easat-9171	45	25	of	of	ADP
easat-9171	45	26	construction	construction	NOUN
easat-9171	45	27	firms	firm	NOUN
easat-9171	45	28	in	in	ADP
easat-9171	45	29	korea	korea	PROPN
easat-9171	45	30	in	in	ADP
easat-9171	45	31	the	the	DET
easat-9171	45	32	context	context	NOUN
easat-9171	45	33	of	of	ADP
easat-9171	45	34	a	a	DET
easat-9171	45	35	long	long	ADJ
easat-9171	45	36	-	-	PUNCT
easat-9171	45	37	term	term	NOUN
easat-9171	45	38	economic	economic	ADJ
easat-9171	45	39	recession	recession	NOUN
easat-9171	45	40	.	.	PUNCT
easat-9171	46	1	this	this	DET
easat-9171	46	2	result	result	NOUN
easat-9171	46	3	demonstrates	demonstrate	VERB
easat-9171	46	4	the	the	DET
easat-9171	46	5	potential	potential	ADJ
easat-9171	46	6	risks	risk	NOUN
easat-9171	46	7	and	and	CCONJ
easat-9171	46	8	losses	loss	NOUN
easat-9171	46	9	of	of	ADP
easat-9171	46	10	using	use	VERB
easat-9171	46	11	financial	financial	ADJ
easat-9171	46	12	leverage	leverage	NOUN
easat-9171	46	13	in	in	ADP
easat-9171	46	14	the	the	DET
easat-9171	46	15	context	context	NOUN
easat-9171	46	16	of	of	ADP
easat-9171	46	17	the	the	DET
easat-9171	46	18	declining	decline	VERB
easat-9171	46	19	business	business	NOUN
easat-9171	46	20	situation	situation	NOUN
easat-9171	46	21	due	due	ADP
easat-9171	46	22	to	to	ADP
easat-9171	46	23	the	the	DET
easat-9171	46	24	impact	impact	NOUN
easat-9171	46	25	of	of	ADP
easat-9171	46	26	the	the	DET
easat-9171	46	27	economic	economic	ADJ
easat-9171	46	28	crisis	crisis	NOUN
easat-9171	46	29	.	.	PUNCT
easat-9171	47	1	comparing	compare	VERB
easat-9171	47	2	the	the	DET
easat-9171	47	3	results	result	NOUN
easat-9171	47	4	of	of	ADP
easat-9171	47	5	the	the	DET
easat-9171	47	6	above	above	ADJ
easat-9171	47	7	studies	study	NOUN
easat-9171	47	8	,	,	PUNCT
easat-9171	47	9	it	it	PRON
easat-9171	47	10	can	can	AUX
easat-9171	47	11	be	be	AUX
easat-9171	47	12	seen	see	VERB
easat-9171	47	13	that	that	SCONJ
easat-9171	47	14	in	in	ADP
easat-9171	47	15	fact	fact	NOUN
easat-9171	47	16	,	,	PUNCT
easat-9171	47	17	the	the	DET
easat-9171	47	18	impact	impact	NOUN
easat-9171	47	19	of	of	ADP
easat-9171	47	20	financial	financial	ADJ
easat-9171	47	21	leverage	leverage	NOUN
easat-9171	47	22	on	on	ADP
easat-9171	47	23	future	future	ADJ
easat-9171	47	24	profitability	profitability	NOUN
easat-9171	47	25	can	can	AUX
easat-9171	47	26	be	be	AUX
easat-9171	47	27	positive	positive	ADJ
easat-9171	47	28	or	or	CCONJ
easat-9171	47	29	negative	negative	ADJ
easat-9171	47	30	depending	depend	VERB
easat-9171	47	31	on	on	ADP
easat-9171	47	32	the	the	DET
easat-9171	47	33	operating	operate	VERB
easat-9171	47	34	context	context	NOUN
easat-9171	47	35	of	of	ADP
easat-9171	47	36	the	the	DET
easat-9171	47	37	enterprise	enterprise	NOUN
easat-9171	47	38	.	.	PUNCT
easat-9171	48	1	in	in	ADP
easat-9171	48	2	the	the	DET
easat-9171	48	3	study	study	NOUN
easat-9171	48	4	of	of	ADP
easat-9171	48	5	evans	evans	PROPN
easat-9171	48	6	,	,	PUNCT
easat-9171	48	7	et	et	PROPN
easat-9171	48	8	al	al	PROPN
easat-9171	48	9	.	.	PUNCT
easat-9171	49	1	[	[	X
easat-9171	49	2	13	13	NUM
easat-9171	49	3	]	]	PUNCT
easat-9171	49	4	the	the	DET
easat-9171	49	5	impact	impact	NOUN
easat-9171	49	6	of	of	ADP
easat-9171	49	7	capital	capital	NOUN
easat-9171	49	8	structure	structure	NOUN
easat-9171	49	9	on	on	ADP
easat-9171	49	10	expected	expect	VERB
easat-9171	49	11	profits	profit	NOUN
easat-9171	49	12	is	be	AUX
easat-9171	49	13	not	not	PART
easat-9171	49	14	clearly	clearly	ADV
easat-9171	49	15	determined	determine	VERB
easat-9171	49	16	.	.	PUNCT
easat-9171	50	1	the	the	DET
easat-9171	50	2	study	study	NOUN
easat-9171	50	3	uses	use	VERB
easat-9171	50	4	two	two	NUM
easat-9171	50	5	indicators	indicator	NOUN
easat-9171	50	6	:	:	PUNCT
easat-9171	50	7	interest	interest	NOUN
easat-9171	50	8	expense	expense	NOUN
easat-9171	50	9	and	and	CCONJ
easat-9171	50	10	change	change	NOUN
easat-9171	50	11	in	in	ADP
easat-9171	50	12	long	long	ADJ
easat-9171	50	13	-	-	PUNCT
easat-9171	50	14	term	term	NOUN
easat-9171	50	15	debt	debt	NOUN
easat-9171	50	16	scale	scale	NOUN
easat-9171	50	17	(	(	PUNCT
easat-9171	50	18	both	both	PRON
easat-9171	50	19	calculated	calculate	VERB
easat-9171	50	20	on	on	ADP
easat-9171	50	21	the	the	DET
easat-9171	50	22	average	average	ADJ
easat-9171	50	23	value	value	NOUN
easat-9171	50	24	of	of	ADP
easat-9171	50	25	equity	equity	NOUN
easat-9171	50	26	)	)	PUNCT
easat-9171	50	27	to	to	PART
easat-9171	50	28	represent	represent	VERB
easat-9171	50	29	the	the	DET
easat-9171	50	30	capital	capital	NOUN
easat-9171	50	31	structure	structure	NOUN
easat-9171	50	32	factor	factor	NOUN
easat-9171	50	33	.	.	PUNCT
easat-9171	51	1	the	the	DET
easat-9171	51	2	research	research	NOUN
easat-9171	51	3	results	result	NOUN
easat-9171	51	4	are	be	AUX
easat-9171	51	5	not	not	PART
easat-9171	51	6	really	really	ADV
easat-9171	51	7	consistent	consistent	ADJ
easat-9171	51	8	because	because	SCONJ
easat-9171	51	9	the	the	DET
easat-9171	51	10	interest	interest	NOUN
easat-9171	51	11	expense	expense	NOUN
easat-9171	51	12	in	in	ADP
easat-9171	51	13	the	the	DET
easat-9171	51	14	period	period	NOUN
easat-9171	51	15	has	have	VERB
easat-9171	51	16	a	a	DET
easat-9171	51	17	negative	negative	ADJ
easat-9171	51	18	impact	impact	NOUN
easat-9171	51	19	while	while	SCONJ
easat-9171	51	20	the	the	DET
easat-9171	51	21	2333	2333	NUM
easat-9171	51	22	edelweiss	edelweiss	PROPN
easat-9171	51	23	applied	apply	VERB
easat-9171	51	24	science	science	NOUN
easat-9171	51	25	and	and	CCONJ
easat-9171	51	26	technology	technology	NOUN
easat-9171	51	27	issn	issn	PROPN
easat-9171	51	28	:	:	PUNCT
easat-9171	51	29	2576	2576	NUM
easat-9171	51	30	-	-	SYM
easat-9171	51	31	8484	8484	NUM
easat-9171	51	32	vol	vol	NOUN
easat-9171	51	33	.	.	PROPN
easat-9171	52	1	9	9	NUM
easat-9171	52	2	,	,	PUNCT
easat-9171	52	3	no	no	INTJ
easat-9171	52	4	.	.	NOUN
easat-9171	52	5	7	7	NUM
easat-9171	52	6	:	:	SYM
easat-9171	52	7	2331	2331	NUM
easat-9171	52	8	-	-	SYM
easat-9171	52	9	2339	2339	NUM
easat-9171	52	10	,	,	PUNCT
easat-9171	52	11	2025	2025	NUM
easat-9171	52	12	doi	doi	NOUN
easat-9171	52	13	:	:	PUNCT
easat-9171	52	14	10.55214/2576	10.55214/2576	NUM
easat-9171	52	15	-	-	PUNCT
easat-9171	52	16	8484.v9i7.9171	8484.v9i7.9171	NUM
easat-9171	52	17	©	©	PROPN
easat-9171	52	18	2025	2025	NUM
easat-9171	52	19	by	by	ADP
easat-9171	52	20	the	the	DET
easat-9171	52	21	authors	author	NOUN
easat-9171	52	22	;	;	PUNCT
easat-9171	52	23	licensee	licensee	PROPN
easat-9171	52	24	learning	learn	VERB
easat-9171	52	25	gate	gate	NOUN
easat-9171	52	26	increase	increase	NOUN
easat-9171	52	27	in	in	ADP
easat-9171	52	28	long	long	ADJ
easat-9171	52	29	-	-	PUNCT
easat-9171	52	30	term	term	NOUN
easat-9171	52	31	debt	debt	NOUN
easat-9171	52	32	has	have	VERB
easat-9171	52	33	a	a	DET
easat-9171	52	34	positive	positive	ADJ
easat-9171	52	35	impact	impact	NOUN
easat-9171	52	36	and	and	CCONJ
easat-9171	52	37	is	be	AUX
easat-9171	52	38	statistically	statistically	ADV
easat-9171	52	39	significant	significant	ADJ
easat-9171	52	40	on	on	ADP
easat-9171	52	41	the	the	DET
easat-9171	52	42	return	return	NOUN
easat-9171	52	43	on	on	ADP
easat-9171	52	44	equity	equity	NOUN
easat-9171	52	45	(	(	PUNCT
easat-9171	52	46	roe	roe	PROPN
easat-9171	52	47	)	)	PUNCT
easat-9171	52	48	1	1	NUM
easat-9171	52	49	year	year	NOUN
easat-9171	52	50	later	later	ADV
easat-9171	52	51	,	,	PUNCT
easat-9171	52	52	espinosa	espinosa	PROPN
easat-9171	52	53	[	[	X
easat-9171	52	54	14	14	NUM
easat-9171	52	55	]	]	PUNCT
easat-9171	52	56	also	also	ADV
easat-9171	52	57	did	do	AUX
easat-9171	52	58	not	not	PART
easat-9171	52	59	find	find	VERB
easat-9171	52	60	a	a	DET
easat-9171	52	61	statistically	statistically	ADV
easat-9171	52	62	significant	significant	ADJ
easat-9171	52	63	relationship	relationship	NOUN
easat-9171	52	64	between	between	ADP
easat-9171	52	65	financial	financial	ADJ
easat-9171	52	66	leverage	leverage	NOUN
easat-9171	52	67	(	(	PUNCT
easat-9171	52	68	and	and	CCONJ
easat-9171	52	69	profit	profit	NOUN
easat-9171	52	70	in	in	ADP
easat-9171	52	71	the	the	DET
easat-9171	52	72	following	following	ADJ
easat-9171	52	73	period	period	NOUN
easat-9171	52	74	,	,	PUNCT
easat-9171	52	75	however	however	ADV
easat-9171	52	76	in	in	ADP
easat-9171	52	77	this	this	DET
easat-9171	52	78	study	study	NOUN
easat-9171	52	79	financial	financial	ADJ
easat-9171	52	80	leverage	leverage	NOUN
easat-9171	52	81	only	only	ADV
easat-9171	52	82	plays	play	VERB
easat-9171	52	83	the	the	DET
easat-9171	52	84	role	role	NOUN
easat-9171	52	85	of	of	ADP
easat-9171	52	86	a	a	DET
easat-9171	52	87	control	control	NOUN
easat-9171	52	88	variable	variable	NOUN
easat-9171	52	89	in	in	ADP
easat-9171	52	90	the	the	DET
easat-9171	52	91	regression	regression	NOUN
easat-9171	52	92	model	model	NOUN
easat-9171	52	93	.	.	PUNCT
easat-9171	53	1	2.3	2.3	NUM
easat-9171	53	2	.	.	PUNCT
easat-9171	54	1	business	business	NOUN
easat-9171	54	2	size	size	NOUN
easat-9171	54	3	the	the	DET
easat-9171	54	4	measurement	measurement	NOUN
easat-9171	54	5	of	of	ADP
easat-9171	54	6	firm	firm	ADJ
easat-9171	54	7	size	size	NOUN
easat-9171	54	8	varies	vary	VERB
easat-9171	54	9	across	across	ADP
easat-9171	54	10	studies	study	NOUN
easat-9171	54	11	.	.	PUNCT
easat-9171	55	1	evans	evans	PROPN
easat-9171	55	2	,	,	PUNCT
easat-9171	55	3	et	et	PROPN
easat-9171	55	4	al	al	PROPN
easat-9171	55	5	.	.	PUNCT
easat-9171	56	1	[	[	X
easat-9171	56	2	13	13	NUM
easat-9171	56	3	]	]	PUNCT
easat-9171	56	4	measured	measure	VERB
easat-9171	56	5	firm	firm	ADJ
easat-9171	56	6	size	size	NOUN
easat-9171	56	7	using	use	VERB
easat-9171	56	8	the	the	DET
easat-9171	56	9	logarithm	logarithm	NOUN
easat-9171	56	10	of	of	ADP
easat-9171	56	11	total	total	ADJ
easat-9171	56	12	assets	asset	NOUN
easat-9171	56	13	,	,	PUNCT
easat-9171	56	14	and	and	CCONJ
easat-9171	56	15	stierwald	stierwald	ADJ
easat-9171	56	16	[	[	X
easat-9171	56	17	10	10	NUM
easat-9171	56	18	]	]	SYM
easat-9171	56	19	measured	measure	VERB
easat-9171	56	20	firm	firm	ADJ
easat-9171	56	21	size	size	NOUN
easat-9171	56	22	using	use	VERB
easat-9171	56	23	the	the	DET
easat-9171	56	24	number	number	NOUN
easat-9171	56	25	of	of	ADP
easat-9171	56	26	employees	employee	NOUN
easat-9171	56	27	,	,	PUNCT
easat-9171	56	28	both	both	PRON
easat-9171	56	29	of	of	ADP
easat-9171	56	30	which	which	PRON
easat-9171	56	31	found	find	VERB
easat-9171	56	32	a	a	DET
easat-9171	56	33	positive	positive	ADJ
easat-9171	56	34	and	and	CCONJ
easat-9171	56	35	statistically	statistically	ADV
easat-9171	56	36	significant	significant	ADJ
easat-9171	56	37	effect	effect	NOUN
easat-9171	56	38	of	of	ADP
easat-9171	56	39	size	size	NOUN
easat-9171	56	40	on	on	ADP
easat-9171	56	41	future	future	ADJ
easat-9171	56	42	returns	return	NOUN
easat-9171	56	43	on	on	ADP
easat-9171	56	44	total	total	ADJ
easat-9171	56	45	assets	asset	NOUN
easat-9171	56	46	.	.	PUNCT
easat-9171	57	1	czarnitzki	czarnitzki	NOUN
easat-9171	57	2	and	and	CCONJ
easat-9171	57	3	kraft	kraft	NOUN
easat-9171	57	4	[	[	X
easat-9171	57	5	15	15	NUM
easat-9171	57	6	]	]	PUNCT
easat-9171	57	7	and	and	CCONJ
easat-9171	57	8	yoo	yoo	PROPN
easat-9171	57	9	and	and	CCONJ
easat-9171	57	10	kim	kim	PROPN
easat-9171	58	1	[	[	X
easat-9171	58	2	12	12	NUM
easat-9171	58	3	]	]	PUNCT
easat-9171	58	4	found	find	VERB
easat-9171	58	5	a	a	DET
easat-9171	58	6	negative	negative	ADJ
easat-9171	58	7	and	and	CCONJ
easat-9171	58	8	statistically	statistically	ADV
easat-9171	58	9	significant	significant	ADJ
easat-9171	58	10	effect	effect	NOUN
easat-9171	58	11	of	of	ADP
easat-9171	58	12	firm	firm	ADJ
easat-9171	58	13	size	size	NOUN
easat-9171	58	14	on	on	ADP
easat-9171	58	15	future	future	ADJ
easat-9171	58	16	returns	return	NOUN
easat-9171	58	17	–	–	PUNCT
easat-9171	58	18	results	result	NOUN
easat-9171	58	19	that	that	PRON
easat-9171	58	20	were	be	AUX
easat-9171	58	21	interpreted	interpret	VERB
easat-9171	58	22	based	base	VERB
easat-9171	58	23	on	on	ADP
easat-9171	58	24	the	the	DET
easat-9171	58	25	specific	specific	ADJ
easat-9171	58	26	operating	operate	VERB
easat-9171	58	27	context	context	NOUN
easat-9171	58	28	of	of	ADP
easat-9171	58	29	firms	firm	NOUN
easat-9171	58	30	in	in	ADP
easat-9171	58	31	their	their	PRON
easat-9171	58	32	countries	country	NOUN
easat-9171	58	33	(	(	PUNCT
easat-9171	58	34	germany	germany	PROPN
easat-9171	58	35	and	and	CCONJ
easat-9171	58	36	korea	korea	PROPN
easat-9171	58	37	)	)	PUNCT
easat-9171	58	38	.	.	PUNCT
easat-9171	59	1	meanwhile	meanwhile	ADV
easat-9171	59	2	,	,	PUNCT
easat-9171	59	3	espinosa	espinosa	PROPN
easat-9171	59	4	[	[	X
easat-9171	59	5	14	14	NUM
easat-9171	59	6	]	]	PUNCT
easat-9171	59	7	did	do	AUX
easat-9171	59	8	not	not	PART
easat-9171	59	9	find	find	VERB
easat-9171	59	10	a	a	DET
easat-9171	59	11	statistically	statistically	ADV
easat-9171	59	12	significant	significant	ADJ
easat-9171	59	13	relationship	relationship	NOUN
easat-9171	59	14	between	between	ADP
easat-9171	59	15	firm	firm	ADJ
easat-9171	59	16	size	size	NOUN
easat-9171	59	17	(	(	PUNCT
easat-9171	59	18	proxied	proxie	VERB
easat-9171	59	19	by	by	ADP
easat-9171	59	20	the	the	DET
easat-9171	59	21	decile	decile	NOUN
easat-9171	59	22	rank	rank	NOUN
easat-9171	59	23	of	of	ADP
easat-9171	59	24	the	the	DET
easat-9171	59	25	logarithm	logarithm	NOUN
easat-9171	59	26	of	of	ADP
easat-9171	59	27	total	total	ADJ
easat-9171	59	28	assets	asset	NOUN
easat-9171	59	29	of	of	ADP
easat-9171	59	30	firms	firm	NOUN
easat-9171	59	31	)	)	PUNCT
easat-9171	59	32	and	and	CCONJ
easat-9171	59	33	future	future	ADJ
easat-9171	59	34	returns	return	NOUN
easat-9171	59	35	.	.	PUNCT
easat-9171	60	1	2.4	2.4	NUM
easat-9171	60	2	.	.	PUNCT
easat-9171	61	1	asset	asset	NOUN
easat-9171	61	2	growth	growth	PROPN
easat-9171	61	3	richardson	richardson	PROPN
easat-9171	61	4	,	,	PUNCT
easat-9171	61	5	et	et	PROPN
easat-9171	61	6	al	al	PROPN
easat-9171	61	7	.	.	PUNCT
easat-9171	62	1	[	[	X
easat-9171	62	2	16	16	NUM
easat-9171	62	3	]	]	PUNCT
easat-9171	62	4	and	and	CCONJ
easat-9171	62	5	dickinson	dickinson	PROPN
easat-9171	62	6	and	and	CCONJ
easat-9171	62	7	sommers	sommer	NOUN
easat-9171	62	8	[	[	X
easat-9171	62	9	11	11	NUM
easat-9171	62	10	]	]	PUNCT
easat-9171	62	11	found	find	VERB
easat-9171	62	12	empirical	empirical	ADJ
easat-9171	62	13	evidence	evidence	NOUN
easat-9171	62	14	that	that	SCONJ
easat-9171	62	15	the	the	DET
easat-9171	62	16	change	change	NOUN
easat-9171	62	17	in	in	ADP
easat-9171	62	18	net	net	ADJ
easat-9171	62	19	operating	operating	NOUN
easat-9171	62	20	assets	asset	NOUN
easat-9171	62	21	during	during	ADP
easat-9171	62	22	the	the	DET
easat-9171	62	23	period	period	NOUN
easat-9171	62	24	is	be	AUX
easat-9171	62	25	negatively	negatively	ADV
easat-9171	62	26	related	relate	VERB
easat-9171	62	27	to	to	ADP
easat-9171	62	28	the	the	DET
easat-9171	62	29	next	next	ADJ
easat-9171	62	30	period	period	NOUN
easat-9171	62	31	's	's	PART
easat-9171	62	32	return	return	NOUN
easat-9171	62	33	on	on	ADP
easat-9171	62	34	assets	asset	NOUN
easat-9171	62	35	(	(	PUNCT
easat-9171	62	36	roa	roa	NOUN
easat-9171	62	37	)	)	PUNCT
easat-9171	62	38	of	of	ADP
easat-9171	62	39	us	we	PRON
easat-9171	62	40	listed	list	VERB
easat-9171	62	41	firms	firm	NOUN
easat-9171	62	42	in	in	ADP
easat-9171	62	43	different	different	ADJ
easat-9171	62	44	periods	period	NOUN
easat-9171	62	45	.	.	PUNCT
easat-9171	63	1	abarbanell	abarbanell	INTJ
easat-9171	63	2	and	and	CCONJ
easat-9171	63	3	bushee	bushee	NOUN
easat-9171	64	1	[	[	X
easat-9171	64	2	17	17	NUM
easat-9171	64	3	]	]	PUNCT
easat-9171	64	4	also	also	ADV
easat-9171	64	5	found	find	VERB
easat-9171	64	6	that	that	SCONJ
easat-9171	64	7	the	the	DET
easat-9171	64	8	difference	difference	NOUN
easat-9171	64	9	between	between	ADP
easat-9171	64	10	the	the	DET
easat-9171	64	11	increase	increase	NOUN
easat-9171	64	12	in	in	ADP
easat-9171	64	13	long	long	ADJ
easat-9171	64	14	-	-	PUNCT
easat-9171	64	15	term	term	NOUN
easat-9171	64	16	investment	investment	NOUN
easat-9171	64	17	(	(	PUNCT
easat-9171	64	18	measured	measure	VERB
easat-9171	64	19	by	by	ADP
easat-9171	64	20	capital	capital	NOUN
easat-9171	64	21	expenditure	expenditure	NOUN
easat-9171	64	22	)	)	PUNCT
easat-9171	64	23	of	of	ADP
easat-9171	64	24	us	we	PRON
easat-9171	64	25	listed	list	VERB
easat-9171	64	26	firms	firm	NOUN
easat-9171	64	27	compared	compare	VERB
easat-9171	64	28	to	to	ADP
easat-9171	64	29	the	the	DET
easat-9171	64	30	industry	industry	NOUN
easat-9171	64	31	average	average	NOUN
easat-9171	64	32	has	have	VERB
easat-9171	64	33	a	a	DET
easat-9171	64	34	negative	negative	ADJ
easat-9171	64	35	impact	impact	NOUN
easat-9171	64	36	on	on	ADP
easat-9171	64	37	dividends	dividend	NOUN
easat-9171	64	38	in	in	ADP
easat-9171	64	39	the	the	DET
easat-9171	64	40	following	following	ADJ
easat-9171	64	41	year	year	NOUN
easat-9171	64	42	,	,	PUNCT
easat-9171	64	43	thereby	thereby	ADV
easat-9171	64	44	concluding	conclude	VERB
easat-9171	64	45	that	that	SCONJ
easat-9171	64	46	if	if	SCONJ
easat-9171	64	47	a	a	DET
easat-9171	64	48	firm	firm	NOUN
easat-9171	64	49	increases	increase	VERB
easat-9171	64	50	too	too	ADV
easat-9171	64	51	much	much	ADJ
easat-9171	64	52	long	long	ADJ
easat-9171	64	53	-	-	PUNCT
easat-9171	64	54	term	term	NOUN
easat-9171	64	55	investment	investment	NOUN
easat-9171	64	56	,	,	PUNCT
easat-9171	64	57	its	its	PRON
easat-9171	64	58	profitability	profitability	NOUN
easat-9171	64	59	in	in	ADP
easat-9171	64	60	the	the	DET
easat-9171	64	61	near	near	ADJ
easat-9171	64	62	future	future	NOUN
easat-9171	64	63	may	may	AUX
easat-9171	64	64	decline	decline	VERB
easat-9171	64	65	.	.	PUNCT
easat-9171	65	1	in	in	ADP
easat-9171	65	2	particular	particular	ADJ
easat-9171	65	3	,	,	PUNCT
easat-9171	65	4	the	the	DET
easat-9171	65	5	negative	negative	ADJ
easat-9171	65	6	impact	impact	NOUN
easat-9171	65	7	of	of	ADP
easat-9171	65	8	excessive	excessive	ADJ
easat-9171	65	9	long	long	ADJ
easat-9171	65	10	-	-	PUNCT
easat-9171	65	11	term	term	NOUN
easat-9171	65	12	investment	investment	NOUN
easat-9171	65	13	becomes	become	VERB
easat-9171	65	14	more	more	ADV
easat-9171	65	15	serious	serious	ADJ
easat-9171	65	16	in	in	ADP
easat-9171	65	17	the	the	DET
easat-9171	65	18	case	case	NOUN
easat-9171	65	19	of	of	ADP
easat-9171	65	20	enterprises	enterprise	NOUN
easat-9171	65	21	with	with	ADP
easat-9171	65	22	large	large	ADJ
easat-9171	65	23	free	free	ADJ
easat-9171	65	24	cash	cash	NOUN
easat-9171	65	25	flow	flow	NOUN
easat-9171	65	26	and	and	CCONJ
easat-9171	65	27	low	low	ADJ
easat-9171	65	28	leverage	leverage	NOUN
easat-9171	65	29	[	[	X
easat-9171	65	30	18	18	NUM
easat-9171	65	31	]	]	PUNCT
easat-9171	65	32	because	because	SCONJ
easat-9171	65	33	these	these	DET
easat-9171	65	34	enterprises	enterprise	NOUN
easat-9171	65	35	have	have	VERB
easat-9171	65	36	surplus	surplus	ADJ
easat-9171	65	37	funds	fund	NOUN
easat-9171	65	38	and	and	CCONJ
easat-9171	65	39	few	few	ADJ
easat-9171	65	40	fixed	fix	VERB
easat-9171	65	41	payment	payment	NOUN
easat-9171	65	42	obligations	obligation	NOUN
easat-9171	65	43	,	,	PUNCT
easat-9171	65	44	so	so	SCONJ
easat-9171	65	45	they	they	PRON
easat-9171	65	46	can	can	AUX
easat-9171	65	47	invest	invest	VERB
easat-9171	65	48	more	more	ADV
easat-9171	65	49	widely	widely	ADV
easat-9171	65	50	.	.	PUNCT
easat-9171	66	1	however	however	ADV
easat-9171	66	2	,	,	PUNCT
easat-9171	66	3	some	some	DET
easat-9171	66	4	other	other	ADJ
easat-9171	66	5	studies	study	NOUN
easat-9171	66	6	have	have	AUX
easat-9171	66	7	found	find	VERB
easat-9171	66	8	a	a	DET
easat-9171	66	9	positive	positive	ADJ
easat-9171	66	10	relationship	relationship	NOUN
easat-9171	66	11	between	between	ADP
easat-9171	66	12	investment	investment	NOUN
easat-9171	66	13	and	and	CCONJ
easat-9171	66	14	future	future	ADJ
easat-9171	66	15	profitability	profitability	NOUN
easat-9171	66	16	.	.	PUNCT
easat-9171	67	1	in	in	ADP
easat-9171	67	2	asia	asia	PROPN
easat-9171	67	3	,	,	PUNCT
easat-9171	67	4	yoo	yoo	PROPN
easat-9171	67	5	and	and	CCONJ
easat-9171	67	6	kim	kim	PROPN
easat-9171	67	7	[	[	X
easat-9171	67	8	12	12	NUM
easat-9171	67	9	]	]	PUNCT
easat-9171	67	10	found	find	VERB
easat-9171	67	11	that	that	SCONJ
easat-9171	67	12	the	the	DET
easat-9171	67	13	growth	growth	NOUN
easat-9171	67	14	of	of	ADP
easat-9171	67	15	total	total	ADJ
easat-9171	67	16	assets	asset	NOUN
easat-9171	67	17	during	during	ADP
easat-9171	67	18	the	the	DET
easat-9171	67	19	period	period	NOUN
easat-9171	67	20	(	(	PUNCT
easat-9171	67	21	measured	measure	VERB
easat-9171	67	22	by	by	ADP
easat-9171	67	23	the	the	DET
easat-9171	67	24	difference	difference	NOUN
easat-9171	67	25	between	between	ADP
easat-9171	67	26	the	the	DET
easat-9171	67	27	logarithm	logarithm	NOUN
easat-9171	67	28	of	of	ADP
easat-9171	67	29	total	total	ADJ
easat-9171	67	30	assets	asset	NOUN
easat-9171	67	31	at	at	ADP
easat-9171	67	32	the	the	DET
easat-9171	67	33	end	end	NOUN
easat-9171	67	34	of	of	ADP
easat-9171	67	35	the	the	DET
easat-9171	67	36	period	period	NOUN
easat-9171	67	37	and	and	CCONJ
easat-9171	67	38	the	the	DET
easat-9171	67	39	logarithm	logarithm	NOUN
easat-9171	67	40	of	of	ADP
easat-9171	67	41	total	total	ADJ
easat-9171	67	42	assets	asset	NOUN
easat-9171	67	43	at	at	ADP
easat-9171	67	44	the	the	DET
easat-9171	67	45	beginning	beginning	NOUN
easat-9171	67	46	of	of	ADP
easat-9171	67	47	the	the	DET
easat-9171	67	48	period	period	NOUN
easat-9171	67	49	)	)	PUNCT
easat-9171	67	50	has	have	VERB
easat-9171	67	51	a	a	DET
easat-9171	67	52	positive	positive	ADJ
easat-9171	67	53	and	and	CCONJ
easat-9171	67	54	statistically	statistically	ADV
easat-9171	67	55	significant	significant	ADJ
easat-9171	67	56	impact	impact	NOUN
easat-9171	67	57	on	on	ADP
easat-9171	67	58	the	the	DET
easat-9171	67	59	next	next	ADJ
easat-9171	67	60	year	year	NOUN
easat-9171	67	61	roa	roa	NOUN
easat-9171	67	62	of	of	ADP
easat-9171	67	63	enterprises	enterprise	NOUN
easat-9171	67	64	listed	list	VERB
easat-9171	67	65	on	on	ADP
easat-9171	67	66	the	the	DET
easat-9171	67	67	korean	korean	ADJ
easat-9171	67	68	stock	stock	NOUN
easat-9171	67	69	exchange	exchange	PROPN
easat-9171	67	70	.	.	PUNCT
easat-9171	68	1	previously	previously	ADV
easat-9171	68	2	,	,	PUNCT
easat-9171	68	3	jiang	jiang	PROPN
easat-9171	68	4	,	,	PUNCT
easat-9171	68	5	et	et	PROPN
easat-9171	68	6	al	al	PROPN
easat-9171	68	7	.	.	PUNCT
easat-9171	69	1	[	[	X
easat-9171	69	2	19	19	NUM
easat-9171	69	3	]	]	PUNCT
easat-9171	69	4	also	also	ADV
easat-9171	69	5	found	find	VERB
easat-9171	69	6	a	a	DET
easat-9171	69	7	positive	positive	ADJ
easat-9171	69	8	relationship	relationship	NOUN
easat-9171	69	9	between	between	ADP
easat-9171	69	10	the	the	DET
easat-9171	69	11	profitability	profitability	NOUN
easat-9171	69	12	of	of	ADP
easat-9171	69	13	listed	list	VERB
easat-9171	69	14	companies	company	NOUN
easat-9171	69	15	on	on	ADP
easat-9171	69	16	the	the	DET
easat-9171	69	17	taiwan	taiwan	PROPN
easat-9171	69	18	stock	stock	NOUN
easat-9171	69	19	exchange	exchange	NOUN
easat-9171	69	20	in	in	ADP
easat-9171	69	21	each	each	DET
easat-9171	69	22	year	year	NOUN
easat-9171	69	23	during	during	ADP
easat-9171	69	24	1992	1992	NUM
easat-9171	69	25	-	-	SYM
easat-9171	69	26	2002	2002	NUM
easat-9171	69	27	and	and	CCONJ
easat-9171	69	28	long	long	ADJ
easat-9171	69	29	-	-	PUNCT
easat-9171	69	30	term	term	NOUN
easat-9171	69	31	investments	investment	NOUN
easat-9171	69	32	(	(	PUNCT
easat-9171	69	33	measured	measure	VERB
easat-9171	69	34	by	by	ADP
easat-9171	69	35	capital	capital	NOUN
easat-9171	69	36	expenditure	expenditure	NOUN
easat-9171	69	37	)	)	PUNCT
easat-9171	69	38	in	in	ADP
easat-9171	69	39	the	the	DET
easat-9171	69	40	previous	previous	ADJ
easat-9171	69	41	5	5	NUM
easat-9171	69	42	years	year	NOUN
easat-9171	69	43	.	.	PUNCT
easat-9171	70	1	2.5	2.5	NUM
easat-9171	70	2	.	.	PUNCT
easat-9171	71	1	dividends	dividend	NOUN
easat-9171	71	2	empirical	empirical	ADJ
easat-9171	71	3	studies	study	NOUN
easat-9171	71	4	on	on	ADP
easat-9171	71	5	the	the	DET
easat-9171	71	6	role	role	NOUN
easat-9171	71	7	of	of	ADP
easat-9171	71	8	dividends	dividend	NOUN
easat-9171	71	9	in	in	ADP
easat-9171	71	10	profit	profit	NOUN
easat-9171	71	11	forecasting	forecasting	NOUN
easat-9171	71	12	show	show	VERB
easat-9171	71	13	very	very	ADV
easat-9171	71	14	different	different	ADJ
easat-9171	71	15	results	result	NOUN
easat-9171	71	16	.	.	PUNCT
easat-9171	72	1	zhou	zhou	X
easat-9171	73	1	[	[	X
easat-9171	73	2	20	20	NUM
easat-9171	73	3	]	]	PUNCT
easat-9171	73	4	concluded	conclude	VERB
easat-9171	73	5	that	that	SCONJ
easat-9171	73	6	firms	firm	NOUN
easat-9171	73	7	that	that	PRON
easat-9171	73	8	pay	pay	VERB
easat-9171	73	9	high	high	ADJ
easat-9171	73	10	dividends	dividend	NOUN
easat-9171	73	11	tend	tend	VERB
easat-9171	73	12	to	to	PART
easat-9171	73	13	have	have	VERB
easat-9171	73	14	strong	strong	ADJ
easat-9171	73	15	earnings	earning	NOUN
easat-9171	73	16	growth	growth	NOUN
easat-9171	73	17	in	in	ADP
easat-9171	73	18	the	the	DET
easat-9171	73	19	future	future	NOUN
easat-9171	73	20	.	.	PUNCT
easat-9171	74	1	evans	evans	PROPN
easat-9171	74	2	,	,	PUNCT
easat-9171	74	3	et	et	PROPN
easat-9171	74	4	al	al	PROPN
easat-9171	74	5	.	.	PUNCT
easat-9171	75	1	[	[	X
easat-9171	75	2	13	13	NUM
easat-9171	75	3	]	]	PUNCT
easat-9171	75	4	used	use	VERB
easat-9171	75	5	two	two	NUM
easat-9171	75	6	variables	variable	NOUN
easat-9171	75	7	to	to	PART
easat-9171	75	8	represent	represent	VERB
easat-9171	75	9	dividend	dividend	NOUN
easat-9171	75	10	policy	policy	NOUN
easat-9171	75	11	,	,	PUNCT
easat-9171	75	12	namely	namely	ADV
easat-9171	75	13	the	the	DET
easat-9171	75	14	size	size	NOUN
easat-9171	75	15	of	of	ADP
easat-9171	75	16	cash	cash	NOUN
easat-9171	75	17	dividends	dividend	NOUN
easat-9171	75	18	and	and	CCONJ
easat-9171	75	19	a	a	DET
easat-9171	75	20	dummy	dummy	ADJ
easat-9171	75	21	variable	variable	NOUN
easat-9171	75	22	representing	represent	VERB
easat-9171	75	23	whether	whether	SCONJ
easat-9171	75	24	the	the	DET
easat-9171	75	25	firm	firm	NOUN
easat-9171	75	26	paid	pay	VERB
easat-9171	75	27	dividends	dividend	NOUN
easat-9171	75	28	in	in	ADP
easat-9171	75	29	the	the	DET
easat-9171	75	30	period	period	NOUN
easat-9171	75	31	,	,	PUNCT
easat-9171	75	32	and	and	CCONJ
easat-9171	75	33	both	both	PRON
easat-9171	75	34	of	of	ADP
easat-9171	75	35	these	these	DET
easat-9171	75	36	variables	variable	NOUN
easat-9171	75	37	were	be	AUX
easat-9171	75	38	shown	show	VERB
easat-9171	75	39	to	to	PART
easat-9171	75	40	have	have	VERB
easat-9171	75	41	a	a	DET
easat-9171	75	42	positive	positive	ADJ
easat-9171	75	43	and	and	CCONJ
easat-9171	75	44	statistically	statistically	ADV
easat-9171	75	45	significant	significant	ADJ
easat-9171	75	46	impact	impact	NOUN
easat-9171	75	47	on	on	ADP
easat-9171	75	48	roe	roe	NOUN
easat-9171	75	49	in	in	ADP
easat-9171	75	50	the	the	DET
easat-9171	75	51	next	next	ADJ
easat-9171	75	52	one	one	NUM
easat-9171	75	53	year	year	NOUN
easat-9171	75	54	in	in	ADP
easat-9171	75	55	practice	practice	NOUN
easat-9171	75	56	.	.	PUNCT
easat-9171	76	1	unlike	unlike	ADP
easat-9171	76	2	the	the	DET
easat-9171	76	3	previous	previous	ADJ
easat-9171	76	4	studies	study	NOUN
easat-9171	76	5	,	,	PUNCT
easat-9171	76	6	freeman	freeman	PROPN
easat-9171	76	7	,	,	PUNCT
easat-9171	76	8	et	et	PROPN
easat-9171	76	9	al	al	PROPN
easat-9171	76	10	.	.	PUNCT
easat-9171	77	1	[	[	X
easat-9171	77	2	9	9	NUM
easat-9171	77	3	]	]	PUNCT
easat-9171	77	4	;	;	PUNCT
easat-9171	77	5	deangelo	deangelo	PROPN
easat-9171	77	6	,	,	PUNCT
easat-9171	77	7	et	et	PROPN
easat-9171	77	8	al	al	PROPN
easat-9171	77	9	.	.	PUNCT
easat-9171	78	1	[	[	X
easat-9171	78	2	21	21	NUM
easat-9171	78	3	]	]	X
easat-9171	78	4	;	;	PUNCT
easat-9171	78	5	benartzi	benartzi	NOUN
easat-9171	78	6	,	,	PUNCT
easat-9171	78	7	et	et	PROPN
easat-9171	78	8	al	al	PROPN
easat-9171	78	9	.	.	PUNCT
easat-9171	79	1	[	[	X
easat-9171	79	2	22	22	NUM
easat-9171	79	3	]	]	PUNCT
easat-9171	79	4	and	and	CCONJ
easat-9171	79	5	grullon	grullon	NOUN
easat-9171	79	6	,	,	PUNCT
easat-9171	79	7	et	et	PROPN
easat-9171	79	8	al	al	PROPN
easat-9171	79	9	.	.	PUNCT
easat-9171	80	1	[	[	X
easat-9171	80	2	23	23	NUM
easat-9171	80	3	]	]	PUNCT
easat-9171	80	4	did	do	AUX
easat-9171	80	5	not	not	PART
easat-9171	80	6	find	find	VERB
easat-9171	80	7	empirical	empirical	ADJ
easat-9171	80	8	evidence	evidence	NOUN
easat-9171	80	9	for	for	ADP
easat-9171	80	10	a	a	DET
easat-9171	80	11	positive	positive	ADJ
easat-9171	80	12	relationship	relationship	NOUN
easat-9171	80	13	between	between	ADP
easat-9171	80	14	the	the	DET
easat-9171	80	15	change	change	NOUN
easat-9171	80	16	in	in	ADP
easat-9171	80	17	dividends	dividend	NOUN
easat-9171	80	18	in	in	ADP
easat-9171	80	19	the	the	DET
easat-9171	80	20	current	current	ADJ
easat-9171	80	21	period	period	NOUN
easat-9171	80	22	and	and	CCONJ
easat-9171	80	23	future	future	ADJ
easat-9171	80	24	earnings	earning	NOUN
easat-9171	80	25	.	.	PUNCT
easat-9171	81	1	grullon	grullon	NOUN
easat-9171	81	2	,	,	PUNCT
easat-9171	81	3	et	et	PROPN
easat-9171	81	4	al	al	PROPN
easat-9171	81	5	.	.	PUNCT
easat-9171	82	1	[	[	X
easat-9171	82	2	23	23	NUM
easat-9171	82	3	]	]	PUNCT
easat-9171	82	4	argue	argue	VERB
easat-9171	82	5	that	that	SCONJ
easat-9171	82	6	the	the	DET
easat-9171	82	7	positive	positive	ADJ
easat-9171	82	8	relationship	relationship	NOUN
easat-9171	82	9	between	between	ADP
easat-9171	82	10	current	current	ADJ
easat-9171	82	11	dividends	dividend	NOUN
easat-9171	82	12	and	and	CCONJ
easat-9171	82	13	future	future	ADJ
easat-9171	82	14	profitability	profitability	NOUN
easat-9171	82	15	found	find	VERB
easat-9171	82	16	by	by	ADP
easat-9171	82	17	nissim	nissim	PROPN
easat-9171	82	18	and	and	CCONJ
easat-9171	82	19	ziv	ziv	PROPN
easat-9171	83	1	[	[	X
easat-9171	83	2	24	24	NUM
easat-9171	83	3	]	]	PUNCT
easat-9171	83	4	is	be	AUX
easat-9171	83	5	not	not	PART
easat-9171	83	6	convincing	convincing	ADJ
easat-9171	83	7	because	because	SCONJ
easat-9171	83	8	that	that	DET
easat-9171	83	9	study	study	NOUN
easat-9171	83	10	imposed	impose	VERB
easat-9171	83	11	a	a	DET
easat-9171	83	12	linear	linear	ADJ
easat-9171	83	13	reversion	reversion	NOUN
easat-9171	83	14	of	of	ADP
easat-9171	83	15	annual	annual	ADJ
easat-9171	83	16	returns	return	NOUN
easat-9171	83	17	,	,	PUNCT
easat-9171	83	18	whereas	whereas	SCONJ
easat-9171	83	19	in	in	ADP
easat-9171	83	20	reality	reality	NOUN
easat-9171	83	21	it	it	PRON
easat-9171	83	22	should	should	AUX
easat-9171	83	23	be	be	AUX
easat-9171	83	24	nonlinear	nonlinear	ADJ
easat-9171	83	25	,	,	PUNCT
easat-9171	83	26	leading	lead	VERB
easat-9171	83	27	to	to	ADP
easat-9171	83	28	an	an	DET
easat-9171	83	29	incorrect	incorrect	ADJ
easat-9171	83	30	regression	regression	NOUN
easat-9171	83	31	model	model	NOUN
easat-9171	83	32	format	format	NOUN
easat-9171	83	33	.	.	PUNCT
easat-9171	84	1	thus	thus	ADV
easat-9171	84	2	,	,	PUNCT
easat-9171	84	3	although	although	SCONJ
easat-9171	84	4	dividends	dividend	NOUN
easat-9171	84	5	are	be	AUX
easat-9171	84	6	one	one	NUM
easat-9171	84	7	of	of	ADP
easat-9171	84	8	the	the	DET
easat-9171	84	9	factors	factor	NOUN
easat-9171	84	10	affecting	affect	VERB
easat-9171	84	11	future	future	ADJ
easat-9171	84	12	profitability	profitability	NOUN
easat-9171	84	13	with	with	ADP
easat-9171	84	14	the	the	DET
easat-9171	84	15	most	most	ADV
easat-9171	84	16	solid	solid	ADJ
easat-9171	84	17	theoretical	theoretical	ADJ
easat-9171	84	18	foundation	foundation	NOUN
easat-9171	84	19	,	,	PUNCT
easat-9171	84	20	their	their	PRON
easat-9171	84	21	role	role	NOUN
easat-9171	84	22	in	in	ADP
easat-9171	84	23	predicting	predict	VERB
easat-9171	84	24	profits	profit	NOUN
easat-9171	84	25	in	in	ADP
easat-9171	84	26	practice	practice	NOUN
easat-9171	84	27	is	be	AUX
easat-9171	84	28	complex	complex	ADJ
easat-9171	84	29	,	,	PUNCT
easat-9171	84	30	can	can	AUX
easat-9171	84	31	vary	vary	VERB
easat-9171	84	32	depending	depend	VERB
easat-9171	84	33	on	on	ADP
easat-9171	84	34	the	the	DET
easat-9171	84	35	context	context	NOUN
easat-9171	84	36	,	,	PUNCT
easat-9171	84	37	and	and	CCONJ
easat-9171	84	38	has	have	AUX
easat-9171	84	39	not	not	PART
easat-9171	84	40	been	be	AUX
easat-9171	84	41	consistently	consistently	ADV
easat-9171	84	42	determined	determine	VERB
easat-9171	84	43	among	among	ADP
easat-9171	84	44	empirical	empirical	ADJ
easat-9171	84	45	studies	study	NOUN
easat-9171	84	46	.	.	PUNCT
easat-9171	85	1	in	in	ADP
easat-9171	85	2	addition	addition	NOUN
easat-9171	85	3	,	,	PUNCT
easat-9171	85	4	researchers	researcher	NOUN
easat-9171	85	5	seem	seem	VERB
easat-9171	85	6	to	to	PART
easat-9171	85	7	be	be	AUX
easat-9171	85	8	uninterested	uninterested	ADJ
easat-9171	85	9	in	in	ADP
easat-9171	85	10	the	the	DET
easat-9171	85	11	short	short	ADJ
easat-9171	85	12	-	-	PUNCT
easat-9171	85	13	term	term	NOUN
easat-9171	85	14	impact	impact	NOUN
easat-9171	85	15	of	of	ADP
easat-9171	85	16	this	this	DET
easat-9171	85	17	factor	factor	NOUN
easat-9171	85	18	.	.	PUNCT
easat-9171	86	1	2334	2334	NUM
easat-9171	86	2	edelweiss	edelweiss	PROPN
easat-9171	86	3	applied	apply	VERB
easat-9171	86	4	science	science	NOUN
easat-9171	86	5	and	and	CCONJ
easat-9171	86	6	technology	technology	NOUN
easat-9171	86	7	issn	issn	PROPN
easat-9171	86	8	:	:	PUNCT
easat-9171	86	9	2576	2576	NUM
easat-9171	86	10	-	-	SYM
easat-9171	86	11	8484	8484	NUM
easat-9171	86	12	vol	vol	NOUN
easat-9171	86	13	.	.	PROPN
easat-9171	87	1	9	9	NUM
easat-9171	87	2	,	,	PUNCT
easat-9171	87	3	no	no	INTJ
easat-9171	87	4	.	.	NOUN
easat-9171	87	5	7	7	NUM
easat-9171	87	6	:	:	SYM
easat-9171	87	7	2331	2331	NUM
easat-9171	87	8	-	-	SYM
easat-9171	87	9	2339	2339	NUM
easat-9171	87	10	,	,	PUNCT
easat-9171	87	11	2025	2025	NUM
easat-9171	87	12	doi	doi	NOUN
easat-9171	87	13	:	:	PUNCT
easat-9171	87	14	10.55214/2576	10.55214/2576	NUM
easat-9171	87	15	-	-	PUNCT
easat-9171	87	16	8484.v9i7.9171	8484.v9i7.9171	NUM
easat-9171	87	17	©	©	PROPN
easat-9171	87	18	2025	2025	NUM
easat-9171	87	19	by	by	ADP
easat-9171	87	20	the	the	DET
easat-9171	87	21	authors	author	NOUN
easat-9171	87	22	;	;	PUNCT
easat-9171	87	23	licensee	licensee	PROPN
easat-9171	87	24	learning	learning	NOUN
easat-9171	87	25	gate	gate	NOUN
easat-9171	87	26	in	in	ADP
easat-9171	87	27	summary	summary	NOUN
easat-9171	87	28	,	,	PUNCT
easat-9171	87	29	it	it	PRON
easat-9171	87	30	can	can	AUX
easat-9171	87	31	be	be	AUX
easat-9171	87	32	seen	see	VERB
easat-9171	87	33	that	that	SCONJ
easat-9171	87	34	there	there	PRON
easat-9171	87	35	have	have	AUX
easat-9171	87	36	been	be	AUX
easat-9171	87	37	many	many	ADJ
easat-9171	87	38	studies	study	NOUN
easat-9171	87	39	in	in	ADP
easat-9171	87	40	the	the	DET
easat-9171	87	41	world	world	NOUN
easat-9171	87	42	on	on	ADP
easat-9171	87	43	the	the	DET
easat-9171	87	44	impact	impact	NOUN
easat-9171	87	45	of	of	ADP
easat-9171	87	46	internal	internal	ADJ
easat-9171	87	47	factors	factor	NOUN
easat-9171	87	48	on	on	ADP
easat-9171	87	49	the	the	DET
easat-9171	87	50	forecasting	forecasting	NOUN
easat-9171	87	51	of	of	ADP
easat-9171	87	52	business	business	NOUN
easat-9171	87	53	profits	profit	NOUN
easat-9171	87	54	in	in	ADP
easat-9171	87	55	diverse	diverse	ADJ
easat-9171	87	56	contexts	contexts	NOUN
easat-9171	87	57	,	,	PUNCT
easat-9171	87	58	applying	apply	VERB
easat-9171	87	59	different	different	ADJ
easat-9171	87	60	approaches	approach	NOUN
easat-9171	87	61	and	and	CCONJ
easat-9171	87	62	research	research	NOUN
easat-9171	87	63	methods	method	NOUN
easat-9171	87	64	.	.	PUNCT
easat-9171	88	1	however	however	ADV
easat-9171	88	2	,	,	PUNCT
easat-9171	88	3	the	the	DET
easat-9171	88	4	level	level	NOUN
easat-9171	88	5	of	of	ADP
easat-9171	88	6	interest	interest	NOUN
easat-9171	88	7	of	of	ADP
easat-9171	88	8	researchers	researcher	NOUN
easat-9171	88	9	in	in	ADP
easat-9171	88	10	each	each	PRON
easat-9171	88	11	of	of	ADP
easat-9171	88	12	the	the	DET
easat-9171	88	13	above	above	ADJ
easat-9171	88	14	factors	factor	NOUN
easat-9171	88	15	is	be	AUX
easat-9171	88	16	not	not	PART
easat-9171	88	17	the	the	DET
easat-9171	88	18	same	same	ADJ
easat-9171	88	19	.	.	PUNCT
easat-9171	89	1	while	while	SCONJ
easat-9171	89	2	factors	factor	NOUN
easat-9171	89	3	including	include	VERB
easat-9171	89	4	long	long	ADJ
easat-9171	89	5	-	-	PUNCT
easat-9171	89	6	term	term	NOUN
easat-9171	89	7	investment	investment	NOUN
easat-9171	89	8	,	,	PUNCT
easat-9171	89	9	dividends	dividend	NOUN
easat-9171	89	10	,	,	PUNCT
easat-9171	89	11	profit	profit	NOUN
easat-9171	89	12	structure	structure	NOUN
easat-9171	89	13	and	and	CCONJ
easat-9171	89	14	past	past	ADJ
easat-9171	89	15	profits	profit	NOUN
easat-9171	89	16	are	be	AUX
easat-9171	89	17	quite	quite	ADV
easat-9171	89	18	popularly	popularly	ADV
easat-9171	89	19	studied	study	VERB
easat-9171	89	20	,	,	PUNCT
easat-9171	89	21	the	the	DET
easat-9171	89	22	factors	factor	NOUN
easat-9171	89	23	of	of	ADP
easat-9171	89	24	business	business	NOUN
easat-9171	89	25	size	size	NOUN
easat-9171	89	26	,	,	PUNCT
easat-9171	89	27	revenue	revenue	NOUN
easat-9171	89	28	structure	structure	NOUN
easat-9171	89	29	and	and	CCONJ
easat-9171	89	30	capital	capital	NOUN
easat-9171	89	31	structure	structure	NOUN
easat-9171	89	32	have	have	AUX
easat-9171	89	33	not	not	PART
easat-9171	89	34	received	receive	VERB
easat-9171	89	35	adequate	adequate	ADJ
easat-9171	89	36	attention	attention	NOUN
easat-9171	89	37	.	.	PUNCT
easat-9171	90	1	up	up	ADP
easat-9171	90	2	to	to	ADP
easat-9171	90	3	now	now	ADV
easat-9171	90	4	,	,	PUNCT
easat-9171	90	5	there	there	PRON
easat-9171	90	6	has	have	AUX
easat-9171	90	7	not	not	PART
easat-9171	90	8	been	be	AUX
easat-9171	90	9	a	a	DET
easat-9171	90	10	comprehensive	comprehensive	ADJ
easat-9171	90	11	study	study	NOUN
easat-9171	90	12	synthesizing	synthesize	VERB
easat-9171	90	13	all	all	DET
easat-9171	90	14	the	the	DET
easat-9171	90	15	above	above	ADJ
easat-9171	90	16	factors	factor	NOUN
easat-9171	90	17	.	.	PUNCT
easat-9171	91	1	the	the	DET
easat-9171	91	2	results	result	NOUN
easat-9171	91	3	and	and	CCONJ
easat-9171	91	4	interpretations	interpretation	NOUN
easat-9171	91	5	of	of	ADP
easat-9171	91	6	the	the	DET
easat-9171	91	7	studies	study	NOUN
easat-9171	91	8	also	also	ADV
easat-9171	91	9	have	have	VERB
easat-9171	91	10	certain	certain	ADJ
easat-9171	91	11	differences	difference	NOUN
easat-9171	91	12	,	,	PUNCT
easat-9171	91	13	even	even	ADV
easat-9171	91	14	contradictory	contradictory	ADJ
easat-9171	91	15	when	when	SCONJ
easat-9171	91	16	determining	determine	VERB
easat-9171	91	17	the	the	DET
easat-9171	91	18	impact	impact	NOUN
easat-9171	91	19	direction	direction	NOUN
easat-9171	91	20	of	of	ADP
easat-9171	91	21	factors	factor	NOUN
easat-9171	91	22	on	on	ADP
easat-9171	91	23	future	future	ADJ
easat-9171	91	24	profitability	profitability	NOUN
easat-9171	91	25	,	,	PUNCT
easat-9171	91	26	depending	depend	VERB
easat-9171	91	27	on	on	ADP
easat-9171	91	28	the	the	DET
easat-9171	91	29	indicators	indicator	NOUN
easat-9171	91	30	used	use	VERB
easat-9171	91	31	to	to	PART
easat-9171	91	32	represent	represent	VERB
easat-9171	91	33	the	the	DET
easat-9171	91	34	impact	impact	NOUN
easat-9171	91	35	factors	factor	NOUN
easat-9171	91	36	,	,	PUNCT
easat-9171	91	37	measurement	measurement	NOUN
easat-9171	91	38	methods	method	NOUN
easat-9171	91	39	,	,	PUNCT
easat-9171	91	40	research	research	NOUN
easat-9171	91	41	models	model	NOUN
easat-9171	91	42	and	and	CCONJ
easat-9171	91	43	research	research	NOUN
easat-9171	91	44	context	context	NOUN
easat-9171	91	45	.	.	PUNCT
easat-9171	92	1	another	another	DET
easat-9171	92	2	limitation	limitation	NOUN
easat-9171	92	3	is	be	AUX
easat-9171	92	4	that	that	SCONJ
easat-9171	92	5	the	the	DET
easat-9171	92	6	above	above	ADJ
easat-9171	92	7	studies	study	NOUN
easat-9171	92	8	are	be	AUX
easat-9171	92	9	mainly	mainly	ADV
easat-9171	92	10	conducted	conduct	VERB
easat-9171	92	11	in	in	ADP
easat-9171	92	12	developed	develop	VERB
easat-9171	92	13	countries	country	NOUN
easat-9171	92	14	,	,	PUNCT
easat-9171	92	15	there	there	PRON
easat-9171	92	16	are	be	VERB
easat-9171	92	17	still	still	ADV
easat-9171	92	18	very	very	ADV
easat-9171	92	19	few	few	ADJ
easat-9171	92	20	studies	study	NOUN
easat-9171	92	21	conducted	conduct	VERB
easat-9171	92	22	and	and	CCONJ
easat-9171	92	23	disseminated	disseminate	VERB
easat-9171	92	24	in	in	ADP
easat-9171	92	25	developing	develop	VERB
easat-9171	92	26	countries	country	NOUN
easat-9171	92	27	and	and	CCONJ
easat-9171	92	28	in	in	ADP
easat-9171	92	29	southeast	southeast	PROPN
easat-9171	92	30	asia	asia	PROPN
easat-9171	92	31	in	in	ADP
easat-9171	92	32	general	general	ADJ
easat-9171	92	33	and	and	CCONJ
easat-9171	92	34	vietnam	vietnam	PROPN
easat-9171	92	35	in	in	ADP
easat-9171	92	36	particular	particular	ADJ
easat-9171	92	37	.	.	PUNCT
easat-9171	93	1	in	in	ADP
easat-9171	93	2	the	the	DET
easat-9171	93	3	context	context	NOUN
easat-9171	93	4	that	that	SCONJ
easat-9171	93	5	southeast	southeast	ADJ
easat-9171	93	6	asian	asian	ADJ
easat-9171	93	7	countries	country	NOUN
easat-9171	93	8	are	be	AUX
easat-9171	93	9	increasingly	increasingly	ADV
easat-9171	93	10	contributing	contribute	VERB
easat-9171	93	11	positively	positively	ADV
easat-9171	93	12	to	to	ADP
easat-9171	93	13	the	the	DET
easat-9171	93	14	common	common	ADJ
easat-9171	93	15	prosperity	prosperity	NOUN
easat-9171	93	16	of	of	ADP
easat-9171	93	17	the	the	DET
easat-9171	93	18	region	region	NOUN
easat-9171	93	19	but	but	CCONJ
easat-9171	93	20	also	also	ADV
easat-9171	93	21	facing	face	VERB
easat-9171	93	22	many	many	ADJ
easat-9171	93	23	internal	internal	ADJ
easat-9171	93	24	challenges	challenge	NOUN
easat-9171	93	25	of	of	ADP
easat-9171	93	26	developing	develop	VERB
easat-9171	93	27	economies	economy	NOUN
easat-9171	93	28	as	as	ADV
easat-9171	93	29	well	well	ADV
easat-9171	93	30	as	as	ADP
easat-9171	93	31	external	external	ADJ
easat-9171	93	32	pressure	pressure	NOUN
easat-9171	93	33	from	from	ADP
easat-9171	93	34	global	global	ADJ
easat-9171	93	35	integration	integration	NOUN
easat-9171	93	36	,	,	PUNCT
easat-9171	93	37	causing	cause	VERB
easat-9171	93	38	the	the	DET
easat-9171	93	39	business	business	NOUN
easat-9171	93	40	situation	situation	NOUN
easat-9171	93	41	and	and	CCONJ
easat-9171	93	42	profitability	profitability	NOUN
easat-9171	93	43	to	to	PART
easat-9171	93	44	be	be	AUX
easat-9171	93	45	strongly	strongly	ADV
easat-9171	93	46	affected	affect	VERB
easat-9171	93	47	,	,	PUNCT
easat-9171	93	48	often	often	ADV
easat-9171	93	49	fluctuating	fluctuate	VERB
easat-9171	93	50	over	over	ADP
easat-9171	93	51	the	the	DET
easat-9171	93	52	years	year	NOUN
easat-9171	93	53	and	and	CCONJ
easat-9171	93	54	the	the	DET
easat-9171	93	55	need	need	NOUN
easat-9171	93	56	to	to	PART
easat-9171	93	57	forecast	forecast	VERB
easat-9171	93	58	profits	profit	NOUN
easat-9171	93	59	becomes	become	VERB
easat-9171	93	60	extremely	extremely	ADV
easat-9171	93	61	urgent	urgent	ADJ
easat-9171	93	62	.	.	PUNCT
easat-9171	94	1	therefore	therefore	ADV
easat-9171	94	2	,	,	PUNCT
easat-9171	94	3	by	by	ADP
easat-9171	94	4	analyzing	analyze	VERB
easat-9171	94	5	previous	previous	ADJ
easat-9171	94	6	studies	study	NOUN
easat-9171	94	7	and	and	CCONJ
easat-9171	94	8	studying	study	VERB
easat-9171	94	9	some	some	DET
easat-9171	94	10	other	other	ADJ
easat-9171	94	11	internal	internal	ADJ
easat-9171	94	12	factors	factor	NOUN
easat-9171	94	13	,	,	PUNCT
easat-9171	94	14	this	this	DET
easat-9171	94	15	study	study	NOUN
easat-9171	94	16	conducted	conduct	VERB
easat-9171	94	17	by	by	ADP
easat-9171	94	18	the	the	DET
easat-9171	94	19	author	author	NOUN
easat-9171	94	20	will	will	AUX
easat-9171	94	21	provide	provide	VERB
easat-9171	94	22	a	a	DET
easat-9171	94	23	comprehensive	comprehensive	ADJ
easat-9171	94	24	perspective	perspective	NOUN
easat-9171	94	25	on	on	ADP
easat-9171	94	26	forecasting	forecast	VERB
easat-9171	94	27	profitability	profitability	NOUN
easat-9171	94	28	for	for	ADP
easat-9171	94	29	businesses	business	NOUN
easat-9171	94	30	in	in	ADP
easat-9171	94	31	general	general	ADJ
easat-9171	94	32	and	and	CCONJ
easat-9171	94	33	construction	construction	NOUN
easat-9171	94	34	enterprises	enterprise	NOUN
easat-9171	94	35	in	in	ADP
easat-9171	94	36	vietnam	vietnam	PROPN
easat-9171	94	37	.	.	PUNCT
easat-9171	95	1	3	3	X
easat-9171	95	2	.	.	X
easat-9171	95	3	research	research	NOUN
easat-9171	95	4	methodology	methodology	NOUN
easat-9171	95	5	3.1	3.1	NUM
easat-9171	95	6	.	.	PUNCT
easat-9171	96	1	research	research	NOUN
easat-9171	96	2	data	datum	NOUN
easat-9171	96	3	the	the	DET
easat-9171	96	4	research	research	NOUN
easat-9171	96	5	sample	sample	NOUN
easat-9171	96	6	includes	include	VERB
easat-9171	96	7	data	datum	NOUN
easat-9171	96	8	over	over	ADP
easat-9171	96	9	a	a	DET
easat-9171	96	10	5	5	NUM
easat-9171	96	11	-	-	PUNCT
easat-9171	96	12	year	year	NOUN
easat-9171	96	13	period	period	NOUN
easat-9171	96	14	of	of	ADP
easat-9171	96	15	126	126	NUM
easat-9171	96	16	construction	construction	NOUN
easat-9171	96	17	companies	company	NOUN
easat-9171	96	18	listed	list	VERB
easat-9171	96	19	on	on	ADP
easat-9171	96	20	the	the	DET
easat-9171	96	21	vietnamese	vietnamese	ADJ
easat-9171	96	22	stock	stock	NOUN
easat-9171	96	23	market	market	NOUN
easat-9171	96	24	.	.	PUNCT
easat-9171	97	1	the	the	DET
easat-9171	97	2	data	data	NOUN
easat-9171	97	3	sources	source	NOUN
easat-9171	97	4	are	be	AUX
easat-9171	97	5	collected	collect	VERB
easat-9171	97	6	from	from	ADP
easat-9171	97	7	information	information	NOUN
easat-9171	97	8	on	on	ADP
easat-9171	97	9	stock	stock	NOUN
easat-9171	97	10	exchanges	exchange	NOUN
easat-9171	97	11	,	,	PUNCT
easat-9171	97	12	securities	security	NOUN
easat-9171	97	13	companies	company	NOUN
easat-9171	97	14	and	and	CCONJ
easat-9171	97	15	data	datum	NOUN
easat-9171	97	16	collected	collect	VERB
easat-9171	97	17	from	from	ADP
easat-9171	97	18	finnpro	finnpro	ADJ
easat-9171	97	19	.	.	PUNCT
easat-9171	98	1	the	the	DET
easat-9171	98	2	independent	independent	ADJ
easat-9171	98	3	variables	variable	NOUN
easat-9171	98	4	are	be	AUX
easat-9171	98	5	taken	take	VERB
easat-9171	98	6	from	from	ADP
easat-9171	98	7	2019	2019	NUM
easat-9171	98	8	to	to	ADP
easat-9171	98	9	2023	2023	NUM
easat-9171	98	10	to	to	PART
easat-9171	98	11	forecast	forecast	VERB
easat-9171	98	12	the	the	DET
easat-9171	98	13	dependent	dependent	ADJ
easat-9171	98	14	variable	variable	NOUN
easat-9171	98	15	from	from	ADP
easat-9171	98	16	2020	2020	NUM
easat-9171	98	17	to	to	ADP
easat-9171	98	18	2024	2024	NUM
easat-9171	98	19	.	.	PUNCT
easat-9171	99	1	the	the	DET
easat-9171	99	2	data	datum	NOUN
easat-9171	99	3	used	use	VERB
easat-9171	99	4	in	in	ADP
easat-9171	99	5	the	the	DET
easat-9171	99	6	study	study	NOUN
easat-9171	99	7	is	be	AUX
easat-9171	99	8	analyzed	analyze	VERB
easat-9171	99	9	from	from	ADP
easat-9171	99	10	financial	financial	ADJ
easat-9171	99	11	statements	statement	NOUN
easat-9171	99	12	and	and	CCONJ
easat-9171	99	13	financial	financial	ADJ
easat-9171	99	14	data	datum	NOUN
easat-9171	99	15	of	of	ADP
easat-9171	99	16	construction	construction	NOUN
easat-9171	99	17	enterprises	enterprise	NOUN
easat-9171	99	18	.	.	PUNCT
easat-9171	100	1	the	the	DET
easat-9171	100	2	financial	financial	ADJ
easat-9171	100	3	statements	statement	NOUN
easat-9171	100	4	of	of	ADP
easat-9171	100	5	these	these	DET
easat-9171	100	6	enterprises	enterprise	NOUN
easat-9171	100	7	are	be	AUX
easat-9171	100	8	established	establish	VERB
easat-9171	100	9	on	on	ADP
easat-9171	100	10	the	the	DET
easat-9171	100	11	basis	basis	NOUN
easat-9171	100	12	of	of	ADP
easat-9171	100	13	compliance	compliance	NOUN
easat-9171	100	14	with	with	ADP
easat-9171	100	15	the	the	DET
easat-9171	100	16	vietnamese	vietnamese	ADJ
easat-9171	100	17	accounting	accounting	NOUN
easat-9171	100	18	standards	standard	NOUN
easat-9171	100	19	system	system	NOUN
easat-9171	100	20	and	and	CCONJ
easat-9171	100	21	have	have	AUX
easat-9171	100	22	been	be	AUX
easat-9171	100	23	audited	audit	VERB
easat-9171	100	24	.	.	PUNCT
easat-9171	101	1	3.2	3.2	NUM
easat-9171	101	2	.	.	PUNCT
easat-9171	101	3	research	research	NOUN
easat-9171	101	4	model	model	NOUN
easat-9171	101	5	in	in	ADP
easat-9171	101	6	this	this	DET
easat-9171	101	7	study	study	NOUN
easat-9171	101	8	,	,	PUNCT
easat-9171	101	9	the	the	DET
easat-9171	101	10	author	author	NOUN
easat-9171	101	11	studies	study	VERB
easat-9171	101	12	the	the	DET
easat-9171	101	13	following	follow	VERB
easat-9171	101	14	model	model	NOUN
easat-9171	101	15	.	.	PUNCT
easat-9171	101	16	:	:	PUNCT
easat-9171	102	1	roait+1	roait+1	NOUN
easat-9171	102	2	=	=	SYM
easat-9171	102	3	β0	β0	PROPN
easat-9171	102	4	+	+	NUM
easat-9171	102	5	βxxit	βxxit	NOUN
easat-9171	102	6	+	+	CCONJ
easat-9171	102	7	eit	eit	DET
easat-9171	102	8	the	the	DET
easat-9171	102	9	independent	independent	ADJ
easat-9171	102	10	variables	variable	NOUN
easat-9171	102	11	are	be	AUX
easat-9171	102	12	:	:	PUNCT
easat-9171	102	13	profitability	profitability	NOUN
easat-9171	102	14	,	,	PUNCT
easat-9171	102	15	debt	debt	NOUN
easat-9171	102	16	ratio	ratio	NOUN
easat-9171	102	17	,	,	PUNCT
easat-9171	102	18	business	business	NOUN
easat-9171	102	19	size	size	NOUN
easat-9171	102	20	,	,	PUNCT
easat-9171	102	21	revenue	revenue	NOUN
easat-9171	102	22	growth	growth	NOUN
easat-9171	102	23	,	,	PUNCT
easat-9171	102	24	net	net	ADJ
easat-9171	102	25	working	working	NOUN
easat-9171	102	26	capital	capital	NOUN
easat-9171	102	27	,	,	PUNCT
easat-9171	102	28	stock	stock	NOUN
easat-9171	102	29	dividends	dividend	NOUN
easat-9171	102	30	and	and	CCONJ
easat-9171	102	31	revenue	revenue	NOUN
easat-9171	102	32	structure	structure	NOUN
easat-9171	102	33	in	in	ADP
easat-9171	102	34	year	year	NOUN
easat-9171	102	35	t	t	PROPN
easat-9171	102	36	(	(	PUNCT
easat-9171	102	37	year	year	NOUN
easat-9171	102	38	t	t	PROPN
easat-9171	102	39	is	be	AUX
easat-9171	102	40	studied	study	VERB
easat-9171	102	41	from	from	ADP
easat-9171	102	42	2019	2019	NUM
easat-9171	102	43	to	to	ADP
easat-9171	102	44	2023	2023	NUM
easat-9171	102	45	)	)	PUNCT
easat-9171	102	46	.	.	PUNCT
easat-9171	103	1	for	for	ADP
easat-9171	103	2	construction	construction	NOUN
easat-9171	103	3	companies	company	NOUN
easat-9171	103	4	,	,	PUNCT
easat-9171	103	5	the	the	DET
easat-9171	103	6	characteristic	characteristic	NOUN
easat-9171	103	7	is	be	AUX
easat-9171	103	8	that	that	SCONJ
easat-9171	103	9	regular	regular	ADJ
easat-9171	103	10	current	current	ADJ
easat-9171	103	11	assets	asset	NOUN
easat-9171	103	12	account	account	VERB
easat-9171	103	13	for	for	ADP
easat-9171	103	14	a	a	DET
easat-9171	103	15	large	large	ADJ
easat-9171	103	16	proportion	proportion	NOUN
easat-9171	103	17	,	,	PUNCT
easat-9171	103	18	so	so	ADV
easat-9171	103	19	regular	regular	ADJ
easat-9171	103	20	capital	capital	NOUN
easat-9171	103	21	is	be	AUX
easat-9171	103	22	an	an	DET
easat-9171	103	23	important	important	ADJ
easat-9171	103	24	factor	factor	NOUN
easat-9171	103	25	in	in	ADP
easat-9171	103	26	generating	generate	VERB
easat-9171	103	27	profits	profit	NOUN
easat-9171	103	28	and	and	CCONJ
easat-9171	103	29	minimizing	minimize	VERB
easat-9171	103	30	risks	risk	NOUN
easat-9171	103	31	.	.	PUNCT
easat-9171	104	1	at	at	ADP
easat-9171	104	2	the	the	DET
easat-9171	104	3	same	same	ADJ
easat-9171	104	4	time	time	NOUN
easat-9171	104	5	,	,	PUNCT
easat-9171	104	6	the	the	DET
easat-9171	104	7	revenue	revenue	NOUN
easat-9171	104	8	components	component	NOUN
easat-9171	104	9	of	of	ADP
easat-9171	104	10	these	these	DET
easat-9171	104	11	enterprises	enterprise	NOUN
easat-9171	104	12	also	also	ADV
easat-9171	104	13	fluctuate	fluctuate	VERB
easat-9171	104	14	greatly	greatly	ADV
easat-9171	104	15	among	among	ADP
easat-9171	104	16	enterprises	enterprise	NOUN
easat-9171	104	17	,	,	PUNCT
easat-9171	104	18	thus	thus	ADV
easat-9171	104	19	in	in	ADP
easat-9171	104	20	the	the	DET
easat-9171	104	21	research	research	NOUN
easat-9171	104	22	model	model	NOUN
easat-9171	104	23	,	,	PUNCT
easat-9171	104	24	the	the	DET
easat-9171	104	25	group	group	NOUN
easat-9171	104	26	of	of	ADP
easat-9171	104	27	authors	author	NOUN
easat-9171	104	28	will	will	AUX
easat-9171	104	29	study	study	VERB
easat-9171	104	30	and	and	CCONJ
easat-9171	104	31	add	add	VERB
easat-9171	104	32	the	the	DET
easat-9171	104	33	variables	variable	NOUN
easat-9171	104	34	of	of	ADP
easat-9171	104	35	net	net	ADJ
easat-9171	104	36	working	working	NOUN
easat-9171	104	37	capital	capital	NOUN
easat-9171	104	38	and	and	CCONJ
easat-9171	104	39	revenue	revenue	NOUN
easat-9171	104	40	structure	structure	NOUN
easat-9171	104	41	to	to	PART
easat-9171	104	42	further	far	ADV
easat-9171	104	43	examine	examine	VERB
easat-9171	104	44	the	the	DET
easat-9171	104	45	impact	impact	NOUN
easat-9171	104	46	of	of	ADP
easat-9171	104	47	these	these	DET
easat-9171	104	48	factors	factor	NOUN
easat-9171	104	49	on	on	ADP
easat-9171	104	50	the	the	DET
easat-9171	104	51	profitability	profitability	NOUN
easat-9171	104	52	of	of	ADP
easat-9171	104	53	the	the	DET
easat-9171	104	54	enterprise	enterprise	NOUN
easat-9171	104	55	.	.	PUNCT
easat-9171	105	1	the	the	DET
easat-9171	105	2	dependent	dependent	ADJ
easat-9171	105	3	variable	variable	NOUN
easat-9171	105	4	is	be	AUX
easat-9171	105	5	the	the	DET
easat-9171	105	6	profitability	profitability	NOUN
easat-9171	105	7	variable	variable	NOUN
easat-9171	105	8	in	in	ADP
easat-9171	105	9	year	year	NOUN
easat-9171	105	10	t+1	t+1	PROPN
easat-9171	105	11	(	(	PUNCT
easat-9171	105	12	measured	measure	VERB
easat-9171	105	13	by	by	ADP
easat-9171	105	14	roa	roa	PROPN
easat-9171	105	15	)	)	PUNCT
easat-9171	105	16	.	.	PUNCT
easat-9171	106	1	the	the	DET
easat-9171	106	2	dependent	dependent	ADJ
easat-9171	106	3	variable	variable	NOUN
easat-9171	106	4	and	and	CCONJ
easat-9171	106	5	the	the	DET
easat-9171	106	6	independent	independent	ADJ
easat-9171	106	7	variables	variable	NOUN
easat-9171	106	8	are	be	AUX
easat-9171	106	9	described	describe	VERB
easat-9171	106	10	in	in	ADP
easat-9171	106	11	table	table	NOUN
easat-9171	106	12	1	1	NUM
easat-9171	106	13	.	.	SYM
easat-9171	106	14	2335	2335	NUM
easat-9171	106	15	edelweiss	edelweiss	PROPN
easat-9171	106	16	applied	apply	VERB
easat-9171	106	17	science	science	NOUN
easat-9171	106	18	and	and	CCONJ
easat-9171	106	19	technology	technology	NOUN
easat-9171	106	20	issn	issn	PROPN
easat-9171	106	21	:	:	PUNCT
easat-9171	106	22	2576	2576	NUM
easat-9171	106	23	-	-	SYM
easat-9171	106	24	8484	8484	NUM
easat-9171	106	25	vol	vol	NOUN
easat-9171	106	26	.	.	PROPN
easat-9171	107	1	9	9	NUM
easat-9171	107	2	,	,	PUNCT
easat-9171	107	3	no	no	INTJ
easat-9171	107	4	.	.	NOUN
easat-9171	107	5	7	7	NUM
easat-9171	107	6	:	:	SYM
easat-9171	107	7	2331	2331	NUM
easat-9171	107	8	-	-	SYM
easat-9171	107	9	2339	2339	NUM
easat-9171	107	10	,	,	PUNCT
easat-9171	107	11	2025	2025	NUM
easat-9171	107	12	doi	doi	NOUN
easat-9171	107	13	:	:	PUNCT
easat-9171	107	14	10.55214/2576	10.55214/2576	NUM
easat-9171	107	15	-	-	PUNCT
easat-9171	107	16	8484.v9i7.9171	8484.v9i7.9171	NUM
easat-9171	107	17	©	©	PROPN
easat-9171	107	18	2025	2025	NUM
easat-9171	107	19	by	by	ADP
easat-9171	107	20	the	the	DET
easat-9171	107	21	authors	author	NOUN
easat-9171	107	22	;	;	PUNCT
easat-9171	107	23	licensee	licensee	PROPN
easat-9171	107	24	learning	learn	VERB
easat-9171	107	25	gate	gate	NOUN
easat-9171	107	26	table	table	NOUN
easat-9171	107	27	1	1	NUM
easat-9171	107	28	.	.	PUNCT
easat-9171	108	1	description	description	NOUN
easat-9171	108	2	of	of	ADP
easat-9171	108	3	the	the	DET
easat-9171	108	4	variables	variable	NOUN
easat-9171	108	5	in	in	ADP
easat-9171	108	6	the	the	DET
easat-9171	108	7	model	model	NOUN
easat-9171	108	8	.	.	PUNCT
easat-9171	109	1	variables	variable	NOUN
easat-9171	109	2	symbol	symbol	NOUN
easat-9171	109	3	calculation	calculation	NOUN
easat-9171	109	4	method	method	NOUN
easat-9171	109	5	expected	expect	VERB
easat-9171	109	6	impact	impact	NOUN
easat-9171	109	7	profitability	profitability	NOUN
easat-9171	109	8	in	in	ADP
easat-9171	109	9	year	year	NOUN
easat-9171	109	10	t+1	t+1	PROPN
easat-9171	109	11	roat+1	roat+1	PROPN
easat-9171	109	12	net	net	ADJ
easat-9171	109	13	profit	profit	NOUN
easat-9171	109	14	after	after	ADP
easat-9171	109	15	tax	tax	NOUN
easat-9171	109	16	in	in	ADP
easat-9171	109	17	year	year	NOUN
easat-9171	109	18	t+1/	t+1/	PART
easat-9171	109	19	average	average	ADJ
easat-9171	109	20	assets	asset	NOUN
easat-9171	109	21	of	of	ADP
easat-9171	109	22	company	company	NOUN
easat-9171	109	23	i	i	PRON
easat-9171	109	24	in	in	ADP
easat-9171	109	25	year	year	NOUN
easat-9171	109	26	t+1	t+1	PROPN
easat-9171	109	27	profitability	profitability	NOUN
easat-9171	109	28	in	in	ADP
easat-9171	109	29	year	year	NOUN
easat-9171	109	30	t	t	PROPN
easat-9171	109	31	roat	roat	VERB
easat-9171	109	32	net	net	ADJ
easat-9171	109	33	profit	profit	NOUN
easat-9171	109	34	after	after	ADP
easat-9171	109	35	tax	tax	NOUN
easat-9171	109	36	in	in	ADP
easat-9171	109	37	year	year	NOUN
easat-9171	109	38	t+1/	t+1/	PART
easat-9171	109	39	average	average	ADJ
easat-9171	109	40	assets	asset	NOUN
easat-9171	109	41	of	of	ADP
easat-9171	109	42	company	company	NOUN
easat-9171	109	43	i	i	PRON
easat-9171	109	44	in	in	ADP
easat-9171	109	45	year	year	NOUN
easat-9171	109	46	t	t	PROPN
easat-9171	109	47	capital	capital	NOUN
easat-9171	109	48	structure	structure	NOUN
easat-9171	109	49	in	in	ADP
easat-9171	109	50	year	year	NOUN
easat-9171	109	51	t	t	PROPN
easat-9171	109	52	drt	drt	PROPN
easat-9171	109	53	average	average	ADJ
easat-9171	109	54	dept	dept	NOUN
easat-9171	109	55	in	in	ADP
easat-9171	109	56	year	year	NOUN
easat-9171	109	57	t	t	PROPN
easat-9171	109	58	/	/	SYM
easat-9171	109	59	average	average	ADJ
easat-9171	109	60	assets	asset	NOUN
easat-9171	109	61	of	of	ADP
easat-9171	109	62	company	company	NOUN
easat-9171	109	63	i	i	PRON
easat-9171	109	64	in	in	ADP
easat-9171	109	65	year	year	NOUN
easat-9171	109	66	t	t	NOUN
easat-9171	109	67	+	+	CCONJ
easat-9171	109	68	firm	firm	ADJ
easat-9171	109	69	size	size	NOUN
easat-9171	109	70	in	in	ADP
easat-9171	109	71	year	year	NOUN
easat-9171	109	72	t	t	PROPN
easat-9171	109	73	sizt	sizt	NOUN
easat-9171	109	74	log(average	log(average	NOUN
easat-9171	109	75	assets	asset	NOUN
easat-9171	109	76	of	of	ADP
easat-9171	109	77	company	company	NOUN
easat-9171	109	78	i	i	PRON
easat-9171	109	79	in	in	ADP
easat-9171	109	80	year	year	NOUN
easat-9171	109	81	t	t	PROPN
easat-9171	109	82	)	)	PUNCT
easat-9171	109	83	growth	growth	NOUN
easat-9171	109	84	rate	rate	NOUN
easat-9171	109	85	in	in	ADP
easat-9171	109	86	year	year	NOUN
easat-9171	109	87	t	t	PROPN
easat-9171	109	88	grot	grot	PROPN
easat-9171	109	89	(	(	PUNCT
easat-9171	109	90	average	average	ADJ
easat-9171	109	91	assets	asset	NOUN
easat-9171	109	92	of	of	ADP
easat-9171	109	93	company	company	NOUN
easat-9171	109	94	i	i	PRON
easat-9171	109	95	in	in	ADP
easat-9171	109	96	year	year	NOUN
easat-9171	109	97	t	t	NOUN
easat-9171	109	98	average	average	ADJ
easat-9171	109	99	assets	asset	NOUN
easat-9171	109	100	of	of	ADP
easat-9171	109	101	company	company	NOUN
easat-9171	109	102	i	i	PRON
easat-9171	109	103	in	in	ADP
easat-9171	109	104	year	year	NOUN
easat-9171	109	105	t-1)/	t-1)/	NOUN
easat-9171	109	106	average	average	ADJ
easat-9171	109	107	assets	asset	NOUN
easat-9171	109	108	of	of	ADP
easat-9171	109	109	company	company	NOUN
easat-9171	109	110	i	i	PRON
easat-9171	109	111	in	in	ADP
easat-9171	109	112	year	year	NOUN
easat-9171	109	113	t-1	t-1	PROPN
easat-9171	109	114	)	)	PUNCT
easat-9171	110	1	+	+	CCONJ
easat-9171	110	2	net	net	ADJ
easat-9171	110	3	working	work	VERB
easat-9171	110	4	capital	capital	NOUN
easat-9171	110	5	in	in	ADP
easat-9171	110	6	year	year	NOUN
easat-9171	110	7	t	t	PROPN
easat-9171	110	8	nwct	nwct	ADJ
easat-9171	110	9	average	average	ADJ
easat-9171	110	10	net	net	ADJ
easat-9171	110	11	working	working	NOUN
easat-9171	110	12	capital	capital	NOUN
easat-9171	110	13	of	of	ADP
easat-9171	110	14	company	company	NOUN
easat-9171	110	15	i	i	PRON
easat-9171	110	16	in	in	ADP
easat-9171	110	17	year	year	NOUN
easat-9171	110	18	t/	t/	ADP
easat-9171	110	19	average	average	ADJ
easat-9171	110	20	assets	asset	NOUN
easat-9171	110	21	of	of	ADP
easat-9171	110	22	company	company	NOUN
easat-9171	110	23	i	i	PRON
easat-9171	110	24	in	in	ADP
easat-9171	110	25	year	year	NOUN
easat-9171	110	26	t	t	NOUN
easat-9171	110	27	+	+	CCONJ
easat-9171	110	28	dividend	dividend	NOUN
easat-9171	110	29	in	in	ADP
easat-9171	110	30	year	year	NOUN
easat-9171	110	31	t	t	PROPN
easat-9171	110	32	divt	divt	NOUN
easat-9171	110	33	dividend	dividend	NOUN
easat-9171	110	34	of	of	ADP
easat-9171	110	35	company	company	NOUN
easat-9171	110	36	i	i	PRON
easat-9171	110	37	in	in	ADP
easat-9171	110	38	year	year	NOUN
easat-9171	110	39	t	t	PROPN
easat-9171	110	40	revenue	revenue	NOUN
easat-9171	110	41	structure	structure	NOUN
easat-9171	110	42	in	in	ADP
easat-9171	110	43	year	year	NOUN
easat-9171	110	44	t	t	PROPN
easat-9171	110	45	rst	rst	PROPN
easat-9171	110	46	rst	rst	PROPN
easat-9171	111	1	=	=	PUNCT
easat-9171	111	2	∑	∑	PUNCT
easat-9171	111	3	zj	zj	PROPN
easat-9171	111	4	3	3	NUM
easat-9171	111	5	j=1	j=1	NOUN
easat-9171	111	6	×	×	NOUN
easat-9171	111	7	ln	ln	NOUN
easat-9171	111	8	1	1	NUM
easat-9171	111	9	zj	zj	X
easat-9171	111	10	(	(	PUNCT
easat-9171	111	11	zj	zj	PROPN
easat-9171	111	12	is	be	AUX
easat-9171	111	13	the	the	DET
easat-9171	111	14	proportion	proportion	NOUN
easat-9171	111	15	of	of	ADP
easat-9171	111	16	revenue	revenue	NOUN
easat-9171	111	17	from	from	ADP
easat-9171	111	18	activity	activity	NOUN
easat-9171	111	19	j	j	PROPN
easat-9171	111	20	in	in	ADP
easat-9171	111	21	the	the	DET
easat-9171	111	22	total	total	ADJ
easat-9171	111	23	revenue	revenue	NOUN
easat-9171	111	24	of	of	ADP
easat-9171	111	25	firm	firm	ADJ
easat-9171	111	26	i	i	PRON
easat-9171	111	27	in	in	ADP
easat-9171	111	28	year	year	PROPN
easat-9171	111	29	t	t	PROPN
easat-9171	111	30	)	)	PUNCT
easat-9171	111	31	+	+	CCONJ
easat-9171	111	32	3.3	3.3	NUM
easat-9171	111	33	.	.	PUNCT
easat-9171	112	1	data	datum	NOUN
easat-9171	112	2	analysis	analysis	NOUN
easat-9171	112	3	method	method	NOUN
easat-9171	112	4	to	to	PART
easat-9171	112	5	analyze	analyze	VERB
easat-9171	112	6	the	the	DET
easat-9171	112	7	factors	factor	NOUN
easat-9171	112	8	affecting	affect	VERB
easat-9171	112	9	future	future	ADJ
easat-9171	112	10	profits	profit	NOUN
easat-9171	112	11	,	,	PUNCT
easat-9171	112	12	the	the	DET
easat-9171	112	13	authors	author	NOUN
easat-9171	112	14	analyzed	analyze	VERB
easat-9171	112	15	the	the	DET
easat-9171	112	16	correlation	correlation	NOUN
easat-9171	112	17	matrix	matrix	NOUN
easat-9171	112	18	and	and	CCONJ
easat-9171	112	19	estimated	estimate	VERB
easat-9171	112	20	the	the	DET
easat-9171	112	21	regression	regression	NOUN
easat-9171	112	22	model	model	NOUN
easat-9171	112	23	.	.	PUNCT
easat-9171	113	1	the	the	DET
easat-9171	113	2	study	study	NOUN
easat-9171	113	3	used	use	VERB
easat-9171	113	4	panel	panel	NOUN
easat-9171	113	5	data	datum	NOUN
easat-9171	113	6	regression	regression	NOUN
easat-9171	113	7	with	with	ADP
easat-9171	113	8	three	three	NUM
easat-9171	113	9	methods	method	NOUN
easat-9171	113	10	:	:	PUNCT
easat-9171	113	11	pooles	poole	NOUN
easat-9171	113	12	ordinary	ordinary	ADJ
easat-9171	113	13	least	least	ADJ
easat-9171	113	14	squares	square	NOUN
easat-9171	113	15	(	(	PUNCT
easat-9171	113	16	pols	pol	NOUN
easat-9171	113	17	)	)	PUNCT
easat-9171	113	18	,	,	PUNCT
easat-9171	113	19	random	random	ADJ
easat-9171	113	20	effects	effect	NOUN
easat-9171	113	21	method	method	NOUN
easat-9171	113	22	(	(	PUNCT
easat-9171	113	23	rem	rem	NOUN
easat-9171	113	24	)	)	PUNCT
easat-9171	113	25	,	,	PUNCT
easat-9171	113	26	fixed	fix	VERB
easat-9171	113	27	effects	effect	NOUN
easat-9171	113	28	method	method	NOUN
easat-9171	113	29	(	(	PUNCT
easat-9171	113	30	fem	fem	PROPN
easat-9171	113	31	)	)	PUNCT
easat-9171	113	32	.	.	PUNCT
easat-9171	114	1	the	the	DET
easat-9171	114	2	article	article	NOUN
easat-9171	114	3	runs	run	VERB
easat-9171	114	4	the	the	DET
easat-9171	114	5	model	model	NOUN
easat-9171	114	6	using	use	VERB
easat-9171	114	7	e	e	NOUN
easat-9171	114	8	-	-	NOUN
easat-9171	114	9	view	view	NOUN
easat-9171	114	10	software	software	NOUN
easat-9171	114	11	,	,	PUNCT
easat-9171	114	12	based	base	VERB
easat-9171	114	13	on	on	ADP
easat-9171	114	14	the	the	DET
easat-9171	114	15	results	result	NOUN
easat-9171	114	16	obtained	obtain	VERB
easat-9171	114	17	when	when	SCONJ
easat-9171	114	18	running	run	VERB
easat-9171	114	19	the	the	DET
easat-9171	114	20	program	program	NOUN
easat-9171	114	21	,	,	PUNCT
easat-9171	114	22	the	the	DET
easat-9171	114	23	equations	equation	NOUN
easat-9171	114	24	of	of	ADP
easat-9171	114	25	the	the	DET
easat-9171	114	26	factors	factor	NOUN
easat-9171	114	27	affecting	affect	VERB
easat-9171	114	28	the	the	DET
easat-9171	114	29	future	future	ADJ
easat-9171	114	30	profits	profit	NOUN
easat-9171	114	31	of	of	ADP
easat-9171	114	32	the	the	DET
easat-9171	114	33	enterprise	enterprise	NOUN
easat-9171	114	34	will	will	AUX
easat-9171	114	35	be	be	AUX
easat-9171	114	36	written	write	VERB
easat-9171	114	37	.	.	PUNCT
easat-9171	115	1	then	then	ADV
easat-9171	115	2	,	,	PUNCT
easat-9171	115	3	the	the	DET
easat-9171	115	4	suitability	suitability	NOUN
easat-9171	115	5	of	of	ADP
easat-9171	115	6	the	the	DET
easat-9171	115	7	model	model	NOUN
easat-9171	115	8	will	will	AUX
easat-9171	115	9	be	be	AUX
easat-9171	115	10	tested	test	VERB
easat-9171	115	11	by	by	ADP
easat-9171	115	12	testing	test	VERB
easat-9171	115	13	for	for	ADP
easat-9171	115	14	multicollinearity	multicollinearity	NOUN
easat-9171	115	15	,	,	PUNCT
easat-9171	115	16	heteroscedasticity	heteroscedasticity	NOUN
easat-9171	115	17	,	,	PUNCT
easat-9171	115	18	autocorrelation	autocorrelation	NOUN
easat-9171	115	19	,	,	PUNCT
easat-9171	115	20	and	and	CCONJ
easat-9171	115	21	then	then	ADV
easat-9171	115	22	through	through	ADP
easat-9171	115	23	the	the	DET
easat-9171	115	24	adjusted	adjust	VERB
easat-9171	115	25	coefficient	coefficient	NOUN
easat-9171	115	26	of	of	ADP
easat-9171	115	27	determination	determination	NOUN
easat-9171	115	28	r2	r2	PROPN
easat-9171	115	29	(	(	PUNCT
easat-9171	115	30	adjusted	adjust	VERB
easat-9171	115	31	r	r	NOUN
easat-9171	115	32	-	-	ADJ
easat-9171	115	33	square	square	NOUN
easat-9171	115	34	)	)	PUNCT
easat-9171	115	35	to	to	PART
easat-9171	115	36	determine	determine	VERB
easat-9171	115	37	the	the	DET
easat-9171	115	38	explanatory	explanatory	ADJ
easat-9171	115	39	ability	ability	NOUN
easat-9171	115	40	of	of	ADP
easat-9171	115	41	the	the	DET
easat-9171	115	42	model	model	NOUN
easat-9171	115	43	in	in	ADP
easat-9171	115	44	practice	practice	NOUN
easat-9171	115	45	.	.	PUNCT
easat-9171	116	1	4	4	X
easat-9171	116	2	.	.	NOUN
easat-9171	116	3	results	result	NOUN
easat-9171	116	4	and	and	CCONJ
easat-9171	116	5	discussion	discussion	NOUN
easat-9171	116	6	4.1	4.1	NUM
easat-9171	116	7	.	.	PUNCT
easat-9171	117	1	descriptive	descriptive	ADJ
easat-9171	117	2	statistics	statistic	NOUN
easat-9171	117	3	the	the	DET
easat-9171	117	4	statistical	statistical	ADJ
easat-9171	117	5	results	result	NOUN
easat-9171	117	6	describing	describe	VERB
easat-9171	117	7	the	the	DET
easat-9171	117	8	variables	variable	NOUN
easat-9171	117	9	are	be	AUX
easat-9171	117	10	presented	present	VERB
easat-9171	117	11	in	in	ADP
easat-9171	117	12	table	table	NOUN
easat-9171	117	13	2	2	NUM
easat-9171	117	14	.	.	PUNCT
easat-9171	118	1	the	the	DET
easat-9171	118	2	data	datum	NOUN
easat-9171	118	3	show	show	VERB
easat-9171	118	4	that	that	SCONJ
easat-9171	118	5	there	there	PRON
easat-9171	118	6	are	be	VERB
easat-9171	118	7	differences	difference	NOUN
easat-9171	118	8	in	in	ADP
easat-9171	118	9	the	the	DET
easat-9171	118	10	profitability	profitability	NOUN
easat-9171	118	11	of	of	ADP
easat-9171	118	12	construction	construction	NOUN
easat-9171	118	13	enterprises	enterprise	NOUN
easat-9171	118	14	.	.	PUNCT
easat-9171	119	1	based	base	VERB
easat-9171	119	2	on	on	ADP
easat-9171	119	3	the	the	DET
easat-9171	119	4	data	datum	NOUN
easat-9171	119	5	table	table	NOUN
easat-9171	119	6	collected	collect	VERB
easat-9171	119	7	by	by	ADP
easat-9171	119	8	the	the	DET
easat-9171	119	9	authors	author	NOUN
easat-9171	119	10	,	,	PUNCT
easat-9171	119	11	the	the	DET
easat-9171	119	12	profitability	profitability	NOUN
easat-9171	119	13	of	of	ADP
easat-9171	119	14	construction	construction	NOUN
easat-9171	119	15	enterprises	enterprise	NOUN
easat-9171	119	16	is	be	AUX
easat-9171	119	17	lowest	low	ADJ
easat-9171	119	18	mainly	mainly	ADV
easat-9171	119	19	in	in	ADP
easat-9171	119	20	2021	2021	NUM
easat-9171	119	21	and	and	CCONJ
easat-9171	119	22	2022	2022	NUM
easat-9171	119	23	this	this	PRON
easat-9171	119	24	is	be	AUX
easat-9171	119	25	the	the	DET
easat-9171	119	26	period	period	NOUN
easat-9171	119	27	when	when	SCONJ
easat-9171	119	28	the	the	DET
easat-9171	119	29	covid-19	covid-19	PROPN
easat-9171	119	30	epidemic	epidemic	NOUN
easat-9171	119	31	broke	break	VERB
easat-9171	119	32	out	out	ADP
easat-9171	119	33	in	in	ADP
easat-9171	119	34	vietnam	vietnam	PROPN
easat-9171	119	35	.	.	PUNCT
easat-9171	120	1	table	table	NOUN
easat-9171	120	2	2	2	NUM
easat-9171	120	3	.	.	PUNCT
easat-9171	120	4	descriptive	descriptive	ADJ
easat-9171	120	5	statistics	statistic	NOUN
easat-9171	120	6	of	of	ADP
easat-9171	120	7	variables	variable	NOUN
easat-9171	120	8	of	of	ADP
easat-9171	120	9	construction	construction	NOUN
easat-9171	120	10	firms	firm	NOUN
easat-9171	120	11	.	.	PUNCT
easat-9171	121	1	variable	variable	ADJ
easat-9171	121	2	obs	obs	PROPN
easat-9171	121	3	.	.	PUNCT
easat-9171	122	1	mean	mean	PROPN
easat-9171	122	2	median	median	ADJ
easat-9171	122	3	maximum	maximum	ADJ
easat-9171	122	4	minimum	minimum	ADJ
easat-9171	122	5	std	std	NOUN
easat-9171	122	6	.	.	PUNCT
easat-9171	123	1	dev	dev	PROPN
easat-9171	123	2	.	.	PUNCT
easat-9171	124	1	roat+1	roat+1	PROPN
easat-9171	124	2	630	630	NUM
easat-9171	124	3	0.0284	0.0284	NUM
easat-9171	124	4	0.0165	0.0165	NUM
easat-9171	124	5	0.3198	0.3198	NUM
easat-9171	124	6	-0.6527	-0.6527	NOUN
easat-9171	124	7	0.0726	0.0726	NUM
easat-9171	124	8	roat	roat	NOUN
easat-9171	124	9	630	630	NUM
easat-9171	124	10	0.0347	0.0347	NUM
easat-9171	124	11	0.0193	0.0193	NUM
easat-9171	124	12	0.3198	0.3198	NUM
easat-9171	124	13	-0.6527	-0.6527	NOUN
easat-9171	124	14	0.0689	0.0689	NUM
easat-9171	124	15	drt	drt	NOUN
easat-9171	124	16	630	630	NUM
easat-9171	124	17	0.5303	0.5303	NUM
easat-9171	124	18	0.5720	0.5720	NUM
easat-9171	124	19	0.9938	0.9938	NUM
easat-9171	125	1	0.0112	0.0112	NUM
easat-9171	125	2	0.2351	0.2351	NUM
easat-9171	125	3	sizt	sizt	NOUN
easat-9171	125	4	630	630	NUM
easat-9171	125	5	11.926	11.926	NUM
easat-9171	125	6	11.944	11.944	NUM
easat-9171	125	7	13.565	13.565	NUM
easat-9171	125	8	10.380	10.380	NUM
easat-9171	125	9	0.6762	0.6762	NUM
easat-9171	125	10	grot	grot	ADJ
easat-9171	125	11	630	630	NUM
easat-9171	125	12	0.2274	0.2274	NUM
easat-9171	125	13	0.0269	0.0269	NUM
easat-9171	125	14	8.224	8.224	NUM
easat-9171	125	15	-0.7078	-0.7078	NUM
easat-9171	125	16	3.288	3.288	NUM
easat-9171	125	17	nwct	nwct	ADJ
easat-9171	125	18	630	630	NUM
easat-9171	125	19	0.2108	0.2108	NUM
easat-9171	125	20	0.1614	0.1614	NUM
easat-9171	125	21	0.9028	0.9028	NUM
easat-9171	125	22	-0.4121	-0.4121	NOUN
easat-9171	125	23	0.2434	0.2434	NUM
easat-9171	125	24	divt	divt	NOUN
easat-9171	125	25	630	630	NUM
easat-9171	125	26	1428.80	1428.80	NUM
easat-9171	125	27	831	831	NUM
easat-9171	125	28	16993	16993	NUM
easat-9171	125	29	171	171	NUM
easat-9171	125	30	2525.91	2525.91	NUM
easat-9171	125	31	rst	rst	VERB
easat-9171	125	32	630	630	NUM
easat-9171	125	33	0.1361	0.1361	NUM
easat-9171	125	34	0.0697	0.0697	NUM
easat-9171	125	35	0.9896	0.9896	NUM
easat-9171	125	36	0.0000	0.0000	NUM
easat-9171	125	37	0.1712	0.1712	NUM
easat-9171	125	38	4.2	4.2	NUM
easat-9171	125	39	.	.	PUNCT
easat-9171	126	1	correlation	correlation	NOUN
easat-9171	126	2	coefficient	coefficient	NOUN
easat-9171	126	3	matrix	matrix	NOUN
easat-9171	126	4	table	table	NOUN
easat-9171	126	5	3	3	NUM
easat-9171	126	6	shows	show	VERB
easat-9171	126	7	the	the	DET
easat-9171	126	8	correlation	correlation	NOUN
easat-9171	126	9	coefficient	coefficient	NOUN
easat-9171	126	10	between	between	ADP
easat-9171	126	11	the	the	DET
easat-9171	126	12	dependent	dependent	ADJ
easat-9171	126	13	variable	variable	NOUN
easat-9171	126	14	and	and	CCONJ
easat-9171	126	15	the	the	DET
easat-9171	126	16	independent	independent	ADJ
easat-9171	126	17	variables	variable	NOUN
easat-9171	126	18	and	and	CCONJ
easat-9171	126	19	the	the	DET
easat-9171	126	20	independent	independent	ADJ
easat-9171	126	21	variables	variable	NOUN
easat-9171	126	22	with	with	ADP
easat-9171	126	23	each	each	DET
easat-9171	126	24	other	other	ADJ
easat-9171	126	25	.	.	PUNCT
easat-9171	127	1	2336	2336	NUM
easat-9171	127	2	edelweiss	edelweiss	PROPN
easat-9171	127	3	applied	apply	VERB
easat-9171	127	4	science	science	NOUN
easat-9171	127	5	and	and	CCONJ
easat-9171	127	6	technology	technology	NOUN
easat-9171	127	7	issn	issn	PROPN
easat-9171	127	8	:	:	PUNCT
easat-9171	127	9	2576	2576	NUM
easat-9171	127	10	-	-	SYM
easat-9171	127	11	8484	8484	NUM
easat-9171	127	12	vol	vol	NOUN
easat-9171	127	13	.	.	PROPN
easat-9171	128	1	9	9	NUM
easat-9171	128	2	,	,	PUNCT
easat-9171	128	3	no	no	INTJ
easat-9171	128	4	.	.	NOUN
easat-9171	128	5	7	7	NUM
easat-9171	128	6	:	:	SYM
easat-9171	128	7	2331	2331	NUM
easat-9171	128	8	-	-	SYM
easat-9171	128	9	2339	2339	NUM
easat-9171	128	10	,	,	PUNCT
easat-9171	128	11	2025	2025	NUM
easat-9171	128	12	doi	doi	NOUN
easat-9171	128	13	:	:	PUNCT
easat-9171	128	14	10.55214/2576	10.55214/2576	NUM
easat-9171	128	15	-	-	PUNCT
easat-9171	128	16	8484.v9i7.9171	8484.v9i7.9171	NUM
easat-9171	128	17	©	©	PROPN
easat-9171	128	18	2025	2025	NUM
easat-9171	128	19	by	by	ADP
easat-9171	128	20	the	the	DET
easat-9171	128	21	authors	author	NOUN
easat-9171	128	22	;	;	PUNCT
easat-9171	128	23	licensee	licensee	PROPN
easat-9171	128	24	learning	learn	VERB
easat-9171	128	25	gate	gate	NOUN
easat-9171	128	26	table	table	NOUN
easat-9171	128	27	3	3	NUM
easat-9171	128	28	.	.	PUNCT
easat-9171	129	1	the	the	DET
easat-9171	129	2	correlation	correlation	NOUN
easat-9171	129	3	coefficient	coefficient	NOUN
easat-9171	129	4	matrix	matrix	NOUN
easat-9171	129	5	between	between	ADP
easat-9171	129	6	the	the	DET
easat-9171	129	7	variables	variable	NOUN
easat-9171	129	8	in	in	ADP
easat-9171	129	9	the	the	DET
easat-9171	129	10	model	model	NOUN
easat-9171	129	11	.	.	PUNCT
easat-9171	130	1	roat+1	roat+1	PROPN
easat-9171	130	2	roat	roat	VERB
easat-9171	130	3	drt	drt	PROPN
easat-9171	130	4	sizt	sizt	PROPN
easat-9171	130	5	grot	grot	PROPN
easat-9171	130	6	nwct	nwct	PROPN
easat-9171	130	7	divt	divt	NOUN
easat-9171	130	8	rst	rst	PROPN
easat-9171	130	9	roat+1	roat+1	PROPN
easat-9171	130	10	1	1	NUM
easat-9171	130	11	roat	roat	VERB
easat-9171	130	12	0.5541	0.5541	NUM
easat-9171	130	13	1	1	NUM
easat-9171	130	14	drt	drt	NOUN
easat-9171	130	15	-0.2444	-0.2444	NOUN
easat-9171	130	16	-0.3427	-0.3427	NOUN
easat-9171	130	17	1	1	NUM
easat-9171	130	18	sizt	sizt	NOUN
easat-9171	130	19	-0.0015	-0.0015	NOUN
easat-9171	130	20	-0.0064	-0.0064	PUNCT
easat-9171	131	1	0.4006	0.4006	NUM
easat-9171	131	2	1	1	NUM
easat-9171	131	3	grot	grot	PROPN
easat-9171	131	4	-0.0204	-0.0204	NOUN
easat-9171	131	5	-0.0054	-0.0054	PUNCT
easat-9171	132	1	0.0519	0.0519	NUM
easat-9171	132	2	0.1018	0.1018	NUM
easat-9171	132	3	1	1	NUM
easat-9171	132	4	nwct	nwct	ADJ
easat-9171	132	5	0.1651	0.1651	NUM
easat-9171	132	6	0.2366	0.2366	NUM
easat-9171	132	7	-0.6435	-0.6435	NOUN
easat-9171	133	1	-0.4081	-0.4081	NOUN
easat-9171	133	2	-0.0437	-0.0437	NOUN
easat-9171	133	3	1	1	NUM
easat-9171	133	4	divt	divt	VERB
easat-9171	133	5	0.4810	0.4810	NUM
easat-9171	133	6	0.7009	0.7009	NUM
easat-9171	133	7	-0.1052	-0.1052	NOUN
easat-9171	133	8	0.1652	0.1652	NUM
easat-9171	133	9	0.1231	0.1231	NUM
easat-9171	133	10	0.0887	0.0887	NUM
easat-9171	133	11	1	1	NUM
easat-9171	133	12	rst	rst	PROPN
easat-9171	133	13	-0.0073	-0.0073	NOUN
easat-9171	133	14	-0.0091	-0.0091	NOUN
easat-9171	134	1	-0.0376	-0.0376	PROPN
easat-9171	135	1	0.1033	0.1033	NUM
easat-9171	135	2	0.1300	0.1300	NUM
easat-9171	135	3	0.0840	0.0840	NUM
easat-9171	135	4	0.0240	0.0240	NUM
easat-9171	135	5	1	1	NUM
easat-9171	135	6	the	the	DET
easat-9171	135	7	correlation	correlation	NOUN
easat-9171	135	8	coefficient	coefficient	NOUN
easat-9171	135	9	between	between	ADP
easat-9171	135	10	the	the	DET
easat-9171	135	11	independent	independent	ADJ
easat-9171	135	12	variables	variable	NOUN
easat-9171	135	13	is	be	AUX
easat-9171	135	14	not	not	PART
easat-9171	135	15	greater	great	ADJ
easat-9171	135	16	than	than	ADP
easat-9171	135	17	0.8	0.8	NUM
easat-9171	135	18	,	,	PUNCT
easat-9171	135	19	so	so	CCONJ
easat-9171	135	20	there	there	PRON
easat-9171	135	21	is	be	VERB
easat-9171	135	22	no	no	DET
easat-9171	135	23	multicollinearity	multicollinearity	NOUN
easat-9171	135	24	between	between	ADP
easat-9171	135	25	the	the	DET
easat-9171	135	26	variables	variable	NOUN
easat-9171	135	27	[	[	X
easat-9171	135	28	25	25	NUM
easat-9171	135	29	]	]	PUNCT
easat-9171	135	30	.	.	PUNCT
easat-9171	136	1	the	the	DET
easat-9171	136	2	above	above	ADJ
easat-9171	136	3	matrix	matrix	NOUN
easat-9171	136	4	shows	show	VERB
easat-9171	136	5	that	that	SCONJ
easat-9171	136	6	the	the	DET
easat-9171	136	7	variables	variable	NOUN
easat-9171	136	8	roa	roa	PROPN
easat-9171	136	9	,	,	PUNCT
easat-9171	136	10	nwc	nwc	PROPN
easat-9171	136	11	,	,	PUNCT
easat-9171	136	12	div	div	X
easat-9171	136	13	of	of	ADP
easat-9171	136	14	the	the	DET
easat-9171	136	15	previous	previous	ADJ
easat-9171	136	16	year	year	NOUN
easat-9171	136	17	are	be	AUX
easat-9171	136	18	positively	positively	ADV
easat-9171	136	19	correlated	correlate	VERB
easat-9171	136	20	to	to	ADP
easat-9171	136	21	the	the	DET
easat-9171	136	22	roa	roa	NOUN
easat-9171	136	23	of	of	ADP
easat-9171	136	24	the	the	DET
easat-9171	136	25	following	following	ADJ
easat-9171	136	26	year	year	NOUN
easat-9171	136	27	;	;	PUNCT
easat-9171	136	28	the	the	DET
easat-9171	136	29	variables	variables	PROPN
easat-9171	136	30	dr	dr	PROPN
easat-9171	136	31	,	,	PUNCT
easat-9171	136	32	size	size	NOUN
easat-9171	136	33	,	,	PUNCT
easat-9171	136	34	gro	gro	PROPN
easat-9171	136	35	,	,	PUNCT
easat-9171	136	36	rs	r	NOUN
easat-9171	136	37	are	be	AUX
easat-9171	136	38	negatively	negatively	ADV
easat-9171	136	39	correlated	correlate	VERB
easat-9171	136	40	to	to	ADP
easat-9171	136	41	the	the	DET
easat-9171	136	42	roa	roa	NOUN
easat-9171	136	43	of	of	ADP
easat-9171	136	44	the	the	DET
easat-9171	136	45	following	following	ADJ
easat-9171	136	46	year	year	NOUN
easat-9171	136	47	.	.	PUNCT
easat-9171	137	1	the	the	DET
easat-9171	137	2	results	result	NOUN
easat-9171	137	3	of	of	ADP
easat-9171	137	4	the	the	DET
easat-9171	137	5	correlation	correlation	NOUN
easat-9171	137	6	analysis	analysis	NOUN
easat-9171	137	7	between	between	ADP
easat-9171	137	8	the	the	DET
easat-9171	137	9	independent	independent	ADJ
easat-9171	137	10	variables	variable	NOUN
easat-9171	137	11	in	in	ADP
easat-9171	137	12	the	the	DET
easat-9171	137	13	model	model	NOUN
easat-9171	137	14	show	show	VERB
easat-9171	137	15	that	that	SCONJ
easat-9171	137	16	the	the	DET
easat-9171	137	17	possibility	possibility	NOUN
easat-9171	137	18	of	of	ADP
easat-9171	137	19	multicollinearity	multicollinearity	NOUN
easat-9171	137	20	between	between	ADP
easat-9171	137	21	the	the	DET
easat-9171	137	22	independent	independent	ADJ
easat-9171	137	23	variables	variable	NOUN
easat-9171	137	24	in	in	ADP
easat-9171	137	25	the	the	DET
easat-9171	137	26	model	model	NOUN
easat-9171	137	27	is	be	AUX
easat-9171	137	28	not	not	PART
easat-9171	137	29	high	high	ADJ
easat-9171	137	30	.	.	PUNCT
easat-9171	138	1	4.3	4.3	NUM
easat-9171	138	2	.	.	PUNCT
easat-9171	138	3	correlation	correlation	NOUN
easat-9171	138	4	regression	regression	NOUN
easat-9171	138	5	analysis	analysis	NOUN
easat-9171	138	6	the	the	DET
easat-9171	138	7	regression	regression	NOUN
easat-9171	138	8	results	result	VERB
easat-9171	138	9	with	with	ADP
easat-9171	138	10	the	the	DET
easat-9171	138	11	dependent	dependent	ADJ
easat-9171	138	12	variable	variable	NOUN
easat-9171	138	13	according	accord	VERB
easat-9171	138	14	to	to	ADP
easat-9171	138	15	pols	pol	NOUN
easat-9171	138	16	,	,	PUNCT
easat-9171	138	17	fem	fem	NOUN
easat-9171	138	18	and	and	CCONJ
easat-9171	138	19	rem	rem	NOUN
easat-9171	138	20	are	be	AUX
easat-9171	138	21	as	as	SCONJ
easat-9171	138	22	follows	follow	VERB
easat-9171	138	23	:	:	PUNCT
easat-9171	138	24	phụ	phụ	PROPN
easat-9171	138	25	thuộc	thuộc	PROPN
easat-9171	138	26	theo	theo	PROPN
easat-9171	138	27	pols	pol	NOUN
easat-9171	138	28	,	,	PUNCT
easat-9171	138	29	fem	fem	X
easat-9171	138	30	và	và	X
easat-9171	138	31	rem	rem	PROPN
easat-9171	138	32	như	như	NOUN
easat-9171	138	33	sau	sau	ADJ
easat-9171	138	34	:	:	PUNCT
easat-9171	138	35	table	table	NOUN
easat-9171	138	36	4	4	NUM
easat-9171	138	37	.	.	PUNCT
easat-9171	138	38	regression	regression	NOUN
easat-9171	138	39	results	result	NOUN
easat-9171	138	40	.	.	PUNCT
easat-9171	139	1	variable	variable	ADJ
easat-9171	139	2	vif	vif	PROPN
easat-9171	139	3	the	the	DET
easat-9171	139	4	dependent	dependent	ADJ
easat-9171	139	5	variable	variable	ADJ
easat-9171	139	6	roat+1	roat+1	PROPN
easat-9171	139	7	pols	pol	VERB
easat-9171	139	8	fem	fem	X
easat-9171	139	9	rem	rem	PUNCT
easat-9171	139	10	cons	con	NOUN
easat-9171	139	11	0.0121	0.0121	NUM
easat-9171	139	12	0.9585	0.9585	NUM
easat-9171	139	13	*	*	PUNCT
easat-9171	139	14	*	*	PUNCT
easat-9171	139	15	*	*	PUNCT
easat-9171	139	16	-0.0013	-0.0013	PUNCT
easat-9171	139	17	roat	roat	VERB
easat-9171	139	18	2.7846	2.7846	NUM
easat-9171	139	19	0.3911	0.3911	NUM
easat-9171	139	20	*	*	PUNCT
easat-9171	139	21	*	*	PUNCT
easat-9171	139	22	*	*	NOUN
easat-9171	139	23	-0.1569	-0.1569	NOUN
easat-9171	139	24	*	*	PUNCT
easat-9171	139	25	*	*	PUNCT
easat-9171	140	1	0.3881	0.3881	NUM
easat-9171	140	2	*	*	PUNCT
easat-9171	140	3	*	*	PUNCT
easat-9171	140	4	*	*	PUNCT
easat-9171	140	5	drt	drt	PROPN
easat-9171	140	6	2.3525	2.3525	NUM
easat-9171	140	7	-0.0303	-0.0303	NOUN
easat-9171	140	8	*	*	PUNCT
easat-9171	141	1	*	*	PUNCT
easat-9171	141	2	0.0299	0.0299	NUM
easat-9171	141	3	-0.0287	-0.0287	X
easat-9171	141	4	*	*	PUNCT
easat-9171	141	5	*	*	PUNCT
easat-9171	141	6	sizt	sizt	VERB
easat-9171	141	7	1.1218	1.1218	NUM
easat-9171	141	8	0.0009	0.0009	NUM
easat-9171	141	9	-0.0792	-0.0792	NOUN
easat-9171	141	10	*	*	PUNCT
easat-9171	141	11	*	*	PUNCT
easat-9171	141	12	*	*	X
easat-9171	141	13	0.0019	0.0019	NUM
easat-9171	141	14	grot	grot	PROPN
easat-9171	141	15	1.0393	1.0393	NUM
easat-9171	141	16	0.0108	0.0108	NUM
easat-9171	141	17	0.0811	0.0811	NUM
easat-9171	141	18	*	*	PUNCT
easat-9171	141	19	*	*	PUNCT
easat-9171	141	20	*	*	PUNCT
easat-9171	141	21	-0.0209	-0.0209	PROPN
easat-9171	141	22	nwct	nwct	PROPN
easat-9171	141	23	1.6052	1.6052	NUM
easat-9171	141	24	-0.0064	-0.0064	NOUN
easat-9171	141	25	*	*	X
easat-9171	141	26	0.0832	0.0832	NUM
easat-9171	141	27	*	*	PUNCT
easat-9171	141	28	*	*	NOUN
easat-9171	141	29	0.0351	0.0351	NUM
easat-9171	141	30	*	*	PUNCT
easat-9171	141	31	*	*	PUNCT
easat-9171	141	32	divt	divt	PROPN
easat-9171	141	33	1.1561	1.1561	NUM
easat-9171	141	34	0.0619	0.0619	NUM
easat-9171	141	35	*	*	PUNCT
easat-9171	141	36	*	*	PUNCT
easat-9171	141	37	*	*	PUNCT
easat-9171	141	38	-0.0533	-0.0533	PUNCT
easat-9171	141	39	*	*	PUNCT
easat-9171	141	40	*	*	PUNCT
easat-9171	141	41	*	*	PUNCT
easat-9171	142	1	0.0597	0.0597	PUNCT
easat-9171	142	2	*	*	PUNCT
easat-9171	142	3	*	*	PUNCT
easat-9171	142	4	*	*	PUNCT
easat-9171	142	5	rst	rst	PROPN
easat-9171	142	6	1.0336	1.0336	NUM
easat-9171	142	7	-0.0357	-0.0357	PROPN
easat-9171	142	8	-0.0531	-0.0531	PROPN
easat-9171	142	9	-0.0012	-0.0012	PROPN
easat-9171	142	10	n	n	CCONJ
easat-9171	142	11	630	630	NUM
easat-9171	142	12	630	630	NUM
easat-9171	142	13	630	630	NUM
easat-9171	142	14	r	r	X
easat-9171	142	15	-	-	PUNCT
easat-9171	142	16	sq	sq	NUM
easat-9171	142	17	0.4330	0.4330	NUM
easat-9171	142	18	0.7461	0.7461	NUM
easat-9171	142	19	0.5395	0.5395	NUM
easat-9171	142	20	significance	significance	NOUN
easat-9171	142	21	prob	prob	NOUN
easat-9171	142	22	(	(	PUNCT
easat-9171	142	23	f	f	X
easat-9171	142	24	-	-	PUNCT
easat-9171	142	25	statistic	statistic	NOUN
easat-9171	142	26	)	)	PUNCT
easat-9171	142	27	=	=	SYM
easat-9171	142	28	0.0000	0.0000	NUM
easat-9171	142	29	prob	prob	NOUN
easat-9171	142	30	(	(	PUNCT
easat-9171	142	31	f	f	X
easat-9171	142	32	-	-	PUNCT
easat-9171	142	33	statistic	statistic	NOUN
easat-9171	142	34	)	)	PUNCT
easat-9171	142	35	=	=	SYM
easat-9171	142	36	0.0000	0.0000	NUM
easat-9171	142	37	prob	prob	NOUN
easat-9171	142	38	(	(	PUNCT
easat-9171	142	39	f	f	X
easat-9171	142	40	-	-	PUNCT
easat-9171	142	41	statistic	statistic	NOUN
easat-9171	142	42	)	)	PUNCT
easat-9171	142	43	=	=	SYM
easat-9171	142	44	0.0000	0.0000	NUM
easat-9171	142	45	white	white	NOUN
easat-9171	142	46	’s	’s	PART
easat-9171	142	47	test	test	NOUN
easat-9171	142	48	prob	prob	NOUN
easat-9171	142	49	=	=	PROPN
easat-9171	142	50	0.0000	0.0000	NUM
easat-9171	142	51	hausman	hausman	NOUN
easat-9171	142	52	’s	’s	PART
easat-9171	142	53	test	test	NOUN
easat-9171	142	54	prob	prob	NOUN
easat-9171	142	55	=	=	PROPN
easat-9171	142	56	0.0000	0.0000	NUM
easat-9171	142	57	wald	wald	X
easat-9171	142	58	’s	’s	PART
easat-9171	142	59	test	test	NOUN
easat-9171	142	60	prob	prob	NOUN
easat-9171	142	61	=	=	NOUN
easat-9171	142	62	0.0000	0.0000	NUM
easat-9171	142	63	note	note	NOUN
easat-9171	142	64	:	:	PUNCT
easat-9171	142	65	*	*	PUNCT
easat-9171	142	66	*	*	PUNCT
easat-9171	142	67	p<0.05	p<0.05	NOUN
easat-9171	142	68	*	*	PUNCT
easat-9171	142	69	*	*	PUNCT
easat-9171	142	70	*	*	PUNCT
easat-9171	142	71	p<0.01	p<0.01	PROPN
easat-9171	142	72	.	.	PUNCT
easat-9171	142	73	table	table	NOUN
easat-9171	142	74	4	4	NUM
easat-9171	142	75	presents	present	VERB
easat-9171	142	76	the	the	DET
easat-9171	142	77	models	model	NOUN
easat-9171	142	78	describing	describe	VERB
easat-9171	142	79	the	the	DET
easat-9171	142	80	regression	regression	NOUN
easat-9171	142	81	results	result	NOUN
easat-9171	142	82	and	and	CCONJ
easat-9171	142	83	the	the	DET
easat-9171	142	84	test	test	NOUN
easat-9171	142	85	results	result	NOUN
easat-9171	142	86	when	when	SCONJ
easat-9171	142	87	choosing	choose	VERB
easat-9171	142	88	the	the	DET
easat-9171	142	89	appropriate	appropriate	ADJ
easat-9171	142	90	model	model	NOUN
easat-9171	142	91	.	.	PUNCT
easat-9171	143	1	the	the	DET
easat-9171	143	2	multicollinearity	multicollinearity	NOUN
easat-9171	143	3	test	test	NOUN
easat-9171	143	4	results	result	NOUN
easat-9171	143	5	show	show	VERB
easat-9171	143	6	that	that	SCONJ
easat-9171	143	7	the	the	DET
easat-9171	143	8	vif	vif	PROPN
easat-9171	143	9	variance	variance	NOUN
easat-9171	143	10	inflation	inflation	NOUN
easat-9171	143	11	factor	factor	NOUN
easat-9171	143	12	is	be	AUX
easat-9171	143	13	all	all	PRON
easat-9171	143	14	<	<	X
easat-9171	143	15	10	10	NUM
easat-9171	143	16	,	,	PUNCT
easat-9171	143	17	the	the	DET
easat-9171	143	18	model	model	NOUN
easat-9171	143	19	does	do	AUX
easat-9171	143	20	not	not	PART
easat-9171	143	21	have	have	VERB
easat-9171	143	22	multicollinearity	multicollinearity	NOUN
easat-9171	143	23	.	.	PUNCT
easat-9171	144	1	the	the	DET
easat-9171	144	2	largest	large	ADJ
easat-9171	144	3	vif	vif	NOUN
easat-9171	144	4	index	index	NOUN
easat-9171	144	5	is	be	AUX
easat-9171	144	6	2.7846	2.7846	NUM
easat-9171	144	7	,	,	PUNCT
easat-9171	144	8	indicating	indicate	VERB
easat-9171	144	9	that	that	SCONJ
easat-9171	144	10	the	the	DET
easat-9171	144	11	possibility	possibility	NOUN
easat-9171	144	12	of	of	ADP
easat-9171	144	13	multicollinearity	multicollinearity	NOUN
easat-9171	144	14	is	be	AUX
easat-9171	144	15	negligible	negligible	ADJ
easat-9171	144	16	.	.	PUNCT
easat-9171	145	1	the	the	DET
easat-9171	145	2	white	white	PROPN
easat-9171	145	3	test	test	NOUN
easat-9171	145	4	shows	show	VERB
easat-9171	145	5	that	that	SCONJ
easat-9171	145	6	the	the	DET
easat-9171	145	7	model	model	NOUN
easat-9171	145	8	has	have	VERB
easat-9171	145	9	heterogeneity	heterogeneity	NOUN
easat-9171	145	10	(	(	PUNCT
easat-9171	145	11	p	p	NOUN
easat-9171	145	12	-	-	PUNCT
easat-9171	145	13	value	value	NOUN
easat-9171	145	14	=	=	NOUN
easat-9171	145	15	0.0000	0.0000	NUM
easat-9171	145	16	<	<	X
easat-9171	145	17	5	5	NUM
easat-9171	145	18	%	%	NOUN
easat-9171	145	19	)	)	PUNCT
easat-9171	146	1	so	so	SCONJ
easat-9171	146	2	the	the	DET
easat-9171	146	3	pols	pol	NOUN
easat-9171	146	4	model	model	NOUN
easat-9171	146	5	is	be	AUX
easat-9171	146	6	not	not	PART
easat-9171	146	7	suitable	suitable	ADJ
easat-9171	146	8	.	.	PUNCT
easat-9171	147	1	the	the	DET
easat-9171	147	2	hausman	hausman	PROPN
easat-9171	147	3	test	test	NOUN
easat-9171	147	4	gives	give	VERB
easat-9171	147	5	a	a	DET
easat-9171	147	6	p	p	ADJ
easat-9171	147	7	-	-	PUNCT
easat-9171	147	8	value	value	NOUN
easat-9171	147	9	=	=	NOUN
easat-9171	147	10	0.0000	0.0000	NUM
easat-9171	147	11	<	<	X
easat-9171	147	12	0.05	0.05	NUM
easat-9171	147	13	,	,	PUNCT
easat-9171	147	14	so	so	ADV
easat-9171	147	15	h0	h0	PROPN
easat-9171	147	16	is	be	AUX
easat-9171	147	17	rejected	reject	VERB
easat-9171	147	18	,	,	PUNCT
easat-9171	147	19	so	so	CCONJ
easat-9171	147	20	the	the	DET
easat-9171	147	21	fixed	fix	VERB
easat-9171	147	22	effects	effect	NOUN
easat-9171	147	23	model	model	NOUN
easat-9171	147	24	(	(	PUNCT
easat-9171	147	25	fem	fem	NOUN
easat-9171	147	26	)	)	PUNCT
easat-9171	147	27	is	be	AUX
easat-9171	147	28	used	use	VERB
easat-9171	147	29	to	to	PART
easat-9171	147	30	analyze	analyze	VERB
easat-9171	147	31	the	the	DET
easat-9171	147	32	factors	factor	NOUN
easat-9171	147	33	affecting	affect	VERB
easat-9171	147	34	the	the	DET
easat-9171	147	35	future	future	ADJ
easat-9171	147	36	profitability	profitability	NOUN
easat-9171	147	37	of	of	ADP
easat-9171	147	38	listed	list	VERB
easat-9171	147	39	construction	construction	NOUN
easat-9171	147	40	enterprises	enterprise	NOUN
easat-9171	147	41	.	.	PUNCT
easat-9171	148	1	after	after	ADP
easat-9171	148	2	selecting	select	VERB
easat-9171	148	3	the	the	DET
easat-9171	148	4	fem	fem	NOUN
easat-9171	148	5	model	model	NOUN
easat-9171	148	6	as	as	ADP
easat-9171	148	7	the	the	DET
easat-9171	148	8	appropriate	appropriate	ADJ
easat-9171	148	9	model	model	NOUN
easat-9171	148	10	,	,	PUNCT
easat-9171	148	11	the	the	DET
easat-9171	148	12	authors	author	NOUN
easat-9171	148	13	tested	test	VERB
easat-9171	148	14	the	the	DET
easat-9171	148	15	model	model	NOUN
easat-9171	148	16	for	for	ADP
easat-9171	148	17	defects	defect	NOUN
easat-9171	148	18	using	use	VERB
easat-9171	148	19	the	the	DET
easat-9171	148	20	wald	wald	NOUN
easat-9171	148	21	test	test	NOUN
easat-9171	148	22	.	.	PUNCT
easat-9171	149	1	the	the	DET
easat-9171	149	2	result	result	NOUN
easat-9171	149	3	obtained	obtain	VERB
easat-9171	149	4	was	be	AUX
easat-9171	149	5	prob=0.0000	prob=0.0000	INTJ
easat-9171	149	6	<	<	X
easat-9171	149	7	0.05	0.05	NUM
easat-9171	149	8	,	,	PUNCT
easat-9171	149	9	showing	show	VERB
easat-9171	149	10	that	that	SCONJ
easat-9171	149	11	the	the	DET
easat-9171	149	12	fem	fem	NOUN
easat-9171	149	13	model	model	NOUN
easat-9171	149	14	was	be	AUX
easat-9171	149	15	defective	defective	ADJ
easat-9171	149	16	.	.	PUNCT
easat-9171	150	1	the	the	DET
easat-9171	150	2	result	result	NOUN
easat-9171	150	3	of	of	ADP
easat-9171	150	4	the	the	DET
easat-9171	150	5	model	model	NOUN
easat-9171	150	6	was	be	AUX
easat-9171	150	7	corrected	correct	VERB
easat-9171	150	8	by	by	ADP
easat-9171	150	9	removing	remove	VERB
easat-9171	150	10	the	the	DET
easat-9171	150	11	two	two	NUM
easat-9171	150	12	variables	variable	NOUN
easat-9171	150	13	drt	drt	NOUN
easat-9171	150	14	and	and	CCONJ
easat-9171	150	15	rst	rst	PROPN
easat-9171	150	16	from	from	ADP
easat-9171	150	17	the	the	DET
easat-9171	150	18	model	model	NOUN
easat-9171	150	19	,	,	PUNCT
easat-9171	150	20	showing	show	VERB
easat-9171	150	21	2337	2337	NUM
easat-9171	150	22	edelweiss	edelweiss	PROPN
easat-9171	150	23	applied	apply	VERB
easat-9171	150	24	science	science	NOUN
easat-9171	150	25	and	and	CCONJ
easat-9171	150	26	technology	technology	NOUN
easat-9171	150	27	issn	issn	PROPN
easat-9171	150	28	:	:	PUNCT
easat-9171	150	29	2576	2576	NUM
easat-9171	150	30	-	-	SYM
easat-9171	150	31	8484	8484	NUM
easat-9171	150	32	vol	vol	NOUN
easat-9171	150	33	.	.	PROPN
easat-9171	151	1	9	9	NUM
easat-9171	151	2	,	,	PUNCT
easat-9171	151	3	no	no	INTJ
easat-9171	151	4	.	.	NOUN
easat-9171	151	5	7	7	NUM
easat-9171	151	6	:	:	SYM
easat-9171	151	7	2331	2331	NUM
easat-9171	151	8	-	-	SYM
easat-9171	151	9	2339	2339	NUM
easat-9171	151	10	,	,	PUNCT
easat-9171	151	11	2025	2025	NUM
easat-9171	151	12	doi	doi	NOUN
easat-9171	151	13	:	:	PUNCT
easat-9171	151	14	10.55214/2576	10.55214/2576	NUM
easat-9171	151	15	-	-	PUNCT
easat-9171	151	16	8484.v9i7.9171	8484.v9i7.9171	NUM
easat-9171	151	17	©	©	PROPN
easat-9171	151	18	2025	2025	NUM
easat-9171	151	19	by	by	ADP
easat-9171	151	20	the	the	DET
easat-9171	151	21	authors	author	NOUN
easat-9171	151	22	;	;	PUNCT
easat-9171	151	23	licensee	licensee	PROPN
easat-9171	151	24	learning	learning	NOUN
easat-9171	151	25	gate	gate	NOUN
easat-9171	151	26	that	that	SCONJ
easat-9171	151	27	the	the	DET
easat-9171	151	28	independent	independent	ADJ
easat-9171	151	29	variables	variable	NOUN
easat-9171	151	30	drt	drt	PROPN
easat-9171	151	31	and	and	CCONJ
easat-9171	151	32	rst	rst	PROPN
easat-9171	151	33	have	have	VERB
easat-9171	151	34	no	no	DET
easat-9171	151	35	correlation	correlation	NOUN
easat-9171	151	36	with	with	ADP
easat-9171	151	37	future	future	ADJ
easat-9171	151	38	profitability	profitability	NOUN
easat-9171	151	39	.	.	PUNCT
easat-9171	152	1	the	the	DET
easat-9171	152	2	remaining	remain	VERB
easat-9171	152	3	variables	variable	NOUN
easat-9171	152	4	of	of	ADP
easat-9171	152	5	the	the	DET
easat-9171	152	6	model	model	NOUN
easat-9171	152	7	can	can	AUX
easat-9171	152	8	explain	explain	VERB
easat-9171	152	9	74.61	74.61	NUM
easat-9171	152	10	%	%	NOUN
easat-9171	152	11	of	of	ADP
easat-9171	152	12	the	the	DET
easat-9171	152	13	meaning	meaning	NOUN
easat-9171	152	14	for	for	ADP
easat-9171	152	15	the	the	DET
easat-9171	152	16	dependent	dependent	ADJ
easat-9171	152	17	variable	variable	NOUN
easat-9171	152	18	.	.	PUNCT
easat-9171	153	1	the	the	DET
easat-9171	153	2	prob	prob	ADJ
easat-9171	153	3	values	value	NOUN
easat-9171	153	4	of	of	ADP
easat-9171	153	5	the	the	DET
easat-9171	153	6	remaining	remain	VERB
easat-9171	153	7	variables	variable	NOUN
easat-9171	153	8	all	all	ADV
easat-9171	153	9	have	have	VERB
easat-9171	153	10	p	p	X
easat-9171	153	11	<	<	X
easat-9171	153	12	0.05	0.05	NUM
easat-9171	153	13	,	,	PUNCT
easat-9171	153	14	showing	show	VERB
easat-9171	153	15	that	that	SCONJ
easat-9171	153	16	the	the	DET
easat-9171	153	17	independent	independent	ADJ
easat-9171	153	18	variables	variable	NOUN
easat-9171	153	19	roat	roat	NOUN
easat-9171	153	20	,	,	PUNCT
easat-9171	153	21	sizt	sizt	NOUN
easat-9171	153	22	,	,	PUNCT
easat-9171	153	23	grot	grot	PROPN
easat-9171	153	24	,	,	PUNCT
easat-9171	153	25	nwct	nwct	ADJ
easat-9171	153	26	,	,	PUNCT
easat-9171	153	27	divt	divt	PROPN
easat-9171	153	28	,	,	PUNCT
easat-9171	153	29	all	all	PRON
easat-9171	153	30	have	have	VERB
easat-9171	153	31	an	an	DET
easat-9171	153	32	impact	impact	NOUN
easat-9171	153	33	on	on	ADP
easat-9171	153	34	the	the	DET
easat-9171	153	35	dependent	dependent	ADJ
easat-9171	153	36	variable	variable	ADJ
easat-9171	153	37	roat+1	roat+1	PROPN
easat-9171	153	38	.	.	PUNCT
easat-9171	154	1	the	the	DET
easat-9171	154	2	prob	prob	ADJ
easat-9171	154	3	values	value	NOUN
easat-9171	154	4	of	of	ADP
easat-9171	154	5	the	the	DET
easat-9171	154	6	independent	independent	ADJ
easat-9171	154	7	variables	variable	NOUN
easat-9171	154	8	sizt	sizt	NOUN
easat-9171	154	9	,	,	PUNCT
easat-9171	154	10	grot	grot	PROPN
easat-9171	154	11	,	,	PUNCT
easat-9171	154	12	divt	divt	NOUN
easat-9171	154	13	have	have	VERB
easat-9171	154	14	p	p	X
easat-9171	154	15	<	<	X
easat-9171	154	16	0.01	0.01	NUM
easat-9171	154	17	,	,	PUNCT
easat-9171	154	18	these	these	PRON
easat-9171	154	19	are	be	AUX
easat-9171	154	20	factors	factor	NOUN
easat-9171	154	21	that	that	PRON
easat-9171	154	22	have	have	VERB
easat-9171	154	23	a	a	DET
easat-9171	154	24	large	large	ADJ
easat-9171	154	25	impact	impact	NOUN
easat-9171	154	26	on	on	ADP
easat-9171	154	27	roat+1	roat+1	PROPN
easat-9171	154	28	,	,	PUNCT
easat-9171	154	29	the	the	DET
easat-9171	154	30	variables	variable	NOUN
easat-9171	154	31	roat	roat	VERB
easat-9171	154	32	and	and	CCONJ
easat-9171	154	33	nwct	nwct	NOUN
easat-9171	154	34	have	have	VERB
easat-9171	154	35	p	p	X
easat-9171	154	36	<	<	X
easat-9171	154	37	0.05	0.05	NUM
easat-9171	154	38	and	and	CCONJ
easat-9171	154	39	have	have	VERB
easat-9171	154	40	a	a	DET
easat-9171	154	41	moderate	moderate	ADJ
easat-9171	154	42	impact	impact	NOUN
easat-9171	154	43	on	on	ADP
easat-9171	154	44	roat+1	roat+1	PROPN
easat-9171	154	45	.	.	PUNCT
easat-9171	155	1	in	in	ADP
easat-9171	155	2	which	which	PRON
easat-9171	155	3	,	,	PUNCT
easat-9171	155	4	grot	grot	PROPN
easat-9171	155	5	,	,	PUNCT
easat-9171	155	6	nwct	nwct	NOUN
easat-9171	155	7	have	have	VERB
easat-9171	155	8	a	a	DET
easat-9171	155	9	positive	positive	ADJ
easat-9171	155	10	correlation	correlation	NOUN
easat-9171	155	11	with	with	ADP
easat-9171	155	12	roat+1	roat+1	PROPN
easat-9171	155	13	while	while	SCONJ
easat-9171	155	14	roat	roat	NOUN
easat-9171	155	15	,	,	PUNCT
easat-9171	155	16	sizt	sizt	NOUN
easat-9171	155	17	,	,	PUNCT
easat-9171	155	18	divt	divt	NOUN
easat-9171	155	19	have	have	VERB
easat-9171	155	20	a	a	DET
easat-9171	155	21	negative	negative	ADJ
easat-9171	155	22	correlation	correlation	NOUN
easat-9171	155	23	with	with	ADP
easat-9171	155	24	roat+1	roat+1	PROPN
easat-9171	155	25	.	.	PUNCT
easat-9171	156	1	the	the	DET
easat-9171	156	2	model	model	NOUN
easat-9171	156	3	of	of	ADP
easat-9171	156	4	factors	factor	NOUN
easat-9171	156	5	affecting	affect	VERB
easat-9171	156	6	the	the	DET
easat-9171	156	7	future	future	ADJ
easat-9171	156	8	profitability	profitability	NOUN
easat-9171	156	9	of	of	ADP
easat-9171	156	10	construction	construction	NOUN
easat-9171	156	11	enterprises	enterprise	NOUN
easat-9171	156	12	listed	list	VERB
easat-9171	156	13	on	on	ADP
easat-9171	156	14	the	the	DET
easat-9171	156	15	vietnamese	vietnamese	ADJ
easat-9171	156	16	stock	stock	NOUN
easat-9171	156	17	market	market	NOUN
easat-9171	156	18	is	be	AUX
easat-9171	156	19	:	:	PUNCT
easat-9171	156	20	roat+1	roat+1	PROPN
easat-9171	156	21	=	=	PUNCT
easat-9171	156	22	0.9585	0.9585	NUM
easat-9171	156	23	0.1569roat	0.1569roat	NOUN
easat-9171	156	24	0.0792sizt	0.0792sizt	PUNCT
easat-9171	157	1	+	+	CCONJ
easat-9171	157	2	0.0811grot	0.0811grot	ADJ
easat-9171	158	1	+	+	CCONJ
easat-9171	158	2	0.0832nwct	0.0832nwct	NUM
easat-9171	158	3	0.0533divt	0.0533divt	NOUN
easat-9171	158	4	in	in	ADP
easat-9171	158	5	table	table	NOUN
easat-9171	158	6	4	4	NUM
easat-9171	158	7	,	,	PUNCT
easat-9171	158	8	in	in	ADP
easat-9171	158	9	the	the	DET
easat-9171	158	10	selected	select	VERB
easat-9171	158	11	fem	fem	NOUN
easat-9171	158	12	model	model	NOUN
easat-9171	158	13	,	,	PUNCT
easat-9171	159	1	r2	r2	PROPN
easat-9171	159	2	=	=	NOUN
easat-9171	159	3	0.7461	0.7461	NUM
easat-9171	159	4	shows	show	VERB
easat-9171	159	5	that	that	SCONJ
easat-9171	159	6	in	in	ADP
easat-9171	159	7	the	the	DET
easat-9171	159	8	regression	regression	NOUN
easat-9171	159	9	model	model	NOUN
easat-9171	159	10	,	,	PUNCT
easat-9171	159	11	the	the	DET
easat-9171	159	12	selected	select	VERB
easat-9171	159	13	variables	variable	NOUN
easat-9171	159	14	have	have	VERB
easat-9171	159	15	a	a	DET
easat-9171	159	16	large	large	ADJ
easat-9171	159	17	impact	impact	NOUN
easat-9171	159	18	on	on	ADP
easat-9171	159	19	roat+1	roat+1	PROPN
easat-9171	159	20	,	,	PUNCT
easat-9171	159	21	capable	capable	ADJ
easat-9171	159	22	of	of	ADP
easat-9171	159	23	explaining	explain	VERB
easat-9171	159	24	74.61	74.61	NUM
easat-9171	159	25	%	%	NOUN
easat-9171	159	26	of	of	ADP
easat-9171	159	27	the	the	DET
easat-9171	159	28	fluctuations	fluctuation	NOUN
easat-9171	159	29	in	in	ADP
easat-9171	159	30	roat+1	roat+1	PROPN
easat-9171	159	31	,	,	PUNCT
easat-9171	159	32	meaning	mean	VERB
easat-9171	159	33	that	that	SCONJ
easat-9171	159	34	74.61	74.61	NUM
easat-9171	159	35	%	%	NOUN
easat-9171	159	36	of	of	ADP
easat-9171	159	37	the	the	DET
easat-9171	159	38	changes	change	NOUN
easat-9171	159	39	in	in	ADP
easat-9171	159	40	roat+1	roat+1	PROPN
easat-9171	159	41	of	of	ADP
easat-9171	159	42	construction	construction	NOUN
easat-9171	159	43	enterprises	enterprise	NOUN
easat-9171	159	44	listed	list	VERB
easat-9171	159	45	on	on	ADP
easat-9171	159	46	the	the	DET
easat-9171	159	47	vietnamese	vietnamese	ADJ
easat-9171	159	48	stock	stock	NOUN
easat-9171	159	49	market	market	NOUN
easat-9171	159	50	are	be	AUX
easat-9171	159	51	caused	cause	VERB
easat-9171	159	52	by	by	ADP
easat-9171	159	53	the	the	DET
easat-9171	159	54	impact	impact	NOUN
easat-9171	159	55	of	of	ADP
easat-9171	159	56	the	the	DET
easat-9171	159	57	selected	select	VERB
easat-9171	159	58	variables	variable	NOUN
easat-9171	159	59	.	.	PUNCT
easat-9171	160	1	+	+	CCONJ
easat-9171	160	2	β1	β1	PROPN
easat-9171	160	3	=	=	SYM
easat-9171	160	4	-0.1569	-0.1569	NOUN
easat-9171	160	5	reflects	reflect	VERB
easat-9171	160	6	the	the	DET
easat-9171	160	7	negative	negative	ADJ
easat-9171	160	8	impact	impact	NOUN
easat-9171	160	9	of	of	ADP
easat-9171	160	10	roa	roa	NOUN
easat-9171	160	11	of	of	ADP
easat-9171	160	12	the	the	DET
easat-9171	160	13	previous	previous	ADJ
easat-9171	160	14	year	year	NOUN
easat-9171	160	15	on	on	ADP
easat-9171	160	16	roa	roa	NOUN
easat-9171	160	17	of	of	ADP
easat-9171	160	18	the	the	DET
easat-9171	160	19	following	following	ADJ
easat-9171	160	20	year	year	NOUN
easat-9171	160	21	,	,	PUNCT
easat-9171	160	22	which	which	PRON
easat-9171	160	23	is	be	AUX
easat-9171	160	24	explained	explain	VERB
easat-9171	160	25	by	by	ADP
easat-9171	160	26	the	the	DET
easat-9171	160	27	reversal	reversal	NOUN
easat-9171	160	28	in	in	ADP
easat-9171	160	29	the	the	DET
easat-9171	160	30	average	average	ADJ
easat-9171	160	31	value	value	NOUN
easat-9171	160	32	of	of	ADP
easat-9171	160	33	the	the	DET
easat-9171	160	34	return	return	NOUN
easat-9171	160	35	on	on	ADP
easat-9171	160	36	assets	asset	NOUN
easat-9171	160	37	.	.	PUNCT
easat-9171	161	1	this	this	DET
easat-9171	161	2	result	result	NOUN
easat-9171	161	3	is	be	AUX
easat-9171	161	4	similar	similar	ADJ
easat-9171	161	5	to	to	ADP
easat-9171	161	6	the	the	DET
easat-9171	161	7	research	research	NOUN
easat-9171	161	8	of	of	ADP
easat-9171	161	9	allen	allen	PROPN
easat-9171	161	10	*	*	PUNCT
easat-9171	161	11	and	and	CCONJ
easat-9171	161	12	salim	salim	NOUN
easat-9171	161	13	[	[	X
easat-9171	161	14	7	7	NUM
easat-9171	161	15	]	]	PUNCT
easat-9171	161	16	;	;	PUNCT
easat-9171	161	17	fama	fama	PROPN
easat-9171	161	18	and	and	CCONJ
easat-9171	161	19	french	french	ADJ
easat-9171	161	20	[	[	X
easat-9171	161	21	8	8	NUM
easat-9171	161	22	]	]	PUNCT
easat-9171	161	23	and	and	CCONJ
easat-9171	161	24	freeman	freeman	PROPN
easat-9171	161	25	,	,	PUNCT
easat-9171	161	26	et	et	PROPN
easat-9171	161	27	al	al	PROPN
easat-9171	161	28	.	.	PUNCT
easat-9171	162	1	[	[	X
easat-9171	162	2	9	9	NUM
easat-9171	162	3	]	]	PUNCT
easat-9171	162	4	.	.	PUNCT
easat-9171	163	1	+	+	CCONJ
easat-9171	163	2	β2	β2	NOUN
easat-9171	163	3	=	=	SYM
easat-9171	163	4	-0.0792	-0.0792	NOUN
easat-9171	163	5	means	mean	VERB
easat-9171	163	6	the	the	DET
easat-9171	163	7	previous	previous	ADJ
easat-9171	163	8	year	year	NOUN
easat-9171	163	9	's	's	PART
easat-9171	163	10	business	business	NOUN
easat-9171	163	11	size	size	NOUN
easat-9171	163	12	has	have	VERB
easat-9171	163	13	an	an	DET
easat-9171	163	14	inverse	inverse	ADJ
easat-9171	163	15	effect	effect	NOUN
easat-9171	163	16	on	on	ADP
easat-9171	163	17	the	the	DET
easat-9171	163	18	following	following	ADJ
easat-9171	163	19	year	year	NOUN
easat-9171	163	20	's	's	PART
easat-9171	163	21	profitability	profitability	NOUN
easat-9171	163	22	,	,	PUNCT
easat-9171	163	23	similar	similar	ADJ
easat-9171	163	24	to	to	ADP
easat-9171	163	25	the	the	DET
easat-9171	163	26	research	research	NOUN
easat-9171	163	27	results	result	NOUN
easat-9171	163	28	of	of	ADP
easat-9171	163	29	czarnitzki	czarnitzki	NOUN
easat-9171	163	30	and	and	CCONJ
easat-9171	163	31	kraft	kraft	NOUN
easat-9171	163	32	[	[	X
easat-9171	163	33	15	15	NUM
easat-9171	163	34	]	]	PUNCT
easat-9171	163	35	and	and	CCONJ
easat-9171	163	36	yoo	yoo	PROPN
easat-9171	163	37	and	and	CCONJ
easat-9171	163	38	kim	kim	PROPN
easat-9171	164	1	[	[	X
easat-9171	164	2	12	12	NUM
easat-9171	164	3	]	]	PUNCT
easat-9171	164	4	.	.	PUNCT
easat-9171	165	1	construction	construction	NOUN
easat-9171	165	2	businesses	business	NOUN
easat-9171	165	3	have	have	VERB
easat-9171	165	4	the	the	DET
easat-9171	165	5	characteristic	characteristic	NOUN
easat-9171	165	6	of	of	ADP
easat-9171	165	7	paying	pay	VERB
easat-9171	165	8	according	accord	VERB
easat-9171	165	9	to	to	ADP
easat-9171	165	10	the	the	DET
easat-9171	165	11	progress	progress	NOUN
easat-9171	165	12	of	of	ADP
easat-9171	165	13	the	the	DET
easat-9171	165	14	project	project	NOUN
easat-9171	165	15	,	,	PUNCT
easat-9171	165	16	when	when	SCONJ
easat-9171	165	17	the	the	DET
easat-9171	165	18	project	project	NOUN
easat-9171	165	19	is	be	AUX
easat-9171	165	20	completed	complete	VERB
easat-9171	165	21	(	(	PUNCT
easat-9171	165	22	usually	usually	ADV
easat-9171	165	23	several	several	ADJ
easat-9171	165	24	years	year	NOUN
easat-9171	165	25	)	)	PUNCT
easat-9171	165	26	,	,	PUNCT
easat-9171	165	27	the	the	DET
easat-9171	165	28	remaining	remain	VERB
easat-9171	165	29	part	part	NOUN
easat-9171	165	30	is	be	AUX
easat-9171	165	31	paid	pay	VERB
easat-9171	165	32	,	,	PUNCT
easat-9171	165	33	this	this	DET
easat-9171	165	34	part	part	NOUN
easat-9171	165	35	is	be	AUX
easat-9171	165	36	often	often	ADV
easat-9171	165	37	very	very	ADV
easat-9171	165	38	large	large	ADJ
easat-9171	165	39	when	when	SCONJ
easat-9171	165	40	expanding	expand	VERB
easat-9171	165	41	the	the	DET
easat-9171	165	42	size	size	NOUN
easat-9171	165	43	of	of	ADP
easat-9171	165	44	assets	asset	NOUN
easat-9171	165	45	,	,	PUNCT
easat-9171	165	46	that	that	ADV
easat-9171	165	47	is	is	ADV
easat-9171	165	48	,	,	PUNCT
easat-9171	165	49	the	the	DET
easat-9171	165	50	business	business	NOUN
easat-9171	165	51	size	size	NOUN
easat-9171	165	52	in	in	ADP
easat-9171	165	53	the	the	DET
easat-9171	165	54	previous	previous	ADJ
easat-9171	165	55	year	year	NOUN
easat-9171	165	56	has	have	AUX
easat-9171	165	57	not	not	PART
easat-9171	165	58	yet	yet	ADV
easat-9171	165	59	generated	generate	VERB
easat-9171	165	60	sales	sale	NOUN
easat-9171	165	61	in	in	ADP
easat-9171	165	62	the	the	DET
easat-9171	165	63	following	following	ADJ
easat-9171	165	64	year	year	NOUN
easat-9171	165	65	,	,	PUNCT
easat-9171	165	66	therefore	therefore	ADV
easat-9171	165	67	,	,	PUNCT
easat-9171	165	68	the	the	DET
easat-9171	165	69	profitability	profitability	NOUN
easat-9171	165	70	in	in	ADP
easat-9171	165	71	the	the	DET
easat-9171	165	72	following	following	ADJ
easat-9171	165	73	year	year	NOUN
easat-9171	165	74	will	will	AUX
easat-9171	165	75	often	often	ADV
easat-9171	165	76	be	be	AUX
easat-9171	165	77	lower	low	ADJ
easat-9171	165	78	.	.	PUNCT
easat-9171	166	1	+	+	CCONJ
easat-9171	166	2	β3	β3	ADJ
easat-9171	166	3	=	=	SYM
easat-9171	166	4	0.0811	0.0811	NUM
easat-9171	166	5	reflects	reflect	VERB
easat-9171	166	6	the	the	DET
easat-9171	166	7	growth	growth	NOUN
easat-9171	166	8	rate	rate	NOUN
easat-9171	166	9	of	of	ADP
easat-9171	166	10	assets	asset	NOUN
easat-9171	166	11	with	with	ADP
easat-9171	166	12	the	the	DET
easat-9171	166	13	expected	expect	VERB
easat-9171	166	14	profitability	profitability	NOUN
easat-9171	166	15	of	of	ADP
easat-9171	166	16	the	the	DET
easat-9171	166	17	enterprise	enterprise	NOUN
easat-9171	166	18	have	have	VERB
easat-9171	166	19	a	a	DET
easat-9171	166	20	positive	positive	ADJ
easat-9171	166	21	relationship	relationship	NOUN
easat-9171	166	22	with	with	ADP
easat-9171	166	23	each	each	DET
easat-9171	166	24	other	other	ADJ
easat-9171	166	25	.	.	PUNCT
easat-9171	167	1	this	this	DET
easat-9171	167	2	result	result	NOUN
easat-9171	167	3	is	be	AUX
easat-9171	167	4	similar	similar	ADJ
easat-9171	167	5	to	to	ADP
easat-9171	167	6	previous	previous	ADJ
easat-9171	167	7	studies	study	NOUN
easat-9171	167	8	by	by	ADP
easat-9171	167	9	yoo	yoo	PROPN
easat-9171	167	10	and	and	CCONJ
easat-9171	167	11	kim	kim	PROPN
easat-9171	168	1	[	[	X
easat-9171	168	2	12	12	NUM
easat-9171	168	3	]	]	PUNCT
easat-9171	168	4	in	in	ADP
easat-9171	168	5	korea	korea	PROPN
easat-9171	168	6	,	,	PUNCT
easat-9171	168	7	jiang	jiang	PROPN
easat-9171	168	8	,	,	PUNCT
easat-9171	168	9	et	et	PROPN
easat-9171	168	10	al	al	PROPN
easat-9171	168	11	.	.	PUNCT
easat-9171	169	1	[	[	X
easat-9171	169	2	19	19	NUM
easat-9171	169	3	]	]	PUNCT
easat-9171	169	4	in	in	ADP
easat-9171	169	5	taiwan	taiwan	PROPN
easat-9171	169	6	,	,	PUNCT
easat-9171	169	7	but	but	CCONJ
easat-9171	169	8	different	different	ADJ
easat-9171	169	9	from	from	ADP
easat-9171	169	10	the	the	DET
easat-9171	169	11	results	result	NOUN
easat-9171	169	12	of	of	ADP
easat-9171	169	13	richardson	richardson	PROPN
easat-9171	169	14	,	,	PUNCT
easat-9171	169	15	et	et	PROPN
easat-9171	169	16	al	al	PROPN
easat-9171	169	17	.	.	PUNCT
easat-9171	170	1	[	[	X
easat-9171	170	2	16	16	NUM
easat-9171	170	3	]	]	PUNCT
easat-9171	170	4	and	and	CCONJ
easat-9171	170	5	dickinson	dickinson	PROPN
easat-9171	170	6	and	and	CCONJ
easat-9171	170	7	sommers	sommer	NOUN
easat-9171	171	1	[	[	X
easat-9171	171	2	11	11	NUM
easat-9171	171	3	]	]	PUNCT
easat-9171	171	4	in	in	ADP
easat-9171	171	5	the	the	DET
easat-9171	171	6	us	us	PROPN
easat-9171	171	7	,	,	PUNCT
easat-9171	171	8	showing	show	VERB
easat-9171	171	9	that	that	SCONJ
easat-9171	171	10	the	the	DET
easat-9171	171	11	impact	impact	NOUN
easat-9171	171	12	direction	direction	NOUN
easat-9171	171	13	of	of	ADP
easat-9171	171	14	asset	asset	NOUN
easat-9171	171	15	growth	growth	NOUN
easat-9171	171	16	on	on	ADP
easat-9171	171	17	the	the	DET
easat-9171	171	18	profitability	profitability	NOUN
easat-9171	171	19	of	of	ADP
easat-9171	171	20	enterprises	enterprise	NOUN
easat-9171	171	21	in	in	ADP
easat-9171	171	22	east	east	ADJ
easat-9171	171	23	asian	asian	ADJ
easat-9171	171	24	economies	economy	NOUN
easat-9171	171	25	is	be	AUX
easat-9171	171	26	similar	similar	ADJ
easat-9171	171	27	to	to	ADP
easat-9171	171	28	each	each	DET
easat-9171	171	29	other	other	ADJ
easat-9171	171	30	but	but	CCONJ
easat-9171	171	31	different	different	ADJ
easat-9171	171	32	from	from	ADP
easat-9171	171	33	the	the	DET
easat-9171	171	34	european	european	ADJ
easat-9171	171	35	and	and	CCONJ
easat-9171	171	36	american	american	ADJ
easat-9171	171	37	economies	economy	NOUN
easat-9171	171	38	.	.	PUNCT
easat-9171	172	1	+	+	CCONJ
easat-9171	172	2	β4	β4	PROPN
easat-9171	172	3	=	=	SYM
easat-9171	172	4	0.0832	0.0832	NUM
easat-9171	172	5	,	,	PUNCT
easat-9171	172	6	this	this	PRON
easat-9171	172	7	means	mean	VERB
easat-9171	172	8	that	that	SCONJ
easat-9171	172	9	the	the	DET
easat-9171	172	10	nwc	nwc	PROPN
easat-9171	172	11	variable	variable	NOUN
easat-9171	172	12	has	have	VERB
easat-9171	172	13	a	a	DET
easat-9171	172	14	positive	positive	ADJ
easat-9171	172	15	impact	impact	NOUN
easat-9171	172	16	on	on	ADP
easat-9171	172	17	the	the	DET
easat-9171	172	18	profitability	profitability	NOUN
easat-9171	172	19	of	of	ADP
easat-9171	172	20	the	the	DET
easat-9171	172	21	following	following	ADJ
easat-9171	172	22	year	year	NOUN
easat-9171	172	23	.	.	PUNCT
easat-9171	173	1	one	one	NUM
easat-9171	173	2	of	of	ADP
easat-9171	173	3	the	the	DET
easat-9171	173	4	components	component	NOUN
easat-9171	173	5	that	that	PRON
easat-9171	173	6	accounts	account	VERB
easat-9171	173	7	for	for	ADP
easat-9171	173	8	a	a	DET
easat-9171	173	9	large	large	ADJ
easat-9171	173	10	proportion	proportion	NOUN
easat-9171	173	11	of	of	ADP
easat-9171	173	12	the	the	DET
easat-9171	173	13	working	work	VERB
easat-9171	173	14	capital	capital	NOUN
easat-9171	173	15	of	of	ADP
easat-9171	173	16	construction	construction	NOUN
easat-9171	173	17	enterprises	enterprise	NOUN
easat-9171	173	18	is	be	AUX
easat-9171	173	19	inventory	inventory	NOUN
easat-9171	173	20	,	,	PUNCT
easat-9171	173	21	which	which	PRON
easat-9171	173	22	mainly	mainly	ADV
easat-9171	173	23	includes	include	VERB
easat-9171	173	24	the	the	DET
easat-9171	173	25	value	value	NOUN
easat-9171	173	26	of	of	ADP
easat-9171	173	27	unfinished	unfinished	ADJ
easat-9171	173	28	construction	construction	NOUN
easat-9171	173	29	works	work	VERB
easat-9171	173	30	with	with	ADP
easat-9171	173	31	a	a	DET
easat-9171	173	32	fairly	fairly	ADV
easat-9171	173	33	long	long	ADJ
easat-9171	173	34	inventory	inventory	NOUN
easat-9171	173	35	period	period	NOUN
easat-9171	173	36	.	.	PUNCT
easat-9171	174	1	therefore	therefore	ADV
easat-9171	174	2	,	,	PUNCT
easat-9171	174	3	if	if	SCONJ
easat-9171	174	4	the	the	DET
easat-9171	174	5	net	net	ADJ
easat-9171	174	6	working	working	NOUN
easat-9171	174	7	capital	capital	NOUN
easat-9171	174	8	is	be	AUX
easat-9171	174	9	not	not	PART
easat-9171	174	10	guaranteed	guarantee	VERB
easat-9171	174	11	,	,	PUNCT
easat-9171	174	12	the	the	DET
easat-9171	174	13	financial	financial	ADJ
easat-9171	174	14	risk	risk	NOUN
easat-9171	174	15	of	of	ADP
easat-9171	174	16	the	the	DET
easat-9171	174	17	enterprise	enterprise	NOUN
easat-9171	174	18	is	be	AUX
easat-9171	174	19	very	very	ADV
easat-9171	174	20	large	large	ADJ
easat-9171	174	21	,	,	PUNCT
easat-9171	174	22	affecting	affect	VERB
easat-9171	174	23	the	the	DET
easat-9171	174	24	profitability	profitability	NOUN
easat-9171	174	25	.	.	PUNCT
easat-9171	175	1	+	+	NUM
easat-9171	175	2	β5	β5	NOUN
easat-9171	175	3	=	=	PUNCT
easat-9171	175	4	-0.0533	-0.0533	PROPN
easat-9171	175	5	shows	show	VERB
easat-9171	175	6	the	the	DET
easat-9171	175	7	negative	negative	ADJ
easat-9171	175	8	impact	impact	NOUN
easat-9171	175	9	of	of	ADP
easat-9171	175	10	dividends	dividend	NOUN
easat-9171	175	11	paid	pay	VERB
easat-9171	175	12	in	in	ADP
easat-9171	175	13	the	the	DET
easat-9171	175	14	current	current	ADJ
easat-9171	175	15	period	period	NOUN
easat-9171	175	16	on	on	ADP
easat-9171	175	17	roa	roa	NOUN
easat-9171	175	18	of	of	ADP
easat-9171	175	19	the	the	DET
easat-9171	175	20	following	following	ADJ
easat-9171	175	21	year	year	NOUN
easat-9171	175	22	,	,	PUNCT
easat-9171	175	23	because	because	SCONJ
easat-9171	175	24	the	the	DET
easat-9171	175	25	firm	firm	NOUN
easat-9171	175	26	that	that	PRON
easat-9171	175	27	pays	pay	VERB
easat-9171	175	28	more	more	ADJ
easat-9171	175	29	dividends	dividend	NOUN
easat-9171	175	30	in	in	ADP
easat-9171	175	31	the	the	DET
easat-9171	175	32	previous	previous	ADJ
easat-9171	175	33	year	year	NOUN
easat-9171	175	34	will	will	AUX
easat-9171	175	35	have	have	VERB
easat-9171	175	36	less	less	ADJ
easat-9171	175	37	internal	internal	ADJ
easat-9171	175	38	capital	capital	NOUN
easat-9171	175	39	in	in	ADP
easat-9171	175	40	the	the	DET
easat-9171	175	41	following	following	ADJ
easat-9171	175	42	year	year	NOUN
easat-9171	175	43	and	and	CCONJ
easat-9171	175	44	therefore	therefore	ADV
easat-9171	175	45	must	must	AUX
easat-9171	175	46	mobilize	mobilize	VERB
easat-9171	175	47	more	more	ADJ
easat-9171	175	48	external	external	ADJ
easat-9171	175	49	capital	capital	NOUN
easat-9171	175	50	,	,	PUNCT
easat-9171	175	51	such	such	ADJ
easat-9171	175	52	as	as	ADP
easat-9171	175	53	issuing	issue	VERB
easat-9171	175	54	more	more	ADJ
easat-9171	175	55	shares	share	NOUN
easat-9171	175	56	,	,	PUNCT
easat-9171	175	57	leading	lead	VERB
easat-9171	175	58	to	to	ADP
easat-9171	175	59	an	an	DET
easat-9171	175	60	increase	increase	NOUN
easat-9171	175	61	in	in	ADP
easat-9171	175	62	the	the	DET
easat-9171	175	63	cost	cost	NOUN
easat-9171	175	64	of	of	ADP
easat-9171	175	65	financing	financing	NOUN
easat-9171	175	66	and	and	CCONJ
easat-9171	175	67	causing	cause	VERB
easat-9171	175	68	future	future	ADJ
easat-9171	175	69	profits	profit	NOUN
easat-9171	175	70	to	to	PART
easat-9171	175	71	decrease	decrease	VERB
easat-9171	175	72	.	.	PUNCT
easat-9171	176	1	this	this	DET
easat-9171	176	2	result	result	NOUN
easat-9171	176	3	is	be	AUX
easat-9171	176	4	consistent	consistent	ADJ
easat-9171	176	5	with	with	ADP
easat-9171	176	6	the	the	DET
easat-9171	176	7	research	research	NOUN
easat-9171	176	8	results	result	NOUN
easat-9171	176	9	of	of	ADP
easat-9171	176	10	freeman	freeman	NOUN
easat-9171	176	11	,	,	PUNCT
easat-9171	176	12	et	et	PROPN
easat-9171	176	13	al	al	PROPN
easat-9171	176	14	.	.	PUNCT
easat-9171	177	1	[	[	X
easat-9171	177	2	9	9	NUM
easat-9171	177	3	]	]	PUNCT
easat-9171	177	4	;	;	PUNCT
easat-9171	177	5	deangelo	deangelo	PROPN
easat-9171	177	6	,	,	PUNCT
easat-9171	177	7	et	et	PROPN
easat-9171	177	8	al	al	PROPN
easat-9171	177	9	.	.	PUNCT
easat-9171	178	1	[	[	X
easat-9171	178	2	21	21	NUM
easat-9171	178	3	]	]	X
easat-9171	178	4	;	;	PUNCT
easat-9171	178	5	benartzi	benartzi	NOUN
easat-9171	178	6	,	,	PUNCT
easat-9171	178	7	et	et	PROPN
easat-9171	178	8	al	al	PROPN
easat-9171	178	9	.	.	PUNCT
easat-9171	179	1	[	[	X
easat-9171	179	2	22	22	NUM
easat-9171	179	3	]	]	PUNCT
easat-9171	179	4	and	and	CCONJ
easat-9171	179	5	grullon	grullon	NOUN
easat-9171	179	6	,	,	PUNCT
easat-9171	179	7	et	et	PROPN
easat-9171	179	8	al	al	PROPN
easat-9171	179	9	.	.	PUNCT
easat-9171	180	1	[	[	X
easat-9171	180	2	23	23	NUM
easat-9171	180	3	]	]	PUNCT
easat-9171	180	4	.	.	PUNCT
easat-9171	181	1	5	5	X
easat-9171	181	2	.	.	X
easat-9171	181	3	conclusion	conclusion	NOUN
easat-9171	181	4	and	and	CCONJ
easat-9171	181	5	recommendations	recommendation	NOUN
easat-9171	181	6	the	the	DET
easat-9171	181	7	study	study	NOUN
easat-9171	181	8	has	have	AUX
easat-9171	181	9	shown	show	VERB
easat-9171	181	10	empirical	empirical	ADJ
easat-9171	181	11	evidence	evidence	NOUN
easat-9171	181	12	on	on	ADP
easat-9171	181	13	the	the	DET
easat-9171	181	14	impact	impact	NOUN
easat-9171	181	15	of	of	ADP
easat-9171	181	16	internal	internal	ADJ
easat-9171	181	17	factors	factor	NOUN
easat-9171	181	18	in	in	ADP
easat-9171	181	19	the	the	DET
easat-9171	181	20	past	past	ADJ
easat-9171	181	21	year	year	NOUN
easat-9171	181	22	on	on	ADP
easat-9171	181	23	the	the	DET
easat-9171	181	24	profitability	profitability	NOUN
easat-9171	181	25	of	of	ADP
easat-9171	181	26	listed	list	VERB
easat-9171	181	27	construction	construction	NOUN
easat-9171	181	28	enterprises	enterprise	NOUN
easat-9171	181	29	in	in	ADP
easat-9171	181	30	the	the	DET
easat-9171	181	31	following	following	ADJ
easat-9171	181	32	year	year	NOUN
easat-9171	181	33	.	.	PUNCT
easat-9171	182	1	accordingly	accordingly	ADV
easat-9171	182	2	,	,	PUNCT
easat-9171	182	3	the	the	DET
easat-9171	182	4	asset	asset	NOUN
easat-9171	182	5	growth	growth	NOUN
easat-9171	182	6	rate	rate	NOUN
easat-9171	182	7	is	be	AUX
easat-9171	182	8	positively	positively	ADV
easat-9171	182	9	correlated	correlate	VERB
easat-9171	182	10	with	with	ADP
easat-9171	182	11	the	the	DET
easat-9171	182	12	profitability	profitability	NOUN
easat-9171	182	13	of	of	ADP
easat-9171	182	14	the	the	DET
easat-9171	182	15	next	next	ADJ
easat-9171	182	16	year	year	NOUN
easat-9171	182	17	,	,	PUNCT
easat-9171	182	18	while	while	SCONJ
easat-9171	182	19	the	the	DET
easat-9171	182	20	three	three	NUM
easat-9171	182	21	factors	factor	NOUN
easat-9171	182	22	of	of	ADP
easat-9171	182	23	profitability	profitability	NOUN
easat-9171	182	24	in	in	ADP
easat-9171	182	25	the	the	DET
easat-9171	182	26	previous	previous	ADJ
easat-9171	182	27	year	year	NOUN
easat-9171	182	28	,	,	PUNCT
easat-9171	182	29	size	size	NOUN
easat-9171	182	30	in	in	ADP
easat-9171	182	31	the	the	DET
easat-9171	182	32	previous	previous	ADJ
easat-9171	182	33	year	year	NOUN
easat-9171	182	34	and	and	CCONJ
easat-9171	182	35	dividends	dividend	NOUN
easat-9171	182	36	paid	pay	VERB
easat-9171	182	37	in	in	ADP
easat-9171	182	38	the	the	DET
easat-9171	182	39	previous	previous	ADJ
easat-9171	182	40	year	year	NOUN
easat-9171	182	41	are	be	AUX
easat-9171	182	42	all	all	PRON
easat-9171	182	43	negatively	negatively	ADV
easat-9171	182	44	correlated	correlate	VERB
easat-9171	182	45	with	with	ADP
easat-9171	182	46	the	the	DET
easat-9171	182	47	profitability	profitability	NOUN
easat-9171	182	48	of	of	ADP
easat-9171	182	49	the	the	DET
easat-9171	182	50	following	following	ADJ
easat-9171	182	51	year	year	NOUN
easat-9171	182	52	.	.	PUNCT
easat-9171	183	1	in	in	ADP
easat-9171	183	2	addition	addition	NOUN
easat-9171	183	3	,	,	PUNCT
easat-9171	183	4	the	the	DET
easat-9171	183	5	study	study	NOUN
easat-9171	183	6	also	also	ADV
easat-9171	183	7	shows	show	VERB
easat-9171	183	8	that	that	SCONJ
easat-9171	183	9	the	the	DET
easat-9171	183	10	capital	capital	NOUN
easat-9171	183	11	2338	2338	NUM
easat-9171	183	12	edelweiss	edelweiss	PROPN
easat-9171	183	13	applied	apply	VERB
easat-9171	183	14	science	science	NOUN
easat-9171	183	15	and	and	CCONJ
easat-9171	183	16	technology	technology	NOUN
easat-9171	183	17	issn	issn	PROPN
easat-9171	183	18	:	:	PUNCT
easat-9171	183	19	2576	2576	NUM
easat-9171	183	20	-	-	SYM
easat-9171	183	21	8484	8484	NUM
easat-9171	183	22	vol	vol	NOUN
easat-9171	183	23	.	.	PROPN
easat-9171	184	1	9	9	NUM
easat-9171	184	2	,	,	PUNCT
easat-9171	184	3	no	no	INTJ
easat-9171	184	4	.	.	NOUN
easat-9171	184	5	7	7	NUM
easat-9171	184	6	:	:	SYM
easat-9171	184	7	2331	2331	NUM
easat-9171	184	8	-	-	SYM
easat-9171	184	9	2339	2339	NUM
easat-9171	184	10	,	,	PUNCT
easat-9171	184	11	2025	2025	NUM
easat-9171	184	12	doi	doi	NOUN
easat-9171	184	13	:	:	PUNCT
easat-9171	184	14	10.55214/2576	10.55214/2576	NUM
easat-9171	184	15	-	-	PUNCT
easat-9171	184	16	8484.v9i7.9171	8484.v9i7.9171	NUM
easat-9171	184	17	©	©	PROPN
easat-9171	184	18	2025	2025	NUM
easat-9171	184	19	by	by	ADP
easat-9171	184	20	the	the	DET
easat-9171	184	21	authors	author	NOUN
easat-9171	184	22	;	;	PUNCT
easat-9171	185	1	licensee	licensee	PROPN
easat-9171	185	2	learning	learn	VERB
easat-9171	185	3	gate	gate	NOUN
easat-9171	185	4	structure	structure	NOUN
easat-9171	185	5	,	,	PUNCT
easat-9171	185	6	regular	regular	ADJ
easat-9171	185	7	working	work	VERB
easat-9171	185	8	capital	capital	NOUN
easat-9171	185	9	and	and	CCONJ
easat-9171	185	10	revenue	revenue	NOUN
easat-9171	185	11	structure	structure	NOUN
easat-9171	185	12	of	of	ADP
easat-9171	185	13	listed	list	VERB
easat-9171	185	14	construction	construction	NOUN
easat-9171	185	15	enterprises	enterprise	NOUN
easat-9171	185	16	in	in	ADP
easat-9171	185	17	vietnam	vietnam	PROPN
easat-9171	185	18	in	in	ADP
easat-9171	185	19	the	the	DET
easat-9171	185	20	period	period	NOUN
easat-9171	185	21	of	of	ADP
easat-9171	185	22	2019	2019	NUM
easat-9171	185	23	-	-	SYM
easat-9171	185	24	2023	2023	NUM
easat-9171	185	25	do	do	AUX
easat-9171	185	26	not	not	PART
easat-9171	185	27	affect	affect	VERB
easat-9171	185	28	the	the	DET
easat-9171	185	29	forecast	forecast	NOUN
easat-9171	185	30	of	of	ADP
easat-9171	185	31	profitability	profitability	NOUN
easat-9171	185	32	in	in	ADP
easat-9171	185	33	the	the	DET
easat-9171	185	34	following	following	ADJ
easat-9171	185	35	year	year	NOUN
easat-9171	185	36	.	.	PUNCT
easat-9171	186	1	for	for	ADP
easat-9171	186	2	construction	construction	NOUN
easat-9171	186	3	enterprises	enterprise	NOUN
easat-9171	186	4	,	,	PUNCT
easat-9171	186	5	financial	financial	ADJ
easat-9171	186	6	managers	manager	NOUN
easat-9171	186	7	need	need	VERB
easat-9171	186	8	to	to	PART
easat-9171	186	9	consider	consider	VERB
easat-9171	186	10	internal	internal	ADJ
easat-9171	186	11	characteristics	characteristic	NOUN
easat-9171	186	12	to	to	PART
easat-9171	186	13	forecast	forecast	VERB
easat-9171	186	14	the	the	DET
easat-9171	186	15	profitability	profitability	NOUN
easat-9171	186	16	of	of	ADP
easat-9171	186	17	the	the	DET
easat-9171	186	18	enterprise	enterprise	NOUN
easat-9171	186	19	,	,	PUNCT
easat-9171	186	20	in	in	ADP
easat-9171	186	21	which	which	PRON
easat-9171	186	22	managers	manager	NOUN
easat-9171	186	23	need	need	VERB
easat-9171	186	24	to	to	PART
easat-9171	186	25	pay	pay	VERB
easat-9171	186	26	attention	attention	NOUN
easat-9171	186	27	to	to	ADP
easat-9171	186	28	the	the	DET
easat-9171	186	29	following	following	ADJ
easat-9171	186	30	issues	issue	NOUN
easat-9171	186	31	:	:	PUNCT
easat-9171	186	32	5.1	5.1	NUM
easat-9171	186	33	.	.	PUNCT
easat-9171	186	34	strengthening	strengthen	VERB
easat-9171	186	35	asset	asset	NOUN
easat-9171	186	36	investment	investment	NOUN
easat-9171	186	37	management	management	NOUN
easat-9171	186	38	the	the	DET
easat-9171	186	39	test	test	NOUN
easat-9171	186	40	results	result	NOUN
easat-9171	186	41	indicate	indicate	VERB
easat-9171	186	42	that	that	SCONJ
easat-9171	186	43	when	when	SCONJ
easat-9171	186	44	a	a	DET
easat-9171	186	45	new	new	ADJ
easat-9171	186	46	enterprise	enterprise	NOUN
easat-9171	186	47	invests	invest	NOUN
easat-9171	186	48	in	in	ADP
easat-9171	186	49	additional	additional	ADJ
easat-9171	186	50	assets	asset	NOUN
easat-9171	186	51	,	,	PUNCT
easat-9171	186	52	it	it	PRON
easat-9171	186	53	will	will	AUX
easat-9171	186	54	have	have	VERB
easat-9171	186	55	a	a	DET
easat-9171	186	56	negative	negative	ADJ
easat-9171	186	57	impact	impact	NOUN
easat-9171	186	58	on	on	ADP
easat-9171	186	59	the	the	DET
easat-9171	186	60	profitability	profitability	NOUN
easat-9171	186	61	of	of	ADP
easat-9171	186	62	the	the	DET
easat-9171	186	63	following	following	ADJ
easat-9171	186	64	year	year	NOUN
easat-9171	186	65	,	,	PUNCT
easat-9171	186	66	due	due	ADP
easat-9171	186	67	to	to	ADP
easat-9171	186	68	the	the	DET
easat-9171	186	69	characteristics	characteristic	NOUN
easat-9171	186	70	of	of	ADP
easat-9171	186	71	the	the	DET
easat-9171	186	72	construction	construction	NOUN
easat-9171	186	73	industry	industry	NOUN
easat-9171	186	74	.	.	PUNCT
easat-9171	187	1	however	however	ADV
easat-9171	187	2	,	,	PUNCT
easat-9171	187	3	when	when	SCONJ
easat-9171	187	4	the	the	DET
easat-9171	187	5	enterprise	enterprise	NOUN
easat-9171	187	6	's	's	PART
easat-9171	187	7	products	product	NOUN
easat-9171	187	8	and	and	CCONJ
easat-9171	187	9	construction	construction	NOUN
easat-9171	187	10	projects	project	NOUN
easat-9171	187	11	are	be	AUX
easat-9171	187	12	completed	complete	VERB
easat-9171	187	13	,	,	PUNCT
easat-9171	187	14	they	they	PRON
easat-9171	187	15	will	will	AUX
easat-9171	187	16	bring	bring	VERB
easat-9171	187	17	high	high	ADJ
easat-9171	187	18	profits	profit	NOUN
easat-9171	187	19	to	to	ADP
easat-9171	187	20	the	the	DET
easat-9171	187	21	enterprise	enterprise	NOUN
easat-9171	187	22	.	.	PUNCT
easat-9171	188	1	on	on	ADP
easat-9171	188	2	the	the	DET
easat-9171	188	3	other	other	ADJ
easat-9171	188	4	hand	hand	NOUN
easat-9171	188	5	,	,	PUNCT
easat-9171	188	6	the	the	DET
easat-9171	188	7	growth	growth	NOUN
easat-9171	188	8	rate	rate	NOUN
easat-9171	188	9	of	of	ADP
easat-9171	188	10	assets	asset	NOUN
easat-9171	188	11	has	have	VERB
easat-9171	188	12	a	a	DET
easat-9171	188	13	positive	positive	ADJ
easat-9171	188	14	impact	impact	NOUN
easat-9171	188	15	on	on	ADP
easat-9171	188	16	profitability	profitability	NOUN
easat-9171	188	17	.	.	PUNCT
easat-9171	189	1	this	this	PRON
easat-9171	189	2	means	mean	VERB
easat-9171	189	3	that	that	SCONJ
easat-9171	189	4	in	in	ADP
easat-9171	189	5	analyzing	analyze	VERB
easat-9171	189	6	the	the	DET
easat-9171	189	7	impact	impact	NOUN
easat-9171	189	8	of	of	ADP
easat-9171	189	9	asset	asset	NOUN
easat-9171	189	10	investment	investment	NOUN
easat-9171	189	11	on	on	ADP
easat-9171	189	12	profits	profit	NOUN
easat-9171	189	13	,	,	PUNCT
easat-9171	189	14	it	it	PRON
easat-9171	189	15	is	be	AUX
easat-9171	189	16	necessary	necessary	ADJ
easat-9171	189	17	to	to	PART
easat-9171	189	18	take	take	VERB
easat-9171	189	19	into	into	ADP
easat-9171	189	20	account	account	NOUN
easat-9171	189	21	the	the	DET
easat-9171	189	22	delay	delay	NOUN
easat-9171	189	23	impact	impact	NOUN
easat-9171	189	24	of	of	ADP
easat-9171	189	25	about	about	ADV
easat-9171	189	26	1	1	NUM
easat-9171	189	27	year	year	NOUN
easat-9171	189	28	or	or	CCONJ
easat-9171	189	29	more	more	ADJ
easat-9171	189	30	and	and	CCONJ
easat-9171	189	31	integrate	integrate	VERB
easat-9171	189	32	this	this	DET
easat-9171	189	33	delay	delay	NOUN
easat-9171	189	34	into	into	ADP
easat-9171	189	35	the	the	DET
easat-9171	189	36	impact	impact	NOUN
easat-9171	189	37	analysis	analysis	NOUN
easat-9171	189	38	model	model	NOUN
easat-9171	189	39	.	.	PUNCT
easat-9171	190	1	in	in	ADP
easat-9171	190	2	terms	term	NOUN
easat-9171	190	3	of	of	ADP
easat-9171	190	4	corporate	corporate	ADJ
easat-9171	190	5	financial	financial	ADJ
easat-9171	190	6	planning	planning	NOUN
easat-9171	190	7	,	,	PUNCT
easat-9171	190	8	the	the	DET
easat-9171	190	9	existence	existence	NOUN
easat-9171	190	10	of	of	ADP
easat-9171	190	11	this	this	DET
easat-9171	190	12	delay	delay	NOUN
easat-9171	190	13	also	also	ADV
easat-9171	190	14	implies	imply	VERB
easat-9171	190	15	that	that	SCONJ
easat-9171	190	16	if	if	SCONJ
easat-9171	190	17	an	an	DET
easat-9171	190	18	enterprise	enterprise	NOUN
easat-9171	190	19	plans	plan	VERB
easat-9171	190	20	to	to	PART
easat-9171	190	21	improve	improve	VERB
easat-9171	190	22	future	future	ADJ
easat-9171	190	23	profits	profit	NOUN
easat-9171	190	24	based	base	VERB
easat-9171	190	25	on	on	ADP
easat-9171	190	26	increased	increase	VERB
easat-9171	190	27	asset	asset	NOUN
easat-9171	190	28	investment	investment	NOUN
easat-9171	190	29	,	,	PUNCT
easat-9171	190	30	it	it	PRON
easat-9171	190	31	is	be	AUX
easat-9171	190	32	necessary	necessary	ADJ
easat-9171	190	33	to	to	PART
easat-9171	190	34	plan	plan	VERB
easat-9171	190	35	and	and	CCONJ
easat-9171	190	36	make	make	VERB
easat-9171	190	37	investments	investment	NOUN
easat-9171	190	38	several	several	ADJ
easat-9171	190	39	years	year	NOUN
easat-9171	190	40	in	in	ADP
easat-9171	190	41	advance	advance	NOUN
easat-9171	190	42	and	and	CCONJ
easat-9171	190	43	monitor	monitor	VERB
easat-9171	190	44	the	the	DET
easat-9171	190	45	corresponding	corresponding	ADJ
easat-9171	190	46	consequences	consequence	NOUN
easat-9171	190	47	over	over	ADP
easat-9171	190	48	a	a	DET
easat-9171	190	49	period	period	NOUN
easat-9171	190	50	of	of	ADP
easat-9171	190	51	several	several	ADJ
easat-9171	190	52	years	year	NOUN
easat-9171	190	53	.	.	PUNCT
easat-9171	191	1	5.2	5.2	NUM
easat-9171	191	2	.	.	PUNCT
easat-9171	192	1	ensure	ensure	VERB
easat-9171	192	2	net	net	ADJ
easat-9171	192	3	working	work	VERB
easat-9171	192	4	capital	capital	NOUN
easat-9171	192	5	to	to	PART
easat-9171	192	6	ensure	ensure	VERB
easat-9171	192	7	a	a	DET
easat-9171	192	8	regular	regular	ADJ
easat-9171	192	9	source	source	NOUN
easat-9171	192	10	of	of	ADP
easat-9171	192	11	working	working	NOUN
easat-9171	192	12	capital	capital	NOUN
easat-9171	192	13	,	,	PUNCT
easat-9171	192	14	businesses	business	NOUN
easat-9171	192	15	need	need	VERB
easat-9171	192	16	to	to	PART
easat-9171	192	17	focus	focus	VERB
easat-9171	192	18	on	on	ADP
easat-9171	192	19	accurately	accurately	ADV
easat-9171	192	20	determining	determine	VERB
easat-9171	192	21	capital	capital	NOUN
easat-9171	192	22	needs	need	NOUN
easat-9171	192	23	,	,	PUNCT
easat-9171	192	24	effectively	effectively	ADV
easat-9171	192	25	managing	manage	VERB
easat-9171	192	26	receivables	receivable	NOUN
easat-9171	192	27	,	,	PUNCT
easat-9171	192	28	inventories	inventory	NOUN
easat-9171	192	29	and	and	CCONJ
easat-9171	192	30	cash	cash	NOUN
easat-9171	192	31	flows	flow	NOUN
easat-9171	192	32	,	,	PUNCT
easat-9171	192	33	and	and	CCONJ
easat-9171	192	34	building	build	VERB
easat-9171	192	35	risk	risk	NOUN
easat-9171	192	36	prevention	prevention	NOUN
easat-9171	192	37	measures	measure	NOUN
easat-9171	192	38	.	.	PUNCT
easat-9171	193	1	although	although	SCONJ
easat-9171	193	2	ensuring	ensure	VERB
easat-9171	193	3	a	a	DET
easat-9171	193	4	regular	regular	ADJ
easat-9171	193	5	source	source	NOUN
easat-9171	193	6	of	of	ADP
easat-9171	193	7	working	work	VERB
easat-9171	193	8	capital	capital	NOUN
easat-9171	193	9	will	will	AUX
easat-9171	193	10	require	require	VERB
easat-9171	193	11	higher	high	ADJ
easat-9171	193	12	financial	financial	ADJ
easat-9171	193	13	costs	cost	NOUN
easat-9171	193	14	,	,	PUNCT
easat-9171	193	15	this	this	PRON
easat-9171	193	16	is	be	AUX
easat-9171	193	17	necessary	necessary	ADJ
easat-9171	193	18	to	to	PART
easat-9171	193	19	maintain	maintain	VERB
easat-9171	193	20	the	the	DET
easat-9171	193	21	profitability	profitability	NOUN
easat-9171	193	22	of	of	ADP
easat-9171	193	23	the	the	DET
easat-9171	193	24	business	business	NOUN
easat-9171	193	25	in	in	ADP
easat-9171	193	26	the	the	DET
easat-9171	193	27	future	future	NOUN
easat-9171	193	28	.	.	PUNCT
easat-9171	194	1	5.3	5.3	NUM
easat-9171	194	2	.	.	X
easat-9171	194	3	perfecting	perfect	VERB
easat-9171	194	4	dividend	dividend	NOUN
easat-9171	194	5	policy	policy	NOUN
easat-9171	194	6	enterprises	enterprise	NOUN
easat-9171	194	7	need	need	VERB
easat-9171	194	8	to	to	PART
easat-9171	194	9	develop	develop	VERB
easat-9171	194	10	a	a	DET
easat-9171	194	11	dividend	dividend	NOUN
easat-9171	194	12	policy	policy	NOUN
easat-9171	194	13	that	that	PRON
easat-9171	194	14	is	be	AUX
easat-9171	194	15	consistent	consistent	ADJ
easat-9171	194	16	with	with	ADP
easat-9171	194	17	their	their	PRON
easat-9171	194	18	profit	profit	NOUN
easat-9171	194	19	goals	goal	NOUN
easat-9171	194	20	.	.	PUNCT
easat-9171	195	1	if	if	SCONJ
easat-9171	195	2	the	the	DET
easat-9171	195	3	enterprise	enterprise	NOUN
easat-9171	195	4	focuses	focus	VERB
easat-9171	195	5	on	on	ADP
easat-9171	195	6	profit	profit	NOUN
easat-9171	195	7	growth	growth	NOUN
easat-9171	195	8	in	in	ADP
easat-9171	195	9	the	the	DET
easat-9171	195	10	coming	come	VERB
easat-9171	195	11	year	year	NOUN
easat-9171	195	12	,	,	PUNCT
easat-9171	195	13	it	it	PRON
easat-9171	195	14	should	should	AUX
easat-9171	195	15	not	not	PART
easat-9171	195	16	pay	pay	VERB
easat-9171	195	17	too	too	ADV
easat-9171	195	18	much	much	ADJ
easat-9171	195	19	in	in	ADP
easat-9171	195	20	dividends	dividend	NOUN
easat-9171	195	21	because	because	SCONJ
easat-9171	195	22	that	that	PRON
easat-9171	195	23	will	will	AUX
easat-9171	195	24	reduce	reduce	VERB
easat-9171	195	25	the	the	DET
easat-9171	195	26	enterprise	enterprise	NOUN
easat-9171	195	27	's	's	PART
easat-9171	195	28	internal	internal	ADJ
easat-9171	195	29	capital	capital	NOUN
easat-9171	195	30	and	and	CCONJ
easat-9171	195	31	make	make	VERB
easat-9171	195	32	it	it	PRON
easat-9171	195	33	more	more	ADV
easat-9171	195	34	dependent	dependent	ADJ
easat-9171	195	35	on	on	ADP
easat-9171	195	36	external	external	ADJ
easat-9171	195	37	capital	capital	NOUN
easat-9171	195	38	,	,	PUNCT
easat-9171	195	39	issuing	issue	VERB
easat-9171	195	40	more	more	ADJ
easat-9171	195	41	shares	share	NOUN
easat-9171	195	42	will	will	AUX
easat-9171	195	43	lead	lead	VERB
easat-9171	195	44	to	to	ADP
easat-9171	195	45	an	an	DET
easat-9171	195	46	increase	increase	NOUN
easat-9171	195	47	in	in	ADP
easat-9171	195	48	the	the	DET
easat-9171	195	49	cost	cost	NOUN
easat-9171	195	50	of	of	ADP
easat-9171	195	51	capital	capital	NOUN
easat-9171	195	52	in	in	ADP
easat-9171	195	53	the	the	DET
easat-9171	195	54	next	next	ADJ
easat-9171	195	55	period	period	NOUN
easat-9171	195	56	.	.	PUNCT
easat-9171	196	1	in	in	ADP
easat-9171	196	2	other	other	ADJ
easat-9171	196	3	words	word	NOUN
easat-9171	196	4	,	,	PUNCT
easat-9171	196	5	retaining	retain	VERB
easat-9171	196	6	more	more	ADJ
easat-9171	196	7	profits	profit	NOUN
easat-9171	196	8	will	will	AUX
easat-9171	196	9	help	help	VERB
easat-9171	196	10	the	the	DET
easat-9171	196	11	enterprise	enterprise	NOUN
easat-9171	196	12	take	take	VERB
easat-9171	196	13	advantage	advantage	NOUN
easat-9171	196	14	of	of	ADP
easat-9171	196	15	the	the	DET
easat-9171	196	16	benefits	benefit	NOUN
easat-9171	196	17	from	from	ADP
easat-9171	196	18	this	this	DET
easat-9171	196	19	self	self	NOUN
easat-9171	196	20	-	-	PUNCT
easat-9171	196	21	generated	generate	VERB
easat-9171	196	22	capital	capital	NOUN
easat-9171	196	23	,	,	PUNCT
easat-9171	196	24	reduce	reduce	VERB
easat-9171	196	25	the	the	DET
easat-9171	196	26	cost	cost	NOUN
easat-9171	196	27	of	of	ADP
easat-9171	196	28	capital	capital	NOUN
easat-9171	196	29	and	and	CCONJ
easat-9171	196	30	ensure	ensure	VERB
easat-9171	196	31	the	the	DET
easat-9171	196	32	profit	profit	NOUN
easat-9171	196	33	of	of	ADP
easat-9171	196	34	the	the	DET
easat-9171	196	35	next	next	ADJ
easat-9171	196	36	period	period	NOUN
easat-9171	196	37	.	.	PUNCT
easat-9171	197	1	this	this	PRON
easat-9171	197	2	is	be	AUX
easat-9171	197	3	especially	especially	ADV
easat-9171	197	4	necessary	necessary	ADJ
easat-9171	197	5	for	for	ADP
easat-9171	197	6	enterprises	enterprise	NOUN
easat-9171	197	7	whose	whose	DET
easat-9171	197	8	profits	profit	NOUN
easat-9171	197	9	have	have	AUX
easat-9171	197	10	dropped	drop	VERB
easat-9171	197	11	recently	recently	ADV
easat-9171	197	12	and	and	CCONJ
easat-9171	197	13	are	be	AUX
easat-9171	197	14	expected	expect	VERB
easat-9171	197	15	to	to	PART
easat-9171	197	16	face	face	VERB
easat-9171	197	17	many	many	ADJ
easat-9171	197	18	difficulties	difficulty	NOUN
easat-9171	197	19	in	in	ADP
easat-9171	197	20	the	the	DET
easat-9171	197	21	coming	come	VERB
easat-9171	197	22	period	period	NOUN
easat-9171	197	23	.	.	PUNCT
easat-9171	198	1	essentially	essentially	ADV
easat-9171	198	2	,	,	PUNCT
easat-9171	198	3	these	these	DET
easat-9171	198	4	businesses	business	NOUN
easat-9171	198	5	should	should	AUX
easat-9171	198	6	prioritize	prioritize	VERB
easat-9171	198	7	a	a	DET
easat-9171	198	8	passive	passive	ADJ
easat-9171	198	9	retained	retain	VERB
easat-9171	198	10	earnings	earning	NOUN
easat-9171	198	11	policy	policy	NOUN
easat-9171	198	12	,	,	PUNCT
easat-9171	198	13	whereby	whereby	SCONJ
easat-9171	198	14	the	the	DET
easat-9171	198	15	required	require	VERB
easat-9171	198	16	retained	retain	VERB
easat-9171	198	17	earnings	earning	NOUN
easat-9171	198	18	size	size	NOUN
easat-9171	198	19	is	be	AUX
easat-9171	198	20	determined	determine	VERB
easat-9171	198	21	in	in	ADP
easat-9171	198	22	advance	advance	NOUN
easat-9171	198	23	based	base	VERB
easat-9171	198	24	on	on	ADP
easat-9171	198	25	the	the	DET
easat-9171	198	26	investment	investment	NOUN
easat-9171	198	27	needs	need	NOUN
easat-9171	198	28	and	and	CCONJ
easat-9171	198	29	target	target	VERB
easat-9171	198	30	capital	capital	NOUN
easat-9171	198	31	structure	structure	NOUN
easat-9171	198	32	of	of	ADP
easat-9171	198	33	the	the	DET
easat-9171	198	34	next	next	ADJ
easat-9171	198	35	period	period	NOUN
easat-9171	198	36	,	,	PUNCT
easat-9171	198	37	and	and	CCONJ
easat-9171	198	38	then	then	ADV
easat-9171	198	39	the	the	DET
easat-9171	198	40	dividend	dividend	NOUN
easat-9171	198	41	size	size	NOUN
easat-9171	198	42	that	that	PRON
easat-9171	198	43	can	can	AUX
easat-9171	198	44	be	be	AUX
easat-9171	198	45	paid	pay	VERB
easat-9171	198	46	in	in	ADP
easat-9171	198	47	the	the	DET
easat-9171	198	48	period	period	NOUN
easat-9171	198	49	is	be	AUX
easat-9171	198	50	determined	determine	VERB
easat-9171	198	51	based	base	VERB
easat-9171	198	52	on	on	ADP
easat-9171	198	53	the	the	DET
easat-9171	198	54	difference	difference	NOUN
easat-9171	198	55	between	between	ADP
easat-9171	198	56	after	after	ADP
easat-9171	198	57	-	-	PUNCT
easat-9171	198	58	tax	tax	NOUN
easat-9171	198	59	profit	profit	NOUN
easat-9171	198	60	and	and	CCONJ
easat-9171	198	61	the	the	DET
easat-9171	198	62	above	above	ADJ
easat-9171	198	63	retained	retain	VERB
easat-9171	198	64	earnings	earning	NOUN
easat-9171	198	65	needs	need	NOUN
easat-9171	198	66	.	.	PUNCT
easat-9171	199	1	transparency	transparency	NOUN
easat-9171	199	2	:	:	PUNCT
easat-9171	199	3	the	the	DET
easat-9171	199	4	authors	author	NOUN
easat-9171	199	5	confirm	confirm	VERB
easat-9171	199	6	that	that	SCONJ
easat-9171	199	7	the	the	DET
easat-9171	199	8	manuscript	manuscript	NOUN
easat-9171	199	9	is	be	AUX
easat-9171	199	10	an	an	DET
easat-9171	199	11	honest	honest	ADJ
easat-9171	199	12	,	,	PUNCT
easat-9171	199	13	accurate	accurate	ADJ
easat-9171	199	14	,	,	PUNCT
easat-9171	199	15	and	and	CCONJ
easat-9171	199	16	transparent	transparent	ADJ
easat-9171	199	17	account	account	NOUN
easat-9171	199	18	of	of	ADP
easat-9171	199	19	the	the	DET
easat-9171	199	20	study	study	NOUN
easat-9171	199	21	;	;	PUNCT
easat-9171	199	22	that	that	SCONJ
easat-9171	199	23	no	no	DET
easat-9171	199	24	vital	vital	ADJ
easat-9171	199	25	features	feature	NOUN
easat-9171	199	26	of	of	ADP
easat-9171	199	27	the	the	DET
easat-9171	199	28	study	study	NOUN
easat-9171	199	29	have	have	AUX
easat-9171	199	30	been	be	AUX
easat-9171	199	31	omitted	omit	VERB
easat-9171	199	32	;	;	PUNCT
easat-9171	199	33	and	and	CCONJ
easat-9171	199	34	that	that	SCONJ
easat-9171	199	35	any	any	DET
easat-9171	199	36	discrepancies	discrepancy	NOUN
easat-9171	199	37	from	from	ADP
easat-9171	199	38	the	the	DET
easat-9171	199	39	study	study	NOUN
easat-9171	199	40	as	as	SCONJ
easat-9171	199	41	planned	plan	VERB
easat-9171	199	42	have	have	AUX
easat-9171	199	43	been	be	AUX
easat-9171	199	44	explained	explain	VERB
easat-9171	199	45	.	.	PUNCT
easat-9171	200	1	this	this	DET
easat-9171	200	2	study	study	NOUN
easat-9171	200	3	followed	follow	VERB
easat-9171	200	4	all	all	DET
easat-9171	200	5	ethical	ethical	ADJ
easat-9171	200	6	practices	practice	NOUN
easat-9171	200	7	during	during	ADP
easat-9171	200	8	writing	writing	NOUN
easat-9171	200	9	.	.	PUNCT
easat-9171	201	1	copyright	copyright	NOUN
easat-9171	201	2	:	:	PUNCT
easat-9171	201	3	©	©	PROPN
easat-9171	201	4	2025	2025	NUM
easat-9171	201	5	by	by	ADP
easat-9171	201	6	the	the	DET
easat-9171	201	7	authors	author	NOUN
easat-9171	201	8	.	.	PUNCT
easat-9171	202	1	this	this	DET
easat-9171	202	2	open	open	ADJ
easat-9171	202	3	-	-	PUNCT
easat-9171	202	4	access	access	NOUN
easat-9171	202	5	article	article	NOUN
easat-9171	202	6	is	be	AUX
easat-9171	202	7	distributed	distribute	VERB
easat-9171	202	8	under	under	ADP
easat-9171	202	9	the	the	DET
easat-9171	202	10	terms	term	NOUN
easat-9171	202	11	and	and	CCONJ
easat-9171	202	12	conditions	condition	NOUN
easat-9171	202	13	of	of	ADP
easat-9171	202	14	the	the	DET
easat-9171	202	15	creative	creative	ADJ
easat-9171	202	16	commons	common	NOUN
easat-9171	202	17	attribution	attribution	NOUN
easat-9171	202	18	(	(	PUNCT
easat-9171	202	19	cc	cc	NOUN
easat-9171	202	20	by	by	ADP
easat-9171	202	21	)	)	PUNCT
easat-9171	202	22	license	license	NOUN
easat-9171	202	23	(	(	PUNCT
easat-9171	202	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-9171	202	25	)	)	PUNCT
easat-9171	202	26	.	.	PUNCT
easat-9171	203	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-9171	203	2	2339	2339	NUM
easat-9171	203	3	edelweiss	edelweiss	PROPN
easat-9171	203	4	applied	apply	VERB
easat-9171	203	5	science	science	NOUN
easat-9171	203	6	and	and	CCONJ
easat-9171	203	7	technology	technology	NOUN
easat-9171	203	8	issn	issn	PROPN
easat-9171	203	9	:	:	PUNCT
easat-9171	203	10	2576	2576	NUM
easat-9171	203	11	-	-	SYM
easat-9171	203	12	8484	8484	NUM
easat-9171	203	13	vol	vol	NOUN
easat-9171	203	14	.	.	PROPN
easat-9171	204	1	9	9	NUM
easat-9171	204	2	,	,	PUNCT
easat-9171	204	3	no	no	INTJ
easat-9171	204	4	.	.	NOUN
easat-9171	204	5	7	7	NUM
easat-9171	204	6	:	:	SYM
easat-9171	204	7	2331	2331	NUM
easat-9171	204	8	-	-	SYM
easat-9171	204	9	2339	2339	NUM
easat-9171	204	10	,	,	PUNCT
easat-9171	204	11	2025	2025	NUM
easat-9171	204	12	doi	doi	NOUN
easat-9171	204	13	:	:	PUNCT
easat-9171	204	14	10.55214/2576	10.55214/2576	NUM
easat-9171	204	15	-	-	PUNCT
easat-9171	204	16	8484.v9i7.9171	8484.v9i7.9171	NUM
easat-9171	204	17	©	©	PROPN
easat-9171	204	18	2025	2025	NUM
easat-9171	204	19	by	by	ADP
easat-9171	204	20	the	the	DET
easat-9171	204	21	authors	author	NOUN
easat-9171	204	22	;	;	PUNCT
easat-9171	204	23	licensee	licensee	PROPN
easat-9171	204	24	learning	learn	VERB
easat-9171	204	25	gate	gate	NOUN
easat-9171	204	26	references	reference	NOUN
easat-9171	204	27	[	[	X
easat-9171	204	28	1	1	NUM
easat-9171	204	29	]	]	PUNCT
easat-9171	204	30	p.	p.	NOUN
easat-9171	204	31	a.	a.	NOUN
easat-9171	204	32	phillips	phillips	PROPN
easat-9171	204	33	and	and	CCONJ
easat-9171	204	34	m.	m.	NOUN
easat-9171	204	35	a.	a.	PROPN
easat-9171	204	36	sipahioglu	sipahioglu	PROPN
easat-9171	204	37	,	,	PUNCT
easat-9171	204	38	"	"	PUNCT
easat-9171	204	39	performance	performance	NOUN
easat-9171	204	40	implications	implication	NOUN
easat-9171	204	41	of	of	ADP
easat-9171	204	42	capital	capital	NOUN
easat-9171	204	43	structure	structure	NOUN
easat-9171	204	44	:	:	PUNCT
easat-9171	204	45	evidence	evidence	NOUN
easat-9171	204	46	from	from	ADP
easat-9171	204	47	quoted	quote	VERB
easat-9171	204	48	uk	uk	PROPN
easat-9171	204	49	organisations	organisation	NOUN
easat-9171	204	50	with	with	ADP
easat-9171	204	51	hotel	hotel	NOUN
easat-9171	204	52	interests	interest	NOUN
easat-9171	204	53	,	,	PUNCT
easat-9171	204	54	"	"	PUNCT
easat-9171	204	55	the	the	DET
easat-9171	204	56	service	service	NOUN
easat-9171	204	57	industries	industry	NOUN
easat-9171	204	58	journal	journal	NOUN
easat-9171	204	59	,	,	PUNCT
easat-9171	204	60	vol	vol	NOUN
easat-9171	204	61	.	.	PROPN
easat-9171	205	1	24	24	NUM
easat-9171	205	2	,	,	PUNCT
easat-9171	205	3	no	no	INTJ
easat-9171	205	4	.	.	NOUN
easat-9171	205	5	5	5	NUM
easat-9171	205	6	,	,	PUNCT
easat-9171	205	7	pp	pp	ADJ
easat-9171	205	8	.	.	PUNCT
easat-9171	206	1	31	31	NUM
easat-9171	206	2	-	-	SYM
easat-9171	206	3	51	51	NUM
easat-9171	206	4	,	,	PUNCT
easat-9171	206	5	2004	2004	NUM
easat-9171	206	6	.	.	PUNCT
easat-9171	207	1	https://doi.org/10.1080/0264206042000276829	https://doi.org/10.1080/0264206042000276829	X
easat-9171	208	1	[	[	X
easat-9171	208	2	2	2	X
easat-9171	208	3	]	]	X
easat-9171	208	4	r.	r.	PROPN
easat-9171	208	5	zeitun	zeitun	PROPN
easat-9171	208	6	and	and	CCONJ
easat-9171	208	7	g.	g.	PROPN
easat-9171	208	8	g.	g.	PROPN
easat-9171	208	9	tian	tian	PROPN
easat-9171	208	10	,	,	PUNCT
easat-9171	208	11	"	"	PUNCT
easat-9171	208	12	capital	capital	NOUN
easat-9171	208	13	structure	structure	NOUN
easat-9171	208	14	and	and	CCONJ
easat-9171	208	15	corporate	corporate	ADJ
easat-9171	208	16	performance	performance	NOUN
easat-9171	208	17	:	:	PUNCT
easat-9171	208	18	evidence	evidence	NOUN
easat-9171	208	19	from	from	ADP
easat-9171	208	20	jordan	jordan	PROPN
easat-9171	208	21	,	,	PUNCT
easat-9171	208	22	"	"	PUNCT
easat-9171	208	23	australasian	australasian	ADJ
easat-9171	208	24	accounting	accounting	NOUN
easat-9171	208	25	business	business	PROPN
easat-9171	208	26	&	&	CCONJ
easat-9171	208	27	finance	finance	PROPN
easat-9171	208	28	journal	journal	NOUN
easat-9171	208	29	,	,	PUNCT
easat-9171	208	30	forthcoming	forthcoming	ADJ
easat-9171	208	31	,	,	PUNCT
easat-9171	208	32	vol	vol	NOUN
easat-9171	208	33	.	.	PROPN
easat-9171	208	34	1	1	NUM
easat-9171	208	35	,	,	PUNCT
easat-9171	208	36	no	no	INTJ
easat-9171	208	37	.	.	NOUN
easat-9171	208	38	4	4	NUM
easat-9171	208	39	,	,	PUNCT
easat-9171	208	40	pp	pp	ADJ
easat-9171	208	41	.	.	PUNCT
easat-9171	209	1	40–61	40–61	NUM
easat-9171	209	2	,	,	PUNCT
easat-9171	209	3	2014	2014	NUM
easat-9171	209	4	.	.	PUNCT
easat-9171	210	1	[	[	X
easat-9171	210	2	3	3	X
easat-9171	210	3	]	]	PUNCT
easat-9171	210	4	p.	p.	NOUN
easat-9171	210	5	jiraporn	jiraporn	NOUN
easat-9171	210	6	and	and	CCONJ
easat-9171	210	7	y.	y.	PROPN
easat-9171	210	8	liu	liu	PROPN
easat-9171	210	9	,	,	PUNCT
easat-9171	210	10	"	"	PUNCT
easat-9171	210	11	capital	capital	NOUN
easat-9171	210	12	structure	structure	NOUN
easat-9171	210	13	,	,	PUNCT
easat-9171	210	14	staggered	staggered	ADJ
easat-9171	210	15	boards	board	NOUN
easat-9171	210	16	,	,	PUNCT
easat-9171	210	17	and	and	CCONJ
easat-9171	210	18	firm	firm	ADJ
easat-9171	210	19	value	value	NOUN
easat-9171	210	20	,	,	PUNCT
easat-9171	210	21	"	"	PUNCT
easat-9171	210	22	financial	financial	ADJ
easat-9171	210	23	analysts	analyst	NOUN
easat-9171	210	24	journal	journal	NOUN
easat-9171	210	25	,	,	PUNCT
easat-9171	210	26	vol	vol	NOUN
easat-9171	210	27	.	.	PROPN
easat-9171	210	28	64	64	NUM
easat-9171	210	29	,	,	PUNCT
easat-9171	210	30	no	no	INTJ
easat-9171	210	31	.	.	NOUN
easat-9171	210	32	1	1	NUM
easat-9171	210	33	,	,	PUNCT
easat-9171	210	34	pp	pp	ADJ
easat-9171	210	35	.	.	PUNCT
easat-9171	210	36	49	49	NUM
easat-9171	210	37	-	-	SYM
easat-9171	210	38	60	60	NUM
easat-9171	210	39	,	,	PUNCT
easat-9171	210	40	2008	2008	NUM
easat-9171	210	41	.	.	PUNCT
easat-9171	211	1	[	[	X
easat-9171	211	2	4	4	X
easat-9171	211	3	]	]	X
easat-9171	211	4	j.	j.	PROPN
easat-9171	211	5	abor	abor	PROPN
easat-9171	211	6	,	,	PUNCT
easat-9171	211	7	"	"	PUNCT
easat-9171	211	8	the	the	DET
easat-9171	211	9	effect	effect	NOUN
easat-9171	211	10	of	of	ADP
easat-9171	211	11	capital	capital	NOUN
easat-9171	211	12	structure	structure	NOUN
easat-9171	211	13	on	on	ADP
easat-9171	211	14	profitability	profitability	NOUN
easat-9171	211	15	:	:	PUNCT
easat-9171	211	16	an	an	DET
easat-9171	211	17	empirical	empirical	ADJ
easat-9171	211	18	analysis	analysis	NOUN
easat-9171	211	19	of	of	ADP
easat-9171	211	20	listed	list	VERB
easat-9171	211	21	firms	firm	NOUN
easat-9171	211	22	in	in	ADP
easat-9171	211	23	ghana	ghana	PROPN
easat-9171	211	24	,	,	PUNCT
easat-9171	211	25	"	"	PUNCT
easat-9171	211	26	the	the	DET
easat-9171	211	27	journal	journal	NOUN
easat-9171	211	28	of	of	ADP
easat-9171	211	29	risk	risk	NOUN
easat-9171	211	30	finance	finance	NOUN
easat-9171	211	31	,	,	PUNCT
easat-9171	211	32	vol	vol	NOUN
easat-9171	211	33	.	.	PROPN
easat-9171	211	34	6	6	NUM
easat-9171	211	35	,	,	PUNCT
easat-9171	211	36	no	no	INTJ
easat-9171	211	37	.	.	NOUN
easat-9171	211	38	5	5	NUM
easat-9171	211	39	,	,	PUNCT
easat-9171	211	40	pp	pp	ADJ
easat-9171	211	41	.	.	PUNCT
easat-9171	212	1	438	438	NUM
easat-9171	212	2	-	-	SYM
easat-9171	212	3	445	445	NUM
easat-9171	212	4	,	,	PUNCT
easat-9171	212	5	2005	2005	NUM
easat-9171	212	6	.	.	PUNCT
easat-9171	213	1	https://doi.org/10.1108/15265940510633505	https://doi.org/10.1108/15265940510633505	PUNCT
easat-9171	214	1	[	[	X
easat-9171	214	2	5	5	NUM
easat-9171	214	3	]	]	PUNCT
easat-9171	214	4	y.-s	y.-	NOUN
easat-9171	214	5	.	.	PUNCT
easat-9171	215	1	cheng	cheng	PROPN
easat-9171	215	2	,	,	PUNCT
easat-9171	215	3	y.-p	y.-p	PROPN
easat-9171	215	4	.	.	PUNCT
easat-9171	216	1	liu	liu	PROPN
easat-9171	216	2	,	,	PUNCT
easat-9171	216	3	and	and	CCONJ
easat-9171	216	4	c.-y	c.-y	NOUN
easat-9171	216	5	.	.	PUNCT
easat-9171	217	1	chien	chien	PROPN
easat-9171	217	2	,	,	PUNCT
easat-9171	217	3	"	"	PUNCT
easat-9171	217	4	capital	capital	NOUN
easat-9171	217	5	structure	structure	NOUN
easat-9171	217	6	and	and	CCONJ
easat-9171	217	7	firm	firm	ADJ
easat-9171	217	8	value	value	NOUN
easat-9171	217	9	in	in	ADP
easat-9171	217	10	china	china	PROPN
easat-9171	217	11	:	:	PUNCT
easat-9171	217	12	a	a	DET
easat-9171	217	13	panel	panel	NOUN
easat-9171	217	14	threshold	threshold	NOUN
easat-9171	217	15	regression	regression	NOUN
easat-9171	217	16	analysis	analysis	NOUN
easat-9171	217	17	,	,	PUNCT
easat-9171	217	18	"	"	PUNCT
easat-9171	217	19	african	african	ADJ
easat-9171	217	20	journal	journal	NOUN
easat-9171	217	21	of	of	ADP
easat-9171	217	22	business	business	NOUN
easat-9171	217	23	management	management	NOUN
easat-9171	217	24	,	,	PUNCT
easat-9171	217	25	vol	vol	NOUN
easat-9171	217	26	.	.	PROPN
easat-9171	217	27	4	4	NUM
easat-9171	217	28	,	,	PUNCT
easat-9171	217	29	no	no	INTJ
easat-9171	217	30	.	.	NOUN
easat-9171	217	31	12	12	NUM
easat-9171	217	32	,	,	PUNCT
easat-9171	217	33	p.	p.	NOUN
easat-9171	217	34	2500	2500	NUM
easat-9171	217	35	,	,	PUNCT
easat-9171	217	36	2010	2010	NUM
easat-9171	217	37	.	.	PUNCT
easat-9171	218	1	[	[	X
easat-9171	218	2	6	6	NUM
easat-9171	218	3	]	]	PUNCT
easat-9171	218	4	a.	a.	NOUN
easat-9171	218	5	halim	halim	PROPN
easat-9171	218	6	ahmad	ahmad	PROPN
easat-9171	218	7	and	and	CCONJ
easat-9171	218	8	n.	n.	PROPN
easat-9171	218	9	adiana	adiana	PROPN
easat-9171	218	10	hiau	hiau	VERB
easat-9171	218	11	abdullah	abdullah	PROPN
easat-9171	218	12	,	,	PUNCT
easat-9171	218	13	"	"	PUNCT
easat-9171	218	14	investigation	investigation	NOUN
easat-9171	218	15	of	of	ADP
easat-9171	218	16	optimal	optimal	ADJ
easat-9171	218	17	capital	capital	NOUN
easat-9171	218	18	structure	structure	NOUN
easat-9171	218	19	in	in	ADP
easat-9171	218	20	malaysia	malaysia	PROPN
easat-9171	218	21	:	:	PUNCT
easat-9171	218	22	a	a	DET
easat-9171	218	23	panel	panel	NOUN
easat-9171	218	24	threshold	threshold	NOUN
easat-9171	218	25	estimation	estimation	NOUN
easat-9171	218	26	,	,	PUNCT
easat-9171	218	27	"	"	PUNCT
easat-9171	218	28	studies	study	NOUN
easat-9171	218	29	in	in	ADP
easat-9171	218	30	economics	economic	NOUN
easat-9171	218	31	and	and	CCONJ
easat-9171	218	32	finance	finance	NOUN
easat-9171	218	33	,	,	PUNCT
easat-9171	218	34	vol	vol	NOUN
easat-9171	218	35	.	.	PROPN
easat-9171	218	36	30	30	NUM
easat-9171	218	37	,	,	PUNCT
easat-9171	218	38	no	no	INTJ
easat-9171	218	39	.	.	NOUN
easat-9171	218	40	2	2	NUM
easat-9171	218	41	,	,	PUNCT
easat-9171	218	42	pp	pp	ADJ
easat-9171	218	43	.	.	PUNCT
easat-9171	219	1	108	108	NUM
easat-9171	219	2	-	-	SYM
easat-9171	219	3	117	117	NUM
easat-9171	219	4	,	,	PUNCT
easat-9171	219	5	2013	2013	NUM
easat-9171	219	6	.	.	PUNCT
easat-9171	220	1	https://doi.org/10.1108/10867371311325426	https://doi.org/10.1108/10867371311325426	X
easat-9171	221	1	[	[	X
easat-9171	221	2	7	7	X
easat-9171	221	3	]	]	X
easat-9171	221	4	d.	d.	PROPN
easat-9171	221	5	e.	e.	PROPN
easat-9171	221	6	allen	allen	PROPN
easat-9171	221	7	*	*	PUNCT
easat-9171	221	8	and	and	CCONJ
easat-9171	221	9	h.	h.	PROPN
easat-9171	221	10	m.	m.	PROPN
easat-9171	221	11	salim	salim	PROPN
easat-9171	221	12	,	,	PUNCT
easat-9171	221	13	"	"	PUNCT
easat-9171	221	14	forecasting	forecasting	NOUN
easat-9171	221	15	profitability	profitability	NOUN
easat-9171	221	16	and	and	CCONJ
easat-9171	221	17	earnings	earning	NOUN
easat-9171	221	18	:	:	PUNCT
easat-9171	221	19	a	a	DET
easat-9171	221	20	study	study	NOUN
easat-9171	221	21	of	of	ADP
easat-9171	221	22	the	the	DET
easat-9171	221	23	uk	uk	PROPN
easat-9171	221	24	market	market	NOUN
easat-9171	221	25	(	(	PUNCT
easat-9171	221	26	1982–2000	1982–2000	NUM
easat-9171	221	27	)	)	PUNCT
easat-9171	221	28	,	,	PUNCT
easat-9171	221	29	"	"	PUNCT
easat-9171	221	30	applied	apply	VERB
easat-9171	221	31	economics	economic	NOUN
easat-9171	221	32	,	,	PUNCT
easat-9171	221	33	vol	vol	NOUN
easat-9171	221	34	.	.	PROPN
easat-9171	222	1	37	37	NUM
easat-9171	222	2	,	,	PUNCT
easat-9171	222	3	no	no	INTJ
easat-9171	222	4	.	.	NOUN
easat-9171	222	5	17	17	NUM
easat-9171	222	6	,	,	PUNCT
easat-9171	222	7	pp	pp	ADJ
easat-9171	222	8	.	.	PUNCT
easat-9171	223	1	2009	2009	NUM
easat-9171	223	2	-	-	SYM
easat-9171	223	3	2018	2018	NUM
easat-9171	223	4	,	,	PUNCT
easat-9171	223	5	2005	2005	NUM
easat-9171	223	6	.	.	PUNCT
easat-9171	224	1	https://doi.org/10.1080/00036840500244634	https://doi.org/10.1080/00036840500244634	NOUN
easat-9171	225	1	[	[	X
easat-9171	225	2	8	8	NUM
easat-9171	225	3	]	]	PUNCT
easat-9171	225	4	e.	e.	PROPN
easat-9171	225	5	f.	f.	PROPN
easat-9171	225	6	fama	fama	PROPN
easat-9171	225	7	and	and	CCONJ
easat-9171	225	8	k.	k.	PROPN
easat-9171	225	9	r.	r.	PROPN
easat-9171	225	10	french	french	PROPN
easat-9171	225	11	,	,	PUNCT
easat-9171	225	12	"	"	PUNCT
easat-9171	225	13	forecasting	forecasting	NOUN
easat-9171	225	14	profitability	profitability	NOUN
easat-9171	225	15	and	and	CCONJ
easat-9171	225	16	earnings	earning	NOUN
easat-9171	225	17	,	,	PUNCT
easat-9171	225	18	"	"	PUNCT
easat-9171	225	19	the	the	DET
easat-9171	225	20	journal	journal	NOUN
easat-9171	225	21	of	of	ADP
easat-9171	225	22	business	business	NOUN
easat-9171	225	23	,	,	PUNCT
easat-9171	225	24	vol	vol	NOUN
easat-9171	225	25	.	.	PROPN
easat-9171	225	26	73	73	NUM
easat-9171	225	27	,	,	PUNCT
easat-9171	225	28	no	no	INTJ
easat-9171	225	29	.	.	NOUN
easat-9171	225	30	2	2	NUM
easat-9171	225	31	,	,	PUNCT
easat-9171	225	32	pp	pp	ADJ
easat-9171	225	33	.	.	PUNCT
easat-9171	225	34	161175	161175	NUM
easat-9171	225	35	,	,	PUNCT
easat-9171	225	36	2000	2000	NUM
easat-9171	225	37	.	.	PUNCT
easat-9171	226	1	https://doi.org/10.1086/209638	https://doi.org/10.1086/209638	ADJ
easat-9171	226	2	[	[	X
easat-9171	226	3	9	9	NUM
easat-9171	226	4	]	]	SYM
easat-9171	226	5	r.	r.	PROPN
easat-9171	226	6	n.	n.	PROPN
easat-9171	226	7	freeman	freeman	PROPN
easat-9171	226	8	,	,	PUNCT
easat-9171	226	9	j.	j.	PROPN
easat-9171	226	10	a.	a.	PROPN
easat-9171	226	11	ohlson	ohlson	PROPN
easat-9171	226	12	,	,	PUNCT
easat-9171	226	13	and	and	CCONJ
easat-9171	226	14	s.	s.	PROPN
easat-9171	226	15	h.	h.	PROPN
easat-9171	226	16	penman	penman	PROPN
easat-9171	226	17	,	,	PUNCT
easat-9171	226	18	"	"	PUNCT
easat-9171	226	19	book	book	NOUN
easat-9171	226	20	rate	rate	NOUN
easat-9171	226	21	-	-	PUNCT
easat-9171	226	22	of	of	ADP
easat-9171	226	23	-	-	PUNCT
easat-9171	226	24	return	return	NOUN
easat-9171	226	25	and	and	CCONJ
easat-9171	226	26	prediction	prediction	NOUN
easat-9171	226	27	of	of	ADP
easat-9171	226	28	earnings	earning	NOUN
easat-9171	226	29	changes	change	NOUN
easat-9171	226	30	:	:	PUNCT
easat-9171	226	31	an	an	DET
easat-9171	226	32	empirical	empirical	ADJ
easat-9171	226	33	investigation	investigation	NOUN
easat-9171	226	34	,	,	PUNCT
easat-9171	226	35	"	"	PUNCT
easat-9171	226	36	journal	journal	NOUN
easat-9171	226	37	of	of	ADP
easat-9171	226	38	accounting	accounting	NOUN
easat-9171	226	39	research	research	NOUN
easat-9171	226	40	,	,	PUNCT
easat-9171	226	41	vol	vol	NOUN
easat-9171	226	42	.	.	PROPN
easat-9171	226	43	20	20	NUM
easat-9171	226	44	,	,	PUNCT
easat-9171	226	45	no	no	INTJ
easat-9171	226	46	.	.	NOUN
easat-9171	226	47	2	2	NUM
easat-9171	226	48	,	,	PUNCT
easat-9171	226	49	pp	pp	ADJ
easat-9171	226	50	.	.	PUNCT
easat-9171	227	1	639	639	NUM
easat-9171	227	2	-	-	SYM
easat-9171	227	3	653	653	NUM
easat-9171	227	4	,	,	PUNCT
easat-9171	227	5	1982	1982	NUM
easat-9171	227	6	.	.	PUNCT
easat-9171	228	1	https://doi.org/10.2307/2490890	https://doi.org/10.2307/2490890	X
easat-9171	228	2	[	[	X
easat-9171	228	3	10	10	NUM
easat-9171	228	4	]	]	PUNCT
easat-9171	228	5	a.	a.	NOUN
easat-9171	228	6	stierwald	stierwald	PROPN
easat-9171	228	7	,	,	PUNCT
easat-9171	228	8	"	"	PUNCT
easat-9171	228	9	determinants	determinant	NOUN
easat-9171	228	10	of	of	ADP
easat-9171	228	11	firm	firm	ADJ
easat-9171	228	12	profitability	profitability	NOUN
easat-9171	228	13	–	–	PUNCT
easat-9171	228	14	the	the	DET
easat-9171	228	15	effect	effect	NOUN
easat-9171	228	16	of	of	ADP
easat-9171	228	17	productivity	productivity	NOUN
easat-9171	228	18	and	and	CCONJ
easat-9171	228	19	its	its	PRON
easat-9171	228	20	persistence	persistence	NOUN
easat-9171	228	21	.	.	PUNCT
easat-9171	229	1	melbourne	melbourne	PROPN
easat-9171	229	2	institute	institute	PROPN
easat-9171	229	3	of	of	ADP
easat-9171	229	4	applied	apply	VERB
easat-9171	229	5	economic	economic	ADJ
easat-9171	229	6	and	and	CCONJ
easat-9171	229	7	social	social	ADJ
easat-9171	229	8	research	research	NOUN
easat-9171	229	9	,	,	PUNCT
easat-9171	229	10	the	the	DET
easat-9171	229	11	university	university	NOUN
easat-9171	229	12	of	of	ADP
easat-9171	229	13	melbourne	melbourne	PROPN
easat-9171	229	14	,	,	PUNCT
easat-9171	229	15	"	"	PUNCT
easat-9171	229	16	2009	2009	NUM
easat-9171	229	17	.	.	PUNCT
easat-9171	230	1	https://www.academia.edu/8831062/determinants_of_firm_profitability_the_effect_of_productivity_and_its_persi	https://www.academia.edu/8831062/determinants_of_firm_profitability_the_effect_of_productivity_and_its_persi	ADJ
easat-9171	230	2	stence	stence	NOUN
easat-9171	230	3	[	[	X
easat-9171	230	4	11	11	NUM
easat-9171	230	5	]	]	X
easat-9171	230	6	v.	v.	CCONJ
easat-9171	230	7	dickinson	dickinson	PROPN
easat-9171	230	8	and	and	CCONJ
easat-9171	230	9	g.	g.	PROPN
easat-9171	230	10	a.	a.	PROPN
easat-9171	230	11	sommers	sommers	PROPN
easat-9171	230	12	,	,	PUNCT
easat-9171	230	13	"	"	PUNCT
easat-9171	230	14	which	which	DET
easat-9171	230	15	competitive	competitive	ADJ
easat-9171	230	16	efforts	effort	NOUN
easat-9171	230	17	lead	lead	VERB
easat-9171	230	18	to	to	ADP
easat-9171	230	19	future	future	ADJ
easat-9171	230	20	abnormal	abnormal	ADJ
easat-9171	230	21	economic	economic	ADJ
easat-9171	230	22	rents	rent	NOUN
easat-9171	230	23	?	?	PUNCT
easat-9171	231	1	using	use	VERB
easat-9171	231	2	accounting	accounting	NOUN
easat-9171	231	3	ratios	ratio	NOUN
easat-9171	231	4	to	to	PART
easat-9171	231	5	assess	assess	VERB
easat-9171	231	6	competitive	competitive	ADJ
easat-9171	231	7	advantage	advantage	NOUN
easat-9171	231	8	,	,	PUNCT
easat-9171	231	9	"	"	PUNCT
easat-9171	231	10	journal	journal	NOUN
easat-9171	231	11	of	of	ADP
easat-9171	231	12	business	business	NOUN
easat-9171	231	13	finance	finance	PROPN
easat-9171	231	14	&	&	CCONJ
easat-9171	231	15	accounting	accounting	PROPN
easat-9171	231	16	,	,	PUNCT
easat-9171	231	17	vol	vol	NOUN
easat-9171	231	18	.	.	PROPN
easat-9171	231	19	39	39	NUM
easat-9171	231	20	,	,	PUNCT
easat-9171	231	21	no	no	INTJ
easat-9171	231	22	.	.	NOUN
easat-9171	231	23	3	3	NUM
easat-9171	231	24	-	-	SYM
easat-9171	231	25	4	4	NUM
easat-9171	231	26	,	,	PUNCT
easat-9171	231	27	pp	pp	ADJ
easat-9171	231	28	.	.	PUNCT
easat-9171	232	1	360398	360398	NUM
easat-9171	232	2	,	,	PUNCT
easat-9171	232	3	2012	2012	NUM
easat-9171	232	4	.	.	PUNCT
easat-9171	233	1	https://doi.org/10.1111/j.1468-5957.2012.02283.x	https://doi.org/10.1111/j.1468-5957.2012.02283.x	X
easat-9171	234	1	[	[	X
easat-9171	234	2	12	12	NUM
easat-9171	234	3	]	]	PUNCT
easat-9171	234	4	s.	s.	PROPN
easat-9171	234	5	yoo	yoo	PROPN
easat-9171	234	6	and	and	CCONJ
easat-9171	234	7	j.	j.	PROPN
easat-9171	234	8	kim	kim	PROPN
easat-9171	234	9	,	,	PUNCT
easat-9171	234	10	"	"	PUNCT
easat-9171	234	11	the	the	DET
easat-9171	234	12	dynamic	dynamic	ADJ
easat-9171	234	13	relationship	relationship	NOUN
easat-9171	234	14	between	between	ADP
easat-9171	234	15	growth	growth	NOUN
easat-9171	234	16	and	and	CCONJ
easat-9171	234	17	profitability	profitability	NOUN
easat-9171	234	18	under	under	ADP
easat-9171	234	19	long	long	ADJ
easat-9171	234	20	-	-	PUNCT
easat-9171	234	21	term	term	NOUN
easat-9171	234	22	recession	recession	NOUN
easat-9171	234	23	:	:	PUNCT
easat-9171	234	24	the	the	DET
easat-9171	234	25	case	case	NOUN
easat-9171	234	26	of	of	ADP
easat-9171	234	27	korean	korean	ADJ
easat-9171	234	28	construction	construction	NOUN
easat-9171	234	29	companies	company	NOUN
easat-9171	234	30	,	,	PUNCT
easat-9171	234	31	"	"	PUNCT
easat-9171	234	32	sustainability	sustainability	NOUN
easat-9171	234	33	,	,	PUNCT
easat-9171	234	34	vol	vol	NOUN
easat-9171	234	35	.	.	PROPN
easat-9171	234	36	7	7	NUM
easat-9171	234	37	,	,	PUNCT
easat-9171	234	38	no	no	INTJ
easat-9171	234	39	.	.	NOUN
easat-9171	234	40	12	12	NUM
easat-9171	234	41	,	,	PUNCT
easat-9171	234	42	pp	pp	ADJ
easat-9171	234	43	.	.	PUNCT
easat-9171	235	1	15982	15982	NUM
easat-9171	235	2	-	-	SYM
easat-9171	235	3	15998	15998	NUM
easat-9171	235	4	,	,	PUNCT
easat-9171	235	5	2015	2015	NUM
easat-9171	235	6	.	.	PUNCT
easat-9171	236	1	https://doi.org/10.3390/su71215796	https://doi.org/10.3390/su71215796	PRON
easat-9171	237	1	[	[	X
easat-9171	237	2	13	13	NUM
easat-9171	237	3	]	]	PUNCT
easat-9171	237	4	m.	m.	PROPN
easat-9171	237	5	e.	e.	PROPN
easat-9171	237	6	evans	evans	PROPN
easat-9171	237	7	,	,	PUNCT
easat-9171	237	8	k.	k.	PROPN
easat-9171	237	9	njoroge	njoroge	PROPN
easat-9171	237	10	,	,	PUNCT
easat-9171	237	11	and	and	CCONJ
easat-9171	237	12	k.	k.	PROPN
easat-9171	237	13	o.	o.	PROPN
easat-9171	237	14	yong	yong	PROPN
easat-9171	237	15	,	,	PUNCT
easat-9171	237	16	"	"	PUNCT
easat-9171	237	17	an	an	DET
easat-9171	237	18	examination	examination	NOUN
easat-9171	237	19	of	of	ADP
easat-9171	237	20	the	the	DET
easat-9171	237	21	statistical	statistical	ADJ
easat-9171	237	22	significance	significance	NOUN
easat-9171	237	23	and	and	CCONJ
easat-9171	237	24	economic	economic	ADJ
easat-9171	237	25	relevance	relevance	NOUN
easat-9171	237	26	of	of	ADP
easat-9171	237	27	profitability	profitability	NOUN
easat-9171	237	28	and	and	CCONJ
easat-9171	237	29	earnings	earning	NOUN
easat-9171	237	30	forecasts	forecast	NOUN
easat-9171	237	31	from	from	ADP
easat-9171	237	32	models	model	NOUN
easat-9171	237	33	and	and	CCONJ
easat-9171	237	34	analysts	analyst	NOUN
easat-9171	237	35	,	,	PUNCT
easat-9171	237	36	"	"	PUNCT
easat-9171	237	37	contemporary	contemporary	ADJ
easat-9171	237	38	accounting	accounting	NOUN
easat-9171	237	39	research	research	NOUN
easat-9171	237	40	,	,	PUNCT
easat-9171	237	41	vol	vol	NOUN
easat-9171	237	42	.	.	PROPN
easat-9171	237	43	34	34	NUM
easat-9171	237	44	,	,	PUNCT
easat-9171	237	45	no	no	INTJ
easat-9171	237	46	.	.	NOUN
easat-9171	237	47	3	3	NUM
easat-9171	237	48	,	,	PUNCT
easat-9171	237	49	pp	pp	ADJ
easat-9171	237	50	.	.	PUNCT
easat-9171	237	51	1453	1453	NUM
easat-9171	237	52	-	-	SYM
easat-9171	237	53	1488	1488	NUM
easat-9171	237	54	,	,	PUNCT
easat-9171	237	55	2017	2017	NUM
easat-9171	237	56	.	.	PUNCT
easat-9171	238	1	https://doi.org/10.1111/1911-3846.12307	https://doi.org/10.1111/1911-3846.12307	PROPN
easat-9171	239	1	[	[	X
easat-9171	239	2	14	14	NUM
easat-9171	239	3	]	]	PUNCT
easat-9171	239	4	r.	r.	PROPN
easat-9171	239	5	espinosa	espinosa	PROPN
easat-9171	239	6	,	,	PUNCT
easat-9171	239	7	"	"	PUNCT
easat-9171	239	8	financial	financial	ADJ
easat-9171	239	9	constraints	constraint	NOUN
easat-9171	239	10	,	,	PUNCT
easat-9171	239	11	corporate	corporate	ADJ
easat-9171	239	12	investment	investment	NOUN
easat-9171	239	13	and	and	CCONJ
easat-9171	239	14	future	future	ADJ
easat-9171	239	15	profitability	profitability	NOUN
easat-9171	239	16	,	,	PUNCT
easat-9171	239	17	"	"	PUNCT
easat-9171	239	18	doctoral	doctoral	ADJ
easat-9171	239	19	thesis	thesis	NOUN
easat-9171	239	20	,	,	PUNCT
easat-9171	239	21	university	university	PROPN
easat-9171	239	22	of	of	ADP
easat-9171	239	23	california	california	PROPN
easat-9171	239	24	,	,	PUNCT
easat-9171	239	25	berkeley	berkeley	PROPN
easat-9171	239	26	,	,	PUNCT
easat-9171	239	27	usa	usa	PROPN
easat-9171	239	28	,	,	PUNCT
easat-9171	239	29	2015	2015	NUM
easat-9171	239	30	.	.	PUNCT
easat-9171	240	1	[	[	X
easat-9171	240	2	15	15	NUM
easat-9171	240	3	]	]	X
easat-9171	240	4	d.	d.	NOUN
easat-9171	240	5	czarnitzki	czarnitzki	PROPN
easat-9171	240	6	and	and	CCONJ
easat-9171	240	7	k.	k.	PROPN
easat-9171	240	8	kraft	kraft	PROPN
easat-9171	240	9	,	,	PUNCT
easat-9171	240	10	"	"	PUNCT
easat-9171	240	11	on	on	ADP
easat-9171	240	12	the	the	DET
easat-9171	240	13	profitability	profitability	NOUN
easat-9171	240	14	of	of	ADP
easat-9171	240	15	innovative	innovative	ADJ
easat-9171	240	16	assets	asset	NOUN
easat-9171	240	17	,	,	PUNCT
easat-9171	240	18	"	"	PUNCT
easat-9171	240	19	applied	apply	VERB
easat-9171	240	20	economics	economic	NOUN
easat-9171	240	21	,	,	PUNCT
easat-9171	240	22	vol	vol	NOUN
easat-9171	240	23	.	.	PROPN
easat-9171	241	1	42	42	NUM
easat-9171	241	2	,	,	PUNCT
easat-9171	241	3	no	no	INTJ
easat-9171	241	4	.	.	NOUN
easat-9171	241	5	15	15	NUM
easat-9171	241	6	,	,	PUNCT
easat-9171	241	7	pp	pp	ADJ
easat-9171	241	8	.	.	PUNCT
easat-9171	242	1	19411953	19411953	NUM
easat-9171	242	2	,	,	PUNCT
easat-9171	242	3	2010	2010	NUM
easat-9171	242	4	.	.	PUNCT
easat-9171	243	1	https://doi.org/10.1080/00036840701749019	https://doi.org/10.1080/00036840701749019	X
easat-9171	244	1	[	[	X
easat-9171	244	2	16	16	NUM
easat-9171	244	3	]	]	PUNCT
easat-9171	244	4	s.	s.	PROPN
easat-9171	244	5	a.	a.	PROPN
easat-9171	244	6	richardson	richardson	PROPN
easat-9171	244	7	,	,	PUNCT
easat-9171	244	8	r.	r.	PROPN
easat-9171	244	9	g.	g.	PROPN
easat-9171	244	10	sloan	sloan	PROPN
easat-9171	244	11	,	,	PUNCT
easat-9171	244	12	m.	m.	NOUN
easat-9171	244	13	t.	t.	PROPN
easat-9171	244	14	soliman	soliman	PROPN
easat-9171	244	15	,	,	PUNCT
easat-9171	244	16	and	and	CCONJ
easat-9171	244	17	i̇.	i̇.	VERB
easat-9171	244	18	tuna	tuna	NOUN
easat-9171	244	19	,	,	PUNCT
easat-9171	244	20	"	"	PUNCT
easat-9171	244	21	accrual	accrual	ADJ
easat-9171	244	22	reliability	reliability	NOUN
easat-9171	244	23	,	,	PUNCT
easat-9171	244	24	earnings	earning	NOUN
easat-9171	244	25	persistence	persistence	NOUN
easat-9171	244	26	and	and	CCONJ
easat-9171	244	27	stock	stock	NOUN
easat-9171	244	28	prices	price	NOUN
easat-9171	244	29	,	,	PUNCT
easat-9171	244	30	"	"	PUNCT
easat-9171	244	31	journal	journal	NOUN
easat-9171	244	32	of	of	ADP
easat-9171	244	33	accounting	accounting	NOUN
easat-9171	244	34	and	and	CCONJ
easat-9171	244	35	economics	economic	NOUN
easat-9171	244	36	,	,	PUNCT
easat-9171	244	37	vol	vol	NOUN
easat-9171	244	38	.	.	PROPN
easat-9171	244	39	39	39	NUM
easat-9171	244	40	,	,	PUNCT
easat-9171	244	41	no	no	INTJ
easat-9171	244	42	.	.	NOUN
easat-9171	244	43	3	3	NUM
easat-9171	244	44	,	,	PUNCT
easat-9171	244	45	pp	pp	ADJ
easat-9171	244	46	.	.	PUNCT
easat-9171	245	1	437	437	NUM
easat-9171	245	2	-	-	SYM
easat-9171	245	3	485	485	NUM
easat-9171	245	4	,	,	PUNCT
easat-9171	245	5	2005	2005	NUM
easat-9171	245	6	.	.	PUNCT
easat-9171	246	1	https://doi.org/10.1016/j.jacceco.2005.04.005	https://doi.org/10.1016/j.jacceco.2005.04.005	NUM
easat-9171	247	1	[	[	SYM
easat-9171	247	2	17	17	NUM
easat-9171	247	3	]	]	PUNCT
easat-9171	247	4	j.	j.	PROPN
easat-9171	247	5	s.	s.	PROPN
easat-9171	247	6	abarbanell	abarbanell	PROPN
easat-9171	247	7	and	and	CCONJ
easat-9171	247	8	b.	b.	PROPN
easat-9171	247	9	j.	j.	PROPN
easat-9171	247	10	bushee	bushee	PROPN
easat-9171	247	11	,	,	PUNCT
easat-9171	247	12	"	"	PUNCT
easat-9171	247	13	fundamental	fundamental	ADJ
easat-9171	247	14	analysis	analysis	NOUN
easat-9171	247	15	,	,	PUNCT
easat-9171	247	16	future	future	ADJ
easat-9171	247	17	earnings	earning	NOUN
easat-9171	247	18	,	,	PUNCT
easat-9171	247	19	and	and	CCONJ
easat-9171	247	20	stock	stock	NOUN
easat-9171	247	21	prices	price	NOUN
easat-9171	247	22	,	,	PUNCT
easat-9171	247	23	"	"	PUNCT
easat-9171	247	24	journal	journal	NOUN
easat-9171	247	25	of	of	ADP
easat-9171	247	26	accounting	accounting	NOUN
easat-9171	247	27	research	research	NOUN
easat-9171	247	28	,	,	PUNCT
easat-9171	247	29	vol	vol	NOUN
easat-9171	247	30	.	.	PROPN
easat-9171	247	31	35	35	NUM
easat-9171	247	32	,	,	PUNCT
easat-9171	247	33	no	no	INTJ
easat-9171	247	34	.	.	NOUN
easat-9171	247	35	1	1	NUM
easat-9171	247	36	,	,	PUNCT
easat-9171	247	37	pp	pp	ADJ
easat-9171	247	38	.	.	PUNCT
easat-9171	248	1	1	1	NUM
easat-9171	248	2	-	-	SYM
easat-9171	248	3	24	24	NUM
easat-9171	248	4	,	,	PUNCT
easat-9171	248	5	1997	1997	NUM
easat-9171	248	6	.	.	PUNCT
easat-9171	249	1	https://doi.org/10.2307/2491464	https://doi.org/10.2307/2491464	PRON
easat-9171	250	1	[	[	X
easat-9171	250	2	18	18	NUM
easat-9171	250	3	]	]	X
easat-9171	250	4	d.	d.	PROPN
easat-9171	250	5	li	li	PROPN
easat-9171	250	6	,	,	PUNCT
easat-9171	250	7	"	"	PUNCT
easat-9171	250	8	the	the	DET
easat-9171	250	9	implications	implication	NOUN
easat-9171	250	10	of	of	ADP
easat-9171	250	11	capital	capital	NOUN
easat-9171	250	12	investment	investment	NOUN
easat-9171	250	13	for	for	ADP
easat-9171	250	14	future	future	ADJ
easat-9171	250	15	profitability	profitability	NOUN
easat-9171	250	16	and	and	CCONJ
easat-9171	250	17	stock	stock	NOUN
easat-9171	250	18	returns	return	NOUN
easat-9171	250	19	:	:	PUNCT
easat-9171	250	20	an	an	DET
easat-9171	250	21	over	over	ADP
easat-9171	250	22	-	-	PUNCT
easat-9171	250	23	investment	investment	NOUN
easat-9171	250	24	perspective	perspective	NOUN
easat-9171	250	25	,	,	PUNCT
easat-9171	250	26	"	"	PUNCT
easat-9171	250	27	unpublished	unpublished	ADJ
easat-9171	250	28	doctoral	doctoral	ADJ
easat-9171	250	29	dissertation	dissertation	NOUN
easat-9171	250	30	.	.	PUNCT
easat-9171	251	1	university	university	NOUN
easat-9171	251	2	of	of	ADP
easat-9171	251	3	california	california	PROPN
easat-9171	251	4	,	,	PUNCT
easat-9171	251	5	berkeley	berkeley	PROPN
easat-9171	251	6	,	,	PUNCT
easat-9171	251	7	2004	2004	NUM
easat-9171	251	8	.	.	PUNCT
easat-9171	252	1	[	[	X
easat-9171	252	2	19	19	NUM
easat-9171	252	3	]	]	X
easat-9171	252	4	c.	c.	PROPN
easat-9171	252	5	h.	h.	PROPN
easat-9171	252	6	jiang	jiang	PROPN
easat-9171	252	7	,	,	PUNCT
easat-9171	252	8	h.	h.	PROPN
easat-9171	252	9	l.	l.	PROPN
easat-9171	252	10	chen	chen	PROPN
easat-9171	252	11	,	,	PUNCT
easat-9171	252	12	and	and	CCONJ
easat-9171	252	13	y.	y.	PROPN
easat-9171	252	14	s.	s.	PROPN
easat-9171	252	15	huang	huang	PROPN
easat-9171	252	16	,	,	PUNCT
easat-9171	252	17	"	"	PUNCT
easat-9171	252	18	capital	capital	NOUN
easat-9171	252	19	expenditures	expenditure	NOUN
easat-9171	252	20	and	and	CCONJ
easat-9171	252	21	corporate	corporate	ADJ
easat-9171	252	22	earnings	earning	NOUN
easat-9171	252	23	:	:	PUNCT
easat-9171	252	24	evidence	evidence	NOUN
easat-9171	252	25	from	from	ADP
easat-9171	252	26	the	the	DET
easat-9171	252	27	taiwan	taiwan	PROPN
easat-9171	252	28	stock	stock	NOUN
easat-9171	252	29	exchange	exchange	NOUN
easat-9171	252	30	,	,	PUNCT
easat-9171	252	31	"	"	PUNCT
easat-9171	252	32	managerial	managerial	ADJ
easat-9171	252	33	finance	finance	NOUN
easat-9171	252	34	,	,	PUNCT
easat-9171	252	35	vol	vol	NOUN
easat-9171	252	36	.	.	PROPN
easat-9171	252	37	32	32	NUM
easat-9171	252	38	,	,	PUNCT
easat-9171	252	39	no	no	INTJ
easat-9171	252	40	.	.	NOUN
easat-9171	252	41	11	11	NUM
easat-9171	252	42	,	,	PUNCT
easat-9171	252	43	pp	pp	ADJ
easat-9171	252	44	.	.	PUNCT
easat-9171	252	45	853	853	NUM
easat-9171	252	46	-	-	SYM
easat-9171	252	47	861	861	NUM
easat-9171	252	48	,	,	PUNCT
easat-9171	252	49	2006	2006	NUM
easat-9171	252	50	.	.	PUNCT
easat-9171	253	1	https://doi.org/10.1108/03074350610703812	https://doi.org/10.1108/03074350610703812	NOUN
easat-9171	253	2	[	[	X
easat-9171	254	1	20	20	NUM
easat-9171	254	2	]	]	PUNCT
easat-9171	254	3	p.	p.	NOUN
easat-9171	254	4	zhou	zhou	PROPN
easat-9171	254	5	,	,	PUNCT
easat-9171	254	6	"	"	PUNCT
easat-9171	254	7	dividend	dividend	NOUN
easat-9171	254	8	payout	payout	NOUN
easat-9171	254	9	and	and	CCONJ
easat-9171	254	10	future	future	ADJ
easat-9171	254	11	earnings	earning	NOUN
easat-9171	254	12	growth	growth	NOUN
easat-9171	254	13	,	,	PUNCT
easat-9171	254	14	"	"	PUNCT
easat-9171	254	15	financial	financial	ADJ
easat-9171	254	16	analysts	analyst	NOUN
easat-9171	254	17	journal	journal	NOUN
easat-9171	254	18	,	,	PUNCT
easat-9171	254	19	vol	vol	NOUN
easat-9171	254	20	.	.	PROPN
easat-9171	254	21	62	62	NUM
easat-9171	254	22	,	,	PUNCT
easat-9171	254	23	no	no	INTJ
easat-9171	254	24	.	.	NOUN
easat-9171	254	25	3	3	NUM
easat-9171	254	26	,	,	PUNCT
easat-9171	254	27	pp	pp	ADJ
easat-9171	254	28	.	.	PUNCT
easat-9171	255	1	58	58	NUM
easat-9171	255	2	-	-	SYM
easat-9171	255	3	69	69	NUM
easat-9171	255	4	,	,	PUNCT
easat-9171	255	5	2006	2006	NUM
easat-9171	255	6	.	.	PUNCT
easat-9171	256	1	[	[	X
easat-9171	256	2	21	21	NUM
easat-9171	256	3	]	]	X
easat-9171	256	4	h.	h.	PROPN
easat-9171	256	5	deangelo	deangelo	PROPN
easat-9171	256	6	,	,	PUNCT
easat-9171	256	7	l.	l.	PROPN
easat-9171	256	8	deangelo	deangelo	PROPN
easat-9171	256	9	,	,	PUNCT
easat-9171	256	10	and	and	CCONJ
easat-9171	256	11	d.	d.	PROPN
easat-9171	256	12	j.	j.	PROPN
easat-9171	256	13	skinner	skinner	PROPN
easat-9171	256	14	,	,	PUNCT
easat-9171	256	15	"	"	PUNCT
easat-9171	256	16	reversal	reversal	NOUN
easat-9171	256	17	of	of	ADP
easat-9171	256	18	fortune	fortune	NOUN
easat-9171	256	19	dividend	dividend	NOUN
easat-9171	256	20	signaling	signal	VERB
easat-9171	256	21	and	and	CCONJ
easat-9171	256	22	the	the	DET
easat-9171	256	23	disappearance	disappearance	NOUN
easat-9171	256	24	of	of	ADP
easat-9171	256	25	sustained	sustained	ADJ
easat-9171	256	26	earnings	earning	NOUN
easat-9171	256	27	growth	growth	NOUN
easat-9171	256	28	,	,	PUNCT
easat-9171	256	29	"	"	PUNCT
easat-9171	256	30	journal	journal	NOUN
easat-9171	256	31	of	of	ADP
easat-9171	256	32	financial	financial	ADJ
easat-9171	256	33	economics	economic	NOUN
easat-9171	256	34	,	,	PUNCT
easat-9171	256	35	vol	vol	NOUN
easat-9171	256	36	.	.	PROPN
easat-9171	256	37	40	40	NUM
easat-9171	256	38	,	,	PUNCT
easat-9171	256	39	no	no	INTJ
easat-9171	256	40	.	.	NOUN
easat-9171	256	41	3	3	NUM
easat-9171	256	42	,	,	PUNCT
easat-9171	256	43	pp	pp	ADJ
easat-9171	256	44	.	.	PUNCT
easat-9171	257	1	341	341	NUM
easat-9171	257	2	-	-	SYM
easat-9171	257	3	371	371	NUM
easat-9171	257	4	,	,	PUNCT
easat-9171	257	5	1996	1996	NUM
easat-9171	257	6	.	.	PUNCT
easat-9171	258	1	https://doi.org/10.1016/0304-405x(95)00850-e	https://doi.org/10.1016/0304-405x(95)00850-e	ADV
easat-9171	258	2	[	[	X
easat-9171	258	3	22	22	NUM
easat-9171	258	4	]	]	PUNCT
easat-9171	258	5	s.	s.	PROPN
easat-9171	258	6	benartzi	benartzi	PROPN
easat-9171	258	7	,	,	PUNCT
easat-9171	258	8	r.	r.	PROPN
easat-9171	258	9	michaely	michaely	ADV
easat-9171	258	10	,	,	PUNCT
easat-9171	258	11	and	and	CCONJ
easat-9171	258	12	r.	r.	PROPN
easat-9171	258	13	thaler	thaler	PROPN
easat-9171	258	14	,	,	PUNCT
easat-9171	258	15	"	"	PUNCT
easat-9171	258	16	do	do	AUX
easat-9171	258	17	changes	change	NOUN
easat-9171	258	18	in	in	ADP
easat-9171	258	19	dividends	dividend	NOUN
easat-9171	258	20	signal	signal	VERB
easat-9171	258	21	the	the	DET
easat-9171	258	22	future	future	NOUN
easat-9171	258	23	or	or	CCONJ
easat-9171	258	24	the	the	DET
easat-9171	258	25	past	past	NOUN
easat-9171	258	26	?	?	PUNCT
easat-9171	258	27	,	,	PUNCT
easat-9171	258	28	"	"	PUNCT
easat-9171	258	29	the	the	DET
easat-9171	258	30	journal	journal	NOUN
easat-9171	258	31	of	of	ADP
easat-9171	258	32	finance	finance	NOUN
easat-9171	258	33	,	,	PUNCT
easat-9171	258	34	vol	vol	NOUN
easat-9171	258	35	.	.	PROPN
easat-9171	258	36	52	52	NUM
easat-9171	258	37	,	,	PUNCT
easat-9171	258	38	no	no	INTJ
easat-9171	258	39	.	.	NOUN
easat-9171	258	40	3	3	NUM
easat-9171	258	41	,	,	PUNCT
easat-9171	258	42	pp	pp	ADJ
easat-9171	258	43	.	.	PUNCT
easat-9171	259	1	1007	1007	NUM
easat-9171	259	2	-	-	SYM
easat-9171	259	3	1034	1034	NUM
easat-9171	259	4	,	,	PUNCT
easat-9171	259	5	1997	1997	NUM
easat-9171	259	6	.	.	PUNCT
easat-9171	260	1	https://doi.org/10.1111/j.1540-6261.1997.tb02723.x	https://doi.org/10.1111/j.1540-6261.1997.tb02723.x	X
easat-9171	261	1	[	[	X
easat-9171	261	2	23	23	NUM
easat-9171	261	3	]	]	X
easat-9171	261	4	g.	g.	PROPN
easat-9171	261	5	grullon	grullon	PROPN
easat-9171	261	6	,	,	PUNCT
easat-9171	261	7	r.	r.	PROPN
easat-9171	261	8	michaely	michaely	ADV
easat-9171	261	9	,	,	PUNCT
easat-9171	261	10	and	and	CCONJ
easat-9171	261	11	b.	b.	PROPN
easat-9171	261	12	swaminathan	swaminathan	PROPN
easat-9171	261	13	,	,	PUNCT
easat-9171	261	14	"	"	PUNCT
easat-9171	261	15	are	be	AUX
easat-9171	261	16	dividend	dividend	NOUN
easat-9171	261	17	changes	change	NOUN
easat-9171	261	18	a	a	DET
easat-9171	261	19	sign	sign	NOUN
easat-9171	261	20	of	of	ADP
easat-9171	261	21	firm	firm	ADJ
easat-9171	261	22	maturity	maturity	NOUN
easat-9171	261	23	?	?	PUNCT
easat-9171	261	24	,	,	PUNCT
easat-9171	261	25	"	"	PUNCT
easat-9171	261	26	the	the	DET
easat-9171	261	27	journal	journal	NOUN
easat-9171	261	28	of	of	ADP
easat-9171	261	29	business	business	NOUN
easat-9171	261	30	,	,	PUNCT
easat-9171	261	31	vol	vol	NOUN
easat-9171	261	32	.	.	PROPN
easat-9171	261	33	75	75	NUM
easat-9171	261	34	,	,	PUNCT
easat-9171	261	35	no	no	INTJ
easat-9171	261	36	.	.	NOUN
easat-9171	261	37	3	3	NUM
easat-9171	261	38	,	,	PUNCT
easat-9171	261	39	pp	pp	ADJ
easat-9171	261	40	.	.	PUNCT
easat-9171	262	1	387	387	NUM
easat-9171	262	2	-	-	SYM
easat-9171	262	3	424	424	NUM
easat-9171	262	4	,	,	PUNCT
easat-9171	262	5	2002	2002	NUM
easat-9171	262	6	.	.	PUNCT
easat-9171	263	1	https://doi.org/10.1086/339889	https://doi.org/10.1086/339889	VERB
easat-9171	264	1	[	[	X
easat-9171	264	2	24	24	NUM
easat-9171	264	3	]	]	PUNCT
easat-9171	264	4	d.	d.	PROPN
easat-9171	264	5	nissim	nissim	PROPN
easat-9171	264	6	and	and	CCONJ
easat-9171	264	7	a.	a.	PROPN
easat-9171	264	8	ziv	ziv	PROPN
easat-9171	264	9	,	,	PUNCT
easat-9171	264	10	"	"	PUNCT
easat-9171	264	11	dividend	dividend	NOUN
easat-9171	264	12	changes	change	NOUN
easat-9171	264	13	and	and	CCONJ
easat-9171	264	14	future	future	ADJ
easat-9171	264	15	profitability	profitability	NOUN
easat-9171	264	16	,	,	PUNCT
easat-9171	264	17	"	"	PUNCT
easat-9171	264	18	the	the	DET
easat-9171	264	19	journal	journal	NOUN
easat-9171	264	20	of	of	ADP
easat-9171	264	21	finance	finance	NOUN
easat-9171	264	22	,	,	PUNCT
easat-9171	264	23	vol	vol	NOUN
easat-9171	264	24	.	.	PROPN
easat-9171	265	1	56	56	NUM
easat-9171	265	2	,	,	PUNCT
easat-9171	265	3	no	no	INTJ
easat-9171	265	4	.	.	NOUN
easat-9171	265	5	6	6	NUM
easat-9171	265	6	,	,	PUNCT
easat-9171	265	7	pp	pp	ADJ
easat-9171	265	8	.	.	PUNCT
easat-9171	265	9	21112133	21112133	NUM
easat-9171	265	10	,	,	PUNCT
easat-9171	265	11	2001	2001	NUM
easat-9171	265	12	.	.	PUNCT
easat-9171	266	1	[	[	X
easat-9171	266	2	25	25	NUM
easat-9171	266	3	]	]	PUNCT
easat-9171	266	4	j.	j.	PROPN
easat-9171	266	5	cohen	cohen	PROPN
easat-9171	266	6	,	,	PUNCT
easat-9171	266	7	"	"	PUNCT
easat-9171	266	8	set	set	VERB
easat-9171	266	9	correlation	correlation	NOUN
easat-9171	266	10	and	and	CCONJ
easat-9171	266	11	contingency	contingency	NOUN
easat-9171	266	12	tables	table	NOUN
easat-9171	266	13	,	,	PUNCT
easat-9171	266	14	"	"	PUNCT
easat-9171	266	15	applied	apply	VERB
easat-9171	266	16	psychological	psychological	ADJ
easat-9171	266	17	measurement	measurement	NOUN
easat-9171	266	18	,	,	PUNCT
easat-9171	266	19	vol	vol	NOUN
easat-9171	266	20	.	.	PROPN
easat-9171	266	21	12	12	NUM
easat-9171	266	22	,	,	PUNCT
easat-9171	266	23	no	no	INTJ
easat-9171	266	24	.	.	NOUN
easat-9171	266	25	4	4	NUM
easat-9171	266	26	,	,	PUNCT
easat-9171	266	27	pp	pp	ADJ
easat-9171	266	28	.	.	PUNCT
easat-9171	267	1	425	425	NUM
easat-9171	267	2	-	-	NUM
easat-9171	267	3	434	434	NUM
easat-9171	267	4	,	,	PUNCT
easat-9171	267	5	1988	1988	NUM
easat-9171	267	6	.	.	PUNCT
easat-9171	268	1	https://doi.org/10.1177/014662168801200410	https://doi.org/10.1177/014662168801200410	X
easat-9171	268	2	https://doi.org/10.1080/0264206042000276829	https://doi.org/10.1080/0264206042000276829	X
easat-9171	268	3	https://doi.org/10.1108/15265940510633505	https://doi.org/10.1108/15265940510633505	VERB
easat-9171	268	4	https://doi.org/10.1108/10867371311325426	https://doi.org/10.1108/10867371311325426	PROPN
easat-9171	268	5	https://doi.org/10.1080/00036840500244634	https://doi.org/10.1080/00036840500244634	X
easat-9171	268	6	https://doi.org/10.1086/209638	https://doi.org/10.1086/209638	ADJ
easat-9171	268	7	https://doi.org/10.2307/2490890	https://doi.org/10.2307/2490890	NOUN
easat-9171	268	8	https://www.academia.edu/8831062/determinants_of_firm_profitability_the_effect_of_productivity_and_its_persistence	https://www.academia.edu/8831062/determinants_of_firm_profitability_the_effect_of_productivity_and_its_persistence	NOUN
easat-9171	268	9	https://www.academia.edu/8831062/determinants_of_firm_profitability_the_effect_of_productivity_and_its_persistence	https://www.academia.edu/8831062/determinants_of_firm_profitability_the_effect_of_productivity_and_its_persistence	NOUN
easat-9171	268	10	https://doi.org/10.1111/j.1468-5957.2012.02283.x	https://doi.org/10.1111/j.1468-5957.2012.02283.x	NOUN
easat-9171	268	11	https://doi.org/10.3390/su71215796	https://doi.org/10.3390/su71215796	X
easat-9171	268	12	https://doi.org/10.1111/1911-3846.12307	https://doi.org/10.1111/1911-3846.12307	PROPN
easat-9171	268	13	https://doi.org/10.1080/00036840701749019	https://doi.org/10.1080/00036840701749019	ADP
easat-9171	268	14	https://doi.org/10.1016/j.jacceco.2005.04.005	https://doi.org/10.1016/j.jacceco.2005.04.005	NUM
easat-9171	268	15	https://doi.org/10.2307/2491464	https://doi.org/10.2307/2491464	NOUN
easat-9171	268	16	https://doi.org/10.1108/03074350610703812	https://doi.org/10.1108/03074350610703812	ADJ
easat-9171	269	1	https://doi.org/10.1016/0304-405x(95)00850-e	https://doi.org/10.1016/0304-405x(95)00850-e	PROPN
easat-9171	269	2	https://doi.org/10.1111/j.1540-6261.1997.tb02723.x	https://doi.org/10.1111/j.1540-6261.1997.tb02723.x	PROPN
easat-9171	269	3	https://doi.org/10.1086/339889	https://doi.org/10.1086/339889	NOUN
easat-9171	269	4	https://doi.org/10.1177/014662168801200410	https://doi.org/10.1177/014662168801200410	ADV