id	sid	tid	token	lemma	pos
emaj-180	1	1	volume	volume	NOUN
emaj-180	1	2	7	7	NUM
emaj-180	1	3	no	no	DET
emaj-180	1	4	2	2	NUM
emaj-180	1	5	(	(	PUNCT
emaj-180	1	6	2018	2018	NUM
emaj-180	1	7	)	)	PUNCT
emaj-180	2	1	|	|	ADV
emaj-180	2	2	issn	issn	VERB
emaj-180	2	3	2158	2158	NUM
emaj-180	2	4	-	-	SYM
emaj-180	2	5	8708	8708	NUM
emaj-180	2	6	(	(	PUNCT
emaj-180	2	7	online	online	NOUN
emaj-180	2	8	)	)	PUNCT
emaj-180	2	9	|	|	ADV
emaj-180	2	10	doi	doi	X
emaj-180	2	11	10.5195	10.5195	NUM
emaj-180	2	12	/	/	SYM
emaj-180	2	13	emaj.2018.134	emaj.2018.134	PROPN
emaj-180	2	14	|	|	ADV
emaj-180	2	15	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-180	2	16	measuring	measure	VERB
emaj-180	2	17	intellectual	intellectual	ADJ
emaj-180	2	18	capital	capital	NOUN
emaj-180	2	19	of	of	ADP
emaj-180	2	20	turkish	turkish	ADJ
emaj-180	2	21	banks	bank	NOUN
emaj-180	2	22	listed	list	VERB
emaj-180	2	23	on	on	ADP
emaj-180	2	24	borsa	borsa	PROPN
emaj-180	2	25	istanbul	istanbul	PROPN
emaj-180	2	26	banking	banking	PROPN
emaj-180	2	27	index	index	NOUN
emaj-180	2	28	(	(	PUNCT
emaj-180	2	29	bist	bist	PROPN
emaj-180	2	30	xbank	xbank	PROPN
emaj-180	2	31	)	)	PUNCT
emaj-180	2	32	with	with	ADP
emaj-180	2	33	the	the	DET
emaj-180	2	34	market	market	NOUN
emaj-180	2	35	value	value	NOUN
emaj-180	2	36	/	/	SYM
emaj-180	2	37	book	book	NOUN
emaj-180	2	38	value	value	NOUN
emaj-180	2	39	method	method	NOUN
emaj-180	2	40	and	and	CCONJ
emaj-180	2	41	value	value	NOUN
emaj-180	2	42	added	add	VERB
emaj-180	2	43	intellectual	intellectual	ADJ
emaj-180	2	44	coefficient	coefficient	NOUN
emaj-180	2	45	(	(	PUNCT
emaj-180	2	46	vaic	vaic	ADJ
emaj-180	2	47	)	)	PUNCT
emaj-180	2	48	model	model	NOUN
emaj-180	2	49	mehmet	mehmet	PROPN
emaj-180	2	50	lütfi	lütfi	PROPN
emaj-180	2	51	arslan	arslan	PROPN
emaj-180	2	52	istanbul	istanbul	PROPN
emaj-180	3	1	medeniyet	medeniyet	PROPN
emaj-180	3	2	university	university	PROPN
emaj-180	3	3	,	,	PUNCT
emaj-180	3	4	turkey	turkey	PROPN
emaj-180	4	1	|	|	PROPN
emaj-180	4	2	lutfi.arslan@medeniyet.edu.tr	lutfi.arslan@medeniyet.edu.tr	PROPN
emaj-180	4	3	cevdet	cevdet	PROPN
emaj-180	4	4	kızıl	kızıl	PROPN
emaj-180	4	5	istanbul	istanbul	PROPN
emaj-180	4	6	medeniyet	medeniyet	PROPN
emaj-180	4	7	university	university	PROPN
emaj-180	4	8	,	,	PUNCT
emaj-180	4	9	turkey	turkey	PROPN
emaj-180	5	1	|	|	ADV
emaj-180	5	2	cevdet.kizil@medeniyet.edu.tr	cevdet.kizil@medeniyet.edu.tr	PROPN
emaj-180	5	3	abstract	abstract	ADJ
emaj-180	5	4	intellectual	intellectual	ADJ
emaj-180	5	5	capital	capital	NOUN
emaj-180	5	6	is	be	AUX
emaj-180	5	7	a	a	DET
emaj-180	5	8	critical	critical	ADJ
emaj-180	5	9	concept	concept	NOUN
emaj-180	5	10	to	to	PART
emaj-180	5	11	realize	realize	VERB
emaj-180	5	12	and	and	CCONJ
emaj-180	5	13	reflect	reflect	VERB
emaj-180	5	14	the	the	DET
emaj-180	5	15	real	real	ADJ
emaj-180	5	16	value	value	NOUN
emaj-180	5	17	of	of	ADP
emaj-180	5	18	organizations	organization	NOUN
emaj-180	5	19	.	.	PUNCT
emaj-180	6	1	this	this	DET
emaj-180	6	2	study	study	NOUN
emaj-180	6	3	took	take	VERB
emaj-180	6	4	advantage	advantage	NOUN
emaj-180	6	5	of	of	ADP
emaj-180	6	6	market	market	NOUN
emaj-180	6	7	value	value	NOUN
emaj-180	6	8	(	(	PUNCT
emaj-180	6	9	mv	mv	NOUN
emaj-180	6	10	)	)	PUNCT
emaj-180	6	11	/	/	SYM
emaj-180	6	12	book	book	NOUN
emaj-180	6	13	value	value	NOUN
emaj-180	6	14	(	(	PUNCT
emaj-180	6	15	bv	bv	NOUN
emaj-180	6	16	)	)	PUNCT
emaj-180	6	17	method	method	NOUN
emaj-180	6	18	and	and	CCONJ
emaj-180	6	19	value	value	NOUN
emaj-180	6	20	added	add	VERB
emaj-180	6	21	intellectual	intellectual	ADJ
emaj-180	6	22	coefficient	coefficient	NOUN
emaj-180	6	23	(	(	PUNCT
emaj-180	6	24	vaic	vaic	ADJ
emaj-180	6	25	)	)	PUNCT
emaj-180	6	26	model	model	NOUN
emaj-180	6	27	to	to	PART
emaj-180	6	28	measure	measure	VERB
emaj-180	6	29	and	and	CCONJ
emaj-180	6	30	compare	compare	VERB
emaj-180	6	31	intellectual	intellectual	ADJ
emaj-180	6	32	capital	capital	NOUN
emaj-180	6	33	of	of	ADP
emaj-180	6	34	turkish	turkish	ADJ
emaj-180	6	35	banks	bank	NOUN
emaj-180	6	36	listed	list	VERB
emaj-180	6	37	on	on	ADP
emaj-180	6	38	borsa	borsa	PROPN
emaj-180	6	39	istanbul	istanbul	PROPN
emaj-180	6	40	banking	banking	PROPN
emaj-180	6	41	index	index	NOUN
emaj-180	6	42	(	(	PUNCT
emaj-180	6	43	bist	bist	PROPN
emaj-180	6	44	xbank	xbank	PROPN
emaj-180	6	45	)	)	PUNCT
emaj-180	6	46	.	.	PUNCT
emaj-180	7	1	also	also	ADV
emaj-180	7	2	,	,	PUNCT
emaj-180	7	3	financial	financial	ADJ
emaj-180	7	4	indicators	indicator	NOUN
emaj-180	7	5	such	such	ADJ
emaj-180	7	6	as	as	ADP
emaj-180	7	7	return	return	NOUN
emaj-180	7	8	on	on	ADP
emaj-180	7	9	assets	asset	NOUN
emaj-180	7	10	(	(	PUNCT
emaj-180	7	11	roa	roa	NOUN
emaj-180	7	12	)	)	PUNCT
emaj-180	7	13	,	,	PUNCT
emaj-180	7	14	return	return	VERB
emaj-180	7	15	on	on	ADP
emaj-180	7	16	equity	equity	NOUN
emaj-180	7	17	(	(	PUNCT
emaj-180	7	18	roe	roe	PROPN
emaj-180	7	19	)	)	PUNCT
emaj-180	7	20	,	,	PUNCT
emaj-180	7	21	leverage	leverage	NOUN
emaj-180	7	22	,	,	PUNCT
emaj-180	7	23	(	(	PUNCT
emaj-180	7	24	lev	lev	NOUN
emaj-180	7	25	)	)	PUNCT
emaj-180	7	26	,	,	PUNCT
emaj-180	7	27	capital	capital	NOUN
emaj-180	7	28	adequacy	adequacy	NOUN
emaj-180	7	29	ratio	ratio	NOUN
emaj-180	7	30	(	(	PUNCT
emaj-180	7	31	car	car	NOUN
emaj-180	7	32	)	)	PUNCT
emaj-180	7	33	and	and	CCONJ
emaj-180	7	34	intellectual	intellectual	ADJ
emaj-180	7	35	capital	capital	NOUN
emaj-180	7	36	performance	performance	NOUN
emaj-180	7	37	indicators	indicator	NOUN
emaj-180	7	38	such	such	ADJ
emaj-180	7	39	as	as	ADP
emaj-180	7	40	mv	mv	PROPN
emaj-180	7	41	/	/	SYM
emaj-180	7	42	bv	bv	PROPN
emaj-180	7	43	ratio	ratio	NOUN
emaj-180	7	44	,	,	PUNCT
emaj-180	7	45	human	human	ADJ
emaj-180	7	46	capital	capital	NOUN
emaj-180	7	47	efficiency	efficiency	NOUN
emaj-180	7	48	(	(	PUNCT
emaj-180	7	49	hce	hce	PROPN
emaj-180	7	50	)	)	PUNCT
emaj-180	7	51	,	,	PUNCT
emaj-180	7	52	structural	structural	ADJ
emaj-180	7	53	capital	capital	NOUN
emaj-180	7	54	efficiency	efficiency	NOUN
emaj-180	7	55	(	(	PUNCT
emaj-180	7	56	sce	sce	PROPN
emaj-180	7	57	)	)	PUNCT
emaj-180	7	58	,	,	PUNCT
emaj-180	7	59	capital	capital	NOUN
emaj-180	7	60	employed	employ	VERB
emaj-180	7	61	efficiency	efficiency	NOUN
emaj-180	7	62	(	(	PUNCT
emaj-180	7	63	cee	cee	NOUN
emaj-180	7	64	)	)	PUNCT
emaj-180	7	65	and	and	CCONJ
emaj-180	7	66	vaic	vaic	ADV
emaj-180	7	67	of	of	ADP
emaj-180	7	68	banks	bank	NOUN
emaj-180	7	69	were	be	AUX
emaj-180	7	70	compared	compare	VERB
emaj-180	7	71	.	.	PUNCT
emaj-180	8	1	research	research	NOUN
emaj-180	8	2	also	also	ADV
emaj-180	8	3	ran	run	VERB
emaj-180	8	4	a	a	DET
emaj-180	8	5	pearson	pearson	PROPN
emaj-180	8	6	correlations	correlation	NOUN
emaj-180	8	7	test	test	NOUN
emaj-180	8	8	to	to	PART
emaj-180	8	9	investigate	investigate	VERB
emaj-180	8	10	the	the	DET
emaj-180	8	11	relationship	relationship	NOUN
emaj-180	8	12	between	between	ADP
emaj-180	8	13	these	these	DET
emaj-180	8	14	indicators	indicator	NOUN
emaj-180	8	15	and	and	CCONJ
emaj-180	8	16	to	to	PART
emaj-180	8	17	test	test	VERB
emaj-180	8	18	the	the	DET
emaj-180	8	19	hypothesis	hypothesis	NOUN
emaj-180	8	20	.	.	PUNCT
emaj-180	9	1	data	datum	NOUN
emaj-180	9	2	were	be	AUX
emaj-180	9	3	gathered	gather	VERB
emaj-180	9	4	from	from	ADP
emaj-180	9	5	istanbul	istanbul	PROPN
emaj-180	9	6	stock	stock	PROPN
emaj-180	9	7	exchange	exchange	PROPN
emaj-180	9	8	ise	ise	PROPN
emaj-180	9	9	(	(	PUNCT
emaj-180	9	10	borsa	borsa	PROPN
emaj-180	9	11	istanbul	istanbul	PROPN
emaj-180	9	12	)	)	PUNCT
emaj-180	9	13	,	,	PUNCT
emaj-180	9	14	public	public	ADJ
emaj-180	9	15	disclosure	disclosure	NOUN
emaj-180	9	16	platform	platform	NOUN
emaj-180	9	17	(	(	PUNCT
emaj-180	9	18	kap	kap	PROPN
emaj-180	9	19	)	)	PUNCT
emaj-180	9	20	,	,	PUNCT
emaj-180	9	21	banks	bank	NOUN
emaj-180	9	22	association	association	NOUN
emaj-180	9	23	of	of	ADP
emaj-180	9	24	turkey	turkey	PROPN
emaj-180	9	25	–	–	PUNCT
emaj-180	9	26	tbb	tbb	NOUN
emaj-180	9	27	(	(	PUNCT
emaj-180	9	28	türkiye	türkiye	PROPN
emaj-180	9	29	bankalar	bankalar	PROPN
emaj-180	9	30	birliği	birliği	PROPN
emaj-180	9	31	)	)	PUNCT
emaj-180	9	32	,	,	PUNCT
emaj-180	9	33	banking	banking	NOUN
emaj-180	9	34	regulation	regulation	NOUN
emaj-180	9	35	and	and	CCONJ
emaj-180	9	36	supervision	supervision	NOUN
emaj-180	9	37	agency	agency	NOUN
emaj-180	9	38	(	(	PUNCT
emaj-180	9	39	brsa	brsa	PROPN
emaj-180	9	40	)	)	PUNCT
emaj-180	9	41	,	,	PUNCT
emaj-180	9	42	fortune	fortune	NOUN
emaj-180	9	43	turkey	turkey	PROPN
emaj-180	9	44	,	,	PUNCT
emaj-180	9	45	anadolu	anadolu	PROPN
emaj-180	9	46	agency	agency	PROPN
emaj-180	9	47	and	and	CCONJ
emaj-180	9	48	hurriyet	hurriyet	ADV
emaj-180	9	49	.	.	PUNCT
emaj-180	10	1	keywords	keyword	NOUN
emaj-180	10	2	:	:	PUNCT
emaj-180	10	3	banking	banking	NOUN
emaj-180	10	4	,	,	PUNCT
emaj-180	10	5	bist	bist	NOUN
emaj-180	10	6	,	,	PUNCT
emaj-180	10	7	intellectual	intellectual	ADJ
emaj-180	10	8	capital	capital	NOUN
emaj-180	10	9	,	,	PUNCT
emaj-180	10	10	measurement	measurement	NOUN
emaj-180	10	11	,	,	PUNCT
emaj-180	10	12	vaic	vaic	ADV
emaj-180	10	13	,	,	PUNCT
emaj-180	10	14	xbank	xbank	PROPN
emaj-180	10	15	new	new	ADJ
emaj-180	10	16	articles	article	NOUN
emaj-180	10	17	in	in	ADP
emaj-180	10	18	this	this	DET
emaj-180	10	19	journal	journal	NOUN
emaj-180	10	20	are	be	AUX
emaj-180	10	21	licensed	license	VERB
emaj-180	10	22	under	under	ADP
emaj-180	10	23	a	a	DET
emaj-180	10	24	creative	creative	ADJ
emaj-180	10	25	commons	common	NOUN
emaj-180	10	26	attribution	attribution	NOUN
emaj-180	10	27	3.0	3.0	NUM
emaj-180	10	28	united	unite	VERB
emaj-180	10	29	states	states	PROPN
emaj-180	10	30	license	license	NOUN
emaj-180	10	31	.	.	PUNCT
emaj-180	11	1	this	this	DET
emaj-180	11	2	journal	journal	NOUN
emaj-180	11	3	is	be	AUX
emaj-180	11	4	published	publish	VERB
emaj-180	11	5	by	by	ADP
emaj-180	11	6	the	the	DET
emaj-180	11	7	university	university	NOUN
emaj-180	11	8	library	library	NOUN
emaj-180	11	9	system	system	NOUN
emaj-180	11	10	of	of	ADP
emaj-180	11	11	the	the	DET
emaj-180	11	12	university	university	PROPN
emaj-180	11	13	of	of	ADP
emaj-180	11	14	pittsburgh	pittsburgh	PROPN
emaj-180	11	15	as	as	ADP
emaj-180	11	16	part	part	NOUN
emaj-180	11	17	of	of	ADP
emaj-180	11	18	its	its	PRON
emaj-180	11	19	d	d	NOUN
emaj-180	11	20	-	-	PUNCT
emaj-180	11	21	scribe	scribe	VERB
emaj-180	11	22	digital	digital	ADJ
emaj-180	11	23	publishing	publishing	NOUN
emaj-180	11	24	program	program	NOUN
emaj-180	11	25	,	,	PUNCT
emaj-180	11	26	and	and	CCONJ
emaj-180	11	27	is	be	AUX
emaj-180	11	28	cosponsored	cosponsor	VERB
emaj-180	11	29	by	by	ADP
emaj-180	11	30	the	the	DET
emaj-180	11	31	university	university	PROPN
emaj-180	11	32	of	of	ADP
emaj-180	11	33	pittsburgh	pittsburgh	PROPN
emaj-180	11	34	press	press	NOUN
emaj-180	11	35	.	.	PUNCT
emaj-180	12	1	volume	volume	NOUN
emaj-180	12	2	9	9	NUM
emaj-180	12	3	no	no	DET
emaj-180	12	4	1	1	NUM
emaj-180	12	5	(	(	PUNCT
emaj-180	12	6	2019	2019	NUM
emaj-180	12	7	)	)	PUNCT
emaj-180	12	8	|	|	ADV
emaj-180	12	9	issn	issn	VERB
emaj-180	12	10	2158	2158	NUM
emaj-180	12	11	-	-	SYM
emaj-180	12	12	8708	8708	NUM
emaj-180	12	13	(	(	PUNCT
emaj-180	12	14	online	online	NOUN
emaj-180	12	15	)	)	PUNCT
emaj-180	12	16	|	|	ADV
emaj-180	12	17	doi	doi	X
emaj-180	12	18	10.5195	10.5195	NUM
emaj-180	12	19	/	/	SYM
emaj-180	12	20	emaj.2019.180	emaj.2019.180	PROPN
emaj-180	13	1	|	|	ADV
emaj-180	13	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-180	13	3	|	|	ADV
emaj-180	13	4	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-180	13	5	mailto:lutfi.arslan@medeniyet.edu.tr	mailto:lutfi.arslan@medeniyet.edu.tr	PROPN
emaj-180	13	6	mailto:cevdet.kizil@medeniyet.edu.tr	mailto:cevdet.kizil@medeniyet.edu.tr	PROPN
emaj-180	13	7	http://www.library.pitt.edu/	http://www.library.pitt.edu/	PROPN
emaj-180	13	8	http://www.pitt.edu/	http://www.pitt.edu/	NOUN
emaj-180	13	9	http://www.library.pitt.edu/articles/digpubtype/index.html	http://www.library.pitt.edu/articles/digpubtype/index.html	PUNCT
emaj-180	14	1	http://www.upress.pitt.edu/upressindex.aspx	http://www.upress.pitt.edu/upressindex.aspx	NUM
emaj-180	14	2	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-180	14	3	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-180	15	1	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-180	15	2	volume	volume	NOUN
emaj-180	15	3	9	9	NUM
emaj-180	15	4	no	no	DET
emaj-180	15	5	1	1	NUM
emaj-180	15	6	(	(	PUNCT
emaj-180	15	7	2019	2019	NUM
emaj-180	15	8	)	)	PUNCT
emaj-180	15	9	|	|	ADV
emaj-180	15	10	issn	issn	VERB
emaj-180	15	11	2158	2158	NUM
emaj-180	15	12	-	-	SYM
emaj-180	15	13	8708	8708	NUM
emaj-180	15	14	(	(	PUNCT
emaj-180	15	15	online	online	NOUN
emaj-180	15	16	)	)	PUNCT
emaj-180	15	17	|	|	ADV
emaj-180	15	18	doi	doi	X
emaj-180	15	19	10.5195	10.5195	NUM
emaj-180	15	20	/	/	SYM
emaj-180	15	21	emaj.2019.180	emaj.2019.180	PROPN
emaj-180	15	22	|	|	ADV
emaj-180	15	23	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-180	15	24	mehmet	mehmet	PROPN
emaj-180	15	25	lütfi	lütfi	PROPN
emaj-180	15	26	arslan	arslan	PROPN
emaj-180	15	27	,	,	PUNCT
emaj-180	15	28	cevdet	cevdet	NOUN
emaj-180	15	29	kızıl	kızıl	NOUN
emaj-180	15	30	emerging	emerge	VERB
emaj-180	15	31	markets	market	NOUN
emaj-180	15	32	journal	journal	NOUN
emaj-180	16	1	|	|	ADV
emaj-180	16	2	p	p	NOUN
emaj-180	16	3	a	a	DET
emaj-180	16	4	g	g	NOUN
emaj-180	16	5	e	e	X
emaj-180	16	6	|101	|101	PROPN
emaj-180	16	7	measuring	measure	VERB
emaj-180	16	8	intellectual	intellectual	ADJ
emaj-180	16	9	capital	capital	NOUN
emaj-180	16	10	of	of	ADP
emaj-180	16	11	turkish	turkish	ADJ
emaj-180	16	12	banks	bank	NOUN
emaj-180	16	13	listed	list	VERB
emaj-180	16	14	on	on	ADP
emaj-180	16	15	borsa	borsa	PROPN
emaj-180	16	16	istanbul	istanbul	PROPN
emaj-180	16	17	banking	banking	PROPN
emaj-180	16	18	index	index	NOUN
emaj-180	16	19	(	(	PUNCT
emaj-180	16	20	bist	bist	PROPN
emaj-180	16	21	xbank	xbank	PROPN
emaj-180	16	22	)	)	PUNCT
emaj-180	16	23	with	with	ADP
emaj-180	16	24	the	the	DET
emaj-180	16	25	market	market	NOUN
emaj-180	16	26	value	value	NOUN
emaj-180	16	27	/	/	SYM
emaj-180	16	28	book	book	NOUN
emaj-180	16	29	value	value	NOUN
emaj-180	16	30	method	method	NOUN
emaj-180	16	31	and	and	CCONJ
emaj-180	16	32	value	value	NOUN
emaj-180	16	33	added	add	VERB
emaj-180	16	34	intellectual	intellectual	ADJ
emaj-180	16	35	coefficient	coefficient	NOUN
emaj-180	16	36	(	(	PUNCT
emaj-180	16	37	vaic	vaic	ADJ
emaj-180	16	38	)	)	PUNCT
emaj-180	16	39	model	model	NOUN
emaj-180	16	40	mehmet	mehmet	PROPN
emaj-180	16	41	lütfi	lütfi	PROPN
emaj-180	16	42	arslan	arslan	PROPN
emaj-180	16	43	cevdet	cevdet	PROPN
emaj-180	16	44	kızıl	kızıl	PROPN
emaj-180	16	45	i.	i.	PROPN
emaj-180	16	46	introduction	introduction	PROPN
emaj-180	16	47	studies	study	NOUN
emaj-180	16	48	and	and	CCONJ
emaj-180	16	49	research	research	NOUN
emaj-180	16	50	on	on	ADP
emaj-180	16	51	intellectual	intellectual	ADJ
emaj-180	16	52	capital	capital	NOUN
emaj-180	16	53	date	date	NOUN
emaj-180	16	54	back	back	ADV
emaj-180	16	55	to	to	ADP
emaj-180	16	56	early	early	ADJ
emaj-180	16	57	1990s	1990	NOUN
emaj-180	16	58	(	(	PUNCT
emaj-180	16	59	marr	marr	ADJ
emaj-180	16	60	and	and	CCONJ
emaj-180	16	61	chatzkel	chatzkel	NOUN
emaj-180	16	62	,	,	PUNCT
emaj-180	16	63	2004	2004	NUM
emaj-180	16	64	)	)	PUNCT
emaj-180	16	65	.	.	PUNCT
emaj-180	17	1	thomas	thomas	PROPN
emaj-180	17	2	stewart	stewart	PROPN
emaj-180	17	3	,	,	PUNCT
emaj-180	17	4	who	who	PRON
emaj-180	17	5	popularized	popularize	VERB
emaj-180	17	6	the	the	DET
emaj-180	17	7	concept	concept	NOUN
emaj-180	17	8	,	,	PUNCT
emaj-180	17	9	defined	define	VERB
emaj-180	17	10	intellectual	intellectual	ADJ
emaj-180	17	11	capital	capital	NOUN
emaj-180	17	12	as	as	ADP
emaj-180	17	13	“	"	PUNCT
emaj-180	17	14	the	the	DET
emaj-180	17	15	talents	talent	NOUN
emaj-180	17	16	and	and	CCONJ
emaj-180	17	17	skills	skill	NOUN
emaj-180	17	18	of	of	ADP
emaj-180	17	19	individuals	individual	NOUN
emaj-180	17	20	and	and	CCONJ
emaj-180	17	21	groups	group	NOUN
emaj-180	17	22	;	;	PUNCT
emaj-180	17	23	technological	technological	ADJ
emaj-180	17	24	and	and	CCONJ
emaj-180	17	25	social	social	ADJ
emaj-180	17	26	networks	network	NOUN
emaj-180	17	27	and	and	CCONJ
emaj-180	17	28	the	the	DET
emaj-180	17	29	software	software	NOUN
emaj-180	17	30	and	and	CCONJ
emaj-180	17	31	culture	culture	NOUN
emaj-180	17	32	that	that	PRON
emaj-180	17	33	connect	connect	VERB
emaj-180	17	34	them	they	PRON
emaj-180	17	35	;	;	PUNCT
emaj-180	17	36	and	and	CCONJ
emaj-180	17	37	intellectual	intellectual	ADJ
emaj-180	17	38	property	property	NOUN
emaj-180	17	39	such	such	ADJ
emaj-180	17	40	as	as	ADP
emaj-180	17	41	patents	patent	NOUN
emaj-180	17	42	,	,	PUNCT
emaj-180	17	43	copyrights	copyright	NOUN
emaj-180	17	44	,	,	PUNCT
emaj-180	17	45	methods	method	NOUN
emaj-180	17	46	,	,	PUNCT
emaj-180	17	47	procedures	procedure	NOUN
emaj-180	17	48	,	,	PUNCT
emaj-180	17	49	archives	archive	NOUN
emaj-180	17	50	,	,	PUNCT
emaj-180	17	51	etc	etc	X
emaj-180	17	52	”	"	PUNCT
emaj-180	17	53	(	(	PUNCT
emaj-180	17	54	1997	1997	NUM
emaj-180	17	55	)	)	PUNCT
emaj-180	17	56	.	.	PUNCT
emaj-180	18	1	however	however	ADV
emaj-180	18	2	,	,	PUNCT
emaj-180	18	3	defnitions	defnition	NOUN
emaj-180	18	4	and	and	CCONJ
emaj-180	18	5	terminology	terminology	NOUN
emaj-180	18	6	on	on	ADP
emaj-180	18	7	intellectual	intellectual	ADJ
emaj-180	18	8	capital	capital	NOUN
emaj-180	18	9	are	be	AUX
emaj-180	18	10	still	still	ADV
emaj-180	18	11	widely	widely	ADV
emaj-180	18	12	discussed	discuss	VERB
emaj-180	18	13	(	(	PUNCT
emaj-180	18	14	choong	choong	NOUN
emaj-180	18	15	,	,	PUNCT
emaj-180	18	16	2008	2008	NUM
emaj-180	18	17	)	)	PUNCT
emaj-180	18	18	.	.	PUNCT
emaj-180	19	1	a	a	DET
emaj-180	19	2	great	great	ADJ
emaj-180	19	3	deal	deal	NOUN
emaj-180	19	4	of	of	ADP
emaj-180	19	5	publications	publication	NOUN
emaj-180	19	6	concentrates	concentrate	VERB
emaj-180	19	7	on	on	ADP
emaj-180	19	8	theories	theory	NOUN
emaj-180	19	9	in	in	ADP
emaj-180	19	10	a	a	DET
emaj-180	19	11	broad	broad	ADJ
emaj-180	19	12	level	level	NOUN
emaj-180	19	13	,	,	PUNCT
emaj-180	19	14	which	which	PRON
emaj-180	19	15	are	be	AUX
emaj-180	19	16	not	not	PART
emaj-180	19	17	linked	link	VERB
emaj-180	19	18	to	to	ADP
emaj-180	19	19	practice	practice	VERB
emaj-180	19	20	and	and	CCONJ
emaj-180	19	21	implementation	implementation	NOUN
emaj-180	19	22	as	as	ADV
emaj-180	19	23	well	well	ADV
emaj-180	19	24	(	(	PUNCT
emaj-180	19	25	johansson	johansson	PROPN
emaj-180	19	26	et	et	PROPN
emaj-180	19	27	al	al	PROPN
emaj-180	19	28	.	.	PROPN
emaj-180	19	29	,	,	PUNCT
emaj-180	19	30	2001	2001	NUM
emaj-180	19	31	;	;	PUNCT
emaj-180	19	32	mouritsen	mouritsen	VERB
emaj-180	19	33	et	et	PROPN
emaj-180	19	34	al	al	PROPN
emaj-180	19	35	.	.	PROPN
emaj-180	19	36	,	,	PUNCT
emaj-180	19	37	2002	2002	NUM
emaj-180	19	38	;	;	PUNCT
emaj-180	19	39	wood	wood	NOUN
emaj-180	19	40	,	,	PUNCT
emaj-180	19	41	2003	2003	NUM
emaj-180	19	42	;	;	PUNCT
emaj-180	19	43	dumay	dumay	PROPN
emaj-180	19	44	,	,	PUNCT
emaj-180	19	45	2013	2013	NUM
emaj-180	19	46	)	)	PUNCT
emaj-180	19	47	.	.	PUNCT
emaj-180	20	1	serious	serious	ADJ
emaj-180	20	2	systematic	systematic	ADJ
emaj-180	20	3	approach	approach	NOUN
emaj-180	20	4	is	be	AUX
emaj-180	20	5	not	not	PART
emaj-180	20	6	developed	develop	VERB
emaj-180	20	7	to	to	PART
emaj-180	20	8	indentify	indentify	VERB
emaj-180	20	9	intangible	intangible	ADJ
emaj-180	20	10	assets	asset	NOUN
emaj-180	20	11	(	(	PUNCT
emaj-180	20	12	ia	ia	NOUN
emaj-180	20	13	)	)	PUNCT
emaj-180	20	14	and	and	CCONJ
emaj-180	20	15	intellectual	intellectual	ADJ
emaj-180	20	16	capital	capital	NOUN
emaj-180	20	17	(	(	PUNCT
emaj-180	20	18	ic	ic	PROPN
emaj-180	20	19	)	)	PUNCT
emaj-180	20	20	too	too	ADV
emaj-180	20	21	(	(	PUNCT
emaj-180	20	22	diefenbach	diefenbach	PROPN
emaj-180	20	23	,	,	PUNCT
emaj-180	20	24	2006	2006	NUM
emaj-180	20	25	)	)	PUNCT
emaj-180	20	26	.	.	PUNCT
emaj-180	21	1	also	also	ADV
emaj-180	21	2	,	,	PUNCT
emaj-180	21	3	most	most	ADJ
emaj-180	21	4	organizations	organization	NOUN
emaj-180	21	5	still	still	ADV
emaj-180	21	6	seem	seem	VERB
emaj-180	21	7	to	to	PART
emaj-180	21	8	be	be	AUX
emaj-180	21	9	unclear	unclear	ADJ
emaj-180	21	10	and	and	CCONJ
emaj-180	21	11	unsure	unsure	ADJ
emaj-180	21	12	about	about	ADP
emaj-180	21	13	the	the	DET
emaj-180	21	14	exact	exact	ADJ
emaj-180	21	15	contents	content	NOUN
emaj-180	21	16	of	of	ADP
emaj-180	21	17	intellectual	intellectual	ADJ
emaj-180	21	18	capital	capital	NOUN
emaj-180	21	19	(	(	PUNCT
emaj-180	21	20	andreou	andreou	NOUN
emaj-180	21	21	et	et	PROPN
emaj-180	21	22	al	al	PROPN
emaj-180	21	23	.	.	PROPN
emaj-180	21	24	,	,	PUNCT
emaj-180	21	25	2007	2007	NUM
emaj-180	21	26	)	)	PUNCT
emaj-180	21	27	.	.	PUNCT
emaj-180	22	1	intellectual	intellectual	ADJ
emaj-180	22	2	capital	capital	NOUN
emaj-180	22	3	is	be	AUX
emaj-180	22	4	defined	define	VERB
emaj-180	22	5	separately	separately	ADV
emaj-180	22	6	by	by	ADP
emaj-180	22	7	different	different	ADJ
emaj-180	22	8	researchers	researcher	NOUN
emaj-180	22	9	.	.	PUNCT
emaj-180	23	1	according	accord	VERB
emaj-180	23	2	to	to	ADP
emaj-180	23	3	one	one	NUM
emaj-180	23	4	of	of	ADP
emaj-180	23	5	the	the	DET
emaj-180	23	6	leading	lead	VERB
emaj-180	23	7	definitions	definition	NOUN
emaj-180	23	8	,	,	PUNCT
emaj-180	23	9	intellectual	intellectual	ADJ
emaj-180	23	10	capital	capital	NOUN
emaj-180	23	11	is	be	AUX
emaj-180	23	12	the	the	DET
emaj-180	23	13	difference	difference	NOUN
emaj-180	23	14	between	between	ADP
emaj-180	23	15	a	a	DET
emaj-180	23	16	firm‟s	firm‟s	NOUN
emaj-180	23	17	market	market	NOUN
emaj-180	23	18	value	value	NOUN
emaj-180	23	19	and	and	CCONJ
emaj-180	23	20	book	book	NOUN
emaj-180	23	21	value	value	NOUN
emaj-180	23	22	(	(	PUNCT
emaj-180	23	23	edvinsson	edvinsson	NOUN
emaj-180	23	24	and	and	CCONJ
emaj-180	23	25	malone	malone	PROPN
emaj-180	23	26	,	,	PUNCT
emaj-180	23	27	1997	1997	NUM
emaj-180	23	28	;	;	PUNCT
emaj-180	23	29	stewart	stewart	PROPN
emaj-180	23	30	,	,	PUNCT
emaj-180	23	31	1997	1997	NUM
emaj-180	23	32	;	;	PUNCT
emaj-180	23	33	sveiby	sveiby	PROPN
emaj-180	23	34	,	,	PUNCT
emaj-180	23	35	1997	1997	NUM
emaj-180	23	36	;	;	PUNCT
emaj-180	23	37	mouritsen	mouritsen	VERB
emaj-180	23	38	et	et	PROPN
emaj-180	23	39	al	al	PROPN
emaj-180	23	40	.	.	PROPN
emaj-180	23	41	,	,	PUNCT
emaj-180	23	42	2001	2001	NUM
emaj-180	23	43	)	)	PUNCT
emaj-180	23	44	.	.	PUNCT
emaj-180	24	1	actually	actually	ADV
emaj-180	24	2	,	,	PUNCT
emaj-180	24	3	the	the	DET
emaj-180	24	4	difference	difference	NOUN
emaj-180	24	5	between	between	ADP
emaj-180	24	6	market	market	NOUN
emaj-180	24	7	value	value	NOUN
emaj-180	24	8	and	and	CCONJ
emaj-180	24	9	book	book	NOUN
emaj-180	24	10	value	value	NOUN
emaj-180	24	11	is	be	AUX
emaj-180	24	12	also	also	ADV
emaj-180	24	13	known	know	VERB
emaj-180	24	14	as	as	ADP
emaj-180	24	15	the	the	DET
emaj-180	24	16	goodwill	goodwill	NOUN
emaj-180	24	17	considering	consider	VERB
emaj-180	24	18	acconting	acconte	VERB
emaj-180	24	19	science	science	NOUN
emaj-180	24	20	(	(	PUNCT
emaj-180	24	21	ohlson	ohlson	NOUN
emaj-180	24	22	,	,	PUNCT
emaj-180	24	23	1995	1995	NUM
emaj-180	24	24	;	;	PUNCT
emaj-180	24	25	feltham	feltham	PROPN
emaj-180	24	26	and	and	CCONJ
emaj-180	24	27	ohlson	ohlson	NOUN
emaj-180	24	28	,	,	PUNCT
emaj-180	24	29	1996	1996	NUM
emaj-180	24	30	;	;	PUNCT
emaj-180	24	31	beaver	beaver	PROPN
emaj-180	24	32	,	,	PUNCT
emaj-180	24	33	1998	1998	NUM
emaj-180	24	34	;	;	PUNCT
emaj-180	24	35	holthausen	holthausen	NOUN
emaj-180	24	36	and	and	CCONJ
emaj-180	24	37	watts	watt	NOUN
emaj-180	24	38	,	,	PUNCT
emaj-180	24	39	2001	2001	NUM
emaj-180	24	40	)	)	PUNCT
emaj-180	24	41	.	.	PUNCT
emaj-180	25	1	however	however	ADV
emaj-180	25	2	,	,	PUNCT
emaj-180	25	3	market	market	NOUN
emaj-180	25	4	value	value	NOUN
emaj-180	25	5	book	book	NOUN
emaj-180	25	6	value	value	NOUN
emaj-180	25	7	and	and	CCONJ
emaj-180	25	8	market	market	NOUN
emaj-180	25	9	value	value	NOUN
emaj-180	25	10	/	/	SYM
emaj-180	25	11	book	book	NOUN
emaj-180	25	12	value	value	NOUN
emaj-180	25	13	formulas	formula	NOUN
emaj-180	25	14	are	be	AUX
emaj-180	25	15	still	still	ADV
emaj-180	25	16	used	use	VERB
emaj-180	25	17	to	to	PART
emaj-180	25	18	measure	measure	VERB
emaj-180	25	19	and	and	CCONJ
emaj-180	25	20	define	define	VERB
emaj-180	25	21	intellectual	intellectual	ADJ
emaj-180	25	22	capital	capital	NOUN
emaj-180	25	23	.	.	PUNCT
emaj-180	26	1	the	the	DET
emaj-180	26	2	term	term	NOUN
emaj-180	26	3	intellectual	intellectual	ADJ
emaj-180	26	4	capital	capital	NOUN
emaj-180	26	5	is	be	AUX
emaj-180	26	6	also	also	ADV
emaj-180	26	7	linked	link	VERB
emaj-180	26	8	to	to	ADP
emaj-180	26	9	the	the	DET
emaj-180	26	10	term	term	NOUN
emaj-180	26	11	intangible	intangible	ADJ
emaj-180	26	12	assets	asset	NOUN
emaj-180	26	13	(	(	PUNCT
emaj-180	26	14	ias	ias	PROPN
emaj-180	26	15	)	)	PUNCT
emaj-180	26	16	.	.	PUNCT
emaj-180	27	1	one	one	NUM
emaj-180	27	2	of	of	ADP
emaj-180	27	3	the	the	DET
emaj-180	27	4	definitions	definition	NOUN
emaj-180	27	5	relating	relate	VERB
emaj-180	27	6	intellectual	intellectual	ADJ
emaj-180	27	7	capital	capital	NOUN
emaj-180	27	8	to	to	ADP
emaj-180	27	9	intangible	intangible	ADJ
emaj-180	27	10	assets	asset	NOUN
emaj-180	27	11	(	(	PUNCT
emaj-180	27	12	ias	ias	PROPN
emaj-180	27	13	)	)	PUNCT
emaj-180	27	14	indicates	indicate	VERB
emaj-180	27	15	that	that	SCONJ
emaj-180	27	16	,	,	PUNCT
emaj-180	27	17	intangible	intangible	ADJ
emaj-180	27	18	assets	asset	NOUN
emaj-180	27	19	are	be	AUX
emaj-180	27	20	invisible	invisible	ADJ
emaj-180	27	21	assets	asset	NOUN
emaj-180	27	22	which	which	PRON
emaj-180	27	23	include	include	VERB
emaj-180	27	24	a	a	DET
emaj-180	27	25	wide	wide	ADJ
emaj-180	27	26	range	range	NOUN
emaj-180	27	27	of	of	ADP
emaj-180	27	28	activities	activity	NOUN
emaj-180	27	29	like	like	ADP
emaj-180	27	30	technology	technology	NOUN
emaj-180	27	31	,	,	PUNCT
emaj-180	27	32	consumer	consumer	NOUN
emaj-180	27	33	trust	trust	NOUN
emaj-180	27	34	,	,	PUNCT
emaj-180	27	35	brand	brand	NOUN
emaj-180	27	36	image	image	NOUN
emaj-180	27	37	,	,	PUNCT
emaj-180	27	38	corporate	corporate	ADJ
emaj-180	27	39	culture	culture	NOUN
emaj-180	27	40	and	and	CCONJ
emaj-180	27	41	management	management	NOUN
emaj-180	27	42	skills	skill	NOUN
emaj-180	27	43	(	(	PUNCT
emaj-180	27	44	itami	itami	NOUN
emaj-180	27	45	,	,	PUNCT
emaj-180	27	46	1991	1991	NUM
emaj-180	27	47	)	)	PUNCT
emaj-180	27	48	.	.	PUNCT
emaj-180	28	1	based	base	VERB
emaj-180	28	2	on	on	ADP
emaj-180	28	3	a	a	DET
emaj-180	28	4	similar	similar	ADJ
emaj-180	28	5	definiton	definiton	NOUN
emaj-180	28	6	,	,	PUNCT
emaj-180	28	7	intangible	intangible	ADJ
emaj-180	28	8	assets	asset	NOUN
emaj-180	28	9	are	be	AUX
emaj-180	28	10	value	value	NOUN
emaj-180	28	11	drivers	driver	NOUN
emaj-180	28	12	which	which	PRON
emaj-180	28	13	transform	transform	VERB
emaj-180	28	14	productive	productive	ADJ
emaj-180	28	15	resources	resource	NOUN
emaj-180	28	16	into	into	ADP
emaj-180	28	17	value	value	NOUN
emaj-180	28	18	added	add	VERB
emaj-180	28	19	assets	asset	NOUN
emaj-180	28	20	.	.	PUNCT
emaj-180	29	1	concerning	concern	VERB
emaj-180	29	2	this	this	DET
emaj-180	29	3	definition	definition	NOUN
emaj-180	29	4	,	,	PUNCT
emaj-180	29	5	intangible	intangible	ADJ
emaj-180	29	6	assets	asset	NOUN
emaj-180	29	7	(	(	PUNCT
emaj-180	29	8	ia	ia	NOUN
emaj-180	29	9	)	)	PUNCT
emaj-180	29	10	are	be	AUX
emaj-180	29	11	analyzed	analyze	VERB
emaj-180	29	12	under	under	ADP
emaj-180	29	13	two	two	NUM
emaj-180	29	14	sub	sub	NOUN
emaj-180	29	15	-	-	NOUN
emaj-180	29	16	categories	category	NOUN
emaj-180	29	17	that	that	PRON
emaj-180	29	18	are	be	AUX
emaj-180	29	19	intellectual	intellectual	ADJ
emaj-180	29	20	property	property	NOUN
emaj-180	29	21	(	(	PUNCT
emaj-180	29	22	ip	ip	NOUN
emaj-180	29	23	)	)	PUNCT
emaj-180	29	24	and	and	CCONJ
emaj-180	29	25	knowledge	knowledge	NOUN
emaj-180	29	26	assets	asset	NOUN
emaj-180	29	27	(	(	PUNCT
emaj-180	29	28	hall	hall	NOUN
emaj-180	29	29	,	,	PUNCT
emaj-180	29	30	1992	1992	NUM
emaj-180	29	31	)	)	PUNCT
emaj-180	29	32	.	.	PUNCT
emaj-180	30	1	in	in	ADP
emaj-180	30	2	another	another	DET
emaj-180	30	3	definiton	definiton	NOUN
emaj-180	30	4	,	,	PUNCT
emaj-180	30	5	intangible	intangible	ADJ
emaj-180	30	6	assets	asset	NOUN
emaj-180	30	7	are	be	AUX
emaj-180	30	8	defined	define	VERB
emaj-180	30	9	as	as	ADP
emaj-180	30	10	all	all	DET
emaj-180	30	11	the	the	DET
emaj-180	30	12	elements	element	NOUN
emaj-180	30	13	of	of	ADP
emaj-180	30	14	a	a	DET
emaj-180	30	15	firm	firm	NOUN
emaj-180	30	16	which	which	PRON
emaj-180	30	17	exist	exist	VERB
emaj-180	30	18	in	in	ADP
emaj-180	30	19	addition	addition	NOUN
emaj-180	30	20	to	to	ADP
emaj-180	30	21	working	work	VERB
emaj-180	30	22	capital	capital	NOUN
emaj-180	30	23	and	and	CCONJ
emaj-180	30	24	tangible	tangible	ADJ
emaj-180	30	25	assets	asset	NOUN
emaj-180	30	26	.	.	PUNCT
emaj-180	31	1	they	they	PRON
emaj-180	31	2	are	be	AUX
emaj-180	31	3	the	the	DET
emaj-180	31	4	elements	element	NOUN
emaj-180	31	5	,	,	PUNCT
emaj-180	31	6	after	after	SCONJ
emaj-180	31	7	working	work	VERB
emaj-180	31	8	capital	capital	NOUN
emaj-180	31	9	and	and	CCONJ
emaj-180	31	10	tangible	tangible	ADJ
emaj-180	31	11	assets	asset	NOUN
emaj-180	31	12	,	,	PUNCT
emaj-180	31	13	which	which	PRON
emaj-180	31	14	make	make	VERB
emaj-180	31	15	the	the	DET
emaj-180	31	16	organization	organization	NOUN
emaj-180	31	17	work	work	VERB
emaj-180	31	18	and	and	CCONJ
emaj-180	31	19	are	be	AUX
emaj-180	31	20	usually	usually	ADV
emaj-180	31	21	the	the	DET
emaj-180	31	22	main	main	ADJ
emaj-180	31	23	contributors	contributor	NOUN
emaj-180	31	24	to	to	ADP
emaj-180	31	25	the	the	DET
emaj-180	31	26	earning	earn	VERB
emaj-180	31	27	power	power	NOUN
emaj-180	31	28	of	of	ADP
emaj-180	31	29	the	the	DET
emaj-180	31	30	firm	firm	NOUN
emaj-180	31	31	.	.	PUNCT
emaj-180	32	1	their	their	PRON
emaj-180	32	2	existence	existence	NOUN
emaj-180	32	3	is	be	AUX
emaj-180	32	4	dependent	dependent	ADJ
emaj-180	32	5	on	on	ADP
emaj-180	32	6	the	the	DET
emaj-180	32	7	presence	presence	NOUN
emaj-180	32	8	,	,	PUNCT
emaj-180	32	9	or	or	CCONJ
emaj-180	32	10	expectation	expectation	NOUN
emaj-180	32	11	,	,	PUNCT
emaj-180	32	12	of	of	ADP
emaj-180	32	13	earnings	earning	NOUN
emaj-180	32	14	(	(	PUNCT
emaj-180	32	15	smith	smith	PROPN
emaj-180	32	16	,	,	PUNCT
emaj-180	32	17	1994	1994	NUM
emaj-180	32	18	)	)	PUNCT
emaj-180	32	19	.	.	PUNCT
emaj-180	33	1	today	today	NOUN
emaj-180	33	2	,	,	PUNCT
emaj-180	33	3	the	the	DET
emaj-180	33	4	percentage	percentage	NOUN
emaj-180	33	5	of	of	ADP
emaj-180	33	6	intangibles	intangible	NOUN
emaj-180	33	7	such	such	ADJ
emaj-180	33	8	as	as	ADP
emaj-180	33	9	intellectual	intellectual	ADJ
emaj-180	33	10	capital	capital	NOUN
emaj-180	33	11	has	have	VERB
emaj-180	33	12	an	an	DET
emaj-180	33	13	increasing	increase	VERB
emaj-180	33	14	and	and	CCONJ
emaj-180	33	15	more	more	ADV
emaj-180	33	16	significant	significant	ADJ
emaj-180	33	17	role	role	NOUN
emaj-180	33	18	in	in	ADP
emaj-180	33	19	total	total	ADJ
emaj-180	33	20	market	market	NOUN
emaj-180	33	21	capitalization	capitalization	NOUN
emaj-180	33	22	of	of	ADP
emaj-180	33	23	firms	firm	NOUN
emaj-180	33	24	.	.	PUNCT
emaj-180	34	1	in	in	ADP
emaj-180	34	2	other	other	ADJ
emaj-180	34	3	words	word	NOUN
emaj-180	34	4	,	,	PUNCT
emaj-180	34	5	economic	economic	ADJ
emaj-180	34	6	value	value	NOUN
emaj-180	34	7	is	be	AUX
emaj-180	34	8	increasingly	increasingly	ADV
emaj-180	34	9	intangible	intangible	ADJ
emaj-180	34	10	.	.	PUNCT
emaj-180	35	1	intellectual	intellectual	ADJ
emaj-180	35	2	capital	capital	NOUN
emaj-180	35	3	is	be	AUX
emaj-180	35	4	boosting	boost	VERB
emaj-180	35	5	the	the	DET
emaj-180	35	6	market	market	NOUN
emaj-180	35	7	value	value	NOUN
emaj-180	35	8	of	of	ADP
emaj-180	35	9	organizations	organization	NOUN
emaj-180	35	10	and	and	CCONJ
emaj-180	35	11	helping	help	VERB
emaj-180	35	12	them	they	PRON
emaj-180	35	13	to	to	PART
emaj-180	35	14	gain	gain	VERB
emaj-180	35	15	continuous	continuous	ADJ
emaj-180	35	16	competitive	competitive	ADJ
emaj-180	35	17	advantage	advantage	NOUN
emaj-180	35	18	.	.	PUNCT
emaj-180	36	1	the	the	DET
emaj-180	36	2	figure	figure	NOUN
emaj-180	36	3	below	below	ADV
emaj-180	36	4	shows	show	VERB
emaj-180	36	5	the	the	DET
emaj-180	36	6	increasing	increase	VERB
emaj-180	36	7	contribution	contribution	NOUN
emaj-180	36	8	of	of	ADP
emaj-180	36	9	intangibles	intangible	NOUN
emaj-180	36	10	to	to	ADP
emaj-180	36	11	s&p	s&p	PROPN
emaj-180	36	12	500	500	NUM
emaj-180	36	13	market	market	NOUN
emaj-180	36	14	capitalization	capitalization	NOUN
emaj-180	36	15	(	(	PUNCT
emaj-180	36	16	market	market	NOUN
emaj-180	36	17	value	value	NOUN
emaj-180	36	18	)	)	PUNCT
emaj-180	36	19	between	between	ADP
emaj-180	36	20	1975	1975	NUM
emaj-180	36	21	-	-	SYM
emaj-180	36	22	2015	2015	NUM
emaj-180	36	23	:	:	PUNCT
emaj-180	36	24	figure	figure	NOUN
emaj-180	36	25	1	1	NUM
emaj-180	36	26	.	.	PUNCT
emaj-180	36	27	contribution	contribution	NOUN
emaj-180	36	28	of	of	ADP
emaj-180	36	29	intangibles	intangible	NOUN
emaj-180	36	30	to	to	ADP
emaj-180	36	31	s&p	s&p	PROPN
emaj-180	36	32	500	500	NUM
emaj-180	36	33	market	market	NOUN
emaj-180	36	34	capitalization	capitalization	NOUN
emaj-180	36	35	(	(	PUNCT
emaj-180	36	36	market	market	NOUN
emaj-180	36	37	value	value	NOUN
emaj-180	36	38	)	)	PUNCT
emaj-180	36	39	between	between	ADP
emaj-180	36	40	19752015	19752015	NUM
emaj-180	36	41	resource	resource	NOUN
emaj-180	36	42	:	:	PUNCT
emaj-180	36	43	ocean	ocean	PROPN
emaj-180	36	44	tomo	tomo	PROPN
emaj-180	36	45	(	(	PUNCT
emaj-180	36	46	2017	2017	NUM
emaj-180	36	47	)	)	PUNCT
emaj-180	36	48	,	,	PUNCT
emaj-180	36	49	“	"	PUNCT
emaj-180	36	50	intangible	intangible	ADJ
emaj-180	36	51	asset	asset	NOUN
emaj-180	36	52	market	market	NOUN
emaj-180	36	53	value	value	NOUN
emaj-180	36	54	study	study	NOUN
emaj-180	36	55	”	"	PUNCT
emaj-180	36	56	,	,	PUNCT
emaj-180	36	57	ocean	ocean	PROPN
emaj-180	36	58	tomo	tomo	PROPN
emaj-180	36	59	official	official	ADJ
emaj-180	36	60	website	website	NOUN
emaj-180	36	61	http://www.oceantomo.com/intangible-asset-marketvalue-study/	http://www.oceantomo.com/intangible-asset-marketvalue-study/	PUNCT
emaj-180	36	62	intellectual	intellectual	ADJ
emaj-180	36	63	capital	capital	NOUN
emaj-180	36	64	is	be	AUX
emaj-180	36	65	also	also	ADV
emaj-180	36	66	described	describe	VERB
emaj-180	36	67	as	as	ADP
emaj-180	36	68	market	market	NOUN
emaj-180	36	69	assets	asset	NOUN
emaj-180	36	70	,	,	PUNCT
emaj-180	36	71	human	human	NOUN
emaj-180	36	72	-	-	PUNCT
emaj-180	36	73	centered	center	VERB
emaj-180	36	74	assets	asset	NOUN
emaj-180	36	75	,	,	PUNCT
emaj-180	36	76	intellectual	intellectual	ADJ
emaj-180	36	77	property	property	NOUN
emaj-180	36	78	assets	asset	NOUN
emaj-180	36	79	and	and	CCONJ
emaj-180	36	80	infrastructure	infrastructure	NOUN
emaj-180	36	81	assets	asset	NOUN
emaj-180	36	82	,	,	PUNCT
emaj-180	36	83	which	which	PRON
emaj-180	36	84	result	result	VERB
emaj-180	36	85	in	in	ADP
emaj-180	36	86	a	a	DET
emaj-180	36	87	value	value	NOUN
emaj-180	36	88	creation	creation	NOUN
emaj-180	36	89	for	for	ADP
emaj-180	36	90	firm	firm	NOUN
emaj-180	36	91	in	in	ADP
emaj-180	36	92	case	case	NOUN
emaj-180	36	93	they	they	PRON
emaj-180	36	94	are	be	AUX
emaj-180	36	95	integrated	integrate	VERB
emaj-180	36	96	(	(	PUNCT
emaj-180	36	97	brooking	brooking	NOUN
emaj-180	36	98	,	,	PUNCT
emaj-180	36	99	1997	1997	NUM
emaj-180	36	100	)	)	PUNCT
emaj-180	36	101	.	.	PUNCT
emaj-180	37	1	according	accord	VERB
emaj-180	37	2	to	to	ADP
emaj-180	37	3	bontis	bontis	ADJ
emaj-180	37	4	,	,	PUNCT
emaj-180	37	5	intellectual	intellectual	ADJ
emaj-180	37	6	capital	capital	NOUN
emaj-180	37	7	(	(	PUNCT
emaj-180	37	8	ic	ic	NOUN
emaj-180	37	9	)	)	PUNCT
emaj-180	37	10	includes	include	VERB
emaj-180	37	11	and	and	CCONJ
emaj-180	37	12	reflects	reflect	VERB
emaj-180	37	13	intellectual	intellectual	ADJ
emaj-180	37	14	attributes	attribute	NOUN
emaj-180	37	15	which	which	PRON
emaj-180	37	16	can	can	AUX
emaj-180	37	17	contribute	contribute	VERB
emaj-180	37	18	value	value	NOUN
emaj-180	37	19	of	of	ADP
emaj-180	37	20	an	an	DET
emaj-180	37	21	organization	organization	NOUN
emaj-180	37	22	(	(	PUNCT
emaj-180	37	23	1998	1998	NUM
emaj-180	37	24	)	)	PUNCT
emaj-180	37	25	.	.	PUNCT
emaj-180	38	1	intellectual	intellectual	ADJ
emaj-180	38	2	capital	capital	NOUN
emaj-180	38	3	is	be	AUX
emaj-180	38	4	linked	link	VERB
emaj-180	38	5	to	to	ADP
emaj-180	38	6	technology	technology	NOUN
emaj-180	38	7	,	,	PUNCT
emaj-180	38	8	technological	technological	ADJ
emaj-180	38	9	changes	change	NOUN
emaj-180	38	10	,	,	PUNCT
emaj-180	38	11	and	and	CCONJ
emaj-180	38	12	issues	issue	NOUN
emaj-180	38	13	related	relate	VERB
emaj-180	38	14	to	to	ADP
emaj-180	38	15	the	the	DET
emaj-180	38	16	management	management	NOUN
emaj-180	38	17	of	of	ADP
emaj-180	38	18	information	information	NOUN
emaj-180	38	19	technology	technology	NOUN
emaj-180	38	20	(	(	PUNCT
emaj-180	38	21	it	it	PRON
emaj-180	38	22	)	)	PUNCT
emaj-180	38	23	,	,	PUNCT
emaj-180	38	24	as	as	ADV
emaj-180	38	25	well	well	ADV
emaj-180	38	26	(	(	PUNCT
emaj-180	38	27	davenport	davenport	NOUN
emaj-180	38	28	and	and	CCONJ
emaj-180	38	29	prusak	prusak	PROPN
emaj-180	38	30	,	,	PUNCT
emaj-180	38	31	1997	1997	NUM
emaj-180	38	32	)	)	PUNCT
emaj-180	38	33	.	.	PUNCT
emaj-180	39	1	intellectual	intellectual	ADJ
emaj-180	39	2	assets	asset	NOUN
emaj-180	39	3	(	(	PUNCT
emaj-180	39	4	ias	ias	PROPN
emaj-180	39	5	)	)	PUNCT
emaj-180	39	6	are	be	AUX
emaj-180	39	7	described	describe	VERB
emaj-180	39	8	as	as	ADP
emaj-180	39	9	knowledge	knowledge	NOUN
emaj-180	39	10	and	and	CCONJ
emaj-180	39	11	learning	learning	NOUN
emaj-180	39	12	capability	capability	NOUN
emaj-180	39	13	of	of	ADP
emaj-180	39	14	a	a	DET
emaj-180	39	15	social	social	ADJ
emaj-180	39	16	organism	organism	NOUN
emaj-180	39	17	like	like	ADP
emaj-180	39	18	an	an	DET
emaj-180	39	19	organization	organization	NOUN
emaj-180	39	20	,	,	PUNCT
emaj-180	39	21	intellectual	intellectual	ADJ
emaj-180	39	22	community	community	NOUN
emaj-180	39	23	or	or	CCONJ
emaj-180	39	24	professional	professional	ADJ
emaj-180	39	25	practice	practice	NOUN
emaj-180	39	26	(	(	PUNCT
emaj-180	39	27	nahapiet	nahapiet	NOUN
emaj-180	39	28	and	and	CCONJ
emaj-180	39	29	ghoshal	ghoshal	NOUN
emaj-180	39	30	,	,	PUNCT
emaj-180	39	31	1998	1998	NUM
emaj-180	39	32	)	)	PUNCT
emaj-180	39	33	.	.	PUNCT
emaj-180	40	1	according	accord	VERB
emaj-180	40	2	to	to	ADP
emaj-180	40	3	sullivan	sullivan	PROPN
emaj-180	40	4	,	,	PUNCT
emaj-180	40	5	intellectual	intellectual	ADJ
emaj-180	40	6	capital	capital	NOUN
emaj-180	40	7	and	and	CCONJ
emaj-180	40	8	intangibles	intangible	NOUN
emaj-180	40	9	are	be	AUX
emaj-180	40	10	the	the	DET
emaj-180	40	11	knowledge	knowledge	NOUN
emaj-180	40	12	which	which	PRON
emaj-180	40	13	can	can	AUX
emaj-180	40	14	be	be	AUX
emaj-180	40	15	turned	turn	VERB
emaj-180	40	16	to	to	ADP
emaj-180	40	17	profits	profit	NOUN
emaj-180	40	18	(	(	PUNCT
emaj-180	40	19	2000	2000	NUM
emaj-180	40	20	)	)	PUNCT
emaj-180	40	21	.	.	PUNCT
emaj-180	41	1	moreover	moreover	ADV
emaj-180	41	2	,	,	PUNCT
emaj-180	41	3	intangible	intangible	ADJ
emaj-180	41	4	assets	asset	NOUN
emaj-180	41	5	are	be	AUX
emaj-180	41	6	indicated	indicate	VERB
emaj-180	41	7	as	as	ADP
emaj-180	41	8	a	a	DET
emaj-180	41	9	claim	claim	NOUN
emaj-180	41	10	to	to	ADP
emaj-180	41	11	future	future	ADJ
emaj-180	41	12	benefits	benefit	NOUN
emaj-180	41	13	which	which	PRON
emaj-180	41	14	do	do	AUX
emaj-180	41	15	not	not	PART
emaj-180	41	16	have	have	VERB
emaj-180	41	17	a	a	DET
emaj-180	41	18	physical	physical	ADJ
emaj-180	41	19	substance	substance	NOUN
emaj-180	41	20	.	.	PUNCT
emaj-180	42	1	this	this	DET
emaj-180	42	2	definition	definition	NOUN
emaj-180	42	3	underlines	underline	VERB
emaj-180	42	4	the	the	DET
emaj-180	42	5	fact	fact	NOUN
emaj-180	42	6	that	that	SCONJ
emaj-180	42	7	intellectual	intellectual	ADJ
emaj-180	42	8	assets	asset	NOUN
emaj-180	42	9	(	(	PUNCT
emaj-180	42	10	ias	ias	PROPN
emaj-180	42	11	)	)	PUNCT
emaj-180	42	12	and	and	CCONJ
emaj-180	42	13	intellectual	intellectual	ADJ
emaj-180	42	14	capital	capital	NOUN
emaj-180	42	15	(	(	PUNCT
emaj-180	42	16	ia	ia	NOUN
emaj-180	42	17	)	)	PUNCT
emaj-180	42	18	cover	cover	NOUN
emaj-180	42	19	innovation	innovation	NOUN
emaj-180	42	20	,	,	PUNCT
emaj-180	42	21	human	human	ADJ
emaj-180	42	22	capital	capital	NOUN
emaj-180	42	23	,	,	PUNCT
emaj-180	42	24	organizational	organizational	ADJ
emaj-180	42	25	capital	capital	NOUN
emaj-180	42	26	,	,	PUNCT
emaj-180	42	27	and	and	CCONJ
emaj-180	42	28	knowledge	knowledge	NOUN
emaj-180	42	29	(	(	PUNCT
emaj-180	42	30	lev	lev	NOUN
emaj-180	42	31	,	,	PUNCT
emaj-180	42	32	2001	2001	NUM
emaj-180	42	33	)	)	PUNCT
emaj-180	42	34	.	.	PUNCT
emaj-180	43	1	it	it	PRON
emaj-180	43	2	is	be	AUX
emaj-180	43	3	also	also	ADV
emaj-180	43	4	stated	state	VERB
emaj-180	43	5	that	that	SCONJ
emaj-180	43	6	,	,	PUNCT
emaj-180	43	7	intangibles	intangible	NOUN
emaj-180	43	8	can	can	AUX
emaj-180	43	9	de	de	ADV
emaj-180	43	10	characterized	characterize	VERB
emaj-180	43	11	by	by	ADP
emaj-180	43	12	a	a	DET
emaj-180	43	13	group	group	NOUN
emaj-180	43	14	of	of	ADP
emaj-180	43	15	particular	particular	ADJ
emaj-180	43	16	attributes	attribute	NOUN
emaj-180	43	17	,	,	PUNCT
emaj-180	43	18	and	and	CCONJ
emaj-180	43	19	they	they	PRON
emaj-180	43	20	volume	volume	VERB
emaj-180	43	21	9	9	NUM
emaj-180	43	22	no	no	DET
emaj-180	43	23	1	1	NUM
emaj-180	43	24	(	(	PUNCT
emaj-180	43	25	2019	2019	NUM
emaj-180	43	26	)	)	PUNCT
emaj-180	43	27	|	|	ADV
emaj-180	43	28	issn	issn	VERB
emaj-180	43	29	2158	2158	NUM
emaj-180	43	30	-	-	SYM
emaj-180	43	31	8708	8708	NUM
emaj-180	43	32	(	(	PUNCT
emaj-180	43	33	online	online	NOUN
emaj-180	43	34	)	)	PUNCT
emaj-180	43	35	|	|	ADV
emaj-180	43	36	doi	doi	X
emaj-180	43	37	10.5195	10.5195	NUM
emaj-180	43	38	/	/	SYM
emaj-180	43	39	emaj.2019.180	emaj.2019.180	PROPN
emaj-180	44	1	|	|	ADV
emaj-180	44	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-180	44	3	measuring	measure	VERB
emaj-180	44	4	intellectual	intellectual	ADJ
emaj-180	44	5	capital	capital	NOUN
emaj-180	44	6	of	of	ADP
emaj-180	44	7	turkish	turkish	ADJ
emaj-180	44	8	banks	bank	NOUN
emaj-180	44	9	listed	list	VERB
emaj-180	44	10	on	on	ADP
emaj-180	44	11	borsa	borsa	PROPN
emaj-180	44	12	istanbul	istanbul	PROPN
emaj-180	44	13	banking	banking	PROPN
emaj-180	44	14	index	index	NOUN
emaj-180	44	15	(	(	PUNCT
emaj-180	44	16	bist	bist	PROPN
emaj-180	44	17	xbank	xbank	PROPN
emaj-180	44	18	)	)	PUNCT
emaj-180	44	19	with	with	ADP
emaj-180	44	20	the	the	DET
emaj-180	44	21	market	market	NOUN
emaj-180	44	22	value	value	NOUN
emaj-180	44	23	/	/	SYM
emaj-180	44	24	book	book	NOUN
emaj-180	44	25	value	value	NOUN
emaj-180	44	26	method	method	NOUN
emaj-180	44	27	and	and	CCONJ
emaj-180	44	28	value	value	NOUN
emaj-180	44	29	added	add	VERB
emaj-180	44	30	intellectual	intellectual	ADJ
emaj-180	44	31	coefficient	coefficient	NOUN
emaj-180	44	32	(	(	PUNCT
emaj-180	44	33	vaic	vaic	ADJ
emaj-180	44	34	)	)	PUNCT
emaj-180	44	35	model	model	NOUN
emaj-180	44	36	page	page	NOUN
emaj-180	44	37	|102|	|102|	AUX
emaj-180	44	38	emerging	emerge	VERB
emaj-180	44	39	markets	market	NOUN
emaj-180	44	40	journal	journal	NOUN
emaj-180	44	41	have	have	VERB
emaj-180	44	42	the	the	DET
emaj-180	44	43	performance	performance	NOUN
emaj-180	44	44	of	of	ADP
emaj-180	44	45	creating	create	VERB
emaj-180	44	46	economic	economic	ADJ
emaj-180	44	47	benefits	benefit	NOUN
emaj-180	44	48	rapidly	rapidly	ADV
emaj-180	44	49	,	,	PUNCT
emaj-180	44	50	in	in	ADP
emaj-180	44	51	addition	addition	NOUN
emaj-180	44	52	to	to	ADP
emaj-180	44	53	displaying	display	VERB
emaj-180	44	54	network	network	NOUN
emaj-180	44	55	effects	effect	NOUN
emaj-180	44	56	(	(	PUNCT
emaj-180	44	57	daum	daum	PROPN
emaj-180	44	58	,	,	PUNCT
emaj-180	44	59	2002	2002	NUM
emaj-180	44	60	)	)	PUNCT
emaj-180	44	61	.	.	PUNCT
emaj-180	45	1	most	most	ADJ
emaj-180	45	2	studies	study	NOUN
emaj-180	45	3	show	show	VERB
emaj-180	45	4	that	that	SCONJ
emaj-180	45	5	,	,	PUNCT
emaj-180	45	6	intellectual	intellectual	ADJ
emaj-180	45	7	capital	capital	NOUN
emaj-180	45	8	(	(	PUNCT
emaj-180	45	9	ic	ic	NUM
emaj-180	45	10	)	)	PUNCT
emaj-180	45	11	and	and	CCONJ
emaj-180	45	12	intangible	intangible	ADJ
emaj-180	45	13	assets	asset	NOUN
emaj-180	45	14	(	(	PUNCT
emaj-180	45	15	ia	ia	NOUN
emaj-180	45	16	)	)	PUNCT
emaj-180	45	17	performance	performance	NOUN
emaj-180	45	18	increase	increase	VERB
emaj-180	45	19	the	the	DET
emaj-180	45	20	overall	overall	ADJ
emaj-180	45	21	performance	performance	NOUN
emaj-180	45	22	of	of	ADP
emaj-180	45	23	enterprise	enterprise	NOUN
emaj-180	45	24	(	(	PUNCT
emaj-180	45	25	guthrie	guthrie	PROPN
emaj-180	45	26	et	et	PROPN
emaj-180	45	27	al	al	PROPN
emaj-180	45	28	.	.	PROPN
emaj-180	45	29	,	,	PUNCT
emaj-180	45	30	2012	2012	NUM
emaj-180	45	31	)	)	PUNCT
emaj-180	45	32	.	.	PUNCT
emaj-180	46	1	this	this	PRON
emaj-180	46	2	has	have	AUX
emaj-180	46	3	led	lead	VERB
emaj-180	46	4	organizations	organization	NOUN
emaj-180	46	5	to	to	PART
emaj-180	46	6	invest	invest	VERB
emaj-180	46	7	in	in	ADP
emaj-180	46	8	intangibles	intangible	NOUN
emaj-180	46	9	such	such	ADJ
emaj-180	46	10	as	as	ADP
emaj-180	46	11	the	the	DET
emaj-180	46	12	intellectual	intellectual	ADJ
emaj-180	46	13	capital	capital	NOUN
emaj-180	46	14	at	at	ADP
emaj-180	46	15	accelerating	accelerate	VERB
emaj-180	46	16	rates	rate	NOUN
emaj-180	46	17	.	.	PUNCT
emaj-180	47	1	figure	figure	NOUN
emaj-180	47	2	below	below	ADV
emaj-180	47	3	shows	show	VERB
emaj-180	47	4	the	the	DET
emaj-180	47	5	intangible	intangible	ADJ
emaj-180	47	6	and	and	CCONJ
emaj-180	47	7	tangible	tangible	ADJ
emaj-180	47	8	assets	asset	NOUN
emaj-180	47	9	investment	investment	NOUN
emaj-180	47	10	rates	rate	NOUN
emaj-180	47	11	as	as	ADP
emaj-180	47	12	a	a	DET
emaj-180	47	13	percentage	percentage	NOUN
emaj-180	47	14	of	of	ADP
emaj-180	47	15	private	private	ADJ
emaj-180	47	16	sector	sector	NOUN
emaj-180	47	17	gross	gross	ADJ
emaj-180	47	18	domestic	domestic	ADJ
emaj-180	47	19	product	product	NOUN
emaj-180	47	20	(	(	PUNCT
emaj-180	47	21	gdp	gdp	NOUN
emaj-180	47	22	)	)	PUNCT
emaj-180	47	23	between	between	ADP
emaj-180	47	24	1977	1977	NUM
emaj-180	47	25	-	-	SYM
emaj-180	47	26	2014	2014	NUM
emaj-180	47	27	:	:	PUNCT
emaj-180	47	28	figure	figure	NOUN
emaj-180	47	29	2	2	NUM
emaj-180	47	30	.	.	NOUN
emaj-180	47	31	intangible	intangible	ADJ
emaj-180	47	32	and	and	CCONJ
emaj-180	47	33	tangible	tangible	ADJ
emaj-180	47	34	assets	asset	NOUN
emaj-180	47	35	investment	investment	NOUN
emaj-180	47	36	rates	rate	NOUN
emaj-180	47	37	as	as	ADP
emaj-180	47	38	a	a	DET
emaj-180	47	39	percentage	percentage	NOUN
emaj-180	47	40	of	of	ADP
emaj-180	47	41	private	private	ADJ
emaj-180	47	42	sector	sector	NOUN
emaj-180	47	43	gross	gross	ADJ
emaj-180	47	44	domestic	domestic	ADJ
emaj-180	47	45	product	product	NOUN
emaj-180	47	46	(	(	PUNCT
emaj-180	47	47	gdp	gdp	NOUN
emaj-180	47	48	)	)	PUNCT
emaj-180	47	49	between	between	ADP
emaj-180	47	50	1977	1977	NUM
emaj-180	47	51	-	-	SYM
emaj-180	47	52	2014	2014	NUM
emaj-180	47	53	resource	resource	NOUN
emaj-180	47	54	:	:	PUNCT
emaj-180	47	55	vipal	vipal	ADJ
emaj-180	47	56	monga	monga	NOUN
emaj-180	47	57	(	(	PUNCT
emaj-180	47	58	2016	2016	NUM
emaj-180	47	59	)	)	PUNCT
emaj-180	47	60	,	,	PUNCT
emaj-180	47	61	“	"	PUNCT
emaj-180	47	62	accounting‟s	accounting‟s	ADJ
emaj-180	47	63	21st	21st	ADJ
emaj-180	47	64	century	century	NOUN
emaj-180	47	65	challenge	challenge	NOUN
emaj-180	47	66	:	:	PUNCT
emaj-180	47	67	how	how	SCONJ
emaj-180	47	68	to	to	PART
emaj-180	47	69	value	value	VERB
emaj-180	47	70	intangible	intangible	ADJ
emaj-180	47	71	assets	asset	NOUN
emaj-180	47	72	”	"	PUNCT
emaj-180	47	73	,	,	PUNCT
emaj-180	47	74	wall	wall	PROPN
emaj-180	47	75	street	street	PROPN
emaj-180	47	76	journal	journal	PROPN
emaj-180	47	77	(	(	PUNCT
emaj-180	47	78	wsj	wsj	PROPN
emaj-180	47	79	)	)	PUNCT
emaj-180	47	80	,	,	PUNCT
emaj-180	47	81	march	march	PROPN
emaj-180	47	82	21	21	NUM
emaj-180	47	83	,	,	PUNCT
emaj-180	47	84	2016	2016	NUM
emaj-180	47	85	.	.	PUNCT
emaj-180	48	1	what	what	PRON
emaj-180	48	2	are	be	AUX
emaj-180	48	3	the	the	DET
emaj-180	48	4	elements	element	NOUN
emaj-180	48	5	of	of	ADP
emaj-180	48	6	intellectual	intellectual	ADJ
emaj-180	48	7	capital	capital	NOUN
emaj-180	48	8	?	?	PUNCT
emaj-180	49	1	rastogi	rastogi	NOUN
emaj-180	49	2	puts	put	VERB
emaj-180	49	3	forward	forward	ADV
emaj-180	49	4	that	that	SCONJ
emaj-180	49	5	intellectal	intellectal	ADJ
emaj-180	49	6	capital	capital	NOUN
emaj-180	49	7	(	(	PUNCT
emaj-180	49	8	ic	ic	X
emaj-180	49	9	)	)	PUNCT
emaj-180	49	10	is	be	AUX
emaj-180	49	11	the	the	DET
emaj-180	49	12	result	result	NOUN
emaj-180	49	13	of	of	ADP
emaj-180	49	14	collaborative	collaborative	ADJ
emaj-180	49	15	effort	effort	NOUN
emaj-180	49	16	among	among	ADP
emaj-180	49	17	the	the	DET
emaj-180	49	18	organization‟s	organization‟s	NOUN
emaj-180	49	19	human	human	ADJ
emaj-180	49	20	capital	capital	NOUN
emaj-180	49	21	,	,	PUNCT
emaj-180	49	22	social	social	ADJ
emaj-180	49	23	capital	capital	NOUN
emaj-180	49	24	,	,	PUNCT
emaj-180	49	25	and	and	CCONJ
emaj-180	49	26	knowledge	knowledge	NOUN
emaj-180	49	27	management	management	NOUN
emaj-180	49	28	(	(	PUNCT
emaj-180	49	29	2003	2003	NUM
emaj-180	49	30	)	)	PUNCT
emaj-180	49	31	.	.	PUNCT
emaj-180	50	1	yet	yet	ADV
emaj-180	50	2	,	,	PUNCT
emaj-180	50	3	the	the	DET
emaj-180	50	4	most	most	ADV
emaj-180	50	5	common	common	ADJ
emaj-180	50	6	approach	approach	NOUN
emaj-180	50	7	is	be	AUX
emaj-180	50	8	to	to	PART
emaj-180	50	9	analyze	analyze	VERB
emaj-180	50	10	and	and	CCONJ
emaj-180	50	11	categorize	categorize	VERB
emaj-180	50	12	intellectual	intellectual	ADJ
emaj-180	50	13	capital	capital	NOUN
emaj-180	50	14	under	under	ADP
emaj-180	50	15	three	three	NUM
emaj-180	50	16	main	main	ADJ
emaj-180	50	17	elements	element	NOUN
emaj-180	50	18	,	,	PUNCT
emaj-180	50	19	which	which	PRON
emaj-180	50	20	are	be	AUX
emaj-180	50	21	human	human	ADJ
emaj-180	50	22	capital	capital	NOUN
emaj-180	50	23	,	,	PUNCT
emaj-180	50	24	structural	structural	ADJ
emaj-180	50	25	capital	capital	NOUN
emaj-180	50	26	and	and	CCONJ
emaj-180	50	27	customer	customer	NOUN
emaj-180	50	28	capital	capital	NOUN
emaj-180	50	29	(	(	PUNCT
emaj-180	50	30	stewart	stewart	PROPN
emaj-180	50	31	,	,	PUNCT
emaj-180	50	32	1998	1998	NUM
emaj-180	50	33	;	;	PUNCT
emaj-180	50	34	bontis	bontis	PROPN
emaj-180	50	35	,	,	PUNCT
emaj-180	50	36	1998	1998	NUM
emaj-180	50	37	)	)	PUNCT
emaj-180	50	38	.	.	PUNCT
emaj-180	51	1	some	some	DET
emaj-180	51	2	scholars	scholar	NOUN
emaj-180	51	3	also	also	ADV
emaj-180	51	4	term	term	NOUN
emaj-180	51	5	and	and	CCONJ
emaj-180	51	6	name	name	NOUN
emaj-180	51	7	customer	customer	NOUN
emaj-180	51	8	capital	capital	NOUN
emaj-180	51	9	as	as	ADP
emaj-180	51	10	the	the	DET
emaj-180	51	11	relational	relational	ADJ
emaj-180	51	12	capital	capital	NOUN
emaj-180	51	13	,	,	PUNCT
emaj-180	51	14	but	but	CCONJ
emaj-180	51	15	(	(	PUNCT
emaj-180	51	16	the	the	DET
emaj-180	51	17	conceptualization	conceptualization	NOUN
emaj-180	51	18	above	above	ADP
emaj-180	51	19	as	as	ADP
emaj-180	51	20	of	of	ADP
emaj-180	51	21	three	three	NUM
emaj-180	51	22	components	component	NOUN
emaj-180	51	23	)	)	PUNCT
emaj-180	51	24	is	be	AUX
emaj-180	51	25	still	still	ADV
emaj-180	51	26	valid	valid	ADJ
emaj-180	51	27	(	(	PUNCT
emaj-180	51	28	sveiby	sveiby	PROPN
emaj-180	51	29	,	,	PUNCT
emaj-180	51	30	1997	1997	NUM
emaj-180	51	31	;	;	PUNCT
emaj-180	51	32	bontis	bontis	PROPN
emaj-180	51	33	,	,	PUNCT
emaj-180	51	34	2002	2002	NUM
emaj-180	51	35	;	;	PUNCT
emaj-180	51	36	meritum	meritum	PROPN
emaj-180	51	37	,	,	PUNCT
emaj-180	51	38	2002	2002	NUM
emaj-180	51	39	;	;	PUNCT
emaj-180	51	40	pablos	pablos	PROPN
emaj-180	51	41	,	,	PUNCT
emaj-180	51	42	2003	2003	NUM
emaj-180	51	43	;	;	PUNCT
emaj-180	51	44	marr	marr	PROPN
emaj-180	51	45	and	and	CCONJ
emaj-180	51	46	adams	adam	NOUN
emaj-180	51	47	,	,	PUNCT
emaj-180	51	48	2004	2004	NUM
emaj-180	51	49	)	)	PUNCT
emaj-180	51	50	.	.	PUNCT
emaj-180	52	1	figure	figure	VERB
emaj-180	52	2	3	3	NUM
emaj-180	52	3	.	.	NOUN
emaj-180	52	4	three	three	NUM
emaj-180	52	5	category	category	NOUN
emaj-180	52	6	classification	classification	NOUN
emaj-180	52	7	(	(	PUNCT
emaj-180	52	8	conceptualization	conceptualization	NOUN
emaj-180	52	9	)	)	PUNCT
emaj-180	52	10	of	of	ADP
emaj-180	52	11	intellectual	intellectual	ADJ
emaj-180	52	12	capital	capital	NOUN
emaj-180	52	13	resource	resource	NOUN
emaj-180	52	14	:	:	PUNCT
emaj-180	52	15	bontis	bontis	ADJ
emaj-180	52	16	,	,	PUNCT
emaj-180	52	17	n.	n.	PROPN
emaj-180	52	18	(	(	PUNCT
emaj-180	52	19	1998	1998	NUM
emaj-180	52	20	)	)	PUNCT
emaj-180	52	21	,	,	PUNCT
emaj-180	52	22	“	"	PUNCT
emaj-180	52	23	intellectual	intellectual	ADJ
emaj-180	52	24	capital	capital	NOUN
emaj-180	52	25	:	:	PUNCT
emaj-180	52	26	an	an	DET
emaj-180	52	27	exploratory	exploratory	ADJ
emaj-180	52	28	study	study	NOUN
emaj-180	52	29	that	that	PRON
emaj-180	52	30	develops	develop	VERB
emaj-180	52	31	measures	measure	NOUN
emaj-180	52	32	and	and	CCONJ
emaj-180	52	33	models	model	NOUN
emaj-180	52	34	”	"	PUNCT
emaj-180	52	35	,	,	PUNCT
emaj-180	52	36	management	management	NOUN
emaj-180	52	37	decision	decision	NOUN
emaj-180	52	38	,	,	PUNCT
emaj-180	52	39	vol	vol	NOUN
emaj-180	52	40	.	.	PROPN
emaj-180	53	1	36	36	NUM
emaj-180	54	1	no	no	NOUN
emaj-180	54	2	.	.	NOUN
emaj-180	55	1	2	2	NUM
emaj-180	55	2	,	,	PUNCT
emaj-180	55	3	pp	pp	ADJ
emaj-180	55	4	.	.	PUNCT
emaj-180	56	1	63	63	NUM
emaj-180	56	2	-	-	SYM
emaj-180	56	3	76	76	NUM
emaj-180	56	4	.	.	PUNCT
emaj-180	57	1	human	human	ADJ
emaj-180	57	2	capital	capital	NOUN
emaj-180	57	3	refers	refer	VERB
emaj-180	57	4	to	to	ADP
emaj-180	57	5	skill	skill	NOUN
emaj-180	57	6	-	-	PUNCT
emaj-180	57	7	sets	set	NOUN
emaj-180	57	8	,	,	PUNCT
emaj-180	57	9	education	education	NOUN
emaj-180	57	10	,	,	PUNCT
emaj-180	57	11	knowledge	knowledge	NOUN
emaj-180	57	12	,	,	PUNCT
emaj-180	57	13	abilities	ability	NOUN
emaj-180	57	14	,	,	PUNCT
emaj-180	57	15	aptitudes	aptitude	NOUN
emaj-180	57	16	and	and	CCONJ
emaj-180	57	17	attitudes	attitude	NOUN
emaj-180	57	18	of	of	ADP
emaj-180	57	19	human	human	ADJ
emaj-180	57	20	resources	resource	NOUN
emaj-180	57	21	(	(	PUNCT
emaj-180	57	22	garcia	garcia	PROPN
emaj-180	57	23	-	-	PUNCT
emaj-180	57	24	meca	meca	PROPN
emaj-180	57	25	,	,	PUNCT
emaj-180	57	26	2006	2006	NUM
emaj-180	57	27	;	;	PUNCT
emaj-180	57	28	kızıl	kızıl	PROPN
emaj-180	57	29	,	,	PUNCT
emaj-180	57	30	2009	2009	NUM
emaj-180	57	31	)	)	PUNCT
emaj-180	57	32	.	.	PUNCT
emaj-180	58	1	human	human	ADJ
emaj-180	58	2	capital	capital	NOUN
emaj-180	58	3	is	be	AUX
emaj-180	58	4	accepted	accept	VERB
emaj-180	58	5	as	as	ADP
emaj-180	58	6	a	a	DET
emaj-180	58	7	main	main	ADJ
emaj-180	58	8	component	component	NOUN
emaj-180	58	9	(	(	PUNCT
emaj-180	58	10	element	element	NOUN
emaj-180	58	11	)	)	PUNCT
emaj-180	58	12	of	of	ADP
emaj-180	58	13	intellectual	intellectual	ADJ
emaj-180	58	14	capital	capital	NOUN
emaj-180	58	15	(	(	PUNCT
emaj-180	58	16	ic	ic	PROPN
emaj-180	58	17	)	)	PUNCT
emaj-180	58	18	by	by	ADP
emaj-180	58	19	several	several	ADJ
emaj-180	58	20	scholars	scholar	NOUN
emaj-180	58	21	.	.	PUNCT
emaj-180	59	1	one	one	NUM
emaj-180	59	2	of	of	ADP
emaj-180	59	3	the	the	DET
emaj-180	59	4	main	main	ADJ
emaj-180	59	5	distinctions	distinction	NOUN
emaj-180	59	6	of	of	ADP
emaj-180	59	7	human	human	ADJ
emaj-180	59	8	capital	capital	NOUN
emaj-180	59	9	is	be	AUX
emaj-180	59	10	that	that	SCONJ
emaj-180	59	11	,	,	PUNCT
emaj-180	59	12	it	it	PRON
emaj-180	59	13	can	can	AUX
emaj-180	59	14	not	not	PART
emaj-180	59	15	be	be	AUX
emaj-180	59	16	owned	own	VERB
emaj-180	59	17	by	by	ADP
emaj-180	59	18	organizations	organization	NOUN
emaj-180	59	19	.	.	PUNCT
emaj-180	60	1	when	when	SCONJ
emaj-180	60	2	an	an	DET
emaj-180	60	3	employee	employee	NOUN
emaj-180	60	4	leaves	leave	VERB
emaj-180	60	5	a	a	DET
emaj-180	60	6	particular	particular	ADJ
emaj-180	60	7	business	business	NOUN
emaj-180	60	8	,	,	PUNCT
emaj-180	60	9	human	human	ADJ
emaj-180	60	10	capital	capital	NOUN
emaj-180	60	11	related	relate	VERB
emaj-180	60	12	to	to	ADP
emaj-180	60	13	him	he	PRON
emaj-180	60	14	leaves	leave	VERB
emaj-180	60	15	the	the	DET
emaj-180	60	16	business	business	NOUN
emaj-180	60	17	with	with	ADP
emaj-180	60	18	him	he	PRON
emaj-180	60	19	.	.	PUNCT
emaj-180	61	1	on	on	ADP
emaj-180	61	2	the	the	DET
emaj-180	61	3	other	other	ADJ
emaj-180	61	4	hand	hand	NOUN
emaj-180	61	5	,	,	PUNCT
emaj-180	61	6	the	the	DET
emaj-180	61	7	same	same	ADJ
emaj-180	61	8	can	can	AUX
emaj-180	61	9	not	not	PART
emaj-180	61	10	be	be	AUX
emaj-180	61	11	said	say	VERB
emaj-180	61	12	for	for	ADP
emaj-180	61	13	structural	structural	ADJ
emaj-180	61	14	capital	capital	NOUN
emaj-180	61	15	as	as	ADP
emaj-180	61	16	an	an	DET
emaj-180	61	17	example	example	NOUN
emaj-180	61	18	(	(	PUNCT
emaj-180	61	19	edvinsson	edvinsson	NOUN
emaj-180	61	20	and	and	CCONJ
emaj-180	61	21	malone	malone	PROPN
emaj-180	61	22	,	,	PUNCT
emaj-180	61	23	1997	1997	NUM
emaj-180	61	24	;	;	PUNCT
emaj-180	61	25	stewart	stewart	PROPN
emaj-180	61	26	,	,	PUNCT
emaj-180	61	27	1998	1998	NUM
emaj-180	61	28	)	)	PUNCT
emaj-180	61	29	.	.	PUNCT
emaj-180	62	1	structural	structural	ADJ
emaj-180	62	2	capital	capital	NOUN
emaj-180	62	3	includes	include	VERB
emaj-180	62	4	culture	culture	NOUN
emaj-180	62	5	,	,	PUNCT
emaj-180	62	6	innovation	innovation	NOUN
emaj-180	62	7	and	and	CCONJ
emaj-180	62	8	,	,	PUNCT
emaj-180	62	9	process	process	NOUN
emaj-180	62	10	,	,	PUNCT
emaj-180	62	11	where	where	SCONJ
emaj-180	62	12	relational	relational	ADJ
emaj-180	62	13	capital	capital	NOUN
emaj-180	62	14	covers	cover	VERB
emaj-180	62	15	the	the	DET
emaj-180	62	16	organizational	organizational	ADJ
emaj-180	62	17	relationships	relationship	NOUN
emaj-180	62	18	and	and	CCONJ
emaj-180	62	19	cooperations	cooperation	NOUN
emaj-180	62	20	with	with	ADP
emaj-180	62	21	stakeholders	stakeholder	NOUN
emaj-180	62	22	(	(	PUNCT
emaj-180	62	23	marr	marr	PROPN
emaj-180	62	24	et	et	PROPN
emaj-180	62	25	al	al	PROPN
emaj-180	62	26	.	.	PROPN
emaj-180	62	27	,	,	PUNCT
emaj-180	62	28	2003	2003	NUM
emaj-180	62	29	)	)	PUNCT
emaj-180	62	30	.	.	PUNCT
emaj-180	63	1	for	for	ADP
emaj-180	63	2	instance	instance	NOUN
emaj-180	63	3	,	,	PUNCT
emaj-180	63	4	number	number	NOUN
emaj-180	63	5	of	of	ADP
emaj-180	63	6	clients	client	NOUN
emaj-180	63	7	,	,	PUNCT
emaj-180	63	8	stakeholders	stakeholder	NOUN
emaj-180	63	9	network	network	NOUN
emaj-180	63	10	,	,	PUNCT
emaj-180	63	11	social	social	ADJ
emaj-180	63	12	responsibility	responsibility	NOUN
emaj-180	63	13	projects	project	NOUN
emaj-180	63	14	and	and	CCONJ
emaj-180	63	15	sponsorships	sponsorship	NOUN
emaj-180	63	16	can	can	AUX
emaj-180	63	17	be	be	AUX
emaj-180	63	18	analyzed	analyze	VERB
emaj-180	63	19	in	in	ADP
emaj-180	63	20	the	the	DET
emaj-180	63	21	context	context	NOUN
emaj-180	63	22	of	of	ADP
emaj-180	63	23	relational	relational	ADJ
emaj-180	63	24	capital	capital	NOUN
emaj-180	63	25	(	(	PUNCT
emaj-180	63	26	kızıl	kızıl	PROPN
emaj-180	63	27	,	,	PUNCT
emaj-180	63	28	2010	2010	NUM
emaj-180	63	29	)	)	PUNCT
emaj-180	63	30	.	.	PUNCT
emaj-180	64	1	there	there	PRON
emaj-180	64	2	is	be	VERB
emaj-180	64	3	a	a	DET
emaj-180	64	4	debate	debate	NOUN
emaj-180	64	5	on	on	ADP
emaj-180	64	6	intellectual	intellectual	ADJ
emaj-180	64	7	capital	capital	NOUN
emaj-180	64	8	measurement	measurement	NOUN
emaj-180	64	9	as	as	ADV
emaj-180	64	10	well	well	ADV
emaj-180	64	11	since	since	SCONJ
emaj-180	64	12	the	the	DET
emaj-180	64	13	models	model	NOUN
emaj-180	64	14	utilized	utilize	VERB
emaj-180	64	15	vary	vary	VERB
emaj-180	64	16	.	.	PUNCT
emaj-180	65	1	in	in	ADP
emaj-180	65	2	other	other	ADJ
emaj-180	65	3	words	word	NOUN
emaj-180	65	4	,	,	PUNCT
emaj-180	65	5	a	a	DET
emaj-180	65	6	mutual	mutual	ADJ
emaj-180	65	7	agreement	agreement	NOUN
emaj-180	65	8	on	on	ADP
emaj-180	65	9	intellectual	intellectual	ADJ
emaj-180	65	10	capital	capital	NOUN
emaj-180	65	11	measurement	measurement	NOUN
emaj-180	65	12	models	model	NOUN
emaj-180	65	13	does	do	AUX
emaj-180	65	14	not	not	PART
emaj-180	65	15	exist	exist	VERB
emaj-180	65	16	.	.	PUNCT
emaj-180	66	1	this	this	PRON
emaj-180	66	2	is	be	AUX
emaj-180	66	3	because	because	SCONJ
emaj-180	66	4	particular	particular	ADJ
emaj-180	66	5	intellectual	intellectual	ADJ
emaj-180	66	6	capital	capital	NOUN
emaj-180	66	7	models	model	NOUN
emaj-180	66	8	are	be	AUX
emaj-180	66	9	not	not	PART
emaj-180	66	10	quantitative	quantitative	ADJ
emaj-180	66	11	,	,	PUNCT
emaj-180	66	12	but	but	CCONJ
emaj-180	66	13	qualitative	qualitative	NOUN
emaj-180	66	14	.	.	PUNCT
emaj-180	67	1	some	some	DET
emaj-180	67	2	models	model	NOUN
emaj-180	67	3	are	be	AUX
emaj-180	67	4	also	also	ADV
emaj-180	67	5	general	general	ADJ
emaj-180	67	6	and	and	CCONJ
emaj-180	67	7	broad	broad	ADJ
emaj-180	67	8	(	(	PUNCT
emaj-180	67	9	kaufmann	kaufmann	PROPN
emaj-180	67	10	and	and	CCONJ
emaj-180	67	11	schneider	schneider	PROPN
emaj-180	67	12	,	,	PUNCT
emaj-180	67	13	2004	2004	NUM
emaj-180	67	14	)	)	PUNCT
emaj-180	67	15	.	.	PUNCT
emaj-180	68	1	on	on	ADP
emaj-180	68	2	the	the	DET
emaj-180	68	3	opposite	opposite	ADJ
emaj-180	68	4	side	side	NOUN
emaj-180	68	5	,	,	PUNCT
emaj-180	68	6	intellectual	intellectual	ADJ
emaj-180	68	7	capital	capital	NOUN
emaj-180	68	8	measurement	measurement	NOUN
emaj-180	68	9	is	be	AUX
emaj-180	68	10	a	a	DET
emaj-180	68	11	very	very	ADV
emaj-180	68	12	critical	critical	ADJ
emaj-180	68	13	concept	concept	NOUN
emaj-180	68	14	since	since	SCONJ
emaj-180	68	15	intellectual	intellectual	ADJ
emaj-180	68	16	capital	capital	NOUN
emaj-180	68	17	management	management	NOUN
emaj-180	68	18	becomes	become	VERB
emaj-180	68	19	impossible	impossible	ADJ
emaj-180	68	20	without	without	ADP
emaj-180	68	21	intellectual	intellectual	ADJ
emaj-180	68	22	capital	capital	NOUN
emaj-180	68	23	measurement	measurement	NOUN
emaj-180	68	24	.	.	PUNCT
emaj-180	69	1	the	the	DET
emaj-180	69	2	well	well	ADV
emaj-180	69	3	known	know	VERB
emaj-180	69	4	sentence	sentence	NOUN
emaj-180	69	5	of	of	ADP
emaj-180	69	6	“	"	PUNCT
emaj-180	69	7	if	if	SCONJ
emaj-180	69	8	you	you	PRON
emaj-180	69	9	can‟t	can‟t	X
emaj-180	69	10	measure	measure	VERB
emaj-180	69	11	it	it	PRON
emaj-180	69	12	,	,	PUNCT
emaj-180	69	13	you	you	PRON
emaj-180	69	14	can‟t	can‟t	X
emaj-180	69	15	manage	manage	VERB
emaj-180	69	16	it	it	PRON
emaj-180	69	17	”	"	PUNCT
emaj-180	69	18	can	can	AUX
emaj-180	69	19	be	be	AUX
emaj-180	69	20	shown	show	VERB
emaj-180	69	21	as	as	ADP
emaj-180	69	22	a	a	DET
emaj-180	69	23	strong	strong	ADJ
emaj-180	69	24	proof	proof	NOUN
emaj-180	69	25	and	and	CCONJ
emaj-180	69	26	indicator	indicator	NOUN
emaj-180	69	27	at	at	ADP
emaj-180	69	28	this	this	DET
emaj-180	69	29	point	point	NOUN
emaj-180	69	30	(	(	PUNCT
emaj-180	69	31	kaplan	kaplan	PROPN
emaj-180	69	32	and	and	CCONJ
emaj-180	69	33	norton	norton	PROPN
emaj-180	69	34	,	,	PUNCT
emaj-180	69	35	1992	1992	NUM
emaj-180	69	36	)	)	PUNCT
emaj-180	69	37	.	.	PUNCT
emaj-180	70	1	as	as	SCONJ
emaj-180	70	2	there	there	PRON
emaj-180	70	3	is	be	VERB
emaj-180	70	4	no	no	DET
emaj-180	70	5	common	common	ADJ
emaj-180	70	6	definition	definition	NOUN
emaj-180	70	7	or	or	CCONJ
emaj-180	70	8	description	description	NOUN
emaj-180	70	9	of	of	ADP
emaj-180	70	10	intellectual	intellectual	ADJ
emaj-180	70	11	capital	capital	NOUN
emaj-180	70	12	,	,	PUNCT
emaj-180	70	13	intellectual	intellectual	ADJ
emaj-180	70	14	capital	capital	NOUN
emaj-180	70	15	measurement	measurement	NOUN
emaj-180	70	16	,	,	PUNCT
emaj-180	70	17	accounting	accounting	NOUN
emaj-180	70	18	and	and	CCONJ
emaj-180	70	19	reporting	report	VERB
emaj-180	70	20	techniques	technique	NOUN
emaj-180	70	21	also	also	ADV
emaj-180	70	22	vary	vary	VERB
emaj-180	70	23	.	.	PUNCT
emaj-180	71	1	some	some	PRON
emaj-180	71	2	of	of	ADP
emaj-180	71	3	the	the	DET
emaj-180	71	4	well	well	ADV
emaj-180	71	5	known	know	VERB
emaj-180	71	6	intellectual	intellectual	ADJ
emaj-180	71	7	capital	capital	NOUN
emaj-180	71	8	measurement	measurement	NOUN
emaj-180	71	9	methods	method	NOUN
emaj-180	71	10	are	be	AUX
emaj-180	71	11	market	market	NOUN
emaj-180	71	12	value	value	NOUN
emaj-180	71	13	(	(	PUNCT
emaj-180	71	14	mv	mv	NOUN
emaj-180	71	15	)	)	PUNCT
emaj-180	71	16	/	/	SYM
emaj-180	71	17	book	book	NOUN
emaj-180	71	18	value	value	NOUN
emaj-180	71	19	(	(	PUNCT
emaj-180	71	20	bv	bv	PROPN
emaj-180	71	21	)	)	PUNCT
emaj-180	71	22	,	,	PUNCT
emaj-180	71	23	market	market	NOUN
emaj-180	71	24	value	value	NOUN
emaj-180	71	25	(	(	PUNCT
emaj-180	71	26	mv	mv	NOUN
emaj-180	71	27	)	)	PUNCT
emaj-180	71	28	book	book	NOUN
emaj-180	71	29	value	value	NOUN
emaj-180	71	30	(	(	PUNCT
emaj-180	71	31	bv	bv	PROPN
emaj-180	71	32	)	)	PUNCT
emaj-180	71	33	,	,	PUNCT
emaj-180	71	34	skandia	skandia	NOUN
emaj-180	71	35	(	(	PUNCT
emaj-180	71	36	edvinsson	edvinsson	NOUN
emaj-180	71	37	)	)	PUNCT
emaj-180	71	38	router	router	NOUN
emaj-180	71	39	pattern	pattern	NOUN
emaj-180	71	40	,	,	PUNCT
emaj-180	71	41	roos&roos	roos&roos	PROPN
emaj-180	71	42	categorization	categorization	NOUN
emaj-180	71	43	,	,	PUNCT
emaj-180	71	44	value	value	NOUN
emaj-180	71	45	added	add	VERB
emaj-180	71	46	intellectual	intellectual	ADJ
emaj-180	71	47	coefficient	coefficient	NOUN
emaj-180	71	48	(	(	PUNCT
emaj-180	71	49	vaic	vaic	ADJ
emaj-180	71	50	)	)	PUNCT
emaj-180	71	51	model	model	NOUN
emaj-180	71	52	,	,	PUNCT
emaj-180	71	53	brooking‟s	brooking‟s	NOUN
emaj-180	71	54	technology	technology	NOUN
emaj-180	71	55	,	,	PUNCT
emaj-180	71	56	monitoring	monitor	VERB
emaj-180	71	57	pattern	pattern	NOUN
emaj-180	71	58	of	of	ADP
emaj-180	71	59	intangible	intangible	ADJ
emaj-180	71	60	assets	asset	NOUN
emaj-180	71	61	,	,	PUNCT
emaj-180	71	62	economic	economic	ADJ
emaj-180	71	63	value	value	NOUN
emaj-180	71	64	added	add	VERB
emaj-180	71	65	pattern	pattern	NOUN
emaj-180	71	66	(	(	PUNCT
emaj-180	71	67	eva	eva	PROPN
emaj-180	71	68	)	)	PUNCT
emaj-180	71	69	,	,	PUNCT
emaj-180	71	70	sveiby‟s	sveiby‟s	NOUN
emaj-180	71	71	model	model	NOUN
emaj-180	71	72	,	,	PUNCT
emaj-180	71	73	balanced	balanced	ADJ
emaj-180	71	74	scorecard	scorecard	NOUN
emaj-180	71	75	pattern	pattern	NOUN
emaj-180	71	76	,	,	PUNCT
emaj-180	71	77	tobin‟s	tobin‟s	ADP
emaj-180	71	78	q	q	NOUN
emaj-180	71	79	pattern	pattern	NOUN
emaj-180	71	80	,	,	PUNCT
emaj-180	71	81	sullivan‟s	sullivan‟s	ADP
emaj-180	71	82	pattern	pattern	NOUN
emaj-180	71	83	,	,	PUNCT
emaj-180	71	84	human	human	ADJ
emaj-180	71	85	resources	resource	NOUN
emaj-180	71	86	accounting	account	VERB
emaj-180	71	87	,	,	PUNCT
emaj-180	71	88	the	the	DET
emaj-180	71	89	invisible	invisible	ADJ
emaj-180	71	90	balance	balance	NOUN
emaj-180	71	91	sheet	sheet	NOUN
emaj-180	71	92	,	,	PUNCT
emaj-180	71	93	and	and	CCONJ
emaj-180	71	94	human	human	ADJ
emaj-180	71	95	resources	resource	NOUN
emaj-180	71	96	accounting	accounting	NOUN
emaj-180	71	97	and	and	CCONJ
emaj-180	71	98	costing	costing	NOUN
emaj-180	71	99	.	.	PUNCT
emaj-180	72	1	all	all	DET
emaj-180	72	2	these	these	DET
emaj-180	72	3	techniques	technique	NOUN
emaj-180	72	4	,	,	PUNCT
emaj-180	72	5	creating	create	VERB
emaj-180	72	6	and	and	CCONJ
emaj-180	72	7	using	use	VERB
emaj-180	72	8	knowledge	knowledge	NOUN
emaj-180	72	9	,	,	PUNCT
emaj-180	72	10	are	be	AUX
emaj-180	72	11	constructed	construct	VERB
emaj-180	72	12	to	to	PART
emaj-180	72	13	measure	measure	VERB
emaj-180	72	14	non	non	ADJ
emaj-180	72	15	-	-	ADJ
emaj-180	72	16	financial	financial	ADJ
emaj-180	72	17	and	and	CCONJ
emaj-180	72	18	qualitative	qualitative	ADJ
emaj-180	72	19	items	item	NOUN
emaj-180	72	20	of	of	ADP
emaj-180	72	21	intellectual	intellectual	ADJ
emaj-180	72	22	capital	capital	NOUN
emaj-180	72	23	(	(	PUNCT
emaj-180	72	24	petty	petty	ADJ
emaj-180	72	25	and	and	CCONJ
emaj-180	72	26	guthrie	guthrie	PROPN
emaj-180	72	27	,	,	PUNCT
emaj-180	72	28	2000	2000	NUM
emaj-180	72	29	)	)	PUNCT
emaj-180	72	30	.	.	PUNCT
emaj-180	73	1	the	the	DET
emaj-180	73	2	remainder	remainder	NOUN
emaj-180	73	3	of	of	ADP
emaj-180	73	4	this	this	DET
emaj-180	73	5	paper	paper	NOUN
emaj-180	73	6	is	be	AUX
emaj-180	73	7	organized	organize	VERB
emaj-180	73	8	as	as	SCONJ
emaj-180	73	9	follows	follow	VERB
emaj-180	73	10	:	:	PUNCT
emaj-180	73	11	section	section	PROPN
emaj-180	73	12	ii	ii	PROPN
emaj-180	73	13	reviews	review	VERB
emaj-180	73	14	the	the	DET
emaj-180	73	15	literature	literature	NOUN
emaj-180	73	16	.	.	PUNCT
emaj-180	74	1	data	datum	NOUN
emaj-180	74	2	and	and	CCONJ
emaj-180	74	3	methodology	methodology	NOUN
emaj-180	74	4	follows	follow	VERB
emaj-180	74	5	in	in	ADP
emaj-180	74	6	section	section	PROPN
emaj-180	74	7	iii	iii	PROPN
emaj-180	74	8	.	.	PUNCT
emaj-180	75	1	finally	finally	ADV
emaj-180	75	2	,	,	PUNCT
emaj-180	75	3	section	section	NOUN
emaj-180	75	4	iv	iv	NUM
emaj-180	75	5	includes	include	VERB
emaj-180	75	6	the	the	DET
emaj-180	75	7	conclusion	conclusion	NOUN
emaj-180	75	8	of	of	ADP
emaj-180	75	9	research	research	NOUN
emaj-180	75	10	.	.	PUNCT
emaj-180	76	1	ii	ii	PROPN
emaj-180	76	2	.	.	PUNCT
emaj-180	76	3	literature	literature	PROPN
emaj-180	76	4	review	review	PROPN
emaj-180	76	5	cabrita	cabrita	PROPN
emaj-180	76	6	,	,	PUNCT
emaj-180	76	7	ribeiro	ribeiro	PROPN
emaj-180	76	8	da	da	PROPN
emaj-180	76	9	silva	silva	PROPN
emaj-180	76	10	,	,	PUNCT
emaj-180	76	11	rodrigues	rodrigues	PROPN
emaj-180	76	12	and	and	CCONJ
emaj-180	76	13	munoz	munoz	PROPN
emaj-180	76	14	duenas	duenas	PROPN
emaj-180	76	15	investigated	investigate	VERB
emaj-180	76	16	the	the	DET
emaj-180	76	17	level	level	NOUN
emaj-180	76	18	of	of	ADP
emaj-180	76	19	intellectual	intellectual	ADJ
emaj-180	76	20	capital	capital	NOUN
emaj-180	76	21	(	(	PUNCT
emaj-180	76	22	ic	ic	NOUN
emaj-180	76	23	)	)	PUNCT
emaj-180	76	24	awareness	awareness	NOUN
emaj-180	76	25	among	among	ADP
emaj-180	76	26	portuguese	portuguese	ADJ
emaj-180	76	27	bank	bank	NOUN
emaj-180	76	28	managers	manager	NOUN
emaj-180	76	29	in	in	ADP
emaj-180	76	30	2017	2017	NUM
emaj-180	76	31	and	and	CCONJ
emaj-180	76	32	tried	try	VERB
emaj-180	76	33	to	to	PART
emaj-180	76	34	find	find	VERB
emaj-180	76	35	which	which	DET
emaj-180	76	36	disclosure	disclosure	NOUN
emaj-180	76	37	techniques	technique	NOUN
emaj-180	76	38	were	be	AUX
emaj-180	76	39	most	most	ADV
emaj-180	76	40	common	common	ADJ
emaj-180	76	41	.	.	PUNCT
emaj-180	77	1	the	the	DET
emaj-180	77	2	main	main	ADJ
emaj-180	77	3	aims	aim	NOUN
emaj-180	77	4	of	of	ADP
emaj-180	77	5	this	this	DET
emaj-180	77	6	reseach	reseach	NOUN
emaj-180	77	7	were	be	AUX
emaj-180	77	8	to	to	PART
emaj-180	77	9	investigate	investigate	VERB
emaj-180	77	10	how	how	SCONJ
emaj-180	77	11	portuguese	portuguese	ADJ
emaj-180	77	12	bank	bank	NOUN
emaj-180	77	13	managers	manager	NOUN
emaj-180	77	14	perceived	perceive	VERB
emaj-180	77	15	the	the	DET
emaj-180	77	16	effect	effect	NOUN
emaj-180	77	17	of	of	ADP
emaj-180	77	18	intellectual	intellectual	ADJ
emaj-180	77	19	capital	capital	NOUN
emaj-180	77	20	(	(	PUNCT
emaj-180	77	21	ic	ic	NUM
emaj-180	77	22	)	)	PUNCT
emaj-180	77	23	disclosure	disclosure	NOUN
emaj-180	77	24	on	on	ADP
emaj-180	77	25	the	the	DET
emaj-180	77	26	bank‟s	bank‟s	ADJ
emaj-180	77	27	competitiveness	competitiveness	NOUN
emaj-180	77	28	;	;	PUNCT
emaj-180	77	29	and	and	CCONJ
emaj-180	77	30	to	to	PART
emaj-180	77	31	assess	assess	VERB
emaj-180	77	32	the	the	DET
emaj-180	77	33	degree	degree	NOUN
emaj-180	77	34	to	to	PART
emaj-180	77	35	which	which	PRON
emaj-180	77	36	portuguese	portuguese	ADJ
emaj-180	77	37	banks	bank	NOUN
emaj-180	77	38	voluntarily	voluntarily	ADV
emaj-180	77	39	reported	report	VERB
emaj-180	77	40	their	their	PRON
emaj-180	77	41	intelelectual	intelelectual	ADJ
emaj-180	77	42	capital	capital	NOUN
emaj-180	77	43	(	(	PUNCT
emaj-180	77	44	ic	ic	NUM
emaj-180	77	45	)	)	PUNCT
emaj-180	77	46	in	in	ADP
emaj-180	77	47	annual	annual	ADJ
emaj-180	77	48	reports	report	NOUN
emaj-180	77	49	vs	vs	ADP
emaj-180	77	50	webpages	webpage	NOUN
emaj-180	77	51	.	.	PUNCT
emaj-180	78	1	their	their	PRON
emaj-180	78	2	method	method	NOUN
emaj-180	78	3	included	include	VERB
emaj-180	78	4	the	the	DET
emaj-180	78	5	collection	collection	NOUN
emaj-180	78	6	of	of	ADP
emaj-180	78	7	secondary	secondary	ADJ
emaj-180	78	8	data	datum	NOUN
emaj-180	78	9	–	–	PUNCT
emaj-180	78	10	annual	annual	ADJ
emaj-180	78	11	reports	report	NOUN
emaj-180	78	12	and	and	CCONJ
emaj-180	78	13	websites	website	NOUN
emaj-180	78	14	from	from	ADP
emaj-180	78	15	the	the	DET
emaj-180	78	16	28	28	NUM
emaj-180	78	17	banks	bank	NOUN
emaj-180	78	18	operating	operate	VERB
emaj-180	78	19	in	in	ADP
emaj-180	78	20	portugal	portugal	PROPN
emaj-180	78	21	,	,	PUNCT
emaj-180	78	22	and	and	CCONJ
emaj-180	78	23	semi	semi	ADJ
emaj-180	78	24	-	-	ADJ
emaj-180	78	25	structured	structured	ADJ
emaj-180	78	26	interviews	interview	NOUN
emaj-180	78	27	with	with	ADP
emaj-180	78	28	25	25	NUM
emaj-180	78	29	banking	banking	NOUN
emaj-180	78	30	managers	manager	NOUN
emaj-180	78	31	.	.	PUNCT
emaj-180	79	1	content	content	NOUN
emaj-180	79	2	analysis	analysis	NOUN
emaj-180	79	3	was	be	AUX
emaj-180	79	4	implemented	implement	VERB
emaj-180	79	5	using	use	VERB
emaj-180	79	6	a	a	DET
emaj-180	79	7	constructed	construct	VERB
emaj-180	79	8	index	index	NOUN
emaj-180	79	9	based	base	VERB
emaj-180	79	10	on	on	ADP
emaj-180	79	11	two	two	NUM
emaj-180	79	12	european	european	ADJ
emaj-180	79	13	frameworks	framework	NOUN
emaj-180	79	14	.	.	PUNCT
emaj-180	80	1	volume	volume	NOUN
emaj-180	80	2	9	9	NUM
emaj-180	80	3	no	no	DET
emaj-180	80	4	1	1	NUM
emaj-180	80	5	(	(	PUNCT
emaj-180	80	6	2019	2019	NUM
emaj-180	80	7	)	)	PUNCT
emaj-180	80	8	|	|	ADV
emaj-180	80	9	issn	issn	VERB
emaj-180	80	10	2158	2158	NUM
emaj-180	80	11	-	-	SYM
emaj-180	80	12	8708	8708	NUM
emaj-180	80	13	(	(	PUNCT
emaj-180	80	14	online	online	NOUN
emaj-180	80	15	)	)	PUNCT
emaj-180	80	16	|	|	ADV
emaj-180	80	17	doi	doi	X
emaj-180	80	18	10.5195	10.5195	NUM
emaj-180	80	19	/	/	SYM
emaj-180	80	20	emaj.2019.180	emaj.2019.180	PROPN
emaj-180	81	1	|	|	ADV
emaj-180	81	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-180	81	3	mehmet	mehmet	PROPN
emaj-180	81	4	lütfi	lütfi	PROPN
emaj-180	81	5	arslan	arslan	PROPN
emaj-180	81	6	,	,	PUNCT
emaj-180	81	7	cevdet	cevdet	NOUN
emaj-180	81	8	kızıl	kızıl	NOUN
emaj-180	81	9	emerging	emerge	VERB
emaj-180	81	10	markets	market	NOUN
emaj-180	81	11	journal	journal	NOUN
emaj-180	82	1	|	|	ADV
emaj-180	82	2	p	p	NOUN
emaj-180	82	3	a	a	DET
emaj-180	82	4	g	g	NOUN
emaj-180	82	5	e	e	NOUN
emaj-180	82	6	|103	|103	X
emaj-180	82	7	according	accord	VERB
emaj-180	82	8	to	to	ADP
emaj-180	82	9	the	the	DET
emaj-180	82	10	results	result	NOUN
emaj-180	82	11	of	of	ADP
emaj-180	82	12	this	this	DET
emaj-180	82	13	research	research	NOUN
emaj-180	82	14	,	,	PUNCT
emaj-180	82	15	higher	high	ADJ
emaj-180	82	16	level	level	NOUN
emaj-180	82	17	of	of	ADP
emaj-180	82	18	intellectual	intellectual	ADJ
emaj-180	82	19	capital	capital	NOUN
emaj-180	82	20	(	(	PUNCT
emaj-180	82	21	ic	ic	NUM
emaj-180	82	22	)	)	PUNCT
emaj-180	82	23	disclosure	disclosure	NOUN
emaj-180	82	24	in	in	ADP
emaj-180	82	25	annual	annual	ADJ
emaj-180	82	26	reports	report	NOUN
emaj-180	82	27	were	be	AUX
emaj-180	82	28	observed	observe	VERB
emaj-180	82	29	more	more	ADJ
emaj-180	82	30	than	than	ADP
emaj-180	82	31	that	that	PRON
emaj-180	82	32	observed	observe	VERB
emaj-180	82	33	in	in	ADP
emaj-180	82	34	websites	website	NOUN
emaj-180	82	35	.	.	PUNCT
emaj-180	83	1	human	human	ADJ
emaj-180	83	2	capital	capital	NOUN
emaj-180	83	3	and	and	CCONJ
emaj-180	83	4	structural	structural	ADJ
emaj-180	83	5	capital	capital	NOUN
emaj-180	83	6	were	be	AUX
emaj-180	83	7	the	the	DET
emaj-180	83	8	most	most	ADV
emaj-180	83	9	reported	report	VERB
emaj-180	83	10	components	component	NOUN
emaj-180	83	11	in	in	ADP
emaj-180	83	12	annual	annual	ADJ
emaj-180	83	13	reports	report	NOUN
emaj-180	83	14	and	and	CCONJ
emaj-180	83	15	,	,	PUNCT
emaj-180	83	16	conversely	conversely	ADV
emaj-180	83	17	,	,	PUNCT
emaj-180	83	18	the	the	DET
emaj-180	83	19	disclosure	disclosure	NOUN
emaj-180	83	20	of	of	ADP
emaj-180	83	21	relational	relational	ADJ
emaj-180	83	22	capital	capital	NOUN
emaj-180	83	23	was	be	AUX
emaj-180	83	24	higher	high	ADJ
emaj-180	83	25	in	in	ADP
emaj-180	83	26	the	the	DET
emaj-180	83	27	webpages	webpage	NOUN
emaj-180	83	28	.	.	PUNCT
emaj-180	84	1	findings	finding	NOUN
emaj-180	84	2	were	be	AUX
emaj-180	84	3	parallel	parallel	ADJ
emaj-180	84	4	to	to	ADP
emaj-180	84	5	former	former	ADJ
emaj-180	84	6	literature	literature	NOUN
emaj-180	84	7	,	,	PUNCT
emaj-180	84	8	which	which	PRON
emaj-180	84	9	indicated	indicate	VERB
emaj-180	84	10	a	a	DET
emaj-180	84	11	very	very	ADV
emaj-180	84	12	low	low	ADJ
emaj-180	84	13	level	level	NOUN
emaj-180	84	14	of	of	ADP
emaj-180	84	15	intellectual	intellectual	ADJ
emaj-180	84	16	capital	capital	NOUN
emaj-180	84	17	(	(	PUNCT
emaj-180	84	18	ic	ic	NOUN
emaj-180	84	19	)	)	PUNCT
emaj-180	84	20	disclosure	disclosure	NOUN
emaj-180	84	21	.	.	PUNCT
emaj-180	85	1	also	also	ADV
emaj-180	85	2	,	,	PUNCT
emaj-180	85	3	interviews	interview	NOUN
emaj-180	85	4	showed	show	VERB
emaj-180	85	5	that	that	SCONJ
emaj-180	85	6	not	not	PART
emaj-180	85	7	many	many	ADJ
emaj-180	85	8	managers	manager	NOUN
emaj-180	85	9	still	still	ADV
emaj-180	85	10	were	be	AUX
emaj-180	85	11	able	able	ADJ
emaj-180	85	12	to	to	PART
emaj-180	85	13	recognize	recognize	VERB
emaj-180	85	14	the	the	DET
emaj-180	85	15	need	need	NOUN
emaj-180	85	16	and	and	CCONJ
emaj-180	85	17	significance	significance	NOUN
emaj-180	85	18	of	of	ADP
emaj-180	85	19	measuring	measure	VERB
emaj-180	85	20	and	and	CCONJ
emaj-180	85	21	reporting	report	VERB
emaj-180	85	22	intellectual	intellectual	ADJ
emaj-180	85	23	capital	capital	NOUN
emaj-180	85	24	(	(	PUNCT
emaj-180	85	25	ic	ic	PROPN
emaj-180	85	26	)	)	PUNCT
emaj-180	85	27	.	.	PUNCT
emaj-180	86	1	finally	finally	ADV
emaj-180	86	2	,	,	PUNCT
emaj-180	86	3	it	it	PRON
emaj-180	86	4	was	be	AUX
emaj-180	86	5	determined	determine	VERB
emaj-180	86	6	that	that	SCONJ
emaj-180	86	7	banks	bank	NOUN
emaj-180	86	8	were	be	AUX
emaj-180	86	9	not	not	PART
emaj-180	86	10	willing	willing	ADJ
emaj-180	86	11	to	to	PART
emaj-180	86	12	report	report	VERB
emaj-180	86	13	information	information	NOUN
emaj-180	86	14	of	of	ADP
emaj-180	86	15	sensitive	sensitive	ADJ
emaj-180	86	16	nature	nature	NOUN
emaj-180	86	17	because	because	SCONJ
emaj-180	86	18	of	of	ADP
emaj-180	86	19	confidentiality	confidentiality	NOUN
emaj-180	86	20	issues	issue	NOUN
emaj-180	86	21	(	(	PUNCT
emaj-180	86	22	cabrita	cabrita	PROPN
emaj-180	86	23	,	,	PUNCT
emaj-180	86	24	ribeiro	ribeiro	PROPN
emaj-180	86	25	da	da	PROPN
emaj-180	86	26	silva	silva	PROPN
emaj-180	86	27	,	,	PUNCT
emaj-180	86	28	rodrigues	rodrigues	PROPN
emaj-180	86	29	and	and	CCONJ
emaj-180	86	30	munoz	munoz	PROPN
emaj-180	86	31	duenas	duenas	PROPN
emaj-180	86	32	,	,	PUNCT
emaj-180	86	33	2017	2017	NUM
emaj-180	86	34	)	)	PUNCT
emaj-180	86	35	.	.	PUNCT
emaj-180	87	1	nawaz	nawaz	NOUN
emaj-180	87	2	and	and	CCONJ
emaj-180	87	3	haniffa	haniffa	NOUN
emaj-180	87	4	empirically	empirically	ADV
emaj-180	87	5	examined	examine	VERB
emaj-180	87	6	the	the	DET
emaj-180	87	7	impact	impact	NOUN
emaj-180	87	8	of	of	ADP
emaj-180	87	9	intangible	intangible	ADJ
emaj-180	87	10	resources	resource	NOUN
emaj-180	87	11	(	(	PUNCT
emaj-180	87	12	intellectual	intellectual	ADJ
emaj-180	87	13	capital	capital	NOUN
emaj-180	87	14	ic	ic	PROPN
emaj-180	87	15	)	)	PUNCT
emaj-180	87	16	on	on	ADP
emaj-180	87	17	financial	financial	ADJ
emaj-180	87	18	performance	performance	NOUN
emaj-180	87	19	of	of	ADP
emaj-180	87	20	64	64	NUM
emaj-180	87	21	islamic	islamic	ADJ
emaj-180	87	22	financial	financial	ADJ
emaj-180	87	23	institutions	institution	NOUN
emaj-180	87	24	operating	operate	VERB
emaj-180	87	25	in	in	ADP
emaj-180	87	26	18	18	NUM
emaj-180	87	27	different	different	ADJ
emaj-180	87	28	countries	country	NOUN
emaj-180	87	29	for	for	ADP
emaj-180	87	30	the	the	DET
emaj-180	87	31	period	period	NOUN
emaj-180	87	32	2007	2007	NUM
emaj-180	87	33	-	-	SYM
emaj-180	87	34	2011	2011	NUM
emaj-180	87	35	,	,	PUNCT
emaj-180	87	36	while	while	SCONJ
emaj-180	87	37	controlling	control	VERB
emaj-180	87	38	for	for	ADP
emaj-180	87	39	firm	firm	ADJ
emaj-180	87	40	-	-	PUNCT
emaj-180	87	41	specific	specific	ADJ
emaj-180	87	42	variables	variable	NOUN
emaj-180	87	43	,	,	PUNCT
emaj-180	87	44	such	such	ADJ
emaj-180	87	45	as	as	ADP
emaj-180	87	46	,	,	PUNCT
emaj-180	87	47	bank	bank	NOUN
emaj-180	87	48	size	size	NOUN
emaj-180	87	49	,	,	PUNCT
emaj-180	87	50	level	level	NOUN
emaj-180	87	51	of	of	ADP
emaj-180	87	52	risk	risk	NOUN
emaj-180	87	53	,	,	PUNCT
emaj-180	87	54	listing	list	VERB
emaj-180	87	55	status	status	NOUN
emaj-180	87	56	,	,	PUNCT
emaj-180	87	57	and	and	CCONJ
emaj-180	87	58	firm	firm	ADJ
emaj-180	87	59	complexity	complexity	NOUN
emaj-180	87	60	.	.	PUNCT
emaj-180	88	1	conducted	conduct	VERB
emaj-180	88	2	in	in	ADP
emaj-180	88	3	2017	2017	NUM
emaj-180	88	4	,	,	PUNCT
emaj-180	88	5	the	the	DET
emaj-180	88	6	necessary	necessary	ADJ
emaj-180	88	7	data	datum	NOUN
emaj-180	88	8	of	of	ADP
emaj-180	88	9	this	this	DET
emaj-180	88	10	study	study	NOUN
emaj-180	88	11	to	to	PART
emaj-180	88	12	compute	compute	VERB
emaj-180	88	13	different	different	ADJ
emaj-180	88	14	constituents	constituent	NOUN
emaj-180	88	15	of	of	ADP
emaj-180	88	16	intellectual	intellectual	ADJ
emaj-180	88	17	capital	capital	NOUN
emaj-180	88	18	were	be	AUX
emaj-180	88	19	derived	derive	VERB
emaj-180	88	20	from	from	ADP
emaj-180	88	21	bankscope	bankscope	NOUN
emaj-180	88	22	database	database	NOUN
emaj-180	88	23	.	.	PUNCT
emaj-180	89	1	value	value	PROPN
emaj-180	89	2	added	add	VERB
emaj-180	89	3	intellectual	intellectual	ADJ
emaj-180	89	4	coefficient	coefficient	NOUN
emaj-180	89	5	(	(	PUNCT
emaj-180	89	6	vaic	vaic	ADJ
emaj-180	89	7	)	)	PUNCT
emaj-180	89	8	methodology	methodology	NOUN
emaj-180	89	9	devised	devise	VERB
emaj-180	89	10	by	by	ADP
emaj-180	89	11	pulic	pulic	NOUN
emaj-180	89	12	was	be	AUX
emaj-180	89	13	used	use	VERB
emaj-180	89	14	to	to	PART
emaj-180	89	15	detect	detect	VERB
emaj-180	89	16	the	the	DET
emaj-180	89	17	effect	effect	NOUN
emaj-180	89	18	of	of	ADP
emaj-180	89	19	intellectual	intellectual	ADJ
emaj-180	89	20	on	on	ADP
emaj-180	89	21	financial	financial	ADJ
emaj-180	89	22	performance	performance	NOUN
emaj-180	89	23	of	of	ADP
emaj-180	89	24	ifis	ifis	PROPN
emaj-180	89	25	.	.	PUNCT
emaj-180	90	1	results	result	NOUN
emaj-180	90	2	showed	show	VERB
emaj-180	90	3	a	a	DET
emaj-180	90	4	significant	significant	ADJ
emaj-180	90	5	positive	positive	ADJ
emaj-180	90	6	relationship	relationship	NOUN
emaj-180	90	7	between	between	ADP
emaj-180	90	8	vaic	vaic	ADJ
emaj-180	90	9	and	and	CCONJ
emaj-180	90	10	accounting	accounting	NOUN
emaj-180	90	11	performance	performance	NOUN
emaj-180	90	12	based	base	VERB
emaj-180	90	13	on	on	ADP
emaj-180	90	14	return	return	NOUN
emaj-180	90	15	on	on	ADP
emaj-180	90	16	assets	asset	NOUN
emaj-180	90	17	(	(	PUNCT
emaj-180	90	18	roa	roa	PROPN
emaj-180	90	19	)	)	PUNCT
emaj-180	90	20	.	.	PUNCT
emaj-180	91	1	the	the	DET
emaj-180	91	2	results	result	NOUN
emaj-180	91	3	also	also	ADV
emaj-180	91	4	reflected	reflect	VERB
emaj-180	91	5	a	a	DET
emaj-180	91	6	significant	significant	ADJ
emaj-180	91	7	positive	positive	ADJ
emaj-180	91	8	relationship	relationship	NOUN
emaj-180	91	9	between	between	ADP
emaj-180	91	10	accounting	accounting	NOUN
emaj-180	91	11	performance	performance	NOUN
emaj-180	91	12	and	and	CCONJ
emaj-180	91	13	capital	capital	NOUN
emaj-180	91	14	employed	employ	VERB
emaj-180	91	15	efficiency	efficiency	NOUN
emaj-180	91	16	(	(	PUNCT
emaj-180	91	17	cee	cee	NOUN
emaj-180	91	18	)	)	PUNCT
emaj-180	91	19	and	and	CCONJ
emaj-180	91	20	human	human	ADJ
emaj-180	91	21	capital	capital	NOUN
emaj-180	91	22	efficiency	efficiency	NOUN
emaj-180	91	23	(	(	PUNCT
emaj-180	91	24	hce	hce	PROPN
emaj-180	91	25	)	)	PUNCT
emaj-180	91	26	.	.	PUNCT
emaj-180	92	1	however	however	ADV
emaj-180	92	2	,	,	PUNCT
emaj-180	92	3	no	no	DET
emaj-180	92	4	significant	significant	ADJ
emaj-180	92	5	relationship	relationship	NOUN
emaj-180	92	6	with	with	ADP
emaj-180	92	7	regards	regard	NOUN
emaj-180	92	8	to	to	ADP
emaj-180	92	9	structural	structural	ADJ
emaj-180	92	10	capital	capital	NOUN
emaj-180	92	11	efficiency	efficiency	NOUN
emaj-180	92	12	was	be	AUX
emaj-180	92	13	determined	determine	VERB
emaj-180	92	14	.	.	PUNCT
emaj-180	93	1	the	the	DET
emaj-180	93	2	results	result	NOUN
emaj-180	93	3	implied	imply	VERB
emaj-180	93	4	that	that	SCONJ
emaj-180	93	5	value	value	NOUN
emaj-180	93	6	creation	creation	NOUN
emaj-180	93	7	capability	capability	NOUN
emaj-180	93	8	of	of	ADP
emaj-180	93	9	ifis	ifis	NOUN
emaj-180	93	10	was	be	AUX
emaj-180	93	11	highly	highly	ADV
emaj-180	93	12	affected	affect	VERB
emaj-180	93	13	by	by	ADP
emaj-180	93	14	hce	hce	PROPN
emaj-180	93	15	and	and	CCONJ
emaj-180	93	16	cee	cee	PROPN
emaj-180	93	17	(	(	PUNCT
emaj-180	93	18	nawaz	nawaz	NOUN
emaj-180	93	19	and	and	CCONJ
emaj-180	93	20	haniffa	haniffa	NOUN
emaj-180	93	21	,	,	PUNCT
emaj-180	93	22	2017	2017	NUM
emaj-180	93	23	)	)	PUNCT
emaj-180	93	24	.	.	PUNCT
emaj-180	94	1	nawaz	nawaz	PROPN
emaj-180	94	2	did	do	AUX
emaj-180	94	3	run	run	VERB
emaj-180	94	4	another	another	DET
emaj-180	94	5	research	research	NOUN
emaj-180	94	6	on	on	ADP
emaj-180	94	7	intellectual	intellectual	ADJ
emaj-180	94	8	capital	capital	NOUN
emaj-180	94	9	in	in	ADP
emaj-180	94	10	2017	2017	NUM
emaj-180	94	11	.	.	PUNCT
emaj-180	95	1	the	the	DET
emaj-180	95	2	aim	aim	NOUN
emaj-180	95	3	was	be	AUX
emaj-180	95	4	to	to	PART
emaj-180	95	5	provide	provide	VERB
emaj-180	95	6	an	an	DET
emaj-180	95	7	insight	insight	NOUN
emaj-180	95	8	into	into	ADP
emaj-180	95	9	the	the	DET
emaj-180	95	10	role	role	NOUN
emaj-180	95	11	of	of	ADP
emaj-180	95	12	knowledge	knowledge	NOUN
emaj-180	95	13	-	-	PUNCT
emaj-180	95	14	resources	resource	NOUN
emaj-180	95	15	,	,	PUNCT
emaj-180	95	16	especially	especially	ADV
emaj-180	95	17	human	human	ADJ
emaj-180	95	18	capital	capital	NOUN
emaj-180	95	19	,	,	PUNCT
emaj-180	95	20	in	in	ADP
emaj-180	95	21	times	time	NOUN
emaj-180	95	22	of	of	ADP
emaj-180	95	23	socio	socio	NOUN
emaj-180	95	24	-	-	PUNCT
emaj-180	95	25	economic	economic	ADJ
emaj-180	95	26	distress	distress	NOUN
emaj-180	95	27	using	use	VERB
emaj-180	95	28	a	a	DET
emaj-180	95	29	qualitative	qualitative	ADJ
emaj-180	95	30	research	research	NOUN
emaj-180	95	31	approach	approach	NOUN
emaj-180	95	32	.	.	PUNCT
emaj-180	96	1	the	the	DET
emaj-180	96	2	study	study	NOUN
emaj-180	96	3	showed	show	VERB
emaj-180	96	4	that	that	SCONJ
emaj-180	96	5	this	this	PRON
emaj-180	96	6	is	be	AUX
emaj-180	96	7	necessary	necessary	ADJ
emaj-180	96	8	because	because	SCONJ
emaj-180	96	9	the	the	DET
emaj-180	96	10	social	social	ADJ
emaj-180	96	11	and	and	CCONJ
emaj-180	96	12	economic	economic	ADJ
emaj-180	96	13	environment	environment	NOUN
emaj-180	96	14	has	have	AUX
emaj-180	96	15	been	be	AUX
emaj-180	96	16	transformed	transform	VERB
emaj-180	96	17	seriously	seriously	ADV
emaj-180	96	18	in	in	ADP
emaj-180	96	19	specific	specific	ADJ
emaj-180	96	20	regions	region	NOUN
emaj-180	96	21	like	like	ADP
emaj-180	96	22	europe	europe	PROPN
emaj-180	96	23	since	since	SCONJ
emaj-180	96	24	the	the	DET
emaj-180	96	25	global	global	ADJ
emaj-180	96	26	financial	financial	ADJ
emaj-180	96	27	crisis	crisis	NOUN
emaj-180	96	28	observed	observe	VERB
emaj-180	96	29	in	in	ADP
emaj-180	96	30	the	the	DET
emaj-180	96	31	fall	fall	NOUN
emaj-180	96	32	of	of	ADP
emaj-180	96	33	2008	2008	NUM
emaj-180	96	34	.	.	PUNCT
emaj-180	97	1	the	the	DET
emaj-180	97	2	research	research	NOUN
emaj-180	97	3	reflected	reflect	VERB
emaj-180	97	4	how	how	SCONJ
emaj-180	97	5	knowledge	knowledge	NOUN
emaj-180	97	6	resources	resource	NOUN
emaj-180	97	7	interacted	interact	VERB
emaj-180	97	8	in	in	ADP
emaj-180	97	9	building	build	VERB
emaj-180	97	10	knowledgeeco	knowledgeeco	PROPN
emaj-180	97	11	society	society	NOUN
emaj-180	97	12	,	,	PUNCT
emaj-180	97	13	how	how	SCONJ
emaj-180	97	14	human	human	ADJ
emaj-180	97	15	intellectual	intellectual	ADJ
emaj-180	97	16	capital	capital	NOUN
emaj-180	97	17	comes	come	VERB
emaj-180	97	18	to	to	ADP
emaj-180	97	19	the	the	DET
emaj-180	97	20	scene	scene	NOUN
emaj-180	97	21	under	under	ADP
emaj-180	97	22	hard	hard	ADJ
emaj-180	97	23	economic	economic	ADJ
emaj-180	97	24	conditions	condition	NOUN
emaj-180	97	25	,	,	PUNCT
emaj-180	97	26	and	and	CCONJ
emaj-180	97	27	how	how	SCONJ
emaj-180	97	28	human	human	ADJ
emaj-180	97	29	capital	capital	NOUN
emaj-180	97	30	can	can	AUX
emaj-180	97	31	assist	assist	VERB
emaj-180	97	32	an	an	DET
emaj-180	97	33	economy	economy	NOUN
emaj-180	97	34	to	to	PART
emaj-180	97	35	continue	continue	VERB
emaj-180	97	36	its	its	PRON
emaj-180	97	37	fiscal	fiscal	ADJ
emaj-180	97	38	position	position	NOUN
emaj-180	97	39	(	(	PUNCT
emaj-180	97	40	nawaz	nawaz	NOUN
emaj-180	97	41	,	,	PUNCT
emaj-180	97	42	2017	2017	NUM
emaj-180	97	43	)	)	PUNCT
emaj-180	97	44	.	.	PUNCT
emaj-180	98	1	ikenna	ikenna	NOUN
emaj-180	98	2	and	and	CCONJ
emaj-180	98	3	ursula	ursula	PROPN
emaj-180	98	4	conducted	conduct	VERB
emaj-180	98	5	a	a	DET
emaj-180	98	6	research	research	NOUN
emaj-180	98	7	in	in	ADP
emaj-180	98	8	2017	2017	NUM
emaj-180	98	9	about	about	ADP
emaj-180	98	10	the	the	DET
emaj-180	98	11	interaction	interaction	NOUN
emaj-180	98	12	between	between	ADP
emaj-180	98	13	corporate	corporate	ADJ
emaj-180	98	14	performance	performance	NOUN
emaj-180	98	15	variables	variable	NOUN
emaj-180	98	16	and	and	CCONJ
emaj-180	98	17	intellectual	intellectual	ADJ
emaj-180	98	18	capital	capital	NOUN
emaj-180	98	19	effectiveness	effectiveness	NOUN
emaj-180	98	20	of	of	ADP
emaj-180	98	21	selected	select	VERB
emaj-180	98	22	banks	bank	NOUN
emaj-180	98	23	in	in	ADP
emaj-180	98	24	nigeria	nigeria	PROPN
emaj-180	98	25	.	.	PUNCT
emaj-180	99	1	the	the	DET
emaj-180	99	2	research	research	NOUN
emaj-180	99	3	implemented	implement	VERB
emaj-180	99	4	ex	ex	VERB
emaj-180	99	5	-	-	ADJ
emaj-180	99	6	postfacto	postfacto	ADJ
emaj-180	99	7	research	research	NOUN
emaj-180	99	8	design	design	NOUN
emaj-180	99	9	on	on	ADP
emaj-180	99	10	a	a	DET
emaj-180	99	11	time	time	NOUN
emaj-180	99	12	series	series	NOUN
emaj-180	99	13	data	datum	NOUN
emaj-180	99	14	covering	cover	VERB
emaj-180	99	15	10	10	NUM
emaj-180	99	16	years	year	NOUN
emaj-180	99	17	(	(	PUNCT
emaj-180	99	18	2006	2006	NUM
emaj-180	99	19	-	-	SYM
emaj-180	99	20	2015	2015	NUM
emaj-180	99	21	)	)	PUNCT
emaj-180	99	22	.	.	PUNCT
emaj-180	100	1	the	the	DET
emaj-180	100	2	sampling	sample	VERB
emaj-180	100	3	technique	technique	NOUN
emaj-180	100	4	was	be	AUX
emaj-180	100	5	purposive	purposive	ADJ
emaj-180	100	6	sampling	sampling	NOUN
emaj-180	100	7	and	and	CCONJ
emaj-180	100	8	data	datum	NOUN
emaj-180	100	9	were	be	AUX
emaj-180	100	10	retrieved	retrieve	VERB
emaj-180	100	11	from	from	ADP
emaj-180	100	12	the	the	DET
emaj-180	100	13	financial	financial	ADJ
emaj-180	100	14	statements	statement	NOUN
emaj-180	100	15	of	of	ADP
emaj-180	100	16	the	the	DET
emaj-180	100	17	selected	select	VERB
emaj-180	100	18	banks	bank	NOUN
emaj-180	100	19	.	.	PUNCT
emaj-180	101	1	ordinary	ordinary	ADJ
emaj-180	101	2	least	least	ADJ
emaj-180	101	3	square	square	ADJ
emaj-180	101	4	regression	regression	NOUN
emaj-180	101	5	analysis	analysis	NOUN
emaj-180	101	6	was	be	AUX
emaj-180	101	7	employed	employ	VERB
emaj-180	101	8	to	to	PART
emaj-180	101	9	test	test	VERB
emaj-180	101	10	each	each	PRON
emaj-180	101	11	of	of	ADP
emaj-180	101	12	the	the	DET
emaj-180	101	13	three	three	NUM
emaj-180	101	14	(	(	PUNCT
emaj-180	101	15	3	3	NUM
emaj-180	101	16	)	)	PUNCT
emaj-180	101	17	hypotheses	hypothesis	NOUN
emaj-180	101	18	,	,	PUNCT
emaj-180	101	19	at	at	ADP
emaj-180	101	20	5	5	NUM
emaj-180	101	21	%	%	NOUN
emaj-180	101	22	level	level	NOUN
emaj-180	101	23	of	of	ADP
emaj-180	101	24	significance	significance	NOUN
emaj-180	101	25	.	.	PUNCT
emaj-180	102	1	the	the	DET
emaj-180	102	2	results	result	NOUN
emaj-180	102	3	underlined	underline	VERB
emaj-180	102	4	the	the	DET
emaj-180	102	5	fact	fact	NOUN
emaj-180	102	6	that	that	SCONJ
emaj-180	102	7	;	;	PUNCT
emaj-180	102	8	intellectual	intellectual	ADJ
emaj-180	102	9	capital	capital	NOUN
emaj-180	102	10	contributed	contribute	VERB
emaj-180	102	11	positively	positively	ADV
emaj-180	102	12	to	to	ADP
emaj-180	102	13	asset	asset	NOUN
emaj-180	102	14	quality	quality	NOUN
emaj-180	102	15	of	of	ADP
emaj-180	102	16	banks	bank	NOUN
emaj-180	102	17	;	;	PUNCT
emaj-180	102	18	there	there	PRON
emaj-180	102	19	was	be	VERB
emaj-180	102	20	no	no	DET
emaj-180	102	21	significant	significant	ADJ
emaj-180	102	22	positive	positive	ADJ
emaj-180	102	23	impact	impact	NOUN
emaj-180	102	24	of	of	ADP
emaj-180	102	25	intellectual	intellectual	ADJ
emaj-180	102	26	capital	capital	NOUN
emaj-180	102	27	on	on	ADP
emaj-180	102	28	loan	loan	NOUN
emaj-180	102	29	quality	quality	NOUN
emaj-180	102	30	;	;	PUNCT
emaj-180	102	31	there	there	PRON
emaj-180	102	32	was	be	VERB
emaj-180	102	33	a	a	DET
emaj-180	102	34	significant	significant	ADJ
emaj-180	102	35	positive	positive	ADJ
emaj-180	102	36	impact	impact	NOUN
emaj-180	102	37	of	of	ADP
emaj-180	102	38	intellectual	intellectual	ADJ
emaj-180	102	39	capital	capital	NOUN
emaj-180	102	40	on	on	ADP
emaj-180	102	41	net	net	ADJ
emaj-180	102	42	income	income	NOUN
emaj-180	102	43	of	of	ADP
emaj-180	102	44	the	the	DET
emaj-180	102	45	banks	bank	NOUN
emaj-180	102	46	(	(	PUNCT
emaj-180	102	47	ikenna	ikenna	NOUN
emaj-180	102	48	and	and	CCONJ
emaj-180	102	49	ursula	ursula	NOUN
emaj-180	102	50	,	,	PUNCT
emaj-180	102	51	2017	2017	NUM
emaj-180	102	52	)	)	PUNCT
emaj-180	102	53	.	.	PUNCT
emaj-180	103	1	akgün	akgün	NOUN
emaj-180	103	2	and	and	CCONJ
emaj-180	103	3	şamiloğlu‟s	şamiloğlu‟s	ADP
emaj-180	103	4	research	research	NOUN
emaj-180	103	5	in	in	ADP
emaj-180	103	6	2017	2017	NUM
emaj-180	103	7	tested	test	VERB
emaj-180	103	8	the	the	DET
emaj-180	103	9	financial	financial	ADJ
emaj-180	103	10	performance	performance	NOUN
emaj-180	103	11	acting	act	VERB
emaj-180	103	12	as	as	ADP
emaj-180	103	13	a	a	DET
emaj-180	103	14	sample	sample	NOUN
emaj-180	103	15	of	of	ADP
emaj-180	103	16	bist	bist	NOUN
emaj-180	103	17	100	100	NUM
emaj-180	103	18	listed	list	VERB
emaj-180	103	19	firms	firm	NOUN
emaj-180	103	20	,	,	PUNCT
emaj-180	103	21	over	over	ADP
emaj-180	103	22	pre	pre	VERB
emaj-180	103	23	and	and	CCONJ
emaj-180	103	24	post	post	VERB
emaj-180	103	25	crisis	crisis	NOUN
emaj-180	103	26	reference	reference	NOUN
emaj-180	103	27	periods	period	VERB
emaj-180	103	28	around	around	ADP
emaj-180	103	29	the	the	DET
emaj-180	103	30	current	current	ADJ
emaj-180	103	31	financial	financial	ADJ
emaj-180	103	32	crisis	crisis	NOUN
emaj-180	103	33	.	.	PUNCT
emaj-180	104	1	moreover	moreover	ADV
emaj-180	104	2	,	,	PUNCT
emaj-180	104	3	this	this	DET
emaj-180	104	4	research	research	NOUN
emaj-180	104	5	investigated	investigate	VERB
emaj-180	104	6	the	the	DET
emaj-180	104	7	effect	effect	NOUN
emaj-180	104	8	of	of	ADP
emaj-180	104	9	cash	cash	NOUN
emaj-180	104	10	ratio	ratio	NOUN
emaj-180	104	11	,	,	PUNCT
emaj-180	104	12	liqudity	liqudity	NOUN
emaj-180	104	13	ratio	ratio	NOUN
emaj-180	104	14	and	and	CCONJ
emaj-180	104	15	cash	cash	NOUN
emaj-180	104	16	conversion	conversion	NOUN
emaj-180	104	17	cycle	cycle	NOUN
emaj-180	104	18	of	of	ADP
emaj-180	104	19	the	the	DET
emaj-180	104	20	recent	recent	ADJ
emaj-180	104	21	2008	2008	NUM
emaj-180	104	22	global	global	ADJ
emaj-180	104	23	financial	financial	ADJ
emaj-180	104	24	crisis	crisis	NOUN
emaj-180	104	25	on	on	ADP
emaj-180	104	26	the	the	DET
emaj-180	104	27	relation	relation	NOUN
emaj-180	104	28	between	between	ADP
emaj-180	104	29	a	a	DET
emaj-180	104	30	firm‟s	firm‟s	NOUN
emaj-180	104	31	performance	performance	NOUN
emaj-180	104	32	and	and	CCONJ
emaj-180	104	33	economic	economic	ADJ
emaj-180	104	34	value	value	NOUN
emaj-180	104	35	-	-	PUNCT
emaj-180	104	36	added	add	VERB
emaj-180	104	37	(	(	PUNCT
emaj-180	104	38	eva	eva	NOUN
emaj-180	104	39	)	)	PUNCT
emaj-180	104	40	using	use	VERB
emaj-180	104	41	a	a	DET
emaj-180	104	42	sample	sample	NOUN
emaj-180	104	43	of	of	ADP
emaj-180	104	44	bist	bist	ADJ
emaj-180	104	45	100	100	NUM
emaj-180	104	46	companies	company	NOUN
emaj-180	104	47	covering	cover	VERB
emaj-180	104	48	the	the	DET
emaj-180	104	49	period	period	NOUN
emaj-180	104	50	from	from	ADP
emaj-180	104	51	2003	2003	NUM
emaj-180	104	52	to	to	ADP
emaj-180	104	53	2012	2012	NUM
emaj-180	104	54	.	.	PUNCT
emaj-180	105	1	based	base	VERB
emaj-180	105	2	on	on	ADP
emaj-180	105	3	research	research	NOUN
emaj-180	105	4	findings	finding	NOUN
emaj-180	105	5	,	,	PUNCT
emaj-180	105	6	explanatory	explanatory	ADJ
emaj-180	105	7	power	power	NOUN
emaj-180	105	8	of	of	ADP
emaj-180	105	9	independent	independent	ADJ
emaj-180	105	10	variables	variable	NOUN
emaj-180	105	11	to	to	PART
emaj-180	105	12	explain	explain	VERB
emaj-180	105	13	dependent	dependent	ADJ
emaj-180	105	14	variables	variable	NOUN
emaj-180	105	15	was	be	AUX
emaj-180	105	16	bigger	big	ADJ
emaj-180	105	17	in	in	ADP
emaj-180	105	18	the	the	DET
emaj-180	105	19	post	post	ADJ
emaj-180	105	20	-	-	ADJ
emaj-180	105	21	financial	financial	ADJ
emaj-180	105	22	crisis	crisis	NOUN
emaj-180	105	23	period	period	NOUN
emaj-180	105	24	.	.	PUNCT
emaj-180	106	1	also	also	ADV
emaj-180	106	2	,	,	PUNCT
emaj-180	106	3	eva	eva	PROPN
emaj-180	106	4	,	,	PUNCT
emaj-180	106	5	which	which	PRON
emaj-180	106	6	is	be	AUX
emaj-180	106	7	labeled	label	VERB
emaj-180	106	8	as	as	ADP
emaj-180	106	9	a	a	DET
emaj-180	106	10	measure	measure	NOUN
emaj-180	106	11	of	of	ADP
emaj-180	106	12	modern	modern	ADJ
emaj-180	106	13	performance	performance	NOUN
emaj-180	106	14	in	in	ADP
emaj-180	106	15	the	the	DET
emaj-180	106	16	post	post	ADJ
emaj-180	106	17	-	-	ADJ
emaj-180	106	18	crisis	crisis	ADJ
emaj-180	106	19	period	period	NOUN
emaj-180	106	20	,	,	PUNCT
emaj-180	106	21	had	have	VERB
emaj-180	106	22	bigger	big	ADJ
emaj-180	106	23	explanatory	explanatory	ADJ
emaj-180	106	24	power	power	NOUN
emaj-180	106	25	for	for	ADP
emaj-180	106	26	these	these	DET
emaj-180	106	27	variables	variable	NOUN
emaj-180	106	28	(	(	PUNCT
emaj-180	106	29	akgün	akgün	NOUN
emaj-180	106	30	and	and	CCONJ
emaj-180	106	31	şamiloğlu	şamiloğlu	NOUN
emaj-180	106	32	,	,	PUNCT
emaj-180	106	33	2017	2017	NUM
emaj-180	106	34	)	)	PUNCT
emaj-180	106	35	.	.	PUNCT
emaj-180	107	1	yükser‟s	yükser‟s	PROPN
emaj-180	107	2	research	research	NOUN
emaj-180	107	3	dated	date	VERB
emaj-180	107	4	2017	2017	NUM
emaj-180	107	5	revealed	reveal	VERB
emaj-180	107	6	a	a	DET
emaj-180	107	7	work	work	NOUN
emaj-180	107	8	of	of	ADP
emaj-180	107	9	the	the	DET
emaj-180	107	10	analysis	analysis	NOUN
emaj-180	107	11	of	of	ADP
emaj-180	107	12	the	the	DET
emaj-180	107	13	relation	relation	NOUN
emaj-180	107	14	of	of	ADP
emaj-180	107	15	the	the	DET
emaj-180	107	16	transformative	transformative	ADJ
emaj-180	107	17	leadership	leadership	NOUN
emaj-180	107	18	model	model	NOUN
emaj-180	107	19	,	,	PUNCT
emaj-180	107	20	which	which	PRON
emaj-180	107	21	can	can	AUX
emaj-180	107	22	higher	high	ADJ
emaj-180	107	23	the	the	DET
emaj-180	107	24	profitability	profitability	NOUN
emaj-180	107	25	,	,	PUNCT
emaj-180	107	26	activity	activity	NOUN
emaj-180	107	27	and	and	CCONJ
emaj-180	107	28	sustainability	sustainability	NOUN
emaj-180	107	29	of	of	ADP
emaj-180	107	30	the	the	DET
emaj-180	107	31	banking	banking	NOUN
emaj-180	107	32	sector	sector	NOUN
emaj-180	107	33	,	,	PUNCT
emaj-180	107	34	with	with	ADP
emaj-180	107	35	the	the	DET
emaj-180	107	36	competition	competition	NOUN
emaj-180	107	37	superiority	superiority	NOUN
emaj-180	107	38	and	and	CCONJ
emaj-180	107	39	the	the	DET
emaj-180	107	40	intellectual	intellectual	ADJ
emaj-180	107	41	property	property	NOUN
emaj-180	107	42	performance	performance	NOUN
emaj-180	107	43	.	.	PUNCT
emaj-180	108	1	transformative	transformative	ADJ
emaj-180	108	2	leadership	leadership	NOUN
emaj-180	108	3	model	model	NOUN
emaj-180	108	4	perception	perception	NOUN
emaj-180	108	5	,	,	PUNCT
emaj-180	108	6	firm	firm	ADJ
emaj-180	108	7	performance	performance	NOUN
emaj-180	108	8	and	and	CCONJ
emaj-180	108	9	intellectual	intellectual	ADJ
emaj-180	108	10	capital	capital	NOUN
emaj-180	108	11	performances	performance	NOUN
emaj-180	108	12	of	of	ADP
emaj-180	108	13	134	134	NUM
emaj-180	108	14	white	white	ADJ
emaj-180	108	15	collar	collar	NOUN
emaj-180	108	16	workers	worker	NOUN
emaj-180	108	17	operating	operate	VERB
emaj-180	108	18	in	in	ADP
emaj-180	108	19	11	11	NUM
emaj-180	108	20	banks	bank	NOUN
emaj-180	108	21	in	in	ADP
emaj-180	108	22	aydın	aydın	PROPN
emaj-180	108	23	city	city	PROPN
emaj-180	108	24	center	center	PROPN
emaj-180	108	25	(	(	PUNCT
emaj-180	108	26	turkey	turkey	NOUN
emaj-180	108	27	)	)	PUNCT
emaj-180	108	28	had	have	AUX
emaj-180	108	29	been	be	AUX
emaj-180	108	30	measured	measure	VERB
emaj-180	108	31	with	with	ADP
emaj-180	108	32	surveys	survey	NOUN
emaj-180	108	33	and	and	CCONJ
emaj-180	108	34	the	the	DET
emaj-180	108	35	gathered	gather	VERB
emaj-180	108	36	findings	finding	NOUN
emaj-180	108	37	had	have	AUX
emaj-180	108	38	been	be	AUX
emaj-180	108	39	evaluated	evaluate	VERB
emaj-180	108	40	with	with	ADP
emaj-180	108	41	spss	spss	PROPN
emaj-180	108	42	2.1	2.1	NUM
emaj-180	108	43	statistics	statistic	NOUN
emaj-180	108	44	program	program	NOUN
emaj-180	108	45	.	.	PUNCT
emaj-180	109	1	as	as	ADP
emaj-180	109	2	a	a	DET
emaj-180	109	3	result	result	NOUN
emaj-180	109	4	of	of	ADP
emaj-180	109	5	the	the	DET
emaj-180	109	6	evaluations	evaluation	NOUN
emaj-180	109	7	,	,	PUNCT
emaj-180	109	8	it	it	PRON
emaj-180	109	9	was	be	AUX
emaj-180	109	10	stressed	stress	VERB
emaj-180	109	11	that	that	SCONJ
emaj-180	109	12	the	the	DET
emaj-180	109	13	competition	competition	NOUN
emaj-180	109	14	power	power	NOUN
emaj-180	109	15	based	base	VERB
emaj-180	109	16	only	only	ADV
emaj-180	109	17	on	on	ADP
emaj-180	109	18	the	the	DET
emaj-180	109	19	transformative	transformative	ADJ
emaj-180	109	20	leadership	leadership	NOUN
emaj-180	109	21	was	be	AUX
emaj-180	109	22	not	not	PART
emaj-180	109	23	permanent	permanent	ADJ
emaj-180	109	24	in	in	ADP
emaj-180	109	25	the	the	DET
emaj-180	109	26	face	face	NOUN
emaj-180	109	27	of	of	ADP
emaj-180	109	28	rising	rise	VERB
emaj-180	109	29	globalization	globalization	NOUN
emaj-180	109	30	trend	trend	NOUN
emaj-180	109	31	and	and	CCONJ
emaj-180	109	32	ever	ever	ADV
emaj-180	109	33	-	-	PUNCT
emaj-180	109	34	increasing	increase	VERB
emaj-180	109	35	competitive	competitive	ADJ
emaj-180	109	36	behaviors	behavior	NOUN
emaj-180	109	37	,	,	PUNCT
emaj-180	109	38	the	the	DET
emaj-180	109	39	banks	bank	NOUN
emaj-180	109	40	had	have	VERB
emaj-180	109	41	to	to	PART
emaj-180	109	42	provide	provide	VERB
emaj-180	109	43	intellectual	intellectual	ADJ
emaj-180	109	44	capital	capital	NOUN
emaj-180	109	45	factors	factor	NOUN
emaj-180	109	46	and	and	CCONJ
emaj-180	109	47	improve	improve	VERB
emaj-180	109	48	their	their	PRON
emaj-180	109	49	performances	performance	NOUN
emaj-180	109	50	in	in	ADP
emaj-180	109	51	addition	addition	NOUN
emaj-180	109	52	to	to	ADP
emaj-180	109	53	increasing	increase	VERB
emaj-180	109	54	their	their	PRON
emaj-180	109	55	competitive	competitive	ADJ
emaj-180	109	56	power	power	NOUN
emaj-180	109	57	(	(	PUNCT
emaj-180	109	58	yükser	yükser	NOUN
emaj-180	109	59	,	,	PUNCT
emaj-180	109	60	2017	2017	NUM
emaj-180	109	61	)	)	PUNCT
emaj-180	109	62	.	.	PUNCT
emaj-180	110	1	sarıay	sarıay	VERB
emaj-180	110	2	and	and	CCONJ
emaj-180	110	3	özulucan	özulucan	NOUN
emaj-180	110	4	applied	apply	VERB
emaj-180	110	5	a	a	DET
emaj-180	110	6	comparative	comparative	ADJ
emaj-180	110	7	application	application	NOUN
emaj-180	110	8	in	in	ADP
emaj-180	110	9	2017	2017	NUM
emaj-180	110	10	by	by	ADP
emaj-180	110	11	means	mean	NOUN
emaj-180	110	12	of	of	ADP
emaj-180	110	13	techniques	technique	NOUN
emaj-180	110	14	market	market	NOUN
emaj-180	110	15	value	value	NOUN
emaj-180	110	16	book	book	NOUN
emaj-180	110	17	value	value	NOUN
emaj-180	110	18	,	,	PUNCT
emaj-180	110	19	tobin‟s	tobin‟s	X
emaj-180	110	20	q	q	NOUN
emaj-180	110	21	value	value	NOUN
emaj-180	110	22	of	of	ADP
emaj-180	110	23	calculated	calculate	VERB
emaj-180	110	24	intangible	intangible	ADJ
emaj-180	110	25	value	value	NOUN
emaj-180	110	26	and	and	CCONJ
emaj-180	110	27	economic	economic	ADJ
emaj-180	110	28	value	value	NOUN
emaj-180	110	29	added	add	VERB
emaj-180	110	30	for	for	ADP
emaj-180	110	31	measuring	measure	VERB
emaj-180	110	32	intellectual	intellectual	ADJ
emaj-180	110	33	capital	capital	NOUN
emaj-180	110	34	financially	financially	ADV
emaj-180	110	35	at	at	ADP
emaj-180	110	36	firm	firm	ADJ
emaj-180	110	37	level	level	NOUN
emaj-180	110	38	.	.	PUNCT
emaj-180	111	1	in	in	ADP
emaj-180	111	2	this	this	DET
emaj-180	111	3	context	context	NOUN
emaj-180	111	4	,	,	PUNCT
emaj-180	111	5	intellectual	intellectual	ADJ
emaj-180	111	6	capital	capital	NOUN
emaj-180	111	7	values	value	NOUN
emaj-180	111	8	of	of	ADP
emaj-180	111	9	the	the	DET
emaj-180	111	10	vakıf	vakıf	PROPN
emaj-180	111	11	investment	investment	NOUN
emaj-180	111	12	partnership	partnership	NOUN
emaj-180	111	13	that	that	PRON
emaj-180	111	14	has	have	AUX
emaj-180	111	15	been	be	AUX
emaj-180	111	16	discussed	discuss	VERB
emaj-180	111	17	in	in	ADP
emaj-180	111	18	the	the	DET
emaj-180	111	19	study	study	NOUN
emaj-180	111	20	and	and	CCONJ
emaj-180	111	21	operating	operate	VERB
emaj-180	111	22	in	in	ADP
emaj-180	111	23	istanbul	istanbul	PROPN
emaj-180	111	24	stock	stock	PROPN
emaj-180	111	25	exchange	exchange	PROPN
emaj-180	111	26	ise	ise	PROPN
emaj-180	111	27	(	(	PUNCT
emaj-180	111	28	borsa	borsa	PROPN
emaj-180	111	29	istanbul	istanbul	PROPN
emaj-180	111	30	)	)	PUNCT
emaj-180	111	31	gauged	gauge	VERB
emaj-180	111	32	based	base	VERB
emaj-180	111	33	on	on	ADP
emaj-180	111	34	four	four	NUM
emaj-180	111	35	methods	method	NOUN
emaj-180	111	36	measuring	measure	VERB
emaj-180	111	37	at	at	ADP
emaj-180	111	38	company	company	NOUN
emaj-180	111	39	level	level	NOUN
emaj-180	111	40	intellectual	intellectual	ADJ
emaj-180	111	41	capital	capital	NOUN
emaj-180	111	42	for	for	ADP
emaj-180	111	43	the	the	DET
emaj-180	111	44	years	year	NOUN
emaj-180	111	45	2010	2010	NUM
emaj-180	111	46	,	,	PUNCT
emaj-180	111	47	2011	2011	NUM
emaj-180	111	48	,	,	PUNCT
emaj-180	111	49	2012	2012	NUM
emaj-180	111	50	,	,	PUNCT
emaj-180	111	51	2013	2013	NUM
emaj-180	111	52	and	and	CCONJ
emaj-180	111	53	2014	2014	NUM
emaj-180	111	54	.	.	PUNCT
emaj-180	112	1	as	as	ADP
emaj-180	112	2	a	a	DET
emaj-180	112	3	result	result	NOUN
emaj-180	112	4	,	,	PUNCT
emaj-180	112	5	the	the	DET
emaj-180	112	6	intellectual	intellectual	ADJ
emaj-180	112	7	capital	capital	NOUN
emaj-180	112	8	values	value	NOUN
emaj-180	112	9	measured	measure	VERB
emaj-180	112	10	by	by	ADP
emaj-180	112	11	four	four	NUM
emaj-180	112	12	different	different	ADJ
emaj-180	112	13	techniques	technique	NOUN
emaj-180	112	14	for	for	ADP
emaj-180	112	15	five	five	NUM
emaj-180	112	16	years	year	NOUN
emaj-180	112	17	of	of	ADP
emaj-180	112	18	the	the	DET
emaj-180	112	19	firm	firm	NOUN
emaj-180	112	20	were	be	AUX
emaj-180	112	21	investigated	investigate	VERB
emaj-180	112	22	by	by	ADP
emaj-180	112	23	comparing	compare	VERB
emaj-180	112	24	based	base	VERB
emaj-180	112	25	on	on	ADP
emaj-180	112	26	the	the	DET
emaj-180	112	27	methods	method	NOUN
emaj-180	112	28	discussed	discuss	VERB
emaj-180	112	29	in	in	ADP
emaj-180	112	30	the	the	DET
emaj-180	112	31	study	study	NOUN
emaj-180	112	32	(	(	PUNCT
emaj-180	112	33	sarıay	sarıay	NOUN
emaj-180	112	34	and	and	CCONJ
emaj-180	112	35	özulucan	özulucan	ADJ
emaj-180	112	36	,	,	PUNCT
emaj-180	112	37	2017	2017	NUM
emaj-180	112	38	)	)	PUNCT
emaj-180	112	39	.	.	PUNCT
emaj-180	113	1	thakur	thakur	PROPN
emaj-180	113	2	did	do	AUX
emaj-180	113	3	conduct	conduct	VERB
emaj-180	113	4	a	a	DET
emaj-180	113	5	research	research	NOUN
emaj-180	113	6	in	in	ADP
emaj-180	113	7	2017	2017	NUM
emaj-180	113	8	,	,	PUNCT
emaj-180	113	9	which	which	PRON
emaj-180	113	10	attempted	attempt	VERB
emaj-180	113	11	to	to	PART
emaj-180	113	12	find	find	VERB
emaj-180	113	13	out	out	ADP
emaj-180	113	14	the	the	DET
emaj-180	113	15	intellectual	intellectual	ADJ
emaj-180	113	16	capital	capital	NOUN
emaj-180	113	17	performance	performance	NOUN
emaj-180	113	18	of	of	ADP
emaj-180	113	19	listed	list	VERB
emaj-180	113	20	public	public	ADJ
emaj-180	113	21	and	and	CCONJ
emaj-180	113	22	private	private	ADJ
emaj-180	113	23	banks	bank	NOUN
emaj-180	113	24	in	in	ADP
emaj-180	113	25	india	india	PROPN
emaj-180	113	26	using	use	VERB
emaj-180	113	27	the	the	DET
emaj-180	113	28	value	value	NOUN
emaj-180	113	29	added	add	VERB
emaj-180	113	30	intellectual	intellectual	ADJ
emaj-180	113	31	coefficient	coefficient	NOUN
emaj-180	113	32	(	(	PUNCT
emaj-180	113	33	vaic	vaic	ADJ
emaj-180	113	34	)	)	PUNCT
emaj-180	113	35	method	method	NOUN
emaj-180	113	36	.	.	PUNCT
emaj-180	114	1	study	study	NOUN
emaj-180	114	2	covered	cover	VERB
emaj-180	114	3	the	the	DET
emaj-180	114	4	period	period	NOUN
emaj-180	114	5	of	of	ADP
emaj-180	114	6	2013	2013	NUM
emaj-180	114	7	-	-	SYM
emaj-180	114	8	2015	2015	NUM
emaj-180	114	9	and	and	CCONJ
emaj-180	114	10	investigated	investigate	VERB
emaj-180	114	11	the	the	DET
emaj-180	114	12	impact	impact	NOUN
emaj-180	114	13	of	of	ADP
emaj-180	114	14	intellectual	intellectual	ADJ
emaj-180	114	15	capital	capital	NOUN
emaj-180	114	16	on	on	ADP
emaj-180	114	17	banks‟	banks‟	ADP
emaj-180	114	18	financial	financial	ADJ
emaj-180	114	19	indicators	indicator	NOUN
emaj-180	114	20	.	.	PUNCT
emaj-180	115	1	the	the	DET
emaj-180	115	2	mentioned	mention	VERB
emaj-180	115	3	financial	financial	ADJ
emaj-180	115	4	indicators	indicator	NOUN
emaj-180	115	5	included	include	VERB
emaj-180	115	6	to	to	ADP
emaj-180	115	7	the	the	DET
emaj-180	115	8	research	research	NOUN
emaj-180	115	9	were	be	AUX
emaj-180	115	10	return	return	NOUN
emaj-180	115	11	on	on	ADP
emaj-180	115	12	assets	asset	NOUN
emaj-180	115	13	(	(	PUNCT
emaj-180	115	14	roa	roa	NOUN
emaj-180	115	15	)	)	PUNCT
emaj-180	115	16	and	and	CCONJ
emaj-180	115	17	return	return	VERB
emaj-180	115	18	on	on	ADP
emaj-180	115	19	equity	equity	NOUN
emaj-180	115	20	(	(	PUNCT
emaj-180	115	21	roe	roe	PROPN
emaj-180	115	22	)	)	PUNCT
emaj-180	115	23	.	.	PUNCT
emaj-180	116	1	the	the	DET
emaj-180	116	2	study	study	NOUN
emaj-180	116	3	benefited	benefit	VERB
emaj-180	116	4	from	from	ADP
emaj-180	116	5	annual	annual	ADJ
emaj-180	116	6	reports	report	NOUN
emaj-180	116	7	of	of	ADP
emaj-180	116	8	banks	bank	NOUN
emaj-180	116	9	and	and	CCONJ
emaj-180	116	10	panel	panel	NOUN
emaj-180	116	11	regression	regression	NOUN
emaj-180	116	12	method	method	NOUN
emaj-180	116	13	.	.	PUNCT
emaj-180	117	1	based	base	VERB
emaj-180	117	2	on	on	ADP
emaj-180	117	3	research	research	NOUN
emaj-180	117	4	findings	finding	NOUN
emaj-180	117	5	,	,	PUNCT
emaj-180	117	6	relationships	relationship	NOUN
emaj-180	117	7	were	be	AUX
emaj-180	117	8	determined	determine	VERB
emaj-180	117	9	between	between	ADP
emaj-180	117	10	vaic	vaic	ADJ
emaj-180	117	11	and	and	CCONJ
emaj-180	117	12	financial	financial	ADJ
emaj-180	117	13	performance	performance	NOUN
emaj-180	117	14	of	of	ADP
emaj-180	117	15	the	the	DET
emaj-180	117	16	banks	bank	NOUN
emaj-180	117	17	to	to	ADP
emaj-180	117	18	varying	vary	VERB
emaj-180	117	19	degrees	degree	NOUN
emaj-180	117	20	(	(	PUNCT
emaj-180	117	21	thakur	thakur	PROPN
emaj-180	117	22	,	,	PUNCT
emaj-180	117	23	2017	2017	NUM
emaj-180	117	24	)	)	PUNCT
emaj-180	117	25	.	.	PUNCT
emaj-180	118	1	volume	volume	NOUN
emaj-180	118	2	9	9	NUM
emaj-180	118	3	no	no	DET
emaj-180	118	4	1	1	NUM
emaj-180	118	5	(	(	PUNCT
emaj-180	118	6	2019	2019	NUM
emaj-180	118	7	)	)	PUNCT
emaj-180	118	8	|	|	ADV
emaj-180	118	9	issn	issn	VERB
emaj-180	118	10	2158	2158	NUM
emaj-180	118	11	-	-	SYM
emaj-180	118	12	8708	8708	NUM
emaj-180	118	13	(	(	PUNCT
emaj-180	118	14	online	online	NOUN
emaj-180	118	15	)	)	PUNCT
emaj-180	118	16	|	|	ADV
emaj-180	118	17	doi	doi	X
emaj-180	118	18	10.5195	10.5195	NUM
emaj-180	118	19	/	/	SYM
emaj-180	118	20	emaj.2019.180	emaj.2019.180	PROPN
emaj-180	119	1	|	|	ADV
emaj-180	119	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-180	119	3	measuring	measure	VERB
emaj-180	119	4	intellectual	intellectual	ADJ
emaj-180	119	5	capital	capital	NOUN
emaj-180	119	6	of	of	ADP
emaj-180	119	7	turkish	turkish	ADJ
emaj-180	119	8	banks	bank	NOUN
emaj-180	119	9	listed	list	VERB
emaj-180	119	10	on	on	ADP
emaj-180	119	11	borsa	borsa	PROPN
emaj-180	119	12	istanbul	istanbul	PROPN
emaj-180	119	13	banking	banking	PROPN
emaj-180	119	14	index	index	NOUN
emaj-180	119	15	(	(	PUNCT
emaj-180	119	16	bist	bist	PROPN
emaj-180	119	17	xbank	xbank	PROPN
emaj-180	119	18	)	)	PUNCT
emaj-180	119	19	with	with	ADP
emaj-180	119	20	the	the	DET
emaj-180	119	21	market	market	NOUN
emaj-180	119	22	value	value	NOUN
emaj-180	119	23	/	/	SYM
emaj-180	119	24	book	book	NOUN
emaj-180	119	25	value	value	NOUN
emaj-180	119	26	method	method	NOUN
emaj-180	119	27	and	and	CCONJ
emaj-180	119	28	value	value	NOUN
emaj-180	119	29	added	add	VERB
emaj-180	119	30	intellectual	intellectual	ADJ
emaj-180	119	31	coefficient	coefficient	NOUN
emaj-180	119	32	(	(	PUNCT
emaj-180	119	33	vaic	vaic	ADJ
emaj-180	119	34	)	)	PUNCT
emaj-180	119	35	model	model	NOUN
emaj-180	119	36	page	page	NOUN
emaj-180	119	37	|104|	|104|	NOUN
emaj-180	119	38	emerging	emerge	VERB
emaj-180	119	39	markets	market	NOUN
emaj-180	119	40	journal	journal	NOUN
emaj-180	119	41	dönmez	dönmez	PROPN
emaj-180	119	42	and	and	CCONJ
emaj-180	119	43	erol‟s	erol‟	VERB
emaj-180	119	44	research	research	NOUN
emaj-180	119	45	in	in	ADP
emaj-180	119	46	2016	2016	NUM
emaj-180	119	47	aimed	aim	VERB
emaj-180	119	48	to	to	PART
emaj-180	119	49	measure	measure	VERB
emaj-180	119	50	and	and	CCONJ
emaj-180	119	51	report	report	VERB
emaj-180	119	52	intellectual	intellectual	ADJ
emaj-180	119	53	capital	capital	NOUN
emaj-180	119	54	.	.	PUNCT
emaj-180	120	1	in	in	ADP
emaj-180	120	2	this	this	DET
emaj-180	120	3	context	context	NOUN
emaj-180	120	4	,	,	PUNCT
emaj-180	120	5	the	the	DET
emaj-180	120	6	relationship	relationship	NOUN
emaj-180	120	7	between	between	ADP
emaj-180	120	8	financial	financial	ADJ
emaj-180	120	9	indicators	indicator	NOUN
emaj-180	120	10	and	and	CCONJ
emaj-180	120	11	intellectual	intellectual	ADJ
emaj-180	120	12	capital	capital	NOUN
emaj-180	120	13	of	of	ADP
emaj-180	120	14	bist	bist	ADJ
emaj-180	120	15	sustainability	sustainability	NOUN
emaj-180	120	16	index	index	NOUN
emaj-180	120	17	companies	company	NOUN
emaj-180	120	18	was	be	AUX
emaj-180	120	19	investigated	investigate	VERB
emaj-180	120	20	using	use	VERB
emaj-180	120	21	the	the	DET
emaj-180	120	22	value	value	NOUN
emaj-180	120	23	added	add	VERB
emaj-180	120	24	intellectual	intellectual	ADJ
emaj-180	120	25	coefficient	coefficient	NOUN
emaj-180	120	26	(	(	PUNCT
emaj-180	120	27	vaic	vaic	ADJ
emaj-180	120	28	)	)	PUNCT
emaj-180	120	29	method	method	NOUN
emaj-180	120	30	.	.	PUNCT
emaj-180	121	1	the	the	DET
emaj-180	121	2	study	study	NOUN
emaj-180	121	3	also	also	ADV
emaj-180	121	4	took	take	VERB
emaj-180	121	5	advantage	advantage	NOUN
emaj-180	121	6	of	of	ADP
emaj-180	121	7	regression	regression	NOUN
emaj-180	121	8	analysis	analysis	NOUN
emaj-180	121	9	and	and	CCONJ
emaj-180	121	10	correlation	correlation	NOUN
emaj-180	121	11	analysis	analysis	NOUN
emaj-180	121	12	.	.	PUNCT
emaj-180	122	1	according	accord	VERB
emaj-180	122	2	to	to	ADP
emaj-180	122	3	the	the	DET
emaj-180	122	4	findings	finding	NOUN
emaj-180	122	5	of	of	ADP
emaj-180	122	6	study	study	NOUN
emaj-180	122	7	,	,	PUNCT
emaj-180	122	8	vaic	vaic	ADV
emaj-180	122	9	explained	explain	VERB
emaj-180	122	10	the	the	DET
emaj-180	122	11	return	return	NOUN
emaj-180	122	12	on	on	ADP
emaj-180	122	13	assets	asset	NOUN
emaj-180	122	14	(	(	PUNCT
emaj-180	122	15	roa	roa	NOUN
emaj-180	122	16	)	)	PUNCT
emaj-180	122	17	by	by	ADP
emaj-180	122	18	93	93	NUM
emaj-180	122	19	%	%	NOUN
emaj-180	122	20	(	(	PUNCT
emaj-180	122	21	dönmez	dönmez	NOUN
emaj-180	122	22	and	and	CCONJ
emaj-180	122	23	erol	erol	NOUN
emaj-180	122	24	,	,	PUNCT
emaj-180	122	25	2016	2016	NUM
emaj-180	122	26	)	)	PUNCT
emaj-180	122	27	.	.	PUNCT
emaj-180	123	1	kızıl	kızıl	PROPN
emaj-180	123	2	,	,	PUNCT
emaj-180	123	3	arslan	arslan	PROPN
emaj-180	123	4	and	and	CCONJ
emaj-180	123	5	şeker	şeker	PROPN
emaj-180	123	6	investigated	investigate	VERB
emaj-180	123	7	the	the	DET
emaj-180	123	8	relationship	relationship	NOUN
emaj-180	123	9	between	between	ADP
emaj-180	123	10	intellectual	intellectual	ADJ
emaj-180	123	11	capital	capital	NOUN
emaj-180	123	12	and	and	CCONJ
emaj-180	123	13	web	web	NOUN
emaj-180	123	14	trends	trend	NOUN
emaj-180	123	15	of	of	ADP
emaj-180	123	16	the	the	DET
emaj-180	123	17	index	index	NOUN
emaj-180	123	18	bist-30	bist-30	PROPN
emaj-180	123	19	from	from	ADP
emaj-180	123	20	an	an	DET
emaj-180	123	21	accounting	accounting	NOUN
emaj-180	123	22	viewpoint	viewpoint	NOUN
emaj-180	123	23	in	in	ADP
emaj-180	123	24	2014	2014	NUM
emaj-180	123	25	.	.	PUNCT
emaj-180	124	1	the	the	DET
emaj-180	124	2	trends	trend	NOUN
emaj-180	124	3	of	of	ADP
emaj-180	124	4	web	web	NOUN
emaj-180	124	5	pages	page	NOUN
emaj-180	124	6	and	and	CCONJ
emaj-180	124	7	firms	firm	NOUN
emaj-180	124	8	were	be	AUX
emaj-180	124	9	analyzed	analyze	VERB
emaj-180	124	10	using	use	VERB
emaj-180	124	11	specific	specific	ADJ
emaj-180	124	12	web	web	NOUN
emaj-180	124	13	means	mean	NOUN
emaj-180	124	14	such	such	ADJ
emaj-180	124	15	as	as	ADP
emaj-180	124	16	the	the	DET
emaj-180	124	17	google	google	PROPN
emaj-180	124	18	trends	trend	NOUN
emaj-180	124	19	.	.	PUNCT
emaj-180	125	1	in	in	ADP
emaj-180	125	2	addition	addition	NOUN
emaj-180	125	3	,	,	PUNCT
emaj-180	125	4	market	market	NOUN
emaj-180	125	5	value	value	NOUN
emaj-180	125	6	/	/	SYM
emaj-180	125	7	book	book	NOUN
emaj-180	125	8	value	value	NOUN
emaj-180	125	9	and	and	CCONJ
emaj-180	125	10	value	value	NOUN
emaj-180	125	11	added	add	VERB
emaj-180	125	12	intellectual	intellectual	ADJ
emaj-180	125	13	coefficient	coefficient	NOUN
emaj-180	125	14	(	(	PUNCT
emaj-180	125	15	vaic	vaic	ADJ
emaj-180	125	16	)	)	PUNCT
emaj-180	125	17	methods	method	NOUN
emaj-180	125	18	were	be	AUX
emaj-180	125	19	utilized	utilize	VERB
emaj-180	125	20	to	to	PART
emaj-180	125	21	measure	measure	VERB
emaj-180	125	22	intellectual	intellectual	ADJ
emaj-180	125	23	capital	capital	NOUN
emaj-180	125	24	.	.	PUNCT
emaj-180	126	1	also	also	ADV
emaj-180	126	2	,	,	PUNCT
emaj-180	126	3	enterprise	enterprise	NOUN
emaj-180	126	4	web	web	NOUN
emaj-180	126	5	sites	site	NOUN
emaj-180	126	6	,	,	PUNCT
emaj-180	126	7	firm	firm	ADJ
emaj-180	126	8	annual	annual	ADJ
emaj-180	126	9	reports	report	NOUN
emaj-180	126	10	,	,	PUNCT
emaj-180	126	11	company	company	NOUN
emaj-180	126	12	financial	financial	ADJ
emaj-180	126	13	statements	statement	NOUN
emaj-180	126	14	and	and	CCONJ
emaj-180	126	15	public	public	ADJ
emaj-180	126	16	disclosure	disclosure	NOUN
emaj-180	126	17	platform	platform	NOUN
emaj-180	126	18	(	(	PUNCT
emaj-180	126	19	kap	kap	NOUN
emaj-180	126	20	)	)	PUNCT
emaj-180	126	21	were	be	AUX
emaj-180	126	22	taken	take	VERB
emaj-180	126	23	advantage	advantage	NOUN
emaj-180	126	24	for	for	ADP
emaj-180	126	25	accounting	accounting	NOUN
emaj-180	126	26	and	and	CCONJ
emaj-180	126	27	measurement	measurement	NOUN
emaj-180	126	28	of	of	ADP
emaj-180	126	29	intellectual	intellectual	ADJ
emaj-180	126	30	capital	capital	NOUN
emaj-180	126	31	(	(	PUNCT
emaj-180	126	32	kızıl	kızıl	PROPN
emaj-180	126	33	,	,	PUNCT
emaj-180	126	34	arslan	arslan	PROPN
emaj-180	126	35	and	and	CCONJ
emaj-180	126	36	şeker	şeker	PROPN
emaj-180	126	37	,	,	PUNCT
emaj-180	126	38	2014	2014	NUM
emaj-180	126	39	)	)	PUNCT
emaj-180	126	40	.	.	PUNCT
emaj-180	127	1	curado	curado	PROPN
emaj-180	127	2	,	,	PUNCT
emaj-180	127	3	guedes	guede	NOUN
emaj-180	127	4	and	and	CCONJ
emaj-180	127	5	bontis‟s	bontis‟s	ADJ
emaj-180	127	6	paper	paper	NOUN
emaj-180	127	7	in	in	ADP
emaj-180	127	8	2014	2014	NUM
emaj-180	127	9	tried	try	VERB
emaj-180	127	10	to	to	PART
emaj-180	127	11	evaluate	evaluate	VERB
emaj-180	127	12	the	the	DET
emaj-180	127	13	connection	connection	NOUN
emaj-180	127	14	between	between	ADP
emaj-180	127	15	intellectual	intellectual	ADJ
emaj-180	127	16	capital	capital	NOUN
emaj-180	127	17	elements	element	NOUN
emaj-180	127	18	and	and	CCONJ
emaj-180	127	19	financial	financial	ADJ
emaj-180	127	20	performance	performance	NOUN
emaj-180	127	21	across	across	ADP
emaj-180	127	22	three	three	NUM
emaj-180	127	23	temporal	temporal	ADJ
emaj-180	127	24	terms	term	NOUN
emaj-180	127	25	on	on	ADP
emaj-180	127	26	either	either	DET
emaj-180	127	27	side	side	NOUN
emaj-180	127	28	of	of	ADP
emaj-180	127	29	a	a	DET
emaj-180	127	30	financial	financial	ADJ
emaj-180	127	31	crisis	crisis	NOUN
emaj-180	127	32	.	.	PUNCT
emaj-180	128	1	the	the	DET
emaj-180	128	2	research	research	NOUN
emaj-180	128	3	integrated	integrate	VERB
emaj-180	128	4	two	two	NUM
emaj-180	128	5	data	datum	NOUN
emaj-180	128	6	collecting	collect	VERB
emaj-180	128	7	methods	method	NOUN
emaj-180	128	8	.	.	PUNCT
emaj-180	129	1	a	a	DET
emaj-180	129	2	survey	survey	NOUN
emaj-180	129	3	on	on	ADP
emaj-180	129	4	intellectual	intellectual	ADJ
emaj-180	129	5	capital	capital	NOUN
emaj-180	129	6	components	component	NOUN
emaj-180	129	7	was	be	AUX
emaj-180	129	8	administered	administer	VERB
emaj-180	129	9	during	during	ADP
emaj-180	129	10	the	the	DET
emaj-180	129	11	initial	initial	ADJ
emaj-180	129	12	period	period	NOUN
emaj-180	129	13	followed	follow	VERB
emaj-180	129	14	by	by	ADP
emaj-180	129	15	objective	objective	ADJ
emaj-180	129	16	performance	performance	NOUN
emaj-180	129	17	ratios	ratio	NOUN
emaj-180	129	18	in	in	ADP
emaj-180	129	19	subsequent	subsequent	ADJ
emaj-180	129	20	time	time	NOUN
emaj-180	129	21	terms	term	NOUN
emaj-180	129	22	.	.	PUNCT
emaj-180	130	1	concerning	concern	VERB
emaj-180	130	2	the	the	DET
emaj-180	130	3	three	three	NUM
emaj-180	130	4	terms	term	NOUN
emaj-180	130	5	in	in	ADP
emaj-180	130	6	the	the	DET
emaj-180	130	7	research	research	NOUN
emaj-180	130	8	,	,	PUNCT
emaj-180	130	9	evidence	evidence	NOUN
emaj-180	130	10	proved	prove	VERB
emaj-180	130	11	that	that	SCONJ
emaj-180	130	12	intellectual	intellectual	ADJ
emaj-180	130	13	capital	capital	NOUN
emaj-180	130	14	scores	score	NOUN
emaj-180	130	15	and	and	CCONJ
emaj-180	130	16	points	point	NOUN
emaj-180	130	17	were	be	AUX
emaj-180	130	18	good	good	ADJ
emaj-180	130	19	predictors	predictor	NOUN
emaj-180	130	20	of	of	ADP
emaj-180	130	21	future	future	ADJ
emaj-180	130	22	banking	banking	NOUN
emaj-180	130	23	performance	performance	NOUN
emaj-180	130	24	.	.	PUNCT
emaj-180	131	1	the	the	DET
emaj-180	131	2	study	study	NOUN
emaj-180	131	3	was	be	AUX
emaj-180	131	4	limited	limit	VERB
emaj-180	131	5	to	to	ADP
emaj-180	131	6	portuguese	portuguese	ADJ
emaj-180	131	7	banking	banking	NOUN
emaj-180	131	8	sector	sector	NOUN
emaj-180	131	9	(	(	PUNCT
emaj-180	131	10	curado	curado	X
emaj-180	131	11	,	,	PUNCT
emaj-180	131	12	guedes	guede	NOUN
emaj-180	131	13	and	and	CCONJ
emaj-180	131	14	bontis	bontis	NOUN
emaj-180	131	15	,	,	PUNCT
emaj-180	131	16	2014	2014	NUM
emaj-180	131	17	)	)	PUNCT
emaj-180	131	18	.	.	PUNCT
emaj-180	132	1	kızıl	kızıl	PROPN
emaj-180	132	2	,	,	PUNCT
emaj-180	132	3	arslan	arslan	PROPN
emaj-180	132	4	and	and	CCONJ
emaj-180	132	5	şeker‟s	şeker‟s	NUM
emaj-180	132	6	research	research	NOUN
emaj-180	132	7	in	in	ADP
emaj-180	132	8	2013	2013	NUM
emaj-180	132	9	focused	focus	VERB
emaj-180	132	10	on	on	ADP
emaj-180	132	11	the	the	DET
emaj-180	132	12	correlation	correlation	NOUN
emaj-180	132	13	between	between	ADP
emaj-180	132	14	intellectual	intellectual	ADJ
emaj-180	132	15	capital	capital	NOUN
emaj-180	132	16	and	and	CCONJ
emaj-180	132	17	web	web	NOUN
emaj-180	132	18	trends	trend	NOUN
emaj-180	132	19	of	of	ADP
emaj-180	132	20	the	the	DET
emaj-180	132	21	index	index	NOUN
emaj-180	132	22	bist-30	bist-30	PROPN
emaj-180	132	23	,	,	PUNCT
emaj-180	132	24	which	which	PRON
emaj-180	132	25	held	hold	VERB
emaj-180	132	26	the	the	DET
emaj-180	132	27	top	top	ADJ
emaj-180	132	28	30	30	NUM
emaj-180	132	29	companies	company	NOUN
emaj-180	132	30	in	in	ADP
emaj-180	132	31	istanbul	istanbul	PROPN
emaj-180	132	32	stock	stock	PROPN
emaj-180	132	33	exchange	exchange	PROPN
emaj-180	132	34	ise	ise	PROPN
emaj-180	132	35	(	(	PUNCT
emaj-180	132	36	borsa	borsa	PROPN
emaj-180	132	37	istanbul	istanbul	PROPN
emaj-180	132	38	)	)	PUNCT
emaj-180	132	39	.	.	PUNCT
emaj-180	133	1	the	the	DET
emaj-180	133	2	trends	trend	NOUN
emaj-180	133	3	of	of	ADP
emaj-180	133	4	web	web	NOUN
emaj-180	133	5	sites	site	NOUN
emaj-180	133	6	and	and	CCONJ
emaj-180	133	7	companies	company	NOUN
emaj-180	133	8	were	be	AUX
emaj-180	133	9	collected	collect	VERB
emaj-180	133	10	separately	separately	ADV
emaj-180	133	11	via	via	ADP
emaj-180	133	12	web	web	NOUN
emaj-180	133	13	tools	tool	NOUN
emaj-180	133	14	.	.	PUNCT
emaj-180	134	1	also	also	ADV
emaj-180	134	2	,	,	PUNCT
emaj-180	134	3	intellectual	intellectual	ADJ
emaj-180	134	4	capital	capital	NOUN
emaj-180	134	5	was	be	AUX
emaj-180	134	6	studied	study	VERB
emaj-180	134	7	and	and	CCONJ
emaj-180	134	8	measured	measure	VERB
emaj-180	134	9	based	base	VERB
emaj-180	134	10	on	on	ADP
emaj-180	134	11	two	two	NUM
emaj-180	134	12	methods	method	NOUN
emaj-180	134	13	,	,	PUNCT
emaj-180	134	14	which	which	PRON
emaj-180	134	15	were	be	AUX
emaj-180	134	16	market	market	NOUN
emaj-180	134	17	value	value	NOUN
emaj-180	134	18	/	/	SYM
emaj-180	134	19	book	book	NOUN
emaj-180	134	20	value	value	NOUN
emaj-180	134	21	and	and	CCONJ
emaj-180	134	22	value	value	NOUN
emaj-180	134	23	added	add	VERB
emaj-180	134	24	intellectual	intellectual	ADJ
emaj-180	134	25	coefficient	coefficient	NOUN
emaj-180	134	26	(	(	PUNCT
emaj-180	134	27	vaic	vaic	ADJ
emaj-180	134	28	)	)	PUNCT
emaj-180	134	29	techniques	technique	NOUN
emaj-180	134	30	.	.	PUNCT
emaj-180	135	1	data	datum	NOUN
emaj-180	135	2	required	require	VERB
emaj-180	135	3	for	for	ADP
emaj-180	135	4	studying	study	VERB
emaj-180	135	5	,	,	PUNCT
emaj-180	135	6	measuring	measure	VERB
emaj-180	135	7	and	and	CCONJ
emaj-180	135	8	accounting	account	VERB
emaj-180	135	9	intellectual	intellectual	ADJ
emaj-180	135	10	capital	capital	NOUN
emaj-180	135	11	were	be	AUX
emaj-180	135	12	gathered	gather	VERB
emaj-180	135	13	from	from	ADP
emaj-180	135	14	web	web	NOUN
emaj-180	135	15	sites	site	NOUN
emaj-180	135	16	,	,	PUNCT
emaj-180	135	17	firm	firm	ADJ
emaj-180	135	18	annual	annual	ADJ
emaj-180	135	19	reports	report	NOUN
emaj-180	135	20	,	,	PUNCT
emaj-180	135	21	company	company	NOUN
emaj-180	135	22	financial	financial	ADJ
emaj-180	135	23	statements	statement	NOUN
emaj-180	135	24	and	and	CCONJ
emaj-180	135	25	public	public	ADJ
emaj-180	135	26	disclosure	disclosure	NOUN
emaj-180	135	27	platform	platform	NOUN
emaj-180	135	28	(	(	PUNCT
emaj-180	135	29	kap	kap	NOUN
emaj-180	135	30	)	)	PUNCT
emaj-180	135	31	published	publish	VERB
emaj-180	135	32	by	by	ADP
emaj-180	135	33	the	the	DET
emaj-180	135	34	borsa	borsa	PROPN
emaj-180	135	35	istanbul	istanbul	PROPN
emaj-180	135	36	(	(	PUNCT
emaj-180	135	37	bist	bist	PROPN
emaj-180	135	38	)	)	PUNCT
emaj-180	135	39	administration	administration	NOUN
emaj-180	135	40	(	(	PUNCT
emaj-180	135	41	kızıl	kızıl	PROPN
emaj-180	135	42	,	,	PUNCT
emaj-180	135	43	arslan	arslan	PROPN
emaj-180	135	44	and	and	CCONJ
emaj-180	135	45	şeker	şeker	PROPN
emaj-180	135	46	,	,	PUNCT
emaj-180	135	47	2013	2013	NUM
emaj-180	135	48	)	)	PUNCT
emaj-180	135	49	.	.	PUNCT
emaj-180	136	1	yalaman‟s	yalaman‟s	X
emaj-180	136	2	study	study	PROPN
emaj-180	136	3	dated	date	VERB
emaj-180	136	4	2013	2013	NUM
emaj-180	136	5	had	have	VERB
emaj-180	136	6	the	the	DET
emaj-180	136	7	aim	aim	NOUN
emaj-180	136	8	to	to	PART
emaj-180	136	9	analyze	analyze	VERB
emaj-180	136	10	empirically	empirically	ADV
emaj-180	136	11	the	the	DET
emaj-180	136	12	relationship	relationship	NOUN
emaj-180	136	13	between	between	ADP
emaj-180	136	14	investment	investment	NOUN
emaj-180	136	15	in	in	ADP
emaj-180	136	16	intellectual	intellectual	ADJ
emaj-180	136	17	capital	capital	NOUN
emaj-180	136	18	and	and	CCONJ
emaj-180	136	19	the	the	DET
emaj-180	136	20	performance	performance	NOUN
emaj-180	136	21	of	of	ADP
emaj-180	136	22	turkish	turkish	ADJ
emaj-180	136	23	banking	banking	NOUN
emaj-180	136	24	sector	sector	NOUN
emaj-180	136	25	both	both	CCONJ
emaj-180	136	26	in	in	ADP
emaj-180	136	27	short	short	ADJ
emaj-180	136	28	and	and	CCONJ
emaj-180	136	29	long	long	ADJ
emaj-180	136	30	period	period	NOUN
emaj-180	136	31	between	between	ADP
emaj-180	136	32	1995	1995	NUM
emaj-180	136	33	-	-	SYM
emaj-180	136	34	2006	2006	NUM
emaj-180	136	35	.	.	PUNCT
emaj-180	137	1	the	the	DET
emaj-180	137	2	intellectual	intellectual	ADJ
emaj-180	137	3	capital	capital	NOUN
emaj-180	137	4	performance	performance	NOUN
emaj-180	137	5	of	of	ADP
emaj-180	137	6	quoted	quote	VERB
emaj-180	137	7	banks	bank	NOUN
emaj-180	137	8	in	in	ADP
emaj-180	137	9	istanbul	istanbul	PROPN
emaj-180	137	10	stock	stock	PROPN
emaj-180	137	11	exchange	exchange	PROPN
emaj-180	137	12	(	(	PUNCT
emaj-180	137	13	ise	ise	PROPN
emaj-180	137	14	)	)	PUNCT
emaj-180	137	15	–	–	PUNCT
emaj-180	137	16	borsa	borsa	PROPN
emaj-180	137	17	istanbul	istanbul	PROPN
emaj-180	137	18	market	market	NOUN
emaj-180	137	19	was	be	AUX
emaj-180	137	20	measured	measure	VERB
emaj-180	137	21	taking	take	VERB
emaj-180	137	22	advantage	advantage	NOUN
emaj-180	137	23	of	of	ADP
emaj-180	137	24	value	value	NOUN
emaj-180	137	25	added	add	VERB
emaj-180	137	26	intellectual	intellectual	ADJ
emaj-180	137	27	coefficient	coefficient	NOUN
emaj-180	137	28	(	(	PUNCT
emaj-180	137	29	vaic	vaic	ADJ
emaj-180	137	30	)	)	PUNCT
emaj-180	137	31	,	,	PUNCT
emaj-180	137	32	and	and	CCONJ
emaj-180	137	33	the	the	DET
emaj-180	137	34	impact	impact	NOUN
emaj-180	137	35	of	of	ADP
emaj-180	137	36	mentioned	mention	VERB
emaj-180	137	37	intellectual	intellectual	ADJ
emaj-180	137	38	capital	capital	NOUN
emaj-180	137	39	components	component	NOUN
emaj-180	137	40	on	on	ADP
emaj-180	137	41	banking	banking	NOUN
emaj-180	137	42	performance	performance	NOUN
emaj-180	137	43	was	be	AUX
emaj-180	137	44	tested	test	VERB
emaj-180	137	45	utilizing	utilize	VERB
emaj-180	137	46	panel	panel	NOUN
emaj-180	137	47	data	datum	NOUN
emaj-180	137	48	regression	regression	NOUN
emaj-180	137	49	analysis	analysis	NOUN
emaj-180	137	50	.	.	PUNCT
emaj-180	138	1	the	the	DET
emaj-180	138	2	findings	finding	NOUN
emaj-180	138	3	showed	show	VERB
emaj-180	138	4	that	that	SCONJ
emaj-180	138	5	intellectual	intellectual	ADJ
emaj-180	138	6	capital	capital	NOUN
emaj-180	138	7	was	be	AUX
emaj-180	138	8	increasing	increase	VERB
emaj-180	138	9	banks‟	banks‟	ADP
emaj-180	138	10	profitability	profitability	NOUN
emaj-180	138	11	,	,	PUNCT
emaj-180	138	12	market	market	NOUN
emaj-180	138	13	value	value	NOUN
emaj-180	138	14	and	and	CCONJ
emaj-180	138	15	productivity	productivity	NOUN
emaj-180	138	16	,	,	PUNCT
emaj-180	138	17	especially	especially	ADV
emaj-180	138	18	in	in	ADP
emaj-180	138	19	the	the	DET
emaj-180	138	20	long	long	ADJ
emaj-180	138	21	run	run	NOUN
emaj-180	138	22	(	(	PUNCT
emaj-180	138	23	yalaman	yalaman	NOUN
emaj-180	138	24	,	,	PUNCT
emaj-180	138	25	2013	2013	NUM
emaj-180	138	26	)	)	PUNCT
emaj-180	138	27	.	.	PUNCT
emaj-180	139	1	kızıl	kızıl	PROPN
emaj-180	139	2	,	,	PUNCT
emaj-180	139	3	erzin	erzin	VERB
emaj-180	139	4	and	and	CCONJ
emaj-180	139	5	kara‟s	kara‟s	AUX
emaj-180	139	6	study	study	NOUN
emaj-180	139	7	in	in	ADP
emaj-180	139	8	2013	2013	NUM
emaj-180	139	9	aimed	aim	VERB
emaj-180	139	10	to	to	PART
emaj-180	139	11	analyze	analyze	VERB
emaj-180	139	12	intellectual	intellectual	ADJ
emaj-180	139	13	capital	capital	NOUN
emaj-180	139	14	measurement	measurement	NOUN
emaj-180	139	15	,	,	PUNCT
emaj-180	139	16	intellectual	intellectual	ADJ
emaj-180	139	17	capital	capital	NOUN
emaj-180	139	18	accounting	accounting	NOUN
emaj-180	139	19	and	and	CCONJ
emaj-180	139	20	intellectual	intellectual	ADJ
emaj-180	139	21	capital	capital	NOUN
emaj-180	139	22	reporting	report	VERB
emaj-180	139	23	in	in	ADP
emaj-180	139	24	the	the	DET
emaj-180	139	25	e	e	PROPN
emaj-180	139	26	-	-	NOUN
emaj-180	139	27	commerce	commerce	NOUN
emaj-180	139	28	industry	industry	NOUN
emaj-180	139	29	by	by	ADP
emaj-180	139	30	researching	research	VERB
emaj-180	139	31	on	on	ADP
emaj-180	139	32	amazon.com	amazon.com	PROPN
emaj-180	139	33	.	.	PUNCT
emaj-180	140	1	the	the	DET
emaj-180	140	2	first	first	ADJ
emaj-180	140	3	section	section	NOUN
emaj-180	140	4	(	(	PUNCT
emaj-180	140	5	introduction	introduction	NOUN
emaj-180	140	6	section	section	NOUN
emaj-180	140	7	)	)	PUNCT
emaj-180	140	8	of	of	ADP
emaj-180	140	9	the	the	DET
emaj-180	140	10	study	study	NOUN
emaj-180	140	11	provided	provide	VERB
emaj-180	140	12	general	general	ADJ
emaj-180	140	13	information	information	NOUN
emaj-180	140	14	about	about	ADP
emaj-180	140	15	the	the	DET
emaj-180	140	16	development	development	NOUN
emaj-180	140	17	of	of	ADP
emaj-180	140	18	intellectual	intellectual	ADJ
emaj-180	140	19	capital	capital	NOUN
emaj-180	140	20	concept	concept	NOUN
emaj-180	140	21	.	.	PUNCT
emaj-180	141	1	the	the	DET
emaj-180	141	2	second	second	ADJ
emaj-180	141	3	section	section	NOUN
emaj-180	141	4	included	include	VERB
emaj-180	141	5	the	the	DET
emaj-180	141	6	literature	literature	PROPN
emaj-180	141	7	review	review	NOUN
emaj-180	141	8	.	.	PUNCT
emaj-180	142	1	the	the	DET
emaj-180	142	2	third	third	ADJ
emaj-180	142	3	section	section	NOUN
emaj-180	142	4	mentioned	mention	VERB
emaj-180	142	5	data	datum	NOUN
emaj-180	142	6	set	set	VERB
emaj-180	142	7	and	and	CCONJ
emaj-180	142	8	methodology	methodology	NOUN
emaj-180	142	9	.	.	PUNCT
emaj-180	143	1	in	in	ADP
emaj-180	143	2	the	the	DET
emaj-180	143	3	fourth	fourth	ADJ
emaj-180	143	4	section	section	NOUN
emaj-180	143	5	,	,	PUNCT
emaj-180	143	6	the	the	DET
emaj-180	143	7	study	study	NOUN
emaj-180	143	8	consisted	consist	VERB
emaj-180	143	9	of	of	ADP
emaj-180	143	10	intellectual	intellectual	ADJ
emaj-180	143	11	capital	capital	NOUN
emaj-180	143	12	measurement	measurement	NOUN
emaj-180	143	13	,	,	PUNCT
emaj-180	143	14	reporting	reporting	NOUN
emaj-180	143	15	and	and	CCONJ
emaj-180	143	16	accounting	accounting	NOUN
emaj-180	143	17	in	in	ADP
emaj-180	143	18	the	the	DET
emaj-180	143	19	e	e	PROPN
emaj-180	143	20	-	-	NOUN
emaj-180	143	21	commerce	commerce	NOUN
emaj-180	143	22	industry	industry	NOUN
emaj-180	143	23	by	by	ADP
emaj-180	143	24	running	run	VERB
emaj-180	143	25	a	a	DET
emaj-180	143	26	research	research	NOUN
emaj-180	143	27	on	on	ADP
emaj-180	143	28	amazon.com	amazon.com	PROPN
emaj-180	143	29	.	.	PUNCT
emaj-180	144	1	the	the	DET
emaj-180	144	2	fifth	fifth	ADJ
emaj-180	144	3	section	section	NOUN
emaj-180	144	4	of	of	ADP
emaj-180	144	5	the	the	DET
emaj-180	144	6	study	study	NOUN
emaj-180	144	7	discussed	discuss	VERB
emaj-180	144	8	conclusion	conclusion	NOUN
emaj-180	144	9	and	and	CCONJ
emaj-180	144	10	recommendations	recommendation	NOUN
emaj-180	144	11	(	(	PUNCT
emaj-180	144	12	kızıl	kızıl	PROPN
emaj-180	144	13	,	,	PUNCT
emaj-180	144	14	erzin	erzin	NOUN
emaj-180	144	15	and	and	CCONJ
emaj-180	144	16	kara	kara	PROPN
emaj-180	144	17	,	,	PUNCT
emaj-180	144	18	2013	2013	NUM
emaj-180	144	19	)	)	PUNCT
emaj-180	144	20	.	.	PUNCT
emaj-180	145	1	yıldız‟s	yıldız‟s	ADP
emaj-180	145	2	research	research	NOUN
emaj-180	145	3	in	in	ADP
emaj-180	145	4	2011	2011	NUM
emaj-180	145	5	had	have	VERB
emaj-180	145	6	the	the	DET
emaj-180	145	7	goal	goal	NOUN
emaj-180	145	8	of	of	ADP
emaj-180	145	9	finding	find	VERB
emaj-180	145	10	out	out	ADP
emaj-180	145	11	whether	whether	SCONJ
emaj-180	145	12	intellectual	intellectual	ADJ
emaj-180	145	13	capital	capital	NOUN
emaj-180	145	14	affects	affect	VERB
emaj-180	145	15	banks	bank	NOUN
emaj-180	145	16	performance	performance	NOUN
emaj-180	145	17	with	with	ADP
emaj-180	145	18	perception	perception	NOUN
emaj-180	145	19	of	of	ADP
emaj-180	145	20	managers	manager	NOUN
emaj-180	145	21	.	.	PUNCT
emaj-180	146	1	the	the	DET
emaj-180	146	2	research	research	NOUN
emaj-180	146	3	took	take	VERB
emaj-180	146	4	advantage	advantage	NOUN
emaj-180	146	5	of	of	ADP
emaj-180	146	6	the	the	DET
emaj-180	146	7	questionnaire	questionnaire	NOUN
emaj-180	146	8	method	method	NOUN
emaj-180	146	9	.	.	PUNCT
emaj-180	147	1	surveys	survey	NOUN
emaj-180	147	2	were	be	AUX
emaj-180	147	3	sent	send	VERB
emaj-180	147	4	to	to	ADP
emaj-180	147	5	421	421	NUM
emaj-180	147	6	managers	manager	NOUN
emaj-180	147	7	of	of	ADP
emaj-180	147	8	8	8	NUM
emaj-180	147	9	private	private	ADJ
emaj-180	147	10	capital	capital	NOUN
emaj-180	147	11	deposit	deposit	NOUN
emaj-180	147	12	banks	bank	NOUN
emaj-180	147	13	in	in	ADP
emaj-180	147	14	turkish	turkish	ADJ
emaj-180	147	15	banking	banking	NOUN
emaj-180	147	16	sector	sector	NOUN
emaj-180	147	17	which	which	PRON
emaj-180	147	18	were	be	AUX
emaj-180	147	19	quoted	quote	VERB
emaj-180	147	20	in	in	ADP
emaj-180	147	21	istanbul	istanbul	PROPN
emaj-180	147	22	stock	stock	PROPN
emaj-180	147	23	exchange	exchange	PROPN
emaj-180	147	24	(	(	PUNCT
emaj-180	147	25	ise	ise	PROPN
emaj-180	147	26	)	)	PUNCT
emaj-180	147	27	–	–	PUNCT
emaj-180	147	28	borsa	borsa	PROPN
emaj-180	147	29	istanul	istanul	PROPN
emaj-180	147	30	,	,	PUNCT
emaj-180	147	31	formerly	formerly	ADV
emaj-180	147	32	named	name	VERB
emaj-180	147	33	imkb	imkb	ADJ
emaj-180	147	34	.	.	PUNCT
emaj-180	148	1	the	the	DET
emaj-180	148	2	result	result	NOUN
emaj-180	148	3	of	of	ADP
emaj-180	148	4	this	this	DET
emaj-180	148	5	study	study	NOUN
emaj-180	148	6	indicated	indicate	VERB
emaj-180	148	7	that	that	SCONJ
emaj-180	148	8	,	,	PUNCT
emaj-180	148	9	intellectual	intellectual	ADJ
emaj-180	148	10	capital	capital	NOUN
emaj-180	148	11	including	include	VERB
emaj-180	148	12	human	human	ADJ
emaj-180	148	13	,	,	PUNCT
emaj-180	148	14	organizational	organizational	ADJ
emaj-180	148	15	and	and	CCONJ
emaj-180	148	16	customer	customer	NOUN
emaj-180	148	17	capital	capital	NOUN
emaj-180	148	18	had	have	VERB
emaj-180	148	19	an	an	DET
emaj-180	148	20	impact	impact	NOUN
emaj-180	148	21	on	on	ADP
emaj-180	148	22	both	both	CCONJ
emaj-180	148	23	subjective	subjective	ADJ
emaj-180	148	24	and	and	CCONJ
emaj-180	148	25	objective	objective	ADJ
emaj-180	148	26	performance	performance	NOUN
emaj-180	148	27	in	in	ADP
emaj-180	148	28	a	a	DET
emaj-180	148	29	positive	positive	ADJ
emaj-180	148	30	way	way	NOUN
emaj-180	148	31	.	.	PUNCT
emaj-180	149	1	elements	element	NOUN
emaj-180	149	2	of	of	ADP
emaj-180	149	3	intellectual	intellectual	ADJ
emaj-180	149	4	capital	capital	NOUN
emaj-180	149	5	affected	affect	VERB
emaj-180	149	6	subjective	subjective	ADJ
emaj-180	149	7	performance	performance	NOUN
emaj-180	149	8	more	more	ADJ
emaj-180	149	9	than	than	ADP
emaj-180	149	10	objective	objective	ADJ
emaj-180	149	11	performance	performance	NOUN
emaj-180	149	12	.	.	PUNCT
emaj-180	150	1	while	while	SCONJ
emaj-180	150	2	the	the	DET
emaj-180	150	3	customer	customer	NOUN
emaj-180	150	4	and	and	CCONJ
emaj-180	150	5	organizational	organizational	ADJ
emaj-180	150	6	capital	capital	NOUN
emaj-180	150	7	particularly	particularly	ADV
emaj-180	150	8	affected	affect	VERB
emaj-180	150	9	subjective	subjective	ADJ
emaj-180	150	10	performance	performance	NOUN
emaj-180	150	11	more	more	ADV
emaj-180	150	12	positively	positively	ADV
emaj-180	150	13	,	,	PUNCT
emaj-180	150	14	organizational	organizational	ADJ
emaj-180	150	15	capital	capital	NOUN
emaj-180	150	16	affeced	affece	VERB
emaj-180	150	17	first	first	ADJ
emaj-180	150	18	objective	objective	ADJ
emaj-180	150	19	performance	performance	NOUN
emaj-180	150	20	.	.	PUNCT
emaj-180	151	1	moreover	moreover	ADV
emaj-180	151	2	,	,	PUNCT
emaj-180	151	3	based	base	VERB
emaj-180	151	4	on	on	ADP
emaj-180	151	5	age	age	NOUN
emaj-180	151	6	,	,	PUNCT
emaj-180	151	7	experience	experience	NOUN
emaj-180	151	8	,	,	PUNCT
emaj-180	151	9	length	length	NOUN
emaj-180	151	10	of	of	ADP
emaj-180	151	11	employment	employment	NOUN
emaj-180	151	12	and	and	CCONJ
emaj-180	151	13	position	position	NOUN
emaj-180	151	14	of	of	ADP
emaj-180	151	15	manager	manager	NOUN
emaj-180	151	16	,	,	PUNCT
emaj-180	151	17	intellectual	intellectual	ADJ
emaj-180	151	18	capital	capital	NOUN
emaj-180	151	19	elements	element	NOUN
emaj-180	151	20	reflected	reflect	VERB
emaj-180	151	21	significant	significant	ADJ
emaj-180	151	22	differences	difference	NOUN
emaj-180	151	23	(	(	PUNCT
emaj-180	151	24	yıldız	yıldız	NOUN
emaj-180	151	25	,	,	PUNCT
emaj-180	151	26	2011	2011	NUM
emaj-180	151	27	)	)	PUNCT
emaj-180	151	28	.	.	PUNCT
emaj-180	152	1	murthy	murthy	PROPN
emaj-180	152	2	and	and	CCONJ
emaj-180	152	3	mouritsen	mouritsen	NOUN
emaj-180	152	4	aimed	aim	VERB
emaj-180	152	5	to	to	PART
emaj-180	152	6	analyze	analyze	VERB
emaj-180	152	7	the	the	DET
emaj-180	152	8	link	link	NOUN
emaj-180	152	9	between	between	ADP
emaj-180	152	10	intellectual	intellectual	ADJ
emaj-180	152	11	capital	capital	NOUN
emaj-180	152	12	and	and	CCONJ
emaj-180	152	13	financial	financial	ADJ
emaj-180	152	14	capital	capital	NOUN
emaj-180	152	15	utilizing	utilize	VERB
emaj-180	152	16	case	case	NOUN
emaj-180	152	17	study	study	NOUN
emaj-180	152	18	method	method	NOUN
emaj-180	152	19	.	.	PUNCT
emaj-180	153	1	this	this	DET
emaj-180	153	2	technique	technique	NOUN
emaj-180	153	3	helped	help	VERB
emaj-180	153	4	to	to	PART
emaj-180	153	5	discuss	discuss	VERB
emaj-180	153	6	how	how	SCONJ
emaj-180	153	7	intellectual	intellectual	ADJ
emaj-180	153	8	capital	capital	NOUN
emaj-180	153	9	was	be	AUX
emaj-180	153	10	related	relate	VERB
emaj-180	153	11	to	to	PART
emaj-180	153	12	value	value	VERB
emaj-180	153	13	creation	creation	NOUN
emaj-180	153	14	with	with	ADP
emaj-180	153	15	a	a	DET
emaj-180	153	16	degree	degree	NOUN
emaj-180	153	17	of	of	ADP
emaj-180	153	18	nuance	nuance	NOUN
emaj-180	153	19	that	that	PRON
emaj-180	153	20	was	be	AUX
emaj-180	153	21	absent	absent	ADJ
emaj-180	153	22	from	from	ADP
emaj-180	153	23	most	most	ADJ
emaj-180	153	24	statistical	statistical	ADJ
emaj-180	153	25	studies	study	NOUN
emaj-180	153	26	of	of	ADP
emaj-180	153	27	relationships	relationship	NOUN
emaj-180	153	28	between	between	ADP
emaj-180	153	29	human	human	ADJ
emaj-180	153	30	,	,	PUNCT
emaj-180	153	31	organizational	organizational	ADJ
emaj-180	153	32	,	,	PUNCT
emaj-180	153	33	relational	relational	ADJ
emaj-180	153	34	and	and	CCONJ
emaj-180	153	35	financial	financial	ADJ
emaj-180	153	36	capital	capital	NOUN
emaj-180	153	37	.	.	PUNCT
emaj-180	154	1	murthy	murthy	ADJ
emaj-180	154	2	and	and	CCONJ
emaj-180	154	3	mouritsen‟s	mouritsen‟s	ADP
emaj-180	154	4	research	research	NOUN
emaj-180	154	5	dated	date	VERB
emaj-180	154	6	2011	2011	NUM
emaj-180	154	7	tested	test	VERB
emaj-180	154	8	the	the	DET
emaj-180	154	9	relationship	relationship	NOUN
emaj-180	154	10	between	between	ADP
emaj-180	154	11	intellectual	intellectual	ADJ
emaj-180	154	12	capital	capital	NOUN
emaj-180	154	13	elements	element	NOUN
emaj-180	154	14	and	and	CCONJ
emaj-180	154	15	financial	financial	ADJ
emaj-180	154	16	capital	capital	NOUN
emaj-180	154	17	by	by	ADP
emaj-180	154	18	the	the	DET
emaj-180	154	19	help	help	NOUN
emaj-180	154	20	of	of	ADP
emaj-180	154	21	interviews	interview	NOUN
emaj-180	154	22	.	.	PUNCT
emaj-180	155	1	relationships	relationship	NOUN
emaj-180	155	2	between	between	ADP
emaj-180	155	3	intellectual	intellectual	ADJ
emaj-180	155	4	capital	capital	NOUN
emaj-180	155	5	and	and	CCONJ
emaj-180	155	6	financial	financial	ADJ
emaj-180	155	7	capital	capital	NOUN
emaj-180	155	8	were	be	AUX
emaj-180	155	9	challenging	challenge	VERB
emaj-180	155	10	to	to	PART
emaj-180	155	11	determine	determine	VERB
emaj-180	155	12	since	since	SCONJ
emaj-180	155	13	they	they	PRON
emaj-180	155	14	were	be	AUX
emaj-180	155	15	complementary	complementary	ADJ
emaj-180	155	16	rather	rather	ADV
emaj-180	155	17	than	than	ADP
emaj-180	155	18	causal	causal	ADJ
emaj-180	155	19	.	.	PUNCT
emaj-180	156	1	financial	financial	ADJ
emaj-180	156	2	capital	capital	NOUN
emaj-180	156	3	was	be	AUX
emaj-180	156	4	not	not	PART
emaj-180	156	5	only	only	ADV
emaj-180	156	6	an	an	DET
emaj-180	156	7	impact	impact	NOUN
emaj-180	156	8	factor	factor	NOUN
emaj-180	156	9	,	,	PUNCT
emaj-180	156	10	but	but	CCONJ
emaj-180	156	11	also	also	ADV
emaj-180	156	12	a	a	DET
emaj-180	156	13	significant	significant	ADJ
emaj-180	156	14	input	input	NOUN
emaj-180	156	15	since	since	SCONJ
emaj-180	156	16	the	the	DET
emaj-180	156	17	development	development	NOUN
emaj-180	156	18	of	of	ADP
emaj-180	156	19	intellectual	intellectual	ADJ
emaj-180	156	20	capital	capital	NOUN
emaj-180	156	21	took	take	VERB
emaj-180	156	22	place	place	NOUN
emaj-180	156	23	through	through	ADP
emaj-180	156	24	the	the	DET
emaj-180	156	25	company	company	NOUN
emaj-180	156	26	's	's	PART
emaj-180	156	27	budgeting	budgeting	NOUN
emaj-180	156	28	processes	process	NOUN
emaj-180	156	29	(	(	PUNCT
emaj-180	156	30	murthy	murthy	ADJ
emaj-180	156	31	and	and	CCONJ
emaj-180	156	32	mouritsen	mouritsen	VERB
emaj-180	156	33	,	,	PUNCT
emaj-180	156	34	2011	2011	NUM
emaj-180	156	35	)	)	PUNCT
emaj-180	156	36	.	.	PUNCT
emaj-180	157	1	karacan	karacan	PROPN
emaj-180	157	2	and	and	CCONJ
emaj-180	157	3	ergin‟s	ergin‟s	NOUN
emaj-180	157	4	study	study	NOUN
emaj-180	157	5	in	in	ADP
emaj-180	157	6	2011	2011	NUM
emaj-180	157	7	had	have	VERB
emaj-180	157	8	the	the	DET
emaj-180	157	9	purpose	purpose	NOUN
emaj-180	157	10	to	to	PART
emaj-180	157	11	investigate	investigate	VERB
emaj-180	157	12	whether	whether	SCONJ
emaj-180	157	13	or	or	CCONJ
emaj-180	157	14	not	not	PART
emaj-180	157	15	the	the	DET
emaj-180	157	16	intellectual	intellectual	ADJ
emaj-180	157	17	capital	capital	NOUN
emaj-180	157	18	computed	compute	VERB
emaj-180	157	19	based	base	VERB
emaj-180	157	20	on	on	ADP
emaj-180	157	21	the	the	DET
emaj-180	157	22	intangible	intangible	ADJ
emaj-180	157	23	assets	asset	NOUN
emaj-180	157	24	method	method	NOUN
emaj-180	157	25	is	be	AUX
emaj-180	157	26	reflected	reflect	VERB
emaj-180	157	27	in	in	ADP
emaj-180	157	28	the	the	DET
emaj-180	157	29	values	value	NOUN
emaj-180	157	30	which	which	PRON
emaj-180	157	31	investors	investor	NOUN
emaj-180	157	32	accord	accord	NOUN
emaj-180	157	33	to	to	ADP
emaj-180	157	34	companies	company	NOUN
emaj-180	157	35	in	in	ADP
emaj-180	157	36	the	the	DET
emaj-180	157	37	istanbul	istanbul	PROPN
emaj-180	157	38	stock	stock	PROPN
emaj-180	157	39	exchange	exchange	PROPN
emaj-180	157	40	–	–	PUNCT
emaj-180	157	41	ise	ise	NOUN
emaj-180	157	42	(	(	PUNCT
emaj-180	157	43	borsa	borsa	PROPN
emaj-180	157	44	istanbul	istanbul	PROPN
emaj-180	157	45	)	)	PUNCT
emaj-180	157	46	banking	banking	NOUN
emaj-180	157	47	sector	sector	NOUN
emaj-180	157	48	.	.	PUNCT
emaj-180	158	1	a	a	DET
emaj-180	158	2	new	new	ADJ
emaj-180	158	3	model	model	NOUN
emaj-180	158	4	was	be	AUX
emaj-180	158	5	developed	develop	VERB
emaj-180	158	6	in	in	ADP
emaj-180	158	7	this	this	DET
emaj-180	158	8	paper	paper	NOUN
emaj-180	158	9	for	for	ADP
emaj-180	158	10	overcoming	overcome	VERB
emaj-180	158	11	the	the	DET
emaj-180	158	12	limitations	limitation	NOUN
emaj-180	158	13	of	of	ADP
emaj-180	158	14	the	the	DET
emaj-180	158	15	existing	exist	VERB
emaj-180	158	16	model	model	NOUN
emaj-180	158	17	in	in	ADP
emaj-180	158	18	the	the	DET
emaj-180	158	19	literature	literature	NOUN
emaj-180	158	20	.	.	PUNCT
emaj-180	159	1	the	the	DET
emaj-180	159	2	results	result	NOUN
emaj-180	159	3	reflected	reflect	VERB
emaj-180	159	4	that	that	SCONJ
emaj-180	159	5	the	the	DET
emaj-180	159	6	intellectual	intellectual	ADJ
emaj-180	159	7	capital	capital	NOUN
emaj-180	159	8	was	be	AUX
emaj-180	159	9	highly	highly	ADV
emaj-180	159	10	positively	positively	ADV
emaj-180	159	11	correlated	correlate	VERB
emaj-180	159	12	with	with	ADP
emaj-180	159	13	the	the	DET
emaj-180	159	14	market	market	NOUN
emaj-180	159	15	values	value	NOUN
emaj-180	159	16	.	.	PUNCT
emaj-180	160	1	the	the	DET
emaj-180	160	2	correlation	correlation	NOUN
emaj-180	160	3	was	be	AUX
emaj-180	160	4	even	even	ADV
emaj-180	160	5	stronger	strong	ADJ
emaj-180	160	6	for	for	ADP
emaj-180	160	7	the	the	DET
emaj-180	160	8	new	new	ADJ
emaj-180	160	9	model	model	NOUN
emaj-180	160	10	presented	present	VERB
emaj-180	160	11	in	in	ADP
emaj-180	160	12	this	this	DET
emaj-180	160	13	research	research	NOUN
emaj-180	160	14	.	.	PUNCT
emaj-180	161	1	as	as	SCONJ
emaj-180	161	2	the	the	DET
emaj-180	161	3	importance	importance	NOUN
emaj-180	161	4	of	of	ADP
emaj-180	161	5	the	the	DET
emaj-180	161	6	intellectual	intellectual	ADJ
emaj-180	161	7	capital	capital	NOUN
emaj-180	161	8	in	in	ADP
emaj-180	161	9	banking	banking	NOUN
emaj-180	161	10	sector	sector	NOUN
emaj-180	161	11	was	be	AUX
emaj-180	161	12	relatively	relatively	ADV
emaj-180	161	13	higher	high	ADJ
emaj-180	161	14	than	than	ADP
emaj-180	161	15	other	other	ADJ
emaj-180	161	16	industries	industry	NOUN
emaj-180	161	17	,	,	PUNCT
emaj-180	161	18	companies	company	NOUN
emaj-180	161	19	had	have	VERB
emaj-180	161	20	to	to	PART
emaj-180	161	21	give	give	VERB
emaj-180	161	22	importance	importance	NOUN
emaj-180	161	23	to	to	ADP
emaj-180	161	24	the	the	DET
emaj-180	161	25	management	management	NOUN
emaj-180	161	26	of	of	ADP
emaj-180	161	27	intellectual	intellectual	ADJ
emaj-180	161	28	capital	capital	NOUN
emaj-180	161	29	which	which	PRON
emaj-180	161	30	is	be	AUX
emaj-180	161	31	not	not	PART
emaj-180	161	32	adequately	adequately	ADV
emaj-180	161	33	presented	present	VERB
emaj-180	161	34	and	and	CCONJ
emaj-180	161	35	shown	show	VERB
emaj-180	161	36	by	by	ADP
emaj-180	161	37	volume	volume	NOUN
emaj-180	161	38	9	9	NUM
emaj-180	161	39	no	no	DET
emaj-180	161	40	1	1	NUM
emaj-180	161	41	(	(	PUNCT
emaj-180	161	42	2019	2019	NUM
emaj-180	161	43	)	)	PUNCT
emaj-180	161	44	|	|	ADV
emaj-180	161	45	issn	issn	VERB
emaj-180	161	46	2158	2158	NUM
emaj-180	161	47	-	-	SYM
emaj-180	161	48	8708	8708	NUM
emaj-180	161	49	(	(	PUNCT
emaj-180	161	50	online	online	NOUN
emaj-180	161	51	)	)	PUNCT
emaj-180	161	52	|	|	ADV
emaj-180	161	53	doi	doi	X
emaj-180	161	54	10.5195	10.5195	NUM
emaj-180	161	55	/	/	SYM
emaj-180	161	56	emaj.2019.180	emaj.2019.180	PROPN
emaj-180	162	1	|	|	ADV
emaj-180	162	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-180	162	3	mehmet	mehmet	PROPN
emaj-180	162	4	lütfi	lütfi	PROPN
emaj-180	162	5	arslan	arslan	PROPN
emaj-180	162	6	,	,	PUNCT
emaj-180	162	7	cevdet	cevdet	NOUN
emaj-180	162	8	kızıl	kızıl	NOUN
emaj-180	162	9	emerging	emerge	VERB
emaj-180	162	10	markets	market	NOUN
emaj-180	162	11	journal	journal	NOUN
emaj-180	163	1	|	|	ADV
emaj-180	163	2	p	p	NOUN
emaj-180	163	3	a	a	DET
emaj-180	163	4	g	g	NOUN
emaj-180	163	5	e	e	PROPN
emaj-180	163	6	|105	|105	NOUN
emaj-180	163	7	traditional	traditional	ADJ
emaj-180	163	8	accounting	accounting	NOUN
emaj-180	163	9	method	method	NOUN
emaj-180	163	10	.	.	PUNCT
emaj-180	164	1	the	the	DET
emaj-180	164	2	intellectual	intellectual	ADJ
emaj-180	164	3	capital	capital	NOUN
emaj-180	164	4	had	have	VERB
emaj-180	164	5	to	to	PART
emaj-180	164	6	be	be	AUX
emaj-180	164	7	computed	compute	VERB
emaj-180	164	8	and	and	CCONJ
emaj-180	164	9	reported	report	VERB
emaj-180	164	10	to	to	ADP
emaj-180	164	11	the	the	DET
emaj-180	164	12	concerned	concerned	ADJ
emaj-180	164	13	parties	party	NOUN
emaj-180	164	14	according	accord	VERB
emaj-180	164	15	to	to	ADP
emaj-180	164	16	that	that	DET
emaj-180	164	17	study	study	NOUN
emaj-180	164	18	(	(	PUNCT
emaj-180	164	19	karacan	karacan	ADJ
emaj-180	164	20	and	and	CCONJ
emaj-180	164	21	ergin	ergin	NOUN
emaj-180	164	22	,	,	PUNCT
emaj-180	164	23	2011	2011	NUM
emaj-180	164	24	)	)	PUNCT
emaj-180	164	25	.	.	PUNCT
emaj-180	165	1	kızıl‟s	kızıl‟s	NOUN
emaj-180	165	2	study	study	NOUN
emaj-180	165	3	in	in	ADP
emaj-180	165	4	2009	2009	NUM
emaj-180	165	5	concentrated	concentrate	VERB
emaj-180	165	6	on	on	ADP
emaj-180	165	7	the	the	DET
emaj-180	165	8	measurement	measurement	NOUN
emaj-180	165	9	,	,	PUNCT
emaj-180	165	10	evaluation	evaluation	NOUN
emaj-180	165	11	,	,	PUNCT
emaj-180	165	12	accounting	accounting	NOUN
emaj-180	165	13	,	,	PUNCT
emaj-180	165	14	reporting	reporting	NOUN
emaj-180	165	15	and	and	CCONJ
emaj-180	165	16	management	management	NOUN
emaj-180	165	17	of	of	ADP
emaj-180	165	18	intellectual	intellectual	ADJ
emaj-180	165	19	capital	capital	NOUN
emaj-180	165	20	in	in	ADP
emaj-180	165	21	banking	banking	NOUN
emaj-180	165	22	industry	industry	NOUN
emaj-180	165	23	.	.	PUNCT
emaj-180	166	1	the	the	DET
emaj-180	166	2	technical	technical	ADJ
emaj-180	166	3	part	part	NOUN
emaj-180	166	4	of	of	ADP
emaj-180	166	5	this	this	DET
emaj-180	166	6	study	study	NOUN
emaj-180	166	7	focused	focus	VERB
emaj-180	166	8	on	on	ADP
emaj-180	166	9	türkiye	türkiye	PROPN
emaj-180	166	10	garanti	garanti	PROPN
emaj-180	166	11	bankası	bankası	PROPN
emaj-180	166	12	a.	a.	PROPN
emaj-180	166	13	ş	ş	PROPN
emaj-180	166	14	.	.	PUNCT
emaj-180	167	1	(	(	PUNCT
emaj-180	167	2	garanti	garanti	PROPN
emaj-180	167	3	bank	bank	PROPN
emaj-180	167	4	)	)	PUNCT
emaj-180	167	5	.	.	PUNCT
emaj-180	168	1	the	the	DET
emaj-180	168	2	intellectual	intellectual	ADJ
emaj-180	168	3	capital	capital	NOUN
emaj-180	168	4	report	report	NOUN
emaj-180	168	5	of	of	ADP
emaj-180	168	6	mentioned	mention	VERB
emaj-180	168	7	bank	bank	NOUN
emaj-180	168	8	prepared	prepare	VERB
emaj-180	168	9	as	as	ADP
emaj-180	168	10	a	a	DET
emaj-180	168	11	result	result	NOUN
emaj-180	168	12	of	of	ADP
emaj-180	168	13	technical	technical	ADJ
emaj-180	168	14	work	work	NOUN
emaj-180	168	15	had	have	AUX
emaj-180	168	16	shown	show	VERB
emaj-180	168	17	that	that	SCONJ
emaj-180	168	18	,	,	PUNCT
emaj-180	168	19	the	the	DET
emaj-180	168	20	human	human	ADJ
emaj-180	168	21	capital	capital	NOUN
emaj-180	168	22	and	and	CCONJ
emaj-180	168	23	structural	structural	ADJ
emaj-180	168	24	capital	capital	NOUN
emaj-180	168	25	of	of	ADP
emaj-180	168	26	company	company	NOUN
emaj-180	168	27	presented	present	VERB
emaj-180	168	28	some	some	DET
emaj-180	168	29	positive	positive	ADJ
emaj-180	168	30	and	and	CCONJ
emaj-180	168	31	negative	negative	ADJ
emaj-180	168	32	trends	trend	NOUN
emaj-180	168	33	.	.	PUNCT
emaj-180	169	1	however	however	ADV
emaj-180	169	2	,	,	PUNCT
emaj-180	169	3	no	no	DET
emaj-180	169	4	weak	weak	ADJ
emaj-180	169	5	points	point	NOUN
emaj-180	169	6	had	have	AUX
emaj-180	169	7	been	be	AUX
emaj-180	169	8	determined	determine	VERB
emaj-180	169	9	related	relate	VERB
emaj-180	169	10	to	to	ADP
emaj-180	169	11	relational	relational	ADJ
emaj-180	169	12	capital	capital	NOUN
emaj-180	169	13	of	of	ADP
emaj-180	169	14	the	the	DET
emaj-180	169	15	firm	firm	NOUN
emaj-180	169	16	.	.	PUNCT
emaj-180	170	1	additionally	additionally	ADV
emaj-180	170	2	,	,	PUNCT
emaj-180	170	3	the	the	DET
emaj-180	170	4	technical	technical	ADJ
emaj-180	170	5	part	part	NOUN
emaj-180	170	6	of	of	ADP
emaj-180	170	7	this	this	DET
emaj-180	170	8	study	study	NOUN
emaj-180	170	9	had	have	AUX
emaj-180	170	10	revealed	reveal	VERB
emaj-180	170	11	that	that	SCONJ
emaj-180	170	12	,	,	PUNCT
emaj-180	170	13	intellectual	intellectual	ADJ
emaj-180	170	14	capital	capital	NOUN
emaj-180	170	15	of	of	ADP
emaj-180	170	16	the	the	DET
emaj-180	170	17	bank	bank	NOUN
emaj-180	170	18	does	do	AUX
emaj-180	170	19	not	not	PART
emaj-180	170	20	reflect	reflect	VERB
emaj-180	170	21	stability	stability	NOUN
emaj-180	170	22	according	accord	VERB
emaj-180	170	23	to	to	ADP
emaj-180	170	24	the	the	DET
emaj-180	170	25	market	market	NOUN
emaj-180	170	26	value	value	NOUN
emaj-180	170	27	book	book	NOUN
emaj-180	170	28	value	value	NOUN
emaj-180	170	29	measurement	measurement	NOUN
emaj-180	170	30	method	method	NOUN
emaj-180	170	31	.	.	PUNCT
emaj-180	171	1	while	while	SCONJ
emaj-180	171	2	the	the	DET
emaj-180	171	3	book	book	NOUN
emaj-180	171	4	value	value	NOUN
emaj-180	171	5	of	of	ADP
emaj-180	171	6	bank	bank	NOUN
emaj-180	171	7	rises	rise	VERB
emaj-180	171	8	systematically	systematically	ADV
emaj-180	171	9	every	every	DET
emaj-180	171	10	year	year	NOUN
emaj-180	171	11	,	,	PUNCT
emaj-180	171	12	fluctuations	fluctuation	NOUN
emaj-180	171	13	were	be	AUX
emaj-180	171	14	observed	observe	VERB
emaj-180	171	15	for	for	ADP
emaj-180	171	16	its	its	PRON
emaj-180	171	17	market	market	NOUN
emaj-180	171	18	value	value	NOUN
emaj-180	171	19	.	.	PUNCT
emaj-180	172	1	similar	similar	ADJ
emaj-180	172	2	to	to	ADP
emaj-180	172	3	the	the	DET
emaj-180	172	4	market	market	NOUN
emaj-180	172	5	value	value	NOUN
emaj-180	172	6	book	book	NOUN
emaj-180	172	7	value	value	NOUN
emaj-180	172	8	method	method	NOUN
emaj-180	172	9	,	,	PUNCT
emaj-180	172	10	the	the	DET
emaj-180	172	11	value	value	NOUN
emaj-180	172	12	added	add	VERB
emaj-180	172	13	intellectual	intellectual	ADJ
emaj-180	172	14	coefficient	coefficient	NOUN
emaj-180	172	15	(	(	PUNCT
emaj-180	172	16	vaic	vaic	ADJ
emaj-180	172	17	)	)	PUNCT
emaj-180	172	18	method	method	NOUN
emaj-180	172	19	also	also	ADV
emaj-180	172	20	pointed	point	VERB
emaj-180	172	21	that	that	SCONJ
emaj-180	172	22	intellectual	intellectual	ADJ
emaj-180	172	23	capital	capital	NOUN
emaj-180	172	24	of	of	ADP
emaj-180	172	25	the	the	DET
emaj-180	172	26	bank	bank	NOUN
emaj-180	172	27	was	be	AUX
emaj-180	172	28	away	away	ADV
emaj-180	172	29	from	from	ADP
emaj-180	172	30	being	be	AUX
emaj-180	172	31	stable	stable	ADJ
emaj-180	172	32	.	.	PUNCT
emaj-180	173	1	on	on	ADP
emaj-180	173	2	the	the	DET
emaj-180	173	3	other	other	ADJ
emaj-180	173	4	hand	hand	NOUN
emaj-180	173	5	,	,	PUNCT
emaj-180	173	6	in	in	ADP
emaj-180	173	7	regards	regard	NOUN
emaj-180	173	8	to	to	ADP
emaj-180	173	9	both	both	DET
emaj-180	173	10	methods	method	NOUN
emaj-180	173	11	,	,	PUNCT
emaj-180	173	12	intellectual	intellectual	ADJ
emaj-180	173	13	capital	capital	NOUN
emaj-180	173	14	of	of	ADP
emaj-180	173	15	the	the	DET
emaj-180	173	16	enterprise	enterprise	NOUN
emaj-180	173	17	did	do	AUX
emaj-180	173	18	prosper	prosper	VERB
emaj-180	173	19	in	in	ADP
emaj-180	173	20	2005	2005	NUM
emaj-180	173	21	and	and	CCONJ
emaj-180	173	22	weakened	weaken	VERB
emaj-180	173	23	in	in	ADP
emaj-180	173	24	2008	2008	NUM
emaj-180	173	25	.	.	PUNCT
emaj-180	174	1	besides	besides	SCONJ
emaj-180	174	2	,	,	PUNCT
emaj-180	174	3	in	in	ADP
emaj-180	174	4	the	the	DET
emaj-180	174	5	light	light	NOUN
emaj-180	174	6	of	of	ADP
emaj-180	174	7	value	value	NOUN
emaj-180	174	8	added	add	VERB
emaj-180	174	9	intellectual	intellectual	ADJ
emaj-180	174	10	coefficient	coefficient	NOUN
emaj-180	174	11	(	(	PUNCT
emaj-180	174	12	vaic	vaic	ADJ
emaj-180	174	13	)	)	PUNCT
emaj-180	174	14	method	method	NOUN
emaj-180	174	15	,	,	PUNCT
emaj-180	174	16	bank‟s	bank‟s	ADJ
emaj-180	174	17	value	value	NOUN
emaj-180	174	18	added	add	VERB
emaj-180	174	19	,	,	PUNCT
emaj-180	174	20	financial	financial	ADJ
emaj-180	174	21	capital	capital	NOUN
emaj-180	174	22	,	,	PUNCT
emaj-180	174	23	physical	physical	ADJ
emaj-180	174	24	capital	capital	NOUN
emaj-180	174	25	,	,	PUNCT
emaj-180	174	26	human	human	ADJ
emaj-180	174	27	capital	capital	NOUN
emaj-180	174	28	and	and	CCONJ
emaj-180	174	29	structural	structural	ADJ
emaj-180	174	30	capital	capital	NOUN
emaj-180	174	31	had	have	AUX
emaj-180	174	32	been	be	AUX
emaj-180	174	33	rising	rise	VERB
emaj-180	174	34	steadily	steadily	ADV
emaj-180	174	35	.	.	PUNCT
emaj-180	175	1	finally	finally	ADV
emaj-180	175	2	,	,	PUNCT
emaj-180	175	3	correlation	correlation	NOUN
emaj-180	175	4	analysis	analysis	NOUN
emaj-180	175	5	of	of	ADP
emaj-180	175	6	this	this	DET
emaj-180	175	7	paper	paper	NOUN
emaj-180	175	8	indicated	indicate	VERB
emaj-180	175	9	that	that	SCONJ
emaj-180	175	10	,	,	PUNCT
emaj-180	175	11	a	a	DET
emaj-180	175	12	very	very	ADV
emaj-180	175	13	strong	strong	ADJ
emaj-180	175	14	relationship	relationship	NOUN
emaj-180	175	15	did	do	AUX
emaj-180	175	16	exist	exist	VERB
emaj-180	175	17	between	between	ADP
emaj-180	175	18	the	the	DET
emaj-180	175	19	bank‟s	bank‟s	PROPN
emaj-180	175	20	human	human	ADJ
emaj-180	175	21	capital	capital	NOUN
emaj-180	175	22	efficiency	efficiency	NOUN
emaj-180	175	23	and	and	CCONJ
emaj-180	175	24	the	the	DET
emaj-180	175	25	structural	structural	ADJ
emaj-180	175	26	capital	capital	NOUN
emaj-180	175	27	efficiency	efficiency	NOUN
emaj-180	175	28	(	(	PUNCT
emaj-180	175	29	kızıl	kızıl	NOUN
emaj-180	175	30	,	,	PUNCT
emaj-180	175	31	2009	2009	NUM
emaj-180	175	32	)	)	PUNCT
emaj-180	175	33	.	.	PUNCT
emaj-180	176	1	öztürk	öztürk	NOUN
emaj-180	176	2	and	and	CCONJ
emaj-180	176	3	demirgüneş	demirgüneş	NOUN
emaj-180	176	4	did	do	AUX
emaj-180	176	5	run	run	VERB
emaj-180	176	6	a	a	DET
emaj-180	176	7	research	research	NOUN
emaj-180	176	8	in	in	ADP
emaj-180	176	9	2007	2007	NUM
emaj-180	176	10	,	,	PUNCT
emaj-180	176	11	which	which	PRON
emaj-180	176	12	investigated	investigate	VERB
emaj-180	176	13	the	the	DET
emaj-180	176	14	effect	effect	NOUN
emaj-180	176	15	of	of	ADP
emaj-180	176	16	intellectual	intellectual	ADJ
emaj-180	176	17	capital	capital	NOUN
emaj-180	176	18	on	on	ADP
emaj-180	176	19	firm	firm	ADJ
emaj-180	176	20	value	value	NOUN
emaj-180	176	21	using	use	VERB
emaj-180	176	22	the	the	DET
emaj-180	176	23	value	value	NOUN
emaj-180	176	24	added	add	VERB
emaj-180	176	25	intellectual	intellectual	ADJ
emaj-180	176	26	coefficient	coefficient	NOUN
emaj-180	176	27	(	(	PUNCT
emaj-180	176	28	vaic	vaic	ADJ
emaj-180	176	29	)	)	PUNCT
emaj-180	176	30	method	method	NOUN
emaj-180	176	31	.	.	PUNCT
emaj-180	177	1	study	study	NOUN
emaj-180	177	2	covered	cover	VERB
emaj-180	177	3	30	30	NUM
emaj-180	177	4	manufacturing	manufacturing	NOUN
emaj-180	177	5	companies	company	NOUN
emaj-180	177	6	whose	whose	DET
emaj-180	177	7	stocks	stock	NOUN
emaj-180	177	8	are	be	AUX
emaj-180	177	9	listed	list	VERB
emaj-180	177	10	on	on	ADP
emaj-180	177	11	istanbul	istanbul	PROPN
emaj-180	177	12	stock	stock	PROPN
emaj-180	177	13	exchange	exchange	PROPN
emaj-180	177	14	ise	ise	PROPN
emaj-180	177	15	(	(	PUNCT
emaj-180	177	16	borsa	borsa	PROPN
emaj-180	177	17	istanbul	istanbul	PROPN
emaj-180	177	18	)	)	PUNCT
emaj-180	177	19	between	between	ADP
emaj-180	177	20	2000	2000	NUM
emaj-180	177	21	-	-	SYM
emaj-180	177	22	2002	2002	NUM
emaj-180	177	23	.	.	PUNCT
emaj-180	178	1	according	accord	VERB
emaj-180	178	2	the	the	DET
emaj-180	178	3	findings	finding	NOUN
emaj-180	178	4	of	of	ADP
emaj-180	178	5	research	research	NOUN
emaj-180	178	6	,	,	PUNCT
emaj-180	178	7	capital	capital	NOUN
emaj-180	178	8	employed	employ	VERB
emaj-180	178	9	efficiency	efficiency	NOUN
emaj-180	178	10	(	(	PUNCT
emaj-180	178	11	cee	cee	NOUN
emaj-180	178	12	)	)	PUNCT
emaj-180	178	13	and	and	CCONJ
emaj-180	178	14	structural	structural	ADJ
emaj-180	178	15	capital	capital	NOUN
emaj-180	178	16	efficiency	efficiency	NOUN
emaj-180	178	17	(	(	PUNCT
emaj-180	178	18	sce	sce	PROPN
emaj-180	178	19	)	)	PUNCT
emaj-180	178	20	had	have	VERB
emaj-180	178	21	an	an	DET
emaj-180	178	22	impact	impact	NOUN
emaj-180	178	23	on	on	ADP
emaj-180	178	24	firm	firm	ADJ
emaj-180	178	25	profitability	profitability	NOUN
emaj-180	178	26	,	,	PUNCT
emaj-180	178	27	efficiency	efficiency	NOUN
emaj-180	178	28	and	and	CCONJ
emaj-180	178	29	market	market	NOUN
emaj-180	178	30	value	value	NOUN
emaj-180	178	31	(	(	PUNCT
emaj-180	178	32	kartal	kartal	NOUN
emaj-180	178	33	and	and	CCONJ
emaj-180	178	34	demirgüneş	demirgüneş	NOUN
emaj-180	178	35	,	,	PUNCT
emaj-180	178	36	2007	2007	NUM
emaj-180	178	37	)	)	PUNCT
emaj-180	178	38	.	.	PUNCT
emaj-180	179	1	guthrie	guthrie	PROPN
emaj-180	179	2	and	and	CCONJ
emaj-180	179	3	petty‟s	petty‟s	PROPN
emaj-180	179	4	reseach	reseach	NOUN
emaj-180	179	5	in	in	ADP
emaj-180	179	6	2000	2000	NUM
emaj-180	179	7	reported	report	VERB
emaj-180	179	8	the	the	DET
emaj-180	179	9	findings	finding	NOUN
emaj-180	179	10	of	of	ADP
emaj-180	179	11	an	an	DET
emaj-180	179	12	empirical	empirical	ADJ
emaj-180	179	13	examination	examination	NOUN
emaj-180	179	14	of	of	ADP
emaj-180	179	15	australian	australian	ADJ
emaj-180	179	16	annual	annual	ADJ
emaj-180	179	17	reporting	reporting	NOUN
emaj-180	179	18	of	of	ADP
emaj-180	179	19	intellectual	intellectual	ADJ
emaj-180	179	20	capital	capital	NOUN
emaj-180	179	21	.	.	PUNCT
emaj-180	180	1	the	the	DET
emaj-180	180	2	findings	finding	NOUN
emaj-180	180	3	indicated	indicate	VERB
emaj-180	180	4	that	that	SCONJ
emaj-180	180	5	the	the	DET
emaj-180	180	6	development	development	NOUN
emaj-180	180	7	of	of	ADP
emaj-180	180	8	a	a	DET
emaj-180	180	9	model	model	NOUN
emaj-180	180	10	for	for	ADP
emaj-180	180	11	reporting	report	VERB
emaj-180	180	12	intangibles	intangible	NOUN
emaj-180	180	13	was	be	AUX
emaj-180	180	14	partial	partial	ADJ
emaj-180	180	15	and	and	CCONJ
emaj-180	180	16	not	not	PART
emaj-180	180	17	widely	widely	ADV
emaj-180	180	18	spread	spread	VERB
emaj-180	180	19	.	.	PUNCT
emaj-180	181	1	the	the	DET
emaj-180	181	2	results	result	NOUN
emaj-180	181	3	of	of	ADP
emaj-180	181	4	their	their	PRON
emaj-180	181	5	exploratory	exploratory	ADJ
emaj-180	181	6	investigation	investigation	NOUN
emaj-180	181	7	were	be	AUX
emaj-180	181	8	threefold	threefold	VERB
emaj-180	181	9	.	.	PUNCT
emaj-180	182	1	first	first	ADV
emaj-180	182	2	,	,	PUNCT
emaj-180	182	3	the	the	DET
emaj-180	182	4	key	key	ADJ
emaj-180	182	5	components	component	NOUN
emaj-180	182	6	of	of	ADP
emaj-180	182	7	intellectual	intellectual	ADJ
emaj-180	182	8	capital	capital	NOUN
emaj-180	182	9	were	be	AUX
emaj-180	182	10	poorly	poorly	ADV
emaj-180	182	11	understood	understand	VERB
emaj-180	182	12	,	,	PUNCT
emaj-180	182	13	inadequately	inadequately	ADV
emaj-180	182	14	identified	identify	VERB
emaj-180	182	15	,	,	PUNCT
emaj-180	182	16	inefficiently	inefficiently	ADV
emaj-180	182	17	managed	manage	VERB
emaj-180	182	18	,	,	PUNCT
emaj-180	182	19	and	and	CCONJ
emaj-180	182	20	not	not	PART
emaj-180	182	21	reported	report	VERB
emaj-180	182	22	.	.	PUNCT
emaj-180	183	1	second	second	ADV
emaj-180	183	2	,	,	PUNCT
emaj-180	183	3	the	the	DET
emaj-180	183	4	fundamental	fundamental	ADJ
emaj-180	183	5	fields	field	NOUN
emaj-180	183	6	of	of	ADP
emaj-180	183	7	intellectual	intellectual	ADJ
emaj-180	183	8	capital	capital	NOUN
emaj-180	183	9	reporting	reporting	NOUN
emaj-180	183	10	focused	focus	VERB
emaj-180	183	11	on	on	ADP
emaj-180	183	12	human	human	ADJ
emaj-180	183	13	resources	resource	NOUN
emaj-180	183	14	;	;	PUNCT
emaj-180	183	15	technology	technology	NOUN
emaj-180	183	16	and	and	CCONJ
emaj-180	183	17	intellectual	intellectual	ADJ
emaj-180	183	18	property	property	NOUN
emaj-180	183	19	rights	right	NOUN
emaj-180	183	20	;	;	PUNCT
emaj-180	183	21	and	and	CCONJ
emaj-180	183	22	organizational	organizational	ADJ
emaj-180	183	23	and	and	CCONJ
emaj-180	183	24	workplace	workplace	ADJ
emaj-180	183	25	structure	structure	NOUN
emaj-180	183	26	.	.	PUNCT
emaj-180	184	1	third	third	ADV
emaj-180	184	2	,	,	PUNCT
emaj-180	184	3	a	a	DET
emaj-180	184	4	comprehensive	comprehensive	ADJ
emaj-180	184	5	management	management	NOUN
emaj-180	184	6	framework	framework	NOUN
emaj-180	184	7	for	for	ADP
emaj-180	184	8	intellectual	intellectual	ADJ
emaj-180	184	9	capital	capital	NOUN
emaj-180	184	10	was	be	AUX
emaj-180	184	11	yet	yet	ADV
emaj-180	184	12	to	to	PART
emaj-180	184	13	be	be	AUX
emaj-180	184	14	developed	develop	VERB
emaj-180	184	15	,	,	PUNCT
emaj-180	184	16	particularly	particularly	ADV
emaj-180	184	17	for	for	ADP
emaj-180	184	18	collecting	collect	VERB
emaj-180	184	19	and	and	CCONJ
emaj-180	184	20	reporting	report	VERB
emaj-180	184	21	intellectual	intellectual	ADJ
emaj-180	184	22	capital	capital	NOUN
emaj-180	184	23	formation	formation	NOUN
emaj-180	184	24	.	.	PUNCT
emaj-180	185	1	as	as	ADP
emaj-180	185	2	a	a	DET
emaj-180	185	3	result	result	NOUN
emaj-180	185	4	,	,	PUNCT
emaj-180	185	5	australian	australian	ADJ
emaj-180	185	6	firms	firm	NOUN
emaj-180	185	7	did	do	AUX
emaj-180	185	8	not	not	PART
emaj-180	185	9	compare	compare	VERB
emaj-180	185	10	favourably	favourably	ADV
emaj-180	185	11	with	with	ADP
emaj-180	185	12	numerous	numerous	ADJ
emaj-180	185	13	european	european	ADJ
emaj-180	185	14	companies	company	NOUN
emaj-180	185	15	in	in	ADP
emaj-180	185	16	their	their	PRON
emaj-180	185	17	ability	ability	NOUN
emaj-180	185	18	to	to	PART
emaj-180	185	19	measure	measure	VERB
emaj-180	185	20	and	and	CCONJ
emaj-180	185	21	report	report	VERB
emaj-180	185	22	their	their	PRON
emaj-180	185	23	intellectual	intellectual	ADJ
emaj-180	185	24	capital	capital	NOUN
emaj-180	185	25	in	in	ADP
emaj-180	185	26	the	the	DET
emaj-180	185	27	annual	annual	ADJ
emaj-180	185	28	report	report	NOUN
emaj-180	185	29	(	(	PUNCT
emaj-180	185	30	guthrie	guthrie	NOUN
emaj-180	185	31	and	and	CCONJ
emaj-180	185	32	petty	petty	ADJ
emaj-180	185	33	,	,	PUNCT
emaj-180	185	34	2000	2000	NUM
emaj-180	185	35	)	)	PUNCT
emaj-180	185	36	.	.	PUNCT
emaj-180	186	1	bontis	bontis	PROPN
emaj-180	186	2	had	have	AUX
emaj-180	186	3	published	publish	VERB
emaj-180	186	4	a	a	DET
emaj-180	186	5	paper	paper	NOUN
emaj-180	186	6	in	in	ADP
emaj-180	186	7	1998	1998	NUM
emaj-180	186	8	detailing	detail	VERB
emaj-180	186	9	an	an	DET
emaj-180	186	10	empirical	empirical	ADJ
emaj-180	186	11	pilot	pilot	NOUN
emaj-180	186	12	study	study	NOUN
emaj-180	186	13	which	which	PRON
emaj-180	186	14	explored	explore	VERB
emaj-180	186	15	the	the	DET
emaj-180	186	16	development	development	NOUN
emaj-180	186	17	of	of	ADP
emaj-180	186	18	numerous	numerous	ADJ
emaj-180	186	19	conceptual	conceptual	ADJ
emaj-180	186	20	measures	measure	NOUN
emaj-180	186	21	and	and	CCONJ
emaj-180	186	22	models	model	NOUN
emaj-180	186	23	concerning	concern	VERB
emaj-180	186	24	intellectual	intellectual	ADJ
emaj-180	186	25	capital	capital	NOUN
emaj-180	186	26	and	and	CCONJ
emaj-180	186	27	its	its	PRON
emaj-180	186	28	effect	effect	NOUN
emaj-180	186	29	on	on	ADP
emaj-180	186	30	business	business	NOUN
emaj-180	186	31	performance	performance	NOUN
emaj-180	186	32	.	.	PUNCT
emaj-180	187	1	the	the	DET
emaj-180	187	2	aim	aim	NOUN
emaj-180	187	3	of	of	ADP
emaj-180	187	4	this	this	DET
emaj-180	187	5	pilot	pilot	NOUN
emaj-180	187	6	study	study	NOUN
emaj-180	187	7	was	be	AUX
emaj-180	187	8	to	to	PART
emaj-180	187	9	explore	explore	VERB
emaj-180	187	10	the	the	DET
emaj-180	187	11	improvement	improvement	NOUN
emaj-180	187	12	of	of	ADP
emaj-180	187	13	items	item	NOUN
emaj-180	187	14	and	and	CCONJ
emaj-180	187	15	constructs	construct	VERB
emaj-180	187	16	through	through	ADP
emaj-180	187	17	principal	principal	ADJ
emaj-180	187	18	components	component	NOUN
emaj-180	187	19	analysis	analysis	NOUN
emaj-180	187	20	and	and	CCONJ
emaj-180	187	21	partial	partial	ADJ
emaj-180	187	22	least	least	ADJ
emaj-180	187	23	squares	square	NOUN
emaj-180	187	24	(	(	PUNCT
emaj-180	187	25	pls	pls	INTJ
emaj-180	187	26	)	)	PUNCT
emaj-180	187	27	.	.	PUNCT
emaj-180	188	1	subjective	subjective	ADJ
emaj-180	188	2	measures	measure	NOUN
emaj-180	188	3	and	and	CCONJ
emaj-180	188	4	optimal	optimal	ADJ
emaj-180	188	5	structural	structural	ADJ
emaj-180	188	6	specification	specification	NOUN
emaj-180	188	7	reflected	reflect	VERB
emaj-180	188	8	a	a	DET
emaj-180	188	9	valid	valid	ADJ
emaj-180	188	10	,	,	PUNCT
emaj-180	188	11	reliable	reliable	ADJ
emaj-180	188	12	,	,	PUNCT
emaj-180	188	13	significant	significant	ADJ
emaj-180	188	14	and	and	CCONJ
emaj-180	188	15	substantive	substantive	ADJ
emaj-180	188	16	causal	causal	ADJ
emaj-180	188	17	relationship	relationship	NOUN
emaj-180	188	18	between	between	ADP
emaj-180	188	19	dimensions	dimension	NOUN
emaj-180	188	20	of	of	ADP
emaj-180	188	21	intellectual	intellectual	ADJ
emaj-180	188	22	capital	capital	NOUN
emaj-180	188	23	and	and	CCONJ
emaj-180	188	24	business	business	NOUN
emaj-180	188	25	performance	performance	NOUN
emaj-180	188	26	.	.	PUNCT
emaj-180	189	1	according	accord	VERB
emaj-180	189	2	to	to	ADP
emaj-180	189	3	the	the	DET
emaj-180	189	4	paper	paper	NOUN
emaj-180	189	5	,	,	PUNCT
emaj-180	189	6	the	the	DET
emaj-180	189	7	mentioned	mention	VERB
emaj-180	189	8	results	result	NOUN
emaj-180	189	9	could	could	AUX
emaj-180	189	10	assist	assist	VERB
emaj-180	189	11	both	both	DET
emaj-180	189	12	academics	academic	NOUN
emaj-180	189	13	and	and	CCONJ
emaj-180	189	14	practitioners	practitioner	NOUN
emaj-180	189	15	more	more	ADV
emaj-180	189	16	readily	readily	ADV
emaj-180	189	17	understand	understand	VERB
emaj-180	189	18	the	the	DET
emaj-180	189	19	elements	element	NOUN
emaj-180	189	20	of	of	ADP
emaj-180	189	21	intellectual	intellectual	ADJ
emaj-180	189	22	capital	capital	NOUN
emaj-180	189	23	and	and	CCONJ
emaj-180	189	24	provide	provide	VERB
emaj-180	189	25	insight	insight	NOUN
emaj-180	189	26	into	into	ADP
emaj-180	189	27	developing	develop	VERB
emaj-180	189	28	and	and	CCONJ
emaj-180	189	29	increasing	increase	VERB
emaj-180	189	30	it	it	PRON
emaj-180	189	31	within	within	ADP
emaj-180	189	32	a	a	DET
emaj-180	189	33	company	company	NOUN
emaj-180	189	34	(	(	PUNCT
emaj-180	189	35	bontis	bontis	PROPN
emaj-180	189	36	,	,	PUNCT
emaj-180	189	37	1998	1998	NUM
emaj-180	189	38	)	)	PUNCT
emaj-180	189	39	.	.	PUNCT
emaj-180	190	1	hubert	hubert	PROPN
emaj-180	190	2	saint	saint	PROPN
emaj-180	190	3	-	-	PUNCT
emaj-180	190	4	onge	onge	NOUN
emaj-180	190	5	explained	explain	VERB
emaj-180	190	6	in	in	ADP
emaj-180	190	7	1996	1996	NUM
emaj-180	190	8	that	that	SCONJ
emaj-180	190	9	,	,	PUNCT
emaj-180	190	10	in	in	ADP
emaj-180	190	11	an	an	DET
emaj-180	190	12	environment	environment	NOUN
emaj-180	190	13	of	of	ADP
emaj-180	190	14	shortened	shorten	VERB
emaj-180	190	15	business	business	NOUN
emaj-180	190	16	cycles	cycle	NOUN
emaj-180	190	17	and	and	CCONJ
emaj-180	190	18	fast	fast	ADJ
emaj-180	190	19	technological	technological	ADJ
emaj-180	190	20	change	change	NOUN
emaj-180	190	21	,	,	PUNCT
emaj-180	190	22	the	the	DET
emaj-180	190	23	intellectual	intellectual	ADJ
emaj-180	190	24	capital	capital	NOUN
emaj-180	190	25	framework	framework	NOUN
emaj-180	190	26	represented	represent	VERB
emaj-180	190	27	the	the	DET
emaj-180	190	28	primary	primary	ADJ
emaj-180	190	29	value	value	NOUN
emaj-180	190	30	creation	creation	NOUN
emaj-180	190	31	dynamics	dynamic	NOUN
emaj-180	190	32	of	of	ADP
emaj-180	190	33	the	the	DET
emaj-180	190	34	organizations	organization	NOUN
emaj-180	190	35	.	.	PUNCT
emaj-180	191	1	working	work	VERB
emaj-180	191	2	for	for	ADP
emaj-180	191	3	several	several	ADJ
emaj-180	191	4	years	year	NOUN
emaj-180	191	5	at	at	ADP
emaj-180	191	6	the	the	DET
emaj-180	191	7	canadian	canadian	ADJ
emaj-180	191	8	imperial	imperial	PROPN
emaj-180	191	9	bank	bank	PROPN
emaj-180	191	10	of	of	ADP
emaj-180	191	11	commerce	commerce	PROPN
emaj-180	191	12	(	(	PUNCT
emaj-180	191	13	cibc	cibc	PROPN
emaj-180	191	14	)	)	PUNCT
emaj-180	191	15	to	to	PART
emaj-180	191	16	understand	understand	VERB
emaj-180	191	17	the	the	DET
emaj-180	191	18	concept	concept	NOUN
emaj-180	191	19	of	of	ADP
emaj-180	191	20	intellectual	intellectual	ADJ
emaj-180	191	21	capital	capital	NOUN
emaj-180	191	22	,	,	PUNCT
emaj-180	191	23	his	his	PRON
emaj-180	191	24	work	work	NOUN
emaj-180	191	25	had	have	AUX
emaj-180	191	26	created	create	VERB
emaj-180	191	27	a	a	DET
emaj-180	191	28	path	path	NOUN
emaj-180	191	29	for	for	SCONJ
emaj-180	191	30	him	he	PRON
emaj-180	191	31	to	to	PART
emaj-180	191	32	define	define	VERB
emaj-180	191	33	intellectual	intellectual	ADJ
emaj-180	191	34	capital	capital	NOUN
emaj-180	191	35	,	,	PUNCT
emaj-180	191	36	explore	explore	VERB
emaj-180	191	37	the	the	DET
emaj-180	191	38	roles	role	NOUN
emaj-180	191	39	of	of	ADP
emaj-180	191	40	both	both	CCONJ
emaj-180	191	41	explicit	explicit	ADJ
emaj-180	191	42	and	and	CCONJ
emaj-180	191	43	tacit	tacit	ADJ
emaj-180	191	44	knowledge	knowledge	NOUN
emaj-180	191	45	in	in	ADP
emaj-180	191	46	the	the	DET
emaj-180	191	47	three	three	NUM
emaj-180	191	48	constituent	constituent	ADJ
emaj-180	191	49	elements	element	NOUN
emaj-180	191	50	of	of	ADP
emaj-180	191	51	intellectual	intellectual	ADJ
emaj-180	191	52	capital	capital	NOUN
emaj-180	191	53	,	,	PUNCT
emaj-180	191	54	and	and	CCONJ
emaj-180	191	55	,	,	PUNCT
emaj-180	191	56	finally	finally	ADV
emaj-180	191	57	,	,	PUNCT
emaj-180	191	58	to	to	PART
emaj-180	191	59	improve	improve	VERB
emaj-180	191	60	ways	way	NOUN
emaj-180	191	61	of	of	ADP
emaj-180	191	62	encouraging	encourage	VERB
emaj-180	191	63	value	value	NOUN
emaj-180	191	64	creation	creation	NOUN
emaj-180	191	65	in	in	ADP
emaj-180	191	66	mentioned	mention	VERB
emaj-180	191	67	elements	element	NOUN
emaj-180	191	68	in	in	ADP
emaj-180	191	69	aid	aid	NOUN
emaj-180	191	70	of	of	ADP
emaj-180	191	71	firm	firm	ADJ
emaj-180	191	72	strategies	strategy	NOUN
emaj-180	191	73	(	(	PUNCT
emaj-180	191	74	saint	saint	NOUN
emaj-180	191	75	-	-	PUNCT
emaj-180	191	76	onge	onge	NOUN
emaj-180	191	77	,	,	PUNCT
emaj-180	191	78	1996	1996	NUM
emaj-180	191	79	)	)	PUNCT
emaj-180	191	80	.	.	PUNCT
emaj-180	192	1	iii	iii	X
emaj-180	192	2	.	.	PUNCT
emaj-180	192	3	data	datum	NOUN
emaj-180	192	4	and	and	CCONJ
emaj-180	192	5	methodology	methodology	NOUN
emaj-180	192	6	this	this	DET
emaj-180	192	7	study	study	NOUN
emaj-180	192	8	utilizes	utilize	VERB
emaj-180	192	9	market	market	NOUN
emaj-180	192	10	value	value	NOUN
emaj-180	192	11	(	(	PUNCT
emaj-180	192	12	mv	mv	NOUN
emaj-180	192	13	)	)	PUNCT
emaj-180	192	14	/	/	SYM
emaj-180	192	15	book	book	NOUN
emaj-180	192	16	value	value	NOUN
emaj-180	192	17	(	(	PUNCT
emaj-180	192	18	bv	bv	NOUN
emaj-180	192	19	)	)	PUNCT
emaj-180	192	20	method	method	NOUN
emaj-180	192	21	and	and	CCONJ
emaj-180	192	22	value	value	NOUN
emaj-180	192	23	added	add	VERB
emaj-180	192	24	intellectual	intellectual	ADJ
emaj-180	192	25	coefficient	coefficient	NOUN
emaj-180	192	26	(	(	PUNCT
emaj-180	192	27	vaic	vaic	ADJ
emaj-180	192	28	)	)	PUNCT
emaj-180	192	29	model	model	NOUN
emaj-180	192	30	to	to	PART
emaj-180	192	31	measure	measure	VERB
emaj-180	192	32	and	and	CCONJ
emaj-180	192	33	compare	compare	VERB
emaj-180	192	34	intellectual	intellectual	ADJ
emaj-180	192	35	capital	capital	NOUN
emaj-180	192	36	of	of	ADP
emaj-180	192	37	turkish	turkish	ADJ
emaj-180	192	38	banks	bank	NOUN
emaj-180	192	39	listed	list	VERB
emaj-180	192	40	on	on	ADP
emaj-180	192	41	borsa	borsa	PROPN
emaj-180	192	42	istanbul	istanbul	PROPN
emaj-180	192	43	banking	banking	PROPN
emaj-180	192	44	index	index	NOUN
emaj-180	192	45	(	(	PUNCT
emaj-180	192	46	bist	bist	PROPN
emaj-180	192	47	xbank	xbank	PROPN
emaj-180	192	48	)	)	PUNCT
emaj-180	192	49	.	.	PUNCT
emaj-180	193	1	besides	besides	SCONJ
emaj-180	193	2	,	,	PUNCT
emaj-180	193	3	financial	financial	ADJ
emaj-180	193	4	indicators	indicator	NOUN
emaj-180	193	5	such	such	ADJ
emaj-180	193	6	as	as	ADP
emaj-180	193	7	return	return	NOUN
emaj-180	193	8	on	on	ADP
emaj-180	193	9	assets	asset	NOUN
emaj-180	193	10	(	(	PUNCT
emaj-180	193	11	roa	roa	NOUN
emaj-180	193	12	)	)	PUNCT
emaj-180	193	13	,	,	PUNCT
emaj-180	193	14	return	return	VERB
emaj-180	193	15	on	on	ADP
emaj-180	193	16	equity	equity	NOUN
emaj-180	193	17	(	(	PUNCT
emaj-180	193	18	roe	roe	PROPN
emaj-180	193	19	)	)	PUNCT
emaj-180	193	20	,	,	PUNCT
emaj-180	193	21	leverage	leverage	NOUN
emaj-180	193	22	,	,	PUNCT
emaj-180	193	23	(	(	PUNCT
emaj-180	193	24	lev	lev	NOUN
emaj-180	193	25	)	)	PUNCT
emaj-180	193	26	,	,	PUNCT
emaj-180	193	27	capital	capital	NOUN
emaj-180	193	28	adequacy	adequacy	NOUN
emaj-180	193	29	ratio	ratio	NOUN
emaj-180	193	30	(	(	PUNCT
emaj-180	193	31	car	car	NOUN
emaj-180	193	32	)	)	PUNCT
emaj-180	193	33	and	and	CCONJ
emaj-180	193	34	intellectual	intellectual	ADJ
emaj-180	193	35	capital	capital	NOUN
emaj-180	193	36	performance	performance	NOUN
emaj-180	193	37	indicators	indicator	NOUN
emaj-180	193	38	such	such	ADJ
emaj-180	193	39	as	as	ADP
emaj-180	193	40	mv	mv	PROPN
emaj-180	193	41	/	/	SYM
emaj-180	193	42	bv	bv	PROPN
emaj-180	193	43	ratio	ratio	NOUN
emaj-180	193	44	,	,	PUNCT
emaj-180	193	45	human	human	ADJ
emaj-180	193	46	capital	capital	NOUN
emaj-180	193	47	efficiency	efficiency	NOUN
emaj-180	193	48	(	(	PUNCT
emaj-180	193	49	hce	hce	PROPN
emaj-180	193	50	)	)	PUNCT
emaj-180	193	51	,	,	PUNCT
emaj-180	193	52	structural	structural	ADJ
emaj-180	193	53	capital	capital	NOUN
emaj-180	193	54	efficiency	efficiency	NOUN
emaj-180	193	55	(	(	PUNCT
emaj-180	193	56	sce	sce	PROPN
emaj-180	193	57	)	)	PUNCT
emaj-180	193	58	,	,	PUNCT
emaj-180	193	59	capital	capital	NOUN
emaj-180	193	60	employed	employ	VERB
emaj-180	193	61	efficiency	efficiency	NOUN
emaj-180	193	62	(	(	PUNCT
emaj-180	193	63	cee	cee	NOUN
emaj-180	193	64	)	)	PUNCT
emaj-180	193	65	and	and	CCONJ
emaj-180	193	66	vaic	vaic	ADV
emaj-180	193	67	of	of	ADP
emaj-180	193	68	banks	bank	NOUN
emaj-180	193	69	were	be	AUX
emaj-180	193	70	compared	compare	VERB
emaj-180	193	71	.	.	PUNCT
emaj-180	194	1	research	research	NOUN
emaj-180	194	2	also	also	ADV
emaj-180	194	3	ran	run	VERB
emaj-180	194	4	a	a	DET
emaj-180	194	5	pearson	pearson	PROPN
emaj-180	194	6	correlations	correlation	NOUN
emaj-180	194	7	test	test	NOUN
emaj-180	194	8	to	to	PART
emaj-180	194	9	investigate	investigate	VERB
emaj-180	194	10	the	the	DET
emaj-180	194	11	relationship	relationship	NOUN
emaj-180	194	12	between	between	ADP
emaj-180	194	13	the	the	DET
emaj-180	194	14	mentioned	mention	VERB
emaj-180	194	15	indicators	indicator	NOUN
emaj-180	194	16	(	(	PUNCT
emaj-180	194	17	variables	variable	NOUN
emaj-180	194	18	)	)	PUNCT
emaj-180	194	19	and	and	CCONJ
emaj-180	194	20	to	to	PART
emaj-180	194	21	test	test	VERB
emaj-180	194	22	the	the	DET
emaj-180	194	23	hypothesis	hypothesis	NOUN
emaj-180	194	24	.	.	PUNCT
emaj-180	195	1	data	datum	NOUN
emaj-180	195	2	were	be	AUX
emaj-180	195	3	retrieved	retrieve	VERB
emaj-180	195	4	from	from	ADP
emaj-180	195	5	istanbul	istanbul	PROPN
emaj-180	195	6	stock	stock	PROPN
emaj-180	195	7	exchange	exchange	PROPN
emaj-180	195	8	ise	ise	PROPN
emaj-180	195	9	(	(	PUNCT
emaj-180	195	10	borsa	borsa	PROPN
emaj-180	195	11	istanbul	istanbul	PROPN
emaj-180	195	12	)	)	PUNCT
emaj-180	195	13	,	,	PUNCT
emaj-180	195	14	public	public	ADJ
emaj-180	195	15	disclosure	disclosure	NOUN
emaj-180	195	16	platform	platform	NOUN
emaj-180	195	17	(	(	PUNCT
emaj-180	195	18	kap	kap	PROPN
emaj-180	195	19	)	)	PUNCT
emaj-180	195	20	,	,	PUNCT
emaj-180	195	21	banks	bank	NOUN
emaj-180	195	22	association	association	NOUN
emaj-180	195	23	of	of	ADP
emaj-180	195	24	turkey	turkey	PROPN
emaj-180	195	25	–	–	PUNCT
emaj-180	195	26	tbb	tbb	NOUN
emaj-180	195	27	(	(	PUNCT
emaj-180	195	28	türkiye	türkiye	PROPN
emaj-180	195	29	bankalar	bankalar	PROPN
emaj-180	195	30	birliği	birliği	PROPN
emaj-180	195	31	)	)	PUNCT
emaj-180	195	32	,	,	PUNCT
emaj-180	195	33	banking	banking	NOUN
emaj-180	195	34	regulation	regulation	NOUN
emaj-180	195	35	and	and	CCONJ
emaj-180	195	36	supervision	supervision	NOUN
emaj-180	195	37	agency	agency	NOUN
emaj-180	195	38	(	(	PUNCT
emaj-180	195	39	brsa	brsa	PROPN
emaj-180	195	40	)	)	PUNCT
emaj-180	195	41	,	,	PUNCT
emaj-180	195	42	fortune	fortune	NOUN
emaj-180	195	43	turkey	turkey	PROPN
emaj-180	195	44	,	,	PUNCT
emaj-180	195	45	anadolu	anadolu	PROPN
emaj-180	195	46	agency	agency	PROPN
emaj-180	195	47	and	and	CCONJ
emaj-180	195	48	hurriyet	hurriyet	ADV
emaj-180	195	49	.	.	PUNCT
emaj-180	196	1	first	first	ADV
emaj-180	196	2	mv	mv	PROPN
emaj-180	196	3	/	/	SYM
emaj-180	196	4	bv	bv	PROPN
emaj-180	196	5	method	method	NOUN
emaj-180	196	6	was	be	AUX
emaj-180	196	7	employed	employ	VERB
emaj-180	196	8	to	to	PART
emaj-180	196	9	measure	measure	VERB
emaj-180	196	10	and	and	CCONJ
emaj-180	196	11	compare	compare	VERB
emaj-180	196	12	intellectual	intellectual	ADJ
emaj-180	196	13	capital	capital	NOUN
emaj-180	196	14	of	of	ADP
emaj-180	196	15	banks	bank	NOUN
emaj-180	196	16	.	.	PUNCT
emaj-180	197	1	volume	volume	NOUN
emaj-180	197	2	9	9	NUM
emaj-180	197	3	no	no	DET
emaj-180	197	4	1	1	NUM
emaj-180	197	5	(	(	PUNCT
emaj-180	197	6	2019	2019	NUM
emaj-180	197	7	)	)	PUNCT
emaj-180	197	8	|	|	ADV
emaj-180	197	9	issn	issn	VERB
emaj-180	197	10	2158	2158	NUM
emaj-180	197	11	-	-	SYM
emaj-180	197	12	8708	8708	NUM
emaj-180	197	13	(	(	PUNCT
emaj-180	197	14	online	online	NOUN
emaj-180	197	15	)	)	PUNCT
emaj-180	197	16	|	|	ADV
emaj-180	197	17	doi	doi	X
emaj-180	197	18	10.5195	10.5195	NUM
emaj-180	197	19	/	/	SYM
emaj-180	197	20	emaj.2019.180	emaj.2019.180	PROPN
emaj-180	198	1	|	|	ADV
emaj-180	198	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-180	198	3	measuring	measure	VERB
emaj-180	198	4	intellectual	intellectual	ADJ
emaj-180	198	5	capital	capital	NOUN
emaj-180	198	6	of	of	ADP
emaj-180	198	7	turkish	turkish	ADJ
emaj-180	198	8	banks	bank	NOUN
emaj-180	198	9	listed	list	VERB
emaj-180	198	10	on	on	ADP
emaj-180	198	11	borsa	borsa	PROPN
emaj-180	198	12	istanbul	istanbul	PROPN
emaj-180	198	13	banking	banking	PROPN
emaj-180	198	14	index	index	NOUN
emaj-180	198	15	(	(	PUNCT
emaj-180	198	16	bist	bist	PROPN
emaj-180	198	17	xbank	xbank	PROPN
emaj-180	198	18	)	)	PUNCT
emaj-180	198	19	with	with	ADP
emaj-180	198	20	the	the	DET
emaj-180	198	21	market	market	NOUN
emaj-180	198	22	value	value	NOUN
emaj-180	198	23	/	/	SYM
emaj-180	198	24	book	book	NOUN
emaj-180	198	25	value	value	NOUN
emaj-180	198	26	method	method	NOUN
emaj-180	198	27	and	and	CCONJ
emaj-180	198	28	value	value	NOUN
emaj-180	198	29	added	add	VERB
emaj-180	198	30	intellectual	intellectual	ADJ
emaj-180	198	31	coefficient	coefficient	NOUN
emaj-180	198	32	(	(	PUNCT
emaj-180	198	33	vaic	vaic	ADJ
emaj-180	198	34	)	)	PUNCT
emaj-180	198	35	model	model	NOUN
emaj-180	198	36	page	page	NOUN
emaj-180	198	37	|106|	|106|	VERB
emaj-180	198	38	emerging	emerge	VERB
emaj-180	198	39	markets	market	NOUN
emaj-180	198	40	journal	journal	NOUN
emaj-180	198	41	table	table	NOUN
emaj-180	198	42	1	1	NUM
emaj-180	198	43	:	:	PUNCT
emaj-180	198	44	market	market	NOUN
emaj-180	198	45	value	value	NOUN
emaj-180	198	46	(	(	PUNCT
emaj-180	198	47	mv	mv	PROPN
emaj-180	198	48	)	)	PUNCT
emaj-180	198	49	,	,	PUNCT
emaj-180	198	50	book	book	NOUN
emaj-180	198	51	value	value	NOUN
emaj-180	198	52	(	(	PUNCT
emaj-180	198	53	bv	bv	PROPN
emaj-180	198	54	)	)	PUNCT
emaj-180	198	55	,	,	PUNCT
emaj-180	198	56	mv	mv	PROPN
emaj-180	198	57	/	/	SYM
emaj-180	198	58	bv	bv	PROPN
emaj-180	198	59	ratios	ratio	NOUN
emaj-180	198	60	of	of	ADP
emaj-180	198	61	turkish	turkish	ADJ
emaj-180	198	62	banks	bank	NOUN
emaj-180	198	63	listed	list	VERB
emaj-180	198	64	on	on	ADP
emaj-180	198	65	borsa	borsa	PROPN
emaj-180	198	66	istanbul	istanbul	PROPN
emaj-180	198	67	banking	banking	PROPN
emaj-180	198	68	index	index	NOUN
emaj-180	198	69	(	(	PUNCT
emaj-180	198	70	bist	bist	PROPN
emaj-180	198	71	xbank	xbank	PROPN
emaj-180	198	72	)	)	PUNCT
emaj-180	198	73	bank	bank	NOUN
emaj-180	198	74	name	name	NOUN
emaj-180	198	75	market	market	NOUN
emaj-180	198	76	value	value	NOUN
emaj-180	198	77	(	(	PUNCT
emaj-180	198	78	mv	mv	NOUN
emaj-180	198	79	)	)	PUNCT
emaj-180	198	80	book	book	NOUN
emaj-180	198	81	value	value	NOUN
emaj-180	198	82	(	(	PUNCT
emaj-180	198	83	bv	bv	PROPN
emaj-180	199	1	)	)	PUNCT
emaj-180	199	2	mv	mv	PROPN
emaj-180	199	3	/	/	SYM
emaj-180	199	4	bv	bv	PROPN
emaj-180	199	5	ratio	ratio	PROPN
emaj-180	199	6	akbank	akbank	NOUN
emaj-180	199	7	44.320.000.000	44.320.000.000	NUM
emaj-180	199	8	tl	tl	PROPN
emaj-180	199	9	38.972.100.000	38.972.100.000	NUM
emaj-180	199	10	tl	tl	PROPN
emaj-180	199	11	1,14	1,14	NUM
emaj-180	199	12	albaraka	albaraka	ADV
emaj-180	199	13	bank	bank	NOUN
emaj-180	199	14	1.431.000.000	1.431.000.000	NUM
emaj-180	199	15	tl	tl	PROPN
emaj-180	199	16	2.382.980.000	2.382.980.000	NUM
emaj-180	199	17	tl	tl	PROPN
emaj-180	199	18	0,60	0,60	PROPN
emaj-180	199	19	denizbank	denizbank	PROPN
emaj-180	199	20	14.027.100.000	14.027.100.000	NUM
emaj-180	199	21	tl	tl	PROPN
emaj-180	199	22	12.248.200.000	12.248.200.000	NUM
emaj-180	200	1	tl	tl	PROPN
emaj-180	200	2	1,15	1,15	NUM
emaj-180	200	3	finansbank	finansbank	ADJ
emaj-180	200	4	(	(	PUNCT
emaj-180	200	5	qnb	qnb	NOUN
emaj-180	200	6	)	)	PUNCT
emaj-180	200	7	22.713.000.000	22.713.000.000	NUM
emaj-180	200	8	tl	tl	PROPN
emaj-180	200	9	11.667.500.000	11.667.500.000	NUM
emaj-180	200	10	tl	tl	PROPN
emaj-180	200	11	1,95	1,95	NUM
emaj-180	200	12	garanti	garanti	PROPN
emaj-180	200	13	bank	bank	PROPN
emaj-180	200	14	51.912.000.000	51.912.000.000	NUM
emaj-180	200	15	tl	tl	PROPN
emaj-180	200	16	39.549.600.000	39.549.600.000	NUM
emaj-180	200	17	tl	tl	PROPN
emaj-180	200	18	1,31	1,31	NUM
emaj-180	200	19	halkbank	halkbank	NOUN
emaj-180	200	20	13.087.500.000	13.087.500.000	NUM
emaj-180	200	21	tl	tl	PROPN
emaj-180	200	22	24.282.500.000	24.282.500.000	NUM
emaj-180	200	23	tl	tl	PROPN
emaj-180	200	24	0,54	0,54	PROPN
emaj-180	200	25	icbc	icbc	PROPN
emaj-180	200	26	turkey	turkey	PROPN
emaj-180	200	27	bank	bank	PROPN
emaj-180	200	28	3.835.600.000	3.835.600.000	NUM
emaj-180	200	29	tl	tl	PROPN
emaj-180	200	30	1.103.030.000	1.103.030.000	NUM
emaj-180	200	31	tl	tl	PROPN
emaj-180	200	32	3,48	3,48	NUM
emaj-180	200	33	is	be	AUX
emaj-180	200	34	bank	bank	NOUN
emaj-180	200	35	(	(	PUNCT
emaj-180	200	36	i̇ş	i̇ş	PROPN
emaj-180	200	37	bankası	bankası	NOUN
emaj-180	200	38	)	)	PUNCT
emaj-180	200	39	36.989.753.400	36.989.753.400	NUM
emaj-180	200	40	tl	tl	PROPN
emaj-180	200	41	40.940.368.922	40.940.368.922	NUM
emaj-180	200	42	tl	tl	PROPN
emaj-180	200	43	0,90	0,90	PUNCT
emaj-180	201	1	sekerbank	sekerbank	PROPN
emaj-180	201	2	2.095.980.000	2.095.980.000	NUM
emaj-180	202	1	tl	tl	PROPN
emaj-180	202	2	2.615.920.000	2.615.920.000	NUM
emaj-180	202	3	tl	tl	PROPN
emaj-180	202	4	0,80	0,80	NUM
emaj-180	202	5	t.	t.	PROPN
emaj-180	202	6	kalkınma	kalkınma	PROPN
emaj-180	202	7	bank	bank	PROPN
emaj-180	202	8	2.650.000.000	2.650.000.000	NUM
emaj-180	202	9	tl	tl	PROPN
emaj-180	202	10	1.232.360.000	1.232.360.000	NUM
emaj-180	202	11	tl	tl	PROPN
emaj-180	202	12	2,15	2,15	NUM
emaj-180	202	13	tskb	tskb	NOUN
emaj-180	202	14	3.912.000.000	3.912.000.000	NUM
emaj-180	202	15	tl	tl	PROPN
emaj-180	202	16	3.390.250.000	3.390.250.000	NUM
emaj-180	203	1	tl	tl	PROPN
emaj-180	203	2	1,15	1,15	NUM
emaj-180	203	3	vakıfbank	vakıfbank	PROPN
emaj-180	203	4	18.925.000.000	18.925.000.000	NUM
emaj-180	203	5	tl	tl	PROPN
emaj-180	203	6	22.232.300.000	22.232.300.000	NUM
emaj-180	203	7	tl	tl	PROPN
emaj-180	203	8	0,85	0,85	NOUN
emaj-180	203	9	yapı	yapı	PROPN
emaj-180	203	10	kredi	kredi	PROPN
emaj-180	203	11	bank	bank	PROPN
emaj-180	203	12	20.778.900.000	20.778.900.000	NUM
emaj-180	203	13	tl	tl	PROPN
emaj-180	203	14	28.972.800.000	28.972.800.000	NUM
emaj-180	203	15	tl	tl	PROPN
emaj-180	203	16	0,72	0,72	NUM
emaj-180	203	17	resource	resource	NOUN
emaj-180	203	18	:	:	PUNCT
emaj-180	203	19	table	table	NOUN
emaj-180	203	20	composed	compose	VERB
emaj-180	203	21	by	by	ADP
emaj-180	203	22	authors	author	NOUN
emaj-180	203	23	based	base	VERB
emaj-180	203	24	on	on	ADP
emaj-180	203	25	table	table	NOUN
emaj-180	203	26	1	1	NUM
emaj-180	203	27	,	,	PUNCT
emaj-180	203	28	the	the	DET
emaj-180	203	29	highest	high	ADJ
emaj-180	203	30	market	market	NOUN
emaj-180	203	31	value	value	NOUN
emaj-180	203	32	(	(	PUNCT
emaj-180	203	33	mv	mv	NOUN
emaj-180	203	34	)	)	PUNCT
emaj-180	203	35	/	/	SYM
emaj-180	203	36	book	book	NOUN
emaj-180	203	37	value	value	NOUN
emaj-180	203	38	(	(	PUNCT
emaj-180	203	39	bv	bv	PROPN
emaj-180	203	40	)	)	PUNCT
emaj-180	203	41	ratio	ratio	NOUN
emaj-180	203	42	belongs	belong	VERB
emaj-180	203	43	to	to	ADP
emaj-180	203	44	icbc	icbc	PROPN
emaj-180	203	45	turkey	turkey	PROPN
emaj-180	203	46	bank	bank	PROPN
emaj-180	203	47	(	(	PUNCT
emaj-180	203	48	çin	çin	PROPN
emaj-180	203	49	endüstri	endüstri	VERB
emaj-180	203	50	ve	ve	PROPN
emaj-180	203	51	ticaret	ticaret	PROPN
emaj-180	203	52	bankası	bankası	PROPN
emaj-180	203	53	)	)	PUNCT
emaj-180	203	54	with	with	ADP
emaj-180	203	55	3,48	3,48	NUM
emaj-180	203	56	.	.	PUNCT
emaj-180	204	1	icbc	icbc	PROPN
emaj-180	204	2	turkey	turkey	PROPN
emaj-180	204	3	bank	bank	PROPN
emaj-180	204	4	is	be	AUX
emaj-180	204	5	followed	follow	VERB
emaj-180	204	6	by	by	ADP
emaj-180	204	7	t.	t.	PROPN
emaj-180	204	8	kalkınma	kalkınma	PROPN
emaj-180	204	9	bank	bank	PROPN
emaj-180	204	10	(	(	PUNCT
emaj-180	204	11	türkiye	türkiye	PROPN
emaj-180	204	12	kalkınma	kalkınma	PROPN
emaj-180	204	13	bankası	bankası	PROPN
emaj-180	204	14	)	)	PUNCT
emaj-180	204	15	with	with	ADP
emaj-180	204	16	a	a	DET
emaj-180	204	17	ratio	ratio	NOUN
emaj-180	204	18	of	of	ADP
emaj-180	204	19	2,15	2,15	NUM
emaj-180	204	20	.	.	PUNCT
emaj-180	204	21	third	third	ADJ
emaj-180	204	22	rank	rank	NOUN
emaj-180	204	23	belongs	belong	VERB
emaj-180	204	24	to	to	ADP
emaj-180	204	25	finansbank	finansbank	ADJ
emaj-180	204	26	(	(	PUNCT
emaj-180	204	27	qnb	qnb	NOUN
emaj-180	204	28	)	)	PUNCT
emaj-180	204	29	with	with	ADP
emaj-180	204	30	the	the	DET
emaj-180	204	31	rate	rate	NOUN
emaj-180	204	32	of	of	ADP
emaj-180	204	33	1,95	1,95	NUM
emaj-180	204	34	.	.	PUNCT
emaj-180	205	1	garanti	garanti	PROPN
emaj-180	205	2	bank	bank	PROPN
emaj-180	205	3	is	be	AUX
emaj-180	205	4	fourth	fourth	ADJ
emaj-180	205	5	with	with	ADP
emaj-180	205	6	1,31	1,31	NUM
emaj-180	205	7	.	.	PUNCT
emaj-180	206	1	the	the	DET
emaj-180	206	2	fifth	fifth	ADJ
emaj-180	206	3	place	place	NOUN
emaj-180	206	4	is	be	AUX
emaj-180	206	5	shared	share	VERB
emaj-180	206	6	by	by	ADP
emaj-180	206	7	denizbank	denizbank	NOUN
emaj-180	206	8	and	and	CCONJ
emaj-180	206	9	tskb	tskb	NOUN
emaj-180	206	10	(	(	PUNCT
emaj-180	206	11	türkiye	türkiye	PROPN
emaj-180	206	12	sınai	sınai	PROPN
emaj-180	206	13	kalkınma	kalkınma	PROPN
emaj-180	206	14	bankası	bankası	PROPN
emaj-180	206	15	)	)	PUNCT
emaj-180	206	16	with	with	ADP
emaj-180	206	17	a	a	DET
emaj-180	206	18	ratio	ratio	NOUN
emaj-180	206	19	of	of	ADP
emaj-180	206	20	1,15	1,15	NUM
emaj-180	206	21	.	.	PUNCT
emaj-180	207	1	they	they	PRON
emaj-180	207	2	are	be	AUX
emaj-180	207	3	followed	follow	VERB
emaj-180	207	4	by	by	ADP
emaj-180	207	5	akbank	akbank	NOUN
emaj-180	207	6	that	that	PRON
emaj-180	207	7	has	have	VERB
emaj-180	207	8	a	a	DET
emaj-180	207	9	mv	mv	PROPN
emaj-180	207	10	/	/	SYM
emaj-180	207	11	bv	bv	PROPN
emaj-180	207	12	of	of	ADP
emaj-180	207	13	1,14	1,14	PROPN
emaj-180	207	14	.	.	PUNCT
emaj-180	208	1	is	be	AUX
emaj-180	208	2	bank	bank	PROPN
emaj-180	208	3	(	(	PUNCT
emaj-180	208	4	i̇ş	i̇ş	PROPN
emaj-180	208	5	bankası	bankası	NOUN
emaj-180	208	6	)	)	PUNCT
emaj-180	208	7	has	have	VERB
emaj-180	208	8	a	a	DET
emaj-180	208	9	ratio	ratio	NOUN
emaj-180	208	10	of	of	ADP
emaj-180	208	11	0,90	0,90	PUNCT
emaj-180	208	12	and	and	CCONJ
emaj-180	208	13	vakıfbank	vakıfbank	NOUN
emaj-180	208	14	has	have	VERB
emaj-180	208	15	a	a	DET
emaj-180	208	16	ratio	ratio	NOUN
emaj-180	208	17	of	of	ADP
emaj-180	208	18	0,85	0,85	PROPN
emaj-180	208	19	.	.	PUNCT
emaj-180	209	1	sekerbank‟s	sekerbank‟s	ADJ
emaj-180	209	2	mv	mv	PROPN
emaj-180	209	3	/	/	SYM
emaj-180	209	4	bv	bv	PROPN
emaj-180	209	5	ratio	ratio	NOUN
emaj-180	209	6	is	be	AUX
emaj-180	209	7	0,80	0,80	NOUN
emaj-180	209	8	.	.	PUNCT
emaj-180	210	1	yapı	yapı	PROPN
emaj-180	210	2	kredi	kredi	PROPN
emaj-180	210	3	bank	bank	PROPN
emaj-180	210	4	(	(	PUNCT
emaj-180	210	5	yapı	yapı	PROPN
emaj-180	210	6	ve	ve	AUX
emaj-180	210	7	kredi	kredi	VERB
emaj-180	210	8	bankası	bankası	PROPN
emaj-180	210	9	)	)	PUNCT
emaj-180	210	10	follows	follow	VERB
emaj-180	210	11	with	with	ADP
emaj-180	210	12	a	a	DET
emaj-180	210	13	ratio	ratio	NOUN
emaj-180	210	14	of	of	ADP
emaj-180	210	15	0,72	0,72	PROPN
emaj-180	210	16	.	.	PUNCT
emaj-180	211	1	then	then	ADV
emaj-180	211	2	comes	come	VERB
emaj-180	211	3	albaraka	albaraka	ADV
emaj-180	211	4	bank	bank	NOUN
emaj-180	211	5	,	,	PUNCT
emaj-180	211	6	which	which	PRON
emaj-180	211	7	has	have	VERB
emaj-180	211	8	a	a	DET
emaj-180	211	9	mv	mv	PROPN
emaj-180	211	10	/	/	SYM
emaj-180	211	11	bv	bv	PROPN
emaj-180	211	12	of	of	ADP
emaj-180	211	13	0,60	0,60	PROPN
emaj-180	211	14	.	.	PUNCT
emaj-180	212	1	the	the	DET
emaj-180	212	2	last	last	ADJ
emaj-180	212	3	rank	rank	NOUN
emaj-180	212	4	belongs	belong	VERB
emaj-180	212	5	to	to	ADP
emaj-180	212	6	halkbank	halkbank	PROPN
emaj-180	212	7	(	(	PUNCT
emaj-180	212	8	türkiye	türkiye	PROPN
emaj-180	212	9	halk	halk	PROPN
emaj-180	212	10	bankası	bankası	PROPN
emaj-180	212	11	)	)	PUNCT
emaj-180	212	12	that	that	PRON
emaj-180	212	13	has	have	VERB
emaj-180	212	14	a	a	DET
emaj-180	212	15	mv	mv	PROPN
emaj-180	212	16	/	/	SYM
emaj-180	212	17	bv	bv	PROPN
emaj-180	212	18	ratio	ratio	NOUN
emaj-180	212	19	of	of	ADP
emaj-180	212	20	0,54	0,54	PRON
emaj-180	212	21	.	.	PUNCT
emaj-180	213	1	the	the	DET
emaj-180	213	2	consecutive	consecutive	ADJ
emaj-180	213	3	ranking	ranking	NOUN
emaj-180	213	4	of	of	ADP
emaj-180	213	5	turkish	turkish	ADJ
emaj-180	213	6	banks	bank	NOUN
emaj-180	213	7	listed	list	VERB
emaj-180	213	8	on	on	ADP
emaj-180	213	9	borsa	borsa	PROPN
emaj-180	213	10	istanbul	istanbul	PROPN
emaj-180	213	11	banking	banking	PROPN
emaj-180	213	12	index	index	NOUN
emaj-180	213	13	(	(	PUNCT
emaj-180	213	14	bist	bist	PROPN
emaj-180	213	15	xbank	xbank	PROPN
emaj-180	213	16	)	)	PUNCT
emaj-180	213	17	according	accord	VERB
emaj-180	213	18	to	to	ADP
emaj-180	213	19	their	their	PRON
emaj-180	213	20	market	market	NOUN
emaj-180	213	21	value	value	NOUN
emaj-180	213	22	(	(	PUNCT
emaj-180	213	23	bv	bv	PROPN
emaj-180	213	24	)	)	PUNCT
emaj-180	213	25	/	/	SYM
emaj-180	213	26	book	book	NOUN
emaj-180	213	27	value	value	NOUN
emaj-180	213	28	ratios	ratio	NOUN
emaj-180	213	29	is	be	AUX
emaj-180	213	30	listed	list	VERB
emaj-180	213	31	below	below	ADP
emaj-180	213	32	:	:	PUNCT
emaj-180	213	33	table	table	NOUN
emaj-180	213	34	2	2	NUM
emaj-180	213	35	:	:	PUNCT
emaj-180	213	36	ranking	ranking	NOUN
emaj-180	213	37	of	of	ADP
emaj-180	213	38	turkish	turkish	ADJ
emaj-180	213	39	banks	bank	NOUN
emaj-180	213	40	listed	list	VERB
emaj-180	213	41	on	on	ADP
emaj-180	213	42	borsa	borsa	PROPN
emaj-180	213	43	istanbul	istanbul	PROPN
emaj-180	213	44	banking	banking	PROPN
emaj-180	213	45	index	index	NOUN
emaj-180	213	46	(	(	PUNCT
emaj-180	213	47	bist	bist	PROPN
emaj-180	213	48	xbank	xbank	PROPN
emaj-180	213	49	)	)	PUNCT
emaj-180	213	50	based	base	VERB
emaj-180	213	51	on	on	ADP
emaj-180	213	52	market	market	NOUN
emaj-180	213	53	value	value	NOUN
emaj-180	213	54	(	(	PUNCT
emaj-180	213	55	mv	mv	PROPN
emaj-180	213	56	)	)	PUNCT
emaj-180	213	57	,	,	PUNCT
emaj-180	213	58	book	book	NOUN
emaj-180	213	59	value	value	NOUN
emaj-180	213	60	(	(	PUNCT
emaj-180	213	61	bv	bv	PROPN
emaj-180	213	62	)	)	PUNCT
emaj-180	213	63	,	,	PUNCT
emaj-180	213	64	mv	mv	PROPN
emaj-180	213	65	/	/	SYM
emaj-180	213	66	bv	bv	PROPN
emaj-180	213	67	ratios	ratios	PROPN
emaj-180	213	68	resource	resource	NOUN
emaj-180	213	69	:	:	PUNCT
emaj-180	213	70	table	table	NOUN
emaj-180	213	71	composed	compose	VERB
emaj-180	213	72	by	by	ADP
emaj-180	213	73	authors	author	NOUN
emaj-180	213	74	value	value	VERB
emaj-180	213	75	added	add	VERB
emaj-180	213	76	intellectual	intellectual	ADJ
emaj-180	213	77	coefficient	coefficient	NOUN
emaj-180	213	78	(	(	PUNCT
emaj-180	213	79	vaic	vaic	ADJ
emaj-180	213	80	)	)	PUNCT
emaj-180	213	81	method	method	NOUN
emaj-180	213	82	was	be	AUX
emaj-180	213	83	also	also	ADV
emaj-180	213	84	used	use	VERB
emaj-180	213	85	in	in	ADP
emaj-180	213	86	this	this	DET
emaj-180	213	87	study	study	NOUN
emaj-180	213	88	to	to	PART
emaj-180	213	89	measure	measure	VERB
emaj-180	213	90	the	the	DET
emaj-180	213	91	intellectual	intellectual	ADJ
emaj-180	213	92	capital	capital	NOUN
emaj-180	213	93	performance	performance	NOUN
emaj-180	213	94	of	of	ADP
emaj-180	213	95	akbank	akbank	NOUN
emaj-180	213	96	,	,	PUNCT
emaj-180	213	97	albaraka	albaraka	ADV
emaj-180	213	98	bank	bank	NOUN
emaj-180	213	99	,	,	PUNCT
emaj-180	213	100	denizbank	denizbank	PROPN
emaj-180	213	101	,	,	PUNCT
emaj-180	213	102	finansbank	finansbank	ADJ
emaj-180	213	103	(	(	PUNCT
emaj-180	213	104	qnb	qnb	NOUN
emaj-180	213	105	)	)	PUNCT
emaj-180	213	106	,	,	PUNCT
emaj-180	213	107	garanti	garanti	PROPN
emaj-180	213	108	bank	bank	PROPN
emaj-180	213	109	,	,	PUNCT
emaj-180	213	110	halkbank	halkbank	PROPN
emaj-180	213	111	,	,	PUNCT
emaj-180	213	112	icbc	icbc	PROPN
emaj-180	213	113	turkey	turkey	PROPN
emaj-180	213	114	bank	bank	PROPN
emaj-180	213	115	,	,	PUNCT
emaj-180	213	116	is	be	AUX
emaj-180	213	117	bank	bank	NOUN
emaj-180	213	118	(	(	PUNCT
emaj-180	213	119	i̇ş	i̇ş	PROPN
emaj-180	213	120	bankası	bankası	PROPN
emaj-180	213	121	)	)	PUNCT
emaj-180	213	122	,	,	PUNCT
emaj-180	213	123	sekerbank	sekerbank	PROPN
emaj-180	213	124	,	,	PUNCT
emaj-180	213	125	t.	t.	PROPN
emaj-180	213	126	kalkınma	kalkınma	PROPN
emaj-180	213	127	bank	bank	PROPN
emaj-180	213	128	,	,	PUNCT
emaj-180	213	129	tskb	tskb	NOUN
emaj-180	213	130	,	,	PUNCT
emaj-180	213	131	vakıfbank	vakıfbank	PROPN
emaj-180	213	132	and	and	CCONJ
emaj-180	213	133	yapı	yapı	PROPN
emaj-180	213	134	kredi	kredi	PROPN
emaj-180	213	135	bank	bank	PROPN
emaj-180	213	136	for	for	ADP
emaj-180	213	137	september	september	PROPN
emaj-180	213	138	2017	2017	NUM
emaj-180	213	139	period	period	NOUN
emaj-180	213	140	.	.	PUNCT
emaj-180	214	1	the	the	DET
emaj-180	214	2	term	term	NOUN
emaj-180	214	3	(	(	PUNCT
emaj-180	214	4	financial	financial	ADJ
emaj-180	214	5	period	period	NOUN
emaj-180	214	6	)	)	PUNCT
emaj-180	214	7	of	of	ADP
emaj-180	214	8	september	september	PROPN
emaj-180	214	9	2017	2017	NUM
emaj-180	214	10	was	be	AUX
emaj-180	214	11	especially	especially	ADV
emaj-180	214	12	chosen	choose	VERB
emaj-180	214	13	since	since	SCONJ
emaj-180	214	14	the	the	DET
emaj-180	214	15	banks‟	banks‟	PROPN
emaj-180	214	16	market	market	NOUN
emaj-180	214	17	values	value	NOUN
emaj-180	214	18	(	(	PUNCT
emaj-180	214	19	mv	mv	NOUN
emaj-180	214	20	)	)	PUNCT
emaj-180	214	21	,	,	PUNCT
emaj-180	214	22	book	book	NOUN
emaj-180	214	23	values	value	NOUN
emaj-180	214	24	(	(	PUNCT
emaj-180	214	25	bv	bv	NOUN
emaj-180	214	26	)	)	PUNCT
emaj-180	214	27	and	and	CCONJ
emaj-180	214	28	mv	mv	PROPN
emaj-180	214	29	/	/	SYM
emaj-180	214	30	bv	bv	PROPN
emaj-180	214	31	ratios	ratio	NOUN
emaj-180	214	32	were	be	AUX
emaj-180	214	33	also	also	ADV
emaj-180	214	34	retrieved	retrieve	VERB
emaj-180	214	35	and	and	CCONJ
emaj-180	214	36	calculated	calculate	VERB
emaj-180	214	37	as	as	ADP
emaj-180	214	38	of	of	ADP
emaj-180	214	39	september	september	PROPN
emaj-180	214	40	2017	2017	NUM
emaj-180	214	41	.	.	PUNCT
emaj-180	215	1	thus	thus	ADV
emaj-180	215	2	,	,	PUNCT
emaj-180	215	3	the	the	DET
emaj-180	215	4	term	term	NOUN
emaj-180	215	5	(	(	PUNCT
emaj-180	215	6	financial	financial	ADJ
emaj-180	215	7	period	period	NOUN
emaj-180	215	8	)	)	PUNCT
emaj-180	215	9	of	of	ADP
emaj-180	215	10	september	september	PROPN
emaj-180	215	11	2017	2017	NUM
emaj-180	215	12	was	be	AUX
emaj-180	215	13	preferred	prefer	VERB
emaj-180	215	14	to	to	PART
emaj-180	215	15	enable	enable	VERB
emaj-180	215	16	comparisons	comparison	NOUN
emaj-180	215	17	.	.	PUNCT
emaj-180	216	1	the	the	DET
emaj-180	216	2	vaic	vaic	ADJ
emaj-180	216	3	method	method	NOUN
emaj-180	216	4	was	be	AUX
emaj-180	216	5	proposed	propose	VERB
emaj-180	216	6	by	by	ADP
emaj-180	216	7	pulic	pulic	PROPN
emaj-180	216	8	(	(	PUNCT
emaj-180	216	9	2004	2004	NUM
emaj-180	216	10	)	)	PUNCT
emaj-180	216	11	.	.	PUNCT
emaj-180	217	1	this	this	DET
emaj-180	217	2	technique	technique	NOUN
emaj-180	217	3	actually	actually	ADV
emaj-180	217	4	measures	measure	VERB
emaj-180	217	5	the	the	DET
emaj-180	217	6	intellectual	intellectual	ADJ
emaj-180	217	7	capital	capital	NOUN
emaj-180	217	8	performance	performance	NOUN
emaj-180	217	9	of	of	ADP
emaj-180	217	10	organizations	organization	NOUN
emaj-180	217	11	by	by	ADP
emaj-180	217	12	using	use	VERB
emaj-180	217	13	the	the	DET
emaj-180	217	14	publicly	publicly	ADV
emaj-180	217	15	available	available	ADJ
emaj-180	217	16	accounting	accounting	NOUN
emaj-180	217	17	data	datum	NOUN
emaj-180	217	18	.	.	PUNCT
emaj-180	218	1	in	in	ADP
emaj-180	218	2	other	other	ADJ
emaj-180	218	3	words	word	NOUN
emaj-180	218	4	,	,	PUNCT
emaj-180	218	5	the	the	DET
emaj-180	218	6	vaic	vaic	ADJ
emaj-180	218	7	model	model	NOUN
emaj-180	218	8	helps	help	VERB
emaj-180	218	9	to	to	PART
emaj-180	218	10	present	present	VERB
emaj-180	218	11	the	the	DET
emaj-180	218	12	intellectual	intellectual	ADJ
emaj-180	218	13	capital	capital	NOUN
emaj-180	218	14	success	success	NOUN
emaj-180	218	15	of	of	ADP
emaj-180	218	16	a	a	DET
emaj-180	218	17	firm	firm	NOUN
emaj-180	218	18	by	by	ADP
emaj-180	218	19	benefiting	benefit	VERB
emaj-180	218	20	from	from	ADP
emaj-180	218	21	financial	financial	ADJ
emaj-180	218	22	statements	statement	NOUN
emaj-180	218	23	.	.	PUNCT
emaj-180	219	1	thus	thus	ADV
emaj-180	219	2	,	,	PUNCT
emaj-180	219	3	externally	externally	ADV
emaj-180	219	4	(	(	PUNCT
emaj-180	219	5	independently	independently	ADV
emaj-180	219	6	)	)	PUNCT
emaj-180	219	7	audited	audit	VERB
emaj-180	219	8	non	non	ADJ
emaj-180	219	9	-	-	ADJ
emaj-180	219	10	consolidated	consolidated	ADJ
emaj-180	219	11	financial	financial	ADJ
emaj-180	219	12	statements	statement	NOUN
emaj-180	219	13	and	and	CCONJ
emaj-180	219	14	operating	operating	NOUN
emaj-180	219	15	reports	report	NOUN
emaj-180	219	16	of	of	ADP
emaj-180	219	17	the	the	DET
emaj-180	219	18	banks	bank	NOUN
emaj-180	219	19	which	which	PRON
emaj-180	219	20	are	be	AUX
emaj-180	219	21	accessible	accessible	ADJ
emaj-180	219	22	from	from	ADP
emaj-180	219	23	the	the	DET
emaj-180	219	24	websites	website	NOUN
emaj-180	219	25	of	of	ADP
emaj-180	219	26	banks	bank	NOUN
emaj-180	219	27	association	association	PROPN
emaj-180	219	28	of	of	ADP
emaj-180	219	29	turkey	turkey	PROPN
emaj-180	219	30	–	–	PUNCT
emaj-180	219	31	tbb	tbb	NOUN
emaj-180	219	32	(	(	PUNCT
emaj-180	219	33	türkiye	türkiye	PROPN
emaj-180	219	34	bankalar	bankalar	PROPN
emaj-180	219	35	birliği	birliği	PROPN
emaj-180	219	36	)	)	PUNCT
emaj-180	219	37	,	,	PUNCT
emaj-180	219	38	banking	banking	NOUN
emaj-180	219	39	regulation	regulation	NOUN
emaj-180	219	40	and	and	CCONJ
emaj-180	219	41	supervision	supervision	NOUN
emaj-180	219	42	agency	agency	NOUN
emaj-180	219	43	(	(	PUNCT
emaj-180	219	44	brsa	brsa	NOUN
emaj-180	219	45	)	)	PUNCT
emaj-180	219	46	and	and	CCONJ
emaj-180	219	47	public	public	ADJ
emaj-180	219	48	disclosure	disclosure	NOUN
emaj-180	219	49	platform	platform	NOUN
emaj-180	219	50	(	(	PUNCT
emaj-180	219	51	kap	kap	NOUN
emaj-180	219	52	)	)	PUNCT
emaj-180	219	53	were	be	AUX
emaj-180	219	54	used	use	VERB
emaj-180	219	55	to	to	PART
emaj-180	219	56	retrieve	retrieve	VERB
emaj-180	219	57	data	datum	NOUN
emaj-180	219	58	.	.	PUNCT
emaj-180	220	1	a	a	DET
emaj-180	220	2	higher	high	ADJ
emaj-180	220	3	vaic	vaic	ADJ
emaj-180	220	4	score	score	NOUN
emaj-180	220	5	(	(	PUNCT
emaj-180	220	6	point	point	NOUN
emaj-180	220	7	)	)	PUNCT
emaj-180	220	8	means	mean	VERB
emaj-180	220	9	a	a	DET
emaj-180	220	10	stronger	strong	ADJ
emaj-180	220	11	intellectual	intellectual	ADJ
emaj-180	220	12	capital	capital	NOUN
emaj-180	220	13	for	for	ADP
emaj-180	220	14	the	the	DET
emaj-180	220	15	organization	organization	NOUN
emaj-180	220	16	.	.	PUNCT
emaj-180	221	1	vaic	vaic	ADV
emaj-180	221	2	is	be	AUX
emaj-180	221	3	calculated	calculate	VERB
emaj-180	221	4	by	by	ADP
emaj-180	221	5	adding	add	VERB
emaj-180	221	6	human	human	ADJ
emaj-180	221	7	capital	capital	NOUN
emaj-180	221	8	efficiency	efficiency	NOUN
emaj-180	221	9	(	(	PUNCT
emaj-180	221	10	hce	hce	PROPN
emaj-180	221	11	)	)	PUNCT
emaj-180	221	12	,	,	PUNCT
emaj-180	221	13	structural	structural	ADJ
emaj-180	221	14	capital	capital	NOUN
emaj-180	221	15	efficiency	efficiency	NOUN
emaj-180	221	16	(	(	PUNCT
emaj-180	221	17	sce	sce	PROPN
emaj-180	221	18	)	)	PUNCT
emaj-180	221	19	and	and	CCONJ
emaj-180	221	20	capital	capital	NOUN
emaj-180	221	21	employed	employ	VERB
emaj-180	221	22	efficiency	efficiency	NOUN
emaj-180	221	23	(	(	PUNCT
emaj-180	221	24	cee	cee	NOUN
emaj-180	221	25	)	)	PUNCT
emaj-180	221	26	.	.	PUNCT
emaj-180	222	1	ante	ante	NOUN
emaj-180	222	2	pulic‟s	pulic‟	NOUN
emaj-180	222	3	value	value	NOUN
emaj-180	222	4	added	add	VERB
emaj-180	222	5	intellectual	intellectual	ADJ
emaj-180	222	6	coefficient	coefficient	NOUN
emaj-180	222	7	(	(	PUNCT
emaj-180	222	8	vaic	vaic	ADJ
emaj-180	222	9	)	)	PUNCT
emaj-180	222	10	model	model	NOUN
emaj-180	222	11	is	be	AUX
emaj-180	222	12	shown	show	VERB
emaj-180	222	13	below	below	ADP
emaj-180	222	14	:	:	PUNCT
emaj-180	222	15	volume	volume	NOUN
emaj-180	222	16	9	9	NUM
emaj-180	222	17	no	no	DET
emaj-180	222	18	1	1	NUM
emaj-180	222	19	(	(	PUNCT
emaj-180	222	20	2019	2019	NUM
emaj-180	222	21	)	)	PUNCT
emaj-180	222	22	|	|	ADV
emaj-180	222	23	issn	issn	VERB
emaj-180	222	24	2158	2158	NUM
emaj-180	222	25	-	-	SYM
emaj-180	222	26	8708	8708	NUM
emaj-180	222	27	(	(	PUNCT
emaj-180	222	28	online	online	NOUN
emaj-180	222	29	)	)	PUNCT
emaj-180	222	30	|	|	ADV
emaj-180	222	31	doi	doi	X
emaj-180	222	32	10.5195	10.5195	NUM
emaj-180	222	33	/	/	SYM
emaj-180	222	34	emaj.2019.180	emaj.2019.180	PROPN
emaj-180	222	35	|	|	ADV
emaj-180	222	36	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-180	222	37	mehmet	mehmet	PROPN
emaj-180	222	38	lütfi	lütfi	PROPN
emaj-180	222	39	arslan	arslan	PROPN
emaj-180	222	40	,	,	PUNCT
emaj-180	222	41	cevdet	cevdet	NOUN
emaj-180	222	42	kızıl	kızıl	NOUN
emaj-180	222	43	emerging	emerge	VERB
emaj-180	222	44	markets	market	NOUN
emaj-180	222	45	journal	journal	NOUN
emaj-180	222	46	|	|	ADV
emaj-180	222	47	p	p	NOUN
emaj-180	222	48	a	a	DET
emaj-180	222	49	g	g	NOUN
emaj-180	222	50	e	e	NOUN
emaj-180	222	51	|107	|107	PRON
emaj-180	222	52	figure	figure	VERB
emaj-180	222	53	4	4	NUM
emaj-180	222	54	.	.	PUNCT
emaj-180	222	55	ante	ante	PROPN
emaj-180	222	56	pulic	pulic	PROPN
emaj-180	222	57	’s	’s	PART
emaj-180	222	58	vaic	vaic	PROPN
emaj-180	222	59	model	model	NOUN
emaj-180	222	60	resource	resource	NOUN
emaj-180	222	61	:	:	PUNCT
emaj-180	222	62	pulic	pulic	NOUN
emaj-180	222	63	,	,	PUNCT
emaj-180	222	64	a.	a.	NOUN
emaj-180	222	65	(	(	PUNCT
emaj-180	222	66	2004	2004	NUM
emaj-180	222	67	)	)	PUNCT
emaj-180	222	68	.	.	PUNCT
emaj-180	223	1	“	"	PUNCT
emaj-180	223	2	intellectual	intellectual	ADJ
emaj-180	223	3	capital	capital	NOUN
emaj-180	223	4	-	-	PUNCT
emaj-180	223	5	does	do	AUX
emaj-180	223	6	it	it	PRON
emaj-180	223	7	create	create	VERB
emaj-180	223	8	or	or	CCONJ
emaj-180	223	9	destroy	destroy	VERB
emaj-180	223	10	value	value	NOUN
emaj-180	223	11	?	?	PUNCT
emaj-180	223	12	”	"	PUNCT
emaj-180	223	13	,	,	PUNCT
emaj-180	223	14	measuring	measure	VERB
emaj-180	223	15	business	business	NOUN
emaj-180	223	16	excellence	excellence	NOUN
emaj-180	223	17	,	,	PUNCT
emaj-180	223	18	vol.8	vol.8	PROPN
emaj-180	223	19	no:1	no:1	PROPN
emaj-180	223	20	,	,	PUNCT
emaj-180	223	21	pp.62	pp.62	NOUN
emaj-180	223	22	-	-	SYM
emaj-180	223	23	68	68	NUM
emaj-180	223	24	.	.	PUNCT
emaj-180	224	1	the	the	DET
emaj-180	224	2	related	relate	VERB
emaj-180	224	3	formulas	formula	NOUN
emaj-180	224	4	to	to	PART
emaj-180	224	5	calculate	calculate	VERB
emaj-180	224	6	the	the	DET
emaj-180	224	7	vaic	vaic	NOUN
emaj-180	224	8	of	of	ADP
emaj-180	224	9	a	a	DET
emaj-180	224	10	company	company	NOUN
emaj-180	224	11	are	be	AUX
emaj-180	224	12	indicated	indicate	VERB
emaj-180	224	13	below	below	ADP
emaj-180	224	14	:	:	PUNCT
emaj-180	224	15	vaic	vaic	ADV
emaj-180	224	16	(	(	PUNCT
emaj-180	224	17	value	value	NOUN
emaj-180	224	18	added	add	VERB
emaj-180	224	19	intellectual	intellectual	ADJ
emaj-180	224	20	capital	capital	NOUN
emaj-180	224	21	)	)	PUNCT
emaj-180	224	22	=	=	SYM
emaj-180	224	23	hce	hce	PROPN
emaj-180	224	24	(	(	PUNCT
emaj-180	224	25	human	human	ADJ
emaj-180	224	26	capital	capital	NOUN
emaj-180	224	27	efficiency	efficiency	NOUN
emaj-180	224	28	)	)	PUNCT
emaj-180	225	1	+	+	CCONJ
emaj-180	225	2	sce	sce	PROPN
emaj-180	225	3	(	(	PUNCT
emaj-180	225	4	structural	structural	ADJ
emaj-180	225	5	capital	capital	NOUN
emaj-180	225	6	efficiency	efficiency	NOUN
emaj-180	225	7	)	)	PUNCT
emaj-180	226	1	+	+	CCONJ
emaj-180	226	2	cee	cee	NOUN
emaj-180	226	3	(	(	PUNCT
emaj-180	226	4	capital	capital	NOUN
emaj-180	226	5	employed	employ	VERB
emaj-180	226	6	efficiency	efficiency	NOUN
emaj-180	226	7	)	)	PUNCT
emaj-180	226	8	hce	hce	PROPN
emaj-180	226	9	(	(	PUNCT
emaj-180	226	10	human	human	ADJ
emaj-180	226	11	capital	capital	NOUN
emaj-180	226	12	efficiency	efficiency	NOUN
emaj-180	226	13	)	)	PUNCT
emaj-180	226	14	=	=	SYM
emaj-180	226	15	value	value	NOUN
emaj-180	226	16	added	add	VERB
emaj-180	226	17	(	(	PUNCT
emaj-180	226	18	va	va	NOUN
emaj-180	226	19	)	)	PUNCT
emaj-180	226	20	/	/	SYM
emaj-180	226	21	human	human	ADJ
emaj-180	226	22	capital	capital	NOUN
emaj-180	226	23	(	(	PUNCT
emaj-180	226	24	hc	hc	PROPN
emaj-180	226	25	)	)	PUNCT
emaj-180	226	26	va	va	NOUN
emaj-180	226	27	=	=	NOUN
emaj-180	226	28	op	op	NOUN
emaj-180	226	29	+	+	CCONJ
emaj-180	226	30	ec	ec	PROPN
emaj-180	227	1	+	+	CCONJ
emaj-180	227	2	d	d	PROPN
emaj-180	227	3	+	+	CCONJ
emaj-180	227	4	a	a	DET
emaj-180	227	5	where	where	SCONJ
emaj-180	227	6	;	;	PUNCT
emaj-180	227	7	op	op	NOUN
emaj-180	227	8	=	=	PUNCT
emaj-180	227	9	operating	operate	VERB
emaj-180	227	10	profit	profit	NOUN
emaj-180	228	1	ec	ec	PROPN
emaj-180	228	2	=	=	NOUN
emaj-180	228	3	employee	employee	NOUN
emaj-180	228	4	cost	cost	NOUN
emaj-180	228	5	d	d	NOUN
emaj-180	228	6	=	=	PUNCT
emaj-180	228	7	depreciation	depreciation	NOUN
emaj-180	228	8	a	a	DET
emaj-180	228	9	=	=	SYM
emaj-180	228	10	amortization	amortization	NOUN
emaj-180	228	11	va	va	NOUN
emaj-180	228	12	can	can	AUX
emaj-180	228	13	also	also	ADV
emaj-180	228	14	be	be	AUX
emaj-180	228	15	calculated	calculate	VERB
emaj-180	228	16	as	as	ADP
emaj-180	228	17	;	;	PUNCT
emaj-180	228	18	va	va	X
emaj-180	228	19	=	=	NOUN
emaj-180	228	20	output	output	NOUN
emaj-180	228	21	input	input	NOUN
emaj-180	228	22	output	output	NOUN
emaj-180	228	23	=	=	SYM
emaj-180	228	24	total	total	ADJ
emaj-180	228	25	income	income	NOUN
emaj-180	228	26	from	from	ADP
emaj-180	228	27	all	all	DET
emaj-180	228	28	products	product	NOUN
emaj-180	228	29	and	and	CCONJ
emaj-180	228	30	services	service	NOUN
emaj-180	228	31	sold	sell	VERB
emaj-180	228	32	input	input	NOUN
emaj-180	228	33	=	=	SYM
emaj-180	228	34	total	total	ADJ
emaj-180	228	35	expenses	expense	NOUN
emaj-180	228	36	and	and	CCONJ
emaj-180	228	37	costs	cost	NOUN
emaj-180	228	38	incurred	incur	VERB
emaj-180	228	39	excluding	exclude	VERB
emaj-180	228	40	personnel	personnel	NOUN
emaj-180	228	41	expenses	expense	NOUN
emaj-180	228	42	human	human	ADJ
emaj-180	228	43	capital	capital	NOUN
emaj-180	228	44	(	(	PUNCT
emaj-180	228	45	hc	hc	NOUN
emaj-180	228	46	)	)	PUNCT
emaj-180	228	47	=	=	NOUN
emaj-180	228	48	personnel	personnel	NOUN
emaj-180	228	49	expenses	expense	NOUN
emaj-180	228	50	sce	sce	PROPN
emaj-180	228	51	(	(	PUNCT
emaj-180	228	52	structural	structural	ADJ
emaj-180	228	53	capital	capital	NOUN
emaj-180	228	54	efficiency	efficiency	NOUN
emaj-180	228	55	)	)	PUNCT
emaj-180	229	1	=	=	SYM
emaj-180	229	2	structural	structural	ADJ
emaj-180	229	3	capital	capital	NOUN
emaj-180	229	4	(	(	PUNCT
emaj-180	229	5	sc	sc	PROPN
emaj-180	229	6	)	)	PUNCT
emaj-180	229	7	/	/	SYM
emaj-180	229	8	value	value	NOUN
emaj-180	229	9	added	add	VERB
emaj-180	229	10	(	(	PUNCT
emaj-180	229	11	va	va	NOUN
emaj-180	229	12	)	)	PUNCT
emaj-180	229	13	sc	sc	PROPN
emaj-180	229	14	(	(	PUNCT
emaj-180	229	15	structural	structural	ADJ
emaj-180	229	16	capital	capital	NOUN
emaj-180	229	17	)	)	PUNCT
emaj-180	230	1	=	=	SYM
emaj-180	230	2	value	value	NOUN
emaj-180	230	3	added	add	VERB
emaj-180	230	4	(	(	PUNCT
emaj-180	230	5	va	va	NOUN
emaj-180	230	6	)	)	PUNCT
emaj-180	230	7	human	human	ADJ
emaj-180	230	8	capital	capital	NOUN
emaj-180	230	9	(	(	PUNCT
emaj-180	230	10	hc	hc	PROPN
emaj-180	230	11	)	)	PUNCT
emaj-180	230	12	cee	cee	NOUN
emaj-180	230	13	(	(	PUNCT
emaj-180	230	14	capital	capital	NOUN
emaj-180	230	15	employed	employ	VERB
emaj-180	230	16	efficiency	efficiency	NOUN
emaj-180	230	17	)	)	PUNCT
emaj-180	231	1	=	=	SYM
emaj-180	231	2	value	value	NOUN
emaj-180	231	3	added	add	VERB
emaj-180	231	4	(	(	PUNCT
emaj-180	231	5	va	va	NOUN
emaj-180	231	6	)	)	PUNCT
emaj-180	231	7	/	/	SYM
emaj-180	231	8	capital	capital	NOUN
emaj-180	231	9	employed	employ	VERB
emaj-180	231	10	(	(	PUNCT
emaj-180	231	11	ce	ce	NOUN
emaj-180	231	12	)	)	PUNCT
emaj-180	231	13	capital	capital	NOUN
emaj-180	231	14	employed	employ	VERB
emaj-180	231	15	(	(	PUNCT
emaj-180	231	16	ce	ce	PROPN
emaj-180	231	17	)	)	PUNCT
emaj-180	231	18	=	=	SYM
emaj-180	231	19	financial	financial	ADJ
emaj-180	231	20	capital	capital	NOUN
emaj-180	231	21	(	(	PUNCT
emaj-180	231	22	fc	fc	X
emaj-180	231	23	)	)	PUNCT
emaj-180	231	24	+	+	CCONJ
emaj-180	231	25	physical	physical	ADJ
emaj-180	231	26	capital	capital	NOUN
emaj-180	231	27	(	(	PUNCT
emaj-180	231	28	pc	pc	NOUN
emaj-180	231	29	)	)	PUNCT
emaj-180	231	30	financial	financial	ADJ
emaj-180	231	31	capital	capital	NOUN
emaj-180	231	32	(	(	PUNCT
emaj-180	231	33	fc	fc	X
emaj-180	231	34	)	)	PUNCT
emaj-180	231	35	=	=	NOUN
emaj-180	231	36	cash	cash	NOUN
emaj-180	231	37	and	and	CCONJ
emaj-180	231	38	balances	balance	NOUN
emaj-180	231	39	with	with	ADP
emaj-180	231	40	central	central	ADJ
emaj-180	231	41	bank	bank	NOUN
emaj-180	231	42	amounts	amount	VERB
emaj-180	231	43	+	+	CCONJ
emaj-180	231	44	financial	financial	ADJ
emaj-180	231	45	assets	asset	NOUN
emaj-180	231	46	(	(	PUNCT
emaj-180	231	47	net	net	NOUN
emaj-180	231	48	)	)	PUNCT
emaj-180	231	49	at	at	ADP
emaj-180	231	50	fair	fair	ADJ
emaj-180	231	51	value	value	NOUN
emaj-180	231	52	through	through	ADP
emaj-180	231	53	profit	profit	NOUN
emaj-180	231	54	or	or	CCONJ
emaj-180	231	55	loss	loss	NOUN
emaj-180	231	56	+	+	CCONJ
emaj-180	231	57	banks	bank	NOUN
emaj-180	231	58	+	+	CCONJ
emaj-180	231	59	receivables	receivables	NOUN
emaj-180	231	60	from	from	ADP
emaj-180	231	61	money	money	NOUN
emaj-180	231	62	market	market	NOUN
emaj-180	231	63	+	+	CCONJ
emaj-180	231	64	available	available	ADJ
emaj-180	231	65	for	for	ADP
emaj-180	231	66	sale	sale	NOUN
emaj-180	231	67	financial	financial	ADJ
emaj-180	231	68	assets	asset	NOUN
emaj-180	231	69	(	(	PUNCT
emaj-180	231	70	net	net	NOUN
emaj-180	231	71	)	)	PUNCT
emaj-180	231	72	on	on	ADP
emaj-180	231	73	the	the	DET
emaj-180	231	74	balance	balance	NOUN
emaj-180	231	75	sheet	sheet	NOUN
emaj-180	231	76	physical	physical	ADJ
emaj-180	231	77	capital	capital	NOUN
emaj-180	231	78	(	(	PUNCT
emaj-180	231	79	pc	pc	NOUN
emaj-180	231	80	)	)	PUNCT
emaj-180	231	81	=	=	SYM
emaj-180	231	82	tangible	tangible	ADV
emaj-180	231	83	-	-	PUNCT
emaj-180	231	84	fixed	fix	VERB
emaj-180	231	85	assets	asset	NOUN
emaj-180	231	86	(	(	PUNCT
emaj-180	231	87	net	net	NOUN
emaj-180	231	88	)	)	PUNCT
emaj-180	231	89	on	on	ADP
emaj-180	231	90	the	the	DET
emaj-180	231	91	balance	balance	NOUN
emaj-180	231	92	sheet	sheet	NOUN
emaj-180	231	93	personnel	personnel	NOUN
emaj-180	231	94	expenses	expense	NOUN
emaj-180	231	95	(	(	PUNCT
emaj-180	231	96	employee	employee	NOUN
emaj-180	231	97	salaries	salary	NOUN
emaj-180	231	98	and	and	CCONJ
emaj-180	231	99	wages	wage	NOUN
emaj-180	231	100	)	)	PUNCT
emaj-180	231	101	are	be	AUX
emaj-180	231	102	considered	consider	VERB
emaj-180	231	103	as	as	ADP
emaj-180	231	104	the	the	DET
emaj-180	231	105	human	human	ADJ
emaj-180	231	106	capital	capital	NOUN
emaj-180	231	107	(	(	PUNCT
emaj-180	231	108	hc	hc	PROPN
emaj-180	231	109	)	)	PUNCT
emaj-180	231	110	of	of	ADP
emaj-180	231	111	an	an	DET
emaj-180	231	112	organization	organization	NOUN
emaj-180	231	113	,	,	PUNCT
emaj-180	231	114	since	since	SCONJ
emaj-180	231	115	they	they	PRON
emaj-180	231	116	are	be	AUX
emaj-180	231	117	accepted	accept	VERB
emaj-180	231	118	as	as	ADP
emaj-180	231	119	the	the	DET
emaj-180	231	120	investment	investment	NOUN
emaj-180	231	121	of	of	ADP
emaj-180	231	122	firm	firm	NOUN
emaj-180	231	123	in	in	ADP
emaj-180	231	124	vaic	vaic	ADJ
emaj-180	231	125	model	model	NOUN
emaj-180	231	126	.	.	PUNCT
emaj-180	232	1	capital	capital	NOUN
emaj-180	232	2	employed	employ	VERB
emaj-180	232	3	(	(	PUNCT
emaj-180	232	4	ce	ce	PROPN
emaj-180	232	5	)	)	PUNCT
emaj-180	232	6	stands	stand	VERB
emaj-180	232	7	for	for	ADP
emaj-180	232	8	the	the	DET
emaj-180	232	9	integration	integration	NOUN
emaj-180	232	10	and	and	CCONJ
emaj-180	232	11	efficient	efficient	ADJ
emaj-180	232	12	use	use	NOUN
emaj-180	232	13	of	of	ADP
emaj-180	232	14	financial	financial	ADJ
emaj-180	232	15	capital	capital	NOUN
emaj-180	232	16	(	(	PUNCT
emaj-180	232	17	fc	fc	X
emaj-180	232	18	)	)	PUNCT
emaj-180	232	19	and	and	CCONJ
emaj-180	232	20	physical	physical	ADJ
emaj-180	232	21	capital	capital	NOUN
emaj-180	232	22	(	(	PUNCT
emaj-180	232	23	pc	pc	NOUN
emaj-180	232	24	)	)	PUNCT
emaj-180	232	25	for	for	ADP
emaj-180	232	26	creating	create	VERB
emaj-180	232	27	value	value	NOUN
emaj-180	232	28	.	.	PUNCT
emaj-180	233	1	based	base	VERB
emaj-180	233	2	on	on	ADP
emaj-180	233	3	the	the	DET
emaj-180	233	4	related	relate	VERB
emaj-180	233	5	formulas	formula	NOUN
emaj-180	233	6	,	,	PUNCT
emaj-180	233	7	vaic	vaic	ADV
emaj-180	233	8	of	of	ADP
emaj-180	233	9	13	13	NUM
emaj-180	233	10	turkish	turkish	ADJ
emaj-180	233	11	banks	bank	NOUN
emaj-180	233	12	listed	list	VERB
emaj-180	233	13	on	on	ADP
emaj-180	233	14	borsa	borsa	PROPN
emaj-180	233	15	istanbul	istanbul	PROPN
emaj-180	233	16	banking	banking	PROPN
emaj-180	233	17	index	index	NOUN
emaj-180	233	18	(	(	PUNCT
emaj-180	233	19	bist	bist	PROPN
emaj-180	233	20	xbank	xbank	PROPN
emaj-180	233	21	)	)	PUNCT
emaj-180	233	22	for	for	ADP
emaj-180	233	23	september	september	PROPN
emaj-180	233	24	2017	2017	NUM
emaj-180	233	25	period	period	NOUN
emaj-180	233	26	are	be	AUX
emaj-180	233	27	shown	show	VERB
emaj-180	233	28	below	below	ADP
emaj-180	233	29	:	:	PUNCT
emaj-180	233	30	akbank	akbank	PROPN
emaj-180	233	31	va	va	PROPN
emaj-180	234	1	=	=	NOUN
emaj-180	234	2	5.875.763.000	5.875.763.000	NUM
emaj-180	234	3	tl	tl	AUX
emaj-180	234	4	akbank	akbank	VERB
emaj-180	234	5	hc	hc	PROPN
emaj-180	234	6	=	=	PROPN
emaj-180	234	7	1.360.916.000	1.360.916.000	NUM
emaj-180	234	8	tl	tl	PROPN
emaj-180	234	9	akbank	akbank	NOUN
emaj-180	234	10	hce	hce	PROPN
emaj-180	235	1	=	=	PUNCT
emaj-180	235	2	4,31	4,31	PRON
emaj-180	235	3	akbank	akbank	VERB
emaj-180	235	4	sc	sc	PROPN
emaj-180	236	1	=	=	PUNCT
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emaj-180	236	3	tl	tl	PROPN
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emaj-180	236	6	=	=	PUNCT
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emaj-180	237	2	akbank	akbank	PROPN
emaj-180	237	3	ce	ce	PROPN
emaj-180	238	1	=	=	PUNCT
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emaj-180	238	3	tl	tl	PROPN
emaj-180	239	1	+	+	CCONJ
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emaj-180	239	3	tl	tl	PROPN
emaj-180	239	4	=	=	SYM
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emaj-180	239	6	tl	tl	PROPN
emaj-180	239	7	akbank	akbank	PROPN
emaj-180	239	8	cee	cee	PROPN
emaj-180	239	9	=	=	PROPN
emaj-180	239	10	0,06	0,06	PROPN
emaj-180	239	11	akbank	akbank	VERB
emaj-180	239	12	vaic	vaic	ADV
emaj-180	239	13	=	=	SYM
emaj-180	239	14	5,13	5,13	NUM
emaj-180	239	15	albaraka	albaraka	ADV
emaj-180	239	16	bank	bank	PROPN
emaj-180	239	17	va	va	PROPN
emaj-180	240	1	=	=	PUNCT
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emaj-180	240	3	tl	tl	PROPN
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emaj-180	240	5	bank	bank	NOUN
emaj-180	240	6	hc	hc	X
emaj-180	240	7	=	=	PROPN
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emaj-180	240	9	tl	tl	PROPN
emaj-180	240	10	albaraka	albaraka	ADV
emaj-180	240	11	bank	bank	NOUN
emaj-180	240	12	hce	hce	PROPN
emaj-180	240	13	=	=	PROPN
emaj-180	241	1	1,42	1,42	NUM
emaj-180	241	2	albaraka	albaraka	ADV
emaj-180	241	3	bank	bank	NOUN
emaj-180	241	4	sc	sc	PROPN
emaj-180	242	1	=	=	SYM
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emaj-180	242	3	tl	tl	PROPN
emaj-180	242	4	albaraka	albaraka	ADV
emaj-180	242	5	bank	bank	NOUN
emaj-180	242	6	sce	sce	PROPN
emaj-180	242	7	=	=	PUNCT
emaj-180	242	8	0,30	0,30	PROPN
emaj-180	243	1	albaraka	albaraka	ADV
emaj-180	243	2	bank	bank	NOUN
emaj-180	243	3	ce	ce	PROPN
emaj-180	243	4	=	=	PROPN
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emaj-180	244	2	tl	tl	PROPN
emaj-180	244	3	+	+	CCONJ
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emaj-180	244	5	tl	tl	PROPN
emaj-180	244	6	=	=	PUNCT
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emaj-180	244	8	tl	tl	PROPN
emaj-180	244	9	albaraka	albaraka	ADV
emaj-180	244	10	bank	bank	PROPN
emaj-180	244	11	cee	cee	PROPN
emaj-180	244	12	=	=	PUNCT
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emaj-180	244	14	albaraka	albaraka	PRON
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emaj-180	244	16	vaic	vaic	ADV
emaj-180	244	17	=	=	SYM
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emaj-180	244	20	va	va	PROPN
emaj-180	244	21	=	=	NOUN
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emaj-180	244	23	tl	tl	PROPN
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emaj-180	244	25	hc	hc	NOUN
emaj-180	244	26	=	=	PROPN
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emaj-180	244	28	tl	tl	PROPN
emaj-180	244	29	denizbank	denizbank	PROPN
emaj-180	244	30	hce	hce	PROPN
emaj-180	244	31	=	=	SYM
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emaj-180	244	33	denizbank	denizbank	PROPN
emaj-180	244	34	sc	sc	PROPN
emaj-180	244	35	=	=	SYM
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emaj-180	244	37	tl	tl	PROPN
emaj-180	244	38	denizbank	denizbank	VERB
emaj-180	244	39	sce	sce	PROPN
emaj-180	244	40	=	=	PUNCT
emaj-180	244	41	0,60	0,60	PROPN
emaj-180	244	42	denizbank	denizbank	PROPN
emaj-180	244	43	ce	ce	PROPN
emaj-180	245	1	=	=	SYM
emaj-180	245	2	407.461.000	407.461.000	NUM
emaj-180	245	3	tl	tl	PROPN
emaj-180	245	4	+	+	NUM
emaj-180	245	5	28.112.873.000	28.112.873.000	NUM
emaj-180	245	6	tl	tl	X
emaj-180	245	7	=	=	SYM
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emaj-180	245	9	tl	tl	PROPN
emaj-180	245	10	denizbank	denizbank	PROPN
emaj-180	245	11	cee	cee	PROPN
emaj-180	245	12	=	=	PROPN
emaj-180	245	13	0,08	0,08	PROPN
emaj-180	245	14	denizbank	denizbank	NOUN
emaj-180	245	15	vaic	vaic	ADV
emaj-180	245	16	=	=	SYM
emaj-180	245	17	3,19	3,19	NUM
emaj-180	245	18	finansbank	finansbank	ADJ
emaj-180	245	19	(	(	PUNCT
emaj-180	245	20	qnb	qnb	NOUN
emaj-180	245	21	)	)	PUNCT
emaj-180	245	22	va	va	NOUN
emaj-180	245	23	=	=	NOUN
emaj-180	245	24	2.153.686.000	2.153.686.000	NUM
emaj-180	245	25	tl	tl	PROPN
emaj-180	245	26	finansbank	finansbank	ADV
emaj-180	245	27	(	(	PUNCT
emaj-180	245	28	qnb	qnb	NOUN
emaj-180	245	29	)	)	PUNCT
emaj-180	245	30	hc	hc	PROPN
emaj-180	245	31	=	=	SYM
emaj-180	245	32	920.813.000	920.813.000	NUM
emaj-180	245	33	tl	tl	PROPN
emaj-180	245	34	finansbank	finansbank	ADV
emaj-180	245	35	(	(	PUNCT
emaj-180	245	36	qnb	qnb	NOUN
emaj-180	245	37	)	)	PUNCT
emaj-180	245	38	hce	hce	PROPN
emaj-180	246	1	=	=	SYM
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emaj-180	246	3	finansbank	finansbank	ADJ
emaj-180	246	4	(	(	PUNCT
emaj-180	246	5	qnb	qnb	NOUN
emaj-180	246	6	)	)	PUNCT
emaj-180	246	7	sc	sc	PROPN
emaj-180	246	8	=	=	NUM
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emaj-180	246	10	tl	tl	PROPN
emaj-180	246	11	finansbank	finansbank	ADV
emaj-180	246	12	(	(	PUNCT
emaj-180	246	13	qnb	qnb	NOUN
emaj-180	246	14	)	)	PUNCT
emaj-180	246	15	sce	sce	NOUN
emaj-180	246	16	=	=	PUNCT
emaj-180	247	1	0,57	0,57	NOUN
emaj-180	247	2	finansbank	finansbank	ADJ
emaj-180	247	3	(	(	PUNCT
emaj-180	247	4	qnb	qnb	NOUN
emaj-180	247	5	)	)	PUNCT
emaj-180	247	6	ce	ce	PROPN
emaj-180	248	1	=	=	PUNCT
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emaj-180	248	3	tl	tl	PROPN
emaj-180	249	1	+	+	CCONJ
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emaj-180	249	3	tl	tl	NUM
emaj-180	249	4	=	=	SYM
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emaj-180	249	6	tl	tl	PROPN
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emaj-180	249	8	(	(	PUNCT
emaj-180	249	9	qnb	qnb	NOUN
emaj-180	249	10	)	)	PUNCT
emaj-180	249	11	cee	cee	PROPN
emaj-180	249	12	=	=	PUNCT
emaj-180	249	13	0,07	0,07	PROPN
emaj-180	249	14	finansbank	finansbank	ADJ
emaj-180	249	15	(	(	PUNCT
emaj-180	249	16	qnb	qnb	NOUN
emaj-180	249	17	)	)	PUNCT
emaj-180	249	18	vaic	vaic	ADV
emaj-180	249	19	=	=	SYM
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emaj-180	249	21	garanti	garanti	X
emaj-180	249	22	bank	bank	PROPN
emaj-180	249	23	va	va	PROPN
emaj-180	249	24	=	=	PROPN
emaj-180	249	25	6.649.118.000	6.649.118.000	NUM
emaj-180	250	1	tl	tl	PROPN
emaj-180	250	2	garanti	garanti	PROPN
emaj-180	250	3	bank	bank	PROPN
emaj-180	250	4	hc	hc	PROPN
emaj-180	250	5	=	=	PROPN
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emaj-180	250	7	tl	tl	PROPN
emaj-180	250	8	garanti	garanti	PROPN
emaj-180	250	9	bank	bank	PROPN
emaj-180	250	10	hce	hce	PROPN
emaj-180	250	11	=	=	PUNCT
emaj-180	250	12	3,31	3,31	PROPN
emaj-180	250	13	garanti	garanti	PROPN
emaj-180	250	14	bank	bank	PROPN
emaj-180	250	15	sc	sc	PROPN
emaj-180	250	16	=	=	SYM
emaj-180	250	17	4.644.851.000	4.644.851.000	PROPN
emaj-180	250	18	tl	tl	PROPN
emaj-180	250	19	garanti	garanti	PROPN
emaj-180	250	20	bank	bank	PROPN
emaj-180	250	21	sce	sce	PROPN
emaj-180	250	22	=	=	PUNCT
emaj-180	250	23	0,69	0,69	X
emaj-180	251	1	garanti	garanti	PROPN
emaj-180	251	2	bank	bank	PROPN
emaj-180	251	3	ce	ce	PROPN
emaj-180	251	4	=	=	PROPN
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emaj-180	251	6	tl	tl	PROPN
emaj-180	252	1	+	+	NUM
emaj-180	252	2	69.699.000	69.699.000	NUM
emaj-180	252	3	tl	tl	NOUN
emaj-180	252	4	=	=	SYM
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emaj-180	252	6	tl	tl	PROPN
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emaj-180	252	8	9	9	NUM
emaj-180	252	9	no	no	DET
emaj-180	252	10	1	1	NUM
emaj-180	252	11	(	(	PUNCT
emaj-180	252	12	2019	2019	NUM
emaj-180	252	13	)	)	PUNCT
emaj-180	252	14	|	|	ADV
emaj-180	252	15	issn	issn	VERB
emaj-180	252	16	2158	2158	NUM
emaj-180	252	17	-	-	SYM
emaj-180	252	18	8708	8708	NUM
emaj-180	252	19	(	(	PUNCT
emaj-180	252	20	online	online	NOUN
emaj-180	252	21	)	)	PUNCT
emaj-180	252	22	|	|	ADV
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emaj-180	252	25	/	/	SYM
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emaj-180	252	27	|	|	ADV
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emaj-180	252	29	measuring	measure	VERB
emaj-180	252	30	intellectual	intellectual	ADJ
emaj-180	252	31	capital	capital	NOUN
emaj-180	252	32	of	of	ADP
emaj-180	252	33	turkish	turkish	ADJ
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emaj-180	252	37	borsa	borsa	PROPN
emaj-180	252	38	istanbul	istanbul	PROPN
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emaj-180	252	41	(	(	PUNCT
emaj-180	252	42	bist	bist	PROPN
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emaj-180	252	44	)	)	PUNCT
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emaj-180	252	51	value	value	NOUN
emaj-180	252	52	method	method	NOUN
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emaj-180	252	54	value	value	NOUN
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emaj-180	252	58	(	(	PUNCT
emaj-180	252	59	vaic	vaic	ADJ
emaj-180	252	60	)	)	PUNCT
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emaj-180	252	63	|108|	|108|	ADJ
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emaj-180	252	66	journal	journal	PROPN
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emaj-180	252	68	bank	bank	PROPN
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emaj-180	252	70	=	=	PROPN
emaj-180	252	71	0,09	0,09	X
emaj-180	252	72	garanti	garanti	PROPN
emaj-180	252	73	bank	bank	PROPN
emaj-180	252	74	vaic	vaic	ADV
emaj-180	252	75	=	=	SYM
emaj-180	252	76	4,09	4,09	NUM
emaj-180	252	77	halkbank	halkbank	PROPN
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emaj-180	252	79	=	=	NOUN
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emaj-180	253	1	tl	tl	PROPN
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emaj-180	253	3	hc	hc	PROPN
emaj-180	253	4	=	=	PROPN
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emaj-180	253	6	tl	tl	PROPN
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emaj-180	253	8	hce	hce	PROPN
emaj-180	253	9	=	=	PROPN
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emaj-180	254	2	halkbank	halkbank	NOUN
emaj-180	254	3	sc	sc	PROPN
emaj-180	254	4	=	=	NOUN
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emaj-180	254	6	tl	tl	PROPN
emaj-180	254	7	halkbank	halkbank	PROPN
emaj-180	254	8	sce	sce	PROPN
emaj-180	254	9	=	=	PUNCT
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emaj-180	254	13	=	=	PUNCT
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emaj-180	254	15	tl	tl	PROPN
emaj-180	254	16	+	+	CCONJ
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emaj-180	254	18	tl	tl	PROPN
emaj-180	254	19	=	=	SYM
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emaj-180	254	21	tl	tl	PROPN
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emaj-180	254	24	=	=	PROPN
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emaj-180	254	28	=	=	SYM
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emaj-180	254	36	tl	tl	PROPN
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emaj-180	254	41	=	=	PROPN
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emaj-180	254	43	tl	tl	PROPN
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emaj-180	254	46	bank	bank	PROPN
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emaj-180	254	48	=	=	PROPN
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emaj-180	254	50	icbc	icbc	PROPN
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emaj-180	254	53	sc	sc	PROPN
emaj-180	255	1	=	=	NOUN
emaj-180	255	2	48.198.000	48.198.000	NUM
emaj-180	255	3	tl	tl	PROPN
emaj-180	255	4	icbc	icbc	PROPN
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emaj-180	255	7	sce	sce	PROPN
emaj-180	255	8	=	=	SYM
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emaj-180	255	10	icbc	icbc	PROPN
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emaj-180	255	13	ce	ce	PROPN
emaj-180	256	1	=	=	SYM
emaj-180	256	2	26.840.000	26.840.000	NUM
emaj-180	256	3	tl	tl	PROPN
emaj-180	257	1	+	+	CCONJ
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emaj-180	257	3	tl	tl	PROPN
emaj-180	257	4	=	=	SYM
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emaj-180	257	6	tl	tl	PROPN
emaj-180	257	7	icbc	icbc	PROPN
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emaj-180	257	10	cee	cee	PROPN
emaj-180	257	11	=	=	PROPN
emaj-180	257	12	0,03	0,03	PROPN
emaj-180	257	13	icbc	icbc	PROPN
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emaj-180	257	16	vaic	vaic	ADV
emaj-180	257	17	=	=	SYM
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emaj-180	257	19	is	be	AUX
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emaj-180	257	21	(	(	PUNCT
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emaj-180	257	24	)	)	PUNCT
emaj-180	257	25	va	va	PROPN
emaj-180	258	1	=	=	NOUN
emaj-180	258	2	6.614.406.000	6.614.406.000	NUM
emaj-180	258	3	tl	tl	PROPN
emaj-180	258	4	is	be	AUX
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emaj-180	258	6	(	(	PUNCT
emaj-180	258	7	i̇ş	i̇ş	PROPN
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emaj-180	258	9	)	)	PUNCT
emaj-180	259	1	hc	hc	PROPN
emaj-180	259	2	=	=	NOUN
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emaj-180	259	4	tl	tl	PROPN
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emaj-180	259	7	(	(	PUNCT
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emaj-180	260	1	=	=	PROPN
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emaj-180	260	4	bank	bank	NOUN
emaj-180	260	5	(	(	PUNCT
emaj-180	260	6	i̇ş	i̇ş	PROPN
emaj-180	260	7	bankası	bankası	ADJ
emaj-180	260	8	)	)	PUNCT
emaj-180	260	9	sc	sc	PROPN
emaj-180	261	1	=	=	NOUN
emaj-180	261	2	4.103.251.000	4.103.251.000	NUM
emaj-180	261	3	tl	tl	PROPN
emaj-180	261	4	is	be	AUX
emaj-180	261	5	bank	bank	NOUN
emaj-180	261	6	(	(	PUNCT
emaj-180	261	7	i̇ş	i̇ş	PROPN
emaj-180	261	8	bankası	bankası	NOUN
emaj-180	261	9	)	)	PUNCT
emaj-180	261	10	sce	sce	NOUN
emaj-180	262	1	=	=	PUNCT
emaj-180	262	2	0,2	0,2	NUM
emaj-180	262	3	is	be	AUX
emaj-180	262	4	bank	bank	NOUN
emaj-180	262	5	(	(	PUNCT
emaj-180	262	6	i̇ş	i̇ş	PROPN
emaj-180	262	7	bankası	bankası	NOUN
emaj-180	262	8	)	)	PUNCT
emaj-180	262	9	ce	ce	PROPN
emaj-180	263	1	=	=	PUNCT
emaj-180	263	2	4.458.746.000	4.458.746.000	NUM
emaj-180	264	1	tl	tl	PROPN
emaj-180	264	2	+	+	CCONJ
emaj-180	264	3	87.014.214.000	87.014.214.000	NUM
emaj-180	264	4	tl=	tl=	NOUN
emaj-180	264	5	91.472.960.000	91.472.960.000	NUM
emaj-180	264	6	tl	tl	PROPN
emaj-180	264	7	is	be	AUX
emaj-180	264	8	bank	bank	NOUN
emaj-180	264	9	(	(	PUNCT
emaj-180	264	10	i̇ş	i̇ş	PROPN
emaj-180	264	11	bankası	bankası	ADJ
emaj-180	264	12	)	)	PUNCT
emaj-180	264	13	cee	cee	PROPN
emaj-180	264	14	=	=	PUNCT
emaj-180	264	15	0,07	0,07	PROPN
emaj-180	264	16	is	be	AUX
emaj-180	264	17	bank	bank	NOUN
emaj-180	264	18	(	(	PUNCT
emaj-180	264	19	i̇ş	i̇ş	PROPN
emaj-180	264	20	bankası	bankası	NOUN
emaj-180	264	21	)	)	PUNCT
emaj-180	264	22	vaic	vaic	ADV
emaj-180	264	23	=	=	SYM
emaj-180	264	24	2,9	2,9	NUM
emaj-180	264	25	sekerbank	sekerbank	PROPN
emaj-180	264	26	va	va	X
emaj-180	264	27	=	=	NOUN
emaj-180	265	1	365.888.000	365.888.000	NUM
emaj-180	266	1	tl	tl	INTJ
emaj-180	266	2	sekerbank	sekerbank	NOUN
emaj-180	266	3	hc	hc	PROPN
emaj-180	266	4	=	=	PROPN
emaj-180	266	5	289.574.000	289.574.000	NUM
emaj-180	266	6	tl	tl	PROPN
emaj-180	266	7	sekerbank	sekerbank	PROPN
emaj-180	266	8	hce	hce	PROPN
emaj-180	266	9	=	=	NOUN
emaj-180	266	10	1,26	1,26	NUM
emaj-180	266	11	sekerbank	sekerbank	PROPN
emaj-180	266	12	sc	sc	PROPN
emaj-180	266	13	=	=	SYM
emaj-180	266	14	76.314.000	76.314.000	NUM
emaj-180	266	15	tl	tl	PROPN
emaj-180	266	16	sekerbank	sekerbank	NOUN
emaj-180	266	17	sce	sce	PROPN
emaj-180	266	18	=	=	PUNCT
emaj-180	266	19	0,2	0,2	NUM
emaj-180	266	20	sekerbank	sekerbank	PROPN
emaj-180	266	21	ce	ce	PROPN
emaj-180	266	22	=	=	PROPN
emaj-180	266	23	1.020.083.000	1.020.083.000	NUM
emaj-180	266	24	tl	tl	PROPN
emaj-180	267	1	+	+	CCONJ
emaj-180	267	2	5.436.703.000	5.436.703.000	NUM
emaj-180	267	3	tl	tl	PROPN
emaj-180	267	4	=	=	PUNCT
emaj-180	267	5	6.456.786.000	6.456.786.000	NUM
emaj-180	267	6	tl	tl	PROPN
emaj-180	267	7	sekerbank	sekerbank	PROPN
emaj-180	267	8	cee	cee	PROPN
emaj-180	267	9	=	=	PROPN
emaj-180	267	10	0,05	0,05	PROPN
emaj-180	267	11	sekerbank	sekerbank	PROPN
emaj-180	267	12	vaic	vaic	ADV
emaj-180	267	13	=	=	SYM
emaj-180	267	14	1,51	1,51	PROPN
emaj-180	267	15	t.	t.	PROPN
emaj-180	267	16	kalkınma	kalkınma	PROPN
emaj-180	267	17	bank	bank	PROPN
emaj-180	267	18	va	va	PROPN
emaj-180	267	19	=	=	PROPN
emaj-180	267	20	149.408.000	149.408.000	NUM
emaj-180	267	21	tl	tl	PROPN
emaj-180	267	22	t.	t.	PROPN
emaj-180	267	23	kalkınma	kalkınma	PROPN
emaj-180	267	24	bank	bank	PROPN
emaj-180	267	25	hc	hc	PROPN
emaj-180	267	26	=	=	PROPN
emaj-180	267	27	44.855.000	44.855.000	NUM
emaj-180	267	28	tl	tl	PROPN
emaj-180	267	29	t.	t.	PROPN
emaj-180	267	30	kalkınma	kalkınma	PROPN
emaj-180	267	31	bank	bank	PROPN
emaj-180	267	32	hce	hce	PROPN
emaj-180	267	33	=	=	PROPN
emaj-180	267	34	3,33	3,33	PROPN
emaj-180	267	35	t.	t.	PROPN
emaj-180	267	36	kalkınma	kalkınma	PROPN
emaj-180	267	37	bank	bank	PROPN
emaj-180	267	38	sc	sc	PROPN
emaj-180	267	39	=	=	PUNCT
emaj-180	267	40	104.553.000	104.553.000	NUM
emaj-180	267	41	tl	tl	PROPN
emaj-180	267	42	t.	t.	PROPN
emaj-180	267	43	kalkınma	kalkınma	PROPN
emaj-180	267	44	bank	bank	PROPN
emaj-180	267	45	sce	sce	PROPN
emaj-180	267	46	=	=	PUNCT
emaj-180	267	47	0,69	0,69	X
emaj-180	268	1	t.	t.	PROPN
emaj-180	268	2	kalkınma	kalkınma	PROPN
emaj-180	268	3	bank	bank	PROPN
emaj-180	268	4	ce	ce	PROPN
emaj-180	268	5	=	=	PROPN
emaj-180	268	6	63.650.000	63.650.000	NUM
emaj-180	268	7	tl	tl	PROPN
emaj-180	268	8	+	+	CCONJ
emaj-180	268	9	1.424.137.000	1.424.137.000	NUM
emaj-180	268	10	tl	tl	PROPN
emaj-180	268	11	t.	t.	PROPN
emaj-180	268	12	kalkınma	kalkınma	PROPN
emaj-180	268	13	bank	bank	PROPN
emaj-180	268	14	cee	cee	PROPN
emaj-180	268	15	=	=	PROPN
emaj-180	268	16	0,10	0,10	PROPN
emaj-180	268	17	t.	t.	PROPN
emaj-180	268	18	kalkınma	kalkınma	PROPN
emaj-180	268	19	bank	bank	PROPN
emaj-180	268	20	vaic	vaic	ADV
emaj-180	268	21	=	=	SYM
emaj-180	268	22	4,12	4,12	NUM
emaj-180	268	23	tskb	tskb	NOUN
emaj-180	268	24	va	va	PROPN
emaj-180	268	25	=	=	NOUN
emaj-180	268	26	513.827.000	513.827.000	NUM
emaj-180	268	27	tl	tl	PROPN
emaj-180	268	28	tskb	tskb	NOUN
emaj-180	268	29	hc	hc	PROPN
emaj-180	268	30	=	=	PROPN
emaj-180	268	31	61.564.000	61.564.000	NUM
emaj-180	268	32	tl	tl	PROPN
emaj-180	268	33	tskb	tskb	NOUN
emaj-180	268	34	hce	hce	PROPN
emaj-180	268	35	=	=	PROPN
emaj-180	268	36	8,34	8,34	PROPN
emaj-180	268	37	tskb	tskb	NOUN
emaj-180	268	38	sc	sc	PROPN
emaj-180	268	39	=	=	SYM
emaj-180	268	40	452.263.000	452.263.000	NUM
emaj-180	268	41	tl	tl	PROPN
emaj-180	268	42	tskb	tskb	NOUN
emaj-180	268	43	sce	sce	PROPN
emaj-180	268	44	=	=	PUNCT
emaj-180	268	45	0,88	0,88	PUNCT
emaj-180	268	46	tskb	tskb	NOUN
emaj-180	268	47	ce	ce	PROPN
emaj-180	268	48	=	=	SYM
emaj-180	268	49	49.914.000	49.914.000	NUM
emaj-180	268	50	tl	tl	PROPN
emaj-180	268	51	+	+	CCONJ
emaj-180	268	52	4.376.780.000	4.376.780.000	NUM
emaj-180	268	53	tl	tl	PROPN
emaj-180	268	54	=	=	SYM
emaj-180	268	55	4.426.694.000	4.426.694.000	NUM
emaj-180	268	56	tl	tl	PROPN
emaj-180	268	57	tskb	tskb	NOUN
emaj-180	268	58	cee	cee	PROPN
emaj-180	268	59	=	=	PROPN
emaj-180	268	60	0,11	0,11	NOUN
emaj-180	268	61	tskb	tskb	NOUN
emaj-180	268	62	vaic	vaic	ADV
emaj-180	268	63	=	=	SYM
emaj-180	268	64	9,33	9,33	PROPN
emaj-180	268	65	vakıfbank	vakıfbank	PROPN
emaj-180	268	66	va	va	PROPN
emaj-180	269	1	=	=	PUNCT
emaj-180	269	2	4.115.511.000	4.115.511.000	NUM
emaj-180	270	1	tl	tl	PROPN
emaj-180	270	2	vakıfbank	vakıfbank	NOUN
emaj-180	270	3	hc	hc	PROPN
emaj-180	270	4	=	=	SYM
emaj-180	270	5	1.293.427.000	1.293.427.000	NUM
emaj-180	270	6	tl	tl	PROPN
emaj-180	270	7	vakıfbank	vakıfbank	PROPN
emaj-180	270	8	hce	hce	PROPN
emaj-180	270	9	=	=	PROPN
emaj-180	271	1	3,18	3,18	NUM
emaj-180	271	2	vakıfbank	vakıfbank	PROPN
emaj-180	271	3	sc	sc	PROPN
emaj-180	271	4	=	=	SYM
emaj-180	271	5	2.822.084.000	2.822.084.000	NUM
emaj-180	271	6	tl	tl	PROPN
emaj-180	271	7	vakıfbank	vakıfbank	ADV
emaj-180	271	8	sce	sce	PROPN
emaj-180	272	1	=	=	PUNCT
emaj-180	272	2	0,68	0,68	PROPN
emaj-180	272	3	vakıfbank	vakıfbank	PROPN
emaj-180	272	4	ce	ce	PROPN
emaj-180	272	5	=	=	PUNCT
emaj-180	272	6	1.380.771.000	1.380.771.000	NUM
emaj-180	272	7	tl	tl	PROPN
emaj-180	272	8	+	+	CCONJ
emaj-180	272	9	47.470.698.011	47.470.698.011	NUM
emaj-180	272	10	tl	tl	PROPN
emaj-180	272	11	=	=	SYM
emaj-180	272	12	48.851.469.011	48.851.469.011	NUM
emaj-180	272	13	tl	tl	PROPN
emaj-180	272	14	vakıfbank	vakıfbank	PROPN
emaj-180	272	15	cee	cee	PROPN
emaj-180	272	16	=	=	PROPN
emaj-180	272	17	0,08	0,08	PROPN
emaj-180	272	18	vakıfbank	vakıfbank	ADV
emaj-180	272	19	vaic	vaic	ADV
emaj-180	272	20	=	=	SYM
emaj-180	272	21	3,94	3,94	NUM
emaj-180	272	22	yapı	yapı	NOUN
emaj-180	272	23	kredi	kredi	PROPN
emaj-180	272	24	bank	bank	PROPN
emaj-180	272	25	va	va	PROPN
emaj-180	272	26	=	=	NOUN
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emaj-180	272	28	tl	tl	PROPN
emaj-180	272	29	yapı	yapı	PROPN
emaj-180	272	30	kredi	kredi	PROPN
emaj-180	272	31	bank	bank	PROPN
emaj-180	272	32	hc	hc	PROPN
emaj-180	272	33	=	=	PROPN
emaj-180	272	34	1.746.075.000	1.746.075.000	NUM
emaj-180	272	35	tl	tl	PROPN
emaj-180	272	36	yapı	yapı	PROPN
emaj-180	272	37	kredi	kredi	PROPN
emaj-180	272	38	bank	bank	PROPN
emaj-180	272	39	hce	hce	PROPN
emaj-180	273	1	=	=	PRON
emaj-180	273	2	1,48	1,48	NUM
emaj-180	273	3	yapı	yapı	PROPN
emaj-180	273	4	kredi	kredi	PROPN
emaj-180	273	5	bank	bank	PROPN
emaj-180	273	6	sc	sc	PROPN
emaj-180	273	7	=	=	NOUN
emaj-180	273	8	841.368.000	841.368.000	NUM
emaj-180	273	9	tl	tl	PROPN
emaj-180	273	10	yapı	yapı	PROPN
emaj-180	273	11	kredi	kredi	PROPN
emaj-180	273	12	bank	bank	PROPN
emaj-180	273	13	sce	sce	PROPN
emaj-180	273	14	=	=	PUNCT
emaj-180	273	15	0,32	0,32	X
emaj-180	274	1	yapı	yapı	PROPN
emaj-180	274	2	kredi	kredi	PROPN
emaj-180	274	3	bank	bank	PROPN
emaj-180	274	4	ce	ce	PROPN
emaj-180	274	5	=	=	PROPN
emaj-180	274	6	2.582.219.000	2.582.219.000	NUM
emaj-180	274	7	tl	tl	PROPN
emaj-180	274	8	+	+	NUM
emaj-180	274	9	61.214.100.000	61.214.100.000	NUM
emaj-180	274	10	tl	tl	PROPN
emaj-180	274	11	=	=	SYM
emaj-180	274	12	63.796.319.000	63.796.319.000	NUM
emaj-180	274	13	tl	tl	PROPN
emaj-180	274	14	yapı	yapı	PROPN
emaj-180	274	15	kredi	kredi	PROPN
emaj-180	274	16	bank	bank	PROPN
emaj-180	274	17	cee	cee	PROPN
emaj-180	274	18	=	=	PROPN
emaj-180	275	1	0,04	0,04	NUM
emaj-180	275	2	yapı	yapı	PROPN
emaj-180	275	3	kredi	kredi	PROPN
emaj-180	275	4	bank	bank	PROPN
emaj-180	275	5	vaic	vaic	ADV
emaj-180	275	6	=	=	SYM
emaj-180	276	1	1,84	1,84	NUM
emaj-180	276	2	the	the	DET
emaj-180	276	3	consecutive	consecutive	ADJ
emaj-180	276	4	ranking	ranking	NOUN
emaj-180	276	5	of	of	ADP
emaj-180	276	6	turkish	turkish	ADJ
emaj-180	276	7	banks	bank	NOUN
emaj-180	276	8	listed	list	VERB
emaj-180	276	9	on	on	ADP
emaj-180	276	10	borsa	borsa	PROPN
emaj-180	276	11	istanbul	istanbul	PROPN
emaj-180	276	12	banking	banking	PROPN
emaj-180	276	13	index	index	NOUN
emaj-180	276	14	(	(	PUNCT
emaj-180	276	15	bist	bist	PROPN
emaj-180	276	16	xbank	xbank	PROPN
emaj-180	276	17	)	)	PUNCT
emaj-180	276	18	according	accord	VERB
emaj-180	276	19	to	to	ADP
emaj-180	276	20	their	their	PRON
emaj-180	276	21	vaic	vaic	NOUN
emaj-180	276	22	is	be	AUX
emaj-180	276	23	listed	list	VERB
emaj-180	276	24	below	below	ADP
emaj-180	276	25	:	:	PUNCT
emaj-180	276	26	table	table	NOUN
emaj-180	276	27	3	3	NUM
emaj-180	276	28	:	:	PUNCT
emaj-180	276	29	ranking	ranking	NOUN
emaj-180	276	30	of	of	ADP
emaj-180	276	31	turkish	turkish	ADJ
emaj-180	276	32	banks	bank	NOUN
emaj-180	276	33	listed	list	VERB
emaj-180	276	34	on	on	ADP
emaj-180	276	35	borsa	borsa	PROPN
emaj-180	276	36	istanbul	istanbul	PROPN
emaj-180	276	37	banking	banking	PROPN
emaj-180	276	38	index	index	NOUN
emaj-180	276	39	(	(	PUNCT
emaj-180	276	40	bist	bist	PROPN
emaj-180	276	41	xbank	xbank	PROPN
emaj-180	276	42	)	)	PUNCT
emaj-180	276	43	based	base	VERB
emaj-180	276	44	on	on	ADP
emaj-180	276	45	their	their	PRON
emaj-180	276	46	vaic	vaic	ADV
emaj-180	276	47	ranking	ranking	ADJ
emaj-180	276	48	bank	bank	NOUN
emaj-180	276	49	name	name	NOUN
emaj-180	276	50	vaic	vaic	ADV
emaj-180	276	51	1	1	NUM
emaj-180	276	52	tskb	tskb	NOUN
emaj-180	276	53	9,33	9,33	NUM
emaj-180	276	54	2	2	NUM
emaj-180	276	55	akbank	akbank	NOUN
emaj-180	276	56	5,13	5,13	NUM
emaj-180	276	57	3	3	NUM
emaj-180	276	58	t.	t.	PROPN
emaj-180	276	59	kalkınma	kalkınma	PROPN
emaj-180	276	60	bank	bank	PROPN
emaj-180	276	61	4,12	4,12	ADJ
emaj-180	276	62	4	4	NUM
emaj-180	276	63	garanti	garanti	PROPN
emaj-180	276	64	bank	bank	PROPN
emaj-180	276	65	4,09	4,09	NUM
emaj-180	276	66	5	5	NUM
emaj-180	276	67	vakıfbank	vakıfbank	NOUN
emaj-180	276	68	3,94	3,94	NUM
emaj-180	276	69	6	6	NUM
emaj-180	276	70	halkbank	halkbank	NOUN
emaj-180	276	71	3,78	3,78	NUM
emaj-180	276	72	7	7	NUM
emaj-180	276	73	denizbank	denizbank	NOUN
emaj-180	276	74	3,19	3,19	NUM
emaj-180	276	75	8	8	NUM
emaj-180	276	76	finansbank	finansbank	ADJ
emaj-180	276	77	2,97	2,97	NUM
emaj-180	276	78	9	9	NUM
emaj-180	276	79	is	be	AUX
emaj-180	276	80	bank	bank	NOUN
emaj-180	276	81	(	(	PUNCT
emaj-180	276	82	i̇ş	i̇ş	PROPN
emaj-180	276	83	bankası	bankası	NOUN
emaj-180	276	84	)	)	PUNCT
emaj-180	276	85	2,90	2,90	NUM
emaj-180	276	86	10	10	NUM
emaj-180	276	87	icbc	icbc	PROPN
emaj-180	276	88	turkey	turkey	PROPN
emaj-180	276	89	bank	bank	PROPN
emaj-180	276	90	1,96	1,96	NUM
emaj-180	276	91	11	11	NUM
emaj-180	276	92	yapı	yapı	NOUN
emaj-180	276	93	kredi	kredi	PROPN
emaj-180	276	94	bank	bank	PROPN
emaj-180	276	95	1,84	1,84	NUM
emaj-180	276	96	12	12	NUM
emaj-180	276	97	albaraka	albaraka	ADV
emaj-180	276	98	bank	bank	NOUN
emaj-180	276	99	1,77	1,77	NUM
emaj-180	276	100	13	13	NUM
emaj-180	276	101	sekerbank	sekerbank	PROPN
emaj-180	276	102	1,51	1,51	NUM
emaj-180	276	103	resource	resource	NOUN
emaj-180	276	104	:	:	PUNCT
emaj-180	276	105	table	table	NOUN
emaj-180	276	106	composed	compose	VERB
emaj-180	276	107	by	by	ADP
emaj-180	276	108	authors	author	NOUN
emaj-180	276	109	based	base	VERB
emaj-180	276	110	on	on	ADP
emaj-180	276	111	the	the	DET
emaj-180	276	112	vaic	vaic	ADJ
emaj-180	276	113	values	value	NOUN
emaj-180	276	114	of	of	ADP
emaj-180	276	115	turkish	turkish	ADJ
emaj-180	276	116	banks	bank	NOUN
emaj-180	276	117	listed	list	VERB
emaj-180	276	118	on	on	ADP
emaj-180	276	119	borsa	borsa	PROPN
emaj-180	276	120	istanbul	istanbul	PROPN
emaj-180	276	121	banking	banking	PROPN
emaj-180	276	122	index	index	NOUN
emaj-180	276	123	(	(	PUNCT
emaj-180	276	124	bist	bist	PROPN
emaj-180	276	125	xbank	xbank	PROPN
emaj-180	276	126	)	)	PUNCT
emaj-180	276	127	,	,	PUNCT
emaj-180	276	128	tskb	tskb	NOUN
emaj-180	276	129	ranks	rank	VERB
emaj-180	276	130	1st	1st	NOUN
emaj-180	276	131	with	with	ADP
emaj-180	276	132	the	the	DET
emaj-180	276	133	highest	high	ADJ
emaj-180	276	134	score	score	NOUN
emaj-180	276	135	of	of	ADP
emaj-180	276	136	9,33	9,33	PRON
emaj-180	276	137	.	.	PUNCT
emaj-180	277	1	akbank	akbank	PROPN
emaj-180	277	2	follows	follow	VERB
emaj-180	277	3	as	as	ADP
emaj-180	277	4	2nd	2nd	ADJ
emaj-180	277	5	with	with	ADP
emaj-180	277	6	a	a	DET
emaj-180	277	7	vaic	vaic	NOUN
emaj-180	277	8	of	of	ADP
emaj-180	277	9	5,13	5,13	NUM
emaj-180	277	10	.	.	PUNCT
emaj-180	278	1	t.	t.	PROPN
emaj-180	278	2	kalkınma	kalkınma	PROPN
emaj-180	278	3	bank	bank	PROPN
emaj-180	278	4	ranks	rank	VERB
emaj-180	278	5	3rd	3rd	ADV
emaj-180	278	6	with	with	ADP
emaj-180	278	7	4,12	4,12	NUM
emaj-180	278	8	,	,	PUNCT
emaj-180	278	9	garanti	garanti	X
emaj-180	278	10	banks	bank	NOUN
emaj-180	278	11	ranks	rank	VERB
emaj-180	278	12	4th	4th	ADJ
emaj-180	278	13	with	with	ADP
emaj-180	278	14	4,09	4,09	NUM
emaj-180	278	15	,	,	PUNCT
emaj-180	278	16	vakıfbank	vakıfbank	NOUN
emaj-180	278	17	ranks	rank	VERB
emaj-180	278	18	5th	5th	ADV
emaj-180	278	19	with	with	ADP
emaj-180	278	20	3,94	3,94	NUM
emaj-180	278	21	,	,	PUNCT
emaj-180	278	22	halkbank	halkbank	NOUN
emaj-180	278	23	ranks	rank	VERB
emaj-180	278	24	6th	6th	NOUN
emaj-180	278	25	with	with	ADP
emaj-180	278	26	3,78	3,78	PROPN
emaj-180	278	27	,	,	PUNCT
emaj-180	278	28	denizbank	denizbank	PROPN
emaj-180	278	29	ranks	rank	VERB
emaj-180	278	30	7th	7th	ADJ
emaj-180	278	31	with	with	ADP
emaj-180	278	32	3,19	3,19	NUM
emaj-180	278	33	,	,	PUNCT
emaj-180	278	34	finansbank	finansbank	ADV
emaj-180	278	35	ranks	rank	NOUN
emaj-180	278	36	8th	8th	ADV
emaj-180	278	37	with	with	ADP
emaj-180	278	38	2,97	2,97	NUM
emaj-180	278	39	,	,	PUNCT
emaj-180	278	40	is	be	AUX
emaj-180	278	41	bank	bank	NOUN
emaj-180	278	42	(	(	PUNCT
emaj-180	278	43	i̇ş	i̇ş	PROPN
emaj-180	278	44	bankası	bankası	NOUN
emaj-180	278	45	)	)	PUNCT
emaj-180	278	46	ranks	rank	VERB
emaj-180	278	47	9th	9th	NOUN
emaj-180	278	48	with	with	ADP
emaj-180	278	49	2,90	2,90	NUM
emaj-180	278	50	,	,	PUNCT
emaj-180	278	51	icbc	icbc	PROPN
emaj-180	278	52	turkey	turkey	PROPN
emaj-180	278	53	bank	bank	PROPN
emaj-180	278	54	ranks	rank	VERB
emaj-180	278	55	10th	10th	ADJ
emaj-180	278	56	with	with	ADP
emaj-180	278	57	1,96	1,96	NUM
emaj-180	278	58	,	,	PUNCT
emaj-180	278	59	yapı	yapı	PROPN
emaj-180	278	60	kredi	kredi	PROPN
emaj-180	278	61	bank	bank	PROPN
emaj-180	278	62	ranks	rank	VERB
emaj-180	278	63	11th	11th	ADV
emaj-180	278	64	with	with	ADP
emaj-180	278	65	1,84	1,84	NUM
emaj-180	278	66	,	,	PUNCT
emaj-180	278	67	albaraka	albaraka	DET
emaj-180	278	68	bank	bank	NOUN
emaj-180	278	69	ranks	rank	VERB
emaj-180	278	70	12th	12th	ADV
emaj-180	278	71	with	with	ADP
emaj-180	278	72	1,77	1,77	NUM
emaj-180	278	73	and	and	CCONJ
emaj-180	278	74	sekerbank	sekerbank	PROPN
emaj-180	278	75	ranks	rank	VERB
emaj-180	278	76	the	the	DET
emaj-180	278	77	last	last	ADJ
emaj-180	278	78	(	(	PUNCT
emaj-180	278	79	13th	13th	NOUN
emaj-180	278	80	)	)	PUNCT
emaj-180	278	81	with	with	ADP
emaj-180	278	82	1,51	1,51	NUM
emaj-180	278	83	.	.	PUNCT
emaj-180	279	1	mv	mv	PROPN
emaj-180	279	2	/	/	SYM
emaj-180	279	3	bv	bv	PROPN
emaj-180	279	4	ratios	ratio	NOUN
emaj-180	279	5	and	and	CCONJ
emaj-180	279	6	vaic	vaic	ADJ
emaj-180	279	7	values	value	NOUN
emaj-180	279	8	of	of	ADP
emaj-180	279	9	turkish	turkish	ADJ
emaj-180	279	10	banks	bank	NOUN
emaj-180	279	11	listed	list	VERB
emaj-180	279	12	on	on	ADP
emaj-180	279	13	borsa	borsa	PROPN
emaj-180	279	14	istanbul	istanbul	PROPN
emaj-180	279	15	banking	banking	PROPN
emaj-180	279	16	index	index	NOUN
emaj-180	279	17	(	(	PUNCT
emaj-180	279	18	bist	bist	PROPN
emaj-180	279	19	xbank	xbank	PROPN
emaj-180	279	20	)	)	PUNCT
emaj-180	279	21	are	be	AUX
emaj-180	279	22	compared	compare	VERB
emaj-180	279	23	below	below	ADP
emaj-180	279	24	with	with	ADP
emaj-180	279	25	the	the	DET
emaj-180	279	26	following	follow	VERB
emaj-180	279	27	table	table	NOUN
emaj-180	279	28	by	by	ADP
emaj-180	279	29	indicating	indicate	VERB
emaj-180	279	30	the	the	DET
emaj-180	279	31	institutions‟	institutions‟	PROPN
emaj-180	279	32	rankings	ranking	NOUN
emaj-180	279	33	:	:	PUNCT
emaj-180	279	34	volume	volume	NOUN
emaj-180	279	35	9	9	NUM
emaj-180	279	36	no	no	DET
emaj-180	279	37	1	1	NUM
emaj-180	279	38	(	(	PUNCT
emaj-180	279	39	2019	2019	NUM
emaj-180	279	40	)	)	PUNCT
emaj-180	279	41	|	|	ADV
emaj-180	279	42	issn	issn	VERB
emaj-180	279	43	2158	2158	NUM
emaj-180	279	44	-	-	SYM
emaj-180	279	45	8708	8708	NUM
emaj-180	279	46	(	(	PUNCT
emaj-180	279	47	online	online	NOUN
emaj-180	279	48	)	)	PUNCT
emaj-180	279	49	|	|	ADV
emaj-180	279	50	doi	doi	X
emaj-180	279	51	10.5195	10.5195	NUM
emaj-180	279	52	/	/	SYM
emaj-180	279	53	emaj.2019.180	emaj.2019.180	PROPN
emaj-180	280	1	|	|	ADV
emaj-180	280	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-180	280	3	mehmet	mehmet	PROPN
emaj-180	280	4	lütfi	lütfi	PROPN
emaj-180	280	5	arslan	arslan	PROPN
emaj-180	280	6	,	,	PUNCT
emaj-180	280	7	cevdet	cevdet	NOUN
emaj-180	280	8	kızıl	kızıl	NOUN
emaj-180	280	9	emerging	emerge	VERB
emaj-180	280	10	markets	market	NOUN
emaj-180	280	11	journal	journal	NOUN
emaj-180	281	1	|	|	ADV
emaj-180	281	2	p	p	NOUN
emaj-180	281	3	a	a	DET
emaj-180	281	4	g	g	NOUN
emaj-180	281	5	e	e	NOUN
emaj-180	281	6	|109	|109	NOUN
emaj-180	281	7	table	table	NOUN
emaj-180	281	8	4	4	NUM
emaj-180	281	9	:	:	PUNCT
emaj-180	281	10	mv	mv	PROPN
emaj-180	281	11	/	/	SYM
emaj-180	281	12	bv	bv	PROPN
emaj-180	281	13	ratios	ratio	NOUN
emaj-180	281	14	,	,	PUNCT
emaj-180	281	15	vaic	vaic	ADV
emaj-180	281	16	,	,	PUNCT
emaj-180	281	17	mv	mv	PROPN
emaj-180	281	18	/	/	SYM
emaj-180	281	19	bv	bv	PROPN
emaj-180	281	20	ratio	ratio	NOUN
emaj-180	281	21	ranks	rank	VERB
emaj-180	281	22	and	and	CCONJ
emaj-180	281	23	vaic	vaic	ADJ
emaj-180	281	24	ranks	rank	NOUN
emaj-180	281	25	of	of	ADP
emaj-180	281	26	turkish	turkish	ADJ
emaj-180	281	27	banks	bank	NOUN
emaj-180	281	28	listed	list	VERB
emaj-180	281	29	on	on	ADP
emaj-180	281	30	borsa	borsa	PROPN
emaj-180	281	31	istanbul	istanbul	PROPN
emaj-180	281	32	banking	banking	PROPN
emaj-180	281	33	index	index	NOUN
emaj-180	281	34	(	(	PUNCT
emaj-180	281	35	bist	bist	PROPN
emaj-180	281	36	xbank	xbank	PROPN
emaj-180	281	37	)	)	PUNCT
emaj-180	281	38	bank	bank	NOUN
emaj-180	281	39	name	name	NOUN
emaj-180	281	40	mv	mv	PROPN
emaj-180	281	41	/	/	SYM
emaj-180	281	42	bv	bv	PROPN
emaj-180	281	43	ratio	ratio	PROPN
emaj-180	281	44	vaic	vaic	ADV
emaj-180	281	45	mv	mv	PROPN
emaj-180	281	46	/	/	SYM
emaj-180	281	47	bv	bv	PROPN
emaj-180	281	48	ratio	ratio	PROPN
emaj-180	281	49	rank	rank	PROPN
emaj-180	281	50	vaic	vaic	ADV
emaj-180	281	51	rank	rank	PROPN
emaj-180	281	52	akbank	akbank	PROPN
emaj-180	282	1	1,14	1,14	NUM
emaj-180	282	2	5,13	5,13	NUM
emaj-180	282	3	7	7	NUM
emaj-180	282	4	2	2	NUM
emaj-180	282	5	albaraka	albaraka	DET
emaj-180	282	6	bank	bank	NOUN
emaj-180	282	7	0,60	0,60	PRON
emaj-180	283	1	1,77	1,77	NUM
emaj-180	283	2	12	12	NUM
emaj-180	283	3	12	12	NUM
emaj-180	283	4	denizbank	denizbank	NOUN
emaj-180	283	5	1,15	1,15	NUM
emaj-180	283	6	3,19	3,19	NUM
emaj-180	283	7	5	5	NUM
emaj-180	283	8	7	7	NUM
emaj-180	283	9	finansbank	finansbank	ADJ
emaj-180	283	10	(	(	PUNCT
emaj-180	283	11	qnb	qnb	NOUN
emaj-180	283	12	)	)	PUNCT
emaj-180	283	13	1,95	1,95	NUM
emaj-180	283	14	2,97	2,97	NUM
emaj-180	283	15	3	3	NUM
emaj-180	283	16	8	8	NUM
emaj-180	283	17	garanti	garanti	PROPN
emaj-180	283	18	bank	bank	PROPN
emaj-180	283	19	1,31	1,31	NUM
emaj-180	283	20	4,09	4,09	NUM
emaj-180	283	21	4	4	NUM
emaj-180	283	22	4	4	NUM
emaj-180	283	23	halkbank	halkbank	NOUN
emaj-180	283	24	0,54	0,54	NUM
emaj-180	284	1	3,78	3,78	NUM
emaj-180	284	2	13	13	NUM
emaj-180	284	3	6	6	NUM
emaj-180	284	4	icbc	icbc	PROPN
emaj-180	284	5	turkey	turkey	PROPN
emaj-180	284	6	bank	bank	PROPN
emaj-180	284	7	3,48	3,48	NUM
emaj-180	284	8	1,96	1,96	NUM
emaj-180	284	9	1	1	NUM
emaj-180	284	10	10	10	NUM
emaj-180	284	11	is	be	AUX
emaj-180	284	12	bank	bank	NOUN
emaj-180	284	13	(	(	PUNCT
emaj-180	284	14	i̇ş	i̇ş	PROPN
emaj-180	284	15	bankası	bankası	NOUN
emaj-180	284	16	)	)	PUNCT
emaj-180	284	17	0,90	0,90	PUNCT
emaj-180	285	1	2,90	2,90	NUM
emaj-180	285	2	8	8	NUM
emaj-180	285	3	9	9	NUM
emaj-180	285	4	sekerbank	sekerbank	NOUN
emaj-180	285	5	0,80	0,80	NUM
emaj-180	285	6	1,51	1,51	NUM
emaj-180	285	7	10	10	NUM
emaj-180	285	8	13	13	NUM
emaj-180	285	9	t.	t.	PROPN
emaj-180	285	10	kalkınma	kalkınma	PROPN
emaj-180	285	11	bank	bank	PROPN
emaj-180	286	1	2,15	2,15	PROPN
emaj-180	286	2	4,12	4,12	NUM
emaj-180	286	3	2	2	NUM
emaj-180	286	4	3	3	NUM
emaj-180	286	5	tskb	tskb	NOUN
emaj-180	286	6	1,15	1,15	NUM
emaj-180	286	7	9,33	9,33	PROPN
emaj-180	286	8	6	6	NUM
emaj-180	286	9	1	1	NUM
emaj-180	286	10	vakıfbank	vakıfbank	NOUN
emaj-180	286	11	0,85	0,85	NOUN
emaj-180	286	12	3,94	3,94	NUM
emaj-180	286	13	9	9	NUM
emaj-180	286	14	5	5	NUM
emaj-180	286	15	yapı	yapı	NOUN
emaj-180	286	16	kredi	kredi	PROPN
emaj-180	286	17	bank	bank	PROPN
emaj-180	286	18	0,72	0,72	PROPN
emaj-180	287	1	1,84	1,84	NUM
emaj-180	287	2	11	11	NUM
emaj-180	287	3	11	11	NUM
emaj-180	287	4	resource	resource	NOUN
emaj-180	287	5	:	:	PUNCT
emaj-180	287	6	table	table	NOUN
emaj-180	287	7	composed	compose	VERB
emaj-180	287	8	by	by	ADP
emaj-180	287	9	authors	author	NOUN
emaj-180	287	10	as	as	SCONJ
emaj-180	287	11	observed	observe	VERB
emaj-180	287	12	from	from	ADP
emaj-180	287	13	the	the	DET
emaj-180	287	14	table	table	NOUN
emaj-180	287	15	,	,	PUNCT
emaj-180	287	16	mv	mv	PROPN
emaj-180	287	17	/	/	SYM
emaj-180	287	18	bv	bv	PROPN
emaj-180	287	19	ratio	ratio	NOUN
emaj-180	287	20	and	and	CCONJ
emaj-180	287	21	vaic	vaic	ADJ
emaj-180	287	22	performances	performance	NOUN
emaj-180	287	23	of	of	ADP
emaj-180	287	24	turkish	turkish	ADJ
emaj-180	287	25	banks	bank	NOUN
emaj-180	287	26	listed	list	VERB
emaj-180	287	27	on	on	ADP
emaj-180	287	28	borsa	borsa	PROPN
emaj-180	287	29	istanbul	istanbul	PROPN
emaj-180	287	30	banking	banking	PROPN
emaj-180	287	31	index	index	NOUN
emaj-180	287	32	(	(	PUNCT
emaj-180	287	33	bist	bist	PROPN
emaj-180	287	34	xbank	xbank	PROPN
emaj-180	287	35	)	)	PUNCT
emaj-180	287	36	are	be	AUX
emaj-180	287	37	parallel	parallel	ADJ
emaj-180	287	38	for	for	ADP
emaj-180	287	39	some	some	DET
emaj-180	287	40	institutions	institution	NOUN
emaj-180	287	41	while	while	SCONJ
emaj-180	287	42	the	the	DET
emaj-180	287	43	same	same	ADJ
emaj-180	287	44	can	can	AUX
emaj-180	287	45	not	not	PART
emaj-180	287	46	be	be	AUX
emaj-180	287	47	said	say	VERB
emaj-180	287	48	for	for	ADP
emaj-180	287	49	others	other	NOUN
emaj-180	287	50	.	.	PUNCT
emaj-180	288	1	as	as	ADP
emaj-180	288	2	an	an	DET
emaj-180	288	3	example	example	NOUN
emaj-180	288	4	,	,	PUNCT
emaj-180	288	5	akbank‟s	akbank‟s	SCONJ
emaj-180	288	6	vaic	vaic	ADJ
emaj-180	288	7	performance	performance	NOUN
emaj-180	288	8	is	be	AUX
emaj-180	288	9	high	high	ADJ
emaj-180	288	10	with	with	ADP
emaj-180	288	11	its	its	PRON
emaj-180	288	12	2nd	2nd	ADJ
emaj-180	288	13	rank	rank	NOUN
emaj-180	288	14	,	,	PUNCT
emaj-180	288	15	while	while	SCONJ
emaj-180	288	16	its	its	PRON
emaj-180	288	17	mv	mv	PROPN
emaj-180	288	18	/	/	SYM
emaj-180	288	19	bv	bv	PROPN
emaj-180	288	20	ratio	ratio	NOUN
emaj-180	288	21	performance	performance	NOUN
emaj-180	288	22	is	be	AUX
emaj-180	288	23	average	average	ADJ
emaj-180	288	24	with	with	ADP
emaj-180	288	25	its	its	PRON
emaj-180	288	26	7th	7th	ADJ
emaj-180	288	27	rank	rank	NOUN
emaj-180	288	28	.	.	PUNCT
emaj-180	289	1	albaraka	albaraka	ADV
emaj-180	289	2	bank‟s	bank‟s	PROPN
emaj-180	289	3	mv	mv	PROPN
emaj-180	289	4	/	/	SYM
emaj-180	289	5	bv	bv	PROPN
emaj-180	289	6	ratio	ratio	NOUN
emaj-180	289	7	and	and	CCONJ
emaj-180	289	8	vaic	vaic	ADJ
emaj-180	289	9	performances	performance	NOUN
emaj-180	289	10	are	be	AUX
emaj-180	289	11	parallel	parallel	ADJ
emaj-180	289	12	with	with	ADP
emaj-180	289	13	12th	12th	ADJ
emaj-180	289	14	ranks	rank	NOUN
emaj-180	289	15	,	,	PUNCT
emaj-180	289	16	which	which	PRON
emaj-180	289	17	are	be	AUX
emaj-180	289	18	unsatisfactory	unsatisfactory	ADJ
emaj-180	289	19	.	.	PUNCT
emaj-180	290	1	denizbank‟s	denizbank‟s	PROPN
emaj-180	290	2	vaic	vaic	ADJ
emaj-180	290	3	performance	performance	NOUN
emaj-180	290	4	is	be	AUX
emaj-180	290	5	average	average	ADJ
emaj-180	290	6	with	with	ADP
emaj-180	290	7	7th	7th	ADJ
emaj-180	290	8	rank	rank	NOUN
emaj-180	290	9	while	while	SCONJ
emaj-180	290	10	its	its	PRON
emaj-180	290	11	mv	mv	PROPN
emaj-180	290	12	/	/	SYM
emaj-180	290	13	bv	bv	PROPN
emaj-180	290	14	ratio	ratio	NOUN
emaj-180	290	15	performance	performance	NOUN
emaj-180	290	16	is	be	AUX
emaj-180	290	17	good	good	ADJ
emaj-180	290	18	with	with	ADP
emaj-180	290	19	5th	5th	ADJ
emaj-180	290	20	rank	rank	NOUN
emaj-180	290	21	.	.	PUNCT
emaj-180	291	1	finansbank	finansbank	ADV
emaj-180	291	2	(	(	PUNCT
emaj-180	291	3	qnb)‟s	qnb)‟s	PRON
emaj-180	291	4	vaic	vaic	ADJ
emaj-180	291	5	performance	performance	NOUN
emaj-180	291	6	is	be	AUX
emaj-180	291	7	low	low	ADJ
emaj-180	291	8	with	with	ADP
emaj-180	291	9	8th	8th	ADJ
emaj-180	291	10	rank	rank	NOUN
emaj-180	291	11	,	,	PUNCT
emaj-180	291	12	but	but	CCONJ
emaj-180	291	13	its	its	PRON
emaj-180	291	14	mv	mv	PROPN
emaj-180	291	15	/	/	SYM
emaj-180	291	16	bv	bv	PROPN
emaj-180	291	17	ratio	ratio	NOUN
emaj-180	291	18	performance	performance	NOUN
emaj-180	291	19	is	be	AUX
emaj-180	291	20	good	good	ADJ
emaj-180	291	21	with	with	ADP
emaj-180	291	22	3rd	3rd	ADJ
emaj-180	291	23	rank	rank	NOUN
emaj-180	291	24	.	.	PUNCT
emaj-180	292	1	garanti	garanti	PROPN
emaj-180	292	2	bank	bank	PROPN
emaj-180	292	3	ranks	rank	VERB
emaj-180	292	4	4th	4th	ADJ
emaj-180	292	5	both	both	CCONJ
emaj-180	292	6	for	for	ADP
emaj-180	292	7	mv	mv	PROPN
emaj-180	292	8	/	/	SYM
emaj-180	292	9	bv	bv	PROPN
emaj-180	292	10	ratio	ratio	NOUN
emaj-180	292	11	and	and	CCONJ
emaj-180	292	12	vaic	vaic	ADV
emaj-180	292	13	,	,	PUNCT
emaj-180	292	14	so	so	ADV
emaj-180	292	15	its	its	PRON
emaj-180	292	16	performance	performance	NOUN
emaj-180	292	17	is	be	AUX
emaj-180	292	18	good	good	ADJ
emaj-180	292	19	for	for	ADP
emaj-180	292	20	both	both	DET
emaj-180	292	21	indicators	indicator	NOUN
emaj-180	292	22	.	.	PUNCT
emaj-180	293	1	halkbank‟s	halkbank‟s	PROPN
emaj-180	293	2	vaic	vaic	ADJ
emaj-180	293	3	performance	performance	NOUN
emaj-180	293	4	is	be	AUX
emaj-180	293	5	average	average	ADJ
emaj-180	293	6	with	with	ADP
emaj-180	293	7	6th	6th	ADJ
emaj-180	293	8	rank	rank	NOUN
emaj-180	293	9	,	,	PUNCT
emaj-180	293	10	but	but	CCONJ
emaj-180	293	11	its	its	PRON
emaj-180	293	12	mv	mv	PROPN
emaj-180	293	13	/	/	SYM
emaj-180	293	14	bv	bv	PROPN
emaj-180	293	15	ratio	ratio	NOUN
emaj-180	293	16	is	be	AUX
emaj-180	293	17	unsatisfactory	unsatisfactory	ADJ
emaj-180	293	18	with	with	ADP
emaj-180	293	19	13th	13th	ADJ
emaj-180	293	20	rank	rank	NOUN
emaj-180	293	21	.	.	PUNCT
emaj-180	294	1	icbc	icbc	PROPN
emaj-180	294	2	turkey	turkey	PROPN
emaj-180	294	3	bank	bank	PROPN
emaj-180	294	4	has	have	VERB
emaj-180	294	5	a	a	DET
emaj-180	294	6	low	low	ADJ
emaj-180	294	7	performance	performance	NOUN
emaj-180	294	8	in	in	ADP
emaj-180	294	9	terms	term	NOUN
emaj-180	294	10	of	of	ADP
emaj-180	294	11	vaic	vaic	ADV
emaj-180	294	12	with	with	ADP
emaj-180	294	13	10th	10th	ADJ
emaj-180	294	14	rank	rank	NOUN
emaj-180	294	15	,	,	PUNCT
emaj-180	294	16	but	but	CCONJ
emaj-180	294	17	has	have	VERB
emaj-180	294	18	a	a	DET
emaj-180	294	19	very	very	ADV
emaj-180	294	20	good	good	ADJ
emaj-180	294	21	performance	performance	NOUN
emaj-180	294	22	for	for	ADP
emaj-180	294	23	mv	mv	PROPN
emaj-180	294	24	/	/	SYM
emaj-180	294	25	bv	bv	PROPN
emaj-180	294	26	ratio	ratio	NOUN
emaj-180	294	27	with	with	ADP
emaj-180	294	28	1st	1st	ADJ
emaj-180	294	29	rank	rank	NOUN
emaj-180	294	30	.	.	PUNCT
emaj-180	295	1	is	be	AUX
emaj-180	295	2	bank	bank	PROPN
emaj-180	295	3	(	(	PUNCT
emaj-180	295	4	i̇ş	i̇ş	PROPN
emaj-180	295	5	bankası	bankası	NOUN
emaj-180	295	6	)	)	PUNCT
emaj-180	295	7	ranks	rank	VERB
emaj-180	295	8	9th	9th	NOUN
emaj-180	295	9	for	for	ADP
emaj-180	295	10	vaic	vaic	ADJ
emaj-180	295	11	and	and	CCONJ
emaj-180	295	12	8th	8th	NOUN
emaj-180	295	13	for	for	ADP
emaj-180	295	14	mv	mv	PROPN
emaj-180	295	15	/	/	SYM
emaj-180	295	16	bv	bv	PROPN
emaj-180	295	17	ratio	ratio	NOUN
emaj-180	295	18	,	,	PUNCT
emaj-180	295	19	thus	thus	ADV
emaj-180	295	20	its	its	PRON
emaj-180	295	21	performance	performance	NOUN
emaj-180	295	22	for	for	ADP
emaj-180	295	23	both	both	DET
emaj-180	295	24	indicators	indicator	NOUN
emaj-180	295	25	is	be	AUX
emaj-180	295	26	unsatisfactory	unsatisfactory	ADJ
emaj-180	295	27	.	.	PUNCT
emaj-180	296	1	sekerbank	sekerbank	PROPN
emaj-180	296	2	ranks	rank	VERB
emaj-180	296	3	13th	13th	NOUN
emaj-180	296	4	for	for	ADP
emaj-180	296	5	vaic	vaic	ADV
emaj-180	296	6	and	and	CCONJ
emaj-180	296	7	10th	10th	ADJ
emaj-180	296	8	for	for	ADP
emaj-180	296	9	mv	mv	PROPN
emaj-180	296	10	/	/	SYM
emaj-180	296	11	bv	bv	PROPN
emaj-180	296	12	ratio	ratio	NOUN
emaj-180	296	13	,	,	PUNCT
emaj-180	296	14	so	so	CCONJ
emaj-180	296	15	its	its	PRON
emaj-180	296	16	performance	performance	NOUN
emaj-180	296	17	for	for	ADP
emaj-180	296	18	both	both	DET
emaj-180	296	19	indicators	indicator	NOUN
emaj-180	296	20	is	be	AUX
emaj-180	296	21	low	low	ADJ
emaj-180	296	22	.	.	PUNCT
emaj-180	297	1	t.	t.	PROPN
emaj-180	297	2	kalkınma	kalkınma	PROPN
emaj-180	297	3	bank	bank	PROPN
emaj-180	297	4	ranks	rank	VERB
emaj-180	297	5	3rd	3rd	ADV
emaj-180	297	6	for	for	ADP
emaj-180	297	7	vaic	vaic	ADV
emaj-180	297	8	and	and	CCONJ
emaj-180	297	9	2nd	2nd	ADJ
emaj-180	297	10	for	for	ADP
emaj-180	297	11	mv	mv	PROPN
emaj-180	297	12	/	/	SYM
emaj-180	297	13	bv	bv	PROPN
emaj-180	297	14	ratio	ratio	NOUN
emaj-180	297	15	,	,	PUNCT
emaj-180	297	16	meaning	mean	VERB
emaj-180	297	17	it	it	PRON
emaj-180	297	18	has	have	VERB
emaj-180	297	19	a	a	DET
emaj-180	297	20	very	very	ADV
emaj-180	297	21	good	good	ADJ
emaj-180	297	22	overall	overall	ADJ
emaj-180	297	23	performance	performance	NOUN
emaj-180	297	24	.	.	PUNCT
emaj-180	298	1	tskb	tskb	NOUN
emaj-180	298	2	has	have	VERB
emaj-180	298	3	a	a	DET
emaj-180	298	4	very	very	ADV
emaj-180	298	5	good	good	ADJ
emaj-180	298	6	vaic	vaic	ADJ
emaj-180	298	7	performance	performance	NOUN
emaj-180	298	8	with	with	ADP
emaj-180	298	9	1st	1st	ADJ
emaj-180	298	10	rank	rank	NOUN
emaj-180	298	11	,	,	PUNCT
emaj-180	298	12	but	but	CCONJ
emaj-180	298	13	an	an	DET
emaj-180	298	14	average	average	ADJ
emaj-180	298	15	mb	mb	NOUN
emaj-180	298	16	/	/	SYM
emaj-180	298	17	bv	bv	PROPN
emaj-180	298	18	ratio	ratio	NOUN
emaj-180	298	19	performance	performance	NOUN
emaj-180	298	20	with	with	ADP
emaj-180	298	21	6th	6th	ADJ
emaj-180	298	22	rank	rank	NOUN
emaj-180	298	23	.	.	PUNCT
emaj-180	299	1	vakıfbank	vakıfbank	PROPN
emaj-180	299	2	has	have	VERB
emaj-180	299	3	a	a	DET
emaj-180	299	4	good	good	ADJ
emaj-180	299	5	vaic	vaic	ADJ
emaj-180	299	6	performance	performance	NOUN
emaj-180	299	7	with	with	ADP
emaj-180	299	8	5th	5th	ADJ
emaj-180	299	9	rank	rank	NOUN
emaj-180	299	10	,	,	PUNCT
emaj-180	299	11	but	but	CCONJ
emaj-180	299	12	a	a	DET
emaj-180	299	13	bad	bad	ADJ
emaj-180	299	14	mv	mv	PROPN
emaj-180	299	15	/	/	SYM
emaj-180	299	16	bv	bv	PROPN
emaj-180	299	17	performance	performance	NOUN
emaj-180	299	18	with	with	ADP
emaj-180	299	19	9th	9th	ADJ
emaj-180	299	20	rank	rank	NOUN
emaj-180	299	21	.	.	PUNCT
emaj-180	300	1	finally	finally	ADV
emaj-180	300	2	,	,	PUNCT
emaj-180	300	3	yapı	yapı	PROPN
emaj-180	300	4	kredi	kredi	PROPN
emaj-180	300	5	bank	bank	PROPN
emaj-180	300	6	shows	show	VERB
emaj-180	300	7	an	an	DET
emaj-180	300	8	unsatisfactory	unsatisfactory	ADJ
emaj-180	300	9	performance	performance	NOUN
emaj-180	300	10	for	for	ADP
emaj-180	300	11	the	the	DET
emaj-180	300	12	vaic	vaic	ADJ
emaj-180	300	13	and	and	CCONJ
emaj-180	300	14	mv	mv	PROPN
emaj-180	300	15	/	/	SYM
emaj-180	300	16	bv	bv	PROPN
emaj-180	300	17	ratio	ratio	NOUN
emaj-180	300	18	with	with	ADP
emaj-180	300	19	11th	11th	ADJ
emaj-180	300	20	rank	rank	NOUN
emaj-180	300	21	for	for	ADP
emaj-180	300	22	both	both	PRON
emaj-180	300	23	.	.	PUNCT
emaj-180	301	1	aggregate	aggregate	ADJ
emaj-180	301	2	performances	performance	NOUN
emaj-180	301	3	and	and	CCONJ
emaj-180	301	4	ranks	rank	NOUN
emaj-180	301	5	of	of	ADP
emaj-180	301	6	turkish	turkish	ADJ
emaj-180	301	7	banks	bank	NOUN
emaj-180	301	8	listed	list	VERB
emaj-180	301	9	on	on	ADP
emaj-180	301	10	borsa	borsa	PROPN
emaj-180	301	11	istanbul	istanbul	PROPN
emaj-180	301	12	banking	banking	PROPN
emaj-180	301	13	index	index	NOUN
emaj-180	301	14	(	(	PUNCT
emaj-180	301	15	bist	bist	PROPN
emaj-180	301	16	xbank	xbank	PROPN
emaj-180	301	17	)	)	PUNCT
emaj-180	301	18	are	be	AUX
emaj-180	301	19	presented	present	VERB
emaj-180	301	20	below	below	ADP
emaj-180	301	21	when	when	SCONJ
emaj-180	301	22	mv	mv	PROPN
emaj-180	301	23	/	/	SYM
emaj-180	301	24	bv	bv	PROPN
emaj-180	301	25	ratios	ratio	NOUN
emaj-180	301	26	and	and	CCONJ
emaj-180	301	27	vaic	vaic	ADJ
emaj-180	301	28	values	value	NOUN
emaj-180	301	29	are	be	AUX
emaj-180	301	30	considered	consider	VERB
emaj-180	301	31	simultaneously	simultaneously	ADV
emaj-180	301	32	(	(	PUNCT
emaj-180	301	33	mv	mv	PROPN
emaj-180	301	34	/	/	SYM
emaj-180	301	35	bv	bv	PROPN
emaj-180	301	36	ratio	ratio	NOUN
emaj-180	301	37	+	+	CCONJ
emaj-180	301	38	vaic	vaic	ADV
emaj-180	301	39	):	):	PUNCT
emaj-180	301	40	table	table	NOUN
emaj-180	301	41	5	5	NUM
emaj-180	301	42	:	:	PUNCT
emaj-180	301	43	aggregate	aggregate	ADJ
emaj-180	301	44	performances	performance	NOUN
emaj-180	301	45	and	and	CCONJ
emaj-180	301	46	ranks	rank	NOUN
emaj-180	301	47	of	of	ADP
emaj-180	301	48	turkish	turkish	ADJ
emaj-180	301	49	banks	bank	NOUN
emaj-180	301	50	listed	list	VERB
emaj-180	301	51	on	on	ADP
emaj-180	301	52	borsa	borsa	PROPN
emaj-180	301	53	istanbul	istanbul	PROPN
emaj-180	301	54	banking	banking	PROPN
emaj-180	301	55	index	index	NOUN
emaj-180	301	56	(	(	PUNCT
emaj-180	301	57	bist	bist	PROPN
emaj-180	301	58	xbank	xbank	PROPN
emaj-180	301	59	)	)	PUNCT
emaj-180	301	60	–	–	PUNCT
emaj-180	301	61	mv	mv	PROPN
emaj-180	301	62	/	/	SYM
emaj-180	301	63	bv	bv	PROPN
emaj-180	301	64	ratio	ratio	NOUN
emaj-180	301	65	+	+	CCONJ
emaj-180	301	66	vaic	vaic	ADV
emaj-180	301	67	ranking	ranking	ADJ
emaj-180	301	68	bank	bank	NOUN
emaj-180	301	69	name	name	NOUN
emaj-180	301	70	mv	mv	PROPN
emaj-180	301	71	/	/	SYM
emaj-180	301	72	bv	bv	PROPN
emaj-180	301	73	ratio	ratio	PROPN
emaj-180	301	74	vaic	vaic	ADV
emaj-180	301	75	mv	mv	PROPN
emaj-180	301	76	/	/	SYM
emaj-180	301	77	bv	bv	PROPN
emaj-180	301	78	ratio	ratio	NOUN
emaj-180	301	79	+	+	CCONJ
emaj-180	301	80	vaic	vaic	ADV
emaj-180	301	81	1	1	NUM
emaj-180	301	82	tskb	tskb	NOUN
emaj-180	301	83	1,15	1,15	NUM
emaj-180	301	84	9,33	9,33	PROPN
emaj-180	301	85	10.48	10.48	NUM
emaj-180	301	86	2	2	NUM
emaj-180	301	87	-	-	SYM
emaj-180	301	88	3	3	NUM
emaj-180	301	89	akbank	akbank	NOUN
emaj-180	301	90	1,14	1,14	NUM
emaj-180	301	91	5,13	5,13	NUM
emaj-180	301	92	6.27	6.27	NUM
emaj-180	301	93	2	2	NUM
emaj-180	301	94	-	-	SYM
emaj-180	301	95	3	3	NUM
emaj-180	301	96	t.	t.	PROPN
emaj-180	301	97	kalkınma	kalkınma	PROPN
emaj-180	301	98	bank	bank	PROPN
emaj-180	302	1	2,15	2,15	PROPN
emaj-180	303	1	4,12	4,12	PROPN
emaj-180	303	2	6.27	6.27	NUM
emaj-180	303	3	4	4	NUM
emaj-180	303	4	icbc	icbc	PROPN
emaj-180	303	5	turkey	turkey	PROPN
emaj-180	303	6	bank	bank	PROPN
emaj-180	303	7	3,48	3,48	NUM
emaj-180	303	8	1,96	1,96	NUM
emaj-180	303	9	5.44	5.44	NUM
emaj-180	303	10	5	5	NUM
emaj-180	303	11	garanti	garanti	PROPN
emaj-180	303	12	bank	bank	PROPN
emaj-180	303	13	1,31	1,31	NUM
emaj-180	303	14	4,09	4,09	NUM
emaj-180	303	15	5.40	5.40	NUM
emaj-180	303	16	6	6	NUM
emaj-180	303	17	finansbank	finansbank	ADJ
emaj-180	303	18	(	(	PUNCT
emaj-180	303	19	qnb	qnb	NOUN
emaj-180	303	20	)	)	PUNCT
emaj-180	303	21	1,95	1,95	NUM
emaj-180	303	22	2,97	2,97	NUM
emaj-180	303	23	4.92	4.92	NUM
emaj-180	303	24	7	7	NUM
emaj-180	303	25	vakıfbank	vakıfbank	NOUN
emaj-180	303	26	0,85	0,85	ADP
emaj-180	303	27	3,94	3,94	NUM
emaj-180	303	28	4.79	4.79	NUM
emaj-180	303	29	8	8	NUM
emaj-180	303	30	denizbank	denizbank	NOUN
emaj-180	303	31	1,15	1,15	NUM
emaj-180	303	32	3,19	3,19	NUM
emaj-180	303	33	4.34	4.34	NUM
emaj-180	303	34	9	9	NUM
emaj-180	303	35	halkbank	halkbank	NOUN
emaj-180	303	36	0,54	0,54	PROPN
emaj-180	304	1	3,78	3,78	NUM
emaj-180	304	2	4.32	4.32	NUM
emaj-180	304	3	10	10	NUM
emaj-180	304	4	is	be	AUX
emaj-180	304	5	bank	bank	NOUN
emaj-180	304	6	(	(	PUNCT
emaj-180	304	7	i̇ş	i̇ş	PROPN
emaj-180	304	8	bankası	bankası	NOUN
emaj-180	304	9	)	)	PUNCT
emaj-180	304	10	0,90	0,90	PUNCT
emaj-180	305	1	2,90	2,90	NUM
emaj-180	305	2	3.80	3.80	NUM
emaj-180	305	3	11	11	NUM
emaj-180	305	4	yapı	yapı	NOUN
emaj-180	305	5	kredi	kredi	PROPN
emaj-180	305	6	bank	bank	PROPN
emaj-180	305	7	0,72	0,72	PROPN
emaj-180	306	1	1,84	1,84	NUM
emaj-180	306	2	2.56	2.56	NUM
emaj-180	306	3	12	12	NUM
emaj-180	306	4	albaraka	albaraka	PRON
emaj-180	306	5	bank	bank	NOUN
emaj-180	306	6	0,60	0,60	NUM
emaj-180	307	1	1,77	1,77	NUM
emaj-180	307	2	2.37	2.37	NUM
emaj-180	307	3	13	13	NUM
emaj-180	307	4	sekerbank	sekerbank	NOUN
emaj-180	307	5	0,80	0,80	NUM
emaj-180	307	6	1,51	1,51	NUM
emaj-180	307	7	2.31	2.31	NUM
emaj-180	307	8	resource	resource	NOUN
emaj-180	307	9	:	:	PUNCT
emaj-180	307	10	table	table	NOUN
emaj-180	307	11	composed	compose	VERB
emaj-180	307	12	by	by	ADP
emaj-180	307	13	authors	author	NOUN
emaj-180	307	14	based	base	VERB
emaj-180	307	15	on	on	ADP
emaj-180	307	16	aggregate	aggregate	ADJ
emaj-180	307	17	performances	performance	NOUN
emaj-180	307	18	and	and	CCONJ
emaj-180	307	19	ranks	rank	NOUN
emaj-180	307	20	of	of	ADP
emaj-180	307	21	turkish	turkish	ADJ
emaj-180	307	22	banks	bank	NOUN
emaj-180	307	23	listed	list	VERB
emaj-180	307	24	on	on	ADP
emaj-180	307	25	borsa	borsa	PROPN
emaj-180	307	26	istanbul	istanbul	PROPN
emaj-180	307	27	banking	banking	PROPN
emaj-180	307	28	index	index	NOUN
emaj-180	307	29	(	(	PUNCT
emaj-180	307	30	bist	bist	PROPN
emaj-180	307	31	xbank	xbank	PROPN
emaj-180	307	32	)	)	PUNCT
emaj-180	307	33	when	when	SCONJ
emaj-180	307	34	mv	mv	PROPN
emaj-180	307	35	/	/	SYM
emaj-180	307	36	bv	bv	PROPN
emaj-180	307	37	ratios	ratio	NOUN
emaj-180	307	38	and	and	CCONJ
emaj-180	307	39	vaic	vaic	ADJ
emaj-180	307	40	values	value	NOUN
emaj-180	307	41	are	be	AUX
emaj-180	307	42	considered	consider	VERB
emaj-180	307	43	simultaneously	simultaneously	ADV
emaj-180	307	44	(	(	PUNCT
emaj-180	307	45	mv	mv	PROPN
emaj-180	307	46	/	/	SYM
emaj-180	307	47	bv	bv	PROPN
emaj-180	307	48	ratio	ratio	NOUN
emaj-180	307	49	+	+	CCONJ
emaj-180	307	50	vaic	vaic	ADV
emaj-180	307	51	)	)	PUNCT
emaj-180	307	52	,	,	PUNCT
emaj-180	307	53	tskb	tskb	NOUN
emaj-180	307	54	ranks	rank	VERB
emaj-180	307	55	1st	1st	NOUN
emaj-180	307	56	with	with	ADP
emaj-180	307	57	10,48	10,48	NUM
emaj-180	307	58	.	.	PUNCT
emaj-180	308	1	akbank	akbank	NOUN
emaj-180	308	2	and	and	CCONJ
emaj-180	308	3	t.	t.	PROPN
emaj-180	308	4	kalkınma	kalkınma	PROPN
emaj-180	308	5	bank	bank	PROPN
emaj-180	308	6	share	share	PROPN
emaj-180	308	7	2nd	2nd	ADJ
emaj-180	308	8	and	and	CCONJ
emaj-180	308	9	3rd	3rd	ADJ
emaj-180	308	10	places	place	NOUN
emaj-180	308	11	with	with	ADP
emaj-180	308	12	6,27	6,27	NUM
emaj-180	308	13	points	point	NOUN
emaj-180	308	14	each	each	PRON
emaj-180	308	15	.	.	PUNCT
emaj-180	309	1	icbc	icbc	PROPN
emaj-180	309	2	turkey	turkey	PROPN
emaj-180	309	3	bank	bank	PROPN
emaj-180	309	4	ranks	rank	VERB
emaj-180	309	5	4th	4th	ADJ
emaj-180	309	6	with	with	ADP
emaj-180	309	7	5,44	5,44	NUM
emaj-180	309	8	and	and	CCONJ
emaj-180	309	9	garanti	garanti	PROPN
emaj-180	309	10	bank	bank	PROPN
emaj-180	309	11	ranks	rank	VERB
emaj-180	309	12	5th	5th	ADV
emaj-180	309	13	with	with	ADP
emaj-180	309	14	5,40	5,40	NUM
emaj-180	309	15	.	.	PUNCT
emaj-180	309	16	finansbank	finansbank	ADJ
emaj-180	309	17	(	(	PUNCT
emaj-180	309	18	qnb	qnb	NOUN
emaj-180	309	19	)	)	PUNCT
emaj-180	309	20	ranks	rank	VERB
emaj-180	309	21	6th	6th	NOUN
emaj-180	309	22	with	with	ADP
emaj-180	309	23	4,92	4,92	PROPN
emaj-180	309	24	.	.	PUNCT
emaj-180	310	1	vakıfbank	vakıfbank	PROPN
emaj-180	310	2	ranks	rank	VERB
emaj-180	310	3	7th	7th	ADJ
emaj-180	310	4	with	with	ADP
emaj-180	310	5	4,79	4,79	NUM
emaj-180	310	6	and	and	CCONJ
emaj-180	310	7	denizbank	denizbank	PROPN
emaj-180	310	8	ranks	rank	VERB
emaj-180	310	9	8th	8th	ADV
emaj-180	310	10	with	with	ADP
emaj-180	310	11	4,34	4,34	NOUN
emaj-180	310	12	.	.	PUNCT
emaj-180	311	1	halkbank	halkbank	PROPN
emaj-180	311	2	takes	take	VERB
emaj-180	311	3	the	the	DET
emaj-180	311	4	9th	9th	ADJ
emaj-180	311	5	place	place	NOUN
emaj-180	311	6	with	with	ADP
emaj-180	311	7	4,32	4,32	NUM
emaj-180	311	8	and	and	CCONJ
emaj-180	311	9	is	be	AUX
emaj-180	311	10	bank	bank	NOUN
emaj-180	311	11	(	(	PUNCT
emaj-180	311	12	i̇ş	i̇ş	PROPN
emaj-180	311	13	bankası	bankası	NOUN
emaj-180	311	14	)	)	PUNCT
emaj-180	311	15	takes	take	VERB
emaj-180	311	16	the	the	DET
emaj-180	311	17	10th	10th	ADJ
emaj-180	311	18	place	place	NOUN
emaj-180	311	19	with	with	ADP
emaj-180	311	20	3,80	3,80	NUM
emaj-180	311	21	.	.	PUNCT
emaj-180	312	1	yapı	yapı	PROPN
emaj-180	312	2	kredi	kredi	PROPN
emaj-180	312	3	bank	bank	PROPN
emaj-180	312	4	ranks	rank	VERB
emaj-180	312	5	11th	11th	ADV
emaj-180	312	6	with	with	ADP
emaj-180	312	7	2,56	2,56	PROPN
emaj-180	312	8	and	and	CCONJ
emaj-180	312	9	albaraka	albaraka	ADV
emaj-180	312	10	bank	bank	NOUN
emaj-180	312	11	ranks	rank	VERB
emaj-180	312	12	12th	12th	ADV
emaj-180	312	13	with	with	ADP
emaj-180	312	14	2,37	2,37	NUM
emaj-180	312	15	.	.	PUNCT
emaj-180	313	1	finally	finally	ADV
emaj-180	313	2	,	,	PUNCT
emaj-180	313	3	sekerbank	sekerbank	PROPN
emaj-180	313	4	ranks	rank	VERB
emaj-180	313	5	the	the	DET
emaj-180	313	6	last	last	ADJ
emaj-180	313	7	(	(	PUNCT
emaj-180	313	8	13th	13th	NOUN
emaj-180	313	9	)	)	PUNCT
emaj-180	313	10	with	with	ADP
emaj-180	313	11	2,31	2,31	NOUN
emaj-180	313	12	.	.	PUNCT
emaj-180	313	13	intellectual	intellectual	ADJ
emaj-180	313	14	capital	capital	NOUN
emaj-180	313	15	performance	performance	NOUN
emaj-180	313	16	indicators	indicator	NOUN
emaj-180	313	17	such	such	ADJ
emaj-180	313	18	as	as	ADP
emaj-180	313	19	mv	mv	PROPN
emaj-180	313	20	/	/	SYM
emaj-180	313	21	bv	bv	PROPN
emaj-180	313	22	ratio	ratio	NOUN
emaj-180	313	23	and	and	CCONJ
emaj-180	313	24	vaic	vaic	ADV
emaj-180	313	25	are	be	AUX
emaj-180	313	26	discussed	discuss	VERB
emaj-180	313	27	so	so	ADV
emaj-180	313	28	far	far	ADV
emaj-180	313	29	for	for	ADP
emaj-180	313	30	turkish	turkish	ADJ
emaj-180	313	31	banks	bank	NOUN
emaj-180	313	32	listed	list	VERB
emaj-180	313	33	on	on	ADP
emaj-180	313	34	borsa	borsa	PROPN
emaj-180	313	35	istanbul	istanbul	PROPN
emaj-180	313	36	banking	banking	PROPN
emaj-180	313	37	index	index	NOUN
emaj-180	313	38	(	(	PUNCT
emaj-180	313	39	bist	bist	PROPN
emaj-180	313	40	xbank	xbank	PROPN
emaj-180	313	41	)	)	PUNCT
emaj-180	313	42	.	.	PUNCT
emaj-180	314	1	however	however	ADV
emaj-180	314	2	,	,	PUNCT
emaj-180	314	3	the	the	DET
emaj-180	314	4	banks	bank	NOUN
emaj-180	314	5	also	also	ADV
emaj-180	314	6	have	have	VERB
emaj-180	314	7	some	some	DET
emaj-180	314	8	particular	particular	ADJ
emaj-180	314	9	financial	financial	ADJ
emaj-180	314	10	indicators	indicator	NOUN
emaj-180	314	11	such	such	ADJ
emaj-180	314	12	as	as	ADP
emaj-180	314	13	return	return	NOUN
emaj-180	314	14	on	on	ADP
emaj-180	314	15	assets	asset	NOUN
emaj-180	314	16	(	(	PUNCT
emaj-180	314	17	roa	roa	NOUN
emaj-180	314	18	)	)	PUNCT
emaj-180	314	19	,	,	PUNCT
emaj-180	314	20	return	return	VERB
emaj-180	314	21	on	on	ADP
emaj-180	314	22	equity	equity	NOUN
emaj-180	314	23	(	(	PUNCT
emaj-180	314	24	roe	roe	PROPN
emaj-180	314	25	)	)	PUNCT
emaj-180	314	26	,	,	PUNCT
emaj-180	314	27	leverage	leverage	NOUN
emaj-180	314	28	ratio	ratio	NOUN
emaj-180	314	29	(	(	PUNCT
emaj-180	314	30	lev	lev	NOUN
emaj-180	314	31	)	)	PUNCT
emaj-180	314	32	and	and	CCONJ
emaj-180	314	33	capital	capital	NOUN
emaj-180	314	34	adequacy	adequacy	NOUN
emaj-180	314	35	ratio	ratio	NOUN
emaj-180	314	36	(	(	PUNCT
emaj-180	314	37	car	car	NOUN
emaj-180	314	38	)	)	PUNCT
emaj-180	314	39	.	.	PUNCT
emaj-180	315	1	data	datum	NOUN
emaj-180	315	2	for	for	ADP
emaj-180	315	3	these	these	DET
emaj-180	315	4	financial	financial	ADJ
emaj-180	315	5	indicators	indicator	NOUN
emaj-180	315	6	are	be	AUX
emaj-180	315	7	retrieved	retrieve	VERB
emaj-180	315	8	from	from	ADP
emaj-180	315	9	resources	resource	NOUN
emaj-180	315	10	such	such	ADJ
emaj-180	315	11	as	as	ADP
emaj-180	315	12	istanbul	istanbul	PROPN
emaj-180	315	13	stock	stock	PROPN
emaj-180	315	14	exchange	exchange	PROPN
emaj-180	315	15	–	–	PUNCT
emaj-180	315	16	ise	ise	NOUN
emaj-180	315	17	(	(	PUNCT
emaj-180	315	18	borsa	borsa	PROPN
emaj-180	315	19	istanbul	istanbul	PROPN
emaj-180	315	20	)	)	PUNCT
emaj-180	315	21	(	(	PUNCT
emaj-180	315	22	2017	2017	NUM
emaj-180	315	23	)	)	PUNCT
emaj-180	315	24	,	,	PUNCT
emaj-180	315	25	public	public	ADJ
emaj-180	315	26	disclosure	disclosure	NOUN
emaj-180	315	27	platform	platform	NOUN
emaj-180	315	28	(	(	PUNCT
emaj-180	315	29	kap	kap	PROPN
emaj-180	315	30	)	)	PUNCT
emaj-180	315	31	(	(	PUNCT
emaj-180	315	32	2017	2017	NUM
emaj-180	315	33	)	)	PUNCT
emaj-180	315	34	,	,	PUNCT
emaj-180	315	35	banks	bank	NOUN
emaj-180	315	36	association	association	NOUN
emaj-180	315	37	of	of	ADP
emaj-180	315	38	turkey	turkey	PROPN
emaj-180	315	39	–	–	PUNCT
emaj-180	315	40	tbb	tbb	NOUN
emaj-180	315	41	(	(	PUNCT
emaj-180	315	42	türkiye	türkiye	PROPN
emaj-180	315	43	bankalar	bankalar	PROPN
emaj-180	315	44	birliği	birliği	PROPN
emaj-180	315	45	)	)	PUNCT
emaj-180	315	46	(	(	PUNCT
emaj-180	315	47	2017	2017	NUM
emaj-180	315	48	)	)	PUNCT
emaj-180	315	49	,	,	PUNCT
emaj-180	315	50	banking	banking	NOUN
emaj-180	315	51	regulation	regulation	NOUN
emaj-180	315	52	and	and	CCONJ
emaj-180	315	53	supervision	supervision	NOUN
emaj-180	315	54	agency	agency	NOUN
emaj-180	315	55	(	(	PUNCT
emaj-180	315	56	brsa	brsa	NOUN
emaj-180	315	57	)	)	PUNCT
emaj-180	315	58	(	(	PUNCT
emaj-180	315	59	2017	2017	NUM
emaj-180	315	60	)	)	PUNCT
emaj-180	315	61	,	,	PUNCT
emaj-180	315	62	fortune	fortune	NOUN
emaj-180	315	63	turkey	turkey	NOUN
emaj-180	315	64	(	(	PUNCT
emaj-180	315	65	2017	2017	NUM
emaj-180	315	66	)	)	PUNCT
emaj-180	315	67	,	,	PUNCT
emaj-180	315	68	anadolu	anadolu	PROPN
emaj-180	315	69	agency	agency	PROPN
emaj-180	315	70	(	(	PUNCT
emaj-180	315	71	2017	2017	NUM
emaj-180	315	72	)	)	PUNCT
emaj-180	315	73	and	and	CCONJ
emaj-180	315	74	hurriyet	hurriyet	ADV
emaj-180	315	75	(	(	PUNCT
emaj-180	315	76	2017	2017	NUM
emaj-180	315	77	)	)	PUNCT
emaj-180	315	78	.	.	PUNCT
emaj-180	316	1	roa	roa	PROPN
emaj-180	316	2	=	=	NOUN
emaj-180	316	3	net	net	ADJ
emaj-180	316	4	income	income	NOUN
emaj-180	316	5	/	/	SYM
emaj-180	316	6	total	total	ADJ
emaj-180	316	7	assets	asset	NOUN
emaj-180	316	8	roe	roe	NOUN
emaj-180	316	9	=	=	SYM
emaj-180	316	10	net	net	ADJ
emaj-180	316	11	income	income	NOUN
emaj-180	316	12	/	/	SYM
emaj-180	316	13	shareholders‟	shareholders‟	NOUN
emaj-180	316	14	equity	equity	NOUN
emaj-180	316	15	volume	volume	NOUN
emaj-180	316	16	9	9	NUM
emaj-180	316	17	no	no	DET
emaj-180	316	18	1	1	NUM
emaj-180	316	19	(	(	PUNCT
emaj-180	316	20	2019	2019	NUM
emaj-180	316	21	)	)	PUNCT
emaj-180	316	22	|	|	ADV
emaj-180	316	23	issn	issn	VERB
emaj-180	316	24	2158	2158	NUM
emaj-180	316	25	-	-	SYM
emaj-180	316	26	8708	8708	NUM
emaj-180	316	27	(	(	PUNCT
emaj-180	316	28	online	online	NOUN
emaj-180	316	29	)	)	PUNCT
emaj-180	316	30	|	|	ADV
emaj-180	316	31	doi	doi	X
emaj-180	316	32	10.5195	10.5195	NUM
emaj-180	316	33	/	/	SYM
emaj-180	316	34	emaj.2019.180	emaj.2019.180	PROPN
emaj-180	316	35	|	|	ADV
emaj-180	316	36	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-180	316	37	measuring	measure	VERB
emaj-180	316	38	intellectual	intellectual	ADJ
emaj-180	316	39	capital	capital	NOUN
emaj-180	316	40	of	of	ADP
emaj-180	316	41	turkish	turkish	ADJ
emaj-180	316	42	banks	bank	NOUN
emaj-180	316	43	listed	list	VERB
emaj-180	316	44	on	on	ADP
emaj-180	316	45	borsa	borsa	PROPN
emaj-180	316	46	istanbul	istanbul	PROPN
emaj-180	316	47	banking	banking	PROPN
emaj-180	316	48	index	index	NOUN
emaj-180	316	49	(	(	PUNCT
emaj-180	316	50	bist	bist	PROPN
emaj-180	316	51	xbank	xbank	PROPN
emaj-180	316	52	)	)	PUNCT
emaj-180	316	53	with	with	ADP
emaj-180	316	54	the	the	DET
emaj-180	316	55	market	market	NOUN
emaj-180	316	56	value	value	NOUN
emaj-180	316	57	/	/	SYM
emaj-180	316	58	book	book	NOUN
emaj-180	316	59	value	value	NOUN
emaj-180	316	60	method	method	NOUN
emaj-180	316	61	and	and	CCONJ
emaj-180	316	62	value	value	NOUN
emaj-180	316	63	added	add	VERB
emaj-180	316	64	intellectual	intellectual	ADJ
emaj-180	316	65	coefficient	coefficient	NOUN
emaj-180	316	66	(	(	PUNCT
emaj-180	316	67	vaic	vaic	ADJ
emaj-180	316	68	)	)	PUNCT
emaj-180	316	69	model	model	NOUN
emaj-180	316	70	page	page	NOUN
emaj-180	316	71	|110|	|110|	VERB
emaj-180	317	1	emerging	emerge	VERB
emaj-180	317	2	markets	market	NOUN
emaj-180	317	3	journal	journal	NOUN
emaj-180	317	4	lev	lev	NOUN
emaj-180	317	5	=	=	NOUN
emaj-180	317	6	tier	tier	NOUN
emaj-180	317	7	1	1	NUM
emaj-180	317	8	capital	capital	NOUN
emaj-180	317	9	/	/	SYM
emaj-180	317	10	average	average	ADJ
emaj-180	317	11	total	total	ADJ
emaj-180	317	12	consolidated	consolidated	ADJ
emaj-180	317	13	assets	asset	NOUN
emaj-180	317	14	and	and	CCONJ
emaj-180	317	15	certain	certain	ADJ
emaj-180	317	16	off	off	ADP
emaj-180	317	17	-	-	PUNCT
emaj-180	317	18	balance	balance	NOUN
emaj-180	317	19	sheet	sheet	NOUN
emaj-180	317	20	exposures	exposure	NOUN
emaj-180	317	21	car	car	NOUN
emaj-180	317	22	=	=	PUNCT
emaj-180	317	23	(	(	PUNCT
emaj-180	317	24	tier	tier	NOUN
emaj-180	317	25	1	1	NUM
emaj-180	317	26	capital	capital	NOUN
emaj-180	317	27	+	+	CCONJ
emaj-180	317	28	tier	tier	NOUN
emaj-180	317	29	2	2	NUM
emaj-180	317	30	capital	capital	NOUN
emaj-180	317	31	)	)	PUNCT
emaj-180	317	32	/	/	SYM
emaj-180	317	33	risk	risk	NOUN
emaj-180	317	34	weighted	weight	VERB
emaj-180	317	35	assets	asset	NOUN
emaj-180	317	36	the	the	DET
emaj-180	317	37	table	table	NOUN
emaj-180	317	38	below	below	ADP
emaj-180	317	39	shows	show	VERB
emaj-180	317	40	roas	roas	PROPN
emaj-180	317	41	,	,	PUNCT
emaj-180	317	42	roa	roa	NOUN
emaj-180	317	43	ranks	rank	NOUN
emaj-180	317	44	,	,	PUNCT
emaj-180	317	45	roes	roe	NOUN
emaj-180	317	46	,	,	PUNCT
emaj-180	317	47	roe	roe	NOUN
emaj-180	317	48	ranks	rank	NOUN
emaj-180	317	49	,	,	PUNCT
emaj-180	317	50	levs	levs	PROPN
emaj-180	317	51	,	,	PUNCT
emaj-180	317	52	lev	lev	NOUN
emaj-180	317	53	ranks	rank	NOUN
emaj-180	317	54	,	,	PUNCT
emaj-180	317	55	cars	car	NOUN
emaj-180	317	56	and	and	CCONJ
emaj-180	317	57	car	car	NOUN
emaj-180	317	58	ranks	rank	NOUN
emaj-180	317	59	of	of	ADP
emaj-180	317	60	turkish	turkish	ADJ
emaj-180	317	61	banks	bank	NOUN
emaj-180	317	62	listed	list	VERB
emaj-180	317	63	on	on	ADP
emaj-180	317	64	borsa	borsa	PROPN
emaj-180	317	65	istanbul	istanbul	PROPN
emaj-180	317	66	banking	banking	PROPN
emaj-180	317	67	index	index	NOUN
emaj-180	317	68	(	(	PUNCT
emaj-180	317	69	bist	bist	PROPN
emaj-180	317	70	xbank	xbank	PROPN
emaj-180	317	71	):	):	PUNCT
emaj-180	317	72	table	table	NOUN
emaj-180	317	73	6	6	NUM
emaj-180	317	74	:	:	PUNCT
emaj-180	317	75	roas	roas	NOUN
emaj-180	317	76	,	,	PUNCT
emaj-180	317	77	roa	roa	NOUN
emaj-180	317	78	ranks	rank	NOUN
emaj-180	317	79	,	,	PUNCT
emaj-180	317	80	roes	roe	NOUN
emaj-180	317	81	,	,	PUNCT
emaj-180	317	82	roe	roe	NOUN
emaj-180	317	83	ranks	rank	NOUN
emaj-180	317	84	,	,	PUNCT
emaj-180	317	85	levs	levs	PROPN
emaj-180	317	86	,	,	PUNCT
emaj-180	317	87	lev	lev	NOUN
emaj-180	317	88	ranks	rank	NOUN
emaj-180	317	89	,	,	PUNCT
emaj-180	317	90	cars	car	NOUN
emaj-180	317	91	and	and	CCONJ
emaj-180	317	92	car	car	NOUN
emaj-180	317	93	ranks	rank	NOUN
emaj-180	317	94	of	of	ADP
emaj-180	317	95	turkish	turkish	ADJ
emaj-180	317	96	banks	bank	NOUN
emaj-180	317	97	listed	list	VERB
emaj-180	317	98	on	on	ADP
emaj-180	317	99	borsa	borsa	PROPN
emaj-180	317	100	istanbul	istanbul	PROPN
emaj-180	317	101	banking	banking	PROPN
emaj-180	317	102	index	index	NOUN
emaj-180	317	103	(	(	PUNCT
emaj-180	317	104	bist	bist	PROPN
emaj-180	317	105	xbank	xbank	PROPN
emaj-180	317	106	)	)	PUNCT
emaj-180	317	107	resource	resource	NOUN
emaj-180	317	108	:	:	PUNCT
emaj-180	317	109	table	table	NOUN
emaj-180	317	110	composed	compose	VERB
emaj-180	317	111	by	by	ADP
emaj-180	317	112	authors	author	NOUN
emaj-180	317	113	according	accord	VERB
emaj-180	317	114	to	to	ADP
emaj-180	317	115	table	table	NOUN
emaj-180	317	116	6	6	NUM
emaj-180	317	117	,	,	PUNCT
emaj-180	317	118	akbank	akbank	NOUN
emaj-180	317	119	has	have	VERB
emaj-180	317	120	a	a	DET
emaj-180	317	121	good	good	ADJ
emaj-180	317	122	performance	performance	NOUN
emaj-180	317	123	in	in	ADP
emaj-180	317	124	terms	term	NOUN
emaj-180	317	125	of	of	ADP
emaj-180	317	126	roa	roa	PROPN
emaj-180	317	127	,	,	PUNCT
emaj-180	317	128	roe	roe	NOUN
emaj-180	317	129	,	,	PUNCT
emaj-180	317	130	lev	lev	NOUN
emaj-180	317	131	and	and	CCONJ
emaj-180	317	132	car	car	NOUN
emaj-180	317	133	.	.	PUNCT
emaj-180	318	1	albaraka	albaraka	PROPN
emaj-180	318	2	bank	bank	NOUN
emaj-180	318	3	has	have	VERB
emaj-180	318	4	an	an	DET
emaj-180	318	5	unsatisfactory	unsatisfactory	ADJ
emaj-180	318	6	performance	performance	NOUN
emaj-180	318	7	in	in	ADP
emaj-180	318	8	roa	roa	PROPN
emaj-180	318	9	,	,	PUNCT
emaj-180	318	10	roe	roe	NOUN
emaj-180	318	11	and	and	CCONJ
emaj-180	318	12	lev	lev	NOUN
emaj-180	318	13	,	,	PUNCT
emaj-180	318	14	but	but	CCONJ
emaj-180	318	15	an	an	DET
emaj-180	318	16	average	average	ADJ
emaj-180	318	17	performance	performance	NOUN
emaj-180	318	18	in	in	ADP
emaj-180	318	19	car	car	NOUN
emaj-180	318	20	.	.	PUNCT
emaj-180	319	1	denizbank	denizbank	PROPN
emaj-180	319	2	has	have	VERB
emaj-180	319	3	an	an	DET
emaj-180	319	4	average	average	ADJ
emaj-180	319	5	performance	performance	NOUN
emaj-180	319	6	for	for	ADP
emaj-180	319	7	roa	roa	PROPN
emaj-180	319	8	and	and	CCONJ
emaj-180	319	9	roe	roe	PROPN
emaj-180	319	10	,	,	PUNCT
emaj-180	319	11	an	an	DET
emaj-180	319	12	unsatisfactory	unsatisfactory	ADJ
emaj-180	319	13	performance	performance	NOUN
emaj-180	319	14	for	for	ADP
emaj-180	319	15	lev	lev	NOUN
emaj-180	319	16	,	,	PUNCT
emaj-180	319	17	but	but	CCONJ
emaj-180	319	18	a	a	DET
emaj-180	319	19	very	very	ADV
emaj-180	319	20	food	food	NOUN
emaj-180	319	21	performance	performance	NOUN
emaj-180	319	22	for	for	ADP
emaj-180	319	23	car	car	NOUN
emaj-180	319	24	.	.	PUNCT
emaj-180	320	1	finansbank	finansbank	ADV
emaj-180	320	2	(	(	PUNCT
emaj-180	320	3	qnb	qnb	NOUN
emaj-180	320	4	)	)	PUNCT
emaj-180	320	5	has	have	VERB
emaj-180	320	6	an	an	DET
emaj-180	320	7	unsatisfactory	unsatisfactory	ADJ
emaj-180	320	8	performance	performance	NOUN
emaj-180	320	9	for	for	ADP
emaj-180	320	10	roa	roa	PROPN
emaj-180	320	11	,	,	PUNCT
emaj-180	320	12	roe	roe	NOUN
emaj-180	320	13	,	,	PUNCT
emaj-180	320	14	lev	lev	NOUN
emaj-180	320	15	and	and	CCONJ
emaj-180	320	16	car	car	NOUN
emaj-180	320	17	.	.	PUNCT
emaj-180	321	1	garanti	garanti	PROPN
emaj-180	321	2	bank	bank	PROPN
emaj-180	321	3	has	have	VERB
emaj-180	321	4	a	a	DET
emaj-180	321	5	good	good	ADJ
emaj-180	321	6	performance	performance	NOUN
emaj-180	321	7	for	for	ADP
emaj-180	321	8	roa	roa	PROPN
emaj-180	321	9	,	,	PUNCT
emaj-180	321	10	roe	roe	NOUN
emaj-180	321	11	and	and	CCONJ
emaj-180	321	12	car	car	NOUN
emaj-180	321	13	,	,	PUNCT
emaj-180	321	14	and	and	CCONJ
emaj-180	321	15	an	an	DET
emaj-180	321	16	average	average	ADJ
emaj-180	321	17	performance	performance	NOUN
emaj-180	321	18	for	for	ADP
emaj-180	321	19	lev	lev	NOUN
emaj-180	321	20	.	.	PUNCT
emaj-180	322	1	halkbank	halkbank	PROPN
emaj-180	322	2	has	have	VERB
emaj-180	322	3	an	an	DET
emaj-180	322	4	average	average	ADJ
emaj-180	322	5	performance	performance	NOUN
emaj-180	322	6	for	for	ADP
emaj-180	322	7	roa	roa	PROPN
emaj-180	322	8	,	,	PUNCT
emaj-180	322	9	good	good	ADJ
emaj-180	322	10	performance	performance	NOUN
emaj-180	322	11	for	for	ADP
emaj-180	322	12	roe	roe	NOUN
emaj-180	322	13	,	,	PUNCT
emaj-180	322	14	but	but	CCONJ
emaj-180	322	15	an	an	DET
emaj-180	322	16	unsatisfactory	unsatisfactory	ADJ
emaj-180	322	17	performance	performance	NOUN
emaj-180	322	18	for	for	ADP
emaj-180	322	19	lev	lev	NOUN
emaj-180	322	20	and	and	CCONJ
emaj-180	322	21	car	car	NOUN
emaj-180	322	22	.	.	PUNCT
emaj-180	323	1	icbc	icbc	PROPN
emaj-180	323	2	turkey	turkey	PROPN
emaj-180	323	3	has	have	VERB
emaj-180	323	4	an	an	DET
emaj-180	323	5	unsatisfactory	unsatisfactory	ADJ
emaj-180	323	6	performance	performance	NOUN
emaj-180	323	7	for	for	ADP
emaj-180	323	8	roa	roa	PROPN
emaj-180	323	9	,	,	PUNCT
emaj-180	323	10	roe	roe	NOUN
emaj-180	323	11	and	and	CCONJ
emaj-180	323	12	car	car	NOUN
emaj-180	323	13	,	,	PUNCT
emaj-180	323	14	but	but	CCONJ
emaj-180	323	15	a	a	DET
emaj-180	323	16	good	good	ADJ
emaj-180	323	17	performance	performance	NOUN
emaj-180	323	18	for	for	ADP
emaj-180	323	19	lev	lev	NOUN
emaj-180	323	20	.	.	PUNCT
emaj-180	324	1	is	be	AUX
emaj-180	324	2	bank	bank	PROPN
emaj-180	324	3	(	(	PUNCT
emaj-180	324	4	i̇ş	i̇ş	PROPN
emaj-180	324	5	bankası	bankası	NOUN
emaj-180	324	6	)	)	PUNCT
emaj-180	324	7	has	have	VERB
emaj-180	324	8	a	a	DET
emaj-180	324	9	good	good	ADJ
emaj-180	324	10	performance	performance	NOUN
emaj-180	324	11	for	for	ADP
emaj-180	324	12	roa	roa	NOUN
emaj-180	324	13	and	and	CCONJ
emaj-180	324	14	lev	lev	NOUN
emaj-180	324	15	,	,	PUNCT
emaj-180	324	16	and	and	CCONJ
emaj-180	324	17	an	an	DET
emaj-180	324	18	average	average	ADJ
emaj-180	324	19	performance	performance	NOUN
emaj-180	324	20	for	for	ADP
emaj-180	324	21	roe	roe	NOUN
emaj-180	324	22	and	and	CCONJ
emaj-180	324	23	car	car	NOUN
emaj-180	324	24	.	.	PUNCT
emaj-180	325	1	sekerbank	sekerbank	PROPN
emaj-180	325	2	has	have	VERB
emaj-180	325	3	an	an	DET
emaj-180	325	4	unsatisfactory	unsatisfactory	ADJ
emaj-180	325	5	performance	performance	NOUN
emaj-180	325	6	for	for	ADP
emaj-180	325	7	roa	roa	PROPN
emaj-180	325	8	,	,	PUNCT
emaj-180	325	9	roe	roe	NOUN
emaj-180	325	10	,	,	PUNCT
emaj-180	325	11	lev	lev	NOUN
emaj-180	325	12	and	and	CCONJ
emaj-180	325	13	car	car	NOUN
emaj-180	325	14	.	.	PUNCT
emaj-180	326	1	t.	t.	PROPN
emaj-180	326	2	kalkınma	kalkınma	PROPN
emaj-180	326	3	bank	bank	PROPN
emaj-180	326	4	has	have	VERB
emaj-180	326	5	an	an	DET
emaj-180	326	6	unsatisfactory	unsatisfactory	ADJ
emaj-180	326	7	performance	performance	NOUN
emaj-180	326	8	for	for	ADP
emaj-180	326	9	roa	roa	NOUN
emaj-180	326	10	and	and	CCONJ
emaj-180	326	11	roe	roe	PROPN
emaj-180	326	12	,	,	PUNCT
emaj-180	326	13	but	but	CCONJ
emaj-180	326	14	a	a	DET
emaj-180	326	15	good	good	ADJ
emaj-180	326	16	performance	performance	NOUN
emaj-180	326	17	for	for	ADP
emaj-180	326	18	lev	lev	NOUN
emaj-180	326	19	and	and	CCONJ
emaj-180	326	20	car	car	NOUN
emaj-180	326	21	.	.	PUNCT
emaj-180	327	1	tskb	tskb	NOUN
emaj-180	327	2	has	have	VERB
emaj-180	327	3	a	a	DET
emaj-180	327	4	good	good	ADJ
emaj-180	327	5	performance	performance	NOUN
emaj-180	327	6	for	for	ADP
emaj-180	327	7	roa	roa	PROPN
emaj-180	327	8	,	,	PUNCT
emaj-180	327	9	roe	roe	NOUN
emaj-180	327	10	,	,	PUNCT
emaj-180	327	11	lev	lev	NOUN
emaj-180	327	12	and	and	CCONJ
emaj-180	327	13	car	car	NOUN
emaj-180	327	14	.	.	PUNCT
emaj-180	328	1	vakıfbank	vakıfbank	PROPN
emaj-180	328	2	has	have	VERB
emaj-180	328	3	a	a	DET
emaj-180	328	4	good	good	ADJ
emaj-180	328	5	performance	performance	NOUN
emaj-180	328	6	for	for	ADP
emaj-180	328	7	roa	roa	PROPN
emaj-180	328	8	and	and	CCONJ
emaj-180	328	9	roe	roe	PROPN
emaj-180	328	10	,	,	PUNCT
emaj-180	328	11	an	an	DET
emaj-180	328	12	average	average	ADJ
emaj-180	328	13	performance	performance	NOUN
emaj-180	328	14	for	for	ADP
emaj-180	328	15	lev	lev	NOUN
emaj-180	328	16	and	and	CCONJ
emaj-180	328	17	an	an	DET
emaj-180	328	18	unsatisfactory	unsatisfactory	ADJ
emaj-180	328	19	performance	performance	NOUN
emaj-180	328	20	for	for	ADP
emaj-180	328	21	car	car	NOUN
emaj-180	328	22	.	.	PUNCT
emaj-180	329	1	yapı	yapı	PROPN
emaj-180	329	2	kredi	kredi	PROPN
emaj-180	329	3	bank	bank	PROPN
emaj-180	329	4	has	have	VERB
emaj-180	329	5	an	an	DET
emaj-180	329	6	unsatisfactory	unsatisfactory	ADJ
emaj-180	329	7	performance	performance	NOUN
emaj-180	329	8	for	for	ADP
emaj-180	329	9	roa	roa	PROPN
emaj-180	329	10	,	,	PUNCT
emaj-180	329	11	roe	roe	NOUN
emaj-180	329	12	,	,	PUNCT
emaj-180	329	13	lev	lev	NOUN
emaj-180	329	14	and	and	CCONJ
emaj-180	329	15	car	car	NOUN
emaj-180	329	16	.	.	PUNCT
emaj-180	330	1	when	when	SCONJ
emaj-180	330	2	the	the	DET
emaj-180	330	3	financial	financial	ADJ
emaj-180	330	4	indicators	indicator	NOUN
emaj-180	330	5	and	and	CCONJ
emaj-180	330	6	intellectual	intellectual	ADJ
emaj-180	330	7	capital	capital	NOUN
emaj-180	330	8	performance	performance	NOUN
emaj-180	330	9	indicators	indicator	NOUN
emaj-180	330	10	are	be	AUX
emaj-180	330	11	evaluated	evaluate	VERB
emaj-180	330	12	altogether	altogether	ADV
emaj-180	330	13	,	,	PUNCT
emaj-180	330	14	the	the	DET
emaj-180	330	15	following	follow	VERB
emaj-180	330	16	table	table	NOUN
emaj-180	330	17	should	should	AUX
emaj-180	330	18	be	be	AUX
emaj-180	330	19	analyzed	analyze	VERB
emaj-180	330	20	:	:	PUNCT
emaj-180	330	21	table	table	NOUN
emaj-180	330	22	7	7	NUM
emaj-180	330	23	:	:	PUNCT
emaj-180	330	24	roas	roas	NOUN
emaj-180	330	25	,	,	PUNCT
emaj-180	330	26	roa	roa	NOUN
emaj-180	330	27	ranks	rank	NOUN
emaj-180	330	28	,	,	PUNCT
emaj-180	330	29	roes	roe	NOUN
emaj-180	330	30	,	,	PUNCT
emaj-180	330	31	roe	roe	NOUN
emaj-180	330	32	ranks	rank	NOUN
emaj-180	330	33	,	,	PUNCT
emaj-180	330	34	levs	levs	PROPN
emaj-180	330	35	,	,	PUNCT
emaj-180	330	36	lev	lev	NOUN
emaj-180	330	37	ranks	rank	NOUN
emaj-180	330	38	,	,	PUNCT
emaj-180	330	39	cars	car	NOUN
emaj-180	330	40	,	,	PUNCT
emaj-180	330	41	car	car	NOUN
emaj-180	330	42	ranks	rank	NOUN
emaj-180	330	43	,	,	PUNCT
emaj-180	330	44	mv	mv	PROPN
emaj-180	330	45	/	/	SYM
emaj-180	330	46	bv	bv	PROPN
emaj-180	330	47	ratios	ratio	NOUN
emaj-180	330	48	,	,	PUNCT
emaj-180	330	49	mv	mv	PROPN
emaj-180	330	50	/	/	SYM
emaj-180	330	51	bv	bv	PROPN
emaj-180	330	52	ratio	ratio	NOUN
emaj-180	330	53	ranks	rank	NOUN
emaj-180	330	54	,	,	PUNCT
emaj-180	330	55	vaics	vaic	NOUN
emaj-180	330	56	and	and	CCONJ
emaj-180	330	57	vaic	vaic	ADJ
emaj-180	330	58	ranks	rank	NOUN
emaj-180	330	59	of	of	ADP
emaj-180	330	60	turkish	turkish	ADJ
emaj-180	330	61	banks	bank	NOUN
emaj-180	330	62	listed	list	VERB
emaj-180	330	63	on	on	ADP
emaj-180	330	64	borsa	borsa	PROPN
emaj-180	330	65	istanbul	istanbul	PROPN
emaj-180	330	66	banking	banking	PROPN
emaj-180	330	67	index	index	NOUN
emaj-180	330	68	(	(	PUNCT
emaj-180	330	69	bist	bist	PROPN
emaj-180	330	70	xbank	xbank	PROPN
emaj-180	330	71	)	)	PUNCT
emaj-180	330	72	resource	resource	NOUN
emaj-180	330	73	:	:	PUNCT
emaj-180	330	74	table	table	NOUN
emaj-180	330	75	composed	compose	VERB
emaj-180	330	76	by	by	ADP
emaj-180	330	77	authors	author	NOUN
emaj-180	330	78	based	base	VERB
emaj-180	330	79	on	on	ADP
emaj-180	330	80	table	table	NOUN
emaj-180	330	81	7	7	NUM
emaj-180	330	82	,	,	PUNCT
emaj-180	330	83	specific	specific	ADJ
emaj-180	330	84	banks	bank	NOUN
emaj-180	330	85	reflect	reflect	VERB
emaj-180	330	86	a	a	DET
emaj-180	330	87	good	good	ADJ
emaj-180	330	88	performance	performance	NOUN
emaj-180	330	89	in	in	ADP
emaj-180	330	90	terms	term	NOUN
emaj-180	330	91	of	of	ADP
emaj-180	330	92	financial	financial	ADJ
emaj-180	330	93	indicators	indicator	NOUN
emaj-180	330	94	and	and	CCONJ
emaj-180	330	95	intellectual	intellectual	ADJ
emaj-180	330	96	capital	capital	NOUN
emaj-180	330	97	performance	performance	NOUN
emaj-180	330	98	indicators	indicator	NOUN
emaj-180	330	99	,	,	PUNCT
emaj-180	330	100	while	while	SCONJ
emaj-180	330	101	the	the	DET
emaj-180	330	102	same	same	ADJ
emaj-180	330	103	can	can	AUX
emaj-180	330	104	not	not	PART
emaj-180	330	105	be	be	AUX
emaj-180	330	106	said	say	VERB
emaj-180	330	107	for	for	ADP
emaj-180	330	108	other	other	ADJ
emaj-180	330	109	banks	bank	NOUN
emaj-180	330	110	.	.	PUNCT
emaj-180	331	1	akbank	akbank	PROPN
emaj-180	331	2	,	,	PUNCT
emaj-180	331	3	garanti	garanti	PROPN
emaj-180	331	4	bank	bank	PROPN
emaj-180	331	5	and	and	CCONJ
emaj-180	331	6	tskb	tskb	NOUN
emaj-180	331	7	are	be	AUX
emaj-180	331	8	the	the	DET
emaj-180	331	9	institutions	institution	NOUN
emaj-180	331	10	which	which	PRON
emaj-180	331	11	show	show	VERB
emaj-180	331	12	a	a	DET
emaj-180	331	13	good	good	ADJ
emaj-180	331	14	performance	performance	NOUN
emaj-180	331	15	both	both	CCONJ
emaj-180	331	16	in	in	ADP
emaj-180	331	17	terms	term	NOUN
emaj-180	331	18	of	of	ADP
emaj-180	331	19	financial	financial	ADJ
emaj-180	331	20	indicators	indicator	NOUN
emaj-180	331	21	and	and	CCONJ
emaj-180	331	22	intellectual	intellectual	ADJ
emaj-180	331	23	capital	capital	NOUN
emaj-180	331	24	performance	performance	NOUN
emaj-180	331	25	indicators	indicator	NOUN
emaj-180	331	26	.	.	PUNCT
emaj-180	332	1	on	on	ADP
emaj-180	332	2	the	the	DET
emaj-180	332	3	other	other	ADJ
emaj-180	332	4	hand	hand	NOUN
emaj-180	332	5	,	,	PUNCT
emaj-180	332	6	albaraka	albaraka	ADV
emaj-180	332	7	bank	bank	NOUN
emaj-180	332	8	,	,	PUNCT
emaj-180	332	9	sekerbank	sekerbank	ADJ
emaj-180	332	10	and	and	CCONJ
emaj-180	332	11	yapı	yapı	PROPN
emaj-180	332	12	kredi	kredi	PROPN
emaj-180	332	13	bank	bank	PROPN
emaj-180	332	14	are	be	AUX
emaj-180	332	15	the	the	DET
emaj-180	332	16	institutions	institution	NOUN
emaj-180	332	17	which	which	PRON
emaj-180	332	18	show	show	VERB
emaj-180	332	19	an	an	DET
emaj-180	332	20	unsatisfactory	unsatisfactory	ADJ
emaj-180	332	21	performance	performance	NOUN
emaj-180	332	22	both	both	CCONJ
emaj-180	332	23	in	in	ADP
emaj-180	332	24	terms	term	NOUN
emaj-180	332	25	of	of	ADP
emaj-180	332	26	financial	financial	ADJ
emaj-180	332	27	indicators	indicator	NOUN
emaj-180	332	28	and	and	CCONJ
emaj-180	332	29	intellectual	intellectual	ADJ
emaj-180	332	30	capital	capital	NOUN
emaj-180	332	31	performance	performance	NOUN
emaj-180	332	32	indicators	indicator	NOUN
emaj-180	332	33	.	.	PUNCT
emaj-180	333	1	remaining	remain	VERB
emaj-180	333	2	banks‟	banks‟	ADP
emaj-180	333	3	financial	financial	ADJ
emaj-180	333	4	indicators	indicator	NOUN
emaj-180	333	5	and	and	CCONJ
emaj-180	333	6	intellectual	intellectual	ADJ
emaj-180	333	7	capital	capital	NOUN
emaj-180	333	8	performance	performance	NOUN
emaj-180	333	9	indicators	indicator	NOUN
emaj-180	333	10	have	have	VERB
emaj-180	333	11	ups	up	NOUN
emaj-180	333	12	and	and	CCONJ
emaj-180	333	13	downs	down	NOUN
emaj-180	333	14	.	.	PUNCT
emaj-180	334	1	this	this	DET
emaj-180	334	2	study	study	NOUN
emaj-180	334	3	also	also	ADV
emaj-180	334	4	ran	run	VERB
emaj-180	334	5	a	a	DET
emaj-180	334	6	pearson	pearson	PROPN
emaj-180	334	7	correlations	correlation	NOUN
emaj-180	334	8	test	test	NOUN
emaj-180	334	9	to	to	PART
emaj-180	334	10	investigate	investigate	VERB
emaj-180	334	11	the	the	DET
emaj-180	334	12	relationship	relationship	NOUN
emaj-180	334	13	between	between	ADP
emaj-180	334	14	financial	financial	ADJ
emaj-180	334	15	indicators	indicator	NOUN
emaj-180	334	16	(	(	PUNCT
emaj-180	334	17	roa	roa	PROPN
emaj-180	334	18	,	,	PUNCT
emaj-180	334	19	roe	roe	NOUN
emaj-180	334	20	,	,	PUNCT
emaj-180	334	21	lev	lev	NOUN
emaj-180	334	22	,	,	PUNCT
emaj-180	334	23	car	car	NOUN
emaj-180	334	24	)	)	PUNCT
emaj-180	334	25	and	and	CCONJ
emaj-180	334	26	intellectual	intellectual	ADJ
emaj-180	334	27	capital	capital	NOUN
emaj-180	334	28	performance	performance	NOUN
emaj-180	334	29	indicators	indicator	NOUN
emaj-180	334	30	(	(	PUNCT
emaj-180	334	31	mv	mv	PROPN
emaj-180	334	32	/	/	SYM
emaj-180	334	33	pv	pv	PROPN
emaj-180	334	34	,	,	PUNCT
emaj-180	334	35	hce	hce	PROPN
emaj-180	334	36	,	,	PUNCT
emaj-180	334	37	sce	sce	PROPN
emaj-180	334	38	,	,	PUNCT
emaj-180	334	39	cee	cee	PROPN
emaj-180	334	40	,	,	PUNCT
emaj-180	334	41	vaic	vaic	ADJ
emaj-180	334	42	)	)	PUNCT
emaj-180	334	43	of	of	ADP
emaj-180	334	44	turkish	turkish	ADJ
emaj-180	334	45	banks	bank	NOUN
emaj-180	334	46	listed	list	VERB
emaj-180	334	47	on	on	ADP
emaj-180	334	48	borsa	borsa	PROPN
emaj-180	334	49	istanbul	istanbul	PROPN
emaj-180	334	50	banking	banking	PROPN
emaj-180	334	51	index	index	NOUN
emaj-180	334	52	(	(	PUNCT
emaj-180	334	53	bist	bist	PROPN
emaj-180	334	54	xbank	xbank	PROPN
emaj-180	334	55	)	)	PUNCT
emaj-180	334	56	.	.	PUNCT
emaj-180	335	1	in	in	ADP
emaj-180	335	2	order	order	NOUN
emaj-180	335	3	to	to	PART
emaj-180	335	4	realize	realize	VERB
emaj-180	335	5	this	this	DET
emaj-180	335	6	purpose	purpose	NOUN
emaj-180	335	7	,	,	PUNCT
emaj-180	335	8	specific	specific	ADJ
emaj-180	335	9	hypothesis	hypothesis	NOUN
emaj-180	335	10	were	be	AUX
emaj-180	335	11	posed	pose	VERB
emaj-180	335	12	.	.	PUNCT
emaj-180	336	1	the	the	DET
emaj-180	336	2	following	follow	VERB
emaj-180	336	3	hypothesis	hypothesis	NOUN
emaj-180	336	4	were	be	AUX
emaj-180	336	5	extracted	extract	VERB
emaj-180	336	6	as	as	ADP
emaj-180	336	7	a	a	DET
emaj-180	336	8	result	result	NOUN
emaj-180	336	9	of	of	ADP
emaj-180	336	10	extensive	extensive	ADJ
emaj-180	336	11	literature	literature	NOUN
emaj-180	336	12	review	review	NOUN
emaj-180	336	13	on	on	ADP
emaj-180	336	14	intellectual	intellectual	ADJ
emaj-180	336	15	capital	capital	NOUN
emaj-180	336	16	:	:	PUNCT
emaj-180	336	17	research	research	NOUN
emaj-180	336	18	hypothesis	hypothesis	NOUN
emaj-180	336	19	:	:	PUNCT
emaj-180	336	20	h1a	h1a	NOUN
emaj-180	336	21	:	:	PUNCT
emaj-180	336	22	there	there	PRON
emaj-180	336	23	is	be	VERB
emaj-180	336	24	a	a	DET
emaj-180	336	25	positive	positive	ADJ
emaj-180	336	26	strong	strong	ADJ
emaj-180	336	27	/	/	SYM
emaj-180	336	28	very	very	ADV
emaj-180	336	29	strong	strong	ADJ
emaj-180	336	30	relationship	relationship	NOUN
emaj-180	336	31	between	between	ADP
emaj-180	336	32	vaic	vaic	ADV
emaj-180	336	33	and	and	CCONJ
emaj-180	336	34	hce	hce	PROPN
emaj-180	336	35	h1b	h1b	PROPN
emaj-180	336	36	:	:	PUNCT
emaj-180	336	37	there	there	PRON
emaj-180	336	38	is	be	VERB
emaj-180	336	39	a	a	DET
emaj-180	336	40	positive	positive	ADJ
emaj-180	336	41	strong	strong	ADJ
emaj-180	336	42	/	/	SYM
emaj-180	336	43	very	very	ADV
emaj-180	336	44	strong	strong	ADJ
emaj-180	336	45	relationship	relationship	NOUN
emaj-180	336	46	between	between	ADP
emaj-180	336	47	vaic	vaic	ADV
emaj-180	336	48	and	and	CCONJ
emaj-180	336	49	sce	sce	PROPN
emaj-180	337	1	h1c	h1c	PROPN
emaj-180	337	2	:	:	PUNCT
emaj-180	337	3	there	there	PRON
emaj-180	337	4	is	be	VERB
emaj-180	337	5	a	a	DET
emaj-180	337	6	positive	positive	ADJ
emaj-180	337	7	strong	strong	ADJ
emaj-180	337	8	/	/	SYM
emaj-180	337	9	very	very	ADV
emaj-180	337	10	strong	strong	ADJ
emaj-180	337	11	relationship	relationship	NOUN
emaj-180	337	12	between	between	ADP
emaj-180	337	13	vaic	vaic	ADJ
emaj-180	337	14	and	and	CCONJ
emaj-180	337	15	roa	roa	PROPN
emaj-180	337	16	h2a	h2a	PROPN
emaj-180	337	17	:	:	PUNCT
emaj-180	337	18	there	there	PRON
emaj-180	337	19	is	be	VERB
emaj-180	337	20	a	a	DET
emaj-180	337	21	positive	positive	ADJ
emaj-180	337	22	strong	strong	ADJ
emaj-180	337	23	/	/	SYM
emaj-180	337	24	very	very	ADV
emaj-180	337	25	strong	strong	ADJ
emaj-180	337	26	relationship	relationship	NOUN
emaj-180	337	27	between	between	ADP
emaj-180	337	28	hce	hce	PROPN
emaj-180	337	29	and	and	CCONJ
emaj-180	337	30	sce	sce	PROPN
emaj-180	337	31	h2b	h2b	PROPN
emaj-180	337	32	:	:	PUNCT
emaj-180	337	33	there	there	PRON
emaj-180	337	34	is	be	VERB
emaj-180	337	35	a	a	DET
emaj-180	337	36	positive	positive	ADJ
emaj-180	337	37	strong	strong	ADJ
emaj-180	337	38	/	/	SYM
emaj-180	337	39	very	very	ADV
emaj-180	337	40	strong	strong	ADJ
emaj-180	337	41	relationship	relationship	NOUN
emaj-180	337	42	between	between	ADP
emaj-180	337	43	hce	hce	PROPN
emaj-180	337	44	and	and	CCONJ
emaj-180	337	45	cee	cee	PROPN
emaj-180	337	46	h2c	h2c	PROPN
emaj-180	337	47	:	:	PUNCT
emaj-180	337	48	there	there	PRON
emaj-180	337	49	is	be	VERB
emaj-180	337	50	a	a	DET
emaj-180	337	51	positive	positive	ADJ
emaj-180	337	52	strong	strong	ADJ
emaj-180	337	53	/	/	SYM
emaj-180	337	54	very	very	ADV
emaj-180	337	55	strong	strong	ADJ
emaj-180	337	56	relationship	relationship	NOUN
emaj-180	337	57	between	between	ADP
emaj-180	337	58	sce	sce	PROPN
emaj-180	337	59	and	and	CCONJ
emaj-180	337	60	cee	cee	PROPN
emaj-180	337	61	h3a	h3a	NOUN
emaj-180	337	62	:	:	PUNCT
emaj-180	337	63	there	there	PRON
emaj-180	337	64	is	be	VERB
emaj-180	337	65	a	a	DET
emaj-180	337	66	positive	positive	ADJ
emaj-180	337	67	strong	strong	ADJ
emaj-180	337	68	/	/	SYM
emaj-180	337	69	very	very	ADV
emaj-180	337	70	strong	strong	ADJ
emaj-180	337	71	relationship	relationship	NOUN
emaj-180	337	72	between	between	ADP
emaj-180	337	73	hce	hce	PROPN
emaj-180	337	74	and	and	CCONJ
emaj-180	337	75	roa	roa	PROPN
emaj-180	337	76	h3b	h3b	PROPN
emaj-180	337	77	:	:	PUNCT
emaj-180	337	78	there	there	PRON
emaj-180	337	79	is	be	VERB
emaj-180	337	80	a	a	DET
emaj-180	337	81	positive	positive	ADJ
emaj-180	337	82	strong	strong	ADJ
emaj-180	337	83	/	/	SYM
emaj-180	337	84	very	very	ADV
emaj-180	337	85	strong	strong	ADJ
emaj-180	337	86	relationship	relationship	NOUN
emaj-180	337	87	between	between	ADP
emaj-180	337	88	sce	sce	PROPN
emaj-180	337	89	and	and	CCONJ
emaj-180	337	90	roa	roa	NOUN
emaj-180	337	91	volume	volume	NOUN
emaj-180	337	92	9	9	NUM
emaj-180	337	93	no	no	DET
emaj-180	337	94	1	1	NUM
emaj-180	337	95	(	(	PUNCT
emaj-180	337	96	2019	2019	NUM
emaj-180	337	97	)	)	PUNCT
emaj-180	337	98	|	|	ADV
emaj-180	337	99	issn	issn	VERB
emaj-180	337	100	2158	2158	NUM
emaj-180	337	101	-	-	SYM
emaj-180	337	102	8708	8708	NUM
emaj-180	337	103	(	(	PUNCT
emaj-180	337	104	online	online	NOUN
emaj-180	337	105	)	)	PUNCT
emaj-180	337	106	|	|	ADV
emaj-180	337	107	doi	doi	X
emaj-180	337	108	10.5195	10.5195	NUM
emaj-180	337	109	/	/	SYM
emaj-180	337	110	emaj.2019.180	emaj.2019.180	PROPN
emaj-180	338	1	|	|	ADV
emaj-180	338	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-180	338	3	mehmet	mehmet	PROPN
emaj-180	338	4	lütfi	lütfi	PROPN
emaj-180	338	5	arslan	arslan	PROPN
emaj-180	338	6	,	,	PUNCT
emaj-180	338	7	cevdet	cevdet	NOUN
emaj-180	338	8	kızıl	kızıl	NOUN
emaj-180	338	9	emerging	emerge	VERB
emaj-180	338	10	markets	market	NOUN
emaj-180	338	11	journal	journal	NOUN
emaj-180	339	1	|	|	ADV
emaj-180	339	2	p	p	NOUN
emaj-180	339	3	a	a	DET
emaj-180	339	4	g	g	NOUN
emaj-180	339	5	e	e	NOUN
emaj-180	339	6	|111	|111	NOUN
emaj-180	339	7	h3c	h3c	PROPN
emaj-180	339	8	:	:	PUNCT
emaj-180	339	9	there	there	PRON
emaj-180	339	10	is	be	VERB
emaj-180	339	11	a	a	DET
emaj-180	339	12	positive	positive	ADJ
emaj-180	339	13	strong	strong	ADJ
emaj-180	339	14	/	/	SYM
emaj-180	339	15	very	very	ADV
emaj-180	339	16	strong	strong	ADJ
emaj-180	339	17	relationship	relationship	NOUN
emaj-180	339	18	between	between	ADP
emaj-180	339	19	cee	cee	PROPN
emaj-180	339	20	and	and	CCONJ
emaj-180	339	21	roa	roa	PROPN
emaj-180	339	22	h4a	h4a	PROPN
emaj-180	339	23	:	:	PUNCT
emaj-180	339	24	there	there	PRON
emaj-180	339	25	is	be	VERB
emaj-180	339	26	a	a	DET
emaj-180	339	27	positive	positive	ADJ
emaj-180	339	28	strong	strong	ADJ
emaj-180	339	29	/	/	SYM
emaj-180	339	30	very	very	ADV
emaj-180	339	31	strong	strong	ADJ
emaj-180	339	32	relationship	relationship	NOUN
emaj-180	339	33	between	between	ADP
emaj-180	339	34	roe	roe	PROPN
emaj-180	339	35	and	and	CCONJ
emaj-180	339	36	roa	roa	PROPN
emaj-180	339	37	h4b	h4b	PROPN
emaj-180	339	38	:	:	PUNCT
emaj-180	339	39	there	there	PRON
emaj-180	339	40	is	be	VERB
emaj-180	339	41	a	a	DET
emaj-180	339	42	positive	positive	ADJ
emaj-180	339	43	strong	strong	ADJ
emaj-180	339	44	/	/	SYM
emaj-180	339	45	very	very	ADV
emaj-180	339	46	strong	strong	ADJ
emaj-180	339	47	relationship	relationship	NOUN
emaj-180	339	48	between	between	ADP
emaj-180	339	49	roe	roe	PROPN
emaj-180	339	50	and	and	CCONJ
emaj-180	339	51	hce	hce	PROPN
emaj-180	339	52	h4c	h4c	PROPN
emaj-180	339	53	:	:	PUNCT
emaj-180	339	54	there	there	PRON
emaj-180	339	55	is	be	VERB
emaj-180	339	56	a	a	DET
emaj-180	339	57	positive	positive	ADJ
emaj-180	339	58	strong	strong	ADJ
emaj-180	339	59	/	/	SYM
emaj-180	339	60	very	very	ADV
emaj-180	339	61	strong	strong	ADJ
emaj-180	339	62	relationship	relationship	NOUN
emaj-180	339	63	between	between	ADP
emaj-180	339	64	roe	roe	PROPN
emaj-180	339	65	and	and	CCONJ
emaj-180	339	66	sce	sce	VERB
emaj-180	339	67	the	the	DET
emaj-180	339	68	table	table	NOUN
emaj-180	339	69	below	below	ADV
emaj-180	339	70	shows	show	VERB
emaj-180	339	71	the	the	DET
emaj-180	339	72	pearson	pearson	PROPN
emaj-180	339	73	correlations	correlations	PROPN
emaj-180	339	74	test	test	NOUN
emaj-180	339	75	for	for	ADP
emaj-180	339	76	indicators	indicator	NOUN
emaj-180	339	77	(	(	PUNCT
emaj-180	339	78	variables	variable	NOUN
emaj-180	339	79	):	):	PUNCT
emaj-180	339	80	table	table	NOUN
emaj-180	339	81	8	8	NUM
emaj-180	339	82	:	:	PUNCT
emaj-180	339	83	pearson	pearson	PROPN
emaj-180	339	84	correlations	correlations	PROPN
emaj-180	339	85	test	test	NOUN
emaj-180	339	86	for	for	ADP
emaj-180	339	87	financial	financial	ADJ
emaj-180	339	88	indicators	indicator	NOUN
emaj-180	339	89	(	(	PUNCT
emaj-180	339	90	roa	roa	PROPN
emaj-180	339	91	,	,	PUNCT
emaj-180	339	92	roe	roe	NOUN
emaj-180	339	93	,	,	PUNCT
emaj-180	339	94	lev	lev	NOUN
emaj-180	339	95	,	,	PUNCT
emaj-180	339	96	car	car	NOUN
emaj-180	339	97	)	)	PUNCT
emaj-180	339	98	and	and	CCONJ
emaj-180	339	99	intellectual	intellectual	ADJ
emaj-180	339	100	capital	capital	NOUN
emaj-180	339	101	indicators	indicator	NOUN
emaj-180	339	102	(	(	PUNCT
emaj-180	339	103	mv	mv	PROPN
emaj-180	339	104	/	/	SYM
emaj-180	339	105	bv	bv	PROPN
emaj-180	339	106	,	,	PUNCT
emaj-180	339	107	hce	hce	PROPN
emaj-180	339	108	,	,	PUNCT
emaj-180	339	109	sce	sce	PROPN
emaj-180	339	110	,	,	PUNCT
emaj-180	339	111	cee	cee	PROPN
emaj-180	339	112	,	,	PUNCT
emaj-180	339	113	vaic	vaic	ADJ
emaj-180	339	114	)	)	PUNCT
emaj-180	339	115	resource	resource	NOUN
emaj-180	339	116	:	:	PUNCT
emaj-180	339	117	table	table	NOUN
emaj-180	339	118	composed	compose	VERB
emaj-180	339	119	by	by	ADP
emaj-180	339	120	authors	author	NOUN
emaj-180	339	121	correlation	correlation	NOUN
emaj-180	339	122	coefficients	coefficient	NOUN
emaj-180	339	123	(	(	PUNCT
emaj-180	339	124	r	r	NOUN
emaj-180	339	125	)	)	PUNCT
emaj-180	339	126	vary	vary	NOUN
emaj-180	339	127	between	between	ADP
emaj-180	339	128	-1	-1	PUNCT
emaj-180	339	129	and	and	CCONJ
emaj-180	339	130	+1	+1	PROPN
emaj-180	339	131	(	(	PUNCT
emaj-180	339	132	dönmez	dönmez	NOUN
emaj-180	339	133	and	and	CCONJ
emaj-180	339	134	erol	erol	NOUN
emaj-180	339	135	,	,	PUNCT
emaj-180	339	136	2016	2016	NUM
emaj-180	339	137	)	)	PUNCT
emaj-180	339	138	.	.	PUNCT
emaj-180	340	1	a	a	DET
emaj-180	340	2	negative	negative	ADJ
emaj-180	340	3	correlation	correlation	NOUN
emaj-180	340	4	stands	stand	VERB
emaj-180	340	5	for	for	ADP
emaj-180	340	6	relationship	relationship	NOUN
emaj-180	340	7	in	in	ADP
emaj-180	340	8	the	the	DET
emaj-180	340	9	opposite	opposite	ADJ
emaj-180	340	10	direction	direction	NOUN
emaj-180	340	11	while	while	SCONJ
emaj-180	340	12	a	a	DET
emaj-180	340	13	positive	positive	ADJ
emaj-180	340	14	correlation	correlation	NOUN
emaj-180	340	15	stands	stand	VERB
emaj-180	340	16	for	for	ADP
emaj-180	340	17	parallel	parallel	ADJ
emaj-180	340	18	relationship	relationship	NOUN
emaj-180	340	19	in	in	ADP
emaj-180	340	20	the	the	DET
emaj-180	340	21	same	same	ADJ
emaj-180	340	22	direction	direction	NOUN
emaj-180	340	23	(	(	PUNCT
emaj-180	340	24	kalaycı	kalaycı	PROPN
emaj-180	340	25	,	,	PUNCT
emaj-180	340	26	2009	2009	NUM
emaj-180	340	27	)	)	PUNCT
emaj-180	340	28	.	.	PUNCT
emaj-180	341	1	correlation	correlation	NOUN
emaj-180	341	2	coefficients	coefficient	NOUN
emaj-180	341	3	(	(	PUNCT
emaj-180	341	4	r	r	NOUN
emaj-180	341	5	)	)	PUNCT
emaj-180	341	6	are	be	AUX
emaj-180	341	7	very	very	ADV
emaj-180	341	8	important	important	ADJ
emaj-180	341	9	and	and	CCONJ
emaj-180	341	10	should	should	AUX
emaj-180	341	11	be	be	AUX
emaj-180	341	12	interpreted	interpret	VERB
emaj-180	341	13	correctly	correctly	ADV
emaj-180	341	14	.	.	PUNCT
emaj-180	342	1	the	the	DET
emaj-180	342	2	following	follow	VERB
emaj-180	342	3	ranges	range	NOUN
emaj-180	342	4	are	be	AUX
emaj-180	342	5	used	use	VERB
emaj-180	342	6	to	to	PART
emaj-180	342	7	interpret	interpret	VERB
emaj-180	342	8	the	the	DET
emaj-180	342	9	strength	strength	NOUN
emaj-180	342	10	of	of	ADP
emaj-180	342	11	correlation	correlation	NOUN
emaj-180	342	12	coefficients	coefficient	NOUN
emaj-180	342	13	(	(	PUNCT
emaj-180	342	14	r	r	NOUN
emaj-180	342	15	):	):	PUNCT
emaj-180	342	16	0,00	0,00	X
emaj-180	342	17	<	<	X
emaj-180	342	18	r	r	X
emaj-180	342	19	<	<	X
emaj-180	342	20	0,25	0,25	NOUN
emaj-180	342	21	=	=	PUNCT
emaj-180	342	22	very	very	ADV
emaj-180	342	23	low	low	ADJ
emaj-180	342	24	relationship	relationship	NOUN
emaj-180	343	1	0,26	0,26	NOUN
emaj-180	344	1	<	<	X
emaj-180	344	2	r	r	X
emaj-180	344	3	<	<	X
emaj-180	344	4	0,49	0,49	PUNCT
emaj-180	344	5	=	=	SYM
emaj-180	344	6	low	low	ADJ
emaj-180	344	7	relationship	relationship	NOUN
emaj-180	345	1	0,50	0,50	NOUN
emaj-180	345	2	<	<	X
emaj-180	345	3	r	r	X
emaj-180	345	4	<	<	X
emaj-180	345	5	0,69	0,69	PUNCT
emaj-180	345	6	=	=	SYM
emaj-180	345	7	moderate	moderate	ADJ
emaj-180	345	8	relationship	relationship	NOUN
emaj-180	345	9	0,70	0,70	PUNCT
emaj-180	345	10	<	<	X
emaj-180	345	11	r	r	X
emaj-180	345	12	<	<	X
emaj-180	345	13	0,89	0,89	NOUN
emaj-180	345	14	=	=	SYM
emaj-180	345	15	strong	strong	ADJ
emaj-180	345	16	relationship	relationship	NOUN
emaj-180	345	17	0,90	0,90	PUNCT
emaj-180	346	1	<	<	X
emaj-180	346	2	r	r	X
emaj-180	346	3	<	<	X
emaj-180	346	4	1,00	1,00	X
emaj-180	346	5	=	=	SYM
emaj-180	346	6	very	very	ADV
emaj-180	346	7	strong	strong	ADJ
emaj-180	346	8	relationship	relationship	NOUN
emaj-180	346	9	thus	thus	ADV
emaj-180	346	10	,	,	PUNCT
emaj-180	346	11	there	there	PRON
emaj-180	346	12	is	be	VERB
emaj-180	346	13	a	a	DET
emaj-180	346	14	very	very	ADV
emaj-180	346	15	strong	strong	ADJ
emaj-180	346	16	positive	positive	ADJ
emaj-180	346	17	relationship	relationship	NOUN
emaj-180	346	18	between	between	ADP
emaj-180	346	19	roa	roa	PROPN
emaj-180	346	20	and	and	CCONJ
emaj-180	346	21	roe	roe	PROPN
emaj-180	346	22	as	as	ADV
emaj-180	346	23	well	well	ADV
emaj-180	346	24	as	as	ADP
emaj-180	346	25	hce	hce	PROPN
emaj-180	346	26	and	and	CCONJ
emaj-180	346	27	vaic	vaic	ADV
emaj-180	346	28	of	of	ADP
emaj-180	346	29	turkish	turkish	ADJ
emaj-180	346	30	banks	bank	NOUN
emaj-180	346	31	listed	list	VERB
emaj-180	346	32	on	on	ADP
emaj-180	346	33	borsa	borsa	PROPN
emaj-180	346	34	istanbul	istanbul	PROPN
emaj-180	346	35	banking	banking	PROPN
emaj-180	346	36	index	index	NOUN
emaj-180	346	37	(	(	PUNCT
emaj-180	346	38	bist	bist	PROPN
emaj-180	346	39	xbank	xbank	PROPN
emaj-180	346	40	)	)	PUNCT
emaj-180	346	41	.	.	PUNCT
emaj-180	347	1	also	also	ADV
emaj-180	347	2	,	,	PUNCT
emaj-180	347	3	there	there	PRON
emaj-180	347	4	is	be	VERB
emaj-180	347	5	a	a	DET
emaj-180	347	6	strong	strong	ADJ
emaj-180	347	7	positive	positive	ADJ
emaj-180	347	8	link	link	NOUN
emaj-180	347	9	between	between	ADP
emaj-180	347	10	roa	roa	PROPN
emaj-180	347	11	and	and	CCONJ
emaj-180	347	12	hce	hce	PROPN
emaj-180	347	13	as	as	ADV
emaj-180	347	14	well	well	ADV
emaj-180	347	15	as	as	ADP
emaj-180	347	16	roa	roa	NOUN
emaj-180	347	17	and	and	CCONJ
emaj-180	347	18	sce	sce	PROPN
emaj-180	347	19	.	.	PUNCT
emaj-180	348	1	likewise	likewise	ADV
emaj-180	348	2	,	,	PUNCT
emaj-180	348	3	there	there	PRON
emaj-180	348	4	is	be	VERB
emaj-180	348	5	a	a	DET
emaj-180	348	6	strong	strong	ADJ
emaj-180	348	7	positive	positive	ADJ
emaj-180	348	8	connection	connection	NOUN
emaj-180	348	9	between	between	ADP
emaj-180	348	10	roa	roa	PROPN
emaj-180	348	11	and	and	CCONJ
emaj-180	348	12	sce	sce	PROPN
emaj-180	348	13	.	.	PUNCT
emaj-180	349	1	there	there	PRON
emaj-180	349	2	is	be	VERB
emaj-180	349	3	a	a	DET
emaj-180	349	4	strong	strong	ADJ
emaj-180	349	5	positive	positive	ADJ
emaj-180	349	6	correlation	correlation	NOUN
emaj-180	349	7	between	between	ADP
emaj-180	349	8	roa	roa	NOUN
emaj-180	349	9	and	and	CCONJ
emaj-180	349	10	vaic	vaic	ADV
emaj-180	349	11	as	as	ADV
emaj-180	349	12	well	well	ADV
emaj-180	349	13	.	.	PUNCT
emaj-180	350	1	additionally	additionally	ADV
emaj-180	350	2	,	,	PUNCT
emaj-180	350	3	there	there	PRON
emaj-180	350	4	is	be	VERB
emaj-180	350	5	a	a	DET
emaj-180	350	6	strong	strong	ADJ
emaj-180	350	7	positive	positive	ADJ
emaj-180	350	8	relationship	relationship	NOUN
emaj-180	350	9	between	between	ADP
emaj-180	350	10	hce	hce	PROPN
emaj-180	350	11	and	and	CCONJ
emaj-180	350	12	sce	sce	PROPN
emaj-180	350	13	.	.	PUNCT
emaj-180	351	1	similarly	similarly	ADV
emaj-180	351	2	,	,	PUNCT
emaj-180	351	3	there	there	PRON
emaj-180	351	4	is	be	VERB
emaj-180	351	5	a	a	DET
emaj-180	351	6	strong	strong	ADJ
emaj-180	351	7	correlation	correlation	NOUN
emaj-180	351	8	between	between	ADP
emaj-180	351	9	hce	hce	PROPN
emaj-180	351	10	and	and	CCONJ
emaj-180	351	11	cee	cee	PROPN
emaj-180	351	12	.	.	PUNCT
emaj-180	352	1	moreover	moreover	ADV
emaj-180	352	2	,	,	PUNCT
emaj-180	352	3	a	a	DET
emaj-180	352	4	strong	strong	ADJ
emaj-180	352	5	positive	positive	ADJ
emaj-180	352	6	link	link	NOUN
emaj-180	352	7	between	between	ADP
emaj-180	352	8	sce	sce	PROPN
emaj-180	352	9	and	and	CCONJ
emaj-180	352	10	cce	cce	PROPN
emaj-180	352	11	is	be	AUX
emaj-180	352	12	detected	detect	VERB
emaj-180	352	13	.	.	PUNCT
emaj-180	353	1	finally	finally	ADV
emaj-180	353	2	,	,	PUNCT
emaj-180	353	3	there	there	PRON
emaj-180	353	4	is	be	VERB
emaj-180	353	5	a	a	DET
emaj-180	353	6	strong	strong	ADJ
emaj-180	353	7	positive	positive	ADJ
emaj-180	353	8	correlation	correlation	NOUN
emaj-180	353	9	between	between	ADP
emaj-180	353	10	sce	sce	PROPN
emaj-180	353	11	and	and	CCONJ
emaj-180	353	12	vaic	vaic	ADJ
emaj-180	353	13	.	.	PUNCT
emaj-180	354	1	so	so	ADV
emaj-180	354	2	,	,	PUNCT
emaj-180	354	3	hypothesis	hypothesis	NOUN
emaj-180	354	4	1a	1a	NOUN
emaj-180	354	5	,	,	PUNCT
emaj-180	354	6	hypothesis	hypothesis	NOUN
emaj-180	354	7	1b	1b	NUM
emaj-180	354	8	,	,	PUNCT
emaj-180	354	9	hypothesis	hypothesis	NOUN
emaj-180	354	10	1c	1c	NOUN
emaj-180	354	11	,	,	PUNCT
emaj-180	354	12	hypothesis	hypothesis	NOUN
emaj-180	354	13	2a	2a	NUM
emaj-180	354	14	,	,	PUNCT
emaj-180	354	15	hypothesis	hypothesis	NOUN
emaj-180	354	16	2b	2b	NOUN
emaj-180	354	17	,	,	PUNCT
emaj-180	354	18	hypothesis	hypothesis	NOUN
emaj-180	354	19	2c	2c	NOUN
emaj-180	354	20	,	,	PUNCT
emaj-180	354	21	hypothesis	hypothesis	NOUN
emaj-180	354	22	3a	3a	NUM
emaj-180	354	23	,	,	PUNCT
emaj-180	354	24	hypothesis	hypothesis	NOUN
emaj-180	354	25	3b	3b	NOUN
emaj-180	354	26	and	and	CCONJ
emaj-180	354	27	hypothesis	hypothesis	NOUN
emaj-180	354	28	4a	4a	NOUN
emaj-180	354	29	are	be	AUX
emaj-180	354	30	accepted	accept	VERB
emaj-180	354	31	.	.	PUNCT
emaj-180	355	1	however	however	ADV
emaj-180	355	2	,	,	PUNCT
emaj-180	355	3	hypothesis	hypothesis	NOUN
emaj-180	355	4	3c	3c	NUM
emaj-180	355	5	,	,	PUNCT
emaj-180	355	6	hypothesis	hypothesis	NOUN
emaj-180	355	7	4b	4b	NOUN
emaj-180	355	8	and	and	CCONJ
emaj-180	355	9	hypothesis	hypothesis	NOUN
emaj-180	355	10	4c	4c	NOUN
emaj-180	355	11	are	be	AUX
emaj-180	355	12	rejected	reject	VERB
emaj-180	355	13	.	.	PUNCT
emaj-180	356	1	some	some	PRON
emaj-180	356	2	of	of	ADP
emaj-180	356	3	these	these	DET
emaj-180	356	4	findings	finding	NOUN
emaj-180	356	5	are	be	AUX
emaj-180	356	6	the	the	DET
emaj-180	356	7	same	same	ADJ
emaj-180	356	8	with	with	ADP
emaj-180	356	9	findings	finding	NOUN
emaj-180	356	10	of	of	ADP
emaj-180	356	11	öztürk	öztürk	NOUN
emaj-180	356	12	and	and	CCONJ
emaj-180	356	13	demirgüneş	demirgüneş	NOUN
emaj-180	356	14	(	(	PUNCT
emaj-180	356	15	2007	2007	NUM
emaj-180	356	16	)	)	PUNCT
emaj-180	356	17	,	,	PUNCT
emaj-180	356	18	kızıl	kızıl	PROPN
emaj-180	356	19	(	(	PUNCT
emaj-180	356	20	2009	2009	NUM
emaj-180	356	21	)	)	PUNCT
emaj-180	356	22	,	,	PUNCT
emaj-180	356	23	dönmez	dönmez	NOUN
emaj-180	356	24	and	and	CCONJ
emaj-180	356	25	erol	erol	NOUN
emaj-180	356	26	(	(	PUNCT
emaj-180	356	27	2016	2016	NUM
emaj-180	356	28	)	)	PUNCT
emaj-180	356	29	,	,	PUNCT
emaj-180	356	30	thakur	thakur	PROPN
emaj-180	356	31	(	(	PUNCT
emaj-180	356	32	2017	2017	NUM
emaj-180	356	33	)	)	PUNCT
emaj-180	356	34	and	and	CCONJ
emaj-180	356	35	nawaz	nawaz	NOUN
emaj-180	356	36	and	and	CCONJ
emaj-180	356	37	haniffa	haniffa	NOUN
emaj-180	356	38	(	(	PUNCT
emaj-180	356	39	2017	2017	NUM
emaj-180	356	40	)	)	PUNCT
emaj-180	356	41	in	in	ADP
emaj-180	356	42	the	the	DET
emaj-180	356	43	literature	literature	NOUN
emaj-180	356	44	.	.	PUNCT
emaj-180	357	1	iv	iv	X
emaj-180	357	2	.	.	PUNCT
emaj-180	358	1	conclusion	conclusion	NOUN
emaj-180	358	2	intellectual	intellectual	ADJ
emaj-180	358	3	capital‟s	capital‟	NOUN
emaj-180	358	4	importance	importance	NOUN
emaj-180	358	5	is	be	AUX
emaj-180	358	6	becoming	become	VERB
emaj-180	358	7	more	more	ADV
emaj-180	358	8	evident	evident	ADJ
emaj-180	358	9	for	for	ADP
emaj-180	358	10	firm	firm	ADJ
emaj-180	358	11	performance	performance	NOUN
emaj-180	358	12	and	and	CCONJ
emaj-180	358	13	continuous	continuous	ADJ
emaj-180	358	14	competitive	competitive	ADJ
emaj-180	358	15	advantage	advantage	NOUN
emaj-180	358	16	as	as	SCONJ
emaj-180	358	17	the	the	DET
emaj-180	358	18	contribution	contribution	NOUN
emaj-180	358	19	of	of	ADP
emaj-180	358	20	intangibles	intangible	NOUN
emaj-180	358	21	to	to	ADP
emaj-180	358	22	market	market	NOUN
emaj-180	358	23	capitalization	capitalization	NOUN
emaj-180	358	24	is	be	AUX
emaj-180	358	25	rising	rise	VERB
emaj-180	358	26	.	.	PUNCT
emaj-180	359	1	tangible	tangible	ADJ
emaj-180	359	2	assets	asset	NOUN
emaj-180	359	3	are	be	AUX
emaj-180	359	4	not	not	PART
emaj-180	359	5	now	now	ADV
emaj-180	359	6	that	that	ADV
emaj-180	359	7	much	much	ADV
emaj-180	359	8	critical	critical	ADJ
emaj-180	359	9	for	for	ADP
emaj-180	359	10	organizations	organization	NOUN
emaj-180	359	11	as	as	SCONJ
emaj-180	359	12	was	be	AUX
emaj-180	359	13	in	in	ADP
emaj-180	359	14	previous	previous	ADJ
emaj-180	359	15	years	year	NOUN
emaj-180	359	16	.	.	PUNCT
emaj-180	360	1	that	that	PRON
emaj-180	360	2	is	be	AUX
emaj-180	360	3	the	the	DET
emaj-180	360	4	main	main	ADJ
emaj-180	360	5	reason	reason	NOUN
emaj-180	360	6	why	why	SCONJ
emaj-180	360	7	tangible	tangible	ADJ
emaj-180	360	8	asset	asset	NOUN
emaj-180	360	9	investments	investment	NOUN
emaj-180	360	10	are	be	AUX
emaj-180	360	11	going	go	VERB
emaj-180	360	12	down	down	ADP
emaj-180	360	13	while	while	SCONJ
emaj-180	360	14	intangible	intangible	ADJ
emaj-180	360	15	asset	asset	NOUN
emaj-180	360	16	investments	investment	NOUN
emaj-180	360	17	are	be	AUX
emaj-180	360	18	rising	rise	VERB
emaj-180	360	19	.	.	PUNCT
emaj-180	361	1	however	however	ADV
emaj-180	361	2	,	,	PUNCT
emaj-180	361	3	a	a	DET
emaj-180	361	4	business	business	NOUN
emaj-180	361	5	world	world	NOUN
emaj-180	361	6	with	with	ADP
emaj-180	361	7	the	the	DET
emaj-180	361	8	eye	eye	NOUN
emaj-180	361	9	-	-	PUNCT
emaj-180	361	10	catching	catch	VERB
emaj-180	361	11	role	role	NOUN
emaj-180	361	12	of	of	ADP
emaj-180	361	13	intangibles	intangible	NOUN
emaj-180	361	14	bring	bring	VERB
emaj-180	361	15	some	some	DET
emaj-180	361	16	challenges	challenge	NOUN
emaj-180	361	17	as	as	ADV
emaj-180	361	18	well	well	ADV
emaj-180	361	19	.	.	PUNCT
emaj-180	362	1	one	one	NUM
emaj-180	362	2	of	of	ADP
emaj-180	362	3	the	the	DET
emaj-180	362	4	leading	lead	VERB
emaj-180	362	5	problems	problem	NOUN
emaj-180	362	6	is	be	AUX
emaj-180	362	7	related	relate	VERB
emaj-180	362	8	to	to	ADP
emaj-180	362	9	reflecting	reflect	VERB
emaj-180	362	10	the	the	DET
emaj-180	362	11	real	real	ADJ
emaj-180	362	12	value	value	NOUN
emaj-180	362	13	of	of	ADP
emaj-180	362	14	intangibles	intangible	NOUN
emaj-180	362	15	such	such	ADJ
emaj-180	362	16	as	as	ADP
emaj-180	362	17	intellectual	intellectual	ADJ
emaj-180	362	18	capital	capital	NOUN
emaj-180	362	19	.	.	PUNCT
emaj-180	363	1	especially	especially	ADV
emaj-180	363	2	,	,	PUNCT
emaj-180	363	3	management	management	NOUN
emaj-180	363	4	of	of	ADP
emaj-180	363	5	intellectual	intellectual	ADJ
emaj-180	363	6	capital	capital	NOUN
emaj-180	363	7	becomes	become	VERB
emaj-180	363	8	impossible	impossible	ADJ
emaj-180	363	9	without	without	ADP
emaj-180	363	10	accurate	accurate	ADJ
emaj-180	363	11	measurement	measurement	NOUN
emaj-180	363	12	of	of	ADP
emaj-180	363	13	intellectual	intellectual	ADJ
emaj-180	363	14	capital	capital	NOUN
emaj-180	363	15	.	.	PUNCT
emaj-180	364	1	traditional	traditional	ADJ
emaj-180	364	2	accounting	accounting	NOUN
emaj-180	364	3	is	be	AUX
emaj-180	364	4	also	also	ADV
emaj-180	364	5	inadequate	inadequate	ADJ
emaj-180	364	6	in	in	ADP
emaj-180	364	7	measuring	measure	VERB
emaj-180	364	8	,	,	PUNCT
emaj-180	364	9	accounting	accounting	NOUN
emaj-180	364	10	and	and	CCONJ
emaj-180	364	11	reporting	report	VERB
emaj-180	364	12	intellectual	intellectual	ADJ
emaj-180	364	13	capital	capital	NOUN
emaj-180	364	14	.	.	PUNCT
emaj-180	365	1	intellectual	intellectual	ADJ
emaj-180	365	2	capital	capital	NOUN
emaj-180	365	3	strength	strength	NOUN
emaj-180	365	4	is	be	AUX
emaj-180	365	5	definitely	definitely	ADV
emaj-180	365	6	important	important	ADJ
emaj-180	365	7	for	for	ADP
emaj-180	365	8	the	the	DET
emaj-180	365	9	banking	banking	NOUN
emaj-180	365	10	industry	industry	NOUN
emaj-180	365	11	,	,	PUNCT
emaj-180	365	12	since	since	SCONJ
emaj-180	365	13	banks	bank	NOUN
emaj-180	365	14	must	must	AUX
emaj-180	365	15	always	always	ADV
emaj-180	365	16	be	be	AUX
emaj-180	365	17	innovative	innovative	ADJ
emaj-180	365	18	and	and	CCONJ
emaj-180	365	19	competitive	competitive	ADJ
emaj-180	365	20	to	to	PART
emaj-180	365	21	survive	survive	VERB
emaj-180	365	22	.	.	PUNCT
emaj-180	366	1	this	this	DET
emaj-180	366	2	study	study	NOUN
emaj-180	366	3	utilized	utilize	VERB
emaj-180	366	4	market	market	NOUN
emaj-180	366	5	value	value	NOUN
emaj-180	366	6	(	(	PUNCT
emaj-180	366	7	mv	mv	NOUN
emaj-180	366	8	)	)	PUNCT
emaj-180	366	9	/	/	SYM
emaj-180	366	10	book	book	NOUN
emaj-180	366	11	value	value	NOUN
emaj-180	366	12	(	(	PUNCT
emaj-180	366	13	bv	bv	NOUN
emaj-180	366	14	)	)	PUNCT
emaj-180	366	15	method	method	NOUN
emaj-180	366	16	and	and	CCONJ
emaj-180	366	17	value	value	NOUN
emaj-180	366	18	added	add	VERB
emaj-180	366	19	intellectual	intellectual	ADJ
emaj-180	366	20	coefficient	coefficient	NOUN
emaj-180	366	21	(	(	PUNCT
emaj-180	366	22	vaic	vaic	ADJ
emaj-180	366	23	)	)	PUNCT
emaj-180	366	24	model	model	NOUN
emaj-180	366	25	to	to	PART
emaj-180	366	26	measure	measure	VERB
emaj-180	366	27	and	and	CCONJ
emaj-180	366	28	compare	compare	VERB
emaj-180	366	29	intellectual	intellectual	ADJ
emaj-180	366	30	capital	capital	NOUN
emaj-180	366	31	of	of	ADP
emaj-180	366	32	turkish	turkish	ADJ
emaj-180	366	33	banks	bank	NOUN
emaj-180	366	34	listed	list	VERB
emaj-180	366	35	on	on	ADP
emaj-180	366	36	borsa	borsa	PROPN
emaj-180	366	37	istanbul	istanbul	PROPN
emaj-180	366	38	banking	banking	PROPN
emaj-180	366	39	index	index	NOUN
emaj-180	366	40	(	(	PUNCT
emaj-180	366	41	bist	bist	PROPN
emaj-180	366	42	xbank	xbank	PROPN
emaj-180	366	43	)	)	PUNCT
emaj-180	366	44	.	.	PUNCT
emaj-180	367	1	plus	plus	CCONJ
emaj-180	367	2	,	,	PUNCT
emaj-180	367	3	financial	financial	ADJ
emaj-180	367	4	indicators	indicator	NOUN
emaj-180	367	5	like	like	ADP
emaj-180	367	6	return	return	VERB
emaj-180	367	7	on	on	ADP
emaj-180	367	8	assets	asset	NOUN
emaj-180	367	9	(	(	PUNCT
emaj-180	367	10	roa	roa	NOUN
emaj-180	367	11	)	)	PUNCT
emaj-180	367	12	,	,	PUNCT
emaj-180	367	13	return	return	VERB
emaj-180	367	14	on	on	ADP
emaj-180	367	15	equity	equity	NOUN
emaj-180	367	16	(	(	PUNCT
emaj-180	367	17	roe	roe	PROPN
emaj-180	367	18	)	)	PUNCT
emaj-180	367	19	,	,	PUNCT
emaj-180	367	20	leverage	leverage	NOUN
emaj-180	367	21	,	,	PUNCT
emaj-180	367	22	(	(	PUNCT
emaj-180	367	23	lev	lev	NOUN
emaj-180	367	24	)	)	PUNCT
emaj-180	367	25	,	,	PUNCT
emaj-180	367	26	capital	capital	NOUN
emaj-180	367	27	adequacy	adequacy	NOUN
emaj-180	367	28	ratio	ratio	NOUN
emaj-180	367	29	(	(	PUNCT
emaj-180	367	30	car	car	NOUN
emaj-180	367	31	)	)	PUNCT
emaj-180	367	32	and	and	CCONJ
emaj-180	367	33	intellectual	intellectual	ADJ
emaj-180	367	34	capital	capital	NOUN
emaj-180	367	35	performance	performance	NOUN
emaj-180	367	36	indicators	indicator	NOUN
emaj-180	367	37	like	like	ADP
emaj-180	367	38	mv	mv	PROPN
emaj-180	367	39	/	/	SYM
emaj-180	367	40	bv	bv	PROPN
emaj-180	367	41	ratio	ratio	NOUN
emaj-180	367	42	,	,	PUNCT
emaj-180	367	43	human	human	ADJ
emaj-180	367	44	capital	capital	NOUN
emaj-180	367	45	efficiency	efficiency	NOUN
emaj-180	367	46	(	(	PUNCT
emaj-180	367	47	hce	hce	PROPN
emaj-180	367	48	)	)	PUNCT
emaj-180	367	49	,	,	PUNCT
emaj-180	367	50	structural	structural	ADJ
emaj-180	367	51	capital	capital	NOUN
emaj-180	367	52	efficiency	efficiency	NOUN
emaj-180	367	53	(	(	PUNCT
emaj-180	367	54	sce	sce	PROPN
emaj-180	367	55	)	)	PUNCT
emaj-180	367	56	,	,	PUNCT
emaj-180	367	57	capital	capital	NOUN
emaj-180	367	58	employed	employ	VERB
emaj-180	367	59	efficiency	efficiency	NOUN
emaj-180	367	60	(	(	PUNCT
emaj-180	367	61	cee	cee	NOUN
emaj-180	367	62	)	)	PUNCT
emaj-180	367	63	and	and	CCONJ
emaj-180	367	64	vaic	vaic	ADV
emaj-180	367	65	of	of	ADP
emaj-180	367	66	banks	bank	NOUN
emaj-180	367	67	were	be	AUX
emaj-180	367	68	compared	compare	VERB
emaj-180	367	69	.	.	PUNCT
emaj-180	368	1	research	research	NOUN
emaj-180	368	2	also	also	ADV
emaj-180	368	3	ran	run	VERB
emaj-180	368	4	a	a	DET
emaj-180	368	5	pearson	pearson	PROPN
emaj-180	368	6	correlations	correlation	NOUN
emaj-180	368	7	test	test	NOUN
emaj-180	368	8	to	to	PART
emaj-180	368	9	investigate	investigate	VERB
emaj-180	368	10	the	the	DET
emaj-180	368	11	relationship	relationship	NOUN
emaj-180	368	12	between	between	ADP
emaj-180	368	13	the	the	DET
emaj-180	368	14	mentioned	mention	VERB
emaj-180	368	15	indicators	indicator	NOUN
emaj-180	368	16	(	(	PUNCT
emaj-180	368	17	variables	variable	NOUN
emaj-180	368	18	)	)	PUNCT
emaj-180	368	19	and	and	CCONJ
emaj-180	368	20	to	to	PART
emaj-180	368	21	test	test	VERB
emaj-180	368	22	the	the	DET
emaj-180	368	23	hypothesis	hypothesis	NOUN
emaj-180	368	24	.	.	PUNCT
emaj-180	369	1	data	datum	NOUN
emaj-180	369	2	were	be	AUX
emaj-180	369	3	gathered	gather	VERB
emaj-180	369	4	from	from	ADP
emaj-180	369	5	istanbul	istanbul	PROPN
emaj-180	369	6	stock	stock	PROPN
emaj-180	369	7	exchange	exchange	PROPN
emaj-180	369	8	ise	ise	PROPN
emaj-180	369	9	(	(	PUNCT
emaj-180	369	10	borsa	borsa	PROPN
emaj-180	369	11	istanbul	istanbul	PROPN
emaj-180	369	12	)	)	PUNCT
emaj-180	369	13	,	,	PUNCT
emaj-180	369	14	public	public	ADJ
emaj-180	369	15	disclosure	disclosure	NOUN
emaj-180	369	16	platform	platform	NOUN
emaj-180	369	17	(	(	PUNCT
emaj-180	369	18	kap	kap	PROPN
emaj-180	369	19	)	)	PUNCT
emaj-180	369	20	,	,	PUNCT
emaj-180	369	21	banks	bank	NOUN
emaj-180	369	22	association	association	NOUN
emaj-180	369	23	of	of	ADP
emaj-180	369	24	turkey	turkey	PROPN
emaj-180	369	25	–	–	PUNCT
emaj-180	369	26	tbb	tbb	NOUN
emaj-180	369	27	(	(	PUNCT
emaj-180	369	28	türkiye	türkiye	PROPN
emaj-180	369	29	bankalar	bankalar	PROPN
emaj-180	369	30	birliği	birliği	PROPN
emaj-180	369	31	)	)	PUNCT
emaj-180	369	32	,	,	PUNCT
emaj-180	369	33	banking	banking	NOUN
emaj-180	369	34	regulation	regulation	NOUN
emaj-180	369	35	and	and	CCONJ
emaj-180	369	36	supervision	supervision	NOUN
emaj-180	369	37	agency	agency	NOUN
emaj-180	369	38	(	(	PUNCT
emaj-180	369	39	brsa	brsa	PROPN
emaj-180	369	40	)	)	PUNCT
emaj-180	369	41	,	,	PUNCT
emaj-180	369	42	fortune	fortune	NOUN
emaj-180	369	43	turkey	turkey	PROPN
emaj-180	369	44	,	,	PUNCT
emaj-180	369	45	anadolu	anadolu	PROPN
emaj-180	369	46	agency	agency	PROPN
emaj-180	369	47	and	and	CCONJ
emaj-180	369	48	hurriyet	hurriyet	ADV
emaj-180	369	49	.	.	PUNCT
emaj-180	370	1	this	this	DET
emaj-180	370	2	study	study	NOUN
emaj-180	370	3	firstly	firstly	ADV
emaj-180	370	4	took	take	VERB
emaj-180	370	5	advantage	advantage	NOUN
emaj-180	370	6	of	of	ADP
emaj-180	370	7	market	market	NOUN
emaj-180	370	8	value	value	NOUN
emaj-180	370	9	(	(	PUNCT
emaj-180	370	10	mv	mv	NOUN
emaj-180	370	11	)	)	PUNCT
emaj-180	370	12	/	/	SYM
emaj-180	370	13	book	book	NOUN
emaj-180	370	14	value	value	NOUN
emaj-180	370	15	(	(	PUNCT
emaj-180	370	16	bv	bv	NOUN
emaj-180	370	17	)	)	PUNCT
emaj-180	370	18	method	method	NOUN
emaj-180	370	19	to	to	PART
emaj-180	370	20	measure	measure	VERB
emaj-180	370	21	and	and	CCONJ
emaj-180	370	22	compare	compare	VERB
emaj-180	370	23	intellectual	intellectual	ADJ
emaj-180	370	24	capital	capital	NOUN
emaj-180	370	25	of	of	ADP
emaj-180	370	26	turkish	turkish	ADJ
emaj-180	370	27	banks	bank	NOUN
emaj-180	370	28	listed	list	VERB
emaj-180	370	29	on	on	ADP
emaj-180	370	30	borsa	borsa	PROPN
emaj-180	370	31	istanbul	istanbul	PROPN
emaj-180	370	32	banking	banking	PROPN
emaj-180	370	33	index	index	NOUN
emaj-180	370	34	(	(	PUNCT
emaj-180	370	35	bist	bist	PROPN
emaj-180	370	36	xbank	xbank	PROPN
emaj-180	370	37	)	)	PUNCT
emaj-180	370	38	.	.	PUNCT
emaj-180	371	1	based	base	VERB
emaj-180	371	2	on	on	ADP
emaj-180	371	3	the	the	DET
emaj-180	371	4	findings	finding	NOUN
emaj-180	371	5	,	,	PUNCT
emaj-180	371	6	icbc	icbc	PROPN
emaj-180	371	7	turkey	turkey	PROPN
emaj-180	371	8	bank	bank	PROPN
emaj-180	371	9	(	(	PUNCT
emaj-180	371	10	çin	çin	PROPN
emaj-180	371	11	endüstri	endüstri	VERB
emaj-180	371	12	ve	ve	PROPN
emaj-180	371	13	ticaret	ticaret	PROPN
emaj-180	371	14	bankası	bankası	NOUN
emaj-180	371	15	)	)	PUNCT
emaj-180	371	16	has	have	VERB
emaj-180	371	17	the	the	DET
emaj-180	371	18	highest	high	ADJ
emaj-180	371	19	intellectual	intellectual	ADJ
emaj-180	371	20	capital	capital	NOUN
emaj-180	371	21	with	with	ADP
emaj-180	371	22	a	a	DET
emaj-180	371	23	market	market	NOUN
emaj-180	371	24	value	value	NOUN
emaj-180	371	25	(	(	PUNCT
emaj-180	371	26	mv	mv	NOUN
emaj-180	371	27	)	)	PUNCT
emaj-180	371	28	/	/	SYM
emaj-180	371	29	book	book	NOUN
emaj-180	371	30	value	value	NOUN
emaj-180	371	31	(	(	PUNCT
emaj-180	371	32	bv	bv	PROPN
emaj-180	371	33	)	)	PUNCT
emaj-180	371	34	ratio	ratio	NOUN
emaj-180	371	35	of	of	ADP
emaj-180	371	36	3,48	3,48	NUM
emaj-180	371	37	.	.	PUNCT
emaj-180	372	1	on	on	ADP
emaj-180	372	2	the	the	DET
emaj-180	372	3	other	other	ADJ
emaj-180	372	4	hand	hand	NOUN
emaj-180	372	5	,	,	PUNCT
emaj-180	372	6	halkbank	halkbank	PROPN
emaj-180	372	7	(	(	PUNCT
emaj-180	372	8	türkiye	türkiye	PROPN
emaj-180	372	9	halk	halk	PROPN
emaj-180	372	10	bankası	bankası	PROPN
emaj-180	372	11	)	)	PUNCT
emaj-180	372	12	is	be	AUX
emaj-180	372	13	determined	determine	VERB
emaj-180	372	14	to	to	PART
emaj-180	372	15	have	have	VERB
emaj-180	372	16	the	the	DET
emaj-180	372	17	lowest	low	ADJ
emaj-180	372	18	intellectual	intellectual	ADJ
emaj-180	372	19	capital	capital	NOUN
emaj-180	372	20	with	with	ADP
emaj-180	372	21	a	a	DET
emaj-180	372	22	mv	mv	PROPN
emaj-180	372	23	/	/	SYM
emaj-180	372	24	bv	bv	PROPN
emaj-180	372	25	ratio	ratio	NOUN
emaj-180	372	26	of	of	ADP
emaj-180	372	27	0,54	0,54	NOUN
emaj-180	372	28	.	.	PUNCT
emaj-180	373	1	t.	t.	PROPN
emaj-180	373	2	kankınma	kankınma	PROPN
emaj-180	373	3	bank	bank	PROPN
emaj-180	373	4	(	(	PUNCT
emaj-180	373	5	türkiye	türkiye	PROPN
emaj-180	373	6	kalkınma	kalkınma	PROPN
emaj-180	373	7	bankası	bankası	PROPN
emaj-180	373	8	)	)	PUNCT
emaj-180	373	9	,	,	PUNCT
emaj-180	373	10	qnb	qnb	NOUN
emaj-180	373	11	finansbank	finansbank	ADJ
emaj-180	373	12	,	,	PUNCT
emaj-180	373	13	garanti	garanti	PROPN
emaj-180	373	14	bank	bank	PROPN
emaj-180	373	15	,	,	PUNCT
emaj-180	373	16	denizbank	denizbank	PROPN
emaj-180	373	17	,	,	PUNCT
emaj-180	373	18	tskb	tskb	NOUN
emaj-180	373	19	(	(	PUNCT
emaj-180	373	20	türkiye	türkiye	PROPN
emaj-180	373	21	sınai	sınai	PROPN
emaj-180	373	22	kalkınma	kalkınma	PROPN
emaj-180	373	23	bankası	bankası	PROPN
emaj-180	373	24	)	)	PUNCT
emaj-180	373	25	and	and	CCONJ
emaj-180	373	26	akbank	akbank	VERB
emaj-180	373	27	have	have	AUX
emaj-180	373	28	mv	mv	PROPN
emaj-180	373	29	/	/	SYM
emaj-180	373	30	bv	bv	PROPN
emaj-180	373	31	ratios	ratio	NOUN
emaj-180	373	32	over	over	ADP
emaj-180	373	33	1,00	1,00	NUM
emaj-180	373	34	while	while	SCONJ
emaj-180	373	35	is	be	AUX
emaj-180	373	36	bank	bank	PROPN
emaj-180	373	37	(	(	PUNCT
emaj-180	373	38	türkiye	türkiye	PROPN
emaj-180	373	39	i̇ş	i̇ş	PROPN
emaj-180	373	40	bankası	bankası	PROPN
emaj-180	373	41	)	)	PUNCT
emaj-180	373	42	,	,	PUNCT
emaj-180	373	43	vakıfbank	vakıfbank	PROPN
emaj-180	373	44	,	,	PUNCT
emaj-180	373	45	sekerbank	sekerbank	PROPN
emaj-180	373	46	,	,	PUNCT
emaj-180	373	47	yapı	yapı	PROPN
emaj-180	373	48	kredi	kredi	PROPN
emaj-180	373	49	bank	bank	PROPN
emaj-180	373	50	(	(	PUNCT
emaj-180	373	51	yapı	yapı	PROPN
emaj-180	373	52	ve	ve	AUX
emaj-180	373	53	kredi	kredi	VERB
emaj-180	373	54	bankası	bankası	PROPN
emaj-180	373	55	)	)	PUNCT
emaj-180	373	56	,	,	PUNCT
emaj-180	373	57	albaraka	albaraka	ADV
emaj-180	373	58	bank	bank	NOUN
emaj-180	373	59	and	and	CCONJ
emaj-180	373	60	halk	halk	PROPN
emaj-180	373	61	bank	bank	PROPN
emaj-180	373	62	(	(	PUNCT
emaj-180	373	63	türkiye	türkiye	PROPN
emaj-180	373	64	halk	halk	PROPN
emaj-180	373	65	bankası	bankası	PROPN
emaj-180	373	66	)	)	PUNCT
emaj-180	373	67	have	have	VERB
emaj-180	373	68	mv	mv	PROPN
emaj-180	373	69	/	/	SYM
emaj-180	373	70	bv	bv	PROPN
emaj-180	373	71	ratios	ratio	NOUN
emaj-180	373	72	under	under	ADP
emaj-180	373	73	1,00	1,00	NUM
emaj-180	373	74	.	.	PUNCT
emaj-180	374	1	when	when	SCONJ
emaj-180	374	2	the	the	DET
emaj-180	374	3	vaic	vaic	ADJ
emaj-180	374	4	values	value	NOUN
emaj-180	374	5	of	of	ADP
emaj-180	374	6	turkish	turkish	ADJ
emaj-180	374	7	banks	bank	NOUN
emaj-180	374	8	listed	list	VERB
emaj-180	374	9	on	on	ADP
emaj-180	374	10	borsa	borsa	PROPN
emaj-180	374	11	istanbul	istanbul	PROPN
emaj-180	374	12	banking	banking	PROPN
emaj-180	374	13	index	index	NOUN
emaj-180	374	14	(	(	PUNCT
emaj-180	374	15	bist	bist	PROPN
emaj-180	374	16	xbank	xbank	PROPN
emaj-180	374	17	)	)	PUNCT
emaj-180	374	18	are	be	AUX
emaj-180	374	19	considered	consider	VERB
emaj-180	374	20	,	,	PUNCT
emaj-180	374	21	tskb	tskb	NOUN
emaj-180	374	22	ranks	rank	VERB
emaj-180	374	23	1st	1st	NOUN
emaj-180	374	24	with	with	ADP
emaj-180	374	25	the	the	DET
emaj-180	374	26	highest	high	ADJ
emaj-180	374	27	score	score	NOUN
emaj-180	374	28	of	of	ADP
emaj-180	374	29	9,33	9,33	PRON
emaj-180	374	30	.	.	PUNCT
emaj-180	375	1	akbank	akbank	PROPN
emaj-180	375	2	follows	follow	VERB
emaj-180	375	3	as	as	ADP
emaj-180	375	4	2nd	2nd	ADJ
emaj-180	375	5	with	with	ADP
emaj-180	375	6	a	a	DET
emaj-180	375	7	vaic	vaic	NOUN
emaj-180	375	8	of	of	ADP
emaj-180	375	9	5,13	5,13	NUM
emaj-180	375	10	.	.	PUNCT
emaj-180	376	1	t.	t.	PROPN
emaj-180	376	2	kalkınma	kalkınma	PROPN
emaj-180	376	3	bank	bank	PROPN
emaj-180	376	4	ranks	rank	VERB
emaj-180	376	5	3rd	3rd	ADV
emaj-180	376	6	with	with	ADP
emaj-180	376	7	4,12	4,12	NUM
emaj-180	376	8	,	,	PUNCT
emaj-180	376	9	garanti	garanti	X
emaj-180	376	10	banks	bank	NOUN
emaj-180	376	11	ranks	rank	VERB
emaj-180	376	12	4th	4th	ADJ
emaj-180	376	13	with	with	ADP
emaj-180	376	14	4,09	4,09	NUM
emaj-180	376	15	,	,	PUNCT
emaj-180	376	16	vakıfbank	vakıfbank	NOUN
emaj-180	376	17	ranks	rank	VERB
emaj-180	376	18	5th	5th	ADV
emaj-180	376	19	with	with	ADP
emaj-180	376	20	3,94	3,94	NUM
emaj-180	376	21	,	,	PUNCT
emaj-180	376	22	halkbank	halkbank	NOUN
emaj-180	376	23	ranks	rank	VERB
emaj-180	376	24	6th	6th	NOUN
emaj-180	376	25	with	with	ADP
emaj-180	376	26	3,78	3,78	PROPN
emaj-180	376	27	,	,	PUNCT
emaj-180	376	28	denizbank	denizbank	PROPN
emaj-180	376	29	ranks	rank	VERB
emaj-180	376	30	7th	7th	ADJ
emaj-180	376	31	with	with	ADP
emaj-180	376	32	3,19	3,19	NUM
emaj-180	376	33	,	,	PUNCT
emaj-180	376	34	finansbank	finansbank	ADV
emaj-180	376	35	ranks	rank	NOUN
emaj-180	376	36	8th	8th	ADV
emaj-180	376	37	with	with	ADP
emaj-180	376	38	2,97	2,97	NUM
emaj-180	376	39	,	,	PUNCT
emaj-180	376	40	is	be	AUX
emaj-180	376	41	bank	bank	NOUN
emaj-180	376	42	(	(	PUNCT
emaj-180	376	43	i̇ş	i̇ş	PROPN
emaj-180	376	44	bankası	bankası	NOUN
emaj-180	376	45	)	)	PUNCT
emaj-180	376	46	ranks	rank	VERB
emaj-180	376	47	9th	9th	NOUN
emaj-180	376	48	with	with	ADP
emaj-180	376	49	2,90	2,90	NUM
emaj-180	376	50	,	,	PUNCT
emaj-180	376	51	icbc	icbc	PROPN
emaj-180	376	52	turkey	turkey	PROPN
emaj-180	376	53	bank	bank	PROPN
emaj-180	376	54	ranks	rank	VERB
emaj-180	376	55	volume	volume	NOUN
emaj-180	376	56	9	9	NUM
emaj-180	376	57	no	no	DET
emaj-180	376	58	1	1	NUM
emaj-180	376	59	(	(	PUNCT
emaj-180	376	60	2019	2019	NUM
emaj-180	376	61	)	)	PUNCT
emaj-180	376	62	|	|	ADV
emaj-180	376	63	issn	issn	VERB
emaj-180	376	64	2158	2158	NUM
emaj-180	376	65	-	-	SYM
emaj-180	376	66	8708	8708	NUM
emaj-180	376	67	(	(	PUNCT
emaj-180	376	68	online	online	NOUN
emaj-180	376	69	)	)	PUNCT
emaj-180	376	70	|	|	ADV
emaj-180	376	71	doi	doi	X
emaj-180	376	72	10.5195	10.5195	NUM
emaj-180	376	73	/	/	SYM
emaj-180	376	74	emaj.2019.180	emaj.2019.180	PROPN
emaj-180	376	75	|	|	ADV
emaj-180	376	76	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-180	376	77	measuring	measure	VERB
emaj-180	376	78	intellectual	intellectual	ADJ
emaj-180	376	79	capital	capital	NOUN
emaj-180	376	80	of	of	ADP
emaj-180	376	81	turkish	turkish	ADJ
emaj-180	376	82	banks	bank	NOUN
emaj-180	376	83	listed	list	VERB
emaj-180	376	84	on	on	ADP
emaj-180	376	85	borsa	borsa	PROPN
emaj-180	376	86	istanbul	istanbul	PROPN
emaj-180	376	87	banking	banking	PROPN
emaj-180	376	88	index	index	NOUN
emaj-180	376	89	(	(	PUNCT
emaj-180	376	90	bist	bist	PROPN
emaj-180	376	91	xbank	xbank	PROPN
emaj-180	376	92	)	)	PUNCT
emaj-180	376	93	with	with	ADP
emaj-180	376	94	the	the	DET
emaj-180	376	95	market	market	NOUN
emaj-180	376	96	value	value	NOUN
emaj-180	376	97	/	/	SYM
emaj-180	376	98	book	book	NOUN
emaj-180	376	99	value	value	NOUN
emaj-180	376	100	method	method	NOUN
emaj-180	376	101	and	and	CCONJ
emaj-180	376	102	value	value	NOUN
emaj-180	376	103	added	add	VERB
emaj-180	376	104	intellectual	intellectual	ADJ
emaj-180	376	105	coefficient	coefficient	NOUN
emaj-180	376	106	(	(	PUNCT
emaj-180	376	107	vaic	vaic	ADJ
emaj-180	376	108	)	)	PUNCT
emaj-180	376	109	model	model	NOUN
emaj-180	376	110	page	page	NOUN
emaj-180	376	111	|112|	|112|	NOUN
emaj-180	376	112	emerging	emerge	VERB
emaj-180	376	113	markets	market	NOUN
emaj-180	376	114	journal	journal	NOUN
emaj-180	376	115	10th	10th	ADJ
emaj-180	376	116	with	with	ADP
emaj-180	376	117	1,96	1,96	NUM
emaj-180	376	118	,	,	PUNCT
emaj-180	376	119	yapı	yapı	PROPN
emaj-180	376	120	kredi	kredi	PROPN
emaj-180	376	121	bank	bank	PROPN
emaj-180	376	122	ranks	rank	VERB
emaj-180	376	123	11th	11th	ADV
emaj-180	376	124	with	with	ADP
emaj-180	376	125	1,84	1,84	NUM
emaj-180	376	126	,	,	PUNCT
emaj-180	376	127	albaraka	albaraka	DET
emaj-180	376	128	bank	bank	NOUN
emaj-180	376	129	ranks	rank	VERB
emaj-180	376	130	12th	12th	ADV
emaj-180	376	131	with	with	ADP
emaj-180	376	132	1,77	1,77	NUM
emaj-180	376	133	and	and	CCONJ
emaj-180	376	134	sekerbank	sekerbank	PROPN
emaj-180	376	135	ranks	rank	VERB
emaj-180	376	136	the	the	DET
emaj-180	376	137	last	last	ADJ
emaj-180	376	138	(	(	PUNCT
emaj-180	376	139	13th	13th	NOUN
emaj-180	376	140	)	)	PUNCT
emaj-180	376	141	with	with	ADP
emaj-180	376	142	1,51	1,51	NUM
emaj-180	376	143	.	.	PUNCT
emaj-180	377	1	considering	consider	VERB
emaj-180	377	2	the	the	DET
emaj-180	377	3	financial	financial	ADJ
emaj-180	377	4	indicators	indicator	NOUN
emaj-180	377	5	of	of	ADP
emaj-180	377	6	turkish	turkish	ADJ
emaj-180	377	7	banks	bank	NOUN
emaj-180	377	8	listed	list	VERB
emaj-180	377	9	on	on	ADP
emaj-180	377	10	borsa	borsa	PROPN
emaj-180	377	11	istanbul	istanbul	PROPN
emaj-180	377	12	banking	banking	PROPN
emaj-180	377	13	index	index	NOUN
emaj-180	377	14	(	(	PUNCT
emaj-180	377	15	bist	bist	PROPN
emaj-180	377	16	xbank	xbank	PROPN
emaj-180	377	17	)	)	PUNCT
emaj-180	377	18	,	,	PUNCT
emaj-180	377	19	akbank	akbank	PROPN
emaj-180	377	20	has	have	VERB
emaj-180	377	21	a	a	DET
emaj-180	377	22	desired	desire	VERB
emaj-180	377	23	performance	performance	NOUN
emaj-180	377	24	in	in	ADP
emaj-180	377	25	terms	term	NOUN
emaj-180	377	26	of	of	ADP
emaj-180	377	27	roa	roa	PROPN
emaj-180	377	28	,	,	PUNCT
emaj-180	377	29	roe	roe	NOUN
emaj-180	377	30	,	,	PUNCT
emaj-180	377	31	lev	lev	NOUN
emaj-180	377	32	and	and	CCONJ
emaj-180	377	33	car	car	NOUN
emaj-180	377	34	.	.	PUNCT
emaj-180	378	1	albaraka	albaraka	PROPN
emaj-180	378	2	bank	bank	NOUN
emaj-180	378	3	has	have	VERB
emaj-180	378	4	an	an	DET
emaj-180	378	5	unsatisfactory	unsatisfactory	ADJ
emaj-180	378	6	performance	performance	NOUN
emaj-180	378	7	in	in	ADP
emaj-180	378	8	roa	roa	PROPN
emaj-180	378	9	,	,	PUNCT
emaj-180	378	10	roe	roe	NOUN
emaj-180	378	11	and	and	CCONJ
emaj-180	378	12	lev	lev	NOUN
emaj-180	378	13	,	,	PUNCT
emaj-180	378	14	but	but	CCONJ
emaj-180	378	15	an	an	DET
emaj-180	378	16	average	average	ADJ
emaj-180	378	17	performance	performance	NOUN
emaj-180	378	18	in	in	ADP
emaj-180	378	19	car	car	NOUN
emaj-180	378	20	.	.	PUNCT
emaj-180	379	1	denizbank	denizbank	PROPN
emaj-180	379	2	has	have	VERB
emaj-180	379	3	a	a	DET
emaj-180	379	4	moderate	moderate	ADJ
emaj-180	379	5	performance	performance	NOUN
emaj-180	379	6	for	for	ADP
emaj-180	379	7	roa	roa	NOUN
emaj-180	379	8	and	and	CCONJ
emaj-180	379	9	roe	roe	PROPN
emaj-180	379	10	,	,	PUNCT
emaj-180	379	11	a	a	DET
emaj-180	379	12	low	low	ADJ
emaj-180	379	13	performance	performance	NOUN
emaj-180	379	14	for	for	ADP
emaj-180	379	15	lev	lev	NOUN
emaj-180	379	16	,	,	PUNCT
emaj-180	379	17	but	but	CCONJ
emaj-180	379	18	a	a	DET
emaj-180	379	19	disappointing	disappointing	ADJ
emaj-180	379	20	performance	performance	NOUN
emaj-180	379	21	for	for	ADP
emaj-180	379	22	car	car	NOUN
emaj-180	379	23	.	.	PUNCT
emaj-180	380	1	finansbank	finansbank	ADV
emaj-180	380	2	(	(	PUNCT
emaj-180	380	3	qnb	qnb	NOUN
emaj-180	380	4	)	)	PUNCT
emaj-180	380	5	has	have	VERB
emaj-180	380	6	a	a	DET
emaj-180	380	7	low	low	ADJ
emaj-180	380	8	performance	performance	NOUN
emaj-180	380	9	for	for	ADP
emaj-180	380	10	roa	roa	PROPN
emaj-180	380	11	,	,	PUNCT
emaj-180	380	12	roe	roe	NOUN
emaj-180	380	13	,	,	PUNCT
emaj-180	380	14	lev	lev	NOUN
emaj-180	380	15	and	and	CCONJ
emaj-180	380	16	car	car	NOUN
emaj-180	380	17	.	.	PUNCT
emaj-180	381	1	garanti	garanti	PROPN
emaj-180	381	2	bank	bank	PROPN
emaj-180	381	3	has	have	VERB
emaj-180	381	4	a	a	DET
emaj-180	381	5	high	high	ADJ
emaj-180	381	6	performance	performance	NOUN
emaj-180	381	7	for	for	ADP
emaj-180	381	8	roa	roa	PROPN
emaj-180	381	9	,	,	PUNCT
emaj-180	381	10	roe	roe	NOUN
emaj-180	381	11	and	and	CCONJ
emaj-180	381	12	car	car	NOUN
emaj-180	381	13	,	,	PUNCT
emaj-180	381	14	and	and	CCONJ
emaj-180	381	15	a	a	DET
emaj-180	381	16	moderate	moderate	ADJ
emaj-180	381	17	performance	performance	NOUN
emaj-180	381	18	for	for	ADP
emaj-180	381	19	lev	lev	NOUN
emaj-180	381	20	.	.	PUNCT
emaj-180	382	1	halkbank	halkbank	PROPN
emaj-180	382	2	has	have	VERB
emaj-180	382	3	a	a	DET
emaj-180	382	4	moderate	moderate	ADJ
emaj-180	382	5	performance	performance	NOUN
emaj-180	382	6	for	for	ADP
emaj-180	382	7	roa	roa	PROPN
emaj-180	382	8	,	,	PUNCT
emaj-180	382	9	good	good	ADJ
emaj-180	382	10	performance	performance	NOUN
emaj-180	382	11	for	for	ADP
emaj-180	382	12	roe	roe	NOUN
emaj-180	382	13	,	,	PUNCT
emaj-180	382	14	but	but	CCONJ
emaj-180	382	15	an	an	DET
emaj-180	382	16	unsatisfactory	unsatisfactory	ADJ
emaj-180	382	17	performance	performance	NOUN
emaj-180	382	18	for	for	ADP
emaj-180	382	19	lev	lev	NOUN
emaj-180	382	20	and	and	CCONJ
emaj-180	382	21	car	car	NOUN
emaj-180	382	22	.	.	PUNCT
emaj-180	383	1	icbc	icbc	PROPN
emaj-180	383	2	turkey	turkey	PROPN
emaj-180	383	3	has	have	VERB
emaj-180	383	4	an	an	DET
emaj-180	383	5	unsatisfactory	unsatisfactory	ADJ
emaj-180	383	6	performance	performance	NOUN
emaj-180	383	7	for	for	ADP
emaj-180	383	8	roa	roa	PROPN
emaj-180	383	9	,	,	PUNCT
emaj-180	383	10	roe	roe	NOUN
emaj-180	383	11	and	and	CCONJ
emaj-180	383	12	car	car	NOUN
emaj-180	383	13	,	,	PUNCT
emaj-180	383	14	but	but	CCONJ
emaj-180	383	15	a	a	DET
emaj-180	383	16	good	good	ADJ
emaj-180	383	17	performance	performance	NOUN
emaj-180	383	18	for	for	ADP
emaj-180	383	19	lev	lev	NOUN
emaj-180	383	20	.	.	PUNCT
emaj-180	384	1	is	be	AUX
emaj-180	384	2	bank	bank	PROPN
emaj-180	384	3	(	(	PUNCT
emaj-180	384	4	i̇ş	i̇ş	PROPN
emaj-180	384	5	bankası	bankası	NOUN
emaj-180	384	6	)	)	PUNCT
emaj-180	384	7	has	have	VERB
emaj-180	384	8	a	a	DET
emaj-180	384	9	good	good	ADJ
emaj-180	384	10	performance	performance	NOUN
emaj-180	384	11	for	for	ADP
emaj-180	384	12	roa	roa	NOUN
emaj-180	384	13	and	and	CCONJ
emaj-180	384	14	lev	lev	NOUN
emaj-180	384	15	,	,	PUNCT
emaj-180	384	16	and	and	CCONJ
emaj-180	384	17	a	a	DET
emaj-180	384	18	moderate	moderate	ADJ
emaj-180	384	19	performance	performance	NOUN
emaj-180	384	20	for	for	ADP
emaj-180	384	21	roe	roe	NOUN
emaj-180	384	22	and	and	CCONJ
emaj-180	384	23	car	car	NOUN
emaj-180	384	24	.	.	PUNCT
emaj-180	385	1	sekerbank	sekerbank	PROPN
emaj-180	385	2	has	have	VERB
emaj-180	385	3	a	a	DET
emaj-180	385	4	low	low	ADJ
emaj-180	385	5	performance	performance	NOUN
emaj-180	385	6	for	for	ADP
emaj-180	385	7	roa	roa	PROPN
emaj-180	385	8	,	,	PUNCT
emaj-180	385	9	roe	roe	NOUN
emaj-180	385	10	,	,	PUNCT
emaj-180	385	11	lev	lev	NOUN
emaj-180	385	12	and	and	CCONJ
emaj-180	385	13	car	car	NOUN
emaj-180	385	14	.	.	PUNCT
emaj-180	386	1	t.	t.	PROPN
emaj-180	386	2	kalkınma	kalkınma	PROPN
emaj-180	386	3	bank	bank	PROPN
emaj-180	386	4	has	have	VERB
emaj-180	386	5	a	a	DET
emaj-180	386	6	low	low	ADJ
emaj-180	386	7	performance	performance	NOUN
emaj-180	386	8	for	for	ADP
emaj-180	386	9	roa	roa	NOUN
emaj-180	386	10	and	and	CCONJ
emaj-180	386	11	roe	roe	PROPN
emaj-180	386	12	,	,	PUNCT
emaj-180	386	13	but	but	CCONJ
emaj-180	386	14	a	a	DET
emaj-180	386	15	good	good	ADJ
emaj-180	386	16	performance	performance	NOUN
emaj-180	386	17	for	for	ADP
emaj-180	386	18	lev	lev	NOUN
emaj-180	386	19	and	and	CCONJ
emaj-180	386	20	car	car	NOUN
emaj-180	386	21	.	.	PUNCT
emaj-180	387	1	tskb	tskb	NOUN
emaj-180	387	2	has	have	VERB
emaj-180	387	3	a	a	DET
emaj-180	387	4	good	good	ADJ
emaj-180	387	5	performance	performance	NOUN
emaj-180	387	6	for	for	ADP
emaj-180	387	7	roa	roa	PROPN
emaj-180	387	8	,	,	PUNCT
emaj-180	387	9	roe	roe	NOUN
emaj-180	387	10	,	,	PUNCT
emaj-180	387	11	lev	lev	NOUN
emaj-180	387	12	and	and	CCONJ
emaj-180	387	13	car	car	NOUN
emaj-180	387	14	.	.	PUNCT
emaj-180	388	1	vakıfbank	vakıfbank	PROPN
emaj-180	388	2	has	have	VERB
emaj-180	388	3	a	a	DET
emaj-180	388	4	good	good	ADJ
emaj-180	388	5	performance	performance	NOUN
emaj-180	388	6	for	for	ADP
emaj-180	388	7	roa	roa	PROPN
emaj-180	388	8	and	and	CCONJ
emaj-180	388	9	roe	roe	PROPN
emaj-180	388	10	,	,	PUNCT
emaj-180	388	11	a	a	DET
emaj-180	388	12	moderate	moderate	ADJ
emaj-180	388	13	performance	performance	NOUN
emaj-180	388	14	for	for	ADP
emaj-180	388	15	lev	lev	NOUN
emaj-180	388	16	and	and	CCONJ
emaj-180	388	17	a	a	DET
emaj-180	388	18	low	low	ADJ
emaj-180	388	19	performance	performance	NOUN
emaj-180	388	20	for	for	ADP
emaj-180	388	21	car	car	NOUN
emaj-180	388	22	.	.	PUNCT
emaj-180	389	1	yapı	yapı	PROPN
emaj-180	389	2	kredi	kredi	PROPN
emaj-180	389	3	bank	bank	PROPN
emaj-180	389	4	has	have	VERB
emaj-180	389	5	a	a	DET
emaj-180	389	6	low	low	ADJ
emaj-180	389	7	performance	performance	NOUN
emaj-180	389	8	for	for	ADP
emaj-180	389	9	roa	roa	PROPN
emaj-180	389	10	,	,	PUNCT
emaj-180	389	11	roe	roe	NOUN
emaj-180	389	12	,	,	PUNCT
emaj-180	389	13	lev	lev	NOUN
emaj-180	389	14	and	and	CCONJ
emaj-180	389	15	car	car	NOUN
emaj-180	389	16	.	.	PUNCT
emaj-180	390	1	akbank	akbank	PROPN
emaj-180	390	2	,	,	PUNCT
emaj-180	390	3	garanti	garanti	PROPN
emaj-180	390	4	bank	bank	PROPN
emaj-180	390	5	and	and	CCONJ
emaj-180	390	6	tskb	tskb	NOUN
emaj-180	390	7	are	be	AUX
emaj-180	390	8	the	the	DET
emaj-180	390	9	institutions	institution	NOUN
emaj-180	390	10	which	which	PRON
emaj-180	390	11	show	show	VERB
emaj-180	390	12	a	a	DET
emaj-180	390	13	good	good	ADJ
emaj-180	390	14	performance	performance	NOUN
emaj-180	390	15	both	both	CCONJ
emaj-180	390	16	in	in	ADP
emaj-180	390	17	terms	term	NOUN
emaj-180	390	18	of	of	ADP
emaj-180	390	19	financial	financial	ADJ
emaj-180	390	20	indicators	indicator	NOUN
emaj-180	390	21	and	and	CCONJ
emaj-180	390	22	intellectual	intellectual	ADJ
emaj-180	390	23	capital	capital	NOUN
emaj-180	390	24	performance	performance	NOUN
emaj-180	390	25	indicators	indicator	NOUN
emaj-180	390	26	.	.	PUNCT
emaj-180	391	1	on	on	ADP
emaj-180	391	2	the	the	DET
emaj-180	391	3	opposite	opposite	ADJ
emaj-180	391	4	side	side	NOUN
emaj-180	391	5	,	,	PUNCT
emaj-180	391	6	albaraka	albaraka	ADV
emaj-180	391	7	bank	bank	NOUN
emaj-180	391	8	,	,	PUNCT
emaj-180	391	9	sekerbank	sekerbank	ADJ
emaj-180	391	10	and	and	CCONJ
emaj-180	391	11	yapı	yapı	PROPN
emaj-180	391	12	kredi	kredi	PROPN
emaj-180	391	13	bank	bank	PROPN
emaj-180	391	14	are	be	AUX
emaj-180	391	15	the	the	DET
emaj-180	391	16	institutions	institution	NOUN
emaj-180	391	17	which	which	PRON
emaj-180	391	18	show	show	VERB
emaj-180	391	19	a	a	DET
emaj-180	391	20	low	low	ADJ
emaj-180	391	21	performance	performance	NOUN
emaj-180	391	22	both	both	CCONJ
emaj-180	391	23	in	in	ADP
emaj-180	391	24	terms	term	NOUN
emaj-180	391	25	of	of	ADP
emaj-180	391	26	financial	financial	ADJ
emaj-180	391	27	indicators	indicator	NOUN
emaj-180	391	28	and	and	CCONJ
emaj-180	391	29	intellectual	intellectual	ADJ
emaj-180	391	30	capital	capital	NOUN
emaj-180	391	31	performance	performance	NOUN
emaj-180	391	32	indicators	indicator	NOUN
emaj-180	391	33	.	.	PUNCT
emaj-180	392	1	remaining	remain	VERB
emaj-180	392	2	banks‟	banks‟	ADP
emaj-180	392	3	financial	financial	ADJ
emaj-180	392	4	indicators	indicator	NOUN
emaj-180	392	5	and	and	CCONJ
emaj-180	392	6	intellectual	intellectual	ADJ
emaj-180	392	7	capital	capital	NOUN
emaj-180	392	8	performance	performance	NOUN
emaj-180	392	9	indicators	indicator	NOUN
emaj-180	392	10	do	do	VERB
emaj-180	392	11	fluctuate	fluctuate	NOUN
emaj-180	392	12	.	.	PUNCT
emaj-180	393	1	based	base	VERB
emaj-180	393	2	on	on	ADP
emaj-180	393	3	pearson	pearson	PROPN
emaj-180	393	4	correlations	correlations	PROPN
emaj-180	393	5	test	test	NOUN
emaj-180	393	6	,	,	PUNCT
emaj-180	393	7	very	very	ADV
emaj-180	393	8	strong	strong	ADJ
emaj-180	393	9	positive	positive	ADJ
emaj-180	393	10	relationships	relationship	NOUN
emaj-180	393	11	between	between	ADP
emaj-180	393	12	roa	roa	PROPN
emaj-180	393	13	and	and	CCONJ
emaj-180	393	14	roe	roe	PROPN
emaj-180	393	15	as	as	ADV
emaj-180	393	16	well	well	ADV
emaj-180	393	17	as	as	ADP
emaj-180	393	18	hce	hce	PROPN
emaj-180	393	19	and	and	CCONJ
emaj-180	393	20	vaic	vaic	ADV
emaj-180	393	21	of	of	ADP
emaj-180	393	22	turkish	turkish	ADJ
emaj-180	393	23	banks	bank	NOUN
emaj-180	393	24	listed	list	VERB
emaj-180	393	25	on	on	ADP
emaj-180	393	26	borsa	borsa	PROPN
emaj-180	393	27	istanbul	istanbul	PROPN
emaj-180	393	28	banking	banking	PROPN
emaj-180	393	29	index	index	NOUN
emaj-180	393	30	(	(	PUNCT
emaj-180	393	31	bist	bist	PROPN
emaj-180	393	32	xbank	xbank	PROPN
emaj-180	393	33	)	)	PUNCT
emaj-180	393	34	are	be	AUX
emaj-180	393	35	observed	observe	VERB
emaj-180	393	36	.	.	PUNCT
emaj-180	394	1	in	in	ADP
emaj-180	394	2	case	case	NOUN
emaj-180	394	3	banks	bank	NOUN
emaj-180	394	4	wish	wish	VERB
emaj-180	394	5	to	to	PART
emaj-180	394	6	have	have	VERB
emaj-180	394	7	a	a	DET
emaj-180	394	8	high	high	ADJ
emaj-180	394	9	vaic	vaic	ADV
emaj-180	394	10	,	,	PUNCT
emaj-180	394	11	they	they	PRON
emaj-180	394	12	should	should	AUX
emaj-180	394	13	attain	attain	VERB
emaj-180	394	14	a	a	DET
emaj-180	394	15	high	high	ADJ
emaj-180	394	16	hce	hce	NOUN
emaj-180	394	17	.	.	PUNCT
emaj-180	395	1	also	also	ADV
emaj-180	395	2	,	,	PUNCT
emaj-180	395	3	this	this	PRON
emaj-180	395	4	means	mean	VERB
emaj-180	395	5	that	that	SCONJ
emaj-180	395	6	,	,	PUNCT
emaj-180	395	7	if	if	SCONJ
emaj-180	395	8	the	the	DET
emaj-180	395	9	banks	bank	NOUN
emaj-180	395	10	can	can	AUX
emaj-180	395	11	use	use	VERB
emaj-180	395	12	their	their	PRON
emaj-180	395	13	human	human	ADJ
emaj-180	395	14	capital	capital	NOUN
emaj-180	395	15	effectively	effectively	ADV
emaj-180	395	16	,	,	PUNCT
emaj-180	395	17	their	their	PRON
emaj-180	395	18	intellectual	intellectual	ADJ
emaj-180	395	19	capital	capital	NOUN
emaj-180	395	20	strength	strength	NOUN
emaj-180	395	21	(	(	PUNCT
emaj-180	395	22	vaic	vaic	ADV
emaj-180	395	23	)	)	PUNCT
emaj-180	395	24	will	will	AUX
emaj-180	395	25	increase	increase	VERB
emaj-180	395	26	.	.	PUNCT
emaj-180	396	1	so	so	ADV
emaj-180	396	2	,	,	PUNCT
emaj-180	396	3	the	the	DET
emaj-180	396	4	banks	bank	NOUN
emaj-180	396	5	should	should	AUX
emaj-180	396	6	be	be	AUX
emaj-180	396	7	careful	careful	ADJ
emaj-180	396	8	about	about	ADP
emaj-180	396	9	recruiting	recruit	VERB
emaj-180	396	10	and	and	CCONJ
emaj-180	396	11	preserving	preserve	VERB
emaj-180	396	12	talented	talented	ADJ
emaj-180	396	13	personnel	personnel	NOUN
emaj-180	396	14	as	as	ADV
emaj-180	396	15	well	well	ADV
emaj-180	396	16	as	as	ADP
emaj-180	396	17	training	train	VERB
emaj-180	396	18	them	they	PRON
emaj-180	396	19	continuously	continuously	ADV
emaj-180	396	20	.	.	PUNCT
emaj-180	397	1	furthermore	furthermore	ADV
emaj-180	397	2	,	,	PUNCT
emaj-180	397	3	there	there	PRON
emaj-180	397	4	is	be	VERB
emaj-180	397	5	a	a	DET
emaj-180	397	6	strong	strong	ADJ
emaj-180	397	7	positive	positive	ADJ
emaj-180	397	8	link	link	NOUN
emaj-180	397	9	between	between	ADP
emaj-180	397	10	roa	roa	PROPN
emaj-180	397	11	and	and	CCONJ
emaj-180	397	12	hce	hce	PROPN
emaj-180	397	13	.	.	PUNCT
emaj-180	398	1	this	this	PRON
emaj-180	398	2	means	mean	VERB
emaj-180	398	3	,	,	PUNCT
emaj-180	398	4	when	when	SCONJ
emaj-180	398	5	banks	bank	NOUN
emaj-180	398	6	increase	increase	VERB
emaj-180	398	7	their	their	PRON
emaj-180	398	8	hce	hce	NOUN
emaj-180	398	9	,	,	PUNCT
emaj-180	398	10	their	their	PRON
emaj-180	398	11	roa	roa	NOUN
emaj-180	398	12	increases	increase	VERB
emaj-180	398	13	as	as	ADV
emaj-180	398	14	well	well	ADV
emaj-180	398	15	.	.	PUNCT
emaj-180	399	1	so	so	ADV
emaj-180	399	2	,	,	PUNCT
emaj-180	399	3	the	the	DET
emaj-180	399	4	banks	bank	NOUN
emaj-180	399	5	should	should	AUX
emaj-180	399	6	definitely	definitely	ADV
emaj-180	399	7	concentrate	concentrate	VERB
emaj-180	399	8	on	on	ADP
emaj-180	399	9	improving	improve	VERB
emaj-180	399	10	their	their	PRON
emaj-180	399	11	hce	hce	NOUN
emaj-180	399	12	and	and	CCONJ
emaj-180	399	13	using	use	VERB
emaj-180	399	14	their	their	PRON
emaj-180	399	15	human	human	ADJ
emaj-180	399	16	capital	capital	NOUN
emaj-180	399	17	efficiently	efficiently	ADV
emaj-180	399	18	to	to	PART
emaj-180	399	19	boost	boost	VERB
emaj-180	399	20	their	their	PRON
emaj-180	399	21	roa	roa	NOUN
emaj-180	399	22	.	.	PUNCT
emaj-180	400	1	our	our	PRON
emaj-180	400	2	findings	finding	NOUN
emaj-180	400	3	point	point	VERB
emaj-180	400	4	out	out	ADP
emaj-180	400	5	that	that	SCONJ
emaj-180	400	6	,	,	PUNCT
emaj-180	400	7	increasing	increase	VERB
emaj-180	400	8	hce	hce	PROPN
emaj-180	400	9	leads	lead	VERB
emaj-180	400	10	to	to	ADP
emaj-180	400	11	increasing	increase	VERB
emaj-180	400	12	the	the	DET
emaj-180	400	13	expertise	expertise	NOUN
emaj-180	400	14	and	and	CCONJ
emaj-180	400	15	talent	talent	NOUN
emaj-180	400	16	of	of	ADP
emaj-180	400	17	using	use	VERB
emaj-180	400	18	assets	asset	NOUN
emaj-180	400	19	(	(	PUNCT
emaj-180	400	20	actives	active	NOUN
emaj-180	400	21	)	)	PUNCT
emaj-180	400	22	.	.	PUNCT
emaj-180	401	1	likewise	likewise	ADV
emaj-180	401	2	,	,	PUNCT
emaj-180	401	3	there	there	PRON
emaj-180	401	4	is	be	VERB
emaj-180	401	5	a	a	DET
emaj-180	401	6	strong	strong	ADJ
emaj-180	401	7	positive	positive	ADJ
emaj-180	401	8	connection	connection	NOUN
emaj-180	401	9	between	between	ADP
emaj-180	401	10	roa	roa	PROPN
emaj-180	401	11	and	and	CCONJ
emaj-180	401	12	sce	sce	PROPN
emaj-180	401	13	.	.	PUNCT
emaj-180	402	1	when	when	SCONJ
emaj-180	402	2	banks‟	banks‟	PROPN
emaj-180	402	3	sce	sce	PROPN
emaj-180	402	4	climbs	climb	VERB
emaj-180	402	5	,	,	PUNCT
emaj-180	402	6	their	their	PRON
emaj-180	402	7	roa	roa	NOUN
emaj-180	402	8	also	also	ADV
emaj-180	402	9	climbs	climb	VERB
emaj-180	402	10	.	.	PUNCT
emaj-180	403	1	in	in	ADP
emaj-180	403	2	that	that	DET
emaj-180	403	3	case	case	NOUN
emaj-180	403	4	,	,	PUNCT
emaj-180	403	5	a	a	DET
emaj-180	403	6	core	core	NOUN
emaj-180	403	7	focus	focus	NOUN
emaj-180	403	8	on	on	ADP
emaj-180	403	9	sce	sce	PROPN
emaj-180	403	10	is	be	AUX
emaj-180	403	11	a	a	DET
emaj-180	403	12	must	must	NOUN
emaj-180	403	13	for	for	ADP
emaj-180	403	14	the	the	DET
emaj-180	403	15	banks	bank	NOUN
emaj-180	403	16	.	.	PUNCT
emaj-180	404	1	according	accord	VERB
emaj-180	404	2	to	to	ADP
emaj-180	404	3	the	the	DET
emaj-180	404	4	findings	finding	NOUN
emaj-180	404	5	of	of	ADP
emaj-180	404	6	our	our	PRON
emaj-180	404	7	study	study	NOUN
emaj-180	404	8	,	,	PUNCT
emaj-180	404	9	if	if	SCONJ
emaj-180	404	10	the	the	DET
emaj-180	404	11	banks	bank	NOUN
emaj-180	404	12	can	can	AUX
emaj-180	404	13	use	use	VERB
emaj-180	404	14	their	their	PRON
emaj-180	404	15	structural	structural	ADJ
emaj-180	404	16	capital	capital	NOUN
emaj-180	404	17	effectively	effectively	ADV
emaj-180	404	18	(	(	PUNCT
emaj-180	404	19	sce	sce	PROPN
emaj-180	404	20	)	)	PUNCT
emaj-180	404	21	,	,	PUNCT
emaj-180	404	22	that	that	PRON
emaj-180	404	23	will	will	AUX
emaj-180	404	24	positively	positively	ADV
emaj-180	404	25	affect	affect	VERB
emaj-180	404	26	their	their	PRON
emaj-180	404	27	roa	roa	NOUN
emaj-180	404	28	.	.	PUNCT
emaj-180	405	1	this	this	PRON
emaj-180	405	2	means	mean	VERB
emaj-180	405	3	,	,	PUNCT
emaj-180	405	4	so	so	SCONJ
emaj-180	405	5	the	the	DET
emaj-180	405	6	banks	bank	NOUN
emaj-180	405	7	should	should	AUX
emaj-180	405	8	improve	improve	VERB
emaj-180	405	9	their	their	PRON
emaj-180	405	10	technical	technical	ADJ
emaj-180	405	11	knowhow	knowhow	NOUN
emaj-180	405	12	,	,	PUNCT
emaj-180	405	13	information	information	NOUN
emaj-180	405	14	technology	technology	NOUN
emaj-180	405	15	(	(	PUNCT
emaj-180	405	16	it	it	PRON
emaj-180	405	17	)	)	PUNCT
emaj-180	405	18	,	,	PUNCT
emaj-180	405	19	customer	customer	NOUN
emaj-180	405	20	and	and	CCONJ
emaj-180	405	21	supplier	supplier	NOUN
emaj-180	405	22	relationships	relationship	NOUN
emaj-180	405	23	,	,	PUNCT
emaj-180	405	24	bank‟s	bank‟s	ADJ
emaj-180	405	25	reputation	reputation	NOUN
emaj-180	405	26	to	to	PART
emaj-180	405	27	higher	high	ADJ
emaj-180	405	28	their	their	PRON
emaj-180	405	29	sce	sce	NOUN
emaj-180	405	30	.	.	PUNCT
emaj-180	406	1	there	there	PRON
emaj-180	406	2	is	be	VERB
emaj-180	406	3	a	a	DET
emaj-180	406	4	strong	strong	ADJ
emaj-180	406	5	positive	positive	ADJ
emaj-180	406	6	correlation	correlation	NOUN
emaj-180	406	7	between	between	ADP
emaj-180	406	8	roa	roa	NOUN
emaj-180	406	9	and	and	CCONJ
emaj-180	406	10	vaic	vaic	ADV
emaj-180	406	11	as	as	ADV
emaj-180	406	12	well	well	ADV
emaj-180	406	13	.	.	PUNCT
emaj-180	407	1	that	that	PRON
emaj-180	407	2	is	be	AUX
emaj-180	407	3	a	a	DET
emaj-180	407	4	very	very	ADV
emaj-180	407	5	important	important	ADJ
emaj-180	407	6	finding	finding	NOUN
emaj-180	407	7	,	,	PUNCT
emaj-180	407	8	alerting	alert	VERB
emaj-180	407	9	the	the	DET
emaj-180	407	10	banks	bank	NOUN
emaj-180	407	11	that	that	SCONJ
emaj-180	407	12	if	if	SCONJ
emaj-180	407	13	they	they	PRON
emaj-180	407	14	increase	increase	VERB
emaj-180	407	15	their	their	PRON
emaj-180	407	16	intellectual	intellectual	ADJ
emaj-180	407	17	capital	capital	NOUN
emaj-180	407	18	strength	strength	NOUN
emaj-180	407	19	(	(	PUNCT
emaj-180	407	20	vaic	vaic	ADV
emaj-180	407	21	)	)	PUNCT
emaj-180	407	22	,	,	PUNCT
emaj-180	407	23	their	their	PRON
emaj-180	407	24	roa	roa	NOUN
emaj-180	407	25	will	will	AUX
emaj-180	407	26	also	also	ADV
emaj-180	407	27	go	go	VERB
emaj-180	407	28	up	up	ADP
emaj-180	407	29	.	.	PUNCT
emaj-180	408	1	thus	thus	ADV
emaj-180	408	2	,	,	PUNCT
emaj-180	408	3	another	another	DET
emaj-180	408	4	critical	critical	ADJ
emaj-180	408	5	finding	finding	NOUN
emaj-180	408	6	of	of	ADP
emaj-180	408	7	our	our	PRON
emaj-180	408	8	research	research	NOUN
emaj-180	408	9	emphasizes	emphasize	VERB
emaj-180	408	10	that	that	SCONJ
emaj-180	408	11	,	,	PUNCT
emaj-180	408	12	intellectual	intellectual	ADJ
emaj-180	408	13	capital	capital	NOUN
emaj-180	408	14	performance	performance	NOUN
emaj-180	408	15	(	(	PUNCT
emaj-180	408	16	vaic	vaic	ADV
emaj-180	408	17	)	)	PUNCT
emaj-180	408	18	positevely	positevely	ADV
emaj-180	408	19	affects	affect	VERB
emaj-180	408	20	financial	financial	ADJ
emaj-180	408	21	performance	performance	NOUN
emaj-180	408	22	(	(	PUNCT
emaj-180	408	23	roa	roa	NOUN
emaj-180	408	24	)	)	PUNCT
emaj-180	408	25	and	and	CCONJ
emaj-180	408	26	vaic	vaic	ADV
emaj-180	408	27	(	(	PUNCT
emaj-180	408	28	intellectual	intellectual	ADJ
emaj-180	408	29	capital	capital	NOUN
emaj-180	408	30	power	power	NOUN
emaj-180	408	31	)	)	PUNCT
emaj-180	408	32	is	be	AUX
emaj-180	408	33	a	a	DET
emaj-180	408	34	significant	significant	ADJ
emaj-180	408	35	predictor	predictor	NOUN
emaj-180	408	36	of	of	ADP
emaj-180	408	37	bank	bank	PROPN
emaj-180	408	38	financial	financial	ADJ
emaj-180	408	39	performance	performance	NOUN
emaj-180	408	40	.	.	PUNCT
emaj-180	409	1	additionally	additionally	ADV
emaj-180	409	2	,	,	PUNCT
emaj-180	409	3	there	there	PRON
emaj-180	409	4	is	be	VERB
emaj-180	409	5	a	a	DET
emaj-180	409	6	strong	strong	ADJ
emaj-180	409	7	positive	positive	ADJ
emaj-180	409	8	relationship	relationship	NOUN
emaj-180	409	9	between	between	ADP
emaj-180	409	10	hce	hce	PROPN
emaj-180	409	11	and	and	CCONJ
emaj-180	409	12	sce	sce	PROPN
emaj-180	409	13	.	.	PUNCT
emaj-180	410	1	this	this	PRON
emaj-180	410	2	means	mean	VERB
emaj-180	410	3	,	,	PUNCT
emaj-180	410	4	there	there	PRON
emaj-180	410	5	is	be	VERB
emaj-180	410	6	an	an	DET
emaj-180	410	7	interrelationship	interrelationship	NOUN
emaj-180	410	8	between	between	ADP
emaj-180	410	9	these	these	DET
emaj-180	410	10	two	two	NUM
emaj-180	410	11	variables	variable	NOUN
emaj-180	410	12	.	.	PUNCT
emaj-180	411	1	when	when	SCONJ
emaj-180	411	2	the	the	DET
emaj-180	411	3	banks	bank	NOUN
emaj-180	411	4	strengthen	strengthen	VERB
emaj-180	411	5	their	their	PRON
emaj-180	411	6	hce	hce	NOUN
emaj-180	411	7	,	,	PUNCT
emaj-180	411	8	their	their	PRON
emaj-180	411	9	sce	sce	NOUN
emaj-180	411	10	strengthens	strengthen	VERB
emaj-180	411	11	as	as	ADV
emaj-180	411	12	well	well	ADV
emaj-180	411	13	.	.	PUNCT
emaj-180	412	1	likewise	likewise	ADV
emaj-180	412	2	,	,	PUNCT
emaj-180	412	3	when	when	SCONJ
emaj-180	412	4	the	the	DET
emaj-180	412	5	banks	bank	NOUN
emaj-180	412	6	strengthen	strengthen	VERB
emaj-180	412	7	their	their	PRON
emaj-180	412	8	sce	sce	NOUN
emaj-180	412	9	,	,	PUNCT
emaj-180	412	10	their	their	PRON
emaj-180	412	11	hce	hce	NOUN
emaj-180	412	12	strengthens	strengthen	VERB
emaj-180	412	13	.	.	PUNCT
emaj-180	413	1	however	however	ADV
emaj-180	413	2	,	,	PUNCT
emaj-180	413	3	when	when	SCONJ
emaj-180	413	4	the	the	DET
emaj-180	413	5	banks‟	banks‟	PROPN
emaj-180	413	6	hce	hce	PROPN
emaj-180	413	7	weakens	weaken	VERB
emaj-180	413	8	,	,	PUNCT
emaj-180	413	9	their	their	PRON
emaj-180	413	10	sce	sce	NOUN
emaj-180	413	11	weakens	weaken	VERB
emaj-180	413	12	.	.	PUNCT
emaj-180	414	1	a	a	DET
emaj-180	414	2	weak	weak	ADJ
emaj-180	414	3	sce	sce	NOUN
emaj-180	414	4	is	be	AUX
emaj-180	414	5	a	a	DET
emaj-180	414	6	signal	signal	NOUN
emaj-180	414	7	of	of	ADP
emaj-180	414	8	weak	weak	ADJ
emaj-180	414	9	hce	hce	PROPN
emaj-180	414	10	as	as	ADV
emaj-180	414	11	well	well	ADV
emaj-180	414	12	.	.	PUNCT
emaj-180	415	1	similarly	similarly	ADV
emaj-180	415	2	,	,	PUNCT
emaj-180	415	3	there	there	PRON
emaj-180	415	4	is	be	VERB
emaj-180	415	5	a	a	DET
emaj-180	415	6	strong	strong	ADJ
emaj-180	415	7	correlation	correlation	NOUN
emaj-180	415	8	between	between	ADP
emaj-180	415	9	hce	hce	PROPN
emaj-180	415	10	and	and	CCONJ
emaj-180	415	11	cee	cee	PROPN
emaj-180	415	12	.	.	PUNCT
emaj-180	416	1	moreover	moreover	ADV
emaj-180	416	2	,	,	PUNCT
emaj-180	416	3	a	a	DET
emaj-180	416	4	strong	strong	ADJ
emaj-180	416	5	positive	positive	ADJ
emaj-180	416	6	link	link	NOUN
emaj-180	416	7	between	between	ADP
emaj-180	416	8	sce	sce	PROPN
emaj-180	416	9	and	and	CCONJ
emaj-180	416	10	cce	cce	PROPN
emaj-180	416	11	is	be	AUX
emaj-180	416	12	detected	detect	VERB
emaj-180	416	13	.	.	PUNCT
emaj-180	417	1	finally	finally	ADV
emaj-180	417	2	,	,	PUNCT
emaj-180	417	3	there	there	PRON
emaj-180	417	4	is	be	VERB
emaj-180	417	5	a	a	DET
emaj-180	417	6	strong	strong	ADJ
emaj-180	417	7	positive	positive	ADJ
emaj-180	417	8	correlation	correlation	NOUN
emaj-180	417	9	between	between	ADP
emaj-180	417	10	sce	sce	PROPN
emaj-180	417	11	and	and	CCONJ
emaj-180	417	12	vaic	vaic	ADV
emaj-180	417	13	,	,	PUNCT
emaj-180	417	14	meaning	mean	VERB
emaj-180	417	15	that	that	SCONJ
emaj-180	417	16	a	a	DET
emaj-180	417	17	definite	definite	ADJ
emaj-180	417	18	emphasis	emphasis	NOUN
emaj-180	417	19	on	on	ADP
emaj-180	417	20	sce	sce	PROPN
emaj-180	417	21	is	be	AUX
emaj-180	417	22	a	a	DET
emaj-180	417	23	must	must	NOUN
emaj-180	417	24	to	to	PART
emaj-180	417	25	enhance	enhance	VERB
emaj-180	417	26	vaic	vaic	ADV
emaj-180	417	27	and	and	CCONJ
emaj-180	417	28	raise	raise	VERB
emaj-180	417	29	the	the	DET
emaj-180	417	30	intellectual	intellectual	ADJ
emaj-180	417	31	capital	capital	NOUN
emaj-180	417	32	strength	strength	NOUN
emaj-180	417	33	of	of	ADP
emaj-180	417	34	bank	bank	NOUN
emaj-180	417	35	.	.	PUNCT
emaj-180	418	1	in	in	ADP
emaj-180	418	2	terms	term	NOUN
emaj-180	418	3	of	of	ADP
emaj-180	418	4	hypothesis	hypothesis	NOUN
emaj-180	418	5	testing	testing	NOUN
emaj-180	418	6	,	,	PUNCT
emaj-180	418	7	hypothesis	hypothesis	NOUN
emaj-180	418	8	1a	1a	NOUN
emaj-180	418	9	,	,	PUNCT
emaj-180	418	10	hypothesis	hypothesis	NOUN
emaj-180	418	11	1b	1b	NUM
emaj-180	418	12	,	,	PUNCT
emaj-180	418	13	hypothesis	hypothesis	NOUN
emaj-180	418	14	1c	1c	NOUN
emaj-180	418	15	,	,	PUNCT
emaj-180	418	16	hypothesis	hypothesis	NOUN
emaj-180	418	17	2a	2a	NUM
emaj-180	418	18	,	,	PUNCT
emaj-180	418	19	hypothesis	hypothesis	NOUN
emaj-180	418	20	2b	2b	NOUN
emaj-180	418	21	,	,	PUNCT
emaj-180	418	22	hypothesis	hypothesis	NOUN
emaj-180	418	23	2c	2c	NOUN
emaj-180	418	24	,	,	PUNCT
emaj-180	418	25	hypothesis	hypothesis	NOUN
emaj-180	418	26	3a	3a	NUM
emaj-180	418	27	,	,	PUNCT
emaj-180	418	28	hypothesis	hypothesis	NOUN
emaj-180	418	29	3b	3b	NOUN
emaj-180	418	30	and	and	CCONJ
emaj-180	418	31	hypothesis	hypothesis	NOUN
emaj-180	418	32	4a	4a	NOUN
emaj-180	418	33	are	be	AUX
emaj-180	418	34	accepted	accept	VERB
emaj-180	418	35	.	.	PUNCT
emaj-180	419	1	but	but	CCONJ
emaj-180	419	2	,	,	PUNCT
emaj-180	419	3	hypothesis	hypothesis	NOUN
emaj-180	419	4	3c	3c	NUM
emaj-180	419	5	,	,	PUNCT
emaj-180	419	6	hypothesis	hypothesis	NOUN
emaj-180	419	7	4b	4b	NOUN
emaj-180	419	8	and	and	CCONJ
emaj-180	419	9	hypothesis	hypothesis	NOUN
emaj-180	419	10	4c	4c	NOUN
emaj-180	419	11	are	be	AUX
emaj-180	419	12	rejected	reject	VERB
emaj-180	419	13	.	.	PUNCT
emaj-180	420	1	as	as	ADP
emaj-180	420	2	a	a	DET
emaj-180	420	3	result	result	NOUN
emaj-180	420	4	,	,	PUNCT
emaj-180	420	5	some	some	PRON
emaj-180	420	6	of	of	ADP
emaj-180	420	7	our	our	PRON
emaj-180	420	8	study‟s	study‟s	ADJ
emaj-180	420	9	findings	finding	NOUN
emaj-180	420	10	are	be	AUX
emaj-180	420	11	parallel	parallel	ADJ
emaj-180	420	12	to	to	ADP
emaj-180	420	13	the	the	DET
emaj-180	420	14	findings	finding	NOUN
emaj-180	420	15	of	of	ADP
emaj-180	420	16	öztürk	öztürk	NOUN
emaj-180	420	17	and	and	CCONJ
emaj-180	420	18	demirgüneş	demirgüneş	NOUN
emaj-180	420	19	(	(	PUNCT
emaj-180	420	20	2007	2007	NUM
emaj-180	420	21	)	)	PUNCT
emaj-180	420	22	,	,	PUNCT
emaj-180	420	23	kızıl	kızıl	PROPN
emaj-180	420	24	(	(	PUNCT
emaj-180	420	25	2009	2009	NUM
emaj-180	420	26	)	)	PUNCT
emaj-180	420	27	,	,	PUNCT
emaj-180	420	28	dönmez	dönmez	NOUN
emaj-180	420	29	and	and	CCONJ
emaj-180	420	30	erol	erol	NOUN
emaj-180	420	31	(	(	PUNCT
emaj-180	420	32	2016	2016	NUM
emaj-180	420	33	)	)	PUNCT
emaj-180	420	34	,	,	PUNCT
emaj-180	420	35	thakur	thakur	PROPN
emaj-180	420	36	(	(	PUNCT
emaj-180	420	37	2017	2017	NUM
emaj-180	420	38	)	)	PUNCT
emaj-180	420	39	and	and	CCONJ
emaj-180	420	40	nawaz	nawaz	NOUN
emaj-180	420	41	and	and	CCONJ
emaj-180	420	42	haniffa	haniffa	NOUN
emaj-180	420	43	(	(	PUNCT
emaj-180	420	44	2017	2017	NUM
emaj-180	420	45	)	)	PUNCT
emaj-180	420	46	in	in	ADP
emaj-180	420	47	the	the	DET
emaj-180	420	48	literature	literature	NOUN
emaj-180	420	49	.	.	PUNCT
emaj-180	421	1	upon	upon	SCONJ
emaj-180	421	2	these	these	DET
emaj-180	421	3	findings	finding	NOUN
emaj-180	421	4	,	,	PUNCT
emaj-180	421	5	we	we	PRON
emaj-180	421	6	can	can	AUX
emaj-180	421	7	state	state	VERB
emaj-180	421	8	that	that	SCONJ
emaj-180	421	9	banks	bank	NOUN
emaj-180	421	10	with	with	ADP
emaj-180	421	11	specialized	specialized	ADJ
emaj-180	421	12	niches	niche	NOUN
emaj-180	421	13	are	be	AUX
emaj-180	421	14	giving	give	VERB
emaj-180	421	15	more	more	ADJ
emaj-180	421	16	weight	weight	NOUN
emaj-180	421	17	to	to	ADP
emaj-180	421	18	the	the	DET
emaj-180	421	19	concept	concept	NOUN
emaj-180	421	20	of	of	ADP
emaj-180	421	21	intellectual	intellectual	ADJ
emaj-180	421	22	capital	capital	NOUN
emaj-180	421	23	.	.	PUNCT
emaj-180	422	1	future	future	ADJ
emaj-180	422	2	research	research	NOUN
emaj-180	422	3	can	can	AUX
emaj-180	422	4	include	include	VERB
emaj-180	422	5	more	more	ADJ
emaj-180	422	6	periods	period	NOUN
emaj-180	422	7	and	and	CCONJ
emaj-180	422	8	run	run	VERB
emaj-180	422	9	a	a	DET
emaj-180	422	10	time	time	NOUN
emaj-180	422	11	series	series	NOUN
emaj-180	422	12	analysis	analysis	NOUN
emaj-180	422	13	for	for	ADP
emaj-180	422	14	better	well	ADJ
emaj-180	422	15	results	result	NOUN
emaj-180	422	16	.	.	PUNCT
emaj-180	423	1	also	also	ADV
emaj-180	423	2	,	,	PUNCT
emaj-180	423	3	this	this	DET
emaj-180	423	4	study	study	NOUN
emaj-180	423	5	is	be	AUX
emaj-180	423	6	only	only	ADV
emaj-180	423	7	focused	focus	VERB
emaj-180	423	8	on	on	ADP
emaj-180	423	9	the	the	DET
emaj-180	423	10	banking	banking	NOUN
emaj-180	423	11	sector	sector	NOUN
emaj-180	423	12	and	and	CCONJ
emaj-180	423	13	banks	bank	NOUN
emaj-180	423	14	listed	list	VERB
emaj-180	423	15	on	on	ADP
emaj-180	423	16	bist	bist	PROPN
emaj-180	423	17	xbank	xbank	PROPN
emaj-180	423	18	.	.	PUNCT
emaj-180	424	1	future	future	ADJ
emaj-180	424	2	research	research	NOUN
emaj-180	424	3	can	can	AUX
emaj-180	424	4	also	also	ADV
emaj-180	424	5	concentrate	concentrate	VERB
emaj-180	424	6	on	on	ADP
emaj-180	424	7	different	different	ADJ
emaj-180	424	8	sectors	sector	NOUN
emaj-180	424	9	,	,	PUNCT
emaj-180	424	10	which	which	PRON
emaj-180	424	11	can	can	AUX
emaj-180	424	12	enable	enable	VERB
emaj-180	424	13	industry	industry	NOUN
emaj-180	424	14	comparisons	comparison	NOUN
emaj-180	424	15	.	.	PUNCT
emaj-180	425	1	finally	finally	ADV
emaj-180	425	2	,	,	PUNCT
emaj-180	425	3	future	future	ADJ
emaj-180	425	4	research	research	NOUN
emaj-180	425	5	can	can	AUX
emaj-180	425	6	benefit	benefit	VERB
emaj-180	425	7	from	from	ADP
emaj-180	425	8	other	other	ADJ
emaj-180	425	9	intellectual	intellectual	ADJ
emaj-180	425	10	capital	capital	NOUN
emaj-180	425	11	measurement	measurement	NOUN
emaj-180	425	12	methods	method	NOUN
emaj-180	425	13	besides	besides	SCONJ
emaj-180	425	14	the	the	DET
emaj-180	425	15	mv	mv	PROPN
emaj-180	425	16	/	/	SYM
emaj-180	425	17	bv	bv	PROPN
emaj-180	425	18	technique	technique	NOUN
emaj-180	425	19	and	and	CCONJ
emaj-180	425	20	vaic	vaic	ADJ
emaj-180	425	21	model	model	NOUN
emaj-180	425	22	.	.	PUNCT
emaj-180	426	1	references	reference	NOUN
emaj-180	426	2	akgün	akgün	NOUN
emaj-180	426	3	,	,	PUNCT
emaj-180	426	4	a.	a.	NOUN
emaj-180	426	5	i̇.	i̇.	PROPN
emaj-180	426	6	and	and	CCONJ
emaj-180	426	7	şamiloğlu	şamiloğlu	PROPN
emaj-180	426	8	,	,	PUNCT
emaj-180	426	9	f.	f.	PROPN
emaj-180	426	10	(	(	PUNCT
emaj-180	426	11	2017	2017	NUM
emaj-180	426	12	)	)	PUNCT
emaj-180	426	13	,	,	PUNCT
emaj-180	426	14	“	"	PUNCT
emaj-180	426	15	küresel	küresel	ADJ
emaj-180	426	16	finansal	finansal	NOUN
emaj-180	426	17	krizin	krizin	PROPN
emaj-180	426	18	muhasebe	muhasebe	PROPN
emaj-180	426	19	ve	ve	VERB
emaj-180	426	20	değer	değer	ADJ
emaj-180	426	21	esaslı	esaslı	NOUN
emaj-180	426	22	i̇şletme	i̇şletme	AUX
emaj-180	426	23	performanslarına	performanslarına	NOUN
emaj-180	426	24	etkisi	etkisi	VERB
emaj-180	426	25	”	"	PUNCT
emaj-180	426	26	(	(	PUNCT
emaj-180	426	27	“	"	PUNCT
emaj-180	426	28	the	the	DET
emaj-180	426	29	effect	effect	NOUN
emaj-180	426	30	of	of	ADP
emaj-180	426	31	global	global	ADJ
emaj-180	426	32	financial	financial	ADJ
emaj-180	426	33	crisis	crisis	NOUN
emaj-180	426	34	on	on	ADP
emaj-180	426	35	accounting	accounting	NOUN
emaj-180	426	36	and	and	CCONJ
emaj-180	426	37	value	value	NOUN
emaj-180	426	38	-	-	PUNCT
emaj-180	426	39	based	base	VERB
emaj-180	426	40	business	business	NOUN
emaj-180	426	41	performances	performance	NOUN
emaj-180	426	42	”	"	PUNCT
emaj-180	426	43	)	)	PUNCT
emaj-180	426	44	,	,	PUNCT
emaj-180	426	45	business	business	NOUN
emaj-180	426	46	and	and	CCONJ
emaj-180	426	47	economics	economics	PROPN
emaj-180	426	48	research	research	PROPN
emaj-180	426	49	journal	journal	PROPN
emaj-180	426	50	,	,	PUNCT
emaj-180	426	51	no	no	INTJ
emaj-180	426	52	:	:	PUNCT
emaj-180	426	53	3	3	NUM
emaj-180	426	54	,	,	PUNCT
emaj-180	426	55	pp.453	pp.453	NOUN
emaj-180	426	56	-	-	PUNCT
emaj-180	426	57	471	471	NUM
emaj-180	426	58	.	.	PUNCT
emaj-180	426	59	anadolu	anadolu	PROPN
emaj-180	426	60	agency	agency	PROPN
emaj-180	426	61	.	.	PUNCT
emaj-180	427	1	(	(	PUNCT
emaj-180	427	2	2017	2017	NUM
emaj-180	427	3	)	)	PUNCT
emaj-180	427	4	,	,	PUNCT
emaj-180	427	5	“	"	PUNCT
emaj-180	427	6	qnb	qnb	ADJ
emaj-180	427	7	finansbank‟ın	finansbank‟ın	NOUN
emaj-180	427	8	9	9	NUM
emaj-180	427	9	aylık	aylık	NOUN
emaj-180	427	10	net	net	ADJ
emaj-180	427	11	dönem	dönem	PROPN
emaj-180	427	12	karı	karı	VERB
emaj-180	427	13	1	1	NUM
emaj-180	427	14	milyar	milyar	PROPN
emaj-180	427	15	233	233	NUM
emaj-180	427	16	milyon	milyon	NUM
emaj-180	427	17	lira	lira	PROPN
emaj-180	427	18	”	"	PUNCT
emaj-180	427	19	,	,	PUNCT
emaj-180	427	20	anadolu	anadolu	PROPN
emaj-180	427	21	agency	agency	PROPN
emaj-180	427	22	website	website	NOUN
emaj-180	427	23	,	,	PUNCT
emaj-180	427	24	http://aa.com.tr/tr/sirkethaberleri/finans/qnbfinansbankin-9-aylik-net-donem-kari-1-milyar233-milyon-lira/639319	http://aa.com.tr/tr/sirkethaberleri/finans/qnbfinansbankin-9-aylik-net-donem-kari-1-milyar233-milyon-lira/639319	PROPN
emaj-180	427	25	volume	volume	NOUN
emaj-180	427	26	9	9	NUM
emaj-180	427	27	no	no	DET
emaj-180	427	28	1	1	NUM
emaj-180	427	29	(	(	PUNCT
emaj-180	427	30	2019	2019	NUM
emaj-180	427	31	)	)	PUNCT
emaj-180	427	32	|	|	ADV
emaj-180	427	33	issn	issn	VERB
emaj-180	427	34	2158	2158	NUM
emaj-180	427	35	-	-	SYM
emaj-180	427	36	8708	8708	NUM
emaj-180	427	37	(	(	PUNCT
emaj-180	427	38	online	online	NOUN
emaj-180	427	39	)	)	PUNCT
emaj-180	427	40	|	|	ADV
emaj-180	427	41	doi	doi	X
emaj-180	427	42	10.5195	10.5195	NUM
emaj-180	427	43	/	/	SYM
emaj-180	427	44	emaj.2019.180	emaj.2019.180	PROPN
emaj-180	428	1	|	|	ADV
emaj-180	428	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-180	428	3	mehmet	mehmet	PROPN
emaj-180	428	4	lütfi	lütfi	PROPN
emaj-180	428	5	arslan	arslan	PROPN
emaj-180	428	6	,	,	PUNCT
emaj-180	428	7	cevdet	cevdet	NOUN
emaj-180	428	8	kızıl	kızıl	NOUN
emaj-180	428	9	emerging	emerge	VERB
emaj-180	428	10	markets	market	NOUN
emaj-180	428	11	journal	journal	NOUN
emaj-180	429	1	|	|	ADV
emaj-180	429	2	p	p	NOUN
emaj-180	429	3	a	a	DET
emaj-180	429	4	g	g	NOUN
emaj-180	429	5	e	e	NOUN
emaj-180	429	6	|113	|113	PROPN
emaj-180	429	7	andreou	andreou	PROPN
emaj-180	429	8	,	,	PUNCT
emaj-180	429	9	a.n	a.n	PROPN
emaj-180	429	10	.	.	PROPN
emaj-180	429	11	,	,	PUNCT
emaj-180	429	12	green	green	ADJ
emaj-180	429	13	,	,	PUNCT
emaj-180	429	14	a.	a.	NOUN
emaj-180	429	15	and	and	CCONJ
emaj-180	429	16	stankosky	stankosky	NOUN
emaj-180	429	17	,	,	PUNCT
emaj-180	429	18	m.	m.	NOUN
emaj-180	429	19	(	(	PUNCT
emaj-180	429	20	2007	2007	NUM
emaj-180	429	21	)	)	PUNCT
emaj-180	429	22	,	,	PUNCT
emaj-180	429	23	“	"	PUNCT
emaj-180	429	24	a	a	DET
emaj-180	429	25	framework	framework	NOUN
emaj-180	429	26	of	of	ADP
emaj-180	429	27	intangible	intangible	ADJ
emaj-180	429	28	valuation	valuation	NOUN
emaj-180	429	29	areas	area	NOUN
emaj-180	429	30	and	and	CCONJ
emaj-180	429	31	antecedents	antecedent	NOUN
emaj-180	429	32	”	"	PUNCT
emaj-180	429	33	,	,	PUNCT
emaj-180	429	34	journal	journal	NOUN
emaj-180	429	35	of	of	ADP
emaj-180	429	36	intellectual	intellectual	ADJ
emaj-180	429	37	capital	capital	NOUN
emaj-180	429	38	,	,	PUNCT
emaj-180	429	39	vol	vol	NOUN
emaj-180	429	40	.	.	PROPN
emaj-180	429	41	8	8	NUM
emaj-180	429	42	no	no	NOUN
emaj-180	429	43	.	.	NOUN
emaj-180	429	44	1	1	NUM
emaj-180	429	45	,	,	PUNCT
emaj-180	429	46	pp.52	pp.52	NOUN
emaj-180	429	47	-	-	PUNCT
emaj-180	429	48	75	75	NUM
emaj-180	429	49	.	.	PUNCT
emaj-180	430	1	banking	banking	NOUN
emaj-180	430	2	regulation	regulation	NOUN
emaj-180	430	3	and	and	CCONJ
emaj-180	430	4	supervision	supervision	NOUN
emaj-180	430	5	agency	agency	NOUN
emaj-180	430	6	(	(	PUNCT
emaj-180	430	7	brsa	brsa	NOUN
emaj-180	430	8	)	)	PUNCT
emaj-180	430	9	.	.	PUNCT
emaj-180	431	1	(	(	PUNCT
emaj-180	431	2	2017	2017	NUM
emaj-180	431	3	)	)	PUNCT
emaj-180	431	4	,	,	PUNCT
emaj-180	431	5	“	"	PUNCT
emaj-180	431	6	istatistik	istatistik	PROPN
emaj-180	431	7	”	"	PUNCT
emaj-180	431	8	,	,	PUNCT
emaj-180	431	9	banking	banking	NOUN
emaj-180	431	10	regulation	regulation	NOUN
emaj-180	431	11	and	and	CCONJ
emaj-180	431	12	supervision	supervision	NOUN
emaj-180	431	13	agency	agency	NOUN
emaj-180	431	14	(	(	PUNCT
emaj-180	431	15	brsa	brsa	NOUN
emaj-180	431	16	)	)	PUNCT
emaj-180	431	17	website	website	NOUN
emaj-180	431	18	,	,	PUNCT
emaj-180	431	19	https://www.bddk.org.tr/websitesi/turkce/istati	https://www.bddk.org.tr/websitesi/turkce/istati	PRON
emaj-180	431	20	stiki_veriler	stiki_veriler	NUM
emaj-180	431	21	/	/	SYM
emaj-180	431	22	istatistiki_veriler.aspx	istatistiki_veriler.aspx	PUNCT
emaj-180	431	23	banks	bank	NOUN
emaj-180	431	24	association	association	PROPN
emaj-180	431	25	of	of	ADP
emaj-180	431	26	turkey	turkey	PROPN
emaj-180	431	27	tbb	tbb	PROPN
emaj-180	431	28	(	(	PUNCT
emaj-180	431	29	türkiye	türkiye	PROPN
emaj-180	431	30	bankalar	bankalar	PROPN
emaj-180	431	31	birliği	birliği	PROPN
emaj-180	431	32	)	)	PUNCT
emaj-180	431	33	.	.	PUNCT
emaj-180	432	1	(	(	PUNCT
emaj-180	432	2	2017	2017	NUM
emaj-180	432	3	)	)	PUNCT
emaj-180	432	4	,	,	PUNCT
emaj-180	432	5	“	"	PUNCT
emaj-180	432	6	istatistiki	istatistiki	ADJ
emaj-180	432	7	raporlar	raporlar	NOUN
emaj-180	432	8	”	"	PUNCT
emaj-180	432	9	,	,	PUNCT
emaj-180	432	10	banks	bank	NOUN
emaj-180	432	11	association	association	NOUN
emaj-180	432	12	of	of	ADP
emaj-180	432	13	turkey	turkey	PROPN
emaj-180	432	14	–	–	PUNCT
emaj-180	432	15	tbb	tbb	NOUN
emaj-180	432	16	(	(	PUNCT
emaj-180	432	17	türkiye	türkiye	PROPN
emaj-180	432	18	bankalar	bankalar	PROPN
emaj-180	432	19	birliği	birliği	PROPN
emaj-180	432	20	)	)	PUNCT
emaj-180	432	21	website	website	NOUN
emaj-180	432	22	,	,	PUNCT
emaj-180	432	23	https://www.tbb.org.tr/tr/bankacilik/banka-vesektor-bilgileri/istatistiki-raporlar/59	https://www.tbb.org.tr/tr/bankacilik/banka-vesektor-bilgileri/istatistiki-raporlar/59	ADJ
emaj-180	432	24	beaver	beaver	PROPN
emaj-180	432	25	,	,	PUNCT
emaj-180	432	26	w.h	w.h	PROPN
emaj-180	432	27	.	.	PROPN
emaj-180	432	28	(	(	PUNCT
emaj-180	432	29	1998	1998	NUM
emaj-180	432	30	)	)	PUNCT
emaj-180	432	31	,	,	PUNCT
emaj-180	432	32	“	"	PUNCT
emaj-180	432	33	financial	financial	ADJ
emaj-180	432	34	reporting	reporting	NOUN
emaj-180	432	35	:	:	PUNCT
emaj-180	432	36	an	an	DET
emaj-180	432	37	accounting	accounting	NOUN
emaj-180	432	38	revolution	revolution	NOUN
emaj-180	432	39	”	"	PUNCT
emaj-180	432	40	,	,	PUNCT
emaj-180	432	41	prentice	prentice	NOUN
emaj-180	432	42	-	-	PUNCT
emaj-180	432	43	hall	hall	NOUN
emaj-180	432	44	international	international	ADJ
emaj-180	432	45	,	,	PUNCT
emaj-180	432	46	upper	upper	ADJ
emaj-180	432	47	saddle	saddle	NOUN
emaj-180	432	48	river	river	PROPN
emaj-180	432	49	,	,	PUNCT
emaj-180	432	50	nj	nj	PROPN
emaj-180	432	51	.	.	PUNCT
emaj-180	433	1	bontis	bontis	PROPN
emaj-180	433	2	,	,	PUNCT
emaj-180	433	3	n.	n.	PROPN
emaj-180	433	4	(	(	PUNCT
emaj-180	433	5	1998	1998	NUM
emaj-180	433	6	)	)	PUNCT
emaj-180	433	7	,	,	PUNCT
emaj-180	433	8	“	"	PUNCT
emaj-180	433	9	intellectual	intellectual	ADJ
emaj-180	433	10	capital	capital	NOUN
emaj-180	433	11	:	:	PUNCT
emaj-180	433	12	an	an	DET
emaj-180	433	13	exploratory	exploratory	ADJ
emaj-180	433	14	study	study	NOUN
emaj-180	433	15	that	that	PRON
emaj-180	433	16	develops	develop	VERB
emaj-180	433	17	measures	measure	NOUN
emaj-180	433	18	and	and	CCONJ
emaj-180	433	19	models	model	NOUN
emaj-180	433	20	”	"	PUNCT
emaj-180	433	21	,	,	PUNCT
emaj-180	433	22	management	management	NOUN
emaj-180	433	23	decision	decision	NOUN
emaj-180	433	24	,	,	PUNCT
emaj-180	433	25	vol	vol	NOUN
emaj-180	433	26	.	.	PROPN
emaj-180	434	1	36	36	NUM
emaj-180	434	2	no	no	NOUN
emaj-180	434	3	.	.	NOUN
emaj-180	434	4	2	2	NUM
emaj-180	435	1	,	,	PUNCT
emaj-180	435	2	pp.6376	pp.6376	PROPN
emaj-180	435	3	.	.	PROPN
emaj-180	435	4	bontis	bontis	PROPN
emaj-180	435	5	,	,	PUNCT
emaj-180	435	6	n.	n.	PROPN
emaj-180	435	7	(	(	PUNCT
emaj-180	435	8	2002	2002	NUM
emaj-180	435	9	)	)	PUNCT
emaj-180	435	10	,	,	PUNCT
emaj-180	435	11	world	world	PROPN
emaj-180	435	12	congress	congress	PROPN
emaj-180	435	13	on	on	ADP
emaj-180	435	14	intellectual	intellectual	ADJ
emaj-180	435	15	capital	capital	NOUN
emaj-180	435	16	reading	reading	NOUN
emaj-180	435	17	,	,	PUNCT
emaj-180	435	18	butterworth	butterworth	PROPN
emaj-180	435	19	-	-	PUNCT
emaj-180	435	20	heinemann	heinemann	PROPN
emaj-180	435	21	,	,	PUNCT
emaj-180	435	22	boston	boston	PROPN
emaj-180	435	23	,	,	PUNCT
emaj-180	435	24	ma	ma	PROPN
emaj-180	435	25	.	.	PROPN
emaj-180	435	26	borsa	borsa	PROPN
emaj-180	435	27	istanbul	istanbul	PROPN
emaj-180	435	28	.	.	PUNCT
emaj-180	436	1	(	(	PUNCT
emaj-180	436	2	2017	2017	NUM
emaj-180	436	3	)	)	PUNCT
emaj-180	436	4	,	,	PUNCT
emaj-180	436	5	“	"	PUNCT
emaj-180	436	6	borsa	borsa	PROPN
emaj-180	436	7	istanbul	istanbul	PROPN
emaj-180	436	8	veriler	veriler	PROPN
emaj-180	436	9	”	"	PUNCT
emaj-180	436	10	,	,	PUNCT
emaj-180	436	11	borsa	borsa	PROPN
emaj-180	436	12	istanbul	istanbul	PROPN
emaj-180	436	13	website	website	PROPN
emaj-180	436	14	,	,	PUNCT
emaj-180	436	15	http://www.borsaistanbul.com/veriler	http://www.borsaistanbul.com/veriler	X
emaj-180	436	16	brooking	brooking	NOUN
emaj-180	436	17	,	,	PUNCT
emaj-180	436	18	a.	a.	NOUN
emaj-180	436	19	(	(	PUNCT
emaj-180	436	20	1997	1997	NUM
emaj-180	436	21	)	)	PUNCT
emaj-180	436	22	,	,	PUNCT
emaj-180	436	23	“	"	PUNCT
emaj-180	436	24	intellectual	intellectual	ADJ
emaj-180	436	25	capital	capital	NOUN
emaj-180	436	26	:	:	PUNCT
emaj-180	436	27	core	core	NOUN
emaj-180	436	28	asset	asset	NOUN
emaj-180	436	29	for	for	ADP
emaj-180	436	30	the	the	DET
emaj-180	436	31	third	third	ADJ
emaj-180	436	32	millennium	millennium	NOUN
emaj-180	436	33	enterprise	enterprise	NOUN
emaj-180	436	34	”	"	PUNCT
emaj-180	436	35	,	,	PUNCT
emaj-180	436	36	thomson	thomson	PROPN
emaj-180	436	37	business	business	PROPN
emaj-180	436	38	press	press	PROPN
emaj-180	436	39	,	,	PUNCT
emaj-180	436	40	london	london	PROPN
emaj-180	436	41	.	.	PUNCT
emaj-180	437	1	cabrita	cabrita	PROPN
emaj-180	437	2	,	,	PUNCT
emaj-180	437	3	m.r.m.f	m.r.m.f	PROPN
emaj-180	437	4	,	,	PUNCT
emaj-180	437	5	da	da	PROPN
emaj-180	437	6	silva	silva	PROPN
emaj-180	437	7	,	,	PUNCT
emaj-180	437	8	m.d.l.r	m.d.l.r	PROPN
emaj-180	437	9	.	.	PROPN
emaj-180	437	10	,	,	PUNCT
emaj-180	437	11	rodrigues	rodrigues	PROPN
emaj-180	437	12	,	,	PUNCT
emaj-180	437	13	a.m.g	a.m.g	NOUN
emaj-180	437	14	.	.	PUNCT
emaj-180	437	15	,	,	PUNCT
emaj-180	437	16	and	and	CCONJ
emaj-180	437	17	munoz	munoz	PROPN
emaj-180	437	18	duenas	duenas	PROPN
emaj-180	437	19	,	,	PUNCT
emaj-180	437	20	m.d.p	m.d.p	PROPN
emaj-180	437	21	.	.	PUNCT
emaj-180	438	1	(	(	PUNCT
emaj-180	438	2	2017	2017	NUM
emaj-180	438	3	)	)	PUNCT
emaj-180	438	4	,	,	PUNCT
emaj-180	438	5	"	"	PUNCT
emaj-180	438	6	competitiveness	competitiveness	NOUN
emaj-180	438	7	and	and	CCONJ
emaj-180	438	8	disclosure	disclosure	NOUN
emaj-180	438	9	of	of	ADP
emaj-180	438	10	intellectual	intellectual	ADJ
emaj-180	438	11	capital	capital	NOUN
emaj-180	438	12	:	:	PUNCT
emaj-180	438	13	an	an	DET
emaj-180	438	14	empirical	empirical	ADJ
emaj-180	438	15	research	research	NOUN
emaj-180	438	16	in	in	ADP
emaj-180	438	17	portuguese	portuguese	ADJ
emaj-180	438	18	banks	bank	NOUN
emaj-180	438	19	"	"	PUNCT
emaj-180	438	20	,	,	PUNCT
emaj-180	438	21	journal	journal	NOUN
emaj-180	438	22	of	of	ADP
emaj-180	438	23	intellectual	intellectual	ADJ
emaj-180	438	24	capital	capital	NOUN
emaj-180	438	25	,	,	PUNCT
emaj-180	438	26	vol	vol	NOUN
emaj-180	438	27	.	.	PROPN
emaj-180	438	28	18	18	NUM
emaj-180	438	29	issue	issue	NOUN
emaj-180	438	30	:	:	PUNCT
emaj-180	438	31	3	3	NUM
emaj-180	438	32	,	,	PUNCT
emaj-180	438	33	pp.486505	pp.486505	PROPN
emaj-180	438	34	,	,	PUNCT
emaj-180	438	35	https://doi.org/10.1108/jic-11-2016-0112	https://doi.org/10.1108/jic-11-2016-0112	PROPN
emaj-180	438	36	.	.	PUNCT
emaj-180	439	1	choong	choong	PROPN
emaj-180	439	2	,	,	PUNCT
emaj-180	439	3	k.	k.	PROPN
emaj-180	439	4	k.	k.	PROPN
emaj-180	440	1	(	(	PUNCT
emaj-180	440	2	2008),"intellectual	2008),"intellectual	ADJ
emaj-180	440	3	capital	capital	NOUN
emaj-180	440	4	:	:	PUNCT
emaj-180	440	5	definitions	definition	NOUN
emaj-180	440	6	,	,	PUNCT
emaj-180	440	7	categorization	categorization	NOUN
emaj-180	440	8	and	and	CCONJ
emaj-180	440	9	reporting	reporting	NOUN
emaj-180	440	10	models	model	NOUN
emaj-180	440	11	"	"	PUNCT
emaj-180	440	12	,	,	PUNCT
emaj-180	440	13	journal	journal	NOUN
emaj-180	440	14	of	of	ADP
emaj-180	440	15	intellectual	intellectual	ADJ
emaj-180	440	16	capital	capital	NOUN
emaj-180	440	17	,	,	PUNCT
emaj-180	440	18	vol	vol	NOUN
emaj-180	440	19	.	.	PROPN
emaj-180	440	20	9	9	NUM
emaj-180	440	21	iss	iss	PROPN
emaj-180	440	22	:	:	PUNCT
emaj-180	440	23	4	4	NUM
emaj-180	440	24	pp.609638	pp.609638	PROPN
emaj-180	440	25	.	.	PUNCT
emaj-180	441	1	curado	curado	PROPN
emaj-180	441	2	,	,	PUNCT
emaj-180	441	3	c.	c.	NOUN
emaj-180	441	4	,	,	PUNCT
emaj-180	441	5	guedes	guede	NOUN
emaj-180	441	6	,	,	PUNCT
emaj-180	441	7	m.	m.	NOUN
emaj-180	441	8	j.	j.	PROPN
emaj-180	441	9	,	,	PUNCT
emaj-180	441	10	bontis	bontis	PROPN
emaj-180	441	11	,	,	PUNCT
emaj-180	441	12	n.	n.	PROPN
emaj-180	441	13	(	(	PUNCT
emaj-180	441	14	2014	2014	NUM
emaj-180	441	15	)	)	PUNCT
emaj-180	441	16	,	,	PUNCT
emaj-180	441	17	“	"	PUNCT
emaj-180	441	18	the	the	DET
emaj-180	441	19	financial	financial	ADJ
emaj-180	441	20	crisis	crisis	NOUN
emaj-180	441	21	of	of	ADP
emaj-180	441	22	banks	bank	NOUN
emaj-180	441	23	(	(	PUNCT
emaj-180	441	24	before	before	ADV
emaj-180	441	25	,	,	PUNCT
emaj-180	441	26	during	during	ADP
emaj-180	441	27	and	and	CCONJ
emaj-180	441	28	after	after	ADP
emaj-180	441	29	):	):	PUNCT
emaj-180	441	30	an	an	DET
emaj-180	441	31	intellectual	intellectual	ADJ
emaj-180	441	32	capital	capital	NOUN
emaj-180	441	33	perspective	perspective	PROPN
emaj-180	441	34	”	"	PUNCT
emaj-180	441	35	,	,	PUNCT
emaj-180	441	36	knowledge	knowledge	NOUN
emaj-180	441	37	and	and	CCONJ
emaj-180	441	38	process	process	NOUN
emaj-180	441	39	management	management	NOUN
emaj-180	441	40	,	,	PUNCT
emaj-180	441	41	vol	vol	NOUN
emaj-180	441	42	.	.	PROPN
emaj-180	441	43	21	21	NUM
emaj-180	441	44	,	,	PUNCT
emaj-180	441	45	issue	issue	NOUN
emaj-180	441	46	:	:	PUNCT
emaj-180	441	47	2	2	NUM
emaj-180	441	48	,	,	PUNCT
emaj-180	441	49	pp.103	pp.103	NOUN
emaj-180	441	50	-	-	X
emaj-180	441	51	111	111	NUM
emaj-180	441	52	.	.	PUNCT
emaj-180	442	1	daum	daum	PROPN
emaj-180	442	2	,	,	PUNCT
emaj-180	442	3	j.h	j.h	PROPN
emaj-180	442	4	.	.	PROPN
emaj-180	442	5	(	(	PUNCT
emaj-180	442	6	2002	2002	NUM
emaj-180	442	7	)	)	PUNCT
emaj-180	442	8	,	,	PUNCT
emaj-180	442	9	“	"	PUNCT
emaj-180	442	10	intangible	intangible	ADJ
emaj-180	442	11	assets	asset	NOUN
emaj-180	442	12	and	and	CCONJ
emaj-180	442	13	value	value	NOUN
emaj-180	442	14	creation	creation	NOUN
emaj-180	442	15	”	"	PUNCT
emaj-180	442	16	,	,	PUNCT
emaj-180	442	17	wiley	wiley	PROPN
emaj-180	442	18	,	,	PUNCT
emaj-180	442	19	chichester	chichester	PROPN
emaj-180	442	20	.	.	PUNCT
emaj-180	443	1	davenport	davenport	PROPN
emaj-180	443	2	,	,	PUNCT
emaj-180	443	3	t.h	t.h	PROPN
emaj-180	443	4	.	.	PROPN
emaj-180	443	5	and	and	CCONJ
emaj-180	443	6	prusak	prusak	PROPN
emaj-180	443	7	,	,	PUNCT
emaj-180	443	8	l.	l.	PROPN
emaj-180	443	9	(	(	PUNCT
emaj-180	443	10	1997	1997	NUM
emaj-180	443	11	)	)	PUNCT
emaj-180	443	12	,	,	PUNCT
emaj-180	443	13	“	"	PUNCT
emaj-180	443	14	working	work	VERB
emaj-180	443	15	knowledge	knowledge	NOUN
emaj-180	443	16	:	:	PUNCT
emaj-180	443	17	how	how	SCONJ
emaj-180	443	18	organizations	organization	NOUN
emaj-180	443	19	manage	manage	VERB
emaj-180	443	20	what	what	PRON
emaj-180	443	21	they	they	PRON
emaj-180	443	22	know	know	VERB
emaj-180	443	23	”	"	PUNCT
emaj-180	443	24	,	,	PUNCT
emaj-180	443	25	harvard	harvard	PROPN
emaj-180	443	26	business	business	PROPN
emaj-180	443	27	school	school	PROPN
emaj-180	443	28	press	press	PROPN
emaj-180	443	29	,	,	PUNCT
emaj-180	443	30	boston	boston	PROPN
emaj-180	443	31	,	,	PUNCT
emaj-180	443	32	ma	ma	PROPN
emaj-180	443	33	.	.	PROPN
emaj-180	443	34	diefenbach	diefenbach	PROPN
emaj-180	443	35	,	,	PUNCT
emaj-180	443	36	t.	t.	PROPN
emaj-180	443	37	(	(	PUNCT
emaj-180	443	38	2006	2006	NUM
emaj-180	443	39	)	)	PUNCT
emaj-180	443	40	,	,	PUNCT
emaj-180	443	41	“	"	PUNCT
emaj-180	443	42	intangible	intangible	ADJ
emaj-180	443	43	resources	resource	NOUN
emaj-180	443	44	:	:	PUNCT
emaj-180	443	45	a	a	DET
emaj-180	443	46	categorical	categorical	ADJ
emaj-180	443	47	system	system	NOUN
emaj-180	443	48	of	of	ADP
emaj-180	443	49	knowledge	knowledge	NOUN
emaj-180	443	50	and	and	CCONJ
emaj-180	443	51	other	other	ADJ
emaj-180	443	52	intangible	intangible	ADJ
emaj-180	443	53	assets	asset	NOUN
emaj-180	443	54	”	"	PUNCT
emaj-180	443	55	,	,	PUNCT
emaj-180	443	56	journal	journal	NOUN
emaj-180	443	57	of	of	ADP
emaj-180	443	58	intellectual	intellectual	ADJ
emaj-180	443	59	capital	capital	NOUN
emaj-180	443	60	,	,	PUNCT
emaj-180	443	61	vol	vol	NOUN
emaj-180	443	62	.	.	PROPN
emaj-180	443	63	7	7	NUM
emaj-180	444	1	no	no	NOUN
emaj-180	444	2	.	.	NOUN
emaj-180	445	1	3	3	NUM
emaj-180	445	2	,	,	PUNCT
emaj-180	445	3	pp.406	pp.406	NOUN
emaj-180	445	4	-	-	PUNCT
emaj-180	445	5	420	420	NUM
emaj-180	445	6	.	.	PUNCT
emaj-180	446	1	dönmez	dönmez	NOUN
emaj-180	446	2	,	,	PUNCT
emaj-180	446	3	a.	a.	NOUN
emaj-180	446	4	and	and	CCONJ
emaj-180	446	5	erol	erol	NOUN
emaj-180	446	6	,	,	PUNCT
emaj-180	446	7	i̇.	i̇.	PROPN
emaj-180	446	8	(	(	PUNCT
emaj-180	446	9	2016	2016	NUM
emaj-180	446	10	)	)	PUNCT
emaj-180	446	11	,	,	PUNCT
emaj-180	446	12	“	"	PUNCT
emaj-180	446	13	entelektüel	entelektüel	VERB
emaj-180	446	14	sermayenin	sermayenin	ADJ
emaj-180	446	15	ölçülmesi	ölçülmesi	NOUN
emaj-180	446	16	:	:	PUNCT
emaj-180	446	17	vaic	vaic	ADV
emaj-180	446	18	yöntemi	yöntemi	PROPN
emaj-180	446	19	yardımıyla	yardımıyla	PROPN
emaj-180	446	20	bistsürdürülebilirlik	bistsürdürülebilirlik	PROPN
emaj-180	446	21	endeksi	endeksi	PROPN
emaj-180	446	22	i̇şletmeleri	i̇şletmeleri	PROPN
emaj-180	446	23	üzerine	üzerine	PROPN
emaj-180	446	24	bir	bir	PROPN
emaj-180	446	25	uygulama	uygulama	PROPN
emaj-180	446	26	”	"	PUNCT
emaj-180	446	27	,	,	PUNCT
emaj-180	446	28	mali	mali	PROPN
emaj-180	446	29	çözüm	çözüm	PROPN
emaj-180	446	30	dergisi	dergisi	PROPN
emaj-180	446	31	,	,	PUNCT
emaj-180	446	32	pp.2756	pp.2756	PROPN
emaj-180	446	33	.	.	PROPN
emaj-180	446	34	dumay	dumay	PROPN
emaj-180	446	35	,	,	PUNCT
emaj-180	446	36	j.	j.	PROPN
emaj-180	446	37	(	(	PUNCT
emaj-180	446	38	2013	2013	NUM
emaj-180	446	39	)	)	PUNCT
emaj-180	446	40	,	,	PUNCT
emaj-180	446	41	“	"	PUNCT
emaj-180	446	42	the	the	DET
emaj-180	446	43	third	third	ADJ
emaj-180	446	44	stage	stage	NOUN
emaj-180	446	45	of	of	ADP
emaj-180	446	46	ic	ic	PROPN
emaj-180	446	47	:	:	PUNCT
emaj-180	446	48	towards	towards	ADP
emaj-180	446	49	a	a	DET
emaj-180	446	50	new	new	ADJ
emaj-180	446	51	ic	ic	INTJ
emaj-180	446	52	future	future	NOUN
emaj-180	446	53	and	and	CCONJ
emaj-180	446	54	beyond	beyond	ADP
emaj-180	446	55	”	"	PUNCT
emaj-180	446	56	,	,	PUNCT
emaj-180	446	57	journal	journal	NOUN
emaj-180	446	58	of	of	ADP
emaj-180	446	59	intellectual	intellectual	ADJ
emaj-180	446	60	capital	capital	NOUN
emaj-180	446	61	,	,	PUNCT
emaj-180	446	62	vol	vol	NOUN
emaj-180	446	63	.	.	PROPN
emaj-180	446	64	14	14	NUM
emaj-180	446	65	,	,	PUNCT
emaj-180	446	66	no	no	INTJ
emaj-180	446	67	.	.	NOUN
emaj-180	446	68	1	1	NUM
emaj-180	446	69	,	,	PUNCT
emaj-180	446	70	pp.5	pp.5	NOUN
emaj-180	446	71	-	-	SYM
emaj-180	446	72	9	9	NUM
emaj-180	446	73	.	.	PUNCT
emaj-180	446	74	edvinsson	edvinsson	PROPN
emaj-180	446	75	,	,	PUNCT
emaj-180	446	76	l.	l.	PROPN
emaj-180	446	77	and	and	CCONJ
emaj-180	446	78	malone	malone	PROPN
emaj-180	446	79	,	,	PUNCT
emaj-180	446	80	m.s	m.s	PROPN
emaj-180	446	81	.	.	PROPN
emaj-180	447	1	(	(	PUNCT
emaj-180	447	2	1997	1997	NUM
emaj-180	447	3	)	)	PUNCT
emaj-180	448	1	,	,	PUNCT
emaj-180	448	2	“	"	PUNCT
emaj-180	448	3	intellectual	intellectual	ADJ
emaj-180	448	4	capital	capital	NOUN
emaj-180	448	5	:	:	PUNCT
emaj-180	448	6	realizing	realize	VERB
emaj-180	448	7	your	your	PRON
emaj-180	448	8	company‟s	company‟s	ADJ
emaj-180	448	9	true	true	ADJ
emaj-180	448	10	value	value	NOUN
emaj-180	448	11	by	by	ADP
emaj-180	448	12	finding	find	VERB
emaj-180	448	13	its	its	PRON
emaj-180	448	14	hidden	hidden	ADJ
emaj-180	448	15	brainpower	brainpower	NOUN
emaj-180	448	16	”	"	PUNCT
emaj-180	448	17	,	,	PUNCT
emaj-180	448	18	harper	harper	NOUN
emaj-180	448	19	business	business	PROPN
emaj-180	448	20	,	,	PUNCT
emaj-180	448	21	new	new	PROPN
emaj-180	448	22	york	york	PROPN
emaj-180	448	23	,	,	PUNCT
emaj-180	448	24	ny	ny	PROPN
emaj-180	448	25	.	.	PROPN
emaj-180	448	26	feltham	feltham	PROPN
emaj-180	448	27	,	,	PUNCT
emaj-180	448	28	g.a	g.a	PROPN
emaj-180	448	29	.	.	PROPN
emaj-180	448	30	and	and	CCONJ
emaj-180	448	31	ohlson	ohlson	PROPN
emaj-180	448	32	,	,	PUNCT
emaj-180	448	33	j.a	j.a	PROPN
emaj-180	448	34	.	.	PROPN
emaj-180	448	35	(	(	PUNCT
emaj-180	448	36	1996	1996	NUM
emaj-180	448	37	)	)	PUNCT
emaj-180	448	38	,	,	PUNCT
emaj-180	448	39	“	"	PUNCT
emaj-180	448	40	uncertainty	uncertainty	NOUN
emaj-180	448	41	resolution	resolution	NOUN
emaj-180	448	42	and	and	CCONJ
emaj-180	448	43	the	the	DET
emaj-180	448	44	theory	theory	NOUN
emaj-180	448	45	of	of	ADP
emaj-180	448	46	depreciation	depreciation	NOUN
emaj-180	448	47	measurement	measurement	NOUN
emaj-180	448	48	”	"	PUNCT
emaj-180	448	49	,	,	PUNCT
emaj-180	448	50	journal	journal	NOUN
emaj-180	448	51	of	of	ADP
emaj-180	448	52	accounting	accounting	NOUN
emaj-180	448	53	research	research	NOUN
emaj-180	448	54	,	,	PUNCT
emaj-180	448	55	vol	vol	NOUN
emaj-180	448	56	.	.	PROPN
emaj-180	449	1	34	34	NUM
emaj-180	449	2	no	no	NOUN
emaj-180	449	3	.	.	NOUN
emaj-180	449	4	2	2	NUM
emaj-180	449	5	,	,	PUNCT
emaj-180	449	6	pp.209	pp.209	NOUN
emaj-180	449	7	-	-	PUNCT
emaj-180	449	8	234	234	NUM
emaj-180	449	9	.	.	PUNCT
emaj-180	450	1	fortune	fortune	NOUN
emaj-180	450	2	turkey	turkey	PROPN
emaj-180	450	3	.	.	PUNCT
emaj-180	451	1	(	(	PUNCT
emaj-180	451	2	2017	2017	NUM
emaj-180	451	3	)	)	PUNCT
emaj-180	451	4	,	,	PUNCT
emaj-180	451	5	“	"	PUNCT
emaj-180	451	6	borsadaki	borsadaki	NOUN
emaj-180	451	7	bankaların	bankaların	VERB
emaj-180	451	8	9	9	NUM
emaj-180	451	9	aylık	aylık	NOUN
emaj-180	451	10	karı	karı	VERB
emaj-180	451	11	yüzde	yüzde	PROPN
emaj-180	451	12	27	27	NUM
emaj-180	451	13	arttı	arttı	NOUN
emaj-180	451	14	”	"	PUNCT
emaj-180	451	15	,	,	PUNCT
emaj-180	451	16	fortune	fortune	NOUN
emaj-180	451	17	turkey	turkey	NOUN
emaj-180	451	18	website	website	NOUN
emaj-180	451	19	,	,	PUNCT
emaj-180	451	20	http://www.fortuneturkey.com/borsadakibankalarin-9-aylik-kari-yuzde-27-artti-49402	http://www.fortuneturkey.com/borsadakibankalarin-9-aylik-kari-yuzde-27-artti-49402	PROPN
emaj-180	451	21	garcia	garcia	PROPN
emaj-180	451	22	-	-	PUNCT
emaj-180	451	23	meca	meca	PROPN
emaj-180	451	24	,	,	PUNCT
emaj-180	451	25	e.	e.	PROPN
emaj-180	451	26	(	(	PUNCT
emaj-180	451	27	2006	2006	NUM
emaj-180	451	28	)	)	PUNCT
emaj-180	451	29	,	,	PUNCT
emaj-180	451	30	“	"	PUNCT
emaj-180	451	31	bridging	bridge	VERB
emaj-180	451	32	the	the	DET
emaj-180	451	33	gap	gap	NOUN
emaj-180	451	34	between	between	ADP
emaj-180	451	35	disclosure	disclosure	NOUN
emaj-180	451	36	and	and	CCONJ
emaj-180	451	37	use	use	NOUN
emaj-180	451	38	of	of	ADP
emaj-180	451	39	intellectual	intellectual	ADJ
emaj-180	451	40	capital	capital	NOUN
emaj-180	451	41	information	information	PROPN
emaj-180	451	42	”	"	PUNCT
emaj-180	451	43	,	,	PUNCT
emaj-180	451	44	journal	journal	NOUN
emaj-180	451	45	of	of	ADP
emaj-180	451	46	intellectual	intellectual	ADJ
emaj-180	451	47	capital	capital	NOUN
emaj-180	451	48	,	,	PUNCT
emaj-180	451	49	vol	vol	NOUN
emaj-180	451	50	.	.	PROPN
emaj-180	451	51	6	6	NUM
emaj-180	451	52	no	no	NOUN
emaj-180	451	53	.	.	NOUN
emaj-180	451	54	3	3	NUM
emaj-180	451	55	,	,	PUNCT
emaj-180	451	56	pp.427	pp.427	PROPN
emaj-180	451	57	-	-	SYM
emaj-180	451	58	40	40	NUM
emaj-180	451	59	.	.	PUNCT
emaj-180	452	1	guthrie	guthrie	PROPN
emaj-180	452	2	,	,	PUNCT
emaj-180	452	3	j.	j.	PROPN
emaj-180	452	4	and	and	CCONJ
emaj-180	452	5	petty	petty	PROPN
emaj-180	452	6	,	,	PUNCT
emaj-180	452	7	r.	r.	PROPN
emaj-180	452	8	(	(	PUNCT
emaj-180	452	9	2000	2000	NUM
emaj-180	452	10	)	)	PUNCT
emaj-180	452	11	,	,	PUNCT
emaj-180	452	12	"	"	PUNCT
emaj-180	452	13	intellectual	intellectual	ADJ
emaj-180	452	14	capital	capital	NOUN
emaj-180	452	15	:	:	PUNCT
emaj-180	452	16	australian	australian	ADJ
emaj-180	452	17	annual	annual	ADJ
emaj-180	452	18	reporting	reporting	NOUN
emaj-180	452	19	practices	practice	NOUN
emaj-180	452	20	"	"	PUNCT
emaj-180	452	21	,	,	PUNCT
emaj-180	452	22	journal	journal	NOUN
emaj-180	452	23	of	of	ADP
emaj-180	452	24	intellectual	intellectual	ADJ
emaj-180	452	25	capital	capital	NOUN
emaj-180	452	26	,	,	PUNCT
emaj-180	452	27	vol	vol	NOUN
emaj-180	452	28	.	.	NOUN
emaj-180	452	29	1	1	NUM
emaj-180	452	30	issue	issue	NOUN
emaj-180	452	31	:	:	PUNCT
emaj-180	452	32	3	3	NUM
emaj-180	452	33	,	,	PUNCT
emaj-180	452	34	pp.241251	pp.241251	PROPN
emaj-180	452	35	,	,	PUNCT
emaj-180	452	36	https://doi.org/10.1108/146919300103508	https://doi.org/10.1108/146919300103508	AUX
emaj-180	452	37	00	00	NUM
emaj-180	452	38	.	.	PUNCT
emaj-180	453	1	guthrie	guthrie	PROPN
emaj-180	453	2	,	,	PUNCT
emaj-180	453	3	j.	j.	PROPN
emaj-180	453	4	,	,	PUNCT
emaj-180	453	5	ricceri	ricceri	PROPN
emaj-180	453	6	,	,	PUNCT
emaj-180	453	7	f.	f.	PROPN
emaj-180	453	8	and	and	CCONJ
emaj-180	453	9	dumay	dumay	PROPN
emaj-180	453	10	,	,	PUNCT
emaj-180	453	11	j.	j.	PROPN
emaj-180	453	12	(	(	PUNCT
emaj-180	453	13	2012	2012	NUM
emaj-180	453	14	)	)	PUNCT
emaj-180	453	15	,	,	PUNCT
emaj-180	453	16	“	"	PUNCT
emaj-180	453	17	reflections	reflection	NOUN
emaj-180	453	18	and	and	CCONJ
emaj-180	453	19	projections	projection	NOUN
emaj-180	453	20	:	:	PUNCT
emaj-180	453	21	a	a	DET
emaj-180	453	22	decade	decade	NOUN
emaj-180	453	23	of	of	ADP
emaj-180	453	24	intellectual	intellectual	ADJ
emaj-180	453	25	capital	capital	NOUN
emaj-180	453	26	accounting	accounting	NOUN
emaj-180	453	27	research	research	NOUN
emaj-180	453	28	”	"	PUNCT
emaj-180	453	29	,	,	PUNCT
emaj-180	453	30	the	the	DET
emaj-180	453	31	british	british	ADJ
emaj-180	453	32	accounting	accounting	PROPN
emaj-180	453	33	review	review	PROPN
emaj-180	453	34	,	,	PUNCT
emaj-180	453	35	vol	vol	NOUN
emaj-180	453	36	.	.	PROPN
emaj-180	453	37	44	44	NUM
emaj-180	453	38	,	,	PUNCT
emaj-180	453	39	no	no	INTJ
emaj-180	453	40	.	.	NOUN
emaj-180	453	41	2	2	NUM
emaj-180	453	42	,	,	PUNCT
emaj-180	453	43	pp	pp	ADJ
emaj-180	453	44	.	.	PUNCT
emaj-180	454	1	68	68	NUM
emaj-180	454	2	-	-	SYM
emaj-180	454	3	82	82	NUM
emaj-180	454	4	.	.	PUNCT
emaj-180	454	5	hall	hall	PROPN
emaj-180	454	6	,	,	PUNCT
emaj-180	454	7	r.	r.	PROPN
emaj-180	454	8	(	(	PUNCT
emaj-180	454	9	1992	1992	NUM
emaj-180	454	10	)	)	PUNCT
emaj-180	454	11	,	,	PUNCT
emaj-180	454	12	“	"	PUNCT
emaj-180	454	13	the	the	DET
emaj-180	454	14	strategic	strategic	ADJ
emaj-180	454	15	analysis	analysis	NOUN
emaj-180	454	16	of	of	ADP
emaj-180	454	17	intangible	intangible	ADJ
emaj-180	454	18	resources	resource	NOUN
emaj-180	454	19	”	"	PUNCT
emaj-180	454	20	,	,	PUNCT
emaj-180	454	21	strategic	strategic	ADJ
emaj-180	454	22	management	management	NOUN
emaj-180	454	23	journal	journal	NOUN
emaj-180	454	24	,	,	PUNCT
emaj-180	454	25	vol	vol	NOUN
emaj-180	454	26	.	.	PROPN
emaj-180	454	27	13	13	NUM
emaj-180	455	1	no	no	NOUN
emaj-180	455	2	.	.	NOUN
emaj-180	455	3	2	2	NUM
emaj-180	455	4	,	,	PUNCT
emaj-180	455	5	pp.135	pp.135	NOUN
emaj-180	455	6	-	-	PUNCT
emaj-180	455	7	144	144	NUM
emaj-180	455	8	.	.	PUNCT
emaj-180	456	1	holthausen	holthausen	PROPN
emaj-180	456	2	,	,	PUNCT
emaj-180	456	3	r.w	r.w	PROPN
emaj-180	456	4	.	.	PROPN
emaj-180	456	5	and	and	CCONJ
emaj-180	456	6	watts	watts	PROPN
emaj-180	456	7	,	,	PUNCT
emaj-180	456	8	r.l	r.l	PROPN
emaj-180	456	9	.	.	PROPN
emaj-180	456	10	(	(	PUNCT
emaj-180	456	11	2001	2001	NUM
emaj-180	456	12	)	)	PUNCT
emaj-180	456	13	,	,	PUNCT
emaj-180	456	14	“	"	PUNCT
emaj-180	456	15	the	the	DET
emaj-180	456	16	relevance	relevance	NOUN
emaj-180	456	17	of	of	ADP
emaj-180	456	18	the	the	DET
emaj-180	456	19	value	value	NOUN
emaj-180	456	20	relevance	relevance	NOUN
emaj-180	456	21	literature	literature	NOUN
emaj-180	456	22	for	for	ADP
emaj-180	456	23	financial	financial	ADJ
emaj-180	456	24	accounting	accounting	NOUN
emaj-180	456	25	standard	standard	PROPN
emaj-180	456	26	setting	setting	NOUN
emaj-180	456	27	”	"	PUNCT
emaj-180	456	28	,	,	PUNCT
emaj-180	456	29	journal	journal	NOUN
emaj-180	456	30	of	of	ADP
emaj-180	456	31	accounting	accounting	NOUN
emaj-180	456	32	and	and	CCONJ
emaj-180	456	33	economics	economic	NOUN
emaj-180	456	34	,	,	PUNCT
emaj-180	456	35	vol	vol	NOUN
emaj-180	456	36	.	.	PROPN
emaj-180	456	37	31	31	NUM
emaj-180	456	38	,	,	PUNCT
emaj-180	456	39	pp	pp	ADJ
emaj-180	456	40	.	.	PUNCT
emaj-180	457	1	3	3	NUM
emaj-180	457	2	-	-	SYM
emaj-180	457	3	75	75	NUM
emaj-180	457	4	.	.	PUNCT
emaj-180	458	1	http://www.emeraldinsight.com/author/cabrita%2c+maria+do+ros%c3%a1rio+meireles+ferreira	http://www.emeraldinsight.com/author/cabrita%2c+maria+do+ros%c3%a1rio+meireles+ferreira	PROPN
emaj-180	458	2	http://www.emeraldinsight.com/author/ribeiro+da+silva%2c+maria+de+lurdes	http://www.emeraldinsight.com/author/ribeiro+da+silva%2c+maria+de+lurdes	PROPN
emaj-180	458	3	http://www.emeraldinsight.com/author/gomes+rodrigues%2c+ana+maria	http://www.emeraldinsight.com/author/gomes+rodrigues%2c+ana+maria	PROPN
emaj-180	458	4	http://www.emeraldinsight.com/author/mu%c3%b1oz+due%c3%b1as%2c+mar%c3%ada+del+pilar	http://www.emeraldinsight.com/author/mu%c3%b1oz+due%c3%b1as%2c+mar%c3%ada+del+pilar	ADJ
emaj-180	458	5	https://doi.org/10.1108/jic-11-2016-0112	https://doi.org/10.1108/jic-11-2016-0112	PROPN
emaj-180	458	6	http://www.emeraldinsight.com/author/guthrie%2c+james	http://www.emeraldinsight.com/author/guthrie%2c+jame	NOUN
emaj-180	458	7	http://www.emeraldinsight.com/author/petty%2c+richard	http://www.emeraldinsight.com/author/petty%2c+richard	ADV
emaj-180	458	8	https://doi.org/10.1108/14691930010350800	https://doi.org/10.1108/14691930010350800	NOUN
emaj-180	458	9	https://doi.org/10.1108/14691930010350800	https://doi.org/10.1108/14691930010350800	NOUN
emaj-180	459	1	volume	volume	NOUN
emaj-180	459	2	9	9	NUM
emaj-180	459	3	no	no	DET
emaj-180	459	4	1	1	NUM
emaj-180	459	5	(	(	PUNCT
emaj-180	459	6	2019	2019	NUM
emaj-180	459	7	)	)	PUNCT
emaj-180	459	8	|	|	ADV
emaj-180	459	9	issn	issn	VERB
emaj-180	459	10	2158	2158	NUM
emaj-180	459	11	-	-	SYM
emaj-180	459	12	8708	8708	NUM
emaj-180	459	13	(	(	PUNCT
emaj-180	459	14	online	online	NOUN
emaj-180	459	15	)	)	PUNCT
emaj-180	459	16	|	|	ADV
emaj-180	459	17	doi	doi	X
emaj-180	459	18	10.5195	10.5195	NUM
emaj-180	459	19	/	/	SYM
emaj-180	459	20	emaj.2019.180	emaj.2019.180	PROPN
emaj-180	459	21	|	|	ADV
emaj-180	459	22	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-180	459	23	measuring	measure	VERB
emaj-180	459	24	intellectual	intellectual	ADJ
emaj-180	459	25	capital	capital	NOUN
emaj-180	459	26	of	of	ADP
emaj-180	459	27	turkish	turkish	ADJ
emaj-180	459	28	banks	bank	NOUN
emaj-180	459	29	listed	list	VERB
emaj-180	459	30	on	on	ADP
emaj-180	459	31	borsa	borsa	PROPN
emaj-180	459	32	istanbul	istanbul	PROPN
emaj-180	459	33	banking	banking	PROPN
emaj-180	459	34	index	index	NOUN
emaj-180	459	35	(	(	PUNCT
emaj-180	459	36	bist	bist	PROPN
emaj-180	459	37	xbank	xbank	PROPN
emaj-180	459	38	)	)	PUNCT
emaj-180	459	39	with	with	ADP
emaj-180	459	40	the	the	DET
emaj-180	459	41	market	market	NOUN
emaj-180	459	42	value	value	NOUN
emaj-180	459	43	/	/	SYM
emaj-180	459	44	book	book	NOUN
emaj-180	459	45	value	value	NOUN
emaj-180	459	46	method	method	NOUN
emaj-180	459	47	and	and	CCONJ
emaj-180	459	48	value	value	NOUN
emaj-180	459	49	added	add	VERB
emaj-180	459	50	intellectual	intellectual	ADJ
emaj-180	459	51	coefficient	coefficient	NOUN
emaj-180	459	52	(	(	PUNCT
emaj-180	459	53	vaic	vaic	ADJ
emaj-180	459	54	)	)	PUNCT
emaj-180	459	55	model	model	NOUN
emaj-180	459	56	page	page	NOUN
emaj-180	459	57	|114|	|114|	NOUN
emaj-180	459	58	emerging	emerge	VERB
emaj-180	459	59	markets	market	NOUN
emaj-180	459	60	journal	journal	NOUN
emaj-180	459	61	hurriyet	hurriyet	ADV
emaj-180	459	62	.	.	PUNCT
emaj-180	460	1	(	(	PUNCT
emaj-180	460	2	2017	2017	NUM
emaj-180	460	3	)	)	PUNCT
emaj-180	460	4	,	,	PUNCT
emaj-180	460	5	“	"	PUNCT
emaj-180	460	6	2017	2017	NUM
emaj-180	460	7	yılı	yılı	NOUN
emaj-180	460	8	9	9	NUM
emaj-180	460	9	aylık	aylık	NOUN
emaj-180	460	10	bilançolar	bilançolar	NOUN
emaj-180	460	11	”	"	PUNCT
emaj-180	460	12	,	,	PUNCT
emaj-180	460	13	hurriyet	hurriyet	ADV
emaj-180	460	14	website	website	NOUN
emaj-180	460	15	,	,	PUNCT
emaj-180	460	16	http://www.hurriyet.com.tr/2017-yili-9-aylikbilancolar-40641412	http://www.hurriyet.com.tr/2017-yili-9-aylikbilancolar-40641412	PROPN
emaj-180	460	17	ikenna	ikenna	NOUN
emaj-180	460	18	,	,	PUNCT
emaj-180	460	19	e.	e.	PROPN
emaj-180	460	20	,	,	PUNCT
emaj-180	460	21	ursula	ursula	PROPN
emaj-180	460	22	,	,	PUNCT
emaj-180	460	23	e.	e.	PROPN
emaj-180	460	24	n.	n.	PROPN
emaj-180	460	25	(	(	PUNCT
emaj-180	460	26	2017	2017	NUM
emaj-180	460	27	)	)	PUNCT
emaj-180	460	28	,	,	PUNCT
emaj-180	460	29	“	"	PUNCT
emaj-180	460	30	intellectual	intellectual	ADJ
emaj-180	460	31	capital	capital	NOUN
emaj-180	460	32	and	and	CCONJ
emaj-180	460	33	corporate	corporate	ADJ
emaj-180	460	34	performance	performance	NOUN
emaj-180	460	35	in	in	ADP
emaj-180	460	36	nigeria	nigeria	PROPN
emaj-180	460	37	banks	bank	NOUN
emaj-180	460	38	”	"	PUNCT
emaj-180	460	39	,	,	PUNCT
emaj-180	460	40	american	american	ADJ
emaj-180	460	41	journal	journal	PROPN
emaj-180	460	42	of	of	ADP
emaj-180	460	43	finance	finance	NOUN
emaj-180	460	44	,	,	PUNCT
emaj-180	460	45	vol	vol	NOUN
emaj-180	460	46	.	.	PROPN
emaj-180	460	47	1	1	NUM
emaj-180	460	48	,	,	PUNCT
emaj-180	460	49	no	no	INTJ
emaj-180	460	50	:	:	SYM
emaj-180	460	51	5	5	NUM
emaj-180	460	52	,	,	PUNCT
emaj-180	460	53	pp.63	pp.63	NOUN
emaj-180	460	54	-	-	ADJ
emaj-180	460	55	78	78	NUM
emaj-180	460	56	.	.	PUNCT
emaj-180	461	1	itami	itami	NOUN
emaj-180	461	2	,	,	PUNCT
emaj-180	461	3	h.	h.	PROPN
emaj-180	461	4	(	(	PUNCT
emaj-180	461	5	1991	1991	NUM
emaj-180	461	6	)	)	PUNCT
emaj-180	461	7	,	,	PUNCT
emaj-180	461	8	“	"	PUNCT
emaj-180	461	9	mobilizing	mobilize	VERB
emaj-180	461	10	invisible	invisible	ADJ
emaj-180	461	11	assets	asset	NOUN
emaj-180	461	12	”	"	PUNCT
emaj-180	461	13	,	,	PUNCT
emaj-180	461	14	harvard	harvard	PROPN
emaj-180	461	15	university	university	PROPN
emaj-180	461	16	press	press	PROPN
emaj-180	461	17	,	,	PUNCT
emaj-180	461	18	cambridge	cambridge	PROPN
emaj-180	461	19	,	,	PUNCT
emaj-180	461	20	ma	ma	PROPN
emaj-180	461	21	.	.	PROPN
emaj-180	461	22	johansson	johansson	PROPN
emaj-180	461	23	,	,	PUNCT
emaj-180	461	24	u.	u.	PROPN
emaj-180	461	25	,	,	PUNCT
emaj-180	461	26	martensson	martensson	NOUN
emaj-180	461	27	,	,	PUNCT
emaj-180	461	28	m.	m.	NOUN
emaj-180	461	29	and	and	CCONJ
emaj-180	461	30	skoong	skoong	ADJ
emaj-180	461	31	,	,	PUNCT
emaj-180	461	32	m.	m.	NOUN
emaj-180	461	33	(	(	PUNCT
emaj-180	461	34	2001	2001	NUM
emaj-180	461	35	)	)	PUNCT
emaj-180	461	36	,	,	PUNCT
emaj-180	461	37	“	"	PUNCT
emaj-180	461	38	measuring	measure	VERB
emaj-180	461	39	to	to	PART
emaj-180	461	40	understand	understand	VERB
emaj-180	461	41	intangible	intangible	ADJ
emaj-180	461	42	performance	performance	NOUN
emaj-180	461	43	drivers	driver	NOUN
emaj-180	461	44	”	"	PUNCT
emaj-180	461	45	,	,	PUNCT
emaj-180	461	46	the	the	DET
emaj-180	461	47	european	european	PROPN
emaj-180	461	48	accounting	accounting	PROPN
emaj-180	461	49	review	review	PROPN
emaj-180	461	50	,	,	PUNCT
emaj-180	461	51	vol	vol	NOUN
emaj-180	461	52	.	.	PROPN
emaj-180	461	53	10	10	NUM
emaj-180	461	54	no	no	NOUN
emaj-180	461	55	.	.	NOUN
emaj-180	462	1	3	3	NUM
emaj-180	462	2	,	,	PUNCT
emaj-180	462	3	pp.407437	pp.407437	PROPN
emaj-180	462	4	.	.	PUNCT
emaj-180	462	5	kalaycı	kalaycı	PROPN
emaj-180	462	6	,	,	PUNCT
emaj-180	462	7	ş	ş	X
emaj-180	462	8	.	.	PUNCT
emaj-180	462	9	(	(	PUNCT
emaj-180	462	10	2009	2009	NUM
emaj-180	462	11	)	)	PUNCT
emaj-180	462	12	,	,	PUNCT
emaj-180	462	13	spss	spss	PROPN
emaj-180	462	14	uygulamalı	uygulamalı	NOUN
emaj-180	462	15	çok	çok	VERB
emaj-180	462	16	değişkenli	değişkenli	ADJ
emaj-180	462	17	i̇statistik	i̇statistik	NOUN
emaj-180	462	18	teknikleri	teknikleri	PROPN
emaj-180	462	19	”	"	PUNCT
emaj-180	462	20	4th	4th	PROPN
emaj-180	462	21	edition	edition	NOUN
emaj-180	462	22	,	,	PUNCT
emaj-180	462	23	ankara	ankara	PROPN
emaj-180	462	24	:	:	PUNCT
emaj-180	462	25	asil	asil	PROPN
emaj-180	462	26	yayın	yayın	NOUN
emaj-180	462	27	dağıtım	dağıtım	PROPN
emaj-180	462	28	.	.	PUNCT
emaj-180	463	1	kaplan	kaplan	PROPN
emaj-180	463	2	,	,	PUNCT
emaj-180	463	3	r.s	r.s	PROPN
emaj-180	463	4	.	.	PROPN
emaj-180	463	5	and	and	CCONJ
emaj-180	463	6	norton	norton	PROPN
emaj-180	463	7	,	,	PUNCT
emaj-180	463	8	d.p	d.p	PROPN
emaj-180	463	9	.	.	PROPN
emaj-180	463	10	(	(	PUNCT
emaj-180	463	11	1992	1992	NUM
emaj-180	463	12	)	)	PUNCT
emaj-180	463	13	,	,	PUNCT
emaj-180	463	14	“	"	PUNCT
emaj-180	463	15	the	the	DET
emaj-180	463	16	balanced	balanced	ADJ
emaj-180	463	17	scorecard	scorecard	NOUN
emaj-180	463	18	.	.	PUNCT
emaj-180	464	1	measures	measure	NOUN
emaj-180	464	2	that	that	PRON
emaj-180	464	3	drive	drive	VERB
emaj-180	464	4	performance	performance	NOUN
emaj-180	464	5	”	"	PUNCT
emaj-180	464	6	,	,	PUNCT
emaj-180	464	7	harvard	harvard	PROPN
emaj-180	464	8	business	business	PROPN
emaj-180	464	9	review	review	PROPN
emaj-180	464	10	,	,	PUNCT
emaj-180	464	11	vol	vol	NOUN
emaj-180	464	12	.	.	PROPN
emaj-180	464	13	70	70	NUM
emaj-180	465	1	no	no	NOUN
emaj-180	465	2	.	.	NOUN
emaj-180	465	3	1	1	NUM
emaj-180	465	4	,	,	PUNCT
emaj-180	465	5	pp.71	pp.71	NOUN
emaj-180	465	6	-	-	PUNCT
emaj-180	465	7	79	79	NUM
emaj-180	465	8	.	.	PUNCT
emaj-180	466	1	karacan	karacan	ADJ
emaj-180	466	2	,	,	PUNCT
emaj-180	466	3	s	s	PART
emaj-180	466	4	and	and	CCONJ
emaj-180	466	5	ergin	ergin	NOUN
emaj-180	466	6	,	,	PUNCT
emaj-180	466	7	e.	e.	PROPN
emaj-180	466	8	(	(	PUNCT
emaj-180	466	9	2011	2011	NUM
emaj-180	466	10	)	)	PUNCT
emaj-180	466	11	,	,	PUNCT
emaj-180	466	12	“	"	PUNCT
emaj-180	466	13	bankaların	bankaların	NOUN
emaj-180	466	14	entelektüel	entelektüel	VERB
emaj-180	466	15	sermayesi	sermayesi	PROPN
emaj-180	466	16	ile	ile	PROPN
emaj-180	466	17	finansal	finansal	PROPN
emaj-180	466	18	performansı	performansı	PROPN
emaj-180	466	19	arasındaki	arasındaki	PROPN
emaj-180	466	20	i̇lişki	i̇lişki	PROPN
emaj-180	466	21	”	"	PUNCT
emaj-180	466	22	,	,	PUNCT
emaj-180	466	23	(	(	PUNCT
emaj-180	466	24	intellectual	intellectual	ADJ
emaj-180	466	25	capital	capital	NOUN
emaj-180	466	26	and	and	CCONJ
emaj-180	466	27	financial	financial	ADJ
emaj-180	466	28	performance	performance	NOUN
emaj-180	466	29	in	in	ADP
emaj-180	466	30	the	the	DET
emaj-180	466	31	banking	banking	NOUN
emaj-180	466	32	sector	sector	NOUN
emaj-180	466	33	)	)	PUNCT
emaj-180	466	34	,	,	PUNCT
emaj-180	466	35	business	business	NOUN
emaj-180	466	36	and	and	CCONJ
emaj-180	466	37	economics	economics	PROPN
emaj-180	466	38	research	research	PROPN
emaj-180	466	39	journal	journal	PROPN
emaj-180	466	40	,	,	PUNCT
emaj-180	466	41	vol	vol	NOUN
emaj-180	466	42	.	.	PROPN
emaj-180	467	1	2	2	NUM
emaj-180	467	2	,	,	PUNCT
emaj-180	467	3	no	no	INTJ
emaj-180	467	4	:	:	PUNCT
emaj-180	467	5	4	4	NUM
emaj-180	467	6	,	,	PUNCT
emaj-180	467	7	pp.73	pp.73	NOUN
emaj-180	467	8	-	-	PUNCT
emaj-180	467	9	88	88	NUM
emaj-180	467	10	.	.	PUNCT
emaj-180	468	1	kaufmann	kaufmann	PROPN
emaj-180	468	2	,	,	PUNCT
emaj-180	468	3	l.	l.	PROPN
emaj-180	468	4	and	and	CCONJ
emaj-180	468	5	schneider	schneider	PROPN
emaj-180	468	6	,	,	PUNCT
emaj-180	468	7	y.	y.	PROPN
emaj-180	468	8	(	(	PUNCT
emaj-180	468	9	2004	2004	NUM
emaj-180	468	10	)	)	PUNCT
emaj-180	468	11	,	,	PUNCT
emaj-180	468	12	“	"	PUNCT
emaj-180	468	13	intangibles	intangible	NOUN
emaj-180	468	14	:	:	PUNCT
emaj-180	468	15	a	a	DET
emaj-180	468	16	synthesis	synthesis	NOUN
emaj-180	468	17	of	of	ADP
emaj-180	468	18	current	current	ADJ
emaj-180	468	19	research	research	NOUN
emaj-180	468	20	”	"	PUNCT
emaj-180	468	21	,	,	PUNCT
emaj-180	468	22	journal	journal	NOUN
emaj-180	468	23	of	of	ADP
emaj-180	468	24	intellectual	intellectual	ADJ
emaj-180	468	25	capital	capital	NOUN
emaj-180	468	26	,	,	PUNCT
emaj-180	468	27	vol	vol	NOUN
emaj-180	468	28	.	.	PROPN
emaj-180	468	29	5	5	NUM
emaj-180	468	30	no	no	NOUN
emaj-180	468	31	.	.	NOUN
emaj-180	468	32	3	3	NUM
emaj-180	468	33	,	,	PUNCT
emaj-180	468	34	pp.366	pp.366	PROPN
emaj-180	468	35	-	-	PUNCT
emaj-180	468	36	388	388	NUM
emaj-180	468	37	.	.	PUNCT
emaj-180	469	1	kızıl	kızıl	PROPN
emaj-180	469	2	,	,	PUNCT
emaj-180	469	3	c.	c.	PROPN
emaj-180	469	4	(	(	PUNCT
emaj-180	469	5	2009	2009	NUM
emaj-180	469	6	)	)	PUNCT
emaj-180	469	7	,	,	PUNCT
emaj-180	469	8	“	"	PUNCT
emaj-180	469	9	bankacılık	bankacılık	NOUN
emaj-180	469	10	sektöründe	sektöründe	AUX
emaj-180	469	11	entelektüel	entelektüel	VERB
emaj-180	469	12	sermayenin	sermayenin	ADJ
emaj-180	469	13	ölçülmesi	ölçülmesi	PROPN
emaj-180	469	14	,	,	PUNCT
emaj-180	469	15	değerlendirilmesi	değerlendirilmesi	PROPN
emaj-180	469	16	ve	ve	NOUN
emaj-180	469	17	muhasebeleştirilmesi	muhasebeleştirilmesi	NOUN
emaj-180	469	18	”	"	PUNCT
emaj-180	469	19	,	,	PUNCT
emaj-180	469	20	doktora	doktora	NOUN
emaj-180	469	21	tezi	tezi	PROPN
emaj-180	469	22	,	,	PUNCT
emaj-180	469	23	kadir	kadir	PROPN
emaj-180	469	24	has	have	VERB
emaj-180	469	25	üniversitesi	üniversitesi	PROPN
emaj-180	469	26	sosyal	sosyal	PROPN
emaj-180	469	27	bilimler	bilimler	PROPN
emaj-180	469	28	enstitüsü	enstitüsü	PROPN
emaj-180	469	29	.	.	PUNCT
emaj-180	470	1	kızıl	kızıl	PROPN
emaj-180	470	2	,	,	PUNCT
emaj-180	470	3	c.	c.	PROPN
emaj-180	470	4	(	(	PUNCT
emaj-180	470	5	2010	2010	NUM
emaj-180	470	6	)	)	PUNCT
emaj-180	470	7	,	,	PUNCT
emaj-180	470	8	“	"	PUNCT
emaj-180	470	9	entelektüel	entelektüel	NOUN
emaj-180	470	10	sermaye	sermaye	NOUN
emaj-180	470	11	analizleri	analizleri	PROPN
emaj-180	470	12	”	"	PUNCT
emaj-180	470	13	,	,	PUNCT
emaj-180	470	14	derin	derin	ADJ
emaj-180	470	15	yayınları	yayınları	PROPN
emaj-180	470	16	(	(	PUNCT
emaj-180	470	17	derin	derin	ADJ
emaj-180	470	18	publishing	publishing	NOUN
emaj-180	470	19	)	)	PUNCT
emaj-180	470	20	,	,	PUNCT
emaj-180	470	21	i̇stanbul	i̇stanbul	PROPN
emaj-180	470	22	.	.	PUNCT
emaj-180	471	1	kızıl	kızıl	PROPN
emaj-180	471	2	,	,	PUNCT
emaj-180	471	3	c.	c.	PROPN
emaj-180	471	4	,	,	PUNCT
emaj-180	471	5	arslan	arslan	PROPN
emaj-180	471	6	,	,	PUNCT
emaj-180	471	7	m.	m.	PROPN
emaj-180	471	8	l.	l.	PROPN
emaj-180	471	9	,	,	PUNCT
emaj-180	471	10	şeker	şeker	PROPN
emaj-180	471	11	,	,	PUNCT
emaj-180	471	12	ş	ş	PROPN
emaj-180	471	13	.	.	PUNCT
emaj-180	472	1	e.	e.	PROPN
emaj-180	472	2	(	(	PUNCT
emaj-180	472	3	2014	2014	NUM
emaj-180	472	4	)	)	PUNCT
emaj-180	472	5	,	,	PUNCT
emaj-180	472	6	"	"	PUNCT
emaj-180	472	7	an	an	DET
emaj-180	472	8	accounting	accounting	NOUN
emaj-180	472	9	viewpoint	viewpoint	NOUN
emaj-180	472	10	for	for	ADP
emaj-180	472	11	the	the	DET
emaj-180	472	12	relationship	relationship	NOUN
emaj-180	472	13	between	between	ADP
emaj-180	472	14	intellectual	intellectual	ADJ
emaj-180	472	15	capital	capital	NOUN
emaj-180	472	16	and	and	CCONJ
emaj-180	472	17	web	web	NOUN
emaj-180	472	18	trends	trend	NOUN
emaj-180	472	19	of	of	ADP
emaj-180	472	20	bist	bist	ADJ
emaj-180	472	21	30	30	NUM
emaj-180	472	22	firms	firm	NOUN
emaj-180	472	23	in	in	ADP
emaj-180	472	24	turkey	turkey	PROPN
emaj-180	472	25	"	"	PUNCT
emaj-180	472	26	,	,	PUNCT
emaj-180	472	27	maliye	maliye	PROPN
emaj-180	472	28	finans	finans	PROPN
emaj-180	472	29	yazıları	yazıları	PROPN
emaj-180	472	30	dergisi	dergisi	PROPN
emaj-180	472	31	(	(	PUNCT
emaj-180	472	32	journal	journal	NOUN
emaj-180	472	33	of	of	ADP
emaj-180	472	34	public	public	ADJ
emaj-180	472	35	finance	finance	NOUN
emaj-180	472	36	and	and	CCONJ
emaj-180	472	37	finance	finance	NOUN
emaj-180	472	38	)	)	PUNCT
emaj-180	472	39	,	,	PUNCT
emaj-180	472	40	year	year	NOUN
emaj-180	472	41	:	:	PUNCT
emaj-180	472	42	28	28	NUM
emaj-180	472	43	,	,	PUNCT
emaj-180	472	44	number	number	NOUN
emaj-180	472	45	:	:	PUNCT
emaj-180	472	46	101	101	NUM
emaj-180	472	47	,	,	PUNCT
emaj-180	472	48	april	april	PROPN
emaj-180	472	49	2014	2014	NUM
emaj-180	472	50	,	,	PUNCT
emaj-180	472	51	pp.53	pp.53	NOUN
emaj-180	472	52	-	-	PUNCT
emaj-180	472	53	81	81	NUM
emaj-180	472	54	.	.	PUNCT
emaj-180	473	1	kızıl	kızıl	PROPN
emaj-180	473	2	,	,	PUNCT
emaj-180	473	3	c.	c.	PROPN
emaj-180	473	4	,	,	PUNCT
emaj-180	473	5	arslan	arslan	PROPN
emaj-180	473	6	,	,	PUNCT
emaj-180	473	7	m.	m.	PROPN
emaj-180	473	8	l.	l.	PROPN
emaj-180	473	9	,	,	PUNCT
emaj-180	473	10	şeker	şeker	PROPN
emaj-180	473	11	,	,	PUNCT
emaj-180	473	12	ş	ş	PROPN
emaj-180	473	13	.	.	PUNCT
emaj-180	474	1	e.	e.	PROPN
emaj-180	474	2	(	(	PUNCT
emaj-180	474	3	2013	2013	NUM
emaj-180	474	4	)	)	PUNCT
emaj-180	474	5	,	,	PUNCT
emaj-180	474	6	"	"	PUNCT
emaj-180	474	7	correlation	correlation	NOUN
emaj-180	474	8	between	between	ADP
emaj-180	474	9	intellectual	intellectual	ADJ
emaj-180	474	10	capital	capital	NOUN
emaj-180	474	11	and	and	CCONJ
emaj-180	474	12	web	web	NOUN
emaj-180	474	13	trends	trend	NOUN
emaj-180	474	14	of	of	ADP
emaj-180	474	15	top	top	ADJ
emaj-180	474	16	30	30	NUM
emaj-180	474	17	companies	company	NOUN
emaj-180	474	18	in	in	ADP
emaj-180	474	19	turkey	turkey	PROPN
emaj-180	474	20	"	"	PUNCT
emaj-180	474	21	,	,	PUNCT
emaj-180	474	22	international	international	ADJ
emaj-180	474	23	journal	journal	NOUN
emaj-180	474	24	of	of	ADP
emaj-180	474	25	social	social	ADJ
emaj-180	474	26	studies	study	NOUN
emaj-180	474	27	and	and	CCONJ
emaj-180	474	28	humanity	humanity	NOUN
emaj-180	474	29	studies	study	NOUN
emaj-180	474	30	,	,	PUNCT
emaj-180	474	31	vol	vol	NOUN
emaj-180	474	32	.	.	PROPN
emaj-180	474	33	5	5	NUM
emaj-180	474	34	no	no	NOUN
emaj-180	474	35	:	:	PUNCT
emaj-180	474	36	2	2	NUM
emaj-180	474	37	,	,	PUNCT
emaj-180	474	38	issn	issn	NOUN
emaj-180	474	39	:	:	PUNCT
emaj-180	474	40	1309	1309	NUM
emaj-180	474	41	-	-	SYM
emaj-180	474	42	8063	8063	NUM
emaj-180	474	43	(	(	PUNCT
emaj-180	474	44	online	online	NOUN
emaj-180	474	45	)	)	PUNCT
emaj-180	474	46	,	,	PUNCT
emaj-180	475	1	pp	pp	PROPN
emaj-180	475	2	.	.	PUNCT
emaj-180	476	1	39	39	NUM
emaj-180	476	2	-	-	SYM
emaj-180	476	3	49	49	NUM
emaj-180	476	4	,	,	PUNCT
emaj-180	476	5	http://www.sosbilko.net/journal_ijss/arhieves/	http://www.sosbilko.net/journal_ijss/arhieves/	NOUN
emaj-180	476	6	ijss_2013_2	ijss_2013_2	PROPN
emaj-180	476	7	/	/	SYM
emaj-180	476	8	cevdet_kizil.pdf	cevdet_kizil.pdf	NOUN
emaj-180	476	9	kızıl	kızıl	NOUN
emaj-180	476	10	,	,	PUNCT
emaj-180	476	11	c	c	PROPN
emaj-180	476	12	,	,	PUNCT
emaj-180	476	13	erzin	erzin	PROPN
emaj-180	476	14	,	,	PUNCT
emaj-180	476	15	n.	n.	PROPN
emaj-180	476	16	o.	o.	PROPN
emaj-180	476	17	,	,	PUNCT
emaj-180	476	18	kara	kara	PROPN
emaj-180	476	19	,	,	PUNCT
emaj-180	476	20	e.	e.	PROPN
emaj-180	476	21	ç	ç	PROPN
emaj-180	476	22	.	.	PUNCT
emaj-180	476	23	(	(	PUNCT
emaj-180	476	24	2013	2013	NUM
emaj-180	476	25	)	)	PUNCT
emaj-180	476	26	,	,	PUNCT
emaj-180	476	27	"	"	PUNCT
emaj-180	476	28	e	e	NOUN
emaj-180	476	29	-	-	NOUN
emaj-180	476	30	ticaret	ticaret	ADJ
emaj-180	476	31	sektöründe	sektöründe	NOUN
emaj-180	476	32	entelektüel	entelektüel	VERB
emaj-180	476	33	sermayenin	sermayenin	ADJ
emaj-180	476	34	ölçülmesi	ölçülmesi	PROPN
emaj-180	476	35	,	,	PUNCT
emaj-180	476	36	raporlanması	raporlanması	NOUN
emaj-180	476	37	ve	ve	NOUN
emaj-180	476	38	muhasebeleştirilmesi	muhasebeleştirilmesi	NOUN
emaj-180	476	39	:	:	PUNCT
emaj-180	476	40	amazon.com	amazon.com	X
emaj-180	476	41	i̇şletmesi	i̇şletmesi	NOUN
emaj-180	476	42	üzerine	üzerine	PROPN
emaj-180	476	43	bir	bir	PROPN
emaj-180	476	44	araştırma	araştırma	PROPN
emaj-180	476	45	"	"	PUNCT
emaj-180	476	46	,	,	PUNCT
emaj-180	476	47	(	(	PUNCT
emaj-180	476	48	measurement	measurement	NOUN
emaj-180	476	49	,	,	PUNCT
emaj-180	476	50	reporting	reporting	NOUN
emaj-180	476	51	and	and	CCONJ
emaj-180	476	52	accounting	accounting	NOUN
emaj-180	476	53	of	of	ADP
emaj-180	476	54	intellectual	intellectual	ADJ
emaj-180	476	55	captial	captial	PROPN
emaj-180	476	56	in	in	ADP
emaj-180	476	57	the	the	DET
emaj-180	476	58	e	e	PROPN
emaj-180	476	59	-	-	PROPN
emaj-180	476	60	commerce	commerce	NOUN
emaj-180	476	61	industry	industry	NOUN
emaj-180	476	62	:	:	PUNCT
emaj-180	476	63	a	a	DET
emaj-180	476	64	research	research	NOUN
emaj-180	476	65	on	on	ADP
emaj-180	476	66	amazon.com	amazon.com	PROPN
emaj-180	476	67	inc	inc	PROPN
emaj-180	476	68	.	.	PUNCT
emaj-180	476	69	)	)	PUNCT
emaj-180	477	1	nişantaşı	nişantaşı	NOUN
emaj-180	477	2	üniversitesi	üniversitesi	PROPN
emaj-180	477	3	sosyal	sosyal	PROPN
emaj-180	477	4	bilimler	bilimler	PROPN
emaj-180	477	5	dergisi	dergisi	PROPN
emaj-180	477	6	(	(	PUNCT
emaj-180	477	7	nişantaşı	nişantaşı	PROPN
emaj-180	477	8	university	university	NOUN
emaj-180	477	9	journal	journal	NOUN
emaj-180	477	10	of	of	ADP
emaj-180	477	11	social	social	ADJ
emaj-180	477	12	sciences	science	NOUN
emaj-180	477	13	)	)	PUNCT
emaj-180	477	14	,	,	PUNCT
emaj-180	477	15	volume	volume	NOUN
emaj-180	477	16	:	:	PUNCT
emaj-180	477	17	1	1	NUM
emaj-180	477	18	,	,	PUNCT
emaj-180	477	19	no	no	INTJ
emaj-180	477	20	:	:	SYM
emaj-180	477	21	2	2	NUM
emaj-180	477	22	,	,	PUNCT
emaj-180	477	23	issn	issn	NOUN
emaj-180	477	24	:	:	PUNCT
emaj-180	477	25	21475121	21475121	NUM
emaj-180	477	26	,	,	PUNCT
emaj-180	477	27	pp.137	pp.137	NOUN
emaj-180	477	28	-	-	X
emaj-180	477	29	158	158	NUM
emaj-180	477	30	.	.	PUNCT
emaj-180	478	1	http://dergipark.ulakbim.gov.tr/nisantasisbd/art	http://dergipark.ulakbim.gov.tr/nisantasisbd/art	PROPN
emaj-180	478	2	icle	icle	NOUN
emaj-180	478	3	/	/	SYM
emaj-180	478	4	download/	download/	NUM
emaj-180	478	5	5000110081/5000102400	5000110081/5000102400	NUM
emaj-180	478	6	.	.	PUNCT
emaj-180	479	1	lev	lev	PROPN
emaj-180	479	2	,	,	PUNCT
emaj-180	479	3	b.	b.	PROPN
emaj-180	479	4	(	(	PUNCT
emaj-180	479	5	2001	2001	NUM
emaj-180	479	6	)	)	PUNCT
emaj-180	479	7	,	,	PUNCT
emaj-180	479	8	“	"	PUNCT
emaj-180	479	9	intangibles	intangible	NOUN
emaj-180	479	10	:	:	PUNCT
emaj-180	479	11	management	management	NOUN
emaj-180	479	12	,	,	PUNCT
emaj-180	479	13	measurement	measurement	NOUN
emaj-180	479	14	,	,	PUNCT
emaj-180	479	15	and	and	CCONJ
emaj-180	479	16	reporting	report	VERB
emaj-180	479	17	”	"	PUNCT
emaj-180	479	18	,	,	PUNCT
emaj-180	479	19	the	the	DET
emaj-180	479	20	brookings	brookings	PROPN
emaj-180	479	21	institution	institution	NOUN
emaj-180	479	22	,	,	PUNCT
emaj-180	479	23	washington	washington	PROPN
emaj-180	479	24	,	,	PUNCT
emaj-180	479	25	dc	dc	PROPN
emaj-180	479	26	.	.	PROPN
emaj-180	479	27	marr	marr	PROPN
emaj-180	479	28	,	,	PUNCT
emaj-180	479	29	b.	b.	PROPN
emaj-180	479	30	and	and	CCONJ
emaj-180	479	31	adams	adams	PROPN
emaj-180	479	32	,	,	PUNCT
emaj-180	479	33	c.	c.	PROPN
emaj-180	479	34	(	(	PUNCT
emaj-180	479	35	2004	2004	NUM
emaj-180	479	36	)	)	PUNCT
emaj-180	479	37	,	,	PUNCT
emaj-180	479	38	“	"	PUNCT
emaj-180	479	39	the	the	DET
emaj-180	479	40	balanced	balanced	ADJ
emaj-180	479	41	scorecard	scorecard	NOUN
emaj-180	479	42	and	and	CCONJ
emaj-180	479	43	intangible	intangible	ADJ
emaj-180	479	44	assets	asset	NOUN
emaj-180	479	45	:	:	PUNCT
emaj-180	479	46	similar	similar	ADJ
emaj-180	479	47	ideas	idea	NOUN
emaj-180	479	48	,	,	PUNCT
emaj-180	479	49	unaligned	unaligned	ADJ
emaj-180	479	50	concepts	concept	NOUN
emaj-180	479	51	”	"	PUNCT
emaj-180	479	52	,	,	PUNCT
emaj-180	479	53	measuring	measure	VERB
emaj-180	479	54	business	business	NOUN
emaj-180	479	55	excellence	excellence	NOUN
emaj-180	479	56	,	,	PUNCT
emaj-180	479	57	vol	vol	NOUN
emaj-180	479	58	.	.	PROPN
emaj-180	479	59	8	8	NUM
emaj-180	480	1	no	no	NOUN
emaj-180	480	2	.	.	NOUN
emaj-180	481	1	3	3	NUM
emaj-180	481	2	,	,	PUNCT
emaj-180	481	3	pp.18	pp.18	NOUN
emaj-180	481	4	-	-	ADJ
emaj-180	481	5	27	27	NUM
emaj-180	481	6	.	.	PUNCT
emaj-180	482	1	marr	marr	PROPN
emaj-180	482	2	,	,	PUNCT
emaj-180	482	3	b.	b.	PROPN
emaj-180	482	4	and	and	CCONJ
emaj-180	482	5	chatzkel	chatzkel	PROPN
emaj-180	482	6	,	,	PUNCT
emaj-180	482	7	j.	j.	PROPN
emaj-180	482	8	(	(	PUNCT
emaj-180	482	9	2004	2004	NUM
emaj-180	482	10	)	)	PUNCT
emaj-180	482	11	,	,	PUNCT
emaj-180	482	12	“	"	PUNCT
emaj-180	482	13	intellectual	intellectual	ADJ
emaj-180	482	14	capital	capital	NOUN
emaj-180	482	15	at	at	ADP
emaj-180	482	16	the	the	DET
emaj-180	482	17	crossroads	crossroad	NOUN
emaj-180	482	18	:	:	PUNCT
emaj-180	482	19	managing	manage	VERB
emaj-180	482	20	,	,	PUNCT
emaj-180	482	21	measuring	measuring	NOUN
emaj-180	482	22	,	,	PUNCT
emaj-180	482	23	and	and	CCONJ
emaj-180	482	24	reporting	reporting	NOUN
emaj-180	482	25	of	of	ADP
emaj-180	482	26	ic	ic	PROPN
emaj-180	482	27	”	"	PUNCT
emaj-180	482	28	,	,	PUNCT
emaj-180	482	29	journal	journal	NOUN
emaj-180	482	30	of	of	ADP
emaj-180	482	31	intellectual	intellectual	ADJ
emaj-180	482	32	capital	capital	NOUN
emaj-180	482	33	,	,	PUNCT
emaj-180	482	34	vol	vol	NOUN
emaj-180	482	35	.	.	PROPN
emaj-180	482	36	5	5	NUM
emaj-180	482	37	no	no	NOUN
emaj-180	482	38	.	.	NOUN
emaj-180	482	39	2	2	NUM
emaj-180	482	40	,	,	PUNCT
emaj-180	482	41	pp.224	pp.224	NOUN
emaj-180	482	42	-	-	PUNCT
emaj-180	482	43	229	229	NUM
emaj-180	482	44	.	.	PUNCT
emaj-180	483	1	marr	marr	PROPN
emaj-180	483	2	,	,	PUNCT
emaj-180	483	3	b.	b.	PROPN
emaj-180	483	4	,	,	PUNCT
emaj-180	483	5	gray	gray	ADJ
emaj-180	483	6	,	,	PUNCT
emaj-180	483	7	d.	d.	PROPN
emaj-180	483	8	and	and	CCONJ
emaj-180	483	9	neely	neely	PROPN
emaj-180	483	10	,	,	PUNCT
emaj-180	483	11	a.	a.	NOUN
emaj-180	483	12	(	(	PUNCT
emaj-180	483	13	2003	2003	NUM
emaj-180	483	14	)	)	PUNCT
emaj-180	483	15	,	,	PUNCT
emaj-180	483	16	“	"	PUNCT
emaj-180	483	17	why	why	SCONJ
emaj-180	483	18	do	do	AUX
emaj-180	483	19	firms	firm	NOUN
emaj-180	483	20	measure	measure	VERB
emaj-180	483	21	their	their	PRON
emaj-180	483	22	intellectual	intellectual	ADJ
emaj-180	483	23	capital	capital	NOUN
emaj-180	483	24	”	"	PUNCT
emaj-180	483	25	,	,	PUNCT
emaj-180	483	26	journal	journal	NOUN
emaj-180	483	27	of	of	ADP
emaj-180	483	28	intellectual	intellectual	ADJ
emaj-180	483	29	capital	capital	NOUN
emaj-180	483	30	,	,	PUNCT
emaj-180	483	31	vol	vol	NOUN
emaj-180	483	32	.	.	PROPN
emaj-180	483	33	4	4	NUM
emaj-180	483	34	no	no	NOUN
emaj-180	483	35	.	.	NOUN
emaj-180	483	36	4	4	NUM
emaj-180	483	37	,	,	PUNCT
emaj-180	483	38	pp.441	pp.441	NOUN
emaj-180	483	39	-	-	PUNCT
emaj-180	483	40	464	464	NUM
emaj-180	483	41	.	.	PUNCT
emaj-180	484	1	meritum	meritum	PROPN
emaj-180	484	2	.	.	PUNCT
emaj-180	485	1	(	(	PUNCT
emaj-180	485	2	2002	2002	NUM
emaj-180	485	3	)	)	PUNCT
emaj-180	485	4	,	,	PUNCT
emaj-180	485	5	“	"	PUNCT
emaj-180	485	6	meritum	meritum	NOUN
emaj-180	485	7	guidelines	guideline	NOUN
emaj-180	485	8	for	for	ADP
emaj-180	485	9	managing	manage	VERB
emaj-180	485	10	and	and	CCONJ
emaj-180	485	11	reporting	report	VERB
emaj-180	485	12	on	on	ADP
emaj-180	485	13	intangibles	intangible	NOUN
emaj-180	485	14	,	,	PUNCT
emaj-180	485	15	measuring	measure	VERB
emaj-180	485	16	intangibles	intangible	NOUN
emaj-180	485	17	to	to	PART
emaj-180	485	18	understand	understand	VERB
emaj-180	485	19	and	and	CCONJ
emaj-180	485	20	improve	improve	VERB
emaj-180	485	21	innovation	innovation	NOUN
emaj-180	485	22	management	management	NOUN
emaj-180	485	23	”	"	PUNCT
emaj-180	485	24	–	–	PUNCT
emaj-180	485	25	meritum	meritum	NOUN
emaj-180	485	26	,	,	PUNCT
emaj-180	485	27	madrid	madrid	PROPN
emaj-180	485	28	.	.	PUNCT
emaj-180	485	29	monga	monga	PROPN
emaj-180	485	30	,	,	PUNCT
emaj-180	485	31	v.	v.	PROPN
emaj-180	485	32	(	(	PUNCT
emaj-180	485	33	2016	2016	NUM
emaj-180	485	34	)	)	PUNCT
emaj-180	485	35	,	,	PUNCT
emaj-180	485	36	“	"	PUNCT
emaj-180	485	37	accounting‟s	accounting‟s	ADJ
emaj-180	485	38	21st	21st	ADJ
emaj-180	485	39	century	century	NOUN
emaj-180	485	40	challenge	challenge	NOUN
emaj-180	485	41	:	:	PUNCT
emaj-180	485	42	how	how	SCONJ
emaj-180	485	43	to	to	PART
emaj-180	485	44	value	value	VERB
emaj-180	485	45	intangible	intangible	ADJ
emaj-180	485	46	assets	asset	NOUN
emaj-180	485	47	”	"	PUNCT
emaj-180	485	48	,	,	PUNCT
emaj-180	485	49	wall	wall	PROPN
emaj-180	485	50	street	street	PROPN
emaj-180	485	51	journal	journal	PROPN
emaj-180	485	52	(	(	PUNCT
emaj-180	485	53	wsj	wsj	PROPN
emaj-180	485	54	)	)	PUNCT
emaj-180	485	55	,	,	PUNCT
emaj-180	485	56	march	march	PROPN
emaj-180	485	57	21	21	NUM
emaj-180	485	58	,	,	PUNCT
emaj-180	485	59	2016	2016	NUM
emaj-180	485	60	.	.	PUNCT
emaj-180	486	1	mouritsen	mouritsen	PROPN
emaj-180	486	2	,	,	PUNCT
emaj-180	486	3	j.	j.	PROPN
emaj-180	486	4	,	,	PUNCT
emaj-180	486	5	bukh	bukh	PROPN
emaj-180	486	6	,	,	PUNCT
emaj-180	486	7	p.n	p.n	PROPN
emaj-180	486	8	.	.	PROPN
emaj-180	486	9	,	,	PUNCT
emaj-180	486	10	larsen	larsen	PROPN
emaj-180	486	11	,	,	PUNCT
emaj-180	486	12	h.t	h.t	PROPN
emaj-180	486	13	.	.	PROPN
emaj-180	486	14	and	and	CCONJ
emaj-180	486	15	johansen	johansen	PROPN
emaj-180	486	16	,	,	PUNCT
emaj-180	486	17	m.r	m.r	PROPN
emaj-180	486	18	.	.	PROPN
emaj-180	486	19	(	(	PUNCT
emaj-180	486	20	2002	2002	NUM
emaj-180	486	21	)	)	PUNCT
emaj-180	486	22	,	,	PUNCT
emaj-180	486	23	“	"	PUNCT
emaj-180	486	24	developing	develop	VERB
emaj-180	486	25	and	and	CCONJ
emaj-180	486	26	managing	manage	VERB
emaj-180	486	27	knowledge	knowledge	NOUN
emaj-180	486	28	through	through	ADP
emaj-180	486	29	intellectual	intellectual	ADJ
emaj-180	486	30	capital	capital	NOUN
emaj-180	486	31	statements	statement	NOUN
emaj-180	486	32	”	"	PUNCT
emaj-180	486	33	,	,	PUNCT
emaj-180	486	34	journal	journal	NOUN
emaj-180	486	35	of	of	ADP
emaj-180	486	36	intellectual	intellectual	ADJ
emaj-180	486	37	capital	capital	NOUN
emaj-180	486	38	,	,	PUNCT
emaj-180	486	39	vol	vol	NOUN
emaj-180	486	40	.	.	PROPN
emaj-180	487	1	3	3	NUM
emaj-180	487	2	,	,	PUNCT
emaj-180	487	3	no	no	INTJ
emaj-180	487	4	.	.	NOUN
emaj-180	487	5	1	1	NUM
emaj-180	487	6	,	,	PUNCT
emaj-180	487	7	pp.10	pp.10	NOUN
emaj-180	487	8	-	-	PUNCT
emaj-180	487	9	29	29	NUM
emaj-180	487	10	.	.	PUNCT
emaj-180	488	1	mouritsen	mouritsen	PROPN
emaj-180	488	2	,	,	PUNCT
emaj-180	488	3	j.	j.	PROPN
emaj-180	488	4	,	,	PUNCT
emaj-180	488	5	larsen	larsen	PROPN
emaj-180	488	6	,	,	PUNCT
emaj-180	488	7	h.t	h.t	PROPN
emaj-180	488	8	.	.	PROPN
emaj-180	488	9	and	and	CCONJ
emaj-180	488	10	bukh	bukh	PROPN
emaj-180	488	11	,	,	PUNCT
emaj-180	488	12	p.n.d	p.n.d	ADJ
emaj-180	488	13	.	.	PUNCT
emaj-180	488	14	(	(	PUNCT
emaj-180	488	15	2001	2001	NUM
emaj-180	488	16	)	)	PUNCT
emaj-180	488	17	,	,	PUNCT
emaj-180	488	18	“	"	PUNCT
emaj-180	488	19	intellectual	intellectual	ADJ
emaj-180	488	20	capital	capital	NOUN
emaj-180	488	21	and	and	CCONJ
emaj-180	488	22	the	the	DET
emaj-180	488	23	„	„	PUNCT
emaj-180	488	24	capable	capable	ADJ
emaj-180	488	25	firm‟	firm‟	NOUN
emaj-180	488	26	:	:	PUNCT
emaj-180	488	27	narrating	narrate	VERB
emaj-180	488	28	,	,	PUNCT
emaj-180	488	29	visualising	visualise	VERB
emaj-180	488	30	and	and	CCONJ
emaj-180	488	31	numbering	numbering	NOUN
emaj-180	488	32	for	for	ADP
emaj-180	488	33	managing	manage	VERB
emaj-180	488	34	knowledge	knowledge	NOUN
emaj-180	488	35	”	"	PUNCT
emaj-180	488	36	,	,	PUNCT
emaj-180	488	37	accounting	accounting	NOUN
emaj-180	488	38	,	,	PUNCT
emaj-180	488	39	organization	organization	NOUN
emaj-180	488	40	and	and	CCONJ
emaj-180	488	41	society	society	NOUN
emaj-180	488	42	,	,	PUNCT
emaj-180	488	43	vol	vol	NOUN
emaj-180	488	44	.	.	PROPN
emaj-180	488	45	26	26	NUM
emaj-180	488	46	nos	no	NOUN
emaj-180	488	47	6/7	6/7	NUM
emaj-180	488	48	,	,	PUNCT
emaj-180	488	49	pp.735	pp.735	NOUN
emaj-180	488	50	-	-	PUNCT
emaj-180	488	51	762	762	NUM
emaj-180	488	52	.	.	PUNCT
emaj-180	489	1	murthy	murthy	ADJ
emaj-180	489	2	,	,	PUNCT
emaj-180	489	3	v.	v.	PROPN
emaj-180	489	4	and	and	CCONJ
emaj-180	489	5	mouritsen	mouritsen	PROPN
emaj-180	489	6	,	,	PUNCT
emaj-180	489	7	j.	j.	PROPN
emaj-180	489	8	(	(	PUNCT
emaj-180	489	9	2011	2011	NUM
emaj-180	489	10	)	)	PUNCT
emaj-180	489	11	,	,	PUNCT
emaj-180	489	12	"	"	PUNCT
emaj-180	489	13	the	the	DET
emaj-180	489	14	performance	performance	NOUN
emaj-180	489	15	of	of	ADP
emaj-180	489	16	intellectual	intellectual	ADJ
emaj-180	489	17	capital	capital	NOUN
emaj-180	489	18	:	:	PUNCT
emaj-180	489	19	mobilising	mobilise	VERB
emaj-180	489	20	relationships	relationship	NOUN
emaj-180	489	21	between	between	ADP
emaj-180	489	22	intellectual	intellectual	ADJ
emaj-180	489	23	and	and	CCONJ
emaj-180	489	24	financial	financial	ADJ
emaj-180	489	25	capital	capital	NOUN
emaj-180	489	26	in	in	ADP
emaj-180	489	27	a	a	DET
emaj-180	489	28	bank	bank	NOUN
emaj-180	489	29	"	"	PUNCT
emaj-180	489	30	,	,	PUNCT
emaj-180	489	31	accounting	accounting	NOUN
emaj-180	489	32	,	,	PUNCT
emaj-180	489	33	auditing	auditing	NOUN
emaj-180	489	34	&	&	CCONJ
emaj-180	489	35	accountability	accountability	NOUN
emaj-180	489	36	journal	journal	NOUN
emaj-180	489	37	,	,	PUNCT
emaj-180	489	38	vol	vol	NOUN
emaj-180	489	39	.	.	PROPN
emaj-180	489	40	24	24	NUM
emaj-180	489	41	issue	issue	NOUN
emaj-180	489	42	:	:	PUNCT
emaj-180	489	43	5	5	NUM
emaj-180	489	44	,	,	PUNCT
emaj-180	489	45	pp.622646	pp.622646	PROPN
emaj-180	489	46	,	,	PUNCT
emaj-180	489	47	https://doi.org/10.1108/095135711111391	https://doi.org/10.1108/095135711111391	NOUN
emaj-180	489	48	20	20	NUM
emaj-180	489	49	.	.	PUNCT
emaj-180	490	1	https://search.proquest.com/pubidlinkhandler/sng/pubtitle/business+and+economics+research+journal/$n/216138/openview/905189674/$b/f223850e1c5f4075pq/1;jsessionid=c48bbb938c80c71db56b7720697a22e9.i-06e4566aa227dd1c1	https://search.proquest.com/pubidlinkhandler/sng/pubtitle/business+and+economics+research+journal/$n/216138/openview/905189674/$b/f223850e1c5f4075pq/1;jsessionid=c48bbb938c80c71db56b7720697a22e9.i-06e4566aa227dd1c1	NOUN
emaj-180	490	2	https://search.proquest.com/pubidlinkhandler/sng/pubtitle/business+and+economics+research+journal/$n/216138/openview/905189674/$b/f223850e1c5f4075pq/1;jsessionid=c48bbb938c80c71db56b7720697a22e9.i-06e4566aa227dd1c1	https://search.proquest.com/pubidlinkhandler/sng/pubtitle/business+and+economics+research+journal/$n/216138/openview/905189674/$b/f223850e1c5f4075pq/1;jsessionid=c48bbb938c80c71db56b7720697a22e9.i-06e4566aa227dd1c1	VERB
emaj-180	490	3	http://www.sobiad.org/ejournals/journal_ijss/arhieves/ijss_2013_2/cevdet_kizil.pdf	http://www.sobiad.org/ejournals/journal_ijss/arhieves/ijss_2013_2/cevdet_kizil.pdf	PROPN
emaj-180	490	4	http://www.sobiad.org/ejournals/journal_ijss/arhieves/ijss_2013_2/cevdet_kizil.pdf	http://www.sobiad.org/ejournals/journal_ijss/arhieves/ijss_2013_2/cevdet_kizil.pdf	PROPN
emaj-180	490	5	http://dergipark.ulakbim.gov.tr/nisantasisbd/article/download/5000110081/5000102400	http://dergipark.ulakbim.gov.tr/nisantasisbd/article/download/5000110081/5000102400	NOUN
emaj-180	490	6	http://dergipark.ulakbim.gov.tr/nisantasisbd/article/download/5000110081/5000102400	http://dergipark.ulakbim.gov.tr/nisantasisbd/article/download/5000110081/5000102400	NOUN
emaj-180	490	7	http://www.emeraldinsight.com/author/murthy%2c+vijaya	http://www.emeraldinsight.com/author/murthy%2c+vijaya	NOUN
emaj-180	490	8	http://www.emeraldinsight.com/author/mouritsen%2c+jan	http://www.emeraldinsight.com/author/mouritsen%2c+jan	PROPN
emaj-180	490	9	https://doi.org/10.1108/09513571111139120	https://doi.org/10.1108/09513571111139120	ADJ
emaj-180	490	10	https://doi.org/10.1108/09513571111139120	https://doi.org/10.1108/09513571111139120	ADJ
emaj-180	490	11	volume	volume	NOUN
emaj-180	490	12	9	9	NUM
emaj-180	490	13	no	no	DET
emaj-180	490	14	1	1	NUM
emaj-180	490	15	(	(	PUNCT
emaj-180	490	16	2019	2019	NUM
emaj-180	490	17	)	)	PUNCT
emaj-180	490	18	|	|	ADV
emaj-180	490	19	issn	issn	VERB
emaj-180	490	20	2158	2158	NUM
emaj-180	490	21	-	-	SYM
emaj-180	490	22	8708	8708	NUM
emaj-180	490	23	(	(	PUNCT
emaj-180	490	24	online	online	NOUN
emaj-180	490	25	)	)	PUNCT
emaj-180	490	26	|	|	ADV
emaj-180	490	27	doi	doi	X
emaj-180	490	28	10.5195	10.5195	NUM
emaj-180	490	29	/	/	SYM
emaj-180	490	30	emaj.2019.180	emaj.2019.180	PROPN
emaj-180	491	1	|	|	ADV
emaj-180	491	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-180	491	3	mehmet	mehmet	PROPN
emaj-180	491	4	lütfi	lütfi	PROPN
emaj-180	491	5	arslan	arslan	PROPN
emaj-180	491	6	,	,	PUNCT
emaj-180	491	7	cevdet	cevdet	NOUN
emaj-180	491	8	kızıl	kızıl	NOUN
emaj-180	491	9	emerging	emerge	VERB
emaj-180	491	10	markets	market	NOUN
emaj-180	491	11	journal	journal	NOUN
emaj-180	492	1	|	|	ADV
emaj-180	492	2	p	p	NOUN
emaj-180	492	3	a	a	DET
emaj-180	492	4	g	g	NOUN
emaj-180	492	5	e	e	NOUN
emaj-180	492	6	|115	|115	PROPN
emaj-180	492	7	nahapiet	nahapiet	PROPN
emaj-180	492	8	,	,	PUNCT
emaj-180	492	9	j.	j.	PROPN
emaj-180	492	10	and	and	CCONJ
emaj-180	492	11	ghoshal	ghoshal	PROPN
emaj-180	492	12	,	,	PUNCT
emaj-180	492	13	s.	s.	PROPN
emaj-180	492	14	(	(	PUNCT
emaj-180	492	15	1998	1998	NUM
emaj-180	492	16	)	)	PUNCT
emaj-180	492	17	,	,	PUNCT
emaj-180	492	18	“	"	PUNCT
emaj-180	492	19	social	social	ADJ
emaj-180	492	20	capital	capital	NOUN
emaj-180	492	21	,	,	PUNCT
emaj-180	492	22	intellectual	intellectual	ADJ
emaj-180	492	23	capital	capital	NOUN
emaj-180	492	24	,	,	PUNCT
emaj-180	492	25	and	and	CCONJ
emaj-180	492	26	the	the	DET
emaj-180	492	27	organizational	organizational	ADJ
emaj-180	492	28	advantage	advantage	NOUN
emaj-180	492	29	”	"	PUNCT
emaj-180	492	30	,	,	PUNCT
emaj-180	492	31	academy	academy	NOUN
emaj-180	492	32	of	of	ADP
emaj-180	492	33	management	management	PROPN
emaj-180	492	34	review	review	PROPN
emaj-180	492	35	,	,	PUNCT
emaj-180	492	36	vol	vol	NOUN
emaj-180	492	37	.	.	PROPN
emaj-180	493	1	23	23	NUM
emaj-180	493	2	no	no	NOUN
emaj-180	493	3	.	.	NOUN
emaj-180	493	4	2	2	NUM
emaj-180	493	5	,	,	PUNCT
emaj-180	493	6	pp.242	pp.242	NOUN
emaj-180	493	7	-	-	PUNCT
emaj-180	493	8	266	266	NUM
emaj-180	493	9	.	.	PUNCT
emaj-180	494	1	nawaz	nawaz	NOUN
emaj-180	494	2	,	,	PUNCT
emaj-180	494	3	t.	t.	PROPN
emaj-180	494	4	(	(	PUNCT
emaj-180	494	5	2017	2017	NUM
emaj-180	494	6	)	)	PUNCT
emaj-180	494	7	,	,	PUNCT
emaj-180	494	8	“	"	PUNCT
emaj-180	494	9	human	human	ADJ
emaj-180	494	10	capital	capital	NOUN
emaj-180	494	11	development	development	NOUN
emaj-180	494	12	in	in	ADP
emaj-180	494	13	socioeconomic	socioeconomic	ADJ
emaj-180	494	14	malaise	malaise	NOUN
emaj-180	494	15	:	:	PUNCT
emaj-180	494	16	evidence	evidence	NOUN
emaj-180	494	17	from	from	ADP
emaj-180	494	18	the	the	DET
emaj-180	494	19	uk	uk	PROPN
emaj-180	494	20	”	"	PUNCT
emaj-180	494	21	,	,	PUNCT
emaj-180	494	22	international	international	ADJ
emaj-180	494	23	journal	journal	NOUN
emaj-180	494	24	of	of	ADP
emaj-180	494	25	learning	learning	NOUN
emaj-180	494	26	and	and	CCONJ
emaj-180	494	27	intellectual	intellectual	ADJ
emaj-180	494	28	capital	capital	NOUN
emaj-180	494	29	,	,	PUNCT
emaj-180	494	30	vol	vol	NOUN
emaj-180	494	31	.	.	PROPN
emaj-180	495	1	14	14	NUM
emaj-180	495	2	,	,	PUNCT
emaj-180	495	3	no	no	INTJ
emaj-180	495	4	:	:	SYM
emaj-180	495	5	1	1	NUM
emaj-180	495	6	,	,	PUNCT
emaj-180	495	7	pp.24	pp.24	NOUN
emaj-180	495	8	-	-	PUNCT
emaj-180	495	9	46	46	NUM
emaj-180	495	10	.	.	PUNCT
emaj-180	496	1	nawaz	nawaz	ADJ
emaj-180	496	2	,	,	PUNCT
emaj-180	496	3	t.	t.	PROPN
emaj-180	496	4	,	,	PUNCT
emaj-180	496	5	haniffa	haniffa	PROPN
emaj-180	496	6	,	,	PUNCT
emaj-180	496	7	r.	r.	PROPN
emaj-180	496	8	(	(	PUNCT
emaj-180	496	9	2017	2017	NUM
emaj-180	496	10	)	)	PUNCT
emaj-180	496	11	,	,	PUNCT
emaj-180	496	12	"	"	PUNCT
emaj-180	496	13	determinants	determinant	NOUN
emaj-180	496	14	of	of	ADP
emaj-180	496	15	financial	financial	ADJ
emaj-180	496	16	performance	performance	NOUN
emaj-180	496	17	of	of	ADP
emaj-180	496	18	islamic	islamic	ADJ
emaj-180	496	19	banks	bank	NOUN
emaj-180	496	20	:	:	PUNCT
emaj-180	496	21	an	an	DET
emaj-180	496	22	intellectual	intellectual	ADJ
emaj-180	496	23	capital	capital	NOUN
emaj-180	496	24	perspective	perspective	PROPN
emaj-180	496	25	"	"	PUNCT
emaj-180	496	26	,	,	PUNCT
emaj-180	496	27	journal	journal	NOUN
emaj-180	496	28	of	of	ADP
emaj-180	496	29	islamic	islamic	PROPN
emaj-180	496	30	accounting	accounting	PROPN
emaj-180	496	31	and	and	CCONJ
emaj-180	496	32	business	business	NOUN
emaj-180	496	33	research	research	NOUN
emaj-180	496	34	,	,	PUNCT
emaj-180	496	35	vol	vol	NOUN
emaj-180	496	36	.	.	NOUN
emaj-180	496	37	8	8	NUM
emaj-180	496	38	issue	issue	NOUN
emaj-180	496	39	:	:	PUNCT
emaj-180	496	40	2	2	NUM
emaj-180	496	41	,	,	PUNCT
emaj-180	496	42	pp.130142	pp.130142	PROPN
emaj-180	496	43	,	,	PUNCT
emaj-180	496	44	https://doi.org/10.1108/jiabr-06-20160071	https://doi.org/10.1108/jiabr-06-20160071	PROPN
emaj-180	496	45	.	.	PUNCT
emaj-180	497	1	ocean	ocean	PROPN
emaj-180	497	2	tomo	tomo	PROPN
emaj-180	497	3	.	.	PUNCT
emaj-180	498	1	(	(	PUNCT
emaj-180	498	2	2017	2017	NUM
emaj-180	498	3	)	)	PUNCT
emaj-180	498	4	,	,	PUNCT
emaj-180	498	5	“	"	PUNCT
emaj-180	498	6	intangible	intangible	ADJ
emaj-180	498	7	asset	asset	NOUN
emaj-180	498	8	market	market	NOUN
emaj-180	498	9	value	value	NOUN
emaj-180	498	10	study	study	NOUN
emaj-180	498	11	”	"	PUNCT
emaj-180	498	12	,	,	PUNCT
emaj-180	498	13	ocean	ocean	PROPN
emaj-180	498	14	tomo	tomo	PROPN
emaj-180	498	15	official	official	ADJ
emaj-180	498	16	website	website	NOUN
emaj-180	498	17	http://www.oceantomo.com/intangible-assetmarket-value-study/	http://www.oceantomo.com/intangible-assetmarket-value-study/	PUNCT
emaj-180	498	18	ohlson	ohlson	PROPN
emaj-180	498	19	,	,	PUNCT
emaj-180	498	20	j.a	j.a	PROPN
emaj-180	498	21	.	.	PROPN
emaj-180	498	22	(	(	PUNCT
emaj-180	498	23	1995	1995	NUM
emaj-180	498	24	)	)	PUNCT
emaj-180	498	25	,	,	PUNCT
emaj-180	498	26	“	"	PUNCT
emaj-180	498	27	earnings	earning	NOUN
emaj-180	498	28	,	,	PUNCT
emaj-180	498	29	equity	equity	NOUN
emaj-180	498	30	book	book	NOUN
emaj-180	498	31	values	value	NOUN
emaj-180	498	32	,	,	PUNCT
emaj-180	498	33	and	and	CCONJ
emaj-180	498	34	dividends	dividend	NOUN
emaj-180	498	35	in	in	ADP
emaj-180	498	36	equity	equity	NOUN
emaj-180	498	37	valuation	valuation	NOUN
emaj-180	498	38	”	"	PUNCT
emaj-180	498	39	,	,	PUNCT
emaj-180	498	40	contemporary	contemporary	ADJ
emaj-180	498	41	accounting	accounting	NOUN
emaj-180	498	42	research	research	NOUN
emaj-180	498	43	,	,	PUNCT
emaj-180	498	44	vol	vol	NOUN
emaj-180	498	45	.	.	PROPN
emaj-180	498	46	11	11	NUM
emaj-180	498	47	no	no	NOUN
emaj-180	498	48	.	.	NOUN
emaj-180	498	49	2	2	NUM
emaj-180	498	50	,	,	PUNCT
emaj-180	498	51	pp.661687	pp.661687	PROPN
emaj-180	498	52	.	.	PROPN
emaj-180	498	53	öztürk	öztürk	PROPN
emaj-180	498	54	,	,	PUNCT
emaj-180	498	55	m.	m.	PROPN
emaj-180	498	56	b.	b.	PROPN
emaj-180	498	57	and	and	CCONJ
emaj-180	498	58	demirgüneş	demirgüneş	PROPN
emaj-180	498	59	,	,	PUNCT
emaj-180	498	60	k.	k.	PROPN
emaj-180	498	61	(	(	PUNCT
emaj-180	498	62	2007	2007	NUM
emaj-180	498	63	)	)	PUNCT
emaj-180	499	1	,	,	PUNCT
emaj-180	499	2	“	"	PUNCT
emaj-180	499	3	entelektüel	entelektüel	VERB
emaj-180	499	4	sermayenin	sermayenin	PROPN
emaj-180	499	5	firma	firma	PROPN
emaj-180	499	6	değeri	değeri	PROPN
emaj-180	499	7	üzerindeki	üzerindeki	PROPN
emaj-180	499	8	etkisinin	etkisinin	PROPN
emaj-180	499	9	entelektüel	entelektüel	PROPN
emaj-180	499	10	katma	katma	ADJ
emaj-180	499	11	değer	değer	NOUN
emaj-180	499	12	katsayısı	katsayısı	NOUN
emaj-180	499	13	yöntemi	yöntemi	PROPN
emaj-180	499	14	i̇le	i̇le	PROPN
emaj-180	499	15	tespiti	tespiti	PROPN
emaj-180	499	16	:	:	PUNCT
emaj-180	499	17	hisse	hisse	PROPN
emaj-180	499	18	senetleri	senetleri	PROPN
emaj-180	499	19	i̇mkb‟de	i̇mkb‟de	PUNCT
emaj-180	499	20	i̇şlem	i̇şlem	PROPN
emaj-180	499	21	gören	gören	PROPN
emaj-180	499	22	üretim	üretim	PROPN
emaj-180	499	23	firmaları	firmaları	PROPN
emaj-180	499	24	üzerine	üzerine	PROPN
emaj-180	499	25	ampirik	ampirik	PROPN
emaj-180	499	26	bir	bir	PROPN
emaj-180	499	27	çalışma	çalışma	PROPN
emaj-180	499	28	”	"	PUNCT
emaj-180	499	29	,	,	PUNCT
emaj-180	499	30	i̇mkb	i̇mkb	PROPN
emaj-180	499	31	dergisi	dergisi	VERB
emaj-180	499	32	,	,	PUNCT
emaj-180	499	33	pp.59	pp.59	NOUN
emaj-180	499	34	-	-	SYM
emaj-180	499	35	80	80	NUM
emaj-180	499	36	.	.	PUNCT
emaj-180	500	1	pablos	pablos	PROPN
emaj-180	500	2	,	,	PUNCT
emaj-180	500	3	p.o.d	p.o.d	PROPN
emaj-180	500	4	.	.	PUNCT
emaj-180	500	5	(	(	PUNCT
emaj-180	500	6	2003	2003	NUM
emaj-180	500	7	)	)	PUNCT
emaj-180	500	8	,	,	PUNCT
emaj-180	500	9	“	"	PUNCT
emaj-180	500	10	knowledge	knowledge	NOUN
emaj-180	500	11	management	management	NOUN
emaj-180	500	12	projects	project	NOUN
emaj-180	500	13	:	:	PUNCT
emaj-180	500	14	state	state	NOUN
emaj-180	500	15	of	of	ADP
emaj-180	500	16	the	the	DET
emaj-180	500	17	art	art	NOUN
emaj-180	500	18	in	in	ADP
emaj-180	500	19	the	the	DET
emaj-180	500	20	spanish	spanish	ADJ
emaj-180	500	21	manufacturing	manufacturing	NOUN
emaj-180	500	22	industry	industry	NOUN
emaj-180	500	23	international	international	PROPN
emaj-180	500	24	”	"	PUNCT
emaj-180	500	25	,	,	PUNCT
emaj-180	500	26	journal	journal	NOUN
emaj-180	500	27	of	of	ADP
emaj-180	500	28	manufacturing	manufacturing	NOUN
emaj-180	500	29	technology	technology	NOUN
emaj-180	500	30	and	and	CCONJ
emaj-180	500	31	management	management	NOUN
emaj-180	500	32	,	,	PUNCT
emaj-180	500	33	vol	vol	NOUN
emaj-180	500	34	.	.	PROPN
emaj-180	500	35	14	14	NUM
emaj-180	500	36	no	no	NOUN
emaj-180	500	37	.	.	NOUN
emaj-180	500	38	4	4	NUM
emaj-180	500	39	,	,	PUNCT
emaj-180	500	40	pp.297	pp.297	NOUN
emaj-180	500	41	-	-	PUNCT
emaj-180	500	42	310	310	NUM
emaj-180	500	43	.	.	PUNCT
emaj-180	500	44	petty	petty	PROPN
emaj-180	500	45	r.	r.	PROPN
emaj-180	500	46	and	and	CCONJ
emaj-180	500	47	guthrie	guthrie	PROPN
emaj-180	500	48	,	,	PUNCT
emaj-180	500	49	j.	j.	PROPN
emaj-180	500	50	(	(	PUNCT
emaj-180	500	51	2000	2000	NUM
emaj-180	500	52	)	)	PUNCT
emaj-180	500	53	,	,	PUNCT
emaj-180	500	54	"	"	PUNCT
emaj-180	500	55	intellectual	intellectual	ADJ
emaj-180	500	56	capital	capital	NOUN
emaj-180	500	57	literature	literature	PROPN
emaj-180	500	58	review	review	PROPN
emaj-180	500	59	:	:	PUNCT
emaj-180	500	60	measurement	measurement	NOUN
emaj-180	500	61	,	,	PUNCT
emaj-180	500	62	reporting	reporting	NOUN
emaj-180	500	63	and	and	CCONJ
emaj-180	500	64	management	management	NOUN
emaj-180	500	65	"	"	PUNCT
emaj-180	500	66	,	,	PUNCT
emaj-180	500	67	journal	journal	NOUN
emaj-180	500	68	of	of	ADP
emaj-180	500	69	intellectual	intellectual	ADJ
emaj-180	500	70	capital	capital	NOUN
emaj-180	500	71	,	,	PUNCT
emaj-180	500	72	vol	vol	NOUN
emaj-180	500	73	.	.	NOUN
emaj-180	500	74	1	1	NUM
emaj-180	500	75	issue	issue	NOUN
emaj-180	500	76	:	:	PUNCT
emaj-180	500	77	2	2	NUM
emaj-180	500	78	,	,	PUNCT
emaj-180	500	79	pp.155	pp.155	PROPN
emaj-180	500	80	-	-	NOUN
emaj-180	500	81	176	176	NUM
emaj-180	500	82	.	.	PUNCT
emaj-180	501	1	public	public	ADJ
emaj-180	501	2	disclosure	disclosure	NOUN
emaj-180	501	3	platform	platform	NOUN
emaj-180	501	4	(	(	PUNCT
emaj-180	501	5	kap	kap	PROPN
emaj-180	501	6	)	)	PUNCT
emaj-180	501	7	.	.	PUNCT
emaj-180	502	1	(	(	PUNCT
emaj-180	502	2	2017	2017	NUM
emaj-180	502	3	)	)	PUNCT
emaj-180	502	4	,	,	PUNCT
emaj-180	502	5	“	"	PUNCT
emaj-180	502	6	bist	bist	ADJ
emaj-180	502	7	şirketleri	şirketleri	NOUN
emaj-180	502	8	”	"	PUNCT
emaj-180	502	9	,	,	PUNCT
emaj-180	502	10	public	public	ADJ
emaj-180	502	11	disclosure	disclosure	NOUN
emaj-180	502	12	platform	platform	NOUN
emaj-180	502	13	(	(	PUNCT
emaj-180	502	14	kap	kap	NOUN
emaj-180	502	15	)	)	PUNCT
emaj-180	502	16	website	website	NOUN
emaj-180	502	17	,	,	PUNCT
emaj-180	502	18	https://www.kap.org.tr/tr/bist-sirketler	https://www.kap.org.tr/tr/bist-sirketler	NOUN
emaj-180	502	19	pulic	pulic	NOUN
emaj-180	502	20	,	,	PUNCT
emaj-180	502	21	a.	a.	NOUN
emaj-180	502	22	(	(	PUNCT
emaj-180	502	23	2004	2004	NUM
emaj-180	502	24	)	)	PUNCT
emaj-180	502	25	,	,	PUNCT
emaj-180	502	26	“	"	PUNCT
emaj-180	502	27	intellectual	intellectual	ADJ
emaj-180	502	28	capital	capital	NOUN
emaj-180	502	29	-	-	PUNCT
emaj-180	502	30	does	do	AUX
emaj-180	502	31	it	it	PRON
emaj-180	502	32	create	create	VERB
emaj-180	502	33	or	or	CCONJ
emaj-180	502	34	destroy	destroy	VERB
emaj-180	502	35	value	value	NOUN
emaj-180	502	36	?	?	PUNCT
emaj-180	502	37	”	"	PUNCT
emaj-180	502	38	,	,	PUNCT
emaj-180	502	39	measuring	measure	VERB
emaj-180	502	40	business	business	NOUN
emaj-180	502	41	excellence	excellence	NOUN
emaj-180	502	42	,	,	PUNCT
emaj-180	502	43	vol.8	vol.8	PROPN
emaj-180	502	44	no:1	no:1	PROPN
emaj-180	502	45	,	,	PUNCT
emaj-180	502	46	pp.62	pp.62	NOUN
emaj-180	502	47	-	-	SYM
emaj-180	502	48	68	68	NUM
emaj-180	502	49	.	.	PUNCT
emaj-180	503	1	rastogi	rastogi	NOUN
emaj-180	503	2	,	,	PUNCT
emaj-180	503	3	p.n	p.n	PROPN
emaj-180	503	4	.	.	PROPN
emaj-180	503	5	(	(	PUNCT
emaj-180	503	6	2003	2003	NUM
emaj-180	503	7	)	)	PUNCT
emaj-180	503	8	,	,	PUNCT
emaj-180	503	9	“	"	PUNCT
emaj-180	503	10	the	the	DET
emaj-180	503	11	nature	nature	NOUN
emaj-180	503	12	and	and	CCONJ
emaj-180	503	13	role	role	NOUN
emaj-180	503	14	of	of	ADP
emaj-180	503	15	ic	ic	PROPN
emaj-180	503	16	–	–	PUNCT
emaj-180	503	17	rethinking	rethink	VERB
emaj-180	503	18	the	the	DET
emaj-180	503	19	process	process	NOUN
emaj-180	503	20	of	of	ADP
emaj-180	503	21	value	value	NOUN
emaj-180	503	22	creation	creation	NOUN
emaj-180	503	23	and	and	CCONJ
emaj-180	503	24	sustained	sustained	ADJ
emaj-180	503	25	enterprise	enterprise	NOUN
emaj-180	503	26	growth	growth	NOUN
emaj-180	503	27	”	"	PUNCT
emaj-180	503	28	,	,	PUNCT
emaj-180	503	29	journal	journal	NOUN
emaj-180	503	30	of	of	ADP
emaj-180	503	31	intellectual	intellectual	ADJ
emaj-180	503	32	capital	capital	NOUN
emaj-180	503	33	,	,	PUNCT
emaj-180	503	34	vol	vol	NOUN
emaj-180	503	35	.	.	PROPN
emaj-180	503	36	4	4	NUM
emaj-180	503	37	no	no	NOUN
emaj-180	503	38	.	.	NOUN
emaj-180	503	39	2	2	NUM
emaj-180	503	40	,	,	PUNCT
emaj-180	503	41	pp.227	pp.227	NOUN
emaj-180	503	42	-	-	PUNCT
emaj-180	503	43	248	248	NUM
emaj-180	503	44	.	.	PUNCT
emaj-180	504	1	saint	saint	NOUN
emaj-180	504	2	-	-	PUNCT
emaj-180	504	3	onge	onge	NOUN
emaj-180	504	4	,	,	PUNCT
emaj-180	504	5	h.	h.	PROPN
emaj-180	504	6	(	(	PUNCT
emaj-180	504	7	1996	1996	NUM
emaj-180	504	8	)	)	PUNCT
emaj-180	504	9	,	,	PUNCT
emaj-180	504	10	“	"	PUNCT
emaj-180	504	11	"	"	PUNCT
emaj-180	504	12	tacit	tacit	ADJ
emaj-180	504	13	knowledge	knowledge	NOUN
emaj-180	504	14	the	the	DET
emaj-180	504	15	key	key	NOUN
emaj-180	504	16	to	to	ADP
emaj-180	504	17	the	the	DET
emaj-180	504	18	strategic	strategic	ADJ
emaj-180	504	19	alignment	alignment	NOUN
emaj-180	504	20	of	of	ADP
emaj-180	504	21	intellectual	intellectual	ADJ
emaj-180	504	22	capital	capital	NOUN
emaj-180	504	23	"	"	PUNCT
emaj-180	504	24	,	,	PUNCT
emaj-180	504	25	planning	planning	NOUN
emaj-180	504	26	review	review	NOUN
emaj-180	504	27	,	,	PUNCT
emaj-180	504	28	vol	vol	NOUN
emaj-180	504	29	.	.	PROPN
emaj-180	504	30	24	24	NUM
emaj-180	504	31	issue	issue	NOUN
emaj-180	504	32	:	:	PUNCT
emaj-180	504	33	2	2	NUM
emaj-180	504	34	,	,	PUNCT
emaj-180	504	35	pp.10	pp.10	NOUN
emaj-180	504	36	-	-	PUNCT
emaj-180	504	37	16	16	NUM
emaj-180	504	38	,	,	PUNCT
emaj-180	504	39	https://doi.org/10.1108/eb054547	https://doi.org/10.1108/eb054547	X
emaj-180	504	40	.	.	PUNCT
emaj-180	504	41	sarıay	sarıay	NOUN
emaj-180	504	42	,	,	PUNCT
emaj-180	504	43	m.a.i̇.	m.a.i̇.	NOUN
emaj-180	504	44	and	and	CCONJ
emaj-180	504	45	özulucan	özulucan	NOUN
emaj-180	504	46	,	,	PUNCT
emaj-180	504	47	a.	a.	NOUN
emaj-180	504	48	(	(	PUNCT
emaj-180	504	49	2017	2017	NUM
emaj-180	504	50	)	)	PUNCT
emaj-180	504	51	,	,	PUNCT
emaj-180	504	52	“	"	PUNCT
emaj-180	504	53	entelektüel	entelektüel	VERB
emaj-180	504	54	sermayeyi	sermayeyi	NOUN
emaj-180	504	55	i̇şletme	i̇şletme	VERB
emaj-180	504	56	düzeyinde	düzeyinde	PROPN
emaj-180	504	57	ölçen	ölçen	PROPN
emaj-180	505	1	yöntemlerin	yöntemlerin	PROPN
emaj-180	505	2	karşılaştırılması	karşılaştırılması	PROPN
emaj-180	505	3	:	:	PUNCT
emaj-180	505	4	bi̇st‟te	bi̇st‟te	NOUN
emaj-180	505	5	bir	bir	NOUN
emaj-180	505	6	uygulama	uygulama	NOUN
emaj-180	505	7	”	"	PUNCT
emaj-180	505	8	(	(	PUNCT
emaj-180	505	9	“	"	PUNCT
emaj-180	505	10	comparison	comparison	NOUN
emaj-180	505	11	methods	method	NOUN
emaj-180	505	12	for	for	ADP
emaj-180	505	13	measuring	measure	VERB
emaj-180	505	14	company	company	NOUN
emaj-180	505	15	level	level	NOUN
emaj-180	505	16	intellectual	intellectual	ADJ
emaj-180	505	17	capital	capital	NOUN
emaj-180	505	18	:	:	PUNCT
emaj-180	505	19	an	an	DET
emaj-180	505	20	application	application	NOUN
emaj-180	505	21	in	in	ADP
emaj-180	505	22	bist	bist	NOUN
emaj-180	505	23	”	"	PUNCT
emaj-180	505	24	)	)	PUNCT
emaj-180	505	25	,	,	PUNCT
emaj-180	505	26	muhasebe	muhasebe	NOUN
emaj-180	505	27	ve	ve	PROPN
emaj-180	505	28	vergi	vergi	NOUN
emaj-180	505	29	uygulamaları	uygulamaları	NOUN
emaj-180	505	30	dergisi	dergisi	ADJ
emaj-180	505	31	(	(	PUNCT
emaj-180	505	32	journal	journal	NOUN
emaj-180	505	33	of	of	ADP
emaj-180	505	34	accounting	accounting	NOUN
emaj-180	505	35	and	and	CCONJ
emaj-180	505	36	taxation	taxation	NOUN
emaj-180	505	37	studies	study	NOUN
emaj-180	505	38	–	–	PUNCT
emaj-180	505	39	jats	jats	PROPN
emaj-180	505	40	)	)	PUNCT
emaj-180	505	41	,	,	PUNCT
emaj-180	505	42	2017	2017	NUM
emaj-180	505	43	/	/	SYM
emaj-180	505	44	3	3	NUM
emaj-180	505	45	,	,	PUNCT
emaj-180	505	46	pp.291	pp.291	NOUN
emaj-180	505	47	-	-	PUNCT
emaj-180	505	48	314	314	NUM
emaj-180	505	49	.	.	PUNCT
emaj-180	506	1	smith	smith	PROPN
emaj-180	506	2	,	,	PUNCT
emaj-180	506	3	g.v	g.v	PROPN
emaj-180	506	4	.	.	PROPN
emaj-180	506	5	(	(	PUNCT
emaj-180	506	6	1994	1994	NUM
emaj-180	506	7	)	)	PUNCT
emaj-180	506	8	,	,	PUNCT
emaj-180	506	9	“	"	PUNCT
emaj-180	506	10	the	the	DET
emaj-180	506	11	new	new	ADJ
emaj-180	506	12	role	role	NOUN
emaj-180	506	13	of	of	ADP
emaj-180	506	14	intellectual	intellectual	ADJ
emaj-180	506	15	property	property	NOUN
emaj-180	506	16	in	in	ADP
emaj-180	506	17	commercial	commercial	ADJ
emaj-180	506	18	transactions	transaction	NOUN
emaj-180	506	19	”	"	PUNCT
emaj-180	506	20	,	,	PUNCT
emaj-180	506	21	wiley	wiley	PROPN
emaj-180	506	22	,	,	PUNCT
emaj-180	506	23	new	new	PROPN
emaj-180	506	24	york	york	PROPN
emaj-180	506	25	,	,	PUNCT
emaj-180	506	26	ny	ny	PROPN
emaj-180	506	27	.	.	PROPN
emaj-180	506	28	stewart	stewart	PROPN
emaj-180	506	29	,	,	PUNCT
emaj-180	506	30	t.a	t.a	PROPN
emaj-180	506	31	.	.	PROPN
emaj-180	506	32	(	(	PUNCT
emaj-180	506	33	1997	1997	NUM
emaj-180	506	34	)	)	PUNCT
emaj-180	506	35	,	,	PUNCT
emaj-180	506	36	“	"	PUNCT
emaj-180	506	37	intellectual	intellectual	ADJ
emaj-180	506	38	capital	capital	NOUN
emaj-180	506	39	”	"	PUNCT
emaj-180	506	40	,	,	PUNCT
emaj-180	506	41	nicholas	nicholas	PROPN
emaj-180	506	42	brealey	brealey	PROPN
emaj-180	506	43	publishing	publishing	PROPN
emaj-180	506	44	,	,	PUNCT
emaj-180	506	45	london	london	PROPN
emaj-180	506	46	.	.	PUNCT
emaj-180	507	1	stewart	stewart	PROPN
emaj-180	507	2	,	,	PUNCT
emaj-180	507	3	t.a	t.a	PROPN
emaj-180	507	4	.	.	PROPN
emaj-180	507	5	(	(	PUNCT
emaj-180	507	6	1998	1998	NUM
emaj-180	507	7	)	)	PUNCT
emaj-180	507	8	,	,	PUNCT
emaj-180	507	9	“	"	PUNCT
emaj-180	507	10	intellectual	intellectual	ADJ
emaj-180	507	11	capital	capital	NOUN
emaj-180	507	12	–	–	PUNCT
emaj-180	507	13	the	the	DET
emaj-180	507	14	new	new	ADJ
emaj-180	507	15	wealth	wealth	NOUN
emaj-180	507	16	of	of	ADP
emaj-180	507	17	organizations	organization	NOUN
emaj-180	507	18	”	"	PUNCT
emaj-180	507	19	,	,	PUNCT
emaj-180	507	20	nicolas	nicolas	PROPN
emaj-180	507	21	brealey	brealey	PROPN
emaj-180	507	22	publishing	publishing	PROPN
emaj-180	507	23	,	,	PUNCT
emaj-180	507	24	london	london	PROPN
emaj-180	507	25	.	.	PUNCT
emaj-180	508	1	sullivan	sullivan	PROPN
emaj-180	508	2	,	,	PUNCT
emaj-180	508	3	p.h	p.h	PROPN
emaj-180	508	4	.	.	PROPN
emaj-180	508	5	(	(	PUNCT
emaj-180	508	6	2000	2000	NUM
emaj-180	508	7	)	)	PUNCT
emaj-180	508	8	,	,	PUNCT
emaj-180	508	9	“	"	PUNCT
emaj-180	508	10	value	value	NOUN
emaj-180	508	11	-	-	PUNCT
emaj-180	508	12	driven	drive	VERB
emaj-180	508	13	intellectual	intellectual	ADJ
emaj-180	508	14	capital	capital	NOUN
emaj-180	508	15	:	:	PUNCT
emaj-180	508	16	how	how	SCONJ
emaj-180	508	17	to	to	PART
emaj-180	508	18	convert	convert	VERB
emaj-180	508	19	intangible	intangible	ADJ
emaj-180	508	20	corporate	corporate	ADJ
emaj-180	508	21	assets	asset	NOUN
emaj-180	508	22	into	into	ADP
emaj-180	508	23	market	market	NOUN
emaj-180	508	24	value	value	NOUN
emaj-180	508	25	”	"	PUNCT
emaj-180	508	26	,	,	PUNCT
emaj-180	508	27	wiley	wiley	PROPN
emaj-180	508	28	,	,	PUNCT
emaj-180	508	29	new	new	PROPN
emaj-180	508	30	york	york	PROPN
emaj-180	508	31	,	,	PUNCT
emaj-180	508	32	ny	ny	PROPN
emaj-180	508	33	.	.	PROPN
emaj-180	508	34	sveiby	sveiby	PROPN
emaj-180	508	35	,	,	PUNCT
emaj-180	508	36	k.e	k.e	PROPN
emaj-180	508	37	.	.	PROPN
emaj-180	508	38	(	(	PUNCT
emaj-180	508	39	1997	1997	NUM
emaj-180	508	40	)	)	PUNCT
emaj-180	508	41	,	,	PUNCT
emaj-180	508	42	“	"	PUNCT
emaj-180	508	43	the	the	DET
emaj-180	508	44	new	new	ADJ
emaj-180	508	45	organizational	organizational	ADJ
emaj-180	508	46	wealth	wealth	NOUN
emaj-180	508	47	:	:	PUNCT
emaj-180	508	48	managing	manage	VERB
emaj-180	508	49	and	and	CCONJ
emaj-180	508	50	measuring	measure	VERB
emaj-180	508	51	knowledge	knowledge	NOUN
emaj-180	508	52	-	-	PUNCT
emaj-180	508	53	based	base	VERB
emaj-180	508	54	assets	asset	NOUN
emaj-180	508	55	”	"	PUNCT
emaj-180	508	56	,	,	PUNCT
emaj-180	508	57	barrett	barrett	PROPN
emaj-180	508	58	-	-	PUNCT
emaj-180	508	59	kohler	kohler	PROPN
emaj-180	508	60	,	,	PUNCT
emaj-180	508	61	san	san	PROPN
emaj-180	508	62	francisco	francisco	PROPN
emaj-180	508	63	,	,	PUNCT
emaj-180	508	64	ca	ca	PROPN
emaj-180	508	65	.	.	PUNCT
emaj-180	509	1	thakur	thakur	PROPN
emaj-180	509	2	,	,	PUNCT
emaj-180	509	3	v.	v.	ADP
emaj-180	509	4	s.	s.	PROPN
emaj-180	509	5	(	(	PUNCT
emaj-180	509	6	2017	2017	NUM
emaj-180	509	7	)	)	PUNCT
emaj-180	509	8	,	,	PUNCT
emaj-180	509	9	“	"	PUNCT
emaj-180	509	10	intellectual	intellectual	ADJ
emaj-180	509	11	capital	capital	NOUN
emaj-180	509	12	:	:	PUNCT
emaj-180	509	13	its	its	PRON
emaj-180	509	14	effect	effect	NOUN
emaj-180	509	15	on	on	ADP
emaj-180	509	16	financial	financial	ADJ
emaj-180	509	17	performance	performance	NOUN
emaj-180	509	18	of	of	ADP
emaj-180	509	19	indian	indian	ADJ
emaj-180	509	20	public	public	ADJ
emaj-180	509	21	and	and	CCONJ
emaj-180	509	22	private	private	ADJ
emaj-180	509	23	sector	sector	NOUN
emaj-180	509	24	banks	bank	NOUN
emaj-180	509	25	”	"	PUNCT
emaj-180	509	26	,	,	PUNCT
emaj-180	509	27	research	research	NOUN
emaj-180	509	28	reviews	review	NOUN
emaj-180	509	29	:	:	PUNCT
emaj-180	509	30	journal	journal	NOUN
emaj-180	509	31	of	of	ADP
emaj-180	509	32	social	social	ADJ
emaj-180	509	33	sciences	science	NOUN
emaj-180	509	34	,	,	PUNCT
emaj-180	509	35	vol	vol	NOUN
emaj-180	509	36	.	.	PROPN
emaj-180	509	37	3	3	NUM
emaj-180	509	38	,	,	PUNCT
emaj-180	509	39	issue	issue	NOUN
emaj-180	509	40	:	:	PUNCT
emaj-180	509	41	2	2	NUM
emaj-180	509	42	,	,	PUNCT
emaj-180	509	43	pp.100	pp.100	NOUN
emaj-180	509	44	-	-	PUNCT
emaj-180	509	45	106	106	NUM
emaj-180	509	46	.	.	PUNCT
emaj-180	510	1	wood	wood	PROPN
emaj-180	510	2	,	,	PUNCT
emaj-180	510	3	j.	j.	PROPN
emaj-180	510	4	(	(	PUNCT
emaj-180	510	5	2003	2003	NUM
emaj-180	510	6	)	)	PUNCT
emaj-180	510	7	,	,	PUNCT
emaj-180	510	8	“	"	PUNCT
emaj-180	510	9	australia	australia	PROPN
emaj-180	510	10	:	:	PUNCT
emaj-180	510	11	an	an	PRON
emaj-180	510	12	under	under	ADP
emaj-180	510	13	performing	perform	VERB
emaj-180	510	14	knowledge	knowledge	NOUN
emaj-180	510	15	nation	nation	NOUN
emaj-180	510	16	?	?	PUNCT
emaj-180	510	17	”	"	PUNCT
emaj-180	510	18	,	,	PUNCT
emaj-180	510	19	journal	journal	NOUN
emaj-180	510	20	of	of	ADP
emaj-180	510	21	intellectual	intellectual	ADJ
emaj-180	510	22	capital	capital	NOUN
emaj-180	510	23	,	,	PUNCT
emaj-180	510	24	vol	vol	NOUN
emaj-180	510	25	.	.	PROPN
emaj-180	510	26	4	4	NUM
emaj-180	510	27	no	no	NOUN
emaj-180	510	28	.	.	NOUN
emaj-180	510	29	2	2	NUM
emaj-180	510	30	,	,	PUNCT
emaj-180	510	31	pp.144	pp.144	NOUN
emaj-180	510	32	-	-	SYM
emaj-180	510	33	164	164	NUM
emaj-180	510	34	.	.	PUNCT
emaj-180	511	1	yalaman	yalaman	NOUN
emaj-180	511	2	,	,	PUNCT
emaj-180	511	3	a.	a.	NOUN
emaj-180	511	4	(	(	PUNCT
emaj-180	511	5	2013	2013	NUM
emaj-180	511	6	)	)	PUNCT
emaj-180	511	7	,	,	PUNCT
emaj-180	511	8	“	"	PUNCT
emaj-180	511	9	the	the	DET
emaj-180	511	10	relationship	relationship	NOUN
emaj-180	511	11	between	between	ADP
emaj-180	511	12	intellectual	intellectual	ADJ
emaj-180	511	13	capital	capital	NOUN
emaj-180	511	14	and	and	CCONJ
emaj-180	511	15	banking	banking	NOUN
emaj-180	511	16	performance	performance	NOUN
emaj-180	511	17	in	in	ADP
emaj-180	511	18	turkey	turkey	NOUN
emaj-180	511	19	:	:	PUNCT
emaj-180	511	20	evidence	evidence	NOUN
emaj-180	511	21	from	from	ADP
emaj-180	511	22	panel	panel	NOUN
emaj-180	511	23	data	datum	NOUN
emaj-180	511	24	”	"	PUNCT
emaj-180	511	25	,	,	PUNCT
emaj-180	511	26	international	international	ADJ
emaj-180	511	27	journal	journal	NOUN
emaj-180	511	28	of	of	ADP
emaj-180	511	29	learning	learning	NOUN
emaj-180	511	30	and	and	CCONJ
emaj-180	511	31	intellectual	intellectual	ADJ
emaj-180	511	32	capital	capital	NOUN
emaj-180	511	33	,	,	PUNCT
emaj-180	511	34	vol	vol	NOUN
emaj-180	511	35	.	.	PROPN
emaj-180	511	36	10	10	NUM
emaj-180	511	37	,	,	PUNCT
emaj-180	511	38	issue	issue	NOUN
emaj-180	511	39	:	:	PUNCT
emaj-180	511	40	1	1	NUM
emaj-180	511	41	,	,	PUNCT
emaj-180	511	42	pp.71	pp.71	NOUN
emaj-180	511	43	-	-	PUNCT
emaj-180	511	44	87	87	NUM
emaj-180	511	45	.	.	PUNCT
emaj-180	512	1	yıldız	yıldız	PROPN
emaj-180	512	2	,	,	PUNCT
emaj-180	512	3	s.	s.	PROPN
emaj-180	512	4	(	(	PUNCT
emaj-180	512	5	2011	2011	NUM
emaj-180	512	6	)	)	PUNCT
emaj-180	512	7	,	,	PUNCT
emaj-180	512	8	“	"	PUNCT
emaj-180	512	9	entelektüel	entelektüel	VERB
emaj-180	512	10	sermayenin	sermayenin	PROPN
emaj-180	512	11	i̇şletme	i̇şletme	VERB
emaj-180	512	12	performansına	performansına	NOUN
emaj-180	512	13	etkisi	etkisi	VERB
emaj-180	512	14	:	:	PUNCT
emaj-180	512	15	bankacılık	bankacılık	NOUN
emaj-180	512	16	sektöründe	sektöründe	VERB
emaj-180	512	17	bir	bir	PROPN
emaj-180	512	18	araştırma	araştırma	PROPN
emaj-180	512	19	”	"	PUNCT
emaj-180	512	20	,	,	PUNCT
emaj-180	512	21	(	(	PUNCT
emaj-180	512	22	“	"	PUNCT
emaj-180	512	23	the	the	DET
emaj-180	512	24	effect	effect	NOUN
emaj-180	512	25	of	of	ADP
emaj-180	512	26	intellectual	intellectual	ADJ
emaj-180	512	27	capital	capital	NOUN
emaj-180	512	28	on	on	ADP
emaj-180	512	29	business	business	NOUN
emaj-180	512	30	performance	performance	NOUN
emaj-180	512	31	:	:	PUNCT
emaj-180	512	32	a	a	DET
emaj-180	512	33	research	research	NOUN
emaj-180	512	34	in	in	ADP
emaj-180	512	35	banking	banking	NOUN
emaj-180	512	36	sector	sector	NOUN
emaj-180	512	37	”	"	PUNCT
emaj-180	512	38	)	)	PUNCT
emaj-180	512	39	,	,	PUNCT
emaj-180	512	40	anadolu	anadolu	PROPN
emaj-180	512	41	üniversitesi	üniversitesi	PROPN
emaj-180	512	42	sosyal	sosyal	PROPN
emaj-180	512	43	bilimler	bilimler	PROPN
emaj-180	512	44	dergisi	dergisi	PROPN
emaj-180	512	45	(	(	PUNCT
emaj-180	512	46	anadolu	anadolu	PROPN
emaj-180	512	47	university	university	PROPN
emaj-180	512	48	journal	journal	NOUN
emaj-180	512	49	of	of	ADP
emaj-180	512	50	social	social	ADJ
emaj-180	512	51	sciences	science	NOUN
emaj-180	512	52	,	,	PUNCT
emaj-180	512	53	vol	vol	NOUN
emaj-180	512	54	.	.	PROPN
emaj-180	513	1	11	11	NUM
emaj-180	513	2	,	,	PUNCT
emaj-180	513	3	no	no	INTJ
emaj-180	513	4	:	:	PUNCT
emaj-180	513	5	3	3	NUM
emaj-180	513	6	,	,	PUNCT
emaj-180	513	7	pp.11	pp.11	NOUN
emaj-180	513	8	-	-	PUNCT
emaj-180	513	9	28	28	NUM
emaj-180	513	10	.	.	PUNCT
emaj-180	514	1	http://www.emeraldinsight.com/author/nawaz%2c+tasawar	http://www.emeraldinsight.com/author/nawaz%2c+tasawar	PROPN
emaj-180	514	2	http://www.emeraldinsight.com/author/haniffa%2c+roszaini	http://www.emeraldinsight.com/author/haniffa%2c+roszaini	PROPN
emaj-180	514	3	https://doi.org/10.1108/jiabr-06-2016-0071	https://doi.org/10.1108/jiabr-06-2016-0071	PROPN
emaj-180	514	4	https://doi.org/10.1108/jiabr-06-2016-0071	https://doi.org/10.1108/jiabr-06-2016-0071	PROPN
emaj-180	514	5	https://doi.org/10.1108/eb054547	https://doi.org/10.1108/eb054547	X
emaj-180	514	6	volume	volume	NOUN
emaj-180	514	7	9	9	NUM
emaj-180	514	8	no	no	DET
emaj-180	514	9	1	1	NUM
emaj-180	514	10	(	(	PUNCT
emaj-180	514	11	2019	2019	NUM
emaj-180	514	12	)	)	PUNCT
emaj-180	514	13	|	|	ADV
emaj-180	514	14	issn	issn	VERB
emaj-180	514	15	2158	2158	NUM
emaj-180	514	16	-	-	SYM
emaj-180	514	17	8708	8708	NUM
emaj-180	514	18	(	(	PUNCT
emaj-180	514	19	online	online	NOUN
emaj-180	514	20	)	)	PUNCT
emaj-180	514	21	|	|	ADV
emaj-180	514	22	doi	doi	X
emaj-180	514	23	10.5195	10.5195	NUM
emaj-180	514	24	/	/	SYM
emaj-180	514	25	emaj.2019.180	emaj.2019.180	PROPN
emaj-180	514	26	|	|	ADV
emaj-180	514	27	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-180	514	28	measuring	measure	VERB
emaj-180	514	29	intellectual	intellectual	ADJ
emaj-180	514	30	capital	capital	NOUN
emaj-180	514	31	of	of	ADP
emaj-180	514	32	turkish	turkish	ADJ
emaj-180	514	33	banks	bank	NOUN
emaj-180	514	34	listed	list	VERB
emaj-180	514	35	on	on	ADP
emaj-180	514	36	borsa	borsa	PROPN
emaj-180	514	37	istanbul	istanbul	PROPN
emaj-180	514	38	banking	banking	PROPN
emaj-180	514	39	index	index	NOUN
emaj-180	514	40	(	(	PUNCT
emaj-180	514	41	bist	bist	PROPN
emaj-180	514	42	xbank	xbank	PROPN
emaj-180	514	43	)	)	PUNCT
emaj-180	514	44	with	with	ADP
emaj-180	514	45	the	the	DET
emaj-180	514	46	market	market	NOUN
emaj-180	514	47	value	value	NOUN
emaj-180	514	48	/	/	SYM
emaj-180	514	49	book	book	NOUN
emaj-180	514	50	value	value	NOUN
emaj-180	514	51	method	method	NOUN
emaj-180	514	52	and	and	CCONJ
emaj-180	514	53	value	value	NOUN
emaj-180	514	54	added	add	VERB
emaj-180	514	55	intellectual	intellectual	ADJ
emaj-180	514	56	coefficient	coefficient	NOUN
emaj-180	514	57	(	(	PUNCT
emaj-180	514	58	vaic	vaic	ADJ
emaj-180	514	59	)	)	PUNCT
emaj-180	514	60	model	model	NOUN
emaj-180	514	61	page	page	NOUN
emaj-180	514	62	|116|	|116|	X
emaj-180	515	1	emerging	emerge	VERB
emaj-180	515	2	markets	market	NOUN
emaj-180	515	3	journal	journal	PROPN
emaj-180	515	4	yükser	yükser	PROPN
emaj-180	515	5	,	,	PUNCT
emaj-180	515	6	b.	b.	PROPN
emaj-180	515	7	(	(	PUNCT
emaj-180	515	8	2017	2017	NUM
emaj-180	515	9	)	)	PUNCT
emaj-180	515	10	.	.	PUNCT
emaj-180	516	1	"	"	PUNCT
emaj-180	516	2	dönüştürücü	dönüştürücü	PROPN
emaj-180	516	3	liderliğin	liderliğin	ADJ
emaj-180	516	4	rekabet	rekabet	PROPN
emaj-180	516	5	üstünlüğü	üstünlüğü	AUX
emaj-180	516	6	ve	ve	AUX
emaj-180	516	7	entelektüel	entelektüel	PROPN
emaj-180	516	8	sermaye	sermaye	NOUN
emaj-180	516	9	performansı	performansı	PROPN
emaj-180	516	10	ile	ile	PROPN
emaj-180	516	11	i̇lişkisi	i̇lişkisi	PROPN
emaj-180	516	12	:	:	PUNCT
emaj-180	516	13	bankacılık	bankacılık	NOUN
emaj-180	516	14	sektöründe	sektöründe	VERB
emaj-180	516	15	bir	bir	PROPN
emaj-180	516	16	uygulama	uygulama	PROPN
emaj-180	516	17	"	"	PUNCT
emaj-180	516	18	,	,	PUNCT
emaj-180	516	19	(	(	PUNCT
emaj-180	516	20	"	"	PUNCT
emaj-180	516	21	competition	competition	NOUN
emaj-180	516	22	superiority	superiority	NOUN
emaj-180	516	23	of	of	ADP
emaj-180	516	24	the	the	DET
emaj-180	516	25	transformative	transformative	ADJ
emaj-180	516	26	leadership	leadership	NOUN
emaj-180	516	27	and	and	CCONJ
emaj-180	516	28	its	its	PRON
emaj-180	516	29	relation	relation	NOUN
emaj-180	516	30	with	with	ADP
emaj-180	516	31	capital	capital	NOUN
emaj-180	516	32	performance	performance	NOUN
emaj-180	516	33	:	:	PUNCT
emaj-180	516	34	an	an	DET
emaj-180	516	35	implemenation	implemenation	NOUN
emaj-180	516	36	in	in	ADP
emaj-180	516	37	the	the	DET
emaj-180	516	38	banking	banking	NOUN
emaj-180	516	39	sector	sector	NOUN
emaj-180	516	40	"	"	PUNCT
emaj-180	516	41	)	)	PUNCT
emaj-180	516	42	,	,	PUNCT
emaj-180	516	43	adnan	adnan	PROPN
emaj-180	516	44	menderes	mendere	VERB
emaj-180	516	45	university	university	PROPN
emaj-180	516	46	social	social	PROPN
emaj-180	516	47	sciences	sciences	PROPN
emaj-180	516	48	institute	institute	PROPN
emaj-180	516	49	,	,	PUNCT
emaj-180	516	50	department	department	NOUN
emaj-180	516	51	of	of	ADP
emaj-180	516	52	economy	economy	NOUN
emaj-180	516	53	and	and	CCONJ
emaj-180	516	54	finance	finance	NOUN
emaj-180	516	55	,	,	PUNCT
emaj-180	516	56	master	master	NOUN
emaj-180	516	57	's	's	PART
emaj-180	516	58	thesis	thesis	NOUN
emaj-180	516	59	,	,	PUNCT
emaj-180	516	60	aydın	aydın	NOUN
emaj-180	516	61	.	.	PUNCT
emaj-180	517	1	http://adudspace.adu.edu.tr:8080/xmlui/	http://adudspace.adu.edu.tr:8080/xmlui/	PROPN
emaj-180	517	2	handle/11607/3088	handle/11607/3088	PROPN
emaj-180	517	3	.	.	PUNCT
emaj-180	518	1	http://adudspace.adu.edu.tr:8080/xmlui/handle/11607/3088	http://adudspace.adu.edu.tr:8080/xmlui/handle/11607/3088	PROPN
emaj-180	518	2	http://adudspace.adu.edu.tr:8080/xmlui/handle/11607/3088	http://adudspace.adu.edu.tr:8080/xmlui/handle/11607/3088	ADV