id	sid	tid	token	lemma	pos
faba-117	1	1	67	67	NUM
faba-117	1	2	finance	finance	NOUN
faba-117	1	3	,	,	PUNCT
faba-117	1	4	accounting	accounting	NOUN
faba-117	1	5	and	and	CCONJ
faba-117	1	6	business	business	NOUN
faba-117	1	7	analysis	analysis	NOUN
faba-117	1	8	volume	volume	NOUN
faba-117	1	9	4	4	NUM
faba-117	1	10	issue	issue	NOUN
faba-117	1	11	1	1	NUM
faba-117	1	12	,	,	PUNCT
faba-117	1	13	2022	2022	NUM
faba-117	1	14	http://faba.bg	http://faba.bg	NOUN
faba-117	1	15	the	the	DET
faba-117	1	16	effect	effect	NOUN
faba-117	1	17	of	of	ADP
faba-117	1	18	risk	risk	NOUN
faba-117	1	19	management	management	NOUN
faba-117	1	20	reporting	reporting	NOUN
faba-117	1	21	on	on	ADP
faba-117	1	22	financial	financial	ADJ
faba-117	1	23	efficiency	efficiency	NOUN
faba-117	1	24	maryam	maryam	PROPN
faba-117	1	25	yousefinejad1	yousefinejad1	PROPN
faba-117	1	26	,	,	PUNCT
faba-117	1	27	tahani	tahani	PROPN
faba-117	1	28	ali	ali	PROPN
faba-117	1	29	hakami2	hakami2	PROPN
faba-117	1	30	,	,	PUNCT
faba-117	1	31	ahmed	ahmed	PROPN
faba-117	1	32	abdulkareem	abdulkareem	PROPN
faba-117	1	33	salloom	salloom	PROPN
faba-117	1	34	al	al	PROPN
faba-117	1	35	-	-	PUNCT
faba-117	1	36	bazi3	bazi3	PROPN
faba-117	1	37	,	,	PUNCT
faba-117	1	38	jaizah	jaizah	VERB
faba-117	1	39	othman4	othman4	PROPN
faba-117	1	40	,	,	PUNCT
faba-117	1	41	abdullah	abdullah	PROPN
faba-117	1	42	alhadadi5	alhadadi5	PROPN
faba-117	2	1	1faculty	1faculty	NUM
faba-117	2	2	of	of	ADP
faba-117	2	3	business	business	NOUN
faba-117	2	4	,	,	PUNCT
faba-117	2	5	management	management	NOUN
faba-117	2	6	and	and	CCONJ
faba-117	2	7	professional	professional	ADJ
faba-117	2	8	studeis	studeis	NOUN
faba-117	2	9	,	,	PUNCT
faba-117	2	10	department	department	NOUN
faba-117	2	11	of	of	ADP
faba-117	2	12	accounting	accounting	NOUN
faba-117	2	13	and	and	CCONJ
faba-117	2	14	finance	finance	NOUN
faba-117	2	15	,	,	PUNCT
faba-117	2	16	management	management	NOUN
faba-117	2	17	and	and	CCONJ
faba-117	2	18	science	science	NOUN
faba-117	2	19	university	university	PROPN
faba-117	2	20	,	,	PUNCT
faba-117	2	21	malaysia	malaysia	PROPN
faba-117	2	22	2faculty	2faculty	NUM
faba-117	2	23	of	of	ADP
faba-117	2	24	business	business	NOUN
faba-117	2	25	administration	administration	PROPN
faba-117	2	26	,	,	PUNCT
faba-117	2	27	accounting	accounting	NOUN
faba-117	2	28	department	department	PROPN
faba-117	2	29	,	,	PUNCT
faba-117	2	30	jazan	jazan	PROPN
faba-117	2	31	university	university	PROPN
faba-117	2	32	,	,	PUNCT
faba-117	2	33	saudi	saudi	PROPN
faba-117	2	34	arabia	arabia	PROPN
faba-117	2	35	3faculty	3faculty	NUM
faba-117	2	36	of	of	ADP
faba-117	2	37	economics	economic	NOUN
faba-117	2	38	and	and	CCONJ
faba-117	2	39	management	management	NOUN
faba-117	2	40	,	,	PUNCT
faba-117	2	41	universiti	universiti	PROPN
faba-117	2	42	kebangsaan	kebangsaan	PROPN
faba-117	2	43	malaysia	malaysia	PROPN
faba-117	2	44	,	,	PUNCT
faba-117	2	45	malaysia	malaysia	PROPN
faba-117	2	46	4faculty	4faculty	PROPN
faba-117	2	47	of	of	ADP
faba-117	2	48	business	business	NOUN
faba-117	2	49	,	,	PUNCT
faba-117	2	50	management	management	NOUN
faba-117	2	51	and	and	CCONJ
faba-117	2	52	professional	professional	ADJ
faba-117	2	53	studeis	studeis	NOUN
faba-117	2	54	,	,	PUNCT
faba-117	2	55	department	department	NOUN
faba-117	2	56	of	of	ADP
faba-117	2	57	accounting	accounting	NOUN
faba-117	2	58	and	and	CCONJ
faba-117	2	59	finance	finance	NOUN
faba-117	2	60	,	,	PUNCT
faba-117	2	61	management	management	NOUN
faba-117	2	62	and	and	CCONJ
faba-117	2	63	science	science	NOUN
faba-117	2	64	university	university	PROPN
faba-117	2	65	,	,	PUNCT
faba-117	2	66	malaysia	malaysia	PROPN
faba-117	2	67	5faculty	5faculty	NUM
faba-117	2	68	of	of	ADP
faba-117	2	69	business	business	NOUN
faba-117	2	70	administration	administration	PROPN
faba-117	2	71	,	,	PUNCT
faba-117	2	72	accounting	accounting	NOUN
faba-117	2	73	department	department	PROPN
faba-117	2	74	,	,	PUNCT
faba-117	2	75	jazan	jazan	PROPN
faba-117	2	76	university	university	PROPN
faba-117	2	77	,	,	PUNCT
faba-117	3	1	saudi	saudi	PROPN
faba-117	3	2	arabia	arabia	PROPN
faba-117	3	3	info	info	NOUN
faba-117	3	4	articles	article	NOUN
faba-117	3	5	abstract	abstract	ADJ
faba-117	3	6	keywords	keyword	NOUN
faba-117	3	7	:	:	PUNCT
faba-117	3	8	financial	financial	ADJ
faba-117	3	9	efficiency	efficiency	NOUN
faba-117	3	10	,	,	PUNCT
faba-117	3	11	risk	risk	NOUN
faba-117	3	12	management	management	NOUN
faba-117	3	13	reporting	reporting	NOUN
faba-117	3	14	,	,	PUNCT
faba-117	3	15	risk	risk	NOUN
faba-117	3	16	management	management	NOUN
faba-117	3	17	committee	committee	NOUN
faba-117	3	18	,	,	PUNCT
faba-117	3	19	liquidity	liquidity	NOUN
faba-117	3	20	risk	risk	NOUN
faba-117	3	21	,	,	PUNCT
faba-117	3	22	market	market	NOUN
faba-117	3	23	risk	risk	NOUN
faba-117	3	24	,	,	PUNCT
faba-117	3	25	equity	equity	NOUN
faba-117	3	26	price	price	NOUN
faba-117	3	27	risk	risk	NOUN
faba-117	3	28	.	.	PUNCT
faba-117	4	1	purpose	purpose	NOUN
faba-117	4	2	:	:	PUNCT
faba-117	4	3	the	the	DET
faba-117	4	4	main	main	ADJ
faba-117	4	5	objective	objective	NOUN
faba-117	4	6	of	of	ADP
faba-117	4	7	this	this	DET
faba-117	4	8	study	study	NOUN
faba-117	4	9	is	be	AUX
faba-117	4	10	to	to	PART
faba-117	4	11	investigate	investigate	VERB
faba-117	4	12	the	the	DET
faba-117	4	13	relationship	relationship	NOUN
faba-117	4	14	between	between	ADP
faba-117	4	15	risk	risk	NOUN
faba-117	4	16	management	management	NOUN
faba-117	4	17	reporting	reporting	NOUN
faba-117	4	18	and	and	CCONJ
faba-117	4	19	financial	financial	ADJ
faba-117	4	20	efficiency	efficiency	NOUN
faba-117	4	21	.	.	PUNCT
faba-117	5	1	design	design	NOUN
faba-117	5	2	/	/	SYM
faba-117	5	3	methodology	methodology	NOUN
faba-117	5	4	/	/	SYM
faba-117	5	5	approach	approach	NOUN
faba-117	5	6	:	:	PUNCT
faba-117	5	7	risk	risk	NOUN
faba-117	5	8	management	management	NOUN
faba-117	5	9	reporting	reporting	NOUN
faba-117	5	10	is	be	AUX
faba-117	5	11	measured	measure	VERB
faba-117	5	12	by	by	ADP
faba-117	5	13	a	a	DET
faba-117	5	14	score	score	NOUN
faba-117	5	15	indicating	indicate	VERB
faba-117	5	16	whether	whether	SCONJ
faba-117	5	17	companies	company	NOUN
faba-117	5	18	report	report	VERB
faba-117	5	19	on	on	ADP
faba-117	5	20	risk	risk	NOUN
faba-117	5	21	management	management	NOUN
faba-117	5	22	in	in	ADP
faba-117	5	23	their	their	PRON
faba-117	5	24	annual	annual	ADJ
faba-117	5	25	reports	report	NOUN
faba-117	5	26	.	.	PUNCT
faba-117	6	1	efficiency	efficiency	NOUN
faba-117	6	2	is	be	AUX
faba-117	6	3	measured	measure	VERB
faba-117	6	4	by	by	ADP
faba-117	6	5	the	the	DET
faba-117	6	6	total	total	ADJ
faba-117	6	7	asset	asset	NOUN
faba-117	6	8	turnover	turnover	NOUN
faba-117	6	9	,	,	PUNCT
faba-117	6	10	which	which	PRON
faba-117	6	11	is	be	AUX
faba-117	6	12	the	the	DET
faba-117	6	13	ratio	ratio	NOUN
faba-117	6	14	of	of	ADP
faba-117	6	15	net	net	ADJ
faba-117	6	16	revenue	revenue	NOUN
faba-117	6	17	on	on	ADP
faba-117	6	18	total	total	ADJ
faba-117	6	19	assets	asset	NOUN
faba-117	6	20	.	.	PUNCT
faba-117	7	1	this	this	DET
faba-117	7	2	study	study	NOUN
faba-117	7	3	applied	apply	VERB
faba-117	7	4	a	a	DET
faba-117	7	5	panel	panel	NOUN
faba-117	7	6	research	research	NOUN
faba-117	7	7	design	design	NOUN
faba-117	7	8	and	and	CCONJ
faba-117	7	9	data	datum	NOUN
faba-117	7	10	are	be	AUX
faba-117	7	11	collected	collect	VERB
faba-117	7	12	from	from	ADP
faba-117	7	13	138	138	NUM
faba-117	7	14	companies	company	NOUN
faba-117	7	15	listed	list	VERB
faba-117	7	16	on	on	ADP
faba-117	7	17	bursa	bursa	PROPN
faba-117	7	18	malaysia	malaysia	PROPN
faba-117	7	19	in	in	ADP
faba-117	7	20	the	the	DET
faba-117	7	21	product	product	NOUN
faba-117	7	22	and	and	CCONJ
faba-117	7	23	service	service	NOUN
faba-117	7	24	industries	industry	NOUN
faba-117	7	25	from	from	ADP
faba-117	7	26	2018	2018	NUM
faba-117	7	27	to	to	ADP
faba-117	7	28	2020	2020	NUM
faba-117	7	29	.	.	PUNCT
faba-117	8	1	findings	finding	NOUN
faba-117	8	2	:	:	PUNCT
faba-117	8	3	the	the	DET
faba-117	8	4	result	result	NOUN
faba-117	8	5	of	of	ADP
faba-117	8	6	this	this	DET
faba-117	8	7	study	study	NOUN
faba-117	8	8	shows	show	VERB
faba-117	8	9	that	that	SCONJ
faba-117	8	10	there	there	PRON
faba-117	8	11	is	be	VERB
faba-117	8	12	a	a	DET
faba-117	8	13	significant	significant	ADJ
faba-117	8	14	relationship	relationship	NOUN
faba-117	8	15	between	between	ADP
faba-117	8	16	risk	risk	NOUN
faba-117	8	17	management	management	NOUN
faba-117	8	18	reporting	reporting	NOUN
faba-117	8	19	and	and	CCONJ
faba-117	8	20	efficiency	efficiency	NOUN
faba-117	8	21	in	in	ADP
faba-117	8	22	malaysia	malaysia	PROPN
faba-117	8	23	.	.	PUNCT
faba-117	9	1	the	the	DET
faba-117	9	2	result	result	NOUN
faba-117	9	3	of	of	ADP
faba-117	9	4	this	this	DET
faba-117	9	5	study	study	NOUN
faba-117	9	6	also	also	ADV
faba-117	9	7	shows	show	VERB
faba-117	9	8	between	between	ADP
faba-117	9	9	all	all	DET
faba-117	9	10	available	available	ADJ
faba-117	9	11	risk	risk	NOUN
faba-117	9	12	management	management	NOUN
faba-117	9	13	reporting	reporting	NOUN
faba-117	9	14	features	feature	NOUN
faba-117	9	15	in	in	ADP
faba-117	9	16	malaysian	malaysian	ADJ
faba-117	9	17	companies	company	NOUN
faba-117	9	18	'	'	PART
faba-117	9	19	annual	annual	ADJ
faba-117	9	20	reports	report	NOUN
faba-117	9	21	cyber	cyber	NOUN
faba-117	9	22	risk	risk	NOUN
faba-117	9	23	,	,	PUNCT
faba-117	9	24	equity	equity	NOUN
faba-117	9	25	risk	risk	NOUN
faba-117	9	26	,	,	PUNCT
faba-117	9	27	inventory	inventory	NOUN
faba-117	9	28	risk	risk	NOUN
faba-117	9	29	,	,	PUNCT
faba-117	9	30	market	market	NOUN
faba-117	9	31	risk	risk	NOUN
faba-117	9	32	,	,	PUNCT
faba-117	9	33	and	and	CCONJ
faba-117	9	34	regulatory	regulatory	ADJ
faba-117	9	35	risk	risk	NOUN
faba-117	9	36	,	,	PUNCT
faba-117	9	37	have	have	VERB
faba-117	9	38	significant	significant	ADJ
faba-117	9	39	relationships	relationship	NOUN
faba-117	9	40	with	with	ADP
faba-117	9	41	financial	financial	ADJ
faba-117	9	42	efficiency	efficiency	NOUN
faba-117	9	43	.	.	PUNCT
faba-117	10	1	practical	practical	ADJ
faba-117	10	2	implications	implication	NOUN
faba-117	10	3	:	:	PUNCT
faba-117	10	4	the	the	DET
faba-117	10	5	outcomes	outcome	NOUN
faba-117	10	6	of	of	ADP
faba-117	10	7	this	this	DET
faba-117	10	8	study	study	NOUN
faba-117	10	9	may	may	AUX
faba-117	10	10	be	be	AUX
faba-117	10	11	useful	useful	ADJ
faba-117	10	12	for	for	ADP
faba-117	10	13	companies	company	NOUN
faba-117	10	14	that	that	PRON
faba-117	10	15	have	have	AUX
faba-117	10	16	not	not	PART
faba-117	10	17	prepared	prepare	VERB
faba-117	10	18	risk	risk	NOUN
faba-117	10	19	management	management	NOUN
faba-117	10	20	reporting	report	VERB
faba-117	10	21	to	to	PART
faba-117	10	22	understand	understand	VERB
faba-117	10	23	the	the	DET
faba-117	10	24	impact	impact	NOUN
faba-117	10	25	on	on	ADP
faba-117	10	26	their	their	PRON
faba-117	10	27	financial	financial	ADJ
faba-117	10	28	efficiency	efficiency	NOUN
faba-117	10	29	.	.	PUNCT
faba-117	11	1	the	the	DET
faba-117	11	2	findings	finding	NOUN
faba-117	11	3	may	may	AUX
faba-117	11	4	also	also	ADV
faba-117	11	5	provide	provide	VERB
faba-117	11	6	important	important	ADJ
faba-117	11	7	suggestions	suggestion	NOUN
faba-117	11	8	for	for	ADP
faba-117	11	9	the	the	DET
faba-117	11	10	boards	board	NOUN
faba-117	11	11	of	of	ADP
faba-117	11	12	directors	director	NOUN
faba-117	11	13	of	of	ADP
faba-117	11	14	these	these	DET
faba-117	11	15	companies	company	NOUN
faba-117	11	16	considering	consider	VERB
faba-117	11	17	the	the	DET
faba-117	11	18	preparation	preparation	NOUN
faba-117	11	19	of	of	ADP
faba-117	11	20	such	such	DET
faba-117	11	21	a	a	DET
faba-117	11	22	report	report	NOUN
faba-117	11	23	.	.	PUNCT
faba-117	12	1	originality	originality	NOUN
faba-117	12	2	/	/	SYM
faba-117	12	3	value	value	NOUN
faba-117	12	4	:	:	PUNCT
faba-117	12	5	the	the	DET
faba-117	12	6	study	study	NOUN
faba-117	12	7	contributes	contribute	VERB
faba-117	12	8	to	to	ADP
faba-117	12	9	the	the	DET
faba-117	12	10	scientific	scientific	ADJ
faba-117	12	11	literature	literature	NOUN
faba-117	12	12	by	by	ADP
faba-117	12	13	conducting	conduct	VERB
faba-117	12	14	an	an	DET
faba-117	12	15	extensive	extensive	ADJ
faba-117	12	16	analysis	analysis	NOUN
faba-117	12	17	on	on	ADP
faba-117	12	18	the	the	DET
faba-117	12	19	results	result	NOUN
faba-117	12	20	of	of	ADP
faba-117	12	21	risk	risk	NOUN
faba-117	12	22	management	management	NOUN
faba-117	12	23	reporting	report	VERB
faba-117	12	24	from	from	ADP
faba-117	12	25	the	the	DET
faba-117	12	26	perspective	perspective	NOUN
faba-117	12	27	of	of	ADP
faba-117	12	28	financial	financial	ADJ
faba-117	12	29	efficiency	efficiency	NOUN
faba-117	12	30	.	.	PUNCT
faba-117	13	1	the	the	DET
faba-117	13	2	significant	significant	ADJ
faba-117	13	3	relationship	relationship	NOUN
faba-117	13	4	between	between	ADP
faba-117	13	5	risk	risk	NOUN
faba-117	13	6	management	management	NOUN
faba-117	13	7	reporting	reporting	NOUN
faba-117	13	8	and	and	CCONJ
faba-117	13	9	efficiency	efficiency	NOUN
faba-117	13	10	provides	provide	VERB
faba-117	13	11	evidence	evidence	NOUN
faba-117	13	12	that	that	SCONJ
faba-117	13	13	risk	risk	NOUN
faba-117	13	14	management	management	NOUN
faba-117	13	15	is	be	AUX
faba-117	13	16	an	an	DET
faba-117	13	17	important	important	ADJ
faba-117	13	18	determinant	determinant	NOUN
faba-117	13	19	of	of	ADP
faba-117	13	20	financial	financial	ADJ
faba-117	13	21	efficiency	efficiency	NOUN
faba-117	13	22	and	and	CCONJ
faba-117	13	23	,	,	PUNCT
faba-117	13	24	ultimately	ultimately	ADV
faba-117	13	25	,	,	PUNCT
faba-117	13	26	of	of	ADP
faba-117	13	27	improving	improve	VERB
faba-117	13	28	company	company	NOUN
faba-117	13	29	’s	’s	PART
faba-117	13	30	performance	performance	NOUN
faba-117	13	31	.	.	PUNCT
faba-117	14	1	*	*	PUNCT
faba-117	14	2	address	address	NOUN
faba-117	14	3	correspondence	correspondence	NOUN
faba-117	14	4	:	:	PUNCT
faba-117	15	1	e	e	X
faba-117	15	2	-	-	NOUN
faba-117	15	3	mail	mail	NOUN
faba-117	15	4	:	:	PUNCT
faba-117	15	5	maryam_yousefi@msu.edu.my1	maryam_yousefi@msu.edu.my1	ADJ
faba-117	15	6	maryam_youssefinejad@yahoo.com1	maryam_youssefinejad@yahoo.com1	PROPN
faba-117	15	7	finance	finance	NOUN
faba-117	15	8	,	,	PUNCT
faba-117	15	9	accounting	accounting	NOUN
faba-117	15	10	and	and	CCONJ
faba-117	15	11	business	business	NOUN
faba-117	15	12	analysis	analysis	NOUN
faba-117	15	13	4	4	NUM
faba-117	15	14	(	(	PUNCT
faba-117	15	15	1	1	NUM
faba-117	15	16	)	)	PUNCT
faba-117	15	17	2022	2022	NUM
faba-117	15	18	68	68	NUM
faba-117	15	19	introduction	introduction	NOUN
faba-117	15	20	at	at	ADP
faba-117	15	21	the	the	DET
faba-117	15	22	outset	outset	NOUN
faba-117	15	23	of	of	ADP
faba-117	15	24	any	any	DET
faba-117	15	25	business	business	NOUN
faba-117	15	26	activity	activity	NOUN
faba-117	15	27	,	,	PUNCT
faba-117	15	28	there	there	PRON
faba-117	15	29	are	be	VERB
faba-117	15	30	a	a	DET
faba-117	15	31	number	number	NOUN
faba-117	15	32	of	of	ADP
faba-117	15	33	risks	risk	NOUN
faba-117	15	34	to	to	PART
faba-117	15	35	which	which	PRON
faba-117	15	36	companies	company	NOUN
faba-117	15	37	may	may	AUX
faba-117	15	38	be	be	AUX
faba-117	15	39	directly	directly	ADV
faba-117	15	40	or	or	CCONJ
faba-117	15	41	indirectly	indirectly	ADV
faba-117	15	42	exposed	expose	VERB
faba-117	15	43	.	.	PUNCT
faba-117	16	1	these	these	DET
faba-117	16	2	risks	risk	NOUN
faba-117	16	3	can	can	AUX
faba-117	16	4	impact	impact	VERB
faba-117	16	5	a	a	DET
faba-117	16	6	company	company	NOUN
faba-117	16	7	's	's	PART
faba-117	16	8	vision	vision	NOUN
faba-117	16	9	,	,	PUNCT
faba-117	16	10	mission	mission	NOUN
faba-117	16	11	,	,	PUNCT
faba-117	16	12	and	and	CCONJ
faba-117	16	13	opportunities	opportunity	NOUN
faba-117	16	14	.	.	PUNCT
faba-117	17	1	however	however	ADV
faba-117	17	2	,	,	PUNCT
faba-117	17	3	these	these	DET
faba-117	17	4	risks	risk	NOUN
faba-117	17	5	can	can	AUX
faba-117	17	6	also	also	ADV
faba-117	17	7	be	be	AUX
faba-117	17	8	a	a	DET
faba-117	17	9	company	company	NOUN
faba-117	17	10	's	's	PART
faba-117	17	11	greatest	great	ADJ
faba-117	17	12	strength	strength	NOUN
faba-117	17	13	.	.	PUNCT
faba-117	18	1	companies	company	NOUN
faba-117	18	2	can	can	AUX
faba-117	18	3	easily	easily	ADV
faba-117	18	4	overcome	overcome	VERB
faba-117	18	5	the	the	DET
faba-117	18	6	risks	risk	NOUN
faba-117	18	7	they	they	PRON
faba-117	18	8	face	face	VERB
faba-117	18	9	in	in	ADP
faba-117	18	10	the	the	DET
faba-117	18	11	future	future	NOUN
faba-117	18	12	or	or	CCONJ
faba-117	18	13	the	the	DET
faba-117	18	14	risks	risk	NOUN
faba-117	18	15	they	they	PRON
faba-117	18	16	currently	currently	ADV
faba-117	18	17	face	face	VERB
faba-117	18	18	.	.	PUNCT
faba-117	19	1	financial	financial	ADJ
faba-117	19	2	accounting	accounting	NOUN
faba-117	19	3	can	can	AUX
faba-117	19	4	be	be	AUX
faba-117	19	5	influenced	influence	VERB
faba-117	19	6	by	by	ADP
faba-117	19	7	risk	risk	NOUN
faba-117	19	8	management	management	NOUN
faba-117	19	9	reporting	reporting	NOUN
faba-117	19	10	.	.	PUNCT
faba-117	20	1	several	several	ADJ
faba-117	20	2	authors	author	NOUN
faba-117	20	3	have	have	AUX
faba-117	20	4	examined	examine	VERB
faba-117	20	5	the	the	DET
faba-117	20	6	link	link	NOUN
faba-117	20	7	between	between	ADP
faba-117	20	8	financial	financial	ADJ
faba-117	20	9	accounting	accounting	NOUN
faba-117	20	10	and	and	CCONJ
faba-117	20	11	risk	risk	NOUN
faba-117	20	12	management	management	NOUN
faba-117	20	13	from	from	ADP
faba-117	20	14	different	different	ADJ
faba-117	20	15	perspectives	perspective	NOUN
faba-117	20	16	.	.	PUNCT
faba-117	21	1	however	however	ADV
faba-117	21	2	,	,	PUNCT
faba-117	21	3	to	to	ADP
faba-117	21	4	the	the	DET
faba-117	21	5	best	good	ADJ
faba-117	21	6	of	of	ADP
faba-117	21	7	knowledge	knowledge	NOUN
faba-117	21	8	,	,	PUNCT
faba-117	21	9	there	there	PRON
faba-117	21	10	are	be	VERB
faba-117	21	11	limited	limited	ADJ
faba-117	21	12	studies	study	NOUN
faba-117	21	13	that	that	PRON
faba-117	21	14	have	have	AUX
faba-117	21	15	done	do	VERB
faba-117	21	16	on	on	ADP
faba-117	21	17	the	the	DET
faba-117	21	18	relationship	relationship	NOUN
faba-117	21	19	between	between	ADP
faba-117	21	20	risk	risk	NOUN
faba-117	21	21	management	management	NOUN
faba-117	21	22	and	and	CCONJ
faba-117	21	23	efficiency	efficiency	NOUN
faba-117	21	24	.	.	PUNCT
faba-117	22	1	risk	risk	NOUN
faba-117	22	2	disclosure	disclosure	NOUN
faba-117	22	3	is	be	AUX
faba-117	22	4	important	important	ADJ
faba-117	22	5	to	to	PART
faba-117	22	6	improve	improve	VERB
faba-117	22	7	the	the	DET
faba-117	22	8	efficiency	efficiency	NOUN
faba-117	22	9	of	of	ADP
faba-117	22	10	the	the	DET
faba-117	22	11	market	market	NOUN
faba-117	22	12	because	because	SCONJ
faba-117	22	13	it	it	PRON
faba-117	22	14	helps	help	VERB
faba-117	22	15	investors	investor	NOUN
faba-117	22	16	estimate	estimate	VERB
faba-117	22	17	the	the	DET
faba-117	22	18	size	size	NOUN
faba-117	22	19	and	and	CCONJ
faba-117	22	20	timing	timing	NOUN
faba-117	22	21	of	of	ADP
faba-117	22	22	the	the	DET
faba-117	22	23	company	company	NOUN
faba-117	22	24	’s	’s	PART
faba-117	22	25	future	future	ADJ
faba-117	22	26	cash	cash	NOUN
faba-117	22	27	flows	flow	NOUN
faba-117	22	28	,	,	PUNCT
faba-117	22	29	as	as	ADV
faba-117	22	30	well	well	ADV
faba-117	22	31	as	as	ADP
faba-117	22	32	their	their	PRON
faba-117	22	33	ability	ability	NOUN
faba-117	22	34	to	to	PART
faba-117	22	35	extrapolate	extrapolate	VERB
faba-117	22	36	and	and	CCONJ
faba-117	22	37	predict	predict	VERB
faba-117	22	38	stock	stock	NOUN
faba-117	22	39	returns	return	NOUN
faba-117	22	40	,	,	PUNCT
faba-117	22	41	which	which	PRON
faba-117	22	42	affects	affect	VERB
faba-117	22	43	the	the	DET
faba-117	22	44	efficiency	efficiency	NOUN
faba-117	22	45	of	of	ADP
faba-117	22	46	investment	investment	NOUN
faba-117	22	47	decisions	decision	NOUN
faba-117	22	48	.	.	PUNCT
faba-117	23	1	thomas	thomas	PROPN
faba-117	23	2	j.	j.	PROPN
faba-117	23	3	catalano	catalano	PROPN
faba-117	23	4	(	(	PUNCT
faba-117	23	5	2021	2021	NUM
faba-117	23	6	)	)	PUNCT
faba-117	23	7	found	find	VERB
faba-117	23	8	that	that	SCONJ
faba-117	23	9	risk	risk	NOUN
faba-117	23	10	management	management	NOUN
faba-117	23	11	reporting	reporting	NOUN
faba-117	23	12	may	may	AUX
faba-117	23	13	help	help	VERB
faba-117	23	14	companies	company	NOUN
faba-117	23	15	to	to	PART
faba-117	23	16	improve	improve	VERB
faba-117	23	17	their	their	PRON
faba-117	23	18	financial	financial	ADJ
faba-117	23	19	flexibility	flexibility	NOUN
faba-117	23	20	,	,	PUNCT
faba-117	23	21	which	which	PRON
faba-117	23	22	reduces	reduce	VERB
faba-117	23	23	investors	investor	NOUN
faba-117	23	24	'	'	PART
faba-117	23	25	need	need	NOUN
faba-117	23	26	for	for	ADP
faba-117	23	27	additional	additional	ADJ
faba-117	23	28	information	information	NOUN
faba-117	23	29	by	by	ADP
faba-117	23	30	lowering	lower	VERB
faba-117	23	31	information	information	NOUN
faba-117	23	32	asymmetry	asymmetry	NOUN
faba-117	23	33	and	and	CCONJ
faba-117	23	34	agency	agency	NOUN
faba-117	23	35	costs	cost	NOUN
faba-117	23	36	,	,	PUNCT
faba-117	23	37	so	so	SCONJ
faba-117	23	38	that	that	SCONJ
faba-117	23	39	less	less	ADJ
faba-117	23	40	cash	cash	NOUN
faba-117	23	41	and	and	CCONJ
faba-117	23	42	other	other	ADJ
faba-117	23	43	funds	fund	NOUN
faba-117	23	44	are	be	AUX
faba-117	23	45	held	hold	VERB
faba-117	23	46	for	for	ADP
faba-117	23	47	hedging	hedging	NOUN
faba-117	23	48	purposes	purpose	NOUN
faba-117	23	49	.	.	PUNCT
faba-117	24	1	risk	risk	NOUN
faba-117	24	2	management	management	NOUN
faba-117	24	3	reporting	reporting	NOUN
faba-117	24	4	also	also	ADV
faba-117	24	5	may	may	AUX
faba-117	24	6	help	help	VERB
faba-117	24	7	to	to	PART
faba-117	24	8	improve	improve	VERB
faba-117	24	9	risk	risk	NOUN
faba-117	24	10	management	management	NOUN
faba-117	24	11	methods	method	NOUN
faba-117	24	12	and	and	CCONJ
faba-117	24	13	the	the	DET
faba-117	24	14	efficiency	efficiency	NOUN
faba-117	24	15	with	with	ADP
faba-117	24	16	which	which	PRON
faba-117	24	17	managers	manager	NOUN
faba-117	24	18	handle	handle	VERB
faba-117	24	19	them	they	PRON
faba-117	24	20	,	,	PUNCT
faba-117	24	21	thereby	thereby	ADV
faba-117	24	22	increasing	increase	VERB
faba-117	24	23	the	the	DET
faba-117	24	24	likelihood	likelihood	NOUN
faba-117	24	25	that	that	SCONJ
faba-117	24	26	the	the	DET
faba-117	24	27	company	company	NOUN
faba-117	24	28	will	will	AUX
faba-117	24	29	achieve	achieve	VERB
faba-117	24	30	its	its	PRON
faba-117	24	31	investment	investment	NOUN
faba-117	24	32	objectives	objective	NOUN
faba-117	24	33	.	.	PUNCT
faba-117	25	1	despite	despite	SCONJ
faba-117	25	2	the	the	DET
faba-117	25	3	importance	importance	NOUN
faba-117	25	4	of	of	ADP
faba-117	25	5	risk	risk	NOUN
faba-117	25	6	disclosure	disclosure	NOUN
faba-117	25	7	as	as	ADP
faba-117	25	8	a	a	DET
faba-117	25	9	means	means	NOUN
faba-117	25	10	of	of	ADP
faba-117	25	11	increasing	increase	VERB
faba-117	25	12	the	the	DET
faba-117	25	13	transparency	transparency	NOUN
faba-117	25	14	of	of	ADP
faba-117	25	15	information	information	NOUN
faba-117	25	16	in	in	ADP
faba-117	25	17	financial	financial	ADJ
faba-117	25	18	reporting	reporting	NOUN
faba-117	25	19	and	and	CCONJ
faba-117	25	20	enhancing	enhance	VERB
faba-117	25	21	confidence	confidence	NOUN
faba-117	25	22	in	in	ADP
faba-117	25	23	the	the	DET
faba-117	25	24	company	company	NOUN
faba-117	25	25	's	's	PART
faba-117	25	26	financial	financial	ADJ
faba-117	25	27	position	position	NOUN
faba-117	25	28	,	,	PUNCT
faba-117	25	29	it	it	PRON
faba-117	25	30	does	do	AUX
faba-117	25	31	not	not	PART
faba-117	25	32	receive	receive	VERB
faba-117	25	33	enough	enough	ADJ
faba-117	25	34	attention	attention	NOUN
faba-117	25	35	because	because	SCONJ
faba-117	25	36	there	there	PRON
faba-117	25	37	is	be	VERB
faba-117	25	38	no	no	DET
faba-117	25	39	accounting	accounting	NOUN
faba-117	25	40	standard	standard	NOUN
faba-117	25	41	that	that	PRON
faba-117	25	42	regulates	regulate	VERB
faba-117	25	43	the	the	DET
faba-117	25	44	various	various	ADJ
faba-117	25	45	aspects	aspect	NOUN
faba-117	25	46	of	of	ADP
faba-117	25	47	the	the	DET
faba-117	25	48	company	company	NOUN
faba-117	25	49	's	's	PART
faba-117	25	50	risk	risk	NOUN
faba-117	25	51	disclosure	disclosure	NOUN
faba-117	25	52	and	and	CCONJ
faba-117	25	53	sets	set	VERB
faba-117	25	54	the	the	DET
faba-117	25	55	minimum	minimum	ADJ
faba-117	25	56	level	level	NOUN
faba-117	25	57	of	of	ADP
faba-117	25	58	financial	financial	ADJ
faba-117	25	59	disclosure	disclosure	NOUN
faba-117	25	60	and	and	CCONJ
faba-117	25	61	non	non	ADJ
faba-117	25	62	-	-	ADJ
faba-117	25	63	financial	financial	ADJ
faba-117	25	64	threats	threat	NOUN
faba-117	25	65	.	.	PUNCT
faba-117	26	1	this	this	PRON
faba-117	26	2	may	may	AUX
faba-117	26	3	be	be	AUX
faba-117	26	4	reflected	reflect	VERB
faba-117	26	5	in	in	ADP
faba-117	26	6	the	the	DET
faba-117	26	7	volatility	volatility	NOUN
faba-117	26	8	and	and	CCONJ
faba-117	26	9	low	low	ADJ
faba-117	26	10	level	level	NOUN
faba-117	26	11	of	of	ADP
faba-117	26	12	risk	risk	NOUN
faba-117	26	13	disclosure	disclosure	NOUN
faba-117	26	14	in	in	ADP
faba-117	26	15	the	the	DET
faba-117	26	16	financial	financial	ADJ
faba-117	26	17	reporting	reporting	NOUN
faba-117	26	18	and	and	CCONJ
faba-117	26	19	affect	affect	VERB
faba-117	26	20	the	the	DET
faba-117	26	21	efficiency	efficiency	NOUN
faba-117	26	22	of	of	ADP
faba-117	26	23	the	the	DET
faba-117	26	24	company	company	NOUN
faba-117	26	25	's	's	PART
faba-117	26	26	investment	investment	NOUN
faba-117	26	27	.	.	PUNCT
faba-117	27	1	the	the	DET
faba-117	27	2	malaysian	malaysian	PROPN
faba-117	27	3	accounting	accounting	PROPN
faba-117	27	4	standard	standard	PROPN
faba-117	27	5	board	board	PROPN
faba-117	27	6	(	(	PUNCT
faba-117	27	7	masb	masb	PROPN
faba-117	27	8	)	)	PUNCT
faba-117	27	9	requires	require	VERB
faba-117	27	10	all	all	DET
faba-117	27	11	companies	company	NOUN
faba-117	27	12	listed	list	VERB
faba-117	27	13	on	on	ADP
faba-117	27	14	bursa	bursa	PROPN
faba-117	27	15	malaysia	malaysia	PROPN
faba-117	27	16	to	to	PART
faba-117	27	17	comply	comply	VERB
faba-117	27	18	with	with	ADP
faba-117	27	19	accounting	accounting	NOUN
faba-117	27	20	standards	standard	NOUN
faba-117	27	21	in	in	ADP
faba-117	27	22	disclosing	disclose	VERB
faba-117	27	23	their	their	PRON
faba-117	27	24	financial	financial	ADJ
faba-117	27	25	position	position	NOUN
faba-117	27	26	and	and	CCONJ
faba-117	27	27	operations	operation	NOUN
faba-117	27	28	to	to	PART
faba-117	27	29	help	help	VERB
faba-117	27	30	shareholders	shareholder	NOUN
faba-117	27	31	and	and	CCONJ
faba-117	27	32	investors	investor	NOUN
faba-117	27	33	evaluate	evaluate	VERB
faba-117	27	34	their	their	PRON
faba-117	27	35	performance	performance	NOUN
faba-117	27	36	and	and	CCONJ
faba-117	27	37	make	make	VERB
faba-117	27	38	better	well	ADJ
faba-117	27	39	decisions	decision	NOUN
faba-117	27	40	.	.	PUNCT
faba-117	28	1	in	in	ADP
faba-117	28	2	addition	addition	NOUN
faba-117	28	3	to	to	ADP
faba-117	28	4	these	these	DET
faba-117	28	5	requirements	requirement	NOUN
faba-117	28	6	,	,	PUNCT
faba-117	28	7	bursa	bursa	PROPN
faba-117	28	8	malaysia	malaysia	PROPN
faba-117	28	9	lists	list	VERB
faba-117	28	10	some	some	DET
faba-117	28	11	other	other	ADJ
faba-117	28	12	specific	specific	ADJ
faba-117	28	13	disclosures	disclosure	NOUN
faba-117	28	14	that	that	PRON
faba-117	28	15	listed	list	VERB
faba-117	28	16	companies	company	NOUN
faba-117	28	17	must	must	AUX
faba-117	28	18	include	include	VERB
faba-117	28	19	in	in	ADP
faba-117	28	20	their	their	PRON
faba-117	28	21	annual	annual	ADJ
faba-117	28	22	reports	report	NOUN
faba-117	28	23	,	,	PUNCT
faba-117	28	24	such	such	ADJ
faba-117	28	25	as	as	ADP
faba-117	28	26	a	a	DET
faba-117	28	27	statement	statement	NOUN
faba-117	28	28	on	on	ADP
faba-117	28	29	the	the	DET
faba-117	28	30	status	status	NOUN
faba-117	28	31	of	of	ADP
faba-117	28	32	internal	internal	ADJ
faba-117	28	33	control	control	NOUN
faba-117	28	34	,	,	PUNCT
faba-117	28	35	risk	risk	NOUN
faba-117	28	36	control	control	NOUN
faba-117	28	37	and	and	CCONJ
faba-117	28	38	risk	risk	NOUN
faba-117	28	39	management	management	NOUN
faba-117	28	40	.	.	PUNCT
faba-117	29	1	risk	risk	NOUN
faba-117	29	2	management	management	NOUN
faba-117	29	3	is	be	AUX
faba-117	29	4	a	a	DET
faba-117	29	5	proactive	proactive	ADJ
faba-117	29	6	decision	decision	NOUN
faba-117	29	7	-	-	PUNCT
faba-117	29	8	making	make	VERB
faba-117	29	9	process	process	NOUN
faba-117	29	10	aimed	aim	VERB
faba-117	29	11	at	at	ADP
faba-117	29	12	mitigating	mitigate	VERB
faba-117	29	13	and	and	CCONJ
faba-117	29	14	managing	manage	VERB
faba-117	29	15	risks	risk	NOUN
faba-117	29	16	in	in	ADP
faba-117	29	17	the	the	DET
faba-117	29	18	most	most	ADV
faba-117	29	19	effective	effective	ADJ
faba-117	29	20	and	and	CCONJ
faba-117	29	21	appropriate	appropriate	ADJ
faba-117	29	22	manner	manner	NOUN
faba-117	29	23	.	.	PUNCT
faba-117	30	1	however	however	ADV
faba-117	30	2	,	,	PUNCT
faba-117	30	3	most	most	ADJ
faba-117	30	4	malaysian	malaysian	ADJ
faba-117	30	5	companies	company	NOUN
faba-117	30	6	do	do	AUX
faba-117	30	7	not	not	PART
faba-117	30	8	apply	apply	VERB
faba-117	30	9	formal	formal	ADJ
faba-117	30	10	risk	risk	NOUN
faba-117	30	11	management	management	NOUN
faba-117	30	12	to	to	ADP
faba-117	30	13	their	their	PRON
faba-117	30	14	annual	annual	ADJ
faba-117	30	15	reports	report	NOUN
faba-117	30	16	.	.	PUNCT
faba-117	31	1	low	low	ADJ
faba-117	31	2	level	level	NOUN
faba-117	31	3	of	of	ADP
faba-117	31	4	transparency	transparency	NOUN
faba-117	31	5	in	in	ADP
faba-117	31	6	disclosing	disclose	VERB
faba-117	31	7	information	information	NOUN
faba-117	31	8	by	by	ADP
faba-117	31	9	the	the	DET
faba-117	31	10	companies	company	NOUN
faba-117	31	11	,	,	PUNCT
faba-117	31	12	high	high	ADJ
faba-117	31	13	level	level	NOUN
faba-117	31	14	of	of	ADP
faba-117	31	15	information	information	NOUN
faba-117	31	16	asymmetry	asymmetry	NOUN
faba-117	31	17	and	and	CCONJ
faba-117	31	18	agency	agency	NOUN
faba-117	31	19	problem	problem	NOUN
faba-117	31	20	are	be	AUX
faba-117	31	21	some	some	PRON
faba-117	31	22	of	of	ADP
faba-117	31	23	the	the	DET
faba-117	31	24	reasons	reason	NOUN
faba-117	31	25	to	to	ADP
faba-117	31	26	the	the	DET
faba-117	31	27	financial	financial	ADJ
faba-117	31	28	crises	crisis	NOUN
faba-117	31	29	and	and	CCONJ
faba-117	31	30	companies	company	NOUN
faba-117	31	31	’	'	PUNCT
faba-117	31	32	low	low	ADJ
faba-117	31	33	financial	financial	ADJ
faba-117	31	34	efficiency	efficiency	NOUN
faba-117	31	35	(	(	PUNCT
faba-117	31	36	nejad	nejad	PROPN
faba-117	31	37	et	et	PROPN
faba-117	31	38	al	al	PROPN
faba-117	31	39	.	.	PROPN
faba-117	31	40	,	,	PUNCT
faba-117	31	41	2020	2020	NUM
faba-117	31	42	;	;	PUNCT
faba-117	31	43	yousefinejad	yousefinejad	PROPN
faba-117	31	44	et	et	PROPN
faba-117	31	45	al	al	PROPN
faba-117	31	46	.	.	PROPN
faba-117	31	47	,	,	PUNCT
faba-117	31	48	2022	2022	NUM
faba-117	31	49	)	)	PUNCT
faba-117	31	50	.	.	PUNCT
faba-117	32	1	these	these	DET
faba-117	32	2	problems	problem	NOUN
faba-117	32	3	have	have	AUX
faba-117	32	4	taken	take	VERB
faba-117	32	5	attention	attention	NOUN
faba-117	32	6	to	to	ADP
faba-117	32	7	the	the	DET
faba-117	32	8	requirement	requirement	NOUN
faba-117	32	9	of	of	ADP
faba-117	32	10	risk	risk	NOUN
faba-117	32	11	management	management	NOUN
faba-117	32	12	disclosure	disclosure	NOUN
faba-117	32	13	,	,	PUNCT
faba-117	32	14	increase	increase	VERB
faba-117	32	15	transparency	transparency	NOUN
faba-117	32	16	of	of	ADP
faba-117	32	17	the	the	DET
faba-117	32	18	company	company	NOUN
faba-117	32	19	’s	’s	PART
faba-117	32	20	reporting	reporting	NOUN
faba-117	32	21	,	,	PUNCT
faba-117	32	22	and	and	CCONJ
faba-117	32	23	reattracted	reattracte	VERB
faba-117	32	24	the	the	DET
faba-117	32	25	investors	investor	NOUN
faba-117	32	26	’	’	PART
faba-117	32	27	attention	attention	NOUN
faba-117	32	28	to	to	ADP
faba-117	32	29	investment	investment	NOUN
faba-117	32	30	.	.	PUNCT
faba-117	33	1	therefore	therefore	ADV
faba-117	33	2	,	,	PUNCT
faba-117	33	3	the	the	DET
faba-117	33	4	main	main	ADJ
faba-117	33	5	objective	objective	NOUN
faba-117	33	6	of	of	ADP
faba-117	33	7	this	this	DET
faba-117	33	8	study	study	NOUN
faba-117	33	9	is	be	AUX
faba-117	33	10	to	to	PART
faba-117	33	11	determine	determine	VERB
faba-117	33	12	the	the	DET
faba-117	33	13	impact	impact	NOUN
faba-117	33	14	of	of	ADP
faba-117	33	15	risk	risk	NOUN
faba-117	33	16	management	management	NOUN
faba-117	33	17	reporting	reporting	NOUN
faba-117	33	18	by	by	ADP
faba-117	33	19	listed	list	VERB
faba-117	33	20	companies	company	NOUN
faba-117	33	21	in	in	ADP
faba-117	33	22	the	the	DET
faba-117	33	23	products	product	NOUN
faba-117	33	24	and	and	CCONJ
faba-117	33	25	services	service	NOUN
faba-117	33	26	industry	industry	NOUN
faba-117	33	27	in	in	ADP
faba-117	33	28	order	order	NOUN
faba-117	33	29	to	to	PART
faba-117	33	30	assess	assess	VERB
faba-117	33	31	the	the	DET
faba-117	33	32	impact	impact	NOUN
faba-117	33	33	on	on	ADP
faba-117	33	34	the	the	DET
faba-117	33	35	financial	financial	ADJ
faba-117	33	36	efficiency	efficiency	NOUN
faba-117	33	37	,	,	PUNCT
faba-117	33	38	taking	take	VERB
faba-117	33	39	into	into	ADP
faba-117	33	40	account	account	NOUN
faba-117	33	41	the	the	DET
faba-117	33	42	different	different	ADJ
faba-117	33	43	features	feature	NOUN
faba-117	33	44	of	of	ADP
faba-117	33	45	risk	risk	NOUN
faba-117	33	46	management	management	NOUN
faba-117	33	47	reported	report	VERB
faba-117	33	48	by	by	ADP
faba-117	33	49	the	the	DET
faba-117	33	50	companies	company	NOUN
faba-117	33	51	.	.	PUNCT
faba-117	34	1	in	in	ADP
faba-117	34	2	this	this	DET
faba-117	34	3	study	study	NOUN
faba-117	34	4	,	,	PUNCT
faba-117	34	5	data	datum	NOUN
faba-117	34	6	was	be	AUX
faba-117	34	7	collected	collect	VERB
faba-117	34	8	from	from	ADP
faba-117	34	9	134	134	NUM
faba-117	34	10	companies	company	NOUN
faba-117	34	11	listed	list	VERB
faba-117	34	12	on	on	ADP
faba-117	34	13	bursa	bursa	PROPN
faba-117	34	14	malaysia	malaysia	PROPN
faba-117	34	15	in	in	ADP
faba-117	34	16	the	the	DET
faba-117	34	17	products	product	NOUN
faba-117	34	18	and	and	CCONJ
faba-117	34	19	services	service	NOUN
faba-117	34	20	sector	sector	NOUN
faba-117	34	21	.	.	PUNCT
faba-117	35	1	it	it	PRON
faba-117	35	2	was	be	AUX
faba-117	35	3	found	find	VERB
faba-117	35	4	that	that	SCONJ
faba-117	35	5	the	the	DET
faba-117	35	6	importance	importance	NOUN
faba-117	35	7	given	give	VERB
faba-117	35	8	to	to	ADP
faba-117	35	9	the	the	DET
faba-117	35	10	effective	effective	ADJ
faba-117	35	11	preparation	preparation	NOUN
faba-117	35	12	of	of	ADP
faba-117	35	13	risk	risk	NOUN
faba-117	35	14	management	management	NOUN
faba-117	35	15	reports	report	NOUN
faba-117	35	16	is	be	AUX
faba-117	35	17	not	not	PART
faba-117	35	18	taken	take	VERB
faba-117	35	19	too	too	ADV
faba-117	35	20	seriously	seriously	ADV
faba-117	35	21	as	as	SCONJ
faba-117	35	22	some	some	PRON
faba-117	35	23	of	of	ADP
faba-117	35	24	the	the	DET
faba-117	35	25	listed	list	VERB
faba-117	35	26	companies	company	NOUN
faba-117	35	27	have	have	AUX
faba-117	35	28	not	not	PART
faba-117	35	29	submitted	submit	VERB
faba-117	35	30	their	their	PRON
faba-117	35	31	risk	risk	NOUN
faba-117	35	32	management	management	NOUN
faba-117	35	33	report	report	NOUN
faba-117	35	34	since	since	SCONJ
faba-117	35	35	their	their	PRON
faba-117	35	36	inception	inception	NOUN
faba-117	35	37	.	.	PUNCT
faba-117	36	1	this	this	PRON
faba-117	36	2	happened	happen	VERB
faba-117	36	3	because	because	SCONJ
faba-117	36	4	risk	risk	NOUN
faba-117	36	5	management	management	NOUN
faba-117	36	6	reporting	reporting	NOUN
faba-117	36	7	is	be	AUX
faba-117	36	8	not	not	PART
faba-117	36	9	mandatory	mandatory	ADJ
faba-117	36	10	in	in	ADP
faba-117	36	11	malaysia	malaysia	PROPN
faba-117	36	12	.	.	PUNCT
faba-117	37	1	there	there	PRON
faba-117	37	2	are	be	VERB
faba-117	37	3	different	different	ADJ
faba-117	37	4	types	type	NOUN
faba-117	37	5	of	of	ADP
faba-117	37	6	indicators	indicator	NOUN
faba-117	37	7	identified	identify	VERB
faba-117	37	8	in	in	ADP
faba-117	37	9	this	this	DET
faba-117	37	10	study	study	NOUN
faba-117	37	11	such	such	ADJ
faba-117	37	12	as	as	ADP
faba-117	37	13	liquidity	liquidity	NOUN
faba-117	37	14	risk	risk	NOUN
faba-117	37	15	,	,	PUNCT
faba-117	37	16	market	market	NOUN
faba-117	37	17	risk	risk	NOUN
faba-117	37	18	,	,	PUNCT
faba-117	37	19	foreign	foreign	ADJ
faba-117	37	20	exchange	exchange	NOUN
faba-117	37	21	risk	risk	NOUN
faba-117	37	22	,	,	PUNCT
faba-117	37	23	and	and	CCONJ
faba-117	37	24	others	other	NOUN
faba-117	37	25	.	.	PUNCT
faba-117	38	1	risk	risk	NOUN
faba-117	38	2	management	management	NOUN
faba-117	38	3	played	play	VERB
faba-117	38	4	an	an	DET
faba-117	38	5	important	important	ADJ
faba-117	38	6	role	role	NOUN
faba-117	38	7	in	in	ADP
faba-117	38	8	conducting	conduct	VERB
faba-117	38	9	this	this	DET
faba-117	38	10	study	study	NOUN
faba-117	38	11	.	.	PUNCT
faba-117	39	1	the	the	DET
faba-117	39	2	results	result	NOUN
faba-117	39	3	of	of	ADP
faba-117	39	4	this	this	DET
faba-117	39	5	study	study	NOUN
faba-117	39	6	can	can	AUX
faba-117	39	7	be	be	AUX
faba-117	39	8	helpful	helpful	ADJ
faba-117	39	9	to	to	PART
faba-117	39	10	encourage	encourage	VERB
faba-117	39	11	all	all	DET
faba-117	39	12	the	the	DET
faba-117	39	13	companies	company	NOUN
faba-117	39	14	in	in	ADP
faba-117	39	15	malaysia	malaysia	PROPN
faba-117	39	16	to	to	PART
faba-117	39	17	report	report	VERB
faba-117	39	18	their	their	PRON
faba-117	39	19	risk	risk	NOUN
faba-117	39	20	management	management	NOUN
faba-117	39	21	to	to	PART
faba-117	39	22	improve	improve	VERB
faba-117	39	23	their	their	PRON
faba-117	39	24	efficiency	efficiency	NOUN
faba-117	39	25	to	to	PART
faba-117	39	26	cover	cover	VERB
faba-117	39	27	their	their	PRON
faba-117	39	28	obligation	obligation	NOUN
faba-117	39	29	using	use	VERB
faba-117	39	30	their	their	PRON
faba-117	39	31	assets	asset	NOUN
faba-117	39	32	and	and	CCONJ
faba-117	39	33	help	help	VERB
faba-117	39	34	investors	investor	NOUN
faba-117	39	35	to	to	PART
faba-117	39	36	make	make	VERB
faba-117	39	37	better	well	ADJ
faba-117	39	38	decisions	decision	NOUN
faba-117	39	39	.	.	PUNCT
faba-117	40	1	it	it	PRON
faba-117	40	2	is	be	AUX
faba-117	40	3	crucial	crucial	ADJ
faba-117	40	4	to	to	PART
faba-117	40	5	complete	complete	VERB
faba-117	40	6	the	the	DET
faba-117	40	7	risk	risk	NOUN
faba-117	40	8	management	management	NOUN
faba-117	40	9	reporting	reporting	NOUN
faba-117	40	10	in	in	ADP
faba-117	40	11	an	an	DET
faba-117	40	12	efficient	efficient	ADJ
faba-117	40	13	way	way	NOUN
faba-117	40	14	so	so	SCONJ
faba-117	40	15	that	that	PRON
faba-117	40	16	can	can	AUX
faba-117	40	17	quickly	quickly	ADV
faba-117	40	18	take	take	VERB
faba-117	40	19	remedial	remedial	ADJ
faba-117	40	20	actions	action	NOUN
faba-117	40	21	and	and	CCONJ
faba-117	40	22	find	find	VERB
faba-117	40	23	a	a	DET
faba-117	40	24	workable	workable	ADJ
faba-117	40	25	solution	solution	NOUN
faba-117	40	26	.	.	PUNCT
faba-117	41	1	it	it	PRON
faba-117	41	2	can	can	AUX
faba-117	41	3	also	also	ADV
faba-117	41	4	help	help	VERB
faba-117	41	5	to	to	PART
faba-117	41	6	face	face	VERB
faba-117	41	7	future	future	ADJ
faba-117	41	8	risks	risk	NOUN
faba-117	41	9	and	and	CCONJ
faba-117	41	10	impacts	impact	NOUN
faba-117	41	11	with	with	ADP
faba-117	41	12	a	a	DET
faba-117	41	13	prudent	prudent	ADJ
faba-117	41	14	mindset	mindset	NOUN
faba-117	41	15	and	and	CCONJ
faba-117	41	16	prior	prior	ADJ
faba-117	41	17	planning	planning	NOUN
faba-117	41	18	.	.	PUNCT
faba-117	42	1	therefore	therefore	ADV
faba-117	42	2	,	,	PUNCT
faba-117	42	3	this	this	DET
faba-117	42	4	study	study	NOUN
faba-117	42	5	attempts	attempt	VERB
faba-117	42	6	to	to	PART
faba-117	42	7	find	find	VERB
faba-117	42	8	out	out	ADP
faba-117	42	9	whether	whether	SCONJ
faba-117	42	10	risk	risk	NOUN
faba-117	42	11	management	management	NOUN
faba-117	42	12	reporting	reporting	NOUN
faba-117	42	13	affects	affect	VERB
faba-117	42	14	efficiency	efficiency	NOUN
faba-117	42	15	.	.	PUNCT
faba-117	43	1	literature	literature	NOUN
faba-117	43	2	review	review	VERB
faba-117	43	3	the	the	DET
faba-117	43	4	malaysian	malaysian	PROPN
faba-117	43	5	code	code	PROPN
faba-117	43	6	on	on	ADP
faba-117	43	7	corporate	corporate	ADJ
faba-117	43	8	governance	governance	NOUN
faba-117	43	9	stated	state	VERB
faba-117	43	10	a	a	DET
faba-117	43	11	principle	principle	NOUN
faba-117	43	12	that	that	SCONJ
faba-117	43	13	the	the	DET
faba-117	43	14	board	board	NOUN
faba-117	43	15	of	of	ADP
faba-117	43	16	directors	director	NOUN
faba-117	43	17	should	should	AUX
faba-117	43	18	maintain	maintain	VERB
faba-117	43	19	a	a	DET
faba-117	43	20	sound	sound	ADJ
faba-117	43	21	system	system	NOUN
faba-117	43	22	of	of	ADP
faba-117	43	23	internal	internal	ADJ
faba-117	43	24	control	control	NOUN
faba-117	43	25	.	.	PUNCT
faba-117	44	1	the	the	DET
faba-117	44	2	statement	statement	NOUN
faba-117	44	3	on	on	ADP
faba-117	44	4	risk	risk	NOUN
faba-117	44	5	management	management	NOUN
faba-117	44	6	and	and	CCONJ
faba-117	44	7	internal	internal	ADJ
faba-117	44	8	control	control	NOUN
faba-117	44	9	:	:	PUNCT
faba-117	44	10	guidelines	guideline	NOUN
faba-117	44	11	for	for	ADP
faba-117	44	12	directors	director	NOUN
faba-117	44	13	of	of	ADP
faba-117	44	14	listed	list	VERB
faba-117	44	15	issuers	issuer	NOUN
faba-117	44	16	(	(	PUNCT
faba-117	44	17	dli	dli	PROPN
faba-117	44	18	)	)	PUNCT
faba-117	44	19	was	be	AUX
faba-117	44	20	introduced	introduce	VERB
faba-117	44	21	to	to	PART
faba-117	44	22	reflect	reflect	VERB
faba-117	44	23	the	the	DET
faba-117	44	24	changing	change	VERB
faba-117	44	25	regulatory	regulatory	ADJ
faba-117	44	26	environment	environment	NOUN
faba-117	44	27	and	and	CCONJ
faba-117	44	28	evolving	evolve	VERB
faba-117	44	29	approaches	approach	NOUN
faba-117	44	30	to	to	ADP
faba-117	44	31	corporate	corporate	ADJ
faba-117	44	32	governance	governance	NOUN
faba-117	44	33	issues	issue	NOUN
faba-117	44	34	that	that	PRON
faba-117	44	35	have	have	AUX
faba-117	44	36	made	make	VERB
faba-117	44	37	disclosure	disclosure	NOUN
faba-117	44	38	an	an	DET
faba-117	44	39	important	important	ADJ
faba-117	44	40	regulatory	regulatory	ADJ
faba-117	44	41	tool	tool	NOUN
faba-117	44	42	(	(	PUNCT
faba-117	44	43	ahmad	ahmad	PROPN
faba-117	44	44	et	et	PROPN
faba-117	44	45	al	al	PROPN
faba-117	44	46	.	.	PROPN
faba-117	44	47	,	,	PUNCT
faba-117	44	48	2015	2015	NUM
faba-117	44	49	)	)	PUNCT
faba-117	44	50	.	.	PUNCT
faba-117	45	1	the	the	DET
faba-117	45	2	guidelines	guideline	NOUN
faba-117	45	3	highlight	highlight	VERB
faba-117	45	4	the	the	DET
faba-117	45	5	necessity	necessity	NOUN
faba-117	45	6	for	for	ADP
faba-117	45	7	appropriate	appropriate	ADJ
faba-117	45	8	risk	risk	NOUN
faba-117	45	9	management	management	NOUN
faba-117	45	10	,	,	PUNCT
faba-117	45	11	which	which	PRON
faba-117	45	12	is	be	AUX
faba-117	45	13	a	a	DET
faba-117	45	14	crucial	crucial	ADJ
faba-117	45	15	component	component	NOUN
faba-117	45	16	of	of	ADP
faba-117	45	17	internal	internal	ADJ
faba-117	45	18	control	control	NOUN
faba-117	45	19	.	.	PUNCT
faba-117	46	1	additionally	additionally	ADV
faba-117	46	2	,	,	PUNCT
faba-117	46	3	risk	risk	NOUN
faba-117	46	4	management	management	NOUN
faba-117	46	5	reporting	reporting	NOUN
faba-117	46	6	by	by	ADP
faba-117	46	7	boards	board	NOUN
faba-117	46	8	of	of	ADP
faba-117	46	9	directors	director	NOUN
faba-117	46	10	under	under	ADP
faba-117	46	11	internal	internal	ADJ
faba-117	46	12	control	control	NOUN
faba-117	46	13	in	in	ADP
faba-117	46	14	a	a	DET
faba-117	46	15	company	company	NOUN
faba-117	46	16	,	,	PUNCT
faba-117	46	17	has	have	AUX
faba-117	46	18	become	become	VERB
faba-117	46	19	an	an	DET
faba-117	46	20	essential	essential	ADJ
faba-117	46	21	part	part	NOUN
faba-117	46	22	of	of	ADP
faba-117	46	23	corporate	corporate	ADJ
faba-117	46	24	finance	finance	NOUN
faba-117	46	25	,	,	PUNCT
faba-117	46	26	accounting	accounting	NOUN
faba-117	46	27	and	and	CCONJ
faba-117	46	28	business	business	NOUN
faba-117	46	29	analysis	analysis	NOUN
faba-117	46	30	4	4	NUM
faba-117	46	31	(	(	PUNCT
faba-117	46	32	1	1	NUM
faba-117	46	33	)	)	PUNCT
faba-117	46	34	2022	2022	NUM
faba-117	46	35	69	69	NUM
faba-117	46	36	governance	governance	NOUN
faba-117	46	37	disclosure	disclosure	NOUN
faba-117	46	38	requirements	requirement	NOUN
faba-117	46	39	.	.	PUNCT
faba-117	47	1	the	the	DET
faba-117	47	2	dli	dli	PROPN
faba-117	47	3	is	be	AUX
faba-117	47	4	proposed	propose	VERB
faba-117	47	5	to	to	PART
faba-117	47	6	guide	guide	VERB
faba-117	47	7	companies	company	NOUN
faba-117	47	8	’	'	PUNCT
faba-117	47	9	board	board	NOUN
faba-117	47	10	of	of	ADP
faba-117	47	11	directors	director	NOUN
faba-117	47	12	in	in	ADP
faba-117	47	13	risk	risk	NOUN
faba-117	47	14	management	management	NOUN
faba-117	47	15	disclosure	disclosure	NOUN
faba-117	47	16	under	under	ADP
faba-117	47	17	internal	internal	ADJ
faba-117	47	18	control	control	NOUN
faba-117	47	19	in	in	ADP
faba-117	47	20	their	their	PRON
faba-117	47	21	annual	annual	ADJ
faba-117	47	22	reports	report	NOUN
faba-117	47	23	.	.	PUNCT
faba-117	48	1	the	the	DET
faba-117	48	2	dli	dli	PROPN
faba-117	48	3	has	have	AUX
faba-117	48	4	considered	consider	VERB
faba-117	48	5	risk	risk	NOUN
faba-117	48	6	management	management	NOUN
faba-117	48	7	reporting	reporting	NOUN
faba-117	48	8	as	as	ADP
faba-117	48	9	one	one	NUM
faba-117	48	10	of	of	ADP
faba-117	48	11	the	the	DET
faba-117	48	12	listing	listing	NOUN
faba-117	48	13	requirements	requirement	NOUN
faba-117	48	14	.	.	PUNCT
faba-117	49	1	therefore	therefore	ADV
faba-117	49	2	,	,	PUNCT
faba-117	49	3	a	a	DET
faba-117	49	4	public	public	ADJ
faba-117	49	5	listed	list	VERB
faba-117	49	6	company	company	NOUN
faba-117	49	7	is	be	AUX
faba-117	49	8	required	require	VERB
faba-117	49	9	to	to	PART
faba-117	49	10	address	address	VERB
faba-117	49	11	issues	issue	NOUN
faba-117	49	12	related	relate	VERB
faba-117	49	13	to	to	ADP
faba-117	49	14	internal	internal	ADJ
faba-117	49	15	controls	control	NOUN
faba-117	49	16	and	and	CCONJ
faba-117	49	17	provide	provide	VERB
faba-117	49	18	risk	risk	NOUN
faba-117	49	19	management	management	NOUN
faba-117	49	20	reporting	reporting	NOUN
faba-117	49	21	.	.	PUNCT
faba-117	50	1	with	with	ADP
faba-117	50	2	risk	risk	NOUN
faba-117	50	3	management	management	NOUN
faba-117	50	4	reporting	reporting	NOUN
faba-117	50	5	,	,	PUNCT
faba-117	50	6	the	the	DET
faba-117	50	7	board	board	NOUN
faba-117	50	8	of	of	ADP
faba-117	50	9	directors	director	NOUN
faba-117	50	10	will	will	AUX
faba-117	50	11	be	be	AUX
faba-117	50	12	able	able	ADJ
faba-117	50	13	to	to	PART
faba-117	50	14	clarify	clarify	VERB
faba-117	50	15	the	the	DET
faba-117	50	16	company	company	NOUN
faba-117	50	17	’s	’s	PART
faba-117	50	18	level	level	NOUN
faba-117	50	19	of	of	ADP
faba-117	50	20	risk	risk	NOUN
faba-117	50	21	tolerance	tolerance	NOUN
faba-117	50	22	and	and	CCONJ
faba-117	50	23	actively	actively	ADV
faba-117	50	24	identify	identify	VERB
faba-117	50	25	,	,	PUNCT
faba-117	50	26	evaluate	evaluate	VERB
faba-117	50	27	,	,	PUNCT
faba-117	50	28	and	and	CCONJ
faba-117	50	29	screen	screen	VERB
faba-117	50	30	important	important	ADJ
faba-117	50	31	business	business	NOUN
faba-117	50	32	risks	risk	NOUN
faba-117	50	33	to	to	PART
faba-117	50	34	protect	protect	VERB
faba-117	50	35	shareholders	shareholder	NOUN
faba-117	50	36	’	'	PUNCT
faba-117	50	37	investments	investment	NOUN
faba-117	50	38	and	and	CCONJ
faba-117	50	39	the	the	DET
faba-117	50	40	company	company	NOUN
faba-117	50	41	’s	’s	PART
faba-117	50	42	assets	asset	NOUN
faba-117	50	43	or	or	CCONJ
faba-117	50	44	company	company	NOUN
faba-117	50	45	’s	’s	PART
faba-117	50	46	efficiency	efficiency	NOUN
faba-117	50	47	.	.	PUNCT
faba-117	51	1	there	there	PRON
faba-117	51	2	are	be	VERB
faba-117	51	3	several	several	ADJ
faba-117	51	4	previous	previous	ADJ
faba-117	51	5	studies	study	NOUN
faba-117	51	6	that	that	PRON
faba-117	51	7	have	have	AUX
faba-117	51	8	looked	look	VERB
faba-117	51	9	at	at	ADP
faba-117	51	10	risk	risk	NOUN
faba-117	51	11	management	management	NOUN
faba-117	51	12	reporting	reporting	NOUN
faba-117	51	13	.	.	PUNCT
faba-117	52	1	however	however	ADV
faba-117	52	2	,	,	PUNCT
faba-117	52	3	in	in	ADP
faba-117	52	4	terms	term	NOUN
faba-117	52	5	of	of	ADP
faba-117	52	6	the	the	DET
faba-117	52	7	impact	impact	NOUN
faba-117	52	8	of	of	ADP
faba-117	52	9	risk	risk	NOUN
faba-117	52	10	management	management	NOUN
faba-117	52	11	reporting	reporting	NOUN
faba-117	52	12	and	and	CCONJ
faba-117	52	13	all	all	DET
faba-117	52	14	its	its	PRON
faba-117	52	15	features	feature	NOUN
faba-117	52	16	on	on	ADP
faba-117	52	17	financial	financial	ADJ
faba-117	52	18	efficiency	efficiency	NOUN
faba-117	52	19	,	,	PUNCT
faba-117	52	20	previous	previous	ADJ
faba-117	52	21	studies	study	NOUN
faba-117	52	22	are	be	AUX
faba-117	52	23	inconclusive	inconclusive	ADJ
faba-117	52	24	and	and	CCONJ
faba-117	52	25	limited	limited	ADJ
faba-117	52	26	.	.	PUNCT
faba-117	53	1	pastor	pastor	NOUN
faba-117	53	2	(	(	PUNCT
faba-117	53	3	2010	2010	NUM
faba-117	53	4	)	)	PUNCT
faba-117	53	5	examined	examine	VERB
faba-117	53	6	why	why	SCONJ
faba-117	53	7	risk	risk	NOUN
faba-117	53	8	management	management	NOUN
faba-117	53	9	is	be	AUX
faba-117	53	10	necessary	necessary	ADJ
faba-117	53	11	for	for	ADP
faba-117	53	12	the	the	DET
faba-117	53	13	energy	energy	NOUN
faba-117	53	14	industry	industry	NOUN
faba-117	53	15	of	of	ADP
faba-117	53	16	2598	2598	NUM
faba-117	53	17	companies	company	NOUN
faba-117	53	18	from	from	ADP
faba-117	53	19	1988	1988	NUM
faba-117	53	20	to	to	ADP
faba-117	53	21	1994	1994	NUM
faba-117	53	22	.	.	PUNCT
faba-117	54	1	the	the	DET
faba-117	54	2	study	study	NOUN
faba-117	54	3	observations	observation	NOUN
faba-117	54	4	consist	consist	VERB
faba-117	54	5	of	of	ADP
faba-117	54	6	1144	1144	NUM
faba-117	54	7	observations	observation	NOUN
faba-117	54	8	from	from	ADP
faba-117	54	9	french	french	ADJ
faba-117	54	10	commercial	commercial	ADJ
faba-117	54	11	banks	bank	NOUN
faba-117	54	12	,	,	PUNCT
faba-117	54	13	387	387	NUM
faba-117	54	14	italian	italian	ADJ
faba-117	54	15	,	,	PUNCT
faba-117	54	16	524	524	NUM
faba-117	54	17	spanish	spanish	ADJ
faba-117	54	18	,	,	PUNCT
faba-117	54	19	and	and	CCONJ
faba-117	54	20	543	543	NUM
faba-117	54	21	german	german	NOUN
faba-117	54	22	.	.	PUNCT
faba-117	55	1	the	the	DET
faba-117	55	2	study	study	NOUN
faba-117	55	3	found	find	VERB
faba-117	55	4	the	the	DET
faba-117	55	5	most	most	ADV
faba-117	55	6	effective	effective	ADJ
faba-117	55	7	way	way	NOUN
faba-117	55	8	to	to	PART
faba-117	55	9	increase	increase	VERB
faba-117	55	10	the	the	DET
faba-117	55	11	effectiveness	effectiveness	NOUN
faba-117	55	12	of	of	ADP
faba-117	55	13	risk	risk	NOUN
faba-117	55	14	management	management	NOUN
faba-117	55	15	in	in	ADP
faba-117	55	16	the	the	DET
faba-117	55	17	company	company	NOUN
faba-117	55	18	is	be	AUX
faba-117	55	19	to	to	PART
faba-117	55	20	develop	develop	VERB
faba-117	55	21	it	it	PRON
faba-117	55	22	as	as	ADP
faba-117	55	23	a	a	DET
faba-117	55	24	process	process	NOUN
faba-117	55	25	within	within	ADP
faba-117	55	26	the	the	DET
faba-117	55	27	company	company	NOUN
faba-117	55	28	's	's	PART
faba-117	55	29	support	support	NOUN
faba-117	55	30	processes	process	NOUN
faba-117	55	31	and	and	CCONJ
faba-117	55	32	to	to	PART
faba-117	55	33	designate	designate	VERB
faba-117	55	34	a	a	DET
faba-117	55	35	process	process	NOUN
faba-117	55	36	owner	owner	NOUN
faba-117	55	37	who	who	PRON
faba-117	55	38	is	be	AUX
faba-117	55	39	responsible	responsible	ADJ
faba-117	55	40	for	for	ADP
faba-117	55	41	managing	manage	VERB
faba-117	55	42	and	and	CCONJ
faba-117	55	43	promoting	promote	VERB
faba-117	55	44	risk	risk	NOUN
faba-117	55	45	in	in	ADP
faba-117	55	46	the	the	DET
faba-117	55	47	company	company	NOUN
faba-117	55	48	and	and	CCONJ
faba-117	55	49	guiding	guide	VERB
faba-117	55	50	business	business	NOUN
faba-117	55	51	managers	manager	NOUN
faba-117	55	52	in	in	ADP
faba-117	55	53	this	this	DET
faba-117	55	54	area	area	NOUN
faba-117	55	55	.	.	PUNCT
faba-117	56	1	onaolapo	onaolapo	PROPN
faba-117	56	2	a.	a.	PROPN
faba-117	56	3	r.	r.	PROPN
faba-117	56	4	(	(	PUNCT
faba-117	56	5	2012	2012	NUM
faba-117	56	6	)	)	PUNCT
faba-117	56	7	examined	examine	VERB
faba-117	56	8	the	the	DET
faba-117	56	9	relationship	relationship	NOUN
faba-117	56	10	between	between	ADP
faba-117	56	11	credit	credit	NOUN
faba-117	56	12	risk	risk	NOUN
faba-117	56	13	management	management	NOUN
faba-117	56	14	efficiency	efficiency	NOUN
faba-117	56	15	and	and	CCONJ
faba-117	56	16	financial	financial	ADJ
faba-117	56	17	health	health	NOUN
faba-117	56	18	in	in	ADP
faba-117	56	19	a	a	DET
faba-117	56	20	sample	sample	NOUN
faba-117	56	21	of	of	ADP
faba-117	56	22	nigerian	nigerian	ADJ
faba-117	56	23	banks	bank	NOUN
faba-117	56	24	over	over	ADP
faba-117	56	25	a	a	DET
faba-117	56	26	six	six	NUM
faba-117	56	27	-	-	PUNCT
faba-117	56	28	year	year	NOUN
faba-117	56	29	period	period	NOUN
faba-117	56	30	before	before	ADP
faba-117	56	31	and	and	CCONJ
faba-117	56	32	after	after	ADP
faba-117	56	33	the	the	DET
faba-117	56	34	nigerian	nigerian	ADJ
faba-117	56	35	banking	banking	NOUN
faba-117	56	36	sector	sector	NOUN
faba-117	56	37	consolidation	consolidation	NOUN
faba-117	56	38	initiative	initiative	NOUN
faba-117	56	39	.	.	PUNCT
faba-117	57	1	the	the	DET
faba-117	57	2	data	data	NOUN
faba-117	57	3	collection	collection	NOUN
faba-117	57	4	is	be	AUX
faba-117	57	5	secondary	secondary	ADJ
faba-117	57	6	and	and	CCONJ
faba-117	57	7	covers	cover	VERB
faba-117	57	8	a	a	DET
faba-117	57	9	six	six	NUM
faba-117	57	10	-	-	PUNCT
faba-117	57	11	year	year	NOUN
faba-117	57	12	period	period	NOUN
faba-117	57	13	from	from	ADP
faba-117	57	14	2003	2003	NUM
faba-117	57	15	to	to	ADP
faba-117	57	16	2008	2008	NUM
faba-117	57	17	.	.	PUNCT
faba-117	58	1	the	the	DET
faba-117	58	2	study	study	NOUN
faba-117	58	3	found	find	VERB
faba-117	58	4	the	the	DET
faba-117	58	5	operational	operational	ADJ
faba-117	58	6	activities	activity	NOUN
faba-117	58	7	of	of	ADP
faba-117	58	8	a	a	DET
faba-117	58	9	typical	typical	ADJ
faba-117	58	10	nigerian	nigerian	ADJ
faba-117	58	11	commercial	commercial	ADJ
faba-117	58	12	bank	bank	NOUN
faba-117	58	13	are	be	AUX
faba-117	58	14	not	not	PART
faba-117	58	15	sufficiently	sufficiently	ADV
faba-117	58	16	streamlined	streamlined	ADJ
faba-117	58	17	to	to	PART
faba-117	58	18	maximize	maximize	VERB
faba-117	58	19	returns	return	NOUN
faba-117	58	20	from	from	ADP
faba-117	58	21	lending	lending	NOUN
faba-117	58	22	,	,	PUNCT
faba-117	58	23	loans	loan	NOUN
faba-117	58	24	,	,	PUNCT
faba-117	58	25	and	and	CCONJ
faba-117	58	26	advances	advance	NOUN
faba-117	58	27	,	,	PUNCT
faba-117	58	28	which	which	PRON
faba-117	58	29	explains	explain	VERB
faba-117	58	30	why	why	SCONJ
faba-117	58	31	the	the	DET
faba-117	58	32	high	high	ADJ
faba-117	58	33	incidence	incidence	NOUN
faba-117	58	34	of	of	ADP
faba-117	58	35	non	non	ADJ
faba-117	58	36	-	-	ADJ
faba-117	58	37	performing	performing	ADJ
faba-117	58	38	loans	loan	NOUN
faba-117	58	39	and	and	CCONJ
faba-117	58	40	the	the	DET
faba-117	58	41	rising	rise	VERB
faba-117	58	42	cost	cost	NOUN
faba-117	58	43	of	of	ADP
faba-117	58	44	credit	credit	NOUN
faba-117	58	45	reduce	reduce	VERB
faba-117	58	46	the	the	DET
faba-117	58	47	income	income	NOUN
faba-117	58	48	from	from	ADP
faba-117	58	49	interest	interest	NOUN
faba-117	58	50	on	on	ADP
faba-117	58	51	loans	loan	NOUN
faba-117	58	52	.	.	PUNCT
faba-117	59	1	afriyie	afriyie	INTJ
faba-117	59	2	(	(	PUNCT
faba-117	59	3	2013	2013	NUM
faba-117	59	4	)	)	PUNCT
faba-117	59	5	studied	study	VERB
faba-117	59	6	the	the	DET
faba-117	59	7	impact	impact	NOUN
faba-117	59	8	of	of	ADP
faba-117	59	9	credit	credit	NOUN
faba-117	59	10	risk	risk	NOUN
faba-117	59	11	management	management	NOUN
faba-117	59	12	on	on	ADP
faba-117	59	13	the	the	DET
faba-117	59	14	profitability	profitability	NOUN
faba-117	59	15	of	of	ADP
faba-117	59	16	rural	rural	ADJ
faba-117	59	17	and	and	CCONJ
faba-117	59	18	community	community	NOUN
faba-117	59	19	banks	bank	NOUN
faba-117	59	20	in	in	ADP
faba-117	59	21	ghana	ghana	PROPN
faba-117	59	22	's	's	PART
faba-117	59	23	brong	brong	PROPN
faba-117	59	24	ahafo	ahafo	PROPN
faba-117	59	25	region	region	NOUN
faba-117	59	26	by	by	ADP
faba-117	59	27	examining	examine	VERB
faba-117	59	28	the	the	DET
faba-117	59	29	financial	financial	ADJ
faba-117	59	30	statements	statement	NOUN
faba-117	59	31	of	of	ADP
faba-117	59	32	eleven	eleven	NUM
faba-117	59	33	rural	rural	ADJ
faba-117	59	34	banks	bank	NOUN
faba-117	59	35	from	from	ADP
faba-117	59	36	2006	2006	NUM
faba-117	59	37	to	to	ADP
faba-117	59	38	2010	2010	NUM
faba-117	59	39	.	.	PUNCT
faba-117	60	1	the	the	DET
faba-117	60	2	study	study	NOUN
faba-117	60	3	found	find	VERB
faba-117	60	4	nonperforming	nonperforme	VERB
faba-117	60	5	loans	loan	NOUN
faba-117	60	6	reduce	reduce	VERB
faba-117	60	7	rural	rural	ADJ
faba-117	60	8	banks	bank	NOUN
faba-117	60	9	'	'	PART
faba-117	60	10	profits	profit	NOUN
faba-117	60	11	,	,	PUNCT
faba-117	60	12	however	however	ADV
faba-117	60	13	,	,	PUNCT
faba-117	60	14	when	when	SCONJ
faba-117	60	15	nonperforming	nonperforming	ADJ
faba-117	60	16	loans	loan	NOUN
faba-117	60	17	increase	increase	VERB
faba-117	60	18	in	in	ADP
faba-117	60	19	proportion	proportion	NOUN
faba-117	60	20	to	to	ADP
faba-117	60	21	profitability	profitability	NOUN
faba-117	60	22	,	,	PUNCT
faba-117	60	23	it	it	PRON
faba-117	60	24	suggests	suggest	VERB
faba-117	60	25	that	that	SCONJ
faba-117	60	26	rural	rural	ADJ
faba-117	60	27	banks	bank	NOUN
faba-117	60	28	lack	lack	VERB
faba-117	60	29	effective	effective	ADJ
faba-117	60	30	institutional	institutional	ADJ
faba-117	60	31	measures	measure	NOUN
faba-117	60	32	to	to	PART
faba-117	60	33	deal	deal	VERB
faba-117	60	34	with	with	ADP
faba-117	60	35	credit	credit	NOUN
faba-117	60	36	risk	risk	NOUN
faba-117	60	37	management	management	NOUN
faba-117	60	38	and	and	CCONJ
faba-117	60	39	that	that	SCONJ
faba-117	60	40	banks	bank	NOUN
faba-117	60	41	pass	pass	VERB
faba-117	60	42	on	on	ADP
faba-117	60	43	the	the	DET
faba-117	60	44	cost	cost	NOUN
faba-117	60	45	of	of	ADP
faba-117	60	46	loan	loan	NOUN
faba-117	60	47	defaults	default	NOUN
faba-117	60	48	to	to	ADP
faba-117	60	49	other	other	ADJ
faba-117	60	50	customers	customer	NOUN
faba-117	60	51	in	in	ADP
faba-117	60	52	the	the	DET
faba-117	60	53	form	form	NOUN
faba-117	60	54	of	of	ADP
faba-117	60	55	higher	high	ADJ
faba-117	60	56	lending	lending	NOUN
faba-117	60	57	rates	rate	NOUN
faba-117	60	58	.	.	PUNCT
faba-117	61	1	the	the	DET
faba-117	61	2	researchers	researcher	NOUN
faba-117	61	3	found	find	VERB
faba-117	61	4	that	that	SCONJ
faba-117	61	5	all	all	PRON
faba-117	61	6	of	of	ADP
faba-117	61	7	the	the	DET
faba-117	61	8	indicators	indicator	NOUN
faba-117	61	9	are	be	AUX
faba-117	61	10	negatively	negatively	ADV
faba-117	61	11	related	relate	VERB
faba-117	61	12	to	to	ADP
faba-117	61	13	bank	bank	NOUN
faba-117	61	14	financial	financial	ADJ
faba-117	61	15	performance	performance	NOUN
faba-117	61	16	and	and	CCONJ
faba-117	61	17	indicated	indicate	VERB
faba-117	61	18	rural	rural	ADJ
faba-117	61	19	banks	bank	NOUN
faba-117	61	20	do	do	AUX
faba-117	61	21	not	not	PART
faba-117	61	22	have	have	VERB
faba-117	61	23	sound	sound	ADJ
faba-117	61	24	and	and	CCONJ
faba-117	61	25	effective	effective	ADJ
faba-117	61	26	credit	credit	NOUN
faba-117	61	27	risk	risk	NOUN
faba-117	61	28	management	management	NOUN
faba-117	61	29	.	.	PUNCT
faba-117	62	1	ariffin	ariffin	PROPN
faba-117	62	2	&	&	CCONJ
faba-117	62	3	kassim	kassim	PROPN
faba-117	62	4	,	,	PUNCT
faba-117	62	5	(	(	PUNCT
faba-117	62	6	2013	2013	NUM
faba-117	62	7	)	)	PUNCT
faba-117	62	8	analyzed	analyze	VERB
faba-117	62	9	the	the	DET
faba-117	62	10	relationship	relationship	NOUN
faba-117	62	11	between	between	ADP
faba-117	62	12	liquidity	liquidity	NOUN
faba-117	62	13	risks	risk	NOUN
faba-117	62	14	and	and	CCONJ
faba-117	62	15	disclosure	disclosure	NOUN
faba-117	62	16	as	as	ADP
faba-117	62	17	and	and	CCONJ
faba-117	62	18	financial	financial	ADJ
faba-117	62	19	performance	performance	NOUN
faba-117	62	20	based	base	VERB
faba-117	62	21	on	on	ADP
faba-117	62	22	selected	select	VERB
faba-117	62	23	islamic	islamic	ADJ
faba-117	62	24	banks	bank	NOUN
faba-117	62	25	in	in	ADP
faba-117	62	26	malaysia	malaysia	PROPN
faba-117	62	27	from	from	ADP
faba-117	62	28	2006	2006	NUM
faba-117	62	29	to	to	ADP
faba-117	62	30	2008	2008	NUM
faba-117	62	31	.	.	PUNCT
faba-117	63	1	the	the	DET
faba-117	63	2	study	study	NOUN
faba-117	63	3	found	find	VERB
faba-117	63	4	positive	positive	ADJ
faba-117	63	5	effect	effect	NOUN
faba-117	63	6	of	of	ADP
faba-117	63	7	liquidity	liquidity	NOUN
faba-117	63	8	risk	risk	NOUN
faba-117	63	9	on	on	ADP
faba-117	63	10	financial	financial	ADJ
faba-117	63	11	performance	performance	NOUN
faba-117	63	12	in	in	ADP
faba-117	63	13	malaysian	malaysian	ADJ
faba-117	63	14	islamic	islamic	ADJ
faba-117	63	15	banks	bank	NOUN
faba-117	63	16	.	.	PUNCT
faba-117	64	1	ismail	ismail	PROPN
faba-117	64	2	et	et	PROPN
faba-117	64	3	al	al	PROPN
faba-117	64	4	.	.	PROPN
faba-117	64	5	,	,	PUNCT
faba-117	64	6	(	(	PUNCT
faba-117	64	7	2013	2013	NUM
faba-117	64	8	)	)	PUNCT
faba-117	64	9	examined	examine	VERB
faba-117	64	10	the	the	DET
faba-117	64	11	effect	effect	NOUN
faba-117	64	12	of	of	ADP
faba-117	64	13	financial	financial	ADJ
faba-117	64	14	crises	crisis	NOUN
faba-117	64	15	on	on	ADP
faba-117	64	16	risk	risk	NOUN
faba-117	64	17	management	management	NOUN
faba-117	64	18	disclosure	disclosure	NOUN
faba-117	64	19	by	by	ADP
faba-117	64	20	all	all	DET
faba-117	64	21	17	17	NUM
faba-117	64	22	islamic	islamic	ADJ
faba-117	64	23	financial	financial	ADJ
faba-117	64	24	institutions	institution	NOUN
faba-117	64	25	in	in	ADP
faba-117	64	26	malaysia	malaysia	PROPN
faba-117	64	27	from	from	ADP
faba-117	64	28	2006	2006	NUM
faba-117	64	29	to	to	ADP
faba-117	64	30	2009	2009	NUM
faba-117	64	31	,	,	PUNCT
faba-117	64	32	to	to	PART
faba-117	64	33	check	check	VERB
faba-117	64	34	mandatory	mandatory	ADJ
faba-117	64	35	and	and	CCONJ
faba-117	64	36	voluntary	voluntary	ADJ
faba-117	64	37	items	item	NOUN
faba-117	64	38	developed	develop	VERB
faba-117	64	39	to	to	PART
faba-117	64	40	measure	measure	VERB
faba-117	64	41	the	the	DET
faba-117	64	42	level	level	NOUN
faba-117	64	43	of	of	ADP
faba-117	64	44	risk	risk	NOUN
faba-117	64	45	disclosure	disclosure	NOUN
faba-117	64	46	.	.	PUNCT
faba-117	65	1	analysis	analysis	NOUN
faba-117	65	2	for	for	ADP
faba-117	65	3	a	a	DET
faba-117	65	4	four	four	NUM
faba-117	65	5	-	-	PUNCT
faba-117	65	6	year	year	NOUN
faba-117	65	7	period	period	NOUN
faba-117	65	8	revealed	reveal	VERB
faba-117	65	9	that	that	SCONJ
faba-117	65	10	the	the	DET
faba-117	65	11	risk	risk	NOUN
faba-117	65	12	disclosure	disclosure	NOUN
faba-117	65	13	has	have	AUX
faba-117	65	14	improved	improve	VERB
faba-117	65	15	before	before	ADV
faba-117	65	16	and	and	CCONJ
faba-117	65	17	after	after	ADP
faba-117	65	18	the	the	DET
faba-117	65	19	crisis	crisis	NOUN
faba-117	65	20	indicating	indicate	VERB
faba-117	65	21	that	that	SCONJ
faba-117	65	22	islamic	islamic	ADJ
faba-117	65	23	financial	financial	ADJ
faba-117	65	24	institutions	institution	NOUN
faba-117	65	25	have	have	AUX
faba-117	65	26	taken	take	VERB
faba-117	65	27	the	the	DET
faba-117	65	28	necessary	necessary	ADJ
faba-117	65	29	steps	step	NOUN
faba-117	65	30	to	to	PART
faba-117	65	31	improve	improve	VERB
faba-117	65	32	their	their	PRON
faba-117	65	33	disclosure	disclosure	NOUN
faba-117	65	34	.	.	PUNCT
faba-117	66	1	shamsuddin	shamsuddin	VERB
faba-117	66	2	(	(	PUNCT
faba-117	66	3	2018	2018	NUM
faba-117	66	4	)	)	PUNCT
faba-117	66	5	examined	examine	VERB
faba-117	66	6	the	the	DET
faba-117	66	7	relationship	relationship	NOUN
faba-117	66	8	between	between	ADP
faba-117	66	9	risk	risk	NOUN
faba-117	66	10	management	management	NOUN
faba-117	66	11	disclosure	disclosure	NOUN
faba-117	66	12	and	and	CCONJ
faba-117	66	13	company	company	NOUN
faba-117	66	14	characteristics	characteristic	NOUN
faba-117	66	15	in	in	ADP
faba-117	66	16	malaysian	malaysian	ADJ
faba-117	66	17	public	public	ADJ
faba-117	66	18	listed	list	VERB
faba-117	66	19	companies	company	NOUN
faba-117	66	20	.	.	PUNCT
faba-117	67	1	the	the	DET
faba-117	67	2	study	study	NOUN
faba-117	67	3	found	find	VERB
faba-117	67	4	the	the	DET
faba-117	67	5	size	size	NOUN
faba-117	67	6	of	of	ADP
faba-117	67	7	the	the	DET
faba-117	67	8	company	company	NOUN
faba-117	67	9	and	and	CCONJ
faba-117	67	10	leverage	leverage	NOUN
faba-117	67	11	have	have	VERB
faba-117	67	12	significant	significant	ADJ
faba-117	67	13	relationships	relationship	NOUN
faba-117	67	14	with	with	ADP
faba-117	67	15	risk	risk	NOUN
faba-117	67	16	management	management	NOUN
faba-117	67	17	disclosure	disclosure	NOUN
faba-117	67	18	.	.	PUNCT
faba-117	68	1	ogboi	ogboi	PROPN
faba-117	68	2	&	&	CCONJ
faba-117	68	3	okaro	okaro	PROPN
faba-117	68	4	(	(	PUNCT
faba-117	68	5	2013	2013	NUM
faba-117	68	6	)	)	PUNCT
faba-117	68	7	and	and	CCONJ
faba-117	68	8	mwangi	mwangi	PROPN
faba-117	68	9	(	(	PUNCT
faba-117	68	10	2012	2012	NUM
faba-117	68	11	)	)	PUNCT
faba-117	68	12	examined	examine	VERB
faba-117	68	13	the	the	DET
faba-117	68	14	impact	impact	NOUN
faba-117	68	15	of	of	ADP
faba-117	68	16	credit	credit	NOUN
faba-117	68	17	risk	risk	NOUN
faba-117	68	18	management	management	NOUN
faba-117	68	19	and	and	CCONJ
faba-117	68	20	capital	capital	NOUN
faba-117	68	21	adequacy	adequacy	NOUN
faba-117	68	22	on	on	ADP
faba-117	68	23	the	the	DET
faba-117	68	24	financial	financial	ADJ
faba-117	68	25	performance	performance	NOUN
faba-117	68	26	of	of	ADP
faba-117	68	27	banks	bank	NOUN
faba-117	68	28	in	in	ADP
faba-117	68	29	nigeria	nigeria	PROPN
faba-117	68	30	to	to	PART
faba-117	68	31	obtain	obtain	VERB
faba-117	68	32	more	more	ADV
faba-117	68	33	empirical	empirical	ADJ
faba-117	68	34	data	datum	NOUN
faba-117	68	35	on	on	ADP
faba-117	68	36	how	how	SCONJ
faba-117	68	37	credit	credit	NOUN
faba-117	68	38	risk	risk	NOUN
faba-117	68	39	management	management	NOUN
faba-117	68	40	practices	practice	NOUN
faba-117	68	41	and	and	CCONJ
faba-117	68	42	capital	capital	NOUN
faba-117	68	43	requirements	requirement	NOUN
faba-117	68	44	affect	affect	VERB
faba-117	68	45	bank	bank	NOUN
faba-117	68	46	profitability	profitability	NOUN
faba-117	68	47	in	in	ADP
faba-117	68	48	nigeria	nigeria	PROPN
faba-117	68	49	.	.	PUNCT
faba-117	69	1	the	the	DET
faba-117	69	2	study	study	NOUN
faba-117	69	3	used	use	VERB
faba-117	69	4	six	six	NUM
faba-117	69	5	banks	bank	NOUN
faba-117	69	6	with	with	ADP
faba-117	69	7	complete	complete	ADJ
faba-117	69	8	data	datum	NOUN
faba-117	69	9	for	for	ADP
faba-117	69	10	the	the	DET
faba-117	69	11	period	period	NOUN
faba-117	69	12	2005	2005	NUM
faba-117	69	13	-	-	SYM
faba-117	69	14	2009	2009	NUM
faba-117	69	15	while	while	SCONJ
faba-117	69	16	mwangi	mwangi	PROPN
faba-117	69	17	,	,	PUNCT
faba-117	69	18	(	(	PUNCT
faba-117	69	19	2012	2012	NUM
faba-117	69	20	)	)	PUNCT
faba-117	69	21	looked	look	VERB
faba-117	69	22	at	at	ADP
faba-117	69	23	the	the	DET
faba-117	69	24	data	datum	NOUN
faba-117	69	25	for	for	ADP
faba-117	69	26	a	a	DET
faba-117	69	27	period	period	NOUN
faba-117	69	28	of	of	ADP
faba-117	69	29	four	four	NUM
faba-117	69	30	years	year	NOUN
faba-117	69	31	for	for	ADP
faba-117	69	32	26	26	NUM
faba-117	69	33	banks	bank	NOUN
faba-117	69	34	from	from	ADP
faba-117	69	35	2008	2008	NUM
faba-117	69	36	to	to	ADP
faba-117	69	37	2011	2011	NUM
faba-117	69	38	.	.	PUNCT
faba-117	70	1	ogboi	ogboi	PROPN
faba-117	70	2	&	&	CCONJ
faba-117	70	3	okaro	okaro	PROPN
faba-117	70	4	,	,	PUNCT
faba-117	70	5	(	(	PUNCT
faba-117	70	6	2013	2013	NUM
faba-117	70	7	)	)	PUNCT
faba-117	70	8	demonstrated	demonstrate	VERB
faba-117	70	9	effective	effective	ADJ
faba-117	70	10	credit	credit	NOUN
faba-117	70	11	risk	risk	NOUN
faba-117	70	12	management	management	NOUN
faba-117	70	13	and	and	CCONJ
faba-117	70	14	adequate	adequate	ADJ
faba-117	70	15	capitalization	capitalization	NOUN
faba-117	70	16	have	have	VERB
faba-117	70	17	a	a	DET
faba-117	70	18	favorable	favorable	ADJ
faba-117	70	19	impact	impact	NOUN
faba-117	70	20	on	on	ADP
faba-117	70	21	banks	bank	NOUN
faba-117	70	22	'	'	PART
faba-117	70	23	financial	financial	ADJ
faba-117	70	24	performance	performance	NOUN
faba-117	70	25	except	except	SCONJ
faba-117	70	26	for	for	ADP
faba-117	70	27	loans	loan	NOUN
faba-117	70	28	which	which	PRON
faba-117	70	29	had	have	VERB
faba-117	70	30	a	a	DET
faba-117	70	31	negative	negative	ADJ
faba-117	70	32	impact	impact	NOUN
faba-117	70	33	on	on	ADP
faba-117	70	34	banks	bank	NOUN
faba-117	70	35	'	'	PART
faba-117	70	36	profitability	profitability	NOUN
faba-117	70	37	.	.	PUNCT
faba-117	71	1	however	however	ADV
faba-117	71	2	,	,	PUNCT
faba-117	71	3	mwangi	mwangi	PROPN
faba-117	71	4	,	,	PUNCT
faba-117	71	5	(	(	PUNCT
faba-117	71	6	2012	2012	NUM
faba-117	71	7	)	)	PUNCT
faba-117	71	8	failed	fail	VERB
faba-117	71	9	to	to	PART
faba-117	71	10	demonstrate	demonstrate	VERB
faba-117	71	11	a	a	DET
faba-117	71	12	clear	clear	ADJ
faba-117	71	13	relationship	relationship	NOUN
faba-117	71	14	between	between	ADP
faba-117	71	15	credit	credit	NOUN
faba-117	71	16	risk	risk	NOUN
faba-117	71	17	management	management	NOUN
faba-117	71	18	and	and	CCONJ
faba-117	71	19	financial	financial	ADJ
faba-117	71	20	performance	performance	NOUN
faba-117	71	21	.	.	PUNCT
faba-117	72	1	in	in	ADP
faba-117	72	2	addition	addition	NOUN
faba-117	72	3	,	,	PUNCT
faba-117	72	4	bayyoud	bayyoud	PROPN
faba-117	72	5	&	&	CCONJ
faba-117	72	6	sayyad	sayyad	PROPN
faba-117	72	7	,	,	PUNCT
faba-117	72	8	(	(	PUNCT
faba-117	72	9	2015	2015	NUM
faba-117	72	10	)	)	PUNCT
faba-117	72	11	extracted	extract	VERB
faba-117	72	12	data	datum	NOUN
faba-117	72	13	from	from	ADP
faba-117	72	14	banks	bank	NOUN
faba-117	72	15	published	publish	VERB
faba-117	72	16	financial	financial	ADJ
faba-117	72	17	statements	statement	NOUN
faba-117	72	18	for	for	ADP
faba-117	72	19	a	a	DET
faba-117	72	20	period	period	NOUN
faba-117	72	21	of	of	ADP
faba-117	72	22	5	5	NUM
faba-117	72	23	years	year	NOUN
faba-117	72	24	from	from	ADP
faba-117	72	25	2010	2010	NUM
faba-117	72	26	to	to	ADP
faba-117	72	27	2014	2014	NUM
faba-117	72	28	and	and	CCONJ
faba-117	72	29	found	find	VERB
faba-117	72	30	credit	credit	NOUN
faba-117	72	31	risk	risk	NOUN
faba-117	72	32	has	have	VERB
faba-117	72	33	no	no	DET
faba-117	72	34	effect	effect	NOUN
faba-117	72	35	on	on	ADP
faba-117	72	36	the	the	DET
faba-117	72	37	profitability	profitability	NOUN
faba-117	72	38	of	of	ADP
faba-117	72	39	palestinian	palestinian	ADJ
faba-117	72	40	commercial	commercial	ADJ
faba-117	72	41	and	and	CCONJ
faba-117	72	42	investment	investment	NOUN
faba-117	72	43	banks	bank	NOUN
faba-117	72	44	.	.	PUNCT
faba-117	73	1	stanley	stanley	PROPN
faba-117	73	2	isanzu	isanzu	PROPN
faba-117	73	3	(	(	PUNCT
faba-117	73	4	2017	2017	NUM
faba-117	73	5	)	)	PUNCT
faba-117	73	6	examined	examine	VERB
faba-117	73	7	the	the	DET
faba-117	73	8	impact	impact	NOUN
faba-117	73	9	of	of	ADP
faba-117	73	10	credit	credit	NOUN
faba-117	73	11	risk	risk	NOUN
faba-117	73	12	on	on	ADP
faba-117	73	13	the	the	DET
faba-117	73	14	financial	financial	ADJ
faba-117	73	15	performance	performance	NOUN
faba-117	73	16	of	of	ADP
faba-117	73	17	chinese	chinese	ADJ
faba-117	73	18	banks	bank	NOUN
faba-117	73	19	using	use	VERB
faba-117	73	20	data	datum	NOUN
faba-117	73	21	collected	collect	VERB
faba-117	73	22	from	from	ADP
faba-117	73	23	the	the	DET
faba-117	73	24	country	country	NOUN
faba-117	73	25	's	's	PART
faba-117	73	26	five	five	NUM
faba-117	73	27	largest	large	ADJ
faba-117	73	28	commercial	commercial	ADJ
faba-117	73	29	banks	bank	NOUN
faba-117	73	30	over	over	ADP
faba-117	73	31	a	a	DET
faba-117	73	32	seven	seven	NUM
faba-117	73	33	-	-	PUNCT
faba-117	73	34	year	year	NOUN
faba-117	73	35	period	period	NOUN
faba-117	73	36	,	,	PUNCT
faba-117	73	37	from	from	ADP
faba-117	73	38	2008	2008	NUM
faba-117	73	39	to	to	ADP
faba-117	73	40	2014	2014	NUM
faba-117	73	41	.	.	PUNCT
faba-117	74	1	the	the	DET
faba-117	74	2	study	study	NOUN
faba-117	74	3	found	find	VERB
faba-117	74	4	non	non	ADJ
faba-117	74	5	-	-	ADJ
faba-117	74	6	performing	performing	ADJ
faba-117	74	7	loans	loan	NOUN
faba-117	74	8	and	and	CCONJ
faba-117	74	9	capital	capital	NOUN
faba-117	74	10	adequacy	adequacy	NOUN
faba-117	74	11	as	as	SCONJ
faba-117	74	12	credit	credit	NOUN
faba-117	74	13	risk	risk	NOUN
faba-117	74	14	indicators	indicator	NOUN
faba-117	74	15	have	have	VERB
faba-117	74	16	a	a	DET
faba-117	74	17	significant	significant	ADJ
faba-117	74	18	impact	impact	NOUN
faba-117	74	19	on	on	ADP
faba-117	74	20	financial	financial	ADJ
faba-117	74	21	performance	performance	NOUN
faba-117	74	22	.	.	PUNCT
faba-117	75	1	based	base	VERB
faba-117	75	2	on	on	ADP
faba-117	75	3	annual	annual	ADJ
faba-117	75	4	reports	report	NOUN
faba-117	75	5	for	for	ADP
faba-117	75	6	a	a	DET
faba-117	75	7	7	7	NUM
faba-117	75	8	-	-	PUNCT
faba-117	75	9	year	year	NOUN
faba-117	75	10	period	period	NOUN
faba-117	75	11	(	(	PUNCT
faba-117	75	12	2008	2008	NUM
faba-117	75	13	-	-	SYM
faba-117	75	14	2015	2015	NUM
faba-117	75	15	)	)	PUNCT
faba-117	75	16	provided	provide	VERB
faba-117	75	17	by	by	ADP
faba-117	75	18	the	the	DET
faba-117	75	19	albanian	albanian	PROPN
faba-117	75	20	banking	banking	PROPN
faba-117	75	21	association	association	PROPN
faba-117	75	22	,	,	PUNCT
faba-117	75	23	hallunovi	hallunovi	PROPN
faba-117	75	24	&	&	CCONJ
faba-117	75	25	berdo	berdo	PROPN
faba-117	75	26	(	(	PUNCT
faba-117	75	27	2018	2018	NUM
faba-117	75	28	)	)	PUNCT
faba-117	75	29	determined	determine	VERB
faba-117	75	30	whether	whether	SCONJ
faba-117	75	31	credit	credit	NOUN
faba-117	75	32	risk	risk	NOUN
faba-117	75	33	management	management	NOUN
faba-117	75	34	affects	affect	VERB
faba-117	75	35	the	the	DET
faba-117	75	36	profitability	profitability	NOUN
faba-117	75	37	.	.	PUNCT
faba-117	76	1	the	the	DET
faba-117	76	2	study	study	NOUN
faba-117	76	3	found	find	VERB
faba-117	76	4	credit	credit	NOUN
faba-117	76	5	risk	risk	NOUN
faba-117	76	6	is	be	AUX
faba-117	76	7	still	still	ADV
faba-117	76	8	the	the	DET
faba-117	76	9	biggest	big	ADJ
faba-117	76	10	risk	risk	NOUN
faba-117	76	11	for	for	ADP
faba-117	76	12	commercial	commercial	ADJ
faba-117	76	13	banks	bank	NOUN
faba-117	76	14	,	,	PUNCT
faba-117	76	15	so	so	ADV
faba-117	76	16	proper	proper	ADJ
faba-117	76	17	valuation	valuation	NOUN
faba-117	76	18	and	and	CCONJ
faba-117	76	19	credit	credit	NOUN
faba-117	76	20	risk	risk	NOUN
faba-117	76	21	management	management	NOUN
faba-117	76	22	are	be	AUX
faba-117	76	23	crucial	crucial	ADJ
faba-117	76	24	.	.	PUNCT
faba-117	77	1	akhanolu	akhanolu	PROPN
faba-117	77	2	et	et	PROPN
faba-117	77	3	al	al	PROPN
faba-117	77	4	.	.	PROPN
faba-117	77	5	(	(	PUNCT
faba-117	77	6	2020	2020	NUM
faba-117	77	7	)	)	PUNCT
faba-117	77	8	determined	determine	VERB
faba-117	77	9	the	the	DET
faba-117	77	10	primary	primary	ADJ
faba-117	77	11	influences	influence	NOUN
faba-117	77	12	on	on	ADP
faba-117	77	13	bank	bank	NOUN
faba-117	77	14	performance	performance	NOUN
faba-117	77	15	in	in	ADP
faba-117	77	16	nigeria	nigeria	PROPN
faba-117	77	17	,	,	PUNCT
faba-117	77	18	credit	credit	NOUN
faba-117	77	19	management	management	NOUN
faba-117	77	20	and	and	CCONJ
faba-117	77	21	macroeconomic	macroeconomic	ADJ
faba-117	77	22	variables	variable	NOUN
faba-117	77	23	based	base	VERB
faba-117	77	24	on	on	ADP
faba-117	77	25	available	available	ADJ
faba-117	77	26	statistics	statistic	NOUN
faba-117	77	27	due	due	ADP
faba-117	77	28	to	to	ADP
faba-117	77	29	the	the	DET
faba-117	77	30	extremely	extremely	ADV
faba-117	77	31	high	high	ADJ
faba-117	77	32	level	level	NOUN
faba-117	77	33	of	of	ADP
faba-117	77	34	bad	bad	ADJ
faba-117	77	35	debts	debt	NOUN
faba-117	77	36	in	in	ADP
faba-117	77	37	deposit	deposit	NOUN
faba-117	77	38	-	-	PUNCT
faba-117	77	39	taking	take	VERB
faba-117	77	40	institutions	institution	NOUN
faba-117	77	41	that	that	PRON
faba-117	77	42	adversely	adversely	ADV
faba-117	77	43	affect	affect	VERB
faba-117	77	44	performance	performance	NOUN
faba-117	77	45	.	.	PUNCT
faba-117	78	1	the	the	DET
faba-117	78	2	sample	sample	NOUN
faba-117	78	3	of	of	ADP
faba-117	78	4	this	this	DET
faba-117	78	5	study	study	NOUN
faba-117	78	6	is	be	AUX
faba-117	78	7	from	from	ADP
faba-117	78	8	nigeria	nigeria	PROPN
faba-117	78	9	over	over	ADP
faba-117	78	10	a	a	DET
faba-117	78	11	period	period	NOUN
faba-117	78	12	of	of	ADP
faba-117	78	13	11	11	NUM
faba-117	78	14	years	year	NOUN
faba-117	78	15	,	,	PUNCT
faba-117	78	16	from	from	ADP
faba-117	78	17	2000	2000	NUM
faba-117	78	18	until	until	ADP
faba-117	78	19	2010	2010	NUM
faba-117	78	20	.	.	PUNCT
faba-117	79	1	five	five	NUM
faba-117	79	2	banks	bank	NOUN
faba-117	79	3	were	be	AUX
faba-117	79	4	selected	select	VERB
faba-117	79	5	for	for	ADP
faba-117	79	6	11	11	NUM
faba-117	79	7	years	year	NOUN
faba-117	79	8	at	at	ADP
faba-117	79	9	a	a	DET
faba-117	79	10	cross	cross	ADJ
faba-117	79	11	-	-	ADJ
faba-117	79	12	sectional	sectional	ADJ
faba-117	79	13	level	level	NOUN
faba-117	79	14	.	.	PUNCT
faba-117	80	1	the	the	DET
faba-117	80	2	authors	author	NOUN
faba-117	80	3	found	find	VERB
faba-117	80	4	deposit	deposit	NOUN
faba-117	80	5	finance	finance	NOUN
faba-117	80	6	,	,	PUNCT
faba-117	80	7	accounting	accounting	NOUN
faba-117	80	8	and	and	CCONJ
faba-117	80	9	business	business	NOUN
faba-117	80	10	analysis	analysis	NOUN
faba-117	80	11	4	4	NUM
faba-117	80	12	(	(	PUNCT
faba-117	80	13	1	1	NUM
faba-117	80	14	)	)	PUNCT
faba-117	80	15	2022	2022	NUM
faba-117	80	16	70	70	NUM
faba-117	80	17	money	money	NOUN
faba-117	80	18	banks	bank	NOUN
faba-117	80	19	with	with	ADP
faba-117	80	20	a	a	DET
faba-117	80	21	higher	high	ADJ
faba-117	80	22	proportion	proportion	NOUN
faba-117	80	23	of	of	ADP
faba-117	80	24	adequate	adequate	ADJ
faba-117	80	25	capital	capital	NOUN
faba-117	80	26	tend	tend	VERB
faba-117	80	27	to	to	PART
faba-117	80	28	lend	lend	VERB
faba-117	80	29	more	more	ADJ
faba-117	80	30	and	and	CCONJ
faba-117	80	31	absorb	absorb	VERB
faba-117	80	32	loan	loan	NOUN
faba-117	80	33	losses	loss	NOUN
faba-117	80	34	when	when	SCONJ
faba-117	80	35	they	they	PRON
faba-117	80	36	occur	occur	VERB
faba-117	80	37	,	,	PUNCT
faba-117	80	38	resulting	result	VERB
faba-117	80	39	in	in	ADP
faba-117	80	40	better	well	ADJ
faba-117	80	41	financial	financial	ADJ
faba-117	80	42	products	product	NOUN
faba-117	80	43	for	for	ADP
faba-117	80	44	asset	asset	NOUN
faba-117	80	45	.	.	PUNCT
faba-117	81	1	dias	dias	PROPN
faba-117	81	2	et	et	PROPN
faba-117	81	3	al	al	PROPN
faba-117	81	4	.	.	PROPN
faba-117	82	1	(	(	PUNCT
faba-117	82	2	2020	2020	NUM
faba-117	82	3	)	)	PUNCT
faba-117	82	4	examined	examine	VERB
faba-117	82	5	how	how	SCONJ
faba-117	82	6	an	an	DET
faba-117	82	7	automotive	automotive	ADJ
faba-117	82	8	manufacturer	manufacturer	NOUN
faba-117	82	9	identifies	identify	VERB
faba-117	82	10	and	and	CCONJ
faba-117	82	11	manages	manage	VERB
faba-117	82	12	risk	risk	NOUN
faba-117	82	13	factors	factor	NOUN
faba-117	82	14	in	in	ADP
faba-117	82	15	its	its	PRON
faba-117	82	16	supply	supply	NOUN
faba-117	82	17	chain	chain	NOUN
faba-117	82	18	by	by	ADP
faba-117	82	19	conducting	conduct	VERB
faba-117	82	20	structured	structured	ADJ
faba-117	82	21	interviews	interview	NOUN
faba-117	82	22	.	.	PUNCT
faba-117	83	1	the	the	DET
faba-117	83	2	analytical	analytical	ADJ
faba-117	83	3	hierarchy	hierarchy	NOUN
faba-117	83	4	process	process	NOUN
faba-117	83	5	was	be	AUX
faba-117	83	6	applied	apply	VERB
faba-117	83	7	to	to	PART
faba-117	83	8	rank	rank	VERB
faba-117	83	9	the	the	DET
faba-117	83	10	risk	risk	NOUN
faba-117	83	11	factors	factor	NOUN
faba-117	83	12	,	,	PUNCT
faba-117	83	13	resulting	result	VERB
faba-117	83	14	in	in	ADP
faba-117	83	15	a	a	DET
faba-117	83	16	risk	risk	NOUN
faba-117	83	17	matrix	matrix	NOUN
faba-117	83	18	that	that	PRON
faba-117	83	19	can	can	AUX
faba-117	83	20	be	be	AUX
faba-117	83	21	used	use	VERB
faba-117	83	22	as	as	ADP
faba-117	83	23	a	a	DET
faba-117	83	24	decisionmaking	decisionmake	VERB
faba-117	83	25	tool	tool	NOUN
faba-117	83	26	for	for	ADP
faba-117	83	27	the	the	DET
faba-117	83	28	company	company	NOUN
faba-117	83	29	under	under	ADP
faba-117	83	30	study	study	NOUN
faba-117	83	31	.	.	PUNCT
faba-117	84	1	the	the	DET
faba-117	84	2	focus	focus	NOUN
faba-117	84	3	was	be	AUX
faba-117	84	4	on	on	ADP
faba-117	84	5	companies	company	NOUN
faba-117	84	6	in	in	ADP
faba-117	84	7	the	the	DET
faba-117	84	8	automotive	automotive	ADJ
faba-117	84	9	industry	industry	NOUN
faba-117	84	10	in	in	ADP
faba-117	84	11	japan	japan	PROPN
faba-117	84	12	during	during	ADP
faba-117	84	13	the	the	DET
faba-117	84	14	period	period	NOUN
faba-117	84	15	from	from	ADP
faba-117	84	16	january	january	PROPN
faba-117	84	17	2006	2006	NUM
faba-117	84	18	to	to	ADP
faba-117	84	19	december	december	PROPN
faba-117	84	20	2012	2012	NUM
faba-117	84	21	.	.	PUNCT
faba-117	85	1	the	the	DET
faba-117	85	2	authors	author	NOUN
faba-117	85	3	found	find	VERB
faba-117	85	4	considering	consider	VERB
faba-117	85	5	the	the	DET
faba-117	85	6	attributes	attribute	NOUN
faba-117	85	7	of	of	ADP
faba-117	85	8	a	a	DET
faba-117	85	9	risk	risk	NOUN
faba-117	85	10	(	(	PUNCT
faba-117	85	11	frequency	frequency	NOUN
faba-117	85	12	and	and	CCONJ
faba-117	85	13	severity	severity	NOUN
faba-117	85	14	)	)	PUNCT
faba-117	85	15	,	,	PUNCT
faba-117	85	16	it	it	PRON
faba-117	85	17	is	be	AUX
faba-117	85	18	possible	possible	ADJ
faba-117	85	19	to	to	PART
faba-117	85	20	establish	establish	VERB
faba-117	85	21	a	a	DET
faba-117	85	22	workflow	workflow	NOUN
faba-117	85	23	in	in	ADP
faba-117	85	24	companies	company	NOUN
faba-117	85	25	to	to	PART
faba-117	85	26	analyze	analyze	VERB
faba-117	85	27	and	and	CCONJ
faba-117	85	28	measure	measure	VERB
faba-117	85	29	risks	risk	NOUN
faba-117	85	30	.	.	PUNCT
faba-117	86	1	ahmed	ahmed	PROPN
faba-117	86	2	&	&	CCONJ
faba-117	86	3	huma	huma	PROPN
faba-117	86	4	(	(	PUNCT
faba-117	86	5	2021	2021	NUM
faba-117	86	6	)	)	PUNCT
faba-117	86	7	examined	examine	VERB
faba-117	86	8	the	the	DET
faba-117	86	9	actual	actual	ADJ
faba-117	86	10	evidence	evidence	NOUN
faba-117	86	11	of	of	ADP
faba-117	86	12	the	the	DET
faba-117	86	13	effectiveness	effectiveness	NOUN
faba-117	86	14	of	of	ADP
faba-117	86	15	lean	lean	ADJ
faba-117	86	16	and	and	CCONJ
faba-117	86	17	agile	agile	ADJ
faba-117	86	18	supply	supply	NOUN
faba-117	86	19	chain	chain	NOUN
faba-117	86	20	strategies	strategy	NOUN
faba-117	86	21	on	on	ADP
faba-117	86	22	risk	risk	NOUN
faba-117	86	23	management	management	NOUN
faba-117	86	24	in	in	ADP
faba-117	86	25	terms	term	NOUN
faba-117	86	26	of	of	ADP
faba-117	86	27	creating	create	VERB
faba-117	86	28	a	a	DET
faba-117	86	29	strong	strong	ADJ
faba-117	86	30	and	and	CCONJ
faba-117	86	31	resilient	resilient	ADJ
faba-117	86	32	supply	supply	NOUN
faba-117	86	33	chain	chain	NOUN
faba-117	86	34	.	.	PUNCT
faba-117	87	1	data	datum	NOUN
faba-117	87	2	were	be	AUX
faba-117	87	3	collected	collect	VERB
faba-117	87	4	from	from	ADP
faba-117	87	5	140	140	NUM
faba-117	87	6	supply	supply	NOUN
faba-117	87	7	chain	chain	NOUN
faba-117	87	8	professionals	professional	NOUN
faba-117	87	9	in	in	ADP
faba-117	87	10	the	the	DET
faba-117	87	11	manufacturing	manufacturing	NOUN
faba-117	87	12	industry	industry	NOUN
faba-117	87	13	to	to	PART
faba-117	87	14	test	test	VERB
faba-117	87	15	the	the	DET
faba-117	87	16	hypotheses	hypothesis	NOUN
faba-117	87	17	using	use	VERB
faba-117	87	18	structural	structural	ADJ
faba-117	87	19	equation	equation	NOUN
faba-117	87	20	modelling	modelling	NOUN
faba-117	87	21	.	.	PUNCT
faba-117	88	1	the	the	DET
faba-117	88	2	authors	author	NOUN
faba-117	88	3	found	find	VERB
faba-117	88	4	market	market	NOUN
faba-117	88	5	orientation	orientation	NOUN
faba-117	88	6	as	as	SCONJ
faba-117	88	7	an	an	DET
faba-117	88	8	external	external	ADJ
faba-117	88	9	force	force	NOUN
faba-117	88	10	has	have	VERB
faba-117	88	11	a	a	DET
faba-117	88	12	greater	great	ADJ
faba-117	88	13	impact	impact	NOUN
faba-117	88	14	on	on	ADP
faba-117	88	15	agile	agile	ADJ
faba-117	88	16	strategy	strategy	NOUN
faba-117	88	17	than	than	ADP
faba-117	88	18	lean	lean	ADJ
faba-117	88	19	strategy	strategy	NOUN
faba-117	88	20	,	,	PUNCT
faba-117	88	21	but	but	CCONJ
faba-117	88	22	that	that	SCONJ
faba-117	88	23	quality	quality	NOUN
faba-117	88	24	management	management	NOUN
faba-117	88	25	system	system	NOUN
faba-117	88	26	as	as	ADP
faba-117	88	27	an	an	DET
faba-117	88	28	internal	internal	ADJ
faba-117	88	29	force	force	NOUN
faba-117	88	30	is	be	AUX
faba-117	88	31	strongly	strongly	ADV
faba-117	88	32	associated	associate	VERB
faba-117	88	33	with	with	ADP
faba-117	88	34	the	the	DET
faba-117	88	35	creation	creation	NOUN
faba-117	88	36	of	of	ADP
faba-117	88	37	lean	lean	ADJ
faba-117	88	38	supply	supply	NOUN
faba-117	88	39	chain	chain	NOUN
faba-117	88	40	strategies	strategy	NOUN
faba-117	88	41	.	.	PUNCT
faba-117	89	1	in	in	ADP
faba-117	89	2	the	the	DET
faba-117	89	3	study	study	NOUN
faba-117	89	4	conducted	conduct	VERB
faba-117	89	5	by	by	ADP
faba-117	89	6	journal	journal	PROPN
faba-117	89	7	&	&	CCONJ
faba-117	89	8	ibrahim	ibrahim	PROPN
faba-117	89	9	(	(	PUNCT
faba-117	89	10	2021	2021	NUM
faba-117	89	11	)	)	PUNCT
faba-117	89	12	,	,	PUNCT
faba-117	89	13	84	84	NUM
faba-117	89	14	egyptian	egyptian	ADJ
faba-117	89	15	companies	company	NOUN
faba-117	89	16	on	on	ADP
faba-117	89	17	the	the	DET
faba-117	89	18	egyptian	egyptian	ADJ
faba-117	89	19	stock	stock	PROPN
faba-117	89	20	exchange	exchange	PROPN
faba-117	89	21	are	be	AUX
faba-117	89	22	examined	examine	VERB
faba-117	89	23	to	to	PART
faba-117	89	24	determine	determine	VERB
faba-117	89	25	how	how	SCONJ
faba-117	89	26	risk	risk	NOUN
faba-117	89	27	disclosure	disclosure	NOUN
faba-117	89	28	affects	affect	VERB
faba-117	89	29	investment	investment	NOUN
faba-117	89	30	efficiency	efficiency	NOUN
faba-117	89	31	.	.	PUNCT
faba-117	90	1	the	the	DET
faba-117	90	2	authors	author	NOUN
faba-117	90	3	found	find	VERB
faba-117	90	4	risk	risk	NOUN
faba-117	90	5	disclosure	disclosure	NOUN
faba-117	90	6	can	can	AUX
faba-117	90	7	improve	improve	VERB
faba-117	90	8	investment	investment	NOUN
faba-117	90	9	efficiency	efficiency	NOUN
faba-117	90	10	mainly	mainly	ADV
faba-117	90	11	by	by	ADP
faba-117	90	12	reducing	reduce	VERB
faba-117	90	13	unproductive	unproductive	ADJ
faba-117	90	14	investment	investment	NOUN
faba-117	90	15	behavior	behavior	NOUN
faba-117	90	16	.	.	PUNCT
faba-117	91	1	kuo	kuo	PROPN
faba-117	91	2	et	et	PROPN
faba-117	91	3	al	al	PROPN
faba-117	91	4	.	.	PROPN
faba-117	91	5	,	,	PUNCT
faba-117	91	6	(	(	PUNCT
faba-117	91	7	2021	2021	NUM
faba-117	91	8	)	)	PUNCT
faba-117	91	9	examined	examine	VERB
faba-117	91	10	the	the	DET
faba-117	91	11	relationship	relationship	NOUN
faba-117	91	12	between	between	ADP
faba-117	91	13	risk	risk	NOUN
faba-117	91	14	management	management	NOUN
faba-117	91	15	and	and	CCONJ
faba-117	91	16	corporate	corporate	ADJ
faba-117	91	17	social	social	ADJ
faba-117	91	18	responsibility	responsibility	NOUN
faba-117	91	19	(	(	PUNCT
faba-117	91	20	csr	csr	NOUN
faba-117	91	21	)	)	PUNCT
faba-117	91	22	and	and	CCONJ
faba-117	91	23	how	how	SCONJ
faba-117	91	24	this	this	DET
faba-117	91	25	relationship	relationship	NOUN
faba-117	91	26	is	be	AUX
faba-117	91	27	affected	affect	VERB
faba-117	91	28	by	by	ADP
faba-117	91	29	managerial	managerial	ADJ
faba-117	91	30	confidence	confidence	NOUN
faba-117	91	31	and	and	CCONJ
faba-117	91	32	real	real	ADJ
faba-117	91	33	activities	activity	NOUN
faba-117	91	34	earnings	earning	NOUN
faba-117	91	35	management	management	NOUN
faba-117	91	36	.	.	PUNCT
faba-117	92	1	the	the	DET
faba-117	92	2	findings	finding	NOUN
faba-117	92	3	show	show	VERB
faba-117	92	4	that	that	SCONJ
faba-117	92	5	companies	company	NOUN
faba-117	92	6	with	with	ADP
faba-117	92	7	more	more	ADV
faba-117	92	8	effective	effective	ADJ
faba-117	92	9	risk	risk	NOUN
faba-117	92	10	management	management	NOUN
faba-117	92	11	are	be	AUX
faba-117	92	12	more	more	ADV
faba-117	92	13	willing	willing	ADJ
faba-117	92	14	to	to	PART
faba-117	92	15	engage	engage	VERB
faba-117	92	16	in	in	ADP
faba-117	92	17	csr	csr	NOUN
faba-117	92	18	behaviors	behavior	NOUN
faba-117	92	19	.	.	PUNCT
faba-117	93	1	the	the	DET
faba-117	93	2	study	study	NOUN
faba-117	93	3	also	also	ADV
faba-117	93	4	found	find	VERB
faba-117	93	5	when	when	SCONJ
faba-117	93	6	companies	company	NOUN
faba-117	93	7	with	with	ADP
faba-117	93	8	more	more	ADV
faba-117	93	9	confident	confident	ADJ
faba-117	93	10	ceos	ceos	NOUN
faba-117	93	11	who	who	PRON
faba-117	93	12	engage	engage	VERB
faba-117	93	13	in	in	ADP
faba-117	93	14	real	real	ADJ
faba-117	93	15	activities	activity	NOUN
faba-117	93	16	manipulation	manipulation	NOUN
faba-117	93	17	are	be	AUX
faba-117	93	18	higher	high	ADJ
faba-117	93	19	,	,	PUNCT
faba-117	93	20	their	their	PRON
faba-117	93	21	csr	csr	NOUN
faba-117	93	22	inputs	input	NOUN
faba-117	93	23	are	be	AUX
faba-117	93	24	larger	large	ADJ
faba-117	93	25	.	.	PUNCT
faba-117	94	1	the	the	DET
faba-117	94	2	study	study	NOUN
faba-117	94	3	found	find	VERB
faba-117	94	4	that	that	SCONJ
faba-117	94	5	confident	confident	ADJ
faba-117	94	6	ceos	ceos	NOUN
faba-117	94	7	with	with	ADP
faba-117	94	8	higher	high	ADJ
faba-117	94	9	shareholdings	shareholding	NOUN
faba-117	94	10	have	have	VERB
faba-117	94	11	a	a	DET
faba-117	94	12	stronger	strong	ADJ
faba-117	94	13	coherence	coherence	NOUN
faba-117	94	14	to	to	ADP
faba-117	94	15	companies	company	NOUN
faba-117	94	16	,	,	PUNCT
faba-117	94	17	and	and	CCONJ
faba-117	94	18	therefore	therefore	ADV
faba-117	94	19	,	,	PUNCT
faba-117	94	20	they	they	PRON
faba-117	94	21	are	be	AUX
faba-117	94	22	more	more	ADV
faba-117	94	23	likely	likely	ADJ
faba-117	94	24	to	to	PART
faba-117	94	25	increase	increase	VERB
faba-117	94	26	csr	csr	NOUN
faba-117	94	27	activities	activity	NOUN
faba-117	94	28	to	to	PART
faba-117	94	29	enhance	enhance	VERB
faba-117	94	30	company	company	NOUN
faba-117	94	31	’s	’s	PART
faba-117	94	32	reputation	reputation	NOUN
faba-117	94	33	through	through	ADP
faba-117	94	34	risk	risk	NOUN
faba-117	94	35	management	management	NOUN
faba-117	94	36	.	.	PUNCT
faba-117	95	1	nustini	nustini	PROPN
faba-117	95	2	&	&	CCONJ
faba-117	95	3	mohd	mohd	PROPN
faba-117	95	4	suffian	suffian	PROPN
faba-117	95	5	(	(	PUNCT
faba-117	95	6	2021	2021	NUM
faba-117	95	7	)	)	PUNCT
faba-117	95	8	examined	examine	VERB
faba-117	95	9	the	the	DET
faba-117	95	10	factors	factor	NOUN
faba-117	95	11	that	that	PRON
faba-117	95	12	influence	influence	VERB
faba-117	95	13	the	the	DET
faba-117	95	14	practice	practice	NOUN
faba-117	95	15	of	of	ADP
faba-117	95	16	corporate	corporate	ADJ
faba-117	95	17	risk	risk	NOUN
faba-117	95	18	disclosure	disclosure	NOUN
faba-117	95	19	,	,	PUNCT
faba-117	95	20	profitability	profitability	NOUN
faba-117	95	21	,	,	PUNCT
faba-117	95	22	leverage	leverage	NOUN
faba-117	95	23	,	,	PUNCT
faba-117	95	24	auditor	auditor	NOUN
faba-117	95	25	reputation	reputation	NOUN
faba-117	95	26	,	,	PUNCT
faba-117	95	27	managerial	managerial	ADJ
faba-117	95	28	ownership	ownership	NOUN
faba-117	95	29	,	,	PUNCT
faba-117	95	30	and	and	CCONJ
faba-117	95	31	risk	risk	NOUN
faba-117	95	32	committee	committee	NOUN
faba-117	95	33	in	in	ADP
faba-117	95	34	the	the	DET
faba-117	95	35	context	context	NOUN
faba-117	95	36	of	of	ADP
faba-117	95	37	the	the	DET
faba-117	95	38	pharmaceutical	pharmaceutical	ADJ
faba-117	95	39	industry	industry	NOUN
faba-117	95	40	in	in	ADP
faba-117	95	41	indonesia	indonesia	PROPN
faba-117	95	42	and	and	CCONJ
faba-117	95	43	malaysia	malaysia	PROPN
faba-117	95	44	from	from	ADP
faba-117	95	45	the	the	DET
faba-117	95	46	year	year	NOUN
faba-117	95	47	2015	2015	NUM
faba-117	95	48	to	to	ADP
faba-117	95	49	2019	2019	NUM
faba-117	95	50	.	.	PUNCT
faba-117	96	1	the	the	DET
faba-117	96	2	study	study	NOUN
faba-117	96	3	found	find	VERB
faba-117	96	4	insignificant	insignificant	ADJ
faba-117	96	5	results	result	NOUN
faba-117	96	6	in	in	ADP
faba-117	96	7	profitability	profitability	NOUN
faba-117	96	8	,	,	PUNCT
faba-117	96	9	leverage	leverage	NOUN
faba-117	96	10	,	,	PUNCT
faba-117	96	11	and	and	CCONJ
faba-117	96	12	managerial	managerial	ADJ
faba-117	96	13	ownership	ownership	NOUN
faba-117	96	14	.	.	PUNCT
faba-117	97	1	noja	noja	PROPN
faba-117	97	2	et	et	PROPN
faba-117	97	3	al	al	PROPN
faba-117	97	4	.	.	PROPN
faba-117	97	5	,	,	PUNCT
faba-117	97	6	(	(	PUNCT
faba-117	97	7	2021	2021	NUM
faba-117	97	8	)	)	PUNCT
faba-117	97	9	examined	examine	VERB
faba-117	97	10	the	the	DET
faba-117	97	11	role	role	NOUN
faba-117	97	12	played	play	VERB
faba-117	97	13	by	by	ADP
faba-117	97	14	board	board	NOUN
faba-117	97	15	characteristics	characteristic	NOUN
faba-117	97	16	in	in	ADP
faba-117	97	17	supporting	support	VERB
faba-117	97	18	risk	risk	NOUN
faba-117	97	19	management	management	NOUN
faba-117	97	20	disclosure	disclosure	NOUN
faba-117	97	21	and	and	CCONJ
faba-117	97	22	shaping	shape	VERB
faba-117	97	23	the	the	DET
faba-117	97	24	financial	financial	ADJ
faba-117	97	25	performance	performance	NOUN
faba-117	97	26	of	of	ADP
faba-117	97	27	european	european	ADJ
faba-117	97	28	companies	company	NOUN
faba-117	97	29	in	in	ADP
faba-117	97	30	2020	2020	NUM
faba-117	97	31	of	of	ADP
faba-117	97	32	25	25	NUM
faba-117	97	33	countries	country	NOUN
faba-117	97	34	.	.	PUNCT
faba-117	98	1	the	the	DET
faba-117	98	2	study	study	NOUN
faba-117	98	3	risk	risk	NOUN
faba-117	98	4	management	management	NOUN
faba-117	98	5	reporting	reporting	NOUN
faba-117	98	6	improves	improve	VERB
faba-117	98	7	profitability	profitability	NOUN
faba-117	98	8	of	of	ADP
faba-117	98	9	companies	company	NOUN
faba-117	98	10	.	.	PUNCT
faba-117	99	1	geresem	geresem	PROPN
faba-117	99	2	&	&	CCONJ
faba-117	99	3	michael	michael	PROPN
faba-117	99	4	,	,	PUNCT
faba-117	99	5	(	(	PUNCT
faba-117	99	6	2021	2021	NUM
faba-117	99	7	)	)	PUNCT
faba-117	99	8	examined	examine	VERB
faba-117	99	9	credit	credit	NOUN
faba-117	99	10	risk	risk	NOUN
faba-117	99	11	management	management	NOUN
faba-117	99	12	using	use	VERB
faba-117	99	13	data	datum	NOUN
faba-117	99	14	from	from	ADP
faba-117	99	15	several	several	ADJ
faba-117	99	16	rural	rural	ADJ
faba-117	99	17	banks	bank	NOUN
faba-117	99	18	,	,	PUNCT
faba-117	99	19	suggesting	suggest	VERB
faba-117	99	20	that	that	SCONJ
faba-117	99	21	non	non	ADJ
faba-117	99	22	-	-	ADJ
faba-117	99	23	performing	performing	ADJ
faba-117	99	24	loans	loan	NOUN
faba-117	99	25	and	and	CCONJ
faba-117	99	26	capital	capital	NOUN
faba-117	99	27	adequacy	adequacy	NOUN
faba-117	99	28	as	as	ADP
faba-117	99	29	indicators	indicator	NOUN
faba-117	99	30	of	of	ADP
faba-117	99	31	credit	credit	NOUN
faba-117	99	32	risk	risk	NOUN
faba-117	99	33	have	have	VERB
faba-117	99	34	a	a	DET
faba-117	99	35	significant	significant	ADJ
faba-117	99	36	impact	impact	NOUN
faba-117	99	37	on	on	ADP
faba-117	99	38	financial	financial	ADJ
faba-117	99	39	performance	performance	NOUN
faba-117	99	40	.	.	PUNCT
faba-117	100	1	the	the	DET
faba-117	100	2	authors	author	NOUN
faba-117	100	3	also	also	ADV
faba-117	100	4	found	find	VERB
faba-117	100	5	except	except	SCONJ
faba-117	100	6	for	for	ADP
faba-117	100	7	liquidity	liquidity	NOUN
faba-117	100	8	risk	risk	NOUN
faba-117	100	9	for	for	ADP
faba-117	100	10	investment	investment	NOUN
faba-117	100	11	banks	bank	NOUN
faba-117	100	12	,	,	PUNCT
faba-117	100	13	which	which	PRON
faba-117	100	14	has	have	AUX
faba-117	100	15	been	be	AUX
faba-117	100	16	shown	show	VERB
faba-117	100	17	to	to	PART
faba-117	100	18	have	have	VERB
faba-117	100	19	a	a	DET
faba-117	100	20	significant	significant	ADJ
faba-117	100	21	relationship	relationship	NOUN
faba-117	100	22	with	with	ADP
faba-117	100	23	financial	financial	ADJ
faba-117	100	24	performance	performance	NOUN
faba-117	100	25	,	,	PUNCT
faba-117	100	26	it	it	PRON
faba-117	100	27	was	be	AUX
faba-117	100	28	found	find	VERB
faba-117	100	29	that	that	SCONJ
faba-117	100	30	there	there	PRON
faba-117	100	31	are	be	VERB
faba-117	100	32	negligible	negligible	ADJ
faba-117	100	33	correlations	correlation	NOUN
faba-117	100	34	between	between	ADP
faba-117	100	35	capital	capital	NOUN
faba-117	100	36	risk	risk	NOUN
faba-117	100	37	,	,	PUNCT
faba-117	100	38	liquidity	liquidity	NOUN
faba-117	100	39	risk	risk	NOUN
faba-117	100	40	,	,	PUNCT
faba-117	100	41	and	and	CCONJ
faba-117	100	42	foreign	foreign	ADJ
faba-117	100	43	exchange	exchange	NOUN
faba-117	100	44	risk	risk	NOUN
faba-117	100	45	and	and	CCONJ
faba-117	100	46	financial	financial	ADJ
faba-117	100	47	performance	performance	NOUN
faba-117	100	48	.	.	PUNCT
faba-117	101	1	omesi	omesi	NOUN
faba-117	101	2	&	&	CCONJ
faba-117	101	3	appah	appah	PROPN
faba-117	101	4	(	(	PUNCT
faba-117	101	5	2022	2022	NUM
faba-117	101	6	)	)	PUNCT
faba-117	101	7	investigated	investigate	VERB
faba-117	101	8	the	the	DET
faba-117	101	9	relationship	relationship	NOUN
faba-117	101	10	between	between	ADP
faba-117	101	11	risk	risk	NOUN
faba-117	101	12	management	management	NOUN
faba-117	101	13	and	and	CCONJ
faba-117	101	14	audit	audit	NOUN
faba-117	101	15	committees	committee	NOUN
faba-117	101	16	on	on	ADP
faba-117	101	17	audit	audit	NOUN
faba-117	101	18	pricing	pricing	NOUN
faba-117	101	19	of	of	ADP
faba-117	101	20	listed	list	VERB
faba-117	101	21	consumer	consumer	NOUN
faba-117	101	22	goods	good	NOUN
faba-117	101	23	manufacturing	manufacturing	NOUN
faba-117	101	24	companies	company	NOUN
faba-117	101	25	in	in	ADP
faba-117	101	26	nigeria	nigeria	PROPN
faba-117	101	27	at	at	ADP
faba-117	101	28	year	year	NOUN
faba-117	101	29	-	-	PUNCT
faba-117	101	30	end	end	NOUN
faba-117	101	31	2020	2020	NUM
faba-117	101	32	.	.	PUNCT
faba-117	102	1	the	the	DET
faba-117	102	2	results	result	NOUN
faba-117	102	3	showed	show	VERB
faba-117	102	4	that	that	SCONJ
faba-117	102	5	risk	risk	NOUN
faba-117	102	6	management	management	NOUN
faba-117	102	7	positively	positively	ADV
faba-117	102	8	and	and	CCONJ
faba-117	102	9	significantly	significantly	ADV
faba-117	102	10	affect	affect	VERB
faba-117	102	11	audit	audit	NOUN
faba-117	102	12	fees	fee	NOUN
faba-117	102	13	in	in	ADP
faba-117	102	14	nigeria	nigeria	PROPN
faba-117	102	15	.	.	PUNCT
faba-117	103	1	geresem	geresem	PROPN
faba-117	103	2	&	&	CCONJ
faba-117	103	3	michael	michael	PROPN
faba-117	103	4	,	,	PUNCT
faba-117	103	5	(	(	PUNCT
faba-117	103	6	2021	2021	NUM
faba-117	103	7	)	)	PUNCT
faba-117	103	8	applied	apply	VERB
faba-117	103	9	agency	agency	NOUN
faba-117	103	10	theory	theory	NOUN
faba-117	103	11	to	to	PART
faba-117	103	12	examine	examine	VERB
faba-117	103	13	the	the	DET
faba-117	103	14	relationship	relationship	NOUN
faba-117	103	15	between	between	ADP
faba-117	103	16	capital	capital	NOUN
faba-117	103	17	structure	structure	NOUN
faba-117	103	18	,	,	PUNCT
faba-117	103	19	credit	credit	NOUN
faba-117	103	20	risk	risk	NOUN
faba-117	103	21	management	management	NOUN
faba-117	103	22	and	and	CCONJ
faba-117	103	23	financial	financial	ADJ
faba-117	103	24	performance	performance	NOUN
faba-117	103	25	of	of	ADP
faba-117	103	26	microfinance	microfinance	NOUN
faba-117	103	27	institutions	institution	NOUN
faba-117	103	28	(	(	PUNCT
faba-117	103	29	mfis	mfis	PROPN
faba-117	103	30	)	)	PUNCT
faba-117	103	31	in	in	ADP
faba-117	103	32	uganda	uganda	PROPN
faba-117	103	33	.	.	PUNCT
faba-117	104	1	the	the	DET
faba-117	104	2	researchers	researcher	NOUN
faba-117	104	3	identified	identify	VERB
faba-117	104	4	a	a	DET
faba-117	104	5	sample	sample	NOUN
faba-117	104	6	size	size	NOUN
faba-117	104	7	of	of	ADP
faba-117	104	8	70	70	NUM
faba-117	104	9	mfis	mfis	NOUN
faba-117	104	10	from	from	ADP
faba-117	104	11	a	a	DET
faba-117	104	12	population	population	NOUN
faba-117	104	13	of	of	ADP
faba-117	104	14	85	85	NUM
faba-117	104	15	registered	register	VERB
faba-117	104	16	mfis	mfis	NOUN
faba-117	104	17	in	in	ADP
faba-117	104	18	uganda	uganda	PROPN
faba-117	104	19	.	.	PUNCT
faba-117	105	1	the	the	DET
faba-117	105	2	authors	author	NOUN
faba-117	105	3	found	find	VERB
faba-117	105	4	credit	credit	NOUN
faba-117	105	5	risk	risk	NOUN
faba-117	105	6	management	management	NOUN
faba-117	105	7	contributes	contribute	VERB
faba-117	105	8	significantly	significantly	ADV
faba-117	105	9	to	to	PART
faba-117	105	10	sound	sound	VERB
faba-117	105	11	financial	financial	ADJ
faba-117	105	12	performance	performance	NOUN
faba-117	105	13	.	.	PUNCT
faba-117	106	1	salem	salem	PROPN
faba-117	106	2	oudat	oudat	PROPN
faba-117	106	3	et	et	PROPN
faba-117	106	4	al	al	PROPN
faba-117	106	5	.	.	PROPN
faba-117	107	1	(	(	PUNCT
faba-117	107	2	2021	2021	NUM
faba-117	107	3	)	)	PUNCT
faba-117	107	4	examined	examine	VERB
faba-117	107	5	the	the	DET
faba-117	107	6	financial	financial	ADJ
faba-117	107	7	risks	risk	NOUN
faba-117	107	8	and	and	CCONJ
faba-117	107	9	financial	financial	ADJ
faba-117	107	10	performance	performance	NOUN
faba-117	107	11	of	of	ADP
faba-117	107	12	commercial	commercial	ADJ
faba-117	107	13	and	and	CCONJ
faba-117	107	14	investment	investment	NOUN
faba-117	107	15	banks	bank	NOUN
faba-117	107	16	listed	list	VERB
faba-117	107	17	on	on	ADP
faba-117	107	18	the	the	DET
faba-117	107	19	bahrain	bahrain	NOUN
faba-117	107	20	stock	stock	NOUN
faba-117	107	21	exchange	exchange	NOUN
faba-117	107	22	from	from	ADP
faba-117	107	23	2015	2015	NUM
faba-117	107	24	to	to	ADP
faba-117	107	25	2019	2019	NUM
faba-117	107	26	.	.	PUNCT
faba-117	108	1	the	the	DET
faba-117	108	2	authors	author	NOUN
faba-117	108	3	found	find	VERB
faba-117	108	4	there	there	PRON
faba-117	108	5	are	be	VERB
faba-117	108	6	insignificant	insignificant	ADJ
faba-117	108	7	relationships	relationship	NOUN
faba-117	108	8	between	between	ADP
faba-117	108	9	capital	capital	NOUN
faba-117	108	10	risk	risk	NOUN
faba-117	108	11	,	,	PUNCT
faba-117	108	12	liquidity	liquidity	NOUN
faba-117	108	13	risk	risk	NOUN
faba-117	108	14	,	,	PUNCT
faba-117	108	15	and	and	CCONJ
faba-117	108	16	foreign	foreign	ADJ
faba-117	108	17	exchange	exchange	NOUN
faba-117	108	18	risk	risk	NOUN
faba-117	108	19	and	and	CCONJ
faba-117	108	20	financial	financial	ADJ
faba-117	108	21	performance	performance	NOUN
faba-117	108	22	,	,	PUNCT
faba-117	108	23	except	except	SCONJ
faba-117	108	24	for	for	ADP
faba-117	108	25	liquidity	liquidity	NOUN
faba-117	108	26	risk	risk	NOUN
faba-117	108	27	for	for	ADP
faba-117	108	28	investment	investment	NOUN
faba-117	108	29	banks	bank	NOUN
faba-117	108	30	,	,	PUNCT
faba-117	108	31	where	where	SCONJ
faba-117	108	32	a	a	DET
faba-117	108	33	significant	significant	ADJ
faba-117	108	34	relationship	relationship	NOUN
faba-117	108	35	was	be	AUX
faba-117	108	36	found	find	VERB
faba-117	108	37	with	with	ADP
faba-117	108	38	financial	financial	ADJ
faba-117	108	39	performance	performance	NOUN
faba-117	108	40	.	.	PUNCT
faba-117	109	1	sonny	sonny	PROPN
faba-117	109	2	eli	eli	PROPN
faba-117	109	3	zaluchu	zaluchu	PROPN
faba-117	109	4	,	,	PUNCT
faba-117	109	5	(	(	PUNCT
faba-117	109	6	2021	2021	NUM
faba-117	109	7	)	)	PUNCT
faba-117	109	8	established	establish	VERB
faba-117	109	9	a	a	DET
faba-117	109	10	relationship	relationship	NOUN
faba-117	109	11	between	between	ADP
faba-117	109	12	risk	risk	NOUN
faba-117	109	13	management	management	NOUN
faba-117	109	14	and	and	CCONJ
faba-117	109	15	profitability	profitability	NOUN
faba-117	109	16	of	of	ADP
faba-117	109	17	commercial	commercial	ADJ
faba-117	109	18	banks	bank	NOUN
faba-117	109	19	in	in	ADP
faba-117	109	20	kenya	kenya	PROPN
faba-117	109	21	and	and	CCONJ
faba-117	109	22	hosna	hosna	PROPN
faba-117	109	23	et	et	PROPN
faba-117	109	24	al	al	PROPN
faba-117	109	25	,	,	PUNCT
faba-117	109	26	(	(	PUNCT
faba-117	109	27	2009	2009	NUM
faba-117	109	28	)	)	PUNCT
faba-117	109	29	described	describe	VERB
faba-117	109	30	the	the	DET
faba-117	109	31	impact	impact	NOUN
faba-117	109	32	of	of	ADP
faba-117	109	33	credit	credit	NOUN
faba-117	109	34	risk	risk	NOUN
faba-117	109	35	management	management	NOUN
faba-117	109	36	on	on	ADP
faba-117	109	37	profitability	profitability	NOUN
faba-117	109	38	in	in	ADP
faba-117	109	39	four	four	NUM
faba-117	109	40	commercial	commercial	ADJ
faba-117	109	41	banks	bank	NOUN
faba-117	109	42	in	in	ADP
faba-117	109	43	sweden	sweden	PROPN
faba-117	109	44	for	for	ADP
faba-117	109	45	the	the	DET
faba-117	109	46	period	period	NOUN
faba-117	109	47	between	between	ADP
faba-117	109	48	2014	2014	NUM
faba-117	109	49	and	and	CCONJ
faba-117	109	50	2018	2018	NUM
faba-117	109	51	.	.	PUNCT
faba-117	110	1	sonny	sonny	PROPN
faba-117	110	2	eli	eli	PROPN
faba-117	110	3	zaluchu	zaluchu	PROPN
faba-117	110	4	,	,	PUNCT
faba-117	110	5	(	(	PUNCT
faba-117	110	6	2021	2021	NUM
faba-117	110	7	)	)	PUNCT
faba-117	110	8	stated	state	VERB
faba-117	110	9	financial	financial	ADJ
faba-117	110	10	institutions	institution	NOUN
faba-117	110	11	are	be	AUX
faba-117	110	12	determined	determine	VERB
faba-117	110	13	by	by	ADP
faba-117	110	14	several	several	ADJ
faba-117	110	15	factors	factor	NOUN
faba-117	110	16	,	,	PUNCT
faba-117	110	17	one	one	NUM
faba-117	110	18	of	of	ADP
faba-117	110	19	which	which	PRON
faba-117	110	20	is	be	AUX
faba-117	110	21	the	the	DET
faba-117	110	22	ability	ability	NOUN
faba-117	110	23	of	of	ADP
faba-117	110	24	a	a	DET
faba-117	110	25	financial	financial	ADJ
faba-117	110	26	institution	institution	NOUN
faba-117	110	27	to	to	PART
faba-117	110	28	convert	convert	VERB
faba-117	110	29	its	its	PRON
faba-117	110	30	deposit	deposit	NOUN
faba-117	110	31	liabilities	liability	NOUN
faba-117	110	32	into	into	ADP
faba-117	110	33	revenue	revenue	NOUN
faba-117	110	34	generating	generating	NOUN
faba-117	110	35	assets	asset	NOUN
faba-117	110	36	.	.	PUNCT
faba-117	111	1	while	while	SCONJ
faba-117	111	2	hosna	hosna	PROPN
faba-117	111	3	et	et	PROPN
faba-117	111	4	al	al	PROPN
faba-117	111	5	,	,	PUNCT
faba-117	111	6	(	(	PUNCT
faba-117	111	7	2009	2009	NUM
faba-117	111	8	)	)	PUNCT
faba-117	111	9	stated	state	VERB
faba-117	111	10	that	that	SCONJ
faba-117	111	11	the	the	DET
faba-117	111	12	positive	positive	ADJ
faba-117	111	13	impact	impact	NOUN
faba-117	111	14	of	of	ADP
faba-117	111	15	credit	credit	NOUN
faba-117	111	16	risk	risk	NOUN
faba-117	111	17	management	management	NOUN
faba-117	111	18	on	on	ADP
faba-117	111	19	profitability	profitability	NOUN
faba-117	111	20	.	.	PUNCT
faba-117	112	1	as	as	ADP
faba-117	112	2	a	a	DET
faba-117	112	3	conclusion	conclusion	NOUN
faba-117	112	4	of	of	ADP
faba-117	112	5	the	the	DET
faba-117	112	6	literature	literature	PROPN
faba-117	112	7	review	review	PROPN
faba-117	112	8	,	,	PUNCT
faba-117	112	9	previous	previous	ADJ
faba-117	112	10	studies	study	NOUN
faba-117	112	11	show	show	VERB
faba-117	112	12	the	the	DET
faba-117	112	13	effectiveness	effectiveness	NOUN
faba-117	112	14	of	of	ADP
faba-117	112	15	risk	risk	NOUN
faba-117	112	16	management	management	NOUN
faba-117	112	17	in	in	ADP
faba-117	112	18	the	the	DET
faba-117	112	19	companies	company	NOUN
faba-117	112	20	,	,	PUNCT
faba-117	112	21	the	the	DET
faba-117	112	22	creation	creation	NOUN
faba-117	112	23	of	of	ADP
faba-117	112	24	a	a	DET
faba-117	112	25	process	process	NOUN
faba-117	112	26	within	within	ADP
faba-117	112	27	the	the	DET
faba-117	112	28	company	company	NOUN
faba-117	112	29	's	's	PART
faba-117	112	30	support	support	NOUN
faba-117	112	31	processes	process	NOUN
faba-117	112	32	and	and	CCONJ
faba-117	112	33	the	the	DET
faba-117	112	34	appointment	appointment	NOUN
faba-117	112	35	of	of	ADP
faba-117	112	36	a	a	DET
faba-117	112	37	process	process	NOUN
faba-117	112	38	owner	owner	NOUN
faba-117	112	39	responsible	responsible	ADJ
faba-117	112	40	for	for	ADP
faba-117	112	41	managing	manage	VERB
faba-117	112	42	and	and	CCONJ
faba-117	112	43	facilitating	facilitate	VERB
faba-117	112	44	risk	risk	NOUN
faba-117	112	45	in	in	ADP
faba-117	112	46	the	the	DET
faba-117	112	47	companies	company	NOUN
faba-117	112	48	,	,	PUNCT
faba-117	112	49	as	as	ADV
faba-117	112	50	well	well	ADV
faba-117	112	51	as	as	ADP
faba-117	112	52	supporting	support	VERB
faba-117	112	53	business	business	NOUN
faba-117	112	54	managers	manager	NOUN
faba-117	112	55	in	in	ADP
faba-117	112	56	this	this	DET
faba-117	112	57	area	area	NOUN
faba-117	112	58	.	.	PUNCT
faba-117	113	1	however	however	ADV
faba-117	113	2	,	,	PUNCT
faba-117	113	3	as	as	ADV
faba-117	113	4	far	far	ADV
faba-117	113	5	as	as	SCONJ
faba-117	113	6	this	this	DET
faba-117	113	7	study	study	NOUN
faba-117	113	8	knows	know	VERB
faba-117	113	9	,	,	PUNCT
faba-117	113	10	there	there	PRON
faba-117	113	11	is	be	VERB
faba-117	113	12	no	no	DET
faba-117	113	13	study	study	NOUN
faba-117	113	14	in	in	ADP
faba-117	113	15	the	the	DET
faba-117	113	16	literature	literature	NOUN
faba-117	113	17	that	that	PRON
faba-117	113	18	examined	examine	VERB
faba-117	113	19	the	the	DET
faba-117	113	20	effect	effect	NOUN
faba-117	113	21	of	of	ADP
faba-117	113	22	risk	risk	NOUN
faba-117	113	23	management	management	NOUN
faba-117	113	24	reporting	reporting	NOUN
faba-117	113	25	on	on	ADP
faba-117	113	26	financial	financial	ADJ
faba-117	113	27	efficiency	efficiency	NOUN
faba-117	113	28	.	.	PUNCT
faba-117	114	1	moreover	moreover	ADV
faba-117	114	2	,	,	PUNCT
faba-117	114	3	to	to	ADP
faba-117	114	4	the	the	DET
faba-117	114	5	best	good	ADJ
faba-117	114	6	of	of	ADP
faba-117	114	7	knowledge	knowledge	NOUN
faba-117	114	8	,	,	PUNCT
faba-117	114	9	there	there	PRON
faba-117	114	10	is	be	VERB
faba-117	114	11	no	no	DET
faba-117	114	12	study	study	NOUN
faba-117	114	13	in	in	ADP
faba-117	114	14	the	the	DET
faba-117	114	15	literature	literature	NOUN
faba-117	114	16	that	that	PRON
faba-117	114	17	considers	consider	VERB
faba-117	114	18	all	all	DET
faba-117	114	19	available	available	ADJ
faba-117	114	20	features	feature	NOUN
faba-117	114	21	of	of	ADP
faba-117	114	22	risk	risk	NOUN
faba-117	114	23	management	management	NOUN
faba-117	114	24	reporting	reporting	NOUN
faba-117	114	25	in	in	ADP
faba-117	114	26	malaysian	malaysian	ADJ
faba-117	114	27	companies	company	NOUN
faba-117	114	28	'	'	PART
faba-117	114	29	annual	annual	ADJ
faba-117	114	30	reports	report	NOUN
faba-117	114	31	at	at	ADP
faba-117	114	32	the	the	DET
faba-117	114	33	same	same	ADJ
faba-117	114	34	time	time	NOUN
faba-117	114	35	.	.	PUNCT
faba-117	115	1	finance	finance	NOUN
faba-117	115	2	,	,	PUNCT
faba-117	115	3	accounting	accounting	NOUN
faba-117	115	4	and	and	CCONJ
faba-117	115	5	business	business	NOUN
faba-117	115	6	analysis	analysis	NOUN
faba-117	115	7	4	4	NUM
faba-117	115	8	(	(	PUNCT
faba-117	115	9	1	1	NUM
faba-117	115	10	)	)	PUNCT
faba-117	115	11	2022	2022	NUM
faba-117	115	12	71	71	NUM
faba-117	115	13	agency	agency	NOUN
faba-117	115	14	theory	theory	NOUN
faba-117	115	15	is	be	AUX
faba-117	115	16	probably	probably	ADV
faba-117	115	17	the	the	DET
faba-117	115	18	best	good	ADJ
faba-117	115	19	theory	theory	NOUN
faba-117	115	20	to	to	PART
faba-117	115	21	explain	explain	VERB
faba-117	115	22	the	the	DET
faba-117	115	23	agency	agency	NOUN
faba-117	115	24	costs	cost	NOUN
faba-117	115	25	that	that	PRON
faba-117	115	26	arise	arise	VERB
faba-117	115	27	and	and	CCONJ
faba-117	115	28	the	the	DET
faba-117	115	29	phenomenon	phenomenon	NOUN
faba-117	115	30	of	of	ADP
faba-117	115	31	disclosure	disclosure	NOUN
faba-117	115	32	.	.	PUNCT
faba-117	116	1	according	accord	VERB
faba-117	116	2	to	to	ADP
faba-117	116	3	agency	agency	NOUN
faba-117	116	4	theory	theory	NOUN
faba-117	116	5	,	,	PUNCT
faba-117	116	6	agency	agency	NOUN
faba-117	116	7	costs	cost	NOUN
faba-117	116	8	arise	arise	VERB
faba-117	116	9	when	when	SCONJ
faba-117	116	10	one	one	NUM
faba-117	116	11	party	party	NOUN
faba-117	116	12	(	(	PUNCT
faba-117	116	13	the	the	DET
faba-117	116	14	company	company	NOUN
faba-117	116	15	)	)	PUNCT
faba-117	116	16	has	have	VERB
faba-117	116	17	additional	additional	ADJ
faba-117	116	18	information	information	NOUN
faba-117	116	19	compared	compare	VERB
faba-117	116	20	to	to	ADP
faba-117	116	21	another	another	DET
faba-117	116	22	party	party	NOUN
faba-117	116	23	(	(	PUNCT
faba-117	116	24	the	the	DET
faba-117	116	25	shareholders	shareholder	NOUN
faba-117	116	26	)	)	PUNCT
faba-117	116	27	,	,	PUNCT
faba-117	116	28	so	so	SCONJ
faba-117	116	29	that	that	SCONJ
faba-117	116	30	the	the	DET
faba-117	116	31	shareholders	shareholder	NOUN
faba-117	116	32	are	be	AUX
faba-117	116	33	in	in	ADP
faba-117	116	34	an	an	DET
faba-117	116	35	unfavorable	unfavorable	ADJ
faba-117	116	36	position	position	NOUN
faba-117	116	37	in	in	ADP
faba-117	116	38	this	this	DET
faba-117	116	39	situation	situation	NOUN
faba-117	116	40	(	(	PUNCT
faba-117	116	41	jensen	jensen	PROPN
faba-117	116	42	&	&	CCONJ
faba-117	116	43	meckling	meckling	PROPN
faba-117	116	44	,	,	PUNCT
faba-117	116	45	1976	1976	NUM
faba-117	116	46	)	)	PUNCT
faba-117	116	47	.	.	PUNCT
faba-117	117	1	voluntary	voluntary	ADJ
faba-117	117	2	disclosure	disclosure	NOUN
faba-117	117	3	is	be	AUX
faba-117	117	4	one	one	NUM
faba-117	117	5	of	of	ADP
faba-117	117	6	the	the	DET
faba-117	117	7	possible	possible	ADJ
faba-117	117	8	initiatives	initiative	NOUN
faba-117	117	9	that	that	SCONJ
faba-117	117	10	the	the	DET
faba-117	117	11	company	company	NOUN
faba-117	117	12	should	should	AUX
faba-117	117	13	take	take	VERB
faba-117	117	14	to	to	PART
faba-117	117	15	reduce	reduce	VERB
faba-117	117	16	agency	agency	NOUN
faba-117	117	17	costs	cost	NOUN
faba-117	117	18	(	(	PUNCT
faba-117	117	19	barako	barako	PROPN
faba-117	117	20	,	,	PUNCT
faba-117	117	21	hancock	hancock	PROPN
faba-117	117	22	,	,	PUNCT
faba-117	117	23	&	&	CCONJ
faba-117	117	24	izan	izan	PROPN
faba-117	117	25	,	,	PUNCT
faba-117	117	26	2006	2006	NUM
faba-117	117	27	)	)	PUNCT
faba-117	117	28	because	because	SCONJ
faba-117	117	29	it	it	PRON
faba-117	117	30	has	have	VERB
faba-117	117	31	a	a	DET
faba-117	117	32	signaling	signal	VERB
faba-117	117	33	effect	effect	NOUN
faba-117	117	34	to	to	ADP
faba-117	117	35	the	the	DET
faba-117	117	36	market	market	NOUN
faba-117	117	37	(	(	PUNCT
faba-117	117	38	watson	watson	PROPN
faba-117	117	39	,	,	PUNCT
faba-117	117	40	shrives	shrive	NOUN
faba-117	117	41	,	,	PUNCT
faba-117	117	42	&	&	CCONJ
faba-117	117	43	marston	marston	PROPN
faba-117	117	44	,	,	PUNCT
faba-117	117	45	2002	2002	NUM
faba-117	117	46	)	)	PUNCT
faba-117	117	47	.	.	PUNCT
faba-117	118	1	in	in	ADP
faba-117	118	2	order	order	NOUN
faba-117	118	3	to	to	PART
faba-117	118	4	improve	improve	VERB
faba-117	118	5	the	the	DET
faba-117	118	6	information	information	NOUN
faba-117	118	7	asymmetry	asymmetry	NOUN
faba-117	118	8	,	,	PUNCT
faba-117	118	9	the	the	DET
faba-117	118	10	board	board	NOUN
faba-117	118	11	of	of	ADP
faba-117	118	12	directors	director	NOUN
faba-117	118	13	can	can	AUX
faba-117	118	14	expand	expand	VERB
faba-117	118	15	its	its	PRON
faba-117	118	16	functions	function	NOUN
faba-117	118	17	and	and	CCONJ
faba-117	118	18	promote	promote	VERB
faba-117	118	19	the	the	DET
faba-117	118	20	disclosure	disclosure	NOUN
faba-117	118	21	of	of	ADP
faba-117	118	22	risk	risk	NOUN
faba-117	118	23	information	information	NOUN
faba-117	118	24	.	.	PUNCT
faba-117	119	1	therefore	therefore	ADV
faba-117	119	2	,	,	PUNCT
faba-117	119	3	based	base	VERB
faba-117	119	4	on	on	ADP
faba-117	119	5	the	the	DET
faba-117	119	6	above	above	ADJ
faba-117	119	7	discussion	discussion	NOUN
faba-117	119	8	and	and	CCONJ
faba-117	119	9	the	the	DET
faba-117	119	10	assertion	assertion	NOUN
faba-117	119	11	of	of	ADP
faba-117	119	12	agency	agency	NOUN
faba-117	119	13	theory	theory	NOUN
faba-117	119	14	,	,	PUNCT
faba-117	119	15	this	this	DET
faba-117	119	16	study	study	NOUN
faba-117	119	17	hypothesizes	hypothesize	VERB
faba-117	119	18	that	that	SCONJ
faba-117	119	19	there	there	PRON
faba-117	119	20	is	be	VERB
faba-117	119	21	a	a	DET
faba-117	119	22	significant	significant	ADJ
faba-117	119	23	relationship	relationship	NOUN
faba-117	119	24	between	between	ADP
faba-117	119	25	risk	risk	NOUN
faba-117	119	26	management	management	NOUN
faba-117	119	27	reporting	reporting	NOUN
faba-117	119	28	and	and	CCONJ
faba-117	119	29	financial	financial	ADJ
faba-117	119	30	efficiency	efficiency	NOUN
faba-117	119	31	.	.	PUNCT
faba-117	120	1	figure	figure	NOUN
faba-117	120	2	1	1	NUM
faba-117	120	3	shows	show	VERB
faba-117	120	4	the	the	DET
faba-117	120	5	research	research	NOUN
faba-117	120	6	framework	framework	NOUN
faba-117	120	7	of	of	ADP
faba-117	120	8	this	this	DET
faba-117	120	9	study	study	NOUN
faba-117	120	10	.	.	PUNCT
faba-117	121	1	as	as	SCONJ
faba-117	121	2	you	you	PRON
faba-117	121	3	can	can	AUX
faba-117	121	4	see	see	VERB
faba-117	121	5	,	,	PUNCT
faba-117	121	6	risk	risk	NOUN
faba-117	121	7	management	management	NOUN
faba-117	121	8	reporting	reporting	NOUN
faba-117	121	9	is	be	AUX
faba-117	121	10	the	the	DET
faba-117	121	11	independent	independent	ADJ
faba-117	121	12	variable	variable	NOUN
faba-117	121	13	and	and	CCONJ
faba-117	121	14	efficiency	efficiency	NOUN
faba-117	121	15	is	be	AUX
faba-117	121	16	the	the	DET
faba-117	121	17	dependent	dependent	ADJ
faba-117	121	18	variable	variable	NOUN
faba-117	121	19	.	.	PUNCT
faba-117	122	1	figure	figure	NOUN
faba-117	122	2	1	1	NUM
faba-117	122	3	:	:	PUNCT
faba-117	122	4	research	research	NOUN
faba-117	122	5	framework	framework	NOUN
faba-117	122	6	methodology	methodology	NOUN
faba-117	122	7	and	and	CCONJ
faba-117	122	8	data	datum	NOUN
faba-117	122	9	in	in	ADP
faba-117	122	10	order	order	NOUN
faba-117	122	11	to	to	PART
faba-117	122	12	obtain	obtain	VERB
faba-117	122	13	generalizable	generalizable	ADJ
faba-117	122	14	information	information	NOUN
faba-117	122	15	on	on	ADP
faba-117	122	16	the	the	DET
faba-117	122	17	impact	impact	NOUN
faba-117	122	18	of	of	ADP
faba-117	122	19	risk	risk	NOUN
faba-117	122	20	management	management	NOUN
faba-117	122	21	reporting	report	VERB
faba-117	122	22	on	on	ADP
faba-117	122	23	efficiency	efficiency	NOUN
faba-117	122	24	,	,	PUNCT
faba-117	122	25	a	a	DET
faba-117	122	26	quantitative	quantitative	ADJ
faba-117	122	27	study	study	NOUN
faba-117	122	28	was	be	AUX
faba-117	122	29	conducted	conduct	VERB
faba-117	122	30	by	by	ADP
faba-117	122	31	this	this	DET
faba-117	122	32	study	study	NOUN
faba-117	122	33	.	.	PUNCT
faba-117	123	1	this	this	DET
faba-117	123	2	study	study	NOUN
faba-117	123	3	collects	collect	VERB
faba-117	123	4	data	datum	NOUN
faba-117	123	5	from	from	ADP
faba-117	123	6	annual	annual	ADJ
faba-117	123	7	reports	report	NOUN
faba-117	123	8	of	of	ADP
faba-117	123	9	companies	company	NOUN
faba-117	123	10	in	in	ADP
faba-117	123	11	a	a	DET
faba-117	123	12	specific	specific	ADJ
faba-117	123	13	industry	industry	NOUN
faba-117	123	14	,	,	PUNCT
faba-117	123	15	namely	namely	ADV
faba-117	123	16	the	the	DET
faba-117	123	17	products	product	NOUN
faba-117	123	18	and	and	CCONJ
faba-117	123	19	services	service	NOUN
faba-117	123	20	industry	industry	NOUN
faba-117	123	21	in	in	ADP
faba-117	123	22	malaysia	malaysia	PROPN
faba-117	123	23	for	for	ADP
faba-117	123	24	the	the	DET
faba-117	123	25	period	period	NOUN
faba-117	123	26	from	from	ADP
faba-117	123	27	2018	2018	NUM
faba-117	123	28	to	to	ADP
faba-117	123	29	2020	2020	NUM
faba-117	123	30	.	.	PUNCT
faba-117	124	1	risk	risk	NOUN
faba-117	124	2	management	management	NOUN
faba-117	124	3	in	in	ADP
faba-117	124	4	malaysia	malaysia	PROPN
faba-117	124	5	is	be	AUX
faba-117	124	6	fast	fast	ADV
faba-117	124	7	becoming	become	VERB
faba-117	124	8	an	an	DET
faba-117	124	9	important	important	ADJ
faba-117	124	10	issue	issue	NOUN
faba-117	124	11	for	for	ADP
faba-117	124	12	all	all	DET
faba-117	124	13	companies	company	NOUN
faba-117	124	14	.	.	PUNCT
faba-117	125	1	it	it	PRON
faba-117	125	2	is	be	AUX
faba-117	125	3	a	a	DET
faba-117	125	4	comprehensive	comprehensive	ADJ
faba-117	125	5	strategy	strategy	NOUN
faba-117	125	6	for	for	SCONJ
faba-117	125	7	managers	manager	NOUN
faba-117	125	8	to	to	PART
faba-117	125	9	identify	identify	VERB
faba-117	125	10	risks	risk	NOUN
faba-117	125	11	and	and	CCONJ
faba-117	125	12	choose	choose	VERB
faba-117	125	13	appropriate	appropriate	ADJ
faba-117	125	14	solutions	solution	NOUN
faba-117	125	15	based	base	VERB
faba-117	125	16	on	on	ADP
faba-117	125	17	the	the	DET
faba-117	125	18	company	company	NOUN
faba-117	125	19	's	's	PART
faba-117	125	20	risk	risk	NOUN
faba-117	125	21	appetite	appetite	NOUN
faba-117	125	22	.	.	PUNCT
faba-117	126	1	this	this	PRON
faba-117	126	2	was	be	AUX
faba-117	126	3	the	the	DET
faba-117	126	4	main	main	ADJ
faba-117	126	5	purpose	purpose	NOUN
faba-117	126	6	why	why	SCONJ
faba-117	126	7	malaysia	malaysia	PROPN
faba-117	126	8	was	be	AUX
faba-117	126	9	selected	select	VERB
faba-117	126	10	to	to	PART
faba-117	126	11	conduct	conduct	VERB
faba-117	126	12	this	this	DET
faba-117	126	13	study	study	NOUN
faba-117	126	14	,	,	PUNCT
faba-117	126	15	and	and	CCONJ
faba-117	126	16	it	it	PRON
faba-117	126	17	aims	aim	VERB
faba-117	126	18	to	to	PART
faba-117	126	19	determine	determine	VERB
faba-117	126	20	the	the	DET
faba-117	126	21	extent	extent	NOUN
faba-117	126	22	of	of	ADP
faba-117	126	23	risk	risk	NOUN
faba-117	126	24	management	management	NOUN
faba-117	126	25	implementation	implementation	NOUN
faba-117	126	26	in	in	ADP
faba-117	126	27	malaysian	malaysian	ADJ
faba-117	126	28	companies	company	NOUN
faba-117	126	29	in	in	ADP
faba-117	126	30	the	the	DET
faba-117	126	31	products	product	NOUN
faba-117	126	32	and	and	CCONJ
faba-117	126	33	services	service	NOUN
faba-117	126	34	industry	industry	NOUN
faba-117	126	35	.	.	PUNCT
faba-117	127	1	apart	apart	ADV
faba-117	127	2	from	from	ADP
faba-117	127	3	this	this	PRON
faba-117	127	4	,	,	PUNCT
faba-117	127	5	it	it	PRON
faba-117	127	6	is	be	AUX
faba-117	127	7	important	important	ADJ
faba-117	127	8	to	to	PART
faba-117	127	9	note	note	VERB
faba-117	127	10	that	that	SCONJ
faba-117	127	11	risk	risk	NOUN
faba-117	127	12	management	management	NOUN
faba-117	127	13	reporting	reporting	NOUN
faba-117	127	14	is	be	AUX
faba-117	127	15	not	not	PART
faba-117	127	16	mandatory	mandatory	ADJ
faba-117	127	17	in	in	ADP
faba-117	127	18	malaysia	malaysia	PROPN
faba-117	127	19	,	,	PUNCT
faba-117	127	20	but	but	CCONJ
faba-117	127	21	most	most	ADJ
faba-117	127	22	companies	company	NOUN
faba-117	127	23	in	in	ADP
faba-117	127	24	the	the	DET
faba-117	127	25	selected	select	VERB
faba-117	127	26	industries	industry	NOUN
faba-117	127	27	submit	submit	VERB
faba-117	127	28	their	their	PRON
faba-117	127	29	risk	risk	NOUN
faba-117	127	30	management	management	NOUN
faba-117	127	31	reports	report	VERB
faba-117	127	32	continuously	continuously	ADV
faba-117	127	33	every	every	DET
faba-117	127	34	year	year	NOUN
faba-117	127	35	.	.	PUNCT
faba-117	128	1	the	the	DET
faba-117	128	2	reason	reason	NOUN
faba-117	128	3	why	why	SCONJ
faba-117	128	4	the	the	DET
faba-117	128	5	product	product	NOUN
faba-117	128	6	and	and	CCONJ
faba-117	128	7	service	service	NOUN
faba-117	128	8	industry	industry	NOUN
faba-117	128	9	were	be	AUX
faba-117	128	10	chosen	choose	VERB
faba-117	128	11	for	for	ADP
faba-117	128	12	this	this	DET
faba-117	128	13	study	study	NOUN
faba-117	128	14	is	be	AUX
faba-117	128	15	that	that	SCONJ
faba-117	128	16	they	they	PRON
faba-117	128	17	are	be	AUX
faba-117	128	18	exposed	expose	VERB
faba-117	128	19	to	to	ADP
faba-117	128	20	risks	risk	NOUN
faba-117	128	21	of	of	ADP
faba-117	128	22	loss	loss	NOUN
faba-117	128	23	or	or	CCONJ
faba-117	128	24	a	a	DET
faba-117	128	25	series	series	NOUN
faba-117	128	26	of	of	ADP
faba-117	128	27	events	event	NOUN
faba-117	128	28	that	that	PRON
faba-117	128	29	can	can	AUX
faba-117	128	30	lead	lead	VERB
faba-117	128	31	to	to	ADP
faba-117	128	32	losses	loss	NOUN
faba-117	128	33	(	(	PUNCT
faba-117	128	34	karine	karine	PROPN
faba-117	128	35	tremblay	tremblay	VERB
faba-117	128	36	2012	2012	NUM
faba-117	128	37	)	)	PUNCT
faba-117	128	38	.	.	PUNCT
faba-117	129	1	although	although	SCONJ
faba-117	129	2	the	the	DET
faba-117	129	3	losses	loss	NOUN
faba-117	129	4	may	may	AUX
faba-117	129	5	never	never	ADV
faba-117	129	6	occur	occur	VERB
faba-117	129	7	,	,	PUNCT
faba-117	129	8	the	the	DET
faba-117	129	9	company	company	NOUN
faba-117	129	10	must	must	AUX
faba-117	129	11	plan	plan	VERB
faba-117	129	12	for	for	ADP
faba-117	129	13	the	the	DET
faba-117	129	14	risk	risk	NOUN
faba-117	129	15	that	that	SCONJ
faba-117	129	16	they	they	PRON
faba-117	129	17	will	will	AUX
faba-117	129	18	.	.	PUNCT
faba-117	130	1	risk	risk	NOUN
faba-117	130	2	management	management	NOUN
faba-117	130	3	means	mean	VERB
faba-117	130	4	addressing	address	VERB
faba-117	130	5	loss	loss	NOUN
faba-117	130	6	risks	risk	NOUN
faba-117	130	7	in	in	ADP
faba-117	130	8	a	a	DET
faba-117	130	9	cost	cost	NOUN
faba-117	130	10	-	-	PUNCT
faba-117	130	11	effective	effective	ADJ
faba-117	130	12	way	way	NOUN
faba-117	130	13	to	to	PART
faba-117	130	14	protect	protect	VERB
faba-117	130	15	the	the	DET
faba-117	130	16	business	business	NOUN
faba-117	130	17	from	from	ADP
faba-117	130	18	unexpected	unexpected	ADJ
faba-117	130	19	losses	loss	NOUN
faba-117	130	20	.	.	PUNCT
faba-117	131	1	managers	manager	NOUN
faba-117	131	2	of	of	ADP
faba-117	131	3	service	service	NOUN
faba-117	131	4	companies	company	NOUN
faba-117	131	5	can	can	AUX
faba-117	131	6	use	use	VERB
faba-117	131	7	this	this	PRON
faba-117	131	8	to	to	PART
faba-117	131	9	discover	discover	VERB
faba-117	131	10	and	and	CCONJ
faba-117	131	11	analyze	analyze	VERB
faba-117	131	12	loss	loss	NOUN
faba-117	131	13	risks	risk	NOUN
faba-117	131	14	,	,	PUNCT
faba-117	131	15	select	select	ADJ
faba-117	131	16	,	,	PUNCT
faba-117	131	17	and	and	CCONJ
faba-117	131	18	implement	implement	VERB
faba-117	131	19	treatment	treatment	NOUN
faba-117	131	20	methods	method	NOUN
faba-117	131	21	,	,	PUNCT
faba-117	131	22	and	and	CCONJ
faba-117	131	23	track	track	VERB
faba-117	131	24	the	the	DET
faba-117	131	25	results	result	NOUN
faba-117	131	26	of	of	ADP
faba-117	131	27	their	their	PRON
faba-117	131	28	efforts	effort	NOUN
faba-117	131	29	.	.	PUNCT
faba-117	132	1	in	in	ADP
faba-117	132	2	most	most	ADJ
faba-117	132	3	countries	country	NOUN
faba-117	132	4	,	,	PUNCT
faba-117	132	5	the	the	DET
faba-117	132	6	services	service	NOUN
faba-117	132	7	sector	sector	NOUN
faba-117	132	8	contributes	contribute	VERB
faba-117	132	9	significantly	significantly	ADV
faba-117	132	10	to	to	ADP
faba-117	132	11	gdp	gdp	VERB
faba-117	132	12	through	through	ADP
faba-117	132	13	the	the	DET
faba-117	132	14	provision	provision	NOUN
faba-117	132	15	of	of	ADP
faba-117	132	16	jobs	job	NOUN
faba-117	132	17	,	,	PUNCT
faba-117	132	18	inputs	input	NOUN
faba-117	132	19	,	,	PUNCT
faba-117	132	20	and	and	CCONJ
faba-117	132	21	public	public	ADJ
faba-117	132	22	services	service	NOUN
faba-117	132	23	.	.	PUNCT
faba-117	133	1	trade	trade	NOUN
faba-117	133	2	in	in	ADP
faba-117	133	3	services	service	NOUN
faba-117	133	4	has	have	VERB
faba-117	133	5	the	the	DET
faba-117	133	6	potential	potential	NOUN
faba-117	133	7	to	to	PART
faba-117	133	8	boost	boost	VERB
faba-117	133	9	economic	economic	ADJ
faba-117	133	10	performance	performance	NOUN
faba-117	133	11	while	while	SCONJ
faba-117	133	12	providing	provide	VERB
faba-117	133	13	a	a	DET
faba-117	133	14	variety	variety	NOUN
faba-117	133	15	of	of	ADP
faba-117	133	16	conventional	conventional	ADJ
faba-117	133	17	and	and	CCONJ
faba-117	133	18	new	new	ADJ
faba-117	133	19	export	export	NOUN
faba-117	133	20	opportunities	opportunity	NOUN
faba-117	133	21	.	.	PUNCT
faba-117	134	1	although	although	SCONJ
faba-117	134	2	the	the	DET
faba-117	134	3	focus	focus	NOUN
faba-117	134	4	is	be	AUX
faba-117	134	5	on	on	ADP
faba-117	134	6	the	the	DET
faba-117	134	7	services	service	NOUN
faba-117	134	8	sector	sector	NOUN
faba-117	134	9	and	and	CCONJ
faba-117	134	10	many	many	ADJ
faba-117	134	11	of	of	ADP
faba-117	134	12	the	the	DET
faba-117	134	13	risk	risk	NOUN
faba-117	134	14	management	management	NOUN
faba-117	134	15	concepts	concept	NOUN
faba-117	134	16	that	that	PRON
faba-117	134	17	apply	apply	VERB
faba-117	134	18	to	to	ADP
faba-117	134	19	other	other	ADJ
faba-117	134	20	industries	industry	NOUN
faba-117	134	21	are	be	AUX
faba-117	134	22	not	not	PART
faba-117	134	23	considered	consider	VERB
faba-117	134	24	.	.	PUNCT
faba-117	135	1	the	the	DET
faba-117	135	2	reason	reason	NOUN
faba-117	135	3	why	why	SCONJ
faba-117	135	4	2018	2018	NUM
faba-117	135	5	,	,	PUNCT
faba-117	135	6	2019	2019	NUM
faba-117	135	7	and	and	CCONJ
faba-117	135	8	2020	2020	NUM
faba-117	135	9	were	be	AUX
faba-117	135	10	selected	select	VERB
faba-117	135	11	is	be	AUX
faba-117	135	12	that	that	SCONJ
faba-117	135	13	it	it	PRON
faba-117	135	14	is	be	AUX
faba-117	135	15	important	important	ADJ
faba-117	135	16	to	to	PART
faba-117	135	17	identify	identify	VERB
faba-117	135	18	the	the	DET
faba-117	135	19	risk	risk	NOUN
faba-117	135	20	conclusion	conclusion	NOUN
faba-117	135	21	in	in	ADP
faba-117	135	22	the	the	DET
faba-117	135	23	last	last	ADJ
faba-117	135	24	year	year	NOUN
faba-117	135	25	of	of	ADP
faba-117	135	26	annual	annual	ADJ
faba-117	135	27	reporting	reporting	NOUN
faba-117	135	28	.	.	PUNCT
faba-117	136	1	so	so	ADV
faba-117	136	2	,	,	PUNCT
faba-117	136	3	this	this	PRON
faba-117	136	4	is	be	AUX
faba-117	136	5	a	a	DET
faba-117	136	6	period	period	NOUN
faba-117	136	7	when	when	SCONJ
faba-117	136	8	the	the	DET
faba-117	136	9	malaysian	malaysian	ADJ
faba-117	136	10	economy	economy	NOUN
faba-117	136	11	and	and	CCONJ
faba-117	136	12	political	political	ADJ
faba-117	136	13	state	state	NOUN
faba-117	136	14	experienced	experience	VERB
faba-117	136	15	a	a	DET
faba-117	136	16	decline	decline	NOUN
faba-117	136	17	due	due	ADP
faba-117	136	18	to	to	ADP
faba-117	136	19	some	some	DET
faba-117	136	20	drastic	drastic	ADJ
faba-117	136	21	reasons	reason	NOUN
faba-117	136	22	such	such	ADJ
faba-117	136	23	as	as	ADP
faba-117	136	24	the	the	DET
faba-117	136	25	covid	covid	PROPN
faba-117	136	26	19	19	NUM
faba-117	136	27	pandemic	pandemic	ADJ
faba-117	136	28	attack	attack	NOUN
faba-117	136	29	.	.	PUNCT
faba-117	137	1	these	these	PRON
faba-117	137	2	are	be	AUX
faba-117	137	3	the	the	DET
faba-117	137	4	country	country	NOUN
faba-117	137	5	,	,	PUNCT
faba-117	137	6	period	period	NOUN
faba-117	137	7	and	and	CCONJ
faba-117	137	8	industry	industry	NOUN
faba-117	137	9	that	that	PRON
faba-117	137	10	were	be	AUX
faba-117	137	11	selected	select	VERB
faba-117	137	12	to	to	PART
faba-117	137	13	conduct	conduct	VERB
faba-117	137	14	this	this	DET
faba-117	137	15	research	research	NOUN
faba-117	137	16	.	.	PUNCT
faba-117	138	1	the	the	DET
faba-117	138	2	data	data	NOUN
faba-117	138	3	collection	collection	NOUN
faba-117	138	4	was	be	AUX
faba-117	138	5	completed	complete	VERB
faba-117	138	6	by	by	ADP
faba-117	138	7	analyzing	analyze	VERB
faba-117	138	8	the	the	DET
faba-117	138	9	annual	annual	ADJ
faba-117	138	10	reports	report	NOUN
faba-117	138	11	and	and	CCONJ
faba-117	138	12	collecting	collect	VERB
faba-117	138	13	the	the	DET
faba-117	138	14	risk	risk	NOUN
faba-117	138	15	management	management	NOUN
faba-117	138	16	reports	report	NOUN
faba-117	138	17	of	of	ADP
faba-117	138	18	all	all	DET
faba-117	138	19	companies	company	NOUN
faba-117	138	20	,	,	PUNCT
faba-117	138	21	a	a	DET
faba-117	138	22	total	total	NOUN
faba-117	138	23	of	of	ADP
faba-117	138	24	138	138	NUM
faba-117	138	25	companies	company	NOUN
faba-117	138	26	indicating	indicate	VERB
faba-117	138	27	the	the	DET
faba-117	138	28	sample	sample	NOUN
faba-117	138	29	size	size	NOUN
faba-117	138	30	of	of	ADP
faba-117	138	31	the	the	DET
faba-117	138	32	study	study	NOUN
faba-117	138	33	,	,	PUNCT
faba-117	138	34	in	in	ADP
faba-117	138	35	the	the	DET
faba-117	138	36	products	product	NOUN
faba-117	138	37	and	and	CCONJ
faba-117	138	38	services	service	NOUN
faba-117	138	39	industry	industry	NOUN
faba-117	138	40	of	of	ADP
faba-117	138	41	malaysia	malaysia	PROPN
faba-117	138	42	for	for	ADP
faba-117	138	43	the	the	DET
faba-117	138	44	three	three	NUM
faba-117	138	45	years	year	NOUN
faba-117	138	46	mentioned	mention	VERB
faba-117	138	47	above	above	ADV
faba-117	138	48	.	.	PUNCT
faba-117	139	1	research	research	NOUN
faba-117	139	2	design	design	VERB
faba-117	139	3	the	the	DET
faba-117	139	4	research	research	NOUN
faba-117	139	5	design	design	NOUN
faba-117	139	6	of	of	ADP
faba-117	139	7	the	the	DET
faba-117	139	8	study	study	NOUN
faba-117	139	9	is	be	AUX
faba-117	139	10	panel	panel	NOUN
faba-117	139	11	data	datum	NOUN
faba-117	139	12	,	,	PUNCT
faba-117	139	13	which	which	PRON
faba-117	139	14	is	be	AUX
faba-117	139	15	a	a	DET
faba-117	139	16	clear	clear	ADJ
faba-117	139	17	observation	observation	NOUN
faba-117	139	18	of	of	ADP
faba-117	139	19	the	the	DET
faba-117	139	20	company	company	NOUN
faba-117	139	21	in	in	ADP
faba-117	139	22	the	the	DET
faba-117	139	23	product	product	NOUN
faba-117	139	24	and	and	CCONJ
faba-117	139	25	service	service	NOUN
faba-117	139	26	industry	industry	NOUN
faba-117	139	27	and	and	CCONJ
faba-117	139	28	the	the	DET
faba-117	139	29	year	year	NOUN
faba-117	139	30	that	that	PRON
faba-117	139	31	was	be	AUX
faba-117	139	32	2018	2018	NUM
faba-117	139	33	,	,	PUNCT
faba-117	139	34	2019	2019	NUM
faba-117	139	35	and	and	CCONJ
faba-117	139	36	2020	2020	NUM
faba-117	139	37	.	.	PUNCT
faba-117	140	1	panel	panel	NOUN
faba-117	140	2	data	datum	NOUN
faba-117	140	3	consists	consist	VERB
faba-117	140	4	of	of	ADP
faba-117	140	5	repeated	repeat	VERB
faba-117	140	6	observations	observation	NOUN
faba-117	140	7	over	over	ADP
faba-117	140	8	time	time	NOUN
faba-117	140	9	on	on	ADP
faba-117	140	10	the	the	DET
faba-117	140	11	same	same	ADJ
faba-117	140	12	group	group	NOUN
faba-117	140	13	of	of	ADP
faba-117	140	14	cross	cross	ADJ
faba-117	140	15	-	-	ADJ
faba-117	140	16	sectional	sectional	ADJ
faba-117	140	17	units	unit	NOUN
faba-117	140	18	.	.	PUNCT
faba-117	141	1	this	this	DET
faba-117	141	2	research	research	NOUN
faba-117	141	3	study	study	NOUN
faba-117	141	4	was	be	AUX
faba-117	141	5	conducted	conduct	VERB
faba-117	141	6	using	use	VERB
faba-117	141	7	the	the	DET
faba-117	141	8	quantitative	quantitative	ADJ
faba-117	141	9	method	method	NOUN
faba-117	141	10	.	.	PUNCT
faba-117	142	1	quantitative	quantitative	ADJ
faba-117	142	2	methods	method	NOUN
faba-117	142	3	emphasize	emphasize	VERB
faba-117	142	4	objective	objective	ADJ
faba-117	142	5	measurement	measurement	NOUN
faba-117	142	6	and	and	CCONJ
faba-117	142	7	the	the	DET
faba-117	142	8	statistical	statistical	ADJ
faba-117	142	9	,	,	PUNCT
faba-117	142	10	mathematical	mathematical	ADJ
faba-117	142	11	,	,	PUNCT
faba-117	142	12	or	or	CCONJ
faba-117	142	13	numerical	numerical	ADJ
faba-117	142	14	analysis	analysis	NOUN
faba-117	142	15	of	of	ADP
faba-117	142	16	data	datum	NOUN
faba-117	142	17	collected	collect	VERB
faba-117	142	18	through	through	ADP
faba-117	142	19	surveys	survey	NOUN
faba-117	142	20	,	,	PUNCT
faba-117	142	21	questionnaires	questionnaire	NOUN
faba-117	142	22	,	,	PUNCT
faba-117	142	23	and	and	CCONJ
faba-117	142	24	polls	poll	NOUN
faba-117	142	25	or	or	CCONJ
faba-117	142	26	through	through	ADP
faba-117	142	27	the	the	DET
faba-117	142	28	manipulation	manipulation	NOUN
faba-117	142	29	of	of	ADP
faba-117	142	30	existing	exist	VERB
faba-117	142	31	statistical	statistical	ADJ
faba-117	142	32	data	datum	NOUN
faba-117	142	33	using	use	VERB
faba-117	142	34	computer	computer	NOUN
faba-117	142	35	techniques	technique	NOUN
faba-117	142	36	.	.	PUNCT
faba-117	143	1	quantitative	quantitative	ADJ
faba-117	143	2	research	research	NOUN
faba-117	143	3	focuses	focus	VERB
faba-117	143	4	on	on	ADP
faba-117	143	5	collecting	collect	VERB
faba-117	143	6	numerical	numerical	ADJ
faba-117	143	7	data	datum	NOUN
faba-117	143	8	and	and	CCONJ
faba-117	143	9	generalizing	generalize	VERB
faba-117	143	10	it	it	PRON
faba-117	143	11	about	about	ADP
faba-117	143	12	groups	group	NOUN
faba-117	143	13	of	of	ADP
faba-117	143	14	people	people	NOUN
faba-117	143	15	or	or	CCONJ
faba-117	143	16	explaining	explain	VERB
faba-117	143	17	a	a	DET
faba-117	143	18	particular	particular	ADJ
faba-117	143	19	phenomenon	phenomenon	NOUN
faba-117	143	20	.	.	PUNCT
faba-117	144	1	risk	risk	NOUN
faba-117	144	2	management	management	NOUN
faba-117	144	3	reporting	reporting	NOUN
faba-117	144	4	&	&	CCONJ
faba-117	144	5	its	its	PRON
faba-117	144	6	features	feature	NOUN
faba-117	144	7	financial	financial	ADJ
faba-117	144	8	efficiency	efficiency	NOUN
faba-117	144	9	finance	finance	NOUN
faba-117	144	10	,	,	PUNCT
faba-117	144	11	accounting	accounting	NOUN
faba-117	144	12	and	and	CCONJ
faba-117	144	13	business	business	NOUN
faba-117	144	14	analysis	analysis	NOUN
faba-117	144	15	4	4	NUM
faba-117	144	16	(	(	PUNCT
faba-117	144	17	1	1	NUM
faba-117	144	18	)	)	PUNCT
faba-117	144	19	2022	2022	NUM
faba-117	144	20	72	72	NUM
faba-117	144	21	data	datum	NOUN
faba-117	144	22	collection	collection	NOUN
faba-117	144	23	the	the	DET
faba-117	144	24	sources	source	NOUN
faba-117	144	25	for	for	ADP
faba-117	144	26	data	datum	NOUN
faba-117	144	27	collection	collection	NOUN
faba-117	144	28	were	be	AUX
faba-117	144	29	the	the	DET
faba-117	144	30	website	website	NOUN
faba-117	144	31	of	of	ADP
faba-117	144	32	bursa	bursa	PROPN
faba-117	144	33	malaysia	malaysia	PROPN
faba-117	144	34	,	,	PUNCT
faba-117	144	35	companies	company	NOUN
faba-117	144	36	listed	list	VERB
faba-117	144	37	in	in	ADP
faba-117	144	38	products	product	NOUN
faba-117	144	39	and	and	CCONJ
faba-117	144	40	services	service	NOUN
faba-117	144	41	as	as	ADP
faba-117	144	42	the	the	DET
faba-117	144	43	main	main	ADJ
faba-117	144	44	industry	industry	NOUN
faba-117	144	45	.	.	PUNCT
faba-117	145	1	this	this	DET
faba-117	145	2	study	study	NOUN
faba-117	145	3	obtained	obtain	VERB
faba-117	145	4	414	414	NUM
faba-117	145	5	companies	company	NOUN
faba-117	145	6	-	-	PUNCT
faba-117	145	7	year	year	NOUN
faba-117	145	8	observations	observation	NOUN
faba-117	145	9	.	.	PUNCT
faba-117	146	1	in	in	ADP
faba-117	146	2	the	the	DET
faba-117	146	3	annual	annual	ADJ
faba-117	146	4	reports	report	NOUN
faba-117	146	5	of	of	ADP
faba-117	146	6	the	the	DET
faba-117	146	7	companies	company	NOUN
faba-117	146	8	,	,	PUNCT
faba-117	146	9	this	this	DET
faba-117	146	10	study	study	NOUN
faba-117	146	11	recorded	record	VERB
faba-117	146	12	the	the	DET
faba-117	146	13	risk	risk	NOUN
faba-117	146	14	management	management	NOUN
faba-117	146	15	reporting	reporting	NOUN
faba-117	146	16	,	,	PUNCT
faba-117	146	17	which	which	PRON
faba-117	146	18	was	be	AUX
faba-117	146	19	the	the	DET
faba-117	146	20	independent	independent	ADJ
faba-117	146	21	variable	variable	NOUN
faba-117	146	22	for	for	ADP
faba-117	146	23	the	the	DET
faba-117	146	24	three	three	NUM
faba-117	146	25	years	year	NOUN
faba-117	146	26	2018	2018	NUM
faba-117	146	27	,	,	PUNCT
faba-117	146	28	2019	2019	NUM
faba-117	146	29	,	,	PUNCT
faba-117	146	30	and	and	CCONJ
faba-117	146	31	2020	2020	NUM
faba-117	146	32	,	,	PUNCT
faba-117	146	33	as	as	ADV
faba-117	146	34	well	well	ADV
faba-117	146	35	as	as	ADP
faba-117	146	36	the	the	DET
faba-117	146	37	other	other	ADJ
faba-117	146	38	data	datum	NOUN
faba-117	146	39	to	to	PART
faba-117	146	40	complete	complete	VERB
faba-117	146	41	the	the	DET
faba-117	146	42	efficiency	efficiency	NOUN
faba-117	146	43	measurement	measurement	NOUN
faba-117	146	44	.	.	PUNCT
faba-117	147	1	basically	basically	ADV
faba-117	147	2	,	,	PUNCT
faba-117	147	3	the	the	DET
faba-117	147	4	measurement	measurement	NOUN
faba-117	147	5	of	of	ADP
faba-117	147	6	efficiency	efficiency	NOUN
faba-117	147	7	as	as	ADP
faba-117	147	8	the	the	DET
faba-117	147	9	dependent	dependent	ADJ
faba-117	147	10	variable	variable	NOUN
faba-117	147	11	of	of	ADP
faba-117	147	12	this	this	DET
faba-117	147	13	study	study	NOUN
faba-117	147	14	is	be	AUX
faba-117	147	15	measured	measure	VERB
faba-117	147	16	by	by	ADP
faba-117	147	17	a	a	DET
faba-117	147	18	formula	formula	NOUN
faba-117	147	19	that	that	PRON
faba-117	147	20	divides	divide	VERB
faba-117	147	21	total	total	ADJ
faba-117	147	22	revenue	revenue	NOUN
faba-117	147	23	or	or	CCONJ
faba-117	147	24	sales	sale	NOUN
faba-117	147	25	of	of	ADP
faba-117	147	26	the	the	DET
faba-117	147	27	company	company	NOUN
faba-117	147	28	by	by	ADP
faba-117	147	29	total	total	ADJ
faba-117	147	30	assets	asset	NOUN
faba-117	147	31	.	.	PUNCT
faba-117	148	1	in	in	ADP
faba-117	148	2	addition	addition	NOUN
faba-117	148	3	,	,	PUNCT
faba-117	148	4	this	this	DET
faba-117	148	5	study	study	NOUN
faba-117	148	6	captures	capture	VERB
faba-117	148	7	the	the	DET
faba-117	148	8	equity	equity	NOUN
faba-117	148	9	ratio	ratio	NOUN
faba-117	148	10	,	,	PUNCT
faba-117	148	11	size	size	NOUN
faba-117	148	12	,	,	PUNCT
faba-117	148	13	profitability	profitability	NOUN
faba-117	148	14	,	,	PUNCT
faba-117	148	15	and	and	CCONJ
faba-117	148	16	return	return	VERB
faba-117	148	17	on	on	ADP
faba-117	148	18	equity	equity	NOUN
faba-117	148	19	of	of	ADP
faba-117	148	20	each	each	DET
faba-117	148	21	company	company	NOUN
faba-117	148	22	,	,	PUNCT
faba-117	148	23	which	which	PRON
faba-117	148	24	were	be	AUX
faba-117	148	25	defined	define	VERB
faba-117	148	26	as	as	ADP
faba-117	148	27	control	control	NOUN
faba-117	148	28	variables	variable	NOUN
faba-117	148	29	of	of	ADP
faba-117	148	30	the	the	DET
faba-117	148	31	study	study	NOUN
faba-117	148	32	.	.	PUNCT
faba-117	149	1	in	in	ADP
faba-117	149	2	terms	term	NOUN
faba-117	149	3	of	of	ADP
faba-117	149	4	the	the	DET
faba-117	149	5	annual	annual	ADJ
faba-117	149	6	report	report	NOUN
faba-117	149	7	,	,	PUNCT
faba-117	149	8	the	the	DET
faba-117	149	9	variables	variable	NOUN
faba-117	149	10	mentioned	mention	VERB
faba-117	149	11	above	above	ADV
faba-117	149	12	are	be	AUX
faba-117	149	13	considered	consider	VERB
faba-117	149	14	as	as	ADP
faba-117	149	15	market	market	NOUN
faba-117	149	16	capitalization	capitalization	NOUN
faba-117	149	17	,	,	PUNCT
faba-117	149	18	which	which	PRON
faba-117	149	19	can	can	AUX
faba-117	149	20	be	be	AUX
faba-117	149	21	defined	define	VERB
faba-117	149	22	as	as	ADP
faba-117	149	23	the	the	DET
faba-117	149	24	value	value	NOUN
faba-117	149	25	of	of	ADP
faba-117	149	26	a	a	DET
faba-117	149	27	listed	list	VERB
faba-117	149	28	company	company	NOUN
faba-117	149	29	calculated	calculate	VERB
faba-117	149	30	by	by	ADP
faba-117	149	31	multiplying	multiply	VERB
faba-117	149	32	the	the	DET
faba-117	149	33	total	total	ADJ
faba-117	149	34	number	number	NOUN
faba-117	149	35	of	of	ADP
faba-117	149	36	shares	share	NOUN
faba-117	149	37	by	by	ADP
faba-117	149	38	the	the	DET
faba-117	149	39	current	current	ADJ
faba-117	149	40	share	share	NOUN
faba-117	149	41	price	price	NOUN
faba-117	149	42	.	.	PUNCT
faba-117	150	1	in	in	ADP
faba-117	150	2	addition	addition	NOUN
faba-117	150	3	,	,	PUNCT
faba-117	150	4	the	the	DET
faba-117	150	5	equity	equity	NOUN
faba-117	150	6	ratio	ratio	NOUN
faba-117	150	7	is	be	AUX
faba-117	150	8	the	the	DET
faba-117	150	9	ratio	ratio	NOUN
faba-117	150	10	between	between	ADP
faba-117	150	11	a	a	DET
faba-117	150	12	company	company	NOUN
faba-117	150	13	's	's	PART
faba-117	150	14	equity	equity	NOUN
faba-117	150	15	and	and	CCONJ
faba-117	150	16	total	total	ADJ
faba-117	150	17	assets	asset	NOUN
faba-117	150	18	.	.	PUNCT
faba-117	151	1	also	also	ADV
faba-117	151	2	,	,	PUNCT
faba-117	151	3	profitability	profitability	NOUN
faba-117	151	4	,	,	PUNCT
faba-117	151	5	which	which	PRON
faba-117	151	6	defines	define	VERB
faba-117	151	7	a	a	DET
faba-117	151	8	company	company	NOUN
faba-117	151	9	's	's	PART
faba-117	151	10	ability	ability	NOUN
faba-117	151	11	to	to	PART
faba-117	151	12	generate	generate	VERB
faba-117	151	13	a	a	DET
faba-117	151	14	return	return	NOUN
faba-117	151	15	based	base	VERB
faba-117	151	16	on	on	ADP
faba-117	151	17	its	its	PRON
faba-117	151	18	resources	resource	NOUN
faba-117	151	19	,	,	PUNCT
faba-117	151	20	and	and	CCONJ
faba-117	151	21	return	return	VERB
faba-117	151	22	on	on	ADP
faba-117	151	23	equity	equity	NOUN
faba-117	151	24	(	(	PUNCT
faba-117	151	25	roe	roe	PROPN
faba-117	151	26	)	)	PUNCT
faba-117	151	27	,	,	PUNCT
faba-117	151	28	a	a	DET
faba-117	151	29	measure	measure	NOUN
faba-117	151	30	of	of	ADP
faba-117	151	31	financial	financial	ADJ
faba-117	151	32	performance	performance	NOUN
faba-117	151	33	calculated	calculate	VERB
faba-117	151	34	by	by	ADP
faba-117	151	35	return	return	NOUN
faba-117	151	36	on	on	ADP
faba-117	151	37	assets	asset	NOUN
faba-117	151	38	multiplied	multiply	VERB
faba-117	151	39	by	by	ADP
faba-117	151	40	financial	financial	ADJ
faba-117	151	41	leverage	leverage	NOUN
faba-117	151	42	multiplier	multiplier	ADV
faba-117	151	43	.	.	PUNCT
faba-117	152	1	research	research	NOUN
faba-117	152	2	models	model	NOUN
faba-117	152	3	this	this	DET
faba-117	152	4	study	study	NOUN
faba-117	152	5	follows	follow	VERB
faba-117	152	6	the	the	DET
faba-117	152	7	following	follow	VERB
faba-117	152	8	two	two	NUM
faba-117	152	9	research	research	NOUN
faba-117	152	10	models	model	NOUN
faba-117	152	11	.	.	PUNCT
faba-117	153	1	the	the	DET
faba-117	153	2	difference	difference	NOUN
faba-117	153	3	between	between	ADP
faba-117	153	4	the	the	DET
faba-117	153	5	two	two	NUM
faba-117	153	6	models	model	NOUN
faba-117	153	7	is	be	AUX
faba-117	153	8	that	that	SCONJ
faba-117	153	9	the	the	DET
faba-117	153	10	first	first	ADJ
faba-117	153	11	model	model	NOUN
faba-117	153	12	includes	include	VERB
faba-117	153	13	risk	risk	NOUN
faba-117	153	14	management	management	NOUN
faba-117	153	15	reporting	report	VERB
faba-117	153	16	with	with	ADP
faba-117	153	17	all	all	DET
faba-117	153	18	the	the	DET
faba-117	153	19	available	available	ADJ
faba-117	153	20	risk	risk	NOUN
faba-117	153	21	management	management	NOUN
faba-117	153	22	reporting	reporting	NOUN
faba-117	153	23	features	feature	NOUN
faba-117	153	24	in	in	ADP
faba-117	153	25	companies	company	NOUN
faba-117	153	26	’	'	PUNCT
faba-117	153	27	annual	annual	ADJ
faba-117	153	28	reports	report	NOUN
faba-117	153	29	,	,	PUNCT
faba-117	153	30	while	while	SCONJ
faba-117	153	31	the	the	DET
faba-117	153	32	second	second	ADJ
faba-117	153	33	model	model	NOUN
faba-117	153	34	only	only	ADV
faba-117	153	35	consists	consist	VERB
faba-117	153	36	of	of	ADP
faba-117	153	37	all	all	DET
faba-117	153	38	the	the	DET
faba-117	153	39	features	feature	NOUN
faba-117	153	40	.	.	PUNCT
faba-117	154	1	𝐸𝑓𝑓𝑖,𝑡	𝐸𝑓𝑓𝑖,𝑡	PROPN
faba-117	154	2	=	=	SYM
faba-117	154	3	𝛽0	𝛽0	PROPN
faba-117	154	4	+	+	CCONJ
faba-117	155	1	𝛽1𝑅𝑀𝑅𝑖,𝑡	𝛽1𝑅𝑀𝑅𝑖,𝑡	PROPN
faba-117	156	1	+	+	CCONJ
faba-117	156	2	𝛽2𝑅𝑀𝑖,𝑡	𝛽2𝑅𝑀𝑖,𝑡	ADJ
faba-117	156	3	+	+	CCONJ
faba-117	156	4	𝛽3𝐶𝐴𝑃𝑖,𝑡	𝛽3𝐶𝐴𝑃𝑖,𝑡	ADJ
faba-117	156	5	+	+	CCONJ
faba-117	156	6	𝛽4𝐶𝑂𝑀𝑖,𝑡	𝛽4𝐶𝑂𝑀𝑖,𝑡	NOUN
faba-117	157	1	+	+	CCONJ
faba-117	157	2	𝛽5𝐶𝑅𝐸𝑖,𝑡	𝛽5𝐶𝑅𝐸𝑖,𝑡	ADJ
faba-117	157	3	+	+	CCONJ
faba-117	157	4	𝛽6𝐶𝑌𝐵𝑖,𝑡	𝛽6𝐶𝑌𝐵𝑖,𝑡	ADJ
faba-117	157	5	+	+	CCONJ
faba-117	157	6	𝛽7𝐸𝑄𝑈𝑖,𝑡	𝛽7𝐸𝑄𝑈𝑖,𝑡	ADJ
faba-117	157	7	+	+	CCONJ
faba-117	158	1	𝛽8𝐹𝑂𝑅𝑖,𝑡	𝛽8𝐹𝑂𝑅𝑖,𝑡	PROPN
faba-117	158	2	+	+	CCONJ
faba-117	158	3	𝛽9𝐼𝑁𝑇𝑖,𝑡	𝛽9𝐼𝑁𝑇𝑖,𝑡	ADJ
faba-117	158	4	+	+	CCONJ
faba-117	158	5	𝛽10𝐼𝑁𝑉𝑖,𝑡	𝛽10𝐼𝑁𝑉𝑖,𝑡	ADJ
faba-117	158	6	+	+	CCONJ
faba-117	158	7	𝛽11𝑀𝐴𝑅𝑖,𝑡	𝛽11𝑀𝐴𝑅𝑖,𝑡	ADJ
faba-117	158	8	+	+	SYM
faba-117	158	9	𝛽12𝑅𝐸𝐺𝑖,𝑡	𝛽12𝑅𝐸𝐺𝑖,𝑡	NOUN
faba-117	158	10	+	+	X
faba-117	158	11	𝛽13𝑅𝐸𝑃𝑖,𝑡	𝛽13𝑅𝐸𝑃𝑖,𝑡	ADJ
faba-117	158	12	+	+	CCONJ
faba-117	158	13	𝛽14𝑆𝑇𝑅𝐴𝑖,𝑡	𝛽14𝑆𝑇𝑅𝐴𝑖,𝑡	PROPN
faba-117	158	14	+	+	SYM
faba-117	158	15	𝛽15𝑆𝑈𝑃𝑖,𝑡	𝛽15𝑆𝑈𝑃𝑖,𝑡	NOUN
faba-117	158	16	+	+	CCONJ
faba-117	158	17	𝛽16𝐸𝑃𝑆𝑖,𝑡	𝛽16𝐸𝑃𝑆𝑖,𝑡	ADJ
faba-117	158	18	+	+	CCONJ
faba-117	158	19	𝛽17𝐿𝐸𝑉𝑖,𝑡	𝛽17𝐿𝐸𝑉𝑖,𝑡	VERB
faba-117	158	20	+	+	ADJ
faba-117	158	21	𝛽18𝑆𝐼𝑍𝑖,𝑡	𝛽18𝑆𝐼𝑍𝑖,𝑡	ADV
faba-117	158	22	+	+	CCONJ
faba-117	158	23	𝛽19𝑃𝑅𝑂𝑖,𝑡	𝛽19𝑃𝑅𝑂𝑖,𝑡	ADJ
faba-117	158	24	+	+	CCONJ
faba-117	158	25	𝛽20𝑅𝑂𝐸𝑖,𝑡	𝛽20𝑅𝑂𝐸𝑖,𝑡	X
faba-117	158	26	+	+	CCONJ
faba-117	158	27	𝜀𝑖,𝑡	𝜀𝑖,𝑡	PRON
faba-117	158	28	m	m	VERB
faba-117	158	29	1	1	NUM
faba-117	158	30	𝐸𝑓𝑓𝑖,𝑡	𝐸𝑓𝑓𝑖,𝑡	NOUN
faba-117	158	31	=	=	SYM
faba-117	158	32	𝛽0	𝛽0	PROPN
faba-117	158	33	+	+	CCONJ
faba-117	158	34	𝛽1𝑅𝑀𝑖,𝑡	𝛽1𝑅𝑀𝑖,𝑡	VERB
faba-117	158	35	+	+	CCONJ
faba-117	158	36	𝛽2𝐶𝐴𝑃𝑖,𝑡	𝛽2𝐶𝐴𝑃𝑖,𝑡	ADJ
faba-117	158	37	+	+	NUM
faba-117	158	38	𝛽3𝐶𝑂𝑀𝑖,𝑡	𝛽3𝐶𝑂𝑀𝑖,𝑡	ADJ
faba-117	158	39	+	+	CCONJ
faba-117	158	40	𝛽4𝐶𝑅𝐸𝑖,𝑡	𝛽4𝐶𝑅𝐸𝑖,𝑡	ADJ
faba-117	158	41	+	+	CCONJ
faba-117	158	42	𝛽5𝐶𝑌𝐵𝑖,𝑡	𝛽5𝐶𝑌𝐵𝑖,𝑡	ADJ
faba-117	158	43	+	+	CCONJ
faba-117	158	44	𝛽6𝐸𝑄𝑈𝑖,𝑡	𝛽6𝐸𝑄𝑈𝑖,𝑡	ADJ
faba-117	158	45	+	+	CCONJ
faba-117	158	46	𝛽7𝐹𝑂𝑅𝑖,𝑡	𝛽7𝐹𝑂𝑅𝑖,𝑡	ADJ
faba-117	158	47	+	+	CCONJ
faba-117	158	48	𝛽8𝐼𝑁𝑇𝑖,𝑡	𝛽8𝐼𝑁𝑇𝑖,𝑡	ADJ
faba-117	158	49	+	+	CCONJ
faba-117	158	50	𝛽9𝐼𝑁𝑉𝑖,𝑡	𝛽9𝐼𝑁𝑉𝑖,𝑡	PROPN
faba-117	158	51	+	+	CCONJ
faba-117	158	52	𝛽10𝑀𝐴𝑅𝑖,𝑡	𝛽10𝑀𝐴𝑅𝑖,𝑡	NOUN
faba-117	158	53	+	+	ADJ
faba-117	158	54	𝛽11𝑅𝐸𝐺𝑖,𝑡	𝛽11𝑅𝐸𝐺𝑖,𝑡	NOUN
faba-117	158	55	+	+	PUNCT
faba-117	158	56	𝛽12𝑅𝐸𝑃𝑖,𝑡	𝛽12𝑅𝐸𝑃𝑖,𝑡	ADP
faba-117	158	57	+	+	NOUN
faba-117	158	58	𝛽13𝑆𝑇𝑅𝑖,𝑡	𝛽13𝑆𝑇𝑅𝑖,𝑡	VERB
faba-117	158	59	+	+	CCONJ
faba-117	158	60	𝛽14𝑆𝑈𝑃𝑖,𝑡	𝛽14𝑆𝑈𝑃𝑖,𝑡	NOUN
faba-117	159	1	+	+	CCONJ
faba-117	159	2	𝛽15𝐸𝑃𝑆𝑖,𝑡	𝛽15𝐸𝑃𝑆𝑖,𝑡	VERB
faba-117	159	3	+	+	X
faba-117	159	4	𝛽16𝐿𝐸𝑉𝑖,𝑡	𝛽16𝐿𝐸𝑉𝑖,𝑡	ADP
faba-117	159	5	+	+	PUNCT
faba-117	159	6	𝛽17𝑆𝐼𝑍𝑖,𝑡	𝛽17𝑆𝐼𝑍𝑖,𝑡	ADV
faba-117	159	7	+	+	CCONJ
faba-117	159	8	𝛽18𝑃𝑅𝑂𝑖,𝑡	𝛽18𝑃𝑅𝑂𝑖,𝑡	ADJ
faba-117	159	9	+	+	CCONJ
faba-117	159	10	𝛽19𝑅𝑂𝐸𝑖,𝑡	𝛽19𝑅𝑂𝐸𝑖,𝑡	ADJ
faba-117	159	11	+	+	CCONJ
faba-117	159	12	𝜀𝑖,𝑡	𝜀𝑖,𝑡	VERB
faba-117	159	13	m	m	VERB
faba-117	159	14	2	2	NUM
faba-117	159	15	variables	variable	NOUN
faba-117	159	16	’	'	PUNCT
faba-117	159	17	measurements	measurement	NOUN
faba-117	159	18	as	as	SCONJ
faba-117	159	19	mentioned	mention	VERB
faba-117	159	20	before	before	ADP
faba-117	159	21	independent	independent	ADJ
faba-117	159	22	variable	variable	NOUN
faba-117	159	23	of	of	ADP
faba-117	159	24	this	this	DET
faba-117	159	25	study	study	NOUN
faba-117	159	26	is	be	AUX
faba-117	159	27	risk	risk	NOUN
faba-117	159	28	management	management	NOUN
faba-117	159	29	reporting	reporting	NOUN
faba-117	159	30	,	,	PUNCT
faba-117	159	31	and	and	CCONJ
faba-117	159	32	all	all	DET
faba-117	159	33	the	the	DET
faba-117	159	34	available	available	ADJ
faba-117	159	35	features	feature	NOUN
faba-117	159	36	for	for	ADP
faba-117	159	37	risk	risk	NOUN
faba-117	159	38	management	management	NOUN
faba-117	159	39	in	in	ADP
faba-117	159	40	annual	annual	ADJ
faba-117	159	41	reports	report	NOUN
faba-117	159	42	of	of	ADP
faba-117	159	43	companies	company	NOUN
faba-117	159	44	.	.	PUNCT
faba-117	160	1	dependent	dependent	ADJ
faba-117	160	2	variable	variable	NOUN
faba-117	160	3	of	of	ADP
faba-117	160	4	this	this	DET
faba-117	160	5	study	study	NOUN
faba-117	160	6	is	be	AUX
faba-117	160	7	financial	financial	ADJ
faba-117	160	8	efficiency	efficiency	NOUN
faba-117	160	9	.	.	PUNCT
faba-117	161	1	this	this	DET
faba-117	161	2	study	study	NOUN
faba-117	161	3	also	also	ADV
faba-117	161	4	employs	employ	VERB
faba-117	161	5	some	some	DET
faba-117	161	6	control	control	NOUN
faba-117	161	7	variables	variable	NOUN
faba-117	161	8	,	,	PUNCT
faba-117	161	9	earnings	earning	NOUN
faba-117	161	10	per	per	ADP
faba-117	161	11	share	share	NOUN
faba-117	161	12	(	(	PUNCT
faba-117	161	13	eps	eps	PROPN
faba-117	161	14	)	)	PUNCT
faba-117	161	15	,	,	PUNCT
faba-117	161	16	leverage	leverage	NOUN
faba-117	161	17	,	,	PUNCT
faba-117	161	18	size	size	NOUN
faba-117	161	19	,	,	PUNCT
faba-117	161	20	return	return	VERB
faba-117	161	21	on	on	ADP
faba-117	161	22	equity	equity	NOUN
faba-117	161	23	(	(	PUNCT
faba-117	161	24	roe	roe	PROPN
faba-117	161	25	)	)	PUNCT
faba-117	161	26	and	and	CCONJ
faba-117	161	27	profitability	profitability	NOUN
faba-117	161	28	.	.	PUNCT
faba-117	162	1	table	table	NOUN
faba-117	162	2	1	1	NUM
faba-117	162	3	illustrates	illustrate	VERB
faba-117	162	4	the	the	DET
faba-117	162	5	summary	summary	NOUN
faba-117	162	6	of	of	ADP
faba-117	162	7	the	the	DET
faba-117	162	8	variables	variable	NOUN
faba-117	162	9	with	with	ADP
faba-117	162	10	their	their	PRON
faba-117	162	11	measurements	measurement	NOUN
faba-117	162	12	and	and	CCONJ
faba-117	162	13	data	datum	NOUN
faba-117	162	14	collection	collection	NOUN
faba-117	162	15	sources	source	NOUN
faba-117	162	16	.	.	PUNCT
faba-117	163	1	table	table	NOUN
faba-117	163	2	1	1	NUM
faba-117	163	3	:	:	PUNCT
faba-117	163	4	variables	variable	NOUN
faba-117	163	5	measurements	measurement	NOUN
faba-117	163	6	and	and	CCONJ
faba-117	163	7	data	datum	NOUN
faba-117	163	8	collection	collection	NOUN
faba-117	163	9	sources	source	NOUN
faba-117	163	10	variables	variable	VERB
faba-117	163	11	measurements	measurement	NOUN
faba-117	163	12	sources	source	NOUN
faba-117	163	13	eff	eff	PROPN
faba-117	163	14	is	be	AUX
faba-117	163	15	financial	financial	ADJ
faba-117	163	16	efficiency	efficiency	NOUN
faba-117	163	17	measured	measure	VERB
faba-117	163	18	by	by	ADP
faba-117	163	19	total	total	ADJ
faba-117	163	20	asset	asset	NOUN
faba-117	163	21	turnover	turnover	NOUN
faba-117	163	22	(	(	PUNCT
faba-117	163	23	revenue	revenue	NOUN
faba-117	163	24	on	on	ADP
faba-117	163	25	total	total	ADJ
faba-117	163	26	assets	asset	NOUN
faba-117	163	27	)	)	PUNCT
faba-117	163	28	annual	annual	ADJ
faba-117	163	29	reports	report	NOUN
faba-117	163	30	,	,	PUNCT
faba-117	163	31	datastream	datastream	ADJ
faba-117	163	32	rmr	rmr	PROPN
faba-117	163	33	is	be	AUX
faba-117	163	34	risk	risk	NOUN
faba-117	163	35	management	management	NOUN
faba-117	163	36	reporting	reporting	NOUN
faba-117	163	37	measured	measure	VERB
faba-117	163	38	by	by	ADP
faba-117	163	39	dummy	dummy	ADJ
faba-117	163	40	variable	variable	NOUN
faba-117	163	41	(	(	PUNCT
faba-117	163	42	if	if	SCONJ
faba-117	163	43	the	the	DET
faba-117	163	44	company	company	NOUN
faba-117	163	45	provided	provide	VERB
faba-117	163	46	risk	risk	NOUN
faba-117	163	47	management	management	NOUN
faba-117	163	48	report	report	NOUN
faba-117	163	49	1	1	NUM
faba-117	163	50	otherwise	otherwise	ADV
faba-117	163	51	0	0	NUM
faba-117	163	52	)	)	PUNCT
faba-117	163	53	annual	annual	ADJ
faba-117	163	54	reports	report	NOUN
faba-117	163	55	rco	rco	PROPN
faba-117	163	56	is	be	AUX
faba-117	163	57	risk	risk	NOUN
faba-117	163	58	management	management	NOUN
faba-117	163	59	committee	committee	NOUN
faba-117	163	60	measured	measure	VERB
faba-117	163	61	by	by	ADP
faba-117	163	62	dummy	dummy	ADJ
faba-117	163	63	variable	variable	NOUN
faba-117	163	64	(	(	PUNCT
faba-117	163	65	if	if	SCONJ
faba-117	163	66	the	the	DET
faba-117	163	67	company	company	NOUN
faba-117	163	68	have	have	AUX
faba-117	163	69	risk	risk	NOUN
faba-117	163	70	management	management	NOUN
faba-117	163	71	committee	committee	NOUN
faba-117	163	72	1	1	NUM
faba-117	163	73	otherwise	otherwise	ADV
faba-117	163	74	0	0	NUM
faba-117	163	75	)	)	PUNCT
faba-117	163	76	annual	annual	ADJ
faba-117	163	77	reports	report	NOUN
faba-117	163	78	cap	cap	NOUN
faba-117	163	79	is	be	AUX
faba-117	163	80	capital	capital	NOUN
faba-117	163	81	risk	risk	NOUN
faba-117	163	82	measured	measure	VERB
faba-117	163	83	by	by	ADP
faba-117	163	84	dummy	dummy	ADJ
faba-117	163	85	variable	variable	NOUN
faba-117	163	86	(	(	PUNCT
faba-117	163	87	if	if	SCONJ
faba-117	163	88	the	the	DET
faba-117	163	89	company	company	NOUN
faba-117	163	90	reported	report	VERB
faba-117	163	91	capital	capital	NOUN
faba-117	163	92	risk	risk	NOUN
faba-117	163	93	1	1	NUM
faba-117	163	94	otherwise	otherwise	ADV
faba-117	163	95	0	0	NUM
faba-117	163	96	)	)	PUNCT
faba-117	163	97	,	,	PUNCT
faba-117	163	98	risk	risk	NOUN
faba-117	163	99	management	management	NOUN
faba-117	163	100	feature	feature	NOUN
faba-117	163	101	annual	annual	ADJ
faba-117	163	102	reports	report	NOUN
faba-117	163	103	com	com	NOUN
faba-117	163	104	is	be	AUX
faba-117	163	105	compliance	compliance	NOUN
faba-117	163	106	risk	risk	NOUN
faba-117	163	107	measured	measure	VERB
faba-117	163	108	by	by	ADP
faba-117	163	109	dummy	dummy	ADJ
faba-117	163	110	variable	variable	NOUN
faba-117	163	111	(	(	PUNCT
faba-117	163	112	if	if	SCONJ
faba-117	163	113	the	the	DET
faba-117	163	114	company	company	NOUN
faba-117	163	115	reported	report	VERB
faba-117	163	116	compliance	compliance	NOUN
faba-117	163	117	risk	risk	NOUN
faba-117	163	118	1	1	NUM
faba-117	163	119	otherwise	otherwise	ADV
faba-117	163	120	0	0	NUM
faba-117	163	121	)	)	PUNCT
faba-117	163	122	,	,	PUNCT
faba-117	163	123	risk	risk	NOUN
faba-117	163	124	management	management	NOUN
faba-117	163	125	feature	feature	NOUN
faba-117	163	126	annual	annual	ADJ
faba-117	163	127	reports	report	NOUN
faba-117	163	128	cre	cre	PROPN
faba-117	163	129	is	be	AUX
faba-117	163	130	credit	credit	NOUN
faba-117	163	131	risk	risk	NOUN
faba-117	163	132	measured	measure	VERB
faba-117	163	133	by	by	ADP
faba-117	163	134	dummy	dummy	ADJ
faba-117	163	135	variable	variable	NOUN
faba-117	163	136	(	(	PUNCT
faba-117	163	137	if	if	SCONJ
faba-117	163	138	the	the	DET
faba-117	163	139	company	company	NOUN
faba-117	163	140	reported	report	VERB
faba-117	163	141	credit	credit	NOUN
faba-117	163	142	risk	risk	NOUN
faba-117	163	143	1	1	NUM
faba-117	163	144	otherwise	otherwise	ADV
faba-117	163	145	0	0	NUM
faba-117	163	146	)	)	PUNCT
faba-117	163	147	,	,	PUNCT
faba-117	163	148	risk	risk	NOUN
faba-117	163	149	management	management	NOUN
faba-117	163	150	feature	feature	VERB
faba-117	163	151	annual	annual	ADJ
faba-117	163	152	reports	report	NOUN
faba-117	163	153	finance	finance	NOUN
faba-117	163	154	,	,	PUNCT
faba-117	163	155	accounting	accounting	NOUN
faba-117	163	156	and	and	CCONJ
faba-117	163	157	business	business	NOUN
faba-117	163	158	analysis	analysis	NOUN
faba-117	163	159	4	4	NUM
faba-117	163	160	(	(	PUNCT
faba-117	163	161	1	1	NUM
faba-117	163	162	)	)	PUNCT
faba-117	163	163	2022	2022	NUM
faba-117	163	164	73	73	NUM
faba-117	163	165	cyb	cyb	PROPN
faba-117	163	166	is	be	AUX
faba-117	163	167	cyber	cyber	ADJ
faba-117	163	168	risk	risk	NOUN
faba-117	163	169	measured	measure	VERB
faba-117	163	170	by	by	ADP
faba-117	163	171	dummy	dummy	ADJ
faba-117	163	172	variable	variable	NOUN
faba-117	163	173	(	(	PUNCT
faba-117	163	174	if	if	SCONJ
faba-117	163	175	the	the	DET
faba-117	163	176	company	company	NOUN
faba-117	163	177	reported	report	VERB
faba-117	163	178	cyber	cyber	ADJ
faba-117	163	179	risk	risk	NOUN
faba-117	163	180	1	1	NUM
faba-117	163	181	otherwise	otherwise	ADV
faba-117	163	182	0	0	NUM
faba-117	163	183	)	)	PUNCT
faba-117	163	184	,	,	PUNCT
faba-117	163	185	risk	risk	NOUN
faba-117	163	186	management	management	NOUN
faba-117	163	187	feature	feature	NOUN
faba-117	163	188	annual	annual	ADJ
faba-117	163	189	reports	report	NOUN
faba-117	163	190	equ	equ	PROPN
faba-117	163	191	is	be	AUX
faba-117	163	192	equity	equity	NOUN
faba-117	163	193	risk	risk	NOUN
faba-117	163	194	measured	measure	VERB
faba-117	163	195	by	by	ADP
faba-117	163	196	dummy	dummy	ADJ
faba-117	163	197	variable	variable	NOUN
faba-117	163	198	(	(	PUNCT
faba-117	163	199	if	if	SCONJ
faba-117	163	200	the	the	DET
faba-117	163	201	company	company	NOUN
faba-117	163	202	reported	report	VERB
faba-117	163	203	equity	equity	NOUN
faba-117	163	204	risk	risk	NOUN
faba-117	163	205	1	1	NUM
faba-117	163	206	otherwise	otherwise	ADV
faba-117	163	207	0	0	NUM
faba-117	163	208	)	)	PUNCT
faba-117	163	209	,	,	PUNCT
faba-117	163	210	risk	risk	NOUN
faba-117	163	211	management	management	NOUN
faba-117	163	212	feature	feature	VERB
faba-117	163	213	annual	annual	ADJ
faba-117	163	214	reports	report	NOUN
faba-117	163	215	for	for	ADP
faba-117	163	216	is	be	AUX
faba-117	163	217	foreign	foreign	ADJ
faba-117	163	218	currency	currency	NOUN
faba-117	163	219	risk	risk	NOUN
faba-117	163	220	measured	measure	VERB
faba-117	163	221	by	by	ADP
faba-117	163	222	dummy	dummy	ADJ
faba-117	163	223	variable	variable	NOUN
faba-117	163	224	(	(	PUNCT
faba-117	163	225	if	if	SCONJ
faba-117	163	226	the	the	DET
faba-117	163	227	company	company	NOUN
faba-117	163	228	reported	report	VERB
faba-117	163	229	foreign	foreign	ADJ
faba-117	163	230	currency	currency	NOUN
faba-117	163	231	risk	risk	NOUN
faba-117	163	232	1	1	NUM
faba-117	163	233	otherwise	otherwise	ADV
faba-117	163	234	0	0	NUM
faba-117	163	235	)	)	PUNCT
faba-117	163	236	,	,	PUNCT
faba-117	163	237	risk	risk	NOUN
faba-117	163	238	management	management	NOUN
faba-117	163	239	feature	feature	NOUN
faba-117	163	240	annual	annual	ADJ
faba-117	163	241	reports	report	NOUN
faba-117	163	242	int	int	NOUN
faba-117	163	243	is	be	AUX
faba-117	163	244	interest	interest	NOUN
faba-117	163	245	rate	rate	NOUN
faba-117	163	246	risk	risk	NOUN
faba-117	163	247	measured	measure	VERB
faba-117	163	248	by	by	ADP
faba-117	163	249	dummy	dummy	ADJ
faba-117	163	250	variable	variable	NOUN
faba-117	163	251	(	(	PUNCT
faba-117	163	252	if	if	SCONJ
faba-117	163	253	the	the	DET
faba-117	163	254	company	company	NOUN
faba-117	163	255	reported	report	VERB
faba-117	163	256	interest	interest	NOUN
faba-117	163	257	rate	rate	NOUN
faba-117	163	258	risk	risk	NOUN
faba-117	163	259	1	1	NUM
faba-117	163	260	otherwise	otherwise	ADV
faba-117	163	261	0	0	NUM
faba-117	163	262	)	)	PUNCT
faba-117	163	263	,	,	PUNCT
faba-117	163	264	risk	risk	NOUN
faba-117	163	265	management	management	NOUN
faba-117	163	266	feature	feature	NOUN
faba-117	163	267	annual	annual	ADJ
faba-117	163	268	reports	report	NOUN
faba-117	163	269	inv	inv	VERB
faba-117	163	270	is	be	AUX
faba-117	163	271	inventory	inventory	NOUN
faba-117	163	272	risk	risk	NOUN
faba-117	163	273	measured	measure	VERB
faba-117	163	274	by	by	ADP
faba-117	163	275	dummy	dummy	ADJ
faba-117	163	276	variable	variable	NOUN
faba-117	163	277	(	(	PUNCT
faba-117	163	278	if	if	SCONJ
faba-117	163	279	the	the	DET
faba-117	163	280	company	company	NOUN
faba-117	163	281	reported	report	VERB
faba-117	163	282	inventory	inventory	NOUN
faba-117	163	283	risk	risk	NOUN
faba-117	163	284	1	1	NUM
faba-117	163	285	otherwise	otherwise	ADV
faba-117	163	286	0	0	NUM
faba-117	163	287	)	)	PUNCT
faba-117	163	288	,	,	PUNCT
faba-117	163	289	risk	risk	NOUN
faba-117	163	290	management	management	NOUN
faba-117	163	291	feature	feature	NOUN
faba-117	163	292	annual	annual	ADJ
faba-117	163	293	reports	report	NOUN
faba-117	163	294	mar	mar	PROPN
faba-117	163	295	is	be	AUX
faba-117	163	296	market	market	NOUN
faba-117	163	297	risk	risk	NOUN
faba-117	163	298	measured	measure	VERB
faba-117	163	299	by	by	ADP
faba-117	163	300	dummy	dummy	ADJ
faba-117	163	301	variable	variable	NOUN
faba-117	163	302	(	(	PUNCT
faba-117	163	303	if	if	SCONJ
faba-117	163	304	the	the	DET
faba-117	163	305	company	company	NOUN
faba-117	163	306	reported	report	VERB
faba-117	163	307	market	market	NOUN
faba-117	163	308	risk	risk	NOUN
faba-117	163	309	1	1	NUM
faba-117	163	310	otherwise	otherwise	ADV
faba-117	163	311	0	0	NUM
faba-117	163	312	)	)	PUNCT
faba-117	163	313	,	,	PUNCT
faba-117	163	314	risk	risk	NOUN
faba-117	163	315	management	management	NOUN
faba-117	163	316	feature	feature	NOUN
faba-117	163	317	annual	annual	ADJ
faba-117	163	318	reports	report	NOUN
faba-117	163	319	reg	reg	PRON
faba-117	163	320	is	be	AUX
faba-117	163	321	regulatory	regulatory	ADJ
faba-117	163	322	risk	risk	NOUN
faba-117	163	323	measured	measure	VERB
faba-117	163	324	by	by	ADP
faba-117	163	325	dummy	dummy	ADJ
faba-117	163	326	variable	variable	NOUN
faba-117	163	327	(	(	PUNCT
faba-117	163	328	if	if	SCONJ
faba-117	163	329	the	the	DET
faba-117	163	330	company	company	NOUN
faba-117	163	331	reported	report	VERB
faba-117	163	332	regulatory	regulatory	ADJ
faba-117	163	333	risk	risk	NOUN
faba-117	163	334	1	1	NUM
faba-117	163	335	otherwise	otherwise	ADV
faba-117	163	336	0	0	NUM
faba-117	163	337	)	)	PUNCT
faba-117	163	338	,	,	PUNCT
faba-117	163	339	risk	risk	NOUN
faba-117	163	340	management	management	NOUN
faba-117	163	341	feature	feature	NOUN
faba-117	163	342	annual	annual	ADJ
faba-117	163	343	reports	report	NOUN
faba-117	163	344	rep	rep	NOUN
faba-117	163	345	is	be	AUX
faba-117	163	346	reputational	reputational	ADJ
faba-117	163	347	risk	risk	NOUN
faba-117	163	348	measured	measure	VERB
faba-117	163	349	by	by	ADP
faba-117	163	350	dummy	dummy	ADJ
faba-117	163	351	variable	variable	NOUN
faba-117	163	352	(	(	PUNCT
faba-117	163	353	if	if	SCONJ
faba-117	163	354	the	the	DET
faba-117	163	355	company	company	NOUN
faba-117	163	356	reported	report	VERB
faba-117	163	357	reputational	reputational	ADJ
faba-117	163	358	risk	risk	NOUN
faba-117	163	359	1	1	NUM
faba-117	163	360	otherwise	otherwise	ADV
faba-117	163	361	0	0	NUM
faba-117	163	362	)	)	PUNCT
faba-117	163	363	,	,	PUNCT
faba-117	163	364	risk	risk	NOUN
faba-117	163	365	management	management	NOUN
faba-117	163	366	feature	feature	NOUN
faba-117	163	367	annual	annual	ADJ
faba-117	163	368	reports	report	NOUN
faba-117	163	369	stra	stra	PROPN
faba-117	163	370	is	be	AUX
faba-117	163	371	strategic	strategic	ADJ
faba-117	163	372	risk	risk	NOUN
faba-117	163	373	measured	measure	VERB
faba-117	163	374	by	by	ADP
faba-117	163	375	dummy	dummy	ADJ
faba-117	163	376	variable	variable	NOUN
faba-117	163	377	(	(	PUNCT
faba-117	163	378	if	if	SCONJ
faba-117	163	379	the	the	DET
faba-117	163	380	company	company	NOUN
faba-117	163	381	reported	report	VERB
faba-117	163	382	strategic	strategic	ADJ
faba-117	163	383	risk	risk	NOUN
faba-117	163	384	1	1	NUM
faba-117	163	385	otherwise	otherwise	ADV
faba-117	163	386	0	0	NUM
faba-117	163	387	)	)	PUNCT
faba-117	163	388	,	,	PUNCT
faba-117	163	389	risk	risk	NOUN
faba-117	163	390	management	management	NOUN
faba-117	163	391	feature	feature	NOUN
faba-117	163	392	annual	annual	ADJ
faba-117	163	393	reports	report	NOUN
faba-117	163	394	sup	sup	NOUN
faba-117	163	395	is	be	AUX
faba-117	163	396	supply	supply	NOUN
faba-117	163	397	change	change	NOUN
faba-117	163	398	risk	risk	NOUN
faba-117	163	399	measured	measure	VERB
faba-117	163	400	by	by	ADP
faba-117	163	401	dummy	dummy	ADJ
faba-117	163	402	variable	variable	NOUN
faba-117	163	403	(	(	PUNCT
faba-117	163	404	if	if	SCONJ
faba-117	163	405	the	the	DET
faba-117	163	406	company	company	NOUN
faba-117	163	407	reported	report	VERB
faba-117	163	408	supply	supply	NOUN
faba-117	163	409	change	change	NOUN
faba-117	163	410	risk	risk	NOUN
faba-117	163	411	1	1	NUM
faba-117	163	412	otherwise	otherwise	ADV
faba-117	163	413	0	0	NUM
faba-117	163	414	)	)	PUNCT
faba-117	163	415	,	,	PUNCT
faba-117	163	416	risk	risk	NOUN
faba-117	163	417	management	management	NOUN
faba-117	163	418	feature	feature	NOUN
faba-117	163	419	annual	annual	ADJ
faba-117	163	420	reports	report	NOUN
faba-117	163	421	eps	eps	X
faba-117	163	422	is	be	AUX
faba-117	163	423	basic	basic	ADJ
faba-117	163	424	earnings	earning	NOUN
faba-117	163	425	per	per	ADP
faba-117	163	426	share	share	NOUN
faba-117	163	427	reported	report	VERB
faba-117	163	428	in	in	ADP
faba-117	163	429	comprehensive	comprehensive	ADJ
faba-117	163	430	income	income	NOUN
faba-117	163	431	statement	statement	NOUN
faba-117	163	432	below	below	ADP
faba-117	163	433	net	net	ADJ
faba-117	163	434	income	income	NOUN
faba-117	163	435	annual	annual	ADJ
faba-117	163	436	reports	report	NOUN
faba-117	163	437	,	,	PUNCT
faba-117	163	438	datastream	datastream	ADJ
faba-117	163	439	lev	lev	NOUN
faba-117	163	440	is	be	AUX
faba-117	163	441	leverage	leverage	NOUN
faba-117	163	442	measured	measure	VERB
faba-117	163	443	by	by	ADP
faba-117	163	444	equity	equity	NOUN
faba-117	163	445	ratio	ratio	NOUN
faba-117	163	446	(	(	PUNCT
faba-117	163	447	total	total	ADJ
faba-117	163	448	equity	equity	NOUN
faba-117	163	449	on	on	ADP
faba-117	163	450	total	total	ADJ
faba-117	163	451	assets	asset	NOUN
faba-117	163	452	)	)	PUNCT
faba-117	163	453	annual	annual	ADJ
faba-117	163	454	reports	report	NOUN
faba-117	163	455	,	,	PUNCT
faba-117	163	456	datastream	datastream	ADJ
faba-117	163	457	siz	siz	PROPN
faba-117	163	458	is	be	AUX
faba-117	163	459	size	size	NOUN
faba-117	163	460	measured	measure	VERB
faba-117	163	461	by	by	ADP
faba-117	163	462	natural	natural	ADJ
faba-117	163	463	logarithm	logarithm	NOUN
faba-117	163	464	of	of	ADP
faba-117	163	465	total	total	ADJ
faba-117	163	466	assets	asset	NOUN
faba-117	163	467	annual	annual	ADJ
faba-117	163	468	reports	report	NOUN
faba-117	163	469	,	,	PUNCT
faba-117	163	470	datastream	datastream	ADJ
faba-117	163	471	pro	pro	NOUN
faba-117	163	472	is	be	AUX
faba-117	163	473	profitability	profitability	NOUN
faba-117	163	474	measured	measure	VERB
faba-117	163	475	by	by	ADP
faba-117	163	476	net	net	ADJ
faba-117	163	477	profit	profit	NOUN
faba-117	163	478	margin	margin	NOUN
faba-117	163	479	annual	annual	ADJ
faba-117	163	480	reports	report	NOUN
faba-117	163	481	,	,	PUNCT
faba-117	163	482	datastream	datastream	ADJ
faba-117	163	483	roe	roe	NOUN
faba-117	163	484	is	be	AUX
faba-117	163	485	return	return	NOUN
faba-117	163	486	on	on	ADP
faba-117	163	487	equity	equity	NOUN
faba-117	163	488	ratio	ratio	NOUN
faba-117	163	489	(	(	PUNCT
faba-117	163	490	return	return	NOUN
faba-117	163	491	on	on	ADP
faba-117	163	492	assets	asset	NOUN
faba-117	163	493	multiplied	multiply	VERB
faba-117	163	494	by	by	ADP
faba-117	163	495	financial	financial	ADJ
faba-117	163	496	leverage	leverage	NOUN
faba-117	163	497	multiplier	multiplier	ADV
faba-117	163	498	)	)	PUNCT
faba-117	163	499	annual	annual	ADJ
faba-117	163	500	reports	report	NOUN
faba-117	163	501	,	,	PUNCT
faba-117	163	502	datastream	datastream	ADJ
faba-117	163	503	results	result	NOUN
faba-117	163	504	and	and	CCONJ
faba-117	163	505	discussion	discussion	NOUN
faba-117	163	506	descriptive	descriptive	ADJ
faba-117	163	507	statistic	statistic	ADJ
faba-117	163	508	descriptive	descriptive	ADJ
faba-117	163	509	statistics	statistic	NOUN
faba-117	163	510	provide	provide	VERB
faba-117	163	511	a	a	DET
faba-117	163	512	quantitative	quantitative	ADJ
faba-117	163	513	description	description	NOUN
faba-117	163	514	of	of	ADP
faba-117	163	515	the	the	DET
faba-117	163	516	data	datum	NOUN
faba-117	163	517	with	with	ADP
faba-117	163	518	the	the	DET
faba-117	163	519	goal	goal	NOUN
faba-117	163	520	of	of	ADP
faba-117	163	521	summarizing	summarize	VERB
faba-117	163	522	the	the	DET
faba-117	163	523	variables	variable	NOUN
faba-117	163	524	.	.	PUNCT
faba-117	164	1	table	table	NOUN
faba-117	164	2	2	2	NUM
faba-117	164	3	provides	provide	VERB
faba-117	164	4	descriptive	descriptive	ADJ
faba-117	164	5	statistics	statistic	NOUN
faba-117	164	6	for	for	ADP
faba-117	164	7	all	all	DET
faba-117	164	8	variables	variable	NOUN
faba-117	164	9	used	use	VERB
faba-117	164	10	in	in	ADP
faba-117	164	11	this	this	DET
faba-117	164	12	study	study	NOUN
faba-117	164	13	and	and	CCONJ
faba-117	164	14	presents	present	VERB
faba-117	164	15	the	the	DET
faba-117	164	16	mean	mean	ADJ
faba-117	164	17	,	,	PUNCT
faba-117	164	18	median	median	ADJ
faba-117	164	19	,	,	PUNCT
faba-117	164	20	maximum	maximum	ADJ
faba-117	164	21	,	,	PUNCT
faba-117	164	22	and	and	CCONJ
faba-117	164	23	minimum	minimum	ADJ
faba-117	164	24	values	value	NOUN
faba-117	164	25	for	for	ADP
faba-117	164	26	all	all	DET
faba-117	164	27	variables	variable	NOUN
faba-117	164	28	.	.	PUNCT
faba-117	165	1	the	the	DET
faba-117	165	2	assumption	assumption	NOUN
faba-117	165	3	behind	behind	ADP
faba-117	165	4	the	the	DET
faba-117	165	5	descriptive	descriptive	ADJ
faba-117	165	6	statistics	statistic	NOUN
faba-117	165	7	is	be	AUX
faba-117	165	8	that	that	SCONJ
faba-117	165	9	the	the	DET
faba-117	165	10	data	datum	NOUN
faba-117	165	11	are	be	AUX
faba-117	165	12	normally	normally	ADV
faba-117	165	13	distributed	distribute	VERB
faba-117	165	14	,	,	PUNCT
faba-117	165	15	and	and	CCONJ
faba-117	165	16	a	a	DET
faba-117	165	17	regression	regression	NOUN
faba-117	165	18	model	model	NOUN
faba-117	165	19	based	base	VERB
faba-117	165	20	on	on	ADP
faba-117	165	21	those	those	DET
faba-117	165	22	variables	variable	NOUN
faba-117	165	23	is	be	AUX
faba-117	165	24	valid	valid	ADJ
faba-117	165	25	.	.	PUNCT
faba-117	166	1	the	the	DET
faba-117	166	2	total	total	ADJ
faba-117	166	3	sample	sample	NOUN
faba-117	166	4	of	of	ADP
faba-117	166	5	the	the	DET
faba-117	166	6	study	study	NOUN
faba-117	166	7	consists	consist	VERB
faba-117	166	8	of	of	ADP
faba-117	166	9	414	414	NUM
faba-117	166	10	company	company	NOUN
faba-117	166	11	-	-	PUNCT
faba-117	166	12	year	year	NOUN
faba-117	166	13	observations	observation	NOUN
faba-117	166	14	(	(	PUNCT
faba-117	166	15	138	138	NUM
faba-117	166	16	companies	company	NOUN
faba-117	166	17	listed	list	VERB
faba-117	166	18	in	in	ADP
faba-117	166	19	bursa	bursa	PROPN
faba-117	166	20	malaysia	malaysia	PROPN
faba-117	166	21	and	and	CCONJ
faba-117	166	22	from	from	ADP
faba-117	166	23	2018	2018	NUM
faba-117	166	24	until	until	ADP
faba-117	166	25	2020	2020	NUM
faba-117	166	26	)	)	PUNCT
faba-117	166	27	.	.	PUNCT
faba-117	167	1	table	table	NOUN
faba-117	167	2	2	2	NUM
faba-117	167	3	shows	show	VERB
faba-117	167	4	total	total	ADJ
faba-117	167	5	number	number	NOUN
faba-117	167	6	of	of	ADP
faba-117	167	7	observations	observation	NOUN
faba-117	167	8	after	after	ADP
faba-117	167	9	outlier	outlier	NOUN
faba-117	167	10	treatment	treatment	NOUN
faba-117	167	11	which	which	PRON
faba-117	167	12	is	be	AUX
faba-117	167	13	399	399	NUM
faba-117	167	14	.	.	PUNCT
faba-117	168	1	correlation	correlation	NOUN
faba-117	168	2	matrix	matrix	NOUN
faba-117	168	3	multicollinearity	multicollinearity	NOUN
faba-117	168	4	is	be	AUX
faba-117	168	5	a	a	DET
faba-117	168	6	statistical	statistical	ADJ
faba-117	168	7	phenomenon	phenomenon	NOUN
faba-117	168	8	in	in	ADP
faba-117	168	9	which	which	PRON
faba-117	168	10	two	two	NUM
faba-117	168	11	or	or	CCONJ
faba-117	168	12	more	more	ADJ
faba-117	168	13	predictor	predictor	NOUN
faba-117	168	14	variables	variable	NOUN
faba-117	168	15	are	be	AUX
faba-117	168	16	highly	highly	ADV
faba-117	168	17	correlated	correlate	VERB
faba-117	168	18	in	in	ADP
faba-117	168	19	a	a	DET
faba-117	168	20	multiple	multiple	ADJ
faba-117	168	21	regression	regression	NOUN
faba-117	168	22	model	model	NOUN
faba-117	168	23	.	.	PUNCT
faba-117	169	1	according	accord	VERB
faba-117	169	2	to	to	ADP
faba-117	169	3	gujarati	gujarati	PROPN
faba-117	169	4	(	(	PUNCT
faba-117	169	5	2003	2003	NUM
faba-117	169	6	)	)	PUNCT
faba-117	169	7	,	,	PUNCT
faba-117	169	8	the	the	DET
faba-117	169	9	presence	presence	NOUN
faba-117	169	10	of	of	ADP
faba-117	169	11	multicollinearity	multicollinearity	NOUN
faba-117	169	12	can	can	AUX
faba-117	169	13	affect	affect	VERB
faba-117	169	14	the	the	DET
faba-117	169	15	accuracy	accuracy	NOUN
faba-117	169	16	of	of	ADP
faba-117	169	17	multiple	multiple	ADJ
faba-117	169	18	regression	regression	NOUN
faba-117	169	19	analysis	analysis	NOUN
faba-117	169	20	by	by	ADP
faba-117	169	21	making	make	VERB
faba-117	169	22	estimates	estimate	NOUN
faba-117	169	23	of	of	ADP
faba-117	169	24	regression	regression	NOUN
faba-117	169	25	coefficients	coefficient	NOUN
faba-117	169	26	unreliable	unreliable	ADJ
faba-117	169	27	.	.	PUNCT
faba-117	170	1	a	a	DET
faba-117	170	2	correlation	correlation	NOUN
faba-117	170	3	value	value	NOUN
faba-117	170	4	of	of	ADP
faba-117	170	5	less	less	ADJ
faba-117	170	6	than	than	ADP
faba-117	170	7	0.8	0.8	NUM
faba-117	170	8	indicates	indicate	VERB
faba-117	170	9	that	that	SCONJ
faba-117	170	10	there	there	PRON
faba-117	170	11	is	be	VERB
faba-117	170	12	no	no	DET
faba-117	170	13	collinearity	collinearity	NOUN
faba-117	170	14	problem	problem	NOUN
faba-117	170	15	between	between	ADP
faba-117	170	16	finance	finance	NOUN
faba-117	170	17	,	,	PUNCT
faba-117	170	18	accounting	accounting	NOUN
faba-117	170	19	and	and	CCONJ
faba-117	170	20	business	business	NOUN
faba-117	170	21	analysis	analysis	NOUN
faba-117	170	22	4	4	NUM
faba-117	170	23	(	(	PUNCT
faba-117	170	24	1	1	NUM
faba-117	170	25	)	)	PUNCT
faba-117	170	26	2022	2022	NUM
faba-117	170	27	74	74	NUM
faba-117	170	28	variables	variable	NOUN
faba-117	170	29	(	(	PUNCT
faba-117	170	30	gujarati	gujarati	PROPN
faba-117	170	31	2003	2003	NUM
faba-117	170	32	)	)	PUNCT
faba-117	170	33	.	.	PUNCT
faba-117	171	1	table	table	NOUN
faba-117	171	2	3	3	NUM
faba-117	171	3	shows	show	VERB
faba-117	171	4	the	the	DET
faba-117	171	5	correlation	correlation	NOUN
faba-117	171	6	matrix	matrix	NOUN
faba-117	171	7	between	between	ADP
faba-117	171	8	variables	variable	NOUN
faba-117	171	9	in	in	ADP
faba-117	171	10	this	this	DET
faba-117	171	11	study	study	NOUN
faba-117	171	12	.	.	PUNCT
faba-117	172	1	from	from	ADP
faba-117	172	2	table	table	NOUN
faba-117	172	3	3	3	NUM
faba-117	172	4	,	,	PUNCT
faba-117	172	5	it	it	PRON
faba-117	172	6	can	can	AUX
faba-117	172	7	be	be	AUX
faba-117	172	8	concluded	conclude	VERB
faba-117	172	9	that	that	SCONJ
faba-117	172	10	there	there	PRON
faba-117	172	11	is	be	VERB
faba-117	172	12	multicollinearity	multicollinearity	NOUN
faba-117	172	13	problem	problem	NOUN
faba-117	172	14	between	between	ADP
faba-117	172	15	liquidity	liquidity	NOUN
faba-117	172	16	risk	risk	NOUN
faba-117	172	17	and	and	CCONJ
faba-117	172	18	interest	interest	NOUN
faba-117	172	19	rate	rate	NOUN
faba-117	172	20	risk	risk	NOUN
faba-117	172	21	and	and	CCONJ
faba-117	172	22	credit	credit	NOUN
faba-117	172	23	risk	risk	NOUN
faba-117	172	24	.	.	PUNCT
faba-117	173	1	at	at	ADP
faba-117	173	2	the	the	DET
faba-117	173	3	same	same	ADJ
faba-117	173	4	time	time	NOUN
faba-117	173	5	,	,	PUNCT
faba-117	173	6	there	there	PRON
faba-117	173	7	is	be	VERB
faba-117	173	8	a	a	DET
faba-117	173	9	multicollinearity	multicollinearity	NOUN
faba-117	173	10	problem	problem	NOUN
faba-117	173	11	between	between	ADP
faba-117	173	12	reputational	reputational	ADJ
faba-117	173	13	risk	risk	NOUN
faba-117	173	14	and	and	CCONJ
faba-117	173	15	operational	operational	ADJ
faba-117	173	16	risk	risk	NOUN
faba-117	173	17	.	.	PUNCT
faba-117	174	1	therefore	therefore	ADV
faba-117	174	2	,	,	PUNCT
faba-117	174	3	in	in	ADP
faba-117	174	4	this	this	DET
faba-117	174	5	study	study	NOUN
faba-117	174	6	,	,	PUNCT
faba-117	174	7	these	these	DET
faba-117	174	8	four	four	NUM
faba-117	174	9	variables	variable	NOUN
faba-117	174	10	are	be	AUX
faba-117	174	11	removed	remove	VERB
faba-117	174	12	from	from	ADP
faba-117	174	13	the	the	DET
faba-117	174	14	main	main	ADJ
faba-117	174	15	analysis	analysis	NOUN
faba-117	174	16	.	.	PUNCT
faba-117	175	1	finance	finance	NOUN
faba-117	175	2	,	,	PUNCT
faba-117	175	3	accounting	accounting	NOUN
faba-117	175	4	and	and	CCONJ
faba-117	175	5	business	business	NOUN
faba-117	175	6	analysis	analysis	NOUN
faba-117	175	7	4	4	NUM
faba-117	175	8	(	(	PUNCT
faba-117	175	9	1	1	NUM
faba-117	175	10	)	)	PUNCT
faba-117	175	11	2022	2022	NUM
faba-117	175	12	75	75	NUM
faba-117	175	13	table	table	NOUN
faba-117	175	14	2	2	NUM
faba-117	175	15	:	:	PUNCT
faba-117	175	16	descriptive	descriptive	ADJ
faba-117	175	17	statistic	statistic	NOUN
faba-117	175	18	eff	eff	PROPN
faba-117	175	19	rmr	rmr	PROPN
faba-117	175	20	rco	rco	PROPN
faba-117	175	21	cap	cap	PROPN
faba-117	175	22	com	com	PROPN
faba-117	175	23	cre	cre	PROPN
faba-117	175	24	cyb	cyb	PROPN
faba-117	175	25	equ	equ	PROPN
faba-117	175	26	for	for	ADP
faba-117	175	27	int	int	PROPN
faba-117	175	28	inv	inv	PROPN
faba-117	175	29	mar	mar	PROPN
faba-117	175	30	reg	reg	PROPN
faba-117	175	31	rep	rep	PROPN
faba-117	175	32	stra	stra	PROPN
faba-117	175	33	sup	sup	PROPN
faba-117	175	34	eps	eps	PROPN
faba-117	175	35	lev	lev	PROPN
faba-117	175	36	siz	siz	PROPN
faba-117	175	37	pro	pro	X
faba-117	175	38	roe	roe	PROPN
faba-117	175	39	mean	mean	VERB
faba-117	175	40	0.71	0.71	NUM
faba-117	175	41	0.89	0.89	NUM
faba-117	175	42	0.37	0.37	NUM
faba-117	175	43	0.00	0.00	NUM
faba-117	175	44	0.01	0.01	NUM
faba-117	175	45	0.82	0.82	NUM
faba-117	175	46	0.01	0.01	NUM
faba-117	175	47	0.03	0.03	NUM
faba-117	175	48	0.51	0.51	NUM
faba-117	175	49	0.74	0.74	NUM
faba-117	175	50	0.03	0.03	NUM
faba-117	175	51	0.36	0.36	NUM
faba-117	175	52	0.01	0.01	NUM
faba-117	175	53	0.07	0.07	NUM
faba-117	175	54	0.10	0.10	NUM
faba-117	175	55	0.00	0.00	NUM
faba-117	175	56	0.07	0.07	NUM
faba-117	175	57	0.81	0.81	NUM
faba-117	175	58	5.12	5.12	NUM
faba-117	175	59	-1.88	-1.88	NUM
faba-117	175	60	-0.76	-0.76	PROPN
faba-117	175	61	med	me	VERB
faba-117	175	62	0.64	0.64	NUM
faba-117	175	63	1.00	1.00	NUM
faba-117	175	64	0.00	0.00	NUM
faba-117	175	65	0.00	0.00	NUM
faba-117	175	66	0.00	0.00	NUM
faba-117	175	67	1.00	1.00	NUM
faba-117	175	68	0.00	0.00	NUM
faba-117	175	69	0.00	0.00	NUM
faba-117	175	70	1.00	1.00	NUM
faba-117	175	71	1.00	1.00	NUM
faba-117	175	72	0.00	0.00	NUM
faba-117	175	73	0.00	0.00	NUM
faba-117	175	74	0.00	0.00	NUM
faba-117	175	75	0.00	0.00	NUM
faba-117	175	76	0.00	0.00	NUM
faba-117	175	77	0.00	0.00	NUM
faba-117	175	78	0.02	0.02	NUM
faba-117	175	79	0.57	0.57	NUM
faba-117	175	80	5.06	5.06	NUM
faba-117	175	81	1.58	1.58	NUM
faba-117	175	82	1.96	1.96	NUM
faba-117	175	83	max	max	NOUN
faba-117	175	84	2.41	2.41	NUM
faba-117	175	85	1.00	1.00	NUM
faba-117	175	86	1.00	1.00	NUM
faba-117	175	87	1.00	1.00	NUM
faba-117	175	88	1.00	1.00	NUM
faba-117	175	89	1.00	1.00	NUM
faba-117	175	90	1.00	1.00	NUM
faba-117	175	91	1.00	1.00	NUM
faba-117	175	92	1.00	1.00	NUM
faba-117	175	93	1.00	1.00	NUM
faba-117	175	94	1.00	1.00	NUM
faba-117	175	95	1.00	1.00	NUM
faba-117	175	96	1.00	1.00	NUM
faba-117	175	97	1.00	1.00	NUM
faba-117	175	98	1.00	1.00	NUM
faba-117	175	99	1.00	1.00	NUM
faba-117	175	100	0.69	0.69	NUM
faba-117	175	101	8.87	8.87	NUM
faba-117	175	102	7.87	7.87	NUM
faba-117	175	103	53.99	53.99	NUM
faba-117	175	104	55.86	55.86	NUM
faba-117	175	105	min	min	NOUN
faba-117	175	106	0.02	0.02	NUM
faba-117	175	107	0.00	0.00	NUM
faba-117	175	108	0.00	0.00	NUM
faba-117	175	109	0.00	0.00	NUM
faba-117	175	110	0.00	0.00	NUM
faba-117	175	111	0.00	0.00	NUM
faba-117	175	112	0.00	0.00	NUM
faba-117	175	113	0.00	0.00	NUM
faba-117	175	114	0.00	0.00	NUM
faba-117	175	115	0.00	0.00	NUM
faba-117	175	116	0.00	0.00	NUM
faba-117	175	117	0.00	0.00	NUM
faba-117	175	118	0.00	0.00	NUM
faba-117	175	119	0.00	0.00	NUM
faba-117	175	120	0.00	0.00	NUM
faba-117	175	121	0.00	0.00	NUM
faba-117	175	122	0.01	0.01	NUM
faba-117	175	123	0.00	0.00	NUM
faba-117	175	124	4.00	4.00	NUM
faba-117	175	125	-77.36	-77.36	NOUN
faba-117	176	1	-78.43	-78.43	PUNCT
faba-117	176	2	obs	obs	PROPN
faba-117	176	3	399	399	NUM
faba-117	176	4	399	399	NUM
faba-117	176	5	399	399	NUM
faba-117	176	6	399	399	NUM
faba-117	176	7	399	399	NUM
faba-117	176	8	399	399	NUM
faba-117	176	9	399	399	NUM
faba-117	176	10	399	399	NUM
faba-117	176	11	399	399	NUM
faba-117	176	12	399	399	NUM
faba-117	176	13	399	399	NUM
faba-117	176	14	399	399	NUM
faba-117	176	15	399	399	NUM
faba-117	176	16	399	399	NUM
faba-117	176	17	399	399	NUM
faba-117	176	18	399	399	NUM
faba-117	176	19	399	399	NUM
faba-117	176	20	399	399	NUM
faba-117	176	21	399	399	NUM
faba-117	176	22	399	399	NUM
faba-117	176	23	399	399	NUM
faba-117	176	24	eff	eff	PROPN
faba-117	176	25	is	be	AUX
faba-117	176	26	financial	financial	ADJ
faba-117	176	27	efficiency	efficiency	NOUN
faba-117	176	28	measured	measure	VERB
faba-117	176	29	by	by	ADP
faba-117	176	30	total	total	ADJ
faba-117	176	31	asset	asset	NOUN
faba-117	176	32	turnover	turnover	NOUN
faba-117	176	33	(	(	PUNCT
faba-117	176	34	revenue	revenue	NOUN
faba-117	176	35	on	on	ADP
faba-117	176	36	total	total	ADJ
faba-117	176	37	assets	asset	NOUN
faba-117	176	38	)	)	PUNCT
faba-117	176	39	,	,	PUNCT
faba-117	176	40	rmr	rmr	PROPN
faba-117	176	41	is	be	AUX
faba-117	176	42	risk	risk	NOUN
faba-117	176	43	management	management	NOUN
faba-117	176	44	reporting	reporting	NOUN
faba-117	176	45	measured	measure	VERB
faba-117	176	46	by	by	ADP
faba-117	176	47	dummy	dummy	ADJ
faba-117	176	48	variable	variable	NOUN
faba-117	176	49	(	(	PUNCT
faba-117	176	50	if	if	SCONJ
faba-117	176	51	the	the	DET
faba-117	176	52	company	company	NOUN
faba-117	176	53	provided	provide	VERB
faba-117	176	54	risk	risk	NOUN
faba-117	176	55	management	management	NOUN
faba-117	176	56	report	report	NOUN
faba-117	176	57	1	1	NUM
faba-117	176	58	otherwise	otherwise	ADV
faba-117	176	59	0	0	NUM
faba-117	176	60	)	)	PUNCT
faba-117	176	61	,	,	PUNCT
faba-117	176	62	rco	rco	PROPN
faba-117	176	63	is	be	AUX
faba-117	176	64	risk	risk	NOUN
faba-117	176	65	management	management	NOUN
faba-117	176	66	committee	committee	NOUN
faba-117	176	67	measured	measure	VERB
faba-117	176	68	by	by	ADP
faba-117	176	69	dummy	dummy	ADJ
faba-117	176	70	variable	variable	NOUN
faba-117	176	71	(	(	PUNCT
faba-117	176	72	if	if	SCONJ
faba-117	176	73	the	the	DET
faba-117	176	74	company	company	NOUN
faba-117	176	75	have	have	AUX
faba-117	176	76	risk	risk	NOUN
faba-117	176	77	management	management	NOUN
faba-117	176	78	committee	committee	NOUN
faba-117	176	79	1	1	NUM
faba-117	176	80	otherwise	otherwise	ADV
faba-117	176	81	0	0	NUM
faba-117	176	82	)	)	PUNCT
faba-117	176	83	,	,	PUNCT
faba-117	176	84	cap	cap	NOUN
faba-117	176	85	is	be	AUX
faba-117	176	86	capital	capital	NOUN
faba-117	176	87	risk	risk	NOUN
faba-117	176	88	measured	measure	VERB
faba-117	176	89	by	by	ADP
faba-117	176	90	dummy	dummy	ADJ
faba-117	176	91	variable	variable	NOUN
faba-117	176	92	(	(	PUNCT
faba-117	176	93	if	if	SCONJ
faba-117	176	94	the	the	DET
faba-117	176	95	company	company	NOUN
faba-117	176	96	reported	report	VERB
faba-117	176	97	capital	capital	NOUN
faba-117	176	98	risk	risk	NOUN
faba-117	176	99	1	1	NUM
faba-117	176	100	otherwise	otherwise	ADV
faba-117	176	101	0	0	NUM
faba-117	176	102	)	)	PUNCT
faba-117	176	103	,	,	PUNCT
faba-117	176	104	com	com	NOUN
faba-117	176	105	is	be	AUX
faba-117	176	106	compliance	compliance	NOUN
faba-117	176	107	risk	risk	NOUN
faba-117	176	108	measured	measure	VERB
faba-117	176	109	by	by	ADP
faba-117	176	110	dummy	dummy	ADJ
faba-117	176	111	variable	variable	NOUN
faba-117	176	112	(	(	PUNCT
faba-117	176	113	if	if	SCONJ
faba-117	176	114	the	the	DET
faba-117	176	115	company	company	NOUN
faba-117	176	116	reported	report	VERB
faba-117	176	117	compliance	compliance	NOUN
faba-117	176	118	risk	risk	NOUN
faba-117	176	119	1	1	NUM
faba-117	176	120	otherwise	otherwise	ADV
faba-117	176	121	0	0	NUM
faba-117	176	122	)	)	PUNCT
faba-117	176	123	,	,	PUNCT
faba-117	176	124	cre	cre	PROPN
faba-117	176	125	is	be	AUX
faba-117	176	126	credit	credit	NOUN
faba-117	176	127	risk	risk	NOUN
faba-117	176	128	measured	measure	VERB
faba-117	176	129	by	by	ADP
faba-117	176	130	dummy	dummy	ADJ
faba-117	176	131	variable	variable	NOUN
faba-117	176	132	(	(	PUNCT
faba-117	176	133	if	if	SCONJ
faba-117	176	134	the	the	DET
faba-117	176	135	company	company	NOUN
faba-117	176	136	reported	report	VERB
faba-117	176	137	credit	credit	NOUN
faba-117	176	138	risk	risk	NOUN
faba-117	176	139	1	1	NUM
faba-117	176	140	otherwise	otherwise	ADV
faba-117	176	141	0	0	NUM
faba-117	176	142	)	)	PUNCT
faba-117	176	143	,	,	PUNCT
faba-117	176	144	cyb	cyb	PROPN
faba-117	176	145	is	be	AUX
faba-117	176	146	cyber	cyber	ADJ
faba-117	176	147	risk	risk	NOUN
faba-117	176	148	measured	measure	VERB
faba-117	176	149	by	by	ADP
faba-117	176	150	dummy	dummy	ADJ
faba-117	176	151	variable	variable	NOUN
faba-117	176	152	(	(	PUNCT
faba-117	176	153	if	if	SCONJ
faba-117	176	154	the	the	DET
faba-117	176	155	company	company	NOUN
faba-117	176	156	reported	report	VERB
faba-117	176	157	cyber	cyber	ADJ
faba-117	176	158	risk	risk	NOUN
faba-117	176	159	1	1	NUM
faba-117	176	160	otherwise	otherwise	ADV
faba-117	176	161	0	0	NUM
faba-117	176	162	)	)	PUNCT
faba-117	176	163	,	,	PUNCT
faba-117	176	164	equ	equ	PROPN
faba-117	176	165	is	be	AUX
faba-117	176	166	equity	equity	NOUN
faba-117	176	167	risk	risk	NOUN
faba-117	176	168	measured	measure	VERB
faba-117	176	169	by	by	ADP
faba-117	176	170	dummy	dummy	ADJ
faba-117	176	171	variable	variable	NOUN
faba-117	176	172	(	(	PUNCT
faba-117	176	173	if	if	SCONJ
faba-117	176	174	the	the	DET
faba-117	176	175	company	company	NOUN
faba-117	176	176	reported	report	VERB
faba-117	176	177	equity	equity	NOUN
faba-117	176	178	risk	risk	NOUN
faba-117	176	179	1	1	NUM
faba-117	176	180	otherwise	otherwise	ADV
faba-117	176	181	0	0	NUM
faba-117	176	182	)	)	PUNCT
faba-117	176	183	,	,	PUNCT
faba-117	176	184	for	for	ADP
faba-117	176	185	is	be	AUX
faba-117	176	186	foreign	foreign	ADJ
faba-117	176	187	currency	currency	NOUN
faba-117	176	188	risk	risk	NOUN
faba-117	176	189	measured	measure	VERB
faba-117	176	190	by	by	ADP
faba-117	176	191	dummy	dummy	ADJ
faba-117	176	192	variable	variable	NOUN
faba-117	176	193	(	(	PUNCT
faba-117	176	194	if	if	SCONJ
faba-117	176	195	the	the	DET
faba-117	176	196	company	company	NOUN
faba-117	176	197	reported	report	VERB
faba-117	176	198	foreign	foreign	ADJ
faba-117	176	199	currency	currency	NOUN
faba-117	176	200	risk	risk	NOUN
faba-117	176	201	1	1	NUM
faba-117	176	202	otherwise	otherwise	ADV
faba-117	176	203	0	0	NUM
faba-117	176	204	)	)	PUNCT
faba-117	176	205	,	,	PUNCT
faba-117	176	206	int	int	NOUN
faba-117	176	207	is	be	AUX
faba-117	176	208	interest	interest	NOUN
faba-117	176	209	rate	rate	NOUN
faba-117	176	210	risk	risk	NOUN
faba-117	176	211	measured	measure	VERB
faba-117	176	212	by	by	ADP
faba-117	176	213	dummy	dummy	ADJ
faba-117	176	214	variable	variable	NOUN
faba-117	176	215	(	(	PUNCT
faba-117	176	216	if	if	SCONJ
faba-117	176	217	the	the	DET
faba-117	176	218	company	company	NOUN
faba-117	176	219	reported	report	VERB
faba-117	176	220	interest	interest	NOUN
faba-117	176	221	rate	rate	NOUN
faba-117	176	222	risk	risk	NOUN
faba-117	176	223	1	1	NUM
faba-117	176	224	otherwise	otherwise	ADV
faba-117	176	225	0	0	NUM
faba-117	176	226	)	)	PUNCT
faba-117	176	227	,	,	PUNCT
faba-117	176	228	inv	inv	NOUN
faba-117	176	229	is	be	AUX
faba-117	176	230	inventory	inventory	NOUN
faba-117	176	231	risk	risk	NOUN
faba-117	176	232	measured	measure	VERB
faba-117	176	233	by	by	ADP
faba-117	176	234	dummy	dummy	ADJ
faba-117	176	235	variable	variable	NOUN
faba-117	176	236	(	(	PUNCT
faba-117	176	237	if	if	SCONJ
faba-117	176	238	the	the	DET
faba-117	176	239	company	company	NOUN
faba-117	176	240	reported	report	VERB
faba-117	176	241	inventory	inventory	NOUN
faba-117	176	242	risk	risk	NOUN
faba-117	176	243	1	1	NUM
faba-117	176	244	otherwise	otherwise	ADV
faba-117	176	245	0	0	NUM
faba-117	176	246	)	)	PUNCT
faba-117	176	247	,	,	PUNCT
faba-117	176	248	mar	mar	PROPN
faba-117	176	249	is	be	AUX
faba-117	176	250	market	market	NOUN
faba-117	176	251	risk	risk	NOUN
faba-117	176	252	measured	measure	VERB
faba-117	176	253	by	by	ADP
faba-117	176	254	dummy	dummy	ADJ
faba-117	176	255	variable	variable	NOUN
faba-117	176	256	(	(	PUNCT
faba-117	176	257	if	if	SCONJ
faba-117	176	258	the	the	DET
faba-117	176	259	company	company	NOUN
faba-117	176	260	reported	report	VERB
faba-117	176	261	market	market	NOUN
faba-117	176	262	risk	risk	NOUN
faba-117	176	263	1	1	NUM
faba-117	176	264	otherwise	otherwise	ADV
faba-117	176	265	0	0	NUM
faba-117	176	266	)	)	PUNCT
faba-117	176	267	,	,	PUNCT
faba-117	176	268	reg	reg	PROPN
faba-117	176	269	is	be	AUX
faba-117	176	270	regulatory	regulatory	ADJ
faba-117	176	271	risk	risk	NOUN
faba-117	176	272	measured	measure	VERB
faba-117	176	273	by	by	ADP
faba-117	176	274	dummy	dummy	ADJ
faba-117	176	275	variable	variable	NOUN
faba-117	176	276	(	(	PUNCT
faba-117	176	277	if	if	SCONJ
faba-117	176	278	the	the	DET
faba-117	176	279	company	company	NOUN
faba-117	176	280	reported	report	VERB
faba-117	176	281	regulatory	regulatory	ADJ
faba-117	176	282	risk	risk	NOUN
faba-117	176	283	1	1	NUM
faba-117	176	284	otherwise	otherwise	ADV
faba-117	176	285	0	0	NUM
faba-117	176	286	)	)	PUNCT
faba-117	176	287	,	,	PUNCT
faba-117	176	288	rep	rep	PROPN
faba-117	176	289	is	be	AUX
faba-117	176	290	reputational	reputational	ADJ
faba-117	176	291	risk	risk	NOUN
faba-117	176	292	measured	measure	VERB
faba-117	176	293	by	by	ADP
faba-117	176	294	dummy	dummy	ADJ
faba-117	176	295	variable	variable	NOUN
faba-117	176	296	(	(	PUNCT
faba-117	176	297	if	if	SCONJ
faba-117	176	298	the	the	DET
faba-117	176	299	company	company	NOUN
faba-117	176	300	reported	report	VERB
faba-117	176	301	reputational	reputational	ADJ
faba-117	176	302	risk	risk	NOUN
faba-117	176	303	1	1	NUM
faba-117	176	304	otherwise	otherwise	ADV
faba-117	176	305	0	0	NUM
faba-117	176	306	)	)	PUNCT
faba-117	176	307	,	,	PUNCT
faba-117	176	308	stra	stra	PROPN
faba-117	176	309	is	be	AUX
faba-117	176	310	strategic	strategic	ADJ
faba-117	176	311	risk	risk	NOUN
faba-117	176	312	measured	measure	VERB
faba-117	176	313	by	by	ADP
faba-117	176	314	dummy	dummy	ADJ
faba-117	176	315	variable	variable	NOUN
faba-117	176	316	(	(	PUNCT
faba-117	176	317	if	if	SCONJ
faba-117	176	318	the	the	DET
faba-117	176	319	company	company	NOUN
faba-117	176	320	reported	report	VERB
faba-117	176	321	strategic	strategic	ADJ
faba-117	176	322	risk	risk	NOUN
faba-117	176	323	1	1	NUM
faba-117	176	324	otherwise	otherwise	ADV
faba-117	176	325	0	0	NUM
faba-117	176	326	)	)	PUNCT
faba-117	176	327	,	,	PUNCT
faba-117	176	328	sup	sup	NOUN
faba-117	176	329	is	be	AUX
faba-117	176	330	supply	supply	NOUN
faba-117	176	331	change	change	NOUN
faba-117	176	332	risk	risk	NOUN
faba-117	176	333	measured	measure	VERB
faba-117	176	334	by	by	ADP
faba-117	176	335	dummy	dummy	ADJ
faba-117	176	336	variable	variable	NOUN
faba-117	176	337	(	(	PUNCT
faba-117	176	338	if	if	SCONJ
faba-117	176	339	the	the	DET
faba-117	176	340	company	company	NOUN
faba-117	176	341	reported	report	VERB
faba-117	176	342	supply	supply	NOUN
faba-117	176	343	change	change	NOUN
faba-117	176	344	risk	risk	NOUN
faba-117	176	345	1	1	NUM
faba-117	176	346	otherwise	otherwise	ADV
faba-117	176	347	0	0	NUM
faba-117	176	348	)	)	PUNCT
faba-117	176	349	,	,	PUNCT
faba-117	176	350	eps	eps	PROPN
faba-117	176	351	is	be	AUX
faba-117	176	352	basic	basic	ADJ
faba-117	176	353	earnings	earning	NOUN
faba-117	176	354	per	per	ADP
faba-117	176	355	share	share	NOUN
faba-117	176	356	reported	report	VERB
faba-117	176	357	in	in	ADP
faba-117	176	358	comprehensive	comprehensive	ADJ
faba-117	176	359	income	income	NOUN
faba-117	176	360	statement	statement	NOUN
faba-117	176	361	below	below	ADP
faba-117	176	362	net	net	ADJ
faba-117	176	363	income	income	NOUN
faba-117	176	364	,	,	PUNCT
faba-117	176	365	lev	lev	NOUN
faba-117	176	366	is	be	AUX
faba-117	176	367	leverage	leverage	NOUN
faba-117	176	368	measured	measure	VERB
faba-117	176	369	by	by	ADP
faba-117	176	370	equity	equity	NOUN
faba-117	176	371	ratio	ratio	NOUN
faba-117	176	372	(	(	PUNCT
faba-117	176	373	total	total	ADJ
faba-117	176	374	equity	equity	NOUN
faba-117	176	375	on	on	ADP
faba-117	176	376	total	total	ADJ
faba-117	176	377	assets	asset	NOUN
faba-117	176	378	)	)	PUNCT
faba-117	176	379	,	,	PUNCT
faba-117	176	380	siz	siz	PROPN
faba-117	176	381	is	be	AUX
faba-117	176	382	size	size	NOUN
faba-117	176	383	measured	measure	VERB
faba-117	176	384	by	by	ADP
faba-117	176	385	natural	natural	ADJ
faba-117	176	386	logarithm	logarithm	NOUN
faba-117	176	387	of	of	ADP
faba-117	176	388	total	total	ADJ
faba-117	176	389	assets	asset	NOUN
faba-117	176	390	,	,	PUNCT
faba-117	176	391	pro	pro	X
faba-117	176	392	is	be	AUX
faba-117	176	393	profitability	profitability	NOUN
faba-117	176	394	measured	measure	VERB
faba-117	176	395	by	by	ADP
faba-117	176	396	net	net	ADJ
faba-117	176	397	profit	profit	NOUN
faba-117	176	398	margin	margin	NOUN
faba-117	176	399	,	,	PUNCT
faba-117	176	400	roe	roe	PROPN
faba-117	176	401	is	be	AUX
faba-117	176	402	return	return	NOUN
faba-117	176	403	on	on	ADP
faba-117	176	404	equity	equity	NOUN
faba-117	176	405	ratio	ratio	NOUN
faba-117	176	406	(	(	PUNCT
faba-117	176	407	return	return	NOUN
faba-117	176	408	on	on	ADP
faba-117	176	409	assets	asset	NOUN
faba-117	176	410	multiplied	multiply	VERB
faba-117	176	411	by	by	ADP
faba-117	176	412	financial	financial	ADJ
faba-117	176	413	leverage	leverage	NOUN
faba-117	176	414	multiplier	multipli	ADJ
faba-117	176	415	)	)	PUNCT
faba-117	176	416	table	table	NOUN
faba-117	176	417	3	3	NUM
faba-117	176	418	:	:	PUNCT
faba-117	176	419	correlation	correlation	NOUN
faba-117	176	420	matrix	matrix	NOUN
faba-117	176	421	between	between	ADP
faba-117	176	422	variables	variable	NOUN
faba-117	176	423	(	(	PUNCT
faba-117	176	424	multicollinearity	multicollinearity	NOUN
faba-117	176	425	)	)	PUNCT
faba-117	176	426	ef	ef	PROPN
faba-117	176	427	f	f	PROPN
faba-117	176	428	cap	cap	PROPN
faba-117	176	429	co	co	PROPN
faba-117	176	430	m	m	PROPN
faba-117	176	431	cre	cre	PROPN
faba-117	176	432	d	d	PROPN
faba-117	176	433	cyb	cyb	PROPN
faba-117	176	434	equ	equ	PROPN
faba-117	176	435	for	for	ADP
faba-117	176	436	int	int	NOUN
faba-117	176	437	inv	inv	ADJ
faba-117	176	438	liq	liq	NOUN
faba-117	176	439	mar	mar	PROPN
faba-117	176	440	ope	ope	PROPN
faba-117	176	441	reg	reg	PROPN
faba-117	176	442	rep	rep	PROPN
faba-117	176	443	rm	rm	PROPN
faba-117	176	444	stra	stra	PROPN
faba-117	176	445	sup	sup	PROPN
faba-117	176	446	eps	eps	PROPN
faba-117	176	447	lev	lev	PROPN
faba-117	176	448	pro	pro	PROPN
faba-117	176	449	rm	rm	PROPN
faba-117	176	450	t	t	PROPN
faba-117	176	451	ro	ro	PROPN
faba-117	176	452	e	e	X
faba-117	176	453	siz	siz	PROPN
faba-117	176	454	e	e	PROPN
faba-117	176	455	eff	eff	PROPN
faba-117	176	456	1.00	1.00	NUM
faba-117	176	457	finance	finance	NOUN
faba-117	176	458	,	,	PUNCT
faba-117	176	459	accounting	accounting	NOUN
faba-117	176	460	and	and	CCONJ
faba-117	176	461	business	business	NOUN
faba-117	176	462	analysis	analysis	NOUN
faba-117	176	463	4	4	NUM
faba-117	176	464	(	(	PUNCT
faba-117	176	465	1	1	NUM
faba-117	176	466	)	)	PUNCT
faba-117	176	467	2022	2022	NUM
faba-117	176	468	76	76	NUM
faba-117	176	469	cap	cap	NOUN
faba-117	176	470	0.00	0.00	NUM
faba-117	176	471	1.00	1.00	NUM
faba-117	176	472	com	com	NOUN
faba-117	176	473	0.02	0.02	NUM
faba-117	176	474	0.00	0.00	NUM
faba-117	176	475	1.00	1.00	NUM
faba-117	176	476	cred	cre	VERB
faba-117	176	477	0.00	0.00	NUM
faba-117	176	478	0.02	0.02	NUM
faba-117	176	479	0.04	0.04	NUM
faba-117	176	480	1.00	1.00	NUM
faba-117	176	481	cyb	cyb	NOUN
faba-117	176	482	0.06	0.06	NUM
faba-117	176	483	0.00	0.00	NUM
faba-117	176	484	0.01	0.01	NUM
faba-117	176	485	0.03	0.03	NUM
faba-117	176	486	1.00	1.00	NUM
faba-117	176	487	equ	equ	PROPN
faba-117	176	488	0.00	0.00	NUM
faba-117	176	489	0.01	0.01	NUM
faba-117	176	490	0.02	0.02	NUM
faba-117	176	491	0.08	0.08	NUM
faba-117	176	492	0.01	0.01	NUM
faba-117	176	493	1.00	1.00	NUM
faba-117	176	494	for	for	ADP
faba-117	176	495	0.10	0.10	NUM
faba-117	176	496	0.05	0.05	NUM
faba-117	176	497	0.03	0.03	NUM
faba-117	176	498	0.47	0.47	NUM
faba-117	176	499	0.07	0.07	NUM
faba-117	176	500	0.17	0.17	NUM
faba-117	176	501	1.00	1.00	NUM
faba-117	176	502	int	int	NOUN
faba-117	176	503	0.02	0.02	NUM
faba-117	176	504	0.03	0.03	NUM
faba-117	176	505	0.01	0.01	NUM
faba-117	176	506	0.80	0.80	NUM
faba-117	176	507	0.12	0.12	NUM
faba-117	176	508	0.10	0.10	NUM
faba-117	176	509	0.52	0.52	NUM
faba-117	176	510	1.00	1.00	NUM
faba-117	176	511	inv	inv	VERB
faba-117	176	512	0.02	0.02	NUM
faba-117	176	513	0.01	0.01	NUM
faba-117	176	514	0.02	0.02	NUM
faba-117	176	515	0.08	0.08	NUM
faba-117	176	516	0.01	0.01	NUM
faba-117	176	517	0.35	0.35	NUM
faba-117	176	518	0.07	0.07	NUM
faba-117	176	519	0.04	0.04	NUM
faba-117	176	520	1.00	1.00	NUM
faba-117	176	521	liq	liq	NOUN
faba-117	176	522	0.00	0.00	NUM
faba-117	176	523	0.03	0.03	NUM
faba-117	176	524	0.03	0.03	NUM
faba-117	176	525	0.92	0.92	NUM
faba-117	176	526	0.05	0.05	NUM
faba-117	176	527	0.09	0.09	NUM
faba-117	176	528	0.48	0.48	NUM
faba-117	176	529	0.84	0.84	NUM
faba-117	176	530	0.06	0.06	NUM
faba-117	176	531	1.00	1.00	NUM
faba-117	176	532	mar	mar	PROPN
faba-117	176	533	0.05	0.05	NUM
faba-117	176	534	0.04	0.04	NUM
faba-117	176	535	0.12	0.12	NUM
faba-117	176	536	0.35	0.35	NUM
faba-117	176	537	0.02	0.02	NUM
faba-117	176	538	0.00	0.00	NUM
faba-117	176	539	0.04	0.04	NUM
faba-117	176	540	0.18	0.18	NUM
faba-117	176	541	0.09	0.09	NUM
faba-117	176	542	0.33	0.33	NUM
faba-117	176	543	1.00	1.00	NUM
faba-117	176	544	ope	ope	NOUN
faba-117	176	545	0.04	0.04	NUM
faba-117	176	546	0.01	0.01	NUM
faba-117	176	547	0.33	0.33	NUM
faba-117	176	548	0.13	0.13	NUM
faba-117	176	549	0.13	0.13	NUM
faba-117	176	550	0.04	0.04	NUM
faba-117	176	551	0.22	0.22	NUM
faba-117	176	552	0.11	0.11	NUM
faba-117	176	553	0.04	0.04	NUM
faba-117	176	554	0.09	0.09	NUM
faba-117	176	555	0.09	0.09	NUM
faba-117	176	556	1.00	1.00	NUM
faba-117	176	557	reg	reg	NOUN
faba-117	176	558	0.00	0.00	NUM
faba-117	176	559	0.00	0.00	NUM
faba-117	176	560	0.01	0.01	NUM
faba-117	176	561	0.03	0.03	NUM
faba-117	176	562	0.01	0.01	NUM
faba-117	176	563	0.01	0.01	NUM
faba-117	176	564	0.07	0.07	NUM
faba-117	176	565	0.04	0.04	NUM
faba-117	176	566	0.21	0.21	NUM
faba-117	176	567	0.05	0.05	NUM
faba-117	176	568	0.02	0.02	NUM
faba-117	176	569	0.13	0.13	NUM
faba-117	176	570	1.00	1.00	NUM
faba-117	176	571	rep	rep	NOUN
faba-117	176	572	0.03	0.03	NUM
faba-117	176	573	0.01	0.01	NUM
faba-117	176	574	0.09	0.09	NUM
faba-117	176	575	0.13	0.13	NUM
faba-117	176	576	0.12	0.12	NUM
faba-117	176	577	0.14	0.14	NUM
faba-117	176	578	0.22	0.22	NUM
faba-117	176	579	0.12	0.12	NUM
faba-117	176	580	0.05	0.05	NUM
faba-117	176	581	0.09	0.09	NUM
faba-117	176	582	0.16	0.16	NUM
faba-117	176	583	0.82	0.82	NUM
faba-117	176	584	0.02	0.02	NUM
faba-117	176	585	1.00	1.00	NUM
faba-117	176	586	rm	rm	NOUN
faba-117	176	587	0.01	0.01	NUM
faba-117	176	588	0.04	0.04	NUM
faba-117	176	589	0.11	0.11	NUM
faba-117	176	590	0.16	0.16	NUM
faba-117	176	591	0.05	0.05	NUM
faba-117	176	592	0.13	0.13	NUM
faba-117	176	593	0.11	0.11	NUM
faba-117	176	594	0.04	0.04	NUM
faba-117	176	595	0.10	0.10	NUM
faba-117	176	596	0.14	0.14	NUM
faba-117	176	597	0.32	0.32	NUM
faba-117	176	598	0.33	0.33	NUM
faba-117	176	599	0.09	0.09	NUM
faba-117	176	600	0.23	0.23	NUM
faba-117	176	601	1.00	1.00	NUM
faba-117	176	602	stra	stra	NOUN
faba-117	176	603	0.03	0.03	NUM
faba-117	176	604	0.02	0.02	NUM
faba-117	176	605	0.07	0.07	NUM
faba-117	176	606	0.16	0.16	NUM
faba-117	176	607	0.02	0.02	NUM
faba-117	176	608	0.06	0.06	NUM
faba-117	176	609	0.00	0.00	NUM
faba-117	176	610	0.18	0.18	NUM
faba-117	176	611	0.06	0.06	NUM
faba-117	176	612	0.15	0.15	NUM
faba-117	176	613	0.23	0.23	NUM
faba-117	176	614	0.63	0.63	NUM
faba-117	176	615	0.02	0.02	NUM
faba-117	176	616	0.62	0.62	NUM
faba-117	176	617	0.43	0.43	NUM
faba-117	176	618	1.00	1.00	NUM
faba-117	176	619	sup	sup	NOUN
faba-117	176	620	0.03	0.03	NUM
faba-117	176	621	0.00	0.00	NUM
faba-117	176	622	0.00	0.00	NUM
faba-117	176	623	0.02	0.02	NUM
faba-117	176	624	0.00	0.00	NUM
faba-117	176	625	0.01	0.01	NUM
faba-117	176	626	0.05	0.05	NUM
faba-117	176	627	0.08	0.08	NUM
faba-117	176	628	0.30	0.30	NUM
faba-117	176	629	0.10	0.10	NUM
faba-117	176	630	0.07	0.07	NUM
faba-117	176	631	0.01	0.01	NUM
faba-117	176	632	0.71	0.71	NUM
faba-117	176	633	0.01	0.01	NUM
faba-117	176	634	0.07	0.07	NUM
faba-117	176	635	0.02	0.02	NUM
faba-117	176	636	1.00	1.00	NUM
faba-117	176	637	eps	eps	X
faba-117	176	638	0.05	0.05	NUM
faba-117	176	639	0.02	0.02	NUM
faba-117	176	640	0.01	0.01	NUM
faba-117	176	641	0.00	0.00	NUM
faba-117	176	642	0.02	0.02	NUM
faba-117	176	643	0.02	0.02	NUM
faba-117	176	644	0.06	0.06	NUM
faba-117	176	645	0.06	0.06	NUM
faba-117	176	646	0.05	0.05	NUM
faba-117	176	647	0.01	0.01	NUM
faba-117	176	648	0.07	0.07	NUM
faba-117	176	649	0.00	0.00	NUM
faba-117	176	650	0.03	0.03	NUM
faba-117	176	651	0.01	0.01	NUM
faba-117	176	652	0.04	0.04	NUM
faba-117	176	653	0.01	0.01	NUM
faba-117	176	654	0.02	0.02	NUM
faba-117	176	655	1.00	1.00	NUM
faba-117	176	656	lev	lev	NOUN
faba-117	176	657	0.02	0.02	NUM
faba-117	176	658	0.02	0.02	NUM
faba-117	176	659	0.02	0.02	NUM
faba-117	176	660	0.08	0.08	NUM
faba-117	176	661	0.02	0.02	NUM
faba-117	176	662	0.04	0.04	NUM
faba-117	176	663	0.04	0.04	NUM
faba-117	176	664	0.08	0.08	NUM
faba-117	176	665	0.05	0.05	NUM
faba-117	176	666	0.08	0.08	NUM
faba-117	176	667	0.04	0.04	NUM
faba-117	176	668	0.03	0.03	NUM
faba-117	176	669	0.00	0.00	NUM
faba-117	176	670	0.02	0.02	NUM
faba-117	176	671	0.04	0.04	NUM
faba-117	176	672	0.05	0.05	NUM
faba-117	176	673	0.02	0.02	NUM
faba-117	176	674	0.04	0.04	NUM
faba-117	176	675	1.00	1.00	NUM
faba-117	176	676	pro	pro	NOUN
faba-117	176	677	0.16	0.16	NUM
faba-117	176	678	0.00	0.00	NUM
faba-117	176	679	0.01	0.01	NUM
faba-117	176	680	0.07	0.07	NUM
faba-117	176	681	0.01	0.01	NUM
faba-117	176	682	0.01	0.01	NUM
faba-117	176	683	0.00	0.00	NUM
faba-117	176	684	0.07	0.07	NUM
faba-117	176	685	0.02	0.02	NUM
faba-117	176	686	0.07	0.07	NUM
faba-117	176	687	0.05	0.05	NUM
faba-117	176	688	0.06	0.06	NUM
faba-117	176	689	0.00	0.00	NUM
faba-117	176	690	0.05	0.05	NUM
faba-117	176	691	0.00	0.00	NUM
faba-117	176	692	0.09	0.09	NUM
faba-117	176	693	0.00	0.00	NUM
faba-117	176	694	0.11	0.11	NUM
faba-117	176	695	0.40	0.40	NUM
faba-117	176	696	1.0	1.0	NUM
faba-117	176	697	0	0	NUM
faba-117	176	698	rm	rm	NOUN
faba-117	176	699	r	r	NOUN
faba-117	176	700	0.06	0.06	NUM
faba-117	176	701	0.02	0.02	NUM
faba-117	176	702	0.03	0.03	NUM
faba-117	176	703	0.66	0.66	NUM
faba-117	176	704	0.02	0.02	NUM
faba-117	176	705	0.06	0.06	NUM
faba-117	176	706	0.30	0.30	NUM
faba-117	176	707	0.52	0.52	NUM
faba-117	176	708	0.06	0.06	NUM
faba-117	176	709	0.60	0.60	NUM
faba-117	176	710	0.20	0.20	NUM
faba-117	176	711	0.09	0.09	NUM
faba-117	176	712	0.02	0.02	NUM
faba-117	176	713	0.09	0.09	NUM
faba-117	176	714	0.08	0.08	NUM
faba-117	176	715	0.11	0.11	NUM
faba-117	176	716	0.02	0.02	NUM
faba-117	176	717	0.01	0.01	NUM
faba-117	176	718	0.12	0.12	NUM
faba-117	176	719	0.0	0.0	NUM
faba-117	176	720	5	5	NUM
faba-117	176	721	1.00	1.00	NUM
faba-117	176	722	finance	finance	NOUN
faba-117	176	723	,	,	PUNCT
faba-117	176	724	accounting	accounting	NOUN
faba-117	176	725	and	and	CCONJ
faba-117	176	726	business	business	NOUN
faba-117	176	727	analysis	analysis	NOUN
faba-117	176	728	4	4	NUM
faba-117	176	729	(	(	PUNCT
faba-117	176	730	1	1	NUM
faba-117	176	731	)	)	PUNCT
faba-117	176	732	2022	2022	NUM
faba-117	176	733	77	77	NUM
faba-117	176	734	ro	ro	NOUN
faba-117	176	735	e	e	X
faba-117	176	736	0.17	0.17	NUM
faba-117	176	737	0.01	0.01	NUM
faba-117	176	738	0.02	0.02	NUM
faba-117	176	739	0.05	0.05	NUM
faba-117	176	740	0.00	0.00	NUM
faba-117	176	741	0.13	0.13	NUM
faba-117	176	742	0.01	0.01	NUM
faba-117	176	743	0.09	0.09	NUM
faba-117	176	744	0.14	0.14	NUM
faba-117	176	745	0.06	0.06	NUM
faba-117	176	746	0.03	0.03	NUM
faba-117	176	747	0.07	0.07	NUM
faba-117	176	748	0.01	0.01	NUM
faba-117	176	749	0.02	0.02	NUM
faba-117	176	750	0.04	0.04	NUM
faba-117	176	751	0.08	0.08	NUM
faba-117	176	752	0.01	0.01	NUM
faba-117	176	753	0.17	0.17	NUM
faba-117	176	754	0.38	0.38	NUM
faba-117	176	755	0.6	0.6	NUM
faba-117	176	756	4	4	NUM
faba-117	176	757	0.05	0.05	NUM
faba-117	176	758	1.00	1.00	NUM
faba-117	176	759	size	size	NOUN
faba-117	176	760	0.07	0.07	NUM
faba-117	176	761	0.01	0.01	NUM
faba-117	176	762	0.01	0.01	NUM
faba-117	176	763	0.02	0.02	NUM
faba-117	176	764	0.01	0.01	NUM
faba-117	176	765	0.02	0.02	NUM
faba-117	176	766	0.00	0.00	NUM
faba-117	176	767	0.04	0.04	NUM
faba-117	176	768	0.02	0.02	NUM
faba-117	176	769	0.03	0.03	NUM
faba-117	176	770	0.08	0.08	NUM
faba-117	176	771	0.06	0.06	NUM
faba-117	176	772	0.01	0.01	NUM
faba-117	176	773	0.06	0.06	NUM
faba-117	176	774	0.02	0.02	NUM
faba-117	176	775	0.05	0.05	NUM
faba-117	176	776	0.01	0.01	NUM
faba-117	176	777	0.25	0.25	NUM
faba-117	176	778	0.02	0.02	NUM
faba-117	176	779	0.0	0.0	NUM
faba-117	176	780	7	7	NUM
faba-117	176	781	0.01	0.01	NUM
faba-117	176	782	0.05	0.05	NUM
faba-117	176	783	1.0	1.0	NUM
faba-117	176	784	0	0	NUM
faba-117	176	785	finance	finance	NOUN
faba-117	176	786	,	,	PUNCT
faba-117	176	787	accounting	accounting	NOUN
faba-117	176	788	and	and	CCONJ
faba-117	176	789	business	business	NOUN
faba-117	176	790	analysis	analysis	NOUN
faba-117	176	791	3	3	NUM
faba-117	176	792	(	(	PUNCT
faba-117	176	793	1	1	NUM
faba-117	176	794	)	)	PUNCT
faba-117	176	795	2021	2021	NUM
faba-117	176	796	78	78	NUM
faba-117	176	797	regression	regression	NOUN
faba-117	176	798	analysis	analysis	NOUN
faba-117	176	799	results	result	NOUN
faba-117	176	800	this	this	DET
faba-117	176	801	study	study	NOUN
faba-117	176	802	applied	apply	VERB
faba-117	176	803	panel	panel	NOUN
faba-117	176	804	least	least	ADV
faba-117	176	805	square	square	ADJ
faba-117	176	806	(	(	PUNCT
faba-117	176	807	pls	pls	INTJ
faba-117	176	808	)	)	PUNCT
faba-117	176	809	to	to	PART
faba-117	176	810	analyse	analyse	VERB
faba-117	176	811	the	the	DET
faba-117	176	812	relationship	relationship	NOUN
faba-117	176	813	between	between	ADP
faba-117	176	814	variables	variable	NOUN
faba-117	176	815	.	.	PUNCT
faba-117	177	1	in	in	ADP
faba-117	177	2	order	order	NOUN
faba-117	177	3	to	to	PART
faba-117	177	4	select	select	VERB
faba-117	177	5	the	the	DET
faba-117	177	6	appropriate	appropriate	ADJ
faba-117	177	7	pls	pls	NOUN
faba-117	177	8	between	between	ADP
faba-117	177	9	pooled	pool	VERB
faba-117	177	10	,	,	PUNCT
faba-117	177	11	fixed	fixed	ADJ
faba-117	177	12	effect	effect	NOUN
faba-117	177	13	and	and	CCONJ
faba-117	177	14	random	random	ADJ
faba-117	177	15	effect	effect	NOUN
faba-117	177	16	models	model	NOUN
faba-117	177	17	,	,	PUNCT
faba-117	177	18	this	this	DET
faba-117	177	19	study	study	NOUN
faba-117	177	20	run	run	VERB
faba-117	177	21	the	the	DET
faba-117	177	22	‘	'	PUNCT
faba-117	177	23	redundant	redundant	ADJ
faba-117	177	24	fixed	fix	VERB
faba-117	177	25	effectliklihood	effectliklihood	NOUN
faba-117	177	26	ratio	ratio	NOUN
faba-117	177	27	’	'	PUNCT
faba-117	177	28	to	to	PART
faba-117	177	29	compare	compare	VERB
faba-117	177	30	between	between	ADP
faba-117	177	31	pooled	pooled	ADJ
faba-117	177	32	and	and	CCONJ
faba-117	177	33	fixed	fix	VERB
faba-117	177	34	effect	effect	NOUN
faba-117	177	35	models	model	NOUN
faba-117	177	36	,	,	PUNCT
faba-117	177	37	and	and	CCONJ
faba-117	177	38	the	the	DET
faba-117	177	39	‘	'	PUNCT
faba-117	177	40	hausman	hausman	ADJ
faba-117	177	41	’	'	PUNCT
faba-117	177	42	test	test	NOUN
faba-117	177	43	is	be	AUX
faba-117	177	44	carried	carry	VERB
faba-117	177	45	out	out	ADP
faba-117	177	46	to	to	PART
faba-117	177	47	compare	compare	VERB
faba-117	177	48	between	between	ADP
faba-117	177	49	fixed	fix	VERB
faba-117	177	50	and	and	CCONJ
faba-117	177	51	random	random	ADJ
faba-117	177	52	effect	effect	NOUN
faba-117	177	53	models	model	NOUN
faba-117	177	54	.	.	PUNCT
faba-117	178	1	according	accord	VERB
faba-117	178	2	to	to	ADP
faba-117	178	3	the	the	DET
faba-117	178	4	results	result	NOUN
faba-117	178	5	of	of	ADP
faba-117	178	6	redundant	redundant	ADJ
faba-117	178	7	and	and	CCONJ
faba-117	178	8	hausman	hausman	ADJ
faba-117	178	9	tests	test	NOUN
faba-117	178	10	,	,	PUNCT
faba-117	178	11	the	the	DET
faba-117	178	12	fixed	fix	VERB
faba-117	178	13	effect	effect	NOUN
faba-117	178	14	model	model	NOUN
faba-117	178	15	was	be	AUX
faba-117	178	16	found	find	VERB
faba-117	178	17	to	to	PART
faba-117	178	18	be	be	AUX
faba-117	178	19	more	more	ADV
faba-117	178	20	appropriate	appropriate	ADJ
faba-117	178	21	for	for	ADP
faba-117	178	22	two	two	NUM
faba-117	178	23	specified	specify	VERB
faba-117	178	24	regression	regression	NOUN
faba-117	178	25	models	model	NOUN
faba-117	178	26	.	.	PUNCT
faba-117	179	1	table	table	NOUN
faba-117	179	2	4	4	NUM
faba-117	179	3	illustrate	illustrate	VERB
faba-117	179	4	the	the	DET
faba-117	179	5	results	result	NOUN
faba-117	179	6	of	of	ADP
faba-117	179	7	redundant	redundant	ADJ
faba-117	179	8	and	and	CCONJ
faba-117	179	9	hausman	hausman	ADJ
faba-117	179	10	tests	test	NOUN
faba-117	179	11	.	.	PUNCT
faba-117	180	1	table	table	NOUN
faba-117	180	2	4	4	NUM
faba-117	180	3	:	:	PUNCT
faba-117	180	4	comparison	comparison	NOUN
faba-117	180	5	between	between	ADP
faba-117	180	6	pooled	pool	VERB
faba-117	180	7	,	,	PUNCT
faba-117	180	8	fixed	fixed	ADJ
faba-117	180	9	and	and	CCONJ
faba-117	180	10	random	random	ADJ
faba-117	180	11	effect	effect	NOUN
faba-117	180	12	models	model	NOUN
faba-117	180	13	redundant	redundant	VERB
faba-117	180	14	fixed	fix	VERB
faba-117	180	15	effects	effect	NOUN
faba-117	180	16	tests	test	VERB
faba-117	180	17	effects	effect	NOUN
faba-117	180	18	test	test	NOUN
faba-117	180	19	statistic	statistic	PROPN
faba-117	180	20	d.f	d.f	PROPN
faba-117	180	21	.	.	PROPN
faba-117	180	22	prob	prob	PROPN
faba-117	180	23	.	.	PUNCT
faba-117	181	1	cross	cross	NOUN
faba-117	181	2	-	-	NOUN
faba-117	181	3	section	section	ADJ
faba-117	181	4	f	f	PROPN
faba-117	182	1	35.256	35.256	NUM
faba-117	182	2	-135.000	-135.000	NUM
faba-117	182	3	0.000	0.000	NUM
faba-117	182	4	*	*	PUNCT
faba-117	182	5	*	*	PUNCT
faba-117	182	6	*	*	PUNCT
faba-117	182	7	cross	cross	ADJ
faba-117	182	8	-	-	ADJ
faba-117	182	9	section	section	ADJ
faba-117	182	10	chi	chi	ADJ
faba-117	182	11	-	-	PUNCT
faba-117	182	12	square	square	NOUN
faba-117	182	13	128.394	128.394	NUM
faba-117	182	14	135.000	135.000	NUM
faba-117	182	15	0.000	0.000	NUM
faba-117	182	16	*	*	PUNCT
faba-117	182	17	*	*	PUNCT
faba-117	182	18	*	*	AUX
faba-117	182	19	correlated	correlate	VERB
faba-117	182	20	random	random	ADJ
faba-117	182	21	effects	effect	NOUN
faba-117	182	22	hausman	hausman	PROPN
faba-117	182	23	test	test	NOUN
faba-117	182	24	test	test	NOUN
faba-117	182	25	summary	summary	NOUN
faba-117	182	26	chi	chi	PROPN
faba-117	182	27	-	-	PUNCT
faba-117	182	28	sq	sq	PROPN
faba-117	182	29	.	.	PROPN
faba-117	182	30	statistic	statistic	ADJ
faba-117	182	31	chi	chi	PROPN
faba-117	182	32	-	-	PUNCT
faba-117	182	33	sq	sq	PROPN
faba-117	182	34	.	.	PUNCT
faba-117	182	35	d.f	d.f	PROPN
faba-117	182	36	.	.	PROPN
faba-117	182	37	prob	prob	PROPN
faba-117	182	38	.	.	PUNCT
faba-117	183	1	cross	cross	ADJ
faba-117	183	2	-	-	ADJ
faba-117	183	3	section	section	ADJ
faba-117	183	4	random	random	ADJ
faba-117	183	5	32.610	32.610	NUM
faba-117	183	6	21.000	21.000	NUM
faba-117	183	7	0.050	0.050	NUM
faba-117	183	8	*	*	PUNCT
faba-117	183	9	*	*	NOUN
faba-117	184	1	this	this	DET
faba-117	184	2	study	study	NOUN
faba-117	184	3	analyses	analyse	VERB
faba-117	184	4	the	the	DET
faba-117	184	5	relationship	relationship	NOUN
faba-117	184	6	between	between	ADP
faba-117	184	7	variables	variable	NOUN
faba-117	184	8	using	use	VERB
faba-117	184	9	fixed	fix	VERB
faba-117	184	10	effect	effect	NOUN
faba-117	184	11	model	model	NOUN
faba-117	184	12	and	and	CCONJ
faba-117	184	13	runs	run	VERB
faba-117	184	14	two	two	NUM
faba-117	184	15	regression	regression	NOUN
faba-117	184	16	models	model	NOUN
faba-117	184	17	while	while	SCONJ
faba-117	184	18	considering	consider	VERB
faba-117	184	19	white	white	PROPN
faba-117	184	20	’s	’s	PART
faba-117	184	21	heteroscedasticity	heteroscedasticity	PROPN
faba-117	184	22	consistent	consistent	ADJ
faba-117	184	23	standard	standard	ADJ
faba-117	184	24	error	error	NOUN
faba-117	184	25	and	and	CCONJ
faba-117	184	26	covariance	covariance	NOUN
faba-117	184	27	to	to	PART
faba-117	184	28	solve	solve	VERB
faba-117	184	29	the	the	DET
faba-117	184	30	heteroscedasticity	heteroscedasticity	NOUN
faba-117	184	31	problem	problem	NOUN
faba-117	184	32	.	.	PUNCT
faba-117	185	1	table	table	NOUN
faba-117	185	2	5	5	NUM
faba-117	185	3	shows	show	VERB
faba-117	185	4	the	the	DET
faba-117	185	5	regression	regression	NOUN
faba-117	185	6	results	result	NOUN
faba-117	185	7	of	of	ADP
faba-117	185	8	first	first	ADJ
faba-117	185	9	model	model	NOUN
faba-117	185	10	which	which	PRON
faba-117	185	11	indicates	indicate	VERB
faba-117	185	12	the	the	DET
faba-117	185	13	relationship	relationship	NOUN
faba-117	185	14	between	between	ADP
faba-117	185	15	risk	risk	NOUN
faba-117	185	16	management	management	NOUN
faba-117	185	17	reporting	reporting	NOUN
faba-117	185	18	and	and	CCONJ
faba-117	185	19	efficiency	efficiency	NOUN
faba-117	185	20	.	.	PUNCT
faba-117	186	1	table	table	NOUN
faba-117	186	2	5	5	NUM
faba-117	186	3	:	:	PUNCT
faba-117	186	4	the	the	DET
faba-117	186	5	regression	regression	NOUN
faba-117	186	6	results	result	NOUN
faba-117	186	7	of	of	ADP
faba-117	186	8	relationship	relationship	NOUN
faba-117	186	9	between	between	ADP
faba-117	186	10	risk	risk	NOUN
faba-117	186	11	management	management	NOUN
faba-117	186	12	reporting	reporting	NOUN
faba-117	186	13	and	and	CCONJ
faba-117	186	14	efficiency	efficiency	NOUN
faba-117	186	15	variable	variable	ADJ
faba-117	186	16	coefficient	coefficient	NOUN
faba-117	186	17	std	std	PROPN
faba-117	186	18	.	.	NOUN
faba-117	186	19	error	error	NOUN
faba-117	186	20	t	t	NOUN
faba-117	186	21	-	-	PUNCT
faba-117	186	22	statistic	statistic	NOUN
faba-117	186	23	prob	prob	NOUN
faba-117	186	24	.	.	PUNCT
faba-117	187	1	rmr	rmr	PROPN
faba-117	187	2	0.056	0.056	NUM
faba-117	187	3	0.018	0.018	NUM
faba-117	187	4	3.172	3.172	NUM
faba-117	187	5	0.002	0.002	NUM
faba-117	187	6	*	*	PUNCT
faba-117	187	7	*	*	PUNCT
faba-117	187	8	*	*	PUNCT
faba-117	187	9	rm	rm	PROPN
faba-117	188	1	-0.019	-0.019	PROPN
faba-117	189	1	0.022	0.022	NUM
faba-117	189	2	-0.848	-0.848	NUM
faba-117	189	3	0.397	0.397	NUM
faba-117	189	4	cap	cap	NOUN
faba-117	189	5	0.018	0.018	NUM
faba-117	189	6	0.086	0.086	NUM
faba-117	189	7	0.216	0.216	NUM
faba-117	189	8	0.830	0.830	NUM
faba-117	189	9	com	com	NOUN
faba-117	189	10	0.037	0.037	NUM
faba-117	189	11	0.071	0.071	NUM
faba-117	189	12	0.523	0.523	NUM
faba-117	189	13	0.602	0.602	NUM
faba-117	189	14	cyb	cyb	PROPN
faba-117	189	15	0.296	0.296	NUM
faba-117	189	16	0.035	0.035	NUM
faba-117	189	17	8.469	8.469	NUM
faba-117	189	18	0.000	0.000	NUM
faba-117	189	19	*	*	PUNCT
faba-117	189	20	*	*	PUNCT
faba-117	189	21	*	*	PUNCT
faba-117	189	22	equ	equ	X
faba-117	189	23	-0.104	-0.104	PROPN
faba-117	189	24	0.025	0.025	NUM
faba-117	189	25	-4.135	-4.135	VERB
faba-117	189	26	0.000	0.000	NUM
faba-117	189	27	*	*	PUNCT
faba-117	189	28	*	*	PUNCT
faba-117	189	29	*	*	PUNCT
faba-117	189	30	for	for	ADP
faba-117	189	31	0.017	0.017	NUM
faba-117	189	32	0.016	0.016	NUM
faba-117	189	33	1.064	1.064	NUM
faba-117	189	34	0.289	0.289	NUM
faba-117	189	35	inv	inv	VERB
faba-117	189	36	-0.082	-0.082	NUM
faba-117	189	37	0.038	0.038	NUM
faba-117	189	38	-2.127	-2.127	NOUN
faba-117	189	39	0.035	0.035	NUM
faba-117	189	40	*	*	PUNCT
faba-117	189	41	*	*	PUNCT
faba-117	189	42	mar	mar	PROPN
faba-117	189	43	0.024	0.024	NUM
faba-117	189	44	0.005	0.005	NUM
faba-117	189	45	4.706	4.706	NUM
faba-117	189	46	0.000	0.000	NUM
faba-117	189	47	*	*	PUNCT
faba-117	189	48	*	*	PUNCT
faba-117	189	49	*	*	PUNCT
faba-117	189	50	reg	reg	VERB
faba-117	189	51	0.237	0.237	NUM
faba-117	189	52	0.052	0.052	NUM
faba-117	189	53	4.594	4.594	NUM
faba-117	189	54	0.000	0.000	NUM
faba-117	189	55	*	*	PUNCT
faba-117	189	56	*	*	PUNCT
faba-117	189	57	*	*	PROPN
faba-117	189	58	stra	stra	PROPN
faba-117	189	59	0.070	0.070	NUM
faba-117	189	60	0.046	0.046	NUM
faba-117	189	61	1.542	1.542	NUM
faba-117	189	62	0.124	0.124	NUM
faba-117	189	63	sup	sup	NOUN
faba-117	189	64	-0.103	-0.103	NUM
faba-117	189	65	0.151	0.151	NUM
faba-117	189	66	-0.684	-0.684	SYM
faba-117	189	67	0.495	0.495	NUM
faba-117	189	68	eps	eps	ADP
faba-117	189	69	0.181	0.181	NUM
faba-117	189	70	0.219	0.219	NUM
faba-117	189	71	0.828	0.828	NUM
faba-117	189	72	0.408	0.408	NUM
faba-117	189	73	lev	lev	NOUN
faba-117	189	74	-0.054	-0.054	ADP
faba-117	189	75	0.012	0.012	NUM
faba-117	189	76	-4.302	-4.302	NOUN
faba-117	190	1	0.000	0.000	NUM
faba-117	190	2	*	*	PUNCT
faba-117	190	3	*	*	PUNCT
faba-117	190	4	*	*	PUNCT
faba-117	190	5	siz	siz	PROPN
faba-117	190	6	-0.007	-0.007	PROPN
faba-117	190	7	0.012	0.012	NUM
faba-117	190	8	-0.587	-0.587	ADJ
faba-117	190	9	0.558	0.558	NUM
faba-117	190	10	pro	pro	X
faba-117	190	11	0.002	0.002	NUM
faba-117	190	12	0.000	0.000	NUM
faba-117	190	13	24.933	24.933	NUM
faba-117	190	14	0.000	0.000	NUM
faba-117	190	15	*	*	PUNCT
faba-117	190	16	*	*	PUNCT
faba-117	190	17	*	*	PUNCT
faba-117	190	18	roe	roe	NOUN
faba-117	190	19	-0.003	-0.003	NOUN
faba-117	190	20	0.006	0.006	NUM
faba-117	190	21	-0.604	-0.604	PUNCT
faba-117	190	22	0.546	0.546	NUM
faba-117	190	23	adj	adj	X
faba-117	190	24	r2	r2	PROPN
faba-117	190	25	0.930	0.930	NUM
faba-117	190	26	f	f	X
faba-117	190	27	-	-	PUNCT
faba-117	190	28	statistic	statistic	ADJ
faba-117	190	29	34.910	34.910	NUM
faba-117	190	30	*	*	NOUN
faba-117	190	31	*	*	PUNCT
faba-117	190	32	*	*	PUNCT
faba-117	190	33	durbin	durbin	ADJ
faba-117	190	34	-	-	PUNCT
faba-117	190	35	watson	watson	PROPN
faba-117	190	36	2.046	2.046	NUM
faba-117	190	37	𝐸𝑓𝑓𝑖,𝑡	𝐸𝑓𝑓𝑖,𝑡	NOUN
faba-117	190	38	=	=	SYM
faba-117	190	39	𝛽0	𝛽0	PROPN
faba-117	190	40	+	+	CCONJ
faba-117	190	41	𝛽1𝑅𝑀𝑅𝑖,𝑡	𝛽1𝑅𝑀𝑅𝑖,𝑡	PROPN
faba-117	191	1	+	+	CCONJ
faba-117	191	2	𝛽2𝑅𝑀𝑖,𝑡	𝛽2𝑅𝑀𝑖,𝑡	ADJ
faba-117	191	3	+	+	CCONJ
faba-117	191	4	𝛽3𝐶𝐴𝑃𝑖,𝑡	𝛽3𝐶𝐴𝑃𝑖,𝑡	ADJ
faba-117	191	5	+	+	CCONJ
faba-117	191	6	𝛽4𝐶𝑂𝑀𝑖,𝑡	𝛽4𝐶𝑂𝑀𝑖,𝑡	NOUN
faba-117	192	1	+	+	CCONJ
faba-117	192	2	𝛽5𝐶𝑅𝐸𝑖,𝑡	𝛽5𝐶𝑅𝐸𝑖,𝑡	ADJ
faba-117	192	3	+	+	CCONJ
faba-117	192	4	𝛽6𝐶𝑌𝐵𝑖,𝑡	𝛽6𝐶𝑌𝐵𝑖,𝑡	ADJ
faba-117	192	5	+	+	CCONJ
faba-117	192	6	𝛽7𝐸𝑄𝑈𝑖,𝑡	𝛽7𝐸𝑄𝑈𝑖,𝑡	ADJ
faba-117	192	7	+	+	CCONJ
faba-117	193	1	𝛽8𝐹𝑂𝑅𝑖,𝑡	𝛽8𝐹𝑂𝑅𝑖,𝑡	PROPN
faba-117	193	2	+	+	CCONJ
faba-117	193	3	𝛽9𝐼𝑁𝑇𝑖,𝑡	𝛽9𝐼𝑁𝑇𝑖,𝑡	ADJ
faba-117	193	4	+	+	CCONJ
faba-117	193	5	𝛽10𝐼𝑁𝑉𝑖,𝑡	𝛽10𝐼𝑁𝑉𝑖,𝑡	ADJ
faba-117	193	6	+	+	CCONJ
faba-117	193	7	𝛽11𝑀𝐴𝑅𝑖,𝑡	𝛽11𝑀𝐴𝑅𝑖,𝑡	ADJ
faba-117	193	8	+	+	SYM
faba-117	193	9	𝛽12𝑅𝐸𝐺𝑖,𝑡	𝛽12𝑅𝐸𝐺𝑖,𝑡	NOUN
faba-117	193	10	+	+	X
faba-117	193	11	𝛽13𝑅𝐸𝑃𝑖,𝑡	𝛽13𝑅𝐸𝑃𝑖,𝑡	ADJ
faba-117	193	12	+	+	CCONJ
faba-117	193	13	𝛽14𝑆𝑇𝑅𝐴𝑖,𝑡	𝛽14𝑆𝑇𝑅𝐴𝑖,𝑡	PROPN
faba-117	193	14	+	+	SYM
faba-117	193	15	𝛽15𝑆𝑈𝑃𝑖,𝑡	𝛽15𝑆𝑈𝑃𝑖,𝑡	NOUN
faba-117	193	16	+	+	CCONJ
faba-117	193	17	𝛽16𝐸𝑃𝑆𝑖,𝑡	𝛽16𝐸𝑃𝑆𝑖,𝑡	ADJ
faba-117	193	18	+	+	CCONJ
faba-117	193	19	𝛽17𝐿𝐸𝑉𝑖,𝑡	𝛽17𝐿𝐸𝑉𝑖,𝑡	VERB
faba-117	193	20	+	+	ADJ
faba-117	193	21	𝛽18𝑆𝐼𝑍𝑖,𝑡	𝛽18𝑆𝐼𝑍𝑖,𝑡	ADV
faba-117	193	22	+	+	CCONJ
faba-117	193	23	𝛽19𝑃𝑅𝑂𝑖,𝑡	𝛽19𝑃𝑅𝑂𝑖,𝑡	ADJ
faba-117	193	24	+	+	CCONJ
faba-117	193	25	𝛽20𝑅𝑂𝐸𝑖,𝑡	𝛽20𝑅𝑂𝐸𝑖,𝑡	X
faba-117	193	26	+	+	CCONJ
faba-117	193	27	𝜀𝑖,𝑡	𝜀𝑖,𝑡	ADJ
faba-117	193	28	*	*	PUNCT
faba-117	193	29	significance	significance	NOUN
faba-117	193	30	at	at	ADP
faba-117	193	31	the	the	DET
faba-117	193	32	0.10	0.10	NUM
faba-117	193	33	level	level	NOUN
faba-117	193	34	.	.	PUNCT
faba-117	194	1	*	*	PUNCT
faba-117	194	2	*	*	PUNCT
faba-117	194	3	significance	significance	NOUN
faba-117	194	4	at	at	ADP
faba-117	194	5	the	the	DET
faba-117	194	6	0.05	0.05	NUM
faba-117	194	7	level	level	NOUN
faba-117	194	8	.	.	PUNCT
faba-117	195	1	*	*	PUNCT
faba-117	195	2	*	*	PUNCT
faba-117	195	3	*	*	PUNCT
faba-117	195	4	significance	significance	NOUN
faba-117	195	5	at	at	ADP
faba-117	195	6	the	the	DET
faba-117	195	7	0.01	0.01	NUM
faba-117	195	8	level	level	NOUN
faba-117	195	9	eff	eff	PROPN
faba-117	195	10	is	be	AUX
faba-117	195	11	financial	financial	ADJ
faba-117	195	12	efficiency	efficiency	NOUN
faba-117	195	13	measured	measure	VERB
faba-117	195	14	by	by	ADP
faba-117	195	15	total	total	ADJ
faba-117	195	16	asset	asset	NOUN
faba-117	195	17	turnover	turnover	NOUN
faba-117	195	18	(	(	PUNCT
faba-117	195	19	revenue	revenue	NOUN
faba-117	195	20	on	on	ADP
faba-117	195	21	total	total	ADJ
faba-117	195	22	assets	asset	NOUN
faba-117	195	23	)	)	PUNCT
faba-117	195	24	,	,	PUNCT
faba-117	195	25	rmr	rmr	PROPN
faba-117	195	26	is	be	AUX
faba-117	195	27	risk	risk	NOUN
faba-117	195	28	management	management	NOUN
faba-117	195	29	reporting	reporting	NOUN
faba-117	195	30	measured	measure	VERB
faba-117	195	31	by	by	ADP
faba-117	195	32	dummy	dummy	ADJ
faba-117	195	33	variable	variable	NOUN
faba-117	195	34	(	(	PUNCT
faba-117	195	35	if	if	SCONJ
faba-117	195	36	the	the	DET
faba-117	195	37	company	company	NOUN
faba-117	195	38	provided	provide	VERB
faba-117	195	39	risk	risk	NOUN
faba-117	195	40	management	management	NOUN
faba-117	195	41	report	report	NOUN
faba-117	195	42	1	1	NUM
faba-117	195	43	otherwise	otherwise	ADV
faba-117	195	44	0	0	NUM
faba-117	195	45	)	)	PUNCT
faba-117	195	46	,	,	PUNCT
faba-117	195	47	rco	rco	PROPN
faba-117	195	48	is	be	AUX
faba-117	195	49	risk	risk	NOUN
faba-117	195	50	management	management	NOUN
faba-117	195	51	committee	committee	NOUN
faba-117	195	52	measured	measure	VERB
faba-117	195	53	by	by	ADP
faba-117	195	54	dummy	dummy	ADJ
faba-117	195	55	variable	variable	NOUN
faba-117	195	56	(	(	PUNCT
faba-117	195	57	if	if	SCONJ
faba-117	195	58	the	the	DET
faba-117	195	59	company	company	NOUN
faba-117	195	60	have	have	VERB
faba-117	195	61	risk	risk	NOUN
faba-117	195	62	finance	finance	NOUN
faba-117	195	63	,	,	PUNCT
faba-117	195	64	accounting	accounting	NOUN
faba-117	195	65	and	and	CCONJ
faba-117	195	66	business	business	NOUN
faba-117	195	67	analysis	analysis	NOUN
faba-117	195	68	3	3	NUM
faba-117	195	69	(	(	PUNCT
faba-117	195	70	1	1	NUM
faba-117	195	71	)	)	PUNCT
faba-117	195	72	2021	2021	NUM
faba-117	195	73	79	79	NUM
faba-117	195	74	based	base	VERB
faba-117	195	75	on	on	ADP
faba-117	195	76	the	the	DET
faba-117	195	77	regression	regression	NOUN
faba-117	195	78	results	result	NOUN
faba-117	195	79	of	of	ADP
faba-117	195	80	the	the	DET
faba-117	195	81	relationship	relationship	NOUN
faba-117	195	82	between	between	ADP
faba-117	195	83	risk	risk	NOUN
faba-117	195	84	management	management	NOUN
faba-117	195	85	reporting	reporting	NOUN
faba-117	195	86	and	and	CCONJ
faba-117	195	87	financial	financial	ADJ
faba-117	195	88	efficiency	efficiency	NOUN
faba-117	195	89	using	use	VERB
faba-117	195	90	the	the	DET
faba-117	195	91	1st	1st	ADJ
faba-117	195	92	regression	regression	NOUN
faba-117	195	93	model	model	NOUN
faba-117	195	94	,	,	PUNCT
faba-117	195	95	the	the	DET
faba-117	195	96	results	result	NOUN
faba-117	195	97	provided	provide	VERB
faba-117	195	98	in	in	ADP
faba-117	195	99	above	above	ADP
faba-117	195	100	table	table	NOUN
faba-117	195	101	show	show	NOUN
faba-117	195	102	there	there	PRON
faba-117	195	103	is	be	VERB
faba-117	195	104	a	a	DET
faba-117	195	105	positive	positive	ADJ
faba-117	195	106	and	and	CCONJ
faba-117	195	107	significant	significant	ADJ
faba-117	195	108	relationship	relationship	NOUN
faba-117	195	109	between	between	ADP
faba-117	195	110	risk	risk	NOUN
faba-117	195	111	management	management	NOUN
faba-117	195	112	reporting	reporting	NOUN
faba-117	195	113	and	and	CCONJ
faba-117	195	114	financial	financial	ADJ
faba-117	195	115	efficiency	efficiency	NOUN
faba-117	195	116	at	at	ADP
faba-117	195	117	the	the	DET
faba-117	195	118	1	1	NUM
faba-117	195	119	%	%	NOUN
faba-117	195	120	level	level	NOUN
faba-117	195	121	.	.	PUNCT
faba-117	196	1	also	also	ADV
faba-117	196	2	,	,	PUNCT
faba-117	196	3	the	the	DET
faba-117	196	4	findings	finding	NOUN
faba-117	196	5	show	show	VERB
faba-117	196	6	significant	significant	ADJ
faba-117	196	7	relationship	relationship	NOUN
faba-117	196	8	between	between	ADP
faba-117	196	9	cyber	cyber	PROPN
faba-117	196	10	risk	risk	NOUN
faba-117	196	11	,	,	PUNCT
faba-117	196	12	equity	equity	NOUN
faba-117	196	13	risk	risk	NOUN
faba-117	196	14	and	and	CCONJ
faba-117	196	15	financial	financial	ADJ
faba-117	196	16	efficiency	efficiency	NOUN
faba-117	196	17	at	at	ADP
faba-117	196	18	1	1	NUM
faba-117	196	19	%	%	NOUN
faba-117	196	20	level	level	NOUN
faba-117	196	21	.	.	PUNCT
faba-117	197	1	table	table	NOUN
faba-117	197	2	5	5	NUM
faba-117	197	3	also	also	ADV
faba-117	197	4	shows	show	VERB
faba-117	197	5	,	,	PUNCT
faba-117	197	6	the	the	DET
faba-117	197	7	relationship	relationship	NOUN
faba-117	197	8	between	between	ADP
faba-117	197	9	inventory	inventory	NOUN
faba-117	197	10	risk	risk	NOUN
faba-117	197	11	and	and	CCONJ
faba-117	197	12	efficiency	efficiency	NOUN
faba-117	197	13	is	be	AUX
faba-117	197	14	significant	significant	ADJ
faba-117	197	15	at	at	ADP
faba-117	197	16	the	the	DET
faba-117	197	17	5	5	NUM
faba-117	197	18	%	%	NOUN
faba-117	197	19	level	level	NOUN
faba-117	197	20	.	.	PUNCT
faba-117	198	1	market	market	NOUN
faba-117	198	2	risk	risk	NOUN
faba-117	198	3	and	and	CCONJ
faba-117	198	4	regulatory	regulatory	ADJ
faba-117	198	5	risk	risk	NOUN
faba-117	198	6	show	show	VERB
faba-117	198	7	a	a	DET
faba-117	198	8	similar	similar	ADJ
faba-117	198	9	result	result	NOUN
faba-117	198	10	,	,	PUNCT
faba-117	198	11	both	both	PRON
faba-117	198	12	significantly	significantly	ADV
faba-117	198	13	are	be	AUX
faba-117	198	14	related	relate	VERB
faba-117	198	15	to	to	ADP
faba-117	198	16	efficiency	efficiency	NOUN
faba-117	198	17	at	at	ADP
faba-117	198	18	the	the	DET
faba-117	198	19	1	1	NUM
faba-117	198	20	%	%	NOUN
faba-117	198	21	level	level	NOUN
faba-117	198	22	.	.	PUNCT
faba-117	199	1	in	in	ADP
faba-117	199	2	terms	term	NOUN
faba-117	199	3	of	of	ADP
faba-117	199	4	control	control	NOUN
faba-117	199	5	variables	variable	NOUN
faba-117	199	6	,	,	PUNCT
faba-117	199	7	there	there	PRON
faba-117	199	8	is	be	VERB
faba-117	199	9	no	no	DET
faba-117	199	10	relationship	relationship	NOUN
faba-117	199	11	between	between	ADP
faba-117	199	12	earnings	earning	NOUN
faba-117	199	13	per	per	ADP
faba-117	199	14	share	share	NOUN
faba-117	199	15	and	and	CCONJ
faba-117	199	16	efficiency	efficiency	NOUN
faba-117	199	17	,	,	PUNCT
faba-117	199	18	while	while	SCONJ
faba-117	199	19	leverage	leverage	NOUN
faba-117	199	20	has	have	VERB
faba-117	199	21	a	a	DET
faba-117	199	22	negative	negative	ADJ
faba-117	199	23	and	and	CCONJ
faba-117	199	24	significant	significant	ADJ
faba-117	199	25	relationship	relationship	NOUN
faba-117	199	26	with	with	ADP
faba-117	199	27	efficiency	efficiency	NOUN
faba-117	199	28	at	at	ADP
faba-117	199	29	the	the	DET
faba-117	199	30	1	1	NUM
faba-117	199	31	%	%	NOUN
faba-117	199	32	level	level	NOUN
faba-117	199	33	.	.	PUNCT
faba-117	200	1	there	there	PRON
faba-117	200	2	is	be	VERB
faba-117	200	3	also	also	ADV
faba-117	200	4	no	no	DET
faba-117	200	5	relationship	relationship	NOUN
faba-117	200	6	between	between	ADP
faba-117	200	7	size	size	NOUN
faba-117	200	8	,	,	PUNCT
faba-117	200	9	and	and	CCONJ
faba-117	200	10	efficiency	efficiency	NOUN
faba-117	200	11	while	while	SCONJ
faba-117	200	12	profitability	profitability	NOUN
faba-117	200	13	has	have	VERB
faba-117	200	14	a	a	DET
faba-117	200	15	positive	positive	ADJ
faba-117	200	16	and	and	CCONJ
faba-117	200	17	significant	significant	ADJ
faba-117	200	18	relationship	relationship	NOUN
faba-117	200	19	with	with	ADP
faba-117	200	20	efficiency	efficiency	NOUN
faba-117	200	21	at	at	ADP
faba-117	200	22	the	the	DET
faba-117	200	23	1	1	NUM
faba-117	200	24	%	%	NOUN
faba-117	200	25	level	level	NOUN
faba-117	200	26	.	.	PUNCT
faba-117	201	1	table	table	NOUN
faba-117	201	2	6	6	NUM
faba-117	201	3	shows	show	VERB
faba-117	201	4	the	the	DET
faba-117	201	5	regression	regression	NOUN
faba-117	201	6	results	result	NOUN
faba-117	201	7	of	of	ADP
faba-117	201	8	the	the	DET
faba-117	201	9	2nd	2nd	ADJ
faba-117	201	10	regression	regression	NOUN
faba-117	201	11	model	model	NOUN
faba-117	201	12	indicating	indicate	VERB
faba-117	201	13	the	the	DET
faba-117	201	14	relationship	relationship	NOUN
faba-117	201	15	between	between	ADP
faba-117	201	16	all	all	DET
faba-117	201	17	available	available	ADJ
faba-117	201	18	risk	risk	NOUN
faba-117	201	19	management	management	NOUN
faba-117	201	20	reporting	reporting	NOUN
faba-117	201	21	features	feature	NOUN
faba-117	201	22	in	in	ADP
faba-117	201	23	companies	company	NOUN
faba-117	201	24	reported	report	VERB
faba-117	201	25	annual	annual	ADJ
faba-117	201	26	reports	report	NOUN
faba-117	201	27	and	and	CCONJ
faba-117	201	28	financial	financial	ADJ
faba-117	201	29	efficiency	efficiency	NOUN
faba-117	201	30	,	,	PUNCT
faba-117	201	31	excluding	exclude	VERB
faba-117	201	32	risk	risk	NOUN
faba-117	201	33	management	management	NOUN
faba-117	201	34	reporting	reporting	NOUN
faba-117	201	35	as	as	ADP
faba-117	201	36	a	a	DET
faba-117	201	37	whole	whole	NOUN
faba-117	201	38	.	.	PUNCT
faba-117	202	1	management	management	NOUN
faba-117	202	2	committee	committee	PROPN
faba-117	202	3	1	1	NUM
faba-117	202	4	otherwise	otherwise	ADV
faba-117	202	5	0	0	NUM
faba-117	202	6	)	)	PUNCT
faba-117	202	7	,	,	PUNCT
faba-117	202	8	cap	cap	NOUN
faba-117	202	9	is	be	AUX
faba-117	202	10	capital	capital	NOUN
faba-117	202	11	risk	risk	NOUN
faba-117	202	12	measured	measure	VERB
faba-117	202	13	by	by	ADP
faba-117	202	14	dummy	dummy	ADJ
faba-117	202	15	variable	variable	NOUN
faba-117	202	16	(	(	PUNCT
faba-117	202	17	if	if	SCONJ
faba-117	202	18	the	the	DET
faba-117	202	19	company	company	NOUN
faba-117	202	20	reported	report	VERB
faba-117	202	21	capital	capital	NOUN
faba-117	202	22	risk	risk	NOUN
faba-117	202	23	1	1	NUM
faba-117	202	24	otherwise	otherwise	ADV
faba-117	202	25	0	0	NUM
faba-117	202	26	)	)	PUNCT
faba-117	202	27	,	,	PUNCT
faba-117	202	28	com	com	NOUN
faba-117	202	29	is	be	AUX
faba-117	202	30	compliance	compliance	NOUN
faba-117	202	31	risk	risk	NOUN
faba-117	202	32	measured	measure	VERB
faba-117	202	33	by	by	ADP
faba-117	202	34	dummy	dummy	ADJ
faba-117	202	35	variable	variable	NOUN
faba-117	202	36	(	(	PUNCT
faba-117	202	37	if	if	SCONJ
faba-117	202	38	the	the	DET
faba-117	202	39	company	company	NOUN
faba-117	202	40	reported	report	VERB
faba-117	202	41	compliance	compliance	NOUN
faba-117	202	42	risk	risk	NOUN
faba-117	202	43	1	1	NUM
faba-117	202	44	otherwise	otherwise	ADV
faba-117	202	45	0	0	NUM
faba-117	202	46	)	)	PUNCT
faba-117	202	47	,	,	PUNCT
faba-117	202	48	cre	cre	PROPN
faba-117	202	49	is	be	AUX
faba-117	202	50	credit	credit	NOUN
faba-117	202	51	risk	risk	NOUN
faba-117	202	52	measured	measure	VERB
faba-117	202	53	by	by	ADP
faba-117	202	54	dummy	dummy	ADJ
faba-117	202	55	variable	variable	NOUN
faba-117	202	56	(	(	PUNCT
faba-117	202	57	if	if	SCONJ
faba-117	202	58	the	the	DET
faba-117	202	59	company	company	NOUN
faba-117	202	60	reported	report	VERB
faba-117	202	61	credit	credit	NOUN
faba-117	202	62	risk	risk	NOUN
faba-117	202	63	1	1	NUM
faba-117	202	64	otherwise	otherwise	ADV
faba-117	202	65	0	0	NUM
faba-117	202	66	)	)	PUNCT
faba-117	202	67	,	,	PUNCT
faba-117	202	68	cyb	cyb	PROPN
faba-117	202	69	is	be	AUX
faba-117	202	70	cyber	cyber	ADJ
faba-117	202	71	risk	risk	NOUN
faba-117	202	72	measured	measure	VERB
faba-117	202	73	by	by	ADP
faba-117	202	74	dummy	dummy	ADJ
faba-117	202	75	variable	variable	NOUN
faba-117	202	76	(	(	PUNCT
faba-117	202	77	if	if	SCONJ
faba-117	202	78	the	the	DET
faba-117	202	79	company	company	NOUN
faba-117	202	80	reported	report	VERB
faba-117	202	81	cyber	cyber	ADJ
faba-117	202	82	risk	risk	NOUN
faba-117	202	83	1	1	NUM
faba-117	202	84	otherwise	otherwise	ADV
faba-117	202	85	0	0	NUM
faba-117	202	86	)	)	PUNCT
faba-117	202	87	,	,	PUNCT
faba-117	202	88	equ	equ	PROPN
faba-117	202	89	is	be	AUX
faba-117	202	90	equity	equity	NOUN
faba-117	202	91	risk	risk	NOUN
faba-117	202	92	measured	measure	VERB
faba-117	202	93	by	by	ADP
faba-117	202	94	dummy	dummy	ADJ
faba-117	202	95	variable	variable	NOUN
faba-117	202	96	(	(	PUNCT
faba-117	202	97	if	if	SCONJ
faba-117	202	98	the	the	DET
faba-117	202	99	company	company	NOUN
faba-117	202	100	reported	report	VERB
faba-117	202	101	equity	equity	NOUN
faba-117	202	102	risk	risk	NOUN
faba-117	202	103	1	1	NUM
faba-117	202	104	otherwise	otherwise	ADV
faba-117	202	105	0	0	NUM
faba-117	202	106	)	)	PUNCT
faba-117	202	107	,	,	PUNCT
faba-117	202	108	for	for	ADP
faba-117	202	109	is	be	AUX
faba-117	202	110	foreign	foreign	ADJ
faba-117	202	111	currency	currency	NOUN
faba-117	202	112	risk	risk	NOUN
faba-117	202	113	measured	measure	VERB
faba-117	202	114	by	by	ADP
faba-117	202	115	dummy	dummy	ADJ
faba-117	202	116	variable	variable	NOUN
faba-117	202	117	(	(	PUNCT
faba-117	202	118	if	if	SCONJ
faba-117	202	119	the	the	DET
faba-117	202	120	company	company	NOUN
faba-117	202	121	reported	report	VERB
faba-117	202	122	foreign	foreign	ADJ
faba-117	202	123	currency	currency	NOUN
faba-117	202	124	risk	risk	NOUN
faba-117	202	125	1	1	NUM
faba-117	202	126	otherwise	otherwise	ADV
faba-117	202	127	0	0	NUM
faba-117	202	128	)	)	PUNCT
faba-117	202	129	,	,	PUNCT
faba-117	202	130	int	int	NOUN
faba-117	202	131	is	be	AUX
faba-117	202	132	interest	interest	NOUN
faba-117	202	133	rate	rate	NOUN
faba-117	202	134	risk	risk	NOUN
faba-117	202	135	measured	measure	VERB
faba-117	202	136	by	by	ADP
faba-117	202	137	dummy	dummy	ADJ
faba-117	202	138	variable	variable	NOUN
faba-117	202	139	(	(	PUNCT
faba-117	202	140	if	if	SCONJ
faba-117	202	141	the	the	DET
faba-117	202	142	company	company	NOUN
faba-117	202	143	reported	report	VERB
faba-117	202	144	interest	interest	NOUN
faba-117	202	145	rate	rate	NOUN
faba-117	202	146	risk	risk	NOUN
faba-117	202	147	1	1	NUM
faba-117	202	148	otherwise	otherwise	ADV
faba-117	202	149	0	0	NUM
faba-117	202	150	)	)	PUNCT
faba-117	202	151	,	,	PUNCT
faba-117	202	152	inv	inv	NOUN
faba-117	202	153	is	be	AUX
faba-117	202	154	inventory	inventory	NOUN
faba-117	202	155	risk	risk	NOUN
faba-117	202	156	measured	measure	VERB
faba-117	202	157	by	by	ADP
faba-117	202	158	dummy	dummy	ADJ
faba-117	202	159	variable	variable	NOUN
faba-117	202	160	(	(	PUNCT
faba-117	202	161	if	if	SCONJ
faba-117	202	162	the	the	DET
faba-117	202	163	company	company	NOUN
faba-117	202	164	reported	report	VERB
faba-117	202	165	inventory	inventory	NOUN
faba-117	202	166	risk	risk	NOUN
faba-117	202	167	1	1	NUM
faba-117	202	168	otherwise	otherwise	ADV
faba-117	202	169	0	0	NUM
faba-117	202	170	)	)	PUNCT
faba-117	202	171	,	,	PUNCT
faba-117	202	172	mar	mar	PROPN
faba-117	202	173	is	be	AUX
faba-117	202	174	market	market	NOUN
faba-117	202	175	risk	risk	NOUN
faba-117	202	176	measured	measure	VERB
faba-117	202	177	by	by	ADP
faba-117	202	178	dummy	dummy	ADJ
faba-117	202	179	variable	variable	NOUN
faba-117	202	180	(	(	PUNCT
faba-117	202	181	if	if	SCONJ
faba-117	202	182	the	the	DET
faba-117	202	183	company	company	NOUN
faba-117	202	184	reported	report	VERB
faba-117	202	185	market	market	NOUN
faba-117	202	186	risk	risk	NOUN
faba-117	202	187	1	1	NUM
faba-117	202	188	otherwise	otherwise	ADV
faba-117	202	189	0	0	NUM
faba-117	202	190	)	)	PUNCT
faba-117	202	191	,	,	PUNCT
faba-117	202	192	reg	reg	PROPN
faba-117	202	193	is	be	AUX
faba-117	202	194	regulatory	regulatory	ADJ
faba-117	202	195	risk	risk	NOUN
faba-117	202	196	measured	measure	VERB
faba-117	202	197	by	by	ADP
faba-117	202	198	dummy	dummy	ADJ
faba-117	202	199	variable	variable	NOUN
faba-117	202	200	(	(	PUNCT
faba-117	202	201	if	if	SCONJ
faba-117	202	202	the	the	DET
faba-117	202	203	company	company	NOUN
faba-117	202	204	reported	report	VERB
faba-117	202	205	regulatory	regulatory	ADJ
faba-117	202	206	risk	risk	NOUN
faba-117	202	207	1	1	NUM
faba-117	202	208	otherwise	otherwise	ADV
faba-117	202	209	0	0	NUM
faba-117	202	210	)	)	PUNCT
faba-117	202	211	,	,	PUNCT
faba-117	202	212	rep	rep	PROPN
faba-117	202	213	is	be	AUX
faba-117	202	214	reputational	reputational	ADJ
faba-117	202	215	risk	risk	NOUN
faba-117	202	216	measured	measure	VERB
faba-117	202	217	by	by	ADP
faba-117	202	218	dummy	dummy	ADJ
faba-117	202	219	variable	variable	NOUN
faba-117	202	220	(	(	PUNCT
faba-117	202	221	if	if	SCONJ
faba-117	202	222	the	the	DET
faba-117	202	223	company	company	NOUN
faba-117	202	224	reported	report	VERB
faba-117	202	225	reputational	reputational	ADJ
faba-117	202	226	risk	risk	NOUN
faba-117	202	227	1	1	NUM
faba-117	202	228	otherwise	otherwise	ADV
faba-117	202	229	0	0	NUM
faba-117	202	230	)	)	PUNCT
faba-117	202	231	,	,	PUNCT
faba-117	202	232	stra	stra	PROPN
faba-117	202	233	is	be	AUX
faba-117	202	234	strategic	strategic	ADJ
faba-117	202	235	risk	risk	NOUN
faba-117	202	236	measured	measure	VERB
faba-117	202	237	by	by	ADP
faba-117	202	238	dummy	dummy	ADJ
faba-117	202	239	variable	variable	NOUN
faba-117	202	240	(	(	PUNCT
faba-117	202	241	if	if	SCONJ
faba-117	202	242	the	the	DET
faba-117	202	243	company	company	NOUN
faba-117	202	244	reported	report	VERB
faba-117	202	245	strategic	strategic	ADJ
faba-117	202	246	risk	risk	NOUN
faba-117	202	247	1	1	NUM
faba-117	202	248	otherwise	otherwise	ADV
faba-117	202	249	0	0	NUM
faba-117	202	250	)	)	PUNCT
faba-117	202	251	,	,	PUNCT
faba-117	202	252	sup	sup	NOUN
faba-117	202	253	is	be	AUX
faba-117	202	254	supply	supply	NOUN
faba-117	202	255	change	change	NOUN
faba-117	202	256	risk	risk	NOUN
faba-117	202	257	measured	measure	VERB
faba-117	202	258	by	by	ADP
faba-117	202	259	dummy	dummy	ADJ
faba-117	202	260	variable	variable	NOUN
faba-117	202	261	(	(	PUNCT
faba-117	202	262	if	if	SCONJ
faba-117	202	263	the	the	DET
faba-117	202	264	company	company	NOUN
faba-117	202	265	reported	report	VERB
faba-117	202	266	supply	supply	NOUN
faba-117	202	267	change	change	NOUN
faba-117	202	268	risk	risk	NOUN
faba-117	202	269	1	1	NUM
faba-117	202	270	otherwise	otherwise	ADV
faba-117	202	271	0	0	NUM
faba-117	202	272	)	)	PUNCT
faba-117	202	273	,	,	PUNCT
faba-117	202	274	eps	eps	PROPN
faba-117	202	275	is	be	AUX
faba-117	202	276	basic	basic	ADJ
faba-117	202	277	earnings	earning	NOUN
faba-117	202	278	per	per	ADP
faba-117	202	279	share	share	NOUN
faba-117	202	280	reported	report	VERB
faba-117	202	281	in	in	ADP
faba-117	202	282	comprehensive	comprehensive	ADJ
faba-117	202	283	income	income	NOUN
faba-117	202	284	statement	statement	NOUN
faba-117	202	285	below	below	ADP
faba-117	202	286	net	net	ADJ
faba-117	202	287	income	income	NOUN
faba-117	202	288	,	,	PUNCT
faba-117	202	289	lev	lev	NOUN
faba-117	202	290	is	be	AUX
faba-117	202	291	leverage	leverage	NOUN
faba-117	202	292	measured	measure	VERB
faba-117	202	293	by	by	ADP
faba-117	202	294	equity	equity	NOUN
faba-117	202	295	ratio	ratio	NOUN
faba-117	202	296	(	(	PUNCT
faba-117	202	297	total	total	ADJ
faba-117	202	298	equity	equity	NOUN
faba-117	202	299	on	on	ADP
faba-117	202	300	total	total	ADJ
faba-117	202	301	assets	asset	NOUN
faba-117	202	302	)	)	PUNCT
faba-117	202	303	,	,	PUNCT
faba-117	202	304	siz	siz	PROPN
faba-117	202	305	is	be	AUX
faba-117	202	306	size	size	NOUN
faba-117	202	307	measured	measure	VERB
faba-117	202	308	by	by	ADP
faba-117	202	309	natural	natural	ADJ
faba-117	202	310	logarithm	logarithm	NOUN
faba-117	202	311	of	of	ADP
faba-117	202	312	total	total	ADJ
faba-117	202	313	assets	asset	NOUN
faba-117	202	314	,	,	PUNCT
faba-117	202	315	pro	pro	X
faba-117	202	316	is	be	AUX
faba-117	202	317	profitability	profitability	NOUN
faba-117	202	318	measured	measure	VERB
faba-117	202	319	by	by	ADP
faba-117	202	320	net	net	ADJ
faba-117	202	321	profit	profit	NOUN
faba-117	202	322	margin	margin	NOUN
faba-117	202	323	,	,	PUNCT
faba-117	202	324	roe	roe	PROPN
faba-117	202	325	is	be	AUX
faba-117	202	326	return	return	NOUN
faba-117	202	327	on	on	ADP
faba-117	202	328	equity	equity	NOUN
faba-117	202	329	ratio	ratio	NOUN
faba-117	202	330	(	(	PUNCT
faba-117	202	331	return	return	NOUN
faba-117	202	332	on	on	ADP
faba-117	202	333	assets	asset	NOUN
faba-117	202	334	multiplied	multiply	VERB
faba-117	202	335	by	by	ADP
faba-117	202	336	financial	financial	ADJ
faba-117	202	337	leverage	leverage	NOUN
faba-117	202	338	multiplier	multiplier	ADV
faba-117	202	339	)	)	PUNCT
faba-117	202	340	.	.	PUNCT
faba-117	203	1	table	table	NOUN
faba-117	203	2	6	6	NUM
faba-117	203	3	:	:	PUNCT
faba-117	203	4	the	the	DET
faba-117	203	5	regression	regression	NOUN
faba-117	203	6	results	result	NOUN
faba-117	203	7	of	of	ADP
faba-117	203	8	relationship	relationship	NOUN
faba-117	203	9	between	between	ADP
faba-117	203	10	risk	risk	NOUN
faba-117	203	11	management	management	NOUN
faba-117	203	12	reporting	reporting	NOUN
faba-117	203	13	features	feature	NOUN
faba-117	203	14	and	and	CCONJ
faba-117	203	15	efficiency	efficiency	NOUN
faba-117	203	16	variable	variable	ADJ
faba-117	203	17	coefficient	coefficient	NOUN
faba-117	203	18	std	std	PROPN
faba-117	203	19	.	.	NOUN
faba-117	203	20	error	error	NOUN
faba-117	203	21	t	t	NOUN
faba-117	203	22	-	-	PUNCT
faba-117	203	23	statistic	statistic	NOUN
faba-117	203	24	prob	prob	NOUN
faba-117	203	25	.	.	PUNCT
faba-117	204	1	cap	cap	PROPN
faba-117	204	2	0.029	0.029	NUM
faba-117	204	3	0.084	0.084	NUM
faba-117	204	4	0.339	0.339	NUM
faba-117	204	5	0.735	0.735	NUM
faba-117	204	6	com	com	NOUN
faba-117	204	7	0.021	0.021	NUM
faba-117	204	8	0.075	0.075	NUM
faba-117	204	9	0.277	0.277	NUM
faba-117	204	10	0.782	0.782	NUM
faba-117	204	11	cyb	cyb	PROPN
faba-117	204	12	0.254	0.254	NUM
faba-117	204	13	0.036	0.036	NUM
faba-117	204	14	6.969	6.969	NUM
faba-117	204	15	0.000	0.000	NUM
faba-117	204	16	*	*	PUNCT
faba-117	205	1	*	*	PUNCT
faba-117	205	2	*	*	PUNCT
faba-117	205	3	equ	equ	X
faba-117	205	4	-0.093	-0.093	PROPN
faba-117	205	5	0.026	0.026	NUM
faba-117	205	6	-3.611	-3.611	PUNCT
faba-117	206	1	0.000	0.000	NUM
faba-117	206	2	*	*	PUNCT
faba-117	206	3	*	*	PUNCT
faba-117	206	4	*	*	PUNCT
faba-117	206	5	for	for	ADP
faba-117	206	6	0.008	0.008	NUM
faba-117	206	7	0.016	0.016	NUM
faba-117	206	8	0.524	0.524	NUM
faba-117	206	9	0.601	0.601	NUM
faba-117	206	10	inv	inv	ADJ
faba-117	206	11	-0.094	-0.094	VERB
faba-117	206	12	0.030	0.030	NUM
faba-117	206	13	-3.146	-3.146	X
faba-117	206	14	0.002	0.002	NUM
faba-117	206	15	*	*	PUNCT
faba-117	206	16	*	*	PUNCT
faba-117	206	17	*	*	PUNCT
faba-117	206	18	reg	reg	VERB
faba-117	206	19	0.190	0.190	NUM
faba-117	206	20	0.052	0.052	NUM
faba-117	206	21	3.689	3.689	NUM
faba-117	206	22	0.000	0.000	NUM
faba-117	206	23	*	*	PUNCT
faba-117	206	24	*	*	PUNCT
faba-117	206	25	*	*	PUNCT
faba-117	206	26	rm	rm	PROPN
faba-117	206	27	-0.011	-0.011	NUM
faba-117	206	28	0.026	0.026	NUM
faba-117	206	29	-0.429	-0.429	NUM
faba-117	206	30	0.669	0.669	NUM
faba-117	206	31	stra	stra	NOUN
faba-117	206	32	0.053	0.053	NUM
faba-117	206	33	0.049	0.049	NUM
faba-117	206	34	1.076	1.076	NUM
faba-117	206	35	0.283	0.283	NUM
faba-117	206	36	sup	sup	NOUN
faba-117	206	37	-0.048	-0.048	NOUN
faba-117	206	38	0.161	0.161	NUM
faba-117	206	39	-0.301	-0.301	SYM
faba-117	206	40	0.764	0.764	NUM
faba-117	206	41	mar	mar	PROPN
faba-117	206	42	0.023	0.023	NUM
faba-117	206	43	0.008	0.008	NUM
faba-117	206	44	2.730	2.730	NUM
faba-117	206	45	0.007	0.007	NUM
faba-117	206	46	*	*	PUNCT
faba-117	206	47	*	*	PUNCT
faba-117	206	48	*	*	PUNCT
faba-117	206	49	eps	eps	ADP
faba-117	206	50	0.189	0.189	DET
faba-117	206	51	0.215	0.215	NUM
faba-117	206	52	0.879	0.879	NUM
faba-117	206	53	0.380	0.380	NUM
faba-117	206	54	lev	lev	NOUN
faba-117	206	55	-0.049	-0.049	PUNCT
faba-117	206	56	0.011	0.011	NUM
faba-117	206	57	-4.354	-4.354	NOUN
faba-117	206	58	0.000	0.000	NUM
faba-117	206	59	*	*	PUNCT
faba-117	206	60	*	*	PUNCT
faba-117	206	61	*	*	PUNCT
faba-117	206	62	siz	siz	PROPN
faba-117	206	63	-0.006	-0.006	PROPN
faba-117	206	64	0.012	0.012	NUM
faba-117	206	65	-0.506	-0.506	NUM
faba-117	206	66	0.614	0.614	NUM
faba-117	206	67	pro	pro	X
faba-117	206	68	0.002	0.002	NUM
faba-117	206	69	0.001	0.001	NUM
faba-117	206	70	3.014	3.014	NUM
faba-117	206	71	0.003	0.003	NUM
faba-117	206	72	*	*	PUNCT
faba-117	206	73	*	*	PUNCT
faba-117	206	74	*	*	PUNCT
faba-117	206	75	roe	roe	PROPN
faba-117	206	76	-0.006	-0.006	PROPN
faba-117	206	77	0.005	0.005	NUM
faba-117	206	78	-1.029	-1.029	NUM
faba-117	206	79	0.304	0.304	NUM
faba-117	206	80	finance	finance	NOUN
faba-117	206	81	,	,	PUNCT
faba-117	206	82	accounting	accounting	NOUN
faba-117	206	83	and	and	CCONJ
faba-117	206	84	business	business	NOUN
faba-117	206	85	analysis	analysis	NOUN
faba-117	206	86	3	3	NUM
faba-117	206	87	(	(	PUNCT
faba-117	206	88	1	1	NUM
faba-117	206	89	)	)	PUNCT
faba-117	206	90	2021	2021	NUM
faba-117	206	91	80	80	NUM
faba-117	206	92	based	base	VERB
faba-117	206	93	on	on	ADP
faba-117	206	94	the	the	DET
faba-117	206	95	regression	regression	NOUN
faba-117	206	96	results	result	NOUN
faba-117	206	97	of	of	ADP
faba-117	206	98	above	above	ADP
faba-117	206	99	table	table	NOUN
faba-117	206	100	,	,	PUNCT
faba-117	206	101	there	there	PRON
faba-117	206	102	is	be	VERB
faba-117	206	103	a	a	DET
faba-117	206	104	significant	significant	ADJ
faba-117	206	105	relationship	relationship	NOUN
faba-117	206	106	between	between	ADP
faba-117	206	107	cyber	cyber	PROPN
faba-117	206	108	risk	risk	NOUN
faba-117	206	109	,	,	PUNCT
faba-117	206	110	equity	equity	NOUN
faba-117	206	111	risk	risk	NOUN
faba-117	206	112	and	and	CCONJ
faba-117	206	113	efficiency	efficiency	NOUN
faba-117	206	114	at	at	ADP
faba-117	206	115	1	1	NUM
faba-117	206	116	%	%	NOUN
faba-117	206	117	level	level	NOUN
faba-117	206	118	.	.	PUNCT
faba-117	207	1	the	the	DET
faba-117	207	2	relationship	relationship	NOUN
faba-117	207	3	between	between	ADP
faba-117	207	4	inventory	inventory	NOUN
faba-117	207	5	risk	risk	NOUN
faba-117	207	6	and	and	CCONJ
faba-117	207	7	efficiency	efficiency	NOUN
faba-117	207	8	is	be	AUX
faba-117	207	9	significant	significant	ADJ
faba-117	207	10	at	at	ADP
faba-117	207	11	the	the	DET
faba-117	207	12	1	1	NUM
faba-117	207	13	%	%	NOUN
faba-117	207	14	level	level	NOUN
faba-117	207	15	.	.	PUNCT
faba-117	208	1	market	market	NOUN
faba-117	208	2	risk	risk	NOUN
faba-117	208	3	also	also	ADV
faba-117	208	4	has	have	VERB
faba-117	208	5	a	a	DET
faba-117	208	6	positive	positive	ADJ
faba-117	208	7	and	and	CCONJ
faba-117	208	8	significant	significant	ADJ
faba-117	208	9	relationship	relationship	NOUN
faba-117	208	10	with	with	ADP
faba-117	208	11	efficiency	efficiency	NOUN
faba-117	208	12	at	at	ADP
faba-117	208	13	the	the	DET
faba-117	208	14	1	1	NUM
faba-117	208	15	%	%	NOUN
faba-117	208	16	level	level	NOUN
faba-117	208	17	,	,	PUNCT
faba-117	208	18	same	same	ADJ
faba-117	208	19	with	with	ADP
faba-117	208	20	regulatory	regulatory	ADJ
faba-117	208	21	risk	risk	NOUN
faba-117	208	22	that	that	PRON
faba-117	208	23	has	have	VERB
faba-117	208	24	a	a	DET
faba-117	208	25	positive	positive	ADJ
faba-117	208	26	and	and	CCONJ
faba-117	208	27	significant	significant	ADJ
faba-117	208	28	relationship	relationship	NOUN
faba-117	208	29	with	with	ADP
faba-117	208	30	efficiency	efficiency	NOUN
faba-117	208	31	at	at	ADP
faba-117	208	32	the	the	DET
faba-117	208	33	1	1	NUM
faba-117	208	34	%	%	NOUN
faba-117	208	35	level	level	NOUN
faba-117	208	36	.	.	PUNCT
faba-117	209	1	in	in	ADP
faba-117	209	2	terms	term	NOUN
faba-117	209	3	of	of	ADP
faba-117	209	4	control	control	NOUN
faba-117	209	5	variables	variable	NOUN
faba-117	209	6	,	,	PUNCT
faba-117	209	7	there	there	PRON
faba-117	209	8	is	be	VERB
faba-117	209	9	a	a	DET
faba-117	209	10	no	no	DET
faba-117	209	11	relationship	relationship	NOUN
faba-117	209	12	between	between	ADP
faba-117	209	13	earnings	earning	NOUN
faba-117	209	14	per	per	ADP
faba-117	209	15	share	share	NOUN
faba-117	209	16	and	and	CCONJ
faba-117	209	17	efficiency	efficiency	NOUN
faba-117	209	18	,	,	PUNCT
faba-117	209	19	while	while	SCONJ
faba-117	209	20	leverage	leverage	NOUN
faba-117	209	21	has	have	VERB
faba-117	209	22	a	a	DET
faba-117	209	23	negative	negative	ADJ
faba-117	209	24	and	and	CCONJ
faba-117	209	25	significant	significant	ADJ
faba-117	209	26	relationship	relationship	NOUN
faba-117	209	27	with	with	ADP
faba-117	209	28	efficiency	efficiency	NOUN
faba-117	209	29	at	at	ADP
faba-117	209	30	the	the	DET
faba-117	209	31	1	1	NUM
faba-117	209	32	%	%	NOUN
faba-117	209	33	level	level	NOUN
faba-117	209	34	.	.	PUNCT
faba-117	210	1	there	there	PRON
faba-117	210	2	is	be	VERB
faba-117	210	3	also	also	ADV
faba-117	210	4	a	a	DET
faba-117	210	5	positive	positive	ADJ
faba-117	210	6	and	and	CCONJ
faba-117	210	7	significant	significant	ADJ
faba-117	210	8	relationship	relationship	NOUN
faba-117	210	9	between	between	ADP
faba-117	210	10	profitability	profitability	NOUN
faba-117	210	11	and	and	CCONJ
faba-117	210	12	efficiency	efficiency	NOUN
faba-117	210	13	at	at	ADP
faba-117	210	14	the	the	DET
faba-117	210	15	1	1	NUM
faba-117	210	16	%	%	NOUN
faba-117	210	17	level	level	NOUN
faba-117	210	18	.	.	PUNCT
faba-117	211	1	adjusted	adjust	VERB
faba-117	211	2	r2	r2	NOUN
faba-117	211	3	of	of	ADP
faba-117	211	4	both	both	PRON
faba-117	211	5	1st	1st	ADJ
faba-117	211	6	and	and	CCONJ
faba-117	211	7	2nd	2nd	ADJ
faba-117	211	8	regression	regression	NOUN
faba-117	211	9	models	model	NOUN
faba-117	211	10	are	be	AUX
faba-117	211	11	93	93	NUM
faba-117	211	12	%	%	NOUN
faba-117	211	13	,	,	PUNCT
faba-117	211	14	this	this	PRON
faba-117	211	15	means	mean	VERB
faba-117	211	16	that	that	SCONJ
faba-117	211	17	93	93	NUM
faba-117	211	18	%	%	NOUN
faba-117	211	19	percent	percent	NOUN
faba-117	211	20	of	of	ADP
faba-117	211	21	the	the	DET
faba-117	211	22	changes	change	NOUN
faba-117	211	23	in	in	ADP
faba-117	211	24	financial	financial	ADJ
faba-117	211	25	efficiency	efficiency	NOUN
faba-117	211	26	can	can	AUX
faba-117	211	27	be	be	AUX
faba-117	211	28	explained	explain	VERB
faba-117	211	29	by	by	ADP
faba-117	211	30	the	the	DET
faba-117	211	31	applied	apply	VERB
faba-117	211	32	explanatory	explanatory	ADJ
faba-117	211	33	variables	variable	NOUN
faba-117	211	34	.	.	PUNCT
faba-117	212	1	although	although	SCONJ
faba-117	212	2	this	this	DET
faba-117	212	3	adjusted	adjust	VERB
faba-117	212	4	r2	r2	NOUN
faba-117	212	5	value	value	NOUN
faba-117	212	6	appears	appear	VERB
faba-117	212	7	to	to	PART
faba-117	212	8	be	be	AUX
faba-117	212	9	high	high	ADJ
faba-117	212	10	,	,	PUNCT
faba-117	212	11	however	however	ADV
faba-117	212	12	,	,	PUNCT
faba-117	212	13	this	this	DET
faba-117	212	14	result	result	NOUN
faba-117	212	15	is	be	AUX
faba-117	212	16	consistent	consistent	ADJ
faba-117	212	17	with	with	ADP
faba-117	212	18	findings	finding	NOUN
faba-117	212	19	of	of	ADP
faba-117	212	20	previous	previous	ADJ
faba-117	212	21	studies	study	NOUN
faba-117	212	22	in	in	ADP
faba-117	212	23	this	this	DET
faba-117	212	24	area	area	NOUN
faba-117	212	25	.	.	PUNCT
faba-117	213	1	the	the	DET
faba-117	213	2	durbin	durbin	NOUN
faba-117	213	3	-	-	PUNCT
faba-117	213	4	watson	watson	PROPN
faba-117	213	5	is	be	AUX
faba-117	213	6	the	the	DET
faba-117	213	7	number	number	NOUN
faba-117	213	8	which	which	PRON
faba-117	213	9	indicates	indicate	VERB
faba-117	213	10	the	the	DET
faba-117	213	11	autocorrelation	autocorrelation	NOUN
faba-117	213	12	of	of	ADP
faba-117	213	13	the	the	DET
faba-117	213	14	residuals	residual	NOUN
faba-117	213	15	from	from	ADP
faba-117	213	16	a	a	DET
faba-117	213	17	statistical	statistical	ADJ
faba-117	213	18	regression	regression	NOUN
faba-117	213	19	analysis	analysis	NOUN
faba-117	213	20	and	and	CCONJ
faba-117	213	21	values	value	NOUN
faba-117	213	22	of	of	ADP
faba-117	213	23	less	less	ADJ
faba-117	213	24	than	than	ADP
faba-117	213	25	1	1	NUM
faba-117	213	26	and	and	CCONJ
faba-117	213	27	greater	great	ADJ
faba-117	213	28	than	than	ADP
faba-117	213	29	3	3	NUM
faba-117	213	30	pose	pose	VERB
faba-117	213	31	a	a	DET
faba-117	213	32	cause	cause	NOUN
faba-117	213	33	for	for	ADP
faba-117	213	34	concern	concern	NOUN
faba-117	213	35	.	.	PUNCT
faba-117	214	1	based	base	VERB
faba-117	214	2	on	on	ADP
faba-117	214	3	the	the	DET
faba-117	214	4	results	result	NOUN
faba-117	214	5	of	of	ADP
faba-117	214	6	tables	table	NOUN
faba-117	214	7	6	6	NUM
faba-117	214	8	and	and	CCONJ
faba-117	214	9	7	7	NUM
faba-117	214	10	,	,	PUNCT
faba-117	214	11	the	the	DET
faba-117	214	12	problem	problem	NOUN
faba-117	214	13	of	of	ADP
faba-117	214	14	serial	serial	ADJ
faba-117	214	15	autocorrelation	autocorrelation	NOUN
faba-117	214	16	can	can	AUX
faba-117	214	17	be	be	AUX
faba-117	214	18	neglected	neglect	VERB
faba-117	214	19	in	in	ADP
faba-117	214	20	both	both	DET
faba-117	214	21	regression	regression	NOUN
faba-117	214	22	models	model	NOUN
faba-117	214	23	.	.	PUNCT
faba-117	215	1	conclusion	conclusion	NOUN
faba-117	215	2	this	this	DET
faba-117	215	3	study	study	NOUN
faba-117	215	4	concludes	conclude	VERB
faba-117	215	5	there	there	PRON
faba-117	215	6	is	be	VERB
faba-117	215	7	a	a	DET
faba-117	215	8	meaningful	meaningful	ADJ
faba-117	215	9	relationship	relationship	NOUN
faba-117	215	10	between	between	ADP
faba-117	215	11	risk	risk	NOUN
faba-117	215	12	management	management	NOUN
faba-117	215	13	reporting	reporting	NOUN
faba-117	215	14	,	,	PUNCT
faba-117	215	15	risk	risk	NOUN
faba-117	215	16	management	management	NOUN
faba-117	215	17	reporting	reporting	NOUN
faba-117	215	18	features	feature	NOUN
faba-117	215	19	,	,	PUNCT
faba-117	215	20	and	and	CCONJ
faba-117	215	21	financial	financial	ADJ
faba-117	215	22	efficiency	efficiency	NOUN
faba-117	215	23	in	in	ADP
faba-117	215	24	malaysia	malaysia	PROPN
faba-117	215	25	.	.	PUNCT
faba-117	216	1	there	there	PRON
faba-117	216	2	is	be	VERB
faba-117	216	3	a	a	DET
faba-117	216	4	significant	significant	ADJ
faba-117	216	5	relationship	relationship	NOUN
faba-117	216	6	between	between	ADP
faba-117	216	7	risk	risk	NOUN
faba-117	216	8	management	management	NOUN
faba-117	216	9	reporting	reporting	NOUN
faba-117	216	10	and	and	CCONJ
faba-117	216	11	financial	financial	ADJ
faba-117	216	12	efficiency	efficiency	NOUN
faba-117	216	13	at	at	ADP
faba-117	216	14	a	a	DET
faba-117	216	15	1	1	NUM
faba-117	216	16	%	%	NOUN
faba-117	216	17	level	level	NOUN
faba-117	216	18	.	.	PUNCT
faba-117	217	1	cyber	cyber	ADJ
faba-117	217	2	risk	risk	NOUN
faba-117	217	3	and	and	CCONJ
faba-117	217	4	equity	equity	NOUN
faba-117	217	5	risk	risk	NOUN
faba-117	217	6	,	,	PUNCT
faba-117	217	7	also	also	ADV
faba-117	217	8	have	have	VERB
faba-117	217	9	significant	significant	ADJ
faba-117	217	10	relationship	relationship	NOUN
faba-117	217	11	with	with	ADP
faba-117	217	12	financial	financial	ADJ
faba-117	217	13	efficiency	efficiency	NOUN
faba-117	217	14	.	.	PUNCT
faba-117	218	1	additionally	additionally	ADV
faba-117	218	2	,	,	PUNCT
faba-117	218	3	the	the	DET
faba-117	218	4	relationship	relationship	NOUN
faba-117	218	5	between	between	ADP
faba-117	218	6	inventory	inventory	NOUN
faba-117	218	7	risk	risk	NOUN
faba-117	218	8	,	,	PUNCT
faba-117	218	9	market	market	NOUN
faba-117	218	10	risk	risk	NOUN
faba-117	218	11	and	and	CCONJ
faba-117	218	12	regulatory	regulatory	ADJ
faba-117	218	13	risk	risk	NOUN
faba-117	218	14	and	and	CCONJ
faba-117	218	15	financial	financial	ADJ
faba-117	218	16	efficiency	efficiency	NOUN
faba-117	218	17	are	be	AUX
faba-117	218	18	significant	significant	ADJ
faba-117	218	19	.	.	PUNCT
faba-117	219	1	this	this	DET
faba-117	219	2	study	study	NOUN
faba-117	219	3	provides	provide	VERB
faba-117	219	4	evidence	evidence	NOUN
faba-117	219	5	on	on	ADP
faba-117	219	6	the	the	DET
faba-117	219	7	results	result	NOUN
faba-117	219	8	of	of	ADP
faba-117	219	9	risk	risk	NOUN
faba-117	219	10	management	management	NOUN
faba-117	219	11	reporting	report	VERB
faba-117	219	12	from	from	ADP
faba-117	219	13	the	the	DET
faba-117	219	14	perspective	perspective	NOUN
faba-117	219	15	of	of	ADP
faba-117	219	16	financial	financial	ADJ
faba-117	219	17	efficiency	efficiency	NOUN
faba-117	219	18	.	.	PUNCT
faba-117	220	1	therefore	therefore	ADV
faba-117	220	2	,	,	PUNCT
faba-117	220	3	the	the	DET
faba-117	220	4	outcomes	outcome	NOUN
faba-117	220	5	of	of	ADP
faba-117	220	6	this	this	DET
faba-117	220	7	study	study	NOUN
faba-117	220	8	may	may	AUX
faba-117	220	9	be	be	AUX
faba-117	220	10	valuable	valuable	ADJ
faba-117	220	11	for	for	ADP
faba-117	220	12	companies	company	NOUN
faba-117	220	13	that	that	PRON
faba-117	220	14	have	have	AUX
faba-117	220	15	not	not	PART
faba-117	220	16	prepared	prepare	VERB
faba-117	220	17	risk	risk	NOUN
faba-117	220	18	management	management	NOUN
faba-117	220	19	reporting	report	VERB
faba-117	220	20	to	to	PART
faba-117	220	21	realize	realize	VERB
faba-117	220	22	its	its	PRON
faba-117	220	23	impact	impact	NOUN
faba-117	220	24	on	on	ADP
faba-117	220	25	their	their	PRON
faba-117	220	26	financial	financial	ADJ
faba-117	220	27	efficiency	efficiency	NOUN
faba-117	220	28	.	.	PUNCT
faba-117	221	1	the	the	DET
faba-117	221	2	findings	finding	NOUN
faba-117	221	3	may	may	AUX
faba-117	221	4	also	also	ADV
faba-117	221	5	provide	provide	VERB
faba-117	221	6	valuable	valuable	ADJ
faba-117	221	7	suggestions	suggestion	NOUN
faba-117	221	8	for	for	ADP
faba-117	221	9	the	the	DET
faba-117	221	10	boards	board	NOUN
faba-117	221	11	of	of	ADP
faba-117	221	12	directors	director	NOUN
faba-117	221	13	of	of	ADP
faba-117	221	14	these	these	DET
faba-117	221	15	companies	company	NOUN
faba-117	221	16	considering	consider	VERB
faba-117	221	17	the	the	DET
faba-117	221	18	preparation	preparation	NOUN
faba-117	221	19	of	of	ADP
faba-117	221	20	such	such	DET
faba-117	221	21	a	a	DET
faba-117	221	22	report	report	NOUN
faba-117	221	23	.	.	PUNCT
faba-117	222	1	the	the	DET
faba-117	222	2	significant	significant	ADJ
faba-117	222	3	relationship	relationship	NOUN
faba-117	222	4	between	between	ADP
faba-117	222	5	risk	risk	NOUN
faba-117	222	6	management	management	NOUN
faba-117	222	7	reporting	reporting	NOUN
faba-117	222	8	and	and	CCONJ
faba-117	222	9	financial	financial	ADJ
faba-117	222	10	efficiency	efficiency	NOUN
faba-117	222	11	provides	provide	VERB
faba-117	222	12	evidence	evidence	NOUN
faba-117	222	13	that	that	SCONJ
faba-117	222	14	risk	risk	NOUN
faba-117	222	15	management	management	NOUN
faba-117	222	16	is	be	AUX
faba-117	222	17	an	an	DET
faba-117	222	18	important	important	ADJ
faba-117	222	19	determinant	determinant	NOUN
faba-117	222	20	of	of	ADP
faba-117	222	21	financial	financial	ADJ
faba-117	222	22	efficiency	efficiency	NOUN
faba-117	222	23	and	and	CCONJ
faba-117	222	24	,	,	PUNCT
faba-117	222	25	ultimately	ultimately	ADV
faba-117	222	26	,	,	PUNCT
faba-117	222	27	of	of	ADP
faba-117	222	28	improving	improve	VERB
faba-117	222	29	company	company	NOUN
faba-117	222	30	’s	’s	PART
faba-117	222	31	performance	performance	NOUN
faba-117	222	32	.	.	PUNCT
faba-117	223	1	as	as	SCONJ
faba-117	223	2	discussed	discuss	VERB
faba-117	223	3	before	before	ADV
faba-117	223	4	,	,	PUNCT
faba-117	223	5	this	this	DET
faba-117	223	6	study	study	NOUN
faba-117	223	7	aimed	aim	VERB
faba-117	223	8	to	to	PART
faba-117	223	9	find	find	VERB
faba-117	223	10	out	out	ADP
faba-117	223	11	the	the	DET
faba-117	223	12	relationship	relationship	NOUN
faba-117	223	13	between	between	ADP
faba-117	223	14	risk	risk	NOUN
faba-117	223	15	management	management	NOUN
faba-117	223	16	reporting	reporting	NOUN
faba-117	223	17	and	and	CCONJ
faba-117	223	18	financial	financial	ADJ
faba-117	223	19	efficiency	efficiency	NOUN
faba-117	223	20	.	.	PUNCT
faba-117	224	1	even	even	ADV
faba-117	224	2	though	though	SCONJ
faba-117	224	3	this	this	DET
faba-117	224	4	study	study	NOUN
faba-117	224	5	achieved	achieve	VERB
faba-117	224	6	its	its	PRON
faba-117	224	7	goal	goal	NOUN
faba-117	224	8	,	,	PUNCT
faba-117	224	9	it	it	PRON
faba-117	224	10	was	be	AUX
faba-117	224	11	conducted	conduct	VERB
faba-117	224	12	with	with	ADP
faba-117	224	13	a	a	DET
faba-117	224	14	limited	limited	ADJ
faba-117	224	15	amount	amount	NOUN
faba-117	224	16	of	of	ADP
faba-117	224	17	information	information	NOUN
faba-117	224	18	that	that	PRON
faba-117	224	19	only	only	ADV
faba-117	224	20	helped	help	VERB
faba-117	224	21	to	to	PART
faba-117	224	22	find	find	VERB
faba-117	224	23	out	out	ADP
faba-117	224	24	the	the	DET
faba-117	224	25	results	result	NOUN
faba-117	224	26	.	.	PUNCT
faba-117	225	1	therefore	therefore	ADV
faba-117	225	2	,	,	PUNCT
faba-117	225	3	in	in	ADP
faba-117	225	4	the	the	DET
faba-117	225	5	future	future	NOUN
faba-117	225	6	,	,	PUNCT
faba-117	225	7	the	the	DET
faba-117	225	8	study	study	NOUN
faba-117	225	9	adj	adj	PROPN
faba-117	225	10	r2	r2	PROPN
faba-117	225	11	0.930	0.930	NUM
faba-117	225	12	f	f	X
faba-117	225	13	-	-	PUNCT
faba-117	225	14	statistic	statistic	NOUN
faba-117	225	15	35.103	35.103	NUM
faba-117	225	16	*	*	NOUN
faba-117	225	17	*	*	PUNCT
faba-117	225	18	*	*	PUNCT
faba-117	225	19	durbin	durbin	ADJ
faba-117	225	20	-	-	PUNCT
faba-117	225	21	watson	watson	PROPN
faba-117	225	22	2.546	2.546	NUM
faba-117	225	23	𝐸𝑓𝑓𝑖,𝑡	𝐸𝑓𝑓𝑖,𝑡	NOUN
faba-117	225	24	=	=	SYM
faba-117	225	25	𝛽0	𝛽0	PROPN
faba-117	225	26	+	+	CCONJ
faba-117	225	27	𝛽1𝑅𝑀𝑖,𝑡	𝛽1𝑅𝑀𝑖,𝑡	VERB
faba-117	225	28	+	+	CCONJ
faba-117	225	29	𝛽2𝐶𝐴𝑃𝑖,𝑡	𝛽2𝐶𝐴𝑃𝑖,𝑡	ADJ
faba-117	225	30	+	+	NUM
faba-117	225	31	𝛽3𝐶𝑂𝑀𝑖,𝑡	𝛽3𝐶𝑂𝑀𝑖,𝑡	ADJ
faba-117	225	32	+	+	CCONJ
faba-117	225	33	𝛽4𝐶𝑅𝐸𝑖,𝑡	𝛽4𝐶𝑅𝐸𝑖,𝑡	ADJ
faba-117	225	34	+	+	CCONJ
faba-117	225	35	𝛽5𝐶𝑌𝐵𝑖,𝑡	𝛽5𝐶𝑌𝐵𝑖,𝑡	ADJ
faba-117	225	36	+	+	CCONJ
faba-117	225	37	𝛽6𝐸𝑄𝑈𝑖,𝑡	𝛽6𝐸𝑄𝑈𝑖,𝑡	ADJ
faba-117	225	38	+	+	CCONJ
faba-117	225	39	𝛽7𝐹𝑂𝑅𝑖,𝑡	𝛽7𝐹𝑂𝑅𝑖,𝑡	ADJ
faba-117	225	40	+	+	CCONJ
faba-117	225	41	𝛽8𝐼𝑁𝑇𝑖,𝑡	𝛽8𝐼𝑁𝑇𝑖,𝑡	ADJ
faba-117	225	42	+	+	CCONJ
faba-117	225	43	𝛽9𝐼𝑁𝑉𝑖,𝑡	𝛽9𝐼𝑁𝑉𝑖,𝑡	PROPN
faba-117	225	44	+	+	CCONJ
faba-117	225	45	𝛽10𝑀𝐴𝑅𝑖,𝑡	𝛽10𝑀𝐴𝑅𝑖,𝑡	NOUN
faba-117	225	46	+	+	ADJ
faba-117	225	47	𝛽11𝑅𝐸𝐺𝑖,𝑡	𝛽11𝑅𝐸𝐺𝑖,𝑡	NOUN
faba-117	225	48	+	+	PUNCT
faba-117	225	49	𝛽12𝑅𝐸𝑃𝑖,𝑡	𝛽12𝑅𝐸𝑃𝑖,𝑡	ADP
faba-117	225	50	+	+	NOUN
faba-117	225	51	𝛽13𝑆𝑇𝑅𝑖,𝑡	𝛽13𝑆𝑇𝑅𝑖,𝑡	VERB
faba-117	225	52	+	+	CCONJ
faba-117	225	53	𝛽14𝑆𝑈𝑃𝑖,𝑡	𝛽14𝑆𝑈𝑃𝑖,𝑡	NOUN
faba-117	225	54	+	+	CCONJ
faba-117	225	55	𝛽15𝐸𝑃𝑆𝑖,𝑡	𝛽15𝐸𝑃𝑆𝑖,𝑡	VERB
faba-117	225	56	+	+	X
faba-117	225	57	𝛽16𝐿𝐸𝑉𝑖,𝑡	𝛽16𝐿𝐸𝑉𝑖,𝑡	ADP
faba-117	225	58	+	+	PUNCT
faba-117	225	59	𝛽17𝑆𝐼𝑍𝑖,𝑡	𝛽17𝑆𝐼𝑍𝑖,𝑡	ADV
faba-117	225	60	+	+	CCONJ
faba-117	225	61	𝛽18𝑃𝑅𝑂𝑖,𝑡	𝛽18𝑃𝑅𝑂𝑖,𝑡	ADJ
faba-117	225	62	+	+	CCONJ
faba-117	225	63	𝛽19𝑅𝑂𝐸𝑖,𝑡	𝛽19𝑅𝑂𝐸𝑖,𝑡	ADJ
faba-117	225	64	+	+	CCONJ
faba-117	225	65	𝜀𝑖,𝑡	𝜀𝑖,𝑡	VERB
faba-117	225	66	*	*	NOUN
faba-117	225	67	significance	significance	NOUN
faba-117	225	68	at	at	ADP
faba-117	225	69	the	the	DET
faba-117	225	70	0.10	0.10	NUM
faba-117	225	71	level	level	NOUN
faba-117	225	72	.	.	PUNCT
faba-117	226	1	*	*	PUNCT
faba-117	226	2	*	*	PUNCT
faba-117	226	3	significance	significance	NOUN
faba-117	226	4	at	at	ADP
faba-117	226	5	the	the	DET
faba-117	226	6	0.05	0.05	NUM
faba-117	226	7	level	level	NOUN
faba-117	226	8	.	.	PUNCT
faba-117	227	1	*	*	PUNCT
faba-117	227	2	*	*	PUNCT
faba-117	227	3	*	*	PUNCT
faba-117	227	4	significance	significance	NOUN
faba-117	227	5	at	at	ADP
faba-117	227	6	the	the	DET
faba-117	227	7	0.01	0.01	NUM
faba-117	227	8	level	level	NOUN
faba-117	227	9	eff	eff	PROPN
faba-117	227	10	is	be	AUX
faba-117	227	11	financial	financial	ADJ
faba-117	227	12	efficiency	efficiency	NOUN
faba-117	227	13	measured	measure	VERB
faba-117	227	14	by	by	ADP
faba-117	227	15	total	total	ADJ
faba-117	227	16	asset	asset	NOUN
faba-117	227	17	turnover	turnover	NOUN
faba-117	227	18	(	(	PUNCT
faba-117	227	19	revenue	revenue	NOUN
faba-117	227	20	on	on	ADP
faba-117	227	21	total	total	ADJ
faba-117	227	22	assets	asset	NOUN
faba-117	227	23	)	)	PUNCT
faba-117	227	24	,	,	PUNCT
faba-117	227	25	rco	rco	PROPN
faba-117	227	26	is	be	AUX
faba-117	227	27	risk	risk	NOUN
faba-117	227	28	management	management	NOUN
faba-117	227	29	committee	committee	NOUN
faba-117	227	30	measured	measure	VERB
faba-117	227	31	by	by	ADP
faba-117	227	32	dummy	dummy	ADJ
faba-117	227	33	variable	variable	NOUN
faba-117	227	34	(	(	PUNCT
faba-117	227	35	if	if	SCONJ
faba-117	227	36	the	the	DET
faba-117	227	37	company	company	NOUN
faba-117	227	38	have	have	AUX
faba-117	227	39	risk	risk	NOUN
faba-117	227	40	management	management	NOUN
faba-117	227	41	committee	committee	NOUN
faba-117	227	42	1	1	NUM
faba-117	227	43	otherwise	otherwise	ADV
faba-117	227	44	0	0	NUM
faba-117	227	45	)	)	PUNCT
faba-117	227	46	,	,	PUNCT
faba-117	227	47	cap	cap	NOUN
faba-117	227	48	is	be	AUX
faba-117	227	49	capital	capital	NOUN
faba-117	227	50	risk	risk	NOUN
faba-117	227	51	measured	measure	VERB
faba-117	227	52	by	by	ADP
faba-117	227	53	dummy	dummy	ADJ
faba-117	227	54	variable	variable	NOUN
faba-117	227	55	(	(	PUNCT
faba-117	227	56	if	if	SCONJ
faba-117	227	57	the	the	DET
faba-117	227	58	company	company	NOUN
faba-117	227	59	reported	report	VERB
faba-117	227	60	capital	capital	NOUN
faba-117	227	61	risk	risk	NOUN
faba-117	227	62	1	1	NUM
faba-117	227	63	otherwise	otherwise	ADV
faba-117	227	64	0	0	NUM
faba-117	227	65	)	)	PUNCT
faba-117	227	66	,	,	PUNCT
faba-117	227	67	com	com	NOUN
faba-117	227	68	is	be	AUX
faba-117	227	69	compliance	compliance	NOUN
faba-117	227	70	risk	risk	NOUN
faba-117	227	71	measured	measure	VERB
faba-117	227	72	by	by	ADP
faba-117	227	73	dummy	dummy	ADJ
faba-117	227	74	variable	variable	NOUN
faba-117	227	75	(	(	PUNCT
faba-117	227	76	if	if	SCONJ
faba-117	227	77	the	the	DET
faba-117	227	78	company	company	NOUN
faba-117	227	79	reported	report	VERB
faba-117	227	80	compliance	compliance	NOUN
faba-117	227	81	risk	risk	NOUN
faba-117	227	82	1	1	NUM
faba-117	227	83	otherwise	otherwise	ADV
faba-117	227	84	0	0	NUM
faba-117	227	85	)	)	PUNCT
faba-117	227	86	,	,	PUNCT
faba-117	227	87	cre	cre	PROPN
faba-117	227	88	is	be	AUX
faba-117	227	89	credit	credit	NOUN
faba-117	227	90	risk	risk	NOUN
faba-117	227	91	measured	measure	VERB
faba-117	227	92	by	by	ADP
faba-117	227	93	dummy	dummy	ADJ
faba-117	227	94	variable	variable	NOUN
faba-117	227	95	(	(	PUNCT
faba-117	227	96	if	if	SCONJ
faba-117	227	97	the	the	DET
faba-117	227	98	company	company	NOUN
faba-117	227	99	reported	report	VERB
faba-117	227	100	credit	credit	NOUN
faba-117	227	101	risk	risk	NOUN
faba-117	227	102	1	1	NUM
faba-117	227	103	otherwise	otherwise	ADV
faba-117	227	104	0	0	NUM
faba-117	227	105	)	)	PUNCT
faba-117	227	106	,	,	PUNCT
faba-117	227	107	cyb	cyb	PROPN
faba-117	227	108	is	be	AUX
faba-117	227	109	cyber	cyber	ADJ
faba-117	227	110	risk	risk	NOUN
faba-117	227	111	measured	measure	VERB
faba-117	227	112	by	by	ADP
faba-117	227	113	dummy	dummy	ADJ
faba-117	227	114	variable	variable	NOUN
faba-117	227	115	(	(	PUNCT
faba-117	227	116	if	if	SCONJ
faba-117	227	117	the	the	DET
faba-117	227	118	company	company	NOUN
faba-117	227	119	reported	report	VERB
faba-117	227	120	cyber	cyber	ADJ
faba-117	227	121	risk	risk	NOUN
faba-117	227	122	1	1	NUM
faba-117	227	123	otherwise	otherwise	ADV
faba-117	227	124	0	0	NUM
faba-117	227	125	)	)	PUNCT
faba-117	227	126	,	,	PUNCT
faba-117	227	127	equ	equ	PROPN
faba-117	227	128	is	be	AUX
faba-117	227	129	equity	equity	NOUN
faba-117	227	130	risk	risk	NOUN
faba-117	227	131	measured	measure	VERB
faba-117	227	132	by	by	ADP
faba-117	227	133	dummy	dummy	ADJ
faba-117	227	134	variable	variable	NOUN
faba-117	227	135	(	(	PUNCT
faba-117	227	136	if	if	SCONJ
faba-117	227	137	the	the	DET
faba-117	227	138	company	company	NOUN
faba-117	227	139	reported	report	VERB
faba-117	227	140	equity	equity	NOUN
faba-117	227	141	risk	risk	NOUN
faba-117	227	142	1	1	NUM
faba-117	227	143	otherwise	otherwise	ADV
faba-117	227	144	0	0	NUM
faba-117	227	145	)	)	PUNCT
faba-117	227	146	,	,	PUNCT
faba-117	227	147	for	for	ADP
faba-117	227	148	is	be	AUX
faba-117	227	149	foreign	foreign	ADJ
faba-117	227	150	currency	currency	NOUN
faba-117	227	151	risk	risk	NOUN
faba-117	227	152	measured	measure	VERB
faba-117	227	153	by	by	ADP
faba-117	227	154	dummy	dummy	ADJ
faba-117	227	155	variable	variable	NOUN
faba-117	227	156	(	(	PUNCT
faba-117	227	157	if	if	SCONJ
faba-117	227	158	the	the	DET
faba-117	227	159	company	company	NOUN
faba-117	227	160	reported	report	VERB
faba-117	227	161	foreign	foreign	ADJ
faba-117	227	162	currency	currency	NOUN
faba-117	227	163	risk	risk	NOUN
faba-117	227	164	1	1	NUM
faba-117	227	165	otherwise	otherwise	ADV
faba-117	227	166	0	0	NUM
faba-117	227	167	)	)	PUNCT
faba-117	227	168	,	,	PUNCT
faba-117	227	169	int	int	NOUN
faba-117	227	170	is	be	AUX
faba-117	227	171	interest	interest	NOUN
faba-117	227	172	rate	rate	NOUN
faba-117	227	173	risk	risk	NOUN
faba-117	227	174	measured	measure	VERB
faba-117	227	175	by	by	ADP
faba-117	227	176	dummy	dummy	ADJ
faba-117	227	177	variable	variable	NOUN
faba-117	227	178	(	(	PUNCT
faba-117	227	179	if	if	SCONJ
faba-117	227	180	the	the	DET
faba-117	227	181	company	company	NOUN
faba-117	227	182	reported	report	VERB
faba-117	227	183	interest	interest	NOUN
faba-117	227	184	rate	rate	NOUN
faba-117	227	185	risk	risk	NOUN
faba-117	227	186	1	1	NUM
faba-117	227	187	otherwise	otherwise	ADV
faba-117	227	188	0	0	NUM
faba-117	227	189	)	)	PUNCT
faba-117	227	190	,	,	PUNCT
faba-117	227	191	inv	inv	NOUN
faba-117	227	192	is	be	AUX
faba-117	227	193	inventory	inventory	NOUN
faba-117	227	194	risk	risk	NOUN
faba-117	227	195	measured	measure	VERB
faba-117	227	196	by	by	ADP
faba-117	227	197	dummy	dummy	ADJ
faba-117	227	198	variable	variable	NOUN
faba-117	227	199	(	(	PUNCT
faba-117	227	200	if	if	SCONJ
faba-117	227	201	the	the	DET
faba-117	227	202	company	company	NOUN
faba-117	227	203	reported	report	VERB
faba-117	227	204	inventory	inventory	NOUN
faba-117	227	205	risk	risk	NOUN
faba-117	227	206	1	1	NUM
faba-117	227	207	otherwise	otherwise	ADV
faba-117	227	208	0	0	NUM
faba-117	227	209	)	)	PUNCT
faba-117	227	210	,	,	PUNCT
faba-117	227	211	mar	mar	PROPN
faba-117	227	212	is	be	AUX
faba-117	227	213	market	market	NOUN
faba-117	227	214	risk	risk	NOUN
faba-117	227	215	measured	measure	VERB
faba-117	227	216	by	by	ADP
faba-117	227	217	dummy	dummy	ADJ
faba-117	227	218	variable	variable	NOUN
faba-117	227	219	(	(	PUNCT
faba-117	227	220	if	if	SCONJ
faba-117	227	221	the	the	DET
faba-117	227	222	company	company	NOUN
faba-117	227	223	reported	report	VERB
faba-117	227	224	market	market	NOUN
faba-117	227	225	risk	risk	NOUN
faba-117	227	226	1	1	NUM
faba-117	227	227	otherwise	otherwise	ADV
faba-117	227	228	0	0	NUM
faba-117	227	229	)	)	PUNCT
faba-117	227	230	,	,	PUNCT
faba-117	227	231	reg	reg	PROPN
faba-117	227	232	is	be	AUX
faba-117	227	233	regulatory	regulatory	ADJ
faba-117	227	234	risk	risk	NOUN
faba-117	227	235	measured	measure	VERB
faba-117	227	236	by	by	ADP
faba-117	227	237	dummy	dummy	ADJ
faba-117	227	238	variable	variable	NOUN
faba-117	227	239	(	(	PUNCT
faba-117	227	240	if	if	SCONJ
faba-117	227	241	the	the	DET
faba-117	227	242	company	company	NOUN
faba-117	227	243	reported	report	VERB
faba-117	227	244	regulatory	regulatory	ADJ
faba-117	227	245	risk	risk	NOUN
faba-117	227	246	1	1	NUM
faba-117	227	247	otherwise	otherwise	ADV
faba-117	227	248	0	0	NUM
faba-117	227	249	)	)	PUNCT
faba-117	227	250	,	,	PUNCT
faba-117	227	251	rep	rep	PROPN
faba-117	227	252	is	be	AUX
faba-117	227	253	reputational	reputational	ADJ
faba-117	227	254	risk	risk	NOUN
faba-117	227	255	measured	measure	VERB
faba-117	227	256	by	by	ADP
faba-117	227	257	dummy	dummy	ADJ
faba-117	227	258	variable	variable	NOUN
faba-117	227	259	(	(	PUNCT
faba-117	227	260	if	if	SCONJ
faba-117	227	261	the	the	DET
faba-117	227	262	company	company	NOUN
faba-117	227	263	reported	report	VERB
faba-117	227	264	reputational	reputational	ADJ
faba-117	227	265	risk	risk	NOUN
faba-117	227	266	1	1	NUM
faba-117	227	267	otherwise	otherwise	ADV
faba-117	227	268	0	0	NUM
faba-117	227	269	)	)	PUNCT
faba-117	227	270	,	,	PUNCT
faba-117	227	271	stra	stra	PROPN
faba-117	227	272	is	be	AUX
faba-117	227	273	strategic	strategic	ADJ
faba-117	227	274	risk	risk	NOUN
faba-117	227	275	measured	measure	VERB
faba-117	227	276	by	by	ADP
faba-117	227	277	dummy	dummy	ADJ
faba-117	227	278	variable	variable	NOUN
faba-117	227	279	(	(	PUNCT
faba-117	227	280	if	if	SCONJ
faba-117	227	281	the	the	DET
faba-117	227	282	company	company	NOUN
faba-117	227	283	reported	report	VERB
faba-117	227	284	strategic	strategic	ADJ
faba-117	227	285	risk	risk	NOUN
faba-117	227	286	1	1	NUM
faba-117	227	287	otherwise	otherwise	ADV
faba-117	227	288	0	0	NUM
faba-117	227	289	)	)	PUNCT
faba-117	227	290	,	,	PUNCT
faba-117	227	291	sup	sup	NOUN
faba-117	227	292	is	be	AUX
faba-117	227	293	supply	supply	NOUN
faba-117	227	294	change	change	NOUN
faba-117	227	295	risk	risk	NOUN
faba-117	227	296	measured	measure	VERB
faba-117	227	297	by	by	ADP
faba-117	227	298	dummy	dummy	ADJ
faba-117	227	299	variable	variable	NOUN
faba-117	227	300	(	(	PUNCT
faba-117	227	301	if	if	SCONJ
faba-117	227	302	the	the	DET
faba-117	227	303	company	company	NOUN
faba-117	227	304	reported	report	VERB
faba-117	227	305	supply	supply	NOUN
faba-117	227	306	change	change	NOUN
faba-117	227	307	risk	risk	NOUN
faba-117	227	308	1	1	NUM
faba-117	227	309	otherwise	otherwise	ADV
faba-117	227	310	0	0	NUM
faba-117	227	311	)	)	PUNCT
faba-117	227	312	,	,	PUNCT
faba-117	227	313	eps	eps	PROPN
faba-117	227	314	is	be	AUX
faba-117	227	315	basic	basic	ADJ
faba-117	227	316	earnings	earning	NOUN
faba-117	227	317	per	per	ADP
faba-117	227	318	share	share	NOUN
faba-117	227	319	reported	report	VERB
faba-117	227	320	in	in	ADP
faba-117	227	321	comprehensive	comprehensive	ADJ
faba-117	227	322	income	income	NOUN
faba-117	227	323	statement	statement	NOUN
faba-117	227	324	below	below	ADP
faba-117	227	325	net	net	ADJ
faba-117	227	326	income	income	NOUN
faba-117	227	327	,	,	PUNCT
faba-117	227	328	lev	lev	NOUN
faba-117	227	329	is	be	AUX
faba-117	227	330	leverage	leverage	NOUN
faba-117	227	331	measured	measure	VERB
faba-117	227	332	by	by	ADP
faba-117	227	333	equity	equity	NOUN
faba-117	227	334	ratio	ratio	NOUN
faba-117	227	335	(	(	PUNCT
faba-117	227	336	total	total	ADJ
faba-117	227	337	equity	equity	NOUN
faba-117	227	338	on	on	ADP
faba-117	227	339	total	total	ADJ
faba-117	227	340	assets	asset	NOUN
faba-117	227	341	)	)	PUNCT
faba-117	227	342	,	,	PUNCT
faba-117	227	343	siz	siz	PROPN
faba-117	227	344	is	be	AUX
faba-117	227	345	size	size	NOUN
faba-117	227	346	measured	measure	VERB
faba-117	227	347	by	by	ADP
faba-117	227	348	natural	natural	ADJ
faba-117	227	349	logarithm	logarithm	NOUN
faba-117	227	350	of	of	ADP
faba-117	227	351	total	total	ADJ
faba-117	227	352	assets	asset	NOUN
faba-117	227	353	,	,	PUNCT
faba-117	227	354	pro	pro	X
faba-117	227	355	is	be	AUX
faba-117	227	356	profitability	profitability	NOUN
faba-117	227	357	measured	measure	VERB
faba-117	227	358	by	by	ADP
faba-117	227	359	net	net	ADJ
faba-117	227	360	profit	profit	NOUN
faba-117	227	361	margin	margin	NOUN
faba-117	227	362	,	,	PUNCT
faba-117	227	363	roe	roe	PROPN
faba-117	227	364	is	be	AUX
faba-117	227	365	return	return	NOUN
faba-117	227	366	on	on	ADP
faba-117	227	367	equity	equity	NOUN
faba-117	227	368	ratio	ratio	NOUN
faba-117	227	369	(	(	PUNCT
faba-117	227	370	return	return	NOUN
faba-117	227	371	on	on	ADP
faba-117	227	372	assets	asset	NOUN
faba-117	227	373	multiplied	multiply	VERB
faba-117	227	374	by	by	ADP
faba-117	227	375	financial	financial	ADJ
faba-117	227	376	leverage	leverage	NOUN
faba-117	227	377	multiplier	multiplier	ADV
faba-117	227	378	)	)	PUNCT
faba-117	227	379	.	.	PUNCT
faba-117	228	1	finance	finance	NOUN
faba-117	228	2	,	,	PUNCT
faba-117	228	3	accounting	accounting	NOUN
faba-117	228	4	and	and	CCONJ
faba-117	228	5	business	business	NOUN
faba-117	228	6	analysis	analysis	NOUN
faba-117	228	7	3	3	NUM
faba-117	228	8	(	(	PUNCT
faba-117	228	9	1	1	NUM
faba-117	228	10	)	)	PUNCT
faba-117	228	11	2021	2021	NUM
faba-117	228	12	81	81	NUM
faba-117	228	13	could	could	AUX
faba-117	228	14	be	be	AUX
faba-117	228	15	conducted	conduct	VERB
faba-117	228	16	with	with	ADP
faba-117	228	17	a	a	DET
faba-117	228	18	larger	large	ADJ
faba-117	228	19	sample	sample	NOUN
faba-117	228	20	and	and	CCONJ
faba-117	228	21	with	with	ADP
faba-117	228	22	a	a	DET
faba-117	228	23	different	different	ADJ
faba-117	228	24	method	method	NOUN
faba-117	228	25	of	of	ADP
faba-117	228	26	data	datum	NOUN
faba-117	228	27	collection	collection	NOUN
faba-117	228	28	,	,	PUNCT
faba-117	228	29	such	such	ADJ
faba-117	228	30	as	as	ADP
faba-117	228	31	interviewing	interview	VERB
faba-117	228	32	several	several	ADJ
faba-117	228	33	companies	company	NOUN
faba-117	228	34	to	to	PART
faba-117	228	35	report	report	VERB
faba-117	228	36	on	on	ADP
faba-117	228	37	risk	risk	NOUN
faba-117	228	38	management	management	NOUN
faba-117	228	39	in	in	ADP
faba-117	228	40	their	their	PRON
faba-117	228	41	respective	respective	ADJ
faba-117	228	42	companies	company	NOUN
faba-117	228	43	.	.	PUNCT
faba-117	229	1	other	other	ADJ
faba-117	229	2	than	than	ADP
faba-117	229	3	that	that	PRON
faba-117	229	4	,	,	PUNCT
faba-117	229	5	this	this	DET
faba-117	229	6	study	study	NOUN
faba-117	229	7	focuses	focus	VERB
faba-117	229	8	more	more	ADJ
faba-117	229	9	on	on	ADP
faba-117	229	10	identifying	identify	VERB
faba-117	229	11	the	the	DET
faba-117	229	12	types	type	NOUN
faba-117	229	13	of	of	ADP
faba-117	229	14	risks	risk	NOUN
faba-117	229	15	that	that	PRON
faba-117	229	16	occurred	occur	VERB
faba-117	229	17	in	in	ADP
faba-117	229	18	each	each	DET
faba-117	229	19	company	company	NOUN
faba-117	229	20	.	.	PUNCT
faba-117	230	1	future	future	ADJ
faba-117	230	2	research	research	NOUN
faba-117	230	3	could	could	AUX
faba-117	230	4	also	also	ADV
faba-117	230	5	investigate	investigate	VERB
faba-117	230	6	the	the	DET
faba-117	230	7	solutions	solution	NOUN
faba-117	230	8	and	and	CCONJ
faba-117	230	9	preliminary	preliminary	ADJ
faba-117	230	10	plans	plan	NOUN
faba-117	230	11	that	that	PRON
faba-117	230	12	have	have	AUX
faba-117	230	13	been	be	AUX
faba-117	230	14	made	make	VERB
faba-117	230	15	to	to	PART
faba-117	230	16	deal	deal	VERB
faba-117	230	17	with	with	ADP
faba-117	230	18	the	the	DET
faba-117	230	19	consequences	consequence	NOUN
faba-117	230	20	that	that	PRON
faba-117	230	21	the	the	DET
faba-117	230	22	companies	company	NOUN
faba-117	230	23	face	face	VERB
faba-117	230	24	regarding	regard	VERB
faba-117	230	25	the	the	DET
faba-117	230	26	risks	risk	NOUN
faba-117	230	27	that	that	PRON
faba-117	230	28	affect	affect	VERB
faba-117	230	29	the	the	DET
faba-117	230	30	profitability	profitability	NOUN
faba-117	230	31	of	of	ADP
faba-117	230	32	the	the	DET
faba-117	230	33	company	company	NOUN
faba-117	230	34	.	.	PUNCT
faba-117	231	1	references	reference	NOUN
faba-117	231	2	afriyie	afriyie	VERB
faba-117	231	3	,	,	PUNCT
faba-117	231	4	harrison	harrison	PROPN
faba-117	231	5	owusu	owusu	PROPN
faba-117	231	6	,	,	PUNCT
faba-117	231	7	and	and	CCONJ
faba-117	231	8	joseph	joseph	PROPN
faba-117	231	9	oscar	oscar	PROPN
faba-117	231	10	akotey	akotey	PROPN
faba-117	231	11	.	.	PUNCT
faba-117	232	1	(	(	PUNCT
faba-117	232	2	2011	2011	NUM
faba-117	232	3	)	)	PUNCT
faba-117	232	4	,	,	PUNCT
faba-117	232	5	credit	credit	NOUN
faba-117	232	6	risk	risk	NOUN
faba-117	232	7	management	management	NOUN
faba-117	232	8	and	and	CCONJ
faba-117	232	9	profitability	profitability	NOUN
faba-117	232	10	of	of	ADP
faba-117	232	11	selected	select	VERB
faba-117	232	12	rural	rural	ADJ
faba-117	232	13	banks	bank	NOUN
faba-117	232	14	in	in	ADP
faba-117	232	15	ghana	ghana	PROPN
faba-117	232	16	’	'	PUNCT
faba-117	232	17	,	,	PUNCT
faba-117	232	18	journal	journal	NOUN
faba-117	232	19	of	of	ADP
faba-117	232	20	banking	banking	NOUN
faba-117	232	21	and	and	CCONJ
faba-117	232	22	finance	finance	NOUN
faba-117	232	23	,	,	PUNCT
faba-117	232	24	1.1	1.1	NUM
faba-117	232	25	,	,	PUNCT
faba-117	232	26	1–18	1–18	PROPN
faba-117	232	27	ahmad	ahmad	PROPN
faba-117	232	28	,	,	PUNCT
faba-117	232	29	r.	r.	PROPN
faba-117	232	30	a.	a.	PROPN
faba-117	232	31	r.	r.	PROPN
faba-117	232	32	,	,	PUNCT
faba-117	232	33	abdullah	abdullah	PROPN
faba-117	232	34	,	,	PUNCT
faba-117	232	35	n.	n.	PROPN
faba-117	232	36	,	,	PUNCT
faba-117	232	37	jamel	jamel	PROPN
faba-117	232	38	,	,	PUNCT
faba-117	232	39	n.	n.	PROPN
faba-117	232	40	e.	e.	PROPN
faba-117	232	41	s.	s.	PROPN
faba-117	232	42	m.	m.	PROPN
faba-117	232	43	,	,	PUNCT
faba-117	232	44	&	&	CCONJ
faba-117	232	45	omar	omar	PROPN
faba-117	232	46	,	,	PUNCT
faba-117	232	47	n.	n.	NOUN
faba-117	232	48	(	(	PUNCT
faba-117	232	49	2015	2015	NUM
faba-117	232	50	)	)	PUNCT
faba-117	232	51	.	.	PUNCT
faba-117	233	1	board	board	NOUN
faba-117	233	2	characteristics	characteristic	NOUN
faba-117	233	3	and	and	CCONJ
faba-117	233	4	risk	risk	NOUN
faba-117	233	5	management	management	NOUN
faba-117	233	6	and	and	CCONJ
faba-117	233	7	internal	internal	ADJ
faba-117	233	8	control	control	NOUN
faba-117	233	9	disclosure	disclosure	NOUN
faba-117	233	10	level	level	NOUN
faba-117	233	11	:	:	PUNCT
faba-117	233	12	evidence	evidence	NOUN
faba-117	233	13	from	from	ADP
faba-117	233	14	malaysia	malaysia	PROPN
faba-117	233	15	.	.	PUNCT
faba-117	234	1	procedia	procedia	PROPN
faba-117	234	2	economics	economic	NOUN
faba-117	234	3	and	and	CCONJ
faba-117	234	4	finance	finance	NOUN
faba-117	234	5	,	,	PUNCT
faba-117	234	6	31	31	NUM
faba-117	234	7	,	,	PUNCT
faba-117	234	8	601–610	601–610	NUM
faba-117	234	9	.	.	PUNCT
faba-117	235	1	https://doi.org/10.1016/s2212-5671(15)01147-8	https://doi.org/10.1016/s2212-5671(15)01147-8	PROPN
faba-117	235	2	ahmed	ahmed	PROPN
faba-117	235	3	,	,	PUNCT
faba-117	235	4	waqar	waqar	PROPN
faba-117	235	5	,	,	PUNCT
faba-117	235	6	and	and	CCONJ
faba-117	235	7	sehrish	sehrish	PROPN
faba-117	235	8	huma	huma	PROPN
faba-117	235	9	(	(	PUNCT
faba-117	235	10	2021	2021	NUM
faba-117	235	11	)	)	PUNCT
faba-117	235	12	,	,	PUNCT
faba-117	235	13	‘	'	PUNCT
faba-117	235	14	impact	impact	NOUN
faba-117	235	15	of	of	ADP
faba-117	235	16	lean	lean	ADJ
faba-117	235	17	and	and	CCONJ
faba-117	235	18	agile	agile	ADJ
faba-117	235	19	strategies	strategy	NOUN
faba-117	235	20	on	on	ADP
faba-117	235	21	supply	supply	NOUN
faba-117	235	22	chain	chain	NOUN
faba-117	235	23	risk	risk	NOUN
faba-117	235	24	management	management	NOUN
faba-117	235	25	’	'	PUNCT
faba-117	235	26	,	,	PUNCT
faba-117	235	27	total	total	ADJ
faba-117	235	28	quality	quality	NOUN
faba-117	235	29	management	management	NOUN
faba-117	235	30	and	and	CCONJ
faba-117	235	31	business	business	NOUN
faba-117	235	32	excellence	excellence	NOUN
faba-117	235	33	,	,	PUNCT
faba-117	235	34	32.1	32.1	NUM
faba-117	235	35	,	,	PUNCT
faba-117	235	36	33–56	33–56	NUM
faba-117	235	37	https://doi.org/10.1080/14783363.2018.1529558	https://doi.org/10.1080/14783363.2018.1529558	X
faba-117	235	38	akhanolu	akhanolu	PROPN
faba-117	235	39	,	,	PUNCT
faba-117	235	40	isibor	isibor	PROPN
faba-117	235	41	areghan	areghan	PROPN
faba-117	235	42	,	,	PUNCT
faba-117	235	43	omankhanlen	omankhanlen	ADJ
faba-117	235	44	alexander	alexander	PROPN
faba-117	235	45	ehimare	ehimare	PROPN
faba-117	235	46	.	.	PUNCT
faba-117	236	1	(	(	PUNCT
faba-117	236	2	2020	2020	NUM
faba-117	236	3	)	)	PUNCT
faba-117	236	4	,	,	PUNCT
faba-117	236	5	the	the	DET
faba-117	236	6	impact	impact	NOUN
faba-117	236	7	of	of	ADP
faba-117	236	8	credit	credit	NOUN
faba-117	236	9	risk	risk	NOUN
faba-117	236	10	management	management	NOUN
faba-117	236	11	and	and	CCONJ
faba-117	236	12	macroeconomic	macroeconomic	ADJ
faba-117	236	13	variables	variable	NOUN
faba-117	236	14	on	on	ADP
faba-117	236	15	bank	bank	NOUN
faba-117	236	16	performance	performance	NOUN
faba-117	236	17	in	in	ADP
faba-117	236	18	nigeria	nigeria	PROPN
faba-117	236	19	’	'	PUNCT
faba-117	236	20	,	,	PUNCT
faba-117	236	21	wseas	wseas	VERB
faba-117	236	22	transactions	transaction	NOUN
faba-117	236	23	on	on	ADP
faba-117	236	24	business	business	NOUN
faba-117	236	25	and	and	CCONJ
faba-117	236	26	economics	economic	NOUN
faba-117	236	27	,	,	PUNCT
faba-117	236	28	17	17	NUM
faba-117	236	29	,	,	PUNCT
faba-117	236	30	947–55	947–55	NUM
faba-117	236	31	alshiqi	alshiqi	NOUN
faba-117	236	32	,	,	PUNCT
faba-117	236	33	sevdie	sevdie	VERB
faba-117	236	34	,	,	PUNCT
faba-117	236	35	and	and	CCONJ
faba-117	236	36	arbana	arbana	PROPN
faba-117	236	37	sahiti	sahiti	INTJ
faba-117	236	38	.	.	PUNCT
faba-117	237	1	(	(	PUNCT
faba-117	237	2	2021	2021	NUM
faba-117	237	3	)	)	PUNCT
faba-117	237	4	,	,	PUNCT
faba-117	237	5	risk	risk	NOUN
faba-117	237	6	management	management	NOUN
faba-117	237	7	and	and	CCONJ
faba-117	237	8	profitability	profitability	NOUN
faba-117	237	9	of	of	ADP
faba-117	237	10	commercial	commercial	ADJ
faba-117	237	11	banks	bank	NOUN
faba-117	237	12	of	of	ADP
faba-117	237	13	western	western	ADJ
faba-117	237	14	balkans	balkans	PROPN
faba-117	237	15	countries	country	NOUN
faba-117	237	16	of	of	ADP
faba-117	237	17	kosovo	kosovo	PROPN
faba-117	237	18	,	,	PUNCT
faba-117	237	19	albania	albania	PROPN
faba-117	237	20	,	,	PUNCT
faba-117	237	21	north	north	NOUN
faba-117	237	22	macedonia	macedonia	PROPN
faba-117	237	23	,	,	PUNCT
faba-117	237	24	and	and	CCONJ
faba-117	237	25	serbia	serbia	PROPN
faba-117	237	26	’	'	PUNCT
faba-117	237	27	,	,	PUNCT
faba-117	237	28	journal	journal	NOUN
faba-117	237	29	of	of	ADP
faba-117	237	30	eastern	eastern	ADJ
faba-117	237	31	european	european	ADJ
faba-117	237	32	and	and	CCONJ
faba-117	237	33	central	central	ADJ
faba-117	237	34	asian	asian	ADJ
faba-117	237	35	research	research	NOUN
faba-117	237	36	,	,	PUNCT
faba-117	237	37	8.1	8.1	NUM
faba-117	237	38	,	,	PUNCT
faba-117	237	39	81–88	81–88	NUM
faba-117	237	40	ariffin	ariffin	NOUN
faba-117	237	41	,	,	PUNCT
faba-117	237	42	n.	n.	NOUN
faba-117	237	43	m.	m.	NOUN
faba-117	237	44	,	,	PUNCT
faba-117	237	45	&	&	CCONJ
faba-117	237	46	kassim	kassim	PROPN
faba-117	237	47	,	,	PUNCT
faba-117	237	48	s.	s.	PROPN
faba-117	237	49	h.	h.	PROPN
faba-117	237	50	(	(	PUNCT
faba-117	237	51	2013	2013	NUM
faba-117	237	52	)	)	PUNCT
faba-117	237	53	.	.	PUNCT
faba-117	238	1	liquidity	liquidity	NOUN
faba-117	238	2	risk	risk	NOUN
faba-117	238	3	management	management	NOUN
faba-117	238	4	and	and	CCONJ
faba-117	238	5	financial	financial	ADJ
faba-117	238	6	performance	performance	NOUN
faba-117	238	7	of	of	ADP
faba-117	238	8	islamic	islamic	ADJ
faba-117	238	9	banks	bank	NOUN
faba-117	238	10	:	:	PUNCT
faba-117	238	11	empirical	empirical	ADJ
faba-117	238	12	evidence	evidence	NOUN
faba-117	238	13	.	.	PUNCT
faba-117	239	1	islamic	islamic	ADJ
faba-117	239	2	banking	banking	NOUN
faba-117	239	3	and	and	CCONJ
faba-117	239	4	financial	financial	ADJ
faba-117	239	5	crisis	crisis	NOUN
faba-117	239	6	:	:	PUNCT
faba-117	239	7	reputation	reputation	NOUN
faba-117	239	8	,	,	PUNCT
faba-117	239	9	stability	stability	NOUN
faba-117	239	10	and	and	CCONJ
faba-117	239	11	risks	risk	NOUN
faba-117	239	12	,	,	PUNCT
faba-117	239	13	1(december	1(december	NOUN
faba-117	239	14	)	)	PUNCT
faba-117	239	15	,	,	PUNCT
faba-117	239	16	124–135	124–135	NUM
faba-117	239	17	.	.	PUNCT
faba-117	239	18	https://doi.org/10.3366/edinburgh/9780748647613.003.0007	https://doi.org/10.3366/edinburgh/9780748647613.003.0007	PROPN
faba-117	239	19	bayyoud	bayyoud	PROPN
faba-117	239	20	,	,	PUNCT
faba-117	239	21	mohammed	mohammed	PROPN
faba-117	239	22	,	,	PUNCT
faba-117	239	23	and	and	CCONJ
faba-117	239	24	nermeen	nermeen	NOUN
faba-117	239	25	sayyad	sayyad	NOUN
faba-117	239	26	.	.	PUNCT
faba-117	240	1	(	(	PUNCT
faba-117	240	2	2015	2015	NUM
faba-117	240	3	)	)	PUNCT
faba-117	240	4	,	,	PUNCT
faba-117	240	5	the	the	DET
faba-117	240	6	relationship	relationship	NOUN
faba-117	240	7	between	between	ADP
faba-117	240	8	credit	credit	NOUN
faba-117	240	9	risk	risk	NOUN
faba-117	240	10	management	management	NOUN
faba-117	240	11	and	and	CCONJ
faba-117	240	12	profitability	profitability	NOUN
faba-117	240	13	between	between	ADP
faba-117	240	14	investment	investment	NOUN
faba-117	240	15	and	and	CCONJ
faba-117	240	16	commercial	commercial	ADJ
faba-117	240	17	banks	bank	NOUN
faba-117	240	18	in	in	ADP
faba-117	240	19	palestine	palestine	PROPN
faba-117	240	20	’	'	PUNCT
faba-117	240	21	,	,	PUNCT
faba-117	240	22	international	international	ADJ
faba-117	240	23	journal	journal	NOUN
faba-117	240	24	of	of	ADP
faba-117	240	25	economics	economic	NOUN
faba-117	240	26	and	and	CCONJ
faba-117	240	27	finance	finance	NOUN
faba-117	240	28	,	,	PUNCT
faba-117	240	29	7.11	7.11	NUM
faba-117	240	30	,	,	PUNCT
faba-117	240	31	163	163	NUM
faba-117	240	32	barako	barako	NOUN
faba-117	240	33	,	,	PUNCT
faba-117	240	34	d.	d.	PROPN
faba-117	240	35	g.	g.	PROPN
faba-117	240	36	,	,	PUNCT
faba-117	240	37	hancock	hancock	PROPN
faba-117	240	38	,	,	PUNCT
faba-117	240	39	p.	p.	PROPN
faba-117	240	40	,	,	PUNCT
faba-117	240	41	&	&	CCONJ
faba-117	240	42	izan	izan	PROPN
faba-117	240	43	,	,	PUNCT
faba-117	240	44	h.	h.	PROPN
faba-117	240	45	y.	y.	PROPN
faba-117	240	46	(	(	PUNCT
faba-117	240	47	2006	2006	NUM
faba-117	240	48	)	)	PUNCT
faba-117	240	49	.	.	PUNCT
faba-117	241	1	corporate	corporate	ADJ
faba-117	241	2	disclosure	disclosure	NOUN
faba-117	241	3	by	by	ADP
faba-117	241	4	kenyan	kenyan	ADJ
faba-117	241	5	companies	company	NOUN
faba-117	241	6	.	.	PUNCT
faba-117	242	1	corporate	corporate	ADJ
faba-117	242	2	governance	governance	NOUN
faba-117	242	3	,	,	PUNCT
faba-117	242	4	14(2	14(2	NUM
faba-117	242	5	)	)	PUNCT
faba-117	242	6	,	,	PUNCT
faba-117	242	7	107–125	107–125	NUM
faba-117	242	8	.	.	PUNCT
faba-117	243	1	dias	dias	PROPN
faba-117	243	2	,	,	PUNCT
faba-117	243	3	gabriela	gabriela	PROPN
faba-117	243	4	costa	costa	PROPN
faba-117	243	5	,	,	PUNCT
faba-117	243	6	cecilia	cecilia	PROPN
faba-117	243	7	toledo	toledo	PROPN
faba-117	243	8	hernandez	hernandez	PROPN
faba-117	243	9	.	.	PUNCT
faba-117	244	1	(	(	PUNCT
faba-117	244	2	2020	2020	NUM
faba-117	244	3	)	)	PUNCT
faba-117	244	4	,	,	PUNCT
faba-117	244	5	supply	supply	NOUN
faba-117	244	6	chain	chain	NOUN
faba-117	244	7	risk	risk	NOUN
faba-117	244	8	management	management	NOUN
faba-117	244	9	and	and	CCONJ
faba-117	244	10	risk	risk	NOUN
faba-117	244	11	ranking	ranking	NOUN
faba-117	244	12	in	in	ADP
faba-117	244	13	the	the	DET
faba-117	244	14	automotive	automotive	ADJ
faba-117	244	15	industry	industry	NOUN
faba-117	244	16	’	'	PUNCT
faba-117	244	17	,	,	PUNCT
faba-117	244	18	gestao	gestao	PROPN
faba-117	244	19	e	e	PROPN
faba-117	244	20	producao	producao	NOUN
faba-117	244	21	,	,	PUNCT
faba-117	244	22	27.1	27.1	NUM
faba-117	244	23	,	,	PUNCT
faba-117	244	24	1–21	1–21	PROPN
faba-117	244	25	geresem	geresem	NOUN
faba-117	244	26	,	,	PUNCT
faba-117	244	27	orichom	orichom	NOUN
faba-117	244	28	,	,	PUNCT
faba-117	244	29	and	and	CCONJ
faba-117	244	30	omeke	omeke	ADJ
faba-117	244	31	michael	michael	PROPN
faba-117	244	32	.	.	PUNCT
faba-117	245	1	(	(	PUNCT
faba-117	245	2	2021	2021	NUM
faba-117	245	3	)	)	PUNCT
faba-117	245	4	,	,	PUNCT
faba-117	245	5	capital	capital	NOUN
faba-117	245	6	structure	structure	NOUN
faba-117	245	7	,	,	PUNCT
faba-117	245	8	credit	credit	NOUN
faba-117	245	9	risk	risk	NOUN
faba-117	245	10	management	management	NOUN
faba-117	245	11	and	and	CCONJ
faba-117	245	12	financial	financial	ADJ
faba-117	245	13	performance	performance	NOUN
faba-117	245	14	of	of	ADP
faba-117	245	15	microfinance	microfinance	NOUN
faba-117	245	16	institutions	institution	NOUN
faba-117	245	17	in	in	ADP
faba-117	245	18	uganda	uganda	PROPN
faba-117	245	19	’	'	PUNCT
faba-117	245	20	,	,	PUNCT
faba-117	245	21	journal	journal	NOUN
faba-117	245	22	of	of	ADP
faba-117	245	23	economics	economic	NOUN
faba-117	245	24	and	and	CCONJ
faba-117	245	25	international	international	ADJ
faba-117	245	26	finance	finance	NOUN
faba-117	245	27	,	,	PUNCT
faba-117	245	28	13.1	13.1	NUM
faba-117	245	29	,	,	PUNCT
faba-117	245	30	24–31	24–31	NUM
faba-117	245	31	hallunovi	hallunovi	NOUN
faba-117	245	32	,	,	PUNCT
faba-117	245	33	arjeta	arjeta	PROPN
faba-117	245	34	,	,	PUNCT
faba-117	245	35	and	and	CCONJ
faba-117	245	36	miranda	miranda	PROPN
faba-117	245	37	berdo	berdo	NOUN
faba-117	245	38	.	.	PUNCT
faba-117	246	1	(	(	PUNCT
faba-117	246	2	2018	2018	NUM
faba-117	246	3	)	)	PUNCT
faba-117	246	4	,	,	PUNCT
faba-117	246	5	the	the	DET
faba-117	246	6	relationship	relationship	NOUN
faba-117	246	7	between	between	ADP
faba-117	246	8	risk	risk	NOUN
faba-117	246	9	management	management	NOUN
faba-117	246	10	and	and	CCONJ
faba-117	246	11	profitability	profitability	NOUN
faba-117	246	12	of	of	ADP
faba-117	246	13	commercial	commercial	ADJ
faba-117	246	14	banks	bank	NOUN
faba-117	246	15	in	in	ADP
faba-117	246	16	albania	albania	PROPN
faba-117	246	17	’	'	PUNCT
faba-117	246	18	,	,	PUNCT
faba-117	246	19	asian	asian	ADJ
faba-117	246	20	themes	theme	NOUN
faba-117	246	21	in	in	ADP
faba-117	246	22	social	social	ADJ
faba-117	246	23	sciences	science	NOUN
faba-117	246	24	research	research	NOUN
faba-117	246	25	,	,	PUNCT
faba-117	246	26	1.2	1.2	NUM
faba-117	246	27	,	,	PUNCT
faba-117	246	28	44–49	44–49	NUM
faba-117	246	29	https://doi.org/10.33094/journal.139.2018.12.44.49	https://doi.org/10.33094/journal.139.2018.12.44.49	PROPN
faba-117	246	30	hosna	hosna	NOUN
faba-117	246	31	,	,	PUNCT
faba-117	246	32	ara	ara	PROPN
faba-117	246	33	,	,	PUNCT
faba-117	246	34	bakaeva	bakaeva	PROPN
faba-117	246	35	manzura	manzura	PROPN
faba-117	246	36	,	,	PUNCT
faba-117	246	37	and	and	CCONJ
faba-117	246	38	juanjuan	juanjuan	PROPN
faba-117	246	39	sun	sun	PROPN
faba-117	246	40	.	.	PUNCT
faba-117	247	1	(	(	PUNCT
faba-117	247	2	2009	2009	NUM
faba-117	247	3	)	)	PUNCT
faba-117	247	4	,	,	PUNCT
faba-117	247	5	credit	credit	NOUN
faba-117	247	6	risk	risk	NOUN
faba-117	247	7	management	management	NOUN
faba-117	247	8	and	and	CCONJ
faba-117	247	9	profitability	profitability	NOUN
faba-117	247	10	in	in	ADP
faba-117	247	11	commercial	commercial	ADJ
faba-117	247	12	banks	bank	NOUN
faba-117	247	13	in	in	ADP
faba-117	247	14	sweden	sweden	PROPN
faba-117	247	15	’	'	PUNCT
faba-117	247	16	,	,	PUNCT
faba-117	247	17	master	master	NOUN
faba-117	247	18	degree	degree	NOUN
faba-117	247	19	project	project	NOUN
faba-117	247	20	2009:36	2009:36	NOUN
faba-117	247	21	,	,	PUNCT
faba-117	247	22	1–18	1–18	PROPN
faba-117	247	23	ismail	ismail	NOUN
faba-117	247	24	,	,	PUNCT
faba-117	247	25	r.	r.	PROPN
faba-117	247	26	,	,	PUNCT
faba-117	247	27	rahman	rahman	PROPN
faba-117	247	28	,	,	PUNCT
faba-117	247	29	r.	r.	PROPN
faba-117	247	30	a.	a.	PROPN
faba-117	247	31	,	,	PUNCT
faba-117	247	32	&	&	CCONJ
faba-117	247	33	ahmad	ahmad	PROPN
faba-117	247	34	,	,	PUNCT
faba-117	247	35	n.	n.	PROPN
faba-117	247	36	(	(	PUNCT
faba-117	247	37	2013	2013	NUM
faba-117	247	38	)	)	PUNCT
faba-117	247	39	.	.	PUNCT
faba-117	248	1	risk	risk	NOUN
faba-117	248	2	management	management	NOUN
faba-117	248	3	disclosure	disclosure	NOUN
faba-117	248	4	in	in	ADP
faba-117	248	5	malaysian	malaysian	ADJ
faba-117	248	6	islamic	islamic	ADJ
faba-117	248	7	financial	financial	ADJ
faba-117	248	8	institutions	institution	NOUN
faba-117	248	9	:	:	PUNCT
faba-117	248	10	preand	preand	VERB
faba-117	248	11	post	post	ADJ
faba-117	248	12	-	-	ADJ
faba-117	248	13	financial	financial	ADJ
faba-117	248	14	crisis	crisis	NOUN
faba-117	248	15	.	.	PUNCT
faba-117	249	1	journal	journal	PROPN
faba-117	249	2	of	of	ADP
faba-117	249	3	applied	apply	VERB
faba-117	249	4	business	business	NOUN
faba-117	249	5	research	research	NOUN
faba-117	249	6	,	,	PUNCT
faba-117	249	7	29(2	29(2	NUM
faba-117	249	8	)	)	PUNCT
faba-117	249	9	,	,	PUNCT
faba-117	249	10	419–432	419–432	NUM
faba-117	249	11	.	.	PUNCT
faba-117	249	12	https://doi.org/10.19030/jabr.v29i2.7647	https://doi.org/10.19030/jabr.v29i2.7647	PROPN
faba-117	249	13	alexandria	alexandria	PROPN
faba-117	249	14	,	,	PUNCT
faba-117	249	15	and	and	CCONJ
faba-117	249	16	abd	abd	PROPN
faba-117	249	17	-	-	PUNCT
faba-117	249	18	elrehim	elrehim	PROPN
faba-117	249	19	ibrahim	ibrahim	PROPN
faba-117	249	20	.	.	PUNCT
faba-117	250	1	(	(	PUNCT
faba-117	250	2	2021	2021	NUM
faba-117	250	3	)	)	PUNCT
faba-117	250	4	,	,	PUNCT
faba-117	250	5	the	the	DET
faba-117	250	6	impact	impact	NOUN
faba-117	250	7	of	of	ADP
faba-117	250	8	risk	risk	NOUN
faba-117	250	9	disclosure	disclosure	NOUN
faba-117	250	10	on	on	ADP
faba-117	250	11	investment	investment	NOUN
faba-117	250	12	efficiency	efficiency	NOUN
faba-117	250	13	 	 	SPACE
faba-117	250	14	:	:	PUNCT
faba-117	250	15	evidence	evidence	NOUN
faba-117	250	16	from	from	ADP
faba-117	250	17	egypt	egypt	PROPN
faba-117	250	18	kuo	kuo	PROPN
faba-117	250	19	,	,	PUNCT
faba-117	250	20	y.	y.	PROPN
faba-117	250	21	f.	f.	PROPN
faba-117	250	22	,	,	PUNCT
faba-117	250	23	lin	lin	PROPN
faba-117	250	24	,	,	PUNCT
faba-117	250	25	y.	y.	PROPN
faba-117	250	26	m.	m.	PROPN
faba-117	250	27	,	,	PUNCT
faba-117	250	28	&	&	CCONJ
faba-117	250	29	chien	chien	PROPN
faba-117	250	30	,	,	PUNCT
faba-117	250	31	h.	h.	PROPN
faba-117	250	32	f.	f.	PROPN
faba-117	250	33	(	(	PUNCT
faba-117	250	34	2021	2021	NUM
faba-117	250	35	)	)	PUNCT
faba-117	250	36	.	.	PUNCT
faba-117	251	1	corporate	corporate	ADJ
faba-117	251	2	social	social	ADJ
faba-117	251	3	responsibility	responsibility	NOUN
faba-117	251	4	,	,	PUNCT
faba-117	251	5	enterprise	enterprise	NOUN
faba-117	251	6	risk	risk	NOUN
faba-117	251	7	management	management	NOUN
faba-117	251	8	,	,	PUNCT
faba-117	251	9	and	and	CCONJ
faba-117	251	10	real	real	ADJ
faba-117	251	11	earnings	earning	NOUN
faba-117	251	12	management	management	NOUN
faba-117	251	13	:	:	PUNCT
faba-117	251	14	evidence	evidence	NOUN
faba-117	251	15	from	from	ADP
faba-117	251	16	managerial	managerial	ADJ
faba-117	251	17	confidence	confidence	NOUN
faba-117	251	18	.	.	PUNCT
faba-117	252	1	finance	finance	NOUN
faba-117	252	2	research	research	NOUN
faba-117	252	3	letters	letter	NOUN
faba-117	252	4	,	,	PUNCT
faba-117	252	5	41	41	NUM
faba-117	252	6	,	,	PUNCT
faba-117	252	7	101805	101805	NUM
faba-117	252	8	.	.	PUNCT
faba-117	253	1	https://doi.org/10.1016/j.frl.2020.101805	https://doi.org/10.1016/j.frl.2020.101805	PROPN
faba-117	253	2	matthews	matthews	PROPN
faba-117	253	3	,	,	PUNCT
faba-117	253	4	kent	kent	PROPN
faba-117	253	5	.	.	PUNCT
faba-117	254	1	(	(	PUNCT
faba-117	254	2	2012	2012	NUM
faba-117	254	3	)	)	PUNCT
faba-117	254	4	,	,	PUNCT
faba-117	254	5	risk	risk	NOUN
faba-117	254	6	management	management	NOUN
faba-117	254	7	and	and	CCONJ
faba-117	254	8	managerial	managerial	ADJ
faba-117	254	9	efficiency	efficiency	NOUN
faba-117	254	10	in	in	ADP
faba-117	254	11	chinese	chinese	ADJ
faba-117	254	12	banks	bank	NOUN
faba-117	254	13	:	:	PUNCT
faba-117	254	14	a	a	DET
faba-117	254	15	network	network	NOUN
faba-117	254	16	dea	dea	NOUN
faba-117	254	17	framework	framework	PROPN
faba-117	254	18	’	'	PUNCT
faba-117	254	19	,	,	PUNCT
faba-117	254	20	ssrn	ssrn	PROPN
faba-117	254	21	electronic	electronic	ADJ
faba-117	254	22	journal	journal	NOUN
faba-117	254	23	,	,	PUNCT
faba-117	254	24	10	10	NUM
faba-117	254	25	,	,	PUNCT
faba-117	254	26	https://doi.org/10.2139/ssrn.1797468	https://doi.org/10.2139/ssrn.1797468	NOUN
faba-117	254	27	michael	michael	PROPN
faba-117	254	28	c.	c.	PROPN
faba-117	254	29	jensen	jensen	PROPN
faba-117	254	30	and	and	CCONJ
faba-117	254	31	william	william	PROPN
faba-117	254	32	h.	h.	PROPN
faba-117	254	33	meckling	meckling	PROPN
faba-117	254	34	.	.	PUNCT
faba-117	255	1	(	(	PUNCT
faba-117	255	2	1976	1976	NUM
faba-117	255	3	)	)	PUNCT
faba-117	255	4	.	.	PUNCT
faba-117	256	1	theory	theory	NOUN
faba-117	256	2	of	of	ADP
faba-117	256	3	the	the	DET
faba-117	256	4	firm	firm	NOUN
faba-117	256	5	:	:	PUNCT
faba-117	256	6	managerial	managerial	ADJ
faba-117	256	7	behavior	behavior	NOUN
faba-117	256	8	,	,	PUNCT
faba-117	256	9	agency	agency	NOUN
faba-117	256	10	costs	cost	NOUN
faba-117	256	11	and	and	CCONJ
faba-117	256	12	ownership	ownership	NOUN
faba-117	256	13	structure	structure	NOUN
faba-117	256	14	.	.	PUNCT
faba-117	257	1	journal	journal	NOUN
faba-117	257	2	of	of	ADP
faba-117	257	3	financial	financial	ADJ
faba-117	257	4	economics	economic	NOUN
faba-117	257	5	3	3	NUM
faba-117	257	6	,	,	PUNCT
faba-117	257	7	3	3	NUM
faba-117	257	8	,	,	PUNCT
faba-117	257	9	305–360	305–360	NUM
faba-117	257	10	.	.	PUNCT
faba-117	258	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
faba-117	258	2	mwangi	mwangi	PROPN
faba-117	258	3	,	,	PUNCT
faba-117	258	4	grace	grace	NOUN
faba-117	258	5	n	n	CCONJ
faba-117	258	6	(	(	PUNCT
faba-117	258	7	2012	2012	NUM
faba-117	258	8	)	)	PUNCT
faba-117	258	9	the	the	DET
faba-117	258	10	effect	effect	NOUN
faba-117	258	11	of	of	ADP
faba-117	258	12	credit	credit	NOUN
faba-117	258	13	risk	risk	NOUN
faba-117	258	14	management	management	NOUN
faba-117	258	15	on	on	ADP
faba-117	258	16	the	the	DET
faba-117	258	17	financial	financial	ADJ
faba-117	258	18	performance	performance	NOUN
faba-117	258	19	of	of	ADP
faba-117	258	20	commercial	commercial	ADJ
faba-117	258	21	banks	bank	NOUN
faba-117	258	22	in	in	ADP
faba-117	258	23	kenya	kenya	NOUN
faba-117	258	24	,	,	PUNCT
faba-117	258	25	master	master	NOUN
faba-117	258	26	of	of	ADP
faba-117	258	27	business	business	PROPN
faba-117	258	28	administration	administration	PROPN
faba-117	258	29	,	,	PUNCT
faba-117	258	30	school	school	NOUN
faba-117	258	31	of	of	ADP
faba-117	258	32	business	business	NOUN
faba-117	258	33	,	,	PUNCT
faba-117	258	34	university	university	PROPN
faba-117	258	35	of	of	ADP
faba-117	258	36	nairobi	nairobi	PROPN
faba-117	258	37	’	'	PUNCT
faba-117	258	38	,	,	PUNCT
faba-117	258	39	november	november	PROPN
faba-117	258	40	,	,	PUNCT
faba-117	258	41	2012	2012	NUM
faba-117	258	42	http://erepository.uonbi.ac.ke/handle/11295/14834	http://erepository.uonbi.ac.ke/handle/11295/14834	PROPN
faba-117	258	43	nejad	nejad	PROPN
faba-117	258	44	,	,	PUNCT
faba-117	258	45	m.	m.	NOUN
faba-117	258	46	y.	y.	PROPN
faba-117	258	47	,	,	PUNCT
faba-117	258	48	ahmad	ahmad	PROPN
faba-117	258	49	,	,	PUNCT
faba-117	258	50	a.	a.	PROPN
faba-117	258	51	,	,	PUNCT
faba-117	258	52	&	&	CCONJ
faba-117	258	53	rahim	rahim	PROPN
faba-117	258	54	,	,	PUNCT
faba-117	258	55	r.	r.	PROPN
faba-117	258	56	a.	a.	PROPN
faba-117	258	57	(	(	PUNCT
faba-117	258	58	2020	2020	NUM
faba-117	258	59	)	)	PUNCT
faba-117	258	60	.	.	PUNCT
faba-117	259	1	does	do	AUX
faba-117	259	2	ifrs	ifrs	PROPN
faba-117	259	3	drive	drive	VERB
faba-117	259	4	information	information	NOUN
faba-117	259	5	asymmetry	asymmetry	NOUN
faba-117	259	6	reduction	reduction	NOUN
faba-117	259	7	?	?	PUNCT
faba-117	260	1	evidence	evidence	NOUN
faba-117	260	2	from	from	ADP
faba-117	260	3	asean-6	asean-6	PROPN
faba-117	260	4	countries	country	NOUN
faba-117	260	5	.	.	PUNCT
faba-117	261	1	asian	asian	ADJ
faba-117	261	2	journal	journal	PROPN
faba-117	261	3	of	of	ADP
faba-117	261	4	accounting	accounting	NOUN
faba-117	261	5	and	and	CCONJ
faba-117	261	6	governance	governance	NOUN
faba-117	261	7	,	,	PUNCT
faba-117	261	8	14(0	14(0	NUM
faba-117	261	9	)	)	PUNCT
faba-117	261	10	.	.	PUNCT
faba-117	262	1	nejad	nejad	PROPN
faba-117	262	2	,	,	PUNCT
faba-117	262	3	m.	m.	PROPN
faba-117	262	4	y.	y.	PROPN
faba-117	262	5	,	,	PUNCT
faba-117	262	6	ahmad	ahmad	PROPN
faba-117	262	7	,	,	PUNCT
faba-117	262	8	a.	a.	PROPN
faba-117	262	9	,	,	PUNCT
faba-117	262	10	salleh	salleh	PROPN
faba-117	262	11	,	,	PUNCT
faba-117	262	12	m.	m.	PROPN
faba-117	262	13	f.	f.	PROPN
faba-117	262	14	,	,	PUNCT
faba-117	262	15	&	&	CCONJ
faba-117	262	16	rahim	rahim	PROPN
faba-117	262	17	,	,	PUNCT
faba-117	262	18	r.	r.	PROPN
faba-117	262	19	a.	a.	PROPN
faba-117	262	20	(	(	PUNCT
faba-117	262	21	2018	2018	NUM
faba-117	262	22	)	)	PUNCT
faba-117	262	23	.	.	PUNCT
faba-117	263	1	international	international	ADJ
faba-117	263	2	financial	financial	ADJ
faba-117	263	3	reporting	reporting	NOUN
faba-117	263	4	standards	standard	NOUN
faba-117	263	5	foreign	foreign	ADJ
faba-117	263	6	direct	direct	ADJ
faba-117	263	7	investment	investment	NOUN
faba-117	263	8	in	in	ADP
faba-117	263	9	asean	asean	ADJ
faba-117	263	10	countries	country	NOUN
faba-117	263	11	.	.	PUNCT
faba-117	264	1	gadjah	gadjah	PROPN
faba-117	264	2	mada	mada	PROPN
faba-117	264	3	international	international	PROPN
faba-117	264	4	journal	journal	PROPN
faba-117	264	5	of	of	ADP
faba-117	264	6	https://doi.org/10.1016/s2212-5671(15)01147-8	https://doi.org/10.1016/s2212-5671(15)01147-8	PROPN
faba-117	264	7	https://doi.org/10.1080/14783363.2018.1529558	https://doi.org/10.1080/14783363.2018.1529558	PROPN
faba-117	264	8	https://doi.org/10.3366/edinburgh/9780748647613.003.0007	https://doi.org/10.3366/edinburgh/9780748647613.003.0007	X
faba-117	264	9	https://doi.org/10.33094/journal.139.2018.12.44.49	https://doi.org/10.33094/journal.139.2018.12.44.49	PROPN
faba-117	264	10	https://doi.org/10.19030/jabr.v29i2.7647	https://doi.org/10.19030/jabr.v29i2.7647	X
faba-117	264	11	https://doi.org/10.1016/j.frl.2020.101805	https://doi.org/10.1016/j.frl.2020.101805	PROPN
faba-117	264	12	https://doi.org/10.2139/ssrn.1797468	https://doi.org/10.2139/ssrn.1797468	NOUN
faba-117	264	13	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
faba-117	264	14	http://erepository.uonbi.ac.ke/handle/11295/14834	http://erepository.uonbi.ac.ke/handle/11295/14834	PROPN
faba-117	264	15	finance	finance	NOUN
faba-117	264	16	,	,	PUNCT
faba-117	264	17	accounting	accounting	NOUN
faba-117	264	18	and	and	CCONJ
faba-117	264	19	business	business	NOUN
faba-117	264	20	analysis	analysis	NOUN
faba-117	264	21	3	3	NUM
faba-117	264	22	(	(	PUNCT
faba-117	264	23	1	1	NUM
faba-117	264	24	)	)	PUNCT
faba-117	264	25	2021	2021	NUM
faba-117	264	26	82	82	NUM
faba-117	264	27	business	business	NOUN
faba-117	264	28	,	,	PUNCT
faba-117	264	29	20(3	20(3	NOUN
faba-117	264	30	)	)	PUNCT
faba-117	264	31	,	,	PUNCT
faba-117	264	32	303–329	303–329	NUM
faba-117	264	33	.	.	PUNCT
faba-117	265	1	noja	noja	PROPN
faba-117	265	2	,	,	PUNCT
faba-117	265	3	g.	g.	PROPN
faba-117	265	4	g.	g.	PROPN
faba-117	265	5	,	,	PUNCT
faba-117	265	6	thalassinos	thalassinos	PROPN
faba-117	265	7	,	,	PUNCT
faba-117	265	8	e.	e.	PROPN
faba-117	265	9	,	,	PUNCT
faba-117	265	10	cristea	cristea	PROPN
faba-117	265	11	,	,	PUNCT
faba-117	265	12	m.	m.	NOUN
faba-117	265	13	,	,	PUNCT
faba-117	265	14	&	&	CCONJ
faba-117	265	15	grecu	grecu	PROPN
faba-117	265	16	,	,	PUNCT
faba-117	265	17	i.	i.	NOUN
faba-117	265	18	m.	m.	PROPN
faba-117	265	19	(	(	PUNCT
faba-117	265	20	2021	2021	NUM
faba-117	265	21	)	)	PUNCT
faba-117	265	22	.	.	PUNCT
faba-117	266	1	the	the	DET
faba-117	266	2	interplay	interplay	NOUN
faba-117	266	3	between	between	ADP
faba-117	266	4	board	board	NOUN
faba-117	266	5	characteristics	characteristic	NOUN
faba-117	266	6	,	,	PUNCT
faba-117	266	7	financial	financial	ADJ
faba-117	266	8	performance	performance	NOUN
faba-117	266	9	,	,	PUNCT
faba-117	266	10	and	and	CCONJ
faba-117	266	11	risk	risk	NOUN
faba-117	266	12	management	management	NOUN
faba-117	266	13	disclosure	disclosure	NOUN
faba-117	266	14	in	in	ADP
faba-117	266	15	the	the	DET
faba-117	266	16	financial	financial	ADJ
faba-117	266	17	services	service	NOUN
faba-117	266	18	sector	sector	NOUN
faba-117	266	19	:	:	PUNCT
faba-117	266	20	new	new	ADJ
faba-117	266	21	empirical	empirical	ADJ
faba-117	266	22	evidence	evidence	NOUN
faba-117	266	23	from	from	ADP
faba-117	266	24	europe	europe	PROPN
faba-117	266	25	.	.	PUNCT
faba-117	267	1	journal	journal	PROPN
faba-117	267	2	of	of	ADP
faba-117	267	3	risk	risk	NOUN
faba-117	267	4	and	and	CCONJ
faba-117	267	5	financial	financial	ADJ
faba-117	267	6	management	management	NOUN
faba-117	267	7	,	,	PUNCT
faba-117	267	8	14(2	14(2	NUM
faba-117	267	9	)	)	PUNCT
faba-117	267	10	,	,	PUNCT
faba-117	267	11	79	79	NUM
faba-117	267	12	.	.	PUNCT
faba-117	268	1	https://doi.org/10.3390/jrfm14020079	https://doi.org/10.3390/jrfm14020079	PROPN
faba-117	268	2	nustini	nustini	PROPN
faba-117	268	3	,	,	PUNCT
faba-117	268	4	y.	y.	NOUN
faba-117	268	5	,	,	PUNCT
faba-117	268	6	&	&	CCONJ
faba-117	268	7	mohd	mohd	PROPN
faba-117	268	8	suffian	suffian	PROPN
faba-117	268	9	,	,	PUNCT
faba-117	268	10	m.	m.	NOUN
faba-117	268	11	t.	t.	PROPN
faba-117	268	12	(	(	PUNCT
faba-117	268	13	2021	2021	NUM
faba-117	268	14	)	)	PUNCT
faba-117	268	15	.	.	PUNCT
faba-117	269	1	the	the	DET
faba-117	269	2	effect	effect	NOUN
faba-117	269	3	of	of	ADP
faba-117	269	4	financial	financial	ADJ
faba-117	269	5	performance	performance	NOUN
faba-117	269	6	,	,	PUNCT
faba-117	269	7	leverage	leverage	NOUN
faba-117	269	8	and	and	CCONJ
faba-117	269	9	corporate	corporate	ADJ
faba-117	269	10	governance	governance	NOUN
faba-117	269	11	on	on	ADP
faba-117	269	12	corporate	corporate	ADJ
faba-117	269	13	risk	risk	NOUN
faba-117	269	14	disclosure	disclosure	NOUN
faba-117	269	15	in	in	ADP
faba-117	269	16	pharmaceutical	pharmaceutical	ADJ
faba-117	269	17	industry	industry	NOUN
faba-117	269	18	:	:	PUNCT
faba-117	269	19	evidence	evidence	NOUN
faba-117	269	20	from	from	ADP
faba-117	269	21	indonesia	indonesia	PROPN
faba-117	269	22	and	and	CCONJ
faba-117	269	23	malaysia	malaysia	PROPN
faba-117	269	24	.	.	PUNCT
faba-117	270	1	international	international	ADJ
faba-117	270	2	journal	journal	PROPN
faba-117	270	3	of	of	ADP
faba-117	270	4	academic	academic	ADJ
faba-117	270	5	research	research	NOUN
faba-117	270	6	in	in	ADP
faba-117	270	7	business	business	NOUN
faba-117	270	8	and	and	CCONJ
faba-117	270	9	social	social	ADJ
faba-117	270	10	sciences	science	NOUN
faba-117	270	11	,	,	PUNCT
faba-117	270	12	11(12	11(12	NUM
faba-117	270	13	)	)	PUNCT
faba-117	270	14	.	.	PUNCT
faba-117	271	1	https://doi.org/10.6007/ijarbss/v11-i12/11899	https://doi.org/10.6007/ijarbss/v11-i12/11899	NOUN
faba-117	271	2	ogboi	ogboi	VERB
faba-117	271	3	,	,	PUNCT
faba-117	271	4	charles	charle	NOUN
faba-117	271	5	,	,	PUNCT
faba-117	271	6	and	and	CCONJ
faba-117	271	7	kenneth	kenneth	PROPN
faba-117	271	8	okaro	okaro	PROPN
faba-117	271	9	(	(	PUNCT
faba-117	271	10	2013	2013	NUM
faba-117	271	11	)	)	PUNCT
faba-117	271	12	,	,	PUNCT
faba-117	271	13	impact	impact	NOUN
faba-117	271	14	of	of	ADP
faba-117	271	15	credit	credit	NOUN
faba-117	271	16	risk	risk	NOUN
faba-117	271	17	management	management	NOUN
faba-117	271	18	on	on	ADP
faba-117	271	19	the	the	DET
faba-117	271	20	financial	financial	ADJ
faba-117	271	21	performance	performance	NOUN
faba-117	271	22	of	of	ADP
faba-117	271	23	commercial	commercial	ADJ
faba-117	271	24	banks	bank	NOUN
faba-117	271	25	in	in	ADP
faba-117	271	26	mauritius	mauritius	NOUN
faba-117	271	27	’	'	PUNCT
faba-117	271	28	,	,	PUNCT
faba-117	271	29	test	test	NOUN
faba-117	271	30	engineering	engineering	NOUN
faba-117	271	31	and	and	CCONJ
faba-117	271	32	management	management	NOUN
faba-117	271	33	,	,	PUNCT
faba-117	271	34	82.1–2	82.1–2	NUM
faba-117	271	35	(	(	PUNCT
faba-117	271	36	2013	2013	NUM
faba-117	271	37	)	)	PUNCT
faba-117	271	38	,	,	PUNCT
faba-117	271	39	546–59	546–59	PROPN
faba-117	271	40	oludhe	oludhe	NOUN
faba-117	271	41	,	,	PUNCT
faba-117	271	42	jackson	jackson	PROPN
faba-117	271	43	.	.	PUNCT
faba-117	271	44	(	(	PUNCT
faba-117	271	45	2011	2011	NUM
faba-117	271	46	)	)	PUNCT
faba-117	271	47	,	,	PUNCT
faba-117	271	48	the	the	DET
faba-117	271	49	impact	impact	NOUN
faba-117	271	50	of	of	ADP
faba-117	271	51	credit	credit	NOUN
faba-117	271	52	risk	risk	NOUN
faba-117	271	53	management	management	NOUN
faba-117	271	54	on	on	ADP
faba-117	271	55	financial	financial	ADJ
faba-117	271	56	performance	performance	NOUN
faba-117	271	57	of	of	ADP
faba-117	271	58	commercial	commercial	ADJ
faba-117	271	59	banks	bank	NOUN
faba-117	271	60	in	in	ADP
faba-117	271	61	kenya	kenya	PROPN
faba-117	271	62	’	'	PUNCT
faba-117	271	63	,	,	PUNCT
faba-117	271	64	masters	master	NOUN
faba-117	271	65	thesis	thesis	NOUN
faba-117	271	66	of	of	ADP
faba-117	271	67	business	business	NOUN
faba-117	271	68	administratio	administratio	NOUN
faba-117	271	69	,	,	PUNCT
faba-117	271	70	1.5	1.5	NUM
faba-117	271	71	(	(	PUNCT
faba-117	271	72	2011	2011	NUM
faba-117	271	73	)	)	PUNCT
faba-117	271	74	,	,	PUNCT
faba-117	271	75	22–37	22–37	NUM
faba-117	271	76	omesi	omesi	NOUN
faba-117	271	77	,	,	PUNCT
faba-117	271	78	i.	i.	PROPN
faba-117	271	79	,	,	PUNCT
faba-117	271	80	&	&	CCONJ
faba-117	271	81	appah	appah	PROPN
faba-117	271	82	,	,	PUNCT
faba-117	271	83	e.	e.	PROPN
faba-117	271	84	(	(	PUNCT
faba-117	271	85	2022	2022	NUM
faba-117	271	86	)	)	PUNCT
faba-117	271	87	.	.	PUNCT
faba-117	272	1	risk	risk	NOUN
faba-117	272	2	management	management	NOUN
faba-117	272	3	committee	committee	PROPN
faba-117	272	4	and	and	CCONJ
faba-117	272	5	audit	audit	NOUN
faba-117	272	6	committee	committee	NOUN
faba-117	272	7	on	on	ADP
faba-117	272	8	audit	audit	NOUN
faba-117	272	9	pricing	pricing	NOUN
faba-117	272	10	.	.	PUNCT
faba-117	273	1	accounting	accounting	NOUN
faba-117	273	2	and	and	CCONJ
faba-117	273	3	management	management	NOUN
faba-117	273	4	researchjournal	researchjournal	ADJ
faba-117	273	5	,	,	PUNCT
faba-117	273	6	9(1	9(1	NUM
faba-117	273	7	)	)	PUNCT
faba-117	273	8	.	.	PUNCT
faba-117	274	1	pastor	pastor	PROPN
faba-117	274	2	,	,	PUNCT
faba-117	274	3	josé	josé	PROPN
faba-117	274	4	m.	m.	PROPN
faba-117	274	5	(	(	PUNCT
faba-117	274	6	2010	2010	NUM
faba-117	274	7	)	)	PUNCT
faba-117	274	8	,	,	PUNCT
faba-117	274	9	credit	credit	NOUN
faba-117	274	10	risk	risk	NOUN
faba-117	274	11	and	and	CCONJ
faba-117	274	12	efficiency	efficiency	NOUN
faba-117	274	13	in	in	ADP
faba-117	274	14	the	the	DET
faba-117	274	15	european	european	ADJ
faba-117	274	16	banking	banking	NOUN
faba-117	274	17	system	system	NOUN
faba-117	274	18	 	 	SPACE
faba-117	274	19	:	:	PUNCT
faba-117	274	20	a	a	DET
faba-117	274	21	three	three	NUM
faba-117	274	22	-	-	PUNCT
faba-117	274	23	stage	stage	NOUN
faba-117	274	24	analysis	analysis	NOUN
faba-117	274	25	credit	credit	NOUN
faba-117	274	26	risk	risk	NOUN
faba-117	274	27	and	and	CCONJ
faba-117	274	28	e	e	NOUN
faba-117	274	29	ciency	ciency	NOUN
faba-117	274	30	in	in	ADP
faba-117	274	31	the	the	DET
faba-117	274	32	european	european	ADJ
faba-117	274	33	banking	banking	NOUN
faba-117	274	34	system	system	NOUN
faba-117	274	35	 	 	SPACE
faba-117	274	36	:	:	PUNCT
faba-117	274	37	a	a	DET
faba-117	274	38	three	three	NUM
faba-117	274	39	-	-	PUNCT
faba-117	274	40	stage	stage	NOUN
faba-117	274	41	analysis	analysis	NOUN
faba-117	274	42	’	'	PUNCT
faba-117	274	43	,	,	PUNCT
faba-117	274	44	37–41	37–41	NUM
faba-117	274	45	https://doi.org/10.1080/0960310011006587	https://doi.org/10.1080/0960310011006587	ADJ
faba-117	274	46	salem	salem	PROPN
faba-117	274	47	oudat	oudat	NOUN
faba-117	274	48	,	,	PUNCT
faba-117	274	49	mohammad	mohammad	PROPN
faba-117	274	50	,	,	PUNCT
faba-117	274	51	basel	basel	PROPN
faba-117	274	52	ali	ali	PROPN
faba-117	274	53	.	.	PUNCT
faba-117	274	54	(	(	PUNCT
faba-117	274	55	2021	2021	NUM
faba-117	274	56	)	)	PUNCT
faba-117	274	57	,	,	PUNCT
faba-117	274	58	the	the	DET
faba-117	274	59	underlying	underlying	ADJ
faba-117	274	60	effect	effect	NOUN
faba-117	274	61	of	of	ADP
faba-117	274	62	risk	risk	NOUN
faba-117	274	63	management	management	NOUN
faba-117	274	64	on	on	ADP
faba-117	274	65	banks	bank	NOUN
faba-117	274	66	financial	financial	ADJ
faba-117	274	67	performance	performance	NOUN
faba-117	274	68	:	:	PUNCT
faba-117	274	69	an	an	DET
faba-117	274	70	analytical	analytical	ADJ
faba-117	274	71	study	study	NOUN
faba-117	274	72	on	on	ADP
faba-117	274	73	commercial	commercial	ADJ
faba-117	274	74	,	,	PUNCT
faba-117	274	75	ilkogretim	ilkogretim	ADJ
faba-117	274	76	online	online	ADJ
faba-117	274	77	-	-	PUNCT
faba-117	274	78	elementary	elementary	NOUN
faba-117	274	79	education	education	NOUN
faba-117	274	80	online	online	NOUN
faba-117	274	81	,	,	PUNCT
faba-117	274	82	year	year	NOUN
faba-117	274	83	,	,	PUNCT
faba-117	274	84	20.5	20.5	NUM
faba-117	274	85	,	,	PUNCT
faba-117	274	86	404–14	404–14	PRON
faba-117	274	87	https://doi.org/10.17051/ilkonline.2021.05.42	https://doi.org/10.17051/ilkonline.2021.05.42	X
faba-117	274	88	shamsuddin	shamsuddin	NOUN
faba-117	274	89	,	,	PUNCT
faba-117	274	90	a.	a.	PROPN
faba-117	274	91	bin	bin	PROPN
faba-117	274	92	.	.	PUNCT
faba-117	275	1	(	(	PUNCT
faba-117	275	2	2018	2018	NUM
faba-117	275	3	)	)	PUNCT
faba-117	275	4	.	.	PUNCT
faba-117	276	1	company	company	NOUN
faba-117	276	2	’s	’s	PART
faba-117	276	3	characteristics	characteristic	NOUN
faba-117	276	4	and	and	CCONJ
faba-117	276	5	risk	risk	NOUN
faba-117	276	6	management	management	NOUN
faba-117	276	7	disclosure	disclosure	NOUN
faba-117	276	8	:	:	PUNCT
faba-117	276	9	evidence	evidence	NOUN
faba-117	276	10	from	from	ADP
faba-117	276	11	the	the	DET
faba-117	276	12	top	top	ADJ
faba-117	276	13	100	100	NUM
faba-117	276	14	public	public	ADJ
faba-117	276	15	listed	list	VERB
faba-117	276	16	companies	company	NOUN
faba-117	276	17	in	in	ADP
faba-117	276	18	malaysia	malaysia	PROPN
faba-117	276	19	.	.	PUNCT
faba-117	277	1	global	global	ADJ
faba-117	277	2	business	business	PROPN
faba-117	277	3	&	&	CCONJ
faba-117	277	4	management	management	PROPN
faba-117	277	5	research	research	NOUN
faba-117	277	6	,	,	PUNCT
faba-117	277	7	10(3	10(3	NUM
faba-117	277	8	)	)	PUNCT
faba-117	277	9	,	,	PUNCT
faba-117	277	10	85–94	85–94	NUM
faba-117	277	11	.	.	PUNCT
faba-117	278	1	https://search.ebscohost.com/login.aspx?direct=true&db=bth&an=133618103&site=eds-live	https://search.ebscohost.com/login.aspx?direct=true&db=bth&an=133618103&site=eds-live	PROPN
faba-117	278	2	stanley	stanley	PROPN
faba-117	278	3	isanzu	isanzu	PROPN
faba-117	278	4	,	,	PUNCT
faba-117	278	5	juliana	juliana	PROPN
faba-117	278	6	.	.	PUNCT
faba-117	278	7	(	(	PUNCT
faba-117	278	8	2017	2017	NUM
faba-117	278	9	)	)	PUNCT
faba-117	278	10	,	,	PUNCT
faba-117	278	11	‘	'	PUNCT
faba-117	278	12	the	the	DET
faba-117	278	13	impact	impact	NOUN
faba-117	278	14	of	of	ADP
faba-117	278	15	credit	credit	NOUN
faba-117	278	16	risk	risk	NOUN
faba-117	278	17	on	on	ADP
faba-117	278	18	the	the	DET
faba-117	278	19	financial	financial	ADJ
faba-117	278	20	performance	performance	NOUN
faba-117	278	21	of	of	ADP
faba-117	278	22	chinese	chinese	ADJ
faba-117	278	23	banks	bank	NOUN
faba-117	278	24	’	'	PUNCT
faba-117	278	25	,	,	PUNCT
faba-117	278	26	journal	journal	NOUN
faba-117	278	27	of	of	ADP
faba-117	278	28	international	international	ADJ
faba-117	278	29	business	business	NOUN
faba-117	278	30	research	research	NOUN
faba-117	278	31	and	and	CCONJ
faba-117	278	32	marketing	marketing	NOUN
faba-117	278	33	,	,	PUNCT
faba-117	278	34	2.3	2.3	NUM
faba-117	278	35	,	,	PUNCT
faba-117	278	36	14–17	14–17	NUM
faba-117	278	37	https://doi.org/10.18775/jibrm.1849-8558.2015.23.3002	https://doi.org/10.18775/jibrm.1849-8558.2015.23.3002	NOUN
faba-117	278	38	yousefinejad	yousefinejad	NOUN
faba-117	278	39	,	,	PUNCT
faba-117	278	40	m.	m.	NOUN
faba-117	278	41	,	,	PUNCT
faba-117	278	42	kassim	kassim	PROPN
faba-117	278	43	,	,	PUNCT
faba-117	278	44	a.	a.	PROPN
faba-117	278	45	a.	a.	PROPN
faba-117	278	46	,	,	PUNCT
faba-117	278	47	hakami	hakami	NOUN
faba-117	278	48	,	,	PUNCT
faba-117	278	49	t.	t.	PROPN
faba-117	278	50	a.	a.	PROPN
faba-117	278	51	,	,	PUNCT
faba-117	278	52	oth-	oth-	PROPN
faba-117	278	53	,	,	PUNCT
faba-117	278	54	j.	j.	PROPN
faba-117	278	55	,	,	PUNCT
faba-117	278	56	&	&	CCONJ
faba-117	278	57	manivannan	manivannan	PROPN
faba-117	278	58	,	,	PUNCT
faba-117	278	59	p.	p.	NOUN
faba-117	278	60	(	(	PUNCT
faba-117	278	61	2022	2022	NUM
faba-117	278	62	)	)	PUNCT
faba-117	278	63	.	.	PUNCT
faba-117	279	1	effect	effect	NOUN
faba-117	279	2	of	of	ADP
faba-117	279	3	financial	financial	ADJ
faba-117	279	4	performance	performance	NOUN
faba-117	279	5	on	on	ADP
faba-117	279	6	stock	stock	NOUN
faba-117	279	7	prices	price	NOUN
faba-117	279	8	of	of	ADP
faba-117	279	9	manufacturing	manufacture	VERB
faba-117	279	10	companies	company	NOUN
faba-117	279	11	in	in	ADP
faba-117	279	12	malaysia	malaysia	PROPN
faba-117	279	13	 	 	SPACE
faba-117	279	14	;	;	PUNCT
faba-117	279	15	moderating	moderate	VERB
faba-117	279	16	role	role	NOUN
faba-117	279	17	of	of	ADP
faba-117	279	18	sustainability	sustainability	NOUN
faba-117	279	19	reporting	reporting	NOUN
faba-117	279	20	.	.	PUNCT
faba-117	280	1	international	international	ADJ
faba-117	280	2	business	business	NOUN
faba-117	280	3	and	and	CCONJ
faba-117	280	4	accounting	accounting	NOUN
faba-117	280	5	research	research	NOUN
faba-117	280	6	journal	journal	NOUN
faba-117	280	7	,	,	PUNCT
faba-117	280	8	6(1	6(1	NUM
faba-117	280	9	)	)	PUNCT
faba-117	280	10	,	,	PUNCT
faba-117	280	11	46–62	46–62	NUM
faba-117	280	12	.	.	PUNCT
faba-117	281	1	https://doi.org/10.3390/jrfm14020079	https://doi.org/10.3390/jrfm14020079	NOUN
faba-117	281	2	https://doi.org/10.6007/ijarbss/v11-i12/11899	https://doi.org/10.6007/ijarbss/v11-i12/11899	NOUN
faba-117	281	3	https://doi.org/10.1080/0960310011006587	https://doi.org/10.1080/0960310011006587	X
faba-117	281	4	https://doi.org/10.17051/ilkonline.2021.05.42	https://doi.org/10.17051/ilkonline.2021.05.42	X
faba-117	281	5	https://search.ebscohost.com/login.aspx?direct=true&db=bth&an=133618103&site=eds-live	https://search.ebscohost.com/login.aspx?direct=true&db=bth&an=133618103&site=eds-live	ADJ
faba-117	281	6	https://doi.org/10.18775/jibrm.1849-8558.2015.23.3002	https://doi.org/10.18775/jibrm.1849-8558.2015.23.3002	NOUN