id	sid	tid	token	lemma	pos
faba-149	1	1	79	79	NUM
faba-149	1	2	finance	finance	NOUN
faba-149	1	3	,	,	PUNCT
faba-149	1	4	accounting	accounting	NOUN
faba-149	1	5	and	and	CCONJ
faba-149	1	6	business	business	NOUN
faba-149	1	7	analysis	analysis	NOUN
faba-149	1	8	volume	volume	NOUN
faba-149	1	9	5	5	NUM
faba-149	1	10	issue	issue	NOUN
faba-149	1	11	1	1	NUM
faba-149	1	12	,	,	PUNCT
faba-149	1	13	2023	2023	NUM
faba-149	1	14	http://faba.bg/	http://faba.bg/	NOUN
faba-149	1	15	issn	issn	VERB
faba-149	1	16	2603	2603	NUM
faba-149	1	17	-	-	SYM
faba-149	1	18	5324	5324	NUM
faba-149	1	19	financial	financial	ADJ
faba-149	1	20	aspects	aspect	NOUN
faba-149	1	21	,	,	PUNCT
faba-149	1	22	corporate	corporate	ADJ
faba-149	1	23	governance	governance	NOUN
faba-149	1	24	and	and	CCONJ
faba-149	1	25	disclosure	disclosure	NOUN
faba-149	1	26	of	of	ADP
faba-149	1	27	financial	financial	ADJ
faba-149	1	28	risk	risk	NOUN
faba-149	1	29	:	:	PUNCT
faba-149	1	30	case	case	NOUN
faba-149	1	31	of	of	ADP
faba-149	1	32	indonesia	indonesia	PROPN
faba-149	1	33	irine	irine	PROPN
faba-149	1	34	herdjiono1	herdjiono1	PROPN
faba-149	1	35	*	*	PROPN
faba-149	1	36	,	,	PUNCT
faba-149	1	37	mira	mira	PROPN
faba-149	1	38	yanti2	yanti2	PROPN
faba-149	1	39	department	department	PROPN
faba-149	1	40	of	of	ADP
faba-149	1	41	accounting	accounting	NOUN
faba-149	1	42	,	,	PUNCT
faba-149	1	43	faculty	faculty	NOUN
faba-149	1	44	of	of	ADP
faba-149	1	45	business	business	NOUN
faba-149	1	46	and	and	CCONJ
faba-149	1	47	economics	economic	NOUN
faba-149	1	48	,	,	PUNCT
faba-149	1	49	musamus	musamus	NOUN
faba-149	1	50	university	university	NOUN
faba-149	1	51	,	,	PUNCT
faba-149	1	52	indonesia1	indonesia1	PROPN
faba-149	1	53	department	department	PROPN
faba-149	1	54	of	of	ADP
faba-149	1	55	accounting	accounting	NOUN
faba-149	1	56	,	,	PUNCT
faba-149	1	57	faculty	faculty	NOUN
faba-149	1	58	of	of	ADP
faba-149	1	59	business	business	NOUN
faba-149	1	60	and	and	CCONJ
faba-149	1	61	economics	economic	NOUN
faba-149	1	62	,	,	PUNCT
faba-149	1	63	musamus	musamus	NOUN
faba-149	1	64	university	university	NOUN
faba-149	1	65	,	,	PUNCT
faba-149	1	66	indonesia2	indonesia2	NOUN
faba-149	1	67	*	*	PUNCT
faba-149	1	68	corresponding	correspond	VERB
faba-149	1	69	author	author	NOUN
faba-149	1	70	info	info	NOUN
faba-149	1	71	articles	article	NOUN
faba-149	1	72	abstract	abstract	ADJ
faba-149	1	73	history	history	NOUN
faba-149	1	74	article	article	NOUN
faba-149	1	75	:	:	PUNCT
faba-149	1	76	submitted	submit	VERB
faba-149	1	77	20	20	NUM
faba-149	1	78	april	april	PROPN
faba-149	1	79	2023	2023	NUM
faba-149	1	80	revised	revise	VERB
faba-149	1	81	8	8	NUM
faba-149	1	82	june	june	PROPN
faba-149	1	83	2023	2023	NUM
faba-149	1	84	accepted	accept	VERB
faba-149	1	85	12	12	NUM
faba-149	1	86	june	june	PROPN
faba-149	1	87	2023	2023	NUM
faba-149	1	88	purpose	purpose	NOUN
faba-149	1	89	:	:	PUNCT
faba-149	1	90	this	this	DET
faba-149	1	91	study	study	NOUN
faba-149	1	92	aims	aim	VERB
faba-149	1	93	to	to	PART
faba-149	1	94	determine	determine	VERB
faba-149	1	95	the	the	DET
faba-149	1	96	effect	effect	NOUN
faba-149	1	97	of	of	ADP
faba-149	1	98	profitability	profitability	NOUN
faba-149	1	99	,	,	PUNCT
faba-149	1	100	liquidity	liquidity	NOUN
faba-149	1	101	,	,	PUNCT
faba-149	1	102	and	and	CCONJ
faba-149	1	103	good	good	ADJ
faba-149	1	104	corporate	corporate	ADJ
faba-149	1	105	governance	governance	NOUN
faba-149	1	106	(	(	PUNCT
faba-149	1	107	cgc	cgc	PROPN
faba-149	1	108	)	)	PUNCT
faba-149	1	109	on	on	ADP
faba-149	1	110	financial	financial	ADJ
faba-149	1	111	risk	risk	NOUN
faba-149	1	112	disclosure	disclosure	NOUN
faba-149	1	113	.	.	PUNCT
faba-149	2	1	disclosure	disclosure	NOUN
faba-149	2	2	of	of	ADP
faba-149	2	3	financial	financial	ADJ
faba-149	2	4	risk	risk	NOUN
faba-149	2	5	refers	refer	VERB
faba-149	2	6	to	to	ADP
faba-149	2	7	ifrs	ifrs	PROPN
faba-149	2	8	7	7	NUM
faba-149	2	9	(	(	PUNCT
faba-149	2	10	international	international	ADJ
faba-149	2	11	financial	financial	ADJ
faba-149	2	12	reporting	reporting	NOUN
faba-149	2	13	standard	standard	PROPN
faba-149	2	14	no.7	no.7	PROPN
faba-149	2	15	)	)	PUNCT
faba-149	2	16	.	.	PUNCT
faba-149	3	1	design	design	NOUN
faba-149	3	2	/	/	SYM
faba-149	3	3	methodology	methodology	NOUN
faba-149	3	4	/	/	SYM
faba-149	3	5	approach	approach	NOUN
faba-149	3	6	:	:	PUNCT
faba-149	3	7	the	the	DET
faba-149	3	8	population	population	NOUN
faba-149	3	9	used	use	VERB
faba-149	3	10	in	in	ADP
faba-149	3	11	this	this	DET
faba-149	3	12	study	study	NOUN
faba-149	3	13	includes	include	VERB
faba-149	3	14	all	all	DET
faba-149	3	15	mining	mining	NOUN
faba-149	3	16	companies	company	NOUN
faba-149	3	17	listed	list	VERB
faba-149	3	18	on	on	ADP
faba-149	3	19	the	the	DET
faba-149	3	20	idx	idx	PROPN
faba-149	3	21	,	,	PUNCT
faba-149	3	22	a	a	DET
faba-149	3	23	total	total	NOUN
faba-149	3	24	of	of	ADP
faba-149	3	25	49	49	NUM
faba-149	3	26	companies	company	NOUN
faba-149	3	27	during	during	ADP
faba-149	3	28	the	the	DET
faba-149	3	29	period	period	NOUN
faba-149	3	30	2017	2017	NUM
faba-149	3	31	to	to	ADP
faba-149	3	32	2019	2019	NUM
faba-149	3	33	.	.	PUNCT
faba-149	4	1	the	the	DET
faba-149	4	2	samples	sample	NOUN
faba-149	4	3	used	use	VERB
faba-149	4	4	were	be	AUX
faba-149	4	5	24	24	NUM
faba-149	4	6	companies	company	NOUN
faba-149	4	7	for	for	ADP
faba-149	4	8	3	3	NUM
faba-149	4	9	years	year	NOUN
faba-149	4	10	of	of	ADP
faba-149	4	11	financial	financial	ADJ
faba-149	4	12	statements	statement	NOUN
faba-149	4	13	which	which	PRON
faba-149	4	14	were	be	AUX
faba-149	4	15	selected	select	VERB
faba-149	4	16	using	use	VERB
faba-149	4	17	the	the	DET
faba-149	4	18	purposive	purposive	ADJ
faba-149	4	19	sampling	sampling	NOUN
faba-149	4	20	method	method	NOUN
faba-149	4	21	,	,	PUNCT
faba-149	4	22	so	so	SCONJ
faba-149	4	23	that	that	SCONJ
faba-149	4	24	the	the	DET
faba-149	4	25	data	datum	NOUN
faba-149	4	26	analyzed	analyze	VERB
faba-149	4	27	were	be	AUX
faba-149	4	28	72	72	NUM
faba-149	4	29	.	.	PUNCT
faba-149	5	1	data	datum	NOUN
faba-149	5	2	analysis	analysis	NOUN
faba-149	5	3	used	use	VERB
faba-149	5	4	the	the	DET
faba-149	5	5	regression	regression	NOUN
faba-149	5	6	method	method	NOUN
faba-149	5	7	.	.	PUNCT
faba-149	6	1	the	the	DET
faba-149	6	2	test	test	NOUN
faba-149	6	3	results	result	NOUN
faba-149	6	4	show	show	VERB
faba-149	6	5	that	that	SCONJ
faba-149	6	6	,	,	PUNCT
faba-149	6	7	partially	partially	ADV
faba-149	6	8	,	,	PUNCT
faba-149	6	9	the	the	DET
faba-149	6	10	profitability	profitability	NOUN
faba-149	6	11	and	and	CCONJ
faba-149	6	12	audit	audit	NOUN
faba-149	6	13	committee	committee	NOUN
faba-149	6	14	size	size	NOUN
faba-149	6	15	variables	variable	NOUN
faba-149	6	16	affect	affect	VERB
faba-149	6	17	the	the	DET
faba-149	6	18	disclosure	disclosure	NOUN
faba-149	6	19	of	of	ADP
faba-149	6	20	financial	financial	ADJ
faba-149	6	21	risk	risk	NOUN
faba-149	6	22	.	.	PUNCT
faba-149	7	1	meanwhile	meanwhile	ADV
faba-149	7	2	,	,	PUNCT
faba-149	7	3	the	the	DET
faba-149	7	4	liquidity	liquidity	NOUN
faba-149	7	5	variable	variable	NOUN
faba-149	7	6	and	and	CCONJ
faba-149	7	7	the	the	DET
faba-149	7	8	size	size	NOUN
faba-149	7	9	of	of	ADP
faba-149	7	10	the	the	DET
faba-149	7	11	board	board	NOUN
faba-149	7	12	of	of	ADP
faba-149	7	13	commissioners	commissioner	NOUN
faba-149	7	14	variable	variable	ADJ
faba-149	7	15	have	have	VERB
faba-149	7	16	no	no	DET
faba-149	7	17	effect	effect	NOUN
faba-149	7	18	on	on	ADP
faba-149	7	19	financial	financial	ADJ
faba-149	7	20	risk	risk	NOUN
faba-149	7	21	disclosure	disclosure	NOUN
faba-149	7	22	.	.	PUNCT
faba-149	8	1	findings	finding	NOUN
faba-149	8	2	:	:	PUNCT
faba-149	8	3	the	the	DET
faba-149	8	4	test	test	NOUN
faba-149	8	5	results	result	NOUN
faba-149	8	6	simultaneously	simultaneously	ADV
faba-149	8	7	show	show	VERB
faba-149	8	8	that	that	SCONJ
faba-149	8	9	profitability	profitability	NOUN
faba-149	8	10	,	,	PUNCT
faba-149	8	11	liquidity	liquidity	NOUN
faba-149	8	12	,	,	PUNCT
faba-149	8	13	board	board	NOUN
faba-149	8	14	size	size	NOUN
faba-149	8	15	,	,	PUNCT
faba-149	8	16	and	and	CCONJ
faba-149	8	17	audit	audit	NOUN
faba-149	8	18	committee	committee	NOUN
faba-149	8	19	size	size	NOUN
faba-149	8	20	have	have	VERB
faba-149	8	21	an	an	DET
faba-149	8	22	effect	effect	NOUN
faba-149	8	23	on	on	ADP
faba-149	8	24	financial	financial	ADJ
faba-149	8	25	risk	risk	NOUN
faba-149	8	26	disclosure	disclosure	NOUN
faba-149	8	27	.	.	PUNCT
faba-149	9	1	practical	practical	ADJ
faba-149	9	2	implications	implication	NOUN
faba-149	9	3	:	:	PUNCT
faba-149	9	4	the	the	DET
faba-149	9	5	implication	implication	NOUN
faba-149	9	6	of	of	ADP
faba-149	9	7	this	this	DET
faba-149	9	8	research	research	NOUN
faba-149	9	9	for	for	ADP
faba-149	9	10	companies	company	NOUN
faba-149	9	11	is	be	AUX
faba-149	9	12	that	that	SCONJ
faba-149	9	13	the	the	DET
faba-149	9	14	results	result	NOUN
faba-149	9	15	show	show	VERB
faba-149	9	16	that	that	SCONJ
faba-149	9	17	the	the	DET
faba-149	9	18	average	average	ADJ
faba-149	9	19	level	level	NOUN
faba-149	9	20	of	of	ADP
faba-149	9	21	financial	financial	ADJ
faba-149	9	22	risk	risk	NOUN
faba-149	9	23	disclosure	disclosure	NOUN
faba-149	9	24	by	by	ADP
faba-149	9	25	companies	company	NOUN
faba-149	9	26	is	be	AUX
faba-149	9	27	0.299	0.299	NUM
faba-149	9	28	.	.	PUNCT
faba-149	10	1	according	accord	VERB
faba-149	10	2	to	to	ADP
faba-149	10	3	the	the	DET
faba-149	10	4	data	datum	NOUN
faba-149	10	5	obtained	obtain	VERB
faba-149	10	6	,	,	PUNCT
faba-149	10	7	the	the	DET
faba-149	10	8	average	average	ADJ
faba-149	10	9	company	company	NOUN
faba-149	10	10	has	have	AUX
faba-149	10	11	fulfilled	fulfil	VERB
faba-149	10	12	the	the	DET
faba-149	10	13	required	require	VERB
faba-149	10	14	disclosures	disclosure	NOUN
faba-149	10	15	such	such	ADJ
faba-149	10	16	as	as	ADP
faba-149	10	17	presenting	present	VERB
faba-149	10	18	information	information	NOUN
faba-149	10	19	about	about	ADP
faba-149	10	20	risk	risk	NOUN
faba-149	10	21	exposure	exposure	NOUN
faba-149	10	22	,	,	PUNCT
faba-149	10	23	how	how	SCONJ
faba-149	10	24	risks	risk	NOUN
faba-149	10	25	arise	arise	VERB
faba-149	10	26	,	,	PUNCT
faba-149	10	27	objectives	objective	NOUN
faba-149	10	28	,	,	PUNCT
faba-149	10	29	policies	policy	NOUN
faba-149	10	30	,	,	PUNCT
faba-149	10	31	and	and	CCONJ
faba-149	10	32	risk	risk	NOUN
faba-149	10	33	management	management	NOUN
faba-149	10	34	processes	process	NOUN
faba-149	10	35	along	along	ADV
faba-149	10	36	with	with	ADP
faba-149	10	37	ways	way	NOUN
faba-149	10	38	to	to	PART
faba-149	10	39	measure	measure	VERB
faba-149	10	40	them	they	PRON
faba-149	10	41	.	.	PUNCT
faba-149	11	1	originality	originality	NOUN
faba-149	11	2	/	/	SYM
faba-149	11	3	value	value	NOUN
faba-149	11	4	:	:	PUNCT
faba-149	11	5	this	this	DET
faba-149	11	6	study	study	NOUN
faba-149	11	7	comprehensively	comprehensively	ADV
faba-149	11	8	examines	examine	VERB
faba-149	11	9	financial	financial	ADJ
faba-149	11	10	and	and	CCONJ
faba-149	11	11	non	non	ADJ
faba-149	11	12	-	-	ADJ
faba-149	11	13	financial	financial	ADJ
faba-149	11	14	factors	factor	NOUN
faba-149	11	15	,	,	PUNCT
faba-149	11	16	namely	namely	ADV
faba-149	11	17	in	in	ADP
faba-149	11	18	terms	term	NOUN
faba-149	11	19	of	of	ADP
faba-149	11	20	corporate	corporate	ADJ
faba-149	11	21	governance	governance	NOUN
faba-149	11	22	that	that	PRON
faba-149	11	23	affect	affect	VERB
faba-149	11	24	risk	risk	NOUN
faba-149	11	25	disclosure	disclosure	NOUN
faba-149	11	26	paper	paper	NOUN
faba-149	11	27	type	type	NOUN
faba-149	11	28	:	:	PUNCT
faba-149	11	29	research	research	NOUN
faba-149	11	30	paper	paper	NOUN
faba-149	11	31	keywords	keyword	NOUN
faba-149	11	32	:	:	PUNCT
faba-149	11	33	profitability	profitability	NOUN
faba-149	11	34	,	,	PUNCT
faba-149	11	35	liquidity	liquidity	NOUN
faba-149	11	36	,	,	PUNCT
faba-149	11	37	size	size	NOUN
faba-149	11	38	of	of	ADP
faba-149	11	39	the	the	DET
faba-149	11	40	board	board	NOUN
faba-149	11	41	of	of	ADP
faba-149	11	42	commissioners	commissioner	NOUN
faba-149	11	43	,	,	PUNCT
faba-149	11	44	size	size	NOUN
faba-149	11	45	of	of	ADP
faba-149	11	46	the	the	DET
faba-149	11	47	audit	audit	NOUN
faba-149	11	48	committee	committee	NOUN
faba-149	11	49	,	,	PUNCT
faba-149	11	50	disclosure	disclosure	NOUN
faba-149	11	51	of	of	ADP
faba-149	11	52	financial	financial	ADJ
faba-149	11	53	risks	risk	NOUN
faba-149	11	54	jel	jel	PROPN
faba-149	11	55	:	:	PUNCT
faba-149	11	56	g32	g32	NOUN
faba-149	11	57	,	,	PUNCT
faba-149	11	58	g34	g34	PROPN
faba-149	11	59	*	*	PUNCT
faba-149	11	60	address	address	NOUN
faba-149	11	61	correspondence	correspondence	NOUN
faba-149	11	62	:	:	PUNCT
faba-149	12	1	e	e	X
faba-149	12	2	-	-	NOUN
faba-149	12	3	mail	mail	NOUN
faba-149	12	4	:	:	PUNCT
faba-149	12	5	herdjiono@unmus.ac.id1	herdjiono@unmus.ac.id1	ADV
faba-149	12	6	tiropadangmy@gmail.com2	tiropadangmy@gmail.com2	NOUN
faba-149	12	7	https://orcid.org/0000-0003-4591-4212	https://orcid.org/0000-0003-4591-4212	PROPN
faba-149	12	8	irine	irine	PROPN
faba-149	12	9	herdjiono	herdjiono	PROPN
faba-149	12	10	and	and	CCONJ
faba-149	12	11	mira	mira	PROPN
faba-149	12	12	yanti/	yanti/	PROPN
faba-149	12	13	finance	finance	NOUN
faba-149	12	14	,	,	PUNCT
faba-149	12	15	accounting	accounting	NOUN
faba-149	12	16	and	and	CCONJ
faba-149	12	17	business	business	NOUN
faba-149	12	18	analysis	analysis	NOUN
faba-149	12	19	,	,	PUNCT
faba-149	12	20	volume	volume	NOUN
faba-149	12	21	5	5	NUM
faba-149	12	22	,	,	PUNCT
faba-149	12	23	issue	issue	NOUN
faba-149	12	24	1	1	NUM
faba-149	12	25	,	,	PUNCT
faba-149	12	26	2023	2023	NUM
faba-149	12	27	80	80	NUM
faba-149	12	28	introduction	introduction	NOUN
faba-149	12	29	as	as	ADP
faba-149	12	30	the	the	DET
faba-149	12	31	largest	large	ADJ
faba-149	12	32	foreign	foreign	ADJ
faba-149	12	33	exchange	exchange	NOUN
faba-149	12	34	earner	earner	NOUN
faba-149	12	35	in	in	ADP
faba-149	12	36	indonesia	indonesia	PROPN
faba-149	12	37	,	,	PUNCT
faba-149	12	38	mining	mining	NOUN
faba-149	12	39	is	be	AUX
faba-149	12	40	an	an	DET
faba-149	12	41	industrial	industrial	ADJ
faba-149	12	42	sector	sector	NOUN
faba-149	12	43	that	that	PRON
faba-149	12	44	has	have	VERB
faba-149	12	45	a	a	DET
faba-149	12	46	significant	significant	ADJ
faba-149	12	47	impact	impact	NOUN
faba-149	12	48	on	on	ADP
faba-149	12	49	economic	economic	ADJ
faba-149	12	50	development	development	NOUN
faba-149	12	51	and	and	CCONJ
faba-149	12	52	its	its	PRON
faba-149	12	53	contribution	contribution	NOUN
faba-149	12	54	to	to	ADP
faba-149	12	55	gross	gross	ADJ
faba-149	12	56	domestic	domestic	ADJ
faba-149	12	57	product	product	NOUN
faba-149	12	58	is	be	AUX
faba-149	12	59	6	6	NUM
faba-149	12	60	%	%	NOUN
faba-149	12	61	.	.	PUNCT
faba-149	13	1	the	the	DET
faba-149	13	2	mining	mining	NOUN
faba-149	13	3	sector	sector	NOUN
faba-149	13	4	is	be	AUX
faba-149	13	5	faced	face	VERB
faba-149	13	6	with	with	ADP
faba-149	13	7	many	many	ADJ
faba-149	13	8	challenges	challenge	NOUN
faba-149	13	9	and	and	CCONJ
faba-149	13	10	risks	risk	NOUN
faba-149	13	11	,	,	PUNCT
faba-149	13	12	both	both	PRON
faba-149	13	13	operationally	operationally	ADV
faba-149	13	14	and	and	CCONJ
faba-149	13	15	managerially	managerially	ADV
faba-149	13	16	.	.	PUNCT
faba-149	14	1	these	these	DET
faba-149	14	2	various	various	ADJ
faba-149	14	3	risks	risk	NOUN
faba-149	14	4	include	include	VERB
faba-149	14	5	complying	comply	VERB
faba-149	14	6	with	with	ADP
faba-149	14	7	government	government	NOUN
faba-149	14	8	regulations	regulation	NOUN
faba-149	14	9	which	which	PRON
faba-149	14	10	are	be	AUX
faba-149	14	11	always	always	ADV
faba-149	14	12	changing	change	VERB
faba-149	14	13	and	and	CCONJ
faba-149	14	14	being	be	AUX
faba-149	14	15	made	make	VERB
faba-149	14	16	stricter	strict	ADJ
faba-149	14	17	,	,	PUNCT
faba-149	14	18	and	and	CCONJ
faba-149	14	19	managing	manage	VERB
faba-149	14	20	operational	operational	ADJ
faba-149	14	21	activities	activity	NOUN
faba-149	14	22	are	be	AUX
faba-149	14	23	very	very	ADV
faba-149	14	24	dependent	dependent	ADJ
faba-149	14	25	on	on	ADP
faba-149	14	26	technology	technology	NOUN
faba-149	14	27	,	,	PUNCT
faba-149	14	28	dealing	deal	VERB
faba-149	14	29	with	with	ADP
faba-149	14	30	the	the	DET
faba-149	14	31	inconsistent	inconsistent	ADJ
faba-149	14	32	amount	amount	NOUN
faba-149	14	33	of	of	ADP
faba-149	14	34	raw	raw	ADJ
faba-149	14	35	materials	material	NOUN
faba-149	14	36	that	that	PRON
faba-149	14	37	are	be	AUX
faba-149	14	38	available	available	ADJ
faba-149	14	39	,	,	PUNCT
faba-149	14	40	and	and	CCONJ
faba-149	14	41	the	the	DET
faba-149	14	42	fluctuating	fluctuate	VERB
faba-149	14	43	selling	sell	VERB
faba-149	14	44	prices	price	NOUN
faba-149	14	45	of	of	ADP
faba-149	14	46	commodities	commodity	NOUN
faba-149	14	47	.	.	PUNCT
faba-149	15	1	risk	risk	NOUN
faba-149	15	2	is	be	AUX
faba-149	15	3	a	a	DET
faba-149	15	4	component	component	NOUN
faba-149	15	5	that	that	PRON
faba-149	15	6	is	be	AUX
faba-149	15	7	always	always	ADV
faba-149	15	8	present	present	ADJ
faba-149	15	9	and	and	CCONJ
faba-149	15	10	it	it	PRON
faba-149	15	11	is	be	AUX
faba-149	15	12	an	an	DET
faba-149	15	13	inherent	inherent	ADJ
faba-149	15	14	part	part	NOUN
faba-149	15	15	of	of	ADP
faba-149	15	16	the	the	DET
faba-149	15	17	business	business	NOUN
faba-149	15	18	world	world	NOUN
faba-149	15	19	.	.	PUNCT
faba-149	16	1	risk	risk	NOUN
faba-149	16	2	according	accord	VERB
faba-149	16	3	to	to	ADP
faba-149	16	4	the	the	DET
faba-149	16	5	institute	institute	PROPN
faba-149	16	6	of	of	ADP
faba-149	16	7	chartered	charter	VERB
faba-149	16	8	accountants	accountant	NOUN
faba-149	16	9	in	in	ADP
faba-149	16	10	england	england	PROPN
faba-149	16	11	and	and	CCONJ
faba-149	16	12	wales	wales	PROPN
faba-149	16	13	(	(	PUNCT
faba-149	16	14	icaew	icaew	PROPN
faba-149	16	15	)	)	PUNCT
faba-149	16	16	is	be	AUX
faba-149	16	17	an	an	DET
faba-149	16	18	uncertain	uncertain	ADJ
faba-149	16	19	event	event	NOUN
faba-149	16	20	,	,	PUNCT
faba-149	16	21	both	both	CCONJ
faba-149	16	22	in	in	ADP
faba-149	16	23	terms	term	NOUN
faba-149	16	24	of	of	ADP
faba-149	16	25	profit	profit	NOUN
faba-149	16	26	and	and	CCONJ
faba-149	16	27	loss	loss	NOUN
faba-149	16	28	,	,	PUNCT
faba-149	16	29	which	which	PRON
faba-149	16	30	,	,	PUNCT
faba-149	16	31	if	if	SCONJ
faba-149	16	32	it	it	PRON
faba-149	16	33	occurs	occur	VERB
faba-149	16	34	,	,	PUNCT
faba-149	16	35	can	can	AUX
faba-149	16	36	affect	affect	VERB
faba-149	16	37	the	the	DET
faba-149	16	38	goals	goal	NOUN
faba-149	16	39	to	to	PART
faba-149	16	40	be	be	AUX
faba-149	16	41	achieved	achieve	VERB
faba-149	16	42	by	by	ADP
faba-149	16	43	a	a	DET
faba-149	16	44	company	company	NOUN
faba-149	16	45	.	.	PUNCT
faba-149	17	1	to	to	PART
faba-149	17	2	anticipate	anticipate	VERB
faba-149	17	3	the	the	DET
faba-149	17	4	occurrence	occurrence	NOUN
faba-149	17	5	of	of	ADP
faba-149	17	6	risks	risk	NOUN
faba-149	17	7	,	,	PUNCT
faba-149	17	8	companies	company	NOUN
faba-149	17	9	must	must	AUX
faba-149	17	10	always	always	ADV
faba-149	17	11	be	be	AUX
faba-149	17	12	alert	alert	ADJ
faba-149	17	13	and	and	CCONJ
faba-149	17	14	ready	ready	ADJ
faba-149	17	15	to	to	PART
faba-149	17	16	face	face	VERB
faba-149	17	17	them	they	PRON
faba-149	17	18	.	.	PUNCT
faba-149	18	1	companies	company	NOUN
faba-149	18	2	must	must	AUX
faba-149	18	3	find	find	VERB
faba-149	18	4	solutions	solution	NOUN
faba-149	18	5	quickly	quickly	ADV
faba-149	18	6	and	and	CCONJ
faba-149	18	7	precisely	precisely	ADV
faba-149	18	8	to	to	PART
faba-149	18	9	overcome	overcome	VERB
faba-149	18	10	and	and	CCONJ
faba-149	18	11	minimize	minimize	VERB
faba-149	18	12	the	the	DET
faba-149	18	13	risks	risk	NOUN
faba-149	18	14	that	that	PRON
faba-149	18	15	will	will	AUX
faba-149	18	16	occur	occur	VERB
faba-149	18	17	.	.	PUNCT
faba-149	19	1	therefore	therefore	ADV
faba-149	19	2	,	,	PUNCT
faba-149	19	3	so	so	SCONJ
faba-149	19	4	that	that	SCONJ
faba-149	19	5	risks	risk	NOUN
faba-149	19	6	can	can	AUX
faba-149	19	7	be	be	AUX
faba-149	19	8	managed	manage	VERB
faba-149	19	9	properly	properly	ADV
faba-149	19	10	,	,	PUNCT
faba-149	19	11	a	a	DET
faba-149	19	12	company	company	NOUN
faba-149	19	13	can	can	AUX
faba-149	19	14	carry	carry	VERB
faba-149	19	15	out	out	ADP
faba-149	19	16	risk	risk	NOUN
faba-149	19	17	management	management	NOUN
faba-149	19	18	through	through	ADP
faba-149	19	19	risk	risk	NOUN
faba-149	19	20	disclosure	disclosure	NOUN
faba-149	19	21	.	.	PUNCT
faba-149	20	1	issues	issue	NOUN
faba-149	20	2	related	relate	VERB
faba-149	20	3	to	to	ADP
faba-149	20	4	corporate	corporate	ADJ
faba-149	20	5	risk	risk	NOUN
faba-149	20	6	disclosure	disclosure	NOUN
faba-149	20	7	began	begin	VERB
faba-149	20	8	to	to	PART
faba-149	20	9	become	become	VERB
faba-149	20	10	a	a	DET
faba-149	20	11	focus	focus	NOUN
faba-149	20	12	of	of	ADP
faba-149	20	13	concern	concern	NOUN
faba-149	20	14	in	in	ADP
faba-149	20	15	the	the	DET
faba-149	20	16	business	business	NOUN
faba-149	20	17	world	world	NOUN
faba-149	20	18	after	after	ADP
faba-149	20	19	the	the	DET
faba-149	20	20	publication	publication	NOUN
faba-149	20	21	of	of	ADP
faba-149	20	22	a	a	DET
faba-149	20	23	discussion	discussion	NOUN
faba-149	20	24	paper	paper	NOUN
faba-149	20	25	by	by	ADP
faba-149	20	26	the	the	DET
faba-149	20	27	icaew	icaew	NOUN
faba-149	20	28	in	in	ADP
faba-149	20	29	1998	1998	NUM
faba-149	20	30	which	which	PRON
faba-149	20	31	suggested	suggest	VERB
faba-149	20	32	that	that	SCONJ
faba-149	20	33	,	,	PUNCT
faba-149	20	34	in	in	ADP
faba-149	20	35	an	an	DET
faba-149	20	36	annual	annual	ADJ
faba-149	20	37	report	report	NOUN
faba-149	20	38	,	,	PUNCT
faba-149	20	39	a	a	DET
faba-149	20	40	company	company	NOUN
faba-149	20	41	discloses	disclose	VERB
faba-149	20	42	information	information	NOUN
faba-149	20	43	about	about	ADP
faba-149	20	44	risk	risk	NOUN
faba-149	20	45	so	so	SCONJ
faba-149	20	46	that	that	SCONJ
faba-149	20	47	it	it	PRON
faba-149	20	48	can	can	AUX
faba-149	20	49	be	be	AUX
faba-149	20	50	used	use	VERB
faba-149	20	51	by	by	ADP
faba-149	20	52	stakeholders	stakeholder	NOUN
faba-149	20	53	to	to	PART
faba-149	20	54	make	make	VERB
faba-149	20	55	investment	investment	NOUN
faba-149	20	56	decisions	decision	NOUN
faba-149	20	57	.	.	PUNCT
faba-149	21	1	risk	risk	NOUN
faba-149	21	2	disclosure	disclosure	NOUN
faba-149	21	3	is	be	AUX
faba-149	21	4	an	an	DET
faba-149	21	5	effort	effort	NOUN
faba-149	21	6	that	that	PRON
faba-149	21	7	is	be	AUX
faba-149	21	8	made	make	VERB
faba-149	21	9	to	to	PART
faba-149	21	10	explain	explain	VERB
faba-149	21	11	or	or	CCONJ
faba-149	21	12	show	show	VERB
faba-149	21	13	report	report	NOUN
faba-149	21	14	users	user	NOUN
faba-149	21	15	what	what	PRON
faba-149	21	16	risks	risk	NOUN
faba-149	21	17	have	have	AUX
faba-149	21	18	been	be	AUX
faba-149	21	19	successfully	successfully	ADV
faba-149	21	20	managed	manage	VERB
faba-149	21	21	and	and	CCONJ
faba-149	21	22	strategies	strategy	NOUN
faba-149	21	23	implemented	implement	VERB
faba-149	21	24	to	to	PART
faba-149	21	25	control	control	VERB
faba-149	21	26	risks	risk	NOUN
faba-149	21	27	that	that	PRON
faba-149	21	28	are	be	AUX
faba-149	21	29	likely	likely	ADJ
faba-149	21	30	to	to	PART
faba-149	21	31	occur	occur	VERB
faba-149	21	32	in	in	ADP
faba-149	21	33	the	the	DET
faba-149	21	34	future	future	NOUN
faba-149	21	35	.	.	PUNCT
faba-149	22	1	it	it	PRON
faba-149	22	2	is	be	AUX
faba-149	22	3	important	important	ADJ
faba-149	22	4	to	to	PART
faba-149	22	5	disclose	disclose	VERB
faba-149	22	6	risk	risk	NOUN
faba-149	22	7	because	because	SCONJ
faba-149	22	8	doing	do	VERB
faba-149	22	9	so	so	ADV
faba-149	22	10	conveys	convey	VERB
faba-149	22	11	information	information	NOUN
faba-149	22	12	about	about	ADP
faba-149	22	13	how	how	SCONJ
faba-149	22	14	management	management	NOUN
faba-149	22	15	manages	manage	VERB
faba-149	22	16	the	the	DET
faba-149	22	17	risk	risk	NOUN
faba-149	22	18	and	and	CCONJ
faba-149	22	19	what	what	DET
faba-149	22	20	kind	kind	NOUN
faba-149	22	21	of	of	ADP
faba-149	22	22	impact	impact	NOUN
faba-149	22	23	it	it	PRON
faba-149	22	24	will	will	AUX
faba-149	22	25	have	have	VERB
faba-149	22	26	on	on	ADP
faba-149	22	27	the	the	DET
faba-149	22	28	sustainability	sustainability	NOUN
faba-149	22	29	of	of	ADP
faba-149	22	30	the	the	DET
faba-149	22	31	company	company	NOUN
faba-149	22	32	's	's	PART
faba-149	22	33	operations	operation	NOUN
faba-149	22	34	.	.	PUNCT
faba-149	23	1	management	management	NOUN
faba-149	23	2	need	need	VERB
faba-149	23	3	to	to	PART
faba-149	23	4	create	create	VERB
faba-149	23	5	a	a	DET
faba-149	23	6	good	good	ADJ
faba-149	23	7	strategy	strategy	NOUN
faba-149	23	8	is	be	AUX
faba-149	23	9	a	a	DET
faba-149	23	10	coherent	coherent	ADJ
faba-149	23	11	set	set	NOUN
faba-149	23	12	of	of	ADP
faba-149	23	13	analysis	analysis	NOUN
faba-149	23	14	,	,	PUNCT
faba-149	23	15	concepts	concept	NOUN
faba-149	23	16	,	,	PUNCT
faba-149	23	17	policies	policy	NOUN
faba-149	23	18	,	,	PUNCT
faba-149	23	19	arguments	argument	NOUN
faba-149	23	20	,	,	PUNCT
faba-149	23	21	and	and	CCONJ
faba-149	23	22	actions	action	NOUN
faba-149	23	23	that	that	PRON
faba-149	23	24	give	give	VERB
faba-149	23	25	responses	response	NOUN
faba-149	23	26	to	to	ADP
faba-149	23	27	a	a	DET
faba-149	23	28	high	high	ADJ
faba-149	23	29	-	-	PUNCT
faba-149	23	30	risk	risk	NOUN
faba-149	23	31	challenge	challenge	NOUN
faba-149	23	32	(	(	PUNCT
faba-149	23	33	rumelt	rumelt	NOUN
faba-149	23	34	2012	2012	NUM
faba-149	23	35	)	)	PUNCT
faba-149	23	36	.	.	PUNCT
faba-149	24	1	a	a	DET
faba-149	24	2	company	company	NOUN
faba-149	24	3	's	's	PART
faba-149	24	4	ability	ability	NOUN
faba-149	24	5	to	to	PART
faba-149	24	6	manage	manage	VERB
faba-149	24	7	risk	risk	NOUN
faba-149	24	8	can	can	AUX
faba-149	24	9	minimize	minimize	VERB
faba-149	24	10	the	the	DET
faba-149	24	11	impact	impact	NOUN
faba-149	24	12	that	that	PRON
faba-149	24	13	can	can	AUX
faba-149	24	14	arise	arise	VERB
faba-149	24	15	from	from	ADP
faba-149	24	16	these	these	DET
faba-149	24	17	risks	risk	NOUN
faba-149	24	18	.	.	PUNCT
faba-149	25	1	with	with	ADP
faba-149	25	2	the	the	DET
faba-149	25	3	availability	availability	NOUN
faba-149	25	4	of	of	ADP
faba-149	25	5	risk	risk	NOUN
faba-149	25	6	information	information	NOUN
faba-149	25	7	,	,	PUNCT
faba-149	25	8	a	a	DET
faba-149	25	9	company	company	NOUN
faba-149	25	10	is	be	AUX
faba-149	25	11	expected	expect	VERB
faba-149	25	12	to	to	PART
faba-149	25	13	be	be	AUX
faba-149	25	14	able	able	ADJ
faba-149	25	15	to	to	PART
faba-149	25	16	provide	provide	VERB
faba-149	25	17	appropriate	appropriate	ADJ
faba-149	25	18	information	information	NOUN
faba-149	25	19	to	to	ADP
faba-149	25	20	stakeholders	stakeholder	NOUN
faba-149	25	21	to	to	PART
faba-149	25	22	take	take	VERB
faba-149	25	23	essential	essential	ADJ
faba-149	25	24	decision	decision	NOUN
faba-149	25	25	in	in	ADP
faba-149	25	26	handling	handle	VERB
faba-149	25	27	any	any	DET
faba-149	25	28	adverse	adverse	ADJ
faba-149	25	29	economic	economic	ADJ
faba-149	25	30	event	event	NOUN
faba-149	25	31	(	(	PUNCT
faba-149	25	32	sultana	sultana	NOUN
faba-149	25	33	et	et	PROPN
faba-149	25	34	al	al	PROPN
faba-149	25	35	.	.	PROPN
faba-149	25	36	2022	2022	NUM
faba-149	25	37	)	)	PUNCT
faba-149	25	38	,	,	PUNCT
faba-149	25	39	assist	assist	VERB
faba-149	25	40	companies	company	NOUN
faba-149	25	41	in	in	ADP
faba-149	25	42	managing	manage	VERB
faba-149	25	43	changes	change	NOUN
faba-149	25	44	that	that	PRON
faba-149	25	45	occur	occur	VERB
faba-149	25	46	,	,	PUNCT
faba-149	25	47	and	and	CCONJ
faba-149	25	48	serve	serve	VERB
faba-149	25	49	as	as	ADP
faba-149	25	50	guidelines	guideline	NOUN
faba-149	25	51	in	in	ADP
faba-149	25	52	running	run	VERB
faba-149	25	53	a	a	DET
faba-149	25	54	business	business	NOUN
faba-149	25	55	.	.	PUNCT
faba-149	26	1	in	in	ADP
faba-149	26	2	addition	addition	NOUN
faba-149	26	3	,	,	PUNCT
faba-149	26	4	risk	risk	NOUN
faba-149	26	5	disclosure	disclosure	NOUN
faba-149	26	6	can	can	AUX
faba-149	26	7	also	also	ADV
faba-149	26	8	help	help	VERB
faba-149	26	9	users	user	NOUN
faba-149	26	10	of	of	ADP
faba-149	26	11	financial	financial	ADJ
faba-149	26	12	statements	statement	NOUN
faba-149	26	13	to	to	PART
faba-149	26	14	predict	predict	VERB
faba-149	26	15	risks	risk	NOUN
faba-149	26	16	that	that	PRON
faba-149	26	17	will	will	AUX
faba-149	26	18	occur	occur	VERB
faba-149	26	19	in	in	ADP
faba-149	26	20	order	order	NOUN
faba-149	26	21	to	to	PART
faba-149	26	22	be	be	AUX
faba-149	26	23	able	able	ADJ
faba-149	26	24	to	to	PART
faba-149	26	25	maximize	maximize	VERB
faba-149	26	26	income	income	NOUN
faba-149	26	27	(	(	PUNCT
faba-149	26	28	tirado	tirado	NOUN
faba-149	26	29	-	-	PUNCT
faba-149	26	30	beltrán	beltrán	NOUN
faba-149	26	31	and	and	CCONJ
faba-149	26	32	cabedo	cabedo	NOUN
faba-149	26	33	-	-	PUNCT
faba-149	26	34	semper	semper	NOUN
faba-149	26	35	2020	2020	NUM
faba-149	26	36	)	)	PUNCT
faba-149	26	37	.	.	PUNCT
faba-149	27	1	according	accord	VERB
faba-149	27	2	to	to	ADP
faba-149	27	3	the	the	DET
faba-149	27	4	results	result	NOUN
faba-149	27	5	of	of	ADP
faba-149	27	6	research	research	NOUN
faba-149	27	7	by	by	ADP
faba-149	27	8	syabani	syabani	NOUN
faba-149	27	9	and	and	CCONJ
faba-149	27	10	siregar	siregar	NOUN
faba-149	27	11	(	(	PUNCT
faba-149	27	12	2014	2014	NUM
faba-149	27	13	)	)	PUNCT
faba-149	27	14	average	average	ADJ
faba-149	27	15	total	total	ADJ
faba-149	27	16	risk	risk	NOUN
faba-149	27	17	disclosure	disclosure	NOUN
faba-149	27	18	is	be	AUX
faba-149	27	19	1,999	1,999	NUM
faba-149	27	20	words	word	NOUN
faba-149	27	21	,	,	PUNCT
faba-149	27	22	with	with	ADP
faba-149	27	23	mandatory	mandatory	ADJ
faba-149	27	24	risk	risk	NOUN
faba-149	27	25	disclosure	disclosure	NOUN
faba-149	27	26	amounting	amount	VERB
faba-149	27	27	1,444	1,444	NUM
faba-149	27	28	words	word	NOUN
faba-149	27	29	,	,	PUNCT
faba-149	27	30	far	far	ADV
faba-149	27	31	higher	high	ADJ
faba-149	27	32	than	than	ADP
faba-149	27	33	voluntary	voluntary	ADJ
faba-149	27	34	risk	risk	NOUN
faba-149	27	35	disclosures	disclosure	NOUN
faba-149	27	36	with	with	ADP
faba-149	27	37	the	the	DET
faba-149	27	38	average	average	NOUN
faba-149	27	39	of	of	ADP
faba-149	27	40	555	555	NUM
faba-149	27	41	words	word	NOUN
faba-149	27	42	on	on	ADP
faba-149	27	43	the	the	DET
faba-149	27	44	financial	financial	ADJ
faba-149	27	45	statements	statement	NOUN
faba-149	27	46	of	of	ADP
faba-149	27	47	companies	company	NOUN
faba-149	27	48	in	in	ADP
faba-149	27	49	indonesia	indonesia	PROPN
faba-149	27	50	in	in	ADP
faba-149	27	51	2010	2010	NUM
faba-149	27	52	.	.	PUNCT
faba-149	28	1	the	the	DET
faba-149	28	2	rules	rule	NOUN
faba-149	28	3	regarding	regard	VERB
faba-149	28	4	risk	risk	NOUN
faba-149	28	5	disclosure	disclosure	NOUN
faba-149	28	6	are	be	AUX
faba-149	28	7	contained	contain	VERB
faba-149	28	8	in	in	ADP
faba-149	28	9	ifrs	ifrs	PROPN
faba-149	28	10	7	7	NUM
faba-149	28	11	which	which	PRON
faba-149	28	12	pertains	pertain	VERB
faba-149	28	13	to	to	PART
faba-149	28	14	disclosure	disclosure	VERB
faba-149	28	15	as	as	ADP
faba-149	28	16	a	a	DET
faba-149	28	17	financial	financial	ADJ
faba-149	28	18	instrument	instrument	NOUN
faba-149	28	19	:	:	PUNCT
faba-149	28	20	it	it	PRON
faba-149	28	21	states	state	VERB
faba-149	28	22	that	that	SCONJ
faba-149	28	23	companies	company	NOUN
faba-149	28	24	are	be	AUX
faba-149	28	25	required	require	VERB
faba-149	28	26	to	to	PART
faba-149	28	27	disclose	disclose	VERB
faba-149	28	28	financial	financial	ADJ
faba-149	28	29	information	information	NOUN
faba-149	28	30	so	so	SCONJ
faba-149	28	31	that	that	SCONJ
faba-149	28	32	shareholders	shareholder	NOUN
faba-149	28	33	can	can	AUX
faba-149	28	34	assess	assess	VERB
faba-149	28	35	the	the	DET
faba-149	28	36	type	type	NOUN
faba-149	28	37	and	and	CCONJ
faba-149	28	38	level	level	NOUN
faba-149	28	39	of	of	ADP
faba-149	28	40	risk	risk	NOUN
faba-149	28	41	of	of	ADP
faba-149	28	42	a	a	DET
faba-149	28	43	financial	financial	ADJ
faba-149	28	44	instrument	instrument	NOUN
faba-149	28	45	.	.	PUNCT
faba-149	29	1	disclosed	disclose	VERB
faba-149	29	2	financial	financial	ADJ
faba-149	29	3	information	information	NOUN
faba-149	29	4	includes	include	VERB
faba-149	29	5	qualitative	qualitative	ADJ
faba-149	29	6	and	and	CCONJ
faba-149	29	7	quantitative	quantitative	ADJ
faba-149	29	8	disclosures	disclosure	NOUN
faba-149	29	9	.	.	PUNCT
faba-149	30	1	in	in	ADP
faba-149	30	2	qualitative	qualitative	ADJ
faba-149	30	3	disclosure	disclosure	NOUN
faba-149	30	4	,	,	PUNCT
faba-149	30	5	companies	company	NOUN
faba-149	30	6	are	be	AUX
faba-149	30	7	required	require	VERB
faba-149	30	8	to	to	PART
faba-149	30	9	disclose	disclose	VERB
faba-149	30	10	risk	risk	NOUN
faba-149	30	11	exposure	exposure	NOUN
faba-149	30	12	,	,	PUNCT
faba-149	30	13	how	how	SCONJ
faba-149	30	14	risks	risk	NOUN
faba-149	30	15	arise	arise	VERB
faba-149	30	16	,	,	PUNCT
faba-149	30	17	objectives	objective	NOUN
faba-149	30	18	,	,	PUNCT
faba-149	30	19	risk	risk	NOUN
faba-149	30	20	management	management	NOUN
faba-149	30	21	policies	policy	NOUN
faba-149	30	22	and	and	CCONJ
faba-149	30	23	processes	process	NOUN
faba-149	30	24	,	,	PUNCT
faba-149	30	25	and	and	CCONJ
faba-149	30	26	ways	way	NOUN
faba-149	30	27	to	to	PART
faba-149	30	28	measure	measure	VERB
faba-149	30	29	them	they	PRON
faba-149	30	30	.	.	PUNCT
faba-149	31	1	meanwhile	meanwhile	ADV
faba-149	31	2	,	,	PUNCT
faba-149	31	3	quantitative	quantitative	ADJ
faba-149	31	4	disclosure	disclosure	NOUN
faba-149	31	5	requires	require	VERB
faba-149	31	6	companies	company	NOUN
faba-149	31	7	to	to	PART
faba-149	31	8	disclose	disclose	VERB
faba-149	31	9	a	a	DET
faba-149	31	10	minimum	minimum	NOUN
faba-149	31	11	of	of	ADP
faba-149	31	12	credit	credit	NOUN
faba-149	31	13	risk	risk	NOUN
faba-149	31	14	,	,	PUNCT
faba-149	31	15	liquidity	liquidity	NOUN
faba-149	31	16	risk	risk	NOUN
faba-149	31	17	,	,	PUNCT
faba-149	31	18	and	and	CCONJ
faba-149	31	19	market	market	NOUN
faba-149	31	20	risk	risk	NOUN
faba-149	31	21	,	,	PUNCT
faba-149	31	22	including	include	VERB
faba-149	31	23	conducting	conduct	VERB
faba-149	31	24	a	a	DET
faba-149	31	25	sensitivity	sensitivity	NOUN
faba-149	31	26	analysis	analysis	NOUN
faba-149	31	27	of	of	ADP
faba-149	31	28	each	each	DET
faba-149	31	29	type	type	NOUN
faba-149	31	30	of	of	ADP
faba-149	31	31	risk	risk	NOUN
faba-149	31	32	.	.	PUNCT
faba-149	32	1	ifrs	ifrs	PROPN
faba-149	32	2	7	7	NUM
faba-149	32	3	seeks	seek	VERB
faba-149	32	4	to	to	PART
faba-149	32	5	increase	increase	VERB
faba-149	32	6	transparency	transparency	NOUN
faba-149	32	7	in	in	ADP
faba-149	32	8	the	the	DET
faba-149	32	9	banking	banking	NOUN
faba-149	32	10	system	system	NOUN
faba-149	32	11	(	(	PUNCT
faba-149	32	12	bischof	bischof	NOUN
faba-149	32	13	2009	2009	NUM
faba-149	32	14	)	)	PUNCT
faba-149	32	15	,	,	PUNCT
faba-149	32	16	arguing	argue	VERB
faba-149	32	17	that	that	SCONJ
faba-149	32	18	increased	increase	VERB
faba-149	32	19	disclosure	disclosure	NOUN
faba-149	32	20	of	of	ADP
faba-149	32	21	financial	financial	ADJ
faba-149	32	22	risks	risk	NOUN
faba-149	32	23	tends	tend	VERB
faba-149	32	24	to	to	PART
faba-149	32	25	reduce	reduce	VERB
faba-149	32	26	uncertainty	uncertainty	NOUN
faba-149	32	27	level	level	NOUN
faba-149	32	28	(	(	PUNCT
faba-149	32	29	campbell	campbell	PROPN
faba-149	32	30	et	et	PROPN
faba-149	32	31	al	al	PROPN
faba-149	32	32	.	.	PROPN
faba-149	32	33	2014	2014	NUM
faba-149	32	34	)	)	PUNCT
faba-149	32	35	and	and	CCONJ
faba-149	32	36	will	will	AUX
faba-149	32	37	benefit	benefit	VERB
faba-149	32	38	investors	investor	NOUN
faba-149	32	39	,	,	PUNCT
faba-149	32	40	enabling	enable	VERB
faba-149	32	41	the	the	DET
faba-149	32	42	firms	firm	NOUN
faba-149	32	43	to	to	PART
faba-149	32	44	better	well	ADV
faba-149	32	45	allocate	allocate	VERB
faba-149	32	46	their	their	PRON
faba-149	32	47	resource	resource	NOUN
faba-149	32	48	(	(	PUNCT
faba-149	32	49	elshandidy	elshandidy	ADJ
faba-149	32	50	and	and	CCONJ
faba-149	32	51	zeng	zeng	PROPN
faba-149	32	52	2022	2022	NUM
faba-149	32	53	)	)	PUNCT
faba-149	32	54	.	.	PUNCT
faba-149	33	1	disclosure	disclosure	NOUN
faba-149	33	2	of	of	ADP
faba-149	33	3	risk	risk	NOUN
faba-149	33	4	is	be	AUX
faba-149	33	5	one	one	NUM
faba-149	33	6	form	form	NOUN
faba-149	33	7	of	of	ADP
faba-149	33	8	implementation	implementation	NOUN
faba-149	33	9	of	of	ADP
faba-149	33	10	a	a	DET
faba-149	33	11	good	good	ADJ
faba-149	33	12	corporate	corporate	ADJ
faba-149	33	13	government	government	NOUN
faba-149	33	14	(	(	PUNCT
faba-149	33	15	gcg	gcg	NOUN
faba-149	33	16	)	)	PUNCT
faba-149	33	17	system	system	NOUN
faba-149	33	18	(	(	PUNCT
faba-149	33	19	singhania	singhania	NOUN
faba-149	33	20	et	et	PROPN
faba-149	33	21	al	al	PROPN
faba-149	33	22	.	.	PROPN
faba-149	33	23	2022	2022	NUM
faba-149	33	24	)	)	PUNCT
faba-149	33	25	.	.	PUNCT
faba-149	34	1	gcg	gcg	PROPN
faba-149	34	2	is	be	AUX
faba-149	34	3	a	a	DET
faba-149	34	4	series	series	NOUN
faba-149	34	5	of	of	ADP
faba-149	34	6	relationships	relationship	NOUN
faba-149	34	7	between	between	ADP
faba-149	34	8	management	management	NOUN
faba-149	34	9	,	,	PUNCT
faba-149	34	10	directors	director	NOUN
faba-149	34	11	,	,	PUNCT
faba-149	34	12	commissioners	commissioner	NOUN
faba-149	34	13	,	,	PUNCT
faba-149	34	14	investors	investor	NOUN
faba-149	34	15	,	,	PUNCT
faba-149	34	16	and	and	CCONJ
faba-149	34	17	stakeholders	stakeholder	NOUN
faba-149	34	18	that	that	PRON
faba-149	34	19	regulate	regulate	VERB
faba-149	34	20	and	and	CCONJ
faba-149	34	21	direct	direct	ADJ
faba-149	34	22	company	company	NOUN
faba-149	34	23	activities	activity	NOUN
faba-149	34	24	(	(	PUNCT
faba-149	34	25	wahyudin	wahyudin	NOUN
faba-149	34	26	and	and	CCONJ
faba-149	34	27	solikhah	solikhah	NOUN
faba-149	34	28	2017	2017	NUM
faba-149	34	29	)	)	PUNCT
faba-149	34	30	.	.	PUNCT
faba-149	35	1	risk	risk	NOUN
faba-149	35	2	disclosure	disclosure	NOUN
faba-149	35	3	speeds	speed	VERB
faba-149	35	4	up	up	ADP
faba-149	35	5	the	the	DET
faba-149	35	6	achievement	achievement	NOUN
faba-149	35	7	of	of	ADP
faba-149	35	8	gcg	gcg	NOUN
faba-149	35	9	which	which	PRON
faba-149	35	10	is	be	AUX
faba-149	35	11	needed	need	VERB
faba-149	35	12	to	to	PART
faba-149	35	13	maintain	maintain	VERB
faba-149	35	14	the	the	DET
faba-149	35	15	continuity	continuity	NOUN
faba-149	35	16	of	of	ADP
faba-149	35	17	the	the	DET
faba-149	35	18	company	company	NOUN
faba-149	35	19	's	's	PART
faba-149	35	20	operations	operation	NOUN
faba-149	35	21	.	.	PUNCT
faba-149	36	1	in	in	ADP
faba-149	36	2	general	general	ADJ
faba-149	36	3	,	,	PUNCT
faba-149	36	4	the	the	DET
faba-149	36	5	principles	principle	NOUN
faba-149	36	6	of	of	ADP
faba-149	36	7	implementing	implement	VERB
faba-149	36	8	gcg	gcg	NOUN
faba-149	36	9	are	be	AUX
faba-149	36	10	based	base	VERB
faba-149	36	11	on	on	ADP
faba-149	36	12	five	five	NUM
faba-149	36	13	principles	principle	NOUN
faba-149	36	14	,	,	PUNCT
faba-149	36	15	namely	namely	ADV
faba-149	36	16	openness	openness	NOUN
faba-149	36	17	,	,	PUNCT
faba-149	36	18	accountability	accountability	NOUN
faba-149	36	19	,	,	PUNCT
faba-149	36	20	responsibility	responsibility	NOUN
faba-149	36	21	,	,	PUNCT
faba-149	36	22	independence	independence	NOUN
faba-149	36	23	,	,	PUNCT
faba-149	36	24	and	and	CCONJ
faba-149	36	25	fairness	fairness	NOUN
faba-149	36	26	(	(	PUNCT
faba-149	36	27	burak	burak	PROPN
faba-149	36	28	at	at	ADP
faba-149	36	29	al	al	PROPN
faba-149	36	30	.	.	PROPN
faba-149	36	31	2016	2016	NUM
faba-149	36	32	)	)	PUNCT
faba-149	36	33	.	.	PUNCT
faba-149	37	1	the	the	DET
faba-149	37	2	gcg	gcg	NOUN
faba-149	37	3	items	item	NOUN
faba-149	37	4	that	that	PRON
faba-149	37	5	may	may	AUX
faba-149	37	6	influence	influence	VERB
faba-149	37	7	risk	risk	NOUN
faba-149	37	8	disclosure	disclosure	NOUN
faba-149	37	9	used	use	VERB
faba-149	37	10	in	in	ADP
faba-149	37	11	this	this	DET
faba-149	37	12	study	study	NOUN
faba-149	37	13	are	be	AUX
faba-149	37	14	the	the	DET
faba-149	37	15	size	size	NOUN
faba-149	37	16	of	of	ADP
faba-149	37	17	the	the	DET
faba-149	37	18	board	board	NOUN
faba-149	37	19	of	of	ADP
faba-149	37	20	commissioners	commissioner	NOUN
faba-149	37	21	and	and	CCONJ
faba-149	37	22	the	the	DET
faba-149	37	23	size	size	NOUN
faba-149	37	24	of	of	ADP
faba-149	37	25	the	the	DET
faba-149	37	26	audit	audit	NOUN
faba-149	37	27	committee	committee	NOUN
faba-149	37	28	.	.	PUNCT
faba-149	38	1	research	research	NOUN
faba-149	38	2	on	on	ADP
faba-149	38	3	risk	risk	NOUN
faba-149	38	4	disclosure	disclosure	NOUN
faba-149	38	5	has	have	AUX
faba-149	38	6	been	be	AUX
faba-149	38	7	conducted	conduct	VERB
faba-149	38	8	in	in	ADP
faba-149	38	9	various	various	ADJ
faba-149	38	10	countries	country	NOUN
faba-149	38	11	,	,	PUNCT
faba-149	38	12	in	in	ADP
faba-149	38	13	the	the	DET
faba-149	38	14	spain	spain	PROPN
faba-149	38	15	(	(	PUNCT
faba-149	38	16	madrigal	madrigal	PROPN
faba-149	38	17	et	et	PROPN
faba-149	38	18	al	al	PROPN
faba-149	38	19	.	.	PROPN
faba-149	38	20	2015	2015	NUM
faba-149	38	21	)	)	PUNCT
faba-149	38	22	,	,	PUNCT
faba-149	38	23	in	in	ADP
faba-149	38	24	indonesia	indonesia	PROPN
faba-149	38	25	(	(	PUNCT
faba-149	38	26	syabani	syabani	NOUN
faba-149	38	27	and	and	CCONJ
faba-149	38	28	siregar	siregar	ADJ
faba-149	38	29	2014	2014	NUM
faba-149	38	30	)	)	PUNCT
faba-149	38	31	,	,	PUNCT
faba-149	38	32	in	in	ADP
faba-149	38	33	bangladesh	bangladesh	PROPN
faba-149	38	34	(	(	PUNCT
faba-149	38	35	dey	dey	PROPN
faba-149	38	36	at	at	ADP
faba-149	38	37	al	al	PROPN
faba-149	38	38	.	.	PROPN
faba-149	38	39	2018	2018	NUM
faba-149	38	40	)	)	PUNCT
faba-149	38	41	.	.	PUNCT
faba-149	39	1	the	the	DET
faba-149	39	2	results	result	NOUN
faba-149	39	3	of	of	ADP
faba-149	39	4	these	these	DET
faba-149	39	5	studies	study	NOUN
faba-149	39	6	exhibit	exhibit	VERB
faba-149	39	7	several	several	ADJ
faba-149	39	8	inconsistencies	inconsistency	NOUN
faba-149	39	9	regarding	regard	VERB
faba-149	39	10	risk	risk	NOUN
faba-149	39	11	disclosure	disclosure	NOUN
faba-149	39	12	such	such	ADJ
faba-149	39	13	as	as	ADP
faba-149	39	14	the	the	DET
faba-149	39	15	findings	finding	NOUN
faba-149	39	16	of	of	ADP
faba-149	39	17	madrigal	madrigal	PROPN
faba-149	39	18	et	et	PROPN
faba-149	39	19	al	al	PROPN
faba-149	39	20	.	.	PROPN
faba-149	40	1	(	(	PUNCT
faba-149	40	2	2015	2015	NUM
faba-149	40	3	)	)	PUNCT
faba-149	40	4	which	which	PRON
faba-149	40	5	found	find	VERB
faba-149	40	6	that	that	SCONJ
faba-149	40	7	profitability	profitability	NOUN
faba-149	40	8	had	have	VERB
faba-149	40	9	no	no	DET
faba-149	40	10	impact	impact	NOUN
faba-149	40	11	on	on	ADP
faba-149	40	12	the	the	DET
faba-149	40	13	level	level	NOUN
faba-149	40	14	of	of	ADP
faba-149	40	15	risk	risk	NOUN
faba-149	40	16	information	information	NOUN
faba-149	40	17	disclosed	disclose	VERB
faba-149	40	18	while	while	SCONJ
faba-149	40	19	elfeky	elfeky	NOUN
faba-149	40	20	(	(	PUNCT
faba-149	40	21	2017	2017	NUM
faba-149	40	22	)	)	PUNCT
faba-149	40	23	found	find	VERB
faba-149	40	24	evidence	evidence	NOUN
faba-149	40	25	on	on	ADP
faba-149	40	26	the	the	DET
faba-149	40	27	positive	positive	ADJ
faba-149	40	28	significant	significant	ADJ
faba-149	40	29	correlation	correlation	NOUN
faba-149	40	30	between	between	ADP
faba-149	40	31	profitability	profitability	NOUN
faba-149	40	32	and	and	CCONJ
faba-149	40	33	voluntary	voluntary	ADJ
faba-149	40	34	disclosure	disclosure	NOUN
faba-149	40	35	.	.	PUNCT
faba-149	41	1	a	a	DET
faba-149	41	2	company	company	NOUN
faba-149	41	3	with	with	ADP
faba-149	41	4	high	high	ADJ
faba-149	41	5	liquidity	liquidity	NOUN
faba-149	41	6	is	be	AUX
faba-149	41	7	likely	likely	ADJ
faba-149	41	8	to	to	PART
faba-149	41	9	disclose	disclose	VERB
faba-149	41	10	more	more	ADJ
faba-149	41	11	information	information	NOUN
faba-149	41	12	regarding	regard	VERB
faba-149	41	13	the	the	DET
faba-149	41	14	management	management	NOUN
faba-149	41	15	of	of	ADP
faba-149	41	16	liquidity	liquidity	NOUN
faba-149	41	17	including	include	VERB
faba-149	41	18	the	the	DET
faba-149	41	19	management	management	NOUN
faba-149	41	20	of	of	ADP
faba-149	41	21	liquidity	liquidity	NOUN
faba-149	41	22	risk	risk	NOUN
faba-149	41	23	(	(	PUNCT
faba-149	41	24	elzahar	elzahar	ADJ
faba-149	41	25	and	and	CCONJ
faba-149	41	26	hussainey	hussainey	NOUN
faba-149	41	27	2012	2012	NUM
faba-149	41	28	)	)	PUNCT
faba-149	41	29	,	,	PUNCT
faba-149	41	30	meanwhile	meanwhile	ADV
faba-149	41	31	,	,	PUNCT
faba-149	41	32	the	the	DET
faba-149	41	33	results	result	NOUN
faba-149	41	34	of	of	ADP
faba-149	41	35	research	research	NOUN
faba-149	41	36	by	by	ADP
faba-149	41	37	rahmawati	rahmawati	NOUN
faba-149	41	38	and	and	CCONJ
faba-149	41	39	prasetyo	prasetyo	NOUN
faba-149	41	40	(	(	PUNCT
faba-149	41	41	2020	2020	NUM
faba-149	41	42	)	)	PUNCT
faba-149	41	43	found	find	VERB
faba-149	41	44	that	that	SCONJ
faba-149	41	45	liquidity	liquidity	NOUN
faba-149	41	46	had	have	VERB
faba-149	41	47	no	no	DET
faba-149	41	48	effect	effect	NOUN
faba-149	41	49	on	on	ADP
faba-149	41	50	risk	risk	NOUN
faba-149	41	51	disclosure	disclosure	NOUN
faba-149	41	52	.	.	PUNCT
faba-149	42	1	irine	irine	NOUN
faba-149	42	2	herdjiono	herdjiono	PROPN
faba-149	42	3	and	and	CCONJ
faba-149	42	4	mira	mira	PROPN
faba-149	42	5	yanti/	yanti/	PROPN
faba-149	42	6	finance	finance	NOUN
faba-149	42	7	,	,	PUNCT
faba-149	42	8	accounting	accounting	NOUN
faba-149	42	9	and	and	CCONJ
faba-149	42	10	business	business	NOUN
faba-149	42	11	analysis	analysis	NOUN
faba-149	42	12	,	,	PUNCT
faba-149	42	13	volume	volume	NOUN
faba-149	42	14	5	5	NUM
faba-149	42	15	,	,	PUNCT
faba-149	42	16	issue	issue	NOUN
faba-149	42	17	1	1	NUM
faba-149	42	18	,	,	PUNCT
faba-149	42	19	2023	2023	NUM
faba-149	42	20	81	81	NUM
faba-149	42	21	the	the	DET
faba-149	42	22	results	result	NOUN
faba-149	42	23	of	of	ADP
faba-149	42	24	research	research	NOUN
faba-149	42	25	by	by	ADP
faba-149	42	26	alves	alves	PROPN
faba-149	42	27	et	et	PROPN
faba-149	42	28	al	al	PROPN
faba-149	42	29	.	.	PROPN
faba-149	43	1	(	(	PUNCT
faba-149	43	2	2012	2012	NUM
faba-149	43	3	)	)	PUNCT
faba-149	43	4	found	find	VERB
faba-149	43	5	that	that	SCONJ
faba-149	43	6	the	the	DET
faba-149	43	7	size	size	NOUN
faba-149	43	8	of	of	ADP
faba-149	43	9	the	the	DET
faba-149	43	10	board	board	NOUN
faba-149	43	11	of	of	ADP
faba-149	43	12	commissioners	commissioner	NOUN
faba-149	43	13	had	have	VERB
faba-149	43	14	an	an	DET
faba-149	43	15	effect	effect	NOUN
faba-149	43	16	on	on	ADP
faba-149	43	17	voluntary	voluntary	ADJ
faba-149	43	18	disclosure	disclosure	NOUN
faba-149	43	19	.	.	PUNCT
faba-149	44	1	meanwhile	meanwhile	ADV
faba-149	44	2	,	,	PUNCT
faba-149	44	3	the	the	DET
faba-149	44	4	results	result	NOUN
faba-149	44	5	of	of	ADP
faba-149	44	6	research	research	NOUN
faba-149	44	7	by	by	ADP
faba-149	44	8	khandelwal	khandelwal	PROPN
faba-149	44	9	et	et	PROPN
faba-149	44	10	al	al	PROPN
faba-149	44	11	.	.	PROPN
faba-149	45	1	(	(	PUNCT
faba-149	45	2	2020	2020	NUM
faba-149	45	3	)	)	PUNCT
faba-149	45	4	found	find	VERB
faba-149	45	5	that	that	SCONJ
faba-149	45	6	the	the	DET
faba-149	45	7	size	size	NOUN
faba-149	45	8	of	of	ADP
faba-149	45	9	the	the	DET
faba-149	45	10	board	board	NOUN
faba-149	45	11	of	of	ADP
faba-149	45	12	commissioners	commissioner	NOUN
faba-149	45	13	has	have	VERB
faba-149	45	14	no	no	DET
faba-149	45	15	effect	effect	NOUN
faba-149	45	16	on	on	ADP
faba-149	45	17	risk	risk	NOUN
faba-149	45	18	disclosure	disclosure	NOUN
faba-149	45	19	,	,	PUNCT
faba-149	45	20	elfeky	elfeky	NOUN
faba-149	45	21	(	(	PUNCT
faba-149	45	22	2017	2017	NUM
faba-149	45	23	)	)	PUNCT
faba-149	45	24	found	find	VERB
faba-149	45	25	no	no	DET
faba-149	45	26	significant	significant	ADJ
faba-149	45	27	correlation	correlation	NOUN
faba-149	45	28	between	between	ADP
faba-149	45	29	board	board	NOUN
faba-149	45	30	size	size	NOUN
faba-149	45	31	and	and	CCONJ
faba-149	45	32	the	the	DET
faba-149	45	33	overall	overall	ADJ
faba-149	45	34	corporate	corporate	ADJ
faba-149	45	35	governance	governance	NOUN
faba-149	45	36	voluntary	voluntary	ADJ
faba-149	45	37	disclosure	disclosure	NOUN
faba-149	45	38	extent	extent	NOUN
faba-149	45	39	.	.	PUNCT
faba-149	46	1	the	the	DET
faba-149	46	2	results	result	NOUN
faba-149	46	3	of	of	ADP
faba-149	46	4	research	research	NOUN
faba-149	46	5	by	by	ADP
faba-149	46	6	samaha	samaha	NOUN
faba-149	46	7	and	and	CCONJ
faba-149	46	8	dahawy	dahawy	NOUN
faba-149	46	9	(	(	PUNCT
faba-149	46	10	2011	2011	NUM
faba-149	46	11	)	)	PUNCT
faba-149	46	12	found	find	VERB
faba-149	46	13	that	that	SCONJ
faba-149	46	14	audit	audit	NOUN
faba-149	46	15	committee	committee	NOUN
faba-149	46	16	has	have	VERB
faba-149	46	17	effect	effect	NOUN
faba-149	46	18	on	on	ADP
faba-149	46	19	voluntary	voluntary	ADJ
faba-149	46	20	disclosure	disclosure	NOUN
faba-149	46	21	,	,	PUNCT
faba-149	46	22	while	while	SCONJ
faba-149	46	23	adznan	adznan	ADJ
faba-149	46	24	and	and	CCONJ
faba-149	46	25	puat	puat	PROPN
faba-149	46	26	nelson	nelson	PROPN
faba-149	46	27	(	(	PUNCT
faba-149	46	28	2015	2015	NUM
faba-149	46	29	)	)	PUNCT
faba-149	46	30	found	find	VERB
faba-149	46	31	audit	audit	NOUN
faba-149	46	32	committee	committee	NOUN
faba-149	46	33	independence	independence	NOUN
faba-149	46	34	was	be	AUX
faba-149	46	35	positive	positive	ADJ
faba-149	46	36	and	and	CCONJ
faba-149	46	37	significantly	significantly	ADV
faba-149	46	38	associated	associate	VERB
faba-149	46	39	with	with	ADP
faba-149	46	40	financial	financial	ADJ
faba-149	46	41	instruments	instrument	NOUN
faba-149	46	42	disclosure	disclosure	NOUN
faba-149	46	43	practices	practice	NOUN
faba-149	46	44	.	.	PUNCT
faba-149	47	1	literature	literature	NOUN
faba-149	47	2	review	review	PROPN
faba-149	47	3	and	and	CCONJ
faba-149	47	4	hypothesis	hypothesis	NOUN
faba-149	47	5	development	development	NOUN
faba-149	47	6	agency	agency	PROPN
faba-149	47	7	theory	theory	NOUN
faba-149	47	8	agency	agency	NOUN
faba-149	47	9	theory	theory	NOUN
faba-149	47	10	describes	describe	VERB
faba-149	47	11	the	the	DET
faba-149	47	12	contractual	contractual	ADJ
faba-149	47	13	relationship	relationship	NOUN
faba-149	47	14	between	between	ADP
faba-149	47	15	the	the	DET
faba-149	47	16	principal	principal	NOUN
faba-149	47	17	and	and	CCONJ
faba-149	47	18	the	the	DET
faba-149	47	19	agent	agent	NOUN
faba-149	47	20	(	(	PUNCT
faba-149	47	21	panda	panda	NOUN
faba-149	47	22	and	and	CCONJ
faba-149	47	23	leepsa	leepsa	NOUN
faba-149	47	24	2017	2017	NUM
faba-149	47	25	)	)	PUNCT
faba-149	47	26	.	.	PUNCT
faba-149	48	1	the	the	DET
faba-149	48	2	contract	contract	NOUN
faba-149	48	3	explains	explain	VERB
faba-149	48	4	the	the	DET
faba-149	48	5	rights	right	NOUN
faba-149	48	6	and	and	CCONJ
faba-149	48	7	obligations	obligation	NOUN
faba-149	48	8	that	that	PRON
faba-149	48	9	must	must	AUX
faba-149	48	10	be	be	AUX
faba-149	48	11	fulfilled	fulfil	VERB
faba-149	48	12	by	by	ADP
faba-149	48	13	the	the	DET
faba-149	48	14	principal	principal	NOUN
faba-149	48	15	and	and	CCONJ
faba-149	48	16	agent	agent	NOUN
faba-149	48	17	.	.	PUNCT
faba-149	49	1	the	the	DET
faba-149	49	2	principal	principal	NOUN
faba-149	49	3	acts	act	VERB
faba-149	49	4	as	as	ADP
faba-149	49	5	an	an	DET
faba-149	49	6	employer	employer	NOUN
faba-149	49	7	by	by	ADP
faba-149	49	8	giving	give	VERB
faba-149	49	9	power	power	NOUN
faba-149	49	10	to	to	ADP
faba-149	49	11	the	the	DET
faba-149	49	12	agent	agent	NOUN
faba-149	49	13	to	to	PART
faba-149	49	14	make	make	VERB
faba-149	49	15	the	the	DET
faba-149	49	16	best	good	ADJ
faba-149	49	17	decisions	decision	NOUN
faba-149	49	18	for	for	ADP
faba-149	49	19	the	the	DET
faba-149	49	20	agent	agent	NOUN
faba-149	49	21	and	and	CCONJ
faba-149	49	22	company	company	NOUN
faba-149	49	23	management	management	NOUN
faba-149	49	24	(	(	PUNCT
faba-149	49	25	jensen	jensen	PROPN
faba-149	49	26	1993	1993	NUM
faba-149	49	27	)	)	PUNCT
faba-149	49	28	.	.	PUNCT
faba-149	50	1	the	the	DET
faba-149	50	2	relationship	relationship	NOUN
faba-149	50	3	between	between	ADP
faba-149	50	4	the	the	DET
faba-149	50	5	principal	principal	NOUN
faba-149	50	6	and	and	CCONJ
faba-149	50	7	the	the	DET
faba-149	50	8	agent	agent	NOUN
faba-149	50	9	can	can	AUX
faba-149	50	10	result	result	VERB
faba-149	50	11	in	in	ADP
faba-149	50	12	a	a	DET
faba-149	50	13	conflict	conflict	NOUN
faba-149	50	14	called	call	VERB
faba-149	50	15	agency	agency	NOUN
faba-149	50	16	conflict	conflict	NOUN
faba-149	50	17	.	.	PUNCT
faba-149	51	1	agency	agency	NOUN
faba-149	51	2	conflict	conflict	NOUN
faba-149	51	3	can	can	AUX
faba-149	51	4	occur	occur	VERB
faba-149	51	5	when	when	SCONJ
faba-149	51	6	there	there	PRON
faba-149	51	7	are	be	VERB
faba-149	51	8	different	different	ADJ
faba-149	51	9	interests	interest	NOUN
faba-149	51	10	and	and	CCONJ
faba-149	51	11	information	information	NOUN
faba-149	51	12	asymmetry	asymmetry	NOUN
faba-149	51	13	between	between	ADP
faba-149	51	14	the	the	DET
faba-149	51	15	principal	principal	NOUN
faba-149	51	16	and	and	CCONJ
faba-149	51	17	the	the	DET
faba-149	51	18	agent	agent	NOUN
faba-149	51	19	(	(	PUNCT
faba-149	51	20	akerlof	akerlof	NOUN
faba-149	51	21	1970	1970	NUM
faba-149	51	22	;	;	PUNCT
faba-149	51	23	nwajei	nwajei	NOUN
faba-149	51	24	at	at	ADP
faba-149	51	25	al	al	PROPN
faba-149	51	26	.	.	PROPN
faba-149	51	27	2022	2022	NUM
faba-149	51	28	)	)	PUNCT
faba-149	51	29	.	.	PUNCT
faba-149	52	1	conflicts	conflict	NOUN
faba-149	52	2	of	of	ADP
faba-149	52	3	interest	interest	NOUN
faba-149	52	4	can	can	AUX
faba-149	52	5	occur	occur	VERB
faba-149	52	6	when	when	SCONJ
faba-149	52	7	management	management	NOUN
faba-149	52	8	,	,	PUNCT
faba-149	52	9	which	which	PRON
faba-149	52	10	has	have	AUX
faba-149	52	11	been	be	AUX
faba-149	52	12	given	give	VERB
faba-149	52	13	the	the	DET
faba-149	52	14	authority	authority	NOUN
faba-149	52	15	to	to	PART
faba-149	52	16	carry	carry	VERB
faba-149	52	17	out	out	ADP
faba-149	52	18	company	company	NOUN
faba-149	52	19	management	management	NOUN
faba-149	52	20	tasks	task	NOUN
faba-149	52	21	,	,	PUNCT
faba-149	52	22	does	do	AUX
faba-149	52	23	not	not	PART
faba-149	52	24	work	work	VERB
faba-149	52	25	in	in	ADP
faba-149	52	26	accordance	accordance	NOUN
faba-149	52	27	with	with	ADP
faba-149	52	28	the	the	DET
faba-149	52	29	interests	interest	NOUN
faba-149	52	30	of	of	ADP
faba-149	52	31	the	the	DET
faba-149	52	32	principal	principal	NOUN
faba-149	52	33	.	.	PUNCT
faba-149	53	1	the	the	DET
faba-149	53	2	principal	principal	NOUN
faba-149	53	3	has	have	VERB
faba-149	53	4	an	an	DET
faba-149	53	5	interest	interest	NOUN
faba-149	53	6	in	in	ADP
faba-149	53	7	maximizing	maximize	VERB
faba-149	53	8	profits	profit	NOUN
faba-149	53	9	and	and	CCONJ
faba-149	53	10	the	the	DET
faba-149	53	11	agent	agent	NOUN
faba-149	53	12	has	have	VERB
faba-149	53	13	an	an	DET
faba-149	53	14	interest	interest	NOUN
faba-149	53	15	in	in	ADP
faba-149	53	16	maximizing	maximize	VERB
faba-149	53	17	the	the	DET
faba-149	53	18	fulfillment	fulfillment	NOUN
faba-149	53	19	of	of	ADP
faba-149	53	20	his	his	PRON
faba-149	53	21	economic	economic	ADJ
faba-149	53	22	and	and	CCONJ
faba-149	53	23	psychological	psychological	ADJ
faba-149	53	24	needs	need	NOUN
faba-149	53	25	(	(	PUNCT
faba-149	53	26	mahrani	mahrani	ADJ
faba-149	53	27	and	and	CCONJ
faba-149	53	28	soewarno	soewarno	NOUN
faba-149	53	29	2018	2018	NUM
faba-149	53	30	)	)	PUNCT
faba-149	53	31	.	.	PUNCT
faba-149	54	1	another	another	DET
faba-149	54	2	agency	agency	NOUN
faba-149	54	3	conflict	conflict	NOUN
faba-149	54	4	is	be	AUX
faba-149	54	5	that	that	SCONJ
faba-149	54	6	management	management	NOUN
faba-149	54	7	knows	know	VERB
faba-149	54	8	more	more	ADJ
faba-149	54	9	about	about	ADP
faba-149	54	10	the	the	DET
faba-149	54	11	company	company	NOUN
faba-149	54	12	than	than	SCONJ
faba-149	54	13	the	the	DET
faba-149	54	14	shareholders	shareholder	NOUN
faba-149	54	15	do	do	VERB
faba-149	54	16	(	(	PUNCT
faba-149	54	17	bergh	bergh	PROPN
faba-149	54	18	et	et	PROPN
faba-149	54	19	al	al	PROPN
faba-149	54	20	.	.	PROPN
faba-149	54	21	2019	2019	NUM
faba-149	54	22	)	)	PUNCT
faba-149	54	23	.	.	PUNCT
faba-149	55	1	this	this	DET
faba-149	55	2	results	result	VERB
faba-149	55	3	in	in	ADP
faba-149	55	4	the	the	DET
faba-149	55	5	emergence	emergence	NOUN
faba-149	55	6	of	of	ADP
faba-149	55	7	information	information	NOUN
faba-149	55	8	asymmetry	asymmetry	NOUN
faba-149	55	9	due	due	ADP
faba-149	55	10	to	to	ADP
faba-149	55	11	differences	difference	NOUN
faba-149	55	12	between	between	ADP
faba-149	55	13	the	the	DET
faba-149	55	14	information	information	NOUN
faba-149	55	15	obtained	obtain	VERB
faba-149	55	16	by	by	ADP
faba-149	55	17	management	management	NOUN
faba-149	55	18	(	(	PUNCT
faba-149	55	19	information	information	NOUN
faba-149	55	20	providers	provider	NOUN
faba-149	55	21	)	)	PUNCT
faba-149	55	22	and	and	CCONJ
faba-149	55	23	that	that	SCONJ
faba-149	55	24	obtained	obtain	VERB
faba-149	55	25	by	by	ADP
faba-149	55	26	shareholders	shareholder	NOUN
faba-149	55	27	(	(	PUNCT
faba-149	55	28	information	information	NOUN
faba-149	55	29	users	user	NOUN
faba-149	55	30	)	)	PUNCT
faba-149	55	31	.	.	PUNCT
faba-149	56	1	the	the	DET
faba-149	56	2	concept	concept	NOUN
faba-149	56	3	of	of	ADP
faba-149	56	4	agency	agency	NOUN
faba-149	56	5	theory	theory	NOUN
faba-149	56	6	can	can	AUX
faba-149	56	7	be	be	AUX
faba-149	56	8	used	use	VERB
faba-149	56	9	as	as	ADP
faba-149	56	10	a	a	DET
faba-149	56	11	basis	basis	NOUN
faba-149	56	12	for	for	ADP
faba-149	56	13	understanding	understand	VERB
faba-149	56	14	risk	risk	NOUN
faba-149	56	15	disclosure	disclosure	NOUN
faba-149	56	16	practices	practice	NOUN
faba-149	56	17	in	in	ADP
faba-149	56	18	terms	term	NOUN
faba-149	56	19	of	of	ADP
faba-149	56	20	how	how	SCONJ
faba-149	56	21	management	management	NOUN
faba-149	56	22	provides	provide	VERB
faba-149	56	23	information	information	NOUN
faba-149	56	24	to	to	ADP
faba-149	56	25	users	user	NOUN
faba-149	56	26	by	by	ADP
faba-149	56	27	making	make	VERB
faba-149	56	28	reliable	reliable	ADJ
faba-149	56	29	information	information	NOUN
faba-149	56	30	available	available	ADJ
faba-149	56	31	.	.	PUNCT
faba-149	57	1	the	the	DET
faba-149	57	2	main	main	ADJ
faba-149	57	3	purpose	purpose	NOUN
faba-149	57	4	of	of	ADP
faba-149	57	5	risk	risk	NOUN
faba-149	57	6	disclosure	disclosure	NOUN
faba-149	57	7	is	be	AUX
faba-149	57	8	to	to	PART
faba-149	57	9	avoid	avoid	VERB
faba-149	57	10	information	information	NOUN
faba-149	57	11	asymmetry	asymmetry	NOUN
faba-149	57	12	between	between	ADP
faba-149	57	13	the	the	DET
faba-149	57	14	principal	principal	NOUN
faba-149	57	15	and	and	CCONJ
faba-149	57	16	the	the	DET
faba-149	57	17	agent	agent	NOUN
faba-149	57	18	(	(	PUNCT
faba-149	57	19	khaledi	khaledi	PROPN
faba-149	57	20	2014	2014	NUM
faba-149	57	21	)	)	PUNCT
faba-149	57	22	.	.	PUNCT
faba-149	58	1	management	management	NOUN
faba-149	58	2	,	,	PUNCT
faba-149	58	3	as	as	SCONJ
faba-149	58	4	the	the	DET
faba-149	58	5	party	party	NOUN
faba-149	58	6	that	that	PRON
faba-149	58	7	knows	know	VERB
faba-149	58	8	more	more	ADJ
faba-149	58	9	about	about	ADP
faba-149	58	10	the	the	DET
faba-149	58	11	state	state	NOUN
faba-149	58	12	of	of	ADP
faba-149	58	13	the	the	DET
faba-149	58	14	company	company	NOUN
faba-149	58	15	,	,	PUNCT
faba-149	58	16	should	should	AUX
faba-149	58	17	practice	practice	VERB
faba-149	58	18	risk	risk	NOUN
faba-149	58	19	disclosure	disclosure	NOUN
faba-149	58	20	by	by	ADP
faba-149	58	21	providing	provide	VERB
faba-149	58	22	relevant	relevant	ADJ
faba-149	58	23	information	information	NOUN
faba-149	58	24	indicating	indicate	VERB
faba-149	58	25	that	that	SCONJ
faba-149	58	26	the	the	DET
faba-149	58	27	agent	agent	NOUN
faba-149	58	28	's	's	PART
faba-149	58	29	actions	action	NOUN
faba-149	58	30	are	be	AUX
faba-149	58	31	in	in	ADP
faba-149	58	32	the	the	DET
faba-149	58	33	interests	interest	NOUN
faba-149	58	34	of	of	ADP
faba-149	58	35	the	the	DET
faba-149	58	36	principal	principal	NOUN
faba-149	58	37	.	.	PUNCT
faba-149	59	1	the	the	DET
faba-149	59	2	information	information	NOUN
faba-149	59	3	provided	provide	VERB
faba-149	59	4	by	by	ADP
faba-149	59	5	the	the	DET
faba-149	59	6	company	company	NOUN
faba-149	59	7	's	's	PART
faba-149	59	8	management	management	NOUN
faba-149	59	9	will	will	AUX
faba-149	59	10	be	be	AUX
faba-149	59	11	used	use	VERB
faba-149	59	12	as	as	ADP
faba-149	59	13	the	the	DET
faba-149	59	14	main	main	ADJ
faba-149	59	15	consideration	consideration	NOUN
faba-149	59	16	in	in	ADP
faba-149	59	17	making	make	VERB
faba-149	59	18	investment	investment	NOUN
faba-149	59	19	decisions	decision	NOUN
faba-149	59	20	.	.	PUNCT
faba-149	60	1	signal	signal	PROPN
faba-149	60	2	theory	theory	NOUN
faba-149	60	3	according	accord	VERB
faba-149	60	4	to	to	ADP
faba-149	60	5	amaya	amaya	PROPN
faba-149	60	6	et	et	PROPN
faba-149	60	7	al	al	PROPN
faba-149	60	8	.	.	PROPN
faba-149	61	1	(	(	PUNCT
faba-149	61	2	2021	2021	NUM
faba-149	61	3	)	)	PUNCT
faba-149	61	4	,	,	PUNCT
faba-149	61	5	signal	signal	NOUN
faba-149	61	6	theory	theory	NOUN
faba-149	61	7	explains	explain	VERB
faba-149	61	8	how	how	SCONJ
faba-149	61	9	a	a	DET
faba-149	61	10	company	company	NOUN
faba-149	61	11	can	can	AUX
faba-149	61	12	influence	influence	VERB
faba-149	61	13	stakeholders	stakeholder	NOUN
faba-149	61	14	’	'	PUNCT
faba-149	61	15	perceptions	perception	NOUN
faba-149	61	16	,	,	PUNCT
faba-149	61	17	create	create	VERB
faba-149	61	18	a	a	DET
faba-149	61	19	competitive	competitive	ADJ
faba-149	61	20	advantage	advantage	NOUN
faba-149	61	21	and	and	CCONJ
faba-149	61	22	positively	positively	ADV
faba-149	61	23	impact	impact	VERB
faba-149	61	24	their	their	PRON
faba-149	61	25	corporate	corporate	ADJ
faba-149	61	26	image	image	NOUN
faba-149	61	27	.	.	PUNCT
faba-149	62	1	signal	signal	PROPN
faba-149	62	2	theory	theory	NOUN
faba-149	62	3	is	be	AUX
faba-149	62	4	used	use	VERB
faba-149	62	5	by	by	ADP
faba-149	62	6	companies	company	NOUN
faba-149	62	7	to	to	PART
faba-149	62	8	explain	explain	VERB
faba-149	62	9	how	how	SCONJ
faba-149	62	10	financial	financial	ADJ
faba-149	62	11	reports	report	NOUN
faba-149	62	12	are	be	AUX
faba-149	62	13	used	use	VERB
faba-149	62	14	to	to	PART
faba-149	62	15	send	send	VERB
faba-149	62	16	positive	positive	ADJ
faba-149	62	17	and	and	CCONJ
faba-149	62	18	negative	negative	ADJ
faba-149	62	19	signals	signal	NOUN
faba-149	62	20	to	to	ADP
faba-149	62	21	interested	interested	ADJ
faba-149	62	22	parties	party	NOUN
faba-149	62	23	.	.	PUNCT
faba-149	63	1	in	in	ADP
faba-149	63	2	the	the	DET
faba-149	63	3	practice	practice	NOUN
faba-149	63	4	of	of	ADP
faba-149	63	5	risk	risk	NOUN
faba-149	63	6	disclosure	disclosure	NOUN
faba-149	63	7	,	,	PUNCT
faba-149	63	8	signal	signal	NOUN
faba-149	63	9	theory	theory	NOUN
faba-149	63	10	can	can	AUX
faba-149	63	11	explain	explain	VERB
faba-149	63	12	how	how	SCONJ
faba-149	63	13	management	management	NOUN
faba-149	63	14	discloses	disclose	VERB
faba-149	63	15	information	information	NOUN
faba-149	63	16	to	to	ADP
faba-149	63	17	stakeholders	stakeholder	NOUN
faba-149	63	18	regarding	regard	VERB
faba-149	63	19	the	the	DET
faba-149	63	20	risks	risk	NOUN
faba-149	63	21	faced	face	VERB
faba-149	63	22	by	by	ADP
faba-149	63	23	the	the	DET
faba-149	63	24	company	company	NOUN
faba-149	63	25	in	in	ADP
faba-149	63	26	order	order	NOUN
faba-149	63	27	to	to	PART
faba-149	63	28	signal	signal	VERB
faba-149	63	29	its	its	PRON
faba-149	63	30	underlying	underlie	VERB
faba-149	63	31	risk	risk	NOUN
faba-149	63	32	management	management	NOUN
faba-149	63	33	quality	quality	NOUN
faba-149	63	34	to	to	ADP
faba-149	63	35	other	other	ADJ
faba-149	63	36	parties	party	NOUN
faba-149	63	37	and	and	CCONJ
faba-149	63	38	to	to	PART
faba-149	63	39	signal	signal	VERB
faba-149	63	40	that	that	SCONJ
faba-149	63	41	the	the	DET
faba-149	63	42	firms	firm	NOUN
faba-149	63	43	are	be	AUX
faba-149	63	44	able	able	ADJ
faba-149	63	45	to	to	PART
faba-149	63	46	protect	protect	VERB
faba-149	63	47	and	and	CCONJ
faba-149	63	48	create	create	VERB
faba-149	63	49	value	value	NOUN
faba-149	63	50	for	for	ADP
faba-149	63	51	the	the	DET
faba-149	63	52	investors	investor	NOUN
faba-149	63	53	(	(	PUNCT
faba-149	63	54	abdullah	abdullah	PROPN
faba-149	63	55	et	et	PROPN
faba-149	63	56	al	al	PROPN
faba-149	63	57	.	.	PROPN
faba-149	63	58	2015	2015	NUM
faba-149	63	59	)	)	PUNCT
faba-149	63	60	.	.	PUNCT
faba-149	64	1	risk	risk	NOUN
faba-149	64	2	disclosure	disclosure	NOUN
faba-149	64	3	can	can	AUX
faba-149	64	4	be	be	AUX
faba-149	64	5	interpreted	interpret	VERB
faba-149	64	6	as	as	ADP
faba-149	64	7	an	an	DET
faba-149	64	8	action	action	NOUN
faba-149	64	9	that	that	PRON
faba-149	64	10	does	do	AUX
faba-149	64	11	not	not	PART
faba-149	64	12	cover	cover	VERB
faba-149	64	13	or	or	CCONJ
faba-149	64	14	hide	hide	VERB
faba-149	64	15	something	something	PRON
faba-149	64	16	.	.	PUNCT
faba-149	65	1	if	if	SCONJ
faba-149	65	2	the	the	DET
faba-149	65	3	disclosure	disclosure	NOUN
faba-149	65	4	is	be	AUX
faba-149	65	5	related	relate	VERB
faba-149	65	6	to	to	ADP
faba-149	65	7	financial	financial	ADJ
faba-149	65	8	statements	statement	NOUN
faba-149	65	9	,	,	PUNCT
faba-149	65	10	the	the	DET
faba-149	65	11	report	report	NOUN
faba-149	65	12	presented	present	VERB
faba-149	65	13	must	must	AUX
faba-149	65	14	contain	contain	VERB
faba-149	65	15	sufficient	sufficient	ADJ
faba-149	65	16	information	information	NOUN
faba-149	65	17	and	and	CCONJ
faba-149	65	18	explanation	explanation	NOUN
faba-149	65	19	and	and	CCONJ
faba-149	65	20	be	be	AUX
faba-149	65	21	able	able	ADJ
faba-149	65	22	to	to	PART
faba-149	65	23	explain	explain	VERB
faba-149	65	24	every	every	DET
faba-149	65	25	event	event	NOUN
faba-149	65	26	that	that	PRON
faba-149	65	27	affects	affect	VERB
faba-149	65	28	operating	operating	NOUN
faba-149	65	29	results	result	NOUN
faba-149	65	30	.	.	PUNCT
faba-149	66	1	disclosure	disclosure	NOUN
faba-149	66	2	of	of	ADP
faba-149	66	3	risk	risk	NOUN
faba-149	66	4	is	be	AUX
faba-149	66	5	an	an	DET
faba-149	66	6	effort	effort	NOUN
faba-149	66	7	made	make	VERB
faba-149	66	8	to	to	PART
faba-149	66	9	show	show	VERB
faba-149	66	10	firms	firm	NOUN
faba-149	66	11	’	'	PUNCT
faba-149	66	12	major	major	ADJ
faba-149	66	13	risks	risk	NOUN
faba-149	66	14	and	and	CCONJ
faba-149	66	15	their	their	PRON
faba-149	66	16	expected	expect	VERB
faba-149	66	17	economic	economic	ADJ
faba-149	66	18	impact	impact	NOUN
faba-149	66	19	on	on	ADP
faba-149	66	20	their	their	PRON
faba-149	66	21	current	current	ADJ
faba-149	66	22	and	and	CCONJ
faba-149	66	23	future	future	ADJ
faba-149	66	24	performance	performance	NOUN
faba-149	66	25	(	(	PUNCT
faba-149	66	26	dey	dey	PROPN
faba-149	66	27	at	at	ADP
faba-149	66	28	al	al	PROPN
faba-149	66	29	.	.	PROPN
faba-149	66	30	2018	2018	NUM
faba-149	66	31	)	)	PUNCT
faba-149	66	32	.	.	PUNCT
faba-149	67	1	there	there	PRON
faba-149	67	2	are	be	VERB
faba-149	67	3	three	three	NUM
faba-149	67	4	general	general	ADJ
faba-149	67	5	concepts	concept	NOUN
faba-149	67	6	of	of	ADP
faba-149	67	7	disclosure	disclosure	NOUN
faba-149	67	8	in	in	ADP
faba-149	67	9	financial	financial	ADJ
faba-149	67	10	statements	statement	NOUN
faba-149	67	11	according	accord	VERB
faba-149	67	12	to	to	ADP
faba-149	67	13	susanto	susanto	NOUN
faba-149	67	14	and	and	CCONJ
faba-149	67	15	meiryani	meiryani	PROPN
faba-149	67	16	(	(	PUNCT
faba-149	67	17	2019	2019	NUM
faba-149	67	18	)	)	PUNCT
faba-149	67	19	,	,	PUNCT
faba-149	67	20	namely	namely	ADV
faba-149	67	21	:	:	PUNCT
faba-149	67	22	adequate	adequate	ADJ
faba-149	67	23	disclosure	disclosure	NOUN
faba-149	67	24	,	,	PUNCT
faba-149	67	25	fair	fair	ADJ
faba-149	67	26	disclosure	disclosure	NOUN
faba-149	67	27	,	,	PUNCT
faba-149	67	28	and	and	CCONJ
faba-149	67	29	complete	complete	ADJ
faba-149	67	30	disclosure	disclosure	NOUN
faba-149	67	31	.	.	PUNCT
faba-149	68	1	adequate	adequate	ADJ
faba-149	68	2	disclosure	disclosure	NOUN
faba-149	68	3	means	mean	VERB
faba-149	68	4	that	that	SCONJ
faba-149	68	5	the	the	DET
faba-149	68	6	information	information	NOUN
faba-149	68	7	provided	provide	VERB
faba-149	68	8	by	by	ADP
faba-149	68	9	the	the	DET
faba-149	68	10	company	company	NOUN
faba-149	68	11	includes	include	VERB
faba-149	68	12	minimal	minimal	ADJ
faba-149	68	13	disclosure	disclosure	NOUN
faba-149	68	14	so	so	SCONJ
faba-149	68	15	as	as	SCONJ
faba-149	68	16	not	not	PART
faba-149	68	17	to	to	PART
faba-149	68	18	mislead	mislead	VERB
faba-149	68	19	users	user	NOUN
faba-149	68	20	of	of	ADP
faba-149	68	21	financial	financial	ADJ
faba-149	68	22	statements	statement	NOUN
faba-149	68	23	.	.	PUNCT
faba-149	69	1	fair	fair	ADJ
faba-149	69	2	disclosure	disclosure	NOUN
faba-149	69	3	means	mean	VERB
faba-149	69	4	that	that	SCONJ
faba-149	69	5	the	the	DET
faba-149	69	6	information	information	NOUN
faba-149	69	7	provided	provide	VERB
faba-149	69	8	by	by	ADP
faba-149	69	9	the	the	DET
faba-149	69	10	company	company	NOUN
faba-149	69	11	demonstrates	demonstrate	VERB
faba-149	69	12	its	its	PRON
faba-149	69	13	goal	goal	NOUN
faba-149	69	14	of	of	ADP
faba-149	69	15	treating	treat	VERB
faba-149	69	16	all	all	DET
faba-149	69	17	users	user	NOUN
faba-149	69	18	equally	equally	ADV
faba-149	69	19	.	.	PUNCT
faba-149	70	1	full	full	ADJ
faba-149	70	2	disclosure	disclosure	NOUN
faba-149	70	3	means	mean	VERB
faba-149	70	4	that	that	SCONJ
faba-149	70	5	the	the	DET
faba-149	70	6	disclosures	disclosure	NOUN
faba-149	70	7	made	make	VERB
faba-149	70	8	provide	provide	VERB
faba-149	70	9	all	all	DET
faba-149	70	10	relevant	relevant	ADJ
faba-149	70	11	information	information	NOUN
faba-149	70	12	.	.	PUNCT
faba-149	71	1	risk	risk	NOUN
faba-149	71	2	disclosure	disclosure	NOUN
faba-149	71	3	is	be	AUX
faba-149	71	4	useful	useful	ADJ
faba-149	71	5	for	for	ADP
faba-149	71	6	companies	company	NOUN
faba-149	71	7	and	and	CCONJ
faba-149	71	8	stakeholders	stakeholder	NOUN
faba-149	71	9	in	in	ADP
faba-149	71	10	order	order	NOUN
faba-149	71	11	that	that	SCONJ
faba-149	71	12	they	they	PRON
faba-149	71	13	can	can	AUX
faba-149	71	14	make	make	VERB
faba-149	71	15	predictions	prediction	NOUN
faba-149	71	16	about	about	ADP
faba-149	71	17	the	the	DET
faba-149	71	18	future	future	ADJ
faba-149	71	19	state	state	NOUN
faba-149	71	20	of	of	ADP
faba-149	71	21	the	the	DET
faba-149	71	22	company	company	NOUN
faba-149	71	23	,	,	PUNCT
faba-149	71	24	as	as	ADV
faba-149	71	25	well	well	ADV
faba-149	71	26	as	as	ADP
faba-149	71	27	provide	provide	VERB
faba-149	71	28	complete	complete	ADJ
faba-149	71	29	information	information	NOUN
faba-149	71	30	about	about	ADP
faba-149	71	31	the	the	DET
faba-149	71	32	reality	reality	NOUN
faba-149	71	33	of	of	ADP
faba-149	71	34	running	run	VERB
faba-149	71	35	operations	operation	NOUN
faba-149	71	36	in	in	ADP
faba-149	71	37	the	the	DET
faba-149	71	38	face	face	NOUN
faba-149	71	39	of	of	ADP
faba-149	71	40	all	all	DET
faba-149	71	41	threats	threat	NOUN
faba-149	71	42	and	and	CCONJ
faba-149	71	43	obstacles	obstacle	NOUN
faba-149	71	44	.	.	PUNCT
faba-149	72	1	furthermore	furthermore	ADV
faba-149	72	2	,	,	PUNCT
faba-149	72	3	risk	risk	NOUN
faba-149	72	4	disclosure	disclosure	NOUN
faba-149	72	5	is	be	AUX
faba-149	72	6	useful	useful	ADJ
faba-149	72	7	for	for	ADP
faba-149	72	8	the	the	DET
faba-149	72	9	users	user	NOUN
faba-149	72	10	of	of	ADP
faba-149	72	11	reports	report	NOUN
faba-149	72	12	when	when	SCONJ
faba-149	72	13	making	make	VERB
faba-149	72	14	investment	investment	NOUN
faba-149	72	15	-	-	PUNCT
faba-149	72	16	related	relate	VERB
faba-149	72	17	decisions	decision	NOUN
faba-149	72	18	.	.	PUNCT
faba-149	73	1	disclosure	disclosure	NOUN
faba-149	73	2	of	of	ADP
faba-149	73	3	risk	risk	NOUN
faba-149	73	4	can	can	AUX
faba-149	73	5	reduce	reduce	VERB
faba-149	73	6	information	information	NOUN
faba-149	73	7	asymmetry	asymmetry	NOUN
faba-149	73	8	between	between	ADP
faba-149	73	9	management	management	NOUN
faba-149	73	10	and	and	CCONJ
faba-149	73	11	investors	investor	NOUN
faba-149	73	12	and	and	CCONJ
faba-149	73	13	reduce	reduce	VERB
faba-149	73	14	the	the	DET
faba-149	73	15	company	company	NOUN
faba-149	73	16	's	's	PART
faba-149	73	17	cost	cost	NOUN
faba-149	73	18	of	of	ADP
faba-149	73	19	equity	equity	NOUN
faba-149	73	20	(	(	PUNCT
faba-149	73	21	setiany	setiany	NOUN
faba-149	73	22	and	and	CCONJ
faba-149	73	23	suhardjanto	suhardjanto	ADP
faba-149	73	24	2021	2021	NUM
faba-149	73	25	)	)	PUNCT
faba-149	73	26	.	.	PUNCT
faba-149	74	1	irine	irine	PROPN
faba-149	74	2	herdjiono	herdjiono	PROPN
faba-149	74	3	and	and	CCONJ
faba-149	74	4	mira	mira	PROPN
faba-149	74	5	yanti/	yanti/	PROPN
faba-149	74	6	finance	finance	NOUN
faba-149	74	7	,	,	PUNCT
faba-149	74	8	accounting	accounting	NOUN
faba-149	74	9	and	and	CCONJ
faba-149	74	10	business	business	NOUN
faba-149	74	11	analysis	analysis	NOUN
faba-149	74	12	,	,	PUNCT
faba-149	74	13	volume	volume	NOUN
faba-149	74	14	5	5	NUM
faba-149	74	15	,	,	PUNCT
faba-149	74	16	issue	issue	NOUN
faba-149	74	17	1	1	NUM
faba-149	74	18	,	,	PUNCT
faba-149	74	19	2023	2023	NUM
faba-149	74	20	82	82	NUM
faba-149	74	21	according	accord	VERB
faba-149	74	22	to	to	ADP
faba-149	74	23	ifrs	ifrs	PROPN
faba-149	74	24	7	7	NUM
faba-149	74	25	,	,	PUNCT
faba-149	74	26	financial	financial	ADJ
faba-149	74	27	instruments	instrument	NOUN
faba-149	74	28	,	,	PUNCT
faba-149	74	29	disclosure	disclosure	NOUN
faba-149	74	30	:	:	PUNCT
faba-149	74	31	financial	financial	ADJ
faba-149	74	32	risk	risk	NOUN
faba-149	74	33	is	be	AUX
faba-149	74	34	grouped	group	VERB
faba-149	74	35	into	into	ADP
faba-149	74	36	three	three	NUM
faba-149	74	37	,	,	PUNCT
faba-149	74	38	namely	namely	ADV
faba-149	74	39	(	(	PUNCT
faba-149	74	40	1	1	X
faba-149	74	41	)	)	PUNCT
faba-149	74	42	credit	credit	NOUN
faba-149	74	43	risk	risk	NOUN
faba-149	74	44	is	be	AUX
faba-149	74	45	caused	cause	VERB
faba-149	74	46	the	the	DET
faba-149	74	47	failure	failure	NOUN
faba-149	74	48	of	of	ADP
faba-149	74	49	one	one	NUM
faba-149	74	50	party	party	NOUN
faba-149	74	51	to	to	PART
faba-149	74	52	pay	pay	VERB
faba-149	74	53	its	its	PRON
faba-149	74	54	obligations	obligation	NOUN
faba-149	74	55	which	which	PRON
faba-149	74	56	results	result	VERB
faba-149	74	57	in	in	ADP
faba-149	74	58	the	the	DET
faba-149	74	59	other	other	ADJ
faba-149	74	60	party	party	NOUN
faba-149	74	61	experiencing	experience	VERB
faba-149	74	62	financial	financial	ADJ
faba-149	74	63	instrument	instrument	NOUN
faba-149	74	64	losses	loss	NOUN
faba-149	74	65	,	,	PUNCT
faba-149	74	66	(	(	PUNCT
faba-149	74	67	2	2	X
faba-149	74	68	)	)	PUNCT
faba-149	74	69	liquidity	liquidity	NOUN
faba-149	74	70	risk	risk	NOUN
faba-149	74	71	is	be	AUX
faba-149	74	72	caused	cause	VERB
faba-149	74	73	by	by	ADP
faba-149	74	74	the	the	DET
faba-149	74	75	company	company	NOUN
faba-149	74	76	being	be	AUX
faba-149	74	77	unable	unable	ADJ
faba-149	74	78	to	to	PART
faba-149	74	79	pay	pay	VERB
faba-149	74	80	off	off	ADP
faba-149	74	81	its	its	PRON
faba-149	74	82	obligations	obligation	NOUN
faba-149	74	83	,	,	PUNCT
faba-149	74	84	and	and	CCONJ
faba-149	74	85	(	(	PUNCT
faba-149	74	86	3	3	X
faba-149	74	87	)	)	PUNCT
faba-149	74	88	market	market	NOUN
faba-149	74	89	risk	risk	NOUN
faba-149	74	90	is	be	AUX
faba-149	74	91	caused	cause	VERB
faba-149	74	92	by	by	ADP
faba-149	74	93	fluctuations	fluctuation	NOUN
faba-149	74	94	in	in	ADP
faba-149	74	95	the	the	DET
faba-149	74	96	fair	fair	ADJ
faba-149	74	97	value	value	NOUN
faba-149	74	98	of	of	ADP
faba-149	74	99	a	a	DET
faba-149	74	100	financial	financial	ADJ
faba-149	74	101	instrument	instrument	NOUN
faba-149	74	102	.	.	PUNCT
faba-149	75	1	profitability	profitability	NOUN
faba-149	75	2	profitability	profitability	NOUN
faba-149	75	3	is	be	AUX
faba-149	75	4	one	one	NUM
faba-149	75	5	of	of	ADP
faba-149	75	6	the	the	DET
faba-149	75	7	focuses	focus	NOUN
faba-149	75	8	of	of	ADP
faba-149	75	9	attention	attention	NOUN
faba-149	75	10	of	of	ADP
faba-149	75	11	potential	potential	ADJ
faba-149	75	12	investors	investor	NOUN
faba-149	75	13	and	and	CCONJ
faba-149	75	14	shareholders	shareholder	NOUN
faba-149	75	15	because	because	SCONJ
faba-149	75	16	it	it	PRON
faba-149	75	17	relates	relate	VERB
faba-149	75	18	to	to	ADP
faba-149	75	19	the	the	DET
faba-149	75	20	share	share	NOUN
faba-149	75	21	price	price	NOUN
faba-149	75	22	and	and	CCONJ
faba-149	75	23	dividends	dividend	NOUN
faba-149	75	24	that	that	PRON
faba-149	75	25	they	they	PRON
faba-149	75	26	will	will	AUX
faba-149	75	27	receive	receive	VERB
faba-149	75	28	.	.	PUNCT
faba-149	76	1	the	the	PRON
faba-149	76	2	greater	great	ADJ
faba-149	76	3	the	the	DET
faba-149	76	4	profitability	profitability	NOUN
faba-149	76	5	achieved	achieve	VERB
faba-149	76	6	,	,	PUNCT
faba-149	76	7	the	the	PRON
faba-149	76	8	wider	wide	ADJ
faba-149	76	9	the	the	DET
faba-149	76	10	company	company	NOUN
faba-149	76	11	will	will	AUX
faba-149	76	12	carry	carry	VERB
faba-149	76	13	out	out	ADP
faba-149	76	14	risk	risk	NOUN
faba-149	76	15	disclosure	disclosure	NOUN
faba-149	76	16	because	because	SCONJ
faba-149	76	17	it	it	PRON
faba-149	76	18	wants	want	VERB
faba-149	76	19	to	to	PART
faba-149	76	20	prove	prove	VERB
faba-149	76	21	to	to	ADP
faba-149	76	22	stakeholders	stakeholder	NOUN
faba-149	76	23	that	that	SCONJ
faba-149	76	24	the	the	DET
faba-149	76	25	company	company	NOUN
faba-149	76	26	is	be	AUX
faba-149	76	27	capable	capable	ADJ
faba-149	76	28	of	of	ADP
faba-149	76	29	managing	manage	VERB
faba-149	76	30	the	the	DET
faba-149	76	31	use	use	NOUN
faba-149	76	32	of	of	ADP
faba-149	76	33	its	its	PRON
faba-149	76	34	capital	capital	NOUN
faba-149	76	35	.	.	PUNCT
faba-149	77	1	profitability	profitability	NOUN
faba-149	77	2	can	can	AUX
faba-149	77	3	be	be	AUX
faba-149	77	4	seen	see	VERB
faba-149	77	5	as	as	ADP
faba-149	77	6	a	a	DET
faba-149	77	7	sign	sign	NOUN
faba-149	77	8	of	of	ADP
faba-149	77	9	good	good	ADJ
faba-149	77	10	management	management	NOUN
faba-149	77	11	(	(	PUNCT
faba-149	77	12	madrigal	madrigal	PROPN
faba-149	77	13	at	at	ADP
faba-149	77	14	al	al	PROPN
faba-149	77	15	.	.	PROPN
faba-149	77	16	2015	2015	NUM
faba-149	77	17	)	)	PUNCT
faba-149	77	18	.	.	PUNCT
faba-149	78	1	companies	company	NOUN
faba-149	78	2	that	that	PRON
faba-149	78	3	are	be	AUX
faba-149	78	4	in	in	ADP
faba-149	78	5	a	a	DET
faba-149	78	6	profitable	profitable	ADJ
faba-149	78	7	condition	condition	NOUN
faba-149	78	8	will	will	AUX
faba-149	78	9	be	be	AUX
faba-149	78	10	more	more	ADV
faba-149	78	11	willing	willing	ADJ
faba-149	78	12	to	to	PART
faba-149	78	13	disclose	disclose	VERB
faba-149	78	14	more	more	ADJ
faba-149	78	15	information	information	NOUN
faba-149	78	16	to	to	PART
faba-149	78	17	legitimize	legitimize	VERB
faba-149	78	18	their	their	PRON
faba-149	78	19	performance	performance	NOUN
faba-149	78	20	and	and	CCONJ
faba-149	78	21	attract	attract	VERB
faba-149	78	22	the	the	DET
faba-149	78	23	interest	interest	NOUN
faba-149	78	24	of	of	ADP
faba-149	78	25	investors	investor	NOUN
faba-149	78	26	,	,	PUNCT
faba-149	78	27	creditors	creditor	NOUN
faba-149	78	28	and	and	CCONJ
faba-149	78	29	other	other	ADJ
faba-149	78	30	stakeholders	stakeholder	NOUN
faba-149	78	31	.	.	PUNCT
faba-149	79	1	disclosures	disclosure	NOUN
faba-149	79	2	by	by	ADP
faba-149	79	3	companies	company	NOUN
faba-149	79	4	include	include	VERB
faba-149	79	5	risk	risk	NOUN
faba-149	79	6	disclosure	disclosure	NOUN
faba-149	79	7	,	,	PUNCT
faba-149	79	8	namely	namely	ADV
faba-149	79	9	companies	company	NOUN
faba-149	79	10	implementing	implement	VERB
faba-149	79	11	effective	effective	ADJ
faba-149	79	12	risk	risk	NOUN
faba-149	79	13	management	management	NOUN
faba-149	79	14	will	will	AUX
faba-149	79	15	obtain	obtain	VERB
faba-149	79	16	higher	high	ADJ
faba-149	79	17	benefits	benefit	NOUN
faba-149	79	18	and	and	CCONJ
faba-149	79	19	demonstrate	demonstrate	VERB
faba-149	79	20	management	management	NOUN
faba-149	79	21	competency	competency	NOUN
faba-149	79	22	(	(	PUNCT
faba-149	79	23	linsley	linsley	ADJ
faba-149	79	24	and	and	CCONJ
faba-149	79	25	shrives	shrive	NOUN
faba-149	79	26	2006	2006	NUM
faba-149	79	27	)	)	PUNCT
faba-149	79	28	.	.	PUNCT
faba-149	80	1	to	to	PART
faba-149	80	2	assess	assess	VERB
faba-149	80	3	the	the	DET
faba-149	80	4	level	level	NOUN
faba-149	80	5	of	of	ADP
faba-149	80	6	profitability	profitability	NOUN
faba-149	80	7	in	in	ADP
faba-149	80	8	this	this	DET
faba-149	80	9	study	study	NOUN
faba-149	80	10	,	,	PUNCT
faba-149	80	11	the	the	DET
faba-149	80	12	formula	formula	NOUN
faba-149	80	13	used	use	VERB
faba-149	80	14	by	by	ADP
faba-149	80	15	the	the	DET
faba-149	80	16	researchers	researcher	NOUN
faba-149	80	17	is	be	AUX
faba-149	80	18	net	net	ADJ
faba-149	80	19	profit	profit	NOUN
faba-149	80	20	margin	margin	NOUN
faba-149	80	21	(	(	PUNCT
faba-149	80	22	npm	npm	PROPN
faba-149	80	23	)	)	PUNCT
faba-149	80	24	.	.	PUNCT
faba-149	81	1	liquidity	liquidity	NOUN
faba-149	81	2	many	many	ADJ
faba-149	81	3	investors	investor	NOUN
faba-149	81	4	,	,	PUNCT
faba-149	81	5	creditors	creditor	NOUN
faba-149	81	6	,	,	PUNCT
faba-149	81	7	and	and	CCONJ
faba-149	81	8	government	government	NOUN
faba-149	81	9	agencies	agency	NOUN
faba-149	81	10	pay	pay	VERB
faba-149	81	11	attention	attention	NOUN
faba-149	81	12	to	to	ADP
faba-149	81	13	whether	whether	SCONJ
faba-149	81	14	the	the	DET
faba-149	81	15	performance	performance	NOUN
faba-149	81	16	of	of	ADP
faba-149	81	17	the	the	DET
faba-149	81	18	company	company	NOUN
faba-149	81	19	can	can	AUX
faba-149	81	20	guarantee	guarantee	VERB
faba-149	81	21	its	its	PRON
faba-149	81	22	survival	survival	NOUN
faba-149	81	23	by	by	ADP
faba-149	81	24	seeing	see	VERB
faba-149	81	25	liquidity	liquidity	NOUN
faba-149	81	26	as	as	ADP
faba-149	81	27	a	a	DET
faba-149	81	28	key	key	ADJ
faba-149	81	29	factor	factor	NOUN
faba-149	81	30	for	for	ADP
faba-149	81	31	assessing	assess	VERB
faba-149	81	32	bankruptcy	bankruptcy	NOUN
faba-149	81	33	(	(	PUNCT
faba-149	81	34	owusuansah	owusuansah	NOUN
faba-149	81	35	and	and	CCONJ
faba-149	81	36	yeoh	yeoh	PROPN
faba-149	81	37	2005	2005	NUM
faba-149	81	38	)	)	PUNCT
faba-149	81	39	.	.	PUNCT
faba-149	82	1	this	this	PRON
faba-149	82	2	is	be	AUX
faba-149	82	3	what	what	PRON
faba-149	82	4	encourages	encourage	VERB
faba-149	82	5	companies	company	NOUN
faba-149	82	6	to	to	PART
faba-149	82	7	continue	continue	VERB
faba-149	82	8	to	to	PART
faba-149	82	9	make	make	VERB
faba-149	82	10	broader	broad	ADJ
faba-149	82	11	disclosures	disclosure	NOUN
faba-149	82	12	so	so	SCONJ
faba-149	82	13	that	that	SCONJ
faba-149	82	14	they	they	PRON
faba-149	82	15	can	can	AUX
faba-149	82	16	convince	convince	VERB
faba-149	82	17	their	their	PRON
faba-149	82	18	stakeholders	stakeholder	NOUN
faba-149	82	19	.	.	PUNCT
faba-149	83	1	the	the	DET
faba-149	83	2	disclosure	disclosure	NOUN
faba-149	83	3	of	of	ADP
faba-149	83	4	this	this	DET
faba-149	83	5	risk	risk	NOUN
faba-149	83	6	information	information	NOUN
faba-149	83	7	can	can	AUX
faba-149	83	8	provide	provide	VERB
faba-149	83	9	benefits	benefit	NOUN
faba-149	83	10	for	for	ADP
faba-149	83	11	the	the	DET
faba-149	83	12	company	company	NOUN
faba-149	83	13	;	;	PUNCT
faba-149	83	14	namely	namely	ADV
faba-149	83	15	,	,	PUNCT
faba-149	83	16	they	they	PRON
faba-149	83	17	will	will	AUX
faba-149	83	18	get	get	VERB
faba-149	83	19	additional	additional	ADJ
faba-149	83	20	new	new	ADJ
faba-149	83	21	potential	potential	ADJ
faba-149	83	22	investors	investor	NOUN
faba-149	83	23	.	.	PUNCT
faba-149	84	1	corporate	corporate	ADJ
faba-149	84	2	governance	governance	NOUN
faba-149	84	3	corporate	corporate	ADJ
faba-149	84	4	governance	governance	NOUN
faba-149	84	5	is	be	AUX
faba-149	84	6	a	a	DET
faba-149	84	7	set	set	NOUN
faba-149	84	8	of	of	ADP
faba-149	84	9	agreements	agreement	NOUN
faba-149	84	10	or	or	CCONJ
faba-149	84	11	institutional	institutional	ADJ
faba-149	84	12	rules	rule	NOUN
faba-149	84	13	governing	govern	VERB
faba-149	84	14	efficient	efficient	ADJ
faba-149	84	15	decisionmaking	decisionmaking	NOUN
faba-149	84	16	.	.	PUNCT
faba-149	85	1	in	in	ADP
faba-149	85	2	addition	addition	NOUN
faba-149	85	3	,	,	PUNCT
faba-149	85	4	corporate	corporate	ADJ
faba-149	85	5	governance	governance	NOUN
faba-149	85	6	is	be	AUX
faba-149	85	7	used	use	VERB
faba-149	85	8	as	as	ADP
faba-149	85	9	a	a	DET
faba-149	85	10	tool	tool	NOUN
faba-149	85	11	to	to	PART
faba-149	85	12	convince	convince	VERB
faba-149	85	13	shareholders	shareholder	NOUN
faba-149	85	14	that	that	SCONJ
faba-149	85	15	they	they	PRON
faba-149	85	16	will	will	AUX
faba-149	85	17	get	get	VERB
faba-149	85	18	a	a	DET
faba-149	85	19	return	return	NOUN
faba-149	85	20	on	on	ADP
faba-149	85	21	their	their	PRON
faba-149	85	22	invested	invest	VERB
faba-149	85	23	capital	capital	NOUN
faba-149	85	24	(	(	PUNCT
faba-149	85	25	love	love	NOUN
faba-149	85	26	2011	2011	NUM
faba-149	85	27	)	)	PUNCT
faba-149	85	28	.	.	PUNCT
faba-149	86	1	the	the	DET
faba-149	86	2	board	board	NOUN
faba-149	86	3	of	of	ADP
faba-149	86	4	commissioners	commissioner	NOUN
faba-149	86	5	is	be	AUX
faba-149	86	6	the	the	DET
faba-149	86	7	part	part	NOUN
faba-149	86	8	of	of	ADP
faba-149	86	9	the	the	DET
faba-149	86	10	company	company	NOUN
faba-149	86	11	that	that	PRON
faba-149	86	12	has	have	VERB
faba-149	86	13	joint	joint	ADJ
faba-149	86	14	and/or	and/or	CCONJ
faba-149	86	15	specific	specific	ADJ
faba-149	86	16	duties	duty	NOUN
faba-149	86	17	and	and	CCONJ
faba-149	86	18	responsibilities	responsibility	NOUN
faba-149	86	19	to	to	PART
faba-149	86	20	supervise	supervise	VERB
faba-149	86	21	and	and	CCONJ
faba-149	86	22	provide	provide	VERB
faba-149	86	23	advice	advice	NOUN
faba-149	86	24	to	to	ADP
faba-149	86	25	the	the	DET
faba-149	86	26	directors	director	NOUN
faba-149	86	27	and	and	CCONJ
faba-149	86	28	ensure	ensure	VERB
faba-149	86	29	that	that	SCONJ
faba-149	86	30	the	the	DET
faba-149	86	31	company	company	NOUN
faba-149	86	32	implements	implement	VERB
faba-149	86	33	gcg	gcg	NOUN
faba-149	86	34	.	.	PUNCT
faba-149	87	1	according	accord	VERB
faba-149	87	2	to	to	ADP
faba-149	87	3	law	law	NOUN
faba-149	87	4	no	no	NOUN
faba-149	87	5	.	.	NOUN
faba-149	87	6	40	40	NUM
faba-149	87	7	of	of	ADP
faba-149	87	8	2007	2007	NUM
faba-149	87	9	,	,	PUNCT
faba-149	87	10	the	the	DET
faba-149	87	11	board	board	NOUN
faba-149	87	12	of	of	ADP
faba-149	87	13	commissioners	commissioner	NOUN
faba-149	87	14	is	be	AUX
faba-149	87	15	a	a	DET
faba-149	87	16	legal	legal	ADJ
faba-149	87	17	entity	entity	NOUN
faba-149	87	18	that	that	PRON
faba-149	87	19	represents	represent	VERB
faba-149	87	20	the	the	DET
faba-149	87	21	principal	principal	NOUN
faba-149	87	22	in	in	ADP
faba-149	87	23	carrying	carry	VERB
faba-149	87	24	out	out	ADP
faba-149	87	25	a	a	DET
faba-149	87	26	supervisory	supervisory	ADJ
faba-149	87	27	role	role	NOUN
faba-149	87	28	in	in	ADP
faba-149	87	29	the	the	DET
faba-149	87	30	implementation	implementation	NOUN
faba-149	87	31	of	of	ADP
faba-149	87	32	company	company	NOUN
faba-149	87	33	policies	policy	NOUN
faba-149	87	34	and	and	CCONJ
faba-149	87	35	strategies	strategy	NOUN
faba-149	87	36	carried	carry	VERB
faba-149	87	37	out	out	ADP
faba-149	87	38	by	by	ADP
faba-149	87	39	the	the	DET
faba-149	87	40	directors	director	NOUN
faba-149	87	41	in	in	ADP
faba-149	87	42	good	good	ADJ
faba-149	87	43	faith	faith	NOUN
faba-149	87	44	and	and	CCONJ
faba-149	87	45	by	by	ADP
faba-149	87	46	providing	provide	VERB
faba-149	87	47	advice	advice	NOUN
faba-149	87	48	to	to	ADP
faba-149	87	49	the	the	DET
faba-149	87	50	directors	director	NOUN
faba-149	87	51	in	in	ADP
faba-149	87	52	managing	manage	VERB
faba-149	87	53	the	the	DET
faba-149	87	54	company	company	NOUN
faba-149	87	55	.	.	PUNCT
faba-149	88	1	a	a	DET
faba-149	88	2	small	small	ADJ
faba-149	88	3	number	number	NOUN
faba-149	88	4	of	of	ADP
faba-149	88	5	commissioners	commissioner	NOUN
faba-149	88	6	on	on	ADP
faba-149	88	7	a	a	DET
faba-149	88	8	board	board	NOUN
faba-149	88	9	can	can	AUX
faba-149	88	10	lead	lead	VERB
faba-149	88	11	to	to	ADP
faba-149	88	12	a	a	DET
faba-149	88	13	lack	lack	NOUN
faba-149	88	14	of	of	ADP
faba-149	88	15	expertise	expertise	NOUN
faba-149	88	16	which	which	PRON
faba-149	88	17	can	can	AUX
faba-149	88	18	affect	affect	VERB
faba-149	88	19	the	the	DET
faba-149	88	20	quality	quality	NOUN
faba-149	88	21	of	of	ADP
faba-149	88	22	decision	decision	NOUN
faba-149	88	23	making	making	NOUN
faba-149	88	24	and	and	CCONJ
faba-149	88	25	policies	policy	NOUN
faba-149	88	26	and	and	CCONJ
faba-149	88	27	cause	cause	VERB
faba-149	88	28	high	high	ADJ
faba-149	88	29	agency	agency	NOUN
faba-149	88	30	costs	cost	NOUN
faba-149	88	31	,	,	PUNCT
faba-149	88	32	thereby	thereby	ADV
faba-149	88	33	affecting	affect	VERB
faba-149	88	34	the	the	DET
faba-149	88	35	performance	performance	NOUN
faba-149	88	36	of	of	ADP
faba-149	88	37	the	the	DET
faba-149	88	38	board	board	NOUN
faba-149	88	39	to	to	PART
faba-149	88	40	fulfill	fulfill	VERB
faba-149	88	41	its	its	PRON
faba-149	88	42	corporate	corporate	ADJ
faba-149	88	43	governance	governance	NOUN
faba-149	88	44	responsibilities	responsibility	NOUN
faba-149	88	45	.	.	PUNCT
faba-149	89	1	meanwhile	meanwhile	ADV
faba-149	89	2	,	,	PUNCT
faba-149	89	3	a	a	DET
faba-149	89	4	large	large	ADJ
faba-149	89	5	number	number	NOUN
faba-149	89	6	of	of	ADP
faba-149	89	7	commissioners	commissioner	NOUN
faba-149	89	8	is	be	AUX
faba-149	89	9	expected	expect	VERB
faba-149	89	10	to	to	PART
faba-149	89	11	have	have	VERB
faba-149	89	12	a	a	DET
faba-149	89	13	lot	lot	NOUN
faba-149	89	14	of	of	ADP
faba-149	89	15	impetus	impetus	NOUN
faba-149	89	16	in	in	ADP
faba-149	89	17	carrying	carry	VERB
faba-149	89	18	out	out	ADP
faba-149	89	19	supervision	supervision	NOUN
faba-149	89	20	,	,	PUNCT
faba-149	89	21	especially	especially	ADV
faba-149	89	22	in	in	ADP
faba-149	89	23	terms	term	NOUN
faba-149	89	24	of	of	ADP
faba-149	89	25	the	the	DET
faba-149	89	26	oversight	oversight	NOUN
faba-149	89	27	of	of	ADP
faba-149	89	28	risk	risk	NOUN
faba-149	89	29	disclosure	disclosure	NOUN
faba-149	89	30	practices	practice	NOUN
faba-149	89	31	so	so	SCONJ
faba-149	89	32	that	that	SCONJ
faba-149	89	33	no	no	DET
faba-149	89	34	information	information	NOUN
faba-149	89	35	is	be	AUX
faba-149	89	36	hidden	hide	VERB
faba-149	89	37	.	.	PUNCT
faba-149	90	1	agency	agency	NOUN
faba-149	90	2	theory	theory	NOUN
faba-149	90	3	predicts	predict	VERB
faba-149	90	4	that	that	SCONJ
faba-149	90	5	a	a	DET
faba-149	90	6	larger	large	ADJ
faba-149	90	7	board	board	NOUN
faba-149	90	8	encompassing	encompass	VERB
faba-149	90	9	a	a	DET
faba-149	90	10	wider	wide	ADJ
faba-149	90	11	range	range	NOUN
faba-149	90	12	of	of	ADP
faba-149	90	13	expertise	expertise	NOUN
faba-149	90	14	leads	lead	VERB
faba-149	90	15	to	to	ADP
faba-149	90	16	greater	great	ADJ
faba-149	90	17	effectiveness	effectiveness	NOUN
faba-149	90	18	in	in	ADP
faba-149	90	19	monitoring	monitoring	NOUN
faba-149	90	20	,	,	PUNCT
faba-149	90	21	communication	communication	NOUN
faba-149	90	22	,	,	PUNCT
faba-149	90	23	and	and	CCONJ
faba-149	90	24	decision	decision	NOUN
faba-149	90	25	-	-	PUNCT
faba-149	90	26	making	make	VERB
faba-149	90	27	roles	role	NOUN
faba-149	90	28	(	(	PUNCT
faba-149	90	29	jensen	jensen	PROPN
faba-149	90	30	1993	1993	NUM
faba-149	90	31	;	;	PUNCT
faba-149	90	32	elzahar	elzahar	VERB
faba-149	90	33	and	and	CCONJ
faba-149	90	34	hussainey	hussainey	NOUN
faba-149	90	35	2012	2012	NUM
faba-149	90	36	;	;	PUNCT
faba-149	90	37	gaur	gaur	NOUN
faba-149	90	38	at	at	ADP
faba-149	90	39	al	al	PROPN
faba-149	90	40	.	.	PROPN
faba-149	90	41	2015	2015	NUM
faba-149	90	42	)	)	PUNCT
faba-149	90	43	.	.	PUNCT
faba-149	91	1	the	the	DET
faba-149	91	2	duty	duty	NOUN
faba-149	91	3	to	to	PART
faba-149	91	4	protect	protect	VERB
faba-149	91	5	the	the	DET
faba-149	91	6	interests	interest	NOUN
faba-149	91	7	of	of	ADP
faba-149	91	8	investors	investor	NOUN
faba-149	91	9	is	be	AUX
faba-149	91	10	related	relate	VERB
faba-149	91	11	to	to	ADP
faba-149	91	12	the	the	DET
faba-149	91	13	board	board	NOUN
faba-149	91	14	's	's	PART
faba-149	91	15	role	role	NOUN
faba-149	91	16	in	in	ADP
faba-149	91	17	ensuring	ensure	VERB
faba-149	91	18	the	the	DET
faba-149	91	19	transparent	transparent	ADJ
faba-149	91	20	disclosure	disclosure	NOUN
faba-149	91	21	of	of	ADP
faba-149	91	22	financial	financial	ADJ
faba-149	91	23	risk	risk	NOUN
faba-149	91	24	information	information	NOUN
faba-149	91	25	(	(	PUNCT
faba-149	91	26	elzahar	elzahar	ADJ
faba-149	91	27	and	and	CCONJ
faba-149	91	28	hussainey	hussainey	NOUN
faba-149	91	29	2012	2012	NUM
faba-149	91	30	;	;	PUNCT
faba-149	91	31	lopes	lope	NOUN
faba-149	91	32	and	and	CCONJ
faba-149	91	33	rodrigues	rodrigue	NOUN
faba-149	91	34	2007	2007	NUM
faba-149	91	35	)	)	PUNCT
faba-149	91	36	.	.	PUNCT
faba-149	92	1	therefore	therefore	ADV
faba-149	92	2	,	,	PUNCT
faba-149	92	3	the	the	DET
faba-149	92	4	board	board	NOUN
faba-149	92	5	of	of	ADP
faba-149	92	6	directors	director	NOUN
faba-149	92	7	is	be	AUX
faba-149	92	8	responsible	responsible	ADJ
faba-149	92	9	for	for	ADP
faba-149	92	10	the	the	DET
faba-149	92	11	risk	risk	NOUN
faba-149	92	12	management	management	NOUN
faba-149	92	13	process	process	NOUN
faba-149	92	14	(	(	PUNCT
faba-149	92	15	ntim	ntim	NOUN
faba-149	92	16	at	at	ADP
faba-149	92	17	al	al	PROPN
faba-149	92	18	.	.	PROPN
faba-149	92	19	2013	2013	NUM
faba-149	92	20	)	)	PUNCT
faba-149	92	21	.	.	PUNCT
faba-149	93	1	many	many	ADJ
faba-149	93	2	studies	study	NOUN
faba-149	93	3	document	document	VERB
faba-149	93	4	the	the	DET
faba-149	93	5	positive	positive	ADJ
faba-149	93	6	impact	impact	NOUN
faba-149	93	7	of	of	ADP
faba-149	93	8	boards	board	NOUN
faba-149	93	9	of	of	ADP
faba-149	93	10	directors	director	NOUN
faba-149	93	11	on	on	ADP
faba-149	93	12	risk	risk	NOUN
faba-149	93	13	reporting	reporting	NOUN
faba-149	93	14	practices	practice	NOUN
faba-149	93	15	(	(	PUNCT
faba-149	93	16	mokhtar	mokhtar	PROPN
faba-149	93	17	and	and	CCONJ
faba-149	93	18	mellett	mellett	PROPN
faba-149	93	19	2013	2013	NUM
faba-149	93	20	;	;	PUNCT
faba-149	93	21	ntim	ntim	NOUN
faba-149	93	22	at	at	ADP
faba-149	93	23	al	al	PROPN
faba-149	93	24	.	.	PROPN
faba-149	93	25	2013	2013	NUM
faba-149	93	26	;	;	PUNCT
faba-149	93	27	elshandidy	elshandidy	VERB
faba-149	93	28	at	at	ADP
faba-149	93	29	al	al	PROPN
faba-149	93	30	.	.	PROPN
faba-149	93	31	2013	2013	NUM
faba-149	93	32	)	)	PUNCT
faba-149	93	33	.	.	PUNCT
faba-149	94	1	the	the	DET
faba-149	94	2	audit	audit	NOUN
faba-149	94	3	committee	committee	NOUN
faba-149	94	4	is	be	AUX
faba-149	94	5	a	a	DET
faba-149	94	6	committee	committee	NOUN
faba-149	94	7	formed	form	VERB
faba-149	94	8	by	by	ADP
faba-149	94	9	the	the	DET
faba-149	94	10	board	board	NOUN
faba-149	94	11	of	of	ADP
faba-149	94	12	commissioners	commissioner	NOUN
faba-149	94	13	to	to	PART
faba-149	94	14	carry	carry	VERB
faba-149	94	15	out	out	ADP
faba-149	94	16	audits	audits	NOUN
faba-149	94	17	of	of	ADP
faba-149	94	18	company	company	NOUN
faba-149	94	19	management	management	NOUN
faba-149	94	20	.	.	PUNCT
faba-149	95	1	the	the	DET
faba-149	95	2	establishment	establishment	NOUN
faba-149	95	3	and	and	CCONJ
faba-149	95	4	implementation	implementation	NOUN
faba-149	95	5	guidelines	guideline	NOUN
faba-149	95	6	of	of	ADP
faba-149	95	7	the	the	DET
faba-149	95	8	audit	audit	NOUN
faba-149	95	9	committee	committee	NOUN
faba-149	95	10	are	be	AUX
faba-149	95	11	contained	contain	VERB
faba-149	95	12	in	in	ADP
faba-149	95	13	the	the	DET
faba-149	95	14	financial	financial	ADJ
faba-149	95	15	services	service	NOUN
faba-149	95	16	authorization	authorization	NOUN
faba-149	95	17	no	no	NOUN
faba-149	95	18	.	.	PROPN
faba-149	96	1	55	55	NUM
faba-149	96	2	/	/	SYM
faba-149	96	3	pjok.04/2015	pjok.04/2015	PROPN
faba-149	96	4	.	.	PUNCT
faba-149	97	1	the	the	DET
faba-149	97	2	duties	duty	NOUN
faba-149	97	3	of	of	ADP
faba-149	97	4	the	the	DET
faba-149	97	5	audit	audit	NOUN
faba-149	97	6	committee	committee	NOUN
faba-149	97	7	are	be	AUX
faba-149	97	8	to	to	PART
faba-149	97	9	encourage	encourage	VERB
faba-149	97	10	the	the	DET
faba-149	97	11	implementation	implementation	NOUN
faba-149	97	12	of	of	ADP
faba-149	97	13	gcg	gcg	NOUN
faba-149	97	14	,	,	PUNCT
faba-149	97	15	to	to	PART
faba-149	97	16	encourage	encourage	VERB
faba-149	97	17	the	the	DET
faba-149	97	18	establishment	establishment	NOUN
faba-149	97	19	of	of	ADP
faba-149	97	20	an	an	DET
faba-149	97	21	adequate	adequate	ADJ
faba-149	97	22	internal	internal	ADJ
faba-149	97	23	control	control	NOUN
faba-149	97	24	structure	structure	NOUN
faba-149	97	25	,	,	PUNCT
faba-149	97	26	to	to	PART
faba-149	97	27	improve	improve	VERB
faba-149	97	28	the	the	DET
faba-149	97	29	quality	quality	NOUN
faba-149	97	30	of	of	ADP
faba-149	97	31	financial	financial	ADJ
faba-149	97	32	disclosure	disclosure	NOUN
faba-149	97	33	and	and	CCONJ
faba-149	97	34	reporting	reporting	NOUN
faba-149	97	35	,	,	PUNCT
faba-149	97	36	and	and	CCONJ
faba-149	97	37	to	to	PART
faba-149	97	38	supervise	supervise	VERB
faba-149	97	39	the	the	DET
faba-149	97	40	implementation	implementation	NOUN
faba-149	97	41	of	of	ADP
faba-149	97	42	audits	audits	NOUN
faba-149	97	43	by	by	ADP
faba-149	97	44	both	both	CCONJ
faba-149	97	45	internal	internal	ADJ
faba-149	97	46	and	and	CCONJ
faba-149	97	47	external	external	ADJ
faba-149	97	48	auditors	auditor	NOUN
faba-149	97	49	.	.	PUNCT
faba-149	98	1	the	the	DET
faba-149	98	2	audit	audit	NOUN
faba-149	98	3	committee	committee	NOUN
faba-149	98	4	is	be	AUX
faba-149	98	5	seen	see	VERB
faba-149	98	6	as	as	ADP
faba-149	98	7	a	a	DET
faba-149	98	8	means	means	NOUN
faba-149	98	9	of	of	ADP
faba-149	98	10	preventing	prevent	VERB
faba-149	98	11	fraud	fraud	NOUN
faba-149	98	12	in	in	ADP
faba-149	98	13	financial	financial	ADJ
faba-149	98	14	reports	report	NOUN
faba-149	98	15	and	and	CCONJ
faba-149	98	16	monitoring	monitor	VERB
faba-149	98	17	management	management	NOUN
faba-149	98	18	performance	performance	NOUN
faba-149	98	19	including	include	VERB
faba-149	98	20	disclosure	disclosure	NOUN
faba-149	98	21	(	(	PUNCT
faba-149	98	22	razali	razali	ADJ
faba-149	98	23	and	and	CCONJ
faba-149	98	24	arshad	arshad	ADJ
faba-149	98	25	2014	2014	NUM
faba-149	98	26	)	)	PUNCT
faba-149	98	27	.	.	PUNCT
faba-149	99	1	the	the	DET
faba-149	99	2	existence	existence	NOUN
faba-149	99	3	of	of	ADP
faba-149	99	4	an	an	DET
faba-149	99	5	audit	audit	NOUN
faba-149	99	6	committee	committee	NOUN
faba-149	99	7	will	will	AUX
faba-149	99	8	make	make	VERB
faba-149	99	9	the	the	DET
faba-149	99	10	company	company	NOUN
faba-149	99	11	more	more	ADV
faba-149	99	12	accountable	accountable	ADJ
faba-149	99	13	and	and	CCONJ
faba-149	99	14	transparent	transparent	ADJ
faba-149	99	15	in	in	ADP
faba-149	99	16	carrying	carry	VERB
faba-149	99	17	out	out	ADP
faba-149	99	18	financial	financial	ADJ
faba-149	99	19	reporting	reporting	NOUN
faba-149	99	20	and	and	CCONJ
faba-149	99	21	avoid	avoid	VERB
faba-149	99	22	manipulation	manipulation	NOUN
faba-149	99	23	of	of	ADP
faba-149	99	24	disclosures	disclosure	NOUN
faba-149	99	25	because	because	SCONJ
faba-149	99	26	the	the	DET
faba-149	99	27	audit	audit	NOUN
faba-149	99	28	committee	committee	NOUN
faba-149	99	29	will	will	AUX
faba-149	99	30	oversee	oversee	VERB
faba-149	99	31	all	all	DET
faba-149	99	32	company	company	NOUN
faba-149	99	33	activities	activity	NOUN
faba-149	99	34	(	(	PUNCT
faba-149	99	35	setiany	setiany	NOUN
faba-149	99	36	2018	2018	NUM
faba-149	99	37	)	)	PUNCT
faba-149	99	38	.	.	PUNCT
faba-149	100	1	companies	company	NOUN
faba-149	100	2	with	with	ADP
faba-149	100	3	a	a	DET
faba-149	100	4	number	number	NOUN
faba-149	100	5	of	of	ADP
faba-149	100	6	members	member	NOUN
faba-149	100	7	that	that	PRON
faba-149	100	8	meet	meet	VERB
faba-149	100	9	the	the	DET
faba-149	100	10	requirements	requirement	NOUN
faba-149	100	11	for	for	ADP
faba-149	100	12	establishing	establish	VERB
faba-149	100	13	an	an	DET
faba-149	100	14	audit	audit	NOUN
faba-149	100	15	committee	committee	NOUN
faba-149	100	16	will	will	AUX
faba-149	100	17	be	be	AUX
faba-149	100	18	supervised	supervise	VERB
faba-149	100	19	more	more	ADV
faba-149	100	20	effectively	effectively	ADV
faba-149	100	21	because	because	SCONJ
faba-149	100	22	they	they	PRON
faba-149	100	23	will	will	AUX
faba-149	100	24	have	have	VERB
faba-149	100	25	the	the	DET
faba-149	100	26	expertise	expertise	NOUN
faba-149	100	27	and	and	CCONJ
faba-149	100	28	insights	insight	NOUN
faba-149	100	29	needed	need	VERB
faba-149	100	30	to	to	PART
faba-149	100	31	carry	carry	VERB
faba-149	100	32	out	out	ADP
faba-149	100	33	supervision	supervision	NOUN
faba-149	100	34	.	.	PUNCT
faba-149	101	1	the	the	DET
faba-149	101	2	size	size	NOUN
faba-149	101	3	of	of	ADP
faba-149	101	4	the	the	DET
faba-149	101	5	audit	audit	NOUN
faba-149	101	6	committee	committee	NOUN
faba-149	101	7	is	be	AUX
faba-149	101	8	the	the	DET
faba-149	101	9	number	number	NOUN
faba-149	101	10	of	of	ADP
faba-149	101	11	members	member	NOUN
faba-149	101	12	who	who	PRON
faba-149	101	13	play	play	VERB
faba-149	101	14	a	a	DET
faba-149	101	15	role	role	NOUN
faba-149	101	16	on	on	ADP
faba-149	101	17	that	that	DET
faba-149	101	18	irine	irine	NOUN
faba-149	101	19	herdjiono	herdjiono	PROPN
faba-149	101	20	and	and	CCONJ
faba-149	101	21	mira	mira	PROPN
faba-149	101	22	yanti/	yanti/	PROPN
faba-149	101	23	finance	finance	NOUN
faba-149	101	24	,	,	PUNCT
faba-149	101	25	accounting	accounting	NOUN
faba-149	101	26	and	and	CCONJ
faba-149	101	27	business	business	NOUN
faba-149	101	28	analysis	analysis	NOUN
faba-149	101	29	,	,	PUNCT
faba-149	101	30	volume	volume	NOUN
faba-149	101	31	5	5	NUM
faba-149	101	32	,	,	PUNCT
faba-149	101	33	issue	issue	NOUN
faba-149	101	34	1	1	NUM
faba-149	101	35	,	,	PUNCT
faba-149	101	36	2023	2023	NUM
faba-149	101	37	83	83	NUM
faba-149	101	38	committee	committee	NOUN
faba-149	101	39	.	.	PUNCT
faba-149	102	1	this	this	DET
faba-149	102	2	number	number	NOUN
faba-149	102	3	is	be	AUX
faba-149	102	4	used	use	VERB
faba-149	102	5	to	to	PART
faba-149	102	6	measure	measure	VERB
faba-149	102	7	the	the	DET
faba-149	102	8	size	size	NOUN
faba-149	102	9	of	of	ADP
faba-149	102	10	the	the	DET
faba-149	102	11	audit	audit	NOUN
faba-149	102	12	committee	committee	NOUN
faba-149	102	13	which	which	PRON
faba-149	102	14	can	can	AUX
faba-149	102	15	explain	explain	VERB
faba-149	102	16	the	the	DET
faba-149	102	17	implications	implication	NOUN
faba-149	102	18	for	for	ADP
faba-149	102	19	risk	risk	NOUN
faba-149	102	20	disclosure	disclosure	NOUN
faba-149	102	21	(	(	PUNCT
faba-149	102	22	alshirah	alshirah	PROPN
faba-149	102	23	at	at	ADP
faba-149	102	24	al	al	PROPN
faba-149	102	25	.	.	PROPN
faba-149	102	26	2020	2020	NUM
faba-149	102	27	)	)	PUNCT
faba-149	102	28	.	.	PUNCT
faba-149	103	1	the	the	DET
faba-149	103	2	effect	effect	NOUN
faba-149	103	3	of	of	ADP
faba-149	103	4	profitability	profitability	NOUN
faba-149	103	5	on	on	ADP
faba-149	103	6	the	the	DET
faba-149	103	7	disclosure	disclosure	NOUN
faba-149	103	8	of	of	ADP
faba-149	103	9	financial	financial	ADJ
faba-149	103	10	risk	risk	NOUN
faba-149	103	11	the	the	PRON
faba-149	103	12	higher	high	ADJ
faba-149	103	13	the	the	DET
faba-149	103	14	level	level	NOUN
faba-149	103	15	of	of	ADP
faba-149	103	16	profitability	profitability	NOUN
faba-149	103	17	,	,	PUNCT
faba-149	103	18	the	the	PRON
faba-149	103	19	better	well	ADJ
faba-149	103	20	a	a	DET
faba-149	103	21	company	company	NOUN
faba-149	103	22	's	's	PART
faba-149	103	23	financial	financial	ADJ
faba-149	103	24	performance	performance	NOUN
faba-149	103	25	.	.	PUNCT
faba-149	104	1	a	a	DET
faba-149	104	2	high	high	ADJ
faba-149	104	3	level	level	NOUN
faba-149	104	4	of	of	ADP
faba-149	104	5	profitability	profitability	NOUN
faba-149	104	6	can	can	AUX
faba-149	104	7	generate	generate	VERB
faba-149	104	8	high	high	ADJ
faba-149	104	9	return	return	NOUN
faba-149	104	10	for	for	ADP
faba-149	104	11	investors	investor	NOUN
faba-149	104	12	(	(	PUNCT
faba-149	104	13	novy	novy	PROPN
faba-149	104	14	-	-	PUNCT
faba-149	104	15	marx	marx	PROPN
faba-149	104	16	2013).the	2013).the	PRON
faba-149	104	17	results	result	NOUN
faba-149	104	18	of	of	ADP
faba-149	104	19	research	research	NOUN
faba-149	104	20	by	by	ADP
faba-149	104	21	elfeky	elfeky	NOUN
faba-149	104	22	(	(	PUNCT
faba-149	104	23	2017	2017	NUM
faba-149	104	24	)	)	PUNCT
faba-149	104	25	found	find	VERB
faba-149	104	26	that	that	SCONJ
faba-149	104	27	profitability	profitability	NOUN
faba-149	104	28	affects	affect	VERB
faba-149	104	29	risk	risk	NOUN
faba-149	104	30	disclosure	disclosure	NOUN
faba-149	104	31	according	accord	VERB
faba-149	104	32	to	to	ADP
faba-149	104	33	agency	agency	NOUN
faba-149	104	34	theory	theory	NOUN
faba-149	104	35	,	,	PUNCT
faba-149	104	36	when	when	SCONJ
faba-149	104	37	there	there	PRON
faba-149	104	38	are	be	VERB
faba-149	104	39	high	high	ADJ
faba-149	104	40	levels	level	NOUN
faba-149	104	41	of	of	ADP
faba-149	104	42	profitability	profitability	NOUN
faba-149	104	43	,	,	PUNCT
faba-149	104	44	company	company	NOUN
faba-149	104	45	managers	manager	NOUN
faba-149	104	46	tend	tend	VERB
faba-149	104	47	to	to	PART
faba-149	104	48	disclose	disclose	VERB
faba-149	104	49	risk	risk	NOUN
faba-149	104	50	information	information	NOUN
faba-149	104	51	and	and	CCONJ
faba-149	104	52	risk	risk	NOUN
faba-149	104	53	management	management	NOUN
faba-149	104	54	more	more	ADV
faba-149	104	55	broadly	broadly	ADV
faba-149	104	56	in	in	ADP
faba-149	104	57	annual	annual	ADJ
faba-149	104	58	reports	report	NOUN
faba-149	104	59	.	.	PUNCT
faba-149	105	1	disclosure	disclosure	NOUN
faba-149	105	2	of	of	ADP
faba-149	105	3	risk	risk	NOUN
faba-149	105	4	is	be	AUX
faba-149	105	5	carried	carry	VERB
faba-149	105	6	out	out	ADP
faba-149	105	7	in	in	ADP
faba-149	105	8	order	order	NOUN
faba-149	105	9	to	to	PART
faba-149	105	10	minimize	minimize	VERB
faba-149	105	11	the	the	DET
faba-149	105	12	occurrence	occurrence	NOUN
faba-149	105	13	of	of	ADP
faba-149	105	14	information	information	NOUN
faba-149	105	15	asymmetry	asymmetry	NOUN
faba-149	105	16	between	between	ADP
faba-149	105	17	management	management	NOUN
faba-149	105	18	and	and	CCONJ
faba-149	105	19	stakeholders	stakeholder	NOUN
faba-149	105	20	,	,	PUNCT
faba-149	105	21	and	and	CCONJ
faba-149	105	22	explaining	explain	VERB
faba-149	105	23	management	management	NOUN
faba-149	105	24	performance	performance	NOUN
faba-149	105	25	to	to	ADP
faba-149	105	26	shareholders	shareholders	PROPN
faba-149	105	27	al	al	PROPN
faba-149	105	28	-	-	PUNCT
faba-149	105	29	shammari	shammari	PROPN
faba-149	105	30	bader	bader	PROPN
faba-149	105	31	(	(	PUNCT
faba-149	105	32	2014	2014	NUM
faba-149	105	33	)	)	PUNCT
faba-149	105	34	shows	show	VERB
faba-149	105	35	how	how	SCONJ
faba-149	105	36	companies	company	NOUN
faba-149	105	37	can	can	AUX
faba-149	105	38	manage	manage	VERB
faba-149	105	39	risk	risk	NOUN
faba-149	105	40	well	well	ADV
faba-149	105	41	in	in	ADP
faba-149	105	42	order	order	NOUN
faba-149	105	43	to	to	PART
faba-149	105	44	increase	increase	VERB
faba-149	105	45	stakeholder	stakeholder	NOUN
faba-149	105	46	confidence	confidence	NOUN
faba-149	105	47	in	in	ADP
faba-149	105	48	the	the	DET
faba-149	105	49	survival	survival	NOUN
faba-149	105	50	of	of	ADP
faba-149	105	51	the	the	DET
faba-149	105	52	company	company	NOUN
faba-149	105	53	;	;	PUNCT
faba-149	105	54	therefore	therefore	ADV
faba-149	105	55	,	,	PUNCT
faba-149	105	56	management	management	NOUN
faba-149	105	57	will	will	AUX
faba-149	105	58	get	get	VERB
faba-149	105	59	increased	increase	VERB
faba-149	105	60	compensation	compensation	NOUN
faba-149	105	61	for	for	ADP
faba-149	105	62	their	their	PRON
faba-149	105	63	performance	performance	NOUN
faba-149	105	64	(	(	PUNCT
faba-149	105	65	aljifri	aljifri	ADJ
faba-149	105	66	and	and	CCONJ
faba-149	105	67	hussainey	hussainey	NOUN
faba-149	105	68	2007	2007	NUM
faba-149	105	69	)	)	PUNCT
faba-149	105	70	.	.	PUNCT
faba-149	106	1	h1	h1	PROPN
faba-149	106	2	:	:	PUNCT
faba-149	106	3	profitability	profitability	NOUN
faba-149	106	4	affects	affect	VERB
faba-149	106	5	disclosure	disclosure	NOUN
faba-149	106	6	of	of	ADP
faba-149	106	7	financial	financial	ADJ
faba-149	106	8	risk	risk	NOUN
faba-149	106	9	the	the	DET
faba-149	106	10	effect	effect	NOUN
faba-149	106	11	of	of	ADP
faba-149	106	12	liquidity	liquidity	NOUN
faba-149	106	13	on	on	ADP
faba-149	106	14	disclosure	disclosure	NOUN
faba-149	106	15	of	of	ADP
faba-149	106	16	financial	financial	ADJ
faba-149	106	17	risk	risk	NOUN
faba-149	106	18	liquidity	liquidity	NOUN
faba-149	106	19	is	be	AUX
faba-149	106	20	one	one	NUM
faba-149	106	21	of	of	ADP
faba-149	106	22	the	the	DET
faba-149	106	23	measuring	measure	VERB
faba-149	106	24	tools	tool	NOUN
faba-149	106	25	used	use	VERB
faba-149	106	26	by	by	ADP
faba-149	106	27	investors	investor	NOUN
faba-149	106	28	and	and	CCONJ
faba-149	106	29	government	government	NOUN
faba-149	106	30	agencies	agency	NOUN
faba-149	106	31	to	to	PART
faba-149	106	32	find	find	VERB
faba-149	106	33	out	out	ADP
faba-149	106	34	whether	whether	SCONJ
faba-149	106	35	a	a	DET
faba-149	106	36	company	company	NOUN
faba-149	106	37	can	can	AUX
faba-149	106	38	maintain	maintain	VERB
faba-149	106	39	its	its	PRON
faba-149	106	40	viability	viability	NOUN
faba-149	106	41	as	as	ADV
faba-149	106	42	well	well	ADV
faba-149	106	43	as	as	ADP
faba-149	106	44	being	be	AUX
faba-149	106	45	a	a	DET
faba-149	106	46	key	key	ADJ
faba-149	106	47	factor	factor	NOUN
faba-149	106	48	in	in	ADP
faba-149	106	49	evaluating	evaluate	VERB
faba-149	106	50	bankruptcy	bankruptcy	NOUN
faba-149	106	51	risk	risk	NOUN
faba-149	106	52	(	(	PUNCT
faba-149	106	53	owusu	owusu	PROPN
faba-149	106	54	-	-	PUNCT
faba-149	106	55	ansah	ansah	PROPN
faba-149	106	56	and	and	CCONJ
faba-149	106	57	yeoh	yeoh	PROPN
faba-149	106	58	2005	2005	NUM
faba-149	106	59	)	)	PUNCT
faba-149	106	60	.	.	PUNCT
faba-149	107	1	this	this	DET
faba-149	107	2	condition	condition	NOUN
faba-149	107	3	prompts	prompt	VERB
faba-149	107	4	management	management	NOUN
faba-149	107	5	to	to	PART
faba-149	107	6	disclose	disclose	VERB
faba-149	107	7	risk	risk	NOUN
faba-149	107	8	information	information	NOUN
faba-149	107	9	more	more	ADV
faba-149	107	10	broadly	broadly	ADV
faba-149	107	11	in	in	ADP
faba-149	107	12	order	order	NOUN
faba-149	107	13	to	to	PART
faba-149	107	14	convince	convince	VERB
faba-149	107	15	stakeholders	stakeholder	NOUN
faba-149	107	16	.	.	PUNCT
faba-149	108	1	according	accord	VERB
faba-149	108	2	to	to	ADP
faba-149	108	3	signal	signal	PROPN
faba-149	108	4	theory	theory	NOUN
faba-149	108	5	,	,	PUNCT
faba-149	108	6	the	the	DET
faba-149	108	7	level	level	NOUN
faba-149	108	8	of	of	ADP
faba-149	108	9	liquidity	liquidity	NOUN
faba-149	108	10	can	can	AUX
faba-149	108	11	be	be	AUX
faba-149	108	12	a	a	DET
faba-149	108	13	good	good	ADJ
faba-149	108	14	signal	signal	NOUN
faba-149	108	15	for	for	ADP
faba-149	108	16	stakeholders	stakeholder	NOUN
faba-149	108	17	,	,	PUNCT
faba-149	108	18	especially	especially	ADV
faba-149	108	19	investors	investor	NOUN
faba-149	108	20	,	,	PUNCT
faba-149	108	21	as	as	ADP
faba-149	108	22	a	a	DET
faba-149	108	23	consideration	consideration	NOUN
faba-149	108	24	when	when	SCONJ
faba-149	108	25	investing	invest	VERB
faba-149	108	26	in	in	ADP
faba-149	108	27	a	a	DET
faba-149	108	28	company	company	NOUN
faba-149	108	29	.	.	PUNCT
faba-149	109	1	the	the	DET
faba-149	109	2	level	level	NOUN
faba-149	109	3	of	of	ADP
faba-149	109	4	liquidity	liquidity	NOUN
faba-149	109	5	is	be	AUX
faba-149	109	6	a	a	DET
faba-149	109	7	good	good	ADJ
faba-149	109	8	signal	signal	NOUN
faba-149	109	9	for	for	ADP
faba-149	109	10	stakeholders	stakeholder	NOUN
faba-149	109	11	because	because	SCONJ
faba-149	109	12	it	it	PRON
faba-149	109	13	shows	show	VERB
faba-149	109	14	that	that	SCONJ
faba-149	109	15	the	the	DET
faba-149	109	16	company	company	NOUN
faba-149	109	17	is	be	AUX
faba-149	109	18	able	able	ADJ
faba-149	109	19	to	to	PART
faba-149	109	20	manage	manage	VERB
faba-149	109	21	corporate	corporate	ADJ
faba-149	109	22	debt	debt	NOUN
faba-149	109	23	compared	compare	VERB
faba-149	109	24	to	to	ADP
faba-149	109	25	companies	company	NOUN
faba-149	109	26	that	that	PRON
faba-149	109	27	have	have	VERB
faba-149	109	28	low	low	ADJ
faba-149	109	29	liquidity	liquidity	NOUN
faba-149	109	30	.	.	PUNCT
faba-149	110	1	management	management	NOUN
faba-149	110	2	will	will	AUX
faba-149	110	3	disclose	disclose	VERB
faba-149	110	4	more	more	ADJ
faba-149	110	5	risk	risk	NOUN
faba-149	110	6	information	information	NOUN
faba-149	110	7	if	if	SCONJ
faba-149	110	8	their	their	PRON
faba-149	110	9	liquidity	liquidity	NOUN
faba-149	110	10	ratio	ratio	NOUN
faba-149	110	11	is	be	AUX
faba-149	110	12	high	high	ADJ
faba-149	110	13	.	.	PUNCT
faba-149	111	1	this	this	PRON
faba-149	111	2	is	be	AUX
faba-149	111	3	done	do	VERB
faba-149	111	4	because	because	SCONJ
faba-149	111	5	they	they	PRON
faba-149	111	6	want	want	VERB
faba-149	111	7	to	to	PART
faba-149	111	8	demonstrate	demonstrate	VERB
faba-149	111	9	their	their	PRON
faba-149	111	10	ability	ability	NOUN
faba-149	111	11	to	to	PART
faba-149	111	12	manage	manage	VERB
faba-149	111	13	liquidity	liquidity	NOUN
faba-149	111	14	risk	risk	NOUN
faba-149	111	15	compared	compare	VERB
faba-149	111	16	to	to	ADP
faba-149	111	17	companies	company	NOUN
faba-149	111	18	with	with	ADP
faba-149	111	19	low	low	ADJ
faba-149	111	20	liquidity	liquidity	NOUN
faba-149	111	21	ratios	ratio	NOUN
faba-149	111	22	,	,	PUNCT
faba-149	111	23	and	and	CCONJ
faba-149	111	24	want	want	VERB
faba-149	111	25	to	to	PART
faba-149	111	26	provide	provide	VERB
faba-149	111	27	an	an	DET
faba-149	111	28	explanation	explanation	NOUN
faba-149	111	29	to	to	ADP
faba-149	111	30	stakeholders	stakeholder	NOUN
faba-149	111	31	about	about	ADP
faba-149	111	32	the	the	DET
faba-149	111	33	condition	condition	NOUN
faba-149	111	34	of	of	ADP
faba-149	111	35	these	these	DET
faba-149	111	36	companies	company	NOUN
faba-149	111	37	h2	h2	NOUN
faba-149	111	38	:	:	PUNCT
faba-149	111	39	liquidity	liquidity	NOUN
faba-149	111	40	has	have	VERB
faba-149	111	41	an	an	DET
faba-149	111	42	effect	effect	NOUN
faba-149	111	43	on	on	ADP
faba-149	111	44	financial	financial	ADJ
faba-149	111	45	risk	risk	NOUN
faba-149	111	46	disclosure	disclosure	NOUN
faba-149	111	47	the	the	DET
faba-149	111	48	effect	effect	NOUN
faba-149	111	49	of	of	ADP
faba-149	111	50	the	the	DET
faba-149	111	51	size	size	NOUN
faba-149	111	52	of	of	ADP
faba-149	111	53	the	the	DET
faba-149	111	54	board	board	NOUN
faba-149	111	55	of	of	ADP
faba-149	111	56	commissioners	commissioner	NOUN
faba-149	111	57	on	on	ADP
faba-149	111	58	the	the	DET
faba-149	111	59	disclosure	disclosure	NOUN
faba-149	111	60	of	of	ADP
faba-149	111	61	financial	financial	ADJ
faba-149	111	62	risk	risk	NOUN
faba-149	111	63	the	the	DET
faba-149	111	64	board	board	NOUN
faba-149	111	65	of	of	ADP
faba-149	111	66	commissioners	commissioner	NOUN
faba-149	111	67	is	be	AUX
faba-149	111	68	one	one	NUM
faba-149	111	69	of	of	ADP
faba-149	111	70	the	the	DET
faba-149	111	71	components	component	NOUN
faba-149	111	72	of	of	ADP
faba-149	111	73	corporate	corporate	ADJ
faba-149	111	74	governance	governance	NOUN
faba-149	111	75	that	that	PRON
faba-149	111	76	can	can	AUX
faba-149	111	77	influence	influence	VERB
faba-149	111	78	financial	financial	ADJ
faba-149	111	79	risk	risk	NOUN
faba-149	111	80	disclosure	disclosure	NOUN
faba-149	111	81	.	.	PUNCT
faba-149	112	1	the	the	DET
faba-149	112	2	task	task	NOUN
faba-149	112	3	of	of	ADP
faba-149	112	4	the	the	DET
faba-149	112	5	board	board	NOUN
faba-149	112	6	of	of	ADP
faba-149	112	7	commissioners	commissioner	NOUN
faba-149	112	8	is	be	AUX
faba-149	112	9	to	to	PART
faba-149	112	10	ensure	ensure	VERB
faba-149	112	11	that	that	SCONJ
faba-149	112	12	the	the	DET
faba-149	112	13	company	company	NOUN
faba-149	112	14	's	's	PART
faba-149	112	15	strategy	strategy	NOUN
faba-149	112	16	is	be	AUX
faba-149	112	17	carried	carry	VERB
faba-149	112	18	out	out	ADP
faba-149	112	19	,	,	PUNCT
faba-149	112	20	supervise	supervise	VERB
faba-149	112	21	management	management	NOUN
faba-149	112	22	in	in	ADP
faba-149	112	23	managing	manage	VERB
faba-149	112	24	the	the	DET
faba-149	112	25	company	company	NOUN
faba-149	112	26	,	,	PUNCT
faba-149	112	27	and	and	CCONJ
faba-149	112	28	require	require	VERB
faba-149	112	29	accountability	accountability	NOUN
faba-149	112	30	(	(	PUNCT
faba-149	112	31	fcgi	fcgi	PROPN
faba-149	112	32	,	,	PUNCT
faba-149	112	33	2010	2010	NUM
faba-149	112	34	)	)	PUNCT
faba-149	112	35	.	.	PUNCT
faba-149	113	1	maharani	maharani	PROPN
faba-149	113	2	and	and	CCONJ
faba-149	113	3	soewarno	soewarno	NOUN
faba-149	113	4	(	(	PUNCT
faba-149	113	5	2018	2018	NUM
faba-149	113	6	)	)	PUNCT
faba-149	113	7	state	state	NOUN
faba-149	113	8	that	that	SCONJ
faba-149	113	9	a	a	DET
faba-149	113	10	large	large	ADJ
faba-149	113	11	number	number	NOUN
faba-149	113	12	of	of	ADP
faba-149	113	13	commissioners	commissioner	NOUN
faba-149	113	14	can	can	AUX
faba-149	113	15	increase	increase	VERB
faba-149	113	16	accuracy	accuracy	NOUN
faba-149	113	17	in	in	ADP
faba-149	113	18	supervising	supervise	VERB
faba-149	113	19	and	and	CCONJ
faba-149	113	20	controlling	control	VERB
faba-149	113	21	company	company	NOUN
faba-149	113	22	management	management	NOUN
faba-149	113	23	.	.	PUNCT
faba-149	114	1	hussainey	hussainey	NOUN
faba-149	114	2	and	and	CCONJ
faba-149	114	3	al	al	PROPN
faba-149	114	4	-	-	PUNCT
faba-149	114	5	najjar	najjar	PROPN
faba-149	114	6	(	(	PUNCT
faba-149	114	7	2011	2011	NUM
faba-149	114	8	)	)	PUNCT
faba-149	114	9	found	find	VERB
faba-149	114	10	that	that	SCONJ
faba-149	114	11	the	the	DET
faba-149	114	12	size	size	NOUN
faba-149	114	13	of	of	ADP
faba-149	114	14	the	the	DET
faba-149	114	15	board	board	NOUN
faba-149	114	16	of	of	ADP
faba-149	114	17	commissioners	commissioner	NOUN
faba-149	114	18	has	have	VERB
faba-149	114	19	an	an	DET
faba-149	114	20	effect	effect	NOUN
faba-149	114	21	on	on	ADP
faba-149	114	22	risk	risk	NOUN
faba-149	114	23	disclosure	disclosure	NOUN
faba-149	114	24	.	.	PUNCT
faba-149	115	1	according	accord	VERB
faba-149	115	2	to	to	ADP
faba-149	115	3	agency	agency	NOUN
faba-149	115	4	theory	theory	NOUN
faba-149	115	5	,	,	PUNCT
faba-149	115	6	the	the	DET
faba-149	115	7	board	board	NOUN
faba-149	115	8	of	of	ADP
faba-149	115	9	commissioners	commissioner	NOUN
faba-149	115	10	represents	represent	VERB
faba-149	115	11	the	the	DET
faba-149	115	12	main	main	ADJ
faba-149	115	13	internal	internal	ADJ
faba-149	115	14	mechanism	mechanism	NOUN
faba-149	115	15	for	for	ADP
faba-149	115	16	overseeing	oversee	VERB
faba-149	115	17	management	management	NOUN
faba-149	115	18	's	's	PART
faba-149	115	19	opportunistic	opportunistic	ADJ
faba-149	115	20	behavior	behavior	NOUN
faba-149	115	21	in	in	ADP
faba-149	115	22	order	order	NOUN
faba-149	115	23	to	to	PART
faba-149	115	24	help	help	VERB
faba-149	115	25	balance	balance	VERB
faba-149	115	26	the	the	DET
faba-149	115	27	interests	interest	NOUN
faba-149	115	28	of	of	ADP
faba-149	115	29	shareholders	shareholder	NOUN
faba-149	115	30	and	and	CCONJ
faba-149	115	31	management	management	NOUN
faba-149	115	32	.	.	PUNCT
faba-149	116	1	a	a	DET
faba-149	116	2	large	large	ADJ
faba-149	116	3	board	board	NOUN
faba-149	116	4	of	of	ADP
faba-149	116	5	commissioners	commissioner	NOUN
faba-149	116	6	can	can	AUX
faba-149	116	7	perform	perform	VERB
faba-149	116	8	more	more	ADV
faba-149	116	9	effectively	effectively	ADV
faba-149	116	10	in	in	ADP
faba-149	116	11	supervising	supervising	NOUN
faba-149	116	12	and	and	CCONJ
faba-149	116	13	the	the	DET
faba-149	116	14	pressure	pressure	NOUN
faba-149	116	15	exerted	exert	VERB
faba-149	116	16	on	on	ADP
faba-149	116	17	company	company	NOUN
faba-149	116	18	management	management	NOUN
faba-149	116	19	is	be	AUX
faba-149	116	20	getting	get	VERB
faba-149	116	21	stronger	strong	ADJ
faba-149	116	22	,	,	PUNCT
faba-149	116	23	thus	thus	ADV
faba-149	116	24	encouraging	encourage	VERB
faba-149	116	25	management	management	NOUN
faba-149	116	26	to	to	PART
faba-149	116	27	be	be	AUX
faba-149	116	28	more	more	ADV
faba-149	116	29	extensive	extensive	ADJ
faba-149	116	30	in	in	ADP
faba-149	116	31	making	make	VERB
faba-149	116	32	risk	risk	NOUN
faba-149	116	33	disclosures	disclosure	NOUN
faba-149	116	34	including	include	VERB
faba-149	116	35	disclosure	disclosure	NOUN
faba-149	116	36	of	of	ADP
faba-149	116	37	financial	financial	ADJ
faba-149	116	38	risks	risk	NOUN
faba-149	116	39	.	.	PUNCT
faba-149	117	1	h3	h3	NOUN
faba-149	117	2	:	:	PUNCT
faba-149	117	3	the	the	DET
faba-149	117	4	size	size	NOUN
faba-149	117	5	of	of	ADP
faba-149	117	6	the	the	DET
faba-149	117	7	board	board	NOUN
faba-149	117	8	of	of	ADP
faba-149	117	9	commissioners	commissioner	NOUN
faba-149	117	10	has	have	VERB
faba-149	117	11	an	an	DET
faba-149	117	12	effect	effect	NOUN
faba-149	117	13	on	on	ADP
faba-149	117	14	financial	financial	ADJ
faba-149	117	15	risk	risk	NOUN
faba-149	117	16	disclosure	disclosure	NOUN
faba-149	117	17	the	the	DET
faba-149	117	18	effect	effect	NOUN
faba-149	117	19	of	of	ADP
faba-149	117	20	audit	audit	NOUN
faba-149	117	21	committee	committee	NOUN
faba-149	117	22	size	size	NOUN
faba-149	117	23	on	on	ADP
faba-149	117	24	financial	financial	ADJ
faba-149	117	25	risk	risk	NOUN
faba-149	117	26	disclosure	disclosure	NOUN
faba-149	117	27	the	the	DET
faba-149	117	28	audit	audit	NOUN
faba-149	117	29	committee	committee	NOUN
faba-149	117	30	is	be	AUX
faba-149	117	31	a	a	DET
faba-149	117	32	body	body	NOUN
faba-149	117	33	formed	form	VERB
faba-149	117	34	with	with	ADP
faba-149	117	35	the	the	DET
faba-149	117	36	aim	aim	NOUN
faba-149	117	37	of	of	ADP
faba-149	117	38	assisting	assist	VERB
faba-149	117	39	the	the	DET
faba-149	117	40	board	board	NOUN
faba-149	117	41	of	of	ADP
faba-149	117	42	commissioners	commissioner	NOUN
faba-149	117	43	in	in	ADP
faba-149	117	44	maximizing	maximize	VERB
faba-149	117	45	the	the	DET
faba-149	117	46	oversight	oversight	NOUN
faba-149	117	47	function	function	NOUN
faba-149	117	48	within	within	ADP
faba-149	117	49	the	the	DET
faba-149	117	50	company	company	NOUN
faba-149	117	51	.	.	PUNCT
faba-149	118	1	the	the	DET
faba-149	118	2	existence	existence	NOUN
faba-149	118	3	of	of	ADP
faba-149	118	4	an	an	DET
faba-149	118	5	audit	audit	NOUN
faba-149	118	6	committee	committee	NOUN
faba-149	118	7	monitoring	monitor	VERB
faba-149	118	8	the	the	DET
faba-149	118	9	decision	decision	NOUN
faba-149	118	10	taken	take	VERB
faba-149	118	11	by	by	ADP
faba-149	118	12	the	the	DET
faba-149	118	13	manager	manager	NOUN
faba-149	118	14	for	for	ADP
faba-149	118	15	further	further	ADJ
faba-149	118	16	voluntary	voluntary	ADJ
faba-149	118	17	information	information	NOUN
faba-149	118	18	(	(	PUNCT
faba-149	118	19	samaha	samaha	NOUN
faba-149	118	20	and	and	CCONJ
faba-149	118	21	dahawy	dahawy	NOUN
faba-149	118	22	2011	2011	NUM
faba-149	118	23	)	)	PUNCT
faba-149	118	24	.	.	PUNCT
faba-149	119	1	according	accord	VERB
faba-149	119	2	to	to	ADP
faba-149	119	3	agency	agency	NOUN
faba-149	119	4	theory	theory	NOUN
faba-149	119	5	,	,	PUNCT
faba-149	119	6	the	the	DET
faba-149	119	7	audit	audit	NOUN
faba-149	119	8	committee	committee	NOUN
faba-149	119	9	,	,	PUNCT
faba-149	119	10	audit	audit	NOUN
faba-149	119	11	committee	committee	NOUN
faba-149	119	12	effect	effect	NOUN
faba-149	119	13	disclosure	disclosure	NOUN
faba-149	119	14	practices	practice	NOUN
faba-149	119	15	(	(	PUNCT
faba-149	119	16	alshirah	alshirah	PROPN
faba-149	119	17	et	et	PROPN
faba-149	119	18	al	al	PROPN
faba-149	119	19	.	.	PROPN
faba-149	119	20	2020	2020	NUM
faba-149	119	21	)	)	PUNCT
faba-149	119	22	.	.	PUNCT
faba-149	120	1	this	this	PRON
faba-149	120	2	is	be	AUX
faba-149	120	3	because	because	SCONJ
faba-149	120	4	such	such	DET
faba-149	120	5	a	a	DET
faba-149	120	6	committee	committee	NOUN
faba-149	120	7	is	be	AUX
faba-149	120	8	tasked	task	VERB
faba-149	120	9	with	with	ADP
faba-149	120	10	maximizing	maximize	VERB
faba-149	120	11	the	the	DET
faba-149	120	12	supervisory	supervisory	ADJ
faba-149	120	13	function	function	NOUN
faba-149	120	14	within	within	ADP
faba-149	120	15	the	the	DET
faba-149	120	16	company	company	NOUN
faba-149	120	17	.	.	PUNCT
faba-149	121	1	furthermore	furthermore	ADV
faba-149	121	2	,	,	PUNCT
faba-149	121	3	the	the	DET
faba-149	121	4	task	task	NOUN
faba-149	121	5	of	of	ADP
faba-149	121	6	the	the	DET
faba-149	121	7	audit	audit	NOUN
faba-149	121	8	committee	committee	NOUN
faba-149	121	9	is	be	AUX
faba-149	121	10	to	to	PART
faba-149	121	11	liaise	liaise	VERB
faba-149	121	12	between	between	ADP
faba-149	121	13	shareholders	shareholder	NOUN
faba-149	121	14	,	,	PUNCT
faba-149	121	15	the	the	DET
faba-149	121	16	board	board	NOUN
faba-149	121	17	of	of	ADP
faba-149	121	18	commissioners	commissioner	NOUN
faba-149	121	19	,	,	PUNCT
faba-149	121	20	and	and	CCONJ
faba-149	121	21	management	management	NOUN
faba-149	121	22	in	in	ADP
faba-149	121	23	terms	term	NOUN
faba-149	121	24	of	of	ADP
faba-149	121	25	internal	internal	ADJ
faba-149	121	26	control	control	NOUN
faba-149	121	27	.	.	PUNCT
faba-149	122	1	therefore	therefore	ADV
faba-149	122	2	,	,	PUNCT
faba-149	122	3	the	the	PRON
faba-149	122	4	larger	large	ADJ
faba-149	122	5	the	the	DET
faba-149	122	6	size	size	NOUN
faba-149	122	7	of	of	ADP
faba-149	122	8	the	the	DET
faba-149	122	9	audit	audit	NOUN
faba-149	122	10	committee	committee	NOUN
faba-149	122	11	,	,	PUNCT
faba-149	122	12	the	the	PRON
faba-149	122	13	more	more	ADV
faba-149	122	14	effective	effective	ADJ
faba-149	122	15	the	the	DET
faba-149	122	16	oversight	oversight	NOUN
faba-149	122	17	of	of	ADP
faba-149	122	18	the	the	DET
faba-149	122	19	company	company	NOUN
faba-149	122	20	meaning	mean	VERB
faba-149	122	21	that	that	SCONJ
faba-149	122	22	agency	agency	NOUN
faba-149	122	23	conflicts	conflict	NOUN
faba-149	122	24	that	that	PRON
faba-149	122	25	occur	occur	VERB
faba-149	122	26	due	due	ADP
faba-149	122	27	to	to	ADP
faba-149	122	28	management	management	NOUN
faba-149	122	29	's	's	PART
faba-149	122	30	desire	desire	NOUN
faba-149	122	31	to	to	PART
faba-149	122	32	improve	improve	VERB
faba-149	122	33	their	their	PRON
faba-149	122	34	own	own	ADJ
faba-149	122	35	welfare	welfare	NOUN
faba-149	122	36	by	by	ADP
faba-149	122	37	disclosing	disclose	VERB
faba-149	122	38	risks	risk	NOUN
faba-149	122	39	that	that	PRON
faba-149	122	40	benefit	benefit	VERB
faba-149	122	41	themselves	themselves	PRON
faba-149	122	42	can	can	AUX
faba-149	122	43	be	be	AUX
faba-149	122	44	minimized	minimize	VERB
faba-149	122	45	.	.	PUNCT
faba-149	123	1	a	a	DET
faba-149	123	2	large	large	ADJ
faba-149	123	3	number	number	NOUN
faba-149	123	4	of	of	ADP
faba-149	123	5	members	member	NOUN
faba-149	123	6	on	on	ADP
faba-149	123	7	an	an	DET
faba-149	123	8	audit	audit	NOUN
faba-149	123	9	committee	committee	NOUN
faba-149	123	10	will	will	AUX
faba-149	123	11	make	make	VERB
faba-149	123	12	its	its	PRON
faba-149	123	13	performance	performance	NOUN
faba-149	123	14	in	in	ADP
faba-149	123	15	assisting	assist	VERB
faba-149	123	16	the	the	DET
faba-149	123	17	board	board	NOUN
faba-149	123	18	of	of	ADP
faba-149	123	19	commissioners	commissioner	NOUN
faba-149	123	20	more	more	ADV
faba-149	123	21	effective	effective	ADJ
faba-149	123	22	because	because	SCONJ
faba-149	123	23	it	it	PRON
faba-149	123	24	will	will	AUX
faba-149	123	25	involve	involve	VERB
faba-149	123	26	a	a	DET
faba-149	123	27	lot	lot	NOUN
faba-149	123	28	of	of	ADP
faba-149	123	29	expertise	expertise	NOUN
faba-149	123	30	and	and	CCONJ
faba-149	123	31	points	point	NOUN
faba-149	123	32	of	of	ADP
faba-149	123	33	view	view	NOUN
faba-149	123	34	needed	need	VERB
faba-149	123	35	in	in	ADP
faba-149	123	36	conducting	conduct	VERB
faba-149	123	37	supervision	supervision	NOUN
faba-149	123	38	,	,	PUNCT
faba-149	123	39	so	so	SCONJ
faba-149	123	40	management	management	NOUN
faba-149	123	41	will	will	AUX
faba-149	123	42	carry	carry	VERB
faba-149	123	43	out	out	ADP
faba-149	123	44	risk	risk	NOUN
faba-149	123	45	disclosure	disclosure	NOUN
faba-149	123	46	more	more	ADV
faba-149	123	47	broadly	broadly	ADV
faba-149	123	48	.	.	PUNCT
faba-149	124	1	h4	h4	NOUN
faba-149	124	2	:	:	PUNCT
faba-149	124	3	the	the	DET
faba-149	124	4	size	size	NOUN
faba-149	124	5	of	of	ADP
faba-149	124	6	the	the	DET
faba-149	124	7	audit	audit	NOUN
faba-149	124	8	committee	committee	NOUN
faba-149	124	9	has	have	VERB
faba-149	124	10	an	an	DET
faba-149	124	11	effect	effect	NOUN
faba-149	124	12	on	on	ADP
faba-149	124	13	financial	financial	ADJ
faba-149	124	14	risk	risk	NOUN
faba-149	124	15	disclosure	disclosure	NOUN
faba-149	124	16	irine	irine	NOUN
faba-149	124	17	herdjiono	herdjiono	PROPN
faba-149	124	18	and	and	CCONJ
faba-149	124	19	mira	mira	PROPN
faba-149	124	20	yanti/	yanti/	PROPN
faba-149	124	21	finance	finance	NOUN
faba-149	124	22	,	,	PUNCT
faba-149	124	23	accounting	accounting	NOUN
faba-149	124	24	and	and	CCONJ
faba-149	124	25	business	business	NOUN
faba-149	124	26	analysis	analysis	NOUN
faba-149	124	27	,	,	PUNCT
faba-149	124	28	volume	volume	NOUN
faba-149	124	29	5	5	NUM
faba-149	124	30	,	,	PUNCT
faba-149	124	31	issue	issue	NOUN
faba-149	124	32	1	1	NUM
faba-149	124	33	,	,	PUNCT
faba-149	124	34	2023	2023	NUM
faba-149	124	35	84	84	NUM
faba-149	124	36	method	method	NOUN
faba-149	124	37	this	this	DET
faba-149	124	38	research	research	NOUN
faba-149	124	39	was	be	AUX
faba-149	124	40	conducted	conduct	VERB
faba-149	124	41	on	on	ADP
faba-149	124	42	mining	mining	NOUN
faba-149	124	43	companies	company	NOUN
faba-149	124	44	listed	list	VERB
faba-149	124	45	on	on	ADP
faba-149	124	46	the	the	DET
faba-149	124	47	indonesian	indonesian	ADJ
faba-149	124	48	stock	stock	PROPN
faba-149	124	49	exchange	exchange	PROPN
faba-149	124	50	.	.	PUNCT
faba-149	125	1	below	below	ADV
faba-149	125	2	is	be	AUX
faba-149	125	3	an	an	DET
faba-149	125	4	explanation	explanation	NOUN
faba-149	125	5	of	of	ADP
faba-149	125	6	the	the	DET
faba-149	125	7	variables	variable	NOUN
faba-149	125	8	used	use	VERB
faba-149	125	9	in	in	ADP
faba-149	125	10	the	the	DET
faba-149	125	11	study	study	NOUN
faba-149	125	12	:	:	PUNCT
faba-149	125	13	table	table	NOUN
faba-149	125	14	1	1	NUM
faba-149	125	15	.	.	PUNCT
faba-149	126	1	definitions	definition	NOUN
faba-149	126	2	of	of	ADP
faba-149	126	3	operational	operational	ADJ
faba-149	126	4	variables	variable	NOUN
faba-149	126	5	variable	variable	ADJ
faba-149	126	6	definition	definition	NOUN
faba-149	126	7	measurements	measurement	NOUN
faba-149	126	8	profitability	profitability	VERB
faba-149	126	9	the	the	DET
faba-149	126	10	company	company	NOUN
faba-149	126	11	's	's	PART
faba-149	126	12	ability	ability	NOUN
faba-149	126	13	to	to	PART
faba-149	126	14	make	make	VERB
faba-149	126	15	a	a	DET
faba-149	126	16	profit	profit	NOUN
faba-149	126	17	in	in	ADP
faba-149	126	18	terms	term	NOUN
faba-149	126	19	of	of	ADP
faba-149	126	20	sales	sale	NOUN
faba-149	126	21	or	or	CCONJ
faba-149	126	22	investment	investment	NOUN
faba-149	126	23	npm	npm	NOUN
faba-149	126	24	=	=	NOUN
faba-149	126	25	profit	profit	NOUN
faba-149	126	26	after	after	ADP
faba-149	126	27	tax	tax	NOUN
faba-149	126	28	sales	sale	NOUN
faba-149	126	29	liquidity	liquidity	NOUN
faba-149	126	30	the	the	DET
faba-149	126	31	company	company	NOUN
faba-149	126	32	's	's	PART
faba-149	126	33	ability	ability	NOUN
faba-149	126	34	to	to	PART
faba-149	126	35	pay	pay	VERB
faba-149	126	36	its	its	PRON
faba-149	126	37	short	short	ADJ
faba-149	126	38	-	-	PUNCT
faba-149	126	39	term	term	NOUN
faba-149	126	40	obligations	obligation	NOUN
faba-149	126	41	by	by	ADP
faba-149	126	42	utilizing	utilize	VERB
faba-149	126	43	its	its	PRON
faba-149	126	44	current	current	ADJ
faba-149	126	45	assets	asset	NOUN
faba-149	126	46	cr	cr	NOUN
faba-149	126	47	=	=	PUNCT
faba-149	126	48	current	current	ADJ
faba-149	126	49	assets	asset	NOUN
faba-149	126	50	current	current	ADJ
faba-149	126	51	liabilities	liability	NOUN
faba-149	126	52	board	board	NOUN
faba-149	126	53	of	of	ADP
faba-149	126	54	commissioners	commissioner	NOUN
faba-149	126	55	size	size	VERB
faba-149	126	56	the	the	DET
faba-149	126	57	total	total	ADJ
faba-149	126	58	number	number	NOUN
faba-149	126	59	of	of	ADP
faba-149	126	60	members	member	NOUN
faba-149	126	61	of	of	ADP
faba-149	126	62	the	the	DET
faba-149	126	63	company	company	NOUN
faba-149	126	64	’s	’s	PART
faba-149	126	65	board	board	NOUN
faba-149	126	66	of	of	ADP
faba-149	126	67	commissioners	commissioner	NOUN
faba-149	126	68	∑	∑	PROPN
faba-149	126	69	board	board	NOUN
faba-149	126	70	of	of	ADP
faba-149	126	71	commissioners	commissioner	NOUN
faba-149	126	72	audit	audit	PROPN
faba-149	126	73	committee	committee	NOUN
faba-149	126	74	the	the	DET
faba-149	126	75	total	total	ADJ
faba-149	126	76	number	number	NOUN
faba-149	126	77	of	of	ADP
faba-149	126	78	members	member	NOUN
faba-149	126	79	of	of	ADP
faba-149	126	80	the	the	DET
faba-149	126	81	company	company	NOUN
faba-149	126	82	’s	’s	PART
faba-149	126	83	audit	audit	PROPN
faba-149	126	84	committee	committee	PROPN
faba-149	126	85	∑	∑	ADP
faba-149	126	86	audit	audit	PROPN
faba-149	126	87	committee	committee	NOUN
faba-149	126	88	financial	financial	ADJ
faba-149	126	89	risk	risk	NOUN
faba-149	126	90	disclosure	disclosure	NOUN
faba-149	126	91	measured	measure	VERB
faba-149	126	92	using	use	VERB
faba-149	126	93	the	the	DET
faba-149	126	94	financial	financial	ADJ
faba-149	126	95	risk	risk	NOUN
faba-149	126	96	disclosure	disclosure	NOUN
faba-149	126	97	index	index	NOUN
faba-149	126	98	(	(	PUNCT
faba-149	126	99	frdi	frdi	NOUN
faba-149	126	100	)	)	PUNCT
faba-149	126	101	in	in	ADP
faba-149	126	102	this	this	DET
faba-149	126	103	study	study	NOUN
faba-149	126	104	,	,	PUNCT
faba-149	126	105	frdi	frdi	PROPN
faba-149	126	106	consisted	consist	VERB
faba-149	126	107	of	of	ADP
faba-149	126	108	43	43	NUM
faba-149	126	109	disclosure	disclosure	NOUN
faba-149	126	110	items	item	NOUN
faba-149	126	111	referring	refer	VERB
faba-149	126	112	to	to	ADP
faba-149	126	113	ifrs	ifrs	PROPN
faba-149	126	114	no.7	no.7	PROPN
faba-149	126	115	.	.	PUNCT
faba-149	127	1	frdi	frdi	ADJ
faba-149	127	2	items	item	NOUN
faba-149	127	3	are	be	AUX
faba-149	127	4	divided	divide	VERB
faba-149	127	5	into	into	ADP
faba-149	127	6	three	three	NUM
faba-149	127	7	main	main	ADJ
faba-149	127	8	types	type	NOUN
faba-149	127	9	,	,	PUNCT
faba-149	127	10	namely	namely	ADV
faba-149	127	11	credit	credit	NOUN
faba-149	127	12	risk	risk	NOUN
faba-149	127	13	,	,	PUNCT
faba-149	127	14	liquidity	liquidity	NOUN
faba-149	127	15	risk	risk	NOUN
faba-149	127	16	and	and	CCONJ
faba-149	127	17	market	market	NOUN
faba-149	127	18	risk	risk	NOUN
faba-149	127	19	.	.	PUNCT
faba-149	128	1	based	base	VERB
faba-149	128	2	on	on	ADP
faba-149	128	3	ifrs	ifrs	PROPN
faba-149	128	4	no	no	NOUN
faba-149	128	5	.	.	PROPN
faba-149	128	6	7	7	NUM
faba-149	128	7	market	market	NOUN
faba-149	128	8	risk	risk	NOUN
faba-149	128	9	is	be	AUX
faba-149	128	10	divided	divide	VERB
faba-149	128	11	into	into	ADP
faba-149	128	12	three	three	NUM
faba-149	128	13	,	,	PUNCT
faba-149	128	14	namely	namely	ADV
faba-149	128	15	foreign	foreign	ADJ
faba-149	128	16	currency	currency	NOUN
faba-149	128	17	risk	risk	NOUN
faba-149	128	18	,	,	PUNCT
faba-149	128	19	interest	interest	NOUN
faba-149	128	20	rate	rate	NOUN
faba-149	128	21	risk	risk	NOUN
faba-149	128	22	and	and	CCONJ
faba-149	128	23	price	price	NOUN
faba-149	128	24	risk	risk	NOUN
faba-149	128	25	.	.	PUNCT
faba-149	129	1	the	the	DET
faba-149	129	2	calculation	calculation	NOUN
faba-149	129	3	of	of	ADP
faba-149	129	4	frdi	frdi	ADJ
faba-149	129	5	items	item	NOUN
faba-149	129	6	uses	use	VERB
faba-149	129	7	a	a	DET
faba-149	129	8	dichotomous	dichotomous	ADJ
faba-149	129	9	approach	approach	NOUN
faba-149	129	10	,	,	PUNCT
faba-149	129	11	namely	namely	ADV
faba-149	129	12	by	by	ADP
faba-149	129	13	giving	give	VERB
faba-149	129	14	a	a	DET
faba-149	129	15	value	value	NOUN
faba-149	129	16	of	of	ADP
faba-149	129	17	1	1	NUM
faba-149	129	18	to	to	ADP
faba-149	129	19	items	item	NOUN
faba-149	129	20	that	that	PRON
faba-149	129	21	are	be	AUX
faba-149	129	22	disclosed	disclose	VERB
faba-149	129	23	and	and	CCONJ
faba-149	129	24	0	0	NUM
faba-149	129	25	if	if	SCONJ
faba-149	129	26	they	they	PRON
faba-149	129	27	are	be	AUX
faba-149	129	28	not	not	PART
faba-149	129	29	disclosed	disclose	VERB
faba-149	129	30	.	.	PUNCT
faba-149	130	1	each	each	DET
faba-149	130	2	item	item	NOUN
faba-149	130	3	will	will	AUX
faba-149	130	4	be	be	AUX
faba-149	130	5	added	add	VERB
faba-149	130	6	up	up	ADP
faba-149	130	7	to	to	PART
faba-149	130	8	get	get	VERB
faba-149	130	9	the	the	DET
faba-149	130	10	total	total	ADJ
faba-149	130	11	number	number	NOUN
faba-149	130	12	of	of	ADP
faba-149	130	13	frdis	frdis	PROPN
faba-149	130	14	for	for	ADP
faba-149	130	15	a	a	DET
faba-149	130	16	company	company	NOUN
faba-149	130	17	.	.	PUNCT
faba-149	131	1	the	the	DET
faba-149	131	2	following	follow	VERB
faba-149	131	3	is	be	AUX
faba-149	131	4	the	the	DET
faba-149	131	5	formula	formula	NOUN
faba-149	131	6	for	for	ADP
faba-149	131	7	calculating	calculate	VERB
faba-149	131	8	the	the	DET
faba-149	131	9	frdi	frdi	ADJ
faba-149	131	10	variable	variable	NOUN
faba-149	131	11	used	use	VERB
faba-149	131	12	:	:	PUNCT
faba-149	131	13	frdi	frdi	ADJ
faba-149	131	14	=	=	NOUN
faba-149	131	15	number	number	NOUN
faba-149	131	16	of	of	ADP
faba-149	131	17	disclosure	disclosure	NOUN
faba-149	131	18	items	item	NOUN
faba-149	131	19	total	total	VERB
faba-149	131	20	financial	financial	ADJ
faba-149	131	21	risk	risk	NOUN
faba-149	131	22	disclosure	disclosure	NOUN
faba-149	131	23	items	item	NOUN
faba-149	131	24	according	accord	VERB
faba-149	131	25	to	to	ADP
faba-149	131	26	amran	amran	PROPN
faba-149	131	27	at	at	ADP
faba-149	131	28	al	al	PROPN
faba-149	131	29	.	.	PUNCT
faba-149	132	1	(	(	PUNCT
faba-149	132	2	2017	2017	NUM
faba-149	132	3	)	)	PUNCT
faba-149	132	4	there	there	PRON
faba-149	132	5	are	be	VERB
faba-149	132	6	several	several	ADJ
faba-149	132	7	provisions	provision	NOUN
faba-149	132	8	that	that	PRON
faba-149	132	9	are	be	AUX
faba-149	132	10	used	use	VERB
faba-149	132	11	in	in	ADP
faba-149	132	12	order	order	NOUN
faba-149	132	13	that	that	SCONJ
faba-149	132	14	the	the	DET
faba-149	132	15	information	information	NOUN
faba-149	132	16	obtained	obtain	VERB
faba-149	132	17	is	be	AUX
faba-149	132	18	considered	consider	VERB
faba-149	132	19	a	a	DET
faba-149	132	20	risk	risk	NOUN
faba-149	132	21	disclosure	disclosure	NOUN
faba-149	132	22	sentence	sentence	NOUN
faba-149	132	23	,	,	PUNCT
faba-149	132	24	namely	namely	ADV
faba-149	132	25	if	if	SCONJ
faba-149	132	26	the	the	DET
faba-149	132	27	reader	reader	NOUN
faba-149	132	28	is	be	AUX
faba-149	132	29	informed	inform	VERB
faba-149	132	30	about	about	ADP
faba-149	132	31	opportunities	opportunity	NOUN
faba-149	132	32	,	,	PUNCT
faba-149	132	33	hazards	hazard	NOUN
faba-149	132	34	,	,	PUNCT
faba-149	132	35	losses	loss	NOUN
faba-149	132	36	,	,	PUNCT
faba-149	132	37	and	and	CCONJ
faba-149	132	38	threats	threat	NOUN
faba-149	132	39	that	that	PRON
faba-149	132	40	have	have	AUX
faba-149	132	41	impacted	impact	VERB
faba-149	132	42	the	the	DET
faba-149	132	43	company	company	NOUN
faba-149	132	44	or	or	CCONJ
faba-149	132	45	possibly	possibly	ADV
faba-149	132	46	will	will	AUX
faba-149	132	47	do	do	VERB
faba-149	132	48	so	so	ADV
faba-149	132	49	in	in	ADP
faba-149	132	50	the	the	DET
faba-149	132	51	future	future	NOUN
faba-149	132	52	,	,	PUNCT
faba-149	132	53	or	or	CCONJ
faba-149	132	54	about	about	ADP
faba-149	132	55	the	the	DET
faba-149	132	56	management	management	NOUN
faba-149	132	57	of	of	ADP
faba-149	132	58	every	every	DET
faba-149	132	59	opportunity	opportunity	NOUN
faba-149	132	60	,	,	PUNCT
faba-149	132	61	prospect	prospect	NOUN
faba-149	132	62	,	,	PUNCT
faba-149	132	63	threat	threat	NOUN
faba-149	132	64	or	or	CCONJ
faba-149	132	65	exposure	exposure	NOUN
faba-149	132	66	to	to	ADP
faba-149	132	67	such	such	ADJ
faba-149	132	68	loss	loss	NOUN
faba-149	132	69	.	.	PUNCT
faba-149	133	1	if	if	SCONJ
faba-149	133	2	a	a	DET
faba-149	133	3	disclosure	disclosure	NOUN
faba-149	133	4	regarding	regard	VERB
faba-149	133	5	risk	risk	NOUN
faba-149	133	6	information	information	NOUN
faba-149	133	7	is	be	AUX
faba-149	133	8	too	too	ADV
faba-149	133	9	vague	vague	ADJ
faba-149	133	10	,	,	PUNCT
faba-149	133	11	then	then	ADV
faba-149	133	12	the	the	DET
faba-149	133	13	disclosure	disclosure	NOUN
faba-149	133	14	is	be	AUX
faba-149	133	15	not	not	PART
faba-149	133	16	considered	consider	VERB
faba-149	133	17	a	a	DET
faba-149	133	18	risk	risk	NOUN
faba-149	133	19	disclosure	disclosure	NOUN
faba-149	133	20	.	.	PUNCT
faba-149	134	1	each	each	DET
faba-149	134	2	repeated	repeat	VERB
faba-149	134	3	disclosure	disclosure	NOUN
faba-149	134	4	will	will	AUX
faba-149	134	5	be	be	AUX
faba-149	134	6	written	write	VERB
faba-149	134	7	as	as	ADP
faba-149	134	8	a	a	DET
faba-149	134	9	disclosure	disclosure	NOUN
faba-149	134	10	sentence	sentence	NOUN
faba-149	134	11	each	each	DET
faba-149	134	12	time	time	NOUN
faba-149	134	13	it	it	PRON
faba-149	134	14	is	be	AUX
faba-149	134	15	explained	explain	VERB
faba-149	134	16	.	.	PUNCT
faba-149	135	1	disclosure	disclosure	NOUN
faba-149	135	2	of	of	ADP
faba-149	135	3	risks	risk	NOUN
faba-149	135	4	presented	present	VERB
faba-149	135	5	can	can	AUX
faba-149	135	6	be	be	AUX
faba-149	135	7	in	in	ADP
faba-149	135	8	the	the	DET
faba-149	135	9	form	form	NOUN
faba-149	135	10	of	of	ADP
faba-149	135	11	good	good	ADJ
faba-149	135	12	risks	risk	NOUN
faba-149	135	13	,	,	PUNCT
faba-149	135	14	bad	bad	ADJ
faba-149	135	15	risks	risk	NOUN
faba-149	135	16	,	,	PUNCT
faba-149	135	17	or	or	CCONJ
faba-149	135	18	uncertainties	uncertainty	NOUN
faba-149	135	19	.	.	PUNCT
faba-149	136	1	data	datum	NOUN
faba-149	136	2	analysis	analysis	NOUN
faba-149	136	3	and	and	CCONJ
faba-149	136	4	discussion	discussion	NOUN
faba-149	136	5	general	general	ADJ
faba-149	136	6	description	description	NOUN
faba-149	136	7	of	of	ADP
faba-149	136	8	research	research	NOUN
faba-149	136	9	object	object	VERB
faba-149	136	10	the	the	DET
faba-149	136	11	objects	object	NOUN
faba-149	136	12	in	in	ADP
faba-149	136	13	this	this	DET
faba-149	136	14	study	study	NOUN
faba-149	136	15	used	use	VERB
faba-149	136	16	are	be	AUX
faba-149	136	17	mining	mining	NOUN
faba-149	136	18	companies	company	NOUN
faba-149	136	19	listed	list	VERB
faba-149	136	20	on	on	ADP
faba-149	136	21	the	the	DET
faba-149	136	22	idx	idx	NOUN
faba-149	136	23	from	from	ADP
faba-149	136	24	2017	2017	NUM
faba-149	136	25	to	to	ADP
faba-149	136	26	2019	2019	NUM
faba-149	136	27	.	.	PUNCT
faba-149	137	1	mining	mining	NOUN
faba-149	137	2	:	:	PUNCT
faba-149	137	3	includes	include	VERB
faba-149	137	4	shares	share	NOUN
faba-149	137	5	in	in	ADP
faba-149	137	6	the	the	DET
faba-149	137	7	mining	mining	NOUN
faba-149	137	8	and	and	CCONJ
faba-149	137	9	quarrying	quarrying	ADJ
faba-149	137	10	business	business	NOUN
faba-149	137	11	,	,	PUNCT
faba-149	137	12	such	such	ADJ
faba-149	137	13	as	as	ADP
faba-149	137	14	coal	coal	NOUN
faba-149	137	15	,	,	PUNCT
faba-149	137	16	oil	oil	NOUN
faba-149	137	17	and	and	CCONJ
faba-149	137	18	gas	gas	NOUN
faba-149	137	19	mining	mining	NOUN
faba-149	137	20	,	,	PUNCT
faba-149	137	21	metal	metal	NOUN
faba-149	137	22	ore	ore	NOUN
faba-149	137	23	,	,	PUNCT
faba-149	137	24	rock	rock	NOUN
faba-149	137	25	excavation	excavation	NOUN
faba-149	137	26	,	,	PUNCT
faba-149	137	27	clay	clay	NOUN
faba-149	137	28	excavation	excavation	NOUN
faba-149	137	29	,	,	PUNCT
faba-149	137	30	sand	sand	NOUN
faba-149	137	31	,	,	PUNCT
faba-149	137	32	salt	salt	NOUN
faba-149	137	33	mining	mining	NOUN
faba-149	137	34	and	and	CCONJ
faba-149	137	35	quarrying	quarry	VERB
faba-149	137	36	,	,	PUNCT
faba-149	137	37	mineral	mineral	NOUN
faba-149	137	38	mining	mining	NOUN
faba-149	137	39	,	,	PUNCT
faba-149	137	40	chemicals	chemical	NOUN
faba-149	137	41	,	,	PUNCT
faba-149	137	42	and	and	CCONJ
faba-149	137	43	fertilizer	fertilizer	NOUN
faba-149	137	44	materials	material	NOUN
faba-149	137	45	,	,	PUNCT
faba-149	137	46	as	as	ADV
faba-149	137	47	well	well	ADV
faba-149	137	48	as	as	ADP
faba-149	137	49	gypsum	gypsum	NOUN
faba-149	137	50	,	,	PUNCT
faba-149	137	51	asphalt	asphalt	NOUN
faba-149	137	52	and	and	CCONJ
faba-149	137	53	limestone	limestone	NOUN
faba-149	137	54	mining	mining	NOUN
faba-149	137	55	.	.	PUNCT
faba-149	138	1	the	the	DET
faba-149	138	2	reason	reason	NOUN
faba-149	138	3	researchers	researcher	NOUN
faba-149	138	4	used	use	VERB
faba-149	138	5	this	this	DET
faba-149	138	6	company	company	NOUN
faba-149	138	7	as	as	ADP
faba-149	138	8	a	a	DET
faba-149	138	9	research	research	NOUN
faba-149	138	10	object	object	NOUN
faba-149	138	11	is	be	AUX
faba-149	138	12	because	because	SCONJ
faba-149	138	13	it	it	PRON
faba-149	138	14	is	be	AUX
faba-149	138	15	one	one	NUM
faba-149	138	16	of	of	ADP
faba-149	138	17	the	the	DET
faba-149	138	18	sectors	sector	NOUN
faba-149	138	19	with	with	ADP
faba-149	138	20	high	high	ADJ
faba-149	138	21	risk	risk	NOUN
faba-149	138	22	(	(	PUNCT
faba-149	138	23	uncertainty	uncertainty	NOUN
faba-149	138	24	)	)	PUNCT
faba-149	138	25	,	,	PUNCT
faba-149	138	26	the	the	DET
faba-149	138	27	mining	mining	NOUN
faba-149	138	28	sector	sector	NOUN
faba-149	138	29	is	be	AUX
faba-149	138	30	in	in	ADP
faba-149	138	31	great	great	ADJ
faba-149	138	32	demand	demand	NOUN
faba-149	138	33	by	by	ADP
faba-149	138	34	investors	investor	NOUN
faba-149	138	35	and	and	CCONJ
faba-149	138	36	is	be	AUX
faba-149	138	37	a	a	DET
faba-149	138	38	pillar	pillar	NOUN
faba-149	138	39	of	of	ADP
faba-149	138	40	a	a	DET
faba-149	138	41	country	country	NOUN
faba-149	138	42	's	's	PART
faba-149	138	43	economic	economic	ADJ
faba-149	138	44	development	development	NOUN
faba-149	138	45	.	.	PUNCT
faba-149	139	1	the	the	DET
faba-149	139	2	population	population	NOUN
faba-149	139	3	of	of	ADP
faba-149	139	4	this	this	DET
faba-149	139	5	study	study	NOUN
faba-149	139	6	were	be	AUX
faba-149	139	7	49	49	NUM
faba-149	139	8	companies	company	NOUN
faba-149	139	9	and	and	CCONJ
faba-149	139	10	the	the	DET
faba-149	139	11	sample	sample	NOUN
faba-149	139	12	was	be	AUX
faba-149	139	13	24	24	NUM
faba-149	139	14	companies	company	NOUN
faba-149	139	15	which	which	PRON
faba-149	139	16	were	be	AUX
faba-149	139	17	determined	determine	VERB
faba-149	139	18	based	base	VERB
faba-149	139	19	on	on	ADP
faba-149	139	20	the	the	DET
faba-149	139	21	purposive	purposive	ADJ
faba-149	139	22	sampling	sampling	NOUN
faba-149	139	23	method	method	NOUN
faba-149	139	24	,	,	PUNCT
faba-149	139	25	namely	namely	ADV
faba-149	139	26	determining	determine	VERB
faba-149	139	27	the	the	DET
faba-149	139	28	sample	sample	NOUN
faba-149	139	29	with	with	ADP
faba-149	139	30	certain	certain	ADJ
faba-149	139	31	criteria	criterion	NOUN
faba-149	139	32	irine	irine	PROPN
faba-149	139	33	herdjiono	herdjiono	PROPN
faba-149	139	34	and	and	CCONJ
faba-149	139	35	mira	mira	PROPN
faba-149	139	36	yanti/	yanti/	PROPN
faba-149	139	37	finance	finance	NOUN
faba-149	139	38	,	,	PUNCT
faba-149	139	39	accounting	accounting	NOUN
faba-149	139	40	and	and	CCONJ
faba-149	139	41	business	business	NOUN
faba-149	139	42	analysis	analysis	NOUN
faba-149	139	43	,	,	PUNCT
faba-149	139	44	volume	volume	NOUN
faba-149	139	45	5	5	NUM
faba-149	139	46	,	,	PUNCT
faba-149	139	47	issue	issue	NOUN
faba-149	139	48	1	1	NUM
faba-149	139	49	,	,	PUNCT
faba-149	139	50	2023	2023	NUM
faba-149	139	51	85	85	NUM
faba-149	139	52	table	table	NOUN
faba-149	139	53	2	2	NUM
faba-149	139	54	.	.	NOUN
faba-149	139	55	sampling	sample	VERB
faba-149	139	56	criteria	criterion	NOUN
faba-149	139	57	information	information	NOUN
faba-149	139	58	amount	amount	NOUN
faba-149	139	59	mining	mining	NOUN
faba-149	139	60	companies	company	NOUN
faba-149	139	61	listed	list	VERB
faba-149	139	62	on	on	ADP
faba-149	139	63	the	the	DET
faba-149	139	64	idx	idx	NOUN
faba-149	139	65	from	from	ADP
faba-149	139	66	2017	2017	NUM
faba-149	139	67	to	to	ADP
faba-149	139	68	2019	2019	NUM
faba-149	139	69	49	49	NUM
faba-149	139	70	companies	company	NOUN
faba-149	139	71	that	that	PRON
faba-149	139	72	do	do	AUX
faba-149	139	73	not	not	PART
faba-149	139	74	publish	publish	VERB
faba-149	139	75	complete	complete	ADJ
faba-149	139	76	annual	annual	ADJ
faba-149	139	77	reports	report	NOUN
faba-149	139	78	or	or	CCONJ
faba-149	139	79	consolidated	consolidated	ADJ
faba-149	139	80	financial	financial	ADJ
faba-149	139	81	reports	report	NOUN
faba-149	139	82	for	for	ADP
faba-149	139	83	2017	2017	NUM
faba-149	139	84	to	to	ADP
faba-149	139	85	2019	2019	NUM
faba-149	139	86	(	(	PUNCT
faba-149	139	87	6	6	NUM
faba-149	139	88	)	)	PUNCT
faba-149	139	89	companies	company	NOUN
faba-149	139	90	that	that	PRON
faba-149	139	91	experience	experience	VERB
faba-149	139	92	losses	loss	NOUN
faba-149	139	93	(	(	PUNCT
faba-149	139	94	14	14	NUM
faba-149	139	95	)	)	PUNCT
faba-149	139	96	companies	company	NOUN
faba-149	139	97	that	that	PRON
faba-149	139	98	were	be	AUX
faba-149	139	99	delisted	delist	VERB
faba-149	139	100	from	from	ADP
faba-149	139	101	2017	2017	NUM
faba-149	139	102	to	to	ADP
faba-149	139	103	2019	2019	NUM
faba-149	139	104	(	(	PUNCT
faba-149	139	105	2	2	NUM
faba-149	139	106	)	)	PUNCT
faba-149	139	107	companies	company	NOUN
faba-149	139	108	whose	whose	DET
faba-149	139	109	data	datum	NOUN
faba-149	139	110	is	be	AUX
faba-149	139	111	incomplete	incomplete	ADJ
faba-149	139	112	(	(	PUNCT
faba-149	139	113	3	3	X
faba-149	139	114	)	)	PUNCT
faba-149	139	115	company	company	NOUN
faba-149	139	116	observation	observation	NOUN
faba-149	139	117	data	datum	NOUN
faba-149	139	118	24	24	NUM
faba-149	139	119	total	total	ADJ
faba-149	139	120	processed	process	VERB
faba-149	139	121	samples	sample	NOUN
faba-149	139	122	(	(	PUNCT
faba-149	139	123	24	24	NUM
faba-149	139	124	companies	company	NOUN
faba-149	139	125	x	x	NOUN
faba-149	139	126	3	3	NUM
faba-149	139	127	years	year	NOUN
faba-149	139	128	)	)	PUNCT
faba-149	139	129	72	72	NUM
faba-149	139	130	descriptive	descriptive	ADJ
faba-149	139	131	statistics	statistic	NOUN
faba-149	139	132	descriptive	descriptive	ADJ
faba-149	139	133	statistics	statistic	NOUN
faba-149	139	134	aim	aim	VERB
faba-149	139	135	to	to	PART
faba-149	139	136	provide	provide	VERB
faba-149	139	137	an	an	DET
faba-149	139	138	overview	overview	NOUN
faba-149	139	139	of	of	ADP
faba-149	139	140	a	a	DET
faba-149	139	141	data	data	NOUN
faba-149	139	142	variable	variable	NOUN
faba-149	139	143	used	use	VERB
faba-149	139	144	in	in	ADP
faba-149	139	145	this	this	DET
faba-149	139	146	research	research	NOUN
faba-149	139	147	by	by	ADP
faba-149	139	148	looking	look	VERB
faba-149	139	149	at	at	ADP
faba-149	139	150	the	the	DET
faba-149	139	151	mean	mean	ADJ
faba-149	139	152	,	,	PUNCT
faba-149	139	153	maximum	maximum	ADJ
faba-149	139	154	,	,	PUNCT
faba-149	139	155	minimum	minimum	ADJ
faba-149	139	156	,	,	PUNCT
faba-149	139	157	and	and	CCONJ
faba-149	139	158	standard	standard	ADJ
faba-149	139	159	deviation	deviation	NOUN
faba-149	139	160	values	value	NOUN
faba-149	139	161	.	.	PUNCT
faba-149	140	1	the	the	DET
faba-149	140	2	following	follow	VERB
faba-149	140	3	are	be	AUX
faba-149	140	4	the	the	DET
faba-149	140	5	results	result	NOUN
faba-149	140	6	of	of	ADP
faba-149	140	7	the	the	DET
faba-149	140	8	descriptive	descriptive	ADJ
faba-149	140	9	statistical	statistical	ADJ
faba-149	140	10	analysis	analysis	NOUN
faba-149	140	11	.	.	PUNCT
faba-149	141	1	table	table	NOUN
faba-149	141	2	3	3	NUM
faba-149	141	3	.	.	PUNCT
faba-149	141	4	descriptive	descriptive	ADJ
faba-149	141	5	statistics	statistic	NOUN
faba-149	141	6	n	n	PRON
faba-149	141	7	minimum	minimum	ADJ
faba-149	141	8	maximum	maximum	ADJ
faba-149	141	9	mean	mean	ADJ
faba-149	141	10	std	std	NOUN
faba-149	141	11	.	.	PUNCT
faba-149	142	1	deviation	deviation	NOUN
faba-149	142	2	profitability	profitability	NOUN
faba-149	142	3	72	72	NUM
faba-149	142	4	0.002	0.002	NUM
faba-149	142	5	13.978	13.978	NUM
faba-149	142	6	0.321	0.321	NUM
faba-149	142	7	1.636	1.636	NUM
faba-149	142	8	liquidity	liquidity	NOUN
faba-149	142	9	72	72	NUM
faba-149	142	10	0.214	0.214	NUM
faba-149	142	11	9.222	9.222	NUM
faba-149	142	12	1.735	1.735	NUM
faba-149	142	13	1.335	1.335	NUM
faba-149	142	14	board	board	NOUN
faba-149	142	15	of	of	ADP
faba-149	142	16	commissioners	commissioner	NOUN
faba-149	142	17	size	size	VERB
faba-149	142	18	72	72	NUM
faba-149	142	19	3	3	NUM
faba-149	142	20	9	9	NUM
faba-149	142	21	4.89	4.89	NUM
faba-149	142	22	1.516	1.516	NUM
faba-149	142	23	audit	audit	NOUN
faba-149	142	24	committee	committee	NOUN
faba-149	142	25	size	size	NOUN
faba-149	142	26	72	72	NUM
faba-149	142	27	3	3	NUM
faba-149	142	28	4	4	NUM
faba-149	142	29	3.11	3.11	NUM
faba-149	142	30	0.316	0.316	NUM
faba-149	142	31	financial	financial	ADJ
faba-149	142	32	risk	risk	NOUN
faba-149	142	33	disclosure	disclosure	NOUN
faba-149	142	34	72	72	NUM
faba-149	142	35	0.209	0.209	NUM
faba-149	142	36	0.395	0.395	NUM
faba-149	142	37	0.299	0.299	NUM
faba-149	142	38	0.045	0.045	NUM
faba-149	142	39	valid	valid	ADJ
faba-149	142	40	n	n	CCONJ
faba-149	142	41	(	(	PUNCT
faba-149	142	42	listwise	listwise	ADJ
faba-149	142	43	)	)	PUNCT
faba-149	142	44	72	72	NUM
faba-149	142	45	source	source	NOUN
faba-149	142	46	:	:	PUNCT
faba-149	142	47	author	author	NOUN
faba-149	142	48	’s	’s	PART
faba-149	142	49	work	work	NOUN
faba-149	142	50	hypothesis	hypothesis	NOUN
faba-149	142	51	test	test	NOUN
faba-149	142	52	the	the	DET
faba-149	142	53	purpose	purpose	NOUN
faba-149	142	54	of	of	ADP
faba-149	142	55	the	the	DET
faba-149	142	56	r²	r²	NOUN
faba-149	142	57	test	test	NOUN
faba-149	142	58	is	be	AUX
faba-149	142	59	to	to	PART
faba-149	142	60	determine	determine	VERB
faba-149	142	61	the	the	DET
faba-149	142	62	ability	ability	NOUN
faba-149	142	63	of	of	ADP
faba-149	142	64	the	the	DET
faba-149	142	65	independent	independent	ADJ
faba-149	142	66	variable	variable	NOUN
faba-149	142	67	to	to	PART
faba-149	142	68	explain	explain	VERB
faba-149	142	69	the	the	DET
faba-149	142	70	dependent	dependent	ADJ
faba-149	142	71	variable	variable	NOUN
faba-149	142	72	.	.	PUNCT
faba-149	143	1	r²	r²	NOUN
faba-149	143	2	values	value	NOUN
faba-149	143	3	range	range	VERB
faba-149	143	4	between	between	ADP
faba-149	143	5	0	0	NUM
faba-149	143	6	and	and	CCONJ
faba-149	143	7	1	1	NUM
faba-149	143	8	.	.	PUNCT
faba-149	144	1	the	the	DET
faba-149	144	2	following	follow	VERB
faba-149	144	3	is	be	AUX
faba-149	144	4	a	a	DET
faba-149	144	5	table	table	NOUN
faba-149	144	6	of	of	ADP
faba-149	144	7	the	the	DET
faba-149	144	8	results	result	NOUN
faba-149	144	9	of	of	ADP
faba-149	144	10	the	the	DET
faba-149	144	11	coefficient	coefficient	NOUN
faba-149	144	12	of	of	ADP
faba-149	144	13	determination	determination	NOUN
faba-149	144	14	.	.	PUNCT
faba-149	145	1	table	table	NOUN
faba-149	145	2	4	4	NUM
faba-149	145	3	.	.	PUNCT
faba-149	146	1	determination	determination	NOUN
faba-149	146	2	coefficient	coefficient	PROPN
faba-149	146	3	test	test	NOUN
faba-149	146	4	results	result	NOUN
faba-149	146	5	model	model	NOUN
faba-149	146	6	r	r	NOUN
faba-149	146	7	r	r	NOUN
faba-149	146	8	square	square	ADJ
faba-149	146	9	adjusted	adjust	VERB
faba-149	146	10	r	r	NOUN
faba-149	146	11	square	square	NOUN
faba-149	146	12	1	1	NUM
faba-149	146	13	0.411	0.411	NUM
faba-149	146	14	0,169	0,169	NUM
faba-149	146	15	0,119	0,119	NUM
faba-149	146	16	source	source	NOUN
faba-149	146	17	:	:	PUNCT
faba-149	146	18	author	author	NOUN
faba-149	146	19	’s	’s	PART
faba-149	146	20	work	work	NOUN
faba-149	146	21	from	from	ADP
faba-149	146	22	table	table	NOUN
faba-149	146	23	4	4	NUM
faba-149	146	24	it	it	PRON
faba-149	146	25	can	can	AUX
faba-149	146	26	be	be	AUX
faba-149	146	27	seen	see	VERB
faba-149	146	28	that	that	SCONJ
faba-149	146	29	the	the	DET
faba-149	146	30	adjusted	adjust	VERB
faba-149	146	31	r	r	NOUN
faba-149	146	32	square	square	ADJ
faba-149	146	33	value	value	NOUN
faba-149	146	34	is	be	AUX
faba-149	146	35	0.119	0.119	NUM
faba-149	146	36	.	.	PUNCT
faba-149	147	1	this	this	PRON
faba-149	147	2	means	mean	VERB
faba-149	147	3	that	that	SCONJ
faba-149	147	4	the	the	DET
faba-149	147	5	independent	independent	ADJ
faba-149	147	6	variables	variable	NOUN
faba-149	147	7	(	(	PUNCT
faba-149	147	8	profitability	profitability	NOUN
faba-149	147	9	,	,	PUNCT
faba-149	147	10	liquidity	liquidity	NOUN
faba-149	147	11	,	,	PUNCT
faba-149	147	12	the	the	DET
faba-149	147	13	size	size	NOUN
faba-149	147	14	of	of	ADP
faba-149	147	15	the	the	DET
faba-149	147	16	board	board	NOUN
faba-149	147	17	of	of	ADP
faba-149	147	18	commissioners	commissioner	NOUN
faba-149	147	19	and	and	CCONJ
faba-149	147	20	the	the	DET
faba-149	147	21	size	size	NOUN
faba-149	147	22	of	of	ADP
faba-149	147	23	the	the	DET
faba-149	147	24	audit	audit	NOUN
faba-149	147	25	committee	committee	NOUN
faba-149	147	26	)	)	PUNCT
faba-149	147	27	are	be	AUX
faba-149	147	28	able	able	ADJ
faba-149	147	29	to	to	PART
faba-149	147	30	explain	explain	VERB
faba-149	147	31	the	the	DET
faba-149	147	32	dependent	dependent	ADJ
faba-149	147	33	variable	variable	NOUN
faba-149	147	34	(	(	PUNCT
faba-149	147	35	disclosure	disclosure	NOUN
faba-149	147	36	of	of	ADP
faba-149	147	37	financial	financial	ADJ
faba-149	147	38	risk	risk	NOUN
faba-149	147	39	)	)	PUNCT
faba-149	147	40	of	of	ADP
faba-149	147	41	11.9	11.9	NUM
faba-149	147	42	%	%	NOUN
faba-149	147	43	and	and	CCONJ
faba-149	147	44	88.1	88.1	NUM
faba-149	147	45	%	%	NOUN
faba-149	147	46	is	be	AUX
faba-149	147	47	explained	explain	VERB
faba-149	147	48	by	by	ADP
faba-149	147	49	other	other	ADJ
faba-149	147	50	variables	variable	NOUN
faba-149	147	51	outside	outside	ADP
faba-149	147	52	the	the	DET
faba-149	147	53	study	study	NOUN
faba-149	147	54	.	.	PUNCT
faba-149	148	1	the	the	DET
faba-149	148	2	t	t	PROPN
faba-149	148	3	test	test	NOUN
faba-149	148	4	was	be	AUX
faba-149	148	5	conducted	conduct	VERB
faba-149	148	6	to	to	PART
faba-149	148	7	see	see	VERB
faba-149	148	8	the	the	DET
faba-149	148	9	effect	effect	NOUN
faba-149	148	10	of	of	ADP
faba-149	148	11	each	each	DET
faba-149	148	12	independent	independent	ADJ
faba-149	148	13	variable	variable	NOUN
faba-149	148	14	on	on	ADP
faba-149	148	15	the	the	DET
faba-149	148	16	dependent	dependent	ADJ
faba-149	148	17	variable	variable	NOUN
faba-149	148	18	.	.	PUNCT
faba-149	149	1	the	the	DET
faba-149	149	2	following	follow	VERB
faba-149	149	3	is	be	AUX
faba-149	149	4	a	a	DET
faba-149	149	5	table	table	NOUN
faba-149	149	6	of	of	ADP
faba-149	149	7	the	the	DET
faba-149	149	8	partial	partial	ADJ
faba-149	149	9	test	test	NOUN
faba-149	149	10	results	result	NOUN
faba-149	149	11	of	of	ADP
faba-149	149	12	this	this	DET
faba-149	149	13	study	study	NOUN
faba-149	149	14	.	.	PUNCT
faba-149	150	1	table	table	NOUN
faba-149	150	2	5	5	NUM
faba-149	150	3	.	.	PUNCT
faba-149	150	4	partial	partial	ADJ
faba-149	150	5	test	test	NOUN
faba-149	150	6	results	result	NOUN
faba-149	150	7	model	model	PROPN
faba-149	150	8	t	t	PROPN
faba-149	150	9	sig	sig	PROPN
faba-149	150	10	.	.	PUNCT
faba-149	151	1	hypotheses	hypothese	VERB
faba-149	151	2	1	1	NUM
faba-149	151	3	(	(	PUNCT
faba-149	151	4	constant	constant	ADJ
faba-149	151	5	)	)	PUNCT
faba-149	151	6	2.974	2.974	NUM
faba-149	151	7	0.004	0.004	NUM
faba-149	151	8	profitability	profitability	NOUN
faba-149	151	9	-2.064	-2.064	PUNCT
faba-149	151	10	0.043	0.043	NUM
faba-149	151	11	*	*	PUNCT
faba-149	151	12	h1	h1	PROPN
faba-149	151	13	is	be	AUX
faba-149	151	14	accepted	accept	VERB
faba-149	151	15	liquidity	liquidity	NOUN
faba-149	151	16	0.606	0.606	NUM
faba-149	151	17	0.546	0.546	NUM
faba-149	151	18	h2	h2	NOUN
faba-149	151	19	is	be	AUX
faba-149	151	20	rejected	reject	VERB
faba-149	151	21	board	board	NOUN
faba-149	151	22	of	of	ADP
faba-149	151	23	commissioners	commissioner	NOUN
faba-149	151	24	size	size	VERB
faba-149	151	25	0.377	0.377	NUM
faba-149	151	26	0.707	0.707	NUM
faba-149	151	27	h3	h3	NOUN
faba-149	151	28	is	be	AUX
faba-149	151	29	rejected	reject	VERB
faba-149	151	30	audit	audit	NOUN
faba-149	151	31	committee	committee	NOUN
faba-149	151	32	size	size	VERB
faba-149	151	33	2.717	2.717	NUM
faba-149	151	34	0.008	0.008	NUM
faba-149	151	35	*	*	NOUN
faba-149	151	36	h4	h4	PROPN
faba-149	151	37	is	be	AUX
faba-149	151	38	accepted	accept	VERB
faba-149	151	39	source	source	NOUN
faba-149	151	40	:	:	PUNCT
faba-149	151	41	author	author	NOUN
faba-149	151	42	’s	’s	PART
faba-149	151	43	work	work	NOUN
faba-149	151	44	note	note	NOUN
faba-149	151	45	:	:	PUNCT
faba-149	151	46	*	*	PUNCT
faba-149	151	47	significance	significance	NOUN
faba-149	151	48	at	at	ADP
faba-149	151	49	the	the	DET
faba-149	151	50	5	5	NUM
faba-149	151	51	%	%	NOUN
faba-149	151	52	level	level	NOUN
faba-149	151	53	the	the	DET
faba-149	151	54	f	f	NOUN
faba-149	151	55	-	-	PUNCT
faba-149	151	56	test	test	NOUN
faba-149	151	57	was	be	AUX
faba-149	151	58	carried	carry	VERB
faba-149	151	59	out	out	ADP
faba-149	151	60	to	to	PART
faba-149	151	61	see	see	VERB
faba-149	151	62	the	the	DET
faba-149	151	63	effect	effect	NOUN
faba-149	151	64	of	of	ADP
faba-149	151	65	the	the	DET
faba-149	151	66	independent	independent	ADJ
faba-149	151	67	variables	variable	NOUN
faba-149	151	68	together	together	ADV
faba-149	151	69	on	on	ADP
faba-149	151	70	the	the	DET
faba-149	151	71	dependent	dependent	ADJ
faba-149	151	72	variable	variable	NOUN
faba-149	151	73	.	.	PUNCT
faba-149	152	1	the	the	DET
faba-149	152	2	following	follow	VERB
faba-149	152	3	are	be	AUX
faba-149	152	4	the	the	DET
faba-149	152	5	results	result	NOUN
faba-149	152	6	of	of	ADP
faba-149	152	7	the	the	DET
faba-149	152	8	simultaneous	simultaneous	ADJ
faba-149	152	9	tests	test	NOUN
faba-149	152	10	of	of	ADP
faba-149	152	11	this	this	DET
faba-149	152	12	study	study	NOUN
faba-149	152	13	.	.	PUNCT
faba-149	153	1	irine	irine	PROPN
faba-149	153	2	herdjiono	herdjiono	PROPN
faba-149	153	3	and	and	CCONJ
faba-149	153	4	mira	mira	PROPN
faba-149	153	5	yanti/	yanti/	PROPN
faba-149	153	6	finance	finance	NOUN
faba-149	153	7	,	,	PUNCT
faba-149	153	8	accounting	accounting	NOUN
faba-149	153	9	and	and	CCONJ
faba-149	153	10	business	business	NOUN
faba-149	153	11	analysis	analysis	NOUN
faba-149	153	12	,	,	PUNCT
faba-149	153	13	volume	volume	NOUN
faba-149	153	14	5	5	NUM
faba-149	153	15	,	,	PUNCT
faba-149	153	16	issue	issue	NOUN
faba-149	153	17	1	1	NUM
faba-149	153	18	,	,	PUNCT
faba-149	153	19	2023	2023	NUM
faba-149	153	20	86	86	NUM
faba-149	153	21	table	table	NOUN
faba-149	153	22	6	6	NUM
faba-149	153	23	.	.	PUNCT
faba-149	153	24	simultaneous	simultaneous	ADJ
faba-149	153	25	tests	test	NOUN
faba-149	153	26	results	result	VERB
faba-149	153	27	model	model	NOUN
faba-149	153	28	sum	sum	NOUN
faba-149	153	29	of	of	ADP
faba-149	153	30	squares	square	NOUN
faba-149	153	31	df	df	PROPN
faba-149	153	32	mean	mean	PROPN
faba-149	153	33	square	square	PROPN
faba-149	153	34	f	f	PROPN
faba-149	153	35	sig	sig	PROPN
faba-149	153	36	.	.	PUNCT
faba-149	154	1	regression	regression	VERB
faba-149	154	2	0.025	0.025	NUM
faba-149	154	3	4	4	NUM
faba-149	154	4	0.006	0.006	NUM
faba-149	154	5	3.399	3.399	NUM
faba-149	154	6	0.014a	0.014a	NOUN
faba-149	154	7	residual	residual	ADJ
faba-149	154	8	0.121	0.121	NUM
faba-149	154	9	67	67	NUM
faba-149	154	10	0.002	0.002	NUM
faba-149	154	11	total	total	NOUN
faba-149	154	12	0.146	0.146	NUM
faba-149	154	13	71	71	NUM
faba-149	154	14	source	source	NOUN
faba-149	154	15	:	:	PUNCT
faba-149	154	16	author	author	NOUN
faba-149	154	17	’s	’s	PART
faba-149	154	18	work	work	NOUN
faba-149	154	19	from	from	ADP
faba-149	154	20	table	table	NOUN
faba-149	154	21	6	6	NUM
faba-149	154	22	,	,	PUNCT
faba-149	154	23	it	it	PRON
faba-149	154	24	can	can	AUX
faba-149	154	25	be	be	AUX
faba-149	154	26	seen	see	VERB
faba-149	154	27	that	that	SCONJ
faba-149	154	28	the	the	DET
faba-149	154	29	significant	significant	ADJ
faba-149	154	30	value	value	NOUN
faba-149	154	31	is	be	AUX
faba-149	154	32	0.014a	0.014a	NOUN
faba-149	154	33	<	<	X
faba-149	154	34	0.05	0.05	NUM
faba-149	154	35	,	,	PUNCT
faba-149	154	36	so	so	SCONJ
faba-149	154	37	it	it	PRON
faba-149	154	38	is	be	AUX
faba-149	154	39	concluded	conclude	VERB
faba-149	154	40	that	that	SCONJ
faba-149	154	41	simultaneously	simultaneously	ADV
faba-149	154	42	the	the	DET
faba-149	154	43	variables	variable	NOUN
faba-149	154	44	of	of	ADP
faba-149	154	45	profitability	profitability	NOUN
faba-149	154	46	,	,	PUNCT
faba-149	154	47	liquidity	liquidity	NOUN
faba-149	154	48	,	,	PUNCT
faba-149	154	49	board	board	NOUN
faba-149	154	50	size	size	NOUN
faba-149	154	51	and	and	CCONJ
faba-149	154	52	audit	audit	NOUN
faba-149	154	53	committee	committee	NOUN
faba-149	154	54	size	size	NOUN
faba-149	154	55	affect	affect	VERB
faba-149	154	56	,	,	PUNCT
faba-149	154	57	the	the	DET
faba-149	154	58	disclosure	disclosure	NOUN
faba-149	154	59	of	of	ADP
faba-149	154	60	financial	financial	ADJ
faba-149	154	61	risk	risk	NOUN
faba-149	154	62	.	.	PUNCT
faba-149	155	1	discussion	discussion	NOUN
faba-149	155	2	the	the	DET
faba-149	155	3	effect	effect	NOUN
faba-149	155	4	of	of	ADP
faba-149	155	5	profitability	profitability	NOUN
faba-149	155	6	on	on	ADP
faba-149	155	7	the	the	DET
faba-149	155	8	disclosure	disclosure	NOUN
faba-149	155	9	of	of	ADP
faba-149	155	10	financial	financial	ADJ
faba-149	155	11	risk	risk	NOUN
faba-149	155	12	according	accord	VERB
faba-149	155	13	to	to	ADP
faba-149	155	14	the	the	DET
faba-149	155	15	results	result	NOUN
faba-149	155	16	obtained	obtain	VERB
faba-149	155	17	from	from	ADP
faba-149	155	18	the	the	DET
faba-149	155	19	first	first	ADJ
faba-149	155	20	hypothesis	hypothesis	NOUN
faba-149	155	21	test	test	NOUN
faba-149	155	22	,	,	PUNCT
faba-149	155	23	the	the	DET
faba-149	155	24	t	t	NOUN
faba-149	155	25	value	value	NOUN
faba-149	155	26	is	be	AUX
faba-149	155	27	-2.064	-2.064	PUNCT
faba-149	155	28	and	and	CCONJ
faba-149	155	29	,	,	PUNCT
faba-149	155	30	it	it	PRON
faba-149	155	31	is	be	AUX
faba-149	155	32	significant	significant	ADJ
faba-149	155	33	because	because	SCONJ
faba-149	155	34	0.043	0.043	NUM
faba-149	155	35	is	be	AUX
faba-149	155	36	<	<	X
faba-149	155	37	0.05	0.05	NUM
faba-149	155	38	which	which	PRON
faba-149	155	39	means	mean	VERB
faba-149	155	40	that	that	SCONJ
faba-149	155	41	,	,	PUNCT
faba-149	155	42	at	at	ADP
faba-149	155	43	a	a	DET
faba-149	155	44	significant	significant	ADJ
faba-149	155	45	level	level	NOUN
faba-149	155	46	of	of	ADP
faba-149	155	47	5	5	NUM
faba-149	155	48	%	%	NOUN
faba-149	155	49	,	,	PUNCT
faba-149	155	50	profitability	profitability	NOUN
faba-149	155	51	affects	affect	VERB
faba-149	155	52	disclosure	disclosure	NOUN
faba-149	155	53	of	of	ADP
faba-149	155	54	financial	financial	ADJ
faba-149	155	55	risk	risk	NOUN
faba-149	155	56	.	.	PUNCT
faba-149	156	1	thus	thus	ADV
faba-149	156	2	the	the	DET
faba-149	156	3	first	first	ADJ
faba-149	156	4	hypothesis	hypothesis	NOUN
faba-149	156	5	is	be	AUX
faba-149	156	6	accepted	accept	VERB
faba-149	156	7	.	.	PUNCT
faba-149	157	1	the	the	DET
faba-149	157	2	results	result	NOUN
faba-149	157	3	of	of	ADP
faba-149	157	4	this	this	DET
faba-149	157	5	study	study	NOUN
faba-149	157	6	are	be	AUX
faba-149	157	7	supported	support	VERB
faba-149	157	8	by	by	ADP
faba-149	157	9	yunifa	yunifa	NOUN
faba-149	157	10	and	and	CCONJ
faba-149	157	11	juliarto	juliarto	PROPN
faba-149	157	12	(	(	PUNCT
faba-149	157	13	2017	2017	NUM
faba-149	157	14	)	)	PUNCT
faba-149	157	15	who	who	PRON
faba-149	157	16	stated	state	VERB
faba-149	157	17	that	that	SCONJ
faba-149	157	18	profitability	profitability	NOUN
faba-149	157	19	affects	affect	VERB
faba-149	157	20	risk	risk	NOUN
faba-149	157	21	disclosure	disclosure	NOUN
faba-149	157	22	.	.	PUNCT
faba-149	158	1	however	however	ADV
faba-149	158	2	,	,	PUNCT
faba-149	158	3	in	in	ADP
faba-149	158	4	this	this	DET
faba-149	158	5	study	study	NOUN
faba-149	158	6	,	,	PUNCT
faba-149	158	7	profitability	profitability	NOUN
faba-149	158	8	has	have	VERB
faba-149	158	9	a	a	DET
faba-149	158	10	negative	negative	ADJ
faba-149	158	11	effect	effect	NOUN
faba-149	158	12	on	on	ADP
faba-149	158	13	the	the	DET
faba-149	158	14	disclosure	disclosure	NOUN
faba-149	158	15	of	of	ADP
faba-149	158	16	financial	financial	ADJ
faba-149	158	17	risk	risk	NOUN
faba-149	158	18	,	,	PUNCT
faba-149	158	19	meaning	mean	VERB
faba-149	158	20	that	that	SCONJ
faba-149	158	21	the	the	PRON
faba-149	158	22	higher	high	ADJ
faba-149	158	23	the	the	DET
faba-149	158	24	level	level	NOUN
faba-149	158	25	of	of	ADP
faba-149	158	26	profitability	profitability	NOUN
faba-149	158	27	achieved	achieve	VERB
faba-149	158	28	by	by	ADP
faba-149	158	29	a	a	DET
faba-149	158	30	company	company	NOUN
faba-149	158	31	,	,	PUNCT
faba-149	158	32	the	the	PRON
faba-149	158	33	lower	low	ADJ
faba-149	158	34	the	the	DET
faba-149	158	35	level	level	NOUN
faba-149	158	36	of	of	ADP
faba-149	158	37	the	the	DET
faba-149	158	38	disclosure	disclosure	NOUN
faba-149	158	39	of	of	ADP
faba-149	158	40	financial	financial	ADJ
faba-149	158	41	risk	risk	NOUN
faba-149	158	42	that	that	PRON
faba-149	158	43	is	be	AUX
faba-149	158	44	made	make	VERB
faba-149	158	45	.	.	PUNCT
faba-149	159	1	profitability	profitability	NOUN
faba-149	159	2	is	be	AUX
faba-149	159	3	a	a	DET
faba-149	159	4	description	description	NOUN
faba-149	159	5	of	of	ADP
faba-149	159	6	the	the	DET
faba-149	159	7	overall	overall	ADJ
faba-149	159	8	performance	performance	NOUN
faba-149	159	9	of	of	ADP
faba-149	159	10	management	management	NOUN
faba-149	159	11	which	which	PRON
faba-149	159	12	can	can	AUX
faba-149	159	13	be	be	AUX
faba-149	159	14	seen	see	VERB
faba-149	159	15	from	from	ADP
faba-149	159	16	the	the	DET
faba-149	159	17	amount	amount	NOUN
faba-149	159	18	of	of	ADP
faba-149	159	19	profit	profit	NOUN
faba-149	159	20	received	receive	VERB
faba-149	159	21	in	in	ADP
faba-149	159	22	relation	relation	NOUN
faba-149	159	23	to	to	ADP
faba-149	159	24	sales	sale	NOUN
faba-149	159	25	and	and	CCONJ
faba-149	159	26	investment	investment	NOUN
faba-149	159	27	.	.	PUNCT
faba-149	160	1	there	there	PRON
faba-149	160	2	is	be	VERB
faba-149	160	3	a	a	DET
faba-149	160	4	negative	negative	ADJ
faba-149	160	5	influence	influence	NOUN
faba-149	160	6	between	between	ADP
faba-149	160	7	profitability	profitability	NOUN
faba-149	160	8	and	and	CCONJ
faba-149	160	9	disclosure	disclosure	NOUN
faba-149	160	10	of	of	ADP
faba-149	160	11	financial	financial	ADJ
faba-149	160	12	risk	risk	NOUN
faba-149	160	13	because	because	SCONJ
faba-149	160	14	companies	company	NOUN
faba-149	160	15	that	that	PRON
faba-149	160	16	experience	experience	VERB
faba-149	160	17	low	low	ADJ
faba-149	160	18	profitability	profitability	NOUN
faba-149	160	19	also	also	ADV
faba-149	160	20	tend	tend	VERB
faba-149	160	21	to	to	PART
faba-149	160	22	experience	experience	VERB
faba-149	160	23	high	high	ADJ
faba-149	160	24	risk	risk	NOUN
faba-149	160	25	,	,	PUNCT
faba-149	160	26	so	so	CCONJ
faba-149	160	27	this	this	PRON
faba-149	160	28	encourages	encourage	VERB
faba-149	160	29	managers	manager	NOUN
faba-149	160	30	to	to	PART
faba-149	160	31	increase	increase	VERB
faba-149	160	32	risk	risk	NOUN
faba-149	160	33	disclosure	disclosure	NOUN
faba-149	160	34	in	in	ADP
faba-149	160	35	order	order	NOUN
faba-149	160	36	to	to	PART
faba-149	160	37	explain	explain	VERB
faba-149	160	38	in	in	ADP
faba-149	160	39	detail	detail	NOUN
faba-149	160	40	what	what	PRON
faba-149	160	41	happened	happen	VERB
faba-149	160	42	in	in	ADP
faba-149	160	43	order	order	NOUN
faba-149	160	44	to	to	PART
faba-149	160	45	explain	explain	VERB
faba-149	160	46	to	to	ADP
faba-149	160	47	the	the	DET
faba-149	160	48	shareholders	shareholder	NOUN
faba-149	160	49	how	how	SCONJ
faba-149	160	50	management	management	NOUN
faba-149	160	51	handled	handle	VERB
faba-149	160	52	the	the	DET
faba-149	160	53	risks	risk	NOUN
faba-149	160	54	that	that	PRON
faba-149	160	55	existed	exist	VERB
faba-149	160	56	,	,	PUNCT
faba-149	160	57	to	to	PART
faba-149	160	58	reduce	reduce	VERB
faba-149	160	59	negative	negative	ADJ
faba-149	160	60	views	view	NOUN
faba-149	160	61	of	of	ADP
faba-149	160	62	investment	investment	NOUN
faba-149	160	63	quality	quality	NOUN
faba-149	160	64	,	,	PUNCT
faba-149	160	65	and	and	CCONJ
faba-149	160	66	to	to	PART
faba-149	160	67	minimize	minimize	VERB
faba-149	160	68	the	the	DET
faba-149	160	69	occurrence	occurrence	NOUN
faba-149	160	70	of	of	ADP
faba-149	160	71	information	information	NOUN
faba-149	160	72	asymmetry	asymmetry	NOUN
faba-149	160	73	between	between	ADP
faba-149	160	74	the	the	DET
faba-149	160	75	management	management	NOUN
faba-149	160	76	and	and	CCONJ
faba-149	160	77	the	the	DET
faba-149	160	78	principals	principal	NOUN
faba-149	160	79	in	in	ADP
faba-149	160	80	accordance	accordance	NOUN
faba-149	160	81	with	with	ADP
faba-149	160	82	agency	agency	NOUN
faba-149	160	83	theory	theory	NOUN
faba-149	160	84	.	.	PUNCT
faba-149	161	1	however	however	ADV
faba-149	161	2	,	,	PUNCT
faba-149	161	3	the	the	DET
faba-149	161	4	empirical	empirical	ADJ
faba-149	161	5	research	research	NOUN
faba-149	161	6	on	on	ADP
faba-149	161	7	this	this	DET
faba-149	161	8	subject	subject	NOUN
faba-149	161	9	did	do	AUX
faba-149	161	10	not	not	PART
faba-149	161	11	find	find	VERB
faba-149	161	12	evidence	evidence	NOUN
faba-149	161	13	of	of	ADP
faba-149	161	14	the	the	DET
faba-149	161	15	existence	existence	NOUN
faba-149	161	16	of	of	ADP
faba-149	161	17	a	a	DET
faba-149	161	18	positive	positive	ADJ
faba-149	161	19	significant	significant	ADJ
faba-149	161	20	association	association	NOUN
faba-149	161	21	between	between	ADP
faba-149	161	22	a	a	DET
faba-149	161	23	company	company	NOUN
faba-149	161	24	's	's	PART
faba-149	161	25	profitability	profitability	NOUN
faba-149	161	26	and	and	CCONJ
faba-149	161	27	its	its	PRON
faba-149	161	28	risk	risk	NOUN
faba-149	161	29	disclosure	disclosure	NOUN
faba-149	161	30	level	level	NOUN
faba-149	161	31	(	(	PUNCT
faba-149	161	32	linsley	linsley	ADJ
faba-149	161	33	and	and	CCONJ
faba-149	161	34	shrives	shrive	NOUN
faba-149	161	35	2006	2006	NUM
faba-149	161	36	)	)	PUNCT
faba-149	161	37	.	.	PUNCT
faba-149	162	1	the	the	DET
faba-149	162	2	effect	effect	NOUN
faba-149	162	3	of	of	ADP
faba-149	162	4	liquidity	liquidity	NOUN
faba-149	162	5	on	on	ADP
faba-149	162	6	the	the	DET
faba-149	162	7	disclosure	disclosure	NOUN
faba-149	162	8	of	of	ADP
faba-149	162	9	financial	financial	ADJ
faba-149	162	10	risk	risk	NOUN
faba-149	162	11	according	accord	VERB
faba-149	162	12	to	to	ADP
faba-149	162	13	the	the	DET
faba-149	162	14	results	result	NOUN
faba-149	162	15	of	of	ADP
faba-149	162	16	the	the	DET
faba-149	162	17	second	second	ADJ
faba-149	162	18	hypothesis	hypothesis	NOUN
faba-149	162	19	test	test	NOUN
faba-149	162	20	,	,	PUNCT
faba-149	162	21	the	the	DET
faba-149	162	22	t	t	NOUN
faba-149	162	23	value	value	NOUN
faba-149	162	24	is	be	AUX
faba-149	162	25	0.606	0.606	NUM
faba-149	162	26	and	and	CCONJ
faba-149	162	27	it	it	PRON
faba-149	162	28	is	be	AUX
faba-149	162	29	not	not	PART
faba-149	162	30	statistically	statistically	ADV
faba-149	162	31	significant	significant	ADJ
faba-149	162	32	because	because	SCONJ
faba-149	162	33	0.546	0.546	NUM
faba-149	162	34	>	>	SYM
faba-149	162	35	0.05	0.05	NUM
faba-149	162	36	which	which	PRON
faba-149	162	37	means	mean	VERB
faba-149	162	38	that	that	SCONJ
faba-149	162	39	,	,	PUNCT
faba-149	162	40	with	with	ADP
faba-149	162	41	a	a	DET
faba-149	162	42	significant	significant	ADJ
faba-149	162	43	level	level	NOUN
faba-149	162	44	of	of	ADP
faba-149	162	45	5	5	NUM
faba-149	162	46	%	%	NOUN
faba-149	162	47	,	,	PUNCT
faba-149	162	48	liquidity	liquidity	NOUN
faba-149	162	49	has	have	VERB
faba-149	162	50	no	no	DET
faba-149	162	51	effect	effect	NOUN
faba-149	162	52	on	on	ADP
faba-149	162	53	the	the	DET
faba-149	162	54	disclosure	disclosure	NOUN
faba-149	162	55	of	of	ADP
faba-149	162	56	financial	financial	ADJ
faba-149	162	57	risk	risk	NOUN
faba-149	162	58	.	.	PUNCT
faba-149	163	1	thus	thus	ADV
faba-149	163	2	the	the	DET
faba-149	163	3	second	second	ADJ
faba-149	163	4	hypothesis	hypothesis	NOUN
faba-149	163	5	is	be	AUX
faba-149	163	6	rejected	reject	VERB
faba-149	163	7	.	.	PUNCT
faba-149	164	1	according	accord	VERB
faba-149	164	2	to	to	ADP
faba-149	164	3	signal	signal	PROPN
faba-149	164	4	theory	theory	NOUN
faba-149	164	5	,	,	PUNCT
faba-149	164	6	management	management	NOUN
faba-149	164	7	will	will	AUX
faba-149	164	8	disclose	disclose	VERB
faba-149	164	9	more	more	ADJ
faba-149	164	10	risk	risk	NOUN
faba-149	164	11	information	information	NOUN
faba-149	164	12	if	if	SCONJ
faba-149	164	13	their	their	PRON
faba-149	164	14	company	company	NOUN
faba-149	164	15	’s	’s	PART
faba-149	164	16	liquidity	liquidity	NOUN
faba-149	164	17	ratio	ratio	NOUN
faba-149	164	18	is	be	AUX
faba-149	164	19	high	high	ADJ
faba-149	164	20	.	.	PUNCT
faba-149	165	1	this	this	PRON
faba-149	165	2	is	be	AUX
faba-149	165	3	done	do	VERB
faba-149	165	4	because	because	SCONJ
faba-149	165	5	they	they	PRON
faba-149	165	6	want	want	VERB
faba-149	165	7	to	to	PART
faba-149	165	8	show	show	VERB
faba-149	165	9	their	their	PRON
faba-149	165	10	ability	ability	NOUN
faba-149	165	11	to	to	PART
faba-149	165	12	manage	manage	VERB
faba-149	165	13	liquidity	liquidity	NOUN
faba-149	165	14	risk	risk	NOUN
faba-149	165	15	compared	compare	VERB
faba-149	165	16	to	to	ADP
faba-149	165	17	companies	company	NOUN
faba-149	165	18	with	with	ADP
faba-149	165	19	low	low	ADJ
faba-149	165	20	liquidity	liquidity	NOUN
faba-149	165	21	ratios	ratio	NOUN
faba-149	165	22	,	,	PUNCT
faba-149	165	23	and	and	CCONJ
faba-149	165	24	they	they	PRON
faba-149	165	25	want	want	VERB
faba-149	165	26	to	to	PART
faba-149	165	27	provide	provide	VERB
faba-149	165	28	an	an	DET
faba-149	165	29	explanation	explanation	NOUN
faba-149	165	30	to	to	ADP
faba-149	165	31	stakeholders	stakeholder	NOUN
faba-149	165	32	about	about	ADP
faba-149	165	33	the	the	DET
faba-149	165	34	condition	condition	NOUN
faba-149	165	35	of	of	ADP
faba-149	165	36	these	these	DET
faba-149	165	37	companies	company	NOUN
faba-149	165	38	(	(	PUNCT
faba-149	165	39	amran	amran	NOUN
faba-149	165	40	et	et	PROPN
faba-149	165	41	al	al	PROPN
faba-149	165	42	.	.	PROPN
faba-149	165	43	2009	2009	NUM
faba-149	165	44	)	)	PUNCT
faba-149	165	45	.	.	PUNCT
faba-149	166	1	however	however	ADV
faba-149	166	2	,	,	PUNCT
faba-149	166	3	the	the	DET
faba-149	166	4	results	result	NOUN
faba-149	166	5	of	of	ADP
faba-149	166	6	this	this	DET
faba-149	166	7	study	study	NOUN
faba-149	166	8	do	do	AUX
faba-149	166	9	not	not	PART
faba-149	166	10	show	show	VERB
faba-149	166	11	the	the	DET
faba-149	166	12	effect	effect	NOUN
faba-149	166	13	of	of	ADP
faba-149	166	14	liquidity	liquidity	NOUN
faba-149	166	15	on	on	ADP
faba-149	166	16	financial	financial	ADJ
faba-149	166	17	risk	risk	NOUN
faba-149	166	18	disclosure	disclosure	NOUN
faba-149	166	19	.	.	PUNCT
faba-149	167	1	a	a	DET
faba-149	167	2	company	company	NOUN
faba-149	167	3	’s	’s	PART
faba-149	167	4	level	level	NOUN
faba-149	167	5	of	of	ADP
faba-149	167	6	liquidity	liquidity	NOUN
faba-149	167	7	does	do	AUX
faba-149	167	8	not	not	PART
faba-149	167	9	affect	affect	VERB
faba-149	167	10	the	the	DET
faba-149	167	11	extent	extent	NOUN
faba-149	167	12	of	of	ADP
faba-149	167	13	financial	financial	ADJ
faba-149	167	14	risk	risk	NOUN
faba-149	167	15	disclosure	disclosure	NOUN
faba-149	167	16	given	give	VERB
faba-149	167	17	because	because	SCONJ
faba-149	167	18	producing	produce	VERB
faba-149	167	19	liquidity	liquidity	NOUN
faba-149	167	20	is	be	AUX
faba-149	167	21	imperative	imperative	ADJ
faba-149	167	22	for	for	ADP
faba-149	167	23	every	every	DET
faba-149	167	24	company	company	NOUN
faba-149	167	25	.	.	PUNCT
faba-149	168	1	its	its	PRON
faba-149	168	2	management	management	NOUN
faba-149	168	3	considers	consider	VERB
faba-149	168	4	whether	whether	SCONJ
faba-149	168	5	the	the	DET
faba-149	168	6	level	level	NOUN
faba-149	168	7	of	of	ADP
faba-149	168	8	liquidity	liquidity	NOUN
faba-149	168	9	is	be	AUX
faba-149	168	10	sufficient	sufficient	ADJ
faba-149	168	11	to	to	PART
faba-149	168	12	serve	serve	VERB
faba-149	168	13	as	as	ADP
faba-149	168	14	a	a	DET
faba-149	168	15	positive	positive	ADJ
faba-149	168	16	signal	signal	NOUN
faba-149	168	17	for	for	SCONJ
faba-149	168	18	stakeholders	stakeholder	NOUN
faba-149	168	19	to	to	PART
faba-149	168	20	assess	assess	VERB
faba-149	168	21	the	the	DET
faba-149	168	22	company	company	NOUN
faba-149	168	23	's	's	PART
faba-149	168	24	prospects	prospect	NOUN
faba-149	168	25	without	without	ADP
faba-149	168	26	having	have	VERB
faba-149	168	27	to	to	PART
faba-149	168	28	disclose	disclose	VERB
faba-149	168	29	risks	risk	NOUN
faba-149	168	30	more	more	ADV
faba-149	168	31	broadly	broadly	ADV
faba-149	168	32	.	.	PUNCT
faba-149	169	1	the	the	DET
faba-149	169	2	effect	effect	NOUN
faba-149	169	3	of	of	ADP
faba-149	169	4	the	the	DET
faba-149	169	5	size	size	NOUN
faba-149	169	6	of	of	ADP
faba-149	169	7	the	the	DET
faba-149	169	8	board	board	NOUN
faba-149	169	9	of	of	ADP
faba-149	169	10	commissioners	commissioner	NOUN
faba-149	169	11	on	on	ADP
faba-149	169	12	the	the	DET
faba-149	169	13	disclosure	disclosure	NOUN
faba-149	169	14	of	of	ADP
faba-149	169	15	financial	financial	ADJ
faba-149	169	16	risk	risk	NOUN
faba-149	169	17	according	accord	VERB
faba-149	169	18	to	to	ADP
faba-149	169	19	the	the	DET
faba-149	169	20	results	result	NOUN
faba-149	169	21	of	of	ADP
faba-149	169	22	the	the	DET
faba-149	169	23	third	third	ADJ
faba-149	169	24	hypothesis	hypothesis	NOUN
faba-149	169	25	test	test	NOUN
faba-149	169	26	,	,	PUNCT
faba-149	169	27	the	the	DET
faba-149	169	28	t	t	NOUN
faba-149	169	29	value	value	NOUN
faba-149	169	30	is	be	AUX
faba-149	169	31	0.377	0.377	NUM
faba-149	169	32	and	and	CCONJ
faba-149	169	33	it	it	PRON
faba-149	169	34	is	be	AUX
faba-149	169	35	not	not	PART
faba-149	169	36	statistically	statistically	ADV
faba-149	169	37	significant	significant	ADJ
faba-149	169	38	because	because	SCONJ
faba-149	169	39	0.707	0.707	NUM
faba-149	169	40	>	>	SYM
faba-149	169	41	0.05	0.05	NUM
faba-149	169	42	which	which	PRON
faba-149	169	43	means	mean	VERB
faba-149	169	44	that	that	SCONJ
faba-149	169	45	,	,	PUNCT
faba-149	169	46	at	at	ADP
faba-149	169	47	a	a	DET
faba-149	169	48	significant	significant	ADJ
faba-149	169	49	level	level	NOUN
faba-149	169	50	of	of	ADP
faba-149	169	51	5	5	NUM
faba-149	169	52	%	%	NOUN
faba-149	169	53	,	,	PUNCT
faba-149	169	54	the	the	DET
faba-149	169	55	size	size	NOUN
faba-149	169	56	of	of	ADP
faba-149	169	57	the	the	DET
faba-149	169	58	board	board	NOUN
faba-149	169	59	of	of	ADP
faba-149	169	60	commissioners	commissioner	NOUN
faba-149	169	61	has	have	VERB
faba-149	169	62	no	no	DET
faba-149	169	63	effect	effect	NOUN
faba-149	169	64	on	on	ADP
faba-149	169	65	the	the	DET
faba-149	169	66	disclosure	disclosure	NOUN
faba-149	169	67	of	of	ADP
faba-149	169	68	financial	financial	ADJ
faba-149	169	69	risk	risk	NOUN
faba-149	169	70	.	.	PUNCT
faba-149	170	1	thus	thus	ADV
faba-149	170	2	the	the	DET
faba-149	170	3	third	third	ADJ
faba-149	170	4	hypothesis	hypothesis	NOUN
faba-149	170	5	is	be	AUX
faba-149	170	6	rejected	reject	VERB
faba-149	170	7	.	.	PUNCT
faba-149	171	1	the	the	DET
faba-149	171	2	results	result	NOUN
faba-149	171	3	of	of	ADP
faba-149	171	4	this	this	DET
faba-149	171	5	study	study	NOUN
faba-149	171	6	are	be	AUX
faba-149	171	7	supported	support	VERB
faba-149	171	8	by	by	ADP
faba-149	171	9	elfeky	elfeky	NOUN
faba-149	171	10	(	(	PUNCT
faba-149	171	11	2017	2017	NUM
faba-149	171	12	)	)	PUNCT
faba-149	171	13	who	who	PRON
faba-149	171	14	found	find	VERB
faba-149	171	15	that	that	SCONJ
faba-149	171	16	the	the	DET
faba-149	171	17	size	size	NOUN
faba-149	171	18	of	of	ADP
faba-149	171	19	the	the	DET
faba-149	171	20	board	board	NOUN
faba-149	171	21	of	of	ADP
faba-149	171	22	commissioners	commissioner	NOUN
faba-149	171	23	has	have	VERB
faba-149	171	24	no	no	DET
faba-149	171	25	effect	effect	NOUN
faba-149	171	26	on	on	ADP
faba-149	171	27	risk	risk	NOUN
faba-149	171	28	disclosure	disclosure	NOUN
faba-149	171	29	.	.	PUNCT
faba-149	172	1	according	accord	VERB
faba-149	172	2	to	to	ADP
faba-149	172	3	the	the	DET
faba-149	172	4	data	datum	NOUN
faba-149	172	5	obtained	obtain	VERB
faba-149	172	6	,	,	PUNCT
faba-149	172	7	the	the	DET
faba-149	172	8	number	number	NOUN
faba-149	172	9	of	of	ADP
faba-149	172	10	commissioners	commissioner	NOUN
faba-149	172	11	owned	own	VERB
faba-149	172	12	by	by	ADP
faba-149	172	13	each	each	DET
faba-149	172	14	company	company	NOUN
faba-149	172	15	has	have	AUX
faba-149	172	16	met	meet	VERB
faba-149	172	17	the	the	DET
faba-149	172	18	requirements	requirement	NOUN
faba-149	172	19	,	,	PUNCT
faba-149	172	20	namely	namely	ADV
faba-149	172	21	at	at	ADP
faba-149	172	22	least	least	ADV
faba-149	172	23	two	two	NUM
faba-149	172	24	people	people	NOUN
faba-149	172	25	.	.	PUNCT
faba-149	173	1	however	however	ADV
faba-149	173	2	,	,	PUNCT
faba-149	173	3	in	in	ADP
faba-149	173	4	this	this	DET
faba-149	173	5	study	study	NOUN
faba-149	173	6	,	,	PUNCT
faba-149	173	7	the	the	DET
faba-149	173	8	size	size	NOUN
faba-149	173	9	of	of	ADP
faba-149	173	10	the	the	DET
faba-149	173	11	board	board	NOUN
faba-149	173	12	of	of	ADP
faba-149	173	13	commissioners	commissioner	NOUN
faba-149	173	14	can	can	AUX
faba-149	173	15	not	not	PART
faba-149	173	16	influence	influence	VERB
faba-149	173	17	the	the	DET
faba-149	173	18	disclosure	disclosure	NOUN
faba-149	173	19	of	of	ADP
faba-149	173	20	a	a	DET
faba-149	173	21	company	company	NOUN
faba-149	173	22	’s	’s	PART
faba-149	173	23	financial	financial	ADJ
faba-149	173	24	risk	risk	NOUN
faba-149	173	25	.	.	PUNCT
faba-149	174	1	agency	agency	NOUN
faba-149	174	2	theory	theory	NOUN
faba-149	174	3	argues	argue	VERB
faba-149	174	4	that	that	SCONJ
faba-149	174	5	the	the	DET
faba-149	174	6	board	board	NOUN
faba-149	174	7	of	of	ADP
faba-149	174	8	commissioners	commissioner	NOUN
faba-149	174	9	represents	represent	VERB
faba-149	174	10	the	the	DET
faba-149	174	11	main	main	ADJ
faba-149	174	12	internal	internal	ADJ
faba-149	174	13	mechanism	mechanism	NOUN
faba-149	174	14	for	for	ADP
faba-149	174	15	monitoring	monitor	VERB
faba-149	174	16	opportunistic	opportunistic	ADJ
faba-149	174	17	behavior	behavior	NOUN
faba-149	174	18	by	by	ADP
faba-149	174	19	the	the	DET
faba-149	174	20	management	management	NOUN
faba-149	174	21	in	in	ADP
faba-149	174	22	order	order	NOUN
faba-149	174	23	to	to	PART
faba-149	174	24	help	help	VERB
faba-149	174	25	balance	balance	VERB
faba-149	174	26	the	the	DET
faba-149	174	27	interests	interest	NOUN
faba-149	174	28	of	of	ADP
faba-149	174	29	shareholders	shareholder	NOUN
faba-149	174	30	and	and	CCONJ
faba-149	174	31	management	management	NOUN
faba-149	174	32	.	.	PUNCT
faba-149	175	1	a	a	DET
faba-149	175	2	large	large	ADJ
faba-149	175	3	board	board	NOUN
faba-149	175	4	of	of	ADP
faba-149	175	5	commissioners	commissioner	NOUN
faba-149	175	6	is	be	AUX
faba-149	175	7	believed	believe	VERB
faba-149	175	8	to	to	PART
faba-149	175	9	be	be	AUX
faba-149	175	10	able	able	ADJ
faba-149	175	11	to	to	PART
faba-149	175	12	improve	improve	VERB
faba-149	175	13	accuracy	accuracy	NOUN
faba-149	175	14	in	in	ADP
faba-149	175	15	supervising	supervise	VERB
faba-149	175	16	and	and	CCONJ
faba-149	175	17	controlling	control	VERB
faba-149	175	18	management	management	NOUN
faba-149	175	19	due	due	ADP
faba-149	175	20	to	to	ADP
faba-149	175	21	the	the	DET
faba-149	175	22	combination	combination	NOUN
faba-149	175	23	of	of	ADP
faba-149	175	24	skills	skill	NOUN
faba-149	175	25	among	among	ADP
faba-149	175	26	the	the	DET
faba-149	175	27	board	board	NOUN
faba-149	175	28	’s	’s	PART
faba-149	175	29	members	member	NOUN
faba-149	175	30	.	.	PUNCT
faba-149	176	1	however	however	ADV
faba-149	176	2	,	,	PUNCT
faba-149	176	3	a	a	DET
faba-149	176	4	board	board	NOUN
faba-149	176	5	of	of	ADP
faba-149	176	6	commissioners	commissioner	NOUN
faba-149	176	7	with	with	ADP
faba-149	176	8	too	too	ADV
faba-149	176	9	many	many	ADJ
faba-149	176	10	members	member	NOUN
faba-149	176	11	can	can	AUX
faba-149	176	12	slow	slow	VERB
faba-149	176	13	down	down	ADP
faba-149	176	14	the	the	DET
faba-149	176	15	decision	decision	NOUN
faba-149	176	16	-	-	PUNCT
faba-149	176	17	making	make	VERB
faba-149	176	18	process	process	NOUN
faba-149	176	19	because	because	SCONJ
faba-149	176	20	the	the	DET
faba-149	176	21	chances	chance	NOUN
faba-149	176	22	of	of	ADP
faba-149	176	23	conflict	conflict	NOUN
faba-149	176	24	between	between	ADP
faba-149	176	25	members	member	NOUN
faba-149	176	26	of	of	ADP
faba-149	176	27	the	the	DET
faba-149	176	28	board	board	NOUN
faba-149	176	29	of	of	ADP
faba-149	176	30	commissioners	commissioner	NOUN
faba-149	176	31	are	be	AUX
faba-149	176	32	greater	great	ADJ
faba-149	176	33	if	if	SCONJ
faba-149	176	34	there	there	PRON
faba-149	176	35	are	be	VERB
faba-149	176	36	differences	difference	NOUN
faba-149	176	37	of	of	ADP
faba-149	176	38	opinion	opinion	NOUN
faba-149	176	39	;	;	PUNCT
faba-149	176	40	this	this	PRON
faba-149	176	41	makes	make	VERB
faba-149	176	42	it	it	PRON
faba-149	176	43	necessary	necessary	ADJ
faba-149	176	44	to	to	PART
faba-149	176	45	unite	unite	VERB
faba-149	176	46	the	the	DET
faba-149	176	47	various	various	ADJ
faba-149	176	48	views	view	NOUN
faba-149	176	49	and	and	CCONJ
faba-149	176	50	opinions	opinion	NOUN
faba-149	176	51	of	of	ADP
faba-149	176	52	all	all	DET
faba-149	176	53	members	member	NOUN
faba-149	176	54	of	of	ADP
faba-149	176	55	the	the	DET
faba-149	176	56	board	board	NOUN
faba-149	176	57	of	of	ADP
faba-149	176	58	irine	irine	PROPN
faba-149	176	59	herdjiono	herdjiono	NOUN
faba-149	176	60	and	and	CCONJ
faba-149	176	61	mira	mira	PROPN
faba-149	176	62	yanti/	yanti/	PROPN
faba-149	176	63	finance	finance	NOUN
faba-149	176	64	,	,	PUNCT
faba-149	176	65	accounting	accounting	NOUN
faba-149	176	66	and	and	CCONJ
faba-149	176	67	business	business	NOUN
faba-149	176	68	analysis	analysis	NOUN
faba-149	176	69	,	,	PUNCT
faba-149	176	70	volume	volume	NOUN
faba-149	176	71	5	5	NUM
faba-149	176	72	,	,	PUNCT
faba-149	176	73	issue	issue	NOUN
faba-149	176	74	1	1	NUM
faba-149	176	75	,	,	PUNCT
faba-149	176	76	2023	2023	NUM
faba-149	176	77	87	87	NUM
faba-149	176	78	commissioners	commissioner	NOUN
faba-149	176	79	.	.	PUNCT
faba-149	177	1	the	the	DET
faba-149	177	2	effect	effect	NOUN
faba-149	177	3	of	of	ADP
faba-149	177	4	audit	audit	NOUN
faba-149	177	5	committee	committee	NOUN
faba-149	177	6	size	size	NOUN
faba-149	177	7	on	on	ADP
faba-149	177	8	financial	financial	ADJ
faba-149	177	9	risk	risk	NOUN
faba-149	177	10	disclosure	disclosure	NOUN
faba-149	177	11	according	accord	VERB
faba-149	177	12	to	to	ADP
faba-149	177	13	the	the	DET
faba-149	177	14	results	result	NOUN
faba-149	177	15	of	of	ADP
faba-149	177	16	the	the	DET
faba-149	177	17	fourth	fourth	ADJ
faba-149	177	18	hypothesis	hypothesis	NOUN
faba-149	177	19	test	test	NOUN
faba-149	177	20	,	,	PUNCT
faba-149	177	21	the	the	DET
faba-149	177	22	t	t	NOUN
faba-149	177	23	value	value	NOUN
faba-149	177	24	is	be	AUX
faba-149	177	25	2.717	2.717	NUM
faba-149	177	26	and	and	CCONJ
faba-149	177	27	it	it	PRON
faba-149	177	28	is	be	AUX
faba-149	177	29	significant	significant	ADJ
faba-149	177	30	because	because	SCONJ
faba-149	177	31	0.008	0.008	NUM
faba-149	177	32	<	<	X
faba-149	177	33	0.05	0.05	NUM
faba-149	177	34	means	mean	VERB
faba-149	177	35	that	that	SCONJ
faba-149	177	36	at	at	ADP
faba-149	177	37	,	,	PUNCT
faba-149	177	38	a	a	DET
faba-149	177	39	significant	significant	ADJ
faba-149	177	40	level	level	NOUN
faba-149	177	41	of	of	ADP
faba-149	177	42	5	5	NUM
faba-149	177	43	%	%	NOUN
faba-149	177	44	,	,	PUNCT
faba-149	177	45	the	the	DET
faba-149	177	46	size	size	NOUN
faba-149	177	47	of	of	ADP
faba-149	177	48	the	the	DET
faba-149	177	49	audit	audit	NOUN
faba-149	177	50	committee	committee	NOUN
faba-149	177	51	has	have	VERB
faba-149	177	52	an	an	DET
faba-149	177	53	effect	effect	NOUN
faba-149	177	54	on	on	ADP
faba-149	177	55	financial	financial	ADJ
faba-149	177	56	risk	risk	NOUN
faba-149	177	57	disclosure	disclosure	NOUN
faba-149	177	58	.	.	PUNCT
faba-149	178	1	thus	thus	ADV
faba-149	178	2	the	the	DET
faba-149	178	3	fourth	fourth	ADJ
faba-149	178	4	hypothesis	hypothesis	NOUN
faba-149	178	5	is	be	AUX
faba-149	178	6	accepted	accept	VERB
faba-149	178	7	.	.	PUNCT
faba-149	179	1	the	the	DET
faba-149	179	2	results	result	NOUN
faba-149	179	3	of	of	ADP
faba-149	179	4	this	this	DET
faba-149	179	5	study	study	NOUN
faba-149	179	6	are	be	AUX
faba-149	179	7	supported	support	VERB
faba-149	179	8	by	by	ADP
faba-149	179	9	samaha	samaha	NOUN
faba-149	179	10	and	and	CCONJ
faba-149	179	11	dahawy	dahawy	NOUN
faba-149	179	12	(	(	PUNCT
faba-149	179	13	2011	2011	NUM
faba-149	179	14	)	)	PUNCT
faba-149	179	15	who	who	PRON
faba-149	179	16	found	find	VERB
faba-149	179	17	that	that	DET
faba-149	179	18	audit	audit	NOUN
faba-149	179	19	committee	committee	NOUN
faba-149	179	20	size	size	NOUN
faba-149	179	21	has	have	VERB
faba-149	179	22	an	an	DET
faba-149	179	23	effect	effect	NOUN
faba-149	179	24	on	on	ADP
faba-149	179	25	risk	risk	NOUN
faba-149	179	26	disclosure	disclosure	NOUN
faba-149	179	27	.	.	PUNCT
faba-149	180	1	ojk	ojk	NOUN
faba-149	180	2	regulation	regulation	VERB
faba-149	180	3	no.55	no.55	PROPN
faba-149	180	4	/	/	SYM
faba-149	180	5	pjok.04/2015	pjok.04/2015	PROPN
faba-149	180	6	,	,	PUNCT
faba-149	180	7	article	article	NOUN
faba-149	180	8	4	4	NUM
faba-149	180	9	,	,	PUNCT
faba-149	180	10	explains	explain	VERB
faba-149	180	11	that	that	SCONJ
faba-149	180	12	the	the	DET
faba-149	180	13	audit	audit	NOUN
faba-149	180	14	committee	committee	NOUN
faba-149	180	15	has	have	VERB
faba-149	180	16	at	at	ADV
faba-149	180	17	least	least	ADV
faba-149	180	18	three	three	NUM
faba-149	180	19	members	member	NOUN
faba-149	180	20	who	who	PRON
faba-149	180	21	are	be	AUX
faba-149	180	22	independent	independent	ADJ
faba-149	180	23	commissioners	commissioner	NOUN
faba-149	180	24	and	and	CCONJ
faba-149	180	25	parties	party	NOUN
faba-149	180	26	from	from	ADP
faba-149	180	27	outside	outside	ADP
faba-149	180	28	the	the	DET
faba-149	180	29	company	company	NOUN
faba-149	180	30	.	.	PUNCT
faba-149	181	1	the	the	DET
faba-149	181	2	duties	duty	NOUN
faba-149	181	3	of	of	ADP
faba-149	181	4	the	the	DET
faba-149	181	5	audit	audit	NOUN
faba-149	181	6	committee	committee	NOUN
faba-149	181	7	are	be	AUX
faba-149	181	8	to	to	PART
faba-149	181	9	encourage	encourage	VERB
faba-149	181	10	the	the	DET
faba-149	181	11	implementation	implementation	NOUN
faba-149	181	12	of	of	ADP
faba-149	181	13	cgc	cgc	PROPN
faba-149	181	14	,	,	PUNCT
faba-149	181	15	to	to	PART
faba-149	181	16	encourage	encourage	VERB
faba-149	181	17	the	the	DET
faba-149	181	18	establishment	establishment	NOUN
faba-149	181	19	of	of	ADP
faba-149	181	20	an	an	DET
faba-149	181	21	adequate	adequate	ADJ
faba-149	181	22	internal	internal	ADJ
faba-149	181	23	control	control	NOUN
faba-149	181	24	structure	structure	NOUN
faba-149	181	25	,	,	PUNCT
faba-149	181	26	to	to	PART
faba-149	181	27	improve	improve	VERB
faba-149	181	28	the	the	DET
faba-149	181	29	quality	quality	NOUN
faba-149	181	30	of	of	ADP
faba-149	181	31	financial	financial	ADJ
faba-149	181	32	disclosure	disclosure	NOUN
faba-149	181	33	and	and	CCONJ
faba-149	181	34	reporting	reporting	NOUN
faba-149	181	35	,	,	PUNCT
faba-149	181	36	to	to	PART
faba-149	181	37	supervise	supervise	VERB
faba-149	181	38	the	the	DET
faba-149	181	39	implementation	implementation	NOUN
faba-149	181	40	of	of	ADP
faba-149	181	41	auditor	auditor	NOUN
faba-149	181	42	examinations	examination	NOUN
faba-149	181	43	,	,	PUNCT
faba-149	181	44	and	and	CCONJ
faba-149	181	45	to	to	PART
faba-149	181	46	review	review	VERB
faba-149	181	47	the	the	DET
faba-149	181	48	scope	scope	NOUN
faba-149	181	49	,	,	PUNCT
faba-149	181	50	accuracy	accuracy	NOUN
faba-149	181	51	,	,	PUNCT
faba-149	181	52	independence	independence	NOUN
faba-149	181	53	,	,	PUNCT
faba-149	181	54	and	and	CCONJ
faba-149	181	55	objectivity	objectivity	NOUN
faba-149	181	56	of	of	ADP
faba-149	181	57	public	public	ADJ
faba-149	181	58	accountants	accountant	NOUN
faba-149	181	59	.	.	PUNCT
faba-149	182	1	the	the	DET
faba-149	182	2	size	size	NOUN
faba-149	182	3	of	of	ADP
faba-149	182	4	the	the	DET
faba-149	182	5	audit	audit	NOUN
faba-149	182	6	committee	committee	NOUN
faba-149	182	7	has	have	VERB
faba-149	182	8	an	an	DET
faba-149	182	9	effect	effect	NOUN
faba-149	182	10	on	on	ADP
faba-149	182	11	financial	financial	ADJ
faba-149	182	12	risk	risk	NOUN
faba-149	182	13	disclosure	disclosure	NOUN
faba-149	182	14	because	because	SCONJ
faba-149	182	15	the	the	DET
faba-149	182	16	existence	existence	NOUN
faba-149	182	17	of	of	ADP
faba-149	182	18	an	an	DET
faba-149	182	19	audit	audit	NOUN
faba-149	182	20	committee	committee	NOUN
faba-149	182	21	can	can	AUX
faba-149	182	22	make	make	VERB
faba-149	182	23	companies	company	NOUN
faba-149	182	24	more	more	ADV
faba-149	182	25	accountable	accountable	ADJ
faba-149	182	26	and	and	CCONJ
faba-149	182	27	transparent	transparent	ADJ
faba-149	182	28	in	in	ADP
faba-149	182	29	carrying	carry	VERB
faba-149	182	30	out	out	ADP
faba-149	182	31	financial	financial	ADJ
faba-149	182	32	reporting	reporting	NOUN
faba-149	182	33	and	and	CCONJ
faba-149	182	34	avoid	avoid	VERB
faba-149	182	35	manipulation	manipulation	NOUN
faba-149	182	36	of	of	ADP
faba-149	182	37	disclosures	disclosure	NOUN
faba-149	182	38	because	because	SCONJ
faba-149	182	39	the	the	DET
faba-149	182	40	audit	audit	NOUN
faba-149	182	41	committee	committee	NOUN
faba-149	182	42	will	will	AUX
faba-149	182	43	oversee	oversee	VERB
faba-149	182	44	all	all	DET
faba-149	182	45	company	company	NOUN
faba-149	182	46	activities	activity	NOUN
faba-149	182	47	.	.	PUNCT
faba-149	183	1	this	this	PRON
faba-149	183	2	is	be	AUX
faba-149	183	3	in	in	ADP
faba-149	183	4	accordance	accordance	NOUN
faba-149	183	5	with	with	ADP
faba-149	183	6	agency	agency	NOUN
faba-149	183	7	theory	theory	NOUN
faba-149	183	8	which	which	PRON
faba-149	183	9	explains	explain	VERB
faba-149	183	10	that	that	SCONJ
faba-149	183	11	the	the	PRON
faba-149	183	12	larger	large	ADJ
faba-149	183	13	the	the	DET
faba-149	183	14	audit	audit	NOUN
faba-149	183	15	committee	committee	NOUN
faba-149	183	16	,	,	PUNCT
faba-149	183	17	the	the	DET
faba-149	183	18	more	more	ADV
faba-149	183	19	effective	effective	ADJ
faba-149	183	20	its	its	PRON
faba-149	183	21	performance	performance	NOUN
faba-149	183	22	will	will	AUX
faba-149	183	23	be	be	AUX
faba-149	183	24	in	in	ADP
faba-149	183	25	assisting	assist	VERB
faba-149	183	26	the	the	DET
faba-149	183	27	board	board	NOUN
faba-149	183	28	of	of	ADP
faba-149	183	29	commissioners	commissioner	NOUN
faba-149	183	30	,	,	PUNCT
faba-149	183	31	namely	namely	ADV
faba-149	183	32	in	in	ADP
faba-149	183	33	carrying	carry	VERB
faba-149	183	34	out	out	ADP
faba-149	183	35	its	its	PRON
faba-149	183	36	supervisory	supervisory	ADJ
faba-149	183	37	duties	duty	NOUN
faba-149	183	38	because	because	SCONJ
faba-149	183	39	it	it	PRON
faba-149	183	40	involves	involve	VERB
faba-149	183	41	a	a	DET
faba-149	183	42	lot	lot	NOUN
faba-149	183	43	of	of	ADP
faba-149	183	44	the	the	DET
faba-149	183	45	necessary	necessary	ADJ
faba-149	183	46	expertise	expertise	NOUN
faba-149	183	47	and	and	CCONJ
faba-149	183	48	points	point	NOUN
faba-149	183	49	of	of	ADP
faba-149	183	50	view	view	NOUN
faba-149	183	51	.	.	PUNCT
faba-149	184	1	with	with	ADP
faba-149	184	2	the	the	DET
faba-149	184	3	existence	existence	NOUN
faba-149	184	4	of	of	ADP
faba-149	184	5	effective	effective	ADJ
faba-149	184	6	oversight	oversight	NOUN
faba-149	184	7	from	from	ADP
faba-149	184	8	the	the	DET
faba-149	184	9	audit	audit	NOUN
faba-149	184	10	committee	committee	NOUN
faba-149	184	11	,	,	PUNCT
faba-149	184	12	it	it	PRON
faba-149	184	13	will	will	AUX
faba-149	184	14	be	be	AUX
faba-149	184	15	possible	possible	ADJ
faba-149	184	16	to	to	PART
faba-149	184	17	suppress	suppress	VERB
faba-149	184	18	the	the	DET
faba-149	184	19	management	management	NOUN
faba-149	184	20	's	's	PART
faba-149	184	21	desire	desire	NOUN
faba-149	184	22	to	to	PART
faba-149	184	23	take	take	VERB
faba-149	184	24	actions	action	NOUN
faba-149	184	25	that	that	PRON
faba-149	184	26	benefit	benefit	VERB
faba-149	184	27	themselves	themselves	PRON
faba-149	185	1	and	and	CCONJ
faba-149	185	2	so	so	ADV
faba-149	185	3	the	the	DET
faba-149	185	4	management	management	NOUN
faba-149	185	5	will	will	AUX
faba-149	185	6	make	make	VERB
faba-149	185	7	broader	broad	ADJ
faba-149	185	8	risk	risk	NOUN
faba-149	185	9	disclosures	disclosure	NOUN
faba-149	185	10	.	.	PUNCT
faba-149	186	1	conclusion	conclusion	VERB
faba-149	186	2	the	the	DET
faba-149	186	3	conclusions	conclusion	NOUN
faba-149	186	4	that	that	PRON
faba-149	186	5	can	can	AUX
faba-149	186	6	be	be	AUX
faba-149	186	7	drawn	draw	VERB
faba-149	186	8	from	from	ADP
faba-149	186	9	the	the	DET
faba-149	186	10	results	result	NOUN
faba-149	186	11	of	of	ADP
faba-149	186	12	the	the	DET
faba-149	186	13	data	datum	NOUN
faba-149	186	14	analysis	analysis	NOUN
faba-149	186	15	conducted	conduct	VERB
faba-149	186	16	and	and	CCONJ
faba-149	186	17	the	the	DET
faba-149	186	18	discussion	discussion	NOUN
faba-149	186	19	are	be	AUX
faba-149	186	20	that	that	PRON
faba-149	186	21	profitability	profitability	NOUN
faba-149	186	22	and	and	CCONJ
faba-149	186	23	audit	audit	NOUN
faba-149	186	24	committee	committee	NOUN
faba-149	186	25	size	size	NOUN
faba-149	186	26	have	have	VERB
faba-149	186	27	an	an	DET
faba-149	186	28	effect	effect	NOUN
faba-149	186	29	on	on	ADP
faba-149	186	30	financial	financial	ADJ
faba-149	186	31	risk	risk	NOUN
faba-149	186	32	disclosure	disclosure	NOUN
faba-149	186	33	,	,	PUNCT
faba-149	186	34	while	while	SCONJ
faba-149	186	35	the	the	DET
faba-149	186	36	independent	independent	ADJ
faba-149	186	37	variables	variable	NOUN
faba-149	186	38	liquidity	liquidity	NOUN
faba-149	186	39	and	and	CCONJ
faba-149	186	40	board	board	NOUN
faba-149	186	41	size	size	NOUN
faba-149	186	42	have	have	VERB
faba-149	186	43	no	no	DET
faba-149	186	44	effect	effect	NOUN
faba-149	186	45	on	on	ADP
faba-149	186	46	it	it	PRON
faba-149	186	47	.	.	PUNCT
faba-149	187	1	at	at	ADP
faba-149	187	2	the	the	DET
faba-149	187	3	same	same	ADJ
faba-149	187	4	time	time	NOUN
faba-149	187	5	,	,	PUNCT
faba-149	187	6	the	the	DET
faba-149	187	7	variables	variable	NOUN
faba-149	187	8	profitability	profitability	NOUN
faba-149	187	9	,	,	PUNCT
faba-149	187	10	liquidity	liquidity	NOUN
faba-149	187	11	,	,	PUNCT
faba-149	187	12	board	board	NOUN
faba-149	187	13	size	size	NOUN
faba-149	187	14	,	,	PUNCT
faba-149	187	15	and	and	CCONJ
faba-149	187	16	audit	audit	NOUN
faba-149	187	17	committee	committee	NOUN
faba-149	187	18	size	size	NOUN
faba-149	187	19	do	do	AUX
faba-149	187	20	have	have	VERB
faba-149	187	21	an	an	DET
faba-149	187	22	effect	effect	NOUN
faba-149	187	23	on	on	ADP
faba-149	187	24	the	the	DET
faba-149	187	25	disclosure	disclosure	NOUN
faba-149	187	26	of	of	ADP
faba-149	187	27	financial	financial	ADJ
faba-149	187	28	risk	risk	NOUN
faba-149	187	29	.	.	PUNCT
faba-149	188	1	the	the	DET
faba-149	188	2	implication	implication	NOUN
faba-149	188	3	of	of	ADP
faba-149	188	4	this	this	DET
faba-149	188	5	research	research	NOUN
faba-149	188	6	for	for	ADP
faba-149	188	7	investors	investor	NOUN
faba-149	188	8	is	be	AUX
faba-149	188	9	that	that	SCONJ
faba-149	188	10	they	they	PRON
faba-149	188	11	are	be	AUX
faba-149	188	12	expected	expect	VERB
faba-149	188	13	to	to	PART
faba-149	188	14	be	be	AUX
faba-149	188	15	more	more	ADV
faba-149	188	16	careful	careful	ADJ
faba-149	188	17	in	in	ADP
faba-149	188	18	choosing	choose	VERB
faba-149	188	19	a	a	DET
faba-149	188	20	company	company	NOUN
faba-149	188	21	in	in	ADP
faba-149	188	22	which	which	PRON
faba-149	188	23	to	to	PART
faba-149	188	24	invest	invest	VERB
faba-149	188	25	.	.	PUNCT
faba-149	189	1	only	only	ADV
faba-149	189	2	looking	look	VERB
faba-149	189	3	at	at	ADP
faba-149	189	4	the	the	DET
faba-149	189	5	amount	amount	NOUN
faba-149	189	6	of	of	ADP
faba-149	189	7	profit	profit	NOUN
faba-149	189	8	that	that	PRON
faba-149	189	9	can	can	AUX
faba-149	189	10	be	be	AUX
faba-149	189	11	generated	generate	VERB
faba-149	189	12	and	and	CCONJ
faba-149	189	13	the	the	DET
faba-149	189	14	return	return	NOUN
faba-149	189	15	that	that	PRON
faba-149	189	16	will	will	AUX
faba-149	189	17	be	be	AUX
faba-149	189	18	received	receive	VERB
faba-149	189	19	is	be	AUX
faba-149	189	20	insufficient	insufficient	ADJ
faba-149	189	21	;	;	PUNCT
faba-149	189	22	they	they	PRON
faba-149	189	23	should	should	AUX
faba-149	189	24	also	also	ADV
faba-149	189	25	pay	pay	VERB
faba-149	189	26	attention	attention	NOUN
faba-149	189	27	to	to	ADP
faba-149	189	28	the	the	DET
faba-149	189	29	corporate	corporate	ADJ
faba-149	189	30	governance	governance	NOUN
faba-149	189	31	of	of	ADP
faba-149	189	32	companies	company	NOUN
faba-149	189	33	such	such	ADJ
faba-149	189	34	as	as	ADP
faba-149	189	35	the	the	DET
faba-149	189	36	size	size	NOUN
faba-149	189	37	of	of	ADP
faba-149	189	38	the	the	DET
faba-149	189	39	audit	audit	NOUN
faba-149	189	40	committee	committee	NOUN
faba-149	189	41	,	,	PUNCT
faba-149	189	42	because	because	SCONJ
faba-149	189	43	a	a	DET
faba-149	189	44	large	large	ADJ
faba-149	189	45	numbers	number	NOUN
faba-149	189	46	of	of	ADP
faba-149	189	47	members	member	NOUN
faba-149	189	48	can	can	AUX
faba-149	189	49	minimize	minimize	VERB
faba-149	189	50	the	the	DET
faba-149	189	51	occurrence	occurrence	NOUN
faba-149	189	52	of	of	ADP
faba-149	189	53	agency	agency	NOUN
faba-149	189	54	conflicts	conflict	NOUN
faba-149	189	55	between	between	ADP
faba-149	189	56	management	management	NOUN
faba-149	189	57	and	and	CCONJ
faba-149	189	58	principals	principal	NOUN
faba-149	189	59	.	.	PUNCT
faba-149	190	1	the	the	DET
faba-149	190	2	implication	implication	NOUN
faba-149	190	3	of	of	ADP
faba-149	190	4	this	this	DET
faba-149	190	5	research	research	NOUN
faba-149	190	6	for	for	ADP
faba-149	190	7	companies	company	NOUN
faba-149	190	8	is	be	AUX
faba-149	190	9	that	that	SCONJ
faba-149	190	10	the	the	DET
faba-149	190	11	results	result	NOUN
faba-149	190	12	show	show	VERB
faba-149	190	13	that	that	SCONJ
faba-149	190	14	the	the	DET
faba-149	190	15	average	average	ADJ
faba-149	190	16	level	level	NOUN
faba-149	190	17	of	of	ADP
faba-149	190	18	financial	financial	ADJ
faba-149	190	19	risk	risk	NOUN
faba-149	190	20	disclosure	disclosure	NOUN
faba-149	190	21	by	by	ADP
faba-149	190	22	companies	company	NOUN
faba-149	190	23	is	be	AUX
faba-149	190	24	0.299	0.299	NUM
faba-149	190	25	.	.	PUNCT
faba-149	191	1	according	accord	VERB
faba-149	191	2	to	to	ADP
faba-149	191	3	the	the	DET
faba-149	191	4	data	datum	NOUN
faba-149	191	5	obtained	obtain	VERB
faba-149	191	6	,	,	PUNCT
faba-149	191	7	the	the	DET
faba-149	191	8	average	average	ADJ
faba-149	191	9	company	company	NOUN
faba-149	191	10	has	have	AUX
faba-149	191	11	fulfilled	fulfil	VERB
faba-149	191	12	the	the	DET
faba-149	191	13	required	require	VERB
faba-149	191	14	disclosures	disclosure	NOUN
faba-149	191	15	such	such	ADJ
faba-149	191	16	as	as	ADP
faba-149	191	17	presenting	present	VERB
faba-149	191	18	information	information	NOUN
faba-149	191	19	about	about	ADP
faba-149	191	20	risk	risk	NOUN
faba-149	191	21	exposure	exposure	NOUN
faba-149	191	22	,	,	PUNCT
faba-149	191	23	how	how	SCONJ
faba-149	191	24	risks	risk	NOUN
faba-149	191	25	arise	arise	VERB
faba-149	191	26	,	,	PUNCT
faba-149	191	27	objectives	objective	NOUN
faba-149	191	28	,	,	PUNCT
faba-149	191	29	policies	policy	NOUN
faba-149	191	30	,	,	PUNCT
faba-149	191	31	and	and	CCONJ
faba-149	191	32	risk	risk	NOUN
faba-149	191	33	management	management	NOUN
faba-149	191	34	processes	process	NOUN
faba-149	191	35	along	along	ADV
faba-149	191	36	with	with	ADP
faba-149	191	37	ways	way	NOUN
faba-149	191	38	to	to	PART
faba-149	191	39	measure	measure	VERB
faba-149	191	40	them	they	PRON
faba-149	191	41	.	.	PUNCT
faba-149	192	1	however	however	ADV
faba-149	192	2	,	,	PUNCT
faba-149	192	3	it	it	PRON
faba-149	192	4	is	be	AUX
faba-149	192	5	hoped	hope	VERB
faba-149	192	6	that	that	SCONJ
faba-149	192	7	the	the	DET
faba-149	192	8	company	company	NOUN
faba-149	192	9	can	can	AUX
faba-149	192	10	disclose	disclose	VERB
faba-149	192	11	more	more	ADV
faba-149	192	12	useful	useful	ADJ
faba-149	192	13	information	information	NOUN
faba-149	192	14	for	for	ADP
faba-149	192	15	stakeholders	stakeholder	NOUN
faba-149	192	16	as	as	ADP
faba-149	192	17	a	a	DET
faba-149	192	18	tool	tool	NOUN
faba-149	192	19	for	for	ADP
faba-149	192	20	their	their	PRON
faba-149	192	21	consideration	consideration	NOUN
faba-149	192	22	when	when	SCONJ
faba-149	192	23	making	make	VERB
faba-149	192	24	investment	investment	NOUN
faba-149	192	25	decisions	decision	NOUN
faba-149	192	26	.	.	PUNCT
faba-149	193	1	reference	reference	NOUN
faba-149	193	2	abdullah	abdullah	PROPN
faba-149	193	3	,	,	PUNCT
faba-149	193	4	m.	m.	NOUN
faba-149	193	5	,	,	PUNCT
faba-149	193	6	z.	z.	PROPN
faba-149	193	7	a.	a.	NOUN
faba-149	193	8	shukor	shukor	PROPN
faba-149	193	9	,	,	PUNCT
faba-149	193	10	z.	z.	PROPN
faba-149	193	11	m.	m.	PROPN
faba-149	193	12	mohamed	mohamed	PROPN
faba-149	193	13	,	,	PUNCT
faba-149	193	14	and	and	CCONJ
faba-149	193	15	a.	a.	NOUN
faba-149	193	16	ahmad	ahmad	PROPN
faba-149	193	17	.	.	PUNCT
faba-149	194	1	2015	2015	NUM
faba-149	194	2	.	.	PUNCT
faba-149	195	1	risk	risk	NOUN
faba-149	195	2	management	management	NOUN
faba-149	195	3	disclosure	disclosure	NOUN
faba-149	195	4	:	:	PUNCT
faba-149	195	5	a	a	DET
faba-149	195	6	study	study	NOUN
faba-149	195	7	on	on	ADP
faba-149	195	8	the	the	DET
faba-149	195	9	effect	effect	NOUN
faba-149	195	10	of	of	ADP
faba-149	195	11	voluntary	voluntary	ADJ
faba-149	195	12	risk	risk	NOUN
faba-149	195	13	management	management	NOUN
faba-149	195	14	disclosure	disclosure	NOUN
faba-149	195	15	toward	toward	ADP
faba-149	195	16	firm	firm	ADJ
faba-149	195	17	value	value	NOUN
faba-149	195	18	.	.	PUNCT
faba-149	196	1	journal	journal	NOUN
faba-149	196	2	of	of	ADP
faba-149	196	3	applied	apply	VERB
faba-149	196	4	accounting	accounting	NOUN
faba-149	196	5	research	research	NOUN
faba-149	196	6	,	,	PUNCT
faba-149	196	7	16(3	16(3	PROPN
faba-149	196	8	):	):	PUNCT
faba-149	196	9	400–432	400–432	NUM
faba-149	196	10	.	.	PUNCT
faba-149	197	1	https://doi.org/10.1108/jaar-10-2014-0106	https://doi.org/10.1108/jaar-10-2014-0106	PROPN
faba-149	197	2	.	.	PUNCT
faba-149	198	1	adznan	adznan	PROPN
faba-149	198	2	,	,	PUNCT
faba-149	198	3	s.	s.	PROPN
faba-149	198	4	,	,	PUNCT
faba-149	198	5	and	and	CCONJ
faba-149	198	6	s.	s.	PROPN
faba-149	198	7	p.	p.	PROPN
faba-149	198	8	nelson	nelson	PROPN
faba-149	198	9	.	.	PUNCT
faba-149	199	1	2015	2015	NUM
faba-149	199	2	.	.	PUNCT
faba-149	200	1	financial	financial	ADJ
faba-149	200	2	instruments	instrument	NOUN
faba-149	200	3	disclosure	disclosure	NOUN
faba-149	200	4	practices	practice	NOUN
faba-149	200	5	:	:	PUNCT
faba-149	200	6	evidence	evidence	NOUN
faba-149	200	7	from	from	ADP
faba-149	200	8	malaysian	malaysian	ADJ
faba-149	200	9	listed	list	VERB
faba-149	200	10	firms	firm	NOUN
faba-149	200	11	.	.	PUNCT
faba-149	201	1	asian	asian	ADJ
faba-149	201	2	journal	journal	PROPN
faba-149	201	3	of	of	ADP
faba-149	201	4	accounting	accounting	NOUN
faba-149	201	5	and	and	CCONJ
faba-149	201	6	governance	governance	NOUN
faba-149	201	7	6	6	NUM
faba-149	201	8	:	:	SYM
faba-149	201	9	37–48	37–48	NUM
faba-149	201	10	.	.	PUNCT
faba-149	202	1	https://doi.org/10.17576/ajag2015-6-04	https://doi.org/10.17576/ajag2015-6-04	PROPN
faba-149	202	2	.	.	PUNCT
faba-149	203	1	akerlof	akerlof	PROPN
faba-149	203	2	,	,	PUNCT
faba-149	203	3	g	g	PROPN
faba-149	203	4	a.	a.	NOUN
faba-149	203	5	1970	1970	NUM
faba-149	203	6	.	.	PUNCT
faba-149	204	1	the	the	DET
faba-149	204	2	market	market	NOUN
faba-149	204	3	for	for	ADP
faba-149	204	4	‘	'	PUNCT
faba-149	204	5	lemons	lemon	NOUN
faba-149	204	6	’	'	PUNCT
faba-149	204	7	:	:	PUNCT
faba-149	204	8	quality	quality	NOUN
faba-149	204	9	uncertainty	uncertainty	NOUN
faba-149	204	10	and	and	CCONJ
faba-149	204	11	the	the	DET
faba-149	204	12	market	market	NOUN
faba-149	204	13	mechanism	mechanism	NOUN
faba-149	204	14	.	.	PUNCT
faba-149	205	1	quarterly	quarterly	ADJ
faba-149	205	2	journal	journal	NOUN
faba-149	205	3	of	of	ADP
faba-149	205	4	economics	economics	PROPN
faba-149	205	5	84(3	84(3	NUM
faba-149	205	6	):	):	PUNCT
faba-149	205	7	488–500	488–500	NUM
faba-149	205	8	.	.	PUNCT
faba-149	206	1	https://doi.org/10.2307/1879431	https://doi.org/10.2307/1879431	X
faba-149	206	2	.	.	PUNCT
faba-149	207	1	al	al	PROPN
faba-149	207	2	-	-	PUNCT
faba-149	207	3	shammari	shammari	PROPN
faba-149	207	4	b.	b.	PROPN
faba-149	207	5	2014	2014	NUM
faba-149	207	6	.	.	PUNCT
faba-149	208	1	kuwait	kuwait	PROPN
faba-149	208	2	corporate	corporate	ADJ
faba-149	208	3	characteristics	characteristic	NOUN
faba-149	208	4	and	and	CCONJ
faba-149	208	5	level	level	NOUN
faba-149	208	6	of	of	ADP
faba-149	208	7	risk	risk	NOUN
faba-149	208	8	disclosure	disclosure	NOUN
faba-149	208	9	:	:	PUNCT
faba-149	208	10	a	a	DET
faba-149	208	11	content	content	NOUN
faba-149	208	12	analysis	analysis	NOUN
faba-149	208	13	approach	approach	NOUN
faba-149	208	14	.	.	PUNCT
faba-149	209	1	journal	journal	PROPN
faba-149	209	2	of	of	ADP
faba-149	209	3	contemporary	contemporary	ADJ
faba-149	209	4	issues	issue	NOUN
faba-149	209	5	in	in	ADP
faba-149	209	6	business	business	NOUN
faba-149	209	7	research	research	NOUN
faba-149	209	8	,	,	PUNCT
faba-149	209	9	3(3	3(3	NUM
faba-149	209	10	):	):	PUNCT
faba-149	209	11	128–153	128–153	NUM
faba-149	209	12	.	.	PUNCT
faba-149	210	1	aljifri	aljifri	PROPN
faba-149	210	2	,	,	PUNCT
faba-149	210	3	k.	k.	PROPN
faba-149	210	4	,	,	PUNCT
faba-149	210	5	and	and	CCONJ
faba-149	210	6	k.hussainey	k.hussainey	NOUN
faba-149	210	7	.	.	PROPN
faba-149	210	8	2007	2007	NUM
faba-149	210	9	.	.	PUNCT
faba-149	211	1	the	the	DET
faba-149	211	2	determinants	determinant	NOUN
faba-149	211	3	of	of	ADP
faba-149	211	4	forward	forward	ADV
faba-149	211	5	-	-	PUNCT
faba-149	211	6	looking	look	VERB
faba-149	211	7	information	information	NOUN
faba-149	211	8	in	in	ADP
faba-149	211	9	annual	annual	ADJ
faba-149	211	10	reports	report	NOUN
faba-149	211	11	of	of	ADP
faba-149	211	12	uae	uae	PROPN
faba-149	211	13	companies	company	NOUN
faba-149	211	14	.	.	PUNCT
faba-149	212	1	managerial	managerial	ADJ
faba-149	212	2	auditing	auditing	NOUN
faba-149	212	3	journal	journal	NOUN
faba-149	212	4	,	,	PUNCT
faba-149	212	5	22(9	22(9	NUM
faba-149	212	6	):	):	PUNCT
faba-149	212	7	881–894	881–894	NUM
faba-149	212	8	.	.	PUNCT
faba-149	213	1	https://doi.org/10.1108/02686900710829390	https://doi.org/10.1108/02686900710829390	PROPN
faba-149	213	2	.	.	PUNCT
faba-149	214	1	alshirah	alshirah	PROPN
faba-149	214	2	,	,	PUNCT
faba-149	214	3	m.	m.	PROPN
faba-149	214	4	h.	h.	PROPN
faba-149	214	5	,	,	PUNCT
faba-149	214	6	a.	a.	PROPN
faba-149	214	7	f.	f.	PROPN
faba-149	214	8	alshira’h	alshira’h	PROPN
faba-149	214	9	,	,	PUNCT
faba-149	214	10	and	and	CCONJ
faba-149	214	11	a.	a.	NOUN
faba-149	214	12	lutfi	lutfi	PROPN
faba-149	214	13	.	.	PUNCT
faba-149	215	1	2020	2020	NUM
faba-149	215	2	.	.	PUNCT
faba-149	216	1	audit	audit	NOUN
faba-149	216	2	committee	committee	NOUN
faba-149	216	3	’s	’s	PART
faba-149	216	4	attributes	attribute	NOUN
faba-149	216	5	,	,	PUNCT
faba-149	216	6	overlapping	overlap	VERB
faba-149	216	7	memberships	membership	NOUN
faba-149	216	8	on	on	ADP
faba-149	216	9	the	the	DET
faba-149	216	10	audit	audit	NOUN
faba-149	216	11	committee	committee	NOUN
faba-149	216	12	and	and	CCONJ
faba-149	216	13	corporate	corporate	ADJ
faba-149	216	14	risk	risk	NOUN
faba-149	216	15	disclosure	disclosure	NOUN
faba-149	216	16	:	:	PUNCT
faba-149	216	17	evidence	evidence	NOUN
faba-149	216	18	from	from	ADP
faba-149	216	19	jordan	jordan	PROPN
faba-149	216	20	.	.	PUNCT
faba-149	217	1	accounting	accounting	PROPN
faba-149	217	2	,	,	PUNCT
faba-149	217	3	7(2	7(2	NUM
faba-149	217	4	):	):	PUNCT
faba-149	217	5	423–440	423–440	NUM
faba-149	217	6	.	.	PUNCT
faba-149	218	1	https://doi.org/10.5267/j.ac.2020.11.008	https://doi.org/10.5267/j.ac.2020.11.008	NOUN
faba-149	218	2	.	.	PUNCT
faba-149	219	1	alves	alves	PROPN
faba-149	219	2	,	,	PUNCT
faba-149	219	3	h.	h.	PROPN
faba-149	219	4	,	,	PUNCT
faba-149	219	5	a.m.	a.m.	PROPN
faba-149	219	6	rodrigues	rodrigues	PROPN
faba-149	219	7	,	,	PUNCT
faba-149	219	8	and	and	CCONJ
faba-149	219	9	n.	n.	PROPN
faba-149	219	10	canadas	canadas	PROPN
faba-149	219	11	.	.	PUNCT
faba-149	220	1	2012	2012	NUM
faba-149	220	2	.	.	PUNCT
faba-149	221	1	factors	factor	NOUN
faba-149	221	2	influencing	influence	VERB
faba-149	221	3	the	the	DET
faba-149	221	4	different	different	ADJ
faba-149	221	5	categories	category	NOUN
faba-149	221	6	of	of	ADP
faba-149	221	7	voluntary	voluntary	ADJ
faba-149	221	8	disclosure	disclosure	NOUN
faba-149	221	9	in	in	ADP
faba-149	221	10	annual	annual	ADJ
faba-149	221	11	reports	report	NOUN
faba-149	221	12	:	:	PUNCT
faba-149	221	13	an	an	DET
faba-149	221	14	analysis	analysis	NOUN
faba-149	221	15	for	for	ADP
faba-149	221	16	iberian	iberian	ADJ
faba-149	221	17	peninsula	peninsula	NOUN
faba-149	221	18	listed	list	VERB
faba-149	221	19	companies	company	NOUN
faba-149	221	20	.	.	PUNCT
faba-149	222	1	irine	irine	PROPN
faba-149	222	2	herdjiono	herdjiono	PROPN
faba-149	222	3	and	and	CCONJ
faba-149	222	4	mira	mira	PROPN
faba-149	222	5	yanti/	yanti/	PROPN
faba-149	222	6	finance	finance	NOUN
faba-149	222	7	,	,	PUNCT
faba-149	222	8	accounting	accounting	NOUN
faba-149	222	9	and	and	CCONJ
faba-149	222	10	business	business	NOUN
faba-149	222	11	analysis	analysis	NOUN
faba-149	222	12	,	,	PUNCT
faba-149	222	13	volume	volume	NOUN
faba-149	222	14	5	5	NUM
faba-149	222	15	,	,	PUNCT
faba-149	222	16	issue	issue	NOUN
faba-149	222	17	1	1	NUM
faba-149	222	18	,	,	PUNCT
faba-149	222	19	2023	2023	NUM
faba-149	222	20	88	88	NUM
faba-149	222	21	tékhne	tékhne	NOUN
faba-149	222	22	,	,	PUNCT
faba-149	222	23	10(1	10(1	NUM
faba-149	222	24	):	):	PUNCT
faba-149	222	25	15–26	15–26	NUM
faba-149	222	26	.	.	PUNCT
faba-149	223	1	https://doi.org/10.1016/s1645-9911(12)70003-8	https://doi.org/10.1016/s1645-9911(12)70003-8	NOUN
faba-149	223	2	.	.	PUNCT
faba-149	224	1	amaya	amaya	PROPN
faba-149	224	2	,	,	PUNCT
faba-149	224	3	n.	n.	NOUN
faba-149	224	4	,	,	PUNCT
faba-149	224	5	m.	m.	NOUN
faba-149	224	6	lópez	lópez	PROPN
faba-149	224	7	-	-	PUNCT
faba-149	224	8	santamaría	santamaría	PROPN
faba-149	224	9	,	,	PUNCT
faba-149	224	10	y.	y.	PROPN
faba-149	224	11	a.	a.	PROPN
faba-149	224	12	c.	c.	PROPN
faba-149	224	13	acosta	acosta	PROPN
faba-149	224	14	,	,	PUNCT
faba-149	224	15	and	and	CCONJ
faba-149	224	16	m.	m.	NOUN
faba-149	224	17	p.	p.	PROPN
faba-149	224	18	g.	g.	PROPN
faba-149	224	19	hinestroza	hinestroza	PROPN
faba-149	224	20	.	.	PUNCT
faba-149	225	1	2021	2021	NUM
faba-149	225	2	.	.	PUNCT
faba-149	226	1	a	a	DET
faba-149	226	2	step	step	NOUN
faba-149	226	3	-	-	PUNCT
faba-149	226	4	by	by	ADP
faba-149	226	5	-	-	PUNCT
faba-149	226	6	step	step	NOUN
faba-149	226	7	method	method	NOUN
faba-149	226	8	to	to	PART
faba-149	226	9	classify	classify	VERB
faba-149	226	10	corporate	corporate	ADJ
faba-149	226	11	sustainability	sustainability	NOUN
faba-149	226	12	practices	practice	NOUN
faba-149	226	13	based	base	VERB
faba-149	226	14	on	on	ADP
faba-149	226	15	the	the	DET
faba-149	226	16	signaling	signal	VERB
faba-149	226	17	theory	theory	NOUN
faba-149	226	18	.	.	PUNCT
faba-149	227	1	methodsx	methodsx	PROPN
faba-149	227	2	,	,	PUNCT
faba-149	227	3	8	8	NUM
faba-149	227	4	.	.	PUNCT
faba-149	228	1	https://doi.org/10.1016/j.mex.2021.101538	https://doi.org/10.1016/j.mex.2021.101538	PROPN
faba-149	228	2	.	.	PUNCT
faba-149	229	1	amran	amran	PROPN
faba-149	229	2	,	,	PUNCT
faba-149	229	3	a.	a.	NOUN
faba-149	229	4	,	,	PUNCT
faba-149	229	5	a.	a.	PROPN
faba-149	229	6	m.	m.	PROPN
faba-149	229	7	r.	r.	PROPN
faba-149	229	8	bin	bin	PROPN
faba-149	229	9	,	,	PUNCT
faba-149	229	10	and	and	CCONJ
faba-149	229	11	b.	b.	PROPN
faba-149	229	12	c.	c.	PROPN
faba-149	229	13	h.	h.	PROPN
faba-149	229	14	m.	m.	PROPN
faba-149	230	1	hassan	hassan	PROPN
faba-149	230	2	.	.	PROPN
faba-149	231	1	2017	2017	NUM
faba-149	231	2	.	.	PUNCT
faba-149	232	1	risk	risk	NOUN
faba-149	232	2	reporting	reporting	NOUN
faba-149	232	3	—	—	PUNCT
faba-149	232	4	an	an	DET
faba-149	232	5	exploratory	exploratory	ADJ
faba-149	232	6	study	study	NOUN
faba-149	232	7	on	on	ADP
faba-149	232	8	risk	risk	NOUN
faba-149	232	9	management	management	NOUN
faba-149	232	10	disclosure	disclosure	NOUN
faba-149	232	11	in	in	ADP
faba-149	232	12	malaysian	malaysian	ADJ
faba-149	232	13	annual	annual	ADJ
faba-149	232	14	reports	report	NOUN
faba-149	232	15	.	.	PUNCT
faba-149	233	1	managerial	managerial	ADJ
faba-149	233	2	auditing	auditing	NOUN
faba-149	233	3	journal	journal	NOUN
faba-149	233	4	,	,	PUNCT
faba-149	233	5	24(1	24(1	NUM
faba-149	233	6	):	):	PUNCT
faba-149	233	7	39–57	39–57	NUM
faba-149	233	8	.	.	PUNCT
faba-149	234	1	bergh	bergh	PROPN
faba-149	234	2	,	,	PUNCT
faba-149	234	3	d.	d.	PROPN
faba-149	234	4	d.	d.	PROPN
faba-149	234	5	,	,	PUNCT
faba-149	234	6	d.	d.	PROPN
faba-149	234	7	j.	j.	PROPN
faba-149	234	8	ketchen	ketchen	PROPN
faba-149	234	9	,	,	PUNCT
faba-149	234	10	i.	i.	PROPN
faba-149	234	11	orlandi	orlandi	PROPN
faba-149	234	12	,	,	PUNCT
faba-149	234	13	p.	p.	PROPN
faba-149	234	14	,	,	PUNCT
faba-149	234	15	p	p	PROPN
faba-149	234	16	.m.a.r	.m.a.r	PROPN
faba-149	234	17	.	.	PUNCT
faba-149	235	1	heugens	heugens	PROPN
faba-149	235	2	,	,	PUNCT
faba-149	235	3	and	and	CCONJ
faba-149	235	4	b.	b.	PROPN
faba-149	235	5	k.	k.	PROPN
faba-149	235	6	boyd	boyd	PROPN
faba-149	235	7	.	.	PUNCT
faba-149	236	1	2019	2019	NUM
faba-149	236	2	.	.	PUNCT
faba-149	237	1	information	information	NOUN
faba-149	237	2	asymmetry	asymmetry	NOUN
faba-149	237	3	in	in	ADP
faba-149	237	4	management	management	NOUN
faba-149	237	5	research	research	NOUN
faba-149	237	6	:	:	PUNCT
faba-149	237	7	past	past	ADJ
faba-149	237	8	accomplishments	accomplishment	NOUN
faba-149	237	9	and	and	CCONJ
faba-149	237	10	future	future	ADJ
faba-149	237	11	opportunities	opportunity	NOUN
faba-149	237	12	.	.	PUNCT
faba-149	238	1	journal	journal	NOUN
faba-149	238	2	of	of	ADP
faba-149	238	3	management	management	NOUN
faba-149	238	4	,	,	PUNCT
faba-149	238	5	45	45	NUM
faba-149	238	6	(	(	PUNCT
faba-149	238	7	1	1	NUM
faba-149	238	8	):	):	PUNCT
faba-149	238	9	122–58	122–58	NUM
faba-149	238	10	.	.	PUNCT
faba-149	239	1	https://doi.org/10.1177/0149206318798026	https://doi.org/10.1177/0149206318798026	PROPN
faba-149	239	2	.	.	PUNCT
faba-149	239	3	bischof	bischof	PROPN
faba-149	239	4	,	,	PUNCT
faba-149	239	5	j.	j.	PROPN
faba-149	239	6	2009	2009	NUM
faba-149	239	7	.	.	PUNCT
faba-149	240	1	the	the	DET
faba-149	240	2	effects	effect	NOUN
faba-149	240	3	of	of	ADP
faba-149	240	4	ifrs	ifrs	NOUN
faba-149	240	5	7	7	NUM
faba-149	240	6	adoption	adoption	NOUN
faba-149	240	7	on	on	ADP
faba-149	240	8	bank	bank	NOUN
faba-149	240	9	disclosure	disclosure	NOUN
faba-149	240	10	in	in	ADP
faba-149	240	11	europe	europe	PROPN
faba-149	240	12	.	.	PUNCT
faba-149	241	1	accounting	account	VERB
faba-149	241	2	in	in	ADP
faba-149	241	3	europe	europe	PROPN
faba-149	241	4	,	,	PUNCT
faba-149	241	5	6(2	6(2	NUM
faba-149	241	6	):	):	PUNCT
faba-149	241	7	167–194	167–194	NUM
faba-149	241	8	.	.	PUNCT
faba-149	242	1	https://doi.org/10.1080/17449480903171988	https://doi.org/10.1080/17449480903171988	ADJ
faba-149	242	2	.	.	PUNCT
faba-149	243	1	burak	burak	PROPN
faba-149	243	2	,	,	PUNCT
faba-149	243	3	e.	e.	PROPN
faba-149	243	4	,	,	PUNCT
faba-149	243	5	o.	o.	PROPN
faba-149	243	6	erdil	erdil	PROPN
faba-149	243	7	,	,	PUNCT
faba-149	243	8	and	and	CCONJ
faba-149	243	9	e.	e.	PROPN
faba-149	243	10	altindağ	altindağ	PROPN
faba-149	243	11	.	.	PUNCT
faba-149	244	1	2016	2016	NUM
faba-149	244	2	.	.	PUNCT
faba-149	245	1	effect	effect	NOUN
faba-149	245	2	of	of	ADP
faba-149	245	3	corporate	corporate	ADJ
faba-149	245	4	governance	governance	NOUN
faba-149	245	5	principles	principle	NOUN
faba-149	245	6	on	on	ADP
faba-149	245	7	business	business	NOUN
faba-149	245	8	performance	performance	NOUN
faba-149	245	9	.	.	PUNCT
faba-149	246	1	australian	australian	ADJ
faba-149	246	2	journal	journal	NOUN
faba-149	246	3	of	of	ADP
faba-149	246	4	business	business	NOUN
faba-149	246	5	and	and	CCONJ
faba-149	246	6	management	management	NOUN
faba-149	246	7	research	research	NOUN
faba-149	246	8	,	,	PUNCT
faba-149	246	9	05(07	05(07	NOUN
faba-149	246	10	):	):	PUNCT
faba-149	246	11	08–21	08–21	NOUN
faba-149	246	12	.	.	PUNCT
faba-149	247	1	https://doi.org/10.52283/nswrca.ajbmr.20150507a02	https://doi.org/10.52283/nswrca.ajbmr.20150507a02	PROPN
faba-149	247	2	.	.	PUNCT
faba-149	247	3	campbell	campbell	PROPN
faba-149	247	4	,	,	PUNCT
faba-149	247	5	j.	j.	PROPN
faba-149	247	6	l.	l.	PROPN
faba-149	247	7	,	,	PUNCT
faba-149	247	8	h.	h.	PROPN
faba-149	247	9	chen	chen	PROPN
faba-149	247	10	,	,	PUNCT
faba-149	247	11	d.	d.	PROPN
faba-149	247	12	s.	s.	PROPN
faba-149	247	13	dhaliwal	dhaliwal	PROPN
faba-149	247	14	,	,	PUNCT
faba-149	247	15	h.	h.	PROPN
faba-149	247	16	min	min	PROPN
faba-149	247	17	lu	lu	PROPN
faba-149	247	18	,	,	PUNCT
faba-149	247	19	and	and	CCONJ
faba-149	247	20	l.	l.	PROPN
faba-149	247	21	b.	b.	PROPN
faba-149	247	22	steele	steele	PROPN
faba-149	247	23	.	.	PUNCT
faba-149	248	1	2014	2014	NUM
faba-149	248	2	.	.	PUNCT
faba-149	249	1	the	the	DET
faba-149	249	2	information	information	NOUN
faba-149	249	3	content	content	NOUN
faba-149	249	4	of	of	ADP
faba-149	249	5	mandatory	mandatory	ADJ
faba-149	249	6	risk	risk	NOUN
faba-149	249	7	factor	factor	NOUN
faba-149	249	8	disclosures	disclosure	NOUN
faba-149	249	9	in	in	ADP
faba-149	249	10	corporate	corporate	ADJ
faba-149	249	11	filings	filing	NOUN
faba-149	249	12	.	.	PUNCT
faba-149	250	1	review	review	NOUN
faba-149	250	2	of	of	ADP
faba-149	250	3	accounting	accounting	NOUN
faba-149	250	4	studies	study	NOUN
faba-149	250	5	,	,	PUNCT
faba-149	250	6	19(1	19(1	NUM
faba-149	250	7	):	):	PUNCT
faba-149	250	8	396–455	396–455	NUM
faba-149	250	9	.	.	PUNCT
faba-149	251	1	https://doi.org/10.1007/s11142-013-9258-3	https://doi.org/10.1007/s11142-013-9258-3	PROPN
faba-149	251	2	.	.	PUNCT
faba-149	252	1	dey	dey	PROPN
faba-149	252	2	,	,	PUNCT
faba-149	252	3	r.	r.	PROPN
faba-149	252	4	,	,	PUNCT
faba-149	252	5	s.	s.	PROPN
faba-149	252	6	hossain	hossain	PROPN
faba-149	252	7	,	,	PUNCT
faba-149	252	8	and	and	CCONJ
faba-149	252	9	z.	z.	PROPN
faba-149	252	10	rezaee	rezaee	PROPN
faba-149	252	11	.	.	PROPN
faba-149	253	1	2018	2018	NUM
faba-149	253	2	.	.	PUNCT
faba-149	254	1	financial	financial	ADJ
faba-149	254	2	risk	risk	NOUN
faba-149	254	3	disclosure	disclosure	NOUN
faba-149	254	4	and	and	CCONJ
faba-149	254	5	financial	financial	ADJ
faba-149	254	6	attributes	attribute	NOUN
faba-149	254	7	among	among	ADP
faba-149	254	8	publicly	publicly	ADV
faba-149	254	9	traded	trade	VERB
faba-149	254	10	manufacturing	manufacturing	NOUN
faba-149	254	11	companies	company	NOUN
faba-149	254	12	:	:	PUNCT
faba-149	254	13	evidence	evidence	NOUN
faba-149	254	14	from	from	ADP
faba-149	254	15	bangladesh	bangladesh	PROPN
faba-149	254	16	.	.	PUNCT
faba-149	255	1	journal	journal	PROPN
faba-149	255	2	of	of	ADP
faba-149	255	3	risk	risk	NOUN
faba-149	255	4	and	and	CCONJ
faba-149	255	5	financial	financial	ADJ
faba-149	255	6	management	management	NOUN
faba-149	255	7	,	,	PUNCT
faba-149	255	8	11(3	11(3	NUM
faba-149	255	9	):	):	PUNCT
faba-149	255	10	50	50	NUM
faba-149	255	11	.	.	PUNCT
faba-149	256	1	https://doi.org/10.3390/jrfm11030050	https://doi.org/10.3390/jrfm11030050	PROPN
faba-149	256	2	.	.	PUNCT
faba-149	257	1	elfeky	elfeky	PROPN
faba-149	257	2	,	,	PUNCT
faba-149	257	3	m.i	m.i	PROPN
faba-149	257	4	.	.	PROPN
faba-149	257	5	2017	2017	NUM
faba-149	257	6	.	.	PUNCT
faba-149	258	1	the	the	DET
faba-149	258	2	extent	extent	NOUN
faba-149	258	3	of	of	ADP
faba-149	258	4	voluntary	voluntary	ADJ
faba-149	258	5	disclosure	disclosure	NOUN
faba-149	258	6	and	and	CCONJ
faba-149	258	7	its	its	PRON
faba-149	258	8	determinants	determinant	NOUN
faba-149	258	9	in	in	ADP
faba-149	258	10	emerging	emerge	VERB
faba-149	258	11	markets	market	NOUN
faba-149	258	12	:	:	PUNCT
faba-149	258	13	evidence	evidence	NOUN
faba-149	258	14	from	from	ADP
faba-149	258	15	egypt	egypt	PROPN
faba-149	258	16	.	.	PUNCT
faba-149	259	1	journal	journal	PROPN
faba-149	259	2	of	of	ADP
faba-149	259	3	finance	finance	NOUN
faba-149	259	4	and	and	CCONJ
faba-149	259	5	data	datum	NOUN
faba-149	259	6	science	science	NOUN
faba-149	259	7	,	,	PUNCT
faba-149	259	8	3(1–4	3(1–4	PROPN
faba-149	259	9	):	):	PUNCT
faba-149	259	10	45–59	45–59	NOUN
faba-149	259	11	.	.	PUNCT
faba-149	260	1	https://doi.org/10.1016/j.jfds.2017.09.005	https://doi.org/10.1016/j.jfds.2017.09.005	PROPN
faba-149	260	2	.	.	PUNCT
faba-149	261	1	elshandidy	elshandidy	PROPN
faba-149	261	2	,	,	PUNCT
faba-149	261	3	t.	t.	PROPN
faba-149	261	4	,	,	PUNCT
faba-149	261	5	i.	i.	PROPN
faba-149	261	6	fraser	fraser	PROPN
faba-149	261	7	,	,	PUNCT
faba-149	261	8	and	and	CCONJ
faba-149	261	9	k.	k.	PROPN
faba-149	261	10	hussainey	hussainey	PROPN
faba-149	261	11	.	.	PUNCT
faba-149	262	1	2013	2013	NUM
faba-149	262	2	.	.	PUNCT
faba-149	263	1	aggregated	aggregate	VERB
faba-149	263	2	,	,	PUNCT
faba-149	263	3	voluntary	voluntary	ADJ
faba-149	263	4	,	,	PUNCT
faba-149	263	5	and	and	CCONJ
faba-149	263	6	mandatory	mandatory	ADJ
faba-149	263	7	risk	risk	NOUN
faba-149	263	8	disclosure	disclosure	NOUN
faba-149	263	9	incentives	incentive	NOUN
faba-149	263	10	:	:	PUNCT
faba-149	263	11	evidence	evidence	NOUN
faba-149	263	12	from	from	ADP
faba-149	263	13	uk	uk	PROPN
faba-149	263	14	ftse	ftse	VERB
faba-149	263	15	all	all	DET
faba-149	263	16	-	-	PUNCT
faba-149	263	17	share	share	NOUN
faba-149	263	18	companies	company	NOUN
faba-149	263	19	.	.	PUNCT
faba-149	264	1	international	international	ADJ
faba-149	264	2	review	review	NOUN
faba-149	264	3	of	of	ADP
faba-149	264	4	financial	financial	ADJ
faba-149	264	5	analysis	analysis	NOUN
faba-149	264	6	,	,	PUNCT
faba-149	264	7	30	30	NUM
faba-149	264	8	:	:	PUNCT
faba-149	264	9	320–333	320–333	NUM
faba-149	264	10	.	.	PUNCT
faba-149	265	1	https://doi.org/10.1016/j.irfa.2013.07.010	https://doi.org/10.1016/j.irfa.2013.07.010	PROPN
faba-149	265	2	.	.	PUNCT
faba-149	265	3	elshandidy	elshandidy	PROPN
faba-149	265	4	,	,	PUNCT
faba-149	265	5	t.	t.	NOUN
faba-149	265	6	,	,	PUNCT
faba-149	265	7	and	and	CCONJ
faba-149	265	8	c.	c.	PROPN
faba-149	265	9	zeng	zeng	PROPN
faba-149	265	10	.	.	PUNCT
faba-149	265	11	2022	2022	NUM
faba-149	265	12	.	.	PUNCT
faba-149	266	1	the	the	DET
faba-149	266	2	value	value	NOUN
faba-149	266	3	relevance	relevance	NOUN
faba-149	266	4	of	of	ADP
faba-149	266	5	risk	risk	NOUN
faba-149	266	6	-	-	PUNCT
faba-149	266	7	related	relate	VERB
faba-149	266	8	disclosure	disclosure	NOUN
faba-149	266	9	:	:	PUNCT
faba-149	266	10	does	do	VERB
faba-149	266	11	the	the	DET
faba-149	266	12	tone	tone	NOUN
faba-149	266	13	of	of	ADP
faba-149	266	14	disclosure	disclosure	NOUN
faba-149	266	15	matter	matter	NOUN
faba-149	266	16	?	?	PUNCT
faba-149	267	1	borsa	borsa	PROPN
faba-149	267	2	istanbul	istanbul	PROPN
faba-149	267	3	review	review	PROPN
faba-149	267	4	,	,	PUNCT
faba-149	267	5	22(3	22(3	NUM
faba-149	267	6	):	):	PUNCT
faba-149	267	7	498–514	498–514	NUM
faba-149	267	8	.	.	PUNCT
faba-149	267	9	https://doi.org/10.1016/j.bir.2021.06.014	https://doi.org/10.1016/j.bir.2021.06.014	PROPN
faba-149	267	10	.	.	PUNCT
faba-149	267	11	elzahar	elzahar	PROPN
faba-149	267	12	,	,	PUNCT
faba-149	267	13	h.	h.	PROPN
faba-149	267	14	,	,	PUNCT
faba-149	267	15	and	and	CCONJ
faba-149	267	16	k.	k.	PROPN
faba-149	267	17	hussainey	hussainey	PROPN
faba-149	267	18	.	.	PUNCT
faba-149	267	19	2012	2012	NUM
faba-149	267	20	.	.	PUNCT
faba-149	268	1	determinants	determinant	NOUN
faba-149	268	2	of	of	ADP
faba-149	268	3	narrative	narrative	ADJ
faba-149	268	4	risk	risk	NOUN
faba-149	268	5	disclosures	disclosure	NOUN
faba-149	268	6	in	in	ADP
faba-149	268	7	uk	uk	PROPN
faba-149	268	8	interim	interim	ADJ
faba-149	268	9	reports	report	NOUN
faba-149	268	10	.	.	PUNCT
faba-149	269	1	journal	journal	NOUN
faba-149	269	2	of	of	ADP
faba-149	269	3	risk	risk	NOUN
faba-149	269	4	finance	finance	NOUN
faba-149	269	5	,	,	PUNCT
faba-149	269	6	13(2	13(2	PROPN
faba-149	269	7	):	):	PUNCT
faba-149	269	8	133–147	133–147	NUM
faba-149	269	9	.	.	PUNCT
faba-149	270	1	https://doi.org/10.1108/15265941211203189	https://doi.org/10.1108/15265941211203189	PROPN
faba-149	270	2	.	.	PUNCT
faba-149	270	3	gaur	gaur	PROPN
faba-149	270	4	,	,	PUNCT
faba-149	270	5	s.	s.	PROPN
faba-149	270	6	s.	s.	PROPN
faba-149	270	7	,	,	PUNCT
faba-149	270	8	h.	h.	PROPN
faba-149	270	9	bathula	bathula	PROPN
faba-149	270	10	,	,	PUNCT
faba-149	270	11	and	and	CCONJ
faba-149	270	12	d.	d.	PROPN
faba-149	270	13	singh	singh	PROPN
faba-149	270	14	.	.	PUNCT
faba-149	271	1	2015	2015	NUM
faba-149	271	2	.	.	PUNCT
faba-149	272	1	ownership	ownership	NOUN
faba-149	272	2	concentration	concentration	NOUN
faba-149	272	3	,	,	PUNCT
faba-149	272	4	board	board	NOUN
faba-149	272	5	characteristics	characteristic	NOUN
faba-149	272	6	and	and	CCONJ
faba-149	272	7	firm	firm	ADJ
faba-149	272	8	performance	performance	NOUN
faba-149	272	9	:	:	PUNCT
faba-149	272	10	a	a	DET
faba-149	272	11	contingency	contingency	NOUN
faba-149	272	12	framework	framework	NOUN
faba-149	272	13	.	.	PUNCT
faba-149	273	1	management	management	NOUN
faba-149	273	2	decision	decision	NOUN
faba-149	273	3	,	,	PUNCT
faba-149	273	4	53(5	53(5	NUM
faba-149	273	5	):	):	PUNCT
faba-149	273	6	911–931	911–931	NUM
faba-149	273	7	.	.	PUNCT
faba-149	274	1	https://doi.org/10.1108/md-08-2014-0519	https://doi.org/10.1108/md-08-2014-0519	PROPN
faba-149	274	2	.	.	PUNCT
faba-149	274	3	hussainey	hussainey	PROPN
faba-149	274	4	,	,	PUNCT
faba-149	274	5	k.	k.	PROPN
faba-149	274	6	,	,	PUNCT
faba-149	274	7	and	and	CCONJ
faba-149	274	8	b.	b.	PROPN
faba-149	274	9	al	al	PROPN
faba-149	274	10	-	-	PROPN
faba-149	274	11	najjar	najjar	PROPN
faba-149	274	12	.	.	PUNCT
faba-149	275	1	2011	2011	NUM
faba-149	275	2	.	.	PUNCT
faba-149	276	1	future	future	ADJ
faba-149	276	2	-	-	PUNCT
faba-149	276	3	oriented	orient	VERB
faba-149	276	4	narrative	narrative	NOUN
faba-149	276	5	reporting	reporting	NOUN
faba-149	276	6	:	:	PUNCT
faba-149	276	7	determinants	determinant	NOUN
faba-149	276	8	and	and	CCONJ
faba-149	276	9	use	use	NOUN
faba-149	276	10	.	.	PUNCT
faba-149	277	1	journal	journal	NOUN
faba-149	277	2	of	of	ADP
faba-149	277	3	applied	apply	VERB
faba-149	277	4	accounting	accounting	NOUN
faba-149	277	5	research	research	NOUN
faba-149	277	6	,	,	PUNCT
faba-149	277	7	12	12	NUM
faba-149	277	8	(	(	PUNCT
faba-149	277	9	2	2	NUM
faba-149	277	10	):	):	PUNCT
faba-149	277	11	123–138	123–138	NUM
faba-149	277	12	.	.	PUNCT
faba-149	278	1	https://doi.org/10.1108/09675421111160691	https://doi.org/10.1108/09675421111160691	PROPN
faba-149	278	2	.	.	PUNCT
faba-149	279	1	jensen	jensen	PROPN
faba-149	279	2	,	,	PUNCT
faba-149	279	3	m.	m.	NOUN
faba-149	279	4	c.	c.	PROPN
faba-149	279	5	1993	1993	NUM
faba-149	279	6	.	.	PUNCT
faba-149	280	1	the	the	DET
faba-149	280	2	modern	modern	ADJ
faba-149	280	3	industrial	industrial	ADJ
faba-149	280	4	revolution	revolution	NOUN
faba-149	280	5	,	,	PUNCT
faba-149	280	6	exit	exit	NOUN
faba-149	280	7	,	,	PUNCT
faba-149	280	8	and	and	CCONJ
faba-149	280	9	the	the	DET
faba-149	280	10	failure	failure	NOUN
faba-149	280	11	of	of	ADP
faba-149	280	12	internal	internal	ADJ
faba-149	280	13	control	control	NOUN
faba-149	280	14	systems	system	NOUN
faba-149	280	15	.	.	PUNCT
faba-149	281	1	the	the	DET
faba-149	281	2	journal	journal	PROPN
faba-149	281	3	of	of	ADP
faba-149	281	4	finance	finance	NOUN
faba-149	281	5	,	,	PUNCT
faba-149	281	6	48(3	48(3	PROPN
faba-149	281	7	):	):	PUNCT
faba-149	281	8	831	831	NUM
faba-149	281	9	.	.	PUNCT
faba-149	282	1	https://doi.org/10.2307/2329018	https://doi.org/10.2307/2329018	PROPN
faba-149	282	2	.	.	PUNCT
faba-149	283	1	khaledi	khaledi	PROPN
faba-149	283	2	,	,	PUNCT
faba-149	283	3	s.	s.	PROPN
faba-149	283	4	2014	2014	NUM
faba-149	283	5	.	.	PUNCT
faba-149	284	1	corporate	corporate	ADJ
faba-149	284	2	risk	risk	NOUN
faba-149	284	3	disclosure	disclosure	NOUN
faba-149	284	4	 	 	SPACE
faba-149	284	5	:	:	PUNCT
faba-149	284	6	a	a	DET
faba-149	284	7	content	content	NOUN
faba-149	284	8	analysis	analysis	NOUN
faba-149	284	9	of	of	ADP
faba-149	284	10	swedish	swedish	ADJ
faba-149	284	11	interim	interim	ADJ
faba-149	284	12	reports	report	NOUN
faba-149	284	13	.	.	PUNCT
faba-149	285	1	master	master	NOUN
faba-149	285	2	’s	’s	PART
faba-149	285	3	thesis	thesis	NOUN
faba-149	285	4	,	,	PUNCT
faba-149	285	5	1–40	1–40	PROPN
faba-149	285	6	.	.	PUNCT
faba-149	286	1	khandelwal	khandelwal	PROPN
faba-149	286	2	,	,	PUNCT
faba-149	286	3	c.	c.	PROPN
faba-149	286	4	,	,	PUNCT
faba-149	286	5	s.	s.	PROPN
faba-149	286	6	kumar	kumar	PROPN
faba-149	286	7	,	,	PUNCT
faba-149	286	8	v.	v.	PROPN
faba-149	286	9	madhavan	madhavan	PROPN
faba-149	286	10	,	,	PUNCT
faba-149	286	11	and	and	CCONJ
faba-149	286	12	n.	n.	PROPN
faba-149	286	13	pandey	pandey	PROPN
faba-149	286	14	.	.	PROPN
faba-149	286	15	2020	2020	NUM
faba-149	286	16	.	.	PUNCT
faba-149	287	1	do	do	AUX
faba-149	287	2	board	board	NOUN
faba-149	287	3	characteristics	characteristics	PROPN
faba-149	287	4	impact	impact	NOUN
faba-149	287	5	corporate	corporate	ADJ
faba-149	287	6	risk	risk	NOUN
faba-149	287	7	disclosures	disclosure	NOUN
faba-149	287	8	?	?	PUNCT
faba-149	288	1	the	the	DET
faba-149	288	2	indian	indian	ADJ
faba-149	288	3	experience	experience	NOUN
faba-149	288	4	.	.	PUNCT
faba-149	289	1	journal	journal	PROPN
faba-149	289	2	of	of	ADP
faba-149	289	3	business	business	NOUN
faba-149	289	4	research	research	NOUN
faba-149	289	5	,	,	PUNCT
faba-149	289	6	121	121	NUM
faba-149	289	7	:	:	PUNCT
faba-149	289	8	103–111	103–111	NUM
faba-149	289	9	.	.	PUNCT
faba-149	290	1	https://doi.org/10.1016/j.jbusres.2020.08.004	https://doi.org/10.1016/j.jbusres.2020.08.004	PROPN
faba-149	290	2	.	.	PUNCT
faba-149	291	1	linsley	linsley	PROPN
faba-149	291	2	,	,	PUNCT
faba-149	291	3	p.	p.	NOUN
faba-149	291	4	m.	m.	NOUN
faba-149	291	5	,	,	PUNCT
faba-149	291	6	and	and	CCONJ
faba-149	291	7	p.	p.	PROPN
faba-149	291	8	j.	j.	PROPN
faba-149	292	1	shrives	shrives	PROPN
faba-149	292	2	.	.	PUNCT
faba-149	293	1	2006	2006	NUM
faba-149	293	2	.	.	PUNCT
faba-149	294	1	risk	risk	NOUN
faba-149	294	2	reporting	reporting	NOUN
faba-149	294	3	:	:	PUNCT
faba-149	294	4	a	a	DET
faba-149	294	5	study	study	NOUN
faba-149	294	6	of	of	ADP
faba-149	294	7	risk	risk	NOUN
faba-149	294	8	disclosures	disclosure	NOUN
faba-149	294	9	in	in	ADP
faba-149	294	10	the	the	DET
faba-149	294	11	annual	annual	ADJ
faba-149	294	12	reports	report	NOUN
faba-149	294	13	of	of	ADP
faba-149	294	14	uk	uk	PROPN
faba-149	294	15	companies	company	NOUN
faba-149	294	16	.	.	PUNCT
faba-149	295	1	british	british	ADJ
faba-149	295	2	accounting	accounting	PROPN
faba-149	295	3	review	review	PROPN
faba-149	295	4	,	,	PUNCT
faba-149	295	5	38(4	38(4	NUM
faba-149	295	6	):	):	PUNCT
faba-149	295	7	387–404	387–404	NUM
faba-149	295	8	.	.	PUNCT
faba-149	296	1	https://doi.org/10.1016/j.bar.2006.05.002	https://doi.org/10.1016/j.bar.2006.05.002	PROPN
faba-149	296	2	.	.	PUNCT
faba-149	297	1	lopes	lopes	PROPN
faba-149	297	2	,	,	PUNCT
faba-149	297	3	p.	p.	PROPN
faba-149	297	4	t.	t.	PROPN
faba-149	297	5	,	,	PUNCT
faba-149	297	6	and	and	CCONJ
faba-149	297	7	l.	l.	PROPN
faba-149	297	8	l.	l.	PROPN
faba-149	297	9	rodrigues	rodrigues	PROPN
faba-149	297	10	.	.	PROPN
faba-149	297	11	2007	2007	NUM
faba-149	297	12	.	.	PUNCT
faba-149	298	1	accounting	account	VERB
faba-149	298	2	for	for	ADP
faba-149	298	3	financial	financial	ADJ
faba-149	298	4	instruments	instrument	NOUN
faba-149	298	5	:	:	PUNCT
faba-149	298	6	an	an	DET
faba-149	298	7	analysis	analysis	NOUN
faba-149	298	8	of	of	ADP
faba-149	298	9	the	the	DET
faba-149	298	10	determinants	determinant	NOUN
faba-149	298	11	of	of	ADP
faba-149	298	12	disclosure	disclosure	NOUN
faba-149	298	13	in	in	ADP
faba-149	298	14	the	the	DET
faba-149	298	15	portuguese	portuguese	ADJ
faba-149	298	16	stock	stock	NOUN
faba-149	298	17	exchange	exchange	PROPN
faba-149	298	18	.	.	PUNCT
faba-149	299	1	international	international	ADJ
faba-149	299	2	journal	journal	PROPN
faba-149	299	3	of	of	ADP
faba-149	299	4	accounting	accounting	NOUN
faba-149	299	5	,	,	PUNCT
faba-149	299	6	42(1	42(1	NOUN
faba-149	299	7	):	):	PUNCT
faba-149	299	8	25–56	25–56	NUM
faba-149	299	9	.	.	PUNCT
faba-149	300	1	https://doi.org/10.1016/j.intacc.2006.12.002	https://doi.org/10.1016/j.intacc.2006.12.002	NOUN
faba-149	300	2	.	.	PUNCT
faba-149	301	1	love	love	NOUN
faba-149	301	2	,	,	PUNCT
faba-149	301	3	i.	i.	PROPN
faba-149	301	4	2011	2011	NUM
faba-149	301	5	.	.	PUNCT
faba-149	302	1	corporate	corporate	ADJ
faba-149	302	2	governance	governance	NOUN
faba-149	302	3	and	and	CCONJ
faba-149	302	4	performance	performance	NOUN
faba-149	302	5	around	around	ADP
faba-149	302	6	the	the	DET
faba-149	302	7	world	world	NOUN
faba-149	302	8	:	:	PUNCT
faba-149	302	9	what	what	PRON
faba-149	302	10	we	we	PRON
faba-149	302	11	know	know	VERB
faba-149	302	12	and	and	CCONJ
faba-149	302	13	what	what	PRON
faba-149	302	14	we	we	PRON
faba-149	302	15	do	do	AUX
faba-149	302	16	n’t	not	PART
faba-149	302	17	.	.	PUNCT
faba-149	303	1	world	world	PROPN
faba-149	303	2	bank	bank	PROPN
faba-149	303	3	research	research	PROPN
faba-149	303	4	observer	observer	PROPN
faba-149	303	5	,	,	PUNCT
faba-149	303	6	26(1	26(1	NUM
faba-149	303	7	):	):	PUNCT
faba-149	303	8	42–70	42–70	NUM
faba-149	303	9	.	.	PUNCT
faba-149	304	1	https://doi.org/10.1093/wbro/lkp030	https://doi.org/10.1093/wbro/lkp030	PROPN
faba-149	304	2	.	.	PUNCT
faba-149	305	1	madrigal	madrigal	PROPN
faba-149	305	2	m.	m.	PROPN
faba-149	305	3	h.	h.	PROPN
faba-149	305	4	,	,	PUNCT
faba-149	305	5	b.	b.	PROPN
faba-149	305	6	a.	a.	PROPN
faba-149	305	7	guzmán	guzmán	PROPN
faba-149	305	8	,	,	PUNCT
faba-149	305	9	and	and	CCONJ
faba-149	305	10	c.	c.	PROPN
faba-149	305	11	a.	a.	PROPN
faba-149	305	12	guzmán	guzmán	PROPN
faba-149	305	13	.	.	PUNCT
faba-149	306	1	2015	2015	NUM
faba-149	306	2	.	.	PUNCT
faba-149	307	1	determinants	determinant	NOUN
faba-149	307	2	of	of	ADP
faba-149	307	3	corporate	corporate	ADJ
faba-149	307	4	risk	risk	NOUN
faba-149	307	5	disclosure	disclosure	NOUN
faba-149	307	6	in	in	ADP
faba-149	307	7	large	large	ADJ
faba-149	307	8	spanish	spanish	ADJ
faba-149	307	9	companies	company	NOUN
faba-149	307	10	:	:	PUNCT
faba-149	307	11	a	a	DET
faba-149	307	12	snapshot	snapshot	NOUN
faba-149	307	13	.	.	PUNCT
faba-149	308	1	contaduria	contaduria	PROPN
faba-149	308	2	y	y	PROPN
faba-149	308	3	administracion	administracion	PROPN
faba-149	308	4	,	,	PUNCT
faba-149	308	5	60(4	60(4	NUM
faba-149	308	6	):	):	PUNCT
faba-149	308	7	757–775	757–775	NUM
faba-149	308	8	.	.	PUNCT
faba-149	309	1	https://doi.org/10.1016/j.cya.2015.05.014	https://doi.org/10.1016/j.cya.2015.05.014	NOUN
faba-149	309	2	.	.	PUNCT
faba-149	309	3	mahrani	mahrani	ADJ
faba-149	309	4	m.	m.	NOUN
faba-149	309	5	,	,	PUNCT
faba-149	309	6	and	and	CCONJ
faba-149	309	7	n.	n.	PROPN
faba-149	309	8	soewarno	soewarno	NOUN
faba-149	309	9	.	.	PUNCT
faba-149	310	1	2018	2018	NUM
faba-149	310	2	.	.	PUNCT
faba-149	311	1	the	the	DET
faba-149	311	2	effect	effect	NOUN
faba-149	311	3	of	of	ADP
faba-149	311	4	good	good	ADJ
faba-149	311	5	corporate	corporate	ADJ
faba-149	311	6	governance	governance	NOUN
faba-149	311	7	mechanism	mechanism	NOUN
faba-149	311	8	and	and	CCONJ
faba-149	311	9	corporate	corporate	ADJ
faba-149	311	10	social	social	ADJ
faba-149	311	11	responsibility	responsibility	NOUN
faba-149	311	12	on	on	ADP
faba-149	311	13	financial	financial	ADJ
faba-149	311	14	performance	performance	NOUN
faba-149	311	15	with	with	ADP
faba-149	311	16	earnings	earning	NOUN
faba-149	311	17	management	management	NOUN
faba-149	311	18	as	as	ADP
faba-149	311	19	mediating	mediate	VERB
faba-149	311	20	variable	variable	NOUN
faba-149	311	21	.	.	PUNCT
faba-149	311	22	”	"	PUNCT
faba-149	312	1	asian	asian	ADJ
faba-149	312	2	journal	journal	NOUN
faba-149	312	3	of	of	ADP
faba-149	312	4	accounting	accounting	NOUN
faba-149	312	5	research	research	NOUN
faba-149	312	6	,	,	PUNCT
faba-149	312	7	3(1	3(1	NUM
faba-149	312	8	):	):	PUNCT
faba-149	312	9	41–60	41–60	NUM
faba-149	312	10	.	.	PUNCT
faba-149	313	1	mokhtar	mokhtar	PROPN
faba-149	313	2	,	,	PUNCT
faba-149	313	3	e.	e.	PROPN
faba-149	313	4	s.	s.	PROPN
faba-149	313	5	,	,	PUNCT
faba-149	313	6	and	and	CCONJ
faba-149	313	7	h.	h.	PROPN
faba-149	313	8	mellett	mellett	PROPN
faba-149	313	9	.	.	PROPN
faba-149	313	10	2013	2013	NUM
faba-149	313	11	.	.	PUNCT
faba-149	314	1	competition	competition	NOUN
faba-149	314	2	,	,	PUNCT
faba-149	314	3	corporate	corporate	ADJ
faba-149	314	4	governance	governance	NOUN
faba-149	314	5	,	,	PUNCT
faba-149	314	6	ownership	ownership	NOUN
faba-149	314	7	structure	structure	NOUN
faba-149	314	8	and	and	CCONJ
faba-149	314	9	risk	risk	NOUN
faba-149	314	10	reporting	reporting	NOUN
faba-149	314	11	.	.	PUNCT
faba-149	315	1	managerial	managerial	ADJ
faba-149	315	2	auditing	auditing	NOUN
faba-149	315	3	journal	journal	NOUN
faba-149	315	4	,	,	PUNCT
faba-149	315	5	28(9	28(9	NOUN
faba-149	315	6	):	):	PUNCT
faba-149	315	7	838–865	838–865	NUM
faba-149	315	8	.	.	PUNCT
faba-149	316	1	https://doi.org/10.1108/maj-11-2012-0776	https://doi.org/10.1108/maj-11-2012-0776	NOUN
faba-149	316	2	.	.	PUNCT
faba-149	317	1	novy	novy	PROPN
faba-149	317	2	-	-	PUNCT
faba-149	317	3	marx	marx	PROPN
faba-149	317	4	,	,	PUNCT
faba-149	317	5	r.	r.	PROPN
faba-149	317	6	2013	2013	NUM
faba-149	317	7	.	.	PUNCT
faba-149	318	1	the	the	DET
faba-149	318	2	other	other	ADJ
faba-149	318	3	side	side	NOUN
faba-149	318	4	of	of	ADP
faba-149	318	5	value	value	NOUN
faba-149	318	6	:	:	PUNCT
faba-149	318	7	the	the	DET
faba-149	318	8	gross	gross	ADJ
faba-149	318	9	profitability	profitability	NOUN
faba-149	318	10	premium	premium	NOUN
faba-149	318	11	.	.	PUNCT
faba-149	319	1	journal	journal	NOUN
faba-149	319	2	of	of	ADP
faba-149	319	3	financial	financial	ADJ
faba-149	319	4	irine	irine	PROPN
faba-149	319	5	herdjiono	herdjiono	PROPN
faba-149	319	6	and	and	CCONJ
faba-149	319	7	mira	mira	PROPN
faba-149	319	8	yanti/	yanti/	PROPN
faba-149	319	9	finance	finance	NOUN
faba-149	319	10	,	,	PUNCT
faba-149	319	11	accounting	accounting	NOUN
faba-149	319	12	and	and	CCONJ
faba-149	319	13	business	business	NOUN
faba-149	319	14	analysis	analysis	NOUN
faba-149	319	15	,	,	PUNCT
faba-149	319	16	volume	volume	NOUN
faba-149	319	17	5	5	NUM
faba-149	319	18	,	,	PUNCT
faba-149	319	19	issue	issue	NOUN
faba-149	319	20	1	1	NUM
faba-149	319	21	,	,	PUNCT
faba-149	319	22	2023	2023	NUM
faba-149	319	23	89	89	NUM
faba-149	319	24	economics	economic	NOUN
faba-149	319	25	,	,	PUNCT
faba-149	319	26	108(1	108(1	NUM
faba-149	319	27	):	):	PUNCT
faba-149	319	28	1–28	1–28	NOUN
faba-149	319	29	.	.	PUNCT
faba-149	320	1	https://doi.org/10.1016/j.jfineco.2013.01.003	https://doi.org/10.1016/j.jfineco.2013.01.003	PROPN
faba-149	320	2	.	.	PROPN
faba-149	320	3	ntim	ntim	PROPN
faba-149	320	4	,	,	PUNCT
faba-149	320	5	c.	c.	PROPN
faba-149	320	6	g.	g.	PROPN
faba-149	320	7	,	,	PUNCT
faba-149	320	8	s.	s.	PROPN
faba-149	320	9	lindop	lindop	PROPN
faba-149	320	10	,	,	PUNCT
faba-149	320	11	and	and	CCONJ
faba-149	320	12	d.	d.	PROPN
faba-149	320	13	a.	a.	PROPN
faba-149	320	14	thomas	thomas	PROPN
faba-149	320	15	.	.	PUNCT
faba-149	321	1	2013	2013	NUM
faba-149	321	2	.	.	PUNCT
faba-149	322	1	corporate	corporate	ADJ
faba-149	322	2	governance	governance	NOUN
faba-149	322	3	and	and	CCONJ
faba-149	322	4	risk	risk	NOUN
faba-149	322	5	reporting	reporting	NOUN
faba-149	322	6	in	in	ADP
faba-149	322	7	south	south	PROPN
faba-149	322	8	africa	africa	PROPN
faba-149	322	9	:	:	PUNCT
faba-149	322	10	a	a	DET
faba-149	322	11	study	study	NOUN
faba-149	322	12	of	of	ADP
faba-149	322	13	corporate	corporate	ADJ
faba-149	322	14	risk	risk	NOUN
faba-149	322	15	disclosures	disclosure	NOUN
faba-149	322	16	in	in	ADP
faba-149	322	17	the	the	DET
faba-149	322	18	preand	preand	NOUN
faba-149	322	19	post-2007/2008	post-2007/2008	NOUN
faba-149	322	20	global	global	ADJ
faba-149	322	21	financial	financial	ADJ
faba-149	322	22	crisis	crisis	NOUN
faba-149	322	23	periods	period	NOUN
faba-149	322	24	.	.	PUNCT
faba-149	323	1	international	international	ADJ
faba-149	323	2	review	review	NOUN
faba-149	323	3	of	of	ADP
faba-149	323	4	financial	financial	ADJ
faba-149	323	5	analysis	analysis	NOUN
faba-149	323	6	,	,	PUNCT
faba-149	323	7	30	30	NUM
faba-149	323	8	:	:	PUNCT
faba-149	323	9	363–383	363–383	NUM
faba-149	323	10	.	.	PUNCT
faba-149	324	1	https://doi.org/10.1016/j.irfa.2013.07.001	https://doi.org/10.1016/j.irfa.2013.07.001	PROPN
faba-149	324	2	.	.	PUNCT
faba-149	325	1	nwajei	nwajei	PROPN
faba-149	325	2	,	,	PUNCT
faba-149	325	3	u.	u.	PROPN
faba-149	325	4	o.	o.	PROPN
faba-149	326	1	k	k	PROPN
faba-149	326	2	,	,	PUNCT
faba-149	326	3	t.	t.	PROPN
faba-149	326	4	bølviken	bølviken	PROPN
faba-149	326	5	,	,	PUNCT
faba-149	326	6	and	and	CCONJ
faba-149	326	7	m.	m.	NOUN
faba-149	326	8	m.	m.	NOUN
faba-149	326	9	hellström	hellström	NOUN
faba-149	326	10	.	.	PUNCT
faba-149	327	1	2022	2022	NUM
faba-149	327	2	.	.	PUNCT
faba-149	328	1	overcoming	overcome	VERB
faba-149	328	2	the	the	DET
faba-149	328	3	principal	principal	ADJ
faba-149	328	4	-	-	PUNCT
faba-149	328	5	agent	agent	NOUN
faba-149	328	6	problem	problem	NOUN
faba-149	328	7	:	:	PUNCT
faba-149	328	8	the	the	DET
faba-149	328	9	need	need	NOUN
faba-149	328	10	for	for	ADP
faba-149	328	11	alignment	alignment	NOUN
faba-149	328	12	of	of	ADP
faba-149	328	13	tools	tool	NOUN
faba-149	328	14	and	and	CCONJ
faba-149	328	15	methods	method	NOUN
faba-149	328	16	in	in	ADP
faba-149	328	17	collaborative	collaborative	ADJ
faba-149	328	18	project	project	NOUN
faba-149	328	19	delivery	delivery	NOUN
faba-149	328	20	.	.	PUNCT
faba-149	329	1	international	international	ADJ
faba-149	329	2	journal	journal	PROPN
faba-149	329	3	of	of	ADP
faba-149	329	4	project	project	NOUN
faba-149	329	5	management	management	NOUN
faba-149	329	6	,	,	PUNCT
faba-149	329	7	40(7	40(7	NOUN
faba-149	329	8	):	):	PUNCT
faba-149	329	9	750–762	750–762	NUM
faba-149	329	10	.	.	PUNCT
faba-149	330	1	https://doi.org/10.1016/j.ijproman.2022.08.003	https://doi.org/10.1016/j.ijproman.2022.08.003	PROPN
faba-149	330	2	.	.	PROPN
faba-149	330	3	owusu	owusu	PROPN
faba-149	330	4	-	-	PUNCT
faba-149	330	5	ansah	ansah	PROPN
faba-149	330	6	,	,	PUNCT
faba-149	330	7	s.	s.	PROPN
faba-149	330	8	,	,	PUNCT
faba-149	330	9	and	and	CCONJ
faba-149	330	10	j.	j.	PROPN
faba-149	330	11	yeoh	yeoh	PROPN
faba-149	330	12	.	.	PUNCT
faba-149	330	13	2005	2005	NUM
faba-149	330	14	.	.	PUNCT
faba-149	331	1	the	the	DET
faba-149	331	2	effect	effect	NOUN
faba-149	331	3	of	of	ADP
faba-149	331	4	legislation	legislation	NOUN
faba-149	331	5	on	on	ADP
faba-149	331	6	corporate	corporate	ADJ
faba-149	331	7	disclosure	disclosure	NOUN
faba-149	331	8	practices	practice	NOUN
faba-149	331	9	.	.	PUNCT
faba-149	332	1	abacus	abacus	PROPN
faba-149	332	2	,	,	PUNCT
faba-149	332	3	41(1	41(1	NUM
faba-149	332	4	):	):	PUNCT
faba-149	332	5	92–109	92–109	NUM
faba-149	332	6	.	.	PUNCT
faba-149	332	7	https://doi.org/10.1111/j.1467-6281.2005.00171.x	https://doi.org/10.1111/j.1467-6281.2005.00171.x	NOUN
faba-149	332	8	.	.	PUNCT
faba-149	333	1	panda	panda	NOUN
faba-149	333	2	,	,	PUNCT
faba-149	333	3	b.	b.	PROPN
faba-149	333	4	,	,	PUNCT
faba-149	333	5	and	and	CCONJ
faba-149	333	6	n.	n.	PROPN
faba-149	333	7	m.	m.	PROPN
faba-149	333	8	leepsa	leepsa	PROPN
faba-149	333	9	.	.	PUNCT
faba-149	334	1	2017	2017	NUM
faba-149	334	2	.	.	PUNCT
faba-149	335	1	agency	agency	NOUN
faba-149	335	2	theory	theory	NOUN
faba-149	335	3	:	:	PUNCT
faba-149	335	4	review	review	NOUN
faba-149	335	5	of	of	ADP
faba-149	335	6	theory	theory	NOUN
faba-149	335	7	and	and	CCONJ
faba-149	335	8	evidence	evidence	NOUN
faba-149	335	9	on	on	ADP
faba-149	335	10	problems	problem	NOUN
faba-149	335	11	and	and	CCONJ
faba-149	335	12	perspectives	perspective	NOUN
faba-149	335	13	.	.	PUNCT
faba-149	336	1	indian	indian	ADJ
faba-149	336	2	journal	journal	PROPN
faba-149	336	3	of	of	ADP
faba-149	336	4	corporate	corporate	ADJ
faba-149	336	5	governance	governance	NOUN
faba-149	336	6	,	,	PUNCT
faba-149	336	7	10(1	10(1	NUM
faba-149	336	8	):	):	PUNCT
faba-149	336	9	74–95	74–95	NOUN
faba-149	336	10	.	.	PUNCT
faba-149	337	1	https://doi.org/10.1177/0974686217701467	https://doi.org/10.1177/0974686217701467	PROPN
faba-149	337	2	.	.	PROPN
faba-149	337	3	rahmawati	rahmawati	PROPN
faba-149	337	4	,	,	PUNCT
faba-149	337	5	d.	d.	PROPN
faba-149	337	6	l.	l.	PROPN
faba-149	337	7	,	,	PUNCT
faba-149	337	8	and	and	CCONJ
faba-149	337	9	k.	k.	PROPN
faba-149	337	10	prasetyo	prasetyo	PROPN
faba-149	337	11	.	.	PUNCT
faba-149	338	1	2020	2020	NUM
faba-149	338	2	.	.	PUNCT
faba-149	339	1	determinants	determinant	NOUN
faba-149	339	2	on	on	ADP
faba-149	339	3	the	the	DET
faba-149	339	4	extent	extent	NOUN
faba-149	339	5	of	of	ADP
faba-149	339	6	enterprise	enterprise	NOUN
faba-149	339	7	risk	risk	NOUN
faba-149	339	8	management	management	NOUN
faba-149	339	9	(	(	PUNCT
faba-149	339	10	erm	erm	PROPN
faba-149	339	11	)	)	PUNCT
faba-149	339	12	disclosure	disclosure	NOUN
faba-149	339	13	in	in	ADP
faba-149	339	14	annual	annual	ADJ
faba-149	339	15	reporting	reporting	NOUN
faba-149	339	16	:	:	PUNCT
faba-149	339	17	an	an	DET
faba-149	339	18	indonesian	indonesian	ADJ
faba-149	339	19	study	study	NOUN
faba-149	339	20	.	.	PUNCT
faba-149	340	1	international	international	ADJ
faba-149	340	2	journal	journal	PROPN
faba-149	340	3	of	of	ADP
faba-149	340	4	innovation	innovation	NOUN
faba-149	340	5	,	,	PUNCT
faba-149	340	6	creativity	creativity	NOUN
faba-149	340	7	and	and	CCONJ
faba-149	340	8	change	change	NOUN
faba-149	340	9	,	,	PUNCT
faba-149	340	10	13(4	13(4	NUM
faba-149	340	11	):	):	PUNCT
faba-149	340	12	512–525	512–525	NUM
faba-149	340	13	.	.	PUNCT
faba-149	341	1	razali	razali	VERB
faba-149	341	2	,	,	PUNCT
faba-149	341	3	w.	w.	PROPN
faba-149	341	4	a.	a.	PROPN
faba-149	341	5	a.	a.	PROPN
faba-149	341	6	w.	w.	PROPN
faba-149	341	7	m.	m.	PROPN
faba-149	341	8	,	,	PUNCT
faba-149	341	9	and	and	CCONJ
faba-149	341	10	r.	r.	PROPN
faba-149	341	11	arshad	arshad	PROPN
faba-149	341	12	.	.	PROPN
faba-149	341	13	2014	2014	NUM
faba-149	341	14	.	.	PUNCT
faba-149	342	1	disclosure	disclosure	NOUN
faba-149	342	2	of	of	ADP
faba-149	342	3	corporate	corporate	ADJ
faba-149	342	4	governance	governance	NOUN
faba-149	342	5	structure	structure	NOUN
faba-149	342	6	and	and	CCONJ
faba-149	342	7	the	the	DET
faba-149	342	8	likelihood	likelihood	NOUN
faba-149	342	9	of	of	ADP
faba-149	342	10	fraudulent	fraudulent	ADJ
faba-149	342	11	financial	financial	ADJ
faba-149	342	12	reporting	reporting	NOUN
faba-149	342	13	.	.	PUNCT
faba-149	343	1	procedia	procedia	ADJ
faba-149	343	2	social	social	ADJ
faba-149	343	3	and	and	CCONJ
faba-149	343	4	behavioral	behavioral	ADJ
faba-149	343	5	sciences	science	NOUN
faba-149	343	6	,	,	PUNCT
faba-149	343	7	145	145	NUM
faba-149	343	8	:	:	PUNCT
faba-149	343	9	243–253	243–253	NUM
faba-149	343	10	.	.	PUNCT
faba-149	344	1	https://doi.org/10.1016/j.sbspro.2014.06.032	https://doi.org/10.1016/j.sbspro.2014.06.032	NOUN
faba-149	344	2	.	.	PUNCT
faba-149	345	1	rumelt	rumelt	PROPN
faba-149	345	2	,	,	PUNCT
faba-149	345	3	r.	r.	PROPN
faba-149	345	4	p.	p.	PROPN
faba-149	345	5	2012	2012	NUM
faba-149	345	6	.	.	PUNCT
faba-149	346	1	good	good	ADJ
faba-149	346	2	strategy	strategy	NOUN
faba-149	346	3	/	/	SYM
faba-149	346	4	bad	bad	ADJ
faba-149	346	5	strategy	strategy	NOUN
faba-149	346	6	:	:	PUNCT
faba-149	346	7	the	the	DET
faba-149	346	8	difference	difference	NOUN
faba-149	346	9	and	and	CCONJ
faba-149	346	10	why	why	SCONJ
faba-149	346	11	it	it	PRON
faba-149	346	12	matters	matter	VERB
faba-149	346	13	.	.	PUNCT
faba-149	347	1	strategic	strategic	ADJ
faba-149	347	2	direction	direction	NOUN
faba-149	347	3	,	,	PUNCT
faba-149	347	4	28(8	28(8	NUM
faba-149	347	5	):	):	PUNCT
faba-149	347	6	464–67	464–67	NUM
faba-149	347	7	.	.	PUNCT
faba-149	348	1	https://doi.org/10.1108/sd.2012.05628haa.002	https://doi.org/10.1108/sd.2012.05628haa.002	PROPN
faba-149	348	2	.	.	PUNCT
faba-149	348	3	samaha	samaha	PROPN
faba-149	348	4	,	,	PUNCT
faba-149	348	5	k.	k.	PROPN
faba-149	348	6	,	,	PUNCT
faba-149	348	7	and	and	CCONJ
faba-149	348	8	k.	k.	PROPN
faba-149	348	9	dahawy	dahawy	PROPN
faba-149	348	10	.	.	PUNCT
faba-149	349	1	2011	2011	NUM
faba-149	349	2	.	.	PUNCT
faba-149	350	1	an	an	DET
faba-149	350	2	empirical	empirical	ADJ
faba-149	350	3	analysis	analysis	NOUN
faba-149	350	4	of	of	ADP
faba-149	350	5	corporate	corporate	ADJ
faba-149	350	6	governance	governance	NOUN
faba-149	350	7	structures	structure	NOUN
faba-149	350	8	and	and	CCONJ
faba-149	350	9	voluntary	voluntary	ADJ
faba-149	350	10	corporate	corporate	ADJ
faba-149	350	11	disclosure	disclosure	NOUN
faba-149	350	12	in	in	ADP
faba-149	350	13	volatile	volatile	ADJ
faba-149	350	14	capital	capital	NOUN
faba-149	350	15	markets	market	NOUN
faba-149	350	16	:	:	PUNCT
faba-149	350	17	the	the	DET
faba-149	350	18	egyptian	egyptian	ADJ
faba-149	350	19	experience	experience	NOUN
faba-149	350	20	.	.	PUNCT
faba-149	351	1	international	international	ADJ
faba-149	351	2	journal	journal	PROPN
faba-149	351	3	of	of	ADP
faba-149	351	4	accounting	accounting	NOUN
faba-149	351	5	,	,	PUNCT
faba-149	351	6	auditing	auditing	NOUN
faba-149	351	7	and	and	CCONJ
faba-149	351	8	performance	performance	NOUN
faba-149	351	9	evaluation	evaluation	NOUN
faba-149	351	10	,	,	PUNCT
faba-149	351	11	7(1–2	7(1–2	PROPN
faba-149	351	12	):	):	PUNCT
faba-149	351	13	61–93	61–93	NUM
faba-149	351	14	.	.	PUNCT
faba-149	352	1	https://doi.org/10.1504/ijaape.2011.037726	https://doi.org/10.1504/ijaape.2011.037726	PROPN
faba-149	352	2	.	.	PROPN
faba-149	352	3	setiany	setiany	PROPN
faba-149	352	4	,	,	PUNCT
faba-149	352	5	e.	e.	PROPN
faba-149	352	6	2018	2018	NUM
faba-149	352	7	.	.	PUNCT
faba-149	353	1	audit	audit	NOUN
faba-149	353	2	committee	committee	NOUN
faba-149	353	3	characteristics	characteristic	NOUN
faba-149	353	4	and	and	CCONJ
faba-149	353	5	voluntary	voluntary	ADJ
faba-149	353	6	financial	financial	ADJ
faba-149	353	7	disclosure	disclosure	NOUN
faba-149	353	8	.	.	PUNCT
faba-149	354	1	review	review	NOUN
faba-149	354	2	of	of	ADP
faba-149	354	3	integrative	integrative	ADJ
faba-149	354	4	business	business	NOUN
faba-149	354	5	and	and	CCONJ
faba-149	354	6	economics	economic	NOUN
faba-149	354	7	research	research	NOUN
faba-149	354	8	,	,	PUNCT
faba-149	354	9	6	6	NUM
faba-149	354	10	:	:	SYM
faba-149	354	11	239	239	NUM
faba-149	354	12	.	.	PUNCT
faba-149	354	13	https://www.researchgate.net/publication/325558334	https://www.researchgate.net/publication/325558334	NOUN
faba-149	354	14	.	.	PUNCT
faba-149	355	1	setiany	setiany	PROPN
faba-149	355	2	,	,	PUNCT
faba-149	355	3	e.	e.	PROPN
faba-149	355	4	,	,	PUNCT
faba-149	355	5	and	and	CCONJ
faba-149	355	6	d.	d.	PROPN
faba-149	355	7	suhardjanto	suhardjanto	PROPN
faba-149	355	8	.	.	PROPN
faba-149	355	9	2021	2021	NUM
faba-149	355	10	.	.	PUNCT
faba-149	356	1	disclosure	disclosure	NOUN
faba-149	356	2	,	,	PUNCT
faba-149	356	3	information	information	NOUN
faba-149	356	4	asymmetry	asymmetry	NOUN
faba-149	356	5	and	and	CCONJ
faba-149	356	6	the	the	DET
faba-149	356	7	cost	cost	NOUN
faba-149	356	8	of	of	ADP
faba-149	356	9	equity	equity	NOUN
faba-149	356	10	capital	capital	NOUN
faba-149	356	11	:	:	PUNCT
faba-149	356	12	evidence	evidence	NOUN
faba-149	356	13	from	from	ADP
faba-149	356	14	indonesia	indonesia	PROPN
faba-149	356	15	.	.	PUNCT
faba-149	357	1	international	international	ADJ
faba-149	357	2	symposia	symposia	NOUN
faba-149	357	3	in	in	ADP
faba-149	357	4	economic	economic	ADJ
faba-149	357	5	theory	theory	NOUN
faba-149	357	6	and	and	CCONJ
faba-149	357	7	econometrics	econometric	NOUN
faba-149	357	8	,	,	PUNCT
faba-149	357	9	28	28	NUM
faba-149	357	10	:	:	PUNCT
faba-149	357	11	351–366	351–366	NUM
faba-149	357	12	.	.	PUNCT
faba-149	358	1	https://doi.org/10.1108/s1571-038620210000028020	https://doi.org/10.1108/s1571-038620210000028020	PROPN
faba-149	358	2	.	.	PUNCT
faba-149	358	3	singhania	singhania	PROPN
faba-149	358	4	,	,	PUNCT
faba-149	358	5	s.	s.	PROPN
faba-149	358	6	,	,	PUNCT
faba-149	358	7	r.	r.	PROPN
faba-149	358	8	k.	k.	PROPN
faba-149	358	9	singh	singh	PROPN
faba-149	358	10	,	,	PUNCT
faba-149	358	11	a.	a.	PROPN
faba-149	358	12	k.	k.	PROPN
faba-149	358	13	singh	singh	PROPN
faba-149	358	14	,	,	PUNCT
faba-149	358	15	and	and	CCONJ
faba-149	358	16	v.	v.	ADP
faba-149	358	17	sardana	sardana	ADJ
faba-149	358	18	.	.	PUNCT
faba-149	359	1	2022	2022	NUM
faba-149	359	2	.	.	PUNCT
faba-149	360	1	corporate	corporate	ADJ
faba-149	360	2	governance	governance	NOUN
faba-149	360	3	and	and	CCONJ
faba-149	360	4	risk	risk	NOUN
faba-149	360	5	management	management	NOUN
faba-149	360	6	:	:	PUNCT
faba-149	360	7	a	a	DET
faba-149	360	8	bibliometric	bibliometric	ADJ
faba-149	360	9	mapping	mapping	NOUN
faba-149	360	10	for	for	ADP
faba-149	360	11	future	future	ADJ
faba-149	360	12	research	research	NOUN
faba-149	360	13	agenda	agenda	NOUN
faba-149	360	14	.	.	PUNCT
faba-149	361	1	indian	indian	PROPN
faba-149	361	2	journal	journal	PROPN
faba-149	361	3	of	of	ADP
faba-149	361	4	corporate	corporate	ADJ
faba-149	361	5	governance	governance	NOUN
faba-149	361	6	,	,	PUNCT
faba-149	361	7	097468622211263	097468622211263	NUM
faba-149	361	8	.	.	PUNCT
faba-149	362	1	https://doi.org/10.1177/09746862221126351	https://doi.org/10.1177/09746862221126351	NOUN
faba-149	362	2	.	.	PUNCT
faba-149	363	1	sultana	sultana	PROPN
faba-149	363	2	,	,	PUNCT
faba-149	363	3	r.	r.	PROPN
faba-149	363	4	,	,	PUNCT
faba-149	363	5	r.	r.	PROPN
faba-149	363	6	ghosh	ghosh	PROPN
faba-149	363	7	,	,	PUNCT
faba-149	363	8	and	and	CCONJ
faba-149	363	9	k.	k.	PROPN
faba-149	363	10	k.	k.	PROPN
faba-149	363	11	sen	sen	PROPN
faba-149	363	12	.	.	PROPN
faba-149	363	13	2022	2022	NUM
faba-149	363	14	.	.	PUNCT
faba-149	364	1	impact	impact	NOUN
faba-149	364	2	of	of	ADP
faba-149	364	3	covid-19	covid-19	PROPN
faba-149	364	4	pandemic	pandemic	ADJ
faba-149	364	5	on	on	ADP
faba-149	364	6	financial	financial	ADJ
faba-149	364	7	reporting	reporting	NOUN
faba-149	364	8	and	and	CCONJ
faba-149	364	9	disclosure	disclosure	NOUN
faba-149	364	10	practices	practice	NOUN
faba-149	364	11	:	:	PUNCT
faba-149	364	12	empirical	empirical	ADJ
faba-149	364	13	evidence	evidence	NOUN
faba-149	364	14	from	from	ADP
faba-149	364	15	bangladesh	bangladesh	PROPN
faba-149	364	16	.	.	PUNCT
faba-149	365	1	asian	asian	ADJ
faba-149	365	2	journal	journal	PROPN
faba-149	365	3	of	of	ADP
faba-149	365	4	economics	economic	NOUN
faba-149	365	5	and	and	CCONJ
faba-149	365	6	banking	banking	NOUN
faba-149	365	7	,	,	PUNCT
faba-149	365	8	6(1	6(1	NUM
faba-149	365	9	):	):	PUNCT
faba-149	365	10	122–139	122–139	NUM
faba-149	365	11	.	.	PUNCT
faba-149	366	1	https://doi.org/10.1108/ajeb-09-2021-0110	https://doi.org/10.1108/ajeb-09-2021-0110	PROPN
faba-149	366	2	.	.	PUNCT
faba-149	366	3	susanto	susanto	PROPN
faba-149	366	4	,	,	PUNCT
faba-149	366	5	a.	a.	NOUN
faba-149	366	6	,	,	PUNCT
faba-149	366	7	and	and	CCONJ
faba-149	366	8	meiryani	meiryani	NOUN
faba-149	366	9	.	.	PUNCT
faba-149	367	1	2019	2019	NUM
faba-149	367	2	.	.	PUNCT
faba-149	368	1	full	full	ADJ
faba-149	368	2	disclosure	disclosure	NOUN
faba-149	368	3	in	in	ADP
faba-149	368	4	financial	financial	ADJ
faba-149	368	5	reporting	reporting	NOUN
faba-149	368	6	.	.	PUNCT
faba-149	369	1	international	international	ADJ
faba-149	369	2	journal	journal	PROPN
faba-149	369	3	of	of	ADP
faba-149	369	4	scientific	scientific	ADJ
faba-149	369	5	and	and	CCONJ
faba-149	369	6	technology	technology	NOUN
faba-149	369	7	research	research	NOUN
faba-149	369	8	,	,	PUNCT
faba-149	369	9	8(6	8(6	NUM
faba-149	369	10	):	):	PUNCT
faba-149	369	11	340–345	340–345	NUM
faba-149	369	12	.	.	PUNCT
faba-149	370	1	syabani	syabani	PROPN
faba-149	370	2	,	,	PUNCT
faba-149	370	3	a.	a.	NOUN
faba-149	370	4	,	,	PUNCT
faba-149	370	5	and	and	CCONJ
faba-149	370	6	s.	s.	PROPN
faba-149	370	7	v.	v.	ADP
faba-149	370	8	siregar	siregar	NOUN
faba-149	370	9	.	.	PUNCT
faba-149	371	1	2014	2014	NUM
faba-149	371	2	.	.	PUNCT
faba-149	372	1	determinants	determinant	NOUN
faba-149	372	2	of	of	ADP
faba-149	372	3	risk	risk	NOUN
faba-149	372	4	disclosure	disclosure	NOUN
faba-149	372	5	level	level	NOUN
faba-149	372	6	 	 	SPACE
faba-149	372	7	:	:	PUNCT
faba-149	372	8	case	case	NOUN
faba-149	372	9	of	of	ADP
faba-149	372	10	indonesia	indonesia	PROPN
faba-149	372	11	.	.	PUNCT
faba-149	372	12	”	"	PUNCT
faba-149	373	1	the	the	DET
faba-149	373	2	indonesian	indonesian	ADJ
faba-149	373	3	journal	journal	PROPN
faba-149	373	4	of	of	ADP
faba-149	373	5	accounting	accounting	NOUN
faba-149	373	6	research	research	NOUN
faba-149	373	7	,	,	PUNCT
faba-149	373	8	17(2	17(2	NUM
faba-149	373	9	):	):	PUNCT
faba-149	373	10	207–226	207–226	NUM
faba-149	373	11	.	.	PUNCT
faba-149	373	12	tirado	tirado	NOUN
faba-149	373	13	-	-	PUNCT
faba-149	373	14	beltrán	beltrán	NOUN
faba-149	373	15	,	,	PUNCT
faba-149	373	16	j.	j.	PROPN
faba-149	373	17	m.	m.	PROPN
faba-149	373	18	,	,	PUNCT
faba-149	373	19	and	and	CCONJ
faba-149	373	20	j.	j.	PROPN
faba-149	373	21	d.	d.	PROPN
faba-149	373	22	cabedo	cabedo	PROPN
faba-149	373	23	-	-	PUNCT
faba-149	373	24	semper	semper	NOUN
faba-149	373	25	.	.	PUNCT
faba-149	373	26	2020	2020	NUM
faba-149	373	27	.	.	PUNCT
faba-149	374	1	risk	risk	NOUN
faba-149	374	2	information	information	NOUN
faba-149	374	3	disclosure	disclosure	NOUN
faba-149	374	4	and	and	CCONJ
faba-149	374	5	its	its	PRON
faba-149	374	6	impact	impact	NOUN
faba-149	374	7	on	on	ADP
faba-149	374	8	analyst	analyst	NOUN
faba-149	374	9	forecast	forecast	NOUN
faba-149	374	10	accuracy	accuracy	NOUN
faba-149	374	11	.	.	PUNCT
faba-149	375	1	estudios	estudio	NOUN
faba-149	375	2	gerenciales	gerenciale	NOUN
faba-149	375	3	,	,	PUNCT
faba-149	375	4	36(156	36(156	NUM
faba-149	375	5	):	):	PUNCT
faba-149	375	6	314–24	314–24	NUM
faba-149	375	7	.	.	PUNCT
faba-149	376	1	https://doi.org/10.18046/j.estger.2020.156.3774	https://doi.org/10.18046/j.estger.2020.156.3774	NOUN
faba-149	376	2	.	.	PUNCT
faba-149	377	1	wahyudin	wahyudin	PROPN
faba-149	377	2	,	,	PUNCT
faba-149	377	3	a.	a.	NOUN
faba-149	377	4	,	,	PUNCT
faba-149	377	5	and	and	CCONJ
faba-149	377	6	b.	b.	PROPN
faba-149	377	7	solikhah	solikhah	NOUN
faba-149	377	8	.	.	PUNCT
faba-149	378	1	2017	2017	NUM
faba-149	378	2	.	.	PUNCT
faba-149	379	1	corporate	corporate	ADJ
faba-149	379	2	governance	governance	NOUN
faba-149	379	3	implementation	implementation	NOUN
faba-149	379	4	rating	rating	NOUN
faba-149	379	5	in	in	ADP
faba-149	379	6	indonesia	indonesia	PROPN
faba-149	379	7	and	and	CCONJ
faba-149	379	8	its	its	PRON
faba-149	379	9	effects	effect	NOUN
faba-149	379	10	on	on	ADP
faba-149	379	11	financial	financial	ADJ
faba-149	379	12	performance	performance	NOUN
faba-149	379	13	.	.	PUNCT
faba-149	380	1	corporate	corporate	ADJ
faba-149	380	2	governance	governance	NOUN
faba-149	380	3	(	(	PUNCT
faba-149	380	4	bingley	bingley	PROPN
faba-149	380	5	)	)	PUNCT
faba-149	380	6	,	,	PUNCT
faba-149	380	7	17(2	17(2	NUM
faba-149	380	8	):	):	PUNCT
faba-149	380	9	250–65	250–65	NUM
faba-149	380	10	.	.	PUNCT
faba-149	381	1	https://doi.org/10.1108/cg-02-2016-0034	https://doi.org/10.1108/cg-02-2016-0034	PROPN
faba-149	381	2	.	.	PUNCT
faba-149	382	1	yunifa	yunifa	PROPN
faba-149	382	2	,	,	PUNCT
faba-149	382	3	l.	l.	PROPN
faba-149	382	4	,	,	PUNCT
faba-149	382	5	and	and	CCONJ
faba-149	382	6	a.	a.	PROPN
faba-149	382	7	juliarto	juliarto	PROPN
faba-149	382	8	.	.	PUNCT
faba-149	383	1	2017	2017	NUM
faba-149	383	2	.	.	PUNCT
faba-149	384	1	analisis	analisis	ADJ
faba-149	384	2	pengaruh	pengaruh	NOUN
faba-149	384	3	karakteristik	karakteristik	PROPN
faba-149	384	4	perusahaan	perusahaan	PROPN
faba-149	384	5	terhadap	terhadap	PROPN
faba-149	384	6	pengungkapan	pengungkapan	PROPN
faba-149	384	7	resiko	resiko	PROPN
faba-149	384	8	pada	pada	PROPN
faba-149	384	9	perusahaan	perusahaan	PROPN
faba-149	384	10	manufaktur	manufaktur	PROPN
faba-149	384	11	.	.	PROPN
faba-149	385	1	diponegoro	diponegoro	PROPN
faba-149	385	2	journal	journal	PROPN
faba-149	385	3	of	of	ADP
faba-149	385	4	accounting	accounting	NOUN
faba-149	385	5	,	,	PUNCT
faba-149	385	6	6(3	6(3	NUM
faba-149	385	7	):	):	PUNCT
faba-149	385	8	1–12	1–12	NOUN
faba-149	385	9	.	.	PUNCT