id	sid	tid	token	lemma	pos
faba-151	1	1	60	60	NUM
faba-151	1	2	finance	finance	NOUN
faba-151	1	3	,	,	PUNCT
faba-151	1	4	accounting	accounting	NOUN
faba-151	1	5	and	and	CCONJ
faba-151	1	6	business	business	NOUN
faba-151	1	7	analysis	analysis	NOUN
faba-151	1	8	volume	volume	NOUN
faba-151	1	9	5	5	NUM
faba-151	1	10	issue	issue	NOUN
faba-151	1	11	1	1	NUM
faba-151	1	12	,	,	PUNCT
faba-151	1	13	2023	2023	NUM
faba-151	1	14	http://faba.bg/	http://faba.bg/	NOUN
faba-151	1	15	issn	issn	VERB
faba-151	1	16	2603	2603	NUM
faba-151	1	17	-	-	SYM
faba-151	1	18	5324	5324	NUM
faba-151	1	19	accounting	accounting	NOUN
faba-151	1	20	conservatism	conservatism	NOUN
faba-151	1	21	and	and	CCONJ
faba-151	1	22	earnings	earning	NOUN
faba-151	1	23	responsiveness	responsiveness	NOUN
faba-151	1	24	:	:	PUNCT
faba-151	1	25	an	an	DET
faba-151	1	26	empirical	empirical	ADJ
faba-151	1	27	study	study	NOUN
faba-151	1	28	of	of	ADP
faba-151	1	29	public	public	ADJ
faba-151	1	30	companies	company	NOUN
faba-151	1	31	in	in	ADP
faba-151	1	32	indonesia	indonesia	PROPN
faba-151	1	33	adi	adi	PROPN
faba-151	1	34	gunanto	gunanto	PROPN
faba-151	1	35	study	study	NOUN
faba-151	1	36	program	program	NOUN
faba-151	1	37	,	,	PUNCT
faba-151	1	38	master	master	NOUN
faba-151	1	39	of	of	ADP
faba-151	1	40	accounting	accounting	NOUN
faba-151	1	41	,	,	PUNCT
faba-151	1	42	universitas	universita	NOUN
faba-151	1	43	muhammadiyah	muhammadiyah	ADP
faba-151	1	44	surakarta	surakarta	NOUN
faba-151	1	45	,	,	PUNCT
faba-151	1	46	indonesia	indonesia	PROPN
faba-151	1	47	info	info	NOUN
faba-151	1	48	articles	article	NOUN
faba-151	1	49	abstract	abstract	ADJ
faba-151	1	50	history	history	NOUN
faba-151	1	51	article	article	NOUN
faba-151	1	52	:	:	PUNCT
faba-151	1	53	submitted	submit	VERB
faba-151	1	54	9	9	NUM
faba-151	1	55	may	may	AUX
faba-151	1	56	2023	2023	NUM
faba-151	1	57	revised	revise	VERB
faba-151	1	58	27	27	NUM
faba-151	1	59	may	may	AUX
faba-151	1	60	2023	2023	NUM
faba-151	1	61	accepted	accept	VERB
faba-151	1	62	1	1	NUM
faba-151	1	63	june	june	PROPN
faba-151	1	64	2023	2023	NUM
faba-151	1	65	purpose	purpose	NOUN
faba-151	1	66	:	:	PUNCT
faba-151	1	67	the	the	DET
faba-151	1	68	purpose	purpose	NOUN
faba-151	1	69	of	of	ADP
faba-151	1	70	this	this	DET
faba-151	1	71	study	study	NOUN
faba-151	1	72	is	be	AUX
faba-151	1	73	to	to	PART
faba-151	1	74	analyze	analyze	VERB
faba-151	1	75	the	the	DET
faba-151	1	76	influence	influence	NOUN
faba-151	1	77	of	of	ADP
faba-151	1	78	accounting	accounting	NOUN
faba-151	1	79	conservatism	conservatism	NOUN
faba-151	1	80	,	,	PUNCT
faba-151	1	81	profitability	profitability	NOUN
faba-151	1	82	,	,	PUNCT
faba-151	1	83	growth	growth	NOUN
faba-151	1	84	opportunities	opportunity	NOUN
faba-151	1	85	,	,	PUNCT
faba-151	1	86	and	and	CCONJ
faba-151	1	87	default	default	NOUN
faba-151	1	88	risk	risk	NOUN
faba-151	1	89	on	on	ADP
faba-151	1	90	the	the	DET
faba-151	1	91	earnings	earning	NOUN
faba-151	1	92	responsiveness	responsiveness	NOUN
faba-151	1	93	coefficient	coefficient	NOUN
faba-151	1	94	of	of	ADP
faba-151	1	95	mining	mining	NOUN
faba-151	1	96	sector	sector	NOUN
faba-151	1	97	companies	company	NOUN
faba-151	1	98	listed	list	VERB
faba-151	1	99	on	on	ADP
faba-151	1	100	the	the	DET
faba-151	1	101	indonesia	indonesia	PROPN
faba-151	1	102	stock	stock	PROPN
faba-151	1	103	exchange	exchange	PROPN
faba-151	1	104	during	during	ADP
faba-151	1	105	the	the	DET
faba-151	1	106	period	period	NOUN
faba-151	1	107	of	of	ADP
faba-151	1	108	2020	2020	NUM
faba-151	1	109	-	-	SYM
faba-151	1	110	2022	2022	NUM
faba-151	1	111	.	.	PUNCT
faba-151	2	1	design	design	NOUN
faba-151	2	2	/	/	SYM
faba-151	2	3	methodology	methodology	NOUN
faba-151	2	4	/	/	SYM
faba-151	2	5	approach	approach	NOUN
faba-151	2	6	:	:	PUNCT
faba-151	2	7	this	this	DET
faba-151	2	8	study	study	NOUN
faba-151	2	9	utilizes	utilize	VERB
faba-151	2	10	a	a	DET
faba-151	2	11	quantitative	quantitative	ADJ
faba-151	2	12	research	research	NOUN
faba-151	2	13	design	design	NOUN
faba-151	2	14	with	with	ADP
faba-151	2	15	purposive	purposive	ADJ
faba-151	2	16	sampling	sampling	NOUN
faba-151	2	17	technique	technique	NOUN
faba-151	2	18	to	to	PART
faba-151	2	19	select	select	VERB
faba-151	2	20	a	a	DET
faba-151	2	21	sample	sample	NOUN
faba-151	2	22	of	of	ADP
faba-151	2	23	60	60	NUM
faba-151	2	24	mining	mining	NOUN
faba-151	2	25	sector	sector	NOUN
faba-151	2	26	companies	company	NOUN
faba-151	2	27	listed	list	VERB
faba-151	2	28	on	on	ADP
faba-151	2	29	the	the	DET
faba-151	2	30	indonesia	indonesia	PROPN
faba-151	2	31	stock	stock	PROPN
faba-151	2	32	exchange	exchange	PROPN
faba-151	2	33	during	during	ADP
faba-151	2	34	the	the	DET
faba-151	2	35	period	period	NOUN
faba-151	2	36	of	of	ADP
faba-151	2	37	2020	2020	NUM
faba-151	2	38	-	-	SYM
faba-151	2	39	2022	2022	NUM
faba-151	2	40	.	.	PUNCT
faba-151	3	1	the	the	DET
faba-151	3	2	data	datum	NOUN
faba-151	3	3	collected	collect	VERB
faba-151	3	4	from	from	ADP
faba-151	3	5	the	the	DET
faba-151	3	6	financial	financial	ADJ
faba-151	3	7	reports	report	NOUN
faba-151	3	8	of	of	ADP
faba-151	3	9	the	the	DET
faba-151	3	10	selected	select	VERB
faba-151	3	11	companies	company	NOUN
faba-151	3	12	is	be	AUX
faba-151	3	13	analyzed	analyze	VERB
faba-151	3	14	using	use	VERB
faba-151	3	15	classical	classical	ADJ
faba-151	3	16	assumption	assumption	NOUN
faba-151	3	17	tests	test	NOUN
faba-151	3	18	and	and	CCONJ
faba-151	3	19	multiple	multiple	ADJ
faba-151	3	20	regression	regression	NOUN
faba-151	3	21	analysis	analysis	NOUN
faba-151	3	22	.	.	PUNCT
faba-151	4	1	findings	finding	NOUN
faba-151	4	2	:	:	PUNCT
faba-151	4	3	the	the	DET
faba-151	4	4	results	result	NOUN
faba-151	4	5	of	of	ADP
faba-151	4	6	this	this	DET
faba-151	4	7	study	study	NOUN
faba-151	4	8	indicate	indicate	VERB
faba-151	4	9	that	that	SCONJ
faba-151	4	10	accounting	accounting	NOUN
faba-151	4	11	conservatism	conservatism	NOUN
faba-151	4	12	has	have	VERB
faba-151	4	13	a	a	DET
faba-151	4	14	significant	significant	ADJ
faba-151	4	15	positive	positive	ADJ
faba-151	4	16	effect	effect	NOUN
faba-151	4	17	on	on	ADP
faba-151	4	18	the	the	DET
faba-151	4	19	earnings	earning	NOUN
faba-151	4	20	responsiveness	responsiveness	NOUN
faba-151	4	21	coefficient	coefficient	NOUN
faba-151	4	22	of	of	ADP
faba-151	4	23	mining	mining	NOUN
faba-151	4	24	sector	sector	NOUN
faba-151	4	25	companies	company	NOUN
faba-151	4	26	listed	list	VERB
faba-151	4	27	on	on	ADP
faba-151	4	28	the	the	DET
faba-151	4	29	indonesia	indonesia	PROPN
faba-151	4	30	stock	stock	PROPN
faba-151	4	31	exchange	exchange	PROPN
faba-151	4	32	during	during	ADP
faba-151	4	33	the	the	DET
faba-151	4	34	period	period	NOUN
faba-151	4	35	of	of	ADP
faba-151	4	36	2020	2020	NUM
faba-151	4	37	-	-	SYM
faba-151	4	38	2022	2022	NUM
faba-151	4	39	.	.	PUNCT
faba-151	5	1	however	however	ADV
faba-151	5	2	,	,	PUNCT
faba-151	5	3	profitability	profitability	NOUN
faba-151	5	4	and	and	CCONJ
faba-151	5	5	default	default	NOUN
faba-151	5	6	risk	risk	NOUN
faba-151	5	7	variables	variable	NOUN
faba-151	5	8	do	do	AUX
faba-151	5	9	not	not	PART
faba-151	5	10	have	have	VERB
faba-151	5	11	a	a	DET
faba-151	5	12	significant	significant	ADJ
faba-151	5	13	effect	effect	NOUN
faba-151	5	14	on	on	ADP
faba-151	5	15	the	the	DET
faba-151	5	16	earnings	earning	NOUN
faba-151	5	17	responsiveness	responsiveness	NOUN
faba-151	5	18	coefficient	coefficient	NOUN
faba-151	5	19	.	.	PUNCT
faba-151	6	1	on	on	ADP
faba-151	6	2	the	the	DET
faba-151	6	3	other	other	ADJ
faba-151	6	4	hand	hand	NOUN
faba-151	6	5	,	,	PUNCT
faba-151	6	6	growth	growth	NOUN
faba-151	6	7	opportunities	opportunity	NOUN
faba-151	6	8	have	have	VERB
faba-151	6	9	a	a	DET
faba-151	6	10	significant	significant	ADJ
faba-151	6	11	negative	negative	ADJ
faba-151	6	12	effect	effect	NOUN
faba-151	6	13	on	on	ADP
faba-151	6	14	the	the	DET
faba-151	6	15	earnings	earning	NOUN
faba-151	6	16	responsiveness	responsiveness	NOUN
faba-151	6	17	coefficient	coefficient	NOUN
faba-151	6	18	.	.	PUNCT
faba-151	7	1	practical	practical	ADJ
faba-151	7	2	implications	implication	NOUN
faba-151	7	3	:	:	PUNCT
faba-151	7	4	the	the	DET
faba-151	7	5	findings	finding	NOUN
faba-151	7	6	of	of	ADP
faba-151	7	7	this	this	DET
faba-151	7	8	study	study	NOUN
faba-151	7	9	can	can	AUX
faba-151	7	10	be	be	AUX
faba-151	7	11	useful	useful	ADJ
faba-151	7	12	for	for	ADP
faba-151	7	13	practitioners	practitioner	NOUN
faba-151	7	14	in	in	ADP
faba-151	7	15	making	make	VERB
faba-151	7	16	managerial	managerial	ADJ
faba-151	7	17	decisions	decision	NOUN
faba-151	7	18	,	,	PUNCT
faba-151	7	19	especially	especially	ADV
faba-151	7	20	in	in	ADP
faba-151	7	21	enhancing	enhance	VERB
faba-151	7	22	the	the	DET
faba-151	7	23	earnings	earning	NOUN
faba-151	7	24	responsiveness	responsiveness	NOUN
faba-151	7	25	of	of	ADP
faba-151	7	26	mining	mining	NOUN
faba-151	7	27	sector	sector	NOUN
faba-151	7	28	companies	company	NOUN
faba-151	7	29	listed	list	VERB
faba-151	7	30	on	on	ADP
faba-151	7	31	the	the	DET
faba-151	7	32	indonesia	indonesia	PROPN
faba-151	7	33	stock	stock	PROPN
faba-151	7	34	exchange	exchange	PROPN
faba-151	7	35	.	.	PUNCT
faba-151	8	1	practitioners	practitioner	NOUN
faba-151	8	2	can	can	AUX
faba-151	8	3	utilize	utilize	VERB
faba-151	8	4	accounting	account	VERB
faba-151	8	5	conservatism	conservatism	NOUN
faba-151	8	6	as	as	ADP
faba-151	8	7	a	a	DET
faba-151	8	8	tool	tool	NOUN
faba-151	8	9	to	to	PART
faba-151	8	10	improve	improve	VERB
faba-151	8	11	earnings	earning	NOUN
faba-151	8	12	responsiveness	responsiveness	NOUN
faba-151	8	13	.	.	PUNCT
faba-151	9	1	additionally	additionally	ADV
faba-151	9	2	,	,	PUNCT
faba-151	9	3	this	this	DET
faba-151	9	4	study	study	NOUN
faba-151	9	5	provides	provide	VERB
faba-151	9	6	insights	insight	NOUN
faba-151	9	7	for	for	ADP
faba-151	9	8	regulators	regulator	NOUN
faba-151	9	9	in	in	ADP
faba-151	9	10	determining	determine	VERB
faba-151	9	11	policies	policy	NOUN
faba-151	9	12	related	relate	VERB
faba-151	9	13	to	to	ADP
faba-151	9	14	the	the	DET
faba-151	9	15	earnings	earning	NOUN
faba-151	9	16	responsiveness	responsiveness	NOUN
faba-151	9	17	coefficient	coefficient	NOUN
faba-151	9	18	.	.	PUNCT
faba-151	10	1	regulators	regulator	NOUN
faba-151	10	2	can	can	AUX
faba-151	10	3	consider	consider	VERB
faba-151	10	4	growth	growth	NOUN
faba-151	10	5	opportunities	opportunity	NOUN
faba-151	10	6	in	in	ADP
faba-151	10	7	their	their	PRON
faba-151	10	8	decision	decision	NOUN
faba-151	10	9	-	-	PUNCT
faba-151	10	10	making	make	VERB
faba-151	10	11	processes	process	NOUN
faba-151	10	12	.	.	PUNCT
faba-151	11	1	originality	originality	NOUN
faba-151	11	2	/	/	SYM
faba-151	11	3	value	value	NOUN
faba-151	11	4	:	:	PUNCT
faba-151	11	5	this	this	DET
faba-151	11	6	study	study	NOUN
faba-151	11	7	contributes	contribute	VERB
faba-151	11	8	to	to	ADP
faba-151	11	9	the	the	DET
faba-151	11	10	accounting	accounting	NOUN
faba-151	11	11	literature	literature	NOUN
faba-151	11	12	by	by	ADP
faba-151	11	13	revealing	reveal	VERB
faba-151	11	14	the	the	DET
faba-151	11	15	influence	influence	NOUN
faba-151	11	16	of	of	ADP
faba-151	11	17	different	different	ADJ
faba-151	11	18	factors	factor	NOUN
faba-151	11	19	on	on	ADP
faba-151	11	20	the	the	DET
faba-151	11	21	earnings	earning	NOUN
faba-151	11	22	responsiveness	responsiveness	NOUN
faba-151	11	23	coefficient	coefficient	NOUN
faba-151	11	24	of	of	ADP
faba-151	11	25	mining	mining	NOUN
faba-151	11	26	sector	sector	NOUN
faba-151	11	27	companies	company	NOUN
faba-151	11	28	in	in	ADP
faba-151	11	29	indonesia	indonesia	PROPN
faba-151	11	30	.	.	PUNCT
faba-151	12	1	the	the	DET
faba-151	12	2	results	result	NOUN
faba-151	12	3	of	of	ADP
faba-151	12	4	this	this	DET
faba-151	12	5	study	study	NOUN
faba-151	12	6	can	can	AUX
faba-151	12	7	also	also	ADV
faba-151	12	8	serve	serve	VERB
faba-151	12	9	as	as	ADP
faba-151	12	10	a	a	DET
faba-151	12	11	basis	basis	NOUN
faba-151	12	12	for	for	ADP
faba-151	12	13	further	further	ADJ
faba-151	12	14	research	research	NOUN
faba-151	12	15	on	on	ADP
faba-151	12	16	other	other	ADJ
faba-151	12	17	factors	factor	NOUN
faba-151	12	18	that	that	PRON
faba-151	12	19	influence	influence	VERB
faba-151	12	20	the	the	DET
faba-151	12	21	earnings	earning	NOUN
faba-151	12	22	responsiveness	responsiveness	NOUN
faba-151	12	23	coefficient	coefficient	NOUN
faba-151	12	24	of	of	ADP
faba-151	12	25	companies	company	NOUN
faba-151	12	26	in	in	ADP
faba-151	12	27	other	other	ADJ
faba-151	12	28	sectors	sector	NOUN
faba-151	12	29	.	.	PUNCT
faba-151	13	1	paper	paper	NOUN
faba-151	13	2	type	type	NOUN
faba-151	13	3	:	:	PUNCT
faba-151	13	4	empirical	empirical	ADJ
faba-151	13	5	research	research	NOUN
faba-151	13	6	.	.	PUNCT
faba-151	14	1	keywords	keyword	NOUN
faba-151	14	2	:	:	PUNCT
faba-151	14	3	accounting	account	VERB
faba-151	14	4	conservatism	conservatism	NOUN
faba-151	14	5	,	,	PUNCT
faba-151	14	6	profitability	profitability	NOUN
faba-151	14	7	,	,	PUNCT
faba-151	14	8	growth	growth	NOUN
faba-151	14	9	opportunities	opportunity	NOUN
faba-151	14	10	,	,	PUNCT
faba-151	14	11	default	default	NOUN
faba-151	14	12	risk	risk	NOUN
faba-151	14	13	,	,	PUNCT
faba-151	14	14	earnings	earning	NOUN
faba-151	14	15	responsiveness	responsiveness	NOUN
faba-151	14	16	coefficient	coefficient	PROPN
faba-151	14	17	jel	jel	PROPN
faba-151	14	18	:	:	PUNCT
faba-151	14	19	g32	g32	NOUN
faba-151	14	20	,	,	PUNCT
faba-151	14	21	g11	g11	PROPN
faba-151	14	22	*	*	PUNCT
faba-151	14	23	address	address	NOUN
faba-151	14	24	correspondence	correspondence	NOUN
faba-151	14	25	:	:	PUNCT
faba-151	15	1	e	e	X
faba-151	15	2	-	-	NOUN
faba-151	15	3	mail	mail	NOUN
faba-151	15	4	:	:	PUNCT
faba-151	15	5	adigunamanusia@gmail.com	adigunamanusia@gmail.com	X
faba-151	15	6	mailto:sadikaden1999@gmail.com	mailto:sadikaden1999@gmail.com	PROPN
faba-151	15	7	https://orcid.org/0009-0003-9578-1814	https://orcid.org/0009-0003-9578-1814	PROPN
faba-151	15	8	adi	adi	PROPN
faba-151	15	9	gunanto	gunanto	PROPN
faba-151	15	10	/	/	SYM
faba-151	15	11	finance	finance	NOUN
faba-151	15	12	,	,	PUNCT
faba-151	15	13	accounting	accounting	NOUN
faba-151	15	14	and	and	CCONJ
faba-151	15	15	business	business	NOUN
faba-151	15	16	analysis	analysis	NOUN
faba-151	15	17	,	,	PUNCT
faba-151	15	18	volume	volume	NOUN
faba-151	15	19	5	5	NUM
faba-151	15	20	,	,	PUNCT
faba-151	15	21	issue	issue	NOUN
faba-151	15	22	1	1	NUM
faba-151	15	23	,	,	PUNCT
faba-151	15	24	2023	2023	NUM
faba-151	15	25	61	61	NUM
faba-151	15	26	introduction	introduction	NOUN
faba-151	15	27	the	the	DET
faba-151	15	28	increasingly	increasingly	ADV
faba-151	15	29	competitive	competitive	ADJ
faba-151	15	30	market	market	NOUN
faba-151	15	31	requires	require	VERB
faba-151	15	32	every	every	DET
faba-151	15	33	company	company	NOUN
faba-151	15	34	to	to	PART
faba-151	15	35	maintain	maintain	VERB
faba-151	15	36	transparency	transparency	NOUN
faba-151	15	37	in	in	ADP
faba-151	15	38	disclosing	disclose	VERB
faba-151	15	39	financial	financial	ADJ
faba-151	15	40	and	and	CCONJ
faba-151	15	41	non	non	ADJ
faba-151	15	42	-	-	ADJ
faba-151	15	43	financial	financial	ADJ
faba-151	15	44	information	information	NOUN
faba-151	15	45	,	,	PUNCT
faba-151	15	46	especially	especially	ADV
faba-151	15	47	for	for	ADP
faba-151	15	48	those	those	PRON
faba-151	15	49	already	already	ADV
faba-151	15	50	listed	list	VERB
faba-151	15	51	in	in	ADP
faba-151	15	52	the	the	DET
faba-151	15	53	stock	stock	NOUN
faba-151	15	54	market	market	NOUN
faba-151	15	55	(	(	PUNCT
faba-151	15	56	alia	alia	NOUN
faba-151	15	57	and	and	CCONJ
faba-151	15	58	sarees	saree	NOUN
faba-151	15	59	2023	2023	NUM
faba-151	15	60	)	)	PUNCT
faba-151	15	61	.	.	PUNCT
faba-151	16	1	financial	financial	ADJ
faba-151	16	2	reports	report	NOUN
faba-151	16	3	are	be	AUX
faba-151	16	4	important	important	ADJ
faba-151	16	5	factors	factor	NOUN
faba-151	16	6	in	in	ADP
faba-151	16	7	the	the	DET
faba-151	16	8	development	development	NOUN
faba-151	16	9	of	of	ADP
faba-151	16	10	the	the	DET
faba-151	16	11	stock	stock	NOUN
faba-151	16	12	market	market	NOUN
faba-151	16	13	,	,	PUNCT
faba-151	16	14	as	as	SCONJ
faba-151	16	15	users	user	NOUN
faba-151	16	16	of	of	ADP
faba-151	16	17	financial	financial	ADJ
faba-151	16	18	reports	report	NOUN
faba-151	16	19	can	can	AUX
faba-151	16	20	predict	predict	VERB
faba-151	16	21	the	the	DET
faba-151	16	22	company	company	NOUN
faba-151	16	23	's	's	PART
faba-151	16	24	performance	performance	NOUN
faba-151	16	25	and	and	CCONJ
faba-151	16	26	evaluate	evaluate	VERB
faba-151	16	27	the	the	DET
faba-151	16	28	potential	potential	NOUN
faba-151	16	29	for	for	ADP
faba-151	16	30	investment	investment	NOUN
faba-151	16	31	in	in	ADP
faba-151	16	32	the	the	DET
faba-151	16	33	stock	stock	NOUN
faba-151	16	34	market	market	NOUN
faba-151	16	35	.	.	PUNCT
faba-151	17	1	investors	investor	NOUN
faba-151	17	2	pay	pay	VERB
faba-151	17	3	close	close	ADJ
faba-151	17	4	attention	attention	NOUN
faba-151	17	5	to	to	ADP
faba-151	17	6	earnings	earning	NOUN
faba-151	17	7	information	information	NOUN
faba-151	17	8	as	as	ADP
faba-151	17	9	an	an	DET
faba-151	17	10	indicator	indicator	NOUN
faba-151	17	11	of	of	ADP
faba-151	17	12	company	company	NOUN
faba-151	17	13	performance	performance	NOUN
faba-151	17	14	.	.	PUNCT
faba-151	18	1	however	however	ADV
faba-151	18	2	,	,	PUNCT
faba-151	18	3	in	in	ADP
faba-151	18	4	addition	addition	NOUN
faba-151	18	5	to	to	ADP
faba-151	18	6	earnings	earning	NOUN
faba-151	18	7	information	information	NOUN
faba-151	18	8	,	,	PUNCT
faba-151	18	9	other	other	ADJ
faba-151	18	10	information	information	NOUN
faba-151	18	11	is	be	AUX
faba-151	18	12	needed	need	VERB
faba-151	18	13	to	to	PART
faba-151	18	14	predict	predict	VERB
faba-151	18	15	a	a	DET
faba-151	18	16	company	company	NOUN
faba-151	18	17	's	's	PART
faba-151	18	18	stock	stock	NOUN
faba-151	18	19	returns	return	NOUN
faba-151	18	20	,	,	PUNCT
faba-151	18	21	such	such	ADJ
faba-151	18	22	as	as	ADP
faba-151	18	23	the	the	DET
faba-151	18	24	earnings	earning	NOUN
faba-151	18	25	responsiveness	responsiveness	NOUN
faba-151	18	26	coefficient	coefficient	NOUN
faba-151	18	27	.	.	PUNCT
faba-151	19	1	a	a	DET
faba-151	19	2	high	high	ADJ
faba-151	19	3	value	value	NOUN
faba-151	19	4	of	of	ADP
faba-151	19	5	the	the	DET
faba-151	19	6	earnings	earning	NOUN
faba-151	19	7	responsiveness	responsiveness	NOUN
faba-151	19	8	coefficient	coefficient	NOUN
faba-151	19	9	indicates	indicate	VERB
faba-151	19	10	that	that	SCONJ
faba-151	19	11	the	the	DET
faba-151	19	12	reported	report	VERB
faba-151	19	13	earnings	earning	NOUN
faba-151	19	14	are	be	AUX
faba-151	19	15	of	of	ADP
faba-151	19	16	good	good	ADJ
faba-151	19	17	quality	quality	NOUN
faba-151	19	18	,	,	PUNCT
faba-151	19	19	while	while	SCONJ
faba-151	19	20	a	a	DET
faba-151	19	21	low	low	ADJ
faba-151	19	22	value	value	NOUN
faba-151	19	23	of	of	ADP
faba-151	19	24	the	the	DET
faba-151	19	25	earnings	earning	NOUN
faba-151	19	26	responsiveness	responsiveness	NOUN
faba-151	19	27	coefficient	coefficient	NOUN
faba-151	19	28	can	can	AUX
faba-151	19	29	indicate	indicate	VERB
faba-151	19	30	market	market	NOUN
faba-151	19	31	distrust	distrust	NOUN
faba-151	19	32	in	in	ADP
faba-151	19	33	the	the	DET
faba-151	19	34	quality	quality	NOUN
faba-151	19	35	of	of	ADP
faba-151	19	36	earnings	earning	NOUN
faba-151	19	37	(	(	PUNCT
faba-151	19	38	xue	xue	PROPN
faba-151	19	39	2020	2020	NUM
faba-151	19	40	;	;	PUNCT
faba-151	19	41	cui	cui	VERB
faba-151	19	42	et	et	PROPN
faba-151	19	43	al	al	PROPN
faba-151	19	44	.	.	PROPN
faba-151	19	45	2023	2023	NUM
faba-151	19	46	)	)	PUNCT
faba-151	19	47	.	.	PUNCT
faba-151	20	1	therefore	therefore	ADV
faba-151	20	2	,	,	PUNCT
faba-151	20	3	the	the	DET
faba-151	20	4	earnings	earning	NOUN
faba-151	20	5	responsiveness	responsiveness	NOUN
faba-151	20	6	coefficient	coefficient	NOUN
faba-151	20	7	can	can	AUX
faba-151	20	8	be	be	AUX
faba-151	20	9	used	use	VERB
faba-151	20	10	as	as	ADP
faba-151	20	11	one	one	NUM
faba-151	20	12	perspective	perspective	NOUN
faba-151	20	13	in	in	ADP
faba-151	20	14	assessing	assess	VERB
faba-151	20	15	the	the	DET
faba-151	20	16	quality	quality	NOUN
faba-151	20	17	of	of	ADP
faba-151	20	18	a	a	DET
faba-151	20	19	company	company	NOUN
faba-151	20	20	's	's	PART
faba-151	20	21	earnings	earning	NOUN
faba-151	20	22	based	base	VERB
faba-151	20	23	on	on	ADP
faba-151	20	24	market	market	NOUN
faba-151	20	25	response	response	NOUN
faba-151	20	26	.	.	PUNCT
faba-151	21	1	in	in	ADP
faba-151	21	2	addition	addition	NOUN
faba-151	21	3	to	to	ADP
faba-151	21	4	profit	profit	NOUN
faba-151	21	5	information	information	NOUN
faba-151	21	6	,	,	PUNCT
faba-151	21	7	investors	investor	NOUN
faba-151	21	8	also	also	ADV
faba-151	21	9	need	need	VERB
faba-151	21	10	to	to	PART
faba-151	21	11	pay	pay	VERB
faba-151	21	12	attention	attention	NOUN
faba-151	21	13	to	to	ADP
faba-151	21	14	other	other	ADJ
faba-151	21	15	factors	factor	NOUN
faba-151	21	16	that	that	PRON
faba-151	21	17	can	can	AUX
faba-151	21	18	affect	affect	VERB
faba-151	21	19	a	a	DET
faba-151	21	20	company	company	NOUN
faba-151	21	21	's	's	PART
faba-151	21	22	performance	performance	NOUN
faba-151	21	23	,	,	PUNCT
faba-151	21	24	such	such	ADJ
faba-151	21	25	as	as	ADP
faba-151	21	26	conservative	conservative	ADJ
faba-151	21	27	accounting	accounting	NOUN
faba-151	21	28	policies	policy	NOUN
faba-151	21	29	(	(	PUNCT
faba-151	21	30	wu	wu	PROPN
faba-151	21	31	et	et	PROPN
faba-151	21	32	al	al	PROPN
faba-151	21	33	.	.	PROPN
faba-151	21	34	2022	2022	NUM
faba-151	21	35	)	)	PUNCT
faba-151	21	36	.	.	PUNCT
faba-151	22	1	information	information	NOUN
faba-151	22	2	on	on	ADP
faba-151	22	3	the	the	DET
faba-151	22	4	application	application	NOUN
faba-151	22	5	of	of	ADP
faba-151	22	6	conservatism	conservatism	NOUN
faba-151	22	7	in	in	ADP
faba-151	22	8	accounting	accounting	NOUN
faba-151	22	9	can	can	AUX
faba-151	22	10	influence	influence	VERB
faba-151	22	11	the	the	DET
faba-151	22	12	decisions	decision	NOUN
faba-151	22	13	of	of	ADP
faba-151	22	14	financial	financial	ADJ
faba-151	22	15	statement	statement	NOUN
faba-151	22	16	users	user	NOUN
faba-151	22	17	.	.	PUNCT
faba-151	23	1	the	the	DET
faba-151	23	2	concept	concept	NOUN
faba-151	23	3	of	of	ADP
faba-151	23	4	conservatism	conservatism	NOUN
faba-151	23	5	in	in	ADP
faba-151	23	6	accounting	accounting	NOUN
faba-151	23	7	results	result	NOUN
faba-151	23	8	in	in	ADP
faba-151	23	9	lower	low	ADJ
faba-151	23	10	recognition	recognition	NOUN
faba-151	23	11	and	and	CCONJ
faba-151	23	12	measurement	measurement	NOUN
faba-151	23	13	of	of	ADP
faba-151	23	14	revenue	revenue	NOUN
faba-151	23	15	and	and	CCONJ
faba-151	23	16	assets	asset	NOUN
faba-151	23	17	and	and	CCONJ
faba-151	23	18	higher	high	ADJ
faba-151	23	19	recognition	recognition	NOUN
faba-151	23	20	of	of	ADP
faba-151	23	21	liabilities	liability	NOUN
faba-151	23	22	(	(	PUNCT
faba-151	23	23	houaneb	houaneb	PROPN
faba-151	23	24	et	et	PROPN
faba-151	23	25	al	al	PROPN
faba-151	23	26	.	.	PROPN
faba-151	23	27	2023	2023	NUM
faba-151	23	28	)	)	PUNCT
faba-151	23	29	.	.	PUNCT
faba-151	24	1	this	this	PRON
faba-151	24	2	leads	lead	VERB
faba-151	24	3	to	to	ADP
faba-151	24	4	a	a	DET
faba-151	24	5	reduction	reduction	NOUN
faba-151	24	6	in	in	ADP
faba-151	24	7	profit	profit	NOUN
faba-151	24	8	in	in	ADP
faba-151	24	9	the	the	DET
faba-151	24	10	current	current	ADJ
faba-151	24	11	period	period	NOUN
faba-151	24	12	and	and	CCONJ
faba-151	24	13	an	an	DET
faba-151	24	14	increase	increase	NOUN
faba-151	24	15	in	in	ADP
faba-151	24	16	profit	profit	NOUN
faba-151	24	17	in	in	ADP
faba-151	24	18	the	the	DET
faba-151	24	19	following	following	ADJ
faba-151	24	20	period	period	NOUN
faba-151	24	21	.	.	PUNCT
faba-151	25	1	this	this	PRON
faba-151	25	2	means	mean	VERB
faba-151	25	3	that	that	SCONJ
faba-151	25	4	investors	investor	NOUN
faba-151	25	5	will	will	AUX
faba-151	25	6	feel	feel	VERB
faba-151	25	7	confident	confident	ADJ
faba-151	25	8	and	and	CCONJ
faba-151	25	9	creditors	creditor	NOUN
faba-151	25	10	will	will	AUX
faba-151	25	11	be	be	AUX
faba-151	25	12	satisfied	satisfied	ADJ
faba-151	25	13	with	with	ADP
faba-151	25	14	their	their	PRON
faba-151	25	15	decision	decision	NOUN
faba-151	25	16	to	to	PART
faba-151	25	17	invest	invest	VERB
faba-151	25	18	in	in	ADP
faba-151	25	19	the	the	DET
faba-151	25	20	company	company	NOUN
faba-151	25	21	.	.	PUNCT
faba-151	26	1	profitability	profitability	NOUN
faba-151	26	2	is	be	AUX
faba-151	26	3	also	also	ADV
faba-151	26	4	closely	closely	ADV
faba-151	26	5	related	relate	VERB
faba-151	26	6	to	to	ADP
faba-151	26	7	the	the	DET
faba-151	26	8	value	value	NOUN
faba-151	26	9	of	of	ADP
faba-151	26	10	earnings	earning	NOUN
faba-151	26	11	.	.	PUNCT
faba-151	27	1	in	in	ADP
faba-151	27	2	companies	company	NOUN
faba-151	27	3	with	with	ADP
faba-151	27	4	high	high	ADJ
faba-151	27	5	profitability	profitability	NOUN
faba-151	27	6	,	,	PUNCT
faba-151	27	7	the	the	DET
faba-151	27	8	influence	influence	NOUN
faba-151	27	9	of	of	ADP
faba-151	27	10	accounting	accounting	NOUN
faba-151	27	11	earnings	earning	NOUN
faba-151	27	12	on	on	ADP
faba-151	27	13	stock	stock	NOUN
faba-151	27	14	prices	price	NOUN
faba-151	27	15	will	will	AUX
faba-151	27	16	be	be	AUX
faba-151	27	17	greater	great	ADJ
faba-151	27	18	than	than	ADP
faba-151	27	19	in	in	ADP
faba-151	27	20	companies	company	NOUN
faba-151	27	21	with	with	ADP
faba-151	27	22	low	low	ADJ
faba-151	27	23	accounting	accounting	NOUN
faba-151	27	24	earnings	earning	NOUN
faba-151	27	25	growth	growth	NOUN
faba-151	27	26	(	(	PUNCT
faba-151	27	27	khalilov	khalilov	VERB
faba-151	27	28	and	and	CCONJ
faba-151	27	29	osma	osma	NOUN
faba-151	27	30	2020	2020	NUM
faba-151	27	31	)	)	PUNCT
faba-151	27	32	.	.	PUNCT
faba-151	28	1	therefore	therefore	ADV
faba-151	28	2	,	,	PUNCT
faba-151	28	3	the	the	PRON
faba-151	28	4	higher	high	ADJ
faba-151	28	5	the	the	DET
faba-151	28	6	level	level	NOUN
faba-151	28	7	of	of	ADP
faba-151	28	8	profitability	profitability	NOUN
faba-151	28	9	of	of	ADP
faba-151	28	10	a	a	DET
faba-151	28	11	company	company	NOUN
faba-151	28	12	,	,	PUNCT
faba-151	28	13	the	the	PRON
faba-151	28	14	greater	great	ADJ
faba-151	28	15	the	the	DET
faba-151	28	16	likelihood	likelihood	NOUN
faba-151	28	17	of	of	ADP
faba-151	28	18	unexpected	unexpected	ADJ
faba-151	28	19	earnings	earning	NOUN
faba-151	28	20	that	that	PRON
faba-151	28	21	will	will	AUX
faba-151	28	22	increase	increase	VERB
faba-151	28	23	the	the	DET
faba-151	28	24	value	value	NOUN
faba-151	28	25	of	of	ADP
faba-151	28	26	the	the	DET
faba-151	28	27	company	company	NOUN
faba-151	28	28	's	's	PART
faba-151	28	29	earnings	earning	NOUN
faba-151	28	30	response	response	NOUN
faba-151	28	31	coefficient	coefficient	NOUN
faba-151	28	32	.	.	PUNCT
faba-151	29	1	the	the	DET
faba-151	29	2	next	next	ADJ
faba-151	29	3	factor	factor	NOUN
faba-151	29	4	,	,	PUNCT
faba-151	29	5	growth	growth	NOUN
faba-151	29	6	opportunities	opportunity	NOUN
faba-151	29	7	,	,	PUNCT
faba-151	29	8	is	be	AUX
faba-151	29	9	also	also	ADV
faba-151	29	10	very	very	ADV
faba-151	29	11	important	important	ADJ
faba-151	29	12	in	in	ADP
faba-151	29	13	describing	describe	VERB
faba-151	29	14	the	the	DET
faba-151	29	15	growth	growth	NOUN
faba-151	29	16	prospects	prospect	NOUN
faba-151	29	17	of	of	ADP
faba-151	29	18	a	a	DET
faba-151	29	19	company	company	NOUN
faba-151	29	20	in	in	ADP
faba-151	29	21	the	the	DET
faba-151	29	22	future	future	NOUN
faba-151	29	23	.	.	PUNCT
faba-151	30	1	investors	investor	NOUN
faba-151	30	2	tend	tend	VERB
faba-151	30	3	to	to	PART
faba-151	30	4	respond	respond	VERB
faba-151	30	5	more	more	ADV
faba-151	30	6	strongly	strongly	ADV
faba-151	30	7	to	to	ADP
faba-151	30	8	companies	company	NOUN
faba-151	30	9	with	with	ADP
faba-151	30	10	high	high	ADJ
faba-151	30	11	growth	growth	NOUN
faba-151	30	12	opportunities	opportunity	NOUN
faba-151	30	13	,	,	PUNCT
faba-151	30	14	as	as	SCONJ
faba-151	30	15	they	they	PRON
faba-151	30	16	are	be	AUX
faba-151	30	17	considered	consider	VERB
faba-151	30	18	capable	capable	ADJ
faba-151	30	19	of	of	ADP
faba-151	30	20	providing	provide	VERB
faba-151	30	21	promising	promising	ADJ
faba-151	30	22	returns	return	NOUN
faba-151	30	23	in	in	ADP
faba-151	30	24	the	the	DET
faba-151	30	25	future	future	NOUN
faba-151	30	26	.	.	PUNCT
faba-151	31	1	thus	thus	ADV
faba-151	31	2	,	,	PUNCT
faba-151	31	3	investors	investor	NOUN
faba-151	31	4	must	must	AUX
faba-151	31	5	be	be	AUX
faba-151	31	6	able	able	ADJ
faba-151	31	7	to	to	PART
faba-151	31	8	identify	identify	VERB
faba-151	31	9	the	the	DET
faba-151	31	10	right	right	ADJ
faba-151	31	11	investment	investment	NOUN
faba-151	31	12	decisions	decision	NOUN
faba-151	31	13	based	base	VERB
faba-151	31	14	on	on	ADP
faba-151	31	15	accurate	accurate	ADJ
faba-151	31	16	and	and	CCONJ
faba-151	31	17	balanced	balanced	ADJ
faba-151	31	18	information	information	NOUN
faba-151	31	19	.	.	PUNCT
faba-151	32	1	there	there	PRON
faba-151	32	2	are	be	VERB
faba-151	32	3	several	several	ADJ
faba-151	32	4	reasons	reason	NOUN
faba-151	32	5	why	why	SCONJ
faba-151	32	6	this	this	DET
faba-151	32	7	research	research	NOUN
faba-151	32	8	is	be	AUX
faba-151	32	9	highly	highly	ADV
faba-151	32	10	relevant	relevant	ADJ
faba-151	32	11	and	and	CCONJ
faba-151	32	12	interesting	interesting	ADJ
faba-151	32	13	to	to	PART
faba-151	32	14	conduct	conduct	VERB
faba-151	32	15	.	.	PUNCT
faba-151	33	1	firstly	firstly	ADV
faba-151	33	2	,	,	PUNCT
faba-151	33	3	in	in	ADP
faba-151	33	4	the	the	DET
faba-151	33	5	era	era	NOUN
faba-151	33	6	of	of	ADP
faba-151	33	7	digitization	digitization	NOUN
faba-151	33	8	and	and	CCONJ
faba-151	33	9	globalization	globalization	NOUN
faba-151	33	10	like	like	ADP
faba-151	33	11	today	today	NOUN
faba-151	33	12	,	,	PUNCT
faba-151	33	13	competition	competition	NOUN
faba-151	33	14	among	among	ADP
faba-151	33	15	companies	company	NOUN
faba-151	33	16	is	be	AUX
faba-151	33	17	becoming	become	VERB
faba-151	33	18	increasingly	increasingly	ADV
faba-151	33	19	fierce	fierce	ADJ
faba-151	33	20	,	,	PUNCT
faba-151	33	21	requiring	require	VERB
faba-151	33	22	companies	company	NOUN
faba-151	33	23	to	to	PART
faba-151	33	24	have	have	VERB
faba-151	33	25	the	the	DET
faba-151	33	26	right	right	ADJ
faba-151	33	27	strategies	strategy	NOUN
faba-151	33	28	to	to	PART
faba-151	33	29	survive	survive	VERB
faba-151	33	30	and	and	CCONJ
faba-151	33	31	grow	grow	VERB
faba-151	33	32	in	in	ADP
faba-151	33	33	the	the	DET
faba-151	33	34	competitive	competitive	ADJ
faba-151	33	35	market	market	NOUN
faba-151	33	36	.	.	PUNCT
faba-151	34	1	one	one	NUM
faba-151	34	2	such	such	ADJ
faba-151	34	3	strategy	strategy	NOUN
faba-151	34	4	is	be	AUX
faba-151	34	5	optimizing	optimize	VERB
faba-151	34	6	the	the	DET
faba-151	34	7	use	use	NOUN
faba-151	34	8	of	of	ADP
faba-151	34	9	company	company	NOUN
faba-151	34	10	resources	resource	NOUN
faba-151	34	11	to	to	PART
faba-151	34	12	create	create	VERB
faba-151	34	13	growth	growth	NOUN
faba-151	34	14	opportunities	opportunity	NOUN
faba-151	34	15	that	that	PRON
faba-151	34	16	will	will	AUX
faba-151	34	17	provide	provide	VERB
faba-151	34	18	long	long	ADJ
faba-151	34	19	-	-	PUNCT
faba-151	34	20	term	term	NOUN
faba-151	34	21	benefits	benefit	NOUN
faba-151	34	22	for	for	ADP
faba-151	34	23	the	the	DET
faba-151	34	24	company	company	NOUN
faba-151	34	25	and	and	CCONJ
faba-151	34	26	investors	investor	NOUN
faba-151	34	27	.	.	PUNCT
faba-151	35	1	secondly	secondly	ADV
faba-151	35	2	,	,	PUNCT
faba-151	35	3	default	default	NOUN
faba-151	35	4	risk	risk	NOUN
faba-151	35	5	and	and	CCONJ
faba-151	35	6	uncertainty	uncertainty	NOUN
faba-151	35	7	of	of	ADP
faba-151	35	8	investment	investment	NOUN
faba-151	35	9	returns	return	NOUN
faba-151	35	10	still	still	ADV
faba-151	35	11	pose	pose	VERB
faba-151	35	12	significant	significant	ADJ
faba-151	35	13	problems	problem	NOUN
faba-151	35	14	in	in	ADP
faba-151	35	15	the	the	DET
faba-151	35	16	stock	stock	NOUN
faba-151	35	17	market	market	NOUN
faba-151	35	18	,	,	PUNCT
faba-151	35	19	so	so	ADV
faba-151	35	20	understanding	understanding	ADJ
faba-151	35	21	how	how	SCONJ
faba-151	35	22	factors	factor	NOUN
faba-151	35	23	such	such	ADJ
faba-151	35	24	as	as	ADP
faba-151	35	25	accounting	accounting	NOUN
faba-151	35	26	conservatism	conservatism	NOUN
faba-151	35	27	,	,	PUNCT
faba-151	35	28	profitability	profitability	NOUN
faba-151	35	29	,	,	PUNCT
faba-151	35	30	default	default	NOUN
faba-151	35	31	risk	risk	NOUN
faba-151	35	32	,	,	PUNCT
faba-151	35	33	and	and	CCONJ
faba-151	35	34	growth	growth	NOUN
faba-151	35	35	opportunities	opportunity	NOUN
faba-151	35	36	affect	affect	VERB
faba-151	35	37	the	the	DET
faba-151	35	38	earnings	earning	NOUN
faba-151	35	39	response	response	NOUN
faba-151	35	40	coefficient	coefficient	NOUN
faba-151	35	41	can	can	AUX
faba-151	35	42	help	help	VERB
faba-151	35	43	investors	investor	NOUN
faba-151	35	44	and	and	CCONJ
faba-151	35	45	stakeholders	stakeholder	NOUN
faba-151	35	46	make	make	VERB
faba-151	35	47	wiser	wise	ADJ
faba-151	35	48	investment	investment	NOUN
faba-151	35	49	decisions	decision	NOUN
faba-151	35	50	.	.	PUNCT
faba-151	36	1	finally	finally	ADV
faba-151	36	2	,	,	PUNCT
faba-151	36	3	this	this	DET
faba-151	36	4	research	research	NOUN
faba-151	36	5	has	have	VERB
faba-151	36	6	significant	significant	ADJ
faba-151	36	7	novelty	novelty	NOUN
faba-151	36	8	as	as	SCONJ
faba-151	36	9	it	it	PRON
faba-151	36	10	uses	use	VERB
faba-151	36	11	more	more	ADJ
faba-151	36	12	specific	specific	ADJ
faba-151	36	13	data	datum	NOUN
faba-151	36	14	and	and	CCONJ
faba-151	36	15	research	research	NOUN
faba-151	36	16	objects	object	NOUN
faba-151	36	17	,	,	PUNCT
faba-151	36	18	namely	namely	ADV
faba-151	36	19	mining	mining	NOUN
faba-151	36	20	sector	sector	NOUN
faba-151	36	21	companies	company	NOUN
faba-151	36	22	listed	list	VERB
faba-151	36	23	on	on	ADP
faba-151	36	24	the	the	DET
faba-151	36	25	indonesia	indonesia	PROPN
faba-151	36	26	stock	stock	PROPN
faba-151	36	27	exchange	exchange	PROPN
faba-151	36	28	(	(	PUNCT
faba-151	36	29	idx	idx	PROPN
faba-151	36	30	)	)	PUNCT
faba-151	36	31	during	during	ADP
faba-151	36	32	the	the	DET
faba-151	36	33	period	period	NOUN
faba-151	36	34	of	of	ADP
faba-151	36	35	2020	2020	NUM
faba-151	36	36	-	-	SYM
faba-151	36	37	2022	2022	NUM
faba-151	36	38	.	.	PUNCT
faba-151	37	1	literature	literature	NOUN
faba-151	37	2	review	review	VERB
faba-151	37	3	a	a	DET
faba-151	37	4	systematic	systematic	ADJ
faba-151	37	5	review	review	NOUN
faba-151	37	6	of	of	ADP
faba-151	37	7	accounting	account	VERB
faba-151	37	8	conservatism	conservatism	NOUN
faba-151	37	9	accounting	accounting	NOUN
faba-151	37	10	conservatism	conservatism	NOUN
faba-151	37	11	is	be	AUX
faba-151	37	12	one	one	NUM
faba-151	37	13	of	of	ADP
faba-151	37	14	the	the	DET
faba-151	37	15	accounting	accounting	NOUN
faba-151	37	16	principles	principle	NOUN
faba-151	37	17	commonly	commonly	ADV
faba-151	37	18	used	use	VERB
faba-151	37	19	in	in	ADP
faba-151	37	20	accounting	accounting	NOUN
faba-151	37	21	practice	practice	NOUN
faba-151	37	22	.	.	PUNCT
faba-151	38	1	a	a	DET
faba-151	38	2	systematic	systematic	ADJ
faba-151	38	3	review	review	NOUN
faba-151	38	4	of	of	ADP
faba-151	38	5	accounting	accounting	NOUN
faba-151	38	6	conservatism	conservatism	NOUN
faba-151	38	7	can	can	AUX
faba-151	38	8	help	help	VERB
faba-151	38	9	us	we	PRON
faba-151	38	10	understand	understand	VERB
faba-151	38	11	this	this	DET
faba-151	38	12	principle	principle	NOUN
faba-151	38	13	more	more	ADV
faba-151	38	14	deeply	deeply	ADV
faba-151	38	15	(	(	PUNCT
faba-151	38	16	zhang	zhang	X
faba-151	38	17	et	et	PROPN
faba-151	38	18	al	al	PROPN
faba-151	38	19	.	.	PROPN
faba-151	38	20	2019	2019	NUM
faba-151	38	21	;	;	PUNCT
faba-151	38	22	sharma	sharma	PROPN
faba-151	38	23	and	and	CCONJ
faba-151	38	24	kaur	kaur	PROPN
faba-151	38	25	2021	2021	NUM
faba-151	38	26	;	;	PUNCT
faba-151	38	27	sun	sun	PROPN
faba-151	38	28	et	et	PROPN
faba-151	38	29	al	al	PROPN
faba-151	38	30	.	.	PROPN
faba-151	38	31	2022	2022	NUM
faba-151	38	32	;	;	PUNCT
faba-151	38	33	tambolo	tambolo	NOUN
faba-151	38	34	and	and	CCONJ
faba-151	38	35	cevolani	cevolani	NOUN
faba-151	38	36	2023	2023	NUM
faba-151	38	37	)	)	PUNCT
faba-151	38	38	.	.	PUNCT
faba-151	39	1	one	one	NUM
faba-151	39	2	example	example	NOUN
faba-151	39	3	of	of	ADP
faba-151	39	4	a	a	DET
faba-151	39	5	systematic	systematic	ADJ
faba-151	39	6	review	review	NOUN
faba-151	39	7	that	that	PRON
faba-151	39	8	can	can	AUX
faba-151	39	9	be	be	AUX
faba-151	39	10	conducted	conduct	VERB
faba-151	39	11	is	be	AUX
faba-151	39	12	to	to	PART
faba-151	39	13	study	study	VERB
faba-151	39	14	the	the	DET
faba-151	39	15	effect	effect	NOUN
faba-151	39	16	of	of	ADP
faba-151	39	17	accounting	account	VERB
faba-151	39	18	conservatism	conservatism	NOUN
faba-151	39	19	on	on	ADP
faba-151	39	20	the	the	DET
faba-151	39	21	quality	quality	NOUN
faba-151	39	22	of	of	ADP
faba-151	39	23	financial	financial	ADJ
faba-151	39	24	information	information	NOUN
faba-151	39	25	.	.	PUNCT
faba-151	40	1	in	in	ADP
faba-151	40	2	this	this	DET
faba-151	40	3	case	case	NOUN
faba-151	40	4	,	,	PUNCT
faba-151	40	5	accounting	account	VERB
faba-151	40	6	conservatism	conservatism	NOUN
faba-151	40	7	can	can	AUX
faba-151	40	8	help	help	VERB
faba-151	40	9	minimize	minimize	VERB
faba-151	40	10	the	the	DET
faba-151	40	11	risk	risk	NOUN
faba-151	40	12	of	of	ADP
faba-151	40	13	errors	error	NOUN
faba-151	40	14	or	or	CCONJ
faba-151	40	15	inaccuracies	inaccuracy	NOUN
faba-151	40	16	in	in	ADP
faba-151	40	17	financial	financial	ADJ
faba-151	40	18	statements	statement	NOUN
faba-151	40	19	,	,	PUNCT
faba-151	40	20	thus	thus	ADV
faba-151	40	21	improving	improve	VERB
faba-151	40	22	the	the	DET
faba-151	40	23	quality	quality	NOUN
faba-151	40	24	of	of	ADP
faba-151	40	25	financial	financial	ADJ
faba-151	40	26	information	information	NOUN
faba-151	40	27	presented	present	VERB
faba-151	40	28	.	.	PUNCT
faba-151	41	1	however	however	ADV
faba-151	41	2	,	,	PUNCT
faba-151	41	3	on	on	ADP
faba-151	41	4	the	the	DET
faba-151	41	5	other	other	ADJ
faba-151	41	6	hand	hand	NOUN
faba-151	41	7	,	,	PUNCT
faba-151	41	8	the	the	DET
faba-151	41	9	application	application	NOUN
faba-151	41	10	of	of	ADP
faba-151	41	11	accounting	accounting	NOUN
faba-151	41	12	conservatism	conservatism	NOUN
faba-151	41	13	can	can	AUX
faba-151	41	14	also	also	ADV
faba-151	41	15	cause	cause	VERB
faba-151	41	16	bias	bias	NOUN
faba-151	41	17	in	in	ADP
faba-151	41	18	the	the	DET
faba-151	41	19	presentation	presentation	NOUN
faba-151	41	20	of	of	ADP
faba-151	41	21	financial	financial	ADJ
faba-151	41	22	information	information	NOUN
faba-151	41	23	,	,	PUNCT
faba-151	41	24	as	as	SCONJ
faba-151	41	25	it	it	PRON
faba-151	41	26	tends	tend	VERB
faba-151	41	27	to	to	PART
faba-151	41	28	report	report	VERB
faba-151	41	29	losses	loss	NOUN
faba-151	41	30	rather	rather	ADV
faba-151	41	31	than	than	ADP
faba-151	41	32	gains	gain	NOUN
faba-151	41	33	.	.	PUNCT
faba-151	42	1	in	in	ADP
faba-151	42	2	addition	addition	NOUN
faba-151	42	3	,	,	PUNCT
faba-151	42	4	a	a	DET
faba-151	42	5	systematic	systematic	ADJ
faba-151	42	6	review	review	NOUN
faba-151	42	7	of	of	ADP
faba-151	42	8	accounting	accounting	NOUN
faba-151	42	9	conservatism	conservatism	NOUN
faba-151	42	10	can	can	AUX
faba-151	42	11	also	also	ADV
faba-151	42	12	be	be	AUX
faba-151	42	13	conducted	conduct	VERB
faba-151	42	14	by	by	ADP
faba-151	42	15	considering	consider	VERB
faba-151	42	16	the	the	DET
faba-151	42	17	factors	factor	NOUN
faba-151	42	18	that	that	PRON
faba-151	42	19	influence	influence	VERB
faba-151	42	20	its	its	PRON
faba-151	42	21	application	application	NOUN
faba-151	42	22	.	.	PUNCT
faba-151	43	1	one	one	NUM
faba-151	43	2	factor	factor	NOUN
faba-151	43	3	that	that	PRON
faba-151	43	4	affects	affect	VERB
faba-151	43	5	the	the	DET
faba-151	43	6	application	application	NOUN
faba-151	43	7	of	of	ADP
faba-151	43	8	accounting	accounting	NOUN
faba-151	43	9	conservatism	conservatism	NOUN
faba-151	43	10	is	be	AUX
faba-151	43	11	the	the	DET
faba-151	43	12	level	level	NOUN
faba-151	43	13	of	of	ADP
faba-151	43	14	uncertainty	uncertainty	NOUN
faba-151	43	15	in	in	ADP
faba-151	43	16	the	the	DET
faba-151	43	17	business	business	NOUN
faba-151	43	18	environment	environment	NOUN
faba-151	43	19	.	.	PUNCT
faba-151	44	1	the	the	PRON
faba-151	44	2	higher	high	ADJ
faba-151	44	3	the	the	DET
faba-151	44	4	level	level	NOUN
faba-151	44	5	of	of	ADP
faba-151	44	6	uncertainty	uncertainty	NOUN
faba-151	44	7	,	,	PUNCT
faba-151	44	8	the	the	DET
faba-151	44	9	more	more	ADV
faba-151	44	10	likely	likely	ADJ
faba-151	44	11	accounting	accounting	NOUN
faba-151	44	12	conservatism	conservatism	NOUN
faba-151	44	13	is	be	AUX
faba-151	44	14	to	to	PART
faba-151	44	15	be	be	AUX
faba-151	44	16	applied	apply	VERB
faba-151	44	17	,	,	PUNCT
faba-151	44	18	as	as	SCONJ
faba-151	44	19	it	it	PRON
faba-151	44	20	can	can	AUX
faba-151	44	21	help	help	VERB
faba-151	44	22	reduce	reduce	VERB
faba-151	44	23	the	the	DET
faba-151	44	24	risk	risk	NOUN
faba-151	44	25	of	of	ADP
faba-151	44	26	loss	loss	NOUN
faba-151	44	27	.	.	PUNCT
faba-151	45	1	in	in	ADP
faba-151	45	2	addition	addition	NOUN
faba-151	45	3	,	,	PUNCT
faba-151	45	4	another	another	DET
faba-151	45	5	factor	factor	NOUN
faba-151	45	6	that	that	PRON
faba-151	45	7	affects	affect	VERB
faba-151	45	8	the	the	DET
faba-151	45	9	application	application	NOUN
faba-151	45	10	of	of	ADP
faba-151	45	11	accounting	accounting	NOUN
faba-151	45	12	conservatism	conservatism	NOUN
faba-151	45	13	is	be	AUX
faba-151	45	14	the	the	DET
faba-151	45	15	stakeholders	stakeholder	NOUN
faba-151	45	16	'	'	PART
faba-151	45	17	interests	interest	NOUN
faba-151	45	18	in	in	ADP
faba-151	45	19	financial	financial	ADJ
faba-151	45	20	reporting	reporting	NOUN
faba-151	45	21	.	.	PUNCT
faba-151	46	1	for	for	ADP
faba-151	46	2	example	example	NOUN
faba-151	46	3	,	,	PUNCT
faba-151	46	4	if	if	SCONJ
faba-151	46	5	stakeholders	stakeholder	NOUN
faba-151	46	6	prioritize	prioritize	VERB
faba-151	46	7	the	the	DET
faba-151	46	8	safety	safety	NOUN
faba-151	46	9	and	and	CCONJ
faba-151	46	10	stability	stability	NOUN
faba-151	46	11	of	of	ADP
faba-151	46	12	the	the	DET
faba-151	46	13	company	company	NOUN
faba-151	46	14	over	over	ADP
faba-151	46	15	growth	growth	NOUN
faba-151	46	16	or	or	CCONJ
faba-151	46	17	profit	profit	NOUN
faba-151	46	18	,	,	PUNCT
faba-151	46	19	they	they	PRON
faba-151	46	20	may	may	AUX
faba-151	46	21	be	be	AUX
faba-151	46	22	more	more	ADV
faba-151	46	23	likely	likely	ADJ
faba-151	46	24	to	to	PART
faba-151	46	25	apply	apply	VERB
faba-151	46	26	accounting	accounting	NOUN
faba-151	46	27	conservatism	conservatism	NOUN
faba-151	46	28	in	in	ADP
faba-151	46	29	financial	financial	ADJ
faba-151	46	30	reporting	reporting	NOUN
faba-151	46	31	(	(	PUNCT
faba-151	46	32	hsieh	hsieh	PROPN
faba-151	46	33	et	et	PROPN
faba-151	46	34	al	al	PROPN
faba-151	46	35	.	.	PROPN
faba-151	46	36	2019	2019	NUM
faba-151	46	37	;	;	PUNCT
faba-151	46	38	sun	sun	PROPN
faba-151	46	39	et	et	PROPN
faba-151	46	40	al	al	PROPN
faba-151	46	41	.	.	PROPN
faba-151	46	42	2023	2023	NUM
faba-151	46	43	)	)	PUNCT
faba-151	46	44	.	.	PUNCT
faba-151	47	1	adi	adi	PROPN
faba-151	47	2	gunanto	gunanto	PROPN
faba-151	47	3	/	/	SYM
faba-151	47	4	finance	finance	NOUN
faba-151	47	5	,	,	PUNCT
faba-151	47	6	accounting	accounting	NOUN
faba-151	47	7	and	and	CCONJ
faba-151	47	8	business	business	NOUN
faba-151	47	9	analysis	analysis	NOUN
faba-151	47	10	,	,	PUNCT
faba-151	47	11	volume	volume	NOUN
faba-151	47	12	5	5	NUM
faba-151	47	13	,	,	PUNCT
faba-151	47	14	issue	issue	NOUN
faba-151	47	15	1	1	NUM
faba-151	47	16	,	,	PUNCT
faba-151	47	17	2023	2023	NUM
faba-151	47	18	62	62	NUM
faba-151	47	19	the	the	DET
faba-151	47	20	role	role	NOUN
faba-151	47	21	of	of	ADP
faba-151	47	22	profitability	profitability	NOUN
faba-151	47	23	profitability	profitability	NOUN
faba-151	47	24	plays	play	VERB
faba-151	47	25	an	an	DET
faba-151	47	26	important	important	ADJ
faba-151	47	27	role	role	NOUN
faba-151	47	28	in	in	ADP
faba-151	47	29	calculating	calculate	VERB
faba-151	47	30	the	the	DET
faba-151	47	31	earnings	earning	NOUN
faba-151	47	32	response	response	NOUN
faba-151	47	33	coefficient	coefficient	NOUN
faba-151	47	34	.	.	PUNCT
faba-151	48	1	the	the	DET
faba-151	48	2	earnings	earning	NOUN
faba-151	48	3	response	response	NOUN
faba-151	48	4	coefficient	coefficient	NOUN
faba-151	48	5	is	be	AUX
faba-151	48	6	a	a	DET
faba-151	48	7	ratio	ratio	NOUN
faba-151	48	8	calculation	calculation	NOUN
faba-151	48	9	that	that	PRON
faba-151	48	10	measures	measure	VERB
faba-151	48	11	how	how	SCONJ
faba-151	48	12	much	much	ADJ
faba-151	48	13	a	a	DET
faba-151	48	14	company	company	NOUN
faba-151	48	15	's	's	PART
faba-151	48	16	earnings	earning	NOUN
faba-151	48	17	will	will	AUX
faba-151	48	18	change	change	VERB
faba-151	48	19	when	when	SCONJ
faba-151	48	20	revenue	revenue	NOUN
faba-151	48	21	changes	change	NOUN
faba-151	48	22	(	(	PUNCT
faba-151	48	23	hakim	hakim	PROPN
faba-151	48	24	et	et	PROPN
faba-151	48	25	al	al	PROPN
faba-151	48	26	.	.	PROPN
faba-151	48	27	2023	2023	NUM
faba-151	48	28	)	)	PUNCT
faba-151	48	29	.	.	PUNCT
faba-151	49	1	in	in	ADP
faba-151	49	2	calculating	calculate	VERB
faba-151	49	3	the	the	DET
faba-151	49	4	earnings	earning	NOUN
faba-151	49	5	response	response	NOUN
faba-151	49	6	coefficient	coefficient	NOUN
faba-151	49	7	,	,	PUNCT
faba-151	49	8	profitability	profitability	NOUN
faba-151	49	9	is	be	AUX
faba-151	49	10	measured	measure	VERB
faba-151	49	11	using	use	VERB
faba-151	49	12	return	return	NOUN
faba-151	49	13	on	on	ADP
faba-151	49	14	assets	asset	NOUN
faba-151	49	15	,	,	PUNCT
faba-151	49	16	which	which	PRON
faba-151	49	17	is	be	AUX
faba-151	49	18	a	a	DET
faba-151	49	19	ratio	ratio	NOUN
faba-151	49	20	that	that	PRON
faba-151	49	21	measures	measure	VERB
faba-151	49	22	how	how	SCONJ
faba-151	49	23	efficiently	efficiently	ADV
faba-151	49	24	a	a	DET
faba-151	49	25	company	company	NOUN
faba-151	49	26	generates	generate	VERB
faba-151	49	27	earnings	earning	NOUN
faba-151	49	28	from	from	ADP
faba-151	49	29	its	its	PRON
faba-151	49	30	assets	asset	NOUN
faba-151	49	31	.	.	PUNCT
faba-151	50	1	the	the	PRON
faba-151	50	2	higher	high	ADJ
faba-151	50	3	a	a	DET
faba-151	50	4	company	company	NOUN
faba-151	50	5	's	's	PART
faba-151	50	6	return	return	NOUN
faba-151	50	7	on	on	ADP
faba-151	50	8	assets	asset	NOUN
faba-151	50	9	,	,	PUNCT
faba-151	50	10	the	the	PRON
faba-151	50	11	greater	great	ADJ
faba-151	50	12	the	the	DET
faba-151	50	13	likelihood	likelihood	NOUN
faba-151	50	14	of	of	ADP
faba-151	50	15	having	have	VERB
faba-151	50	16	a	a	DET
faba-151	50	17	higher	high	ADJ
faba-151	50	18	earnings	earning	NOUN
faba-151	50	19	response	response	NOUN
faba-151	50	20	coefficient	coefficient	NOUN
faba-151	50	21	.	.	PUNCT
faba-151	51	1	thus	thus	ADV
faba-151	51	2	,	,	PUNCT
faba-151	51	3	the	the	DET
faba-151	51	4	level	level	NOUN
faba-151	51	5	of	of	ADP
faba-151	51	6	profitability	profitability	NOUN
faba-151	51	7	of	of	ADP
faba-151	51	8	a	a	DET
faba-151	51	9	company	company	NOUN
faba-151	51	10	greatly	greatly	ADV
faba-151	51	11	affects	affect	VERB
faba-151	51	12	the	the	DET
faba-151	51	13	earnings	earning	NOUN
faba-151	51	14	response	response	NOUN
faba-151	51	15	coefficient	coefficient	NOUN
faba-151	51	16	.	.	PUNCT
faba-151	52	1	companies	company	NOUN
faba-151	52	2	with	with	ADP
faba-151	52	3	a	a	DET
faba-151	52	4	high	high	ADJ
faba-151	52	5	return	return	NOUN
faba-151	52	6	on	on	ADP
faba-151	52	7	assets	asset	NOUN
faba-151	52	8	can	can	AUX
faba-151	52	9	more	more	ADV
faba-151	52	10	easily	easily	ADV
faba-151	52	11	generate	generate	VERB
faba-151	52	12	profits	profit	NOUN
faba-151	52	13	when	when	SCONJ
faba-151	52	14	their	their	PRON
faba-151	52	15	revenue	revenue	NOUN
faba-151	52	16	increases	increase	NOUN
faba-151	52	17	and	and	CCONJ
faba-151	52	18	,	,	PUNCT
faba-151	52	19	therefore	therefore	ADV
faba-151	52	20	,	,	PUNCT
faba-151	52	21	have	have	VERB
faba-151	52	22	a	a	DET
faba-151	52	23	higher	high	ADJ
faba-151	52	24	earnings	earning	NOUN
faba-151	52	25	response	response	NOUN
faba-151	52	26	coefficient	coefficient	NOUN
faba-151	52	27	.	.	PUNCT
faba-151	53	1	however	however	ADV
faba-151	53	2	,	,	PUNCT
faba-151	53	3	it	it	PRON
faba-151	53	4	is	be	AUX
faba-151	53	5	important	important	ADJ
faba-151	53	6	to	to	PART
faba-151	53	7	remember	remember	VERB
faba-151	53	8	that	that	SCONJ
faba-151	53	9	the	the	DET
faba-151	53	10	calculation	calculation	NOUN
faba-151	53	11	of	of	ADP
faba-151	53	12	the	the	DET
faba-151	53	13	earnings	earning	NOUN
faba-151	53	14	response	response	NOUN
faba-151	53	15	coefficient	coefficient	NOUN
faba-151	53	16	is	be	AUX
faba-151	53	17	also	also	ADV
faba-151	53	18	influenced	influence	VERB
faba-151	53	19	by	by	ADP
faba-151	53	20	other	other	ADJ
faba-151	53	21	factors	factor	NOUN
faba-151	53	22	,	,	PUNCT
faba-151	53	23	such	such	ADJ
faba-151	53	24	as	as	ADP
faba-151	53	25	cost	cost	NOUN
faba-151	53	26	structure	structure	NOUN
faba-151	53	27	and	and	CCONJ
faba-151	53	28	leverage	leverage	NOUN
faba-151	53	29	(	(	PUNCT
faba-151	53	30	biddle	biddle	PROPN
faba-151	53	31	et	et	PROPN
faba-151	53	32	al	al	PROPN
faba-151	53	33	.	.	PROPN
faba-151	53	34	2022	2022	NUM
faba-151	53	35	)	)	PUNCT
faba-151	53	36	.	.	PUNCT
faba-151	54	1	therefore	therefore	ADV
faba-151	54	2	,	,	PUNCT
faba-151	54	3	it	it	PRON
faba-151	54	4	is	be	AUX
faba-151	54	5	important	important	ADJ
faba-151	54	6	for	for	SCONJ
faba-151	54	7	financial	financial	ADJ
faba-151	54	8	managers	manager	NOUN
faba-151	54	9	to	to	PART
faba-151	54	10	pay	pay	VERB
faba-151	54	11	attention	attention	NOUN
faba-151	54	12	to	to	ADP
faba-151	54	13	various	various	ADJ
faba-151	54	14	factors	factor	NOUN
faba-151	54	15	that	that	PRON
faba-151	54	16	affect	affect	VERB
faba-151	54	17	the	the	DET
faba-151	54	18	earnings	earning	NOUN
faba-151	54	19	response	response	NOUN
faba-151	54	20	coefficient	coefficient	NOUN
faba-151	54	21	,	,	PUNCT
faba-151	54	22	including	include	VERB
faba-151	54	23	profitability	profitability	NOUN
faba-151	54	24	,	,	PUNCT
faba-151	54	25	when	when	SCONJ
faba-151	54	26	making	make	VERB
faba-151	54	27	financial	financial	ADJ
faba-151	54	28	decisions	decision	NOUN
faba-151	54	29	.	.	PUNCT
faba-151	55	1	investor	investor	NOUN
faba-151	55	2	confidence	confidence	NOUN
faba-151	55	3	growth	growth	NOUN
faba-151	55	4	opportunities	opportunity	NOUN
faba-151	55	5	,	,	PUNCT
faba-151	55	6	or	or	CCONJ
faba-151	55	7	growth	growth	NOUN
faba-151	55	8	prospects	prospect	NOUN
faba-151	55	9	,	,	PUNCT
faba-151	55	10	are	be	AUX
faba-151	55	11	an	an	DET
faba-151	55	12	important	important	ADJ
faba-151	55	13	factor	factor	NOUN
faba-151	55	14	considered	consider	VERB
faba-151	55	15	by	by	ADP
faba-151	55	16	investors	investor	NOUN
faba-151	55	17	in	in	ADP
faba-151	55	18	making	make	VERB
faba-151	55	19	investment	investment	NOUN
faba-151	55	20	decisions	decision	NOUN
faba-151	55	21	(	(	PUNCT
faba-151	55	22	noh	noh	PROPN
faba-151	55	23	et	et	PROPN
faba-151	55	24	al	al	PROPN
faba-151	55	25	.	.	PROPN
faba-151	55	26	2023	2023	NUM
faba-151	55	27	)	)	PUNCT
faba-151	55	28	.	.	PUNCT
faba-151	56	1	this	this	PRON
faba-151	56	2	is	be	AUX
faba-151	56	3	because	because	SCONJ
faba-151	56	4	company	company	NOUN
faba-151	56	5	growth	growth	NOUN
faba-151	56	6	is	be	AUX
faba-151	56	7	seen	see	VERB
faba-151	56	8	as	as	ADP
faba-151	56	9	an	an	DET
faba-151	56	10	indicator	indicator	NOUN
faba-151	56	11	of	of	ADP
faba-151	56	12	success	success	NOUN
faba-151	56	13	and	and	CCONJ
faba-151	56	14	potential	potential	NOUN
faba-151	56	15	for	for	ADP
faba-151	56	16	high	high	ADJ
faba-151	56	17	investment	investment	NOUN
faba-151	56	18	returns	return	NOUN
faba-151	56	19	.	.	PUNCT
faba-151	57	1	investor	investor	NOUN
faba-151	57	2	confidence	confidence	NOUN
faba-151	57	3	in	in	ADP
faba-151	57	4	growth	growth	NOUN
faba-151	57	5	opportunities	opportunity	NOUN
faba-151	57	6	can	can	AUX
faba-151	57	7	be	be	AUX
faba-151	57	8	reflected	reflect	VERB
faba-151	57	9	in	in	ADP
faba-151	57	10	the	the	DET
faba-151	57	11	increase	increase	NOUN
faba-151	57	12	in	in	ADP
faba-151	57	13	stock	stock	NOUN
faba-151	57	14	prices	price	NOUN
faba-151	57	15	and	and	CCONJ
faba-151	57	16	trading	trading	NOUN
faba-151	57	17	volume	volume	NOUN
faba-151	57	18	in	in	ADP
faba-151	57	19	the	the	DET
faba-151	57	20	capital	capital	NOUN
faba-151	57	21	market	market	NOUN
faba-151	57	22	.	.	PUNCT
faba-151	58	1	however	however	ADV
faba-151	58	2	,	,	PUNCT
faba-151	58	3	investor	investor	NOUN
faba-151	58	4	confidence	confidence	NOUN
faba-151	58	5	in	in	ADP
faba-151	58	6	growth	growth	NOUN
faba-151	58	7	opportunities	opportunity	NOUN
faba-151	58	8	must	must	AUX
faba-151	58	9	be	be	AUX
faba-151	58	10	accompanied	accompany	VERB
faba-151	58	11	by	by	ADP
faba-151	58	12	careful	careful	ADJ
faba-151	58	13	evaluation	evaluation	NOUN
faba-151	58	14	of	of	ADP
faba-151	58	15	potential	potential	ADJ
faba-151	58	16	risks	risk	NOUN
faba-151	58	17	involved	involve	VERB
faba-151	58	18	.	.	PUNCT
faba-151	59	1	companies	company	NOUN
faba-151	59	2	that	that	PRON
faba-151	59	3	focus	focus	VERB
faba-151	59	4	on	on	ADP
faba-151	59	5	growth	growth	NOUN
faba-151	59	6	often	often	ADV
faba-151	59	7	experience	experience	VERB
faba-151	59	8	a	a	DET
faba-151	59	9	decrease	decrease	NOUN
faba-151	59	10	in	in	ADP
faba-151	59	11	short	short	ADJ
faba-151	59	12	-	-	PUNCT
faba-151	59	13	term	term	NOUN
faba-151	59	14	profitability	profitability	NOUN
faba-151	59	15	due	due	ADP
faba-151	59	16	to	to	ADP
faba-151	59	17	their	their	PRON
faba-151	59	18	investments	investment	NOUN
faba-151	59	19	(	(	PUNCT
faba-151	59	20	cerqueira	cerqueira	PROPN
faba-151	59	21	and	and	CCONJ
faba-151	59	22	pereira	pereira	PROPN
faba-151	59	23	2020	2020	NUM
faba-151	59	24	;	;	PUNCT
faba-151	59	25	le	le	X
faba-151	59	26	and	and	CCONJ
faba-151	59	27	moore	moore	PROPN
faba-151	59	28	2022	2022	NUM
faba-151	59	29	)	)	PUNCT
faba-151	59	30	.	.	PUNCT
faba-151	60	1	therefore	therefore	ADV
faba-151	60	2	,	,	PUNCT
faba-151	60	3	it	it	PRON
faba-151	60	4	is	be	AUX
faba-151	60	5	important	important	ADJ
faba-151	60	6	for	for	SCONJ
faba-151	60	7	investors	investor	NOUN
faba-151	60	8	to	to	PART
faba-151	60	9	understand	understand	VERB
faba-151	60	10	how	how	SCONJ
faba-151	60	11	companies	company	NOUN
faba-151	60	12	manage	manage	VERB
faba-151	60	13	their	their	PRON
faba-151	60	14	growth	growth	NOUN
faba-151	60	15	and	and	CCONJ
faba-151	60	16	how	how	SCONJ
faba-151	60	17	it	it	PRON
faba-151	60	18	affects	affect	VERB
faba-151	60	19	the	the	DET
faba-151	60	20	overall	overall	ADJ
faba-151	60	21	performance	performance	NOUN
faba-151	60	22	of	of	ADP
faba-151	60	23	the	the	DET
faba-151	60	24	company	company	NOUN
faba-151	60	25	.	.	PUNCT
faba-151	61	1	with	with	ADP
faba-151	61	2	proper	proper	ADJ
faba-151	61	3	evaluation	evaluation	NOUN
faba-151	61	4	,	,	PUNCT
faba-151	61	5	investors	investor	NOUN
faba-151	61	6	can	can	AUX
faba-151	61	7	benefit	benefit	VERB
faba-151	61	8	from	from	ADP
faba-151	61	9	the	the	DET
faba-151	61	10	potential	potential	ADJ
faba-151	61	11	growth	growth	NOUN
faba-151	61	12	generated	generate	VERB
faba-151	61	13	by	by	ADP
faba-151	61	14	the	the	DET
faba-151	61	15	company	company	NOUN
faba-151	61	16	.	.	PUNCT
faba-151	62	1	confidence	confidence	NOUN
faba-151	62	2	level	level	NOUN
faba-151	62	3	of	of	ADP
faba-151	62	4	the	the	DET
faba-151	62	5	difference	difference	NOUN
faba-151	62	6	in	in	ADP
faba-151	62	7	corporate	corporate	ADJ
faba-151	62	8	default	default	NOUN
faba-151	62	9	the	the	DET
faba-151	62	10	earnings	earning	NOUN
faba-151	62	11	response	response	NOUN
faba-151	62	12	coefficient	coefficient	NOUN
faba-151	62	13	is	be	AUX
faba-151	62	14	a	a	DET
faba-151	62	15	measure	measure	NOUN
faba-151	62	16	of	of	ADP
faba-151	62	17	a	a	DET
faba-151	62	18	company	company	NOUN
faba-151	62	19	's	's	PART
faba-151	62	20	net	net	ADJ
faba-151	62	21	income	income	NOUN
faba-151	62	22	sensitivity	sensitivity	NOUN
faba-151	62	23	to	to	ADP
faba-151	62	24	changes	change	NOUN
faba-151	62	25	in	in	ADP
faba-151	62	26	revenue	revenue	NOUN
faba-151	62	27	.	.	PUNCT
faba-151	63	1	one	one	NUM
faba-151	63	2	factor	factor	NOUN
faba-151	63	3	that	that	PRON
faba-151	63	4	can	can	AUX
faba-151	63	5	affect	affect	VERB
faba-151	63	6	the	the	DET
faba-151	63	7	earnings	earning	NOUN
faba-151	63	8	response	response	NOUN
faba-151	63	9	coefficient	coefficient	NOUN
faba-151	63	10	is	be	AUX
faba-151	63	11	default	default	NOUN
faba-151	63	12	risk	risk	NOUN
faba-151	63	13	.	.	PUNCT
faba-151	64	1	default	default	NOUN
faba-151	64	2	risk	risk	NOUN
faba-151	64	3	refers	refer	VERB
faba-151	64	4	to	to	ADP
faba-151	64	5	the	the	DET
faba-151	64	6	likelihood	likelihood	NOUN
faba-151	64	7	of	of	ADP
faba-151	64	8	a	a	DET
faba-151	64	9	company	company	NOUN
faba-151	64	10	failing	fail	VERB
faba-151	64	11	to	to	PART
faba-151	64	12	pay	pay	VERB
faba-151	64	13	its	its	PRON
faba-151	64	14	debt	debt	NOUN
faba-151	64	15	or	or	CCONJ
faba-151	64	16	failing	fail	VERB
faba-151	64	17	to	to	PART
faba-151	64	18	meet	meet	VERB
faba-151	64	19	other	other	ADJ
faba-151	64	20	financial	financial	ADJ
faba-151	64	21	obligations	obligation	NOUN
faba-151	64	22	.	.	PUNCT
faba-151	65	1	as	as	ADP
faba-151	65	2	default	default	NOUN
faba-151	65	3	risk	risk	NOUN
faba-151	65	4	increases	increase	NOUN
faba-151	65	5	,	,	PUNCT
faba-151	65	6	the	the	DET
faba-151	65	7	earnings	earning	NOUN
faba-151	65	8	response	response	NOUN
faba-151	65	9	coefficient	coefficient	NOUN
faba-151	65	10	tends	tend	VERB
faba-151	65	11	to	to	PART
faba-151	65	12	decrease	decrease	VERB
faba-151	65	13	(	(	PUNCT
faba-151	65	14	zhang	zhang	PROPN
faba-151	65	15	2023	2023	NUM
faba-151	65	16	)	)	PUNCT
faba-151	65	17	.	.	PUNCT
faba-151	66	1	this	this	PRON
faba-151	66	2	is	be	AUX
faba-151	66	3	because	because	SCONJ
faba-151	66	4	investors	investor	NOUN
faba-151	66	5	are	be	AUX
faba-151	66	6	less	less	ADV
faba-151	66	7	confident	confident	ADJ
faba-151	66	8	in	in	ADP
faba-151	66	9	companies	company	NOUN
faba-151	66	10	with	with	ADP
faba-151	66	11	high	high	ADJ
faba-151	66	12	default	default	NOUN
faba-151	66	13	risk	risk	NOUN
faba-151	66	14	,	,	PUNCT
faba-151	66	15	so	so	SCONJ
faba-151	66	16	they	they	PRON
faba-151	66	17	are	be	AUX
faba-151	66	18	more	more	ADV
faba-151	66	19	cautious	cautious	ADJ
faba-151	66	20	in	in	ADP
faba-151	66	21	responding	respond	VERB
faba-151	66	22	to	to	ADP
faba-151	66	23	changes	change	NOUN
faba-151	66	24	in	in	ADP
faba-151	66	25	a	a	DET
faba-151	66	26	company	company	NOUN
faba-151	66	27	's	's	PART
faba-151	66	28	revenue	revenue	NOUN
faba-151	66	29	.	.	PUNCT
faba-151	67	1	the	the	DET
faba-151	67	2	difference	difference	NOUN
faba-151	67	3	in	in	ADP
faba-151	67	4	default	default	NOUN
faba-151	67	5	risk	risk	NOUN
faba-151	67	6	in	in	ADP
faba-151	67	7	the	the	DET
faba-151	67	8	coefficient	coefficient	NOUN
faba-151	67	9	of	of	ADP
faba-151	67	10	profit	profit	NOUN
faba-151	67	11	response	response	NOUN
faba-151	67	12	can	can	AUX
faba-151	67	13	be	be	AUX
faba-151	67	14	observed	observe	VERB
faba-151	67	15	among	among	ADP
faba-151	67	16	companies	company	NOUN
faba-151	67	17	with	with	ADP
faba-151	67	18	different	different	ADJ
faba-151	67	19	risk	risk	NOUN
faba-151	67	20	categories	category	NOUN
faba-151	67	21	.	.	PUNCT
faba-151	68	1	companies	company	NOUN
faba-151	68	2	with	with	ADP
faba-151	68	3	low	low	ADJ
faba-151	68	4	default	default	NOUN
faba-151	68	5	risk	risk	NOUN
faba-151	68	6	tend	tend	VERB
faba-151	68	7	to	to	PART
faba-151	68	8	have	have	VERB
faba-151	68	9	higher	high	ADJ
faba-151	68	10	profit	profit	NOUN
faba-151	68	11	response	response	NOUN
faba-151	68	12	coefficients	coefficient	NOUN
faba-151	68	13	than	than	ADP
faba-151	68	14	those	those	PRON
faba-151	68	15	with	with	ADP
faba-151	68	16	high	high	ADJ
faba-151	68	17	default	default	NOUN
faba-151	68	18	risk	risk	NOUN
faba-151	68	19	(	(	PUNCT
faba-151	68	20	jin	jin	NOUN
faba-151	68	21	and	and	CCONJ
faba-151	68	22	wu	wu	PROPN
faba-151	68	23	2022	2022	NUM
faba-151	68	24	;	;	PUNCT
faba-151	68	25	ho	ho	PROPN
faba-151	68	26	et	et	PROPN
faba-151	68	27	al	al	PROPN
faba-151	68	28	.	.	PROPN
faba-151	68	29	2023	2023	NUM
faba-151	68	30	)	)	PUNCT
faba-151	68	31	.	.	PUNCT
faba-151	69	1	this	this	PRON
faba-151	69	2	can	can	AUX
faba-151	69	3	be	be	AUX
faba-151	69	4	explained	explain	VERB
faba-151	69	5	by	by	ADP
faba-151	69	6	the	the	DET
faba-151	69	7	higher	high	ADJ
faba-151	69	8	investor	investor	NOUN
faba-151	69	9	confidence	confidence	NOUN
faba-151	69	10	in	in	ADP
faba-151	69	11	companies	company	NOUN
faba-151	69	12	considered	consider	VERB
faba-151	69	13	to	to	PART
faba-151	69	14	have	have	VERB
faba-151	69	15	low	low	ADJ
faba-151	69	16	default	default	NOUN
faba-151	69	17	risk	risk	NOUN
faba-151	69	18	.	.	PUNCT
faba-151	70	1	on	on	ADP
faba-151	70	2	the	the	DET
faba-151	70	3	other	other	ADJ
faba-151	70	4	hand	hand	NOUN
faba-151	70	5	,	,	PUNCT
faba-151	70	6	companies	company	NOUN
faba-151	70	7	with	with	ADP
faba-151	70	8	high	high	ADJ
faba-151	70	9	default	default	NOUN
faba-151	70	10	risk	risk	NOUN
faba-151	70	11	are	be	AUX
faba-151	70	12	considered	consider	VERB
faba-151	70	13	to	to	PART
faba-151	70	14	have	have	VERB
faba-151	70	15	a	a	DET
faba-151	70	16	greater	great	ADJ
faba-151	70	17	likelihood	likelihood	NOUN
faba-151	70	18	of	of	ADP
faba-151	70	19	defaulting	default	VERB
faba-151	70	20	on	on	ADP
faba-151	70	21	debt	debt	NOUN
faba-151	70	22	,	,	PUNCT
faba-151	70	23	so	so	SCONJ
faba-151	70	24	investors	investor	NOUN
faba-151	70	25	tend	tend	VERB
faba-151	70	26	to	to	PART
faba-151	70	27	be	be	AUX
faba-151	70	28	more	more	ADV
faba-151	70	29	cautious	cautious	ADJ
faba-151	70	30	in	in	ADP
faba-151	70	31	responding	respond	VERB
faba-151	70	32	to	to	ADP
faba-151	70	33	changes	change	NOUN
faba-151	70	34	in	in	ADP
faba-151	70	35	company	company	NOUN
faba-151	70	36	revenue	revenue	NOUN
faba-151	70	37	.	.	PUNCT
faba-151	71	1	therefore	therefore	ADV
faba-151	71	2	,	,	PUNCT
faba-151	71	3	the	the	DET
faba-151	71	4	difference	difference	NOUN
faba-151	71	5	in	in	ADP
faba-151	71	6	default	default	NOUN
faba-151	71	7	risk	risk	NOUN
faba-151	71	8	in	in	ADP
faba-151	71	9	the	the	DET
faba-151	71	10	coefficient	coefficient	NOUN
faba-151	71	11	of	of	ADP
faba-151	71	12	profit	profit	NOUN
faba-151	71	13	response	response	NOUN
faba-151	71	14	can	can	AUX
faba-151	71	15	be	be	AUX
faba-151	71	16	an	an	DET
faba-151	71	17	important	important	ADJ
faba-151	71	18	factor	factor	NOUN
faba-151	71	19	in	in	ADP
faba-151	71	20	analyzing	analyze	VERB
faba-151	71	21	a	a	DET
faba-151	71	22	company	company	NOUN
faba-151	71	23	's	's	PART
faba-151	71	24	financial	financial	ADJ
faba-151	71	25	performance	performance	NOUN
faba-151	71	26	.	.	PUNCT
faba-151	72	1	methods	method	NOUN
faba-151	72	2	this	this	DET
faba-151	72	3	research	research	NOUN
faba-151	72	4	was	be	AUX
faba-151	72	5	conducted	conduct	VERB
faba-151	72	6	using	use	VERB
faba-151	72	7	a	a	DET
faba-151	72	8	quantitative	quantitative	ADJ
faba-151	72	9	method	method	NOUN
faba-151	72	10	that	that	PRON
faba-151	72	11	relied	rely	VERB
faba-151	72	12	on	on	ADP
faba-151	72	13	secondary	secondary	ADJ
faba-151	72	14	data	datum	NOUN
faba-151	72	15	derived	derive	VERB
faba-151	72	16	from	from	ADP
faba-151	72	17	the	the	DET
faba-151	72	18	annual	annual	ADJ
faba-151	72	19	financial	financial	ADJ
faba-151	72	20	reports	report	NOUN
faba-151	72	21	of	of	ADP
faba-151	72	22	mining	mining	NOUN
faba-151	72	23	sector	sector	NOUN
faba-151	72	24	companies	company	NOUN
faba-151	72	25	listed	list	VERB
faba-151	72	26	on	on	ADP
faba-151	72	27	the	the	DET
faba-151	72	28	indonesia	indonesia	PROPN
faba-151	72	29	stock	stock	PROPN
faba-151	72	30	exchange	exchange	PROPN
faba-151	72	31	during	during	ADP
faba-151	72	32	the	the	DET
faba-151	72	33	period	period	NOUN
faba-151	72	34	of	of	ADP
faba-151	72	35	2020	2020	NUM
faba-151	72	36	-	-	SYM
faba-151	72	37	2022	2022	NUM
faba-151	72	38	.	.	PUNCT
faba-151	73	1	the	the	DET
faba-151	73	2	data	datum	NOUN
faba-151	73	3	was	be	AUX
faba-151	73	4	obtained	obtain	VERB
faba-151	73	5	through	through	ADP
faba-151	73	6	direct	direct	ADJ
faba-151	73	7	access	access	NOUN
faba-151	73	8	to	to	ADP
faba-151	73	9	the	the	DET
faba-151	73	10	official	official	ADJ
faba-151	73	11	website	website	NOUN
faba-151	73	12	of	of	ADP
faba-151	73	13	the	the	DET
faba-151	73	14	indonesia	indonesia	PROPN
faba-151	73	15	stock	stock	PROPN
faba-151	73	16	exchange	exchange	PROPN
faba-151	73	17	,	,	PUNCT
faba-151	73	18	www.idx.com	www.idx.com	X
faba-151	73	19	.	.	PUNCT
faba-151	74	1	meanwhile	meanwhile	ADV
faba-151	74	2	,	,	PUNCT
faba-151	74	3	the	the	DET
faba-151	74	4	population	population	NOUN
faba-151	74	5	used	use	VERB
faba-151	74	6	in	in	ADP
faba-151	74	7	this	this	DET
faba-151	74	8	research	research	NOUN
faba-151	74	9	consisted	consist	VERB
faba-151	74	10	of	of	ADP
faba-151	74	11	mining	mining	NOUN
faba-151	74	12	sector	sector	NOUN
faba-151	74	13	companies	company	NOUN
faba-151	74	14	in	in	ADP
faba-151	74	15	indonesia	indonesia	PROPN
faba-151	74	16	during	during	ADP
faba-151	74	17	the	the	DET
faba-151	74	18	specified	specified	ADJ
faba-151	74	19	period	period	NOUN
faba-151	74	20	.	.	PUNCT
faba-151	75	1	the	the	DET
faba-151	75	2	research	research	NOUN
faba-151	75	3	sample	sample	NOUN
faba-151	75	4	was	be	AUX
faba-151	75	5	selected	select	VERB
faba-151	75	6	using	use	VERB
faba-151	75	7	purposive	purposive	ADJ
faba-151	75	8	sampling	sample	VERB
faba-151	75	9	technique	technique	NOUN
faba-151	75	10	,	,	PUNCT
faba-151	75	11	where	where	SCONJ
faba-151	75	12	the	the	DET
faba-151	75	13	samples	sample	NOUN
faba-151	75	14	were	be	AUX
faba-151	75	15	chosen	choose	VERB
faba-151	75	16	based	base	VERB
faba-151	75	17	on	on	ADP
faba-151	75	18	specific	specific	ADJ
faba-151	75	19	criteria	criterion	NOUN
faba-151	75	20	.	.	PUNCT
faba-151	76	1	the	the	DET
faba-151	76	2	criteria	criterion	NOUN
faba-151	76	3	for	for	ADP
faba-151	76	4	sample	sample	NOUN
faba-151	76	5	selection	selection	NOUN
faba-151	76	6	included	include	VERB
faba-151	76	7	:	:	PUNCT
faba-151	76	8	companies	company	NOUN
faba-151	76	9	that	that	PRON
faba-151	76	10	published	publish	VERB
faba-151	76	11	financial	financial	ADJ
faba-151	76	12	reports	report	NOUN
faba-151	76	13	on	on	ADP
faba-151	76	14	the	the	DET
faba-151	76	15	indonesia	indonesia	PROPN
faba-151	76	16	stock	stock	PROPN
faba-151	76	17	exchange	exchange	PROPN
faba-151	76	18	during	during	ADP
faba-151	76	19	the	the	DET
faba-151	76	20	research	research	NOUN
faba-151	76	21	period	period	NOUN
faba-151	76	22	,	,	PUNCT
faba-151	76	23	companies	company	NOUN
faba-151	76	24	that	that	PRON
faba-151	76	25	used	use	VERB
faba-151	76	26	the	the	DET
faba-151	76	27	indonesian	indonesian	ADJ
faba-151	76	28	rupiah	rupiah	PROPN
faba-151	76	29	as	as	ADP
faba-151	76	30	the	the	DET
faba-151	76	31	currency	currency	NOUN
faba-151	76	32	in	in	ADP
faba-151	76	33	their	their	PRON
faba-151	76	34	financial	financial	ADJ
faba-151	76	35	statements	statement	NOUN
faba-151	76	36	,	,	PUNCT
faba-151	76	37	and	and	CCONJ
faba-151	76	38	companies	company	NOUN
faba-151	76	39	that	that	PRON
faba-151	76	40	had	have	VERB
faba-151	76	41	positive	positive	ADJ
faba-151	76	42	profits	profit	NOUN
faba-151	76	43	or	or	CCONJ
faba-151	76	44	equity	equity	NOUN
faba-151	76	45	.	.	PUNCT
faba-151	77	1	the	the	DET
faba-151	77	2	analysis	analysis	NOUN
faba-151	77	3	conducted	conduct	VERB
faba-151	77	4	will	will	AUX
faba-151	77	5	involve	involve	VERB
faba-151	77	6	processing	process	VERB
faba-151	77	7	the	the	DET
faba-151	77	8	collected	collect	VERB
faba-151	77	9	data	datum	NOUN
faba-151	77	10	,	,	PUNCT
faba-151	77	11	such	such	ADJ
faba-151	77	12	as	as	ADP
faba-151	77	13	statistical	statistical	ADJ
faba-151	77	14	analysis	analysis	NOUN
faba-151	77	15	and	and	CCONJ
faba-151	77	16	hypothesis	hypothesis	NOUN
faba-151	77	17	testing	testing	NOUN
faba-151	77	18	,	,	PUNCT
faba-151	77	19	to	to	PART
faba-151	77	20	identify	identify	VERB
faba-151	77	21	and	and	CCONJ
faba-151	77	22	examine	examine	VERB
faba-151	77	23	the	the	DET
faba-151	77	24	relationships	relationship	NOUN
faba-151	77	25	between	between	ADP
faba-151	77	26	the	the	DET
faba-151	77	27	variables	variable	NOUN
faba-151	77	28	under	under	ADP
faba-151	77	29	investigation	investigation	NOUN
faba-151	77	30	.	.	PUNCT
faba-151	78	1	subsequently	subsequently	ADV
faba-151	78	2	,	,	PUNCT
faba-151	78	3	the	the	DET
faba-151	78	4	analysis	analysis	NOUN
faba-151	78	5	results	result	NOUN
faba-151	78	6	can	can	AUX
faba-151	78	7	provide	provide	VERB
faba-151	78	8	a	a	DET
faba-151	78	9	better	well	ADJ
faba-151	78	10	understanding	understanding	NOUN
faba-151	78	11	of	of	ADP
faba-151	78	12	the	the	DET
faba-151	78	13	contribution	contribution	NOUN
faba-151	78	14	of	of	ADP
faba-151	78	15	accounting	account	VERB
faba-151	78	16	conservatism	conservatism	NOUN
faba-151	78	17	to	to	ADP
faba-151	78	18	the	the	DET
faba-151	78	19	mining	mining	NOUN
faba-151	78	20	sector	sector	NOUN
faba-151	78	21	,	,	PUNCT
faba-151	78	22	as	as	ADV
faba-151	78	23	well	well	ADV
faba-151	78	24	as	as	ADP
faba-151	78	25	its	its	PRON
faba-151	78	26	implications	implication	NOUN
faba-151	78	27	for	for	ADP
faba-151	78	28	financial	financial	ADJ
faba-151	78	29	reporting	reporting	NOUN
faba-151	78	30	and	and	CCONJ
faba-151	78	31	decision	decision	NOUN
faba-151	78	32	-	-	PUNCT
faba-151	78	33	making	making	NOUN
faba-151	78	34	within	within	ADP
faba-151	78	35	it	it	PRON
faba-151	78	36	.	.	PUNCT
faba-151	79	1	therefore	therefore	ADV
faba-151	79	2	,	,	PUNCT
faba-151	79	3	the	the	DET
faba-151	79	4	research	research	NOUN
faba-151	79	5	can	can	AUX
faba-151	79	6	also	also	ADV
faba-151	79	7	provide	provide	VERB
faba-151	79	8	valuable	valuable	ADJ
faba-151	79	9	and	and	CCONJ
faba-151	79	10	in	in	ADP
faba-151	79	11	-	-	PUNCT
faba-151	79	12	depth	depth	NOUN
faba-151	79	13	insights	insight	NOUN
faba-151	79	14	for	for	ADP
faba-151	79	15	stakeholders	stakeholder	NOUN
faba-151	79	16	in	in	ADP
faba-151	79	17	the	the	DET
faba-151	79	18	http://www.idx.com/	http://www.idx.com/	PROPN
faba-151	79	19	adi	adi	PROPN
faba-151	79	20	gunanto	gunanto	PROPN
faba-151	79	21	/	/	SYM
faba-151	79	22	finance	finance	NOUN
faba-151	79	23	,	,	PUNCT
faba-151	79	24	accounting	accounting	NOUN
faba-151	79	25	and	and	CCONJ
faba-151	79	26	business	business	NOUN
faba-151	79	27	analysis	analysis	NOUN
faba-151	79	28	,	,	PUNCT
faba-151	79	29	volume	volume	NOUN
faba-151	79	30	5	5	NUM
faba-151	79	31	,	,	PUNCT
faba-151	79	32	issue	issue	NOUN
faba-151	79	33	1	1	NUM
faba-151	79	34	,	,	PUNCT
faba-151	79	35	2023	2023	NUM
faba-151	79	36	63	63	NUM
faba-151	79	37	mining	mining	NOUN
faba-151	79	38	sector	sector	NOUN
faba-151	79	39	,	,	PUNCT
faba-151	79	40	academics	academic	NOUN
faba-151	79	41	,	,	PUNCT
faba-151	79	42	and	and	CCONJ
faba-151	79	43	accounting	accounting	NOUN
faba-151	79	44	practitioners	practitioner	NOUN
faba-151	79	45	in	in	ADP
faba-151	79	46	understanding	understand	VERB
faba-151	79	47	the	the	DET
faba-151	79	48	importance	importance	NOUN
faba-151	79	49	of	of	ADP
faba-151	79	50	accounting	account	VERB
faba-151	79	51	conservatism	conservatism	NOUN
faba-151	79	52	in	in	ADP
faba-151	79	53	the	the	DET
faba-151	79	54	context	context	NOUN
faba-151	79	55	of	of	ADP
faba-151	79	56	the	the	DET
faba-151	79	57	mining	mining	NOUN
faba-151	79	58	industry	industry	NOUN
faba-151	79	59	in	in	ADP
faba-151	79	60	indonesia	indonesia	PROPN
faba-151	79	61	.	.	PUNCT
faba-151	80	1	there	there	PRON
faba-151	80	2	are	be	VERB
faba-151	80	3	60	60	NUM
faba-151	80	4	companies	company	NOUN
faba-151	80	5	that	that	PRON
faba-151	80	6	meet	meet	VERB
faba-151	80	7	the	the	DET
faba-151	80	8	criteria	criterion	NOUN
faba-151	80	9	as	as	ADP
faba-151	80	10	samples	sample	NOUN
faba-151	80	11	in	in	ADP
faba-151	80	12	this	this	DET
faba-151	80	13	research	research	NOUN
faba-151	80	14	.	.	PUNCT
faba-151	81	1	here	here	ADV
faba-151	81	2	is	be	AUX
faba-151	81	3	the	the	DET
faba-151	81	4	list	list	NOUN
faba-151	81	5	of	of	ADP
faba-151	81	6	selected	select	VERB
faba-151	81	7	companies	company	NOUN
faba-151	81	8	.	.	PUNCT
faba-151	82	1	table	table	NOUN
faba-151	82	2	1	1	NUM
faba-151	82	3	.	.	X
faba-151	82	4	list	list	NOUN
faba-151	82	5	of	of	ADP
faba-151	82	6	sample	sample	NOUN
faba-151	82	7	mining	mining	NOUN
faba-151	82	8	sector	sector	NOUN
faba-151	82	9	companies	company	NOUN
faba-151	82	10	in	in	ADP
faba-151	82	11	indonesia	indonesia	PROPN
faba-151	82	12	no	no	PROPN
faba-151	82	13	.	.	PUNCT
faba-151	83	1	company	company	NOUN
faba-151	83	2	name	name	VERB
faba-151	83	3	no	no	INTJ
faba-151	83	4	.	.	PUNCT
faba-151	84	1	company	company	NOUN
faba-151	84	2	name	name	VERB
faba-151	84	3	1	1	NUM
faba-151	84	4	.	.	PUNCT
faba-151	84	5	pt	pt	PROPN
faba-151	84	6	.	.	PROPN
faba-151	84	7	adaro	adaro	PROPN
faba-151	84	8	energy	energy	NOUN
faba-151	84	9	tbk	tbk	NOUN
faba-151	84	10	.	.	PUNCT
faba-151	85	1	31	31	NUM
faba-151	85	2	.	.	PUNCT
faba-151	85	3	pt	pt	PROPN
faba-151	85	4	.	.	PROPN
faba-151	85	5	transcoal	transcoal	PROPN
faba-151	85	6	pacific	pacific	PROPN
faba-151	85	7	tbk	tbk	PROPN
faba-151	85	8	.	.	PUNCT
faba-151	86	1	2	2	X
faba-151	86	2	.	.	X
faba-151	86	3	pt	pt	PROPN
faba-151	86	4	.	.	PROPN
faba-151	86	5	akbar	akbar	PROPN
faba-151	86	6	indo	indo	NOUN
faba-151	86	7	makmur	makmur	PROPN
faba-151	86	8	stimec	stimec	PROPN
faba-151	86	9	tbk	tbk	PROPN
faba-151	86	10	.	.	PUNCT
faba-151	87	1	32	32	NUM
faba-151	87	2	.	.	PUNCT
faba-151	88	1	pt	pt	PROPN
faba-151	88	2	.	.	PROPN
faba-151	88	3	astrindo	astrindo	PROPN
faba-151	88	4	nusantara	nusantara	PROPN
faba-151	88	5	infrastruktur	infrastruktur	PROPN
faba-151	88	6	tbk	tbk	PROPN
faba-151	88	7	.	.	PUNCT
faba-151	89	1	3	3	X
faba-151	89	2	.	.	X
faba-151	89	3	pt	pt	PROPN
faba-151	89	4	.	.	PROPN
faba-151	89	5	atlas	atlas	PROPN
faba-151	89	6	resources	resources	PROPN
faba-151	89	7	tbk	tbk	PROPN
faba-151	89	8	.	.	PUNCT
faba-151	90	1	33	33	NUM
faba-151	90	2	.	.	PUNCT
faba-151	90	3	pt	pt	PROPN
faba-151	90	4	.	.	PROPN
faba-151	90	5	energi	energi	PROPN
faba-151	90	6	mega	mega	PROPN
faba-151	90	7	persada	persada	PROPN
faba-151	90	8	tbk	tbk	PROPN
faba-151	90	9	.	.	PROPN
faba-151	91	1	4	4	X
faba-151	91	2	.	.	X
faba-151	91	3	pt	pt	PROPN
faba-151	91	4	.	.	PROPN
faba-151	91	5	borneo	borneo	PROPN
faba-151	91	6	olah	olah	PROPN
faba-151	91	7	sarana	sarana	PROPN
faba-151	91	8	sukses	sukses	PROPN
faba-151	91	9	tbk	tbk	PROPN
faba-151	91	10	.	.	PUNCT
faba-151	92	1	34	34	NUM
faba-151	92	2	.	.	PUNCT
faba-151	92	3	pt	pt	PROPN
faba-151	92	4	.	.	PROPN
faba-151	92	5	medco	medco	PROPN
faba-151	92	6	energi	energi	PROPN
faba-151	92	7	internasional	internasional	PROPN
faba-151	92	8	tbk	tbk	PROPN
faba-151	92	9	.	.	PUNCT
faba-151	93	1	5	5	X
faba-151	93	2	.	.	X
faba-151	93	3	pt	pt	PROPN
faba-151	93	4	.	.	PROPN
faba-151	93	5	baramulti	baramulti	PROPN
faba-151	93	6	suksessarana	suksessarana	PROPN
faba-151	93	7	tbk	tbk	PROPN
faba-151	93	8	.	.	PROPN
faba-151	94	1	35	35	NUM
faba-151	94	2	.	.	PUNCT
faba-151	95	1	pt	pt	PROPN
faba-151	95	2	.	.	PROPN
faba-151	95	3	mitra	mitra	PROPN
faba-151	95	4	investindo	investindo	PROPN
faba-151	95	5	tbk	tbk	PROPN
faba-151	95	6	miti	miti	PROPN
faba-151	95	7	6	6	NUM
faba-151	95	8	.	.	PUNCT
faba-151	95	9	pt	pt	PROPN
faba-151	95	10	.	.	PROPN
faba-151	95	11	bumi	bumi	PROPN
faba-151	95	12	resources	resources	PROPN
faba-151	95	13	tbk	tbk	PROPN
faba-151	95	14	.	.	PUNCT
faba-151	96	1	36	36	NUM
faba-151	96	2	.	.	PUNCT
faba-151	97	1	pt	pt	PROPN
faba-151	97	2	.	.	PROPN
faba-151	97	3	sugih	sugih	PROPN
faba-151	97	4	energy	energy	PROPN
faba-151	97	5	tbk	tbk	PROPN
faba-151	97	6	sugi	sugi	PROPN
faba-151	97	7	7	7	NUM
faba-151	97	8	.	.	PUNCT
faba-151	97	9	pt	pt	PROPN
faba-151	97	10	.	.	PROPN
faba-151	97	11	bayan	bayan	PROPN
faba-151	97	12	resources	resources	PROPN
faba-151	97	13	tbk	tbk	PROPN
faba-151	97	14	.	.	PUNCT
faba-151	98	1	37	37	NUM
faba-151	98	2	.	.	PUNCT
faba-151	99	1	pt	pt	PROPN
faba-151	99	2	.	.	PROPN
faba-151	99	3	super	super	PROPN
faba-151	99	4	energy	energy	PROPN
faba-151	99	5	tbk	tbk	NOUN
faba-151	99	6	sure	sure	ADJ
faba-151	99	7	8	8	X
faba-151	99	8	.	.	PUNCT
faba-151	99	9	pt	pt	PROPN
faba-151	99	10	.	.	PROPN
faba-151	99	11	dian	dian	PROPN
faba-151	99	12	swastatika	swastatika	PROPN
faba-151	99	13	sentosa	sentosa	PROPN
faba-151	99	14	tbk	tbk	PROPN
faba-151	99	15	.	.	PUNCT
faba-151	100	1	38	38	NUM
faba-151	100	2	.	.	PUNCT
faba-151	101	1	pt	pt	PROPN
faba-151	101	2	.	.	PROPN
faba-151	101	3	merdeka	merdeka	PROPN
faba-151	101	4	copper	copper	PROPN
faba-151	101	5	gold	gold	PROPN
faba-151	101	6	tbk	tbk	NOUN
faba-151	101	7	.	.	PUNCT
faba-151	102	1	9	9	X
faba-151	102	2	.	.	X
faba-151	102	3	pt	pt	PROPN
faba-151	102	4	.	.	PROPN
faba-151	102	5	golden	golden	ADJ
faba-151	102	6	energy	energy	NOUN
faba-151	102	7	mines	mine	NOUN
faba-151	102	8	tbk	tbk	VERB
faba-151	102	9	.	.	PUNCT
faba-151	103	1	39	39	NUM
faba-151	103	2	.	.	PUNCT
faba-151	104	1	pt	pt	PROPN
faba-151	104	2	.	.	PROPN
faba-151	104	3	resources	resources	PROPN
faba-151	104	4	asia	asia	PROPN
faba-151	104	5	pasifik	pasifik	PROPN
faba-151	104	6	tbk	tbk	PROPN
faba-151	104	7	.	.	PUNCT
faba-151	105	1	10	10	NUM
faba-151	105	2	.	.	PUNCT
faba-151	105	3	pt	pt	PROPN
faba-151	105	4	.	.	PROPN
faba-151	105	5	garda	garda	PROPN
faba-151	105	6	tujuh	tujuh	PROPN
faba-151	105	7	buana	buana	PROPN
faba-151	105	8	tbk	tbk	PROPN
faba-151	105	9	.	.	PUNCT
faba-151	106	1	40	40	NUM
faba-151	106	2	.	.	PUNCT
faba-151	107	1	pt	pt	PROPN
faba-151	107	2	.	.	PROPN
faba-151	107	3	wilton	wilton	PROPN
faba-151	107	4	makmur	makmur	PROPN
faba-151	107	5	indonesia	indonesia	PROPN
faba-151	107	6	tbk	tbk	PROPN
faba-151	107	7	.	.	PUNCT
faba-151	108	1	11	11	NUM
faba-151	108	2	.	.	PUNCT
faba-151	108	3	pt	pt	PROPN
faba-151	108	4	.	.	PROPN
faba-151	108	5	harum	harum	PROPN
faba-151	108	6	energy	energy	PROPN
faba-151	108	7	tbk	tbk	PROPN
faba-151	108	8	.	.	PUNCT
faba-151	109	1	41	41	NUM
faba-151	109	2	.	.	PUNCT
faba-151	110	1	pt	pt	PROPN
faba-151	110	2	.	.	PROPN
faba-151	110	3	saranacentral	saranacentral	ADJ
faba-151	110	4	bajatama	bajatama	NOUN
faba-151	110	5	tbk	tbk	NOUN
faba-151	110	6	.	.	PUNCT
faba-151	111	1	12	12	NUM
faba-151	111	2	.	.	PUNCT
faba-151	111	3	pt	pt	PROPN
faba-151	111	4	.	.	PROPN
faba-151	111	5	indika	indika	PROPN
faba-151	111	6	energy	energy	PROPN
faba-151	111	7	tbk	tbk	NOUN
faba-151	111	8	.	.	PUNCT
faba-151	112	1	42	42	NUM
faba-151	112	2	.	.	PUNCT
faba-151	113	1	pt	pt	PROPN
faba-151	113	2	.	.	PROPN
faba-151	113	3	betonjaya	betonjaya	PROPN
faba-151	113	4	manunggal	manunggal	ADJ
faba-151	113	5	tbk	tbk	NOUN
faba-151	113	6	.	.	PUNCT
faba-151	114	1	13	13	NUM
faba-151	114	2	.	.	PUNCT
faba-151	114	3	pt	pt	PROPN
faba-151	114	4	.	.	PROPN
faba-151	114	5	indo	indo	PROPN
faba-151	114	6	tambangraya	tambangraya	PROPN
faba-151	114	7	megah	megah	PROPN
faba-151	114	8	tbk	tbk	PROPN
faba-151	114	9	.	.	PUNCT
faba-151	115	1	43	43	NUM
faba-151	115	2	.	.	PUNCT
faba-151	116	1	pt	pt	PROPN
faba-151	116	2	.	.	PROPN
faba-151	116	3	citra	citra	PROPN
faba-151	116	4	tubindo	tubindo	PROPN
faba-151	116	5	tbk	tbk	PROPN
faba-151	116	6	.	.	PUNCT
faba-151	117	1	14	14	NUM
faba-151	117	2	.	.	PUNCT
faba-151	117	3	pt	pt	PROPN
faba-151	117	4	.	.	PROPN
faba-151	117	5	resource	resource	PROPN
faba-151	117	6	alam	alam	PROPN
faba-151	117	7	indonesia	indonesia	PROPN
faba-151	117	8	tbk	tbk	PROPN
faba-151	117	9	.	.	PROPN
faba-151	118	1	44	44	NUM
faba-151	118	2	.	.	PUNCT
faba-151	119	1	pt	pt	PROPN
faba-151	119	2	.	.	PROPN
faba-151	119	3	gunawan	gunawan	PROPN
faba-151	119	4	dianjaya	dianjaya	PROPN
faba-151	119	5	steel	steel	PROPN
faba-151	119	6	tbk	tbk	PROPN
faba-151	119	7	.	.	PUNCT
faba-151	120	1	15	15	NUM
faba-151	120	2	.	.	PUNCT
faba-151	120	3	pt	pt	PROPN
faba-151	120	4	.	.	PROPN
faba-151	120	5	mitrabara	mitrabara	PROPN
faba-151	120	6	adiperdana	adiperdana	PROPN
faba-151	120	7	tbk	tbk	PROPN
faba-151	120	8	.	.	PUNCT
faba-151	121	1	45	45	NUM
faba-151	121	2	.	.	PUNCT
faba-151	121	3	pt	pt	PROPN
faba-151	121	4	.	.	PROPN
faba-151	121	5	gunung	gunung	PROPN
faba-151	121	6	raja	raja	PROPN
faba-151	121	7	paksi	paksi	PROPN
faba-151	121	8	tbk	tbk	PROPN
faba-151	121	9	.	.	PUNCT
faba-151	122	1	16	16	NUM
faba-151	122	2	.	.	PUNCT
faba-151	123	1	pt	pt	PROPN
faba-151	123	2	.	.	PROPN
faba-151	123	3	bukit	bukit	PROPN
faba-151	123	4	asam	asam	PROPN
faba-151	123	5	tbk	tbk	PROPN
faba-151	123	6	.	.	PUNCT
faba-151	124	1	46	46	NUM
faba-151	124	2	.	.	PUNCT
faba-151	125	1	pt	pt	PROPN
faba-151	125	2	.	.	PROPN
faba-151	125	3	hk	hk	PROPN
faba-151	125	4	metals	metal	NOUN
faba-151	125	5	utama	utama	PROPN
faba-151	125	6	tbk	tbk	PROPN
faba-151	125	7	.	.	PUNCT
faba-151	126	1	17	17	NUM
faba-151	126	2	.	.	PUNCT
faba-151	126	3	pt	pt	PROPN
faba-151	126	4	.	.	PROPN
faba-151	126	5	golden	golden	PROPN
faba-151	126	6	eagle	eagle	PROPN
faba-151	126	7	energy	energy	PROPN
faba-151	126	8	tbk	tbk	PROPN
faba-151	126	9	.	.	PUNCT
faba-151	127	1	47	47	NUM
faba-151	127	2	.	.	PUNCT
faba-151	128	1	pt	pt	PROPN
faba-151	128	2	.	.	PROPN
faba-151	128	3	steel	steel	PROPN
faba-151	128	4	pipe	pipe	NOUN
faba-151	128	5	industry	industry	NOUN
faba-151	128	6	of	of	ADP
faba-151	128	7	indonesia	indonesia	PROPN
faba-151	128	8	tbk	tbk	PROPN
faba-151	128	9	.	.	PROPN
faba-151	129	1	18	18	NUM
faba-151	129	2	.	.	PUNCT
faba-151	129	3	pt	pt	PROPN
faba-151	129	4	.	.	PROPN
faba-151	129	5	tbs	tbs	PROPN
faba-151	129	6	energi	energi	NOUN
faba-151	129	7	utama	utama	PROPN
faba-151	129	8	tbk	tbk	PROPN
faba-151	129	9	.	.	PUNCT
faba-151	130	1	48	48	NUM
faba-151	130	2	.	.	PUNCT
faba-151	131	1	pt	pt	PROPN
faba-151	131	2	.	.	PROPN
faba-151	131	3	krakatau	krakatau	PROPN
faba-151	131	4	steel	steel	PROPN
faba-151	131	5	(	(	PUNCT
faba-151	131	6	persero	persero	NOUN
faba-151	131	7	)	)	PUNCT
faba-151	131	8	tbk	tbk	NOUN
faba-151	131	9	.	.	PUNCT
faba-151	132	1	19	19	NUM
faba-151	132	2	.	.	PUNCT
faba-151	132	3	pt	pt	PROPN
faba-151	132	4	.	.	PROPN
faba-151	132	5	trada	trada	PROPN
faba-151	132	6	alam	alam	PROPN
faba-151	132	7	mineral	mineral	PROPN
faba-151	132	8	tbk	tbk	PROPN
faba-151	132	9	.	.	PUNCT
faba-151	133	1	49	49	NUM
faba-151	133	2	.	.	PUNCT
faba-151	134	1	pt	pt	PROPN
faba-151	134	2	.	.	PROPN
faba-151	134	3	lionmesh	lionmesh	PROPN
faba-151	134	4	prima	prima	PROPN
faba-151	134	5	tbk	tbk	PROPN
faba-151	134	6	.	.	PROPN
faba-151	135	1	20	20	NUM
faba-151	135	2	.	.	PUNCT
faba-151	135	3	pt	pt	PROPN
faba-151	135	4	.	.	PROPN
faba-151	135	5	trans	trans	PROPN
faba-151	135	6	power	power	PROPN
faba-151	135	7	marine	marine	PROPN
faba-151	135	8	tbk	tbk	PROPN
faba-151	135	9	.	.	PUNCT
faba-151	136	1	50	50	NUM
faba-151	136	2	.	.	PUNCT
faba-151	137	1	pt	pt	PROPN
faba-151	137	2	.	.	PROPN
faba-151	137	3	optima	optima	PROPN
faba-151	137	4	prima	prima	PROPN
faba-151	137	5	metal	metal	PROPN
faba-151	137	6	sinergi	sinergi	PROPN
faba-151	137	7	tbk	tbk	PROPN
faba-151	137	8	.	.	PUNCT
faba-151	138	1	21	21	NUM
faba-151	138	2	.	.	PUNCT
faba-151	138	3	pt	pt	PROPN
faba-151	138	4	.	.	PROPN
faba-151	138	5	batulicin	batulicin	PROPN
faba-151	138	6	nusantara	nusantara	PROPN
faba-151	138	7	maritim	maritim	PROPN
faba-151	138	8	tbk	tbk	PROPN
faba-151	138	9	.	.	PUNCT
faba-151	139	1	51	51	NUM
faba-151	139	2	.	.	PUNCT
faba-151	139	3	pt	pt	PROPN
faba-151	139	4	.	.	PROPN
faba-151	139	5	aneka	aneka	PROPN
faba-151	139	6	tambang	tambang	PROPN
faba-151	139	7	tbk	tbk	PROPN
faba-151	139	8	.	.	PUNCT
faba-151	140	1	22	22	NUM
faba-151	140	2	.	.	PUNCT
faba-151	141	1	pt	pt	PROPN
faba-151	141	2	.	.	PROPN
faba-151	141	3	capitol	capitol	PROPN
faba-151	141	4	nusantara	nusantara	PROPN
faba-151	141	5	indonesia	indonesia	PROPN
faba-151	141	6	tbk	tbk	PROPN
faba-151	141	7	.	.	PROPN
faba-151	142	1	52	52	NUM
faba-151	142	2	.	.	PUNCT
faba-151	143	1	pt	pt	PROPN
faba-151	143	2	.	.	PROPN
faba-151	143	3	bumi	bumi	PROPN
faba-151	143	4	resources	resource	NOUN
faba-151	143	5	minerals	mineral	NOUN
faba-151	143	6	tbk	tbk	NOUN
faba-151	143	7	.	.	PUNCT
faba-151	144	1	23	23	NUM
faba-151	144	2	.	.	PUNCT
faba-151	144	3	pt	pt	PROPN
faba-151	144	4	.	.	PROPN
faba-151	144	5	exploitasi	exploitasi	PROPN
faba-151	144	6	energi	energi	PROPN
faba-151	144	7	indonesia	indonesia	PROPN
faba-151	144	8	tbk	tbk	PROPN
faba-151	144	9	.	.	PUNCT
faba-151	145	1	53	53	NUM
faba-151	145	2	.	.	PUNCT
faba-151	145	3	pt	pt	PROPN
faba-151	145	4	.	.	PROPN
faba-151	145	5	central	central	ADJ
faba-151	145	6	omega	omega	NOUN
faba-151	145	7	resources	resource	NOUN
faba-151	145	8	tbk	tbk	NOUN
faba-151	145	9	.	.	PUNCT
faba-151	146	1	24	24	NUM
faba-151	146	2	.	.	PUNCT
faba-151	146	3	pt	pt	PROPN
faba-151	146	4	.	.	PROPN
faba-151	146	5	dwi	dwi	PROPN
faba-151	146	6	guna	guna	PROPN
faba-151	146	7	laksana	laksana	PROPN
faba-151	146	8	tbk	tbk	PROPN
faba-151	146	9	.	.	PUNCT
faba-151	147	1	54	54	NUM
faba-151	147	2	.	.	PUNCT
faba-151	147	3	pt	pt	PROPN
faba-151	147	4	.	.	PROPN
faba-151	147	5	ifishdeco	ifishdeco	PROPN
faba-151	147	6	tbk	tbk	PROPN
faba-151	147	7	.	.	PUNCT
faba-151	148	1	25	25	NUM
faba-151	148	2	.	.	PUNCT
faba-151	148	3	pt	pt	PROPN
faba-151	148	4	.	.	PROPN
faba-151	148	5	alfa	alfa	PROPN
faba-151	148	6	energi	energi	PROPN
faba-151	148	7	investama	investama	PROPN
faba-151	148	8	tbk	tbk	PROPN
faba-151	148	9	.	.	PUNCT
faba-151	149	1	55	55	NUM
faba-151	149	2	.	.	PUNCT
faba-151	150	1	pt	pt	PROPN
faba-151	150	2	.	.	PROPN
faba-151	150	3	vale	vale	PROPN
faba-151	150	4	indonesia	indonesia	PROPN
faba-151	150	5	tbk	tbk	PROPN
faba-151	150	6	.	.	PROPN
faba-151	151	1	26	26	NUM
faba-151	151	2	.	.	PUNCT
faba-151	152	1	pt	pt	PROPN
faba-151	152	2	.	.	PROPN
faba-151	152	3	mitrabahtera	mitrabahtera	PROPN
faba-151	152	4	segara	segara	PROPN
faba-151	152	5	sejati	sejati	PROPN
faba-151	152	6	tbk	tbk	PROPN
faba-151	152	7	.	.	PUNCT
faba-151	153	1	56	56	NUM
faba-151	153	2	.	.	PUNCT
faba-151	153	3	pt	pt	PROPN
faba-151	153	4	.	.	PROPN
faba-151	153	5	tembaga	tembaga	PROPN
faba-151	153	6	mulia	mulia	PROPN
faba-151	153	7	semanan	semanan	PROPN
faba-151	153	8	tbk	tbk	PROPN
faba-151	153	9	.	.	PUNCT
faba-151	154	1	27	27	NUM
faba-151	154	2	.	.	PUNCT
faba-151	155	1	pt	pt	PROPN
faba-151	155	2	.	.	PROPN
faba-151	155	3	pelita	pelita	PROPN
faba-151	155	4	samudera	samudera	PROPN
faba-151	155	5	shipping	shipping	PROPN
faba-151	155	6	tbk	tbk	NOUN
faba-151	155	7	.	.	PUNCT
faba-151	156	1	57	57	NUM
faba-151	156	2	.	.	PUNCT
faba-151	156	3	pt	pt	PROPN
faba-151	156	4	.	.	PROPN
faba-151	156	5	alakasa	alakasa	PROPN
faba-151	156	6	industrindo	industrindo	PROPN
faba-151	156	7	tbk	tbk	PROPN
faba-151	156	8	.	.	PUNCT
faba-151	157	1	28	28	NUM
faba-151	157	2	.	.	PUNCT
faba-151	158	1	pt	pt	PROPN
faba-151	158	2	.	.	PROPN
faba-151	158	3	indo	indo	PROPN
faba-151	158	4	straits	straits	PROPN
faba-151	158	5	tbk	tbk	PROPN
faba-151	158	6	.	.	PUNCT
faba-151	159	1	58	58	NUM
faba-151	159	2	.	.	PUNCT
faba-151	160	1	pt	pt	PROPN
faba-151	160	2	.	.	PROPN
faba-151	160	3	alumindo	alumindo	PROPN
faba-151	160	4	light	light	ADJ
faba-151	160	5	metal	metal	NOUN
faba-151	160	6	industry	industry	NOUN
faba-151	160	7	tbk	tbk	NOUN
faba-151	160	8	.	.	PUNCT
faba-151	161	1	29	29	NUM
faba-151	161	2	.	.	PUNCT
faba-151	162	1	pt	pt	PROPN
faba-151	162	2	.	.	PROPN
faba-151	162	3	rig	rig	PROPN
faba-151	162	4	tenders	tender	NOUN
faba-151	162	5	indonesia	indonesia	PROPN
faba-151	162	6	tbk	tbk	PROPN
faba-151	162	7	.	.	PUNCT
faba-151	163	1	59	59	NUM
faba-151	163	2	.	.	PUNCT
faba-151	163	3	pt	pt	PROPN
faba-151	163	4	.	.	PROPN
faba-151	163	5	cita	cita	PROPN
faba-151	163	6	mineral	mineral	PROPN
faba-151	163	7	investindo	investindo	PROPN
faba-151	163	8	tbk	tbk	PROPN
faba-151	163	9	.	.	PUNCT
faba-151	164	1	30	30	NUM
faba-151	164	2	.	.	PUNCT
faba-151	165	1	pt	pt	PROPN
faba-151	165	2	.	.	PROPN
faba-151	165	3	sumber	sumber	PROPN
faba-151	165	4	global	global	PROPN
faba-151	165	5	energy	energy	PROPN
faba-151	165	6	tbk	tbk	PROPN
faba-151	165	7	.	.	PUNCT
faba-151	166	1	60	60	NUM
faba-151	166	2	.	.	PUNCT
faba-151	167	1	pt	pt	PROPN
faba-151	167	2	.	.	PROPN
faba-151	167	3	indal	indal	PROPN
faba-151	167	4	aluminium	aluminium	PROPN
faba-151	167	5	industry	industry	NOUN
faba-151	167	6	tbk	tbk	PROPN
faba-151	167	7	.	.	PUNCT
faba-151	168	1	source	source	NOUN
faba-151	168	2	:	:	PUNCT
faba-151	168	3	indonesia	indonesia	PROPN
faba-151	168	4	stock	stock	PROPN
faba-151	168	5	exchange	exchange	PROPN
faba-151	168	6	,	,	PUNCT
faba-151	168	7	www.idx.com	www.idx.com	PROPN
faba-151	168	8	,	,	PUNCT
faba-151	168	9	2023	2023	NUM
faba-151	168	10	the	the	DET
faba-151	168	11	above	above	ADJ
faba-151	168	12	company	company	NOUN
faba-151	168	13	is	be	AUX
faba-151	168	14	divided	divide	VERB
faba-151	168	15	into	into	ADP
faba-151	168	16	sub	sub	NOUN
faba-151	168	17	-	-	NOUN
faba-151	168	18	sectors	sector	NOUN
faba-151	168	19	of	of	ADP
faba-151	168	20	coal	coal	NOUN
faba-151	168	21	production	production	NOUN
faba-151	168	22	,	,	PUNCT
faba-151	168	23	oil	oil	NOUN
faba-151	168	24	refining	refining	NOUN
faba-151	168	25	production	production	NOUN
faba-151	168	26	,	,	PUNCT
faba-151	168	27	natural	natural	ADJ
faba-151	168	28	gas	gas	NOUN
faba-151	168	29	production	production	NOUN
faba-151	168	30	,	,	PUNCT
faba-151	168	31	gold	gold	NOUN
faba-151	168	32	production	production	NOUN
faba-151	168	33	,	,	PUNCT
faba-151	168	34	iron	iron	NOUN
faba-151	168	35	production	production	NOUN
faba-151	168	36	,	,	PUNCT
faba-151	168	37	steel	steel	NOUN
faba-151	168	38	,	,	PUNCT
faba-151	168	39	and	and	CCONJ
faba-151	168	40	metal	metal	NOUN
faba-151	168	41	production	production	NOUN
faba-151	168	42	,	,	PUNCT
faba-151	168	43	mineral	mineral	NOUN
faba-151	168	44	production	production	NOUN
faba-151	168	45	,	,	PUNCT
faba-151	168	46	copper	copper	NOUN
faba-151	168	47	,	,	PUNCT
faba-151	168	48	and	and	CCONJ
faba-151	168	49	aluminum	aluminum	NOUN
faba-151	168	50	.	.	PUNCT
faba-151	169	1	the	the	DET
faba-151	169	2	reason	reason	NOUN
faba-151	169	3	why	why	SCONJ
faba-151	169	4	researchers	researcher	NOUN
faba-151	169	5	chose	choose	VERB
faba-151	169	6	these	these	DET
faba-151	169	7	sub	sub	NOUN
faba-151	169	8	-	-	NOUN
faba-151	169	9	sectors	sector	NOUN
faba-151	169	10	is	be	AUX
faba-151	169	11	because	because	SCONJ
faba-151	169	12	the	the	DET
faba-151	169	13	companies	company	NOUN
faba-151	169	14	have	have	VERB
faba-151	169	15	implications	implication	NOUN
faba-151	169	16	that	that	PRON
faba-151	169	17	can	can	AUX
faba-151	169	18	be	be	AUX
faba-151	169	19	analyzed	analyze	VERB
faba-151	169	20	,	,	PUNCT
faba-151	169	21	namely	namely	ADV
faba-151	169	22	,	,	PUNCT
faba-151	169	23	the	the	DET
faba-151	169	24	companies	company	NOUN
faba-151	169	25	tend	tend	VERB
faba-151	169	26	to	to	PART
faba-151	169	27	operate	operate	VERB
faba-151	169	28	in	in	ADP
faba-151	169	29	environments	environment	NOUN
faba-151	169	30	with	with	ADP
faba-151	169	31	high	high	ADJ
faba-151	169	32	risks	risk	NOUN
faba-151	169	33	,	,	PUNCT
faba-151	169	34	allowing	allow	VERB
faba-151	169	35	them	they	PRON
faba-151	169	36	to	to	PART
faba-151	169	37	adopt	adopt	VERB
faba-151	169	38	a	a	DET
faba-151	169	39	conservative	conservative	ADJ
faba-151	169	40	approach	approach	NOUN
faba-151	169	41	in	in	ADP
faba-151	169	42	financial	financial	ADJ
faba-151	169	43	reporting	reporting	NOUN
faba-151	169	44	.	.	PUNCT
faba-151	170	1	the	the	DET
faba-151	170	2	profitability	profitability	NOUN
faba-151	170	3	of	of	ADP
faba-151	170	4	the	the	DET
faba-151	170	5	companies	company	NOUN
faba-151	170	6	is	be	AUX
faba-151	170	7	also	also	ADV
faba-151	170	8	highly	highly	ADV
faba-151	170	9	influenced	influence	VERB
faba-151	170	10	by	by	ADP
faba-151	170	11	fluctuations	fluctuation	NOUN
faba-151	170	12	in	in	ADP
faba-151	170	13	commodity	commodity	NOUN
faba-151	170	14	prices	price	NOUN
faba-151	170	15	and	and	CCONJ
faba-151	170	16	market	market	NOUN
faba-151	170	17	volatility	volatility	NOUN
faba-151	170	18	.	.	PUNCT
faba-151	171	1	growth	growth	NOUN
faba-151	171	2	opportunities	opportunity	NOUN
faba-151	171	3	can	can	AUX
faba-151	171	4	be	be	AUX
faba-151	171	5	related	relate	VERB
faba-151	171	6	to	to	ADP
faba-151	171	7	new	new	ADJ
faba-151	171	8	explorations	exploration	NOUN
faba-151	171	9	,	,	PUNCT
faba-151	171	10	operational	operational	ADJ
faba-151	171	11	expansions	expansion	NOUN
faba-151	171	12	,	,	PUNCT
faba-151	171	13	or	or	CCONJ
faba-151	171	14	product	product	NOUN
faba-151	171	15	diversification	diversification	NOUN
faba-151	171	16	within	within	ADP
faba-151	171	17	this	this	DET
faba-151	171	18	sub	sub	NOUN
faba-151	171	19	-	-	NOUN
faba-151	171	20	sector	sector	NOUN
faba-151	171	21	.	.	PUNCT
faba-151	172	1	default	default	NOUN
faba-151	172	2	risk	risk	NOUN
faba-151	172	3	in	in	ADP
faba-151	172	4	terms	term	NOUN
faba-151	172	5	of	of	ADP
faba-151	172	6	debt	debt	NOUN
faba-151	172	7	payments	payment	NOUN
faba-151	172	8	and	and	CCONJ
faba-151	172	9	business	business	NOUN
faba-151	172	10	sustainability	sustainability	NOUN
faba-151	172	11	are	be	AUX
faba-151	172	12	important	important	ADJ
faba-151	172	13	considerations	consideration	NOUN
faba-151	172	14	in	in	ADP
faba-151	172	15	examining	examine	VERB
faba-151	172	16	the	the	DET
faba-151	172	17	financial	financial	ADJ
faba-151	172	18	aspects	aspect	NOUN
faba-151	172	19	of	of	ADP
faba-151	172	20	companies	company	NOUN
faba-151	172	21	in	in	ADP
faba-151	172	22	this	this	DET
faba-151	172	23	mining	mining	NOUN
faba-151	172	24	sub	sub	NOUN
faba-151	172	25	-	-	NOUN
faba-151	172	26	sector	sector	NOUN
faba-151	172	27	,	,	PUNCT
faba-151	172	28	and	and	CCONJ
faba-151	172	29	the	the	DET
faba-151	172	30	earnings	earning	NOUN
faba-151	172	31	responsiveness	responsiveness	NOUN
faba-151	172	32	coefficient	coefficient	NOUN
faba-151	172	33	reflects	reflect	VERB
faba-151	172	34	the	the	DET
faba-151	172	35	extent	extent	NOUN
faba-151	172	36	to	to	PART
faba-151	172	37	which	which	PRON
faba-151	172	38	a	a	DET
faba-151	172	39	company	company	NOUN
faba-151	172	40	can	can	AUX
faba-151	172	41	generate	generate	VERB
faba-151	172	42	changes	change	NOUN
faba-151	172	43	in	in	ADP
faba-151	172	44	earnings	earning	NOUN
faba-151	172	45	in	in	ADP
faba-151	172	46	response	response	NOUN
faba-151	172	47	to	to	ADP
faba-151	172	48	changes	change	NOUN
faba-151	172	49	in	in	ADP
faba-151	172	50	sales	sale	NOUN
faba-151	172	51	or	or	CCONJ
faba-151	172	52	economic	economic	ADJ
faba-151	172	53	conditions	condition	NOUN
faba-151	172	54	.	.	PUNCT
faba-151	173	1	by	by	ADP
faba-151	173	2	selecting	select	VERB
faba-151	173	3	companies	company	NOUN
faba-151	173	4	in	in	ADP
faba-151	173	5	this	this	DET
faba-151	173	6	sub	sub	NOUN
faba-151	173	7	-	-	NOUN
faba-151	173	8	sector	sector	NOUN
faba-151	173	9	and	and	CCONJ
faba-151	173	10	analyzing	analyze	VERB
faba-151	173	11	aspects	aspect	NOUN
faba-151	173	12	such	such	ADJ
faba-151	173	13	as	as	ADP
faba-151	173	14	accounting	accounting	NOUN
faba-151	173	15	conservatism	conservatism	NOUN
faba-151	173	16	,	,	PUNCT
faba-151	173	17	profitability	profitability	NOUN
faba-151	173	18	,	,	PUNCT
faba-151	173	19	growth	growth	NOUN
faba-151	173	20	opportunities	opportunity	NOUN
faba-151	173	21	,	,	PUNCT
faba-151	173	22	default	default	NOUN
faba-151	173	23	risk	risk	NOUN
faba-151	173	24	,	,	PUNCT
faba-151	173	25	and	and	CCONJ
faba-151	173	26	earnings	earning	NOUN
faba-151	173	27	responsiveness	responsiveness	NOUN
faba-151	173	28	coefficient	coefficient	NOUN
faba-151	173	29	,	,	PUNCT
faba-151	173	30	we	we	PRON
faba-151	173	31	can	can	AUX
faba-151	173	32	gain	gain	VERB
faba-151	173	33	better	well	ADJ
faba-151	173	34	insights	insight	NOUN
faba-151	173	35	into	into	ADP
faba-151	173	36	the	the	DET
faba-151	173	37	financial	financial	ADJ
faba-151	173	38	condition	condition	NOUN
faba-151	173	39	,	,	PUNCT
faba-151	173	40	risk	risk	NOUN
faba-151	173	41	management	management	NOUN
faba-151	173	42	,	,	PUNCT
faba-151	173	43	and	and	CCONJ
faba-151	173	44	growth	growth	NOUN
faba-151	173	45	potential	potential	NOUN
faba-151	173	46	of	of	ADP
faba-151	173	47	companies	company	NOUN
faba-151	173	48	in	in	ADP
faba-151	173	49	the	the	DET
faba-151	173	50	industry	industry	NOUN
faba-151	173	51	.	.	PUNCT
faba-151	174	1	http://www.idx.com/	http://www.idx.com/	PROPN
faba-151	174	2	adi	adi	PROPN
faba-151	174	3	gunanto	gunanto	PROPN
faba-151	174	4	/	/	SYM
faba-151	174	5	finance	finance	NOUN
faba-151	174	6	,	,	PUNCT
faba-151	174	7	accounting	accounting	NOUN
faba-151	174	8	and	and	CCONJ
faba-151	174	9	business	business	NOUN
faba-151	174	10	analysis	analysis	NOUN
faba-151	174	11	,	,	PUNCT
faba-151	174	12	volume	volume	NOUN
faba-151	174	13	5	5	NUM
faba-151	174	14	,	,	PUNCT
faba-151	174	15	issue	issue	NOUN
faba-151	174	16	1	1	NUM
faba-151	174	17	,	,	PUNCT
faba-151	174	18	2023	2023	NUM
faba-151	174	19	64	64	NUM
faba-151	174	20	source	source	NOUN
faba-151	174	21	:	:	PUNCT
faba-151	174	22	data	datum	NOUN
faba-151	174	23	processed	process	VERB
faba-151	174	24	by	by	ADP
faba-151	174	25	researchers	researcher	NOUN
faba-151	174	26	,	,	PUNCT
faba-151	174	27	2023	2023	NUM
faba-151	174	28	figure	figure	NOUN
faba-151	174	29	1	1	NUM
faba-151	174	30	.	.	PUNCT
faba-151	174	31	conceptual	conceptual	ADJ
faba-151	174	32	framework	framework	NOUN
faba-151	174	33	the	the	DET
faba-151	174	34	above	above	ADJ
faba-151	174	35	framework	framework	NOUN
faba-151	174	36	is	be	AUX
faba-151	174	37	a	a	DET
faba-151	174	38	model	model	NOUN
faba-151	174	39	of	of	ADP
faba-151	174	40	theoretical	theoretical	ADJ
faba-151	174	41	study	study	NOUN
faba-151	174	42	,	,	PUNCT
faba-151	174	43	empirical	empirical	ADJ
faba-151	174	44	study	study	NOUN
faba-151	174	45	,	,	PUNCT
faba-151	174	46	and	and	CCONJ
faba-151	174	47	synthesis	synthesis	NOUN
faba-151	174	48	of	of	ADP
faba-151	174	49	the	the	DET
faba-151	174	50	framework	framework	NOUN
faba-151	174	51	study	study	NOUN
faba-151	174	52	that	that	PRON
faba-151	174	53	will	will	AUX
faba-151	174	54	underlie	underlie	VERB
faba-151	174	55	the	the	DET
faba-151	174	56	hypotheses	hypothesis	NOUN
faba-151	174	57	,	,	PUNCT
faba-151	174	58	so	so	SCONJ
faba-151	174	59	that	that	SCONJ
faba-151	174	60	they	they	PRON
faba-151	174	61	can	can	AUX
faba-151	174	62	be	be	AUX
faba-151	174	63	tested	test	VERB
faba-151	174	64	for	for	ADP
faba-151	174	65	their	their	PRON
faba-151	174	66	validity	validity	NOUN
faba-151	174	67	.	.	PUNCT
faba-151	175	1	formulation	formulation	NOUN
faba-151	175	2	of	of	ADP
faba-151	175	3	hypotheses	hypothesis	NOUN
faba-151	175	4	based	base	VERB
faba-151	175	5	on	on	ADP
faba-151	175	6	the	the	DET
faba-151	175	7	indication	indication	NOUN
faba-151	175	8	of	of	ADP
faba-151	175	9	the	the	DET
faba-151	175	10	phenomenon	phenomenon	NOUN
faba-151	175	11	that	that	PRON
faba-151	175	12	occurs	occur	VERB
faba-151	175	13	and	and	CCONJ
faba-151	175	14	supported	support	VERB
faba-151	175	15	by	by	ADP
faba-151	175	16	relevant	relevant	ADJ
faba-151	175	17	theories	theory	NOUN
faba-151	175	18	,	,	PUNCT
faba-151	175	19	prior	prior	ADV
faba-151	175	20	to	to	ADP
faba-151	175	21	being	be	AUX
faba-151	175	22	based	base	VERB
faba-151	175	23	on	on	ADP
faba-151	175	24	the	the	DET
faba-151	175	25	facts	fact	NOUN
faba-151	175	26	obtained	obtain	VERB
faba-151	175	27	through	through	ADP
faba-151	175	28	data	datum	NOUN
faba-151	175	29	collection	collection	NOUN
faba-151	175	30	,	,	PUNCT
faba-151	175	31	the	the	DET
faba-151	175	32	hypotheses	hypothesis	NOUN
faba-151	175	33	proposed	propose	VERB
faba-151	175	34	in	in	ADP
faba-151	175	35	this	this	DET
faba-151	175	36	study	study	NOUN
faba-151	175	37	are	be	AUX
faba-151	175	38	as	as	SCONJ
faba-151	175	39	follows	follow	VERB
faba-151	175	40	:	:	PUNCT
faba-151	175	41	h1	h1	NOUN
faba-151	175	42	:	:	PUNCT
faba-151	175	43	accounting	account	VERB
faba-151	175	44	conservatism	conservatism	NOUN
faba-151	175	45	affects	affect	VERB
faba-151	175	46	earnings	earning	NOUN
faba-151	175	47	response	response	NOUN
faba-151	175	48	coefficient	coefficient	PROPN
faba-151	175	49	h2	h2	PROPN
faba-151	175	50	:	:	PUNCT
faba-151	175	51	profitability	profitability	NOUN
faba-151	175	52	affects	affect	VERB
faba-151	175	53	earnings	earning	NOUN
faba-151	175	54	response	response	NOUN
faba-151	175	55	coefficient	coefficient	NOUN
faba-151	175	56	h3	h3	NOUN
faba-151	175	57	:	:	PUNCT
faba-151	175	58	growth	growth	NOUN
faba-151	175	59	opportunities	opportunity	NOUN
faba-151	175	60	affect	affect	VERB
faba-151	175	61	earnings	earning	NOUN
faba-151	175	62	response	response	NOUN
faba-151	175	63	coefficient	coefficient	NOUN
faba-151	175	64	h4	h4	NOUN
faba-151	175	65	:	:	PUNCT
faba-151	175	66	default	default	NOUN
faba-151	175	67	risk	risk	NOUN
faba-151	175	68	affects	affect	VERB
faba-151	175	69	earnings	earning	NOUN
faba-151	175	70	response	response	NOUN
faba-151	175	71	coefficient	coefficient	NOUN
faba-151	175	72	this	this	DET
faba-151	175	73	hypothesis	hypothesis	NOUN
faba-151	175	74	is	be	AUX
faba-151	175	75	in	in	ADP
faba-151	175	76	line	line	NOUN
faba-151	175	77	with	with	ADP
faba-151	175	78	the	the	DET
faba-151	175	79	researcher	researcher	NOUN
faba-151	175	80	's	's	PART
faba-151	175	81	objective	objective	NOUN
faba-151	175	82	,	,	PUNCT
faba-151	175	83	as	as	SCONJ
faba-151	175	84	the	the	DET
faba-151	175	85	process	process	NOUN
faba-151	175	86	of	of	ADP
faba-151	175	87	discovery	discovery	NOUN
faba-151	175	88	has	have	VERB
faba-151	175	89	the	the	DET
faba-151	175	90	characteristics	characteristic	NOUN
faba-151	175	91	of	of	ADP
faba-151	175	92	being	be	AUX
faba-151	175	93	systematic	systematic	ADJ
faba-151	175	94	,	,	PUNCT
faba-151	175	95	empirical	empirical	ADJ
faba-151	175	96	,	,	PUNCT
faba-151	175	97	and	and	CCONJ
faba-151	175	98	based	base	VERB
faba-151	175	99	on	on	ADP
faba-151	175	100	relevant	relevant	ADJ
faba-151	175	101	theory	theory	NOUN
faba-151	175	102	.	.	PUNCT
faba-151	176	1	in	in	ADP
faba-151	176	2	this	this	DET
faba-151	176	3	study	study	NOUN
faba-151	176	4	,	,	PUNCT
faba-151	176	5	a	a	DET
faba-151	176	6	research	research	NOUN
faba-151	176	7	model	model	NOUN
faba-151	176	8	is	be	AUX
faba-151	176	9	used	use	VERB
faba-151	176	10	that	that	PRON
faba-151	176	11	involves	involve	VERB
faba-151	176	12	testing	test	VERB
faba-151	176	13	the	the	DET
faba-151	176	14	coefficient	coefficient	NOUN
faba-151	176	15	of	of	ADP
faba-151	176	16	determination	determination	NOUN
faba-151	176	17	(	(	PUNCT
faba-151	176	18	r2	r2	PROPN
faba-151	176	19	)	)	PUNCT
faba-151	176	20	and	and	CCONJ
faba-151	176	21	classical	classical	ADJ
faba-151	176	22	assumption	assumption	NOUN
faba-151	176	23	tests	test	NOUN
faba-151	176	24	consisting	consist	VERB
faba-151	176	25	of	of	ADP
faba-151	176	26	tests	test	NOUN
faba-151	176	27	for	for	ADP
faba-151	176	28	normality	normality	NOUN
faba-151	176	29	,	,	PUNCT
faba-151	176	30	multicollinearity	multicollinearity	NOUN
faba-151	176	31	,	,	PUNCT
faba-151	176	32	autocorrelation	autocorrelation	NOUN
faba-151	176	33	,	,	PUNCT
faba-151	176	34	and	and	CCONJ
faba-151	176	35	heteroscedasticity	heteroscedasticity	NOUN
faba-151	176	36	.	.	PUNCT
faba-151	177	1	the	the	DET
faba-151	177	2	coefficient	coefficient	NOUN
faba-151	177	3	of	of	ADP
faba-151	177	4	determination	determination	NOUN
faba-151	177	5	test	test	NOUN
faba-151	177	6	is	be	AUX
faba-151	177	7	used	use	VERB
faba-151	177	8	to	to	PART
faba-151	177	9	evaluate	evaluate	VERB
faba-151	177	10	how	how	SCONJ
faba-151	177	11	much	much	ADJ
faba-151	177	12	variability	variability	NOUN
faba-151	177	13	in	in	ADP
faba-151	177	14	the	the	DET
faba-151	177	15	dependent	dependent	ADJ
faba-151	177	16	variable	variable	NOUN
faba-151	177	17	can	can	AUX
faba-151	177	18	be	be	AUX
faba-151	177	19	explained	explain	VERB
faba-151	177	20	by	by	ADP
faba-151	177	21	the	the	DET
faba-151	177	22	independent	independent	ADJ
faba-151	177	23	variable	variable	NOUN
faba-151	177	24	.	.	PUNCT
faba-151	178	1	meanwhile	meanwhile	ADV
faba-151	178	2	,	,	PUNCT
faba-151	178	3	classical	classical	ADJ
faba-151	178	4	assumption	assumption	NOUN
faba-151	178	5	tests	test	NOUN
faba-151	178	6	are	be	AUX
faba-151	178	7	used	use	VERB
faba-151	178	8	to	to	PART
faba-151	178	9	examine	examine	VERB
faba-151	178	10	the	the	DET
faba-151	178	11	basic	basic	ADJ
faba-151	178	12	assumptions	assumption	NOUN
faba-151	178	13	that	that	PRON
faba-151	178	14	must	must	AUX
faba-151	178	15	be	be	AUX
faba-151	178	16	met	meet	VERB
faba-151	178	17	in	in	ADP
faba-151	178	18	regression	regression	NOUN
faba-151	178	19	analysis	analysis	NOUN
faba-151	178	20	,	,	PUNCT
faba-151	178	21	such	such	ADJ
faba-151	178	22	as	as	ADP
faba-151	178	23	data	datum	NOUN
faba-151	178	24	normality	normality	NOUN
faba-151	178	25	,	,	PUNCT
faba-151	178	26	no	no	DET
faba-151	178	27	multicollinearity	multicollinearity	NOUN
faba-151	178	28	,	,	PUNCT
faba-151	178	29	no	no	DET
faba-151	178	30	autocorrelation	autocorrelation	NOUN
faba-151	178	31	,	,	PUNCT
faba-151	178	32	and	and	CCONJ
faba-151	178	33	no	no	DET
faba-151	178	34	heteroscedasticity	heteroscedasticity	NOUN
faba-151	178	35	(	(	PUNCT
faba-151	178	36	chen	chen	PROPN
faba-151	178	37	et	et	PROPN
faba-151	178	38	al	al	PROPN
faba-151	178	39	.	.	PROPN
faba-151	178	40	2023	2023	NUM
faba-151	178	41	;	;	PUNCT
faba-151	178	42	azarifar	azarifar	ADJ
faba-151	178	43	2023	2023	NUM
faba-151	178	44	)	)	PUNCT
faba-151	178	45	.	.	PUNCT
faba-151	179	1	by	by	ADP
faba-151	179	2	using	use	VERB
faba-151	179	3	these	these	DET
faba-151	179	4	tests	test	NOUN
faba-151	179	5	,	,	PUNCT
faba-151	179	6	it	it	PRON
faba-151	179	7	is	be	AUX
faba-151	179	8	expected	expect	VERB
faba-151	179	9	that	that	SCONJ
faba-151	179	10	the	the	DET
faba-151	179	11	research	research	NOUN
faba-151	179	12	results	result	NOUN
faba-151	179	13	obtained	obtain	VERB
faba-151	179	14	have	have	AUX
faba-151	179	15	met	meet	VERB
faba-151	179	16	the	the	DET
faba-151	179	17	basic	basic	ADJ
faba-151	179	18	assumptions	assumption	NOUN
faba-151	179	19	required	require	VERB
faba-151	179	20	for	for	ADP
faba-151	179	21	analyzing	analyze	VERB
faba-151	179	22	data	datum	NOUN
faba-151	179	23	through	through	ADP
faba-151	179	24	regression	regression	NOUN
faba-151	179	25	.	.	PUNCT
faba-151	180	1	earnings	earning	NOUN
faba-151	180	2	response	response	NOUN
faba-151	180	3	coefficient	coefficient	NOUN
faba-151	180	4	:	:	PUNCT
faba-151	180	5	car(t	car(t	PROPN
faba-151	180	6	)	)	PUNCT
faba-151	180	7	=	=	SYM
faba-151	180	8	𝛴(𝐴𝑅(𝑖	𝛴(𝐴𝑅(𝑖	X
faba-151	180	9	)	)	PUNCT
faba-151	180	10	)	)	PUNCT
faba-151	180	11	𝑓𝑟𝑜𝑚	𝑓𝑟𝑜𝑚	VERB
faba-151	180	12	𝑖	𝑖	X
faba-151	181	1	=	=	SYM
faba-151	181	2	1	1	NUM
faba-151	181	3	𝑡𝑜	𝑡𝑜	NOUN
faba-151	181	4	𝑖	𝑖	NOUN
faba-151	181	5	=	=	PUNCT
faba-151	181	6	𝑡	𝑡	X
faba-151	181	7	(	(	PUNCT
faba-151	181	8	1	1	NUM
faba-151	181	9	)	)	PUNCT
faba-151	181	10	where	where	SCONJ
faba-151	181	11	,	,	PUNCT
faba-151	181	12	car(t	car(t	PROPN
faba-151	181	13	)	)	PUNCT
faba-151	181	14	:	:	PUNCT
faba-151	181	15	accumulated	accumulate	VERB
faba-151	181	16	abnormal	abnormal	ADJ
faba-151	181	17	return	return	NOUN
faba-151	181	18	at	at	ADP
faba-151	181	19	time	time	NOUN
faba-151	181	20	t	t	PROPN
faba-151	181	21	ar(i	ar(i	NOUN
faba-151	181	22	)	)	PUNCT
faba-151	181	23	:	:	PUNCT
faba-151	181	24	abnormal	abnormal	ADJ
faba-151	181	25	return	return	NOUN
faba-151	181	26	in	in	ADP
faba-151	181	27	the	the	DET
faba-151	181	28	i	i	PROPN
faba-151	181	29	-	-	PUNCT
faba-151	181	30	th	th	NUM
faba-151	181	31	time	time	NOUN
faba-151	181	32	period	period	NOUN
faba-151	181	33	σ	σ	PROPN
faba-151	181	34	:	:	PUNCT
faba-151	181	35	shows	show	VERB
faba-151	181	36	the	the	DET
faba-151	181	37	abnormal	abnormal	ADJ
faba-151	181	38	return	return	NOUN
faba-151	181	39	addition	addition	NOUN
faba-151	181	40	operation	operation	NOUN
faba-151	181	41	from	from	ADP
faba-151	181	42	i=1	i=1	PROPN
faba-151	181	43	to	to	ADP
faba-151	181	44	i	i	PROPN
faba-151	181	45	=	=	PROPN
faba-151	181	46	t	t	X
faba-151	181	47	i=1	i=1	X
faba-151	181	48	to	to	ADP
faba-151	181	49	i	i	PROPN
faba-151	181	50	=	=	PROPN
faba-151	181	51	t	t	PROPN
faba-151	181	52	:	:	PUNCT
faba-151	181	53	shows	show	VERB
faba-151	181	54	the	the	DET
faba-151	181	55	1st	1st	ADJ
faba-151	181	56	time	time	NOUN
faba-151	181	57	range	range	NOUN
faba-151	181	58	and	and	CCONJ
faba-151	181	59	ends	end	VERB
faba-151	181	60	at	at	ADP
faba-151	181	61	the	the	DET
faba-151	181	62	tth	tth	PROPN
faba-151	181	63	time	time	NOUN
faba-151	181	64	input	input	NOUN
faba-151	181	65	analysis	analysis	NOUN
faba-151	181	66	phenomenon	phenomenon	NOUN
faba-151	181	67	:	:	PUNCT
faba-151	181	68	accounting	account	VERB
faba-151	181	69	conservatism	conservatism	NOUN
faba-151	181	70	,	,	PUNCT
faba-151	181	71	profitability	profitability	NOUN
faba-151	181	72	,	,	PUNCT
faba-151	181	73	and	and	CCONJ
faba-151	181	74	growth	growth	NOUN
faba-151	181	75	opportunities	opportunity	NOUN
faba-151	181	76	influence	influence	VERB
faba-151	181	77	the	the	DET
faba-151	181	78	earnings	earning	NOUN
faba-151	181	79	responsiveness	responsiveness	NOUN
faba-151	181	80	coefficient	coefficient	NOUN
faba-151	181	81	,	,	PUNCT
faba-151	181	82	which	which	PRON
faba-151	181	83	can	can	AUX
faba-151	181	84	assist	assist	VERB
faba-151	181	85	investors	investor	NOUN
faba-151	181	86	and	and	CCONJ
faba-151	181	87	stakeholders	stakeholder	NOUN
faba-151	181	88	in	in	ADP
faba-151	181	89	making	make	VERB
faba-151	181	90	wiser	wise	ADJ
faba-151	181	91	investment	investment	NOUN
faba-151	181	92	decisions	decision	NOUN
faba-151	181	93	process	process	VERB
faba-151	181	94	analysis	analysis	NOUN
faba-151	181	95	methods	method	NOUN
faba-151	181	96	:	:	PUNCT
faba-151	181	97	used	use	VERB
faba-151	181	98	to	to	PART
faba-151	181	99	measure	measure	VERB
faba-151	181	100	the	the	DET
faba-151	181	101	extent	extent	NOUN
faba-151	181	102	of	of	ADP
faba-151	181	103	the	the	DET
faba-151	181	104	influence	influence	NOUN
faba-151	181	105	of	of	ADP
faba-151	181	106	accounting	accounting	NOUN
faba-151	181	107	conservatism	conservatism	NOUN
faba-151	181	108	,	,	PUNCT
faba-151	181	109	profitability	profitability	NOUN
faba-151	181	110	,	,	PUNCT
faba-151	181	111	growth	growth	NOUN
faba-151	181	112	opportunities	opportunity	NOUN
faba-151	181	113	,	,	PUNCT
faba-151	181	114	and	and	CCONJ
faba-151	181	115	default	default	NOUN
faba-151	181	116	risk	risk	NOUN
faba-151	181	117	as	as	ADP
faba-151	181	118	antecedent	antecedent	NOUN
faba-151	181	119	variables	variable	NOUN
faba-151	181	120	on	on	ADP
faba-151	181	121	the	the	DET
faba-151	181	122	earnings	earning	NOUN
faba-151	181	123	responsiveness	responsiveness	NOUN
faba-151	181	124	coefficient	coefficient	NOUN
faba-151	181	125	as	as	ADP
faba-151	181	126	the	the	DET
faba-151	181	127	consequent	consequent	ADJ
faba-151	181	128	variable	variable	NOUN
faba-151	181	129	.	.	PUNCT
faba-151	182	1	in	in	ADP
faba-151	182	2	this	this	DET
faba-151	182	3	context	context	NOUN
faba-151	182	4	,	,	PUNCT
faba-151	182	5	hypothesis	hypothesis	NOUN
faba-151	182	6	testing	testing	NOUN
faba-151	182	7	and	and	CCONJ
faba-151	182	8	measurement	measurement	NOUN
faba-151	182	9	are	be	AUX
faba-151	182	10	conducted	conduct	VERB
faba-151	182	11	to	to	PART
faba-151	182	12	examine	examine	VERB
faba-151	182	13	the	the	DET
faba-151	182	14	relationship	relationship	NOUN
faba-151	182	15	between	between	ADP
faba-151	182	16	these	these	DET
faba-151	182	17	variables	variable	NOUN
faba-151	182	18	.	.	PUNCT
faba-151	183	1	accounting	account	VERB
faba-151	183	2	conservatism	conservatism	NOUN
faba-151	183	3	earnings	earning	NOUN
faba-151	183	4	responsiveness	responsiveness	NOUN
faba-151	183	5	coefficient	coefficient	NOUN
faba-151	183	6	consclusions	consclusion	NOUN
faba-151	183	7	&	&	CCONJ
faba-151	183	8	advice	advice	NOUN
faba-151	183	9	:	:	PUNCT
faba-151	183	10	obtained	obtain	VERB
faba-151	183	11	from	from	ADP
faba-151	183	12	the	the	DET
faba-151	183	13	discussions	discussion	NOUN
faba-151	183	14	output	output	NOUN
faba-151	183	15	analisis	analisis	NOUN
faba-151	183	16	outcame	outcame	NOUN
faba-151	183	17	analisis	analisis	ADJ
faba-151	183	18	profitability	profitability	NOUN
faba-151	183	19	growth	growth	NOUN
faba-151	183	20	opportunities	opportunity	NOUN
faba-151	183	21	default	default	NOUN
faba-151	183	22	risk	risk	NOUN
faba-151	183	23	research	research	NOUN
faba-151	183	24	hypothesis	hypothesis	NOUN
faba-151	183	25	adi	adi	PROPN
faba-151	183	26	gunanto	gunanto	PROPN
faba-151	183	27	/	/	SYM
faba-151	183	28	finance	finance	NOUN
faba-151	183	29	,	,	PUNCT
faba-151	183	30	accounting	accounting	NOUN
faba-151	183	31	and	and	CCONJ
faba-151	183	32	business	business	NOUN
faba-151	183	33	analysis	analysis	NOUN
faba-151	183	34	,	,	PUNCT
faba-151	183	35	volume	volume	NOUN
faba-151	183	36	5	5	NUM
faba-151	183	37	,	,	PUNCT
faba-151	183	38	issue	issue	NOUN
faba-151	183	39	1	1	NUM
faba-151	183	40	,	,	PUNCT
faba-151	183	41	2023	2023	NUM
faba-151	183	42	65	65	NUM
faba-151	183	43	𝑅𝑖	𝑅𝑖	PROPN
faba-151	183	44	−	−	PROPN
faba-151	184	1	(	(	PUNCT
faba-151	184	2	𝛼	𝛼	X
faba-151	184	3	+	+	CCONJ
faba-151	184	4	𝛽𝑅𝑚)𝑅𝑖	𝛽𝑅𝑚)𝑅𝑖	ADJ
faba-151	184	5	−	−	PROPN
faba-151	184	6	(	(	PUNCT
faba-151	184	7	𝛼	𝛼	NOUN
faba-151	184	8	+	+	ADJ
faba-151	184	9	𝛽𝑅𝑚	𝛽𝑅𝑚	ADP
faba-151	184	10	)	)	PUNCT
faba-151	184	11	(	(	PUNCT
faba-151	184	12	2	2	NUM
faba-151	184	13	)	)	PUNCT
faba-151	184	14	where	where	SCONJ
faba-151	184	15	;	;	PUNCT
faba-151	184	16	ri	ri	X
faba-151	184	17	:	:	PUNCT
faba-151	184	18	rate	rate	NOUN
faba-151	184	19	of	of	ADP
faba-151	184	20	return	return	NOUN
faba-151	184	21	of	of	ADP
faba-151	184	22	the	the	DET
faba-151	184	23	asset	asset	NOUN
faba-151	184	24	or	or	CCONJ
faba-151	184	25	security	security	NOUN
faba-151	184	26	being	be	AUX
faba-151	184	27	analyzed	analyze	VERB
faba-151	184	28	α	α	NOUN
faba-151	184	29	:	:	PUNCT
faba-151	185	1	intercept	intercept	NOUN
faba-151	185	2	estimation	estimation	NOUN
faba-151	185	3	constant	constant	ADJ
faba-151	185	4	from	from	ADP
faba-151	185	5	the	the	DET
faba-151	185	6	market	market	NOUN
faba-151	185	7	(	(	PUNCT
faba-151	185	8	rm	rm	NOUN
faba-151	185	9	)	)	PUNCT
faba-151	185	10	or	or	CCONJ
faba-151	185	11	systematic	systematic	ADJ
faba-151	185	12	risk	risk	NOUN
faba-151	185	13	β	β	NOUN
faba-151	185	14	:	:	PUNCT
faba-151	185	15	beta	beta	ADJ
faba-151	185	16	regression	regression	NOUN
faba-151	185	17	coefficient	coefficient	NOUN
faba-151	185	18	of	of	ADP
faba-151	185	19	asset	asset	NOUN
faba-151	185	20	sensitivity	sensitivity	NOUN
faba-151	185	21	to	to	ADP
faba-151	185	22	changes	change	NOUN
faba-151	185	23	in	in	ADP
faba-151	185	24	market	market	NOUN
faba-151	185	25	returns	return	NOUN
faba-151	185	26	(	(	PUNCT
faba-151	185	27	rm	rm	NOUN
faba-151	185	28	)	)	PUNCT
faba-151	185	29	ri	ri	PROPN
faba-151	185	30	,	,	PUNCT
faba-151	185	31	t	t	NOUN
faba-151	185	32	=	=	SYM
faba-151	185	33	(	(	PUNCT
faba-151	185	34	𝑃𝑡	𝑃𝑡	PROPN
faba-151	185	35	–	–	PUNCT
faba-151	185	36	𝑃𝑡	𝑃𝑡	ADJ
faba-151	185	37	−	−	NOUN
faba-151	185	38	1	1	NUM
faba-151	185	39	)	)	PUNCT
faba-151	185	40	/	/	PUNCT
faba-151	186	1	𝑃𝑡	𝑃𝑡	ADJ
faba-151	186	2	−	−	NOUN
faba-151	186	3	1	1	NUM
faba-151	186	4	(	(	PUNCT
faba-151	186	5	3	3	NUM
faba-151	186	6	)	)	PUNCT
faba-151	186	7	where	where	SCONJ
faba-151	186	8	,	,	PUNCT
faba-151	186	9	ri	ri	PROPN
faba-151	186	10	,	,	PUNCT
faba-151	186	11	t	t	NOUN
faba-151	186	12	:	:	PUNCT
faba-151	186	13	rate	rate	NOUN
faba-151	186	14	of	of	ADP
faba-151	186	15	return	return	NOUN
faba-151	186	16	on	on	ADP
faba-151	186	17	securities	security	NOUN
faba-151	186	18	in	in	ADP
faba-151	186	19	asset	asset	NOUN
faba-151	186	20	prices	price	NOUN
faba-151	186	21	from	from	ADP
faba-151	186	22	period	period	NOUN
faba-151	186	23	t-1	t-1	PROPN
faba-151	186	24	to	to	ADP
faba-151	186	25	period	period	NOUN
faba-151	186	26	t	t	PROPN
faba-151	186	27	pt	pt	X
faba-151	186	28	:	:	PUNCT
faba-151	186	29	asset	asset	NOUN
faba-151	186	30	price	price	NOUN
faba-151	186	31	in	in	ADP
faba-151	186	32	time	time	NOUN
faba-151	186	33	period	period	NOUN
faba-151	186	34	t	t	PROPN
faba-151	186	35	pt-1	pt-1	PUNCT
faba-151	186	36	:	:	PUNCT
faba-151	186	37	asset	asset	NOUN
faba-151	186	38	price	price	NOUN
faba-151	186	39	in	in	ADP
faba-151	186	40	time	time	NOUN
faba-151	186	41	period	period	NOUN
faba-151	186	42	t-1	t-1	PROPN
faba-151	186	43	accounting	accounting	NOUN
faba-151	186	44	conservatism	conservatism	NOUN
faba-151	186	45	:	:	PUNCT
faba-151	186	46	ρ	ρ	PROPN
faba-151	186	47	=	=	SYM
faba-151	186	48	1	1	NUM
faba-151	186	49	−	−	PROPN
faba-151	186	50	(	(	PUNCT
faba-151	186	51	6	6	NUM
faba-151	186	52	∗	∗	NOUN
faba-151	186	53	σ(d²	σ(d²	NOUN
faba-151	186	54	)	)	PUNCT
faba-151	186	55	)	)	PUNCT
faba-151	186	56	/	/	PUNCT
faba-151	187	1	(	(	PUNCT
faba-151	187	2	n	n	ADP
faba-151	187	3	∗	∗	NOUN
faba-151	187	4	(	(	PUNCT
faba-151	187	5	n²	n²	VERB
faba-151	187	6	−	−	PROPN
faba-151	187	7	1	1	NUM
faba-151	187	8	)	)	PUNCT
faba-151	187	9	)	)	PUNCT
faba-151	187	10	(	(	PUNCT
faba-151	187	11	4	4	X
faba-151	187	12	)	)	PUNCT
faba-151	188	1	where	where	SCONJ
faba-151	188	2	;	;	PUNCT
faba-151	188	3	ρ	ρ	NOUN
faba-151	188	4	:	:	PUNCT
faba-151	188	5	correlation	correlation	NOUN
faba-151	188	6	between	between	ADP
faba-151	188	7	this	this	DET
faba-151	188	8	year	year	NOUN
faba-151	188	9	's	's	PART
faba-151	188	10	profit	profit	NOUN
faba-151	188	11	and	and	CCONJ
faba-151	188	12	previous	previous	ADJ
faba-151	188	13	year	year	NOUN
faba-151	188	14	's	's	PART
faba-151	188	15	profit	profit	NOUN
faba-151	188	16	σ	σ	NOUN
faba-151	188	17	:	:	PUNCT
faba-151	188	18	sigma	sigma	PROPN
faba-151	188	19	denoting	denote	VERB
faba-151	188	20	the	the	DET
faba-151	188	21	sum	sum	NOUN
faba-151	188	22	d	d	NOUN
faba-151	188	23	:	:	PUNCT
faba-151	188	24	difference	difference	NOUN
faba-151	188	25	in	in	ADP
faba-151	188	26	ranking	rank	VERB
faba-151	188	27	between	between	ADP
faba-151	188	28	this	this	DET
faba-151	188	29	year	year	NOUN
faba-151	188	30	's	's	PART
faba-151	188	31	profit	profit	NOUN
faba-151	188	32	and	and	CCONJ
faba-151	188	33	the	the	DET
faba-151	188	34	previous	previous	ADJ
faba-151	188	35	year	year	NOUN
faba-151	188	36	's	's	PART
faba-151	188	37	profit	profit	NOUN
faba-151	188	38	n	n	NOUN
faba-151	188	39	:	:	PUNCT
faba-151	188	40	the	the	DET
faba-151	188	41	number	number	NOUN
faba-151	188	42	of	of	ADP
faba-151	188	43	observations	observation	NOUN
faba-151	188	44	of	of	ADP
faba-151	188	45	this	this	DET
faba-151	188	46	year	year	NOUN
faba-151	188	47	's	's	PART
faba-151	188	48	profit	profit	NOUN
faba-151	188	49	pair	pair	NOUN
faba-151	188	50	and	and	CCONJ
faba-151	188	51	the	the	DET
faba-151	188	52	previous	previous	ADJ
faba-151	188	53	year	year	NOUN
faba-151	188	54	's	's	PART
faba-151	188	55	profit	profit	NOUN
faba-151	188	56	the	the	DET
faba-151	188	57	concept	concept	NOUN
faba-151	188	58	of	of	ADP
faba-151	188	59	accounting	account	VERB
faba-151	188	60	conservatism	conservatism	NOUN
faba-151	188	61	is	be	AUX
faba-151	188	62	related	relate	VERB
faba-151	188	63	to	to	ADP
faba-151	188	64	a	a	DET
faba-151	188	65	conservative	conservative	ADJ
faba-151	188	66	approach	approach	NOUN
faba-151	188	67	in	in	ADP
faba-151	188	68	recognizing	recognize	VERB
faba-151	188	69	revenue	revenue	NOUN
faba-151	188	70	and	and	CCONJ
faba-151	188	71	expenses	expense	NOUN
faba-151	188	72	in	in	ADP
faba-151	188	73	financial	financial	ADJ
faba-151	188	74	statements	statement	NOUN
faba-151	188	75	calculated	calculate	VERB
faba-151	188	76	with	with	ADP
faba-151	188	77	earnings	earning	NOUN
faba-151	188	78	persistence	persistence	NOUN
faba-151	188	79	.	.	PUNCT
faba-151	189	1	as	as	ADP
faba-151	189	2	a	a	DET
faba-151	189	3	result	result	NOUN
faba-151	189	4	,	,	PUNCT
faba-151	189	5	the	the	DET
faba-151	189	6	correlation	correlation	NOUN
faba-151	189	7	coefficient	coefficient	NOUN
faba-151	189	8	can	can	AUX
faba-151	189	9	be	be	AUX
faba-151	189	10	calculated	calculate	VERB
faba-151	189	11	to	to	PART
faba-151	189	12	evaluate	evaluate	VERB
faba-151	189	13	the	the	DET
faba-151	189	14	sustainability	sustainability	NOUN
faba-151	189	15	of	of	ADP
faba-151	189	16	profits	profit	NOUN
faba-151	189	17	between	between	ADP
faba-151	189	18	two	two	NUM
faba-151	189	19	time	time	NOUN
faba-151	189	20	periods	period	NOUN
faba-151	189	21	.	.	PUNCT
faba-151	190	1	a	a	DET
faba-151	190	2	correlation	correlation	NOUN
faba-151	190	3	coefficient	coefficient	NOUN
faba-151	190	4	approaching	approach	VERB
faba-151	190	5	1	1	NUM
faba-151	190	6	indicates	indicate	VERB
faba-151	190	7	a	a	DET
faba-151	190	8	strong	strong	ADJ
faba-151	190	9	relationship	relationship	NOUN
faba-151	190	10	,	,	PUNCT
faba-151	190	11	while	while	SCONJ
faba-151	190	12	a	a	DET
faba-151	190	13	coefficient	coefficient	NOUN
faba-151	190	14	approaching	approach	VERB
faba-151	190	15	0	0	NUM
faba-151	190	16	indicates	indicate	VERB
faba-151	190	17	a	a	DET
faba-151	190	18	weak	weak	ADJ
faba-151	190	19	relationship	relationship	NOUN
faba-151	190	20	between	between	ADP
faba-151	190	21	this	this	DET
faba-151	190	22	year	year	NOUN
faba-151	190	23	's	's	PART
faba-151	190	24	profit	profit	NOUN
faba-151	190	25	and	and	CCONJ
faba-151	190	26	the	the	DET
faba-151	190	27	previous	previous	ADJ
faba-151	190	28	year	year	NOUN
faba-151	190	29	's	's	PART
faba-151	190	30	profit	profit	NOUN
faba-151	190	31	.	.	PUNCT
faba-151	191	1	profitability	profitability	NOUN
faba-151	191	2	:	:	PUNCT
faba-151	191	3	roa	roa	PROPN
faba-151	191	4	=	=	SYM
faba-151	191	5	(	(	PUNCT
faba-151	191	6	net	net	ADJ
faba-151	191	7	income	income	NOUN
faba-151	191	8	/	/	SYM
faba-151	191	9	(	(	PUNCT
faba-151	191	10	(	(	PUNCT
faba-151	191	11	beginning	begin	VERB
faba-151	191	12	total	total	ADJ
faba-151	191	13	assets	asset	NOUN
faba-151	191	14	+	+	CCONJ
faba-151	191	15	ending	end	VERB
faba-151	191	16	total	total	ADJ
faba-151	191	17	assets	asset	NOUN
faba-151	191	18	)	)	PUNCT
faba-151	191	19	/	/	SYM
faba-151	191	20	2	2	NUM
faba-151	191	21	)	)	PUNCT
faba-151	191	22	)	)	PUNCT
faba-151	192	1	x	x	SYM
faba-151	192	2	100	100	NUM
faba-151	192	3	%	%	NOUN
faba-151	192	4	(	(	PUNCT
faba-151	192	5	5	5	NUM
faba-151	192	6	)	)	PUNCT
faba-151	192	7	growth	growth	NOUN
faba-151	192	8	opportunities	opportunity	NOUN
faba-151	192	9	:	:	PUNCT
faba-151	192	10	m	m	NOUN
faba-151	192	11	/	/	SYM
faba-151	192	12	b	b	NOUN
faba-151	192	13	=	=	PUNCT
faba-151	192	14	stock	stock	NOUN
faba-151	192	15	market	market	NOUN
faba-151	192	16	price	price	NOUN
faba-151	192	17	per	per	ADP
faba-151	192	18	share	share	NOUN
faba-151	192	19	/	/	SYM
faba-151	192	20	book	book	NOUN
faba-151	192	21	value	value	NOUN
faba-151	192	22	per	per	ADP
faba-151	192	23	share	share	NOUN
faba-151	192	24	(	(	PUNCT
faba-151	192	25	6	6	NUM
faba-151	192	26	)	)	PUNCT
faba-151	192	27	default	default	NOUN
faba-151	192	28	risk	risk	NOUN
faba-151	192	29	:	:	PUNCT
faba-151	192	30	lit	light	VERB
faba-151	192	31	=	=	PUNCT
faba-151	193	1	𝑇𝑈𝑖𝑡	𝑇𝑈𝑖𝑡	NOUN
faba-151	193	2	/	/	SYM
faba-151	193	3	𝑇𝐴𝑖𝑡	𝑇𝐴𝑖𝑡	PROPN
faba-151	193	4	(	(	PUNCT
faba-151	193	5	7	7	X
faba-151	193	6	)	)	PUNCT
faba-151	193	7	lit	light	VERB
faba-151	193	8	:	:	PUNCT
faba-151	193	9	liquidity	liquidity	NOUN
faba-151	193	10	ratio	ratio	NOUN
faba-151	193	11	,	,	PUNCT
faba-151	193	12	measuring	measure	VERB
faba-151	193	13	the	the	DET
faba-151	193	14	company	company	NOUN
faba-151	193	15	's	's	PART
faba-151	193	16	ability	ability	NOUN
faba-151	193	17	to	to	PART
faba-151	193	18	fulfill	fulfill	VERB
faba-151	193	19	obligations	obligation	NOUN
faba-151	193	20	tuit	tuit	NOUN
faba-151	193	21	:	:	PUNCT
faba-151	193	22	total	total	ADJ
faba-151	193	23	short	short	ADJ
faba-151	193	24	term	term	NOUN
faba-151	193	25	debt	debt	NOUN
faba-151	193	26	,	,	PUNCT
faba-151	193	27	total	total	ADJ
faba-151	193	28	short	short	ADJ
faba-151	193	29	term	term	NOUN
faba-151	193	30	liabilities	liability	NOUN
faba-151	193	31	of	of	ADP
faba-151	193	32	a	a	DET
faba-151	193	33	company	company	NOUN
faba-151	193	34	in	in	ADP
faba-151	193	35	a	a	DET
faba-151	193	36	given	give	VERB
faba-151	193	37	time	time	NOUN
faba-151	193	38	period	period	NOUN
faba-151	193	39	tait	tait	X
faba-151	193	40	:	:	PUNCT
faba-151	193	41	short	short	ADJ
faba-151	193	42	-	-	PUNCT
faba-151	193	43	term	term	NOUN
faba-151	193	44	total	total	ADJ
faba-151	193	45	assets	asset	NOUN
faba-151	193	46	,	,	PUNCT
faba-151	193	47	the	the	DET
faba-151	193	48	total	total	ADJ
faba-151	193	49	amount	amount	NOUN
faba-151	193	50	of	of	ADP
faba-151	193	51	assets	asset	NOUN
faba-151	193	52	available	available	ADJ
faba-151	193	53	in	in	ADP
faba-151	193	54	the	the	DET
faba-151	193	55	short	short	ADJ
faba-151	193	56	term	term	NOUN
faba-151	193	57	in	in	ADP
faba-151	193	58	this	this	DET
faba-151	193	59	study	study	NOUN
faba-151	193	60	,	,	PUNCT
faba-151	193	61	a	a	DET
faba-151	193	62	multiple	multiple	ADJ
faba-151	193	63	regression	regression	NOUN
faba-151	193	64	analysis	analysis	NOUN
faba-151	193	65	model	model	NOUN
faba-151	193	66	is	be	AUX
faba-151	193	67	used	use	VERB
faba-151	193	68	to	to	PART
faba-151	193	69	test	test	VERB
faba-151	193	70	the	the	DET
faba-151	193	71	relationship	relationship	NOUN
faba-151	193	72	and	and	CCONJ
faba-151	193	73	influence	influence	NOUN
faba-151	193	74	of	of	ADP
faba-151	193	75	several	several	ADJ
faba-151	193	76	independent	independent	ADJ
faba-151	193	77	variables	variable	NOUN
faba-151	193	78	on	on	ADP
faba-151	193	79	one	one	NUM
faba-151	193	80	dependent	dependent	ADJ
faba-151	193	81	variable	variable	NOUN
faba-151	193	82	.	.	PUNCT
faba-151	194	1	this	this	DET
faba-151	194	2	analysis	analysis	NOUN
faba-151	194	3	is	be	AUX
faba-151	194	4	used	use	VERB
faba-151	194	5	to	to	PART
faba-151	194	6	estimate	estimate	VERB
faba-151	194	7	the	the	DET
faba-151	194	8	population	population	NOUN
faba-151	194	9	mean	mean	NOUN
faba-151	194	10	value	value	NOUN
faba-151	194	11	or	or	CCONJ
faba-151	194	12	the	the	DET
faba-151	194	13	value	value	NOUN
faba-151	194	14	of	of	ADP
faba-151	194	15	the	the	DET
faba-151	194	16	dependent	dependent	ADJ
faba-151	194	17	variable	variable	NOUN
faba-151	194	18	's	's	PART
faba-151	194	19	average	average	NOUN
faba-151	194	20	based	base	VERB
faba-151	194	21	on	on	ADP
faba-151	194	22	the	the	DET
faba-151	194	23	independent	independent	ADJ
faba-151	194	24	variables	variable	NOUN
faba-151	194	25	used	use	VERB
faba-151	194	26	.	.	PUNCT
faba-151	195	1	this	this	DET
faba-151	195	2	regression	regression	NOUN
faba-151	195	3	model	model	NOUN
faba-151	195	4	can	can	AUX
faba-151	195	5	measure	measure	VERB
faba-151	195	6	the	the	DET
faba-151	195	7	strength	strength	NOUN
faba-151	195	8	and	and	CCONJ
faba-151	195	9	direction	direction	NOUN
faba-151	195	10	of	of	ADP
faba-151	195	11	the	the	DET
faba-151	195	12	relationship	relationship	NOUN
faba-151	195	13	between	between	ADP
faba-151	195	14	variables	variable	NOUN
faba-151	195	15	and	and	CCONJ
faba-151	195	16	is	be	AUX
faba-151	195	17	used	use	VERB
faba-151	195	18	to	to	PART
faba-151	195	19	test	test	VERB
faba-151	195	20	hypotheses	hypothesis	NOUN
faba-151	195	21	in	in	ADP
faba-151	195	22	this	this	DET
faba-151	195	23	study	study	NOUN
faba-151	195	24	.	.	PUNCT
faba-151	196	1	the	the	DET
faba-151	196	2	following	follow	VERB
faba-151	196	3	is	be	AUX
faba-151	196	4	the	the	DET
faba-151	196	5	formula	formula	NOUN
faba-151	196	6	for	for	ADP
faba-151	196	7	the	the	DET
faba-151	196	8	regression	regression	NOUN
faba-151	196	9	model	model	NOUN
faba-151	196	10	used	use	VERB
faba-151	196	11	.	.	PUNCT
faba-151	197	1	coefficient	coefficient	NOUN
faba-151	197	2	of	of	ADP
faba-151	197	3	earnings	earning	NOUN
faba-151	197	4	response	response	NOUN
faba-151	197	5	y	y	PROPN
faba-151	197	6	=	=	SYM
faba-151	197	7	β0	β0	PROPN
faba-151	198	1	+	+	CCONJ
faba-151	198	2	β1	β1	PROPN
faba-151	198	3	accounting	accounting	NOUN
faba-151	198	4	conservatism	conservatism	NOUN
faba-151	198	5	+	+	CCONJ
faba-151	198	6	β2	β2	NOUN
faba-151	198	7	profitability	profitability	NOUN
faba-151	198	8	+	+	CCONJ
faba-151	198	9	β3	β3	ADJ
faba-151	198	10	growth	growth	NOUN
faba-151	198	11	opportunities	opportunity	NOUN
faba-151	198	12	+	+	CCONJ
faba-151	198	13	β4	β4	ADJ
faba-151	198	14	default	default	NOUN
faba-151	198	15	risk	risk	NOUN
faba-151	198	16	+	+	CCONJ
faba-151	198	17	βkxk	βkxk	ADJ
faba-151	198	18	+	+	NUM
faba-151	198	19	ε	ε	PROPN
faba-151	198	20	(	(	PUNCT
faba-151	198	21	8)	8)	NUM
faba-151	198	22	where	where	SCONJ
faba-151	198	23	;	;	PUNCT
faba-151	198	24	y	y	PROPN
faba-151	198	25	:	:	PUNCT
faba-151	198	26	is	be	AUX
faba-151	198	27	the	the	DET
faba-151	198	28	dependent	dependent	ADJ
faba-151	198	29	variable	variable	NOUN
faba-151	198	30	β0	β0	NOUN
faba-151	198	31	:	:	PUNCT
faba-151	198	32	is	be	AUX
faba-151	198	33	the	the	DET
faba-151	198	34	constant	constant	ADJ
faba-151	198	35	intercept	intercept	NOUN
faba-151	198	36	β1	β1	PROPN
faba-151	198	37	:	:	PUNCT
faba-151	198	38	to	to	PART
faba-151	198	39	βk	βk	VERB
faba-151	198	40	are	be	AUX
faba-151	198	41	the	the	DET
faba-151	198	42	regression	regression	NOUN
faba-151	198	43	coefficients	coefficient	NOUN
faba-151	198	44	that	that	PRON
faba-151	198	45	indicate	indicate	VERB
faba-151	198	46	the	the	DET
faba-151	198	47	influence	influence	NOUN
faba-151	198	48	of	of	ADP
faba-151	198	49	independent	independent	ADJ
faba-151	198	50	variables	variable	NOUN
faba-151	198	51	x1	x1	PROPN
faba-151	198	52	to	to	ADP
faba-151	198	53	xk	xk	PROPN
faba-151	198	54	on	on	ADP
faba-151	198	55	y.	y.	PROPN
faba-151	198	56	x1	x1	PROPN
faba-151	198	57	to	to	ADP
faba-151	198	58	xk	xk	PROPN
faba-151	198	59	are	be	AUX
faba-151	198	60	independent	independent	ADJ
faba-151	198	61	variables	variable	NOUN
faba-151	198	62	ε	ε	PROPN
faba-151	198	63	:	:	PUNCT
faba-151	198	64	is	be	AUX
faba-151	198	65	the	the	DET
faba-151	198	66	error	error	NOUN
faba-151	198	67	or	or	CCONJ
faba-151	198	68	residual	residual	ADJ
faba-151	198	69	adi	adi	PROPN
faba-151	198	70	gunanto	gunanto	PROPN
faba-151	198	71	/	/	SYM
faba-151	198	72	finance	finance	NOUN
faba-151	198	73	,	,	PUNCT
faba-151	198	74	accounting	accounting	NOUN
faba-151	198	75	and	and	CCONJ
faba-151	198	76	business	business	NOUN
faba-151	198	77	analysis	analysis	NOUN
faba-151	198	78	,	,	PUNCT
faba-151	198	79	volume	volume	NOUN
faba-151	198	80	5	5	NUM
faba-151	198	81	,	,	PUNCT
faba-151	198	82	issue	issue	NOUN
faba-151	198	83	1	1	NUM
faba-151	198	84	,	,	PUNCT
faba-151	198	85	2023	2023	NUM
faba-151	198	86	66	66	NUM
faba-151	198	87	this	this	DET
faba-151	198	88	formula	formula	NOUN
faba-151	198	89	is	be	AUX
faba-151	198	90	used	use	VERB
faba-151	198	91	to	to	PART
faba-151	198	92	estimate	estimate	VERB
faba-151	198	93	the	the	DET
faba-151	198	94	average	average	ADJ
faba-151	198	95	value	value	NOUN
faba-151	198	96	of	of	ADP
faba-151	198	97	the	the	DET
faba-151	198	98	dependent	dependent	ADJ
faba-151	198	99	variable	variable	NOUN
faba-151	198	100	(	(	PUNCT
faba-151	198	101	y	y	NOUN
faba-151	198	102	)	)	PUNCT
faba-151	198	103	based	base	VERB
faba-151	198	104	on	on	ADP
faba-151	198	105	the	the	DET
faba-151	198	106	values	value	NOUN
faba-151	198	107	of	of	ADP
faba-151	198	108	the	the	DET
faba-151	198	109	independent	independent	ADJ
faba-151	198	110	variables	variable	NOUN
faba-151	198	111	(	(	PUNCT
faba-151	198	112	x1	x1	PROPN
faba-151	198	113	to	to	ADP
faba-151	198	114	xk	xk	NOUN
faba-151	198	115	)	)	PUNCT
faba-151	198	116	using	use	VERB
faba-151	198	117	a	a	DET
faba-151	198	118	linear	linear	ADJ
faba-151	198	119	equation	equation	NOUN
faba-151	198	120	model	model	NOUN
faba-151	198	121	.	.	PUNCT
faba-151	199	1	the	the	DET
faba-151	199	2	process	process	NOUN
faba-151	199	3	of	of	ADP
faba-151	199	4	estimating	estimate	VERB
faba-151	199	5	regression	regression	NOUN
faba-151	199	6	coefficients	coefficient	NOUN
faba-151	199	7	is	be	AUX
faba-151	199	8	done	do	VERB
faba-151	199	9	by	by	ADP
faba-151	199	10	minimizing	minimize	VERB
faba-151	199	11	the	the	DET
faba-151	199	12	error	error	NOUN
faba-151	199	13	(	(	PUNCT
faba-151	199	14	ε	ε	PROPN
faba-151	199	15	)	)	PUNCT
faba-151	199	16	between	between	ADP
faba-151	199	17	the	the	DET
faba-151	199	18	observed	observe	VERB
faba-151	199	19	values	value	NOUN
faba-151	199	20	of	of	ADP
faba-151	199	21	y	y	PROPN
faba-151	199	22	and	and	CCONJ
faba-151	199	23	the	the	DET
faba-151	199	24	predicted	predict	VERB
faba-151	199	25	values	value	NOUN
faba-151	199	26	by	by	ADP
faba-151	199	27	the	the	DET
faba-151	199	28	regression	regression	NOUN
faba-151	199	29	model	model	NOUN
faba-151	199	30	.	.	PUNCT
faba-151	200	1	result	result	NOUN
faba-151	200	2	and	and	CCONJ
faba-151	200	3	discussion	discussion	NOUN
faba-151	200	4	multiple	multiple	ADJ
faba-151	200	5	linear	linear	PROPN
faba-151	200	6	regression	regression	NOUN
faba-151	200	7	analysis	analysis	NOUN
faba-151	200	8	is	be	AUX
faba-151	200	9	a	a	DET
faba-151	200	10	statistical	statistical	ADJ
faba-151	200	11	method	method	NOUN
faba-151	200	12	used	use	VERB
faba-151	200	13	to	to	PART
faba-151	200	14	study	study	VERB
faba-151	200	15	the	the	DET
faba-151	200	16	relationship	relationship	NOUN
faba-151	200	17	between	between	ADP
faba-151	200	18	independent	independent	ADJ
faba-151	200	19	variables	variable	NOUN
faba-151	200	20	and	and	CCONJ
faba-151	200	21	a	a	DET
faba-151	200	22	dependent	dependent	ADJ
faba-151	200	23	variable	variable	NOUN
faba-151	200	24	.	.	PUNCT
faba-151	201	1	in	in	ADP
faba-151	201	2	this	this	DET
faba-151	201	3	analysis	analysis	NOUN
faba-151	201	4	,	,	PUNCT
faba-151	201	5	the	the	DET
faba-151	201	6	basic	basic	ADJ
faba-151	201	7	assumption	assumption	NOUN
faba-151	201	8	is	be	AUX
faba-151	201	9	that	that	SCONJ
faba-151	201	10	the	the	DET
faba-151	201	11	relationship	relationship	NOUN
faba-151	201	12	between	between	ADP
faba-151	201	13	independent	independent	ADJ
faba-151	201	14	variables	variable	NOUN
faba-151	201	15	and	and	CCONJ
faba-151	201	16	the	the	DET
faba-151	201	17	dependent	dependent	ADJ
faba-151	201	18	variable	variable	NOUN
faba-151	201	19	is	be	AUX
faba-151	201	20	linear	linear	ADJ
faba-151	201	21	,	,	PUNCT
faba-151	201	22	and	and	CCONJ
faba-151	201	23	there	there	PRON
faba-151	201	24	is	be	VERB
faba-151	201	25	homoscedasticity	homoscedasticity	NOUN
faba-151	201	26	and	and	CCONJ
faba-151	201	27	residual	residual	ADJ
faba-151	201	28	independence	independence	NOUN
faba-151	201	29	.	.	PUNCT
faba-151	202	1	the	the	DET
faba-151	202	2	methodology	methodology	NOUN
faba-151	202	3	used	use	VERB
faba-151	202	4	in	in	ADP
faba-151	202	5	multiple	multiple	ADJ
faba-151	202	6	linear	linear	ADJ
faba-151	202	7	regression	regression	NOUN
faba-151	202	8	analysis	analysis	NOUN
faba-151	202	9	includes	include	VERB
faba-151	202	10	selecting	select	VERB
faba-151	202	11	the	the	DET
faba-151	202	12	appropriate	appropriate	ADJ
faba-151	202	13	regression	regression	NOUN
faba-151	202	14	model	model	NOUN
faba-151	202	15	,	,	PUNCT
faba-151	202	16	testing	test	VERB
faba-151	202	17	basic	basic	ADJ
faba-151	202	18	assumptions	assumption	NOUN
faba-151	202	19	,	,	PUNCT
faba-151	202	20	testing	testing	NOUN
faba-151	202	21	significance	significance	NOUN
faba-151	202	22	,	,	PUNCT
faba-151	202	23	testing	testing	NOUN
faba-151	202	24	model	model	NOUN
faba-151	202	25	feasibility	feasibility	NOUN
faba-151	202	26	,	,	PUNCT
faba-151	202	27	partial	partial	ADJ
faba-151	202	28	regression	regression	NOUN
faba-151	202	29	analysis	analysis	NOUN
faba-151	202	30	,	,	PUNCT
faba-151	202	31	and	and	CCONJ
faba-151	202	32	testing	test	VERB
faba-151	202	33	for	for	ADP
faba-151	202	34	multicollinearity	multicollinearity	NOUN
faba-151	202	35	.	.	PUNCT
faba-151	203	1	a	a	DET
faba-151	203	2	good	good	ADJ
faba-151	203	3	understanding	understanding	NOUN
faba-151	203	4	of	of	ADP
faba-151	203	5	this	this	DET
faba-151	203	6	methodology	methodology	NOUN
faba-151	203	7	ensures	ensure	VERB
faba-151	203	8	accurate	accurate	ADJ
faba-151	203	9	and	and	CCONJ
faba-151	203	10	reliable	reliable	ADJ
faba-151	203	11	results	result	NOUN
faba-151	203	12	.	.	PUNCT
faba-151	204	1	table	table	NOUN
faba-151	204	2	2	2	NUM
faba-151	204	3	.	.	PUNCT
faba-151	204	4	multiple	multiple	ADJ
faba-151	204	5	linear	linear	ADJ
faba-151	204	6	regression	regression	NOUN
faba-151	204	7	analysis	analysis	NOUN
faba-151	204	8	modeling	model	VERB
faba-151	204	9	unstandardized	unstandardized	ADJ
faba-151	204	10	residual	residual	ADJ
faba-151	204	11	variable	variable	NOUN
faba-151	204	12	β	β	X
faba-151	204	13	tcount	tcount	NOUN
faba-151	204	14	sig	sig	NOUN
faba-151	204	15	.	.	PUNCT
faba-151	205	1	(	(	PUNCT
faba-151	205	2	constant	constant	ADJ
faba-151	205	3	)	)	PUNCT
faba-151	205	4	0,072	0,072	NUM
faba-151	205	5	0,586	0,586	NUM
faba-151	205	6	0,569	0,569	NUM
faba-151	205	7	accounting	accounting	NOUN
faba-151	205	8	conservatism	conservatism	NOUN
faba-151	205	9	0,411	0,411	NUM
faba-151	205	10	2,053	2,053	NUM
faba-151	205	11	0,031	0,031	NUM
faba-151	205	12	profitability	profitability	NOUN
faba-151	205	13	-0,090	-0,090	NOUN
faba-151	205	14	-0,187	-0,187	NOUN
faba-151	205	15	0,894	0,894	NUM
faba-151	205	16	growth	growth	NOUN
faba-151	205	17	opportunities	opportunity	NOUN
faba-151	205	18	-0,008	-0,008	NOUN
faba-151	205	19	-2,902	-2,902	VERB
faba-151	205	20	0,004	0,004	NUM
faba-151	205	21	default	default	NOUN
faba-151	205	22	risk	risk	NOUN
faba-151	205	23	-0,061	-0,061	NOUN
faba-151	205	24	-0,607	-0,607	NOUN
faba-151	205	25	0,571	0,571	NUM
faba-151	206	1	fcount	fcount	PROPN
faba-151	206	2	2,409	2,409	NUM
faba-151	206	3	r2	r2	NOUN
faba-151	206	4	0,101	0,101	NUM
faba-151	206	5	adjustedr2	adjustedr2	PUNCT
faba-151	206	6	0,098	0,098	NUM
faba-151	206	7	sig	sig	NOUN
faba-151	206	8	.	.	PUNCT
faba-151	207	1	0,001b	0,001b	PROPN
faba-151	207	2	sources	source	NOUN
faba-151	207	3	:	:	PUNCT
faba-151	207	4	the	the	DET
faba-151	207	5	data	data	NOUN
faba-151	207	6	is	be	AUX
faba-151	207	7	processed	process	VERB
faba-151	207	8	,	,	PUNCT
faba-151	207	9	researchers	researcher	NOUN
faba-151	207	10	from	from	ADP
faba-151	207	11	ibm	ibm	PROPN
faba-151	207	12	spss	spss	PROPN
faba-151	207	13	statistics	statistics	PROPN
faba-151	207	14	version	version	PROPN
faba-151	207	15	25.0	25.0	NUM
faba-151	207	16	.	.	PUNCT
faba-151	208	1	the	the	DET
faba-151	208	2	significance	significance	NOUN
faba-151	208	3	value	value	NOUN
faba-151	208	4	of	of	ADP
faba-151	208	5	the	the	DET
faba-151	208	6	accounting	accounting	NOUN
faba-151	208	7	conservatism	conservatism	NOUN
faba-151	208	8	variable	variable	NOUN
faba-151	208	9	indicates	indicate	VERB
faba-151	208	10	that	that	SCONJ
faba-151	208	11	accounting	accounting	NOUN
faba-151	208	12	conservatism	conservatism	NOUN
faba-151	208	13	has	have	VERB
faba-151	208	14	an	an	DET
faba-151	208	15	effect	effect	NOUN
faba-151	208	16	on	on	ADP
faba-151	208	17	the	the	DET
faba-151	208	18	earnings	earning	NOUN
faba-151	208	19	response	response	NOUN
faba-151	208	20	coefficient	coefficient	NOUN
faba-151	208	21	,	,	PUNCT
faba-151	208	22	thus	thus	ADV
faba-151	208	23	h1	h1	ADJ
faba-151	208	24	is	be	AUX
faba-151	208	25	accepted	accept	VERB
faba-151	208	26	.	.	PUNCT
faba-151	209	1	however	however	ADV
faba-151	209	2	,	,	PUNCT
faba-151	209	3	the	the	DET
faba-151	209	4	significance	significance	NOUN
faba-151	209	5	value	value	NOUN
faba-151	209	6	of	of	ADP
faba-151	209	7	the	the	DET
faba-151	209	8	profitability	profitability	NOUN
faba-151	209	9	variable	variable	NOUN
faba-151	209	10	indicates	indicate	VERB
faba-151	209	11	that	that	SCONJ
faba-151	209	12	profitability	profitability	NOUN
faba-151	209	13	does	do	AUX
faba-151	209	14	not	not	PART
faba-151	209	15	have	have	VERB
faba-151	209	16	an	an	DET
faba-151	209	17	effect	effect	NOUN
faba-151	209	18	on	on	ADP
faba-151	209	19	the	the	DET
faba-151	209	20	earnings	earning	NOUN
faba-151	209	21	response	response	NOUN
faba-151	209	22	coefficient	coefficient	NOUN
faba-151	209	23	,	,	PUNCT
faba-151	209	24	thus	thus	ADV
faba-151	209	25	h2	h2	NOUN
faba-151	209	26	is	be	AUX
faba-151	209	27	rejected	reject	VERB
faba-151	209	28	.	.	PUNCT
faba-151	210	1	in	in	ADP
faba-151	210	2	addition	addition	NOUN
faba-151	210	3	,	,	PUNCT
faba-151	210	4	the	the	DET
faba-151	210	5	significance	significance	NOUN
faba-151	210	6	value	value	NOUN
faba-151	210	7	of	of	ADP
faba-151	210	8	the	the	DET
faba-151	210	9	growth	growth	NOUN
faba-151	210	10	opportunities	opportunity	NOUN
faba-151	210	11	variable	variable	ADJ
faba-151	210	12	indicates	indicate	VERB
faba-151	210	13	that	that	SCONJ
faba-151	210	14	growth	growth	NOUN
faba-151	210	15	opportunities	opportunity	NOUN
faba-151	210	16	have	have	VERB
faba-151	210	17	an	an	DET
faba-151	210	18	effect	effect	NOUN
faba-151	210	19	on	on	ADP
faba-151	210	20	the	the	DET
faba-151	210	21	earnings	earning	NOUN
faba-151	210	22	response	response	NOUN
faba-151	210	23	coefficient	coefficient	NOUN
faba-151	210	24	,	,	PUNCT
faba-151	210	25	thus	thus	ADV
faba-151	210	26	h3	h3	NOUN
faba-151	210	27	is	be	AUX
faba-151	210	28	accepted	accept	VERB
faba-151	210	29	.	.	PUNCT
faba-151	211	1	however	however	ADV
faba-151	211	2	,	,	PUNCT
faba-151	211	3	the	the	DET
faba-151	211	4	significance	significance	NOUN
faba-151	211	5	value	value	NOUN
faba-151	211	6	of	of	ADP
faba-151	211	7	the	the	DET
faba-151	211	8	default	default	NOUN
faba-151	211	9	risk	risk	NOUN
faba-151	211	10	variable	variable	NOUN
faba-151	211	11	indicates	indicate	VERB
faba-151	211	12	that	that	SCONJ
faba-151	211	13	default	default	NOUN
faba-151	211	14	risk	risk	NOUN
faba-151	211	15	does	do	AUX
faba-151	211	16	not	not	PART
faba-151	211	17	have	have	VERB
faba-151	211	18	an	an	DET
faba-151	211	19	effect	effect	NOUN
faba-151	211	20	on	on	ADP
faba-151	211	21	the	the	DET
faba-151	211	22	earnings	earning	NOUN
faba-151	211	23	response	response	NOUN
faba-151	211	24	coefficient	coefficient	NOUN
faba-151	211	25	,	,	PUNCT
faba-151	211	26	thus	thus	ADV
faba-151	211	27	h4	h4	NOUN
faba-151	211	28	is	be	AUX
faba-151	211	29	rejected	reject	VERB
faba-151	211	30	.	.	PUNCT
faba-151	212	1	after	after	ADP
faba-151	212	2	conducting	conduct	VERB
faba-151	212	3	data	datum	NOUN
faba-151	212	4	testing	testing	NOUN
faba-151	212	5	,	,	PUNCT
faba-151	212	6	the	the	DET
faba-151	212	7	classical	classical	ADJ
faba-151	212	8	assumption	assumption	NOUN
faba-151	212	9	analysis	analysis	NOUN
faba-151	212	10	consisting	consist	VERB
faba-151	212	11	of	of	ADP
faba-151	212	12	kolmogorov	kolmogorov	ADJ
faba-151	212	13	-	-	PUNCT
faba-151	212	14	smirnov	smirnov	ADJ
faba-151	212	15	normality	normality	NOUN
faba-151	212	16	test	test	NOUN
faba-151	212	17	showed	show	VERB
faba-151	212	18	that	that	SCONJ
faba-151	212	19	the	the	DET
faba-151	212	20	data	data	NOUN
faba-151	212	21	is	be	AUX
faba-151	212	22	normally	normally	ADV
faba-151	212	23	distributed	distribute	VERB
faba-151	212	24	,	,	PUNCT
faba-151	212	25	followed	follow	VERB
faba-151	212	26	by	by	ADP
faba-151	212	27	the	the	DET
faba-151	212	28	variance	variance	NOUN
faba-151	212	29	inflation	inflation	NOUN
faba-151	212	30	factor	factor	NOUN
faba-151	212	31	indicating	indicate	VERB
faba-151	212	32	the	the	DET
faba-151	212	33	absence	absence	NOUN
faba-151	212	34	of	of	ADP
faba-151	212	35	multicollinearity	multicollinearity	NOUN
faba-151	212	36	issues	issue	NOUN
faba-151	212	37	.	.	PUNCT
faba-151	213	1	furthermore	furthermore	ADV
faba-151	213	2	,	,	PUNCT
faba-151	213	3	it	it	PRON
faba-151	213	4	is	be	AUX
faba-151	213	5	free	free	ADJ
faba-151	213	6	from	from	ADP
faba-151	213	7	heteroscedasticity	heteroscedasticity	NOUN
faba-151	213	8	as	as	SCONJ
faba-151	213	9	shown	show	VERB
faba-151	213	10	by	by	ADP
faba-151	213	11	the	the	DET
faba-151	213	12	glejser	glejser	PROPN
faba-151	213	13	test	test	NOUN
faba-151	213	14	and	and	CCONJ
faba-151	213	15	does	do	AUX
faba-151	213	16	not	not	PART
faba-151	213	17	contain	contain	VERB
faba-151	213	18	indications	indication	NOUN
faba-151	213	19	of	of	ADP
faba-151	213	20	autocorrelation	autocorrelation	NOUN
faba-151	213	21	as	as	ADP
faba-151	213	22	durbin	durbin	PROPN
faba-151	213	23	watson	watson	PROPN
faba-151	213	24	test	test	NOUN
faba-151	213	25	for	for	ADP
faba-151	213	26	data	datum	NOUN
faba-151	213	27	distribution	distribution	NOUN
faba-151	213	28	.	.	PUNCT
faba-151	214	1	the	the	DET
faba-151	214	2	following	follow	VERB
faba-151	214	3	are	be	AUX
faba-151	214	4	the	the	DET
faba-151	214	5	results	result	NOUN
faba-151	214	6	of	of	ADP
faba-151	214	7	the	the	DET
faba-151	214	8	classical	classical	ADJ
faba-151	214	9	assumption	assumption	NOUN
faba-151	214	10	analysis	analysis	NOUN
faba-151	214	11	:	:	PUNCT
faba-151	214	12	table	table	NOUN
faba-151	214	13	3	3	NUM
faba-151	214	14	.	.	PUNCT
faba-151	214	15	classical	classical	ADJ
faba-151	214	16	assumption	assumption	NOUN
faba-151	214	17	analysis	analysis	NOUN
faba-151	214	18	variable	variable	NOUN
faba-151	214	19	kolmogorovsmirnov	kolmogorovsmirnov	VERB
faba-151	214	20	p	p	NOUN
faba-151	214	21	-	-	PUNCT
faba-151	214	22	value	value	NOUN
faba-151	214	23	variance	variance	NOUN
faba-151	214	24	inflation	inflation	NOUN
faba-151	214	25	factor	factor	NOUN
faba-151	214	26	glesjer	glesjer	PROPN
faba-151	214	27	test	test	NOUN
faba-151	214	28	durbin	durbin	PROPN
faba-151	214	29	watson	watson	PROPN
faba-151	214	30	unstandardized	unstandardize	VERB
faba-151	214	31	residual	residual	ADJ
faba-151	214	32	:	:	PUNCT
faba-151	214	33	0,118	0,118	NUM
faba-151	214	34	2,250	2,250	NUM
faba-151	214	35	accounting	accounting	NOUN
faba-151	214	36	conservatism	conservatism	NOUN
faba-151	214	37	1,211	1,211	NUM
faba-151	214	38	0,966	0,966	NUM
faba-151	214	39	profitabilitas	profitabilita	VERB
faba-151	214	40	1,970	1,970	NUM
faba-151	214	41	0,327	0,327	NUM
faba-151	214	42	growth	growth	NOUN
faba-151	214	43	opportunities	opportunitie	VERB
faba-151	214	44	1,828	1,828	NUM
faba-151	214	45	0,971	0,971	NUM
faba-151	214	46	default	default	NOUN
faba-151	214	47	risk	risk	NOUN
faba-151	214	48	1,220	1,220	NUM
faba-151	214	49	0,264	0,264	NUM
faba-151	214	50	sources	source	NOUN
faba-151	214	51	:	:	PUNCT
faba-151	214	52	the	the	DET
faba-151	214	53	data	data	NOUN
faba-151	214	54	is	be	AUX
faba-151	214	55	processed	process	VERB
faba-151	214	56	,	,	PUNCT
faba-151	214	57	researchers	researcher	NOUN
faba-151	214	58	from	from	ADP
faba-151	214	59	ibm	ibm	PROPN
faba-151	214	60	spss	spss	PROPN
faba-151	214	61	statistics	statistics	PROPN
faba-151	214	62	version	version	PROPN
faba-151	214	63	25.0	25.0	NUM
faba-151	214	64	.	.	PUNCT
faba-151	215	1	discussions	discussion	NOUN
faba-151	215	2	in	in	ADP
faba-151	215	3	this	this	DET
faba-151	215	4	study	study	NOUN
faba-151	215	5	,	,	PUNCT
faba-151	215	6	the	the	DET
faba-151	215	7	variable	variable	NOUN
faba-151	215	8	of	of	ADP
faba-151	215	9	accounting	account	VERB
faba-151	215	10	conservatism	conservatism	NOUN
faba-151	215	11	has	have	VERB
faba-151	215	12	a	a	DET
faba-151	215	13	significant	significant	ADJ
faba-151	215	14	influence	influence	NOUN
faba-151	215	15	on	on	ADP
faba-151	215	16	the	the	DET
faba-151	215	17	earnings	earning	NOUN
faba-151	215	18	response	response	NOUN
faba-151	215	19	coefficient	coefficient	NOUN
faba-151	215	20	.	.	PUNCT
faba-151	216	1	this	this	PRON
faba-151	216	2	indicates	indicate	VERB
faba-151	216	3	that	that	SCONJ
faba-151	216	4	the	the	PRON
faba-151	216	5	higher	high	ADJ
faba-151	216	6	the	the	DET
faba-151	216	7	accounting	accounting	NOUN
faba-151	216	8	conservatism	conservatism	NOUN
faba-151	216	9	of	of	ADP
faba-151	216	10	a	a	DET
faba-151	216	11	company	company	NOUN
faba-151	216	12	,	,	PUNCT
faba-151	216	13	the	the	PRON
faba-151	216	14	lower	low	ADJ
faba-151	216	15	its	its	PRON
faba-151	216	16	earnings	earning	NOUN
faba-151	216	17	response	response	NOUN
faba-151	216	18	coefficient	coefficient	NOUN
faba-151	216	19	.	.	PUNCT
faba-151	217	1	this	this	PRON
faba-151	217	2	is	be	AUX
faba-151	217	3	supported	support	VERB
faba-151	217	4	by	by	ADP
faba-151	217	5	the	the	DET
faba-151	217	6	test	test	NOUN
faba-151	217	7	results	result	NOUN
faba-151	217	8	,	,	PUNCT
faba-151	217	9	where	where	SCONJ
faba-151	217	10	the	the	DET
faba-151	217	11	significance	significance	NOUN
faba-151	217	12	value	value	NOUN
faba-151	217	13	of	of	ADP
faba-151	217	14	t	t	PROPN
faba-151	217	15	-	-	PUNCT
faba-151	217	16	test	test	NOUN
faba-151	217	17	is	be	AUX
faba-151	217	18	obtained	obtain	VERB
faba-151	217	19	as	as	ADP
faba-151	217	20	a	a	DET
faba-151	217	21	p	p	NOUN
faba-151	217	22	-	-	PUNCT
faba-151	217	23	value	value	NOUN
faba-151	217	24	of	of	ADP
faba-151	217	25	0.031	0.031	NUM
faba-151	217	26	<	<	X
faba-151	217	27	α	α	PROPN
faba-151	217	28	0.05	0.05	NUM
faba-151	217	29	.	.	PUNCT
faba-151	218	1	the	the	DET
faba-151	218	2	earnings	earning	NOUN
faba-151	218	3	response	response	NOUN
faba-151	218	4	coefficient	coefficient	NOUN
faba-151	218	5	reflects	reflect	VERB
faba-151	218	6	the	the	DET
faba-151	218	7	extent	extent	NOUN
faba-151	218	8	to	to	PART
faba-151	218	9	which	which	PRON
faba-151	218	10	changes	change	NOUN
faba-151	218	11	in	in	ADP
faba-151	218	12	a	a	DET
faba-151	218	13	company	company	NOUN
faba-151	218	14	's	's	PART
faba-151	218	15	earnings	earning	NOUN
faba-151	218	16	can	can	AUX
faba-151	218	17	be	be	AUX
faba-151	218	18	explained	explain	VERB
faba-151	218	19	by	by	ADP
faba-151	218	20	changes	change	NOUN
faba-151	218	21	in	in	ADP
faba-151	218	22	market	market	NOUN
faba-151	218	23	earnings	earning	NOUN
faba-151	218	24	.	.	PUNCT
faba-151	219	1	therefore	therefore	ADV
faba-151	219	2	,	,	PUNCT
faba-151	219	3	investors	investor	NOUN
faba-151	219	4	should	should	AUX
faba-151	219	5	consider	consider	VERB
faba-151	219	6	the	the	DET
faba-151	219	7	factor	factor	NOUN
faba-151	219	8	of	of	ADP
faba-151	219	9	accounting	account	VERB
faba-151	219	10	conservatism	conservatism	NOUN
faba-151	219	11	when	when	SCONJ
faba-151	219	12	making	make	VERB
faba-151	219	13	investment	investment	NOUN
faba-151	219	14	decisions	decision	NOUN
faba-151	219	15	.	.	PUNCT
faba-151	220	1	this	this	PRON
faba-151	220	2	means	mean	VERB
faba-151	220	3	that	that	SCONJ
faba-151	220	4	behind	behind	ADP
faba-151	220	5	adi	adi	PROPN
faba-151	220	6	gunanto	gunanto	PROPN
faba-151	220	7	/	/	SYM
faba-151	220	8	finance	finance	NOUN
faba-151	220	9	,	,	PUNCT
faba-151	220	10	accounting	accounting	NOUN
faba-151	220	11	and	and	CCONJ
faba-151	220	12	business	business	NOUN
faba-151	220	13	analysis	analysis	NOUN
faba-151	220	14	,	,	PUNCT
faba-151	220	15	volume	volume	NOUN
faba-151	220	16	5	5	NUM
faba-151	220	17	,	,	PUNCT
faba-151	220	18	issue	issue	NOUN
faba-151	220	19	1	1	NUM
faba-151	220	20	,	,	PUNCT
faba-151	220	21	2023	2023	NUM
faba-151	220	22	67	67	NUM
faba-151	220	23	the	the	DET
faba-151	220	24	influence	influence	NOUN
faba-151	220	25	of	of	ADP
faba-151	220	26	accounting	account	VERB
faba-151	220	27	conservatism	conservatism	NOUN
faba-151	220	28	on	on	ADP
faba-151	220	29	the	the	DET
faba-151	220	30	earnings	earning	NOUN
faba-151	220	31	response	response	NOUN
faba-151	220	32	coefficient	coefficient	NOUN
faba-151	220	33	is	be	AUX
faba-151	220	34	the	the	DET
faba-151	220	35	fact	fact	NOUN
faba-151	220	36	that	that	SCONJ
faba-151	220	37	a	a	DET
faba-151	220	38	conservative	conservative	ADJ
faba-151	220	39	approach	approach	NOUN
faba-151	220	40	requires	require	VERB
faba-151	220	41	companies	company	NOUN
faba-151	220	42	to	to	PART
faba-151	220	43	be	be	AUX
faba-151	220	44	more	more	ADV
faba-151	220	45	cautious	cautious	ADJ
faba-151	220	46	in	in	ADP
faba-151	220	47	recognizing	recognize	VERB
faba-151	220	48	earnings	earning	NOUN
faba-151	220	49	.	.	PUNCT
faba-151	221	1	in	in	ADP
faba-151	221	2	situations	situation	NOUN
faba-151	221	3	where	where	SCONJ
faba-151	221	4	companies	company	NOUN
faba-151	221	5	face	face	VERB
faba-151	221	6	uncertainty	uncertainty	NOUN
faba-151	221	7	or	or	CCONJ
faba-151	221	8	risk	risk	NOUN
faba-151	221	9	,	,	PUNCT
faba-151	221	10	they	they	PRON
faba-151	221	11	are	be	AUX
faba-151	221	12	more	more	ADV
faba-151	221	13	likely	likely	ADJ
faba-151	221	14	to	to	PART
faba-151	221	15	delay	delay	VERB
faba-151	221	16	the	the	DET
faba-151	221	17	recognition	recognition	NOUN
faba-151	221	18	of	of	ADP
faba-151	221	19	earnings	earning	NOUN
faba-151	221	20	or	or	CCONJ
faba-151	221	21	reduce	reduce	VERB
faba-151	221	22	their	their	PRON
faba-151	221	23	value	value	NOUN
faba-151	221	24	.	.	PUNCT
faba-151	222	1	this	this	PRON
faba-151	222	2	can	can	AUX
faba-151	222	3	reduce	reduce	VERB
faba-151	222	4	earnings	earning	NOUN
faba-151	222	5	fluctuations	fluctuation	NOUN
faba-151	222	6	and	and	CCONJ
faba-151	222	7	result	result	VERB
faba-151	222	8	in	in	ADP
faba-151	222	9	a	a	DET
faba-151	222	10	lower	low	ADJ
faba-151	222	11	earnings	earning	NOUN
faba-151	222	12	response	response	NOUN
faba-151	222	13	coefficient	coefficient	NOUN
faba-151	222	14	.	.	PUNCT
faba-151	223	1	meanwhile	meanwhile	ADV
faba-151	223	2	,	,	PUNCT
faba-151	223	3	the	the	DET
faba-151	223	4	profitability	profitability	NOUN
faba-151	223	5	variable	variable	NOUN
faba-151	223	6	does	do	AUX
faba-151	223	7	not	not	PART
faba-151	223	8	have	have	VERB
faba-151	223	9	a	a	DET
faba-151	223	10	significant	significant	ADJ
faba-151	223	11	influence	influence	NOUN
faba-151	223	12	on	on	ADP
faba-151	223	13	the	the	DET
faba-151	223	14	earnings	earning	NOUN
faba-151	223	15	response	response	NOUN
faba-151	223	16	coefficient	coefficient	NOUN
faba-151	223	17	.	.	PUNCT
faba-151	224	1	this	this	PRON
faba-151	224	2	indicates	indicate	VERB
faba-151	224	3	that	that	SCONJ
faba-151	224	4	investors	investor	NOUN
faba-151	224	5	do	do	AUX
faba-151	224	6	not	not	PART
faba-151	224	7	need	need	VERB
faba-151	224	8	to	to	PART
faba-151	224	9	pay	pay	VERB
faba-151	224	10	too	too	ADV
faba-151	224	11	much	much	ADJ
faba-151	224	12	attention	attention	NOUN
faba-151	224	13	to	to	ADP
faba-151	224	14	profitability	profitability	NOUN
faba-151	224	15	factors	factor	NOUN
faba-151	224	16	when	when	SCONJ
faba-151	224	17	making	make	VERB
faba-151	224	18	investment	investment	NOUN
faba-151	224	19	decisions	decision	NOUN
faba-151	224	20	.	.	PUNCT
faba-151	225	1	this	this	PRON
faba-151	225	2	is	be	AUX
faba-151	225	3	supported	support	VERB
faba-151	225	4	by	by	ADP
faba-151	225	5	the	the	DET
faba-151	225	6	test	test	NOUN
faba-151	225	7	results	result	NOUN
faba-151	225	8	,	,	PUNCT
faba-151	225	9	where	where	SCONJ
faba-151	225	10	the	the	DET
faba-151	225	11	significance	significance	NOUN
faba-151	225	12	value	value	NOUN
faba-151	225	13	of	of	ADP
faba-151	225	14	t	t	PROPN
faba-151	225	15	-	-	PUNCT
faba-151	225	16	test	test	NOUN
faba-151	225	17	is	be	AUX
faba-151	225	18	obtained	obtain	VERB
faba-151	225	19	as	as	ADP
faba-151	225	20	a	a	DET
faba-151	225	21	p	p	NOUN
faba-151	225	22	-	-	PUNCT
faba-151	225	23	value	value	NOUN
faba-151	225	24	of	of	ADP
faba-151	225	25	0.894	0.894	NUM
faba-151	225	26	>	>	X
faba-151	225	27	α	α	PROPN
faba-151	225	28	0.05	0.05	NUM
faba-151	225	29	.	.	PUNCT
faba-151	226	1	however	however	ADV
faba-151	226	2	,	,	PUNCT
faba-151	226	3	this	this	PRON
faba-151	226	4	does	do	AUX
faba-151	226	5	not	not	PART
faba-151	226	6	mean	mean	VERB
faba-151	226	7	that	that	SCONJ
faba-151	226	8	profitability	profitability	NOUN
faba-151	226	9	is	be	AUX
faba-151	226	10	not	not	PART
faba-151	226	11	important	important	ADJ
faba-151	226	12	for	for	ADP
faba-151	226	13	the	the	DET
faba-151	226	14	sustainability	sustainability	NOUN
faba-151	226	15	of	of	ADP
faba-151	226	16	a	a	DET
faba-151	226	17	company	company	NOUN
faba-151	226	18	.	.	PUNCT
faba-151	227	1	profitability	profitability	NOUN
faba-151	227	2	remains	remain	VERB
faba-151	227	3	an	an	DET
faba-151	227	4	important	important	ADJ
faba-151	227	5	factor	factor	NOUN
faba-151	227	6	in	in	ADP
faba-151	227	7	business	business	NOUN
faba-151	227	8	continuity	continuity	NOUN
faba-151	227	9	.	.	PUNCT
faba-151	228	1	the	the	DET
faba-151	228	2	nonsignificant	nonsignificant	ADJ
faba-151	228	3	influence	influence	NOUN
faba-151	228	4	of	of	ADP
faba-151	228	5	profitability	profitability	NOUN
faba-151	228	6	in	in	ADP
faba-151	228	7	this	this	DET
faba-151	228	8	study	study	NOUN
faba-151	228	9	on	on	ADP
faba-151	228	10	the	the	DET
faba-151	228	11	earnings	earning	NOUN
faba-151	228	12	response	response	NOUN
faba-151	228	13	coefficient	coefficient	NOUN
faba-151	228	14	indicates	indicate	VERB
faba-151	228	15	that	that	SCONJ
faba-151	228	16	in	in	ADP
faba-151	228	17	a	a	DET
faba-151	228	18	specific	specific	ADJ
faba-151	228	19	context	context	NOUN
faba-151	228	20	,	,	PUNCT
faba-151	228	21	profitability	profitability	NOUN
faba-151	228	22	does	do	AUX
faba-151	228	23	not	not	PART
faba-151	228	24	have	have	VERB
faba-151	228	25	a	a	DET
faba-151	228	26	direct	direct	ADJ
faba-151	228	27	relationship	relationship	NOUN
faba-151	228	28	with	with	ADP
faba-151	228	29	the	the	DET
faba-151	228	30	extent	extent	NOUN
faba-151	228	31	to	to	PART
faba-151	228	32	which	which	PRON
faba-151	228	33	changes	change	NOUN
faba-151	228	34	in	in	ADP
faba-151	228	35	a	a	DET
faba-151	228	36	company	company	NOUN
faba-151	228	37	's	's	PART
faba-151	228	38	earnings	earning	NOUN
faba-151	228	39	are	be	AUX
faba-151	228	40	influenced	influence	VERB
faba-151	228	41	by	by	ADP
faba-151	228	42	changes	change	NOUN
faba-151	228	43	in	in	ADP
faba-151	228	44	market	market	NOUN
faba-151	228	45	earnings	earning	NOUN
faba-151	228	46	.	.	PUNCT
faba-151	229	1	furthermore	furthermore	ADV
faba-151	229	2	,	,	PUNCT
faba-151	229	3	the	the	DET
faba-151	229	4	growth	growth	NOUN
faba-151	229	5	opportunity	opportunity	NOUN
faba-151	229	6	variable	variable	NOUN
faba-151	229	7	has	have	VERB
faba-151	229	8	a	a	DET
faba-151	229	9	significant	significant	ADJ
faba-151	229	10	influence	influence	NOUN
faba-151	229	11	on	on	ADP
faba-151	229	12	the	the	DET
faba-151	229	13	earnings	earning	NOUN
faba-151	229	14	response	response	NOUN
faba-151	229	15	coefficient	coefficient	NOUN
faba-151	229	16	.	.	PUNCT
faba-151	230	1	this	this	PRON
faba-151	230	2	indicates	indicate	VERB
faba-151	230	3	that	that	SCONJ
faba-151	230	4	the	the	PRON
faba-151	230	5	higher	high	ADJ
faba-151	230	6	the	the	DET
faba-151	230	7	growth	growth	NOUN
faba-151	230	8	opportunity	opportunity	NOUN
faba-151	230	9	of	of	ADP
faba-151	230	10	a	a	DET
faba-151	230	11	company	company	NOUN
faba-151	230	12	,	,	PUNCT
faba-151	230	13	the	the	PRON
faba-151	230	14	higher	high	ADJ
faba-151	230	15	its	its	PRON
faba-151	230	16	earnings	earning	NOUN
faba-151	230	17	response	response	NOUN
faba-151	230	18	coefficient	coefficient	NOUN
faba-151	230	19	.	.	PUNCT
faba-151	231	1	this	this	PRON
faba-151	231	2	is	be	AUX
faba-151	231	3	supported	support	VERB
faba-151	231	4	by	by	ADP
faba-151	231	5	the	the	DET
faba-151	231	6	test	test	NOUN
faba-151	231	7	results	result	NOUN
faba-151	231	8	,	,	PUNCT
faba-151	231	9	where	where	SCONJ
faba-151	231	10	the	the	DET
faba-151	231	11	significance	significance	NOUN
faba-151	231	12	value	value	NOUN
faba-151	231	13	of	of	ADP
faba-151	231	14	t	t	PROPN
faba-151	231	15	-	-	PUNCT
faba-151	231	16	test	test	NOUN
faba-151	231	17	is	be	AUX
faba-151	231	18	obtained	obtain	VERB
faba-151	231	19	as	as	ADP
faba-151	231	20	a	a	DET
faba-151	231	21	p	p	NOUN
faba-151	231	22	-	-	PUNCT
faba-151	231	23	value	value	NOUN
faba-151	231	24	of	of	ADP
faba-151	231	25	0.004	0.004	NUM
faba-151	231	26	<	<	X
faba-151	231	27	α	α	PROPN
faba-151	231	28	0.05	0.05	NUM
faba-151	231	29	.	.	PUNCT
faba-151	232	1	investors	investor	NOUN
faba-151	232	2	should	should	AUX
faba-151	232	3	consider	consider	VERB
faba-151	232	4	the	the	DET
faba-151	232	5	growth	growth	NOUN
faba-151	232	6	opportunity	opportunity	NOUN
faba-151	232	7	factor	factor	NOUN
faba-151	232	8	when	when	SCONJ
faba-151	232	9	making	make	VERB
faba-151	232	10	investment	investment	NOUN
faba-151	232	11	decisions	decision	NOUN
faba-151	232	12	because	because	SCONJ
faba-151	232	13	companies	company	NOUN
faba-151	232	14	with	with	ADP
faba-151	232	15	high	high	ADJ
faba-151	232	16	growth	growth	NOUN
faba-151	232	17	opportunity	opportunity	NOUN
faba-151	232	18	can	can	AUX
faba-151	232	19	provide	provide	VERB
faba-151	232	20	greater	great	ADJ
faba-151	232	21	returns	return	NOUN
faba-151	232	22	in	in	ADP
faba-151	232	23	the	the	DET
faba-151	232	24	future	future	NOUN
faba-151	232	25	.	.	PUNCT
faba-151	233	1	this	this	DET
faba-151	233	2	finding	finding	NOUN
faba-151	233	3	can	can	AUX
faba-151	233	4	conclude	conclude	VERB
faba-151	233	5	that	that	SCONJ
faba-151	233	6	companies	company	NOUN
faba-151	233	7	with	with	ADP
faba-151	233	8	high	high	ADJ
faba-151	233	9	growth	growth	NOUN
faba-151	233	10	opportunity	opportunity	NOUN
faba-151	233	11	tend	tend	VERB
faba-151	233	12	to	to	PART
faba-151	233	13	have	have	VERB
faba-151	233	14	higher	high	ADJ
faba-151	233	15	earnings	earning	NOUN
faba-151	233	16	response	response	NOUN
faba-151	233	17	coefficients	coefficient	NOUN
faba-151	233	18	.	.	PUNCT
faba-151	234	1	growth	growth	NOUN
faba-151	234	2	opportunity	opportunity	NOUN
faba-151	234	3	reflects	reflect	VERB
faba-151	234	4	the	the	DET
faba-151	234	5	potential	potential	NOUN
faba-151	234	6	of	of	ADP
faba-151	234	7	a	a	DET
faba-151	234	8	company	company	NOUN
faba-151	234	9	to	to	PART
faba-151	234	10	generate	generate	VERB
faba-151	234	11	earnings	earning	NOUN
faba-151	234	12	growth	growth	NOUN
faba-151	234	13	in	in	ADP
faba-151	234	14	the	the	DET
faba-151	234	15	future	future	NOUN
faba-151	234	16	.	.	PUNCT
faba-151	235	1	therefore	therefore	ADV
faba-151	235	2	,	,	PUNCT
faba-151	235	3	investors	investor	NOUN
faba-151	235	4	should	should	AUX
faba-151	235	5	consider	consider	VERB
faba-151	235	6	this	this	DET
faba-151	235	7	factor	factor	NOUN
faba-151	235	8	in	in	ADP
faba-151	235	9	investment	investment	NOUN
faba-151	235	10	decision	decision	NOUN
faba-151	235	11	making	making	NOUN
faba-151	235	12	.	.	PUNCT
faba-151	236	1	lastly	lastly	ADV
faba-151	236	2	,	,	PUNCT
faba-151	236	3	the	the	DET
faba-151	236	4	default	default	NOUN
faba-151	236	5	risk	risk	NOUN
faba-151	236	6	variable	variable	NOUN
faba-151	236	7	does	do	AUX
faba-151	236	8	not	not	PART
faba-151	236	9	have	have	VERB
faba-151	236	10	a	a	DET
faba-151	236	11	significant	significant	ADJ
faba-151	236	12	influence	influence	NOUN
faba-151	236	13	on	on	ADP
faba-151	236	14	the	the	DET
faba-151	236	15	earnings	earning	NOUN
faba-151	236	16	response	response	NOUN
faba-151	236	17	coefficient	coefficient	NOUN
faba-151	236	18	.	.	PUNCT
faba-151	237	1	this	this	PRON
faba-151	237	2	is	be	AUX
faba-151	237	3	further	far	ADV
faba-151	237	4	supported	support	VERB
faba-151	237	5	by	by	ADP
faba-151	237	6	the	the	DET
faba-151	237	7	test	test	NOUN
faba-151	237	8	results	result	NOUN
faba-151	237	9	,	,	PUNCT
faba-151	237	10	where	where	SCONJ
faba-151	237	11	the	the	DET
faba-151	237	12	significance	significance	NOUN
faba-151	237	13	value	value	NOUN
faba-151	237	14	of	of	ADP
faba-151	237	15	t	t	PROPN
faba-151	237	16	-	-	PUNCT
faba-151	237	17	test	test	NOUN
faba-151	237	18	is	be	AUX
faba-151	237	19	obtained	obtain	VERB
faba-151	237	20	as	as	ADP
faba-151	237	21	a	a	DET
faba-151	237	22	p	p	NOUN
faba-151	237	23	-	-	PUNCT
faba-151	237	24	value	value	NOUN
faba-151	237	25	of	of	ADP
faba-151	237	26	0.571	0.571	NUM
faba-151	237	27	>	>	PUNCT
faba-151	237	28	α	α	PRON
faba-151	237	29	0.05	0.05	NUM
faba-151	237	30	.	.	PUNCT
faba-151	238	1	this	this	PRON
faba-151	238	2	indicates	indicate	VERB
faba-151	238	3	that	that	SCONJ
faba-151	238	4	investors	investor	NOUN
faba-151	238	5	do	do	AUX
faba-151	238	6	not	not	PART
faba-151	238	7	need	need	VERB
faba-151	238	8	to	to	PART
faba-151	238	9	pay	pay	VERB
faba-151	238	10	too	too	ADV
faba-151	238	11	much	much	ADJ
faba-151	238	12	attention	attention	NOUN
faba-151	238	13	to	to	PART
faba-151	238	14	default	default	VERB
faba-151	238	15	risk	risk	NOUN
faba-151	238	16	factors	factor	NOUN
faba-151	238	17	when	when	SCONJ
faba-151	238	18	making	make	VERB
faba-151	238	19	investment	investment	NOUN
faba-151	238	20	decisions	decision	NOUN
faba-151	238	21	.	.	PUNCT
faba-151	239	1	default	default	NOUN
faba-151	239	2	risk	risk	NOUN
faba-151	239	3	reflects	reflect	VERB
faba-151	239	4	the	the	DET
faba-151	239	5	risk	risk	NOUN
faba-151	239	6	of	of	ADP
faba-151	239	7	a	a	DET
faba-151	239	8	company	company	NOUN
faba-151	239	9	's	's	PART
faba-151	239	10	failure	failure	NOUN
faba-151	239	11	to	to	PART
faba-151	239	12	pay	pay	VERB
faba-151	239	13	in	in	ADP
faba-151	239	14	the	the	DET
faba-151	239	15	event	event	NOUN
faba-151	239	16	of	of	ADP
faba-151	239	17	bankruptcy	bankruptcy	NOUN
faba-151	239	18	.	.	PUNCT
faba-151	240	1	however	however	ADV
faba-151	240	2	,	,	PUNCT
faba-151	240	3	investors	investor	NOUN
faba-151	240	4	still	still	ADV
faba-151	240	5	need	need	VERB
faba-151	240	6	to	to	PART
faba-151	240	7	consider	consider	VERB
faba-151	240	8	default	default	NOUN
faba-151	240	9	risk	risk	NOUN
faba-151	240	10	.	.	PUNCT
faba-151	241	1	nevertheless	nevertheless	ADV
faba-151	241	2	,	,	PUNCT
faba-151	241	3	default	default	NOUN
faba-151	241	4	risk	risk	NOUN
faba-151	241	5	does	do	AUX
faba-151	241	6	not	not	PART
faba-151	241	7	directly	directly	ADV
faba-151	241	8	affect	affect	VERB
faba-151	241	9	the	the	DET
faba-151	241	10	extent	extent	NOUN
faba-151	241	11	to	to	PART
faba-151	241	12	which	which	PRON
faba-151	241	13	changes	change	NOUN
faba-151	241	14	in	in	ADP
faba-151	241	15	a	a	DET
faba-151	241	16	company	company	NOUN
faba-151	241	17	's	's	PART
faba-151	241	18	earnings	earning	NOUN
faba-151	241	19	are	be	AUX
faba-151	241	20	influenced	influence	VERB
faba-151	241	21	by	by	ADP
faba-151	241	22	changes	change	NOUN
faba-151	241	23	in	in	ADP
faba-151	241	24	market	market	NOUN
faba-151	241	25	earnings	earning	NOUN
faba-151	241	26	.	.	PUNCT
faba-151	242	1	the	the	DET
faba-151	242	2	findings	finding	NOUN
faba-151	242	3	of	of	ADP
faba-151	242	4	this	this	DET
faba-151	242	5	research	research	NOUN
faba-151	242	6	are	be	AUX
faba-151	242	7	consistent	consistent	ADJ
faba-151	242	8	with	with	ADP
faba-151	242	9	previous	previous	ADJ
faba-151	242	10	studies	study	NOUN
faba-151	242	11	(	(	PUNCT
faba-151	242	12	hamdan	hamdan	PROPN
faba-151	242	13	2020	2020	NUM
faba-151	242	14	;	;	PUNCT
faba-151	242	15	wijayanti	wijayanti	VERB
faba-151	242	16	et	et	PROPN
faba-151	242	17	al	al	PROPN
faba-151	242	18	.	.	PROPN
faba-151	242	19	2020	2020	NUM
faba-151	242	20	;	;	PUNCT
faba-151	242	21	paramita	paramita	PROPN
faba-151	242	22	et	et	PROPN
faba-151	242	23	al	al	PROPN
faba-151	242	24	.	.	PROPN
faba-151	242	25	2020	2020	NUM
faba-151	242	26	;	;	PUNCT
faba-151	242	27	khalifa	khalifa	PROPN
faba-151	242	28	et	et	PROPN
faba-151	242	29	al	al	PROPN
faba-151	242	30	.	.	PROPN
faba-151	242	31	2022	2022	NUM
faba-151	242	32	;	;	PUNCT
faba-151	242	33	du	du	PROPN
faba-151	242	34	et	et	PROPN
faba-151	242	35	al	al	PROPN
faba-151	242	36	.	.	PROPN
faba-151	242	37	2022	2022	NUM
faba-151	242	38	;	;	PUNCT
faba-151	242	39	liu	liu	PROPN
faba-151	242	40	et	et	PROPN
faba-151	242	41	al	al	PROPN
faba-151	242	42	.	.	PROPN
faba-151	242	43	2023	2023	NUM
faba-151	242	44	;	;	PUNCT
faba-151	242	45	sa'ad	sa'ad	PROPN
faba-151	242	46	et	et	PROPN
faba-151	242	47	al	al	PROPN
faba-151	242	48	.	.	PROPN
faba-151	242	49	2023	2023	NUM
faba-151	242	50	;	;	PUNCT
faba-151	242	51	basu	basu	PROPN
faba-151	242	52	et	et	PROPN
faba-151	242	53	al	al	PROPN
faba-151	242	54	.	.	PROPN
faba-151	242	55	2023	2023	NUM
faba-151	242	56	)	)	PUNCT
faba-151	242	57	that	that	PRON
faba-151	242	58	show	show	VERB
faba-151	242	59	the	the	DET
faba-151	242	60	influence	influence	NOUN
faba-151	242	61	of	of	ADP
faba-151	242	62	the	the	DET
faba-151	242	63	accounting	accounting	NOUN
faba-151	242	64	conservatism	conservatism	NOUN
faba-151	242	65	and	and	CCONJ
faba-151	242	66	growth	growth	NOUN
faba-151	242	67	opportunity	opportunity	NOUN
faba-151	242	68	variables	variable	NOUN
faba-151	242	69	on	on	ADP
faba-151	242	70	the	the	DET
faba-151	242	71	earnings	earning	NOUN
faba-151	242	72	response	response	NOUN
faba-151	242	73	coefficient	coefficient	NOUN
faba-151	242	74	,	,	PUNCT
faba-151	242	75	as	as	ADV
faba-151	242	76	well	well	ADV
faba-151	242	77	as	as	ADP
faba-151	242	78	the	the	DET
faba-151	242	79	lack	lack	NOUN
faba-151	242	80	of	of	ADP
faba-151	242	81	influence	influence	NOUN
faba-151	242	82	of	of	ADP
faba-151	242	83	the	the	DET
faba-151	242	84	profitability	profitability	NOUN
faba-151	242	85	and	and	CCONJ
faba-151	242	86	default	default	NOUN
faba-151	242	87	risk	risk	NOUN
faba-151	242	88	variables	variable	NOUN
faba-151	242	89	on	on	ADP
faba-151	242	90	the	the	DET
faba-151	242	91	earnings	earning	NOUN
faba-151	242	92	response	response	NOUN
faba-151	242	93	coefficient	coefficient	NOUN
faba-151	242	94	.	.	PUNCT
faba-151	243	1	this	this	PRON
faba-151	243	2	indicates	indicate	VERB
faba-151	243	3	that	that	SCONJ
faba-151	243	4	these	these	DET
faba-151	243	5	factors	factor	NOUN
faba-151	243	6	indeed	indeed	ADV
faba-151	243	7	have	have	VERB
faba-151	243	8	a	a	DET
faba-151	243	9	significant	significant	ADJ
faba-151	243	10	influence	influence	NOUN
faba-151	243	11	on	on	ADP
faba-151	243	12	the	the	DET
faba-151	243	13	earnings	earning	NOUN
faba-151	243	14	response	response	NOUN
faba-151	243	15	coefficient	coefficient	NOUN
faba-151	243	16	and	and	CCONJ
faba-151	243	17	should	should	AUX
faba-151	243	18	be	be	AUX
faba-151	243	19	considered	consider	VERB
faba-151	243	20	by	by	ADP
faba-151	243	21	investors	investor	NOUN
faba-151	243	22	in	in	ADP
faba-151	243	23	making	make	VERB
faba-151	243	24	investment	investment	NOUN
faba-151	243	25	decisions	decision	NOUN
faba-151	243	26	.	.	PUNCT
faba-151	244	1	furthermore	furthermore	ADV
faba-151	244	2	,	,	PUNCT
faba-151	244	3	the	the	DET
faba-151	244	4	findings	finding	NOUN
faba-151	244	5	of	of	ADP
faba-151	244	6	this	this	DET
faba-151	244	7	research	research	NOUN
faba-151	244	8	are	be	AUX
faba-151	244	9	not	not	PART
faba-151	244	10	in	in	ADP
faba-151	244	11	line	line	NOUN
faba-151	244	12	with	with	ADP
faba-151	244	13	studies	study	NOUN
faba-151	244	14	conducted	conduct	VERB
faba-151	244	15	by	by	ADP
faba-151	244	16	(	(	PUNCT
faba-151	244	17	jaggi	jaggi	NOUN
faba-151	244	18	et	et	PROPN
faba-151	244	19	al	al	PROPN
faba-151	244	20	.	.	PROPN
faba-151	244	21	2022	2022	NUM
faba-151	244	22	;	;	PUNCT
faba-151	244	23	jategaonkar	jategaonkar	PROPN
faba-151	244	24	et	et	PROPN
faba-151	244	25	al	al	PROPN
faba-151	244	26	.	.	PROPN
faba-151	244	27	2023	2023	NUM
faba-151	244	28	;	;	PUNCT
faba-151	244	29	ivanov	ivanov	PROPN
faba-151	244	30	and	and	CCONJ
faba-151	244	31	faulkner	faulkner	NOUN
faba-151	244	32	2023	2023	NUM
faba-151	244	33	;	;	PUNCT
faba-151	244	34	d’augusta	d’augusta	ADJ
faba-151	244	35	and	and	CCONJ
faba-151	244	36	grossetti	grossetti	NOUN
faba-151	244	37	2023	2023	NUM
faba-151	244	38	;	;	PUNCT
faba-151	244	39	ritonga	ritonga	VERB
faba-151	244	40	et	et	PROPN
faba-151	244	41	al	al	PROPN
faba-151	244	42	.	.	PROPN
faba-151	244	43	2023	2023	NUM
faba-151	244	44	)	)	PUNCT
faba-151	244	45	that	that	PRON
faba-151	244	46	indicate	indicate	VERB
faba-151	244	47	a	a	DET
faba-151	244	48	negative	negative	ADJ
faba-151	244	49	influence	influence	NOUN
faba-151	244	50	of	of	ADP
faba-151	244	51	the	the	DET
faba-151	244	52	accounting	accounting	NOUN
faba-151	244	53	conservatism	conservatism	NOUN
faba-151	244	54	and	and	CCONJ
faba-151	244	55	growth	growth	NOUN
faba-151	244	56	opportunity	opportunity	NOUN
faba-151	244	57	variables	variable	NOUN
faba-151	244	58	on	on	ADP
faba-151	244	59	the	the	DET
faba-151	244	60	earnings	earning	NOUN
faba-151	244	61	response	response	NOUN
faba-151	244	62	coefficient	coefficient	NOUN
faba-151	244	63	.	.	PUNCT
faba-151	245	1	this	this	PRON
faba-151	245	2	means	mean	VERB
faba-151	245	3	that	that	SCONJ
faba-151	245	4	both	both	DET
faba-151	245	5	variables	variable	NOUN
faba-151	245	6	indicate	indicate	VERB
faba-151	245	7	that	that	SCONJ
faba-151	245	8	the	the	DET
faba-151	245	9	increase	increase	NOUN
faba-151	245	10	in	in	ADP
faba-151	245	11	a	a	DET
faba-151	245	12	company	company	NOUN
faba-151	245	13	's	's	PART
faba-151	245	14	earnings	earning	NOUN
faba-151	245	15	is	be	AUX
faba-151	245	16	not	not	PART
faba-151	245	17	fully	fully	ADV
faba-151	245	18	reflected	reflect	VERB
faba-151	245	19	in	in	ADP
faba-151	245	20	the	the	DET
faba-151	245	21	reported	report	VERB
faba-151	245	22	earnings	earning	NOUN
faba-151	245	23	changes	change	NOUN
faba-151	245	24	and	and	CCONJ
faba-151	245	25	the	the	DET
faba-151	245	26	focus	focus	NOUN
faba-151	245	27	of	of	ADP
faba-151	245	28	the	the	DET
faba-151	245	29	company	company	NOUN
faba-151	245	30	on	on	ADP
faba-151	245	31	long	long	ADJ
faba-151	245	32	-	-	PUNCT
faba-151	245	33	term	term	NOUN
faba-151	245	34	growth	growth	NOUN
faba-151	245	35	and	and	CCONJ
faba-151	245	36	development	development	NOUN
faba-151	245	37	weakens	weaken	VERB
faba-151	245	38	the	the	DET
faba-151	245	39	earnings	earning	NOUN
faba-151	245	40	response	response	NOUN
faba-151	245	41	to	to	ADP
faba-151	245	42	changes	change	NOUN
faba-151	245	43	in	in	ADP
faba-151	245	44	earnings	earning	NOUN
faba-151	245	45	under	under	ADP
faba-151	245	46	certain	certain	ADJ
faba-151	245	47	conditions	condition	NOUN
faba-151	245	48	.	.	PUNCT
faba-151	246	1	overall	overall	ADV
faba-151	246	2	,	,	PUNCT
faba-151	246	3	this	this	DET
faba-151	246	4	research	research	NOUN
faba-151	246	5	recommends	recommend	VERB
faba-151	246	6	that	that	SCONJ
faba-151	246	7	investors	investor	NOUN
faba-151	246	8	consider	consider	VERB
faba-151	246	9	accounting	account	VERB
faba-151	246	10	conservatism	conservatism	NOUN
faba-151	246	11	and	and	CCONJ
faba-151	246	12	growth	growth	NOUN
faba-151	246	13	opportunity	opportunity	NOUN
faba-151	246	14	factors	factor	NOUN
faba-151	246	15	when	when	SCONJ
faba-151	246	16	making	make	VERB
faba-151	246	17	investment	investment	NOUN
faba-151	246	18	decisions	decision	NOUN
faba-151	246	19	,	,	PUNCT
faba-151	246	20	while	while	SCONJ
faba-151	246	21	profitability	profitability	NOUN
faba-151	246	22	and	and	CCONJ
faba-151	246	23	default	default	NOUN
faba-151	246	24	risk	risk	NOUN
faba-151	246	25	factors	factor	NOUN
faba-151	246	26	should	should	AUX
faba-151	246	27	not	not	PART
faba-151	246	28	be	be	AUX
faba-151	246	29	considered	consider	VERB
faba-151	246	30	as	as	ADP
faba-151	246	31	primary	primary	ADJ
faba-151	246	32	factors	factor	NOUN
faba-151	246	33	.	.	PUNCT
faba-151	247	1	however	however	ADV
faba-151	247	2	,	,	PUNCT
faba-151	247	3	investors	investor	NOUN
faba-151	247	4	still	still	ADV
faba-151	247	5	need	need	VERB
faba-151	247	6	to	to	PART
faba-151	247	7	consider	consider	VERB
faba-151	247	8	all	all	DET
faba-151	247	9	these	these	DET
faba-151	247	10	factors	factor	NOUN
faba-151	247	11	holistically	holistically	ADV
faba-151	247	12	when	when	SCONJ
faba-151	247	13	making	make	VERB
faba-151	247	14	investment	investment	NOUN
faba-151	247	15	decisions	decision	NOUN
faba-151	247	16	.	.	PUNCT
faba-151	248	1	researchers	researcher	NOUN
faba-151	248	2	,	,	PUNCT
faba-151	248	3	in	in	ADP
faba-151	248	4	the	the	DET
faba-151	248	5	context	context	NOUN
faba-151	248	6	of	of	ADP
faba-151	248	7	this	this	DET
faba-151	248	8	scientific	scientific	ADJ
faba-151	248	9	study	study	NOUN
faba-151	248	10	,	,	PUNCT
faba-151	248	11	observe	observe	VERB
faba-151	248	12	opportunities	opportunity	NOUN
faba-151	248	13	in	in	ADP
faba-151	248	14	terms	term	NOUN
faba-151	248	15	of	of	ADP
faba-151	248	16	collaboration	collaboration	NOUN
faba-151	248	17	between	between	ADP
faba-151	248	18	net	net	ADJ
faba-151	248	19	profit	profit	NOUN
faba-151	248	20	margin	margin	NOUN
faba-151	248	21	,	,	PUNCT
faba-151	248	22	tax	tax	NOUN
faba-151	248	23	efficiency	efficiency	NOUN
faba-151	248	24	,	,	PUNCT
faba-151	248	25	return	return	VERB
faba-151	248	26	on	on	ADP
faba-151	248	27	equity	equity	NOUN
faba-151	248	28	,	,	PUNCT
faba-151	248	29	and	and	CCONJ
faba-151	248	30	return	return	VERB
faba-151	248	31	on	on	ADP
faba-151	248	32	investment	investment	NOUN
faba-151	248	33	,	,	PUNCT
faba-151	248	34	which	which	PRON
faba-151	248	35	can	can	AUX
faba-151	248	36	have	have	VERB
faba-151	248	37	a	a	DET
faba-151	248	38	significant	significant	ADJ
faba-151	248	39	impact	impact	NOUN
faba-151	248	40	on	on	ADP
faba-151	248	41	future	future	ADJ
faba-151	248	42	research	research	NOUN
faba-151	248	43	.	.	PUNCT
faba-151	249	1	this	this	PRON
faba-151	249	2	is	be	AUX
faba-151	249	3	because	because	SCONJ
faba-151	249	4	the	the	DET
faba-151	249	5	collaboration	collaboration	NOUN
faba-151	249	6	of	of	ADP
faba-151	249	7	these	these	DET
faba-151	249	8	strategies	strategy	NOUN
faba-151	249	9	provides	provide	VERB
faba-151	249	10	companies	company	NOUN
faba-151	249	11	with	with	ADP
faba-151	249	12	opportunities	opportunity	NOUN
faba-151	249	13	to	to	PART
faba-151	249	14	enhance	enhance	VERB
faba-151	249	15	profit	profit	NOUN
faba-151	249	16	growth	growth	NOUN
faba-151	249	17	by	by	ADP
faba-151	249	18	optimizing	optimize	VERB
faba-151	249	19	profitability	profitability	NOUN
faba-151	249	20	,	,	PUNCT
faba-151	249	21	managing	manage	VERB
faba-151	249	22	taxes	taxis	NOUN
faba-151	249	23	efficiently	efficiently	ADV
faba-151	249	24	,	,	PUNCT
faba-151	249	25	increasing	increase	VERB
faba-151	249	26	their	their	PRON
faba-151	249	27	own	own	ADJ
faba-151	249	28	capital	capital	NOUN
faba-151	249	29	returns	return	NOUN
faba-151	249	30	,	,	PUNCT
faba-151	249	31	and	and	CCONJ
faba-151	249	32	selecting	select	VERB
faba-151	249	33	investments	investment	NOUN
faba-151	249	34	that	that	PRON
faba-151	249	35	yield	yield	VERB
faba-151	249	36	high	high	ADJ
faba-151	249	37	returns	return	NOUN
faba-151	249	38	.	.	PUNCT
faba-151	250	1	in	in	ADP
faba-151	250	2	future	future	ADJ
faba-151	250	3	research	research	NOUN
faba-151	250	4	,	,	PUNCT
faba-151	250	5	these	these	DET
faba-151	250	6	factors	factor	NOUN
faba-151	250	7	can	can	AUX
faba-151	250	8	be	be	AUX
faba-151	250	9	combined	combine	VERB
faba-151	250	10	in	in	ADP
faba-151	250	11	the	the	DET
faba-151	250	12	analysis	analysis	NOUN
faba-151	250	13	to	to	PART
faba-151	250	14	provide	provide	VERB
faba-151	250	15	deeper	deep	ADJ
faba-151	250	16	insights	insight	NOUN
faba-151	250	17	into	into	ADP
faba-151	250	18	how	how	SCONJ
faba-151	250	19	the	the	DET
faba-151	250	20	collaboration	collaboration	NOUN
faba-151	250	21	between	between	ADP
faba-151	250	22	these	these	DET
faba-151	250	23	indicators	indicator	NOUN
faba-151	250	24	supports	support	VERB
faba-151	250	25	company	company	NOUN
faba-151	250	26	profit	profit	NOUN
faba-151	250	27	growth	growth	NOUN
faba-151	250	28	.	.	PUNCT
faba-151	251	1	conclusion	conclusion	NOUN
faba-151	251	2	to	to	PART
faba-151	251	3	make	make	VERB
faba-151	251	4	better	well	ADJ
faba-151	251	5	investment	investment	NOUN
faba-151	251	6	decisions	decision	NOUN
faba-151	251	7	,	,	PUNCT
faba-151	251	8	investors	investor	NOUN
faba-151	251	9	need	need	VERB
faba-151	251	10	to	to	PART
faba-151	251	11	consider	consider	VERB
faba-151	251	12	all	all	DET
faba-151	251	13	relevant	relevant	ADJ
faba-151	251	14	factors	factor	NOUN
faba-151	251	15	holistically	holistically	ADV
faba-151	251	16	and	and	CCONJ
faba-151	251	17	not	not	PART
faba-151	251	18	just	just	ADV
faba-151	251	19	focus	focus	VERB
faba-151	251	20	on	on	ADP
faba-151	251	21	a	a	DET
faba-151	251	22	single	single	ADJ
faba-151	251	23	factor	factor	NOUN
faba-151	251	24	.	.	PUNCT
faba-151	252	1	the	the	DET
faba-151	252	2	conclusion	conclusion	NOUN
faba-151	252	3	of	of	ADP
faba-151	252	4	this	this	DET
faba-151	252	5	research	research	NOUN
faba-151	252	6	indicates	indicate	VERB
faba-151	252	7	that	that	SCONJ
faba-151	252	8	accounting	account	VERB
faba-151	252	9	conservatism	conservatism	NOUN
faba-151	252	10	and	and	CCONJ
faba-151	252	11	growth	growth	NOUN
faba-151	252	12	opportunities	opportunity	NOUN
faba-151	252	13	are	be	AUX
faba-151	252	14	significant	significant	ADJ
faba-151	252	15	factors	factor	NOUN
faba-151	252	16	in	in	ADP
faba-151	252	17	determining	determine	VERB
faba-151	252	18	earnings	earning	NOUN
faba-151	252	19	response	response	NOUN
faba-151	252	20	coefficients	coefficient	NOUN
faba-151	252	21	,	,	PUNCT
faba-151	252	22	thus	thus	ADV
faba-151	252	23	these	these	DET
faba-151	252	24	factors	factor	NOUN
faba-151	252	25	need	need	VERB
faba-151	252	26	to	to	PART
faba-151	252	27	be	be	AUX
faba-151	252	28	seriously	seriously	ADV
faba-151	252	29	considered	consider	VERB
faba-151	252	30	in	in	ADP
faba-151	252	31	investment	investment	NOUN
faba-151	252	32	decision	decision	NOUN
faba-151	252	33	-	-	PUNCT
faba-151	252	34	making	making	NOUN
faba-151	252	35	.	.	PUNCT
faba-151	253	1	additionally	additionally	ADV
faba-151	253	2	,	,	PUNCT
faba-151	253	3	investors	investor	NOUN
faba-151	253	4	should	should	AUX
faba-151	253	5	also	also	ADV
faba-151	253	6	take	take	VERB
faba-151	253	7	into	into	ADP
faba-151	253	8	account	account	NOUN
faba-151	253	9	profitability	profitability	NOUN
faba-151	253	10	and	and	CCONJ
faba-151	253	11	default	default	NOUN
faba-151	253	12	risk	risk	NOUN
faba-151	253	13	as	as	ADP
faba-151	253	14	part	part	NOUN
faba-151	253	15	of	of	ADP
faba-151	253	16	the	the	DET
faba-151	253	17	holistic	holistic	ADJ
faba-151	253	18	consideration	consideration	NOUN
faba-151	253	19	in	in	ADP
faba-151	253	20	investment	investment	NOUN
faba-151	253	21	decisions	decision	NOUN
faba-151	253	22	.	.	PUNCT
faba-151	254	1	although	although	SCONJ
faba-151	254	2	these	these	DET
faba-151	254	3	two	two	NUM
faba-151	254	4	factors	factor	NOUN
faba-151	254	5	do	do	AUX
faba-151	254	6	not	not	PART
faba-151	254	7	have	have	VERB
faba-151	254	8	a	a	DET
faba-151	254	9	significant	significant	ADJ
faba-151	254	10	impact	impact	NOUN
faba-151	254	11	on	on	ADP
faba-151	254	12	earnings	earning	NOUN
faba-151	254	13	response	response	NOUN
faba-151	254	14	coefficients	coefficient	NOUN
faba-151	254	15	,	,	PUNCT
faba-151	254	16	they	they	PRON
faba-151	254	17	still	still	ADV
faba-151	254	18	play	play	VERB
faba-151	254	19	an	an	DET
faba-151	254	20	important	important	ADJ
faba-151	254	21	role	role	NOUN
faba-151	254	22	in	in	ADP
faba-151	254	23	determining	determine	VERB
faba-151	254	24	a	a	DET
faba-151	254	25	company	company	NOUN
faba-151	254	26	's	's	PART
faba-151	254	27	performance	performance	NOUN
faba-151	254	28	.	.	PUNCT
faba-151	255	1	adi	adi	PROPN
faba-151	255	2	gunanto	gunanto	PROPN
faba-151	255	3	/	/	SYM
faba-151	255	4	finance	finance	NOUN
faba-151	255	5	,	,	PUNCT
faba-151	255	6	accounting	accounting	NOUN
faba-151	255	7	and	and	CCONJ
faba-151	255	8	business	business	NOUN
faba-151	255	9	analysis	analysis	NOUN
faba-151	255	10	,	,	PUNCT
faba-151	255	11	volume	volume	NOUN
faba-151	255	12	5	5	NUM
faba-151	255	13	,	,	PUNCT
faba-151	255	14	issue	issue	NOUN
faba-151	255	15	1	1	NUM
faba-151	255	16	,	,	PUNCT
faba-151	255	17	2023	2023	NUM
faba-151	255	18	68	68	NUM
faba-151	255	19	therefore	therefore	ADV
faba-151	255	20	,	,	PUNCT
faba-151	255	21	investors	investor	NOUN
faba-151	255	22	need	need	VERB
faba-151	255	23	to	to	PART
faba-151	255	24	conduct	conduct	VERB
faba-151	255	25	comprehensive	comprehensive	ADJ
faba-151	255	26	holistic	holistic	ADJ
faba-151	255	27	analysis	analysis	NOUN
faba-151	255	28	involving	involve	VERB
faba-151	255	29	all	all	DET
faba-151	255	30	relevant	relevant	ADJ
faba-151	255	31	factors	factor	NOUN
faba-151	255	32	in	in	ADP
faba-151	255	33	investment	investment	NOUN
faba-151	255	34	decision	decision	NOUN
faba-151	255	35	-	-	PUNCT
faba-151	255	36	making	making	NOUN
faba-151	255	37	.	.	PUNCT
faba-151	256	1	investors	investor	NOUN
faba-151	256	2	should	should	AUX
faba-151	256	3	pay	pay	VERB
faba-151	256	4	attention	attention	NOUN
faba-151	256	5	to	to	ADP
faba-151	256	6	accounting	account	VERB
faba-151	256	7	conservatism	conservatism	NOUN
faba-151	256	8	and	and	CCONJ
faba-151	256	9	growth	growth	NOUN
faba-151	256	10	opportunities	opportunity	NOUN
faba-151	256	11	as	as	ADP
faba-151	256	12	significant	significant	ADJ
faba-151	256	13	factors	factor	NOUN
faba-151	256	14	in	in	ADP
faba-151	256	15	determining	determine	VERB
faba-151	256	16	earnings	earning	NOUN
faba-151	256	17	response	response	NOUN
faba-151	256	18	coefficients	coefficient	NOUN
faba-151	256	19	.	.	PUNCT
faba-151	257	1	furthermore	furthermore	ADV
faba-151	257	2	,	,	PUNCT
faba-151	257	3	profitability	profitability	NOUN
faba-151	257	4	and	and	CCONJ
faba-151	257	5	default	default	NOUN
faba-151	257	6	risk	risk	NOUN
faba-151	257	7	factors	factor	NOUN
faba-151	257	8	should	should	AUX
faba-151	257	9	also	also	ADV
faba-151	257	10	be	be	AUX
faba-151	257	11	considered	consider	VERB
faba-151	257	12	in	in	ADP
faba-151	257	13	holistic	holistic	ADJ
faba-151	257	14	analysis	analysis	NOUN
faba-151	257	15	,	,	PUNCT
faba-151	257	16	despite	despite	SCONJ
faba-151	257	17	not	not	PART
faba-151	257	18	having	have	VERB
faba-151	257	19	a	a	DET
faba-151	257	20	significant	significant	ADJ
faba-151	257	21	impact	impact	NOUN
faba-151	257	22	on	on	ADP
faba-151	257	23	earnings	earning	NOUN
faba-151	257	24	response	response	NOUN
faba-151	257	25	coefficients	coefficient	NOUN
faba-151	257	26	.	.	PUNCT
faba-151	258	1	by	by	ADP
faba-151	258	2	conducting	conduct	VERB
faba-151	258	3	comprehensive	comprehensive	ADJ
faba-151	258	4	holistic	holistic	ADJ
faba-151	258	5	analysis	analysis	NOUN
faba-151	258	6	,	,	PUNCT
faba-151	258	7	investors	investor	NOUN
faba-151	258	8	can	can	AUX
faba-151	258	9	make	make	VERB
faba-151	258	10	better	well	ADJ
faba-151	258	11	investment	investment	NOUN
faba-151	258	12	decisions	decision	NOUN
faba-151	258	13	and	and	CCONJ
faba-151	258	14	minimize	minimize	VERB
faba-151	258	15	the	the	DET
faba-151	258	16	risk	risk	NOUN
faba-151	258	17	of	of	ADP
faba-151	258	18	losses	loss	NOUN
faba-151	258	19	.	.	PUNCT
faba-151	259	1	these	these	DET
faba-151	259	2	findings	finding	NOUN
faba-151	259	3	emphasize	emphasize	VERB
faba-151	259	4	that	that	SCONJ
faba-151	259	5	investors	investor	NOUN
faba-151	259	6	need	need	VERB
faba-151	259	7	to	to	PART
faba-151	259	8	conduct	conduct	VERB
faba-151	259	9	in	in	ADP
faba-151	259	10	depth	depth	NOUN
faba-151	259	11	analysis	analysis	NOUN
faba-151	259	12	involving	involve	VERB
faba-151	259	13	all	all	DET
faba-151	259	14	these	these	DET
faba-151	259	15	factors	factor	NOUN
faba-151	259	16	to	to	PART
faba-151	259	17	make	make	VERB
faba-151	259	18	better	well	ADJ
faba-151	259	19	investment	investment	NOUN
faba-151	259	20	decisions	decision	NOUN
faba-151	259	21	,	,	PUNCT
faba-151	259	22	supported	support	VERB
faba-151	259	23	by	by	ADP
faba-151	259	24	theoretical	theoretical	ADJ
faba-151	259	25	studies	study	NOUN
faba-151	259	26	such	such	ADJ
faba-151	259	27	as	as	ADP
faba-151	259	28	accounting	account	VERB
faba-151	259	29	conservatism	conservatism	NOUN
faba-151	259	30	theory	theory	NOUN
faba-151	259	31	,	,	PUNCT
faba-151	259	32	earnings	earning	NOUN
faba-151	259	33	response	response	NOUN
faba-151	259	34	theory	theory	NOUN
faba-151	259	35	,	,	PUNCT
faba-151	259	36	investment	investment	NOUN
faba-151	259	37	theory	theory	NOUN
faba-151	259	38	,	,	PUNCT
faba-151	259	39	and	and	CCONJ
faba-151	259	40	firm	firm	ADJ
faba-151	259	41	performance	performance	NOUN
faba-151	259	42	theory	theory	NOUN
faba-151	259	43	.	.	PUNCT
faba-151	260	1	in	in	ADP
faba-151	260	2	addition	addition	NOUN
faba-151	260	3	,	,	PUNCT
faba-151	260	4	companies	company	NOUN
faba-151	260	5	should	should	AUX
faba-151	260	6	provide	provide	VERB
faba-151	260	7	transparent	transparent	ADJ
faba-151	260	8	financial	financial	ADJ
faba-151	260	9	reports	report	NOUN
faba-151	260	10	,	,	PUNCT
faba-151	260	11	maintain	maintain	VERB
faba-151	260	12	a	a	DET
faba-151	260	13	focus	focus	NOUN
faba-151	260	14	on	on	ADP
faba-151	260	15	long	long	ADJ
faba-151	260	16	-	-	PUNCT
faba-151	260	17	term	term	NOUN
faba-151	260	18	growth	growth	NOUN
faba-151	260	19	,	,	PUNCT
faba-151	260	20	strive	strive	VERB
faba-151	260	21	to	to	PART
faba-151	260	22	strengthen	strengthen	VERB
faba-151	260	23	profitability	profitability	NOUN
faba-151	260	24	,	,	PUNCT
faba-151	260	25	and	and	CCONJ
faba-151	260	26	have	have	VERB
faba-151	260	27	effective	effective	ADJ
faba-151	260	28	risk	risk	NOUN
faba-151	260	29	management	management	NOUN
faba-151	260	30	strategies	strategy	NOUN
faba-151	260	31	to	to	PART
faba-151	260	32	demonstrate	demonstrate	VERB
faba-151	260	33	to	to	ADP
faba-151	260	34	investors	investor	NOUN
faba-151	260	35	.	.	PUNCT
faba-151	261	1	this	this	PRON
faba-151	261	2	will	will	AUX
faba-151	261	3	provide	provide	VERB
faba-151	261	4	confidence	confidence	NOUN
faba-151	261	5	and	and	CCONJ
faba-151	261	6	aid	aid	NOUN
faba-151	261	7	in	in	ADP
faba-151	261	8	investment	investment	NOUN
faba-151	261	9	decision	decision	NOUN
faba-151	261	10	making	making	NOUN
faba-151	261	11	.	.	PUNCT
faba-151	262	1	the	the	DET
faba-151	262	2	findings	finding	NOUN
faba-151	262	3	of	of	ADP
faba-151	262	4	this	this	DET
faba-151	262	5	research	research	NOUN
faba-151	262	6	are	be	AUX
faba-151	262	7	not	not	PART
faba-151	262	8	directly	directly	ADV
faba-151	262	9	related	relate	VERB
faba-151	262	10	to	to	ADP
faba-151	262	11	the	the	DET
faba-151	262	12	post	post	ADJ
faba-151	262	13	-	-	ADJ
faba-151	262	14	covid-19	covid-19	ADJ
faba-151	262	15	outbreak	outbreak	NOUN
faba-151	262	16	,	,	PUNCT
faba-151	262	17	either	either	CCONJ
faba-151	262	18	globally	globally	ADV
faba-151	262	19	or	or	CCONJ
faba-151	262	20	in	in	ADP
faba-151	262	21	indonesia	indonesia	PROPN
faba-151	262	22	.	.	PUNCT
faba-151	263	1	however	however	ADV
faba-151	263	2	,	,	PUNCT
faba-151	263	3	these	these	DET
faba-151	263	4	findings	finding	NOUN
faba-151	263	5	are	be	AUX
faba-151	263	6	more	more	ADV
faba-151	263	7	general	general	ADJ
faba-151	263	8	and	and	CCONJ
faba-151	263	9	applicable	applicable	ADJ
faba-151	263	10	to	to	ADP
faba-151	263	11	the	the	DET
faba-151	263	12	overall	overall	ADJ
faba-151	263	13	investment	investment	NOUN
faba-151	263	14	situation	situation	NOUN
faba-151	263	15	.	.	PUNCT
faba-151	264	1	the	the	DET
faba-151	264	2	values	value	NOUN
faba-151	264	3	discussed	discuss	VERB
faba-151	264	4	are	be	AUX
faba-151	264	5	related	relate	VERB
faba-151	264	6	to	to	ADP
faba-151	264	7	the	the	DET
faba-151	264	8	importance	importance	NOUN
faba-151	264	9	of	of	ADP
faba-151	264	10	considering	consider	VERB
faba-151	264	11	relevant	relevant	ADJ
faba-151	264	12	factors	factor	NOUN
faba-151	264	13	holistically	holistically	ADV
faba-151	264	14	in	in	ADP
faba-151	264	15	making	make	VERB
faba-151	264	16	investment	investment	NOUN
faba-151	264	17	decisions	decision	NOUN
faba-151	264	18	,	,	PUNCT
faba-151	264	19	which	which	PRON
faba-151	264	20	include	include	VERB
faba-151	264	21	accounting	accounting	NOUN
faba-151	264	22	conservatism	conservatism	NOUN
faba-151	264	23	,	,	PUNCT
faba-151	264	24	growth	growth	NOUN
faba-151	264	25	opportunities	opportunity	NOUN
faba-151	264	26	,	,	PUNCT
faba-151	264	27	profitability	profitability	NOUN
faba-151	264	28	,	,	PUNCT
faba-151	264	29	and	and	CCONJ
faba-151	264	30	default	default	NOUN
faba-151	264	31	risk	risk	NOUN
faba-151	264	32	.	.	PUNCT
faba-151	265	1	although	although	SCONJ
faba-151	265	2	not	not	PART
faba-151	265	3	explicitly	explicitly	ADV
faba-151	265	4	related	relate	VERB
faba-151	265	5	to	to	ADP
faba-151	265	6	the	the	DET
faba-151	265	7	post	post	ADJ
faba-151	265	8	-	-	ADJ
faba-151	265	9	covid-19	covid-19	ADJ
faba-151	265	10	outbreak	outbreak	NOUN
faba-151	265	11	,	,	PUNCT
faba-151	265	12	the	the	DET
faba-151	265	13	researchers	researcher	NOUN
faba-151	265	14	acknowledge	acknowledge	VERB
faba-151	265	15	that	that	SCONJ
faba-151	265	16	the	the	DET
faba-151	265	17	principles	principle	NOUN
faba-151	265	18	described	describe	VERB
faba-151	265	19	remain	remain	VERB
faba-151	265	20	relevant	relevant	ADJ
faba-151	265	21	in	in	ADP
faba-151	265	22	situations	situation	NOUN
faba-151	265	23	before	before	ADP
faba-151	265	24	or	or	CCONJ
faba-151	265	25	after	after	ADP
faba-151	265	26	the	the	DET
faba-151	265	27	pandemic	pandemic	NOUN
faba-151	265	28	.	.	PUNCT
faba-151	266	1	as	as	ADP
faba-151	266	2	an	an	DET
faba-151	266	3	investor	investor	NOUN
faba-151	266	4	,	,	PUNCT
faba-151	266	5	it	it	PRON
faba-151	266	6	is	be	AUX
faba-151	266	7	necessary	necessary	ADJ
faba-151	266	8	to	to	PART
faba-151	266	9	consider	consider	VERB
faba-151	266	10	in	in	ADP
faba-151	266	11	-	-	PUNCT
faba-151	266	12	depth	depth	NOUN
faba-151	266	13	analysis	analysis	NOUN
faba-151	266	14	and	and	CCONJ
faba-151	266	15	understand	understand	VERB
faba-151	266	16	these	these	DET
faba-151	266	17	factors	factor	NOUN
faba-151	266	18	to	to	PART
faba-151	266	19	help	help	VERB
faba-151	266	20	make	make	VERB
faba-151	266	21	much	much	ADV
faba-151	266	22	better	well	ADJ
faba-151	266	23	investment	investment	NOUN
faba-151	266	24	decisions	decision	NOUN
faba-151	266	25	,	,	PUNCT
faba-151	266	26	regardless	regardless	ADV
faba-151	266	27	of	of	ADP
faba-151	266	28	the	the	DET
faba-151	266	29	context	context	NOUN
faba-151	266	30	of	of	ADP
faba-151	266	31	the	the	DET
faba-151	266	32	post	post	ADJ
faba-151	266	33	-	-	ADJ
faba-151	266	34	covid-19	covid-19	ADJ
faba-151	266	35	outbreak	outbreak	NOUN
faba-151	266	36	.	.	PUNCT
faba-151	267	1	references	reference	NOUN
faba-151	267	2	alia	alia	ADV
faba-151	267	3	,	,	PUNCT
faba-151	267	4	m.	m.	NOUN
faba-151	267	5	a.	a.	NOUN
faba-151	267	6	,	,	PUNCT
faba-151	267	7	and	and	CCONJ
faba-151	267	8	a.	a.	PROPN
faba-151	267	9	k.	k.	PROPN
faba-151	267	10	abusarees	abusaree	NOUN
faba-151	267	11	.	.	PUNCT
faba-151	268	1	2023	2023	NUM
faba-151	268	2	.	.	PUNCT
faba-151	269	1	reducing	reduce	VERB
faba-151	269	2	cost	cost	NOUN
faba-151	269	3	of	of	ADP
faba-151	269	4	capital	capital	NOUN
faba-151	269	5	.	.	PUNCT
faba-151	270	1	do	do	VERB
faba-151	270	2	voluntary	voluntary	ADJ
faba-151	270	3	disclosure	disclosure	NOUN
faba-151	270	4	and	and	CCONJ
faba-151	270	5	accounting	accounting	NOUN
faba-151	270	6	conservatism	conservatism	NOUN
faba-151	270	7	contribute	contribute	VERB
faba-151	270	8	?	?	PUNCT
faba-151	270	9	.	.	PUNCT
faba-151	271	1	fiib	fiib	PROPN
faba-151	271	2	business	business	PROPN
faba-151	271	3	review	review	PROPN
faba-151	271	4	,	,	PUNCT
faba-151	271	5	23197145221145753	23197145221145753	NUM
faba-151	271	6	.	.	PUNCT
faba-151	272	1	azarifar	azarifar	PROPN
faba-151	272	2	,	,	PUNCT
faba-151	272	3	d.	d.	PROPN
faba-151	272	4	2023	2023	NUM
faba-151	272	5	.	.	PUNCT
faba-151	273	1	an	an	DET
faba-151	273	2	entropy	entropy	NOUN
faba-151	273	3	-	-	PUNCT
faba-151	273	4	topsis	topsis	NOUN
faba-151	273	5	based	base	VERB
faba-151	273	6	methodology	methodology	NOUN
faba-151	273	7	to	to	PART
faba-151	273	8	measure	measure	VERB
faba-151	273	9	the	the	DET
faba-151	273	10	financial	financial	ADJ
faba-151	273	11	effect	effect	NOUN
faba-151	273	12	of	of	ADP
faba-151	273	13	conditional	conditional	ADJ
faba-151	273	14	and	and	CCONJ
faba-151	273	15	unconditional	unconditional	ADJ
faba-151	273	16	conservatism	conservatism	NOUN
faba-151	273	17	on	on	ADP
faba-151	273	18	operating	operate	VERB
faba-151	273	19	cash	cash	NOUN
faba-151	273	20	flow	flow	NOUN
faba-151	273	21	in	in	ADP
faba-151	273	22	companies	company	NOUN
faba-151	273	23	listed	list	VERB
faba-151	273	24	on	on	ADP
faba-151	273	25	the	the	DET
faba-151	273	26	tehran	tehran	PROPN
faba-151	273	27	stock	stock	PROPN
faba-151	273	28	exchange	exchange	PROPN
faba-151	273	29	.	.	PUNCT
faba-151	274	1	advances	advance	NOUN
faba-151	274	2	in	in	ADP
faba-151	274	3	mathematical	mathematical	ADJ
faba-151	274	4	finance	finance	NOUN
faba-151	274	5	and	and	CCONJ
faba-151	274	6	applications	application	NOUN
faba-151	274	7	.	.	PUNCT
faba-151	275	1	basu	basu	PROPN
faba-151	275	2	,	,	PUNCT
faba-151	275	3	s.	s.	PROPN
faba-151	275	4	,	,	PUNCT
faba-151	275	5	t.	t.	NOUN
faba-151	275	6	canace	canace	NOUN
faba-151	275	7	,	,	PUNCT
faba-151	275	8	m.	m.	NOUN
faba-151	275	9	cecchini	cecchini	NOUN
faba-151	275	10	,	,	PUNCT
faba-151	275	11	and	and	CCONJ
faba-151	275	12	y.	y.	PROPN
faba-151	275	13	liang	liang	PROPN
faba-151	275	14	.	.	PUNCT
faba-151	276	1	2023	2023	NUM
faba-151	276	2	.	.	PUNCT
faba-151	277	1	the	the	DET
faba-151	277	2	impact	impact	NOUN
faba-151	277	3	of	of	ADP
faba-151	277	4	conservatism	conservatism	NOUN
faba-151	277	5	and	and	CCONJ
faba-151	277	6	supply	supply	NOUN
faba-151	277	7	chain	chain	NOUN
faba-151	277	8	finance	finance	NOUN
faba-151	277	9	on	on	ADP
faba-151	277	10	bad	bad	ADJ
faba-151	277	11	debt	debt	NOUN
faba-151	277	12	expense	expense	NOUN
faba-151	277	13	.	.	PUNCT
faba-151	278	1	available	available	ADJ
faba-151	278	2	at	at	ADP
faba-151	278	3	ssrn	ssrn	PROPN
faba-151	278	4	4328778	4328778	NUM
faba-151	278	5	.	.	PUNCT
faba-151	279	1	biddle	biddle	PROPN
faba-151	279	2	,	,	PUNCT
faba-151	279	3	g.	g.	PROPN
faba-151	279	4	c.	c.	PROPN
faba-151	279	5	,	,	PUNCT
faba-151	279	6	l.	l.	PROPN
faba-151	279	7	m.	m.	PROPN
faba-151	279	8	ma	ma	PROPN
faba-151	279	9	,	,	PUNCT
faba-151	279	10	and	and	CCONJ
faba-151	279	11	f.	f.	PROPN
faba-151	279	12	m.	m.	PROPN
faba-151	279	13	song	song	PROPN
faba-151	279	14	.	.	PUNCT
faba-151	280	1	2022	2022	NUM
faba-151	280	2	.	.	PUNCT
faba-151	281	1	accounting	account	VERB
faba-151	281	2	conservatism	conservatism	NOUN
faba-151	281	3	and	and	CCONJ
faba-151	281	4	bankruptcy	bankruptcy	NOUN
faba-151	281	5	risk	risk	NOUN
faba-151	281	6	.	.	PUNCT
faba-151	282	1	journal	journal	NOUN
faba-151	282	2	of	of	ADP
faba-151	282	3	accounting	accounting	NOUN
faba-151	282	4	,	,	PUNCT
faba-151	282	5	auditing	auditing	NOUN
faba-151	282	6	&	&	CCONJ
faba-151	282	7	finance	finance	PROPN
faba-151	282	8	,	,	PUNCT
faba-151	282	9	37(2	37(2	PROPN
faba-151	282	10	)	)	PUNCT
faba-151	282	11	,	,	PUNCT
faba-151	282	12	295	295	NUM
faba-151	282	13	-	-	SYM
faba-151	282	14	323	323	NUM
faba-151	282	15	.	.	PUNCT
faba-151	283	1	cerqueira	cerqueira	PROPN
faba-151	283	2	,	,	PUNCT
faba-151	283	3	a.	a.	NOUN
faba-151	283	4	,	,	PUNCT
faba-151	283	5	and	and	CCONJ
faba-151	283	6	c.	c.	PROPN
faba-151	283	7	pereira	pereira	PROPN
faba-151	283	8	.	.	PROPN
faba-151	283	9	2020	2020	NUM
faba-151	283	10	.	.	PUNCT
faba-151	284	1	the	the	DET
faba-151	284	2	effect	effect	NOUN
faba-151	284	3	of	of	ADP
faba-151	284	4	economic	economic	ADJ
faba-151	284	5	conditions	condition	NOUN
faba-151	284	6	on	on	ADP
faba-151	284	7	accounting	account	VERB
faba-151	284	8	conservatism	conservatism	NOUN
faba-151	284	9	under	under	ADP
faba-151	284	10	ifrs	ifrs	PROPN
faba-151	284	11	in	in	ADP
faba-151	284	12	europe	europe	PROPN
faba-151	284	13	.	.	PUNCT
faba-151	285	1	review	review	NOUN
faba-151	285	2	of	of	ADP
faba-151	285	3	economic	economic	ADJ
faba-151	285	4	perspectives	perspective	NOUN
faba-151	285	5	,	,	PUNCT
faba-151	285	6	20(2	20(2	NUM
faba-151	285	7	)	)	PUNCT
faba-151	285	8	,	,	PUNCT
faba-151	285	9	137	137	NUM
faba-151	285	10	-	-	SYM
faba-151	285	11	169	169	NUM
faba-151	285	12	.	.	PUNCT
faba-151	286	1	chen	chen	PROPN
faba-151	286	2	,	,	PUNCT
faba-151	286	3	w.	w.	PROPN
faba-151	286	4	,	,	PUNCT
faba-151	286	5	p.	p.	PROPN
faba-151	286	6	hribar	hribar	PROPN
faba-151	286	7	,	,	PUNCT
faba-151	286	8	and	and	CCONJ
faba-151	286	9	s.	s.	PROPN
faba-151	286	10	melessa	melessa	PROPN
faba-151	286	11	.	.	PUNCT
faba-151	286	12	2023	2023	NUM
faba-151	286	13	.	.	PUNCT
faba-151	287	1	standard	standard	ADJ
faba-151	287	2	error	error	NOUN
faba-151	287	3	biases	bias	NOUN
faba-151	287	4	when	when	SCONJ
faba-151	287	5	using	use	VERB
faba-151	287	6	generated	generate	VERB
faba-151	287	7	regressors	regressor	NOUN
faba-151	287	8	in	in	ADP
faba-151	287	9	accounting	accounting	NOUN
faba-151	287	10	research	research	NOUN
faba-151	287	11	.	.	PUNCT
faba-151	288	1	journal	journal	NOUN
faba-151	288	2	of	of	ADP
faba-151	288	3	accounting	accounting	NOUN
faba-151	288	4	research	research	NOUN
faba-151	288	5	,	,	PUNCT
faba-151	288	6	61(2	61(2	NUM
faba-151	288	7	)	)	PUNCT
faba-151	288	8	,	,	PUNCT
faba-151	288	9	531	531	NUM
faba-151	288	10	-	-	SYM
faba-151	288	11	569	569	NUM
faba-151	288	12	.	.	PUNCT
faba-151	289	1	cui	cui	PROPN
faba-151	289	2	,	,	PUNCT
faba-151	289	3	x.	x.	PROPN
faba-151	289	4	,	,	PUNCT
faba-151	289	5	t.	t.	PROPN
faba-151	289	6	ma	ma	PROPN
faba-151	289	7	,	,	PUNCT
faba-151	289	8	x.	x.	PROPN
faba-151	289	9	xie	xie	PROPN
faba-151	289	10	,	,	PUNCT
faba-151	289	11	and	and	CCONJ
faba-151	289	12	j.	j.	PROPN
faba-151	289	13	w.	w.	PROPN
faba-151	289	14	goodell	goodell	PROPN
faba-151	289	15	.	.	PUNCT
faba-151	290	1	2023	2023	NUM
faba-151	290	2	.	.	PUNCT
faba-151	291	1	uncertainty	uncertainty	NOUN
faba-151	291	2	of	of	ADP
faba-151	291	3	uncertainty	uncertainty	NOUN
faba-151	291	4	and	and	CCONJ
faba-151	291	5	accounting	accounting	NOUN
faba-151	291	6	conservatism	conservatism	NOUN
faba-151	291	7	.	.	PUNCT
faba-151	292	1	finance	finance	NOUN
faba-151	292	2	research	research	NOUN
faba-151	292	3	letters	letter	NOUN
faba-151	292	4	,	,	PUNCT
faba-151	292	5	52	52	NUM
faba-151	292	6	,	,	PUNCT
faba-151	292	7	103525	103525	NUM
faba-151	292	8	.	.	PUNCT
faba-151	293	1	d’augusta	d’augusta	PROPN
faba-151	293	2	,	,	PUNCT
faba-151	293	3	c.	c.	NOUN
faba-151	293	4	,	,	PUNCT
faba-151	293	5	and	and	CCONJ
faba-151	293	6	f.	f.	PROPN
faba-151	293	7	grossetti	grossetti	PROPN
faba-151	293	8	.	.	PUNCT
faba-151	294	1	2023	2023	NUM
faba-151	294	2	.	.	PUNCT
faba-151	295	1	how	how	SCONJ
faba-151	295	2	did	do	AUX
faba-151	295	3	covid-19	covid-19	PROPN
faba-151	295	4	affect	affect	VERB
faba-151	295	5	investors	investor	NOUN
faba-151	295	6	’	’	PART
faba-151	295	7	interpretation	interpretation	NOUN
faba-151	295	8	of	of	ADP
faba-151	295	9	earnings	earning	NOUN
faba-151	295	10	news	news	NOUN
faba-151	295	11	?	?	PUNCT
faba-151	296	1	the	the	DET
faba-151	296	2	role	role	NOUN
faba-151	296	3	of	of	ADP
faba-151	296	4	accounting	account	VERB
faba-151	296	5	conservatism	conservatism	NOUN
faba-151	296	6	.	.	PUNCT
faba-151	297	1	finance	finance	NOUN
faba-151	297	2	research	research	NOUN
faba-151	297	3	letters	letter	NOUN
faba-151	297	4	,	,	PUNCT
faba-151	297	5	52	52	NUM
faba-151	297	6	,	,	PUNCT
faba-151	297	7	103504	103504	NUM
faba-151	297	8	.	.	PUNCT
faba-151	298	1	du	du	PROPN
faba-151	298	2	,	,	PUNCT
faba-151	298	3	x.	x.	PROPN
faba-151	298	4	,	,	PUNCT
faba-151	298	5	y.	y.	PROPN
faba-151	298	6	xie	xie	PROPN
faba-151	298	7	,	,	PUNCT
faba-151	298	8	s.	s.	PROPN
faba-151	298	9	lai	lai	PROPN
faba-151	298	10	,	,	PUNCT
faba-151	298	11	and	and	CCONJ
faba-151	298	12	q.	q.	PROPN
faba-151	298	13	zeng	zeng	PROPN
faba-151	298	14	.	.	PUNCT
faba-151	298	15	2022	2022	NUM
faba-151	298	16	.	.	PUNCT
faba-151	299	1	confucian	confucian	ADJ
faba-151	299	2	culture	culture	NOUN
faba-151	299	3	and	and	CCONJ
faba-151	299	4	accounting	accounting	NOUN
faba-151	299	5	conservatism	conservatism	NOUN
faba-151	299	6	:	:	PUNCT
faba-151	299	7	evidence	evidence	NOUN
faba-151	299	8	from	from	ADP
faba-151	299	9	china	china	PROPN
faba-151	299	10	.	.	PUNCT
faba-151	300	1	china	china	PROPN
faba-151	300	2	journal	journal	PROPN
faba-151	300	3	of	of	ADP
faba-151	300	4	accounting	accounting	NOUN
faba-151	300	5	studies	study	NOUN
faba-151	300	6	,	,	PUNCT
faba-151	300	7	10(4	10(4	NUM
faba-151	300	8	)	)	PUNCT
faba-151	300	9	,	,	PUNCT
faba-151	300	10	549	549	NUM
faba-151	300	11	-	-	SYM
faba-151	300	12	589	589	NUM
faba-151	300	13	.	.	PUNCT
faba-151	301	1	hakim	hakim	PROPN
faba-151	301	2	,	,	PUNCT
faba-151	301	3	m.	m.	PROPN
faba-151	301	4	z.	z.	PROPN
faba-151	301	5	,	,	PUNCT
faba-151	301	6	h.	h.	PROPN
faba-151	301	7	abbas	abbas	PROPN
faba-151	301	8	,	,	PUNCT
faba-151	301	9	i.	i.	PROPN
faba-151	301	10	kismanah	kismanah	PROPN
faba-151	301	11	,	,	PUNCT
faba-151	301	12	m.	m.	NOUN
faba-151	301	13	mulyadi	mulyadi	PROPN
faba-151	301	14	,	,	PUNCT
faba-151	301	15	h.	h.	PROPN
faba-151	301	16	d.	d.	PROPN
faba-151	301	17	sarra	sarra	PROPN
faba-151	301	18	,	,	PUNCT
faba-151	301	19	and	and	CCONJ
faba-151	301	20	k.	k.	PROPN
faba-151	301	21	kimsen	kimsen	PROPN
faba-151	301	22	.	.	PUNCT
faba-151	302	1	2023	2023	NUM
faba-151	302	2	.	.	PUNCT
faba-151	303	1	the	the	DET
faba-151	303	2	effect	effect	NOUN
faba-151	303	3	of	of	ADP
faba-151	303	4	profitability	profitability	NOUN
faba-151	303	5	,	,	PUNCT
faba-151	303	6	leverage	leverage	NOUN
faba-151	303	7	and	and	CCONJ
faba-151	303	8	firm	firm	ADJ
faba-151	303	9	size	size	NOUN
faba-151	303	10	on	on	ADP
faba-151	303	11	erc	erc	PROPN
faba-151	303	12	in	in	ADP
faba-151	303	13	the	the	DET
faba-151	303	14	industrials	industrial	NOUN
faba-151	303	15	sector	sector	NOUN
faba-151	303	16	on	on	ADP
faba-151	303	17	the	the	DET
faba-151	303	18	idx	idx	PROPN
faba-151	303	19	.	.	PUNCT
faba-151	304	1	international	international	ADJ
faba-151	304	2	journal	journal	PROPN
faba-151	304	3	of	of	ADP
faba-151	304	4	economics	economic	NOUN
faba-151	304	5	,	,	PUNCT
faba-151	304	6	business	business	NOUN
faba-151	304	7	and	and	CCONJ
faba-151	304	8	innovation	innovation	NOUN
faba-151	304	9	research	research	NOUN
faba-151	304	10	,	,	PUNCT
faba-151	304	11	2(01	2(01	NUM
faba-151	304	12	)	)	PUNCT
faba-151	304	13	,	,	PUNCT
faba-151	304	14	17	17	NUM
faba-151	304	15	-	-	SYM
faba-151	304	16	30	30	NUM
faba-151	304	17	.	.	PUNCT
faba-151	305	1	hamdan	hamdan	PROPN
faba-151	305	2	,	,	PUNCT
faba-151	305	3	a.	a.	PROPN
faba-151	305	4	m.	m.	PROPN
faba-151	305	5	m.	m.	PROPN
faba-151	305	6	2020	2020	NUM
faba-151	305	7	.	.	PUNCT
faba-151	306	1	audit	audit	NOUN
faba-151	306	2	committee	committee	NOUN
faba-151	306	3	characteristics	characteristic	NOUN
faba-151	306	4	and	and	CCONJ
faba-151	306	5	earnings	earning	NOUN
faba-151	306	6	conservatism	conservatism	NOUN
faba-151	306	7	in	in	ADP
faba-151	306	8	banking	banking	NOUN
faba-151	306	9	sector	sector	NOUN
faba-151	306	10	:	:	PUNCT
faba-151	306	11	empirical	empirical	ADJ
faba-151	306	12	study	study	NOUN
faba-151	306	13	from	from	ADP
faba-151	306	14	gcc	gcc	NOUN
faba-151	306	15	.	.	PUNCT
faba-151	307	1	afro	afro	NOUN
faba-151	307	2	-	-	PUNCT
faba-151	307	3	asian	asian	ADJ
faba-151	307	4	journal	journal	NOUN
faba-151	307	5	of	of	ADP
faba-151	307	6	finance	finance	NOUN
faba-151	307	7	and	and	CCONJ
faba-151	307	8	accounting	accounting	NOUN
faba-151	307	9	,	,	PUNCT
faba-151	307	10	10(1	10(1	NUM
faba-151	307	11	)	)	PUNCT
faba-151	307	12	,	,	PUNCT
faba-151	307	13	1	1	NUM
faba-151	307	14	-	-	SYM
faba-151	307	15	23	23	NUM
faba-151	307	16	.	.	PUNCT
faba-151	308	1	ho	ho	PROPN
faba-151	308	2	,	,	PUNCT
faba-151	308	3	k.	k.	PROPN
faba-151	308	4	c.	c.	PROPN
faba-151	308	5	,	,	PUNCT
faba-151	308	6	s.	s.	PROPN
faba-151	308	7	c.	c.	PROPN
faba-151	308	8	lee	lee	PROPN
faba-151	308	9	,	,	PUNCT
faba-151	308	10	c.	c.	PROPN
faba-151	308	11	lu	lu	PROPN
faba-151	308	12	,	,	PUNCT
faba-151	308	13	and	and	CCONJ
faba-151	308	14	h.	h.	PROPN
faba-151	308	15	p.	p.	NOUN
faba-151	308	16	yen	yen	PROPN
faba-151	308	17	.	.	PUNCT
faba-151	309	1	2023	2023	NUM
faba-151	309	2	.	.	PUNCT
faba-151	310	1	does	do	AUX
faba-151	310	2	information	information	NOUN
faba-151	310	3	disclosure	disclosure	NOUN
faba-151	310	4	and	and	CCONJ
faba-151	310	5	transparency	transparency	NOUN
faba-151	310	6	ranking	ranking	NOUN
faba-151	310	7	system	system	NOUN
faba-151	310	8	prevent	prevent	VERB
faba-151	310	9	the	the	DET
faba-151	310	10	default	default	NOUN
faba-151	310	11	risk	risk	NOUN
faba-151	310	12	af	af	VERB
faba-151	310	13	a	a	DET
faba-151	310	14	firm	firm	NOUN
faba-151	310	15	?	?	PUNCT
faba-151	310	16	.	.	PUNCT
faba-151	311	1	economic	economic	ADJ
faba-151	311	2	analysis	analysis	NOUN
faba-151	311	3	and	and	CCONJ
faba-151	311	4	policy	policy	NOUN
faba-151	311	5	.	.	PUNCT
faba-151	312	1	houaneb	houaneb	PROPN
faba-151	312	2	,	,	PUNCT
faba-151	312	3	a.	a.	PROPN
faba-151	312	4	,	,	PUNCT
faba-151	312	5	a.	a.	PROPN
faba-151	312	6	houaneb	houaneb	PROPN
faba-151	312	7	,	,	PUNCT
faba-151	312	8	r.	r.	PROPN
faba-151	312	9	ben	ben	PROPN
faba-151	312	10	hassen	hassen	PROPN
faba-151	312	11	,	,	PUNCT
faba-151	312	12	and	and	CCONJ
faba-151	312	13	d.	d.	PROPN
faba-151	312	14	talbi	talbi	PROPN
faba-151	312	15	.	.	PUNCT
faba-151	313	1	2023	2023	NUM
faba-151	313	2	.	.	PUNCT
faba-151	314	1	association	association	NOUN
faba-151	314	2	between	between	ADP
faba-151	314	3	restrictive	restrictive	ADJ
faba-151	314	4	covenants	covenant	NOUN
faba-151	314	5	and	and	CCONJ
faba-151	314	6	accounting	accounting	NOUN
faba-151	314	7	conservatism	conservatism	NOUN
faba-151	314	8	:	:	PUNCT
faba-151	314	9	evidence	evidence	NOUN
faba-151	314	10	from	from	ADP
faba-151	314	11	us	we	PRON
faba-151	314	12	public	public	ADJ
faba-151	314	13	debt	debt	NOUN
faba-151	314	14	.	.	PUNCT
faba-151	315	1	journal	journal	NOUN
faba-151	315	2	of	of	ADP
faba-151	315	3	financial	financial	ADJ
faba-151	315	4	reporting	reporting	NOUN
faba-151	315	5	and	and	CCONJ
faba-151	315	6	accounting	accounting	NOUN
faba-151	315	7	,	,	PUNCT
faba-151	315	8	21(2	21(2	NUM
faba-151	315	9	)	)	PUNCT
faba-151	315	10	,	,	PUNCT
faba-151	315	11	344	344	NUM
faba-151	315	12	-	-	SYM
faba-151	315	13	369	369	NUM
faba-151	315	14	.	.	PUNCT
faba-151	316	1	hsieh	hsieh	PROPN
faba-151	316	2	,	,	PUNCT
faba-151	316	3	c.	c.	PROPN
faba-151	316	4	c.	c.	PROPN
faba-151	316	5	,	,	PUNCT
faba-151	316	6	z.	z.	PROPN
faba-151	316	7	ma	ma	PROPN
faba-151	316	8	,	,	PUNCT
faba-151	316	9	and	and	CCONJ
faba-151	316	10	k.	k.	PROPN
faba-151	316	11	e.	e.	PROPN
faba-151	316	12	novoselov	novoselov	PROPN
faba-151	316	13	.	.	PUNCT
faba-151	317	1	2019	2019	NUM
faba-151	317	2	.	.	PUNCT
faba-151	318	1	accounting	account	VERB
faba-151	318	2	conservatism	conservatism	NOUN
faba-151	318	3	,	,	PUNCT
faba-151	318	4	business	business	NOUN
faba-151	318	5	strategy	strategy	NOUN
faba-151	318	6	and	and	CCONJ
faba-151	318	7	ambiguity	ambiguity	NOUN
faba-151	318	8	.	.	PUNCT
faba-151	319	1	accounting	accounting	NOUN
faba-151	319	2	,	,	PUNCT
faba-151	319	3	organizations	organization	NOUN
faba-151	319	4	and	and	CCONJ
faba-151	319	5	society	society	NOUN
faba-151	319	6	,	,	PUNCT
faba-151	319	7	74	74	NUM
faba-151	319	8	,	,	PUNCT
faba-151	319	9	41	41	NUM
faba-151	319	10	-	-	SYM
faba-151	319	11	55	55	NUM
faba-151	319	12	.	.	PUNCT
faba-151	320	1	ivanov	ivanov	PROPN
faba-151	320	2	,	,	PUNCT
faba-151	320	3	s.	s.	PROPN
faba-151	320	4	i.	i.	PROPN
faba-151	320	5	,	,	PUNCT
faba-151	320	6	and	and	CCONJ
faba-151	320	7	m.	m.	NOUN
faba-151	320	8	faulkner	faulkner	NOUN
faba-151	320	9	.	.	PUNCT
faba-151	321	1	2023	2023	NUM
faba-151	321	2	.	.	PUNCT
faba-151	322	1	a	a	DET
faba-151	322	2	study	study	NOUN
faba-151	322	3	of	of	ADP
faba-151	322	4	silicon	silicon	PROPN
faba-151	322	5	valley	valley	PROPN
faba-151	322	6	firms	firm	NOUN
faba-151	322	7	'	'	PART
faba-151	322	8	accounting	accounting	NOUN
faba-151	322	9	losses	loss	NOUN
faba-151	322	10	.	.	PUNCT
faba-151	323	1	managerial	managerial	ADJ
faba-151	323	2	finance	finance	NOUN
faba-151	323	3	,	,	PUNCT
faba-151	323	4	49(3	49(3	PROPN
faba-151	323	5	)	)	PUNCT
faba-151	323	6	,	,	PUNCT
faba-151	323	7	512	512	NUM
faba-151	323	8	-	-	SYM
faba-151	323	9	528	528	NUM
faba-151	323	10	.	.	PUNCT
faba-151	324	1	jaggi	jaggi	NOUN
faba-151	324	2	,	,	PUNCT
faba-151	324	3	b.	b.	PROPN
faba-151	324	4	,	,	PUNCT
faba-151	324	5	a.	a.	NOUN
faba-151	324	6	allini	allini	PROPN
faba-151	324	7	,	,	PUNCT
faba-151	324	8	r.	r.	PROPN
faba-151	324	9	casciello	casciello	PROPN
faba-151	324	10	,	,	PUNCT
faba-151	324	11	and	and	CCONJ
faba-151	324	12	f.	f.	PROPN
faba-151	324	13	meucci	meucci	PROPN
faba-151	324	14	.	.	PUNCT
faba-151	324	15	2022	2022	NUM
faba-151	324	16	.	.	PUNCT
faba-151	325	1	firm	firm	ADJ
faba-151	325	2	life	life	NOUN
faba-151	325	3	cycle	cycle	NOUN
faba-151	325	4	stages	stage	NOUN
faba-151	325	5	and	and	CCONJ
faba-151	325	6	earnings	earning	NOUN
faba-151	325	7	management	management	NOUN
faba-151	325	8	.	.	PUNCT
faba-151	326	1	review	review	NOUN
faba-151	326	2	of	of	ADP
faba-151	326	3	quantitative	quantitative	ADJ
faba-151	326	4	finance	finance	NOUN
faba-151	326	5	and	and	CCONJ
faba-151	326	6	accounting	accounting	NOUN
faba-151	326	7	,	,	PUNCT
faba-151	326	8	59(3	59(3	NUM
faba-151	326	9	)	)	PUNCT
faba-151	326	10	,	,	PUNCT
faba-151	326	11	1019	1019	NUM
faba-151	326	12	-	-	SYM
faba-151	326	13	1049	1049	NUM
faba-151	326	14	.	.	PUNCT
faba-151	327	1	jategaonkar	jategaonkar	PROPN
faba-151	327	2	,	,	PUNCT
faba-151	327	3	s.	s.	PROPN
faba-151	327	4	p.	p.	PROPN
faba-151	327	5	,	,	PUNCT
faba-151	327	6	l.	l.	PROPN
faba-151	327	7	m.	m.	PROPN
faba-151	327	8	lovata	lovata	PROPN
faba-151	327	9	,	,	PUNCT
faba-151	327	10	and	and	CCONJ
faba-151	327	11	x.	x.	NOUN
faba-151	327	12	song	song	NOUN
faba-151	327	13	.	.	PUNCT
faba-151	328	1	2023	2023	NUM
faba-151	328	2	.	.	PUNCT
faba-151	329	1	growth	growth	NOUN
faba-151	329	2	opportunities	opportunity	NOUN
faba-151	329	3	and	and	CCONJ
faba-151	329	4	earnings	earning	NOUN
faba-151	329	5	management	management	NOUN
faba-151	329	6	by	by	ADP
faba-151	329	7	cross	cross	ADJ
faba-151	329	8	-	-	ADJ
faba-151	329	9	listed	listed	ADJ
faba-151	329	10	and	and	CCONJ
faba-151	329	11	us	us	PROPN
faba-151	329	12	firms	firm	NOUN
faba-151	329	13	.	.	PUNCT
faba-151	330	1	journal	journal	PROPN
faba-151	330	2	of	of	ADP
faba-151	330	3	economics	economic	NOUN
faba-151	330	4	and	and	CCONJ
faba-151	330	5	finance	finance	NOUN
faba-151	330	6	,	,	PUNCT
faba-151	330	7	47	47	NUM
faba-151	330	8	(	(	PUNCT
faba-151	330	9	1	1	NUM
faba-151	330	10	)	)	PUNCT
faba-151	330	11	,	,	PUNCT
faba-151	330	12	157	157	NUM
faba-151	330	13	-	-	SYM
faba-151	330	14	183	183	NUM
faba-151	330	15	.	.	PUNCT
faba-151	331	1	adi	adi	PROPN
faba-151	331	2	gunanto	gunanto	PROPN
faba-151	331	3	/	/	SYM
faba-151	331	4	finance	finance	NOUN
faba-151	331	5	,	,	PUNCT
faba-151	331	6	accounting	accounting	NOUN
faba-151	331	7	and	and	CCONJ
faba-151	331	8	business	business	NOUN
faba-151	331	9	analysis	analysis	NOUN
faba-151	331	10	,	,	PUNCT
faba-151	331	11	volume	volume	NOUN
faba-151	331	12	5	5	NUM
faba-151	331	13	,	,	PUNCT
faba-151	331	14	issue	issue	NOUN
faba-151	331	15	1	1	NUM
faba-151	331	16	,	,	PUNCT
faba-151	331	17	2023	2023	NUM
faba-151	331	18	69	69	NUM
faba-151	331	19	jin	jin	NOUN
faba-151	331	20	,	,	PUNCT
faba-151	331	21	q.	q.	PROPN
faba-151	331	22	,	,	PUNCT
faba-151	331	23	and	and	CCONJ
faba-151	331	24	s.	s.	PROPN
faba-151	331	25	wu	wu	PROPN
faba-151	331	26	.	.	PUNCT
faba-151	331	27	2022	2022	NUM
faba-151	331	28	.	.	PUNCT
faba-151	332	1	shifting	shift	VERB
faba-151	332	2	from	from	ADP
faba-151	332	3	the	the	DET
faba-151	332	4	incurred	incur	VERB
faba-151	332	5	to	to	ADP
faba-151	332	6	the	the	DET
faba-151	332	7	expected	expect	VERB
faba-151	332	8	credit	credit	NOUN
faba-151	332	9	loss	loss	NOUN
faba-151	332	10	model	model	NOUN
faba-151	332	11	and	and	CCONJ
faba-151	332	12	stock	stock	NOUN
faba-151	332	13	price	price	NOUN
faba-151	332	14	crash	crash	NOUN
faba-151	332	15	risk	risk	NOUN
faba-151	332	16	.	.	PUNCT
faba-151	333	1	journal	journal	NOUN
faba-151	333	2	of	of	ADP
faba-151	333	3	accounting	accounting	NOUN
faba-151	333	4	and	and	CCONJ
faba-151	333	5	public	public	ADJ
faba-151	333	6	policy	policy	NOUN
faba-151	333	7	,	,	PUNCT
faba-151	333	8	107014	107014	NUM
faba-151	333	9	.	.	PUNCT
faba-151	334	1	khalifa	khalifa	PROPN
faba-151	334	2	,	,	PUNCT
faba-151	334	3	m.	m.	NOUN
faba-151	334	4	,	,	PUNCT
faba-151	334	5	s.	s.	PROPN
faba-151	334	6	trabelsi	trabelsi	PROPN
faba-151	334	7	,	,	PUNCT
faba-151	334	8	and	and	CCONJ
faba-151	334	9	h.	h.	PROPN
faba-151	334	10	matoussi	matoussi	PROPN
faba-151	334	11	.	.	PROPN
faba-151	334	12	2022	2022	NUM
faba-151	334	13	.	.	PUNCT
faba-151	335	1	leverage	leverage	NOUN
faba-151	335	2	,	,	PUNCT
faba-151	335	3	r&d	r&d	NOUN
faba-151	335	4	expenditures	expenditure	NOUN
faba-151	335	5	,	,	PUNCT
faba-151	335	6	and	and	CCONJ
faba-151	335	7	accounting	account	VERB
faba-151	335	8	conservatism	conservatism	NOUN
faba-151	335	9	:	:	PUNCT
faba-151	335	10	evidence	evidence	NOUN
faba-151	335	11	from	from	ADP
faba-151	335	12	technology	technology	NOUN
faba-151	335	13	firms	firm	NOUN
faba-151	335	14	.	.	PUNCT
faba-151	336	1	the	the	DET
faba-151	336	2	quarterly	quarterly	ADJ
faba-151	336	3	review	review	NOUN
faba-151	336	4	of	of	ADP
faba-151	336	5	economics	economic	NOUN
faba-151	336	6	and	and	CCONJ
faba-151	336	7	finance	finance	NOUN
faba-151	336	8	,	,	PUNCT
faba-151	336	9	84	84	NUM
faba-151	336	10	,	,	PUNCT
faba-151	336	11	285	285	NUM
faba-151	336	12	-	-	SYM
faba-151	336	13	304	304	NUM
faba-151	336	14	.	.	PUNCT
faba-151	337	1	khalilov	khalilov	PROPN
faba-151	337	2	,	,	PUNCT
faba-151	337	3	a.	a.	NOUN
faba-151	337	4	,	,	PUNCT
faba-151	337	5	and	and	CCONJ
faba-151	337	6	b.	b.	PROPN
faba-151	337	7	g.	g.	PROPN
faba-151	337	8	osma	osma	PROPN
faba-151	337	9	.	.	PUNCT
faba-151	338	1	2020	2020	NUM
faba-151	338	2	.	.	PUNCT
faba-151	339	1	accounting	account	VERB
faba-151	339	2	conservatism	conservatism	NOUN
faba-151	339	3	and	and	CCONJ
faba-151	339	4	the	the	DET
faba-151	339	5	profitability	profitability	NOUN
faba-151	339	6	of	of	ADP
faba-151	339	7	corporate	corporate	ADJ
faba-151	339	8	insiders	insider	NOUN
faba-151	339	9	.	.	PUNCT
faba-151	340	1	journal	journal	PROPN
faba-151	340	2	of	of	ADP
faba-151	340	3	business	business	NOUN
faba-151	340	4	finance	finance	PROPN
faba-151	340	5	&	&	CCONJ
faba-151	340	6	accounting	accounting	PROPN
faba-151	340	7	,	,	PUNCT
faba-151	340	8	47(3	47(3	NUM
faba-151	340	9	-	-	SYM
faba-151	340	10	4	4	NUM
faba-151	340	11	)	)	PUNCT
faba-151	340	12	,	,	PUNCT
faba-151	340	13	333	333	NUM
faba-151	340	14	-	-	SYM
faba-151	340	15	364	364	NUM
faba-151	340	16	.	.	PUNCT
faba-151	341	1	le	le	PROPN
faba-151	341	2	,	,	PUNCT
faba-151	341	3	b.	b.	PROPN
faba-151	341	4	,	,	PUNCT
faba-151	341	5	and	and	CCONJ
faba-151	341	6	p.	p.	PROPN
faba-151	341	7	h.	h.	PROPN
faba-151	341	8	moore	moore	PROPN
faba-151	341	9	.	.	PUNCT
faba-151	341	10	2022	2022	NUM
faba-151	341	11	.	.	PUNCT
faba-151	342	1	the	the	DET
faba-151	342	2	effects	effect	NOUN
faba-151	342	3	of	of	ADP
faba-151	342	4	state	state	NOUN
faba-151	342	5	ownership	ownership	NOUN
faba-151	342	6	and	and	CCONJ
faba-151	342	7	tax	tax	NOUN
faba-151	342	8	rate	rate	NOUN
faba-151	342	9	cuts	cut	NOUN
faba-151	342	10	on	on	ADP
faba-151	342	11	accounting	account	VERB
faba-151	342	12	conservatism	conservatism	NOUN
faba-151	342	13	:	:	PUNCT
faba-151	342	14	evidence	evidence	NOUN
faba-151	342	15	from	from	ADP
faba-151	342	16	vietnam	vietnam	PROPN
faba-151	342	17	.	.	PUNCT
faba-151	343	1	pacific	pacific	PROPN
faba-151	343	2	accounting	accounting	PROPN
faba-151	343	3	review	review	PROPN
faba-151	343	4	,	,	PUNCT
faba-151	343	5	34(2	34(2	NUM
faba-151	343	6	)	)	PUNCT
faba-151	343	7	,	,	PUNCT
faba-151	343	8	197	197	NUM
faba-151	343	9	-	-	SYM
faba-151	343	10	224	224	NUM
faba-151	343	11	.	.	PUNCT
faba-151	344	1	liu	liu	PROPN
faba-151	344	2	,	,	PUNCT
faba-151	344	3	b.	b.	PROPN
faba-151	344	4	,	,	PUNCT
faba-151	344	5	y.	y.	PROPN
faba-151	344	6	yuan	yuan	PROPN
faba-151	344	7	,	,	PUNCT
faba-151	344	8	j.	j.	PROPN
faba-151	344	9	zhang	zhang	PROPN
faba-151	344	10	,	,	PUNCT
faba-151	344	11	and	and	CCONJ
faba-151	344	12	j.	j.	PROPN
faba-151	344	13	zhou	zhou	PROPN
faba-151	344	14	.	.	PUNCT
faba-151	345	1	2023	2023	NUM
faba-151	345	2	.	.	PUNCT
faba-151	346	1	loan	loan	NOUN
faba-151	346	2	guarantees	guarantee	NOUN
faba-151	346	3	and	and	CCONJ
faba-151	346	4	guarantors	guarantor	NOUN
faba-151	346	5	’	'	PUNCT
faba-151	346	6	accounting	account	VERB
faba-151	346	7	conservatism	conservatism	NOUN
faba-151	346	8	:	:	PUNCT
faba-151	346	9	evidence	evidence	NOUN
faba-151	346	10	from	from	ADP
faba-151	346	11	china	china	PROPN
faba-151	346	12	.	.	PUNCT
faba-151	347	1	applied	apply	VERB
faba-151	347	2	economics	economic	NOUN
faba-151	347	3	,	,	PUNCT
faba-151	347	4	1	1	NUM
faba-151	347	5	-	-	SYM
faba-151	347	6	20	20	NUM
faba-151	347	7	.	.	PUNCT
faba-151	348	1	noh	noh	PROPN
faba-151	348	2	,	,	PUNCT
faba-151	348	3	m.	m.	NOUN
faba-151	348	4	,	,	PUNCT
faba-151	348	5	j.	j.	PROPN
faba-151	348	6	park	park	PROPN
faba-151	348	7	,	,	PUNCT
faba-151	348	8	and	and	CCONJ
faba-151	348	9	s.	s.	PROPN
faba-151	348	10	yoo	yoo	PROPN
faba-151	348	11	.	.	PUNCT
faba-151	348	12	2023	2023	NUM
faba-151	348	13	.	.	PUNCT
faba-151	349	1	strategic	strategic	ADJ
faba-151	349	2	emphasis	emphasis	NOUN
faba-151	349	3	and	and	CCONJ
faba-151	349	4	accounting	accounting	NOUN
faba-151	349	5	conservatism	conservatism	NOUN
faba-151	349	6	.	.	PUNCT
faba-151	350	1	managerial	managerial	ADJ
faba-151	350	2	finance	finance	NOUN
faba-151	350	3	,	,	PUNCT
faba-151	350	4	49(3	49(3	PROPN
faba-151	350	5	)	)	PUNCT
faba-151	350	6	,	,	PUNCT
faba-151	350	7	443	443	NUM
faba-151	350	8	-	-	SYM
faba-151	350	9	469	469	NUM
faba-151	350	10	.	.	PUNCT
faba-151	351	1	paramita	paramita	PROPN
faba-151	351	2	,	,	PUNCT
faba-151	351	3	r.	r.	PROPN
faba-151	351	4	w.	w.	PROPN
faba-151	351	5	d.	d.	PROPN
faba-151	351	6	,	,	PUNCT
faba-151	351	7	i.	i.	PROPN
faba-151	351	8	fadah	fadah	PROPN
faba-151	351	9	,	,	PUNCT
faba-151	351	10	d.	d.	PROPN
faba-151	351	11	s.	s.	PROPN
faba-151	351	12	k.	k.	PROPN
faba-151	351	13	tobing	tobing	PROPN
faba-151	351	14	,	,	PUNCT
faba-151	351	15	and	and	CCONJ
faba-151	351	16	i.	i.	PROPN
faba-151	351	17	suroso	suroso	PROPN
faba-151	351	18	.	.	PUNCT
faba-151	352	1	2020	2020	NUM
faba-151	352	2	.	.	PUNCT
faba-151	353	1	accounting	account	VERB
faba-151	353	2	earnings	earning	NOUN
faba-151	353	3	response	response	NOUN
faba-151	353	4	coefficient	coefficient	NOUN
faba-151	353	5	:	:	PUNCT
faba-151	353	6	is	be	AUX
faba-151	353	7	the	the	DET
faba-151	353	8	earning	earn	VERB
faba-151	353	9	response	response	NOUN
faba-151	353	10	coefficient	coefficient	NOUN
faba-151	353	11	better	well	ADV
faba-151	353	12	or	or	CCONJ
faba-151	353	13	not	not	PART
faba-151	353	14	.	.	PUNCT
faba-151	354	1	journal	journal	NOUN
faba-151	354	2	of	of	ADP
faba-151	354	3	asian	asian	ADJ
faba-151	354	4	finance	finance	NOUN
faba-151	354	5	,	,	PUNCT
faba-151	354	6	economics	economic	NOUN
faba-151	354	7	and	and	CCONJ
faba-151	354	8	business	business	NOUN
faba-151	354	9	,	,	PUNCT
faba-151	354	10	7(10	7(10	NUM
faba-151	354	11	)	)	PUNCT
faba-151	354	12	,	,	PUNCT
faba-151	354	13	51	51	NUM
faba-151	354	14	-	-	SYM
faba-151	354	15	61	61	NUM
faba-151	354	16	.	.	PUNCT
faba-151	355	1	ritonga	ritonga	PROPN
faba-151	355	2	,	,	PUNCT
faba-151	355	3	z.	z.	PROPN
faba-151	355	4	,	,	PUNCT
faba-151	355	5	l.	l.	PROPN
faba-151	355	6	inuzula	inuzula	PROPN
faba-151	355	7	,	,	PUNCT
faba-151	355	8	and	and	CCONJ
faba-151	355	9	m.	m.	NOUN
faba-151	355	10	mulyadi	mulyadi	NOUN
faba-151	355	11	.	.	PUNCT
faba-151	356	1	2023	2023	NUM
faba-151	356	2	.	.	PUNCT
faba-151	357	1	the	the	DET
faba-151	357	2	effect	effect	NOUN
faba-151	357	3	of	of	ADP
faba-151	357	4	accounting	account	VERB
faba-151	357	5	conservatism	conservatism	NOUN
faba-151	357	6	,	,	PUNCT
faba-151	357	7	company	company	NOUN
faba-151	357	8	size	size	NOUN
faba-151	357	9	and	and	CCONJ
faba-151	357	10	good	good	ADJ
faba-151	357	11	corporate	corporate	ADJ
faba-151	357	12	governance	governance	NOUN
faba-151	357	13	on	on	ADP
faba-151	357	14	the	the	DET
faba-151	357	15	quality	quality	NOUN
faba-151	357	16	of	of	ADP
faba-151	357	17	company	company	NOUN
faba-151	357	18	profits	profit	NOUN
faba-151	357	19	.	.	PUNCT
faba-151	358	1	jasa	jasa	PROPN
faba-151	358	2	(	(	PUNCT
faba-151	358	3	jurnal	jurnal	PROPN
faba-151	358	4	akuntansi	akuntansi	PROPN
faba-151	358	5	,	,	PUNCT
faba-151	358	6	audit	audit	NOUN
faba-151	358	7	dan	dan	PROPN
faba-151	358	8	sistem	sistem	PROPN
faba-151	358	9	informasi	informasi	PROPN
faba-151	358	10	akuntansi	akuntansi	PROPN
faba-151	358	11	)	)	PUNCT
faba-151	358	12	,	,	PUNCT
faba-151	358	13	7(1	7(1	NUM
faba-151	358	14	)	)	PUNCT
faba-151	358	15	,	,	PUNCT
faba-151	358	16	23	23	NUM
faba-151	358	17	-	-	SYM
faba-151	358	18	34	34	NUM
faba-151	358	19	.	.	PUNCT
faba-151	358	20	sa’ad	sa’ad	PROPN
faba-151	358	21	,	,	PUNCT
faba-151	358	22	h.	h.	PROPN
faba-151	358	23	n.	n.	PROPN
faba-151	358	24	,	,	PUNCT
faba-151	358	25	z.	z.	PROPN
faba-151	358	26	abubakar	abubakar	PROPN
faba-151	358	27	,	,	PUNCT
faba-151	358	28	and	and	CCONJ
faba-151	358	29	s.	s.	PROPN
faba-151	358	30	salami	salami	PROPN
faba-151	358	31	.	.	PUNCT
faba-151	359	1	2023	2023	NUM
faba-151	359	2	.	.	PUNCT
faba-151	360	1	accounting	account	VERB
faba-151	360	2	conservatism	conservatism	NOUN
faba-151	360	3	and	and	CCONJ
faba-151	360	4	corporate	corporate	ADJ
faba-151	360	5	tax	tax	NOUN
faba-151	360	6	avoidance	avoidance	NOUN
faba-151	360	7	.	.	PUNCT
faba-151	361	1	international	international	ADJ
faba-151	361	2	journal	journal	PROPN
faba-151	361	3	of	of	ADP
faba-151	361	4	banking	banking	NOUN
faba-151	361	5	and	and	CCONJ
faba-151	361	6	finance	finance	NOUN
faba-151	361	7	,	,	PUNCT
faba-151	361	8	18(1	18(1	NUM
faba-151	361	9	)	)	PUNCT
faba-151	361	10	,	,	PUNCT
faba-151	361	11	51	51	NUM
faba-151	361	12	-	-	SYM
faba-151	361	13	66	66	NUM
faba-151	361	14	.	.	PUNCT
faba-151	362	1	sharma	sharma	PROPN
faba-151	362	2	,	,	PUNCT
faba-151	362	3	m.	m.	NOUN
faba-151	362	4	,	,	PUNCT
faba-151	362	5	and	and	CCONJ
faba-151	362	6	r.	r.	PROPN
faba-151	362	7	kaur	kaur	PROPN
faba-151	362	8	.	.	PUNCT
faba-151	363	1	2021	2021	NUM
faba-151	363	2	.	.	PUNCT
faba-151	364	1	accounting	account	VERB
faba-151	364	2	conservatism	conservatism	NOUN
faba-151	364	3	and	and	CCONJ
faba-151	364	4	corporate	corporate	ADJ
faba-151	364	5	governance	governance	NOUN
faba-151	364	6	:	:	PUNCT
faba-151	364	7	evidence	evidence	NOUN
faba-151	364	8	from	from	ADP
faba-151	364	9	india	india	PROPN
faba-151	364	10	.	.	PUNCT
faba-151	365	1	journal	journal	PROPN
faba-151	365	2	of	of	ADP
faba-151	365	3	global	global	ADJ
faba-151	365	4	responsibility	responsibility	NOUN
faba-151	365	5	,	,	PUNCT
faba-151	365	6	12(4	12(4	NUM
faba-151	365	7	)	)	PUNCT
faba-151	365	8	,	,	PUNCT
faba-151	365	9	435	435	NUM
faba-151	365	10	-	-	SYM
faba-151	365	11	451	451	NUM
faba-151	365	12	.	.	PUNCT
faba-151	366	1	sun	sun	PROPN
faba-151	366	2	,	,	PUNCT
faba-151	366	3	j.	j.	PROPN
faba-151	366	4	,	,	PUNCT
faba-151	366	5	f.	f.	PROPN
faba-151	366	6	yin	yin	PROPN
faba-151	366	7	,	,	PUNCT
faba-151	366	8	e.	e.	PROPN
faba-151	366	9	altman	altman	PROPN
faba-151	366	10	,	,	PUNCT
faba-151	366	11	and	and	CCONJ
faba-151	366	12	l.	l.	PROPN
faba-151	366	13	makosa	makosa	PROPN
faba-151	366	14	.	.	PUNCT
faba-151	367	1	2022	2022	NUM
faba-151	367	2	.	.	PUNCT
faba-151	368	1	effects	effect	NOUN
faba-151	368	2	of	of	ADP
faba-151	368	3	corporate	corporate	ADJ
faba-151	368	4	financial	financial	ADJ
faba-151	368	5	distress	distress	NOUN
faba-151	368	6	on	on	ADP
faba-151	368	7	peer	peer	NOUN
faba-151	368	8	firms	firm	NOUN
faba-151	368	9	:	:	PUNCT
faba-151	368	10	do	do	AUX
faba-151	368	11	intra	intra	ADJ
faba-151	368	12	-	-	ADJ
faba-151	368	13	industry	industry	ADJ
faba-151	368	14	non	non	ADJ
faba-151	368	15	-	-	ADJ
faba-151	368	16	distressed	distressed	ADJ
faba-151	368	17	firms	firm	NOUN
faba-151	368	18	become	become	VERB
faba-151	368	19	more	more	ADV
faba-151	368	20	conditionally	conditionally	ADV
faba-151	368	21	conservative	conservative	ADJ
faba-151	368	22	?	?	PUNCT
faba-151	369	1	accounting	accounting	NOUN
faba-151	369	2	and	and	CCONJ
faba-151	369	3	business	business	NOUN
faba-151	369	4	research	research	NOUN
faba-151	369	5	,	,	PUNCT
faba-151	369	6	1	1	NUM
faba-151	369	7	-	-	SYM
faba-151	369	8	25	25	NUM
faba-151	369	9	.	.	PUNCT
faba-151	370	1	sun	sun	PROPN
faba-151	370	2	,	,	PUNCT
faba-151	370	3	z.	z.	PROPN
faba-151	370	4	,	,	PUNCT
faba-151	370	5	g.	g.	PROPN
faba-151	370	6	yang	yang	PROPN
faba-151	370	7	,	,	PUNCT
faba-151	370	8	g.	g.	PROPN
faba-151	370	9	,	,	PUNCT
faba-151	370	10	and	and	CCONJ
faba-151	370	11	h.	h.	PROPN
faba-151	370	12	bai	bai	PROPN
faba-151	370	13	.	.	PUNCT
faba-151	370	14	2023	2023	NUM
faba-151	370	15	.	.	PUNCT
faba-151	371	1	the	the	DET
faba-151	371	2	spillover	spillover	ADJ
faba-151	371	3	effect	effect	NOUN
faba-151	371	4	of	of	ADP
faba-151	371	5	customers	customer	NOUN
faba-151	371	6	'	'	PART
faba-151	371	7	financial	financial	ADJ
faba-151	371	8	risk	risk	NOUN
faba-151	371	9	on	on	ADP
faba-151	371	10	suppliers	supplier	NOUN
faba-151	371	11	'	'	PART
faba-151	371	12	conservative	conservative	ADJ
faba-151	371	13	reporting	reporting	NOUN
faba-151	371	14	:	:	PUNCT
faba-151	371	15	evidence	evidence	NOUN
faba-151	371	16	from	from	ADP
faba-151	371	17	china	china	PROPN
faba-151	371	18	.	.	PUNCT
faba-151	372	1	international	international	ADJ
faba-151	372	2	review	review	NOUN
faba-151	372	3	of	of	ADP
faba-151	372	4	financial	financial	ADJ
faba-151	372	5	analysis	analysis	NOUN
faba-151	372	6	,	,	PUNCT
faba-151	372	7	87	87	NUM
faba-151	372	8	,	,	PUNCT
faba-151	372	9	102576	102576	NUM
faba-151	372	10	.	.	PUNCT
faba-151	373	1	tambolo	tambolo	PROPN
faba-151	373	2	,	,	PUNCT
faba-151	373	3	l.	l.	PROPN
faba-151	373	4	,	,	PUNCT
faba-151	373	5	and	and	CCONJ
faba-151	373	6	g.	g.	PROPN
faba-151	373	7	cevolani	cevolani	PROPN
faba-151	373	8	.	.	PUNCT
faba-151	374	1	2023	2023	NUM
faba-151	374	2	.	.	PUNCT
faba-151	375	1	realism	realism	NOUN
faba-151	375	2	,	,	PUNCT
faba-151	375	3	antirealism	antirealism	NOUN
faba-151	375	4	and	and	CCONJ
faba-151	375	5	theoretical	theoretical	ADJ
faba-151	375	6	conservatism	conservatism	NOUN
faba-151	375	7	.	.	PUNCT
faba-151	376	1	synthese	synthese	ADJ
faba-151	376	2	,	,	PUNCT
faba-151	376	3	201(1	201(1	NUM
faba-151	376	4	)	)	PUNCT
faba-151	376	5	,	,	PUNCT
faba-151	376	6	16	16	NUM
faba-151	376	7	.	.	PUNCT
faba-151	377	1	wijayanti	wijayanti	PROPN
faba-151	377	2	,	,	PUNCT
faba-151	377	3	i.	i.	PROPN
faba-151	377	4	,	,	PUNCT
faba-151	377	5	r.	r.	PROPN
faba-151	377	6	mawardi	mawardi	PROPN
faba-151	377	7	,	,	PUNCT
faba-151	377	8	and	and	CCONJ
faba-151	377	9	a.	a.	PROPN
faba-151	377	10	b.	b.	PROPN
faba-151	377	11	halim	halim	PROPN
faba-151	377	12	.	.	PUNCT
faba-151	378	1	2020	2020	NUM
faba-151	378	2	.	.	PUNCT
faba-151	379	1	the	the	DET
faba-151	379	2	effect	effect	NOUN
faba-151	379	3	of	of	ADP
faba-151	379	4	corporate	corporate	ADJ
faba-151	379	5	social	social	ADJ
faba-151	379	6	responsibility	responsibility	NOUN
faba-151	379	7	disclosure	disclosure	NOUN
faba-151	379	8	,	,	PUNCT
faba-151	379	9	leverage	leverage	NOUN
faba-151	379	10	,	,	PUNCT
faba-151	379	11	firm	firm	ADJ
faba-151	379	12	size	size	NOUN
faba-151	379	13	,	,	PUNCT
faba-151	379	14	and	and	CCONJ
faba-151	379	15	profitability	profitability	NOUN
faba-151	379	16	toward	toward	ADP
faba-151	379	17	earnings	earning	NOUN
faba-151	379	18	response	response	NOUN
faba-151	379	19	coefficient	coefficient	NOUN
faba-151	379	20	.	.	PUNCT
faba-151	380	1	int	int	NOUN
faba-151	380	2	.	.	PUNCT
faba-151	381	1	j.	j.	PROPN
faba-151	381	2	innov	innov	PROPN
faba-151	381	3	.	.	PUNCT
faba-151	382	1	creat	creat	PROPN
faba-151	382	2	.	.	PUNCT
faba-151	383	1	chang	chang	PROPN
faba-151	383	2	,	,	PUNCT
faba-151	383	3	13	13	NUM
faba-151	383	4	,	,	PUNCT
faba-151	383	5	1202	1202	NUM
faba-151	383	6	-	-	SYM
faba-151	383	7	1216	1216	NUM
faba-151	383	8	.	.	PUNCT
faba-151	384	1	wu	wu	PROPN
faba-151	384	2	,	,	PUNCT
faba-151	384	3	j.	j.	PROPN
faba-151	384	4	,	,	PUNCT
faba-151	384	5	b.	b.	PROPN
faba-151	384	6	liu	liu	PROPN
faba-151	384	7	,	,	PUNCT
faba-151	384	8	s.	s.	PROPN
faba-151	384	9	chang	chang	PROPN
faba-151	384	10	,	,	PUNCT
faba-151	384	11	and	and	CCONJ
faba-151	384	12	k.	k.	PROPN
faba-151	384	13	c.	c.	PROPN
faba-151	384	14	chan	chan	PROPN
faba-151	384	15	.	.	PUNCT
faba-151	385	1	2022	2022	NUM
faba-151	385	2	.	.	PUNCT
faba-151	386	1	effects	effect	NOUN
faba-151	386	2	of	of	ADP
faba-151	386	3	air	air	NOUN
faba-151	386	4	pollution	pollution	NOUN
faba-151	386	5	on	on	ADP
faba-151	386	6	accounting	account	VERB
faba-151	386	7	conservatism	conservatism	NOUN
faba-151	386	8	.	.	PUNCT
faba-151	387	1	international	international	ADJ
faba-151	387	2	review	review	NOUN
faba-151	387	3	of	of	ADP
faba-151	387	4	financial	financial	ADJ
faba-151	387	5	analysis	analysis	NOUN
faba-151	387	6	,	,	PUNCT
faba-151	387	7	84	84	NUM
faba-151	387	8	,	,	PUNCT
faba-151	387	9	102380	102380	NUM
faba-151	387	10	.	.	PUNCT
faba-151	388	1	xue	xue	PROPN
faba-151	388	2	,	,	PUNCT
faba-151	388	3	b.	b.	PROPN
faba-151	388	4	2020	2020	NUM
faba-151	388	5	.	.	PUNCT
faba-151	389	1	accounting	account	VERB
faba-151	389	2	conservatism	conservatism	NOUN
faba-151	389	3	and	and	CCONJ
faba-151	389	4	enterprise	enterprise	NOUN
faba-151	389	5	investment	investment	NOUN
faba-151	389	6	efficiency	efficiency	NOUN
faba-151	389	7	(	(	PUNCT
faba-151	389	8	doctoral	doctoral	ADJ
faba-151	389	9	dissertation	dissertation	NOUN
faba-151	389	10	)	)	PUNCT
faba-151	389	11	.	.	PUNCT
faba-151	390	1	zhang	zhang	PROPN
faba-151	390	2	,	,	PUNCT
faba-151	390	3	w.	w.	PROPN
faba-151	390	4	2023	2023	NUM
faba-151	390	5	.	.	PUNCT
faba-151	391	1	accounting	account	VERB
faba-151	391	2	conservatism	conservatism	NOUN
faba-151	391	3	and	and	CCONJ
faba-151	391	4	private	private	ADJ
faba-151	391	5	enterprise	enterprise	NOUN
faba-151	391	6	debt	debt	NOUN
faba-151	391	7	financing	financing	NOUN
faba-151	391	8	research	research	NOUN
faba-151	391	9	.	.	PUNCT
faba-151	392	1	open	open	ADJ
faba-151	392	2	journal	journal	PROPN
faba-151	392	3	of	of	ADP
faba-151	392	4	accounting	accounting	NOUN
faba-151	392	5	,	,	PUNCT
faba-151	392	6	12(2	12(2	NUM
faba-151	392	7	)	)	PUNCT
faba-151	392	8	,	,	PUNCT
faba-151	392	9	15	15	NUM
faba-151	392	10	-	-	SYM
faba-151	392	11	25	25	NUM
faba-151	392	12	.	.	PUNCT
faba-151	393	1	zhang	zhang	PROPN
faba-151	393	2	,	,	PUNCT
faba-151	393	3	x.	x.	PROPN
faba-151	393	4	,	,	PUNCT
faba-151	393	5	s.	s.	PROPN
faba-151	393	6	gao	gao	PROPN
faba-151	393	7	,	,	PUNCT
faba-151	393	8	and	and	CCONJ
faba-151	393	9	y.	y.	PROPN
faba-151	393	10	zeng	zeng	PROPN
faba-151	393	11	.	.	PUNCT
faba-151	393	12	2019	2019	NUM
faba-151	393	13	.	.	PUNCT
faba-151	394	1	an	an	DET
faba-151	394	2	empirical	empirical	ADJ
faba-151	394	3	study	study	NOUN
faba-151	394	4	of	of	ADP
faba-151	394	5	the	the	DET
faba-151	394	6	relationship	relationship	NOUN
faba-151	394	7	between	between	ADP
faba-151	394	8	accounting	account	VERB
faba-151	394	9	conservatism	conservatism	NOUN
faba-151	394	10	and	and	CCONJ
faba-151	394	11	executive	executive	NOUN
faba-151	394	12	compensation	compensation	NOUN
faba-151	394	13	performance	performance	NOUN
faba-151	394	14	sensitivity	sensitivity	NOUN
faba-151	394	15	.	.	PUNCT
faba-151	395	1	international	international	ADJ
faba-151	395	2	journal	journal	PROPN
faba-151	395	3	of	of	ADP
faba-151	395	4	accounting	accounting	PROPN
faba-151	395	5	&	&	CCONJ
faba-151	395	6	information	information	PROPN
faba-151	395	7	management	management	NOUN
faba-151	395	8	.	.	PUNCT