id	sid	tid	token	lemma	pos
faba-243	1	1	30	30	NUM
faba-243	1	2	finance	finance	NOUN
faba-243	1	3	,	,	PUNCT
faba-243	1	4	accounting	accounting	NOUN
faba-243	1	5	and	and	CCONJ
faba-243	1	6	business	business	NOUN
faba-243	1	7	analysis	analysis	NOUN
faba-243	1	8	volume	volume	NOUN
faba-243	1	9	7	7	NUM
faba-243	1	10	issue	issue	NOUN
faba-243	1	11	1	1	NUM
faba-243	1	12	,	,	PUNCT
faba-243	1	13	2025	2025	NUM
faba-243	1	14	http://faba.bg/	http://faba.bg/	NOUN
faba-243	1	15	issn	issn	VERB
faba-243	1	16	2603	2603	NUM
faba-243	1	17	-	-	SYM
faba-243	1	18	5324	5324	NUM
faba-243	1	19	doi	doi	NOUN
faba-243	1	20	:	:	PUNCT
faba-243	1	21	https://doi.org/10.37075/faba.2025.1.03	https://doi.org/10.37075/faba.2025.1.03	NOUN
faba-243	1	22	do	do	VERB
faba-243	1	23	key	key	ADJ
faba-243	1	24	performance	performance	NOUN
faba-243	1	25	indicators	indicator	NOUN
faba-243	1	26	derived	derive	VERB
faba-243	1	27	from	from	ADP
faba-243	1	28	value	value	NOUN
faba-243	1	29	-	-	PUNCT
faba-243	1	30	based	base	VERB
faba-243	1	31	management	management	NOUN
faba-243	1	32	better	well	ADV
faba-243	1	33	predict	predict	VERB
faba-243	1	34	total	total	ADJ
faba-243	1	35	stockholder	stockholder	NOUN
faba-243	1	36	return	return	NOUN
faba-243	1	37	than	than	ADP
faba-243	1	38	traditional	traditional	ADJ
faba-243	1	39	performance	performance	NOUN
faba-243	1	40	indicators	indicator	NOUN
faba-243	1	41	?	?	PUNCT
faba-243	2	1	matthias	matthia	NOUN
faba-243	2	2	olivier	olivier	PROPN
faba-243	2	3	1	1	NUM
faba-243	2	4	*	*	PUNCT
faba-243	2	5	,	,	PUNCT
faba-243	2	6	roland	roland	PROPN
faba-243	2	7	wolf	wolf	PROPN
faba-243	2	8	2	2	NUM
faba-243	2	9	ucam	ucam	NOUN
faba-243	2	10	universidad	universidad	PROPN
faba-243	2	11	católica	católica	PROPN
faba-243	2	12	de	de	PROPN
faba-243	2	13	murcia	murcia	PROPN
faba-243	2	14	,	,	PUNCT
faba-243	2	15	murcia	murcia	PROPN
faba-243	2	16	,	,	PUNCT
faba-243	2	17	spain	spain	PROPN
faba-243	2	18	1	1	NUM
faba-243	2	19	fom	fom	PROPN
faba-243	2	20	university	university	NOUN
faba-243	2	21	of	of	ADP
faba-243	2	22	applied	apply	VERB
faba-243	2	23	sciences	science	NOUN
faba-243	2	24	for	for	ADP
faba-243	2	25	economics	economic	NOUN
faba-243	2	26	and	and	CCONJ
faba-243	2	27	management	management	NOUN
faba-243	2	28	,	,	PUNCT
faba-243	2	29	essen	essen	PROPN
faba-243	2	30	,	,	PUNCT
faba-243	2	31	germany	germany	PROPN
faba-243	2	32	2	2	NUM
faba-243	2	33	*	*	PUNCT
faba-243	2	34	corresponding	correspond	VERB
faba-243	2	35	author	author	NOUN
faba-243	2	36	info	info	NOUN
faba-243	2	37	articles	article	NOUN
faba-243	2	38	abstract	abstract	ADJ
faba-243	2	39	history	history	NOUN
faba-243	2	40	article	article	NOUN
faba-243	2	41	:	:	PUNCT
faba-243	2	42	submitted	submit	VERB
faba-243	2	43	26	26	NUM
faba-243	2	44	october	october	PROPN
faba-243	2	45	2024	2024	NUM
faba-243	2	46	revised	revise	VERB
faba-243	2	47	4	4	NUM
faba-243	2	48	january	january	NOUN
faba-243	2	49	2025	2025	NUM
faba-243	2	50	accepted	accept	VERB
faba-243	2	51	20	20	NUM
faba-243	2	52	february	february	NOUN
faba-243	2	53	2025	2025	NUM
faba-243	2	54	purpose	purpose	NOUN
faba-243	2	55	:	:	PUNCT
faba-243	2	56	this	this	DET
faba-243	2	57	study	study	NOUN
faba-243	2	58	investigates	investigate	VERB
faba-243	2	59	whether	whether	SCONJ
faba-243	2	60	key	key	ADJ
faba-243	2	61	performance	performance	NOUN
faba-243	2	62	indicators	indicator	NOUN
faba-243	2	63	derived	derive	VERB
faba-243	2	64	from	from	ADP
faba-243	2	65	value	value	NOUN
faba-243	2	66	-	-	PUNCT
faba-243	2	67	based	base	VERB
faba-243	2	68	management	management	NOUN
faba-243	2	69	are	be	AUX
faba-243	2	70	able	able	ADJ
faba-243	2	71	to	to	PART
faba-243	2	72	better	well	ADV
faba-243	2	73	predict	predict	VERB
faba-243	2	74	total	total	ADJ
faba-243	2	75	stockholder	stockholder	NOUN
faba-243	2	76	return	return	NOUN
faba-243	2	77	than	than	ADP
faba-243	2	78	traditional	traditional	ADJ
faba-243	2	79	performance	performance	NOUN
faba-243	2	80	indicators	indicator	NOUN
faba-243	2	81	.	.	PUNCT
faba-243	3	1	design	design	NOUN
faba-243	3	2	/	/	SYM
faba-243	3	3	methodology	methodology	NOUN
faba-243	3	4	/	/	SYM
faba-243	3	5	approach	approach	NOUN
faba-243	3	6	:	:	PUNCT
faba-243	3	7	a	a	DET
faba-243	3	8	sample	sample	NOUN
faba-243	3	9	(	(	PUNCT
faba-243	3	10	n	n	NOUN
faba-243	3	11	=	=	SYM
faba-243	3	12	1388	1388	NUM
faba-243	3	13	)	)	PUNCT
faba-243	3	14	is	be	AUX
faba-243	3	15	drawn	draw	VERB
faba-243	3	16	from	from	ADP
faba-243	3	17	corporate	corporate	ADJ
faba-243	3	18	indices	index	NOUN
faba-243	3	19	in	in	ADP
faba-243	3	20	four	four	NUM
faba-243	3	21	european	european	ADJ
faba-243	3	22	countries	country	NOUN
faba-243	3	23	(	(	PUNCT
faba-243	3	24	france	france	PROPN
faba-243	3	25	,	,	PUNCT
faba-243	3	26	germany	germany	PROPN
faba-243	3	27	,	,	PUNCT
faba-243	3	28	italy	italy	PROPN
faba-243	3	29	,	,	PUNCT
faba-243	3	30	and	and	CCONJ
faba-243	3	31	spain	spain	PROPN
faba-243	3	32	)	)	PUNCT
faba-243	3	33	.	.	PUNCT
faba-243	4	1	the	the	DET
faba-243	4	2	explanatory	explanatory	ADJ
faba-243	4	3	power	power	NOUN
faba-243	4	4	of	of	ADP
faba-243	4	5	traditional	traditional	ADJ
faba-243	4	6	performance	performance	NOUN
faba-243	4	7	indicators	indicator	NOUN
faba-243	4	8	and	and	CCONJ
faba-243	4	9	value	value	NOUN
faba-243	4	10	-	-	PUNCT
faba-243	4	11	based	base	VERB
faba-243	4	12	performance	performance	NOUN
faba-243	4	13	indicators	indicator	NOUN
faba-243	4	14	is	be	AUX
faba-243	4	15	compared	compare	VERB
faba-243	4	16	with	with	ADP
faba-243	4	17	regard	regard	NOUN
faba-243	4	18	to	to	ADP
faba-243	4	19	total	total	ADJ
faba-243	4	20	stockholder	stockholder	NOUN
faba-243	4	21	return	return	NOUN
faba-243	4	22	.	.	PUNCT
faba-243	5	1	findings	finding	NOUN
faba-243	5	2	:	:	PUNCT
faba-243	5	3	it	it	PRON
faba-243	5	4	is	be	AUX
faba-243	5	5	found	find	VERB
faba-243	5	6	that	that	SCONJ
faba-243	5	7	in	in	ADP
faba-243	5	8	the	the	DET
faba-243	5	9	sample	sample	NOUN
faba-243	5	10	,	,	PUNCT
faba-243	5	11	value	value	NOUN
faba-243	5	12	-	-	PUNCT
faba-243	5	13	based	base	VERB
faba-243	5	14	performance	performance	NOUN
faba-243	5	15	indicators	indicator	NOUN
faba-243	5	16	are	be	AUX
faba-243	5	17	not	not	PART
faba-243	5	18	able	able	ADJ
faba-243	5	19	to	to	PART
faba-243	5	20	better	well	ADV
faba-243	5	21	explain	explain	VERB
faba-243	5	22	total	total	ADJ
faba-243	5	23	stockholder	stockholder	NOUN
faba-243	5	24	return	return	NOUN
faba-243	5	25	than	than	ADP
faba-243	5	26	traditional	traditional	ADJ
faba-243	5	27	performance	performance	NOUN
faba-243	5	28	indicators	indicator	NOUN
faba-243	5	29	.	.	PUNCT
faba-243	6	1	practical	practical	ADJ
faba-243	6	2	implications	implication	NOUN
faba-243	6	3	:	:	PUNCT
faba-243	6	4	the	the	DET
faba-243	6	5	results	result	NOUN
faba-243	6	6	suggest	suggest	VERB
faba-243	6	7	that	that	SCONJ
faba-243	6	8	companies	company	NOUN
faba-243	6	9	should	should	AUX
faba-243	6	10	consider	consider	VERB
faba-243	6	11	placing	place	VERB
faba-243	6	12	greater	great	ADJ
faba-243	6	13	emphasis	emphasis	NOUN
faba-243	6	14	on	on	ADP
faba-243	6	15	performance	performance	NOUN
faba-243	6	16	indicators	indicator	NOUN
faba-243	6	17	,	,	PUNCT
faba-243	6	18	as	as	SCONJ
faba-243	6	19	leveraging	leverage	VERB
faba-243	6	20	both	both	CCONJ
faba-243	6	21	traditional	traditional	ADJ
faba-243	6	22	and	and	CCONJ
faba-243	6	23	value	value	NOUN
faba-243	6	24	-	-	PUNCT
faba-243	6	25	based	base	VERB
faba-243	6	26	performance	performance	NOUN
faba-243	6	27	metrics	metric	NOUN
faba-243	6	28	could	could	AUX
faba-243	6	29	help	help	VERB
faba-243	6	30	improve	improve	VERB
faba-243	6	31	understanding	understanding	NOUN
faba-243	6	32	of	of	ADP
faba-243	6	33	stockholder	stockholder	NOUN
faba-243	6	34	returns	return	NOUN
faba-243	6	35	and	and	CCONJ
faba-243	6	36	potentially	potentially	ADV
faba-243	6	37	drive	drive	VERB
faba-243	6	38	more	more	ADV
faba-243	6	39	informed	informed	ADJ
faba-243	6	40	strategic	strategic	ADJ
faba-243	6	41	decision	decision	NOUN
faba-243	6	42	-	-	PUNCT
faba-243	6	43	making	making	NOUN
faba-243	6	44	.	.	PUNCT
faba-243	7	1	originality	originality	NOUN
faba-243	7	2	/	/	SYM
faba-243	7	3	value	value	NOUN
faba-243	7	4	:	:	PUNCT
faba-243	7	5	the	the	DET
faba-243	7	6	study	study	NOUN
faba-243	7	7	provides	provide	VERB
faba-243	7	8	insights	insight	NOUN
faba-243	7	9	into	into	ADP
faba-243	7	10	the	the	DET
faba-243	7	11	relative	relative	ADJ
faba-243	7	12	effectiveness	effectiveness	NOUN
faba-243	7	13	of	of	ADP
faba-243	7	14	value	value	NOUN
faba-243	7	15	-	-	PUNCT
faba-243	7	16	based	base	VERB
faba-243	7	17	performance	performance	NOUN
faba-243	7	18	indicators	indicator	NOUN
faba-243	7	19	versus	versus	ADP
faba-243	7	20	traditional	traditional	ADJ
faba-243	7	21	ones	one	NOUN
faba-243	7	22	in	in	ADP
faba-243	7	23	explaining	explain	VERB
faba-243	7	24	stockholder	stockholder	NOUN
faba-243	7	25	return	return	NOUN
faba-243	7	26	across	across	ADP
faba-243	7	27	multiple	multiple	ADJ
faba-243	7	28	european	european	ADJ
faba-243	7	29	countries	country	NOUN
faba-243	7	30	.	.	PUNCT
faba-243	8	1	keywords	keyword	NOUN
faba-243	8	2	:	:	PUNCT
faba-243	8	3	value	value	NOUN
faba-243	8	4	based	base	VERB
faba-243	8	5	management	management	NOUN
faba-243	8	6	,	,	PUNCT
faba-243	8	7	key	key	ADJ
faba-243	8	8	performance	performance	NOUN
faba-243	8	9	indicators	indicator	NOUN
faba-243	8	10	,	,	PUNCT
faba-243	8	11	value	value	NOUN
faba-243	8	12	oriented	orient	VERB
faba-243	8	13	performance	performance	NOUN
faba-243	8	14	measurement	measurement	NOUN
faba-243	8	15	,	,	PUNCT
faba-243	8	16	value	value	NOUN
faba-243	8	17	accounting	accounting	NOUN
faba-243	8	18	,	,	PUNCT
faba-243	8	19	paper	paper	NOUN
faba-243	8	20	type	type	NOUN
faba-243	8	21	:	:	PUNCT
faba-243	8	22	research	research	NOUN
faba-243	8	23	paper	paper	NOUN
faba-243	8	24	.	.	PUNCT
faba-243	9	1	keywords	keyword	NOUN
faba-243	9	2	:	:	PUNCT
faba-243	9	3	value	value	NOUN
faba-243	9	4	based	base	VERB
faba-243	9	5	management	management	NOUN
faba-243	9	6	,	,	PUNCT
faba-243	9	7	key	key	ADJ
faba-243	9	8	performance	performance	NOUN
faba-243	9	9	indicators	indicator	NOUN
faba-243	9	10	,	,	PUNCT
faba-243	9	11	value	value	NOUN
faba-243	9	12	oriented	orient	VERB
faba-243	9	13	performance	performance	NOUN
faba-243	9	14	measurement	measurement	NOUN
faba-243	9	15	,	,	PUNCT
faba-243	9	16	value	value	NOUN
faba-243	9	17	accounting	accounting	NOUN
faba-243	9	18	.	.	PUNCT
faba-243	10	1	jel	jel	PROPN
faba-243	10	2	:	:	PUNCT
faba-243	10	3	g32	g32	NOUN
faba-243	10	4	;	;	PUNCT
faba-243	10	5	m41	m41	PROPN
faba-243	10	6	*	*	PUNCT
faba-243	10	7	address	address	NOUN
faba-243	10	8	correspondence	correspondence	NOUN
faba-243	10	9	:	:	PUNCT
faba-243	10	10	e	e	X
faba-243	10	11	-	-	NOUN
faba-243	10	12	mail	mail	NOUN
faba-243	10	13	:	:	PUNCT
faba-243	10	14	molivier@alu.ucam.edu1	molivier@alu.ucam.edu1	PROPN
faba-243	10	15	roland.wolf@fom.de2	roland.wolf@fom.de2	PUNCT
faba-243	10	16	http://faba.bg/	http://faba.bg/	NOUN
faba-243	10	17	https://doi.org/10.37075/faba.2025.1.03	https://doi.org/10.37075/faba.2025.1.03	ADV
faba-243	10	18	https://orcid.org/0009-0000-2288-4001	https://orcid.org/0009-0000-2288-4001	PROPN
faba-243	10	19	https://orcid.org/0009-0009-5282-8815	https://orcid.org/0009-0009-5282-8815	PROPN
faba-243	10	20	matthias	matthias	PROPN
faba-243	10	21	olivier	olivier	PROPN
faba-243	10	22	,	,	PUNCT
faba-243	10	23	roland	roland	VERB
faba-243	10	24	wolf	wolf	PROPN
faba-243	10	25	/	/	SYM
faba-243	10	26	finance	finance	NOUN
faba-243	10	27	,	,	PUNCT
faba-243	10	28	accounting	accounting	NOUN
faba-243	10	29	and	and	CCONJ
faba-243	10	30	business	business	NOUN
faba-243	10	31	analysis	analysis	NOUN
faba-243	10	32	,	,	PUNCT
faba-243	10	33	volume	volume	NOUN
faba-243	10	34	7	7	NUM
faba-243	10	35	,	,	PUNCT
faba-243	10	36	issue	issue	NOUN
faba-243	10	37	1	1	NUM
faba-243	10	38	,	,	PUNCT
faba-243	10	39	2025	2025	NUM
faba-243	10	40	31	31	NUM
faba-243	10	41	introduction	introduction	NOUN
faba-243	10	42	shareholder	shareholder	NOUN
faba-243	10	43	value	value	NOUN
faba-243	10	44	is	be	AUX
faba-243	10	45	oftentimes	oftentime	NOUN
faba-243	10	46	considered	consider	VERB
faba-243	10	47	the	the	DET
faba-243	10	48	primary	primary	ADJ
faba-243	10	49	goal	goal	NOUN
faba-243	10	50	of	of	ADP
faba-243	10	51	any	any	DET
faba-243	10	52	company	company	NOUN
faba-243	10	53	in	in	ADP
faba-243	10	54	a	a	DET
faba-243	10	55	free	free	ADJ
faba-243	10	56	enterprise	enterprise	NOUN
faba-243	10	57	system	system	NOUN
faba-243	10	58	(	(	PUNCT
faba-243	10	59	friedman	friedman	PROPN
faba-243	10	60	1970	1970	NUM
faba-243	10	61	)	)	PUNCT
faba-243	10	62	,	,	PUNCT
faba-243	10	63	the	the	DET
faba-243	10	64	concept	concept	NOUN
faba-243	10	65	was	be	AUX
faba-243	10	66	formalized	formalize	VERB
faba-243	10	67	by	by	ADP
faba-243	10	68	alfred	alfred	PROPN
faba-243	10	69	rappaport	rappaport	PROPN
faba-243	10	70	in	in	ADP
faba-243	10	71	his	his	PRON
faba-243	10	72	book	book	NOUN
faba-243	10	73	"	"	PUNCT
faba-243	10	74	creating	create	VERB
faba-243	10	75	shareholder	shareholder	NOUN
faba-243	10	76	value	value	NOUN
faba-243	10	77	:	:	PUNCT
faba-243	10	78	the	the	DET
faba-243	10	79	new	new	ADJ
faba-243	10	80	standard	standard	NOUN
faba-243	10	81	for	for	ADP
faba-243	10	82	business	business	NOUN
faba-243	10	83	performance	performance	NOUN
faba-243	10	84	"	"	PUNCT
faba-243	10	85	in	in	ADP
faba-243	10	86	1986	1986	NUM
faba-243	10	87	.	.	PUNCT
faba-243	11	1	rappaport	rappaport	PROPN
faba-243	11	2	argues	argue	VERB
faba-243	11	3	that	that	SCONJ
faba-243	11	4	ultimately	ultimately	ADV
faba-243	11	5	the	the	DET
faba-243	11	6	only	only	ADJ
faba-243	11	7	reliable	reliable	ADJ
faba-243	11	8	way	way	NOUN
faba-243	11	9	to	to	PART
faba-243	11	10	evaluate	evaluate	VERB
faba-243	11	11	management	management	NOUN
faba-243	11	12	’s	’s	PART
faba-243	11	13	performance	performance	NOUN
faba-243	11	14	with	with	ADP
faba-243	11	15	regards	regard	NOUN
faba-243	11	16	to	to	ADP
faba-243	11	17	corporate	corporate	ADJ
faba-243	11	18	strategy	strategy	NOUN
faba-243	11	19	is	be	AUX
faba-243	11	20	the	the	DET
faba-243	11	21	rate	rate	NOUN
faba-243	11	22	at	at	ADP
faba-243	11	23	which	which	PRON
faba-243	11	24	shareholder	shareholder	NOUN
faba-243	11	25	value	value	NOUN
faba-243	11	26	is	be	AUX
faba-243	11	27	created	create	VERB
faba-243	11	28	(	(	PUNCT
faba-243	11	29	rappaport	rappaport	NOUN
faba-243	11	30	1986	1986	NUM
faba-243	11	31	)	)	PUNCT
faba-243	11	32	.	.	PUNCT
faba-243	12	1	the	the	DET
faba-243	12	2	key	key	ADJ
faba-243	12	3	concept	concept	NOUN
faba-243	12	4	of	of	ADP
faba-243	12	5	rappaport	rappaport	PROPN
faba-243	12	6	’s	’s	PART
faba-243	12	7	theoretical	theoretical	ADJ
faba-243	12	8	approach	approach	NOUN
faba-243	12	9	resulted	result	VERB
faba-243	12	10	in	in	ADP
faba-243	12	11	the	the	DET
faba-243	12	12	establishment	establishment	NOUN
faba-243	12	13	of	of	ADP
faba-243	12	14	the	the	DET
faba-243	12	15	value	value	NOUN
faba-243	12	16	-	-	PUNCT
faba-243	12	17	based	base	VERB
faba-243	12	18	management	management	NOUN
faba-243	12	19	as	as	ADP
faba-243	12	20	a	a	DET
faba-243	12	21	management	management	NOUN
faba-243	12	22	principle	principle	NOUN
faba-243	12	23	.	.	PUNCT
faba-243	13	1	the	the	DET
faba-243	13	2	concept	concept	NOUN
faba-243	13	3	of	of	ADP
faba-243	13	4	value	value	NOUN
faba-243	13	5	-	-	PUNCT
faba-243	13	6	based	base	VERB
faba-243	13	7	management	management	NOUN
faba-243	13	8	asserts	assert	VERB
faba-243	13	9	that	that	SCONJ
faba-243	13	10	the	the	DET
faba-243	13	11	primary	primary	ADJ
faba-243	13	12	guiding	guide	VERB
faba-243	13	13	principle	principle	NOUN
faba-243	13	14	for	for	ADP
faba-243	13	15	management	management	NOUN
faba-243	13	16	decisions	decision	NOUN
faba-243	13	17	is	be	AUX
faba-243	13	18	determined	determine	VERB
faba-243	13	19	by	by	ADP
faba-243	13	20	maximizing	maximize	VERB
faba-243	13	21	shareholder	shareholder	NOUN
faba-243	13	22	value	value	NOUN
faba-243	13	23	.	.	PUNCT
faba-243	14	1	therefore	therefore	ADV
faba-243	14	2	,	,	PUNCT
faba-243	14	3	all	all	DET
faba-243	14	4	actives	active	NOUN
faba-243	14	5	of	of	ADP
faba-243	14	6	the	the	DET
faba-243	14	7	company	company	NOUN
faba-243	14	8	should	should	AUX
faba-243	14	9	be	be	AUX
faba-243	14	10	aligned	align	VERB
faba-243	14	11	in	in	ADP
faba-243	14	12	a	a	DET
faba-243	14	13	way	way	NOUN
faba-243	14	14	to	to	PART
faba-243	14	15	maximize	maximize	VERB
faba-243	14	16	the	the	DET
faba-243	14	17	value	value	NOUN
faba-243	14	18	of	of	ADP
faba-243	14	19	the	the	DET
faba-243	14	20	company	company	NOUN
faba-243	14	21	(	(	PUNCT
faba-243	14	22	weber	weber	PROPN
faba-243	14	23	et	et	PROPN
faba-243	14	24	al	al	PROPN
faba-243	14	25	.	.	PROPN
faba-243	14	26	2017	2017	NUM
faba-243	14	27	)	)	PUNCT
faba-243	14	28	.	.	PUNCT
faba-243	15	1	it	it	PRON
faba-243	15	2	is	be	AUX
faba-243	15	3	to	to	PART
faba-243	15	4	note	note	VERB
faba-243	15	5	that	that	SCONJ
faba-243	15	6	the	the	DET
faba-243	15	7	maximization	maximization	NOUN
faba-243	15	8	of	of	ADP
faba-243	15	9	shareholder	shareholder	NOUN
faba-243	15	10	value	value	NOUN
faba-243	15	11	does	do	AUX
faba-243	15	12	not	not	PART
faba-243	15	13	necessarily	necessarily	ADV
faba-243	15	14	(	(	PUNCT
faba-243	15	15	or	or	CCONJ
faba-243	15	16	oftentimes	oftentime	VERB
faba-243	15	17	not	not	PART
faba-243	15	18	at	at	ADV
faba-243	15	19	all	all	ADV
faba-243	15	20	)	)	PUNCT
faba-243	15	21	mean	mean	VERB
faba-243	15	22	the	the	DET
faba-243	15	23	short	short	ADJ
faba-243	15	24	-	-	PUNCT
faba-243	15	25	term	term	NOUN
faba-243	15	26	maximization	maximization	NOUN
faba-243	15	27	of	of	ADP
faba-243	15	28	company	company	NOUN
faba-243	15	29	profits	profit	NOUN
faba-243	15	30	.	.	PUNCT
faba-243	16	1	the	the	DET
faba-243	16	2	valuebased	valuebase	VERB
faba-243	16	3	management	management	NOUN
faba-243	16	4	principle	principle	NOUN
faba-243	16	5	much	much	ADV
faba-243	16	6	rather	rather	ADV
faba-243	16	7	postulates	postulate	VERB
faba-243	16	8	that	that	SCONJ
faba-243	16	9	shareholder	shareholder	NOUN
faba-243	16	10	maximization	maximization	NOUN
faba-243	16	11	is	be	AUX
faba-243	16	12	achieved	achieve	VERB
faba-243	16	13	when	when	SCONJ
faba-243	16	14	longterm	longterm	ADJ
faba-243	16	15	implications	implication	NOUN
faba-243	16	16	of	of	ADP
faba-243	16	17	company	company	NOUN
faba-243	16	18	policy	policy	NOUN
faba-243	16	19	and	and	CCONJ
faba-243	16	20	management	management	NOUN
faba-243	16	21	decisions	decision	NOUN
faba-243	16	22	are	be	AUX
faba-243	16	23	taken	take	VERB
faba-243	16	24	into	into	ADP
faba-243	16	25	consideration	consideration	NOUN
faba-243	16	26	(	(	PUNCT
faba-243	16	27	weber	weber	PROPN
faba-243	16	28	et	et	PROPN
faba-243	16	29	al	al	PROPN
faba-243	16	30	.	.	PROPN
faba-243	16	31	2017	2017	NUM
faba-243	16	32	)	)	PUNCT
faba-243	16	33	.	.	PUNCT
faba-243	17	1	while	while	SCONJ
faba-243	17	2	these	these	DET
faba-243	17	3	observations	observation	NOUN
faba-243	17	4	brought	bring	VERB
faba-243	17	5	about	about	ADP
faba-243	17	6	a	a	DET
faba-243	17	7	fundamental	fundamental	ADJ
faba-243	17	8	change	change	NOUN
faba-243	17	9	in	in	ADP
faba-243	17	10	the	the	DET
faba-243	17	11	understanding	understanding	NOUN
faba-243	17	12	of	of	ADP
faba-243	17	13	corporate	corporate	ADJ
faba-243	17	14	business	business	NOUN
faba-243	17	15	strategies	strategy	NOUN
faba-243	17	16	and	and	CCONJ
faba-243	17	17	today	today	NOUN
faba-243	17	18	are	be	AUX
faba-243	17	19	considered	consider	VERB
faba-243	17	20	a	a	DET
faba-243	17	21	fundamental	fundamental	ADJ
faba-243	17	22	part	part	NOUN
faba-243	17	23	of	of	ADP
faba-243	17	24	the	the	DET
faba-243	17	25	body	body	NOUN
faba-243	17	26	of	of	ADP
faba-243	17	27	knowledge	knowledge	NOUN
faba-243	17	28	in	in	ADP
faba-243	17	29	management	management	NOUN
faba-243	17	30	science	science	NOUN
faba-243	17	31	,	,	PUNCT
faba-243	17	32	the	the	DET
faba-243	17	33	operationalization	operationalization	NOUN
faba-243	17	34	of	of	ADP
faba-243	17	35	these	these	DET
faba-243	17	36	concepts	concept	NOUN
faba-243	17	37	is	be	AUX
faba-243	17	38	an	an	DET
faba-243	17	39	area	area	NOUN
faba-243	17	40	that	that	PRON
faba-243	17	41	is	be	AUX
faba-243	17	42	continuously	continuously	ADV
faba-243	17	43	evolving	evolve	VERB
faba-243	17	44	(	(	PUNCT
faba-243	17	45	wobst	wobst	VERB
faba-243	17	46	et	et	PROPN
faba-243	17	47	al	al	PROPN
faba-243	17	48	.	.	PROPN
faba-243	17	49	2025	2025	NUM
faba-243	17	50	)	)	PUNCT
faba-243	17	51	.	.	PUNCT
faba-243	18	1	the	the	DET
faba-243	18	2	operationalization	operationalization	NOUN
faba-243	18	3	of	of	ADP
faba-243	18	4	value	value	NOUN
faba-243	18	5	-	-	PUNCT
faba-243	18	6	based	base	VERB
faba-243	18	7	management	management	NOUN
faba-243	18	8	principles	principle	NOUN
faba-243	18	9	with	with	ADP
faba-243	18	10	the	the	DET
faba-243	18	11	implementation	implementation	NOUN
faba-243	18	12	of	of	ADP
faba-243	18	13	value	value	NOUN
faba-243	18	14	-	-	PUNCT
faba-243	18	15	based	base	VERB
faba-243	18	16	measures	measure	NOUN
faba-243	18	17	of	of	ADP
faba-243	18	18	performance	performance	NOUN
faba-243	18	19	measurement	measurement	NOUN
faba-243	18	20	puts	put	VERB
faba-243	18	21	these	these	DET
faba-243	18	22	value	value	NOUN
faba-243	18	23	-	-	PUNCT
faba-243	18	24	based	base	VERB
faba-243	18	25	measures	measure	NOUN
faba-243	18	26	of	of	ADP
faba-243	18	27	performance	performance	NOUN
faba-243	18	28	measurement	measurement	NOUN
faba-243	18	29	into	into	ADP
faba-243	18	30	contrast	contrast	NOUN
faba-243	18	31	to	to	ADP
faba-243	18	32	traditional	traditional	ADJ
faba-243	18	33	performance	performance	NOUN
faba-243	18	34	indicators	indicator	NOUN
faba-243	18	35	.	.	PUNCT
faba-243	19	1	this	this	DET
faba-243	19	2	paper	paper	NOUN
faba-243	19	3	examines	examine	VERB
faba-243	19	4	whether	whether	SCONJ
faba-243	19	5	value	value	NOUN
faba-243	19	6	-	-	PUNCT
faba-243	19	7	based	base	VERB
faba-243	19	8	performance	performance	NOUN
faba-243	19	9	measures	measure	NOUN
faba-243	19	10	are	be	AUX
faba-243	19	11	used	use	VERB
faba-243	19	12	by	by	ADP
faba-243	19	13	the	the	DET
faba-243	19	14	participants	participant	NOUN
faba-243	19	15	in	in	ADP
faba-243	19	16	the	the	DET
faba-243	19	17	european	european	ADJ
faba-243	19	18	capital	capital	NOUN
faba-243	19	19	market	market	NOUN
faba-243	19	20	to	to	PART
faba-243	19	21	make	make	VERB
faba-243	19	22	market	market	NOUN
faba-243	19	23	decisions	decision	NOUN
faba-243	19	24	using	use	VERB
faba-243	19	25	a	a	DET
faba-243	19	26	sample	sample	NOUN
faba-243	19	27	of	of	ADP
faba-243	19	28	listed	list	VERB
faba-243	19	29	companies	company	NOUN
faba-243	19	30	from	from	ADP
faba-243	19	31	france	france	PROPN
faba-243	19	32	,	,	PUNCT
faba-243	19	33	germany	germany	PROPN
faba-243	19	34	,	,	PUNCT
faba-243	19	35	italy	italy	PROPN
faba-243	19	36	,	,	PUNCT
faba-243	19	37	and	and	CCONJ
faba-243	19	38	spain	spain	PROPN
faba-243	19	39	.	.	PUNCT
faba-243	20	1	key	key	ADJ
faba-243	20	2	performance	performance	NOUN
faba-243	20	3	indicators	indicator	NOUN
faba-243	20	4	derived	derive	VERB
faba-243	20	5	from	from	ADP
faba-243	20	6	value	value	NOUN
faba-243	20	7	-	-	PUNCT
faba-243	20	8	based	base	VERB
faba-243	20	9	management	management	NOUN
faba-243	20	10	theoretical	theoretical	ADJ
faba-243	20	11	foundation	foundation	NOUN
faba-243	20	12	of	of	ADP
faba-243	20	13	value	value	NOUN
faba-243	20	14	relevance	relevance	NOUN
faba-243	20	15	and	and	CCONJ
faba-243	20	16	empirical	empirical	ADJ
faba-243	20	17	insights	insight	NOUN
faba-243	20	18	the	the	DET
faba-243	20	19	value	value	NOUN
faba-243	20	20	relevance	relevance	NOUN
faba-243	20	21	of	of	ADP
faba-243	20	22	performance	performance	NOUN
faba-243	20	23	indicators	indicator	NOUN
faba-243	20	24	(	(	PUNCT
faba-243	20	25	both	both	CCONJ
faba-243	20	26	financial	financial	ADJ
faba-243	20	27	and	and	CCONJ
faba-243	20	28	non	non	ADJ
faba-243	20	29	-	-	ADJ
faba-243	20	30	financial	financial	ADJ
faba-243	20	31	)	)	PUNCT
faba-243	20	32	enables	enable	VERB
faba-243	20	33	stakeand	stakeand	NOUN
faba-243	20	34	shareholders	shareholder	NOUN
faba-243	20	35	to	to	PART
faba-243	20	36	evaluate	evaluate	VERB
faba-243	20	37	the	the	DET
faba-243	20	38	performance	performance	NOUN
faba-243	20	39	of	of	ADP
faba-243	20	40	a	a	DET
faba-243	20	41	company	company	NOUN
faba-243	20	42	and	and	CCONJ
faba-243	20	43	is	be	AUX
faba-243	20	44	ultimately	ultimately	ADV
faba-243	20	45	reflected	reflect	VERB
faba-243	20	46	in	in	ADP
faba-243	20	47	the	the	DET
faba-243	20	48	performance	performance	NOUN
faba-243	20	49	at	at	ADP
faba-243	20	50	the	the	DET
faba-243	20	51	marketplace	marketplace	NOUN
faba-243	20	52	.	.	PUNCT
faba-243	21	1	this	this	DET
faba-243	21	2	chapter	chapter	NOUN
faba-243	21	3	summarizes	summarize	VERB
faba-243	21	4	the	the	DET
faba-243	21	5	most	most	ADV
faba-243	21	6	discussed	discuss	VERB
faba-243	21	7	scientific	scientific	ADJ
faba-243	21	8	research	research	NOUN
faba-243	21	9	with	with	ADP
faba-243	21	10	regard	regard	NOUN
faba-243	21	11	to	to	ADP
faba-243	21	12	performance	performance	NOUN
faba-243	21	13	indicators	indicator	NOUN
faba-243	21	14	and	and	CCONJ
faba-243	21	15	details	detail	NOUN
faba-243	21	16	the	the	DET
faba-243	21	17	developments	development	NOUN
faba-243	21	18	of	of	ADP
faba-243	21	19	the	the	DET
faba-243	21	20	theoretical	theoretical	ADJ
faba-243	21	21	background	background	NOUN
faba-243	21	22	and	and	CCONJ
faba-243	21	23	empirical	empirical	ADJ
faba-243	21	24	insights	insight	NOUN
faba-243	21	25	.	.	PUNCT
faba-243	22	1	the	the	DET
faba-243	22	2	theoretical	theoretical	ADJ
faba-243	22	3	background	background	NOUN
faba-243	22	4	of	of	ADP
faba-243	22	5	the	the	DET
faba-243	22	6	value	value	NOUN
faba-243	22	7	relevance	relevance	NOUN
faba-243	22	8	can	can	AUX
faba-243	22	9	be	be	AUX
faba-243	22	10	traced	trace	VERB
faba-243	22	11	back	back	ADV
faba-243	22	12	to	to	ADP
faba-243	22	13	the	the	DET
faba-243	22	14	efficient	efficient	ADJ
faba-243	22	15	market	market	NOUN
faba-243	22	16	hypotheses	hypothesis	NOUN
faba-243	22	17	based	base	VERB
faba-243	22	18	on	on	ADP
faba-243	22	19	the	the	DET
faba-243	22	20	work	work	NOUN
faba-243	22	21	of	of	ADP
faba-243	22	22	fama	fama	NOUN
faba-243	22	23	(	(	PUNCT
faba-243	22	24	1970	1970	NUM
faba-243	22	25	)	)	PUNCT
faba-243	22	26	.	.	PUNCT
faba-243	23	1	the	the	DET
faba-243	23	2	efficient	efficient	ADJ
faba-243	23	3	market	market	NOUN
faba-243	23	4	hypotheses	hypothesis	NOUN
faba-243	23	5	states	state	VERB
faba-243	23	6	that	that	SCONJ
faba-243	23	7	the	the	DET
faba-243	23	8	market	market	NOUN
faba-243	23	9	price	price	NOUN
faba-243	23	10	of	of	ADP
faba-243	23	11	a	a	DET
faba-243	23	12	stock	stock	NOUN
faba-243	23	13	represents	represent	VERB
faba-243	23	14	fully	fully	ADV
faba-243	23	15	the	the	DET
faba-243	23	16	available	available	ADJ
faba-243	23	17	information	information	NOUN
faba-243	23	18	,	,	PUNCT
faba-243	23	19	including	include	VERB
faba-243	23	20	both	both	CCONJ
faba-243	23	21	financial	financial	ADJ
faba-243	23	22	and	and	CCONJ
faba-243	23	23	non	non	ADJ
faba-243	23	24	-	-	ADJ
faba-243	23	25	financial	financial	ADJ
faba-243	23	26	data	datum	NOUN
faba-243	23	27	.	.	PUNCT
faba-243	24	1	in	in	ADP
faba-243	24	2	an	an	DET
faba-243	24	3	efficient	efficient	ADJ
faba-243	24	4	market	market	NOUN
faba-243	24	5	all	all	DET
faba-243	24	6	available	available	ADJ
faba-243	24	7	information	information	NOUN
faba-243	24	8	is	be	AUX
faba-243	24	9	already	already	ADV
faba-243	24	10	represented	represent	VERB
faba-243	24	11	in	in	ADP
faba-243	24	12	the	the	DET
faba-243	24	13	stock	stock	NOUN
faba-243	24	14	price	price	NOUN
faba-243	24	15	and	and	CCONJ
faba-243	24	16	changes	change	NOUN
faba-243	24	17	in	in	ADP
faba-243	24	18	the	the	DET
faba-243	24	19	stock	stock	NOUN
faba-243	24	20	price	price	NOUN
faba-243	24	21	are	be	AUX
faba-243	24	22	caused	cause	VERB
faba-243	24	23	by	by	ADP
faba-243	24	24	new	new	ADJ
faba-243	24	25	facts	fact	NOUN
faba-243	24	26	that	that	PRON
faba-243	24	27	are	be	AUX
faba-243	24	28	able	able	ADJ
faba-243	24	29	to	to	PART
faba-243	24	30	change	change	VERB
faba-243	24	31	the	the	DET
faba-243	24	32	current	current	ADJ
faba-243	24	33	price	price	NOUN
faba-243	24	34	.	.	PUNCT
faba-243	25	1	this	this	DET
faba-243	25	2	theoretical	theoretical	ADJ
faba-243	25	3	concept	concept	NOUN
faba-243	25	4	can	can	AUX
faba-243	25	5	be	be	AUX
faba-243	25	6	seen	see	VERB
faba-243	25	7	as	as	SCONJ
faba-243	25	8	empirically	empirically	ADV
faba-243	25	9	supported	support	VERB
faba-243	25	10	by	by	ADP
faba-243	25	11	the	the	DET
faba-243	25	12	data	datum	NOUN
faba-243	25	13	analysis	analysis	NOUN
faba-243	25	14	of	of	ADP
faba-243	25	15	ball	ball	NOUN
faba-243	25	16	and	and	CCONJ
faba-243	25	17	brown	brown	ADJ
faba-243	25	18	(	(	PUNCT
faba-243	25	19	1968	1968	NUM
faba-243	25	20	)	)	PUNCT
faba-243	25	21	that	that	PRON
faba-243	25	22	showed	show	VERB
faba-243	25	23	the	the	DET
faba-243	25	24	association	association	NOUN
faba-243	25	25	of	of	ADP
faba-243	25	26	market	market	NOUN
faba-243	25	27	information	information	NOUN
faba-243	25	28	and	and	CCONJ
faba-243	25	29	stock	stock	NOUN
faba-243	25	30	price	price	NOUN
faba-243	25	31	reaction	reaction	NOUN
faba-243	25	32	.	.	PUNCT
faba-243	26	1	this	this	DET
faba-243	26	2	study	study	NOUN
faba-243	26	3	is	be	AUX
faba-243	26	4	noteworthy	noteworthy	ADJ
faba-243	26	5	because	because	SCONJ
faba-243	26	6	it	it	PRON
faba-243	26	7	highlighted	highlight	VERB
faba-243	26	8	the	the	DET
faba-243	26	9	value	value	NOUN
faba-243	26	10	relevance	relevance	NOUN
faba-243	26	11	of	of	ADP
faba-243	26	12	ad	ad	X
faba-243	26	13	hoc	hoc	X
faba-243	26	14	capital	capital	NOUN
faba-243	26	15	market	market	NOUN
faba-243	26	16	information	information	NOUN
faba-243	26	17	.	.	PUNCT
faba-243	27	1	based	base	VERB
faba-243	27	2	on	on	ADP
faba-243	27	3	these	these	DET
faba-243	27	4	foundations	foundation	NOUN
faba-243	27	5	numerous	numerous	ADJ
faba-243	27	6	models	model	NOUN
faba-243	27	7	were	be	AUX
faba-243	27	8	implemented	implement	VERB
faba-243	27	9	.	.	PUNCT
faba-243	28	1	one	one	NUM
faba-243	28	2	noteworthy	noteworthy	ADJ
faba-243	28	3	model	model	NOUN
faba-243	28	4	that	that	PRON
faba-243	28	5	was	be	AUX
faba-243	28	6	developed	develop	VERB
faba-243	28	7	by	by	ADP
faba-243	28	8	ohlson	ohlson	NOUN
faba-243	28	9	(	(	PUNCT
faba-243	28	10	1995	1995	NUM
faba-243	28	11	)	)	PUNCT
faba-243	28	12	that	that	PRON
faba-243	28	13	shows	show	VERB
faba-243	28	14	the	the	DET
faba-243	28	15	relationship	relationship	NOUN
faba-243	28	16	between	between	ADP
faba-243	28	17	market	market	NOUN
faba-243	28	18	value	value	NOUN
faba-243	28	19	and	and	CCONJ
faba-243	28	20	accounting	accounting	NOUN
faba-243	28	21	information	information	NOUN
faba-243	28	22	.	.	PUNCT
faba-243	29	1	ohlson	ohlson	NOUN
faba-243	29	2	’s	’s	PART
faba-243	29	3	concept	concept	NOUN
faba-243	29	4	is	be	AUX
faba-243	29	5	based	base	VERB
faba-243	29	6	on	on	ADP
faba-243	29	7	the	the	DET
faba-243	29	8	idea	idea	NOUN
faba-243	29	9	that	that	SCONJ
faba-243	29	10	the	the	DET
faba-243	29	11	value	value	NOUN
faba-243	29	12	of	of	ADP
faba-243	29	13	a	a	DET
faba-243	29	14	company	company	NOUN
faba-243	29	15	can	can	AUX
faba-243	29	16	be	be	AUX
faba-243	29	17	based	base	VERB
faba-243	29	18	on	on	ADP
faba-243	29	19	a	a	DET
faba-243	29	20	linear	linear	ADJ
faba-243	29	21	function	function	NOUN
faba-243	29	22	of	of	ADP
faba-243	29	23	book	book	NOUN
faba-243	29	24	values	value	NOUN
faba-243	29	25	and	and	CCONJ
faba-243	29	26	earnings	earning	NOUN
faba-243	29	27	.	.	PUNCT
faba-243	30	1	these	these	DET
faba-243	30	2	theoretical	theoretical	ADJ
faba-243	30	3	approaches	approach	NOUN
faba-243	30	4	have	have	AUX
faba-243	30	5	formed	form	VERB
faba-243	30	6	the	the	DET
faba-243	30	7	basis	basis	NOUN
faba-243	30	8	that	that	SCONJ
faba-243	30	9	most	most	ADJ
faba-243	30	10	research	research	NOUN
faba-243	30	11	is	be	AUX
faba-243	30	12	founded	found	VERB
faba-243	30	13	on	on	ADP
faba-243	30	14	to	to	PART
faba-243	30	15	develop	develop	VERB
faba-243	30	16	the	the	DET
faba-243	30	17	approaches	approach	NOUN
faba-243	30	18	for	for	ADP
faba-243	30	19	value	value	NOUN
faba-243	30	20	relevance	relevance	NOUN
faba-243	30	21	further	far	ADV
faba-243	30	22	.	.	PUNCT
faba-243	31	1	feltham	feltham	PROPN
faba-243	31	2	and	and	CCONJ
faba-243	31	3	ohlson	ohlson	NOUN
faba-243	31	4	(	(	PUNCT
faba-243	31	5	1995	1995	NUM
faba-243	31	6	)	)	PUNCT
faba-243	31	7	expanded	expand	VERB
faba-243	31	8	these	these	DET
faba-243	31	9	ideas	idea	NOUN
faba-243	31	10	by	by	ADP
faba-243	31	11	also	also	ADV
faba-243	31	12	including	include	VERB
faba-243	31	13	less	less	ADV
faba-243	31	14	secure	secure	ADJ
faba-243	31	15	factors	factor	NOUN
faba-243	31	16	into	into	ADP
faba-243	31	17	their	their	PRON
faba-243	31	18	equations	equation	NOUN
faba-243	31	19	.	.	PUNCT
faba-243	32	1	most	most	ADV
faba-243	32	2	notably	notably	ADV
faba-243	32	3	including	include	VERB
faba-243	32	4	growth	growth	NOUN
faba-243	32	5	potential	potential	NOUN
faba-243	32	6	in	in	ADP
faba-243	32	7	their	their	PRON
faba-243	32	8	model	model	NOUN
faba-243	32	9	and	and	CCONJ
faba-243	32	10	therefore	therefore	ADV
faba-243	32	11	focusing	focus	VERB
faba-243	32	12	more	more	ADV
faba-243	32	13	on	on	ADP
faba-243	32	14	the	the	DET
faba-243	32	15	future	future	ADJ
faba-243	32	16	performance	performance	NOUN
faba-243	32	17	of	of	ADP
faba-243	32	18	a	a	DET
faba-243	32	19	stock	stock	NOUN
faba-243	32	20	that	that	PRON
faba-243	32	21	is	be	AUX
faba-243	32	22	represented	represent	VERB
faba-243	32	23	by	by	ADP
faba-243	32	24	the	the	DET
faba-243	32	25	current	current	ADJ
faba-243	32	26	stock	stock	NOUN
faba-243	32	27	price	price	NOUN
faba-243	32	28	.	.	PUNCT
faba-243	33	1	this	this	DET
faba-243	33	2	extension	extension	NOUN
faba-243	33	3	has	have	AUX
faba-243	33	4	proven	prove	VERB
faba-243	33	5	to	to	PART
faba-243	33	6	be	be	AUX
faba-243	33	7	a	a	DET
faba-243	33	8	cornerstone	cornerstone	NOUN
faba-243	33	9	of	of	ADP
faba-243	33	10	the	the	DET
faba-243	33	11	approach	approach	NOUN
faba-243	33	12	to	to	ADP
faba-243	33	13	value	value	NOUN
faba-243	33	14	performance	performance	NOUN
faba-243	33	15	as	as	SCONJ
faba-243	33	16	the	the	DET
faba-243	33	17	stock	stock	NOUN
faba-243	33	18	price	price	NOUN
faba-243	33	19	is	be	AUX
faba-243	33	20	considered	consider	VERB
faba-243	33	21	to	to	PART
faba-243	33	22	only	only	ADV
faba-243	33	23	represent	represent	VERB
faba-243	33	24	future	future	ADJ
faba-243	33	25	performance	performance	NOUN
faba-243	33	26	of	of	ADP
faba-243	33	27	a	a	DET
faba-243	33	28	stock	stock	NOUN
faba-243	33	29	.	.	PUNCT
faba-243	34	1	empirical	empirical	ADJ
faba-243	34	2	results	result	NOUN
faba-243	34	3	regarding	regard	VERB
faba-243	34	4	value	value	NOUN
faba-243	34	5	relevance	relevance	NOUN
faba-243	34	6	the	the	DET
faba-243	34	7	empirical	empirical	ADJ
faba-243	34	8	research	research	NOUN
faba-243	34	9	has	have	AUX
faba-243	34	10	shown	show	VERB
faba-243	34	11	consecutively	consecutively	ADV
faba-243	34	12	that	that	SCONJ
faba-243	34	13	finical	finical	ADJ
faba-243	34	14	information	information	NOUN
faba-243	34	15	like	like	ADP
faba-243	34	16	net	net	ADJ
faba-243	34	17	income	income	NOUN
faba-243	34	18	,	,	PUNCT
faba-243	34	19	ebit	ebit	NOUN
faba-243	34	20	,	,	PUNCT
faba-243	34	21	ebitda	ebitda	NOUN
faba-243	34	22	and	and	CCONJ
faba-243	34	23	cashflow	cashflow	NOUN
faba-243	34	24	have	have	VERB
faba-243	34	25	a	a	DET
faba-243	34	26	significant	significant	ADJ
faba-243	34	27	influence	influence	NOUN
faba-243	34	28	on	on	ADP
faba-243	34	29	market	market	NOUN
faba-243	34	30	pricing	pricing	NOUN
faba-243	34	31	,	,	PUNCT
faba-243	34	32	however	however	ADV
faba-243	34	33	the	the	DET
faba-243	34	34	results	result	NOUN
faba-243	34	35	regarding	regard	VERB
faba-243	34	36	the	the	DET
faba-243	34	37	significance	significance	NOUN
faba-243	34	38	of	of	ADP
faba-243	34	39	individual	individual	ADJ
faba-243	34	40	factors	factor	NOUN
faba-243	34	41	has	have	AUX
faba-243	34	42	been	be	AUX
faba-243	34	43	the	the	DET
faba-243	34	44	subject	subject	NOUN
faba-243	34	45	of	of	ADP
faba-243	34	46	a	a	DET
faba-243	34	47	multifaceted	multifaceted	ADJ
faba-243	34	48	debate	debate	NOUN
faba-243	34	49	and	and	CCONJ
faba-243	34	50	has	have	AUX
faba-243	34	51	led	lead	VERB
faba-243	34	52	to	to	ADP
faba-243	34	53	a	a	DET
faba-243	34	54	wide	wide	ADJ
faba-243	34	55	array	array	NOUN
faba-243	34	56	of	of	ADP
faba-243	34	57	insights	insight	NOUN
faba-243	34	58	.	.	PUNCT
faba-243	35	1	income	income	NOUN
faba-243	35	2	is	be	AUX
faba-243	35	3	generally	generally	ADV
faba-243	35	4	considered	consider	VERB
faba-243	35	5	as	as	ADP
faba-243	35	6	being	be	AUX
faba-243	35	7	the	the	DET
faba-243	35	8	most	most	ADV
faba-243	35	9	impactful	impactful	ADJ
faba-243	35	10	performance	performance	NOUN
faba-243	35	11	indicator	indicator	NOUN
faba-243	35	12	with	with	ADP
faba-243	35	13	regard	regard	NOUN
faba-243	35	14	to	to	ADP
faba-243	35	15	value	value	NOUN
faba-243	35	16	relevance	relevance	NOUN
faba-243	35	17	,	,	PUNCT
faba-243	35	18	as	as	SCONJ
faba-243	35	19	kothari	kothari	PROPN
faba-243	35	20	and	and	CCONJ
faba-243	35	21	zimmerman	zimmerman	PROPN
faba-243	35	22	(	(	PUNCT
faba-243	35	23	1995	1995	NUM
faba-243	35	24	)	)	PUNCT
faba-243	35	25	have	have	AUX
faba-243	35	26	shown	show	VERB
faba-243	35	27	in	in	ADP
faba-243	35	28	a	a	DET
faba-243	35	29	conclusive	conclusive	ADJ
faba-243	35	30	literature	literature	NOUN
faba-243	35	31	review	review	NOUN
faba-243	35	32	and	and	CCONJ
faba-243	35	33	concluded	conclude	VERB
faba-243	35	34	that	that	SCONJ
faba-243	35	35	income	income	NOUN
faba-243	35	36	is	be	AUX
faba-243	35	37	highly	highly	ADV
faba-243	35	38	correlated	correlate	VERB
faba-243	35	39	with	with	ADP
faba-243	35	40	stock	stock	NOUN
faba-243	35	41	returns	return	NOUN
faba-243	35	42	.	.	PUNCT
faba-243	36	1	this	this	PRON
faba-243	36	2	underscores	underscore	VERB
faba-243	36	3	the	the	DET
faba-243	36	4	relevance	relevance	NOUN
faba-243	36	5	that	that	SCONJ
faba-243	36	6	individual	individual	ADJ
faba-243	36	7	investors	investor	NOUN
faba-243	36	8	give	give	VERB
faba-243	36	9	to	to	ADP
faba-243	36	10	actual	actual	ADJ
faba-243	36	11	and	and	CCONJ
faba-243	36	12	estimated	estimated	ADJ
faba-243	36	13	income	income	NOUN
faba-243	36	14	publications	publication	NOUN
faba-243	36	15	that	that	PRON
faba-243	36	16	can	can	AUX
faba-243	36	17	lead	lead	VERB
faba-243	36	18	to	to	ADP
faba-243	36	19	abrupt	abrupt	ADJ
faba-243	36	20	changes	change	NOUN
faba-243	36	21	in	in	ADP
faba-243	36	22	market	market	NOUN
faba-243	36	23	prices	price	NOUN
faba-243	36	24	,	,	PUNCT
faba-243	36	25	especially	especially	ADV
faba-243	36	26	if	if	SCONJ
faba-243	36	27	there	there	PRON
faba-243	36	28	is	be	VERB
faba-243	36	29	a	a	DET
faba-243	36	30	difference	difference	NOUN
faba-243	36	31	between	between	ADP
faba-243	36	32	prior	prior	ADJ
faba-243	36	33	and	and	CCONJ
faba-243	36	34	current	current	ADJ
faba-243	36	35	expectations	expectation	NOUN
faba-243	36	36	.	.	PUNCT
faba-243	37	1	collins	collins	PROPN
faba-243	37	2	et	et	PROPN
faba-243	37	3	al	al	PROPN
faba-243	37	4	.	.	PROPN
faba-243	37	5	(	(	PUNCT
faba-243	37	6	1997	1997	NUM
faba-243	37	7	)	)	PUNCT
faba-243	37	8	extended	extend	VERB
faba-243	37	9	this	this	DET
faba-243	37	10	perspective	perspective	NOUN
faba-243	37	11	by	by	ADP
faba-243	37	12	further	far	ADV
faba-243	37	13	increasing	increase	VERB
faba-243	37	14	the	the	DET
faba-243	37	15	time	time	NOUN
faba-243	37	16	horizon	horizon	NOUN
faba-243	37	17	of	of	ADP
faba-243	37	18	the	the	DET
faba-243	37	19	investigation	investigation	NOUN
faba-243	37	20	and	and	CCONJ
faba-243	37	21	observed	observe	VERB
faba-243	37	22	that	that	SCONJ
faba-243	37	23	the	the	DET
faba-243	37	24	value	value	NOUN
faba-243	37	25	relevance	relevance	NOUN
faba-243	37	26	of	of	ADP
faba-243	37	27	income	income	NOUN
faba-243	37	28	has	have	AUX
faba-243	37	29	been	be	AUX
faba-243	37	30	increasing	increase	VERB
faba-243	37	31	at	at	ADP
faba-243	37	32	a	a	DET
faba-243	37	33	slim	slim	ADJ
faba-243	37	34	rate	rate	NOUN
faba-243	37	35	over	over	ADP
faba-243	37	36	time	time	NOUN
faba-243	37	37	,	,	PUNCT
faba-243	37	38	however	however	ADV
faba-243	37	39	that	that	SCONJ
faba-243	37	40	a	a	DET
faba-243	37	41	corresponding	corresponding	ADJ
faba-243	37	42	slight	slight	ADJ
faba-243	37	43	increase	increase	NOUN
faba-243	37	44	in	in	ADP
faba-243	37	45	the	the	DET
faba-243	37	46	relevance	relevance	NOUN
faba-243	37	47	of	of	ADP
faba-243	37	48	book	book	NOUN
faba-243	37	49	value	value	NOUN
faba-243	37	50	has	have	AUX
faba-243	37	51	off	off	ADV
faba-243	37	52	set	set	VERB
faba-243	37	53	this	this	DET
faba-243	37	54	development	development	NOUN
faba-243	37	55	when	when	SCONJ
faba-243	37	56	considering	consider	VERB
faba-243	37	57	income	income	NOUN
faba-243	37	58	and	and	CCONJ
faba-243	37	59	book	book	NOUN
faba-243	37	60	value	value	NOUN
faba-243	37	61	and	and	CCONJ
faba-243	37	62	income	income	NOUN
faba-243	37	63	matthias	matthias	PROPN
faba-243	37	64	olivier	olivier	PROPN
faba-243	37	65	,	,	PUNCT
faba-243	37	66	roland	roland	VERB
faba-243	37	67	wolf	wolf	PROPN
faba-243	37	68	/	/	SYM
faba-243	37	69	finance	finance	NOUN
faba-243	37	70	,	,	PUNCT
faba-243	37	71	accounting	accounting	NOUN
faba-243	37	72	and	and	CCONJ
faba-243	37	73	business	business	NOUN
faba-243	37	74	analysis	analysis	NOUN
faba-243	37	75	,	,	PUNCT
faba-243	37	76	volume	volume	NOUN
faba-243	37	77	7	7	NUM
faba-243	37	78	,	,	PUNCT
faba-243	37	79	issue	issue	NOUN
faba-243	37	80	1	1	NUM
faba-243	37	81	,	,	PUNCT
faba-243	37	82	2025	2025	NUM
faba-243	37	83	32	32	NUM
faba-243	37	84	in	in	ADP
faba-243	37	85	combination	combination	NOUN
faba-243	37	86	.	.	PUNCT
faba-243	38	1	this	this	DET
faba-243	38	2	observation	observation	NOUN
faba-243	38	3	is	be	AUX
faba-243	38	4	reinforced	reinforce	VERB
faba-243	38	5	by	by	ADP
faba-243	38	6	the	the	DET
faba-243	38	7	work	work	NOUN
faba-243	38	8	of	of	ADP
faba-243	38	9	penman	penman	NOUN
faba-243	38	10	and	and	CCONJ
faba-243	38	11	sougiannis	sougianni	NOUN
faba-243	38	12	(	(	PUNCT
faba-243	38	13	1998	1998	NUM
faba-243	38	14	)	)	PUNCT
faba-243	38	15	that	that	PRON
faba-243	38	16	showed	show	VERB
faba-243	38	17	that	that	SCONJ
faba-243	38	18	the	the	DET
faba-243	38	19	book	book	NOUN
faba-243	38	20	value	value	NOUN
faba-243	38	21	has	have	VERB
faba-243	38	22	a	a	DET
faba-243	38	23	significant	significant	ADJ
faba-243	38	24	impact	impact	NOUN
faba-243	38	25	on	on	ADP
faba-243	38	26	stock	stock	NOUN
faba-243	38	27	prices	price	NOUN
faba-243	38	28	.	.	PUNCT
faba-243	39	1	this	this	PRON
faba-243	39	2	might	might	AUX
faba-243	39	3	indicate	indicate	VERB
faba-243	39	4	that	that	SCONJ
faba-243	39	5	the	the	DET
faba-243	39	6	book	book	NOUN
faba-243	39	7	value	value	NOUN
faba-243	39	8	is	be	AUX
faba-243	39	9	a	a	DET
faba-243	39	10	factor	factor	NOUN
faba-243	39	11	that	that	PRON
faba-243	39	12	is	be	AUX
faba-243	39	13	used	use	VERB
faba-243	39	14	to	to	PART
faba-243	39	15	stabilize	stabilize	VERB
faba-243	39	16	rapid	rapid	ADJ
faba-243	39	17	changes	change	NOUN
faba-243	39	18	in	in	ADP
faba-243	39	19	the	the	DET
faba-243	39	20	estimated	estimate	VERB
faba-243	39	21	earnings	earning	NOUN
faba-243	39	22	and	and	CCONJ
faba-243	39	23	therefore	therefore	ADV
faba-243	39	24	makes	make	VERB
faba-243	39	25	models	model	NOUN
faba-243	39	26	based	base	VERB
faba-243	39	27	on	on	ADP
faba-243	39	28	earnings	earning	NOUN
faba-243	39	29	performance	performance	NOUN
faba-243	39	30	more	more	ADV
faba-243	39	31	robust	robust	ADJ
faba-243	39	32	when	when	SCONJ
faba-243	39	33	considered	consider	VERB
faba-243	39	34	as	as	ADP
faba-243	39	35	an	an	DET
faba-243	39	36	additional	additional	ADJ
faba-243	39	37	variable	variable	NOUN
faba-243	39	38	.	.	PUNCT
faba-243	40	1	this	this	PRON
faba-243	40	2	was	be	AUX
faba-243	40	3	further	far	ADV
faba-243	40	4	dissected	dissect	VERB
faba-243	40	5	by	by	ADP
faba-243	40	6	burgstahler	burgstahler	NOUN
faba-243	40	7	and	and	CCONJ
faba-243	40	8	dichev	dichev	NOUN
faba-243	40	9	(	(	PUNCT
faba-243	40	10	1997	1997	NUM
faba-243	40	11	)	)	PUNCT
faba-243	40	12	that	that	PRON
faba-243	40	13	noted	note	VERB
faba-243	40	14	that	that	SCONJ
faba-243	40	15	the	the	DET
faba-243	40	16	situation	situation	NOUN
faba-243	40	17	of	of	ADP
faba-243	40	18	the	the	DET
faba-243	40	19	company	company	NOUN
faba-243	40	20	under	under	ADP
faba-243	40	21	consideration	consideration	NOUN
faba-243	40	22	can	can	AUX
faba-243	40	23	influence	influence	VERB
faba-243	40	24	the	the	DET
faba-243	40	25	performance	performance	NOUN
faba-243	40	26	measurement	measurement	NOUN
faba-243	40	27	that	that	PRON
faba-243	40	28	proves	prove	VERB
faba-243	40	29	too	too	ADV
faba-243	40	30	impactful	impactful	ADJ
faba-243	40	31	,	,	PUNCT
faba-243	40	32	as	as	ADP
faba-243	40	33	for	for	ADP
faba-243	40	34	companies	company	NOUN
faba-243	40	35	that	that	PRON
faba-243	40	36	show	show	VERB
faba-243	40	37	a	a	DET
faba-243	40	38	history	history	NOUN
faba-243	40	39	of	of	ADP
faba-243	40	40	losses	loss	NOUN
faba-243	40	41	,	,	PUNCT
faba-243	40	42	book	book	NOUN
faba-243	40	43	value	value	NOUN
faba-243	40	44	becomes	become	VERB
faba-243	40	45	more	more	ADV
faba-243	40	46	relevant	relevant	ADJ
faba-243	40	47	.	.	PUNCT
faba-243	41	1	the	the	DET
faba-243	41	2	significance	significance	NOUN
faba-243	41	3	of	of	ADP
faba-243	41	4	cashflows	cashflow	NOUN
faba-243	41	5	has	have	AUX
faba-243	41	6	increased	increase	VERB
faba-243	41	7	over	over	ADP
faba-243	41	8	time	time	NOUN
faba-243	41	9	,	,	PUNCT
faba-243	41	10	based	base	VERB
faba-243	41	11	on	on	ADP
faba-243	41	12	academic	academic	ADJ
faba-243	41	13	work	work	NOUN
faba-243	41	14	of	of	ADP
faba-243	41	15	dechow	dechow	PROPN
faba-243	41	16	(	(	PUNCT
faba-243	41	17	1994	1994	NUM
faba-243	41	18	)	)	PUNCT
faba-243	41	19	and	and	CCONJ
faba-243	41	20	barth	barth	NOUN
faba-243	41	21	et	et	PROPN
faba-243	41	22	al	al	PROPN
faba-243	41	23	.	.	PROPN
faba-243	42	1	(	(	PUNCT
faba-243	42	2	1998	1998	NUM
faba-243	42	3	)	)	PUNCT
faba-243	42	4	who	who	PRON
faba-243	42	5	argued	argue	VERB
faba-243	42	6	that	that	SCONJ
faba-243	42	7	cashflows	cashflow	NOUN
faba-243	42	8	paint	paint	VERB
faba-243	42	9	a	a	DET
faba-243	42	10	clearer	clear	ADJ
faba-243	42	11	picture	picture	NOUN
faba-243	42	12	of	of	ADP
faba-243	42	13	operative	operative	ADJ
faba-243	42	14	performance	performance	NOUN
faba-243	42	15	than	than	ADP
faba-243	42	16	the	the	DET
faba-243	42	17	accrual	accrual	ADJ
faba-243	42	18	accounting	accounting	NOUN
faba-243	42	19	based	base	VERB
faba-243	42	20	performance	performance	NOUN
faba-243	42	21	indicators	indicator	NOUN
faba-243	42	22	.	.	PUNCT
faba-243	43	1	this	this	PRON
faba-243	43	2	is	be	AUX
faba-243	43	3	considered	consider	VERB
faba-243	43	4	to	to	PART
faba-243	43	5	be	be	AUX
faba-243	43	6	especially	especially	ADV
faba-243	43	7	true	true	ADJ
faba-243	43	8	for	for	ADP
faba-243	43	9	industries	industry	NOUN
faba-243	43	10	and	and	CCONJ
faba-243	43	11	sectors	sector	NOUN
faba-243	43	12	that	that	PRON
faba-243	43	13	have	have	VERB
faba-243	43	14	discretion	discretion	NOUN
faba-243	43	15	in	in	ADP
faba-243	43	16	accrual	accrual	ADJ
faba-243	43	17	-	-	PUNCT
faba-243	43	18	based	base	VERB
faba-243	43	19	accounting	accounting	NOUN
faba-243	43	20	by	by	ADP
faba-243	43	21	using	use	VERB
faba-243	43	22	leeway	leeway	NOUN
faba-243	43	23	granted	grant	VERB
faba-243	43	24	by	by	ADP
faba-243	43	25	accounting	accounting	NOUN
faba-243	43	26	standards	standard	NOUN
faba-243	43	27	and	and	CCONJ
faba-243	43	28	auditors	auditor	NOUN
faba-243	43	29	.	.	PUNCT
faba-243	44	1	a	a	DET
faba-243	44	2	different	different	ADJ
faba-243	44	3	approach	approach	NOUN
faba-243	44	4	to	to	ADP
faba-243	44	5	the	the	DET
faba-243	44	6	implication	implication	NOUN
faba-243	44	7	of	of	ADP
faba-243	44	8	historical	historical	ADJ
faba-243	44	9	performance	performance	NOUN
faba-243	44	10	was	be	AUX
faba-243	44	11	shown	show	VERB
faba-243	44	12	by	by	ADP
faba-243	44	13	focusing	focus	VERB
faba-243	44	14	on	on	ADP
faba-243	44	15	the	the	DET
faba-243	44	16	dividends	dividend	NOUN
faba-243	44	17	a	a	DET
faba-243	44	18	company	company	NOUN
faba-243	44	19	pays	pay	VERB
faba-243	44	20	as	as	ADP
faba-243	44	21	a	a	DET
faba-243	44	22	signaling	signal	VERB
faba-243	44	23	instrument	instrument	NOUN
faba-243	44	24	to	to	PART
faba-243	44	25	show	show	VERB
faba-243	44	26	successful	successful	ADJ
faba-243	44	27	performance	performance	NOUN
faba-243	44	28	.	.	PUNCT
faba-243	45	1	as	as	ADP
faba-243	45	2	lintner	lintner	X
faba-243	45	3	(	(	PUNCT
faba-243	45	4	1956	1956	NUM
faba-243	45	5	)	)	PUNCT
faba-243	45	6	coined	coin	VERB
faba-243	45	7	the	the	DET
faba-243	45	8	belief	belief	NOUN
faba-243	45	9	that	that	SCONJ
faba-243	45	10	stable	stable	ADJ
faba-243	45	11	dividends	dividend	NOUN
faba-243	45	12	promise	promise	VERB
faba-243	45	13	a	a	DET
faba-243	45	14	stable	stable	ADJ
faba-243	45	15	performance	performance	NOUN
faba-243	45	16	.	.	PUNCT
faba-243	46	1	based	base	VERB
faba-243	46	2	on	on	ADP
faba-243	46	3	these	these	DET
faba-243	46	4	insights	insight	NOUN
faba-243	46	5	deangelo	deangelo	PROPN
faba-243	46	6	et	et	PROPN
faba-243	46	7	al	al	PROPN
faba-243	46	8	.	.	PROPN
faba-243	47	1	(	(	PUNCT
faba-243	47	2	2000	2000	NUM
faba-243	47	3	)	)	PUNCT
faba-243	47	4	proved	prove	VERB
faba-243	47	5	that	that	SCONJ
faba-243	47	6	dividend	dividend	NOUN
faba-243	47	7	policy	policy	NOUN
faba-243	47	8	is	be	AUX
faba-243	47	9	an	an	DET
faba-243	47	10	important	important	ADJ
faba-243	47	11	tool	tool	NOUN
faba-243	47	12	for	for	ADP
faba-243	47	13	signaling	signal	VERB
faba-243	47	14	.	.	PUNCT
faba-243	48	1	and	and	CCONJ
faba-243	48	2	also	also	ADV
faba-243	48	3	,	,	PUNCT
faba-243	48	4	may	may	AUX
faba-243	48	5	represent	represent	VERB
faba-243	48	6	trust	trust	NOUN
faba-243	48	7	in	in	ADP
faba-243	48	8	future	future	ADJ
faba-243	48	9	performance	performance	NOUN
faba-243	48	10	.	.	PUNCT
faba-243	49	1	the	the	DET
faba-243	49	2	value	value	NOUN
faba-243	49	3	relevance	relevance	NOUN
faba-243	49	4	of	of	ADP
faba-243	49	5	non	non	ADJ
faba-243	49	6	-	-	ADJ
faba-243	49	7	financial	financial	ADJ
faba-243	49	8	performance	performance	NOUN
faba-243	49	9	indicators	indicator	NOUN
faba-243	49	10	has	have	AUX
faba-243	49	11	increased	increase	VERB
faba-243	49	12	in	in	ADP
faba-243	49	13	more	more	ADV
faba-243	49	14	recent	recent	ADJ
faba-243	49	15	years	year	NOUN
faba-243	49	16	.	.	PUNCT
faba-243	50	1	gompers	gomper	NOUN
faba-243	50	2	et	et	PROPN
faba-243	50	3	al	al	PROPN
faba-243	50	4	.	.	PROPN
faba-243	51	1	(	(	PUNCT
faba-243	51	2	2003	2003	NUM
faba-243	51	3	)	)	PUNCT
faba-243	51	4	developed	develop	VERB
faba-243	51	5	a	a	DET
faba-243	51	6	model	model	NOUN
faba-243	51	7	to	to	PART
faba-243	51	8	include	include	VERB
faba-243	51	9	corporate	corporate	ADJ
faba-243	51	10	governance	governance	NOUN
faba-243	51	11	into	into	ADP
faba-243	51	12	the	the	DET
faba-243	51	13	performance	performance	NOUN
faba-243	51	14	relevance	relevance	NOUN
faba-243	51	15	model	model	NOUN
faba-243	51	16	and	and	CCONJ
faba-243	51	17	showed	show	VERB
faba-243	51	18	that	that	SCONJ
faba-243	51	19	a	a	DET
faba-243	51	20	successful	successful	ADJ
faba-243	51	21	corporate	corporate	ADJ
faba-243	51	22	governance	governance	NOUN
faba-243	51	23	structure	structure	NOUN
faba-243	51	24	is	be	AUX
faba-243	51	25	associated	associate	VERB
faba-243	51	26	with	with	ADP
faba-243	51	27	a	a	DET
faba-243	51	28	better	well	ADJ
faba-243	51	29	performance	performance	NOUN
faba-243	51	30	.	.	PUNCT
faba-243	52	1	klein	klein	PROPN
faba-243	52	2	(	(	PUNCT
faba-243	52	3	2002	2002	NUM
faba-243	52	4	)	)	PUNCT
faba-243	52	5	showed	show	VERB
faba-243	52	6	that	that	SCONJ
faba-243	52	7	independence	independence	NOUN
faba-243	52	8	in	in	ADP
faba-243	52	9	boards	board	NOUN
faba-243	52	10	and	and	CCONJ
faba-243	52	11	audit	audit	NOUN
faba-243	52	12	commits	commit	VERB
faba-243	52	13	can	can	AUX
faba-243	52	14	increase	increase	VERB
faba-243	52	15	the	the	DET
faba-243	52	16	financial	financial	ADJ
faba-243	52	17	performance	performance	NOUN
faba-243	52	18	.	.	PUNCT
faba-243	53	1	value	value	NOUN
faba-243	53	2	based	base	VERB
faba-243	53	3	management	management	NOUN
faba-243	53	4	as	as	ADP
faba-243	53	5	a	a	DET
faba-243	53	6	management	management	NOUN
faba-243	53	7	concept	concept	NOUN
faba-243	53	8	the	the	DET
faba-243	53	9	creation	creation	NOUN
faba-243	53	10	of	of	ADP
faba-243	53	11	shareholder	shareholder	NOUN
faba-243	53	12	value	value	NOUN
faba-243	53	13	oftentimes	oftentime	VERB
faba-243	53	14	lies	lie	VERB
faba-243	53	15	at	at	ADP
faba-243	53	16	the	the	DET
faba-243	53	17	heart	heart	NOUN
faba-243	53	18	of	of	ADP
faba-243	53	19	corporate	corporate	ADJ
faba-243	53	20	strategy	strategy	NOUN
faba-243	53	21	.	.	PUNCT
faba-243	54	1	the	the	DET
faba-243	54	2	idea	idea	NOUN
faba-243	54	3	is	be	AUX
faba-243	54	4	fleshed	flesh	VERB
faba-243	54	5	out	out	ADP
faba-243	54	6	by	by	ADP
faba-243	54	7	the	the	DET
faba-243	54	8	concept	concept	NOUN
faba-243	54	9	of	of	ADP
faba-243	54	10	value	value	NOUN
faba-243	54	11	-	-	PUNCT
faba-243	54	12	based	base	VERB
faba-243	54	13	management	management	NOUN
faba-243	54	14	.	.	PUNCT
faba-243	55	1	value	value	NOUN
faba-243	55	2	based	base	VERB
faba-243	55	3	management	management	NOUN
faba-243	55	4	is	be	AUX
faba-243	55	5	a	a	DET
faba-243	55	6	way	way	NOUN
faba-243	55	7	for	for	SCONJ
faba-243	55	8	the	the	DET
faba-243	55	9	corporate	corporate	ADJ
faba-243	55	10	strategy	strategy	NOUN
faba-243	55	11	department	department	NOUN
faba-243	55	12	to	to	PART
faba-243	55	13	put	put	VERB
faba-243	55	14	the	the	DET
faba-243	55	15	maximization	maximization	NOUN
faba-243	55	16	of	of	ADP
faba-243	55	17	shareholder	shareholder	NOUN
faba-243	55	18	value	value	NOUN
faba-243	55	19	into	into	ADP
faba-243	55	20	the	the	DET
faba-243	55	21	individual	individual	ADJ
faba-243	55	22	business	business	NOUN
faba-243	55	23	units	unit	NOUN
faba-243	55	24	of	of	ADP
faba-243	55	25	the	the	DET
faba-243	55	26	company	company	NOUN
faba-243	55	27	.	.	PUNCT
faba-243	56	1	the	the	DET
faba-243	56	2	main	main	ADJ
faba-243	56	3	idea	idea	NOUN
faba-243	56	4	is	be	AUX
faba-243	56	5	to	to	PART
faba-243	56	6	align	align	VERB
faba-243	56	7	corporate	corporate	ADJ
faba-243	56	8	strategy	strategy	NOUN
faba-243	56	9	with	with	ADP
faba-243	56	10	the	the	DET
faba-243	56	11	creation	creation	NOUN
faba-243	56	12	of	of	ADP
faba-243	56	13	shareholder	shareholder	NOUN
faba-243	56	14	value	value	NOUN
faba-243	56	15	by	by	ADP
faba-243	56	16	viewing	view	VERB
faba-243	56	17	each	each	DET
faba-243	56	18	decision	decision	NOUN
faba-243	56	19	and	and	CCONJ
faba-243	56	20	action	action	NOUN
faba-243	56	21	that	that	PRON
faba-243	56	22	is	be	AUX
faba-243	56	23	made	make	VERB
faba-243	56	24	within	within	ADP
faba-243	56	25	the	the	DET
faba-243	56	26	company	company	NOUN
faba-243	56	27	from	from	ADP
faba-243	56	28	the	the	DET
faba-243	56	29	perspective	perspective	NOUN
faba-243	56	30	of	of	ADP
faba-243	56	31	shareholder	shareholder	NOUN
faba-243	56	32	value	value	NOUN
faba-243	56	33	.	.	PUNCT
faba-243	57	1	in	in	ADP
faba-243	57	2	other	other	ADJ
faba-243	57	3	words	word	NOUN
faba-243	57	4	,	,	PUNCT
faba-243	57	5	valuebased	valuebase	VERB
faba-243	57	6	management	management	NOUN
faba-243	57	7	means	mean	VERB
faba-243	57	8	that	that	SCONJ
faba-243	57	9	the	the	DET
faba-243	57	10	management	management	NOUN
faba-243	57	11	of	of	ADP
faba-243	57	12	each	each	DET
faba-243	57	13	individual	individual	ADJ
faba-243	57	14	business	business	NOUN
faba-243	57	15	unit	unit	NOUN
faba-243	57	16	evaluates	evaluate	VERB
faba-243	57	17	individual	individual	ADJ
faba-243	57	18	decision	decision	NOUN
faba-243	57	19	from	from	ADP
faba-243	57	20	a	a	DET
faba-243	57	21	perspective	perspective	NOUN
faba-243	57	22	that	that	PRON
faba-243	57	23	puts	put	VERB
faba-243	57	24	creating	create	VERB
faba-243	57	25	shareholder	shareholder	NOUN
faba-243	57	26	value	value	NOUN
faba-243	57	27	for	for	ADP
faba-243	57	28	the	the	DET
faba-243	57	29	company	company	NOUN
faba-243	57	30	as	as	ADP
faba-243	57	31	a	a	DET
faba-243	57	32	whole	whole	NOUN
faba-243	57	33	as	as	ADP
faba-243	57	34	the	the	DET
faba-243	57	35	top	top	ADJ
faba-243	57	36	priority	priority	NOUN
faba-243	57	37	(	(	PUNCT
faba-243	57	38	weber	weber	PROPN
faba-243	57	39	et	et	PROPN
faba-243	57	40	al	al	PROPN
faba-243	57	41	.	.	PROPN
faba-243	57	42	2017	2017	NUM
faba-243	57	43	)	)	PUNCT
faba-243	57	44	.	.	PUNCT
faba-243	58	1	at	at	ADP
faba-243	58	2	the	the	DET
faba-243	58	3	beginning	beginning	NOUN
faba-243	58	4	of	of	ADP
faba-243	58	5	any	any	DET
faba-243	58	6	value	value	NOUN
faba-243	58	7	-	-	PUNCT
faba-243	58	8	based	base	VERB
faba-243	58	9	management	management	NOUN
faba-243	58	10	concept	concept	NOUN
faba-243	58	11	stands	stand	VERB
faba-243	58	12	the	the	DET
faba-243	58	13	idea	idea	NOUN
faba-243	58	14	of	of	ADP
faba-243	58	15	strategic	strategic	ADJ
faba-243	58	16	planning	planning	NOUN
faba-243	58	17	.	.	PUNCT
faba-243	59	1	for	for	ADP
faba-243	59	2	an	an	DET
faba-243	59	3	implementation	implementation	NOUN
faba-243	59	4	of	of	ADP
faba-243	59	5	a	a	DET
faba-243	59	6	value	value	NOUN
faba-243	59	7	-	-	PUNCT
faba-243	59	8	based	base	VERB
faba-243	59	9	management	management	NOUN
faba-243	59	10	concept	concept	NOUN
faba-243	59	11	each	each	DET
faba-243	59	12	department	department	NOUN
faba-243	59	13	responsible	responsible	ADJ
faba-243	59	14	for	for	ADP
faba-243	59	15	strategic	strategic	ADJ
faba-243	59	16	planning	planning	NOUN
faba-243	59	17	has	have	VERB
faba-243	59	18	to	to	PART
faba-243	59	19	identify	identify	VERB
faba-243	59	20	the	the	DET
faba-243	59	21	value	value	NOUN
faba-243	59	22	drivers	driver	NOUN
faba-243	59	23	from	from	ADP
faba-243	59	24	a	a	DET
faba-243	59	25	strategic	strategic	ADJ
faba-243	59	26	standpoint	standpoint	NOUN
faba-243	59	27	.	.	PUNCT
faba-243	60	1	the	the	DET
faba-243	60	2	value	value	NOUN
faba-243	60	3	drivers	driver	NOUN
faba-243	60	4	are	be	AUX
faba-243	60	5	individual	individual	ADJ
faba-243	60	6	factors	factor	NOUN
faba-243	60	7	that	that	PRON
faba-243	60	8	influence	influence	VERB
faba-243	60	9	the	the	DET
faba-243	60	10	value	value	NOUN
faba-243	60	11	of	of	ADP
faba-243	60	12	the	the	DET
faba-243	60	13	company	company	NOUN
faba-243	60	14	.	.	PUNCT
faba-243	61	1	metaphorically	metaphorically	ADV
faba-243	61	2	speaking	speak	VERB
faba-243	61	3	looking	look	VERB
faba-243	61	4	at	at	ADP
faba-243	61	5	the	the	DET
faba-243	61	6	value	value	NOUN
faba-243	61	7	drivers	driver	NOUN
faba-243	61	8	is	be	AUX
faba-243	61	9	like	like	ADP
faba-243	61	10	putting	put	VERB
faba-243	61	11	shareholder	shareholder	NOUN
faba-243	61	12	value	value	NOUN
faba-243	61	13	under	under	ADP
faba-243	61	14	the	the	DET
faba-243	61	15	microscope	microscope	NOUN
faba-243	61	16	to	to	PART
faba-243	61	17	get	get	VERB
faba-243	61	18	a	a	DET
faba-243	61	19	clearer	clear	ADJ
faba-243	61	20	picture	picture	NOUN
faba-243	61	21	of	of	ADP
faba-243	61	22	the	the	DET
faba-243	61	23	individual	individual	ADJ
faba-243	61	24	elements	element	NOUN
faba-243	61	25	of	of	ADP
faba-243	61	26	the	the	DET
faba-243	61	27	value	value	NOUN
faba-243	61	28	creation	creation	NOUN
faba-243	61	29	process	process	NOUN
faba-243	61	30	.	.	PUNCT
faba-243	62	1	commonly	commonly	ADV
faba-243	62	2	considered	consider	VERB
faba-243	62	3	value	value	NOUN
faba-243	62	4	drivers	driver	NOUN
faba-243	62	5	are	be	AUX
faba-243	62	6	profitability	profitability	NOUN
faba-243	62	7	,	,	PUNCT
faba-243	62	8	market	market	NOUN
faba-243	62	9	share	share	NOUN
faba-243	62	10	and	and	CCONJ
faba-243	62	11	revenue	revenue	NOUN
faba-243	62	12	growth	growth	NOUN
faba-243	62	13	.	.	PUNCT
faba-243	63	1	however	however	ADV
faba-243	63	2	,	,	PUNCT
faba-243	63	3	the	the	DET
faba-243	63	4	identification	identification	NOUN
faba-243	63	5	of	of	ADP
faba-243	63	6	the	the	DET
faba-243	63	7	value	value	NOUN
faba-243	63	8	drivers	driver	NOUN
faba-243	63	9	in	in	ADP
faba-243	63	10	specific	specific	ADJ
faba-243	63	11	should	should	AUX
faba-243	63	12	go	go	VERB
faba-243	63	13	beyond	beyond	ADP
faba-243	63	14	these	these	DET
faba-243	63	15	platitudes	platitude	NOUN
faba-243	63	16	.	.	PUNCT
faba-243	64	1	identification	identification	NOUN
faba-243	64	2	of	of	ADP
faba-243	64	3	value	value	NOUN
faba-243	64	4	drivers	driver	NOUN
faba-243	64	5	therefore	therefore	ADV
faba-243	64	6	has	have	VERB
faba-243	64	7	to	to	PART
faba-243	64	8	be	be	AUX
faba-243	64	9	based	base	VERB
faba-243	64	10	on	on	ADP
faba-243	64	11	a	a	DET
faba-243	64	12	rigorous	rigorous	ADJ
faba-243	64	13	data	data	NOUN
faba-243	64	14	analysis	analysis	NOUN
faba-243	64	15	of	of	ADP
faba-243	64	16	financial	financial	ADJ
faba-243	64	17	and	and	CCONJ
faba-243	64	18	operational	operational	ADJ
faba-243	64	19	data	datum	NOUN
faba-243	64	20	.	.	PUNCT
faba-243	65	1	based	base	VERB
faba-243	65	2	on	on	ADP
faba-243	65	3	these	these	DET
faba-243	65	4	value	value	NOUN
faba-243	65	5	drivers	driver	NOUN
faba-243	65	6	the	the	DET
faba-243	65	7	company	company	NOUN
faba-243	65	8	can	can	AUX
faba-243	65	9	derive	derive	VERB
faba-243	65	10	long	long	ADJ
faba-243	65	11	term	term	NOUN
faba-243	65	12	goals	goal	NOUN
faba-243	65	13	for	for	ADP
faba-243	65	14	value	value	NOUN
faba-243	65	15	creation	creation	NOUN
faba-243	65	16	by	by	ADP
faba-243	65	17	individually	individually	ADV
faba-243	65	18	setting	set	VERB
faba-243	65	19	goals	goal	NOUN
faba-243	65	20	for	for	ADP
faba-243	65	21	the	the	DET
faba-243	65	22	value	value	NOUN
faba-243	65	23	drivers	driver	NOUN
faba-243	65	24	.	.	PUNCT
faba-243	66	1	subsequently	subsequently	ADV
faba-243	66	2	,	,	PUNCT
faba-243	66	3	a	a	DET
faba-243	66	4	corporate	corporate	ADJ
faba-243	66	5	controlling	controlling	NOUN
faba-243	66	6	that	that	PRON
faba-243	66	7	is	be	AUX
faba-243	66	8	focused	focus	VERB
faba-243	66	9	on	on	ADP
faba-243	66	10	value	value	NOUN
faba-243	66	11	creation	creation	NOUN
faba-243	66	12	within	within	ADP
faba-243	66	13	the	the	DET
faba-243	66	14	strategic	strategic	ADJ
faba-243	66	15	units	unit	NOUN
faba-243	66	16	of	of	ADP
faba-243	66	17	the	the	DET
faba-243	66	18	company	company	NOUN
faba-243	66	19	is	be	AUX
faba-243	66	20	central	central	ADJ
faba-243	66	21	to	to	PART
faba-243	66	22	value	value	VERB
faba-243	66	23	based	base	VERB
faba-243	66	24	management	management	NOUN
faba-243	66	25	.	.	PUNCT
faba-243	67	1	a	a	DET
faba-243	67	2	corporate	corporate	ADJ
faba-243	67	3	controlling	controlling	NOUN
faba-243	67	4	that	that	PRON
faba-243	67	5	adheres	adhere	VERB
faba-243	67	6	to	to	ADP
faba-243	67	7	the	the	DET
faba-243	67	8	principles	principle	NOUN
faba-243	67	9	of	of	ADP
faba-243	67	10	value	value	NOUN
faba-243	67	11	-	-	PUNCT
faba-243	67	12	based	base	VERB
faba-243	67	13	management	management	NOUN
faba-243	67	14	promotes	promote	VERB
faba-243	67	15	an	an	DET
faba-243	67	16	approach	approach	NOUN
faba-243	67	17	that	that	PRON
faba-243	67	18	evaluates	evaluate	VERB
faba-243	67	19	long	long	ADJ
faba-243	67	20	term	term	NOUN
faba-243	67	21	cashflows	cashflow	NOUN
faba-243	67	22	from	from	ADP
faba-243	67	23	each	each	DET
faba-243	67	24	strategic	strategic	ADJ
faba-243	67	25	unit	unit	NOUN
faba-243	67	26	and	and	CCONJ
faba-243	67	27	discounts	discount	NOUN
faba-243	67	28	them	they	PRON
faba-243	67	29	using	use	VERB
faba-243	67	30	the	the	DET
faba-243	67	31	appropriate	appropriate	ADJ
faba-243	67	32	cost	cost	NOUN
faba-243	67	33	of	of	ADP
faba-243	67	34	capital	capital	NOUN
faba-243	67	35	.	.	PUNCT
faba-243	68	1	additional	additional	ADJ
faba-243	68	2	shareholder	shareholder	NOUN
faba-243	68	3	value	value	NOUN
faba-243	68	4	is	be	AUX
faba-243	68	5	created	create	VERB
faba-243	68	6	whenever	whenever	SCONJ
faba-243	68	7	the	the	DET
faba-243	68	8	return	return	NOUN
faba-243	68	9	of	of	ADP
faba-243	68	10	the	the	DET
faba-243	68	11	investments	investment	NOUN
faba-243	68	12	exceeds	exceed	VERB
faba-243	68	13	the	the	DET
faba-243	68	14	cost	cost	NOUN
faba-243	68	15	of	of	ADP
faba-243	68	16	capital	capital	NOUN
faba-243	68	17	.	.	PUNCT
faba-243	69	1	the	the	DET
faba-243	69	2	common	common	ADJ
faba-243	69	3	denominator	denominator	NOUN
faba-243	69	4	of	of	ADP
faba-243	69	5	all	all	DET
faba-243	69	6	actions	action	NOUN
faba-243	69	7	based	base	VERB
faba-243	69	8	on	on	ADP
faba-243	69	9	value	value	NOUN
faba-243	69	10	-	-	PUNCT
faba-243	69	11	based	base	VERB
faba-243	69	12	management	management	NOUN
faba-243	69	13	is	be	AUX
faba-243	69	14	that	that	SCONJ
faba-243	69	15	the	the	DET
faba-243	69	16	company	company	NOUN
faba-243	69	17	’s	’s	PART
faba-243	69	18	value	value	NOUN
faba-243	69	19	is	be	AUX
faba-243	69	20	driven	drive	VERB
faba-243	69	21	by	by	ADP
faba-243	69	22	discounted	discount	VERB
faba-243	69	23	future	future	ADJ
faba-243	69	24	cash	cash	NOUN
faba-243	69	25	flows	flow	NOUN
faba-243	69	26	.	.	PUNCT
faba-243	70	1	the	the	DET
faba-243	70	2	key	key	ADJ
faba-243	70	3	differentiator	differentiator	NOUN
faba-243	70	4	of	of	ADP
faba-243	70	5	a	a	DET
faba-243	70	6	value	value	NOUN
faba-243	70	7	-	-	PUNCT
faba-243	70	8	based	base	VERB
faba-243	70	9	management	management	NOUN
faba-243	70	10	approach	approach	NOUN
faba-243	70	11	is	be	AUX
faba-243	70	12	to	to	PART
faba-243	70	13	align	align	VERB
faba-243	70	14	decision	decision	NOUN
faba-243	70	15	making	making	NOUN
faba-243	70	16	regarding	regard	VERB
faba-243	70	17	strategic	strategic	ADJ
faba-243	70	18	and	and	CCONJ
faba-243	70	19	operational	operational	ADJ
faba-243	70	20	decisions	decision	NOUN
faba-243	70	21	with	with	ADP
faba-243	70	22	the	the	DET
faba-243	70	23	corresponding	corresponding	ADJ
faba-243	70	24	impacts	impact	NOUN
faba-243	70	25	on	on	ADP
faba-243	70	26	future	future	ADJ
faba-243	70	27	discounted	discount	VERB
faba-243	70	28	cash	cash	NOUN
faba-243	70	29	flows	flow	NOUN
faba-243	70	30	.	.	PUNCT
faba-243	71	1	from	from	ADP
faba-243	71	2	a	a	DET
faba-243	71	3	more	more	ADV
faba-243	71	4	practical	practical	ADJ
faba-243	71	5	perspective	perspective	NOUN
faba-243	71	6	this	this	PRON
faba-243	71	7	means	mean	VERB
faba-243	71	8	that	that	SCONJ
faba-243	71	9	capital	capital	NOUN
faba-243	71	10	is	be	AUX
faba-243	71	11	allocated	allocate	VERB
faba-243	71	12	to	to	ADP
faba-243	71	13	those	those	DET
faba-243	71	14	units	unit	NOUN
faba-243	71	15	of	of	ADP
faba-243	71	16	the	the	DET
faba-243	71	17	company	company	NOUN
faba-243	71	18	that	that	PRON
faba-243	71	19	promise	promise	VERB
faba-243	71	20	the	the	DET
faba-243	71	21	highest	high	ADJ
faba-243	71	22	return	return	NOUN
faba-243	71	23	on	on	ADP
faba-243	71	24	capital	capital	NOUN
faba-243	71	25	employed	employ	VERB
faba-243	71	26	.	.	PUNCT
faba-243	72	1	conversely	conversely	ADV
faba-243	72	2	,	,	PUNCT
faba-243	72	3	underperforming	underperform	VERB
faba-243	72	4	strategic	strategic	ADJ
faba-243	72	5	units	unit	NOUN
faba-243	72	6	are	be	AUX
faba-243	72	7	changed	change	VERB
faba-243	72	8	or	or	CCONJ
faba-243	72	9	discontinued	discontinue	VERB
faba-243	72	10	.	.	PUNCT
faba-243	73	1	the	the	DET
faba-243	73	2	bridge	bridge	NOUN
faba-243	73	3	between	between	ADP
faba-243	73	4	these	these	DET
faba-243	73	5	theoretical	theoretical	ADJ
faba-243	73	6	considerations	consideration	NOUN
faba-243	73	7	of	of	ADP
faba-243	73	8	the	the	DET
faba-243	73	9	value	value	NOUN
faba-243	73	10	-	-	PUNCT
faba-243	73	11	based	base	VERB
faba-243	73	12	management	management	NOUN
faba-243	73	13	framework	framework	NOUN
faba-243	73	14	is	be	AUX
faba-243	73	15	built	build	VERB
faba-243	73	16	by	by	ADP
faba-243	73	17	the	the	DET
faba-243	73	18	implementation	implementation	NOUN
faba-243	73	19	of	of	ADP
faba-243	73	20	key	key	ADJ
faba-243	73	21	performance	performance	NOUN
faba-243	73	22	indicators	indicator	NOUN
faba-243	73	23	to	to	PART
faba-243	73	24	evaluate	evaluate	VERB
faba-243	73	25	the	the	DET
faba-243	73	26	strategic	strategic	ADJ
faba-243	73	27	units	unit	NOUN
faba-243	73	28	and	and	CCONJ
faba-243	73	29	projects	project	NOUN
faba-243	73	30	of	of	ADP
faba-243	73	31	the	the	DET
faba-243	73	32	company	company	NOUN
faba-243	73	33	.	.	PUNCT
faba-243	74	1	value	value	NOUN
faba-243	74	2	based	base	VERB
faba-243	74	3	management	management	NOUN
faba-243	74	4	and	and	CCONJ
faba-243	74	5	key	key	ADJ
faba-243	74	6	performance	performance	NOUN
faba-243	74	7	indicators	indicator	NOUN
faba-243	74	8	the	the	DET
faba-243	74	9	implementation	implementation	NOUN
faba-243	74	10	of	of	ADP
faba-243	74	11	a	a	DET
faba-243	74	12	value	value	NOUN
faba-243	74	13	-	-	PUNCT
faba-243	74	14	based	base	VERB
faba-243	74	15	management	management	NOUN
faba-243	74	16	system	system	NOUN
faba-243	74	17	requires	require	VERB
faba-243	74	18	the	the	DET
faba-243	74	19	selection	selection	NOUN
faba-243	74	20	of	of	ADP
faba-243	74	21	key	key	ADJ
faba-243	74	22	performance	performance	NOUN
faba-243	74	23	indicators	indicator	NOUN
faba-243	74	24	that	that	PRON
faba-243	74	25	operationalize	operationalize	VERB
faba-243	74	26	the	the	DET
faba-243	74	27	value	value	NOUN
faba-243	74	28	-	-	PUNCT
faba-243	74	29	based	base	VERB
faba-243	74	30	management	management	NOUN
faba-243	74	31	approach	approach	NOUN
faba-243	74	32	(	(	PUNCT
faba-243	74	33	martin	martin	PROPN
faba-243	74	34	et	et	PROPN
faba-243	74	35	al	al	PROPN
faba-243	74	36	.	.	PROPN
faba-243	74	37	2009	2009	NUM
faba-243	74	38	)	)	PUNCT
faba-243	74	39	.	.	PUNCT
faba-243	75	1	however	however	ADV
faba-243	75	2	,	,	PUNCT
faba-243	75	3	the	the	DET
faba-243	75	4	implementation	implementation	NOUN
faba-243	75	5	of	of	ADP
faba-243	75	6	key	key	ADJ
faba-243	75	7	performance	performance	NOUN
faba-243	75	8	indicators	indicator	NOUN
faba-243	75	9	is	be	AUX
faba-243	75	10	oftentimes	oftentime	NOUN
faba-243	75	11	considered	consider	VERB
faba-243	75	12	as	as	ADP
faba-243	75	13	the	the	DET
faba-243	75	14	gateway	gateway	NOUN
faba-243	75	15	to	to	ADP
faba-243	75	16	principal	principal	ADJ
faba-243	75	17	agent	agent	NOUN
faba-243	75	18	conflicts	conflict	NOUN
faba-243	75	19	.	.	PUNCT
faba-243	76	1	agency	agency	NOUN
faba-243	76	2	theory	theory	NOUN
faba-243	76	3	is	be	AUX
faba-243	76	4	relevant	relevant	ADJ
faba-243	76	5	in	in	ADP
faba-243	76	6	situations	situation	NOUN
faba-243	76	7	whenever	whenever	SCONJ
faba-243	76	8	a	a	DET
faba-243	76	9	“	"	PUNCT
faba-243	76	10	principal	principal	NOUN
faba-243	76	11	”	"	PUNCT
faba-243	76	12	hires	hire	VERB
faba-243	76	13	an	an	DET
faba-243	76	14	“	"	PUNCT
faba-243	76	15	agent	agent	NOUN
faba-243	76	16	”	"	PUNCT
faba-243	76	17	to	to	PART
faba-243	76	18	act	act	VERB
faba-243	76	19	on	on	ADP
faba-243	76	20	the	the	DET
faba-243	76	21	principal	principal	NOUN
faba-243	76	22	’s	’s	PART
faba-243	76	23	behalf	behalf	NOUN
faba-243	76	24	(	(	PUNCT
faba-243	76	25	gailmard	gailmard	NOUN
faba-243	76	26	2014	2014	NUM
faba-243	76	27	)	)	PUNCT
faba-243	76	28	.	.	PUNCT
faba-243	77	1	the	the	DET
faba-243	77	2	situation	situation	NOUN
faba-243	77	3	results	result	VERB
faba-243	77	4	in	in	ADP
faba-243	77	5	the	the	DET
faba-243	77	6	principal	principal	ADJ
faba-243	77	7	-	-	PUNCT
faba-243	77	8	agent	agent	NOUN
faba-243	77	9	conflict	conflict	NOUN
faba-243	77	10	.	.	PUNCT
faba-243	78	1	the	the	DET
faba-243	78	2	conflict	conflict	NOUN
faba-243	78	3	arises	arise	VERB
faba-243	78	4	,	,	PUNCT
faba-243	78	5	matthias	matthias	PROPN
faba-243	78	6	olivier	olivier	NOUN
faba-243	78	7	,	,	PUNCT
faba-243	78	8	roland	roland	VERB
faba-243	78	9	wolf	wolf	PROPN
faba-243	78	10	/	/	SYM
faba-243	78	11	finance	finance	NOUN
faba-243	78	12	,	,	PUNCT
faba-243	78	13	accounting	accounting	NOUN
faba-243	78	14	and	and	CCONJ
faba-243	78	15	business	business	NOUN
faba-243	78	16	analysis	analysis	NOUN
faba-243	78	17	,	,	PUNCT
faba-243	78	18	volume	volume	NOUN
faba-243	78	19	7	7	NUM
faba-243	78	20	,	,	PUNCT
faba-243	78	21	issue	issue	NOUN
faba-243	78	22	1	1	NUM
faba-243	78	23	,	,	PUNCT
faba-243	78	24	2025	2025	NUM
faba-243	78	25	33	33	NUM
faba-243	78	26	because	because	SCONJ
faba-243	78	27	the	the	DET
faba-243	78	28	agent	agent	NOUN
faba-243	78	29	takes	take	VERB
faba-243	78	30	actions	action	NOUN
faba-243	78	31	in	in	ADP
faba-243	78	32	his	his	PRON
faba-243	78	33	own	own	ADJ
faba-243	78	34	interest	interest	NOUN
faba-243	78	35	and	and	CCONJ
faba-243	78	36	not	not	PART
faba-243	78	37	in	in	ADP
faba-243	78	38	the	the	DET
faba-243	78	39	interest	interest	NOUN
faba-243	78	40	of	of	ADP
faba-243	78	41	the	the	DET
faba-243	78	42	principal	principal	NOUN
faba-243	78	43	that	that	PRON
faba-243	78	44	he	he	PRON
faba-243	78	45	represents	represent	VERB
faba-243	78	46	(	(	PUNCT
faba-243	78	47	jensen	jensen	PROPN
faba-243	78	48	and	and	CCONJ
faba-243	78	49	meckling	meckle	VERB
faba-243	78	50	1976	1976	NUM
faba-243	78	51	)	)	PUNCT
faba-243	78	52	.	.	PUNCT
faba-243	79	1	the	the	DET
faba-243	79	2	most	most	ADV
faba-243	79	3	important	important	ADJ
faba-243	79	4	factor	factor	NOUN
faba-243	79	5	contributing	contribute	VERB
faba-243	79	6	to	to	ADP
faba-243	79	7	this	this	DET
faba-243	79	8	conflict	conflict	NOUN
faba-243	79	9	is	be	AUX
faba-243	79	10	the	the	DET
faba-243	79	11	information	information	NOUN
faba-243	79	12	asymmetry	asymmetry	NOUN
faba-243	79	13	between	between	ADP
faba-243	79	14	the	the	DET
faba-243	79	15	principal	principal	NOUN
faba-243	79	16	and	and	CCONJ
faba-243	79	17	the	the	DET
faba-243	79	18	agent	agent	NOUN
faba-243	79	19	.	.	PUNCT
faba-243	80	1	most	most	ADV
faba-243	80	2	commonly	commonly	ADV
faba-243	80	3	considered	consider	VERB
faba-243	80	4	are	be	AUX
faba-243	80	5	hidden	hide	VERB
faba-243	80	6	actions	action	NOUN
faba-243	80	7	and	and	CCONJ
faba-243	80	8	hidden	hidden	ADJ
faba-243	80	9	information	information	NOUN
faba-243	80	10	.	.	PUNCT
faba-243	81	1	the	the	DET
faba-243	81	2	hidden	hide	VERB
faba-243	81	3	actions	action	NOUN
faba-243	81	4	are	be	AUX
faba-243	81	5	due	due	ADJ
faba-243	81	6	to	to	ADP
faba-243	81	7	the	the	DET
faba-243	81	8	principal	principal	NOUN
faba-243	81	9	’s	’s	PART
faba-243	81	10	inability	inability	NOUN
faba-243	81	11	to	to	PART
faba-243	81	12	monitor	monitor	VERB
faba-243	81	13	all	all	PRON
faba-243	81	14	of	of	ADP
faba-243	81	15	the	the	DET
faba-243	81	16	agents	agent	NOUN
faba-243	81	17	’	'	PUNCT
faba-243	81	18	actions	action	NOUN
faba-243	81	19	in	in	ADP
faba-243	81	20	detail	detail	NOUN
faba-243	81	21	and	and	CCONJ
faba-243	81	22	the	the	DET
faba-243	81	23	agent	agent	NOUN
faba-243	81	24	is	be	AUX
faba-243	81	25	able	able	ADJ
faba-243	81	26	to	to	PART
faba-243	81	27	take	take	VERB
faba-243	81	28	actions	action	NOUN
faba-243	81	29	that	that	PRON
faba-243	81	30	benefit	benefit	VERB
faba-243	81	31	the	the	DET
faba-243	81	32	agent	agent	NOUN
faba-243	81	33	and	and	CCONJ
faba-243	81	34	may	may	AUX
faba-243	81	35	hurt	hurt	VERB
faba-243	81	36	the	the	DET
faba-243	81	37	principal	principal	NOUN
faba-243	81	38	.	.	PUNCT
faba-243	82	1	the	the	DET
faba-243	82	2	possibility	possibility	NOUN
faba-243	82	3	of	of	ADP
faba-243	82	4	hidden	hidden	ADJ
faba-243	82	5	actions	action	NOUN
faba-243	82	6	can	can	AUX
faba-243	82	7	lead	lead	VERB
faba-243	82	8	to	to	ADP
faba-243	82	9	a	a	DET
faba-243	82	10	moral	moral	ADJ
faba-243	82	11	hazard	hazard	NOUN
faba-243	82	12	for	for	ADP
faba-243	82	13	the	the	DET
faba-243	82	14	agent	agent	NOUN
faba-243	82	15	because	because	SCONJ
faba-243	82	16	the	the	DET
faba-243	82	17	agent	agent	NOUN
faba-243	82	18	can	can	AUX
faba-243	82	19	be	be	AUX
faba-243	82	20	in	in	ADP
faba-243	82	21	a	a	DET
faba-243	82	22	situation	situation	NOUN
faba-243	82	23	where	where	SCONJ
faba-243	82	24	an	an	DET
faba-243	82	25	action	action	NOUN
faba-243	82	26	is	be	AUX
faba-243	82	27	beneficial	beneficial	ADJ
faba-243	82	28	to	to	ADP
faba-243	82	29	him	he	PRON
faba-243	82	30	but	but	CCONJ
faba-243	82	31	at	at	ADP
faba-243	82	32	the	the	DET
faba-243	82	33	principal	principal	NOUN
faba-243	82	34	’s	’s	PART
faba-243	82	35	expense	expense	NOUN
faba-243	82	36	(	(	PUNCT
faba-243	82	37	pauly	pauly	PROPN
faba-243	82	38	1968	1968	NUM
faba-243	82	39	)	)	PUNCT
faba-243	82	40	.	.	PUNCT
faba-243	83	1	hidden	hide	VERB
faba-243	83	2	information	information	NOUN
faba-243	83	3	is	be	AUX
faba-243	83	4	relevant	relevant	ADJ
faba-243	83	5	due	due	ADP
faba-243	83	6	to	to	ADP
faba-243	83	7	the	the	DET
faba-243	83	8	fact	fact	NOUN
faba-243	83	9	that	that	SCONJ
faba-243	83	10	the	the	DET
faba-243	83	11	agent	agent	NOUN
faba-243	83	12	has	have	AUX
faba-243	83	13	more	more	ADJ
faba-243	83	14	and	and	CCONJ
faba-243	83	15	better	well	ADJ
faba-243	83	16	access	access	NOUN
faba-243	83	17	to	to	ADP
faba-243	83	18	information	information	NOUN
faba-243	83	19	,	,	PUNCT
faba-243	83	20	as	as	SCONJ
faba-243	83	21	the	the	DET
faba-243	83	22	agent	agent	NOUN
faba-243	83	23	is	be	AUX
faba-243	83	24	closer	close	ADJ
faba-243	83	25	to	to	ADP
faba-243	83	26	the	the	DET
faba-243	83	27	business	business	NOUN
faba-243	83	28	itself	itself	PRON
faba-243	83	29	and	and	CCONJ
faba-243	83	30	might	might	AUX
faba-243	83	31	even	even	ADV
faba-243	83	32	be	be	AUX
faba-243	83	33	privy	privy	ADJ
faba-243	83	34	to	to	ADP
faba-243	83	35	some	some	PRON
faba-243	83	36	of	of	ADP
faba-243	83	37	the	the	DET
faba-243	83	38	information	information	NOUN
faba-243	83	39	,	,	PUNCT
faba-243	83	40	resulting	result	VERB
faba-243	83	41	in	in	ADP
faba-243	83	42	the	the	DET
faba-243	83	43	principal	principal	NOUN
faba-243	83	44	being	be	AUX
faba-243	83	45	at	at	ADP
faba-243	83	46	an	an	DET
faba-243	83	47	information	information	NOUN
faba-243	83	48	disadvantage	disadvantage	NOUN
faba-243	83	49	.	.	PUNCT
faba-243	84	1	the	the	DET
faba-243	84	2	possibility	possibility	NOUN
faba-243	84	3	of	of	ADP
faba-243	84	4	hidden	hidden	ADJ
faba-243	84	5	information	information	NOUN
faba-243	84	6	can	can	AUX
faba-243	84	7	lead	lead	VERB
faba-243	84	8	to	to	ADP
faba-243	84	9	an	an	DET
faba-243	84	10	adverse	adverse	ADJ
faba-243	84	11	selection	selection	NOUN
faba-243	84	12	for	for	ADP
faba-243	84	13	the	the	DET
faba-243	84	14	principal	principal	NOUN
faba-243	84	15	,	,	PUNCT
faba-243	84	16	because	because	SCONJ
faba-243	84	17	the	the	DET
faba-243	84	18	information	information	NOUN
faba-243	84	19	asymmetry	asymmetry	NOUN
faba-243	84	20	might	might	AUX
faba-243	84	21	lead	lead	VERB
faba-243	84	22	to	to	ADP
faba-243	84	23	an	an	DET
faba-243	84	24	imbalance	imbalance	NOUN
faba-243	84	25	between	between	ADP
faba-243	84	26	the	the	DET
faba-243	84	27	agent	agent	NOUN
faba-243	84	28	and	and	CCONJ
faba-243	84	29	the	the	DET
faba-243	84	30	principal	principal	NOUN
faba-243	84	31	(	(	PUNCT
faba-243	84	32	akerlof	akerlof	NOUN
faba-243	84	33	1970	1970	NUM
faba-243	84	34	)	)	PUNCT
faba-243	84	35	.	.	PUNCT
faba-243	85	1	one	one	NUM
faba-243	85	2	of	of	ADP
faba-243	85	3	the	the	DET
faba-243	85	4	most	most	ADV
faba-243	85	5	important	important	ADJ
faba-243	85	6	tools	tool	NOUN
faba-243	85	7	to	to	PART
faba-243	85	8	mitigate	mitigate	VERB
faba-243	85	9	these	these	DET
faba-243	85	10	problems	problem	NOUN
faba-243	85	11	in	in	ADP
faba-243	85	12	terms	term	NOUN
faba-243	85	13	of	of	ADP
faba-243	85	14	the	the	DET
faba-243	85	15	principal	principal	ADJ
faba-243	85	16	agent	agent	NOUN
faba-243	85	17	conflict	conflict	NOUN
faba-243	85	18	is	be	AUX
faba-243	85	19	the	the	DET
faba-243	85	20	design	design	NOUN
faba-243	85	21	and	and	CCONJ
faba-243	85	22	the	the	DET
faba-243	85	23	contents	content	NOUN
faba-243	85	24	of	of	ADP
faba-243	85	25	the	the	DET
faba-243	85	26	contractual	contractual	ADJ
faba-243	85	27	relationship	relationship	NOUN
faba-243	85	28	between	between	ADP
faba-243	85	29	the	the	DET
faba-243	85	30	principal	principal	NOUN
faba-243	85	31	and	and	CCONJ
faba-243	85	32	the	the	DET
faba-243	85	33	agent	agent	NOUN
faba-243	85	34	(	(	PUNCT
faba-243	85	35	jensen	jensen	PROPN
faba-243	85	36	and	and	CCONJ
faba-243	85	37	meckling	meckle	VERB
faba-243	85	38	1976	1976	NUM
faba-243	85	39	)	)	PUNCT
faba-243	85	40	.	.	PUNCT
faba-243	86	1	in	in	ADP
faba-243	86	2	an	an	DET
faba-243	86	3	ideal	ideal	ADJ
faba-243	86	4	situation	situation	NOUN
faba-243	86	5	the	the	DET
faba-243	86	6	contract	contract	NOUN
faba-243	86	7	can	can	AUX
faba-243	86	8	be	be	AUX
faba-243	86	9	designed	design	VERB
faba-243	86	10	in	in	ADP
faba-243	86	11	a	a	DET
faba-243	86	12	way	way	NOUN
faba-243	86	13	that	that	PRON
faba-243	86	14	aligns	align	VERB
faba-243	86	15	the	the	DET
faba-243	86	16	interests	interest	NOUN
faba-243	86	17	of	of	ADP
faba-243	86	18	the	the	DET
faba-243	86	19	principal	principal	NOUN
faba-243	86	20	and	and	CCONJ
faba-243	86	21	the	the	DET
faba-243	86	22	agent	agent	NOUN
faba-243	86	23	.	.	PUNCT
faba-243	87	1	while	while	SCONJ
faba-243	87	2	there	there	PRON
faba-243	87	3	are	be	VERB
faba-243	87	4	ample	ample	ADJ
faba-243	87	5	scientific	scientific	ADJ
faba-243	87	6	models	model	NOUN
faba-243	87	7	to	to	PART
faba-243	87	8	evaluate	evaluate	VERB
faba-243	87	9	these	these	DET
faba-243	87	10	considerations	consideration	NOUN
faba-243	87	11	from	from	ADP
faba-243	87	12	a	a	DET
faba-243	87	13	theoretical	theoretical	ADJ
faba-243	87	14	perspective	perspective	NOUN
faba-243	87	15	,	,	PUNCT
faba-243	87	16	the	the	DET
faba-243	87	17	practical	practical	ADJ
faba-243	87	18	perspective	perspective	NOUN
faba-243	87	19	is	be	AUX
faba-243	87	20	often	often	ADV
faba-243	87	21	concerned	concern	VERB
faba-243	87	22	with	with	ADP
faba-243	87	23	the	the	DET
faba-243	87	24	problem	problem	NOUN
faba-243	87	25	,	,	PUNCT
faba-243	87	26	how	how	SCONJ
faba-243	87	27	the	the	DET
faba-243	87	28	success	success	NOUN
faba-243	87	29	of	of	ADP
faba-243	87	30	the	the	DET
faba-243	87	31	agent	agent	NOUN
faba-243	87	32	is	be	AUX
faba-243	87	33	measured	measure	VERB
faba-243	87	34	(	(	PUNCT
faba-243	87	35	ali	ali	PROPN
faba-243	87	36	and	and	CCONJ
faba-243	87	37	hwang	hwang	PROPN
faba-243	87	38	2000	2000	NUM
faba-243	87	39	)	)	PUNCT
faba-243	87	40	.	.	PUNCT
faba-243	88	1	as	as	SCONJ
faba-243	88	2	the	the	DET
faba-243	88	3	measures	measure	NOUN
faba-243	88	4	of	of	ADP
faba-243	88	5	success	success	NOUN
faba-243	88	6	are	be	AUX
faba-243	88	7	therefore	therefore	ADV
faba-243	88	8	a	a	DET
faba-243	88	9	key	key	ADJ
faba-243	88	10	element	element	NOUN
faba-243	88	11	to	to	ADP
faba-243	88	12	the	the	DET
faba-243	88	13	mitigation	mitigation	NOUN
faba-243	88	14	of	of	ADP
faba-243	88	15	the	the	DET
faba-243	88	16	principal	principal	ADJ
faba-243	88	17	agent	agent	NOUN
faba-243	88	18	conflicts	conflict	NOUN
faba-243	88	19	,	,	PUNCT
faba-243	88	20	the	the	DET
faba-243	88	21	analysis	analysis	NOUN
faba-243	88	22	will	will	AUX
faba-243	88	23	look	look	VERB
faba-243	88	24	to	to	ADP
faba-243	88	25	the	the	DET
faba-243	88	26	measures	measure	NOUN
faba-243	88	27	of	of	ADP
faba-243	88	28	success	success	NOUN
faba-243	88	29	used	use	VERB
faba-243	88	30	for	for	ADP
faba-243	88	31	performance	performance	NOUN
faba-243	88	32	measurement	measurement	NOUN
faba-243	88	33	in	in	ADP
faba-243	88	34	order	order	NOUN
faba-243	88	35	to	to	PART
faba-243	88	36	highlight	highlight	VERB
faba-243	88	37	the	the	DET
faba-243	88	38	challenges	challenge	NOUN
faba-243	88	39	resulting	result	VERB
faba-243	88	40	from	from	ADP
faba-243	88	41	the	the	DET
faba-243	88	42	principal	principal	ADJ
faba-243	88	43	agent	agent	NOUN
faba-243	88	44	conflict	conflict	NOUN
faba-243	88	45	.	.	PUNCT
faba-243	89	1	traditional	traditional	ADJ
faba-243	89	2	performance	performance	NOUN
faba-243	89	3	measures	measure	NOUN
faba-243	89	4	like	like	ADP
faba-243	89	5	earnings	earning	NOUN
faba-243	89	6	and	and	CCONJ
faba-243	89	7	revenue	revenue	NOUN
faba-243	89	8	are	be	AUX
faba-243	89	9	criticized	criticize	VERB
faba-243	89	10	for	for	ADP
faba-243	89	11	lacking	lack	VERB
faba-243	89	12	the	the	DET
faba-243	89	13	alignment	alignment	NOUN
faba-243	89	14	between	between	ADP
faba-243	89	15	shareholder	shareholder	NOUN
faba-243	89	16	value	value	NOUN
faba-243	89	17	and	and	CCONJ
faba-243	89	18	management	management	NOUN
faba-243	89	19	performance	performance	NOUN
faba-243	89	20	.	.	PUNCT
faba-243	90	1	value	value	NOUN
faba-243	90	2	based	base	VERB
faba-243	90	3	management	management	NOUN
faba-243	90	4	emphasizes	emphasize	VERB
faba-243	90	5	the	the	DET
faba-243	90	6	use	use	NOUN
faba-243	90	7	of	of	ADP
faba-243	90	8	key	key	ADJ
faba-243	90	9	performance	performance	NOUN
faba-243	90	10	indicators	indicator	NOUN
faba-243	90	11	that	that	PRON
faba-243	90	12	underscore	underscore	VERB
faba-243	90	13	the	the	DET
faba-243	90	14	created	create	VERB
faba-243	90	15	value	value	NOUN
faba-243	90	16	.	.	PUNCT
faba-243	91	1	concept	concept	NOUN
faba-243	91	2	fom	fom	NOUN
faba-243	91	3	to	to	PART
faba-243	91	4	enable	enable	VERB
faba-243	91	5	a	a	DET
faba-243	91	6	comparison	comparison	NOUN
faba-243	91	7	between	between	ADP
faba-243	91	8	the	the	DET
faba-243	91	9	predictive	predictive	ADJ
faba-243	91	10	power	power	NOUN
faba-243	91	11	of	of	ADP
faba-243	91	12	traditional	traditional	ADJ
faba-243	91	13	performance	performance	NOUN
faba-243	91	14	indicators	indicator	NOUN
faba-243	91	15	and	and	CCONJ
faba-243	91	16	value	value	NOUN
faba-243	91	17	-	-	PUNCT
faba-243	91	18	based	base	VERB
faba-243	91	19	performance	performance	NOUN
faba-243	91	20	indicators	indicator	NOUN
faba-243	91	21	a	a	DET
faba-243	91	22	standardized	standardized	ADJ
faba-243	91	23	value	value	NOUN
faba-243	91	24	concept	concept	NOUN
faba-243	91	25	is	be	AUX
faba-243	91	26	helpful	helpful	ADJ
faba-243	91	27	.	.	PUNCT
faba-243	92	1	the	the	DET
faba-243	92	2	standardization	standardization	NOUN
faba-243	92	3	of	of	ADP
faba-243	92	4	a	a	DET
faba-243	92	5	valuebased	valuebase	VERB
faba-243	92	6	concept	concept	NOUN
faba-243	92	7	enables	enable	VERB
faba-243	92	8	our	our	PRON
faba-243	92	9	research	research	NOUN
faba-243	92	10	to	to	PART
faba-243	92	11	incrementally	incrementally	ADV
faba-243	92	12	develop	develop	VERB
faba-243	92	13	the	the	DET
faba-243	92	14	understanding	understanding	NOUN
faba-243	92	15	of	of	ADP
faba-243	92	16	value	value	NOUN
faba-243	92	17	-	-	PUNCT
faba-243	92	18	based	base	VERB
faba-243	92	19	performance	performance	NOUN
faba-243	92	20	indicators	indicator	NOUN
faba-243	92	21	.	.	PUNCT
faba-243	93	1	in	in	ADP
faba-243	93	2	this	this	DET
faba-243	93	3	paper	paper	NOUN
faba-243	93	4	we	we	PRON
faba-243	93	5	therefore	therefore	ADV
faba-243	93	6	want	want	VERB
faba-243	93	7	to	to	PART
faba-243	93	8	draw	draw	VERB
faba-243	93	9	on	on	ADP
faba-243	93	10	the	the	DET
faba-243	93	11	standardized	standardized	ADJ
faba-243	93	12	approach	approach	NOUN
faba-243	93	13	that	that	PRON
faba-243	93	14	was	be	AUX
faba-243	93	15	developed	develop	VERB
faba-243	93	16	by	by	ADP
faba-243	93	17	cfrv	cfrv	NOUN
faba-243	93	18	(	(	PUNCT
faba-243	93	19	center	center	NOUN
faba-243	93	20	for	for	ADP
faba-243	93	21	financial	financial	ADJ
faba-243	93	22	reporting	reporting	NOUN
faba-243	93	23	and	and	CCONJ
faba-243	93	24	valuation	valuation	NOUN
faba-243	93	25	)	)	PUNCT
faba-243	93	26	and	and	CCONJ
faba-243	93	27	fom	fom	NOUN
faba-243	93	28	(	(	PUNCT
faba-243	93	29	hochschule	hochschule	NOUN
faba-243	93	30	für	für	PROPN
faba-243	93	31	oekonomie	oekonomie	PROPN
faba-243	93	32	&	&	CCONJ
faba-243	93	33	management	management	PROPN
faba-243	93	34	)	)	PUNCT
faba-243	93	35	to	to	PART
faba-243	93	36	determine	determine	VERB
faba-243	93	37	value	value	NOUN
faba-243	93	38	-	-	PUNCT
faba-243	93	39	oriented	orient	VERB
faba-243	93	40	key	key	ADJ
faba-243	93	41	performance	performance	NOUN
faba-243	93	42	indicators	indicator	NOUN
faba-243	93	43	(	(	PUNCT
faba-243	93	44	wolf	wolf	PROPN
faba-243	93	45	2017	2017	NUM
faba-243	93	46	)	)	PUNCT
faba-243	93	47	.	.	PUNCT
faba-243	94	1	in	in	ADP
faba-243	94	2	detail	detail	NOUN
faba-243	94	3	we	we	PRON
faba-243	94	4	identified	identify	VERB
faba-243	94	5	four	four	NUM
faba-243	94	6	different	different	ADJ
faba-243	94	7	value	value	NOUN
faba-243	94	8	-	-	PUNCT
faba-243	94	9	oriented	orient	VERB
faba-243	94	10	performance	performance	NOUN
faba-243	94	11	indicators	indicator	NOUN
faba-243	94	12	for	for	ADP
faba-243	94	13	use	use	NOUN
faba-243	94	14	in	in	ADP
faba-243	94	15	our	our	PRON
faba-243	94	16	model	model	NOUN
faba-243	94	17	.	.	PUNCT
faba-243	95	1	value	value	NOUN
faba-243	95	2	added	add	VERB
faba-243	95	3	(	(	PUNCT
faba-243	95	4	cfrv	cfrv	NOUN
faba-243	95	5	/	/	SYM
faba-243	95	6	fom	fom	NOUN
faba-243	95	7	):	):	PUNCT
faba-243	95	8	determines	determine	VERB
faba-243	95	9	the	the	DET
faba-243	95	10	value	value	NOUN
faba-243	95	11	added	add	VERB
faba-243	95	12	by	by	ADP
faba-243	95	13	subtracting	subtract	VERB
faba-243	95	14	total	total	ADJ
faba-243	95	15	cost	cost	NOUN
faba-243	95	16	of	of	ADP
faba-243	95	17	capital	capital	NOUN
faba-243	95	18	from	from	ADP
faba-243	95	19	ebit	ebit	PROPN
faba-243	95	20	,	,	PUNCT
faba-243	95	21	while	while	SCONJ
faba-243	95	22	total	total	ADJ
faba-243	95	23	cost	cost	NOUN
faba-243	95	24	of	of	ADP
faba-243	95	25	capital	capital	NOUN
faba-243	95	26	is	be	AUX
faba-243	95	27	calculated	calculate	VERB
faba-243	95	28	using	use	VERB
faba-243	95	29	a	a	DET
faba-243	95	30	wacc	wacc	NOUN
faba-243	95	31	-	-	PUNCT
faba-243	95	32	approach	approach	NOUN
faba-243	95	33	.	.	PUNCT
faba-243	96	1	for	for	ADP
faba-243	96	2	comparability	comparability	NOUN
faba-243	96	3	purposes	purpose	NOUN
faba-243	96	4	,	,	PUNCT
faba-243	96	5	the	the	DET
faba-243	96	6	value	value	NOUN
faba-243	96	7	added	add	VERB
faba-243	96	8	per	per	ADP
faba-243	96	9	share	share	NOUN
faba-243	96	10	(	(	PUNCT
faba-243	96	11	cfrv	cfrv	NOUN
faba-243	96	12	/	/	SYM
faba-243	96	13	fom	fom	NOUN
faba-243	96	14	)	)	PUNCT
faba-243	96	15	ratio	ratio	NOUN
faba-243	96	16	is	be	AUX
faba-243	96	17	used	use	VERB
faba-243	96	18	.	.	PUNCT
faba-243	97	1	value	value	NOUN
faba-243	97	2	rate	rate	NOUN
faba-243	97	3	(	(	PUNCT
faba-243	97	4	cfrv	cfrv	NOUN
faba-243	97	5	/	/	SYM
faba-243	97	6	fom	fom	NOUN
faba-243	97	7	)	)	PUNCT
faba-243	97	8	per	per	ADP
faba-243	97	9	share	share	NOUN
faba-243	97	10	determines	determine	VERB
faba-243	97	11	the	the	DET
faba-243	97	12	value	value	NOUN
faba-243	97	13	-	-	PUNCT
faba-243	97	14	added	add	VERB
faba-243	97	15	rate	rate	NOUN
faba-243	97	16	by	by	ADP
faba-243	97	17	dividing	divide	VERB
faba-243	97	18	the	the	DET
faba-243	97	19	value	value	NOUN
faba-243	97	20	added	add	VERB
faba-243	97	21	by	by	ADP
faba-243	97	22	the	the	DET
faba-243	97	23	capital	capital	NOUN
faba-243	97	24	used	use	VERB
faba-243	97	25	.	.	PUNCT
faba-243	98	1	price	price	NOUN
faba-243	98	2	value	value	NOUN
faba-243	98	3	ratio	ratio	NOUN
faba-243	98	4	(	(	PUNCT
faba-243	98	5	cfrv	cfrv	NOUN
faba-243	98	6	/	/	SYM
faba-243	98	7	fom	fom	NOUN
faba-243	98	8	):	):	PUNCT
faba-243	98	9	determines	determine	VERB
faba-243	98	10	the	the	DET
faba-243	98	11	ratio	ratio	NOUN
faba-243	98	12	of	of	ADP
faba-243	98	13	the	the	DET
faba-243	98	14	stock	stock	NOUN
faba-243	98	15	price	price	NOUN
faba-243	98	16	to	to	ADP
faba-243	98	17	the	the	DET
faba-243	98	18	added	add	VERB
faba-243	98	19	value	value	NOUN
faba-243	98	20	.	.	PUNCT
faba-243	99	1	value	value	NOUN
faba-243	99	2	performance	performance	NOUN
faba-243	99	3	ratio	ratio	NOUN
faba-243	99	4	cfrv	cfrv	NOUN
faba-243	99	5	/	/	SYM
faba-243	99	6	fom	fom	NOUN
faba-243	99	7	:	:	PUNCT
faba-243	99	8	determines	determine	VERB
faba-243	99	9	the	the	DET
faba-243	99	10	ratio	ratio	NOUN
faba-243	99	11	of	of	ADP
faba-243	99	12	the	the	DET
faba-243	99	13	value	value	NOUN
faba-243	99	14	rate	rate	NOUN
faba-243	99	15	(	(	PUNCT
faba-243	99	16	cfrv	cfrv	NOUN
faba-243	99	17	/	/	SYM
faba-243	99	18	fom	fom	NOUN
faba-243	99	19	)	)	PUNCT
faba-243	99	20	to	to	ADP
faba-243	99	21	the	the	DET
faba-243	99	22	price	price	NOUN
faba-243	99	23	value	value	NOUN
faba-243	99	24	ratio	ratio	NOUN
faba-243	99	25	(	(	PUNCT
faba-243	99	26	cfrv	cfrv	NOUN
faba-243	99	27	/	/	SYM
faba-243	99	28	fom	fom	NOUN
faba-243	99	29	)	)	PUNCT
faba-243	99	30	for	for	ADP
faba-243	99	31	additional	additional	ADJ
faba-243	99	32	corroboration	corroboration	NOUN
faba-243	99	33	we	we	PRON
faba-243	99	34	used	use	VERB
faba-243	99	35	the	the	DET
faba-243	99	36	value	value	NOUN
faba-243	99	37	-	-	PUNCT
faba-243	99	38	based	base	VERB
faba-243	99	39	performance	performance	NOUN
faba-243	99	40	indicators	indicator	NOUN
faba-243	99	41	roce	roce	PROPN
faba-243	99	42	,	,	PUNCT
faba-243	99	43	eva	eva	NOUN
faba-243	99	44	and	and	CCONJ
faba-243	99	45	price	price	NOUN
faba-243	99	46	/	/	SYM
faba-243	99	47	value	value	NOUN
faba-243	99	48	ratio	ratio	NOUN
faba-243	99	49	based	base	VERB
faba-243	99	50	on	on	ADP
faba-243	99	51	eva	eva	PROPN
faba-243	99	52	that	that	PRON
faba-243	99	53	have	have	AUX
faba-243	99	54	been	be	AUX
faba-243	99	55	calculated	calculate	VERB
faba-243	99	56	in	in	ADP
faba-243	99	57	accordance	accordance	NOUN
faba-243	99	58	with	with	ADP
faba-243	99	59	the	the	DET
faba-243	99	60	industry	industry	NOUN
faba-243	99	61	standards	standard	NOUN
faba-243	99	62	.	.	PUNCT
faba-243	100	1	the	the	DET
faba-243	100	2	following	follow	VERB
faba-243	100	3	research	research	NOUN
faba-243	100	4	analyses	analyse	VERB
faba-243	100	5	whether	whether	SCONJ
faba-243	100	6	novel	novel	ADJ
faba-243	100	7	ideas	idea	NOUN
faba-243	100	8	for	for	ADP
faba-243	100	9	value	value	NOUN
faba-243	100	10	-	-	PUNCT
faba-243	100	11	based	base	VERB
faba-243	100	12	performance	performance	NOUN
faba-243	100	13	indicators	indicator	NOUN
faba-243	100	14	are	be	AUX
faba-243	100	15	better	well	ADJ
faba-243	100	16	able	able	ADJ
faba-243	100	17	to	to	PART
faba-243	100	18	capture	capture	VERB
faba-243	100	19	the	the	DET
faba-243	100	20	actual	actual	ADJ
faba-243	100	21	value	value	NOUN
faba-243	100	22	creation	creation	NOUN
faba-243	100	23	of	of	ADP
faba-243	100	24	the	the	DET
faba-243	100	25	companies	company	NOUN
faba-243	100	26	.	.	PUNCT
faba-243	101	1	research	research	NOUN
faba-243	101	2	design	design	NOUN
faba-243	101	3	performance	performance	NOUN
faba-243	101	4	indicators	indicator	NOUN
faba-243	101	5	for	for	ADP
faba-243	101	6	analysis	analysis	NOUN
faba-243	101	7	for	for	ADP
faba-243	101	8	the	the	DET
faba-243	101	9	analysis	analysis	NOUN
faba-243	101	10	we	we	PRON
faba-243	101	11	have	have	AUX
faba-243	101	12	considered	consider	VERB
faba-243	101	13	different	different	ADJ
faba-243	101	14	performance	performance	NOUN
faba-243	101	15	indicators	indicator	NOUN
faba-243	101	16	that	that	PRON
faba-243	101	17	might	might	AUX
faba-243	101	18	be	be	AUX
faba-243	101	19	suitable	suitable	ADJ
faba-243	101	20	to	to	PART
faba-243	101	21	explain	explain	VERB
faba-243	101	22	the	the	DET
faba-243	101	23	change	change	NOUN
faba-243	101	24	in	in	ADP
faba-243	101	25	the	the	DET
faba-243	101	26	shareholder	shareholder	NOUN
faba-243	101	27	value	value	NOUN
faba-243	101	28	.	.	PUNCT
faba-243	102	1	from	from	ADP
faba-243	102	2	an	an	DET
faba-243	102	3	analytical	analytical	ADJ
faba-243	102	4	perspective	perspective	NOUN
faba-243	102	5	we	we	PRON
faba-243	102	6	grouped	group	VERB
faba-243	102	7	the	the	DET
faba-243	102	8	performance	performance	NOUN
faba-243	102	9	indicators	indicator	NOUN
faba-243	102	10	into	into	ADP
faba-243	102	11	two	two	NUM
faba-243	102	12	subgroups	subgroup	NOUN
faba-243	102	13	that	that	PRON
faba-243	102	14	form	form	VERB
faba-243	102	15	the	the	DET
faba-243	102	16	basis	basis	NOUN
faba-243	102	17	of	of	ADP
faba-243	102	18	our	our	PRON
faba-243	102	19	analysis	analysis	NOUN
faba-243	102	20	.	.	PUNCT
faba-243	103	1	on	on	ADP
faba-243	103	2	the	the	DET
faba-243	103	3	one	one	NUM
faba-243	103	4	hand	hand	NOUN
faba-243	103	5	we	we	PRON
faba-243	103	6	considered	consider	VERB
faba-243	103	7	traditional	traditional	ADJ
faba-243	103	8	performance	performance	NOUN
faba-243	103	9	indicators	indicator	NOUN
faba-243	103	10	,	,	PUNCT
faba-243	103	11	on	on	ADP
faba-243	103	12	the	the	DET
faba-243	103	13	other	other	ADJ
faba-243	103	14	hand	hand	NOUN
faba-243	103	15	we	we	PRON
faba-243	103	16	considered	consider	VERB
faba-243	103	17	value	value	NOUN
faba-243	103	18	-	-	PUNCT
faba-243	103	19	oriented	orient	VERB
faba-243	103	20	performance	performance	NOUN
faba-243	103	21	indicators	indicator	NOUN
faba-243	103	22	.	.	PUNCT
faba-243	104	1	among	among	ADP
faba-243	104	2	the	the	DET
faba-243	104	3	group	group	NOUN
faba-243	104	4	of	of	ADP
faba-243	104	5	traditional	traditional	ADJ
faba-243	104	6	performance	performance	NOUN
faba-243	104	7	indicators	indicator	NOUN
faba-243	104	8	,	,	PUNCT
faba-243	104	9	we	we	PRON
faba-243	104	10	made	make	VERB
faba-243	104	11	the	the	DET
faba-243	104	12	following	follow	VERB
faba-243	104	13	consideration	consideration	NOUN
faba-243	104	14	with	with	ADP
faba-243	104	15	regard	regard	NOUN
faba-243	104	16	to	to	ADP
faba-243	104	17	selection	selection	NOUN
faba-243	104	18	of	of	ADP
faba-243	104	19	performance	performance	NOUN
faba-243	104	20	indicators	indicator	NOUN
faba-243	104	21	.	.	PUNCT
faba-243	105	1	we	we	PRON
faba-243	105	2	considered	consider	VERB
faba-243	105	3	revenue	revenue	NOUN
faba-243	105	4	per	per	ADP
faba-243	105	5	share	share	NOUN
faba-243	105	6	and	and	CCONJ
faba-243	105	7	return	return	VERB
faba-243	105	8	on	on	ADP
faba-243	105	9	sales	sale	NOUN
faba-243	105	10	to	to	PART
faba-243	105	11	include	include	VERB
faba-243	105	12	a	a	DET
faba-243	105	13	top	top	ADJ
faba-243	105	14	line	line	NOUN
faba-243	105	15	perspective	perspective	NOUN
faba-243	105	16	in	in	ADP
faba-243	105	17	the	the	DET
faba-243	105	18	analysis	analysis	NOUN
faba-243	105	19	.	.	PUNCT
faba-243	106	1	we	we	PRON
faba-243	106	2	included	include	VERB
faba-243	106	3	ebit	ebit	NOUN
faba-243	106	4	per	per	ADP
faba-243	106	5	share	share	NOUN
faba-243	106	6	,	,	PUNCT
faba-243	106	7	ebit	ebit	NOUN
faba-243	106	8	margin	margin	NOUN
faba-243	106	9	,	,	PUNCT
faba-243	106	10	earnings	earning	NOUN
faba-243	106	11	before	before	ADP
faba-243	106	12	tax	tax	NOUN
faba-243	106	13	per	per	ADP
faba-243	106	14	share	share	NOUN
faba-243	106	15	and	and	CCONJ
faba-243	106	16	earnings	earning	NOUN
faba-243	106	17	per	per	ADP
faba-243	106	18	share	share	NOUN
faba-243	106	19	to	to	PART
faba-243	106	20	include	include	VERB
faba-243	106	21	the	the	DET
faba-243	106	22	most	most	ADV
faba-243	106	23	commonly	commonly	ADV
faba-243	106	24	used	use	VERB
faba-243	106	25	indicators	indicator	NOUN
faba-243	106	26	for	for	ADP
faba-243	106	27	economic	economic	ADJ
faba-243	106	28	success	success	NOUN
faba-243	106	29	in	in	ADP
faba-243	106	30	the	the	DET
faba-243	106	31	accrual	accrual	ADJ
faba-243	106	32	sense	sense	NOUN
faba-243	106	33	and	and	CCONJ
faba-243	106	34	expanded	expand	VERB
faba-243	106	35	the	the	DET
faba-243	106	36	selection	selection	NOUN
faba-243	106	37	with	with	ADP
faba-243	106	38	the	the	DET
faba-243	106	39	cf	cf	NOUN
faba-243	106	40	margin	margin	NOUN
faba-243	106	41	for	for	ADP
faba-243	106	42	a	a	DET
faba-243	106	43	more	more	ADV
faba-243	106	44	cash	cash	NOUN
faba-243	106	45	oriented	orient	VERB
faba-243	106	46	perspective	perspective	NOUN
faba-243	106	47	.	.	PUNCT
faba-243	107	1	to	to	PART
faba-243	107	2	incorporate	incorporate	VERB
faba-243	107	3	the	the	DET
faba-243	107	4	perspective	perspective	NOUN
faba-243	107	5	of	of	ADP
faba-243	107	6	traditional	traditional	ADJ
faba-243	107	7	stock	stock	NOUN
faba-243	107	8	analysis	analysis	NOUN
faba-243	107	9	we	we	PRON
faba-243	107	10	incorporated	incorporate	VERB
faba-243	107	11	the	the	DET
faba-243	107	12	p	p	PROPN
faba-243	107	13	/	/	SYM
faba-243	107	14	e	e	NOUN
faba-243	107	15	ratio	ratio	NOUN
faba-243	107	16	,	,	PUNCT
faba-243	107	17	return	return	VERB
faba-243	107	18	on	on	ADP
faba-243	107	19	equity	equity	NOUN
faba-243	107	20	before	before	ADP
faba-243	107	21	tax	tax	NOUN
faba-243	107	22	,	,	PUNCT
faba-243	107	23	return	return	VERB
faba-243	107	24	on	on	ADP
faba-243	107	25	equity	equity	NOUN
faba-243	107	26	after	after	ADP
faba-243	107	27	tax	tax	NOUN
faba-243	107	28	,	,	PUNCT
faba-243	107	29	return	return	VERB
faba-243	107	30	on	on	ADP
faba-243	107	31	assets	asset	NOUN
faba-243	107	32	before	before	ADP
faba-243	107	33	tax	tax	NOUN
faba-243	107	34	and	and	CCONJ
faba-243	107	35	tobin	tobin	NOUN
faba-243	107	36	's	's	PART
faba-243	107	37	q.	q.	NOUN
faba-243	107	38	for	for	ADP
faba-243	107	39	the	the	DET
faba-243	107	40	calculation	calculation	NOUN
faba-243	107	41	of	of	ADP
faba-243	107	42	these	these	DET
faba-243	107	43	performance	performance	NOUN
faba-243	107	44	indicators	indicator	NOUN
faba-243	107	45	,	,	PUNCT
faba-243	107	46	we	we	PRON
faba-243	107	47	were	be	AUX
faba-243	107	48	able	able	ADJ
faba-243	107	49	to	to	PART
faba-243	107	50	rely	rely	VERB
faba-243	107	51	on	on	ADP
faba-243	107	52	traditional	traditional	ADJ
faba-243	107	53	patterns	pattern	NOUN
faba-243	107	54	for	for	ADP
faba-243	107	55	calculation	calculation	NOUN
faba-243	107	56	.	.	PUNCT
faba-243	108	1	with	with	ADP
faba-243	108	2	regard	regard	NOUN
faba-243	108	3	to	to	ADP
faba-243	108	4	the	the	DET
faba-243	108	5	value	value	NOUN
faba-243	108	6	-	-	PUNCT
faba-243	108	7	based	base	VERB
faba-243	108	8	performance	performance	NOUN
faba-243	108	9	indicators	indicator	NOUN
faba-243	108	10	we	we	PRON
faba-243	108	11	use	use	VERB
faba-243	108	12	the	the	DET
faba-243	108	13	cfvr	cfvr	NOUN
faba-243	108	14	/	/	SYM
faba-243	108	15	fom	fom	NOUN
faba-243	108	16	approach	approach	NOUN
faba-243	108	17	outlined	outline	VERB
faba-243	108	18	in	in	ADP
faba-243	108	19	matthias	matthias	PROPN
faba-243	108	20	olivier	olivier	NOUN
faba-243	108	21	,	,	PUNCT
faba-243	108	22	roland	roland	VERB
faba-243	108	23	wolf	wolf	PROPN
faba-243	108	24	/	/	SYM
faba-243	108	25	finance	finance	NOUN
faba-243	108	26	,	,	PUNCT
faba-243	108	27	accounting	accounting	NOUN
faba-243	108	28	and	and	CCONJ
faba-243	108	29	business	business	NOUN
faba-243	108	30	analysis	analysis	NOUN
faba-243	108	31	,	,	PUNCT
faba-243	108	32	volume	volume	NOUN
faba-243	108	33	7	7	NUM
faba-243	108	34	,	,	PUNCT
faba-243	108	35	issue	issue	NOUN
faba-243	108	36	1	1	NUM
faba-243	108	37	,	,	PUNCT
faba-243	108	38	2025	2025	NUM
faba-243	108	39	34	34	NUM
faba-243	108	40	the	the	DET
faba-243	108	41	previous	previous	ADJ
faba-243	108	42	chapter	chapter	NOUN
faba-243	108	43	and	and	CCONJ
faba-243	108	44	also	also	ADV
faba-243	108	45	included	include	VERB
faba-243	108	46	the	the	DET
faba-243	108	47	eva	eva	NOUN
faba-243	108	48	methodology	methodology	NOUN
faba-243	108	49	to	to	PART
faba-243	108	50	broaden	broaden	VERB
faba-243	108	51	the	the	DET
faba-243	108	52	value	value	NOUN
faba-243	108	53	-	-	PUNCT
faba-243	108	54	based	base	VERB
faba-243	108	55	approach	approach	NOUN
faba-243	108	56	of	of	ADP
faba-243	108	57	the	the	DET
faba-243	108	58	research	research	NOUN
faba-243	108	59	.	.	PUNCT
faba-243	109	1	sample	sample	NOUN
faba-243	109	2	selection	selection	NOUN
faba-243	109	3	and	and	CCONJ
faba-243	109	4	data	datum	NOUN
faba-243	109	5	as	as	ADP
faba-243	109	6	a	a	DET
faba-243	109	7	basis	basis	NOUN
faba-243	109	8	for	for	ADP
faba-243	109	9	our	our	PRON
faba-243	109	10	sample	sample	NOUN
faba-243	109	11	of	of	ADP
faba-243	109	12	companies	company	NOUN
faba-243	109	13	,	,	PUNCT
faba-243	109	14	we	we	PRON
faba-243	109	15	chose	choose	VERB
faba-243	109	16	stock	stock	NOUN
faba-243	109	17	indices	index	NOUN
faba-243	109	18	from	from	ADP
faba-243	109	19	four	four	NUM
faba-243	109	20	continental	continental	ADJ
faba-243	109	21	european	european	ADJ
faba-243	109	22	countries	country	NOUN
faba-243	109	23	(	(	PUNCT
faba-243	109	24	france	france	PROPN
faba-243	109	25	,	,	PUNCT
faba-243	109	26	germany	germany	PROPN
faba-243	109	27	,	,	PUNCT
faba-243	109	28	italy	italy	PROPN
faba-243	109	29	,	,	PUNCT
faba-243	109	30	and	and	CCONJ
faba-243	109	31	spain	spain	PROPN
faba-243	109	32	)	)	PUNCT
faba-243	109	33	.	.	PUNCT
faba-243	110	1	we	we	PRON
faba-243	110	2	chose	choose	VERB
faba-243	110	3	these	these	DET
faba-243	110	4	four	four	NUM
faba-243	110	5	european	european	ADJ
faba-243	110	6	countries	country	NOUN
faba-243	110	7	,	,	PUNCT
faba-243	110	8	because	because	SCONJ
faba-243	110	9	they	they	PRON
faba-243	110	10	represent	represent	VERB
faba-243	110	11	a	a	DET
faba-243	110	12	significant	significant	ADJ
faba-243	110	13	portion	portion	NOUN
faba-243	110	14	of	of	ADP
faba-243	110	15	the	the	DET
faba-243	110	16	eu	eu	PROPN
faba-243	110	17	’s	’s	PROPN
faba-243	110	18	gdp	gdp	NOUN
faba-243	110	19	(	(	PUNCT
faba-243	110	20	in	in	ADP
faba-243	110	21	total	total	NOUN
faba-243	110	22	these	these	DET
faba-243	110	23	four	four	NUM
faba-243	110	24	countries	country	NOUN
faba-243	110	25	are	be	AUX
faba-243	110	26	responsible	responsible	ADJ
faba-243	110	27	of	of	ADP
faba-243	110	28	about	about	ADV
faba-243	110	29	60	60	NUM
faba-243	110	30	%	%	NOUN
faba-243	110	31	of	of	ADP
faba-243	110	32	the	the	DET
faba-243	110	33	eu	eu	PROPN
faba-243	110	34	’s	’s	PROPN
faba-243	110	35	gdp	gdp	NOUN
faba-243	110	36	)	)	PUNCT
faba-243	110	37	.	.	PUNCT
faba-243	111	1	the	the	DET
faba-243	111	2	benchmark	benchmark	ADJ
faba-243	111	3	stock	stock	NOUN
faba-243	111	4	indices	index	NOUN
faba-243	111	5	were	be	AUX
faba-243	111	6	chosen	choose	VERB
faba-243	111	7	,	,	PUNCT
faba-243	111	8	because	because	SCONJ
faba-243	111	9	the	the	DET
faba-243	111	10	biggest	big	ADJ
faba-243	111	11	public	public	ADJ
faba-243	111	12	companies	company	NOUN
faba-243	111	13	are	be	AUX
faba-243	111	14	oftentimes	oftentime	NOUN
faba-243	111	15	considered	consider	VERB
faba-243	111	16	to	to	PART
faba-243	111	17	be	be	AUX
faba-243	111	18	a	a	DET
faba-243	111	19	benchmark	benchmark	NOUN
faba-243	111	20	to	to	ADP
faba-243	111	21	smaller	small	ADJ
faba-243	111	22	companies	company	NOUN
faba-243	111	23	as	as	SCONJ
faba-243	111	24	big	big	ADJ
faba-243	111	25	public	public	ADJ
faba-243	111	26	companies	company	NOUN
faba-243	111	27	are	be	AUX
faba-243	111	28	at	at	ADP
faba-243	111	29	the	the	DET
faba-243	111	30	pulse	pulse	NOUN
faba-243	111	31	of	of	ADP
faba-243	111	32	current	current	ADJ
faba-243	111	33	developments	development	NOUN
faba-243	111	34	in	in	ADP
faba-243	111	35	corporate	corporate	ADJ
faba-243	111	36	strategy	strategy	NOUN
faba-243	111	37	.	.	PUNCT
faba-243	112	1	as	as	ADP
faba-243	112	2	a	a	DET
faba-243	112	3	result	result	NOUN
faba-243	112	4	,	,	PUNCT
faba-243	112	5	we	we	PRON
faba-243	112	6	chose	choose	VERB
faba-243	112	7	the	the	DET
faba-243	112	8	french	french	ADJ
faba-243	112	9	cac	cac	PROPN
faba-243	112	10	40	40	NUM
faba-243	112	11	,	,	PUNCT
faba-243	112	12	the	the	DET
faba-243	112	13	german	german	ADJ
faba-243	112	14	dax	dax	PROPN
faba-243	112	15	40	40	NUM
faba-243	112	16	,	,	PUNCT
faba-243	112	17	the	the	DET
faba-243	112	18	italian	italian	ADJ
faba-243	112	19	mib	mib	PROPN
faba-243	112	20	and	and	CCONJ
faba-243	112	21	the	the	DET
faba-243	112	22	spanish	spanish	ADJ
faba-243	112	23	ibex	ibex	NOUN
faba-243	112	24	35	35	NUM
faba-243	112	25	to	to	PART
faba-243	112	26	give	give	VERB
faba-243	112	27	us	we	PRON
faba-243	112	28	the	the	DET
faba-243	112	29	basic	basic	ADJ
faba-243	112	30	population	population	NOUN
faba-243	112	31	for	for	ADP
faba-243	112	32	our	our	PRON
faba-243	112	33	analysis	analysis	NOUN
faba-243	112	34	.	.	PUNCT
faba-243	113	1	in	in	ADP
faba-243	113	2	total	total	NOUN
faba-243	113	3	we	we	PRON
faba-243	113	4	had	have	VERB
faba-243	113	5	a	a	DET
faba-243	113	6	number	number	NOUN
faba-243	113	7	of	of	ADP
faba-243	113	8	155	155	NUM
faba-243	113	9	companies	company	NOUN
faba-243	113	10	in	in	ADP
faba-243	113	11	our	our	PRON
faba-243	113	12	initial	initial	ADJ
faba-243	113	13	sample	sample	NOUN
faba-243	113	14	.	.	PUNCT
faba-243	114	1	we	we	PRON
faba-243	114	2	collected	collect	VERB
faba-243	114	3	the	the	DET
faba-243	114	4	financial	financial	ADJ
faba-243	114	5	information	information	NOUN
faba-243	114	6	data	datum	NOUN
faba-243	114	7	for	for	ADP
faba-243	114	8	an	an	DET
faba-243	114	9	analysis	analysis	NOUN
faba-243	114	10	period	period	NOUN
faba-243	114	11	of	of	ADP
faba-243	114	12	ten	ten	NUM
faba-243	114	13	years	year	NOUN
faba-243	114	14	(	(	PUNCT
faba-243	114	15	2014	2014	NUM
faba-243	114	16	through	through	ADP
faba-243	114	17	2023	2023	NUM
faba-243	114	18	)	)	PUNCT
faba-243	114	19	to	to	PART
faba-243	114	20	have	have	VERB
faba-243	114	21	a	a	DET
faba-243	114	22	longer	long	ADJ
faba-243	114	23	-	-	PUNCT
faba-243	114	24	term	term	NOUN
faba-243	114	25	perspective	perspective	NOUN
faba-243	114	26	on	on	ADP
faba-243	114	27	the	the	DET
faba-243	114	28	development	development	NOUN
faba-243	114	29	of	of	ADP
faba-243	114	30	shareholder	shareholder	NOUN
faba-243	114	31	value	value	NOUN
faba-243	114	32	to	to	PART
faba-243	114	33	include	include	VERB
faba-243	114	34	a	a	DET
faba-243	114	35	medium	medium	NOUN
faba-243	114	36	to	to	ADP
faba-243	114	37	long	long	ADJ
faba-243	114	38	term	term	NOUN
faba-243	114	39	perspective	perspective	NOUN
faba-243	114	40	on	on	ADP
faba-243	114	41	the	the	DET
faba-243	114	42	creation	creation	NOUN
faba-243	114	43	of	of	ADP
faba-243	114	44	shareholder	shareholder	NOUN
faba-243	114	45	value	value	NOUN
faba-243	114	46	.	.	PUNCT
faba-243	115	1	we	we	PRON
faba-243	115	2	employed	employ	VERB
faba-243	115	3	bloomberg	bloomberg	PROPN
faba-243	115	4	financial	financial	ADJ
faba-243	115	5	to	to	PART
faba-243	115	6	retract	retract	VERB
faba-243	115	7	the	the	DET
faba-243	115	8	financial	financial	ADJ
faba-243	115	9	data	datum	NOUN
faba-243	115	10	of	of	ADP
faba-243	115	11	our	our	PRON
faba-243	115	12	sample	sample	NOUN
faba-243	115	13	.	.	PUNCT
faba-243	116	1	we	we	PRON
faba-243	116	2	corroborated	corroborate	VERB
faba-243	116	3	the	the	DET
faba-243	116	4	data	datum	NOUN
faba-243	116	5	by	by	ADP
faba-243	116	6	verifying	verify	VERB
faba-243	116	7	accuracy	accuracy	NOUN
faba-243	116	8	through	through	ADP
faba-243	116	9	comparisons	comparison	NOUN
faba-243	116	10	with	with	ADP
faba-243	116	11	refinitiv	refinitiv	NOUN
faba-243	116	12	and	and	CCONJ
faba-243	116	13	if	if	SCONJ
faba-243	116	14	necessary	necessary	ADJ
faba-243	116	15	,	,	PUNCT
faba-243	116	16	replacing	replace	VERB
faba-243	116	17	missing	miss	VERB
faba-243	116	18	data	datum	NOUN
faba-243	116	19	in	in	ADP
faba-243	116	20	our	our	PRON
faba-243	116	21	sample	sample	NOUN
faba-243	116	22	.	.	PUNCT
faba-243	117	1	for	for	ADP
faba-243	117	2	the	the	DET
faba-243	117	3	ten	ten	NUM
faba-243	117	4	-	-	PUNCT
faba-243	117	5	year	year	NOUN
faba-243	117	6	observation	observation	NOUN
faba-243	117	7	period	period	NOUN
faba-243	117	8	we	we	PRON
faba-243	117	9	extracted	extract	VERB
faba-243	117	10	a	a	DET
faba-243	117	11	population	population	NOUN
faba-243	117	12	of	of	ADP
faba-243	117	13	n	n	PROPN
faba-243	117	14	=	=	SYM
faba-243	117	15	1388	1388	NUM
faba-243	117	16	individual	individual	ADJ
faba-243	117	17	observations	observation	NOUN
faba-243	117	18	.	.	PUNCT
faba-243	118	1	for	for	ADP
faba-243	118	2	the	the	DET
faba-243	118	3	calculation	calculation	NOUN
faba-243	118	4	of	of	ADP
faba-243	118	5	the	the	DET
faba-243	118	6	performance	performance	NOUN
faba-243	118	7	indicators	indicator	NOUN
faba-243	118	8	,	,	PUNCT
faba-243	118	9	we	we	PRON
faba-243	118	10	used	use	VERB
faba-243	118	11	standard	standard	ADJ
faba-243	118	12	calculation	calculation	NOUN
faba-243	118	13	principles	principle	NOUN
faba-243	118	14	.	.	PUNCT
faba-243	119	1	table	table	NOUN
faba-243	119	2	1	1	NUM
faba-243	119	3	.	.	PUNCT
faba-243	119	4	sample	sample	NOUN
faba-243	119	5	composition	composition	NOUN
faba-243	119	6	index	index	NOUN
faba-243	119	7	no	no	NOUN
faba-243	119	8	.	.	PUNCT
faba-243	120	1	possible	possible	ADJ
faba-243	120	2	observations	observation	NOUN
faba-243	120	3	exclusion	exclusion	NOUN
faba-243	120	4	due	due	ADJ
faba-243	120	5	to	to	ADP
faba-243	120	6	missing	miss	VERB
faba-243	120	7	data	datum	NOUN
faba-243	120	8	individual	individual	ADJ
faba-243	120	9	observations	observation	NOUN
faba-243	120	10	cac	cac	PROPN
faba-243	120	11	40	40	NUM
faba-243	120	12	40	40	NUM
faba-243	120	13	400	400	NUM
faba-243	120	14	42	42	NUM
faba-243	120	15	358	358	NUM
faba-243	120	16	dax	dax	VERB
faba-243	120	17	40	40	NUM
faba-243	120	18	40	40	NUM
faba-243	120	19	400	400	NUM
faba-243	120	20	45	45	NUM
faba-243	120	21	355	355	NUM
faba-243	120	22	ibex	ibex	NOUN
faba-243	120	23	35	35	NUM
faba-243	120	24	35	35	NUM
faba-243	120	25	350	350	NUM
faba-243	120	26	34	34	NUM
faba-243	120	27	316	316	NUM
faba-243	120	28	mib	mib	NOUN
faba-243	120	29	40	40	NUM
faba-243	120	30	400	400	NUM
faba-243	120	31	41	41	NUM
faba-243	120	32	359	359	NUM
faba-243	120	33	total	total	NOUN
faba-243	120	34	155	155	NUM
faba-243	120	35	1550	1550	NUM
faba-243	120	36	136	136	NUM
faba-243	120	37	1388	1388	NUM
faba-243	120	38	source	source	NOUN
faba-243	120	39	:	:	PUNCT
faba-243	120	40	authors	author	NOUN
faba-243	120	41	’	’	PART
faba-243	120	42	compilation	compilation	NOUN
faba-243	120	43	table	table	NOUN
faba-243	120	44	2	2	NUM
faba-243	120	45	.	.	PUNCT
faba-243	120	46	sample	sample	NOUN
faba-243	120	47	structure	structure	NOUN
faba-243	120	48	index	index	NOUN
faba-243	120	49	industry	industry	NOUN
faba-243	120	50	banking	banking	NOUN
faba-243	120	51	insurance	insurance	NOUN
faba-243	120	52	other	other	ADJ
faba-243	120	53	sectors	sector	NOUN
faba-243	120	54	total	total	ADJ
faba-243	120	55	cac	cac	PROPN
faba-243	120	56	40	40	NUM
faba-243	120	57	21	21	NUM
faba-243	120	58	2	2	NUM
faba-243	120	59	3	3	NUM
faba-243	120	60	14	14	NUM
faba-243	120	61	40	40	NUM
faba-243	120	62	dax	dax	NOUN
faba-243	120	63	40	40	NUM
faba-243	120	64	20	20	NUM
faba-243	120	65	3	3	NUM
faba-243	120	66	4	4	NUM
faba-243	120	67	13	13	NUM
faba-243	120	68	40	40	NUM
faba-243	120	69	ibex	ibex	NOUN
faba-243	120	70	35	35	NUM
faba-243	120	71	16	16	NUM
faba-243	120	72	6	6	NUM
faba-243	120	73	3	3	NUM
faba-243	120	74	10	10	NUM
faba-243	120	75	35	35	NUM
faba-243	120	76	mib	mib	PROPN
faba-243	120	77	22	22	NUM
faba-243	120	78	4	4	NUM
faba-243	120	79	3	3	NUM
faba-243	120	80	11	11	NUM
faba-243	120	81	40	40	NUM
faba-243	120	82	total	total	NOUN
faba-243	120	83	79	79	NUM
faba-243	120	84	15	15	NUM
faba-243	120	85	13	13	NUM
faba-243	120	86	48	48	NUM
faba-243	120	87	155	155	NUM
faba-243	120	88	source	source	NOUN
faba-243	120	89	:	:	PUNCT
faba-243	120	90	authors	author	NOUN
faba-243	120	91	’	’	PART
faba-243	120	92	compilation	compilation	NOUN
faba-243	120	93	models	model	NOUN
faba-243	120	94	’	'	PUNCT
faba-243	120	95	specification	specification	NOUN
faba-243	120	96	to	to	PART
faba-243	120	97	determine	determine	VERB
faba-243	120	98	the	the	DET
faba-243	120	99	predictive	predictive	ADJ
faba-243	120	100	power	power	NOUN
faba-243	120	101	of	of	ADP
faba-243	120	102	the	the	DET
faba-243	120	103	different	different	ADJ
faba-243	120	104	performance	performance	NOUN
faba-243	120	105	indicators	indicator	NOUN
faba-243	120	106	,	,	PUNCT
faba-243	120	107	we	we	PRON
faba-243	120	108	use	use	VERB
faba-243	120	109	a	a	DET
faba-243	120	110	fixed	fix	VERB
faba-243	120	111	effects	effect	NOUN
faba-243	120	112	model	model	NOUN
faba-243	120	113	.	.	PUNCT
faba-243	121	1	the	the	DET
faba-243	121	2	dependent	dependent	ADJ
faba-243	121	3	variable	variable	NOUN
faba-243	121	4	is	be	AUX
faba-243	121	5	the	the	DET
faba-243	121	6	total	total	ADJ
faba-243	121	7	stockholder	stockholder	NOUN
faba-243	121	8	return	return	NOUN
faba-243	121	9	(	(	PUNCT
faba-243	121	10	tsr	tsr	PROPN
faba-243	121	11	)	)	PUNCT
faba-243	121	12	.	.	PUNCT
faba-243	122	1	we	we	PRON
faba-243	122	2	have	have	AUX
faba-243	122	3	identified	identify	VERB
faba-243	122	4	n	n	PROPN
faba-243	122	5	=	=	SYM
faba-243	122	6	1388	1388	NUM
faba-243	122	7	individually	individually	ADV
faba-243	122	8	calculated	calculate	VERB
faba-243	122	9	performance	performance	NOUN
faba-243	122	10	indicators	indicator	NOUN
faba-243	122	11	.	.	PUNCT
faba-243	123	1	we	we	PRON
faba-243	123	2	have	have	AUX
faba-243	123	3	grouped	group	VERB
faba-243	123	4	the	the	DET
faba-243	123	5	performance	performance	NOUN
faba-243	123	6	indicators	indicator	NOUN
faba-243	123	7	into	into	ADP
faba-243	123	8	two	two	NUM
faba-243	123	9	groups	group	NOUN
faba-243	123	10	.	.	PUNCT
faba-243	124	1	the	the	DET
faba-243	124	2	first	first	ADJ
faba-243	124	3	group	group	NOUN
faba-243	124	4	of	of	ADP
faba-243	124	5	the	the	DET
faba-243	124	6	performance	performance	NOUN
faba-243	124	7	indicators	indicator	NOUN
faba-243	124	8	are	be	AUX
faba-243	124	9	traditional	traditional	ADJ
faba-243	124	10	performance	performance	NOUN
faba-243	124	11	indicators	indicator	NOUN
faba-243	124	12	that	that	PRON
faba-243	124	13	are	be	AUX
faba-243	124	14	based	base	VERB
faba-243	124	15	on	on	ADP
faba-243	124	16	a	a	DET
faba-243	124	17	traditional	traditional	ADJ
faba-243	124	18	accrual	accrual	ADJ
faba-243	124	19	-	-	PUNCT
faba-243	124	20	based	base	VERB
faba-243	124	21	approach	approach	NOUN
faba-243	124	22	towards	towards	ADP
faba-243	124	23	performance	performance	NOUN
faba-243	124	24	measurement	measurement	NOUN
faba-243	124	25	.	.	PUNCT
faba-243	125	1	the	the	DET
faba-243	125	2	other	other	ADJ
faba-243	125	3	group	group	NOUN
faba-243	125	4	of	of	ADP
faba-243	125	5	performance	performance	NOUN
faba-243	125	6	indicators	indicator	NOUN
faba-243	125	7	are	be	AUX
faba-243	125	8	based	base	VERB
faba-243	125	9	on	on	ADP
faba-243	125	10	value	value	NOUN
faba-243	125	11	-	-	PUNCT
faba-243	125	12	oriented	orient	VERB
faba-243	125	13	management	management	NOUN
faba-243	125	14	performance	performance	NOUN
faba-243	125	15	indicators	indicator	NOUN
faba-243	125	16	.	.	PUNCT
faba-243	126	1	table	table	NOUN
faba-243	126	2	3	3	NUM
faba-243	126	3	.	.	PUNCT
faba-243	127	1	dependent	dependent	ADJ
faba-243	127	2	variable	variable	ADJ
faba-243	127	3	dependent	dependent	ADJ
faba-243	127	4	variable	variable	ADJ
faba-243	127	5	variable	variable	ADJ
faba-243	127	6	abbreviation	abbreviation	NOUN
faba-243	127	7	total	total	NOUN
faba-243	127	8	stockholder	stockholder	NOUN
faba-243	127	9	return	return	NOUN
faba-243	127	10	tsr	tsr	PROPN
faba-243	127	11	source	source	NOUN
faba-243	127	12	:	:	PUNCT
faba-243	127	13	authors	author	NOUN
faba-243	127	14	’	’	PART
faba-243	127	15	compilation	compilation	NOUN
faba-243	127	16	matthias	matthias	PROPN
faba-243	127	17	olivier	olivier	NOUN
faba-243	127	18	,	,	PUNCT
faba-243	127	19	roland	roland	VERB
faba-243	127	20	wolf	wolf	PROPN
faba-243	127	21	/	/	SYM
faba-243	127	22	finance	finance	NOUN
faba-243	127	23	,	,	PUNCT
faba-243	127	24	accounting	accounting	NOUN
faba-243	127	25	and	and	CCONJ
faba-243	127	26	business	business	NOUN
faba-243	127	27	analysis	analysis	NOUN
faba-243	127	28	,	,	PUNCT
faba-243	127	29	volume	volume	NOUN
faba-243	127	30	7	7	NUM
faba-243	127	31	,	,	PUNCT
faba-243	127	32	issue	issue	NOUN
faba-243	127	33	1	1	NUM
faba-243	127	34	,	,	PUNCT
faba-243	127	35	2025	2025	NUM
faba-243	127	36	35	35	NUM
faba-243	127	37	table	table	NOUN
faba-243	127	38	4	4	NUM
faba-243	127	39	.	.	PUNCT
faba-243	128	1	independent	independent	ADJ
faba-243	128	2	variables	variable	NOUN
faba-243	128	3	:	:	PUNCT
faba-243	128	4	traditional	traditional	ADJ
faba-243	128	5	performance	performance	NOUN
faba-243	128	6	indicators	indicator	NOUN
faba-243	128	7	performance	performance	NOUN
faba-243	128	8	indicators	indicator	NOUN
faba-243	128	9	variable	variable	ADJ
faba-243	128	10	abbreviation	abbreviation	NOUN
faba-243	128	11	revenue	revenue	NOUN
faba-243	128	12	per	per	ADP
faba-243	128	13	share	share	NOUN
faba-243	128	14	rps	rps	PROPN
faba-243	128	15	return	return	NOUN
faba-243	128	16	on	on	ADP
faba-243	128	17	sales	sale	NOUN
faba-243	128	18	ros	ros	PROPN
faba-243	128	19	ebit	ebit	NOUN
faba-243	128	20	per	per	ADP
faba-243	128	21	share	share	NOUN
faba-243	128	22	ebitps	ebitps	PROPN
faba-243	128	23	ebit	ebit	PROPN
faba-243	128	24	margin	margin	NOUN
faba-243	128	25	ebitm	ebitm	NOUN
faba-243	128	26	cf	cf	NOUN
faba-243	128	27	margin	margin	NOUN
faba-243	128	28	cfmar	cfmar	NOUN
faba-243	128	29	earnings	earning	NOUN
faba-243	128	30	per	per	ADP
faba-243	128	31	share	share	NOUN
faba-243	128	32	eps	eps	PROPN
faba-243	128	33	p	p	PROPN
faba-243	128	34	/	/	SYM
faba-243	128	35	e	e	NOUN
faba-243	128	36	ratio	ratio	NOUN
faba-243	128	37	per	per	ADP
faba-243	128	38	ebt	ebt	PROPN
faba-243	128	39	per	per	ADP
faba-243	128	40	share	share	NOUN
faba-243	128	41	ebtps	ebtps	NOUN
faba-243	128	42	return	return	NOUN
faba-243	128	43	on	on	ADP
faba-243	128	44	equity	equity	NOUN
faba-243	128	45	before	before	SCONJ
faba-243	128	46	tax	tax	NOUN
faba-243	128	47	roebt	roebt	NOUN
faba-243	128	48	return	return	NOUN
faba-243	128	49	on	on	ADP
faba-243	128	50	equity	equity	NOUN
faba-243	128	51	after	after	SCONJ
faba-243	128	52	tax	tax	NOUN
faba-243	128	53	roeat	roeat	NOUN
faba-243	128	54	return	return	VERB
faba-243	128	55	on	on	ADP
faba-243	128	56	assets	asset	NOUN
faba-243	128	57	before	before	ADP
faba-243	128	58	tax	tax	NOUN
faba-243	128	59	roabt	roabt	PROPN
faba-243	128	60	tobin	tobin	PROPN
faba-243	128	61	's	's	PART
faba-243	128	62	q	q	PROPN
faba-243	128	63	tq	tq	INTJ
faba-243	128	64	source	source	NOUN
faba-243	128	65	:	:	PUNCT
faba-243	128	66	authors	author	NOUN
faba-243	128	67	’	’	PART
faba-243	128	68	compilation	compilation	NOUN
faba-243	128	69	table	table	NOUN
faba-243	128	70	5	5	NUM
faba-243	128	71	.	.	PUNCT
faba-243	129	1	independent	independent	ADJ
faba-243	129	2	variables	variable	NOUN
faba-243	129	3	:	:	PUNCT
faba-243	129	4	value	value	NOUN
faba-243	129	5	oriented	orient	VERB
faba-243	129	6	performance	performance	NOUN
faba-243	129	7	indicators	indicator	NOUN
faba-243	129	8	performance	performance	NOUN
faba-243	129	9	indicators	indicator	NOUN
faba-243	129	10	variable	variable	ADJ
faba-243	129	11	abbreviation	abbreviation	NOUN
faba-243	129	12	return	return	NOUN
faba-243	129	13	on	on	ADP
faba-243	129	14	capital	capital	NOUN
faba-243	129	15	employed	employ	VERB
faba-243	129	16	roce	roce	NOUN
faba-243	129	17	value	value	NOUN
faba-243	129	18	added	add	VERB
faba-243	129	19	cfrv	cfrv	NOUN
faba-243	129	20	/	/	SYM
faba-243	129	21	fom	fom	NOUN
faba-243	129	22	per	per	ADP
faba-243	129	23	share	share	NOUN
faba-243	129	24	vaps	vap	NOUN
faba-243	129	25	value	value	NOUN
faba-243	129	26	rate	rate	NOUN
faba-243	129	27	cfrv	cfrv	NOUN
faba-243	129	28	/	/	SYM
faba-243	129	29	fom	fom	NOUN
faba-243	129	30	per	per	ADP
faba-243	129	31	share	share	NOUN
faba-243	129	32	vrps	vrps	NOUN
faba-243	129	33	price	price	NOUN
faba-243	129	34	value	value	NOUN
faba-243	129	35	ratio	ratio	NOUN
faba-243	129	36	cfrv	cfrv	NOUN
faba-243	129	37	/	/	SYM
faba-243	129	38	fom	fom	NOUN
faba-243	129	39	pvr	pvr	NOUN
faba-243	129	40	value	value	NOUN
faba-243	129	41	performance	performance	NOUN
faba-243	129	42	ratio	ratio	NOUN
faba-243	129	43	cfrv	cfrv	NOUN
faba-243	129	44	/	/	SYM
faba-243	129	45	fom	fom	NOUN
faba-243	129	46	vpr	vpr	NOUN
faba-243	129	47	economic	economic	ADJ
faba-243	129	48	value	value	NOUN
faba-243	129	49	added	add	VERB
faba-243	129	50	per	per	ADP
faba-243	129	51	share	share	NOUN
faba-243	129	52	evaps	evap	NOUN
faba-243	129	53	price	price	NOUN
faba-243	129	54	value	value	NOUN
faba-243	129	55	ratio	ratio	PROPN
faba-243	129	56	eva	eva	PROPN
faba-243	129	57	pevar	pevar	PROPN
faba-243	129	58	source	source	NOUN
faba-243	129	59	:	:	PUNCT
faba-243	129	60	authors	author	NOUN
faba-243	129	61	’	’	PART
faba-243	129	62	compilation	compilation	NOUN
faba-243	129	63	table	table	NOUN
faba-243	129	64	6	6	NUM
faba-243	129	65	.	.	PUNCT
faba-243	130	1	full	full	ADJ
faba-243	130	2	definitions	definition	NOUN
faba-243	130	3	of	of	ADP
faba-243	130	4	the	the	DET
faba-243	130	5	variables	variables	ADJ
faba-243	130	6	variable	variable	ADJ
faba-243	130	7	abbreviation	abbreviation	NOUN
faba-243	130	8	variable	variable	ADJ
faba-243	130	9	definition	definition	NOUN
faba-243	130	10	tsr	tsr	PROPN
faba-243	130	11	(	(	PUNCT
faba-243	130	12	(	(	PUNCT
faba-243	130	13	ending	end	VERB
faba-243	130	14	stock	stock	NOUN
faba-243	130	15	price	price	NOUN
faba-243	130	16	beginning	begin	VERB
faba-243	130	17	stock	stock	NOUN
faba-243	130	18	price	price	NOUN
faba-243	130	19	+	+	CCONJ
faba-243	130	20	dividends	dividend	NOUN
faba-243	130	21	paid	pay	VERB
faba-243	130	22	)	)	PUNCT
faba-243	130	23	/	/	PUNCT
faba-243	130	24	beginning	begin	VERB
faba-243	130	25	stock	stock	NOUN
faba-243	130	26	price	price	NOUN
faba-243	130	27	)	)	PUNCT
faba-243	130	28	×	×	NOUN
faba-243	130	29	100	100	NUM
faba-243	130	30	rps	rps	PROPN
faba-243	130	31	total	total	NOUN
faba-243	130	32	revenue	revenue	NOUN
faba-243	130	33	/	/	SYM
faba-243	130	34	number	number	NOUN
faba-243	130	35	of	of	ADP
faba-243	130	36	outstanding	outstanding	ADJ
faba-243	130	37	shares	share	NOUN
faba-243	130	38	ros	ros	PROPN
faba-243	130	39	(	(	PUNCT
faba-243	130	40	operating	operate	VERB
faba-243	130	41	income	income	NOUN
faba-243	130	42	(	(	PUNCT
faba-243	130	43	ebit	ebit	PROPN
faba-243	130	44	)	)	PUNCT
faba-243	130	45	/	/	SYM
faba-243	130	46	total	total	ADJ
faba-243	130	47	revenue	revenue	NOUN
faba-243	130	48	)	)	PUNCT
faba-243	130	49	×	×	NOUN
faba-243	130	50	100	100	NUM
faba-243	130	51	ebitps	ebitps	NOUN
faba-243	130	52	ebit	ebit	NOUN
faba-243	130	53	/	/	SYM
faba-243	130	54	number	number	NOUN
faba-243	130	55	of	of	ADP
faba-243	130	56	outstanding	outstanding	ADJ
faba-243	130	57	shares	share	NOUN
faba-243	130	58	ebitm	ebitm	PROPN
faba-243	130	59	(	(	PUNCT
faba-243	130	60	ebit	ebit	NOUN
faba-243	130	61	/	/	SYM
faba-243	130	62	total	total	NOUN
faba-243	130	63	revenue	revenue	NOUN
faba-243	130	64	)	)	PUNCT
faba-243	130	65	×	×	NOUN
faba-243	130	66	100	100	NUM
faba-243	130	67	cfmar	cfmar	NOUN
faba-243	130	68	(	(	PUNCT
faba-243	130	69	operating	operate	VERB
faba-243	130	70	cash	cash	NOUN
faba-243	130	71	flow	flow	NOUN
faba-243	130	72	/	/	SYM
faba-243	130	73	total	total	NOUN
faba-243	130	74	revenue	revenue	NOUN
faba-243	130	75	)	)	PUNCT
faba-243	130	76	×	×	PROPN
faba-243	130	77	100	100	NUM
faba-243	130	78	eps	eps	PROPN
faba-243	130	79	net	net	ADJ
faba-243	130	80	income	income	NOUN
faba-243	130	81	/	/	SYM
faba-243	130	82	number	number	NOUN
faba-243	130	83	of	of	ADP
faba-243	130	84	outstanding	outstanding	ADJ
faba-243	130	85	shares	share	NOUN
faba-243	130	86	per	per	ADP
faba-243	130	87	share	share	NOUN
faba-243	130	88	price	price	NOUN
faba-243	130	89	/	/	SYM
faba-243	130	90	earnings	earning	NOUN
faba-243	130	91	per	per	ADP
faba-243	130	92	share	share	NOUN
faba-243	130	93	(	(	PUNCT
faba-243	130	94	eps	eps	NOUN
faba-243	130	95	)	)	PUNCT
faba-243	130	96	ebtps	ebtps	NOUN
faba-243	130	97	ebt	ebt	PROPN
faba-243	130	98	/	/	SYM
faba-243	130	99	number	number	NOUN
faba-243	130	100	of	of	ADP
faba-243	130	101	outstanding	outstanding	ADJ
faba-243	130	102	shares	share	NOUN
faba-243	130	103	roebt	roebt	NOUN
faba-243	130	104	(	(	PUNCT
faba-243	130	105	ebt	ebt	PROPN
faba-243	130	106	/	/	SYM
faba-243	130	107	shareholders	shareholders	PROPN
faba-243	130	108	'	'	PART
faba-243	130	109	equity	equity	NOUN
faba-243	130	110	)	)	PUNCT
faba-243	130	111	×	×	NOUN
faba-243	130	112	100	100	NUM
faba-243	130	113	roeat	roeat	NOUN
faba-243	130	114	(	(	PUNCT
faba-243	130	115	net	net	ADJ
faba-243	130	116	income	income	NOUN
faba-243	130	117	/	/	SYM
faba-243	130	118	shareholders	shareholder	NOUN
faba-243	130	119	'	'	PART
faba-243	130	120	equity	equity	NOUN
faba-243	130	121	)	)	PUNCT
faba-243	130	122	×	×	NOUN
faba-243	130	123	100	100	NUM
faba-243	130	124	roabt	roabt	NOUN
faba-243	130	125	(	(	PUNCT
faba-243	130	126	ebt	ebt	PROPN
faba-243	130	127	/	/	SYM
faba-243	130	128	total	total	ADJ
faba-243	130	129	assets	asset	NOUN
faba-243	130	130	)	)	PUNCT
faba-243	130	131	×	×	NOUN
faba-243	130	132	100	100	NUM
faba-243	130	133	tq	tq	ADP
faba-243	130	134	market	market	NOUN
faba-243	130	135	value	value	NOUN
faba-243	130	136	of	of	ADP
faba-243	130	137	firm	firm	NOUN
faba-243	130	138	's	's	PART
faba-243	130	139	assets	asset	NOUN
faba-243	130	140	/	/	SYM
faba-243	130	141	replacement	replacement	NOUN
faba-243	130	142	cost	cost	NOUN
faba-243	130	143	of	of	ADP
faba-243	130	144	firm	firm	NOUN
faba-243	130	145	's	's	PART
faba-243	130	146	assets	asset	NOUN
faba-243	130	147	roce	roce	NOUN
faba-243	130	148	(	(	PUNCT
faba-243	130	149	ebit	ebit	NOUN
faba-243	130	150	/	/	SYM
faba-243	130	151	capital	capital	NOUN
faba-243	130	152	employed	employ	VERB
faba-243	130	153	)	)	PUNCT
faba-243	130	154	×	×	NOUN
faba-243	130	155	100	100	NUM
faba-243	130	156	vaps	vap	NOUN
faba-243	130	157	(	(	PUNCT
faba-243	130	158	cash	cash	NOUN
faba-243	130	159	flow	flow	NOUN
faba-243	130	160	return	return	NOUN
faba-243	130	161	on	on	ADP
faba-243	130	162	value	value	NOUN
faba-243	130	163	/	/	SYM
faba-243	130	164	fixed	fix	VERB
faba-243	130	165	operating	operating	NOUN
faba-243	130	166	margin	margin	NOUN
faba-243	130	167	)	)	PUNCT
faba-243	130	168	/	/	SYM
faba-243	130	169	number	number	NOUN
faba-243	130	170	of	of	ADP
faba-243	130	171	outstanding	outstanding	ADJ
faba-243	130	172	shares	share	NOUN
faba-243	130	173	vrps	vrps	VERB
faba-243	130	174	cash	cash	NOUN
faba-243	130	175	flow	flow	NOUN
faba-243	130	176	return	return	NOUN
faba-243	130	177	on	on	ADP
faba-243	130	178	value	value	NOUN
faba-243	130	179	/	/	SYM
faba-243	130	180	fixed	fix	VERB
faba-243	130	181	operating	operating	NOUN
faba-243	130	182	margin	margin	NOUN
faba-243	130	183	per	per	ADP
faba-243	130	184	share	share	NOUN
faba-243	130	185	matthias	matthias	PROPN
faba-243	130	186	olivier	olivier	PROPN
faba-243	130	187	,	,	PUNCT
faba-243	130	188	roland	roland	VERB
faba-243	130	189	wolf	wolf	PROPN
faba-243	130	190	/	/	SYM
faba-243	130	191	finance	finance	NOUN
faba-243	130	192	,	,	PUNCT
faba-243	130	193	accounting	accounting	NOUN
faba-243	130	194	and	and	CCONJ
faba-243	130	195	business	business	NOUN
faba-243	130	196	analysis	analysis	NOUN
faba-243	130	197	,	,	PUNCT
faba-243	130	198	volume	volume	NOUN
faba-243	130	199	7	7	NUM
faba-243	130	200	,	,	PUNCT
faba-243	130	201	issue	issue	NOUN
faba-243	130	202	1	1	NUM
faba-243	130	203	,	,	PUNCT
faba-243	130	204	2025	2025	NUM
faba-243	130	205	36	36	NUM
faba-243	130	206	variable	variable	ADJ
faba-243	130	207	abbreviation	abbreviation	NOUN
faba-243	130	208	variable	variable	ADJ
faba-243	130	209	definition	definition	NOUN
faba-243	130	210	pvr	pvr	PROPN
faba-243	130	211	hare	hare	NOUN
faba-243	130	212	price	price	NOUN
faba-243	130	213	/	/	PUNCT
faba-243	130	214	(	(	PUNCT
faba-243	130	215	cash	cash	NOUN
faba-243	130	216	flow	flow	NOUN
faba-243	130	217	return	return	NOUN
faba-243	130	218	on	on	ADP
faba-243	130	219	value	value	NOUN
faba-243	130	220	/	/	SYM
faba-243	130	221	fixed	fix	VERB
faba-243	130	222	operating	operate	VERB
faba-243	130	223	margin	margin	NOUN
faba-243	130	224	)	)	PUNCT
faba-243	130	225	vpr	vpr	NOUN
faba-243	130	226	(	(	PUNCT
faba-243	130	227	cash	cash	NOUN
faba-243	130	228	flow	flow	NOUN
faba-243	130	229	return	return	NOUN
faba-243	130	230	on	on	ADP
faba-243	130	231	value	value	NOUN
faba-243	130	232	/	/	SYM
faba-243	130	233	fixed	fix	VERB
faba-243	130	234	operating	operate	VERB
faba-243	130	235	margin	margin	NOUN
faba-243	130	236	)	)	PUNCT
faba-243	130	237	×	×	NOUN
faba-243	130	238	100	100	NUM
faba-243	130	239	evaps	evap	NOUN
faba-243	130	240	economic	economic	ADJ
faba-243	130	241	value	value	NOUN
faba-243	130	242	added	add	VERB
faba-243	130	243	/	/	SYM
faba-243	130	244	number	number	NOUN
faba-243	130	245	of	of	ADP
faba-243	130	246	outstanding	outstanding	ADJ
faba-243	130	247	shares	share	NOUN
faba-243	130	248	pevar	pevar	NOUN
faba-243	130	249	share	share	NOUN
faba-243	130	250	price	price	NOUN
faba-243	130	251	/	/	SYM
faba-243	130	252	economic	economic	ADJ
faba-243	130	253	value	value	NOUN
faba-243	130	254	added	add	VERB
faba-243	130	255	per	per	ADP
faba-243	130	256	share	share	NOUN
faba-243	130	257	source	source	NOUN
faba-243	130	258	:	:	PUNCT
faba-243	130	259	authors	author	NOUN
faba-243	130	260	’	’	PART
faba-243	130	261	compilation	compilation	NOUN
faba-243	130	262	to	to	PART
faba-243	130	263	determine	determine	VERB
faba-243	130	264	the	the	DET
faba-243	130	265	predictive	predictive	ADJ
faba-243	130	266	power	power	NOUN
faba-243	130	267	of	of	ADP
faba-243	130	268	the	the	DET
faba-243	130	269	regression	regression	NOUN
faba-243	130	270	model	model	NOUN
faba-243	130	271	we	we	PRON
faba-243	130	272	run	run	VERB
faba-243	130	273	the	the	DET
faba-243	130	274	regressions	regression	NOUN
faba-243	130	275	individually	individually	ADV
faba-243	130	276	for	for	ADP
faba-243	130	277	each	each	DET
faba-243	130	278	independent	independent	ADJ
faba-243	130	279	variable	variable	NOUN
faba-243	130	280	.	.	PUNCT
faba-243	131	1	the	the	DET
faba-243	131	2	independent	independent	ADJ
faba-243	131	3	variables	variable	NOUN
faba-243	131	4	show	show	VERB
faba-243	131	5	the	the	DET
faba-243	131	6	rate	rate	NOUN
faba-243	131	7	of	of	ADP
faba-243	131	8	change	change	NOUN
faba-243	131	9	of	of	ADP
faba-243	131	10	an	an	DET
faba-243	131	11	individual	individual	ADJ
faba-243	131	12	performance	performance	NOUN
faba-243	131	13	indicator	indicator	NOUN
faba-243	131	14	.	.	PUNCT
faba-243	132	1	table	table	NOUN
faba-243	132	2	7	7	NUM
faba-243	132	3	.	.	PUNCT
faba-243	133	1	regression	regression	NOUN
faba-243	133	2	model	model	NOUN
faba-243	133	3	:	:	PUNCT
faba-243	133	4	traditional	traditional	ADJ
faba-243	133	5	performance	performance	NOUN
faba-243	133	6	indicators	indicator	NOUN
faba-243	133	7	variable	variable	ADJ
faba-243	133	8	abbreviation	abbreviation	NOUN
faba-243	133	9	regression	regression	NOUN
faba-243	133	10	model	model	NOUN
faba-243	133	11	rps	rps	PROPN
faba-243	133	12	tsr	tsr	PROPN
faba-243	133	13	=	=	PROPN
faba-243	133	14	α	α	PROPN
faba-243	134	1	+	+	X
faba-243	134	2	β*rps+	β*rps+	PRON
faba-243	135	1	ϵ	ϵ	X
faba-243	135	2	ros	ros	PROPN
faba-243	135	3	tsr	tsr	PROPN
faba-243	135	4	=	=	SYM
faba-243	135	5	α	α	PROPN
faba-243	136	1	+	+	X
faba-243	136	2	β*ros+	β*ros+	SYM
faba-243	137	1	ϵ	ϵ	X
faba-243	137	2	ebitps	ebitps	PROPN
faba-243	137	3	tsr	tsr	PROPN
faba-243	137	4	=	=	SYM
faba-243	137	5	α	α	PROPN
faba-243	138	1	+	+	X
faba-243	138	2	β*ebitps+	β*ebitps+	PROPN
faba-243	138	3	ϵ	ϵ	X
faba-243	138	4	ebitm	ebitm	NOUN
faba-243	139	1	tsr	tsr	PROPN
faba-243	139	2	=	=	SYM
faba-243	139	3	α	α	PROPN
faba-243	140	1	+	+	X
faba-243	140	2	β*ebitm+	β*ebitm+	PRON
faba-243	140	3	ϵ	ϵ	X
faba-243	140	4	cfmar	cfmar	PROPN
faba-243	140	5	tsr	tsr	PROPN
faba-243	140	6	=	=	PROPN
faba-243	140	7	α	α	PROPN
faba-243	140	8	+	+	X
faba-243	140	9	β*cfmar+	β*cfmar+	NOUN
faba-243	140	10	ϵ	ϵ	X
faba-243	140	11	eps	eps	X
faba-243	140	12	tsr	tsr	PROPN
faba-243	140	13	=	=	SYM
faba-243	140	14	α	α	PROPN
faba-243	141	1	+	+	NUM
faba-243	141	2	β*eps+	β*eps+	NUM
faba-243	141	3	ϵ	ϵ	X
faba-243	141	4	per	per	ADP
faba-243	141	5	tsr	tsr	PROPN
faba-243	141	6	=	=	SYM
faba-243	141	7	α	α	PROPN
faba-243	142	1	+	+	X
faba-243	142	2	β*per+	β*per+	NUM
faba-243	142	3	ϵ	ϵ	NUM
faba-243	142	4	ebtps	ebtps	NOUN
faba-243	142	5	tsr	tsr	PROPN
faba-243	142	6	=	=	SYM
faba-243	142	7	α	α	PROPN
faba-243	142	8	+	+	NUM
faba-243	142	9	β*ebtps+	β*ebtps+	X
faba-243	142	10	ϵ	ϵ	X
faba-243	142	11	roebt	roebt	PROPN
faba-243	142	12	tsr	tsr	PROPN
faba-243	142	13	=	=	SYM
faba-243	142	14	α	α	PROPN
faba-243	143	1	+	+	X
faba-243	143	2	β*roebt+	β*roebt+	NOUN
faba-243	144	1	ϵ	ϵ	PART
faba-243	144	2	roeat	roeat	NOUN
faba-243	144	3	tsr	tsr	PROPN
faba-243	144	4	=	=	PROPN
faba-243	144	5	α	α	PROPN
faba-243	145	1	+	+	NUM
faba-243	145	2	β*roeat+	β*roeat+	PROPN
faba-243	145	3	ϵ	ϵ	X
faba-243	145	4	roabt	roabt	X
faba-243	145	5	tsr	tsr	PROPN
faba-243	145	6	=	=	SYM
faba-243	145	7	α	α	PROPN
faba-243	146	1	+	+	X
faba-243	146	2	β*roabt+	β*roabt+	PUNCT
faba-243	147	1	ϵ	ϵ	X
faba-243	147	2	tq	tq	ADV
faba-243	147	3	tsr	tsr	PROPN
faba-243	147	4	=	=	SYM
faba-243	147	5	α	α	PROPN
faba-243	147	6	+	+	NOUN
faba-243	147	7	β*tq+	β*tq+	PROPN
faba-243	147	8	ϵ	ϵ	PRON
faba-243	147	9	source	source	NOUN
faba-243	147	10	:	:	PUNCT
faba-243	147	11	authors	author	NOUN
faba-243	147	12	’	’	PART
faba-243	147	13	compilation	compilation	NOUN
faba-243	147	14	table	table	NOUN
faba-243	147	15	8	8	NUM
faba-243	147	16	.	.	PUNCT
faba-243	148	1	regression	regression	NOUN
faba-243	148	2	model	model	NOUN
faba-243	148	3	:	:	PUNCT
faba-243	148	4	value	value	NOUN
faba-243	148	5	-	-	PUNCT
faba-243	148	6	oriented	orient	VERB
faba-243	148	7	performance	performance	NOUN
faba-243	148	8	indicators	indicator	NOUN
faba-243	148	9	variable	variable	ADJ
faba-243	148	10	abbreviation	abbreviation	NOUN
faba-243	148	11	regression	regression	NOUN
faba-243	148	12	model	model	NOUN
faba-243	148	13	roce	roce	PROPN
faba-243	148	14	tsr	tsr	PROPN
faba-243	149	1	=	=	SYM
faba-243	149	2	α	α	PROPN
faba-243	149	3	+	+	NUM
faba-243	149	4	β*roce+	β*roce+	PUNCT
faba-243	150	1	ϵ	ϵ	X
faba-243	150	2	vaps	vap	VERB
faba-243	150	3	tsr	tsr	PROPN
faba-243	150	4	=	=	SYM
faba-243	150	5	α	α	PROPN
faba-243	151	1	+	+	X
faba-243	151	2	β*vaps	β*vaps	PUNCT
faba-243	152	1	+	+	NUM
faba-243	152	2	ϵ	ϵ	NUM
faba-243	152	3	vrps	vrps	NOUN
faba-243	152	4	tsr	tsr	PROPN
faba-243	152	5	=	=	SYM
faba-243	152	6	α	α	PROPN
faba-243	152	7	+	+	X
faba-243	152	8	β*vrps	β*vrps	PUNCT
faba-243	153	1	+	+	CCONJ
faba-243	153	2	ϵ	ϵ	X
faba-243	153	3	pvr	pvr	NOUN
faba-243	153	4	tsr	tsr	PROPN
faba-243	153	5	=	=	PROPN
faba-243	153	6	α	α	PROPN
faba-243	153	7	+	+	X
faba-243	153	8	β*pvr	β*pvr	X
faba-243	154	1	+	+	CCONJ
faba-243	154	2	ϵ	ϵ	NUM
faba-243	154	3	vpr	vpr	NOUN
faba-243	154	4	tsr	tsr	PROPN
faba-243	154	5	=	=	SYM
faba-243	154	6	α	α	PROPN
faba-243	155	1	+	+	X
faba-243	155	2	β*vpr	β*vpr	NOUN
faba-243	156	1	+	+	CCONJ
faba-243	156	2	ϵ	ϵ	X
faba-243	156	3	evaps	evap	NOUN
faba-243	156	4	tsr	tsr	PROPN
faba-243	156	5	=	=	SYM
faba-243	156	6	α	α	PROPN
faba-243	156	7	+	+	X
faba-243	156	8	β*evaps+	β*evaps+	PROPN
faba-243	156	9	ϵ	ϵ	PRON
faba-243	156	10	pevar	pevar	NOUN
faba-243	156	11	tsr	tsr	PROPN
faba-243	156	12	=	=	SYM
faba-243	156	13	α	α	PROPN
faba-243	157	1	+	+	NUM
faba-243	157	2	β*pevar+	β*pevar+	PUNCT
faba-243	157	3	ϵ	ϵ	PRON
faba-243	157	4	source	source	NOUN
faba-243	157	5	:	:	PUNCT
faba-243	157	6	authors	author	NOUN
faba-243	157	7	’	’	PART
faba-243	157	8	compilation	compilation	NOUN
faba-243	157	9	building	building	NOUN
faba-243	157	10	on	on	ADP
faba-243	157	11	the	the	DET
faba-243	157	12	results	result	NOUN
faba-243	157	13	of	of	ADP
faba-243	157	14	the	the	DET
faba-243	157	15	simple	simple	ADJ
faba-243	157	16	regression	regression	NOUN
faba-243	157	17	models	model	NOUN
faba-243	157	18	,	,	PUNCT
faba-243	157	19	a	a	DET
faba-243	157	20	multiple	multiple	ADJ
faba-243	157	21	regression	regression	NOUN
faba-243	157	22	model	model	NOUN
faba-243	157	23	is	be	AUX
faba-243	157	24	developed	develop	VERB
faba-243	157	25	that	that	PRON
faba-243	157	26	incorporates	incorporate	VERB
faba-243	157	27	the	the	DET
faba-243	157	28	highest	highest	ADV
faba-243	157	29	-	-	PUNCT
faba-243	157	30	ranked	rank	VERB
faba-243	157	31	performance	performance	NOUN
faba-243	157	32	indicators	indicator	NOUN
faba-243	157	33	to	to	PART
faba-243	157	34	provide	provide	VERB
faba-243	157	35	deeper	deep	ADJ
faba-243	157	36	insights	insight	NOUN
faba-243	157	37	.	.	PUNCT
faba-243	158	1	however	however	ADV
faba-243	158	2	,	,	PUNCT
faba-243	158	3	this	this	DET
faba-243	158	4	approach	approach	NOUN
faba-243	158	5	introduces	introduce	VERB
faba-243	158	6	the	the	DET
faba-243	158	7	potential	potential	ADJ
faba-243	158	8	challenge	challenge	NOUN
faba-243	158	9	of	of	ADP
faba-243	158	10	multicollinearity	multicollinearity	NOUN
faba-243	158	11	,	,	PUNCT
faba-243	158	12	which	which	PRON
faba-243	158	13	may	may	AUX
faba-243	158	14	affect	affect	VERB
faba-243	158	15	the	the	DET
faba-243	158	16	stability	stability	NOUN
faba-243	158	17	and	and	CCONJ
faba-243	158	18	interpretability	interpretability	NOUN
faba-243	158	19	of	of	ADP
faba-243	158	20	the	the	DET
faba-243	158	21	model	model	NOUN
faba-243	158	22	's	's	PART
faba-243	158	23	estimates	estimate	NOUN
faba-243	158	24	.	.	PUNCT
faba-243	159	1	as	as	ADP
faba-243	159	2	a	a	DET
faba-243	159	3	result	result	NOUN
faba-243	159	4	,	,	PUNCT
faba-243	159	5	the	the	DET
faba-243	159	6	variables	variable	NOUN
faba-243	159	7	chosen	choose	VERB
faba-243	159	8	for	for	ADP
faba-243	159	9	the	the	DET
faba-243	159	10	multiple	multiple	ADJ
faba-243	159	11	regression	regression	NOUN
faba-243	159	12	will	will	AUX
faba-243	159	13	need	need	VERB
faba-243	159	14	to	to	PART
faba-243	159	15	be	be	AUX
faba-243	159	16	reviewed	review	VERB
faba-243	159	17	for	for	ADP
faba-243	159	18	the	the	DET
faba-243	159	19	level	level	NOUN
faba-243	159	20	of	of	ADP
faba-243	159	21	correlation	correlation	NOUN
faba-243	159	22	before	before	SCONJ
faba-243	159	23	the	the	DET
faba-243	159	24	regression	regression	NOUN
faba-243	159	25	is	be	AUX
faba-243	159	26	performed	perform	VERB
faba-243	159	27	to	to	PART
faba-243	159	28	mitigate	mitigate	VERB
faba-243	159	29	this	this	DET
faba-243	159	30	issue	issue	NOUN
faba-243	159	31	.	.	PUNCT
faba-243	160	1	matthias	matthias	PROPN
faba-243	160	2	olivier	olivier	PROPN
faba-243	160	3	,	,	PUNCT
faba-243	160	4	roland	roland	VERB
faba-243	160	5	wolf	wolf	PROPN
faba-243	160	6	/	/	SYM
faba-243	160	7	finance	finance	NOUN
faba-243	160	8	,	,	PUNCT
faba-243	160	9	accounting	accounting	NOUN
faba-243	160	10	and	and	CCONJ
faba-243	160	11	business	business	NOUN
faba-243	160	12	analysis	analysis	NOUN
faba-243	160	13	,	,	PUNCT
faba-243	160	14	volume	volume	NOUN
faba-243	160	15	7	7	NUM
faba-243	160	16	,	,	PUNCT
faba-243	160	17	issue	issue	NOUN
faba-243	160	18	1	1	NUM
faba-243	160	19	,	,	PUNCT
faba-243	160	20	2025	2025	NUM
faba-243	160	21	37	37	NUM
faba-243	160	22	empirical	empirical	ADJ
faba-243	160	23	results	result	NOUN
faba-243	160	24	results	result	VERB
faba-243	160	25	simple	simple	ADJ
faba-243	160	26	panel	panel	NOUN
faba-243	160	27	regression	regression	VERB
faba-243	160	28	analysis	analysis	NOUN
faba-243	160	29	descriptive	descriptive	ADJ
faba-243	160	30	statistics	statistic	NOUN
faba-243	160	31	related	relate	VERB
faba-243	160	32	to	to	ADP
faba-243	160	33	the	the	DET
faba-243	160	34	variables	variable	NOUN
faba-243	160	35	of	of	ADP
faba-243	160	36	the	the	DET
faba-243	160	37	research	research	NOUN
faba-243	160	38	are	be	AUX
faba-243	160	39	presented	present	VERB
faba-243	160	40	in	in	ADP
faba-243	160	41	table	table	NOUN
faba-243	160	42	8	8	NUM
faba-243	160	43	and	and	CCONJ
faba-243	160	44	9	9	NUM
faba-243	160	45	.	.	NOUN
faba-243	160	46	table	table	NOUN
faba-243	160	47	9	9	NUM
faba-243	160	48	.	.	PUNCT
faba-243	161	1	descriptive	descriptive	ADJ
faba-243	161	2	statistics	statistic	NOUN
faba-243	161	3	independent	independent	ADJ
faba-243	161	4	variables	variable	NOUN
faba-243	161	5	abbreviation	abbreviation	NOUN
faba-243	161	6	n	n	PRON
faba-243	161	7	median	median	NOUN
faba-243	161	8	mean	mean	NOUN
faba-243	161	9	sd	sd	ADP
faba-243	161	10	rps	rps	PROPN
faba-243	161	11	1355	1355	NUM
faba-243	161	12	0.0701	0.0701	NUM
faba-243	161	13	0.0997	0.0997	NUM
faba-243	161	14	0.2717	0.2717	NUM
faba-243	161	15	ros	ro	NOUN
faba-243	161	16	1355	1355	NUM
faba-243	161	17	2.1130	2.1130	NUM
faba-243	161	18	4.4340	4.4340	NUM
faba-243	161	19	7.0671	7.0671	NUM
faba-243	161	20	ebitps	ebitps	NOUN
faba-243	161	21	1355	1355	NUM
faba-243	161	22	0.0983	0.0983	NUM
faba-243	161	23	0.1372	0.1372	NUM
faba-243	161	24	0.2520	0.2520	NUM
faba-243	161	25	ebitm	ebitm	NOUN
faba-243	161	26	1355	1355	NUM
faba-243	161	27	0.1291	0.1291	NUM
faba-243	161	28	0.4722	0.4722	NUM
faba-243	161	29	12.7261	12.7261	NUM
faba-243	161	30	cfmar	cfmar	NOUN
faba-243	161	31	1355	1355	NUM
faba-243	161	32	1.1769	1.1769	NUM
faba-243	161	33	2.6272	2.6272	NUM
faba-243	161	34	5.7987	5.7987	NUM
faba-243	161	35	eps	eps	PROPN
faba-243	161	36	1355	1355	NUM
faba-243	161	37	13.6821	13.6821	NUM
faba-243	161	38	18.4380	18.4380	NUM
faba-243	161	39	116.8462	116.8462	NUM
faba-243	161	40	per	per	ADP
faba-243	161	41	1355	1355	NUM
faba-243	161	42	1.5835	1.5835	NUM
faba-243	161	43	3.5706	3.5706	NUM
faba-243	161	44	7.0446	7.0446	NUM
faba-243	161	45	ebtps	ebtps	NOUN
faba-243	161	46	1355	1355	NUM
faba-243	161	47	0.1374	0.1374	NUM
faba-243	161	48	0.1404	0.1404	NUM
faba-243	161	49	0.2134	0.2134	NUM
faba-243	161	50	roebt	roebt	VERB
faba-243	161	51	1355	1355	NUM
faba-243	161	52	0.1048	0.1048	NUM
faba-243	161	53	0.1028	0.1028	NUM
faba-243	161	54	0.1754	0.1754	NUM
faba-243	161	55	roeat	roeat	NOUN
faba-243	161	56	1355	1355	NUM
faba-243	161	57	0.0535	0.0535	NUM
faba-243	161	58	0.0597	0.0597	NUM
faba-243	161	59	0.0629	0.0629	NUM
faba-243	161	60	roabt	roabt	NOUN
faba-243	161	61	1355	1355	NUM
faba-243	162	1	1.1360	1.1360	NUM
faba-243	162	2	1.4560	1.4560	NUM
faba-243	162	3	1.1384	1.1384	NUM
faba-243	162	4	tq	tq	ADP
faba-243	162	5	1355	1355	NUM
faba-243	162	6	0.0780	0.0780	NUM
faba-243	162	7	0.0909	0.0909	NUM
faba-243	162	8	0.1171	0.1171	NUM
faba-243	162	9	roce	roce	NOUN
faba-243	162	10	1355	1355	NUM
faba-243	162	11	0.1955	0.1955	NUM
faba-243	162	12	0.8783	0.8783	NUM
faba-243	162	13	4.3732	4.3732	NUM
faba-243	162	14	vaps	vap	VERB
faba-243	162	15	1355	1355	NUM
faba-243	162	16	0.0105	0.0105	NUM
faba-243	162	17	0.0227	0.0227	NUM
faba-243	162	18	0.1200	0.1200	NUM
faba-243	162	19	vrps	vrps	NOUN
faba-243	162	20	1355	1355	NUM
faba-243	162	21	14.7566	14.7566	NUM
faba-243	162	22	32.3438	32.3438	NUM
faba-243	162	23	358.4022	358.4022	NUM
faba-243	162	24	pvr	pvr	NOUN
faba-243	162	25	1355	1355	NUM
faba-243	162	26	0.0127	0.0127	NUM
faba-243	162	27	-0.0626	-0.0626	NOUN
faba-243	162	28	5.4477	5.4477	NUM
faba-243	162	29	vpr	vpr	NOUN
faba-243	162	30	1355	1355	NUM
faba-243	162	31	-0.0503	-0.0503	NOUN
faba-243	162	32	-2.4621	-2.4621	ADJ
faba-243	162	33	22.7578	22.7578	NUM
faba-243	162	34	evaps	evap	NOUN
faba-243	162	35	1355	1355	NUM
faba-243	162	36	-1.6805	-1.6805	VERB
faba-243	163	1	-117.1010	-117.1010	CCONJ
faba-243	163	2	4,215.7867	4,215.7867	NUM
faba-243	163	3	pevar	pevar	NOUN
faba-243	163	4	1355	1355	NUM
faba-243	163	5	16.5466	16.5466	NUM
faba-243	163	6	40.7874	40.7874	NUM
faba-243	163	7	65.1478	65.1478	NUM
faba-243	163	8	source	source	NOUN
faba-243	163	9	:	:	PUNCT
faba-243	163	10	authors	author	NOUN
faba-243	163	11	’	’	PART
faba-243	163	12	compilation	compilation	NOUN
faba-243	163	13	matthias	matthias	PROPN
faba-243	163	14	olivier	olivier	NOUN
faba-243	163	15	,	,	PUNCT
faba-243	163	16	roland	roland	VERB
faba-243	163	17	wolf	wolf	PROPN
faba-243	163	18	/	/	SYM
faba-243	163	19	finance	finance	NOUN
faba-243	163	20	,	,	PUNCT
faba-243	163	21	accounting	accounting	NOUN
faba-243	163	22	and	and	CCONJ
faba-243	163	23	business	business	NOUN
faba-243	163	24	analysis	analysis	NOUN
faba-243	163	25	,	,	PUNCT
faba-243	163	26	volume	volume	NOUN
faba-243	163	27	7	7	NUM
faba-243	163	28	,	,	PUNCT
faba-243	163	29	issue	issue	NOUN
faba-243	163	30	1	1	NUM
faba-243	163	31	,	,	PUNCT
faba-243	163	32	2025	2025	NUM
faba-243	163	33	38	38	NUM
faba-243	163	34	table	table	NOUN
faba-243	163	35	10	10	NUM
faba-243	163	36	.	.	PUNCT
faba-243	164	1	correlation	correlation	NOUN
faba-243	164	2	matrix	matrix	NOUN
faba-243	164	3	tsr	tsr	PROPN
faba-243	164	4	rps	rps	PROPN
faba-243	164	5	ros	ros	PROPN
faba-243	164	6	ebitps	ebitps	PROPN
faba-243	164	7	ebitm	ebitm	PROPN
faba-243	164	8	cfmar	cfmar	PROPN
faba-243	164	9	eps	eps	PROPN
faba-243	164	10	per	per	ADP
faba-243	164	11	ebtps	ebtps	NOUN
faba-243	164	12	roebt	roebt	NOUN
faba-243	164	13	roeat	roeat	NOUN
faba-243	164	14	roabt	roabt	VERB
faba-243	164	15	tq	tq	SCONJ
faba-243	164	16	roce	roce	PROPN
faba-243	164	17	vaps	vap	VERB
faba-243	164	18	vrps	vrps	VERB
faba-243	164	19	pvr	pvr	NOUN
faba-243	164	20	vpr	vpr	NOUN
faba-243	164	21	evaps	evap	NOUN
faba-243	164	22	pevar	pevar	NOUN
faba-243	164	23	tsr	tsr	PROPN
faba-243	164	24	1.0000	1.0000	NUM
faba-243	164	25	0.3935	0.3935	NUM
faba-243	164	26	0.1165	0.1165	NUM
faba-243	165	1	0.7088	0.7088	NUM
faba-243	165	2	0.1208	0.1208	NUM
faba-243	165	3	0.0807	0.0807	NUM
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faba-243	171	23	cfmar	cfmar	NOUN
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faba-243	172	2	per	per	ADP
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faba-243	173	20	roebt	roebt	VERB
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faba-243	175	20	roabt	roabt	VERB
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faba-243	182	9	1.0000	1.0000	NUM
faba-243	182	10	-0.0027	-0.0027	NOUN
faba-243	182	11	0.0715	0.0715	NUM
faba-243	182	12	evaps	evap	NOUN
faba-243	182	13	-0.0005	-0.0005	VERB
faba-243	182	14	0.0065	0.0065	NUM
faba-243	182	15	-0.0438	-0.0438	NOUN
faba-243	182	16	-0.0212	-0.0212	PROPN
faba-243	182	17	-0.0551	-0.0551	PROPN
faba-243	183	1	-0.0344	-0.0344	PROPN
faba-243	183	2	-0.0200	-0.0200	PUNCT
faba-243	184	1	0.0017	0.0017	NUM
faba-243	184	2	-0.0227	-0.0227	NOUN
faba-243	184	3	-0.0207	-0.0207	NOUN
faba-243	184	4	-0.0238	-0.0238	PROPN
faba-243	184	5	-0.0266	-0.0266	VERB
faba-243	184	6	-0.0134	-0.0134	PROPN
faba-243	184	7	-0.0119	-0.0119	PROPN
faba-243	185	1	-0.0293	-0.0293	PROPN
faba-243	186	1	0.0014	0.0014	NUM
faba-243	186	2	-0.0031	-0.0031	NOUN
faba-243	186	3	-0.0027	-0.0027	NOUN
faba-243	186	4	1.0000	1.0000	NUM
faba-243	186	5	0.0017	0.0017	NUM
faba-243	186	6	pevar	pevar	NOUN
faba-243	186	7	0.5584	0.5584	NUM
faba-243	186	8	-0.0181	-0.0181	NOUN
faba-243	187	1	0.1819	0.1819	NUM
faba-243	187	2	0.2282	0.2282	NUM
faba-243	187	3	0.2048	0.2048	NUM
faba-243	187	4	0.2131	0.2131	NUM
faba-243	188	1	0.2156	0.2156	NUM
faba-243	188	2	0.0608	0.0608	NUM
faba-243	188	3	0.2344	0.2344	NUM
faba-243	188	4	0.3687	0.3687	NUM
faba-243	188	5	0.3922	0.3922	NUM
faba-243	188	6	0.6914	0.6914	NUM
faba-243	188	7	0.4769	0.4769	NUM
faba-243	188	8	0.2962	0.2962	NUM
faba-243	188	9	0.3333	0.3333	NUM
faba-243	188	10	0.0934	0.0934	NUM
faba-243	188	11	0.0128	0.0128	NUM
faba-243	188	12	0.0715	0.0715	NUM
faba-243	188	13	0.0017	0.0017	NUM
faba-243	188	14	1.0000	1.0000	NUM
faba-243	188	15	matthias	matthia	NOUN
faba-243	188	16	olivier	olivier	NOUN
faba-243	188	17	,	,	PUNCT
faba-243	188	18	roland	roland	VERB
faba-243	188	19	wolf	wolf	PROPN
faba-243	188	20	/	/	SYM
faba-243	188	21	finance	finance	NOUN
faba-243	188	22	,	,	PUNCT
faba-243	188	23	accounting	accounting	NOUN
faba-243	188	24	and	and	CCONJ
faba-243	188	25	business	business	NOUN
faba-243	188	26	analysis	analysis	NOUN
faba-243	188	27	,	,	PUNCT
faba-243	188	28	volume	volume	NOUN
faba-243	188	29	7	7	NUM
faba-243	188	30	,	,	PUNCT
faba-243	188	31	issue	issue	NOUN
faba-243	188	32	1	1	NUM
faba-243	188	33	,	,	PUNCT
faba-243	188	34	2025	2025	NUM
faba-243	188	35	39	39	NUM
faba-243	188	36	we	we	PRON
faba-243	188	37	ran	run	VERB
faba-243	188	38	19	19	NUM
faba-243	188	39	simple	simple	ADJ
faba-243	188	40	panel	panel	NOUN
faba-243	188	41	regression	regression	VERB
faba-243	188	42	analysis	analysis	NOUN
faba-243	188	43	for	for	ADP
faba-243	188	44	all	all	DET
faba-243	188	45	the	the	DET
faba-243	188	46	companies	company	NOUN
faba-243	188	47	in	in	ADP
faba-243	188	48	the	the	DET
faba-243	188	49	cac	cac	PROPN
faba-243	188	50	,	,	PUNCT
faba-243	188	51	dax	dax	PROPN
faba-243	188	52	,	,	PUNCT
faba-243	188	53	ibex	ibex	PROPN
faba-243	188	54	and	and	CCONJ
faba-243	188	55	mib	mib	PROPN
faba-243	188	56	over	over	ADP
faba-243	188	57	a	a	DET
faba-243	188	58	ten	ten	NUM
faba-243	188	59	-	-	PUNCT
faba-243	188	60	year	year	NOUN
faba-243	188	61	time	time	NOUN
faba-243	188	62	span	span	NOUN
faba-243	188	63	.	.	PUNCT
faba-243	189	1	the	the	DET
faba-243	189	2	simple	simple	ADJ
faba-243	189	3	regression	regression	NOUN
faba-243	189	4	analysis	analysis	NOUN
faba-243	189	5	for	for	ADP
faba-243	189	6	the	the	DET
faba-243	189	7	whole	whole	ADJ
faba-243	189	8	data	datum	NOUN
faba-243	189	9	set	set	VERB
faba-243	189	10	showed	show	VERB
faba-243	189	11	statistically	statistically	ADV
faba-243	189	12	significant	significant	ADJ
faba-243	189	13	results	result	NOUN
faba-243	189	14	in	in	ADP
faba-243	189	15	2	2	NUM
faba-243	189	16	out	out	ADP
faba-243	189	17	of	of	ADP
faba-243	189	18	19	19	NUM
faba-243	189	19	regression	regression	NOUN
faba-243	189	20	models	model	NOUN
faba-243	189	21	at	at	ADP
faba-243	189	22	the	the	DET
faba-243	189	23	5	5	NUM
faba-243	189	24	%	%	NOUN
faba-243	189	25	significance	significance	NOUN
faba-243	189	26	level	level	NOUN
faba-243	189	27	between	between	ADP
faba-243	189	28	the	the	DET
faba-243	189	29	performance	performance	NOUN
faba-243	189	30	indicator	indicator	NOUN
faba-243	189	31	and	and	CCONJ
faba-243	189	32	total	total	ADJ
faba-243	189	33	shareholder	shareholder	NOUN
faba-243	189	34	return	return	NOUN
faba-243	189	35	(	(	PUNCT
faba-243	189	36	tsr	tsr	PROPN
faba-243	189	37	)	)	PUNCT
faba-243	189	38	(	(	PUNCT
faba-243	189	39	as	as	SCONJ
faba-243	189	40	shown	show	VERB
faba-243	189	41	in	in	ADP
faba-243	189	42	table	table	NOUN
faba-243	189	43	11	11	NUM
faba-243	189	44	and	and	CCONJ
faba-243	189	45	12	12	NUM
faba-243	189	46	)	)	PUNCT
faba-243	189	47	.	.	PUNCT
faba-243	190	1	divided	divide	VERB
faba-243	190	2	by	by	ADP
faba-243	190	3	subgroups	subgroup	NOUN
faba-243	190	4	we	we	PRON
faba-243	190	5	found	find	VERB
faba-243	190	6	that	that	SCONJ
faba-243	190	7	out	out	ADP
faba-243	190	8	of	of	ADP
faba-243	190	9	the	the	DET
faba-243	190	10	12	12	NUM
faba-243	190	11	traditional	traditional	ADJ
faba-243	190	12	performance	performance	NOUN
faba-243	190	13	indicators	indicator	NOUN
faba-243	190	14	2	2	NUM
faba-243	190	15	show	show	VERB
faba-243	190	16	a	a	DET
faba-243	190	17	significant	significant	ADJ
faba-243	190	18	result	result	NOUN
faba-243	190	19	at	at	ADP
faba-243	190	20	the	the	DET
faba-243	190	21	5	5	NUM
faba-243	190	22	%	%	NOUN
faba-243	190	23	significance	significance	NOUN
faba-243	190	24	level	level	NOUN
faba-243	190	25	between	between	ADP
faba-243	190	26	the	the	DET
faba-243	190	27	performance	performance	NOUN
faba-243	190	28	indicator	indicator	NOUN
faba-243	190	29	and	and	CCONJ
faba-243	190	30	total	total	ADJ
faba-243	190	31	shareholder	shareholder	NOUN
faba-243	190	32	return	return	NOUN
faba-243	190	33	(	(	PUNCT
faba-243	190	34	tsr	tsr	PROPN
faba-243	190	35	)	)	PUNCT
faba-243	190	36	.	.	PUNCT
faba-243	191	1	out	out	ADP
faba-243	191	2	of	of	ADP
faba-243	191	3	the	the	DET
faba-243	191	4	7	7	NUM
faba-243	191	5	value	value	NOUN
faba-243	191	6	-	-	PUNCT
faba-243	191	7	oriented	orient	VERB
faba-243	191	8	performance	performance	NOUN
faba-243	191	9	indicators	indicator	NOUN
faba-243	191	10	none	none	NOUN
faba-243	191	11	show	show	VERB
faba-243	191	12	a	a	DET
faba-243	191	13	significant	significant	ADJ
faba-243	191	14	result	result	NOUN
faba-243	191	15	at	at	ADP
faba-243	191	16	the	the	DET
faba-243	191	17	5	5	NUM
faba-243	191	18	%	%	NOUN
faba-243	191	19	significance	significance	NOUN
faba-243	191	20	level	level	NOUN
faba-243	191	21	between	between	ADP
faba-243	191	22	the	the	DET
faba-243	191	23	performance	performance	NOUN
faba-243	191	24	indicator	indicator	NOUN
faba-243	191	25	and	and	CCONJ
faba-243	191	26	total	total	ADJ
faba-243	191	27	shareholder	shareholder	NOUN
faba-243	191	28	return	return	NOUN
faba-243	191	29	(	(	PUNCT
faba-243	191	30	tsr	tsr	PROPN
faba-243	191	31	)	)	PUNCT
faba-243	191	32	.	.	PUNCT
faba-243	192	1	we	we	PRON
faba-243	192	2	have	have	AUX
faba-243	192	3	ranked	rank	VERB
faba-243	192	4	the	the	DET
faba-243	192	5	19	19	NUM
faba-243	192	6	-	-	PUNCT
faba-243	192	7	panel	panel	NOUN
faba-243	192	8	regression	regression	NOUN
faba-243	192	9	model	model	NOUN
faba-243	192	10	by	by	ADP
faba-243	192	11	the	the	DET
faba-243	192	12	predictive	predictive	ADJ
faba-243	192	13	power	power	NOUN
faba-243	192	14	(	(	PUNCT
faba-243	192	15	indicated	indicate	VERB
faba-243	192	16	by	by	ADP
faba-243	192	17	r	r	NOUN
faba-243	192	18	-	-	PUNCT
faba-243	192	19	squared	square	VERB
faba-243	192	20	)	)	PUNCT
faba-243	192	21	.	.	PUNCT
faba-243	193	1	it	it	PRON
faba-243	193	2	is	be	AUX
faba-243	193	3	to	to	PART
faba-243	193	4	note	note	VERB
faba-243	193	5	that	that	SCONJ
faba-243	193	6	tobin	tobin	PROPN
faba-243	193	7	’s	’s	PART
faba-243	193	8	q	q	PROPN
faba-243	193	9	shows	show	VERB
faba-243	193	10	the	the	DET
faba-243	193	11	highest	high	ADJ
faba-243	193	12	predictive	predictive	ADJ
faba-243	193	13	power	power	NOUN
faba-243	193	14	among	among	ADP
faba-243	193	15	the	the	DET
faba-243	193	16	traditional	traditional	ADJ
faba-243	193	17	performance	performance	NOUN
faba-243	193	18	indicators	indicator	NOUN
faba-243	193	19	.	.	PUNCT
faba-243	194	1	the	the	DET
faba-243	194	2	highest	high	ADJ
faba-243	194	3	ranked	rank	VERB
faba-243	194	4	performance	performance	NOUN
faba-243	194	5	indicator	indicator	NOUN
faba-243	194	6	from	from	ADP
faba-243	194	7	the	the	DET
faba-243	194	8	group	group	NOUN
faba-243	194	9	of	of	ADP
faba-243	194	10	the	the	DET
faba-243	194	11	value	value	NOUN
faba-243	194	12	-	-	PUNCT
faba-243	194	13	oriented	orient	VERB
faba-243	194	14	performance	performance	NOUN
faba-243	194	15	indicators	indicator	NOUN
faba-243	194	16	is	be	AUX
faba-243	194	17	value	value	NOUN
faba-243	194	18	rate	rate	NOUN
faba-243	194	19	per	per	ADP
faba-243	194	20	share	share	NOUN
faba-243	194	21	with	with	ADP
faba-243	194	22	rank	rank	NOUN
faba-243	194	23	3	3	NUM
faba-243	194	24	.	.	PUNCT
faba-243	195	1	however	however	ADV
faba-243	195	2	,	,	PUNCT
faba-243	195	3	this	this	DET
faba-243	195	4	result	result	NOUN
faba-243	195	5	is	be	AUX
faba-243	195	6	not	not	PART
faba-243	195	7	significant	significant	ADJ
faba-243	195	8	.	.	PUNCT
faba-243	196	1	to	to	PART
faba-243	196	2	further	far	ADV
faba-243	196	3	deepen	deepen	VERB
faba-243	196	4	the	the	DET
faba-243	196	5	understanding	understanding	NOUN
faba-243	196	6	of	of	ADP
faba-243	196	7	the	the	DET
faba-243	196	8	predictive	predictive	ADJ
faba-243	196	9	power	power	NOUN
faba-243	196	10	we	we	PRON
faba-243	196	11	incrementally	incrementally	ADV
faba-243	196	12	performed	perform	VERB
faba-243	196	13	a	a	DET
faba-243	196	14	two	two	NUM
faba-243	196	15	-	-	PUNCT
faba-243	196	16	factor	factor	NOUN
faba-243	196	17	regression	regression	NOUN
faba-243	196	18	analysis	analysis	NOUN
faba-243	196	19	to	to	PART
faba-243	196	20	better	well	ADV
faba-243	196	21	understand	understand	VERB
faba-243	196	22	if	if	SCONJ
faba-243	196	23	the	the	DET
faba-243	196	24	combination	combination	NOUN
faba-243	196	25	of	of	ADP
faba-243	196	26	traditional	traditional	ADJ
faba-243	196	27	performance	performance	NOUN
faba-243	196	28	indicators	indicator	NOUN
faba-243	196	29	offers	offer	VERB
faba-243	196	30	a	a	DET
faba-243	196	31	higher	high	ADJ
faba-243	196	32	predictive	predictive	ADJ
faba-243	196	33	power	power	NOUN
faba-243	196	34	.	.	PUNCT
faba-243	197	1	table	table	NOUN
faba-243	197	2	11	11	NUM
faba-243	197	3	.	.	PUNCT
faba-243	198	1	independent	independent	ADJ
faba-243	198	2	variables	variable	NOUN
faba-243	198	3	:	:	PUNCT
faba-243	198	4	traditional	traditional	ADJ
faba-243	198	5	performance	performance	NOUN
faba-243	198	6	indicators	indicator	NOUN
faba-243	198	7	performance	performance	NOUN
faba-243	198	8	indicators	indicator	NOUN
faba-243	198	9	variable	variable	ADJ
faba-243	198	10	abbreviation	abbreviation	NOUN
faba-243	198	11	coefficient	coefficient	NOUN
faba-243	198	12	std	std	PROPN
faba-243	198	13	.	.	NOUN
faba-243	198	14	error	error	NOUN
faba-243	198	15	tstatistic	tstatistic	ADJ
faba-243	198	16	p	p	ADJ
faba-243	198	17	-	-	PUNCT
faba-243	198	18	value	value	NOUN
faba-243	198	19	r2	r2	PROPN
faba-243	198	20	rank	rank	NOUN
faba-243	198	21	revenue	revenue	NOUN
faba-243	198	22	per	per	ADP
faba-243	198	23	share	share	NOUN
faba-243	198	24	rps	rps	NOUN
faba-243	198	25	0.5478	0.5478	NUM
faba-243	198	26	0.0306	0.0306	NUM
faba-243	198	27	17.9273	17.9273	NUM
faba-243	198	28	0.0000	0.0000	NUM
faba-243	198	29	0.2552	0.2552	NUM
faba-243	198	30	2	2	NUM
faba-243	198	31	return	return	NOUN
faba-243	198	32	on	on	ADP
faba-243	198	33	sales	sale	NOUN
faba-243	198	34	ros	ros	PROPN
faba-243	198	35	0.0002	0.0002	NUM
faba-243	198	36	0.0005	0.0005	NUM
faba-243	198	37	0.3500	0.3500	NUM
faba-243	198	38	0.7264	0.7264	NUM
faba-243	198	39	0.0001	0.0001	NUM
faba-243	198	40	9	9	NUM
faba-243	198	41	ebit	ebit	NOUN
faba-243	198	42	per	per	ADP
faba-243	198	43	share	share	NOUN
faba-243	198	44	ebitps	ebitps	PROPN
faba-243	198	45	-0.0002	-0.0002	NOUN
faba-243	198	46	0.0013	0.0013	NUM
faba-243	198	47	-0.1707	-0.1707	NOUN
faba-243	198	48	0.8645	0.8645	NUM
faba-243	198	49	0.0000	0.0000	NUM
faba-243	198	50	16	16	NUM
faba-243	198	51	ebit	ebit	NOUN
faba-243	198	52	margin	margin	NOUN
faba-243	198	53	ebitm	ebitm	PROPN
faba-243	198	54	-0.0004	-0.0004	NOUN
faba-243	199	1	0.0014	0.0014	NUM
faba-243	199	2	-0.3119	-0.3119	NOUN
faba-243	199	3	0.7552	0.7552	NUM
faba-243	199	4	0.0001	0.0001	NUM
faba-243	199	5	13	13	NUM
faba-243	199	6	cf	cf	NOUN
faba-243	199	7	margin	margin	NOUN
faba-243	199	8	cfmar	cfmar	NOUN
faba-243	199	9	-0.0001	-0.0001	NOUN
faba-243	199	10	0.0017	0.0017	NUM
faba-243	199	11	-0.0670	-0.0670	NOUN
faba-243	199	12	0.9466	0.9466	NUM
faba-243	199	13	0.0000	0.0000	NUM
faba-243	199	14	17	17	NUM
faba-243	199	15	earnings	earning	NOUN
faba-243	199	16	per	per	ADP
faba-243	199	17	share	share	NOUN
faba-243	199	18	eps	eps	PROPN
faba-243	199	19	0.0002	0.0002	NUM
faba-243	199	20	0.0007	0.0007	NUM
faba-243	199	21	0.3244	0.3244	NUM
faba-243	199	22	0.7457	0.7457	NUM
faba-243	199	23	0.0001	0.0001	NUM
faba-243	199	24	12	12	NUM
faba-243	199	25	p	p	NOUN
faba-243	199	26	/	/	SYM
faba-243	199	27	e	e	NOUN
faba-243	199	28	ratio	ratio	NOUN
faba-243	199	29	per	per	ADP
faba-243	199	30	-0.0009	-0.0009	PROPN
faba-243	199	31	0.0010	0.0010	NUM
faba-243	199	32	-0.8589	-0.8589	NOUN
faba-243	199	33	0.3906	0.3906	NUM
faba-243	199	34	0.0008	0.0008	NUM
faba-243	199	35	5	5	NUM
faba-243	199	36	ebt	ebt	PROPN
faba-243	199	37	per	per	ADP
faba-243	199	38	share	share	NOUN
faba-243	199	39	ebtps	ebtps	NOUN
faba-243	199	40	-0.0005	-0.0005	VERB
faba-243	199	41	0.0019	0.0019	NUM
faba-243	199	42	-0.2455	-0.2455	VERB
faba-243	200	1	0.8062	0.8062	NUM
faba-243	200	2	0.0001	0.0001	NUM
faba-243	200	3	15	15	NUM
faba-243	200	4	return	return	NOUN
faba-243	200	5	on	on	ADP
faba-243	200	6	equity	equity	NOUN
faba-243	200	7	before	before	SCONJ
faba-243	200	8	tax	tax	NOUN
faba-243	200	9	roebt	roebt	PROPN
faba-243	200	10	0.0002	0.0002	NUM
faba-243	200	11	0.0006	0.0006	NUM
faba-243	200	12	0.2960	0.2960	NUM
faba-243	200	13	0.7673	0.7673	NUM
faba-243	200	14	0.0001	0.0001	NUM
faba-243	200	15	14	14	NUM
faba-243	200	16	return	return	NOUN
faba-243	200	17	on	on	ADP
faba-243	200	18	equity	equity	NOUN
faba-243	200	19	after	after	ADP
faba-243	200	20	tax	tax	NOUN
faba-243	200	21	roeat	roeat	NOUN
faba-243	200	22	-0.0011	-0.0011	PUNCT
faba-243	201	1	0.0016	0.0016	NUM
faba-243	201	2	-0.6864	-0.6864	NOUN
faba-243	202	1	0.4927	0.4927	NUM
faba-243	202	2	0.0005	0.0005	NUM
faba-243	202	3	6	6	NUM
faba-243	202	4	retrun	retrun	NOUN
faba-243	202	5	on	on	ADP
faba-243	202	6	assets	asset	NOUN
faba-243	202	7	before	before	ADP
faba-243	202	8	tax	tax	NOUN
faba-243	202	9	roabt	roabt	NOUN
faba-243	202	10	-0.0004	-0.0004	NOUN
faba-243	202	11	0.0013	0.0013	NUM
faba-243	202	12	-0.3304	-0.3304	PART
faba-243	203	1	0.7411	0.7411	NUM
faba-243	203	2	0.0001	0.0001	NUM
faba-243	203	3	11	11	NUM
faba-243	203	4	tobin	tobin	NOUN
faba-243	203	5	's	's	PART
faba-243	203	6	q	q	NOUN
faba-243	203	7	tq	tq	SYM
faba-243	203	8	1.1819	1.1819	NUM
faba-243	203	9	0.0530	0.0530	NUM
faba-243	203	10	22.2986	22.2986	NUM
faba-243	203	11	0.0000	0.0000	NUM
faba-243	203	12	0.3464	0.3464	NUM
faba-243	203	13	1	1	NUM
faba-243	203	14	source	source	NOUN
faba-243	203	15	:	:	PUNCT
faba-243	203	16	authors	author	NOUN
faba-243	203	17	’	’	PART
faba-243	203	18	compilation	compilation	NOUN
faba-243	203	19	table	table	NOUN
faba-243	203	20	12	12	NUM
faba-243	203	21	.	.	PUNCT
faba-243	204	1	independent	independent	ADJ
faba-243	204	2	variables	variable	NOUN
faba-243	204	3	:	:	PUNCT
faba-243	204	4	value	value	NOUN
faba-243	204	5	oriented	orient	VERB
faba-243	204	6	performance	performance	NOUN
faba-243	204	7	indicators	indicator	NOUN
faba-243	204	8	performance	performance	NOUN
faba-243	204	9	indicators	indicator	NOUN
faba-243	204	10	variable	variable	ADJ
faba-243	204	11	abbreviation	abbreviation	NOUN
faba-243	204	12	coefficient	coefficient	NOUN
faba-243	204	13	std	std	PROPN
faba-243	204	14	.	.	NOUN
faba-243	205	1	error	error	NOUN
faba-243	205	2	tstatistic	tstatistic	ADJ
faba-243	205	3	pvalue	pvalue	NOUN
faba-243	205	4	r2	r2	PROPN
faba-243	205	5	rank	rank	PROPN
faba-243	205	6	return	return	NOUN
faba-243	205	7	on	on	ADP
faba-243	205	8	capital	capital	NOUN
faba-243	205	9	employed	employ	VERB
faba-243	205	10	roce	roce	PROPN
faba-243	205	11	-0.0004	-0.0004	NOUN
faba-243	205	12	0.0013	0.0013	NUM
faba-243	205	13	-0.3333	-0.3333	NOUN
faba-243	205	14	0.7390	0.7390	NUM
faba-243	205	15	0.0001	0.0001	NUM
faba-243	205	16	10	10	NUM
faba-243	205	17	value	value	NOUN
faba-243	205	18	added	add	VERB
faba-243	205	19	per	per	ADP
faba-243	205	20	share	share	NOUN
faba-243	205	21	vaps	vap	VERB
faba-243	205	22	0.0008	0.0008	NUM
faba-243	205	23	0.0008	0.0008	NUM
faba-243	205	24	1.0202	1.0202	NUM
faba-243	205	25	0.3079	0.3079	NUM
faba-243	205	26	0.0011	0.0011	NUM
faba-243	205	27	4	4	NUM
faba-243	205	28	value	value	NOUN
faba-243	205	29	rate	rate	NOUN
faba-243	205	30	per	per	ADP
faba-243	205	31	share	share	NOUN
faba-243	205	32	vrps	vrps	VERB
faba-243	205	33	0.0009	0.0009	NUM
faba-243	205	34	0.0007	0.0007	NUM
faba-243	205	35	1.2418	1.2418	NUM
faba-243	205	36	0.2146	0.2146	NUM
faba-243	205	37	0.0016	0.0016	NUM
faba-243	205	38	3	3	NUM
faba-243	205	39	price	price	NOUN
faba-243	205	40	value	value	NOUN
faba-243	205	41	ratio	ratio	NOUN
faba-243	205	42	pvr	pvr	NOUN
faba-243	205	43	0.0002	0.0002	NUM
faba-243	205	44	0.0003	0.0003	NUM
faba-243	205	45	0.6313	0.6313	NUM
faba-243	205	46	0.5280	0.5280	NUM
faba-243	205	47	0.0004	0.0004	NUM
faba-243	205	48	7	7	NUM
faba-243	205	49	value	value	NOUN
faba-243	205	50	performance	performance	NOUN
faba-243	205	51	ratio	ratio	NOUN
faba-243	205	52	vpr	vpr	NOUN
faba-243	205	53	-0.0000	-0.0000	VERB
faba-243	205	54	0.0000	0.0000	NUM
faba-243	205	55	-0.0320	-0.0320	NOUN
faba-243	205	56	0.9745	0.9745	NUM
faba-243	205	57	0.0000	0.0000	NUM
faba-243	205	58	19	19	NUM
faba-243	205	59	eva	eva	NOUN
faba-243	205	60	per	per	ADP
faba-243	205	61	share	share	NOUN
faba-243	205	62	evaps	evap	NOUN
faba-243	205	63	0.0000	0.0000	NUM
faba-243	205	64	0.0003	0.0003	NUM
faba-243	205	65	0.0565	0.0565	NUM
faba-243	205	66	0.9550	0.9550	NUM
faba-243	205	67	0.0000	0.0000	NUM
faba-243	205	68	18	18	NUM
faba-243	205	69	price	price	NOUN
faba-243	205	70	value	value	NOUN
faba-243	205	71	ratio	ratio	PROPN
faba-243	205	72	eva	eva	PROPN
faba-243	205	73	pevar	pevar	NOUN
faba-243	206	1	0.0001	0.0001	NUM
faba-243	206	2	0.0001	0.0001	NUM
faba-243	206	3	0.4487	0.4487	NUM
faba-243	206	4	0.6537	0.6537	NUM
faba-243	206	5	0.0002	0.0002	NUM
faba-243	206	6	8	8	NUM
faba-243	206	7	source	source	NOUN
faba-243	206	8	:	:	PUNCT
faba-243	206	9	authors	author	NOUN
faba-243	206	10	’	’	PART
faba-243	206	11	compilation	compilation	NOUN
faba-243	206	12	results	result	VERB
faba-243	206	13	multiple	multiple	ADJ
faba-243	206	14	panel	panel	NOUN
faba-243	206	15	regression	regression	VERB
faba-243	206	16	analysis	analysis	NOUN
faba-243	206	17	to	to	PART
faba-243	206	18	better	well	ADV
faba-243	206	19	understand	understand	VERB
faba-243	206	20	the	the	DET
faba-243	206	21	interactions	interaction	NOUN
faba-243	206	22	and	and	CCONJ
faba-243	206	23	the	the	DET
faba-243	206	24	incremental	incremental	ADJ
faba-243	206	25	knowledge	knowledge	NOUN
faba-243	206	26	from	from	ADP
faba-243	206	27	combining	combine	VERB
faba-243	206	28	the	the	DET
faba-243	206	29	individual	individual	ADJ
faba-243	206	30	performance	performance	NOUN
faba-243	206	31	indicators	indicator	NOUN
faba-243	206	32	we	we	PRON
faba-243	206	33	ran	run	VERB
faba-243	206	34	a	a	DET
faba-243	206	35	combination	combination	NOUN
faba-243	206	36	of	of	ADP
faba-243	206	37	two	two	NUM
faba-243	206	38	-	-	PUNCT
faba-243	206	39	factor	factor	NOUN
faba-243	206	40	panel	panel	NOUN
faba-243	206	41	regression	regression	NOUN
faba-243	206	42	analysis	analysis	NOUN
faba-243	206	43	.	.	PUNCT
faba-243	207	1	we	we	PRON
faba-243	207	2	compared	compare	VERB
faba-243	207	3	the	the	DET
faba-243	207	4	predictive	predictive	ADJ
faba-243	207	5	power	power	NOUN
faba-243	207	6	of	of	ADP
faba-243	207	7	a	a	DET
faba-243	207	8	two	two	NUM
faba-243	207	9	-	-	PUNCT
faba-243	207	10	factor	factor	NOUN
faba-243	207	11	regression	regression	NOUN
faba-243	207	12	model	model	NOUN
faba-243	207	13	using	use	VERB
faba-243	207	14	the	the	DET
faba-243	207	15	two	two	NUM
faba-243	207	16	highest	high	ADJ
faba-243	207	17	ranked	rank	VERB
faba-243	207	18	traditional	traditional	ADJ
faba-243	207	19	performance	performance	NOUN
faba-243	207	20	indicator	indicator	NOUN
faba-243	207	21	with	with	ADP
faba-243	207	22	a	a	DET
faba-243	207	23	two	two	NUM
faba-243	207	24	-	-	PUNCT
faba-243	207	25	factor	factor	NOUN
faba-243	207	26	regression	regression	NOUN
faba-243	207	27	model	model	NOUN
faba-243	207	28	using	use	VERB
faba-243	207	29	the	the	DET
faba-243	207	30	highest	high	ADJ
faba-243	207	31	ranked	rank	VERB
faba-243	207	32	performance	performance	NOUN
faba-243	207	33	indicator	indicator	NOUN
faba-243	207	34	from	from	ADP
faba-243	207	35	the	the	DET
faba-243	207	36	subgroup	subgroup	NOUN
faba-243	207	37	of	of	ADP
faba-243	207	38	traditional	traditional	ADJ
faba-243	207	39	performance	performance	NOUN
faba-243	207	40	indicator	indicator	NOUN
faba-243	207	41	with	with	ADP
faba-243	207	42	the	the	DET
faba-243	207	43	highest	high	ADJ
faba-243	207	44	ranked	rank	VERB
faba-243	207	45	performance	performance	NOUN
faba-243	207	46	indicator	indicator	NOUN
faba-243	207	47	from	from	ADP
faba-243	207	48	the	the	DET
faba-243	207	49	subgroup	subgroup	NOUN
faba-243	207	50	of	of	ADP
faba-243	207	51	valueoriented	valueoriente	VERB
faba-243	207	52	performance	performance	NOUN
faba-243	207	53	indicators	indicator	NOUN
faba-243	207	54	.	.	PUNCT
faba-243	208	1	as	as	SCONJ
faba-243	208	2	a	a	DET
faba-243	208	3	multiple	multiple	ADJ
faba-243	208	4	regression	regression	NOUN
faba-243	208	5	approach	approach	NOUN
faba-243	208	6	introduces	introduce	VERB
faba-243	208	7	the	the	DET
faba-243	208	8	potential	potential	ADJ
faba-243	208	9	challenge	challenge	NOUN
faba-243	208	10	of	of	ADP
faba-243	208	11	multicollinearity	multicollinearity	NOUN
faba-243	208	12	the	the	DET
faba-243	208	13	variables	variable	NOUN
faba-243	208	14	chosen	choose	VERB
faba-243	208	15	for	for	ADP
faba-243	208	16	the	the	DET
faba-243	208	17	multiple	multiple	ADJ
faba-243	208	18	regression	regression	NOUN
faba-243	208	19	were	be	AUX
faba-243	208	20	reviewed	review	VERB
faba-243	208	21	for	for	ADP
faba-243	208	22	critical	critical	ADJ
faba-243	208	23	levels	level	NOUN
faba-243	208	24	of	of	ADP
faba-243	208	25	correlation	correlation	NOUN
faba-243	208	26	before	before	SCONJ
faba-243	208	27	the	the	DET
faba-243	208	28	regression	regression	NOUN
faba-243	208	29	is	be	AUX
faba-243	208	30	performed	perform	VERB
faba-243	208	31	.	.	PUNCT
faba-243	209	1	however	however	ADV
faba-243	209	2	,	,	PUNCT
faba-243	209	3	the	the	DET
faba-243	209	4	correlation	correlation	NOUN
faba-243	209	5	between	between	ADP
faba-243	209	6	the	the	DET
faba-243	209	7	two	two	NUM
faba-243	209	8	pairs	pair	NOUN
faba-243	209	9	of	of	ADP
faba-243	209	10	variables	variable	NOUN
faba-243	209	11	tq	tq	ADP
faba-243	209	12	/	/	SYM
faba-243	209	13	rps	rps	NOUN
faba-243	209	14	(	(	PUNCT
faba-243	209	15	correlation	correlation	NOUN
faba-243	209	16	:	:	PUNCT
faba-243	209	17	0.0634	0.0634	NUM
faba-243	209	18	)	)	PUNCT
faba-243	209	19	and	and	CCONJ
faba-243	209	20	tq	tq	ADP
faba-243	209	21	/	/	SYM
faba-243	209	22	vrps	vrps	NOUN
faba-243	209	23	(	(	PUNCT
faba-243	209	24	correlation	correlation	NOUN
faba-243	209	25	:	:	PUNCT
faba-243	209	26	0.0293	0.0293	NUM
faba-243	209	27	)	)	PUNCT
faba-243	209	28	did	do	AUX
faba-243	209	29	not	not	PART
faba-243	209	30	reach	reach	VERB
faba-243	209	31	a	a	DET
faba-243	209	32	critical	critical	ADJ
faba-243	209	33	level	level	NOUN
faba-243	209	34	.	.	PUNCT
faba-243	210	1	we	we	PRON
faba-243	210	2	ran	run	VERB
faba-243	210	3	two	two	NUM
faba-243	210	4	multiple	multiple	ADJ
faba-243	210	5	panel	panel	NOUN
faba-243	210	6	regression	regression	VERB
faba-243	210	7	analysis	analysis	NOUN
faba-243	210	8	for	for	ADP
faba-243	210	9	all	all	DET
faba-243	210	10	the	the	DET
faba-243	210	11	companies	company	NOUN
faba-243	210	12	in	in	ADP
faba-243	210	13	the	the	DET
faba-243	210	14	cac	cac	PROPN
faba-243	210	15	,	,	PUNCT
faba-243	210	16	dax	dax	PROPN
faba-243	210	17	,	,	PUNCT
faba-243	210	18	ibex	ibex	PROPN
faba-243	210	19	and	and	CCONJ
faba-243	210	20	mib	mib	PROPN
faba-243	210	21	matthias	matthias	PROPN
faba-243	210	22	olivier	olivier	PROPN
faba-243	210	23	,	,	PUNCT
faba-243	210	24	roland	roland	VERB
faba-243	210	25	wolf	wolf	PROPN
faba-243	210	26	/	/	SYM
faba-243	210	27	finance	finance	NOUN
faba-243	210	28	,	,	PUNCT
faba-243	210	29	accounting	accounting	NOUN
faba-243	210	30	and	and	CCONJ
faba-243	210	31	business	business	NOUN
faba-243	210	32	analysis	analysis	NOUN
faba-243	210	33	,	,	PUNCT
faba-243	210	34	volume	volume	NOUN
faba-243	210	35	7	7	NUM
faba-243	210	36	,	,	PUNCT
faba-243	210	37	issue	issue	NOUN
faba-243	210	38	1	1	NUM
faba-243	210	39	,	,	PUNCT
faba-243	210	40	2025	2025	NUM
faba-243	210	41	40	40	NUM
faba-243	210	42	over	over	ADP
faba-243	210	43	a	a	DET
faba-243	210	44	ten	ten	NUM
faba-243	210	45	-	-	PUNCT
faba-243	210	46	year	year	NOUN
faba-243	210	47	time	time	NOUN
faba-243	210	48	span	span	NOUN
faba-243	210	49	(	(	PUNCT
faba-243	210	50	as	as	SCONJ
faba-243	210	51	shown	show	VERB
faba-243	210	52	in	in	ADP
faba-243	210	53	table	table	NOUN
faba-243	210	54	13	13	NUM
faba-243	210	55	and	and	CCONJ
faba-243	210	56	14	14	NUM
faba-243	210	57	)	)	PUNCT
faba-243	210	58	.	.	PUNCT
faba-243	211	1	the	the	DET
faba-243	211	2	multiple	multiple	ADJ
faba-243	211	3	regression	regression	NOUN
faba-243	211	4	analysis	analysis	NOUN
faba-243	211	5	for	for	ADP
faba-243	211	6	the	the	DET
faba-243	211	7	whole	whole	ADJ
faba-243	211	8	data	datum	NOUN
faba-243	211	9	set	set	VERB
faba-243	211	10	showed	show	VERB
faba-243	211	11	statistically	statistically	ADV
faba-243	211	12	significant	significant	ADJ
faba-243	211	13	results	result	NOUN
faba-243	211	14	in	in	ADP
faba-243	211	15	both	both	PRON
faba-243	211	16	of	of	ADP
faba-243	211	17	the	the	DET
faba-243	211	18	models	model	NOUN
faba-243	211	19	at	at	ADP
faba-243	211	20	the	the	DET
faba-243	211	21	5	5	NUM
faba-243	211	22	%	%	NOUN
faba-243	211	23	significance	significance	NOUN
faba-243	211	24	level	level	NOUN
faba-243	211	25	(	(	PUNCT
faba-243	211	26	as	as	SCONJ
faba-243	211	27	shown	show	VERB
faba-243	211	28	in	in	ADP
faba-243	211	29	table	table	NOUN
faba-243	211	30	13	13	NUM
faba-243	211	31	and	and	CCONJ
faba-243	211	32	14	14	NUM
faba-243	211	33	)	)	PUNCT
faba-243	211	34	.	.	PUNCT
faba-243	212	1	divided	divide	VERB
faba-243	212	2	by	by	ADP
faba-243	212	3	subgroups	subgroup	NOUN
faba-243	212	4	we	we	PRON
faba-243	212	5	found	find	VERB
faba-243	212	6	that	that	SCONJ
faba-243	212	7	using	use	VERB
faba-243	212	8	the	the	DET
faba-243	212	9	two	two	NUM
faba-243	212	10	highest	high	ADJ
faba-243	212	11	ranked	rank	VERB
faba-243	212	12	traditional	traditional	ADJ
faba-243	212	13	performance	performance	NOUN
faba-243	212	14	indicators	indicator	NOUN
faba-243	212	15	shows	show	VERB
faba-243	212	16	a	a	DET
faba-243	212	17	higher	high	ADJ
faba-243	212	18	predictive	predictive	ADJ
faba-243	212	19	power	power	NOUN
faba-243	212	20	(	(	PUNCT
faba-243	212	21	indicated	indicate	VERB
faba-243	212	22	by	by	ADP
faba-243	212	23	r	r	NOUN
faba-243	212	24	-	-	PUNCT
faba-243	212	25	squared	square	VERB
faba-243	212	26	)	)	PUNCT
faba-243	212	27	as	as	ADP
faba-243	212	28	using	use	VERB
faba-243	212	29	a	a	DET
faba-243	212	30	combination	combination	NOUN
faba-243	212	31	of	of	ADP
faba-243	212	32	traditional	traditional	ADJ
faba-243	212	33	and	and	CCONJ
faba-243	212	34	value	value	NOUN
faba-243	212	35	-	-	PUNCT
faba-243	212	36	based	base	VERB
faba-243	212	37	performance	performance	NOUN
faba-243	212	38	indicators	indicator	NOUN
faba-243	212	39	.	.	PUNCT
faba-243	213	1	the	the	DET
faba-243	213	2	results	result	NOUN
faba-243	213	3	show	show	VERB
faba-243	213	4	that	that	SCONJ
faba-243	213	5	the	the	DET
faba-243	213	6	predictive	predictive	ADJ
faba-243	213	7	power	power	NOUN
faba-243	213	8	using	use	VERB
faba-243	213	9	the	the	DET
faba-243	213	10	two	two	NUM
faba-243	213	11	highest	high	ADJ
faba-243	213	12	ranked	rank	VERB
faba-243	213	13	traditional	traditional	ADJ
faba-243	213	14	performance	performance	NOUN
faba-243	213	15	indicators	indicator	NOUN
faba-243	213	16	is	be	AUX
faba-243	213	17	higher	high	ADJ
faba-243	213	18	than	than	ADP
faba-243	213	19	the	the	DET
faba-243	213	20	predictive	predictive	ADJ
faba-243	213	21	power	power	NOUN
faba-243	213	22	of	of	ADP
faba-243	213	23	a	a	DET
faba-243	213	24	model	model	NOUN
faba-243	213	25	using	use	VERB
faba-243	213	26	the	the	DET
faba-243	213	27	highest	high	ADJ
faba-243	213	28	ranked	rank	VERB
faba-243	213	29	traditional	traditional	ADJ
faba-243	213	30	and	and	CCONJ
faba-243	213	31	value	value	NOUN
faba-243	213	32	-	-	PUNCT
faba-243	213	33	oriented	orient	VERB
faba-243	213	34	performance	performance	NOUN
faba-243	213	35	indicators	indicator	NOUN
faba-243	213	36	.	.	PUNCT
faba-243	214	1	table	table	NOUN
faba-243	214	2	13	13	NUM
faba-243	214	3	.	.	PUNCT
faba-243	215	1	independent	independent	ADJ
faba-243	215	2	variables	variable	NOUN
faba-243	215	3	:	:	PUNCT
faba-243	215	4	traditional	traditional	ADJ
faba-243	215	5	performance	performance	NOUN
faba-243	215	6	indicators	indicator	NOUN
faba-243	215	7	independent	independent	ADJ
faba-243	215	8	variables	variable	NOUN
faba-243	215	9	variable	variable	ADJ
faba-243	215	10	abbreviation	abbreviation	NOUN
faba-243	215	11	regression	regression	NOUN
faba-243	215	12	model	model	NOUN
faba-243	215	13	revenue	revenue	NOUN
faba-243	215	14	per	per	ADP
faba-243	215	15	share	share	NOUN
faba-243	215	16	,	,	PUNCT
faba-243	215	17	tobin	tobin	PROPN
faba-243	215	18	's	's	PART
faba-243	215	19	q	q	PROPN
faba-243	215	20	rps	rps	PROPN
faba-243	215	21	,	,	PUNCT
faba-243	215	22	tq	tq	ADV
faba-243	215	23	tsr	tsr	PROPN
faba-243	215	24	=	=	SYM
faba-243	215	25	α	α	PROPN
faba-243	216	1	+	+	X
faba-243	216	2	β₁*rps	β₁*rps	X
faba-243	216	3	+	+	CCONJ
faba-243	216	4	β₂	β₂	NOUN
faba-243	216	5	*	*	PUNCT
faba-243	216	6	tq+	tq+	NOUN
faba-243	216	7	ε	ε	PROPN
faba-243	216	8	tobin	tobin	PROPN
faba-243	216	9	's	's	PART
faba-243	216	10	q	q	NOUN
faba-243	216	11	,	,	PUNCT
faba-243	216	12	value	value	NOUN
faba-243	216	13	rate	rate	NOUN
faba-243	216	14	per	per	ADP
faba-243	216	15	share	share	NOUN
faba-243	216	16	tq	tq	ADV
faba-243	216	17	,	,	PUNCT
faba-243	216	18	vrps	vrps	PROPN
faba-243	216	19	tsr	tsr	PROPN
faba-243	216	20	=	=	SYM
faba-243	216	21	α	α	PROPN
faba-243	217	1	+	+	CCONJ
faba-243	217	2	β₁*tq	β₁*tq	PUNCT
faba-243	218	1	+	+	NUM
faba-243	218	2	β₂	β₂	NOUN
faba-243	218	3	*	*	ADJ
faba-243	218	4	vrps	vrps	NOUN
faba-243	218	5	+	+	X
faba-243	218	6	ε	ε	PROPN
faba-243	218	7	source	source	NOUN
faba-243	218	8	:	:	PUNCT
faba-243	218	9	authors	author	NOUN
faba-243	218	10	’	’	PART
faba-243	218	11	compilation	compilation	NOUN
faba-243	218	12	table	table	NOUN
faba-243	218	13	14	14	NUM
faba-243	218	14	.	.	PUNCT
faba-243	219	1	two	two	NUM
faba-243	219	2	factor	factor	NOUN
faba-243	219	3	regression	regression	NOUN
faba-243	219	4	model	model	NOUN
faba-243	219	5	using	use	VERB
faba-243	219	6	the	the	DET
faba-243	219	7	two	two	NUM
faba-243	219	8	highest	high	ADJ
faba-243	219	9	ranked	rank	VERB
faba-243	219	10	traditional	traditional	ADJ
faba-243	219	11	performance	performance	NOUN
faba-243	219	12	indicators	indicator	NOUN
faba-243	219	13	performance	performance	NOUN
faba-243	219	14	indicators	indicator	NOUN
faba-243	219	15	variable	variable	ADJ
faba-243	219	16	abbreviation	abbreviation	NOUN
faba-243	219	17	coefficient	coefficient	NOUN
faba-243	219	18	std	std	NOUN
faba-243	219	19	.	.	NOUN
faba-243	219	20	error	error	NOUN
faba-243	219	21	t	t	NOUN
faba-243	219	22	-	-	PUNCT
faba-243	219	23	statistic	statistic	NOUN
faba-243	219	24	p	p	NOUN
faba-243	219	25	-	-	PUNCT
faba-243	219	26	value	value	NOUN
faba-243	219	27	r2	r2	PROPN
faba-243	219	28	rank	rank	NOUN
faba-243	219	29	revenue	revenue	NOUN
faba-243	219	30	per	per	ADP
faba-243	219	31	share	share	NOUN
faba-243	219	32	rps	rps	PROPN
faba-243	219	33	0.5584	0.5584	NUM
faba-243	219	34	0.0412	0.0412	NUM
faba-243	219	35	13.5623	13.5623	NUM
faba-243	219	36	0.00	0.00	NUM
faba-243	219	37	0.36907	0.36907	NUM
faba-243	219	38	1	1	NUM
faba-243	219	39	tobin	tobin	NOUN
faba-243	219	40	's	's	PART
faba-243	219	41	q	q	NOUN
faba-243	219	42	tq	tq	ADP
faba-243	219	43	23.2050	23.2050	NUM
faba-243	219	44	1.4604	1.4604	NUM
faba-243	219	45	15.8890	15.8890	NUM
faba-243	219	46	0.00	0.00	NUM
faba-243	219	47	source	source	NOUN
faba-243	219	48	:	:	PUNCT
faba-243	219	49	authors	author	NOUN
faba-243	219	50	’	’	PART
faba-243	219	51	compilation	compilation	NOUN
faba-243	219	52	table	table	NOUN
faba-243	219	53	15	15	NUM
faba-243	219	54	.	.	PUNCT
faba-243	220	1	two	two	NUM
faba-243	220	2	factor	factor	NOUN
faba-243	220	3	regression	regression	NOUN
faba-243	220	4	model	model	NOUN
faba-243	220	5	using	use	VERB
faba-243	220	6	the	the	DET
faba-243	220	7	highest	high	ADJ
faba-243	220	8	ranked	rank	VERB
faba-243	220	9	traditional	traditional	ADJ
faba-243	220	10	and	and	CCONJ
faba-243	220	11	value	value	NOUN
faba-243	220	12	-	-	PUNCT
faba-243	220	13	oriented	orient	VERB
faba-243	220	14	performance	performance	NOUN
faba-243	220	15	indicators	indicator	NOUN
faba-243	220	16	performance	performance	NOUN
faba-243	220	17	indicators	indicator	NOUN
faba-243	220	18	variable	variable	ADJ
faba-243	220	19	abbreviation	abbreviation	NOUN
faba-243	220	20	coefficient	coefficient	NOUN
faba-243	220	21	std	std	NOUN
faba-243	220	22	.	.	NOUN
faba-243	220	23	error	error	NOUN
faba-243	220	24	t	t	NOUN
faba-243	220	25	-	-	PUNCT
faba-243	220	26	statistic	statistic	NOUN
faba-243	220	27	p	p	NOUN
faba-243	220	28	-	-	PUNCT
faba-243	220	29	value	value	NOUN
faba-243	220	30	r2	r2	PROPN
faba-243	220	31	rank	rank	PROPN
faba-243	220	32	tobin	tobin	PROPN
faba-243	220	33	's	's	PART
faba-243	220	34	q	q	NOUN
faba-243	220	35	tq	tq	ADP
faba-243	220	36	28.7588	28.7588	NUM
faba-243	220	37	1.5180	1.5180	NUM
faba-243	220	38	18.9455	18.9455	NUM
faba-243	220	39	0.0000	0.0000	NUM
faba-243	220	40	0.26019	0.26019	NUM
faba-243	220	41	2	2	NUM
faba-243	220	42	value	value	NOUN
faba-243	220	43	rate	rate	NOUN
faba-243	220	44	per	per	ADP
faba-243	220	45	share	share	NOUN
faba-243	220	46	vrps	vrps	VERB
faba-243	220	47	18.9156	18.9156	NUM
faba-243	220	48	8.7410	8.7410	NUM
faba-243	220	49	2.1640	2.1640	NUM
faba-243	220	50	0.0307	0.0307	NUM
faba-243	220	51	source	source	NOUN
faba-243	220	52	:	:	PUNCT
faba-243	220	53	authors	author	NOUN
faba-243	220	54	’	’	PART
faba-243	220	55	compilation	compilation	NOUN
faba-243	220	56	discussion	discussion	NOUN
faba-243	220	57	this	this	DET
faba-243	220	58	study	study	NOUN
faba-243	220	59	examines	examine	VERB
faba-243	220	60	the	the	DET
faba-243	220	61	role	role	NOUN
faba-243	220	62	that	that	PRON
faba-243	220	63	key	key	ADJ
faba-243	220	64	performance	performance	NOUN
faba-243	220	65	indicators	indicator	NOUN
faba-243	220	66	play	play	VERB
faba-243	220	67	in	in	ADP
faba-243	220	68	changes	change	NOUN
faba-243	220	69	in	in	ADP
faba-243	220	70	total	total	ADJ
faba-243	220	71	stockholder	stockholder	NOUN
faba-243	220	72	return	return	NOUN
faba-243	220	73	.	.	PUNCT
faba-243	221	1	specifically	specifically	ADV
faba-243	221	2	,	,	PUNCT
faba-243	221	3	the	the	DET
faba-243	221	4	paper	paper	NOUN
faba-243	221	5	examines	examine	VERB
faba-243	221	6	the	the	DET
faba-243	221	7	differences	difference	NOUN
faba-243	221	8	in	in	ADP
faba-243	221	9	traditional	traditional	ADJ
faba-243	221	10	performance	performance	NOUN
faba-243	221	11	indicators	indicator	NOUN
faba-243	221	12	and	and	CCONJ
faba-243	221	13	value	value	NOUN
faba-243	221	14	-	-	PUNCT
faba-243	221	15	oriented	orient	VERB
faba-243	221	16	performance	performance	NOUN
faba-243	221	17	indicators	indicator	NOUN
faba-243	221	18	.	.	PUNCT
faba-243	222	1	based	base	VERB
faba-243	222	2	on	on	ADP
faba-243	222	3	an	an	DET
faba-243	222	4	extensive	extensive	ADJ
faba-243	222	5	dataset	dataset	NOUN
faba-243	222	6	of	of	ADP
faba-243	222	7	european	european	ADJ
faba-243	222	8	companies	company	NOUN
faba-243	222	9	listed	list	VERB
faba-243	222	10	in	in	ADP
faba-243	222	11	standard	standard	ADJ
faba-243	222	12	indices	index	NOUN
faba-243	222	13	–	–	PUNCT
faba-243	222	14	the	the	DET
faba-243	222	15	cac	cac	PROPN
faba-243	222	16	40	40	NUM
faba-243	222	17	,	,	PUNCT
faba-243	222	18	dax	dax	PROPN
faba-243	222	19	40	40	NUM
faba-243	222	20	,	,	PUNCT
faba-243	222	21	mib	mib	PROPN
faba-243	222	22	and	and	CCONJ
faba-243	222	23	ibex	ibex	PROPN
faba-243	222	24	35	35	NUM
faba-243	222	25	–	–	PUNCT
faba-243	222	26	and	and	CCONJ
faba-243	222	27	the	the	DET
faba-243	222	28	analysis	analysis	NOUN
faba-243	222	29	for	for	ADP
faba-243	222	30	data	datum	NOUN
faba-243	222	31	over	over	ADP
faba-243	222	32	a	a	DET
faba-243	222	33	time	time	NOUN
faba-243	222	34	period	period	NOUN
faba-243	222	35	of	of	ADP
faba-243	222	36	10	10	NUM
faba-243	222	37	years	year	NOUN
faba-243	222	38	we	we	PRON
faba-243	222	39	examined	examine	VERB
faba-243	222	40	the	the	DET
faba-243	222	41	predictive	predictive	ADJ
faba-243	222	42	power	power	NOUN
faba-243	222	43	of	of	ADP
faba-243	222	44	traditional	traditional	ADJ
faba-243	222	45	and	and	CCONJ
faba-243	222	46	value	value	NOUN
faba-243	222	47	-	-	PUNCT
faba-243	222	48	based	base	VERB
faba-243	222	49	performance	performance	NOUN
faba-243	222	50	measures	measure	NOUN
faba-243	222	51	for	for	ADP
faba-243	222	52	total	total	ADJ
faba-243	222	53	stockholder	stockholder	NOUN
faba-243	222	54	return	return	NOUN
faba-243	222	55	.	.	PUNCT
faba-243	223	1	of	of	ADP
faba-243	223	2	the	the	DET
faba-243	223	3	19	19	NUM
faba-243	223	4	analyzed	analyze	VERB
faba-243	223	5	performance	performance	NOUN
faba-243	223	6	indicators	indicator	NOUN
faba-243	223	7	2	2	NUM
faba-243	223	8	traditional	traditional	ADJ
faba-243	223	9	kpis	kpis	PROPN
faba-243	223	10	showed	show	VERB
faba-243	223	11	a	a	DET
faba-243	223	12	significant	significant	ADJ
faba-243	223	13	prediction	prediction	NOUN
faba-243	223	14	ability	ability	NOUN
faba-243	223	15	for	for	ADP
faba-243	223	16	the	the	DET
faba-243	223	17	tsr	tsr	PROPN
faba-243	223	18	while	while	SCONJ
faba-243	223	19	none	none	NOUN
faba-243	223	20	of	of	ADP
faba-243	223	21	the	the	DET
faba-243	223	22	7	7	NUM
faba-243	223	23	value	value	NOUN
faba-243	223	24	-	-	PUNCT
faba-243	223	25	based	base	VERB
faba-243	223	26	performance	performance	NOUN
faba-243	223	27	indicators	indicator	NOUN
faba-243	223	28	showed	show	VERB
faba-243	223	29	a	a	DET
faba-243	223	30	similar	similar	ADJ
faba-243	223	31	significance	significance	NOUN
faba-243	223	32	.	.	PUNCT
faba-243	224	1	among	among	ADP
faba-243	224	2	the	the	DET
faba-243	224	3	traditional	traditional	ADJ
faba-243	224	4	performance	performance	NOUN
faba-243	224	5	indicators	indicator	NOUN
faba-243	224	6	tobin	tobin	PROPN
faba-243	224	7	’s	’s	PART
faba-243	224	8	q	q	PROPN
faba-243	224	9	was	be	AUX
faba-243	224	10	the	the	DET
faba-243	224	11	strongest	strong	ADJ
faba-243	224	12	predictor	predictor	NOUN
faba-243	224	13	for	for	ADP
faba-243	224	14	tsr	tsr	PROPN
faba-243	224	15	.	.	PUNCT
faba-243	225	1	in	in	ADP
faba-243	225	2	contrast	contrast	NOUN
faba-243	225	3	the	the	DET
faba-243	225	4	value	value	NOUN
faba-243	225	5	-	-	PUNCT
faba-243	225	6	oriented	orient	VERB
faba-243	225	7	indicators	indicator	NOUN
faba-243	225	8	were	be	AUX
faba-243	225	9	not	not	PART
faba-243	225	10	significant	significant	ADJ
faba-243	225	11	,	,	PUNCT
faba-243	225	12	so	so	SCONJ
faba-243	225	13	we	we	PRON
faba-243	225	14	can	can	AUX
faba-243	225	15	not	not	PART
faba-243	225	16	assume	assume	VERB
faba-243	225	17	any	any	DET
faba-243	225	18	predictive	predictive	ADJ
faba-243	225	19	power	power	NOUN
faba-243	225	20	.	.	PUNCT
faba-243	226	1	these	these	DET
faba-243	226	2	results	result	NOUN
faba-243	226	3	imply	imply	VERB
faba-243	226	4	that	that	SCONJ
faba-243	226	5	traditional	traditional	ADJ
faba-243	226	6	performance	performance	NOUN
faba-243	226	7	indicators	indicator	NOUN
faba-243	226	8	still	still	ADV
faba-243	226	9	play	play	VERB
faba-243	226	10	an	an	DET
faba-243	226	11	important	important	ADJ
faba-243	226	12	role	role	NOUN
faba-243	226	13	in	in	ADP
faba-243	226	14	explaining	explain	VERB
faba-243	226	15	total	total	ADJ
faba-243	226	16	shareholder	shareholder	NOUN
faba-243	226	17	return	return	NOUN
faba-243	226	18	despite	despite	SCONJ
faba-243	226	19	the	the	DET
faba-243	226	20	theoretical	theoretical	ADJ
faba-243	226	21	advantages	advantage	NOUN
faba-243	226	22	that	that	PRON
faba-243	226	23	value	value	NOUN
faba-243	226	24	based	base	VERB
faba-243	226	25	performance	performance	NOUN
faba-243	226	26	indicators	indicator	NOUN
faba-243	226	27	could	could	AUX
faba-243	226	28	have	have	VERB
faba-243	226	29	.	.	PUNCT
faba-243	227	1	this	this	PRON
faba-243	227	2	might	might	AUX
faba-243	227	3	be	be	AUX
faba-243	227	4	caused	cause	VERB
faba-243	227	5	by	by	ADP
faba-243	227	6	the	the	DET
faba-243	227	7	established	establish	VERB
faba-243	227	8	processes	process	NOUN
faba-243	227	9	to	to	PART
faba-243	227	10	evaluate	evaluate	VERB
faba-243	227	11	these	these	DET
faba-243	227	12	indicators	indicator	NOUN
faba-243	227	13	and	and	CCONJ
faba-243	227	14	the	the	DET
faba-243	227	15	availability	availability	NOUN
faba-243	227	16	of	of	ADP
faba-243	227	17	the	the	DET
faba-243	227	18	data	datum	NOUN
faba-243	227	19	for	for	ADP
faba-243	227	20	these	these	DET
faba-243	227	21	indicators	indicator	NOUN
faba-243	227	22	for	for	ADP
faba-243	227	23	investors	investor	NOUN
faba-243	227	24	and	and	CCONJ
faba-243	227	25	analysts	analyst	NOUN
faba-243	227	26	.	.	PUNCT
faba-243	228	1	an	an	DET
faba-243	228	2	additional	additional	ADJ
faba-243	228	3	role	role	NOUN
faba-243	228	4	might	might	AUX
faba-243	228	5	play	play	VERB
faba-243	228	6	,	,	PUNCT
faba-243	228	7	that	that	SCONJ
faba-243	228	8	the	the	DET
faba-243	228	9	traditional	traditional	ADJ
faba-243	228	10	indicators	indicator	NOUN
faba-243	228	11	offer	offer	VERB
faba-243	228	12	a	a	DET
faba-243	228	13	more	more	ADV
faba-243	228	14	straight	straight	ADJ
faba-243	228	15	forward	forward	ADJ
faba-243	228	16	approach	approach	NOUN
faba-243	228	17	in	in	ADP
faba-243	228	18	interpreting	interpret	VERB
faba-243	228	19	the	the	DET
faba-243	228	20	performance	performance	NOUN
faba-243	228	21	of	of	ADP
faba-243	228	22	a	a	DET
faba-243	228	23	company	company	NOUN
faba-243	228	24	.	.	PUNCT
faba-243	229	1	our	our	PRON
faba-243	229	2	results	result	NOUN
faba-243	229	3	are	be	AUX
faba-243	229	4	in	in	ADP
faba-243	229	5	line	line	NOUN
faba-243	229	6	with	with	ADP
faba-243	229	7	a	a	DET
faba-243	229	8	current	current	ADJ
faba-243	229	9	study	study	NOUN
faba-243	229	10	that	that	PRON
faba-243	229	11	examined	examine	VERB
faba-243	229	12	the	the	DET
faba-243	229	13	efficacy	efficacy	NOUN
faba-243	229	14	of	of	ADP
faba-243	229	15	value	value	NOUN
faba-243	229	16	-	-	PUNCT
faba-243	229	17	based	base	VERB
faba-243	229	18	indicators	indicator	NOUN
faba-243	229	19	in	in	ADP
faba-243	229	20	relation	relation	NOUN
faba-243	229	21	to	to	ADP
faba-243	229	22	tsr	tsr	PROPN
faba-243	229	23	prediction	prediction	NOUN
faba-243	229	24	.	.	PUNCT
faba-243	230	1	a	a	DET
faba-243	230	2	study	study	NOUN
faba-243	230	3	of	of	ADP
faba-243	230	4	makhija	makhija	NOUN
faba-243	230	5	and	and	CCONJ
faba-243	230	6	trivedi	trivedi	PROPN
faba-243	230	7	(	(	PUNCT
faba-243	230	8	2021	2021	NUM
faba-243	230	9	)	)	PUNCT
faba-243	230	10	,	,	PUNCT
faba-243	230	11	that	that	PRON
faba-243	230	12	examined	examine	VERB
faba-243	230	13	a	a	DET
faba-243	230	14	sample	sample	NOUN
faba-243	230	15	of	of	ADP
faba-243	230	16	indian	indian	ADJ
faba-243	230	17	-	-	PUNCT
faba-243	230	18	listed	list	VERB
faba-243	230	19	companies	company	NOUN
faba-243	230	20	analyzed	analyze	VERB
faba-243	230	21	that	that	SCONJ
faba-243	230	22	performance	performance	NOUN
faba-243	230	23	indicators	indicator	NOUN
faba-243	230	24	like	like	ADP
faba-243	230	25	economic	economic	ADJ
faba-243	230	26	value	value	NOUN
faba-243	230	27	added	add	VERB
faba-243	230	28	(	(	PUNCT
faba-243	230	29	eva	eva	NOUN
faba-243	230	30	)	)	PUNCT
faba-243	230	31	and	and	CCONJ
faba-243	230	32	cash	cash	NOUN
faba-243	230	33	value	value	NOUN
faba-243	230	34	added	add	VERB
faba-243	230	35	(	(	PUNCT
faba-243	230	36	cva	cva	PROPN
faba-243	230	37	)	)	PUNCT
faba-243	230	38	offer	offer	VERB
faba-243	230	39	noteworthy	noteworthy	ADJ
faba-243	230	40	insights	insight	NOUN
faba-243	230	41	into	into	ADP
faba-243	230	42	a	a	DET
faba-243	230	43	company	company	NOUN
faba-243	230	44	but	but	CCONJ
faba-243	230	45	do	do	AUX
faba-243	230	46	not	not	PART
faba-243	230	47	offer	offer	VERB
faba-243	230	48	the	the	DET
faba-243	230	49	same	same	ADJ
faba-243	230	50	precise	precise	ADJ
faba-243	230	51	prediction	prediction	NOUN
faba-243	230	52	ability	ability	NOUN
faba-243	230	53	as	as	ADP
faba-243	230	54	traditional	traditional	ADJ
faba-243	230	55	performance	performance	NOUN
faba-243	230	56	indicators	indicator	NOUN
faba-243	230	57	.	.	PUNCT
faba-243	231	1	the	the	DET
faba-243	231	2	authors	author	NOUN
faba-243	231	3	hauser	hauser	PROPN
faba-243	231	4	et	et	PROPN
faba-243	231	5	al	al	PROPN
faba-243	231	6	.	.	PROPN
faba-243	231	7	(	(	PUNCT
faba-243	231	8	2022	2022	NUM
faba-243	231	9	)	)	PUNCT
faba-243	231	10	conclude	conclude	VERB
faba-243	231	11	similar	similar	ADJ
faba-243	231	12	results	result	NOUN
faba-243	231	13	,	,	PUNCT
faba-243	231	14	that	that	DET
faba-243	231	15	traditional	traditional	ADJ
faba-243	231	16	performance	performance	NOUN
faba-243	231	17	indicators	indicator	NOUN
faba-243	231	18	like	like	ADP
faba-243	231	19	return	return	VERB
faba-243	231	20	on	on	ADP
faba-243	231	21	capital	capital	NOUN
faba-243	231	22	invested	invest	VERB
faba-243	231	23	and	and	CCONJ
faba-243	231	24	earnings	earning	NOUN
faba-243	231	25	per	per	ADP
faba-243	231	26	share	share	NOUN
faba-243	231	27	correlate	correlate	VERB
faba-243	231	28	stronger	strong	ADJ
faba-243	231	29	with	with	ADP
faba-243	231	30	market	market	NOUN
faba-243	231	31	reactions	reaction	NOUN
faba-243	231	32	in	in	ADP
faba-243	231	33	short	short	ADJ
faba-243	231	34	to	to	PART
faba-243	231	35	medium	medium	ADJ
faba-243	231	36	time	time	NOUN
faba-243	231	37	horizons	horizon	NOUN
faba-243	231	38	,	,	PUNCT
faba-243	231	39	especially	especially	ADV
faba-243	231	40	if	if	SCONJ
faba-243	231	41	market	market	NOUN
faba-243	231	42	conditions	condition	NOUN
faba-243	231	43	are	be	AUX
faba-243	231	44	volatile	volatile	ADJ
faba-243	231	45	.	.	PUNCT
faba-243	232	1	while	while	SCONJ
faba-243	232	2	these	these	DET
faba-243	232	3	analyses	analysis	NOUN
faba-243	232	4	found	find	VERB
faba-243	232	5	varying	vary	VERB
faba-243	232	6	degrees	degree	NOUN
faba-243	232	7	of	of	ADP
faba-243	232	8	predictive	predictive	ADJ
faba-243	232	9	power	power	NOUN
faba-243	232	10	of	of	ADP
faba-243	232	11	the	the	DET
faba-243	232	12	value	value	NOUN
faba-243	232	13	-	-	PUNCT
faba-243	232	14	oriented	orient	VERB
faba-243	232	15	performance	performance	NOUN
faba-243	232	16	indicators	indicator	NOUN
faba-243	232	17	the	the	DET
faba-243	232	18	strong	strong	ADJ
faba-243	232	19	focus	focus	NOUN
faba-243	232	20	lay	lie	VERB
faba-243	232	21	on	on	ADP
faba-243	232	22	the	the	DET
faba-243	232	23	eva	eva	NOUN
faba-243	232	24	model	model	NOUN
faba-243	232	25	.	.	PUNCT
faba-243	233	1	in	in	ADP
faba-243	233	2	contrast	contrast	NOUN
faba-243	233	3	to	to	ADP
faba-243	233	4	this	this	PRON
faba-243	233	5	our	our	PRON
faba-243	233	6	research	research	NOUN
faba-243	233	7	focuses	focus	VERB
faba-243	233	8	on	on	ADP
faba-243	233	9	novel	novel	ADJ
faba-243	233	10	performance	performance	NOUN
faba-243	233	11	indicators	indicator	NOUN
faba-243	233	12	that	that	PRON
faba-243	233	13	incrementally	incrementally	ADV
faba-243	233	14	build	build	VERB
faba-243	233	15	on	on	ADP
faba-243	233	16	previous	previous	ADJ
faba-243	233	17	studies	study	NOUN
faba-243	233	18	that	that	PRON
faba-243	233	19	have	have	AUX
faba-243	233	20	shown	show	VERB
faba-243	233	21	results	result	NOUN
faba-243	233	22	using	use	VERB
faba-243	233	23	a	a	DET
faba-243	233	24	more	more	ADV
faba-243	233	25	differentiated	differentiated	ADJ
faba-243	233	26	approach	approach	NOUN
faba-243	233	27	regarding	regard	VERB
faba-243	233	28	value	value	NOUN
faba-243	233	29	-	-	PUNCT
faba-243	233	30	oriented	orient	VERB
faba-243	233	31	matthias	matthias	PROPN
faba-243	233	32	olivier	olivier	NOUN
faba-243	233	33	,	,	PUNCT
faba-243	233	34	roland	roland	VERB
faba-243	233	35	wolf	wolf	PROPN
faba-243	233	36	/	/	SYM
faba-243	233	37	finance	finance	NOUN
faba-243	233	38	,	,	PUNCT
faba-243	233	39	accounting	accounting	NOUN
faba-243	233	40	and	and	CCONJ
faba-243	233	41	business	business	NOUN
faba-243	233	42	analysis	analysis	NOUN
faba-243	233	43	,	,	PUNCT
faba-243	233	44	volume	volume	NOUN
faba-243	233	45	7	7	NUM
faba-243	233	46	,	,	PUNCT
faba-243	233	47	issue	issue	NOUN
faba-243	233	48	1	1	NUM
faba-243	233	49	,	,	PUNCT
faba-243	233	50	2025	2025	NUM
faba-243	233	51	41	41	NUM
faba-243	233	52	performance	performance	NOUN
faba-243	233	53	indicators	indicator	NOUN
faba-243	233	54	.	.	PUNCT
faba-243	234	1	previous	previous	ADJ
faba-243	234	2	studies	study	NOUN
faba-243	234	3	into	into	ADP
faba-243	234	4	the	the	DET
faba-243	234	5	concept	concept	NOUN
faba-243	234	6	of	of	ADP
faba-243	234	7	novel	novel	ADJ
faba-243	234	8	performance	performance	NOUN
faba-243	234	9	indicators	indicator	NOUN
faba-243	234	10	have	have	AUX
faba-243	234	11	shown	show	VERB
faba-243	234	12	,	,	PUNCT
faba-243	234	13	that	that	SCONJ
faba-243	234	14	the	the	DET
faba-243	234	15	predictive	predictive	ADJ
faba-243	234	16	power	power	NOUN
faba-243	234	17	of	of	ADP
faba-243	234	18	novel	novel	ADJ
faba-243	234	19	performance	performance	NOUN
faba-243	234	20	indicators	indicator	NOUN
faba-243	234	21	offers	offer	VERB
faba-243	234	22	predictive	predictive	ADJ
faba-243	234	23	powers	power	NOUN
faba-243	234	24	that	that	PRON
faba-243	234	25	lie	lie	VERB
faba-243	234	26	between	between	ADP
faba-243	234	27	7,7	7,7	NUM
faba-243	234	28	and	and	CCONJ
faba-243	234	29	19,4	19,4	NUM
faba-243	234	30	%	%	NOUN
faba-243	234	31	(	(	PUNCT
faba-243	234	32	see	see	VERB
faba-243	234	33	table	table	NOUN
faba-243	234	34	below	below	ADP
faba-243	234	35	)	)	PUNCT
faba-243	234	36	.	.	PUNCT
faba-243	235	1	table	table	NOUN
faba-243	235	2	16	16	NUM
faba-243	235	3	.	.	PUNCT
faba-243	236	1	independent	independent	ADJ
faba-243	236	2	variables	variable	NOUN
faba-243	236	3	:	:	PUNCT
faba-243	236	4	traditional	traditional	ADJ
faba-243	236	5	performance	performance	NOUN
faba-243	236	6	indicators	indicator	NOUN
faba-243	236	7	previous	previous	ADJ
faba-243	236	8	research	research	NOUN
faba-243	236	9	value	value	NOUN
faba-243	236	10	oriented	orient	VERB
faba-243	236	11	performance	performance	NOUN
faba-243	236	12	indicator	indicator	NOUN
faba-243	236	13	r	r	NOUN
faba-243	236	14	-	-	PUNCT
faba-243	236	15	squared	square	VERB
faba-243	236	16	of	of	ADP
faba-243	236	17	model	model	NOUN
faba-243	236	18	kümpel	kümpel	PROPN
faba-243	236	19	et	et	PROPN
faba-243	236	20	al	al	PROPN
faba-243	236	21	.	.	PROPN
faba-243	236	22	(	(	PUNCT
faba-243	236	23	2021a	2021a	NUM
faba-243	236	24	)	)	PUNCT
faba-243	236	25	value	value	NOUN
faba-243	236	26	added	add	VERB
faba-243	236	27	and	and	CCONJ
faba-243	236	28	value	value	NOUN
faba-243	236	29	rate	rate	NOUN
faba-243	236	30	(	(	PUNCT
faba-243	236	31	cfrv	cfrv	NOUN
faba-243	236	32	/	/	SYM
faba-243	236	33	fom	fom	NOUN
faba-243	236	34	)	)	PUNCT
faba-243	236	35	0.1937	0.1937	NUM
faba-243	237	1	kümpel	kümpel	NOUN
faba-243	237	2	et	et	PROPN
faba-243	237	3	al	al	PROPN
faba-243	237	4	.	.	PROPN
faba-243	237	5	(	(	PUNCT
faba-243	237	6	2021b	2021b	NUM
faba-243	237	7	)	)	PUNCT
faba-243	237	8	price	price	NOUN
faba-243	237	9	value	value	NOUN
faba-243	237	10	ratio	ratio	NOUN
faba-243	237	11	(	(	PUNCT
faba-243	237	12	cfrv	cfrv	NOUN
faba-243	237	13	/	/	SYM
faba-243	237	14	fom	fom	NOUN
faba-243	237	15	)	)	PUNCT
faba-243	237	16	0.077	0.077	NUM
faba-243	237	17	source	source	NOUN
faba-243	237	18	:	:	PUNCT
faba-243	237	19	authors	author	NOUN
faba-243	237	20	’	'	PUNCT
faba-243	237	21	compilation	compilation	NOUN
faba-243	237	22	the	the	DET
faba-243	237	23	findings	finding	NOUN
faba-243	237	24	in	in	ADP
faba-243	237	25	this	this	DET
faba-243	237	26	paper	paper	NOUN
faba-243	237	27	show	show	VERB
faba-243	237	28	that	that	SCONJ
faba-243	237	29	value	value	NOUN
faba-243	237	30	-	-	PUNCT
faba-243	237	31	oriented	orient	VERB
faba-243	237	32	performance	performance	NOUN
faba-243	237	33	indicators	indicator	NOUN
faba-243	237	34	have	have	VERB
faba-243	237	35	less	less	ADJ
faba-243	237	36	predictive	predictive	ADJ
faba-243	237	37	power	power	NOUN
faba-243	237	38	than	than	ADP
faba-243	237	39	traditional	traditional	ADJ
faba-243	237	40	performance	performance	NOUN
faba-243	237	41	indicators	indicator	NOUN
faba-243	237	42	.	.	PUNCT
faba-243	238	1	the	the	DET
faba-243	238	2	cause	cause	NOUN
faba-243	238	3	for	for	ADP
faba-243	238	4	the	the	DET
faba-243	238	5	relatively	relatively	ADV
faba-243	238	6	high	high	ADJ
faba-243	238	7	predictive	predictive	ADJ
faba-243	238	8	power	power	NOUN
faba-243	238	9	of	of	ADP
faba-243	238	10	traditional	traditional	ADJ
faba-243	238	11	performance	performance	NOUN
faba-243	238	12	indicators	indicator	NOUN
faba-243	238	13	can	can	AUX
faba-243	238	14	be	be	AUX
faba-243	238	15	caused	cause	VERB
faba-243	238	16	by	by	ADP
faba-243	238	17	a	a	DET
faba-243	238	18	number	number	NOUN
faba-243	238	19	of	of	ADP
faba-243	238	20	factors	factor	NOUN
faba-243	238	21	.	.	PUNCT
faba-243	239	1	however	however	ADV
faba-243	239	2	,	,	PUNCT
faba-243	239	3	one	one	NUM
faba-243	239	4	explanation	explanation	NOUN
faba-243	239	5	might	might	AUX
faba-243	239	6	be	be	AUX
faba-243	239	7	that	that	SCONJ
faba-243	239	8	valuebased	valuebase	VERB
faba-243	239	9	management	management	NOUN
faba-243	239	10	principles	principle	NOUN
faba-243	239	11	have	have	AUX
faba-243	239	12	not	not	PART
faba-243	239	13	penetrated	penetrate	VERB
faba-243	239	14	the	the	DET
faba-243	239	15	approaches	approach	NOUN
faba-243	239	16	to	to	ADP
faba-243	239	17	strategic	strategic	ADJ
faba-243	239	18	controlling	controlling	NOUN
faba-243	239	19	as	as	ADV
faba-243	239	20	much	much	ADV
faba-243	239	21	as	as	SCONJ
faba-243	239	22	one	one	PRON
faba-243	239	23	would	would	AUX
faba-243	239	24	expect	expect	VERB
faba-243	239	25	in	in	ADP
faba-243	239	26	light	light	NOUN
faba-243	239	27	of	of	ADP
faba-243	239	28	the	the	DET
faba-243	239	29	popularity	popularity	NOUN
faba-243	239	30	of	of	ADP
faba-243	239	31	the	the	DET
faba-243	239	32	shareholder	shareholder	NOUN
faba-243	239	33	-	-	PUNCT
faba-243	239	34	based	base	VERB
faba-243	239	35	management	management	NOUN
faba-243	239	36	approach	approach	NOUN
faba-243	239	37	.	.	PUNCT
faba-243	240	1	this	this	PRON
faba-243	240	2	could	could	AUX
faba-243	240	3	lead	lead	VERB
faba-243	240	4	to	to	ADP
faba-243	240	5	the	the	DET
faba-243	240	6	conclusion	conclusion	NOUN
faba-243	240	7	that	that	SCONJ
faba-243	240	8	an	an	DET
faba-243	240	9	increase	increase	NOUN
faba-243	240	10	in	in	ADP
faba-243	240	11	shareholder	shareholder	NOUN
faba-243	240	12	value	value	NOUN
faba-243	240	13	could	could	AUX
faba-243	240	14	be	be	AUX
faba-243	240	15	possible	possible	ADJ
faba-243	240	16	if	if	SCONJ
faba-243	240	17	value	value	NOUN
faba-243	240	18	-	-	PUNCT
faba-243	240	19	based	base	VERB
faba-243	240	20	management	management	NOUN
faba-243	240	21	approaches	approach	NOUN
faba-243	240	22	were	be	AUX
faba-243	240	23	applied	apply	VERB
faba-243	240	24	more	more	ADV
faba-243	240	25	widely	widely	ADV
faba-243	240	26	in	in	ADP
faba-243	240	27	practice	practice	NOUN
faba-243	240	28	.	.	PUNCT
faba-243	241	1	further	further	ADJ
faba-243	241	2	research	research	NOUN
faba-243	241	3	is	be	AUX
faba-243	241	4	necessary	necessary	ADJ
faba-243	241	5	to	to	PART
faba-243	241	6	evaluate	evaluate	VERB
faba-243	241	7	which	which	DET
faba-243	241	8	reasons	reason	NOUN
faba-243	241	9	are	be	AUX
faba-243	241	10	responsible	responsible	ADJ
faba-243	241	11	reserved	reserve	VERB
faba-243	241	12	attitudes	attitude	NOUN
faba-243	241	13	toward	toward	ADP
faba-243	241	14	the	the	DET
faba-243	241	15	application	application	NOUN
faba-243	241	16	of	of	ADP
faba-243	241	17	these	these	DET
faba-243	241	18	models	model	NOUN
faba-243	241	19	.	.	PUNCT
faba-243	242	1	references	reference	NOUN
faba-243	242	2	akerlof	akerlof	VERB
faba-243	242	3	,	,	PUNCT
faba-243	242	4	g.	g.	PROPN
faba-243	242	5	a.	a.	NOUN
faba-243	242	6	1970	1970	NUM
faba-243	242	7	.	.	PUNCT
faba-243	243	1	the	the	DET
faba-243	243	2	market	market	NOUN
faba-243	243	3	for	for	ADP
faba-243	243	4	'	'	PUNCT
faba-243	243	5	lemons	lemon	NOUN
faba-243	243	6	'	'	PART
faba-243	243	7	:	:	PUNCT
faba-243	243	8	quality	quality	NOUN
faba-243	243	9	uncertainty	uncertainty	NOUN
faba-243	243	10	and	and	CCONJ
faba-243	243	11	the	the	DET
faba-243	243	12	market	market	NOUN
faba-243	243	13	mechanism	mechanism	NOUN
faba-243	243	14	.	.	PUNCT
faba-243	244	1	quarterly	quarterly	ADJ
faba-243	244	2	journal	journal	NOUN
faba-243	244	3	of	of	ADP
faba-243	244	4	economics	economic	NOUN
faba-243	244	5	,	,	PUNCT
faba-243	244	6	84(3	84(3	NUM
faba-243	244	7	):	):	PUNCT
faba-243	244	8	488–500	488–500	NUM
faba-243	244	9	.	.	PUNCT
faba-243	245	1	the	the	DET
faba-243	245	2	mit	mit	PROPN
faba-243	245	3	press	press	NOUN
faba-243	245	4	.	.	PUNCT
faba-243	246	1	https://www.sfu.ca/~wainwrig/econ400/akerlof.pdf	https://www.sfu.ca/~wainwrig/econ400/akerlof.pdf	PROPN
faba-243	246	2	ali	ali	PROPN
faba-243	246	3	,	,	PUNCT
faba-243	246	4	a.	a.	PROPN
faba-243	246	5	and	and	CCONJ
faba-243	246	6	l.	l.	PROPN
faba-243	246	7	s.	s.	PROPN
faba-243	246	8	hwang	hwang	PROPN
faba-243	246	9	.	.	PUNCT
faba-243	246	10	2000	2000	NUM
faba-243	246	11	.	.	PUNCT
faba-243	247	1	country	country	NOUN
faba-243	247	2	-	-	PUNCT
faba-243	247	3	specific	specific	ADJ
faba-243	247	4	factors	factor	NOUN
faba-243	247	5	related	relate	VERB
faba-243	247	6	to	to	ADP
faba-243	247	7	financial	financial	ADJ
faba-243	247	8	reporting	reporting	NOUN
faba-243	247	9	and	and	CCONJ
faba-243	247	10	the	the	DET
faba-243	247	11	value	value	NOUN
faba-243	247	12	relevance	relevance	NOUN
faba-243	247	13	of	of	ADP
faba-243	247	14	accounting	accounting	NOUN
faba-243	247	15	data	datum	NOUN
faba-243	247	16	.	.	PUNCT
faba-243	248	1	journal	journal	NOUN
faba-243	248	2	of	of	ADP
faba-243	248	3	accounting	accounting	NOUN
faba-243	248	4	research	research	NOUN
faba-243	248	5	,	,	PUNCT
faba-243	248	6	38(1	38(1	NUM
faba-243	248	7	):	):	PUNCT
faba-243	248	8	1–21	1–21	PROPN
faba-243	248	9	.	.	PUNCT
faba-243	249	1	https://www.jstor.org/stable/2672920	https://www.jstor.org/stable/2672920	PROPN
faba-243	249	2	.	.	PUNCT
faba-243	250	1	ball	ball	PROPN
faba-243	250	2	,	,	PUNCT
faba-243	250	3	r.	r.	PROPN
faba-243	250	4	and	and	CCONJ
faba-243	250	5	p.	p.	PROPN
faba-243	250	6	brown	brown	PROPN
faba-243	250	7	.	.	PUNCT
faba-243	251	1	1968	1968	NUM
faba-243	251	2	.	.	PUNCT
faba-243	252	1	an	an	DET
faba-243	252	2	empirical	empirical	ADJ
faba-243	252	3	evaluation	evaluation	NOUN
faba-243	252	4	of	of	ADP
faba-243	252	5	accounting	accounting	NOUN
faba-243	252	6	income	income	NOUN
faba-243	252	7	numbers	number	NOUN
faba-243	252	8	.	.	PUNCT
faba-243	253	1	journal	journal	NOUN
faba-243	253	2	of	of	ADP
faba-243	253	3	accounting	accounting	NOUN
faba-243	253	4	research	research	NOUN
faba-243	253	5	,	,	PUNCT
faba-243	253	6	6(2	6(2	NUM
faba-243	253	7	):	):	PUNCT
faba-243	253	8	159–178	159–178	NUM
faba-243	253	9	.	.	PUNCT
faba-243	254	1	https://www.jstor.org/stable/2490232	https://www.jstor.org/stable/2490232	PROPN
faba-243	254	2	.	.	PUNCT
faba-243	254	3	barth	barth	PROPN
faba-243	254	4	,	,	PUNCT
faba-243	254	5	m.	m.	PROPN
faba-243	254	6	e.	e.	PROPN
faba-243	254	7	,	,	PUNCT
faba-243	254	8	w.	w.	PROPN
faba-243	254	9	h.	h.	PROPN
faba-243	254	10	beaver	beaver	PROPN
faba-243	254	11	,	,	PUNCT
faba-243	254	12	j.	j.	PROPN
faba-243	254	13	r.	r.	PROPN
faba-243	254	14	hand	hand	PROPN
faba-243	254	15	,	,	PUNCT
faba-243	254	16	and	and	CCONJ
faba-243	254	17	w.	w.	PROPN
faba-243	254	18	r.	r.	PROPN
faba-243	254	19	landsman	landsman	PROPN
faba-243	254	20	.	.	PUNCT
faba-243	255	1	1998	1998	NUM
faba-243	255	2	.	.	PUNCT
faba-243	256	1	accruals	accrual	NOUN
faba-243	256	2	,	,	PUNCT
faba-243	256	3	cash	cash	NOUN
faba-243	256	4	flows	flow	NOUN
faba-243	256	5	,	,	PUNCT
faba-243	256	6	and	and	CCONJ
faba-243	256	7	equity	equity	NOUN
faba-243	256	8	values	value	NOUN
faba-243	256	9	.	.	PUNCT
faba-243	257	1	review	review	NOUN
faba-243	257	2	of	of	ADP
faba-243	257	3	accounting	accounting	NOUN
faba-243	257	4	studies	study	NOUN
faba-243	257	5	,	,	PUNCT
faba-243	257	6	3(3	3(3	NUM
faba-243	257	7	):	):	PUNCT
faba-243	257	8	205–229	205–229	NUM
faba-243	257	9	.	.	PUNCT
faba-243	258	1	burgstahler	burgstahler	NOUN
faba-243	258	2	,	,	PUNCT
faba-243	258	3	d.	d.	PROPN
faba-243	258	4	and	and	CCONJ
faba-243	258	5	i.	i.	PROPN
faba-243	258	6	dichev	dichev	PROPN
faba-243	258	7	.	.	PUNCT
faba-243	259	1	1997	1997	NUM
faba-243	259	2	.	.	PUNCT
faba-243	260	1	earnings	earning	NOUN
faba-243	260	2	,	,	PUNCT
faba-243	260	3	adaptation	adaptation	NOUN
faba-243	260	4	,	,	PUNCT
faba-243	260	5	and	and	CCONJ
faba-243	260	6	equity	equity	NOUN
faba-243	260	7	value	value	NOUN
faba-243	260	8	.	.	PUNCT
faba-243	261	1	the	the	DET
faba-243	261	2	accounting	accounting	NOUN
faba-243	261	3	review	review	NOUN
faba-243	261	4	,	,	PUNCT
faba-243	261	5	72(2	72(2	NUM
faba-243	261	6	):	):	PUNCT
faba-243	261	7	187	187	NUM
faba-243	261	8	–	–	SYM
faba-243	261	9	215	215	NUM
faba-243	261	10	.	.	PUNCT
faba-243	262	1	https://www.jstor.org/stable/248552	https://www.jstor.org/stable/248552	PROPN
faba-243	262	2	.	.	PUNCT
faba-243	262	3	collins	collins	PROPN
faba-243	262	4	,	,	PUNCT
faba-243	262	5	d.	d.	PROPN
faba-243	262	6	w.	w.	PROPN
faba-243	262	7	,	,	PUNCT
faba-243	262	8	e.	e.	PROPN
faba-243	262	9	l.	l.	PROPN
faba-243	262	10	maydew	maydew	PROPN
faba-243	262	11	,	,	PUNCT
faba-243	262	12	and	and	CCONJ
faba-243	262	13	i.	i.	PROPN
faba-243	262	14	s.	s.	PROPN
faba-243	262	15	weiss	weiss	PROPN
faba-243	262	16	.	.	PUNCT
faba-243	263	1	1997	1997	NUM
faba-243	263	2	.	.	PUNCT
faba-243	264	1	changes	change	NOUN
faba-243	264	2	in	in	ADP
faba-243	264	3	the	the	DET
faba-243	264	4	value	value	NOUN
faba-243	264	5	-	-	PUNCT
faba-243	264	6	relevance	relevance	NOUN
faba-243	264	7	of	of	ADP
faba-243	264	8	earnings	earning	NOUN
faba-243	264	9	and	and	CCONJ
faba-243	264	10	book	book	NOUN
faba-243	264	11	values	value	NOUN
faba-243	264	12	over	over	ADP
faba-243	264	13	the	the	DET
faba-243	264	14	past	past	ADJ
faba-243	264	15	forty	forty	NUM
faba-243	264	16	years	year	NOUN
faba-243	264	17	.	.	PUNCT
faba-243	265	1	journal	journal	NOUN
faba-243	265	2	of	of	ADP
faba-243	265	3	accounting	accounting	NOUN
faba-243	265	4	and	and	CCONJ
faba-243	265	5	economics	economic	NOUN
faba-243	265	6	,	,	PUNCT
faba-243	265	7	24(1	24(1	NUM
faba-243	265	8	):	):	PUNCT
faba-243	265	9	39–67	39–67	NUM
faba-243	265	10	.	.	PUNCT
faba-243	266	1	https://doi.org/10.1016/s0165-4101(97)00015-3	https://doi.org/10.1016/s0165-4101(97)00015-3	PROPN
faba-243	266	2	.	.	PUNCT
faba-243	267	1	deangelo	deangelo	PROPN
faba-243	267	2	,	,	PUNCT
faba-243	267	3	h.	h.	PROPN
faba-243	267	4	,	,	PUNCT
faba-243	267	5	l.	l.	PROPN
faba-243	267	6	deangelo	deangelo	PROPN
faba-243	267	7	,	,	PUNCT
faba-243	267	8	and	and	CCONJ
faba-243	267	9	d.	d.	PROPN
faba-243	267	10	skinner	skinner	PROPN
faba-243	267	11	.	.	PROPN
faba-243	267	12	2000	2000	NUM
faba-243	267	13	.	.	PUNCT
faba-243	268	1	special	special	ADJ
faba-243	268	2	dividends	dividend	NOUN
faba-243	268	3	and	and	CCONJ
faba-243	268	4	the	the	DET
faba-243	268	5	evolution	evolution	NOUN
faba-243	268	6	of	of	ADP
faba-243	268	7	dividend	dividend	NOUN
faba-243	268	8	signaling	signal	VERB
faba-243	268	9	.	.	PUNCT
faba-243	269	1	journal	journal	NOUN
faba-243	269	2	of	of	ADP
faba-243	269	3	financial	financial	ADJ
faba-243	269	4	economics	economic	NOUN
faba-243	269	5	,	,	PUNCT
faba-243	269	6	57(3	57(3	NUM
faba-243	269	7	):	):	PUNCT
faba-243	269	8	309–354	309–354	NUM
faba-243	269	9	.	.	PUNCT
faba-243	270	1	https://doi.org/10.1016/s0304-405x(00)00060-x	https://doi.org/10.1016/s0304-405x(00)00060-x	PROPN
faba-243	270	2	.	.	PUNCT
faba-243	271	1	dechow	dechow	ADJ
faba-243	271	2	,	,	PUNCT
faba-243	271	3	p.	p.	NOUN
faba-243	271	4	m.	m.	NOUN
faba-243	271	5	1994	1994	NUM
faba-243	271	6	.	.	PUNCT
faba-243	272	1	accounting	accounting	NOUN
faba-243	272	2	earnings	earning	NOUN
faba-243	272	3	and	and	CCONJ
faba-243	272	4	cash	cash	NOUN
faba-243	272	5	flows	flow	NOUN
faba-243	272	6	as	as	ADP
faba-243	272	7	measures	measure	NOUN
faba-243	272	8	of	of	ADP
faba-243	272	9	firm	firm	ADJ
faba-243	272	10	performance	performance	NOUN
faba-243	272	11	:	:	PUNCT
faba-243	272	12	the	the	DET
faba-243	272	13	role	role	NOUN
faba-243	272	14	of	of	ADP
faba-243	272	15	accounting	accounting	NOUN
faba-243	272	16	accruals	accrual	NOUN
faba-243	272	17	.	.	PUNCT
faba-243	273	1	journal	journal	NOUN
faba-243	273	2	of	of	ADP
faba-243	273	3	accounting	accounting	NOUN
faba-243	273	4	and	and	CCONJ
faba-243	273	5	economics	economic	NOUN
faba-243	273	6	,	,	PUNCT
faba-243	273	7	18(1	18(1	NUM
faba-243	273	8	):	):	PUNCT
faba-243	274	1	3–42	3–42	PROPN
faba-243	274	2	.	.	PUNCT
faba-243	274	3	https://doi.org/10.1016/01654101(94)90016-7	https://doi.org/10.1016/01654101(94)90016-7	PROPN
faba-243	274	4	.	.	PUNCT
faba-243	275	1	fama	fama	PROPN
faba-243	275	2	,	,	PUNCT
faba-243	275	3	e.	e.	PROPN
faba-243	275	4	1970	1970	NUM
faba-243	275	5	.	.	PUNCT
faba-243	276	1	efficient	efficient	ADJ
faba-243	276	2	capital	capital	NOUN
faba-243	276	3	markets	market	NOUN
faba-243	276	4	:	:	PUNCT
faba-243	276	5	a	a	DET
faba-243	276	6	review	review	NOUN
faba-243	276	7	of	of	ADP
faba-243	276	8	theory	theory	NOUN
faba-243	276	9	and	and	CCONJ
faba-243	276	10	empirical	empirical	ADJ
faba-243	276	11	work	work	NOUN
faba-243	276	12	.	.	PUNCT
faba-243	277	1	the	the	DET
faba-243	277	2	journal	journal	PROPN
faba-243	277	3	of	of	ADP
faba-243	277	4	finance	finance	NOUN
faba-243	277	5	,	,	PUNCT
faba-243	277	6	25(2	25(2	NUM
faba-243	277	7	)	)	PUNCT
faba-243	277	8	,	,	PUNCT
faba-243	277	9	383–417	383–417	NUM
faba-243	277	10	.	.	PUNCT
faba-243	278	1	https://www.jstor.org/stable/2325486	https://www.jstor.org/stable/2325486	PROPN
faba-243	278	2	.	.	PUNCT
faba-243	279	1	feltham	feltham	PROPN
faba-243	279	2	,	,	PUNCT
faba-243	279	3	g.	g.	PROPN
faba-243	279	4	a.	a.	PROPN
faba-243	279	5	,	,	PUNCT
faba-243	279	6	and	and	CCONJ
faba-243	279	7	j.	j.	PROPN
faba-243	279	8	a.	a.	PROPN
faba-243	279	9	ohlson	ohlson	PROPN
faba-243	279	10	.	.	PUNCT
faba-243	280	1	1995	1995	NUM
faba-243	280	2	.	.	PUNCT
faba-243	281	1	valuation	valuation	NOUN
faba-243	281	2	and	and	CCONJ
faba-243	281	3	clean	clean	ADJ
faba-243	281	4	surplus	surplus	NOUN
faba-243	281	5	accounting	accounting	NOUN
faba-243	281	6	for	for	ADP
faba-243	281	7	operating	operate	VERB
faba-243	281	8	and	and	CCONJ
faba-243	281	9	financial	financial	ADJ
faba-243	281	10	activities	activity	NOUN
faba-243	281	11	.	.	PUNCT
faba-243	282	1	contemporary	contemporary	ADJ
faba-243	282	2	accounting	accounting	NOUN
faba-243	282	3	research	research	PROPN
faba-243	282	4	,	,	PUNCT
faba-243	282	5	11(2	11(2	NUM
faba-243	282	6	):	):	PUNCT
faba-243	282	7	689–731	689–731	NUM
faba-243	282	8	.	.	PUNCT
faba-243	283	1	https://doi.org/10.1111/j.19113846.1995.tb00462.x	https://doi.org/10.1111/j.19113846.1995.tb00462.x	PROPN
faba-243	283	2	.	.	PUNCT
faba-243	284	1	friedman	friedman	PROPN
faba-243	284	2	,	,	PUNCT
faba-243	284	3	m.	m.	NOUN
faba-243	284	4	1970	1970	NUM
faba-243	284	5	.	.	PUNCT
faba-243	285	1	the	the	DET
faba-243	285	2	social	social	ADJ
faba-243	285	3	responsibility	responsibility	NOUN
faba-243	285	4	of	of	ADP
faba-243	285	5	business	business	NOUN
faba-243	285	6	is	be	AUX
faba-243	285	7	to	to	PART
faba-243	285	8	increase	increase	VERB
faba-243	285	9	its	its	PRON
faba-243	285	10	profits	profit	NOUN
faba-243	285	11	.	.	PUNCT
faba-243	286	1	new	new	PROPN
faba-243	286	2	york	york	PROPN
faba-243	286	3	times	times	PROPN
faba-243	286	4	magazine	magazine	PROPN
faba-243	286	5	.	.	PUNCT
faba-243	287	1	gailmard	gailmard	PROPN
faba-243	287	2	,	,	PUNCT
faba-243	287	3	s.	s.	PROPN
faba-243	287	4	2014	2014	NUM
faba-243	287	5	.	.	PUNCT
faba-243	288	1	accountability	accountability	NOUN
faba-243	288	2	and	and	CCONJ
faba-243	288	3	principal	principal	ADJ
faba-243	288	4	–	–	PUNCT
faba-243	288	5	agent	agent	NOUN
faba-243	288	6	theory	theory	NOUN
faba-243	288	7	.	.	PUNCT
faba-243	289	1	in	in	ADP
faba-243	289	2	bovens	boven	NOUN
faba-243	289	3	,	,	PUNCT
faba-243	289	4	m.	m.	NOUN
faba-243	289	5	,	,	PUNCT
faba-243	289	6	goodin	goodin	PROPN
faba-243	289	7	,	,	PUNCT
faba-243	289	8	r.	r.	PROPN
faba-243	289	9	e.	e.	PROPN
faba-243	289	10	,	,	PUNCT
faba-243	289	11	and	and	CCONJ
faba-243	289	12	schillemans	schillemans	PROPN
faba-243	289	13	,	,	PUNCT
faba-243	289	14	t.	t.	PROPN
faba-243	289	15	(	(	PUNCT
faba-243	289	16	eds	eds	PROPN
faba-243	289	17	.	.	PUNCT
faba-243	289	18	)	)	PUNCT
faba-243	289	19	,	,	PUNCT
faba-243	289	20	the	the	DET
faba-243	289	21	oxford	oxford	PROPN
faba-243	289	22	handbook	handbook	NOUN
faba-243	289	23	of	of	ADP
faba-243	289	24	public	public	ADJ
faba-243	289	25	accountability	accountability	NOUN
faba-243	289	26	(	(	PUNCT
faba-243	289	27	online	online	NOUN
faba-243	289	28	ed	ed	NOUN
faba-243	289	29	.	.	PUNCT
faba-243	289	30	)	)	PUNCT
faba-243	289	31	.	.	PUNCT
faba-243	290	1	oxford	oxford	PROPN
faba-243	290	2	academic	academic	PROPN
faba-243	290	3	.	.	PUNCT
faba-243	291	1	doi:10.1093	doi:10.1093	NOUN
faba-243	291	2	/	/	SYM
faba-243	291	3	oxfordhb/9780199641253.013.0016	oxfordhb/9780199641253.013.0016	PROPN
faba-243	291	4	.	.	PUNCT
faba-243	292	1	gompers	gomper	NOUN
faba-243	292	2	,	,	PUNCT
faba-243	292	3	p.	p.	NOUN
faba-243	292	4	a.	a.	PROPN
faba-243	292	5	,	,	PUNCT
faba-243	292	6	j.	j.	PROPN
faba-243	292	7	l.	l.	PROPN
faba-243	292	8	ishii	ishii	PROPN
faba-243	292	9	,	,	PUNCT
faba-243	292	10	and	and	CCONJ
faba-243	292	11	a.	a.	NOUN
faba-243	292	12	metrick	metrick	PROPN
faba-243	292	13	.	.	PUNCT
faba-243	293	1	2003	2003	NUM
faba-243	293	2	.	.	PUNCT
faba-243	294	1	corporate	corporate	ADJ
faba-243	294	2	governance	governance	NOUN
faba-243	294	3	and	and	CCONJ
faba-243	294	4	equity	equity	NOUN
faba-243	294	5	prices	price	NOUN
faba-243	294	6	.	.	PUNCT
faba-243	295	1	the	the	DET
faba-243	295	2	quarterly	quarterly	ADJ
faba-243	295	3	journal	journal	NOUN
faba-243	295	4	of	of	ADP
faba-243	295	5	economics	economic	NOUN
faba-243	295	6	,	,	PUNCT
faba-243	295	7	118(1	118(1	NUM
faba-243	295	8	):	):	PUNCT
faba-243	295	9	107–156	107–156	NUM
faba-243	295	10	.	.	PUNCT
faba-243	296	1	hauser	hauser	PROPN
faba-243	296	2	,	,	PUNCT
faba-243	296	3	m.	m.	NOUN
faba-243	296	4	,	,	PUNCT
faba-243	296	5	r.	r.	PROPN
faba-243	296	6	koch	koch	PROPN
faba-243	296	7	,	,	PUNCT
faba-243	296	8	and	and	CCONJ
faba-243	296	9	e.	e.	PROPN
faba-243	296	10	turnes	turnes	PROPN
faba-243	296	11	.	.	PUNCT
faba-243	296	12	2019	2019	NUM
faba-243	296	13	.	.	PUNCT
faba-243	297	1	wie	wie	PROPN
faba-243	297	2	gut	gut	PROPN
faba-243	297	3	erklären	erklären	PROPN
faba-243	297	4	eva	eva	PROPN
faba-243	297	5	&	&	CCONJ
faba-243	297	6	co.	co.	PROPN
faba-243	297	7	den	den	PROPN
faba-243	297	8	schweizer	schweizer	PROPN
faba-243	297	9	aktienindex	aktienindex	PROPN
faba-243	297	10	?	?	PUNCT
faba-243	298	1	controlling	controlling	PROPN
faba-243	298	2	&	&	CCONJ
faba-243	298	3	management	management	PROPN
faba-243	298	4	review	review	PROPN
faba-243	298	5	,	,	PUNCT
faba-243	298	6	63	63	NUM
faba-243	298	7	:	:	SYM
faba-243	298	8	50–55	50–55	NUM
faba-243	298	9	.	.	PUNCT
faba-243	299	1	jensen	jensen	PROPN
faba-243	299	2	,	,	PUNCT
faba-243	299	3	m.	m.	PROPN
faba-243	299	4	c.	c.	PROPN
faba-243	299	5	,	,	PUNCT
faba-243	299	6	and	and	CCONJ
faba-243	299	7	w.	w.	PROPN
faba-243	299	8	h.	h.	PROPN
faba-243	299	9	meckling	meckling	PROPN
faba-243	299	10	.	.	PUNCT
faba-243	299	11	1976	1976	NUM
faba-243	299	12	.	.	PUNCT
faba-243	300	1	theory	theory	NOUN
faba-243	300	2	of	of	ADP
faba-243	300	3	the	the	DET
faba-243	300	4	firm	firm	NOUN
faba-243	300	5	:	:	PUNCT
faba-243	300	6	managerial	managerial	ADJ
faba-243	300	7	behavior	behavior	NOUN
faba-243	300	8	,	,	PUNCT
faba-243	300	9	agency	agency	NOUN
faba-243	300	10	costs	cost	NOUN
faba-243	300	11	and	and	CCONJ
faba-243	300	12	ownership	ownership	NOUN
faba-243	300	13	structure	structure	NOUN
faba-243	300	14	.	.	PUNCT
faba-243	301	1	journal	journal	NOUN
faba-243	301	2	of	of	ADP
faba-243	301	3	financial	financial	ADJ
faba-243	301	4	economics	economic	NOUN
faba-243	301	5	,	,	PUNCT
faba-243	301	6	3(4	3(4	NUM
faba-243	301	7	):	):	PUNCT
faba-243	301	8	305–360	305–360	NUM
faba-243	301	9	.	.	PUNCT
faba-243	302	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
faba-243	302	2	.	.	PUNCT
faba-243	302	3	klein	klein	PROPN
faba-243	302	4	,	,	PUNCT
faba-243	302	5	a.	a.	PROPN
faba-243	302	6	2002	2002	NUM
faba-243	302	7	.	.	PUNCT
faba-243	303	1	audit	audit	NOUN
faba-243	303	2	committee	committee	NOUN
faba-243	303	3	,	,	PUNCT
faba-243	303	4	board	board	NOUN
faba-243	303	5	of	of	ADP
faba-243	303	6	director	director	NOUN
faba-243	303	7	characteristics	characteristic	NOUN
faba-243	303	8	,	,	PUNCT
faba-243	303	9	and	and	CCONJ
faba-243	303	10	earnings	earning	NOUN
faba-243	303	11	management	management	NOUN
faba-243	303	12	.	.	PUNCT
faba-243	304	1	journal	journal	NOUN
faba-243	304	2	of	of	ADP
faba-243	304	3	accounting	accounting	NOUN
faba-243	304	4	and	and	CCONJ
faba-243	304	5	economics	economic	NOUN
faba-243	304	6	,	,	PUNCT
faba-243	304	7	33(3	33(3	NUM
faba-243	304	8	):	):	PUNCT
faba-243	304	9	375–400	375–400	NUM
faba-243	304	10	.	.	PUNCT
faba-243	305	1	https://doi.org/10.1016/s0165-4101(02)00059-9	https://doi.org/10.1016/s0165-4101(02)00059-9	PROPN
faba-243	305	2	.	.	PUNCT
faba-243	306	1	kothari	kothari	PROPN
faba-243	306	2	,	,	PUNCT
faba-243	306	3	s.	s.	PROPN
faba-243	306	4	p.	p.	PROPN
faba-243	306	5	and	and	CCONJ
faba-243	306	6	zimmerman	zimmerman	PROPN
faba-243	306	7	,	,	PUNCT
faba-243	306	8	j.	j.	PROPN
faba-243	306	9	l.	l.	PROPN
faba-243	306	10	1995	1995	NUM
faba-243	306	11	.	.	PUNCT
faba-243	307	1	price	price	NOUN
faba-243	307	2	and	and	CCONJ
faba-243	307	3	return	return	NOUN
faba-243	307	4	models	model	NOUN
faba-243	307	5	.	.	PUNCT
faba-243	308	1	journal	journal	NOUN
faba-243	308	2	of	of	ADP
faba-243	308	3	accounting	accounting	NOUN
faba-243	308	4	and	and	CCONJ
faba-243	308	5	economics	economic	NOUN
faba-243	308	6	,	,	PUNCT
faba-243	308	7	20(2	20(2	NUM
faba-243	308	8	)	)	PUNCT
faba-243	308	9	,	,	PUNCT
faba-243	308	10	https://www.sfu.ca/~wainwrig/econ400/akerlof.pdf	https://www.sfu.ca/~wainwrig/econ400/akerlof.pdf	PROPN
faba-243	308	11	https://www.jstor.org/stable/2672920	https://www.jstor.org/stable/2672920	VERB
faba-243	308	12	https://www.jstor.org/stable/2490232	https://www.jstor.org/stable/2490232	PROPN
faba-243	308	13	https://www.jstor.org/stable/248552	https://www.jstor.org/stable/248552	VERB
faba-243	308	14	https://doi.org/10.1016/s0165-4101(97)00015-3	https://doi.org/10.1016/s0165-4101(97)00015-3	PROPN
faba-243	308	15	https://doi.org/10.1016/s0304-405x(00)00060-x	https://doi.org/10.1016/s0304-405x(00)00060-x	PROPN
faba-243	308	16	https://doi.org/10.1016/0165-4101(94)90016-7	https://doi.org/10.1016/0165-4101(94)90016-7	PROPN
faba-243	308	17	https://doi.org/10.1016/0165-4101(94)90016-7	https://doi.org/10.1016/0165-4101(94)90016-7	PROPN
faba-243	308	18	https://www.jstor.org/stable/2325486	https://www.jstor.org/stable/2325486	PROPN
faba-243	309	1	https://doi.org/10.1111/j.1911-3846.1995.tb00462.x	https://doi.org/10.1111/j.1911-3846.1995.tb00462.x	PROPN
faba-243	309	2	https://doi.org/10.1111/j.1911-3846.1995.tb00462.x	https://doi.org/10.1111/j.1911-3846.1995.tb00462.x	PROPN
faba-243	309	3	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
faba-243	309	4	https://doi.org/10.1016/s0165-4101(02)00059-9	https://doi.org/10.1016/s0165-4101(02)00059-9	ADJ
faba-243	309	5	matthias	matthias	PROPN
faba-243	309	6	olivier	olivier	NOUN
faba-243	309	7	,	,	PUNCT
faba-243	309	8	roland	roland	VERB
faba-243	309	9	wolf	wolf	PROPN
faba-243	309	10	/	/	SYM
faba-243	309	11	finance	finance	NOUN
faba-243	309	12	,	,	PUNCT
faba-243	309	13	accounting	accounting	NOUN
faba-243	309	14	and	and	CCONJ
faba-243	309	15	business	business	NOUN
faba-243	309	16	analysis	analysis	NOUN
faba-243	309	17	,	,	PUNCT
faba-243	309	18	volume	volume	NOUN
faba-243	309	19	7	7	NUM
faba-243	309	20	,	,	PUNCT
faba-243	309	21	issue	issue	NOUN
faba-243	309	22	1	1	NUM
faba-243	309	23	,	,	PUNCT
faba-243	309	24	2025	2025	NUM
faba-243	309	25	42	42	NUM
faba-243	309	26	155–192	155–192	NUM
faba-243	309	27	.	.	PUNCT
faba-243	310	1	https://doi.org/10.1016/0165-4101(95)00399-4	https://doi.org/10.1016/0165-4101(95)00399-4	NOUN
faba-243	310	2	.	.	PUNCT
faba-243	311	1	kümpel	kümpel	PROPN
faba-243	311	2	,	,	PUNCT
faba-243	311	3	t.	t.	PROPN
faba-243	311	4	,	,	PUNCT
faba-243	311	5	t.	t.	NOUN
faba-243	311	6	greling	greling	NOUN
faba-243	311	7	,	,	PUNCT
faba-243	311	8	and	and	CCONJ
faba-243	311	9	r.	r.	PROPN
faba-243	311	10	wolf	wolf	PROPN
faba-243	311	11	.	.	PUNCT
faba-243	312	1	2021a	2021a	NUM
faba-243	312	2	.	.	PUNCT
faba-243	313	1	kapitalmarktorientierte	kapitalmarktorientierte	NOUN
faba-243	313	2	,	,	PUNCT
faba-243	313	3	erfolgswirtschaftliche	erfolgswirtschaftliche	NOUN
faba-243	313	4	und	und	NOUN
faba-243	313	5	wertorientierte	wertorientierte	NOUN
faba-243	313	6	kennzahlen	kennzahlen	PROPN
faba-243	313	7	als	als	VERB
faba-243	313	8	prädiktoren	prädiktoren	PROPN
faba-243	313	9	für	für	PROPN
faba-243	313	10	die	die	VERB
faba-243	313	11	aktienperformance	aktienperformance	PROPN
faba-243	313	12	der	der	ADJ
faba-243	313	13	unternehmen	unternehmen	PROPN
faba-243	313	14	bovespa30	bovespa30	VERB
faba-243	313	15	zu	zu	PROPN
faba-243	313	16	nzx30	nzx30	PROPN
faba-243	313	17	.	.	PUNCT
faba-243	314	1	irz	irz	PROPN
faba-243	314	2	:	:	PUNCT
faba-243	315	1	443–444	443–444	NUM
faba-243	315	2	.	.	PUNCT
faba-243	316	1	kümpel	kümpel	PROPN
faba-243	316	2	,	,	PUNCT
faba-243	316	3	t.	t.	PROPN
faba-243	316	4	,	,	PUNCT
faba-243	316	5	j.	j.	PROPN
faba-243	316	6	werner	werner	PROPN
faba-243	316	7	,	,	PUNCT
faba-243	316	8	and	and	CCONJ
faba-243	316	9	r.	r.	PROPN
faba-243	316	10	wolf	wolf	PROPN
faba-243	316	11	.	.	PUNCT
faba-243	317	1	2021b	2021b	NUM
faba-243	317	2	.	.	PUNCT
faba-243	318	1	erklärungsgehalt	erklärungsgehalt	VERB
faba-243	318	2	wertorientierter	wertorientierter	PROPN
faba-243	318	3	kennzahlen	kennzahlen	PROPN
faba-243	318	4	zur	zur	PROPN
faba-243	318	5	performancemessung	performancemessung	VERB
faba-243	318	6	der	der	ADJ
faba-243	318	7	unternehmen	unternehmen	PROPN
faba-243	318	8	des	des	PROPN
faba-243	318	9	bel20	bel20	PROPN
faba-243	318	10	aus	aus	PROPN
faba-243	318	11	sicht	sicht	PROPN
faba-243	318	12	der	der	ADJ
faba-243	318	13	behavioral	behavioral	ADJ
faba-243	318	14	finance	finance	NOUN
faba-243	318	15	.	.	PUNCT
faba-243	319	1	irz	irz	PROPN
faba-243	319	2	:	:	PUNCT
faba-243	319	3	277–278	277–278	NUM
faba-243	319	4	.	.	X
faba-243	319	5	lintner	lintner	PROPN
faba-243	319	6	,	,	PUNCT
faba-243	319	7	j.	j.	PROPN
faba-243	319	8	1956	1956	NUM
faba-243	319	9	.	.	PUNCT
faba-243	320	1	distribution	distribution	NOUN
faba-243	320	2	of	of	ADP
faba-243	320	3	incomes	income	NOUN
faba-243	320	4	of	of	ADP
faba-243	320	5	corporations	corporation	NOUN
faba-243	320	6	among	among	ADP
faba-243	320	7	dividends	dividend	NOUN
faba-243	320	8	,	,	PUNCT
faba-243	320	9	retained	retain	VERB
faba-243	320	10	earnings	earning	NOUN
faba-243	320	11	,	,	PUNCT
faba-243	320	12	and	and	CCONJ
faba-243	320	13	taxes	taxis	NOUN
faba-243	320	14	.	.	PUNCT
faba-243	321	1	american	american	PROPN
faba-243	321	2	economic	economic	PROPN
faba-243	321	3	review	review	PROPN
faba-243	321	4	,	,	PUNCT
faba-243	321	5	46(2	46(2	NUM
faba-243	321	6	):	):	PUNCT
faba-243	321	7	97–113	97–113	PROPN
faba-243	321	8	.	.	PUNCT
faba-243	322	1	https://www.jstor.org/stable/1910664	https://www.jstor.org/stable/1910664	NOUN
faba-243	322	2	.	.	PUNCT
faba-243	322	3	makhija	makhija	PROPN
faba-243	322	4	,	,	PUNCT
faba-243	322	5	h.	h.	PROPN
faba-243	322	6	,	,	PUNCT
faba-243	322	7	and	and	CCONJ
faba-243	322	8	t.	t.	PROPN
faba-243	322	9	pankaj	pankaj	PROPN
faba-243	322	10	.	.	PROPN
faba-243	322	11	2021	2021	NUM
faba-243	322	12	.	.	PUNCT
faba-243	323	1	an	an	DET
faba-243	323	2	empirical	empirical	ADJ
faba-243	323	3	investigation	investigation	NOUN
faba-243	323	4	of	of	ADP
faba-243	323	5	the	the	DET
faba-243	323	6	relationship	relationship	NOUN
faba-243	323	7	between	between	ADP
faba-243	323	8	tsr	tsr	PROPN
faba-243	323	9	,	,	PUNCT
faba-243	323	10	value	value	NOUN
faba-243	323	11	-	-	PUNCT
faba-243	323	12	based	base	VERB
faba-243	323	13	and	and	CCONJ
faba-243	323	14	accounting	accounting	NOUN
faba-243	323	15	-	-	PUNCT
faba-243	323	16	based	base	VERB
faba-243	323	17	performance	performance	NOUN
faba-243	323	18	measures	measure	NOUN
faba-243	323	19	.	.	PUNCT
faba-243	324	1	international	international	ADJ
faba-243	324	2	journal	journal	NOUN
faba-243	324	3	of	of	ADP
faba-243	324	4	productivity	productivity	NOUN
faba-243	324	5	and	and	CCONJ
faba-243	324	6	performance	performance	NOUN
faba-243	324	7	management	management	NOUN
faba-243	324	8	,	,	PUNCT
faba-243	324	9	70(5):1118–1136	70(5):1118–1136	NUM
faba-243	324	10	.	.	PUNCT
faba-243	325	1	https://doi.org/10.1108/ijppm-05-2019-0231	https://doi.org/10.1108/ijppm-05-2019-0231	PROPN
faba-243	325	2	.	.	PUNCT
faba-243	326	1	martin	martin	PROPN
faba-243	326	2	,	,	PUNCT
faba-243	326	3	j.	j.	PROPN
faba-243	326	4	d.	d.	PROPN
faba-243	326	5	,	,	PUNCT
faba-243	326	6	j.	j.	PROPN
faba-243	326	7	w.	w.	PROPN
faba-243	326	8	petty	petty	PROPN
faba-243	326	9	,	,	PUNCT
faba-243	326	10	and	and	CCONJ
faba-243	326	11	j.	j.	PROPN
faba-243	326	12	s.	s.	PROPN
faba-243	326	13	wallace	wallace	PROPN
faba-243	326	14	.	.	PUNCT
faba-243	327	1	2009	2009	NUM
faba-243	327	2	.	.	PUNCT
faba-243	328	1	value	value	NOUN
faba-243	328	2	based	base	VERB
faba-243	328	3	management	management	NOUN
faba-243	328	4	with	with	ADP
faba-243	328	5	corporate	corporate	ADJ
faba-243	328	6	social	social	ADJ
faba-243	328	7	responsibility	responsibility	NOUN
faba-243	328	8	.	.	PUNCT
faba-243	329	1	vereinigtes	vereinigte	NOUN
faba-243	329	2	königreich	königreich	PROPN
faba-243	329	3	,	,	PUNCT
faba-243	329	4	oxford	oxford	PROPN
faba-243	329	5	university	university	PROPN
faba-243	329	6	press	press	NOUN
faba-243	329	7	.	.	PUNCT
faba-243	330	1	ohlson	ohlson	PROPN
faba-243	330	2	,	,	PUNCT
faba-243	330	3	j.	j.	PROPN
faba-243	330	4	a.	a.	PROPN
faba-243	330	5	1995	1995	NUM
faba-243	330	6	.	.	PUNCT
faba-243	331	1	earnings	earning	NOUN
faba-243	331	2	,	,	PUNCT
faba-243	331	3	book	book	NOUN
faba-243	331	4	values	value	NOUN
faba-243	331	5	,	,	PUNCT
faba-243	331	6	and	and	CCONJ
faba-243	331	7	dividends	dividend	NOUN
faba-243	331	8	in	in	ADP
faba-243	331	9	equity	equity	NOUN
faba-243	331	10	valuation	valuation	NOUN
faba-243	331	11	.	.	PUNCT
faba-243	332	1	contemporary	contemporary	ADJ
faba-243	332	2	accounting	accounting	PROPN
faba-243	332	3	research	research	PROPN
faba-243	332	4	,	,	PUNCT
faba-243	332	5	11(2	11(2	NUM
faba-243	332	6	):	):	PUNCT
faba-243	332	7	661–687	661–687	NUM
faba-243	332	8	.	.	PUNCT
faba-243	333	1	https://doi.org/10.1111/j.1911-3846.1995.tb00461.x	https://doi.org/10.1111/j.1911-3846.1995.tb00461.x	PROPN
faba-243	333	2	.	.	PUNCT
faba-243	333	3	pauly	pauly	PROPN
faba-243	333	4	,	,	PUNCT
faba-243	333	5	m.	m.	NOUN
faba-243	333	6	v.	v.	ADP
faba-243	333	7	1968	1968	NUM
faba-243	333	8	.	.	PUNCT
faba-243	334	1	the	the	DET
faba-243	334	2	economics	economic	NOUN
faba-243	334	3	of	of	ADP
faba-243	334	4	moral	moral	ADJ
faba-243	334	5	hazard	hazard	NOUN
faba-243	334	6	:	:	PUNCT
faba-243	334	7	comment	comment	VERB
faba-243	334	8	.	.	PUNCT
faba-243	335	1	the	the	DET
faba-243	335	2	american	american	PROPN
faba-243	335	3	economic	economic	PROPN
faba-243	335	4	review	review	PROPN
faba-243	335	5	,	,	PUNCT
faba-243	335	6	58(3	58(3	NUM
faba-243	335	7	):	):	PUNCT
faba-243	335	8	531–537	531–537	NUM
faba-243	335	9	.	.	X
faba-243	335	10	penman	penman	PROPN
faba-243	335	11	,	,	PUNCT
faba-243	335	12	s.	s.	PROPN
faba-243	335	13	,	,	PUNCT
faba-243	335	14	and	and	CCONJ
faba-243	335	15	t.	t.	PROPN
faba-243	335	16	sougiannis	sougiannis	PROPN
faba-243	335	17	.	.	PUNCT
faba-243	336	1	1998	1998	NUM
faba-243	336	2	.	.	PUNCT
faba-243	337	1	a	a	DET
faba-243	337	2	comparison	comparison	NOUN
faba-243	337	3	of	of	ADP
faba-243	337	4	dividend	dividend	NOUN
faba-243	337	5	,	,	PUNCT
faba-243	337	6	cash	cash	NOUN
faba-243	337	7	flow	flow	NOUN
faba-243	337	8	,	,	PUNCT
faba-243	337	9	and	and	CCONJ
faba-243	337	10	earnings	earning	NOUN
faba-243	337	11	approaches	approach	NOUN
faba-243	337	12	to	to	ADP
faba-243	337	13	equity	equity	NOUN
faba-243	337	14	valuation	valuation	NOUN
faba-243	337	15	.	.	PUNCT
faba-243	338	1	contemporary	contemporary	ADJ
faba-243	338	2	accounting	accounting	NOUN
faba-243	338	3	research	research	NOUN
faba-243	338	4	,	,	PUNCT
faba-243	338	5	15(3	15(3	NUM
faba-243	338	6	):	):	PUNCT
faba-243	338	7	343–383	343–383	NUM
faba-243	338	8	.	.	PUNCT
faba-243	339	1	https://doi.org/10.1111/j.19113846.1998.tb00564.x	https://doi.org/10.1111/j.19113846.1998.tb00564.x	PROPN
faba-243	339	2	.	.	PUNCT
faba-243	340	1	rappaport	rappaport	PROPN
faba-243	340	2	,	,	PUNCT
faba-243	340	3	a.	a.	NOUN
faba-243	340	4	1986	1986	NUM
faba-243	340	5	.	.	PUNCT
faba-243	341	1	creating	create	VERB
faba-243	341	2	shareholder	shareholder	NOUN
faba-243	341	3	value	value	NOUN
faba-243	341	4	:	:	PUNCT
faba-243	341	5	the	the	DET
faba-243	341	6	new	new	ADJ
faba-243	341	7	standard	standard	NOUN
faba-243	341	8	for	for	ADP
faba-243	341	9	business	business	NOUN
faba-243	341	10	performance	performance	NOUN
faba-243	341	11	.	.	PUNCT
faba-243	342	1	weber	weber	PROPN
faba-243	342	2	,	,	PUNCT
faba-243	342	3	j.	j.	PROPN
faba-243	342	4	,	,	PUNCT
faba-243	342	5	u.	u.	PROPN
faba-243	342	6	bramsemann	bramsemann	PROPN
faba-243	342	7	,	,	PUNCT
faba-243	342	8	c.	c.	PROPN
faba-243	342	9	heineke	heineke	PROPN
faba-243	342	10	,	,	PUNCT
faba-243	342	11	and	and	CCONJ
faba-243	342	12	b.	b.	PROPN
faba-243	342	13	hirsch	hirsch	PROPN
faba-243	342	14	.	.	PROPN
faba-243	342	15	2017	2017	NUM
faba-243	342	16	.	.	PUNCT
faba-243	343	1	wertorientierte	wertorientierte	NOUN
faba-243	343	2	unternehmenssteuerung	unternehmenssteuerung	PROPN
faba-243	343	3	:	:	PUNCT
faba-243	343	4	konzepte	konzepte	VERB
faba-243	343	5	implementierung	implementierung	PROPN
faba-243	343	6	praxis	praxis	NOUN
faba-243	343	7	-	-	PUNCT
faba-243	343	8	statement	statement	NOUN
faba-243	343	9	(	(	PUNCT
faba-243	343	10	2nd	2nd	ADJ
faba-243	343	11	ed	ed	NOUN
faba-243	343	12	.	.	PUNCT
faba-243	343	13	)	)	PUNCT
faba-243	343	14	.	.	PUNCT
faba-243	344	1	springer	springer	NOUN
faba-243	344	2	fachmedien	fachmedien	PROPN
faba-243	344	3	.	.	PUNCT
faba-243	345	1	wobst	wobst	PROPN
faba-243	345	2	,	,	PUNCT
faba-243	345	3	j.	j.	PROPN
faba-243	345	4	,	,	PUNCT
faba-243	345	5	p.	p.	PROPN
faba-243	345	6	tanikulova	tanikulova	PROPN
faba-243	345	7	,	,	PUNCT
faba-243	345	8	and	and	CCONJ
faba-243	345	9	r.	r.	PROPN
faba-243	345	10	lueg	lueg	PROPN
faba-243	345	11	.	.	PUNCT
faba-243	346	1	2025	2025	NUM
faba-243	346	2	.	.	PUNCT
faba-243	346	3	value	value	NOUN
faba-243	346	4	-	-	PUNCT
faba-243	346	5	based	base	VERB
faba-243	346	6	management	management	NOUN
faba-243	346	7	:	:	PUNCT
faba-243	346	8	a	a	DET
faba-243	346	9	review	review	NOUN
faba-243	346	10	of	of	ADP
faba-243	346	11	its	its	PRON
faba-243	346	12	conceptualizations	conceptualization	NOUN
faba-243	346	13	and	and	CCONJ
faba-243	346	14	a	a	DET
faba-243	346	15	research	research	NOUN
faba-243	346	16	agenda	agenda	NOUN
faba-243	346	17	toward	toward	ADP
faba-243	346	18	sustainable	sustainable	ADJ
faba-243	346	19	governance	governance	NOUN
faba-243	346	20	.	.	PUNCT
faba-243	347	1	journal	journal	NOUN
faba-243	347	2	of	of	ADP
faba-243	347	3	accounting	accounting	NOUN
faba-243	347	4	literature	literature	NOUN
faba-243	347	5	.	.	PUNCT
faba-243	348	1	https://doi.org/10.1108/jal-11-2022-0123	https://doi.org/10.1108/jal-11-2022-0123	PROPN
faba-243	348	2	.	.	PUNCT
faba-243	349	1	wolf	wolf	PROPN
faba-243	349	2	,	,	PUNCT
faba-243	349	3	r.	r.	PROPN
faba-243	349	4	2017	2017	NUM
faba-243	349	5	.	.	PUNCT
faba-243	350	1	kgv	kgv	NOUN
faba-243	350	2	oder	oder	NOUN
faba-243	350	3	kvv	kvv	PROPN
faba-243	350	4	zur	zur	NOUN
faba-243	350	5	performance	performance	NOUN
faba-243	350	6	-	-	PUNCT
faba-243	350	7	messung	messung	ADJ
faba-243	350	8	der	der	ADJ
faba-243	350	9	top	top	ADJ
faba-243	350	10	-	-	PUNCT
faba-243	350	11	unternehmen	unternehmen	NOUN
faba-243	350	12	in	in	ADP
faba-243	350	13	deutschland	deutschland	NOUN
faba-243	350	14	,	,	PUNCT
faba-243	350	15	frankreich	frankreich	PROPN
faba-243	350	16	und	und	PROPN
faba-243	350	17	italien	italien	PROPN
faba-243	350	18	?	?	PUNCT
faba-243	351	1	betriebswirtschaftliche	betriebswirtschaftliche	PROPN
faba-243	351	2	fragen	fragen	X
faba-243	351	3	zu	zu	X
faba-243	351	4	steuern	steuern	PROPN
faba-243	351	5	,	,	PUNCT
faba-243	351	6	finanzierung	finanzierung	PROPN
faba-243	351	7	,	,	PUNCT
faba-243	351	8	banken	banken	PROPN
faba-243	351	9	und	und	PROPN
faba-243	351	10	management	management	NOUN
faba-243	351	11	:	:	PUNCT
faba-243	351	12	205–224	205–224	NUM
faba-243	351	13	.	.	PUNCT
faba-243	352	1	https://doi.org/10.1007/978-3-658-16730-1_13	https://doi.org/10.1007/978-3-658-16730-1_13	PRON
faba-243	352	2	https://doi.org/10.1016/0165-4101(95)00399-4	https://doi.org/10.1016/0165-4101(95)00399-4	ADJ
faba-243	352	3	https://www.jstor.org/stable/1910664	https://www.jstor.org/stable/1910664	NOUN
faba-243	352	4	https://doi.org/10.1108/ijppm-05-2019-0231	https://doi.org/10.1108/ijppm-05-2019-0231	PROPN
faba-243	352	5	https://doi.org/10.1111/j.1911-3846.1995.tb00461.x	https://doi.org/10.1111/j.1911-3846.1995.tb00461.x	PROPN
faba-243	353	1	https://doi.org/10.1111/j.1911-3846.1998.tb00564.x	https://doi.org/10.1111/j.1911-3846.1998.tb00564.x	PROPN
faba-243	353	2	https://doi.org/10.1111/j.1911-3846.1998.tb00564.x	https://doi.org/10.1111/j.1911-3846.1998.tb00564.x	PROPN
faba-243	353	3	https://doi.org/10.1108/jal-11-2022-0123	https://doi.org/10.1108/jal-11-2022-0123	VERB
faba-243	353	4	https://doi.org/10.1007/978-3-658-16730-1_13	https://doi.org/10.1007/978-3-658-16730-1_13	PRON