id	sid	tid	token	lemma	pos
faba-7	1	1	ret	ret	PROPN
faba-7	1	2	rac	rac	PROPN
faba-7	1	3	ted	te	VERB
faba-7	1	4	73	73	NUM
faba-7	1	5	finance	finance	NOUN
faba-7	1	6	,	,	PUNCT
faba-7	1	7	accounting	accounting	NOUN
faba-7	1	8	and	and	CCONJ
faba-7	1	9	business	business	NOUN
faba-7	1	10	analysis	analysis	NOUN
faba-7	1	11	volume	volume	NOUN
faba-7	1	12	1	1	NUM
faba-7	1	13	issue	issue	NOUN
faba-7	1	14	1	1	NUM
faba-7	1	15	,	,	PUNCT
faba-7	1	16	2019	2019	NUM
faba-7	1	17	corporate	corporate	ADJ
faba-7	1	18	governance	governance	NOUN
faba-7	1	19	and	and	CCONJ
faba-7	1	20	accounting	accounting	NOUN
faba-7	1	21	conservatism	conservatism	NOUN
faba-7	1	22	:	:	PUNCT
faba-7	1	23	the	the	DET
faba-7	1	24	moderating	moderate	VERB
faba-7	1	25	role	role	NOUN
faba-7	1	26	of	of	ADP
faba-7	1	27	family	family	NOUN
faba-7	1	28	ownership	ownership	NOUN
faba-7	1	29	nishtiman	nishtiman	NOUN
faba-7	1	30	hashim	hashim	PROPN
faba-7	1	31	mohammed1	mohammed1	PROPN
faba-7	1	32	,	,	PUNCT
faba-7	1	33	ku	ku	PROPN
faba-7	1	34	nor	nor	CCONJ
faba-7	1	35	izah	izah	PROPN
faba-7	1	36	ku	ku	PROPN
faba-7	1	37	ismail2	ismail2	PROPN
faba-7	1	38	,	,	PUNCT
faba-7	1	39	noor	noor	PROPN
faba-7	1	40	afza	afza	PROPN
faba-7	1	41	amran3	amran3	PROPN
faba-7	1	42	tunku	tunku	PROPN
faba-7	1	43	puteri	puteri	PROPN
faba-7	1	44	intan	intan	PROPN
faba-7	1	45	safinaz	safinaz	VERB
faba-7	1	46	school	school	NOUN
faba-7	1	47	of	of	ADP
faba-7	1	48	accountancy1	accountancy1	PROPN
faba-7	1	49	,	,	PUNCT
faba-7	1	50	universiti	universiti	NOUN
faba-7	1	51	utara	utara	NOUN
faba-7	1	52	malaysia2&3	malaysia2&3	PROPN
faba-7	1	53	info	info	NOUN
faba-7	1	54	articles	article	NOUN
faba-7	1	55	abstract	abstract	ADJ
faba-7	1	56	history	history	NOUN
faba-7	1	57	article	article	NOUN
faba-7	1	58	:	:	PUNCT
faba-7	1	59	received	receive	VERB
faba-7	1	60	10	10	NUM
faba-7	1	61	june	june	PROPN
faba-7	1	62	2018	2018	NUM
faba-7	1	63	accepted	accept	VERB
faba-7	1	64	15	15	NUM
faba-7	1	65	december	december	PROPN
faba-7	1	66	2018	2018	NUM
faba-7	1	67	published	publish	VERB
faba-7	1	68	29	29	NUM
faba-7	1	69	january	january	PROPN
faba-7	1	70	2019	2019	NUM
faba-7	1	71	this	this	DET
faba-7	1	72	study	study	NOUN
faba-7	1	73	objective	objective	NOUN
faba-7	1	74	is	be	AUX
faba-7	1	75	to	to	PART
faba-7	1	76	investigate	investigate	VERB
faba-7	1	77	the	the	DET
faba-7	1	78	influence	influence	NOUN
faba-7	1	79	of	of	ADP
faba-7	1	80	board	board	NOUN
faba-7	1	81	characteristics	characteristic	NOUN
faba-7	1	82	and	and	CCONJ
faba-7	1	83	audit	audit	NOUN
faba-7	1	84	committee	committee	NOUN
faba-7	1	85	characteristics	characteristic	NOUN
faba-7	1	86	on	on	ADP
faba-7	1	87	accounting	account	VERB
faba-7	1	88	conservatism	conservatism	NOUN
faba-7	1	89	with	with	ADP
faba-7	1	90	respect	respect	NOUN
faba-7	1	91	to	to	ADP
faba-7	1	92	the	the	DET
faba-7	1	93	influence	influence	NOUN
faba-7	1	94	of	of	ADP
faba-7	1	95	family	family	NOUN
faba-7	1	96	ownership	ownership	NOUN
faba-7	1	97	in	in	ADP
faba-7	1	98	turkey	turkey	NOUN
faba-7	1	99	.	.	PUNCT
faba-7	2	1	the	the	DET
faba-7	2	2	findings	finding	NOUN
faba-7	2	3	explained	explain	VERB
faba-7	2	4	that	that	SCONJ
faba-7	2	5	clients	client	NOUN
faba-7	2	6	’	’	PART
faba-7	2	7	demand	demand	NOUN
faba-7	2	8	for	for	ADP
faba-7	2	9	accounting	accounting	NOUN
faba-7	2	10	conservatism	conservatism	NOUN
faba-7	2	11	improved	improve	VERB
faba-7	2	12	because	because	SCONJ
faba-7	2	13	of	of	ADP
faba-7	2	14	board	board	NOUN
faba-7	2	15	characteristics	characteristic	NOUN
faba-7	2	16	(	(	PUNCT
faba-7	2	17	e.g.	e.g.	ADV
faba-7	2	18	board	board	NOUN
faba-7	2	19	size	size	NOUN
faba-7	2	20	,	,	PUNCT
faba-7	2	21	independence	independence	NOUN
faba-7	2	22	&	&	CCONJ
faba-7	2	23	women	woman	NOUN
faba-7	2	24	on	on	ADP
faba-7	2	25	board	board	NOUN
faba-7	2	26	)	)	PUNCT
faba-7	2	27	and	and	CCONJ
faba-7	2	28	the	the	DET
faba-7	2	29	audit	audit	NOUN
faba-7	2	30	committee	committee	NOUN
faba-7	2	31	characteristics	characteristic	NOUN
faba-7	2	32	(	(	PUNCT
faba-7	2	33	e.g.	e.g.	ADV
faba-7	2	34	audit	audit	NOUN
faba-7	2	35	committee	committee	NOUN
faba-7	2	36	independence	independence	NOUN
faba-7	2	37	and	and	CCONJ
faba-7	2	38	audit	audit	NOUN
faba-7	2	39	committee	committee	NOUN
faba-7	2	40	expertise	expertise	NOUN
faba-7	2	41	)	)	PUNCT
faba-7	2	42	.	.	PUNCT
faba-7	3	1	hence	hence	ADV
faba-7	3	2	,	,	PUNCT
faba-7	3	3	the	the	DET
faba-7	3	4	family	family	NOUN
faba-7	3	5	ownership	ownership	NOUN
faba-7	3	6	undermines	undermine	VERB
faba-7	3	7	the	the	DET
faba-7	3	8	impact	impact	NOUN
faba-7	3	9	of	of	ADP
faba-7	3	10	board	board	NOUN
faba-7	3	11	characteristics	characteristic	NOUN
faba-7	3	12	and	and	CCONJ
faba-7	3	13	the	the	DET
faba-7	3	14	audit	audit	NOUN
faba-7	3	15	committee	committee	NOUN
faba-7	3	16	characteristics	characteristic	NOUN
faba-7	3	17	to	to	PART
faba-7	3	18	demand	demand	VERB
faba-7	3	19	accounting	accounting	NOUN
faba-7	3	20	conservatism	conservatism	NOUN
faba-7	3	21	,	,	PUNCT
faba-7	3	22	which	which	PRON
faba-7	3	23	will	will	AUX
faba-7	3	24	be	be	AUX
faba-7	3	25	unfavorable	unfavorable	ADJ
faba-7	3	26	outcome	outcome	NOUN
faba-7	3	27	for	for	ADP
faba-7	3	28	the	the	DET
faba-7	3	29	minority	minority	NOUN
faba-7	3	30	shareholders	shareholder	NOUN
faba-7	3	31	.	.	PUNCT
faba-7	4	1	thus	thus	ADV
faba-7	4	2	,	,	PUNCT
faba-7	4	3	this	this	DET
faba-7	4	4	study	study	NOUN
faba-7	4	5	suggests	suggest	VERB
faba-7	4	6	that	that	SCONJ
faba-7	4	7	regulators	regulator	NOUN
faba-7	4	8	should	should	AUX
faba-7	4	9	increase	increase	VERB
faba-7	4	10	law	law	NOUN
faba-7	4	11	enforcement	enforcement	NOUN
faba-7	4	12	to	to	PART
faba-7	4	13	improve	improve	VERB
faba-7	4	14	corporate	corporate	ADJ
faba-7	4	15	governance	governance	NOUN
faba-7	4	16	in	in	ADP
faba-7	4	17	turkey	turkey	NOUN
faba-7	4	18	to	to	PART
faba-7	4	19	accommodate	accommodate	VERB
faba-7	4	20	the	the	DET
faba-7	4	21	unique	unique	ADJ
faba-7	4	22	characteristics	characteristic	NOUN
faba-7	4	23	of	of	ADP
faba-7	4	24	family	family	NOUN
faba-7	4	25	ownership	ownership	NOUN
faba-7	4	26	and	and	CCONJ
faba-7	4	27	offer	offer	VERB
faba-7	4	28	a	a	DET
faba-7	4	29	protected	protect	VERB
faba-7	4	30	environment	environment	NOUN
faba-7	4	31	for	for	ADP
faba-7	4	32	minority	minority	NOUN
faba-7	4	33	shareholders	shareholder	NOUN
faba-7	4	34	.	.	PUNCT
faba-7	5	1	keywords	keyword	NOUN
faba-7	5	2	:	:	PUNCT
faba-7	5	3	corporate	corporate	ADJ
faba-7	5	4	governance	governance	NOUN
faba-7	5	5	,	,	PUNCT
faba-7	5	6	accounting	accounting	NOUN
faba-7	5	7	conservatism	conservatism	NOUN
faba-7	5	8	,	,	PUNCT
faba-7	5	9	and	and	CCONJ
faba-7	5	10	family	family	NOUN
faba-7	5	11	ownership	ownership	NOUN
faba-7	5	12	.	.	PUNCT
faba-7	6	1	address	address	NOUN
faba-7	6	2	correspondence	correspondence	NOUN
faba-7	6	3	:	:	PUNCT
faba-7	7	1	e	e	X
faba-7	7	2	-	-	NOUN
faba-7	7	3	mail	mail	NOUN
faba-7	7	4	:	:	PUNCT
faba-7	7	5	nishtimanmohammed87@gmail.com	nishtimanmohammed87@gmail.com	X
faba-7	7	6	ret	ret	PROPN
faba-7	7	7	rac	rac	PROPN
faba-7	7	8	ted	ted	PROPN
faba-7	7	9	nishtiman	nishtiman	PROPN
faba-7	7	10	,	,	PUNCT
faba-7	7	11	ku	ku	PROPN
faba-7	7	12	nor	nor	CCONJ
faba-7	7	13	an	an	DET
faba-7	7	14	noor	noor	PROPN
faba-7	7	15	afza	afza	PROPN
faba-7	7	16	/	/	SYM
faba-7	7	17	finance	finance	NOUN
faba-7	7	18	,	,	PUNCT
faba-7	7	19	accounting	accounting	NOUN
faba-7	7	20	and	and	CCONJ
faba-7	7	21	business	business	NOUN
faba-7	7	22	ananlisys	ananlisys	VERB
faba-7	7	23	74	74	NUM
faba-7	7	24	introduction	introduction	NOUN
faba-7	7	25	accounting	accounting	NOUN
faba-7	7	26	conservatism	conservatism	NOUN
faba-7	7	27	represents	represent	VERB
faba-7	7	28	one	one	NUM
faba-7	7	29	of	of	ADP
faba-7	7	30	the	the	DET
faba-7	7	31	significant	significant	ADJ
faba-7	7	32	features	feature	NOUN
faba-7	7	33	of	of	ADP
faba-7	7	34	the	the	DET
faba-7	7	35	quality	quality	NOUN
faba-7	7	36	of	of	ADP
faba-7	7	37	financial	financial	ADJ
faba-7	7	38	information	information	NOUN
faba-7	7	39	.	.	PUNCT
faba-7	8	1	conservatism	conservatism	NOUN
faba-7	8	2	is	be	AUX
faba-7	8	3	subjective	subjective	ADJ
faba-7	8	4	in	in	ADP
faba-7	8	5	nature	nature	NOUN
faba-7	8	6	,	,	PUNCT
faba-7	8	7	and	and	CCONJ
faba-7	8	8	it	it	PRON
faba-7	8	9	is	be	AUX
faba-7	8	10	involved	involve	VERB
faba-7	8	11	in	in	ADP
faba-7	8	12	most	most	ADJ
faba-7	8	13	of	of	ADP
faba-7	8	14	accounting	account	VERB
faba-7	8	15	conceptual	conceptual	ADJ
faba-7	8	16	frameworks	framework	NOUN
faba-7	8	17	.	.	PUNCT
faba-7	9	1	numerous	numerous	ADJ
faba-7	9	2	studies	study	NOUN
faba-7	9	3	have	have	AUX
faba-7	9	4	examined	examine	VERB
faba-7	9	5	accounting	accounting	NOUN
faba-7	9	6	conservatism	conservatism	NOUN
faba-7	9	7	in	in	ADP
faba-7	9	8	different	different	ADJ
faba-7	9	9	financial	financial	ADJ
faba-7	9	10	and	and	CCONJ
faba-7	9	11	economic	economic	ADJ
faba-7	9	12	environments	environment	NOUN
faba-7	9	13	(	(	PUNCT
faba-7	9	14	basu	basu	PROPN
faba-7	9	15	,	,	PUNCT
faba-7	9	16	1997	1997	NUM
faba-7	9	17	)	)	PUNCT
faba-7	9	18	.	.	PUNCT
faba-7	10	1	in	in	ADP
faba-7	10	2	general	general	ADJ
faba-7	10	3	,	,	PUNCT
faba-7	10	4	these	these	DET
faba-7	10	5	studies	study	NOUN
faba-7	10	6	focus	focus	VERB
faba-7	10	7	on	on	ADP
faba-7	10	8	viewing	view	VERB
faba-7	10	9	conservatism	conservatism	NOUN
faba-7	10	10	as	as	ADP
faba-7	10	11	a	a	DET
faba-7	10	12	practice	practice	NOUN
faba-7	10	13	of	of	ADP
faba-7	10	14	asymmetric	asymmetric	ADJ
faba-7	10	15	recognition	recognition	NOUN
faba-7	10	16	in	in	ADP
faba-7	10	17	which	which	PRON
faba-7	10	18	emphases	emphase	VERB
faba-7	10	19	on	on	ADP
faba-7	10	20	accounting	accounting	NOUN
faba-7	10	21	norms	norm	NOUN
faba-7	10	22	with	with	ADP
faba-7	10	23	highest	high	ADJ
faba-7	10	24	liabilities	liability	NOUN
faba-7	10	25	/	/	SYM
faba-7	10	26	expenses	expense	NOUN
faba-7	10	27	of	of	ADP
faba-7	10	28	lowest	low	ADJ
faba-7	10	29	assets	asset	NOUN
faba-7	10	30	/	/	SYM
faba-7	10	31	revenues	revenue	NOUN
faba-7	10	32	.	.	PUNCT
faba-7	11	1	conservatism	conservatism	NOUN
faba-7	11	2	accounting	accounting	NOUN
faba-7	11	3	could	could	AUX
faba-7	11	4	be	be	AUX
faba-7	11	5	affected	affect	VERB
faba-7	11	6	by	by	ADP
faba-7	11	7	features	feature	NOUN
faba-7	11	8	of	of	ADP
faba-7	11	9	each	each	DET
faba-7	11	10	environment	environment	NOUN
faba-7	11	11	such	such	ADJ
faba-7	11	12	as	as	ADP
faba-7	11	13	the	the	DET
faba-7	11	14	set	set	NOUN
faba-7	11	15	of	of	ADP
faba-7	11	16	accounting	accounting	NOUN
faba-7	11	17	standards	standard	NOUN
faba-7	11	18	adopted	adopt	VERB
faba-7	11	19	in	in	ADP
faba-7	11	20	the	the	DET
faba-7	11	21	country	country	NOUN
faba-7	11	22	.	.	PUNCT
faba-7	12	1	for	for	ADP
faba-7	12	2	instance	instance	NOUN
faba-7	12	3	,	,	PUNCT
faba-7	12	4	ball	ball	PROPN
faba-7	12	5	,	,	PUNCT
faba-7	12	6	robin	robin	PROPN
faba-7	12	7	and	and	CCONJ
faba-7	12	8	wu	wu	PROPN
faba-7	12	9	(	(	PUNCT
faba-7	12	10	2003	2003	NUM
faba-7	12	11	)	)	PUNCT
faba-7	12	12	revealed	reveal	VERB
faba-7	12	13	that	that	SCONJ
faba-7	12	14	accounting	accounting	NOUN
faba-7	12	15	results	result	NOUN
faba-7	12	16	of	of	ADP
faba-7	12	17	firms	firm	NOUN
faba-7	12	18	in	in	ADP
faba-7	12	19	countries	country	NOUN
faba-7	12	20	with	with	ADP
faba-7	12	21	code	code	NOUN
faba-7	12	22	law	law	NOUN
faba-7	12	23	systems	system	NOUN
faba-7	12	24	are	be	AUX
faba-7	12	25	less	less	ADV
faba-7	12	26	conservative	conservative	ADJ
faba-7	12	27	than	than	ADP
faba-7	12	28	those	those	PRON
faba-7	12	29	of	of	ADP
faba-7	12	30	firms	firm	NOUN
faba-7	12	31	in	in	ADP
faba-7	12	32	common	common	ADJ
faba-7	12	33	law	law	NOUN
faba-7	12	34	legal	legal	ADJ
faba-7	12	35	systems	system	NOUN
faba-7	12	36	.	.	PUNCT
faba-7	13	1	recently	recently	ADV
faba-7	13	2	,	,	PUNCT
faba-7	13	3	although	although	SCONJ
faba-7	13	4	some	some	DET
faba-7	13	5	studies	study	NOUN
faba-7	13	6	have	have	AUX
faba-7	13	7	argued	argue	VERB
faba-7	13	8	that	that	SCONJ
faba-7	13	9	family	family	NOUN
faba-7	13	10	ownership	ownership	NOUN
faba-7	13	11	is	be	AUX
faba-7	13	12	associated	associate	VERB
faba-7	13	13	with	with	ADP
faba-7	13	14	higher	high	ADJ
faba-7	13	15	earnings	earning	NOUN
faba-7	13	16	quality	quality	NOUN
faba-7	13	17	and	and	CCONJ
faba-7	13	18	firm	firm	ADJ
faba-7	13	19	performance	performance	NOUN
faba-7	13	20	(	(	PUNCT
faba-7	13	21	ali	ali	PROPN
faba-7	13	22	,	,	PUNCT
faba-7	13	23	chen	chen	PROPN
faba-7	13	24	,	,	PUNCT
faba-7	13	25	&	&	CCONJ
faba-7	13	26	radhakrishnan	radhakrishnan	PROPN
faba-7	13	27	,	,	PUNCT
faba-7	13	28	2007	2007	NUM
faba-7	13	29	)	)	PUNCT
faba-7	13	30	accounting	accounting	NOUN
faba-7	13	31	conservatism	conservatism	NOUN
faba-7	13	32	has	have	AUX
faba-7	13	33	become	become	VERB
faba-7	13	34	an	an	DET
faba-7	13	35	important	important	ADJ
faba-7	13	36	issue	issue	NOUN
faba-7	13	37	for	for	ADP
faba-7	13	38	family	family	NOUN
faba-7	13	39	-	-	PUNCT
faba-7	13	40	controlled	control	VERB
faba-7	13	41	firms	firm	NOUN
faba-7	13	42	.	.	PUNCT
faba-7	14	1	family	family	NOUN
faba-7	14	2	firms	firm	NOUN
faba-7	14	3	certainly	certainly	ADV
faba-7	14	4	have	have	VERB
faba-7	14	5	less	less	ADV
faba-7	14	6	serious	serious	ADJ
faba-7	14	7	agency	agency	NOUN
faba-7	14	8	problems	problem	NOUN
faba-7	14	9	because	because	SCONJ
faba-7	14	10	of	of	ADP
faba-7	14	11	their	their	PRON
faba-7	14	12	reduced	reduce	VERB
faba-7	14	13	separation	separation	NOUN
faba-7	14	14	of	of	ADP
faba-7	14	15	ownership	ownership	NOUN
faba-7	14	16	and	and	CCONJ
faba-7	14	17	management	management	NOUN
faba-7	14	18	;	;	PUNCT
faba-7	14	19	however	however	ADV
faba-7	14	20	,	,	PUNCT
faba-7	14	21	they	they	PRON
faba-7	14	22	do	do	AUX
faba-7	14	23	have	have	VERB
faba-7	14	24	more	more	ADV
faba-7	14	25	serious	serious	ADJ
faba-7	14	26	agency	agency	NOUN
faba-7	14	27	problems	problem	NOUN
faba-7	14	28	between	between	ADP
faba-7	14	29	the	the	DET
faba-7	14	30	controlling	control	VERB
faba-7	14	31	family	family	NOUN
faba-7	14	32	and	and	CCONJ
faba-7	14	33	minority	minority	NOUN
faba-7	14	34	shareholders	shareholder	NOUN
faba-7	14	35	(	(	PUNCT
faba-7	14	36	type	type	NOUN
faba-7	14	37	-	-	PUNCT
faba-7	14	38	ii	ii	NOUN
faba-7	14	39	agency	agency	NOUN
faba-7	14	40	problem	problem	NOUN
faba-7	14	41	)	)	PUNCT
faba-7	14	42	.	.	PUNCT
faba-7	15	1	corporate	corporate	ADJ
faba-7	15	2	governance	governance	NOUN
faba-7	15	3	mechanisms	mechanism	NOUN
faba-7	15	4	have	have	AUX
faba-7	15	5	received	receive	VERB
faba-7	15	6	substantial	substantial	ADJ
faba-7	15	7	scholarly	scholarly	ADJ
faba-7	15	8	attention	attention	NOUN
faba-7	15	9	as	as	ADP
faba-7	15	10	a	a	DET
faba-7	15	11	way	way	NOUN
faba-7	15	12	to	to	PART
faba-7	15	13	enhance	enhance	VERB
faba-7	15	14	accounting	accounting	NOUN
faba-7	15	15	conservatism	conservatism	NOUN
faba-7	15	16	.	.	PUNCT
faba-7	16	1	there	there	PRON
faba-7	16	2	are	be	VERB
faba-7	16	3	a	a	DET
faba-7	16	4	considerable	considerable	ADJ
faba-7	16	5	number	number	NOUN
faba-7	16	6	of	of	ADP
faba-7	16	7	studies	study	NOUN
faba-7	16	8	(	(	PUNCT
faba-7	16	9	ahmed	ahmed	PROPN
faba-7	16	10	&	&	CCONJ
faba-7	16	11	duellman	duellman	PROPN
faba-7	16	12	,	,	PUNCT
faba-7	16	13	2007	2007	NUM
faba-7	16	14	)	)	PUNCT
faba-7	16	15	which	which	PRON
faba-7	16	16	document	document	NOUN
faba-7	16	17	that	that	SCONJ
faba-7	16	18	the	the	DET
faba-7	16	19	effectiveness	effectiveness	NOUN
faba-7	16	20	of	of	ADP
faba-7	16	21	corporate	corporate	ADJ
faba-7	16	22	governance	governance	NOUN
faba-7	16	23	mechanisms	mechanism	NOUN
faba-7	16	24	affect	affect	VERB
faba-7	16	25	accounting	account	VERB
faba-7	16	26	conservatism	conservatism	NOUN
faba-7	16	27	practices	practice	NOUN
faba-7	16	28	of	of	ADP
faba-7	16	29	widely	widely	ADV
faba-7	16	30	held	hold	VERB
faba-7	16	31	public	public	ADJ
faba-7	16	32	firms	firm	NOUN
faba-7	16	33	,	,	PUNCT
faba-7	16	34	however	however	ADV
faba-7	16	35	there	there	PRON
faba-7	16	36	are	be	VERB
faba-7	16	37	relatively	relatively	ADV
faba-7	16	38	less	less	ADJ
faba-7	16	39	studies	study	NOUN
faba-7	16	40	(	(	PUNCT
faba-7	16	41	ren	ren	PROPN
faba-7	16	42	,	,	PUNCT
faba-7	16	43	2014	2014	NUM
faba-7	16	44	)	)	PUNCT
faba-7	16	45	which	which	PRON
faba-7	16	46	investigates	investigate	VERB
faba-7	16	47	whether	whether	SCONJ
faba-7	16	48	the	the	DET
faba-7	16	49	measures	measure	NOUN
faba-7	16	50	of	of	ADP
faba-7	16	51	corporate	corporate	ADJ
faba-7	16	52	governance	governance	NOUN
faba-7	16	53	have	have	VERB
faba-7	16	54	the	the	DET
faba-7	16	55	same	same	ADJ
faba-7	16	56	effect	effect	NOUN
faba-7	16	57	on	on	ADP
faba-7	16	58	the	the	DET
faba-7	16	59	level	level	NOUN
faba-7	16	60	of	of	ADP
faba-7	16	61	accounting	account	VERB
faba-7	16	62	conservatism	conservatism	NOUN
faba-7	16	63	when	when	SCONJ
faba-7	16	64	ownership	ownership	NOUN
faba-7	16	65	is	be	AUX
faba-7	16	66	not	not	PART
faba-7	16	67	widely	widely	ADV
faba-7	16	68	dispersed	disperse	VERB
faba-7	16	69	,	,	PUNCT
faba-7	16	70	and	and	CCONJ
faba-7	16	71	in	in	ADP
faba-7	16	72	particular	particular	ADJ
faba-7	16	73	when	when	SCONJ
faba-7	16	74	ownership	ownership	NOUN
faba-7	16	75	is	be	AUX
faba-7	16	76	concentrated	concentrate	VERB
faba-7	16	77	in	in	ADP
faba-7	16	78	the	the	DET
faba-7	16	79	hands	hand	NOUN
faba-7	16	80	of	of	ADP
faba-7	16	81	families	family	NOUN
faba-7	16	82	.	.	PUNCT
faba-7	17	1	this	this	DET
faba-7	17	2	study	study	NOUN
faba-7	17	3	contributes	contribute	VERB
faba-7	17	4	to	to	ADP
faba-7	17	5	the	the	DET
faba-7	17	6	existing	exist	VERB
faba-7	17	7	research	research	NOUN
faba-7	17	8	by	by	ADP
faba-7	17	9	searching	search	VERB
faba-7	17	10	whether	whether	SCONJ
faba-7	17	11	family	family	NOUN
faba-7	17	12	ownership	ownership	NOUN
faba-7	17	13	moderates	moderate	VERB
faba-7	17	14	the	the	DET
faba-7	17	15	effectiveness	effectiveness	NOUN
faba-7	17	16	of	of	ADP
faba-7	17	17	corporate	corporate	ADJ
faba-7	17	18	governance	governance	NOUN
faba-7	17	19	mechanisms	mechanism	NOUN
faba-7	17	20	in	in	ADP
faba-7	17	21	enhancing	enhance	VERB
faba-7	17	22	the	the	DET
faba-7	17	23	level	level	NOUN
faba-7	17	24	of	of	ADP
faba-7	17	25	accounting	account	VERB
faba-7	17	26	conservatism	conservatism	NOUN
faba-7	17	27	practices	practice	NOUN
faba-7	17	28	on	on	ADP
faba-7	17	29	a	a	DET
faba-7	17	30	sample	sample	NOUN
faba-7	17	31	of	of	ADP
faba-7	17	32	turkish	turkish	ADJ
faba-7	17	33	firms	firm	NOUN
faba-7	17	34	.	.	PUNCT
faba-7	18	1	turkey	turkey	PROPN
faba-7	18	2	has	have	VERB
faba-7	18	3	an	an	DET
faba-7	18	4	ideal	ideal	ADJ
faba-7	18	5	setting	setting	NOUN
faba-7	18	6	to	to	PART
faba-7	18	7	handle	handle	VERB
faba-7	18	8	issues	issue	NOUN
faba-7	18	9	related	relate	VERB
faba-7	18	10	to	to	ADP
faba-7	18	11	accounting	account	VERB
faba-7	18	12	conservatism	conservatism	NOUN
faba-7	18	13	in	in	ADP
faba-7	18	14	family	family	NOUN
faba-7	18	15	firms	firm	NOUN
faba-7	18	16	due	due	ADJ
faba-7	18	17	to	to	ADP
faba-7	18	18	the	the	DET
faba-7	18	19	presence	presence	NOUN
faba-7	18	20	of	of	ADP
faba-7	18	21	large	large	ADJ
faba-7	18	22	number	number	NOUN
faba-7	18	23	of	of	ADP
faba-7	18	24	family	family	NOUN
faba-7	18	25	firms	firm	NOUN
faba-7	18	26	(	(	PUNCT
faba-7	18	27	mustafa	mustafa	PROPN
faba-7	18	28	,	,	PUNCT
faba-7	18	29	che	che	NOUN
faba-7	18	30	-	-	NOUN
faba-7	18	31	ahmad	ahmad	PROPN
faba-7	18	32	,	,	PUNCT
faba-7	18	33	&	&	CCONJ
faba-7	18	34	chandren	chandren	PROPN
faba-7	18	35	,	,	PUNCT
faba-7	18	36	2018	2018	NUM
faba-7	18	37	)	)	PUNCT
faba-7	18	38	.	.	PUNCT
faba-7	19	1	literature	literature	PROPN
faba-7	19	2	review	review	PROPN
faba-7	19	3	and	and	CCONJ
faba-7	19	4	hypothesis	hypothesis	NOUN
faba-7	19	5	development	development	NOUN
faba-7	19	6	according	accord	VERB
faba-7	19	7	to	to	ADP
faba-7	19	8	the	the	DET
faba-7	19	9	positive	positive	ADJ
faba-7	19	10	accounting	accounting	NOUN
faba-7	19	11	theory	theory	NOUN
faba-7	19	12	accounting	account	VERB
faba-7	19	13	conservatism	conservatism	NOUN
faba-7	19	14	can	can	AUX
faba-7	19	15	be	be	AUX
faba-7	19	16	exercised	exercise	VERB
faba-7	19	17	to	to	PART
faba-7	19	18	control	control	VERB
faba-7	19	19	earnings	earning	NOUN
faba-7	19	20	management	management	NOUN
faba-7	19	21	and	and	CCONJ
faba-7	19	22	reduce	reduce	VERB
faba-7	19	23	agency	agency	NOUN
faba-7	19	24	conflicts	conflict	NOUN
faba-7	19	25	(	(	PUNCT
faba-7	19	26	watts	watts	PROPN
faba-7	19	27	&	&	CCONJ
faba-7	19	28	zimmerman	zimmerman	PROPN
faba-7	19	29	,	,	PUNCT
faba-7	19	30	1986	1986	NUM
faba-7	19	31	)	)	PUNCT
faba-7	19	32	.	.	PUNCT
faba-7	20	1	accounting	account	VERB
faba-7	20	2	conservatism	conservatism	NOUN
faba-7	20	3	is	be	AUX
faba-7	20	4	one	one	NUM
faba-7	20	5	of	of	ADP
faba-7	20	6	the	the	DET
faba-7	20	7	corporate	corporate	ADJ
faba-7	20	8	governance	governance	NOUN
faba-7	20	9	mechanisms	mechanism	NOUN
faba-7	20	10	.	.	PUNCT
faba-7	21	1	that	that	PRON
faba-7	21	2	is	be	AUX
faba-7	21	3	due	due	ADJ
faba-7	21	4	to	to	ADP
faba-7	21	5	its	its	PRON
faba-7	21	6	role	role	NOUN
faba-7	21	7	in	in	ADP
faba-7	21	8	restricting	restrict	VERB
faba-7	21	9	the	the	DET
faba-7	21	10	opportunistic	opportunistic	ADJ
faba-7	21	11	behaviours	behaviour	NOUN
faba-7	21	12	of	of	ADP
faba-7	21	13	managers	manager	NOUN
faba-7	21	14	(	(	PUNCT
faba-7	21	15	basu	basu	PROPN
faba-7	21	16	,	,	PUNCT
faba-7	21	17	1997	1997	NUM
faba-7	21	18	)	)	PUNCT
faba-7	21	19	.	.	PUNCT
faba-7	22	1	due	due	ADP
faba-7	22	2	to	to	ADP
faba-7	22	3	the	the	DET
faba-7	22	4	benefits	benefit	NOUN
faba-7	22	5	of	of	ADP
faba-7	22	6	accounting	accounting	NOUN
faba-7	22	7	conservatism	conservatism	NOUN
faba-7	22	8	,	,	PUNCT
faba-7	22	9	firms	firm	NOUN
faba-7	22	10	with	with	ADP
faba-7	22	11	strong	strong	ADJ
faba-7	22	12	corporate	corporate	ADJ
faba-7	22	13	governance	governance	NOUN
faba-7	22	14	are	be	AUX
faba-7	22	15	more	more	ADV
faba-7	22	16	likely	likely	ADJ
faba-7	22	17	to	to	PART
faba-7	22	18	adopt	adopt	VERB
faba-7	22	19	high	high	ADJ
faba-7	22	20	levels	level	NOUN
faba-7	22	21	of	of	ADP
faba-7	22	22	conservatism	conservatism	NOUN
faba-7	22	23	practices	practice	NOUN
faba-7	22	24	.	.	PUNCT
faba-7	23	1	corporate	corporate	ADJ
faba-7	23	2	governance	governance	NOUN
faba-7	23	3	is	be	AUX
faba-7	23	4	an	an	DET
faba-7	23	5	interrelated	interrelated	ADJ
faba-7	23	6	system	system	NOUN
faba-7	23	7	;	;	PUNCT
faba-7	23	8	in	in	ADP
faba-7	23	9	a	a	DET
faba-7	23	10	particular	particular	ADJ
faba-7	23	11	arrangement	arrangement	NOUN
faba-7	23	12	some	some	DET
faba-7	23	13	practises	practise	NOUN
faba-7	23	14	of	of	ADP
faba-7	23	15	corporate	corporate	ADJ
faba-7	23	16	governance	governance	NOUN
faba-7	23	17	mechanisms	mechanism	NOUN
faba-7	23	18	are	be	AUX
faba-7	23	19	more	more	ADV
faba-7	23	20	effective	effective	ADJ
faba-7	23	21	,	,	PUNCT
faba-7	23	22	leading	lead	VERB
faba-7	23	23	to	to	ADP
faba-7	23	24	various	various	ADJ
faba-7	23	25	patterns	pattern	NOUN
faba-7	23	26	of	of	ADP
faba-7	23	27	corporate	corporate	ADJ
faba-7	23	28	governance	governance	NOUN
faba-7	23	29	.	.	PUNCT
faba-7	24	1	in	in	ADP
faba-7	24	2	this	this	DET
faba-7	24	3	regards	regard	NOUN
faba-7	24	4	,	,	PUNCT
faba-7	24	5	this	this	DET
faba-7	24	6	study	study	NOUN
faba-7	24	7	applies	apply	VERB
faba-7	24	8	a	a	DET
faba-7	24	9	contingent	contingent	ADJ
faba-7	24	10	approach	approach	NOUN
faba-7	24	11	to	to	PART
faba-7	24	12	investigate	investigate	VERB
faba-7	24	13	how	how	SCONJ
faba-7	24	14	family	family	NOUN
faba-7	24	15	-	-	PUNCT
faba-7	24	16	owned	own	VERB
faba-7	24	17	firms	firm	NOUN
faba-7	24	18	influence	influence	VERB
faba-7	24	19	board	board	NOUN
faba-7	24	20	strategic	strategic	ADJ
faba-7	24	21	behaviours	behaviour	NOUN
faba-7	24	22	in	in	ADP
faba-7	24	23	terms	term	NOUN
faba-7	24	24	of	of	ADP
faba-7	24	25	adopting	adopt	VERB
faba-7	24	26	the	the	DET
faba-7	24	27	levels	level	NOUN
faba-7	24	28	of	of	ADP
faba-7	24	29	accounting	account	VERB
faba-7	24	30	conservatism	conservatism	NOUN
faba-7	24	31	.	.	PUNCT
faba-7	25	1	according	accord	VERB
faba-7	25	2	to	to	ADP
faba-7	25	3	agency	agency	NOUN
faba-7	25	4	theory	theory	NOUN
faba-7	25	5	,	,	PUNCT
faba-7	25	6	internal	internal	ADJ
faba-7	25	7	corporate	corporate	ADJ
faba-7	25	8	governance	governance	NOUN
faba-7	25	9	mechanisms	mechanism	NOUN
faba-7	25	10	such	such	ADJ
faba-7	25	11	as	as	ADP
faba-7	25	12	board	board	NOUN
faba-7	25	13	of	of	ADP
faba-7	25	14	directors	director	NOUN
faba-7	25	15	and	and	CCONJ
faba-7	25	16	audit	audit	PROPN
faba-7	25	17	committee	committee	NOUN
faba-7	25	18	(	(	PUNCT
faba-7	25	19	ahmed	ahmed	PROPN
faba-7	25	20	&	&	CCONJ
faba-7	25	21	duellman	duellman	PROPN
faba-7	25	22	,	,	PUNCT
faba-7	25	23	2007	2007	NUM
faba-7	25	24	)	)	PUNCT
faba-7	25	25	represent	represent	VERB
faba-7	25	26	significant	significant	ADJ
faba-7	25	27	corporate	corporate	ADJ
faba-7	25	28	governance	governance	NOUN
faba-7	25	29	mechanisms	mechanism	NOUN
faba-7	25	30	to	to	PART
faba-7	25	31	limit	limit	VERB
faba-7	25	32	the	the	DET
faba-7	25	33	agency	agency	NOUN
faba-7	25	34	conflicts	conflict	VERB
faba-7	25	35	through	through	ADP
faba-7	25	36	improving	improve	VERB
faba-7	25	37	the	the	DET
faba-7	25	38	quality	quality	NOUN
faba-7	25	39	of	of	ADP
faba-7	25	40	reported	report	VERB
faba-7	25	41	earnings	earning	NOUN
faba-7	25	42	.	.	PUNCT
faba-7	26	1	this	this	DET
faba-7	26	2	study	study	NOUN
faba-7	26	3	is	be	AUX
faba-7	26	4	concentrating	concentrate	VERB
faba-7	26	5	on	on	ADP
faba-7	26	6	family	family	NOUN
faba-7	26	7	-	-	PUNCT
faba-7	26	8	owned	own	VERB
faba-7	26	9	businesses	business	NOUN
faba-7	26	10	not	not	PART
faba-7	26	11	only	only	ADV
faba-7	26	12	influence	influence	NOUN
faba-7	26	13	board	board	NOUN
faba-7	26	14	incentives	incentive	NOUN
faba-7	26	15	to	to	PART
faba-7	26	16	monitor	monitor	VERB
faba-7	26	17	management	management	NOUN
faba-7	26	18	,	,	PUNCT
faba-7	26	19	but	but	CCONJ
faba-7	26	20	also	also	ADV
faba-7	26	21	on	on	ADP
faba-7	26	22	board	board	PROPN
faba-7	26	23	’s	’s	PART
faba-7	26	24	ability	ability	NOUN
faba-7	26	25	to	to	PART
faba-7	26	26	demand	demand	VERB
faba-7	26	27	accounting	accounting	NOUN
faba-7	26	28	conservatism	conservatism	NOUN
faba-7	26	29	.	.	PUNCT
faba-7	27	1	the	the	DET
faba-7	27	2	importance	importance	NOUN
faba-7	27	3	of	of	ADP
faba-7	27	4	clients	client	NOUN
faba-7	27	5	’	'	PUNCT
faba-7	27	6	incentive	incentive	NOUN
faba-7	27	7	is	be	AUX
faba-7	27	8	addressed	address	VERB
faba-7	27	9	by	by	ADP
faba-7	27	10	agency	agency	NOUN
faba-7	27	11	theory	theory	NOUN
faba-7	27	12	while	while	NOUN
faba-7	27	13	,	,	PUNCT
faba-7	27	14	the	the	DET
faba-7	27	15	importance	importance	NOUN
faba-7	27	16	of	of	ADP
faba-7	27	17	clients	client	NOUN
faba-7	27	18	’	'	PUNCT
faba-7	27	19	ability	ability	NOUN
faba-7	27	20	to	to	PART
faba-7	27	21	demand	demand	VERB
faba-7	27	22	accounting	accounting	NOUN
faba-7	27	23	conservatism	conservatism	NOUN
faba-7	27	24	is	be	AUX
faba-7	27	25	derived	derive	VERB
faba-7	27	26	from	from	ADP
faba-7	27	27	resource	resource	NOUN
faba-7	27	28	dependency	dependency	NOUN
faba-7	27	29	theory	theory	NOUN
faba-7	27	30	(	(	PUNCT
faba-7	27	31	hillman	hillman	PROPN
faba-7	27	32	&	&	CCONJ
faba-7	27	33	dalziel	dalziel	PROPN
faba-7	27	34	,	,	PUNCT
faba-7	27	35	2003	2003	NUM
faba-7	27	36	)	)	PUNCT
faba-7	27	37	.	.	PUNCT
faba-7	28	1	based	base	VERB
faba-7	28	2	on	on	ADP
faba-7	28	3	the	the	DET
faba-7	28	4	above	above	ADJ
faba-7	28	5	arguments	argument	NOUN
faba-7	28	6	,	,	PUNCT
faba-7	28	7	these	these	DET
faba-7	28	8	study	study	NOUN
faba-7	28	9	hypotheses	hypothesis	NOUN
faba-7	28	10	are	be	AUX
faba-7	28	11	:	:	PUNCT
faba-7	28	12	h1	h1	ADJ
faba-7	28	13	:	:	PUNCT
faba-7	28	14	there	there	PRON
faba-7	28	15	is	be	VERB
faba-7	28	16	a	a	DET
faba-7	28	17	relationship	relationship	NOUN
faba-7	28	18	between	between	ADP
faba-7	28	19	board	board	NOUN
faba-7	28	20	size	size	NOUN
faba-7	28	21	and	and	CCONJ
faba-7	28	22	accounting	accounting	NOUN
faba-7	28	23	conservatism	conservatism	NOUN
faba-7	28	24	.	.	PUNCT
faba-7	29	1	h2	h2	NOUN
faba-7	29	2	:	:	PUNCT
faba-7	29	3	there	there	PRON
faba-7	29	4	is	be	VERB
faba-7	29	5	a	a	DET
faba-7	29	6	relationship	relationship	NOUN
faba-7	29	7	between	between	ADP
faba-7	29	8	board	board	NOUN
faba-7	29	9	independence	independence	NOUN
faba-7	29	10	and	and	CCONJ
faba-7	29	11	accounting	accounting	NOUN
faba-7	29	12	conservatism	conservatism	NOUN
faba-7	29	13	.	.	PUNCT
faba-7	30	1	h3	h3	NOUN
faba-7	30	2	:	:	PUNCT
faba-7	30	3	there	there	PRON
faba-7	30	4	is	be	VERB
faba-7	30	5	a	a	DET
faba-7	30	6	relationship	relationship	NOUN
faba-7	30	7	between	between	ADP
faba-7	30	8	women	woman	NOUN
faba-7	30	9	on	on	ADP
faba-7	30	10	board	board	NOUN
faba-7	30	11	and	and	CCONJ
faba-7	30	12	accounting	accounting	NOUN
faba-7	30	13	conservatism	conservatism	NOUN
faba-7	30	14	.	.	PUNCT
faba-7	31	1	h4	h4	NOUN
faba-7	31	2	:	:	PUNCT
faba-7	31	3	there	there	PRON
faba-7	31	4	is	be	VERB
faba-7	31	5	a	a	DET
faba-7	31	6	relationship	relationship	NOUN
faba-7	31	7	between	between	ADP
faba-7	31	8	audit	audit	NOUN
faba-7	31	9	committee	committee	NOUN
faba-7	31	10	independence	independence	NOUN
faba-7	31	11	and	and	CCONJ
faba-7	31	12	accounting	accounting	NOUN
faba-7	31	13	conservatism	conservatism	NOUN
faba-7	31	14	.	.	PUNCT
faba-7	32	1	h5	h5	PROPN
faba-7	32	2	:	:	PUNCT
faba-7	32	3	there	there	PRON
faba-7	32	4	is	be	VERB
faba-7	32	5	a	a	DET
faba-7	32	6	relationship	relationship	NOUN
faba-7	32	7	between	between	ADP
faba-7	32	8	audit	audit	NOUN
faba-7	32	9	committee	committee	NOUN
faba-7	32	10	expertise	expertise	NOUN
faba-7	32	11	and	and	CCONJ
faba-7	32	12	accounting	accounting	NOUN
faba-7	32	13	conservatism	conservatism	NOUN
faba-7	32	14	.	.	PUNCT
faba-7	33	1	h6	h6	NOUN
faba-7	33	2	:	:	PUNCT
faba-7	33	3	there	there	PRON
faba-7	33	4	is	be	VERB
faba-7	33	5	a	a	DET
faba-7	33	6	relationship	relationship	NOUN
faba-7	33	7	between	between	ADP
faba-7	33	8	family	family	NOUN
faba-7	33	9	ownership	ownership	NOUN
faba-7	33	10	and	and	CCONJ
faba-7	33	11	accounting	accounting	NOUN
faba-7	33	12	conservatism	conservatism	NOUN
faba-7	33	13	.	.	PUNCT
faba-7	34	1	h7	h7	PROPN
faba-7	34	2	:	:	PUNCT
faba-7	34	3	family	family	NOUN
faba-7	34	4	ownership	ownership	NOUN
faba-7	34	5	moderates	moderate	VERB
faba-7	34	6	the	the	DET
faba-7	34	7	relationship	relationship	NOUN
faba-7	34	8	between	between	ADP
faba-7	34	9	board	board	NOUN
faba-7	34	10	size	size	NOUN
faba-7	34	11	and	and	CCONJ
faba-7	34	12	accounting	accounting	NOUN
faba-7	34	13	conservatism	conservatism	NOUN
faba-7	34	14	.	.	PUNCT
faba-7	35	1	h8	h8	NOUN
faba-7	35	2	:	:	PUNCT
faba-7	35	3	family	family	NOUN
faba-7	35	4	ownership	ownership	NOUN
faba-7	35	5	moderates	moderate	VERB
faba-7	35	6	the	the	DET
faba-7	35	7	relationship	relationship	NOUN
faba-7	35	8	between	between	ADP
faba-7	35	9	board	board	NOUN
faba-7	35	10	independence	independence	NOUN
faba-7	35	11	and	and	CCONJ
faba-7	35	12	accounting	accounting	NOUN
faba-7	35	13	conservatism	conservatism	NOUN
faba-7	35	14	.	.	PUNCT
faba-7	36	1	h9	h9	NOUN
faba-7	36	2	:	:	PUNCT
faba-7	36	3	family	family	NOUN
faba-7	36	4	ownership	ownership	NOUN
faba-7	36	5	moderates	moderate	VERB
faba-7	36	6	the	the	DET
faba-7	36	7	relationship	relationship	NOUN
faba-7	36	8	between	between	ADP
faba-7	36	9	women	woman	NOUN
faba-7	36	10	on	on	ADP
faba-7	36	11	board	board	NOUN
faba-7	36	12	and	and	CCONJ
faba-7	36	13	accounting	accounting	NOUN
faba-7	36	14	conservatism	conservatism	NOUN
faba-7	36	15	.	.	PUNCT
faba-7	37	1	h10	h10	NOUN
faba-7	37	2	:	:	PUNCT
faba-7	37	3	family	family	NOUN
faba-7	37	4	ownership	ownership	NOUN
faba-7	37	5	moderates	moderate	VERB
faba-7	37	6	the	the	DET
faba-7	37	7	relationship	relationship	NOUN
faba-7	37	8	between	between	ADP
faba-7	37	9	audit	audit	NOUN
faba-7	37	10	committee	committee	NOUN
faba-7	37	11	independence	independence	NOUN
faba-7	37	12	and	and	CCONJ
faba-7	37	13	accounting	accounting	NOUN
faba-7	37	14	conservatism	conservatism	NOUN
faba-7	37	15	.	.	PUNCT
faba-7	38	1	h11	h11	NOUN
faba-7	38	2	:	:	PUNCT
faba-7	38	3	family	family	NOUN
faba-7	38	4	ownership	ownership	NOUN
faba-7	38	5	moderates	moderate	VERB
faba-7	38	6	the	the	DET
faba-7	38	7	relationship	relationship	NOUN
faba-7	38	8	between	between	ADP
faba-7	38	9	audit	audit	NOUN
faba-7	38	10	committee	committee	NOUN
faba-7	38	11	expertise	expertise	NOUN
faba-7	38	12	and	and	CCONJ
faba-7	38	13	accounting	accounting	NOUN
faba-7	38	14	conservatism	conservatism	NOUN
faba-7	38	15	.	.	PUNCT
faba-7	39	1	ret	ret	PROPN
faba-7	39	2	rac	rac	PROPN
faba-7	39	3	ted	ted	PROPN
faba-7	39	4	nishtiman	nishtiman	PROPN
faba-7	39	5	,	,	PUNCT
faba-7	39	6	ku	ku	PROPN
faba-7	39	7	nor	nor	CCONJ
faba-7	39	8	an	an	DET
faba-7	39	9	noor	noor	PROPN
faba-7	39	10	afza	afza	PROPN
faba-7	39	11	/	/	SYM
faba-7	39	12	finance	finance	NOUN
faba-7	39	13	,	,	PUNCT
faba-7	39	14	accounting	accounting	NOUN
faba-7	39	15	and	and	CCONJ
faba-7	39	16	business	business	NOUN
faba-7	39	17	ananlisys	ananlisys	VERB
faba-7	39	18	75	75	NUM
faba-7	39	19	methods	method	NOUN
faba-7	39	20	turkish	turkish	ADJ
faba-7	39	21	firms	firm	NOUN
faba-7	39	22	have	have	AUX
faba-7	39	23	been	be	AUX
faba-7	39	24	used	use	VERB
faba-7	39	25	as	as	ADP
faba-7	39	26	a	a	DET
faba-7	39	27	population	population	NOUN
faba-7	39	28	of	of	ADP
faba-7	39	29	this	this	DET
faba-7	39	30	study	study	NOUN
faba-7	39	31	.	.	PUNCT
faba-7	40	1	financial	financial	ADJ
faba-7	40	2	institutions	institution	NOUN
faba-7	40	3	are	be	AUX
faba-7	40	4	excluded	exclude	VERB
faba-7	40	5	from	from	ADP
faba-7	40	6	the	the	DET
faba-7	40	7	sample	sample	NOUN
faba-7	40	8	because	because	SCONJ
faba-7	40	9	they	they	PRON
faba-7	40	10	apply	apply	VERB
faba-7	40	11	different	different	ADJ
faba-7	40	12	principles	principle	NOUN
faba-7	40	13	of	of	ADP
faba-7	40	14	corporate	corporate	ADJ
faba-7	40	15	governance	governance	NOUN
faba-7	40	16	(	(	PUNCT
faba-7	40	17	zulkarnain	zulkarnain	NUM
faba-7	40	18	,	,	PUNCT
faba-7	40	19	2009	2009	NUM
faba-7	40	20	)	)	PUNCT
faba-7	40	21	.	.	PUNCT
faba-7	41	1	this	this	DET
faba-7	41	2	study	study	NOUN
faba-7	41	3	covers	cover	VERB
faba-7	41	4	the	the	DET
faba-7	41	5	five	five	NUM
faba-7	41	6	-	-	PUNCT
faba-7	41	7	year	year	NOUN
faba-7	41	8	period	period	NOUN
faba-7	41	9	starting	start	VERB
faba-7	41	10	from	from	ADP
faba-7	41	11	2011	2011	NUM
faba-7	41	12	to	to	ADP
faba-7	41	13	2015	2015	NUM
faba-7	41	14	.	.	PUNCT
faba-7	42	1	the	the	DET
faba-7	42	2	empirical	empirical	ADJ
faba-7	42	3	analysis	analysis	NOUN
faba-7	42	4	based	base	VERB
faba-7	42	5	on	on	ADP
faba-7	42	6	data	datum	NOUN
faba-7	42	7	collected	collect	VERB
faba-7	42	8	from	from	ADP
faba-7	42	9	firms	firm	NOUN
faba-7	42	10	’	'	PUNCT
faba-7	42	11	annual	annual	ADJ
faba-7	42	12	reports	report	NOUN
faba-7	42	13	,	,	PUNCT
faba-7	42	14	complemented	complement	VERB
faba-7	42	15	by	by	ADP
faba-7	42	16	datastream	datastream	NOUN
faba-7	42	17	.	.	PUNCT
faba-7	43	1	multivariate	multivariate	NOUN
faba-7	43	2	analysis	analysis	NOUN
faba-7	43	3	table	table	NOUN
faba-7	43	4	5	5	NUM
faba-7	43	5	shows	show	VERB
faba-7	43	6	that	that	SCONJ
faba-7	43	7	there	there	PRON
faba-7	43	8	is	be	VERB
faba-7	43	9	a	a	DET
faba-7	43	10	negative	negative	ADJ
faba-7	43	11	relationship	relationship	NOUN
faba-7	43	12	between	between	ADP
faba-7	43	13	bsize	bsize	NOUN
faba-7	43	14	and	and	CCONJ
faba-7	43	15	accr	accr	NOUN
faba-7	43	16	at	at	ADP
faba-7	43	17	the	the	DET
faba-7	43	18	rate	rate	NOUN
faba-7	43	19	of	of	ADP
faba-7	43	20	0.081	0.081	NUM
faba-7	43	21	.	.	PUNCT
faba-7	44	1	agency	agency	NOUN
faba-7	44	2	theory	theory	NOUN
faba-7	44	3	suggests	suggest	VERB
faba-7	44	4	that	that	SCONJ
faba-7	44	5	large	large	ADJ
faba-7	44	6	corporate	corporate	ADJ
faba-7	44	7	boards	board	NOUN
faba-7	44	8	encourages	encourage	VERB
faba-7	44	9	directors	director	NOUN
faba-7	44	10	’	’	PART
faba-7	44	11	domination	domination	NOUN
faba-7	44	12	and	and	CCONJ
faba-7	44	13	leads	lead	VERB
faba-7	44	14	to	to	PART
faba-7	44	15	complicate	complicate	VERB
faba-7	44	16	the	the	DET
faba-7	44	17	process	process	NOUN
faba-7	44	18	of	of	ADP
faba-7	44	19	decision	decision	NOUN
faba-7	44	20	making	making	NOUN
faba-7	44	21	(	(	PUNCT
faba-7	44	22	jensen	jensen	PROPN
faba-7	44	23	,	,	PUNCT
faba-7	44	24	1993	1993	NUM
faba-7	44	25	)	)	PUNCT
faba-7	44	26	.	.	PUNCT
faba-7	45	1	hence	hence	ADV
faba-7	45	2	,	,	PUNCT
faba-7	45	3	hypothesis	hypothesis	NOUN
faba-7	45	4	h1	h1	NOUN
faba-7	45	5	is	be	AUX
faba-7	45	6	supported	support	VERB
faba-7	45	7	.	.	PUNCT
faba-7	46	1	table	table	NOUN
faba-7	46	2	5	5	NUM
faba-7	46	3	accounting	accounting	NOUN
faba-7	46	4	conservatism	conservatism	NOUN
faba-7	46	5	regression	regression	NOUN
faba-7	46	6	models	model	NOUN
faba-7	46	7	items	item	NOUN
faba-7	46	8	model1	model1	X
faba-7	46	9	model2(ivs*fown	model2(ivs*fown	NOUN
faba-7	46	10	)	)	PUNCT
faba-7	46	11	coefficient	coefficient	NOUN
faba-7	46	12	t	t	PROPN
faba-7	46	13	-	-	PUNCT
faba-7	46	14	value	value	NOUN
faba-7	46	15	coefficient	coefficient	NOUN
faba-7	46	16	t	t	PROPN
faba-7	46	17	-	-	PUNCT
faba-7	46	18	value	value	NOUN
faba-7	46	19	bsize	bsize	NOUN
faba-7	46	20	-0.081	-0.081	PROPN
faba-7	46	21	-2.39	-2.39	VERB
faba-7	46	22	*	*	NOUN
faba-7	46	23	*	*	NOUN
faba-7	46	24	-0.061	-0.061	PUNCT
faba-7	46	25	-1.79	-1.79	PRON
faba-7	46	26	*	*	AUX
faba-7	46	27	bid	bid	VERB
faba-7	46	28	-0.098	-0.098	NUM
faba-7	46	29	1.13	1.13	NUM
faba-7	46	30	0.157	0.157	NUM
faba-7	46	31	1.84	1.84	NUM
faba-7	46	32	*	*	PUNCT
faba-7	46	33	wob	wob	NOUN
faba-7	46	34	0.170	0.170	NUM
faba-7	46	35	2.62	2.62	NUM
faba-7	46	36	*	*	SYM
faba-7	46	37	*	*	NOUN
faba-7	46	38	0.185	0.185	NUM
faba-7	46	39	2.95	2.95	NUM
faba-7	46	40	*	*	PUNCT
faba-7	46	41	*	*	PUNCT
faba-7	46	42	acci	acci	NOUN
faba-7	47	1	-0.062	-0.062	PRON
faba-7	47	2	-0.61	-0.61	NOUN
faba-7	47	3	-0.125	-0.125	PROPN
faba-7	47	4	-1.27	-1.27	NUM
faba-7	47	5	accex	accex	PROPN
faba-7	47	6	0.297	0.297	NUM
faba-7	47	7	4.55	4.55	NUM
faba-7	47	8	*	*	PUNCT
faba-7	47	9	*	*	PUNCT
faba-7	47	10	*	*	PUNCT
faba-7	47	11	0.276	0.276	NUM
faba-7	47	12	4.33	4.33	NUM
faba-7	47	13	*	*	PUNCT
faba-7	47	14	*	*	PUNCT
faba-7	47	15	*	*	PUNCT
faba-7	47	16	soti	soti	NOUN
faba-7	47	17	0.452	0.452	NUM
faba-7	47	18	4.11	4.11	NUM
faba-7	47	19	*	*	PUNCT
faba-7	47	20	*	*	PUNCT
faba-7	47	21	*	*	PUNCT
faba-7	47	22	0.416	0.416	NUM
faba-7	47	23	3.79	3.79	NUM
faba-7	47	24	*	*	PUNCT
faba-7	47	25	*	*	PUNCT
faba-7	47	26	*	*	PUNCT
faba-7	47	27	bsize*fown	bsize*fown	PROPN
faba-7	47	28	-0.035	-0.035	ADJ
faba-7	47	29	-0.53	-0.53	NOUN
faba-7	47	30	bid*fown	bid*fown	NOUN
faba-7	47	31	0.009	0.009	NUM
faba-7	47	32	0.12	0.12	NUM
faba-7	47	33	wob*fown	wob*fown	ADJ
faba-7	47	34	-0.223	-0.223	NOUN
faba-7	47	35	-4.47	-4.47	NOUN
faba-7	47	36	*	*	PUNCT
faba-7	47	37	*	*	PUNCT
faba-7	47	38	*	*	X
faba-7	47	39	acci*fown	acci*fown	ADP
faba-7	47	40	0.028	0.028	NUM
faba-7	47	41	0.42	0.42	NUM
faba-7	47	42	accex*fown	accex*fown	NOUN
faba-7	47	43	-0.169	-0.169	PUNCT
faba-7	47	44	-3.42	-3.42	NUM
faba-7	47	45	*	*	NOUN
faba-7	47	46	*	*	NOUN
faba-7	47	47	fsize	fsize	NOUN
faba-7	47	48	-0.095	-0.095	NOUN
faba-7	47	49	-3.37	-3.37	PROPN
faba-7	47	50	*	*	PUNCT
faba-7	47	51	*	*	PUNCT
faba-7	47	52	-0.088	-0.088	PUNCT
faba-7	47	53	-3.17	-3.17	NOUN
faba-7	47	54	*	*	PUNCT
faba-7	47	55	*	*	PUNCT
faba-7	47	56	leve	leve	PROPN
faba-7	47	57	2.790	2.790	NUM
faba-7	47	58	2.17	2.17	NUM
faba-7	47	59	*	*	PUNCT
faba-7	47	60	*	*	PUNCT
faba-7	47	61	1.720	1.720	NUM
faba-7	47	62	1.36	1.36	NUM
faba-7	47	63	fage	fage	NOUN
faba-7	47	64	0.007	0.007	NUM
faba-7	47	65	2.65	2.65	NUM
faba-7	47	66	*	*	PUNCT
faba-7	47	67	*	*	PUNCT
faba-7	47	68	0.007	0.007	NUM
faba-7	47	69	2.84	2.84	NUM
faba-7	47	70	*	*	PUNCT
faba-7	47	71	*	*	PUNCT
faba-7	47	72	wald	wald	X
faba-7	47	73	chi	chi	NOUN
faba-7	47	74	2	2	NUM
faba-7	47	75	105.88	105.88	NUM
faba-7	47	76	173.05	173.05	NUM
faba-7	47	77	prob	prob	NOUN
faba-7	47	78	<	<	X
faba-7	47	79	chi2	chi2	NOUN
faba-7	47	80	0.000	0.000	NUM
faba-7	47	81	0.000	0.000	NUM
faba-7	47	82	notes	note	VERB
faba-7	47	83	:	:	PUNCT
faba-7	47	84	*	*	PUNCT
faba-7	48	1	=	=	PUNCT
faba-7	48	2	significant	significant	ADJ
faba-7	48	3	at	at	ADP
faba-7	48	4	10	10	NUM
faba-7	48	5	%	%	NOUN
faba-7	48	6	,	,	PUNCT
faba-7	48	7	*	*	PUNCT
faba-7	48	8	*	*	PUNCT
faba-7	49	1	=	=	PUNCT
faba-7	49	2	significant	significant	ADJ
faba-7	49	3	at	at	ADP
faba-7	49	4	5	5	NUM
faba-7	49	5	%	%	NOUN
faba-7	49	6	and	and	CCONJ
faba-7	49	7	*	*	NOUN
faba-7	49	8	*	*	PUNCT
faba-7	49	9	*	*	PUNCT
faba-7	49	10	=	=	PUNCT
faba-7	49	11	significant	significant	ADJ
faba-7	49	12	at	at	ADP
faba-7	49	13	1	1	NUM
faba-7	49	14	%	%	NOUN
faba-7	49	15	.	.	PUNCT
faba-7	50	1	the	the	DET
faba-7	50	2	influence	influence	NOUN
faba-7	50	3	of	of	ADP
faba-7	50	4	bid	bid	NOUN
faba-7	50	5	on	on	ADP
faba-7	50	6	accr	accr	NOUN
faba-7	50	7	is	be	AUX
faba-7	50	8	positive	positive	ADJ
faba-7	50	9	but	but	CCONJ
faba-7	50	10	not	not	PART
faba-7	50	11	significant	significant	ADJ
faba-7	50	12	.	.	PUNCT
faba-7	51	1	its	its	PRON
faba-7	51	2	effect	effect	NOUN
faba-7	51	3	is	be	AUX
faba-7	51	4	about	about	ADV
faba-7	51	5	0.98	0.98	NUM
faba-7	51	6	%	%	NOUN
faba-7	51	7	.	.	PUNCT
faba-7	52	1	the	the	DET
faba-7	52	2	implication	implication	NOUN
faba-7	52	3	of	of	ADP
faba-7	52	4	this	this	DET
faba-7	52	5	finding	finding	NOUN
faba-7	52	6	is	be	AUX
faba-7	52	7	that	that	SCONJ
faba-7	52	8	for	for	ADP
faba-7	52	9	every	every	DET
faba-7	52	10	increase	increase	NOUN
faba-7	52	11	in	in	ADP
faba-7	52	12	bid	bid	NOUN
faba-7	52	13	by	by	ADP
faba-7	52	14	one	one	NUM
faba-7	52	15	unit	unit	NOUN
faba-7	52	16	,	,	PUNCT
faba-7	52	17	accr	accr	PROPN
faba-7	52	18	would	would	AUX
faba-7	52	19	rise	rise	VERB
faba-7	52	20	by	by	ADP
faba-7	52	21	0.98	0.98	NUM
faba-7	52	22	%	%	NOUN
faba-7	52	23	.	.	PUNCT
faba-7	53	1	the	the	DET
faba-7	53	2	finding	finding	NOUN
faba-7	53	3	consistent	consistent	ADJ
faba-7	53	4	with	with	ADP
faba-7	53	5	that	that	PRON
faba-7	53	6	of	of	ADP
faba-7	53	7	(	(	PUNCT
faba-7	53	8	ren	ren	PROPN
faba-7	53	9	,	,	PUNCT
faba-7	53	10	2014	2014	NUM
faba-7	53	11	)	)	PUNCT
faba-7	53	12	.	.	PUNCT
faba-7	54	1	family	family	NOUN
faba-7	54	2	related	relate	VERB
faba-7	54	3	directors	director	NOUN
faba-7	54	4	as	as	ADP
faba-7	54	5	independent	independent	ADJ
faba-7	54	6	directors	director	NOUN
faba-7	54	7	satisfy	satisfy	VERB
faba-7	54	8	the	the	DET
faba-7	54	9	definitions	definition	NOUN
faba-7	54	10	set	set	VERB
faba-7	54	11	by	by	ADP
faba-7	54	12	the	the	DET
faba-7	54	13	regulators	regulator	NOUN
faba-7	54	14	,	,	PUNCT
faba-7	54	15	but	but	CCONJ
faba-7	54	16	these	these	DET
faba-7	54	17	families	family	NOUN
faba-7	54	18	related	relate	VERB
faba-7	54	19	who	who	PRON
faba-7	54	20	represent	represent	VERB
faba-7	54	21	them	they	PRON
faba-7	54	22	are	be	AUX
faba-7	54	23	not	not	PART
faba-7	54	24	truly	truly	ADV
faba-7	54	25	independent	independent	ADJ
faba-7	54	26	.	.	PUNCT
faba-7	55	1	hence	hence	ADV
faba-7	55	2	,	,	PUNCT
faba-7	55	3	hypothesis	hypothesis	NOUN
faba-7	55	4	h2	h2	NOUN
faba-7	55	5	is	be	AUX
faba-7	55	6	rejected	reject	VERB
faba-7	55	7	.	.	PUNCT
faba-7	56	1	wob	wob	NOUN
faba-7	56	2	has	have	VERB
faba-7	56	3	positive	positive	ADJ
faba-7	56	4	influence	influence	NOUN
faba-7	56	5	on	on	ADP
faba-7	56	6	accr	accr	NOUN
faba-7	56	7	to	to	ADP
faba-7	56	8	the	the	DET
faba-7	56	9	tune	tune	NOUN
faba-7	56	10	of	of	ADP
faba-7	56	11	17	17	NUM
faba-7	56	12	%	%	NOUN
faba-7	56	13	.	.	PUNCT
faba-7	57	1	this	this	PRON
faba-7	57	2	implies	imply	VERB
faba-7	57	3	that	that	SCONJ
faba-7	57	4	for	for	ADP
faba-7	57	5	every	every	DET
faba-7	57	6	single	single	ADJ
faba-7	57	7	increase	increase	NOUN
faba-7	57	8	in	in	ADP
faba-7	57	9	wob	wob	NOUN
faba-7	57	10	,	,	PUNCT
faba-7	57	11	the	the	DET
faba-7	57	12	influence	influence	NOUN
faba-7	57	13	on	on	ADP
faba-7	57	14	the	the	DET
faba-7	57	15	accr	accr	NOUN
faba-7	57	16	increase	increase	NOUN
faba-7	57	17	by	by	ADP
faba-7	57	18	17	17	NUM
faba-7	57	19	%	%	NOUN
faba-7	57	20	this	this	DET
faba-7	57	21	align	align	NOUN
faba-7	57	22	with	with	ADP
faba-7	57	23	that	that	PRON
faba-7	57	24	of	of	ADP
faba-7	57	25	(	(	PUNCT
faba-7	57	26	abdullah	abdullah	PROPN
faba-7	57	27	&	&	CCONJ
faba-7	57	28	ku	ku	PROPN
faba-7	57	29	ismail	ismail	PROPN
faba-7	57	30	,	,	PUNCT
faba-7	57	31	2013	2013	NUM
faba-7	57	32	)	)	PUNCT
faba-7	57	33	.	.	PUNCT
faba-7	58	1	a	a	DET
faba-7	58	2	62	62	NUM
faba-7	58	3	%	%	NOUN
faba-7	58	4	medium	medium	NOUN
faba-7	58	5	relationship	relationship	NOUN
faba-7	58	6	exists	exist	VERB
faba-7	58	7	between	between	ADP
faba-7	58	8	acci	acci	NOUN
faba-7	58	9	and	and	CCONJ
faba-7	58	10	accr	accr	NOUN
faba-7	58	11	.	.	PUNCT
faba-7	59	1	this	this	DET
faba-7	59	2	relationship	relationship	NOUN
faba-7	59	3	which	which	PRON
faba-7	59	4	is	be	AUX
faba-7	59	5	also	also	ADV
faba-7	59	6	a	a	DET
faba-7	59	7	direct	direct	ADJ
faba-7	59	8	relationship	relationship	NOUN
faba-7	59	9	shows	show	VERB
faba-7	59	10	that	that	SCONJ
faba-7	59	11	the	the	DET
faba-7	59	12	more	more	ADV
faba-7	59	13	independent	independent	ADJ
faba-7	59	14	the	the	DET
faba-7	59	15	audit	audit	NOUN
faba-7	59	16	committee	committee	NOUN
faba-7	59	17	,	,	PUNCT
faba-7	59	18	the	the	PRON
faba-7	59	19	lower	low	ADJ
faba-7	59	20	the	the	DET
faba-7	59	21	chances	chance	NOUN
faba-7	59	22	of	of	ADP
faba-7	59	23	selecting	select	VERB
faba-7	59	24	a	a	DET
faba-7	59	25	high	high	ADJ
faba-7	59	26	accr	accr	NOUN
faba-7	59	27	even	even	ADV
faba-7	59	28	though	though	SCONJ
faba-7	59	29	this	this	DET
faba-7	59	30	relationship	relationship	NOUN
faba-7	59	31	is	be	AUX
faba-7	59	32	insignificant	insignificant	ADJ
faba-7	59	33	(	(	PUNCT
faba-7	59	34	-0.61	-0.61	NOUN
faba-7	59	35	)	)	PUNCT
faba-7	59	36	.	.	PUNCT
faba-7	60	1	this	this	DET
faba-7	60	2	study	study	NOUN
faba-7	60	3	result	result	NOUN
faba-7	60	4	align	align	VERB
faba-7	60	5	with	with	ADP
faba-7	60	6	the	the	DET
faba-7	60	7	result	result	NOUN
faba-7	60	8	of	of	ADP
faba-7	60	9	krishnan	krishnan	PROPN
faba-7	60	10	and	and	CCONJ
faba-7	60	11	visvanathan	visvanathan	PROPN
faba-7	60	12	(	(	PUNCT
faba-7	60	13	2008	2008	NUM
faba-7	60	14	)	)	PUNCT
faba-7	60	15	.	.	PUNCT
faba-7	61	1	thus	thus	ADV
faba-7	61	2	,	,	PUNCT
faba-7	61	3	hypothesis	hypothesis	NOUN
faba-7	61	4	h4	h4	NOUN
faba-7	61	5	is	be	AUX
faba-7	61	6	rejected	reject	VERB
faba-7	61	7	.	.	PUNCT
faba-7	62	1	the	the	DET
faba-7	62	2	finding	finding	NOUN
faba-7	62	3	displays	display	VERB
faba-7	62	4	that	that	PRON
faba-7	62	5	accex	accex	NOUN
faba-7	62	6	have	have	VERB
faba-7	62	7	a	a	DET
faba-7	62	8	29	29	NUM
faba-7	62	9	%	%	NOUN
faba-7	62	10	influence	influence	NOUN
faba-7	62	11	on	on	ADP
faba-7	62	12	accr	accr	NOUN
faba-7	62	13	.	.	PUNCT
faba-7	63	1	a	a	DET
faba-7	63	2	study	study	NOUN
faba-7	63	3	by	by	ADP
faba-7	63	4	sultana	sultana	NOUN
faba-7	63	5	and	and	CCONJ
faba-7	63	6	mitchell	mitchell	PROPN
faba-7	63	7	(	(	PUNCT
faba-7	63	8	2015	2015	NUM
faba-7	63	9	)	)	PUNCT
faba-7	63	10	show	show	VERB
faba-7	63	11	positive	positive	ADJ
faba-7	63	12	association	association	NOUN
faba-7	63	13	between	between	ADP
faba-7	63	14	accounting	accounting	NOUN
faba-7	63	15	and	and	CCONJ
faba-7	63	16	financial	financial	ADJ
faba-7	63	17	expertise	expertise	NOUN
faba-7	63	18	of	of	ADP
faba-7	63	19	audit	audit	NOUN
faba-7	63	20	committee	committee	NOUN
faba-7	63	21	members	member	NOUN
faba-7	63	22	and	and	CCONJ
faba-7	63	23	accr	accr	NOUN
faba-7	63	24	.	.	PUNCT
faba-7	64	1	hence	hence	ADV
faba-7	64	2	,	,	PUNCT
faba-7	64	3	hypothesis	hypothesis	NOUN
faba-7	64	4	h5	h5	NOUN
faba-7	64	5	is	be	AUX
faba-7	64	6	accepted	accept	VERB
faba-7	64	7	.	.	PUNCT
faba-7	65	1	family	family	NOUN
faba-7	65	2	ownership	ownership	NOUN
faba-7	65	3	has	have	VERB
faba-7	65	4	a	a	DET
faba-7	65	5	positive	positive	ADJ
faba-7	65	6	contribution	contribution	NOUN
faba-7	65	7	to	to	ADP
faba-7	65	8	the	the	DET
faba-7	65	9	accruals	accrual	NOUN
faba-7	65	10	(	(	PUNCT
faba-7	65	11	t=	t=	NOUN
faba-7	65	12	4.11	4.11	NUM
faba-7	65	13	)	)	PUNCT
faba-7	65	14	.	.	PUNCT
faba-7	66	1	family	family	NOUN
faba-7	66	2	owners	owner	NOUN
faba-7	66	3	are	be	AUX
faba-7	66	4	less	less	ADV
faba-7	66	5	likely	likely	ADJ
faba-7	66	6	to	to	PART
faba-7	66	7	evolve	evolve	VERB
faba-7	66	8	in	in	ADP
faba-7	66	9	earning	earn	VERB
faba-7	66	10	manipulation	manipulation	NOUN
faba-7	66	11	and	and	CCONJ
faba-7	66	12	this	this	DET
faba-7	66	13	align	align	NOUN
faba-7	66	14	with	with	ADP
faba-7	66	15	the	the	DET
faba-7	66	16	result	result	NOUN
faba-7	66	17	of	of	ADP
faba-7	66	18	(	(	PUNCT
faba-7	66	19	ball	ball	PROPN
faba-7	66	20	,	,	PUNCT
faba-7	66	21	robin	robin	PROPN
faba-7	66	22	,	,	PUNCT
faba-7	66	23	&	&	CCONJ
faba-7	66	24	wu	wu	PROPN
faba-7	66	25	,	,	PUNCT
faba-7	66	26	2003	2003	NUM
faba-7	66	27	)	)	PUNCT
faba-7	66	28	.	.	PUNCT
faba-7	67	1	therefore	therefore	ADV
faba-7	67	2	,	,	PUNCT
faba-7	67	3	hypothesis	hypothesis	NOUN
faba-7	67	4	h6	h6	PROPN
faba-7	67	5	is	be	AUX
faba-7	67	6	accepted	accept	VERB
faba-7	67	7	.	.	PUNCT
faba-7	68	1	the	the	DET
faba-7	68	2	influence	influence	NOUN
faba-7	68	3	of	of	ADP
faba-7	68	4	bsize	bsize	NOUN
faba-7	68	5	on	on	ADP
faba-7	68	6	accr	accr	NOUN
faba-7	68	7	turns	turn	VERB
faba-7	68	8	insignificant	insignificant	ADJ
faba-7	68	9	with	with	ADP
faba-7	68	10	the	the	DET
faba-7	68	11	introduction	introduction	NOUN
faba-7	68	12	of	of	ADP
faba-7	68	13	the	the	DET
faba-7	68	14	fown	fown	PROPN
faba-7	68	15	(	(	PUNCT
faba-7	68	16	t	t	NOUN
faba-7	68	17	=	=	SYM
faba-7	68	18	-0.53	-0.53	NOUN
faba-7	68	19	)	)	PUNCT
faba-7	68	20	.	.	PUNCT
faba-7	69	1	consistently	consistently	ADV
faba-7	69	2	,	,	PUNCT
faba-7	69	3	lipton	lipton	PROPN
faba-7	69	4	and	and	CCONJ
faba-7	69	5	lorsch	lorsch	PROPN
faba-7	69	6	(	(	PUNCT
faba-7	69	7	1992	1992	NUM
faba-7	69	8	)	)	PUNCT
faba-7	69	9	argued	argue	VERB
faba-7	69	10	that	that	SCONJ
faba-7	69	11	large	large	ADJ
faba-7	69	12	board	board	NOUN
faba-7	69	13	of	of	ADP
faba-7	69	14	directors	director	NOUN
faba-7	69	15	complicates	complicate	VERB
faba-7	69	16	decision	decision	NOUN
faba-7	69	17	making	making	NOUN
faba-7	69	18	process	process	NOUN
faba-7	69	19	as	as	ADP
faba-7	69	20	a	a	DET
faba-7	69	21	consequence	consequence	NOUN
faba-7	69	22	of	of	ADP
faba-7	69	23	tasks	task	NOUN
faba-7	69	24	coordination	coordination	NOUN
faba-7	69	25	problems	problem	NOUN
faba-7	69	26	.	.	PUNCT
faba-7	70	1	thus	thus	ADV
faba-7	70	2	,	,	PUNCT
faba-7	70	3	hypothesis	hypothesis	NOUN
faba-7	70	4	h7	h7	PROPN
faba-7	70	5	is	be	AUX
faba-7	70	6	rejected	reject	VERB
faba-7	70	7	.	.	PUNCT
faba-7	71	1	nevertheless	nevertheless	ADV
faba-7	71	2	,	,	PUNCT
faba-7	71	3	like	like	ADP
faba-7	71	4	the	the	DET
faba-7	71	5	direct	direct	ADJ
faba-7	71	6	relationship	relationship	NOUN
faba-7	71	7	that	that	PRON
faba-7	71	8	displays	display	VERB
faba-7	71	9	an	an	DET
faba-7	71	10	insignificant	insignificant	ADJ
faba-7	71	11	negative	negative	ADJ
faba-7	71	12	relationship	relationship	NOUN
faba-7	71	13	of	of	ADP
faba-7	71	14	about	about	ADP
faba-7	71	15	-0.98	-0.98	NUM
faba-7	71	16	%	%	NOUN
faba-7	71	17	,	,	PUNCT
faba-7	71	18	the	the	DET
faba-7	71	19	moderated	moderated	ADJ
faba-7	71	20	relationship	relationship	NOUN
faba-7	71	21	gives	give	VERB
faba-7	71	22	a	a	DET
faba-7	71	23	positive	positive	ADJ
faba-7	71	24	influence	influence	NOUN
faba-7	71	25	of	of	ADP
faba-7	71	26	about	about	ADV
faba-7	71	27	0.09	0.09	NUM
faba-7	71	28	%	%	NOUN
faba-7	71	29	.	.	PUNCT
faba-7	72	1	the	the	DET
faba-7	72	2	insignificance	insignificance	NOUN
faba-7	72	3	of	of	ADP
faba-7	72	4	the	the	DET
faba-7	72	5	moderating	moderate	VERB
faba-7	72	6	effect	effect	NOUN
faba-7	72	7	of	of	ADP
faba-7	72	8	bid	bid	NOUN
faba-7	72	9	is	be	AUX
faba-7	72	10	a	a	DET
faba-7	72	11	concept	concept	NOUN
faba-7	72	12	deprived	deprive	VERB
faba-7	72	13	of	of	ADP
faba-7	72	14	its	its	PRON
faba-7	72	15	actual	actual	ADJ
faba-7	72	16	meaning	meaning	NOUN
faba-7	72	17	.	.	PUNCT
faba-7	73	1	firms	firm	NOUN
faba-7	73	2	nominate	nominate	VERB
faba-7	73	3	directors	director	NOUN
faba-7	73	4	that	that	PRON
faba-7	73	5	fulfil	fulfil	VERB
faba-7	73	6	the	the	DET
faba-7	73	7	legal	legal	ADJ
faba-7	73	8	definition	definition	NOUN
faba-7	73	9	of	of	ADP
faba-7	73	10	independence	independence	NOUN
faba-7	73	11	but	but	CCONJ
faba-7	73	12	are	be	AUX
faba-7	73	13	close	close	ADJ
faba-7	73	14	to	to	ADP
faba-7	73	15	the	the	DET
faba-7	73	16	management	management	NOUN
faba-7	73	17	and	and	CCONJ
faba-7	73	18	act	act	VERB
faba-7	73	19	in	in	ADP
faba-7	73	20	the	the	DET
faba-7	73	21	interest	interest	NOUN
faba-7	73	22	of	of	ADP
faba-7	73	23	the	the	DET
faba-7	73	24	controlling	control	VERB
faba-7	73	25	shareholders	shareholder	NOUN
faba-7	73	26	.	.	PUNCT
faba-7	74	1	the	the	DET
faba-7	74	2	finding	finding	NOUN
faba-7	74	3	does	do	AUX
faba-7	74	4	not	not	PART
faba-7	74	5	support	support	VERB
faba-7	74	6	hypothesis	hypothesis	NOUN
faba-7	74	7	h8	h8	PROPN
faba-7	74	8	.	.	PUNCT
faba-7	75	1	wob	wob	PROPN
faba-7	75	2	show	show	VERB
faba-7	75	3	a	a	DET
faba-7	75	4	significant	significant	ADJ
faba-7	75	5	(	(	PUNCT
faba-7	75	6	t	t	NOUN
faba-7	75	7	=	=	SYM
faba-7	75	8	-4.47	-4.47	NOUN
faba-7	75	9	)	)	PUNCT
faba-7	75	10	impact	impact	NOUN
faba-7	75	11	on	on	ADP
faba-7	75	12	accr	accr	NOUN
faba-7	75	13	with	with	ADP
faba-7	75	14	the	the	DET
faba-7	75	15	introducing	introduce	VERB
faba-7	75	16	fown	fown	NOUN
faba-7	75	17	.	.	PUNCT
faba-7	76	1	the	the	DET
faba-7	76	2	most	most	ADV
faba-7	76	3	interesting	interesting	ADJ
faba-7	76	4	is	be	AUX
faba-7	76	5	that	that	SCONJ
faba-7	76	6	the	the	DET
faba-7	76	7	moderating	moderate	VERB
faba-7	76	8	influence	influence	NOUN
faba-7	76	9	of	of	ADP
faba-7	76	10	fown	fown	PROPN
faba-7	76	11	on	on	ADP
faba-7	76	12	wob	wob	NOUN
faba-7	76	13	leads	lead	VERB
faba-7	76	14	to	to	ADP
faba-7	76	15	a	a	DET
faba-7	76	16	negative	negative	ADJ
faba-7	76	17	relationship	relationship	NOUN
faba-7	76	18	.	.	PUNCT
faba-7	77	1	the	the	DET
faba-7	77	2	same	same	ADJ
faba-7	77	3	opinion	opinion	NOUN
faba-7	77	4	is	be	AUX
faba-7	77	5	reported	report	VERB
faba-7	77	6	by	by	ADP
faba-7	77	7	wu	wu	PROPN
faba-7	77	8	et	et	PROPN
faba-7	77	9	al	al	PROPN
faba-7	77	10	.	.	PROPN
faba-7	78	1	(	(	PUNCT
faba-7	78	2	2016	2016	NUM
faba-7	78	3	)	)	PUNCT
faba-7	78	4	.	.	PUNCT
faba-7	79	1	hence	hence	ADV
faba-7	79	2	,	,	PUNCT
faba-7	79	3	hypothesis	hypothesis	NOUN
faba-7	79	4	h9	h9	NOUN
faba-7	79	5	is	be	AUX
faba-7	79	6	accepted	accept	VERB
faba-7	79	7	.	.	PUNCT
faba-7	80	1	there	there	PRON
faba-7	80	2	is	be	VERB
faba-7	80	3	insignificant	insignificant	ADJ
faba-7	80	4	relationship	relationship	NOUN
faba-7	80	5	between	between	ADP
faba-7	80	6	acci	acci	NOUN
faba-7	80	7	and	and	CCONJ
faba-7	80	8	accr	accr	NOUN
faba-7	80	9	in	in	ADP
faba-7	80	10	the	the	DET
faba-7	80	11	presence	presence	NOUN
faba-7	80	12	of	of	ADP
faba-7	80	13	fown	fown	PROPN
faba-7	80	14	.	.	PUNCT
faba-7	81	1	however	however	ADV
faba-7	81	2	,	,	PUNCT
faba-7	81	3	the	the	DET
faba-7	81	4	result	result	NOUN
faba-7	81	5	is	be	AUX
faba-7	81	6	consistent	consistent	ADJ
faba-7	81	7	with	with	ADP
faba-7	81	8	krishnan	krishnan	PROPN
faba-7	81	9	and	and	CCONJ
faba-7	81	10	visvsnsthsn	visvsnsthsn	PROPN
faba-7	81	11	(	(	PUNCT
faba-7	81	12	2008	2008	NUM
faba-7	81	13	)	)	PUNCT
faba-7	81	14	.	.	PUNCT
faba-7	82	1	the	the	DET
faba-7	82	2	result	result	NOUN
faba-7	82	3	does	do	AUX
faba-7	82	4	n't	not	PART
faba-7	82	5	support	support	VERB
faba-7	82	6	hypothesis	hypothesis	NOUN
faba-7	82	7	h10	h10	NOUN
faba-7	82	8	.	.	PUNCT
faba-7	83	1	expertise	expertise	NOUN
faba-7	83	2	directors	director	NOUN
faba-7	83	3	have	have	VERB
faba-7	83	4	an	an	DET
faba-7	83	5	adverse	adverse	ADJ
faba-7	83	6	influence	influence	NOUN
faba-7	83	7	on	on	ADP
faba-7	83	8	accr	accr	NOUN
faba-7	83	9	in	in	ADP
faba-7	83	10	the	the	DET
faba-7	83	11	ret	ret	PROPN
faba-7	83	12	rac	rac	PROPN
faba-7	83	13	ted	ted	PROPN
faba-7	83	14	nishtiman	nishtiman	PROPN
faba-7	83	15	,	,	PUNCT
faba-7	83	16	ku	ku	PROPN
faba-7	83	17	nor	nor	CCONJ
faba-7	83	18	an	an	DET
faba-7	83	19	noor	noor	PROPN
faba-7	83	20	afza	afza	PROPN
faba-7	83	21	/	/	SYM
faba-7	83	22	finance	finance	NOUN
faba-7	83	23	,	,	PUNCT
faba-7	83	24	accounting	accounting	NOUN
faba-7	83	25	and	and	CCONJ
faba-7	83	26	business	business	NOUN
faba-7	83	27	ananlisys	ananlisys	NOUN
faba-7	83	28	76	76	NUM
faba-7	83	29	presence	presence	NOUN
faba-7	83	30	of	of	ADP
faba-7	83	31	fown	fown	PROPN
faba-7	83	32	(	(	PUNCT
faba-7	83	33	t	t	NOUN
faba-7	83	34	=	=	NUM
faba-7	83	35	-3.42	-3.42	NUM
faba-7	83	36	)	)	PUNCT
faba-7	83	37	.	.	PUNCT
faba-7	84	1	directors	director	NOUN
faba-7	84	2	occupy	occupy	VERB
faba-7	84	3	a	a	DET
faba-7	84	4	position	position	NOUN
faba-7	84	5	in	in	ADP
faba-7	84	6	the	the	DET
faba-7	84	7	audit	audit	NOUN
faba-7	84	8	committee	committee	NOUN
faba-7	84	9	might	might	AUX
faba-7	84	10	have	have	VERB
faba-7	84	11	low	low	ADJ
faba-7	84	12	incentive	incentive	NOUN
faba-7	84	13	to	to	PART
faba-7	84	14	depend	depend	VERB
faba-7	84	15	on	on	ADP
faba-7	84	16	accr	accr	NOUN
faba-7	84	17	in	in	ADP
faba-7	84	18	their	their	PRON
faba-7	84	19	monitoring	monitoring	NOUN
faba-7	84	20	role	role	NOUN
faba-7	84	21	,	,	PUNCT
faba-7	84	22	because	because	SCONJ
faba-7	84	23	lawsuits	lawsuit	NOUN
faba-7	84	24	against	against	ADP
faba-7	84	25	directors	director	NOUN
faba-7	84	26	are	be	AUX
faba-7	84	27	much	much	ADV
faba-7	84	28	less	less	ADV
faba-7	84	29	common	common	ADJ
faba-7	84	30	as	as	ADP
faba-7	84	31	a	a	DET
faba-7	84	32	consequence	consequence	NOUN
faba-7	84	33	of	of	ADP
faba-7	84	34	weak	weak	ADJ
faba-7	84	35	institutional	institutional	ADJ
faba-7	84	36	setting	setting	NOUN
faba-7	84	37	such	such	ADJ
faba-7	84	38	as	as	ADP
faba-7	84	39	turkey	turkey	NOUN
faba-7	84	40	compared	compare	VERB
faba-7	84	41	to	to	ADP
faba-7	84	42	the	the	DET
faba-7	84	43	united	united	PROPN
faba-7	84	44	states	states	PROPN
faba-7	84	45	(	(	PUNCT
faba-7	84	46	fanto	fanto	PROPN
faba-7	84	47	,	,	PUNCT
faba-7	84	48	1998	1998	NUM
faba-7	84	49	)	)	PUNCT
faba-7	84	50	.	.	PUNCT
faba-7	85	1	the	the	DET
faba-7	85	2	finding	finding	NOUN
faba-7	85	3	supports	support	VERB
faba-7	85	4	hypothesis	hypothesis	NOUN
faba-7	85	5	h11	h11	PROPN
faba-7	85	6	.	.	PUNCT
faba-7	86	1	conclusion	conclusion	NOUN
faba-7	86	2	this	this	DET
faba-7	86	3	study	study	NOUN
faba-7	86	4	finding	find	VERB
faba-7	86	5	align	align	VERB
faba-7	86	6	with	with	ADP
faba-7	86	7	that	that	PRON
faba-7	86	8	of	of	ADP
faba-7	86	9	previous	previous	ADJ
faba-7	86	10	evidences	evidence	NOUN
faba-7	86	11	that	that	SCONJ
faba-7	86	12	board	board	NOUN
faba-7	86	13	characteristics	characteristic	NOUN
faba-7	86	14	and	and	CCONJ
faba-7	86	15	audit	audit	NOUN
faba-7	86	16	committee	committee	NOUN
faba-7	86	17	characteristics	characteristic	NOUN
faba-7	86	18	mitigate	mitigate	VERB
faba-7	86	19	type	type	PROPN
faba-7	86	20	ii	ii	PROPN
faba-7	86	21	agency	agency	NOUN
faba-7	86	22	problem	problem	NOUN
faba-7	86	23	through	through	ADP
faba-7	86	24	adopting	adopt	VERB
faba-7	86	25	high	high	ADJ
faba-7	86	26	accounting	accounting	NOUN
faba-7	86	27	conservatism	conservatism	NOUN
faba-7	86	28	.	.	PUNCT
faba-7	87	1	this	this	DET
faba-7	87	2	study	study	NOUN
faba-7	87	3	validates	validate	VERB
faba-7	87	4	that	that	SCONJ
faba-7	87	5	family	family	NOUN
faba-7	87	6	ownership	ownership	NOUN
faba-7	87	7	undermines	undermine	VERB
faba-7	87	8	boards	board	NOUN
faba-7	87	9	demand	demand	VERB
faba-7	87	10	for	for	ADP
faba-7	87	11	accounting	accounting	NOUN
faba-7	87	12	conservatism	conservatism	NOUN
faba-7	87	13	,	,	PUNCT
faba-7	87	14	a	a	DET
faba-7	87	15	result	result	NOUN
faba-7	87	16	which	which	PRON
faba-7	87	17	will	will	AUX
faba-7	87	18	be	be	AUX
faba-7	87	19	unfavourable	unfavourable	ADJ
faba-7	87	20	to	to	ADP
faba-7	87	21	minority	minority	NOUN
faba-7	87	22	shareholders	shareholder	NOUN
faba-7	87	23	.	.	PUNCT
faba-7	88	1	to	to	PART
faba-7	88	2	sum	sum	VERB
faba-7	88	3	up	up	ADP
faba-7	88	4	,	,	PUNCT
faba-7	88	5	this	this	DET
faba-7	88	6	paper	paper	NOUN
faba-7	88	7	contributes	contribute	VERB
faba-7	88	8	to	to	ADP
faba-7	88	9	providing	provide	VERB
faba-7	88	10	a	a	DET
faba-7	88	11	general	general	ADJ
faba-7	88	12	understanding	understanding	NOUN
faba-7	88	13	about	about	ADP
faba-7	88	14	board	board	NOUN
faba-7	88	15	behaviour	behaviour	NOUN
faba-7	88	16	in	in	ADP
faba-7	88	17	engaging	engage	VERB
faba-7	88	18	in	in	ADP
faba-7	88	19	monitoring	monitor	VERB
faba-7	88	20	function	function	NOUN
faba-7	88	21	using	use	VERB
faba-7	88	22	accounting	accounting	NOUN
faba-7	88	23	conservatism	conservatism	NOUN
faba-7	88	24	.	.	PUNCT
faba-7	89	1	based	base	VERB
faba-7	89	2	on	on	ADP
faba-7	89	3	the	the	DET
faba-7	89	4	aforementioned	aforementioned	ADJ
faba-7	89	5	,	,	PUNCT
faba-7	89	6	it	it	PRON
faba-7	89	7	is	be	AUX
faba-7	89	8	worth	worth	ADJ
faba-7	89	9	for	for	ADP
faba-7	89	10	more	more	ADV
faba-7	89	11	empirical	empirical	ADJ
faba-7	89	12	studies	study	NOUN
faba-7	89	13	on	on	ADP
faba-7	89	14	corporate	corporate	ADJ
faba-7	89	15	governance	governance	NOUN
faba-7	89	16	,	,	PUNCT
faba-7	89	17	accounting	account	VERB
faba-7	89	18	conservatism	conservatism	NOUN
faba-7	89	19	and	and	CCONJ
faba-7	89	20	family	family	NOUN
faba-7	89	21	-	-	PUNCT
faba-7	89	22	owned	own	VERB
faba-7	89	23	firms	firm	NOUN
faba-7	89	24	in	in	ADP
faba-7	89	25	turkey	turkey	PROPN
faba-7	89	26	.	.	PUNCT
faba-7	90	1	ret	ret	PROPN
faba-7	90	2	rac	rac	PROPN
faba-7	90	3	ted	ted	PROPN
faba-7	90	4	nishtiman	nishtiman	PROPN
faba-7	90	5	,	,	PUNCT
faba-7	90	6	ku	ku	PROPN
faba-7	90	7	nor	nor	CCONJ
faba-7	90	8	an	an	DET
faba-7	90	9	noor	noor	PROPN
faba-7	90	10	afza	afza	PROPN
faba-7	90	11	/	/	SYM
faba-7	90	12	finance	finance	NOUN
faba-7	90	13	,	,	PUNCT
faba-7	90	14	accounting	accounting	NOUN
faba-7	90	15	and	and	CCONJ
faba-7	90	16	business	business	NOUN
faba-7	90	17	ananlisys	ananlisys	VERB
faba-7	90	18	77	77	NUM
faba-7	90	19	references	reference	NOUN
faba-7	90	20	abdullah	abdullah	PROPN
faba-7	90	21	,	,	PUNCT
faba-7	90	22	s.	s.	PROPN
faba-7	90	23	n.	n.	PROPN
faba-7	90	24	,	,	PUNCT
faba-7	90	25	&	&	CCONJ
faba-7	90	26	ku	ku	PROPN
faba-7	90	27	ismail	ismail	PROPN
faba-7	90	28	,	,	PUNCT
faba-7	90	29	k.	k.	PROPN
faba-7	90	30	n.	n.	PROPN
faba-7	90	31	i.	i.	PROPN
faba-7	90	32	(	(	PUNCT
faba-7	90	33	2013	2013	NUM
faba-7	90	34	)	)	PUNCT
faba-7	90	35	.	.	PUNCT
faba-7	91	1	gender	gender	NOUN
faba-7	91	2	,	,	PUNCT
faba-7	91	3	ethnic	ethnic	ADJ
faba-7	91	4	and	and	CCONJ
faba-7	91	5	age	age	NOUN
faba-7	91	6	diversity	diversity	NOUN
faba-7	91	7	and	and	CCONJ
faba-7	91	8	performance	performance	NOUN
faba-7	91	9	of	of	ADP
faba-7	91	10	large	large	ADJ
faba-7	91	11	malaysian	malaysian	ADJ
faba-7	91	12	firms	firm	NOUN
faba-7	91	13	(	(	PUNCT
faba-7	91	14	kepelbagaian	kepelbagaian	PROPN
faba-7	91	15	jantina	jantina	PROPN
faba-7	91	16	,	,	PUNCT
faba-7	91	17	kumpulan	kumpulan	PROPN
faba-7	91	18	etnik	etnik	X
faba-7	91	19	,	,	PUNCT
faba-7	91	20	dan	dan	PROPN
faba-7	91	21	umur	umur	PROPN
faba-7	91	22	dalam	dalam	PROPN
faba-7	91	23	lembaga	lembaga	PROPN
faba-7	91	24	pengarah	pengarah	PROPN
faba-7	91	25	firma	firma	X
faba-7	91	26	besar	besar	PROPN
faba-7	91	27	di	di	PROPN
faba-7	91	28	malaysia	malaysia	PROPN
faba-7	91	29	dan	dan	PROPN
faba-7	91	30	prestasi	prestasi	PROPN
faba-7	91	31	)	)	PUNCT
faba-7	91	32	.	.	PUNCT
faba-7	92	1	jurnal	jurnal	ADJ
faba-7	92	2	pengurusan	pengurusan	PROPN
faba-7	92	3	dan	dan	PROPN
faba-7	92	4	kepimpinan	kepimpinan	PROPN
faba-7	92	5	pendidikan	pendidikan	PROPN
faba-7	92	6	,	,	PUNCT
faba-7	92	7	38	38	NUM
faba-7	92	8	,	,	PUNCT
faba-7	92	9	27–40	27–40	NUM
faba-7	92	10	.	.	PUNCT
faba-7	93	1	ahmed	ahmed	PROPN
faba-7	93	2	,	,	PUNCT
faba-7	93	3	a.	a.	PROPN
faba-7	93	4	s.	s.	PROPN
faba-7	93	5	,	,	PUNCT
faba-7	93	6	&	&	CCONJ
faba-7	93	7	duellman	duellman	PROPN
faba-7	93	8	,	,	PUNCT
faba-7	93	9	s.	s.	PROPN
faba-7	93	10	(	(	PUNCT
faba-7	93	11	2007	2007	NUM
faba-7	93	12	)	)	PUNCT
faba-7	93	13	.	.	PUNCT
faba-7	94	1	accounting	account	VERB
faba-7	94	2	conservatism	conservatism	NOUN
faba-7	94	3	and	and	CCONJ
faba-7	94	4	board	board	NOUN
faba-7	94	5	of	of	ADP
faba-7	94	6	director	director	NOUN
faba-7	94	7	characteristics	characteristic	NOUN
faba-7	94	8	:	:	PUNCT
faba-7	94	9	an	an	DET
faba-7	94	10	empirical	empirical	ADJ
faba-7	94	11	analysis	analysis	NOUN
faba-7	94	12	.	.	PUNCT
faba-7	95	1	journal	journal	NOUN
faba-7	95	2	of	of	ADP
faba-7	95	3	accounting	accounting	NOUN
faba-7	95	4	and	and	CCONJ
faba-7	95	5	economics	economic	NOUN
faba-7	95	6	,	,	PUNCT
faba-7	95	7	43(2	43(2	NUM
faba-7	95	8	)	)	PUNCT
faba-7	95	9	,	,	PUNCT
faba-7	95	10	411–437	411–437	NUM
faba-7	95	11	.	.	X
faba-7	95	12	ali	ali	PROPN
faba-7	95	13	,	,	PUNCT
faba-7	95	14	a.	a.	PROPN
faba-7	95	15	,	,	PUNCT
faba-7	95	16	chen	chen	PROPN
faba-7	95	17	,	,	PUNCT
faba-7	95	18	t.-y	t.-y	NOUN
faba-7	95	19	.	.	PROPN
faba-7	95	20	,	,	PUNCT
faba-7	95	21	&	&	CCONJ
faba-7	95	22	radhakrishnan	radhakrishnan	PROPN
faba-7	95	23	,	,	PUNCT
faba-7	95	24	s.	s.	PROPN
faba-7	95	25	(	(	PUNCT
faba-7	95	26	2007	2007	NUM
faba-7	95	27	)	)	PUNCT
faba-7	95	28	.	.	PUNCT
faba-7	96	1	corporate	corporate	ADJ
faba-7	96	2	disclosures	disclosure	NOUN
faba-7	96	3	by	by	ADP
faba-7	96	4	family	family	NOUN
faba-7	96	5	firms	firm	NOUN
faba-7	96	6	.	.	PUNCT
faba-7	97	1	journal	journal	NOUN
faba-7	97	2	of	of	ADP
faba-7	97	3	accounting	accounting	NOUN
faba-7	97	4	and	and	CCONJ
faba-7	97	5	economics	economic	NOUN
faba-7	97	6	,	,	PUNCT
faba-7	97	7	44(1	44(1	PROPN
faba-7	97	8	)	)	PUNCT
faba-7	97	9	,	,	PUNCT
faba-7	97	10	238–286	238–286	NUM
faba-7	97	11	.	.	PUNCT
faba-7	98	1	ball	ball	PROPN
faba-7	98	2	,	,	PUNCT
faba-7	98	3	r.	r.	PROPN
faba-7	98	4	,	,	PUNCT
faba-7	98	5	kothari	kothari	PROPN
faba-7	98	6	,	,	PUNCT
faba-7	98	7	s.	s.	PROPN
faba-7	98	8	p.	p.	PROPN
faba-7	98	9	,	,	PUNCT
faba-7	98	10	&	&	CCONJ
faba-7	98	11	robin	robin	PROPN
faba-7	98	12	,	,	PUNCT
faba-7	98	13	a.	a.	NOUN
faba-7	98	14	(	(	PUNCT
faba-7	98	15	2000	2000	NUM
faba-7	98	16	)	)	PUNCT
faba-7	98	17	.	.	PUNCT
faba-7	99	1	the	the	DET
faba-7	99	2	effect	effect	NOUN
faba-7	99	3	of	of	ADP
faba-7	99	4	international	international	ADJ
faba-7	99	5	institutional	institutional	ADJ
faba-7	99	6	factors	factor	NOUN
faba-7	99	7	on	on	ADP
faba-7	99	8	properties	property	NOUN
faba-7	99	9	of	of	ADP
faba-7	99	10	accounting	accounting	NOUN
faba-7	99	11	earnings	earning	NOUN
faba-7	99	12	.	.	PUNCT
faba-7	100	1	journal	journal	NOUN
faba-7	100	2	of	of	ADP
faba-7	100	3	accounting	accounting	NOUN
faba-7	100	4	and	and	CCONJ
faba-7	100	5	economics	economic	NOUN
faba-7	100	6	,	,	PUNCT
faba-7	100	7	29(1	29(1	NUM
faba-7	100	8	)	)	PUNCT
faba-7	100	9	,	,	PUNCT
faba-7	100	10	1–51	1–51	PROPN
faba-7	100	11	.	.	PUNCT
faba-7	101	1	ball	ball	PROPN
faba-7	101	2	,	,	PUNCT
faba-7	101	3	r.	r.	PROPN
faba-7	101	4	,	,	PUNCT
faba-7	101	5	robin	robin	PROPN
faba-7	101	6	,	,	PUNCT
faba-7	101	7	a.	a.	PROPN
faba-7	101	8	,	,	PUNCT
faba-7	101	9	&	&	CCONJ
faba-7	101	10	wu	wu	PROPN
faba-7	101	11	,	,	PUNCT
faba-7	101	12	j.	j.	PROPN
faba-7	101	13	s.	s.	PROPN
faba-7	101	14	(	(	PUNCT
faba-7	101	15	2003	2003	NUM
faba-7	101	16	)	)	PUNCT
faba-7	101	17	.	.	PUNCT
faba-7	102	1	incentives	incentive	NOUN
faba-7	102	2	versus	versus	ADP
faba-7	102	3	standards	standard	NOUN
faba-7	102	4	:	:	PUNCT
faba-7	102	5	properties	property	NOUN
faba-7	102	6	of	of	ADP
faba-7	102	7	accounting	accounting	NOUN
faba-7	102	8	income	income	NOUN
faba-7	102	9	in	in	ADP
faba-7	102	10	four	four	NUM
faba-7	102	11	east	east	ADJ
faba-7	102	12	asian	asian	ADJ
faba-7	102	13	countries	country	NOUN
faba-7	102	14	.	.	PUNCT
faba-7	103	1	journal	journal	NOUN
faba-7	103	2	of	of	ADP
faba-7	103	3	accounting	accounting	NOUN
faba-7	103	4	and	and	CCONJ
faba-7	103	5	economics	economic	NOUN
faba-7	103	6	,	,	PUNCT
faba-7	103	7	36(1–3	36(1–3	NUM
faba-7	103	8	)	)	PUNCT
faba-7	103	9	,	,	PUNCT
faba-7	103	10	235–270	235–270	NUM
faba-7	103	11	.	.	PUNCT
faba-7	104	1	basu	basu	PROPN
faba-7	104	2	,	,	PUNCT
faba-7	104	3	s.	s.	PROPN
faba-7	104	4	(	(	PUNCT
faba-7	104	5	1997	1997	NUM
faba-7	104	6	)	)	PUNCT
faba-7	104	7	.	.	PUNCT
faba-7	105	1	the	the	DET
faba-7	105	2	conservatism	conservatism	NOUN
faba-7	105	3	principle	principle	NOUN
faba-7	105	4	and	and	CCONJ
faba-7	105	5	the	the	DET
faba-7	105	6	asymmetric	asymmetric	ADJ
faba-7	105	7	timeliness	timeliness	NOUN
faba-7	105	8	of	of	ADP
faba-7	105	9	earnings	earning	NOUN
faba-7	105	10	1	1	NUM
faba-7	105	11	.	.	PUNCT
faba-7	105	12	journal	journal	NOUN
faba-7	105	13	of	of	ADP
faba-7	105	14	accounting	accounting	NOUN
faba-7	105	15	and	and	CCONJ
faba-7	105	16	economics	economic	NOUN
faba-7	105	17	,	,	PUNCT
faba-7	105	18	24(1	24(1	NUM
faba-7	105	19	)	)	PUNCT
faba-7	105	20	,	,	PUNCT
faba-7	105	21	3–37	3–37	PROPN
faba-7	105	22	.	.	PUNCT
faba-7	106	1	fanto	fanto	PROPN
faba-7	107	1	,	,	PUNCT
faba-7	107	2	j.	j.	PROPN
faba-7	107	3	a.	a.	PROPN
faba-7	107	4	(	(	PUNCT
faba-7	107	5	1998	1998	NUM
faba-7	107	6	)	)	PUNCT
faba-7	107	7	.	.	PUNCT
faba-7	108	1	the	the	DET
faba-7	108	2	role	role	NOUN
faba-7	108	3	of	of	ADP
faba-7	108	4	corporate	corporate	ADJ
faba-7	108	5	law	law	NOUN
faba-7	108	6	in	in	ADP
faba-7	108	7	french	french	ADJ
faba-7	108	8	corporate	corporate	ADJ
faba-7	108	9	governance	governance	NOUN
faba-7	108	10	.	.	PUNCT
faba-7	109	1	cornell	cornell	VERB
faba-7	109	2	int’l	int’l	NOUN
faba-7	109	3	lj	lj	PROPN
faba-7	109	4	,	,	PUNCT
faba-7	109	5	31	31	NUM
faba-7	109	6	,	,	PUNCT
faba-7	109	7	31	31	NUM
faba-7	109	8	.	.	PUNCT
faba-7	110	1	hillman	hillman	PROPN
faba-7	110	2	,	,	PUNCT
faba-7	110	3	a.	a.	PROPN
faba-7	110	4	j.	j.	PROPN
faba-7	110	5	,	,	PUNCT
faba-7	110	6	&	&	CCONJ
faba-7	110	7	dalziel	dalziel	PROPN
faba-7	110	8	,	,	PUNCT
faba-7	110	9	t.	t.	PROPN
faba-7	110	10	(	(	PUNCT
faba-7	110	11	2003	2003	NUM
faba-7	110	12	)	)	PUNCT
faba-7	110	13	.	.	PUNCT
faba-7	111	1	boards	board	NOUN
faba-7	111	2	of	of	ADP
faba-7	111	3	directors	director	NOUN
faba-7	111	4	and	and	CCONJ
faba-7	111	5	firm	firm	ADJ
faba-7	111	6	performance	performance	NOUN
faba-7	111	7	:	:	PUNCT
faba-7	111	8	integrating	integrate	VERB
faba-7	111	9	agency	agency	NOUN
faba-7	111	10	and	and	CCONJ
faba-7	111	11	resource	resource	NOUN
faba-7	111	12	dependence	dependence	NOUN
faba-7	111	13	perspectives	perspective	NOUN
faba-7	111	14	.	.	PUNCT
faba-7	112	1	academy	academy	PROPN
faba-7	112	2	of	of	ADP
faba-7	112	3	management	management	PROPN
faba-7	112	4	review	review	PROPN
faba-7	112	5	,	,	PUNCT
faba-7	112	6	28(3	28(3	NUM
faba-7	112	7	)	)	PUNCT
faba-7	112	8	,	,	PUNCT
faba-7	112	9	383–396	383–396	NUM
faba-7	112	10	.	.	PUNCT
faba-7	113	1	jensen	jensen	PROPN
faba-7	113	2	,	,	PUNCT
faba-7	113	3	m.	m.	PROPN
faba-7	113	4	c.	c.	PROPN
faba-7	113	5	(	(	PUNCT
faba-7	113	6	1993	1993	NUM
faba-7	113	7	)	)	PUNCT
faba-7	113	8	.	.	PUNCT
faba-7	114	1	the	the	DET
faba-7	114	2	modern	modern	ADJ
faba-7	114	3	industrial	industrial	ADJ
faba-7	114	4	revolution	revolution	NOUN
faba-7	114	5	,	,	PUNCT
faba-7	114	6	exit	exit	NOUN
faba-7	114	7	,	,	PUNCT
faba-7	114	8	and	and	CCONJ
faba-7	114	9	the	the	DET
faba-7	114	10	failure	failure	NOUN
faba-7	114	11	of	of	ADP
faba-7	114	12	internal	internal	ADJ
faba-7	114	13	control	control	NOUN
faba-7	114	14	systems	system	NOUN
faba-7	114	15	.	.	PUNCT
faba-7	115	1	the	the	DET
faba-7	115	2	journal	journal	PROPN
faba-7	115	3	of	of	ADP
faba-7	115	4	finance	finance	NOUN
faba-7	115	5	,	,	PUNCT
faba-7	115	6	48(3	48(3	PROPN
faba-7	115	7	)	)	PUNCT
faba-7	115	8	,	,	PUNCT
faba-7	115	9	831–880	831–880	NUM
faba-7	115	10	.	.	PUNCT
faba-7	115	11	krishnan	krishnan	PROPN
faba-7	115	12	,	,	PUNCT
faba-7	115	13	g.	g.	PROPN
faba-7	115	14	v	v	PROPN
faba-7	115	15	,	,	PUNCT
faba-7	115	16	&	&	CCONJ
faba-7	115	17	visvanathan	visvanathan	PROPN
faba-7	115	18	,	,	PUNCT
faba-7	115	19	g.	g.	PROPN
faba-7	115	20	(	(	PUNCT
faba-7	115	21	2008	2008	NUM
faba-7	115	22	)	)	PUNCT
faba-7	115	23	.	.	PUNCT
faba-7	116	1	does	do	VERB
faba-7	116	2	the	the	DET
faba-7	116	3	sox	sox	PROPN
faba-7	116	4	definition	definition	NOUN
faba-7	116	5	of	of	ADP
faba-7	116	6	an	an	DET
faba-7	116	7	accounting	accounting	NOUN
faba-7	116	8	expert	expert	NOUN
faba-7	116	9	matter	matter	NOUN
faba-7	116	10	?	?	PUNCT
faba-7	117	1	the	the	DET
faba-7	117	2	association	association	NOUN
faba-7	117	3	between	between	ADP
faba-7	117	4	audit	audit	NOUN
faba-7	117	5	committee	committee	NOUN
faba-7	117	6	directors	director	NOUN
faba-7	117	7	’	’	PART
faba-7	117	8	accounting	accounting	NOUN
faba-7	117	9	expertise	expertise	NOUN
faba-7	117	10	and	and	CCONJ
faba-7	117	11	accounting	accounting	NOUN
faba-7	117	12	conservatism	conservatism	NOUN
faba-7	117	13	.	.	PUNCT
faba-7	118	1	contemporary	contemporary	ADJ
faba-7	118	2	accounting	accounting	NOUN
faba-7	118	3	research	research	NOUN
faba-7	118	4	,	,	PUNCT
faba-7	118	5	25(3	25(3	NUM
faba-7	118	6	)	)	PUNCT
faba-7	118	7	,	,	PUNCT
faba-7	118	8	827–858	827–858	NUM
faba-7	118	9	.	.	PUNCT
faba-7	119	1	mustafa	mustafa	PROPN
faba-7	119	2	,	,	PUNCT
faba-7	119	3	a.	a.	PROPN
faba-7	119	4	s.	s.	PROPN
faba-7	119	5	,	,	PUNCT
faba-7	119	6	che	che	NOUN
faba-7	119	7	-	-	NOUN
faba-7	119	8	ahmad	ahmad	PROPN
faba-7	119	9	,	,	PUNCT
faba-7	119	10	a.	a.	NOUN
faba-7	119	11	,	,	PUNCT
faba-7	119	12	&	&	CCONJ
faba-7	119	13	chandren	chandren	PROPN
faba-7	119	14	,	,	PUNCT
faba-7	119	15	s.	s.	PROPN
faba-7	119	16	(	(	PUNCT
faba-7	119	17	2018	2018	NUM
faba-7	119	18	)	)	PUNCT
faba-7	119	19	.	.	PUNCT
faba-7	120	1	board	board	NOUN
faba-7	120	2	diversity	diversity	NOUN
faba-7	120	3	,	,	PUNCT
faba-7	120	4	audit	audit	NOUN
faba-7	120	5	committee	committee	NOUN
faba-7	120	6	characteristics	characteristic	NOUN
faba-7	120	7	and	and	CCONJ
faba-7	120	8	audit	audit	NOUN
faba-7	120	9	quality	quality	NOUN
faba-7	120	10	:	:	PUNCT
faba-7	120	11	the	the	DET
faba-7	120	12	moderating	moderate	VERB
faba-7	120	13	role	role	NOUN
faba-7	120	14	of	of	ADP
faba-7	120	15	control	control	NOUN
faba-7	120	16	-	-	PUNCT
faba-7	120	17	ownership	ownership	NOUN
faba-7	120	18	wedge	wedge	NOUN
faba-7	120	19	.	.	PUNCT
faba-7	121	1	business	business	NOUN
faba-7	121	2	and	and	CCONJ
faba-7	121	3	economic	economic	ADJ
faba-7	121	4	horizons	horizon	NOUN
faba-7	121	5	,	,	PUNCT
faba-7	121	6	14(3	14(3	NUM
faba-7	121	7	)	)	PUNCT
faba-7	121	8	,	,	PUNCT
faba-7	121	9	587–614	587–614	NUM
faba-7	121	10	.	.	PUNCT
faba-7	122	1	ren	ren	PROPN
faba-7	122	2	,	,	PUNCT
faba-7	122	3	y.	y.	PROPN
faba-7	122	4	(	(	PUNCT
faba-7	122	5	2014	2014	NUM
faba-7	122	6	)	)	PUNCT
faba-7	122	7	.	.	PUNCT
faba-7	123	1	corporate	corporate	ADJ
faba-7	123	2	governance	governance	NOUN
faba-7	123	3	,	,	PUNCT
faba-7	123	4	conservatism	conservatism	NOUN
faba-7	123	5	and	and	CCONJ
faba-7	123	6	firm	firm	ADJ
faba-7	123	7	performance	performance	NOUN
faba-7	123	8	:	:	PUNCT
faba-7	123	9	evidence	evidence	NOUN
faba-7	123	10	from	from	ADP
faba-7	123	11	china	china	PROPN
faba-7	123	12	.	.	PUNCT
faba-7	124	1	sultana	sultana	PROPN
faba-7	124	2	,	,	PUNCT
faba-7	124	3	n.	n.	NOUN
faba-7	124	4	,	,	PUNCT
faba-7	124	5	&	&	CCONJ
faba-7	124	6	mitchell	mitchell	PROPN
faba-7	124	7	van	van	PROPN
faba-7	124	8	der	der	PROPN
faba-7	124	9	zahn	zahn	PROPN
faba-7	124	10	,	,	PUNCT
faba-7	124	11	j.	j.	PROPN
faba-7	124	12	(	(	PUNCT
faba-7	124	13	2015	2015	NUM
faba-7	124	14	)	)	PUNCT
faba-7	124	15	.	.	PUNCT
faba-7	125	1	earnings	earning	NOUN
faba-7	125	2	conservatism	conservatism	NOUN
faba-7	125	3	and	and	CCONJ
faba-7	125	4	audit	audit	NOUN
faba-7	125	5	committee	committee	NOUN
faba-7	125	6	financial	financial	ADJ
faba-7	125	7	expertise	expertise	NOUN
faba-7	125	8	.	.	PUNCT
faba-7	126	1	accounting	accounting	NOUN
faba-7	126	2	&	&	CCONJ
faba-7	126	3	finance	finance	PROPN
faba-7	126	4	,	,	PUNCT
faba-7	126	5	55(1	55(1	NOUN
faba-7	126	6	)	)	PUNCT
faba-7	126	7	,	,	PUNCT
faba-7	126	8	279–310	279–310	NUM
faba-7	126	9	.	.	PUNCT
faba-7	127	1	watts	watts	PROPN
faba-7	127	2	,	,	PUNCT
faba-7	127	3	r.	r.	PROPN
faba-7	127	4	l.	l.	PROPN
faba-7	127	5	,	,	PUNCT
faba-7	127	6	&	&	CCONJ
faba-7	127	7	zimmerman	zimmerman	PROPN
faba-7	127	8	,	,	PUNCT
faba-7	127	9	j.	j.	PROPN
faba-7	127	10	l.	l.	PROPN
faba-7	127	11	(	(	PUNCT
faba-7	127	12	1986	1986	NUM
faba-7	127	13	)	)	PUNCT
faba-7	127	14	.	.	PUNCT
faba-7	128	1	positive	positive	ADJ
faba-7	128	2	accounting	accounting	NOUN
faba-7	128	3	theory	theory	NOUN
faba-7	128	4	.	.	PUNCT
faba-7	129	1	the	the	DET
faba-7	129	2	accounting	accounting	NOUN
faba-7	129	3	review	review	NOUN
faba-7	129	4	,	,	PUNCT
faba-7	129	5	65(1	65(1	NOUN
faba-7	129	6	)	)	PUNCT
faba-7	129	7	,	,	PUNCT
faba-7	129	8	131	131	NUM
faba-7	129	9	–	–	SYM
faba-7	129	10	156	156	NUM
faba-7	129	11	.	.	PUNCT
faba-7	129	12	wu	wu	PROPN
faba-7	129	13	,	,	PUNCT
faba-7	129	14	s.	s.	PROPN
faba-7	129	15	,	,	PUNCT
faba-7	129	16	chen	chen	PROPN
faba-7	129	17	,	,	PUNCT
faba-7	129	18	c.	c.	PROPN
faba-7	129	19	m.	m.	PROPN
faba-7	129	20	,	,	PUNCT
faba-7	129	21	&	&	CCONJ
faba-7	129	22	lee	lee	PROPN
faba-7	129	23	,	,	PUNCT
faba-7	129	24	p.	p.	PROPN
faba-7	129	25	c.	c.	PROPN
faba-7	129	26	(	(	PUNCT
faba-7	129	27	2016	2016	NUM
faba-7	129	28	)	)	PUNCT
faba-7	129	29	.	.	PUNCT
faba-7	130	1	independent	independent	ADJ
faba-7	130	2	directors	director	NOUN
faba-7	130	3	and	and	CCONJ
faba-7	130	4	earnings	earning	NOUN
faba-7	130	5	management	management	NOUN
faba-7	130	6	:	:	PUNCT
faba-7	130	7	the	the	DET
faba-7	130	8	moderating	moderate	VERB
faba-7	130	9	effects	effect	NOUN
faba-7	130	10	of	of	ADP
faba-7	130	11	controlling	control	VERB
faba-7	130	12	shareholders	shareholder	NOUN
faba-7	130	13	and	and	CCONJ
faba-7	130	14	the	the	DET
faba-7	130	15	divergence	divergence	NOUN
faba-7	130	16	of	of	ADP
faba-7	130	17	cash	cash	NOUN
faba-7	130	18	-	-	PUNCT
faba-7	130	19	flow	flow	NOUN
faba-7	130	20	and	and	CCONJ
faba-7	130	21	control	control	NOUN
faba-7	130	22	rights	right	NOUN
faba-7	130	23	.	.	PUNCT
faba-7	131	1	north	north	ADJ
faba-7	131	2	american	american	PROPN
faba-7	131	3	journal	journal	PROPN
faba-7	131	4	of	of	ADP
faba-7	131	5	economics	economic	NOUN
faba-7	131	6	and	and	CCONJ
faba-7	131	7	finance	finance	NOUN
faba-7	131	8	,	,	PUNCT
faba-7	131	9	35	35	NUM
faba-7	131	10	,	,	PUNCT
faba-7	131	11	153–165	153–165	NUM
faba-7	131	12	.	.	PUNCT
faba-7	132	1	http://doi.org/10.1016/j.najef.2015.10.007	http://doi.org/10.1016/j.najef.2015.10.007	NOUN
faba-7	132	2	zulkarnain	zulkarnain	NOUN
faba-7	132	3	muhamad	muhamad	PROPN
faba-7	132	4	.	.	PUNCT
faba-7	133	1	(	(	PUNCT
faba-7	133	2	2009	2009	NUM
faba-7	133	3	)	)	PUNCT
faba-7	133	4	.	.	PUNCT
faba-7	134	1	audit	audit	NOUN
faba-7	134	2	market	market	NOUN
faba-7	134	3	competition	competition	NOUN
faba-7	134	4	:	:	PUNCT
faba-7	134	5	causes	cause	NOUN
faba-7	134	6	and	and	CCONJ
faba-7	134	7	consequences	consequence	NOUN
faba-7	134	8	.	.	PUNCT
faba-7	135	1	icfai	icfai	NOUN
faba-7	135	2	journal	journal	NOUN
faba-7	135	3	of	of	ADP
faba-7	135	4	audit	audit	NOUN
faba-7	135	5	practice	practice	NOUN
faba-7	135	6	,	,	PUNCT
faba-7	135	7	6(1	6(1	NUM
faba-7	135	8	)	)	PUNCT
faba-7	135	9	.	.	PUNCT