id	sid	tid	token	lemma	pos
fbem-217	1	1	frontiers	frontier	NOUN
fbem-217	1	2	in	in	ADP
fbem-217	1	3	business	business	NOUN
fbem-217	1	4	,	,	PUNCT
fbem-217	1	5	economics	economic	NOUN
fbem-217	1	6	and	and	CCONJ
fbem-217	1	7	management	management	NOUN
fbem-217	1	8	issn	issn	PROPN
fbem-217	1	9	:	:	PUNCT
fbem-217	1	10	2766	2766	NUM
fbem-217	1	11	-	-	PUNCT
fbem-217	1	12	824x	824x	NUM
fbem-217	1	13	|	|	ADJ
fbem-217	1	14	vol	vol	NOUN
fbem-217	1	15	.	.	PROPN
fbem-217	2	1	2	2	NUM
fbem-217	2	2	,	,	PUNCT
fbem-217	2	3	no	no	INTJ
fbem-217	2	4	.	.	NOUN
fbem-217	2	5	3	3	NUM
fbem-217	2	6	,	,	PUNCT
fbem-217	2	7	2021	2021	NUM
fbem-217	2	8	133	133	NUM
fbem-217	2	9	the	the	DET
fbem-217	2	10	study	study	NOUN
fbem-217	2	11	of	of	ADP
fbem-217	2	12	comprehensive	comprehensive	ADJ
fbem-217	2	13	risk	risk	NOUN
fbem-217	2	14	management	management	NOUN
fbem-217	2	15	and	and	CCONJ
fbem-217	2	16	corporate	corporate	ADJ
fbem-217	2	17	finance	finance	NOUN
fbem-217	2	18	constraints	constraint	NOUN
fbem-217	2	19	qingqing	qingqe	VERB
fbem-217	2	20	luochen1	luochen1	PROPN
fbem-217	2	21	,	,	PUNCT
fbem-217	2	22	*	*	PUNCT
fbem-217	2	23	,	,	PUNCT
fbem-217	2	24	mengyuan	mengyuan	PROPN
fbem-217	2	25	chen2	chen2	PROPN
fbem-217	2	26	,	,	PUNCT
fbem-217	2	27	jie	jie	PROPN
fbem-217	2	28	liao3	liao3	PROPN
fbem-217	2	29	and	and	CCONJ
fbem-217	2	30	zhongqi	zhongqi	PROPN
fbem-217	2	31	xu4	xu4	PROPN
fbem-217	3	1	1school	1school	NUM
fbem-217	3	2	of	of	ADP
fbem-217	3	3	accounting	accounting	NOUN
fbem-217	3	4	and	and	CCONJ
fbem-217	3	5	finance	finance	NOUN
fbem-217	3	6	,	,	PUNCT
fbem-217	3	7	curtin	curtin	PROPN
fbem-217	3	8	university	university	PROPN
fbem-217	3	9	,	,	PUNCT
fbem-217	3	10	perth	perth	PROPN
fbem-217	3	11	,	,	PUNCT
fbem-217	3	12	6102	6102	NUM
fbem-217	3	13	,	,	PUNCT
fbem-217	3	14	western	western	ADJ
fbem-217	3	15	australia	australia	PROPN
fbem-217	3	16	2school	2school	NUM
fbem-217	3	17	of	of	ADP
fbem-217	3	18	tourism	tourism	NOUN
fbem-217	3	19	and	and	CCONJ
fbem-217	3	20	hospitality	hospitality	NOUN
fbem-217	3	21	,	,	PUNCT
fbem-217	3	22	management	management	NOUN
fbem-217	3	23	development	development	PROPN
fbem-217	3	24	institute	institute	PROPN
fbem-217	3	25	of	of	ADP
fbem-217	3	26	singapore	singapore	PROPN
fbem-217	3	27	,	,	PUNCT
fbem-217	3	28	singapore	singapore	PROPN
fbem-217	3	29	,	,	PUNCT
fbem-217	3	30	148951	148951	NUM
fbem-217	3	31	,	,	PUNCT
fbem-217	3	32	singapore	singapore	PROPN
fbem-217	3	33	3cass	3cass	NUM
fbem-217	3	34	business	business	NOUN
fbem-217	3	35	school	school	NOUN
fbem-217	3	36	,	,	PUNCT
fbem-217	3	37	london	london	PROPN
fbem-217	3	38	ec1y	ec1y	PROPN
fbem-217	3	39	8tz	8tz	NOUN
fbem-217	3	40	,	,	PUNCT
fbem-217	3	41	united	united	ADJ
fbem-217	3	42	kingdom	kingdom	PROPN
fbem-217	3	43	4faculty	4faculty	PROPN
fbem-217	3	44	of	of	ADP
fbem-217	3	45	management	management	NOUN
fbem-217	3	46	and	and	CCONJ
fbem-217	3	47	economics	economic	NOUN
fbem-217	3	48	,	,	PUNCT
fbem-217	3	49	dalian	dalian	PROPN
fbem-217	3	50	university	university	PROPN
fbem-217	3	51	of	of	ADP
fbem-217	3	52	technology	technology	PROPN
fbem-217	3	53	,	,	PUNCT
fbem-217	3	54	dalian	dalian	PROPN
fbem-217	3	55	,	,	PUNCT
fbem-217	3	56	116024	116024	NUM
fbem-217	3	57	,	,	PUNCT
fbem-217	3	58	china	china	PROPN
fbem-217	3	59	abstract	abstract	PROPN
fbem-217	3	60	:	:	PUNCT
fbem-217	3	61	the	the	DET
fbem-217	3	62	reasons	reason	NOUN
fbem-217	3	63	why	why	SCONJ
fbem-217	3	64	companies	company	NOUN
fbem-217	3	65	implement	implement	VERB
fbem-217	3	66	comprehensive	comprehensive	ADJ
fbem-217	3	67	risk	risk	NOUN
fbem-217	3	68	management	management	NOUN
fbem-217	3	69	and	and	CCONJ
fbem-217	3	70	the	the	DET
fbem-217	3	71	benefits	benefit	NOUN
fbem-217	3	72	it	it	PRON
fbem-217	3	73	can	can	AUX
fbem-217	3	74	bring	bring	VERB
fbem-217	3	75	to	to	ADP
fbem-217	3	76	companies	company	NOUN
fbem-217	3	77	have	have	AUX
fbem-217	3	78	been	be	AUX
fbem-217	3	79	a	a	DET
fbem-217	3	80	subject	subject	NOUN
fbem-217	3	81	of	of	ADP
fbem-217	3	82	academic	academic	ADJ
fbem-217	3	83	interest	interest	NOUN
fbem-217	3	84	.	.	PUNCT
fbem-217	4	1	however	however	ADV
fbem-217	4	2	,	,	PUNCT
fbem-217	4	3	there	there	PRON
fbem-217	4	4	is	be	VERB
fbem-217	4	5	still	still	ADV
fbem-217	4	6	room	room	NOUN
fbem-217	4	7	for	for	ADP
fbem-217	4	8	further	further	ADJ
fbem-217	4	9	exploration	exploration	NOUN
fbem-217	4	10	of	of	ADP
fbem-217	4	11	this	this	DET
fbem-217	4	12	topic	topic	NOUN
fbem-217	4	13	for	for	ADP
fbem-217	4	14	the	the	DET
fbem-217	4	15	following	follow	VERB
fbem-217	4	16	three	three	NUM
fbem-217	4	17	reasons	reason	NOUN
fbem-217	4	18	:	:	PUNCT
fbem-217	4	19	firstly	firstly	ADV
fbem-217	4	20	,	,	PUNCT
fbem-217	4	21	most	most	ADJ
fbem-217	4	22	of	of	ADP
fbem-217	4	23	the	the	DET
fbem-217	4	24	existing	exist	VERB
fbem-217	4	25	literature	literature	NOUN
fbem-217	4	26	is	be	AUX
fbem-217	4	27	focused	focus	VERB
fbem-217	4	28	on	on	ADP
fbem-217	4	29	the	the	DET
fbem-217	4	30	study	study	NOUN
fbem-217	4	31	of	of	ADP
fbem-217	4	32	corporate	corporate	ADJ
fbem-217	4	33	performance	performance	NOUN
fbem-217	4	34	and	and	CCONJ
fbem-217	4	35	value	value	NOUN
fbem-217	4	36	,	,	PUNCT
fbem-217	4	37	and	and	CCONJ
fbem-217	4	38	there	there	PRON
fbem-217	4	39	is	be	VERB
fbem-217	4	40	less	less	ADJ
fbem-217	4	41	research	research	NOUN
fbem-217	4	42	on	on	ADP
fbem-217	4	43	the	the	DET
fbem-217	4	44	level	level	NOUN
fbem-217	4	45	of	of	ADP
fbem-217	4	46	corporate	corporate	ADJ
fbem-217	4	47	financing	financing	NOUN
fbem-217	4	48	constraints	constraint	NOUN
fbem-217	4	49	;	;	PUNCT
fbem-217	4	50	secondly	secondly	ADV
fbem-217	4	51	,	,	PUNCT
fbem-217	4	52	a	a	DET
fbem-217	4	53	few	few	ADJ
fbem-217	4	54	papers	paper	NOUN
fbem-217	4	55	have	have	AUX
fbem-217	4	56	initially	initially	ADV
fbem-217	4	57	explored	explore	VERB
fbem-217	4	58	the	the	DET
fbem-217	4	59	relationship	relationship	NOUN
fbem-217	4	60	between	between	ADP
fbem-217	4	61	the	the	DET
fbem-217	4	62	implementation	implementation	NOUN
fbem-217	4	63	of	of	ADP
fbem-217	4	64	comprehensive	comprehensive	ADJ
fbem-217	4	65	risk	risk	NOUN
fbem-217	4	66	management	management	NOUN
fbem-217	4	67	and	and	CCONJ
fbem-217	4	68	corporate	corporate	ADJ
fbem-217	4	69	financing	financing	NOUN
fbem-217	4	70	costs	cost	NOUN
fbem-217	4	71	,	,	PUNCT
fbem-217	4	72	but	but	CCONJ
fbem-217	4	73	the	the	DET
fbem-217	4	74	research	research	NOUN
fbem-217	4	75	on	on	ADP
fbem-217	4	76	the	the	DET
fbem-217	4	77	intrinsic	intrinsic	ADJ
fbem-217	4	78	impact	impact	NOUN
fbem-217	4	79	mechanism	mechanism	NOUN
fbem-217	4	80	remains	remain	VERB
fbem-217	4	81	at	at	ADP
fbem-217	4	82	the	the	DET
fbem-217	4	83	theoretical	theoretical	ADJ
fbem-217	4	84	level	level	NOUN
fbem-217	4	85	and	and	CCONJ
fbem-217	4	86	lacks	lack	VERB
fbem-217	4	87	empirical	empirical	ADJ
fbem-217	4	88	testing	testing	NOUN
fbem-217	4	89	finally	finally	ADV
fbem-217	4	90	,	,	PUNCT
fbem-217	4	91	comprehensive	comprehensive	ADJ
fbem-217	4	92	risk	risk	NOUN
fbem-217	4	93	management	management	NOUN
fbem-217	4	94	has	have	AUX
fbem-217	4	95	been	be	AUX
fbem-217	4	96	a	a	DET
fbem-217	4	97	hot	hot	ADJ
fbem-217	4	98	topic	topic	NOUN
fbem-217	4	99	in	in	ADP
fbem-217	4	100	recent	recent	ADJ
fbem-217	4	101	years	year	NOUN
fbem-217	4	102	,	,	PUNCT
fbem-217	4	103	but	but	CCONJ
fbem-217	4	104	most	most	ADJ
fbem-217	4	105	of	of	ADP
fbem-217	4	106	the	the	DET
fbem-217	4	107	literature	literature	NOUN
fbem-217	4	108	has	have	AUX
fbem-217	4	109	focused	focus	VERB
fbem-217	4	110	on	on	ADP
fbem-217	4	111	developed	develop	VERB
fbem-217	4	112	countries	country	NOUN
fbem-217	4	113	such	such	ADJ
fbem-217	4	114	as	as	ADP
fbem-217	4	115	europe	europe	PROPN
fbem-217	4	116	and	and	CCONJ
fbem-217	4	117	the	the	DET
fbem-217	4	118	us	us	PROPN
fbem-217	4	119	,	,	PUNCT
fbem-217	4	120	and	and	CCONJ
fbem-217	4	121	domestic	domestic	ADJ
fbem-217	4	122	research	research	NOUN
fbem-217	4	123	is	be	AUX
fbem-217	4	124	still	still	ADV
fbem-217	4	125	very	very	ADV
fbem-217	4	126	limited	limited	ADJ
fbem-217	4	127	.	.	PUNCT
fbem-217	5	1	therefore	therefore	ADV
fbem-217	5	2	,	,	PUNCT
fbem-217	5	3	this	this	DET
fbem-217	5	4	paper	paper	NOUN
fbem-217	5	5	attempts	attempt	VERB
fbem-217	5	6	to	to	PART
fbem-217	5	7	empirically	empirically	ADV
fbem-217	5	8	test	test	VERB
fbem-217	5	9	how	how	SCONJ
fbem-217	5	10	the	the	DET
fbem-217	5	11	implementation	implementation	NOUN
fbem-217	5	12	of	of	ADP
fbem-217	5	13	comprehensive	comprehensive	ADJ
fbem-217	5	14	risk	risk	NOUN
fbem-217	5	15	management	management	NOUN
fbem-217	5	16	affects	affect	VERB
fbem-217	5	17	corporate	corporate	ADJ
fbem-217	5	18	financing	financing	NOUN
fbem-217	5	19	constraints	constraint	NOUN
fbem-217	5	20	,	,	PUNCT
fbem-217	5	21	in	in	ADP
fbem-217	5	22	the	the	DET
fbem-217	5	23	hope	hope	NOUN
fbem-217	5	24	that	that	SCONJ
fbem-217	5	25	it	it	PRON
fbem-217	5	26	can	can	AUX
fbem-217	5	27	complement	complement	VERB
fbem-217	5	28	the	the	DET
fbem-217	5	29	existing	exist	VERB
fbem-217	5	30	literature	literature	NOUN
fbem-217	5	31	.	.	PUNCT
fbem-217	6	1	keywords	keyword	NOUN
fbem-217	6	2	:	:	PUNCT
fbem-217	6	3	comprehensive	comprehensive	ADJ
fbem-217	6	4	risk	risk	NOUN
fbem-217	6	5	management	management	NOUN
fbem-217	6	6	,	,	PUNCT
fbem-217	6	7	financing	financing	NOUN
fbem-217	6	8	constraints	constraint	NOUN
fbem-217	6	9	,	,	PUNCT
fbem-217	6	10	treatment	treatment	NOUN
fbem-217	6	11	effects	effect	NOUN
fbem-217	6	12	.	.	PUNCT
fbem-217	7	1	1	1	X
fbem-217	7	2	.	.	X
fbem-217	7	3	background	background	NOUN
fbem-217	7	4	of	of	ADP
fbem-217	7	5	enterprise	enterprise	NOUN
fbem-217	7	6	risk	risk	NOUN
fbem-217	7	7	management	management	NOUN
fbem-217	7	8	in	in	ADP
fbem-217	7	9	2004	2004	NUM
fbem-217	7	10	,	,	PUNCT
fbem-217	7	11	the	the	DET
fbem-217	7	12	committee	committee	NOUN
fbem-217	7	13	of	of	ADP
fbem-217	7	14	sponsoring	sponsor	VERB
fbem-217	7	15	organizations	organization	NOUN
fbem-217	7	16	(	(	PUNCT
fbem-217	7	17	coso	coso	NOUN
fbem-217	7	18	)	)	PUNCT
fbem-217	7	19	issued	issue	VERB
fbem-217	7	20	the	the	DET
fbem-217	7	21	enterprise	enterprise	NOUN
fbem-217	7	22	risk	risk	NOUN
fbem-217	7	23	management	management	NOUN
fbem-217	7	24	integrated	integrate	VERB
fbem-217	7	25	framework	framework	NOUN
fbem-217	7	26	(	(	PUNCT
fbem-217	7	27	ermif	ermif	PROPN
fbem-217	7	28	)	)	PUNCT
fbem-217	7	29	,	,	PUNCT
fbem-217	7	30	which	which	PRON
fbem-217	7	31	formally	formally	ADV
fbem-217	7	32	defines	define	VERB
fbem-217	7	33	comprehensive	comprehensive	ADJ
fbem-217	7	34	risk	risk	NOUN
fbem-217	7	35	management	management	NOUN
fbem-217	7	36	as	as	ADP
fbem-217	7	37	"	"	PUNCT
fbem-217	7	38	an	an	DET
fbem-217	7	39	integrated	integrated	ADJ
fbem-217	7	40	approach	approach	NOUN
fbem-217	7	41	to	to	ADP
fbem-217	7	42	risk	risk	NOUN
fbem-217	7	43	management	management	NOUN
fbem-217	7	44	"	"	PUNCT
fbem-217	7	45	.	.	PUNCT
fbem-217	8	1	in	in	ADP
fbem-217	8	2	2004	2004	NUM
fbem-217	8	3	,	,	PUNCT
fbem-217	8	4	the	the	DET
fbem-217	8	5	committee	committee	NOUN
fbem-217	8	6	of	of	ADP
fbem-217	8	7	sponsoring	sponsor	VERB
fbem-217	8	8	organisation	organisation	NOUN
fbem-217	8	9	(	(	PUNCT
fbem-217	8	10	coso	coso	NOUN
fbem-217	8	11	)	)	PUNCT
fbem-217	8	12	issued	issue	VERB
fbem-217	8	13	the	the	DET
fbem-217	8	14	enterprise	enterprise	NOUN
fbem-217	8	15	risk	risk	NOUN
fbem-217	8	16	management	management	NOUN
fbem-217	8	17	integrated	integrate	VERB
fbem-217	8	18	framework	framework	NOUN
fbem-217	8	19	,	,	PUNCT
fbem-217	8	20	which	which	PRON
fbem-217	8	21	formally	formally	ADV
fbem-217	8	22	defines	define	VERB
fbem-217	8	23	comprehensive	comprehensive	ADJ
fbem-217	8	24	risk	risk	NOUN
fbem-217	8	25	management	management	NOUN
fbem-217	8	26	as	as	SCONJ
fbem-217	8	27	"	"	PUNCT
fbem-217	8	28	it	it	PRON
fbem-217	8	29	is	be	AUX
fbem-217	8	30	applied	apply	VERB
fbem-217	8	31	in	in	ADP
fbem-217	8	32	strategy	strategy	NOUN
fbem-217	8	33	formulation	formulation	NOUN
fbem-217	8	34	and	and	CCONJ
fbem-217	8	35	throughout	throughout	ADP
fbem-217	8	36	the	the	DET
fbem-217	8	37	enterprise	enterprise	NOUN
fbem-217	8	38	by	by	ADP
fbem-217	8	39	the	the	DET
fbem-217	8	40	board	board	NOUN
fbem-217	8	41	of	of	ADP
fbem-217	8	42	directors	director	NOUN
fbem-217	8	43	,	,	PUNCT
fbem-217	8	44	management	management	NOUN
fbem-217	8	45	and	and	CCONJ
fbem-217	8	46	other	other	ADJ
fbem-217	8	47	personnel	personnel	NOUN
fbem-217	8	48	to	to	PART
fbem-217	8	49	identify	identify	VERB
fbem-217	8	50	potential	potential	ADJ
fbem-217	8	51	issues	issue	NOUN
fbem-217	8	52	that	that	PRON
fbem-217	8	53	may	may	AUX
fbem-217	8	54	affect	affect	VERB
fbem-217	8	55	the	the	DET
fbem-217	8	56	subject	subject	NOUN
fbem-217	8	57	,	,	PUNCT
fbem-217	8	58	manage	manage	VERB
fbem-217	8	59	risks	risk	NOUN
fbem-217	8	60	to	to	PART
fbem-217	8	61	keep	keep	VERB
fbem-217	8	62	them	they	PRON
fbem-217	8	63	within	within	ADP
fbem-217	8	64	the	the	DET
fbem-217	8	65	subject	subject	NOUN
fbem-217	8	66	's	's	PART
fbem-217	8	67	risk	risk	NOUN
fbem-217	8	68	capacity	capacity	NOUN
fbem-217	8	69	,	,	PUNCT
fbem-217	8	70	and	and	CCONJ
fbem-217	8	71	provide	provide	VERB
fbem-217	8	72	reasonable	reasonable	ADJ
fbem-217	8	73	assurance	assurance	NOUN
fbem-217	8	74	of	of	ADP
fbem-217	8	75	the	the	DET
fbem-217	8	76	subject	subject	NOUN
fbem-217	8	77	's	's	PART
fbem-217	8	78	achievement	achievement	NOUN
fbem-217	8	79	"	"	PUNCT
fbem-217	8	80	,	,	PUNCT
fbem-217	8	81	and	and	CCONJ
fbem-217	8	82	consists	consist	VERB
fbem-217	8	83	of	of	ADP
fbem-217	8	84	eight	eight	NUM
fbem-217	8	85	major	major	ADJ
fbem-217	8	86	components	component	NOUN
fbem-217	8	87	:	:	PUNCT
fbem-217	8	88	internal	internal	ADJ
fbem-217	8	89	environment	environment	NOUN
fbem-217	8	90	,	,	PUNCT
fbem-217	8	91	purpose	purpose	NOUN
fbem-217	8	92	setting	setting	NOUN
fbem-217	8	93	,	,	PUNCT
fbem-217	8	94	event	event	NOUN
fbem-217	8	95	identification	identification	NOUN
fbem-217	8	96	,	,	PUNCT
fbem-217	8	97	risk	risk	VERB
fbem-217	8	98	the	the	DET
fbem-217	8	99	coso	coso	PROPN
fbem-217	8	100	committee	committee	PROPN
fbem-217	8	101	's	's	PART
fbem-217	8	102	definition	definition	NOUN
fbem-217	8	103	of	of	ADP
fbem-217	8	104	comprehensive	comprehensive	ADJ
fbem-217	8	105	risk	risk	NOUN
fbem-217	8	106	management	management	NOUN
fbem-217	8	107	and	and	CCONJ
fbem-217	8	108	the	the	DET
fbem-217	8	109	framework	framework	NOUN
fbem-217	8	110	it	it	PRON
fbem-217	8	111	has	have	AUX
fbem-217	8	112	developed	develop	VERB
fbem-217	8	113	have	have	AUX
fbem-217	8	114	quickly	quickly	ADV
fbem-217	8	115	gained	gain	VERB
fbem-217	8	116	widespread	widespread	ADJ
fbem-217	8	117	recognition	recognition	NOUN
fbem-217	8	118	in	in	ADP
fbem-217	8	119	the	the	DET
fbem-217	8	120	global	global	ADJ
fbem-217	8	121	business	business	NOUN
fbem-217	8	122	and	and	CCONJ
fbem-217	8	123	academic	academic	ADJ
fbem-217	8	124	communities	community	NOUN
fbem-217	8	125	.	.	PUNCT
fbem-217	9	1	in	in	ADP
fbem-217	9	2	2006	2006	NUM
fbem-217	9	3	,	,	PUNCT
fbem-217	9	4	the	the	DET
fbem-217	9	5	state	state	NOUN
fbem-217	9	6	-	-	PUNCT
fbem-217	9	7	owned	own	VERB
fbem-217	9	8	assets	asset	NOUN
fbem-217	9	9	supervision	supervision	NOUN
fbem-217	9	10	and	and	CCONJ
fbem-217	9	11	administration	administration	PROPN
fbem-217	9	12	commission	commission	PROPN
fbem-217	9	13	(	(	PUNCT
fbem-217	9	14	sasac	sasac	NOUN
fbem-217	9	15	)	)	PUNCT
fbem-217	9	16	promulgated	promulgate	VERB
fbem-217	9	17	the	the	DET
fbem-217	9	18	"	"	PUNCT
fbem-217	9	19	guidelines	guideline	NOUN
fbem-217	9	20	on	on	ADP
fbem-217	9	21	comprehensive	comprehensive	ADJ
fbem-217	9	22	risk	risk	NOUN
fbem-217	9	23	management	management	NOUN
fbem-217	9	24	for	for	ADP
fbem-217	9	25	central	central	ADJ
fbem-217	9	26	enterprises	enterprise	NOUN
fbem-217	9	27	"	"	PUNCT
fbem-217	9	28	,	,	PUNCT
fbem-217	9	29	which	which	PRON
fbem-217	9	30	for	for	ADP
fbem-217	9	31	the	the	DET
fbem-217	9	32	first	first	ADJ
fbem-217	9	33	time	time	NOUN
fbem-217	9	34	explicitly	explicitly	ADV
fbem-217	9	35	required	require	VERB
fbem-217	9	36	central	central	ADJ
fbem-217	9	37	enterprises	enterprise	NOUN
fbem-217	9	38	to	to	PART
fbem-217	9	39	gradually	gradually	ADV
fbem-217	9	40	carry	carry	VERB
fbem-217	9	41	out	out	ADP
fbem-217	9	42	comprehensive	comprehensive	ADJ
fbem-217	9	43	risk	risk	NOUN
fbem-217	9	44	management	management	NOUN
fbem-217	9	45	,	,	PUNCT
fbem-217	9	46	establish	establish	VERB
fbem-217	9	47	a	a	DET
fbem-217	9	48	sound	sound	ADJ
fbem-217	9	49	long	long	ADJ
fbem-217	9	50	-	-	PUNCT
fbem-217	9	51	term	term	NOUN
fbem-217	9	52	mechanism	mechanism	NOUN
fbem-217	9	53	for	for	ADP
fbem-217	9	54	comprehensive	comprehensive	ADJ
fbem-217	9	55	risk	risk	NOUN
fbem-217	9	56	management	management	NOUN
fbem-217	9	57	and	and	CCONJ
fbem-217	9	58	promote	promote	VERB
fbem-217	9	59	sound	sound	ADJ
fbem-217	9	60	corporate	corporate	ADJ
fbem-217	9	61	development	development	NOUN
fbem-217	9	62	.	.	PUNCT
fbem-217	10	1	under	under	ADP
fbem-217	10	2	the	the	DET
fbem-217	10	3	impetus	impetus	NOUN
fbem-217	10	4	of	of	ADP
fbem-217	10	5	the	the	DET
fbem-217	10	6	"	"	PUNCT
fbem-217	10	7	guidelines	guideline	NOUN
fbem-217	10	8	on	on	ADP
fbem-217	10	9	comprehensive	comprehensive	ADJ
fbem-217	10	10	risk	risk	NOUN
fbem-217	10	11	management	management	NOUN
fbem-217	10	12	for	for	ADP
fbem-217	10	13	central	central	ADJ
fbem-217	10	14	enterprises	enterprise	NOUN
fbem-217	10	15	"	"	PUNCT
fbem-217	10	16	,	,	PUNCT
fbem-217	10	17	more	more	ADJ
fbem-217	10	18	and	and	CCONJ
fbem-217	10	19	more	more	ADV
fbem-217	10	20	domestic	domestic	ADJ
fbem-217	10	21	listed	list	VERB
fbem-217	10	22	enterprises	enterprise	NOUN
fbem-217	10	23	have	have	AUX
fbem-217	10	24	realised	realise	VERB
fbem-217	10	25	the	the	DET
fbem-217	10	26	importance	importance	NOUN
fbem-217	10	27	of	of	ADP
fbem-217	10	28	comprehensive	comprehensive	ADJ
fbem-217	10	29	risk	risk	NOUN
fbem-217	10	30	management	management	NOUN
fbem-217	10	31	and	and	CCONJ
fbem-217	10	32	started	start	VERB
fbem-217	10	33	to	to	PART
fbem-217	10	34	implement	implement	VERB
fbem-217	10	35	it	it	PRON
fbem-217	10	36	.	.	PUNCT
fbem-217	11	1	much	much	ADJ
fbem-217	11	2	of	of	ADP
fbem-217	11	3	the	the	DET
fbem-217	11	4	research	research	NOUN
fbem-217	11	5	on	on	ADP
fbem-217	11	6	the	the	DET
fbem-217	11	7	advantages	advantage	NOUN
fbem-217	11	8	of	of	ADP
fbem-217	11	9	implementing	implement	VERB
fbem-217	11	10	comprehensive	comprehensive	ADJ
fbem-217	11	11	risk	risk	NOUN
fbem-217	11	12	management	management	NOUN
fbem-217	11	13	has	have	AUX
fbem-217	11	14	focused	focus	VERB
fbem-217	11	15	on	on	ADP
fbem-217	11	16	studies	study	NOUN
fbem-217	11	17	of	of	ADP
fbem-217	11	18	firm	firm	ADJ
fbem-217	11	19	performance	performance	NOUN
fbem-217	11	20	,	,	PUNCT
fbem-217	11	21	while	while	SCONJ
fbem-217	11	22	research	research	NOUN
fbem-217	11	23	on	on	ADP
fbem-217	11	24	how	how	SCONJ
fbem-217	11	25	the	the	DET
fbem-217	11	26	implementation	implementation	NOUN
fbem-217	11	27	of	of	ADP
fbem-217	11	28	comprehensive	comprehensive	ADJ
fbem-217	11	29	risk	risk	NOUN
fbem-217	11	30	management	management	NOUN
fbem-217	11	31	affects	affect	VERB
fbem-217	11	32	firms	firm	NOUN
fbem-217	11	33	'	'	PART
fbem-217	11	34	financing	financing	NOUN
fbem-217	11	35	costs	cost	NOUN
fbem-217	11	36	and	and	CCONJ
fbem-217	11	37	financing	financing	NOUN
fbem-217	11	38	constraints	constraint	NOUN
fbem-217	11	39	remains	remain	VERB
fbem-217	11	40	limited	limited	ADJ
fbem-217	11	41	.	.	PUNCT
fbem-217	12	1	berry	berry	NOUN
fbem-217	12	2	-	-	PUNCT
fbem-217	12	3	stölzle	stölzle	PROPN
fbem-217	12	4	and	and	CCONJ
fbem-217	12	5	xu	xu	PROPN
fbem-217	12	6	(	(	PUNCT
fbem-217	12	7	2018	2018	NUM
fbem-217	12	8	)	)	PUNCT
fbem-217	12	9	modelled	model	VERB
fbem-217	12	10	the	the	DET
fbem-217	12	11	impact	impact	NOUN
fbem-217	12	12	of	of	ADP
fbem-217	12	13	firms	firm	NOUN
fbem-217	12	14	'	'	PART
fbem-217	12	15	adoption	adoption	NOUN
fbem-217	12	16	of	of	ADP
fbem-217	12	17	comprehensive	comprehensive	ADJ
fbem-217	12	18	risk	risk	NOUN
fbem-217	12	19	management	management	NOUN
fbem-217	12	20	and	and	CCONJ
fbem-217	12	21	comprehensive	comprehensive	ADJ
fbem-217	12	22	risk	risk	NOUN
fbem-217	12	23	management	management	NOUN
fbem-217	12	24	on	on	ADP
fbem-217	12	25	the	the	DET
fbem-217	12	26	cost	cost	NOUN
fbem-217	12	27	of	of	ADP
fbem-217	12	28	capital	capital	NOUN
fbem-217	12	29	using	use	VERB
fbem-217	12	30	data	datum	NOUN
fbem-217	12	31	from	from	ADP
fbem-217	12	32	the	the	DET
fbem-217	12	33	us	us	PROPN
fbem-217	12	34	insurance	insurance	NOUN
fbem-217	12	35	industry	industry	NOUN
fbem-217	12	36	,	,	PUNCT
fbem-217	12	37	which	which	PRON
fbem-217	12	38	found	find	VERB
fbem-217	12	39	that	that	SCONJ
fbem-217	12	40	the	the	DET
fbem-217	12	41	implementation	implementation	NOUN
fbem-217	12	42	of	of	ADP
fbem-217	12	43	comprehensive	comprehensive	ADJ
fbem-217	12	44	risk	risk	NOUN
fbem-217	12	45	management	management	NOUN
fbem-217	12	46	significantly	significantly	ADV
fbem-217	12	47	reduced	reduce	VERB
fbem-217	12	48	firms	firm	NOUN
fbem-217	12	49	'	'	PART
fbem-217	12	50	cost	cost	NOUN
fbem-217	12	51	of	of	ADP
fbem-217	12	52	capital	capital	NOUN
fbem-217	12	53	;	;	PUNCT
fbem-217	12	54	wang	wang	PROPN
fbem-217	12	55	et	et	PROPN
fbem-217	12	56	al	al	PROPN
fbem-217	12	57	.	.	PROPN
fbem-217	13	1	(	(	PUNCT
fbem-217	13	2	2018	2018	NUM
fbem-217	13	3	)	)	PUNCT
fbem-217	13	4	,	,	PUNCT
fbem-217	13	5	based	base	VERB
fbem-217	13	6	on	on	ADP
fbem-217	13	7	data	datum	NOUN
fbem-217	13	8	from	from	ADP
fbem-217	13	9	firms	firm	NOUN
fbem-217	13	10	in	in	ADP
fbem-217	13	11	taiwan	taiwan	PROPN
fbem-217	13	12	,	,	PUNCT
fbem-217	13	13	china	china	PROPN
fbem-217	13	14	,	,	PUNCT
fbem-217	13	15	found	find	VERB
fbem-217	13	16	that	that	SCONJ
fbem-217	13	17	weaker	weak	ADJ
fbem-217	13	18	comprehensive	comprehensive	ADJ
fbem-217	13	19	risk	risk	NOUN
fbem-217	13	20	management	management	NOUN
fbem-217	13	21	systems	system	NOUN
fbem-217	13	22	may	may	AUX
fbem-217	13	23	portend	portend	VERB
fbem-217	13	24	poor	poor	ADJ
fbem-217	13	25	control	control	NOUN
fbem-217	13	26	mechanisms	mechanism	NOUN
fbem-217	13	27	and	and	CCONJ
fbem-217	13	28	attract	attract	VERB
fbem-217	13	29	more	more	ADJ
fbem-217	13	30	investor	investor	NOUN
fbem-217	13	31	oversight	oversight	NOUN
fbem-217	13	32	,	,	PUNCT
fbem-217	13	33	raising	raise	VERB
fbem-217	13	34	the	the	DET
fbem-217	13	35	cost	cost	NOUN
fbem-217	13	36	of	of	ADP
fbem-217	13	37	external	external	ADJ
fbem-217	13	38	capital	capital	NOUN
fbem-217	13	39	and	and	CCONJ
fbem-217	13	40	damaging	damage	VERB
fbem-217	13	41	the	the	DET
fbem-217	13	42	long	long	ADJ
fbem-217	13	43	-	-	PUNCT
fbem-217	13	44	term	term	NOUN
fbem-217	13	45	value	value	NOUN
fbem-217	13	46	of	of	ADP
fbem-217	13	47	firms	firm	NOUN
fbem-217	13	48	.	.	PUNCT
fbem-217	14	1	existing	exist	VERB
fbem-217	14	2	research	research	NOUN
fbem-217	14	3	mentions	mention	VERB
fbem-217	14	4	that	that	SCONJ
fbem-217	14	5	implementing	implement	VERB
fbem-217	14	6	comprehensive	comprehensive	ADJ
fbem-217	14	7	risk	risk	NOUN
fbem-217	14	8	management	management	NOUN
fbem-217	14	9	can	can	AUX
fbem-217	14	10	reduce	reduce	VERB
fbem-217	14	11	the	the	DET
fbem-217	14	12	cost	cost	NOUN
fbem-217	14	13	of	of	ADP
fbem-217	14	14	capital	capital	NOUN
fbem-217	14	15	but	but	CCONJ
fbem-217	14	16	does	do	AUX
fbem-217	14	17	not	not	PART
fbem-217	14	18	empirically	empirically	ADV
fbem-217	14	19	test	test	VERB
fbem-217	14	20	the	the	DET
fbem-217	14	21	path	path	NOUN
fbem-217	14	22	of	of	ADP
fbem-217	14	23	impact	impact	NOUN
fbem-217	14	24	.	.	PUNCT
fbem-217	15	1	from	from	ADP
fbem-217	15	2	a	a	DET
fbem-217	15	3	worldwide	worldwide	ADJ
fbem-217	15	4	perspective	perspective	NOUN
fbem-217	15	5	,	,	PUNCT
fbem-217	15	6	financing	financing	NOUN
fbem-217	15	7	constraints	constraint	NOUN
fbem-217	15	8	are	be	AUX
fbem-217	15	9	a	a	DET
fbem-217	15	10	common	common	ADJ
fbem-217	15	11	problem	problem	NOUN
fbem-217	15	12	faced	face	VERB
fbem-217	15	13	by	by	ADP
fbem-217	15	14	enterprises	enterprise	NOUN
fbem-217	15	15	.	.	PUNCT
fbem-217	16	1	at	at	ADP
fbem-217	16	2	present	present	ADJ
fbem-217	16	3	,	,	PUNCT
fbem-217	16	4	china	china	PROPN
fbem-217	16	5	's	's	PART
fbem-217	16	6	economy	economy	NOUN
fbem-217	16	7	is	be	AUX
fbem-217	16	8	in	in	ADP
fbem-217	16	9	a	a	DET
fbem-217	16	10	critical	critical	ADJ
fbem-217	16	11	period	period	NOUN
fbem-217	16	12	of	of	ADP
fbem-217	16	13	transforming	transform	VERB
fbem-217	16	14	its	its	PRON
fbem-217	16	15	development	development	NOUN
fbem-217	16	16	mode	mode	NOUN
fbem-217	16	17	,	,	PUNCT
fbem-217	16	18	optimising	optimise	VERB
fbem-217	16	19	its	its	PRON
fbem-217	16	20	economic	economic	ADJ
fbem-217	16	21	structure	structure	NOUN
fbem-217	16	22	,	,	PUNCT
fbem-217	16	23	and	and	CCONJ
fbem-217	16	24	transforming	transform	VERB
fbem-217	16	25	its	its	PRON
fbem-217	16	26	growth	growth	NOUN
fbem-217	16	27	momentum	momentum	NOUN
fbem-217	16	28	after	after	ADP
fbem-217	16	29	entering	enter	VERB
fbem-217	16	30	a	a	DET
fbem-217	16	31	new	new	ADJ
fbem-217	16	32	era	era	NOUN
fbem-217	16	33	,	,	PUNCT
fbem-217	16	34	and	and	CCONJ
fbem-217	16	35	the	the	DET
fbem-217	16	36	financing	financing	NOUN
fbem-217	16	37	constraints	constraint	NOUN
fbem-217	16	38	faced	face	VERB
fbem-217	16	39	by	by	ADP
fbem-217	16	40	domestic	domestic	ADJ
fbem-217	16	41	enterprises	enterprise	NOUN
fbem-217	16	42	may	may	AUX
fbem-217	16	43	be	be	AUX
fbem-217	16	44	even	even	ADV
fbem-217	16	45	more	more	ADV
fbem-217	16	46	serious	serious	ADJ
fbem-217	16	47	.	.	PUNCT
fbem-217	17	1	this	this	DET
fbem-217	17	2	paper	paper	NOUN
fbem-217	17	3	finds	find	VERB
fbem-217	17	4	that	that	SCONJ
fbem-217	17	5	the	the	DET
fbem-217	17	6	implementation	implementation	NOUN
fbem-217	17	7	of	of	ADP
fbem-217	17	8	comprehensive	comprehensive	ADJ
fbem-217	17	9	risk	risk	NOUN
fbem-217	17	10	management	management	NOUN
fbem-217	17	11	can	can	AUX
fbem-217	17	12	significantly	significantly	ADV
fbem-217	17	13	alleviate	alleviate	VERB
fbem-217	17	14	the	the	DET
fbem-217	17	15	financing	financing	NOUN
fbem-217	17	16	constraints	constraint	NOUN
fbem-217	17	17	of	of	ADP
fbem-217	17	18	enterprises	enterprise	NOUN
fbem-217	17	19	and	and	CCONJ
fbem-217	17	20	provides	provide	VERB
fbem-217	17	21	theoretical	theoretical	ADJ
fbem-217	17	22	and	and	CCONJ
fbem-217	17	23	empirical	empirical	ADJ
fbem-217	17	24	support	support	NOUN
fbem-217	17	25	for	for	ADP
fbem-217	17	26	enterprises	enterprise	NOUN
fbem-217	17	27	to	to	PART
fbem-217	17	28	manage	manage	VERB
fbem-217	17	29	risks	risk	NOUN
fbem-217	17	30	in	in	ADP
fbem-217	17	31	an	an	DET
fbem-217	17	32	integrated	integrate	VERB
fbem-217	17	33	manner	manner	NOUN
fbem-217	17	34	by	by	ADP
fbem-217	17	35	transforming	transform	VERB
fbem-217	17	36	their	their	PRON
fbem-217	17	37	risk	risk	NOUN
fbem-217	17	38	management	management	NOUN
fbem-217	17	39	approach	approach	NOUN
fbem-217	17	40	.	.	PUNCT
fbem-217	18	1	the	the	DET
fbem-217	18	2	paper	paper	NOUN
fbem-217	18	3	also	also	ADV
fbem-217	18	4	analyses	analyse	VERB
fbem-217	18	5	different	different	ADJ
fbem-217	18	6	initiatives	initiative	NOUN
fbem-217	18	7	to	to	PART
fbem-217	18	8	implement	implement	VERB
fbem-217	18	9	risk	risk	NOUN
fbem-217	18	10	management	management	NOUN
fbem-217	18	11	and	and	CCONJ
fbem-217	18	12	finds	find	VERB
fbem-217	18	13	empirically	empirically	ADV
fbem-217	18	14	that	that	SCONJ
fbem-217	18	15	elevating	elevate	VERB
fbem-217	18	16	comprehensive	comprehensive	ADJ
fbem-217	18	17	risk	risk	NOUN
fbem-217	18	18	management	management	NOUN
fbem-217	18	19	to	to	ADP
fbem-217	18	20	the	the	DET
fbem-217	18	21	strategic	strategic	ADJ
fbem-217	18	22	level	level	NOUN
fbem-217	18	23	is	be	AUX
fbem-217	18	24	more	more	ADV
fbem-217	18	25	conducive	conducive	ADJ
fbem-217	18	26	to	to	ADP
fbem-217	18	27	alleviating	alleviate	VERB
fbem-217	18	28	financing	financing	NOUN
fbem-217	18	29	constraints	constraint	NOUN
fbem-217	18	30	than	than	ADP
fbem-217	18	31	simply	simply	ADV
fbem-217	18	32	implementing	implement	VERB
fbem-217	18	33	comprehensive	comprehensive	ADJ
fbem-217	18	34	risk	risk	NOUN
fbem-217	18	35	management	management	NOUN
fbem-217	18	36	.	.	PUNCT
fbem-217	19	1	in	in	ADP
fbem-217	19	2	particular	particular	ADJ
fbem-217	19	3	,	,	PUNCT
fbem-217	19	4	the	the	DET
fbem-217	19	5	establishment	establishment	NOUN
fbem-217	19	6	of	of	ADP
fbem-217	19	7	a	a	DET
fbem-217	19	8	chief	chief	ADJ
fbem-217	19	9	risk	risk	NOUN
fbem-217	19	10	officer	officer	NOUN
fbem-217	19	11	is	be	AUX
fbem-217	19	12	more	more	ADV
fbem-217	19	13	effective	effective	ADJ
fbem-217	19	14	in	in	ADP
fbem-217	19	15	alleviating	alleviate	VERB
fbem-217	19	16	financing	financing	NOUN
fbem-217	19	17	constraints	constraint	NOUN
fbem-217	19	18	than	than	ADP
fbem-217	19	19	comprehensive	comprehensive	ADJ
fbem-217	19	20	risk	risk	NOUN
fbem-217	19	21	management	management	NOUN
fbem-217	19	22	reporting	reporting	NOUN
fbem-217	19	23	and	and	CCONJ
fbem-217	19	24	the	the	DET
fbem-217	19	25	establishment	establishment	NOUN
fbem-217	19	26	of	of	ADP
fbem-217	19	27	a	a	DET
fbem-217	19	28	risk	risk	NOUN
fbem-217	19	29	management	management	NOUN
fbem-217	19	30	committee	committee	NOUN
fbem-217	19	31	.	.	PUNCT
fbem-217	20	1	this	this	PRON
fbem-217	20	2	has	have	VERB
fbem-217	20	3	implications	implication	NOUN
fbem-217	20	4	for	for	ADP
fbem-217	20	5	the	the	DET
fbem-217	20	6	types	type	NOUN
fbem-217	20	7	of	of	ADP
fbem-217	20	8	comprehensive	comprehensive	ADJ
fbem-217	20	9	risk	risk	NOUN
fbem-217	20	10	management	management	NOUN
fbem-217	20	11	measures	measure	NOUN
fbem-217	20	12	that	that	PRON
fbem-217	20	13	companies	company	NOUN
fbem-217	20	14	can	can	AUX
fbem-217	20	15	adopt	adopt	VERB
fbem-217	20	16	to	to	PART
fbem-217	20	17	alleviate	alleviate	VERB
fbem-217	20	18	financing	financing	NOUN
fbem-217	20	19	constraints	constraint	NOUN
fbem-217	20	20	.	.	PUNCT
fbem-217	21	1	134	134	NUM
fbem-217	21	2	2	2	NUM
fbem-217	21	3	.	.	PUNCT
fbem-217	21	4	theoretical	theoretical	ADJ
fbem-217	21	5	development	development	NOUN
fbem-217	21	6	related	relate	VERB
fbem-217	21	7	to	to	ADP
fbem-217	21	8	comprehensive	comprehensive	ADJ
fbem-217	21	9	risk	risk	NOUN
fbem-217	21	10	management	management	NOUN
fbem-217	21	11	comprehensive	comprehensive	ADJ
fbem-217	21	12	risk	risk	NOUN
fbem-217	21	13	management	management	NOUN
fbem-217	21	14	(	(	PUNCT
fbem-217	21	15	erm	erm	PROPN
fbem-217	21	16	)	)	PUNCT
fbem-217	21	17	is	be	AUX
fbem-217	21	18	the	the	DET
fbem-217	21	19	method	method	NOUN
fbem-217	21	20	and	and	CCONJ
fbem-217	21	21	process	process	NOUN
fbem-217	21	22	by	by	ADP
fbem-217	21	23	which	which	PRON
fbem-217	21	24	a	a	DET
fbem-217	21	25	business	business	NOUN
fbem-217	21	26	attempts	attempt	VERB
fbem-217	21	27	to	to	PART
fbem-217	21	28	contain	contain	VERB
fbem-217	21	29	the	the	DET
fbem-217	21	30	outcomes	outcome	NOUN
fbem-217	21	31	from	from	ADP
fbem-217	21	32	various	various	ADJ
fbem-217	21	33	types	type	NOUN
fbem-217	21	34	of	of	ADP
fbem-217	21	35	uncertainty	uncertainty	NOUN
fbem-217	21	36	within	within	ADP
fbem-217	21	37	expected	expect	VERB
fbem-217	21	38	acceptable	acceptable	ADJ
fbem-217	21	39	limits	limit	NOUN
fbem-217	21	40	in	in	ADP
fbem-217	21	41	order	order	NOUN
fbem-217	21	42	to	to	PART
fbem-217	21	43	ensure	ensure	VERB
fbem-217	21	44	and	and	CCONJ
fbem-217	21	45	promote	promote	VERB
fbem-217	21	46	the	the	DET
fbem-217	21	47	achievement	achievement	NOUN
fbem-217	21	48	of	of	ADP
fbem-217	21	49	the	the	DET
fbem-217	21	50	overall	overall	ADJ
fbem-217	21	51	interests	interest	NOUN
fbem-217	21	52	of	of	ADP
fbem-217	21	53	the	the	DET
fbem-217	21	54	organisation	organisation	NOUN
fbem-217	21	55	in	in	ADP
fbem-217	21	56	achieving	achieve	VERB
fbem-217	21	57	its	its	PRON
fbem-217	21	58	future	future	ADJ
fbem-217	21	59	strategic	strategic	ADJ
fbem-217	21	60	objectives	objective	NOUN
fbem-217	21	61	.	.	PUNCT
fbem-217	22	1	the	the	DET
fbem-217	22	2	earliest	early	ADJ
fbem-217	22	3	and	and	CCONJ
fbem-217	22	4	later	later	ADV
fbem-217	22	5	widely	widely	ADV
fbem-217	22	6	accepted	accept	VERB
fbem-217	22	7	and	and	CCONJ
fbem-217	22	8	borrowed	borrow	VERB
fbem-217	22	9	definition	definition	NOUN
fbem-217	22	10	of	of	ADP
fbem-217	22	11	total	total	ADJ
fbem-217	22	12	risk	risk	NOUN
fbem-217	22	13	management	management	NOUN
fbem-217	22	14	is	be	AUX
fbem-217	22	15	the	the	DET
fbem-217	22	16	integrated	integrate	VERB
fbem-217	22	17	concept	concept	NOUN
fbem-217	22	18	of	of	ADP
fbem-217	22	19	total	total	ADJ
fbem-217	22	20	risk	risk	NOUN
fbem-217	22	21	management	management	NOUN
fbem-217	22	22	proposed	propose	VERB
fbem-217	22	23	by	by	ADP
fbem-217	22	24	the	the	DET
fbem-217	22	25	committee	committee	NOUN
fbem-217	22	26	of	of	ADP
fbem-217	22	27	sponsoring	sponsor	VERB
fbem-217	22	28	organisations	organisation	NOUN
fbem-217	22	29	(	(	PUNCT
fbem-217	22	30	coso	coso	NOUN
fbem-217	22	31	)	)	PUNCT
fbem-217	22	32	of	of	ADP
fbem-217	22	33	the	the	DET
fbem-217	22	34	us	us	PROPN
fbem-217	22	35	national	national	PROPN
fbem-217	22	36	committee	committee	PROPN
fbem-217	22	37	on	on	ADP
fbem-217	22	38	fraudulent	fraudulent	ADJ
fbem-217	22	39	financial	financial	ADJ
fbem-217	22	40	reporting	reporting	NOUN
fbem-217	22	41	,	,	PUNCT
fbem-217	22	42	to	to	PART
fbem-217	22	43	which	which	PRON
fbem-217	22	44	the	the	DET
fbem-217	22	45	treadway	treadway	PROPN
fbem-217	22	46	commission	commission	NOUN
fbem-217	22	47	belongs	belong	VERB
fbem-217	22	48	,	,	PUNCT
fbem-217	22	49	in	in	ADP
fbem-217	22	50	september	september	PROPN
fbem-217	22	51	2004	2004	NUM
fbem-217	22	52	,	,	PUNCT
fbem-217	22	53	based	base	VERB
fbem-217	22	54	on	on	ADP
fbem-217	22	55	the	the	DET
fbem-217	22	56	internal	internal	ADJ
fbem-217	22	57	control	control	NOUN
fbem-217	22	58	framework	framework	NOUN
fbem-217	22	59	:	:	PUNCT
fbem-217	22	60	total	total	ADJ
fbem-217	22	61	risk	risk	NOUN
fbem-217	22	62	management	management	NOUN
fbem-217	22	63	is	be	AUX
fbem-217	22	64	a	a	DET
fbem-217	22	65	process	process	NOUN
fbem-217	22	66	,	,	PUNCT
fbem-217	22	67	which	which	PRON
fbem-217	22	68	is	be	AUX
fbem-217	22	69	implemented	implement	VERB
fbem-217	22	70	by	by	ADP
fbem-217	22	71	a	a	DET
fbem-217	22	72	subject	subject	NOUN
fbem-217	22	73	's	's	PART
fbem-217	22	74	board	board	NOUN
fbem-217	22	75	of	of	ADP
fbem-217	22	76	directors	director	NOUN
fbem-217	22	77	,	,	PUNCT
fbem-217	22	78	the	the	PRON
fbem-217	22	79	in	in	ADP
fbem-217	22	80	2006	2006	NUM
fbem-217	22	81	,	,	PUNCT
fbem-217	22	82	the	the	DET
fbem-217	22	83	state	state	NOUN
fbem-217	22	84	-	-	PUNCT
fbem-217	22	85	owned	own	VERB
fbem-217	22	86	assets	asset	NOUN
fbem-217	22	87	supervision	supervision	NOUN
fbem-217	22	88	and	and	CCONJ
fbem-217	22	89	administration	administration	PROPN
fbem-217	22	90	commission	commission	PROPN
fbem-217	22	91	(	(	PUNCT
fbem-217	22	92	sasac	sasac	NOUN
fbem-217	22	93	)	)	PUNCT
fbem-217	22	94	issued	issue	VERB
fbem-217	22	95	the	the	DET
fbem-217	22	96	"	"	PUNCT
fbem-217	22	97	guidelines	guideline	NOUN
fbem-217	22	98	on	on	ADP
fbem-217	22	99	comprehensive	comprehensive	ADJ
fbem-217	22	100	risk	risk	NOUN
fbem-217	22	101	management	management	NOUN
fbem-217	22	102	for	for	ADP
fbem-217	22	103	central	central	ADJ
fbem-217	22	104	enterprises	enterprise	NOUN
fbem-217	22	105	"	"	PUNCT
fbem-217	22	106	,	,	PUNCT
fbem-217	22	107	which	which	PRON
fbem-217	22	108	defines	define	VERB
fbem-217	22	109	comprehensive	comprehensive	ADJ
fbem-217	22	110	risk	risk	NOUN
fbem-217	22	111	management	management	NOUN
fbem-217	22	112	as	as	ADP
fbem-217	22	113	a	a	DET
fbem-217	22	114	process	process	NOUN
fbem-217	22	115	whereby	whereby	SCONJ
fbem-217	22	116	an	an	DET
fbem-217	22	117	enterprise	enterprise	NOUN
fbem-217	22	118	,	,	PUNCT
fbem-217	22	119	around	around	ADP
fbem-217	22	120	its	its	PRON
fbem-217	22	121	overall	overall	ADJ
fbem-217	22	122	business	business	NOUN
fbem-217	22	123	objectives	objective	NOUN
fbem-217	22	124	process	process	NOUN
fbem-217	22	125	and	and	CCONJ
fbem-217	22	126	method	method	NOUN
fbem-217	22	127	of	of	ADP
fbem-217	22	128	providing	provide	VERB
fbem-217	22	129	reasonable	reasonable	ADJ
fbem-217	22	130	assurance	assurance	NOUN
fbem-217	22	131	for	for	ADP
fbem-217	22	132	the	the	DET
fbem-217	22	133	achievement	achievement	NOUN
fbem-217	22	134	of	of	ADP
fbem-217	22	135	the	the	DET
fbem-217	22	136	overall	overall	ADJ
fbem-217	22	137	objectives	objective	NOUN
fbem-217	22	138	of	of	ADP
fbem-217	22	139	risk	risk	NOUN
fbem-217	22	140	management	management	NOUN
fbem-217	22	141	by	by	ADP
fbem-217	22	142	implementing	implement	VERB
fbem-217	22	143	the	the	DET
fbem-217	22	144	basic	basic	ADJ
fbem-217	22	145	processes	process	NOUN
fbem-217	22	146	of	of	ADP
fbem-217	22	147	risk	risk	NOUN
fbem-217	22	148	management	management	NOUN
fbem-217	22	149	in	in	ADP
fbem-217	22	150	all	all	DET
fbem-217	22	151	aspects	aspect	NOUN
fbem-217	22	152	of	of	ADP
fbem-217	22	153	enterprise	enterprise	NOUN
fbem-217	22	154	management	management	NOUN
fbem-217	22	155	and	and	CCONJ
fbem-217	22	156	operation	operation	NOUN
fbem-217	22	157	,	,	PUNCT
fbem-217	22	158	fostering	foster	VERB
fbem-217	22	159	a	a	DET
fbem-217	22	160	good	good	ADJ
fbem-217	22	161	risk	risk	NOUN
fbem-217	22	162	management	management	NOUN
fbem-217	22	163	culture	culture	NOUN
fbem-217	22	164	,	,	PUNCT
fbem-217	22	165	and	and	CCONJ
fbem-217	22	166	establishing	establish	VERB
fbem-217	22	167	a	a	DET
fbem-217	22	168	sound	sound	ADJ
fbem-217	22	169	comprehensive	comprehensive	ADJ
fbem-217	22	170	risk	risk	NOUN
fbem-217	22	171	management	management	NOUN
fbem-217	22	172	system	system	NOUN
fbem-217	22	173	,	,	PUNCT
fbem-217	22	174	including	include	VERB
fbem-217	22	175	risk	risk	NOUN
fbem-217	22	176	management	management	NOUN
fbem-217	22	177	strategies	strategy	NOUN
fbem-217	22	178	,	,	PUNCT
fbem-217	22	179	risk	risk	NOUN
fbem-217	22	180	management	management	NOUN
fbem-217	22	181	financial	financial	ADJ
fbem-217	22	182	measures	measure	NOUN
fbem-217	22	183	,	,	PUNCT
fbem-217	22	184	organisational	organisational	ADJ
fbem-217	22	185	and	and	CCONJ
fbem-217	22	186	functional	functional	ADJ
fbem-217	22	187	systems	system	NOUN
fbem-217	22	188	for	for	ADP
fbem-217	22	189	risk	risk	NOUN
fbem-217	22	190	management	management	NOUN
fbem-217	22	191	,	,	PUNCT
fbem-217	22	192	risk	risk	NOUN
fbem-217	22	193	management	management	NOUN
fbem-217	22	194	information	information	NOUN
fbem-217	22	195	systems	system	NOUN
fbem-217	22	196	and	and	CCONJ
fbem-217	22	197	internal	internal	ADJ
fbem-217	22	198	control	control	NOUN
fbem-217	22	199	systems	system	NOUN
fbem-217	22	200	.	.	PUNCT
fbem-217	23	1	the	the	DET
fbem-217	23	2	academic	academic	ADJ
fbem-217	23	3	definition	definition	NOUN
fbem-217	23	4	of	of	ADP
fbem-217	23	5	comprehensive	comprehensive	ADJ
fbem-217	23	6	risk	risk	NOUN
fbem-217	23	7	management	management	NOUN
fbem-217	23	8	looks	look	VERB
fbem-217	23	9	more	more	ADV
fbem-217	23	10	at	at	ADP
fbem-217	23	11	the	the	DET
fbem-217	23	12	overall	overall	ADJ
fbem-217	23	13	management	management	NOUN
fbem-217	23	14	of	of	ADP
fbem-217	23	15	risk	risk	NOUN
fbem-217	23	16	and	and	CCONJ
fbem-217	23	17	the	the	DET
fbem-217	23	18	process	process	NOUN
fbem-217	23	19	of	of	ADP
fbem-217	23	20	value	value	NOUN
fbem-217	23	21	creation	creation	NOUN
fbem-217	23	22	than	than	ADP
fbem-217	23	23	at	at	ADP
fbem-217	23	24	the	the	DET
fbem-217	23	25	regulatory	regulatory	ADJ
fbem-217	23	26	level	level	NOUN
fbem-217	23	27	(	(	PUNCT
fbem-217	23	28	bromiley	bromiley	PROPN
fbem-217	23	29	et	et	PROPN
fbem-217	23	30	al	al	PROPN
fbem-217	23	31	.	.	PROPN
fbem-217	23	32	,	,	PUNCT
fbem-217	23	33	2015	2015	NUM
fbem-217	23	34	)	)	PUNCT
fbem-217	23	35	,	,	PUNCT
fbem-217	23	36	meulbroek	meulbroek	PROPN
fbem-217	23	37	(	(	PUNCT
fbem-217	23	38	2002	2002	NUM
fbem-217	23	39	)	)	PUNCT
fbem-217	23	40	sees	see	VERB
fbem-217	23	41	integrated	integrated	ADJ
fbem-217	23	42	risk	risk	NOUN
fbem-217	23	43	management	management	NOUN
fbem-217	23	44	as	as	ADP
fbem-217	23	45	the	the	DET
fbem-217	23	46	identification	identification	NOUN
fbem-217	23	47	and	and	CCONJ
fbem-217	23	48	assessment	assessment	NOUN
fbem-217	23	49	of	of	ADP
fbem-217	23	50	collective	collective	ADJ
fbem-217	23	51	risks	risk	NOUN
fbem-217	23	52	affecting	affect	VERB
fbem-217	23	53	the	the	DET
fbem-217	23	54	value	value	NOUN
fbem-217	23	55	of	of	ADP
fbem-217	23	56	the	the	DET
fbem-217	23	57	firm	firm	NOUN
fbem-217	23	58	and	and	CCONJ
fbem-217	23	59	the	the	DET
fbem-217	23	60	implementation	implementation	NOUN
fbem-217	23	61	of	of	ADP
fbem-217	23	62	a	a	DET
fbem-217	23	63	company	company	NOUN
fbem-217	23	64	-	-	PUNCT
fbem-217	23	65	wide	wide	ADJ
fbem-217	23	66	strategy	strategy	NOUN
fbem-217	23	67	to	to	PART
fbem-217	23	68	manage	manage	VERB
fbem-217	23	69	these	these	DET
fbem-217	23	70	risks	risk	NOUN
fbem-217	23	71	,	,	PUNCT
fbem-217	23	72	liebenberg	liebenberg	ADV
fbem-217	23	73	and	and	CCONJ
fbem-217	23	74	hoyt	hoyt	PROPN
fbem-217	23	75	(	(	PUNCT
fbem-217	23	76	2003	2003	NUM
fbem-217	23	77	)	)	PUNCT
fbem-217	23	78	distinguish	distinguish	VERB
fbem-217	23	79	comprehensive	comprehensive	ADJ
fbem-217	23	80	risk	risk	NOUN
fbem-217	23	81	management	management	NOUN
fbem-217	23	82	from	from	ADP
fbem-217	23	83	the	the	DET
fbem-217	23	84	traditional	traditional	ADJ
fbem-217	23	85	'	'	PUNCT
fbem-217	23	86	silo	silo	NOUN
fbem-217	23	87	'	'	PUNCT
fbem-217	23	88	approach	approach	NOUN
fbem-217	23	89	to	to	ADP
fbem-217	23	90	enterprise	enterprise	NOUN
fbem-217	23	91	risk	risk	NOUN
fbem-217	23	92	management	management	NOUN
fbem-217	23	93	,	,	PUNCT
fbem-217	23	94	arguing	argue	VERB
fbem-217	23	95	that	that	SCONJ
fbem-217	23	96	comprehensive	comprehensive	ADJ
fbem-217	23	97	risk	risk	NOUN
fbem-217	23	98	management	management	NOUN
fbem-217	23	99	enables	enable	VERB
fbem-217	23	100	firms	firm	NOUN
fbem-217	23	101	to	to	PART
fbem-217	23	102	benefit	benefit	VERB
fbem-217	23	103	from	from	ADP
fbem-217	23	104	an	an	DET
fbem-217	23	105	integrated	integrate	VERB
fbem-217	23	106	risk	risk	NOUN
fbem-217	23	107	management	management	NOUN
fbem-217	23	108	approach	approach	NOUN
fbem-217	23	109	that	that	SCONJ
fbem-217	23	110	shifts	shift	NOUN
fbem-217	23	111	the	the	DET
fbem-217	23	112	focus	focus	NOUN
fbem-217	23	113	of	of	ADP
fbem-217	23	114	the	the	DET
fbem-217	23	115	risk	risk	NOUN
fbem-217	23	116	management	management	NOUN
fbem-217	23	117	function	function	NOUN
fbem-217	23	118	from	from	ADP
fbem-217	23	119	a	a	DET
fbem-217	23	120	primarily	primarily	ADV
fbem-217	23	121	defensive	defensive	ADJ
fbem-217	23	122	function	function	NOUN
fbem-217	23	123	to	to	ADP
fbem-217	23	124	one	one	NUM
fbem-217	23	125	that	that	PRON
fbem-217	23	126	is	be	AUX
fbem-217	23	127	increasingly	increasingly	ADV
fbem-217	23	128	offensive	offensive	ADJ
fbem-217	23	129	and	and	CCONJ
fbem-217	23	130	it	it	PRON
fbem-217	23	131	also	also	ADV
fbem-217	23	132	enables	enable	VERB
fbem-217	23	133	companies	company	NOUN
fbem-217	23	134	to	to	PART
fbem-217	23	135	manage	manage	VERB
fbem-217	23	136	a	a	DET
fbem-217	23	137	wide	wide	ADJ
fbem-217	23	138	range	range	NOUN
fbem-217	23	139	of	of	ADP
fbem-217	23	140	risks	risk	NOUN
fbem-217	23	141	in	in	ADP
fbem-217	23	142	an	an	DET
fbem-217	23	143	integrated	integrated	ADJ
fbem-217	23	144	and	and	CCONJ
fbem-217	23	145	holistic	holistic	ADJ
fbem-217	23	146	manner	manner	NOUN
fbem-217	23	147	.	.	PUNCT
fbem-217	24	1	despite	despite	SCONJ
fbem-217	24	2	the	the	DET
fbem-217	24	3	official	official	ADJ
fbem-217	24	4	definition	definition	NOUN
fbem-217	24	5	of	of	ADP
fbem-217	24	6	comprehensive	comprehensive	ADJ
fbem-217	24	7	risk	risk	NOUN
fbem-217	24	8	management	management	NOUN
fbem-217	24	9	,	,	PUNCT
fbem-217	24	10	it	it	PRON
fbem-217	24	11	is	be	AUX
fbem-217	24	12	sometimes	sometimes	ADV
fbem-217	24	13	difficult	difficult	ADJ
fbem-217	24	14	to	to	PART
fbem-217	24	15	determine	determine	VERB
fbem-217	24	16	whether	whether	SCONJ
fbem-217	24	17	and	and	CCONJ
fbem-217	24	18	to	to	ADP
fbem-217	24	19	what	what	DET
fbem-217	24	20	extent	extent	NOUN
fbem-217	24	21	a	a	DET
fbem-217	24	22	company	company	NOUN
fbem-217	24	23	has	have	AUX
fbem-217	24	24	implemented	implement	VERB
fbem-217	24	25	comprehensive	comprehensive	ADJ
fbem-217	24	26	risk	risk	NOUN
fbem-217	24	27	management	management	NOUN
fbem-217	24	28	,	,	PUNCT
fbem-217	24	29	as	as	SCONJ
fbem-217	24	30	companies	company	NOUN
fbem-217	24	31	do	do	AUX
fbem-217	24	32	not	not	PART
fbem-217	24	33	directly	directly	ADV
fbem-217	24	34	disclose	disclose	VERB
fbem-217	24	35	their	their	PRON
fbem-217	24	36	attitude	attitude	NOUN
fbem-217	24	37	towards	towards	ADP
fbem-217	24	38	risk	risk	NOUN
fbem-217	24	39	management	management	NOUN
fbem-217	24	40	in	in	ADP
fbem-217	24	41	general	general	ADJ
fbem-217	24	42	during	during	ADP
fbem-217	24	43	the	the	DET
fbem-217	24	44	research	research	NOUN
fbem-217	24	45	process	process	NOUN
fbem-217	24	46	(	(	PUNCT
fbem-217	24	47	liebenberg	liebenberg	ADV
fbem-217	24	48	and	and	CCONJ
fbem-217	24	49	hoyt	hoyt	PROPN
fbem-217	24	50	,	,	PUNCT
fbem-217	24	51	2003	2003	NUM
fbem-217	24	52	)	)	PUNCT
fbem-217	24	53	.	.	PUNCT
fbem-217	25	1	in	in	ADP
fbem-217	25	2	terms	term	NOUN
fbem-217	25	3	of	of	ADP
fbem-217	25	4	indicator	indicator	NOUN
fbem-217	25	5	construction	construction	NOUN
fbem-217	25	6	,	,	PUNCT
fbem-217	25	7	in	in	ADP
fbem-217	25	8	order	order	NOUN
fbem-217	25	9	to	to	PART
fbem-217	25	10	construct	construct	VERB
fbem-217	25	11	variables	variable	NOUN
fbem-217	25	12	for	for	ADP
fbem-217	25	13	the	the	DET
fbem-217	25	14	implementation	implementation	NOUN
fbem-217	25	15	of	of	ADP
fbem-217	25	16	comprehensive	comprehensive	ADJ
fbem-217	25	17	risk	risk	NOUN
fbem-217	25	18	management	management	NOUN
fbem-217	25	19	in	in	ADP
fbem-217	25	20	enterprises	enterprise	NOUN
fbem-217	25	21	,	,	PUNCT
fbem-217	25	22	some	some	DET
fbem-217	25	23	scholars	scholar	NOUN
fbem-217	25	24	have	have	AUX
fbem-217	25	25	used	use	VERB
fbem-217	25	26	keyword	keyword	NOUN
fbem-217	25	27	searches	search	NOUN
fbem-217	25	28	such	such	ADJ
fbem-217	25	29	as	as	ADP
fbem-217	25	30	"	"	PUNCT
fbem-217	25	31	comprehensive	comprehensive	ADJ
fbem-217	25	32	risk	risk	NOUN
fbem-217	25	33	management	management	NOUN
fbem-217	25	34	"	"	PUNCT
fbem-217	25	35	,	,	PUNCT
fbem-217	25	36	"	"	PUNCT
fbem-217	25	37	risk	risk	NOUN
fbem-217	25	38	management	management	NOUN
fbem-217	25	39	committee	committee	NOUN
fbem-217	25	40	"	"	PUNCT
fbem-217	25	41	and	and	CCONJ
fbem-217	25	42	"	"	PUNCT
fbem-217	25	43	chief	chief	ADJ
fbem-217	25	44	risk	risk	NOUN
fbem-217	25	45	officer	officer	NOUN
fbem-217	25	46	"	"	PUNCT
fbem-217	25	47	to	to	PART
fbem-217	25	48	test	test	VERB
fbem-217	25	49	the	the	DET
fbem-217	25	50	effect	effect	NOUN
fbem-217	25	51	of	of	ADP
fbem-217	25	52	a	a	DET
fbem-217	25	53	firm	firm	NOUN
fbem-217	25	54	's	's	PART
fbem-217	25	55	implementation	implementation	NOUN
fbem-217	25	56	of	of	ADP
fbem-217	25	57	comprehensive	comprehensive	ADJ
fbem-217	25	58	risk	risk	NOUN
fbem-217	25	59	management	management	NOUN
fbem-217	25	60	before	before	ADV
fbem-217	25	61	and	and	CCONJ
fbem-217	25	62	after	after	ADP
fbem-217	25	63	(	(	PUNCT
fbem-217	25	64	pagach	pagach	ADV
fbem-217	25	65	and	and	CCONJ
fbem-217	25	66	warr	warr	ADJ
fbem-217	25	67	,	,	PUNCT
fbem-217	25	68	2011	2011	NUM
fbem-217	25	69	)	)	PUNCT
fbem-217	25	70	or	or	CCONJ
fbem-217	25	71	to	to	PART
fbem-217	25	72	quantify	quantify	VERB
fbem-217	25	73	the	the	DET
fbem-217	25	74	presence	presence	NOUN
fbem-217	25	75	of	of	ADP
fbem-217	25	76	comprehensive	comprehensive	ADJ
fbem-217	25	77	risk	risk	NOUN
fbem-217	25	78	management	management	NOUN
fbem-217	25	79	in	in	ADP
fbem-217	25	80	the	the	DET
fbem-217	25	81	form	form	NOUN
fbem-217	25	82	of	of	ADP
fbem-217	25	83	binary	binary	ADJ
fbem-217	25	84	variables	variable	NOUN
fbem-217	25	85	(	(	PUNCT
fbem-217	25	86	hoyt	hoyt	PROPN
fbem-217	25	87	and	and	CCONJ
fbem-217	25	88	liebenberg	liebenberg	ADV
fbem-217	25	89	,	,	PUNCT
fbem-217	25	90	2011	2011	NUM
fbem-217	25	91	;	;	PUNCT
fbem-217	25	92	lechner	lechner	NOUN
fbem-217	25	93	and	and	CCONJ
fbem-217	25	94	gatzert	gatzert	NOUN
fbem-217	25	95	,	,	PUNCT
fbem-217	25	96	2018	2018	NUM
fbem-217	25	97	)	)	PUNCT
fbem-217	25	98	;	;	PUNCT
fbem-217	25	99	others	other	NOUN
fbem-217	25	100	use	use	VERB
fbem-217	25	101	more	more	ADV
fbem-217	25	102	sophisticated	sophisticated	ADJ
fbem-217	25	103	methods	method	NOUN
fbem-217	25	104	to	to	PART
fbem-217	25	105	measure	measure	VERB
fbem-217	25	106	the	the	DET
fbem-217	25	107	degree	degree	NOUN
fbem-217	25	108	of	of	ADP
fbem-217	25	109	implementation	implementation	NOUN
fbem-217	25	110	of	of	ADP
fbem-217	25	111	comprehensive	comprehensive	ADJ
fbem-217	25	112	risk	risk	NOUN
fbem-217	25	113	management	management	NOUN
fbem-217	25	114	,	,	PUNCT
fbem-217	25	115	such	such	ADJ
fbem-217	25	116	as	as	ADP
fbem-217	25	117	the	the	DET
fbem-217	25	118	use	use	NOUN
fbem-217	25	119	of	of	ADP
fbem-217	25	120	standard	standard	PROPN
fbem-217	25	121	&	&	CCONJ
fbem-217	25	122	poor	poor	PROPN
fbem-217	25	123	's	's	PART
fbem-217	25	124	erm	erm	PROPN
fbem-217	25	125	ratings	rating	NOUN
fbem-217	25	126	or	or	CCONJ
fbem-217	25	127	the	the	DET
fbem-217	25	128	rims	rim	NOUN
fbem-217	25	129	level	level	NOUN
fbem-217	25	130	of	of	ADP
fbem-217	25	131	erm	erm	PROPN
fbem-217	25	132	maturity	maturity	NOUN
fbem-217	25	133	(	(	PUNCT
fbem-217	25	134	bohnert	bohnert	NOUN
fbem-217	25	135	et	et	PROPN
fbem-217	25	136	al	al	PROPN
fbem-217	25	137	.	.	PROPN
fbem-217	25	138	,	,	PUNCT
fbem-217	25	139	2019	2019	NUM
fbem-217	25	140	;	;	PUNCT
fbem-217	25	141	farrell	farrell	PROPN
fbem-217	25	142	and	and	CCONJ
fbem-217	25	143	gallagher	gallagher	PROPN
fbem-217	25	144	,	,	PUNCT
fbem-217	25	145	2015	2015	NUM
fbem-217	25	146	;	;	PUNCT
fbem-217	25	147	callahan	callahan	PROPN
fbem-217	25	148	and	and	CCONJ
fbem-217	25	149	soileau	soileau	NOUN
fbem-217	25	150	,	,	PUNCT
fbem-217	25	151	2017	2017	NUM
fbem-217	25	152	)	)	PUNCT
fbem-217	25	153	;	;	PUNCT
fbem-217	25	154	gordon	gordon	PROPN
fbem-217	25	155	et	et	PROPN
fbem-217	25	156	al	al	PROPN
fbem-217	25	157	.	.	PROPN
fbem-217	25	158	(	(	PUNCT
fbem-217	25	159	2009	2009	NUM
fbem-217	25	160	)	)	PUNCT
fbem-217	25	161	constructed	construct	VERB
fbem-217	25	162	an	an	DET
fbem-217	25	163	erm	erm	PROPN
fbem-217	25	164	index	index	NOUN
fbem-217	25	165	to	to	PART
fbem-217	25	166	measure	measure	VERB
fbem-217	25	167	the	the	DET
fbem-217	25	168	complexity	complexity	NOUN
fbem-217	25	169	of	of	ADP
fbem-217	25	170	implementing	implement	VERB
fbem-217	25	171	comprehensive	comprehensive	ADJ
fbem-217	25	172	risk	risk	NOUN
fbem-217	25	173	management	management	NOUN
fbem-217	25	174	in	in	ADP
fbem-217	25	175	a	a	DET
fbem-217	25	176	company	company	NOUN
fbem-217	25	177	has	have	AUX
fbem-217	25	178	also	also	ADV
fbem-217	25	179	become	become	VERB
fbem-217	25	180	one	one	NUM
fbem-217	25	181	of	of	ADP
fbem-217	25	182	the	the	DET
fbem-217	25	183	methods	method	NOUN
fbem-217	25	184	chosen	choose	VERB
fbem-217	25	185	by	by	ADP
fbem-217	25	186	subsequent	subsequent	ADJ
fbem-217	25	187	scholars	scholar	NOUN
fbem-217	25	188	to	to	PART
fbem-217	25	189	construct	construct	VERB
fbem-217	25	190	erm	erm	PROPN
fbem-217	25	191	indicators	indicator	NOUN
fbem-217	25	192	(	(	PUNCT
fbem-217	25	193	malik	malik	PROPN
fbem-217	25	194	et	et	PROPN
fbem-217	25	195	al	al	PROPN
fbem-217	25	196	.	.	PROPN
fbem-217	25	197	,	,	PUNCT
fbem-217	25	198	2020	2020	NUM
fbem-217	25	199	)	)	PUNCT
fbem-217	25	200	.	.	PUNCT
fbem-217	26	1	3	3	X
fbem-217	26	2	.	.	X
fbem-217	26	3	comprehensive	comprehensive	ADJ
fbem-217	26	4	risk	risk	NOUN
fbem-217	26	5	management	management	NOUN
fbem-217	26	6	and	and	CCONJ
fbem-217	26	7	financing	financing	NOUN
fbem-217	26	8	constraints	constraint	NOUN
fbem-217	26	9	unlike	unlike	ADP
fbem-217	26	10	traditional	traditional	ADJ
fbem-217	26	11	risk	risk	NOUN
fbem-217	26	12	management	management	NOUN
fbem-217	26	13	approaches	approach	NOUN
fbem-217	26	14	,	,	PUNCT
fbem-217	26	15	comprehensive	comprehensive	ADJ
fbem-217	26	16	risk	risk	NOUN
fbem-217	26	17	management	management	NOUN
fbem-217	26	18	,	,	PUNCT
fbem-217	26	19	by	by	ADP
fbem-217	26	20	integrating	integrate	VERB
fbem-217	26	21	all	all	DET
fbem-217	26	22	risk	risk	NOUN
fbem-217	26	23	categories	category	NOUN
fbem-217	26	24	,	,	PUNCT
fbem-217	26	25	can	can	AUX
fbem-217	26	26	use	use	VERB
fbem-217	26	27	natural	natural	ADJ
fbem-217	26	28	hedges	hedge	NOUN
fbem-217	26	29	to	to	PART
fbem-217	26	30	avoid	avoid	VERB
fbem-217	26	31	duplication	duplication	NOUN
fbem-217	26	32	of	of	ADP
fbem-217	26	33	risk	risk	NOUN
fbem-217	26	34	management	management	NOUN
fbem-217	26	35	expenditures	expenditure	NOUN
fbem-217	26	36	,	,	PUNCT
fbem-217	26	37	while	while	SCONJ
fbem-217	26	38	helping	help	VERB
fbem-217	26	39	firms	firm	NOUN
fbem-217	26	40	avoid	avoid	VERB
fbem-217	26	41	the	the	DET
fbem-217	26	42	accumulation	accumulation	NOUN
fbem-217	26	43	of	of	ADP
fbem-217	26	44	unforeseen	unforeseen	ADJ
fbem-217	26	45	risks	risk	NOUN
fbem-217	26	46	from	from	ADP
fbem-217	26	47	different	different	ADJ
fbem-217	26	48	sources	source	NOUN
fbem-217	26	49	and	and	CCONJ
fbem-217	26	50	reducing	reduce	VERB
fbem-217	26	51	the	the	DET
fbem-217	26	52	likelihood	likelihood	NOUN
fbem-217	26	53	that	that	SCONJ
fbem-217	26	54	firms	firm	NOUN
fbem-217	26	55	will	will	AUX
fbem-217	26	56	have	have	AUX
fbem-217	26	57	to	to	PART
fbem-217	26	58	raise	raise	VERB
fbem-217	26	59	external	external	ADJ
fbem-217	26	60	funding	funding	NOUN
fbem-217	26	61	(	(	PUNCT
fbem-217	26	62	berry	berry	NOUN
fbem-217	26	63	-	-	PUNCT
fbem-217	26	64	stölzle	stölzle	PROPN
fbem-217	26	65	and	and	CCONJ
fbem-217	26	66	xu	xu	NOUN
fbem-217	26	67	,	,	PUNCT
fbem-217	26	68	2018	2018	NUM
fbem-217	26	69	)	)	PUNCT
fbem-217	26	70	.	.	PUNCT
fbem-217	27	1	implementing	implement	VERB
fbem-217	27	2	comprehensive	comprehensive	ADJ
fbem-217	27	3	risk	risk	NOUN
fbem-217	27	4	management	management	NOUN
fbem-217	27	5	can	can	AUX
fbem-217	27	6	also	also	ADV
fbem-217	27	7	improve	improve	VERB
fbem-217	27	8	the	the	DET
fbem-217	27	9	disclosure	disclosure	NOUN
fbem-217	27	10	of	of	ADP
fbem-217	27	11	information	information	NOUN
fbem-217	27	12	by	by	ADP
fbem-217	27	13	firms	firm	NOUN
fbem-217	27	14	,	,	PUNCT
fbem-217	27	15	helping	help	VERB
fbem-217	27	16	them	they	PRON
fbem-217	27	17	to	to	PART
fbem-217	27	18	better	well	ADV
fbem-217	27	19	inform	inform	VERB
fbem-217	27	20	the	the	DET
fbem-217	27	21	outside	outside	ADJ
fbem-217	27	22	world	world	NOUN
fbem-217	27	23	about	about	ADP
fbem-217	27	24	their	their	PRON
fbem-217	27	25	risk	risk	NOUN
fbem-217	27	26	profile	profile	NOUN
fbem-217	27	27	and	and	CCONJ
fbem-217	27	28	serve	serve	VERB
fbem-217	27	29	as	as	ADP
fbem-217	27	30	a	a	DET
fbem-217	27	31	signal	signal	NOUN
fbem-217	27	32	that	that	SCONJ
fbem-217	27	33	they	they	PRON
fbem-217	27	34	are	be	AUX
fbem-217	27	35	committed	commit	VERB
fbem-217	27	36	to	to	ADP
fbem-217	27	37	improving	improve	VERB
fbem-217	27	38	risk	risk	NOUN
fbem-217	27	39	management	management	NOUN
fbem-217	27	40	,	,	PUNCT
fbem-217	27	41	with	with	ADP
fbem-217	27	42	the	the	DET
fbem-217	27	43	disclosure	disclosure	NOUN
fbem-217	27	44	of	of	ADP
fbem-217	27	45	risk	risk	NOUN
fbem-217	27	46	information	information	NOUN
fbem-217	27	47	leading	lead	VERB
fbem-217	27	48	to	to	ADP
fbem-217	27	49	improved	improve	VERB
fbem-217	27	50	information	information	NOUN
fbem-217	27	51	asymmetry	asymmetry	NOUN
fbem-217	27	52	and	and	CCONJ
fbem-217	27	53	agency	agency	NOUN
fbem-217	27	54	problems	problem	NOUN
fbem-217	27	55	(	(	PUNCT
fbem-217	27	56	hoyt	hoyt	PROPN
fbem-217	27	57	and	and	CCONJ
fbem-217	27	58	liebenberg	liebenberg	ADV
fbem-217	27	59	,	,	PUNCT
fbem-217	27	60	2011	2011	NUM
fbem-217	27	61	)	)	PUNCT
fbem-217	27	62	.	.	PUNCT
fbem-217	28	1	implementing	implement	VERB
fbem-217	28	2	comprehensive	comprehensive	ADJ
fbem-217	28	3	risk	risk	NOUN
fbem-217	28	4	management	management	NOUN
fbem-217	28	5	can	can	AUX
fbem-217	28	6	also	also	ADV
fbem-217	28	7	mitigate	mitigate	VERB
fbem-217	28	8	a	a	DET
fbem-217	28	9	firm	firm	NOUN
fbem-217	28	10	's	's	PART
fbem-217	28	11	financing	financing	NOUN
fbem-217	28	12	constraints	constraint	NOUN
fbem-217	28	13	by	by	ADP
fbem-217	28	14	reducing	reduce	VERB
fbem-217	28	15	its	its	PRON
fbem-217	28	16	systemic	systemic	ADJ
fbem-217	28	17	risk	risk	NOUN
fbem-217	28	18	.	.	PUNCT
fbem-217	29	1	contrary	contrary	ADJ
fbem-217	29	2	to	to	ADP
fbem-217	29	3	the	the	DET
fbem-217	29	4	traditional	traditional	ADJ
fbem-217	29	5	belief	belief	NOUN
fbem-217	29	6	that	that	SCONJ
fbem-217	29	7	risk	risk	NOUN
fbem-217	29	8	management	management	NOUN
fbem-217	29	9	can	can	AUX
fbem-217	29	10	not	not	PART
fbem-217	29	11	reduce	reduce	VERB
fbem-217	29	12	systemic	systemic	ADJ
fbem-217	29	13	risk	risk	NOUN
fbem-217	29	14	,	,	PUNCT
fbem-217	29	15	hann	hann	PROPN
fbem-217	29	16	et	et	PROPN
fbem-217	29	17	al	al	PROPN
fbem-217	29	18	.	.	PROPN
fbem-217	30	1	(	(	PUNCT
fbem-217	30	2	2013	2013	NUM
fbem-217	30	3	)	)	PUNCT
fbem-217	30	4	argue	argue	VERB
fbem-217	30	5	that	that	SCONJ
fbem-217	30	6	co	co	NOUN
fbem-217	30	7	-	-	NOUN
fbem-217	30	8	insurance	insurance	NOUN
fbem-217	30	9	between	between	ADP
fbem-217	30	10	business	business	NOUN
fbem-217	30	11	units	unit	NOUN
fbem-217	30	12	of	of	ADP
fbem-217	30	13	firms	firm	NOUN
fbem-217	30	14	can	can	AUX
fbem-217	30	15	reduce	reduce	VERB
fbem-217	30	16	systemic	systemic	ADJ
fbem-217	30	17	risk	risk	NOUN
fbem-217	30	18	by	by	ADP
fbem-217	30	19	avoiding	avoid	VERB
fbem-217	30	20	countercyclical	countercyclical	ADJ
fbem-217	30	21	needless	needless	ADJ
fbem-217	30	22	losses	loss	NOUN
fbem-217	30	23	,	,	PUNCT
fbem-217	30	24	finding	find	VERB
fbem-217	30	25	that	that	SCONJ
fbem-217	30	26	the	the	DET
fbem-217	30	27	average	average	ADJ
fbem-217	30	28	cost	cost	NOUN
fbem-217	30	29	of	of	ADP
fbem-217	30	30	capital	capital	NOUN
fbem-217	30	31	is	be	AUX
fbem-217	30	32	lower	low	ADJ
fbem-217	30	33	for	for	ADP
fbem-217	30	34	diversified	diversified	ADJ
fbem-217	30	35	firms	firm	NOUN
fbem-217	30	36	compared	compare	VERB
fbem-217	30	37	to	to	ADP
fbem-217	30	38	a	a	DET
fbem-217	30	39	comparable	comparable	ADJ
fbem-217	30	40	portfolio	portfolio	NOUN
fbem-217	30	41	of	of	ADP
fbem-217	30	42	independent	independent	ADJ
fbem-217	30	43	firms	firm	NOUN
fbem-217	30	44	,	,	PUNCT
fbem-217	30	45	and	and	CCONJ
fbem-217	30	46	furthermore	furthermore	ADV
fbem-217	30	47	,	,	PUNCT
fbem-217	30	48	diversified	diversified	ADJ
fbem-217	30	49	firms	firm	NOUN
fbem-217	30	50	with	with	ADP
fbem-217	30	51	lower	low	ADJ
fbem-217	30	52	sectoral	sectoral	ADJ
fbem-217	30	53	cash	cash	NOUN
fbem-217	30	54	flow	flow	NOUN
fbem-217	30	55	correlation	correlation	NOUN
fbem-217	30	56	have	have	VERB
fbem-217	30	57	a	a	PRON
fbem-217	30	58	also	also	ADV
fbem-217	30	59	have	have	VERB
fbem-217	30	60	a	a	DET
fbem-217	30	61	lower	low	ADJ
fbem-217	30	62	cost	cost	NOUN
fbem-217	30	63	of	of	ADP
fbem-217	30	64	capital	capital	NOUN
fbem-217	30	65	,	,	PUNCT
fbem-217	30	66	which	which	PRON
fbem-217	30	67	is	be	AUX
fbem-217	30	68	consistent	consistent	ADJ
fbem-217	30	69	with	with	ADP
fbem-217	30	70	the	the	DET
fbem-217	30	71	co	co	NOUN
fbem-217	30	72	-	-	NOUN
fbem-217	30	73	insurance	insurance	ADJ
fbem-217	30	74	effect	effect	NOUN
fbem-217	30	75	.	.	PUNCT
fbem-217	31	1	hao	hao	PROPN
fbem-217	31	2	-	-	PUNCT
fbem-217	31	3	min	min	PROPN
fbem-217	31	4	wu	wu	PROPN
fbem-217	31	5	et	et	PROPN
fbem-217	31	6	al	al	PROPN
fbem-217	31	7	.	.	PROPN
fbem-217	31	8	(	(	PUNCT
fbem-217	31	9	2017	2017	NUM
fbem-217	31	10	)	)	PUNCT
fbem-217	31	11	find	find	VERB
fbem-217	31	12	that	that	SCONJ
fbem-217	31	13	diversification	diversification	NOUN
fbem-217	31	14	facilitates	facilitate	VERB
fbem-217	31	15	the	the	DET
fbem-217	31	16	provision	provision	NOUN
fbem-217	31	17	of	of	ADP
fbem-217	31	18	business	business	NOUN
fbem-217	31	19	credit	credit	NOUN
fbem-217	31	20	by	by	ADP
fbem-217	31	21	increasing	increase	VERB
fbem-217	31	22	the	the	DET
fbem-217	31	23	firm	firm	NOUN
fbem-217	31	24	's	's	PART
fbem-217	31	25	access	access	NOUN
fbem-217	31	26	to	to	ADP
fbem-217	31	27	bank	bank	NOUN
fbem-217	31	28	credit	credit	NOUN
fbem-217	31	29	and	and	CCONJ
fbem-217	31	30	thus	thus	ADV
fbem-217	31	31	ultimately	ultimately	ADV
fbem-217	31	32	alleviates	alleviate	VERB
fbem-217	31	33	the	the	DET
fbem-217	31	34	firm	firm	NOUN
fbem-217	31	35	's	's	PART
fbem-217	31	36	financing	financing	NOUN
fbem-217	31	37	constraints	constraint	NOUN
fbem-217	31	38	.	.	PUNCT
fbem-217	32	1	although	although	SCONJ
fbem-217	32	2	the	the	DET
fbem-217	32	3	agency	agency	NOUN
fbem-217	32	4	problem	problem	NOUN
fbem-217	32	5	may	may	AUX
fbem-217	32	6	be	be	AUX
fbem-217	32	7	exacerbated	exacerbate	VERB
fbem-217	32	8	by	by	ADP
fbem-217	32	9	complex	complex	ADJ
fbem-217	32	10	organisational	organisational	ADJ
fbem-217	32	11	structures	structure	NOUN
fbem-217	32	12	,	,	PUNCT
fbem-217	32	13	diversification	diversification	NOUN
fbem-217	32	14	can	can	AUX
fbem-217	32	15	still	still	ADV
fbem-217	32	16	mitigate	mitigate	VERB
fbem-217	32	17	corporate	corporate	ADJ
fbem-217	32	18	financing	financing	NOUN
fbem-217	32	19	constraints	constraint	NOUN
fbem-217	32	20	by	by	ADP
fbem-217	32	21	building	build	VERB
fbem-217	32	22	internal	internal	ADJ
fbem-217	32	23	capital	capital	NOUN
fbem-217	32	24	markets	market	NOUN
fbem-217	32	25	through	through	ADP
fbem-217	32	26	the	the	DET
fbem-217	32	27	co	co	NOUN
fbem-217	32	28	-	-	NOUN
fbem-217	32	29	insurance	insurance	ADJ
fbem-217	32	30	effect	effect	NOUN
fbem-217	32	31	.	.	PUNCT
fbem-217	33	1	in	in	ADP
fbem-217	33	2	a	a	DET
fbem-217	33	3	well	well	ADV
fbem-217	33	4	-	-	PUNCT
fbem-217	33	5	designed	design	VERB
fbem-217	33	6	comprehensive	comprehensive	ADJ
fbem-217	33	7	risk	risk	NOUN
fbem-217	33	8	management	management	NOUN
fbem-217	33	9	plan	plan	NOUN
fbem-217	33	10	,	,	PUNCT
fbem-217	33	11	firms	firm	NOUN
fbem-217	33	12	integrate	integrate	VERB
fbem-217	33	13	risk	risk	NOUN
fbem-217	33	14	management	management	NOUN
fbem-217	33	15	into	into	ADP
fbem-217	33	16	the	the	DET
fbem-217	33	17	strategic	strategic	ADJ
fbem-217	33	18	planning	planning	NOUN
fbem-217	33	19	process	process	NOUN
fbem-217	33	20	,	,	PUNCT
fbem-217	33	21	address	address	VERB
fbem-217	33	22	the	the	DET
fbem-217	33	23	overall	overall	ADJ
fbem-217	33	24	risks	risk	NOUN
fbem-217	33	25	in	in	ADP
fbem-217	33	26	strategy	strategy	NOUN
fbem-217	33	27	,	,	PUNCT
fbem-217	33	28	finance	finance	NOUN
fbem-217	33	29	,	,	PUNCT
fbem-217	33	30	and	and	CCONJ
fbem-217	33	31	operations	operation	NOUN
fbem-217	33	32	in	in	ADP
fbem-217	33	33	a	a	DET
fbem-217	33	34	single	single	ADJ
fbem-217	33	35	overarching	overarching	ADJ
fbem-217	33	36	process	process	NOUN
fbem-217	33	37	,	,	PUNCT
fbem-217	33	38	focus	focus	VERB
fbem-217	33	39	on	on	ADP
fbem-217	33	40	the	the	DET
fbem-217	33	41	correlation	correlation	NOUN
fbem-217	33	42	between	between	ADP
fbem-217	33	43	risks	risk	NOUN
fbem-217	33	44	,	,	PUNCT
fbem-217	33	45	and	and	CCONJ
fbem-217	33	46	recognise	recognise	VERB
fbem-217	33	47	the	the	DET
fbem-217	33	48	natural	natural	ADJ
fbem-217	33	49	hedging	hedging	NOUN
fbem-217	33	50	relationship	relationship	NOUN
fbem-217	33	51	between	between	ADP
fbem-217	33	52	risks	risk	NOUN
fbem-217	33	53	,	,	PUNCT
fbem-217	33	54	which	which	PRON
fbem-217	33	55	is	be	AUX
fbem-217	33	56	similar	similar	ADJ
fbem-217	33	57	to	to	ADP
fbem-217	33	58	a	a	DET
fbem-217	33	59	coinsurance	coinsurance	NOUN
fbem-217	33	60	effect	effect	NOUN
fbem-217	33	61	that	that	PRON
fbem-217	33	62	can	can	AUX
fbem-217	33	63	avoid	avoid	VERB
fbem-217	33	64	countercyclical	countercyclical	ADJ
fbem-217	33	65	needless	needless	ADJ
fbem-217	33	66	losses	loss	NOUN
fbem-217	33	67	and	and	CCONJ
fbem-217	33	68	reduce	reduce	VERB
fbem-217	33	69	systemic	systemic	ADJ
fbem-217	33	70	risk	risk	NOUN
fbem-217	33	71	,	,	PUNCT
fbem-217	33	72	thus	thus	ADV
fbem-217	33	73	alleviating	alleviate	VERB
fbem-217	33	74	the	the	DET
fbem-217	33	75	financing	financing	NOUN
fbem-217	33	76	constraints	constraint	NOUN
fbem-217	33	77	of	of	ADP
fbem-217	33	78	firms	firm	NOUN
fbem-217	33	79	(	(	PUNCT
fbem-217	33	80	eckles	eckle	NOUN
fbem-217	33	81	et	et	PROPN
fbem-217	33	82	al	al	PROPN
fbem-217	33	83	.	.	PROPN
fbem-217	33	84	,	,	PUNCT
fbem-217	33	85	2014	2014	NUM
fbem-217	33	86	;	;	PUNCT
fbem-217	33	87	ai	ai	VERB
fbem-217	33	88	et	et	PROPN
fbem-217	33	89	al	al	PROPN
fbem-217	33	90	.	.	PROPN
fbem-217	33	91	,	,	PUNCT
fbem-217	33	92	2018	2018	NUM
fbem-217	33	93	;	;	PUNCT
fbem-217	33	94	berry	berry	NOUN
fbem-217	33	95	-	-	PUNCT
fbem-217	33	96	stölzle	stölzle	PROPN
fbem-217	33	97	and	and	CCONJ
fbem-217	33	98	xu	xu	NOUN
fbem-217	33	99	,	,	PUNCT
fbem-217	33	100	2018	2018	NUM
fbem-217	33	101	)	)	PUNCT
fbem-217	33	102	.	.	PUNCT
fbem-217	34	1	4	4	X
fbem-217	34	2	.	.	X
fbem-217	34	3	summary	summary	NOUN
fbem-217	34	4	currently	currently	ADV
fbem-217	34	5	,	,	PUNCT
fbem-217	34	6	most	most	ADJ
fbem-217	34	7	foreign	foreign	ADJ
fbem-217	34	8	research	research	NOUN
fbem-217	34	9	on	on	ADP
fbem-217	34	10	comprehensive	comprehensive	ADJ
fbem-217	34	11	risk	risk	NOUN
fbem-217	34	12	management	management	NOUN
fbem-217	34	13	focuses	focus	VERB
fbem-217	34	14	on	on	ADP
fbem-217	34	15	its	its	PRON
fbem-217	34	16	determinants	determinant	NOUN
fbem-217	34	17	and	and	CCONJ
fbem-217	34	18	relevance	relevance	NOUN
fbem-217	34	19	to	to	PART
fbem-217	34	20	firm	firm	VERB
fbem-217	34	21	performance	performance	NOUN
fbem-217	34	22	and	and	CCONJ
fbem-217	34	23	value	value	NOUN
fbem-217	34	24	creation	creation	NOUN
fbem-217	34	25	.	.	PUNCT
fbem-217	35	1	research	research	NOUN
fbem-217	35	2	on	on	ADP
fbem-217	35	3	the	the	DET
fbem-217	35	4	impact	impact	NOUN
fbem-217	35	5	of	of	ADP
fbem-217	35	6	corporate	corporate	ADJ
fbem-217	35	7	implementation	implementation	NOUN
fbem-217	35	8	of	of	ADP
fbem-217	35	9	comprehensive	comprehensive	ADJ
fbem-217	35	10	risk	risk	NOUN
fbem-217	35	11	management	management	NOUN
fbem-217	35	12	on	on	ADP
fbem-217	35	13	corporate	corporate	ADJ
fbem-217	35	14	financing	financing	NOUN
fbem-217	35	15	constraints	constraint	NOUN
fbem-217	35	16	is	be	AUX
fbem-217	35	17	still	still	ADV
fbem-217	35	18	relatively	relatively	ADV
fbem-217	35	19	scarce	scarce	ADJ
fbem-217	35	20	and	and	CCONJ
fbem-217	35	21	studies	study	NOUN
fbem-217	35	22	have	have	AUX
fbem-217	35	23	focused	focus	VERB
fbem-217	35	24	on	on	ADP
fbem-217	35	25	the	the	DET
fbem-217	35	26	us	us	PROPN
fbem-217	35	27	insurance	insurance	NOUN
fbem-217	35	28	industry	industry	NOUN
fbem-217	35	29	(	(	PUNCT
fbem-217	35	30	berry	berry	NOUN
fbem-217	35	31	-	-	PUNCT
fbem-217	35	32	stölzle	stölzle	PROPN
fbem-217	35	33	and	and	CCONJ
fbem-217	35	34	xu	xu	NOUN
fbem-217	35	35	,	,	PUNCT
fbem-217	35	36	2018	2018	NUM
fbem-217	35	37	)	)	PUNCT
fbem-217	35	38	,	,	PUNCT
fbem-217	35	39	with	with	ADP
fbem-217	35	40	few	few	ADJ
fbem-217	35	41	cross	cross	ADJ
fbem-217	35	42	-	-	ADJ
fbem-217	35	43	industry	industry	ADJ
fbem-217	35	44	studies	study	NOUN
fbem-217	35	45	.	.	PUNCT
fbem-217	36	1	at	at	ADP
fbem-217	36	2	the	the	DET
fbem-217	36	3	same	same	ADJ
fbem-217	36	4	time	time	NOUN
fbem-217	36	5	,	,	PUNCT
fbem-217	36	6	the	the	DET
fbem-217	36	7	existing	exist	VERB
fbem-217	36	8	studies	study	NOUN
fbem-217	36	9	135	135	NUM
fbem-217	36	10	have	have	AUX
fbem-217	36	11	not	not	PART
fbem-217	36	12	conducted	conduct	VERB
fbem-217	36	13	direct	direct	ADJ
fbem-217	36	14	empirical	empirical	ADJ
fbem-217	36	15	analysis	analysis	NOUN
fbem-217	36	16	of	of	ADP
fbem-217	36	17	the	the	DET
fbem-217	36	18	mechanisms	mechanism	NOUN
fbem-217	36	19	underlying	underlie	VERB
fbem-217	36	20	the	the	DET
fbem-217	36	21	impact	impact	NOUN
fbem-217	36	22	of	of	ADP
fbem-217	36	23	implementing	implement	VERB
fbem-217	36	24	comprehensive	comprehensive	ADJ
fbem-217	36	25	risk	risk	NOUN
fbem-217	36	26	management	management	NOUN
fbem-217	36	27	on	on	ADP
fbem-217	36	28	corporate	corporate	ADJ
fbem-217	36	29	financing	financing	NOUN
fbem-217	36	30	constraints	constraint	NOUN
fbem-217	36	31	.	.	PUNCT
fbem-217	37	1	most	most	ADJ
fbem-217	37	2	domestic	domestic	ADJ
fbem-217	37	3	studies	study	NOUN
fbem-217	37	4	on	on	ADP
fbem-217	37	5	comprehensive	comprehensive	ADJ
fbem-217	37	6	risk	risk	NOUN
fbem-217	37	7	management	management	NOUN
fbem-217	37	8	stay	stay	VERB
fbem-217	37	9	at	at	ADP
fbem-217	37	10	the	the	DET
fbem-217	37	11	theoretical	theoretical	ADJ
fbem-217	37	12	level	level	NOUN
fbem-217	37	13	,	,	PUNCT
fbem-217	37	14	and	and	CCONJ
fbem-217	37	15	a	a	DET
fbem-217	37	16	few	few	ADJ
fbem-217	37	17	preliminary	preliminary	ADJ
fbem-217	37	18	explorations	exploration	NOUN
fbem-217	37	19	have	have	AUX
fbem-217	37	20	been	be	AUX
fbem-217	37	21	conducted	conduct	VERB
fbem-217	37	22	on	on	ADP
fbem-217	37	23	the	the	DET
fbem-217	37	24	implementation	implementation	NOUN
fbem-217	37	25	of	of	ADP
fbem-217	37	26	comprehensive	comprehensive	ADJ
fbem-217	37	27	risk	risk	NOUN
fbem-217	37	28	management	management	NOUN
fbem-217	37	29	to	to	PART
fbem-217	37	30	improve	improve	VERB
fbem-217	37	31	the	the	DET
fbem-217	37	32	operational	operational	ADJ
fbem-217	37	33	efficiency	efficiency	NOUN
fbem-217	37	34	and	and	CCONJ
fbem-217	37	35	increase	increase	VERB
fbem-217	37	36	the	the	DET
fbem-217	37	37	intrinsic	intrinsic	ADJ
fbem-217	37	38	value	value	NOUN
fbem-217	37	39	of	of	ADP
fbem-217	37	40	firms	firm	NOUN
fbem-217	37	41	,	,	PUNCT
fbem-217	37	42	but	but	CCONJ
fbem-217	37	43	no	no	DET
fbem-217	37	44	literature	literature	NOUN
fbem-217	37	45	has	have	AUX
fbem-217	37	46	yet	yet	ADV
fbem-217	37	47	investigated	investigate	VERB
fbem-217	37	48	the	the	DET
fbem-217	37	49	impact	impact	NOUN
fbem-217	37	50	of	of	ADP
fbem-217	37	51	implementing	implement	VERB
fbem-217	37	52	comprehensive	comprehensive	ADJ
fbem-217	37	53	risk	risk	NOUN
fbem-217	37	54	management	management	NOUN
fbem-217	37	55	on	on	ADP
fbem-217	37	56	corporate	corporate	ADJ
fbem-217	37	57	financing	financing	NOUN
fbem-217	37	58	constraints	constraint	NOUN
fbem-217	37	59	.	.	PUNCT
fbem-217	38	1	references	reference	NOUN
fbem-217	38	2	[	[	X
fbem-217	38	3	1	1	NUM
fbem-217	38	4	]	]	PUNCT
fbem-217	38	5	berry	berry	NOUN
fbem-217	38	6	-	-	PUNCT
fbem-217	38	7	stölzle	stölzle	NOUN
fbem-217	38	8	t.	t.	PROPN
fbem-217	38	9	r.	r.	PROPN
fbem-217	38	10	and	and	CCONJ
fbem-217	38	11	xu	xu	PROPN
fbem-217	38	12	j.	j.	PROPN
fbem-217	38	13	,	,	PUNCT
fbem-217	38	14	enterprise	enterprise	NOUN
fbem-217	38	15	risk	risk	NOUN
fbem-217	38	16	management	management	NOUN
fbem-217	38	17	and	and	CCONJ
fbem-217	38	18	the	the	DET
fbem-217	38	19	cost	cost	NOUN
fbem-217	38	20	of	of	ADP
fbem-217	38	21	capital	capital	NOUN
fbem-217	38	22	,	,	PUNCT
fbem-217	38	23	journal	journal	NOUN
fbem-217	38	24	of	of	ADP
fbem-217	38	25	risk	risk	NOUN
fbem-217	38	26	and	and	CCONJ
fbem-217	38	27	insurance	insurance	NOUN
fbem-217	38	28	,	,	PUNCT
fbem-217	38	29	2018	2018	NUM
fbem-217	38	30	,	,	PUNCT
fbem-217	38	31	85(1	85(1	NOUN
fbem-217	38	32	)	)	PUNCT
fbem-217	38	33	,	,	PUNCT
fbem-217	38	34	pp.159	pp.159	PROPN
fbem-217	38	35	-	-	PUNCT
fbem-217	38	36	201	201	NUM
fbem-217	38	37	.	.	PUNCT
fbem-217	39	1	[	[	X
fbem-217	39	2	2	2	NUM
fbem-217	39	3	]	]	PUNCT
fbem-217	39	4	bromiley	bromiley	PROPN
fbem-217	39	5	p.	p.	PROPN
fbem-217	39	6	,	,	PUNCT
fbem-217	39	7	mcshane	mcshane	PROPN
fbem-217	39	8	m.	m.	PROPN
fbem-217	39	9	,	,	PUNCT
fbem-217	39	10	nair	nair	PROPN
fbem-217	39	11	a.	a.	PROPN
fbem-217	39	12	,	,	PUNCT
fbem-217	39	13	rustambekov	rustambekov	PROPN
fbem-217	39	14	e.	e.	PROPN
fbem-217	39	15	,	,	PUNCT
fbem-217	39	16	enterprise	enterprise	NOUN
fbem-217	39	17	risk	risk	NOUN
fbem-217	39	18	management	management	NOUN
fbem-217	39	19	:	:	PUNCT
fbem-217	39	20	review	review	NOUN
fbem-217	39	21	,	,	PUNCT
fbem-217	39	22	critique	critique	NOUN
fbem-217	39	23	,	,	PUNCT
fbem-217	39	24	and	and	CCONJ
fbem-217	39	25	research	research	NOUN
fbem-217	39	26	directions	direction	NOUN
fbem-217	39	27	,	,	PUNCT
fbem-217	39	28	long	long	ADJ
fbem-217	39	29	range	range	NOUN
fbem-217	39	30	planning	planning	NOUN
fbem-217	39	31	,	,	PUNCT
fbem-217	39	32	2015	2015	NUM
fbem-217	39	33	,	,	PUNCT
fbem-217	39	34	48(4	48(4	NUM
fbem-217	39	35	)	)	PUNCT
fbem-217	39	36	,	,	PUNCT
fbem-217	39	37	pp.265	pp.265	NOUN
fbem-217	39	38	-	-	PUNCT
fbem-217	39	39	276	276	NUM
fbem-217	39	40	.	.	PUNCT
fbem-217	40	1	[	[	X
fbem-217	40	2	3	3	X
fbem-217	40	3	]	]	X
fbem-217	40	4	callahan	callahan	PROPN
fbem-217	40	5	c.	c.	PROPN
fbem-217	40	6	and	and	CCONJ
fbem-217	40	7	soileau	soileau	PROPN
fbem-217	40	8	j.	j.	PROPN
fbem-217	40	9	,	,	PUNCT
fbem-217	40	10	does	do	AUX
fbem-217	40	11	enterprise	enterprise	NOUN
fbem-217	40	12	risk	risk	NOUN
fbem-217	40	13	management	management	NOUN
fbem-217	40	14	enhance	enhance	VERB
fbem-217	40	15	operating	operating	NOUN
fbem-217	40	16	performance	performance	NOUN
fbem-217	40	17	?	?	PUNCT
fbem-217	40	18	,	,	PUNCT
fbem-217	40	19	advances	advance	NOUN
fbem-217	40	20	in	in	ADP
fbem-217	40	21	accounting	accounting	NOUN
fbem-217	40	22	,	,	PUNCT
fbem-217	40	23	2017	2017	NUM
fbem-217	40	24	,	,	PUNCT
fbem-217	40	25	37	37	NUM
fbem-217	40	26	,	,	PUNCT
fbem-217	40	27	pp.122	pp.122	NOUN
fbem-217	40	28	-	-	PUNCT
fbem-217	40	29	139	139	NUM
fbem-217	40	30	.	.	PUNCT
fbem-217	41	1	[	[	X
fbem-217	41	2	4	4	X
fbem-217	41	3	]	]	X
fbem-217	41	4	eckles	eckles	PROPN
fbem-217	41	5	d.	d.	PROPN
fbem-217	41	6	l.	l.	PROPN
fbem-217	41	7	,	,	PUNCT
fbem-217	41	8	hoyt	hoyt	PROPN
fbem-217	41	9	r.	r.	PROPN
fbem-217	41	10	e.	e.	PROPN
fbem-217	41	11	,	,	PUNCT
fbem-217	41	12	miller	miller	PROPN
fbem-217	41	13	s.	s.	PROPN
fbem-217	41	14	m.	m.	PROPN
fbem-217	41	15	,	,	PUNCT
fbem-217	41	16	the	the	DET
fbem-217	41	17	impact	impact	NOUN
fbem-217	41	18	of	of	ADP
fbem-217	41	19	enterprise	enterprise	NOUN
fbem-217	41	20	risk	risk	NOUN
fbem-217	41	21	management	management	NOUN
fbem-217	41	22	on	on	ADP
fbem-217	41	23	the	the	DET
fbem-217	41	24	marginal	marginal	ADJ
fbem-217	41	25	cost	cost	NOUN
fbem-217	41	26	of	of	ADP
fbem-217	41	27	reducing	reduce	VERB
fbem-217	41	28	risk	risk	NOUN
fbem-217	41	29	:	:	PUNCT
fbem-217	41	30	evidence	evidence	NOUN
fbem-217	41	31	from	from	ADP
fbem-217	41	32	the	the	DET
fbem-217	41	33	insurance	insurance	NOUN
fbem-217	41	34	industry	industry	NOUN
fbem-217	41	35	,	,	PUNCT
fbem-217	41	36	journal	journal	NOUN
fbem-217	41	37	of	of	ADP
fbem-217	41	38	banking	banking	NOUN
fbem-217	41	39	&	&	CCONJ
fbem-217	41	40	finance	finance	PROPN
fbem-217	41	41	,	,	PUNCT
fbem-217	41	42	2014	2014	NUM
fbem-217	41	43	,	,	PUNCT
fbem-217	41	44	43	43	NUM
fbem-217	41	45	,	,	PUNCT
fbem-217	41	46	pp.247	pp.247	PROPN
fbem-217	41	47	-	-	PUNCT
fbem-217	41	48	261	261	NUM
fbem-217	41	49	.	.	PUNCT
fbem-217	42	1	[	[	X
fbem-217	42	2	5	5	X
fbem-217	42	3	]	]	PUNCT
fbem-217	42	4	farrell	farrell	PROPN
fbem-217	42	5	m.	m.	PROPN
fbem-217	42	6	and	and	CCONJ
fbem-217	42	7	gallagher	gallagher	PROPN
fbem-217	42	8	r.	r.	PROPN
fbem-217	42	9	,	,	PUNCT
fbem-217	42	10	the	the	DET
fbem-217	42	11	valuation	valuation	NOUN
fbem-217	42	12	implications	implication	NOUN
fbem-217	42	13	of	of	ADP
fbem-217	42	14	enterprise	enterprise	NOUN
fbem-217	42	15	risk	risk	NOUN
fbem-217	42	16	management	management	NOUN
fbem-217	42	17	maturity	maturity	NOUN
fbem-217	42	18	,	,	PUNCT
fbem-217	42	19	journal	journal	NOUN
fbem-217	42	20	of	of	ADP
fbem-217	42	21	risk	risk	NOUN
fbem-217	42	22	and	and	CCONJ
fbem-217	42	23	insurance	insurance	NOUN
fbem-217	42	24	,	,	PUNCT
fbem-217	42	25	2015	2015	NUM
fbem-217	42	26	,	,	PUNCT
fbem-217	42	27	82(3	82(3	NUM
fbem-217	42	28	)	)	PUNCT
fbem-217	42	29	,	,	PUNCT
fbem-217	42	30	pp.625	pp.625	PROPN
fbem-217	42	31	-	-	SYM
fbem-217	42	32	657	657	NUM
fbem-217	42	33	.	.	PUNCT
fbem-217	43	1	[	[	X
fbem-217	43	2	6	6	NUM
fbem-217	43	3	]	]	X
fbem-217	43	4	gordon	gordon	PROPN
fbem-217	43	5	l.	l.	PROPN
fbem-217	43	6	a.	a.	PROPN
fbem-217	43	7	,	,	PUNCT
fbem-217	43	8	loeb	loeb	PROPN
fbem-217	43	9	m.	m.	PROPN
fbem-217	43	10	p.	p.	PROPN
fbem-217	43	11	,	,	PUNCT
fbem-217	43	12	tseng	tseng	PROPN
fbem-217	43	13	c.	c.	PROPN
fbem-217	43	14	,	,	PUNCT
fbem-217	43	15	enterprise	enterprise	NOUN
fbem-217	43	16	risk	risk	NOUN
fbem-217	43	17	management	management	NOUN
fbem-217	43	18	and	and	CCONJ
fbem-217	43	19	firm	firm	ADJ
fbem-217	43	20	performance	performance	NOUN
fbem-217	43	21	:	:	PUNCT
fbem-217	43	22	a	a	DET
fbem-217	43	23	contingency	contingency	NOUN
fbem-217	43	24	perspective	perspective	NOUN
fbem-217	43	25	,	,	PUNCT
fbem-217	43	26	journal	journal	NOUN
fbem-217	43	27	of	of	ADP
fbem-217	43	28	accounting	accounting	NOUN
fbem-217	43	29	and	and	CCONJ
fbem-217	43	30	public	public	ADJ
fbem-217	43	31	policy	policy	NOUN
fbem-217	43	32	,	,	PUNCT
fbem-217	43	33	2009	2009	NUM
fbem-217	43	34	,	,	PUNCT
fbem-217	43	35	28(4	28(4	NUM
fbem-217	43	36	)	)	PUNCT
fbem-217	43	37	,	,	PUNCT
fbem-217	43	38	pp.301	pp.301	PROPN
fbem-217	43	39	-	-	PUNCT
fbem-217	43	40	327	327	NUM
fbem-217	43	41	.	.	PUNCT
fbem-217	44	1	[	[	X
fbem-217	44	2	7	7	NUM
fbem-217	44	3	]	]	X
fbem-217	44	4	hadlock	hadlock	NOUN
fbem-217	44	5	c.	c.	PROPN
fbem-217	44	6	j.	j.	PROPN
fbem-217	44	7	and	and	CCONJ
fbem-217	44	8	pierce	pierce	PROPN
fbem-217	44	9	j.	j.	PROPN
fbem-217	44	10	r.	r.	PROPN
fbem-217	44	11	,	,	PUNCT
fbem-217	44	12	new	new	ADJ
fbem-217	44	13	evidence	evidence	NOUN
fbem-217	44	14	on	on	ADP
fbem-217	44	15	measuring	measure	VERB
fbem-217	44	16	financial	financial	ADJ
fbem-217	44	17	constraints	constraint	NOUN
fbem-217	44	18	:	:	PUNCT
fbem-217	44	19	moving	move	VERB
fbem-217	44	20	beyond	beyond	ADP
fbem-217	44	21	the	the	DET
fbem-217	44	22	kz	kz	PROPN
fbem-217	44	23	index	index	PROPN
fbem-217	44	24	,	,	PUNCT
fbem-217	44	25	review	review	NOUN
fbem-217	44	26	of	of	ADP
fbem-217	44	27	financial	financial	ADJ
fbem-217	44	28	studies	study	NOUN
fbem-217	44	29	,	,	PUNCT
fbem-217	44	30	2010	2010	NUM
fbem-217	44	31	,	,	PUNCT
fbem-217	44	32	23(5	23(5	NUM
fbem-217	44	33	)	)	PUNCT
fbem-217	44	34	,	,	PUNCT
fbem-217	44	35	pp.1909	pp.1909	NOUN
fbem-217	44	36	-	-	SYM
fbem-217	44	37	1940	1940	NUM
fbem-217	44	38	.	.	PUNCT
fbem-217	45	1	[	[	X
fbem-217	45	2	8	8	NUM
fbem-217	45	3	]	]	X
fbem-217	45	4	hoyt	hoyt	PROPN
fbem-217	45	5	r.	r.	PROPN
fbem-217	45	6	e.	e.	PROPN
fbem-217	45	7	and	and	CCONJ
fbem-217	45	8	liebenberg	liebenberg	ADV
fbem-217	45	9	a.	a.	PROPN
fbem-217	45	10	p.	p.	PROPN
fbem-217	45	11	,	,	PUNCT
fbem-217	45	12	the	the	DET
fbem-217	45	13	value	value	NOUN
fbem-217	45	14	of	of	ADP
fbem-217	45	15	enterprise	enterprise	NOUN
fbem-217	45	16	risk	risk	NOUN
fbem-217	45	17	management	management	NOUN
fbem-217	45	18	,	,	PUNCT
fbem-217	45	19	the	the	DET
fbem-217	45	20	journal	journal	NOUN
fbem-217	45	21	of	of	ADP
fbem-217	45	22	risk	risk	NOUN
fbem-217	45	23	and	and	CCONJ
fbem-217	45	24	insurance	insurance	NOUN
fbem-217	45	25	,	,	PUNCT
fbem-217	45	26	2011	2011	NUM
fbem-217	45	27	,	,	PUNCT
fbem-217	45	28	78(4	78(4	NUM
fbem-217	45	29	)	)	PUNCT
fbem-217	45	30	,	,	PUNCT
fbem-217	45	31	pp.795	pp.795	NOUN
fbem-217	45	32	-	-	PUNCT
fbem-217	45	33	822	822	NUM
fbem-217	45	34	.	.	PUNCT
fbem-217	46	1	[	[	X
fbem-217	46	2	9	9	NUM
fbem-217	46	3	]	]	PUNCT
fbem-217	46	4	liebenberg	liebenberg	ADV
fbem-217	46	5	a.	a.	PROPN
fbem-217	46	6	p.	p.	PROPN
fbem-217	46	7	and	and	CCONJ
fbem-217	46	8	hoyt	hoyt	PROPN
fbem-217	46	9	r.	r.	PROPN
fbem-217	46	10	e.	e.	PROPN
fbem-217	46	11	,	,	PUNCT
fbem-217	46	12	the	the	DET
fbem-217	46	13	determinants	determinant	NOUN
fbem-217	46	14	of	of	ADP
fbem-217	46	15	enterprise	enterprise	NOUN
fbem-217	46	16	risk	risk	NOUN
fbem-217	46	17	management	management	NOUN
fbem-217	46	18	:	:	PUNCT
fbem-217	46	19	evidence	evidence	NOUN
fbem-217	46	20	from	from	ADP
fbem-217	46	21	the	the	DET
fbem-217	46	22	appointment	appointment	NOUN
fbem-217	46	23	of	of	ADP
fbem-217	46	24	chief	chief	ADJ
fbem-217	46	25	risk	risk	NOUN
fbem-217	46	26	officers	officer	NOUN
fbem-217	46	27	,	,	PUNCT
fbem-217	46	28	risk	risk	NOUN
fbem-217	46	29	management	management	NOUN
fbem-217	46	30	and	and	CCONJ
fbem-217	46	31	insurance	insurance	NOUN
fbem-217	46	32	review	review	NOUN
fbem-217	46	33	,	,	PUNCT
fbem-217	46	34	2003	2003	NUM
fbem-217	46	35	,	,	PUNCT
fbem-217	46	36	6(1	6(1	NUM
fbem-217	46	37	)	)	PUNCT
fbem-217	46	38	,	,	PUNCT
fbem-217	46	39	pp.37	pp.37	PROPN
fbem-217	46	40	-	-	SYM
fbem-217	46	41	52	52	NUM
fbem-217	46	42	.	.	PUNCT
fbem-217	47	1	[	[	X
fbem-217	47	2	10	10	NUM
fbem-217	47	3	]	]	X
fbem-217	47	4	lundqvist	lundqvist	PROPN
fbem-217	47	5	s.	s.	PROPN
fbem-217	47	6	a.	a.	PROPN
fbem-217	47	7	and	and	CCONJ
fbem-217	47	8	vilhelmsson	vilhelmsson	PROPN
fbem-217	47	9	a.	a.	PROPN
fbem-217	47	10	,	,	PUNCT
fbem-217	47	11	enterprise	enterprise	NOUN
fbem-217	47	12	risk	risk	NOUN
fbem-217	47	13	management	management	NOUN
fbem-217	47	14	and	and	CCONJ
fbem-217	47	15	default	default	NOUN
fbem-217	47	16	risk	risk	NOUN
fbem-217	47	17	:	:	PUNCT
fbem-217	47	18	evidence	evidence	NOUN
fbem-217	47	19	from	from	ADP
fbem-217	47	20	the	the	DET
fbem-217	47	21	banking	banking	NOUN
fbem-217	47	22	industry	industry	NOUN
fbem-217	47	23	,	,	PUNCT
fbem-217	47	24	journal	journal	NOUN
fbem-217	47	25	of	of	ADP
fbem-217	47	26	risk	risk	NOUN
fbem-217	47	27	and	and	CCONJ
fbem-217	47	28	insurance	insurance	NOUN
fbem-217	47	29	,	,	PUNCT
fbem-217	47	30	2018	2018	NUM
fbem-217	47	31	,	,	PUNCT
fbem-217	47	32	85(1	85(1	NOUN
fbem-217	47	33	)	)	PUNCT
fbem-217	47	34	,	,	PUNCT
fbem-217	47	35	pp.127157	pp.127157	PROPN
fbem-217	47	36	.	.	PUNCT
fbem-217	48	1	[	[	X
fbem-217	48	2	11	11	NUM
fbem-217	48	3	]	]	X
fbem-217	48	4	malik	malik	PROPN
fbem-217	48	5	m.	m.	PROPN
fbem-217	48	6	f.	f.	PROPN
fbem-217	48	7	,	,	PUNCT
fbem-217	48	8	zaman	zaman	ADJ
fbem-217	48	9	m.	m.	NOUN
fbem-217	48	10	,	,	PUNCT
fbem-217	48	11	buckby	buckby	ADJ
fbem-217	48	12	s.	s.	PROPN
fbem-217	48	13	,	,	PUNCT
fbem-217	48	14	enterprise	enterprise	NOUN
fbem-217	48	15	risk	risk	NOUN
fbem-217	48	16	management	management	NOUN
fbem-217	48	17	and	and	CCONJ
fbem-217	48	18	firm	firm	ADJ
fbem-217	48	19	performance	performance	NOUN
fbem-217	48	20	:	:	PUNCT
fbem-217	48	21	role	role	NOUN
fbem-217	48	22	of	of	ADP
fbem-217	48	23	the	the	DET
fbem-217	48	24	risk	risk	NOUN
fbem-217	48	25	committee	committee	NOUN
fbem-217	48	26	,	,	PUNCT
fbem-217	48	27	journal	journal	NOUN
fbem-217	48	28	of	of	ADP
fbem-217	48	29	contemporary	contemporary	PROPN
fbem-217	48	30	accounting	accounting	PROPN
fbem-217	48	31	&	&	CCONJ
fbem-217	48	32	economics	economic	NOUN
fbem-217	48	33	,	,	PUNCT
fbem-217	48	34	2020	2020	NUM
fbem-217	48	35	,	,	PUNCT
fbem-217	48	36	16(1	16(1	NUM
fbem-217	48	37	)	)	PUNCT
fbem-217	48	38	,	,	PUNCT
fbem-217	48	39	pp.100178	pp.100178	PROPN
fbem-217	48	40	.	.	PUNCT
fbem-217	49	1	[	[	X
fbem-217	49	2	12	12	NUM
fbem-217	49	3	]	]	X
fbem-217	49	4	meulbroek	meulbroek	PROPN
fbem-217	49	5	l.	l.	PROPN
fbem-217	49	6	k.	k.	PROPN
fbem-217	49	7	,	,	PUNCT
fbem-217	49	8	a	a	DET
fbem-217	49	9	senior	senior	ADJ
fbem-217	49	10	manager	manager	NOUN
fbem-217	49	11	's	's	PART
fbem-217	49	12	guide	guide	NOUN
fbem-217	49	13	to	to	ADP
fbem-217	49	14	integrated	integrated	ADJ
fbem-217	49	15	risk	risk	NOUN
fbem-217	49	16	management	management	NOUN
fbem-217	49	17	,	,	PUNCT
fbem-217	49	18	journal	journal	NOUN
fbem-217	49	19	of	of	ADP
fbem-217	49	20	applied	apply	VERB
fbem-217	49	21	corporate	corporate	ADJ
fbem-217	49	22	finance	finance	NOUN
fbem-217	49	23	,	,	PUNCT
fbem-217	49	24	2002	2002	NUM
fbem-217	49	25	,	,	PUNCT
fbem-217	49	26	14(4	14(4	NUM
fbem-217	49	27	)	)	PUNCT
fbem-217	49	28	,	,	PUNCT
fbem-217	49	29	pp.56	pp.56	NOUN
fbem-217	49	30	-	-	SYM
fbem-217	49	31	70	70	NUM
fbem-217	49	32	.	.	PUNCT
fbem-217	50	1	[	[	X
fbem-217	50	2	13	13	NUM
fbem-217	50	3	]	]	X
fbem-217	50	4	pagach	pagach	NOUN
fbem-217	50	5	d.	d.	PROPN
fbem-217	50	6	and	and	CCONJ
fbem-217	50	7	warr	warr	PROPN
fbem-217	50	8	r.	r.	PROPN
fbem-217	50	9	,	,	PUNCT
fbem-217	50	10	the	the	DET
fbem-217	50	11	characteristics	characteristic	NOUN
fbem-217	50	12	of	of	ADP
fbem-217	50	13	firms	firm	NOUN
fbem-217	50	14	that	that	PRON
fbem-217	50	15	hire	hire	VERB
fbem-217	50	16	chief	chief	ADJ
fbem-217	50	17	risk	risk	NOUN
fbem-217	50	18	officers	officer	NOUN
fbem-217	50	19	,	,	PUNCT
fbem-217	50	20	journal	journal	NOUN
fbem-217	50	21	of	of	ADP
fbem-217	50	22	risk	risk	NOUN
fbem-217	50	23	and	and	CCONJ
fbem-217	50	24	insurance	insurance	NOUN
fbem-217	50	25	,	,	PUNCT
fbem-217	50	26	2011	2011	NUM
fbem-217	50	27	,	,	PUNCT
fbem-217	50	28	78(1	78(1	NOUN
fbem-217	50	29	)	)	PUNCT
fbem-217	50	30	,	,	PUNCT
fbem-217	50	31	pp.185	pp.185	NOUN
fbem-217	50	32	-	-	PUNCT
fbem-217	50	33	211	211	NUM
fbem-217	50	34	.	.	PUNCT
fbem-217	51	1	[	[	X
fbem-217	51	2	14	14	NUM
fbem-217	51	3	]	]	X
fbem-217	51	4	wang	wang	PROPN
fbem-217	51	5	t.	t.	PROPN
fbem-217	51	6	,	,	PUNCT
fbem-217	51	7	lin	lin	PROPN
fbem-217	51	8	y.	y.	PROPN
fbem-217	51	9	,	,	PUNCT
fbem-217	51	10	werner	werner	PROPN
fbem-217	51	11	e.	e.	PROPN
fbem-217	51	12	m.	m.	PROPN
fbem-217	51	13	,	,	PUNCT
fbem-217	51	14	chang	chang	PROPN
fbem-217	51	15	h.	h.	PROPN
fbem-217	51	16	,	,	PUNCT
fbem-217	51	17	the	the	DET
fbem-217	51	18	relationship	relationship	NOUN
fbem-217	51	19	between	between	ADP
fbem-217	51	20	external	external	ADJ
fbem-217	51	21	financing	financing	NOUN
fbem-217	51	22	activities	activity	NOUN
fbem-217	51	23	and	and	CCONJ
fbem-217	51	24	earnings	earning	NOUN
fbem-217	51	25	management	management	NOUN
fbem-217	51	26	:	:	PUNCT
fbem-217	51	27	evidence	evidence	NOUN
fbem-217	51	28	from	from	ADP
fbem-217	51	29	enterprise	enterprise	NOUN
fbem-217	51	30	risk	risk	NOUN
fbem-217	51	31	management	management	NOUN
fbem-217	51	32	,	,	PUNCT
fbem-217	51	33	international	international	ADJ
fbem-217	51	34	review	review	NOUN
fbem-217	51	35	of	of	ADP
fbem-217	51	36	economics	economic	NOUN
fbem-217	51	37	&	&	CCONJ
fbem-217	51	38	finance	finance	PROPN
fbem-217	51	39	,	,	PUNCT
fbem-217	51	40	2018	2018	NUM
fbem-217	51	41	,	,	PUNCT
fbem-217	51	42	58	58	NUM
fbem-217	51	43	,	,	PUNCT
fbem-217	51	44	pp.312	pp.312	PROPN
fbem-217	51	45	-	-	PUNCT
fbem-217	51	46	329	329	NUM
fbem-217	51	47	.	.	PUNCT