id	sid	tid	token	lemma	pos
hi-669	1	1	hamdard	hamdard	PROPN
hi-669	1	2	islamicus	islamicus	PROPN
hi-669	1	3	vol	vol	NOUN
hi-669	1	4	.	.	PUNCT
hi-669	2	1	xlvi	xlvi	PROPN
hi-669	2	2	,	,	PUNCT
hi-669	2	3	no	no	INTJ
hi-669	2	4	.	.	NOUN
hi-669	2	5	2	2	NUM
hi-669	2	6	65	65	NUM
hi-669	2	7	sharô‘ah	sharô‘ah	NOUN
hi-669	2	8	disclosure	disclosure	NOUN
hi-669	2	9	and	and	CCONJ
hi-669	2	10	readability	readability	NOUN
hi-669	2	11	of	of	ADP
hi-669	2	12	islamic	islamic	ADJ
hi-669	2	13	banks	bank	NOUN
hi-669	2	14	in	in	ADP
hi-669	2	15	pakistan	pakistan	PROPN
hi-669	2	16	naila	naila	PROPN
hi-669	2	17	bibi	bibi	PROPN
hi-669	2	18	department	department	PROPN
hi-669	2	19	of	of	ADP
hi-669	2	20	business	business	PROPN
hi-669	2	21	administration	administration	PROPN
hi-669	2	22	sukkur	sukkur	PROPN
hi-669	2	23	iba	iba	PROPN
hi-669	2	24	university	university	PROPN
hi-669	2	25	,	,	PUNCT
hi-669	2	26	sukkur	sukkur	PROPN
hi-669	2	27	,	,	PUNCT
hi-669	2	28	sindh	sindh	PROPN
hi-669	2	29	suk.edu.pk	suk.edu.pk	NOUN
hi-669	2	30	-	-	PUNCT
hi-669	2	31	nailabibi.phdmgts22@ibaemail	nailabibi.phdmgts22@ibaemail	NOUN
hi-669	2	32	:	:	PUNCT
hi-669	2	33	abidullah	abidullah	PROPN
hi-669	2	34	khan	khan	PROPN
hi-669	2	35	department	department	PROPN
hi-669	2	36	of	of	ADP
hi-669	2	37	business	business	PROPN
hi-669	2	38	administration	administration	PROPN
hi-669	2	39	sukkur	sukkur	PROPN
hi-669	2	40	iba	iba	PROPN
hi-669	2	41	university	university	PROPN
hi-669	2	42	,	,	PUNCT
hi-669	2	43	sukkur	sukkur	PROPN
hi-669	2	44	,	,	PUNCT
hi-669	2	45	sindh	sindh	PROPN
hi-669	2	46	edu.pksuk.-abidullah@ibaemail	edu.pksuk.-abidullah@ibaemail	PROPN
hi-669	2	47	:	:	PUNCT
hi-669	2	48	muhammad	muhammad	PROPN
hi-669	2	49	shaique	shaique	PROPN
hi-669	2	50	department	department	PROPN
hi-669	2	51	of	of	ADP
hi-669	2	52	business	business	PROPN
hi-669	2	53	administration	administration	PROPN
hi-669	2	54	sukkur	sukkur	PROPN
hi-669	2	55	iba	iba	PROPN
hi-669	2	56	university	university	PROPN
hi-669	2	57	,	,	PUNCT
hi-669	2	58	sukkur	sukkur	PROPN
hi-669	2	59	,	,	PUNCT
hi-669	2	60	sindh	sindh	PROPN
hi-669	2	61	suk.edu.pk	suk.edu.pk	NOUN
hi-669	2	62	-	-	PUNCT
hi-669	2	63	shaiq@ibaemail	shaiq@ibaemail	NOUN
hi-669	2	64	:	:	PUNCT
hi-669	2	65	wasim	wasim	PROPN
hi-669	2	66	jan	jan	PROPN
hi-669	2	67	department	department	PROPN
hi-669	2	68	of	of	ADP
hi-669	2	69	business	business	PROPN
hi-669	2	70	administration	administration	PROPN
hi-669	2	71	sukkur	sukkur	PROPN
hi-669	2	72	iba	iba	PROPN
hi-669	2	73	university	university	PROPN
hi-669	2	74	,	,	PUNCT
hi-669	2	75	sukkur	sukkur	PROPN
hi-669	2	76	,	,	PUNCT
hi-669	2	77	sindh	sindh	PROPN
hi-669	2	78	suk.edu.pk	suk.edu.pk	NOUN
hi-669	2	79	-	-	PUNCT
hi-669	2	80	wasimjan@ibaemail	wasimjan@ibaemail	NOUN
hi-669	2	81	:	:	PUNCT
hi-669	2	82	received	receive	VERB
hi-669	2	83	on	on	ADP
hi-669	2	84	:	:	PUNCT
hi-669	2	85	08	08	NUM
hi-669	2	86	-	-	SYM
hi-669	2	87	12	12	NUM
hi-669	2	88	-	-	SYM
hi-669	2	89	22	22	NUM
hi-669	2	90	accepted	accept	VERB
hi-669	2	91	on	on	ADP
hi-669	2	92	:	:	PUNCT
hi-669	2	93	13	13	NUM
hi-669	2	94	-	-	SYM
hi-669	2	95	05	05	NUM
hi-669	2	96	-	-	PUNCT
hi-669	2	97	23	23	NUM
hi-669	2	98	https://doi.org/10.57144/hi.v46i2.669	https://doi.org/10.57144/hi.v46i2.669	ADJ
hi-669	2	99	abstract	abstract	ADJ
hi-669	2	100	islamic	islamic	ADJ
hi-669	2	101	banks	bank	NOUN
hi-669	2	102	are	be	AUX
hi-669	2	103	required	require	VERB
hi-669	2	104	to	to	PART
hi-669	2	105	ensure	ensure	VERB
hi-669	2	106	sharê‘ah	sharê‘ah	NOUN
hi-669	2	107	compliance	compliance	NOUN
hi-669	2	108	as	as	SCONJ
hi-669	2	109	established	establish	VERB
hi-669	2	110	by	by	ADP
hi-669	2	111	regulatory	regulatory	ADJ
hi-669	2	112	authorities	authority	NOUN
hi-669	2	113	,	,	PUNCT
hi-669	2	114	i.e.	i.e.	X
hi-669	2	115	,	,	PUNCT
hi-669	2	116	the	the	DET
hi-669	2	117	state	state	PROPN
hi-669	2	118	bank	bank	PROPN
hi-669	2	119	of	of	ADP
hi-669	2	120	pakistan	pakistan	PROPN
hi-669	2	121	.	.	PUNCT
hi-669	3	1	stakeholders	stakeholder	NOUN
hi-669	3	2	consider	consider	VERB
hi-669	3	3	sharê‘ah	sharê‘ah	NOUN
hi-669	3	4	compliance	compliance	NOUN
hi-669	3	5	as	as	ADP
hi-669	3	6	a	a	DET
hi-669	3	7	crucial	crucial	ADJ
hi-669	3	8	factor	factor	NOUN
hi-669	3	9	when	when	SCONJ
hi-669	3	10	investing	invest	VERB
hi-669	3	11	in	in	ADP
hi-669	3	12	these	these	DET
hi-669	3	13	banks	bank	NOUN
hi-669	3	14	,	,	PUNCT
hi-669	3	15	which	which	PRON
hi-669	3	16	is	be	AUX
hi-669	3	17	why	why	SCONJ
hi-669	3	18	annual	annual	ADJ
hi-669	3	19	reports	report	NOUN
hi-669	3	20	are	be	AUX
hi-669	3	21	produced	produce	VERB
hi-669	3	22	to	to	PART
hi-669	3	23	communicate	communicate	VERB
hi-669	3	24	the	the	DET
hi-669	3	25	level	level	NOUN
hi-669	3	26	of	of	ADP
hi-669	3	27	compliance	compliance	NOUN
hi-669	3	28	.	.	PUNCT
hi-669	4	1	however	however	ADV
hi-669	4	2	,	,	PUNCT
hi-669	4	3	these	these	DET
hi-669	4	4	reports	report	NOUN
hi-669	4	5	often	often	ADV
hi-669	4	6	lack	lack	VERB
hi-669	4	7	complete	complete	ADJ
hi-669	4	8	and	and	CCONJ
hi-669	4	9	readable	readable	ADJ
hi-669	4	10	information	information	NOUN
hi-669	4	11	about	about	ADP
hi-669	4	12	the	the	DET
hi-669	4	13	banks	bank	NOUN
hi-669	4	14	’	'	PUNCT
hi-669	4	15	level	level	NOUN
hi-669	4	16	of	of	ADP
hi-669	4	17	sharê‘ah	sharê‘ah	NOUN
hi-669	4	18	compliance	compliance	NOUN
hi-669	4	19	.	.	PUNCT
hi-669	5	1	this	this	DET
hi-669	5	2	study	study	NOUN
hi-669	5	3	analysed	analyse	VERB
hi-669	5	4	the	the	DET
hi-669	5	5	extent	extent	NOUN
hi-669	5	6	of	of	ADP
hi-669	5	7	sharê‘ah	sharê‘ah	NOUN
hi-669	5	8	governance	governance	NOUN
hi-669	5	9	disclosure	disclosure	NOUN
hi-669	5	10	and	and	CCONJ
hi-669	5	11	readability	readability	NOUN
hi-669	5	12	in	in	ADP
hi-669	5	13	annual	annual	ADJ
hi-669	5	14	reports	report	NOUN
hi-669	5	15	of	of	ADP
hi-669	5	16	19	19	NUM
hi-669	5	17	pakistani	pakistani	ADJ
hi-669	5	18	banks	bank	NOUN
hi-669	5	19	,	,	PUNCT
hi-669	5	20	including	include	VERB
hi-669	5	21	full	full	ADV
hi-669	5	22	-	-	PUNCT
hi-669	5	23	fledged	fledge	VERB
hi-669	5	24	and	and	CCONJ
hi-669	5	25	window	window	NOUN
hi-669	5	26	islamic	islamic	ADJ
hi-669	5	27	banks	bank	NOUN
hi-669	5	28	.	.	PUNCT
hi-669	6	1	using	use	VERB
hi-669	6	2	the	the	DET
hi-669	6	3	sharê‘ah	sharê‘ah	NOUN
hi-669	6	4	disclosure	disclosure	NOUN
hi-669	6	5	index	index	NOUN
hi-669	6	6	and	and	CCONJ
hi-669	6	7	content	content	NOUN
hi-669	6	8	analysis	analysis	NOUN
hi-669	6	9	,	,	PUNCT
hi-669	6	10	the	the	DET
hi-669	6	11	study	study	NOUN
hi-669	6	12	identified	identify	VERB
hi-669	6	13	the	the	DET
hi-669	6	14	disclosure	disclosure	NOUN
hi-669	6	15	level	level	NOUN
hi-669	6	16	and	and	CCONJ
hi-669	6	17	explored	explore	VERB
hi-669	6	18	the	the	DET
hi-669	6	19	disclosures	disclosure	NOUN
hi-669	6	20	’	'	PUNCT
hi-669	6	21	readability	readability	NOUN
hi-669	6	22	using	use	VERB
hi-669	6	23	bog	bog	NOUN
hi-669	6	24	index	index	NOUN
hi-669	6	25	in	in	ADP
hi-669	6	26	the	the	DET
hi-669	6	27	sharê‘ah	sharê‘ah	NOUN
hi-669	6	28	reports	report	NOUN
hi-669	6	29	.	.	PUNCT
hi-669	7	1	results	result	NOUN
hi-669	7	2	showed	show	VERB
hi-669	7	3	that	that	SCONJ
hi-669	7	4	full	full	ADJ
hi-669	7	5	-	-	PUNCT
hi-669	7	6	fledged	fledge	VERB
hi-669	7	7	banks	bank	NOUN
hi-669	7	8	had	have	VERB
hi-669	7	9	a	a	DET
hi-669	7	10	higher	high	ADJ
hi-669	7	11	mailto:nailabibi.phdmgts22@iba-suk.edu.pk	mailto:nailabibi.phdmgts22@iba-suk.edu.pk	NOUN
hi-669	7	12	mailto:abidullah@iba-suk.edu.pk	mailto:abidullah@iba-suk.edu.pk	PROPN
hi-669	7	13	mailto:shaiq@iba-suk.edu.pk	mailto:shaiq@iba-suk.edu.pk	NOUN
hi-669	7	14	mailto:wasimjan@iba-suk.edu.pk	mailto:wasimjan@iba-suk.edu.pk	VERB
hi-669	7	15	https://doi.org/10.57144/hi.v46i2.669	https://doi.org/10.57144/hi.v46i2.669	ADV
hi-669	7	16	66	66	NUM
hi-669	7	17	shari’ah	shari’ah	NOUN
hi-669	7	18	disclosure	disclosure	NOUN
hi-669	7	19	and	and	CCONJ
hi-669	7	20	…	…	PUNCT
hi-669	7	21	level	level	NOUN
hi-669	7	22	of	of	ADP
hi-669	7	23	disclosure	disclosure	NOUN
hi-669	7	24	than	than	ADP
hi-669	7	25	window	window	NOUN
hi-669	7	26	banks	bank	NOUN
hi-669	7	27	.	.	PUNCT
hi-669	8	1	meanwhile	meanwhile	ADV
hi-669	8	2	,	,	PUNCT
hi-669	8	3	sharê‘ah	sharê‘ah	NOUN
hi-669	8	4	reports	report	NOUN
hi-669	8	5	were	be	AUX
hi-669	8	6	generally	generally	ADV
hi-669	8	7	difficult	difficult	ADJ
hi-669	8	8	to	to	PART
hi-669	8	9	read	read	VERB
hi-669	8	10	.	.	PUNCT
hi-669	9	1	improving	improve	VERB
hi-669	9	2	the	the	DET
hi-669	9	3	level	level	NOUN
hi-669	9	4	of	of	ADP
hi-669	9	5	disclosure	disclosure	NOUN
hi-669	9	6	and	and	CCONJ
hi-669	9	7	readability	readability	NOUN
hi-669	9	8	in	in	ADP
hi-669	9	9	sharê‘ah	sharê‘ah	NOUN
hi-669	9	10	reports	report	NOUN
hi-669	9	11	can	can	AUX
hi-669	9	12	have	have	VERB
hi-669	9	13	a	a	DET
hi-669	9	14	positive	positive	ADJ
hi-669	9	15	impact	impact	NOUN
hi-669	9	16	on	on	ADP
hi-669	9	17	all	all	DET
hi-669	9	18	stakeholders	stakeholder	NOUN
hi-669	9	19	.	.	PUNCT
hi-669	10	1	the	the	DET
hi-669	10	2	study	study	NOUN
hi-669	10	3	provides	provide	VERB
hi-669	10	4	implications	implication	NOUN
hi-669	10	5	for	for	SCONJ
hi-669	10	6	management	management	NOUN
hi-669	10	7	to	to	PART
hi-669	10	8	enhance	enhance	VERB
hi-669	10	9	the	the	DET
hi-669	10	10	level	level	NOUN
hi-669	10	11	of	of	ADP
hi-669	10	12	sharê‘ah	sharê‘ah	NOUN
hi-669	10	13	compliance	compliance	NOUN
hi-669	10	14	and	and	CCONJ
hi-669	10	15	readability	readability	NOUN
hi-669	10	16	,	,	PUNCT
hi-669	10	17	which	which	PRON
hi-669	10	18	will	will	AUX
hi-669	10	19	lead	lead	VERB
hi-669	10	20	to	to	ADP
hi-669	10	21	a	a	DET
hi-669	10	22	better	well	ADJ
hi-669	10	23	understanding	understanding	NOUN
hi-669	10	24	of	of	ADP
hi-669	10	25	the	the	DET
hi-669	10	26	banks	bank	NOUN
hi-669	10	27	’	’	PART
hi-669	10	28	operations	operation	NOUN
hi-669	10	29	,	,	PUNCT
hi-669	10	30	increased	increase	VERB
hi-669	10	31	trust	trust	NOUN
hi-669	10	32	in	in	ADP
hi-669	10	33	these	these	DET
hi-669	10	34	institutions	institution	NOUN
hi-669	10	35	,	,	PUNCT
hi-669	10	36	and	and	CCONJ
hi-669	10	37	ultimately	ultimately	ADV
hi-669	10	38	,	,	PUNCT
hi-669	10	39	contribute	contribute	VERB
hi-669	10	40	to	to	ADP
hi-669	10	41	the	the	DET
hi-669	10	42	growth	growth	NOUN
hi-669	10	43	and	and	CCONJ
hi-669	10	44	development	development	NOUN
hi-669	10	45	of	of	ADP
hi-669	10	46	islamic	islamic	ADJ
hi-669	10	47	finance	finance	NOUN
hi-669	10	48	in	in	ADP
hi-669	10	49	pakistan	pakistan	PROPN
hi-669	10	50	.	.	PUNCT
hi-669	11	1	stakeholders	stakeholder	NOUN
hi-669	11	2	such	such	ADJ
hi-669	11	3	as	as	ADP
hi-669	11	4	investors	investor	NOUN
hi-669	11	5	,	,	PUNCT
hi-669	11	6	customers	customer	NOUN
hi-669	11	7	,	,	PUNCT
hi-669	11	8	and	and	CCONJ
hi-669	11	9	policymakers	policymaker	NOUN
hi-669	11	10	will	will	AUX
hi-669	11	11	be	be	AUX
hi-669	11	12	able	able	ADJ
hi-669	11	13	to	to	PART
hi-669	11	14	make	make	VERB
hi-669	11	15	more	more	ADV
hi-669	11	16	informed	informed	ADJ
hi-669	11	17	decisions	decision	NOUN
hi-669	11	18	with	with	ADP
hi-669	11	19	a	a	DET
hi-669	11	20	clearer	clear	ADJ
hi-669	11	21	understanding	understanding	NOUN
hi-669	11	22	of	of	ADP
hi-669	11	23	the	the	DET
hi-669	11	24	banks	bank	NOUN
hi-669	11	25	’	’	PART
hi-669	11	26	operations	operation	NOUN
hi-669	11	27	.	.	PUNCT
hi-669	12	1	a	a	DET
hi-669	12	2	better	well	ADJ
hi-669	12	3	reputation	reputation	NOUN
hi-669	12	4	for	for	ADP
hi-669	12	5	islamic	islamic	ADJ
hi-669	12	6	banking	banking	NOUN
hi-669	12	7	will	will	AUX
hi-669	12	8	help	help	VERB
hi-669	12	9	attract	attract	VERB
hi-669	12	10	more	more	ADJ
hi-669	12	11	customers	customer	NOUN
hi-669	12	12	and	and	CCONJ
hi-669	12	13	investors	investor	NOUN
hi-669	12	14	,	,	PUNCT
hi-669	12	15	further	far	ADV
hi-669	12	16	boosting	boost	VERB
hi-669	12	17	the	the	DET
hi-669	12	18	country	country	NOUN
hi-669	12	19	’s	’s	PART
hi-669	12	20	growth	growth	NOUN
hi-669	12	21	and	and	CCONJ
hi-669	12	22	development	development	NOUN
hi-669	12	23	of	of	ADP
hi-669	12	24	islamic	islamic	ADJ
hi-669	12	25	finance	finance	NOUN
hi-669	12	26	.	.	PUNCT
hi-669	13	1	keywords	keyword	NOUN
hi-669	13	2	:	:	PUNCT
hi-669	13	3	islamic	islamic	ADJ
hi-669	13	4	banks	bank	NOUN
hi-669	13	5	;	;	PUNCT
hi-669	13	6	readability	readability	NOUN
hi-669	13	7	;	;	PUNCT
hi-669	13	8	sharê‘ah	sharê‘ah	NUM
hi-669	13	9	governance	governance	NOUN
hi-669	13	10	;	;	PUNCT
hi-669	13	11	sharê‘ah	sharê‘ah	NUM
hi-669	13	12	disclosure	disclosure	PROPN
hi-669	13	13	index	index	NOUN
hi-669	13	14	.	.	PUNCT
hi-669	14	1	1	1	X
hi-669	14	2	.	.	X
hi-669	14	3	introduction	introduction	NOUN
hi-669	14	4	the	the	DET
hi-669	14	5	growth	growth	NOUN
hi-669	14	6	of	of	ADP
hi-669	14	7	islamic	islamic	ADJ
hi-669	14	8	finance	finance	NOUN
hi-669	14	9	is	be	AUX
hi-669	14	10	due	due	ADJ
hi-669	14	11	to	to	ADP
hi-669	14	12	the	the	DET
hi-669	14	13	distinctive	distinctive	ADJ
hi-669	14	14	characteristics	characteristic	NOUN
hi-669	14	15	of	of	ADP
hi-669	14	16	islamic	islamic	ADJ
hi-669	14	17	financial	financial	ADJ
hi-669	14	18	institutions	institution	NOUN
hi-669	14	19	(	(	PUNCT
hi-669	14	20	ifis	ifis	PROPN
hi-669	14	21	)	)	PUNCT
hi-669	14	22	,	,	PUNCT
hi-669	14	23	which	which	PRON
hi-669	14	24	strongly	strongly	ADV
hi-669	14	25	emphasize	emphasize	VERB
hi-669	14	26	fairness	fairness	NOUN
hi-669	14	27	and	and	CCONJ
hi-669	14	28	justice	justice	NOUN
hi-669	14	29	in	in	ADP
hi-669	14	30	their	their	PRON
hi-669	14	31	operations	operation	NOUN
hi-669	14	32	based	base	VERB
hi-669	14	33	on	on	ADP
hi-669	14	34	the	the	DET
hi-669	14	35	two	two	NUM
hi-669	14	36	primary	primary	ADJ
hi-669	14	37	moral	moral	ADJ
hi-669	14	38	guidelines	guideline	NOUN
hi-669	14	39	found	find	VERB
hi-669	14	40	in	in	ADP
hi-669	14	41	the	the	DET
hi-669	14	42	holy	holy	ADJ
hi-669	14	43	qur’én	qur’én	NOUN
hi-669	14	44	and	and	CCONJ
hi-669	14	45	sunnah	sunnah	NOUN
hi-669	14	46	.	.	PUNCT
hi-669	15	1	islamic	islamic	ADJ
hi-669	15	2	banks	banks	PROPN
hi-669	15	3	(	(	PUNCT
hi-669	15	4	ibs	ibs	PROPN
hi-669	15	5	)	)	PUNCT
hi-669	15	6	are	be	AUX
hi-669	15	7	responsible	responsible	ADJ
hi-669	15	8	for	for	ADP
hi-669	15	9	ensuring	ensure	VERB
hi-669	15	10	their	their	PRON
hi-669	15	11	products	product	NOUN
hi-669	15	12	,	,	PUNCT
hi-669	15	13	operations	operation	NOUN
hi-669	15	14	,	,	PUNCT
hi-669	15	15	and	and	CCONJ
hi-669	15	16	instruments	instrument	NOUN
hi-669	15	17	comply	comply	VERB
hi-669	15	18	with	with	ADP
hi-669	15	19	sharê‘ah	sharê‘ah	NOUN
hi-669	15	20	rules	rule	NOUN
hi-669	15	21	.	.	PUNCT
hi-669	16	1	compliance	compliance	NOUN
hi-669	16	2	can	can	AUX
hi-669	16	3	only	only	ADV
hi-669	16	4	be	be	AUX
hi-669	16	5	observed	observe	VERB
hi-669	16	6	if	if	SCONJ
hi-669	16	7	ibs	ib	NOUN
hi-669	16	8	are	be	AUX
hi-669	16	9	monitored	monitor	VERB
hi-669	16	10	under	under	ADP
hi-669	16	11	a	a	DET
hi-669	16	12	strong	strong	ADJ
hi-669	16	13	sharê‘ah	sharê‘ah	NOUN
hi-669	16	14	governance	governance	NOUN
hi-669	16	15	framework	framework	NOUN
hi-669	16	16	.	.	PUNCT
hi-669	17	1	in	in	ADP
hi-669	17	2	this	this	DET
hi-669	17	3	regard	regard	NOUN
hi-669	17	4	,	,	PUNCT
hi-669	17	5	the	the	DET
hi-669	17	6	regulatory	regulatory	ADJ
hi-669	17	7	bodies	body	NOUN
hi-669	17	8	of	of	ADP
hi-669	17	9	the	the	DET
hi-669	17	10	country	country	NOUN
hi-669	17	11	provide	provide	VERB
hi-669	17	12	a	a	DET
hi-669	17	13	proper	proper	ADJ
hi-669	17	14	framework	framework	NOUN
hi-669	17	15	for	for	ADP
hi-669	17	16	islamic	islamic	ADJ
hi-669	17	17	banks	bank	NOUN
hi-669	17	18	;	;	PUNCT
hi-669	17	19	e.g.	e.g.	ADV
hi-669	17	20	,	,	PUNCT
hi-669	17	21	malaysia	malaysia	PROPN
hi-669	17	22	is	be	AUX
hi-669	17	23	following	follow	VERB
hi-669	17	24	the	the	DET
hi-669	17	25	sharê‘ah	sharê‘ah	NOUN
hi-669	17	26	governance	governance	NOUN
hi-669	17	27	framework	framework	NOUN
hi-669	17	28	issued	issue	VERB
hi-669	17	29	by	by	ADP
hi-669	17	30	bank	bank	PROPN
hi-669	17	31	negara	negara	PROPN
hi-669	17	32	malaysia	malaysia	PROPN
hi-669	17	33	,	,	PUNCT
hi-669	17	34	and	and	CCONJ
hi-669	17	35	similar	similar	ADJ
hi-669	17	36	to	to	ADP
hi-669	17	37	it	it	PRON
hi-669	17	38	,	,	PUNCT
hi-669	17	39	the	the	DET
hi-669	17	40	state	state	PROPN
hi-669	17	41	bank	bank	PROPN
hi-669	17	42	of	of	ADP
hi-669	17	43	pakistan	pakistan	PROPN
hi-669	17	44	(	(	PUNCT
hi-669	17	45	sbp	sbp	NOUN
hi-669	17	46	)	)	PUNCT
hi-669	17	47	has	have	AUX
hi-669	17	48	issued	issue	VERB
hi-669	17	49	the	the	DET
hi-669	17	50	sharê‘ah	sharê‘ah	NOUN
hi-669	17	51	governance	governance	NOUN
hi-669	17	52	framework	framework	NOUN
hi-669	17	53	(	(	PUNCT
hi-669	17	54	sgf	sgf	NOUN
hi-669	17	55	)	)	PUNCT
hi-669	17	56	for	for	ADP
hi-669	17	57	islamic	islamic	ADJ
hi-669	17	58	banks	bank	NOUN
hi-669	17	59	in	in	ADP
hi-669	17	60	2018	2018	NUM
hi-669	17	61	.	.	PUNCT
hi-669	18	1	compliance	compliance	NOUN
hi-669	18	2	with	with	ADP
hi-669	18	3	sharê‘ah	sharê‘ah	NOUN
hi-669	18	4	and	and	CCONJ
hi-669	18	5	implementation	implementation	NOUN
hi-669	18	6	of	of	ADP
hi-669	18	7	the	the	DET
hi-669	18	8	sharê‘ah	sharê‘ah	NOUN
hi-669	18	9	framework	framework	NOUN
hi-669	18	10	are	be	AUX
hi-669	18	11	also	also	ADV
hi-669	18	12	encouraged	encourage	VERB
hi-669	18	13	by	by	ADP
hi-669	18	14	international	international	ADJ
hi-669	18	15	institutions	institution	NOUN
hi-669	18	16	like	like	ADP
hi-669	18	17	the	the	DET
hi-669	18	18	accounting	accounting	NOUN
hi-669	18	19	and	and	CCONJ
hi-669	18	20	auditing	auditing	NOUN
hi-669	18	21	organization	organization	NOUN
hi-669	18	22	for	for	ADP
hi-669	18	23	islamic	islamic	ADJ
hi-669	18	24	financial	financial	ADJ
hi-669	18	25	institutions	institution	NOUN
hi-669	18	26	(	(	PUNCT
hi-669	18	27	aaofi	aaofi	NOUN
hi-669	18	28	)	)	PUNCT
hi-669	18	29	.	.	PUNCT
hi-669	19	1	in	in	ADP
hi-669	19	2	a	a	DET
hi-669	19	3	similar	similar	ADJ
hi-669	19	4	vein	vein	NOUN
hi-669	19	5	,	,	PUNCT
hi-669	19	6	aaoifi	aaoifi	NOUN
hi-669	19	7	has	have	AUX
hi-669	19	8	issued	issue	VERB
hi-669	19	9	governance	governance	NOUN
hi-669	19	10	standards	standard	NOUN
hi-669	19	11	as	as	ADV
hi-669	19	12	well	well	ADV
hi-669	19	13	.	.	PUNCT
hi-669	20	1	since	since	SCONJ
hi-669	20	2	the	the	DET
hi-669	20	3	core	core	PROPN
hi-669	20	4	foundation	foundation	PROPN
hi-669	20	5	of	of	ADP
hi-669	20	6	islamic	islamic	ADJ
hi-669	20	7	banks	bank	NOUN
hi-669	20	8	lies	lie	VERB
hi-669	20	9	in	in	ADP
hi-669	20	10	sharê‘ah	sharê‘ah	NOUN
hi-669	20	11	principles	principle	NOUN
hi-669	20	12	,	,	PUNCT
hi-669	20	13	the	the	DET
hi-669	20	14	public	public	NOUN
hi-669	20	15	expects	expect	VERB
hi-669	20	16	that	that	SCONJ
hi-669	20	17	these	these	DET
hi-669	20	18	banks	bank	NOUN
hi-669	20	19	will	will	AUX
hi-669	20	20	provide	provide	VERB
hi-669	20	21	more	more	ADJ
hi-669	20	22	transparency	transparency	NOUN
hi-669	20	23	and	and	CCONJ
hi-669	20	24	fairness	fairness	NOUN
hi-669	20	25	in	in	ADP
hi-669	20	26	their	their	PRON
hi-669	20	27	operations	operation	NOUN
hi-669	20	28	and	and	CCONJ
hi-669	20	29	reporting	reporting	NOUN
hi-669	20	30	.	.	PUNCT
hi-669	21	1	resultantly	resultantly	ADV
hi-669	21	2	,	,	PUNCT
hi-669	21	3	the	the	DET
hi-669	21	4	presence	presence	NOUN
hi-669	21	5	of	of	ADP
hi-669	21	6	effective	effective	ADJ
hi-669	21	7	sharê‘ah	sharê‘ah	NOUN
hi-669	21	8	governance	governance	NOUN
hi-669	21	9	increases	increase	VERB
hi-669	21	10	stakeholders	stakeholder	NOUN
hi-669	21	11	’	'	PUNCT
hi-669	21	12	trust	trust	NOUN
hi-669	21	13	in	in	ADP
hi-669	21	14	the	the	DET
hi-669	21	15	ib	ib	PROPN
hi-669	21	16	’s	’s	PART
hi-669	21	17	products	product	NOUN
hi-669	21	18	and	and	CCONJ
hi-669	21	19	operations	operation	NOUN
hi-669	21	20	.	.	PUNCT
hi-669	22	1	the	the	DET
hi-669	22	2	stakeholder	stakeholder	NOUN
hi-669	22	3	theory	theory	NOUN
hi-669	22	4	suggests	suggest	VERB
hi-669	22	5	that	that	SCONJ
hi-669	22	6	managers	manager	NOUN
hi-669	22	7	serve	serve	VERB
hi-669	22	8	and	and	CCONJ
hi-669	22	9	promote	promote	VERB
hi-669	22	10	all	all	DET
hi-669	22	11	stakeholders	stakeholder	NOUN
hi-669	22	12	’	'	PUNCT
hi-669	22	13	interests	interest	NOUN
hi-669	22	14	,	,	PUNCT
hi-669	22	15	including	include	VERB
hi-669	22	16	customers	customer	NOUN
hi-669	22	17	,	,	PUNCT
hi-669	22	18	suppliers	supplier	NOUN
hi-669	22	19	,	,	PUNCT
hi-669	22	20	employees	employee	NOUN
hi-669	22	21	,	,	PUNCT
hi-669	22	22	and	and	CCONJ
hi-669	22	23	stockholders1	stockholders1	NOUN
hi-669	22	24	.	.	PUNCT
hi-669	23	1	thus	thus	ADV
hi-669	23	2	,	,	PUNCT
hi-669	23	3	islamic	islamic	ADJ
hi-669	23	4	banks	bank	NOUN
hi-669	23	5	need	need	VERB
hi-669	23	6	to	to	PART
hi-669	23	7	communicate	communicate	VERB
hi-669	23	8	essential	essential	ADJ
hi-669	23	9	information	information	NOUN
hi-669	23	10	to	to	ADP
hi-669	23	11	their	their	PRON
hi-669	23	12	stakeholders	stakeholder	NOUN
hi-669	23	13	.	.	PUNCT
hi-669	24	1	annual	annual	ADJ
hi-669	24	2	reports	report	NOUN
hi-669	24	3	serve	serve	VERB
hi-669	24	4	as	as	ADP
hi-669	24	5	a	a	DET
hi-669	24	6	communication	communication	NOUN
hi-669	24	7	channel	channel	NOUN
hi-669	24	8	between	between	ADP
hi-669	24	9	stakeholders	stakeholder	NOUN
hi-669	24	10	and	and	CCONJ
hi-669	24	11	businesses	business	NOUN
hi-669	24	12	;	;	PUNCT
hi-669	24	13	thus	thus	ADV
hi-669	24	14	,	,	PUNCT
hi-669	24	15	information	information	NOUN
hi-669	24	16	disclosure	disclosure	NOUN
hi-669	24	17	is	be	AUX
hi-669	24	18	communicated	communicate	VERB
hi-669	24	19	this	this	DET
hi-669	24	20	way2	way2	NOUN
hi-669	24	21	.	.	PUNCT
hi-669	25	1	according	accord	VERB
hi-669	25	2	to	to	ADP
hi-669	25	3	the	the	DET
hi-669	25	4	sharê‘ah	sharê‘ah	NOUN
hi-669	25	5	perspective	perspective	NOUN
hi-669	25	6	,	,	PUNCT
hi-669	25	7	social	social	ADJ
hi-669	25	8	responsibility	responsibility	NOUN
hi-669	25	9	gave	give	VERB
hi-669	25	10	rise	rise	VERB
hi-669	25	11	hamdard	hamdard	ADJ
hi-669	25	12	islamicus	islamicus	NOUN
hi-669	25	13	vol	vol	NOUN
hi-669	25	14	.	.	PUNCT
hi-669	26	1	xlvi	xlvi	PROPN
hi-669	26	2	,	,	PUNCT
hi-669	26	3	no	no	INTJ
hi-669	26	4	.	.	NOUN
hi-669	26	5	2	2	NUM
hi-669	26	6	67	67	NUM
hi-669	26	7	to	to	ADP
hi-669	26	8	the	the	DET
hi-669	26	9	principle	principle	NOUN
hi-669	26	10	of	of	ADP
hi-669	26	11	full	full	ADJ
hi-669	26	12	disclosure	disclosure	NOUN
hi-669	26	13	,	,	PUNCT
hi-669	26	14	in	in	ADP
hi-669	26	15	which	which	PRON
hi-669	26	16	the	the	DET
hi-669	26	17	public	public	NOUN
hi-669	26	18	has	have	VERB
hi-669	26	19	a	a	DET
hi-669	26	20	right	right	NOUN
hi-669	26	21	to	to	PART
hi-669	26	22	know	know	VERB
hi-669	26	23	how	how	SCONJ
hi-669	26	24	a	a	DET
hi-669	26	25	company	company	NOUN
hi-669	26	26	’s	’s	PART
hi-669	26	27	operations	operation	NOUN
hi-669	26	28	will	will	AUX
hi-669	26	29	affect	affect	VERB
hi-669	26	30	its	its	PRON
hi-669	26	31	decisions	decision	NOUN
hi-669	26	32	.	.	PUNCT
hi-669	27	1	similarly	similarly	ADV
hi-669	27	2	,	,	PUNCT
hi-669	27	3	sharê‘ah	sharê‘ah	NUM
hi-669	27	4	disclosure	disclosure	NOUN
hi-669	27	5	gives	give	VERB
hi-669	27	6	customers	customer	NOUN
hi-669	27	7	high	high	ADJ
hi-669	27	8	confidence	confidence	NOUN
hi-669	27	9	by	by	ADP
hi-669	27	10	providing	provide	VERB
hi-669	27	11	adequate	adequate	ADJ
hi-669	27	12	and	and	CCONJ
hi-669	27	13	relevant	relevant	ADJ
hi-669	27	14	information3	information3	NOUN
hi-669	27	15	.	.	PUNCT
hi-669	28	1	khomsatun4	khomsatun4	PROPN
hi-669	28	2	demonstrates	demonstrate	VERB
hi-669	28	3	how	how	SCONJ
hi-669	28	4	sharê‘ah	sharê‘ah	NUM
hi-669	28	5	disclosure	disclosure	NOUN
hi-669	28	6	affects	affect	VERB
hi-669	28	7	the	the	DET
hi-669	28	8	soundness	soundness	NOUN
hi-669	28	9	of	of	ADP
hi-669	28	10	ibs	ibs	PROPN
hi-669	28	11	in	in	ADP
hi-669	28	12	terms	term	NOUN
hi-669	28	13	of	of	ADP
hi-669	28	14	management	management	NOUN
hi-669	28	15	effectiveness	effectiveness	NOUN
hi-669	28	16	,	,	PUNCT
hi-669	28	17	capital	capital	NOUN
hi-669	28	18	adequacy	adequacy	NOUN
hi-669	28	19	ratio	ratio	NOUN
hi-669	28	20	,	,	PUNCT
hi-669	28	21	asset	asset	NOUN
hi-669	28	22	quality	quality	NOUN
hi-669	28	23	,	,	PUNCT
hi-669	28	24	and	and	CCONJ
hi-669	28	25	liquidity	liquidity	NOUN
hi-669	28	26	.	.	PUNCT
hi-669	29	1	the	the	DET
hi-669	29	2	findings	finding	NOUN
hi-669	29	3	suggest	suggest	VERB
hi-669	29	4	that	that	SCONJ
hi-669	29	5	sharê‘ah	sharê‘ah	NOUN
hi-669	29	6	disclosure	disclosure	NOUN
hi-669	29	7	mediates	mediate	VERB
hi-669	29	8	the	the	DET
hi-669	29	9	indirect	indirect	ADJ
hi-669	29	10	impact	impact	NOUN
hi-669	29	11	of	of	ADP
hi-669	29	12	ssb	ssb	PROPN
hi-669	29	13	on	on	ADP
hi-669	29	14	the	the	DET
hi-669	29	15	soundness	soundness	NOUN
hi-669	29	16	of	of	ADP
hi-669	29	17	islamic	islamic	ADJ
hi-669	29	18	banks	bank	NOUN
hi-669	29	19	.	.	PUNCT
hi-669	30	1	hence	hence	ADV
hi-669	30	2	,	,	PUNCT
hi-669	30	3	ibs	ibs	PROPN
hi-669	30	4	need	need	VERB
hi-669	30	5	to	to	PART
hi-669	30	6	provide	provide	VERB
hi-669	30	7	a	a	DET
hi-669	30	8	clear	clear	ADJ
hi-669	30	9	information	information	NOUN
hi-669	30	10	disclosure	disclosure	NOUN
hi-669	30	11	system	system	NOUN
hi-669	30	12	as	as	ADP
hi-669	30	13	compared	compare	VERB
hi-669	30	14	to	to	ADP
hi-669	30	15	their	their	PRON
hi-669	30	16	conventional	conventional	ADJ
hi-669	30	17	counterparts5	counterparts5	PROPN
hi-669	30	18	.	.	PUNCT
hi-669	31	1	information	information	NOUN
hi-669	31	2	regarding	regard	VERB
hi-669	31	3	sharê‘ah	sharê‘ah	NOUN
hi-669	31	4	governance	governance	NOUN
hi-669	31	5	disclosure	disclosure	NOUN
hi-669	31	6	in	in	ADP
hi-669	31	7	corporate	corporate	ADJ
hi-669	31	8	annual	annual	ADJ
hi-669	31	9	reports	report	NOUN
hi-669	31	10	is	be	AUX
hi-669	31	11	important	important	ADJ
hi-669	31	12	,	,	PUNCT
hi-669	31	13	as	as	SCONJ
hi-669	31	14	it	it	PRON
hi-669	31	15	assists	assist	VERB
hi-669	31	16	users	user	NOUN
hi-669	31	17	in	in	ADP
hi-669	31	18	decision	decision	NOUN
hi-669	31	19	-	-	PUNCT
hi-669	31	20	making6	making6	NOUN
hi-669	31	21	.	.	PUNCT
hi-669	32	1	recently	recently	ADV
hi-669	32	2	,	,	PUNCT
hi-669	32	3	research	research	NOUN
hi-669	32	4	on	on	ADP
hi-669	32	5	disclosure	disclosure	NOUN
hi-669	32	6	has	have	AUX
hi-669	32	7	received	receive	VERB
hi-669	32	8	much	much	ADJ
hi-669	32	9	consideration	consideration	NOUN
hi-669	32	10	from	from	ADP
hi-669	32	11	academicians	academician	NOUN
hi-669	32	12	,	,	PUNCT
hi-669	32	13	and	and	CCONJ
hi-669	32	14	numerous	numerous	ADJ
hi-669	32	15	studies	study	NOUN
hi-669	32	16	have	have	AUX
hi-669	32	17	been	be	AUX
hi-669	32	18	conducted7	conducted7	ADJ
hi-669	32	19	.	.	PUNCT
hi-669	33	1	moreover	moreover	ADV
hi-669	33	2	,	,	PUNCT
hi-669	33	3	it	it	PRON
hi-669	33	4	is	be	AUX
hi-669	33	5	observed	observe	VERB
hi-669	33	6	that	that	SCONJ
hi-669	33	7	insufficient	insufficient	ADJ
hi-669	33	8	disclosure	disclosure	NOUN
hi-669	33	9	leads	lead	VERB
hi-669	33	10	to	to	ADP
hi-669	33	11	fraudulent	fraudulent	ADJ
hi-669	33	12	financial	financial	ADJ
hi-669	33	13	reporting	reporting	NOUN
hi-669	33	14	and	and	CCONJ
hi-669	33	15	corporate	corporate	ADJ
hi-669	33	16	failure	failure	NOUN
hi-669	33	17	,	,	PUNCT
hi-669	33	18	as	as	SCONJ
hi-669	33	19	managers	manager	NOUN
hi-669	33	20	could	could	AUX
hi-669	33	21	easily	easily	ADV
hi-669	33	22	misrepresent	misrepresent	VERB
hi-669	33	23	information8	information8	PROPN
hi-669	33	24	.	.	PUNCT
hi-669	34	1	therefore	therefore	ADV
hi-669	34	2	,	,	PUNCT
hi-669	34	3	disclosure	disclosure	NOUN
hi-669	34	4	helps	helps	AUX
hi-669	34	5	decrease	decrease	VERB
hi-669	34	6	the	the	DET
hi-669	34	7	information	information	NOUN
hi-669	34	8	gap	gap	NOUN
hi-669	34	9	between	between	ADP
hi-669	34	10	external	external	ADJ
hi-669	34	11	stakeholders	stakeholder	NOUN
hi-669	34	12	and	and	CCONJ
hi-669	34	13	managers9	managers9	NOUN
hi-669	34	14	.	.	PUNCT
hi-669	35	1	there	there	PRON
hi-669	35	2	is	be	VERB
hi-669	35	3	a	a	DET
hi-669	35	4	split	split	NOUN
hi-669	35	5	in	in	ADP
hi-669	35	6	the	the	DET
hi-669	35	7	literature	literature	NOUN
hi-669	35	8	about	about	ADP
hi-669	35	9	to	to	ADP
hi-669	35	10	what	what	DET
hi-669	35	11	extent	extent	NOUN
hi-669	35	12	ibs	ib	NOUN
hi-669	35	13	disclose	disclose	VERB
hi-669	35	14	information	information	NOUN
hi-669	35	15	in	in	ADP
hi-669	35	16	their	their	PRON
hi-669	35	17	annual	annual	ADJ
hi-669	35	18	report	report	NOUN
hi-669	35	19	.	.	PUNCT
hi-669	36	1	for	for	ADP
hi-669	36	2	instance	instance	NOUN
hi-669	36	3	,	,	PUNCT
hi-669	36	4	corporations	corporation	NOUN
hi-669	36	5	must	must	AUX
hi-669	36	6	disclose	disclose	VERB
hi-669	36	7	information	information	NOUN
hi-669	36	8	that	that	PRON
hi-669	36	9	is	be	AUX
hi-669	36	10	necessary	necessary	ADJ
hi-669	36	11	for	for	ADP
hi-669	36	12	decision	decision	NOUN
hi-669	36	13	-	-	PUNCT
hi-669	36	14	making	making	NOUN
hi-669	36	15	.	.	PUNCT
hi-669	37	1	in	in	ADP
hi-669	37	2	this	this	DET
hi-669	37	3	regard	regard	NOUN
hi-669	37	4	,	,	PUNCT
hi-669	37	5	hanifa	hanifa	PROPN
hi-669	37	6	and	and	CCONJ
hi-669	37	7	hudaib10	hudaib10	NOUN
hi-669	37	8	argued	argue	VERB
hi-669	37	9	that	that	SCONJ
hi-669	37	10	complete	complete	ADJ
hi-669	37	11	disclosure	disclosure	NOUN
hi-669	37	12	of	of	ADP
hi-669	37	13	relevant	relevant	ADJ
hi-669	37	14	information	information	NOUN
hi-669	37	15	should	should	AUX
hi-669	37	16	assist	assist	VERB
hi-669	37	17	external	external	ADJ
hi-669	37	18	users	user	NOUN
hi-669	37	19	in	in	ADP
hi-669	37	20	making	make	VERB
hi-669	37	21	both	both	CCONJ
hi-669	37	22	financial	financial	ADJ
hi-669	37	23	and	and	CCONJ
hi-669	37	24	religious	religious	ADJ
hi-669	37	25	decisions	decision	NOUN
hi-669	37	26	,	,	PUNCT
hi-669	37	27	as	as	ADV
hi-669	37	28	well	well	ADV
hi-669	37	29	as	as	ADP
hi-669	37	30	assisting	assist	VERB
hi-669	37	31	the	the	DET
hi-669	37	32	management	management	NOUN
hi-669	37	33	in	in	ADP
hi-669	37	34	fulfilling	fulfil	VERB
hi-669	37	35	their	their	PRON
hi-669	37	36	duty	duty	NOUN
hi-669	37	37	to	to	ADP
hi-669	37	38	god	god	PROPN
hi-669	37	39	and	and	CCONJ
hi-669	37	40	society	society	NOUN
hi-669	37	41	.	.	PUNCT
hi-669	38	1	khan	khan	PROPN
hi-669	38	2	et	et	PROPN
hi-669	38	3	al.11	al.11	PROPN
hi-669	38	4	revealed	reveal	VERB
hi-669	38	5	that	that	SCONJ
hi-669	38	6	ibs	ib	NOUN
hi-669	38	7	still	still	ADV
hi-669	38	8	lack	lack	VERB
hi-669	38	9	information	information	NOUN
hi-669	38	10	in	in	ADP
hi-669	38	11	their	their	PRON
hi-669	38	12	corporate	corporate	ADJ
hi-669	38	13	governance	governance	NOUN
hi-669	38	14	disclosures	disclosure	NOUN
hi-669	38	15	.	.	PUNCT
hi-669	39	1	khanifah	khanifah	PROPN
hi-669	39	2	et	et	PROPN
hi-669	39	3	al.12	al.12	PROPN
hi-669	39	4	conducted	conduct	VERB
hi-669	39	5	a	a	DET
hi-669	39	6	similar	similar	ADJ
hi-669	39	7	analysis	analysis	NOUN
hi-669	39	8	and	and	CCONJ
hi-669	39	9	concluded	conclude	VERB
hi-669	39	10	that	that	SCONJ
hi-669	39	11	islamic	islamic	ADJ
hi-669	39	12	banks	bank	NOUN
hi-669	39	13	have	have	VERB
hi-669	39	14	72	72	NUM
hi-669	39	15	percent	percent	NOUN
hi-669	39	16	sharê‘ah	sharê‘ah	NOUN
hi-669	39	17	disclosure	disclosure	NOUN
hi-669	39	18	on	on	ADP
hi-669	39	19	average	average	ADJ
hi-669	39	20	.	.	PUNCT
hi-669	40	1	further	further	ADJ
hi-669	40	2	investigation	investigation	NOUN
hi-669	40	3	shows	show	VERB
hi-669	40	4	that	that	SCONJ
hi-669	40	5	full	full	ADJ
hi-669	40	6	-	-	PUNCT
hi-669	40	7	fledged	fledged	ADJ
hi-669	40	8	islamic	islamic	ADJ
hi-669	40	9	banks	bank	NOUN
hi-669	40	10	have	have	VERB
hi-669	40	11	a	a	DET
hi-669	40	12	higher	high	ADJ
hi-669	40	13	level	level	NOUN
hi-669	40	14	of	of	ADP
hi-669	40	15	disclosure	disclosure	NOUN
hi-669	40	16	than	than	ADP
hi-669	40	17	window	window	NOUN
hi-669	40	18	banking12	banking12	NOUN
hi-669	40	19	.	.	PUNCT
hi-669	41	1	similarly	similarly	ADV
hi-669	41	2	,	,	PUNCT
hi-669	41	3	ismail	ismail	PROPN
hi-669	41	4	et	et	PROPN
hi-669	41	5	al.13	al.13	PROPN
hi-669	41	6	investigated	investigate	VERB
hi-669	41	7	full	full	ADV
hi-669	41	8	-	-	PUNCT
hi-669	41	9	fledged	fledged	ADJ
hi-669	41	10	islamic	islamic	ADJ
hi-669	41	11	banks	bank	NOUN
hi-669	41	12	in	in	ADP
hi-669	41	13	pakistan	pakistan	PROPN
hi-669	41	14	.	.	PUNCT
hi-669	42	1	however	however	ADV
hi-669	42	2	,	,	PUNCT
hi-669	42	3	their	their	PRON
hi-669	42	4	study	study	NOUN
hi-669	42	5	is	be	AUX
hi-669	42	6	limited	limit	VERB
hi-669	42	7	to	to	ADP
hi-669	42	8	only	only	ADV
hi-669	42	9	full	full	ADV
hi-669	42	10	-	-	PUNCT
hi-669	42	11	fledged	fledged	ADJ
hi-669	42	12	islamic	islamic	ADJ
hi-669	42	13	banks	bank	NOUN
hi-669	42	14	.	.	PUNCT
hi-669	43	1	current	current	ADJ
hi-669	43	2	research	research	NOUN
hi-669	43	3	has	have	AUX
hi-669	43	4	considered	consider	VERB
hi-669	43	5	both	both	DET
hi-669	43	6	window	window	NOUN
hi-669	43	7	and	and	CCONJ
hi-669	43	8	full	full	ADV
hi-669	43	9	-	-	PUNCT
hi-669	43	10	fledged	fledged	ADJ
hi-669	43	11	islamic	islamic	ADJ
hi-669	43	12	banks	bank	NOUN
hi-669	43	13	and	and	CCONJ
hi-669	43	14	compared	compare	VERB
hi-669	43	15	the	the	DET
hi-669	43	16	level	level	NOUN
hi-669	43	17	of	of	ADP
hi-669	43	18	disclosure	disclosure	NOUN
hi-669	43	19	.	.	PUNCT
hi-669	44	1	on	on	ADP
hi-669	44	2	the	the	DET
hi-669	44	3	other	other	ADJ
hi-669	44	4	hand	hand	NOUN
hi-669	44	5	,	,	PUNCT
hi-669	44	6	information	information	NOUN
hi-669	44	7	disclosure	disclosure	NOUN
hi-669	44	8	is	be	AUX
hi-669	44	9	insufficient	insufficient	ADJ
hi-669	44	10	until	until	SCONJ
hi-669	44	11	it	it	PRON
hi-669	44	12	is	be	AUX
hi-669	44	13	readable	readable	ADJ
hi-669	44	14	so	so	SCONJ
hi-669	44	15	that	that	SCONJ
hi-669	44	16	the	the	DET
hi-669	44	17	readers	reader	NOUN
hi-669	44	18	can	can	AUX
hi-669	44	19	understand	understand	VERB
hi-669	44	20	.	.	PUNCT
hi-669	45	1	specifically	specifically	ADV
hi-669	45	2	when	when	SCONJ
hi-669	45	3	prospective	prospective	ADJ
hi-669	45	4	users	user	NOUN
hi-669	45	5	are	be	AUX
hi-669	45	6	unable	unable	ADJ
hi-669	45	7	to	to	PART
hi-669	45	8	comprehend	comprehend	VERB
hi-669	45	9	the	the	DET
hi-669	45	10	content	content	NOUN
hi-669	45	11	of	of	ADP
hi-669	45	12	the	the	DET
hi-669	45	13	disclosure	disclosure	NOUN
hi-669	45	14	provided	provide	VERB
hi-669	45	15	in	in	ADP
hi-669	45	16	the	the	DET
hi-669	45	17	reports	report	NOUN
hi-669	45	18	.	.	PUNCT
hi-669	46	1	however	however	ADV
hi-669	46	2	,	,	PUNCT
hi-669	46	3	the	the	DET
hi-669	46	4	importance	importance	NOUN
hi-669	46	5	of	of	ADP
hi-669	46	6	annual	annual	ADJ
hi-669	46	7	report	report	NOUN
hi-669	46	8	disclosure	disclosure	NOUN
hi-669	46	9	comes	come	VERB
hi-669	46	10	with	with	ADP
hi-669	46	11	its	its	PRON
hi-669	46	12	capacity	capacity	NOUN
hi-669	46	13	to	to	PART
hi-669	46	14	convey	convey	VERB
hi-669	46	15	meaning	meaning	NOUN
hi-669	46	16	to	to	ADP
hi-669	46	17	various	various	ADJ
hi-669	46	18	stakeholders	stakeholder	NOUN
hi-669	46	19	.	.	PUNCT
hi-669	47	1	therefore	therefore	ADV
hi-669	47	2	,	,	PUNCT
hi-669	47	3	good	good	ADJ
hi-669	47	4	components	component	NOUN
hi-669	47	5	alone	alone	ADV
hi-669	47	6	do	do	AUX
hi-669	47	7	not	not	PART
hi-669	47	8	guarantee	guarantee	VERB
hi-669	47	9	the	the	DET
hi-669	47	10	quality	quality	NOUN
hi-669	47	11	of	of	ADP
hi-669	47	12	well	well	ADV
hi-669	47	13	-	-	PUNCT
hi-669	47	14	written	write	VERB
hi-669	47	15	communication	communication	NOUN
hi-669	47	16	.	.	PUNCT
hi-669	48	1	annual	annual	ADJ
hi-669	48	2	report	report	NOUN
hi-669	48	3	readability	readability	NOUN
hi-669	48	4	is	be	AUX
hi-669	48	5	an	an	DET
hi-669	48	6	important	important	ADJ
hi-669	48	7	element	element	NOUN
hi-669	48	8	of	of	ADP
hi-669	48	9	disclosure	disclosure	NOUN
hi-669	48	10	.	.	PUNCT
hi-669	49	1	lehavy	lehavy	PROPN
hi-669	49	2	et	et	PROPN
hi-669	49	3	al.14	al.14	PROPN
hi-669	49	4	demonstrate	demonstrate	VERB
hi-669	49	5	how	how	SCONJ
hi-669	49	6	the	the	DET
hi-669	49	7	volume	volume	NOUN
hi-669	49	8	and	and	CCONJ
hi-669	49	9	complexity	complexity	NOUN
hi-669	49	10	of	of	ADP
hi-669	49	11	disclosures	disclosure	NOUN
hi-669	49	12	have	have	VERB
hi-669	49	13	68	68	NUM
hi-669	49	14	shari’ah	shari’ah	NOUN
hi-669	49	15	disclosure	disclosure	NOUN
hi-669	49	16	and	and	CCONJ
hi-669	49	17	…	…	PUNCT
hi-669	49	18	grown	grow	VERB
hi-669	49	19	significantly	significantly	ADV
hi-669	49	20	over	over	ADP
hi-669	49	21	time	time	NOUN
hi-669	49	22	.	.	PUNCT
hi-669	50	1	however	however	ADV
hi-669	50	2	,	,	PUNCT
hi-669	50	3	it	it	PRON
hi-669	50	4	is	be	AUX
hi-669	50	5	the	the	DET
hi-669	50	6	firm	firm	NOUN
hi-669	50	7	’s	’s	PART
hi-669	50	8	responsibility	responsibility	NOUN
hi-669	50	9	to	to	PART
hi-669	50	10	present	present	ADJ
hi-669	50	11	disclosures	disclosure	NOUN
hi-669	50	12	in	in	ADP
hi-669	50	13	a	a	DET
hi-669	50	14	language	language	NOUN
hi-669	50	15	that	that	PRON
hi-669	50	16	investors	investor	NOUN
hi-669	50	17	can	can	AUX
hi-669	50	18	understand15	understand15	ADV
hi-669	50	19	,	,	PUNCT
hi-669	50	20	depicting	depict	VERB
hi-669	50	21	the	the	DET
hi-669	50	22	importance	importance	NOUN
hi-669	50	23	and	and	CCONJ
hi-669	50	24	significance	significance	NOUN
hi-669	50	25	of	of	ADP
hi-669	50	26	readability16	readability16	NOUN
hi-669	50	27	.	.	PUNCT
hi-669	51	1	despite	despite	SCONJ
hi-669	51	2	the	the	DET
hi-669	51	3	growing	grow	VERB
hi-669	51	4	considerations	consideration	NOUN
hi-669	51	5	on	on	ADP
hi-669	51	6	an	an	DET
hi-669	51	7	annual	annual	ADJ
hi-669	51	8	report	report	NOUN
hi-669	51	9	’s	’s	PART
hi-669	51	10	readability	readability	NOUN
hi-669	51	11	from	from	ADP
hi-669	51	12	the	the	DET
hi-669	51	13	aforementioned	aforementioned	ADJ
hi-669	51	14	studies	study	NOUN
hi-669	51	15	,	,	PUNCT
hi-669	51	16	it	it	PRON
hi-669	51	17	has	have	AUX
hi-669	51	18	been	be	AUX
hi-669	51	19	observed	observe	VERB
hi-669	51	20	that	that	SCONJ
hi-669	51	21	no	no	DET
hi-669	51	22	such	such	ADJ
hi-669	51	23	study	study	NOUN
hi-669	51	24	on	on	ADP
hi-669	51	25	sharê‘ah	sharê‘ah	NOUN
hi-669	51	26	reports	report	NOUN
hi-669	51	27	has	have	AUX
hi-669	51	28	been	be	AUX
hi-669	51	29	conducted	conduct	VERB
hi-669	51	30	to	to	ADP
hi-669	51	31	the	the	DET
hi-669	51	32	best	good	ADJ
hi-669	51	33	of	of	ADP
hi-669	51	34	our	our	PRON
hi-669	51	35	knowledge	knowledge	NOUN
hi-669	51	36	.	.	PUNCT
hi-669	52	1	therefore	therefore	ADV
hi-669	52	2	,	,	PUNCT
hi-669	52	3	this	this	DET
hi-669	52	4	study	study	NOUN
hi-669	52	5	examines	examine	VERB
hi-669	52	6	the	the	DET
hi-669	52	7	extent	extent	NOUN
hi-669	52	8	of	of	ADP
hi-669	52	9	sharê‘ah	sharê‘ah	NOUN
hi-669	52	10	governance	governance	NOUN
hi-669	52	11	disclosure	disclosure	NOUN
hi-669	52	12	in	in	ADP
hi-669	52	13	the	the	DET
hi-669	52	14	annual	annual	ADJ
hi-669	52	15	reports	report	NOUN
hi-669	52	16	of	of	ADP
hi-669	52	17	pakistani	pakistani	ADJ
hi-669	52	18	banks	bank	NOUN
hi-669	52	19	,	,	PUNCT
hi-669	52	20	including	include	VERB
hi-669	52	21	full	full	ADV
hi-669	52	22	-	-	PUNCT
hi-669	52	23	fledged	fledge	VERB
hi-669	52	24	and	and	CCONJ
hi-669	52	25	window	window	NOUN
hi-669	52	26	islamic	islamic	ADJ
hi-669	52	27	banks	bank	NOUN
hi-669	52	28	.	.	PUNCT
hi-669	53	1	this	this	DET
hi-669	53	2	objective	objective	NOUN
hi-669	53	3	was	be	AUX
hi-669	53	4	achieved	achieve	VERB
hi-669	53	5	by	by	ADP
hi-669	53	6	constructing	construct	VERB
hi-669	53	7	the	the	DET
hi-669	53	8	sharê‘ah	sharê‘ah	NOUN
hi-669	53	9	disclosure	disclosure	NOUN
hi-669	53	10	index	index	NOUN
hi-669	53	11	and	and	CCONJ
hi-669	53	12	then	then	ADV
hi-669	53	13	deriving	derive	VERB
hi-669	53	14	the	the	DET
hi-669	53	15	information	information	NOUN
hi-669	53	16	related	relate	VERB
hi-669	53	17	to	to	ADP
hi-669	53	18	each	each	DET
hi-669	53	19	index	index	NOUN
hi-669	53	20	item	item	NOUN
hi-669	53	21	from	from	ADP
hi-669	53	22	the	the	DET
hi-669	53	23	annual	annual	ADJ
hi-669	53	24	reports	report	NOUN
hi-669	53	25	of	of	ADP
hi-669	53	26	islamic	islamic	ADJ
hi-669	53	27	banks	bank	NOUN
hi-669	53	28	.	.	PUNCT
hi-669	54	1	meanwhile	meanwhile	ADV
hi-669	54	2	,	,	PUNCT
hi-669	54	3	another	another	DET
hi-669	54	4	objective	objective	NOUN
hi-669	54	5	is	be	AUX
hi-669	54	6	to	to	PART
hi-669	54	7	examine	examine	VERB
hi-669	54	8	the	the	DET
hi-669	54	9	readability	readability	NOUN
hi-669	54	10	of	of	ADP
hi-669	54	11	sharê‘ah	sharê‘ah	ADJ
hi-669	54	12	governance	governance	NOUN
hi-669	54	13	disclosure	disclosure	NOUN
hi-669	54	14	by	by	ADP
hi-669	54	15	comparing	compare	VERB
hi-669	54	16	full	full	ADJ
hi-669	54	17	-	-	PUNCT
hi-669	54	18	fledged	fledge	VERB
hi-669	54	19	and	and	CCONJ
hi-669	54	20	window	window	NOUN
hi-669	54	21	islamic	islamic	ADJ
hi-669	54	22	banks	bank	NOUN
hi-669	54	23	using	use	VERB
hi-669	54	24	the	the	DET
hi-669	54	25	bog	bog	NOUN
hi-669	54	26	index	index	NOUN
hi-669	54	27	on	on	ADP
hi-669	54	28	the	the	DET
hi-669	54	29	text	text	NOUN
hi-669	54	30	related	relate	VERB
hi-669	54	31	to	to	ADP
hi-669	54	32	sharê‘ah	sharê‘ah	NUM
hi-669	54	33	disclosure	disclosure	NOUN
hi-669	54	34	in	in	ADP
hi-669	54	35	the	the	DET
hi-669	54	36	annual	annual	ADJ
hi-669	54	37	reports	report	NOUN
hi-669	54	38	of	of	ADP
hi-669	54	39	islamic	islamic	ADJ
hi-669	54	40	banks	bank	NOUN
hi-669	54	41	.	.	PUNCT
hi-669	55	1	2	2	X
hi-669	55	2	.	.	X
hi-669	55	3	literature	literature	NOUN
hi-669	55	4	review	review	VERB
hi-669	55	5	2.1	2.1	NUM
hi-669	55	6	.	.	PUNCT
hi-669	55	7	sharê‘ah	sharê‘ah	NOUN
hi-669	55	8	governance	governance	NOUN
hi-669	55	9	corporate	corporate	ADJ
hi-669	55	10	governance	governance	NOUN
hi-669	55	11	(	(	PUNCT
hi-669	55	12	cg	cg	NOUN
hi-669	55	13	)	)	PUNCT
hi-669	55	14	is	be	AUX
hi-669	55	15	how	how	SCONJ
hi-669	55	16	companies	company	NOUN
hi-669	55	17	are	be	AUX
hi-669	55	18	controlled	control	VERB
hi-669	55	19	and	and	CCONJ
hi-669	55	20	directed17	directed17	NOUN
hi-669	55	21	.	.	PUNCT
hi-669	56	1	it	it	PRON
hi-669	56	2	is	be	AUX
hi-669	56	3	the	the	DET
hi-669	56	4	way	way	NOUN
hi-669	56	5	organizations	organization	NOUN
hi-669	56	6	are	be	AUX
hi-669	56	7	governed	govern	VERB
hi-669	56	8	and	and	CCONJ
hi-669	56	9	operated.18	operated.18	VERB
hi-669	56	10	19	19	NUM
hi-669	56	11	,	,	PUNCT
hi-669	56	12	describes	describe	VERB
hi-669	56	13	corporate	corporate	ADJ
hi-669	56	14	governance	governance	NOUN
hi-669	56	15	as	as	ADP
hi-669	56	16	the	the	DET
hi-669	56	17	framework	framework	NOUN
hi-669	56	18	for	for	ADP
hi-669	56	19	the	the	DET
hi-669	56	20	direction	direction	NOUN
hi-669	56	21	and	and	CCONJ
hi-669	56	22	control	control	NOUN
hi-669	56	23	of	of	ADP
hi-669	56	24	business	business	NOUN
hi-669	56	25	operations	operation	NOUN
hi-669	56	26	.	.	PUNCT
hi-669	57	1	it	it	PRON
hi-669	57	2	is	be	AUX
hi-669	57	3	a	a	DET
hi-669	57	4	“	"	PUNCT
hi-669	57	5	collection	collection	NOUN
hi-669	57	6	of	of	ADP
hi-669	57	7	mechanisms	mechanism	NOUN
hi-669	57	8	designed	design	VERB
hi-669	57	9	to	to	PART
hi-669	57	10	safeguard	safeguard	VERB
hi-669	57	11	shareholders	shareholder	NOUN
hi-669	57	12	’	'	PUNCT
hi-669	57	13	interests	interest	NOUN
hi-669	57	14	.	.	PUNCT
hi-669	57	15	”	"	PUNCT
hi-669	58	1	the	the	DET
hi-669	58	2	growing	grow	VERB
hi-669	58	3	importance	importance	NOUN
hi-669	58	4	of	of	ADP
hi-669	58	5	cg	cg	NOUN
hi-669	58	6	is	be	AUX
hi-669	58	7	the	the	DET
hi-669	58	8	result	result	NOUN
hi-669	58	9	of	of	ADP
hi-669	58	10	the	the	DET
hi-669	58	11	lehman	lehman	PROPN
hi-669	58	12	brothers	brothers	PROPN
hi-669	58	13	,	,	PUNCT
hi-669	58	14	enron	enron	PROPN
hi-669	58	15	scandals	scandal	NOUN
hi-669	58	16	,	,	PUNCT
hi-669	58	17	and	and	CCONJ
hi-669	58	18	asian	asian	ADJ
hi-669	58	19	financial	financial	ADJ
hi-669	58	20	crises20	crises20	NOUN
hi-669	58	21	.	.	PUNCT
hi-669	59	1	considering	consider	VERB
hi-669	59	2	these	these	DET
hi-669	59	3	corporate	corporate	ADJ
hi-669	59	4	problems	problem	NOUN
hi-669	59	5	,	,	PUNCT
hi-669	59	6	the	the	DET
hi-669	59	7	corporate	corporate	ADJ
hi-669	59	8	control	control	NOUN
hi-669	59	9	and	and	CCONJ
hi-669	59	10	governance	governance	NOUN
hi-669	59	11	mechanism	mechanism	NOUN
hi-669	59	12	plays	play	VERB
hi-669	59	13	a	a	DET
hi-669	59	14	major	major	ADJ
hi-669	59	15	role	role	NOUN
hi-669	59	16	in	in	ADP
hi-669	59	17	regulating	regulate	VERB
hi-669	59	18	corporations	corporation	NOUN
hi-669	59	19	’	'	PUNCT
hi-669	59	20	financial	financial	ADJ
hi-669	59	21	systems21	systems21	NOUN
hi-669	59	22	by	by	ADP
hi-669	59	23	establishing	establish	VERB
hi-669	59	24	the	the	DET
hi-669	59	25	framework	framework	NOUN
hi-669	59	26	for	for	ADP
hi-669	59	27	the	the	DET
hi-669	59	28	relationship	relationship	NOUN
hi-669	59	29	between	between	ADP
hi-669	59	30	directors	director	NOUN
hi-669	59	31	,	,	PUNCT
hi-669	59	32	the	the	DET
hi-669	59	33	board	board	NOUN
hi-669	59	34	of	of	ADP
hi-669	59	35	directors	director	NOUN
hi-669	59	36	,	,	PUNCT
hi-669	59	37	and	and	CCONJ
hi-669	59	38	shareholders	shareholder	NOUN
hi-669	59	39	.	.	PUNCT
hi-669	60	1	it	it	PRON
hi-669	60	2	also	also	ADV
hi-669	60	3	clarifies	clarify	VERB
hi-669	60	4	each	each	DET
hi-669	60	5	party	party	NOUN
hi-669	60	6	’s	’s	PART
hi-669	60	7	rights	right	NOUN
hi-669	60	8	and	and	CCONJ
hi-669	60	9	obligations	obligation	NOUN
hi-669	60	10	to	to	PART
hi-669	60	11	effectively	effectively	ADV
hi-669	60	12	utilize	utilize	VERB
hi-669	60	13	the	the	DET
hi-669	60	14	opportunities	opportunity	NOUN
hi-669	60	15	and	and	CCONJ
hi-669	60	16	resources22	resources22	NOUN
hi-669	60	17	.	.	PUNCT
hi-669	61	1	in	in	ADP
hi-669	61	2	addition	addition	NOUN
hi-669	61	3	,	,	PUNCT
hi-669	61	4	effective	effective	ADJ
hi-669	61	5	governance	governance	NOUN
hi-669	61	6	mechanisms	mechanism	NOUN
hi-669	61	7	can	can	AUX
hi-669	61	8	improve	improve	VERB
hi-669	61	9	transparency	transparency	NOUN
hi-669	61	10	,	,	PUNCT
hi-669	61	11	corporate	corporate	ADJ
hi-669	61	12	performance	performance	NOUN
hi-669	61	13	,	,	PUNCT
hi-669	61	14	and	and	CCONJ
hi-669	61	15	shareholder	shareholder	NOUN
hi-669	61	16	value23	value23	NOUN
hi-669	61	17	.	.	PUNCT
hi-669	62	1	it	it	PRON
hi-669	62	2	has	have	AUX
hi-669	62	3	been	be	AUX
hi-669	62	4	observed	observe	VERB
hi-669	62	5	from	from	ADP
hi-669	62	6	chinese	chinese	ADJ
hi-669	62	7	listed	list	VERB
hi-669	62	8	companies	company	NOUN
hi-669	62	9	that	that	SCONJ
hi-669	62	10	the	the	DET
hi-669	62	11	supervisory	supervisory	ADJ
hi-669	62	12	board	board	NOUN
hi-669	62	13	has	have	AUX
hi-669	62	14	played	play	VERB
hi-669	62	15	an	an	DET
hi-669	62	16	active	active	ADJ
hi-669	62	17	role	role	NOUN
hi-669	62	18	when	when	SCONJ
hi-669	62	19	chinese	chinese	ADJ
hi-669	62	20	firms	firm	NOUN
hi-669	62	21	are	be	AUX
hi-669	62	22	sentenced	sentence	VERB
hi-669	62	23	to	to	ADP
hi-669	62	24	some	some	DET
hi-669	62	25	irregularities24	irregularities24	NOUN
hi-669	62	26	.	.	PUNCT
hi-669	63	1	on	on	ADP
hi-669	63	2	the	the	DET
hi-669	63	3	other	other	ADJ
hi-669	63	4	hand	hand	NOUN
hi-669	63	5	,	,	PUNCT
hi-669	63	6	sharê‘ah	sharê‘ah	NOUN
hi-669	63	7	is	be	AUX
hi-669	63	8	concerned	concern	VERB
hi-669	63	9	with	with	ADP
hi-669	63	10	both	both	CCONJ
hi-669	63	11	the	the	DET
hi-669	63	12	substance	substance	NOUN
hi-669	63	13	and	and	CCONJ
hi-669	63	14	the	the	DET
hi-669	63	15	form	form	NOUN
hi-669	63	16	of	of	ADP
hi-669	63	17	business	business	NOUN
hi-669	63	18	;	;	PUNCT
hi-669	63	19	cg	cg	NOUN
hi-669	63	20	of	of	ADP
hi-669	63	21	a	a	DET
hi-669	63	22	sharê‘ah	sharê‘ah	NUM
hi-669	63	23	-	-	PUNCT
hi-669	63	24	compliant	compliant	ADJ
hi-669	63	25	business	business	NOUN
hi-669	63	26	would	would	AUX
hi-669	63	27	first	first	ADV
hi-669	63	28	examine	examine	VERB
hi-669	63	29	the	the	DET
hi-669	63	30	transactional	transactional	ADJ
hi-669	63	31	structure	structure	NOUN
hi-669	63	32	to	to	PART
hi-669	63	33	determine	determine	VERB
hi-669	63	34	whether	whether	SCONJ
hi-669	63	35	the	the	DET
hi-669	63	36	transaction	transaction	NOUN
hi-669	63	37	involves	involve	VERB
hi-669	63	38	elements	element	NOUN
hi-669	63	39	that	that	PRON
hi-669	63	40	invalidate	invalidate	VERB
hi-669	63	41	gains	gain	NOUN
hi-669	63	42	or	or	CCONJ
hi-669	63	43	profits25	profits25	NOUN
hi-669	63	44	.	.	PUNCT
hi-669	64	1	the	the	DET
hi-669	64	2	philosophy	philosophy	NOUN
hi-669	64	3	on	on	ADP
hi-669	64	4	which	which	PRON
hi-669	64	5	islamic	islamic	ADJ
hi-669	64	6	banks	bank	NOUN
hi-669	64	7	operate	operate	VERB
hi-669	64	8	is	be	AUX
hi-669	64	9	based	base	VERB
hi-669	64	10	on	on	ADP
hi-669	64	11	a	a	DET
hi-669	64	12	profit	profit	NOUN
hi-669	64	13	and	and	CCONJ
hi-669	64	14	loss	loss	NOUN
hi-669	64	15	and	and	CCONJ
hi-669	64	16	risk	risk	NOUN
hi-669	64	17	-	-	PUNCT
hi-669	64	18	sharing	share	VERB
hi-669	64	19	model	model	NOUN
hi-669	64	20	and	and	CCONJ
hi-669	64	21	,	,	PUNCT
hi-669	64	22	thus	thus	ADV
hi-669	64	23	,	,	PUNCT
hi-669	64	24	are	be	AUX
hi-669	64	25	not	not	PART
hi-669	64	26	permitted	permit	VERB
hi-669	64	27	to	to	PART
hi-669	64	28	engage	engage	VERB
hi-669	64	29	in	in	ADP
hi-669	64	30	speculation	speculation	NOUN
hi-669	64	31	and	and	CCONJ
hi-669	64	32	interest	interest	NOUN
hi-669	64	33	-	-	PUNCT
hi-669	64	34	based	base	VERB
hi-669	64	35	activities26	activities26	NOUN
hi-669	64	36	.	.	PUNCT
hi-669	65	1	hamdard	hamdard	ADJ
hi-669	65	2	islamicus	islamicus	PROPN
hi-669	65	3	vol	vol	NOUN
hi-669	65	4	.	.	PUNCT
hi-669	66	1	xlvi	xlvi	PROPN
hi-669	66	2	,	,	PUNCT
hi-669	66	3	no	no	INTJ
hi-669	66	4	.	.	NOUN
hi-669	66	5	2	2	NUM
hi-669	66	6	69	69	NUM
hi-669	66	7	the	the	DET
hi-669	66	8	contradicting	contradict	VERB
hi-669	66	9	philosophy	philosophy	NOUN
hi-669	66	10	of	of	ADP
hi-669	66	11	ibs	ibs	PROPN
hi-669	66	12	with	with	ADP
hi-669	66	13	conventional	conventional	ADJ
hi-669	66	14	business	business	NOUN
hi-669	66	15	operations	operation	NOUN
hi-669	66	16	may	may	AUX
hi-669	66	17	misrepresent	misrepresent	VERB
hi-669	66	18	information	information	NOUN
hi-669	66	19	regarding	regard	VERB
hi-669	66	20	the	the	DET
hi-669	66	21	sharê‘ah	sharê‘ah	NOUN
hi-669	66	22	compliance	compliance	NOUN
hi-669	66	23	of	of	ADP
hi-669	66	24	the	the	DET
hi-669	66	25	operations	operation	NOUN
hi-669	66	26	and	and	CCONJ
hi-669	66	27	products	product	NOUN
hi-669	66	28	.	.	PUNCT
hi-669	67	1	this	this	PRON
hi-669	67	2	is	be	AUX
hi-669	67	3	because	because	SCONJ
hi-669	67	4	the	the	DET
hi-669	67	5	bods	bod	NOUN
hi-669	67	6	always	always	ADV
hi-669	67	7	think	think	VERB
hi-669	67	8	about	about	ADP
hi-669	67	9	profit	profit	NOUN
hi-669	67	10	maximization	maximization	NOUN
hi-669	67	11	and	and	CCONJ
hi-669	67	12	may	may	AUX
hi-669	67	13	be	be	AUX
hi-669	67	14	involved	involve	VERB
hi-669	67	15	in	in	ADP
hi-669	67	16	sharê‘ah	sharê‘ah	NOUN
hi-669	67	17	non	non	ADJ
hi-669	67	18	-	-	ADJ
hi-669	67	19	compliant	compliant	ADJ
hi-669	67	20	activities	activity	NOUN
hi-669	67	21	without	without	ADP
hi-669	67	22	disclosing	disclose	VERB
hi-669	67	23	it	it	PRON
hi-669	67	24	to	to	ADP
hi-669	67	25	the	the	DET
hi-669	67	26	stakeholders	stakeholder	NOUN
hi-669	67	27	.	.	PUNCT
hi-669	68	1	therefore	therefore	ADV
hi-669	68	2	,	,	PUNCT
hi-669	68	3	the	the	DET
hi-669	68	4	stakeholders	stakeholder	NOUN
hi-669	68	5	of	of	ADP
hi-669	68	6	islamic	islamic	ADJ
hi-669	68	7	banks	bank	NOUN
hi-669	68	8	are	be	AUX
hi-669	68	9	more	more	ADV
hi-669	68	10	interested	interested	ADJ
hi-669	68	11	in	in	ADP
hi-669	68	12	knowing	know	VERB
hi-669	68	13	how	how	SCONJ
hi-669	68	14	the	the	DET
hi-669	68	15	profits	profit	NOUN
hi-669	68	16	are	be	AUX
hi-669	68	17	derived	derive	VERB
hi-669	68	18	.	.	PUNCT
hi-669	69	1	in	in	ADP
hi-669	69	2	this	this	DET
hi-669	69	3	regard	regard	NOUN
hi-669	69	4	,	,	PUNCT
hi-669	69	5	the	the	DET
hi-669	69	6	established	establish	VERB
hi-669	69	7	rules	rule	NOUN
hi-669	69	8	of	of	ADP
hi-669	69	9	sharê‘ah	sharê‘ah	NOUN
hi-669	69	10	governance	governance	NOUN
hi-669	69	11	hinder	hinder	NOUN
hi-669	69	12	bods	bod	NOUN
hi-669	69	13	from	from	ADP
hi-669	69	14	indulging	indulge	VERB
hi-669	69	15	in	in	ADP
hi-669	69	16	any	any	DET
hi-669	69	17	sharê‘ah	sharê‘ah	NOUN
hi-669	69	18	non	non	ADJ
hi-669	69	19	-	-	ADJ
hi-669	69	20	compliant	compliant	ADJ
hi-669	69	21	activity	activity	NOUN
hi-669	69	22	.	.	PUNCT
hi-669	70	1	the	the	DET
hi-669	70	2	supervisory	supervisory	ADJ
hi-669	70	3	board	board	NOUN
hi-669	70	4	is	be	AUX
hi-669	70	5	the	the	DET
hi-669	70	6	main	main	ADJ
hi-669	70	7	layer	layer	NOUN
hi-669	70	8	differentiating	differentiate	VERB
hi-669	70	9	conventional	conventional	ADJ
hi-669	70	10	corporate	corporate	ADJ
hi-669	70	11	governance	governance	NOUN
hi-669	70	12	from	from	ADP
hi-669	70	13	islamic	islamic	ADJ
hi-669	70	14	governance	governance	NOUN
hi-669	70	15	.	.	PUNCT
hi-669	71	1	in	in	ADP
hi-669	71	2	addition	addition	NOUN
hi-669	71	3	,	,	PUNCT
hi-669	71	4	the	the	DET
hi-669	71	5	concept	concept	NOUN
hi-669	71	6	of	of	ADP
hi-669	71	7	cg	cg	NOUN
hi-669	71	8	from	from	ADP
hi-669	71	9	an	an	DET
hi-669	71	10	islamic	islamic	ADJ
hi-669	71	11	perspective	perspective	NOUN
hi-669	71	12	does	do	AUX
hi-669	71	13	not	not	PART
hi-669	71	14	differ	differ	VERB
hi-669	71	15	much	much	ADV
hi-669	71	16	from	from	ADP
hi-669	71	17	the	the	DET
hi-669	71	18	conventional	conventional	ADJ
hi-669	71	19	definition	definition	NOUN
hi-669	71	20	as	as	SCONJ
hi-669	71	21	it	it	PRON
hi-669	71	22	refers	refer	VERB
hi-669	71	23	to	to	ADP
hi-669	71	24	a	a	DET
hi-669	71	25	system	system	NOUN
hi-669	71	26	by	by	ADP
hi-669	71	27	which	which	PRON
hi-669	71	28	companies	company	NOUN
hi-669	71	29	are	be	AUX
hi-669	71	30	directed	direct	VERB
hi-669	71	31	and	and	CCONJ
hi-669	71	32	controlled	control	VERB
hi-669	71	33	to	to	PART
hi-669	71	34	meet	meet	VERB
hi-669	71	35	the	the	DET
hi-669	71	36	company	company	NOUN
hi-669	71	37	’s	’s	PART
hi-669	71	38	objective	objective	NOUN
hi-669	71	39	and	and	CCONJ
hi-669	71	40	the	the	DET
hi-669	71	41	interest	interest	NOUN
hi-669	71	42	of	of	ADP
hi-669	71	43	all	all	DET
hi-669	71	44	stakeholders	stakeholder	NOUN
hi-669	71	45	.	.	PUNCT
hi-669	72	1	regarding	regard	VERB
hi-669	72	2	standardization	standardization	NOUN
hi-669	72	3	of	of	ADP
hi-669	72	4	rules	rule	NOUN
hi-669	72	5	,	,	PUNCT
hi-669	72	6	islamic	islamic	ADJ
hi-669	72	7	corporate	corporate	ADJ
hi-669	72	8	governance	governance	NOUN
hi-669	72	9	differs	differ	VERB
hi-669	72	10	from	from	ADP
hi-669	72	11	conventional	conventional	ADJ
hi-669	72	12	corporate	corporate	ADJ
hi-669	72	13	governance	governance	NOUN
hi-669	72	14	practices	practice	NOUN
hi-669	72	15	because	because	SCONJ
hi-669	72	16	islamic	islamic	ADJ
hi-669	72	17	corporate	corporate	ADJ
hi-669	72	18	governance	governance	NOUN
hi-669	72	19	must	must	AUX
hi-669	72	20	be	be	AUX
hi-669	72	21	based	base	VERB
hi-669	72	22	on	on	ADP
hi-669	72	23	islamic	islamic	ADJ
hi-669	72	24	sharê‘ah	sharê‘ah	NOUN
hi-669	72	25	principles	principle	NOUN
hi-669	72	26	inspired	inspire	VERB
hi-669	72	27	by	by	ADP
hi-669	72	28	holy	holy	ADJ
hi-669	72	29	qur’én	qur’én	NOUN
hi-669	72	30	and	and	CCONJ
hi-669	72	31	hadêth27	hadêth27	NOUN
hi-669	72	32	.	.	PUNCT
hi-669	73	1	to	to	PART
hi-669	73	2	sum	sum	VERB
hi-669	73	3	up	up	ADP
hi-669	73	4	,	,	PUNCT
hi-669	73	5	the	the	DET
hi-669	73	6	context	context	NOUN
hi-669	73	7	of	of	ADP
hi-669	73	8	corporate	corporate	ADJ
hi-669	73	9	governance	governance	NOUN
hi-669	73	10	with	with	ADP
hi-669	73	11	an	an	DET
hi-669	73	12	islamic	islamic	ADJ
hi-669	73	13	perspective	perspective	NOUN
hi-669	73	14	is	be	AUX
hi-669	73	15	more	more	ADV
hi-669	73	16	focused	focused	ADJ
hi-669	73	17	on	on	ADP
hi-669	73	18	the	the	DET
hi-669	73	19	socio	socio	NOUN
hi-669	73	20	-	-	PUNCT
hi-669	73	21	scientific	scientific	ADJ
hi-669	73	22	concept	concept	NOUN
hi-669	73	23	in	in	ADP
hi-669	73	24	major	major	ADJ
hi-669	73	25	decisionmaking	decisionmaking	NOUN
hi-669	73	26	and	and	CCONJ
hi-669	73	27	considering	consider	VERB
hi-669	73	28	the	the	DET
hi-669	73	29	teaching	teaching	NOUN
hi-669	73	30	of	of	ADP
hi-669	73	31	islam28	islam28	NOUN
hi-669	73	32	.	.	PUNCT
hi-669	74	1	every	every	DET
hi-669	74	2	country	country	NOUN
hi-669	74	3	has	have	VERB
hi-669	74	4	its	its	PRON
hi-669	74	5	own	own	ADJ
hi-669	74	6	rules	rule	NOUN
hi-669	74	7	and	and	CCONJ
hi-669	74	8	regulations	regulation	NOUN
hi-669	74	9	regarding	regard	VERB
hi-669	74	10	banking	banking	NOUN
hi-669	74	11	and	and	CCONJ
hi-669	74	12	is	be	AUX
hi-669	74	13	therefore	therefore	ADV
hi-669	74	14	governed	govern	VERB
hi-669	74	15	by	by	ADP
hi-669	74	16	the	the	DET
hi-669	74	17	central	central	ADJ
hi-669	74	18	bank	bank	NOUN
hi-669	74	19	.	.	PUNCT
hi-669	75	1	in	in	ADP
hi-669	75	2	the	the	DET
hi-669	75	3	case	case	NOUN
hi-669	75	4	of	of	ADP
hi-669	75	5	ibs	ibs	PROPN
hi-669	75	6	,	,	PUNCT
hi-669	75	7	the	the	DET
hi-669	75	8	situation	situation	NOUN
hi-669	75	9	is	be	AUX
hi-669	75	10	not	not	PART
hi-669	75	11	much	much	ADV
hi-669	75	12	different	different	ADJ
hi-669	75	13	.	.	PUNCT
hi-669	76	1	for	for	ADP
hi-669	76	2	instance	instance	NOUN
hi-669	76	3	,	,	PUNCT
hi-669	76	4	the	the	DET
hi-669	76	5	bank	bank	NOUN
hi-669	76	6	of	of	ADP
hi-669	76	7	negara	negara	PROPN
hi-669	76	8	malaysia	malaysia	PROPN
hi-669	76	9	issued	issue	VERB
hi-669	76	10	sharê‘ah	sharê‘ah	NOUN
hi-669	76	11	governance	governance	NOUN
hi-669	76	12	standards	standard	NOUN
hi-669	76	13	for	for	ADP
hi-669	76	14	islamic	islamic	ADJ
hi-669	76	15	banks	bank	NOUN
hi-669	76	16	in	in	ADP
hi-669	76	17	malaysia	malaysia	PROPN
hi-669	76	18	.	.	PUNCT
hi-669	77	1	similarly	similarly	ADV
hi-669	77	2	,	,	PUNCT
hi-669	77	3	the	the	DET
hi-669	77	4	state	state	PROPN
hi-669	77	5	bank	bank	PROPN
hi-669	77	6	of	of	ADP
hi-669	77	7	pakistan	pakistan	PROPN
hi-669	77	8	has	have	AUX
hi-669	77	9	issued	issue	VERB
hi-669	77	10	and	and	CCONJ
hi-669	77	11	implemented	implement	VERB
hi-669	77	12	a	a	DET
hi-669	77	13	comprehensive	comprehensive	ADJ
hi-669	77	14	sharê‘ah	sharê‘ah	NOUN
hi-669	77	15	governance	governance	NOUN
hi-669	77	16	framework	framework	NOUN
hi-669	77	17	.	.	PUNCT
hi-669	78	1	the	the	DET
hi-669	78	2	emphasis	emphasis	NOUN
hi-669	78	3	on	on	ADP
hi-669	78	4	sharê‘ah	sharê‘ah	ADJ
hi-669	78	5	corporate	corporate	ADJ
hi-669	78	6	governance	governance	NOUN
hi-669	78	7	emerged	emerge	VERB
hi-669	78	8	in	in	ADP
hi-669	78	9	the	the	DET
hi-669	78	10	twenty	twenty	NUM
hi-669	78	11	-	-	PUNCT
hi-669	78	12	first	first	ADJ
hi-669	78	13	century	century	NOUN
hi-669	78	14	after	after	ADP
hi-669	78	15	the	the	DET
hi-669	78	16	birth	birth	NOUN
hi-669	78	17	of	of	ADP
hi-669	78	18	islamic	islamic	ADJ
hi-669	78	19	finance	finance	NOUN
hi-669	78	20	and	and	CCONJ
hi-669	78	21	banking	banking	NOUN
hi-669	78	22	.	.	PUNCT
hi-669	79	1	the	the	DET
hi-669	79	2	increase	increase	NOUN
hi-669	79	3	in	in	ADP
hi-669	79	4	the	the	DET
hi-669	79	5	number	number	NOUN
hi-669	79	6	of	of	ADP
hi-669	79	7	sharê‘ah	sharê‘ah	NOUN
hi-669	79	8	firms	firm	NOUN
hi-669	79	9	has	have	AUX
hi-669	79	10	led	lead	VERB
hi-669	79	11	to	to	ADP
hi-669	79	12	the	the	DET
hi-669	79	13	formulation	formulation	NOUN
hi-669	79	14	of	of	ADP
hi-669	79	15	sharê‘ah	sharê‘ah	NOUN
hi-669	79	16	rules	rule	NOUN
hi-669	79	17	and	and	CCONJ
hi-669	79	18	regulations	regulation	NOUN
hi-669	79	19	following	follow	VERB
hi-669	79	20	shari’ah	shari’ah	PROPN
hi-669	79	21	jurisdiction	jurisdiction	NOUN
hi-669	79	22	.	.	PUNCT
hi-669	80	1	these	these	DET
hi-669	80	2	rules	rule	NOUN
hi-669	80	3	are	be	AUX
hi-669	80	4	derived	derive	VERB
hi-669	80	5	from	from	ADP
hi-669	80	6	shari’ah	shari’ah	PROPN
hi-669	80	7	law	law	NOUN
hi-669	80	8	.	.	PUNCT
hi-669	81	1	to	to	PART
hi-669	81	2	understand	understand	VERB
hi-669	81	3	sharê‘ah	sharê‘ah	NOUN
hi-669	81	4	governance	governance	NOUN
hi-669	81	5	,	,	PUNCT
hi-669	81	6	it	it	PRON
hi-669	81	7	is	be	AUX
hi-669	81	8	necessary	necessary	ADJ
hi-669	81	9	to	to	PART
hi-669	81	10	comprehend	comprehend	VERB
hi-669	81	11	how	how	SCONJ
hi-669	81	12	sharê‘ah	sharê‘ah	ADJ
hi-669	81	13	governance	governance	NOUN
hi-669	81	14	organs	organ	NOUN
hi-669	81	15	work	work	VERB
hi-669	81	16	.	.	PUNCT
hi-669	82	1	the	the	DET
hi-669	82	2	main	main	ADJ
hi-669	82	3	distinguished	distinguished	ADJ
hi-669	82	4	element	element	NOUN
hi-669	82	5	that	that	PRON
hi-669	82	6	differentiates	differentiate	VERB
hi-669	82	7	it	it	PRON
hi-669	82	8	from	from	ADP
hi-669	82	9	its	its	PRON
hi-669	82	10	conventional	conventional	ADJ
hi-669	82	11	counterpart	counterpart	NOUN
hi-669	82	12	is	be	AUX
hi-669	82	13	the	the	DET
hi-669	82	14	sharê‘ah	sharê‘ah	NUM
hi-669	82	15	supervisory	supervisory	ADJ
hi-669	82	16	board	board	NOUN
hi-669	82	17	.	.	PUNCT
hi-669	83	1	the	the	DET
hi-669	83	2	ssb	ssb	PROPN
hi-669	83	3	is	be	AUX
hi-669	83	4	a	a	DET
hi-669	83	5	crucial	crucial	ADJ
hi-669	83	6	component	component	NOUN
hi-669	83	7	of	of	ADP
hi-669	83	8	the	the	DET
hi-669	83	9	islamic	islamic	ADJ
hi-669	83	10	governance	governance	NOUN
hi-669	83	11	body	body	NOUN
hi-669	83	12	that	that	PRON
hi-669	83	13	monitors	monitor	NOUN
hi-669	83	14	and	and	CCONJ
hi-669	83	15	certifies	certifie	NOUN
hi-669	83	16	an	an	DET
hi-669	83	17	islamic	islamic	PROPN
hi-669	83	18	bank	bank	PROPN
hi-669	83	19	’s	’s	PART
hi-669	83	20	compliance	compliance	NOUN
hi-669	83	21	with	with	ADP
hi-669	83	22	sharê‘ah29	sharê‘ah29	PROPN
hi-669	83	23	.	.	PUNCT
hi-669	84	1	ssb	ssb	PROPN
hi-669	84	2	is	be	AUX
hi-669	84	3	required	require	VERB
hi-669	84	4	to	to	PART
hi-669	84	5	ensure	ensure	VERB
hi-669	84	6	product	product	NOUN
hi-669	84	7	implementation	implementation	NOUN
hi-669	84	8	and	and	CCONJ
hi-669	84	9	any	any	DET
hi-669	84	10	other	other	ADJ
hi-669	84	11	activity	activity	NOUN
hi-669	84	12	connected	connect	VERB
hi-669	84	13	to	to	ADP
hi-669	84	14	islamic	islamic	ADJ
hi-669	84	15	financial	financial	ADJ
hi-669	84	16	institutions	institution	NOUN
hi-669	84	17	(	(	PUNCT
hi-669	84	18	i.e.	i.e.	X
hi-669	84	19	,	,	PUNCT
hi-669	84	20	islamic	islamic	ADJ
hi-669	84	21	banks	bank	NOUN
hi-669	84	22	comply	comply	VERB
hi-669	84	23	with	with	ADP
hi-669	84	24	sharê‘ah	sharê‘ah	NOUN
hi-669	84	25	)	)	PUNCT
hi-669	84	26	.	.	PUNCT
hi-669	85	1	in	in	ADP
hi-669	85	2	this	this	DET
hi-669	85	3	regard	regard	NOUN
hi-669	85	4	,	,	PUNCT
hi-669	85	5	ibs	ibs	PROPN
hi-669	85	6	should	should	AUX
hi-669	85	7	have	have	VERB
hi-669	85	8	the	the	DET
hi-669	85	9	ssb	ssb	PROPN
hi-669	85	10	,	,	PUNCT
hi-669	85	11	whose	whose	DET
hi-669	85	12	responsibility	responsibility	NOUN
hi-669	85	13	is	be	AUX
hi-669	85	14	to	to	PART
hi-669	85	15	make	make	VERB
hi-669	85	16	sure	sure	ADJ
hi-669	85	17	that	that	SCONJ
hi-669	85	18	the	the	DET
hi-669	85	19	products	product	NOUN
hi-669	85	20	and	and	CCONJ
hi-669	85	21	services	service	NOUN
hi-669	85	22	given	give	VERB
hi-669	85	23	to	to	ADP
hi-669	85	24	70	70	NUM
hi-669	85	25	shari’ah	shari’ah	NOUN
hi-669	85	26	disclosure	disclosure	NOUN
hi-669	85	27	and	and	CCONJ
hi-669	85	28	…	…	PUNCT
hi-669	85	29	investors	investor	NOUN
hi-669	85	30	and	and	CCONJ
hi-669	85	31	consumers	consumer	NOUN
hi-669	85	32	comply	comply	VERB
hi-669	85	33	with	with	ADP
hi-669	85	34	the	the	DET
hi-669	85	35	laws	law	NOUN
hi-669	85	36	and	and	CCONJ
hi-669	85	37	values	value	NOUN
hi-669	85	38	of	of	ADP
hi-669	85	39	sharê‘ah30	sharê‘ah30	PROPN
hi-669	85	40	.	.	PUNCT
hi-669	86	1	therefore	therefore	ADV
hi-669	86	2	,	,	PUNCT
hi-669	86	3	the	the	DET
hi-669	86	4	disclosure	disclosure	NOUN
hi-669	86	5	of	of	ADP
hi-669	86	6	these	these	DET
hi-669	86	7	activities	activity	NOUN
hi-669	86	8	in	in	ADP
hi-669	86	9	the	the	DET
hi-669	86	10	financial	financial	ADJ
hi-669	86	11	reports	report	NOUN
hi-669	86	12	must	must	AUX
hi-669	86	13	be	be	AUX
hi-669	86	14	provided	provide	VERB
hi-669	86	15	by	by	ADP
hi-669	86	16	islamic	islamic	ADJ
hi-669	86	17	banks	bank	NOUN
hi-669	86	18	.	.	PUNCT
hi-669	87	1	it	it	PRON
hi-669	87	2	is	be	AUX
hi-669	87	3	important	important	ADJ
hi-669	87	4	to	to	PART
hi-669	87	5	note	note	VERB
hi-669	87	6	that	that	SCONJ
hi-669	87	7	since	since	SCONJ
hi-669	87	8	the	the	DET
hi-669	87	9	core	core	NOUN
hi-669	87	10	of	of	ADP
hi-669	87	11	ibs	ibs	PROPN
hi-669	87	12	is	be	AUX
hi-669	87	13	based	base	VERB
hi-669	87	14	on	on	ADP
hi-669	87	15	sharê‘ah	sharê‘ah	NOUN
hi-669	87	16	principles	principle	NOUN
hi-669	87	17	,	,	PUNCT
hi-669	87	18	it	it	PRON
hi-669	87	19	is	be	AUX
hi-669	87	20	held	hold	VERB
hi-669	87	21	accountable	accountable	ADJ
hi-669	87	22	to	to	ADP
hi-669	87	23	allah	allah	PROPN
hi-669	87	24	almighty	almighty	PROPN
hi-669	87	25	first	first	ADV
hi-669	87	26	and	and	CCONJ
hi-669	87	27	society	society	NOUN
hi-669	87	28	second	second	ADJ
hi-669	87	29	,	,	PUNCT
hi-669	87	30	where	where	SCONJ
hi-669	87	31	accountability	accountability	NOUN
hi-669	87	32	and	and	CCONJ
hi-669	87	33	responsibility	responsibility	NOUN
hi-669	87	34	are	be	AUX
hi-669	87	35	presumed	presume	VERB
hi-669	87	36	to	to	PART
hi-669	87	37	be	be	AUX
hi-669	87	38	mandatory	mandatory	ADJ
hi-669	87	39	.	.	PUNCT
hi-669	88	1	thus	thus	ADV
hi-669	88	2	,	,	PUNCT
hi-669	88	3	the	the	DET
hi-669	88	4	disclosure	disclosure	NOUN
hi-669	88	5	is	be	AUX
hi-669	88	6	owed	owe	VERB
hi-669	88	7	fundamentally	fundamentally	ADV
hi-669	88	8	to	to	ADP
hi-669	88	9	allah	allah	PROPN
hi-669	88	10	almighty	almighty	PROPN
hi-669	88	11	and	and	CCONJ
hi-669	88	12	the	the	DET
hi-669	88	13	community31	community31	NOUN
hi-669	88	14	.	.	PUNCT
hi-669	89	1	therefore	therefore	ADV
hi-669	89	2	,	,	PUNCT
hi-669	89	3	to	to	PART
hi-669	89	4	examine	examine	VERB
hi-669	89	5	the	the	DET
hi-669	89	6	sharê‘ah	sharê‘ah	NOUN
hi-669	89	7	disclosure	disclosure	NOUN
hi-669	89	8	in	in	ADP
hi-669	89	9	the	the	DET
hi-669	89	10	financial	financial	ADJ
hi-669	89	11	report	report	NOUN
hi-669	89	12	.	.	PUNCT
hi-669	90	1	al	al	PROPN
hi-669	90	2	-	-	PUNCT
hi-669	90	3	shiabah	shiabah	NOUN
hi-669	90	4	et	et	NOUN
hi-669	90	5	al.32	al.32	PROPN
hi-669	90	6	have	have	AUX
hi-669	90	7	explored	explore	VERB
hi-669	90	8	the	the	DET
hi-669	90	9	extent	extent	NOUN
hi-669	90	10	of	of	ADP
hi-669	90	11	disclosure	disclosure	NOUN
hi-669	90	12	of	of	ADP
hi-669	90	13	sgf	sgf	PROPN
hi-669	90	14	in	in	ADP
hi-669	90	15	full	full	ADV
hi-669	90	16	-	-	PUNCT
hi-669	90	17	fledged	fledge	VERB
hi-669	90	18	and	and	CCONJ
hi-669	90	19	window	window	NOUN
hi-669	90	20	islamic	islamic	ADJ
hi-669	90	21	banks	bank	NOUN
hi-669	90	22	of	of	ADP
hi-669	90	23	oman	oman	NOUN
hi-669	90	24	.	.	PUNCT
hi-669	91	1	moreover	moreover	ADV
hi-669	91	2	,	,	PUNCT
hi-669	91	3	zulfikar	zulfikar	PROPN
hi-669	91	4	et	et	PROPN
hi-669	91	5	al.33	al.33	PROPN
hi-669	91	6	have	have	AUX
hi-669	91	7	found	find	VERB
hi-669	91	8	that	that	SCONJ
hi-669	91	9	indonesian	indonesian	ADJ
hi-669	91	10	sharê‘ah	sharê‘ah	NOUN
hi-669	91	11	banks	bank	NOUN
hi-669	91	12	have	have	AUX
hi-669	91	13	improved	improve	VERB
hi-669	91	14	their	their	PRON
hi-669	91	15	level	level	NOUN
hi-669	91	16	of	of	ADP
hi-669	91	17	disclosure	disclosure	NOUN
hi-669	91	18	,	,	PUNCT
hi-669	91	19	which	which	PRON
hi-669	91	20	was	be	AUX
hi-669	91	21	60	60	NUM
hi-669	91	22	percent34	percent34	NOUN
hi-669	91	23	to	to	ADP
hi-669	91	24	89	89	NUM
hi-669	91	25	percent	percent	NOUN
hi-669	91	26	.	.	PUNCT
hi-669	92	1	therefore	therefore	ADV
hi-669	92	2	,	,	PUNCT
hi-669	92	3	we	we	PRON
hi-669	92	4	propose	propose	VERB
hi-669	92	5	that	that	SCONJ
hi-669	92	6	:	:	PUNCT
hi-669	92	7	h1	h1	NOUN
hi-669	92	8	:	:	PUNCT
hi-669	92	9	there	there	PRON
hi-669	92	10	is	be	VERB
hi-669	92	11	a	a	DET
hi-669	92	12	significant	significant	ADJ
hi-669	92	13	difference	difference	NOUN
hi-669	92	14	between	between	ADP
hi-669	92	15	the	the	DET
hi-669	92	16	disclosure	disclosure	NOUN
hi-669	92	17	of	of	ADP
hi-669	92	18	full	full	ADV
hi-669	92	19	-	-	PUNCT
hi-669	92	20	fledged	fledged	ADJ
hi-669	92	21	islamic	islamic	ADJ
hi-669	92	22	and	and	CCONJ
hi-669	92	23	window	window	NOUN
hi-669	92	24	banks	bank	NOUN
hi-669	92	25	.	.	PUNCT
hi-669	93	1	2.2	2.2	NUM
hi-669	93	2	.	.	PUNCT
hi-669	93	3	readability	readability	NOUN
hi-669	93	4	of	of	ADP
hi-669	93	5	islamic	islamic	ADJ
hi-669	93	6	banks	bank	NOUN
hi-669	93	7	’	'	PUNCT
hi-669	93	8	sharê‘ah	sharê‘ah	NOUN
hi-669	93	9	reports	report	NOUN
hi-669	93	10	as	as	SCONJ
hi-669	93	11	discussed	discuss	VERB
hi-669	93	12	,	,	PUNCT
hi-669	93	13	much	much	ADJ
hi-669	93	14	of	of	ADP
hi-669	93	15	the	the	DET
hi-669	93	16	literature	literature	NOUN
hi-669	93	17	is	be	AUX
hi-669	93	18	focused	focus	VERB
hi-669	93	19	on	on	ADP
hi-669	93	20	the	the	DET
hi-669	93	21	sharê‘ah	sharê‘ah	NOUN
hi-669	93	22	disclosure	disclosure	NOUN
hi-669	93	23	provided	provide	VERB
hi-669	93	24	by	by	ADP
hi-669	93	25	islamic	islamic	ADJ
hi-669	93	26	banks	bank	NOUN
hi-669	93	27	.	.	PUNCT
hi-669	94	1	however	however	ADV
hi-669	94	2	,	,	PUNCT
hi-669	94	3	as	as	ADP
hi-669	94	4	per	per	ADP
hi-669	94	5	our	our	PRON
hi-669	94	6	knowledge	knowledge	NOUN
hi-669	94	7	,	,	PUNCT
hi-669	94	8	none	none	NOUN
hi-669	94	9	of	of	ADP
hi-669	94	10	the	the	DET
hi-669	94	11	studies	study	NOUN
hi-669	94	12	has	have	AUX
hi-669	94	13	focused	focus	VERB
hi-669	94	14	on	on	ADP
hi-669	94	15	how	how	SCONJ
hi-669	94	16	readable	readable	ADJ
hi-669	94	17	the	the	DET
hi-669	94	18	provided	provide	VERB
hi-669	94	19	disclosure	disclosure	NOUN
hi-669	94	20	is	be	AUX
hi-669	94	21	for	for	ADP
hi-669	94	22	a	a	DET
hi-669	94	23	common	common	ADJ
hi-669	94	24	reader	reader	NOUN
hi-669	94	25	.	.	PUNCT
hi-669	95	1	thus	thus	ADV
hi-669	95	2	understanding	understand	VERB
hi-669	95	3	art	art	NOUN
hi-669	95	4	is	be	AUX
hi-669	95	5	of	of	ADP
hi-669	95	6	equal	equal	ADJ
hi-669	95	7	importance	importance	NOUN
hi-669	95	8	to	to	ADP
hi-669	95	9	understanding	understand	VERB
hi-669	95	10	science35	science35	NOUN
hi-669	95	11	.	.	PUNCT
hi-669	96	1	how	how	SCONJ
hi-669	96	2	the	the	DET
hi-669	96	3	concept	concept	NOUN
hi-669	96	4	is	be	AUX
hi-669	96	5	defined	define	VERB
hi-669	96	6	is	be	AUX
hi-669	96	7	mainly	mainly	ADV
hi-669	96	8	considered	consider	VERB
hi-669	96	9	to	to	ADP
hi-669	96	10	the	the	DET
hi-669	96	11	readability	readability	NOUN
hi-669	96	12	of	of	ADP
hi-669	96	13	the	the	DET
hi-669	96	14	text36	text36	NOUN
hi-669	96	15	.	.	PUNCT
hi-669	97	1	readability	readability	NOUN
hi-669	97	2	is	be	AUX
hi-669	97	3	“	"	PUNCT
hi-669	97	4	the	the	DET
hi-669	97	5	understandability	understandability	NOUN
hi-669	97	6	or	or	CCONJ
hi-669	97	7	comprehension	comprehension	NOUN
hi-669	97	8	of	of	ADP
hi-669	97	9	the	the	DET
hi-669	97	10	writing	writing	NOUN
hi-669	97	11	due	due	ADP
hi-669	97	12	to	to	ADP
hi-669	97	13	its	its	PRON
hi-669	97	14	style”37	style”37	PROPN
hi-669	97	15	.	.	PUNCT
hi-669	98	1	multiple	multiple	ADJ
hi-669	98	2	definitions	definition	NOUN
hi-669	98	3	are	be	AUX
hi-669	98	4	provided	provide	VERB
hi-669	98	5	by	by	ADP
hi-669	98	6	authors	author	NOUN
hi-669	98	7	,	,	PUNCT
hi-669	98	8	such	such	ADJ
hi-669	98	9	as	as	ADP
hi-669	98	10	dubay,38	dubay,38	NOUN
hi-669	98	11	who	who	PRON
hi-669	98	12	defined	define	VERB
hi-669	98	13	it	it	PRON
hi-669	98	14	as	as	ADP
hi-669	98	15	“	"	PUNCT
hi-669	98	16	the	the	DET
hi-669	98	17	degree	degree	NOUN
hi-669	98	18	to	to	PART
hi-669	98	19	which	which	DET
hi-669	98	20	particular	particular	ADJ
hi-669	98	21	class	class	NOUN
hi-669	98	22	of	of	ADP
hi-669	98	23	people	people	NOUN
hi-669	98	24	find	find	VERB
hi-669	98	25	certain	certain	ADJ
hi-669	98	26	reading	reading	NOUN
hi-669	98	27	comprehensible	comprehensible	ADJ
hi-669	98	28	and	and	CCONJ
hi-669	98	29	compelling	compelling	ADJ
hi-669	98	30	”	"	PUNCT
hi-669	98	31	.	.	PUNCT
hi-669	99	1	annual	annual	ADJ
hi-669	99	2	reports	report	NOUN
hi-669	99	3	are	be	AUX
hi-669	99	4	the	the	DET
hi-669	99	5	source	source	NOUN
hi-669	99	6	of	of	ADP
hi-669	99	7	information	information	NOUN
hi-669	99	8	corporations	corporation	NOUN
hi-669	99	9	provide	provide	VERB
hi-669	99	10	to	to	ADP
hi-669	99	11	their	their	PRON
hi-669	99	12	investors	investor	NOUN
hi-669	99	13	,	,	PUNCT
hi-669	99	14	which	which	PRON
hi-669	99	15	enables	enable	VERB
hi-669	99	16	them	they	PRON
hi-669	99	17	to	to	PART
hi-669	99	18	supervise	supervise	VERB
hi-669	99	19	the	the	DET
hi-669	99	20	management	management	NOUN
hi-669	99	21	.	.	PUNCT
hi-669	100	1	difficulty	difficulty	NOUN
hi-669	100	2	with	with	ADP
hi-669	100	3	the	the	DET
hi-669	100	4	readability	readability	NOUN
hi-669	100	5	of	of	ADP
hi-669	100	6	these	these	DET
hi-669	100	7	disclosures	disclosure	NOUN
hi-669	100	8	has	have	VERB
hi-669	100	9	serious	serious	ADJ
hi-669	100	10	consequences39	consequences39	NOUN
hi-669	100	11	.	.	PUNCT
hi-669	101	1	shareholders	shareholder	NOUN
hi-669	101	2	of	of	ADP
hi-669	101	3	firms	firm	NOUN
hi-669	101	4	with	with	ADP
hi-669	101	5	less	less	ADV
hi-669	101	6	clear	clear	ADJ
hi-669	101	7	and	and	CCONJ
hi-669	101	8	ambiguous	ambiguous	ADJ
hi-669	101	9	annual	annual	ADJ
hi-669	101	10	reports	report	NOUN
hi-669	101	11	also	also	ADV
hi-669	101	12	suffer	suffer	VERB
hi-669	101	13	from	from	ADP
hi-669	101	14	less	less	ADV
hi-669	101	15	transparent	transparent	ADJ
hi-669	101	16	information	information	NOUN
hi-669	101	17	disclosure40	disclosure40	ADV
hi-669	101	18	.	.	PUNCT
hi-669	102	1	it	it	PRON
hi-669	102	2	also	also	ADV
hi-669	102	3	undermines	undermine	VERB
hi-669	102	4	investors	investor	NOUN
hi-669	102	5	’	'	PUNCT
hi-669	102	6	ability	ability	NOUN
hi-669	102	7	to	to	PART
hi-669	102	8	process	process	VERB
hi-669	102	9	information41	information41	NOUN
hi-669	102	10	.	.	PUNCT
hi-669	103	1	moreover	moreover	ADV
hi-669	103	2	,	,	PUNCT
hi-669	103	3	the	the	DET
hi-669	103	4	extent	extent	NOUN
hi-669	103	5	of	of	ADP
hi-669	103	6	readability	readability	NOUN
hi-669	103	7	of	of	ADP
hi-669	103	8	the	the	DET
hi-669	103	9	disclosures	disclosure	NOUN
hi-669	103	10	that	that	PRON
hi-669	103	11	provide	provide	VERB
hi-669	103	12	these	these	DET
hi-669	103	13	documents	document	NOUN
hi-669	103	14	credibility	credibility	NOUN
hi-669	103	15	and	and	CCONJ
hi-669	103	16	importance	importance	NOUN
hi-669	103	17	for	for	ADP
hi-669	103	18	conveying	convey	VERB
hi-669	103	19	important	important	ADJ
hi-669	103	20	information	information	NOUN
hi-669	103	21	to	to	ADP
hi-669	103	22	stakeholders	stakeholder	NOUN
hi-669	103	23	in	in	ADP
hi-669	103	24	an	an	DET
hi-669	103	25	effective	effective	ADJ
hi-669	103	26	way42	way42	NOUN
hi-669	103	27	.	.	PUNCT
hi-669	104	1	li43	li43	PROPN
hi-669	104	2	has	have	AUX
hi-669	104	3	used	use	VERB
hi-669	104	4	the	the	DET
hi-669	104	5	fog	fog	NOUN
hi-669	104	6	index	index	NOUN
hi-669	104	7	to	to	PART
hi-669	104	8	measure	measure	VERB
hi-669	104	9	readability	readability	NOUN
hi-669	104	10	by	by	ADP
hi-669	104	11	calculating	calculate	VERB
hi-669	104	12	the	the	DET
hi-669	104	13	document	document	NOUN
hi-669	104	14	’s	’s	PART
hi-669	104	15	number	number	NOUN
hi-669	104	16	of	of	ADP
hi-669	104	17	words	word	NOUN
hi-669	104	18	and	and	CCONJ
hi-669	104	19	length	length	NOUN
hi-669	104	20	using	use	VERB
hi-669	104	21	a	a	DET
hi-669	104	22	sample	sample	NOUN
hi-669	104	23	of	of	ADP
hi-669	104	24	10	10	NUM
hi-669	104	25	-	-	PUNCT
hi-669	104	26	k	k	NOUN
hi-669	104	27	files	file	NOUN
hi-669	104	28	.	.	PUNCT
hi-669	105	1	boubaker	boubaker	NOUN
hi-669	105	2	et	et	NOUN
hi-669	105	3	al.44	al.44	NOUN
hi-669	105	4	have	have	AUX
hi-669	105	5	also	also	ADV
hi-669	105	6	used	use	VERB
hi-669	105	7	the	the	DET
hi-669	105	8	same	same	ADJ
hi-669	105	9	hamdard	hamdard	ADJ
hi-669	105	10	islamicus	islamicus	NOUN
hi-669	105	11	vol	vol	NOUN
hi-669	105	12	.	.	PUNCT
hi-669	106	1	xlvi	xlvi	PROPN
hi-669	106	2	,	,	PUNCT
hi-669	106	3	no	no	INTJ
hi-669	106	4	.	.	NOUN
hi-669	106	5	2	2	NUM
hi-669	106	6	71	71	NUM
hi-669	106	7	technique	technique	NOUN
hi-669	106	8	.	.	PUNCT
hi-669	107	1	however	however	ADV
hi-669	107	2	,	,	PUNCT
hi-669	107	3	there	there	PRON
hi-669	107	4	are	be	VERB
hi-669	107	5	some	some	DET
hi-669	107	6	shortcomings	shortcoming	NOUN
hi-669	107	7	in	in	ADP
hi-669	107	8	the	the	DET
hi-669	107	9	fog	fog	PROPN
hi-669	107	10	index	index	NOUN
hi-669	107	11	,	,	PUNCT
hi-669	107	12	as	as	SCONJ
hi-669	107	13	it	it	PRON
hi-669	107	14	measures	measure	VERB
hi-669	107	15	the	the	DET
hi-669	107	16	multisyllabic	multisyllabic	ADJ
hi-669	107	17	words	word	NOUN
hi-669	107	18	as	as	ADP
hi-669	107	19	complex	complex	ADJ
hi-669	107	20	,	,	PUNCT
hi-669	107	21	i.e.	i.e.	X
hi-669	107	22	,	,	PUNCT
hi-669	107	23	the	the	DET
hi-669	107	24	company	company	NOUN
hi-669	107	25	has	have	VERB
hi-669	107	26	three	three	NUM
hi-669	107	27	syllables	syllable	NOUN
hi-669	107	28	,	,	PUNCT
hi-669	107	29	but	but	CCONJ
hi-669	107	30	the	the	DET
hi-669	107	31	index	index	NOUN
hi-669	107	32	will	will	AUX
hi-669	107	33	consider	consider	VERB
hi-669	107	34	it	it	PRON
hi-669	107	35	a	a	DET
hi-669	107	36	complex	complex	ADJ
hi-669	107	37	word	word	NOUN
hi-669	107	38	,	,	PUNCT
hi-669	107	39	but	but	CCONJ
hi-669	107	40	everyone	everyone	PRON
hi-669	107	41	commonly	commonly	ADV
hi-669	107	42	understands	understand	VERB
hi-669	107	43	it45	it45	PROPN
hi-669	107	44	.	.	PUNCT
hi-669	108	1	another	another	DET
hi-669	108	2	frequently	frequently	ADV
hi-669	108	3	used	use	VERB
hi-669	108	4	method	method	NOUN
hi-669	108	5	is	be	AUX
hi-669	108	6	the	the	DET
hi-669	108	7	flesch	flesch	PROPN
hi-669	108	8	score	score	NOUN
hi-669	108	9	,	,	PUNCT
hi-669	108	10	which	which	PRON
hi-669	108	11	is	be	AUX
hi-669	108	12	used	use	VERB
hi-669	108	13	as	as	ADP
hi-669	108	14	a	a	DET
hi-669	108	15	measure	measure	NOUN
hi-669	108	16	of	of	ADP
hi-669	108	17	readability	readability	NOUN
hi-669	108	18	.	.	PUNCT
hi-669	109	1	however	however	ADV
hi-669	109	2	,	,	PUNCT
hi-669	109	3	flesch	flesch	PROPN
hi-669	109	4	and	and	CCONJ
hi-669	109	5	the	the	DET
hi-669	109	6	fog	fog	NOUN
hi-669	109	7	index	index	NOUN
hi-669	109	8	faced	face	VERB
hi-669	109	9	some	some	DET
hi-669	109	10	critics	critic	NOUN
hi-669	109	11	from	from	ADP
hi-669	109	12	practitioners	practitioner	NOUN
hi-669	109	13	,	,	PUNCT
hi-669	109	14	such	such	ADJ
hi-669	109	15	as	as	ADP
hi-669	109	16	not	not	PART
hi-669	109	17	capturing	capture	VERB
hi-669	109	18	the	the	DET
hi-669	109	19	complexity	complexity	NOUN
hi-669	109	20	of	of	ADP
hi-669	109	21	sentence	sentence	NOUN
hi-669	109	22	structure46	structure46	NOUN
hi-669	109	23	.	.	PUNCT
hi-669	110	1	although	although	SCONJ
hi-669	110	2	the	the	DET
hi-669	110	3	fog	fog	NOUN
hi-669	110	4	index	index	NOUN
hi-669	110	5	is	be	AUX
hi-669	110	6	used	use	VERB
hi-669	110	7	by	by	ADP
hi-669	110	8	many	many	ADJ
hi-669	110	9	authors	author	NOUN
hi-669	110	10	in	in	ADP
hi-669	110	11	measuring	measure	VERB
hi-669	110	12	readability	readability	NOUN
hi-669	110	13	,	,	PUNCT
hi-669	110	14	this	this	DET
hi-669	110	15	study	study	NOUN
hi-669	110	16	uses	use	VERB
hi-669	110	17	the	the	DET
hi-669	110	18	bog	bog	NOUN
hi-669	110	19	index	index	NOUN
hi-669	110	20	.	.	PUNCT
hi-669	111	1	the	the	DET
hi-669	111	2	main	main	ADJ
hi-669	111	3	reason	reason	NOUN
hi-669	111	4	to	to	PART
hi-669	111	5	use	use	VERB
hi-669	111	6	the	the	DET
hi-669	111	7	bog	bog	NOUN
hi-669	111	8	index	index	NOUN
hi-669	111	9	measure	measure	NOUN
hi-669	111	10	as	as	ADP
hi-669	111	11	readability	readability	NOUN
hi-669	111	12	is	be	AUX
hi-669	111	13	that	that	SCONJ
hi-669	111	14	it	it	PRON
hi-669	111	15	can	can	AUX
hi-669	111	16	potentially	potentially	ADV
hi-669	111	17	measure	measure	VERB
hi-669	111	18	non	non	ADJ
hi-669	111	19	-	-	ADJ
hi-669	111	20	financial	financial	ADJ
hi-669	111	21	information	information	NOUN
hi-669	111	22	.	.	PUNCT
hi-669	112	1	the	the	DET
hi-669	112	2	above	above	ADV
hi-669	112	3	-	-	PUNCT
hi-669	112	4	mentioned	mention	VERB
hi-669	112	5	studies	study	NOUN
hi-669	112	6	provide	provide	VERB
hi-669	112	7	the	the	DET
hi-669	112	8	significance	significance	NOUN
hi-669	112	9	of	of	ADP
hi-669	112	10	readability	readability	NOUN
hi-669	112	11	.	.	PUNCT
hi-669	113	1	the	the	DET
hi-669	113	2	main	main	ADJ
hi-669	113	3	channel	channel	NOUN
hi-669	113	4	for	for	ADP
hi-669	113	5	conveying	convey	VERB
hi-669	113	6	corporate	corporate	ADJ
hi-669	113	7	information	information	NOUN
hi-669	113	8	is	be	AUX
hi-669	113	9	annual	annual	ADJ
hi-669	113	10	reports	report	NOUN
hi-669	113	11	.	.	PUNCT
hi-669	114	1	however	however	ADV
hi-669	114	2	,	,	PUNCT
hi-669	114	3	understanding	understand	VERB
hi-669	114	4	available	available	ADJ
hi-669	114	5	information	information	NOUN
hi-669	114	6	is	be	AUX
hi-669	114	7	equally	equally	ADV
hi-669	114	8	important	important	ADJ
hi-669	114	9	.	.	PUNCT
hi-669	115	1	the	the	DET
hi-669	115	2	annual	annual	ADJ
hi-669	115	3	report	report	NOUN
hi-669	115	4	of	of	ADP
hi-669	115	5	sharê‘ah	sharê‘ah	NOUN
hi-669	115	6	banks	bank	NOUN
hi-669	115	7	provides	provide	VERB
hi-669	115	8	details	detail	NOUN
hi-669	115	9	about	about	ADP
hi-669	115	10	their	their	PRON
hi-669	115	11	operations	operation	NOUN
hi-669	115	12	and	and	CCONJ
hi-669	115	13	products	product	NOUN
hi-669	115	14	.	.	PUNCT
hi-669	116	1	these	these	DET
hi-669	116	2	reports	report	NOUN
hi-669	116	3	also	also	ADV
hi-669	116	4	contain	contain	VERB
hi-669	116	5	some	some	DET
hi-669	116	6	specific	specific	ADJ
hi-669	116	7	sharê‘ah	sharê‘ah	NOUN
hi-669	116	8	-	-	PUNCT
hi-669	116	9	related	relate	VERB
hi-669	116	10	information	information	NOUN
hi-669	116	11	.	.	PUNCT
hi-669	117	1	using	use	VERB
hi-669	117	2	complex	complex	ADJ
hi-669	117	3	words	word	NOUN
hi-669	117	4	and	and	CCONJ
hi-669	117	5	terms	term	NOUN
hi-669	117	6	may	may	AUX
hi-669	117	7	make	make	VERB
hi-669	117	8	it	it	PRON
hi-669	117	9	difficult	difficult	ADJ
hi-669	117	10	for	for	SCONJ
hi-669	117	11	stakeholders	stakeholder	NOUN
hi-669	117	12	to	to	PART
hi-669	117	13	understand	understand	VERB
hi-669	117	14	that	that	DET
hi-669	117	15	information	information	NOUN
hi-669	117	16	.	.	PUNCT
hi-669	118	1	thus	thus	ADV
hi-669	118	2	,	,	PUNCT
hi-669	118	3	information	information	NOUN
hi-669	118	4	disclosed	disclose	VERB
hi-669	118	5	in	in	ADP
hi-669	118	6	the	the	DET
hi-669	118	7	sharê‘ah	sharê‘ah	NOUN
hi-669	118	8	report	report	NOUN
hi-669	118	9	must	must	AUX
hi-669	118	10	be	be	AUX
hi-669	118	11	readable	readable	ADJ
hi-669	118	12	.	.	PUNCT
hi-669	119	1	therefore	therefore	ADV
hi-669	119	2	,	,	PUNCT
hi-669	119	3	it	it	PRON
hi-669	119	4	is	be	AUX
hi-669	119	5	important	important	ADJ
hi-669	119	6	to	to	PART
hi-669	119	7	consider	consider	VERB
hi-669	119	8	the	the	DET
hi-669	119	9	readability	readability	NOUN
hi-669	119	10	of	of	ADP
hi-669	119	11	full	full	ADV
hi-669	119	12	-	-	PUNCT
hi-669	119	13	fledged	fledged	ADJ
hi-669	119	14	and	and	CCONJ
hi-669	119	15	window	window	NOUN
hi-669	119	16	banking	banking	NOUN
hi-669	119	17	.	.	PUNCT
hi-669	120	1	ahmed	ahmed	PROPN
hi-669	120	2	et	et	PROPN
hi-669	120	3	al.47	al.47	PROPN
hi-669	120	4	have	have	AUX
hi-669	120	5	conducted	conduct	VERB
hi-669	120	6	readability	readability	NOUN
hi-669	120	7	of	of	ADP
hi-669	120	8	the	the	DET
hi-669	120	9	mission	mission	NOUN
hi-669	120	10	and	and	CCONJ
hi-669	120	11	vision	vision	NOUN
hi-669	120	12	statement	statement	NOUN
hi-669	120	13	of	of	ADP
hi-669	120	14	pakistani	pakistani	ADJ
hi-669	120	15	islamic	islamic	ADJ
hi-669	120	16	full	full	ADV
hi-669	120	17	-	-	PUNCT
hi-669	120	18	fledged	fledged	ADJ
hi-669	120	19	and	and	CCONJ
hi-669	120	20	window	window	NOUN
hi-669	120	21	banking	banking	NOUN
hi-669	120	22	.	.	PUNCT
hi-669	121	1	findings	finding	NOUN
hi-669	121	2	suggest	suggest	VERB
hi-669	121	3	the	the	DET
hi-669	121	4	window	window	NOUN
hi-669	121	5	banking	banking	NOUN
hi-669	121	6	mission	mission	NOUN
hi-669	121	7	statement	statement	NOUN
hi-669	121	8	is	be	AUX
hi-669	121	9	more	more	ADV
hi-669	121	10	readable	readable	ADJ
hi-669	121	11	than	than	ADP
hi-669	121	12	full	full	ADV
hi-669	121	13	-	-	PUNCT
hi-669	121	14	fledged	fledge	VERB
hi-669	121	15	banks	bank	NOUN
hi-669	121	16	.	.	PUNCT
hi-669	122	1	however	however	ADV
hi-669	122	2	,	,	PUNCT
hi-669	122	3	when	when	SCONJ
hi-669	122	4	one	one	PRON
hi-669	122	5	is	be	AUX
hi-669	122	6	concerned	concerned	ADJ
hi-669	122	7	about	about	ADP
hi-669	122	8	the	the	DET
hi-669	122	9	readability	readability	NOUN
hi-669	122	10	of	of	ADP
hi-669	122	11	sharê‘ah	sharê‘ah	NOUN
hi-669	122	12	disclosure	disclosure	NOUN
hi-669	122	13	of	of	ADP
hi-669	122	14	full	full	ADJ
hi-669	122	15	fledge	fledge	NOUN
hi-669	122	16	and	and	CCONJ
hi-669	122	17	window	window	NOUN
hi-669	122	18	islamic	islamic	ADJ
hi-669	122	19	banks	bank	NOUN
hi-669	122	20	,	,	PUNCT
hi-669	122	21	it	it	PRON
hi-669	122	22	can	can	AUX
hi-669	122	23	be	be	AUX
hi-669	122	24	deduced	deduce	VERB
hi-669	122	25	that	that	SCONJ
hi-669	122	26	since	since	SCONJ
hi-669	122	27	the	the	DET
hi-669	122	28	former	former	NOUN
hi-669	122	29	has	have	VERB
hi-669	122	30	more	more	ADJ
hi-669	122	31	expertise	expertise	NOUN
hi-669	122	32	than	than	ADP
hi-669	122	33	the	the	DET
hi-669	122	34	latter	latter	ADJ
hi-669	122	35	,	,	PUNCT
hi-669	122	36	their	their	PRON
hi-669	122	37	reports	report	NOUN
hi-669	122	38	are	be	AUX
hi-669	122	39	more	more	ADV
hi-669	122	40	readable	readable	ADJ
hi-669	122	41	.	.	PUNCT
hi-669	123	1	therefore	therefore	ADV
hi-669	123	2	,	,	PUNCT
hi-669	123	3	it	it	PRON
hi-669	123	4	is	be	AUX
hi-669	123	5	hypothesized	hypothesize	VERB
hi-669	123	6	that	that	SCONJ
hi-669	123	7	:	:	PUNCT
hi-669	123	8	h2	h2	NOUN
hi-669	123	9	:	:	PUNCT
hi-669	123	10	the	the	DET
hi-669	123	11	sharê‘ah	sharê‘ah	NOUN
hi-669	123	12	disclosure	disclosure	NOUN
hi-669	123	13	in	in	ADP
hi-669	123	14	the	the	DET
hi-669	123	15	reports	report	NOUN
hi-669	123	16	of	of	ADP
hi-669	123	17	full	full	ADV
hi-669	123	18	-	-	PUNCT
hi-669	123	19	fledged	fledged	ADJ
hi-669	123	20	islamic	islamic	ADJ
hi-669	123	21	banks	bank	NOUN
hi-669	123	22	is	be	AUX
hi-669	123	23	more	more	ADV
hi-669	123	24	readable	readable	ADJ
hi-669	123	25	than	than	ADP
hi-669	123	26	window	window	NOUN
hi-669	123	27	islamic	islamic	ADJ
hi-669	123	28	banks	bank	NOUN
hi-669	123	29	.	.	PUNCT
hi-669	124	1	3	3	X
hi-669	124	2	.	.	X
hi-669	124	3	research	research	NOUN
hi-669	124	4	methodology	methodology	NOUN
hi-669	124	5	3.1	3.1	NUM
hi-669	124	6	.	.	PUNCT
hi-669	124	7	sharê‘ah	sharê‘ah	NOUN
hi-669	124	8	disclosure	disclosure	PROPN
hi-669	124	9	index	index	NOUN
hi-669	124	10	to	to	PART
hi-669	124	11	test	test	VERB
hi-669	124	12	h1	h1	PROPN
hi-669	124	13	,	,	PUNCT
hi-669	124	14	the	the	DET
hi-669	124	15	sharê‘ah	sharê‘ah	NOUN
hi-669	124	16	disclosure	disclosure	NOUN
hi-669	124	17	index	index	NOUN
hi-669	124	18	is	be	AUX
hi-669	124	19	adapted	adapt	VERB
hi-669	124	20	from	from	ADP
hi-669	124	21	the	the	DET
hi-669	124	22	study	study	NOUN
hi-669	124	23	of	of	ADP
hi-669	124	24	ismail	ismail	PROPN
hi-669	124	25	et	et	PROPN
hi-669	125	1	al48	al48	PROPN
hi-669	125	2	.	.	PUNCT
hi-669	126	1	a	a	DET
hi-669	126	2	thorough	thorough	ADJ
hi-669	126	3	review	review	NOUN
hi-669	126	4	of	of	ADP
hi-669	126	5	the	the	DET
hi-669	126	6	sbp	sbp	NOUN
hi-669	126	7	sharê‘ah	sharê‘ah	NOUN
hi-669	126	8	governance	governance	NOUN
hi-669	126	9	framework	framework	NOUN
hi-669	126	10	constructs	construct	VERB
hi-669	126	11	it	it	PRON
hi-669	126	12	.	.	PUNCT
hi-669	127	1	it	it	PRON
hi-669	127	2	includes	include	VERB
hi-669	127	3	all	all	DET
hi-669	127	4	organs	organ	NOUN
hi-669	127	5	of	of	ADP
hi-669	127	6	sgf2018	sgf2018	NOUN
hi-669	127	7	.	.	PUNCT
hi-669	128	1	every	every	DET
hi-669	128	2	bank	bank	NOUN
hi-669	128	3	has	have	AUX
hi-669	128	4	been	be	AUX
hi-669	128	5	given	give	VERB
hi-669	128	6	a	a	DET
hi-669	128	7	score	score	NOUN
hi-669	128	8	based	base	VERB
hi-669	128	9	on	on	ADP
hi-669	128	10	the	the	DET
hi-669	128	11	whole	whole	ADJ
hi-669	128	12	sgf2018	sgf2018	NOUN
hi-669	128	13	disclosure	disclosure	NOUN
hi-669	128	14	items	item	NOUN
hi-669	128	15	in	in	ADP
hi-669	128	16	the	the	DET
hi-669	128	17	annual	annual	ADJ
hi-669	128	18	report	report	NOUN
hi-669	128	19	.	.	PUNCT
hi-669	129	1	the	the	DET
hi-669	129	2	items	item	NOUN
hi-669	129	3	are	be	AUX
hi-669	129	4	selected	select	VERB
hi-669	129	5	on	on	ADP
hi-669	129	6	a	a	DET
hi-669	129	7	quantifiable	quantifiable	ADJ
hi-669	129	8	basis	basis	NOUN
hi-669	129	9	.	.	PUNCT
hi-669	130	1	previous	previous	ADJ
hi-669	130	2	studies	study	NOUN
hi-669	130	3	49	49	NUM
hi-669	130	4	49	49	NUM
hi-669	130	5	50	50	NUM
hi-669	130	6	employ	employ	NOUN
hi-669	130	7	several	several	ADJ
hi-669	130	8	stages	stage	NOUN
hi-669	130	9	to	to	PART
hi-669	130	10	develop	develop	VERB
hi-669	130	11	a	a	DET
hi-669	130	12	disclosure	disclosure	NOUN
hi-669	130	13	index	index	NOUN
hi-669	130	14	.	.	PUNCT
hi-669	131	1	therefore	therefore	ADV
hi-669	131	2	,	,	PUNCT
hi-669	131	3	developing	develop	VERB
hi-669	131	4	an	an	DET
hi-669	131	5	index	index	NOUN
hi-669	131	6	requires	require	VERB
hi-669	131	7	three	three	NUM
hi-669	131	8	steps	step	NOUN
hi-669	131	9	.	.	PUNCT
hi-669	132	1	first	first	ADV
hi-669	132	2	,	,	PUNCT
hi-669	132	3	to	to	PART
hi-669	132	4	measure	measure	VERB
hi-669	132	5	disclosure	disclosure	NOUN
hi-669	132	6	,	,	PUNCT
hi-669	132	7	the	the	DET
hi-669	132	8	items	item	NOUN
hi-669	132	9	in	in	ADP
hi-669	132	10	the	the	DET
hi-669	132	11	index	index	NOUN
hi-669	132	12	are	be	AUX
hi-669	132	13	developed	develop	VERB
hi-669	132	14	based	base	VERB
hi-669	132	15	on	on	ADP
hi-669	132	16	the	the	DET
hi-669	132	17	sharê‘ah	sharê‘ah	NOUN
hi-669	132	18	governance	governance	NOUN
hi-669	132	19	framework	framework	NOUN
hi-669	132	20	2018	2018	NUM
hi-669	132	21	issued	issue	VERB
hi-669	132	22	by	by	ADP
hi-669	132	23	sbp	sbp	PROPN
hi-669	132	24	.	.	PUNCT
hi-669	133	1	second	second	ADJ
hi-669	133	2	,	,	PUNCT
hi-669	133	3	items	item	NOUN
hi-669	133	4	included	include	VERB
hi-669	133	5	in	in	ADP
hi-669	133	6	the	the	DET
hi-669	133	7	index	index	NOUN
hi-669	133	8	are	be	AUX
hi-669	133	9	selected	select	VERB
hi-669	133	10	carefully	carefully	ADV
hi-669	133	11	by	by	ADP
hi-669	133	12	reading	read	VERB
hi-669	133	13	sgf-2018	sgf-2018	NOUN
hi-669	133	14	,	,	PUNCT
hi-669	133	15	and	and	CCONJ
hi-669	133	16	third	third	ADV
hi-669	133	17	,	,	PUNCT
hi-669	133	18	selecting	select	VERB
hi-669	133	19	main	main	ADJ
hi-669	133	20	dimensions	dimension	NOUN
hi-669	133	21	based	base	VERB
hi-669	133	22	on	on	ADP
hi-669	133	23	72	72	NUM
hi-669	133	24	shari’ah	shari’ah	NOUN
hi-669	133	25	disclosure	disclosure	NOUN
hi-669	133	26	and	and	CCONJ
hi-669	133	27	…	…	PUNCT
hi-669	133	28	governance	governance	NOUN
hi-669	133	29	organs	organ	NOUN
hi-669	133	30	.	.	PUNCT
hi-669	134	1	there	there	PRON
hi-669	134	2	are	be	VERB
hi-669	134	3	eight	eight	NUM
hi-669	134	4	organs	organ	NOUN
hi-669	134	5	,	,	PUNCT
hi-669	134	6	bods	bod	NOUN
hi-669	134	7	,	,	PUNCT
hi-669	134	8	executive	executive	ADJ
hi-669	134	9	management	management	NOUN
hi-669	134	10	,	,	PUNCT
hi-669	134	11	sharê‘ah	sharê‘ah	PROPN
hi-669	134	12	board	board	NOUN
hi-669	134	13	,	,	PUNCT
hi-669	134	14	resident	resident	ADJ
hi-669	134	15	sharê‘ah	sharê‘ah	PROPN
hi-669	134	16	board	board	PROPN
hi-669	134	17	member	member	NOUN
hi-669	134	18	,	,	PUNCT
hi-669	134	19	sharê‘ah	sharê‘ah	NUM
hi-669	134	20	compliance	compliance	NOUN
hi-669	134	21	department	department	NOUN
hi-669	134	22	,	,	PUNCT
hi-669	134	23	product	product	NOUN
hi-669	134	24	development	development	NOUN
hi-669	134	25	,	,	PUNCT
hi-669	134	26	internal	internal	ADJ
hi-669	134	27	shari’ah	shari’ah	NOUN
hi-669	134	28	audit	audit	NOUN
hi-669	134	29	,	,	PUNCT
hi-669	134	30	and	and	CCONJ
hi-669	134	31	external	external	ADJ
hi-669	134	32	sharê‘ah	sharê‘ah	NOUN
hi-669	134	33	audit	audit	NOUN
hi-669	134	34	.	.	PUNCT
hi-669	135	1	the	the	DET
hi-669	135	2	index	index	NOUN
hi-669	135	3	consists	consist	VERB
hi-669	135	4	of	of	ADP
hi-669	135	5	31	31	NUM
hi-669	135	6	items	item	NOUN
hi-669	135	7	;	;	PUNCT
hi-669	135	8	the	the	DET
hi-669	135	9	dimensions	dimension	NOUN
hi-669	135	10	show	show	VERB
hi-669	135	11	to	to	PART
hi-669	135	12	determine	determine	VERB
hi-669	135	13	the	the	DET
hi-669	135	14	level	level	NOUN
hi-669	135	15	of	of	ADP
hi-669	135	16	governance	governance	NOUN
hi-669	135	17	disclosure	disclosure	NOUN
hi-669	135	18	using	use	VERB
hi-669	135	19	the	the	DET
hi-669	135	20	index	index	NOUN
hi-669	135	21	in	in	ADP
hi-669	135	22	each	each	DET
hi-669	135	23	governance	governance	NOUN
hi-669	135	24	section	section	NOUN
hi-669	135	25	of	of	ADP
hi-669	135	26	an	an	DET
hi-669	135	27	annual	annual	ADJ
hi-669	135	28	report	report	NOUN
hi-669	135	29	.	.	PUNCT
hi-669	136	1	after	after	ADP
hi-669	136	2	the	the	DET
hi-669	136	3	development	development	NOUN
hi-669	136	4	of	of	ADP
hi-669	136	5	the	the	DET
hi-669	136	6	index	index	NOUN
hi-669	136	7	,	,	PUNCT
hi-669	136	8	the	the	DET
hi-669	136	9	formula	formula	NOUN
hi-669	136	10	for	for	ADP
hi-669	136	11	calculating	calculate	VERB
hi-669	136	12	the	the	DET
hi-669	136	13	mean	mean	NOUN
hi-669	136	14	is	be	AUX
hi-669	136	15	as	as	SCONJ
hi-669	136	16	follows	follow	VERB
hi-669	136	17	:	:	PUNCT
hi-669	136	18	sgdi=	sgdi=	NUM
hi-669	136	19	∑	∑	PUNCT
hi-669	137	1	𝑿𝒊𝒋	𝑿𝒊𝒋	PROPN
hi-669	137	2	𝒏𝒋	𝒏𝒋	NOUN
hi-669	137	3	𝒕=𝟏	𝒕=𝟏	X
hi-669	137	4	𝒏𝒋	𝒏𝒋	NOUN
hi-669	137	5	where	where	SCONJ
hi-669	137	6	n	n	PRON
hi-669	137	7	is	be	AUX
hi-669	137	8	the	the	DET
hi-669	137	9	estimated	estimate	VERB
hi-669	137	10	number	number	NOUN
hi-669	137	11	of	of	ADP
hi-669	137	12	items	item	NOUN
hi-669	137	13	disclosed	disclose	VERB
hi-669	137	14	by	by	ADP
hi-669	137	15	the	the	DET
hi-669	137	16	jth	jth	PROPN
hi-669	137	17	bank	bank	PROPN
hi-669	137	18	,	,	PUNCT
hi-669	138	1	multiplication	multiplication	NOUN
hi-669	138	2	term	term	NOUN
hi-669	138	3	𝑋𝑖𝑗	𝑋𝑖𝑗	PROPN
hi-669	138	4	is	be	AUX
hi-669	138	5	1	1	NUM
hi-669	138	6	if	if	SCONJ
hi-669	138	7	an	an	DET
hi-669	138	8	item	item	NOUN
hi-669	138	9	is	be	AUX
hi-669	138	10	disclosed	disclose	VERB
hi-669	138	11	fully	fully	ADV
hi-669	138	12	,	,	PUNCT
hi-669	138	13	0.5	0.5	NUM
hi-669	138	14	if	if	SCONJ
hi-669	138	15	partial	partial	ADJ
hi-669	138	16	disclosure	disclosure	NOUN
hi-669	138	17	is	be	AUX
hi-669	138	18	provided	provide	VERB
hi-669	138	19	,	,	PUNCT
hi-669	138	20	and	and	CCONJ
hi-669	138	21	otherwise	otherwise	ADV
hi-669	138	22	0	0	X
hi-669	138	23	.	.	PUNCT
hi-669	138	24	to	to	PART
hi-669	138	25	compare	compare	VERB
hi-669	138	26	the	the	DET
hi-669	138	27	means	mean	NOUN
hi-669	138	28	of	of	ADP
hi-669	138	29	each	each	DET
hi-669	138	30	group	group	NOUN
hi-669	138	31	,	,	PUNCT
hi-669	138	32	the	the	DET
hi-669	138	33	paired	pair	VERB
hi-669	138	34	-	-	PUNCT
hi-669	138	35	sample	sample	NOUN
hi-669	138	36	ttest	ttest	NOUN
hi-669	138	37	is	be	AUX
hi-669	138	38	applied	apply	VERB
hi-669	138	39	to	to	PART
hi-669	138	40	examine	examine	VERB
hi-669	138	41	the	the	DET
hi-669	138	42	difference	difference	NOUN
hi-669	138	43	between	between	ADP
hi-669	138	44	means	mean	NOUN
hi-669	138	45	of	of	ADP
hi-669	138	46	fullfledged	fullfledged	NOUN
hi-669	138	47	and	and	CCONJ
hi-669	138	48	window	window	NOUN
hi-669	138	49	islamic	islamic	ADJ
hi-669	138	50	banks	bank	NOUN
hi-669	138	51	for	for	ADP
hi-669	138	52	five	five	NUM
hi-669	138	53	years	year	NOUN
hi-669	138	54	sample	sample	NOUN
hi-669	138	55	and	and	CCONJ
hi-669	138	56	compare	compare	VERB
hi-669	138	57	the	the	DET
hi-669	138	58	level	level	NOUN
hi-669	138	59	of	of	ADP
hi-669	138	60	disclosure	disclosure	NOUN
hi-669	138	61	of	of	ADP
hi-669	138	62	other	other	ADJ
hi-669	138	63	countries	country	NOUN
hi-669	138	64	and	and	CCONJ
hi-669	138	65	pakistan	pakistan	PROPN
hi-669	138	66	.	.	PUNCT
hi-669	139	1	lone	lone	PROPN
hi-669	139	2	et	et	PROPN
hi-669	139	3	al	al	PROPN
hi-669	139	4	.	.	PROPN
hi-669	139	5	,51	,51	PUNCT
hi-669	139	6	used	use	VERB
hi-669	139	7	a	a	DET
hi-669	139	8	t	t	NOUN
hi-669	139	9	-	-	PUNCT
hi-669	139	10	test	test	NOUN
hi-669	139	11	to	to	PART
hi-669	139	12	compare	compare	VERB
hi-669	139	13	the	the	DET
hi-669	139	14	csr	csr	NOUN
hi-669	139	15	disclosure	disclosure	NOUN
hi-669	139	16	of	of	ADP
hi-669	139	17	each	each	DET
hi-669	139	18	sector	sector	NOUN
hi-669	139	19	.	.	PUNCT
hi-669	140	1	3.2	3.2	NUM
hi-669	140	2	.	.	PUNCT
hi-669	141	1	the	the	DET
hi-669	141	2	readability	readability	NOUN
hi-669	141	3	measures	measure	NOUN
hi-669	141	4	:	:	PUNCT
hi-669	141	5	we	we	PRON
hi-669	141	6	first	first	ADV
hi-669	141	7	converted	convert	VERB
hi-669	141	8	sharê‘ah	sharê‘ah	NOUN
hi-669	141	9	disclosure	disclosure	NOUN
hi-669	141	10	pdf	pdf	NOUN
hi-669	141	11	files	file	NOUN
hi-669	141	12	into	into	ADP
hi-669	141	13	html	html	NOUN
hi-669	141	14	text	text	NOUN
hi-669	141	15	files	file	NOUN
hi-669	141	16	to	to	PART
hi-669	141	17	compute	compute	VERB
hi-669	141	18	readability	readability	NOUN
hi-669	141	19	.	.	PUNCT
hi-669	142	1	tables	table	NOUN
hi-669	142	2	and	and	CCONJ
hi-669	142	3	figures	figure	NOUN
hi-669	142	4	,	,	PUNCT
hi-669	142	5	and	and	CCONJ
hi-669	142	6	numbers	number	NOUN
hi-669	142	7	were	be	AUX
hi-669	142	8	deleted	delete	VERB
hi-669	142	9	from	from	ADP
hi-669	142	10	the	the	DET
hi-669	142	11	text	text	NOUN
hi-669	142	12	.	.	PUNCT
hi-669	143	1	the	the	DET
hi-669	143	2	calculation	calculation	NOUN
hi-669	143	3	of	of	ADP
hi-669	143	4	the	the	DET
hi-669	143	5	sharê‘ah	sharê‘ah	NOUN
hi-669	143	6	report	report	NOUN
hi-669	143	7	is	be	AUX
hi-669	143	8	based	base	VERB
hi-669	143	9	on	on	ADP
hi-669	143	10	the	the	DET
hi-669	143	11	remaining	remain	VERB
hi-669	143	12	text	text	NOUN
hi-669	143	13	.	.	PUNCT
hi-669	144	1	we	we	PRON
hi-669	144	2	used	use	VERB
hi-669	144	3	the	the	DET
hi-669	144	4	bog	bog	NOUN
hi-669	144	5	index52	index52	NOUN
hi-669	144	6	to	to	PART
hi-669	144	7	capture	capture	VERB
hi-669	144	8	a	a	DET
hi-669	144	9	broader	broad	ADJ
hi-669	144	10	set	set	NOUN
hi-669	144	11	of	of	ADP
hi-669	144	12	plain	plain	ADJ
hi-669	144	13	english	english	PROPN
hi-669	144	14	attributes	attribute	VERB
hi-669	144	15	.	.	PUNCT
hi-669	145	1	it	it	PRON
hi-669	145	2	captures	capture	VERB
hi-669	145	3	the	the	DET
hi-669	145	4	plain	plain	ADJ
hi-669	145	5	english	english	ADJ
hi-669	145	6	writing	writing	NOUN
hi-669	145	7	attributes	attribute	NOUN
hi-669	145	8	.	.	PUNCT
hi-669	146	1	the	the	DET
hi-669	146	2	bog	bog	NOUN
hi-669	146	3	index	index	NOUN
hi-669	146	4	summarizes	summarize	VERB
hi-669	146	5	those	those	DET
hi-669	146	6	writings	writing	NOUN
hi-669	146	7	that	that	PRON
hi-669	146	8	make	make	VERB
hi-669	146	9	readers	reader	NOUN
hi-669	146	10	bog	bog	VERB
hi-669	146	11	down	down	ADP
hi-669	146	12	.	.	PUNCT
hi-669	147	1	it	it	PRON
hi-669	147	2	is	be	AUX
hi-669	147	3	calculated	calculate	VERB
hi-669	147	4	as	as	ADP
hi-669	147	5	:	:	PUNCT
hi-669	147	6	bog	bog	NOUN
hi-669	147	7	index	index	NOUN
hi-669	147	8	=	=	NOUN
hi-669	147	9	sentence	sentence	NOUN
hi-669	147	10	bog	bog	NOUN
hi-669	147	11	+	+	CCONJ
hi-669	147	12	word	word	NOUN
hi-669	147	13	bog	bog	NOUN
hi-669	147	14	–	–	PUNCT
hi-669	147	15	pep	pep	NOUN
hi-669	147	16	,	,	PUNCT
hi-669	147	17	where	where	SCONJ
hi-669	147	18	,	,	PUNCT
hi-669	147	19	the	the	PRON
hi-669	147	20	higher	high	ADJ
hi-669	147	21	the	the	DET
hi-669	147	22	bog	bog	NOUN
hi-669	147	23	index	index	NOUN
hi-669	147	24	lower	low	ADJ
hi-669	147	25	the	the	DET
hi-669	147	26	readability	readability	NOUN
hi-669	147	27	.	.	PUNCT
hi-669	148	1	the	the	DET
hi-669	148	2	first	first	ADJ
hi-669	148	3	component	component	NOUN
hi-669	148	4	,	,	PUNCT
hi-669	148	5	sentence	sentence	NOUN
hi-669	148	6	bog	bog	NOUN
hi-669	148	7	,	,	PUNCT
hi-669	148	8	identifies	identify	VERB
hi-669	148	9	problems	problem	NOUN
hi-669	148	10	with	with	ADP
hi-669	148	11	readability	readability	NOUN
hi-669	148	12	caused	cause	VERB
hi-669	148	13	by	by	ADP
hi-669	148	14	sentence	sentence	NOUN
hi-669	148	15	length	length	NOUN
hi-669	148	16	and	and	CCONJ
hi-669	148	17	with	with	ADP
hi-669	148	18	longer	long	ADJ
hi-669	148	19	sentences	sentence	NOUN
hi-669	148	20	having	have	VERB
hi-669	148	21	a	a	DET
hi-669	148	22	higher	high	ADJ
hi-669	148	23	bog	bog	NOUN
hi-669	148	24	index	index	NOUN
hi-669	148	25	.	.	PUNCT
hi-669	149	1	the	the	DET
hi-669	149	2	program	program	NOUN
hi-669	149	3	determines	determine	VERB
hi-669	149	4	the	the	DET
hi-669	149	5	typical	typical	ADJ
hi-669	149	6	sentence	sentence	NOUN
hi-669	149	7	length	length	NOUN
hi-669	149	8	for	for	ADP
hi-669	149	9	the	the	DET
hi-669	149	10	entire	entire	ADJ
hi-669	149	11	document	document	NOUN
hi-669	149	12	.	.	PUNCT
hi-669	150	1	the	the	DET
hi-669	150	2	typical	typical	ADJ
hi-669	150	3	long	long	ADJ
hi-669	150	4	sentence	sentence	NOUN
hi-669	150	5	limit	limit	NOUN
hi-669	150	6	of	of	ADP
hi-669	150	7	35	35	NUM
hi-669	150	8	words	word	NOUN
hi-669	150	9	per	per	ADP
hi-669	150	10	sentence	sentence	NOUN
hi-669	150	11	is	be	AUX
hi-669	150	12	then	then	ADV
hi-669	150	13	squared	square	VERB
hi-669	150	14	to	to	PART
hi-669	150	15	determine	determine	VERB
hi-669	150	16	the	the	DET
hi-669	150	17	average	average	ADJ
hi-669	150	18	length	length	NOUN
hi-669	150	19	.	.	PUNCT
hi-669	151	1	the	the	DET
hi-669	151	2	second	second	ADJ
hi-669	151	3	component	component	NOUN
hi-669	151	4	,	,	PUNCT
hi-669	151	5	based	base	VERB
hi-669	151	6	on	on	ADP
hi-669	151	7	the	the	DET
hi-669	151	8	word	word	NOUN
hi-669	151	9	bog	bog	NOUN
hi-669	151	10	contains	contain	VERB
hi-669	151	11	two	two	NUM
hi-669	151	12	parts	part	NOUN
hi-669	151	13	.	.	PUNCT
hi-669	152	1	to	to	PART
hi-669	152	2	be	be	AUX
hi-669	152	3	more	more	ADV
hi-669	152	4	precise	precise	ADJ
hi-669	152	5	,	,	PUNCT
hi-669	152	6	word	word	ADJ
hi-669	152	7	bog	bog	NOUN
hi-669	152	8	is	be	AUX
hi-669	152	9	computed	compute	VERB
hi-669	152	10	as	as	ADP
hi-669	152	11	the	the	DET
hi-669	152	12	total	total	ADJ
hi-669	152	13	problems	problem	NOUN
hi-669	152	14	in	in	ADP
hi-669	152	15	plain	plain	ADJ
hi-669	152	16	english	english	NOUN
hi-669	152	17	and	and	CCONJ
hi-669	152	18	word	word	NOUN
hi-669	152	19	difficulty	difficulty	NOUN
hi-669	152	20	multiplied	multiply	VERB
hi-669	152	21	by	by	ADP
hi-669	152	22	250	250	NUM
hi-669	152	23	hamdard	hamdard	ADJ
hi-669	152	24	islamicus	islamicus	NOUN
hi-669	152	25	vol	vol	NOUN
hi-669	152	26	.	.	PUNCT
hi-669	153	1	xlvi	xlvi	PROPN
hi-669	153	2	,	,	PUNCT
hi-669	153	3	no	no	INTJ
hi-669	153	4	.	.	NOUN
hi-669	153	5	2	2	NUM
hi-669	153	6	73	73	NUM
hi-669	153	7	and	and	CCONJ
hi-669	153	8	divided	divide	VERB
hi-669	153	9	by	by	ADP
hi-669	153	10	the	the	DET
hi-669	153	11	total	total	ADJ
hi-669	153	12	number	number	NOUN
hi-669	153	13	of	of	ADP
hi-669	153	14	words	word	NOUN
hi-669	153	15	.	.	PUNCT
hi-669	154	1	the	the	DET
hi-669	154	2	second	second	ADJ
hi-669	154	3	subcomponent	subcomponent	NOUN
hi-669	154	4	is	be	AUX
hi-669	154	5	based	base	VERB
hi-669	154	6	on	on	ADP
hi-669	154	7	the	the	DET
hi-669	154	8	word	word	NOUN
hi-669	154	9	difficulty	difficulty	NOUN
hi-669	154	10	of	of	ADP
hi-669	154	11	general	general	ADJ
hi-669	154	12	vocabulary	vocabulary	NOUN
hi-669	154	13	.	.	PUNCT
hi-669	155	1	the	the	DET
hi-669	155	2	bog	bog	NOUN
hi-669	155	3	index	index	NOUN
hi-669	155	4	measures	measure	VERB
hi-669	155	5	the	the	DET
hi-669	155	6	difficulty	difficulty	NOUN
hi-669	155	7	using	use	VERB
hi-669	155	8	predetermined	predetermine	VERB
hi-669	155	9	200,000	200,000	NUM
hi-669	155	10	words	word	NOUN
hi-669	155	11	based	base	VERB
hi-669	155	12	on	on	ADP
hi-669	155	13	familiarity	familiarity	NOUN
hi-669	155	14	and	and	CCONJ
hi-669	155	15	precision	precision	NOUN
hi-669	155	16	.	.	PUNCT
hi-669	156	1	the	the	DET
hi-669	156	2	final	final	ADJ
hi-669	156	3	component	component	NOUN
hi-669	156	4	,	,	PUNCT
hi-669	156	5	i.e.	i.e.	X
hi-669	156	6	,	,	PUNCT
hi-669	156	7	pep	pep	INTJ
hi-669	156	8	,	,	PUNCT
hi-669	156	9	highlights	highlight	NOUN
hi-669	156	10	writing	write	VERB
hi-669	156	11	characteristics	characteristic	NOUN
hi-669	156	12	that	that	PRON
hi-669	156	13	make	make	VERB
hi-669	156	14	it	it	PRON
hi-669	156	15	easier	easy	ADJ
hi-669	156	16	for	for	SCONJ
hi-669	156	17	readers	reader	NOUN
hi-669	156	18	to	to	PART
hi-669	156	19	understand	understand	VERB
hi-669	156	20	texts	text	NOUN
hi-669	156	21	.	.	PUNCT
hi-669	157	1	this	this	DET
hi-669	157	2	part	part	NOUN
hi-669	157	3	of	of	ADP
hi-669	157	4	the	the	DET
hi-669	157	5	bog	bog	NOUN
hi-669	157	6	index	index	NOUN
hi-669	157	7	considers	consider	VERB
hi-669	157	8	good	good	ADJ
hi-669	157	9	writing	writing	NOUN
hi-669	157	10	by	by	ADP
hi-669	157	11	adding	add	VERB
hi-669	157	12	elements	element	NOUN
hi-669	157	13	like	like	ADP
hi-669	157	14	names	name	NOUN
hi-669	157	15	and	and	CCONJ
hi-669	157	16	fascinating	fascinating	ADJ
hi-669	157	17	words	word	NOUN
hi-669	157	18	,	,	PUNCT
hi-669	157	19	which	which	PRON
hi-669	157	20	tend	tend	VERB
hi-669	157	21	to	to	PART
hi-669	157	22	make	make	VERB
hi-669	157	23	writing	write	VERB
hi-669	157	24	more	more	ADV
hi-669	157	25	interesting	interesting	ADJ
hi-669	157	26	.	.	PUNCT
hi-669	158	1	4	4	X
hi-669	158	2	.	.	X
hi-669	158	3	findings	finding	VERB
hi-669	158	4	4.1	4.1	NUM
hi-669	158	5	.	.	PUNCT
hi-669	159	1	sharê‘ah	sharê‘ah	NOUN
hi-669	159	2	disclosure	disclosure	VERB
hi-669	159	3	the	the	DET
hi-669	159	4	disclosure	disclosure	NOUN
hi-669	159	5	level	level	NOUN
hi-669	159	6	of	of	ADP
hi-669	159	7	islamic	islamic	ADJ
hi-669	159	8	window	window	NOUN
hi-669	159	9	and	and	CCONJ
hi-669	159	10	full	full	ADV
hi-669	159	11	-	-	PUNCT
hi-669	159	12	fledged	fledge	VERB
hi-669	159	13	banks	bank	NOUN
hi-669	159	14	through	through	ADP
hi-669	159	15	the	the	DET
hi-669	159	16	years	year	NOUN
hi-669	159	17	(	(	PUNCT
hi-669	159	18	2017	2017	NUM
hi-669	159	19	-	-	SYM
hi-669	159	20	2021	2021	NUM
hi-669	159	21	)	)	PUNCT
hi-669	159	22	is	be	AUX
hi-669	159	23	presented	present	VERB
hi-669	159	24	in	in	ADP
hi-669	159	25	tables	table	NOUN
hi-669	159	26	4.1	4.1	NUM
hi-669	159	27	and	and	CCONJ
hi-669	159	28	4.2	4.2	NUM
hi-669	159	29	.	.	PUNCT
hi-669	160	1	table	table	NOUN
hi-669	160	2	4.1	4.1	NUM
hi-669	160	3	shows	show	VERB
hi-669	160	4	that	that	SCONJ
hi-669	160	5	summit	summit	NOUN
hi-669	160	6	bank	bank	NOUN
hi-669	160	7	has	have	VERB
hi-669	160	8	the	the	DET
hi-669	160	9	highest	high	ADJ
hi-669	160	10	disclosure	disclosure	NOUN
hi-669	160	11	at	at	ADP
hi-669	160	12	70	70	NUM
hi-669	160	13	%	%	NOUN
hi-669	160	14	,	,	PUNCT
hi-669	160	15	while	while	SCONJ
hi-669	160	16	allied	allied	ADJ
hi-669	160	17	bank	bank	PROPN
hi-669	160	18	and	and	CCONJ
hi-669	160	19	habib	habib	PROPN
hi-669	160	20	metropolitan	metropolitan	PROPN
hi-669	160	21	bank	bank	PROPN
hi-669	160	22	have	have	VERB
hi-669	160	23	the	the	DET
hi-669	160	24	lowest	low	ADJ
hi-669	160	25	at	at	ADP
hi-669	160	26	41	41	NUM
hi-669	160	27	%	%	NOUN
hi-669	160	28	.	.	PUNCT
hi-669	161	1	disclosure	disclosure	NOUN
hi-669	161	2	level	level	NOUN
hi-669	161	3	of	of	ADP
hi-669	161	4	window	window	NOUN
hi-669	161	5	islamic	islamic	ADJ
hi-669	161	6	banks	bank	NOUN
hi-669	161	7	banks	bank	NOUN
hi-669	161	8	2017	2017	NUM
hi-669	161	9	2018	2018	NUM
hi-669	161	10	2019	2019	NUM
hi-669	161	11	2020	2020	NUM
hi-669	161	12	2021	2021	NUM
hi-669	161	13	average	average	ADJ
hi-669	161	14	summit	summit	NOUN
hi-669	161	15	66	66	NUM
hi-669	161	16	%	%	NOUN
hi-669	161	17	66	66	NUM
hi-669	161	18	%	%	NOUN
hi-669	161	19	66	66	NUM
hi-669	161	20	%	%	NOUN
hi-669	161	21	66	66	NUM
hi-669	161	22	%	%	NOUN
hi-669	161	23	60	60	NUM
hi-669	161	24	%	%	NOUN
hi-669	161	25	65	65	NUM
hi-669	161	26	%	%	NOUN
hi-669	161	27	ubl	ubl	NOUN
hi-669	161	28	65	65	NUM
hi-669	161	29	%	%	NOUN
hi-669	161	30	65	65	NUM
hi-669	161	31	%	%	NOUN
hi-669	161	32	65	65	NUM
hi-669	161	33	%	%	NOUN
hi-669	161	34	65	65	NUM
hi-669	161	35	%	%	NOUN
hi-669	161	36	65	65	NUM
hi-669	161	37	%	%	NOUN
hi-669	161	38	65	65	NUM
hi-669	161	39	%	%	NOUN
hi-669	161	40	faysal	faysal	PROPN
hi-669	161	41	bank	bank	PROPN
hi-669	161	42	65	65	NUM
hi-669	161	43	%	%	NOUN
hi-669	161	44	65	65	NUM
hi-669	161	45	%	%	NOUN
hi-669	161	46	65	65	NUM
hi-669	161	47	%	%	NOUN
hi-669	161	48	65	65	NUM
hi-669	161	49	%	%	NOUN
hi-669	161	50	58	58	NUM
hi-669	161	51	%	%	NOUN
hi-669	161	52	63	63	NUM
hi-669	161	53	%	%	NOUN
hi-669	161	54	nbp	nbp	PROPN
hi-669	161	55	61	61	NUM
hi-669	161	56	%	%	NOUN
hi-669	161	57	61	61	NUM
hi-669	161	58	%	%	NOUN
hi-669	161	59	60	60	NUM
hi-669	161	60	%	%	NOUN
hi-669	161	61	60	60	NUM
hi-669	161	62	%	%	NOUN
hi-669	161	63	63	63	NUM
hi-669	161	64	%	%	NOUN
hi-669	161	65	61	61	NUM
hi-669	161	66	%	%	NOUN
hi-669	161	67	soneri5	soneri5	NOUN
hi-669	161	68	bank	bank	NOUN
hi-669	162	1	60	60	NUM
hi-669	162	2	%	%	NOUN
hi-669	162	3	58	58	NUM
hi-669	162	4	%	%	NOUN
hi-669	162	5	58	58	NUM
hi-669	162	6	%	%	NOUN
hi-669	162	7	58	58	NUM
hi-669	162	8	%	%	NOUN
hi-669	162	9	53	53	NUM
hi-669	162	10	%	%	NOUN
hi-669	162	11	57	57	NUM
hi-669	162	12	%	%	NOUN
hi-669	162	13	bank	bank	NOUN
hi-669	162	14	of	of	ADP
hi-669	162	15	khyber	khyber	PROPN
hi-669	162	16	58	58	NUM
hi-669	162	17	%	%	NOUN
hi-669	162	18	58	58	NUM
hi-669	162	19	%	%	NOUN
hi-669	162	20	55	55	NUM
hi-669	162	21	%	%	NOUN
hi-669	162	22	58	58	NUM
hi-669	162	23	%	%	NOUN
hi-669	162	24	56	56	NUM
hi-669	162	25	%	%	NOUN
hi-669	162	26	57	57	NUM
hi-669	162	27	%	%	NOUN
hi-669	162	28	hbl	hbl	NOUN
hi-669	162	29	65	65	NUM
hi-669	162	30	%	%	NOUN
hi-669	162	31	55	55	NUM
hi-669	162	32	%	%	NOUN
hi-669	162	33	55	55	NUM
hi-669	162	34	%	%	NOUN
hi-669	162	35	55	55	NUM
hi-669	162	36	%	%	NOUN
hi-669	162	37	52	52	NUM
hi-669	162	38	%	%	NOUN
hi-669	162	39	56	56	NUM
hi-669	162	40	%	%	NOUN
hi-669	162	41	bank	bank	NOUN
hi-669	162	42	of	of	ADP
hi-669	162	43	punjab	punjab	ADJ
hi-669	162	44	55	55	NUM
hi-669	162	45	%	%	NOUN
hi-669	162	46	55	55	NUM
hi-669	162	47	%	%	NOUN
hi-669	162	48	55	55	NUM
hi-669	162	49	%	%	NOUN
hi-669	162	50	55	55	NUM
hi-669	162	51	%	%	NOUN
hi-669	162	52	53	53	NUM
hi-669	162	53	%	%	NOUN
hi-669	162	54	55	55	NUM
hi-669	162	55	%	%	NOUN
hi-669	162	56	standard	standard	NOUN
hi-669	162	57	chartered	charter	VERB
hi-669	162	58	52	52	NUM
hi-669	162	59	%	%	NOUN
hi-669	162	60	52	52	NUM
hi-669	162	61	%	%	NOUN
hi-669	162	62	52	52	NUM
hi-669	162	63	%	%	NOUN
hi-669	162	64	52	52	NUM
hi-669	162	65	%	%	NOUN
hi-669	162	66	52	52	NUM
hi-669	162	67	%	%	NOUN
hi-669	162	68	52	52	NUM
hi-669	162	69	%	%	NOUN
hi-669	162	70	bank	bank	NOUN
hi-669	162	71	alfalah	alfalah	NOUN
hi-669	162	72	44	44	NUM
hi-669	162	73	%	%	NOUN
hi-669	162	74	44	44	NUM
hi-669	162	75	%	%	NOUN
hi-669	162	76	44	44	NUM
hi-669	162	77	%	%	NOUN
hi-669	162	78	58	58	NUM
hi-669	162	79	%	%	NOUN
hi-669	162	80	44	44	NUM
hi-669	162	81	%	%	NOUN
hi-669	162	82	46	46	NUM
hi-669	162	83	%	%	NOUN
hi-669	162	84	askary	askary	ADJ
hi-669	162	85	44	44	NUM
hi-669	162	86	%	%	NOUN
hi-669	162	87	44	44	NUM
hi-669	162	88	%	%	NOUN
hi-669	162	89	40	40	NUM
hi-669	162	90	%	%	NOUN
hi-669	162	91	34	34	NUM
hi-669	162	92	%	%	NOUN
hi-669	162	93	50	50	NUM
hi-669	162	94	%	%	NOUN
hi-669	162	95	42	42	NUM
hi-669	162	96	%	%	NOUN
hi-669	162	97	bank	bank	NOUN
hi-669	162	98	alhabib	alhabib	NOUN
hi-669	162	99	42	42	NUM
hi-669	162	100	%	%	NOUN
hi-669	162	101	40	40	NUM
hi-669	162	102	%	%	NOUN
hi-669	162	103	53	53	NUM
hi-669	162	104	%	%	NOUN
hi-669	162	105	37	37	NUM
hi-669	162	106	%	%	NOUN
hi-669	162	107	37	37	NUM
hi-669	162	108	%	%	NOUN
hi-669	162	109	42	42	NUM
hi-669	162	110	%	%	NOUN
hi-669	162	111	hmp	hmp	VERB
hi-669	162	112	40	40	NUM
hi-669	162	113	%	%	NOUN
hi-669	162	114	48	48	NUM
hi-669	162	115	%	%	NOUN
hi-669	162	116	56	56	NUM
hi-669	162	117	%	%	NOUN
hi-669	162	118	40	40	NUM
hi-669	162	119	%	%	NOUN
hi-669	162	120	19	19	NUM
hi-669	162	121	%	%	NOUN
hi-669	162	122	41	41	NUM
hi-669	162	123	%	%	NOUN
hi-669	162	124	abl	abl	NOUN
hi-669	162	125	27	27	NUM
hi-669	162	126	%	%	NOUN
hi-669	162	127	47	47	NUM
hi-669	162	128	%	%	NOUN
hi-669	162	129	42	42	NUM
hi-669	162	130	%	%	NOUN
hi-669	162	131	45	45	NUM
hi-669	162	132	%	%	NOUN
hi-669	162	133	44	44	NUM
hi-669	162	134	%	%	NOUN
hi-669	162	135	41	41	NUM
hi-669	162	136	%	%	NOUN
hi-669	162	137	table	table	NOUN
hi-669	162	138	4.1	4.1	NUM
hi-669	162	139	.	.	PUNCT
hi-669	163	1	level	level	NOUN
hi-669	163	2	of	of	ADP
hi-669	163	3	disclosure	disclosure	NOUN
hi-669	163	4	of	of	ADP
hi-669	163	5	islamic	islamic	ADJ
hi-669	163	6	window	window	NOUN
hi-669	163	7	banks	bank	NOUN
hi-669	163	8	74	74	NUM
hi-669	163	9	shari’ah	shari’ah	NOUN
hi-669	163	10	disclosure	disclosure	NOUN
hi-669	163	11	and	and	CCONJ
hi-669	163	12	…	…	PUNCT
hi-669	163	13	looking	look	VERB
hi-669	163	14	at	at	ADP
hi-669	163	15	the	the	DET
hi-669	163	16	full	full	ADV
hi-669	163	17	-	-	PUNCT
hi-669	163	18	fledged	fledged	ADJ
hi-669	163	19	islamic	islamic	ADJ
hi-669	163	20	banks	bank	NOUN
hi-669	163	21	in	in	ADP
hi-669	163	22	table	table	NOUN
hi-669	163	23	4.2	4.2	NUM
hi-669	163	24	,	,	PUNCT
hi-669	163	25	again	again	ADV
hi-669	163	26	,	,	PUNCT
hi-669	163	27	meezan	meezan	NOUN
hi-669	163	28	has	have	VERB
hi-669	163	29	the	the	DET
hi-669	163	30	highest	high	ADJ
hi-669	163	31	score	score	NOUN
hi-669	163	32	,	,	PUNCT
hi-669	163	33	followed	follow	VERB
hi-669	163	34	by	by	ADP
hi-669	163	35	dubai	dubai	PROPN
hi-669	163	36	bank	bank	PROPN
hi-669	163	37	,	,	PUNCT
hi-669	163	38	which	which	PRON
hi-669	163	39	has	have	VERB
hi-669	163	40	55	55	NUM
hi-669	163	41	%	%	NOUN
hi-669	163	42	disclosure	disclosure	NOUN
hi-669	163	43	.	.	PUNCT
hi-669	164	1	al	al	PROPN
hi-669	164	2	-	-	PUNCT
hi-669	164	3	baraka	baraka	PROPN
hi-669	164	4	has	have	VERB
hi-669	164	5	the	the	DET
hi-669	164	6	lowest	low	ADJ
hi-669	164	7	level	level	NOUN
hi-669	164	8	of	of	ADP
hi-669	164	9	disclosure	disclosure	NOUN
hi-669	164	10	.	.	PUNCT
hi-669	165	1	interestingly	interestingly	ADV
hi-669	165	2	,	,	PUNCT
hi-669	165	3	it	it	PRON
hi-669	165	4	can	can	AUX
hi-669	165	5	be	be	AUX
hi-669	165	6	observed	observe	VERB
hi-669	165	7	that	that	SCONJ
hi-669	165	8	the	the	DET
hi-669	165	9	overall	overall	ADJ
hi-669	165	10	sharê‘ah	sharê‘ah	NOUN
hi-669	165	11	disclosure	disclosure	NOUN
hi-669	165	12	of	of	ADP
hi-669	165	13	islamic	islamic	ADJ
hi-669	165	14	window	window	NOUN
hi-669	165	15	banks	bank	NOUN
hi-669	165	16	is	be	AUX
hi-669	165	17	higher	high	ADJ
hi-669	165	18	than	than	ADP
hi-669	165	19	full	full	ADJ
hi-669	165	20	-	-	PUNCT
hi-669	165	21	fledged	fledge	VERB
hi-669	165	22	banks	bank	NOUN
hi-669	165	23	.	.	PUNCT
hi-669	166	1	disclosure	disclosure	NOUN
hi-669	166	2	level	level	NOUN
hi-669	166	3	of	of	ADP
hi-669	166	4	full	full	ADJ
hi-669	166	5	-	-	PUNCT
hi-669	166	6	fledged	fledged	ADJ
hi-669	166	7	islamic	islamic	ADJ
hi-669	166	8	banks	bank	NOUN
hi-669	166	9	banks	bank	NOUN
hi-669	166	10	2017	2017	NUM
hi-669	166	11	2018	2018	NUM
hi-669	166	12	2019	2019	NUM
hi-669	166	13	2020	2020	NUM
hi-669	166	14	2021	2021	NUM
hi-669	166	15	average	average	ADJ
hi-669	166	16	meezan	meezan	PROPN
hi-669	166	17	bank	bank	PROPN
hi-669	166	18	61	61	NUM
hi-669	166	19	%	%	NOUN
hi-669	166	20	68	68	NUM
hi-669	166	21	%	%	NOUN
hi-669	166	22	60	60	NUM
hi-669	166	23	%	%	NOUN
hi-669	166	24	82	82	NUM
hi-669	166	25	%	%	NOUN
hi-669	166	26	79	79	NUM
hi-669	166	27	%	%	NOUN
hi-669	166	28	70	70	NUM
hi-669	166	29	%	%	NOUN
hi-669	166	30	dubai	dubai	NOUN
hi-669	166	31	bank	bank	PROPN
hi-669	167	1	53	53	NUM
hi-669	167	2	%	%	NOUN
hi-669	167	3	53	53	NUM
hi-669	167	4	%	%	NOUN
hi-669	167	5	65	65	NUM
hi-669	167	6	%	%	NOUN
hi-669	167	7	52	52	NUM
hi-669	167	8	%	%	NOUN
hi-669	167	9	52	52	NUM
hi-669	167	10	%	%	NOUN
hi-669	167	11	55	55	NUM
hi-669	167	12	%	%	NOUN
hi-669	167	13	bank	bank	NOUN
hi-669	167	14	islami	islami	NOUN
hi-669	167	15	45	45	NUM
hi-669	167	16	%	%	NOUN
hi-669	167	17	65	65	NUM
hi-669	167	18	%	%	NOUN
hi-669	167	19	47	47	NUM
hi-669	167	20	%	%	NOUN
hi-669	167	21	61	61	NUM
hi-669	167	22	%	%	NOUN
hi-669	167	23	50	50	NUM
hi-669	167	24	%	%	NOUN
hi-669	167	25	54	54	NUM
hi-669	167	26	%	%	NOUN
hi-669	167	27	al	al	PROPN
hi-669	167	28	-	-	PUNCT
hi-669	167	29	baraka	baraka	VERB
hi-669	167	30	35	35	NUM
hi-669	167	31	%	%	NOUN
hi-669	167	32	37	37	NUM
hi-669	167	33	%	%	NOUN
hi-669	167	34	32	32	NUM
hi-669	167	35	%	%	NOUN
hi-669	167	36	32	32	NUM
hi-669	167	37	%	%	NOUN
hi-669	167	38	35	35	NUM
hi-669	167	39	%	%	NOUN
hi-669	167	40	35	35	NUM
hi-669	167	41	%	%	NOUN
hi-669	167	42	mib	mib	PROPN
hi-669	167	43	26	26	NUM
hi-669	167	44	%	%	NOUN
hi-669	167	45	45	45	NUM
hi-669	167	46	%	%	NOUN
hi-669	167	47	35	35	NUM
hi-669	167	48	%	%	NOUN
hi-669	167	49	42	42	NUM
hi-669	167	50	%	%	NOUN
hi-669	167	51	52	52	NUM
hi-669	167	52	%	%	NOUN
hi-669	167	53	40	40	NUM
hi-669	167	54	%	%	NOUN
hi-669	167	55	table	table	NOUN
hi-669	167	56	4.2	4.2	NUM
hi-669	167	57	.	.	PUNCT
hi-669	168	1	level	level	NOUN
hi-669	168	2	of	of	ADP
hi-669	168	3	disclosure	disclosure	NOUN
hi-669	168	4	of	of	ADP
hi-669	168	5	full	full	ADV
hi-669	168	6	-	-	PUNCT
hi-669	168	7	fledged	fledged	ADJ
hi-669	168	8	islamic	islamic	ADJ
hi-669	168	9	banks	bank	NOUN
hi-669	168	10	table	table	VERB
hi-669	168	11	4.3	4.3	NUM
hi-669	168	12	reports	report	VERB
hi-669	168	13	the	the	DET
hi-669	168	14	descriptive	descriptive	ADJ
hi-669	168	15	statistics	statistic	NOUN
hi-669	168	16	.	.	PUNCT
hi-669	169	1	the	the	DET
hi-669	169	2	sample	sample	NOUN
hi-669	169	3	consists	consist	VERB
hi-669	169	4	of	of	ADP
hi-669	169	5	5	5	NUM
hi-669	169	6	full	full	ADV
hi-669	169	7	-	-	PUNCT
hi-669	169	8	fledged	fledged	ADJ
hi-669	169	9	and	and	CCONJ
hi-669	169	10	14	14	NUM
hi-669	169	11	window	window	NOUN
hi-669	169	12	banks	bank	NOUN
hi-669	169	13	.	.	PUNCT
hi-669	170	1	the	the	DET
hi-669	170	2	mean	mean	ADJ
hi-669	170	3	disclosure	disclosure	NOUN
hi-669	170	4	value	value	NOUN
hi-669	170	5	of	of	ADP
hi-669	170	6	full	full	ADJ
hi-669	170	7	fledge	fledge	ADJ
hi-669	170	8	islamic	islamic	ADJ
hi-669	170	9	banks	bank	NOUN
hi-669	170	10	is	be	AUX
hi-669	170	11	50.8	50.8	NUM
hi-669	170	12	%	%	NOUN
hi-669	170	13	.	.	PUNCT
hi-669	171	1	similarly	similarly	ADV
hi-669	171	2	,	,	PUNCT
hi-669	171	3	window	window	NOUN
hi-669	171	4	banking	banking	NOUN
hi-669	171	5	has	have	VERB
hi-669	171	6	a	a	DET
hi-669	171	7	mean	mean	ADJ
hi-669	171	8	value	value	NOUN
hi-669	171	9	of	of	ADP
hi-669	171	10	53.07	53.07	NUM
hi-669	171	11	%	%	NOUN
hi-669	171	12	,	,	PUNCT
hi-669	171	13	slightly	slightly	ADV
hi-669	171	14	higher	high	ADJ
hi-669	171	15	than	than	ADP
hi-669	171	16	full	full	ADJ
hi-669	171	17	-	-	PUNCT
hi-669	171	18	fledged	fledge	VERB
hi-669	171	19	banks	bank	NOUN
hi-669	171	20	.	.	PUNCT
hi-669	172	1	moreover	moreover	ADV
hi-669	172	2	,	,	PUNCT
hi-669	172	3	data	datum	NOUN
hi-669	172	4	is	be	AUX
hi-669	172	5	normally	normally	ADV
hi-669	172	6	distributed	distribute	VERB
hi-669	172	7	under	under	ADP
hi-669	172	8	the	the	DET
hi-669	172	9	kurtosis	kurtosis	NOUN
hi-669	172	10	range	range	NOUN
hi-669	172	11	.	.	PUNCT
hi-669	173	1	it	it	PRON
hi-669	173	2	is	be	AUX
hi-669	173	3	important	important	ADJ
hi-669	173	4	to	to	PART
hi-669	173	5	notice	notice	VERB
hi-669	173	6	that	that	SCONJ
hi-669	173	7	the	the	DET
hi-669	173	8	sample	sample	NOUN
hi-669	173	9	variance	variance	NOUN
hi-669	173	10	of	of	ADP
hi-669	173	11	window	window	NOUN
hi-669	173	12	banking	banking	NOUN
hi-669	173	13	is	be	AUX
hi-669	173	14	higher	high	ADJ
hi-669	173	15	than	than	ADP
hi-669	173	16	full	full	ADV
hi-669	173	17	-	-	PUNCT
hi-669	173	18	fledged	fledged	ADJ
hi-669	173	19	.	.	PUNCT
hi-669	174	1	the	the	DET
hi-669	174	2	maximum	maximum	ADJ
hi-669	174	3	disclosure	disclosure	NOUN
hi-669	174	4	level	level	NOUN
hi-669	174	5	of	of	ADP
hi-669	174	6	full	full	ADJ
hi-669	174	7	-	-	PUNCT
hi-669	174	8	fledged	fledge	VERB
hi-669	174	9	banks	bank	NOUN
hi-669	174	10	is	be	AUX
hi-669	174	11	70	70	NUM
hi-669	174	12	%	%	NOUN
hi-669	174	13	,	,	PUNCT
hi-669	174	14	and	and	CCONJ
hi-669	174	15	the	the	DET
hi-669	174	16	minimum	minimum	ADJ
hi-669	174	17	level	level	NOUN
hi-669	174	18	is	be	AUX
hi-669	174	19	36	36	NUM
hi-669	174	20	%	%	NOUN
hi-669	174	21	;	;	PUNCT
hi-669	174	22	compared	compare	VERB
hi-669	174	23	to	to	ADP
hi-669	174	24	window	window	NOUN
hi-669	174	25	banking	banking	NOUN
hi-669	174	26	maximum	maximum	ADJ
hi-669	174	27	range	range	NOUN
hi-669	174	28	is	be	AUX
hi-669	174	29	65	65	NUM
hi-669	174	30	%	%	NOUN
hi-669	174	31	which	which	PRON
hi-669	174	32	is	be	AUX
hi-669	174	33	lower	low	ADJ
hi-669	174	34	than	than	ADP
hi-669	174	35	full	full	ADV
hi-669	174	36	-	-	PUNCT
hi-669	174	37	fledged	fledge	VERB
hi-669	174	38	,	,	PUNCT
hi-669	174	39	and	and	CCONJ
hi-669	174	40	the	the	DET
hi-669	174	41	minimum	minimum	ADJ
hi-669	174	42	level	level	NOUN
hi-669	174	43	is	be	AUX
hi-669	174	44	41	41	NUM
hi-669	174	45	%	%	NOUN
hi-669	174	46	.	.	PUNCT
hi-669	175	1	descriptive	descriptive	ADJ
hi-669	175	2	statistics	statistic	NOUN
hi-669	175	3	full	full	ADV
hi-669	175	4	-	-	PUNCT
hi-669	175	5	fledged	fledged	ADJ
hi-669	175	6	window	window	NOUN
hi-669	175	7	banks	bank	NOUN
hi-669	175	8	mean	mean	VERB
hi-669	175	9	50.58064516	50.58064516	NUM
hi-669	175	10	53.0645161	53.0645161	NUM
hi-669	175	11	standard	standard	ADJ
hi-669	175	12	error	error	NOUN
hi-669	175	13	6.221208397	6.221208397	NUM
hi-669	175	14	2.41486053	2.41486053	NUM
hi-669	175	15	median	median	NOUN
hi-669	175	16	53.5483871	53.5483871	NUM
hi-669	175	17	55.3225806	55.3225806	NUM
hi-669	175	18	standard	standard	ADJ
hi-669	175	19	deviation	deviation	NOUN
hi-669	175	20	13.91104488	13.91104488	NUM
hi-669	175	21	9.03558074	9.03558074	NUM
hi-669	175	22	sample	sample	NOUN
hi-669	175	23	variance	variance	NOUN
hi-669	175	24	193.5171696	193.5171696	NUM
hi-669	175	25	81.6417194	81.6417194	NUM
hi-669	175	26	kurtosis	kurtosis	NOUN
hi-669	175	27	-0.598195118	-0.598195118	PROPN
hi-669	175	28	-1.53825014	-1.53825014	PROPN
hi-669	176	1	skewness	skewness	NOUN
hi-669	176	2	0.324468841	0.324468841	NUM
hi-669	176	3	-0.19660398	-0.19660398	NOUN
hi-669	176	4	range	range	VERB
hi-669	176	5	35.48387097	35.48387097	NUM
hi-669	176	6	23.8709677	23.8709677	NUM
hi-669	176	7	minimum	minimum	NOUN
hi-669	176	8	34.51612903	34.51612903	NUM
hi-669	176	9	40.9677419	40.9677419	NUM
hi-669	177	1	hamdard	hamdard	ADJ
hi-669	177	2	islamicus	islamicus	PROPN
hi-669	177	3	vol	vol	NOUN
hi-669	177	4	.	.	PUNCT
hi-669	178	1	xlvi	xlvi	PROPN
hi-669	178	2	,	,	PUNCT
hi-669	178	3	no	no	INTJ
hi-669	178	4	.	.	NOUN
hi-669	178	5	2	2	NUM
hi-669	178	6	75	75	NUM
hi-669	178	7	maximum	maximum	NOUN
hi-669	178	8	70	70	NUM
hi-669	178	9	64.8387097	64.8387097	NUM
hi-669	178	10	sum	sum	NOUN
hi-669	178	11	252.9032258	252.9032258	NUM
hi-669	178	12	742.903226	742.903226	NUM
hi-669	178	13	count	count	NOUN
hi-669	178	14	5	5	NUM
hi-669	178	15	14	14	NUM
hi-669	178	16	table	table	NOUN
hi-669	178	17	4.3	4.3	NUM
hi-669	178	18	.	.	PUNCT
hi-669	179	1	descriptive	descriptive	ADJ
hi-669	179	2	statistics	statistic	NOUN
hi-669	179	3	the	the	DET
hi-669	179	4	results	result	NOUN
hi-669	179	5	of	of	ADP
hi-669	179	6	hypothesis	hypothesis	NOUN
hi-669	179	7	1	1	NUM
hi-669	179	8	are	be	AUX
hi-669	179	9	shown	show	VERB
hi-669	179	10	in	in	ADP
hi-669	179	11	table	table	NOUN
hi-669	179	12	4.4	4.4	NUM
hi-669	179	13	.	.	PUNCT
hi-669	180	1	the	the	DET
hi-669	180	2	result	result	NOUN
hi-669	180	3	shows	show	VERB
hi-669	180	4	no	no	DET
hi-669	180	5	significant	significant	ADJ
hi-669	180	6	mean	mean	ADJ
hi-669	180	7	difference	difference	NOUN
hi-669	180	8	between	between	ADP
hi-669	180	9	full	full	ADV
hi-669	180	10	-	-	PUNCT
hi-669	180	11	fledged	fledged	ADJ
hi-669	180	12	and	and	CCONJ
hi-669	180	13	window	window	NOUN
hi-669	180	14	banking	banking	NOUN
hi-669	180	15	.	.	PUNCT
hi-669	181	1	it	it	PRON
hi-669	181	2	can	can	AUX
hi-669	181	3	be	be	AUX
hi-669	181	4	deduced	deduce	VERB
hi-669	181	5	that	that	SCONJ
hi-669	181	6	the	the	DET
hi-669	181	7	average	average	ADJ
hi-669	181	8	disclosure	disclosure	NOUN
hi-669	181	9	of	of	ADP
hi-669	181	10	both	both	DET
hi-669	181	11	samples	sample	NOUN
hi-669	181	12	is	be	AUX
hi-669	181	13	not	not	PART
hi-669	181	14	significantly	significantly	ADV
hi-669	181	15	different	different	ADJ
hi-669	181	16	.	.	PUNCT
hi-669	182	1	hence	hence	ADV
hi-669	182	2	,	,	PUNCT
hi-669	182	3	we	we	PRON
hi-669	182	4	can	can	AUX
hi-669	182	5	not	not	PART
hi-669	182	6	reject	reject	VERB
hi-669	182	7	the	the	DET
hi-669	182	8	null	null	ADJ
hi-669	182	9	hypothesis	hypothesis	NOUN
hi-669	182	10	stating	state	VERB
hi-669	182	11	that	that	SCONJ
hi-669	182	12	there	there	PRON
hi-669	182	13	are	be	VERB
hi-669	182	14	no	no	DET
hi-669	182	15	significant	significant	ADJ
hi-669	182	16	mean	mean	ADJ
hi-669	182	17	differences	difference	NOUN
hi-669	182	18	in	in	ADP
hi-669	182	19	the	the	DET
hi-669	182	20	disclosure	disclosure	NOUN
hi-669	182	21	level	level	NOUN
hi-669	182	22	of	of	ADP
hi-669	182	23	the	the	DET
hi-669	182	24	window	window	NOUN
hi-669	182	25	and	and	CCONJ
hi-669	182	26	full	full	ADV
hi-669	182	27	-	-	PUNCT
hi-669	182	28	fledged	fledged	ADJ
hi-669	182	29	islamic	islamic	ADJ
hi-669	182	30	banks	bank	NOUN
hi-669	182	31	.	.	PUNCT
hi-669	183	1	t	t	NOUN
hi-669	183	2	-	-	PUNCT
hi-669	183	3	test	test	NOUN
hi-669	183	4	:	:	PUNCT
hi-669	183	5	two	two	NUM
hi-669	183	6	-	-	PUNCT
hi-669	183	7	sample	sample	NOUN
hi-669	183	8	assuming	assume	VERB
hi-669	183	9	equal	equal	ADJ
hi-669	183	10	variances	variance	NOUN
hi-669	183	11	fullfledge	fullfledge	VERB
hi-669	183	12	window	window	NOUN
hi-669	183	13	banks	bank	NOUN
hi-669	183	14	mean	mean	VERB
hi-669	183	15	50.58065	50.58065	NUM
hi-669	183	16	53.06452	53.06452	NUM
hi-669	183	17	variance	variance	NOUN
hi-669	183	18	193.5172	193.5172	NUM
hi-669	183	19	81.64172	81.64172	NUM
hi-669	183	20	observations	observation	NOUN
hi-669	183	21	5	5	NUM
hi-669	183	22	14	14	NUM
hi-669	183	23	pooled	pool	VERB
hi-669	183	24	variance	variance	NOUN
hi-669	183	25	107.9654	107.9654	NUM
hi-669	183	26	hypothesized	hypothesize	VERB
hi-669	183	27	mean	mean	ADJ
hi-669	183	28	difference	difference	NOUN
hi-669	183	29	0	0	NUM
hi-669	183	30	df	df	PROPN
hi-669	183	31	17	17	NUM
hi-669	183	32	t	t	PROPN
hi-669	183	33	stat	stat	PROPN
hi-669	183	34	-0.45884	-0.45884	PROPN
hi-669	183	35	p(t<=t	p(t<=t	PROPN
hi-669	183	36	)	)	PUNCT
hi-669	183	37	one	one	NUM
hi-669	183	38	-	-	PUNCT
hi-669	183	39	tail	tail	NOUN
hi-669	183	40	0.326081	0.326081	NUM
hi-669	183	41	t	t	NOUN
hi-669	183	42	critical	critical	ADJ
hi-669	183	43	one	one	NUM
hi-669	183	44	-	-	PUNCT
hi-669	183	45	tail	tail	NOUN
hi-669	183	46	1.739607	1.739607	NUM
hi-669	183	47	p(t<=t	p(t<=t	NUM
hi-669	183	48	)	)	PUNCT
hi-669	183	49	two	two	NUM
hi-669	183	50	-	-	PUNCT
hi-669	183	51	tail	tail	NOUN
hi-669	183	52	0.652163	0.652163	NUM
hi-669	183	53	table	table	NOUN
hi-669	183	54	4.4	4.4	NUM
hi-669	183	55	.	.	PUNCT
hi-669	184	1	results	result	NOUN
hi-669	184	2	of	of	ADP
hi-669	184	3	t	t	NOUN
hi-669	184	4	-	-	PUNCT
hi-669	184	5	test	test	NOUN
hi-669	184	6	in	in	ADP
hi-669	184	7	table	table	NOUN
hi-669	184	8	4.5	4.5	NUM
hi-669	184	9	,	,	PUNCT
hi-669	184	10	we	we	PRON
hi-669	184	11	have	have	AUX
hi-669	184	12	compared	compare	VERB
hi-669	184	13	the	the	DET
hi-669	184	14	mean	mean	ADJ
hi-669	184	15	differences	difference	NOUN
hi-669	184	16	between	between	ADP
hi-669	184	17	full	full	ADV
hi-669	184	18	-	-	PUNCT
hi-669	184	19	fledged	fledged	ADJ
hi-669	184	20	islamic	islamic	ADJ
hi-669	184	21	banks	bank	NOUN
hi-669	184	22	and	and	CCONJ
hi-669	184	23	islamic	islamic	ADJ
hi-669	184	24	windows	window	NOUN
hi-669	184	25	with	with	ADP
hi-669	184	26	the	the	DET
hi-669	184	27	average	average	ADJ
hi-669	184	28	disclosure	disclosure	NOUN
hi-669	184	29	mentioned	mention	VERB
hi-669	184	30	in	in	ADP
hi-669	184	31	the	the	DET
hi-669	184	32	literature	literature	NOUN
hi-669	184	33	.	.	PUNCT
hi-669	185	1	results	result	NOUN
hi-669	185	2	show	show	VERB
hi-669	185	3	a	a	DET
hi-669	185	4	significant	significant	ADJ
hi-669	185	5	negative	negative	ADJ
hi-669	185	6	relationship	relationship	NOUN
hi-669	185	7	between	between	ADP
hi-669	185	8	the	the	DET
hi-669	185	9	means	mean	NOUN
hi-669	185	10	and	and	CCONJ
hi-669	185	11	suggest	suggest	VERB
hi-669	185	12	that	that	SCONJ
hi-669	185	13	at	at	ADP
hi-669	185	14	a	a	DET
hi-669	185	15	5	5	NUM
hi-669	185	16	%	%	NOUN
hi-669	185	17	significance	significance	NOUN
hi-669	185	18	level	level	NOUN
hi-669	185	19	window	window	NOUN
hi-669	185	20	bank	bank	NOUN
hi-669	185	21	’s	’s	PART
hi-669	185	22	mean	mean	NOUN
hi-669	185	23	is	be	AUX
hi-669	185	24	26	26	NUM
hi-669	185	25	%	%	NOUN
hi-669	185	26	lower	low	ADJ
hi-669	185	27	than	than	ADP
hi-669	185	28	average	average	ADJ
hi-669	185	29	,	,	PUNCT
hi-669	185	30	and	and	CCONJ
hi-669	185	31	the	the	DET
hi-669	185	32	full	full	ADJ
hi-669	185	33	-	-	PUNCT
hi-669	185	34	fledged	fledge	VERB
hi-669	185	35	bank	bank	NOUN
hi-669	185	36	’s	’s	PART
hi-669	185	37	mean	mean	ADJ
hi-669	185	38	difference	difference	NOUN
hi-669	185	39	is	be	AUX
hi-669	185	40	28.7	28.7	NUM
hi-669	185	41	%	%	NOUN
hi-669	185	42	lower	low	ADJ
hi-669	185	43	than	than	ADP
hi-669	185	44	the	the	DET
hi-669	185	45	overall	overall	ADJ
hi-669	185	46	average	average	ADJ
hi-669	185	47	disclosure	disclosure	NOUN
hi-669	185	48	level	level	NOUN
hi-669	185	49	in	in	ADP
hi-669	185	50	the	the	DET
hi-669	185	51	literature	literature	NOUN
hi-669	185	52	.	.	PUNCT
hi-669	186	1	76	76	NUM
hi-669	186	2	shari’ah	shari’ah	NOUN
hi-669	186	3	disclosure	disclosure	NOUN
hi-669	186	4	and	and	CCONJ
hi-669	186	5	…	…	PUNCT
hi-669	186	6	test	test	NOUN
hi-669	186	7	value	value	NOUN
hi-669	186	8	=	=	PUNCT
hi-669	186	9	79.5	79.5	NUM
hi-669	186	10	%	%	NOUN
hi-669	186	11	t	t	PROPN
hi-669	186	12	df	df	PROPN
hi-669	186	13	sig	sig	PROPN
hi-669	186	14	.	.	PUNCT
hi-669	187	1	(	(	PUNCT
hi-669	187	2	2tailed	2tailed	NUM
hi-669	187	3	)	)	PUNCT
hi-669	187	4	mean	mean	ADJ
hi-669	187	5	difference	difference	NOUN
hi-669	187	6	full	full	ADJ
hi-669	187	7	fledged	fledged	ADJ
hi-669	187	8	-4.647	-4.647	ADJ
hi-669	187	9	4	4	NUM
hi-669	187	10	.010	.010	NUM
hi-669	187	11	-28.700	-28.700	PUNCT
hi-669	187	12	windows	window	NOUN
hi-669	187	13	-0.865	-0.865	PUNCT
hi-669	187	14	13	13	NUM
hi-669	187	15	.000	.000	NUM
hi-669	187	16	-26.429	-26.429	ADJ
hi-669	187	17	table	table	NOUN
hi-669	187	18	1.5	1.5	NUM
hi-669	187	19	results	result	NOUN
hi-669	187	20	of	of	ADP
hi-669	187	21	one	one	NUM
hi-669	187	22	-	-	PUNCT
hi-669	187	23	sample	sample	NOUN
hi-669	187	24	t	t	NOUN
hi-669	187	25	-	-	PUNCT
hi-669	187	26	test	test	NOUN
hi-669	187	27	4.2	4.2	NUM
hi-669	187	28	.	.	PUNCT
hi-669	188	1	readability	readability	NOUN
hi-669	188	2	analysis	analysis	NOUN
hi-669	188	3	:	:	PUNCT
hi-669	188	4	the	the	DET
hi-669	188	5	results	result	NOUN
hi-669	188	6	of	of	ADP
hi-669	188	7	the	the	DET
hi-669	188	8	readability	readability	NOUN
hi-669	188	9	of	of	ADP
hi-669	188	10	the	the	DET
hi-669	188	11	sharê‘ah	sharê‘ah	PROPN
hi-669	188	12	board	board	PROPN
hi-669	188	13	report	report	NOUN
hi-669	188	14	of	of	ADP
hi-669	188	15	19	19	NUM
hi-669	188	16	banks	bank	NOUN
hi-669	188	17	lack	lack	VERB
hi-669	188	18	readability	readability	NOUN
hi-669	188	19	.	.	PUNCT
hi-669	189	1	table	table	NOUN
hi-669	189	2	4.6	4.6	NUM
hi-669	189	3	and	and	CCONJ
hi-669	189	4	4.7	4.7	NUM
hi-669	189	5	presents	present	VERB
hi-669	189	6	the	the	DET
hi-669	189	7	readability	readability	NOUN
hi-669	189	8	score	score	NOUN
hi-669	189	9	throughout	throughout	ADP
hi-669	189	10	2017	2017	NUM
hi-669	189	11	-	-	SYM
hi-669	189	12	2021	2021	NUM
hi-669	189	13	of	of	ADP
hi-669	189	14	19	19	NUM
hi-669	189	15	banks	bank	NOUN
hi-669	189	16	.	.	PUNCT
hi-669	190	1	the	the	DET
hi-669	190	2	results	result	NOUN
hi-669	190	3	are	be	AUX
hi-669	190	4	presented	present	VERB
hi-669	190	5	based	base	VERB
hi-669	190	6	on	on	ADP
hi-669	190	7	each	each	DET
hi-669	190	8	bank	bank	NOUN
hi-669	190	9	.	.	PUNCT
hi-669	191	1	we	we	PRON
hi-669	191	2	have	have	AUX
hi-669	191	3	used	use	VERB
hi-669	191	4	bog	bog	NOUN
hi-669	191	5	index	index	NOUN
hi-669	191	6	as	as	ADP
hi-669	191	7	a	a	DET
hi-669	191	8	measure	measure	NOUN
hi-669	191	9	of	of	ADP
hi-669	191	10	readability	readability	NOUN
hi-669	191	11	.	.	PUNCT
hi-669	192	1	a	a	DET
hi-669	192	2	higher	high	ADJ
hi-669	192	3	level	level	NOUN
hi-669	192	4	of	of	ADP
hi-669	192	5	bog	bog	NOUN
hi-669	192	6	index	index	NOUN
hi-669	192	7	score	score	NOUN
hi-669	192	8	reflects	reflect	VERB
hi-669	192	9	the	the	DET
hi-669	192	10	lowest	low	ADJ
hi-669	192	11	document	document	NOUN
hi-669	192	12	readability	readability	NOUN
hi-669	192	13	.	.	PUNCT
hi-669	193	1	bog	bog	NOUN
hi-669	193	2	index	index	NOUN
hi-669	193	3	score	score	NOUN
hi-669	193	4	of	of	ADP
hi-669	193	5	window	window	NOUN
hi-669	193	6	banks	bank	NOUN
hi-669	193	7	201	201	NUM
hi-669	193	8	7	7	NUM
hi-669	193	9	201	201	NUM
hi-669	193	10	8	8	NUM
hi-669	193	11	201	201	NUM
hi-669	193	12	9	9	NUM
hi-669	193	13	202	202	NUM
hi-669	193	14	0	0	NUM
hi-669	193	15	202	202	NUM
hi-669	193	16	1	1	NUM
hi-669	193	17	averag	averag	NOUN
hi-669	193	18	e	e	PROPN
hi-669	193	19	abl	abl	PROPN
hi-669	193	20	83	83	NUM
hi-669	193	21	83	83	NUM
hi-669	193	22	80	80	NUM
hi-669	193	23	80	80	NUM
hi-669	193	24	75	75	NUM
hi-669	193	25	80	80	NUM
hi-669	193	26	bank	bank	NOUN
hi-669	193	27	alfalah	alfalah	NOUN
hi-669	193	28	76	76	NUM
hi-669	193	29	86	86	NUM
hi-669	193	30	86	86	NUM
hi-669	193	31	93	93	NUM
hi-669	193	32	85	85	NUM
hi-669	193	33	85	85	NUM
hi-669	193	34	al	al	PROPN
hi-669	193	35	-	-	PUNCT
hi-669	193	36	habib	habib	PROPN
hi-669	193	37	94	94	NUM
hi-669	193	38	98	98	NUM
hi-669	193	39	98	98	NUM
hi-669	193	40	87	87	NUM
hi-669	193	41	84	84	NUM
hi-669	193	42	92	92	NUM
hi-669	193	43	askari	askari	NOUN
hi-669	193	44	93	93	NUM
hi-669	193	45	80	80	NUM
hi-669	193	46	104	104	NUM
hi-669	193	47	114	114	NUM
hi-669	193	48	87	87	NUM
hi-669	193	49	96	96	NUM
hi-669	193	50	bok	bok	NOUN
hi-669	193	51	93	93	NUM
hi-669	193	52	91	91	NUM
hi-669	193	53	89	89	NUM
hi-669	193	54	108	108	NUM
hi-669	193	55	114	114	NUM
hi-669	193	56	99	99	NUM
hi-669	193	57	bop	bop	NOUN
hi-669	193	58	83	83	NUM
hi-669	193	59	101	101	NUM
hi-669	193	60	113	113	NUM
hi-669	193	61	98	98	NUM
hi-669	193	62	104	104	NUM
hi-669	193	63	100	100	NUM
hi-669	193	64	faysal	faysal	ADJ
hi-669	193	65	bank	bank	NOUN
hi-669	193	66	99	99	NUM
hi-669	193	67	105	105	NUM
hi-669	193	68	96	96	NUM
hi-669	193	69	106	106	NUM
hi-669	193	70	108	108	NUM
hi-669	193	71	103	103	NUM
hi-669	193	72	hbl	hbl	NOUN
hi-669	193	73	109	109	NUM
hi-669	193	74	104	104	NUM
hi-669	193	75	97	97	NUM
hi-669	193	76	97	97	NUM
hi-669	193	77	97	97	NUM
hi-669	193	78	101	101	NUM
hi-669	193	79	hmp	hmp	VERB
hi-669	193	80	84	84	NUM
hi-669	193	81	84	84	NUM
hi-669	193	82	83	83	NUM
hi-669	193	83	91	91	NUM
hi-669	193	84	60	60	NUM
hi-669	193	85	80	80	NUM
hi-669	193	86	nbp	nbp	NOUN
hi-669	193	87	92	92	NUM
hi-669	193	88	95	95	NUM
hi-669	193	89	89	89	NUM
hi-669	193	90	79	79	NUM
hi-669	193	91	75	75	NUM
hi-669	193	92	86	86	NUM
hi-669	193	93	sc	sc	NOUN
hi-669	193	94	71	71	NUM
hi-669	193	95	74	74	NUM
hi-669	193	96	81	81	NUM
hi-669	193	97	90	90	NUM
hi-669	193	98	86	86	NUM
hi-669	193	99	80	80	NUM
hi-669	193	100	soneri	soneri	PROPN
hi-669	193	101	bank	bank	NOUN
hi-669	193	102	81	81	NUM
hi-669	193	103	86	86	NUM
hi-669	193	104	78	78	NUM
hi-669	193	105	76	76	NUM
hi-669	193	106	83	83	NUM
hi-669	193	107	81	81	NUM
hi-669	193	108	summit	summit	NOUN
hi-669	193	109	bank	bank	NOUN
hi-669	193	110	95	95	NUM
hi-669	193	111	85	85	NUM
hi-669	193	112	96	96	NUM
hi-669	193	113	90	90	NUM
hi-669	193	114	93	93	NUM
hi-669	193	115	92	92	NUM
hi-669	193	116	ubl	ubl	NOUN
hi-669	193	117	94	94	NUM
hi-669	193	118	95	95	NUM
hi-669	193	119	99	99	NUM
hi-669	193	120	92	92	NUM
hi-669	193	121	92	92	NUM
hi-669	193	122	94	94	NUM
hi-669	193	123	table	table	NOUN
hi-669	193	124	4.6	4.6	NUM
hi-669	193	125	.	.	PUNCT
hi-669	194	1	readability	readability	NOUN
hi-669	194	2	score	score	NOUN
hi-669	194	3	of	of	ADP
hi-669	194	4	each	each	DET
hi-669	194	5	islamic	islamic	PROPN
hi-669	194	6	window	window	NOUN
hi-669	194	7	bank	bank	PROPN
hi-669	194	8	hamdard	hamdard	PROPN
hi-669	194	9	islamicus	islamicus	PROPN
hi-669	194	10	vol	vol	NOUN
hi-669	194	11	.	.	PUNCT
hi-669	195	1	xlvi	xlvi	PROPN
hi-669	195	2	,	,	PUNCT
hi-669	195	3	no	no	INTJ
hi-669	195	4	.	.	NOUN
hi-669	195	5	2	2	NUM
hi-669	195	6	77	77	NUM
hi-669	195	7	bog	bog	NOUN
hi-669	195	8	index	index	NOUN
hi-669	195	9	score	score	NOUN
hi-669	195	10	full	full	ADV
hi-669	195	11	-	-	PUNCT
hi-669	195	12	fledged	fledge	VERB
hi-669	195	13	banks	bank	NOUN
hi-669	195	14	2017	2017	NUM
hi-669	195	15	2018	2018	NUM
hi-669	195	16	2019	2019	NUM
hi-669	195	17	2020	2020	NUM
hi-669	195	18	2021	2021	NUM
hi-669	195	19	average	average	ADJ
hi-669	195	20	meezan	meezan	NOUN
hi-669	195	21	84	84	NUM
hi-669	195	22	79	79	NUM
hi-669	195	23	81	81	NUM
hi-669	195	24	84	84	NUM
hi-669	195	25	88	88	NUM
hi-669	195	26	83	83	NUM
hi-669	195	27	mib	mib	PROPN
hi-669	195	28	128	128	NUM
hi-669	195	29	130	130	NUM
hi-669	195	30	81	81	NUM
hi-669	195	31	99	99	NUM
hi-669	195	32	102	102	NUM
hi-669	195	33	108	108	NUM
hi-669	195	34	b.islami	b.islami	NOUN
hi-669	195	35	67	67	NUM
hi-669	195	36	84	84	NUM
hi-669	195	37	82	82	NUM
hi-669	195	38	83	83	NUM
hi-669	195	39	86	86	NUM
hi-669	195	40	80	80	NUM
hi-669	195	41	albaraka	albaraka	ADV
hi-669	195	42	73	73	NUM
hi-669	195	43	78	78	NUM
hi-669	195	44	77	77	NUM
hi-669	195	45	76	76	NUM
hi-669	195	46	91	91	NUM
hi-669	195	47	79	79	NUM
hi-669	195	48	dib	dib	NOUN
hi-669	195	49	91	91	NUM
hi-669	195	50	88	88	NUM
hi-669	195	51	94	94	NUM
hi-669	195	52	101	101	NUM
hi-669	195	53	95	95	NUM
hi-669	195	54	94	94	NUM
hi-669	195	55	table	table	NOUN
hi-669	195	56	4.7	4.7	NUM
hi-669	195	57	.	.	PUNCT
hi-669	196	1	readability	readability	NOUN
hi-669	196	2	score	score	NOUN
hi-669	196	3	of	of	ADP
hi-669	196	4	each	each	DET
hi-669	196	5	full	full	ADV
hi-669	196	6	-	-	PUNCT
hi-669	196	7	fledged	fledged	ADJ
hi-669	196	8	islamic	islamic	ADJ
hi-669	196	9	bank	bank	PROPN
hi-669	196	10	accordingly	accordingly	ADV
hi-669	196	11	,	,	PUNCT
hi-669	196	12	the	the	DET
hi-669	196	13	bog	bog	NOUN
hi-669	196	14	index	index	NOUN
hi-669	196	15	of	of	ADP
hi-669	196	16	banks	bank	NOUN
hi-669	196	17	reflects	reflect	VERB
hi-669	196	18	poor	poor	ADJ
hi-669	196	19	readability	readability	NOUN
hi-669	196	20	of	of	ADP
hi-669	196	21	narrative	narrative	ADJ
hi-669	196	22	disclosure	disclosure	NOUN
hi-669	196	23	.	.	PUNCT
hi-669	197	1	however	however	ADV
hi-669	197	2	,	,	PUNCT
hi-669	197	3	comparing	compare	VERB
hi-669	197	4	the	the	DET
hi-669	197	5	readability	readability	NOUN
hi-669	197	6	score	score	NOUN
hi-669	197	7	of	of	ADP
hi-669	197	8	each	each	DET
hi-669	197	9	bank	bank	NOUN
hi-669	197	10	every	every	DET
hi-669	197	11	year	year	NOUN
hi-669	197	12	,	,	PUNCT
hi-669	197	13	most	most	ADJ
hi-669	197	14	of	of	ADP
hi-669	197	15	the	the	DET
hi-669	197	16	banks	bank	NOUN
hi-669	197	17	have	have	AUX
hi-669	197	18	improved	improve	VERB
hi-669	197	19	from	from	ADP
hi-669	197	20	2018	2018	NUM
hi-669	197	21	to	to	ADP
hi-669	197	22	2020	2020	NUM
hi-669	197	23	,	,	PUNCT
hi-669	197	24	whereas	whereas	ADV
hi-669	197	25	,	,	PUNCT
hi-669	197	26	in	in	ADP
hi-669	197	27	2021	2021	NUM
hi-669	197	28	,	,	PUNCT
hi-669	197	29	banks	bank	NOUN
hi-669	197	30	failed	fail	VERB
hi-669	197	31	to	to	PART
hi-669	197	32	maintain	maintain	VERB
hi-669	197	33	readability	readability	NOUN
hi-669	197	34	.	.	PUNCT
hi-669	198	1	moreover	moreover	ADV
hi-669	198	2	,	,	PUNCT
hi-669	198	3	from	from	ADP
hi-669	198	4	the	the	DET
hi-669	198	5	perspective	perspective	NOUN
hi-669	198	6	of	of	ADP
hi-669	198	7	each	each	DET
hi-669	198	8	bank	bank	NOUN
hi-669	198	9	,	,	PUNCT
hi-669	198	10	faysal	faysal	PROPN
hi-669	198	11	bank	bank	PROPN
hi-669	198	12	,	,	PUNCT
hi-669	198	13	hbl	hbl	PROPN
hi-669	198	14	,	,	PUNCT
hi-669	198	15	and	and	CCONJ
hi-669	198	16	mib	mib	PROPN
hi-669	198	17	are	be	AUX
hi-669	198	18	reported	report	VERB
hi-669	198	19	at	at	ADP
hi-669	198	20	a	a	DET
hi-669	198	21	bad	bad	ADJ
hi-669	198	22	level	level	NOUN
hi-669	198	23	with	with	ADP
hi-669	198	24	the	the	DET
hi-669	198	25	highest	high	ADJ
hi-669	198	26	bog	bog	NOUN
hi-669	198	27	score	score	NOUN
hi-669	198	28	.	.	PUNCT
hi-669	199	1	however	however	ADV
hi-669	199	2	,	,	PUNCT
hi-669	199	3	al	al	PROPN
hi-669	199	4	-	-	PUNCT
hi-669	199	5	baraka	baraka	PROPN
hi-669	199	6	,	,	PUNCT
hi-669	199	7	abl	abl	PROPN
hi-669	199	8	,	,	PUNCT
hi-669	199	9	and	and	CCONJ
hi-669	199	10	bank	bank	NOUN
hi-669	199	11	islami	islami	NOUN
hi-669	199	12	have	have	AUX
hi-669	199	13	scored	score	VERB
hi-669	199	14	low	low	ADJ
hi-669	199	15	in	in	ADP
hi-669	199	16	the	the	DET
hi-669	199	17	bog	bog	NOUN
hi-669	199	18	index	index	NOUN
hi-669	199	19	,	,	PUNCT
hi-669	199	20	which	which	PRON
hi-669	199	21	inculcates	inculcate	VERB
hi-669	199	22	that	that	SCONJ
hi-669	199	23	they	they	PRON
hi-669	199	24	are	be	AUX
hi-669	199	25	considered	consider	VERB
hi-669	199	26	poor	poor	ADJ
hi-669	199	27	but	but	CCONJ
hi-669	199	28	comparatively	comparatively	ADV
hi-669	199	29	better	well	ADJ
hi-669	199	30	than	than	ADP
hi-669	199	31	the	the	DET
hi-669	199	32	aforementioned	aforementioned	ADJ
hi-669	199	33	banks	bank	NOUN
hi-669	199	34	.	.	PUNCT
hi-669	200	1	5	5	X
hi-669	200	2	.	.	X
hi-669	200	3	discussion	discussion	NOUN
hi-669	200	4	the	the	DET
hi-669	200	5	above	above	ADJ
hi-669	200	6	analysis	analysis	NOUN
hi-669	200	7	indicates	indicate	VERB
hi-669	200	8	that	that	SCONJ
hi-669	200	9	full	full	ADJ
hi-669	200	10	-	-	PUNCT
hi-669	200	11	fledged	fledged	ADJ
hi-669	200	12	islamic	islamic	ADJ
hi-669	200	13	banks	bank	NOUN
hi-669	200	14	have	have	VERB
hi-669	200	15	comparatively	comparatively	ADV
hi-669	200	16	lower	low	ADJ
hi-669	200	17	disclosure	disclosure	NOUN
hi-669	200	18	than	than	ADP
hi-669	200	19	islamic	islamic	ADJ
hi-669	200	20	window	window	NOUN
hi-669	200	21	banks	bank	NOUN
hi-669	200	22	.	.	PUNCT
hi-669	201	1	moreover	moreover	ADV
hi-669	201	2	,	,	PUNCT
hi-669	201	3	the	the	DET
hi-669	201	4	average	average	ADJ
hi-669	201	5	overall	overall	ADJ
hi-669	201	6	disclosure	disclosure	NOUN
hi-669	201	7	of	of	ADP
hi-669	201	8	islamic	islamic	ADJ
hi-669	201	9	banks	bank	NOUN
hi-669	201	10	is	be	AUX
hi-669	201	11	52	52	NUM
hi-669	201	12	%	%	NOUN
hi-669	201	13	lower	low	ADJ
hi-669	201	14	than	than	ADP
hi-669	201	15	other	other	ADJ
hi-669	201	16	countries	country	NOUN
hi-669	201	17	’	'	PUNCT
hi-669	201	18	reports	report	NOUN
hi-669	201	19	.	.	PUNCT
hi-669	202	1	a	a	DET
hi-669	202	2	similar	similar	ADJ
hi-669	202	3	phenomenon	phenomenon	NOUN
hi-669	202	4	is	be	AUX
hi-669	202	5	found	find	VERB
hi-669	202	6	by	by	ADP
hi-669	202	7	al	al	PROPN
hi-669	202	8	-	-	PUNCT
hi-669	202	9	shaibah32	shaibah32	NOUN
hi-669	202	10	where	where	SCONJ
hi-669	202	11	many	many	ADJ
hi-669	202	12	islamic	islamic	PROPN
hi-669	202	13	bank	bank	PROPN
hi-669	202	14	reports	report	NOUN
hi-669	202	15	highlight	highlight	VERB
hi-669	202	16	very	very	ADV
hi-669	202	17	little	little	ADJ
hi-669	202	18	shari’ah	shari’ah	NOUN
hi-669	202	19	disclosure	disclosure	NOUN
hi-669	202	20	information	information	NOUN
hi-669	202	21	,	,	PUNCT
hi-669	202	22	affecting	affect	VERB
hi-669	202	23	the	the	DET
hi-669	202	24	overall	overall	ADJ
hi-669	202	25	islamic	islamic	ADJ
hi-669	202	26	banks	bank	NOUN
hi-669	202	27	'	'	PART
hi-669	202	28	shari’ah	shari’ah	NOUN
hi-669	202	29	disclosure	disclosure	NOUN
hi-669	202	30	.	.	PUNCT
hi-669	203	1	however	however	ADV
hi-669	203	2	,	,	PUNCT
hi-669	203	3	the	the	DET
hi-669	203	4	overall	overall	ADJ
hi-669	203	5	sharê‘ah	sharê‘ah	NOUN
hi-669	203	6	disclosure	disclosure	NOUN
hi-669	203	7	reported	report	VERB
hi-669	203	8	by	by	ADP
hi-669	203	9	the	the	DET
hi-669	203	10	study	study	NOUN
hi-669	203	11	is	be	AUX
hi-669	203	12	still	still	ADV
hi-669	203	13	above	above	ADP
hi-669	203	14	70	70	NUM
hi-669	203	15	%	%	NOUN
hi-669	203	16	.	.	PUNCT
hi-669	204	1	on	on	ADP
hi-669	204	2	the	the	DET
hi-669	204	3	contrary	contrary	NOUN
hi-669	204	4	,	,	PUNCT
hi-669	204	5	the	the	DET
hi-669	204	6	study	study	NOUN
hi-669	204	7	of	of	ADP
hi-669	204	8	zulfikar	zulfikar	NOUN
hi-669	204	9	and	and	CCONJ
hi-669	204	10	puspawati	puspawati	PROPN
hi-669	204	11	33	33	NUM
hi-669	204	12	reports	report	NOUN
hi-669	204	13	89	89	NUM
hi-669	204	14	%	%	NOUN
hi-669	204	15	sharê‘ah	sharê‘ah	NOUN
hi-669	204	16	disclosure	disclosure	NOUN
hi-669	204	17	of	of	ADP
hi-669	204	18	indonesian	indonesian	ADJ
hi-669	204	19	islamic	islamic	ADJ
hi-669	204	20	banks	bank	NOUN
hi-669	204	21	,	,	PUNCT
hi-669	204	22	where	where	SCONJ
hi-669	204	23	most	most	ADJ
hi-669	204	24	banks	bank	NOUN
hi-669	204	25	disclose	disclose	VERB
hi-669	204	26	above	above	ADP
hi-669	204	27	90	90	NUM
hi-669	204	28	%	%	NOUN
hi-669	204	29	of	of	ADP
hi-669	204	30	shari’ah	shari’ah	NOUN
hi-669	204	31	governance	governance	NOUN
hi-669	204	32	-	-	PUNCT
hi-669	204	33	related	relate	VERB
hi-669	204	34	information	information	NOUN
hi-669	204	35	.	.	PUNCT
hi-669	205	1	unfortunately	unfortunately	ADV
hi-669	205	2	,	,	PUNCT
hi-669	205	3	comparing	compare	VERB
hi-669	205	4	the	the	DET
hi-669	205	5	average	average	ADJ
hi-669	205	6	sharê‘ah	sharê‘ah	NOUN
hi-669	205	7	disclosure	disclosure	NOUN
hi-669	205	8	of	of	ADP
hi-669	205	9	islamic	islamic	ADJ
hi-669	205	10	banks	bank	NOUN
hi-669	205	11	with	with	ADP
hi-669	205	12	pakistani	pakistani	ADJ
hi-669	205	13	islamic	islamic	ADJ
hi-669	205	14	banks	bank	NOUN
hi-669	205	15	,	,	PUNCT
hi-669	205	16	it	it	PRON
hi-669	205	17	is	be	AUX
hi-669	205	18	found	find	VERB
hi-669	205	19	that	that	SCONJ
hi-669	205	20	these	these	DET
hi-669	205	21	banks	bank	NOUN
hi-669	205	22	are	be	AUX
hi-669	205	23	still	still	ADV
hi-669	205	24	far	far	ADV
hi-669	205	25	behind	behind	ADP
hi-669	205	26	the	the	DET
hi-669	205	27	international	international	ADJ
hi-669	205	28	average	average	NOUN
hi-669	205	29	of	of	ADP
hi-669	205	30	79.5	79.5	NUM
hi-669	205	31	%	%	NOUN
hi-669	205	32	,	,	PUNCT
hi-669	205	33	which	which	PRON
hi-669	205	34	we	we	PRON
hi-669	205	35	calculated	calculate	VERB
hi-669	205	36	from	from	ADP
hi-669	205	37	the	the	DET
hi-669	205	38	previous	previous	ADJ
hi-669	205	39	literature	literature	NOUN
hi-669	205	40	.	.	PUNCT
hi-669	206	1	more	more	ADV
hi-669	206	2	specifically	specifically	ADV
hi-669	206	3	,	,	PUNCT
hi-669	206	4	it	it	PRON
hi-669	206	5	is	be	AUX
hi-669	206	6	observed	observe	VERB
hi-669	206	7	that	that	SCONJ
hi-669	206	8	meezan	meezan	PROPN
hi-669	206	9	bank	bank	PROPN
hi-669	206	10	has	have	VERB
hi-669	206	11	the	the	DET
hi-669	206	12	highest	high	ADJ
hi-669	206	13	disclosure	disclosure	NOUN
hi-669	206	14	level	level	NOUN
hi-669	206	15	.	.	PUNCT
hi-669	207	1	this	this	PRON
hi-669	207	2	suggests	suggest	VERB
hi-669	207	3	that	that	SCONJ
hi-669	207	4	meezan	meezan	PROPN
hi-669	207	5	bank	bank	PROPN
hi-669	207	6	is	be	AUX
hi-669	207	7	more	more	ADV
hi-669	207	8	compliant	compliant	ADJ
hi-669	207	9	with	with	ADP
hi-669	207	10	sharê‘ah	sharê‘ah	NOUN
hi-669	207	11	governance	governance	NOUN
hi-669	207	12	framework	framework	NOUN
hi-669	207	13	guidelines	guideline	NOUN
hi-669	207	14	,	,	PUNCT
hi-669	207	15	whereas	whereas	SCONJ
hi-669	207	16	al	al	PROPN
hi-669	207	17	-	-	PUNCT
hi-669	207	18	baraka	baraka	PROPN
hi-669	207	19	lacks	lack	VERB
hi-669	207	20	in	in	ADP
hi-669	207	21	disclosing	disclose	VERB
hi-669	207	22	information	information	NOUN
hi-669	207	23	required	require	VERB
hi-669	207	24	by	by	ADP
hi-669	207	25	the	the	DET
hi-669	207	26	sbp	sbp	NOUN
hi-669	207	27	governance	governance	NOUN
hi-669	207	28	framework	framework	NOUN
hi-669	207	29	.	.	PUNCT
hi-669	208	1	the	the	DET
hi-669	208	2	overall	overall	ADJ
hi-669	208	3	average	average	ADJ
hi-669	208	4	score	score	NOUN
hi-669	208	5	for	for	ADP
hi-669	208	6	sharê‘ah	sharê‘ah	ADJ
hi-669	208	7	disclosure	disclosure	NOUN
hi-669	208	8	(	(	PUNCT
hi-669	208	9	including	include	VERB
hi-669	208	10	full	full	ADV
hi-669	208	11	-	-	PUNCT
hi-669	208	12	fledged	fledged	ADJ
hi-669	208	13	and	and	CCONJ
hi-669	208	14	windows	window	NOUN
hi-669	208	15	)	)	PUNCT
hi-669	208	16	is	be	AUX
hi-669	208	17	52	52	NUM
hi-669	208	18	%	%	NOUN
hi-669	208	19	confirming	confirm	VERB
hi-669	208	20	78	78	NUM
hi-669	208	21	shari’ah	shari’ah	NOUN
hi-669	208	22	disclosure	disclosure	NOUN
hi-669	208	23	and	and	CCONJ
hi-669	208	24	…	…	PUNCT
hi-669	208	25	the	the	DET
hi-669	208	26	findings	finding	NOUN
hi-669	208	27	of	of	ADP
hi-669	208	28	an	an	DET
hi-669	208	29	earlier	early	ADJ
hi-669	208	30	study	study	NOUN
hi-669	208	31	by	by	ADP
hi-669	208	32	ismail	ismail	PROPN
hi-669	208	33	et	et	PROPN
hi-669	208	34	al.53	al.53	PROPN
hi-669	208	35	in	in	ADP
hi-669	208	36	the	the	DET
hi-669	208	37	pakistan	pakistan	PROPN
hi-669	208	38	context	context	NOUN
hi-669	208	39	.	.	PUNCT
hi-669	209	1	still	still	ADV
hi-669	209	2	,	,	PUNCT
hi-669	209	3	their	their	PRON
hi-669	209	4	sample	sample	NOUN
hi-669	209	5	consists	consist	VERB
hi-669	209	6	of	of	ADP
hi-669	209	7	only	only	ADJ
hi-669	209	8	full	full	ADV
hi-669	209	9	-	-	PUNCT
hi-669	209	10	fledged	fledged	ADJ
hi-669	209	11	islamic	islamic	ADJ
hi-669	209	12	banks	bank	NOUN
hi-669	209	13	.	.	PUNCT
hi-669	210	1	the	the	DET
hi-669	210	2	most	most	ADV
hi-669	210	3	significant	significant	ADJ
hi-669	210	4	part	part	NOUN
hi-669	210	5	of	of	ADP
hi-669	210	6	sharê‘ah	sharê‘ah	NOUN
hi-669	210	7	governance	governance	NOUN
hi-669	210	8	is	be	AUX
hi-669	210	9	the	the	DET
hi-669	210	10	shari’ah	shari’ah	PROPN
hi-669	210	11	board	board	NOUN
hi-669	210	12	,	,	PUNCT
hi-669	210	13	the	the	DET
hi-669	210	14	main	main	ADJ
hi-669	210	15	ruling	rule	VERB
hi-669	210	16	department	department	NOUN
hi-669	210	17	of	of	ADP
hi-669	210	18	islamic	islamic	ADJ
hi-669	210	19	banks	bank	NOUN
hi-669	210	20	and	and	CCONJ
hi-669	210	21	has	have	VERB
hi-669	210	22	comparatively	comparatively	ADV
hi-669	210	23	the	the	DET
hi-669	210	24	lowest	low	ADJ
hi-669	210	25	score	score	NOUN
hi-669	210	26	.	.	PUNCT
hi-669	211	1	however	however	ADV
hi-669	211	2	,	,	PUNCT
hi-669	211	3	this	this	DET
hi-669	211	4	dimension	dimension	NOUN
hi-669	211	5	has	have	VERB
hi-669	211	6	the	the	DET
hi-669	211	7	highest	high	ADJ
hi-669	211	8	number	number	NOUN
hi-669	211	9	of	of	ADP
hi-669	211	10	items	item	NOUN
hi-669	211	11	.	.	PUNCT
hi-669	212	1	the	the	DET
hi-669	212	2	dimension	dimension	NOUN
hi-669	212	3	consists	consist	VERB
hi-669	212	4	of	of	ADP
hi-669	212	5	sharê‘ah	sharê‘ah	NOUN
hi-669	212	6	board	board	NOUN
hi-669	212	7	members	member	NOUN
hi-669	212	8	as	as	ADP
hi-669	212	9	authority	authority	NOUN
hi-669	212	10	to	to	PART
hi-669	212	11	oversee	oversee	VERB
hi-669	212	12	the	the	DET
hi-669	212	13	operations	operation	NOUN
hi-669	212	14	and	and	CCONJ
hi-669	212	15	implementation	implementation	NOUN
hi-669	212	16	of	of	ADP
hi-669	212	17	overall	overall	ADJ
hi-669	212	18	sharê‘ah	sharê‘ah	NOUN
hi-669	212	19	compliance	compliance	NOUN
hi-669	212	20	.	.	PUNCT
hi-669	213	1	from	from	ADP
hi-669	213	2	a	a	DET
hi-669	213	3	theoretical	theoretical	ADJ
hi-669	213	4	perspective	perspective	NOUN
hi-669	213	5	,	,	PUNCT
hi-669	213	6	the	the	DET
hi-669	213	7	results	result	NOUN
hi-669	213	8	do	do	AUX
hi-669	213	9	not	not	PART
hi-669	213	10	support	support	VERB
hi-669	213	11	the	the	DET
hi-669	213	12	argument	argument	NOUN
hi-669	213	13	of	of	ADP
hi-669	213	14	stakeholder	stakeholder	NOUN
hi-669	213	15	theory	theory	NOUN
hi-669	213	16	,	,	PUNCT
hi-669	213	17	which	which	PRON
hi-669	213	18	suggests	suggest	VERB
hi-669	213	19	that	that	SCONJ
hi-669	213	20	ibs	ibs	PROPN
hi-669	213	21	should	should	AUX
hi-669	213	22	preserve	preserve	VERB
hi-669	213	23	the	the	DET
hi-669	213	24	rights	right	NOUN
hi-669	213	25	of	of	ADP
hi-669	213	26	all	all	DET
hi-669	213	27	stakeholders	stakeholder	NOUN
hi-669	213	28	.	.	PUNCT
hi-669	214	1	hence	hence	ADV
hi-669	214	2	,	,	PUNCT
hi-669	214	3	it	it	PRON
hi-669	214	4	is	be	AUX
hi-669	214	5	necessary	necessary	ADJ
hi-669	214	6	to	to	PART
hi-669	214	7	manage	manage	VERB
hi-669	214	8	and	and	CCONJ
hi-669	214	9	disclose	disclose	VERB
hi-669	214	10	necessary	necessary	ADJ
hi-669	214	11	information	information	NOUN
hi-669	214	12	that	that	PRON
hi-669	214	13	enables	enable	VERB
hi-669	214	14	ib	ib	NOUN
hi-669	214	15	stakeholders	stakeholder	NOUN
hi-669	214	16	to	to	PART
hi-669	214	17	make	make	VERB
hi-669	214	18	decisions	decision	NOUN
hi-669	214	19	.	.	PUNCT
hi-669	215	1	more	more	ADV
hi-669	215	2	importantly	importantly	ADV
hi-669	215	3	,	,	PUNCT
hi-669	215	4	the	the	DET
hi-669	215	5	disclosure	disclosure	NOUN
hi-669	215	6	of	of	ADP
hi-669	215	7	the	the	DET
hi-669	215	8	information	information	NOUN
hi-669	215	9	is	be	AUX
hi-669	215	10	important	important	ADJ
hi-669	215	11	,	,	PUNCT
hi-669	215	12	but	but	CCONJ
hi-669	215	13	stakeholders	stakeholder	NOUN
hi-669	215	14	are	be	AUX
hi-669	215	15	more	more	ADV
hi-669	215	16	concerned	concerned	ADJ
hi-669	215	17	with	with	ADP
hi-669	215	18	the	the	DET
hi-669	215	19	readability	readability	NOUN
hi-669	215	20	of	of	ADP
hi-669	215	21	those	those	DET
hi-669	215	22	disclosures	disclosure	NOUN
hi-669	215	23	.	.	PUNCT
hi-669	216	1	this	this	DET
hi-669	216	2	study	study	NOUN
hi-669	216	3	has	have	AUX
hi-669	216	4	conducted	conduct	VERB
hi-669	216	5	readability	readability	NOUN
hi-669	216	6	analysis	analysis	NOUN
hi-669	216	7	by	by	ADP
hi-669	216	8	developing	develop	VERB
hi-669	216	9	a	a	DET
hi-669	216	10	bog	bog	NOUN
hi-669	216	11	index	index	NOUN
hi-669	216	12	by	by	ADP
hi-669	216	13	stylwriter	stylwriter	NOUN
hi-669	216	14	.	.	PUNCT
hi-669	217	1	the	the	DET
hi-669	217	2	bog	bog	NOUN
hi-669	217	3	index	index	NOUN
hi-669	217	4	measure	measure	NOUN
hi-669	217	5	readability	readability	NOUN
hi-669	217	6	score	score	NOUN
hi-669	217	7	indicates	indicate	VERB
hi-669	217	8	that	that	SCONJ
hi-669	217	9	the	the	PRON
hi-669	217	10	higher	high	ADJ
hi-669	217	11	the	the	DET
hi-669	217	12	score	score	NOUN
hi-669	217	13	,	,	PUNCT
hi-669	217	14	the	the	PRON
hi-669	217	15	lesser	less	ADJ
hi-669	217	16	the	the	DET
hi-669	217	17	document	document	NOUN
hi-669	217	18	’s	’s	PART
hi-669	217	19	readability	readability	NOUN
hi-669	217	20	.	.	PUNCT
hi-669	218	1	our	our	PRON
hi-669	218	2	analysis	analysis	NOUN
hi-669	218	3	results	result	NOUN
hi-669	218	4	show	show	VERB
hi-669	218	5	less	less	ADJ
hi-669	218	6	readability	readability	NOUN
hi-669	218	7	of	of	ADP
hi-669	218	8	all	all	DET
hi-669	218	9	documents	document	NOUN
hi-669	218	10	,	,	PUNCT
hi-669	218	11	but	but	CCONJ
hi-669	218	12	in	in	ADP
hi-669	218	13	comparison	comparison	NOUN
hi-669	218	14	,	,	PUNCT
hi-669	218	15	al	al	PROPN
hi-669	218	16	-	-	PUNCT
hi-669	218	17	baraka	baraka	PROPN
hi-669	218	18	has	have	VERB
hi-669	218	19	higher	high	ADJ
hi-669	218	20	readability	readability	NOUN
hi-669	218	21	with	with	ADP
hi-669	218	22	low	low	ADJ
hi-669	218	23	disclosure	disclosure	NOUN
hi-669	218	24	of	of	ADP
hi-669	218	25	information	information	NOUN
hi-669	218	26	;	;	PUNCT
hi-669	218	27	it	it	PRON
hi-669	218	28	can	can	AUX
hi-669	218	29	be	be	AUX
hi-669	218	30	inferred	infer	VERB
hi-669	218	31	that	that	SCONJ
hi-669	218	32	the	the	DET
hi-669	218	33	bank	bank	NOUN
hi-669	218	34	has	have	AUX
hi-669	218	35	used	use	VERB
hi-669	218	36	simple	simple	ADJ
hi-669	218	37	language	language	NOUN
hi-669	218	38	but	but	CCONJ
hi-669	218	39	limited	limited	ADJ
hi-669	218	40	information	information	NOUN
hi-669	218	41	.	.	PUNCT
hi-669	219	1	whereas	whereas	SCONJ
hi-669	219	2	mib	mib	PROPN
hi-669	219	3	and	and	CCONJ
hi-669	219	4	faysal	faysal	PROPN
hi-669	219	5	bank	bank	PROPN
hi-669	219	6	reports	report	NOUN
hi-669	219	7	are	be	AUX
hi-669	219	8	difficult	difficult	ADJ
hi-669	219	9	to	to	PART
hi-669	219	10	read	read	VERB
hi-669	219	11	and	and	CCONJ
hi-669	219	12	have	have	VERB
hi-669	219	13	less	less	ADJ
hi-669	219	14	disclosure	disclosure	NOUN
hi-669	219	15	levels	level	NOUN
hi-669	219	16	from	from	ADP
hi-669	219	17	mib	mib	PROPN
hi-669	219	18	,	,	PUNCT
hi-669	219	19	the	the	DET
hi-669	219	20	bank	bank	NOUN
hi-669	219	21	is	be	AUX
hi-669	219	22	not	not	PART
hi-669	219	23	properly	properly	ADV
hi-669	219	24	disclosing	disclose	VERB
hi-669	219	25	information	information	NOUN
hi-669	219	26	to	to	ADP
hi-669	219	27	its	its	PRON
hi-669	219	28	stakeholders	stakeholder	NOUN
hi-669	219	29	.	.	PUNCT
hi-669	220	1	additionally	additionally	ADV
hi-669	220	2	,	,	PUNCT
hi-669	220	3	full	full	ADJ
hi-669	220	4	-	-	PUNCT
hi-669	220	5	fledged	fledged	ADJ
hi-669	220	6	islamic	islamic	ADJ
hi-669	220	7	banks	bank	NOUN
hi-669	220	8	and	and	CCONJ
hi-669	220	9	window	window	NOUN
hi-669	220	10	banking	banking	NOUN
hi-669	220	11	has	have	AUX
hi-669	220	12	not	not	PART
hi-669	220	13	shown	show	VERB
hi-669	220	14	much	much	ADJ
hi-669	220	15	difference	difference	NOUN
hi-669	220	16	in	in	ADP
hi-669	220	17	readability	readability	NOUN
hi-669	220	18	score	score	NOUN
hi-669	220	19	.	.	PUNCT
hi-669	221	1	from	from	ADP
hi-669	221	2	a	a	DET
hi-669	221	3	theoretical	theoretical	ADJ
hi-669	221	4	perspective	perspective	NOUN
hi-669	221	5	,	,	PUNCT
hi-669	221	6	our	our	PRON
hi-669	221	7	analysis	analysis	NOUN
hi-669	221	8	confirms	confirm	VERB
hi-669	221	9	the	the	DET
hi-669	221	10	argument	argument	NOUN
hi-669	221	11	related	relate	VERB
hi-669	221	12	to	to	ADP
hi-669	221	13	information	information	NOUN
hi-669	221	14	asymmetry	asymmetry	NOUN
hi-669	221	15	theory	theory	NOUN
hi-669	221	16	,	,	PUNCT
hi-669	221	17	which	which	PRON
hi-669	221	18	states	state	VERB
hi-669	221	19	that	that	SCONJ
hi-669	221	20	managers	manager	NOUN
hi-669	221	21	have	have	VERB
hi-669	221	22	more	more	ADJ
hi-669	221	23	information	information	NOUN
hi-669	221	24	about	about	ADP
hi-669	221	25	the	the	DET
hi-669	221	26	firm	firm	NOUN
hi-669	221	27	than	than	ADP
hi-669	221	28	stockholders	stockholder	NOUN
hi-669	221	29	.	.	PUNCT
hi-669	222	1	the	the	DET
hi-669	222	2	results	result	NOUN
hi-669	222	3	proved	prove	VERB
hi-669	222	4	that	that	SCONJ
hi-669	222	5	a	a	DET
hi-669	222	6	low	low	ADJ
hi-669	222	7	level	level	NOUN
hi-669	222	8	of	of	ADP
hi-669	222	9	readability	readability	NOUN
hi-669	222	10	depicts	depict	VERB
hi-669	222	11	the	the	DET
hi-669	222	12	least	least	ADJ
hi-669	222	13	knowledge	knowledge	NOUN
hi-669	222	14	about	about	ADP
hi-669	222	15	operations	operation	NOUN
hi-669	222	16	and	and	CCONJ
hi-669	222	17	compliance	compliance	NOUN
hi-669	222	18	of	of	ADP
hi-669	222	19	sharê‘ah	sharê‘ah	NOUN
hi-669	222	20	reports	report	NOUN
hi-669	222	21	to	to	ADP
hi-669	222	22	the	the	DET
hi-669	222	23	stakeholders	stakeholder	NOUN
hi-669	222	24	.	.	PUNCT
hi-669	223	1	however	however	ADV
hi-669	223	2	,	,	PUNCT
hi-669	223	3	to	to	PART
hi-669	223	4	be	be	AUX
hi-669	223	5	socially	socially	ADV
hi-669	223	6	responsible	responsible	ADJ
hi-669	223	7	,	,	PUNCT
hi-669	223	8	ibs	ibs	PROPN
hi-669	223	9	must	must	AUX
hi-669	223	10	use	use	VERB
hi-669	223	11	less	less	ADV
hi-669	223	12	complex	complex	ADJ
hi-669	223	13	words	word	NOUN
hi-669	223	14	and	and	CCONJ
hi-669	223	15	simple	simple	ADJ
hi-669	223	16	language	language	NOUN
hi-669	223	17	.	.	PUNCT
hi-669	224	1	6	6	X
hi-669	224	2	.	.	X
hi-669	224	3	conclusion	conclusion	VERB
hi-669	224	4	the	the	DET
hi-669	224	5	purpose	purpose	NOUN
hi-669	224	6	of	of	ADP
hi-669	224	7	this	this	DET
hi-669	224	8	study	study	NOUN
hi-669	224	9	is	be	AUX
hi-669	224	10	to	to	PART
hi-669	224	11	investigate	investigate	VERB
hi-669	224	12	the	the	DET
hi-669	224	13	extent	extent	NOUN
hi-669	224	14	of	of	ADP
hi-669	224	15	sharê‘ah	sharê‘ah	NOUN
hi-669	224	16	disclosure	disclosure	NOUN
hi-669	224	17	and	and	CCONJ
hi-669	224	18	readability	readability	NOUN
hi-669	224	19	of	of	ADP
hi-669	224	20	banks	bank	NOUN
hi-669	224	21	of	of	ADP
hi-669	224	22	pakistani	pakistani	ADJ
hi-669	224	23	banks	bank	NOUN
hi-669	224	24	.	.	PUNCT
hi-669	225	1	it	it	PRON
hi-669	225	2	has	have	AUX
hi-669	225	3	been	be	AUX
hi-669	225	4	deduced	deduce	VERB
hi-669	225	5	from	from	ADP
hi-669	225	6	the	the	DET
hi-669	225	7	analysis	analysis	NOUN
hi-669	225	8	that	that	SCONJ
hi-669	225	9	overall	overall	ADJ
hi-669	225	10	sharê‘ah	sharê‘ah	NOUN
hi-669	225	11	disclosure	disclosure	NOUN
hi-669	225	12	is	be	AUX
hi-669	225	13	not	not	PART
hi-669	225	14	satisfactory	satisfactory	ADJ
hi-669	225	15	because	because	SCONJ
hi-669	225	16	the	the	DET
hi-669	225	17	overall	overall	ADJ
hi-669	225	18	average	average	NOUN
hi-669	225	19	of	of	ADP
hi-669	225	20	the	the	DET
hi-669	225	21	index	index	NOUN
hi-669	225	22	is	be	AUX
hi-669	225	23	below	below	ADP
hi-669	225	24	60	60	NUM
hi-669	225	25	%	%	NOUN
hi-669	225	26	,	,	PUNCT
hi-669	225	27	indicating	indicate	VERB
hi-669	225	28	that	that	SCONJ
hi-669	225	29	from	from	ADP
hi-669	225	30	100	100	NUM
hi-669	225	31	items	item	NOUN
hi-669	225	32	,	,	PUNCT
hi-669	225	33	only	only	ADV
hi-669	225	34	60	60	NUM
hi-669	225	35	items	item	NOUN
hi-669	225	36	are	be	AUX
hi-669	225	37	disclosed	disclose	VERB
hi-669	225	38	by	by	ADP
hi-669	225	39	banks	bank	NOUN
hi-669	225	40	in	in	ADP
hi-669	225	41	their	their	PRON
hi-669	225	42	annual	annual	ADJ
hi-669	225	43	report	report	NOUN
hi-669	225	44	.	.	PUNCT
hi-669	226	1	on	on	ADP
hi-669	226	2	the	the	DET
hi-669	226	3	other	other	ADJ
hi-669	226	4	hand	hand	NOUN
hi-669	226	5	,	,	PUNCT
hi-669	226	6	what	what	PRON
hi-669	226	7	has	have	AUX
hi-669	226	8	been	be	AUX
hi-669	226	9	disclosed	disclose	VERB
hi-669	226	10	by	by	ADP
hi-669	226	11	the	the	DET
hi-669	226	12	full	full	ADJ
hi-669	226	13	fledge	fledge	NOUN
hi-669	226	14	and	and	CCONJ
hi-669	226	15	islamic	islamic	PROPN
hi-669	226	16	windows	window	NOUN
hi-669	226	17	banks	bank	NOUN
hi-669	226	18	is	be	AUX
hi-669	226	19	less	less	ADV
hi-669	226	20	readable	readable	ADJ
hi-669	226	21	as	as	SCONJ
hi-669	226	22	the	the	DET
hi-669	226	23	readability	readability	NOUN
hi-669	226	24	score	score	NOUN
hi-669	226	25	is	be	AUX
hi-669	226	26	unsatisfactory	unsatisfactory	ADJ
hi-669	226	27	since	since	SCONJ
hi-669	226	28	most	most	ADJ
hi-669	226	29	of	of	ADP
hi-669	226	30	the	the	DET
hi-669	226	31	index	index	NOUN
hi-669	226	32	score	score	NOUN
hi-669	226	33	lies	lie	VERB
hi-669	226	34	in	in	ADP
hi-669	226	35	the	the	DET
hi-669	226	36	bad	bad	ADJ
hi-669	226	37	or	or	CCONJ
hi-669	226	38	poor	poor	ADJ
hi-669	226	39	readability	readability	NOUN
hi-669	226	40	range	range	NOUN
hi-669	226	41	.	.	PUNCT
hi-669	227	1	the	the	DET
hi-669	227	2	islamic	islamic	ADJ
hi-669	227	3	banks	bank	NOUN
hi-669	227	4	’	’	PART
hi-669	227	5	low	low	ADJ
hi-669	227	6	level	level	NOUN
hi-669	227	7	of	of	ADP
hi-669	227	8	disclosure	disclosure	NOUN
hi-669	227	9	and	and	CCONJ
hi-669	227	10	reliability	reliability	NOUN
hi-669	227	11	is	be	AUX
hi-669	227	12	alarming	alarming	ADJ
hi-669	227	13	for	for	ADP
hi-669	227	14	the	the	DET
hi-669	227	15	stakeholders	stakeholder	NOUN
hi-669	227	16	and	and	CCONJ
hi-669	227	17	the	the	DET
hi-669	227	18	state	state	NOUN
hi-669	227	19	bank	bank	PROPN
hi-669	227	20	of	of	ADP
hi-669	227	21	pakistan	pakistan	PROPN
hi-669	227	22	,	,	PUNCT
hi-669	227	23	the	the	DET
hi-669	227	24	hamdard	hamdard	ADJ
hi-669	227	25	islamicus	islamicus	NOUN
hi-669	227	26	vol	vol	NOUN
hi-669	227	27	.	.	PUNCT
hi-669	228	1	xlvi	xlvi	PROPN
hi-669	228	2	,	,	PUNCT
hi-669	228	3	no	no	INTJ
hi-669	228	4	.	.	NOUN
hi-669	228	5	2	2	NUM
hi-669	228	6	79	79	NUM
hi-669	228	7	main	main	ADJ
hi-669	228	8	regulatory	regulatory	ADJ
hi-669	228	9	authority	authority	NOUN
hi-669	228	10	.	.	PUNCT
hi-669	229	1	consequently	consequently	ADV
hi-669	229	2	,	,	PUNCT
hi-669	229	3	the	the	DET
hi-669	229	4	regulatory	regulatory	ADJ
hi-669	229	5	authority	authority	NOUN
hi-669	229	6	might	might	AUX
hi-669	229	7	identify	identify	VERB
hi-669	229	8	the	the	DET
hi-669	229	9	minimum	minimum	ADJ
hi-669	229	10	level	level	NOUN
hi-669	229	11	of	of	ADP
hi-669	229	12	governance	governance	NOUN
hi-669	229	13	disclosure	disclosure	NOUN
hi-669	229	14	in	in	ADP
hi-669	229	15	annual	annual	ADJ
hi-669	229	16	reports	report	NOUN
hi-669	229	17	.	.	PUNCT
hi-669	230	1	on	on	ADP
hi-669	230	2	the	the	DET
hi-669	230	3	other	other	ADJ
hi-669	230	4	hand	hand	NOUN
hi-669	230	5	,	,	PUNCT
hi-669	230	6	the	the	DET
hi-669	230	7	results	result	NOUN
hi-669	230	8	of	of	ADP
hi-669	230	9	this	this	DET
hi-669	230	10	study	study	NOUN
hi-669	230	11	provide	provide	VERB
hi-669	230	12	insights	insight	NOUN
hi-669	230	13	for	for	ADP
hi-669	230	14	the	the	DET
hi-669	230	15	islamic	islamic	ADJ
hi-669	230	16	banks	bank	NOUN
hi-669	230	17	to	to	PART
hi-669	230	18	not	not	PART
hi-669	230	19	only	only	ADV
hi-669	230	20	focus	focus	VERB
hi-669	230	21	on	on	ADP
hi-669	230	22	the	the	DET
hi-669	230	23	sharê‘ah	sharê‘ah	NOUN
hi-669	230	24	disclosure	disclosure	NOUN
hi-669	230	25	but	but	CCONJ
hi-669	230	26	also	also	ADV
hi-669	230	27	on	on	ADP
hi-669	230	28	the	the	DET
hi-669	230	29	importance	importance	NOUN
hi-669	230	30	of	of	ADP
hi-669	230	31	the	the	DET
hi-669	230	32	reliability	reliability	NOUN
hi-669	230	33	of	of	ADP
hi-669	230	34	the	the	DET
hi-669	230	35	disclosure	disclosure	NOUN
hi-669	230	36	content	content	NOUN
hi-669	230	37	by	by	ADP
hi-669	230	38	the	the	DET
hi-669	230	39	stakeholders	stakeholder	NOUN
hi-669	230	40	.	.	PUNCT
hi-669	231	1	they	they	PRON
hi-669	231	2	need	need	VERB
hi-669	231	3	to	to	PART
hi-669	231	4	avoid	avoid	VERB
hi-669	231	5	ambiguous	ambiguous	ADJ
hi-669	231	6	communication	communication	NOUN
hi-669	231	7	styles	style	NOUN
hi-669	231	8	,	,	PUNCT
hi-669	231	9	as	as	SCONJ
hi-669	231	10	this	this	PRON
hi-669	231	11	can	can	AUX
hi-669	231	12	improve	improve	VERB
hi-669	231	13	their	their	PRON
hi-669	231	14	reputation	reputation	NOUN
hi-669	231	15	and	and	CCONJ
hi-669	231	16	corporate	corporate	ADJ
hi-669	231	17	image	image	NOUN
hi-669	231	18	.	.	PUNCT
hi-669	232	1	the	the	DET
hi-669	232	2	study	study	NOUN
hi-669	232	3	is	be	AUX
hi-669	232	4	a	a	DET
hi-669	232	5	preliminary	preliminary	ADJ
hi-669	232	6	investigation	investigation	NOUN
hi-669	232	7	that	that	SCONJ
hi-669	232	8	future	future	ADJ
hi-669	232	9	researchers	researcher	NOUN
hi-669	232	10	can	can	AUX
hi-669	232	11	further	far	ADV
hi-669	232	12	extend	extend	VERB
hi-669	232	13	by	by	ADP
hi-669	232	14	including	include	VERB
hi-669	232	15	it	it	PRON
hi-669	232	16	as	as	ADP
hi-669	232	17	one	one	NUM
hi-669	232	18	of	of	ADP
hi-669	232	19	the	the	DET
hi-669	232	20	dimensions	dimension	NOUN
hi-669	232	21	of	of	ADP
hi-669	232	22	the	the	DET
hi-669	232	23	financial	financial	ADJ
hi-669	232	24	reporting	reporting	NOUN
hi-669	232	25	quality	quality	NOUN
hi-669	232	26	of	of	ADP
hi-669	232	27	islamic	islamic	ADJ
hi-669	232	28	banks	bank	NOUN
hi-669	232	29	.	.	PUNCT
hi-669	233	1	notes	note	NOUN
hi-669	233	2	and	and	CCONJ
hi-669	233	3	references	reference	NOUN
hi-669	233	4	:	:	PUNCT
hi-669	233	5	1heath	1heath	NUM
hi-669	233	6	j.	j.	PROPN
hi-669	233	7	,	,	PUNCT
hi-669	233	8	&	&	CCONJ
hi-669	233	9	norman	norman	PROPN
hi-669	233	10	w.	w.	PROPN
hi-669	233	11	,	,	PUNCT
hi-669	233	12	“	"	PUNCT
hi-669	233	13	stakeholder	stakeholder	NOUN
hi-669	233	14	theory	theory	NOUN
hi-669	233	15	,	,	PUNCT
hi-669	233	16	corporate	corporate	ADJ
hi-669	233	17	governance	governance	NOUN
hi-669	233	18	and	and	CCONJ
hi-669	233	19	public	public	ADJ
hi-669	233	20	management	management	NOUN
hi-669	233	21	:	:	PUNCT
hi-669	233	22	what	what	PRON
hi-669	233	23	can	can	AUX
hi-669	233	24	the	the	DET
hi-669	233	25	history	history	NOUN
hi-669	233	26	of	of	ADP
hi-669	233	27	state	state	NOUN
hi-669	233	28	-	-	PUNCT
hi-669	233	29	run	run	VERB
hi-669	233	30	enterprises	enterprise	NOUN
hi-669	233	31	teach	teach	VERB
hi-669	233	32	us	we	PRON
hi-669	233	33	in	in	ADP
hi-669	233	34	the	the	DET
hi-669	233	35	postenron	postenron	PROPN
hi-669	233	36	era	era	NOUN
hi-669	233	37	?	?	PUNCT
hi-669	233	38	,	,	PUNCT
hi-669	233	39	”	"	PUNCT
hi-669	233	40	journal	journal	NOUN
hi-669	233	41	of	of	ADP
hi-669	233	42	business	business	NOUN
hi-669	233	43	ethics	ethic	NOUN
hi-669	233	44	53	53	NUM
hi-669	233	45	,	,	PUNCT
hi-669	233	46	(	(	PUNCT
hi-669	233	47	2004	2004	NUM
hi-669	233	48	):	):	PUNCT
hi-669	234	1	247–265	247–265	NUM
hi-669	234	2	.	.	PUNCT
hi-669	235	1	2willett	2willett	NUM
hi-669	235	2	roger	roger	PROPN
hi-669	235	3	.	.	PROPN
hi-669	235	4	,	,	PUNCT
hi-669	235	5	sulaiman	sulaiman	PROPN
hi-669	235	6	maliah	maliah	PROPN
hi-669	235	7	,	,	PUNCT
hi-669	235	8	“	"	PUNCT
hi-669	235	9	islam	islam	PROPN
hi-669	235	10	,	,	PUNCT
hi-669	235	11	economic	economic	ADJ
hi-669	235	12	rationalism	rationalism	NOUN
hi-669	235	13	,	,	PUNCT
hi-669	235	14	and	and	CCONJ
hi-669	235	15	accounting	accounting	NOUN
hi-669	235	16	”	"	PUNCT
hi-669	235	17	,	,	PUNCT
hi-669	235	18	islam	islam	PROPN
hi-669	235	19	,	,	PUNCT
hi-669	235	20	economic	economic	ADJ
hi-669	235	21	rationalism	rationalism	NOUN
hi-669	235	22	,	,	PUNCT
hi-669	235	23	and	and	CCONJ
hi-669	235	24	accounting	account	VERB
hi-669	235	25	18	18	NUM
hi-669	235	26	,	,	PUNCT
hi-669	235	27	no	no	INTJ
hi-669	235	28	.	.	PUNCT
hi-669	236	1	2(2001	2(2001	NUM
hi-669	236	2	):	):	PUNCT
hi-669	236	3	61	61	NUM
hi-669	236	4	-	-	SYM
hi-669	236	5	93	93	NUM
hi-669	236	6	3aziah	3aziah	PROPN
hi-669	236	7	a.	a.	NOUN
hi-669	236	8	k.	k.	PROPN
hi-669	236	9	n	n	CCONJ
hi-669	236	10	,	,	PUNCT
hi-669	236	11	“	"	PUNCT
hi-669	236	12	disclosure	disclosure	NOUN
hi-669	236	13	of	of	ADP
hi-669	236	14	shariah	shariah	PROPN
hi-669	236	15	compliance	compliance	NOUN
hi-669	236	16	by	by	ADP
hi-669	236	17	malaysian	malaysian	ADJ
hi-669	236	18	takaful	takaful	ADJ
hi-669	236	19	companies	company	NOUN
hi-669	236	20	,	,	PUNCT
hi-669	236	21	”	"	PUNCT
hi-669	236	22	journal	journal	NOUN
hi-669	236	23	of	of	ADP
hi-669	236	24	islamic	islamic	PROPN
hi-669	236	25	accounting	accounting	PROPN
hi-669	236	26	and	and	CCONJ
hi-669	236	27	business	business	NOUN
hi-669	236	28	research	research	NOUN
hi-669	236	29	3	3	NUM
hi-669	236	30	,	,	PUNCT
hi-669	236	31	no	no	INTJ
hi-669	236	32	.	.	PUNCT
hi-669	236	33	1(2013	1(2013	NUM
hi-669	236	34	)	)	PUNCT
hi-669	236	35	.	.	PUNCT
hi-669	237	1	4khomsatun	4khomsatun	NUM
hi-669	237	2	siti	siti	NOUN
hi-669	237	3	,	,	PUNCT
hi-669	237	4	rossieta	rossieta	PROPN
hi-669	237	5	hilda	hilda	PROPN
hi-669	237	6	,	,	PUNCT
hi-669	237	7	fitriany	fitriany	PROPN
hi-669	237	8	fitriany	fitriany	NUM
hi-669	237	9	,	,	PUNCT
hi-669	237	10	nasution	nasution	NOUN
hi-669	237	11	mustafa	mustafa	PROPN
hi-669	237	12	edwin	edwin	PROPN
hi-669	237	13	,	,	PUNCT
hi-669	237	14	“	"	PUNCT
hi-669	237	15	sharia	sharia	PROPN
hi-669	237	16	disclosure	disclosure	NOUN
hi-669	237	17	,	,	PUNCT
hi-669	237	18	sharia	sharia	PROPN
hi-669	237	19	supervisory	supervisory	ADJ
hi-669	237	20	board	board	NOUN
hi-669	237	21	and	and	CCONJ
hi-669	237	22	the	the	DET
hi-669	237	23	moderating	moderate	VERB
hi-669	237	24	effect	effect	NOUN
hi-669	237	25	of	of	ADP
hi-669	237	26	regulatory	regulatory	ADJ
hi-669	237	27	framework	framework	NOUN
hi-669	237	28	:	:	PUNCT
hi-669	237	29	the	the	DET
hi-669	237	30	impact	impact	NOUN
hi-669	237	31	on	on	ADP
hi-669	237	32	soundness	soundness	NOUN
hi-669	237	33	of	of	ADP
hi-669	237	34	islamic	islamic	ADJ
hi-669	237	35	banking	banking	NOUN
hi-669	237	36	,	,	PUNCT
hi-669	237	37	”	"	PUNCT
hi-669	237	38	recent	recent	ADJ
hi-669	237	39	developments	development	NOUN
hi-669	237	40	in	in	ADP
hi-669	237	41	asian	asian	ADJ
hi-669	237	42	economics	economics	PROPN
hi-669	237	43	international	international	ADJ
hi-669	237	44	symposia	symposia	NOUN
hi-669	237	45	in	in	ADP
hi-669	237	46	economic	economic	ADJ
hi-669	237	47	theory	theory	NOUN
hi-669	237	48	and	and	CCONJ
hi-669	237	49	econometrics	econometrics	NOUN
hi-669	237	50	28	28	NUM
hi-669	237	51	,	,	PUNCT
hi-669	237	52	no	no	INTJ
hi-669	237	53	.	.	NOUN
hi-669	237	54	20	20	NUM
hi-669	237	55	(	(	PUNCT
hi-669	237	56	2021	2021	NUM
hi-669	237	57	)	)	PUNCT
hi-669	237	58	.	.	PUNCT
hi-669	238	1	5jabbar	5jabbar	NUM
hi-669	238	2	s.	s.	PROPN
hi-669	238	3	f.	f.	PROPN
hi-669	238	4	a	a	PROPN
hi-669	238	5	,	,	PUNCT
hi-669	238	6	“	"	PUNCT
hi-669	238	7	financial	financial	ADJ
hi-669	238	8	crimes	crime	NOUN
hi-669	238	9	:	:	PUNCT
hi-669	238	10	prohibition	prohibition	NOUN
hi-669	238	11	in	in	ADP
hi-669	238	12	islam	islam	PROPN
hi-669	238	13	and	and	CCONJ
hi-669	238	14	prevention	prevention	NOUN
hi-669	238	15	by	by	ADP
hi-669	238	16	the	the	DET
hi-669	238	17	shari	shari	NOUN
hi-669	238	18	’	'	PUNCT
hi-669	238	19	a	a	DET
hi-669	238	20	supervisory	supervisory	ADJ
hi-669	238	21	board	board	NOUN
hi-669	238	22	of	of	ADP
hi-669	238	23	islamic	islamic	ADJ
hi-669	238	24	financial	financial	ADJ
hi-669	238	25	institutions	institution	NOUN
hi-669	238	26	,	,	PUNCT
hi-669	238	27	”	"	PUNCT
hi-669	238	28	journal	journal	NOUN
hi-669	238	29	of	of	ADP
hi-669	238	30	financial	financial	ADJ
hi-669	238	31	crime	crime	NOUN
hi-669	238	32	17	17	NUM
hi-669	238	33	,	,	PUNCT
hi-669	238	34	no	no	INTJ
hi-669	238	35	.	.	NOUN
hi-669	238	36	3	3	NUM
hi-669	238	37	(	(	PUNCT
hi-669	238	38	2010	2010	NUM
hi-669	238	39	):	):	PUNCT
hi-669	238	40	25	25	NUM
hi-669	238	41	6hudaib	6hudaib	NUM
hi-669	238	42	m	m	NOUN
hi-669	238	43	&	&	CCONJ
hi-669	238	44	haniffa	haniffa	PROPN
hi-669	238	45	r	r	PROPN
hi-669	238	46	,	,	PUNCT
hi-669	238	47	“	"	PUNCT
hi-669	238	48	a	a	DET
hi-669	238	49	theoretical	theoretical	ADJ
hi-669	238	50	framework	framework	NOUN
hi-669	238	51	for	for	ADP
hi-669	238	52	the	the	DET
hi-669	238	53	development	development	NOUN
hi-669	238	54	of	of	ADP
hi-669	238	55	the	the	DET
hi-669	238	56	islamic	islamic	PROPN
hi-669	238	57	perspective	perspective	NOUN
hi-669	238	58	of	of	ADP
hi-669	238	59	accounting	accounting	NOUN
hi-669	238	60	,	,	PUNCT
hi-669	238	61	”	"	PUNCT
hi-669	238	62	islamic	islamic	ADJ
hi-669	238	63	accounting	accounting	NOUN
hi-669	238	64	,	,	PUNCT
hi-669	238	65	(	(	PUNCT
hi-669	238	66	2011	2011	NUM
hi-669	238	67	)	)	PUNCT
hi-669	238	68	.	.	PUNCT
hi-669	239	1	7aljifri	7aljifri	NUM
hi-669	239	2	k	k	NOUN
hi-669	239	3	,	,	PUNCT
hi-669	239	4	“	"	PUNCT
hi-669	239	5	annual	annual	ADJ
hi-669	239	6	report	report	NOUN
hi-669	239	7	disclosure	disclosure	NOUN
hi-669	239	8	in	in	ADP
hi-669	239	9	a	a	DET
hi-669	239	10	developing	develop	VERB
hi-669	239	11	country	country	NOUN
hi-669	239	12	:	:	PUNCT
hi-669	239	13	the	the	DET
hi-669	239	14	case	case	NOUN
hi-669	239	15	of	of	ADP
hi-669	239	16	the	the	DET
hi-669	239	17	uae	uae	PROPN
hi-669	239	18	,	,	PUNCT
hi-669	239	19	”	"	PUNCT
hi-669	239	20	advances	advance	NOUN
hi-669	239	21	in	in	ADP
hi-669	239	22	accounting	account	VERB
hi-669	239	23	24	24	NUM
hi-669	239	24	,	,	PUNCT
hi-669	239	25	no.1	no.1	NUM
hi-669	239	26	,	,	PUNCT
hi-669	239	27	(	(	PUNCT
hi-669	239	28	2008	2008	NUM
hi-669	239	29	):	):	PUNCT
hi-669	239	30	93–100	93–100	PROPN
hi-669	239	31	8hassanein	8hassanein	NUM
hi-669	239	32	a	a	PRON
hi-669	239	33	&	&	CCONJ
hi-669	239	34	hussainey	hussainey	PROPN
hi-669	239	35	k	k	PROPN
hi-669	239	36	,	,	PUNCT
hi-669	239	37	“	"	PUNCT
hi-669	239	38	is	be	AUX
hi-669	239	39	forward	forward	ADV
hi-669	239	40	-	-	PUNCT
hi-669	239	41	looking	look	VERB
hi-669	239	42	financial	financial	ADJ
hi-669	239	43	disclosure	disclosure	NOUN
hi-669	239	44	really	really	ADV
hi-669	239	45	informative	informative	ADJ
hi-669	239	46	?	?	PUNCT
hi-669	240	1	evidence	evidence	NOUN
hi-669	240	2	from	from	ADP
hi-669	240	3	uk	uk	PROPN
hi-669	240	4	narrative	narrative	NOUN
hi-669	240	5	statements	statement	NOUN
hi-669	240	6	,	,	PUNCT
hi-669	240	7	”	"	PUNCT
hi-669	240	8	international	international	ADJ
hi-669	240	9	review	review	NOUN
hi-669	240	10	of	of	ADP
hi-669	240	11	financial	financial	ADJ
hi-669	240	12	analysis	analysis	NOUN
hi-669	240	13	,	,	PUNCT
hi-669	240	14	41	41	NUM
hi-669	240	15	(	(	PUNCT
hi-669	240	16	2015	2015	NUM
hi-669	240	17	):	):	PUNCT
hi-669	240	18	52–61	52–61	NUM
hi-669	240	19	.	.	PUNCT
hi-669	241	1	9hahn	9hahn	NUM
hi-669	241	2	r	r	NOUN
hi-669	241	3	,	,	PUNCT
hi-669	241	4	&	&	CCONJ
hi-669	241	5	lülfs	lülfs	NOUN
hi-669	241	6	,	,	PUNCT
hi-669	241	7	r	r	NOUN
hi-669	241	8	,	,	PUNCT
hi-669	241	9	“	"	PUNCT
hi-669	241	10	legitimizing	legitimize	VERB
hi-669	241	11	negative	negative	ADJ
hi-669	241	12	aspects	aspect	NOUN
hi-669	241	13	in	in	ADP
hi-669	241	14	gri	gri	NOUN
hi-669	241	15	-	-	PUNCT
hi-669	241	16	oriented	orient	VERB
hi-669	241	17	sustainability	sustainability	NOUN
hi-669	241	18	reporting	reporting	NOUN
hi-669	241	19	:	:	PUNCT
hi-669	241	20	a	a	DET
hi-669	241	21	qualitative	qualitative	ADJ
hi-669	241	22	analysis	analysis	NOUN
hi-669	241	23	of	of	ADP
hi-669	241	24	corporate	corporate	ADJ
hi-669	241	25	disclosure	disclosure	NOUN
hi-669	241	26	strategies	strategy	NOUN
hi-669	241	27	,	,	PUNCT
hi-669	241	28	”	"	PUNCT
hi-669	241	29	journal	journal	NOUN
hi-669	241	30	of	of	ADP
hi-669	241	31	business	business	NOUN
hi-669	241	32	ethics	ethic	NOUN
hi-669	241	33	,	,	PUNCT
hi-669	241	34	123	123	NUM
hi-669	241	35	(	(	PUNCT
hi-669	241	36	2014	2014	NUM
hi-669	241	37	):	):	PUNCT
hi-669	241	38	401–420	401–420	NUM
hi-669	241	39	.	.	PUNCT
hi-669	242	1	10roszaini	10roszaini	NUM
hi-669	243	1	haniffa	haniffa	NOUN
hi-669	243	2	and	and	CCONJ
hi-669	243	3	mohammad	mohammad	PROPN
hi-669	243	4	hudaib	hudaib	PROPN
hi-669	243	5	,	,	PUNCT
hi-669	243	6	“	"	PUNCT
hi-669	243	7	disclosure	disclosure	NOUN
hi-669	243	8	practices	practice	NOUN
hi-669	243	9	of	of	ADP
hi-669	243	10	islamic	islamic	ADJ
hi-669	243	11	financial	financial	ADJ
hi-669	243	12	institutions	institution	NOUN
hi-669	243	13	:	:	PUNCT
hi-669	243	14	an	an	DET
hi-669	243	15	exploratory	exploratory	ADJ
hi-669	243	16	study	study	NOUN
hi-669	243	17	,	,	PUNCT
hi-669	243	18	”	"	PUNCT
hi-669	243	19	accounting	accounting	NOUN
hi-669	243	20	,	,	PUNCT
hi-669	243	21	commerce	commerce	PROPN
hi-669	243	22	&	&	CCONJ
hi-669	243	23	finance	finance	PROPN
hi-669	243	24	:	:	PUNCT
hi-669	243	25	the	the	DET
hi-669	243	26	islamic	islamic	PROPN
hi-669	243	27	perspective	perspective	PROPN
hi-669	243	28	international	international	PROPN
hi-669	243	29	conference	conference	NOUN
hi-669	243	30	v	v	NOUN
hi-669	243	31	,	,	PUNCT
hi-669	243	32	no	no	INTJ
hi-669	243	33	.	.	PUNCT
hi-669	244	1	september	september	PROPN
hi-669	244	2	(	(	PUNCT
hi-669	244	3	2004	2004	NUM
hi-669	244	4	):	):	PUNCT
hi-669	244	5	1–31	1–31	PROPN
hi-669	244	6	,	,	PUNCT
hi-669	244	7	https://www.brad.ac.uk/acad/management/external/pdf/workingpapers/2004/bookle	https://www.brad.ac.uk/acad/management/external/pdf/workingpapers/2004/bookle	PROPN
hi-669	244	8	t_04-32.pdf	t_04-32.pdf	PROPN
hi-669	244	9	.	.	PUNCT
hi-669	245	1	11khan	11khan	NUM
hi-669	245	2	a	a	DET
hi-669	245	3	,	,	PUNCT
hi-669	245	4	tanveer	tanveer	PROPN
hi-669	245	5	s	s	PROPN
hi-669	245	6	,	,	PUNCT
hi-669	245	7	shah	shah	PROPN
hi-669	245	8	a.	a.	PROPN
hi-669	245	9	q.	q.	PROPN
hi-669	245	10	,	,	PUNCT
hi-669	245	11	&	&	CCONJ
hi-669	245	12	jamil	jamil	PROPN
hi-669	245	13	,	,	PUNCT
hi-669	245	14	r.	r.	PROPN
hi-669	245	15	a	a	PRON
hi-669	245	16	,	,	PUNCT
hi-669	245	17	“	"	PUNCT
hi-669	245	18	comparative	comparative	ADJ
hi-669	245	19	analysis	analysis	NOUN
hi-669	245	20	of	of	ADP
hi-669	245	21	regulatory	regulatory	ADJ
hi-669	245	22	and	and	CCONJ
hi-669	245	23	supervisory	supervisory	ADJ
hi-669	245	24	system	system	NOUN
hi-669	245	25	of	of	ADP
hi-669	245	26	islamic	islamic	ADJ
hi-669	245	27	banks	bank	NOUN
hi-669	245	28	:	:	PUNCT
hi-669	245	29	evidence	evidence	NOUN
hi-669	245	30	from	from	ADP
hi-669	245	31	pakistan	pakistan	PROPN
hi-669	245	32	,	,	PUNCT
hi-669	245	33	malaysia	malaysia	PROPN
hi-669	245	34	,	,	PUNCT
hi-669	245	35	bahrain	bahrain	NOUN
hi-669	245	36	and	and	CCONJ
hi-669	245	37	united	united	ADJ
hi-669	245	38	kingdom	kingdom	PROPN
hi-669	245	39	,	,	PUNCT
hi-669	245	40	”	"	PUNCT
hi-669	245	41	mediterranean	mediterranean	PROPN
hi-669	245	42	journal	journal	PROPN
hi-669	245	43	of	of	ADP
hi-669	245	44	social	social	ADJ
hi-669	245	45	sciences	science	NOUN
hi-669	245	46	6	6	NUM
hi-669	245	47	,	,	PUNCT
hi-669	245	48	no	no	INTJ
hi-669	245	49	.	.	NOUN
hi-669	245	50	6	6	NUM
hi-669	245	51	(	(	PUNCT
hi-669	245	52	2015	2015	NUM
hi-669	245	53	):	):	PUNCT
hi-669	245	54	629–640	629–640	NUM
hi-669	245	55	.	.	PUNCT
hi-669	246	1	https://doi.org/10.5901/mjss.2015.v6n6s2p629	https://doi.org/10.5901/mjss.2015.v6n6s2p629	PROPN
hi-669	246	2	.	.	PUNCT
hi-669	247	1	12khanifah	12khanifah	X
hi-669	248	1	k	k	NOUN
hi-669	248	2	,	,	PUNCT
hi-669	248	3	hardiningsih	hardiningsih	NOUN
hi-669	248	4	p	p	X
hi-669	248	5	,	,	PUNCT
hi-669	248	6	darmaryantiko	darmaryantiko	NOUN
hi-669	248	7	a	a	NOUN
hi-669	248	8	,	,	PUNCT
hi-669	248	9	iryantik	iryantik	NOUN
hi-669	248	10	i	i	PROPN
hi-669	248	11	,	,	PUNCT
hi-669	248	12	&	&	CCONJ
hi-669	248	13	udin	udin	PROPN
hi-669	248	14	,	,	PUNCT
hi-669	248	15	u	u	PROPN
hi-669	248	16	,	,	PUNCT
hi-669	248	17	t”he	t”he	NOUN
hi-669	248	18	effect	effect	NOUN
hi-669	248	19	of	of	ADP
hi-669	248	20	corporate	corporate	ADJ
hi-669	248	21	governance	governance	NOUN
hi-669	248	22	disclosure	disclosure	NOUN
hi-669	248	23	on	on	ADP
hi-669	248	24	banking	banking	NOUN
hi-669	248	25	performance	performance	NOUN
hi-669	248	26	:	:	PUNCT
hi-669	248	27	empirical	empirical	ADJ
hi-669	248	28	evidence	evidence	NOUN
hi-669	248	29	from	from	ADP
hi-669	248	30	iran	iran	PROPN
hi-669	248	31	,	,	PUNCT
hi-669	248	32	saudi	saudi	PROPN
hi-669	248	33	arabia	arabia	PROPN
hi-669	248	34	and	and	CCONJ
hi-669	248	35	malaysia	malaysia	PROPN
hi-669	248	36	,	,	PUNCT
hi-669	248	37	”	"	PUNCT
hi-669	248	38	journal	journal	NOUN
hi-669	248	39	of	of	ADP
hi-669	248	40	asian	asian	ADJ
hi-669	248	41	finance	finance	NOUN
hi-669	248	42	,	,	PUNCT
hi-669	248	43	economics	economic	NOUN
hi-669	248	44	and	and	CCONJ
hi-669	248	45	business	business	NOUN
hi-669	248	46	7	7	NUM
hi-669	248	47	,	,	PUNCT
hi-669	248	48	no	no	INTJ
hi-669	248	49	.	.	NOUN
hi-669	248	50	3	3	NUM
hi-669	248	51	(	(	PUNCT
hi-669	248	52	2020	2020	NUM
hi-669	248	53	):	):	PUNCT
hi-669	248	54	41–51	41–51	NUM
hi-669	248	55	https://doi.org/10.13106/jafeb.2020.vol7.no3.4	https://doi.org/10.13106/jafeb.2020.vol7.no3.4	NOUN
hi-669	248	56	.	.	PUNCT
hi-669	249	1	80	80	NUM
hi-669	249	2	shari’ah	shari’ah	NOUN
hi-669	249	3	disclosure	disclosure	NOUN
hi-669	249	4	and	and	CCONJ
hi-669	249	5	…	…	PUNCT
hi-669	249	6	13ismail	13ismail	NUM
hi-669	249	7	m	m	NOUN
hi-669	249	8	,	,	PUNCT
hi-669	249	9	jan	jan	PROPN
hi-669	249	10	s	s	PROPN
hi-669	249	11	,	,	PUNCT
hi-669	249	12	&	&	CCONJ
hi-669	249	13	ullah	ullah	PROPN
hi-669	249	14	k	k	PROPN
hi-669	249	15	,	,	PUNCT
hi-669	249	16	“	"	PUNCT
hi-669	249	17	assessing	assess	VERB
hi-669	249	18	shariah	shariah	PROPN
hi-669	249	19	disclosure	disclosure	NOUN
hi-669	249	20	in	in	ADP
hi-669	249	21	pakistan	pakistan	PROPN
hi-669	249	22	:	:	PUNCT
hi-669	249	23	the	the	DET
hi-669	249	24	case	case	NOUN
hi-669	249	25	of	of	ADP
hi-669	249	26	islamic	islamic	ADJ
hi-669	249	27	banks	bank	NOUN
hi-669	249	28	,	,	PUNCT
hi-669	249	29	”	"	PUNCT
hi-669	249	30	business	business	NOUN
hi-669	249	31	&	&	CCONJ
hi-669	249	32	economic	economic	PROPN
hi-669	249	33	review	review	PROPN
hi-669	249	34	12	12	NUM
hi-669	249	35	,	,	PUNCT
hi-669	249	36	no	no	INTJ
hi-669	249	37	.	.	NOUN
hi-669	249	38	2	2	NUM
hi-669	249	39	(	(	PUNCT
hi-669	249	40	2020	2020	NUM
hi-669	249	41	):	):	PUNCT
hi-669	249	42	1–18	1–18	NUM
hi-669	249	43	.	.	PUNCT
hi-669	250	1	https://doi.org/10.22547/ber/12.2.1	https://doi.org/10.22547/ber/12.2.1	NOUN
hi-669	250	2	.	.	PUNCT
hi-669	251	1	14lehavy	14lehavy	NUM
hi-669	251	2	r.	r.	PROPN
hi-669	251	3	,	,	PUNCT
hi-669	251	4	li	li	PROPN
hi-669	251	5	f	f	PROPN
hi-669	251	6	,	,	PUNCT
hi-669	251	7	&	&	CCONJ
hi-669	251	8	merkley	merkley	PROPN
hi-669	251	9	k	k	PROPN
hi-669	251	10	,	,	PUNCT
hi-669	251	11	“	"	PUNCT
hi-669	251	12	the	the	DET
hi-669	251	13	effect	effect	NOUN
hi-669	251	14	of	of	ADP
hi-669	251	15	annual	annual	ADJ
hi-669	251	16	report	report	NOUN
hi-669	251	17	readability	readability	NOUN
hi-669	251	18	on	on	ADP
hi-669	251	19	analyst	analyst	NOUN
hi-669	251	20	following	follow	VERB
hi-669	251	21	and	and	CCONJ
hi-669	251	22	the	the	DET
hi-669	251	23	properties	property	NOUN
hi-669	251	24	of	of	ADP
hi-669	251	25	their	their	PRON
hi-669	251	26	earnings	earning	NOUN
hi-669	251	27	forecasts	forecast	NOUN
hi-669	251	28	,	,	PUNCT
hi-669	251	29	”	"	PUNCT
hi-669	251	30	the	the	DET
hi-669	251	31	accounting	accounting	NOUN
hi-669	251	32	review	review	NOUN
hi-669	251	33	86	86	NUM
hi-669	251	34	,	,	PUNCT
hi-669	251	35	no	no	INTJ
hi-669	251	36	.	.	PUNCT
hi-669	252	1	3(2011	3(2011	NUM
hi-669	252	2	):	):	PUNCT
hi-669	252	3	1087–1115	1087–1115	NUM
hi-669	252	4	.	.	PUNCT
hi-669	253	1	15nadeem	15nadeem	NUM
hi-669	254	1	m	m	NOUN
hi-669	254	2	,	,	PUNCT
hi-669	254	3	“	"	PUNCT
hi-669	254	4	board	board	NOUN
hi-669	254	5	gender	gender	NOUN
hi-669	254	6	diversity	diversity	NOUN
hi-669	254	7	and	and	CCONJ
hi-669	254	8	managerial	managerial	ADJ
hi-669	254	9	obfuscation	obfuscation	NOUN
hi-669	254	10	:	:	PUNCT
hi-669	254	11	evidence	evidence	NOUN
hi-669	254	12	from	from	ADP
hi-669	254	13	the	the	DET
hi-669	254	14	readability	readability	NOUN
hi-669	254	15	of	of	ADP
hi-669	254	16	narrative	narrative	ADJ
hi-669	254	17	disclosure	disclosure	NOUN
hi-669	254	18	in	in	ADP
hi-669	254	19	10	10	NUM
hi-669	254	20	-	-	PUNCT
hi-669	254	21	k	k	PROPN
hi-669	254	22	reports	report	NOUN
hi-669	254	23	,	,	PUNCT
hi-669	254	24	”	"	PUNCT
hi-669	254	25	journal	journal	NOUN
hi-669	254	26	of	of	ADP
hi-669	254	27	business	business	NOUN
hi-669	254	28	ethics	ethic	NOUN
hi-669	254	29	,	,	PUNCT
hi-669	254	30	179	179	NUM
hi-669	254	31	,	,	PUNCT
hi-669	254	32	(	(	PUNCT
hi-669	254	33	2022):153–177	2022):153–177	NUM
hi-669	254	34	.	.	PUNCT
hi-669	254	35	16tim	16tim	PROPN
hi-669	254	36	l.	l.	PROPN
hi-669	254	37	,	,	PUNCT
hi-669	254	38	&	&	CCONJ
hi-669	254	39	bill	bill	PROPN
hi-669	254	40	m.	m.	PROPN
hi-669	254	41	,	,	PUNCT
hi-669	254	42	:	:	PUNCT
hi-669	254	43	measuring	measure	VERB
hi-669	254	44	readability	readability	NOUN
hi-669	254	45	in	in	ADP
hi-669	254	46	financial	financial	ADJ
hi-669	254	47	disclosures	disclosure	NOUN
hi-669	254	48	,	,	PUNCT
hi-669	254	49	”	"	PUNCT
hi-669	254	50	the	the	DET
hi-669	254	51	journal	journal	NOUN
hi-669	254	52	of	of	ADP
hi-669	254	53	finance	finance	NOUN
hi-669	254	54	69	69	NUM
hi-669	254	55	,	,	PUNCT
hi-669	254	56	no	no	INTJ
hi-669	254	57	.	.	NOUN
hi-669	254	58	4	4	NUM
hi-669	254	59	(	(	PUNCT
hi-669	254	60	2014	2014	NUM
hi-669	254	61	):	):	PUNCT
hi-669	254	62	1643–1671	1643–1671	NUM
hi-669	254	63	.	.	PUNCT
hi-669	255	1	17adrian	17adrian	ADJ
hi-669	255	2	cadbury	cadbury	NOUN
hi-669	255	3	,	,	PUNCT
hi-669	255	4	corporate	corporate	ADJ
hi-669	255	5	governance	governance	NOUN
hi-669	255	6	and	and	CCONJ
hi-669	255	7	chairmanship	chairmanship	NOUN
hi-669	255	8	a	a	DET
hi-669	255	9	personal	personal	ADJ
hi-669	255	10	view	view	NOUN
hi-669	255	11	,	,	PUNCT
hi-669	255	12	(	(	PUNCT
hi-669	255	13	2002	2002	NUM
hi-669	255	14	)	)	PUNCT
hi-669	255	15	.	.	PUNCT
hi-669	256	1	18abid	18abid	NUM
hi-669	256	2	rasheed	rasheed	NOUN
hi-669	256	3	and	and	CCONJ
hi-669	256	4	zara	zara	PROPN
hi-669	256	5	nisar	nisar	PROPN
hi-669	256	6	,	,	PUNCT
hi-669	256	7	“	"	PUNCT
hi-669	256	8	a	a	DET
hi-669	256	9	review	review	NOUN
hi-669	256	10	of	of	ADP
hi-669	256	11	corporate	corporate	ADJ
hi-669	256	12	governance	governance	NOUN
hi-669	256	13	and	and	CCONJ
hi-669	256	14	firm	firm	ADJ
hi-669	256	15	performance	performance	NOUN
hi-669	256	16	,	,	PUNCT
hi-669	256	17	”	"	PUNCT
hi-669	256	18	journal	journal	NOUN
hi-669	256	19	of	of	ADP
hi-669	256	20	research	research	NOUN
hi-669	256	21	in	in	ADP
hi-669	256	22	administrative	administrative	ADJ
hi-669	256	23	sciences	science	NOUN
hi-669	256	24	7	7	NUM
hi-669	256	25	,	,	PUNCT
hi-669	256	26	no	no	INTJ
hi-669	256	27	.	.	NOUN
hi-669	256	28	2	2	NUM
hi-669	256	29	(	(	PUNCT
hi-669	256	30	2018	2018	NUM
hi-669	256	31	):	):	PUNCT
hi-669	256	32	1424	1424	NUM
hi-669	256	33	.	.	PUNCT
hi-669	257	1	19hutchinson	19hutchinson	NUM
hi-669	257	2	&	&	CCONJ
hi-669	257	3	a	a	DET
hi-669	257	4	gul	gul	PROPN
hi-669	257	5	,	,	PUNCT
hi-669	257	6	“	"	PUNCT
hi-669	257	7	investment	investment	NOUN
hi-669	257	8	opportunity	opportunity	NOUN
hi-669	257	9	set	set	NOUN
hi-669	257	10	,	,	PUNCT
hi-669	257	11	corporate	corporate	ADJ
hi-669	257	12	governance	governance	NOUN
hi-669	257	13	practices	practice	NOUN
hi-669	257	14	and	and	CCONJ
hi-669	257	15	firm	firm	ADJ
hi-669	257	16	performance	performance	NOUN
hi-669	257	17	,	,	PUNCT
hi-669	257	18	”	"	PUNCT
hi-669	257	19	journal	journal	NOUN
hi-669	257	20	of	of	ADP
hi-669	257	21	corporate	corporate	ADJ
hi-669	257	22	finance	finance	NOUN
hi-669	257	23	10	10	NUM
hi-669	257	24	,	,	PUNCT
hi-669	257	25	no	no	INTJ
hi-669	257	26	.	.	NOUN
hi-669	257	27	4	4	NUM
hi-669	257	28	(	(	PUNCT
hi-669	257	29	2004	2004	NUM
hi-669	257	30	):	):	PUNCT
hi-669	257	31	595	595	NUM
hi-669	257	32	-	-	SYM
hi-669	257	33	614	614	NUM
hi-669	257	34	.	.	PUNCT
hi-669	257	35	20ng’eni	20ng’eni	NUM
hi-669	257	36	,	,	PUNCT
hi-669	257	37	“	"	PUNCT
hi-669	257	38	the	the	DET
hi-669	257	39	corporate	corporate	ADJ
hi-669	257	40	governance	governance	NOUN
hi-669	257	41	and	and	CCONJ
hi-669	257	42	firm	firm	ADJ
hi-669	257	43	performance	performance	NOUN
hi-669	257	44	:	:	PUNCT
hi-669	257	45	a	a	DET
hi-669	257	46	review	review	NOUN
hi-669	257	47	of	of	ADP
hi-669	257	48	existing	exist	VERB
hi-669	257	49	empirical	empirical	ADJ
hi-669	257	50	evidence	evidence	NOUN
hi-669	257	51	,	,	PUNCT
hi-669	257	52	”	"	PUNCT
hi-669	257	53	european	european	ADJ
hi-669	257	54	journal	journal	PROPN
hi-669	257	55	of	of	ADP
hi-669	257	56	business	business	NOUN
hi-669	257	57	and	and	CCONJ
hi-669	257	58	management	management	NOUN
hi-669	257	59	7	7	NUM
hi-669	257	60	,	,	PUNCT
hi-669	257	61	no	no	INTJ
hi-669	257	62	.	.	NOUN
hi-669	257	63	33	33	NUM
hi-669	257	64	(	(	PUNCT
hi-669	257	65	2015	2015	NUM
hi-669	257	66	):	):	PUNCT
hi-669	257	67	92	92	NUM
hi-669	257	68	-	-	SYM
hi-669	257	69	98	98	NUM
hi-669	257	70	.	.	PUNCT
hi-669	258	1	21jeffry	21jeffry	PROPN
hi-669	258	2	netter	netter	PROPN
hi-669	258	3	,	,	PUNCT
hi-669	258	4	annette	annette	PROPN
hi-669	258	5	poulsen	poulsen	PROPN
hi-669	258	6	,	,	PUNCT
hi-669	258	7	and	and	CCONJ
hi-669	258	8	mike	mike	PROPN
hi-669	258	9	stegemoller	stegemoller	PROPN
hi-669	258	10	,	,	PUNCT
hi-669	258	11	“	"	PUNCT
hi-669	258	12	the	the	DET
hi-669	258	13	rise	rise	NOUN
hi-669	258	14	of	of	ADP
hi-669	258	15	corporate	corporate	ADJ
hi-669	258	16	governance	governance	NOUN
hi-669	258	17	in	in	ADP
hi-669	258	18	corporate	corporate	ADJ
hi-669	258	19	control	control	NOUN
hi-669	258	20	research	research	NOUN
hi-669	258	21	,	,	PUNCT
hi-669	258	22	”	"	PUNCT
hi-669	258	23	journal	journal	NOUN
hi-669	258	24	of	of	ADP
hi-669	258	25	corporate	corporate	ADJ
hi-669	258	26	finance	finance	NOUN
hi-669	258	27	15	15	NUM
hi-669	258	28	,	,	PUNCT
hi-669	258	29	no	no	INTJ
hi-669	258	30	.	.	NOUN
hi-669	258	31	1	1	NUM
hi-669	258	32	(	(	PUNCT
hi-669	258	33	2009	2009	NUM
hi-669	258	34	):	):	PUNCT
hi-669	258	35	1–9	1–9	NUM
hi-669	258	36	.	.	PUNCT
hi-669	258	37	22maria	22maria	NUM
hi-669	259	1	l	l	NOUN
hi-669	259	2	goranova	goranova	NOUN
hi-669	259	3	et	et	NOUN
hi-669	259	4	al	al	PROPN
hi-669	259	5	.	.	PROPN
hi-669	259	6	,	,	PUNCT
hi-669	259	7	“	"	PUNCT
hi-669	259	8	[	[	X
hi-669	259	9	pdf	pdf	NOUN
hi-669	259	10	]	]	PUNCT
hi-669	259	11	from	from	ADP
hi-669	259	12	iupui.edu	iupui.edu	X
hi-669	259	13	is	be	AUX
hi-669	259	14	there	there	PRON
hi-669	259	15	a	a	DET
hi-669	259	16	‘	'	PUNCT
hi-669	259	17	dark	dark	ADJ
hi-669	259	18	side	side	NOUN
hi-669	259	19	’	'	PUNCT
hi-669	259	20	to	to	ADP
hi-669	259	21	monitoring	monitor	VERB
hi-669	259	22	?	?	PUNCT
hi-669	260	1	board	board	NOUN
hi-669	260	2	and	and	CCONJ
hi-669	260	3	shareholder	shareholder	NOUN
hi-669	260	4	monitoring	monitoring	NOUN
hi-669	260	5	effects	effect	NOUN
hi-669	260	6	on	on	ADP
hi-669	260	7	m&a	m&a	PROPN
hi-669	260	8	performance	performance	NOUN
hi-669	260	9	extremeness	extremeness	NOUN
hi-669	260	10	,	,	PUNCT
hi-669	260	11	”	"	PUNCT
hi-669	260	12	strategic	strategic	ADJ
hi-669	260	13	management	management	NOUN
hi-669	260	14	journal	journal	NOUN
hi-669	260	15	38	38	NUM
hi-669	260	16	,	,	PUNCT
hi-669	260	17	no	no	INTJ
hi-669	260	18	.	.	NOUN
hi-669	260	19	11	11	NUM
hi-669	260	20	(	(	PUNCT
hi-669	260	21	2017	2017	NUM
hi-669	260	22	):	):	PUNCT
hi-669	260	23	2285–2297	2285–2297	NUM
hi-669	260	24	.	.	PUNCT
hi-669	261	1	23ferdinand	23ferdinand	NUM
hi-669	261	2	a.	a.	PROPN
hi-669	261	3	gul	gul	PROPN
hi-669	261	4	,	,	PUNCT
hi-669	261	5	charles	charles	PROPN
hi-669	261	6	j.	j.	PROPN
hi-669	261	7	p.	p.	PROPN
hi-669	261	8	chen	chen	PROPN
hi-669	261	9	,	,	PUNCT
hi-669	261	10	and	and	CCONJ
hi-669	261	11	judy	judy	PROPN
hi-669	261	12	s.	s.	PROPN
hi-669	261	13	l.	l.	PROPN
hi-669	261	14	tsui	tsui	PROPN
hi-669	261	15	,	,	PUNCT
hi-669	261	16	“	"	PUNCT
hi-669	261	17	discretionary	discretionary	ADJ
hi-669	261	18	accounting	accounting	NOUN
hi-669	261	19	accruals	accrual	NOUN
hi-669	261	20	,	,	PUNCT
hi-669	261	21	managers	manager	NOUN
hi-669	261	22	’	’	PART
hi-669	261	23	incentives	incentive	NOUN
hi-669	261	24	,	,	PUNCT
hi-669	261	25	and	and	CCONJ
hi-669	261	26	audit	audit	NOUN
hi-669	261	27	fees	fee	NOUN
hi-669	261	28	,	,	PUNCT
hi-669	261	29	”	"	PUNCT
hi-669	261	30	contemporary	contemporary	ADJ
hi-669	261	31	accounting	accounting	NOUN
hi-669	261	32	research	research	NOUN
hi-669	261	33	20	20	NUM
hi-669	261	34	,	,	PUNCT
hi-669	261	35	no	no	INTJ
hi-669	261	36	.	.	NOUN
hi-669	261	37	3	3	NUM
hi-669	261	38	(	(	PUNCT
hi-669	261	39	2010	2010	NUM
hi-669	261	40	):	):	PUNCT
hi-669	261	41	441–64	441–64	PROPN
hi-669	261	42	.	.	PUNCT
hi-669	261	43	24chunxin	24chunxin	PROPN
hi-669	262	1	jia	jia	PROPN
hi-669	262	2	et	et	PROPN
hi-669	262	3	al	al	PROPN
hi-669	262	4	.	.	PROPN
hi-669	262	5	,	,	PUNCT
hi-669	262	6	“	"	PUNCT
hi-669	262	7	fraud	fraud	NOUN
hi-669	262	8	,	,	PUNCT
hi-669	262	9	enforcement	enforcement	NOUN
hi-669	262	10	action	action	NOUN
hi-669	262	11	,	,	PUNCT
hi-669	262	12	and	and	CCONJ
hi-669	262	13	the	the	DET
hi-669	262	14	role	role	NOUN
hi-669	262	15	of	of	ADP
hi-669	262	16	corporate	corporate	ADJ
hi-669	262	17	governance	governance	NOUN
hi-669	262	18	:	:	PUNCT
hi-669	262	19	evidence	evidence	NOUN
hi-669	262	20	from	from	ADP
hi-669	262	21	china	china	PROPN
hi-669	262	22	,	,	PUNCT
hi-669	262	23	”	"	PUNCT
hi-669	262	24	journal	journal	NOUN
hi-669	262	25	of	of	ADP
hi-669	262	26	business	business	NOUN
hi-669	262	27	ethics	ethic	NOUN
hi-669	262	28	90	90	NUM
hi-669	262	29	(	(	PUNCT
hi-669	262	30	2009	2009	NUM
hi-669	262	31	):	):	PUNCT
hi-669	263	1	561–576	561–576	NUM
hi-669	263	2	.	.	PUNCT
hi-669	263	3	25ali	25ali	VERB
hi-669	263	4	.	.	PUNCT
hi-669	264	1	a	a	DET
hi-669	264	2	ibrahim	ibrahim	NOUN
hi-669	264	3	,	,	PUNCT
hi-669	264	4	“	"	PUNCT
hi-669	264	5	convergence	convergence	NOUN
hi-669	264	6	of	of	ADP
hi-669	264	7	corporate	corporate	ADJ
hi-669	264	8	governance	governance	NOUN
hi-669	264	9	and	and	CCONJ
hi-669	264	10	islamic	islamic	ADJ
hi-669	264	11	financial	financial	PROPN
hi-669	264	12	services	service	NOUN
hi-669	264	13	industry	industry	NOUN
hi-669	264	14	:	:	PUNCT
hi-669	264	15	toward	toward	ADP
hi-669	264	16	islamic	islamic	ADJ
hi-669	264	17	financial	financial	ADJ
hi-669	264	18	services	service	NOUN
hi-669	264	19	securities	security	NOUN
hi-669	264	20	market	market	NOUN
hi-669	264	21	,	,	PUNCT
hi-669	264	22	”	"	PUNCT
hi-669	264	23	2006	2006	NUM
hi-669	264	24	.	.	PUNCT
hi-669	265	1	26amina	26amina	NUM
hi-669	265	2	buallay	buallay	NOUN
hi-669	265	3	,	,	PUNCT
hi-669	265	4	“	"	PUNCT
hi-669	265	5	corporate	corporate	ADJ
hi-669	265	6	governance	governance	NOUN
hi-669	265	7	,	,	PUNCT
hi-669	265	8	sharia’ah	sharia’ah	NOUN
hi-669	265	9	governance	governance	NOUN
hi-669	265	10	and	and	CCONJ
hi-669	265	11	performance	performance	NOUN
hi-669	265	12	:	:	PUNCT
hi-669	265	13	a	a	DET
hi-669	265	14	cross	cross	ADJ
hi-669	265	15	-	-	ADJ
hi-669	265	16	country	country	ADJ
hi-669	265	17	comparison	comparison	NOUN
hi-669	265	18	in	in	ADP
hi-669	265	19	mena	mena	PROPN
hi-669	265	20	region	region	PROPN
hi-669	265	21	,	,	PUNCT
hi-669	265	22	”	"	PUNCT
hi-669	265	23	international	international	ADJ
hi-669	265	24	journal	journal	NOUN
hi-669	265	25	of	of	ADP
hi-669	265	26	islamic	islamic	ADJ
hi-669	265	27	and	and	CCONJ
hi-669	265	28	middle	middle	ADJ
hi-669	265	29	eastern	eastern	ADJ
hi-669	265	30	finance	finance	NOUN
hi-669	265	31	and	and	CCONJ
hi-669	265	32	management	management	NOUN
hi-669	265	33	12	12	NUM
hi-669	265	34	,	,	PUNCT
hi-669	265	35	no	no	INTJ
hi-669	265	36	.	.	NOUN
hi-669	265	37	2	2	NUM
hi-669	265	38	(	(	PUNCT
hi-669	265	39	2019	2019	NUM
hi-669	265	40	)	)	PUNCT
hi-669	265	41	.	.	PUNCT
hi-669	266	1	27mohammad	27mohammad	NUM
hi-669	266	2	al	al	PROPN
hi-669	266	3	-	-	PUNCT
hi-669	266	4	suhaibani	suhaibani	PROPN
hi-669	266	5	and	and	CCONJ
hi-669	266	6	nader	nader	VERB
hi-669	266	7	naifar	naifar	ADV
hi-669	266	8	,	,	PUNCT
hi-669	266	9	“	"	PUNCT
hi-669	266	10	islamic	islamic	ADJ
hi-669	266	11	corporate	corporate	ADJ
hi-669	266	12	governance	governance	NOUN
hi-669	266	13	:	:	PUNCT
hi-669	266	14	risk	risk	NOUN
hi-669	266	15	-	-	PUNCT
hi-669	266	16	sharing	sharing	NOUN
hi-669	266	17	and	and	CCONJ
hi-669	266	18	islamic	islamic	ADJ
hi-669	266	19	preferred	preferred	ADJ
hi-669	266	20	shares	share	NOUN
hi-669	266	21	,	,	PUNCT
hi-669	266	22	”	"	PUNCT
hi-669	266	23	journal	journal	NOUN
hi-669	266	24	of	of	ADP
hi-669	266	25	business	business	NOUN
hi-669	266	26	ethics	ethic	NOUN
hi-669	266	27	124	124	NUM
hi-669	266	28	(	(	PUNCT
hi-669	266	29	2014	2014	NUM
hi-669	266	30	):	):	PUNCT
hi-669	267	1	623–632	623–632	NUM
hi-669	267	2	.	.	PUNCT
hi-669	267	3	28	28	NUM
hi-669	267	4	masudul	masudul	PROPN
hi-669	267	5	alam	alam	PROPN
hi-669	267	6	choudhury	choudhury	PROPN
hi-669	267	7	and	and	CCONJ
hi-669	267	8	mohammad	mohammad	PROPN
hi-669	267	9	ziaul	ziaul	PROPN
hi-669	267	10	hoque	hoque	PROPN
hi-669	267	11	,	,	PUNCT
hi-669	267	12	an	an	DET
hi-669	267	13	advanced	advanced	ADJ
hi-669	267	14	exposition	exposition	NOUN
hi-669	267	15	of	of	ADP
hi-669	267	16	islamic	islamic	ADJ
hi-669	267	17	economics	economic	NOUN
hi-669	267	18	and	and	CCONJ
hi-669	267	19	finance	finance	NOUN
hi-669	267	20	(	(	PUNCT
hi-669	267	21	mellen	mellen	PROPN
hi-669	267	22	studies	study	NOUN
hi-669	267	23	in	in	ADP
hi-669	267	24	economics	economic	NOUN
hi-669	267	25	)	)	PUNCT
hi-669	267	26	,	,	PUNCT
hi-669	267	27	2004	2004	NUM
hi-669	267	28	.	.	PUNCT
hi-669	268	1	29	29	NUM
hi-669	268	2	wan	wan	PROPN
hi-669	268	3	amalina	amalina	PROPN
hi-669	268	4	wanabdullah	wanabdullah	PROPN
hi-669	268	5	,	,	PUNCT
hi-669	268	6	majella	majella	PROPN
hi-669	268	7	percy	percy	PROPN
hi-669	268	8	,	,	PUNCT
hi-669	268	9	and	and	CCONJ
hi-669	268	10	jenny	jenny	PROPN
hi-669	268	11	stewart	stewart	PROPN
hi-669	268	12	,	,	PUNCT
hi-669	268	13	“	"	PUNCT
hi-669	268	14	determinants	determinant	NOUN
hi-669	268	15	of	of	ADP
hi-669	268	16	voluntary	voluntary	ADJ
hi-669	268	17	corporate	corporate	ADJ
hi-669	268	18	governance	governance	NOUN
hi-669	268	19	disclosure	disclosure	NOUN
hi-669	268	20	:	:	PUNCT
hi-669	268	21	evidence	evidence	NOUN
hi-669	268	22	from	from	ADP
hi-669	268	23	islamic	islamic	ADJ
hi-669	268	24	banks	bank	NOUN
hi-669	268	25	in	in	ADP
hi-669	268	26	the	the	DET
hi-669	268	27	southeast	southeast	ADJ
hi-669	268	28	asian	asian	NOUN
hi-669	268	29	and	and	CCONJ
hi-669	268	30	the	the	DET
hi-669	268	31	gulf	gulf	PROPN
hi-669	268	32	cooperation	cooperation	NOUN
hi-669	268	33	council	council	NOUN
hi-669	268	34	regions	region	NOUN
hi-669	268	35	,	,	PUNCT
hi-669	268	36	”	"	PUNCT
hi-669	268	37	journal	journal	NOUN
hi-669	268	38	of	of	ADP
hi-669	268	39	contemporary	contemporary	PROPN
hi-669	268	40	accounting	accounting	PROPN
hi-669	268	41	&	&	CCONJ
hi-669	268	42	economics	economic	NOUN
hi-669	268	43	11	11	NUM
hi-669	268	44	,	,	PUNCT
hi-669	268	45	no	no	INTJ
hi-669	268	46	.	.	NOUN
hi-669	268	47	3	3	NUM
hi-669	268	48	(	(	PUNCT
hi-669	268	49	2015	2015	NUM
hi-669	268	50	):	):	PUNCT
hi-669	268	51	262–79	262–79	NUM
hi-669	268	52	.	.	PUNCT
hi-669	268	53	30	30	NUM
hi-669	268	54	hichem	hichem	PROPN
hi-669	268	55	hamza	hamza	PROPN
hi-669	268	56	,	,	PUNCT
hi-669	268	57	“	"	PUNCT
hi-669	268	58	sharia	sharia	PROPN
hi-669	268	59	governance	governance	NOUN
hi-669	268	60	in	in	ADP
hi-669	268	61	islamic	islamic	ADJ
hi-669	268	62	banks	bank	NOUN
hi-669	268	63	:	:	PUNCT
hi-669	268	64	effectiveness	effectiveness	NOUN
hi-669	268	65	and	and	CCONJ
hi-669	268	66	supervision	supervision	NOUN
hi-669	268	67	model	model	NOUN
hi-669	268	68	,	,	PUNCT
hi-669	268	69	”	"	PUNCT
hi-669	268	70	international	international	ADJ
hi-669	268	71	journal	journal	NOUN
hi-669	268	72	of	of	ADP
hi-669	268	73	islamic	islamic	ADJ
hi-669	268	74	and	and	CCONJ
hi-669	268	75	middle	middle	ADJ
hi-669	268	76	eastern	eastern	ADJ
hi-669	268	77	finance	finance	NOUN
hi-669	268	78	and	and	CCONJ
hi-669	268	79	management	management	NOUN
hi-669	268	80	6	6	NUM
hi-669	268	81	,	,	PUNCT
hi-669	268	82	no	no	INTJ
hi-669	268	83	.	.	NOUN
hi-669	268	84	3	3	NUM
hi-669	268	85	(	(	PUNCT
hi-669	268	86	2013	2013	NUM
hi-669	268	87	):	):	PUNCT
hi-669	268	88	18	18	NUM
hi-669	268	89	.	.	SYM
hi-669	268	90	31	31	NUM
hi-669	268	91	sherif	sherif	VERB
hi-669	268	92	el	el	PROPN
hi-669	268	93	-	-	PROPN
hi-669	268	94	halaby	halaby	PROPN
hi-669	268	95	et	et	PROPN
hi-669	268	96	al	al	PROPN
hi-669	268	97	.	.	PROPN
hi-669	268	98	,	,	PUNCT
hi-669	268	99	“	"	PUNCT
hi-669	268	100	the	the	DET
hi-669	268	101	determinants	determinant	NOUN
hi-669	268	102	of	of	ADP
hi-669	268	103	financial	financial	ADJ
hi-669	268	104	,	,	PUNCT
hi-669	268	105	social	social	ADJ
hi-669	268	106	and	and	CCONJ
hi-669	268	107	sharia	sharia	PROPN
hi-669	268	108	disclosure	disclosure	NOUN
hi-669	268	109	accountability	accountability	NOUN
hi-669	268	110	for	for	ADP
hi-669	268	111	islamic	islamic	ADJ
hi-669	268	112	banks	bank	NOUN
hi-669	268	113	,	,	PUNCT
hi-669	268	114	”	"	PUNCT
hi-669	268	115	risk	risk	NOUN
hi-669	268	116	governance	governance	NOUN
hi-669	268	117	and	and	CCONJ
hi-669	268	118	control	control	NOUN
hi-669	268	119	:	:	PUNCT
hi-669	268	120	financial	financial	ADJ
hi-669	268	121	markets	market	NOUN
hi-669	268	122	and	and	CCONJ
hi-669	268	123	institutions	institution	NOUN
hi-669	268	124	8	8	NUM
hi-669	268	125	,	,	PUNCT
hi-669	268	126	no	no	INTJ
hi-669	268	127	.	.	NOUN
hi-669	268	128	3	3	NUM
hi-669	268	129	(	(	PUNCT
hi-669	268	130	2018	2018	NUM
hi-669	268	131	):	):	PUNCT
hi-669	268	132	21–42	21–42	NUM
hi-669	268	133	,	,	PUNCT
hi-669	268	134	https://doi.org/10.22495/rgcv8i3p2	https://doi.org/10.22495/rgcv8i3p2	NOUN
hi-669	268	135	.	.	PUNCT
hi-669	269	1	32al	32al	X
hi-669	269	2	-	-	PUNCT
hi-669	269	3	shiabah	shiabah	NOUN
hi-669	269	4	et	et	PROPN
hi-669	269	5	al	al	PROPN
hi-669	269	6	.	.	PROPN
hi-669	269	7	,	,	PUNCT
hi-669	269	8	“	"	PUNCT
hi-669	269	9	shariah	shariah	PROPN
hi-669	269	10	governance	governance	NOUN
hi-669	269	11	disclosure	disclosure	VERB
hi-669	269	12	a	a	DET
hi-669	269	13	comparative	comparative	ADJ
hi-669	269	14	analysis	analysis	NOUN
hi-669	269	15	between	between	ADP
hi-669	269	16	islamic	islamic	ADJ
hi-669	269	17	banks	bank	NOUN
hi-669	269	18	in	in	ADP
hi-669	269	19	oman	oman	PROPN
hi-669	269	20	”	"	PUNCT
hi-669	269	21	,	,	PUNCT
hi-669	269	22	journal	journal	NOUN
hi-669	269	23	of	of	ADP
hi-669	269	24	islamic	islamic	PROPN
hi-669	269	25	banking	banking	PROPN
hi-669	269	26	&	&	CCONJ
hi-669	269	27	finance	finance	PROPN
hi-669	269	28	38	38	NUM
hi-669	269	29	,	,	PUNCT
hi-669	269	30	no	no	INTJ
hi-669	269	31	.	.	NOUN
hi-669	269	32	1	1	NUM
hi-669	269	33	(	(	PUNCT
hi-669	269	34	2021	2021	NUM
hi-669	269	35	):	):	PUNCT
hi-669	269	36	55	55	NUM
hi-669	269	37	-	-	SYM
hi-669	269	38	69	69	NUM
hi-669	269	39	33zulfikar	33zulfikar	NUM
hi-669	269	40	,	,	PUNCT
hi-669	269	41	heppy	heppy	PROPN
hi-669	269	42	purbasari	purbasari	PROPN
hi-669	269	43	,	,	PUNCT
hi-669	269	44	d.	d.	PROPN
hi-669	269	45	p.	p.	PROPN
hi-669	269	46	exploration	exploration	NOUN
hi-669	269	47	study	study	NOUN
hi-669	269	48	of	of	ADP
hi-669	269	49	sharia	sharia	PROPN
hi-669	269	50	corporate	corporate	ADJ
hi-669	269	51	governance	governance	NOUN
hi-669	269	52	disclosure	disclosure	NOUN
hi-669	269	53	on	on	ADP
hi-669	269	54	bank	bank	PROPN
hi-669	269	55	hamdard	hamdard	PROPN
hi-669	269	56	islamicus	islamicus	PROPN
hi-669	269	57	vol	vol	NOUN
hi-669	269	58	.	.	PUNCT
hi-669	270	1	xlvi	xlvi	PROPN
hi-669	270	2	,	,	PUNCT
hi-669	270	3	no	no	INTJ
hi-669	270	4	.	.	NOUN
hi-669	270	5	2	2	NUM
hi-669	270	6	81	81	NUM
hi-669	270	7	annual	annual	ADJ
hi-669	270	8	report	report	NOUN
hi-669	270	9	of	of	ADP
hi-669	270	10	sharia	sharia	PROPN
hi-669	270	11	business	business	PROPN
hi-669	270	12	unit	unit	NOUN
hi-669	270	13	.	.	PUNCT
hi-669	271	1	riset	riset	PROPN
hi-669	271	2	akuntansi	akuntansi	PROPN
hi-669	271	3	dan	dan	PROPN
hi-669	271	4	keuangan	keuangan	PROPN
hi-669	271	5	indonesia	indonesia	PROPN
hi-669	271	6	6	6	NUM
hi-669	271	7	,	,	PUNCT
hi-669	271	8	no	no	INTJ
hi-669	271	9	.	.	NOUN
hi-669	271	10	1	1	NUM
hi-669	271	11	(	(	PUNCT
hi-669	271	12	2021	2021	NUM
hi-669	271	13	):	):	PUNCT
hi-669	271	14	50–61	50–61	NUM
hi-669	271	15	.	.	PUNCT
hi-669	271	16	34	34	NUM
hi-669	271	17	salim	salim	NOUN
hi-669	271	18	darmadi	darmadi	PROPN
hi-669	271	19	,	,	PUNCT
hi-669	271	20	“	"	PUNCT
hi-669	271	21	corporate	corporate	ADJ
hi-669	271	22	governance	governance	NOUN
hi-669	271	23	disclosure	disclosure	NOUN
hi-669	271	24	in	in	ADP
hi-669	271	25	the	the	DET
hi-669	271	26	annual	annual	ADJ
hi-669	271	27	report	report	NOUN
hi-669	271	28	:	:	PUNCT
hi-669	271	29	an	an	DET
hi-669	271	30	exploratory	exploratory	ADJ
hi-669	271	31	study	study	NOUN
hi-669	271	32	on	on	ADP
hi-669	271	33	indonesian	indonesian	ADJ
hi-669	271	34	islamic	islamic	ADJ
hi-669	271	35	banks	bank	NOUN
hi-669	271	36	,	,	PUNCT
hi-669	271	37	”	"	PUNCT
hi-669	271	38	humanomics	humanomic	NOUN
hi-669	271	39	29	29	NUM
hi-669	271	40	,	,	PUNCT
hi-669	271	41	no	no	INTJ
hi-669	271	42	.	.	NOUN
hi-669	271	43	1	1	NUM
hi-669	271	44	(	(	PUNCT
hi-669	271	45	2013	2013	NUM
hi-669	271	46	):	):	PUNCT
hi-669	271	47	4	4	NUM
hi-669	271	48	–	–	SYM
hi-669	271	49	23	23	NUM
hi-669	271	50	,	,	PUNCT
hi-669	271	51	https://doi.org/10.1108/08288661311299295	https://doi.org/10.1108/08288661311299295	PROPN
hi-669	271	52	.	.	NOUN
hi-669	271	53	35	35	NUM
hi-669	271	54	loughran	loughran	NOUN
hi-669	271	55	tim	tim	PROPN
hi-669	271	56	and	and	CCONJ
hi-669	271	57	mcdonald	mcdonald	PROPN
hi-669	271	58	bill	bill	PROPN
hi-669	271	59	,	,	PUNCT
hi-669	271	60	“	"	PUNCT
hi-669	271	61	measuring	measure	VERB
hi-669	271	62	readability	readability	NOUN
hi-669	271	63	in	in	ADP
hi-669	271	64	financial	financial	ADJ
hi-669	271	65	disclosures	disclosure	NOUN
hi-669	271	66	,	,	PUNCT
hi-669	271	67	”	"	PUNCT
hi-669	271	68	the	the	DET
hi-669	271	69	journal	journal	NOUN
hi-669	271	70	of	of	ADP
hi-669	271	71	finance	finance	NOUN
hi-669	271	72	69	69	NUM
hi-669	271	73	,	,	PUNCT
hi-669	271	74	no	no	INTJ
hi-669	271	75	.	.	NOUN
hi-669	271	76	4	4	NUM
hi-669	271	77	(	(	PUNCT
hi-669	271	78	2014	2014	NUM
hi-669	271	79	):	):	PUNCT
hi-669	271	80	1643–71	1643–71	NOUN
hi-669	271	81	.	.	PUNCT
hi-669	272	1	36tim	36tim	PROPN
hi-669	272	2	,	,	PUNCT
hi-669	272	3	l.	l.	PROPN
hi-669	272	4	,	,	PUNCT
hi-669	272	5	&	&	CCONJ
hi-669	272	6	bill	bill	PROPN
hi-669	272	7	,	,	PUNCT
hi-669	272	8	m	m	PRON
hi-669	272	9	..	..	PUNCT
hi-669	272	10	measuring	measure	VERB
hi-669	272	11	readability	readability	NOUN
hi-669	272	12	in	in	ADP
hi-669	272	13	financial	financial	ADJ
hi-669	272	14	disclosures	disclosure	NOUN
hi-669	272	15	.	.	PUNCT
hi-669	273	1	the	the	DET
hi-669	273	2	journal	journal	NOUN
hi-669	273	3	of	of	ADP
hi-669	273	4	finance	finance	NOUN
hi-669	273	5	,	,	PUNCT
hi-669	273	6	69	69	NUM
hi-669	273	7	,	,	PUNCT
hi-669	273	8	no	no	INTJ
hi-669	273	9	.	.	NOUN
hi-669	273	10	4	4	NUM
hi-669	273	11	(	(	PUNCT
hi-669	273	12	2014	2014	NUM
hi-669	273	13	):	):	PUNCT
hi-669	273	14	1643–1671	1643–1671	NUM
hi-669	273	15	.	.	PUNCT
hi-669	273	16	37	37	NUM
hi-669	273	17	george	george	PROPN
hi-669	273	18	roger	roger	PROPN
hi-669	273	19	klare	klare	PROPN
hi-669	273	20	,	,	PUNCT
hi-669	273	21	“	"	PUNCT
hi-669	273	22	measurement	measurement	NOUN
hi-669	273	23	of	of	ADP
hi-669	273	24	readability	readability	NOUN
hi-669	273	25	,	,	PUNCT
hi-669	273	26	”	"	PUNCT
hi-669	273	27	(	(	PUNCT
hi-669	273	28	iowa	iowa	PROPN
hi-669	273	29	state	state	PROPN
hi-669	273	30	:	:	PUNCT
hi-669	273	31	iowa	iowa	PROPN
hi-669	273	32	state	state	PROPN
hi-669	273	33	university	university	PROPN
hi-669	273	34	press	press	NOUN
hi-669	273	35	,	,	PUNCT
hi-669	273	36	1963	1963	NUM
hi-669	273	37	.	.	PUNCT
hi-669	274	1	38dubay	38dubay	NUM
hi-669	274	2	,	,	PUNCT
hi-669	274	3	w.	w.	PROPN
hi-669	274	4	h	h	PROPN
hi-669	274	5	..	..	PUNCT
hi-669	274	6	the	the	DET
hi-669	274	7	principles	principle	NOUN
hi-669	274	8	of	of	ADP
hi-669	274	9	readability	readability	NOUN
hi-669	274	10	(	(	PUNCT
hi-669	274	11	2004	2004	NUM
hi-669	274	12	)	)	PUNCT
hi-669	274	13	39jin	39jin	NOUN
hi-669	274	14	-	-	PUNCT
hi-669	274	15	hui	hui	PROPN
hi-669	274	16	luo	luo	PROPN
hi-669	274	17	,	,	PUNCT
hi-669	274	18	xue	xue	PROPN
hi-669	274	19	li	li	PROPN
hi-669	274	20	,	,	PUNCT
hi-669	274	21	and	and	CCONJ
hi-669	274	22	huayang	huayang	PROPN
hi-669	274	23	chen	chen	PROPN
hi-669	274	24	,	,	PUNCT
hi-669	274	25	“	"	PUNCT
hi-669	274	26	annual	annual	ADJ
hi-669	274	27	report	report	NOUN
hi-669	274	28	readability	readability	NOUN
hi-669	274	29	and	and	CCONJ
hi-669	274	30	corporate	corporate	ADJ
hi-669	274	31	agency	agency	NOUN
hi-669	274	32	costs	cost	NOUN
hi-669	274	33	,	,	PUNCT
hi-669	274	34	”	"	PUNCT
hi-669	274	35	china	china	PROPN
hi-669	274	36	journal	journal	PROPN
hi-669	274	37	of	of	ADP
hi-669	274	38	accounting	accounting	PROPN
hi-669	274	39	research	research	NOUN
hi-669	274	40	11	11	NUM
hi-669	274	41	,	,	PUNCT
hi-669	274	42	no	no	INTJ
hi-669	274	43	.	.	NOUN
hi-669	274	44	3	3	NUM
hi-669	274	45	(	(	PUNCT
hi-669	274	46	2018	2018	NUM
hi-669	274	47	):	):	PUNCT
hi-669	274	48	187–212	187–212	NUM
hi-669	274	49	.	.	PUNCT
hi-669	275	1	40mine	40mine	NUM
hi-669	275	2	ertugrul	ertugrul	NOUN
hi-669	275	3	et	et	PROPN
hi-669	275	4	al	al	PROPN
hi-669	275	5	.	.	PROPN
hi-669	275	6	,	,	PUNCT
hi-669	275	7	“	"	PUNCT
hi-669	275	8	annual	annual	ADJ
hi-669	275	9	report	report	NOUN
hi-669	275	10	readability	readability	NOUN
hi-669	275	11	,	,	PUNCT
hi-669	275	12	tone	tone	NOUN
hi-669	275	13	ambiguity	ambiguity	NOUN
hi-669	275	14	,	,	PUNCT
hi-669	275	15	and	and	CCONJ
hi-669	275	16	the	the	DET
hi-669	275	17	cost	cost	NOUN
hi-669	275	18	of	of	ADP
hi-669	275	19	borrowing	borrowing	NOUN
hi-669	275	20	,	,	PUNCT
hi-669	275	21	”	"	PUNCT
hi-669	275	22	journal	journal	NOUN
hi-669	275	23	of	of	ADP
hi-669	275	24	financial	financial	ADJ
hi-669	275	25	and	and	CCONJ
hi-669	275	26	quantitative	quantitative	ADJ
hi-669	275	27	analysis	analysis	NOUN
hi-669	275	28	52	52	NUM
hi-669	275	29	,	,	PUNCT
hi-669	275	30	no	no	INTJ
hi-669	275	31	.	.	NOUN
hi-669	275	32	2	2	NUM
hi-669	275	33	(	(	PUNCT
hi-669	275	34	2017	2017	NUM
hi-669	275	35	):	):	PUNCT
hi-669	275	36	811	811	NUM
hi-669	275	37	–	–	PUNCT
hi-669	275	38	836	836	NUM
hi-669	275	39	.	.	PUNCT
hi-669	276	1	41sabri	41sabri	X
hi-669	276	2	boubaker	boubaker	NOUN
hi-669	276	3	,	,	PUNCT
hi-669	276	4	dimitrios	dimitrio	NOUN
hi-669	276	5	gounopoulos	gounopoulo	NOUN
hi-669	276	6	,	,	PUNCT
hi-669	276	7	and	and	CCONJ
hi-669	276	8	hatem	hatem	PROPN
hi-669	276	9	rjiba	rjiba	PROPN
hi-669	276	10	,	,	PUNCT
hi-669	276	11	“	"	PUNCT
hi-669	276	12	annual	annual	ADJ
hi-669	276	13	report	report	NOUN
hi-669	276	14	readability	readability	NOUN
hi-669	276	15	and	and	CCONJ
hi-669	276	16	stock	stock	NOUN
hi-669	276	17	liquidity	liquidity	NOUN
hi-669	276	18	,	,	PUNCT
hi-669	276	19	”	"	PUNCT
hi-669	276	20	financial	financial	ADJ
hi-669	276	21	markets	market	NOUN
hi-669	276	22	and	and	CCONJ
hi-669	276	23	institutions	institution	NOUN
hi-669	276	24	and	and	CCONJ
hi-669	276	25	instruments	instrument	NOUN
hi-669	276	26	28	28	NUM
hi-669	276	27	,	,	PUNCT
hi-669	276	28	no	no	INTJ
hi-669	276	29	.	.	NOUN
hi-669	276	30	2	2	NUM
hi-669	276	31	(	(	PUNCT
hi-669	276	32	2019	2019	NUM
hi-669	276	33	):	):	PUNCT
hi-669	276	34	159–86	159–86	NUM
hi-669	276	35	.	.	PUNCT
hi-669	276	36	42tim	42tim	PROPN
hi-669	276	37	l.	l.	PROPN
hi-669	276	38	,	,	PUNCT
hi-669	276	39	&	&	CCONJ
hi-669	276	40	bill	bill	PROPN
hi-669	276	41	m.	m.	PROPN
hi-669	276	42	,	,	PUNCT
hi-669	276	43	“	"	PUNCT
hi-669	276	44	measuring	measure	VERB
hi-669	276	45	readability	readability	NOUN
hi-669	276	46	in	in	ADP
hi-669	276	47	financial	financial	ADJ
hi-669	276	48	disclosures	disclosure	NOUN
hi-669	276	49	,	,	PUNCT
hi-669	276	50	”	"	PUNCT
hi-669	276	51	the	the	DET
hi-669	276	52	journal	journal	NOUN
hi-669	276	53	of	of	ADP
hi-669	276	54	finance	finance	NOUN
hi-669	276	55	,	,	PUNCT
hi-669	276	56	69	69	NUM
hi-669	276	57	,	,	PUNCT
hi-669	276	58	no	no	INTJ
hi-669	276	59	.	.	NOUN
hi-669	276	60	4	4	NUM
hi-669	276	61	(	(	PUNCT
hi-669	276	62	2014	2014	NUM
hi-669	276	63	):	):	PUNCT
hi-669	276	64	1643–1671	1643–1671	NUM
hi-669	276	65	.	.	PUNCT
hi-669	277	1	43li	43li	ADJ
hi-669	277	2	f.	f.	PROPN
hi-669	277	3	,	,	PUNCT
hi-669	277	4	“	"	PUNCT
hi-669	277	5	annual	annual	ADJ
hi-669	277	6	report	report	NOUN
hi-669	277	7	readability	readability	NOUN
hi-669	277	8	,	,	PUNCT
hi-669	277	9	current	current	ADJ
hi-669	277	10	earnings	earning	NOUN
hi-669	277	11	,	,	PUNCT
hi-669	277	12	and	and	CCONJ
hi-669	277	13	earnings	earning	NOUN
hi-669	277	14	persistence	persistence	NOUN
hi-669	277	15	,	,	PUNCT
hi-669	277	16	”	"	PUNCT
hi-669	277	17	journal	journal	NOUN
hi-669	277	18	of	of	ADP
hi-669	277	19	accounting	accounting	NOUN
hi-669	277	20	and	and	CCONJ
hi-669	277	21	economics	economic	NOUN
hi-669	277	22	45	45	NUM
hi-669	277	23	,	,	PUNCT
hi-669	277	24	no	no	INTJ
hi-669	277	25	.	.	NOUN
hi-669	277	26	3	3	NUM
hi-669	277	27	(	(	PUNCT
hi-669	277	28	2008	2008	NUM
hi-669	277	29	):	):	PUNCT
hi-669	277	30	221–247	221–247	NUM
hi-669	277	31	.	.	PUNCT
hi-669	278	1	44boubaker	44boubaker	NUM
hi-669	279	1	s.	s.	PROPN
hi-669	279	2	,	,	PUNCT
hi-669	279	3	gounopoulos	gounopoulos	PROPN
hi-669	279	4	d.	d.	PROPN
hi-669	279	5	,	,	PUNCT
hi-669	279	6	&	&	CCONJ
hi-669	279	7	rjiba	rjiba	PROPN
hi-669	279	8	,	,	PUNCT
hi-669	279	9	h.	h.	PROPN
hi-669	279	10	,	,	PUNCT
hi-669	279	11	“	"	PUNCT
hi-669	279	12	annual	annual	ADJ
hi-669	279	13	report	report	NOUN
hi-669	279	14	readability	readability	NOUN
hi-669	279	15	and	and	CCONJ
hi-669	279	16	stock	stock	NOUN
hi-669	279	17	liquidity	liquidity	NOUN
hi-669	279	18	,	,	PUNCT
hi-669	279	19	”	"	PUNCT
hi-669	279	20	financial	financial	ADJ
hi-669	279	21	markets	market	NOUN
hi-669	279	22	and	and	CCONJ
hi-669	279	23	institutions	institution	NOUN
hi-669	279	24	and	and	CCONJ
hi-669	279	25	instruments	instrument	NOUN
hi-669	279	26	28	28	NUM
hi-669	279	27	,	,	PUNCT
hi-669	279	28	no	no	INTJ
hi-669	279	29	.	.	NOUN
hi-669	279	30	2	2	NUM
hi-669	279	31	(	(	PUNCT
hi-669	279	32	2019	2019	NUM
hi-669	279	33	):	):	PUNCT
hi-669	279	34	159	159	NUM
hi-669	279	35	–	–	SYM
hi-669	279	36	186	186	NUM
hi-669	279	37	.	.	PUNCT
hi-669	280	1	45samuel	45samuel	PROPN
hi-669	280	2	b.	b.	PROPN
hi-669	280	3	bonsall	bonsall	PROPN
hi-669	280	4	and	and	CCONJ
hi-669	280	5	brian	brian	PROPN
hi-669	280	6	p.	p.	PROPN
hi-669	280	7	miller	miller	PROPN
hi-669	280	8	,	,	PUNCT
hi-669	280	9	“	"	PUNCT
hi-669	280	10	the	the	DET
hi-669	280	11	impact	impact	NOUN
hi-669	280	12	of	of	ADP
hi-669	280	13	narrative	narrative	ADJ
hi-669	280	14	disclosure	disclosure	NOUN
hi-669	280	15	readability	readability	NOUN
hi-669	280	16	on	on	ADP
hi-669	280	17	bond	bond	NOUN
hi-669	280	18	ratings	rating	NOUN
hi-669	280	19	and	and	CCONJ
hi-669	280	20	the	the	DET
hi-669	280	21	cost	cost	NOUN
hi-669	280	22	of	of	ADP
hi-669	280	23	debt	debt	NOUN
hi-669	280	24	,	,	PUNCT
hi-669	280	25	”	"	PUNCT
hi-669	280	26	review	review	NOUN
hi-669	280	27	of	of	ADP
hi-669	280	28	accounting	accounting	NOUN
hi-669	280	29	studies	study	NOUN
hi-669	280	30	22	22	NUM
hi-669	280	31	(	(	PUNCT
hi-669	280	32	2017	2017	NUM
hi-669	280	33	):	):	PUNCT
hi-669	280	34	608–643	608–643	NUM
hi-669	280	35	.	.	PUNCT
hi-669	281	1	46h	46h	NUM
hi-669	281	2	.	.	PUNCT
hi-669	281	3	scott	scott	PROPN
hi-669	281	4	asay	asay	PROPN
hi-669	281	5	,	,	PUNCT
hi-669	281	6	robert	robert	PROPN
hi-669	281	7	libby	libby	PROPN
hi-669	281	8	,	,	PUNCT
hi-669	281	9	and	and	CCONJ
hi-669	281	10	kristina	kristina	PROPN
hi-669	281	11	rennekamp	rennekamp	PROPN
hi-669	281	12	,	,	PUNCT
hi-669	281	13	“	"	PUNCT
hi-669	281	14	firm	firm	ADJ
hi-669	281	15	performance	performance	NOUN
hi-669	281	16	,	,	PUNCT
hi-669	281	17	reporting	report	VERB
hi-669	281	18	goals	goal	NOUN
hi-669	281	19	,	,	PUNCT
hi-669	281	20	and	and	CCONJ
hi-669	281	21	language	language	NOUN
hi-669	281	22	choices	choice	NOUN
hi-669	281	23	in	in	ADP
hi-669	281	24	narrative	narrative	NOUN
hi-669	281	25	disclosures	disclosure	NOUN
hi-669	281	26	,	,	PUNCT
hi-669	281	27	”	"	PUNCT
hi-669	281	28	journal	journal	NOUN
hi-669	281	29	of	of	ADP
hi-669	281	30	accounting	accounting	NOUN
hi-669	281	31	and	and	CCONJ
hi-669	281	32	economics	economic	NOUN
hi-669	281	33	65	65	NUM
hi-669	281	34	,	,	PUNCT
hi-669	281	35	no	no	INTJ
hi-669	281	36	.	.	PUNCT
hi-669	282	1	2–3	2–3	NUM
hi-669	282	2	(	(	PUNCT
hi-669	282	3	2018	2018	NUM
hi-669	282	4	):	):	PUNCT
hi-669	282	5	380–98	380–98	NUM
hi-669	282	6	,	,	PUNCT
hi-669	282	7	https://doi.org/10.1016/j.jacceco.2018.02.002	https://doi.org/10.1016/j.jacceco.2018.02.002	NOUN
hi-669	282	8	.	.	PUNCT
hi-669	283	1	47ahmed	47ahmed	NUM
hi-669	283	2	i.	i.	NOUN
hi-669	283	3	,	,	PUNCT
hi-669	283	4	nawaz	nawaz	ADJ
hi-669	283	5	m.	m.	NOUN
hi-669	283	6	,	,	PUNCT
hi-669	283	7	danish	danish	ADJ
hi-669	283	8	m.	m.	NOUN
hi-669	283	9	,	,	PUNCT
hi-669	283	10	r.	r.	PROPN
hi-669	283	11	q.	q.	PROPN
hi-669	283	12	,	,	PUNCT
hi-669	283	13	usman	usman	PROPN
hi-669	283	14	a.	a.	PROPN
hi-669	283	15	,	,	PUNCT
hi-669	283	16	&	&	CCONJ
hi-669	283	17	shaukat	shaukat	PROPN
hi-669	283	18	m.	m.	PROPN
hi-669	283	19	z.	z.	PROPN
hi-669	283	20	,	,	PUNCT
hi-669	283	21	“	"	PUNCT
hi-669	283	22	objectives	objective	NOUN
hi-669	283	23	of	of	ADP
hi-669	283	24	islamic	islamic	ADJ
hi-669	283	25	banks	bank	NOUN
hi-669	283	26	:	:	PUNCT
hi-669	283	27	a	a	DET
hi-669	283	28	missive	missive	NOUN
hi-669	283	29	from	from	ADP
hi-669	283	30	mission	mission	NOUN
hi-669	283	31	statements	statement	NOUN
hi-669	283	32	and	and	CCONJ
hi-669	283	33	stakeholders	stakeholder	NOUN
hi-669	283	34	’	'	PUNCT
hi-669	283	35	perceptions	perception	NOUN
hi-669	283	36	,	,	PUNCT
hi-669	283	37	”	"	PUNCT
hi-669	283	38	journal	journal	NOUN
hi-669	283	39	of	of	ADP
hi-669	283	40	islamic	islamic	PROPN
hi-669	283	41	accounting	accounting	PROPN
hi-669	283	42	and	and	CCONJ
hi-669	283	43	business	business	NOUN
hi-669	283	44	research	research	NOUN
hi-669	283	45	8	8	NUM
hi-669	283	46	,	,	PUNCT
hi-669	283	47	no	no	INTJ
hi-669	283	48	.	.	NOUN
hi-669	283	49	3	3	NUM
hi-669	283	50	(	(	PUNCT
hi-669	283	51	2017	2017	NUM
hi-669	283	52	):	):	PUNCT
hi-669	283	53	284–303	284–303	NUM
hi-669	283	54	.	.	PUNCT
hi-669	283	55	https://doi.org/10.1108/jiabr-08-2014-0028	https://doi.org/10.1108/jiabr-08-2014-0028	NOUN
hi-669	283	56	.	.	PUNCT
hi-669	284	1	48	48	NUM
hi-669	284	2	ismail	ismail	NOUN
hi-669	284	3	m.	m.	NOUN
hi-669	284	4	,	,	PUNCT
hi-669	284	5	jan	jan	PROPN
hi-669	284	6	,	,	PUNCT
hi-669	284	7	s.	s.	PROPN
hi-669	284	8	&	&	CCONJ
hi-669	284	9	ullah	ullah	PROPN
hi-669	284	10	k.	k.	PROPN
hi-669	284	11	,	,	PUNCT
hi-669	284	12	“	"	PUNCT
hi-669	284	13	assessing	assess	VERB
hi-669	284	14	shariah	shariah	PROPN
hi-669	284	15	disclosure	disclosure	NOUN
hi-669	284	16	in	in	ADP
hi-669	284	17	pakistan	pakistan	PROPN
hi-669	284	18	:	:	PUNCT
hi-669	284	19	the	the	DET
hi-669	284	20	case	case	NOUN
hi-669	284	21	of	of	ADP
hi-669	284	22	islamic	islamic	ADJ
hi-669	284	23	banks	bank	NOUN
hi-669	284	24	,	,	PUNCT
hi-669	284	25	”	"	PUNCT
hi-669	284	26	business	business	NOUN
hi-669	284	27	&	&	CCONJ
hi-669	284	28	economic	economic	PROPN
hi-669	284	29	review	review	PROPN
hi-669	284	30	12	12	NUM
hi-669	284	31	,	,	PUNCT
hi-669	284	32	no	no	INTJ
hi-669	284	33	.	.	NOUN
hi-669	284	34	2	2	NUM
hi-669	284	35	(	(	PUNCT
hi-669	284	36	2020	2020	NUM
hi-669	284	37	):	):	PUNCT
hi-669	284	38	1–18	1–18	NUM
hi-669	284	39	.	.	PUNCT
hi-669	285	1	https://doi.org/10.22547/ber/12.2.1	https://doi.org/10.22547/ber/12.2.1	NOUN
hi-669	285	2	.	.	PUNCT
hi-669	286	1	49mohammad	49mohammad	PROPN
hi-669	286	2	hudaib	hudaib	PROPN
hi-669	286	3	and	and	CCONJ
hi-669	286	4	roszaini	roszaini	PROPN
hi-669	286	5	haniffa	haniffa	PROPN
hi-669	286	6	,	,	PUNCT
hi-669	286	7	“	"	PUNCT
hi-669	286	8	a	a	DET
hi-669	286	9	theoretical	theoretical	ADJ
hi-669	286	10	framework	framework	NOUN
hi-669	286	11	for	for	ADP
hi-669	286	12	the	the	DET
hi-669	286	13	development	development	NOUN
hi-669	286	14	of	of	ADP
hi-669	286	15	the	the	DET
hi-669	286	16	islamic	islamic	PROPN
hi-669	286	17	perspective	perspective	NOUN
hi-669	286	18	of	of	ADP
hi-669	286	19	accounting	accounting	NOUN
hi-669	286	20	,	,	PUNCT
hi-669	286	21	”	"	PUNCT
hi-669	286	22	islamic	islamic	ADJ
hi-669	286	23	accounting	accounting	NOUN
hi-669	286	24	,	,	PUNCT
hi-669	286	25	2011	2011	NUM
hi-669	286	26	;	;	PUNCT
hi-669	286	27	ismail	ismail	PROPN
hi-669	286	28	,	,	PUNCT
hi-669	286	29	jan	jan	PROPN
hi-669	286	30	,	,	PUNCT
hi-669	286	31	and	and	CCONJ
hi-669	286	32	ullah	ullah	PROPN
hi-669	286	33	,	,	PUNCT
hi-669	286	34	“	"	PUNCT
hi-669	286	35	assessing	assess	VERB
hi-669	286	36	shariah	shariah	PROPN
hi-669	286	37	disclosure	disclosure	NOUN
hi-669	286	38	in	in	ADP
hi-669	286	39	pakistan	pakistan	PROPN
hi-669	286	40	:	:	PUNCT
hi-669	286	41	the	the	DET
hi-669	286	42	case	case	NOUN
hi-669	286	43	of	of	ADP
hi-669	286	44	islamic	islamic	ADJ
hi-669	286	45	banks	bank	NOUN
hi-669	286	46	.	.	PUNCT
hi-669	286	47	”	"	PUNCT
hi-669	287	1	50roszaini	50roszaini	NUM
hi-669	287	2	haniffa	haniffa	NOUN
hi-669	287	3	and	and	CCONJ
hi-669	287	4	mohammad	mohammad	PROPN
hi-669	287	5	hudaib	hudaib	PROPN
hi-669	287	6	,	,	PUNCT
hi-669	287	7	“	"	PUNCT
hi-669	287	8	exploring	explore	VERB
hi-669	287	9	the	the	DET
hi-669	287	10	ethical	ethical	ADJ
hi-669	287	11	identity	identity	NOUN
hi-669	287	12	of	of	ADP
hi-669	287	13	islamic	islamic	ADJ
hi-669	287	14	banks	bank	NOUN
hi-669	287	15	via	via	ADP
hi-669	287	16	communication	communication	NOUN
hi-669	287	17	in	in	ADP
hi-669	287	18	annual	annual	ADJ
hi-669	287	19	reports	report	NOUN
hi-669	287	20	,	,	PUNCT
hi-669	287	21	”	"	PUNCT
hi-669	287	22	journal	journal	NOUN
hi-669	287	23	of	of	ADP
hi-669	287	24	business	business	NOUN
hi-669	287	25	ethics	ethic	NOUN
hi-669	287	26	76	76	NUM
hi-669	287	27	,	,	PUNCT
hi-669	287	28	no	no	INTJ
hi-669	287	29	.	.	NOUN
hi-669	287	30	1	1	NUM
hi-669	287	31	(	(	PUNCT
hi-669	287	32	2007	2007	NUM
hi-669	287	33	):	):	PUNCT
hi-669	287	34	97–116	97–116	NUM
hi-669	287	35	,	,	PUNCT
hi-669	287	36	https://doi.org/10.1007/s10551-006-9272-5	https://doi.org/10.1007/s10551-006-9272-5	NUM
hi-669	287	37	;	;	PUNCT
hi-669	287	38	51lone	51lone	NUM
hi-669	287	39	e.	e.	PROPN
hi-669	287	40	j.	j.	PROPN
hi-669	287	41	,	,	PUNCT
hi-669	287	42	ali	ali	PROPN
hi-669	287	43	a.	a.	PROPN
hi-669	287	44	&	&	CCONJ
hi-669	287	45	khan	khan	PROPN
hi-669	287	46	i.	i.	PROPN
hi-669	287	47	,	,	PUNCT
hi-669	287	48	“	"	PUNCT
hi-669	287	49	corporate	corporate	ADJ
hi-669	287	50	governance	governance	NOUN
hi-669	287	51	and	and	CCONJ
hi-669	287	52	corporate	corporate	ADJ
hi-669	287	53	social	social	ADJ
hi-669	287	54	responsibility	responsibility	NOUN
hi-669	287	55	disclosure	disclosure	NOUN
hi-669	287	56	:	:	PUNCT
hi-669	287	57	evidence	evidence	NOUN
hi-669	287	58	from	from	ADP
hi-669	287	59	pakistan	pakistan	PROPN
hi-669	287	60	”	"	PUNCT
hi-669	287	61	corporate	corporate	ADJ
hi-669	287	62	governance	governance	NOUN
hi-669	287	63	16	16	NUM
hi-669	287	64	,	,	PUNCT
hi-669	287	65	no	no	INTJ
hi-669	287	66	.	.	NOUN
hi-669	287	67	5	5	NUM
hi-669	287	68	(	(	PUNCT
hi-669	287	69	2016	2016	NUM
hi-669	287	70	)	)	PUNCT
hi-669	287	71	16	16	NUM
hi-669	287	72	.	.	PUNCT
hi-669	288	1	52samuel	52samuel	NUM
hi-669	288	2	b.	b.	PROPN
hi-669	288	3	bonsall	bonsall	PROPN
hi-669	288	4	et	et	PROPN
hi-669	288	5	al	al	PROPN
hi-669	288	6	.	.	PROPN
hi-669	288	7	,	,	PUNCT
hi-669	288	8	“	"	PUNCT
hi-669	288	9	a	a	DET
hi-669	288	10	plain	plain	ADJ
hi-669	288	11	english	english	ADJ
hi-669	288	12	measure	measure	NOUN
hi-669	288	13	of	of	ADP
hi-669	288	14	financial	financial	ADJ
hi-669	288	15	reporting	reporting	NOUN
hi-669	288	16	readability	readability	NOUN
hi-669	288	17	,	,	PUNCT
hi-669	288	18	”	"	PUNCT
hi-669	288	19	journal	journal	NOUN
hi-669	288	20	of	of	ADP
hi-669	288	21	accounting	accounting	NOUN
hi-669	288	22	and	and	CCONJ
hi-669	288	23	economics	economic	NOUN
hi-669	288	24	63	63	NUM
hi-669	288	25	,	,	PUNCT
hi-669	288	26	no	no	INTJ
hi-669	288	27	.	.	PUNCT
hi-669	289	1	2–3	2–3	NUM
hi-669	289	2	(	(	PUNCT
hi-669	289	3	2017	2017	NUM
hi-669	289	4	):	):	PUNCT
hi-669	289	5	329–57	329–57	NUM
hi-669	289	6	,	,	PUNCT
hi-669	289	7	https://doi.org/10.1016/j.jacceco.2017.03.002	https://doi.org/10.1016/j.jacceco.2017.03.002	NOUN
hi-669	289	8	.	.	PUNCT