id	sid	tid	token	lemma	pos
hassl-2227	1	1	11	11	NUM
hassl-2227	1	2	©	©	PROPN
hassl-2227	1	3	2022	2022	NUM
hassl-2227	1	4	conscientia	conscientia	PROPN
hassl-2227	1	5	beam	beam	PROPN
hassl-2227	1	6	.	.	PUNCT
hassl-2227	2	1	all	all	DET
hassl-2227	2	2	rights	right	NOUN
hassl-2227	2	3	reserved	reserve	VERB
hassl-2227	2	4	.	.	PUNCT
hassl-2227	2	5	does	do	VERB
hassl-2227	2	6	corporate	corporate	ADJ
hassl-2227	2	7	governance	governance	NOUN
hassl-2227	2	8	and	and	CCONJ
hassl-2227	2	9	other	other	ADJ
hassl-2227	2	10	factors	factor	NOUN
hassl-2227	2	11	influence	influence	VERB
hassl-2227	2	12	earnings	earning	NOUN
hassl-2227	2	13	management	management	NOUN
hassl-2227	2	14	?	?	PUNCT
hassl-2227	3	1	a	a	DET
hassl-2227	3	2	study	study	NOUN
hassl-2227	3	3	on	on	ADP
hassl-2227	3	4	indonesia	indonesia	PROPN
hassl-2227	3	5	’s	’s	PART
hassl-2227	3	6	banking	banking	NOUN
hassl-2227	3	7	sector	sector	NOUN
hassl-2227	3	8	sigit	sigit	VERB
hassl-2227	3	9	handoyo1	handoyo1	PROPN
hassl-2227	3	10	+	+	CCONJ
hassl-2227	3	11	inneke	inneke	ADJ
hassl-2227	3	12	tri	tri	NOUN
hassl-2227	3	13	kusumaningrum2	kusumaningrum2	X
hassl-2227	3	14	1,2faculty	1,2faculty	NUM
hassl-2227	3	15	of	of	ADP
hassl-2227	3	16	business	business	NOUN
hassl-2227	3	17	and	and	CCONJ
hassl-2227	3	18	economics	economic	NOUN
hassl-2227	3	19	,	,	PUNCT
hassl-2227	3	20	universitas	universita	NOUN
hassl-2227	3	21	islam	islam	PROPN
hassl-2227	3	22	indonesia	indonesia	PROPN
hassl-2227	3	23	,	,	PUNCT
hassl-2227	3	24	indonesia	indonesia	PROPN
hassl-2227	3	25	.	.	PUNCT
hassl-2227	4	1	1email	1email	NUM
hassl-2227	4	2	:	:	PUNCT
hassl-2227	4	3	sigit.handoyo@uii.ac.id	sigit.handoyo@uii.ac.id	ADJ
hassl-2227	4	4	tel	tel	PROPN
hassl-2227	4	5	:	:	PUNCT
hassl-2227	4	6	+628170423426	+628170423426	NUM
hassl-2227	5	1	2email	2email	NUM
hassl-2227	5	2	:	:	PUNCT
hassl-2227	5	3	okkeinneke48@gmail.com	okkeinneke48@gmail.com	X
hassl-2227	5	4	tel	tel	ADP
hassl-2227	5	5	:	:	PUNCT
hassl-2227	5	6	+6281915527931	+6281915527931	NUM
hassl-2227	5	7	(	(	PUNCT
hassl-2227	5	8	+	+	X
hassl-2227	5	9	corresponding	correspond	VERB
hassl-2227	5	10	author	author	NOUN
hassl-2227	5	11	)	)	PUNCT
hassl-2227	5	12	abstract	abstract	ADJ
hassl-2227	5	13	article	article	NOUN
hassl-2227	5	14	history	history	NOUN
hassl-2227	5	15	received	receive	VERB
hassl-2227	5	16	:	:	PUNCT
hassl-2227	5	17	10	10	NUM
hassl-2227	5	18	august	august	PROPN
hassl-2227	5	19	2021	2021	NUM
hassl-2227	5	20	revised	revise	VERB
hassl-2227	5	21	:	:	PUNCT
hassl-2227	5	22	24	24	NUM
hassl-2227	5	23	november	november	PROPN
hassl-2227	5	24	2021	2021	NUM
hassl-2227	5	25	accepted	accept	VERB
hassl-2227	5	26	:	:	PUNCT
hassl-2227	5	27	16	16	NUM
hassl-2227	5	28	december	december	PROPN
hassl-2227	5	29	2021	2021	NUM
hassl-2227	5	30	published	publish	VERB
hassl-2227	5	31	:	:	PUNCT
hassl-2227	5	32	4	4	NUM
hassl-2227	5	33	january	january	NOUN
hassl-2227	5	34	2022	2022	NUM
hassl-2227	5	35	keywords	keyword	NOUN
hassl-2227	5	36	earning	earn	VERB
hassl-2227	5	37	management	management	NOUN
hassl-2227	5	38	mechanism	mechanism	NOUN
hassl-2227	5	39	of	of	ADP
hassl-2227	5	40	corporate	corporate	ADJ
hassl-2227	5	41	governance	governance	NOUN
hassl-2227	5	42	dividend	dividend	NOUN
hassl-2227	5	43	policy	policy	NOUN
hassl-2227	5	44	independent	independent	PROPN
hassl-2227	5	45	board	board	NOUN
hassl-2227	5	46	of	of	ADP
hassl-2227	5	47	commissioners	commissioner	NOUN
hassl-2227	5	48	independent	independent	ADJ
hassl-2227	5	49	audit	audit	PROPN
hassl-2227	5	50	committee	committee	NOUN
hassl-2227	5	51	managerial	managerial	PROPN
hassl-2227	5	52	ownership	ownership	PROPN
hassl-2227	5	53	indonesia	indonesia	PROPN
hassl-2227	5	54	’s	’s	PART
hassl-2227	5	55	banking	banking	NOUN
hassl-2227	5	56	sector	sector	NOUN
hassl-2227	5	57	.	.	PUNCT
hassl-2227	6	1	jel	jel	PROPN
hassl-2227	6	2	classification	classification	NOUN
hassl-2227	6	3	:	:	PUNCT
hassl-2227	6	4	g32	g32	NOUN
hassl-2227	6	5	.	.	PUNCT
hassl-2227	7	1	the	the	DET
hassl-2227	7	2	issue	issue	NOUN
hassl-2227	7	3	of	of	ADP
hassl-2227	7	4	misreporting	misreporte	VERB
hassl-2227	7	5	financial	financial	ADJ
hassl-2227	7	6	data	datum	NOUN
hassl-2227	7	7	and	and	CCONJ
hassl-2227	7	8	earnings	earning	NOUN
hassl-2227	7	9	management	management	NOUN
hassl-2227	7	10	has	have	AUX
hassl-2227	7	11	become	become	VERB
hassl-2227	7	12	more	more	ADV
hassl-2227	7	13	prominent	prominent	ADJ
hassl-2227	7	14	in	in	ADP
hassl-2227	7	15	recent	recent	ADJ
hassl-2227	7	16	years	year	NOUN
hassl-2227	7	17	.	.	PUNCT
hassl-2227	8	1	several	several	ADJ
hassl-2227	8	2	studies	study	NOUN
hassl-2227	8	3	have	have	AUX
hassl-2227	8	4	been	be	AUX
hassl-2227	8	5	conducted	conduct	VERB
hassl-2227	8	6	determining	determine	VERB
hassl-2227	8	7	the	the	DET
hassl-2227	8	8	influences	influence	NOUN
hassl-2227	8	9	of	of	ADP
hassl-2227	8	10	the	the	DET
hassl-2227	8	11	mechanisms	mechanism	NOUN
hassl-2227	8	12	of	of	ADP
hassl-2227	8	13	corporate	corporate	ADJ
hassl-2227	8	14	governance	governance	NOUN
hassl-2227	8	15	and	and	CCONJ
hassl-2227	8	16	earnings	earning	NOUN
hassl-2227	8	17	management	management	NOUN
hassl-2227	8	18	in	in	ADP
hassl-2227	8	19	various	various	ADJ
hassl-2227	8	20	countries	country	NOUN
hassl-2227	8	21	.	.	PUNCT
hassl-2227	9	1	in	in	ADP
hassl-2227	9	2	this	this	DET
hassl-2227	9	3	study	study	NOUN
hassl-2227	9	4	,	,	PUNCT
hassl-2227	9	5	it	it	PRON
hassl-2227	9	6	was	be	AUX
hassl-2227	9	7	proven	prove	VERB
hassl-2227	9	8	that	that	SCONJ
hassl-2227	9	9	the	the	DET
hassl-2227	9	10	existence	existence	NOUN
hassl-2227	9	11	of	of	ADP
hassl-2227	9	12	a	a	DET
hassl-2227	9	13	good	good	ADJ
hassl-2227	9	14	corporate	corporate	ADJ
hassl-2227	9	15	governance	governance	NOUN
hassl-2227	9	16	(	(	PUNCT
hassl-2227	9	17	gcg	gcg	NOUN
hassl-2227	9	18	)	)	PUNCT
hassl-2227	9	19	mechanism	mechanism	NOUN
hassl-2227	9	20	did	do	AUX
hassl-2227	9	21	not	not	PART
hassl-2227	9	22	suppress	suppress	VERB
hassl-2227	9	23	earnings	earning	NOUN
hassl-2227	9	24	management	management	NOUN
hassl-2227	9	25	practices	practice	NOUN
hassl-2227	9	26	in	in	ADP
hassl-2227	9	27	the	the	DET
hassl-2227	9	28	banking	banking	NOUN
hassl-2227	9	29	sector	sector	NOUN
hassl-2227	9	30	industry	industry	NOUN
hassl-2227	9	31	in	in	ADP
hassl-2227	9	32	indonesia	indonesia	PROPN
hassl-2227	9	33	.	.	PUNCT
hassl-2227	10	1	however	however	ADV
hassl-2227	10	2	,	,	PUNCT
hassl-2227	10	3	another	another	DET
hassl-2227	10	4	factor	factor	NOUN
hassl-2227	10	5	,	,	PUNCT
hassl-2227	10	6	dividend	dividend	NOUN
hassl-2227	10	7	policy	policy	NOUN
hassl-2227	10	8	,	,	PUNCT
hassl-2227	10	9	can	can	AUX
hassl-2227	10	10	prove	prove	VERB
hassl-2227	10	11	effective	effective	ADJ
hassl-2227	10	12	in	in	ADP
hassl-2227	10	13	suppressing	suppress	VERB
hassl-2227	10	14	earnings	earning	NOUN
hassl-2227	10	15	management	management	NOUN
hassl-2227	10	16	.	.	PUNCT
hassl-2227	11	1	the	the	DET
hassl-2227	11	2	measurement	measurement	NOUN
hassl-2227	11	3	of	of	ADP
hassl-2227	11	4	earnings	earning	NOUN
hassl-2227	11	5	management	management	NOUN
hassl-2227	11	6	in	in	ADP
hassl-2227	11	7	this	this	DET
hassl-2227	11	8	study	study	NOUN
hassl-2227	11	9	was	be	AUX
hassl-2227	11	10	carried	carry	VERB
hassl-2227	11	11	out	out	ADP
hassl-2227	11	12	using	use	VERB
hassl-2227	11	13	the	the	DET
hassl-2227	11	14	modified	modify	VERB
hassl-2227	11	15	jones	jones	PROPN
hassl-2227	11	16	model	model	PROPN
hassl-2227	11	17	with	with	ADP
hassl-2227	11	18	a	a	DET
hassl-2227	11	19	population	population	NOUN
hassl-2227	11	20	of	of	ADP
hassl-2227	11	21	43	43	NUM
hassl-2227	11	22	conventional	conventional	ADJ
hassl-2227	11	23	banks	bank	NOUN
hassl-2227	11	24	from	from	ADP
hassl-2227	11	25	which	which	PRON
hassl-2227	11	26	research	research	NOUN
hassl-2227	11	27	data	datum	NOUN
hassl-2227	11	28	were	be	AUX
hassl-2227	11	29	taken	take	VERB
hassl-2227	11	30	using	use	VERB
hassl-2227	11	31	a	a	DET
hassl-2227	11	32	purposive	purposive	ADJ
hassl-2227	11	33	sampling	sampling	NOUN
hassl-2227	11	34	technique	technique	NOUN
hassl-2227	11	35	sourced	source	VERB
hassl-2227	11	36	from	from	ADP
hassl-2227	11	37	the	the	DET
hassl-2227	11	38	indonesia	indonesia	PROPN
hassl-2227	11	39	stock	stock	PROPN
hassl-2227	11	40	exchange	exchange	PROPN
hassl-2227	11	41	(	(	PUNCT
hassl-2227	11	42	idx	idx	PROPN
hassl-2227	11	43	)	)	PUNCT
hassl-2227	11	44	.	.	PUNCT
hassl-2227	12	1	the	the	DET
hassl-2227	12	2	analysis	analysis	NOUN
hassl-2227	12	3	was	be	AUX
hassl-2227	12	4	carried	carry	VERB
hassl-2227	12	5	out	out	ADP
hassl-2227	12	6	using	use	VERB
hassl-2227	12	7	multiple	multiple	ADJ
hassl-2227	12	8	linear	linear	ADJ
hassl-2227	12	9	regression	regression	NOUN
hassl-2227	12	10	.	.	PUNCT
hassl-2227	13	1	the	the	DET
hassl-2227	13	2	implication	implication	NOUN
hassl-2227	13	3	of	of	ADP
hassl-2227	13	4	this	this	DET
hassl-2227	13	5	research	research	NOUN
hassl-2227	13	6	is	be	AUX
hassl-2227	13	7	that	that	SCONJ
hassl-2227	13	8	the	the	DET
hassl-2227	13	9	implementation	implementation	NOUN
hassl-2227	13	10	of	of	ADP
hassl-2227	13	11	good	good	ADJ
hassl-2227	13	12	corporate	corporate	ADJ
hassl-2227	13	13	governance	governance	NOUN
hassl-2227	13	14	by	by	ADP
hassl-2227	13	15	an	an	DET
hassl-2227	13	16	entity	entity	NOUN
hassl-2227	13	17	must	must	AUX
hassl-2227	13	18	be	be	AUX
hassl-2227	13	19	considered	consider	VERB
hassl-2227	13	20	given	give	VERB
hassl-2227	13	21	that	that	SCONJ
hassl-2227	13	22	earnings	earning	NOUN
hassl-2227	13	23	management	management	NOUN
hassl-2227	13	24	practices	practice	NOUN
hassl-2227	13	25	in	in	ADP
hassl-2227	13	26	indonesia	indonesia	PROPN
hassl-2227	13	27	are	be	AUX
hassl-2227	13	28	still	still	ADV
hassl-2227	13	29	relatively	relatively	ADV
hassl-2227	13	30	high	high	ADJ
hassl-2227	13	31	.	.	PUNCT
hassl-2227	14	1	contribution	contribution	NOUN
hassl-2227	14	2	/	/	SYM
hassl-2227	14	3	originality	originality	NOUN
hassl-2227	14	4	:	:	PUNCT
hassl-2227	14	5	this	this	DET
hassl-2227	14	6	paper	paper	NOUN
hassl-2227	14	7	's	's	PART
hassl-2227	14	8	primary	primary	ADJ
hassl-2227	14	9	contribution	contribution	NOUN
hassl-2227	14	10	is	be	AUX
hassl-2227	14	11	finding	find	VERB
hassl-2227	14	12	that	that	SCONJ
hassl-2227	14	13	even	even	ADV
hassl-2227	14	14	though	though	SCONJ
hassl-2227	14	15	the	the	DET
hassl-2227	14	16	design	design	NOUN
hassl-2227	14	17	of	of	ADP
hassl-2227	14	18	corporate	corporate	ADJ
hassl-2227	14	19	governance	governance	NOUN
hassl-2227	14	20	is	be	AUX
hassl-2227	14	21	perfectly	perfectly	ADV
hassl-2227	14	22	set	set	VERB
hassl-2227	14	23	,	,	PUNCT
hassl-2227	14	24	it	it	PRON
hassl-2227	14	25	can	can	AUX
hassl-2227	14	26	not	not	PART
hassl-2227	14	27	guarantee	guarantee	VERB
hassl-2227	14	28	that	that	SCONJ
hassl-2227	14	29	earnings	earning	NOUN
hassl-2227	14	30	management	management	NOUN
hassl-2227	14	31	practices	practice	NOUN
hassl-2227	14	32	will	will	AUX
hassl-2227	14	33	not	not	PART
hassl-2227	14	34	occur	occur	VERB
hassl-2227	14	35	.	.	PUNCT
hassl-2227	15	1	earnings	earning	NOUN
hassl-2227	15	2	management	management	NOUN
hassl-2227	15	3	practices	practice	NOUN
hassl-2227	15	4	are	be	AUX
hassl-2227	15	5	more	more	ADV
hassl-2227	15	6	due	due	ADJ
hassl-2227	15	7	to	to	ADP
hassl-2227	15	8	the	the	DET
hassl-2227	15	9	willingness	willingness	NOUN
hassl-2227	15	10	of	of	ADP
hassl-2227	15	11	management	management	NOUN
hassl-2227	15	12	to	to	PART
hassl-2227	15	13	do	do	AUX
hassl-2227	15	14	so	so	ADV
hassl-2227	15	15	under	under	ADP
hassl-2227	15	16	the	the	DET
hassl-2227	15	17	pretext	pretext	NOUN
hassl-2227	15	18	of	of	ADP
hassl-2227	15	19	protecting	protect	VERB
hassl-2227	15	20	the	the	DET
hassl-2227	15	21	company	company	NOUN
hassl-2227	15	22	.	.	PUNCT
hassl-2227	16	1	1	1	X
hassl-2227	16	2	.	.	X
hassl-2227	16	3	introduction	introduction	NOUN
hassl-2227	16	4	financial	financial	ADJ
hassl-2227	16	5	statements	statement	NOUN
hassl-2227	16	6	issued	issue	VERB
hassl-2227	16	7	by	by	ADP
hassl-2227	16	8	a	a	DET
hassl-2227	16	9	company	company	NOUN
hassl-2227	16	10	are	be	AUX
hassl-2227	16	11	prepared	prepare	VERB
hassl-2227	16	12	on	on	ADP
hassl-2227	16	13	an	an	DET
hassl-2227	16	14	accrual	accrual	ADJ
hassl-2227	16	15	basis	basis	NOUN
hassl-2227	16	16	because	because	SCONJ
hassl-2227	16	17	this	this	DET
hassl-2227	16	18	method	method	NOUN
hassl-2227	16	19	can	can	AUX
hassl-2227	16	20	better	well	ADV
hassl-2227	16	21	describe	describe	VERB
hassl-2227	16	22	financial	financial	ADJ
hassl-2227	16	23	conditions	condition	NOUN
hassl-2227	16	24	in	in	ADP
hassl-2227	16	25	real	real	ADJ
hassl-2227	16	26	terms	term	NOUN
hassl-2227	16	27	.	.	PUNCT
hassl-2227	17	1	on	on	ADP
hassl-2227	17	2	the	the	DET
hassl-2227	17	3	other	other	ADJ
hassl-2227	17	4	hand	hand	NOUN
hassl-2227	17	5	,	,	PUNCT
hassl-2227	17	6	the	the	DET
hassl-2227	17	7	use	use	NOUN
hassl-2227	17	8	of	of	ADP
hassl-2227	17	9	the	the	DET
hassl-2227	17	10	accrual	accrual	ADJ
hassl-2227	17	11	basis	basis	NOUN
hassl-2227	17	12	in	in	ADP
hassl-2227	17	13	the	the	DET
hassl-2227	17	14	recording	recording	NOUN
hassl-2227	17	15	of	of	ADP
hassl-2227	17	16	a	a	DET
hassl-2227	17	17	company	company	NOUN
hassl-2227	17	18	's	's	PART
hassl-2227	17	19	financial	financial	ADJ
hassl-2227	17	20	statements	statement	NOUN
hassl-2227	17	21	by	by	ADP
hassl-2227	17	22	managers	manager	NOUN
hassl-2227	17	23	means	mean	VERB
hassl-2227	17	24	there	there	PRON
hassl-2227	17	25	is	be	VERB
hassl-2227	17	26	also	also	ADV
hassl-2227	17	27	the	the	DET
hassl-2227	17	28	freedom	freedom	NOUN
hassl-2227	17	29	to	to	PART
hassl-2227	17	30	choose	choose	VERB
hassl-2227	17	31	the	the	DET
hassl-2227	17	32	best	good	ADJ
hassl-2227	17	33	accounting	accounting	NOUN
hassl-2227	17	34	policies	policy	NOUN
hassl-2227	17	35	/	/	SYM
hassl-2227	17	36	methods	method	NOUN
hassl-2227	17	37	to	to	PART
hassl-2227	17	38	achieve	achieve	VERB
hassl-2227	17	39	the	the	DET
hassl-2227	17	40	desired	desire	VERB
hassl-2227	17	41	goal	goal	NOUN
hassl-2227	17	42	,	,	PUNCT
hassl-2227	17	43	either	either	CCONJ
hassl-2227	17	44	to	to	PART
hassl-2227	17	45	increase	increase	VERB
hassl-2227	17	46	profits	profit	NOUN
hassl-2227	17	47	or	or	CCONJ
hassl-2227	17	48	reduce	reduce	VERB
hassl-2227	17	49	company	company	NOUN
hassl-2227	17	50	losses	loss	NOUN
hassl-2227	17	51	,	,	PUNCT
hassl-2227	17	52	which	which	PRON
hassl-2227	17	53	is	be	AUX
hassl-2227	17	54	a	a	DET
hassl-2227	17	55	benchmark	benchmark	NOUN
hassl-2227	17	56	for	for	ADP
hassl-2227	17	57	company	company	NOUN
hassl-2227	17	58	performance	performance	NOUN
hassl-2227	17	59	.	.	PUNCT
hassl-2227	18	1	this	this	PRON
hassl-2227	18	2	is	be	AUX
hassl-2227	18	3	what	what	PRON
hassl-2227	18	4	is	be	AUX
hassl-2227	18	5	known	know	VERB
hassl-2227	18	6	as	as	ADP
hassl-2227	18	7	earnings	earning	NOUN
hassl-2227	18	8	management	management	NOUN
hassl-2227	18	9	practice	practice	NOUN
hassl-2227	18	10	(	(	PUNCT
hassl-2227	18	11	scott	scott	PROPN
hassl-2227	18	12	,	,	PUNCT
hassl-2227	18	13	2009	2009	NUM
hassl-2227	18	14	)	)	PUNCT
hassl-2227	18	15	.	.	PUNCT
hassl-2227	19	1	jensen	jensen	PROPN
hassl-2227	19	2	&	&	CCONJ
hassl-2227	19	3	meckling	meckling	PROPN
hassl-2227	19	4	(	(	PUNCT
hassl-2227	19	5	1976	1976	NUM
hassl-2227	19	6	)	)	PUNCT
hassl-2227	19	7	stated	state	VERB
hassl-2227	19	8	that	that	SCONJ
hassl-2227	19	9	earnings	earning	NOUN
hassl-2227	19	10	management	management	NOUN
hassl-2227	19	11	activities	activity	NOUN
hassl-2227	19	12	are	be	AUX
hassl-2227	19	13	the	the	DET
hassl-2227	19	14	other	other	ADJ
hassl-2227	19	15	side	side	NOUN
hassl-2227	19	16	of	of	ADP
hassl-2227	19	17	agency	agency	NOUN
hassl-2227	19	18	theory	theory	NOUN
hassl-2227	19	19	,	,	PUNCT
hassl-2227	19	20	which	which	PRON
hassl-2227	19	21	emphasizes	emphasize	VERB
hassl-2227	19	22	the	the	DET
hassl-2227	19	23	importance	importance	NOUN
hassl-2227	19	24	of	of	ADP
hassl-2227	19	25	handing	handing	NOUN
hassl-2227	19	26	over	over	ADP
hassl-2227	19	27	company	company	NOUN
hassl-2227	19	28	operations	operation	NOUN
hassl-2227	19	29	from	from	ADP
hassl-2227	19	30	principals	principal	NOUN
hassl-2227	19	31	to	to	ADP
hassl-2227	19	32	agents	agent	NOUN
hassl-2227	19	33	who	who	PRON
hassl-2227	19	34	have	have	VERB
hassl-2227	19	35	the	the	DET
hassl-2227	19	36	ability	ability	NOUN
hassl-2227	19	37	to	to	PART
hassl-2227	19	38	manage	manage	VERB
hassl-2227	19	39	the	the	DET
hassl-2227	19	40	company	company	NOUN
hassl-2227	19	41	better	well	ADV
hassl-2227	19	42	.	.	PUNCT
hassl-2227	20	1	this	this	DET
hassl-2227	20	2	managerial	managerial	ADJ
hassl-2227	20	3	concept	concept	NOUN
hassl-2227	20	4	regulates	regulate	VERB
hassl-2227	20	5	the	the	DET
hassl-2227	20	6	relationship	relationship	NOUN
hassl-2227	20	7	between	between	ADP
hassl-2227	20	8	owner	owner	NOUN
hassl-2227	20	9	and	and	CCONJ
hassl-2227	20	10	manager	manager	NOUN
hassl-2227	20	11	,	,	PUNCT
hassl-2227	20	12	which	which	PRON
hassl-2227	20	13	explains	explain	VERB
hassl-2227	20	14	that	that	SCONJ
hassl-2227	20	15	each	each	DET
hassl-2227	20	16	party	party	NOUN
hassl-2227	20	17	has	have	VERB
hassl-2227	20	18	rights	right	NOUN
hassl-2227	20	19	and	and	CCONJ
hassl-2227	20	20	responsibilities	responsibility	NOUN
hassl-2227	20	21	in	in	ADP
hassl-2227	20	22	managing	manage	VERB
hassl-2227	20	23	a	a	DET
hassl-2227	20	24	company	company	NOUN
hassl-2227	20	25	.	.	PUNCT
hassl-2227	21	1	this	this	PRON
hassl-2227	21	2	means	mean	VERB
hassl-2227	21	3	that	that	SCONJ
hassl-2227	21	4	each	each	DET
hassl-2227	21	5	party	party	NOUN
hassl-2227	21	6	must	must	AUX
hassl-2227	21	7	also	also	ADV
hassl-2227	21	8	have	have	VERB
hassl-2227	21	9	a	a	DET
hassl-2227	21	10	commitment	commitment	NOUN
hassl-2227	21	11	to	to	PART
hassl-2227	21	12	respect	respect	VERB
hassl-2227	21	13	the	the	DET
hassl-2227	21	14	rights	right	NOUN
hassl-2227	21	15	and	and	CCONJ
hassl-2227	21	16	authorities	authority	NOUN
hassl-2227	21	17	of	of	ADP
hassl-2227	21	18	other	other	ADJ
hassl-2227	21	19	parties	party	NOUN
hassl-2227	21	20	.	.	PUNCT
hassl-2227	22	1	humanities	humanity	NOUN
hassl-2227	22	2	and	and	CCONJ
hassl-2227	22	3	social	social	ADJ
hassl-2227	22	4	sciences	science	NOUN
hassl-2227	22	5	letters	letter	NOUN
hassl-2227	22	6	2022	2022	NUM
hassl-2227	22	7	vol	vol	NOUN
hassl-2227	22	8	.	.	PROPN
hassl-2227	23	1	10	10	NUM
hassl-2227	23	2	,	,	PUNCT
hassl-2227	23	3	no	no	INTJ
hassl-2227	23	4	.	.	NOUN
hassl-2227	23	5	1	1	NUM
hassl-2227	23	6	,	,	PUNCT
hassl-2227	23	7	pp	pp	ADJ
hassl-2227	23	8	.	.	PUNCT
hassl-2227	24	1	11	11	NUM
hassl-2227	24	2	-	-	SYM
hassl-2227	24	3	26	26	NUM
hassl-2227	24	4	.	.	PUNCT
hassl-2227	25	1	issn(e	issn(e	INTJ
hassl-2227	25	2	):	):	PUNCT
hassl-2227	25	3	2312	2312	NUM
hassl-2227	25	4	-	-	SYM
hassl-2227	25	5	4318	4318	NUM
hassl-2227	25	6	issn(p	issn(p	NUM
hassl-2227	25	7	):	):	PUNCT
hassl-2227	25	8	2312	2312	NUM
hassl-2227	25	9	-	-	SYM
hassl-2227	25	10	5659	5659	NUM
hassl-2227	25	11	doi	doi	NOUN
hassl-2227	25	12	:	:	PUNCT
hassl-2227	25	13	10.18488/73.v10i1.2227	10.18488/73.v10i1.2227	NUM
hassl-2227	25	14	©	©	PROPN
hassl-2227	25	15	2022	2022	NUM
hassl-2227	25	16	conscientia	conscientia	PROPN
hassl-2227	25	17	beam	beam	PROPN
hassl-2227	25	18	.	.	PUNCT
hassl-2227	26	1	all	all	DET
hassl-2227	26	2	rights	right	NOUN
hassl-2227	26	3	reserved	reserve	VERB
hassl-2227	26	4	.	.	PUNCT
hassl-2227	27	1	https://orcid.org/0000-0001-6591-7360	https://orcid.org/0000-0001-6591-7360	PROPN
hassl-2227	27	2	https://orcid.org/0000-0001-5039-2856	https://orcid.org/0000-0001-5039-2856	NOUN
hassl-2227	27	3	mailto:sigit.handoyo@uii.ac.id	mailto:sigit.handoyo@uii.ac.id	PROPN
hassl-2227	27	4	mailto:okkeinneke48@gmail.com	mailto:okkeinneke48@gmail.com	X
hassl-2227	27	5	https://www.doi.org/10.18488/73.v10i1.2227	https://www.doi.org/10.18488/73.v10i1.2227	PROPN
hassl-2227	27	6	humanities	humanity	NOUN
hassl-2227	27	7	and	and	CCONJ
hassl-2227	27	8	social	social	ADJ
hassl-2227	27	9	sciences	science	NOUN
hassl-2227	27	10	letters	letter	NOUN
hassl-2227	27	11	,	,	PUNCT
hassl-2227	27	12	2022	2022	NUM
hassl-2227	27	13	,	,	PUNCT
hassl-2227	27	14	10(1	10(1	NUM
hassl-2227	27	15	):	):	PUNCT
hassl-2227	27	16	11	11	NUM
hassl-2227	27	17	-	-	SYM
hassl-2227	27	18	26	26	NUM
hassl-2227	27	19	12	12	NUM
hassl-2227	27	20	©	©	PROPN
hassl-2227	27	21	2022	2022	NUM
hassl-2227	27	22	conscientia	conscientia	PROPN
hassl-2227	27	23	beam	beam	PROPN
hassl-2227	27	24	.	.	PUNCT
hassl-2227	28	1	all	all	DET
hassl-2227	28	2	rights	right	NOUN
hassl-2227	28	3	reserved	reserve	VERB
hassl-2227	28	4	.	.	PUNCT
hassl-2227	29	1	the	the	DET
hassl-2227	29	2	agency	agency	NOUN
hassl-2227	29	3	relationship	relationship	NOUN
hassl-2227	29	4	between	between	ADP
hassl-2227	29	5	the	the	DET
hassl-2227	29	6	owner	owner	NOUN
hassl-2227	29	7	and	and	CCONJ
hassl-2227	29	8	manager	manager	NOUN
hassl-2227	29	9	of	of	ADP
hassl-2227	29	10	the	the	DET
hassl-2227	29	11	company	company	NOUN
hassl-2227	29	12	should	should	AUX
hassl-2227	29	13	produce	produce	VERB
hassl-2227	29	14	a	a	DET
hassl-2227	29	15	mutually	mutually	ADV
hassl-2227	29	16	beneficial	beneficial	ADJ
hassl-2227	29	17	relationship	relationship	NOUN
hassl-2227	29	18	for	for	ADP
hassl-2227	29	19	all	all	DET
hassl-2227	29	20	parties	party	NOUN
hassl-2227	29	21	,	,	PUNCT
hassl-2227	29	22	especially	especially	ADV
hassl-2227	29	23	if	if	SCONJ
hassl-2227	29	24	all	all	DET
hassl-2227	29	25	parties	party	NOUN
hassl-2227	29	26	carry	carry	VERB
hassl-2227	29	27	out	out	ADP
hassl-2227	29	28	their	their	PRON
hassl-2227	29	29	obligations	obligation	NOUN
hassl-2227	29	30	responsibly	responsibly	ADV
hassl-2227	29	31	.	.	PUNCT
hassl-2227	30	1	however	however	ADV
hassl-2227	30	2	,	,	PUNCT
hassl-2227	30	3	what	what	PRON
hassl-2227	30	4	happened	happen	VERB
hassl-2227	30	5	was	be	AUX
hassl-2227	30	6	the	the	DET
hassl-2227	30	7	opposite	opposite	ADJ
hassl-2227	30	8	,	,	PUNCT
hassl-2227	30	9	namely	namely	ADV
hassl-2227	30	10	the	the	DET
hassl-2227	30	11	emergence	emergence	NOUN
hassl-2227	30	12	of	of	ADP
hassl-2227	30	13	agency	agency	NOUN
hassl-2227	30	14	problems	problem	NOUN
hassl-2227	30	15	between	between	ADP
hassl-2227	30	16	the	the	DET
hassl-2227	30	17	owners	owner	NOUN
hassl-2227	30	18	and	and	CCONJ
hassl-2227	30	19	managers	manager	NOUN
hassl-2227	30	20	of	of	ADP
hassl-2227	30	21	the	the	DET
hassl-2227	30	22	company	company	NOUN
hassl-2227	30	23	.	.	PUNCT
hassl-2227	31	1	this	this	DET
hassl-2227	31	2	agency	agency	NOUN
hassl-2227	31	3	problem	problem	NOUN
hassl-2227	31	4	occurs	occur	VERB
hassl-2227	31	5	as	as	ADP
hassl-2227	31	6	a	a	DET
hassl-2227	31	7	result	result	NOUN
hassl-2227	31	8	of	of	ADP
hassl-2227	31	9	differences	difference	NOUN
hassl-2227	31	10	in	in	ADP
hassl-2227	31	11	interests	interest	NOUN
hassl-2227	31	12	between	between	ADP
hassl-2227	31	13	company	company	NOUN
hassl-2227	31	14	owners	owner	NOUN
hassl-2227	31	15	and	and	CCONJ
hassl-2227	31	16	their	their	PRON
hassl-2227	31	17	management	management	NOUN
hassl-2227	31	18	team	team	NOUN
hassl-2227	31	19	(	(	PUNCT
hassl-2227	31	20	jensen	jensen	PROPN
hassl-2227	31	21	&	&	CCONJ
hassl-2227	31	22	meckling	meckling	PROPN
hassl-2227	31	23	,	,	PUNCT
hassl-2227	31	24	1976	1976	NUM
hassl-2227	31	25	)	)	PUNCT
hassl-2227	31	26	.	.	PUNCT
hassl-2227	32	1	in	in	ADP
hassl-2227	32	2	corporate	corporate	ADJ
hassl-2227	32	3	governance	governance	NOUN
hassl-2227	32	4	,	,	PUNCT
hassl-2227	32	5	the	the	DET
hassl-2227	32	6	existence	existence	NOUN
hassl-2227	32	7	of	of	ADP
hassl-2227	32	8	the	the	DET
hassl-2227	32	9	board	board	NOUN
hassl-2227	32	10	of	of	ADP
hassl-2227	32	11	commissioners	commissioner	NOUN
hassl-2227	32	12	is	be	AUX
hassl-2227	32	13	very	very	ADV
hassl-2227	32	14	important	important	ADJ
hassl-2227	32	15	because	because	SCONJ
hassl-2227	32	16	it	it	PRON
hassl-2227	32	17	can	can	AUX
hassl-2227	32	18	alleviate	alleviate	VERB
hassl-2227	32	19	problems	problem	NOUN
hassl-2227	32	20	that	that	PRON
hassl-2227	32	21	can	can	AUX
hassl-2227	32	22	ignore	ignore	VERB
hassl-2227	32	23	the	the	DET
hassl-2227	32	24	interests	interest	NOUN
hassl-2227	32	25	of	of	ADP
hassl-2227	32	26	public	public	ADJ
hassl-2227	32	27	shareholders	shareholder	NOUN
hassl-2227	32	28	(	(	PUNCT
hassl-2227	32	29	minority	minority	NOUN
hassl-2227	32	30	shareholders	shareholder	NOUN
hassl-2227	32	31	)	)	PUNCT
hassl-2227	32	32	and	and	CCONJ
hassl-2227	32	33	other	other	ADJ
hassl-2227	32	34	stakeholders	stakeholder	NOUN
hassl-2227	32	35	(	(	PUNCT
hassl-2227	32	36	mahadewi	mahadewi	PROPN
hassl-2227	32	37	&	&	CCONJ
hassl-2227	32	38	krisnadewi	krisnadewi	PROPN
hassl-2227	32	39	,	,	PUNCT
hassl-2227	32	40	2017	2017	NUM
hassl-2227	32	41	)	)	PUNCT
hassl-2227	32	42	.	.	PUNCT
hassl-2227	33	1	in	in	ADP
hassl-2227	33	2	realizing	realize	VERB
hassl-2227	33	3	good	good	ADJ
hassl-2227	33	4	corporate	corporate	ADJ
hassl-2227	33	5	governance	governance	NOUN
hassl-2227	33	6	in	in	ADP
hassl-2227	33	7	the	the	DET
hassl-2227	33	8	banking	banking	NOUN
hassl-2227	33	9	environment	environment	NOUN
hassl-2227	33	10	,	,	PUNCT
hassl-2227	33	11	bank	bank	PROPN
hassl-2227	33	12	indonesia	indonesia	PROPN
hassl-2227	33	13	itself	itself	PRON
hassl-2227	33	14	issued	issue	VERB
hassl-2227	33	15	bank	bank	PROPN
hassl-2227	33	16	indonesia	indonesia	PROPN
hassl-2227	33	17	regulation	regulation	NOUN
hassl-2227	33	18	number	number	NOUN
hassl-2227	33	19	8/4	8/4	NUM
hassl-2227	33	20	/	/	SYM
hassl-2227	33	21	pbi/2006	pbi/2006	NOUN
hassl-2227	33	22	concerning	concern	VERB
hassl-2227	33	23	the	the	DET
hassl-2227	33	24	implementation	implementation	NOUN
hassl-2227	33	25	of	of	ADP
hassl-2227	33	26	good	good	ADJ
hassl-2227	33	27	corporate	corporate	ADJ
hassl-2227	33	28	governance	governance	NOUN
hassl-2227	33	29	for	for	ADP
hassl-2227	33	30	commercial	commercial	ADJ
hassl-2227	33	31	banks	bank	NOUN
hassl-2227	33	32	.	.	PUNCT
hassl-2227	34	1	based	base	VERB
hassl-2227	34	2	on	on	ADP
hassl-2227	34	3	this	this	DET
hassl-2227	34	4	regulation	regulation	NOUN
hassl-2227	34	5	,	,	PUNCT
hassl-2227	34	6	at	at	ADP
hassl-2227	34	7	least	least	ADJ
hassl-2227	34	8	50	50	NUM
hassl-2227	34	9	%	%	NOUN
hassl-2227	34	10	of	of	ADP
hassl-2227	34	11	the	the	DET
hassl-2227	34	12	total	total	ADJ
hassl-2227	34	13	members	member	NOUN
hassl-2227	34	14	of	of	ADP
hassl-2227	34	15	the	the	DET
hassl-2227	34	16	board	board	NOUN
hassl-2227	34	17	of	of	ADP
hassl-2227	34	18	commissioners	commissioner	NOUN
hassl-2227	34	19	are	be	AUX
hassl-2227	34	20	independent	independent	ADJ
hassl-2227	34	21	commissioners	commissioner	NOUN
hassl-2227	34	22	.	.	PUNCT
hassl-2227	35	1	thus	thus	ADV
hassl-2227	35	2	,	,	PUNCT
hassl-2227	35	3	the	the	DET
hassl-2227	35	4	existence	existence	NOUN
hassl-2227	35	5	of	of	ADP
hassl-2227	35	6	an	an	DET
hassl-2227	35	7	independent	independent	ADJ
hassl-2227	35	8	board	board	NOUN
hassl-2227	35	9	of	of	ADP
hassl-2227	35	10	commissioners	commissioner	NOUN
hassl-2227	35	11	is	be	AUX
hassl-2227	35	12	a	a	DET
hassl-2227	35	13	must	must	NOUN
hassl-2227	35	14	for	for	ADP
hassl-2227	35	15	every	every	DET
hassl-2227	35	16	company	company	NOUN
hassl-2227	35	17	.	.	PUNCT
hassl-2227	36	1	the	the	PRON
hassl-2227	36	2	greater	great	ADJ
hassl-2227	36	3	the	the	DET
hassl-2227	36	4	number	number	NOUN
hassl-2227	36	5	of	of	ADP
hassl-2227	36	6	independent	independent	ADJ
hassl-2227	36	7	commissioners	commissioner	NOUN
hassl-2227	36	8	,	,	PUNCT
hassl-2227	36	9	the	the	DET
hassl-2227	36	10	more	more	ADV
hassl-2227	36	11	stringent	stringent	ADJ
hassl-2227	36	12	and	and	CCONJ
hassl-2227	36	13	comprehensive	comprehensive	ADJ
hassl-2227	36	14	the	the	DET
hassl-2227	36	15	supervision	supervision	NOUN
hassl-2227	36	16	of	of	ADP
hassl-2227	36	17	financial	financial	ADJ
hassl-2227	36	18	statements	statement	NOUN
hassl-2227	36	19	is	be	AUX
hassl-2227	36	20	expected	expect	VERB
hassl-2227	36	21	to	to	PART
hassl-2227	36	22	be	be	AUX
hassl-2227	36	23	,	,	PUNCT
hassl-2227	36	24	so	so	SCONJ
hassl-2227	36	25	that	that	SCONJ
hassl-2227	36	26	fraud	fraud	NOUN
hassl-2227	36	27	committed	commit	VERB
hassl-2227	36	28	by	by	ADP
hassl-2227	36	29	managers	manager	NOUN
hassl-2227	36	30	to	to	PART
hassl-2227	36	31	manipulate	manipulate	VERB
hassl-2227	36	32	earnings	earning	NOUN
hassl-2227	36	33	can	can	AUX
hassl-2227	36	34	be	be	AUX
hassl-2227	36	35	minimized	minimize	VERB
hassl-2227	36	36	or	or	CCONJ
hassl-2227	36	37	avoided	avoid	VERB
hassl-2227	36	38	.	.	PUNCT
hassl-2227	37	1	this	this	PRON
hassl-2227	37	2	is	be	AUX
hassl-2227	37	3	evidenced	evidence	VERB
hassl-2227	37	4	by	by	ADP
hassl-2227	37	5	research	research	NOUN
hassl-2227	37	6	conducted	conduct	VERB
hassl-2227	37	7	by	by	ADP
hassl-2227	37	8	chtourou	chtourou	PROPN
hassl-2227	37	9	,	,	PUNCT
hassl-2227	37	10	bédard	bédard	PROPN
hassl-2227	37	11	,	,	PUNCT
hassl-2227	37	12	&	&	CCONJ
hassl-2227	37	13	courteu	courteu	PROPN
hassl-2227	37	14	(	(	PUNCT
hassl-2227	37	15	2001	2001	NUM
hassl-2227	37	16	)	)	PUNCT
hassl-2227	37	17	and	and	CCONJ
hassl-2227	37	18	xie	xie	PROPN
hassl-2227	37	19	,	,	PUNCT
hassl-2227	37	20	davidson	davidson	PROPN
hassl-2227	37	21	iii	iii	PROPN
hassl-2227	37	22	,	,	PUNCT
hassl-2227	37	23	&	&	CCONJ
hassl-2227	37	24	dadalt	dadalt	NOUN
hassl-2227	37	25	(	(	PUNCT
hassl-2227	37	26	2003	2003	NUM
hassl-2227	37	27	)	)	PUNCT
hassl-2227	37	28	,	,	PUNCT
hassl-2227	37	29	which	which	PRON
hassl-2227	37	30	proves	prove	VERB
hassl-2227	37	31	that	that	SCONJ
hassl-2227	37	32	an	an	DET
hassl-2227	37	33	independent	independent	ADJ
hassl-2227	37	34	board	board	NOUN
hassl-2227	37	35	of	of	ADP
hassl-2227	37	36	commissioners	commissioner	NOUN
hassl-2227	37	37	has	have	VERB
hassl-2227	37	38	a	a	DET
hassl-2227	37	39	negative	negative	ADJ
hassl-2227	37	40	effect	effect	NOUN
hassl-2227	37	41	on	on	ADP
hassl-2227	37	42	earnings	earning	NOUN
hassl-2227	37	43	management	management	NOUN
hassl-2227	37	44	.	.	PUNCT
hassl-2227	38	1	share	share	NOUN
hassl-2227	38	2	ownership	ownership	NOUN
hassl-2227	38	3	encourages	encourage	VERB
hassl-2227	38	4	managers	manager	NOUN
hassl-2227	38	5	to	to	PART
hassl-2227	38	6	have	have	VERB
hassl-2227	38	7	interests	interest	NOUN
hassl-2227	38	8	that	that	PRON
hassl-2227	38	9	are	be	AUX
hassl-2227	38	10	aligned	align	VERB
hassl-2227	38	11	with	with	ADP
hassl-2227	38	12	those	those	PRON
hassl-2227	38	13	of	of	ADP
hassl-2227	38	14	the	the	DET
hassl-2227	38	15	investors	investor	NOUN
hassl-2227	38	16	(	(	PUNCT
hassl-2227	38	17	santana	santana	PROPN
hassl-2227	38	18	&	&	CCONJ
hassl-2227	38	19	made	make	VERB
hassl-2227	38	20	,	,	PUNCT
hassl-2227	38	21	2016	2016	NUM
hassl-2227	38	22	)	)	PUNCT
hassl-2227	38	23	.	.	PUNCT
hassl-2227	39	1	theoretically	theoretically	ADV
hassl-2227	39	2	,	,	PUNCT
hassl-2227	39	3	management	management	NOUN
hassl-2227	39	4	with	with	ADP
hassl-2227	39	5	a	a	DET
hassl-2227	39	6	high	high	ADJ
hassl-2227	39	7	percentage	percentage	NOUN
hassl-2227	39	8	of	of	ADP
hassl-2227	39	9	share	share	NOUN
hassl-2227	39	10	ownership	ownership	NOUN
hassl-2227	39	11	in	in	ADP
hassl-2227	39	12	the	the	DET
hassl-2227	39	13	company	company	NOUN
hassl-2227	39	14	will	will	AUX
hassl-2227	39	15	act	act	VERB
hassl-2227	39	16	like	like	ADP
hassl-2227	39	17	someone	someone	PRON
hassl-2227	39	18	who	who	PRON
hassl-2227	39	19	holds	hold	VERB
hassl-2227	39	20	an	an	DET
hassl-2227	39	21	interest	interest	NOUN
hassl-2227	39	22	in	in	ADP
hassl-2227	39	23	the	the	DET
hassl-2227	39	24	company	company	NOUN
hassl-2227	39	25	.	.	PUNCT
hassl-2227	40	1	this	this	DET
hassl-2227	40	2	assumption	assumption	NOUN
hassl-2227	40	3	is	be	AUX
hassl-2227	40	4	in	in	ADP
hassl-2227	40	5	line	line	NOUN
hassl-2227	40	6	with	with	ADP
hassl-2227	40	7	the	the	DET
hassl-2227	40	8	contracting	contracting	NOUN
hassl-2227	40	9	-	-	PUNCT
hassl-2227	40	10	based	base	VERB
hassl-2227	40	11	theory	theory	NOUN
hassl-2227	40	12	,	,	PUNCT
hassl-2227	40	13	which	which	PRON
hassl-2227	40	14	shows	show	VERB
hassl-2227	40	15	that	that	SCONJ
hassl-2227	40	16	management	management	NOUN
hassl-2227	40	17	will	will	AUX
hassl-2227	40	18	be	be	AUX
hassl-2227	40	19	more	more	ADV
hassl-2227	40	20	efficient	efficient	ADJ
hassl-2227	40	21	in	in	ADP
hassl-2227	40	22	determining	determine	VERB
hassl-2227	40	23	accounting	accounting	NOUN
hassl-2227	40	24	methods	method	NOUN
hassl-2227	40	25	that	that	PRON
hassl-2227	40	26	will	will	AUX
hassl-2227	40	27	provide	provide	VERB
hassl-2227	40	28	added	add	VERB
hassl-2227	40	29	value	value	NOUN
hassl-2227	40	30	for	for	ADP
hassl-2227	40	31	the	the	DET
hassl-2227	40	32	company	company	NOUN
hassl-2227	40	33	(	(	PUNCT
hassl-2227	40	34	christie	christie	PROPN
hassl-2227	40	35	&	&	CCONJ
hassl-2227	40	36	zimmerman	zimmerman	PROPN
hassl-2227	40	37	,	,	PUNCT
hassl-2227	40	38	1994	1994	NUM
hassl-2227	40	39	)	)	PUNCT
hassl-2227	40	40	,	,	PUNCT
hassl-2227	40	41	and	and	CCONJ
hassl-2227	40	42	so	so	SCONJ
hassl-2227	40	43	that	that	SCONJ
hassl-2227	40	44	the	the	DET
hassl-2227	40	45	risk	risk	NOUN
hassl-2227	40	46	of	of	ADP
hassl-2227	40	47	earnings	earning	NOUN
hassl-2227	40	48	management	management	NOUN
hassl-2227	40	49	practices	practice	NOUN
hassl-2227	40	50	carried	carry	VERB
hassl-2227	40	51	out	out	ADP
hassl-2227	40	52	by	by	ADP
hassl-2227	40	53	managers	manager	NOUN
hassl-2227	40	54	can	can	AUX
hassl-2227	40	55	be	be	AUX
hassl-2227	40	56	minimized	minimize	VERB
hassl-2227	40	57	.	.	PUNCT
hassl-2227	41	1	several	several	ADJ
hassl-2227	41	2	previous	previous	ADJ
hassl-2227	41	3	studies	study	NOUN
hassl-2227	41	4	examining	examine	VERB
hassl-2227	41	5	managerial	managerial	ADJ
hassl-2227	41	6	ownership	ownership	NOUN
hassl-2227	41	7	in	in	ADP
hassl-2227	41	8	earnings	earning	NOUN
hassl-2227	41	9	management	management	NOUN
hassl-2227	41	10	were	be	AUX
hassl-2227	41	11	conducted	conduct	VERB
hassl-2227	41	12	by	by	ADP
hassl-2227	41	13	ujiyantho	ujiyantho	PROPN
hassl-2227	41	14	&	&	CCONJ
hassl-2227	41	15	scouts	scouts	PROPN
hassl-2227	41	16	(	(	PUNCT
hassl-2227	41	17	2007	2007	NUM
hassl-2227	41	18	)	)	PUNCT
hassl-2227	41	19	and	and	CCONJ
hassl-2227	41	20	teshima	teshima	NOUN
hassl-2227	41	21	&	&	CCONJ
hassl-2227	41	22	okinobu	okinobu	PROPN
hassl-2227	41	23	(	(	PUNCT
hassl-2227	41	24	2008	2008	NUM
hassl-2227	41	25	)	)	PUNCT
hassl-2227	41	26	;	;	PUNCT
hassl-2227	41	27	alves	alves	PROPN
hassl-2227	41	28	(	(	PUNCT
hassl-2227	41	29	2012	2012	NUM
hassl-2227	41	30	)	)	PUNCT
hassl-2227	41	31	argues	argue	VERB
hassl-2227	41	32	that	that	SCONJ
hassl-2227	41	33	managerial	managerial	ADJ
hassl-2227	41	34	ownership	ownership	NOUN
hassl-2227	41	35	has	have	VERB
hassl-2227	41	36	a	a	DET
hassl-2227	41	37	negative	negative	ADJ
hassl-2227	41	38	effect	effect	NOUN
hassl-2227	41	39	on	on	ADP
hassl-2227	41	40	earnings	earning	NOUN
hassl-2227	41	41	management	management	NOUN
hassl-2227	41	42	.	.	PUNCT
hassl-2227	42	1	the	the	DET
hassl-2227	42	2	audit	audit	NOUN
hassl-2227	42	3	committee	committee	NOUN
hassl-2227	42	4	has	have	VERB
hassl-2227	42	5	a	a	DET
hassl-2227	42	6	role	role	NOUN
hassl-2227	42	7	to	to	PART
hassl-2227	42	8	ensure	ensure	VERB
hassl-2227	42	9	the	the	DET
hassl-2227	42	10	credibility	credibility	NOUN
hassl-2227	42	11	of	of	ADP
hassl-2227	42	12	financial	financial	ADJ
hassl-2227	42	13	reporting	reporting	NOUN
hassl-2227	42	14	and	and	CCONJ
hassl-2227	42	15	reduce	reduce	VERB
hassl-2227	42	16	the	the	DET
hassl-2227	42	17	possibility	possibility	NOUN
hassl-2227	42	18	of	of	ADP
hassl-2227	42	19	management	management	NOUN
hassl-2227	42	20	committing	commit	VERB
hassl-2227	42	21	fraud	fraud	NOUN
hassl-2227	42	22	(	(	PUNCT
hassl-2227	42	23	harrast	harrast	PROPN
hassl-2227	42	24	&	&	CCONJ
hassl-2227	42	25	mason	mason	PROPN
hassl-2227	42	26	-	-	PROPN
hassl-2227	42	27	olsen	olsen	PROPN
hassl-2227	42	28	,	,	PUNCT
hassl-2227	42	29	2007	2007	NUM
hassl-2227	42	30	)	)	PUNCT
hassl-2227	42	31	.	.	PUNCT
hassl-2227	43	1	based	base	VERB
hassl-2227	43	2	on	on	ADP
hassl-2227	43	3	the	the	DET
hassl-2227	43	4	jse	jse	PROPN
hassl-2227	43	5	circular	circular	PROPN
hassl-2227	43	6	,	,	PUNCT
hassl-2227	43	7	se-008/12	se-008/12	NOUN
hassl-2227	43	8	-	-	SYM
hassl-2227	43	9	2001	2001	NUM
hassl-2227	43	10	,	,	PUNCT
hassl-2227	43	11	the	the	DET
hassl-2227	43	12	audit	audit	NOUN
hassl-2227	43	13	committee	committee	NOUN
hassl-2227	43	14	consists	consist	VERB
hassl-2227	43	15	of	of	ADP
hassl-2227	43	16	at	at	ADV
hassl-2227	43	17	least	least	ADV
hassl-2227	43	18	three	three	NUM
hassl-2227	43	19	members	member	NOUN
hassl-2227	43	20	including	include	VERB
hassl-2227	43	21	the	the	DET
hassl-2227	43	22	chairman	chairman	NOUN
hassl-2227	43	23	of	of	ADP
hassl-2227	43	24	the	the	DET
hassl-2227	43	25	audit	audit	NOUN
hassl-2227	43	26	committee	committee	NOUN
hassl-2227	43	27	.	.	PUNCT
hassl-2227	44	1	there	there	PRON
hassl-2227	44	2	is	be	VERB
hassl-2227	44	3	only	only	ADV
hassl-2227	44	4	one	one	NUM
hassl-2227	44	5	member	member	NOUN
hassl-2227	44	6	of	of	ADP
hassl-2227	44	7	the	the	DET
hassl-2227	44	8	audit	audit	NOUN
hassl-2227	44	9	committee	committee	NOUN
hassl-2227	44	10	from	from	ADP
hassl-2227	44	11	the	the	DET
hassl-2227	44	12	board	board	NOUN
hassl-2227	44	13	of	of	ADP
hassl-2227	44	14	commissioners	commissioner	NOUN
hassl-2227	44	15	who	who	PRON
hassl-2227	44	16	is	be	AUX
hassl-2227	44	17	an	an	DET
hassl-2227	44	18	independent	independent	ADJ
hassl-2227	44	19	commissioner	commissioner	NOUN
hassl-2227	44	20	and	and	CCONJ
hassl-2227	44	21	also	also	ADV
hassl-2227	44	22	serves	serve	VERB
hassl-2227	44	23	as	as	ADP
hassl-2227	44	24	chairman	chairman	NOUN
hassl-2227	44	25	of	of	ADP
hassl-2227	44	26	the	the	DET
hassl-2227	44	27	committee	committee	NOUN
hassl-2227	44	28	.	.	PUNCT
hassl-2227	45	1	other	other	ADJ
hassl-2227	45	2	members	member	NOUN
hassl-2227	45	3	who	who	PRON
hassl-2227	45	4	are	be	AUX
hassl-2227	45	5	not	not	PART
hassl-2227	45	6	independent	independent	ADJ
hassl-2227	45	7	commissioners	commissioner	NOUN
hassl-2227	45	8	must	must	AUX
hassl-2227	45	9	come	come	VERB
hassl-2227	45	10	from	from	ADP
hassl-2227	45	11	independent	independent	ADJ
hassl-2227	45	12	external	external	ADJ
hassl-2227	45	13	parties	party	NOUN
hassl-2227	45	14	(	(	PUNCT
hassl-2227	45	15	suriyani	suriyani	PROPN
hassl-2227	45	16	,	,	PUNCT
hassl-2227	45	17	yuniarta	yuniarta	PROPN
hassl-2227	45	18	,	,	PUNCT
hassl-2227	45	19	&	&	CCONJ
hassl-2227	45	20	atmadja	atmadja	PROPN
hassl-2227	45	21	,	,	PUNCT
hassl-2227	45	22	2015	2015	NUM
hassl-2227	45	23	)	)	PUNCT
hassl-2227	45	24	.	.	PUNCT
hassl-2227	46	1	in	in	ADP
hassl-2227	46	2	addition	addition	NOUN
hassl-2227	46	3	to	to	ADP
hassl-2227	46	4	the	the	DET
hassl-2227	46	5	implementation	implementation	NOUN
hassl-2227	46	6	of	of	ADP
hassl-2227	46	7	good	good	ADJ
hassl-2227	46	8	corporate	corporate	ADJ
hassl-2227	46	9	governance	governance	NOUN
hassl-2227	46	10	,	,	PUNCT
hassl-2227	46	11	earnings	earning	NOUN
hassl-2227	46	12	management	management	NOUN
hassl-2227	46	13	activities	activity	NOUN
hassl-2227	46	14	can	can	AUX
hassl-2227	46	15	also	also	ADV
hassl-2227	46	16	be	be	AUX
hassl-2227	46	17	influenced	influence	VERB
hassl-2227	46	18	by	by	ADP
hassl-2227	46	19	dividend	dividend	NOUN
hassl-2227	46	20	policy	policy	NOUN
hassl-2227	46	21	.	.	PUNCT
hassl-2227	47	1	earnings	earning	NOUN
hassl-2227	47	2	management	management	NOUN
hassl-2227	47	3	carried	carry	VERB
hassl-2227	47	4	out	out	ADP
hassl-2227	47	5	by	by	ADP
hassl-2227	47	6	the	the	DET
hassl-2227	47	7	management	management	NOUN
hassl-2227	47	8	is	be	AUX
hassl-2227	47	9	inseparable	inseparable	ADJ
hassl-2227	47	10	from	from	ADP
hassl-2227	47	11	the	the	DET
hassl-2227	47	12	differences	difference	NOUN
hassl-2227	47	13	in	in	ADP
hassl-2227	47	14	interests	interest	NOUN
hassl-2227	47	15	between	between	ADP
hassl-2227	47	16	the	the	DET
hassl-2227	47	17	management	management	NOUN
hassl-2227	47	18	(	(	PUNCT
hassl-2227	47	19	agent	agent	NOUN
hassl-2227	47	20	)	)	PUNCT
hassl-2227	47	21	and	and	CCONJ
hassl-2227	47	22	the	the	DET
hassl-2227	47	23	owner	owner	NOUN
hassl-2227	47	24	(	(	PUNCT
hassl-2227	47	25	principal	principal	NOUN
hassl-2227	47	26	)	)	PUNCT
hassl-2227	47	27	.	.	PUNCT
hassl-2227	48	1	the	the	DET
hassl-2227	48	2	principal	principal	NOUN
hassl-2227	48	3	has	have	VERB
hassl-2227	48	4	a	a	DET
hassl-2227	48	5	role	role	NOUN
hassl-2227	48	6	in	in	ADP
hassl-2227	48	7	determining	determine	VERB
hassl-2227	48	8	the	the	DET
hassl-2227	48	9	company	company	NOUN
hassl-2227	48	10	's	's	PART
hassl-2227	48	11	dividend	dividend	NOUN
hassl-2227	48	12	policy	policy	NOUN
hassl-2227	48	13	.	.	PUNCT
hassl-2227	49	1	the	the	DET
hassl-2227	49	2	size	size	NOUN
hassl-2227	49	3	of	of	ADP
hassl-2227	49	4	the	the	DET
hassl-2227	49	5	dividend	dividend	NOUN
hassl-2227	49	6	payout	payout	NOUN
hassl-2227	49	7	ratio	ratio	NOUN
hassl-2227	49	8	can	can	AUX
hassl-2227	49	9	be	be	AUX
hassl-2227	49	10	influenced	influence	VERB
hassl-2227	49	11	by	by	ADP
hassl-2227	49	12	the	the	DET
hassl-2227	49	13	decision	decision	NOUN
hassl-2227	49	14	of	of	ADP
hassl-2227	49	15	the	the	DET
hassl-2227	49	16	general	general	ADJ
hassl-2227	49	17	meeting	meeting	NOUN
hassl-2227	49	18	of	of	ADP
hassl-2227	49	19	shareholders	shareholder	NOUN
hassl-2227	49	20	made	make	VERB
hassl-2227	49	21	by	by	ADP
hassl-2227	49	22	the	the	DET
hassl-2227	49	23	company	company	NOUN
hassl-2227	49	24	,	,	PUNCT
hassl-2227	49	25	and	and	CCONJ
hassl-2227	49	26	the	the	DET
hassl-2227	49	27	decision	decision	NOUN
hassl-2227	49	28	to	to	PART
hassl-2227	49	29	produce	produce	VERB
hassl-2227	49	30	the	the	DET
hassl-2227	49	31	size	size	NOUN
hassl-2227	49	32	of	of	ADP
hassl-2227	49	33	the	the	DET
hassl-2227	49	34	company	company	NOUN
hassl-2227	49	35	's	's	PART
hassl-2227	49	36	dividend	dividend	NOUN
hassl-2227	49	37	payout	payout	NOUN
hassl-2227	49	38	ratio	ratio	NOUN
hassl-2227	49	39	can	can	AUX
hassl-2227	49	40	not	not	PART
hassl-2227	49	41	necessarily	necessarily	ADV
hassl-2227	49	42	be	be	AUX
hassl-2227	49	43	determined	determine	VERB
hassl-2227	49	44	by	by	ADP
hassl-2227	49	45	the	the	DET
hassl-2227	49	46	management	management	NOUN
hassl-2227	49	47	(	(	PUNCT
hassl-2227	49	48	sulistiyawati	sulistiyawati	PROPN
hassl-2227	49	49	,	,	PUNCT
hassl-2227	49	50	2013	2013	NUM
hassl-2227	49	51	)	)	PUNCT
hassl-2227	49	52	.	.	PUNCT
hassl-2227	50	1	the	the	DET
hassl-2227	50	2	research	research	NOUN
hassl-2227	50	3	conducted	conduct	VERB
hassl-2227	50	4	by	by	ADP
hassl-2227	50	5	he	he	PRON
hassl-2227	50	6	,	,	PUNCT
hassl-2227	50	7	ng	ng	PROPN
hassl-2227	50	8	,	,	PUNCT
hassl-2227	50	9	zaiats	zaiat	NOUN
hassl-2227	50	10	,	,	PUNCT
hassl-2227	50	11	&	&	CCONJ
hassl-2227	50	12	zhang	zhang	PROPN
hassl-2227	50	13	(	(	PUNCT
hassl-2227	50	14	2017	2017	NUM
hassl-2227	50	15	)	)	PUNCT
hassl-2227	50	16	proved	prove	VERB
hassl-2227	50	17	that	that	SCONJ
hassl-2227	50	18	if	if	SCONJ
hassl-2227	50	19	there	there	PRON
hassl-2227	50	20	is	be	VERB
hassl-2227	50	21	a	a	DET
hassl-2227	50	22	dividend	dividend	NOUN
hassl-2227	50	23	policy	policy	NOUN
hassl-2227	50	24	,	,	PUNCT
hassl-2227	50	25	the	the	DET
hassl-2227	50	26	practice	practice	NOUN
hassl-2227	50	27	of	of	ADP
hassl-2227	50	28	earnings	earning	NOUN
hassl-2227	50	29	management	management	NOUN
hassl-2227	50	30	will	will	AUX
hassl-2227	50	31	be	be	AUX
hassl-2227	50	32	further	far	ADV
hassl-2227	50	33	suppressed	suppress	VERB
hassl-2227	50	34	.	.	PUNCT
hassl-2227	51	1	meanwhile	meanwhile	ADV
hassl-2227	51	2	,	,	PUNCT
hassl-2227	51	3	research	research	NOUN
hassl-2227	51	4	conducted	conduct	VERB
hassl-2227	51	5	by	by	ADP
hassl-2227	51	6	haider	haider	PROPN
hassl-2227	51	7	(	(	PUNCT
hassl-2227	51	8	2012	2012	NUM
hassl-2227	51	9	)	)	PUNCT
hassl-2227	51	10	in	in	ADP
hassl-2227	51	11	pakistan	pakistan	PROPN
hassl-2227	51	12	proved	prove	VERB
hassl-2227	51	13	that	that	SCONJ
hassl-2227	51	14	dividend	dividend	NOUN
hassl-2227	51	15	policy	policy	NOUN
hassl-2227	51	16	is	be	AUX
hassl-2227	51	17	not	not	PART
hassl-2227	51	18	related	relate	VERB
hassl-2227	51	19	to	to	ADP
hassl-2227	51	20	earnings	earning	NOUN
hassl-2227	51	21	management	management	NOUN
hassl-2227	51	22	practices	practice	NOUN
hassl-2227	51	23	.	.	PUNCT
hassl-2227	52	1	in	in	ADP
hassl-2227	52	2	the	the	DET
hassl-2227	52	3	period	period	NOUN
hassl-2227	52	4	from	from	ADP
hassl-2227	52	5	2015	2015	NUM
hassl-2227	52	6	to	to	ADP
hassl-2227	52	7	2017	2017	NUM
hassl-2227	52	8	,	,	PUNCT
hassl-2227	52	9	there	there	PRON
hassl-2227	52	10	were	be	VERB
hassl-2227	52	11	several	several	ADJ
hassl-2227	52	12	problems	problem	NOUN
hassl-2227	52	13	with	with	ADP
hassl-2227	52	14	financial	financial	ADJ
hassl-2227	52	15	statements	statement	NOUN
hassl-2227	52	16	issued	issue	VERB
hassl-2227	52	17	by	by	ADP
hassl-2227	52	18	public	public	ADJ
hassl-2227	52	19	companies	company	NOUN
hassl-2227	52	20	in	in	ADP
hassl-2227	52	21	the	the	DET
hassl-2227	52	22	banking	banking	NOUN
hassl-2227	52	23	sector	sector	NOUN
hassl-2227	52	24	in	in	ADP
hassl-2227	52	25	indonesia	indonesia	PROPN
hassl-2227	52	26	.	.	PUNCT
hassl-2227	53	1	for	for	ADP
hassl-2227	53	2	example	example	NOUN
hassl-2227	53	3	,	,	PUNCT
hassl-2227	53	4	one	one	NUM
hassl-2227	53	5	bank	bank	NOUN
hassl-2227	53	6	in	in	ADP
hassl-2227	53	7	indonesia	indonesia	PROPN
hassl-2227	53	8	engineered	engineer	VERB
hassl-2227	53	9	financial	financial	ADJ
hassl-2227	53	10	statements	statement	NOUN
hassl-2227	53	11	in	in	ADP
hassl-2227	53	12	2015	2015	NUM
hassl-2227	53	13	,	,	PUNCT
hassl-2227	53	14	2016	2016	NUM
hassl-2227	53	15	,	,	PUNCT
hassl-2227	53	16	and	and	CCONJ
hassl-2227	53	17	2017	2017	NUM
hassl-2227	53	18	.	.	PUNCT
hassl-2227	54	1	the	the	DET
hassl-2227	54	2	steps	step	NOUN
hassl-2227	54	3	taken	take	VERB
hassl-2227	54	4	by	by	ADP
hassl-2227	54	5	the	the	DET
hassl-2227	54	6	bank	bank	NOUN
hassl-2227	54	7	have	have	AUX
hassl-2227	54	8	attracted	attract	VERB
hassl-2227	54	9	the	the	DET
hassl-2227	54	10	attention	attention	NOUN
hassl-2227	54	11	of	of	ADP
hassl-2227	54	12	the	the	DET
hassl-2227	54	13	relevant	relevant	ADJ
hassl-2227	54	14	authorities	authority	NOUN
hassl-2227	54	15	,	,	PUNCT
hassl-2227	54	16	namely	namely	ADV
hassl-2227	54	17	the	the	DET
hassl-2227	54	18	indonesia	indonesia	PROPN
hassl-2227	54	19	stock	stock	PROPN
hassl-2227	54	20	exchange	exchange	PROPN
hassl-2227	54	21	(	(	PUNCT
hassl-2227	54	22	idx	idx	PROPN
hassl-2227	54	23	)	)	PUNCT
hassl-2227	54	24	and	and	CCONJ
hassl-2227	54	25	the	the	DET
hassl-2227	54	26	financial	financial	ADJ
hassl-2227	54	27	services	service	NOUN
hassl-2227	54	28	authority	authority	NOUN
hassl-2227	54	29	(	(	PUNCT
hassl-2227	54	30	ojk	ojk	NOUN
hassl-2227	54	31	)	)	PUNCT
hassl-2227	54	32	.	.	PUNCT
hassl-2227	55	1	according	accord	VERB
hassl-2227	55	2	to	to	ADP
hassl-2227	55	3	information	information	NOUN
hassl-2227	55	4	compiled	compile	VERB
hassl-2227	55	5	by	by	ADP
hassl-2227	55	6	consumer	consumer	NOUN
hassl-2227	55	7	news	news	NOUN
hassl-2227	55	8	and	and	CCONJ
hassl-2227	55	9	business	business	NOUN
hassl-2227	55	10	channel	channel	NOUN
hassl-2227	55	11	(	(	PUNCT
hassl-2227	55	12	cnbc	cnbc	PROPN
hassl-2227	55	13	)	)	PUNCT
hassl-2227	55	14	,	,	PUNCT
hassl-2227	55	15	modifications	modification	NOUN
hassl-2227	55	16	to	to	ADP
hassl-2227	55	17	the	the	DET
hassl-2227	55	18	credit	credit	NOUN
hassl-2227	55	19	card	card	NOUN
hassl-2227	55	20	data	datum	NOUN
hassl-2227	55	21	at	at	ADP
hassl-2227	55	22	the	the	DET
hassl-2227	55	23	bank	bank	NOUN
hassl-2227	55	24	had	have	AUX
hassl-2227	55	25	been	be	AUX
hassl-2227	55	26	carried	carry	VERB
hassl-2227	55	27	out	out	ADP
hassl-2227	55	28	more	more	ADJ
hassl-2227	55	29	than	than	ADP
hassl-2227	55	30	five	five	NUM
hassl-2227	55	31	years	year	NOUN
hassl-2227	55	32	earlier	early	ADV
hassl-2227	55	33	.	.	PUNCT
hassl-2227	56	1	the	the	DET
hassl-2227	56	2	number	number	NOUN
hassl-2227	56	3	of	of	ADP
hassl-2227	56	4	modified	modify	VERB
hassl-2227	56	5	credit	credit	NOUN
hassl-2227	56	6	cards	card	NOUN
hassl-2227	56	7	is	be	AUX
hassl-2227	56	8	also	also	ADV
hassl-2227	56	9	quite	quite	ADV
hassl-2227	56	10	large	large	ADJ
hassl-2227	56	11	,	,	PUNCT
hassl-2227	56	12	at	at	ADP
hassl-2227	56	13	more	more	ADJ
hassl-2227	56	14	than	than	ADP
hassl-2227	56	15	humanities	humanity	NOUN
hassl-2227	56	16	and	and	CCONJ
hassl-2227	56	17	social	social	ADJ
hassl-2227	56	18	sciences	science	NOUN
hassl-2227	56	19	letters	letter	NOUN
hassl-2227	56	20	,	,	PUNCT
hassl-2227	56	21	2022	2022	NUM
hassl-2227	56	22	,	,	PUNCT
hassl-2227	56	23	10(1	10(1	NUM
hassl-2227	56	24	):	):	PUNCT
hassl-2227	56	25	11	11	NUM
hassl-2227	56	26	-	-	SYM
hassl-2227	56	27	26	26	NUM
hassl-2227	56	28	13	13	NUM
hassl-2227	56	29	©	©	PROPN
hassl-2227	56	30	2022	2022	NUM
hassl-2227	56	31	conscientia	conscientia	PROPN
hassl-2227	56	32	beam	beam	PROPN
hassl-2227	56	33	.	.	PUNCT
hassl-2227	57	1	all	all	DET
hassl-2227	57	2	rights	right	NOUN
hassl-2227	57	3	reserved	reserve	VERB
hassl-2227	57	4	.	.	PUNCT
hassl-2227	58	1	100,000	100,000	NUM
hassl-2227	58	2	.	.	PUNCT
hassl-2227	59	1	the	the	DET
hassl-2227	59	2	modifications	modification	NOUN
hassl-2227	59	3	caused	cause	VERB
hassl-2227	59	4	the	the	DET
hassl-2227	59	5	credit	credit	NOUN
hassl-2227	59	6	position	position	NOUN
hassl-2227	59	7	and	and	CCONJ
hassl-2227	59	8	income	income	NOUN
hassl-2227	59	9	of	of	ADP
hassl-2227	59	10	the	the	DET
hassl-2227	59	11	bank	bank	NOUN
hassl-2227	59	12	to	to	PART
hassl-2227	59	13	increase	increase	VERB
hassl-2227	59	14	improperly	improperly	ADV
hassl-2227	59	15	.	.	PUNCT
hassl-2227	60	1	the	the	DET
hassl-2227	60	2	bank	bank	NOUN
hassl-2227	60	3	revised	revise	VERB
hassl-2227	60	4	its	its	PRON
hassl-2227	60	5	2016	2016	NUM
hassl-2227	60	6	net	net	ADJ
hassl-2227	60	7	profit	profit	NOUN
hassl-2227	60	8	to	to	ADP
hassl-2227	60	9	rp	rp	NOUN
hassl-2227	60	10	183.56	183.56	NUM
hassl-2227	60	11	billion	billion	NUM
hassl-2227	60	12	from	from	ADP
hassl-2227	60	13	the	the	DET
hassl-2227	60	14	previous	previous	ADJ
hassl-2227	60	15	rp	rp	NOUN
hassl-2227	60	16	1.08	1.08	NUM
hassl-2227	60	17	trillion	trillion	NUM
hassl-2227	60	18	.	.	PUNCT
hassl-2227	61	1	the	the	DET
hassl-2227	61	2	biggest	big	ADJ
hassl-2227	61	3	decline	decline	NOUN
hassl-2227	61	4	was	be	AUX
hassl-2227	61	5	in	in	ADP
hassl-2227	61	6	the	the	DET
hassl-2227	61	7	income	income	NOUN
hassl-2227	61	8	of	of	ADP
hassl-2227	61	9	fees	fee	NOUN
hassl-2227	61	10	and	and	CCONJ
hassl-2227	61	11	commissions	commission	NOUN
hassl-2227	61	12	,	,	PUNCT
hassl-2227	61	13	which	which	PRON
hassl-2227	61	14	was	be	AUX
hassl-2227	61	15	income	income	NOUN
hassl-2227	61	16	from	from	ADP
hassl-2227	61	17	credit	credit	NOUN
hassl-2227	61	18	cards	card	NOUN
hassl-2227	61	19	.	.	PUNCT
hassl-2227	62	1	this	this	DET
hassl-2227	62	2	income	income	NOUN
hassl-2227	62	3	decreased	decrease	VERB
hassl-2227	62	4	from	from	ADP
hassl-2227	62	5	rp	rp	NOUN
hassl-2227	62	6	1.06	1.06	NUM
hassl-2227	62	7	trillion	trillion	NUM
hassl-2227	62	8	to	to	ADP
hassl-2227	62	9	rp	rp	NOUN
hassl-2227	62	10	317.88	317.88	NUM
hassl-2227	62	11	billion	billion	NUM
hassl-2227	62	12	,	,	PUNCT
hassl-2227	62	13	which	which	PRON
hassl-2227	62	14	finally	finally	ADV
hassl-2227	62	15	put	put	VERB
hassl-2227	62	16	the	the	DET
hassl-2227	62	17	bank	bank	NOUN
hassl-2227	62	18	in	in	ADP
hassl-2227	62	19	big	big	ADJ
hassl-2227	62	20	trouble	trouble	NOUN
hassl-2227	62	21	and	and	CCONJ
hassl-2227	62	22	faced	faced	ADJ
hassl-2227	62	23	bankruptcy	bankruptcy	NOUN
hassl-2227	62	24	in	in	ADP
hassl-2227	62	25	2020	2020	NUM
hassl-2227	62	26	.	.	PUNCT
hassl-2227	63	1	one	one	NUM
hassl-2227	63	2	of	of	ADP
hassl-2227	63	3	the	the	DET
hassl-2227	63	4	things	thing	NOUN
hassl-2227	63	5	that	that	PRON
hassl-2227	63	6	can	can	AUX
hassl-2227	63	7	be	be	AUX
hassl-2227	63	8	done	do	VERB
hassl-2227	63	9	to	to	PART
hassl-2227	63	10	avoid	avoid	VERB
hassl-2227	63	11	earnings	earning	NOUN
hassl-2227	63	12	management	management	NOUN
hassl-2227	63	13	practices	practice	NOUN
hassl-2227	63	14	is	be	AUX
hassl-2227	63	15	the	the	DET
hassl-2227	63	16	implementation	implementation	NOUN
hassl-2227	63	17	of	of	ADP
hassl-2227	63	18	good	good	ADJ
hassl-2227	63	19	corporate	corporate	ADJ
hassl-2227	63	20	governance	governance	NOUN
hassl-2227	63	21	.	.	PUNCT
hassl-2227	64	1	the	the	DET
hassl-2227	64	2	implementation	implementation	NOUN
hassl-2227	64	3	of	of	ADP
hassl-2227	64	4	good	good	ADJ
hassl-2227	64	5	corporate	corporate	ADJ
hassl-2227	64	6	governance	governance	NOUN
hassl-2227	64	7	is	be	AUX
hassl-2227	64	8	expected	expect	VERB
hassl-2227	64	9	to	to	PART
hassl-2227	64	10	be	be	AUX
hassl-2227	64	11	an	an	DET
hassl-2227	64	12	obstacle	obstacle	NOUN
hassl-2227	64	13	which	which	PRON
hassl-2227	64	14	will	will	AUX
hassl-2227	64	15	reduce	reduce	VERB
hassl-2227	64	16	agents	agent	NOUN
hassl-2227	64	17	'	'	PART
hassl-2227	64	18	fraudulent	fraudulent	ADJ
hassl-2227	64	19	behavior	behavior	NOUN
hassl-2227	64	20	,	,	PUNCT
hassl-2227	64	21	so	so	SCONJ
hassl-2227	64	22	that	that	SCONJ
hassl-2227	64	23	the	the	DET
hassl-2227	64	24	company	company	NOUN
hassl-2227	64	25	's	's	PART
hassl-2227	64	26	financial	financial	ADJ
hassl-2227	64	27	statements	statement	NOUN
hassl-2227	64	28	will	will	AUX
hassl-2227	64	29	contain	contain	VERB
hassl-2227	64	30	accurate	accurate	ADJ
hassl-2227	64	31	information	information	NOUN
hassl-2227	64	32	.	.	PUNCT
hassl-2227	65	1	several	several	ADJ
hassl-2227	65	2	corporate	corporate	ADJ
hassl-2227	65	3	governance	governance	NOUN
hassl-2227	65	4	mechanisms	mechanism	NOUN
hassl-2227	65	5	can	can	AUX
hassl-2227	65	6	be	be	AUX
hassl-2227	65	7	realized	realize	VERB
hassl-2227	65	8	,	,	PUNCT
hassl-2227	65	9	among	among	ADP
hassl-2227	65	10	others	other	NOUN
hassl-2227	65	11	,	,	PUNCT
hassl-2227	65	12	by	by	ADP
hassl-2227	65	13	the	the	DET
hassl-2227	65	14	existence	existence	NOUN
hassl-2227	65	15	of	of	ADP
hassl-2227	65	16	an	an	DET
hassl-2227	65	17	independent	independent	ADJ
hassl-2227	65	18	board	board	NOUN
hassl-2227	65	19	of	of	ADP
hassl-2227	65	20	commissioners	commissioner	NOUN
hassl-2227	65	21	,	,	PUNCT
hassl-2227	65	22	independent	independent	ADJ
hassl-2227	65	23	audit	audit	NOUN
hassl-2227	65	24	committee	committee	NOUN
hassl-2227	65	25	,	,	PUNCT
hassl-2227	65	26	and	and	CCONJ
hassl-2227	65	27	share	share	NOUN
hassl-2227	65	28	ownership	ownership	NOUN
hassl-2227	65	29	structure	structure	NOUN
hassl-2227	65	30	in	in	ADP
hassl-2227	65	31	a	a	DET
hassl-2227	65	32	company	company	NOUN
hassl-2227	65	33	,	,	PUNCT
hassl-2227	65	34	although	although	SCONJ
hassl-2227	65	35	users	user	NOUN
hassl-2227	65	36	of	of	ADP
hassl-2227	65	37	financial	financial	ADJ
hassl-2227	65	38	statements	statement	NOUN
hassl-2227	65	39	are	be	AUX
hassl-2227	65	40	greatly	greatly	ADV
hassl-2227	65	41	influenced	influence	VERB
hassl-2227	65	42	by	by	ADP
hassl-2227	65	43	the	the	DET
hassl-2227	65	44	character	character	NOUN
hassl-2227	65	45	of	of	ADP
hassl-2227	65	46	investors	investor	NOUN
hassl-2227	65	47	.	.	PUNCT
hassl-2227	66	1	there	there	PRON
hassl-2227	66	2	are	be	VERB
hassl-2227	66	3	two	two	NUM
hassl-2227	66	4	characters	character	NOUN
hassl-2227	66	5	of	of	ADP
hassl-2227	66	6	investors	investor	NOUN
hassl-2227	66	7	,	,	PUNCT
hassl-2227	66	8	namely	namely	ADV
hassl-2227	66	9	rational	rational	ADJ
hassl-2227	66	10	and	and	CCONJ
hassl-2227	66	11	irrational	irrational	ADJ
hassl-2227	66	12	.	.	PUNCT
hassl-2227	67	1	rational	rational	ADJ
hassl-2227	67	2	investors	investor	NOUN
hassl-2227	67	3	will	will	AUX
hassl-2227	67	4	prioritize	prioritize	VERB
hassl-2227	67	5	mathematical	mathematical	ADJ
hassl-2227	67	6	calculations	calculation	NOUN
hassl-2227	67	7	,	,	PUNCT
hassl-2227	67	8	while	while	SCONJ
hassl-2227	67	9	irrational	irrational	ADJ
hassl-2227	67	10	investors	investor	NOUN
hassl-2227	67	11	will	will	AUX
hassl-2227	67	12	prioritize	prioritize	VERB
hassl-2227	67	13	emotional	emotional	ADJ
hassl-2227	67	14	attitudes	attitude	NOUN
hassl-2227	67	15	and	and	CCONJ
hassl-2227	67	16	behavior	behavior	NOUN
hassl-2227	67	17	by	by	ADP
hassl-2227	67	18	ignoring	ignore	VERB
hassl-2227	67	19	economic	economic	ADJ
hassl-2227	67	20	laws	law	NOUN
hassl-2227	67	21	because	because	SCONJ
hassl-2227	67	22	they	they	PRON
hassl-2227	67	23	are	be	AUX
hassl-2227	67	24	driven	drive	VERB
hassl-2227	67	25	by	by	ADP
hassl-2227	67	26	biased	biased	ADJ
hassl-2227	67	27	psychological	psychological	ADJ
hassl-2227	67	28	attitudes	attitude	NOUN
hassl-2227	67	29	(	(	PUNCT
hassl-2227	67	30	hodnett	hodnett	NOUN
hassl-2227	67	31	&	&	CCONJ
hassl-2227	67	32	hsieh	hsieh	PROPN
hassl-2227	67	33	,	,	PUNCT
hassl-2227	67	34	2012	2012	NUM
hassl-2227	67	35	)	)	PUNCT
hassl-2227	67	36	.	.	PUNCT
hassl-2227	68	1	the	the	DET
hassl-2227	68	2	reason	reason	NOUN
hassl-2227	68	3	why	why	SCONJ
hassl-2227	68	4	this	this	DET
hassl-2227	68	5	research	research	NOUN
hassl-2227	68	6	was	be	AUX
hassl-2227	68	7	conducted	conduct	VERB
hassl-2227	68	8	using	use	VERB
hassl-2227	68	9	data	datum	NOUN
hassl-2227	68	10	from	from	ADP
hassl-2227	68	11	2015	2015	NUM
hassl-2227	68	12	to	to	ADP
hassl-2227	68	13	2017	2017	NUM
hassl-2227	68	14	on	on	ADP
hassl-2227	68	15	companies	company	NOUN
hassl-2227	68	16	in	in	ADP
hassl-2227	68	17	the	the	DET
hassl-2227	68	18	banking	banking	NOUN
hassl-2227	68	19	sector	sector	NOUN
hassl-2227	68	20	in	in	ADP
hassl-2227	68	21	indonesia	indonesia	PROPN
hassl-2227	68	22	is	be	AUX
hassl-2227	68	23	because	because	SCONJ
hassl-2227	68	24	in	in	ADP
hassl-2227	68	25	that	that	DET
hassl-2227	68	26	period	period	NOUN
hassl-2227	68	27	there	there	PRON
hassl-2227	68	28	was	be	VERB
hassl-2227	68	29	a	a	DET
hassl-2227	68	30	high	high	ADJ
hassl-2227	68	31	occurrence	occurrence	NOUN
hassl-2227	68	32	of	of	ADP
hassl-2227	68	33	earnings	earning	NOUN
hassl-2227	68	34	management	management	NOUN
hassl-2227	68	35	,	,	PUNCT
hassl-2227	68	36	so	so	SCONJ
hassl-2227	68	37	this	this	DET
hassl-2227	68	38	study	study	NOUN
hassl-2227	68	39	is	be	AUX
hassl-2227	68	40	based	base	VERB
hassl-2227	68	41	on	on	ADP
hassl-2227	68	42	accurate	accurate	ADJ
hassl-2227	68	43	data	datum	NOUN
hassl-2227	68	44	that	that	PRON
hassl-2227	68	45	can	can	AUX
hassl-2227	68	46	answer	answer	VERB
hassl-2227	68	47	how	how	SCONJ
hassl-2227	68	48	the	the	DET
hassl-2227	68	49	existence	existence	NOUN
hassl-2227	68	50	of	of	ADP
hassl-2227	68	51	a	a	DET
hassl-2227	68	52	corporate	corporate	ADJ
hassl-2227	68	53	governance	governance	NOUN
hassl-2227	68	54	mechanism	mechanism	NOUN
hassl-2227	68	55	can	can	AUX
hassl-2227	68	56	reduce	reduce	VERB
hassl-2227	68	57	earnings	earning	NOUN
hassl-2227	68	58	management	management	NOUN
hassl-2227	68	59	practices	practice	NOUN
hassl-2227	68	60	,	,	PUNCT
hassl-2227	68	61	and	and	CCONJ
hassl-2227	68	62	whether	whether	SCONJ
hassl-2227	68	63	factors	factor	NOUN
hassl-2227	68	64	outside	outside	ADP
hassl-2227	68	65	of	of	ADP
hassl-2227	68	66	the	the	DET
hassl-2227	68	67	corporate	corporate	ADJ
hassl-2227	68	68	governance	governance	NOUN
hassl-2227	68	69	mechanism	mechanism	NOUN
hassl-2227	68	70	,	,	PUNCT
hassl-2227	68	71	such	such	ADJ
hassl-2227	68	72	as	as	ADP
hassl-2227	68	73	dividend	dividend	NOUN
hassl-2227	68	74	policy	policy	NOUN
hassl-2227	68	75	,	,	PUNCT
hassl-2227	68	76	will	will	AUX
hassl-2227	68	77	be	be	AUX
hassl-2227	68	78	able	able	ADJ
hassl-2227	68	79	to	to	PART
hassl-2227	68	80	minimize	minimize	VERB
hassl-2227	68	81	earnings	earning	NOUN
hassl-2227	68	82	management	management	NOUN
hassl-2227	68	83	practices	practice	NOUN
hassl-2227	68	84	or	or	CCONJ
hassl-2227	68	85	not	not	PART
hassl-2227	68	86	.	.	PUNCT
hassl-2227	69	1	2	2	X
hassl-2227	69	2	.	.	X
hassl-2227	69	3	literature	literature	NOUN
hassl-2227	69	4	study	study	NOUN
hassl-2227	69	5	2.1	2.1	NUM
hassl-2227	69	6	.	.	PUNCT
hassl-2227	70	1	agency	agency	NOUN
hassl-2227	70	2	theory	theory	NOUN
hassl-2227	70	3	and	and	CCONJ
hassl-2227	70	4	earnings	earning	NOUN
hassl-2227	70	5	management	management	NOUN
hassl-2227	70	6	agency	agency	NOUN
hassl-2227	70	7	theory	theory	NOUN
hassl-2227	70	8	is	be	AUX
hassl-2227	70	9	the	the	DET
hassl-2227	70	10	basis	basis	NOUN
hassl-2227	70	11	used	use	VERB
hassl-2227	70	12	to	to	PART
hassl-2227	70	13	understand	understand	VERB
hassl-2227	70	14	corporate	corporate	ADJ
hassl-2227	70	15	governance	governance	NOUN
hassl-2227	70	16	and	and	CCONJ
hassl-2227	70	17	earnings	earning	NOUN
hassl-2227	70	18	management	management	NOUN
hassl-2227	70	19	,	,	PUNCT
hassl-2227	70	20	and	and	CCONJ
hassl-2227	70	21	it	it	PRON
hassl-2227	70	22	is	be	AUX
hassl-2227	70	23	related	relate	VERB
hassl-2227	70	24	to	to	ADP
hassl-2227	70	25	the	the	DET
hassl-2227	70	26	relationship	relationship	NOUN
hassl-2227	70	27	or	or	CCONJ
hassl-2227	70	28	contract	contract	NOUN
hassl-2227	70	29	between	between	ADP
hassl-2227	70	30	members	member	NOUN
hassl-2227	70	31	of	of	ADP
hassl-2227	70	32	the	the	DET
hassl-2227	70	33	company	company	NOUN
hassl-2227	70	34	,	,	PUNCT
hassl-2227	70	35	especially	especially	ADV
hassl-2227	70	36	the	the	DET
hassl-2227	70	37	relationship	relationship	NOUN
hassl-2227	70	38	between	between	ADP
hassl-2227	70	39	owners	owner	NOUN
hassl-2227	70	40	(	(	PUNCT
hassl-2227	70	41	principals	principal	NOUN
hassl-2227	70	42	)	)	PUNCT
hassl-2227	70	43	and	and	CCONJ
hassl-2227	70	44	management	management	NOUN
hassl-2227	70	45	(	(	PUNCT
hassl-2227	70	46	agents	agent	NOUN
hassl-2227	70	47	)	)	PUNCT
hassl-2227	70	48	.	.	PUNCT
hassl-2227	71	1	jensen	jensen	PROPN
hassl-2227	71	2	&	&	CCONJ
hassl-2227	71	3	meckling	meckling	PROPN
hassl-2227	71	4	(	(	PUNCT
hassl-2227	71	5	1976	1976	NUM
hassl-2227	71	6	)	)	PUNCT
hassl-2227	71	7	define	define	VERB
hassl-2227	71	8	agency	agency	NOUN
hassl-2227	71	9	relationship	relationship	NOUN
hassl-2227	71	10	as	as	ADP
hassl-2227	71	11	a	a	DET
hassl-2227	71	12	contract	contract	NOUN
hassl-2227	71	13	between	between	ADP
hassl-2227	71	14	one	one	NUM
hassl-2227	71	15	or	or	CCONJ
hassl-2227	71	16	more	more	ADJ
hassl-2227	71	17	people	people	NOUN
hassl-2227	71	18	(	(	PUNCT
hassl-2227	71	19	principals	principal	NOUN
hassl-2227	71	20	)	)	PUNCT
hassl-2227	71	21	who	who	PRON
hassl-2227	71	22	hire	hire	VERB
hassl-2227	71	23	others	other	NOUN
hassl-2227	71	24	(	(	PUNCT
hassl-2227	71	25	agents	agent	NOUN
hassl-2227	71	26	)	)	PUNCT
hassl-2227	71	27	to	to	PART
hassl-2227	71	28	perform	perform	VERB
hassl-2227	71	29	services	service	NOUN
hassl-2227	71	30	,	,	PUNCT
hassl-2227	71	31	including	include	VERB
hassl-2227	71	32	the	the	DET
hassl-2227	71	33	delegation	delegation	NOUN
hassl-2227	71	34	of	of	ADP
hassl-2227	71	35	decisionmaking	decisionmake	VERB
hassl-2227	71	36	authority	authority	NOUN
hassl-2227	71	37	to	to	ADP
hassl-2227	71	38	agents	agent	NOUN
hassl-2227	71	39	.	.	PUNCT
hassl-2227	72	1	the	the	DET
hassl-2227	72	2	agency	agency	NOUN
hassl-2227	72	3	relationship	relationship	NOUN
hassl-2227	72	4	between	between	ADP
hassl-2227	72	5	the	the	DET
hassl-2227	72	6	owner	owner	NOUN
hassl-2227	72	7	and	and	CCONJ
hassl-2227	72	8	manager	manager	NOUN
hassl-2227	72	9	of	of	ADP
hassl-2227	72	10	the	the	DET
hassl-2227	72	11	company	company	NOUN
hassl-2227	72	12	should	should	AUX
hassl-2227	72	13	result	result	VERB
hassl-2227	72	14	in	in	ADP
hassl-2227	72	15	a	a	DET
hassl-2227	72	16	mutually	mutually	ADV
hassl-2227	72	17	beneficial	beneficial	ADJ
hassl-2227	72	18	relationship	relationship	NOUN
hassl-2227	72	19	for	for	ADP
hassl-2227	72	20	all	all	DET
hassl-2227	72	21	parties	party	NOUN
hassl-2227	72	22	,	,	PUNCT
hassl-2227	72	23	especially	especially	ADV
hassl-2227	72	24	if	if	SCONJ
hassl-2227	72	25	each	each	DET
hassl-2227	72	26	party	party	NOUN
hassl-2227	72	27	carries	carry	VERB
hassl-2227	72	28	out	out	ADP
hassl-2227	72	29	their	their	PRON
hassl-2227	72	30	obligations	obligation	NOUN
hassl-2227	72	31	responsibly	responsibly	ADV
hassl-2227	72	32	.	.	PUNCT
hassl-2227	73	1	however	however	ADV
hassl-2227	73	2	,	,	PUNCT
hassl-2227	73	3	in	in	ADP
hassl-2227	73	4	reality	reality	NOUN
hassl-2227	73	5	,	,	PUNCT
hassl-2227	73	6	the	the	DET
hassl-2227	73	7	opposite	opposite	NOUN
hassl-2227	73	8	is	be	AUX
hassl-2227	73	9	true	true	ADJ
hassl-2227	73	10	,	,	PUNCT
hassl-2227	73	11	namely	namely	ADV
hassl-2227	73	12	the	the	DET
hassl-2227	73	13	emergence	emergence	NOUN
hassl-2227	73	14	of	of	ADP
hassl-2227	73	15	agency	agency	NOUN
hassl-2227	73	16	problems	problem	NOUN
hassl-2227	73	17	between	between	ADP
hassl-2227	73	18	the	the	DET
hassl-2227	73	19	owners	owner	NOUN
hassl-2227	73	20	and	and	CCONJ
hassl-2227	73	21	managers	manager	NOUN
hassl-2227	73	22	of	of	ADP
hassl-2227	73	23	the	the	DET
hassl-2227	73	24	company	company	NOUN
hassl-2227	73	25	.	.	PUNCT
hassl-2227	74	1	agency	agency	NOUN
hassl-2227	74	2	problems	problem	NOUN
hassl-2227	74	3	occur	occur	VERB
hassl-2227	74	4	due	due	ADP
hassl-2227	74	5	to	to	ADP
hassl-2227	74	6	differences	difference	NOUN
hassl-2227	74	7	in	in	ADP
hassl-2227	74	8	interests	interest	NOUN
hassl-2227	74	9	between	between	ADP
hassl-2227	74	10	company	company	NOUN
hassl-2227	74	11	owners	owner	NOUN
hassl-2227	74	12	and	and	CCONJ
hassl-2227	74	13	their	their	PRON
hassl-2227	74	14	managers	manager	NOUN
hassl-2227	74	15	(	(	PUNCT
hassl-2227	74	16	jensen	jensen	PROPN
hassl-2227	74	17	&	&	CCONJ
hassl-2227	74	18	meckling	meckling	PROPN
hassl-2227	74	19	,	,	PUNCT
hassl-2227	74	20	1976	1976	NUM
hassl-2227	74	21	)	)	PUNCT
hassl-2227	74	22	.	.	PUNCT
hassl-2227	75	1	eisenhardt	eisenhardt	PROPN
hassl-2227	75	2	(	(	PUNCT
hassl-2227	75	3	1989	1989	NUM
hassl-2227	75	4	)	)	PUNCT
hassl-2227	75	5	states	state	VERB
hassl-2227	75	6	that	that	SCONJ
hassl-2227	75	7	agency	agency	NOUN
hassl-2227	75	8	theory	theory	NOUN
hassl-2227	75	9	uses	use	VERB
hassl-2227	75	10	three	three	NUM
hassl-2227	75	11	types	type	NOUN
hassl-2227	75	12	of	of	ADP
hassl-2227	75	13	human	human	ADJ
hassl-2227	75	14	assumptions	assumption	NOUN
hassl-2227	75	15	–	–	PUNCT
hassl-2227	75	16	humans	human	NOUN
hassl-2227	75	17	are	be	AUX
hassl-2227	75	18	generally	generally	ADV
hassl-2227	75	19	self	self	NOUN
hassl-2227	75	20	-	-	PUNCT
hassl-2227	75	21	interested	interested	ADJ
hassl-2227	75	22	,	,	PUNCT
hassl-2227	75	23	have	have	AUX
hassl-2227	75	24	limited	limit	VERB
hassl-2227	75	25	thinking	thinking	NOUN
hassl-2227	75	26	power	power	NOUN
hassl-2227	75	27	about	about	ADP
hassl-2227	75	28	future	future	ADJ
hassl-2227	75	29	perceptions	perception	NOUN
hassl-2227	75	30	(	(	PUNCT
hassl-2227	75	31	bounded	bound	VERB
hassl-2227	75	32	rationality	rationality	NOUN
hassl-2227	75	33	)	)	PUNCT
hassl-2227	75	34	,	,	PUNCT
hassl-2227	75	35	and	and	CCONJ
hassl-2227	75	36	,	,	PUNCT
hassl-2227	75	37	in	in	ADP
hassl-2227	75	38	general	general	ADJ
hassl-2227	75	39	,	,	PUNCT
hassl-2227	75	40	always	always	ADV
hassl-2227	75	41	avoid	avoid	VERB
hassl-2227	75	42	risk	risk	NOUN
hassl-2227	75	43	(	(	PUNCT
hassl-2227	75	44	risk	risk	NOUN
hassl-2227	75	45	averse	averse	ADJ
hassl-2227	75	46	)	)	PUNCT
hassl-2227	75	47	.	.	PUNCT
hassl-2227	76	1	based	base	VERB
hassl-2227	76	2	on	on	ADP
hassl-2227	76	3	the	the	DET
hassl-2227	76	4	existence	existence	NOUN
hassl-2227	76	5	of	of	ADP
hassl-2227	76	6	human	human	ADJ
hassl-2227	76	7	nature	nature	NOUN
hassl-2227	76	8	,	,	PUNCT
hassl-2227	76	9	a	a	DET
hassl-2227	76	10	manager	manager	NOUN
hassl-2227	76	11	will	will	AUX
hassl-2227	76	12	tend	tend	VERB
hassl-2227	76	13	to	to	PART
hassl-2227	76	14	act	act	VERB
hassl-2227	76	15	in	in	ADP
hassl-2227	76	16	his	his	PRON
hassl-2227	76	17	own	own	ADJ
hassl-2227	76	18	interest	interest	NOUN
hassl-2227	76	19	by	by	ADP
hassl-2227	76	20	practicing	practice	VERB
hassl-2227	76	21	earnings	earning	NOUN
hassl-2227	76	22	management	management	NOUN
hassl-2227	76	23	,	,	PUNCT
hassl-2227	76	24	and	and	CCONJ
hassl-2227	76	25	this	this	PRON
hassl-2227	76	26	triggers	trigger	VERB
hassl-2227	76	27	an	an	DET
hassl-2227	76	28	agency	agency	NOUN
hassl-2227	76	29	conflict	conflict	NOUN
hassl-2227	76	30	.	.	PUNCT
hassl-2227	77	1	therefore	therefore	ADV
hassl-2227	77	2	,	,	PUNCT
hassl-2227	77	3	agency	agency	NOUN
hassl-2227	77	4	theory	theory	NOUN
hassl-2227	77	5	emphasizes	emphasize	VERB
hassl-2227	77	6	more	more	ADJ
hassl-2227	77	7	on	on	ADP
hassl-2227	77	8	determining	determine	VERB
hassl-2227	77	9	efficient	efficient	ADJ
hassl-2227	77	10	control	control	NOUN
hassl-2227	77	11	in	in	ADP
hassl-2227	77	12	the	the	DET
hassl-2227	77	13	relationship	relationship	NOUN
hassl-2227	77	14	between	between	ADP
hassl-2227	77	15	the	the	DET
hassl-2227	77	16	owner	owner	NOUN
hassl-2227	77	17	and	and	CCONJ
hassl-2227	77	18	the	the	DET
hassl-2227	77	19	agent	agent	NOUN
hassl-2227	77	20	(	(	PUNCT
hassl-2227	77	21	mahadewi	mahadewi	PROPN
hassl-2227	77	22	&	&	CCONJ
hassl-2227	77	23	krisnadewi	krisnadewi	PROPN
hassl-2227	77	24	,	,	PUNCT
hassl-2227	77	25	2017	2017	NUM
hassl-2227	77	26	)	)	PUNCT
hassl-2227	77	27	.	.	PUNCT
hassl-2227	78	1	2.2	2.2	NUM
hassl-2227	78	2	.	.	PUNCT
hassl-2227	78	3	mechanism	mechanism	NOUN
hassl-2227	78	4	of	of	ADP
hassl-2227	78	5	corporate	corporate	ADJ
hassl-2227	78	6	governance	governance	NOUN
hassl-2227	78	7	and	and	CCONJ
hassl-2227	78	8	earnings	earning	NOUN
hassl-2227	78	9	management	management	NOUN
hassl-2227	78	10	there	there	PRON
hassl-2227	78	11	are	be	VERB
hassl-2227	78	12	several	several	ADJ
hassl-2227	78	13	indicators	indicator	NOUN
hassl-2227	78	14	in	in	ADP
hassl-2227	78	15	the	the	DET
hassl-2227	78	16	corporate	corporate	ADJ
hassl-2227	78	17	governance	governance	NOUN
hassl-2227	78	18	mechanism	mechanism	NOUN
hassl-2227	78	19	,	,	PUNCT
hassl-2227	78	20	including	include	VERB
hassl-2227	78	21	an	an	DET
hassl-2227	78	22	independent	independent	ADJ
hassl-2227	78	23	board	board	NOUN
hassl-2227	78	24	of	of	ADP
hassl-2227	78	25	commissioners	commissioner	NOUN
hassl-2227	78	26	,	,	PUNCT
hassl-2227	78	27	an	an	DET
hassl-2227	78	28	independent	independent	ADJ
hassl-2227	78	29	audit	audit	NOUN
hassl-2227	78	30	committee	committee	NOUN
hassl-2227	78	31	,	,	PUNCT
hassl-2227	78	32	and	and	CCONJ
hassl-2227	78	33	managerial	managerial	ADJ
hassl-2227	78	34	ownership	ownership	NOUN
hassl-2227	78	35	.	.	PUNCT
hassl-2227	79	1	in	in	ADP
hassl-2227	79	2	relation	relation	NOUN
hassl-2227	79	3	to	to	ADP
hassl-2227	79	4	earnings	earning	NOUN
hassl-2227	79	5	management	management	NOUN
hassl-2227	79	6	practices	practice	NOUN
hassl-2227	79	7	,	,	PUNCT
hassl-2227	79	8	the	the	DET
hassl-2227	79	9	existence	existence	NOUN
hassl-2227	79	10	of	of	ADP
hassl-2227	79	11	the	the	DET
hassl-2227	79	12	board	board	NOUN
hassl-2227	79	13	of	of	ADP
hassl-2227	79	14	commissioners	commissioner	NOUN
hassl-2227	79	15	is	be	AUX
hassl-2227	79	16	considered	consider	VERB
hassl-2227	79	17	capable	capable	ADJ
hassl-2227	79	18	of	of	ADP
hassl-2227	79	19	minimizing	minimize	VERB
hassl-2227	79	20	the	the	DET
hassl-2227	79	21	occurrence	occurrence	NOUN
hassl-2227	79	22	of	of	ADP
hassl-2227	79	23	these	these	DET
hassl-2227	79	24	practices	practice	NOUN
hassl-2227	79	25	.	.	PUNCT
hassl-2227	80	1	therefore	therefore	ADV
hassl-2227	80	2	,	,	PUNCT
hassl-2227	80	3	this	this	DET
hassl-2227	80	4	study	study	NOUN
hassl-2227	80	5	focuses	focus	VERB
hassl-2227	80	6	on	on	ADP
hassl-2227	80	7	the	the	DET
hassl-2227	80	8	effect	effect	NOUN
hassl-2227	80	9	of	of	ADP
hassl-2227	80	10	independent	independent	ADJ
hassl-2227	80	11	board	board	NOUN
hassl-2227	80	12	of	of	ADP
hassl-2227	80	13	commissioners	commissioner	NOUN
hassl-2227	80	14	,	,	PUNCT
hassl-2227	80	15	independent	independent	ADJ
hassl-2227	80	16	audit	audit	NOUN
hassl-2227	80	17	committee	committee	NOUN
hassl-2227	80	18	,	,	PUNCT
hassl-2227	80	19	and	and	CCONJ
hassl-2227	80	20	managerial	managerial	ADJ
hassl-2227	80	21	ownership	ownership	NOUN
hassl-2227	80	22	on	on	ADP
hassl-2227	80	23	earnings	earning	NOUN
hassl-2227	80	24	management	management	NOUN
hassl-2227	80	25	.	.	PUNCT
hassl-2227	81	1	existing	exist	VERB
hassl-2227	81	2	studies	study	NOUN
hassl-2227	81	3	on	on	ADP
hassl-2227	81	4	earnings	earning	NOUN
hassl-2227	81	5	management	management	NOUN
hassl-2227	81	6	related	relate	VERB
hassl-2227	81	7	to	to	ADP
hassl-2227	81	8	corporate	corporate	ADJ
hassl-2227	81	9	governance	governance	NOUN
hassl-2227	81	10	mechanisms	mechanism	NOUN
hassl-2227	81	11	have	have	AUX
hassl-2227	81	12	produced	produce	VERB
hassl-2227	81	13	inconsistent	inconsistent	ADJ
hassl-2227	81	14	results	result	NOUN
hassl-2227	81	15	.	.	PUNCT
hassl-2227	82	1	the	the	DET
hassl-2227	82	2	results	result	NOUN
hassl-2227	82	3	of	of	ADP
hassl-2227	82	4	research	research	NOUN
hassl-2227	82	5	conducted	conduct	VERB
hassl-2227	82	6	by	by	ADP
hassl-2227	82	7	chtourou	chtourou	PROPN
hassl-2227	82	8	et	et	PROPN
hassl-2227	82	9	al	al	PROPN
hassl-2227	82	10	.	.	PROPN
hassl-2227	82	11	(	(	PUNCT
hassl-2227	82	12	2001	2001	NUM
hassl-2227	82	13	)	)	PUNCT
hassl-2227	82	14	;	;	PUNCT
hassl-2227	82	15	xie	xie	PROPN
hassl-2227	82	16	et	et	PROPN
hassl-2227	82	17	al	al	PROPN
hassl-2227	82	18	.	.	PROPN
hassl-2227	83	1	(	(	PUNCT
hassl-2227	83	2	2003	2003	NUM
hassl-2227	83	3	)	)	PUNCT
hassl-2227	83	4	;	;	PUNCT
hassl-2227	83	5	rahmawati	rahmawati	NOUN
hassl-2227	83	6	(	(	PUNCT
hassl-2227	83	7	2013	2013	NUM
hassl-2227	83	8	)	)	PUNCT
hassl-2227	83	9	;	;	PUNCT
hassl-2227	83	10	mansor	mansor	PROPN
hassl-2227	83	11	,	,	PUNCT
hassl-2227	83	12	che	che	NOUN
hassl-2227	83	13	-	-	NOUN
hassl-2227	83	14	ahmad	ahmad	PROPN
hassl-2227	83	15	,	,	PUNCT
hassl-2227	83	16	ahmad	ahmad	NOUN
hassl-2227	83	17	-	-	PUNCT
hassl-2227	83	18	zaluki	zaluki	PROPN
hassl-2227	83	19	,	,	PUNCT
hassl-2227	83	20	&	&	CCONJ
hassl-2227	83	21	osman	osman	PROPN
hassl-2227	83	22	(	(	PUNCT
hassl-2227	83	23	2013	2013	NUM
hassl-2227	83	24	)	)	PUNCT
hassl-2227	83	25	;	;	PUNCT
hassl-2227	83	26	sufitrayati	sufitrayati	NOUN
hassl-2227	83	27	(	(	PUNCT
hassl-2227	83	28	2015	2015	NUM
hassl-2227	83	29	)	)	PUNCT
hassl-2227	83	30	;	;	PUNCT
hassl-2227	83	31	nastiti	nastiti	PROPN
hassl-2227	83	32	,	,	PUNCT
hassl-2227	83	33	gumanti	gumanti	NOUN
hassl-2227	83	34	,	,	PUNCT
hassl-2227	83	35	utami	utami	NOUN
hassl-2227	83	36	,	,	PUNCT
hassl-2227	83	37	&	&	CCONJ
hassl-2227	83	38	manik	manik	PROPN
hassl-2227	83	39	(	(	PUNCT
hassl-2227	83	40	2015	2015	NUM
hassl-2227	83	41	)	)	PUNCT
hassl-2227	83	42	;	;	PUNCT
hassl-2227	83	43	sinan	sinan	PROPN
hassl-2227	83	44	,	,	PUNCT
hassl-2227	83	45	hijazi	hijazi	PROPN
hassl-2227	83	46	,	,	PUNCT
hassl-2227	83	47	&	&	CCONJ
hassl-2227	83	48	al	al	PROPN
hassl-2227	83	49	-	-	PUNCT
hassl-2227	83	50	rahahleh	rahahleh	PROPN
hassl-2227	83	51	(	(	PUNCT
hassl-2227	83	52	2016	2016	NUM
hassl-2227	83	53	)	)	PUNCT
hassl-2227	83	54	and	and	CCONJ
hassl-2227	83	55	mahadewi	mahadewi	NOUN
hassl-2227	83	56	&	&	CCONJ
hassl-2227	83	57	humanities	humanity	NOUN
hassl-2227	83	58	and	and	CCONJ
hassl-2227	83	59	social	social	ADJ
hassl-2227	83	60	sciences	science	NOUN
hassl-2227	83	61	letters	letter	NOUN
hassl-2227	83	62	,	,	PUNCT
hassl-2227	83	63	2022	2022	NUM
hassl-2227	83	64	,	,	PUNCT
hassl-2227	83	65	10(1	10(1	NUM
hassl-2227	83	66	):	):	PUNCT
hassl-2227	83	67	11	11	NUM
hassl-2227	83	68	-	-	SYM
hassl-2227	83	69	26	26	NUM
hassl-2227	83	70	14	14	NUM
hassl-2227	83	71	©	©	PROPN
hassl-2227	83	72	2022	2022	NUM
hassl-2227	83	73	conscientia	conscientia	PROPN
hassl-2227	83	74	beam	beam	PROPN
hassl-2227	83	75	.	.	PUNCT
hassl-2227	84	1	all	all	DET
hassl-2227	84	2	rights	right	NOUN
hassl-2227	84	3	reserved	reserve	VERB
hassl-2227	84	4	.	.	PUNCT
hassl-2227	85	1	krisnadewi	krisnadewi	PROPN
hassl-2227	85	2	(	(	PUNCT
hassl-2227	85	3	2017	2017	NUM
hassl-2227	85	4	)	)	PUNCT
hassl-2227	85	5	showed	show	VERB
hassl-2227	85	6	that	that	SCONJ
hassl-2227	85	7	the	the	DET
hassl-2227	85	8	independent	independent	ADJ
hassl-2227	85	9	board	board	NOUN
hassl-2227	85	10	of	of	ADP
hassl-2227	85	11	commissioners	commissioner	NOUN
hassl-2227	85	12	has	have	VERB
hassl-2227	85	13	a	a	DET
hassl-2227	85	14	negative	negative	ADJ
hassl-2227	85	15	and	and	CCONJ
hassl-2227	85	16	significant	significant	ADJ
hassl-2227	85	17	effect	effect	NOUN
hassl-2227	85	18	on	on	ADP
hassl-2227	85	19	earnings	earning	NOUN
hassl-2227	85	20	management	management	NOUN
hassl-2227	85	21	.	.	PUNCT
hassl-2227	86	1	this	this	PRON
hassl-2227	86	2	is	be	AUX
hassl-2227	86	3	different	different	ADJ
hassl-2227	86	4	from	from	ADP
hassl-2227	86	5	syarifuddin	syarifuddin	VERB
hassl-2227	86	6	(	(	PUNCT
hassl-2227	86	7	2013	2013	NUM
hassl-2227	86	8	)	)	PUNCT
hassl-2227	86	9	and	and	CCONJ
hassl-2227	86	10	dewi	dewi	PROPN
hassl-2227	86	11	,	,	PUNCT
hassl-2227	86	12	eva	eva	PROPN
hassl-2227	86	13	,	,	PUNCT
hassl-2227	86	14	&	&	CCONJ
hassl-2227	86	15	khoiruddin	khoiruddin	VERB
hassl-2227	86	16	(	(	PUNCT
hassl-2227	86	17	2016	2016	NUM
hassl-2227	86	18	)	)	PUNCT
hassl-2227	86	19	,	,	PUNCT
hassl-2227	86	20	who	who	PRON
hassl-2227	86	21	showed	show	VERB
hassl-2227	86	22	that	that	SCONJ
hassl-2227	86	23	the	the	DET
hassl-2227	86	24	independent	independent	ADJ
hassl-2227	86	25	board	board	NOUN
hassl-2227	86	26	of	of	ADP
hassl-2227	86	27	commissioners	commissioner	NOUN
hassl-2227	86	28	has	have	VERB
hassl-2227	86	29	a	a	DET
hassl-2227	86	30	positive	positive	ADJ
hassl-2227	86	31	effect	effect	NOUN
hassl-2227	86	32	on	on	ADP
hassl-2227	86	33	earnings	earning	NOUN
hassl-2227	86	34	management	management	NOUN
hassl-2227	86	35	,	,	PUNCT
hassl-2227	86	36	while	while	SCONJ
hassl-2227	86	37	the	the	DET
hassl-2227	86	38	research	research	NOUN
hassl-2227	86	39	conducted	conduct	VERB
hassl-2227	86	40	by	by	ADP
hassl-2227	86	41	murhadi	murhadi	NOUN
hassl-2227	86	42	(	(	PUNCT
hassl-2227	86	43	2010	2010	NUM
hassl-2227	86	44	)	)	PUNCT
hassl-2227	86	45	;	;	PUNCT
hassl-2227	86	46	hermiyetti	hermiyetti	PROPN
hassl-2227	86	47	&	&	CCONJ
hassl-2227	86	48	manik	manik	PROPN
hassl-2227	86	49	(	(	PUNCT
hassl-2227	86	50	2013	2013	NUM
hassl-2227	86	51	)	)	PUNCT
hassl-2227	86	52	;	;	PUNCT
hassl-2227	86	53	suriyani	suriyani	PROPN
hassl-2227	86	54	et	et	PROPN
hassl-2227	86	55	al	al	PROPN
hassl-2227	86	56	.	.	PROPN
hassl-2227	87	1	(	(	PUNCT
hassl-2227	87	2	2015	2015	NUM
hassl-2227	87	3	)	)	PUNCT
hassl-2227	87	4	;	;	PUNCT
hassl-2227	87	5	yendrawati	yendrawati	NOUN
hassl-2227	87	6	(	(	PUNCT
hassl-2227	87	7	2015	2015	NUM
hassl-2227	87	8	)	)	PUNCT
hassl-2227	87	9	;	;	PUNCT
hassl-2227	87	10	khosheghbal	khosheghbal	PROPN
hassl-2227	87	11	,	,	PUNCT
hassl-2227	87	12	ali	ali	PROPN
hassl-2227	87	13	,	,	PUNCT
hassl-2227	87	14	&	&	CCONJ
hassl-2227	87	15	ali	ali	PROPN
hassl-2227	87	16	(	(	PUNCT
hassl-2227	87	17	2017	2017	NUM
hassl-2227	87	18	)	)	PUNCT
hassl-2227	87	19	and	and	CCONJ
hassl-2227	87	20	handoyo	handoyo	PROPN
hassl-2227	87	21	&	&	CCONJ
hassl-2227	87	22	agustianingrum	agustianingrum	PROPN
hassl-2227	87	23	(	(	PUNCT
hassl-2227	87	24	2017	2017	NUM
hassl-2227	87	25	)	)	PUNCT
hassl-2227	87	26	showed	show	VERB
hassl-2227	87	27	that	that	SCONJ
hassl-2227	87	28	independent	independent	ADJ
hassl-2227	87	29	commissioners	commissioner	NOUN
hassl-2227	87	30	have	have	VERB
hassl-2227	87	31	no	no	DET
hassl-2227	87	32	effect	effect	NOUN
hassl-2227	87	33	on	on	ADP
hassl-2227	87	34	earnings	earning	NOUN
hassl-2227	87	35	management	management	NOUN
hassl-2227	87	36	.	.	PUNCT
hassl-2227	88	1	research	research	NOUN
hassl-2227	88	2	on	on	ADP
hassl-2227	88	3	earnings	earning	NOUN
hassl-2227	88	4	management	management	NOUN
hassl-2227	88	5	that	that	PRON
hassl-2227	88	6	used	use	VERB
hassl-2227	88	7	the	the	DET
hassl-2227	88	8	independent	independent	ADJ
hassl-2227	88	9	audit	audit	NOUN
hassl-2227	88	10	committee	committee	NOUN
hassl-2227	88	11	as	as	ADP
hassl-2227	88	12	an	an	DET
hassl-2227	88	13	independent	independent	ADJ
hassl-2227	88	14	variable	variable	NOUN
hassl-2227	88	15	was	be	AUX
hassl-2227	88	16	carried	carry	VERB
hassl-2227	88	17	out	out	ADP
hassl-2227	88	18	by	by	ADP
hassl-2227	88	19	murhadi	murhadi	NOUN
hassl-2227	88	20	(	(	PUNCT
hassl-2227	88	21	2010	2010	NUM
hassl-2227	88	22	)	)	PUNCT
hassl-2227	88	23	;	;	PUNCT
hassl-2227	88	24	rahmawati	rahmawati	NOUN
hassl-2227	88	25	(	(	PUNCT
hassl-2227	88	26	2013	2013	NUM
hassl-2227	88	27	)	)	PUNCT
hassl-2227	88	28	;	;	PUNCT
hassl-2227	88	29	hermiyetti	hermiyetti	PROPN
hassl-2227	88	30	&	&	CCONJ
hassl-2227	88	31	manik	manik	PROPN
hassl-2227	88	32	(	(	PUNCT
hassl-2227	88	33	2013	2013	NUM
hassl-2227	88	34	)	)	PUNCT
hassl-2227	88	35	;	;	PUNCT
hassl-2227	88	36	dewi	dewi	PROPN
hassl-2227	88	37	et	et	PROPN
hassl-2227	88	38	al	al	PROPN
hassl-2227	88	39	.	.	PROPN
hassl-2227	89	1	(	(	PUNCT
hassl-2227	89	2	2016	2016	NUM
hassl-2227	89	3	)	)	PUNCT
hassl-2227	89	4	in	in	ADP
hassl-2227	89	5	indonesia	indonesia	PROPN
hassl-2227	89	6	,	,	PUNCT
hassl-2227	89	7	and	and	CCONJ
hassl-2227	89	8	khosheghbal	khosheghbal	PROPN
hassl-2227	89	9	et	et	PROPN
hassl-2227	89	10	al	al	PROPN
hassl-2227	89	11	.	.	PROPN
hassl-2227	90	1	(	(	PUNCT
hassl-2227	90	2	2017	2017	NUM
hassl-2227	90	3	)	)	PUNCT
hassl-2227	90	4	in	in	ADP
hassl-2227	90	5	iran	iran	PROPN
hassl-2227	90	6	,	,	PUNCT
hassl-2227	90	7	and	and	CCONJ
hassl-2227	90	8	showed	show	VERB
hassl-2227	90	9	that	that	SCONJ
hassl-2227	90	10	the	the	DET
hassl-2227	90	11	independent	independent	ADJ
hassl-2227	90	12	audit	audit	NOUN
hassl-2227	90	13	committee	committee	NOUN
hassl-2227	90	14	had	have	VERB
hassl-2227	90	15	no	no	DET
hassl-2227	90	16	effect	effect	NOUN
hassl-2227	90	17	on	on	ADP
hassl-2227	90	18	earnings	earning	NOUN
hassl-2227	90	19	management	management	NOUN
hassl-2227	90	20	.	.	PUNCT
hassl-2227	91	1	this	this	PRON
hassl-2227	91	2	is	be	AUX
hassl-2227	91	3	contrary	contrary	ADJ
hassl-2227	91	4	to	to	ADP
hassl-2227	91	5	research	research	NOUN
hassl-2227	91	6	conducted	conduct	VERB
hassl-2227	91	7	by	by	ADP
hassl-2227	91	8	law	law	NOUN
hassl-2227	91	9	(	(	PUNCT
hassl-2227	91	10	2011	2011	NUM
hassl-2227	91	11	)	)	PUNCT
hassl-2227	91	12	;	;	PUNCT
hassl-2227	92	1	mansor	mansor	PROPN
hassl-2227	92	2	et	et	PROPN
hassl-2227	92	3	al	al	PROPN
hassl-2227	92	4	.	.	PROPN
hassl-2227	92	5	(	(	PUNCT
hassl-2227	92	6	2013	2013	NUM
hassl-2227	92	7	)	)	PUNCT
hassl-2227	92	8	;	;	PUNCT
hassl-2227	92	9	sinan	sinan	PROPN
hassl-2227	92	10	et	et	PROPN
hassl-2227	92	11	al	al	PROPN
hassl-2227	92	12	.	.	PUNCT
hassl-2227	93	1	(	(	PUNCT
hassl-2227	93	2	2016	2016	NUM
hassl-2227	93	3	)	)	PUNCT
hassl-2227	93	4	;	;	PUNCT
hassl-2227	93	5	yendrawati	yendrawati	NOUN
hassl-2227	93	6	(	(	PUNCT
hassl-2227	93	7	2015	2015	NUM
hassl-2227	93	8	)	)	PUNCT
hassl-2227	93	9	and	and	CCONJ
hassl-2227	93	10	handoyo	handoyo	PROPN
hassl-2227	93	11	&	&	CCONJ
hassl-2227	93	12	agustianingrum	agustianingrum	PROPN
hassl-2227	93	13	(	(	PUNCT
hassl-2227	93	14	2017	2017	NUM
hassl-2227	93	15	)	)	PUNCT
hassl-2227	93	16	,	,	PUNCT
hassl-2227	93	17	who	who	PRON
hassl-2227	93	18	found	find	VERB
hassl-2227	93	19	that	that	SCONJ
hassl-2227	93	20	the	the	DET
hassl-2227	93	21	independent	independent	ADJ
hassl-2227	93	22	audit	audit	NOUN
hassl-2227	93	23	committee	committee	NOUN
hassl-2227	93	24	had	have	VERB
hassl-2227	93	25	a	a	DET
hassl-2227	93	26	negative	negative	ADJ
hassl-2227	93	27	effect	effect	NOUN
hassl-2227	93	28	on	on	ADP
hassl-2227	93	29	earnings	earning	NOUN
hassl-2227	93	30	management	management	NOUN
hassl-2227	93	31	.	.	PUNCT
hassl-2227	94	1	meanwhile	meanwhile	ADV
hassl-2227	94	2	,	,	PUNCT
hassl-2227	94	3	according	accord	VERB
hassl-2227	94	4	to	to	ADP
hassl-2227	94	5	the	the	DET
hassl-2227	94	6	results	result	NOUN
hassl-2227	94	7	of	of	ADP
hassl-2227	94	8	research	research	NOUN
hassl-2227	94	9	by	by	ADP
hassl-2227	94	10	sun	sun	PROPN
hassl-2227	94	11	,	,	PUNCT
hassl-2227	94	12	lan	lan	PROPN
hassl-2227	94	13	,	,	PUNCT
hassl-2227	94	14	&	&	CCONJ
hassl-2227	94	15	liu	liu	PROPN
hassl-2227	94	16	(	(	PUNCT
hassl-2227	94	17	2014	2014	NUM
hassl-2227	94	18	)	)	PUNCT
hassl-2227	94	19	,	,	PUNCT
hassl-2227	94	20	the	the	DET
hassl-2227	94	21	existence	existence	NOUN
hassl-2227	94	22	of	of	ADP
hassl-2227	94	23	an	an	DET
hassl-2227	94	24	independent	independent	ADJ
hassl-2227	94	25	audit	audit	NOUN
hassl-2227	94	26	committee	committee	NOUN
hassl-2227	94	27	was	be	AUX
hassl-2227	94	28	found	find	VERB
hassl-2227	94	29	to	to	PART
hassl-2227	94	30	have	have	VERB
hassl-2227	94	31	a	a	DET
hassl-2227	94	32	positive	positive	ADJ
hassl-2227	94	33	effect	effect	NOUN
hassl-2227	94	34	on	on	ADP
hassl-2227	94	35	earnings	earning	NOUN
hassl-2227	94	36	management	management	NOUN
hassl-2227	94	37	practices	practice	NOUN
hassl-2227	94	38	.	.	PUNCT
hassl-2227	95	1	another	another	DET
hassl-2227	95	2	variable	variable	NOUN
hassl-2227	95	3	that	that	PRON
hassl-2227	95	4	was	be	AUX
hassl-2227	95	5	also	also	ADV
hassl-2227	95	6	investigated	investigate	VERB
hassl-2227	95	7	by	by	ADP
hassl-2227	95	8	previous	previous	ADJ
hassl-2227	95	9	researchers	researcher	NOUN
hassl-2227	95	10	is	be	AUX
hassl-2227	95	11	the	the	DET
hassl-2227	95	12	managerial	managerial	ADJ
hassl-2227	95	13	ownership	ownership	NOUN
hassl-2227	95	14	variable	variable	NOUN
hassl-2227	95	15	.	.	PUNCT
hassl-2227	96	1	the	the	DET
hassl-2227	96	2	results	result	NOUN
hassl-2227	96	3	of	of	ADP
hassl-2227	96	4	research	research	NOUN
hassl-2227	96	5	conducted	conduct	VERB
hassl-2227	96	6	by	by	ADP
hassl-2227	96	7	alves	alves	PROPN
hassl-2227	96	8	(	(	PUNCT
hassl-2227	96	9	2012	2012	NUM
hassl-2227	96	10	)	)	PUNCT
hassl-2227	96	11	;	;	PUNCT
hassl-2227	96	12	syarifuddin	syarifuddin	VERB
hassl-2227	96	13	(	(	PUNCT
hassl-2227	96	14	2013	2013	NUM
hassl-2227	96	15	)	)	PUNCT
hassl-2227	96	16	;	;	PUNCT
hassl-2227	96	17	mansor	mansor	PROPN
hassl-2227	96	18	et	et	PROPN
hassl-2227	96	19	al	al	PROPN
hassl-2227	96	20	.	.	PROPN
hassl-2227	97	1	(	(	PUNCT
hassl-2227	97	2	2013	2013	NUM
hassl-2227	97	3	)	)	PUNCT
hassl-2227	97	4	;	;	PUNCT
hassl-2227	98	1	sinan	sinan	PROPN
hassl-2227	98	2	et	et	PROPN
hassl-2227	98	3	al	al	PROPN
hassl-2227	98	4	.	.	PROPN
hassl-2227	99	1	(	(	PUNCT
hassl-2227	99	2	2016	2016	NUM
hassl-2227	99	3	)	)	PUNCT
hassl-2227	99	4	and	and	CCONJ
hassl-2227	99	5	handoyo	handoyo	PROPN
hassl-2227	99	6	&	&	CCONJ
hassl-2227	99	7	agustianingrum	agustianingrum	PROPN
hassl-2227	99	8	(	(	PUNCT
hassl-2227	99	9	2017	2017	NUM
hassl-2227	99	10	)	)	PUNCT
hassl-2227	99	11	evidenced	evidence	VERB
hassl-2227	99	12	that	that	SCONJ
hassl-2227	99	13	managerial	managerial	ADJ
hassl-2227	99	14	ownership	ownership	NOUN
hassl-2227	99	15	had	have	VERB
hassl-2227	99	16	a	a	DET
hassl-2227	99	17	significant	significant	ADJ
hassl-2227	99	18	negative	negative	ADJ
hassl-2227	99	19	effect	effect	NOUN
hassl-2227	99	20	on	on	ADP
hassl-2227	99	21	earnings	earning	NOUN
hassl-2227	99	22	management	management	NOUN
hassl-2227	99	23	,	,	PUNCT
hassl-2227	99	24	while	while	SCONJ
hassl-2227	99	25	research	research	NOUN
hassl-2227	99	26	conducted	conduct	VERB
hassl-2227	99	27	by	by	ADP
hassl-2227	99	28	rahmawati	rahmawati	NOUN
hassl-2227	99	29	(	(	PUNCT
hassl-2227	99	30	2013	2013	NUM
hassl-2227	99	31	)	)	PUNCT
hassl-2227	99	32	;	;	PUNCT
hassl-2227	99	33	hermiyetti	hermiyetti	PROPN
hassl-2227	99	34	&	&	CCONJ
hassl-2227	99	35	manik	manik	PROPN
hassl-2227	99	36	(	(	PUNCT
hassl-2227	99	37	2013	2013	NUM
hassl-2227	99	38	)	)	PUNCT
hassl-2227	99	39	;	;	PUNCT
hassl-2227	99	40	yendrawati	yendrawati	NOUN
hassl-2227	99	41	(	(	PUNCT
hassl-2227	99	42	2015	2015	NUM
hassl-2227	99	43	)	)	PUNCT
hassl-2227	99	44	;	;	PUNCT
hassl-2227	99	45	dewi	dewi	PROPN
hassl-2227	99	46	et	et	PROPN
hassl-2227	99	47	al	al	PROPN
hassl-2227	99	48	.	.	PROPN
hassl-2227	100	1	(	(	PUNCT
hassl-2227	100	2	2016	2016	NUM
hassl-2227	100	3	)	)	PUNCT
hassl-2227	100	4	and	and	CCONJ
hassl-2227	100	5	khosheghbal	khosheghbal	PROPN
hassl-2227	100	6	et	et	PROPN
hassl-2227	100	7	al	al	PROPN
hassl-2227	100	8	.	.	PROPN
hassl-2227	101	1	(	(	PUNCT
hassl-2227	101	2	2017	2017	NUM
hassl-2227	101	3	)	)	PUNCT
hassl-2227	101	4	in	in	ADP
hassl-2227	101	5	iran	iran	PROPN
hassl-2227	101	6	proved	prove	VERB
hassl-2227	101	7	that	that	SCONJ
hassl-2227	101	8	managerial	managerial	ADJ
hassl-2227	101	9	ownership	ownership	NOUN
hassl-2227	101	10	has	have	VERB
hassl-2227	101	11	no	no	DET
hassl-2227	101	12	effect	effect	NOUN
hassl-2227	101	13	on	on	ADP
hassl-2227	101	14	earnings	earning	NOUN
hassl-2227	101	15	management	management	NOUN
hassl-2227	101	16	.	.	PUNCT
hassl-2227	102	1	from	from	ADP
hassl-2227	102	2	some	some	PRON
hassl-2227	102	3	of	of	ADP
hassl-2227	102	4	the	the	DET
hassl-2227	102	5	results	result	NOUN
hassl-2227	102	6	of	of	ADP
hassl-2227	102	7	the	the	DET
hassl-2227	102	8	research	research	NOUN
hassl-2227	102	9	mentioned	mention	VERB
hassl-2227	102	10	above	above	ADV
hassl-2227	102	11	,	,	PUNCT
hassl-2227	102	12	we	we	PRON
hassl-2227	102	13	can	can	AUX
hassl-2227	102	14	conclude	conclude	VERB
hassl-2227	102	15	that	that	SCONJ
hassl-2227	102	16	the	the	DET
hassl-2227	102	17	results	result	NOUN
hassl-2227	102	18	of	of	ADP
hassl-2227	102	19	these	these	DET
hassl-2227	102	20	studies	study	NOUN
hassl-2227	102	21	still	still	ADV
hassl-2227	102	22	show	show	VERB
hassl-2227	102	23	inconsistencies	inconsistency	NOUN
hassl-2227	102	24	.	.	PUNCT
hassl-2227	103	1	this	this	PRON
hassl-2227	103	2	could	could	AUX
hassl-2227	103	3	also	also	ADV
hassl-2227	103	4	be	be	AUX
hassl-2227	103	5	due	due	ADJ
hassl-2227	103	6	to	to	ADP
hassl-2227	103	7	the	the	DET
hassl-2227	103	8	fact	fact	NOUN
hassl-2227	103	9	that	that	SCONJ
hassl-2227	103	10	,	,	PUNCT
hassl-2227	103	11	at	at	ADP
hassl-2227	103	12	the	the	DET
hassl-2227	103	13	time	time	NOUN
hassl-2227	103	14	of	of	ADP
hassl-2227	103	15	the	the	DET
hassl-2227	103	16	research	research	NOUN
hassl-2227	103	17	,	,	PUNCT
hassl-2227	103	18	the	the	DET
hassl-2227	103	19	data	datum	NOUN
hassl-2227	103	20	were	be	AUX
hassl-2227	103	21	taken	take	VERB
hassl-2227	103	22	from	from	ADP
hassl-2227	103	23	banks	bank	NOUN
hassl-2227	103	24	that	that	PRON
hassl-2227	103	25	were	be	AUX
hassl-2227	103	26	in	in	ADP
hassl-2227	103	27	a	a	DET
hassl-2227	103	28	stable	stable	ADJ
hassl-2227	103	29	condition	condition	NOUN
hassl-2227	103	30	.	.	PUNCT
hassl-2227	104	1	in	in	ADP
hassl-2227	104	2	contrast	contrast	NOUN
hassl-2227	104	3	to	to	ADP
hassl-2227	104	4	this	this	DET
hassl-2227	104	5	study	study	NOUN
hassl-2227	104	6	,	,	PUNCT
hassl-2227	104	7	the	the	DET
hassl-2227	104	8	data	datum	NOUN
hassl-2227	104	9	were	be	AUX
hassl-2227	104	10	taken	take	VERB
hassl-2227	104	11	from	from	ADP
hassl-2227	104	12	banks	bank	NOUN
hassl-2227	104	13	which	which	PRON
hassl-2227	104	14	,	,	PUNCT
hassl-2227	104	15	in	in	ADP
hassl-2227	104	16	the	the	DET
hassl-2227	104	17	period	period	NOUN
hassl-2227	104	18	from	from	ADP
hassl-2227	104	19	2015	2015	NUM
hassl-2227	104	20	to	to	ADP
hassl-2227	104	21	2017	2017	NUM
hassl-2227	104	22	,	,	PUNCT
hassl-2227	104	23	were	be	AUX
hassl-2227	104	24	experiencing	experience	VERB
hassl-2227	104	25	problems	problem	NOUN
hassl-2227	104	26	that	that	PRON
hassl-2227	104	27	were	be	AUX
hassl-2227	104	28	closely	closely	ADV
hassl-2227	104	29	related	relate	VERB
hassl-2227	104	30	to	to	ADP
hassl-2227	104	31	earnings	earning	NOUN
hassl-2227	104	32	management	management	NOUN
hassl-2227	104	33	practices	practice	NOUN
hassl-2227	104	34	.	.	PUNCT
hassl-2227	105	1	2.3	2.3	NUM
hassl-2227	105	2	.	.	PUNCT
hassl-2227	105	3	dividend	dividend	NOUN
hassl-2227	105	4	policy	policy	NOUN
hassl-2227	105	5	and	and	CCONJ
hassl-2227	105	6	earnings	earning	NOUN
hassl-2227	105	7	management	management	NOUN
hassl-2227	105	8	there	there	PRON
hassl-2227	105	9	are	be	VERB
hassl-2227	105	10	three	three	NUM
hassl-2227	105	11	arguments	argument	NOUN
hassl-2227	105	12	regarding	regard	VERB
hassl-2227	105	13	dividend	dividend	NOUN
hassl-2227	105	14	policy	policy	NOUN
hassl-2227	105	15	relating	relate	VERB
hassl-2227	105	16	to	to	ADP
hassl-2227	105	17	companies	company	NOUN
hassl-2227	105	18	that	that	PRON
hassl-2227	105	19	are	be	AUX
hassl-2227	105	20	still	still	ADV
hassl-2227	105	21	being	be	AUX
hassl-2227	105	22	debated	debate	VERB
hassl-2227	105	23	.	.	PUNCT
hassl-2227	106	1	this	this	PRON
hassl-2227	106	2	happens	happen	VERB
hassl-2227	106	3	because	because	SCONJ
hassl-2227	106	4	dividends	dividend	NOUN
hassl-2227	106	5	are	be	AUX
hassl-2227	106	6	still	still	ADV
hassl-2227	106	7	regarded	regard	VERB
hassl-2227	106	8	as	as	ADP
hassl-2227	106	9	confusing	confusing	ADJ
hassl-2227	106	10	(	(	PUNCT
hassl-2227	106	11	dividend	dividend	NOUN
hassl-2227	106	12	puzzle	puzzle	NOUN
hassl-2227	106	13	)	)	PUNCT
hassl-2227	106	14	.	.	PUNCT
hassl-2227	107	1	the	the	DET
hassl-2227	107	2	argument	argument	NOUN
hassl-2227	107	3	was	be	AUX
hassl-2227	107	4	put	put	VERB
hassl-2227	107	5	forward	forward	ADV
hassl-2227	107	6	by	by	ADP
hassl-2227	107	7	miller	miller	PROPN
hassl-2227	107	8	&	&	CCONJ
hassl-2227	107	9	modigliani	modigliani	PROPN
hassl-2227	107	10	(	(	PUNCT
hassl-2227	107	11	1961	1961	NUM
hassl-2227	107	12	)	)	PUNCT
hassl-2227	107	13	;	;	PUNCT
hassl-2227	107	14	lintner	lintner	X
hassl-2227	107	15	(	(	PUNCT
hassl-2227	107	16	1962	1962	NUM
hassl-2227	107	17	)	)	PUNCT
hassl-2227	107	18	;	;	PUNCT
hassl-2227	107	19	gordon	gordon	PROPN
hassl-2227	107	20	(	(	PUNCT
hassl-2227	107	21	1960	1960	NUM
hassl-2227	107	22	)	)	PUNCT
hassl-2227	107	23	,	,	PUNCT
hassl-2227	107	24	and	and	CCONJ
hassl-2227	107	25	litzenberger	litzenberger	NOUN
hassl-2227	107	26	&	&	CCONJ
hassl-2227	107	27	ramaswamy	ramaswamy	ADJ
hassl-2227	107	28	(	(	PUNCT
hassl-2227	107	29	1982	1982	NUM
hassl-2227	107	30	)	)	PUNCT
hassl-2227	107	31	,	,	PUNCT
hassl-2227	107	32	who	who	PRON
hassl-2227	107	33	explained	explain	VERB
hassl-2227	107	34	it	it	PRON
hassl-2227	107	35	with	with	ADP
hassl-2227	107	36	three	three	NUM
hassl-2227	107	37	theories	theory	NOUN
hassl-2227	107	38	.	.	PUNCT
hassl-2227	108	1	the	the	DET
hassl-2227	108	2	first	first	ADJ
hassl-2227	108	3	is	be	AUX
hassl-2227	108	4	the	the	DET
hassl-2227	108	5	theory	theory	NOUN
hassl-2227	108	6	of	of	ADP
hassl-2227	108	7	miller	miller	PROPN
hassl-2227	108	8	&	&	CCONJ
hassl-2227	108	9	modigliani	modigliani	PROPN
hassl-2227	108	10	(	(	PUNCT
hassl-2227	108	11	1961	1961	NUM
hassl-2227	108	12	)	)	PUNCT
hassl-2227	108	13	,	,	PUNCT
hassl-2227	108	14	which	which	PRON
hassl-2227	108	15	states	state	VERB
hassl-2227	108	16	that	that	SCONJ
hassl-2227	108	17	dividends	dividend	NOUN
hassl-2227	108	18	are	be	AUX
hassl-2227	108	19	irrelevant	irrelevant	ADJ
hassl-2227	108	20	,	,	PUNCT
hassl-2227	108	21	and	and	CCONJ
hassl-2227	108	22	that	that	PRON
hassl-2227	108	23	dividend	dividend	NOUN
hassl-2227	108	24	payments	payment	NOUN
hassl-2227	108	25	have	have	VERB
hassl-2227	108	26	no	no	DET
hassl-2227	108	27	effect	effect	NOUN
hassl-2227	108	28	on	on	ADP
hassl-2227	108	29	the	the	DET
hassl-2227	108	30	welfare	welfare	NOUN
hassl-2227	108	31	of	of	ADP
hassl-2227	108	32	shareholders	shareholder	NOUN
hassl-2227	108	33	.	.	PUNCT
hassl-2227	109	1	the	the	DET
hassl-2227	109	2	second	second	ADJ
hassl-2227	109	3	theory	theory	NOUN
hassl-2227	109	4	states	state	VERB
hassl-2227	109	5	that	that	SCONJ
hassl-2227	109	6	dividends	dividend	NOUN
hassl-2227	109	7	can	can	AUX
hassl-2227	109	8	increase	increase	VERB
hassl-2227	109	9	shareholder	shareholder	NOUN
hassl-2227	109	10	welfare	welfare	NOUN
hassl-2227	109	11	.	.	PUNCT
hassl-2227	110	1	gordon	gordon	PROPN
hassl-2227	110	2	and	and	CCONJ
hassl-2227	110	3	lintner	lintner	PROPN
hassl-2227	110	4	's	's	PART
hassl-2227	110	5	theory	theory	NOUN
hassl-2227	110	6	suggests	suggest	VERB
hassl-2227	110	7	that	that	SCONJ
hassl-2227	110	8	the	the	PRON
hassl-2227	110	9	higher	high	ADJ
hassl-2227	110	10	the	the	DET
hassl-2227	110	11	dividend	dividend	NOUN
hassl-2227	110	12	payout	payout	NOUN
hassl-2227	110	13	ratio	ratio	NOUN
hassl-2227	110	14	(	(	PUNCT
hassl-2227	110	15	dpr	dpr	PROPN
hassl-2227	110	16	)	)	PUNCT
hassl-2227	110	17	,	,	PUNCT
hassl-2227	110	18	the	the	PRON
hassl-2227	110	19	higher	high	ADJ
hassl-2227	110	20	the	the	DET
hassl-2227	110	21	firm	firm	ADJ
hassl-2227	110	22	value	value	NOUN
hassl-2227	110	23	.	.	PUNCT
hassl-2227	111	1	investors	investor	NOUN
hassl-2227	111	2	prefer	prefer	VERB
hassl-2227	111	3	to	to	PART
hassl-2227	111	4	receive	receive	VERB
hassl-2227	111	5	dividend	dividend	NOUN
hassl-2227	111	6	payments	payment	NOUN
hassl-2227	111	7	at	at	ADP
hassl-2227	111	8	the	the	DET
hassl-2227	111	9	present	present	ADJ
hassl-2227	111	10	time	time	NOUN
hassl-2227	111	11	rather	rather	ADV
hassl-2227	111	12	than	than	ADP
hassl-2227	111	13	having	have	VERB
hassl-2227	111	14	to	to	PART
hassl-2227	111	15	wait	wait	VERB
hassl-2227	111	16	for	for	ADP
hassl-2227	111	17	capital	capital	NOUN
hassl-2227	111	18	gains	gain	NOUN
hassl-2227	111	19	from	from	ADP
hassl-2227	111	20	retained	retain	VERB
hassl-2227	111	21	earnings	earning	NOUN
hassl-2227	111	22	.	.	PUNCT
hassl-2227	112	1	this	this	DET
hassl-2227	112	2	gordon	gordon	PROPN
hassl-2227	112	3	–	–	PUNCT
hassl-2227	112	4	lintner	lintner	NOUN
hassl-2227	112	5	view	view	NOUN
hassl-2227	112	6	by	by	ADP
hassl-2227	112	7	modiglianimiller	modiglianimiller	NOUN
hassl-2227	112	8	was	be	AUX
hassl-2227	112	9	named	name	VERB
hassl-2227	112	10	the	the	DET
hassl-2227	112	11	bird	bird	NOUN
hassl-2227	112	12	-	-	PUNCT
hassl-2227	112	13	in	in	ADP
hassl-2227	112	14	-	-	PUNCT
hassl-2227	112	15	the	the	DET
hassl-2227	112	16	-	-	PUNCT
hassl-2227	112	17	hand	hand	NOUN
hassl-2227	112	18	fallacy	fallacy	NOUN
hassl-2227	112	19	,	,	PUNCT
hassl-2227	112	20	also	also	ADV
hassl-2227	112	21	known	know	VERB
hassl-2227	112	22	as	as	ADP
hassl-2227	112	23	the	the	DET
hassl-2227	112	24	bird	bird	NOUN
hassl-2227	112	25	-	-	PUNCT
hassl-2227	112	26	in	in	ADP
hassl-2227	112	27	-	-	PUNCT
hassl-2227	112	28	hand	hand	NOUN
hassl-2227	112	29	theory	theory	NOUN
hassl-2227	112	30	.	.	PUNCT
hassl-2227	113	1	the	the	DET
hassl-2227	113	2	third	third	ADJ
hassl-2227	113	3	theory	theory	NOUN
hassl-2227	113	4	states	state	VERB
hassl-2227	113	5	that	that	SCONJ
hassl-2227	113	6	dividends	dividend	NOUN
hassl-2227	113	7	reduce	reduce	VERB
hassl-2227	113	8	the	the	DET
hassl-2227	113	9	level	level	NOUN
hassl-2227	113	10	of	of	ADP
hassl-2227	113	11	shareholder	shareholder	NOUN
hassl-2227	113	12	welfare	welfare	NOUN
hassl-2227	113	13	.	.	PUNCT
hassl-2227	114	1	earnings	earning	NOUN
hassl-2227	114	2	management	management	NOUN
hassl-2227	114	3	is	be	AUX
hassl-2227	114	4	carried	carry	VERB
hassl-2227	114	5	out	out	ADP
hassl-2227	114	6	regardless	regardless	ADV
hassl-2227	114	7	of	of	ADP
hassl-2227	114	8	the	the	DET
hassl-2227	114	9	differences	difference	NOUN
hassl-2227	114	10	in	in	ADP
hassl-2227	114	11	interests	interest	NOUN
hassl-2227	114	12	between	between	ADP
hassl-2227	114	13	the	the	DET
hassl-2227	114	14	management	management	NOUN
hassl-2227	114	15	and	and	CCONJ
hassl-2227	114	16	the	the	DET
hassl-2227	114	17	principal	principal	NOUN
hassl-2227	114	18	(	(	PUNCT
hassl-2227	114	19	who	who	PRON
hassl-2227	114	20	has	have	VERB
hassl-2227	114	21	a	a	DET
hassl-2227	114	22	role	role	NOUN
hassl-2227	114	23	in	in	ADP
hassl-2227	114	24	determining	determine	VERB
hassl-2227	114	25	the	the	DET
hassl-2227	114	26	company	company	NOUN
hassl-2227	114	27	's	's	PART
hassl-2227	114	28	dividend	dividend	NOUN
hassl-2227	114	29	policy	policy	NOUN
hassl-2227	114	30	)	)	PUNCT
hassl-2227	114	31	.	.	PUNCT
hassl-2227	115	1	the	the	DET
hassl-2227	115	2	size	size	NOUN
hassl-2227	115	3	of	of	ADP
hassl-2227	115	4	the	the	DET
hassl-2227	115	5	dpr	dpr	PROPN
hassl-2227	115	6	can	can	AUX
hassl-2227	115	7	be	be	AUX
hassl-2227	115	8	influenced	influence	VERB
hassl-2227	115	9	by	by	ADP
hassl-2227	115	10	the	the	DET
hassl-2227	115	11	decision	decision	NOUN
hassl-2227	115	12	of	of	ADP
hassl-2227	115	13	the	the	DET
hassl-2227	115	14	general	general	ADJ
hassl-2227	115	15	meeting	meeting	NOUN
hassl-2227	115	16	of	of	ADP
hassl-2227	115	17	shareholders	shareholder	NOUN
hassl-2227	115	18	(	(	PUNCT
hassl-2227	115	19	gms	gms	NOUN
hassl-2227	115	20	)	)	PUNCT
hassl-2227	115	21	.	.	PUNCT
hassl-2227	116	1	the	the	DET
hassl-2227	116	2	decision	decision	NOUN
hassl-2227	116	3	to	to	PART
hassl-2227	116	4	produce	produce	VERB
hassl-2227	116	5	the	the	DET
hassl-2227	116	6	size	size	NOUN
hassl-2227	116	7	of	of	ADP
hassl-2227	116	8	the	the	DET
hassl-2227	116	9	company	company	NOUN
hassl-2227	116	10	's	's	PART
hassl-2227	116	11	dpr	dpr	NOUN
hassl-2227	116	12	can	can	AUX
hassl-2227	116	13	not	not	PART
hassl-2227	116	14	necessarily	necessarily	ADV
hassl-2227	116	15	be	be	AUX
hassl-2227	116	16	detected	detect	VERB
hassl-2227	116	17	by	by	ADP
hassl-2227	116	18	the	the	DET
hassl-2227	116	19	management	management	NOUN
hassl-2227	116	20	(	(	PUNCT
hassl-2227	116	21	sulistiyawati	sulistiyawati	PROPN
hassl-2227	116	22	,	,	PUNCT
hassl-2227	116	23	2013	2013	NUM
hassl-2227	116	24	)	)	PUNCT
hassl-2227	116	25	.	.	PUNCT
hassl-2227	117	1	research	research	NOUN
hassl-2227	117	2	conducted	conduct	VERB
hassl-2227	117	3	by	by	ADP
hassl-2227	117	4	handoyo	handoyo	PROPN
hassl-2227	117	5	&	&	CCONJ
hassl-2227	117	6	fathurrizki	fathurrizki	PROPN
hassl-2227	117	7	(	(	PUNCT
hassl-2227	117	8	2018	2018	NUM
hassl-2227	117	9	)	)	PUNCT
hassl-2227	117	10	found	find	VERB
hassl-2227	117	11	that	that	SCONJ
hassl-2227	117	12	dividend	dividend	NOUN
hassl-2227	117	13	policy	policy	NOUN
hassl-2227	117	14	had	have	VERB
hassl-2227	117	15	a	a	DET
hassl-2227	117	16	positive	positive	ADJ
hassl-2227	117	17	and	and	CCONJ
hassl-2227	117	18	significant	significant	ADJ
hassl-2227	117	19	effect	effect	NOUN
hassl-2227	117	20	on	on	ADP
hassl-2227	117	21	income	income	NOUN
hassl-2227	117	22	smoothing	smoothing	NOUN
hassl-2227	117	23	practices	practice	NOUN
hassl-2227	117	24	in	in	ADP
hassl-2227	117	25	indonesia	indonesia	PROPN
hassl-2227	117	26	in	in	ADP
hassl-2227	117	27	the	the	DET
hassl-2227	117	28	mining	mining	NOUN
hassl-2227	117	29	sector	sector	NOUN
hassl-2227	117	30	.	.	PUNCT
hassl-2227	118	1	however	however	ADV
hassl-2227	118	2	,	,	PUNCT
hassl-2227	118	3	research	research	NOUN
hassl-2227	118	4	conducted	conduct	VERB
hassl-2227	118	5	by	by	ADP
hassl-2227	118	6	haider	haider	PROPN
hassl-2227	118	7	(	(	PUNCT
hassl-2227	118	8	2012	2012	NUM
hassl-2227	118	9	)	)	PUNCT
hassl-2227	118	10	in	in	ADP
hassl-2227	118	11	pakistan	pakistan	PROPN
hassl-2227	118	12	proved	prove	VERB
hassl-2227	118	13	that	that	SCONJ
hassl-2227	118	14	there	there	PRON
hassl-2227	118	15	was	be	VERB
hassl-2227	118	16	no	no	DET
hassl-2227	118	17	relationship	relationship	NOUN
hassl-2227	118	18	between	between	ADP
hassl-2227	118	19	dividend	dividend	NOUN
hassl-2227	118	20	policy	policy	NOUN
hassl-2227	118	21	and	and	CCONJ
hassl-2227	118	22	earnings	earning	NOUN
hassl-2227	118	23	management	management	NOUN
hassl-2227	118	24	.	.	PUNCT
hassl-2227	119	1	while	while	SCONJ
hassl-2227	119	2	the	the	DET
hassl-2227	119	3	research	research	NOUN
hassl-2227	119	4	conducted	conduct	VERB
hassl-2227	119	5	by	by	ADP
hassl-2227	119	6	he	he	PRON
hassl-2227	119	7	et	et	PROPN
hassl-2227	119	8	al	al	PROPN
hassl-2227	119	9	.	.	PROPN
hassl-2227	119	10	(	(	PUNCT
hassl-2227	119	11	2017	2017	NUM
hassl-2227	119	12	)	)	PUNCT
hassl-2227	119	13	of	of	ADP
hassl-2227	119	14	29	29	NUM
hassl-2227	119	15	countries	country	NOUN
hassl-2227	119	16	proved	prove	VERB
hassl-2227	119	17	that	that	SCONJ
hassl-2227	119	18	if	if	SCONJ
hassl-2227	119	19	there	there	PRON
hassl-2227	119	20	is	be	VERB
hassl-2227	119	21	a	a	DET
hassl-2227	119	22	dividend	dividend	NOUN
hassl-2227	119	23	policy	policy	NOUN
hassl-2227	119	24	,	,	PUNCT
hassl-2227	119	25	earnings	earning	NOUN
hassl-2227	119	26	management	management	NOUN
hassl-2227	119	27	will	will	AUX
hassl-2227	119	28	decrease	decrease	VERB
hassl-2227	119	29	.	.	PUNCT
hassl-2227	120	1	humanities	humanity	NOUN
hassl-2227	120	2	and	and	CCONJ
hassl-2227	120	3	social	social	ADJ
hassl-2227	120	4	sciences	science	NOUN
hassl-2227	120	5	letters	letter	NOUN
hassl-2227	120	6	,	,	PUNCT
hassl-2227	120	7	2022	2022	NUM
hassl-2227	120	8	,	,	PUNCT
hassl-2227	120	9	10(1	10(1	NUM
hassl-2227	120	10	):	):	PUNCT
hassl-2227	120	11	11	11	NUM
hassl-2227	120	12	-	-	SYM
hassl-2227	120	13	26	26	NUM
hassl-2227	120	14	15	15	NUM
hassl-2227	120	15	©	©	PROPN
hassl-2227	120	16	2022	2022	NUM
hassl-2227	120	17	conscientia	conscientia	PROPN
hassl-2227	120	18	beam	beam	PROPN
hassl-2227	120	19	.	.	PUNCT
hassl-2227	121	1	all	all	DET
hassl-2227	121	2	rights	right	NOUN
hassl-2227	121	3	reserved	reserve	VERB
hassl-2227	121	4	.	.	PUNCT
hassl-2227	122	1	3	3	X
hassl-2227	122	2	.	.	X
hassl-2227	122	3	hypothesis	hypothesis	NOUN
hassl-2227	122	4	development	development	NOUN
hassl-2227	122	5	earnings	earning	NOUN
hassl-2227	122	6	management	management	NOUN
hassl-2227	122	7	practices	practice	NOUN
hassl-2227	122	8	can	can	AUX
hassl-2227	122	9	arise	arise	VERB
hassl-2227	122	10	as	as	ADP
hassl-2227	122	11	a	a	DET
hassl-2227	122	12	result	result	NOUN
hassl-2227	122	13	of	of	ADP
hassl-2227	122	14	agency	agency	NOUN
hassl-2227	122	15	problems	problem	NOUN
hassl-2227	122	16	that	that	PRON
hassl-2227	122	17	occur	occur	VERB
hassl-2227	122	18	due	due	ADP
hassl-2227	122	19	to	to	ADP
hassl-2227	122	20	a	a	DET
hassl-2227	122	21	misalignment	misalignment	NOUN
hassl-2227	122	22	of	of	ADP
hassl-2227	122	23	interests	interest	NOUN
hassl-2227	122	24	between	between	ADP
hassl-2227	122	25	the	the	DET
hassl-2227	122	26	owner	owner	NOUN
hassl-2227	122	27	(	(	PUNCT
hassl-2227	122	28	principal	principal	NOUN
hassl-2227	122	29	)	)	PUNCT
hassl-2227	122	30	and	and	CCONJ
hassl-2227	122	31	management	management	NOUN
hassl-2227	122	32	(	(	PUNCT
hassl-2227	122	33	agent	agent	NOUN
hassl-2227	122	34	)	)	PUNCT
hassl-2227	122	35	or	or	CCONJ
hassl-2227	122	36	what	what	PRON
hassl-2227	122	37	is	be	AUX
hassl-2227	122	38	known	know	VERB
hassl-2227	122	39	as	as	ADP
hassl-2227	122	40	the	the	DET
hassl-2227	122	41	agency	agency	NOUN
hassl-2227	122	42	problem	problem	NOUN
hassl-2227	122	43	.	.	PUNCT
hassl-2227	123	1	company	company	NOUN
hassl-2227	123	2	managers	manager	NOUN
hassl-2227	123	3	as	as	SCONJ
hassl-2227	123	4	agents	agent	NOUN
hassl-2227	123	5	are	be	AUX
hassl-2227	123	6	morally	morally	ADV
hassl-2227	123	7	responsible	responsible	ADJ
hassl-2227	123	8	for	for	ADP
hassl-2227	123	9	optimizing	optimize	VERB
hassl-2227	123	10	the	the	DET
hassl-2227	123	11	profits	profit	NOUN
hassl-2227	123	12	of	of	ADP
hassl-2227	123	13	shareholders	shareholder	NOUN
hassl-2227	123	14	,	,	PUNCT
hassl-2227	123	15	but	but	CCONJ
hassl-2227	123	16	on	on	ADP
hassl-2227	123	17	the	the	DET
hassl-2227	123	18	other	other	ADJ
hassl-2227	123	19	hand	hand	NOUN
hassl-2227	123	20	,	,	PUNCT
hassl-2227	123	21	managers	manager	NOUN
hassl-2227	123	22	also	also	ADV
hassl-2227	123	23	have	have	VERB
hassl-2227	123	24	an	an	DET
hassl-2227	123	25	interest	interest	NOUN
hassl-2227	123	26	in	in	ADP
hassl-2227	123	27	maximizing	maximize	VERB
hassl-2227	123	28	their	their	PRON
hassl-2227	123	29	own	own	ADJ
hassl-2227	123	30	welfare	welfare	NOUN
hassl-2227	123	31	.	.	PUNCT
hassl-2227	124	1	so	so	ADV
hassl-2227	124	2	there	there	PRON
hassl-2227	124	3	is	be	VERB
hassl-2227	124	4	a	a	DET
hassl-2227	124	5	high	high	ADJ
hassl-2227	124	6	possibility	possibility	NOUN
hassl-2227	124	7	that	that	SCONJ
hassl-2227	124	8	agents	agent	NOUN
hassl-2227	124	9	do	do	AUX
hassl-2227	124	10	not	not	PART
hassl-2227	124	11	always	always	ADV
hassl-2227	124	12	act	act	VERB
hassl-2227	124	13	in	in	ADP
hassl-2227	124	14	the	the	DET
hassl-2227	124	15	best	good	ADJ
hassl-2227	124	16	interests	interest	NOUN
hassl-2227	124	17	of	of	ADP
hassl-2227	124	18	company	company	NOUN
hassl-2227	124	19	owners	owner	NOUN
hassl-2227	124	20	(	(	PUNCT
hassl-2227	124	21	jensen	jensen	PROPN
hassl-2227	124	22	&	&	CCONJ
hassl-2227	124	23	meckling	meckling	PROPN
hassl-2227	124	24	,	,	PUNCT
hassl-2227	124	25	1976	1976	NUM
hassl-2227	124	26	)	)	PUNCT
hassl-2227	124	27	.	.	PUNCT
hassl-2227	125	1	in	in	ADP
hassl-2227	125	2	general	general	ADJ
hassl-2227	125	3	,	,	PUNCT
hassl-2227	125	4	the	the	DET
hassl-2227	125	5	existence	existence	NOUN
hassl-2227	125	6	of	of	ADP
hassl-2227	125	7	an	an	DET
hassl-2227	125	8	independent	independent	ADJ
hassl-2227	125	9	board	board	NOUN
hassl-2227	125	10	of	of	ADP
hassl-2227	125	11	commissioners	commissioner	NOUN
hassl-2227	125	12	will	will	AUX
hassl-2227	125	13	greatly	greatly	ADV
hassl-2227	125	14	affect	affect	VERB
hassl-2227	125	15	the	the	DET
hassl-2227	125	16	operational	operational	ADJ
hassl-2227	125	17	performance	performance	NOUN
hassl-2227	125	18	of	of	ADP
hassl-2227	125	19	the	the	DET
hassl-2227	125	20	company	company	NOUN
hassl-2227	125	21	(	(	PUNCT
hassl-2227	125	22	lin	lin	PROPN
hassl-2227	125	23	&	&	CCONJ
hassl-2227	125	24	minyen	minyen	PROPN
hassl-2227	125	25	,	,	PUNCT
hassl-2227	125	26	2014	2014	NUM
hassl-2227	125	27	)	)	PUNCT
hassl-2227	125	28	.	.	PUNCT
hassl-2227	126	1	this	this	PRON
hassl-2227	126	2	can	can	AUX
hassl-2227	126	3	be	be	AUX
hassl-2227	126	4	interpreted	interpret	VERB
hassl-2227	126	5	that	that	SCONJ
hassl-2227	126	6	the	the	DET
hassl-2227	126	7	presence	presence	NOUN
hassl-2227	126	8	of	of	ADP
hassl-2227	126	9	independent	independent	ADJ
hassl-2227	126	10	commissioners	commissioner	NOUN
hassl-2227	126	11	who	who	PRON
hassl-2227	126	12	can	can	AUX
hassl-2227	126	13	increase	increase	VERB
hassl-2227	126	14	supervisory	supervisory	ADJ
hassl-2227	126	15	actions	action	NOUN
hassl-2227	126	16	will	will	AUX
hassl-2227	126	17	also	also	ADV
hassl-2227	126	18	have	have	VERB
hassl-2227	126	19	an	an	DET
hassl-2227	126	20	impact	impact	NOUN
hassl-2227	126	21	on	on	ADP
hassl-2227	126	22	the	the	DET
hassl-2227	126	23	lower	low	ADJ
hassl-2227	126	24	use	use	NOUN
hassl-2227	126	25	of	of	ADP
hassl-2227	126	26	discretionary	discretionary	ADJ
hassl-2227	126	27	accruals	accrual	NOUN
hassl-2227	126	28	.	.	PUNCT
hassl-2227	127	1	research	research	NOUN
hassl-2227	127	2	conducted	conduct	VERB
hassl-2227	127	3	by	by	ADP
hassl-2227	127	4	chtourou	chtourou	PROPN
hassl-2227	127	5	et	et	PROPN
hassl-2227	127	6	al	al	PROPN
hassl-2227	127	7	.	.	PROPN
hassl-2227	128	1	(	(	PUNCT
hassl-2227	128	2	2001	2001	NUM
hassl-2227	128	3	)	)	PUNCT
hassl-2227	128	4	and	and	CCONJ
hassl-2227	128	5	xie	xie	PROPN
hassl-2227	128	6	et	et	PROPN
hassl-2227	128	7	al	al	PROPN
hassl-2227	128	8	.	.	PROPN
hassl-2227	129	1	(	(	PUNCT
hassl-2227	129	2	2003	2003	NUM
hassl-2227	129	3	)	)	PUNCT
hassl-2227	129	4	stated	state	VERB
hassl-2227	129	5	that	that	SCONJ
hassl-2227	129	6	the	the	DET
hassl-2227	129	7	proportion	proportion	NOUN
hassl-2227	129	8	of	of	ADP
hassl-2227	129	9	independent	independent	ADJ
hassl-2227	129	10	commissioners	commissioner	NOUN
hassl-2227	129	11	had	have	VERB
hassl-2227	129	12	a	a	DET
hassl-2227	129	13	negative	negative	ADJ
hassl-2227	129	14	effect	effect	NOUN
hassl-2227	129	15	on	on	ADP
hassl-2227	129	16	earnings	earning	NOUN
hassl-2227	129	17	management	management	NOUN
hassl-2227	129	18	.	.	PUNCT
hassl-2227	130	1	agency	agency	NOUN
hassl-2227	130	2	theory	theory	NOUN
hassl-2227	130	3	also	also	ADV
hassl-2227	130	4	explains	explain	VERB
hassl-2227	130	5	that	that	SCONJ
hassl-2227	130	6	the	the	DET
hassl-2227	130	7	owner	owner	NOUN
hassl-2227	130	8	delegates	delegate	VERB
hassl-2227	130	9	the	the	DET
hassl-2227	130	10	authority	authority	NOUN
hassl-2227	130	11	and	and	CCONJ
hassl-2227	130	12	responsibility	responsibility	NOUN
hassl-2227	130	13	of	of	ADP
hassl-2227	130	14	managing	manage	VERB
hassl-2227	130	15	the	the	DET
hassl-2227	130	16	company	company	NOUN
hassl-2227	130	17	to	to	ADP
hassl-2227	130	18	managers	manager	NOUN
hassl-2227	130	19	to	to	PART
hassl-2227	130	20	work	work	VERB
hassl-2227	130	21	on	on	ADP
hassl-2227	130	22	behalf	behalf	NOUN
hassl-2227	130	23	of	of	ADP
hassl-2227	130	24	and	and	CCONJ
hassl-2227	130	25	for	for	ADP
hassl-2227	130	26	the	the	DET
hassl-2227	130	27	benefit	benefit	NOUN
hassl-2227	130	28	of	of	ADP
hassl-2227	130	29	the	the	DET
hassl-2227	130	30	owner	owner	NOUN
hassl-2227	130	31	.	.	PUNCT
hassl-2227	131	1	this	this	DET
hassl-2227	131	2	delegation	delegation	NOUN
hassl-2227	131	3	of	of	ADP
hassl-2227	131	4	authority	authority	NOUN
hassl-2227	131	5	causes	cause	VERB
hassl-2227	131	6	managers	manager	NOUN
hassl-2227	131	7	to	to	PART
hassl-2227	131	8	have	have	VERB
hassl-2227	131	9	incentives	incentive	NOUN
hassl-2227	131	10	to	to	PART
hassl-2227	131	11	make	make	VERB
hassl-2227	131	12	decisions	decision	NOUN
hassl-2227	131	13	that	that	PRON
hassl-2227	131	14	can	can	AUX
hassl-2227	131	15	benefit	benefit	VERB
hassl-2227	131	16	themselves	themselves	PRON
hassl-2227	131	17	so	so	SCONJ
hassl-2227	131	18	that	that	SCONJ
hassl-2227	131	19	agency	agency	NOUN
hassl-2227	131	20	problems	problem	NOUN
hassl-2227	131	21	arise	arise	VERB
hassl-2227	131	22	between	between	ADP
hassl-2227	131	23	company	company	NOUN
hassl-2227	131	24	owners	owner	NOUN
hassl-2227	131	25	and	and	CCONJ
hassl-2227	131	26	managers	manager	NOUN
hassl-2227	131	27	(	(	PUNCT
hassl-2227	131	28	jensen	jensen	PROPN
hassl-2227	131	29	&	&	CCONJ
hassl-2227	131	30	meckling	meckling	PROPN
hassl-2227	131	31	,	,	PUNCT
hassl-2227	131	32	1976	1976	NUM
hassl-2227	131	33	)	)	PUNCT
hassl-2227	131	34	.	.	PUNCT
hassl-2227	132	1	to	to	PART
hassl-2227	132	2	avoid	avoid	VERB
hassl-2227	132	3	problems	problem	NOUN
hassl-2227	132	4	among	among	ADP
hassl-2227	132	5	interested	interested	ADJ
hassl-2227	132	6	parties	party	NOUN
hassl-2227	132	7	,	,	PUNCT
hassl-2227	132	8	agency	agency	NOUN
hassl-2227	132	9	theory	theory	NOUN
hassl-2227	132	10	requires	require	VERB
hassl-2227	132	11	disclosure	disclosure	NOUN
hassl-2227	132	12	of	of	ADP
hassl-2227	132	13	financial	financial	ADJ
hassl-2227	132	14	statements	statement	NOUN
hassl-2227	132	15	.	.	PUNCT
hassl-2227	133	1	audit	audit	NOUN
hassl-2227	133	2	committee	committee	NOUN
hassl-2227	133	3	members	member	NOUN
hassl-2227	133	4	play	play	VERB
hassl-2227	133	5	a	a	DET
hassl-2227	133	6	role	role	NOUN
hassl-2227	133	7	in	in	ADP
hassl-2227	133	8	assisting	assist	VERB
hassl-2227	133	9	the	the	DET
hassl-2227	133	10	board	board	NOUN
hassl-2227	133	11	of	of	ADP
hassl-2227	133	12	commissioners	commissioner	NOUN
hassl-2227	133	13	to	to	PART
hassl-2227	133	14	ensure	ensure	VERB
hassl-2227	133	15	that	that	SCONJ
hassl-2227	133	16	financial	financial	ADJ
hassl-2227	133	17	statements	statement	NOUN
hassl-2227	133	18	are	be	AUX
hassl-2227	133	19	presented	present	VERB
hassl-2227	133	20	fairly	fairly	ADV
hassl-2227	133	21	in	in	ADP
hassl-2227	133	22	accordance	accordance	NOUN
hassl-2227	133	23	with	with	ADP
hassl-2227	133	24	generally	generally	ADV
hassl-2227	133	25	accepted	accepted	ADJ
hassl-2227	133	26	accounting	accounting	NOUN
hassl-2227	133	27	principles	principle	NOUN
hassl-2227	133	28	,	,	PUNCT
hassl-2227	133	29	the	the	DET
hassl-2227	133	30	company	company	NOUN
hassl-2227	133	31	's	's	PART
hassl-2227	133	32	internal	internal	ADJ
hassl-2227	133	33	control	control	NOUN
hassl-2227	133	34	structure	structure	NOUN
hassl-2227	133	35	is	be	AUX
hassl-2227	133	36	well	well	ADV
hassl-2227	133	37	implemented	implement	VERB
hassl-2227	133	38	,	,	PUNCT
hassl-2227	133	39	internal	internal	ADJ
hassl-2227	133	40	and	and	CCONJ
hassl-2227	133	41	external	external	ADJ
hassl-2227	133	42	audits	audit	NOUN
hassl-2227	133	43	are	be	AUX
hassl-2227	133	44	carried	carry	VERB
hassl-2227	133	45	out	out	ADP
hassl-2227	133	46	in	in	ADP
hassl-2227	133	47	accordance	accordance	NOUN
hassl-2227	133	48	with	with	ADP
hassl-2227	133	49	applicable	applicable	ADJ
hassl-2227	133	50	auditing	auditing	NOUN
hassl-2227	133	51	standards	standard	NOUN
hassl-2227	133	52	,	,	PUNCT
hassl-2227	133	53	and	and	CCONJ
hassl-2227	133	54	follow	follow	VERB
hassl-2227	133	55	-	-	PUNCT
hassl-2227	133	56	up	up	ADP
hassl-2227	133	57	audit	audit	NOUN
hassl-2227	133	58	findings	finding	NOUN
hassl-2227	133	59	implemented	implement	VERB
hassl-2227	133	60	by	by	ADP
hassl-2227	133	61	management	management	NOUN
hassl-2227	133	62	(	(	PUNCT
hassl-2227	133	63	komite	komite	PROPN
hassl-2227	133	64	nasional	nasional	PROPN
hassl-2227	133	65	kebijakan	kebijakan	PROPN
hassl-2227	133	66	governance	governance	PROPN
hassl-2227	133	67	(	(	PUNCT
hassl-2227	133	68	kkng	kkng	PROPN
hassl-2227	133	69	)	)	PUNCT
hassl-2227	133	70	,	,	PUNCT
hassl-2227	133	71	2006	2006	NUM
hassl-2227	133	72	)	)	PUNCT
hassl-2227	133	73	.	.	PUNCT
hassl-2227	134	1	raja	raja	PROPN
hassl-2227	134	2	,	,	PUNCT
hassl-2227	134	3	anugerah	anugerah	PROPN
hassl-2227	134	4	,	,	PUNCT
hassl-2227	134	5	desmiyawati	desmiyawati	PROPN
hassl-2227	134	6	,	,	PUNCT
hassl-2227	134	7	&	&	CCONJ
hassl-2227	134	8	kamaliah	kamaliah	PROPN
hassl-2227	134	9	(	(	PUNCT
hassl-2227	134	10	2014	2014	NUM
hassl-2227	134	11	)	)	PUNCT
hassl-2227	134	12	and	and	CCONJ
hassl-2227	134	13	handoyo	handoyo	PROPN
hassl-2227	134	14	&	&	CCONJ
hassl-2227	134	15	agustianingrum	agustianingrum	PROPN
hassl-2227	134	16	(	(	PUNCT
hassl-2227	134	17	2017	2017	NUM
hassl-2227	134	18	)	)	PUNCT
hassl-2227	134	19	stated	state	VERB
hassl-2227	134	20	that	that	SCONJ
hassl-2227	134	21	an	an	DET
hassl-2227	134	22	independent	independent	ADJ
hassl-2227	134	23	audit	audit	NOUN
hassl-2227	134	24	committee	committee	NOUN
hassl-2227	134	25	would	would	AUX
hassl-2227	134	26	ensure	ensure	VERB
hassl-2227	134	27	quality	quality	NOUN
hassl-2227	134	28	financial	financial	ADJ
hassl-2227	134	29	reporting	reporting	NOUN
hassl-2227	134	30	,	,	PUNCT
hassl-2227	134	31	thereby	thereby	ADV
hassl-2227	134	32	minimizing	minimize	VERB
hassl-2227	134	33	the	the	DET
hassl-2227	134	34	occurrence	occurrence	NOUN
hassl-2227	134	35	of	of	ADP
hassl-2227	134	36	earnings	earning	NOUN
hassl-2227	134	37	management	management	NOUN
hassl-2227	134	38	.	.	PUNCT
hassl-2227	135	1	managerial	managerial	ADJ
hassl-2227	135	2	ownership	ownership	NOUN
hassl-2227	135	3	is	be	AUX
hassl-2227	135	4	share	share	NOUN
hassl-2227	135	5	ownership	ownership	NOUN
hassl-2227	135	6	by	by	ADP
hassl-2227	135	7	the	the	DET
hassl-2227	135	8	company	company	NOUN
hassl-2227	135	9	's	's	PART
hassl-2227	135	10	management	management	NOUN
hassl-2227	135	11	.	.	PUNCT
hassl-2227	136	1	one	one	NUM
hassl-2227	136	2	way	way	NOUN
hassl-2227	136	3	to	to	PART
hassl-2227	136	4	reduce	reduce	VERB
hassl-2227	136	5	conflict	conflict	NOUN
hassl-2227	136	6	between	between	ADP
hassl-2227	136	7	owners	owner	NOUN
hassl-2227	136	8	and	and	CCONJ
hassl-2227	136	9	managers	manager	NOUN
hassl-2227	136	10	can	can	AUX
hassl-2227	136	11	be	be	AUX
hassl-2227	136	12	done	do	VERB
hassl-2227	136	13	by	by	ADP
hassl-2227	136	14	offering	offer	VERB
hassl-2227	136	15	managers	manager	NOUN
hassl-2227	136	16	an	an	DET
hassl-2227	136	17	option	option	NOUN
hassl-2227	136	18	to	to	PART
hassl-2227	136	19	own	own	VERB
hassl-2227	136	20	company	company	NOUN
hassl-2227	136	21	shares	share	NOUN
hassl-2227	136	22	as	as	ADP
hassl-2227	136	23	managerial	managerial	ADJ
hassl-2227	136	24	compensation	compensation	NOUN
hassl-2227	136	25	.	.	PUNCT
hassl-2227	137	1	when	when	SCONJ
hassl-2227	137	2	associated	associate	VERB
hassl-2227	137	3	with	with	ADP
hassl-2227	137	4	agency	agency	NOUN
hassl-2227	137	5	theory	theory	NOUN
hassl-2227	137	6	,	,	PUNCT
hassl-2227	137	7	share	share	VERB
hassl-2227	137	8	ownership	ownership	NOUN
hassl-2227	137	9	by	by	ADP
hassl-2227	137	10	managers	manager	NOUN
hassl-2227	137	11	will	will	AUX
hassl-2227	137	12	encourage	encourage	VERB
hassl-2227	137	13	the	the	DET
hassl-2227	137	14	pooling	pooling	NOUN
hassl-2227	137	15	of	of	ADP
hassl-2227	137	16	interests	interest	NOUN
hassl-2227	137	17	between	between	ADP
hassl-2227	137	18	owners	owner	NOUN
hassl-2227	137	19	and	and	CCONJ
hassl-2227	137	20	managers	manager	NOUN
hassl-2227	137	21	of	of	ADP
hassl-2227	137	22	the	the	DET
hassl-2227	137	23	company	company	NOUN
hassl-2227	137	24	(	(	PUNCT
hassl-2227	137	25	jensen	jensen	PROPN
hassl-2227	137	26	&	&	CCONJ
hassl-2227	137	27	meckling	meckling	PROPN
hassl-2227	137	28	,	,	PUNCT
hassl-2227	137	29	1976	1976	NUM
hassl-2227	137	30	)	)	PUNCT
hassl-2227	137	31	.	.	PUNCT
hassl-2227	138	1	managers	manager	NOUN
hassl-2227	138	2	who	who	PRON
hassl-2227	138	3	are	be	AUX
hassl-2227	138	4	given	give	VERB
hassl-2227	138	5	the	the	DET
hassl-2227	138	6	authority	authority	NOUN
hassl-2227	138	7	to	to	PART
hassl-2227	138	8	manage	manage	VERB
hassl-2227	138	9	the	the	DET
hassl-2227	138	10	company	company	NOUN
hassl-2227	138	11	as	as	ADV
hassl-2227	138	12	well	well	ADV
hassl-2227	138	13	as	as	SCONJ
hassl-2227	138	14	stock	stock	NOUN
hassl-2227	138	15	options	option	NOUN
hassl-2227	138	16	will	will	AUX
hassl-2227	138	17	not	not	PART
hassl-2227	138	18	behave	behave	VERB
hassl-2227	138	19	opportunistically	opportunistically	ADV
hassl-2227	138	20	because	because	SCONJ
hassl-2227	138	21	the	the	DET
hassl-2227	138	22	company	company	NOUN
hassl-2227	138	23	is	be	AUX
hassl-2227	138	24	also	also	ADV
hassl-2227	138	25	theirs	theirs	ADJ
hassl-2227	138	26	.	.	PUNCT
hassl-2227	139	1	managers	manager	NOUN
hassl-2227	139	2	will	will	AUX
hassl-2227	139	3	tend	tend	VERB
hassl-2227	139	4	to	to	PART
hassl-2227	139	5	be	be	AUX
hassl-2227	139	6	careful	careful	ADJ
hassl-2227	139	7	in	in	ADP
hassl-2227	139	8	making	make	VERB
hassl-2227	139	9	decisions	decision	NOUN
hassl-2227	139	10	,	,	PUNCT
hassl-2227	139	11	because	because	SCONJ
hassl-2227	139	12	the	the	DET
hassl-2227	139	13	good	good	ADJ
hassl-2227	139	14	or	or	CCONJ
hassl-2227	139	15	bad	bad	ADJ
hassl-2227	139	16	of	of	ADP
hassl-2227	139	17	every	every	DET
hassl-2227	139	18	decision	decision	NOUN
hassl-2227	139	19	taken	take	VERB
hassl-2227	139	20	will	will	AUX
hassl-2227	139	21	have	have	VERB
hassl-2227	139	22	a	a	DET
hassl-2227	139	23	direct	direct	ADJ
hassl-2227	139	24	impact	impact	NOUN
hassl-2227	139	25	on	on	ADP
hassl-2227	139	26	the	the	DET
hassl-2227	139	27	welfare	welfare	NOUN
hassl-2227	139	28	of	of	ADP
hassl-2227	139	29	the	the	DET
hassl-2227	139	30	manager	manager	NOUN
hassl-2227	139	31	who	who	PRON
hassl-2227	139	32	is	be	AUX
hassl-2227	139	33	also	also	ADV
hassl-2227	139	34	the	the	DET
hassl-2227	139	35	owner	owner	NOUN
hassl-2227	139	36	of	of	ADP
hassl-2227	139	37	the	the	DET
hassl-2227	139	38	company	company	NOUN
hassl-2227	139	39	's	's	PART
hassl-2227	139	40	shares	share	NOUN
hassl-2227	139	41	(	(	PUNCT
hassl-2227	139	42	nastiti	nastiti	INTJ
hassl-2227	139	43	et	et	PROPN
hassl-2227	139	44	al	al	PROPN
hassl-2227	139	45	.	.	PROPN
hassl-2227	139	46	,	,	PUNCT
hassl-2227	139	47	2015	2015	NUM
hassl-2227	139	48	)	)	PUNCT
hassl-2227	139	49	.	.	PUNCT
hassl-2227	140	1	ujiyantho	ujiyantho	PROPN
hassl-2227	140	2	&	&	CCONJ
hassl-2227	140	3	scouts	scouts	PROPN
hassl-2227	140	4	(	(	PUNCT
hassl-2227	140	5	2007	2007	NUM
hassl-2227	140	6	)	)	PUNCT
hassl-2227	140	7	;	;	PUNCT
hassl-2227	140	8	handoyo	handoyo	PROPN
hassl-2227	140	9	&	&	CCONJ
hassl-2227	140	10	agustianingrum	agustianingrum	PROPN
hassl-2227	140	11	(	(	PUNCT
hassl-2227	140	12	2017	2017	NUM
hassl-2227	140	13	)	)	PUNCT
hassl-2227	140	14	and	and	CCONJ
hassl-2227	140	15	o’callaghan	o’callaghan	PROPN
hassl-2227	140	16	,	,	PUNCT
hassl-2227	140	17	ashton	ashton	PROPN
hassl-2227	140	18	,	,	PUNCT
hassl-2227	140	19	&	&	CCONJ
hassl-2227	140	20	hodgkinson	hodgkinson	PROPN
hassl-2227	140	21	(	(	PUNCT
hassl-2227	140	22	2018	2018	NUM
hassl-2227	140	23	)	)	PUNCT
hassl-2227	140	24	proved	prove	VERB
hassl-2227	140	25	that	that	SCONJ
hassl-2227	140	26	managerial	managerial	ADJ
hassl-2227	140	27	ownership	ownership	NOUN
hassl-2227	140	28	is	be	AUX
hassl-2227	140	29	able	able	ADJ
hassl-2227	140	30	to	to	PART
hassl-2227	140	31	become	become	VERB
hassl-2227	140	32	a	a	DET
hassl-2227	140	33	corporate	corporate	ADJ
hassl-2227	140	34	governance	governance	NOUN
hassl-2227	140	35	mechanism	mechanism	NOUN
hassl-2227	140	36	that	that	PRON
hassl-2227	140	37	can	can	AUX
hassl-2227	140	38	limit	limit	VERB
hassl-2227	140	39	earnings	earning	NOUN
hassl-2227	140	40	management	management	NOUN
hassl-2227	140	41	actions	action	NOUN
hassl-2227	140	42	.	.	PUNCT
hassl-2227	141	1	this	this	PRON
hassl-2227	141	2	means	mean	VERB
hassl-2227	141	3	that	that	SCONJ
hassl-2227	141	4	companies	company	NOUN
hassl-2227	141	5	with	with	ADP
hassl-2227	141	6	a	a	DET
hassl-2227	141	7	high	high	ADJ
hassl-2227	141	8	level	level	NOUN
hassl-2227	141	9	of	of	ADP
hassl-2227	141	10	managerial	managerial	ADJ
hassl-2227	141	11	ownership	ownership	NOUN
hassl-2227	141	12	are	be	AUX
hassl-2227	141	13	more	more	ADV
hassl-2227	141	14	likely	likely	ADJ
hassl-2227	141	15	to	to	PART
hassl-2227	141	16	reduce	reduce	VERB
hassl-2227	141	17	earnings	earning	NOUN
hassl-2227	141	18	management	management	NOUN
hassl-2227	141	19	practices	practice	NOUN
hassl-2227	141	20	.	.	PUNCT
hassl-2227	142	1	investors	investor	NOUN
hassl-2227	142	2	in	in	ADP
hassl-2227	142	3	assessing	assess	VERB
hassl-2227	142	4	the	the	DET
hassl-2227	142	5	company	company	NOUN
hassl-2227	142	6	really	really	ADV
hassl-2227	142	7	need	need	VERB
hassl-2227	142	8	information	information	NOUN
hassl-2227	142	9	related	relate	VERB
hassl-2227	142	10	to	to	ADP
hassl-2227	142	11	the	the	DET
hassl-2227	142	12	company	company	NOUN
hassl-2227	142	13	.	.	PUNCT
hassl-2227	143	1	one	one	NUM
hassl-2227	143	2	of	of	ADP
hassl-2227	143	3	them	they	PRON
hassl-2227	143	4	is	be	AUX
hassl-2227	143	5	information	information	NOUN
hassl-2227	143	6	about	about	ADP
hassl-2227	143	7	dividend	dividend	NOUN
hassl-2227	143	8	policy	policy	NOUN
hassl-2227	143	9	.	.	PUNCT
hassl-2227	144	1	dividend	dividend	NOUN
hassl-2227	144	2	policy	policy	NOUN
hassl-2227	144	3	is	be	AUX
hassl-2227	144	4	often	often	ADV
hassl-2227	144	5	considered	consider	VERB
hassl-2227	144	6	as	as	ADP
hassl-2227	144	7	a	a	DET
hassl-2227	144	8	signal	signal	NOUN
hassl-2227	144	9	for	for	ADP
hassl-2227	144	10	investors	investor	NOUN
hassl-2227	144	11	in	in	ADP
hassl-2227	144	12	assessing	assess	VERB
hassl-2227	144	13	the	the	DET
hassl-2227	144	14	good	good	NOUN
hassl-2227	144	15	or	or	CCONJ
hassl-2227	144	16	bad	bad	ADJ
hassl-2227	144	17	of	of	ADP
hassl-2227	144	18	the	the	DET
hassl-2227	144	19	company	company	NOUN
hassl-2227	144	20	.	.	PUNCT
hassl-2227	145	1	this	this	PRON
hassl-2227	145	2	is	be	AUX
hassl-2227	145	3	because	because	SCONJ
hassl-2227	145	4	dividend	dividend	NOUN
hassl-2227	145	5	policy	policy	NOUN
hassl-2227	145	6	can	can	AUX
hassl-2227	145	7	have	have	VERB
hassl-2227	145	8	an	an	DET
hassl-2227	145	9	effect	effect	NOUN
hassl-2227	145	10	on	on	ADP
hassl-2227	145	11	the	the	DET
hassl-2227	145	12	company	company	NOUN
hassl-2227	145	13	's	's	PART
hassl-2227	145	14	stock	stock	NOUN
hassl-2227	145	15	price	price	NOUN
hassl-2227	145	16	.	.	PUNCT
hassl-2227	146	1	dividend	dividend	NOUN
hassl-2227	146	2	announcements	announcement	NOUN
hassl-2227	146	3	are	be	AUX
hassl-2227	146	4	often	often	ADV
hassl-2227	146	5	considered	consider	VERB
hassl-2227	146	6	to	to	PART
hassl-2227	146	7	have	have	VERB
hassl-2227	146	8	information	information	NOUN
hassl-2227	146	9	content	content	NOUN
hassl-2227	146	10	if	if	SCONJ
hassl-2227	146	11	the	the	DET
hassl-2227	146	12	market	market	NOUN
hassl-2227	146	13	reacts	react	VERB
hassl-2227	146	14	when	when	SCONJ
hassl-2227	146	15	the	the	DET
hassl-2227	146	16	announcement	announcement	NOUN
hassl-2227	146	17	is	be	AUX
hassl-2227	146	18	received	receive	VERB
hassl-2227	146	19	by	by	ADP
hassl-2227	146	20	the	the	DET
hassl-2227	146	21	market	market	NOUN
hassl-2227	146	22	.	.	PUNCT
hassl-2227	147	1	dividend	dividend	NOUN
hassl-2227	147	2	policy	policy	NOUN
hassl-2227	147	3	is	be	AUX
hassl-2227	147	4	a	a	DET
hassl-2227	147	5	policy	policy	NOUN
hassl-2227	147	6	that	that	PRON
hassl-2227	147	7	is	be	AUX
hassl-2227	147	8	carried	carry	VERB
hassl-2227	147	9	out	out	ADP
hassl-2227	147	10	with	with	ADP
hassl-2227	147	11	expenses	expense	NOUN
hassl-2227	147	12	that	that	PRON
hassl-2227	147	13	are	be	AUX
hassl-2227	147	14	not	not	PART
hassl-2227	147	15	cheap	cheap	ADJ
hassl-2227	147	16	,	,	PUNCT
hassl-2227	147	17	because	because	SCONJ
hassl-2227	147	18	a	a	DET
hassl-2227	147	19	company	company	NOUN
hassl-2227	147	20	must	must	AUX
hassl-2227	147	21	provide	provide	VERB
hassl-2227	147	22	large	large	ADJ
hassl-2227	147	23	amounts	amount	NOUN
hassl-2227	147	24	of	of	ADP
hassl-2227	147	25	funds	fund	NOUN
hassl-2227	147	26	that	that	PRON
hassl-2227	147	27	are	be	AUX
hassl-2227	147	28	used	use	VERB
hassl-2227	147	29	for	for	ADP
hassl-2227	147	30	dividend	dividend	NOUN
hassl-2227	147	31	payment	payment	NOUN
hassl-2227	147	32	activities	activity	NOUN
hassl-2227	147	33	.	.	PUNCT
hassl-2227	148	1	negative	negative	ADJ
hassl-2227	148	2	reactions	reaction	NOUN
hassl-2227	148	3	often	often	ADV
hassl-2227	148	4	occur	occur	VERB
hassl-2227	148	5	if	if	SCONJ
hassl-2227	148	6	the	the	DET
hassl-2227	148	7	information	information	NOUN
hassl-2227	148	8	in	in	ADP
hassl-2227	148	9	the	the	DET
hassl-2227	148	10	dividend	dividend	NOUN
hassl-2227	148	11	announcement	announcement	NOUN
hassl-2227	148	12	invites	invite	VERB
hassl-2227	148	13	pessimism	pessimism	NOUN
hassl-2227	148	14	about	about	ADP
hassl-2227	148	15	the	the	DET
hassl-2227	148	16	prospects	prospect	NOUN
hassl-2227	148	17	for	for	ADP
hassl-2227	148	18	future	future	ADJ
hassl-2227	148	19	development	development	NOUN
hassl-2227	148	20	of	of	ADP
hassl-2227	148	21	the	the	DET
hassl-2227	148	22	company	company	NOUN
hassl-2227	148	23	because	because	SCONJ
hassl-2227	148	24	the	the	DET
hassl-2227	148	25	manager	manager	NOUN
hassl-2227	148	26	is	be	AUX
hassl-2227	148	27	considered	consider	VERB
hassl-2227	148	28	unable	unable	ADJ
hassl-2227	148	29	to	to	PART
hassl-2227	148	30	manage	manage	VERB
hassl-2227	148	31	earnings	earning	NOUN
hassl-2227	148	32	for	for	ADP
hassl-2227	148	33	the	the	DET
hassl-2227	148	34	long	long	ADJ
hassl-2227	148	35	-	-	PUNCT
hassl-2227	148	36	term	term	NOUN
hassl-2227	148	37	interests	interest	NOUN
hassl-2227	148	38	of	of	ADP
hassl-2227	148	39	shareholders	shareholder	NOUN
hassl-2227	148	40	.	.	PUNCT
hassl-2227	149	1	on	on	ADP
hassl-2227	149	2	the	the	DET
hassl-2227	149	3	other	other	ADJ
hassl-2227	149	4	hand	hand	NOUN
hassl-2227	149	5	,	,	PUNCT
hassl-2227	149	6	it	it	PRON
hassl-2227	149	7	will	will	AUX
hassl-2227	149	8	cause	cause	VERB
hassl-2227	149	9	a	a	DET
hassl-2227	149	10	positive	positive	ADJ
hassl-2227	149	11	reaction	reaction	NOUN
hassl-2227	149	12	if	if	SCONJ
hassl-2227	149	13	the	the	DET
hassl-2227	149	14	information	information	NOUN
hassl-2227	149	15	in	in	ADP
hassl-2227	149	16	the	the	DET
hassl-2227	149	17	dividend	dividend	NOUN
hassl-2227	149	18	announcement	announcement	NOUN
hassl-2227	149	19	causes	cause	VERB
hassl-2227	149	20	a	a	DET
hassl-2227	149	21	market	market	NOUN
hassl-2227	149	22	response	response	NOUN
hassl-2227	149	23	to	to	ADP
hassl-2227	149	24	the	the	DET
hassl-2227	149	25	expectation	expectation	NOUN
hassl-2227	149	26	of	of	ADP
hassl-2227	149	27	a	a	DET
hassl-2227	149	28	higher	high	ADJ
hassl-2227	149	29	level	level	NOUN
hassl-2227	149	30	of	of	ADP
hassl-2227	149	31	profit	profit	NOUN
hassl-2227	149	32	in	in	ADP
hassl-2227	149	33	the	the	DET
hassl-2227	149	34	future	future	NOUN
hassl-2227	149	35	.	.	PUNCT
hassl-2227	150	1	research	research	NOUN
hassl-2227	150	2	conducted	conduct	VERB
hassl-2227	150	3	by	by	ADP
hassl-2227	150	4	he	he	PRON
hassl-2227	150	5	et	et	PROPN
hassl-2227	150	6	al	al	PROPN
hassl-2227	150	7	.	.	PROPN
hassl-2227	150	8	(	(	PUNCT
hassl-2227	150	9	2017	2017	NUM
hassl-2227	150	10	)	)	PUNCT
hassl-2227	150	11	and	and	CCONJ
hassl-2227	150	12	putri	putri	ADJ
hassl-2227	150	13	(	(	PUNCT
hassl-2227	150	14	2012	2012	NUM
hassl-2227	150	15	)	)	PUNCT
hassl-2227	150	16	showed	show	VERB
hassl-2227	150	17	that	that	SCONJ
hassl-2227	150	18	dividend	dividend	NOUN
hassl-2227	150	19	policy	policy	NOUN
hassl-2227	150	20	has	have	VERB
hassl-2227	150	21	a	a	DET
hassl-2227	150	22	significant	significant	ADJ
hassl-2227	150	23	and	and	CCONJ
hassl-2227	150	24	negative	negative	ADJ
hassl-2227	150	25	effect	effect	NOUN
hassl-2227	150	26	on	on	ADP
hassl-2227	150	27	earnings	earning	NOUN
hassl-2227	150	28	management	management	NOUN
hassl-2227	150	29	.	.	PUNCT
hassl-2227	151	1	from	from	ADP
hassl-2227	151	2	the	the	DET
hassl-2227	151	3	explanation	explanation	NOUN
hassl-2227	151	4	above	above	ADV
hassl-2227	151	5	,	,	PUNCT
hassl-2227	151	6	the	the	DET
hassl-2227	151	7	following	follow	VERB
hassl-2227	151	8	hypotheses	hypothesis	NOUN
hassl-2227	151	9	can	can	AUX
hassl-2227	151	10	be	be	AUX
hassl-2227	151	11	drawn	draw	VERB
hassl-2227	151	12	:	:	PUNCT
hassl-2227	151	13	humanities	humanity	NOUN
hassl-2227	151	14	and	and	CCONJ
hassl-2227	151	15	social	social	ADJ
hassl-2227	151	16	sciences	science	NOUN
hassl-2227	151	17	letters	letter	NOUN
hassl-2227	151	18	,	,	PUNCT
hassl-2227	151	19	2022	2022	NUM
hassl-2227	151	20	,	,	PUNCT
hassl-2227	151	21	10(1	10(1	NUM
hassl-2227	151	22	):	):	PUNCT
hassl-2227	151	23	11	11	NUM
hassl-2227	151	24	-	-	SYM
hassl-2227	151	25	26	26	NUM
hassl-2227	151	26	16	16	NUM
hassl-2227	151	27	©	©	PROPN
hassl-2227	151	28	2022	2022	NUM
hassl-2227	151	29	conscientia	conscientia	PROPN
hassl-2227	151	30	beam	beam	PROPN
hassl-2227	151	31	.	.	PUNCT
hassl-2227	152	1	all	all	DET
hassl-2227	152	2	rights	right	NOUN
hassl-2227	152	3	reserved	reserve	VERB
hassl-2227	152	4	.	.	PUNCT
hassl-2227	153	1	h1	h1	PROPN
hassl-2227	153	2	:	:	PUNCT
hassl-2227	153	3	the	the	DET
hassl-2227	153	4	independent	independent	PROPN
hassl-2227	153	5	board	board	PROPN
hassl-2227	153	6	of	of	ADP
hassl-2227	153	7	commissioners	commissioner	NOUN
hassl-2227	153	8	has	have	VERB
hassl-2227	153	9	a	a	DET
hassl-2227	153	10	negative	negative	ADJ
hassl-2227	153	11	effect	effect	NOUN
hassl-2227	153	12	on	on	ADP
hassl-2227	153	13	earnings	earning	NOUN
hassl-2227	153	14	management	management	NOUN
hassl-2227	153	15	.	.	PUNCT
hassl-2227	154	1	h2	h2	NOUN
hassl-2227	154	2	:	:	PUNCT
hassl-2227	154	3	the	the	DET
hassl-2227	154	4	independent	independent	ADJ
hassl-2227	154	5	audit	audit	NOUN
hassl-2227	154	6	committee	committee	NOUN
hassl-2227	154	7	has	have	VERB
hassl-2227	154	8	a	a	DET
hassl-2227	154	9	negative	negative	ADJ
hassl-2227	154	10	effect	effect	NOUN
hassl-2227	154	11	on	on	ADP
hassl-2227	154	12	earnings	earning	NOUN
hassl-2227	154	13	management	management	NOUN
hassl-2227	154	14	.	.	PUNCT
hassl-2227	155	1	h3	h3	NOUN
hassl-2227	155	2	:	:	PUNCT
hassl-2227	155	3	managerial	managerial	ADJ
hassl-2227	155	4	ownership	ownership	NOUN
hassl-2227	155	5	has	have	VERB
hassl-2227	155	6	a	a	DET
hassl-2227	155	7	negative	negative	ADJ
hassl-2227	155	8	effect	effect	NOUN
hassl-2227	155	9	on	on	ADP
hassl-2227	155	10	earnings	earning	NOUN
hassl-2227	155	11	management	management	NOUN
hassl-2227	155	12	.	.	PUNCT
hassl-2227	156	1	h4	h4	NOUN
hassl-2227	156	2	:	:	PUNCT
hassl-2227	156	3	dividend	dividend	NOUN
hassl-2227	156	4	policy	policy	NOUN
hassl-2227	156	5	has	have	VERB
hassl-2227	156	6	a	a	DET
hassl-2227	156	7	negative	negative	ADJ
hassl-2227	156	8	effect	effect	NOUN
hassl-2227	156	9	on	on	ADP
hassl-2227	156	10	earnings	earning	NOUN
hassl-2227	156	11	management	management	NOUN
hassl-2227	156	12	.	.	PUNCT
hassl-2227	157	1	4	4	X
hassl-2227	157	2	.	.	X
hassl-2227	157	3	research	research	NOUN
hassl-2227	157	4	methods	method	NOUN
hassl-2227	157	5	the	the	DET
hassl-2227	157	6	research	research	NOUN
hassl-2227	157	7	method	method	NOUN
hassl-2227	157	8	used	use	VERB
hassl-2227	157	9	is	be	AUX
hassl-2227	157	10	a	a	DET
hassl-2227	157	11	method	method	NOUN
hassl-2227	157	12	with	with	ADP
hassl-2227	157	13	a	a	DET
hassl-2227	157	14	quantitative	quantitative	ADJ
hassl-2227	157	15	approach	approach	NOUN
hassl-2227	157	16	.	.	PUNCT
hassl-2227	158	1	the	the	DET
hassl-2227	158	2	data	datum	NOUN
hassl-2227	158	3	used	use	VERB
hassl-2227	158	4	is	be	AUX
hassl-2227	158	5	secondary	secondary	ADJ
hassl-2227	158	6	data	datum	NOUN
hassl-2227	158	7	in	in	ADP
hassl-2227	158	8	the	the	DET
hassl-2227	158	9	form	form	NOUN
hassl-2227	158	10	of	of	ADP
hassl-2227	158	11	data	datum	NOUN
hassl-2227	158	12	obtained	obtain	VERB
hassl-2227	158	13	from	from	ADP
hassl-2227	158	14	the	the	DET
hassl-2227	158	15	annual	annual	ADJ
hassl-2227	158	16	report	report	NOUN
hassl-2227	158	17	collected	collect	VERB
hassl-2227	158	18	through	through	ADP
hassl-2227	158	19	the	the	DET
hassl-2227	158	20	website	website	NOUN
hassl-2227	158	21	www.idx.co.id	www.idx.co.id	PROPN
hassl-2227	158	22	.	.	PUNCT
hassl-2227	159	1	the	the	DET
hassl-2227	159	2	technique	technique	NOUN
hassl-2227	159	3	used	use	VERB
hassl-2227	159	4	in	in	ADP
hassl-2227	159	5	determining	determine	VERB
hassl-2227	159	6	the	the	DET
hassl-2227	159	7	sample	sample	NOUN
hassl-2227	159	8	with	with	ADP
hassl-2227	159	9	certain	certain	ADJ
hassl-2227	159	10	considerations	consideration	NOUN
hassl-2227	159	11	is	be	AUX
hassl-2227	159	12	the	the	DET
hassl-2227	159	13	nonprobability	nonprobability	NOUN
hassl-2227	159	14	sampling	sample	VERB
hassl-2227	159	15	method	method	NOUN
hassl-2227	159	16	with	with	ADP
hassl-2227	159	17	purposive	purposive	ADJ
hassl-2227	159	18	sampling	sampling	NOUN
hassl-2227	159	19	technique	technique	NOUN
hassl-2227	159	20	.	.	PUNCT
hassl-2227	160	1	the	the	DET
hassl-2227	160	2	population	population	NOUN
hassl-2227	160	3	in	in	ADP
hassl-2227	160	4	the	the	DET
hassl-2227	160	5	study	study	NOUN
hassl-2227	160	6	amounted	amount	VERB
hassl-2227	160	7	to	to	ADP
hassl-2227	160	8	43	43	NUM
hassl-2227	160	9	companies	company	NOUN
hassl-2227	160	10	.	.	PUNCT
hassl-2227	161	1	the	the	DET
hassl-2227	161	2	sample	sample	NOUN
hassl-2227	161	3	companies	company	NOUN
hassl-2227	161	4	that	that	PRON
hassl-2227	161	5	can	can	AUX
hassl-2227	161	6	be	be	AUX
hassl-2227	161	7	used	use	VERB
hassl-2227	161	8	are	be	AUX
hassl-2227	161	9	18	18	NUM
hassl-2227	161	10	companies	company	NOUN
hassl-2227	161	11	.	.	PUNCT
hassl-2227	162	1	the	the	DET
hassl-2227	162	2	research	research	NOUN
hassl-2227	162	3	period	period	NOUN
hassl-2227	162	4	is	be	AUX
hassl-2227	162	5	3	3	NUM
hassl-2227	162	6	years	year	NOUN
hassl-2227	162	7	,	,	PUNCT
hassl-2227	162	8	so	so	CCONJ
hassl-2227	162	9	the	the	DET
hassl-2227	162	10	total	total	ADJ
hassl-2227	162	11	sample	sample	NOUN
hassl-2227	162	12	is	be	AUX
hassl-2227	162	13	54	54	NUM
hassl-2227	162	14	data	datum	NOUN
hassl-2227	162	15	banks	bank	NOUN
hassl-2227	162	16	.	.	PUNCT
hassl-2227	163	1	4.1	4.1	NUM
hassl-2227	163	2	.	.	PUNCT
hassl-2227	164	1	research	research	NOUN
hassl-2227	164	2	variable	variable	NOUN
hassl-2227	164	3	4.1.1	4.1.1	NUM
hassl-2227	164	4	.	.	PUNCT
hassl-2227	165	1	dependent	dependent	ADJ
hassl-2227	165	2	variable	variable	NOUN
hassl-2227	165	3	the	the	DET
hassl-2227	165	4	dependent	dependent	ADJ
hassl-2227	165	5	variable	variable	NOUN
hassl-2227	165	6	in	in	ADP
hassl-2227	165	7	this	this	DET
hassl-2227	165	8	study	study	NOUN
hassl-2227	165	9	is	be	AUX
hassl-2227	165	10	earnings	earning	NOUN
hassl-2227	165	11	management	management	NOUN
hassl-2227	165	12	which	which	PRON
hassl-2227	165	13	is	be	AUX
hassl-2227	165	14	measured	measure	VERB
hassl-2227	165	15	by	by	ADP
hassl-2227	165	16	using	use	VERB
hassl-2227	165	17	discretionary	discretionary	ADJ
hassl-2227	165	18	accruals	accrual	NOUN
hassl-2227	165	19	proxy	proxy	NOUN
hassl-2227	165	20	.	.	PUNCT
hassl-2227	166	1	discretionary	discretionary	ADJ
hassl-2227	166	2	accrual	accrual	ADJ
hassl-2227	166	3	(	(	PUNCT
hassl-2227	166	4	da	da	NOUN
hassl-2227	166	5	)	)	PUNCT
hassl-2227	166	6	is	be	AUX
hassl-2227	166	7	an	an	DET
hassl-2227	166	8	accrual	accrual	ADJ
hassl-2227	166	9	component	component	NOUN
hassl-2227	166	10	that	that	PRON
hassl-2227	166	11	allows	allow	VERB
hassl-2227	166	12	managers	manager	NOUN
hassl-2227	166	13	to	to	PART
hassl-2227	166	14	intervene	intervene	VERB
hassl-2227	166	15	in	in	ADP
hassl-2227	166	16	the	the	DET
hassl-2227	166	17	preparation	preparation	NOUN
hassl-2227	166	18	of	of	ADP
hassl-2227	166	19	financial	financial	ADJ
hassl-2227	166	20	statements	statement	NOUN
hassl-2227	166	21	,	,	PUNCT
hassl-2227	166	22	so	so	SCONJ
hassl-2227	166	23	that	that	SCONJ
hassl-2227	166	24	the	the	DET
hassl-2227	166	25	earnings	earning	NOUN
hassl-2227	166	26	reported	report	VERB
hassl-2227	166	27	in	in	ADP
hassl-2227	166	28	the	the	DET
hassl-2227	166	29	financial	financial	ADJ
hassl-2227	166	30	statements	statement	NOUN
hassl-2227	166	31	do	do	AUX
hassl-2227	166	32	not	not	PART
hassl-2227	166	33	reflect	reflect	VERB
hassl-2227	166	34	the	the	DET
hassl-2227	166	35	actual	actual	ADJ
hassl-2227	166	36	value	value	NOUN
hassl-2227	166	37	or	or	CCONJ
hassl-2227	166	38	condition	condition	NOUN
hassl-2227	166	39	of	of	ADP
hassl-2227	166	40	the	the	DET
hassl-2227	166	41	company	company	NOUN
hassl-2227	166	42	.	.	PUNCT
hassl-2227	167	1	to	to	PART
hassl-2227	167	2	calculate	calculate	VERB
hassl-2227	167	3	da	da	PROPN
hassl-2227	167	4	,	,	PUNCT
hassl-2227	167	5	the	the	DET
hassl-2227	167	6	following	follow	VERB
hassl-2227	167	7	four	four	NUM
hassl-2227	167	8	steps	step	NOUN
hassl-2227	167	9	are	be	AUX
hassl-2227	167	10	taken	take	VERB
hassl-2227	167	11	:	:	PUNCT
hassl-2227	167	12	1	1	X
hassl-2227	167	13	.	.	X
hassl-2227	167	14	computation	computation	VERB
hassl-2227	167	15	the	the	DET
hassl-2227	167	16	value	value	NOUN
hassl-2227	167	17	of	of	ADP
hassl-2227	167	18	total	total	ADJ
hassl-2227	167	19	accrual	accrual	ADJ
hassl-2227	167	20	(	(	PUNCT
hassl-2227	167	21	tac	tac	NOUN
hassl-2227	167	22	)	)	PUNCT
hassl-2227	167	23	(	(	PUNCT
hassl-2227	167	24	1	1	NUM
hassl-2227	167	25	)	)	PUNCT
hassl-2227	167	26	.	.	PUNCT
hassl-2227	168	1	tac	tac	PROPN
hassl-2227	168	2	=	=	SYM
hassl-2227	168	3	nit	nit	NOUN
hassl-2227	168	4	–	–	PUNCT
hassl-2227	168	5	cfoit	cfoit	PROPN
hassl-2227	168	6	2	2	NUM
hassl-2227	168	7	.	.	PUNCT
hassl-2227	168	8	computation	computation	NOUN
hassl-2227	168	9	of	of	ADP
hassl-2227	168	10	estimation	estimation	NOUN
hassl-2227	168	11	of	of	ADP
hassl-2227	168	12	total	total	ADJ
hassl-2227	168	13	accrual	accrual	ADJ
hassl-2227	168	14	by	by	ADP
hassl-2227	168	15	calculating	calculate	VERB
hassl-2227	168	16	regression	regression	NOUN
hassl-2227	168	17	ols	ol	NOUN
hassl-2227	168	18	(	(	PUNCT
hassl-2227	168	19	ordinary	ordinary	ADJ
hassl-2227	168	20	least	least	ADJ
hassl-2227	168	21	square	square	ADJ
hassl-2227	168	22	)	)	PUNCT
hassl-2227	168	23	to	to	PART
hassl-2227	168	24	determine	determine	VERB
hassl-2227	168	25	β1	β1	PROPN
hassl-2227	168	26	,	,	PUNCT
hassl-2227	168	27	β2	β2	NOUN
hassl-2227	168	28	and	and	CCONJ
hassl-2227	168	29	β3	β3	VERB
hassl-2227	168	30	tacit	tacit	NOUN
hassl-2227	168	31	/	/	SYM
hassl-2227	168	32	ait-1	ait-1	PUNCT
hassl-2227	168	33	=	=	SYM
hassl-2227	168	34	β1	β1	PROPN
hassl-2227	168	35	(	(	PUNCT
hassl-2227	168	36	1	1	NUM
hassl-2227	168	37	/	/	SYM
hassl-2227	168	38	ait-1	ait-1	NUM
hassl-2227	168	39	)	)	PUNCT
hassl-2227	168	40	+	+	CCONJ
hassl-2227	168	41	β2(δsalesit	β2(δsalesit	NOUN
hassl-2227	168	42	/	/	SYM
hassl-2227	168	43	ait-1	ait-1	NOUN
hassl-2227	168	44	)	)	PUNCT
hassl-2227	169	1	+	+	CCONJ
hassl-2227	169	2	β3(ppeit	β3(ppeit	NOUN
hassl-2227	169	3	/	/	SYM
hassl-2227	169	4	ait-1	ait-1	NUM
hassl-2227	169	5	)	)	PUNCT
hassl-2227	169	6	+	+	CCONJ
hassl-2227	169	7	e	e	X
hassl-2227	169	8	(	(	PUNCT
hassl-2227	169	9	2	2	NUM
hassl-2227	169	10	)	)	PUNCT
hassl-2227	169	11	3	3	NUM
hassl-2227	169	12	.	.	PUNCT
hassl-2227	169	13	by	by	ADP
hassl-2227	169	14	calculating	calculate	VERB
hassl-2227	169	15	β1	β1	PROPN
hassl-2227	169	16	,	,	PUNCT
hassl-2227	169	17	β2	β2	NOUN
hassl-2227	169	18	and	and	CCONJ
hassl-2227	169	19	β3	β3	ADJ
hassl-2227	169	20	,	,	PUNCT
hassl-2227	169	21	it	it	PRON
hassl-2227	169	22	can	can	AUX
hassl-2227	169	23	be	be	AUX
hassl-2227	169	24	calculated	calculate	VERB
hassl-2227	169	25	value	value	NOUN
hassl-2227	169	26	of	of	ADP
hassl-2227	169	27	nondiscretionary	nondiscretionary	ADJ
hassl-2227	169	28	accrual	accrual	ADJ
hassl-2227	169	29	(	(	PUNCT
hassl-2227	169	30	ndta	ndta	PROPN
hassl-2227	169	31	)	)	PUNCT
hassl-2227	169	32	with	with	ADP
hassl-2227	169	33	formula	formula	NOUN
hassl-2227	169	34	:	:	PUNCT
hassl-2227	169	35	ndait	ndait	NOUN
hassl-2227	169	36	=	=	SYM
hassl-2227	169	37	β1(1	β1(1	PROPN
hassl-2227	169	38	/	/	SYM
hassl-2227	169	39	ait-1	ait-1	NOUN
hassl-2227	169	40	)	)	PUNCT
hassl-2227	169	41	+	+	CCONJ
hassl-2227	169	42	β2(δsalesit	β2(δsalesit	NOUN
hassl-2227	169	43	-	-	PUNCT
hassl-2227	169	44	δrecit	δrecit	NOUN
hassl-2227	169	45	/	/	SYM
hassl-2227	169	46	ait-1	ait-1	NUM
hassl-2227	169	47	)	)	PUNCT
hassl-2227	169	48	+	+	CCONJ
hassl-2227	169	49	β3(ppeit	β3(ppeit	NOUN
hassl-2227	169	50	/	/	SYM
hassl-2227	169	51	ait-1	ait-1	NUM
hassl-2227	169	52	)	)	PUNCT
hassl-2227	170	1	+	+	CCONJ
hassl-2227	170	2	e	e	X
hassl-2227	170	3	(	(	PUNCT
hassl-2227	170	4	3	3	NUM
hassl-2227	170	5	)	)	PUNCT
hassl-2227	170	6	4	4	NUM
hassl-2227	170	7	.	.	PUNCT
hassl-2227	170	8	last	last	ADJ
hassl-2227	170	9	step	step	NOUN
hassl-2227	170	10	is	be	AUX
hassl-2227	170	11	computation	computation	NOUN
hassl-2227	170	12	of	of	ADP
hassl-2227	170	13	discretionary	discretionary	ADJ
hassl-2227	170	14	accrual	accrual	ADJ
hassl-2227	170	15	(	(	PUNCT
hassl-2227	170	16	dta	dta	PROPN
hassl-2227	170	17	)	)	PUNCT
hassl-2227	170	18	using	use	VERB
hassl-2227	170	19	determined	determined	ADJ
hassl-2227	170	20	tacit	tacit	NOUN
hassl-2227	170	21	/	/	SYM
hassl-2227	170	22	ait-1	ait-1	PUNCT
hassl-2227	170	23	and	and	CCONJ
hassl-2227	170	24	ndait	ndait	NOUN
hassl-2227	170	25	in	in	ADP
hassl-2227	170	26	calculation	calculation	NOUN
hassl-2227	170	27	before	before	ADV
hassl-2227	170	28	:	:	PUNCT
hassl-2227	170	29	dait	dait	NOUN
hassl-2227	170	30	=	=	SYM
hassl-2227	170	31	tacit	tacit	NOUN
hassl-2227	170	32	/	/	SYM
hassl-2227	170	33	ait-1	ait-1	PUNCT
hassl-2227	170	34	ndait	ndait	NOUN
hassl-2227	170	35	(	(	PUNCT
hassl-2227	170	36	4	4	NUM
hassl-2227	170	37	)	)	PUNCT
hassl-2227	170	38	nit	nit	NOUN
hassl-2227	171	1	=	=	PUNCT
hassl-2227	171	2	ebt	ebt	PROPN
hassl-2227	171	3	at	at	ADP
hassl-2227	171	4	period	period	NOUN
hassl-2227	171	5	t	t	NOUN
hassl-2227	171	6	cfoit	cfoit	NOUN
hassl-2227	171	7	=	=	PUNCT
hassl-2227	172	1	cash	cash	NOUN
hassl-2227	172	2	flow	flow	NOUN
hassl-2227	172	3	at	at	ADP
hassl-2227	172	4	period	period	NOUN
hassl-2227	172	5	t	t	PROPN
hassl-2227	172	6	tact	tact	NOUN
hassl-2227	172	7	=	=	SYM
hassl-2227	172	8	total	total	NOUN
hassl-2227	172	9	accrual	accrual	ADJ
hassl-2227	172	10	at	at	ADP
hassl-2227	172	11	period	period	NOUN
hassl-2227	172	12	t	t	NOUN
hassl-2227	172	13	ait-1	ait-1	PUNCT
hassl-2227	172	14	=	=	SYM
hassl-2227	172	15	total	total	ADJ
hassl-2227	172	16	asset	asset	NOUN
hassl-2227	172	17	at	at	ADP
hassl-2227	172	18	period	period	NOUN
hassl-2227	172	19	t-1	t-1	PROPN
hassl-2227	172	20	δsalesit	δsalesit	NOUN
hassl-2227	172	21	=	=	SYM
hassl-2227	172	22	sales	sale	NOUN
hassl-2227	172	23	difference	difference	NOUN
hassl-2227	172	24	at	at	ADP
hassl-2227	172	25	period	period	NOUN
hassl-2227	172	26	t	t	PROPN
hassl-2227	172	27	ppet	ppet	NOUN
hassl-2227	172	28	=	=	SYM
hassl-2227	172	29	fixed	fix	VERB
hassl-2227	172	30	asset	asset	NOUN
hassl-2227	172	31	at	at	ADP
hassl-2227	172	32	period	period	NOUN
hassl-2227	172	33	t	t	PROPN
hassl-2227	172	34	δrecit	δrecit	NOUN
hassl-2227	172	35	=	=	SYM
hassl-2227	172	36	receivable	receivable	ADJ
hassl-2227	172	37	fifference	fifference	NOUN
hassl-2227	172	38	at	at	ADP
hassl-2227	172	39	period	period	NOUN
hassl-2227	172	40	t	t	PROPN
hassl-2227	172	41	ndait	ndait	NOUN
hassl-2227	172	42	=	=	X
hassl-2227	172	43	total	total	ADJ
hassl-2227	172	44	non	non	ADJ
hassl-2227	172	45	-	-	ADJ
hassl-2227	172	46	discretionary	discretionary	ADJ
hassl-2227	172	47	accrual	accrual	ADJ
hassl-2227	172	48	at	at	ADP
hassl-2227	172	49	period	period	NOUN
hassl-2227	172	50	t	t	PROPN
hassl-2227	172	51	dait	dait	NOUN
hassl-2227	172	52	=	=	PUNCT
hassl-2227	172	53	total	total	ADJ
hassl-2227	172	54	discretionary	discretionary	ADJ
hassl-2227	172	55	accrual	accrual	ADJ
hassl-2227	172	56	at	at	ADP
hassl-2227	172	57	period	period	NOUN
hassl-2227	172	58	t	t	PROPN
hassl-2227	172	59	β1	β1	PROPN
hassl-2227	172	60	,	,	PUNCT
hassl-2227	172	61	β2	β2	NOUN
hassl-2227	172	62	,	,	PUNCT
hassl-2227	172	63	β3	β3	ADJ
hassl-2227	172	64	=	=	SYM
hassl-2227	172	65	regression	regression	NOUN
hassl-2227	172	66	coefficient	coefficient	NOUN
hassl-2227	172	67	e	e	NOUN
hassl-2227	172	68	=	=	NOUN
hassl-2227	172	69	error	error	NOUN
hassl-2227	172	70	4.1.2	4.1.2	NUM
hassl-2227	172	71	.	.	PUNCT
hassl-2227	173	1	independent	independent	ADJ
hassl-2227	173	2	variable	variable	ADJ
hassl-2227	173	3	a.	a.	PROPN
hassl-2227	173	4	independent	independent	PROPN
hassl-2227	173	5	board	board	PROPN
hassl-2227	173	6	of	of	ADP
hassl-2227	173	7	commissioners	commissioner	NOUN
hassl-2227	173	8	an	an	DET
hassl-2227	173	9	independent	independent	ADJ
hassl-2227	173	10	board	board	NOUN
hassl-2227	173	11	of	of	ADP
hassl-2227	173	12	commissioners	commissioner	NOUN
hassl-2227	173	13	is	be	AUX
hassl-2227	173	14	a	a	DET
hassl-2227	173	15	member	member	NOUN
hassl-2227	173	16	of	of	ADP
hassl-2227	173	17	the	the	DET
hassl-2227	173	18	board	board	NOUN
hassl-2227	173	19	of	of	ADP
hassl-2227	173	20	commissioners	commissioner	NOUN
hassl-2227	173	21	who	who	PRON
hassl-2227	173	22	has	have	VERB
hassl-2227	173	23	no	no	DET
hassl-2227	173	24	financial	financial	ADJ
hassl-2227	173	25	,	,	PUNCT
hassl-2227	173	26	management	management	NOUN
hassl-2227	173	27	,	,	PUNCT
hassl-2227	173	28	share	share	NOUN
hassl-2227	173	29	ownership	ownership	NOUN
hassl-2227	173	30	and/or	and/or	CCONJ
hassl-2227	173	31	family	family	NOUN
hassl-2227	173	32	relationship	relationship	NOUN
hassl-2227	173	33	with	with	ADP
hassl-2227	173	34	other	other	ADJ
hassl-2227	173	35	members	member	NOUN
hassl-2227	173	36	of	of	ADP
hassl-2227	173	37	the	the	DET
hassl-2227	173	38	board	board	NOUN
hassl-2227	173	39	of	of	ADP
hassl-2227	173	40	commissioners	commissioner	NOUN
hassl-2227	173	41	,	,	PUNCT
hassl-2227	173	42	directors	director	NOUN
hassl-2227	173	43	and/or	and/or	CCONJ
hassl-2227	173	44	controlling	control	VERB
hassl-2227	173	45	shareholders	shareholder	NOUN
hassl-2227	173	46	or	or	CCONJ
hassl-2227	173	47	other	other	ADJ
hassl-2227	173	48	relationships	relationship	NOUN
hassl-2227	173	49	that	that	PRON
hassl-2227	173	50	may	may	AUX
hassl-2227	173	51	affect	affect	VERB
hassl-2227	173	52	their	their	PRON
hassl-2227	173	53	ability	ability	NOUN
hassl-2227	173	54	to	to	PART
hassl-2227	173	55	act	act	VERB
hassl-2227	173	56	independently	independently	ADV
hassl-2227	173	57	humanities	humanity	NOUN
hassl-2227	173	58	and	and	CCONJ
hassl-2227	173	59	social	social	ADJ
hassl-2227	173	60	sciences	science	NOUN
hassl-2227	173	61	letters	letter	NOUN
hassl-2227	173	62	,	,	PUNCT
hassl-2227	173	63	2022	2022	NUM
hassl-2227	173	64	,	,	PUNCT
hassl-2227	173	65	10(1	10(1	NUM
hassl-2227	173	66	):	):	PUNCT
hassl-2227	173	67	11	11	NUM
hassl-2227	173	68	-	-	SYM
hassl-2227	173	69	26	26	NUM
hassl-2227	173	70	17	17	NUM
hassl-2227	173	71	©	©	PROPN
hassl-2227	173	72	2022	2022	NUM
hassl-2227	173	73	conscientia	conscientia	PROPN
hassl-2227	173	74	beam	beam	PROPN
hassl-2227	173	75	.	.	PUNCT
hassl-2227	174	1	all	all	DET
hassl-2227	174	2	rights	right	NOUN
hassl-2227	174	3	reserved	reserve	VERB
hassl-2227	174	4	.	.	PUNCT
hassl-2227	175	1	(	(	PUNCT
hassl-2227	175	2	pbi	pbi	NOUN
hassl-2227	175	3	no	no	INTJ
hassl-2227	175	4	.	.	NOUN
hassl-2227	175	5	8	8	NUM
hassl-2227	175	6	/4/	/4/	NOUN
hassl-2227	175	7	pbi/2006	pbi/2006	NOUN
hassl-2227	175	8	.	.	PUNCT
hassl-2227	176	1	independent	independent	ADJ
hassl-2227	176	2	commissioners	commissioner	NOUN
hassl-2227	176	3	are	be	AUX
hassl-2227	176	4	measured	measure	VERB
hassl-2227	176	5	based	base	VERB
hassl-2227	176	6	on	on	ADP
hassl-2227	176	7	the	the	DET
hassl-2227	176	8	percentage	percentage	NOUN
hassl-2227	176	9	of	of	ADP
hassl-2227	176	10	the	the	DET
hassl-2227	176	11	number	number	NOUN
hassl-2227	176	12	of	of	ADP
hassl-2227	176	13	independent	independent	ADJ
hassl-2227	176	14	commissioners	commissioner	NOUN
hassl-2227	176	15	to	to	ADP
hassl-2227	176	16	the	the	DET
hassl-2227	176	17	total	total	ADJ
hassl-2227	176	18	number	number	NOUN
hassl-2227	176	19	of	of	ADP
hassl-2227	176	20	commissioners	commissioner	NOUN
hassl-2227	176	21	in	in	ADP
hassl-2227	176	22	the	the	DET
hassl-2227	176	23	company	company	NOUN
hassl-2227	176	24	's	's	PART
hassl-2227	176	25	board	board	NOUN
hassl-2227	176	26	of	of	ADP
hassl-2227	176	27	commissioners	commissioner	NOUN
hassl-2227	176	28	(	(	PUNCT
hassl-2227	176	29	rahmawati	rahmawati	NOUN
hassl-2227	176	30	,	,	PUNCT
hassl-2227	176	31	2013	2013	NUM
hassl-2227	176	32	)	)	PUNCT
hassl-2227	176	33	.	.	PUNCT
hassl-2227	177	1	the	the	DET
hassl-2227	177	2	data	data	NOUN
hassl-2227	177	3	scale	scale	NOUN
hassl-2227	177	4	used	use	VERB
hassl-2227	177	5	is	be	AUX
hassl-2227	177	6	the	the	DET
hassl-2227	177	7	ratio	ratio	NOUN
hassl-2227	177	8	scale	scale	NOUN
hassl-2227	177	9	.	.	PUNCT
hassl-2227	178	1	ibc	ibc	PROPN
hassl-2227	178	2	=	=	NOUN
hassl-2227	178	3	number	number	NOUN
hassl-2227	178	4	of	of	ADP
hassl-2227	178	5	board	board	NOUN
hassl-2227	178	6	of	of	ADP
hassl-2227	178	7	commissioners	commissioner	NOUN
hassl-2227	178	8	from	from	ADP
hassl-2227	178	9	outside	outside	ADP
hassl-2227	178	10	(	(	PUNCT
hassl-2227	178	11	independent	independent	ADJ
hassl-2227	178	12	)	)	PUNCT
hassl-2227	178	13	number	number	NOUN
hassl-2227	178	14	of	of	ADP
hassl-2227	178	15	board	board	NOUN
hassl-2227	178	16	of	of	ADP
hassl-2227	178	17	commissioners	commissioners	PROPN
hassl-2227	178	18	b.	b.	PROPN
hassl-2227	178	19	independent	independent	ADJ
hassl-2227	178	20	audit	audit	PROPN
hassl-2227	178	21	committee	committee	NOUN
hassl-2227	178	22	the	the	DET
hassl-2227	178	23	audit	audit	NOUN
hassl-2227	178	24	committee	committee	NOUN
hassl-2227	178	25	is	be	AUX
hassl-2227	178	26	a	a	DET
hassl-2227	178	27	committee	committee	NOUN
hassl-2227	178	28	whose	whose	DET
hassl-2227	178	29	task	task	NOUN
hassl-2227	178	30	is	be	AUX
hassl-2227	178	31	to	to	PART
hassl-2227	178	32	assist	assist	VERB
hassl-2227	178	33	the	the	DET
hassl-2227	178	34	board	board	NOUN
hassl-2227	178	35	of	of	ADP
hassl-2227	178	36	commissioners	commissioner	NOUN
hassl-2227	178	37	to	to	PART
hassl-2227	178	38	ensure	ensure	VERB
hassl-2227	178	39	that	that	SCONJ
hassl-2227	178	40	the	the	DET
hassl-2227	178	41	financial	financial	ADJ
hassl-2227	178	42	statements	statement	NOUN
hassl-2227	178	43	are	be	AUX
hassl-2227	178	44	presented	present	VERB
hassl-2227	178	45	fairly	fairly	ADV
hassl-2227	178	46	.	.	PUNCT
hassl-2227	179	1	based	base	VERB
hassl-2227	179	2	on	on	ADP
hassl-2227	179	3	the	the	DET
hassl-2227	179	4	idx	idx	NOUN
hassl-2227	179	5	circular	circular	ADJ
hassl-2227	179	6	,	,	PUNCT
hassl-2227	179	7	se-008	se-008	NOUN
hassl-2227	179	8	/	/	SYM
hassl-2227	179	9	bej/12	bej/12	PROPN
hassl-2227	179	10	-	-	PUNCT
hassl-2227	179	11	2001	2001	NUM
hassl-2227	179	12	,	,	PUNCT
hassl-2227	179	13	the	the	DET
hassl-2227	179	14	membership	membership	NOUN
hassl-2227	179	15	of	of	ADP
hassl-2227	179	16	the	the	DET
hassl-2227	179	17	audit	audit	NOUN
hassl-2227	179	18	committee	committee	NOUN
hassl-2227	179	19	consists	consist	VERB
hassl-2227	179	20	of	of	ADP
hassl-2227	179	21	at	at	ADV
hassl-2227	179	22	least	least	ADV
hassl-2227	179	23	three	three	NUM
hassl-2227	179	24	people	people	NOUN
hassl-2227	179	25	,	,	PUNCT
hassl-2227	179	26	including	include	VERB
hassl-2227	179	27	the	the	DET
hassl-2227	179	28	chairman	chairman	NOUN
hassl-2227	179	29	of	of	ADP
hassl-2227	179	30	the	the	DET
hassl-2227	179	31	audit	audit	NOUN
hassl-2227	179	32	committee	committee	NOUN
hassl-2227	179	33	.	.	PUNCT
hassl-2227	180	1	there	there	PRON
hassl-2227	180	2	is	be	VERB
hassl-2227	180	3	only	only	ADV
hassl-2227	180	4	one	one	NUM
hassl-2227	180	5	committee	committee	NOUN
hassl-2227	180	6	member	member	NOUN
hassl-2227	180	7	who	who	PRON
hassl-2227	180	8	comes	come	VERB
hassl-2227	180	9	from	from	ADP
hassl-2227	180	10	the	the	DET
hassl-2227	180	11	board	board	NOUN
hassl-2227	180	12	of	of	ADP
hassl-2227	180	13	commissioners	commissioner	NOUN
hassl-2227	180	14	,	,	PUNCT
hassl-2227	180	15	this	this	DET
hassl-2227	180	16	committee	committee	NOUN
hassl-2227	180	17	member	member	NOUN
hassl-2227	180	18	is	be	AUX
hassl-2227	180	19	an	an	DET
hassl-2227	180	20	independent	independent	ADJ
hassl-2227	180	21	commissioner	commissioner	NOUN
hassl-2227	180	22	as	as	ADV
hassl-2227	180	23	well	well	ADV
hassl-2227	180	24	as	as	ADP
hassl-2227	180	25	the	the	DET
hassl-2227	180	26	chairman	chairman	NOUN
hassl-2227	180	27	of	of	ADP
hassl-2227	180	28	the	the	DET
hassl-2227	180	29	committee	committee	NOUN
hassl-2227	180	30	(	(	PUNCT
hassl-2227	180	31	suriyani	suriyani	PROPN
hassl-2227	180	32	et	et	PROPN
hassl-2227	180	33	al	al	PROPN
hassl-2227	180	34	.	.	PROPN
hassl-2227	180	35	,	,	PUNCT
hassl-2227	180	36	2015	2015	NUM
hassl-2227	180	37	)	)	PUNCT
hassl-2227	180	38	.	.	PUNCT
hassl-2227	181	1	to	to	PART
hassl-2227	181	2	measure	measure	VERB
hassl-2227	181	3	the	the	DET
hassl-2227	181	4	independent	independent	ADJ
hassl-2227	181	5	audit	audit	NOUN
hassl-2227	181	6	committee	committee	NOUN
hassl-2227	181	7	variable	variable	NOUN
hassl-2227	181	8	,	,	PUNCT
hassl-2227	181	9	we	we	PRON
hassl-2227	181	10	observe	observe	VERB
hassl-2227	181	11	the	the	DET
hassl-2227	181	12	number	number	NOUN
hassl-2227	181	13	or	or	CCONJ
hassl-2227	181	14	composition	composition	NOUN
hassl-2227	181	15	of	of	ADP
hassl-2227	181	16	the	the	DET
hassl-2227	181	17	audit	audit	NOUN
hassl-2227	181	18	committee	committee	NOUN
hassl-2227	181	19	in	in	ADP
hassl-2227	181	20	banking	banking	NOUN
hassl-2227	181	21	companies	company	NOUN
hassl-2227	181	22	that	that	PRON
hassl-2227	181	23	are	be	AUX
hassl-2227	181	24	used	use	VERB
hassl-2227	181	25	as	as	ADP
hassl-2227	181	26	research	research	NOUN
hassl-2227	181	27	samples	sample	NOUN
hassl-2227	181	28	and	and	CCONJ
hassl-2227	181	29	calculate	calculate	VERB
hassl-2227	181	30	it	it	PRON
hassl-2227	181	31	as	as	SCONJ
hassl-2227	181	32	follows	follow	VERB
hassl-2227	181	33	:	:	PUNCT
hassl-2227	181	34	iac	iac	NOUN
hassl-2227	181	35	=	=	NOUN
hassl-2227	181	36	number	number	NOUN
hassl-2227	181	37	of	of	ADP
hassl-2227	181	38	independent	independent	ADJ
hassl-2227	181	39	audit	audit	NOUN
hassl-2227	181	40	committee	committee	NOUN
hassl-2227	181	41	members	member	NOUN
hassl-2227	181	42	total	total	ADJ
hassl-2227	181	43	number	number	NOUN
hassl-2227	181	44	of	of	ADP
hassl-2227	181	45	audit	audit	NOUN
hassl-2227	181	46	committee	committee	NOUN
hassl-2227	181	47	members	members	PROPN
hassl-2227	181	48	c.	c.	PROPN
hassl-2227	181	49	managerial	managerial	PROPN
hassl-2227	181	50	ownership	ownership	NOUN
hassl-2227	181	51	managerial	managerial	ADJ
hassl-2227	181	52	ownership	ownership	NOUN
hassl-2227	181	53	is	be	AUX
hassl-2227	181	54	the	the	DET
hassl-2227	181	55	total	total	ADJ
hassl-2227	181	56	share	share	NOUN
hassl-2227	181	57	ownership	ownership	NOUN
hassl-2227	181	58	by	by	ADP
hassl-2227	181	59	management	management	NOUN
hassl-2227	181	60	of	of	ADP
hassl-2227	181	61	the	the	DET
hassl-2227	181	62	total	total	ADJ
hassl-2227	181	63	share	share	NOUN
hassl-2227	181	64	capital	capital	NOUN
hassl-2227	181	65	of	of	ADP
hassl-2227	181	66	the	the	DET
hassl-2227	181	67	company	company	NOUN
hassl-2227	181	68	.	.	PUNCT
hassl-2227	182	1	managerial	managerial	ADJ
hassl-2227	182	2	ownership	ownership	NOUN
hassl-2227	182	3	can	can	AUX
hassl-2227	182	4	also	also	ADV
hassl-2227	182	5	be	be	AUX
hassl-2227	182	6	the	the	DET
hassl-2227	182	7	percentage	percentage	NOUN
hassl-2227	182	8	of	of	ADP
hassl-2227	182	9	shares	share	NOUN
hassl-2227	182	10	owned	own	VERB
hassl-2227	182	11	by	by	ADP
hassl-2227	182	12	directors	director	NOUN
hassl-2227	182	13	and	and	CCONJ
hassl-2227	182	14	commissioners	commissioner	NOUN
hassl-2227	182	15	.	.	PUNCT
hassl-2227	183	1	the	the	DET
hassl-2227	183	2	indicator	indicator	NOUN
hassl-2227	183	3	used	use	VERB
hassl-2227	183	4	to	to	PART
hassl-2227	183	5	measure	measure	VERB
hassl-2227	183	6	managerial	managerial	ADJ
hassl-2227	183	7	ownership	ownership	NOUN
hassl-2227	183	8	is	be	AUX
hassl-2227	183	9	the	the	DET
hassl-2227	183	10	percentage	percentage	NOUN
hassl-2227	183	11	of	of	ADP
hassl-2227	183	12	the	the	DET
hassl-2227	183	13	number	number	NOUN
hassl-2227	183	14	of	of	ADP
hassl-2227	183	15	shares	share	NOUN
hassl-2227	183	16	owned	own	VERB
hassl-2227	183	17	by	by	ADP
hassl-2227	183	18	the	the	DET
hassl-2227	183	19	management	management	NOUN
hassl-2227	183	20	of	of	ADP
hassl-2227	183	21	the	the	DET
hassl-2227	183	22	entire	entire	ADJ
hassl-2227	183	23	company	company	NOUN
hassl-2227	183	24	's	's	PART
hassl-2227	183	25	outstanding	outstanding	ADJ
hassl-2227	183	26	share	share	NOUN
hassl-2227	183	27	capital	capital	NOUN
hassl-2227	183	28	,	,	PUNCT
hassl-2227	183	29	as	as	ADP
hassl-2227	183	30	in	in	ADP
hassl-2227	183	31	the	the	DET
hassl-2227	183	32	research	research	NOUN
hassl-2227	183	33	conducted	conduct	VERB
hassl-2227	183	34	by	by	ADP
hassl-2227	183	35	ujiyantho	ujiyantho	PROPN
hassl-2227	183	36	&	&	CCONJ
hassl-2227	183	37	scouts	scouts	PROPN
hassl-2227	183	38	(	(	PUNCT
hassl-2227	183	39	2007	2007	NUM
hassl-2227	183	40	)	)	PUNCT
hassl-2227	183	41	;	;	PUNCT
hassl-2227	184	1	iqbal	iqbal	PROPN
hassl-2227	184	2	&	&	CCONJ
hassl-2227	184	3	strong	strong	PROPN
hassl-2227	184	4	(	(	PUNCT
hassl-2227	184	5	2010	2010	NUM
hassl-2227	184	6	)	)	PUNCT
hassl-2227	184	7	and	and	CCONJ
hassl-2227	184	8	raja	raja	PROPN
hassl-2227	184	9	et	et	PROPN
hassl-2227	184	10	al	al	PROPN
hassl-2227	184	11	.	.	PROPN
hassl-2227	184	12	(	(	PUNCT
hassl-2227	184	13	2014	2014	NUM
hassl-2227	184	14	)	)	PUNCT
hassl-2227	184	15	.	.	PUNCT
hassl-2227	185	1	managerial	managerial	ADJ
hassl-2227	185	2	ownership	ownership	NOUN
hassl-2227	185	3	=	=	NOUN
hassl-2227	185	4	number	number	NOUN
hassl-2227	185	5	of	of	ADP
hassl-2227	185	6	shares	share	NOUN
hassl-2227	185	7	owned	own	VERB
hassl-2227	185	8	by	by	ADP
hassl-2227	185	9	management	management	NOUN
hassl-2227	185	10	number	number	NOUN
hassl-2227	185	11	of	of	ADP
hassl-2227	185	12	outstanding	outstanding	ADJ
hassl-2227	185	13	shares	share	NOUN
hassl-2227	185	14	d.	d.	PROPN
hassl-2227	185	15	dividend	dividend	NOUN
hassl-2227	185	16	policy	policy	NOUN
hassl-2227	185	17	dividend	dividend	NOUN
hassl-2227	185	18	payment	payment	NOUN
hassl-2227	185	19	policy	policy	NOUN
hassl-2227	185	20	is	be	AUX
hassl-2227	185	21	a	a	DET
hassl-2227	185	22	decision	decision	NOUN
hassl-2227	185	23	made	make	VERB
hassl-2227	185	24	in	in	ADP
hassl-2227	185	25	determining	determine	VERB
hassl-2227	185	26	the	the	DET
hassl-2227	185	27	amount	amount	NOUN
hassl-2227	185	28	of	of	ADP
hassl-2227	185	29	dividend	dividend	NOUN
hassl-2227	185	30	paid	pay	VERB
hassl-2227	185	31	by	by	ADP
hassl-2227	185	32	the	the	DET
hassl-2227	185	33	company	company	NOUN
hassl-2227	185	34	.	.	PUNCT
hassl-2227	186	1	in	in	ADP
hassl-2227	186	2	this	this	DET
hassl-2227	186	3	study	study	NOUN
hassl-2227	186	4	,	,	PUNCT
hassl-2227	186	5	dividend	dividend	NOUN
hassl-2227	186	6	policy	policy	NOUN
hassl-2227	186	7	is	be	AUX
hassl-2227	186	8	measured	measure	VERB
hassl-2227	186	9	using	use	VERB
hassl-2227	186	10	the	the	DET
hassl-2227	186	11	dividend	dividend	NOUN
hassl-2227	186	12	payout	payout	NOUN
hassl-2227	186	13	ratio	ratio	NOUN
hassl-2227	186	14	(	(	PUNCT
hassl-2227	186	15	dpr	dpr	PROPN
hassl-2227	186	16	)	)	PUNCT
hassl-2227	186	17	.	.	PUNCT
hassl-2227	187	1	the	the	DET
hassl-2227	187	2	dpr	dpr	PROPN
hassl-2227	187	3	determined	determine	VERB
hassl-2227	187	4	by	by	ADP
hassl-2227	187	5	the	the	DET
hassl-2227	187	6	company	company	NOUN
hassl-2227	187	7	to	to	PART
hassl-2227	187	8	pay	pay	VERB
hassl-2227	187	9	dividends	dividend	NOUN
hassl-2227	187	10	to	to	ADP
hassl-2227	187	11	owners	owner	NOUN
hassl-2227	187	12	every	every	DET
hassl-2227	187	13	year	year	NOUN
hassl-2227	187	14	is	be	AUX
hassl-2227	187	15	based	base	VERB
hassl-2227	187	16	on	on	ADP
hassl-2227	187	17	the	the	DET
hassl-2227	187	18	size	size	NOUN
hassl-2227	187	19	of	of	ADP
hassl-2227	187	20	the	the	DET
hassl-2227	187	21	earnings	earning	NOUN
hassl-2227	187	22	after	after	ADP
hassl-2227	187	23	tax	tax	NOUN
hassl-2227	187	24	.	.	PUNCT
hassl-2227	188	1	dividend	dividend	NOUN
hassl-2227	188	2	payout	payout	NOUN
hassl-2227	188	3	ratio	ratio	NOUN
hassl-2227	188	4	=	=	PUNCT
hassl-2227	188	5	dividend	dividend	NOUN
hassl-2227	188	6	per	per	ADP
hassl-2227	188	7	share	share	NOUN
hassl-2227	188	8	earnings	earning	NOUN
hassl-2227	188	9	per	per	ADP
hassl-2227	188	10	share	share	NOUN
hassl-2227	188	11	5	5	NUM
hassl-2227	188	12	.	.	PUNCT
hassl-2227	188	13	findings	finding	NOUN
hassl-2227	188	14	and	and	CCONJ
hassl-2227	188	15	discussions	discussion	NOUN
hassl-2227	188	16	descriptive	descriptive	ADJ
hassl-2227	188	17	statistics	statistic	NOUN
hassl-2227	188	18	are	be	AUX
hassl-2227	188	19	used	use	VERB
hassl-2227	188	20	to	to	PART
hassl-2227	188	21	describe	describe	VERB
hassl-2227	188	22	the	the	DET
hassl-2227	188	23	data	data	NOUN
hassl-2227	188	24	characteristics	characteristic	NOUN
hassl-2227	188	25	of	of	ADP
hassl-2227	188	26	each	each	DET
hassl-2227	188	27	variable	variable	NOUN
hassl-2227	188	28	in	in	ADP
hassl-2227	188	29	this	this	DET
hassl-2227	188	30	research	research	NOUN
hassl-2227	188	31	.	.	PUNCT
hassl-2227	189	1	the	the	DET
hassl-2227	189	2	analytical	analytical	ADJ
hassl-2227	189	3	tools	tool	NOUN
hassl-2227	189	4	used	use	VERB
hassl-2227	189	5	are	be	AUX
hassl-2227	189	6	the	the	DET
hassl-2227	189	7	average	average	ADJ
hassl-2227	189	8	value	value	NOUN
hassl-2227	189	9	,	,	PUNCT
hassl-2227	189	10	maximum	maximum	ADJ
hassl-2227	189	11	value	value	NOUN
hassl-2227	189	12	,	,	PUNCT
hassl-2227	189	13	minimum	minimum	NOUN
hassl-2227	189	14	value	value	NOUN
hassl-2227	189	15	,	,	PUNCT
hassl-2227	189	16	and	and	CCONJ
hassl-2227	189	17	standard	standard	ADJ
hassl-2227	189	18	deviation	deviation	NOUN
hassl-2227	189	19	.	.	PUNCT
hassl-2227	190	1	descriptive	descriptive	ADJ
hassl-2227	190	2	statistics	statistic	NOUN
hassl-2227	190	3	describe	describe	VERB
hassl-2227	190	4	data	datum	NOUN
hassl-2227	190	5	in	in	ADP
hassl-2227	190	6	a	a	DET
hassl-2227	190	7	way	way	NOUN
hassl-2227	190	8	that	that	PRON
hassl-2227	190	9	is	be	AUX
hassl-2227	190	10	clearer	clear	ADJ
hassl-2227	190	11	and	and	CCONJ
hassl-2227	190	12	easier	easy	ADJ
hassl-2227	190	13	to	to	PART
hassl-2227	190	14	understand	understand	VERB
hassl-2227	190	15	.	.	PUNCT
hassl-2227	191	1	table	table	NOUN
hassl-2227	191	2	1	1	NUM
hassl-2227	191	3	above	above	ADP
hassl-2227	191	4	presents	present	VERB
hassl-2227	191	5	descriptive	descriptive	ADJ
hassl-2227	191	6	information	information	NOUN
hassl-2227	191	7	on	on	ADP
hassl-2227	191	8	the	the	DET
hassl-2227	191	9	research	research	NOUN
hassl-2227	191	10	variables	variable	NOUN
hassl-2227	191	11	,	,	PUNCT
hassl-2227	191	12	namely	namely	ADV
hassl-2227	191	13	independent	independent	ADJ
hassl-2227	191	14	board	board	NOUN
hassl-2227	191	15	of	of	ADP
hassl-2227	191	16	commissioners	commissioner	NOUN
hassl-2227	191	17	,	,	PUNCT
hassl-2227	191	18	independent	independent	ADJ
hassl-2227	191	19	audit	audit	NOUN
hassl-2227	191	20	committee	committee	NOUN
hassl-2227	191	21	,	,	PUNCT
hassl-2227	191	22	managerial	managerial	ADJ
hassl-2227	191	23	ownership	ownership	NOUN
hassl-2227	191	24	,	,	PUNCT
hassl-2227	191	25	dividend	dividend	NOUN
hassl-2227	191	26	policy	policy	NOUN
hassl-2227	191	27	,	,	PUNCT
hassl-2227	191	28	and	and	CCONJ
hassl-2227	191	29	earnings	earning	NOUN
hassl-2227	191	30	management	management	NOUN
hassl-2227	191	31	.	.	PUNCT
hassl-2227	192	1	based	base	VERB
hassl-2227	192	2	on	on	ADP
hassl-2227	192	3	the	the	DET
hassl-2227	192	4	results	result	NOUN
hassl-2227	192	5	in	in	ADP
hassl-2227	192	6	table	table	NOUN
hassl-2227	192	7	1	1	NUM
hassl-2227	192	8	,	,	PUNCT
hassl-2227	192	9	earnings	earning	NOUN
hassl-2227	192	10	management	management	NOUN
hassl-2227	192	11	(	(	PUNCT
hassl-2227	192	12	y	y	NOUN
hassl-2227	192	13	)	)	PUNCT
hassl-2227	192	14	that	that	PRON
hassl-2227	192	15	occurs	occur	VERB
hassl-2227	192	16	in	in	ADP
hassl-2227	192	17	banking	banking	NOUN
hassl-2227	192	18	companies	company	NOUN
hassl-2227	192	19	has	have	VERB
hassl-2227	192	20	an	an	DET
hassl-2227	192	21	average	average	NOUN
hassl-2227	192	22	of	of	ADP
hassl-2227	192	23	-8.1476	-8.1476	NOUN
hassl-2227	192	24	;	;	PUNCT
hassl-2227	192	25	the	the	DET
hassl-2227	192	26	negative	negative	ADJ
hassl-2227	192	27	result	result	NOUN
hassl-2227	192	28	indicates	indicate	VERB
hassl-2227	192	29	that	that	SCONJ
hassl-2227	192	30	the	the	DET
hassl-2227	192	31	average	average	ADJ
hassl-2227	192	32	earnings	earning	NOUN
hassl-2227	192	33	management	management	NOUN
hassl-2227	192	34	in	in	ADP
hassl-2227	192	35	banking	banking	NOUN
hassl-2227	192	36	companies	company	NOUN
hassl-2227	192	37	is	be	AUX
hassl-2227	192	38	carried	carry	VERB
hassl-2227	192	39	out	out	ADP
hassl-2227	192	40	by	by	ADP
hassl-2227	192	41	reducing	reduce	VERB
hassl-2227	192	42	corporate	corporate	ADJ
hassl-2227	192	43	profits	profit	NOUN
hassl-2227	192	44	by	by	ADP
hassl-2227	192	45	-8.1476	-8.1476	NOUN
hassl-2227	192	46	units	unit	NOUN
hassl-2227	192	47	with	with	ADP
hassl-2227	192	48	a	a	DET
hassl-2227	192	49	standard	standard	ADJ
hassl-2227	192	50	deviation	deviation	NOUN
hassl-2227	192	51	of	of	ADP
hassl-2227	192	52	2.0195	2.0195	NUM
hassl-2227	192	53	.	.	PUNCT
hassl-2227	193	1	the	the	DET
hassl-2227	193	2	highest	high	ADJ
hassl-2227	193	3	earnings	earning	NOUN
hassl-2227	193	4	management	management	NOUN
hassl-2227	193	5	(	(	PUNCT
hassl-2227	193	6	maximum	maximum	ADJ
hassl-2227	193	7	)	)	PUNCT
hassl-2227	193	8	was	be	AUX
hassl-2227	193	9	found	find	VERB
hassl-2227	193	10	in	in	ADP
hassl-2227	193	11	bank	bank	NOUN
hassl-2227	193	12	mandiri	mandiri	NOUN
hassl-2227	193	13	(	(	PUNCT
hassl-2227	193	14	persero	persero	NOUN
hassl-2227	193	15	)	)	PUNCT
hassl-2227	193	16	(	(	PUNCT
hassl-2227	193	17	4.2865	4.2865	NUM
hassl-2227	193	18	)	)	PUNCT
hassl-2227	193	19	,	,	PUNCT
hassl-2227	193	20	and	and	CCONJ
hassl-2227	193	21	the	the	DET
hassl-2227	193	22	lowest	low	ADJ
hassl-2227	193	23	(	(	PUNCT
hassl-2227	193	24	minimum	minimum	NOUN
hassl-2227	193	25	)	)	PUNCT
hassl-2227	193	26	was	be	AUX
hassl-2227	193	27	found	find	VERB
hassl-2227	193	28	in	in	ADP
hassl-2227	193	29	bank	bank	PROPN
hassl-2227	193	30	nusantara	nusantara	PROPN
hassl-2227	193	31	parahyangan	parahyangan	PROPN
hassl-2227	193	32	tbk	tbk	PROPN
hassl-2227	193	33	(	(	PUNCT
hassl-2227	193	34	-5.9453	-5.9453	PROPN
hassl-2227	193	35	)	)	PUNCT
hassl-2227	193	36	.	.	PUNCT
hassl-2227	194	1	humanities	humanity	NOUN
hassl-2227	194	2	and	and	CCONJ
hassl-2227	194	3	social	social	ADJ
hassl-2227	194	4	sciences	science	NOUN
hassl-2227	194	5	letters	letter	NOUN
hassl-2227	194	6	,	,	PUNCT
hassl-2227	194	7	2022	2022	NUM
hassl-2227	194	8	,	,	PUNCT
hassl-2227	194	9	10(1	10(1	NUM
hassl-2227	194	10	):	):	PUNCT
hassl-2227	194	11	11	11	NUM
hassl-2227	194	12	-	-	SYM
hassl-2227	194	13	26	26	NUM
hassl-2227	194	14	18	18	NUM
hassl-2227	194	15	©	©	PROPN
hassl-2227	194	16	2022	2022	NUM
hassl-2227	194	17	conscientia	conscientia	PROPN
hassl-2227	194	18	beam	beam	PROPN
hassl-2227	194	19	.	.	PUNCT
hassl-2227	195	1	all	all	DET
hassl-2227	195	2	rights	right	NOUN
hassl-2227	195	3	reserved	reserve	VERB
hassl-2227	195	4	.	.	PUNCT
hassl-2227	196	1	table	table	NOUN
hassl-2227	196	2	1	1	NUM
hassl-2227	196	3	.	.	PUNCT
hassl-2227	196	4	descriptive	descriptive	ADJ
hassl-2227	196	5	statistics	statistic	NOUN
hassl-2227	196	6	.	.	PUNCT
hassl-2227	197	1	n	n	PRON
hassl-2227	197	2	minimum	minimum	ADJ
hassl-2227	197	3	maximum	maximum	ADJ
hassl-2227	197	4	mean	mean	ADJ
hassl-2227	197	5	std	std	NOUN
hassl-2227	197	6	.	.	PUNCT
hassl-2227	198	1	deviation	deviation	NOUN
hassl-2227	198	2	earning	earn	VERB
hassl-2227	198	3	management	management	NOUN
hassl-2227	198	4	54	54	NUM
hassl-2227	198	5	-5.9453	-5.9453	NOUN
hassl-2227	198	6	4.2865	4.2865	NUM
hassl-2227	198	7	-8.1476	-8.1476	NOUN
hassl-2227	198	8	2.0195	2.0195	NUM
hassl-2227	198	9	independent	independent	ADJ
hassl-2227	198	10	board	board	NOUN
hassl-2227	198	11	of	of	ADP
hassl-2227	198	12	commissioners	commissioner	NOUN
hassl-2227	198	13	54	54	NUM
hassl-2227	198	14	0.40	0.40	NUM
hassl-2227	198	15	0.80	0.80	NUM
hassl-2227	198	16	0.5548	0.5548	NUM
hassl-2227	198	17	0.08680	0.08680	NUM
hassl-2227	198	18	independent	independent	ADJ
hassl-2227	198	19	audit	audit	NOUN
hassl-2227	198	20	committee	committee	NOUN
hassl-2227	198	21	54	54	NUM
hassl-2227	198	22	0.33	0.33	NUM
hassl-2227	198	23	0.80	0.80	NUM
hassl-2227	198	24	0.6100	0.6100	NUM
hassl-2227	198	25	0.12035	0.12035	NUM
hassl-2227	198	26	managerial	managerial	ADJ
hassl-2227	198	27	ownership	ownership	NOUN
hassl-2227	198	28	54	54	NUM
hassl-2227	198	29	0.01	0.01	NUM
hassl-2227	198	30	0.63	0.63	NUM
hassl-2227	198	31	0.0573	0.0573	NUM
hassl-2227	198	32	0.14650	0.14650	NUM
hassl-2227	198	33	dividend	dividend	NOUN
hassl-2227	198	34	policy	policy	NOUN
hassl-2227	198	35	54	54	NUM
hassl-2227	198	36	0.08	0.08	NUM
hassl-2227	198	37	0.91	0.91	NUM
hassl-2227	198	38	0.3749	0.3749	NUM
hassl-2227	198	39	0.19290	0.19290	NUM
hassl-2227	198	40	the	the	DET
hassl-2227	198	41	independent	independent	ADJ
hassl-2227	198	42	board	board	NOUN
hassl-2227	198	43	of	of	ADP
hassl-2227	198	44	commissioners	commissioner	NOUN
hassl-2227	198	45	variable	variable	ADJ
hassl-2227	198	46	(	(	PUNCT
hassl-2227	198	47	x1	x1	PROPN
hassl-2227	198	48	)	)	PUNCT
hassl-2227	198	49	that	that	PRON
hassl-2227	198	50	occurs	occur	VERB
hassl-2227	198	51	in	in	ADP
hassl-2227	198	52	banking	banking	NOUN
hassl-2227	198	53	companies	company	NOUN
hassl-2227	198	54	has	have	VERB
hassl-2227	198	55	an	an	DET
hassl-2227	198	56	average	average	NOUN
hassl-2227	198	57	of	of	ADP
hassl-2227	198	58	0.5548	0.5548	NUM
hassl-2227	198	59	with	with	ADP
hassl-2227	198	60	a	a	DET
hassl-2227	198	61	standard	standard	ADJ
hassl-2227	198	62	deviation	deviation	NOUN
hassl-2227	198	63	of	of	ADP
hassl-2227	198	64	0.8680	0.8680	NUM
hassl-2227	198	65	.	.	PUNCT
hassl-2227	199	1	the	the	DET
hassl-2227	199	2	highest	high	ADJ
hassl-2227	199	3	number	number	NOUN
hassl-2227	199	4	of	of	ADP
hassl-2227	199	5	independent	independent	ADJ
hassl-2227	199	6	board	board	NOUN
hassl-2227	199	7	of	of	ADP
hassl-2227	199	8	commissioners	commissioner	NOUN
hassl-2227	199	9	was	be	AUX
hassl-2227	199	10	in	in	ADP
hassl-2227	199	11	the	the	DET
hassl-2227	199	12	regional	regional	PROPN
hassl-2227	199	13	development	development	PROPN
hassl-2227	199	14	bank	bank	PROPN
hassl-2227	199	15	of	of	ADP
hassl-2227	199	16	west	west	PROPN
hassl-2227	199	17	java	java	PROPN
hassl-2227	199	18	and	and	CCONJ
hassl-2227	199	19	banten	banten	PROPN
hassl-2227	199	20	tbk	tbk	PROPN
hassl-2227	199	21	,	,	PUNCT
hassl-2227	199	22	and	and	CCONJ
hassl-2227	199	23	the	the	DET
hassl-2227	199	24	regional	regional	PROPN
hassl-2227	199	25	development	development	PROPN
hassl-2227	199	26	bank	bank	PROPN
hassl-2227	199	27	of	of	ADP
hassl-2227	199	28	east	east	PROPN
hassl-2227	199	29	java	java	PROPN
hassl-2227	199	30	tbk	tbk	PROPN
hassl-2227	199	31	(	(	PUNCT
hassl-2227	199	32	0.80	0.80	NUM
hassl-2227	199	33	)	)	PUNCT
hassl-2227	199	34	(	(	PUNCT
hassl-2227	199	35	maximum	maximum	ADJ
hassl-2227	199	36	)	)	PUNCT
hassl-2227	199	37	,	,	PUNCT
hassl-2227	199	38	while	while	SCONJ
hassl-2227	199	39	the	the	DET
hassl-2227	199	40	lowest	low	ADJ
hassl-2227	199	41	was	be	AUX
hassl-2227	199	42	found	find	VERB
hassl-2227	199	43	at	at	ADP
hassl-2227	199	44	bank	bank	PROPN
hassl-2227	199	45	mayapada	mayapada	PROPN
hassl-2227	199	46	internasional	internasional	PROPN
hassl-2227	199	47	tbk	tbk	PROPN
hassl-2227	199	48	and	and	CCONJ
hassl-2227	199	49	the	the	DET
hassl-2227	199	50	national	national	ADJ
hassl-2227	199	51	pension	pension	NOUN
hassl-2227	199	52	savings	saving	NOUN
hassl-2227	199	53	bank	bank	PROPN
hassl-2227	199	54	tbk	tbk	PROPN
hassl-2227	199	55	(	(	PUNCT
hassl-2227	199	56	0.40	0.40	NUM
hassl-2227	199	57	)	)	PUNCT
hassl-2227	199	58	(	(	PUNCT
hassl-2227	199	59	minimum	minimum	NOUN
hassl-2227	199	60	)	)	PUNCT
hassl-2227	199	61	.	.	PUNCT
hassl-2227	200	1	the	the	DET
hassl-2227	200	2	independent	independent	ADJ
hassl-2227	200	3	audit	audit	PROPN
hassl-2227	200	4	committee	committee	NOUN
hassl-2227	200	5	variable	variable	NOUN
hassl-2227	200	6	(	(	PUNCT
hassl-2227	200	7	x2	x2	PROPN
hassl-2227	200	8	)	)	PUNCT
hassl-2227	200	9	that	that	PRON
hassl-2227	200	10	occurs	occur	VERB
hassl-2227	200	11	in	in	ADP
hassl-2227	200	12	banking	banking	NOUN
hassl-2227	200	13	companies	company	NOUN
hassl-2227	200	14	has	have	VERB
hassl-2227	200	15	an	an	DET
hassl-2227	200	16	average	average	NOUN
hassl-2227	200	17	of	of	ADP
hassl-2227	200	18	0.6100	0.6100	NUM
hassl-2227	200	19	with	with	ADP
hassl-2227	200	20	a	a	DET
hassl-2227	200	21	standard	standard	ADJ
hassl-2227	200	22	deviation	deviation	NOUN
hassl-2227	200	23	of	of	ADP
hassl-2227	200	24	0.12035	0.12035	NUM
hassl-2227	200	25	.	.	PUNCT
hassl-2227	201	1	the	the	DET
hassl-2227	201	2	highest	high	ADJ
hassl-2227	201	3	number	number	NOUN
hassl-2227	201	4	of	of	ADP
hassl-2227	201	5	independent	independent	ADJ
hassl-2227	201	6	audit	audit	NOUN
hassl-2227	201	7	committee	committee	NOUN
hassl-2227	201	8	is	be	AUX
hassl-2227	201	9	bank	bank	PROPN
hassl-2227	201	10	artha	artha	PROPN
hassl-2227	201	11	graha	graha	PROPN
hassl-2227	201	12	internasional	internasional	PROPN
hassl-2227	201	13	tbk	tbk	PROPN
hassl-2227	201	14	(	(	PUNCT
hassl-2227	201	15	0.80	0.80	NUM
hassl-2227	201	16	)	)	PUNCT
hassl-2227	201	17	,	,	PUNCT
hassl-2227	201	18	and	and	CCONJ
hassl-2227	201	19	the	the	DET
hassl-2227	201	20	lowest	low	ADJ
hassl-2227	201	21	was	be	AUX
hassl-2227	201	22	for	for	ADP
hassl-2227	201	23	bank	bank	PROPN
hassl-2227	201	24	pembangunan	pembangunan	PROPN
hassl-2227	201	25	daerah	daerah	PROPN
hassl-2227	201	26	jawa	jawa	PROPN
hassl-2227	201	27	timur	timur	PROPN
hassl-2227	201	28	tbk	tbk	PROPN
hassl-2227	201	29	,	,	PUNCT
hassl-2227	201	30	and	and	CCONJ
hassl-2227	201	31	bank	bank	NOUN
hassl-2227	201	32	mandiri	mandiri	NOUN
hassl-2227	201	33	(	(	PUNCT
hassl-2227	201	34	persero	persero	NOUN
hassl-2227	201	35	)	)	PUNCT
hassl-2227	201	36	tbk	tbk	NOUN
hassl-2227	201	37	(	(	PUNCT
hassl-2227	201	38	0.33	0.33	NUM
hassl-2227	201	39	)	)	PUNCT
hassl-2227	201	40	.	.	PUNCT
hassl-2227	202	1	the	the	DET
hassl-2227	202	2	managerial	managerial	ADJ
hassl-2227	202	3	ownership	ownership	NOUN
hassl-2227	202	4	structure	structure	NOUN
hassl-2227	202	5	variable	variable	NOUN
hassl-2227	202	6	(	(	PUNCT
hassl-2227	202	7	x3	x3	ADJ
hassl-2227	202	8	)	)	PUNCT
hassl-2227	202	9	that	that	PRON
hassl-2227	202	10	occurs	occur	VERB
hassl-2227	202	11	in	in	ADP
hassl-2227	202	12	banking	banking	NOUN
hassl-2227	202	13	companies	company	NOUN
hassl-2227	202	14	has	have	VERB
hassl-2227	202	15	an	an	DET
hassl-2227	202	16	average	average	NOUN
hassl-2227	202	17	of	of	ADP
hassl-2227	202	18	0.573	0.573	NUM
hassl-2227	202	19	with	with	ADP
hassl-2227	202	20	a	a	DET
hassl-2227	202	21	standard	standard	ADJ
hassl-2227	202	22	deviation	deviation	NOUN
hassl-2227	202	23	of	of	ADP
hassl-2227	202	24	0.146505	0.146505	NUM
hassl-2227	202	25	.	.	PUNCT
hassl-2227	203	1	the	the	DET
hassl-2227	203	2	highest	high	ADJ
hassl-2227	203	3	managerial	managerial	ADJ
hassl-2227	203	4	ownership	ownership	NOUN
hassl-2227	203	5	was	be	AUX
hassl-2227	203	6	found	find	VERB
hassl-2227	203	7	at	at	ADP
hassl-2227	203	8	bank	bank	NOUN
hassl-2227	203	9	bukopin	bukopin	NOUN
hassl-2227	203	10	tbk	tbk	PROPN
hassl-2227	203	11	(	(	PUNCT
hassl-2227	203	12	0.63	0.63	NUM
hassl-2227	203	13	)	)	PUNCT
hassl-2227	203	14	,	,	PUNCT
hassl-2227	203	15	and	and	CCONJ
hassl-2227	203	16	the	the	DET
hassl-2227	203	17	lowest	low	ADJ
hassl-2227	203	18	at	at	ADP
hassl-2227	203	19	bank	bank	PROPN
hassl-2227	203	20	ocbc	ocbc	PROPN
hassl-2227	203	21	nisp	nisp	PROPN
hassl-2227	203	22	tbk	tbk	PROPN
hassl-2227	203	23	(	(	PUNCT
hassl-2227	203	24	0.01	0.01	NUM
hassl-2227	203	25	)	)	PUNCT
hassl-2227	203	26	.	.	PUNCT
hassl-2227	204	1	the	the	DET
hassl-2227	204	2	dividend	dividend	NOUN
hassl-2227	204	3	policy	policy	NOUN
hassl-2227	204	4	variable	variable	NOUN
hassl-2227	204	5	(	(	PUNCT
hassl-2227	204	6	x4	x4	PROPN
hassl-2227	204	7	)	)	PUNCT
hassl-2227	204	8	that	that	PRON
hassl-2227	204	9	occurs	occur	VERB
hassl-2227	204	10	in	in	ADP
hassl-2227	204	11	banking	banking	NOUN
hassl-2227	204	12	companies	company	NOUN
hassl-2227	204	13	has	have	VERB
hassl-2227	204	14	an	an	DET
hassl-2227	204	15	average	average	NOUN
hassl-2227	204	16	of	of	ADP
hassl-2227	204	17	0.3749	0.3749	NUM
hassl-2227	204	18	with	with	ADP
hassl-2227	204	19	a	a	DET
hassl-2227	204	20	standard	standard	ADJ
hassl-2227	204	21	deviation	deviation	NOUN
hassl-2227	204	22	of	of	ADP
hassl-2227	204	23	0.19290	0.19290	NUM
hassl-2227	204	24	.	.	PUNCT
hassl-2227	205	1	the	the	DET
hassl-2227	205	2	highest	high	ADJ
hassl-2227	205	3	value	value	NOUN
hassl-2227	205	4	of	of	ADP
hassl-2227	205	5	dividend	dividend	NOUN
hassl-2227	205	6	policy	policy	NOUN
hassl-2227	205	7	is	be	AUX
hassl-2227	205	8	at	at	ADP
hassl-2227	205	9	bank	bank	PROPN
hassl-2227	205	10	nusantara	nusantara	PROPN
hassl-2227	205	11	parahyangan	parahyangan	PROPN
hassl-2227	205	12	tbk	tbk	PROPN
hassl-2227	205	13	,	,	PUNCT
hassl-2227	205	14	which	which	PRON
hassl-2227	205	15	is	be	AUX
hassl-2227	205	16	0.91	0.91	NUM
hassl-2227	205	17	,	,	PUNCT
hassl-2227	205	18	and	and	CCONJ
hassl-2227	205	19	the	the	DET
hassl-2227	205	20	lowest	low	ADJ
hassl-2227	205	21	is	be	AUX
hassl-2227	205	22	at	at	ADP
hassl-2227	205	23	bank	bank	PROPN
hassl-2227	205	24	central	central	PROPN
hassl-2227	205	25	asia	asia	PROPN
hassl-2227	205	26	tbk	tbk	PROPN
hassl-2227	205	27	,	,	PUNCT
hassl-2227	205	28	which	which	PRON
hassl-2227	205	29	is	be	AUX
hassl-2227	205	30	0.08	0.08	NUM
hassl-2227	205	31	.	.	PUNCT
hassl-2227	206	1	table	table	NOUN
hassl-2227	206	2	2	2	NUM
hassl-2227	206	3	.	.	PUNCT
hassl-2227	206	4	multiple	multiple	ADJ
hassl-2227	206	5	linear	linear	PROPN
hassl-2227	206	6	regression	regression	NOUN
hassl-2227	206	7	.	.	PUNCT
hassl-2227	207	1	model	model	PROPN
hassl-2227	207	2	b	b	PROPN
hassl-2227	207	3	earnings	earning	NOUN
hassl-2227	207	4	management	management	NOUN
hassl-2227	207	5	2.528	2.528	NUM
hassl-2227	207	6	independent	independent	ADJ
hassl-2227	207	7	board	board	NOUN
hassl-2227	207	8	of	of	ADP
hassl-2227	207	9	commissioners	commissioner	NOUN
hassl-2227	207	10	-1.162	-1.162	VERB
hassl-2227	207	11	independent	independent	ADJ
hassl-2227	207	12	audit	audit	PROPN
hassl-2227	207	13	committee	committee	PROPN
hassl-2227	207	14	-2.113	-2.113	PROPN
hassl-2227	207	15	managerial	managerial	ADJ
hassl-2227	207	16	ownership	ownership	NOUN
hassl-2227	207	17	3.323	3.323	NUM
hassl-2227	207	18	dividend	dividend	NOUN
hassl-2227	207	19	policy	policy	NOUN
hassl-2227	207	20	-3.808	-3.808	PUNCT
hassl-2227	207	21	the	the	DET
hassl-2227	207	22	method	method	NOUN
hassl-2227	207	23	of	of	ADP
hassl-2227	207	24	data	datum	NOUN
hassl-2227	207	25	analysis	analysis	NOUN
hassl-2227	207	26	was	be	AUX
hassl-2227	207	27	carried	carry	VERB
hassl-2227	207	28	out	out	ADP
hassl-2227	207	29	using	use	VERB
hassl-2227	207	30	multiple	multiple	ADJ
hassl-2227	207	31	linear	linear	ADJ
hassl-2227	207	32	regression	regression	NOUN
hassl-2227	207	33	to	to	PART
hassl-2227	207	34	see	see	VERB
hassl-2227	207	35	the	the	DET
hassl-2227	207	36	relationship	relationship	NOUN
hassl-2227	207	37	between	between	ADP
hassl-2227	207	38	the	the	DET
hassl-2227	207	39	independent	independent	ADJ
hassl-2227	207	40	variables	variable	NOUN
hassl-2227	207	41	and	and	CCONJ
hassl-2227	207	42	the	the	DET
hassl-2227	207	43	dependent	dependent	ADJ
hassl-2227	207	44	variable	variable	NOUN
hassl-2227	207	45	.	.	PUNCT
hassl-2227	208	1	the	the	DET
hassl-2227	208	2	multiple	multiple	ADJ
hassl-2227	208	3	linear	linear	ADJ
hassl-2227	208	4	regression	regression	NOUN
hassl-2227	208	5	results	result	NOUN
hassl-2227	208	6	in	in	ADP
hassl-2227	208	7	table	table	NOUN
hassl-2227	208	8	2	2	NUM
hassl-2227	208	9	above	above	ADV
hassl-2227	208	10	were	be	AUX
hassl-2227	208	11	obtained	obtain	VERB
hassl-2227	208	12	from	from	ADP
hassl-2227	208	13	the	the	DET
hassl-2227	208	14	following	follow	VERB
hassl-2227	208	15	equation	equation	NOUN
hassl-2227	208	16	:	:	PUNCT
hassl-2227	209	1	y	y	PROPN
hassl-2227	209	2	=	=	PROPN
hassl-2227	209	3	2.528	2.528	NUM
hassl-2227	209	4	–	–	PUNCT
hassl-2227	209	5	1.162	1.162	NUM
hassl-2227	209	6	x1	x1	PROPN
hassl-2227	209	7	–	–	PUNCT
hassl-2227	209	8	2.113	2.113	NUM
hassl-2227	209	9	x2	x2	NOUN
hassl-2227	209	10	+	+	CCONJ
hassl-2227	209	11	3.323	3.323	NUM
hassl-2227	209	12	x3	x3	ADJ
hassl-2227	209	13	–	–	PUNCT
hassl-2227	209	14	3.808	3.808	NUM
hassl-2227	209	15	x4	x4	NOUN
hassl-2227	210	1	+	+	CCONJ
hassl-2227	210	2	e	e	X
hassl-2227	210	3	the	the	DET
hassl-2227	210	4	constant	constant	ADJ
hassl-2227	210	5	(	(	PUNCT
hassl-2227	210	6	α	α	NOUN
hassl-2227	210	7	)	)	PUNCT
hassl-2227	210	8	is	be	AUX
hassl-2227	210	9	2.528	2.528	NUM
hassl-2227	210	10	,	,	PUNCT
hassl-2227	210	11	which	which	PRON
hassl-2227	210	12	means	mean	VERB
hassl-2227	210	13	that	that	SCONJ
hassl-2227	210	14	if	if	SCONJ
hassl-2227	210	15	all	all	DET
hassl-2227	210	16	independent	independent	ADJ
hassl-2227	210	17	variables	variable	NOUN
hassl-2227	210	18	are	be	AUX
hassl-2227	210	19	constant	constant	ADJ
hassl-2227	210	20	or	or	CCONJ
hassl-2227	210	21	equal	equal	ADJ
hassl-2227	210	22	to	to	ADP
hassl-2227	210	23	zero	zero	NUM
hassl-2227	210	24	(	(	PUNCT
hassl-2227	210	25	0	0	NUM
hassl-2227	210	26	)	)	PUNCT
hassl-2227	210	27	,	,	PUNCT
hassl-2227	210	28	then	then	ADV
hassl-2227	210	29	the	the	DET
hassl-2227	210	30	earnings	earning	NOUN
hassl-2227	210	31	management	management	NOUN
hassl-2227	210	32	is	be	AUX
hassl-2227	210	33	2.528	2.528	NUM
hassl-2227	210	34	units	unit	NOUN
hassl-2227	210	35	.	.	PUNCT
hassl-2227	211	1	in	in	ADP
hassl-2227	211	2	other	other	ADJ
hassl-2227	211	3	words	word	NOUN
hassl-2227	211	4	,	,	PUNCT
hassl-2227	211	5	the	the	DET
hassl-2227	211	6	magnitude	magnitude	NOUN
hassl-2227	211	7	of	of	ADP
hassl-2227	211	8	the	the	DET
hassl-2227	211	9	earnings	earning	NOUN
hassl-2227	211	10	management	management	NOUN
hassl-2227	211	11	variable	variable	NOUN
hassl-2227	211	12	(	(	PUNCT
hassl-2227	211	13	y	y	NOUN
hassl-2227	211	14	)	)	PUNCT
hassl-2227	211	15	,	,	PUNCT
hassl-2227	211	16	which	which	PRON
hassl-2227	211	17	is	be	AUX
hassl-2227	211	18	not	not	PART
hassl-2227	211	19	influenced	influence	VERB
hassl-2227	211	20	by	by	ADP
hassl-2227	211	21	the	the	DET
hassl-2227	211	22	independent	independent	PROPN
hassl-2227	211	23	board	board	NOUN
hassl-2227	211	24	of	of	ADP
hassl-2227	211	25	commissioners	commissioner	NOUN
hassl-2227	211	26	,	,	PUNCT
hassl-2227	211	27	independent	independent	ADJ
hassl-2227	211	28	audit	audit	NOUN
hassl-2227	211	29	committee	committee	NOUN
hassl-2227	211	30	,	,	PUNCT
hassl-2227	211	31	managerial	managerial	ADJ
hassl-2227	211	32	ownership	ownership	NOUN
hassl-2227	211	33	,	,	PUNCT
hassl-2227	211	34	and	and	CCONJ
hassl-2227	211	35	dividend	dividend	NOUN
hassl-2227	211	36	policy	policy	NOUN
hassl-2227	211	37	variables	variable	NOUN
hassl-2227	211	38	,	,	PUNCT
hassl-2227	211	39	is	be	AUX
hassl-2227	211	40	2.528	2.528	NUM
hassl-2227	211	41	units	unit	NOUN
hassl-2227	211	42	.	.	PUNCT
hassl-2227	212	1	the	the	DET
hassl-2227	212	2	independent	independent	PROPN
hassl-2227	212	3	board	board	NOUN
hassl-2227	212	4	of	of	ADP
hassl-2227	212	5	commissioners	commissioner	NOUN
hassl-2227	212	6	variable	variable	ADJ
hassl-2227	212	7	(	(	PUNCT
hassl-2227	212	8	x1	x1	PROPN
hassl-2227	212	9	)	)	PUNCT
hassl-2227	212	10	has	have	VERB
hassl-2227	212	11	a	a	DET
hassl-2227	212	12	regression	regression	NOUN
hassl-2227	212	13	coefficient	coefficient	NOUN
hassl-2227	212	14	value	value	NOUN
hassl-2227	212	15	of	of	ADP
hassl-2227	212	16	-1.162	-1.162	PROPN
hassl-2227	212	17	.	.	PUNCT
hassl-2227	213	1	the	the	DET
hassl-2227	213	2	negative	negative	ADJ
hassl-2227	213	3	result	result	NOUN
hassl-2227	213	4	here	here	ADV
hassl-2227	213	5	means	mean	VERB
hassl-2227	213	6	that	that	SCONJ
hassl-2227	213	7	if	if	SCONJ
hassl-2227	213	8	the	the	DET
hassl-2227	213	9	independent	independent	ADJ
hassl-2227	213	10	board	board	NOUN
hassl-2227	213	11	of	of	ADP
hassl-2227	213	12	commissioners	commissioner	NOUN
hassl-2227	213	13	increases	increase	VERB
hassl-2227	213	14	by	by	ADP
hassl-2227	213	15	one	one	NUM
hassl-2227	213	16	unit	unit	NOUN
hassl-2227	213	17	,	,	PUNCT
hassl-2227	213	18	then	then	ADV
hassl-2227	213	19	the	the	DET
hassl-2227	213	20	earnings	earning	NOUN
hassl-2227	213	21	management	management	NOUN
hassl-2227	213	22	variable	variable	NOUN
hassl-2227	213	23	will	will	AUX
hassl-2227	213	24	decrease	decrease	VERB
hassl-2227	213	25	by	by	ADP
hassl-2227	213	26	1.162	1.162	NUM
hassl-2227	213	27	units	unit	NOUN
hassl-2227	213	28	,	,	PUNCT
hassl-2227	213	29	with	with	ADP
hassl-2227	213	30	the	the	DET
hassl-2227	213	31	condition	condition	NOUN
hassl-2227	213	32	that	that	SCONJ
hassl-2227	213	33	other	other	ADJ
hassl-2227	213	34	variables	variable	NOUN
hassl-2227	213	35	are	be	AUX
hassl-2227	213	36	considered	consider	VERB
hassl-2227	213	37	constant	constant	ADJ
hassl-2227	213	38	.	.	PUNCT
hassl-2227	214	1	the	the	DET
hassl-2227	214	2	independent	independent	ADJ
hassl-2227	214	3	audit	audit	PROPN
hassl-2227	214	4	committee	committee	NOUN
hassl-2227	214	5	variable	variable	NOUN
hassl-2227	214	6	(	(	PUNCT
hassl-2227	214	7	x2	x2	PROPN
hassl-2227	214	8	)	)	PUNCT
hassl-2227	214	9	has	have	VERB
hassl-2227	214	10	a	a	DET
hassl-2227	214	11	regression	regression	NOUN
hassl-2227	214	12	coefficient	coefficient	NOUN
hassl-2227	214	13	of	of	ADP
hassl-2227	214	14	-2.113	-2.113	PROPN
hassl-2227	214	15	.	.	PUNCT
hassl-2227	215	1	this	this	DET
hassl-2227	215	2	negative	negative	ADJ
hassl-2227	215	3	result	result	NOUN
hassl-2227	215	4	means	mean	VERB
hassl-2227	215	5	that	that	SCONJ
hassl-2227	215	6	if	if	SCONJ
hassl-2227	215	7	the	the	DET
hassl-2227	215	8	independent	independent	ADJ
hassl-2227	215	9	audit	audit	NOUN
hassl-2227	215	10	committee	committee	NOUN
hassl-2227	215	11	variable	variable	ADJ
hassl-2227	215	12	increases	increase	NOUN
hassl-2227	215	13	by	by	ADP
hassl-2227	215	14	one	one	NUM
hassl-2227	215	15	unit	unit	NOUN
hassl-2227	215	16	,	,	PUNCT
hassl-2227	215	17	then	then	ADV
hassl-2227	215	18	the	the	DET
hassl-2227	215	19	earnings	earning	NOUN
hassl-2227	215	20	management	management	NOUN
hassl-2227	215	21	variable	variable	NOUN
hassl-2227	215	22	will	will	AUX
hassl-2227	215	23	decrease	decrease	VERB
hassl-2227	215	24	by	by	ADP
hassl-2227	215	25	2.113	2.113	NUM
hassl-2227	215	26	,	,	PUNCT
hassl-2227	215	27	provided	provide	VERB
hassl-2227	215	28	that	that	SCONJ
hassl-2227	215	29	other	other	ADJ
hassl-2227	215	30	variables	variable	NOUN
hassl-2227	215	31	are	be	AUX
hassl-2227	215	32	considered	consider	VERB
hassl-2227	215	33	constant	constant	ADJ
hassl-2227	215	34	.	.	PUNCT
hassl-2227	216	1	the	the	DET
hassl-2227	216	2	managerial	managerial	ADJ
hassl-2227	216	3	ownership	ownership	NOUN
hassl-2227	216	4	variable	variable	NOUN
hassl-2227	216	5	(	(	PUNCT
hassl-2227	216	6	x3	x3	ADJ
hassl-2227	216	7	)	)	PUNCT
hassl-2227	216	8	has	have	VERB
hassl-2227	216	9	a	a	DET
hassl-2227	216	10	regression	regression	NOUN
hassl-2227	216	11	coefficient	coefficient	NOUN
hassl-2227	216	12	value	value	NOUN
hassl-2227	216	13	of	of	ADP
hassl-2227	216	14	3.323	3.323	NUM
hassl-2227	216	15	.	.	PUNCT
hassl-2227	217	1	this	this	DET
hassl-2227	217	2	positive	positive	ADJ
hassl-2227	217	3	value	value	NOUN
hassl-2227	217	4	indicate	indicate	VERB
hassl-2227	217	5	that	that	SCONJ
hassl-2227	217	6	if	if	SCONJ
hassl-2227	217	7	the	the	DET
hassl-2227	217	8	managerial	managerial	ADJ
hassl-2227	217	9	ownership	ownership	NOUN
hassl-2227	217	10	variable	variable	ADJ
hassl-2227	217	11	increases	increase	NOUN
hassl-2227	217	12	by	by	ADP
hassl-2227	217	13	one	one	NUM
hassl-2227	217	14	unit	unit	NOUN
hassl-2227	217	15	,	,	PUNCT
hassl-2227	217	16	the	the	DET
hassl-2227	217	17	earnings	earning	NOUN
hassl-2227	217	18	management	management	NOUN
hassl-2227	217	19	variable	variable	NOUN
hassl-2227	217	20	will	will	AUX
hassl-2227	217	21	increase	increase	VERB
hassl-2227	217	22	by	by	ADP
hassl-2227	217	23	3.323	3.323	NUM
hassl-2227	217	24	units	unit	NOUN
hassl-2227	217	25	,	,	PUNCT
hassl-2227	217	26	with	with	SCONJ
hassl-2227	217	27	other	other	ADJ
hassl-2227	217	28	variables	variable	NOUN
hassl-2227	217	29	being	be	AUX
hassl-2227	217	30	held	hold	VERB
hassl-2227	217	31	constant	constant	ADJ
hassl-2227	217	32	.	.	PUNCT
hassl-2227	218	1	the	the	DET
hassl-2227	218	2	dividend	dividend	NOUN
hassl-2227	218	3	policy	policy	NOUN
hassl-2227	218	4	variable	variable	NOUN
hassl-2227	218	5	(	(	PUNCT
hassl-2227	218	6	x4	x4	PROPN
hassl-2227	218	7	)	)	PUNCT
hassl-2227	218	8	has	have	VERB
hassl-2227	218	9	humanities	humanity	NOUN
hassl-2227	218	10	and	and	CCONJ
hassl-2227	218	11	social	social	ADJ
hassl-2227	218	12	sciences	science	NOUN
hassl-2227	218	13	letters	letter	NOUN
hassl-2227	218	14	,	,	PUNCT
hassl-2227	218	15	2022	2022	NUM
hassl-2227	218	16	,	,	PUNCT
hassl-2227	218	17	10(1	10(1	NUM
hassl-2227	218	18	):	):	PUNCT
hassl-2227	218	19	11	11	NUM
hassl-2227	218	20	-	-	SYM
hassl-2227	218	21	26	26	NUM
hassl-2227	218	22	19	19	NUM
hassl-2227	218	23	©	©	PROPN
hassl-2227	218	24	2022	2022	NUM
hassl-2227	218	25	conscientia	conscientia	PROPN
hassl-2227	218	26	beam	beam	PROPN
hassl-2227	218	27	.	.	PUNCT
hassl-2227	219	1	all	all	DET
hassl-2227	219	2	rights	right	NOUN
hassl-2227	219	3	reserved	reserve	VERB
hassl-2227	219	4	.	.	PUNCT
hassl-2227	220	1	a	a	DET
hassl-2227	220	2	regression	regression	NOUN
hassl-2227	220	3	coefficient	coefficient	NOUN
hassl-2227	220	4	of	of	ADP
hassl-2227	220	5	-3.808	-3.808	NOUN
hassl-2227	220	6	.	.	PUNCT
hassl-2227	221	1	this	this	DET
hassl-2227	221	2	negative	negative	ADJ
hassl-2227	221	3	result	result	NOUN
hassl-2227	221	4	means	mean	VERB
hassl-2227	221	5	that	that	SCONJ
hassl-2227	221	6	if	if	SCONJ
hassl-2227	221	7	the	the	DET
hassl-2227	221	8	dividend	dividend	NOUN
hassl-2227	221	9	policy	policy	NOUN
hassl-2227	221	10	variable	variable	ADJ
hassl-2227	221	11	increases	increase	NOUN
hassl-2227	221	12	by	by	ADP
hassl-2227	221	13	one	one	NUM
hassl-2227	221	14	unit	unit	NOUN
hassl-2227	221	15	,	,	PUNCT
hassl-2227	221	16	the	the	DET
hassl-2227	221	17	earnings	earning	NOUN
hassl-2227	221	18	management	management	NOUN
hassl-2227	221	19	variable	variable	NOUN
hassl-2227	221	20	will	will	AUX
hassl-2227	221	21	decrease	decrease	VERB
hassl-2227	221	22	by	by	ADP
hassl-2227	221	23	3.808	3.808	NUM
hassl-2227	221	24	,	,	PUNCT
hassl-2227	221	25	provided	provide	VERB
hassl-2227	221	26	that	that	SCONJ
hassl-2227	221	27	other	other	ADJ
hassl-2227	221	28	variables	variable	NOUN
hassl-2227	221	29	are	be	AUX
hassl-2227	221	30	considered	consider	VERB
hassl-2227	221	31	constant	constant	ADJ
hassl-2227	221	32	.	.	PUNCT
hassl-2227	222	1	table	table	NOUN
hassl-2227	222	2	3	3	NUM
hassl-2227	222	3	.	.	PUNCT
hassl-2227	222	4	normality	normality	NOUN
hassl-2227	222	5	test	test	NOUN
hassl-2227	222	6	(	(	PUNCT
hassl-2227	222	7	one	one	NUM
hassl-2227	222	8	-	-	PUNCT
hassl-2227	222	9	sample	sample	NOUN
hassl-2227	222	10	kolmogorov	kolmogorov	PROPN
hassl-2227	222	11	–	–	PUNCT
hassl-2227	222	12	smirnov	smirnov	ADJ
hassl-2227	222	13	test	test	NOUN
hassl-2227	222	14	)	)	PUNCT
hassl-2227	222	15	.	.	PUNCT
hassl-2227	223	1	standardized	standardize	VERB
hassl-2227	223	2	residual	residual	ADJ
hassl-2227	223	3	n	n	CCONJ
hassl-2227	223	4	54	54	NUM
hassl-2227	223	5	asymp	asymp	NOUN
hassl-2227	223	6	.	.	PUNCT
hassl-2227	224	1	sig	sig	PROPN
hassl-2227	224	2	.	.	PUNCT
hassl-2227	225	1	(	(	PUNCT
hassl-2227	225	2	2	2	NUM
hassl-2227	225	3	-	-	PUNCT
hassl-2227	225	4	tailed	tailed	ADJ
hassl-2227	225	5	)	)	PUNCT
hassl-2227	225	6	0.001	0.001	NUM
hassl-2227	225	7	figure	figure	NOUN
hassl-2227	225	8	1	1	NUM
hassl-2227	225	9	.	.	X
hassl-2227	225	10	normal	normal	ADJ
hassl-2227	225	11	p	p	NOUN
hassl-2227	225	12	–	–	PUNCT
hassl-2227	225	13	p	p	NOUN
hassl-2227	225	14	plot	plot	NOUN
hassl-2227	225	15	of	of	ADP
hassl-2227	225	16	regression	regression	NOUN
hassl-2227	225	17	.	.	PUNCT
hassl-2227	226	1	standardized	standardize	VERB
hassl-2227	226	2	residual	residual	ADJ
hassl-2227	226	3	.	.	PUNCT
hassl-2227	227	1	dependent	dependent	ADJ
hassl-2227	227	2	variable	variable	NOUN
hassl-2227	227	3	:	:	PUNCT
hassl-2227	227	4	earning	earn	VERB
hassl-2227	227	5	management	management	NOUN
hassl-2227	227	6	.	.	PUNCT
hassl-2227	228	1	the	the	DET
hassl-2227	228	2	normality	normality	NOUN
hassl-2227	228	3	test	test	NOUN
hassl-2227	228	4	aims	aim	VERB
hassl-2227	228	5	to	to	PART
hassl-2227	228	6	test	test	VERB
hassl-2227	228	7	whether	whether	SCONJ
hassl-2227	228	8	the	the	DET
hassl-2227	228	9	error	error	NOUN
hassl-2227	228	10	term	term	NOUN
hassl-2227	228	11	has	have	VERB
hassl-2227	228	12	a	a	DET
hassl-2227	228	13	normal	normal	ADJ
hassl-2227	228	14	distribution	distribution	NOUN
hassl-2227	228	15	or	or	CCONJ
hassl-2227	228	16	not	not	PART
hassl-2227	228	17	.	.	PUNCT
hassl-2227	229	1	in	in	ADP
hassl-2227	229	2	this	this	DET
hassl-2227	229	3	case	case	NOUN
hassl-2227	229	4	,	,	PUNCT
hassl-2227	229	5	the	the	DET
hassl-2227	229	6	normality	normality	NOUN
hassl-2227	229	7	test	test	NOUN
hassl-2227	229	8	used	use	VERB
hassl-2227	229	9	is	be	AUX
hassl-2227	229	10	the	the	DET
hassl-2227	229	11	non	non	ADJ
hassl-2227	229	12	-	-	ADJ
hassl-2227	229	13	parametric	parametric	ADJ
hassl-2227	229	14	statistical	statistical	ADJ
hassl-2227	229	15	one	one	NUM
hassl-2227	229	16	-	-	PUNCT
hassl-2227	229	17	sample	sample	NOUN
hassl-2227	229	18	kolmogorov	kolmogorov	PROPN
hassl-2227	229	19	–	–	PUNCT
hassl-2227	229	20	smirnov	smirnov	ADJ
hassl-2227	229	21	test	test	NOUN
hassl-2227	229	22	.	.	PUNCT
hassl-2227	230	1	this	this	DET
hassl-2227	230	2	test	test	NOUN
hassl-2227	230	3	is	be	AUX
hassl-2227	230	4	used	use	VERB
hassl-2227	230	5	to	to	PART
hassl-2227	230	6	provide	provide	VERB
hassl-2227	230	7	more	more	ADV
hassl-2227	230	8	detailed	detailed	ADJ
hassl-2227	230	9	figures	figure	NOUN
hassl-2227	230	10	to	to	PART
hassl-2227	230	11	confirm	confirm	VERB
hassl-2227	230	12	whether	whether	SCONJ
hassl-2227	230	13	there	there	PRON
hassl-2227	230	14	is	be	VERB
hassl-2227	230	15	normality	normality	NOUN
hassl-2227	230	16	or	or	CCONJ
hassl-2227	230	17	not	not	PART
hassl-2227	230	18	in	in	ADP
hassl-2227	230	19	the	the	DET
hassl-2227	230	20	data	datum	NOUN
hassl-2227	230	21	.	.	PUNCT
hassl-2227	231	1	normality	normality	NOUN
hassl-2227	231	2	occurs	occur	VERB
hassl-2227	231	3	when	when	SCONJ
hassl-2227	231	4	the	the	DET
hassl-2227	231	5	kolmogorov	kolmogorov	PROPN
hassl-2227	231	6	–	–	PUNCT
hassl-2227	231	7	smirnov	smirnov	ADJ
hassl-2227	231	8	test	test	NOUN
hassl-2227	231	9	result	result	NOUN
hassl-2227	231	10	is	be	AUX
hassl-2227	231	11	more	more	ADJ
hassl-2227	231	12	than	than	ADP
hassl-2227	231	13	0.05	0.05	NUM
hassl-2227	231	14	.	.	PUNCT
hassl-2227	232	1	from	from	ADP
hassl-2227	232	2	the	the	DET
hassl-2227	232	3	results	result	NOUN
hassl-2227	232	4	of	of	ADP
hassl-2227	232	5	the	the	DET
hassl-2227	232	6	one	one	NUM
hassl-2227	232	7	-	-	PUNCT
hassl-2227	232	8	sample	sample	NOUN
hassl-2227	232	9	kolmogorov	kolmogorov	PROPN
hassl-2227	232	10	–	–	PUNCT
hassl-2227	232	11	smirnov	smirnov	ADJ
hassl-2227	232	12	test	test	NOUN
hassl-2227	232	13	shown	show	VERB
hassl-2227	232	14	in	in	ADP
hassl-2227	232	15	table	table	NOUN
hassl-2227	232	16	3	3	NUM
hassl-2227	232	17	,	,	PUNCT
hassl-2227	232	18	it	it	PRON
hassl-2227	232	19	can	can	AUX
hassl-2227	232	20	be	be	AUX
hassl-2227	232	21	stated	state	VERB
hassl-2227	232	22	that	that	SCONJ
hassl-2227	232	23	the	the	DET
hassl-2227	232	24	error	error	NOUN
hassl-2227	232	25	is	be	AUX
hassl-2227	232	26	not	not	PART
hassl-2227	232	27	normally	normally	ADV
hassl-2227	232	28	distributed	distribute	VERB
hassl-2227	232	29	because	because	SCONJ
hassl-2227	232	30	the	the	DET
hassl-2227	232	31	significant	significant	ADJ
hassl-2227	232	32	value	value	NOUN
hassl-2227	232	33	is	be	AUX
hassl-2227	232	34	less	less	ADJ
hassl-2227	232	35	than	than	ADP
hassl-2227	232	36	0.05	0.05	NUM
hassl-2227	232	37	.	.	PUNCT
hassl-2227	233	1	in	in	ADP
hassl-2227	233	2	addition	addition	NOUN
hassl-2227	233	3	,	,	PUNCT
hassl-2227	233	4	the	the	DET
hassl-2227	233	5	p	p	X
hassl-2227	233	6	–	–	PUNCT
hassl-2227	233	7	p	p	NOUN
hassl-2227	233	8	plot	plot	NOUN
hassl-2227	233	9	graph	graph	NOUN
hassl-2227	233	10	in	in	ADP
hassl-2227	233	11	figure	figure	NOUN
hassl-2227	233	12	1	1	NUM
hassl-2227	233	13	also	also	ADV
hassl-2227	233	14	shows	show	VERB
hassl-2227	233	15	that	that	SCONJ
hassl-2227	233	16	the	the	DET
hassl-2227	233	17	distribution	distribution	NOUN
hassl-2227	233	18	of	of	ADP
hassl-2227	233	19	the	the	DET
hassl-2227	233	20	data	data	NOUN
hassl-2227	233	21	tends	tend	VERB
hassl-2227	233	22	to	to	PART
hassl-2227	233	23	be	be	AUX
hassl-2227	233	24	far	far	ADV
hassl-2227	233	25	from	from	ADP
hassl-2227	233	26	the	the	DET
hassl-2227	233	27	diagonal	diagonal	ADJ
hassl-2227	233	28	line	line	NOUN
hassl-2227	233	29	of	of	ADP
hassl-2227	233	30	normality	normality	NOUN
hassl-2227	233	31	.	.	PUNCT
hassl-2227	234	1	however	however	ADV
hassl-2227	234	2	,	,	PUNCT
hassl-2227	234	3	some	some	PRON
hassl-2227	234	4	are	be	AUX
hassl-2227	234	5	still	still	ADV
hassl-2227	234	6	approaching	approach	VERB
hassl-2227	234	7	the	the	DET
hassl-2227	234	8	diagonal	diagonal	ADJ
hassl-2227	234	9	line	line	NOUN
hassl-2227	234	10	,	,	PUNCT
hassl-2227	234	11	so	so	SCONJ
hassl-2227	234	12	it	it	PRON
hassl-2227	234	13	can	can	AUX
hassl-2227	234	14	be	be	AUX
hassl-2227	234	15	said	say	VERB
hassl-2227	234	16	that	that	SCONJ
hassl-2227	234	17	the	the	DET
hassl-2227	234	18	distribution	distribution	NOUN
hassl-2227	234	19	of	of	ADP
hassl-2227	234	20	the	the	DET
hassl-2227	234	21	data	datum	NOUN
hassl-2227	234	22	in	in	ADP
hassl-2227	234	23	this	this	DET
hassl-2227	234	24	study	study	NOUN
hassl-2227	234	25	is	be	AUX
hassl-2227	234	26	normal	normal	ADJ
hassl-2227	234	27	.	.	PUNCT
hassl-2227	235	1	table	table	NOUN
hassl-2227	235	2	4	4	NUM
hassl-2227	235	3	.	.	PUNCT
hassl-2227	235	4	multicollinearity	multicollinearity	NOUN
hassl-2227	235	5	test	test	NOUN
hassl-2227	235	6	.	.	PUNCT
hassl-2227	236	1	model	model	NOUN
hassl-2227	236	2	collinearity	collinearity	PROPN
hassl-2227	236	3	statistics	statistic	NOUN
hassl-2227	236	4	result	result	VERB
hassl-2227	236	5	tolerance	tolerance	NOUN
hassl-2227	236	6	vif	vif	PROPN
hassl-2227	236	7	independent	independent	PROPN
hassl-2227	236	8	board	board	PROPN
hassl-2227	236	9	of	of	ADP
hassl-2227	236	10	commissioners	commissioner	NOUN
hassl-2227	236	11	0.957	0.957	NUM
hassl-2227	236	12	1.044	1.044	NUM
hassl-2227	236	13	free	free	ADJ
hassl-2227	236	14	from	from	ADP
hassl-2227	236	15	multicollinearity	multicollinearity	NOUN
hassl-2227	236	16	independent	independent	ADJ
hassl-2227	236	17	audit	audit	NOUN
hassl-2227	236	18	committee	committee	NOUN
hassl-2227	236	19	0.798	0.798	NUM
hassl-2227	236	20	1.253	1.253	NUM
hassl-2227	236	21	free	free	ADJ
hassl-2227	236	22	from	from	ADP
hassl-2227	236	23	multicollinearity	multicollinearity	NOUN
hassl-2227	236	24	managerial	managerial	ADJ
hassl-2227	236	25	ownership	ownership	NOUN
hassl-2227	236	26	0.917	0.917	NUM
hassl-2227	236	27	1.091	1.091	NUM
hassl-2227	236	28	free	free	ADJ
hassl-2227	236	29	from	from	ADP
hassl-2227	236	30	multicollinearity	multicollinearity	NOUN
hassl-2227	236	31	dividend	dividend	NOUN
hassl-2227	236	32	policy	policy	NOUN
hassl-2227	236	33	0.786	0.786	NUM
hassl-2227	236	34	1.273	1.273	NUM
hassl-2227	236	35	free	free	ADJ
hassl-2227	236	36	from	from	ADP
hassl-2227	236	37	multicollinearity	multicollinearity	NOUN
hassl-2227	236	38	the	the	DET
hassl-2227	236	39	multicollinearity	multicollinearity	NOUN
hassl-2227	236	40	test	test	NOUN
hassl-2227	236	41	aims	aim	VERB
hassl-2227	236	42	to	to	PART
hassl-2227	236	43	test	test	VERB
hassl-2227	236	44	whether	whether	SCONJ
hassl-2227	236	45	the	the	DET
hassl-2227	236	46	regression	regression	NOUN
hassl-2227	236	47	model	model	NOUN
hassl-2227	236	48	found	find	VERB
hassl-2227	236	49	a	a	DET
hassl-2227	236	50	correlation	correlation	NOUN
hassl-2227	236	51	between	between	ADP
hassl-2227	236	52	the	the	DET
hassl-2227	236	53	independent	independent	ADJ
hassl-2227	236	54	variables	variable	NOUN
hassl-2227	236	55	.	.	PUNCT
hassl-2227	237	1	in	in	ADP
hassl-2227	237	2	a	a	DET
hassl-2227	237	3	good	good	ADJ
hassl-2227	237	4	regression	regression	NOUN
hassl-2227	237	5	model	model	NOUN
hassl-2227	237	6	,	,	PUNCT
hassl-2227	237	7	there	there	PRON
hassl-2227	237	8	should	should	AUX
hassl-2227	237	9	be	be	AUX
hassl-2227	237	10	no	no	DET
hassl-2227	237	11	correlation	correlation	NOUN
hassl-2227	237	12	between	between	ADP
hassl-2227	237	13	the	the	DET
hassl-2227	237	14	independent	independent	ADJ
hassl-2227	237	15	variables	variable	NOUN
hassl-2227	237	16	.	.	PUNCT
hassl-2227	238	1	the	the	DET
hassl-2227	238	2	presence	presence	NOUN
hassl-2227	238	3	or	or	CCONJ
hassl-2227	238	4	absence	absence	NOUN
hassl-2227	238	5	of	of	ADP
hassl-2227	238	6	multicollinearity	multicollinearity	NOUN
hassl-2227	238	7	in	in	ADP
hassl-2227	238	8	the	the	DET
hassl-2227	238	9	regression	regression	NOUN
hassl-2227	238	10	model	model	NOUN
hassl-2227	238	11	can	can	AUX
hassl-2227	238	12	be	be	AUX
hassl-2227	238	13	determined	determine	VERB
hassl-2227	238	14	from	from	ADP
hassl-2227	238	15	the	the	DET
hassl-2227	238	16	tolerance	tolerance	NOUN
hassl-2227	238	17	value	value	NOUN
hassl-2227	238	18	and	and	CCONJ
hassl-2227	238	19	variance	variance	NOUN
hassl-2227	238	20	inflation	inflation	NOUN
hassl-2227	238	21	factor	factor	NOUN
hassl-2227	238	22	(	(	PUNCT
hassl-2227	238	23	vif	vif	PROPN
hassl-2227	238	24	)	)	PUNCT
hassl-2227	238	25	.	.	PUNCT
hassl-2227	239	1	the	the	DET
hassl-2227	239	2	cut	cut	VERB
hassl-2227	239	3	-	-	PUNCT
hassl-2227	239	4	off	off	ADP
hassl-2227	239	5	value	value	NOUN
hassl-2227	239	6	commonly	commonly	ADV
hassl-2227	239	7	used	use	VERB
hassl-2227	239	8	to	to	PART
hassl-2227	239	9	indicate	indicate	VERB
hassl-2227	239	10	the	the	DET
hassl-2227	239	11	presence	presence	NOUN
hassl-2227	239	12	of	of	ADP
hassl-2227	239	13	humanities	humanity	NOUN
hassl-2227	239	14	and	and	CCONJ
hassl-2227	239	15	social	social	ADJ
hassl-2227	239	16	sciences	science	NOUN
hassl-2227	239	17	letters	letter	NOUN
hassl-2227	239	18	,	,	PUNCT
hassl-2227	239	19	2022	2022	NUM
hassl-2227	239	20	,	,	PUNCT
hassl-2227	239	21	10(1	10(1	NUM
hassl-2227	239	22	):	):	PUNCT
hassl-2227	239	23	11	11	NUM
hassl-2227	239	24	-	-	SYM
hassl-2227	239	25	26	26	NUM
hassl-2227	239	26	20	20	NUM
hassl-2227	239	27	©	©	PROPN
hassl-2227	239	28	2022	2022	NUM
hassl-2227	239	29	conscientia	conscientia	PROPN
hassl-2227	239	30	beam	beam	PROPN
hassl-2227	239	31	.	.	PUNCT
hassl-2227	240	1	all	all	DET
hassl-2227	240	2	rights	right	NOUN
hassl-2227	240	3	reserved	reserve	VERB
hassl-2227	240	4	.	.	PUNCT
hassl-2227	241	1	multicollinearity	multicollinearity	NOUN
hassl-2227	241	2	is	be	AUX
hassl-2227	241	3	the	the	DET
hassl-2227	241	4	tolerance	tolerance	NOUN
hassl-2227	241	5	value	value	NOUN
hassl-2227	241	6	of	of	ADP
hassl-2227	241	7	0.10	0.10	NUM
hassl-2227	241	8	,	,	PUNCT
hassl-2227	241	9	or	or	CCONJ
hassl-2227	241	10	the	the	DET
hassl-2227	241	11	same	same	ADJ
hassl-2227	241	12	as	as	ADP
hassl-2227	241	13	the	the	DET
hassl-2227	241	14	vif	vif	NOUN
hassl-2227	241	15	value	value	NOUN
hassl-2227	241	16	of	of	ADP
hassl-2227	241	17	10	10	NUM
hassl-2227	241	18	.	.	PUNCT
hassl-2227	241	19	table	table	NOUN
hassl-2227	241	20	4	4	NUM
hassl-2227	241	21	contains	contain	VERB
hassl-2227	241	22	the	the	DET
hassl-2227	241	23	results	result	NOUN
hassl-2227	241	24	of	of	ADP
hassl-2227	241	25	the	the	DET
hassl-2227	241	26	multicollinearity	multicollinearity	NOUN
hassl-2227	241	27	test	test	NOUN
hassl-2227	241	28	,	,	PUNCT
hassl-2227	241	29	where	where	SCONJ
hassl-2227	241	30	the	the	DET
hassl-2227	241	31	tolerance	tolerance	NOUN
hassl-2227	241	32	values	value	VERB
hassl-2227	241	33	for	for	ADP
hassl-2227	241	34	all	all	DET
hassl-2227	241	35	independent	independent	ADJ
hassl-2227	241	36	variables	variable	NOUN
hassl-2227	241	37	is	be	AUX
hassl-2227	241	38	less	less	ADJ
hassl-2227	241	39	than	than	ADP
hassl-2227	241	40	10	10	NUM
hassl-2227	241	41	,	,	PUNCT
hassl-2227	241	42	and	and	CCONJ
hassl-2227	241	43	the	the	DET
hassl-2227	241	44	vif	vif	NOUN
hassl-2227	241	45	values	value	NOUN
hassl-2227	241	46	for	for	ADP
hassl-2227	241	47	all	all	DET
hassl-2227	241	48	independent	independent	ADJ
hassl-2227	241	49	variables	variable	NOUN
hassl-2227	241	50	is	be	AUX
hassl-2227	241	51	also	also	ADV
hassl-2227	241	52	less	less	ADJ
hassl-2227	241	53	than	than	ADP
hassl-2227	241	54	10	10	NUM
hassl-2227	241	55	.	.	PUNCT
hassl-2227	242	1	based	base	VERB
hassl-2227	242	2	on	on	ADP
hassl-2227	242	3	this	this	DET
hassl-2227	242	4	data	data	NOUN
hassl-2227	242	5	,	,	PUNCT
hassl-2227	242	6	it	it	PRON
hassl-2227	242	7	can	can	AUX
hassl-2227	242	8	be	be	AUX
hassl-2227	242	9	stated	state	VERB
hassl-2227	242	10	that	that	SCONJ
hassl-2227	242	11	all	all	DET
hassl-2227	242	12	variables	variable	NOUN
hassl-2227	242	13	in	in	ADP
hassl-2227	242	14	this	this	DET
hassl-2227	242	15	study	study	NOUN
hassl-2227	242	16	did	do	AUX
hassl-2227	242	17	not	not	PART
hassl-2227	242	18	experience	experience	VERB
hassl-2227	242	19	symptoms	symptom	NOUN
hassl-2227	242	20	of	of	ADP
hassl-2227	242	21	multicollinearity	multicollinearity	NOUN
hassl-2227	242	22	.	.	PUNCT
hassl-2227	243	1	figure	figure	NOUN
hassl-2227	243	2	2	2	NUM
hassl-2227	243	3	.	.	PUNCT
hassl-2227	243	4	scatterplot	scatterplot	NOUN
hassl-2227	243	5	.	.	PUNCT
hassl-2227	244	1	the	the	DET
hassl-2227	244	2	heteroscedasticity	heteroscedasticity	NOUN
hassl-2227	244	3	test	test	NOUN
hassl-2227	244	4	aims	aim	VERB
hassl-2227	244	5	to	to	PART
hassl-2227	244	6	test	test	VERB
hassl-2227	244	7	whether	whether	SCONJ
hassl-2227	244	8	there	there	PRON
hassl-2227	244	9	is	be	VERB
hassl-2227	244	10	an	an	DET
hassl-2227	244	11	inequality	inequality	NOUN
hassl-2227	244	12	of	of	ADP
hassl-2227	244	13	variance	variance	NOUN
hassl-2227	244	14	from	from	ADP
hassl-2227	244	15	the	the	DET
hassl-2227	244	16	residuals	residual	NOUN
hassl-2227	244	17	of	of	ADP
hassl-2227	244	18	one	one	NUM
hassl-2227	244	19	observation	observation	NOUN
hassl-2227	244	20	to	to	ADP
hassl-2227	244	21	another	another	PRON
hassl-2227	244	22	in	in	ADP
hassl-2227	244	23	the	the	DET
hassl-2227	244	24	regression	regression	NOUN
hassl-2227	244	25	model	model	NOUN
hassl-2227	244	26	by	by	ADP
hassl-2227	244	27	using	use	VERB
hassl-2227	244	28	scatterplots	scatterplot	NOUN
hassl-2227	244	29	graphs	graph	NOUN
hassl-2227	244	30	.	.	PUNCT
hassl-2227	245	1	a	a	DET
hassl-2227	245	2	good	good	ADJ
hassl-2227	245	3	regression	regression	NOUN
hassl-2227	245	4	model	model	NOUN
hassl-2227	245	5	is	be	AUX
hassl-2227	245	6	one	one	NUM
hassl-2227	245	7	where	where	SCONJ
hassl-2227	245	8	heteroscedasticity	heteroscedasticity	NOUN
hassl-2227	245	9	does	do	AUX
hassl-2227	245	10	not	not	PART
hassl-2227	245	11	occur	occur	VERB
hassl-2227	245	12	.	.	PUNCT
hassl-2227	246	1	if	if	SCONJ
hassl-2227	246	2	there	there	PRON
hassl-2227	246	3	are	be	VERB
hassl-2227	246	4	points	point	NOUN
hassl-2227	246	5	that	that	PRON
hassl-2227	246	6	form	form	VERB
hassl-2227	246	7	a	a	DET
hassl-2227	246	8	certain	certain	ADJ
hassl-2227	246	9	pattern	pattern	NOUN
hassl-2227	246	10	on	on	ADP
hassl-2227	246	11	the	the	DET
hassl-2227	246	12	scatterplot	scatterplot	NOUN
hassl-2227	246	13	graph	graph	NOUN
hassl-2227	246	14	,	,	PUNCT
hassl-2227	246	15	it	it	PRON
hassl-2227	246	16	indicates	indicate	VERB
hassl-2227	246	17	that	that	SCONJ
hassl-2227	246	18	heteroscedasticity	heteroscedasticity	NOUN
hassl-2227	246	19	has	have	AUX
hassl-2227	246	20	occurred	occur	VERB
hassl-2227	246	21	.	.	PUNCT
hassl-2227	247	1	if	if	SCONJ
hassl-2227	247	2	there	there	PRON
hassl-2227	247	3	is	be	VERB
hassl-2227	247	4	no	no	DET
hassl-2227	247	5	clear	clear	ADJ
hassl-2227	247	6	pattern	pattern	NOUN
hassl-2227	247	7	,	,	PUNCT
hassl-2227	247	8	and	and	CCONJ
hassl-2227	247	9	the	the	DET
hassl-2227	247	10	points	point	NOUN
hassl-2227	247	11	are	be	AUX
hassl-2227	247	12	spread	spread	VERB
hassl-2227	247	13	above	above	ADP
hassl-2227	247	14	and	and	CCONJ
hassl-2227	247	15	below	below	ADP
hassl-2227	247	16	the	the	DET
hassl-2227	247	17	number	number	NOUN
hassl-2227	247	18	0	0	NUM
hassl-2227	247	19	on	on	ADP
hassl-2227	247	20	the	the	DET
hassl-2227	247	21	y	y	PROPN
hassl-2227	247	22	axis	axis	NOUN
hassl-2227	247	23	,	,	PUNCT
hassl-2227	247	24	there	there	PRON
hassl-2227	247	25	is	be	VERB
hassl-2227	247	26	no	no	DET
hassl-2227	247	27	heteroscedasticity	heteroscedasticity	NOUN
hassl-2227	247	28	.	.	PUNCT
hassl-2227	248	1	the	the	DET
hassl-2227	248	2	points	point	NOUN
hassl-2227	248	3	in	in	ADP
hassl-2227	248	4	the	the	DET
hassl-2227	248	5	scatterplot	scatterplot	NOUN
hassl-2227	248	6	graph	graph	NOUN
hassl-2227	248	7	in	in	ADP
hassl-2227	248	8	figure	figure	NOUN
hassl-2227	248	9	2	2	NUM
hassl-2227	248	10	are	be	AUX
hassl-2227	248	11	randomly	randomly	ADV
hassl-2227	248	12	distributed	distribute	VERB
hassl-2227	248	13	,	,	PUNCT
hassl-2227	248	14	although	although	SCONJ
hassl-2227	248	15	there	there	PRON
hassl-2227	248	16	are	be	VERB
hassl-2227	248	17	a	a	DET
hassl-2227	248	18	few	few	ADJ
hassl-2227	248	19	parts	part	NOUN
hassl-2227	248	20	that	that	PRON
hassl-2227	248	21	converge	converge	VERB
hassl-2227	248	22	.	.	PUNCT
hassl-2227	249	1	they	they	PRON
hassl-2227	249	2	do	do	AUX
hassl-2227	249	3	not	not	PART
hassl-2227	249	4	form	form	VERB
hassl-2227	249	5	a	a	DET
hassl-2227	249	6	certain	certain	ADJ
hassl-2227	249	7	pattern	pattern	NOUN
hassl-2227	249	8	,	,	PUNCT
hassl-2227	249	9	so	so	SCONJ
hassl-2227	249	10	it	it	PRON
hassl-2227	249	11	can	can	AUX
hassl-2227	249	12	be	be	AUX
hassl-2227	249	13	said	say	VERB
hassl-2227	249	14	that	that	SCONJ
hassl-2227	249	15	the	the	DET
hassl-2227	249	16	four	four	NUM
hassl-2227	249	17	variables	variable	NOUN
hassl-2227	249	18	in	in	ADP
hassl-2227	249	19	this	this	DET
hassl-2227	249	20	study	study	NOUN
hassl-2227	249	21	do	do	AUX
hassl-2227	249	22	not	not	PART
hassl-2227	249	23	have	have	VERB
hassl-2227	249	24	heteroscedasticity	heteroscedasticity	NOUN
hassl-2227	249	25	problems	problem	NOUN
hassl-2227	249	26	.	.	PUNCT
hassl-2227	250	1	table	table	NOUN
hassl-2227	250	2	5	5	NUM
hassl-2227	250	3	.	.	PUNCT
hassl-2227	250	4	autocorrelation	autocorrelation	NOUN
hassl-2227	250	5	test	test	NOUN
hassl-2227	250	6	.	.	PUNCT
hassl-2227	251	1	model	model	NOUN
hassl-2227	251	2	durbin	durbin	PROPN
hassl-2227	251	3	–	–	PUNCT
hassl-2227	251	4	watson	watson	NOUN
hassl-2227	251	5	1	1	NUM
hassl-2227	251	6	2.021	2.021	NUM
hassl-2227	251	7	the	the	DET
hassl-2227	251	8	autocorrelation	autocorrelation	NOUN
hassl-2227	251	9	test	test	NOUN
hassl-2227	251	10	aims	aim	VERB
hassl-2227	251	11	to	to	PART
hassl-2227	251	12	test	test	VERB
hassl-2227	251	13	whether	whether	SCONJ
hassl-2227	251	14	there	there	PRON
hassl-2227	251	15	is	be	VERB
hassl-2227	251	16	a	a	DET
hassl-2227	251	17	correlation	correlation	NOUN
hassl-2227	251	18	between	between	ADP
hassl-2227	251	19	the	the	DET
hassl-2227	251	20	error	error	NOUN
hassl-2227	251	21	term	term	NOUN
hassl-2227	251	22	in	in	ADP
hassl-2227	251	23	period	period	NOUN
hassl-2227	251	24	t	t	NOUN
hassl-2227	251	25	and	and	CCONJ
hassl-2227	251	26	the	the	DET
hassl-2227	251	27	error	error	NOUN
hassl-2227	251	28	term	term	NOUN
hassl-2227	251	29	in	in	ADP
hassl-2227	251	30	period	period	NOUN
hassl-2227	251	31	t-1	t-1	PROPN
hassl-2227	251	32	(	(	PUNCT
hassl-2227	251	33	previous	previous	ADJ
hassl-2227	251	34	period	period	NOUN
hassl-2227	251	35	)	)	PUNCT
hassl-2227	251	36	in	in	ADP
hassl-2227	251	37	the	the	DET
hassl-2227	251	38	regression	regression	NOUN
hassl-2227	251	39	model	model	NOUN
hassl-2227	251	40	.	.	PUNCT
hassl-2227	252	1	to	to	PART
hassl-2227	252	2	detect	detect	VERB
hassl-2227	252	3	autocorrelation	autocorrelation	NOUN
hassl-2227	252	4	symptoms	symptom	NOUN
hassl-2227	252	5	,	,	PUNCT
hassl-2227	252	6	the	the	DET
hassl-2227	252	7	durbin	durbin	ADJ
hassl-2227	252	8	–	–	PUNCT
hassl-2227	252	9	watson	watson	NOUN
hassl-2227	252	10	test	test	NOUN
hassl-2227	252	11	can	can	AUX
hassl-2227	252	12	be	be	AUX
hassl-2227	252	13	used	use	VERB
hassl-2227	252	14	,	,	PUNCT
hassl-2227	252	15	where	where	SCONJ
hassl-2227	252	16	the	the	DET
hassl-2227	252	17	test	test	NOUN
hassl-2227	252	18	results	result	NOUN
hassl-2227	252	19	are	be	AUX
hassl-2227	252	20	determined	determine	VERB
hassl-2227	252	21	based	base	VERB
hassl-2227	252	22	on	on	ADP
hassl-2227	252	23	the	the	DET
hassl-2227	252	24	durbin	durbin	ADJ
hassl-2227	252	25	–	–	PUNCT
hassl-2227	252	26	watson	watson	NOUN
hassl-2227	252	27	value	value	NOUN
hassl-2227	252	28	.	.	PUNCT
hassl-2227	253	1	from	from	ADP
hassl-2227	253	2	the	the	DET
hassl-2227	253	3	information	information	NOUN
hassl-2227	253	4	in	in	ADP
hassl-2227	253	5	table	table	NOUN
hassl-2227	253	6	5	5	NUM
hassl-2227	253	7	above	above	ADV
hassl-2227	253	8	,	,	PUNCT
hassl-2227	253	9	it	it	PRON
hassl-2227	253	10	can	can	AUX
hassl-2227	253	11	be	be	AUX
hassl-2227	253	12	seen	see	VERB
hassl-2227	253	13	that	that	SCONJ
hassl-2227	253	14	the	the	DET
hassl-2227	253	15	durbin	durbin	ADJ
hassl-2227	253	16	–	–	PUNCT
hassl-2227	253	17	watson	watson	NOUN
hassl-2227	253	18	value	value	NOUN
hassl-2227	253	19	is	be	AUX
hassl-2227	253	20	2.021	2.021	NUM
hassl-2227	253	21	with	with	ADP
hassl-2227	253	22	a	a	DET
hassl-2227	253	23	dl	dl	NOUN
hassl-2227	253	24	value	value	NOUN
hassl-2227	253	25	of	of	ADP
hassl-2227	253	26	=	=	NOUN
hassl-2227	253	27	1.414	1.414	NUM
hassl-2227	253	28	and	and	CCONJ
hassl-2227	253	29	a	a	DET
hassl-2227	253	30	du	du	NOUN
hassl-2227	253	31	value	value	NOUN
hassl-2227	253	32	of	of	ADP
hassl-2227	253	33	=	=	NOUN
hassl-2227	253	34	1.724	1.724	NUM
hassl-2227	253	35	.	.	PUNCT
hassl-2227	254	1	so	so	ADV
hassl-2227	254	2	,	,	PUNCT
hassl-2227	254	3	4	4	NUM
hassl-2227	254	4	dl	dl	NOUN
hassl-2227	254	5	=	=	NOUN
hassl-2227	254	6	4	4	NUM
hassl-2227	254	7	1.414	1.414	NUM
hassl-2227	254	8	=	=	SYM
hassl-2227	254	9	2.586	2.586	NUM
hassl-2227	254	10	,	,	PUNCT
hassl-2227	254	11	and	and	CCONJ
hassl-2227	254	12	4	4	NUM
hassl-2227	254	13	du	du	NOUN
hassl-2227	254	14	=	=	NOUN
hassl-2227	254	15	4	4	NUM
hassl-2227	254	16	1.724	1.724	NUM
hassl-2227	254	17	=	=	SYM
hassl-2227	254	18	2.276	2.276	NUM
hassl-2227	254	19	.	.	PUNCT
hassl-2227	255	1	the	the	DET
hassl-2227	255	2	value	value	NOUN
hassl-2227	255	3	of	of	ADP
hassl-2227	255	4	2.021	2.021	NUM
hassl-2227	255	5	is	be	AUX
hassl-2227	255	6	between	between	ADP
hassl-2227	255	7	du	du	PROPN
hassl-2227	255	8	and	and	CCONJ
hassl-2227	255	9	4	4	NUM
hassl-2227	255	10	du	du	NOUN
hassl-2227	255	11	,	,	PUNCT
hassl-2227	255	12	so	so	SCONJ
hassl-2227	255	13	it	it	PRON
hassl-2227	255	14	can	can	AUX
hassl-2227	255	15	be	be	AUX
hassl-2227	255	16	said	say	VERB
hassl-2227	255	17	that	that	SCONJ
hassl-2227	255	18	the	the	DET
hassl-2227	255	19	durbin	durbin	ADJ
hassl-2227	255	20	–	–	PUNCT
hassl-2227	255	21	watson	watson	NOUN
hassl-2227	255	22	test	test	NOUN
hassl-2227	255	23	in	in	ADP
hassl-2227	255	24	this	this	DET
hassl-2227	255	25	study	study	NOUN
hassl-2227	255	26	was	be	AUX
hassl-2227	255	27	free	free	ADJ
hassl-2227	255	28	from	from	ADP
hassl-2227	255	29	autocorrelation	autocorrelation	NOUN
hassl-2227	255	30	problems	problem	NOUN
hassl-2227	255	31	.	.	PUNCT
hassl-2227	256	1	humanities	humanity	NOUN
hassl-2227	256	2	and	and	CCONJ
hassl-2227	256	3	social	social	ADJ
hassl-2227	256	4	sciences	science	NOUN
hassl-2227	256	5	letters	letter	NOUN
hassl-2227	256	6	,	,	PUNCT
hassl-2227	256	7	2022	2022	NUM
hassl-2227	256	8	,	,	PUNCT
hassl-2227	256	9	10(1	10(1	NUM
hassl-2227	256	10	):	):	PUNCT
hassl-2227	256	11	11	11	NUM
hassl-2227	256	12	-	-	SYM
hassl-2227	256	13	26	26	NUM
hassl-2227	256	14	21	21	NUM
hassl-2227	256	15	©	©	PROPN
hassl-2227	256	16	2022	2022	NUM
hassl-2227	256	17	conscientia	conscientia	PROPN
hassl-2227	256	18	beam	beam	PROPN
hassl-2227	256	19	.	.	PUNCT
hassl-2227	257	1	all	all	DET
hassl-2227	257	2	rights	right	NOUN
hassl-2227	257	3	reserved	reserve	VERB
hassl-2227	257	4	.	.	PUNCT
hassl-2227	258	1	table	table	NOUN
hassl-2227	258	2	6	6	NUM
hassl-2227	258	3	.	.	PUNCT
hassl-2227	259	1	determinant	determinant	ADJ
hassl-2227	259	2	coefficient	coefficient	NOUN
hassl-2227	259	3	test	test	NOUN
hassl-2227	259	4	(	(	PUNCT
hassl-2227	259	5	r2	r2	PROPN
hassl-2227	259	6	)	)	PUNCT
hassl-2227	259	7	.	.	PUNCT
hassl-2227	260	1	model	model	PROPN
hassl-2227	260	2	adjusted	adjust	VERB
hassl-2227	260	3	r	r	NOUN
hassl-2227	260	4	-	-	PUNCT
hassl-2227	260	5	squared	square	VERB
hassl-2227	260	6	1	1	NUM
hassl-2227	260	7	0.117	0.117	NUM
hassl-2227	260	8	the	the	DET
hassl-2227	260	9	coefficient	coefficient	NOUN
hassl-2227	260	10	of	of	ADP
hassl-2227	260	11	determination	determination	NOUN
hassl-2227	260	12	is	be	AUX
hassl-2227	260	13	a	a	DET
hassl-2227	260	14	measuring	measure	VERB
hassl-2227	260	15	tool	tool	NOUN
hassl-2227	260	16	used	use	VERB
hassl-2227	260	17	to	to	PART
hassl-2227	260	18	measure	measure	VERB
hassl-2227	260	19	the	the	DET
hassl-2227	260	20	percentage	percentage	NOUN
hassl-2227	260	21	of	of	ADP
hassl-2227	260	22	the	the	DET
hassl-2227	260	23	influence	influence	NOUN
hassl-2227	260	24	of	of	ADP
hassl-2227	260	25	the	the	DET
hassl-2227	260	26	independent	independent	ADJ
hassl-2227	260	27	variable	variable	NOUN
hassl-2227	260	28	(	(	PUNCT
hassl-2227	260	29	predictor	predictor	NOUN
hassl-2227	260	30	)	)	PUNCT
hassl-2227	260	31	on	on	ADP
hassl-2227	260	32	the	the	DET
hassl-2227	260	33	variation	variation	NOUN
hassl-2227	260	34	of	of	ADP
hassl-2227	260	35	the	the	DET
hassl-2227	260	36	dependent	dependent	ADJ
hassl-2227	260	37	variable	variable	NOUN
hassl-2227	260	38	.	.	PUNCT
hassl-2227	261	1	the	the	DET
hassl-2227	261	2	measurement	measurement	NOUN
hassl-2227	261	3	of	of	ADP
hassl-2227	261	4	the	the	DET
hassl-2227	261	5	percentage	percentage	NOUN
hassl-2227	261	6	of	of	ADP
hassl-2227	261	7	truth	truth	NOUN
hassl-2227	261	8	from	from	ADP
hassl-2227	261	9	the	the	DET
hassl-2227	261	10	regression	regression	NOUN
hassl-2227	261	11	test	test	NOUN
hassl-2227	261	12	can	can	AUX
hassl-2227	261	13	be	be	AUX
hassl-2227	261	14	seen	see	VERB
hassl-2227	261	15	through	through	ADP
hassl-2227	261	16	the	the	DET
hassl-2227	261	17	coefficient	coefficient	NOUN
hassl-2227	261	18	of	of	ADP
hassl-2227	261	19	determination	determination	NOUN
hassl-2227	261	20	of	of	ADP
hassl-2227	261	21	multiple	multiple	ADJ
hassl-2227	261	22	r2	r2	NOUN
hassl-2227	261	23	.	.	PUNCT
hassl-2227	262	1	the	the	DET
hassl-2227	262	2	value	value	NOUN
hassl-2227	262	3	of	of	ADP
hassl-2227	262	4	the	the	DET
hassl-2227	262	5	coefficient	coefficient	NOUN
hassl-2227	262	6	of	of	ADP
hassl-2227	262	7	determination	determination	NOUN
hassl-2227	262	8	lies	lie	VERB
hassl-2227	262	9	between	between	ADP
hassl-2227	262	10	0	0	NUM
hassl-2227	262	11	and	and	CCONJ
hassl-2227	262	12	1	1	NUM
hassl-2227	262	13	(	(	PUNCT
hassl-2227	262	14	0	0	NUM
hassl-2227	262	15	<	<	X
hassl-2227	262	16	r2	r2	PROPN
hassl-2227	262	17	<	<	X
hassl-2227	262	18	1	1	NUM
hassl-2227	262	19	)	)	PUNCT
hassl-2227	262	20	,	,	PUNCT
hassl-2227	262	21	where	where	SCONJ
hassl-2227	262	22	the	the	PRON
hassl-2227	262	23	higher	high	ADJ
hassl-2227	262	24	the	the	DET
hassl-2227	262	25	r2	r2	NOUN
hassl-2227	262	26	of	of	ADP
hassl-2227	262	27	a	a	DET
hassl-2227	262	28	regression	regression	NOUN
hassl-2227	262	29	or	or	CCONJ
hassl-2227	262	30	the	the	DET
hassl-2227	262	31	closer	close	ADJ
hassl-2227	262	32	to	to	ADP
hassl-2227	262	33	1	1	NUM
hassl-2227	262	34	,	,	PUNCT
hassl-2227	262	35	the	the	PRON
hassl-2227	262	36	better	well	ADJ
hassl-2227	262	37	the	the	DET
hassl-2227	262	38	regression	regression	NOUN
hassl-2227	262	39	results	result	VERB
hassl-2227	262	40	.	.	PUNCT
hassl-2227	263	1	this	this	PRON
hassl-2227	263	2	means	mean	VERB
hassl-2227	263	3	that	that	SCONJ
hassl-2227	263	4	the	the	DET
hassl-2227	263	5	independent	independent	ADJ
hassl-2227	263	6	variables	variable	NOUN
hassl-2227	263	7	provide	provide	VERB
hassl-2227	263	8	almost	almost	ADV
hassl-2227	263	9	all	all	DET
hassl-2227	263	10	the	the	DET
hassl-2227	263	11	information	information	NOUN
hassl-2227	263	12	needed	need	VERB
hassl-2227	263	13	to	to	PART
hassl-2227	263	14	predict	predict	VERB
hassl-2227	263	15	the	the	DET
hassl-2227	263	16	variation	variation	NOUN
hassl-2227	263	17	of	of	ADP
hassl-2227	263	18	the	the	DET
hassl-2227	263	19	dependent	dependent	ADJ
hassl-2227	263	20	variable	variable	NOUN
hassl-2227	263	21	.	.	PUNCT
hassl-2227	264	1	based	base	VERB
hassl-2227	264	2	on	on	ADP
hassl-2227	264	3	the	the	DET
hassl-2227	264	4	information	information	NOUN
hassl-2227	264	5	in	in	ADP
hassl-2227	264	6	table	table	NOUN
hassl-2227	264	7	6	6	NUM
hassl-2227	264	8	,	,	PUNCT
hassl-2227	264	9	which	which	PRON
hassl-2227	264	10	shows	show	VERB
hassl-2227	264	11	the	the	DET
hassl-2227	264	12	results	result	NOUN
hassl-2227	264	13	of	of	ADP
hassl-2227	264	14	the	the	DET
hassl-2227	264	15	determinant	determinant	ADJ
hassl-2227	264	16	coefficient	coefficient	NOUN
hassl-2227	264	17	test	test	NOUN
hassl-2227	264	18	,	,	PUNCT
hassl-2227	264	19	we	we	PRON
hassl-2227	264	20	can	can	AUX
hassl-2227	264	21	conclude	conclude	VERB
hassl-2227	264	22	that	that	SCONJ
hassl-2227	264	23	the	the	DET
hassl-2227	264	24	independent	independent	ADJ
hassl-2227	264	25	board	board	NOUN
hassl-2227	264	26	of	of	ADP
hassl-2227	264	27	commissioners	commissioner	NOUN
hassl-2227	264	28	(	(	PUNCT
hassl-2227	264	29	x1	x1	PROPN
hassl-2227	264	30	)	)	PUNCT
hassl-2227	264	31	,	,	PUNCT
hassl-2227	264	32	independent	independent	ADJ
hassl-2227	264	33	audit	audit	NOUN
hassl-2227	264	34	committee	committee	NOUN
hassl-2227	264	35	(	(	PUNCT
hassl-2227	264	36	x2	x2	PROPN
hassl-2227	264	37	)	)	PUNCT
hassl-2227	264	38	,	,	PUNCT
hassl-2227	264	39	managerial	managerial	ADJ
hassl-2227	264	40	ownership	ownership	NOUN
hassl-2227	264	41	(	(	PUNCT
hassl-2227	264	42	x3	x3	ADJ
hassl-2227	264	43	)	)	PUNCT
hassl-2227	264	44	and	and	CCONJ
hassl-2227	264	45	dividend	dividend	NOUN
hassl-2227	264	46	policy	policy	NOUN
hassl-2227	264	47	(	(	PUNCT
hassl-2227	264	48	x4	x4	PROPN
hassl-2227	264	49	)	)	PUNCT
hassl-2227	264	50	have	have	VERB
hassl-2227	264	51	a	a	DET
hassl-2227	264	52	contribution	contribution	NOUN
hassl-2227	264	53	relationship	relationship	NOUN
hassl-2227	264	54	to	to	ADP
hassl-2227	264	55	earnings	earning	NOUN
hassl-2227	264	56	management	management	NOUN
hassl-2227	264	57	(	(	PUNCT
hassl-2227	264	58	y	y	NOUN
hassl-2227	264	59	)	)	PUNCT
hassl-2227	264	60	in	in	ADP
hassl-2227	264	61	banking	banking	NOUN
hassl-2227	264	62	companies	company	NOUN
hassl-2227	264	63	listed	list	VERB
hassl-2227	264	64	on	on	ADP
hassl-2227	264	65	the	the	DET
hassl-2227	264	66	indonesia	indonesia	PROPN
hassl-2227	264	67	stock	stock	PROPN
hassl-2227	264	68	exchange	exchange	PROPN
hassl-2227	264	69	(	(	PUNCT
hassl-2227	264	70	idx	idx	PROPN
hassl-2227	264	71	)	)	PUNCT
hassl-2227	264	72	from	from	ADP
hassl-2227	264	73	2015	2015	NUM
hassl-2227	264	74	to	to	ADP
hassl-2227	264	75	2017	2017	NUM
hassl-2227	264	76	of	of	ADP
hassl-2227	264	77	11.7	11.7	NUM
hassl-2227	264	78	%	%	NOUN
hassl-2227	264	79	.	.	PUNCT
hassl-2227	265	1	table	table	NOUN
hassl-2227	265	2	7	7	NUM
hassl-2227	265	3	.	.	PUNCT
hassl-2227	266	1	f	f	X
hassl-2227	266	2	-	-	PUNCT
hassl-2227	266	3	test	test	NOUN
hassl-2227	266	4	(	(	PUNCT
hassl-2227	266	5	f	f	NOUN
hassl-2227	266	6	)	)	PUNCT
hassl-2227	266	7	.	.	PUNCT
hassl-2227	267	1	model	model	PROPN
hassl-2227	267	2	f	f	PROPN
hassl-2227	267	3	sig	sig	PROPN
hassl-2227	267	4	.	.	PUNCT
hassl-2227	268	1	regression	regression	VERB
hassl-2227	268	2	2.709	2.709	NUM
hassl-2227	268	3	0.037	0.037	NUM
hassl-2227	268	4	testing	testing	NOUN
hassl-2227	268	5	at	at	ADP
hassl-2227	268	6	this	this	DET
hassl-2227	268	7	stage	stage	NOUN
hassl-2227	268	8	is	be	AUX
hassl-2227	268	9	to	to	PART
hassl-2227	268	10	determine	determine	VERB
hassl-2227	268	11	whether	whether	SCONJ
hassl-2227	268	12	the	the	DET
hassl-2227	268	13	regression	regression	NOUN
hassl-2227	268	14	model	model	NOUN
hassl-2227	268	15	is	be	AUX
hassl-2227	268	16	appropriate	appropriate	ADJ
hassl-2227	268	17	.	.	PUNCT
hassl-2227	269	1	if	if	SCONJ
hassl-2227	269	2	the	the	DET
hassl-2227	269	3	calculated	calculated	ADJ
hassl-2227	269	4	f	f	NOUN
hassl-2227	269	5	is	be	AUX
hassl-2227	269	6	greater	great	ADJ
hassl-2227	269	7	than	than	ADP
hassl-2227	269	8	the	the	DET
hassl-2227	269	9	f	f	PROPN
hassl-2227	269	10	table	table	NOUN
hassl-2227	269	11	,	,	PUNCT
hassl-2227	269	12	or	or	CCONJ
hassl-2227	269	13	the	the	DET
hassl-2227	269	14	probability	probability	NOUN
hassl-2227	269	15	is	be	AUX
hassl-2227	269	16	less	less	ADJ
hassl-2227	269	17	than	than	ADP
hassl-2227	269	18	the	the	DET
hassl-2227	269	19	significance	significance	NOUN
hassl-2227	269	20	level	level	NOUN
hassl-2227	269	21	(	(	PUNCT
hassl-2227	269	22	sig	sig	NOUN
hassl-2227	269	23	.	.	PUNCT
hassl-2227	270	1	<	<	X
hassl-2227	270	2	0.05	0.05	NUM
hassl-2227	270	3	)	)	PUNCT
hassl-2227	270	4	,	,	PUNCT
hassl-2227	270	5	then	then	ADV
hassl-2227	270	6	the	the	DET
hassl-2227	270	7	research	research	NOUN
hassl-2227	270	8	model	model	NOUN
hassl-2227	270	9	is	be	AUX
hassl-2227	270	10	considered	consider	VERB
hassl-2227	270	11	to	to	PART
hassl-2227	270	12	be	be	AUX
hassl-2227	270	13	appropriate	appropriate	ADJ
hassl-2227	270	14	and	and	CCONJ
hassl-2227	270	15	can	can	AUX
hassl-2227	270	16	be	be	AUX
hassl-2227	270	17	used	use	VERB
hassl-2227	270	18	.	.	PUNCT
hassl-2227	271	1	the	the	DET
hassl-2227	271	2	results	result	NOUN
hassl-2227	271	3	of	of	ADP
hassl-2227	271	4	the	the	DET
hassl-2227	271	5	f	f	NOUN
hassl-2227	271	6	-	-	PUNCT
hassl-2227	271	7	test	test	NOUN
hassl-2227	271	8	in	in	ADP
hassl-2227	271	9	table	table	NOUN
hassl-2227	271	10	7	7	NUM
hassl-2227	271	11	state	state	NOUN
hassl-2227	271	12	that	that	SCONJ
hassl-2227	271	13	the	the	DET
hassl-2227	271	14	f	f	NOUN
hassl-2227	271	15	-	-	PUNCT
hassl-2227	271	16	count	count	NOUN
hassl-2227	271	17	is	be	AUX
hassl-2227	271	18	2.709	2.709	NUM
hassl-2227	271	19	with	with	ADP
hassl-2227	271	20	a	a	DET
hassl-2227	271	21	significance	significance	NOUN
hassl-2227	271	22	value	value	NOUN
hassl-2227	271	23	of	of	ADP
hassl-2227	271	24	0.037	0.037	NUM
hassl-2227	271	25	.	.	PUNCT
hassl-2227	272	1	a	a	DET
hassl-2227	272	2	significance	significance	NOUN
hassl-2227	272	3	value	value	NOUN
hassl-2227	272	4	of	of	ADP
hassl-2227	272	5	0.037	0.037	NUM
hassl-2227	272	6	,	,	PUNCT
hassl-2227	272	7	which	which	PRON
hassl-2227	272	8	is	be	AUX
hassl-2227	272	9	<	<	X
hassl-2227	272	10	0.05	0.05	NUM
hassl-2227	272	11	,	,	PUNCT
hassl-2227	272	12	indicates	indicate	VERB
hassl-2227	272	13	that	that	SCONJ
hassl-2227	272	14	this	this	DET
hassl-2227	272	15	model	model	NOUN
hassl-2227	272	16	can	can	AUX
hassl-2227	272	17	be	be	AUX
hassl-2227	272	18	used	use	VERB
hassl-2227	272	19	for	for	ADP
hassl-2227	272	20	testing	testing	NOUN
hassl-2227	272	21	.	.	PUNCT
hassl-2227	273	1	table	table	NOUN
hassl-2227	273	2	8	8	NUM
hassl-2227	273	3	.	.	PUNCT
hassl-2227	274	1	individual	individual	ADJ
hassl-2227	274	2	parameter	parameter	PROPN
hassl-2227	274	3	statistics	statistics	PROPN
hassl-2227	274	4	t	t	PROPN
hassl-2227	274	5	-	-	PUNCT
hassl-2227	274	6	test	test	NOUN
hassl-2227	274	7	.	.	PUNCT
hassl-2227	275	1	variable	variable	PROPN
hassl-2227	275	2	b	b	PROPN
hassl-2227	275	3	t	t	PROPN
hassl-2227	275	4	sig	sig	PROPN
hassl-2227	275	5	.	.	PUNCT
hassl-2227	276	1	result	result	VERB
hassl-2227	276	2	independent	independent	ADJ
hassl-2227	276	3	board	board	NOUN
hassl-2227	276	4	of	of	ADP
hassl-2227	276	5	commissioners	commissioner	NOUN
hassl-2227	276	6	-1.162	-1.162	PUNCT
hassl-2227	276	7	-0.364	-0.364	NOUN
hassl-2227	276	8	0.717	0.717	NUM
hassl-2227	276	9	not	not	PART
hassl-2227	276	10	accepted	accept	VERB
hassl-2227	276	11	independent	independent	ADJ
hassl-2227	276	12	audit	audit	NOUN
hassl-2227	276	13	committee	committee	NOUN
hassl-2227	276	14	-2.113	-2.113	PROPN
hassl-2227	276	15	-0.838	-0.838	PUNCT
hassl-2227	276	16	0.406	0.406	NUM
hassl-2227	276	17	not	not	PART
hassl-2227	276	18	accepted	accept	VERB
hassl-2227	276	19	managerial	managerial	ADJ
hassl-2227	276	20	ownership	ownership	NOUN
hassl-2227	276	21	3.323	3.323	NUM
hassl-2227	276	22	0.172	0.172	NUM
hassl-2227	276	23	0.864	0.864	NUM
hassl-2227	276	24	not	not	PART
hassl-2227	276	25	accepted	accept	VERB
hassl-2227	276	26	dividend	dividend	NOUN
hassl-2227	276	27	policy	policy	NOUN
hassl-2227	276	28	-3.808	-3.808	PUNCT
hassl-2227	276	29	-2.402	-2.402	ADP
hassl-2227	276	30	0.020	0.020	NUM
hassl-2227	276	31	accepted	accept	VERB
hassl-2227	276	32	the	the	DET
hassl-2227	276	33	statistical	statistical	ADJ
hassl-2227	276	34	t	t	NOUN
hassl-2227	276	35	-	-	PUNCT
hassl-2227	276	36	test	test	NOUN
hassl-2227	276	37	basically	basically	ADV
hassl-2227	276	38	shows	show	VERB
hassl-2227	276	39	how	how	SCONJ
hassl-2227	276	40	far	far	ADV
hassl-2227	276	41	the	the	DET
hassl-2227	276	42	influence	influence	NOUN
hassl-2227	276	43	of	of	ADP
hassl-2227	276	44	one	one	NUM
hassl-2227	276	45	variable	variable	NOUN
hassl-2227	276	46	goes	go	VERB
hassl-2227	276	47	in	in	ADP
hassl-2227	276	48	explaining	explain	VERB
hassl-2227	276	49	the	the	DET
hassl-2227	276	50	dependent	dependent	ADJ
hassl-2227	276	51	variable	variable	NOUN
hassl-2227	276	52	.	.	PUNCT
hassl-2227	277	1	the	the	DET
hassl-2227	277	2	t	t	PROPN
hassl-2227	277	3	-	-	PUNCT
hassl-2227	277	4	test	test	NOUN
hassl-2227	277	5	can	can	AUX
hassl-2227	277	6	be	be	AUX
hassl-2227	277	7	done	do	VERB
hassl-2227	277	8	by	by	ADP
hassl-2227	277	9	looking	look	VERB
hassl-2227	277	10	at	at	ADP
hassl-2227	277	11	the	the	DET
hassl-2227	277	12	significance	significance	NOUN
hassl-2227	277	13	probability	probability	NOUN
hassl-2227	277	14	value	value	NOUN
hassl-2227	277	15	of	of	ADP
hassl-2227	277	16	t	t	PROPN
hassl-2227	277	17	on	on	ADP
hassl-2227	277	18	each	each	PRON
hassl-2227	277	19	of	of	ADP
hassl-2227	277	20	the	the	DET
hassl-2227	277	21	variables	variable	NOUN
hassl-2227	277	22	contained	contain	VERB
hassl-2227	277	23	in	in	ADP
hassl-2227	277	24	the	the	DET
hassl-2227	277	25	output	output	NOUN
hassl-2227	277	26	of	of	ADP
hassl-2227	277	27	the	the	DET
hassl-2227	277	28	regression	regression	NOUN
hassl-2227	277	29	results	result	NOUN
hassl-2227	277	30	using	use	VERB
hassl-2227	277	31	spss	spss	PROPN
hassl-2227	277	32	software	software	NOUN
hassl-2227	277	33	.	.	PUNCT
hassl-2227	278	1	if	if	SCONJ
hassl-2227	278	2	the	the	DET
hassl-2227	278	3	significance	significance	NOUN
hassl-2227	278	4	probability	probability	NOUN
hassl-2227	278	5	value	value	NOUN
hassl-2227	278	6	of	of	ADP
hassl-2227	278	7	t	t	PROPN
hassl-2227	278	8	is	be	AUX
hassl-2227	278	9	less	less	ADJ
hassl-2227	278	10	than	than	ADP
hassl-2227	278	11	0.05	0.05	NUM
hassl-2227	278	12	,	,	PUNCT
hassl-2227	278	13	it	it	PRON
hassl-2227	278	14	can	can	AUX
hassl-2227	278	15	be	be	AUX
hassl-2227	278	16	said	say	VERB
hassl-2227	278	17	that	that	SCONJ
hassl-2227	278	18	there	there	PRON
hassl-2227	278	19	is	be	VERB
hassl-2227	278	20	a	a	DET
hassl-2227	278	21	strong	strong	ADJ
hassl-2227	278	22	influence	influence	NOUN
hassl-2227	278	23	between	between	ADP
hassl-2227	278	24	the	the	DET
hassl-2227	278	25	independent	independent	ADJ
hassl-2227	278	26	variable	variable	NOUN
hassl-2227	278	27	and	and	CCONJ
hassl-2227	278	28	the	the	DET
hassl-2227	278	29	dependent	dependent	ADJ
hassl-2227	278	30	variable	variable	NOUN
hassl-2227	278	31	.	.	PUNCT
hassl-2227	279	1	based	base	VERB
hassl-2227	279	2	on	on	ADP
hassl-2227	279	3	the	the	DET
hassl-2227	279	4	results	result	NOUN
hassl-2227	279	5	of	of	ADP
hassl-2227	279	6	the	the	DET
hassl-2227	279	7	individual	individual	ADJ
hassl-2227	279	8	parameter	parameter	NOUN
hassl-2227	279	9	test	test	NOUN
hassl-2227	279	10	,	,	PUNCT
hassl-2227	279	11	as	as	SCONJ
hassl-2227	279	12	seen	see	VERB
hassl-2227	279	13	in	in	ADP
hassl-2227	279	14	table	table	NOUN
hassl-2227	279	15	8	8	NUM
hassl-2227	279	16	,	,	PUNCT
hassl-2227	279	17	the	the	DET
hassl-2227	279	18	significance	significance	NOUN
hassl-2227	279	19	value	value	NOUN
hassl-2227	279	20	of	of	ADP
hassl-2227	279	21	the	the	DET
hassl-2227	279	22	independent	independent	PROPN
hassl-2227	279	23	board	board	NOUN
hassl-2227	279	24	of	of	ADP
hassl-2227	279	25	commissioners	commissioner	NOUN
hassl-2227	279	26	is	be	AUX
hassl-2227	279	27	0.717	0.717	NUM
hassl-2227	279	28	,	,	PUNCT
hassl-2227	279	29	the	the	DET
hassl-2227	279	30	independent	independent	ADJ
hassl-2227	279	31	audit	audit	NOUN
hassl-2227	279	32	committee	committee	NOUN
hassl-2227	279	33	is	be	AUX
hassl-2227	279	34	0.406	0.406	NUM
hassl-2227	279	35	,	,	PUNCT
hassl-2227	279	36	the	the	DET
hassl-2227	279	37	managerial	managerial	ADJ
hassl-2227	279	38	ownership	ownership	NOUN
hassl-2227	279	39	structure	structure	NOUN
hassl-2227	279	40	is	be	AUX
hassl-2227	279	41	0.864	0.864	NUM
hassl-2227	279	42	,	,	PUNCT
hassl-2227	279	43	and	and	CCONJ
hassl-2227	279	44	the	the	DET
hassl-2227	279	45	dividend	dividend	NOUN
hassl-2227	279	46	policy	policy	NOUN
hassl-2227	279	47	has	have	VERB
hassl-2227	279	48	a	a	DET
hassl-2227	279	49	significance	significance	NOUN
hassl-2227	279	50	value	value	NOUN
hassl-2227	279	51	of	of	ADP
hassl-2227	279	52	0.020	0.020	NUM
hassl-2227	279	53	.	.	PUNCT
hassl-2227	280	1	the	the	DET
hassl-2227	280	2	hypothesis	hypothesis	NOUN
hassl-2227	280	3	will	will	AUX
hassl-2227	280	4	be	be	AUX
hassl-2227	280	5	proven	prove	VERB
hassl-2227	280	6	if	if	SCONJ
hassl-2227	280	7	the	the	DET
hassl-2227	280	8	direction	direction	NOUN
hassl-2227	280	9	is	be	AUX
hassl-2227	280	10	appropriate	appropriate	ADJ
hassl-2227	280	11	,	,	PUNCT
hassl-2227	280	12	and	and	CCONJ
hassl-2227	280	13	the	the	DET
hassl-2227	280	14	significance	significance	NOUN
hassl-2227	280	15	level	level	NOUN
hassl-2227	280	16	is	be	AUX
hassl-2227	280	17	below	below	ADP
hassl-2227	280	18	0.05	0.05	NUM
hassl-2227	280	19	.	.	PUNCT
hassl-2227	281	1	6	6	NUM
hassl-2227	281	2	.	.	X
hassl-2227	281	3	discussion	discussion	NOUN
hassl-2227	281	4	based	base	VERB
hassl-2227	281	5	on	on	ADP
hassl-2227	281	6	the	the	DET
hassl-2227	281	7	results	result	NOUN
hassl-2227	281	8	of	of	ADP
hassl-2227	281	9	the	the	DET
hassl-2227	281	10	data	datum	NOUN
hassl-2227	281	11	analysis	analysis	NOUN
hassl-2227	281	12	,	,	PUNCT
hassl-2227	281	13	it	it	PRON
hassl-2227	281	14	can	can	AUX
hassl-2227	281	15	be	be	AUX
hassl-2227	281	16	seen	see	VERB
hassl-2227	281	17	that	that	SCONJ
hassl-2227	281	18	the	the	DET
hassl-2227	281	19	independent	independent	ADJ
hassl-2227	281	20	board	board	NOUN
hassl-2227	281	21	of	of	ADP
hassl-2227	281	22	commissioners	commissioner	NOUN
hassl-2227	281	23	has	have	VERB
hassl-2227	281	24	no	no	DET
hassl-2227	281	25	effect	effect	NOUN
hassl-2227	281	26	on	on	ADP
hassl-2227	281	27	earnings	earning	NOUN
hassl-2227	281	28	management	management	NOUN
hassl-2227	281	29	in	in	ADP
hassl-2227	281	30	banking	banking	NOUN
hassl-2227	281	31	companies	company	NOUN
hassl-2227	281	32	.	.	PUNCT
hassl-2227	282	1	when	when	SCONJ
hassl-2227	282	2	viewed	view	VERB
hassl-2227	282	3	from	from	ADP
hassl-2227	282	4	the	the	DET
hassl-2227	282	5	results	result	NOUN
hassl-2227	282	6	of	of	ADP
hassl-2227	282	7	partial	partial	ADJ
hassl-2227	282	8	hypothesis	hypothesis	NOUN
hassl-2227	282	9	testing	testing	NOUN
hassl-2227	282	10	,	,	PUNCT
hassl-2227	282	11	it	it	PRON
hassl-2227	282	12	shows	show	VERB
hassl-2227	282	13	that	that	SCONJ
hassl-2227	282	14	the	the	DET
hassl-2227	282	15	independent	independent	ADJ
hassl-2227	282	16	board	board	NOUN
hassl-2227	282	17	of	of	ADP
hassl-2227	282	18	commissioners	commissioner	NOUN
hassl-2227	282	19	has	have	VERB
hassl-2227	282	20	a	a	DET
hassl-2227	282	21	significance	significance	NOUN
hassl-2227	282	22	level	level	NOUN
hassl-2227	282	23	of	of	ADP
hassl-2227	282	24	0.717	0.717	NUM
hassl-2227	282	25	,	,	PUNCT
hassl-2227	282	26	which	which	PRON
hassl-2227	282	27	is	be	AUX
hassl-2227	282	28	greater	great	ADJ
hassl-2227	282	29	than	than	ADP
hassl-2227	282	30	0.05	0.05	NUM
hassl-2227	282	31	,	,	PUNCT
hassl-2227	282	32	and	and	CCONJ
hassl-2227	282	33	this	this	PRON
hassl-2227	282	34	means	mean	VERB
hassl-2227	282	35	that	that	SCONJ
hassl-2227	282	36	the	the	DET
hassl-2227	282	37	independent	independent	ADJ
hassl-2227	282	38	board	board	NOUN
hassl-2227	282	39	of	of	ADP
hassl-2227	282	40	commissioners	commissioner	NOUN
hassl-2227	282	41	has	have	VERB
hassl-2227	282	42	no	no	DET
hassl-2227	282	43	partial	partial	ADJ
hassl-2227	282	44	effect	effect	NOUN
hassl-2227	282	45	on	on	ADP
hassl-2227	282	46	earnings	earning	NOUN
hassl-2227	282	47	management	management	NOUN
hassl-2227	282	48	in	in	ADP
hassl-2227	282	49	banking	banking	NOUN
hassl-2227	282	50	companies	company	NOUN
hassl-2227	282	51	.	.	PUNCT
hassl-2227	283	1	independent	independent	ADJ
hassl-2227	283	2	commissioners	commissioner	NOUN
hassl-2227	283	3	in	in	ADP
hassl-2227	283	4	indonesia	indonesia	PROPN
hassl-2227	283	5	also	also	ADV
hassl-2227	283	6	use	use	VERB
hassl-2227	283	7	a	a	DET
hassl-2227	283	8	two	two	NUM
hassl-2227	283	9	-	-	PUNCT
hassl-2227	283	10	tier	tier	NOUN
hassl-2227	283	11	system	system	NOUN
hassl-2227	283	12	,	,	PUNCT
hassl-2227	283	13	which	which	PRON
hassl-2227	283	14	consists	consist	VERB
hassl-2227	283	15	of	of	ADP
hassl-2227	283	16	a	a	DET
hassl-2227	283	17	board	board	NOUN
hassl-2227	283	18	humanities	humanity	NOUN
hassl-2227	283	19	and	and	CCONJ
hassl-2227	283	20	social	social	ADJ
hassl-2227	283	21	sciences	science	NOUN
hassl-2227	283	22	letters	letter	NOUN
hassl-2227	283	23	,	,	PUNCT
hassl-2227	283	24	2022	2022	NUM
hassl-2227	283	25	,	,	PUNCT
hassl-2227	283	26	10(1	10(1	NUM
hassl-2227	283	27	):	):	PUNCT
hassl-2227	283	28	11	11	NUM
hassl-2227	283	29	-	-	SYM
hassl-2227	283	30	26	26	NUM
hassl-2227	283	31	22	22	NUM
hassl-2227	283	32	©	©	PROPN
hassl-2227	283	33	2022	2022	NUM
hassl-2227	283	34	conscientia	conscientia	PROPN
hassl-2227	283	35	beam	beam	PROPN
hassl-2227	283	36	.	.	PUNCT
hassl-2227	284	1	all	all	DET
hassl-2227	284	2	rights	right	NOUN
hassl-2227	284	3	reserved	reserve	VERB
hassl-2227	284	4	.	.	PUNCT
hassl-2227	285	1	of	of	ADP
hassl-2227	285	2	commissioners	commissioner	NOUN
hassl-2227	285	3	and	and	CCONJ
hassl-2227	285	4	a	a	DET
hassl-2227	285	5	board	board	NOUN
hassl-2227	285	6	of	of	ADP
hassl-2227	285	7	directors	director	NOUN
hassl-2227	285	8	.	.	PUNCT
hassl-2227	286	1	the	the	DET
hassl-2227	286	2	board	board	NOUN
hassl-2227	286	3	of	of	ADP
hassl-2227	286	4	commissioners	commissioner	NOUN
hassl-2227	286	5	is	be	AUX
hassl-2227	286	6	in	in	ADP
hassl-2227	286	7	charge	charge	NOUN
hassl-2227	286	8	and	and	CCONJ
hassl-2227	286	9	responsible	responsible	ADJ
hassl-2227	286	10	for	for	ADP
hassl-2227	286	11	monitoring	monitor	VERB
hassl-2227	286	12	the	the	DET
hassl-2227	286	13	quality	quality	NOUN
hassl-2227	286	14	of	of	ADP
hassl-2227	286	15	the	the	DET
hassl-2227	286	16	information	information	NOUN
hassl-2227	286	17	contained	contain	VERB
hassl-2227	286	18	in	in	ADP
hassl-2227	286	19	the	the	DET
hassl-2227	286	20	financial	financial	ADJ
hassl-2227	286	21	statements	statement	NOUN
hassl-2227	286	22	.	.	PUNCT
hassl-2227	287	1	from	from	ADP
hassl-2227	287	2	the	the	DET
hassl-2227	287	3	results	result	NOUN
hassl-2227	287	4	of	of	ADP
hassl-2227	287	5	the	the	DET
hassl-2227	287	6	study	study	NOUN
hassl-2227	287	7	,	,	PUNCT
hassl-2227	287	8	it	it	PRON
hassl-2227	287	9	was	be	AUX
hassl-2227	287	10	found	find	VERB
hassl-2227	287	11	that	that	SCONJ
hassl-2227	287	12	the	the	DET
hassl-2227	287	13	independent	independent	ADJ
hassl-2227	287	14	board	board	NOUN
hassl-2227	287	15	of	of	ADP
hassl-2227	287	16	commissioners	commissioner	NOUN
hassl-2227	287	17	had	have	VERB
hassl-2227	287	18	no	no	DET
hassl-2227	287	19	effect	effect	NOUN
hassl-2227	287	20	on	on	ADP
hassl-2227	287	21	earnings	earning	NOUN
hassl-2227	287	22	management	management	NOUN
hassl-2227	287	23	.	.	PUNCT
hassl-2227	288	1	this	this	PRON
hassl-2227	288	2	may	may	AUX
hassl-2227	288	3	be	be	AUX
hassl-2227	288	4	because	because	SCONJ
hassl-2227	288	5	the	the	DET
hassl-2227	288	6	supervisory	supervisory	ADJ
hassl-2227	288	7	or	or	CCONJ
hassl-2227	288	8	monitoring	monitor	VERB
hassl-2227	288	9	function	function	NOUN
hassl-2227	288	10	in	in	ADP
hassl-2227	288	11	the	the	DET
hassl-2227	288	12	company	company	NOUN
hassl-2227	288	13	has	have	AUX
hassl-2227	288	14	not	not	PART
hassl-2227	288	15	been	be	AUX
hassl-2227	288	16	optimally	optimally	ADV
hassl-2227	288	17	and	and	CCONJ
hassl-2227	288	18	comprehensively	comprehensively	ADV
hassl-2227	288	19	limited	limit	VERB
hassl-2227	288	20	to	to	ADP
hassl-2227	288	21	earnings	earning	NOUN
hassl-2227	288	22	management	management	NOUN
hassl-2227	288	23	restrictions	restriction	NOUN
hassl-2227	288	24	.	.	PUNCT
hassl-2227	289	1	in	in	ADP
hassl-2227	289	2	practice	practice	NOUN
hassl-2227	289	3	,	,	PUNCT
hassl-2227	289	4	although	although	SCONJ
hassl-2227	289	5	the	the	DET
hassl-2227	289	6	composition	composition	NOUN
hassl-2227	289	7	of	of	ADP
hassl-2227	289	8	the	the	DET
hassl-2227	289	9	board	board	NOUN
hassl-2227	289	10	of	of	ADP
hassl-2227	289	11	commissioners	commissioner	NOUN
hassl-2227	289	12	in	in	ADP
hassl-2227	289	13	the	the	DET
hassl-2227	289	14	company	company	NOUN
hassl-2227	289	15	is	be	AUX
hassl-2227	289	16	relatively	relatively	ADV
hassl-2227	289	17	large	large	ADJ
hassl-2227	289	18	,	,	PUNCT
hassl-2227	289	19	they	they	PRON
hassl-2227	289	20	can	can	AUX
hassl-2227	289	21	not	not	PART
hassl-2227	289	22	actually	actually	ADV
hassl-2227	289	23	carry	carry	VERB
hassl-2227	289	24	out	out	ADP
hassl-2227	289	25	their	their	PRON
hassl-2227	289	26	duties	duty	NOUN
hassl-2227	289	27	and	and	CCONJ
hassl-2227	289	28	supervision	supervision	NOUN
hassl-2227	289	29	because	because	SCONJ
hassl-2227	289	30	they	they	PRON
hassl-2227	289	31	are	be	AUX
hassl-2227	289	32	limited	limit	VERB
hassl-2227	289	33	by	by	ADP
hassl-2227	289	34	regulations	regulation	NOUN
hassl-2227	289	35	/	/	SYM
hassl-2227	289	36	policies	policy	NOUN
hassl-2227	289	37	of	of	ADP
hassl-2227	289	38	the	the	DET
hassl-2227	289	39	majority	majority	NOUN
hassl-2227	289	40	shareholder	shareholder	NOUN
hassl-2227	289	41	.	.	PUNCT
hassl-2227	290	1	as	as	ADP
hassl-2227	290	2	a	a	DET
hassl-2227	290	3	result	result	NOUN
hassl-2227	290	4	,	,	PUNCT
hassl-2227	290	5	the	the	DET
hassl-2227	290	6	existence	existence	NOUN
hassl-2227	290	7	of	of	ADP
hassl-2227	290	8	an	an	DET
hassl-2227	290	9	independent	independent	ADJ
hassl-2227	290	10	commissioner	commissioner	NOUN
hassl-2227	290	11	is	be	AUX
hassl-2227	290	12	only	only	ADV
hassl-2227	290	13	to	to	PART
hassl-2227	290	14	comply	comply	VERB
hassl-2227	290	15	with	with	ADP
hassl-2227	290	16	the	the	DET
hassl-2227	290	17	existing	exist	VERB
hassl-2227	290	18	regulations	regulation	NOUN
hassl-2227	290	19	and	and	CCONJ
hassl-2227	290	20	is	be	AUX
hassl-2227	290	21	not	not	PART
hassl-2227	290	22	intended	intend	VERB
hassl-2227	290	23	for	for	ADP
hassl-2227	290	24	the	the	DET
hassl-2227	290	25	enforcement	enforcement	NOUN
hassl-2227	290	26	of	of	ADP
hassl-2227	290	27	good	good	ADJ
hassl-2227	290	28	corporate	corporate	ADJ
hassl-2227	290	29	governance	governance	NOUN
hassl-2227	290	30	(	(	PUNCT
hassl-2227	290	31	gideon	gideon	NOUN
hassl-2227	290	32	,	,	PUNCT
hassl-2227	290	33	2005	2005	NUM
hassl-2227	290	34	;	;	PUNCT
hassl-2227	290	35	siregar	siregar	NOUN
hassl-2227	290	36	&	&	CCONJ
hassl-2227	290	37	utama	utama	PROPN
hassl-2227	290	38	,	,	PUNCT
hassl-2227	290	39	2005	2005	NUM
hassl-2227	290	40	;	;	PUNCT
hassl-2227	290	41	ujiyantho	ujiyantho	PROPN
hassl-2227	290	42	&	&	CCONJ
hassl-2227	290	43	scouts	scouts	PROPN
hassl-2227	290	44	,	,	PUNCT
hassl-2227	290	45	2007	2007	NUM
hassl-2227	290	46	)	)	PUNCT
hassl-2227	290	47	.	.	PUNCT
hassl-2227	291	1	these	these	DET
hassl-2227	291	2	findings	finding	NOUN
hassl-2227	291	3	support	support	VERB
hassl-2227	291	4	the	the	DET
hassl-2227	291	5	research	research	NOUN
hassl-2227	291	6	conducted	conduct	VERB
hassl-2227	291	7	by	by	ADP
hassl-2227	291	8	peasnell	peasnell	PROPN
hassl-2227	291	9	,	,	PUNCT
hassl-2227	291	10	pope	pope	NOUN
hassl-2227	291	11	,	,	PUNCT
hassl-2227	291	12	&	&	CCONJ
hassl-2227	291	13	young	young	ADJ
hassl-2227	291	14	(	(	PUNCT
hassl-2227	291	15	2000	2000	NUM
hassl-2227	291	16	)	)	PUNCT
hassl-2227	291	17	;	;	PUNCT
hassl-2227	291	18	persons	person	NOUN
hassl-2227	291	19	(	(	PUNCT
hassl-2227	291	20	2005	2005	NUM
hassl-2227	291	21	)	)	PUNCT
hassl-2227	291	22	;	;	PUNCT
hassl-2227	291	23	nuryaman	nuryaman	NOUN
hassl-2227	291	24	,	,	PUNCT
hassl-2227	291	25	rusmin	rusmin	NOUN
hassl-2227	291	26	,	,	PUNCT
hassl-2227	291	27	&	&	CCONJ
hassl-2227	291	28	ginting	ginte	VERB
hassl-2227	291	29	(	(	PUNCT
hassl-2227	291	30	2010	2010	NUM
hassl-2227	291	31	)	)	PUNCT
hassl-2227	291	32	;	;	PUNCT
hassl-2227	291	33	rahmawati	rahmawati	NOUN
hassl-2227	291	34	(	(	PUNCT
hassl-2227	291	35	2013	2013	NUM
hassl-2227	291	36	)	)	PUNCT
hassl-2227	291	37	;	;	PUNCT
hassl-2227	291	38	hermiyetti	hermiyetti	PROPN
hassl-2227	291	39	&	&	CCONJ
hassl-2227	291	40	manik	manik	PROPN
hassl-2227	291	41	(	(	PUNCT
hassl-2227	291	42	2013	2013	NUM
hassl-2227	291	43	)	)	PUNCT
hassl-2227	291	44	;	;	PUNCT
hassl-2227	291	45	khosheghbal	khosheghbal	PROPN
hassl-2227	291	46	et	et	PROPN
hassl-2227	291	47	al	al	PROPN
hassl-2227	291	48	.	.	PROPN
hassl-2227	292	1	(	(	PUNCT
hassl-2227	292	2	2017	2017	NUM
hassl-2227	292	3	)	)	PUNCT
hassl-2227	292	4	and	and	CCONJ
hassl-2227	292	5	handoyo	handoyo	PROPN
hassl-2227	292	6	&	&	CCONJ
hassl-2227	292	7	agustianingrum	agustianingrum	PROPN
hassl-2227	292	8	(	(	PUNCT
hassl-2227	292	9	2017	2017	NUM
hassl-2227	292	10	)	)	PUNCT
hassl-2227	292	11	.	.	PUNCT
hassl-2227	293	1	according	accord	VERB
hassl-2227	293	2	to	to	ADP
hassl-2227	293	3	nuryaman	nuryaman	PROPN
hassl-2227	293	4	et	et	PROPN
hassl-2227	293	5	al	al	PROPN
hassl-2227	293	6	.	.	PROPN
hassl-2227	294	1	(	(	PUNCT
hassl-2227	294	2	2010	2010	NUM
hassl-2227	294	3	)	)	PUNCT
hassl-2227	294	4	,	,	PUNCT
hassl-2227	294	5	some	some	PRON
hassl-2227	294	6	of	of	ADP
hassl-2227	294	7	the	the	DET
hassl-2227	294	8	reasons	reason	NOUN
hassl-2227	294	9	why	why	SCONJ
hassl-2227	294	10	the	the	DET
hassl-2227	294	11	composition	composition	NOUN
hassl-2227	294	12	of	of	ADP
hassl-2227	294	13	the	the	DET
hassl-2227	294	14	board	board	NOUN
hassl-2227	294	15	of	of	ADP
hassl-2227	294	16	commissioners	commissioner	NOUN
hassl-2227	294	17	had	have	VERB
hassl-2227	294	18	no	no	DET
hassl-2227	294	19	effect	effect	NOUN
hassl-2227	294	20	on	on	ADP
hassl-2227	294	21	earnings	earning	NOUN
hassl-2227	294	22	management	management	NOUN
hassl-2227	294	23	are	be	AUX
hassl-2227	294	24	:	:	PUNCT
hassl-2227	294	25	(	(	PUNCT
hassl-2227	294	26	1	1	X
hassl-2227	294	27	)	)	PUNCT
hassl-2227	294	28	empirical	empirical	ADJ
hassl-2227	294	29	evidence	evidence	NOUN
hassl-2227	294	30	shows	show	VERB
hassl-2227	294	31	that	that	SCONJ
hassl-2227	294	32	the	the	DET
hassl-2227	294	33	average	average	ADJ
hassl-2227	294	34	composition	composition	NOUN
hassl-2227	294	35	of	of	ADP
hassl-2227	294	36	the	the	DET
hassl-2227	294	37	board	board	NOUN
hassl-2227	294	38	of	of	ADP
hassl-2227	294	39	commissioners	commissioner	NOUN
hassl-2227	294	40	is	be	AUX
hassl-2227	294	41	relatively	relatively	ADV
hassl-2227	294	42	low	low	ADJ
hassl-2227	294	43	,	,	PUNCT
hassl-2227	294	44	so	so	CCONJ
hassl-2227	294	45	the	the	DET
hassl-2227	294	46	independent	independent	ADJ
hassl-2227	294	47	commissioners	commissioner	NOUN
hassl-2227	294	48	have	have	VERB
hassl-2227	294	49	no	no	DET
hassl-2227	294	50	power	power	NOUN
hassl-2227	294	51	to	to	PART
hassl-2227	294	52	influence	influence	VERB
hassl-2227	294	53	board	board	NOUN
hassl-2227	294	54	decisions	decision	NOUN
hassl-2227	294	55	,	,	PUNCT
hassl-2227	294	56	and	and	CCONJ
hassl-2227	294	57	(	(	PUNCT
hassl-2227	294	58	2	2	X
hassl-2227	294	59	)	)	PUNCT
hassl-2227	294	60	it	it	PRON
hassl-2227	294	61	is	be	AUX
hassl-2227	294	62	possible	possible	ADJ
hassl-2227	294	63	that	that	SCONJ
hassl-2227	294	64	the	the	DET
hassl-2227	294	65	board	board	NOUN
hassl-2227	294	66	of	of	ADP
hassl-2227	294	67	commissioners	commissioner	NOUN
hassl-2227	294	68	is	be	AUX
hassl-2227	294	69	not	not	PART
hassl-2227	294	70	competent	competent	ADJ
hassl-2227	294	71	in	in	ADP
hassl-2227	294	72	accounting	accounting	NOUN
hassl-2227	294	73	and	and	CCONJ
hassl-2227	294	74	finance	finance	NOUN
hassl-2227	294	75	.	.	PUNCT
hassl-2227	295	1	from	from	ADP
hassl-2227	295	2	the	the	DET
hassl-2227	295	3	results	result	NOUN
hassl-2227	295	4	of	of	ADP
hassl-2227	295	5	the	the	DET
hassl-2227	295	6	independent	independent	ADJ
hassl-2227	295	7	board	board	NOUN
hassl-2227	295	8	of	of	ADP
hassl-2227	295	9	commissioners	commissioner	NOUN
hassl-2227	295	10	variable	variable	ADJ
hassl-2227	295	11	,	,	PUNCT
hassl-2227	295	12	it	it	PRON
hassl-2227	295	13	can	can	AUX
hassl-2227	295	14	be	be	AUX
hassl-2227	295	15	seen	see	VERB
hassl-2227	295	16	that	that	SCONJ
hassl-2227	295	17	the	the	DET
hassl-2227	295	18	independent	independent	ADJ
hassl-2227	295	19	audit	audit	NOUN
hassl-2227	295	20	committee	committee	NOUN
hassl-2227	295	21	had	have	VERB
hassl-2227	295	22	no	no	DET
hassl-2227	295	23	partial	partial	ADJ
hassl-2227	295	24	effect	effect	NOUN
hassl-2227	295	25	on	on	ADP
hassl-2227	295	26	earnings	earning	NOUN
hassl-2227	295	27	management	management	NOUN
hassl-2227	295	28	in	in	ADP
hassl-2227	295	29	banking	banking	NOUN
hassl-2227	295	30	companies	company	NOUN
hassl-2227	295	31	listed	list	VERB
hassl-2227	295	32	on	on	ADP
hassl-2227	295	33	the	the	DET
hassl-2227	295	34	indonesia	indonesia	PROPN
hassl-2227	295	35	stock	stock	PROPN
hassl-2227	295	36	exchange	exchange	PROPN
hassl-2227	295	37	from	from	ADP
hassl-2227	295	38	2015	2015	NUM
hassl-2227	295	39	to	to	ADP
hassl-2227	295	40	2017	2017	NUM
hassl-2227	295	41	.	.	PUNCT
hassl-2227	296	1	the	the	DET
hassl-2227	296	2	results	result	NOUN
hassl-2227	296	3	of	of	ADP
hassl-2227	296	4	partial	partial	ADJ
hassl-2227	296	5	hypothesis	hypothesis	NOUN
hassl-2227	296	6	testing	testing	NOUN
hassl-2227	296	7	indicate	indicate	VERB
hassl-2227	296	8	that	that	SCONJ
hassl-2227	296	9	the	the	DET
hassl-2227	296	10	independent	independent	ADJ
hassl-2227	296	11	audit	audit	NOUN
hassl-2227	296	12	committee	committee	NOUN
hassl-2227	296	13	has	have	VERB
hassl-2227	296	14	a	a	DET
hassl-2227	296	15	significance	significance	NOUN
hassl-2227	296	16	level	level	NOUN
hassl-2227	296	17	of	of	ADP
hassl-2227	296	18	0.406	0.406	NUM
hassl-2227	296	19	,	,	PUNCT
hassl-2227	296	20	which	which	PRON
hassl-2227	296	21	is	be	AUX
hassl-2227	296	22	greater	great	ADJ
hassl-2227	296	23	than	than	ADP
hassl-2227	296	24	0.05	0.05	NUM
hassl-2227	296	25	,	,	PUNCT
hassl-2227	296	26	and	and	CCONJ
hassl-2227	296	27	this	this	PRON
hassl-2227	296	28	means	mean	VERB
hassl-2227	296	29	that	that	SCONJ
hassl-2227	296	30	the	the	DET
hassl-2227	296	31	independent	independent	ADJ
hassl-2227	296	32	audit	audit	NOUN
hassl-2227	296	33	committee	committee	NOUN
hassl-2227	296	34	has	have	VERB
hassl-2227	296	35	no	no	DET
hassl-2227	296	36	partial	partial	ADJ
hassl-2227	296	37	effect	effect	NOUN
hassl-2227	296	38	on	on	ADP
hassl-2227	296	39	earnings	earning	NOUN
hassl-2227	296	40	management	management	NOUN
hassl-2227	296	41	.	.	PUNCT
hassl-2227	297	1	the	the	DET
hassl-2227	297	2	independent	independent	ADJ
hassl-2227	297	3	audit	audit	NOUN
hassl-2227	297	4	committee	committee	NOUN
hassl-2227	297	5	is	be	AUX
hassl-2227	297	6	also	also	ADV
hassl-2227	297	7	required	require	VERB
hassl-2227	297	8	to	to	PART
hassl-2227	297	9	have	have	VERB
hassl-2227	297	10	experience	experience	NOUN
hassl-2227	297	11	in	in	ADP
hassl-2227	297	12	order	order	NOUN
hassl-2227	297	13	to	to	PART
hassl-2227	297	14	be	be	AUX
hassl-2227	297	15	fairer	fair	ADJ
hassl-2227	297	16	and	and	CCONJ
hassl-2227	297	17	objective	objective	ADJ
hassl-2227	297	18	in	in	ADP
hassl-2227	297	19	dealing	deal	VERB
hassl-2227	297	20	with	with	ADP
hassl-2227	297	21	problems	problem	NOUN
hassl-2227	297	22	and	and	CCONJ
hassl-2227	297	23	to	to	PART
hassl-2227	297	24	provide	provide	VERB
hassl-2227	297	25	views	view	NOUN
hassl-2227	297	26	on	on	ADP
hassl-2227	297	27	issues	issue	NOUN
hassl-2227	297	28	related	relate	VERB
hassl-2227	297	29	to	to	ADP
hassl-2227	297	30	the	the	DET
hassl-2227	297	31	company	company	NOUN
hassl-2227	297	32	's	's	PART
hassl-2227	297	33	financial	financial	ADJ
hassl-2227	297	34	policies	policy	NOUN
hassl-2227	297	35	.	.	PUNCT
hassl-2227	298	1	the	the	DET
hassl-2227	298	2	results	result	NOUN
hassl-2227	298	3	of	of	ADP
hassl-2227	298	4	this	this	DET
hassl-2227	298	5	study	study	NOUN
hassl-2227	298	6	can	can	AUX
hassl-2227	298	7	not	not	PART
hassl-2227	298	8	support	support	VERB
hassl-2227	298	9	the	the	DET
hassl-2227	298	10	theory	theory	NOUN
hassl-2227	298	11	that	that	SCONJ
hassl-2227	298	12	the	the	DET
hassl-2227	298	13	greater	great	ADJ
hassl-2227	298	14	audit	audit	NOUN
hassl-2227	298	15	committee	committee	NOUN
hassl-2227	298	16	size	size	NOUN
hassl-2227	298	17	will	will	AUX
hassl-2227	298	18	reduce	reduce	VERB
hassl-2227	298	19	earnings	earning	NOUN
hassl-2227	298	20	management	management	NOUN
hassl-2227	298	21	practices	practice	NOUN
hassl-2227	298	22	due	due	ADJ
hassl-2227	298	23	to	to	ADP
hassl-2227	298	24	increased	increase	VERB
hassl-2227	298	25	corporate	corporate	ADJ
hassl-2227	298	26	control	control	NOUN
hassl-2227	298	27	.	.	PUNCT
hassl-2227	299	1	this	this	PRON
hassl-2227	299	2	is	be	AUX
hassl-2227	299	3	possible	possible	ADJ
hassl-2227	299	4	because	because	SCONJ
hassl-2227	299	5	the	the	DET
hassl-2227	299	6	audit	audit	NOUN
hassl-2227	299	7	committee	committee	NOUN
hassl-2227	299	8	can	can	AUX
hassl-2227	299	9	interact	interact	VERB
hassl-2227	299	10	with	with	ADP
hassl-2227	299	11	company	company	NOUN
hassl-2227	299	12	management	management	NOUN
hassl-2227	299	13	to	to	PART
hassl-2227	299	14	improve	improve	VERB
hassl-2227	299	15	the	the	DET
hassl-2227	299	16	effectiveness	effectiveness	NOUN
hassl-2227	299	17	of	of	ADP
hassl-2227	299	18	management	management	NOUN
hassl-2227	299	19	performance	performance	NOUN
hassl-2227	299	20	through	through	ADP
hassl-2227	299	21	earnings	earning	NOUN
hassl-2227	299	22	management	management	NOUN
hassl-2227	299	23	(	(	PUNCT
hassl-2227	299	24	peasnell	peasnell	PROPN
hassl-2227	299	25	et	et	PROPN
hassl-2227	299	26	al	al	PROPN
hassl-2227	299	27	.	.	PROPN
hassl-2227	299	28	,	,	PUNCT
hassl-2227	299	29	2000	2000	NUM
hassl-2227	299	30	)	)	PUNCT
hassl-2227	299	31	.	.	PUNCT
hassl-2227	300	1	in	in	ADP
hassl-2227	300	2	addition	addition	NOUN
hassl-2227	300	3	,	,	PUNCT
hassl-2227	300	4	according	accord	VERB
hassl-2227	300	5	peasnell	peasnell	PROPN
hassl-2227	300	6	et	et	PROPN
hassl-2227	300	7	al	al	PROPN
hassl-2227	300	8	.	.	PROPN
hassl-2227	300	9	(	(	PUNCT
hassl-2227	300	10	2000	2000	NUM
hassl-2227	300	11	)	)	PUNCT
hassl-2227	300	12	,	,	PUNCT
hassl-2227	300	13	the	the	DET
hassl-2227	300	14	interaction	interaction	NOUN
hassl-2227	300	15	between	between	ADP
hassl-2227	300	16	the	the	DET
hassl-2227	300	17	audit	audit	NOUN
hassl-2227	300	18	committee	committee	NOUN
hassl-2227	300	19	and	and	CCONJ
hassl-2227	300	20	management	management	NOUN
hassl-2227	300	21	can	can	AUX
hassl-2227	300	22	be	be	AUX
hassl-2227	300	23	done	do	VERB
hassl-2227	300	24	to	to	PART
hassl-2227	300	25	maximize	maximize	VERB
hassl-2227	300	26	the	the	DET
hassl-2227	300	27	company	company	NOUN
hassl-2227	300	28	's	's	PART
hassl-2227	300	29	revenue	revenue	NOUN
hassl-2227	300	30	.	.	PUNCT
hassl-2227	301	1	these	these	DET
hassl-2227	301	2	results	result	NOUN
hassl-2227	301	3	are	be	AUX
hassl-2227	301	4	in	in	ADP
hassl-2227	301	5	line	line	NOUN
hassl-2227	301	6	with	with	ADP
hassl-2227	301	7	the	the	DET
hassl-2227	301	8	results	result	NOUN
hassl-2227	301	9	of	of	ADP
hassl-2227	301	10	research	research	NOUN
hassl-2227	301	11	conducted	conduct	VERB
hassl-2227	301	12	by	by	ADP
hassl-2227	301	13	murhadi	murhadi	NOUN
hassl-2227	301	14	(	(	PUNCT
hassl-2227	301	15	2010	2010	NUM
hassl-2227	301	16	)	)	PUNCT
hassl-2227	301	17	;	;	PUNCT
hassl-2227	301	18	hermiyetti	hermiyetti	PROPN
hassl-2227	301	19	&	&	CCONJ
hassl-2227	301	20	manik	manik	PROPN
hassl-2227	301	21	(	(	PUNCT
hassl-2227	301	22	2013	2013	NUM
hassl-2227	301	23	)	)	PUNCT
hassl-2227	301	24	;	;	PUNCT
hassl-2227	301	25	suriyani	suriyani	PROPN
hassl-2227	301	26	et	et	PROPN
hassl-2227	301	27	al	al	PROPN
hassl-2227	301	28	.	.	PROPN
hassl-2227	302	1	(	(	PUNCT
hassl-2227	302	2	2015	2015	NUM
hassl-2227	302	3	)	)	PUNCT
hassl-2227	302	4	;	;	PUNCT
hassl-2227	302	5	yendrawati	yendrawati	NOUN
hassl-2227	302	6	(	(	PUNCT
hassl-2227	302	7	2015	2015	NUM
hassl-2227	302	8	)	)	PUNCT
hassl-2227	302	9	;	;	PUNCT
hassl-2227	302	10	khosheghbal	khosheghbal	PROPN
hassl-2227	302	11	et	et	PROPN
hassl-2227	302	12	al	al	PROPN
hassl-2227	302	13	.	.	PROPN
hassl-2227	302	14	(	(	PUNCT
hassl-2227	302	15	2017	2017	NUM
hassl-2227	302	16	)	)	PUNCT
hassl-2227	302	17	and	and	CCONJ
hassl-2227	302	18	handoyo	handoyo	PROPN
hassl-2227	302	19	&	&	CCONJ
hassl-2227	302	20	agustianingrum	agustianingrum	PROPN
hassl-2227	302	21	(	(	PUNCT
hassl-2227	302	22	2017	2017	NUM
hassl-2227	302	23	)	)	PUNCT
hassl-2227	302	24	.	.	PUNCT
hassl-2227	303	1	the	the	DET
hassl-2227	303	2	third	third	ADJ
hassl-2227	303	3	variable	variable	NOUN
hassl-2227	303	4	in	in	ADP
hassl-2227	303	5	this	this	DET
hassl-2227	303	6	study	study	NOUN
hassl-2227	303	7	–	–	PUNCT
hassl-2227	303	8	corporate	corporate	ADJ
hassl-2227	303	9	governance	governance	NOUN
hassl-2227	303	10	–	–	PUNCT
hassl-2227	303	11	refers	refer	VERB
hassl-2227	303	12	to	to	ADP
hassl-2227	303	13	management	management	NOUN
hassl-2227	303	14	ownership	ownership	NOUN
hassl-2227	303	15	.	.	PUNCT
hassl-2227	304	1	from	from	ADP
hassl-2227	304	2	the	the	DET
hassl-2227	304	3	results	result	NOUN
hassl-2227	304	4	of	of	ADP
hassl-2227	304	5	data	datum	NOUN
hassl-2227	304	6	analysis	analysis	NOUN
hassl-2227	304	7	,	,	PUNCT
hassl-2227	304	8	it	it	PRON
hassl-2227	304	9	can	can	AUX
hassl-2227	304	10	be	be	AUX
hassl-2227	304	11	concluded	conclude	VERB
hassl-2227	304	12	that	that	SCONJ
hassl-2227	304	13	the	the	DET
hassl-2227	304	14	managerial	managerial	ADJ
hassl-2227	304	15	ownership	ownership	NOUN
hassl-2227	304	16	structure	structure	NOUN
hassl-2227	304	17	has	have	VERB
hassl-2227	304	18	no	no	DET
hassl-2227	304	19	partial	partial	ADJ
hassl-2227	304	20	effect	effect	NOUN
hassl-2227	304	21	on	on	ADP
hassl-2227	304	22	earnings	earning	NOUN
hassl-2227	304	23	management	management	NOUN
hassl-2227	304	24	in	in	ADP
hassl-2227	304	25	banking	banking	NOUN
hassl-2227	304	26	companies	company	NOUN
hassl-2227	304	27	listed	list	VERB
hassl-2227	304	28	on	on	ADP
hassl-2227	304	29	the	the	DET
hassl-2227	304	30	idx	idx	NOUN
hassl-2227	304	31	between	between	ADP
hassl-2227	304	32	2015	2015	NUM
hassl-2227	304	33	and	and	CCONJ
hassl-2227	304	34	2017	2017	NUM
hassl-2227	304	35	.	.	PUNCT
hassl-2227	305	1	the	the	DET
hassl-2227	305	2	results	result	NOUN
hassl-2227	305	3	of	of	ADP
hassl-2227	305	4	partial	partial	ADJ
hassl-2227	305	5	hypothesis	hypothesis	NOUN
hassl-2227	305	6	testing	testing	NOUN
hassl-2227	305	7	indicate	indicate	VERB
hassl-2227	305	8	that	that	SCONJ
hassl-2227	305	9	the	the	DET
hassl-2227	305	10	managerial	managerial	ADJ
hassl-2227	305	11	ownership	ownership	NOUN
hassl-2227	305	12	structure	structure	NOUN
hassl-2227	305	13	has	have	VERB
hassl-2227	305	14	a	a	DET
hassl-2227	305	15	significance	significance	NOUN
hassl-2227	305	16	level	level	NOUN
hassl-2227	305	17	of	of	ADP
hassl-2227	305	18	0.864	0.864	NUM
hassl-2227	305	19	,	,	PUNCT
hassl-2227	305	20	which	which	PRON
hassl-2227	305	21	is	be	AUX
hassl-2227	305	22	greater	great	ADJ
hassl-2227	305	23	than	than	ADP
hassl-2227	305	24	0.05	0.05	NUM
hassl-2227	305	25	,	,	PUNCT
hassl-2227	305	26	and	and	CCONJ
hassl-2227	305	27	this	this	PRON
hassl-2227	305	28	means	mean	VERB
hassl-2227	305	29	that	that	SCONJ
hassl-2227	305	30	the	the	DET
hassl-2227	305	31	managerial	managerial	ADJ
hassl-2227	305	32	ownership	ownership	NOUN
hassl-2227	305	33	structure	structure	NOUN
hassl-2227	305	34	has	have	VERB
hassl-2227	305	35	no	no	DET
hassl-2227	305	36	partial	partial	ADJ
hassl-2227	305	37	effect	effect	NOUN
hassl-2227	305	38	on	on	ADP
hassl-2227	305	39	earnings	earning	NOUN
hassl-2227	305	40	management	management	NOUN
hassl-2227	305	41	.	.	PUNCT
hassl-2227	306	1	this	this	PRON
hassl-2227	306	2	may	may	AUX
hassl-2227	306	3	be	be	AUX
hassl-2227	306	4	because	because	SCONJ
hassl-2227	306	5	not	not	PART
hassl-2227	306	6	all	all	DET
hassl-2227	306	7	banking	banking	NOUN
hassl-2227	306	8	companies	company	NOUN
hassl-2227	306	9	have	have	VERB
hassl-2227	306	10	a	a	DET
hassl-2227	306	11	share	share	NOUN
hassl-2227	306	12	ownership	ownership	NOUN
hassl-2227	306	13	by	by	ADP
hassl-2227	306	14	management	management	NOUN
hassl-2227	306	15	policy	policy	NOUN
hassl-2227	306	16	.	.	PUNCT
hassl-2227	307	1	if	if	SCONJ
hassl-2227	307	2	such	such	DET
hassl-2227	307	3	a	a	DET
hassl-2227	307	4	policy	policy	NOUN
hassl-2227	307	5	exists	exist	VERB
hassl-2227	307	6	,	,	PUNCT
hassl-2227	307	7	the	the	DET
hassl-2227	307	8	possibility	possibility	NOUN
hassl-2227	307	9	of	of	ADP
hassl-2227	307	10	share	share	NOUN
hassl-2227	307	11	ownership	ownership	NOUN
hassl-2227	307	12	by	by	ADP
hassl-2227	307	13	the	the	DET
hassl-2227	307	14	management	management	NOUN
hassl-2227	307	15	is	be	AUX
hassl-2227	307	16	no	no	DET
hassl-2227	307	17	more	more	ADJ
hassl-2227	307	18	than	than	ADP
hassl-2227	307	19	5	5	NUM
hassl-2227	307	20	%	%	NOUN
hassl-2227	307	21	of	of	ADP
hassl-2227	307	22	the	the	DET
hassl-2227	307	23	total	total	ADJ
hassl-2227	307	24	shares	share	NOUN
hassl-2227	307	25	.	.	PUNCT
hassl-2227	308	1	in	in	ADP
hassl-2227	308	2	addition	addition	NOUN
hassl-2227	308	3	,	,	PUNCT
hassl-2227	308	4	managerial	managerial	ADJ
hassl-2227	308	5	ownership	ownership	NOUN
hassl-2227	308	6	was	be	AUX
hassl-2227	308	7	found	find	VERB
hassl-2227	308	8	to	to	PART
hassl-2227	308	9	be	be	AUX
hassl-2227	308	10	an	an	DET
hassl-2227	308	11	effective	effective	ADJ
hassl-2227	308	12	monitoring	monitoring	NOUN
hassl-2227	308	13	mechanism	mechanism	NOUN
hassl-2227	308	14	,	,	PUNCT
hassl-2227	308	15	particularly	particularly	ADV
hassl-2227	308	16	in	in	ADP
hassl-2227	308	17	small	small	ADJ
hassl-2227	308	18	firms	firm	NOUN
hassl-2227	308	19	(	(	PUNCT
hassl-2227	308	20	kazemiana	kazemiana	PROPN
hassl-2227	308	21	&	&	CCONJ
hassl-2227	308	22	zuraidah	zuraidah	PROPN
hassl-2227	308	23	,	,	PUNCT
hassl-2227	308	24	2015	2015	NUM
hassl-2227	308	25	)	)	PUNCT
hassl-2227	308	26	.	.	PUNCT
hassl-2227	309	1	the	the	DET
hassl-2227	309	2	results	result	NOUN
hassl-2227	309	3	of	of	ADP
hassl-2227	309	4	this	this	DET
hassl-2227	309	5	study	study	NOUN
hassl-2227	309	6	are	be	AUX
hassl-2227	309	7	in	in	ADP
hassl-2227	309	8	line	line	NOUN
hassl-2227	309	9	with	with	ADP
hassl-2227	309	10	the	the	DET
hassl-2227	309	11	results	result	NOUN
hassl-2227	309	12	of	of	ADP
hassl-2227	309	13	research	research	NOUN
hassl-2227	309	14	conducted	conduct	VERB
hassl-2227	309	15	by	by	ADP
hassl-2227	309	16	rahmawati	rahmawati	NOUN
hassl-2227	309	17	(	(	PUNCT
hassl-2227	309	18	2013	2013	NUM
hassl-2227	309	19	)	)	PUNCT
hassl-2227	309	20	;	;	PUNCT
hassl-2227	309	21	hermiyetti	hermiyetti	PROPN
hassl-2227	309	22	&	&	CCONJ
hassl-2227	309	23	manik	manik	PROPN
hassl-2227	309	24	(	(	PUNCT
hassl-2227	309	25	2013	2013	NUM
hassl-2227	309	26	)	)	PUNCT
hassl-2227	309	27	and	and	CCONJ
hassl-2227	309	28	khosheghbal	khosheghbal	PROPN
hassl-2227	309	29	et	et	PROPN
hassl-2227	309	30	al	al	PROPN
hassl-2227	309	31	.	.	PROPN
hassl-2227	310	1	(	(	PUNCT
hassl-2227	310	2	2017	2017	NUM
hassl-2227	310	3	)	)	PUNCT
hassl-2227	310	4	in	in	ADP
hassl-2227	310	5	iran	iran	PROPN
hassl-2227	310	6	.	.	PUNCT
hassl-2227	311	1	of	of	ADP
hassl-2227	311	2	the	the	DET
hassl-2227	311	3	three	three	NUM
hassl-2227	311	4	variables	variable	NOUN
hassl-2227	311	5	of	of	ADP
hassl-2227	311	6	corporate	corporate	ADJ
hassl-2227	311	7	governance	governance	NOUN
hassl-2227	311	8	,	,	PUNCT
hassl-2227	311	9	it	it	PRON
hassl-2227	311	10	turns	turn	VERB
hassl-2227	311	11	out	out	ADP
hassl-2227	311	12	that	that	SCONJ
hassl-2227	311	13	none	none	NOUN
hassl-2227	311	14	of	of	ADP
hassl-2227	311	15	them	they	PRON
hassl-2227	311	16	can	can	AUX
hassl-2227	311	17	prove	prove	VERB
hassl-2227	311	18	that	that	SCONJ
hassl-2227	311	19	it	it	PRON
hassl-2227	311	20	can	can	AUX
hassl-2227	311	21	prevent	prevent	VERB
hassl-2227	311	22	the	the	DET
hassl-2227	311	23	occurrence	occurrence	NOUN
hassl-2227	311	24	of	of	ADP
hassl-2227	311	25	earnings	earning	NOUN
hassl-2227	311	26	management	management	NOUN
hassl-2227	311	27	.	.	PUNCT
hassl-2227	312	1	this	this	PRON
hassl-2227	312	2	shows	show	VERB
hassl-2227	312	3	that	that	SCONJ
hassl-2227	312	4	the	the	DET
hassl-2227	312	5	level	level	NOUN
hassl-2227	312	6	of	of	ADP
hassl-2227	312	7	risk	risk	NOUN
hassl-2227	312	8	of	of	ADP
hassl-2227	312	9	earnings	earning	NOUN
hassl-2227	312	10	management	management	NOUN
hassl-2227	312	11	behavior	behavior	NOUN
hassl-2227	312	12	in	in	ADP
hassl-2227	312	13	indonesia	indonesia	PROPN
hassl-2227	312	14	in	in	ADP
hassl-2227	312	15	the	the	DET
hassl-2227	312	16	banking	banking	NOUN
hassl-2227	312	17	sector	sector	NOUN
hassl-2227	312	18	is	be	AUX
hassl-2227	312	19	still	still	ADV
hassl-2227	312	20	very	very	ADV
hassl-2227	312	21	large	large	ADJ
hassl-2227	312	22	because	because	SCONJ
hassl-2227	312	23	the	the	DET
hassl-2227	312	24	corporate	corporate	ADJ
hassl-2227	312	25	governance	governance	NOUN
hassl-2227	312	26	mechanism	mechanism	NOUN
hassl-2227	312	27	does	do	AUX
hassl-2227	312	28	not	not	PART
hassl-2227	312	29	work	work	VERB
hassl-2227	312	30	well	well	ADV
hassl-2227	312	31	.	.	PUNCT
hassl-2227	313	1	this	this	PRON
hassl-2227	313	2	is	be	AUX
hassl-2227	313	3	in	in	ADP
hassl-2227	313	4	line	line	NOUN
hassl-2227	313	5	with	with	ADP
hassl-2227	313	6	research	research	NOUN
hassl-2227	313	7	done	do	VERB
hassl-2227	313	8	by	by	ADP
hassl-2227	313	9	leuz	leuz	NOUN
hassl-2227	313	10	,	,	PUNCT
hassl-2227	313	11	nanda	nanda	ADV
hassl-2227	313	12	,	,	PUNCT
hassl-2227	313	13	&	&	CCONJ
hassl-2227	313	14	wysocki	wysocki	PROPN
hassl-2227	313	15	(	(	PUNCT
hassl-2227	313	16	2003	2003	NUM
hassl-2227	313	17	)	)	PUNCT
hassl-2227	313	18	;	;	PUNCT
hassl-2227	313	19	lang	lang	PROPN
hassl-2227	313	20	,	,	PUNCT
hassl-2227	313	21	raedy	raedy	PROPN
hassl-2227	313	22	,	,	PUNCT
hassl-2227	313	23	&	&	CCONJ
hassl-2227	313	24	wilson	wilson	PROPN
hassl-2227	313	25	(	(	PUNCT
hassl-2227	313	26	2006	2006	NUM
hassl-2227	313	27	)	)	PUNCT
hassl-2227	313	28	and	and	CCONJ
hassl-2227	313	29	gopalan	gopalan	PROPN
hassl-2227	313	30	&	&	CCONJ
hassl-2227	313	31	jayaraman	jayaraman	PROPN
hassl-2227	313	32	(	(	PUNCT
hassl-2227	313	33	2012	2012	NUM
hassl-2227	313	34	)	)	PUNCT
hassl-2227	313	35	,	,	PUNCT
hassl-2227	313	36	who	who	PRON
hassl-2227	313	37	stated	state	VERB
hassl-2227	313	38	that	that	SCONJ
hassl-2227	313	39	earnings	earning	NOUN
hassl-2227	313	40	management	management	NOUN
hassl-2227	313	41	practices	practice	NOUN
hassl-2227	313	42	in	in	ADP
hassl-2227	313	43	developing	develop	VERB
hassl-2227	313	44	countries	country	NOUN
hassl-2227	313	45	such	such	ADJ
hassl-2227	313	46	as	as	ADP
hassl-2227	313	47	indonesia	indonesia	PROPN
hassl-2227	313	48	are	be	AUX
hassl-2227	313	49	more	more	ADV
hassl-2227	313	50	common	common	ADJ
hassl-2227	313	51	than	than	ADP
hassl-2227	313	52	in	in	ADP
hassl-2227	313	53	developed	developed	ADJ
hassl-2227	313	54	countries	country	NOUN
hassl-2227	313	55	.	.	PUNCT
hassl-2227	314	1	in	in	ADP
hassl-2227	314	2	contrast	contrast	NOUN
hassl-2227	314	3	to	to	ADP
hassl-2227	314	4	the	the	DET
hassl-2227	314	5	three	three	NUM
hassl-2227	314	6	corporate	corporate	ADJ
hassl-2227	314	7	governance	governance	NOUN
hassl-2227	314	8	variables	variable	NOUN
hassl-2227	314	9	,	,	PUNCT
hassl-2227	314	10	the	the	DET
hassl-2227	314	11	dividend	dividend	NOUN
hassl-2227	314	12	policy	policy	NOUN
hassl-2227	314	13	variable	variable	NOUN
hassl-2227	314	14	was	be	AUX
hassl-2227	314	15	shown	show	VERB
hassl-2227	314	16	to	to	PART
hassl-2227	314	17	have	have	VERB
hassl-2227	314	18	a	a	DET
hassl-2227	314	19	significant	significant	ADJ
hassl-2227	314	20	partial	partial	ADJ
hassl-2227	314	21	negative	negative	ADJ
hassl-2227	314	22	effect	effect	NOUN
hassl-2227	314	23	on	on	ADP
hassl-2227	314	24	the	the	DET
hassl-2227	314	25	earnings	earning	NOUN
hassl-2227	314	26	management	management	NOUN
hassl-2227	314	27	in	in	ADP
hassl-2227	314	28	banking	banking	NOUN
hassl-2227	314	29	companies	company	NOUN
hassl-2227	314	30	.	.	PUNCT
hassl-2227	315	1	the	the	DET
hassl-2227	315	2	results	result	NOUN
hassl-2227	315	3	of	of	ADP
hassl-2227	315	4	the	the	DET
hassl-2227	315	5	partial	partial	ADJ
hassl-2227	315	6	hypothesis	hypothesis	NOUN
hassl-2227	315	7	testing	testing	NOUN
hassl-2227	315	8	indicate	indicate	VERB
hassl-2227	315	9	that	that	SCONJ
hassl-2227	315	10	humanities	humanity	NOUN
hassl-2227	315	11	and	and	CCONJ
hassl-2227	315	12	social	social	ADJ
hassl-2227	315	13	sciences	science	NOUN
hassl-2227	315	14	letters	letter	NOUN
hassl-2227	315	15	,	,	PUNCT
hassl-2227	315	16	2022	2022	NUM
hassl-2227	315	17	,	,	PUNCT
hassl-2227	315	18	10(1	10(1	NUM
hassl-2227	315	19	):	):	PUNCT
hassl-2227	315	20	11	11	NUM
hassl-2227	315	21	-	-	SYM
hassl-2227	315	22	26	26	NUM
hassl-2227	315	23	23	23	NUM
hassl-2227	315	24	©	©	PROPN
hassl-2227	315	25	2022	2022	NUM
hassl-2227	315	26	conscientia	conscientia	PROPN
hassl-2227	315	27	beam	beam	PROPN
hassl-2227	315	28	.	.	PUNCT
hassl-2227	316	1	all	all	DET
hassl-2227	316	2	rights	right	NOUN
hassl-2227	316	3	reserved	reserve	VERB
hassl-2227	316	4	.	.	PUNCT
hassl-2227	317	1	dividend	dividend	NOUN
hassl-2227	317	2	policy	policy	NOUN
hassl-2227	317	3	has	have	VERB
hassl-2227	317	4	a	a	DET
hassl-2227	317	5	significance	significance	NOUN
hassl-2227	317	6	level	level	NOUN
hassl-2227	317	7	of	of	ADP
hassl-2227	317	8	0.020	0.020	NUM
hassl-2227	317	9	,	,	PUNCT
hassl-2227	317	10	which	which	PRON
hassl-2227	317	11	is	be	AUX
hassl-2227	317	12	less	less	ADJ
hassl-2227	317	13	than	than	ADP
hassl-2227	317	14	0.05	0.05	NUM
hassl-2227	317	15	,	,	PUNCT
hassl-2227	317	16	and	and	CCONJ
hassl-2227	317	17	this	this	PRON
hassl-2227	317	18	means	mean	VERB
hassl-2227	317	19	that	that	SCONJ
hassl-2227	317	20	dividend	dividend	NOUN
hassl-2227	317	21	policy	policy	NOUN
hassl-2227	317	22	has	have	VERB
hassl-2227	317	23	a	a	DET
hassl-2227	317	24	significant	significant	ADJ
hassl-2227	317	25	negative	negative	ADJ
hassl-2227	317	26	effect	effect	NOUN
hassl-2227	317	27	on	on	ADP
hassl-2227	317	28	earnings	earning	NOUN
hassl-2227	317	29	management	management	NOUN
hassl-2227	317	30	in	in	ADP
hassl-2227	317	31	banking	banking	NOUN
hassl-2227	317	32	companies	company	NOUN
hassl-2227	317	33	.	.	PUNCT
hassl-2227	318	1	companies	company	NOUN
hassl-2227	318	2	that	that	PRON
hassl-2227	318	3	have	have	VERB
hassl-2227	318	4	very	very	ADV
hassl-2227	318	5	high	high	ADJ
hassl-2227	318	6	profits	profit	NOUN
hassl-2227	318	7	tend	tend	VERB
hassl-2227	318	8	not	not	PART
hassl-2227	318	9	to	to	PART
hassl-2227	318	10	use	use	VERB
hassl-2227	318	11	earnings	earning	NOUN
hassl-2227	318	12	management	management	NOUN
hassl-2227	318	13	because	because	SCONJ
hassl-2227	318	14	this	this	PRON
hassl-2227	318	15	is	be	AUX
hassl-2227	318	16	considered	consider	VERB
hassl-2227	318	17	to	to	PART
hassl-2227	318	18	increase	increase	VERB
hassl-2227	318	19	the	the	DET
hassl-2227	318	20	risk	risk	NOUN
hassl-2227	318	21	of	of	ADP
hassl-2227	318	22	being	be	AUX
hassl-2227	318	23	read	read	VERB
hassl-2227	318	24	by	by	ADP
hassl-2227	318	25	investors	investor	NOUN
hassl-2227	318	26	.	.	PUNCT
hassl-2227	319	1	therefore	therefore	ADV
hassl-2227	319	2	,	,	PUNCT
hassl-2227	319	3	the	the	DET
hassl-2227	319	4	company	company	NOUN
hassl-2227	319	5	chooses	choose	VERB
hassl-2227	319	6	to	to	PART
hassl-2227	319	7	reduce	reduce	VERB
hassl-2227	319	8	profits	profit	NOUN
hassl-2227	319	9	by	by	ADP
hassl-2227	319	10	distributing	distribute	VERB
hassl-2227	319	11	dividends	dividend	NOUN
hassl-2227	319	12	.	.	PUNCT
hassl-2227	320	1	so	so	ADV
hassl-2227	320	2	,	,	PUNCT
hassl-2227	320	3	it	it	PRON
hassl-2227	320	4	can	can	AUX
hassl-2227	320	5	be	be	AUX
hassl-2227	320	6	said	say	VERB
hassl-2227	320	7	that	that	SCONJ
hassl-2227	320	8	a	a	DET
hassl-2227	320	9	high	high	ADJ
hassl-2227	320	10	dividend	dividend	NOUN
hassl-2227	320	11	payout	payout	NOUN
hassl-2227	320	12	ratio	ratio	NOUN
hassl-2227	320	13	is	be	AUX
hassl-2227	320	14	an	an	DET
hassl-2227	320	15	indication	indication	NOUN
hassl-2227	320	16	that	that	SCONJ
hassl-2227	320	17	the	the	DET
hassl-2227	320	18	company	company	NOUN
hassl-2227	320	19	does	do	AUX
hassl-2227	320	20	not	not	PART
hassl-2227	320	21	use	use	VERB
hassl-2227	320	22	earnings	earning	NOUN
hassl-2227	320	23	management	management	NOUN
hassl-2227	320	24	because	because	SCONJ
hassl-2227	320	25	profits	profit	NOUN
hassl-2227	320	26	will	will	AUX
hassl-2227	320	27	automatically	automatically	ADV
hassl-2227	320	28	decline	decline	VERB
hassl-2227	320	29	.	.	PUNCT
hassl-2227	321	1	if	if	SCONJ
hassl-2227	321	2	management	management	NOUN
hassl-2227	321	3	wants	want	VERB
hassl-2227	321	4	a	a	DET
hassl-2227	321	5	low	low	ADJ
hassl-2227	321	6	dividend	dividend	NOUN
hassl-2227	321	7	distribution	distribution	NOUN
hassl-2227	321	8	,	,	PUNCT
hassl-2227	321	9	earnings	earning	NOUN
hassl-2227	321	10	management	management	NOUN
hassl-2227	321	11	practice	practice	NOUN
hassl-2227	321	12	will	will	AUX
hassl-2227	321	13	be	be	AUX
hassl-2227	321	14	used	use	VERB
hassl-2227	321	15	by	by	ADP
hassl-2227	321	16	the	the	DET
hassl-2227	321	17	company	company	NOUN
hassl-2227	321	18	.	.	PUNCT
hassl-2227	322	1	likewise	likewise	ADV
hassl-2227	322	2	,	,	PUNCT
hassl-2227	322	3	if	if	SCONJ
hassl-2227	322	4	the	the	DET
hassl-2227	322	5	company	company	NOUN
hassl-2227	322	6	wants	want	VERB
hassl-2227	322	7	a	a	DET
hassl-2227	322	8	high	high	ADJ
hassl-2227	322	9	dividend	dividend	NOUN
hassl-2227	322	10	distribution	distribution	NOUN
hassl-2227	322	11	,	,	PUNCT
hassl-2227	322	12	the	the	DET
hassl-2227	322	13	company	company	NOUN
hassl-2227	322	14	tends	tend	VERB
hassl-2227	322	15	not	not	PART
hassl-2227	322	16	to	to	PART
hassl-2227	322	17	practice	practice	VERB
hassl-2227	322	18	earnings	earning	NOUN
hassl-2227	322	19	management	management	NOUN
hassl-2227	322	20	.	.	PUNCT
hassl-2227	323	1	in	in	ADP
hassl-2227	323	2	other	other	ADJ
hassl-2227	323	3	words	word	NOUN
hassl-2227	323	4	,	,	PUNCT
hassl-2227	323	5	only	only	ADV
hassl-2227	323	6	companies	company	NOUN
hassl-2227	323	7	that	that	PRON
hassl-2227	323	8	have	have	VERB
hassl-2227	323	9	small	small	ADJ
hassl-2227	323	10	profits	profit	NOUN
hassl-2227	323	11	tend	tend	VERB
hassl-2227	323	12	to	to	PART
hassl-2227	323	13	carry	carry	VERB
hassl-2227	323	14	out	out	ADP
hassl-2227	323	15	earnings	earning	NOUN
hassl-2227	323	16	management	management	NOUN
hassl-2227	323	17	(	(	PUNCT
hassl-2227	323	18	aflatooni	aflatooni	PROPN
hassl-2227	323	19	&	&	CCONJ
hassl-2227	323	20	nikbakht	nikbakht	PROPN
hassl-2227	323	21	,	,	PUNCT
hassl-2227	323	22	2010	2010	NUM
hassl-2227	323	23	)	)	PUNCT
hassl-2227	323	24	.	.	PUNCT
hassl-2227	324	1	this	this	PRON
hassl-2227	324	2	is	be	AUX
hassl-2227	324	3	done	do	VERB
hassl-2227	324	4	by	by	ADP
hassl-2227	324	5	companies	company	NOUN
hassl-2227	324	6	that	that	PRON
hassl-2227	324	7	want	want	VERB
hassl-2227	324	8	to	to	PART
hassl-2227	324	9	maintain	maintain	VERB
hassl-2227	324	10	their	their	PRON
hassl-2227	324	11	ability	ability	NOUN
hassl-2227	324	12	to	to	PART
hassl-2227	324	13	raise	raise	VERB
hassl-2227	324	14	funds	fund	NOUN
hassl-2227	324	15	in	in	ADP
hassl-2227	324	16	the	the	DET
hassl-2227	324	17	capital	capital	NOUN
hassl-2227	324	18	market	market	NOUN
hassl-2227	324	19	,	,	PUNCT
hassl-2227	324	20	especially	especially	ADV
hassl-2227	324	21	in	in	ADP
hassl-2227	324	22	less	less	ADV
hassl-2227	324	23	financially	financially	ADV
hassl-2227	324	24	developed	develop	VERB
hassl-2227	324	25	markets	market	NOUN
hassl-2227	324	26	such	such	ADJ
hassl-2227	324	27	as	as	ADP
hassl-2227	324	28	indonesia	indonesia	PROPN
hassl-2227	324	29	(	(	PUNCT
hassl-2227	324	30	he	he	PRON
hassl-2227	324	31	et	et	PROPN
hassl-2227	324	32	al	al	PROPN
hassl-2227	324	33	.	.	PROPN
hassl-2227	324	34	,	,	PUNCT
hassl-2227	324	35	2017	2017	NUM
hassl-2227	324	36	)	)	PUNCT
hassl-2227	324	37	,	,	PUNCT
hassl-2227	324	38	or	or	CCONJ
hassl-2227	324	39	it	it	PRON
hassl-2227	324	40	can	can	AUX
hassl-2227	324	41	be	be	AUX
hassl-2227	324	42	said	say	VERB
hassl-2227	324	43	to	to	PART
hassl-2227	324	44	build	build	VERB
hassl-2227	324	45	a	a	DET
hassl-2227	324	46	reputation	reputation	NOUN
hassl-2227	324	47	that	that	PRON
hassl-2227	324	48	will	will	AUX
hassl-2227	324	49	facilitate	facilitate	VERB
hassl-2227	324	50	future	future	ADJ
hassl-2227	324	51	access	access	NOUN
hassl-2227	324	52	to	to	ADP
hassl-2227	324	53	capital	capital	NOUN
hassl-2227	324	54	markets	market	NOUN
hassl-2227	324	55	(	(	PUNCT
hassl-2227	324	56	la	la	INTJ
hassl-2227	324	57	porta	porta	PROPN
hassl-2227	324	58	,	,	PUNCT
hassl-2227	324	59	silanes	silane	NOUN
hassl-2227	324	60	,	,	PUNCT
hassl-2227	324	61	shleifer	shleifer	PROPN
hassl-2227	324	62	,	,	PUNCT
hassl-2227	324	63	&	&	CCONJ
hassl-2227	324	64	vishny	vishny	PROPN
hassl-2227	324	65	,	,	PUNCT
hassl-2227	324	66	2000	2000	NUM
hassl-2227	324	67	)	)	PUNCT
hassl-2227	324	68	.	.	PUNCT
hassl-2227	325	1	the	the	DET
hassl-2227	325	2	results	result	NOUN
hassl-2227	325	3	of	of	ADP
hassl-2227	325	4	this	this	DET
hassl-2227	325	5	study	study	NOUN
hassl-2227	325	6	support	support	VERB
hassl-2227	325	7	the	the	DET
hassl-2227	325	8	results	result	NOUN
hassl-2227	325	9	of	of	ADP
hassl-2227	325	10	research	research	NOUN
hassl-2227	325	11	conducted	conduct	VERB
hassl-2227	325	12	by	by	ADP
hassl-2227	325	13	aflatooni	aflatooni	PROPN
hassl-2227	325	14	&	&	CCONJ
hassl-2227	325	15	nikbakht	nikbakht	PROPN
hassl-2227	325	16	(	(	PUNCT
hassl-2227	325	17	2010	2010	NUM
hassl-2227	325	18	)	)	PUNCT
hassl-2227	325	19	;	;	PUNCT
hassl-2227	325	20	putri	putri	ADJ
hassl-2227	325	21	(	(	PUNCT
hassl-2227	325	22	2012	2012	NUM
hassl-2227	325	23	)	)	PUNCT
hassl-2227	325	24	and	and	CCONJ
hassl-2227	325	25	he	he	PRON
hassl-2227	325	26	et	et	PROPN
hassl-2227	325	27	al	al	PROPN
hassl-2227	325	28	.	.	PROPN
hassl-2227	326	1	(	(	PUNCT
hassl-2227	326	2	2017	2017	NUM
hassl-2227	326	3	)	)	PUNCT
hassl-2227	326	4	.	.	PUNCT
hassl-2227	327	1	7	7	X
hassl-2227	327	2	.	.	X
hassl-2227	327	3	conclusion	conclusion	VERB
hassl-2227	327	4	the	the	DET
hassl-2227	327	5	existence	existence	NOUN
hassl-2227	327	6	of	of	ADP
hassl-2227	327	7	good	good	ADJ
hassl-2227	327	8	corporate	corporate	ADJ
hassl-2227	327	9	governance	governance	NOUN
hassl-2227	327	10	is	be	AUX
hassl-2227	327	11	expected	expect	VERB
hassl-2227	327	12	in	in	ADP
hassl-2227	327	13	the	the	DET
hassl-2227	327	14	management	management	NOUN
hassl-2227	327	15	of	of	ADP
hassl-2227	327	16	a	a	DET
hassl-2227	327	17	company	company	NOUN
hassl-2227	327	18	and	and	CCONJ
hassl-2227	327	19	in	in	ADP
hassl-2227	327	20	the	the	DET
hassl-2227	327	21	presentation	presentation	NOUN
hassl-2227	327	22	of	of	ADP
hassl-2227	327	23	financial	financial	ADJ
hassl-2227	327	24	statements	statement	NOUN
hassl-2227	327	25	.	.	PUNCT
hassl-2227	328	1	it	it	PRON
hassl-2227	328	2	is	be	AUX
hassl-2227	328	3	presumed	presume	VERB
hassl-2227	328	4	that	that	SCONJ
hassl-2227	328	5	these	these	PRON
hassl-2227	328	6	do	do	AUX
hassl-2227	328	7	not	not	PART
hassl-2227	328	8	contain	contain	VERB
hassl-2227	328	9	biased	biased	ADJ
hassl-2227	328	10	information	information	NOUN
hassl-2227	328	11	for	for	ADP
hassl-2227	328	12	users	user	NOUN
hassl-2227	328	13	.	.	PUNCT
hassl-2227	329	1	however	however	ADV
hassl-2227	329	2	,	,	PUNCT
hassl-2227	329	3	this	this	DET
hassl-2227	329	4	study	study	NOUN
hassl-2227	329	5	proves	prove	VERB
hassl-2227	329	6	the	the	DET
hassl-2227	329	7	opposite	opposite	NOUN
hassl-2227	329	8	,	,	PUNCT
hassl-2227	329	9	that	that	SCONJ
hassl-2227	329	10	the	the	DET
hassl-2227	329	11	existence	existence	NOUN
hassl-2227	329	12	of	of	ADP
hassl-2227	329	13	good	good	ADJ
hassl-2227	329	14	corporate	corporate	ADJ
hassl-2227	329	15	governance	governance	NOUN
hassl-2227	329	16	does	do	AUX
hassl-2227	329	17	not	not	PART
hassl-2227	329	18	guarantee	guarantee	VERB
hassl-2227	329	19	that	that	SCONJ
hassl-2227	329	20	management	management	NOUN
hassl-2227	329	21	will	will	AUX
hassl-2227	329	22	not	not	PART
hassl-2227	329	23	display	display	VERB
hassl-2227	329	24	functional	functional	ADJ
hassl-2227	329	25	behavior	behavior	NOUN
hassl-2227	329	26	,	,	PUNCT
hassl-2227	329	27	such	such	ADJ
hassl-2227	329	28	as	as	ADP
hassl-2227	329	29	income	income	NOUN
hassl-2227	329	30	smoothing	smoothing	NOUN
hassl-2227	329	31	,	,	PUNCT
hassl-2227	329	32	in	in	ADP
hassl-2227	329	33	banking	banking	NOUN
hassl-2227	329	34	companies	company	NOUN
hassl-2227	329	35	in	in	ADP
hassl-2227	329	36	indonesia	indonesia	PROPN
hassl-2227	329	37	.	.	PUNCT
hassl-2227	330	1	this	this	DET
hassl-2227	330	2	study	study	NOUN
hassl-2227	330	3	found	find	VERB
hassl-2227	330	4	that	that	SCONJ
hassl-2227	330	5	dividend	dividend	NOUN
hassl-2227	330	6	policy	policy	NOUN
hassl-2227	330	7	could	could	AUX
hassl-2227	330	8	significantly	significantly	ADV
hassl-2227	330	9	influence	influence	VERB
hassl-2227	330	10	a	a	DET
hassl-2227	330	11	decline	decline	NOUN
hassl-2227	330	12	in	in	ADP
hassl-2227	330	13	this	this	DET
hassl-2227	330	14	unethical	unethical	ADJ
hassl-2227	330	15	behavior	behavior	NOUN
hassl-2227	330	16	.	.	PUNCT
hassl-2227	331	1	8	8	X
hassl-2227	331	2	.	.	X
hassl-2227	331	3	implications	implication	VERB
hassl-2227	331	4	the	the	DET
hassl-2227	331	5	existence	existence	NOUN
hassl-2227	331	6	of	of	ADP
hassl-2227	331	7	a	a	DET
hassl-2227	331	8	good	good	ADJ
hassl-2227	331	9	corporate	corporate	ADJ
hassl-2227	331	10	governance	governance	NOUN
hassl-2227	331	11	mechanism	mechanism	NOUN
hassl-2227	331	12	is	be	AUX
hassl-2227	331	13	not	not	PART
hassl-2227	331	14	a	a	DET
hassl-2227	331	15	guarantee	guarantee	NOUN
hassl-2227	331	16	that	that	SCONJ
hassl-2227	331	17	the	the	DET
hassl-2227	331	18	organization	organization	NOUN
hassl-2227	331	19	does	do	AUX
hassl-2227	331	20	not	not	PART
hassl-2227	331	21	carry	carry	VERB
hassl-2227	331	22	out	out	ADP
hassl-2227	331	23	earnings	earning	NOUN
hassl-2227	331	24	management	management	NOUN
hassl-2227	331	25	,	,	PUNCT
hassl-2227	331	26	meaning	mean	VERB
hassl-2227	331	27	that	that	SCONJ
hassl-2227	331	28	there	there	PRON
hassl-2227	331	29	is	be	VERB
hassl-2227	331	30	no	no	DET
hassl-2227	331	31	inversely	inversely	ADV
hassl-2227	331	32	proportional	proportional	ADJ
hassl-2227	331	33	relationship	relationship	NOUN
hassl-2227	331	34	between	between	ADP
hassl-2227	331	35	good	good	ADJ
hassl-2227	331	36	corporate	corporate	ADJ
hassl-2227	331	37	governance	governance	NOUN
hassl-2227	331	38	and	and	CCONJ
hassl-2227	331	39	earnings	earning	NOUN
hassl-2227	331	40	management	management	NOUN
hassl-2227	331	41	.	.	PUNCT
hassl-2227	332	1	however	however	ADV
hassl-2227	332	2	,	,	PUNCT
hassl-2227	332	3	this	this	DET
hassl-2227	332	4	study	study	NOUN
hassl-2227	332	5	shows	show	VERB
hassl-2227	332	6	that	that	SCONJ
hassl-2227	332	7	only	only	ADV
hassl-2227	332	8	dividend	dividend	NOUN
hassl-2227	332	9	policy	policy	NOUN
hassl-2227	332	10	can	can	AUX
hassl-2227	332	11	suppress	suppress	VERB
hassl-2227	332	12	earnings	earning	NOUN
hassl-2227	332	13	management	management	NOUN
hassl-2227	332	14	practices	practice	NOUN
hassl-2227	332	15	,	,	PUNCT
hassl-2227	332	16	especially	especially	ADV
hassl-2227	332	17	in	in	ADP
hassl-2227	332	18	the	the	DET
hassl-2227	332	19	case	case	NOUN
hassl-2227	332	20	of	of	ADP
hassl-2227	332	21	banking	banking	NOUN
hassl-2227	332	22	sector	sector	NOUN
hassl-2227	332	23	companies	company	NOUN
hassl-2227	332	24	.	.	PUNCT
hassl-2227	333	1	this	this	PRON
hassl-2227	333	2	indicates	indicate	VERB
hassl-2227	333	3	that	that	SCONJ
hassl-2227	333	4	it	it	PRON
hassl-2227	333	5	is	be	AUX
hassl-2227	333	6	not	not	PART
hassl-2227	333	7	a	a	DET
hassl-2227	333	8	good	good	ADJ
hassl-2227	333	9	system	system	NOUN
hassl-2227	333	10	that	that	PRON
hassl-2227	333	11	can	can	AUX
hassl-2227	333	12	guarantee	guarantee	VERB
hassl-2227	333	13	the	the	DET
hassl-2227	333	14	reduction	reduction	NOUN
hassl-2227	333	15	of	of	ADP
hassl-2227	333	16	earnings	earning	NOUN
hassl-2227	333	17	management	management	NOUN
hassl-2227	333	18	practices	practice	NOUN
hassl-2227	333	19	but	but	CCONJ
hassl-2227	333	20	depends	depend	VERB
hassl-2227	333	21	on	on	ADP
hassl-2227	333	22	the	the	DET
hassl-2227	333	23	good	good	ADJ
hassl-2227	333	24	intentions	intention	NOUN
hassl-2227	333	25	of	of	ADP
hassl-2227	333	26	company	company	NOUN
hassl-2227	333	27	managers	manager	NOUN
hassl-2227	333	28	,	,	PUNCT
hassl-2227	333	29	so	so	SCONJ
hassl-2227	333	30	it	it	PRON
hassl-2227	333	31	is	be	AUX
hassl-2227	333	32	important	important	ADJ
hassl-2227	333	33	for	for	SCONJ
hassl-2227	333	34	investors	investor	NOUN
hassl-2227	333	35	to	to	PART
hassl-2227	333	36	know	know	VERB
hassl-2227	333	37	who	who	PRON
hassl-2227	333	38	the	the	DET
hassl-2227	333	39	management	management	NOUN
hassl-2227	333	40	and	and	CCONJ
hassl-2227	333	41	board	board	NOUN
hassl-2227	333	42	of	of	ADP
hassl-2227	333	43	commissioners	commissioner	NOUN
hassl-2227	333	44	of	of	ADP
hassl-2227	333	45	the	the	DET
hassl-2227	333	46	company	company	NOUN
hassl-2227	333	47	are	be	AUX
hassl-2227	333	48	and	and	CCONJ
hassl-2227	333	49	where	where	SCONJ
hassl-2227	333	50	they	they	PRON
hassl-2227	333	51	invest	invest	VERB
hassl-2227	333	52	their	their	PRON
hassl-2227	333	53	funds	fund	NOUN
hassl-2227	333	54	.	.	PUNCT
hassl-2227	334	1	additionally	additionally	ADV
hassl-2227	334	2	,	,	PUNCT
hassl-2227	334	3	related	related	ADJ
hassl-2227	334	4	agencies	agency	NOUN
hassl-2227	334	5	need	need	VERB
hassl-2227	334	6	to	to	PART
hassl-2227	334	7	pay	pay	VERB
hassl-2227	334	8	more	more	ADJ
hassl-2227	334	9	attention	attention	NOUN
hassl-2227	334	10	to	to	ADP
hassl-2227	334	11	the	the	DET
hassl-2227	334	12	annual	annual	ADJ
hassl-2227	334	13	financial	financial	ADJ
hassl-2227	334	14	statements	statement	NOUN
hassl-2227	334	15	reported	report	VERB
hassl-2227	334	16	.	.	PUNCT
hassl-2227	335	1	9	9	X
hassl-2227	335	2	.	.	X
hassl-2227	335	3	suggestions	suggestion	NOUN
hassl-2227	335	4	earnings	earning	NOUN
hassl-2227	335	5	management	management	NOUN
hassl-2227	335	6	is	be	AUX
hassl-2227	335	7	carried	carry	VERB
hassl-2227	335	8	out	out	ADP
hassl-2227	335	9	by	by	ADP
hassl-2227	335	10	management	management	NOUN
hassl-2227	335	11	not	not	PART
hassl-2227	335	12	only	only	ADV
hassl-2227	335	13	to	to	PART
hassl-2227	335	14	attract	attract	VERB
hassl-2227	335	15	potential	potential	ADJ
hassl-2227	335	16	investors	investor	NOUN
hassl-2227	335	17	to	to	PART
hassl-2227	335	18	invest	invest	VERB
hassl-2227	335	19	in	in	ADP
hassl-2227	335	20	the	the	DET
hassl-2227	335	21	company	company	NOUN
hassl-2227	335	22	;	;	PUNCT
hassl-2227	335	23	it	it	PRON
hassl-2227	335	24	is	be	AUX
hassl-2227	335	25	also	also	ADV
hassl-2227	335	26	used	use	VERB
hassl-2227	335	27	in	in	ADP
hassl-2227	335	28	order	order	NOUN
hassl-2227	335	29	to	to	PART
hassl-2227	335	30	avoid	avoid	VERB
hassl-2227	335	31	large	large	ADJ
hassl-2227	335	32	taxes	taxis	NOUN
hassl-2227	335	33	,	,	PUNCT
hassl-2227	335	34	especially	especially	ADV
hassl-2227	335	35	in	in	ADP
hassl-2227	335	36	countries	country	NOUN
hassl-2227	335	37	that	that	PRON
hassl-2227	335	38	apply	apply	VERB
hassl-2227	335	39	high	high	ADJ
hassl-2227	335	40	corporate	corporate	ADJ
hassl-2227	335	41	tax	tax	NOUN
hassl-2227	335	42	rates	rate	NOUN
hassl-2227	335	43	.	.	PUNCT
hassl-2227	336	1	therefore	therefore	ADV
hassl-2227	336	2	,	,	PUNCT
hassl-2227	336	3	further	further	ADJ
hassl-2227	336	4	research	research	NOUN
hassl-2227	336	5	could	could	AUX
hassl-2227	336	6	include	include	VERB
hassl-2227	336	7	tax	tax	NOUN
hassl-2227	336	8	avoidance	avoidance	NOUN
hassl-2227	336	9	as	as	ADP
hassl-2227	336	10	a	a	DET
hassl-2227	336	11	control	control	NOUN
hassl-2227	336	12	variable	variable	NOUN
hassl-2227	336	13	.	.	PUNCT
hassl-2227	337	1	funding	funding	NOUN
hassl-2227	337	2	:	:	PUNCT
hassl-2227	337	3	this	this	DET
hassl-2227	337	4	study	study	NOUN
hassl-2227	337	5	received	receive	VERB
hassl-2227	337	6	no	no	DET
hassl-2227	337	7	specific	specific	ADJ
hassl-2227	337	8	financial	financial	ADJ
hassl-2227	337	9	support	support	NOUN
hassl-2227	337	10	.	.	PUNCT
hassl-2227	338	1	competing	compete	VERB
hassl-2227	338	2	interests	interest	NOUN
hassl-2227	338	3	:	:	PUNCT
hassl-2227	338	4	the	the	DET
hassl-2227	338	5	authors	author	NOUN
hassl-2227	338	6	declare	declare	VERB
hassl-2227	338	7	that	that	SCONJ
hassl-2227	338	8	they	they	PRON
hassl-2227	338	9	have	have	VERB
hassl-2227	338	10	no	no	DET
hassl-2227	338	11	competing	compete	VERB
hassl-2227	338	12	interests	interest	NOUN
hassl-2227	338	13	.	.	PUNCT
hassl-2227	339	1	acknowledgement	acknowledgement	NOUN
hassl-2227	339	2	:	:	PUNCT
hassl-2227	339	3	both	both	DET
hassl-2227	339	4	authors	author	NOUN
hassl-2227	339	5	contributed	contribute	VERB
hassl-2227	339	6	equally	equally	ADV
hassl-2227	339	7	to	to	ADP
hassl-2227	339	8	the	the	DET
hassl-2227	339	9	conception	conception	NOUN
hassl-2227	339	10	and	and	CCONJ
hassl-2227	339	11	design	design	NOUN
hassl-2227	339	12	of	of	ADP
hassl-2227	339	13	the	the	DET
hassl-2227	339	14	study	study	NOUN
hassl-2227	339	15	.	.	PUNCT
hassl-2227	340	1	reffereces	refferece	NOUN
hassl-2227	340	2	aflatooni	aflatooni	PROPN
hassl-2227	340	3	,	,	PUNCT
hassl-2227	340	4	a.	a.	PROPN
hassl-2227	340	5	,	,	PUNCT
hassl-2227	340	6	&	&	CCONJ
hassl-2227	340	7	nikbakht	nikbakht	PROPN
hassl-2227	340	8	,	,	PUNCT
hassl-2227	340	9	z.	z.	PROPN
hassl-2227	340	10	(	(	PUNCT
hassl-2227	340	11	2010	2010	NUM
hassl-2227	340	12	)	)	PUNCT
hassl-2227	340	13	.	.	PUNCT
hassl-2227	341	1	income	income	NOUN
hassl-2227	341	2	smoothing	smoothing	NOUN
hassl-2227	341	3	,	,	PUNCT
hassl-2227	341	4	real	real	ADJ
hassl-2227	341	5	earnings	earning	NOUN
hassl-2227	341	6	management	management	NOUN
hassl-2227	341	7	and	and	CCONJ
hassl-2227	341	8	long	long	ADV
hassl-2227	341	9	-	-	PUNCT
hassl-2227	341	10	run	run	VERB
hassl-2227	341	11	stock	stock	NOUN
hassl-2227	341	12	returns	return	NOUN
hassl-2227	341	13	.	.	PUNCT
hassl-2227	342	1	business	business	NOUN
hassl-2227	342	2	intelligence	intelligence	NOUN
hassl-2227	342	3	journal	journal	NOUN
hassl-2227	342	4	,	,	PUNCT
hassl-2227	342	5	3(1	3(1	NUM
hassl-2227	342	6	)	)	PUNCT
hassl-2227	342	7	,	,	PUNCT
hassl-2227	342	8	55	55	NUM
hassl-2227	342	9	-	-	SYM
hassl-2227	342	10	74	74	NUM
hassl-2227	342	11	.	.	PUNCT
hassl-2227	343	1	alves	alves	PROPN
hassl-2227	343	2	,	,	PUNCT
hassl-2227	343	3	s.	s.	PROPN
hassl-2227	343	4	(	(	PUNCT
hassl-2227	343	5	2012	2012	NUM
hassl-2227	343	6	)	)	PUNCT
hassl-2227	343	7	.	.	PUNCT
hassl-2227	344	1	ownership	ownership	NOUN
hassl-2227	344	2	structure	structure	NOUN
hassl-2227	344	3	and	and	CCONJ
hassl-2227	344	4	earnings	earning	NOUN
hassl-2227	344	5	management	management	NOUN
hassl-2227	344	6	:	:	PUNCT
hassl-2227	344	7	evidence	evidence	NOUN
hassl-2227	344	8	from	from	ADP
hassl-2227	344	9	portugal	portugal	PROPN
hassl-2227	344	10	.	.	PUNCT
hassl-2227	345	1	australasian	australasian	ADJ
hassl-2227	345	2	accounting	accounting	NOUN
hassl-2227	345	3	,	,	PUNCT
hassl-2227	345	4	business	business	NOUN
hassl-2227	345	5	and	and	CCONJ
hassl-2227	345	6	finance	finance	NOUN
hassl-2227	345	7	journal	journal	NOUN
hassl-2227	345	8	,	,	PUNCT
hassl-2227	345	9	6(1	6(1	NUM
hassl-2227	345	10	)	)	PUNCT
hassl-2227	345	11	,	,	PUNCT
hassl-2227	345	12	57	57	NUM
hassl-2227	345	13	-	-	SYM
hassl-2227	345	14	74	74	NUM
hassl-2227	345	15	.	.	PUNCT
hassl-2227	346	1	humanities	humanity	NOUN
hassl-2227	346	2	and	and	CCONJ
hassl-2227	346	3	social	social	ADJ
hassl-2227	346	4	sciences	science	NOUN
hassl-2227	346	5	letters	letter	NOUN
hassl-2227	346	6	,	,	PUNCT
hassl-2227	346	7	2022	2022	NUM
hassl-2227	346	8	,	,	PUNCT
hassl-2227	346	9	10(1	10(1	NUM
hassl-2227	346	10	):	):	PUNCT
hassl-2227	346	11	11	11	NUM
hassl-2227	346	12	-	-	SYM
hassl-2227	346	13	26	26	NUM
hassl-2227	346	14	24	24	NUM
hassl-2227	346	15	©	©	PROPN
hassl-2227	346	16	2022	2022	NUM
hassl-2227	346	17	conscientia	conscientia	PROPN
hassl-2227	346	18	beam	beam	PROPN
hassl-2227	346	19	.	.	PUNCT
hassl-2227	347	1	all	all	DET
hassl-2227	347	2	rights	right	NOUN
hassl-2227	347	3	reserved	reserve	VERB
hassl-2227	347	4	.	.	PUNCT
hassl-2227	348	1	christie	christie	NOUN
hassl-2227	348	2	,	,	PUNCT
hassl-2227	348	3	a.	a.	NOUN
hassl-2227	348	4	a.	a.	PROPN
hassl-2227	348	5	,	,	PUNCT
hassl-2227	348	6	&	&	CCONJ
hassl-2227	348	7	zimmerman	zimmerman	PROPN
hassl-2227	348	8	,	,	PUNCT
hassl-2227	348	9	j.	j.	PROPN
hassl-2227	348	10	l.	l.	PROPN
hassl-2227	348	11	(	(	PUNCT
hassl-2227	348	12	1994	1994	NUM
hassl-2227	348	13	)	)	PUNCT
hassl-2227	348	14	.	.	PUNCT
hassl-2227	349	1	efficient	efficient	ADJ
hassl-2227	349	2	and	and	CCONJ
hassl-2227	349	3	opportunistic	opportunistic	ADJ
hassl-2227	349	4	,	,	PUNCT
hassl-2227	349	5	choices	choice	NOUN
hassl-2227	349	6	of	of	ADP
hassl-2227	349	7	accounting	accounting	NOUN
hassl-2227	349	8	procedures	procedure	NOUN
hassl-2227	349	9	:	:	PUNCT
hassl-2227	349	10	corporate	corporate	ADJ
hassl-2227	349	11	control	control	NOUN
hassl-2227	349	12	contest	contest	NOUN
hassl-2227	349	13	.	.	PUNCT
hassl-2227	350	1	accounting	accounting	NOUN
hassl-2227	350	2	review	review	PROPN
hassl-2227	350	3	,	,	PUNCT
hassl-2227	350	4	3(2	3(2	NUM
hassl-2227	350	5	)	)	PUNCT
hassl-2227	350	6	,	,	PUNCT
hassl-2227	350	7	53	53	NUM
hassl-2227	350	8	-	-	SYM
hassl-2227	350	9	66	66	NUM
hassl-2227	350	10	.	.	PUNCT
hassl-2227	351	1	chtourou	chtourou	PROPN
hassl-2227	351	2	,	,	PUNCT
hassl-2227	351	3	s.	s.	PROPN
hassl-2227	351	4	m.	m.	PROPN
hassl-2227	351	5	,	,	PUNCT
hassl-2227	351	6	bédard	bédard	PROPN
hassl-2227	351	7	,	,	PUNCT
hassl-2227	351	8	j.	j.	PROPN
hassl-2227	351	9	,	,	PUNCT
hassl-2227	351	10	&	&	CCONJ
hassl-2227	351	11	courteu	courteu	PROPN
hassl-2227	351	12	,	,	PUNCT
hassl-2227	351	13	l.	l.	PROPN
hassl-2227	351	14	(	(	PUNCT
hassl-2227	351	15	2001	2001	NUM
hassl-2227	351	16	)	)	PUNCT
hassl-2227	351	17	.	.	PUNCT
hassl-2227	352	1	corporate	corporate	ADJ
hassl-2227	352	2	governance	governance	NOUN
hassl-2227	352	3	and	and	CCONJ
hassl-2227	352	4	earnings	earning	NOUN
hassl-2227	352	5	management	management	NOUN
hassl-2227	352	6	[	[	X
hassl-2227	352	7	working	work	VERB
hassl-2227	352	8	paper	paper	NOUN
hassl-2227	352	9	]	]	PUNCT
hassl-2227	352	10	.	.	PUNCT
hassl-2227	353	1	social	social	ADJ
hassl-2227	353	2	science	science	PROPN
hassl-2227	353	3	research	research	NOUN
hassl-2227	353	4	network	network	NOUN
hassl-2227	353	5	.	.	PUNCT
hassl-2227	354	1	retrieved	retrieve	VERB
hassl-2227	354	2	from	from	ADP
hassl-2227	354	3	;	;	PUNCT
hassl-2227	354	4	https://www.researchgate.net/publication/228253511_corporate_governance_and_earnings_management	https://www.researchgate.net/publication/228253511_corporate_governance_and_earnings_management	PROPN
hassl-2227	354	5	dewi	dewi	PROPN
hassl-2227	354	6	,	,	PUNCT
hassl-2227	354	7	s.	s.	PROPN
hassl-2227	354	8	,	,	PUNCT
hassl-2227	354	9	eva	eva	PROPN
hassl-2227	354	10	,	,	PUNCT
hassl-2227	354	11	r.	r.	PROPN
hassl-2227	354	12	,	,	PUNCT
hassl-2227	354	13	&	&	CCONJ
hassl-2227	354	14	khoiruddin	khoiruddin	PROPN
hassl-2227	354	15	,	,	PUNCT
hassl-2227	354	16	m.	m.	NOUN
hassl-2227	354	17	(	(	PUNCT
hassl-2227	354	18	2016	2016	NUM
hassl-2227	354	19	)	)	PUNCT
hassl-2227	354	20	.	.	PUNCT
hassl-2227	355	1	the	the	DET
hassl-2227	355	2	effect	effect	NOUN
hassl-2227	355	3	of	of	ADP
hassl-2227	355	4	good	good	ADJ
hassl-2227	355	5	corporate	corporate	ADJ
hassl-2227	355	6	governance	governance	NOUN
hassl-2227	355	7	on	on	ADP
hassl-2227	355	8	earnings	earning	NOUN
hassl-2227	355	9	management	management	NOUN
hassl-2227	355	10	in	in	ADP
hassl-2227	355	11	companies	company	NOUN
hassl-2227	355	12	that	that	PRON
hassl-2227	355	13	are	be	AUX
hassl-2227	355	14	included	include	VERB
hassl-2227	355	15	in	in	ADP
hassl-2227	355	16	the	the	DET
hassl-2227	355	17	jii	jii	PROPN
hassl-2227	355	18	(	(	PUNCT
hassl-2227	355	19	jakarta	jakarta	PROPN
hassl-2227	355	20	islamic	islamic	PROPN
hassl-2227	355	21	index	index	PROPN
hassl-2227	355	22	)	)	PUNCT
hassl-2227	355	23	2012	2012	NUM
hassl-2227	355	24	-	-	SYM
hassl-2227	355	25	2013	2013	NUM
hassl-2227	355	26	.	.	PUNCT
hassl-2227	356	1	management	management	NOUN
hassl-2227	356	2	analysis	analysis	NOUN
hassl-2227	356	3	journal	journal	NOUN
hassl-2227	356	4	,	,	PUNCT
hassl-2227	356	5	5(3	5(3	NUM
hassl-2227	356	6	)	)	PUNCT
hassl-2227	356	7	,	,	PUNCT
hassl-2227	356	8	156	156	NUM
hassl-2227	356	9	-	-	SYM
hassl-2227	356	10	166	166	NUM
hassl-2227	356	11	.	.	PUNCT
hassl-2227	357	1	eisenhardt	eisenhardt	PROPN
hassl-2227	357	2	,	,	PUNCT
hassl-2227	357	3	k.	k.	PROPN
hassl-2227	357	4	(	(	PUNCT
hassl-2227	357	5	1989	1989	NUM
hassl-2227	357	6	)	)	PUNCT
hassl-2227	357	7	.	.	PUNCT
hassl-2227	358	1	agency	agency	NOUN
hassl-2227	358	2	theory	theory	NOUN
hassl-2227	358	3	:	:	PUNCT
hassl-2227	358	4	an	an	DET
hassl-2227	358	5	assesment	assesment	NOUN
hassl-2227	358	6	and	and	CCONJ
hassl-2227	358	7	review	review	NOUN
hassl-2227	358	8	.	.	PUNCT
hassl-2227	359	1	academy	academy	PROPN
hassl-2227	359	2	of	of	ADP
hassl-2227	359	3	management	management	PROPN
hassl-2227	359	4	review	review	PROPN
hassl-2227	359	5	,	,	PUNCT
hassl-2227	359	6	14(1	14(1	NUM
hassl-2227	359	7	)	)	PUNCT
hassl-2227	359	8	,	,	PUNCT
hassl-2227	359	9	57	57	NUM
hassl-2227	359	10	-	-	SYM
hassl-2227	359	11	74	74	NUM
hassl-2227	359	12	.	.	PUNCT
hassl-2227	360	1	gideon	gideon	PROPN
hassl-2227	360	2	,	,	PUNCT
hassl-2227	360	3	s.	s.	PROPN
hassl-2227	360	4	b.	b.	PROPN
hassl-2227	360	5	b.	b.	PROPN
hassl-2227	360	6	(	(	PUNCT
hassl-2227	360	7	2005	2005	NUM
hassl-2227	360	8	)	)	PUNCT
hassl-2227	360	9	.	.	PUNCT
hassl-2227	361	1	earnings	earning	NOUN
hassl-2227	361	2	quality	quality	NOUN
hassl-2227	361	3	:	:	PUNCT
hassl-2227	361	4	study	study	NOUN
hassl-2227	361	5	of	of	ADP
hassl-2227	361	6	the	the	DET
hassl-2227	361	7	effect	effect	NOUN
hassl-2227	361	8	of	of	ADP
hassl-2227	361	9	corporate	corporate	ADJ
hassl-2227	361	10	governance	governance	NOUN
hassl-2227	361	11	mechanisms	mechanism	NOUN
hassl-2227	361	12	and	and	CCONJ
hassl-2227	361	13	the	the	DET
hassl-2227	361	14	impact	impact	NOUN
hassl-2227	361	15	of	of	ADP
hassl-2227	361	16	earnings	earning	NOUN
hassl-2227	361	17	management	management	NOUN
hassl-2227	361	18	using	use	VERB
hassl-2227	361	19	path	path	NOUN
hassl-2227	361	20	analysis	analysis	NOUN
hassl-2227	361	21	.	.	PUNCT
hassl-2227	362	1	paper	paper	NOUN
hassl-2227	362	2	presented	present	VERB
hassl-2227	362	3	at	at	ADP
hassl-2227	362	4	the	the	DET
hassl-2227	362	5	viii	viii	ADJ
hassl-2227	362	6	national	national	ADJ
hassl-2227	362	7	accounting	accounting	NOUN
hassl-2227	362	8	symposium	symposium	NOUN
hassl-2227	362	9	,	,	PUNCT
hassl-2227	362	10	solo	solo	NOUN
hassl-2227	362	11	.	.	PUNCT
hassl-2227	363	1	pp	pp	ADJ
hassl-2227	363	2	.	.	PUNCT
hassl-2227	364	1	172	172	NUM
hassl-2227	364	2	-	-	SYM
hassl-2227	364	3	194	194	NUM
hassl-2227	364	4	.	.	PUNCT
hassl-2227	365	1	september	september	PROPN
hassl-2227	365	2	15	15	NUM
hassl-2227	365	3	-	-	SYM
hassl-2227	365	4	16	16	NUM
hassl-2227	365	5	.	.	PUNCT
hassl-2227	366	1	gopalan	gopalan	PROPN
hassl-2227	366	2	.	.	PROPN
hassl-2227	366	3	,	,	PUNCT
hassl-2227	366	4	r.	r.	PROPN
hassl-2227	366	5	,	,	PUNCT
hassl-2227	366	6	&	&	CCONJ
hassl-2227	366	7	jayaraman	jayaraman	PROPN
hassl-2227	366	8	,	,	PUNCT
hassl-2227	366	9	s.	s.	PROPN
hassl-2227	366	10	(	(	PUNCT
hassl-2227	366	11	2012	2012	NUM
hassl-2227	366	12	)	)	PUNCT
hassl-2227	366	13	.	.	PUNCT
hassl-2227	367	1	private	private	ADJ
hassl-2227	367	2	control	control	NOUN
hassl-2227	367	3	benefits	benefit	NOUN
hassl-2227	367	4	and	and	CCONJ
hassl-2227	367	5	earnings	earning	NOUN
hassl-2227	367	6	management	management	NOUN
hassl-2227	367	7	:	:	PUNCT
hassl-2227	367	8	evidence	evidence	NOUN
hassl-2227	367	9	from	from	ADP
hassl-2227	367	10	insider	insider	NOUN
hassl-2227	367	11	controlled	control	VERB
hassl-2227	367	12	firms	firm	NOUN
hassl-2227	367	13	.	.	PUNCT
hassl-2227	368	1	journal	journal	NOUN
hassl-2227	368	2	of	of	ADP
hassl-2227	368	3	accounting	accounting	NOUN
hassl-2227	368	4	research	research	NOUN
hassl-2227	368	5	,	,	PUNCT
hassl-2227	368	6	50(1	50(1	NUM
hassl-2227	368	7	)	)	PUNCT
hassl-2227	368	8	,	,	PUNCT
hassl-2227	368	9	117	117	NUM
hassl-2227	368	10	-	-	SYM
hassl-2227	368	11	157	157	NUM
hassl-2227	368	12	.	.	PUNCT
hassl-2227	368	13	available	available	ADJ
hassl-2227	368	14	at	at	ADP
hassl-2227	368	15	:	:	PUNCT
hassl-2227	368	16	https://doi.org/10.1111/j.1475-679x.2011.00431.x	https://doi.org/10.1111/j.1475-679x.2011.00431.x	PROPN
hassl-2227	368	17	.	.	PUNCT
hassl-2227	369	1	gordon	gordon	PROPN
hassl-2227	369	2	,	,	PUNCT
hassl-2227	369	3	m.	m.	NOUN
hassl-2227	369	4	j.	j.	PROPN
hassl-2227	369	5	(	(	PUNCT
hassl-2227	369	6	1960	1960	NUM
hassl-2227	369	7	)	)	PUNCT
hassl-2227	369	8	.	.	PUNCT
hassl-2227	370	1	security	security	NOUN
hassl-2227	370	2	and	and	CCONJ
hassl-2227	370	3	a	a	DET
hassl-2227	370	4	financial	financial	ADJ
hassl-2227	370	5	theory	theory	NOUN
hassl-2227	370	6	of	of	ADP
hassl-2227	370	7	investment	investment	NOUN
hassl-2227	370	8	.	.	PUNCT
hassl-2227	371	1	the	the	DET
hassl-2227	371	2	quarterly	quarterly	ADJ
hassl-2227	371	3	journal	journal	NOUN
hassl-2227	371	4	of	of	ADP
hassl-2227	371	5	economics	economic	NOUN
hassl-2227	371	6	,	,	PUNCT
hassl-2227	371	7	74(3	74(3	NOUN
hassl-2227	371	8	)	)	PUNCT
hassl-2227	371	9	,	,	PUNCT
hassl-2227	371	10	472	472	NUM
hassl-2227	371	11	-	-	SYM
hassl-2227	371	12	492	492	NUM
hassl-2227	371	13	.	.	PUNCT
hassl-2227	372	1	haider	haider	PROPN
hassl-2227	372	2	,	,	PUNCT
hassl-2227	372	3	j.	j.	PROPN
hassl-2227	372	4	(	(	PUNCT
hassl-2227	372	5	2012	2012	NUM
hassl-2227	372	6	)	)	PUNCT
hassl-2227	372	7	.	.	PUNCT
hassl-2227	373	1	earning	earn	VERB
hassl-2227	373	2	management	management	NOUN
hassl-2227	373	3	and	and	CCONJ
hassl-2227	373	4	dividend	dividend	NOUN
hassl-2227	373	5	policy	policy	NOUN
hassl-2227	373	6	:	:	PUNCT
hassl-2227	373	7	empirical	empirical	ADJ
hassl-2227	373	8	evidence	evidence	NOUN
hassl-2227	373	9	from	from	ADP
hassl-2227	373	10	pakistani	pakistani	ADJ
hassl-2227	373	11	listed	list	VERB
hassl-2227	373	12	companies	company	NOUN
hassl-2227	373	13	.	.	PUNCT
hassl-2227	374	1	european	european	PROPN
hassl-2227	374	2	journal	journal	PROPN
hassl-2227	374	3	of	of	ADP
hassl-2227	374	4	business	business	NOUN
hassl-2227	374	5	and	and	CCONJ
hassl-2227	374	6	management	management	NOUN
hassl-2227	374	7	,	,	PUNCT
hassl-2227	374	8	4(1	4(1	NOUN
hassl-2227	374	9	)	)	PUNCT
hassl-2227	374	10	,	,	PUNCT
hassl-2227	374	11	83	83	NUM
hassl-2227	374	12	-	-	SYM
hassl-2227	374	13	90	90	NUM
hassl-2227	374	14	.	.	PUNCT
hassl-2227	375	1	handoyo	handoyo	PROPN
hassl-2227	375	2	,	,	PUNCT
hassl-2227	375	3	s.	s.	PROPN
hassl-2227	375	4	,	,	PUNCT
hassl-2227	375	5	&	&	CCONJ
hassl-2227	375	6	agustianingrum	agustianingrum	PROPN
hassl-2227	375	7	,	,	PUNCT
hassl-2227	375	8	w.	w.	PROPN
hassl-2227	375	9	b.	b.	PROPN
hassl-2227	375	10	(	(	PUNCT
hassl-2227	375	11	2017	2017	NUM
hassl-2227	375	12	)	)	PUNCT
hassl-2227	375	13	.	.	PUNCT
hassl-2227	376	1	gcg	gcg	PROPN
hassl-2227	376	2	role	role	NOUN
hassl-2227	376	3	and	and	CCONJ
hassl-2227	376	4	audit	audit	VERB
hassl-2227	376	5	quality	quality	NOUN
hassl-2227	376	6	in	in	ADP
hassl-2227	376	7	reducing	reduce	VERB
hassl-2227	376	8	earnings	earning	NOUN
hassl-2227	376	9	management	management	NOUN
hassl-2227	376	10	action	action	NOUN
hassl-2227	376	11	in	in	ADP
hassl-2227	376	12	indonesian	indonesian	ADJ
hassl-2227	376	13	manufacturing	manufacturing	NOUN
hassl-2227	376	14	firms	firm	NOUN
hassl-2227	376	15	.	.	PUNCT
hassl-2227	377	1	journal	journal	NOUN
hassl-2227	377	2	of	of	ADP
hassl-2227	377	3	finance	finance	NOUN
hassl-2227	377	4	and	and	CCONJ
hassl-2227	377	5	banking	banking	NOUN
hassl-2227	377	6	,	,	PUNCT
hassl-2227	377	7	21(3	21(3	NUM
hassl-2227	377	8	)	)	PUNCT
hassl-2227	377	9	,	,	PUNCT
hassl-2227	377	10	436	436	NUM
hassl-2227	377	11	-	-	SYM
hassl-2227	377	12	445	445	NUM
hassl-2227	377	13	.	.	PUNCT
hassl-2227	377	14	available	available	ADJ
hassl-2227	377	15	at	at	ADP
hassl-2227	377	16	:	:	PUNCT
hassl-2227	377	17	https://doi.org/10.26905/jkdp.v21i3.673	https://doi.org/10.26905/jkdp.v21i3.673	PROPN
hassl-2227	377	18	.	.	PUNCT
hassl-2227	378	1	handoyo	handoyo	PROPN
hassl-2227	378	2	,	,	PUNCT
hassl-2227	378	3	s.	s.	PROPN
hassl-2227	378	4	,	,	PUNCT
hassl-2227	378	5	&	&	CCONJ
hassl-2227	378	6	fathurrizki	fathurrizki	PROPN
hassl-2227	378	7	,	,	PUNCT
hassl-2227	378	8	s.	s.	PROPN
hassl-2227	378	9	(	(	PUNCT
hassl-2227	378	10	2018	2018	NUM
hassl-2227	378	11	)	)	PUNCT
hassl-2227	378	12	.	.	PUNCT
hassl-2227	379	1	management	management	NOUN
hassl-2227	379	2	dysfunctional	dysfunctional	ADJ
hassl-2227	379	3	behavior	behavior	NOUN
hassl-2227	379	4	toward	toward	ADP
hassl-2227	379	5	financial	financial	ADJ
hassl-2227	379	6	statements	statement	NOUN
hassl-2227	379	7	:	:	PUNCT
hassl-2227	379	8	income	income	NOUN
hassl-2227	379	9	smoothing	smoothing	NOUN
hassl-2227	379	10	practice	practice	NOUN
hassl-2227	379	11	in	in	ADP
hassl-2227	379	12	indonesia	indonesia	PROPN
hassl-2227	379	13	's	's	PART
hassl-2227	379	14	mining	mining	NOUN
hassl-2227	379	15	industry	industry	NOUN
hassl-2227	379	16	sector	sector	NOUN
hassl-2227	379	17	.	.	PUNCT
hassl-2227	380	1	journal	journal	NOUN
hassl-2227	380	2	of	of	ADP
hassl-2227	380	3	finance	finance	NOUN
hassl-2227	380	4	and	and	CCONJ
hassl-2227	380	5	banking	banking	NOUN
hassl-2227	380	6	,	,	PUNCT
hassl-2227	380	7	22(3	22(3	NUM
hassl-2227	380	8	)	)	PUNCT
hassl-2227	380	9	,	,	PUNCT
hassl-2227	380	10	429	429	NUM
hassl-2227	380	11	-	-	SYM
hassl-2227	380	12	442	442	NUM
hassl-2227	380	13	.	.	PUNCT
hassl-2227	380	14	available	available	ADJ
hassl-2227	380	15	at	at	ADP
hassl-2227	380	16	:	:	PUNCT
hassl-2227	380	17	https://doi.org/10.26905/jkdp.v22i3.2047	https://doi.org/10.26905/jkdp.v22i3.2047	NOUN
hassl-2227	380	18	.	.	PUNCT
hassl-2227	381	1	harrast	harrast	PROPN
hassl-2227	381	2	,	,	PUNCT
hassl-2227	381	3	s.	s.	PROPN
hassl-2227	381	4	a.	a.	PROPN
hassl-2227	381	5	,	,	PUNCT
hassl-2227	381	6	&	&	CCONJ
hassl-2227	381	7	mason	mason	PROPN
hassl-2227	381	8	-	-	PROPN
hassl-2227	381	9	olsen	olsen	PROPN
hassl-2227	381	10	,	,	PUNCT
hassl-2227	381	11	l.	l.	PROPN
hassl-2227	381	12	(	(	PUNCT
hassl-2227	381	13	2007	2007	NUM
hassl-2227	381	14	)	)	PUNCT
hassl-2227	381	15	.	.	PUNCT
hassl-2227	382	1	can	can	AUX
hassl-2227	382	2	audit	audit	VERB
hassl-2227	382	3	committees	committee	NOUN
hassl-2227	382	4	prevent	prevent	VERB
hassl-2227	382	5	management	management	NOUN
hassl-2227	382	6	fraud	fraud	NOUN
hassl-2227	382	7	?	?	PUNCT
hassl-2227	382	8	:	:	PUNCT
hassl-2227	382	9	certified	certify	VERB
hassl-2227	382	10	public	public	ADJ
hassl-2227	382	11	accountant	accountant	NOUN
hassl-2227	382	12	.	.	PUNCT
hassl-2227	383	1	the	the	DET
hassl-2227	383	2	cpa	cpa	PROPN
hassl-2227	383	3	journal	journal	NOUN
hassl-2227	383	4	,	,	PUNCT
hassl-2227	383	5	77(1	77(1	NUM
hassl-2227	383	6	)	)	PUNCT
hassl-2227	383	7	,	,	PUNCT
hassl-2227	383	8	24	24	NUM
hassl-2227	383	9	-	-	SYM
hassl-2227	383	10	27	27	NUM
hassl-2227	383	11	.	.	PUNCT
hassl-2227	384	1	he	he	PRON
hassl-2227	384	2	,	,	PUNCT
hassl-2227	384	3	w.	w.	PROPN
hassl-2227	384	4	,	,	PUNCT
hassl-2227	384	5	ng	ng	PROPN
hassl-2227	384	6	,	,	PUNCT
hassl-2227	384	7	l.	l.	PROPN
hassl-2227	384	8	,	,	PUNCT
hassl-2227	384	9	zaiats	zaiat	NOUN
hassl-2227	384	10	,	,	PUNCT
hassl-2227	384	11	n.	n.	NOUN
hassl-2227	384	12	,	,	PUNCT
hassl-2227	384	13	&	&	CCONJ
hassl-2227	384	14	zhang	zhang	PROPN
hassl-2227	384	15	,	,	PUNCT
hassl-2227	384	16	b.	b.	PROPN
hassl-2227	384	17	(	(	PUNCT
hassl-2227	384	18	2017	2017	NUM
hassl-2227	384	19	)	)	PUNCT
hassl-2227	384	20	.	.	PUNCT
hassl-2227	385	1	dividend	dividend	NOUN
hassl-2227	385	2	policy	policy	NOUN
hassl-2227	385	3	and	and	CCONJ
hassl-2227	385	4	earnings	earning	NOUN
hassl-2227	385	5	management	management	NOUN
hassl-2227	385	6	across	across	ADP
hassl-2227	385	7	countries	country	NOUN
hassl-2227	385	8	.	.	PUNCT
hassl-2227	386	1	journal	journal	NOUN
hassl-2227	386	2	of	of	ADP
hassl-2227	386	3	corporate	corporate	ADJ
hassl-2227	386	4	finance	finance	NOUN
hassl-2227	386	5	,	,	PUNCT
hassl-2227	386	6	42	42	NUM
hassl-2227	386	7	,	,	PUNCT
hassl-2227	386	8	267	267	NUM
hassl-2227	386	9	-	-	SYM
hassl-2227	386	10	286	286	NUM
hassl-2227	386	11	.	.	PUNCT
hassl-2227	386	12	available	available	ADJ
hassl-2227	386	13	at	at	ADP
hassl-2227	386	14	:	:	PUNCT
hassl-2227	386	15	https://doi.org/10.1016/j.jcorpfin.2016.11.014	https://doi.org/10.1016/j.jcorpfin.2016.11.014	PROPN
hassl-2227	386	16	.	.	PUNCT
hassl-2227	386	17	hermiyetti	hermiyetti	PROPN
hassl-2227	386	18	,	,	PUNCT
hassl-2227	386	19	&	&	CCONJ
hassl-2227	386	20	manik	manik	PROPN
hassl-2227	386	21	.	.	PUNCT
hassl-2227	387	1	(	(	PUNCT
hassl-2227	387	2	2013	2013	NUM
hassl-2227	387	3	)	)	PUNCT
hassl-2227	387	4	.	.	PUNCT
hassl-2227	388	1	the	the	DET
hassl-2227	388	2	influence	influence	NOUN
hassl-2227	388	3	of	of	ADP
hassl-2227	388	4	good	good	ADJ
hassl-2227	388	5	corporate	corporate	ADJ
hassl-2227	388	6	governance	governance	NOUN
hassl-2227	388	7	mechanism	mechanism	NOUN
hassl-2227	388	8	on	on	ADP
hassl-2227	388	9	earnings	earning	NOUN
hassl-2227	388	10	management	management	NOUN
hassl-2227	388	11	:	:	PUNCT
hassl-2227	388	12	empirical	empirical	ADJ
hassl-2227	388	13	study	study	NOUN
hassl-2227	388	14	in	in	ADP
hassl-2227	388	15	indonesian	indonesian	ADJ
hassl-2227	388	16	stock	stock	PROPN
hassl-2227	388	17	exchange	exchange	PROPN
hassl-2227	388	18	listed	list	VERB
hassl-2227	388	19	company	company	NOUN
hassl-2227	388	20	for	for	ADP
hassl-2227	388	21	periods	period	NOUN
hassl-2227	388	22	of	of	ADP
hassl-2227	388	23	2006	2006	NUM
hassl-2227	388	24	-	-	SYM
hassl-2227	388	25	2010	2010	NUM
hassl-2227	388	26	.	.	PUNCT
hassl-2227	389	1	indonesian	indonesian	ADJ
hassl-2227	389	2	capital	capital	PROPN
hassl-2227	389	3	market	market	NOUN
hassl-2227	389	4	review	review	NOUN
hassl-2227	389	5	,	,	PUNCT
hassl-2227	389	6	5(1	5(1	NUM
hassl-2227	389	7	)	)	PUNCT
hassl-2227	389	8	,	,	PUNCT
hassl-2227	389	9	52	52	NUM
hassl-2227	389	10	-	-	SYM
hassl-2227	389	11	63	63	NUM
hassl-2227	389	12	.	.	PUNCT
hassl-2227	389	13	available	available	ADJ
hassl-2227	389	14	at	at	ADP
hassl-2227	389	15	:	:	PUNCT
hassl-2227	389	16	https://doi.org/10.21002/icmr.v5i1.1583	https://doi.org/10.21002/icmr.v5i1.1583	PROPN
hassl-2227	389	17	.	.	PUNCT
hassl-2227	389	18	hodnett	hodnett	NOUN
hassl-2227	389	19	,	,	PUNCT
hassl-2227	389	20	k.	k.	PROPN
hassl-2227	389	21	,	,	PUNCT
hassl-2227	389	22	&	&	CCONJ
hassl-2227	389	23	hsieh	hsieh	PROPN
hassl-2227	389	24	,	,	PUNCT
hassl-2227	389	25	h.	h.	PROPN
hassl-2227	389	26	(	(	PUNCT
hassl-2227	389	27	2012	2012	NUM
hassl-2227	389	28	)	)	PUNCT
hassl-2227	389	29	.	.	PUNCT
hassl-2227	390	1	capital	capital	NOUN
hassl-2227	390	2	market	market	NOUN
hassl-2227	390	3	theories	theory	NOUN
hassl-2227	390	4	:	:	PUNCT
hassl-2227	390	5	market	market	NOUN
hassl-2227	390	6	efficiency	efficiency	NOUN
hassl-2227	390	7	versus	versus	ADP
hassl-2227	390	8	investor	investor	NOUN
hassl-2227	390	9	prospects	prospect	NOUN
hassl-2227	390	10	.	.	PUNCT
hassl-2227	391	1	international	international	ADJ
hassl-2227	391	2	business	business	PROPN
hassl-2227	391	3	&	&	CCONJ
hassl-2227	391	4	economics	economics	PROPN
hassl-2227	391	5	research	research	PROPN
hassl-2227	391	6	journal	journal	PROPN
hassl-2227	391	7	,	,	PUNCT
hassl-2227	391	8	11(8	11(8	NUM
hassl-2227	391	9	)	)	PUNCT
hassl-2227	391	10	,	,	PUNCT
hassl-2227	391	11	849	849	NUM
hassl-2227	391	12	-	-	SYM
hassl-2227	391	13	862	862	NUM
hassl-2227	391	14	.	.	PUNCT
hassl-2227	391	15	available	available	ADJ
hassl-2227	391	16	at	at	ADP
hassl-2227	391	17	:	:	PUNCT
hassl-2227	391	18	https://doi.org/10.19030/iber.v11i8.7163	https://doi.org/10.19030/iber.v11i8.7163	X
hassl-2227	391	19	.	.	PUNCT
hassl-2227	392	1	iqbal	iqbal	PROPN
hassl-2227	392	2	,	,	PUNCT
hassl-2227	392	3	a.	a.	PROPN
hassl-2227	392	4	,	,	PUNCT
hassl-2227	392	5	&	&	CCONJ
hassl-2227	392	6	strong	strong	ADJ
hassl-2227	392	7	,	,	PUNCT
hassl-2227	392	8	n.	n.	PROPN
hassl-2227	392	9	(	(	PUNCT
hassl-2227	392	10	2010	2010	NUM
hassl-2227	392	11	)	)	PUNCT
hassl-2227	392	12	.	.	PUNCT
hassl-2227	393	1	the	the	DET
hassl-2227	393	2	effect	effect	NOUN
hassl-2227	393	3	of	of	ADP
hassl-2227	393	4	corporate	corporate	ADJ
hassl-2227	393	5	governance	governance	NOUN
hassl-2227	393	6	on	on	ADP
hassl-2227	393	7	earnings	earning	NOUN
hassl-2227	393	8	management	management	NOUN
hassl-2227	393	9	around	around	ADP
hassl-2227	393	10	uk	uk	PROPN
hassl-2227	393	11	rights	right	NOUN
hassl-2227	393	12	issues	issue	NOUN
hassl-2227	393	13	.	.	PUNCT
hassl-2227	394	1	international	international	ADJ
hassl-2227	394	2	journal	journal	PROPN
hassl-2227	394	3	of	of	ADP
hassl-2227	394	4	managerial	managerial	ADJ
hassl-2227	394	5	finance	finance	NOUN
hassl-2227	394	6	,	,	PUNCT
hassl-2227	394	7	6(3	6(3	NUM
hassl-2227	394	8	)	)	PUNCT
hassl-2227	394	9	,	,	PUNCT
hassl-2227	394	10	168–189	168–189	NUM
hassl-2227	394	11	.	.	PUNCT
hassl-2227	394	12	available	available	ADJ
hassl-2227	394	13	at	at	ADP
hassl-2227	394	14	:	:	PUNCT
hassl-2227	394	15	https://doi.org/10.1108/17439131011056215	https://doi.org/10.1108/17439131011056215	PROPN
hassl-2227	394	16	.	.	PUNCT
hassl-2227	395	1	jensen	jensen	PROPN
hassl-2227	395	2	,	,	PUNCT
hassl-2227	395	3	m.	m.	PROPN
hassl-2227	395	4	c.	c.	PROPN
hassl-2227	395	5	,	,	PUNCT
hassl-2227	395	6	&	&	CCONJ
hassl-2227	395	7	meckling	meckling	PROPN
hassl-2227	395	8	,	,	PUNCT
hassl-2227	395	9	w.	w.	PROPN
hassl-2227	395	10	h.	h.	PROPN
hassl-2227	395	11	(	(	PUNCT
hassl-2227	395	12	1976	1976	NUM
hassl-2227	395	13	)	)	PUNCT
hassl-2227	395	14	.	.	PUNCT
hassl-2227	396	1	theory	theory	NOUN
hassl-2227	396	2	of	of	ADP
hassl-2227	396	3	the	the	DET
hassl-2227	396	4	firm	firm	NOUN
hassl-2227	396	5	:	:	PUNCT
hassl-2227	396	6	managerial	managerial	ADJ
hassl-2227	396	7	behavior	behavior	NOUN
hassl-2227	396	8	,	,	PUNCT
hassl-2227	396	9	agency	agency	NOUN
hassl-2227	396	10	costs	cost	NOUN
hassl-2227	396	11	and	and	CCONJ
hassl-2227	396	12	ownership	ownership	NOUN
hassl-2227	396	13	structure	structure	NOUN
hassl-2227	396	14	.	.	PUNCT
hassl-2227	397	1	journal	journal	NOUN
hassl-2227	397	2	of	of	ADP
hassl-2227	397	3	financial	financial	ADJ
hassl-2227	397	4	economics	economic	NOUN
hassl-2227	397	5	,	,	PUNCT
hassl-2227	397	6	3(4	3(4	NUM
hassl-2227	397	7	)	)	PUNCT
hassl-2227	397	8	,	,	PUNCT
hassl-2227	397	9	305	305	NUM
hassl-2227	397	10	-	-	SYM
hassl-2227	397	11	360	360	NUM
hassl-2227	397	12	.	.	PUNCT
hassl-2227	398	1	kazemiana	kazemiana	PROPN
hassl-2227	398	2	,	,	PUNCT
hassl-2227	398	3	s.	s.	PROPN
hassl-2227	398	4	,	,	PUNCT
hassl-2227	398	5	&	&	CCONJ
hassl-2227	398	6	zuraidah	zuraidah	PROPN
hassl-2227	398	7	,	,	PUNCT
hassl-2227	398	8	m.	m.	NOUN
hassl-2227	398	9	s.	s.	PROPN
hassl-2227	398	10	(	(	PUNCT
hassl-2227	398	11	2015	2015	NUM
hassl-2227	398	12	)	)	PUNCT
hassl-2227	398	13	.	.	PUNCT
hassl-2227	399	1	earnings	earning	NOUN
hassl-2227	399	2	management	management	NOUN
hassl-2227	399	3	and	and	CCONJ
hassl-2227	399	4	ownership	ownership	NOUN
hassl-2227	399	5	structure	structure	NOUN
hassl-2227	399	6	.	.	PUNCT
hassl-2227	400	1	procedia	procedia	ADJ
hassl-2227	400	2	economics	economic	NOUN
hassl-2227	400	3	and	and	CCONJ
hassl-2227	400	4	finance	finance	NOUN
hassl-2227	400	5	,	,	PUNCT
hassl-2227	400	6	31	31	NUM
hassl-2227	400	7	,	,	PUNCT
hassl-2227	400	8	618	618	NUM
hassl-2227	400	9	–	–	PUNCT
hassl-2227	400	10	624	624	NUM
hassl-2227	400	11	.	.	PUNCT
hassl-2227	401	1	khosheghbal	khosheghbal	PROPN
hassl-2227	401	2	,	,	PUNCT
hassl-2227	401	3	m.	m.	NOUN
hassl-2227	401	4	,	,	PUNCT
hassl-2227	401	5	ali	ali	PROPN
hassl-2227	401	6	,	,	PUNCT
hassl-2227	401	7	a.	a.	PROPN
hassl-2227	401	8	,	,	PUNCT
hassl-2227	401	9	&	&	CCONJ
hassl-2227	401	10	ali	ali	PROPN
hassl-2227	401	11	,	,	PUNCT
hassl-2227	401	12	h.	h.	PROPN
hassl-2227	401	13	(	(	PUNCT
hassl-2227	401	14	2017	2017	NUM
hassl-2227	401	15	)	)	PUNCT
hassl-2227	401	16	.	.	PUNCT
hassl-2227	402	1	role	role	NOUN
hassl-2227	402	2	of	of	ADP
hassl-2227	402	3	audit	audit	NOUN
hassl-2227	402	4	committees	committee	NOUN
hassl-2227	402	5	and	and	CCONJ
hassl-2227	402	6	board	board	NOUN
hassl-2227	402	7	of	of	ADP
hassl-2227	402	8	directors	director	NOUN
hassl-2227	402	9	in	in	ADP
hassl-2227	402	10	reducing	reduce	VERB
hassl-2227	402	11	earning	earn	VERB
hassl-2227	402	12	management	management	NOUN
hassl-2227	402	13	of	of	ADP
hassl-2227	402	14	companies	company	NOUN
hassl-2227	402	15	listed	list	VERB
hassl-2227	402	16	in	in	ADP
hassl-2227	402	17	tehran	tehran	PROPN
hassl-2227	402	18	stock	stock	PROPN
hassl-2227	402	19	exchange	exchange	PROPN
hassl-2227	402	20	.	.	PUNCT
hassl-2227	403	1	international	international	ADJ
hassl-2227	403	2	journal	journal	PROPN
hassl-2227	403	3	of	of	ADP
hassl-2227	403	4	economics	economic	NOUN
hassl-2227	403	5	and	and	CCONJ
hassl-2227	403	6	financial	financial	ADJ
hassl-2227	403	7	issues	issue	NOUN
hassl-2227	403	8	,	,	PUNCT
hassl-2227	403	9	7(6	7(6	NUM
hassl-2227	403	10	)	)	PUNCT
hassl-2227	403	11	,	,	PUNCT
hassl-2227	403	12	147	147	NUM
hassl-2227	403	13	-	-	SYM
hassl-2227	403	14	153	153	NUM
hassl-2227	403	15	.	.	PUNCT
hassl-2227	404	1	komite	komite	PROPN
hassl-2227	404	2	nasional	nasional	PROPN
hassl-2227	404	3	kebijakan	kebijakan	PROPN
hassl-2227	404	4	governance	governance	PROPN
hassl-2227	404	5	(	(	PUNCT
hassl-2227	404	6	kkng	kkng	PROPN
hassl-2227	404	7	)	)	PUNCT
hassl-2227	404	8	.	.	PUNCT
hassl-2227	405	1	(	(	PUNCT
hassl-2227	405	2	2006	2006	NUM
hassl-2227	405	3	)	)	PUNCT
hassl-2227	405	4	.	.	PUNCT
hassl-2227	406	1	pedoman	pedoman	PROPN
hassl-2227	406	2	umum	umum	PROPN
hassl-2227	406	3	good	good	ADJ
hassl-2227	406	4	corporate	corporate	ADJ
hassl-2227	406	5	governance	governance	NOUN
hassl-2227	406	6	indonesia	indonesia	PROPN
hassl-2227	406	7	:	:	PUNCT
hassl-2227	406	8	coordinator	coordinator	NOUN
hassl-2227	406	9	of	of	ADP
hassl-2227	406	10	ministry	ministry	PROPN
hassl-2227	406	11	of	of	ADP
hassl-2227	406	12	economics	economic	NOUN
hassl-2227	406	13	.	.	PUNCT
hassl-2227	407	1	la	la	PROPN
hassl-2227	407	2	porta	porta	PROPN
hassl-2227	407	3	,	,	PUNCT
hassl-2227	407	4	f.	f.	PROPN
hassl-2227	407	5	,	,	PUNCT
hassl-2227	407	6	silanes	silanes	PROPN
hassl-2227	407	7	,	,	PUNCT
hassl-2227	407	8	f.	f.	PROPN
hassl-2227	407	9	,	,	PUNCT
hassl-2227	407	10	shleifer	shleifer	PROPN
hassl-2227	407	11	,	,	PUNCT
hassl-2227	407	12	a.	a.	PROPN
hassl-2227	407	13	,	,	PUNCT
hassl-2227	407	14	&	&	CCONJ
hassl-2227	407	15	vishny	vishny	PROPN
hassl-2227	407	16	,	,	PUNCT
hassl-2227	407	17	r.	r.	PROPN
hassl-2227	407	18	(	(	PUNCT
hassl-2227	407	19	2000	2000	NUM
hassl-2227	407	20	)	)	PUNCT
hassl-2227	407	21	.	.	PUNCT
hassl-2227	408	1	agency	agency	NOUN
hassl-2227	408	2	problems	problem	NOUN
hassl-2227	408	3	and	and	CCONJ
hassl-2227	408	4	dividend	dividend	NOUN
hassl-2227	408	5	policies	policy	NOUN
hassl-2227	408	6	around	around	ADP
hassl-2227	408	7	the	the	DET
hassl-2227	408	8	world	world	NOUN
hassl-2227	408	9	.	.	PUNCT
hassl-2227	409	1	the	the	DET
hassl-2227	409	2	journal	journal	PROPN
hassl-2227	409	3	of	of	ADP
hassl-2227	409	4	finance	finance	NOUN
hassl-2227	409	5	,	,	PUNCT
hassl-2227	409	6	55(1	55(1	NOUN
hassl-2227	409	7	)	)	PUNCT
hassl-2227	409	8	,	,	PUNCT
hassl-2227	409	9	1	1	NUM
hassl-2227	409	10	-	-	SYM
hassl-2227	409	11	33	33	NUM
hassl-2227	409	12	.	.	PUNCT
hassl-2227	409	13	available	available	ADJ
hassl-2227	409	14	at	at	ADP
hassl-2227	409	15	:	:	PUNCT
hassl-2227	409	16	https://doi.org/10.2139/ssrn.52871	https://doi.org/10.2139/ssrn.52871	X
hassl-2227	409	17	.	.	PUNCT
hassl-2227	410	1	lang	lang	PROPN
hassl-2227	410	2	,	,	PUNCT
hassl-2227	410	3	m.	m.	NOUN
hassl-2227	410	4	,	,	PUNCT
hassl-2227	410	5	raedy	raedy	PROPN
hassl-2227	410	6	,	,	PUNCT
hassl-2227	410	7	j.	j.	PROPN
hassl-2227	410	8	s.	s.	PROPN
hassl-2227	410	9	,	,	PUNCT
hassl-2227	410	10	&	&	CCONJ
hassl-2227	410	11	wilson	wilson	PROPN
hassl-2227	410	12	,	,	PUNCT
hassl-2227	410	13	w.	w.	PROPN
hassl-2227	410	14	(	(	PUNCT
hassl-2227	410	15	2006	2006	NUM
hassl-2227	410	16	)	)	PUNCT
hassl-2227	410	17	.	.	PUNCT
hassl-2227	411	1	earnings	earning	NOUN
hassl-2227	411	2	management	management	NOUN
hassl-2227	411	3	and	and	CCONJ
hassl-2227	411	4	cross	cross	NOUN
hassl-2227	411	5	listing	listing	NOUN
hassl-2227	411	6	:	:	PUNCT
hassl-2227	411	7	are	be	AUX
hassl-2227	411	8	reconciled	reconcile	VERB
hassl-2227	411	9	earnings	earning	NOUN
hassl-2227	411	10	comparable	comparable	ADJ
hassl-2227	411	11	to	to	ADP
hassl-2227	411	12	us	us	PROPN
hassl-2227	411	13	earnings	earning	NOUN
hassl-2227	411	14	.	.	PUNCT
hassl-2227	412	1	journal	journal	NOUN
hassl-2227	412	2	of	of	ADP
hassl-2227	412	3	accounting	accounting	NOUN
hassl-2227	412	4	and	and	CCONJ
hassl-2227	412	5	economics	economic	NOUN
hassl-2227	412	6	42(1	42(1	NOUN
hassl-2227	412	7	-	-	PUNCT
hassl-2227	412	8	2	2	NUM
hassl-2227	412	9	)	)	PUNCT
hassl-2227	412	10	,	,	PUNCT
hassl-2227	412	11	255	255	NUM
hassl-2227	412	12	-	-	SYM
hassl-2227	412	13	283	283	NUM
hassl-2227	412	14	.	.	PUNCT
hassl-2227	413	1	available	available	ADJ
hassl-2227	413	2	at	at	ADP
hassl-2227	413	3	:	:	PUNCT
hassl-2227	413	4	https://doi.org/10.1016/j.jacceco.2006.04.005	https://doi.org/10.1016/j.jacceco.2006.04.005	NUM
hassl-2227	413	5	.	.	PUNCT
hassl-2227	414	1	http://www.researchgate.net/publication/228253511_corporate_governance_and_earnings_management	http://www.researchgate.net/publication/228253511_corporate_governance_and_earnings_management	ADJ
hassl-2227	414	2	humanities	humanity	NOUN
hassl-2227	414	3	and	and	CCONJ
hassl-2227	414	4	social	social	ADJ
hassl-2227	414	5	sciences	science	NOUN
hassl-2227	414	6	letters	letter	NOUN
hassl-2227	414	7	,	,	PUNCT
hassl-2227	414	8	2022	2022	NUM
hassl-2227	414	9	,	,	PUNCT
hassl-2227	414	10	10(1	10(1	NUM
hassl-2227	414	11	):	):	PUNCT
hassl-2227	414	12	11	11	NUM
hassl-2227	414	13	-	-	SYM
hassl-2227	414	14	26	26	NUM
hassl-2227	414	15	25	25	NUM
hassl-2227	414	16	©	©	PROPN
hassl-2227	414	17	2022	2022	NUM
hassl-2227	414	18	conscientia	conscientia	PROPN
hassl-2227	414	19	beam	beam	PROPN
hassl-2227	414	20	.	.	PUNCT
hassl-2227	415	1	all	all	DET
hassl-2227	415	2	rights	right	NOUN
hassl-2227	415	3	reserved	reserve	VERB
hassl-2227	415	4	.	.	PUNCT
hassl-2227	416	1	law	law	NOUN
hassl-2227	416	2	,	,	PUNCT
hassl-2227	416	3	p.	p.	NOUN
hassl-2227	416	4	(	(	PUNCT
hassl-2227	416	5	2011	2011	NUM
hassl-2227	416	6	)	)	PUNCT
hassl-2227	416	7	.	.	PUNCT
hassl-2227	417	1	corporate	corporate	ADJ
hassl-2227	417	2	governance	governance	NOUN
hassl-2227	417	3	and	and	CCONJ
hassl-2227	417	4	no	no	DET
hassl-2227	417	5	fraud	fraud	NOUN
hassl-2227	417	6	occurrence	occurrence	NOUN
hassl-2227	417	7	in	in	ADP
hassl-2227	417	8	organizations	organization	NOUN
hassl-2227	417	9	hong	hong	PROPN
hassl-2227	417	10	kong	kong	PROPN
hassl-2227	417	11	evidence	evidence	NOUN
hassl-2227	417	12	.	.	PUNCT
hassl-2227	418	1	managerial	managerial	ADJ
hassl-2227	418	2	auditing	auditing	NOUN
hassl-2227	418	3	journal	journal	NOUN
hassl-2227	418	4	,	,	PUNCT
hassl-2227	418	5	26(6	26(6	NUM
hassl-2227	418	6	)	)	PUNCT
hassl-2227	418	7	,	,	PUNCT
hassl-2227	418	8	501	501	NUM
hassl-2227	418	9	-	-	SYM
hassl-2227	418	10	518	518	NUM
hassl-2227	418	11	.	.	PUNCT
hassl-2227	418	12	available	available	ADJ
hassl-2227	418	13	at	at	ADP
hassl-2227	418	14	:	:	PUNCT
hassl-2227	418	15	https://doi.org/10.1108/02686901111142558	https://doi.org/10.1108/02686901111142558	NOUN
hassl-2227	418	16	.	.	PUNCT
hassl-2227	419	1	leuz	leuz	NOUN
hassl-2227	419	2	,	,	PUNCT
hassl-2227	419	3	c.	c.	PROPN
hassl-2227	419	4	,	,	PUNCT
hassl-2227	419	5	nanda	nanda	PROPN
hassl-2227	419	6	,	,	PUNCT
hassl-2227	419	7	d.	d.	PROPN
hassl-2227	419	8	,	,	PUNCT
hassl-2227	419	9	&	&	CCONJ
hassl-2227	419	10	wysocki	wysocki	PROPN
hassl-2227	419	11	,	,	PUNCT
hassl-2227	419	12	p.	p.	PROPN
hassl-2227	419	13	d.	d.	PROPN
hassl-2227	419	14	(	(	PUNCT
hassl-2227	419	15	2003	2003	NUM
hassl-2227	419	16	)	)	PUNCT
hassl-2227	419	17	.	.	PUNCT
hassl-2227	420	1	earnings	earning	NOUN
hassl-2227	420	2	management	management	NOUN
hassl-2227	420	3	and	and	CCONJ
hassl-2227	420	4	investor	investor	NOUN
hassl-2227	420	5	protection	protection	NOUN
hassl-2227	420	6	:	:	PUNCT
hassl-2227	420	7	an	an	DET
hassl-2227	420	8	international	international	ADJ
hassl-2227	420	9	comparison	comparison	NOUN
hassl-2227	420	10	.	.	PUNCT
hassl-2227	421	1	journal	journal	NOUN
hassl-2227	421	2	of	of	ADP
hassl-2227	421	3	financial	financial	ADJ
hassl-2227	421	4	economics	economic	NOUN
hassl-2227	421	5	,	,	PUNCT
hassl-2227	421	6	69(3	69(3	NUM
hassl-2227	421	7	)	)	PUNCT
hassl-2227	421	8	,	,	PUNCT
hassl-2227	421	9	505	505	NUM
hassl-2227	421	10	-	-	SYM
hassl-2227	421	11	527	527	NUM
hassl-2227	421	12	.	.	PUNCT
hassl-2227	421	13	available	available	ADJ
hassl-2227	421	14	at	at	ADP
hassl-2227	421	15	:	:	PUNCT
hassl-2227	421	16	https://doi.org/10.1016/s0304-405x(03)00121-1	https://doi.org/10.1016/s0304-405x(03)00121-1	ADJ
hassl-2227	421	17	.	.	PUNCT
hassl-2227	422	1	lin	lin	PROPN
hassl-2227	422	2	,	,	PUNCT
hassl-2227	422	3	t.	t.	PROPN
hassl-2227	422	4	y.	y.	PROPN
hassl-2227	422	5	,	,	PUNCT
hassl-2227	422	6	&	&	CCONJ
hassl-2227	422	7	min	min	NOUN
hassl-2227	422	8	-	-	NOUN
hassl-2227	422	9	yen	yen	NOUN
hassl-2227	422	10	,	,	PUNCT
hassl-2227	422	11	c.	c.	NOUN
hassl-2227	422	12	(	(	PUNCT
hassl-2227	422	13	2014	2014	NUM
hassl-2227	422	14	)	)	PUNCT
hassl-2227	422	15	.	.	PUNCT
hassl-2227	423	1	impact	impact	NOUN
hassl-2227	423	2	of	of	ADP
hassl-2227	423	3	an	an	DET
hassl-2227	423	4	independent	independent	ADJ
hassl-2227	423	5	director	director	NOUN
hassl-2227	423	6	system	system	NOUN
hassl-2227	423	7	on	on	ADP
hassl-2227	423	8	a	a	DET
hassl-2227	423	9	board	board	NOUN
hassl-2227	423	10	of	of	ADP
hassl-2227	423	11	directors	director	NOUN
hassl-2227	423	12	and	and	CCONJ
hassl-2227	423	13	the	the	DET
hassl-2227	423	14	system	system	NOUN
hassl-2227	423	15	's	's	PART
hassl-2227	423	16	relation	relation	NOUN
hassl-2227	423	17	to	to	ADP
hassl-2227	423	18	corporate	corporate	ADJ
hassl-2227	423	19	performance	performance	NOUN
hassl-2227	423	20	.	.	PUNCT
hassl-2227	424	1	case	case	NOUN
hassl-2227	424	2	study	study	NOUN
hassl-2227	424	3	of	of	ADP
hassl-2227	424	4	listed	list	VERB
hassl-2227	424	5	companies	company	NOUN
hassl-2227	424	6	in	in	ADP
hassl-2227	424	7	taiwan	taiwan	PROPN
hassl-2227	424	8	.	.	PUNCT
hassl-2227	425	1	investment	investment	NOUN
hassl-2227	425	2	management	management	NOUN
hassl-2227	425	3	and	and	CCONJ
hassl-2227	425	4	financial	financial	ADJ
hassl-2227	425	5	innovations	innovation	NOUN
hassl-2227	425	6	,	,	PUNCT
hassl-2227	425	7	11(1	11(1	NUM
hassl-2227	425	8	)	)	PUNCT
hassl-2227	425	9	,	,	PUNCT
hassl-2227	425	10	56	56	NUM
hassl-2227	425	11	-	-	SYM
hassl-2227	425	12	69	69	NUM
hassl-2227	425	13	.	.	PUNCT
hassl-2227	426	1	lintner	lintner	PROPN
hassl-2227	426	2	,	,	PUNCT
hassl-2227	426	3	j.	j.	PROPN
hassl-2227	426	4	(	(	PUNCT
hassl-2227	426	5	1962	1962	NUM
hassl-2227	426	6	)	)	PUNCT
hassl-2227	426	7	.	.	PUNCT
hassl-2227	427	1	dividends	dividend	NOUN
hassl-2227	427	2	,	,	PUNCT
hassl-2227	427	3	earnings	earning	NOUN
hassl-2227	427	4	,	,	PUNCT
hassl-2227	427	5	leverage	leverage	NOUN
hassl-2227	427	6	,	,	PUNCT
hassl-2227	427	7	stock	stock	NOUN
hassl-2227	427	8	prices	price	NOUN
hassl-2227	427	9	and	and	CCONJ
hassl-2227	427	10	the	the	DET
hassl-2227	427	11	supply	supply	NOUN
hassl-2227	427	12	of	of	ADP
hassl-2227	427	13	capital	capital	NOUN
hassl-2227	427	14	to	to	ADP
hassl-2227	427	15	corporations	corporation	NOUN
hassl-2227	427	16	.	.	PUNCT
hassl-2227	428	1	the	the	DET
hassl-2227	428	2	review	review	NOUN
hassl-2227	428	3	of	of	ADP
hassl-2227	428	4	economics	economic	NOUN
hassl-2227	428	5	and	and	CCONJ
hassl-2227	428	6	statistics	statistic	NOUN
hassl-2227	428	7	,	,	PUNCT
hassl-2227	428	8	44(3	44(3	NOUN
hassl-2227	428	9	)	)	PUNCT
hassl-2227	428	10	,	,	PUNCT
hassl-2227	428	11	243	243	NUM
hassl-2227	428	12	-	-	SYM
hassl-2227	428	13	269	269	NUM
hassl-2227	428	14	.	.	PUNCT
hassl-2227	428	15	available	available	ADJ
hassl-2227	428	16	at	at	ADP
hassl-2227	428	17	:	:	PUNCT
hassl-2227	428	18	https://doi.org/10.2307/1926397	https://doi.org/10.2307/1926397	ADJ
hassl-2227	428	19	.	.	PUNCT
hassl-2227	428	20	litzenberger	litzenberger	NOUN
hassl-2227	428	21	,	,	PUNCT
hassl-2227	428	22	r.	r.	PROPN
hassl-2227	428	23	h.	h.	PROPN
hassl-2227	428	24	,	,	PUNCT
hassl-2227	428	25	&	&	CCONJ
hassl-2227	428	26	ramaswamy	ramaswamy	PROPN
hassl-2227	428	27	,	,	PUNCT
hassl-2227	428	28	k.	k.	PROPN
hassl-2227	428	29	(	(	PUNCT
hassl-2227	428	30	1982	1982	NUM
hassl-2227	428	31	)	)	PUNCT
hassl-2227	428	32	.	.	PUNCT
hassl-2227	429	1	the	the	DET
hassl-2227	429	2	effects	effect	NOUN
hassl-2227	429	3	of	of	ADP
hassl-2227	429	4	dividends	dividend	NOUN
hassl-2227	429	5	on	on	ADP
hassl-2227	429	6	common	common	ADJ
hassl-2227	429	7	stock	stock	NOUN
hassl-2227	429	8	prices	price	NOUN
hassl-2227	429	9	tax	tax	NOUN
hassl-2227	429	10	effects	effect	NOUN
hassl-2227	429	11	or	or	CCONJ
hassl-2227	429	12	information	information	NOUN
hassl-2227	429	13	effects	effect	NOUN
hassl-2227	429	14	?	?	PUNCT
hassl-2227	430	1	the	the	DET
hassl-2227	430	2	journal	journal	NOUN
hassl-2227	430	3	of	of	ADP
hassl-2227	430	4	finance	finance	NOUN
hassl-2227	430	5	,	,	PUNCT
hassl-2227	430	6	37(2	37(2	PROPN
hassl-2227	430	7	)	)	PUNCT
hassl-2227	430	8	,	,	PUNCT
hassl-2227	430	9	429	429	NUM
hassl-2227	430	10	-	-	SYM
hassl-2227	430	11	443	443	NUM
hassl-2227	430	12	.	.	PUNCT
hassl-2227	430	13	available	available	ADJ
hassl-2227	430	14	at	at	ADP
hassl-2227	430	15	:	:	PUNCT
hassl-2227	430	16	https://doi.org/10.2307/2327350	https://doi.org/10.2307/2327350	PROPN
hassl-2227	430	17	.	.	PUNCT
hassl-2227	431	1	mahadewi	mahadewi	NOUN
hassl-2227	431	2	,	,	PUNCT
hassl-2227	431	3	a.	a.	PROPN
hassl-2227	431	4	a.	a.	PROPN
hassl-2227	431	5	i.	i.	PROPN
hassl-2227	431	6	s.	s.	PROPN
hassl-2227	431	7	,	,	PUNCT
hassl-2227	431	8	&	&	CCONJ
hassl-2227	431	9	krisnadewi	krisnadewi	PROPN
hassl-2227	431	10	,	,	PUNCT
hassl-2227	431	11	k.	k.	PROPN
hassl-2227	431	12	a.	a.	PROPN
hassl-2227	431	13	(	(	PUNCT
hassl-2227	431	14	2017	2017	NUM
hassl-2227	431	15	)	)	PUNCT
hassl-2227	431	16	.	.	PUNCT
hassl-2227	432	1	effect	effect	NOUN
hassl-2227	432	2	of	of	ADP
hassl-2227	432	3	managerial	managerial	ADJ
hassl-2227	432	4	,	,	PUNCT
hassl-2227	432	5	institutional	institutional	ADJ
hassl-2227	432	6	ownership	ownership	NOUN
hassl-2227	432	7	and	and	CCONJ
hassl-2227	432	8	the	the	DET
hassl-2227	432	9	proportion	proportion	NOUN
hassl-2227	432	10	of	of	ADP
hassl-2227	432	11	independent	independent	ADJ
hassl-2227	432	12	commissioners	commissioner	NOUN
hassl-2227	432	13	on	on	ADP
hassl-2227	432	14	earnings	earning	NOUN
hassl-2227	432	15	management	management	NOUN
hassl-2227	432	16	.	.	PUNCT
hassl-2227	433	1	udayana	udayana	PROPN
hassl-2227	433	2	university	university	PROPN
hassl-2227	433	3	accounting	account	VERB
hassl-2227	433	4	e	e	PROPN
hassl-2227	433	5	-	-	NOUN
hassl-2227	433	6	journal	journal	NOUN
hassl-2227	433	7	,	,	PUNCT
hassl-2227	433	8	18(1	18(1	NUM
hassl-2227	433	9	)	)	PUNCT
hassl-2227	433	10	,	,	PUNCT
hassl-2227	433	11	443	443	NUM
hassl-2227	433	12	-	-	SYM
hassl-2227	433	13	470	470	NUM
hassl-2227	433	14	.	.	PUNCT
hassl-2227	434	1	mansor	mansor	PROPN
hassl-2227	434	2	,	,	PUNCT
hassl-2227	434	3	n.	n.	NOUN
hassl-2227	434	4	,	,	PUNCT
hassl-2227	434	5	che	che	NOUN
hassl-2227	434	6	-	-	NOUN
hassl-2227	434	7	ahmad	ahmad	PROPN
hassl-2227	434	8	,	,	PUNCT
hassl-2227	434	9	a.	a.	NOUN
hassl-2227	434	10	,	,	PUNCT
hassl-2227	434	11	ahmad	ahmad	PROPN
hassl-2227	434	12	-	-	PUNCT
hassl-2227	434	13	zaluki	zaluki	PROPN
hassl-2227	434	14	,	,	PUNCT
hassl-2227	434	15	n.	n.	NOUN
hassl-2227	434	16	a.	a.	PROPN
hassl-2227	434	17	,	,	PUNCT
hassl-2227	434	18	&	&	CCONJ
hassl-2227	434	19	osman	osman	PROPN
hassl-2227	434	20	,	,	PUNCT
hassl-2227	434	21	a.	a.	PROPN
hassl-2227	434	22	h.	h.	PROPN
hassl-2227	434	23	(	(	PUNCT
hassl-2227	434	24	2013	2013	NUM
hassl-2227	434	25	)	)	PUNCT
hassl-2227	434	26	.	.	PUNCT
hassl-2227	435	1	corporate	corporate	ADJ
hassl-2227	435	2	governance	governance	NOUN
hassl-2227	435	3	and	and	CCONJ
hassl-2227	435	4	earnings	earning	NOUN
hassl-2227	435	5	management	management	NOUN
hassl-2227	435	6	:	:	PUNCT
hassl-2227	435	7	a	a	DET
hassl-2227	435	8	study	study	NOUN
hassl-2227	435	9	on	on	ADP
hassl-2227	435	10	the	the	DET
hassl-2227	435	11	malaysian	malaysian	ADJ
hassl-2227	435	12	family	family	NOUN
hassl-2227	435	13	and	and	CCONJ
hassl-2227	435	14	non	non	ADJ
hassl-2227	435	15	-	-	ADJ
hassl-2227	435	16	family	family	ADJ
hassl-2227	435	17	owned	own	VERB
hassl-2227	435	18	plcs	plcs	NOUN
hassl-2227	435	19	.	.	PUNCT
hassl-2227	436	1	procedia	procedia	PROPN
hassl-2227	436	2	economics	economic	NOUN
hassl-2227	436	3	and	and	CCONJ
hassl-2227	436	4	finance	finance	NOUN
hassl-2227	436	5	,	,	PUNCT
hassl-2227	436	6	7	7	NUM
hassl-2227	436	7	,	,	PUNCT
hassl-2227	436	8	221	221	NUM
hassl-2227	436	9	-	-	SYM
hassl-2227	436	10	229	229	NUM
hassl-2227	436	11	.	.	PUNCT
hassl-2227	436	12	available	available	ADJ
hassl-2227	436	13	at	at	ADP
hassl-2227	436	14	:	:	PUNCT
hassl-2227	436	15	https://doi.org/10.1016/s2212-5671(13)00238-4	https://doi.org/10.1016/s2212-5671(13)00238-4	PROPN
hassl-2227	436	16	.	.	PUNCT
hassl-2227	436	17	miller	miller	PROPN
hassl-2227	436	18	,	,	PUNCT
hassl-2227	436	19	m.	m.	PROPN
hassl-2227	436	20	h.	h.	PROPN
hassl-2227	436	21	,	,	PUNCT
hassl-2227	436	22	&	&	CCONJ
hassl-2227	436	23	modigliani	modigliani	PROPN
hassl-2227	436	24	,	,	PUNCT
hassl-2227	436	25	f.	f.	PROPN
hassl-2227	436	26	(	(	PUNCT
hassl-2227	436	27	1961	1961	NUM
hassl-2227	436	28	)	)	PUNCT
hassl-2227	436	29	.	.	PUNCT
hassl-2227	437	1	dividend	dividend	NOUN
hassl-2227	437	2	policy	policy	NOUN
hassl-2227	437	3	,	,	PUNCT
hassl-2227	437	4	growth	growth	NOUN
hassl-2227	437	5	,	,	PUNCT
hassl-2227	437	6	and	and	CCONJ
hassl-2227	437	7	the	the	DET
hassl-2227	437	8	valuation	valuation	NOUN
hassl-2227	437	9	of	of	ADP
hassl-2227	437	10	shares	share	NOUN
hassl-2227	437	11	.	.	PUNCT
hassl-2227	438	1	the	the	DET
hassl-2227	438	2	journal	journal	NOUN
hassl-2227	438	3	of	of	ADP
hassl-2227	438	4	business	business	NOUN
hassl-2227	438	5	,	,	PUNCT
hassl-2227	438	6	34(4	34(4	NUM
hassl-2227	438	7	)	)	PUNCT
hassl-2227	438	8	,	,	PUNCT
hassl-2227	438	9	411	411	NUM
hassl-2227	438	10	–	–	PUNCT
hassl-2227	438	11	433	433	NUM
hassl-2227	438	12	.	.	PUNCT
hassl-2227	438	13	available	available	ADJ
hassl-2227	438	14	at	at	ADP
hassl-2227	438	15	:	:	PUNCT
hassl-2227	438	16	https://doi.org/10.1086/294442	https://doi.org/10.1086/294442	PROPN
hassl-2227	438	17	.	.	PUNCT
hassl-2227	438	18	murhadi	murhadi	PROPN
hassl-2227	438	19	,	,	PUNCT
hassl-2227	438	20	w.	w.	PROPN
hassl-2227	438	21	r.	r.	PROPN
hassl-2227	438	22	(	(	PUNCT
hassl-2227	438	23	2010	2010	NUM
hassl-2227	438	24	)	)	PUNCT
hassl-2227	438	25	.	.	PUNCT
hassl-2227	439	1	good	good	ADJ
hassl-2227	439	2	corporate	corporate	ADJ
hassl-2227	439	3	governance	governance	NOUN
hassl-2227	439	4	and	and	CCONJ
hassl-2227	439	5	earning	earn	VERB
hassl-2227	439	6	management	management	NOUN
hassl-2227	439	7	practices	practice	NOUN
hassl-2227	439	8	:	:	PUNCT
hassl-2227	439	9	an	an	DET
hassl-2227	439	10	indonesian	indonesian	ADJ
hassl-2227	439	11	cases	case	NOUN
hassl-2227	439	12	.	.	PUNCT
hassl-2227	440	1	retrieved	retrieve	VERB
hassl-2227	440	2	from	from	ADP
hassl-2227	440	3	:	:	PUNCT
hassl-2227	440	4	https://ssrn.com/abstract=1680186	https://ssrn.com/abstract=1680186	PROPN
hassl-2227	440	5	or	or	CCONJ
hassl-2227	440	6	http://dx.doi.org/10.2139/ssrn.1680186	http://dx.doi.org/10.2139/ssrn.1680186	PROPN
hassl-2227	440	7	.	.	PUNCT
hassl-2227	440	8	nastiti	nastiti	PROPN
hassl-2227	440	9	,	,	PUNCT
hassl-2227	440	10	a.	a.	PROPN
hassl-2227	440	11	s.	s.	PROPN
hassl-2227	440	12	,	,	PUNCT
hassl-2227	440	13	gumanti	gumanti	NOUN
hassl-2227	440	14	,	,	PUNCT
hassl-2227	440	15	t.	t.	NOUN
hassl-2227	440	16	a.	a.	NOUN
hassl-2227	440	17	,	,	PUNCT
hassl-2227	440	18	utami	utami	NOUN
hassl-2227	440	19	,	,	PUNCT
hassl-2227	440	20	s.	s.	PROPN
hassl-2227	440	21	r.	r.	PROPN
hassl-2227	440	22	,	,	PUNCT
hassl-2227	440	23	&	&	CCONJ
hassl-2227	440	24	manik	manik	PROPN
hassl-2227	440	25	,	,	PUNCT
hassl-2227	440	26	e.	e.	PROPN
hassl-2227	440	27	(	(	PUNCT
hassl-2227	440	28	2015	2015	NUM
hassl-2227	440	29	)	)	PUNCT
hassl-2227	440	30	.	.	PUNCT
hassl-2227	441	1	corporate	corporate	ADJ
hassl-2227	441	2	governance	governance	NOUN
hassl-2227	441	3	and	and	CCONJ
hassl-2227	441	4	earnings	earning	NOUN
hassl-2227	441	5	management	management	NOUN
hassl-2227	441	6	on	on	ADP
hassl-2227	441	7	initial	initial	ADJ
hassl-2227	441	8	public	public	ADJ
hassl-2227	441	9	offering	offering	NOUN
hassl-2227	441	10	.	.	PUNCT
hassl-2227	442	1	mediterranean	mediterranean	PROPN
hassl-2227	442	2	journal	journal	PROPN
hassl-2227	442	3	f	f	PROPN
hassl-2227	442	4	social	social	ADJ
hassl-2227	442	5	science	science	NOUN
hassl-2227	442	6	,	,	PUNCT
hassl-2227	442	7	6(5	6(5	NUM
hassl-2227	442	8	)	)	PUNCT
hassl-2227	442	9	,	,	PUNCT
hassl-2227	442	10	223	223	NUM
hassl-2227	442	11	-	-	SYM
hassl-2227	442	12	229	229	NUM
hassl-2227	442	13	.	.	PUNCT
hassl-2227	442	14	available	available	ADJ
hassl-2227	442	15	at	at	ADP
hassl-2227	442	16	:	:	PUNCT
hassl-2227	442	17	https://doi.org/10.5901/mjss.2015.v6n5s5p223	https://doi.org/10.5901/mjss.2015.v6n5s5p223	PROPN
hassl-2227	442	18	.	.	PUNCT
hassl-2227	443	1	nuryaman	nuryaman	PROPN
hassl-2227	443	2	,	,	PUNCT
hassl-2227	443	3	r.	r.	PROPN
hassl-2227	443	4	,	,	PUNCT
hassl-2227	443	5	rusmin	rusmin	NOUN
hassl-2227	443	6	,	,	PUNCT
hassl-2227	443	7	r.	r.	PROPN
hassl-2227	443	8	,	,	PUNCT
hassl-2227	443	9	&	&	CCONJ
hassl-2227	443	10	ginting	ginte	VERB
hassl-2227	443	11	,	,	PUNCT
hassl-2227	443	12	j.	j.	PROPN
hassl-2227	443	13	(	(	PUNCT
hassl-2227	443	14	2010	2010	NUM
hassl-2227	443	15	)	)	PUNCT
hassl-2227	443	16	.	.	PUNCT
hassl-2227	444	1	effect	effect	NOUN
hassl-2227	444	2	of	of	ADP
hassl-2227	444	3	ownership	ownership	NOUN
hassl-2227	444	4	structure	structure	NOUN
hassl-2227	444	5	and	and	CCONJ
hassl-2227	444	6	audit	audit	NOUN
hassl-2227	444	7	quality	quality	NOUN
hassl-2227	444	8	on	on	ADP
hassl-2227	444	9	earnings	earning	NOUN
hassl-2227	444	10	management	management	NOUN
hassl-2227	444	11	.	.	PUNCT
hassl-2227	445	1	xivo	xivo	PROPN
hassl-2227	445	2	's	's	PART
hassl-2227	445	3	journal	journal	NOUN
hassl-2227	445	4	of	of	ADP
hassl-2227	445	5	accounting	accounting	NOUN
hassl-2227	445	6	,	,	PUNCT
hassl-2227	445	7	14(2	14(2	NUM
hassl-2227	445	8	)	)	PUNCT
hassl-2227	445	9	,	,	PUNCT
hassl-2227	445	10	152	152	NUM
hassl-2227	445	11	-	-	SYM
hassl-2227	445	12	164	164	NUM
hassl-2227	445	13	.	.	PUNCT
hassl-2227	446	1	o’callaghan	o’callaghan	PROPN
hassl-2227	446	2	,	,	PUNCT
hassl-2227	446	3	s.	s.	PROPN
hassl-2227	446	4	,	,	PUNCT
hassl-2227	446	5	ashton	ashton	PROPN
hassl-2227	446	6	,	,	PUNCT
hassl-2227	446	7	j.	j.	PROPN
hassl-2227	446	8	,	,	PUNCT
hassl-2227	446	9	&	&	CCONJ
hassl-2227	446	10	hodgkinson	hodgkinson	PROPN
hassl-2227	446	11	,	,	PUNCT
hassl-2227	446	12	l.	l.	PROPN
hassl-2227	446	13	(	(	PUNCT
hassl-2227	446	14	2018	2018	NUM
hassl-2227	446	15	)	)	PUNCT
hassl-2227	446	16	.	.	PUNCT
hassl-2227	447	1	earnings	earning	NOUN
hassl-2227	447	2	management	management	NOUN
hassl-2227	447	3	and	and	CCONJ
hassl-2227	447	4	managerial	managerial	ADJ
hassl-2227	447	5	ownership	ownership	NOUN
hassl-2227	447	6	in	in	ADP
hassl-2227	447	7	private	private	ADJ
hassl-2227	447	8	firms	firm	NOUN
hassl-2227	447	9	.	.	PUNCT
hassl-2227	448	1	journal	journal	NOUN
hassl-2227	448	2	of	of	ADP
hassl-2227	448	3	applied	apply	VERB
hassl-2227	448	4	accounting	accounting	NOUN
hassl-2227	448	5	research	research	NOUN
hassl-2227	448	6	,	,	PUNCT
hassl-2227	448	7	19(4	19(4	PROPN
hassl-2227	448	8	)	)	PUNCT
hassl-2227	448	9	,	,	PUNCT
hassl-2227	448	10	648	648	NUM
hassl-2227	448	11	-	-	SYM
hassl-2227	448	12	668	668	NUM
hassl-2227	448	13	.	.	PUNCT
hassl-2227	448	14	available	available	ADJ
hassl-2227	448	15	at	at	ADP
hassl-2227	448	16	:	:	PUNCT
hassl-2227	448	17	https://doi.org/10.1108/jaar-11-2017-0124	https://doi.org/10.1108/jaar-11-2017-0124	NUM
hassl-2227	448	18	.	.	PUNCT
hassl-2227	449	1	peasnell	peasnell	PROPN
hassl-2227	449	2	,	,	PUNCT
hassl-2227	449	3	k.	k.	PROPN
hassl-2227	450	1	v.	v.	PROPN
hassl-2227	450	2	,	,	PUNCT
hassl-2227	450	3	pope	pope	NOUN
hassl-2227	450	4	,	,	PUNCT
hassl-2227	450	5	p.	p.	PROPN
hassl-2227	450	6	f.	f.	PROPN
hassl-2227	450	7	,	,	PUNCT
hassl-2227	450	8	&	&	CCONJ
hassl-2227	450	9	young	young	PROPN
hassl-2227	450	10	,	,	PUNCT
hassl-2227	450	11	s.	s.	PROPN
hassl-2227	450	12	(	(	PUNCT
hassl-2227	450	13	2000	2000	NUM
hassl-2227	450	14	)	)	PUNCT
hassl-2227	450	15	.	.	PUNCT
hassl-2227	451	1	detecting	detect	VERB
hassl-2227	451	2	earnings	earning	NOUN
hassl-2227	451	3	management	management	NOUN
hassl-2227	451	4	using	use	VERB
hassl-2227	451	5	cross	cross	ADJ
hassl-2227	451	6	-	-	ADJ
hassl-2227	451	7	sectional	sectional	ADJ
hassl-2227	451	8	abnormal	abnormal	ADJ
hassl-2227	451	9	accruals	accrual	NOUN
hassl-2227	451	10	models	model	NOUN
hassl-2227	451	11	.	.	PUNCT
hassl-2227	452	1	accounting	accounting	NOUN
hassl-2227	452	2	&	&	CCONJ
hassl-2227	452	3	business	business	PROPN
hassl-2227	452	4	research	research	PROPN
hassl-2227	452	5	,	,	PUNCT
hassl-2227	452	6	30(4	30(4	NUM
hassl-2227	452	7	)	)	PUNCT
hassl-2227	452	8	,	,	PUNCT
hassl-2227	452	9	313	313	NUM
hassl-2227	452	10	-	-	SYM
hassl-2227	452	11	326	326	NUM
hassl-2227	452	12	.	.	PUNCT
hassl-2227	453	1	persons	person	NOUN
hassl-2227	453	2	,	,	PUNCT
hassl-2227	453	3	o.	o.	PROPN
hassl-2227	453	4	s.	s.	PROPN
hassl-2227	453	5	(	(	PUNCT
hassl-2227	453	6	2005	2005	NUM
hassl-2227	453	7	)	)	PUNCT
hassl-2227	453	8	.	.	PUNCT
hassl-2227	454	1	the	the	DET
hassl-2227	454	2	relation	relation	NOUN
hassl-2227	454	3	between	between	ADP
hassl-2227	454	4	the	the	DET
hassl-2227	454	5	new	new	ADJ
hassl-2227	454	6	corporate	corporate	ADJ
hassl-2227	454	7	governance	governance	NOUN
hassl-2227	454	8	rules	rule	NOUN
hassl-2227	454	9	and	and	CCONJ
hassl-2227	454	10	the	the	DET
hassl-2227	454	11	likelihood	likelihood	NOUN
hassl-2227	454	12	of	of	ADP
hassl-2227	454	13	financial	financial	ADJ
hassl-2227	454	14	statement	statement	NOUN
hassl-2227	454	15	fraud	fraud	NOUN
hassl-2227	454	16	.	.	PUNCT
hassl-2227	455	1	review	review	NOUN
hassl-2227	455	2	of	of	ADP
hassl-2227	455	3	accounting	accounting	NOUN
hassl-2227	455	4	and	and	CCONJ
hassl-2227	455	5	finance	finance	NOUN
hassl-2227	455	6	,	,	PUNCT
hassl-2227	455	7	4(2	4(2	NUM
hassl-2227	455	8	)	)	PUNCT
hassl-2227	455	9	,	,	PUNCT
hassl-2227	455	10	125	125	NUM
hassl-2227	455	11	-	-	SYM
hassl-2227	455	12	149	149	NUM
hassl-2227	455	13	.	.	PUNCT
hassl-2227	455	14	available	available	ADJ
hassl-2227	455	15	at	at	ADP
hassl-2227	455	16	:	:	PUNCT
hassl-2227	455	17	https://doi.org/10.1108/eb043426	https://doi.org/10.1108/eb043426	X
hassl-2227	455	18	.	.	PUNCT
hassl-2227	455	19	putri	putri	PROPN
hassl-2227	455	20	,	,	PUNCT
hassl-2227	455	21	i.	i.	PROPN
hassl-2227	455	22	g.	g.	PROPN
hassl-2227	455	23	a.	a.	PROPN
hassl-2227	455	24	m.	m.	PROPN
hassl-2227	455	25	a.	a.	PROPN
hassl-2227	455	26	d.	d.	PROPN
hassl-2227	455	27	(	(	PUNCT
hassl-2227	455	28	2012	2012	NUM
hassl-2227	455	29	)	)	PUNCT
hassl-2227	455	30	.	.	PUNCT
hassl-2227	456	1	the	the	DET
hassl-2227	456	2	effect	effect	NOUN
hassl-2227	456	3	of	of	ADP
hassl-2227	456	4	dividend	dividend	NOUN
hassl-2227	456	5	policy	policy	NOUN
hassl-2227	456	6	and	and	CCONJ
hassl-2227	456	7	good	good	ADJ
hassl-2227	456	8	corporate	corporate	ADJ
hassl-2227	456	9	governance	governance	NOUN
hassl-2227	456	10	on	on	ADP
hassl-2227	456	11	earnings	earning	NOUN
hassl-2227	456	12	management	management	NOUN
hassl-2227	456	13	.	.	PUNCT
hassl-2227	457	1	economic	economic	ADJ
hassl-2227	457	2	studies	study	NOUN
hassl-2227	457	3	bulletin	bulletin	NOUN
hassl-2227	457	4	,	,	PUNCT
hassl-2227	457	5	17(2	17(2	NUM
hassl-2227	457	6	)	)	PUNCT
hassl-2227	457	7	,	,	PUNCT
hassl-2227	457	8	157–171	157–171	NUM
hassl-2227	457	9	.	.	PUNCT
hassl-2227	458	1	rahmawati	rahmawati	PROPN
hassl-2227	458	2	,	,	PUNCT
hassl-2227	458	3	h.	h.	PROPN
hassl-2227	458	4	(	(	PUNCT
hassl-2227	458	5	2013	2013	NUM
hassl-2227	458	6	)	)	PUNCT
hassl-2227	458	7	.	.	PUNCT
hassl-2227	459	1	the	the	DET
hassl-2227	459	2	effect	effect	NOUN
hassl-2227	459	3	of	of	ADP
hassl-2227	459	4	good	good	ADJ
hassl-2227	459	5	corporate	corporate	ADJ
hassl-2227	459	6	governance	governance	NOUN
hassl-2227	459	7	(	(	PUNCT
hassl-2227	459	8	gcg	gcg	PROPN
hassl-2227	459	9	)	)	PUNCT
hassl-2227	459	10	on	on	ADP
hassl-2227	459	11	earnings	earning	NOUN
hassl-2227	459	12	management	management	NOUN
hassl-2227	459	13	in	in	ADP
hassl-2227	459	14	banking	banking	NOUN
hassl-2227	459	15	companies	company	NOUN
hassl-2227	459	16	.	.	PUNCT
hassl-2227	460	1	accounting	account	VERB
hassl-2227	460	2	analysis	analysis	NOUN
hassl-2227	460	3	journal	journal	NOUN
hassl-2227	460	4	,	,	PUNCT
hassl-2227	460	5	2(1	2(1	NUM
hassl-2227	460	6	)	)	PUNCT
hassl-2227	460	7	,	,	PUNCT
hassl-2227	460	8	9	9	NUM
hassl-2227	460	9	-	-	SYM
hassl-2227	460	10	18	18	NUM
hassl-2227	460	11	.	.	PUNCT
hassl-2227	460	12	raja	raja	PROPN
hassl-2227	460	13	,	,	PUNCT
hassl-2227	460	14	d.	d.	PROPN
hassl-2227	460	15	r.	r.	PROPN
hassl-2227	460	16	,	,	PUNCT
hassl-2227	460	17	anugerah	anugerah	PROPN
hassl-2227	460	18	,	,	PUNCT
hassl-2227	460	19	r.	r.	PROPN
hassl-2227	460	20	,	,	PUNCT
hassl-2227	460	21	desmiyawati	desmiyawati	PROPN
hassl-2227	460	22	,	,	PUNCT
hassl-2227	460	23	&	&	CCONJ
hassl-2227	460	24	kamaliah	kamaliah	PROPN
hassl-2227	460	25	.	.	PUNCT
hassl-2227	461	1	(	(	PUNCT
hassl-2227	461	2	2014	2014	NUM
hassl-2227	461	3	)	)	PUNCT
hassl-2227	461	4	.	.	PUNCT
hassl-2227	462	1	earnings	earning	NOUN
hassl-2227	462	2	management	management	NOUN
hassl-2227	462	3	activities	activity	NOUN
hassl-2227	462	4	:	:	PUNCT
hassl-2227	462	5	analysis	analysis	NOUN
hassl-2227	462	6	of	of	ADP
hassl-2227	462	7	audit	audit	NOUN
hassl-2227	462	8	committee	committee	NOUN
hassl-2227	462	9	role	role	NOUN
hassl-2227	462	10	,	,	PUNCT
hassl-2227	462	11	institutional	institutional	ADJ
hassl-2227	462	12	ownership	ownership	NOUN
hassl-2227	462	13	,	,	PUNCT
hassl-2227	462	14	public	public	ADJ
hassl-2227	462	15	share	share	NOUN
hassl-2227	462	16	percentage	percentage	NOUN
hassl-2227	462	17	and	and	CCONJ
hassl-2227	462	18	leverage	leverage	NOUN
hassl-2227	462	19	.	.	PUNCT
hassl-2227	463	1	mataram	mataram	PROPN
hassl-2227	463	2	:	:	PUNCT
hassl-2227	463	3	national	national	PROPN
hassl-2227	463	4	accounting	accounting	PROPN
hassl-2227	463	5	symposium	symposium	NOUN
hassl-2227	463	6	.	.	PUNCT
hassl-2227	464	1	santana	santana	PROPN
hassl-2227	464	2	,	,	PUNCT
hassl-2227	464	3	d.	d.	PROPN
hassl-2227	464	4	k.	k.	PROPN
hassl-2227	464	5	w.	w.	PROPN
hassl-2227	464	6	,	,	PUNCT
hassl-2227	464	7	&	&	CCONJ
hassl-2227	464	8	made	make	VERB
hassl-2227	464	9	,	,	PUNCT
hassl-2227	464	10	g.	g.	PROPN
hassl-2227	464	11	w.	w.	PROPN
hassl-2227	464	12	(	(	PUNCT
hassl-2227	464	13	2016	2016	NUM
hassl-2227	464	14	)	)	PUNCT
hassl-2227	464	15	.	.	PUNCT
hassl-2227	465	1	the	the	DET
hassl-2227	465	2	effect	effect	NOUN
hassl-2227	465	3	of	of	ADP
hassl-2227	465	4	tax	tax	NOUN
hassl-2227	465	5	planning	planning	NOUN
hassl-2227	465	6	,	,	PUNCT
hassl-2227	465	7	managerial	managerial	ADJ
hassl-2227	465	8	ownership	ownership	NOUN
hassl-2227	465	9	and	and	CCONJ
hassl-2227	465	10	firm	firm	ADJ
hassl-2227	465	11	size	size	NOUN
hassl-2227	465	12	on	on	ADP
hassl-2227	465	13	earnings	earning	NOUN
hassl-2227	465	14	management	management	NOUN
hassl-2227	465	15	practices	practice	NOUN
hassl-2227	465	16	.	.	PUNCT
hassl-2227	466	1	udayana	udayana	PROPN
hassl-2227	466	2	university	university	PROPN
hassl-2227	466	3	accounting	account	VERB
hassl-2227	466	4	e	e	PROPN
hassl-2227	466	5	-	-	NOUN
hassl-2227	466	6	journal	journal	NOUN
hassl-2227	466	7	,	,	PUNCT
hassl-2227	466	8	14(3	14(3	NUM
hassl-2227	466	9	)	)	PUNCT
hassl-2227	466	10	,	,	PUNCT
hassl-2227	466	11	1555	1555	NUM
hassl-2227	466	12	-	-	SYM
hassl-2227	466	13	1583	1583	NUM
hassl-2227	466	14	.	.	PUNCT
hassl-2227	467	1	scott	scott	PROPN
hassl-2227	467	2	,	,	PUNCT
hassl-2227	467	3	w.	w.	PROPN
hassl-2227	467	4	r.	r.	PROPN
hassl-2227	467	5	(	(	PUNCT
hassl-2227	467	6	2009	2009	NUM
hassl-2227	467	7	)	)	PUNCT
hassl-2227	467	8	.	.	PUNCT
hassl-2227	468	1	financial	financial	ADJ
hassl-2227	468	2	accounting	accounting	NOUN
hassl-2227	468	3	theory	theory	NOUN
hassl-2227	468	4	(	(	PUNCT
hassl-2227	468	5	5th	5th	ADJ
hassl-2227	468	6	ed	ed	NOUN
hassl-2227	468	7	.	.	PUNCT
hassl-2227	468	8	)	)	PUNCT
hassl-2227	468	9	.	.	PUNCT
hassl-2227	469	1	canada	canada	PROPN
hassl-2227	469	2	:	:	PUNCT
hassl-2227	469	3	prentice	prentice	PROPN
hassl-2227	469	4	hall	hall	PROPN
hassl-2227	469	5	.	.	PUNCT
hassl-2227	470	1	sinan	sinan	PROPN
hassl-2227	470	2	,	,	PUNCT
hassl-2227	470	3	a.	a.	PROPN
hassl-2227	470	4	s.	s.	PROPN
hassl-2227	470	5	,	,	PUNCT
hassl-2227	470	6	hijazi	hijazi	PROPN
hassl-2227	470	7	,	,	PUNCT
hassl-2227	470	8	q.	q.	PROPN
hassl-2227	470	9	f.	f.	PROPN
hassl-2227	470	10	,	,	PUNCT
hassl-2227	470	11	&	&	CCONJ
hassl-2227	470	12	al	al	PROPN
hassl-2227	470	13	-	-	PUNCT
hassl-2227	470	14	rahahleh	rahahleh	PROPN
hassl-2227	470	15	,	,	PUNCT
hassl-2227	470	16	a.	a.	PROPN
hassl-2227	470	17	s.	s.	PROPN
hassl-2227	470	18	(	(	PUNCT
hassl-2227	470	19	2016	2016	NUM
hassl-2227	470	20	)	)	PUNCT
hassl-2227	470	21	.	.	PUNCT
hassl-2227	471	1	corporate	corporate	ADJ
hassl-2227	471	2	governance	governance	NOUN
hassl-2227	471	3	quality	quality	NOUN
hassl-2227	471	4	and	and	CCONJ
hassl-2227	471	5	earnings	earning	NOUN
hassl-2227	471	6	management	management	NOUN
hassl-2227	471	7	:	:	PUNCT
hassl-2227	471	8	evidence	evidence	NOUN
hassl-2227	471	9	from	from	ADP
hassl-2227	471	10	jordan	jordan	PROPN
hassl-2227	471	11	.	.	PUNCT
hassl-2227	472	1	australasian	australasian	ADJ
hassl-2227	472	2	accounting	accounting	NOUN
hassl-2227	472	3	,	,	PUNCT
hassl-2227	472	4	business	business	NOUN
hassl-2227	472	5	and	and	CCONJ
hassl-2227	472	6	finance	finance	NOUN
hassl-2227	472	7	journal	journal	NOUN
hassl-2227	472	8	,	,	PUNCT
hassl-2227	472	9	10(2	10(2	NUM
hassl-2227	472	10	)	)	PUNCT
hassl-2227	472	11	,	,	PUNCT
hassl-2227	472	12	54	54	NUM
hassl-2227	472	13	-	-	SYM
hassl-2227	472	14	75	75	NUM
hassl-2227	472	15	.	.	PUNCT
hassl-2227	472	16	available	available	ADJ
hassl-2227	472	17	at	at	ADP
hassl-2227	472	18	:	:	PUNCT
hassl-2227	472	19	https://doi.org/10.14453/aabfj.v10i2.4	https://doi.org/10.14453/aabfj.v10i2.4	NOUN
hassl-2227	472	20	.	.	PUNCT
hassl-2227	472	21	siregar	siregar	NOUN
hassl-2227	472	22	,	,	PUNCT
hassl-2227	472	23	s.	s.	PROPN
hassl-2227	472	24	v.	v.	PROPN
hassl-2227	472	25	n.	n.	PROPN
hassl-2227	472	26	,	,	PUNCT
hassl-2227	472	27	&	&	CCONJ
hassl-2227	472	28	utama	utama	PROPN
hassl-2227	472	29	,	,	PUNCT
hassl-2227	472	30	s.	s.	PROPN
hassl-2227	472	31	(	(	PUNCT
hassl-2227	472	32	2005	2005	NUM
hassl-2227	472	33	)	)	PUNCT
hassl-2227	472	34	.	.	PUNCT
hassl-2227	473	1	the	the	DET
hassl-2227	473	2	effect	effect	NOUN
hassl-2227	473	3	of	of	ADP
hassl-2227	473	4	ownership	ownership	NOUN
hassl-2227	473	5	structure	structure	NOUN
hassl-2227	473	6	,	,	PUNCT
hassl-2227	473	7	firm	firm	ADJ
hassl-2227	473	8	size	size	NOUN
hassl-2227	473	9	,	,	PUNCT
hassl-2227	473	10	and	and	CCONJ
hassl-2227	473	11	corporate	corporate	ADJ
hassl-2227	473	12	governance	governance	NOUN
hassl-2227	473	13	practices	practice	NOUN
hassl-2227	473	14	on	on	ADP
hassl-2227	473	15	earnings	earning	NOUN
hassl-2227	473	16	management	management	NOUN
hassl-2227	473	17	(	(	PUNCT
hassl-2227	473	18	earning	earn	VERB
hassl-2227	473	19	management	management	NOUN
hassl-2227	473	20	)	)	PUNCT
hassl-2227	473	21	.	.	PUNCT
hassl-2227	474	1	solo	solo	PROPN
hassl-2227	474	2	national	national	PROPN
hassl-2227	474	3	accounting	accounting	PROPN
hassl-2227	474	4	symposium	symposium	NOUN
hassl-2227	474	5	,	,	PUNCT
hassl-2227	474	6	7	7	NUM
hassl-2227	474	7	.	.	NUM
hassl-2227	474	8	http://dx.doi.org/10.2139/ssrn.1680186	http://dx.doi.org/10.2139/ssrn.1680186	X
hassl-2227	474	9	humanities	humanity	NOUN
hassl-2227	474	10	and	and	CCONJ
hassl-2227	474	11	social	social	ADJ
hassl-2227	474	12	sciences	science	NOUN
hassl-2227	474	13	letters	letter	NOUN
hassl-2227	474	14	,	,	PUNCT
hassl-2227	474	15	2022	2022	NUM
hassl-2227	474	16	,	,	PUNCT
hassl-2227	474	17	10(1	10(1	NUM
hassl-2227	474	18	):	):	PUNCT
hassl-2227	474	19	11	11	NUM
hassl-2227	474	20	-	-	SYM
hassl-2227	474	21	26	26	NUM
hassl-2227	474	22	26	26	NUM
hassl-2227	474	23	©	©	PROPN
hassl-2227	474	24	2022	2022	NUM
hassl-2227	474	25	conscientia	conscientia	PROPN
hassl-2227	474	26	beam	beam	PROPN
hassl-2227	474	27	.	.	PUNCT
hassl-2227	475	1	all	all	DET
hassl-2227	475	2	rights	right	NOUN
hassl-2227	475	3	reserved	reserve	VERB
hassl-2227	475	4	.	.	PUNCT
hassl-2227	476	1	sufitrayati	sufitrayati	PROPN
hassl-2227	476	2	,	,	PUNCT
hassl-2227	476	3	s.	s.	PROPN
hassl-2227	476	4	(	(	PUNCT
hassl-2227	476	5	2015	2015	NUM
hassl-2227	476	6	)	)	PUNCT
hassl-2227	476	7	.	.	PUNCT
hassl-2227	477	1	effect	effect	NOUN
hassl-2227	477	2	of	of	ADP
hassl-2227	477	3	concentration	concentration	NOUN
hassl-2227	477	4	of	of	ADP
hassl-2227	477	5	institutional	institutional	ADJ
hassl-2227	477	6	ownership	ownership	NOUN
hassl-2227	477	7	,	,	PUNCT
hassl-2227	477	8	firm	firm	ADJ
hassl-2227	477	9	size	size	NOUN
hassl-2227	477	10	and	and	CCONJ
hassl-2227	477	11	composition	composition	NOUN
hassl-2227	477	12	of	of	ADP
hassl-2227	477	13	the	the	DET
hassl-2227	477	14	board	board	NOUN
hassl-2227	477	15	of	of	ADP
hassl-2227	477	16	commissioners	commissioner	NOUN
hassl-2227	477	17	on	on	ADP
hassl-2227	477	18	earnings	earning	NOUN
hassl-2227	477	19	management	management	NOUN
hassl-2227	477	20	.	.	PUNCT
hassl-2227	478	1	journal	journal	PROPN
hassl-2227	478	2	of	of	ADP
hassl-2227	478	3	management	management	NOUN
hassl-2227	478	4	economics	economic	NOUN
hassl-2227	478	5	and	and	CCONJ
hassl-2227	478	6	accounting	accounting	NOUN
hassl-2227	478	7	,	,	PUNCT
hassl-2227	478	8	1(1	1(1	NUM
hassl-2227	478	9	)	)	PUNCT
hassl-2227	478	10	,	,	PUNCT
hassl-2227	478	11	36	36	NUM
hassl-2227	478	12	-	-	SYM
hassl-2227	478	13	44	44	NUM
hassl-2227	478	14	.	.	PUNCT
hassl-2227	479	1	sulistiyawati	sulistiyawati	PROPN
hassl-2227	479	2	,	,	PUNCT
hassl-2227	479	3	s.	s.	PROPN
hassl-2227	479	4	(	(	PUNCT
hassl-2227	479	5	2013	2013	NUM
hassl-2227	479	6	)	)	PUNCT
hassl-2227	479	7	.	.	PUNCT
hassl-2227	480	1	the	the	DET
hassl-2227	480	2	effect	effect	NOUN
hassl-2227	480	3	of	of	ADP
hassl-2227	480	4	firm	firm	ADJ
hassl-2227	480	5	value	value	NOUN
hassl-2227	480	6	,	,	PUNCT
hassl-2227	480	7	dividend	dividend	NOUN
hassl-2227	480	8	policy	policy	NOUN
hassl-2227	480	9	,	,	PUNCT
hassl-2227	480	10	and	and	CCONJ
hassl-2227	480	11	auditor	auditor	NOUN
hassl-2227	480	12	reputation	reputation	NOUN
hassl-2227	480	13	on	on	ADP
hassl-2227	480	14	income	income	NOUN
hassl-2227	480	15	smoothing	smoothing	NOUN
hassl-2227	480	16	.	.	PUNCT
hassl-2227	481	1	accounting	accounting	NOUN
hassl-2227	481	2	analysis	analysis	NOUN
hassl-2227	481	3	journal	journal	NOUN
hassl-2227	481	4	,	,	PUNCT
hassl-2227	481	5	2(2	2(2	NUM
hassl-2227	481	6	)	)	PUNCT
hassl-2227	481	7	,	,	PUNCT
hassl-2227	481	8	148	148	NUM
hassl-2227	481	9	-	-	SYM
hassl-2227	481	10	153	153	NUM
hassl-2227	481	11	.	.	PUNCT
hassl-2227	482	1	sun	sun	PROPN
hassl-2227	482	2	,	,	PUNCT
hassl-2227	482	3	j.	j.	PROPN
hassl-2227	482	4	,	,	PUNCT
hassl-2227	482	5	lan	lan	PROPN
hassl-2227	482	6	,	,	PUNCT
hassl-2227	482	7	g.	g.	PROPN
hassl-2227	482	8	,	,	PUNCT
hassl-2227	482	9	&	&	CCONJ
hassl-2227	482	10	liu	liu	PROPN
hassl-2227	482	11	,	,	PUNCT
hassl-2227	482	12	g.	g.	PROPN
hassl-2227	482	13	(	(	PUNCT
hassl-2227	482	14	2014	2014	NUM
hassl-2227	482	15	)	)	PUNCT
hassl-2227	482	16	.	.	PUNCT
hassl-2227	483	1	independent	independent	ADJ
hassl-2227	483	2	audit	audit	PROPN
hassl-2227	483	3	committee	committee	NOUN
hassl-2227	483	4	characteristics	characteristic	NOUN
hassl-2227	483	5	and	and	CCONJ
hassl-2227	483	6	real	real	ADJ
hassl-2227	483	7	earnings	earning	NOUN
hassl-2227	483	8	management	management	NOUN
hassl-2227	483	9	.	.	PUNCT
hassl-2227	484	1	managerial	managerial	ADJ
hassl-2227	484	2	auditing	auditing	NOUN
hassl-2227	484	3	journal	journal	NOUN
hassl-2227	484	4	,	,	PUNCT
hassl-2227	484	5	29(2	29(2	NUM
hassl-2227	484	6	)	)	PUNCT
hassl-2227	484	7	,	,	PUNCT
hassl-2227	484	8	153	153	NUM
hassl-2227	484	9	-	-	SYM
hassl-2227	484	10	172	172	NUM
hassl-2227	484	11	.	.	PUNCT
hassl-2227	484	12	suriyani	suriyani	PROPN
hassl-2227	484	13	,	,	PUNCT
hassl-2227	484	14	p.	p.	PROPN
hassl-2227	484	15	p.	p.	PROPN
hassl-2227	484	16	,	,	PUNCT
hassl-2227	484	17	yuniarta	yuniarta	PROPN
hassl-2227	484	18	,	,	PUNCT
hassl-2227	484	19	g.	g.	PROPN
hassl-2227	484	20	a.	a.	PROPN
hassl-2227	484	21	,	,	PUNCT
hassl-2227	484	22	&	&	CCONJ
hassl-2227	484	23	atmadja	atmadja	PROPN
hassl-2227	484	24	,	,	PUNCT
hassl-2227	484	25	a.	a.	NOUN
hassl-2227	484	26	t.	t.	PROPN
hassl-2227	484	27	(	(	PUNCT
hassl-2227	484	28	2015	2015	NUM
hassl-2227	484	29	)	)	PUNCT
hassl-2227	484	30	.	.	PUNCT
hassl-2227	485	1	factors	factor	NOUN
hassl-2227	485	2	that	that	PRON
hassl-2227	485	3	affect	affect	VERB
hassl-2227	485	4	earnings	earning	NOUN
hassl-2227	485	5	management	management	NOUN
hassl-2227	485	6	(	(	PUNCT
hassl-2227	485	7	empirical	empirical	ADJ
hassl-2227	485	8	studies	study	NOUN
hassl-2227	485	9	on	on	ADP
hassl-2227	485	10	manufacturing	manufacture	VERB
hassl-2227	485	11	companies	company	NOUN
hassl-2227	485	12	listed	list	VERB
hassl-2227	485	13	on	on	ADP
hassl-2227	485	14	the	the	DET
hassl-2227	485	15	idx	idx	NOUN
hassl-2227	485	16	for	for	ADP
hassl-2227	485	17	the	the	DET
hassl-2227	485	18	2008	2008	NUM
hassl-2227	485	19	-	-	SYM
hassl-2227	485	20	2013	2013	NUM
hassl-2227	485	21	period	period	NOUN
hassl-2227	485	22	)	)	PUNCT
hassl-2227	485	23	.	.	PUNCT
hassl-2227	486	1	ganesha	ganesha	PROPN
hassl-2227	486	2	university	university	PROPN
hassl-2227	486	3	of	of	ADP
hassl-2227	486	4	education	education	PROPN
hassl-2227	486	5	e	e	PROPN
hassl-2227	486	6	-	-	NOUN
hassl-2227	486	7	journal	journal	NOUN
hassl-2227	486	8	,	,	PUNCT
hassl-2227	486	9	3(1	3(1	NUM
hassl-2227	486	10	)	)	PUNCT
hassl-2227	486	11	.	.	PUNCT
hassl-2227	487	1	syarifuddin	syarifuddin	NOUN
hassl-2227	487	2	,	,	PUNCT
hassl-2227	487	3	a.	a.	NOUN
hassl-2227	487	4	(	(	PUNCT
hassl-2227	487	5	2013	2013	NUM
hassl-2227	487	6	)	)	PUNCT
hassl-2227	487	7	.	.	PUNCT
hassl-2227	488	1	analysis	analysis	NOUN
hassl-2227	488	2	of	of	ADP
hassl-2227	488	3	the	the	DET
hassl-2227	488	4	influence	influence	NOUN
hassl-2227	488	5	of	of	ADP
hassl-2227	488	6	managerial	managerial	ADJ
hassl-2227	488	7	ownership	ownership	NOUN
hassl-2227	488	8	structure	structure	NOUN
hassl-2227	488	9	and	and	CCONJ
hassl-2227	488	10	good	good	ADJ
hassl-2227	488	11	corporate	corporate	ADJ
hassl-2227	488	12	governance	governance	NOUN
hassl-2227	488	13	mechanisms	mechanism	NOUN
hassl-2227	488	14	on	on	ADP
hassl-2227	488	15	earnings	earning	NOUN
hassl-2227	488	16	management	management	NOUN
hassl-2227	488	17	(	(	PUNCT
hassl-2227	488	18	empirical	empirical	ADJ
hassl-2227	488	19	study	study	NOUN
hassl-2227	488	20	on	on	ADP
hassl-2227	488	21	manufacturing	manufacture	VERB
hassl-2227	488	22	companies	company	NOUN
hassl-2227	488	23	listed	list	VERB
hassl-2227	488	24	on	on	ADP
hassl-2227	488	25	the	the	DET
hassl-2227	488	26	indonesia	indonesia	PROPN
hassl-2227	488	27	stock	stock	PROPN
hassl-2227	488	28	exchange	exchange	PROPN
hassl-2227	488	29	in	in	ADP
hassl-2227	488	30	2008	2008	NUM
hassl-2227	488	31	-	-	SYM
hassl-2227	488	32	2010	2010	NUM
hassl-2227	488	33	)	)	PUNCT
hassl-2227	488	34	.	.	PUNCT
hassl-2227	489	1	akmen	akman	NOUN
hassl-2227	489	2	scientific	scientific	ADJ
hassl-2227	489	3	journal	journal	NOUN
hassl-2227	489	4	,	,	PUNCT
hassl-2227	489	5	10(4	10(4	NUM
hassl-2227	489	6	)	)	PUNCT
hassl-2227	489	7	,	,	PUNCT
hassl-2227	489	8	570	570	NUM
hassl-2227	489	9	-	-	SYM
hassl-2227	489	10	590	590	NUM
hassl-2227	489	11	.	.	PUNCT
hassl-2227	490	1	teshima	teshima	NOUN
hassl-2227	490	2	,	,	PUNCT
hassl-2227	490	3	n.	n.	NOUN
hassl-2227	490	4	,	,	PUNCT
hassl-2227	490	5	&	&	CCONJ
hassl-2227	490	6	okinobu	okinobu	PROPN
hassl-2227	490	7	,	,	PUNCT
hassl-2227	490	8	s.	s.	PROPN
hassl-2227	490	9	(	(	PUNCT
hassl-2227	490	10	2008	2008	NUM
hassl-2227	490	11	)	)	PUNCT
hassl-2227	490	12	.	.	PUNCT
hassl-2227	491	1	managerial	managerial	ADJ
hassl-2227	491	2	ownership	ownership	NOUN
hassl-2227	491	3	and	and	CCONJ
hassl-2227	491	4	earnings	earning	NOUN
hassl-2227	491	5	management	management	NOUN
hassl-2227	491	6	:	:	PUNCT
hassl-2227	491	7	theory	theory	NOUN
hassl-2227	491	8	and	and	CCONJ
hassl-2227	491	9	empirical	empirical	ADJ
hassl-2227	491	10	evidence	evidence	NOUN
hassl-2227	491	11	from	from	ADP
hassl-2227	491	12	japan	japan	PROPN
hassl-2227	491	13	.	.	PUNCT
hassl-2227	492	1	journal	journal	PROPN
hassl-2227	492	2	of	of	ADP
hassl-2227	492	3	international	international	ADJ
hassl-2227	492	4	financial	financial	ADJ
hassl-2227	492	5	management	management	NOUN
hassl-2227	492	6	and	and	CCONJ
hassl-2227	492	7	accounting	accounting	NOUN
hassl-2227	492	8	,	,	PUNCT
hassl-2227	492	9	19(2	19(2	NUM
hassl-2227	492	10	)	)	PUNCT
hassl-2227	492	11	,	,	PUNCT
hassl-2227	492	12	108	108	NUM
hassl-2227	492	13	-	-	SYM
hassl-2227	492	14	132	132	NUM
hassl-2227	492	15	.	.	PUNCT
hassl-2227	492	16	available	available	ADJ
hassl-2227	492	17	at	at	ADP
hassl-2227	492	18	:	:	PUNCT
hassl-2227	492	19	https://doi.org/10.1111/j.1467-646x.2008.01018.x	https://doi.org/10.1111/j.1467-646x.2008.01018.x	PROPN
hassl-2227	492	20	.	.	PUNCT
hassl-2227	493	1	ujiyantho	ujiyantho	PROPN
hassl-2227	493	2	,	,	PUNCT
hassl-2227	493	3	a.	a.	NOUN
hassl-2227	493	4	m.	m.	NOUN
hassl-2227	493	5	,	,	PUNCT
hassl-2227	493	6	&	&	CCONJ
hassl-2227	493	7	scouts	scouts	PROPN
hassl-2227	493	8	,	,	PUNCT
hassl-2227	493	9	b.	b.	PROPN
hassl-2227	493	10	a.	a.	PROPN
hassl-2227	493	11	(	(	PUNCT
hassl-2227	493	12	2007	2007	NUM
hassl-2227	493	13	)	)	PUNCT
hassl-2227	493	14	.	.	PUNCT
hassl-2227	494	1	corporate	corporate	ADJ
hassl-2227	494	2	governance	governance	NOUN
hassl-2227	494	3	mechanisms	mechanism	NOUN
hassl-2227	494	4	,	,	PUNCT
hassl-2227	494	5	earnings	earning	NOUN
hassl-2227	494	6	management	management	NOUN
hassl-2227	494	7	and	and	CCONJ
hassl-2227	494	8	financial	financial	ADJ
hassl-2227	494	9	performance	performance	NOUN
hassl-2227	494	10	.	.	PUNCT
hassl-2227	495	1	paper	paper	NOUN
hassl-2227	495	2	presented	present	VERB
hassl-2227	495	3	at	at	ADP
hassl-2227	495	4	the	the	DET
hassl-2227	495	5	x	x	PROPN
hassl-2227	495	6	national	national	PROPN
hassl-2227	495	7	accounting	accounting	PROPN
hassl-2227	495	8	symposium	symposium	NOUN
hassl-2227	495	9	,	,	PUNCT
hassl-2227	495	10	makassar	makassar	PROPN
hassl-2227	495	11	.	.	PUNCT
hassl-2227	496	1	xie	xie	PROPN
hassl-2227	496	2	,	,	PUNCT
hassl-2227	496	3	b.	b.	PROPN
hassl-2227	496	4	,	,	PUNCT
hassl-2227	496	5	davidson	davidson	PROPN
hassl-2227	496	6	iii	iii	PROPN
hassl-2227	496	7	,	,	PUNCT
hassl-2227	496	8	w.	w.	PROPN
hassl-2227	496	9	n.	n.	PROPN
hassl-2227	496	10	,	,	PUNCT
hassl-2227	496	11	&	&	CCONJ
hassl-2227	496	12	dadalt	dadalt	NOUN
hassl-2227	496	13	,	,	PUNCT
hassl-2227	496	14	p.	p.	NOUN
hassl-2227	496	15	j.	j.	PROPN
hassl-2227	496	16	(	(	PUNCT
hassl-2227	496	17	2003	2003	NUM
hassl-2227	496	18	)	)	PUNCT
hassl-2227	496	19	.	.	PUNCT
hassl-2227	497	1	earning	earn	VERB
hassl-2227	497	2	management	management	NOUN
hassl-2227	497	3	and	and	CCONJ
hassl-2227	497	4	corporate	corporate	ADJ
hassl-2227	497	5	governance	governance	NOUN
hassl-2227	497	6	:	:	PUNCT
hassl-2227	497	7	the	the	DET
hassl-2227	497	8	commitee	commitee	PROPN
hassl-2227	497	9	.	.	PUNCT
hassl-2227	498	1	journal	journal	PROPN
hassl-2227	498	2	of	of	ADP
hassl-2227	498	3	corporate	corporate	ADJ
hassl-2227	498	4	finance	finance	NOUN
hassl-2227	498	5	,	,	PUNCT
hassl-2227	498	6	9(2	9(2	NUM
hassl-2227	498	7	)	)	PUNCT
hassl-2227	498	8	,	,	PUNCT
hassl-2227	498	9	295	295	NUM
hassl-2227	498	10	-	-	SYM
hassl-2227	498	11	316	316	NUM
hassl-2227	498	12	.	.	PUNCT
hassl-2227	499	1	yendrawati	yendrawati	PROPN
hassl-2227	499	2	,	,	PUNCT
hassl-2227	499	3	r.	r.	PROPN
hassl-2227	499	4	(	(	PUNCT
hassl-2227	499	5	2015	2015	NUM
hassl-2227	499	6	)	)	PUNCT
hassl-2227	499	7	.	.	PUNCT
hassl-2227	500	1	effect	effect	NOUN
hassl-2227	500	2	of	of	ADP
hassl-2227	500	3	independent	independent	ADJ
hassl-2227	500	4	board	board	NOUN
hassl-2227	500	5	of	of	ADP
hassl-2227	500	6	commissioners	commissioner	NOUN
hassl-2227	500	7	,	,	PUNCT
hassl-2227	500	8	audit	audit	NOUN
hassl-2227	500	9	committee	committee	NOUN
hassl-2227	500	10	,	,	PUNCT
hassl-2227	500	11	managerial	managerial	ADJ
hassl-2227	500	12	ownership	ownership	NOUN
hassl-2227	500	13	,	,	PUNCT
hassl-2227	500	14	and	and	CCONJ
hassl-2227	500	15	institutional	institutional	ADJ
hassl-2227	500	16	ownership	ownership	NOUN
hassl-2227	500	17	on	on	ADP
hassl-2227	500	18	earnings	earning	NOUN
hassl-2227	500	19	management	management	NOUN
hassl-2227	500	20	.	.	PUNCT
hassl-2227	501	1	journal	journal	PROPN
hassl-2227	501	2	of	of	ADP
hassl-2227	501	3	entrepreneur	entrepreneur	NOUN
hassl-2227	501	4	and	and	CCONJ
hassl-2227	501	5	entrepreneurship	entrepreneurship	NOUN
hassl-2227	501	6	,	,	PUNCT
hassl-2227	501	7	4(1	4(1	NOUN
hassl-2227	501	8	)	)	PUNCT
hassl-2227	501	9	,	,	PUNCT
hassl-2227	501	10	33	33	NUM
hassl-2227	501	11	-	-	SYM
hassl-2227	501	12	40	40	NUM
hassl-2227	501	13	.	.	PUNCT
hassl-2227	502	1	views	view	NOUN
hassl-2227	502	2	and	and	CCONJ
hassl-2227	502	3	opinions	opinion	NOUN
hassl-2227	502	4	expressed	express	VERB
hassl-2227	502	5	in	in	ADP
hassl-2227	502	6	this	this	DET
hassl-2227	502	7	article	article	NOUN
hassl-2227	502	8	are	be	AUX
hassl-2227	502	9	the	the	DET
hassl-2227	502	10	views	view	NOUN
hassl-2227	502	11	and	and	CCONJ
hassl-2227	502	12	opinions	opinion	NOUN
hassl-2227	502	13	of	of	ADP
hassl-2227	502	14	the	the	DET
hassl-2227	502	15	author(s	author(s	NOUN
hassl-2227	502	16	)	)	PUNCT
hassl-2227	502	17	,	,	PUNCT
hassl-2227	502	18	humanities	humanity	NOUN
hassl-2227	502	19	and	and	CCONJ
hassl-2227	502	20	social	social	ADJ
hassl-2227	502	21	sciences	science	NOUN
hassl-2227	502	22	letters	letter	NOUN
hassl-2227	502	23	shall	shall	AUX
hassl-2227	502	24	not	not	PART
hassl-2227	502	25	be	be	AUX
hassl-2227	502	26	responsible	responsible	ADJ
hassl-2227	502	27	or	or	CCONJ
hassl-2227	502	28	answerable	answerable	ADJ
hassl-2227	502	29	for	for	ADP
hassl-2227	502	30	any	any	DET
hassl-2227	502	31	loss	loss	NOUN
hassl-2227	502	32	,	,	PUNCT
hassl-2227	502	33	damage	damage	NOUN
hassl-2227	502	34	or	or	CCONJ
hassl-2227	502	35	liability	liability	NOUN
hassl-2227	502	36	etc	etc	X
hassl-2227	502	37	.	.	X
hassl-2227	503	1	caused	cause	VERB
hassl-2227	503	2	in	in	ADP
hassl-2227	503	3	relation	relation	NOUN
hassl-2227	503	4	to	to	PART
hassl-2227	503	5	/	/	PUNCT
hassl-2227	503	6	arising	arise	VERB
hassl-2227	503	7	out	out	ADP
hassl-2227	503	8	of	of	ADP
hassl-2227	503	9	the	the	DET
hassl-2227	503	10	use	use	NOUN
hassl-2227	503	11	of	of	ADP
hassl-2227	503	12	the	the	DET
hassl-2227	503	13	content	content	NOUN
hassl-2227	503	14	.	.	PUNCT